id	sid	tid	token	lemma	pos
ijtc-429	1	1	the	the	DET
ijtc-429	1	2	illomata	illomata	PROPN
ijtc-429	1	3	international	international	PROPN
ijtc-429	1	4	journal	journal	PROPN
ijtc-429	1	5	of	of	ADP
ijtc-429	1	6	management	management	NOUN
ijtc-429	1	7	ilomata	ilomata	PROPN
ijtc-429	1	8	international	international	ADJ
ijtc-429	1	9	journal	journal	NOUN
ijtc-429	1	10	of	of	ADP
ijtc-429	1	11	tax	tax	PROPN
ijtc-429	1	12	&	&	CCONJ
ijtc-429	1	13	accounting	account	VERB
ijtc-429	1	14	p	p	PROPN
ijtc-429	1	15	-	-	PUNCT
ijtc-429	1	16	issn	issn	NOUN
ijtc-429	1	17	:	:	PUNCT
ijtc-429	1	18	2714	2714	NUM
ijtc-429	1	19	-	-	SYM
ijtc-429	1	20	9838	9838	NUM
ijtc-429	1	21	;	;	PUNCT
ijtc-429	1	22	e	e	X
ijtc-429	1	23	-	-	PUNCT
ijtc-429	1	24	issn	issn	NOUN
ijtc-429	1	25	:	:	PUNCT
ijtc-429	1	26	2714	2714	NUM
ijtc-429	1	27	-	-	SYM
ijtc-429	1	28	9846	9846	NUM
ijtc-429	1	29	volume	volume	NOUN
ijtc-429	1	30	3	3	NUM
ijtc-429	1	31	,	,	PUNCT
ijtc-429	1	32	issue	issue	NOUN
ijtc-429	1	33	1	1	NUM
ijtc-429	1	34	january	january	PROPN
ijtc-429	1	35	2022	2022	NUM
ijtc-429	1	36	page	page	NOUN
ijtc-429	2	1	no	no	NOUN
ijtc-429	2	2	.	.	NOUN
ijtc-429	3	1	91	91	NUM
ijtc-429	3	2	-	-	SYM
ijtc-429	3	3	102	102	NUM
ijtc-429	3	4	91	91	NUM
ijtc-429	3	5	|	|	CCONJ
ijtc-429	3	6	ilomata	ilomata	PROPN
ijtc-429	3	7	international	international	ADJ
ijtc-429	3	8	journal	journal	NOUN
ijtc-429	3	9	of	of	ADP
ijtc-429	3	10	tax	tax	PROPN
ijtc-429	3	11	&	&	CCONJ
ijtc-429	3	12	accounting	account	VERB
ijtc-429	3	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	3	14	analysis	analysis	NOUN
ijtc-429	3	15	of	of	ADP
ijtc-429	3	16	the	the	DET
ijtc-429	3	17	implementation	implementation	NOUN
ijtc-429	3	18	of	of	ADP
ijtc-429	3	19	annual	annual	ADJ
ijtc-429	3	20	tax	tax	NOUN
ijtc-429	3	21	reporting	reporting	NOUN
ijtc-429	3	22	policy	policy	NOUN
ijtc-429	3	23	among	among	ADP
ijtc-429	3	24	personal	personal	ADJ
ijtc-429	3	25	tax	tax	NOUN
ijtc-429	3	26	payer	payer	NOUN
ijtc-429	3	27	in	in	ADP
ijtc-429	3	28	indonesia	indonesia	PROPN
ijtc-429	3	29	dwikora	dwikora	PROPN
ijtc-429	3	30	harjo1	harjo1	NOUN
ijtc-429	3	31	,	,	PUNCT
ijtc-429	3	32	fauzilah	fauzilah	ADJ
ijtc-429	3	33	salleh2	salleh2	PROPN
ijtc-429	3	34	1institut	1institut	NUM
ijtc-429	3	35	ilmu	ilmu	PROPN
ijtc-429	3	36	sosial	sosial	PROPN
ijtc-429	3	37	dan	dan	PROPN
ijtc-429	3	38	manajemen	manajemen	PROPN
ijtc-429	3	39	stiami	stiami	PROPN
ijtc-429	3	40	,	,	PUNCT
ijtc-429	3	41	indonesia	indonesia	PROPN
ijtc-429	3	42	2universiti	2universiti	NUM
ijtc-429	3	43	sultan	sultan	PROPN
ijtc-429	3	44	zainal	zainal	PROPN
ijtc-429	3	45	abidin	abidin	PROPN
ijtc-429	3	46	,	,	PUNCT
ijtc-429	3	47	malaysia	malaysia	PROPN
ijtc-429	3	48	correspondent	correspondent	NOUN
ijtc-429	3	49	:	:	PUNCT
ijtc-429	3	50	dwikora.harjo@stiami.ac.id1	dwikora.harjo@stiami.ac.id1	PROPN
ijtc-429	3	51	.	.	PUNCT
ijtc-429	4	1	received	receive	VERB
ijtc-429	4	2	:	:	PUNCT
ijtc-429	4	3	august	august	PROPN
ijtc-429	4	4	26	26	NUM
ijtc-429	4	5	,	,	PUNCT
ijtc-429	4	6	2021	2021	NUM
ijtc-429	4	7	accepted	accept	VERB
ijtc-429	4	8	:	:	PUNCT
ijtc-429	4	9	january	january	PROPN
ijtc-429	4	10	15	15	NUM
ijtc-429	4	11	,	,	PUNCT
ijtc-429	4	12	2022	2022	NUM
ijtc-429	4	13	published	publish	VERB
ijtc-429	4	14	:	:	PUNCT
ijtc-429	4	15	january	january	PROPN
ijtc-429	4	16	31	31	NUM
ijtc-429	4	17	,	,	PUNCT
ijtc-429	4	18	2022	2022	NUM
ijtc-429	4	19	citation	citation	NOUN
ijtc-429	4	20	:	:	PUNCT
ijtc-429	5	1	harjo	harjo	PROPN
ijtc-429	5	2	,	,	PUNCT
ijtc-429	5	3	d.	d.	PROPN
ijtc-429	5	4	,	,	PUNCT
ijtc-429	5	5	salleh	salleh	PROPN
ijtc-429	5	6	,	,	PUNCT
ijtc-429	5	7	f.	f.	PROPN
ijtc-429	5	8	(	(	PUNCT
ijtc-429	5	9	2022	2022	NUM
ijtc-429	5	10	)	)	PUNCT
ijtc-429	5	11	.	.	PUNCT
ijtc-429	6	1	analysis	analysis	NOUN
ijtc-429	6	2	of	of	ADP
ijtc-429	6	3	the	the	DET
ijtc-429	6	4	implementation	implementation	NOUN
ijtc-429	6	5	of	of	ADP
ijtc-429	6	6	annual	annual	ADJ
ijtc-429	6	7	tax	tax	NOUN
ijtc-429	6	8	reporting	reporting	NOUN
ijtc-429	6	9	policy	policy	NOUN
ijtc-429	6	10	among	among	ADP
ijtc-429	6	11	personal	personal	ADJ
ijtc-429	6	12	tax	tax	NOUN
ijtc-429	6	13	payer	payer	NOUN
ijtc-429	6	14	in	in	ADP
ijtc-429	6	15	indonesia	indonesia	PROPN
ijtc-429	6	16	.	.	PUNCT
ijtc-429	7	1	ilomata	ilomata	PROPN
ijtc-429	7	2	international	international	ADJ
ijtc-429	7	3	journal	journal	NOUN
ijtc-429	7	4	of	of	ADP
ijtc-429	7	5	tax	tax	NOUN
ijtc-429	7	6	and	and	CCONJ
ijtc-429	7	7	accounting	accounting	NOUN
ijtc-429	7	8	,	,	PUNCT
ijtc-429	7	9	3(1	3(1	NUM
ijtc-429	7	10	)	)	PUNCT
ijtc-429	7	11	,	,	PUNCT
ijtc-429	7	12	91	91	NUM
ijtc-429	7	13	-	-	SYM
ijtc-429	7	14	102	102	NUM
ijtc-429	7	15	.	.	PUNCT
ijtc-429	8	1	https://doi.org/10.52728/ijtc.v4i1.429	https://doi.org/10.52728/ijtc.v4i1.429	ADJ
ijtc-429	8	2	abstract	abstract	NOUN
ijtc-429	8	3	:	:	PUNCT
ijtc-429	8	4	individual	individual	ADJ
ijtc-429	8	5	taxpayers	taxpayer	NOUN
ijtc-429	8	6	awareness	awareness	NOUN
ijtc-429	8	7	and	and	CCONJ
ijtc-429	8	8	compliance	compliance	NOUN
ijtc-429	8	9	are	be	AUX
ijtc-429	8	10	predicted	predict	VERB
ijtc-429	8	11	to	to	PART
ijtc-429	8	12	be	be	AUX
ijtc-429	8	13	below	below	ADP
ijtc-429	8	14	expectations	expectation	NOUN
ijtc-429	8	15	in	in	ADP
ijtc-429	8	16	numerous	numerous	ADJ
ijtc-429	8	17	indonesian	indonesian	ADJ
ijtc-429	8	18	regions	region	NOUN
ijtc-429	8	19	,	,	PUNCT
ijtc-429	8	20	as	as	SCONJ
ijtc-429	8	21	evidenced	evidence	VERB
ijtc-429	8	22	by	by	ADP
ijtc-429	8	23	the	the	DET
ijtc-429	8	24	yearly	yearly	ADJ
ijtc-429	8	25	tax	tax	NOUN
ijtc-429	8	26	reporting	reporting	NOUN
ijtc-429	8	27	(	(	PUNCT
ijtc-429	8	28	spt	spt	PROPN
ijtc-429	8	29	)	)	PUNCT
ijtc-429	8	30	,	,	PUNCT
ijtc-429	8	31	which	which	PRON
ijtc-429	8	32	is	be	AUX
ijtc-429	8	33	still	still	ADV
ijtc-429	8	34	below	below	ADP
ijtc-429	8	35	the	the	DET
ijtc-429	8	36	expected	expect	VERB
ijtc-429	8	37	aim	aim	NOUN
ijtc-429	8	38	.	.	PUNCT
ijtc-429	9	1	the	the	DET
ijtc-429	9	2	number	number	NOUN
ijtc-429	9	3	of	of	ADP
ijtc-429	9	4	taxpayers	taxpayer	NOUN
ijtc-429	9	5	who	who	PRON
ijtc-429	9	6	submit	submit	VERB
ijtc-429	9	7	the	the	DET
ijtc-429	9	8	spt	spt	PROPN
ijtc-429	9	9	is	be	AUX
ijtc-429	9	10	one	one	NUM
ijtc-429	9	11	indicator	indicator	NOUN
ijtc-429	9	12	of	of	ADP
ijtc-429	9	13	compliance	compliance	NOUN
ijtc-429	9	14	;	;	PUNCT
ijtc-429	9	15	the	the	PRON
ijtc-429	9	16	higher	high	ADJ
ijtc-429	9	17	the	the	DET
ijtc-429	9	18	number	number	NOUN
ijtc-429	9	19	of	of	ADP
ijtc-429	9	20	taxpayers	taxpayer	NOUN
ijtc-429	9	21	who	who	PRON
ijtc-429	9	22	report	report	VERB
ijtc-429	9	23	the	the	DET
ijtc-429	9	24	spt	spt	NOUN
ijtc-429	9	25	,	,	PUNCT
ijtc-429	9	26	the	the	PRON
ijtc-429	9	27	higher	high	ADJ
ijtc-429	9	28	the	the	DET
ijtc-429	9	29	level	level	NOUN
ijtc-429	9	30	of	of	ADP
ijtc-429	9	31	compliance	compliance	NOUN
ijtc-429	9	32	.	.	PUNCT
ijtc-429	10	1	the	the	DET
ijtc-429	10	2	goal	goal	NOUN
ijtc-429	10	3	of	of	ADP
ijtc-429	10	4	this	this	DET
ijtc-429	10	5	study	study	NOUN
ijtc-429	10	6	is	be	AUX
ijtc-429	10	7	to	to	PART
ijtc-429	10	8	look	look	VERB
ijtc-429	10	9	into	into	ADP
ijtc-429	10	10	how	how	SCONJ
ijtc-429	10	11	the	the	DET
ijtc-429	10	12	cileungsi	cileungsi	PROPN
ijtc-429	10	13	pratama	pratama	NOUN
ijtc-429	10	14	tax	tax	NOUN
ijtc-429	10	15	service	service	NOUN
ijtc-429	10	16	office	office	NOUN
ijtc-429	10	17	in	in	ADP
ijtc-429	10	18	west	west	PROPN
ijtc-429	10	19	java	java	PROPN
ijtc-429	10	20	,	,	PUNCT
ijtc-429	10	21	indonesia	indonesia	PROPN
ijtc-429	10	22	,	,	PUNCT
ijtc-429	10	23	implements	implement	VERB
ijtc-429	10	24	annual	annual	ADJ
ijtc-429	10	25	tax	tax	NOUN
ijtc-429	10	26	reporting	reporting	NOUN
ijtc-429	10	27	for	for	ADP
ijtc-429	10	28	personal	personal	ADJ
ijtc-429	10	29	taxpayers	taxpayer	NOUN
ijtc-429	10	30	.	.	PUNCT
ijtc-429	11	1	the	the	DET
ijtc-429	11	2	authors	author	NOUN
ijtc-429	11	3	apply	apply	VERB
ijtc-429	11	4	van	van	PROPN
ijtc-429	11	5	meter	meter	NOUN
ijtc-429	11	6	van	van	PROPN
ijtc-429	11	7	horn	horn	NOUN
ijtc-429	11	8	's	's	PART
ijtc-429	11	9	policy	policy	NOUN
ijtc-429	11	10	implementation	implementation	NOUN
ijtc-429	11	11	theory	theory	NOUN
ijtc-429	11	12	to	to	ADP
ijtc-429	11	13	six	six	NUM
ijtc-429	11	14	test	test	NOUN
ijtc-429	11	15	variables	variable	NOUN
ijtc-429	11	16	:	:	PUNCT
ijtc-429	11	17	standards	standard	NOUN
ijtc-429	11	18	and	and	CCONJ
ijtc-429	11	19	policy	policy	NOUN
ijtc-429	11	20	objectives	objective	NOUN
ijtc-429	11	21	,	,	PUNCT
ijtc-429	11	22	resources	resource	NOUN
ijtc-429	11	23	,	,	PUNCT
ijtc-429	11	24	interorganizational	interorganizational	ADJ
ijtc-429	11	25	linkages	linkage	NOUN
ijtc-429	11	26	,	,	PUNCT
ijtc-429	11	27	implementing	implement	VERB
ijtc-429	11	28	agent	agent	NOUN
ijtc-429	11	29	characteristics	characteristic	NOUN
ijtc-429	11	30	,	,	PUNCT
ijtc-429	11	31	social	social	ADJ
ijtc-429	11	32	,	,	PUNCT
ijtc-429	11	33	economic	economic	ADJ
ijtc-429	11	34	,	,	PUNCT
ijtc-429	11	35	and	and	CCONJ
ijtc-429	11	36	political	political	ADJ
ijtc-429	11	37	situations	situation	NOUN
ijtc-429	11	38	,	,	PUNCT
ijtc-429	11	39	and	and	CCONJ
ijtc-429	11	40	implementer	implementer	ADJ
ijtc-429	11	41	disposition	disposition	NOUN
ijtc-429	11	42	.	.	PUNCT
ijtc-429	12	1	the	the	DET
ijtc-429	12	2	qualitative	qualitative	ADJ
ijtc-429	12	3	descriptive	descriptive	ADJ
ijtc-429	12	4	approach	approach	NOUN
ijtc-429	12	5	was	be	AUX
ijtc-429	12	6	adopted	adopt	VERB
ijtc-429	12	7	in	in	ADP
ijtc-429	12	8	this	this	DET
ijtc-429	12	9	study	study	NOUN
ijtc-429	12	10	.	.	PUNCT
ijtc-429	13	1	observation	observation	NOUN
ijtc-429	13	2	,	,	PUNCT
ijtc-429	13	3	documentation	documentation	NOUN
ijtc-429	13	4	,	,	PUNCT
ijtc-429	13	5	and	and	CCONJ
ijtc-429	13	6	interviews	interview	NOUN
ijtc-429	13	7	were	be	AUX
ijtc-429	13	8	utilised	utilise	VERB
ijtc-429	13	9	to	to	PART
ijtc-429	13	10	collect	collect	VERB
ijtc-429	13	11	data	datum	NOUN
ijtc-429	13	12	,	,	PUNCT
ijtc-429	13	13	which	which	PRON
ijtc-429	13	14	was	be	AUX
ijtc-429	13	15	then	then	ADV
ijtc-429	13	16	analysed	analyse	VERB
ijtc-429	13	17	through	through	ADP
ijtc-429	13	18	data	datum	NOUN
ijtc-429	13	19	reduction	reduction	NOUN
ijtc-429	13	20	,	,	PUNCT
ijtc-429	13	21	data	datum	NOUN
ijtc-429	13	22	display	display	NOUN
ijtc-429	13	23	,	,	PUNCT
ijtc-429	13	24	and	and	CCONJ
ijtc-429	13	25	drawing	draw	VERB
ijtc-429	13	26	conclusions	conclusion	NOUN
ijtc-429	13	27	.	.	PUNCT
ijtc-429	14	1	the	the	DET
ijtc-429	14	2	study	study	NOUN
ijtc-429	14	3	's	's	PART
ijtc-429	14	4	findings	finding	NOUN
ijtc-429	14	5	demonstrate	demonstrate	VERB
ijtc-429	14	6	that	that	SCONJ
ijtc-429	14	7	,	,	PUNCT
ijtc-429	14	8	from	from	ADP
ijtc-429	14	9	2018	2018	NUM
ijtc-429	14	10	to	to	ADP
ijtc-429	14	11	2020	2020	NUM
ijtc-429	14	12	,	,	PUNCT
ijtc-429	14	13	individual	individual	ADJ
ijtc-429	14	14	taxpayers	taxpayer	NOUN
ijtc-429	14	15	'	'	PART
ijtc-429	14	16	yearly	yearly	ADJ
ijtc-429	14	17	tax	tax	NOUN
ijtc-429	14	18	reporting	reporting	NOUN
ijtc-429	14	19	at	at	ADP
ijtc-429	14	20	the	the	DET
ijtc-429	14	21	cileungsi	cileungsi	PROPN
ijtc-429	14	22	tax	tax	NOUN
ijtc-429	14	23	office	office	NOUN
ijtc-429	14	24	complied	comply	VERB
ijtc-429	14	25	with	with	ADP
ijtc-429	14	26	applicable	applicable	ADJ
ijtc-429	14	27	rules	rule	NOUN
ijtc-429	14	28	and	and	CCONJ
ijtc-429	14	29	regulations	regulation	NOUN
ijtc-429	14	30	,	,	PUNCT
ijtc-429	14	31	but	but	CCONJ
ijtc-429	14	32	that	that	SCONJ
ijtc-429	14	33	it	it	PRON
ijtc-429	14	34	fell	fall	VERB
ijtc-429	14	35	short	short	ADV
ijtc-429	14	36	of	of	ADP
ijtc-429	14	37	the	the	DET
ijtc-429	14	38	aim	aim	NOUN
ijtc-429	14	39	.	.	PUNCT
ijtc-429	15	1	keywords	keyword	NOUN
ijtc-429	15	2	:	:	PUNCT
ijtc-429	15	3	annual	annual	ADJ
ijtc-429	15	4	tax	tax	NOUN
ijtc-429	15	5	report	report	NOUN
ijtc-429	15	6	,	,	PUNCT
ijtc-429	15	7	implementation	implementation	NOUN
ijtc-429	15	8	,	,	PUNCT
ijtc-429	15	9	individual	individual	ADJ
ijtc-429	15	10	taxpayer	taxpayer	NOUN
ijtc-429	15	11	this	this	PRON
ijtc-429	15	12	is	be	AUX
ijtc-429	15	13	an	an	DET
ijtc-429	15	14	open	open	ADJ
ijtc-429	15	15	access	access	NOUN
ijtc-429	15	16	article	article	NOUN
ijtc-429	15	17	under	under	ADP
ijtc-429	15	18	the	the	DET
ijtc-429	15	19	cc	cc	NOUN
ijtc-429	15	20	-	-	PUNCT
ijtc-429	15	21	by	by	ADP
ijtc-429	15	22	4.0	4.0	NUM
ijtc-429	15	23	license	license	NOUN
ijtc-429	15	24	.	.	PUNCT
ijtc-429	16	1	introduction	introduction	NOUN
ijtc-429	16	2	in	in	ADP
ijtc-429	16	3	the	the	DET
ijtc-429	16	4	structure	structure	NOUN
ijtc-429	16	5	of	of	ADP
ijtc-429	16	6	the	the	DET
ijtc-429	16	7	indonesian	indonesian	ADJ
ijtc-429	16	8	state	state	PROPN
ijtc-429	16	9	revenue	revenue	NOUN
ijtc-429	16	10	and	and	CCONJ
ijtc-429	16	11	expenditure	expenditure	NOUN
ijtc-429	16	12	budget	budget	NOUN
ijtc-429	16	13	,	,	PUNCT
ijtc-429	16	14	from	from	ADP
ijtc-429	16	15	year	year	NOUN
ijtc-429	16	16	to	to	ADP
ijtc-429	16	17	year	year	NOUN
ijtc-429	16	18	taxes	taxis	NOUN
ijtc-429	16	19	provide	provide	VERB
ijtc-429	16	20	the	the	DET
ijtc-429	16	21	largest	large	ADJ
ijtc-429	16	22	its	its	PRON
ijtc-429	16	23	role	role	NOUN
ijtc-429	16	24	in	in	ADP
ijtc-429	16	25	raising	raise	VERB
ijtc-429	16	26	funds	fund	NOUN
ijtc-429	16	27	from	from	ADP
ijtc-429	16	28	the	the	DET
ijtc-429	16	29	public	public	NOUN
ijtc-429	16	30	to	to	ADP
ijtc-429	16	31	the	the	DET
ijtc-429	16	32	state	state	NOUN
ijtc-429	16	33	where	where	SCONJ
ijtc-429	16	34	the	the	DET
ijtc-429	16	35	funds	fund	NOUN
ijtc-429	16	36	collected	collect	VERB
ijtc-429	16	37	from	from	ADP
ijtc-429	16	38	the	the	DET
ijtc-429	16	39	community	community	NOUN
ijtc-429	16	40	are	be	AUX
ijtc-429	16	41	used	use	VERB
ijtc-429	16	42	to	to	PART
ijtc-429	16	43	meet	meet	VERB
ijtc-429	16	44	the	the	DET
ijtc-429	16	45	needs	need	NOUN
ijtc-429	16	46	of	of	ADP
ijtc-429	16	47	the	the	DET
ijtc-429	16	48	state	state	NOUN
ijtc-429	16	49	in	in	ADP
ijtc-429	16	50	the	the	DET
ijtc-429	16	51	welfare	welfare	NOUN
ijtc-429	16	52	of	of	ADP
ijtc-429	16	53	the	the	DET
ijtc-429	16	54	people	people	NOUN
ijtc-429	16	55	(	(	PUNCT
ijtc-429	16	56	setiowati	setiowati	PROPN
ijtc-429	16	57	et	et	PROPN
ijtc-429	16	58	al	al	PROPN
ijtc-429	16	59	.	.	PROPN
ijtc-429	16	60	,	,	PUNCT
ijtc-429	16	61	2020	2020	NUM
ijtc-429	16	62	)	)	PUNCT
ijtc-429	16	63	.	.	PUNCT
ijtc-429	17	1	in	in	ADP
ijtc-429	17	2	collecting	collect	VERB
ijtc-429	17	3	public	public	ADJ
ijtc-429	17	4	funds	fund	NOUN
ijtc-429	17	5	through	through	ADP
ijtc-429	17	6	this	this	DET
ijtc-429	17	7	tax	tax	NOUN
ijtc-429	17	8	,	,	PUNCT
ijtc-429	17	9	of	of	ADP
ijtc-429	17	10	course	course	NOUN
ijtc-429	17	11	,	,	PUNCT
ijtc-429	17	12	it	it	PRON
ijtc-429	17	13	is	be	AUX
ijtc-429	17	14	necessary	necessary	ADJ
ijtc-429	17	15	to	to	PART
ijtc-429	17	16	have	have	VERB
ijtc-429	17	17	public	public	ADJ
ijtc-429	17	18	awareness	awareness	NOUN
ijtc-429	17	19	,	,	PUNCT
ijtc-429	17	20	concern	concern	NOUN
ijtc-429	17	21	and	and	CCONJ
ijtc-429	17	22	compliance	compliance	NOUN
ijtc-429	17	23	in	in	ADP
ijtc-429	17	24	carrying	carry	VERB
ijtc-429	17	25	out	out	ADP
ijtc-429	17	26	their	their	PRON
ijtc-429	17	27	tax	tax	NOUN
ijtc-429	17	28	obligations	obligation	NOUN
ijtc-429	17	29	(	(	PUNCT
ijtc-429	17	30	kumala	kumala	PROPN
ijtc-429	17	31	&	&	CCONJ
ijtc-429	17	32	junaidi	junaidi	PROPN
ijtc-429	17	33	,	,	PUNCT
ijtc-429	17	34	2019	2019	NUM
ijtc-429	17	35	)	)	PUNCT
ijtc-429	17	36	.	.	PUNCT
ijtc-429	18	1	one	one	NUM
ijtc-429	18	2	form	form	NOUN
ijtc-429	18	3	of	of	ADP
ijtc-429	18	4	public	public	ADJ
ijtc-429	18	5	compliance	compliance	NOUN
ijtc-429	18	6	in	in	ADP
ijtc-429	18	7	fulfilling	fulfil	VERB
ijtc-429	18	8	their	their	PRON
ijtc-429	18	9	tax	tax	NOUN
ijtc-429	18	10	obligations	obligation	NOUN
ijtc-429	18	11	is	be	AUX
ijtc-429	18	12	to	to	PART
ijtc-429	18	13	register	register	VERB
ijtc-429	18	14	as	as	ADP
ijtc-429	18	15	a	a	DET
ijtc-429	18	16	taxpayer	taxpayer	NOUN
ijtc-429	18	17	,	,	PUNCT
ijtc-429	18	18	pay	pay	VERB
ijtc-429	18	19	taxes	taxis	NOUN
ijtc-429	18	20	correctly	correctly	ADV
ijtc-429	18	21	and	and	CCONJ
ijtc-429	18	22	on	on	ADP
ijtc-429	18	23	time	time	NOUN
ijtc-429	18	24	and	and	CCONJ
ijtc-429	18	25	report	report	VERB
ijtc-429	18	26	a	a	DET
ijtc-429	18	27	annual	annual	ADJ
ijtc-429	18	28	tax	tax	NOUN
ijtc-429	18	29	return	return	NOUN
ijtc-429	18	30	(	(	PUNCT
ijtc-429	18	31	surat	surat	PROPN
ijtc-429	18	32	pemberitahuan	pemberitahuan	PROPN
ijtc-429	18	33	)	)	PUNCT
ijtc-429	18	34	in	in	ADP
ijtc-429	18	35	accordance	accordance	NOUN
ijtc-429	18	36	with	with	ADP
ijtc-429	18	37	the	the	DET
ijtc-429	18	38	applicable	applicable	ADJ
ijtc-429	18	39	tax	tax	NOUN
ijtc-429	18	40	provisions	provision	NOUN
ijtc-429	18	41	(	(	PUNCT
ijtc-429	18	42	perdana	perdana	PROPN
ijtc-429	18	43	&	&	CCONJ
ijtc-429	18	44	dwirandra	dwirandra	NOUN
ijtc-429	18	45	,	,	PUNCT
ijtc-429	18	46	2020	2020	NUM
ijtc-429	18	47	)	)	PUNCT
ijtc-429	18	48	.	.	PUNCT
ijtc-429	19	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	19	2	mailto:dwikora.harjo@stiami.ac.id	mailto:dwikora.harjo@stiami.ac.id	NUM
ijtc-429	19	3	https://doi.org/10.52728/ijtc.v4i1.429	https://doi.org/10.52728/ijtc.v4i1.429	ADJ
ijtc-429	19	4	analysis	analysis	NOUN
ijtc-429	19	5	of	of	ADP
ijtc-429	19	6	the	the	DET
ijtc-429	19	7	implementation	implementation	NOUN
ijtc-429	19	8	of	of	ADP
ijtc-429	19	9	annual	annual	ADJ
ijtc-429	19	10	tax	tax	NOUN
ijtc-429	19	11	reporting	reporting	NOUN
ijtc-429	19	12	policy	policy	NOUN
ijtc-429	19	13	among	among	ADP
ijtc-429	19	14	personal	personal	ADJ
ijtc-429	19	15	tax	tax	NOUN
ijtc-429	19	16	payer	payer	NOUN
ijtc-429	19	17	in	in	ADP
ijtc-429	19	18	indonesia	indonesia	PROPN
ijtc-429	19	19	harjo	harjo	PROPN
ijtc-429	19	20	and	and	CCONJ
ijtc-429	19	21	salleh	salleh	PROPN
ijtc-429	19	22	92	92	NUM
ijtc-429	19	23	|	|	ADV
ijtc-429	19	24	ilomata	ilomata	PROPN
ijtc-429	19	25	international	international	ADJ
ijtc-429	19	26	journal	journal	NOUN
ijtc-429	19	27	of	of	ADP
ijtc-429	19	28	tax	tax	PROPN
ijtc-429	19	29	&	&	CCONJ
ijtc-429	19	30	accounting	accounting	PROPN
ijtc-429	19	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-429	19	32	according	accord	VERB
ijtc-429	19	33	to	to	ADP
ijtc-429	19	34	data	datum	NOUN
ijtc-429	19	35	from	from	ADP
ijtc-429	19	36	the	the	DET
ijtc-429	19	37	ministry	ministry	PROPN
ijtc-429	19	38	of	of	ADP
ijtc-429	19	39	finance	finance	PROPN
ijtc-429	19	40	's	's	PART
ijtc-429	19	41	government	government	NOUN
ijtc-429	19	42	performance	performance	NOUN
ijtc-429	19	43	report	report	NOUN
ijtc-429	19	44	,	,	PUNCT
ijtc-429	19	45	the	the	DET
ijtc-429	19	46	taxing	tax	VERB
ijtc-429	19	47	sector	sector	NOUN
ijtc-429	19	48	made	make	VERB
ijtc-429	19	49	the	the	DET
ijtc-429	19	50	highest	high	ADJ
ijtc-429	19	51	revenue	revenue	NOUN
ijtc-429	19	52	contribution	contribution	NOUN
ijtc-429	19	53	to	to	ADP
ijtc-429	19	54	the	the	DET
ijtc-429	19	55	2019	2019	NUM
ijtc-429	19	56	apbn	apbn	ADJ
ijtc-429	19	57	,	,	PUNCT
ijtc-429	19	58	accounting	account	VERB
ijtc-429	19	59	for	for	ADP
ijtc-429	19	60	86.5	86.5	NUM
ijtc-429	19	61	percent	percent	NOUN
ijtc-429	19	62	of	of	ADP
ijtc-429	19	63	total	total	ADJ
ijtc-429	19	64	income	income	NOUN
ijtc-429	19	65	(	(	PUNCT
ijtc-429	19	66	direktorat	direktorat	NOUN
ijtc-429	19	67	jenderal	jenderal	ADJ
ijtc-429	19	68	pajak	pajak	ADV
ijtc-429	19	69	,	,	PUNCT
ijtc-429	19	70	2013	2013	NUM
ijtc-429	19	71	)	)	PUNCT
ijtc-429	19	72	.	.	PUNCT
ijtc-429	20	1	the	the	DET
ijtc-429	20	2	remaining	remain	VERB
ijtc-429	20	3	money	money	NOUN
ijtc-429	20	4	came	come	VERB
ijtc-429	20	5	from	from	ADP
ijtc-429	20	6	non	non	ADJ
ijtc-429	20	7	-	-	ADJ
ijtc-429	20	8	tax	tax	ADJ
ijtc-429	20	9	state	state	NOUN
ijtc-429	20	10	revenue	revenue	NOUN
ijtc-429	20	11	and	and	CCONJ
ijtc-429	20	12	grants	grant	NOUN
ijtc-429	20	13	.	.	PUNCT
ijtc-429	21	1	its	its	PRON
ijtc-429	21	2	contribution	contribution	NOUN
ijtc-429	21	3	to	to	ADP
ijtc-429	21	4	state	state	NOUN
ijtc-429	21	5	revenue	revenue	NOUN
ijtc-429	21	6	is	be	AUX
ijtc-429	21	7	becoming	become	VERB
ijtc-429	21	8	increasingly	increasingly	ADV
ijtc-429	21	9	important	important	ADJ
ijtc-429	21	10	due	due	ADP
ijtc-429	21	11	to	to	ADP
ijtc-429	21	12	the	the	DET
ijtc-429	21	13	fact	fact	NOUN
ijtc-429	21	14	that	that	SCONJ
ijtc-429	21	15	taxes	taxis	NOUN
ijtc-429	21	16	are	be	AUX
ijtc-429	21	17	the	the	DET
ijtc-429	21	18	foundation	foundation	NOUN
ijtc-429	21	19	of	of	ADP
ijtc-429	21	20	state	state	NOUN
ijtc-429	21	21	finance	finance	NOUN
ijtc-429	21	22	.	.	PUNCT
ijtc-429	22	1	the	the	DET
ijtc-429	22	2	amount	amount	NOUN
ijtc-429	22	3	of	of	ADP
ijtc-429	22	4	net	net	ADJ
ijtc-429	22	5	tax	tax	NOUN
ijtc-429	22	6	revenue	revenue	NOUN
ijtc-429	22	7	realised	realise	VERB
ijtc-429	22	8	in	in	ADP
ijtc-429	22	9	comparison	comparison	NOUN
ijtc-429	22	10	to	to	ADP
ijtc-429	22	11	the	the	DET
ijtc-429	22	12	tax	tax	NOUN
ijtc-429	22	13	revenue	revenue	NOUN
ijtc-429	22	14	target	target	NOUN
ijtc-429	22	15	is	be	AUX
ijtc-429	22	16	referred	refer	VERB
ijtc-429	22	17	to	to	ADP
ijtc-429	22	18	as	as	ADP
ijtc-429	22	19	realised	realise	VERB
ijtc-429	22	20	tax	tax	NOUN
ijtc-429	22	21	revenue	revenue	NOUN
ijtc-429	22	22	(	(	PUNCT
ijtc-429	22	23	direktorat	direktorat	NOUN
ijtc-429	22	24	jenderal	jenderal	ADJ
ijtc-429	22	25	pajak	pajak	ADV
ijtc-429	22	26	,	,	PUNCT
ijtc-429	22	27	2020	2020	NUM
ijtc-429	22	28	)	)	PUNCT
ijtc-429	22	29	.	.	PUNCT
ijtc-429	23	1	the	the	DET
ijtc-429	23	2	directorate	directorate	ADJ
ijtc-429	23	3	general	general	NOUN
ijtc-429	23	4	of	of	ADP
ijtc-429	23	5	taxes	taxis	NOUN
ijtc-429	23	6	undertakes	undertake	VERB
ijtc-429	23	7	a	a	DET
ijtc-429	23	8	variety	variety	NOUN
ijtc-429	23	9	of	of	ADP
ijtc-429	23	10	initiatives	initiative	NOUN
ijtc-429	23	11	to	to	PART
ijtc-429	23	12	ensure	ensure	VERB
ijtc-429	23	13	that	that	SCONJ
ijtc-429	23	14	the	the	DET
ijtc-429	23	15	tax	tax	NOUN
ijtc-429	23	16	revenue	revenue	NOUN
ijtc-429	23	17	target	target	NOUN
ijtc-429	23	18	is	be	AUX
ijtc-429	23	19	met	meet	VERB
ijtc-429	23	20	each	each	DET
ijtc-429	23	21	year	year	NOUN
ijtc-429	23	22	.	.	PUNCT
ijtc-429	24	1	these	these	DET
ijtc-429	24	2	initiatives	initiative	NOUN
ijtc-429	24	3	include	include	VERB
ijtc-429	24	4	tax	tax	NOUN
ijtc-429	24	5	regulatory	regulatory	ADJ
ijtc-429	24	6	reform	reform	NOUN
ijtc-429	24	7	.	.	PUNCT
ijtc-429	25	1	not	not	PART
ijtc-429	25	2	only	only	ADV
ijtc-429	25	3	does	do	AUX
ijtc-429	25	4	tax	tax	NOUN
ijtc-429	25	5	reform	reform	NOUN
ijtc-429	25	6	seek	seek	VERB
ijtc-429	25	7	to	to	PART
ijtc-429	25	8	boost	boost	VERB
ijtc-429	25	9	public	public	ADJ
ijtc-429	25	10	revenue	revenue	NOUN
ijtc-429	25	11	in	in	ADP
ijtc-429	25	12	the	the	DET
ijtc-429	25	13	form	form	NOUN
ijtc-429	25	14	of	of	ADP
ijtc-429	25	15	taxes	taxis	NOUN
ijtc-429	25	16	,	,	PUNCT
ijtc-429	25	17	but	but	CCONJ
ijtc-429	25	18	it	it	PRON
ijtc-429	25	19	also	also	ADV
ijtc-429	25	20	seeks	seek	VERB
ijtc-429	25	21	to	to	PART
ijtc-429	25	22	improve	improve	VERB
ijtc-429	25	23	taxpayer	taxpayer	NOUN
ijtc-429	25	24	understanding	understanding	NOUN
ijtc-429	25	25	and	and	CCONJ
ijtc-429	25	26	compliance	compliance	NOUN
ijtc-429	25	27	with	with	ADP
ijtc-429	25	28	the	the	DET
ijtc-429	25	29	law	law	NOUN
ijtc-429	25	30	(	(	PUNCT
ijtc-429	25	31	ciptaningsih	ciptaningsih	NOUN
ijtc-429	25	32	,	,	PUNCT
ijtc-429	25	33	2013	2013	NUM
ijtc-429	25	34	)	)	PUNCT
ijtc-429	25	35	.	.	PUNCT
ijtc-429	26	1	the	the	DET
ijtc-429	26	2	online	online	ADJ
ijtc-429	26	3	tax	tax	NOUN
ijtc-429	26	4	reporting	reporting	NOUN
ijtc-429	26	5	by	by	ADP
ijtc-429	26	6	taxpayers	taxpayer	NOUN
ijtc-429	26	7	represents	represent	VERB
ijtc-429	26	8	the	the	DET
ijtc-429	26	9	most	most	ADV
ijtc-429	26	10	significant	significant	ADJ
ijtc-429	26	11	effort	effort	NOUN
ijtc-429	26	12	on	on	ADP
ijtc-429	26	13	the	the	DET
ijtc-429	26	14	part	part	NOUN
ijtc-429	26	15	of	of	ADP
ijtc-429	26	16	the	the	DET
ijtc-429	26	17	directorate	directorate	ADJ
ijtc-429	26	18	general	general	NOUN
ijtc-429	26	19	of	of	ADP
ijtc-429	26	20	taxes	taxis	NOUN
ijtc-429	26	21	in	in	ADP
ijtc-429	26	22	the	the	DET
ijtc-429	26	23	implementation	implementation	NOUN
ijtc-429	26	24	of	of	ADP
ijtc-429	26	25	tax	tax	NOUN
ijtc-429	26	26	reform	reform	NOUN
ijtc-429	26	27	(	(	PUNCT
ijtc-429	26	28	melando	melando	PROPN
ijtc-429	26	29	&	&	CCONJ
ijtc-429	26	30	waluyo	waluyo	PROPN
ijtc-429	26	31	,	,	PUNCT
ijtc-429	26	32	2013	2013	NUM
ijtc-429	26	33	)	)	PUNCT
ijtc-429	26	34	.	.	PUNCT
ijtc-429	27	1	the	the	DET
ijtc-429	27	2	online	online	ADJ
ijtc-429	27	3	service	service	NOUN
ijtc-429	27	4	system	system	NOUN
ijtc-429	27	5	(	(	PUNCT
ijtc-429	27	6	tax	tax	NOUN
ijtc-429	27	7	digitalization	digitalization	NOUN
ijtc-429	27	8	administration	administration	NOUN
ijtc-429	27	9	)	)	PUNCT
ijtc-429	27	10	aims	aim	VERB
ijtc-429	27	11	to	to	PART
ijtc-429	27	12	improve	improve	VERB
ijtc-429	27	13	services	service	NOUN
ijtc-429	27	14	to	to	ADP
ijtc-429	27	15	taxpayers	taxpayer	NOUN
ijtc-429	27	16	so	so	SCONJ
ijtc-429	27	17	that	that	SCONJ
ijtc-429	27	18	it	it	PRON
ijtc-429	27	19	is	be	AUX
ijtc-429	27	20	expected	expect	VERB
ijtc-429	27	21	to	to	PART
ijtc-429	27	22	increase	increase	VERB
ijtc-429	27	23	taxpayer	taxpayer	NOUN
ijtc-429	27	24	awareness	awareness	NOUN
ijtc-429	27	25	and	and	CCONJ
ijtc-429	27	26	compliance	compliance	NOUN
ijtc-429	27	27	in	in	ADP
ijtc-429	27	28	carrying	carry	VERB
ijtc-429	27	29	out	out	ADP
ijtc-429	27	30	their	their	PRON
ijtc-429	27	31	tax	tax	NOUN
ijtc-429	27	32	obligations	obligation	NOUN
ijtc-429	27	33	.	.	PUNCT
ijtc-429	28	1	the	the	DET
ijtc-429	28	2	current	current	ADJ
ijtc-429	28	3	tax	tax	NOUN
ijtc-429	28	4	digitalization	digitalization	NOUN
ijtc-429	28	5	administrations	administration	NOUN
ijtc-429	28	6	are	be	AUX
ijtc-429	28	7	e	e	NOUN
ijtc-429	28	8	-	-	NOUN
ijtc-429	28	9	registration	registration	NOUN
ijtc-429	28	10	,	,	PUNCT
ijtc-429	28	11	e	e	NOUN
ijtc-429	28	12	-	-	NOUN
ijtc-429	28	13	invoicing	invoicing	ADJ
ijtc-429	28	14	,	,	PUNCT
ijtc-429	28	15	e	e	NOUN
ijtc-429	28	16	-	-	NOUN
ijtc-429	28	17	filing	filing	NOUN
ijtc-429	28	18	,	,	PUNCT
ijtc-429	28	19	e	e	NOUN
ijtc-429	28	20	-	-	NOUN
ijtc-429	28	21	form	form	NOUN
ijtc-429	28	22	,	,	PUNCT
ijtc-429	28	23	and	and	CCONJ
ijtc-429	28	24	e	e	X
ijtc-429	28	25	-	-	NOUN
ijtc-429	28	26	billing	billing	ADJ
ijtc-429	28	27	(	(	PUNCT
ijtc-429	28	28	latofah	latofah	PROPN
ijtc-429	28	29	&	&	CCONJ
ijtc-429	28	30	harjo	harjo	PROPN
ijtc-429	28	31	,	,	PUNCT
ijtc-429	28	32	2020	2020	NUM
ijtc-429	28	33	)	)	PUNCT
ijtc-429	28	34	.	.	PUNCT
ijtc-429	29	1	it	it	PRON
ijtc-429	29	2	is	be	AUX
ijtc-429	29	3	suspected	suspect	VERB
ijtc-429	29	4	that	that	SCONJ
ijtc-429	29	5	in	in	ADP
ijtc-429	29	6	several	several	ADJ
ijtc-429	29	7	regions	region	NOUN
ijtc-429	29	8	of	of	ADP
ijtc-429	29	9	indonesia	indonesia	PROPN
ijtc-429	29	10	,	,	PUNCT
ijtc-429	29	11	taxpayers	taxpayer	NOUN
ijtc-429	29	12	'	'	PART
ijtc-429	29	13	level	level	NOUN
ijtc-429	29	14	of	of	ADP
ijtc-429	29	15	awareness	awareness	NOUN
ijtc-429	29	16	and	and	CCONJ
ijtc-429	29	17	compliance	compliance	NOUN
ijtc-429	29	18	with	with	ADP
ijtc-429	29	19	tax	tax	NOUN
ijtc-429	29	20	obligations	obligation	NOUN
ijtc-429	29	21	is	be	AUX
ijtc-429	29	22	still	still	ADV
ijtc-429	29	23	below	below	ADP
ijtc-429	29	24	the	the	DET
ijtc-429	29	25	level	level	NOUN
ijtc-429	29	26	expected	expect	VERB
ijtc-429	29	27	by	by	ADP
ijtc-429	29	28	the	the	DET
ijtc-429	29	29	government	government	NOUN
ijtc-429	29	30	(	(	PUNCT
ijtc-429	29	31	rusli	rusli	PROPN
ijtc-429	29	32	,	,	PUNCT
ijtc-429	29	33	2019	2019	NUM
ijtc-429	29	34	;	;	PUNCT
ijtc-429	29	35	sinuhaji	sinuhaji	PROPN
ijtc-429	29	36	,	,	PUNCT
ijtc-429	29	37	2019	2019	NUM
ijtc-429	29	38	)	)	PUNCT
ijtc-429	29	39	.	.	PUNCT
ijtc-429	30	1	one	one	NUM
ijtc-429	30	2	indicator	indicator	NOUN
ijtc-429	30	3	of	of	ADP
ijtc-429	30	4	this	this	PRON
ijtc-429	30	5	is	be	AUX
ijtc-429	30	6	the	the	DET
ijtc-429	30	7	fact	fact	NOUN
ijtc-429	30	8	that	that	SCONJ
ijtc-429	30	9	there	there	PRON
ijtc-429	30	10	are	be	VERB
ijtc-429	30	11	still	still	ADV
ijtc-429	30	12	taxpayers	taxpayer	NOUN
ijtc-429	30	13	who	who	PRON
ijtc-429	30	14	do	do	AUX
ijtc-429	30	15	not	not	PART
ijtc-429	30	16	fulfil	fulfil	VERB
ijtc-429	30	17	their	their	PRON
ijtc-429	30	18	obligations	obligation	NOUN
ijtc-429	30	19	,	,	PUNCT
ijtc-429	30	20	such	such	ADJ
ijtc-429	30	21	as	as	ADP
ijtc-429	30	22	filing	file	VERB
ijtc-429	30	23	the	the	DET
ijtc-429	30	24	annual	annual	ADJ
ijtc-429	30	25	tax	tax	NOUN
ijtc-429	30	26	return	return	NOUN
ijtc-429	30	27	(	(	PUNCT
ijtc-429	30	28	spt	spt	PROPN
ijtc-429	30	29	)	)	PUNCT
ijtc-429	30	30	,	,	PUNCT
ijtc-429	30	31	which	which	PRON
ijtc-429	30	32	is	be	AUX
ijtc-429	30	33	a	a	DET
ijtc-429	30	34	report	report	NOUN
ijtc-429	30	35	on	on	ADP
ijtc-429	30	36	the	the	DET
ijtc-429	30	37	annual	annual	ADJ
ijtc-429	30	38	tax	tax	NOUN
ijtc-429	30	39	obligations	obligation	NOUN
ijtc-429	30	40	of	of	ADP
ijtc-429	30	41	taxpayers	taxpayer	NOUN
ijtc-429	30	42	(	(	PUNCT
ijtc-429	30	43	ernita	ernita	PROPN
ijtc-429	30	44	&	&	CCONJ
ijtc-429	30	45	sudjiman	sudjiman	NOUN
ijtc-429	30	46	,	,	PUNCT
ijtc-429	30	47	2021	2021	NUM
ijtc-429	30	48	)	)	PUNCT
ijtc-429	30	49	.	.	PUNCT
ijtc-429	31	1	this	this	DET
ijtc-429	31	2	spt	spt	PROPN
ijtc-429	31	3	reporting	reporting	NOUN
ijtc-429	31	4	serves	serve	VERB
ijtc-429	31	5	as	as	ADP
ijtc-429	31	6	an	an	DET
ijtc-429	31	7	indicator	indicator	NOUN
ijtc-429	31	8	of	of	ADP
ijtc-429	31	9	the	the	DET
ijtc-429	31	10	level	level	NOUN
ijtc-429	31	11	of	of	ADP
ijtc-429	31	12	taxpayer	taxpayer	NOUN
ijtc-429	31	13	compliance	compliance	NOUN
ijtc-429	31	14	;	;	PUNCT
ijtc-429	31	15	the	the	PRON
ijtc-429	31	16	more	more	ADV
ijtc-429	31	17	the	the	DET
ijtc-429	31	18	number	number	NOUN
ijtc-429	31	19	of	of	ADP
ijtc-429	31	20	spts	spt	NOUN
ijtc-429	31	21	submitted	submit	VERB
ijtc-429	31	22	by	by	ADP
ijtc-429	31	23	a	a	DET
ijtc-429	31	24	taxpayer	taxpayer	NOUN
ijtc-429	31	25	,	,	PUNCT
ijtc-429	31	26	the	the	PRON
ijtc-429	31	27	higher	high	ADJ
ijtc-429	31	28	the	the	DET
ijtc-429	31	29	level	level	NOUN
ijtc-429	31	30	of	of	ADP
ijtc-429	31	31	taxpayer	taxpayer	NOUN
ijtc-429	31	32	compliance	compliance	NOUN
ijtc-429	31	33	is	be	AUX
ijtc-429	31	34	considered	consider	VERB
ijtc-429	31	35	to	to	PART
ijtc-429	31	36	be	be	AUX
ijtc-429	31	37	(	(	PUNCT
ijtc-429	31	38	adi	adi	PROPN
ijtc-429	31	39	,	,	PUNCT
ijtc-429	31	40	2020	2020	NUM
ijtc-429	31	41	;	;	PUNCT
ijtc-429	31	42	rahmadani	rahmadani	PROPN
ijtc-429	31	43	&	&	CCONJ
ijtc-429	31	44	munawaroh	munawaroh	PROPN
ijtc-429	31	45	,	,	PUNCT
ijtc-429	31	46	2017	2017	NUM
ijtc-429	31	47	)	)	PUNCT
ijtc-429	31	48	.	.	PUNCT
ijtc-429	32	1	one	one	NUM
ijtc-429	32	2	of	of	ADP
ijtc-429	32	3	the	the	DET
ijtc-429	32	4	areas	area	NOUN
ijtc-429	32	5	in	in	ADP
ijtc-429	32	6	indonesia	indonesia	PROPN
ijtc-429	32	7	that	that	PRON
ijtc-429	32	8	experiences	experience	VERB
ijtc-429	32	9	ups	up	NOUN
ijtc-429	32	10	and	and	CCONJ
ijtc-429	32	11	downs	down	NOUN
ijtc-429	32	12	in	in	ADP
ijtc-429	32	13	receiving	receive	VERB
ijtc-429	32	14	spt	spt	ADJ
ijtc-429	32	15	reporting	reporting	NOUN
ijtc-429	32	16	is	be	AUX
ijtc-429	32	17	the	the	DET
ijtc-429	32	18	cileungsi	cileungsi	PROPN
ijtc-429	32	19	pratama	pratama	NOUN
ijtc-429	32	20	tax	tax	NOUN
ijtc-429	32	21	service	service	NOUN
ijtc-429	32	22	office	office	NOUN
ijtc-429	32	23	,	,	PUNCT
ijtc-429	32	24	bogor	bogor	PROPN
ijtc-429	32	25	regency	regency	PROPN
ijtc-429	32	26	,	,	PUNCT
ijtc-429	32	27	west	west	PROPN
ijtc-429	32	28	java	java	PROPN
ijtc-429	32	29	province	province	PROPN
ijtc-429	32	30	,	,	PUNCT
ijtc-429	32	31	indonesia	indonesia	PROPN
ijtc-429	32	32	.	.	PUNCT
ijtc-429	33	1	this	this	DET
ijtc-429	33	2	area	area	NOUN
ijtc-429	33	3	was	be	AUX
ijtc-429	33	4	chosen	choose	VERB
ijtc-429	33	5	to	to	PART
ijtc-429	33	6	be	be	AUX
ijtc-429	33	7	used	use	VERB
ijtc-429	33	8	as	as	ADP
ijtc-429	33	9	a	a	DET
ijtc-429	33	10	research	research	NOUN
ijtc-429	33	11	location	location	NOUN
ijtc-429	33	12	in	in	ADP
ijtc-429	33	13	the	the	DET
ijtc-429	33	14	writing	writing	NOUN
ijtc-429	33	15	of	of	ADP
ijtc-429	33	16	this	this	DET
ijtc-429	33	17	scientific	scientific	ADJ
ijtc-429	33	18	paper	paper	NOUN
ijtc-429	33	19	on	on	ADP
ijtc-429	33	20	the	the	DET
ijtc-429	33	21	grounds	ground	NOUN
ijtc-429	33	22	that	that	SCONJ
ijtc-429	33	23	the	the	DET
ijtc-429	33	24	reporting	reporting	NOUN
ijtc-429	33	25	fluctuations	fluctuation	NOUN
ijtc-429	33	26	are	be	AUX
ijtc-429	33	27	quite	quite	ADV
ijtc-429	33	28	high	high	ADJ
ijtc-429	33	29	and	and	CCONJ
ijtc-429	33	30	the	the	DET
ijtc-429	33	31	data	datum	NOUN
ijtc-429	33	32	obtained	obtain	VERB
ijtc-429	33	33	is	be	AUX
ijtc-429	33	34	as	as	SCONJ
ijtc-429	33	35	expected	expect	VERB
ijtc-429	33	36	.	.	PUNCT
ijtc-429	34	1	to	to	PART
ijtc-429	34	2	find	find	VERB
ijtc-429	34	3	out	out	ADP
ijtc-429	34	4	an	an	DET
ijtc-429	34	5	overview	overview	NOUN
ijtc-429	34	6	of	of	ADP
ijtc-429	34	7	this	this	PRON
ijtc-429	34	8	,	,	PUNCT
ijtc-429	34	9	the	the	DET
ijtc-429	34	10	following	follow	VERB
ijtc-429	34	11	table	table	NOUN
ijtc-429	34	12	shows	show	VERB
ijtc-429	34	13	the	the	DET
ijtc-429	34	14	target	target	NOUN
ijtc-429	34	15	and	and	CCONJ
ijtc-429	34	16	realization	realization	NOUN
ijtc-429	34	17	of	of	ADP
ijtc-429	34	18	spt	spt	ADJ
ijtc-429	34	19	receipts	receipt	NOUN
ijtc-429	34	20	from	from	ADP
ijtc-429	34	21	taxpayers	taxpayer	NOUN
ijtc-429	34	22	in	in	ADP
ijtc-429	34	23	the	the	DET
ijtc-429	34	24	working	working	NOUN
ijtc-429	34	25	area	area	NOUN
ijtc-429	34	26	of	of	ADP
ijtc-429	34	27	the	the	DET
ijtc-429	34	28	cileungsi	cileungsi	PROPN
ijtc-429	34	29	pratama	pratama	NOUN
ijtc-429	34	30	tax	tax	NOUN
ijtc-429	34	31	service	service	NOUN
ijtc-429	34	32	office	office	NOUN
ijtc-429	34	33	from	from	ADP
ijtc-429	34	34	2018	2018	NUM
ijtc-429	34	35	-2020	-2020	NOUN
ijtc-429	34	36	:	:	PUNCT
ijtc-429	34	37	table	table	NOUN
ijtc-429	34	38	1	1	NUM
ijtc-429	34	39	target	target	NOUN
ijtc-429	34	40	and	and	CCONJ
ijtc-429	34	41	realization	realization	NOUN
ijtc-429	34	42	of	of	ADP
ijtc-429	34	43	taxpayer	taxpayer	NOUN
ijtc-429	34	44	annual	annual	ADJ
ijtc-429	34	45	tax	tax	NOUN
ijtc-429	34	46	reporting	reporting	NOUN
ijtc-429	34	47	at	at	ADP
ijtc-429	34	48	the	the	DET
ijtc-429	34	49	cileungsi	cileungsi	PROPN
ijtc-429	34	50	pratama	pratama	NOUN
ijtc-429	34	51	tax	tax	NOUN
ijtc-429	34	52	service	service	NOUN
ijtc-429	34	53	office	office	NOUN
ijtc-429	34	54	,	,	PUNCT
ijtc-429	34	55	bogor	bogor	PROPN
ijtc-429	34	56	regency	regency	PROPN
ijtc-429	34	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	34	58	analysis	analysis	NOUN
ijtc-429	34	59	of	of	ADP
ijtc-429	34	60	the	the	DET
ijtc-429	34	61	implementation	implementation	NOUN
ijtc-429	34	62	of	of	ADP
ijtc-429	34	63	annual	annual	ADJ
ijtc-429	34	64	tax	tax	NOUN
ijtc-429	34	65	reporting	reporting	NOUN
ijtc-429	34	66	policy	policy	NOUN
ijtc-429	34	67	among	among	ADP
ijtc-429	34	68	personal	personal	ADJ
ijtc-429	34	69	tax	tax	NOUN
ijtc-429	34	70	payer	payer	NOUN
ijtc-429	34	71	in	in	ADP
ijtc-429	34	72	indonesia	indonesia	PROPN
ijtc-429	34	73	harjo	harjo	PROPN
ijtc-429	34	74	and	and	CCONJ
ijtc-429	34	75	salleh	salleh	NOUN
ijtc-429	34	76	93	93	NUM
ijtc-429	34	77	|	|	ADV
ijtc-429	34	78	ilomata	ilomata	PROPN
ijtc-429	34	79	international	international	ADJ
ijtc-429	34	80	journal	journal	NOUN
ijtc-429	34	81	of	of	ADP
ijtc-429	34	82	tax	tax	PROPN
ijtc-429	34	83	&	&	CCONJ
ijtc-429	34	84	accounting	account	VERB
ijtc-429	34	85	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	34	86	description	description	NOUN
ijtc-429	34	87	2018	2018	NUM
ijtc-429	34	88	2019	2019	NUM
ijtc-429	34	89	2020	2020	NUM
ijtc-429	34	90	target	target	VERB
ijtc-429	34	91	15,58	15,58	NUM
ijtc-429	34	92	juta	juta	PROPN
ijtc-429	34	93	18	18	NUM
ijtc-429	34	94	juta	juta	PROPN
ijtc-429	34	95	19	19	NUM
ijtc-429	34	96	juta	juta	PROPN
ijtc-429	34	97	realization	realization	NOUN
ijtc-429	34	98	of	of	ADP
ijtc-429	34	99	wp	wp	PROPN
ijtc-429	34	100	reporting	report	VERB
ijtc-429	34	101	11,19	11,19	NUM
ijtc-429	34	102	juta	juta	PROPN
ijtc-429	34	103	12,19	12,19	PROPN
ijtc-429	34	104	juta	juta	PROPN
ijtc-429	34	105	10,9	10,9	PROPN
ijtc-429	34	106	juta	juta	PROPN
ijtc-429	34	107	corporate	corporate	ADJ
ijtc-429	34	108	tax	tax	NOUN
ijtc-429	34	109	payer	payer	NOUN
ijtc-429	34	110	854.000	854.000	NUM
ijtc-429	34	111	961.666	961.666	NUM
ijtc-429	34	112	657.000	657.000	NUM
ijtc-429	34	113	employee	employee	NOUN
ijtc-429	34	114	personal	personal	NOUN
ijtc-429	34	115	tp	tp	ADP
ijtc-429	34	116	993.754	993.754	NUM
ijtc-429	34	117	2.29	2.29	NUM
ijtc-429	34	118	juta	juta	PROPN
ijtc-429	34	119	1.2	1.2	NUM
ijtc-429	34	120	juta	juta	PROPN
ijtc-429	34	121	non	non	PROPN
ijtc-429	34	122	employee	employee	NOUN
ijtc-429	34	123	personal	personal	NOUN
ijtc-429	34	124	tp	tp	ADP
ijtc-429	34	125	9.35	9.35	NUM
ijtc-429	34	126	juta	juta	PROPN
ijtc-429	34	127	10.11	10.11	NUM
ijtc-429	34	128	juta	juta	PROPN
ijtc-429	34	129	9.1	9.1	NUM
ijtc-429	34	130	juta	juta	PROPN
ijtc-429	34	131	source	source	NOUN
ijtc-429	34	132	:	:	PUNCT
ijtc-429	34	133	pdi	pdi	PROPN
ijtc-429	34	134	kpp	kpp	PROPN
ijtc-429	34	135	pratama	pratama	NOUN
ijtc-429	34	136	cileungsi	cileungsi	PROPN
ijtc-429	34	137	section	section	NOUN
ijtc-429	34	138	,	,	PUNCT
ijtc-429	34	139	2021	2021	NUM
ijtc-429	34	140	from	from	ADP
ijtc-429	34	141	the	the	DET
ijtc-429	34	142	table	table	NOUN
ijtc-429	34	143	above	above	ADV
ijtc-429	34	144	,	,	PUNCT
ijtc-429	34	145	it	it	PRON
ijtc-429	34	146	is	be	AUX
ijtc-429	34	147	found	find	VERB
ijtc-429	34	148	a	a	DET
ijtc-429	34	149	phenomenon	phenomenon	NOUN
ijtc-429	34	150	that	that	PRON
ijtc-429	34	151	occurs	occur	VERB
ijtc-429	34	152	that	that	SCONJ
ijtc-429	34	153	there	there	PRON
ijtc-429	34	154	are	be	VERB
ijtc-429	34	155	still	still	ADV
ijtc-429	34	156	many	many	ADJ
ijtc-429	34	157	taxpayers	taxpayer	NOUN
ijtc-429	34	158	who	who	PRON
ijtc-429	34	159	have	have	AUX
ijtc-429	34	160	not	not	PART
ijtc-429	34	161	reported	report	VERB
ijtc-429	34	162	through	through	ADP
ijtc-429	34	163	the	the	DET
ijtc-429	34	164	spt	spt	NOUN
ijtc-429	34	165	every	every	DET
ijtc-429	34	166	year	year	NOUN
ijtc-429	34	167	,	,	PUNCT
ijtc-429	34	168	especially	especially	ADV
ijtc-429	34	169	in	in	ADP
ijtc-429	34	170	the	the	DET
ijtc-429	34	171	area	area	NOUN
ijtc-429	34	172	of	of	ADP
ijtc-429	34	173	the	the	DET
ijtc-429	34	174	cileungsi	cileungsi	PROPN
ijtc-429	34	175	pratama	pratama	NOUN
ijtc-429	34	176	tax	tax	NOUN
ijtc-429	34	177	service	service	NOUN
ijtc-429	34	178	office	office	NOUN
ijtc-429	34	179	,	,	PUNCT
ijtc-429	34	180	bogor	bogor	PROPN
ijtc-429	34	181	regency	regency	NOUN
ijtc-429	34	182	where	where	SCONJ
ijtc-429	34	183	in	in	ADP
ijtc-429	34	184	2019	2019	NUM
ijtc-429	34	185	-	-	SYM
ijtc-429	34	186	2020	2020	NUM
ijtc-429	34	187	spt	spt	PROPN
ijtc-429	34	188	reporting	reporting	NOUN
ijtc-429	34	189	was	be	AUX
ijtc-429	34	190	disrupted	disrupt	VERB
ijtc-429	34	191	,	,	PUNCT
ijtc-429	34	192	one	one	NUM
ijtc-429	34	193	of	of	ADP
ijtc-429	34	194	the	the	DET
ijtc-429	34	195	causes	cause	NOUN
ijtc-429	34	196	was	be	AUX
ijtc-429	34	197	the	the	DET
ijtc-429	34	198	impact	impact	NOUN
ijtc-429	34	199	of	of	ADP
ijtc-429	34	200	the	the	DET
ijtc-429	34	201	pandemic	pandemic	NOUN
ijtc-429	34	202	.	.	PUNCT
ijtc-429	35	1	covid-19	covid-19	PROPN
ijtc-429	35	2	where	where	SCONJ
ijtc-429	35	3	the	the	DET
ijtc-429	35	4	reporting	reporting	NOUN
ijtc-429	35	5	is	be	AUX
ijtc-429	35	6	no	no	ADV
ijtc-429	35	7	longer	long	ADV
ijtc-429	35	8	through	through	ADP
ijtc-429	35	9	face	face	NOUN
ijtc-429	35	10	-	-	PUNCT
ijtc-429	35	11	to	to	ADP
ijtc-429	35	12	-	-	PUNCT
ijtc-429	35	13	face	face	NOUN
ijtc-429	35	14	but	but	CCONJ
ijtc-429	35	15	through	through	ADP
ijtc-429	35	16	e	e	NOUN
ijtc-429	35	17	-	-	NOUN
ijtc-429	35	18	filling	fill	VERB
ijtc-429	35	19	and	and	CCONJ
ijtc-429	35	20	e	e	NOUN
ijtc-429	35	21	-	-	NOUN
ijtc-429	35	22	spt	spt	NOUN
ijtc-429	35	23	.	.	PUNCT
ijtc-429	36	1	therefore	therefore	ADV
ijtc-429	36	2	,	,	PUNCT
ijtc-429	36	3	this	this	PRON
ijtc-429	36	4	makes	make	VERB
ijtc-429	36	5	a	a	DET
ijtc-429	36	6	lot	lot	NOUN
ijtc-429	36	7	of	of	ADP
ijtc-429	36	8	taxpayers	taxpayer	NOUN
ijtc-429	36	9	still	still	ADV
ijtc-429	36	10	do	do	AUX
ijtc-429	36	11	not	not	PART
ijtc-429	36	12	know	know	VERB
ijtc-429	36	13	and	and	CCONJ
ijtc-429	36	14	understand	understand	VERB
ijtc-429	36	15	the	the	DET
ijtc-429	36	16	mechanism	mechanism	NOUN
ijtc-429	36	17	for	for	ADP
ijtc-429	36	18	reporting	report	VERB
ijtc-429	36	19	the	the	DET
ijtc-429	36	20	spt	spt	NOUN
ijtc-429	36	21	,	,	PUNCT
ijtc-429	36	22	so	so	SCONJ
ijtc-429	36	23	that	that	SCONJ
ijtc-429	36	24	the	the	DET
ijtc-429	36	25	reporting	reporting	NOUN
ijtc-429	36	26	has	have	AUX
ijtc-429	36	27	decreased	decrease	VERB
ijtc-429	36	28	from	from	ADP
ijtc-429	36	29	the	the	DET
ijtc-429	36	30	previous	previous	ADJ
ijtc-429	36	31	year	year	NOUN
ijtc-429	36	32	.	.	PUNCT
ijtc-429	37	1	the	the	DET
ijtc-429	37	2	research	research	NOUN
ijtc-429	37	3	objectives	objective	NOUN
ijtc-429	37	4	to	to	PART
ijtc-429	37	5	be	be	AUX
ijtc-429	37	6	achieved	achieve	VERB
ijtc-429	37	7	by	by	ADP
ijtc-429	37	8	the	the	DET
ijtc-429	37	9	author	author	NOUN
ijtc-429	37	10	in	in	ADP
ijtc-429	37	11	writing	write	VERB
ijtc-429	37	12	this	this	DET
ijtc-429	37	13	scientific	scientific	ADJ
ijtc-429	37	14	work	work	NOUN
ijtc-429	37	15	are	be	AUX
ijtc-429	37	16	as	as	SCONJ
ijtc-429	37	17	follows	follow	VERB
ijtc-429	37	18	:	:	PUNCT
ijtc-429	37	19	1	1	X
ijtc-429	37	20	.	.	X
ijtc-429	37	21	to	to	PART
ijtc-429	37	22	analyze	analyze	VERB
ijtc-429	37	23	how	how	SCONJ
ijtc-429	37	24	the	the	DET
ijtc-429	37	25	implementation	implementation	NOUN
ijtc-429	37	26	of	of	ADP
ijtc-429	37	27	the	the	DET
ijtc-429	37	28	annual	annual	ADJ
ijtc-429	37	29	tax	tax	NOUN
ijtc-429	37	30	return	return	NOUN
ijtc-429	37	31	reporting	report	VERB
ijtc-429	37	32	policy	policy	NOUN
ijtc-429	37	33	for	for	ADP
ijtc-429	37	34	individual	individual	ADJ
ijtc-429	37	35	taxpayers	taxpayer	NOUN
ijtc-429	37	36	at	at	ADP
ijtc-429	37	37	the	the	DET
ijtc-429	37	38	cileungsi	cileungsi	PROPN
ijtc-429	37	39	pratama	pratama	NOUN
ijtc-429	37	40	tax	tax	NOUN
ijtc-429	37	41	service	service	NOUN
ijtc-429	37	42	office	office	NOUN
ijtc-429	37	43	.	.	PUNCT
ijtc-429	38	1	2	2	X
ijtc-429	38	2	.	.	X
ijtc-429	38	3	to	to	PART
ijtc-429	38	4	analyze	analyze	VERB
ijtc-429	38	5	what	what	PRON
ijtc-429	38	6	obstacles	obstacle	NOUN
ijtc-429	38	7	are	be	AUX
ijtc-429	38	8	faced	face	VERB
ijtc-429	38	9	in	in	ADP
ijtc-429	38	10	the	the	DET
ijtc-429	38	11	implementation	implementation	NOUN
ijtc-429	38	12	of	of	ADP
ijtc-429	38	13	the	the	DET
ijtc-429	38	14	policy	policy	NOUN
ijtc-429	38	15	for	for	ADP
ijtc-429	38	16	reporting	report	VERB
ijtc-429	38	17	annual	annual	ADJ
ijtc-429	38	18	tax	tax	NOUN
ijtc-429	38	19	returns	return	NOUN
ijtc-429	38	20	for	for	ADP
ijtc-429	38	21	individual	individual	ADJ
ijtc-429	38	22	taxpayers	taxpayer	NOUN
ijtc-429	38	23	at	at	ADP
ijtc-429	38	24	the	the	DET
ijtc-429	38	25	cileungsi	cileungsi	PROPN
ijtc-429	38	26	pratama	pratama	NOUN
ijtc-429	38	27	tax	tax	NOUN
ijtc-429	38	28	service	service	NOUN
ijtc-429	38	29	office	office	NOUN
ijtc-429	38	30	.	.	PUNCT
ijtc-429	39	1	3	3	X
ijtc-429	39	2	.	.	X
ijtc-429	39	3	to	to	PART
ijtc-429	39	4	analyze	analyze	VERB
ijtc-429	39	5	what	what	DET
ijtc-429	39	6	efforts	effort	NOUN
ijtc-429	39	7	are	be	AUX
ijtc-429	39	8	being	be	AUX
ijtc-429	39	9	made	make	VERB
ijtc-429	39	10	in	in	ADP
ijtc-429	39	11	overcoming	overcome	VERB
ijtc-429	39	12	the	the	DET
ijtc-429	39	13	obstacles	obstacle	NOUN
ijtc-429	39	14	of	of	ADP
ijtc-429	39	15	the	the	DET
ijtc-429	39	16	implementation	implementation	NOUN
ijtc-429	39	17	of	of	ADP
ijtc-429	39	18	the	the	DET
ijtc-429	39	19	reporting	reporting	NOUN
ijtc-429	39	20	policy	policy	NOUN
ijtc-429	39	21	for	for	ADP
ijtc-429	39	22	annual	annual	ADJ
ijtc-429	39	23	tax	tax	NOUN
ijtc-429	39	24	returns	return	NOUN
ijtc-429	39	25	for	for	ADP
ijtc-429	39	26	individual	individual	ADJ
ijtc-429	39	27	taxpayers	taxpayer	NOUN
ijtc-429	39	28	at	at	ADP
ijtc-429	39	29	the	the	DET
ijtc-429	39	30	cileungsi	cileungsi	PROPN
ijtc-429	39	31	pratama	pratama	NOUN
ijtc-429	39	32	tax	tax	NOUN
ijtc-429	39	33	service	service	NOUN
ijtc-429	39	34	office	office	NOUN
ijtc-429	39	35	.	.	PUNCT
ijtc-429	40	1	annual	annual	ADJ
ijtc-429	40	2	tax	tax	NOUN
ijtc-429	40	3	reporting	reporting	NOUN
ijtc-429	40	4	by	by	ADP
ijtc-429	40	5	both	both	DET
ijtc-429	40	6	individual	individual	ADJ
ijtc-429	40	7	taxpayers	taxpayer	NOUN
ijtc-429	40	8	and	and	CCONJ
ijtc-429	40	9	corporate	corporate	ADJ
ijtc-429	40	10	taxpayers	taxpayer	NOUN
ijtc-429	40	11	is	be	AUX
ijtc-429	40	12	a	a	DET
ijtc-429	40	13	manifestation	manifestation	NOUN
ijtc-429	40	14	of	of	ADP
ijtc-429	40	15	the	the	DET
ijtc-429	40	16	implementation	implementation	NOUN
ijtc-429	40	17	of	of	ADP
ijtc-429	40	18	public	public	ADJ
ijtc-429	40	19	policies	policy	NOUN
ijtc-429	40	20	issued	issue	VERB
ijtc-429	40	21	by	by	ADP
ijtc-429	40	22	the	the	DET
ijtc-429	40	23	government	government	NOUN
ijtc-429	40	24	with	with	ADP
ijtc-429	40	25	the	the	DET
ijtc-429	40	26	aim	aim	NOUN
ijtc-429	40	27	of	of	ADP
ijtc-429	40	28	knowing	know	VERB
ijtc-429	40	29	that	that	SCONJ
ijtc-429	40	30	the	the	DET
ijtc-429	40	31	implementation	implementation	NOUN
ijtc-429	40	32	of	of	ADP
ijtc-429	40	33	tax	tax	NOUN
ijtc-429	40	34	collection	collection	NOUN
ijtc-429	40	35	has	have	AUX
ijtc-429	40	36	been	be	AUX
ijtc-429	40	37	carried	carry	VERB
ijtc-429	40	38	out	out	ADP
ijtc-429	40	39	well	well	ADV
ijtc-429	40	40	in	in	ADP
ijtc-429	40	41	an	an	DET
ijtc-429	40	42	area	area	NOUN
ijtc-429	40	43	(	(	PUNCT
ijtc-429	40	44	norzhela	norzhela	PROPN
ijtc-429	40	45	et	et	PROPN
ijtc-429	40	46	al	al	PROPN
ijtc-429	40	47	.	.	PROPN
ijtc-429	40	48	,	,	PUNCT
ijtc-429	40	49	2019	2019	NUM
ijtc-429	40	50	;	;	PUNCT
ijtc-429	40	51	widiastuti	widiastuti	PROPN
ijtc-429	40	52	,	,	PUNCT
ijtc-429	40	53	2017	2017	NUM
ijtc-429	40	54	)	)	PUNCT
ijtc-429	40	55	.	.	PUNCT
ijtc-429	41	1	public	public	ADJ
ijtc-429	41	2	policy	policy	NOUN
ijtc-429	41	3	itself	itself	PRON
ijtc-429	41	4	according	accord	VERB
ijtc-429	41	5	to	to	ADP
ijtc-429	41	6	william	william	PROPN
ijtc-429	41	7	dunn	dunn	PROPN
ijtc-429	41	8	is	be	AUX
ijtc-429	41	9	an	an	DET
ijtc-429	41	10	activity	activity	NOUN
ijtc-429	41	11	that	that	PRON
ijtc-429	41	12	is	be	AUX
ijtc-429	41	13	interrelated	interrelate	VERB
ijtc-429	41	14	and	and	CCONJ
ijtc-429	41	15	created	create	VERB
ijtc-429	41	16	by	by	ADP
ijtc-429	41	17	government	government	NOUN
ijtc-429	41	18	stakeholders	stakeholder	NOUN
ijtc-429	41	19	from	from	ADP
ijtc-429	41	20	all	all	DET
ijtc-429	41	21	aspects	aspect	NOUN
ijtc-429	41	22	as	as	ADP
ijtc-429	41	23	a	a	DET
ijtc-429	41	24	whole	whole	ADJ
ijtc-429	41	25	(	(	PUNCT
ijtc-429	41	26	pasolong	pasolong	NOUN
ijtc-429	41	27	,	,	PUNCT
ijtc-429	41	28	2019	2019	NUM
ijtc-429	41	29	)	)	PUNCT
ijtc-429	41	30	.	.	PUNCT
ijtc-429	42	1	the	the	DET
ijtc-429	42	2	definition	definition	NOUN
ijtc-429	42	3	of	of	ADP
ijtc-429	42	4	tax	tax	NOUN
ijtc-429	42	5	is	be	AUX
ijtc-429	42	6	a	a	DET
ijtc-429	42	7	people	people	NOUN
ijtc-429	42	8	's	's	PART
ijtc-429	42	9	contribution	contribution	NOUN
ijtc-429	42	10	to	to	ADP
ijtc-429	42	11	the	the	DET
ijtc-429	42	12	state	state	NOUN
ijtc-429	42	13	treasury	treasury	NOUN
ijtc-429	42	14	based	base	VERB
ijtc-429	42	15	on	on	ADP
ijtc-429	42	16	the	the	DET
ijtc-429	42	17	law	law	NOUN
ijtc-429	42	18	(	(	PUNCT
ijtc-429	42	19	which	which	PRON
ijtc-429	42	20	can	can	AUX
ijtc-429	42	21	be	be	AUX
ijtc-429	42	22	enforced	enforce	VERB
ijtc-429	42	23	)	)	PUNCT
ijtc-429	42	24	by	by	ADP
ijtc-429	42	25	not	not	PART
ijtc-429	42	26	receiving	receive	VERB
ijtc-429	42	27	reciprocal	reciprocal	ADJ
ijtc-429	42	28	services	service	NOUN
ijtc-429	42	29	(	(	PUNCT
ijtc-429	42	30	counter	counter	NOUN
ijtc-429	42	31	performance	performance	NOUN
ijtc-429	42	32	)	)	PUNCT
ijtc-429	42	33	,	,	PUNCT
ijtc-429	42	34	which	which	PRON
ijtc-429	42	35	can	can	AUX
ijtc-429	42	36	be	be	AUX
ijtc-429	42	37	directly	directly	ADV
ijtc-429	42	38	shown	show	VERB
ijtc-429	42	39	and	and	CCONJ
ijtc-429	42	40	which	which	PRON
ijtc-429	42	41	is	be	AUX
ijtc-429	42	42	used	use	VERB
ijtc-429	42	43	to	to	PART
ijtc-429	42	44	pay	pay	VERB
ijtc-429	42	45	general	general	ADJ
ijtc-429	42	46	expenses	expense	NOUN
ijtc-429	42	47	(	(	PUNCT
ijtc-429	42	48	hidayat	hidayat	PROPN
ijtc-429	42	49	&	&	CCONJ
ijtc-429	42	50	afiyanti	afiyanti	PROPN
ijtc-429	42	51	,	,	PUNCT
ijtc-429	42	52	2019	2019	NUM
ijtc-429	42	53	)	)	PUNCT
ijtc-429	42	54	.	.	PUNCT
ijtc-429	43	1	there	there	PRON
ijtc-429	43	2	are	be	VERB
ijtc-429	43	3	five	five	NUM
ijtc-429	43	4	important	important	ADJ
ijtc-429	43	5	elements	element	NOUN
ijtc-429	43	6	in	in	ADP
ijtc-429	43	7	taxation	taxation	NOUN
ijtc-429	43	8	,	,	PUNCT
ijtc-429	43	9	namely	namely	ADV
ijtc-429	43	10	,	,	PUNCT
ijtc-429	43	11	first	first	ADV
ijtc-429	43	12	,	,	PUNCT
ijtc-429	43	13	there	there	PRON
ijtc-429	43	14	is	be	VERB
ijtc-429	43	15	a	a	DET
ijtc-429	43	16	contribution	contribution	NOUN
ijtc-429	43	17	from	from	ADP
ijtc-429	43	18	the	the	DET
ijtc-429	43	19	community	community	NOUN
ijtc-429	43	20	to	to	ADP
ijtc-429	43	21	the	the	DET
ijtc-429	43	22	state	state	NOUN
ijtc-429	43	23	,	,	PUNCT
ijtc-429	43	24	secondly	secondly	ADV
ijtc-429	43	25	,	,	PUNCT
ijtc-429	43	26	tax	tax	NOUN
ijtc-429	43	27	collection	collection	NOUN
ijtc-429	43	28	must	must	AUX
ijtc-429	43	29	be	be	AUX
ijtc-429	43	30	based	base	VERB
ijtc-429	43	31	on	on	ADP
ijtc-429	43	32	tax	tax	NOUN
ijtc-429	43	33	laws	law	NOUN
ijtc-429	43	34	and	and	CCONJ
ijtc-429	43	35	regulations	regulation	NOUN
ijtc-429	43	36	,	,	PUNCT
ijtc-429	43	37	thirdly	thirdly	ADV
ijtc-429	43	38	,	,	PUNCT
ijtc-429	43	39	in	in	ADP
ijtc-429	43	40	its	its	PRON
ijtc-429	43	41	implementation	implementation	NOUN
ijtc-429	43	42	,	,	PUNCT
ijtc-429	43	43	the	the	DET
ijtc-429	43	44	tax	tax	NOUN
ijtc-429	43	45	regulator	regulator	NOUN
ijtc-429	43	46	can	can	AUX
ijtc-429	43	47	impose	impose	VERB
ijtc-429	43	48	tax	tax	NOUN
ijtc-429	43	49	collection	collection	NOUN
ijtc-429	43	50	on	on	ADP
ijtc-429	43	51	the	the	DET
ijtc-429	43	52	community	community	NOUN
ijtc-429	43	53	,	,	PUNCT
ijtc-429	43	54	the	the	DET
ijtc-429	43	55	fourth	fourth	ADJ
ijtc-429	43	56	,	,	PUNCT
ijtc-429	43	57	community	community	NOUN
ijtc-429	43	58	does	do	AUX
ijtc-429	43	59	not	not	PART
ijtc-429	43	60	get	get	VERB
ijtc-429	43	61	a	a	DET
ijtc-429	43	62	direct	direct	ADJ
ijtc-429	43	63	counter	counter	NOUN
ijtc-429	43	64	achievement	achievement	NOUN
ijtc-429	43	65	,	,	PUNCT
ijtc-429	43	66	and	and	CCONJ
ijtc-429	43	67	fifth	fifth	ADJ
ijtc-429	43	68	,	,	PUNCT
ijtc-429	43	69	the	the	DET
ijtc-429	43	70	results	result	NOUN
ijtc-429	43	71	of	of	ADP
ijtc-429	43	72	tax	tax	NOUN
ijtc-429	43	73	revenues	revenue	NOUN
ijtc-429	43	74	will	will	AUX
ijtc-429	43	75	be	be	AUX
ijtc-429	43	76	used	use	VERB
ijtc-429	43	77	to	to	PART
ijtc-429	43	78	finance	finance	VERB
ijtc-429	43	79	state	state	NOUN
ijtc-429	43	80	expenditures	expenditure	NOUN
ijtc-429	43	81	with	with	ADP
ijtc-429	43	82	the	the	DET
ijtc-429	43	83	aim	aim	NOUN
ijtc-429	43	84	of	of	ADP
ijtc-429	43	85	improving	improve	VERB
ijtc-429	43	86	people	people	NOUN
ijtc-429	43	87	's	's	PART
ijtc-429	43	88	welfare	welfare	NOUN
ijtc-429	43	89	(	(	PUNCT
ijtc-429	43	90	harjo	harjo	NOUN
ijtc-429	43	91	,	,	PUNCT
ijtc-429	43	92	2019	2019	NUM
ijtc-429	43	93	)	)	PUNCT
ijtc-429	43	94	.	.	PUNCT
ijtc-429	44	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	44	2	analysis	analysis	NOUN
ijtc-429	44	3	of	of	ADP
ijtc-429	44	4	the	the	DET
ijtc-429	44	5	implementation	implementation	NOUN
ijtc-429	44	6	of	of	ADP
ijtc-429	44	7	annual	annual	ADJ
ijtc-429	44	8	tax	tax	NOUN
ijtc-429	44	9	reporting	reporting	NOUN
ijtc-429	44	10	policy	policy	NOUN
ijtc-429	44	11	among	among	ADP
ijtc-429	44	12	personal	personal	ADJ
ijtc-429	44	13	tax	tax	NOUN
ijtc-429	44	14	payer	payer	NOUN
ijtc-429	44	15	in	in	ADP
ijtc-429	44	16	indonesia	indonesia	PROPN
ijtc-429	44	17	harjo	harjo	PROPN
ijtc-429	44	18	and	and	CCONJ
ijtc-429	44	19	salleh	salleh	PROPN
ijtc-429	44	20	94	94	NUM
ijtc-429	44	21	|	|	ADV
ijtc-429	44	22	ilomata	ilomata	PROPN
ijtc-429	44	23	international	international	ADJ
ijtc-429	44	24	journal	journal	NOUN
ijtc-429	44	25	of	of	ADP
ijtc-429	44	26	tax	tax	PROPN
ijtc-429	44	27	&	&	CCONJ
ijtc-429	44	28	accounting	accounting	PROPN
ijtc-429	44	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-429	44	30	the	the	DET
ijtc-429	44	31	definition	definition	NOUN
ijtc-429	44	32	of	of	ADP
ijtc-429	44	33	a	a	DET
ijtc-429	44	34	tax	tax	NOUN
ijtc-429	44	35	return	return	NOUN
ijtc-429	44	36	is	be	AUX
ijtc-429	44	37	a	a	DET
ijtc-429	44	38	letter	letter	NOUN
ijtc-429	44	39	used	use	VERB
ijtc-429	44	40	by	by	ADP
ijtc-429	44	41	a	a	DET
ijtc-429	44	42	taxpayer	taxpayer	NOUN
ijtc-429	44	43	to	to	PART
ijtc-429	44	44	report	report	VERB
ijtc-429	44	45	tax	tax	NOUN
ijtc-429	44	46	calculations	calculation	NOUN
ijtc-429	44	47	and/or	and/or	CCONJ
ijtc-429	44	48	payments	payment	NOUN
ijtc-429	44	49	,	,	PUNCT
ijtc-429	44	50	tax	tax	NOUN
ijtc-429	44	51	objects	object	NOUN
ijtc-429	44	52	and/or	and/or	CCONJ
ijtc-429	44	53	non	non	ADJ
ijtc-429	44	54	-	-	ADJ
ijtc-429	44	55	tax	tax	ADJ
ijtc-429	44	56	objects	object	NOUN
ijtc-429	44	57	,	,	PUNCT
ijtc-429	44	58	and/or	and/or	CCONJ
ijtc-429	44	59	assets	asset	NOUN
ijtc-429	44	60	and	and	CCONJ
ijtc-429	44	61	liabilities	liability	NOUN
ijtc-429	44	62	in	in	ADP
ijtc-429	44	63	accordance	accordance	NOUN
ijtc-429	44	64	with	with	ADP
ijtc-429	44	65	the	the	DET
ijtc-429	44	66	provisions	provision	NOUN
ijtc-429	44	67	of	of	ADP
ijtc-429	44	68	tax	tax	NOUN
ijtc-429	44	69	laws	law	NOUN
ijtc-429	44	70	and	and	CCONJ
ijtc-429	44	71	regulations	regulation	NOUN
ijtc-429	44	72	(	(	PUNCT
ijtc-429	44	73	diana	diana	PROPN
ijtc-429	44	74	&	&	CCONJ
ijtc-429	44	75	setiawati	setiawati	PROPN
ijtc-429	44	76	,	,	PUNCT
ijtc-429	44	77	2017	2017	NUM
ijtc-429	44	78	)	)	PUNCT
ijtc-429	44	79	.	.	PUNCT
ijtc-429	45	1	annual	annual	ADJ
ijtc-429	45	2	tax	tax	NOUN
ijtc-429	45	3	report	report	NOUN
ijtc-429	45	4	spt	spt	NOUN
ijtc-429	45	5	)	)	PUNCT
ijtc-429	45	6	is	be	AUX
ijtc-429	45	7	a	a	DET
ijtc-429	45	8	basic	basic	ADJ
ijtc-429	45	9	obligation	obligation	NOUN
ijtc-429	45	10	for	for	ADP
ijtc-429	45	11	both	both	PRON
ijtc-429	45	12	individual	individual	ADJ
ijtc-429	45	13	taxpayers	taxpayer	NOUN
ijtc-429	45	14	and	and	CCONJ
ijtc-429	45	15	corporate	corporate	ADJ
ijtc-429	45	16	taxpayers	taxpayer	NOUN
ijtc-429	45	17	where	where	SCONJ
ijtc-429	45	18	this	this	DET
ijtc-429	45	19	report	report	NOUN
ijtc-429	45	20	will	will	AUX
ijtc-429	45	21	summarize	summarize	VERB
ijtc-429	45	22	all	all	DET
ijtc-429	45	23	activities	activity	NOUN
ijtc-429	45	24	related	relate	VERB
ijtc-429	45	25	to	to	ADP
ijtc-429	45	26	taxpayer	taxpayer	NOUN
ijtc-429	45	27	's	's	PART
ijtc-429	45	28	taxation	taxation	NOUN
ijtc-429	45	29	during	during	ADP
ijtc-429	45	30	the	the	DET
ijtc-429	45	31	current	current	ADJ
ijtc-429	45	32	tax	tax	NOUN
ijtc-429	45	33	year	year	NOUN
ijtc-429	45	34	.	.	PUNCT
ijtc-429	46	1	this	this	DET
ijtc-429	46	2	annual	annual	ADJ
ijtc-429	46	3	report	report	NOUN
ijtc-429	46	4	has	have	VERB
ijtc-429	46	5	the	the	DET
ijtc-429	46	6	following	follow	VERB
ijtc-429	46	7	functions	function	NOUN
ijtc-429	46	8	(	(	PUNCT
ijtc-429	46	9	rahman	rahman	PROPN
ijtc-429	46	10	et	et	PROPN
ijtc-429	46	11	al	al	PROPN
ijtc-429	46	12	.	.	PROPN
ijtc-429	46	13	,	,	PUNCT
ijtc-429	46	14	2015	2015	NUM
ijtc-429	46	15	):	):	PUNCT
ijtc-429	46	16	1	1	X
ijtc-429	46	17	)	)	PUNCT
ijtc-429	46	18	income	income	NOUN
ijtc-429	46	19	tax	tax	NOUN
ijtc-429	46	20	tax	tax	NOUN
ijtc-429	46	21	payer	payer	NOUN
ijtc-429	46	22	the	the	DET
ijtc-429	46	23	function	function	NOUN
ijtc-429	46	24	of	of	ADP
ijtc-429	46	25	the	the	DET
ijtc-429	46	26	annual	annual	ADJ
ijtc-429	46	27	tax	tax	NOUN
ijtc-429	46	28	report	report	NOUN
ijtc-429	46	29	(	(	PUNCT
ijtc-429	46	30	spt	spt	PROPN
ijtc-429	46	31	)	)	PUNCT
ijtc-429	46	32	for	for	ADP
ijtc-429	46	33	income	income	NOUN
ijtc-429	46	34	taxpayers	taxpayer	NOUN
ijtc-429	46	35	is	be	AUX
ijtc-429	46	36	as	as	ADP
ijtc-429	46	37	a	a	DET
ijtc-429	46	38	suggestion	suggestion	NOUN
ijtc-429	46	39	to	to	PART
ijtc-429	46	40	report	report	VERB
ijtc-429	46	41	and	and	CCONJ
ijtc-429	46	42	account	account	VERB
ijtc-429	46	43	for	for	ADP
ijtc-429	46	44	the	the	DET
ijtc-429	46	45	calculation	calculation	NOUN
ijtc-429	46	46	of	of	ADP
ijtc-429	46	47	the	the	DET
ijtc-429	46	48	actual	actual	ADJ
ijtc-429	46	49	amount	amount	NOUN
ijtc-429	46	50	of	of	ADP
ijtc-429	46	51	tax	tax	NOUN
ijtc-429	46	52	owed	owe	VERB
ijtc-429	46	53	and	and	CCONJ
ijtc-429	46	54	to	to	PART
ijtc-429	46	55	report	report	VERB
ijtc-429	46	56	on	on	ADP
ijtc-429	46	57	:	:	PUNCT
ijtc-429	46	58	a.	a.	NOUN
ijtc-429	46	59	payment	payment	NOUN
ijtc-429	46	60	of	of	ADP
ijtc-429	46	61	tax	tax	NOUN
ijtc-429	46	62	obligations	obligation	NOUN
ijtc-429	46	63	in	in	ADP
ijtc-429	46	64	the	the	DET
ijtc-429	46	65	current	current	ADJ
ijtc-429	46	66	tax	tax	NOUN
ijtc-429	46	67	year	year	NOUN
ijtc-429	46	68	or	or	CCONJ
ijtc-429	46	69	part	part	NOUN
ijtc-429	46	70	thereof	thereof	ADV
ijtc-429	46	71	.	.	PUNCT
ijtc-429	47	1	b.	b.	PROPN
ijtc-429	47	2	income	income	NOUN
ijtc-429	47	3	which	which	PRON
ijtc-429	47	4	is	be	AUX
ijtc-429	47	5	a	a	DET
ijtc-429	47	6	tax	tax	NOUN
ijtc-429	47	7	object	object	NOUN
ijtc-429	47	8	or	or	CCONJ
ijtc-429	47	9	is	be	AUX
ijtc-429	47	10	not	not	PART
ijtc-429	47	11	a	a	DET
ijtc-429	47	12	tax	tax	NOUN
ijtc-429	47	13	object	object	NOUN
ijtc-429	47	14	.	.	PUNCT
ijtc-429	48	1	c.	c.	NOUN
ijtc-429	48	2	assets	asset	NOUN
ijtc-429	48	3	&	&	CCONJ
ijtc-429	48	4	liabilities	liability	NOUN
ijtc-429	48	5	.	.	PUNCT
ijtc-429	49	1	d.	d.	PROPN
ijtc-429	49	2	deposits	deposit	NOUN
ijtc-429	49	3	from	from	ADP
ijtc-429	49	4	withholding	withholding	NOUN
ijtc-429	49	5	/	/	SYM
ijtc-429	49	6	collectors	collector	NOUN
ijtc-429	49	7	for	for	ADP
ijtc-429	49	8	withholding	withhold	VERB
ijtc-429	49	9	or	or	CCONJ
ijtc-429	49	10	collecting	collect	VERB
ijtc-429	49	11	taxes	taxis	NOUN
ijtc-429	49	12	in	in	ADP
ijtc-429	49	13	the	the	DET
ijtc-429	49	14	current	current	ADJ
ijtc-429	49	15	year	year	NOUN
ijtc-429	49	16	2	2	NUM
ijtc-429	49	17	)	)	PUNCT
ijtc-429	49	18	taxable	taxable	ADJ
ijtc-429	49	19	entrepreneur	entrepreneur	NOUN
ijtc-429	49	20	for	for	ADP
ijtc-429	49	21	taxable	taxable	ADJ
ijtc-429	49	22	entrepreneurs	entrepreneur	NOUN
ijtc-429	49	23	,	,	PUNCT
ijtc-429	49	24	the	the	DET
ijtc-429	49	25	function	function	NOUN
ijtc-429	49	26	of	of	ADP
ijtc-429	49	27	the	the	DET
ijtc-429	49	28	spt	spt	PROPN
ijtc-429	49	29	is	be	AUX
ijtc-429	49	30	a	a	DET
ijtc-429	49	31	reporting	reporting	NOUN
ijtc-429	49	32	forum	forum	NOUN
ijtc-429	49	33	for	for	ADP
ijtc-429	49	34	calculating	calculate	VERB
ijtc-429	49	35	vat	vat	NOUN
ijtc-429	49	36	and	and	CCONJ
ijtc-429	49	37	luxury	luxury	NOUN
ijtc-429	49	38	goods	good	NOUN
ijtc-429	49	39	sales	sale	NOUN
ijtc-429	49	40	tax	tax	NOUN
ijtc-429	49	41	payable	payable	NOUN
ijtc-429	49	42	,	,	PUNCT
ijtc-429	49	43	including	include	VERB
ijtc-429	49	44	:	:	PUNCT
ijtc-429	49	45	a.	a.	NOUN
ijtc-429	49	46	crediting	credit	VERB
ijtc-429	49	47	input	input	NOUN
ijtc-429	49	48	tax	tax	NOUN
ijtc-429	49	49	and	and	CCONJ
ijtc-429	49	50	output	output	NOUN
ijtc-429	49	51	tax	tax	NOUN
ijtc-429	49	52	;	;	PUNCT
ijtc-429	49	53	b.	b.	PROPN
ijtc-429	49	54	periodically	periodically	ADV
ijtc-429	49	55	pay	pay	VERB
ijtc-429	49	56	or	or	CCONJ
ijtc-429	49	57	settle	settle	VERB
ijtc-429	49	58	taxes	taxis	NOUN
ijtc-429	49	59	by	by	ADP
ijtc-429	49	60	taxpayer	taxpayer	NOUN
ijtc-429	49	61	3	3	NUM
ijtc-429	49	62	)	)	PUNCT
ijtc-429	49	63	for	for	ADP
ijtc-429	49	64	tax	tax	NOUN
ijtc-429	49	65	withholder	withholder	NOUN
ijtc-429	49	66	or	or	CCONJ
ijtc-429	49	67	collector	collector	NOUN
ijtc-429	49	68	spt	spt	NOUN
ijtc-429	49	69	functions	function	NOUN
ijtc-429	49	70	as	as	ADP
ijtc-429	49	71	a	a	DET
ijtc-429	49	72	means	means	NOUN
ijtc-429	49	73	to	to	PART
ijtc-429	49	74	report	report	VERB
ijtc-429	49	75	and	and	CCONJ
ijtc-429	49	76	account	account	VERB
ijtc-429	49	77	for	for	ADP
ijtc-429	49	78	taxes	taxis	NOUN
ijtc-429	49	79	withheld	withhold	VERB
ijtc-429	49	80	or	or	CCONJ
ijtc-429	49	81	collected	collect	VERB
ijtc-429	49	82	and	and	CCONJ
ijtc-429	49	83	deposited	deposit	VERB
ijtc-429	49	84	.	.	PUNCT
ijtc-429	50	1	electronic	electronic	ADJ
ijtc-429	50	2	filling	filling	NOUN
ijtc-429	50	3	(	(	PUNCT
ijtc-429	50	4	e	e	NOUN
ijtc-429	50	5	-	-	NOUN
ijtc-429	50	6	filing	filing	NOUN
ijtc-429	50	7	)	)	PUNCT
ijtc-429	50	8	is	be	AUX
ijtc-429	50	9	one	one	NUM
ijtc-429	50	10	way	way	NOUN
ijtc-429	50	11	of	of	ADP
ijtc-429	50	12	submitting	submit	VERB
ijtc-429	50	13	annual	annual	ADJ
ijtc-429	50	14	spt	spt	NOUN
ijtc-429	50	15	which	which	PRON
ijtc-429	50	16	is	be	AUX
ijtc-429	50	17	carried	carry	VERB
ijtc-429	50	18	out	out	ADP
ijtc-429	50	19	online	online	ADV
ijtc-429	50	20	in	in	ADP
ijtc-429	50	21	real	real	ADJ
ijtc-429	50	22	time	time	NOUN
ijtc-429	50	23	providing	provide	VERB
ijtc-429	50	24	application	application	NOUN
ijtc-429	50	25	service	service	NOUN
ijtc-429	50	26	provider	provider	NOUN
ijtc-429	50	27	(	(	PUNCT
ijtc-429	50	28	asp	asp	NOUN
ijtc-429	50	29	)	)	PUNCT
ijtc-429	50	30	services	service	NOUN
ijtc-429	50	31	(	(	PUNCT
ijtc-429	50	32	rusli	rusli	NOUN
ijtc-429	50	33	,	,	PUNCT
ijtc-429	50	34	2019	2019	NUM
ijtc-429	50	35	)	)	PUNCT
ijtc-429	50	36	.	.	PUNCT
ijtc-429	51	1	companies	company	NOUN
ijtc-429	51	2	providing	provide	VERB
ijtc-429	51	3	application	application	NOUN
ijtc-429	51	4	services	service	NOUN
ijtc-429	51	5	provide	provide	VERB
ijtc-429	51	6	facilities	facility	NOUN
ijtc-429	51	7	and	and	CCONJ
ijtc-429	51	8	infrastructure	infrastructure	NOUN
ijtc-429	51	9	for	for	ADP
ijtc-429	51	10	taxpayers	taxpayer	NOUN
ijtc-429	51	11	who	who	PRON
ijtc-429	51	12	wish	wish	VERB
ijtc-429	51	13	to	to	PART
ijtc-429	51	14	submit	submit	VERB
ijtc-429	51	15	their	their	PRON
ijtc-429	51	16	tax	tax	NOUN
ijtc-429	51	17	returns	return	NOUN
ijtc-429	51	18	electronically	electronically	ADV
ijtc-429	51	19	(	(	PUNCT
ijtc-429	51	20	batrancea	batrancea	PROPN
ijtc-429	51	21	et	et	PROPN
ijtc-429	51	22	al	al	PROPN
ijtc-429	51	23	.	.	PROPN
ijtc-429	51	24	,	,	PUNCT
ijtc-429	51	25	2019	2019	NUM
ijtc-429	51	26	)	)	PUNCT
ijtc-429	51	27	.	.	PUNCT
ijtc-429	52	1	apart	apart	ADV
ijtc-429	52	2	from	from	ADP
ijtc-429	52	3	being	be	AUX
ijtc-429	52	4	the	the	DET
ijtc-429	52	5	party	party	NOUN
ijtc-429	52	6	that	that	PRON
ijtc-429	52	7	provides	provide	VERB
ijtc-429	52	8	the	the	DET
ijtc-429	52	9	means	mean	NOUN
ijtc-429	52	10	for	for	ADP
ijtc-429	52	11	submitting	submit	VERB
ijtc-429	52	12	electronic	electronic	ADJ
ijtc-429	52	13	tax	tax	NOUN
ijtc-429	52	14	returns	return	NOUN
ijtc-429	52	15	,	,	PUNCT
ijtc-429	52	16	asp	asp	PROPN
ijtc-429	52	17	also	also	ADV
ijtc-429	52	18	functions	function	NOUN
ijtc-429	52	19	as	as	ADP
ijtc-429	52	20	a	a	DET
ijtc-429	52	21	mediating	mediate	VERB
ijtc-429	52	22	institution	institution	NOUN
ijtc-429	52	23	or	or	CCONJ
ijtc-429	52	24	intermediary	intermediary	NOUN
ijtc-429	52	25	that	that	PRON
ijtc-429	52	26	connects	connect	VERB
ijtc-429	52	27	taxpayers	taxpayer	NOUN
ijtc-429	52	28	with	with	ADP
ijtc-429	52	29	tax	tax	NOUN
ijtc-429	52	30	officials	official	NOUN
ijtc-429	52	31	(	(	PUNCT
ijtc-429	52	32	wulandari	wulandari	ADJ
ijtc-429	52	33	,	,	PUNCT
ijtc-429	52	34	2021	2021	NUM
ijtc-429	52	35	)	)	PUNCT
ijtc-429	52	36	.	.	PUNCT
ijtc-429	53	1	in	in	ADP
ijtc-429	53	2	addition	addition	NOUN
ijtc-429	53	3	,	,	PUNCT
ijtc-429	53	4	asp	asp	PROPN
ijtc-429	53	5	can	can	AUX
ijtc-429	53	6	also	also	ADV
ijtc-429	53	7	provide	provide	VERB
ijtc-429	53	8	tax	tax	NOUN
ijtc-429	53	9	information	information	NOUN
ijtc-429	53	10	needed	need	VERB
ijtc-429	53	11	by	by	ADP
ijtc-429	53	12	taxpayers	taxpayer	NOUN
ijtc-429	53	13	through	through	ADP
ijtc-429	53	14	the	the	DET
ijtc-429	53	15	website	website	NOUN
ijtc-429	53	16	that	that	PRON
ijtc-429	53	17	has	have	AUX
ijtc-429	53	18	been	be	AUX
ijtc-429	53	19	provided	provide	VERB
ijtc-429	53	20	(	(	PUNCT
ijtc-429	53	21	supriatiningsih	supriatiningsih	PROPN
ijtc-429	53	22	&	&	CCONJ
ijtc-429	53	23	jamil	jamil	PROPN
ijtc-429	53	24	,	,	PUNCT
ijtc-429	53	25	2021	2021	NUM
ijtc-429	53	26	)	)	PUNCT
ijtc-429	53	27	.	.	PUNCT
ijtc-429	54	1	meanwhile	meanwhile	ADV
ijtc-429	54	2	,	,	PUNCT
ijtc-429	54	3	the	the	DET
ijtc-429	54	4	definition	definition	NOUN
ijtc-429	54	5	of	of	ADP
ijtc-429	54	6	electronic	electronic	ADJ
ijtc-429	54	7	tax	tax	NOUN
ijtc-429	54	8	return	return	NOUN
ijtc-429	54	9	(	(	PUNCT
ijtc-429	54	10	e	e	NOUN
ijtc-429	54	11	-	-	NOUN
ijtc-429	54	12	spt	spt	NOUN
ijtc-429	54	13	)	)	PUNCT
ijtc-429	54	14	according	accord	VERB
ijtc-429	54	15	to	to	ADP
ijtc-429	54	16	chairil	chairil	PROPN
ijtc-429	54	17	anwar	anwar	PROPN
ijtc-429	54	18	pohan	pohan	ADV
ijtc-429	54	19	is	be	AUX
ijtc-429	54	20	"	"	PUNCT
ijtc-429	54	21	taxpayer	taxpayer	NOUN
ijtc-429	54	22	spt	spt	PROPN
ijtc-429	54	23	data	datum	NOUN
ijtc-429	54	24	in	in	ADP
ijtc-429	54	25	electronic	electronic	ADJ
ijtc-429	54	26	form	form	NOUN
ijtc-429	54	27	made	make	VERB
ijtc-429	54	28	by	by	ADP
ijtc-429	54	29	taxpayers	taxpayer	NOUN
ijtc-429	54	30	using	use	VERB
ijtc-429	54	31	the	the	DET
ijtc-429	54	32	e	e	ADJ
ijtc-429	54	33	-	-	ADJ
ijtc-429	54	34	spt	spt	ADJ
ijtc-429	54	35	application	application	NOUN
ijtc-429	54	36	that	that	PRON
ijtc-429	54	37	has	have	AUX
ijtc-429	54	38	been	be	AUX
ijtc-429	54	39	provided	provide	VERB
ijtc-429	54	40	by	by	ADP
ijtc-429	54	41	the	the	DET
ijtc-429	54	42	directorate	directorate	ADJ
ijtc-429	54	43	general	general	NOUN
ijtc-429	54	44	of	of	ADP
ijtc-429	54	45	taxes	taxis	NOUN
ijtc-429	54	46	"	"	PUNCT
ijtc-429	54	47	(	(	PUNCT
ijtc-429	54	48	pohan	pohan	ADP
ijtc-429	54	49	,	,	PUNCT
ijtc-429	54	50	2017	2017	NUM
ijtc-429	54	51	)	)	PUNCT
ijtc-429	54	52	policy	policy	NOUN
ijtc-429	54	53	implementation	implementation	NOUN
ijtc-429	54	54	is	be	AUX
ijtc-429	54	55	an	an	DET
ijtc-429	54	56	activity	activity	NOUN
ijtc-429	54	57	to	to	PART
ijtc-429	54	58	carry	carry	VERB
ijtc-429	54	59	out	out	ADP
ijtc-429	54	60	policies	policy	NOUN
ijtc-429	54	61	,	,	PUNCT
ijtc-429	54	62	fulfill	fulfill	NOUN
ijtc-429	54	63	promises	promise	NOUN
ijtc-429	54	64	as	as	SCONJ
ijtc-429	54	65	stated	state	VERB
ijtc-429	54	66	in	in	ADP
ijtc-429	54	67	policy	policy	NOUN
ijtc-429	54	68	documents	document	NOUN
ijtc-429	54	69	(	(	PUNCT
ijtc-429	54	70	to	to	PART
ijtc-429	54	71	fulfill	fulfill	VERB
ijtc-429	54	72	)	)	PUNCT
ijtc-429	54	73	,	,	PUNCT
ijtc-429	54	74	to	to	PART
ijtc-429	54	75	produce	produce	VERB
ijtc-429	54	76	outputs	output	NOUN
ijtc-429	54	77	as	as	SCONJ
ijtc-429	54	78	stated	state	VERB
ijtc-429	54	79	in	in	ADP
ijtc-429	54	80	policy	policy	NOUN
ijtc-429	54	81	objectives	objective	NOUN
ijtc-429	54	82	,	,	PUNCT
ijtc-429	54	83	and	and	CCONJ
ijtc-429	54	84	to	to	PART
ijtc-429	54	85	complete	complete	VERB
ijtc-429	54	86	the	the	DET
ijtc-429	54	87	mission	mission	NOUN
ijtc-429	54	88	that	that	PRON
ijtc-429	54	89	must	must	AUX
ijtc-429	54	90	be	be	AUX
ijtc-429	54	91	realized	realize	VERB
ijtc-429	54	92	as	as	ADP
ijtc-429	54	93	contained	contain	VERB
ijtc-429	54	94	in	in	ADP
ijtc-429	54	95	the	the	DET
ijtc-429	54	96	policy	policy	NOUN
ijtc-429	54	97	objectives	objective	NOUN
ijtc-429	54	98	(	(	PUNCT
ijtc-429	54	99	handoyo	handoyo	NOUN
ijtc-429	54	100	,	,	PUNCT
ijtc-429	54	101	2012	2012	NUM
ijtc-429	54	102	)	)	PUNCT
ijtc-429	54	103	.	.	PUNCT
ijtc-429	55	1	policy	policy	NOUN
ijtc-429	55	2	implementation	implementation	NOUN
ijtc-429	55	3	according	accord	VERB
ijtc-429	55	4	to	to	ADP
ijtc-429	55	5	van	van	PROPN
ijtc-429	55	6	metter	metter	PROPN
ijtc-429	55	7	and	and	CCONJ
ijtc-429	55	8	van	van	PROPN
ijtc-429	55	9	horn	horn	NOUN
ijtc-429	55	10	is	be	AUX
ijtc-429	55	11	an	an	DET
ijtc-429	55	12	action	action	NOUN
ijtc-429	55	13	taken	take	VERB
ijtc-429	55	14	by	by	ADP
ijtc-429	55	15	the	the	DET
ijtc-429	55	16	government	government	NOUN
ijtc-429	55	17	and	and	CCONJ
ijtc-429	55	18	the	the	DET
ijtc-429	55	19	private	private	ADJ
ijtc-429	55	20	sector	sector	NOUN
ijtc-429	55	21	either	either	CCONJ
ijtc-429	55	22	individually	individually	ADV
ijtc-429	55	23	or	or	CCONJ
ijtc-429	55	24	in	in	ADP
ijtc-429	55	25	groups	group	NOUN
ijtc-429	55	26	intended	intend	VERB
ijtc-429	55	27	to	to	PART
ijtc-429	55	28	achieve	achieve	VERB
ijtc-429	55	29	the	the	DET
ijtc-429	55	30	goals	goal	NOUN
ijtc-429	55	31	of	of	ADP
ijtc-429	55	32	public	public	ADJ
ijtc-429	55	33	policy	policy	NOUN
ijtc-429	55	34	through	through	ADP
ijtc-429	55	35	activities	activity	NOUN
ijtc-429	55	36	involving	involve	VERB
ijtc-429	55	37	various	various	ADJ
ijtc-429	55	38	stakeholders	stakeholder	NOUN
ijtc-429	55	39	.	.	PUNCT
ijtc-429	56	1	policy	policy	NOUN
ijtc-429	56	2	implementation	implementation	NOUN
ijtc-429	56	3	is	be	AUX
ijtc-429	56	4	a	a	DET
ijtc-429	56	5	very	very	ADV
ijtc-429	56	6	complex	complex	ADJ
ijtc-429	56	7	process	process	NOUN
ijtc-429	56	8	because	because	SCONJ
ijtc-429	56	9	it	it	PRON
ijtc-429	56	10	not	not	PART
ijtc-429	56	11	only	only	ADV
ijtc-429	56	12	involves	involve	VERB
ijtc-429	56	13	various	various	ADJ
ijtc-429	56	14	actors	actor	NOUN
ijtc-429	56	15	or	or	CCONJ
ijtc-429	56	16	organizations	organization	NOUN
ijtc-429	56	17	,	,	PUNCT
ijtc-429	56	18	but	but	CCONJ
ijtc-429	56	19	also	also	ADV
ijtc-429	56	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	56	21	analysis	analysis	NOUN
ijtc-429	56	22	of	of	ADP
ijtc-429	56	23	the	the	DET
ijtc-429	56	24	implementation	implementation	NOUN
ijtc-429	56	25	of	of	ADP
ijtc-429	56	26	annual	annual	ADJ
ijtc-429	56	27	tax	tax	NOUN
ijtc-429	56	28	reporting	reporting	NOUN
ijtc-429	56	29	policy	policy	NOUN
ijtc-429	56	30	among	among	ADP
ijtc-429	56	31	personal	personal	ADJ
ijtc-429	56	32	tax	tax	NOUN
ijtc-429	56	33	payer	payer	NOUN
ijtc-429	56	34	in	in	ADP
ijtc-429	56	35	indonesia	indonesia	PROPN
ijtc-429	56	36	harjo	harjo	PROPN
ijtc-429	56	37	and	and	CCONJ
ijtc-429	56	38	salleh	salleh	PROPN
ijtc-429	56	39	95	95	NUM
ijtc-429	56	40	|	|	CCONJ
ijtc-429	56	41	ilomata	ilomata	PROPN
ijtc-429	56	42	international	international	ADJ
ijtc-429	56	43	journal	journal	NOUN
ijtc-429	56	44	of	of	ADP
ijtc-429	56	45	tax	tax	PROPN
ijtc-429	56	46	&	&	CCONJ
ijtc-429	56	47	accounting	accounting	NOUN
ijtc-429	56	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-429	56	49	because	because	SCONJ
ijtc-429	56	50	the	the	DET
ijtc-429	56	51	implementation	implementation	NOUN
ijtc-429	56	52	process	process	NOUN
ijtc-429	56	53	is	be	AUX
ijtc-429	56	54	influenced	influence	VERB
ijtc-429	56	55	by	by	ADP
ijtc-429	56	56	various	various	ADJ
ijtc-429	56	57	variables	variable	NOUN
ijtc-429	56	58	,	,	PUNCT
ijtc-429	56	59	both	both	PRON
ijtc-429	56	60	individual	individual	ADJ
ijtc-429	56	61	variables	variable	NOUN
ijtc-429	56	62	and	and	CCONJ
ijtc-429	56	63	organizational	organizational	ADJ
ijtc-429	56	64	variables	variable	NOUN
ijtc-429	56	65	that	that	PRON
ijtc-429	56	66	interact	interact	VERB
ijtc-429	56	67	with	with	ADP
ijtc-429	56	68	each	each	DET
ijtc-429	56	69	other	other	ADJ
ijtc-429	56	70	.	.	PUNCT
ijtc-429	57	1	van	van	NOUN
ijtc-429	57	2	meter	meter	NOUN
ijtc-429	57	3	and	and	CCONJ
ijtc-429	57	4	van	van	PROPN
ijtc-429	57	5	horn	horn	NOUN
ijtc-429	57	6	explain	explain	VERB
ijtc-429	57	7	that	that	SCONJ
ijtc-429	57	8	there	there	PRON
ijtc-429	57	9	are	be	VERB
ijtc-429	57	10	6	6	NUM
ijtc-429	57	11	(	(	PUNCT
ijtc-429	57	12	six	six	NUM
ijtc-429	57	13	)	)	PUNCT
ijtc-429	57	14	variables	variable	NOUN
ijtc-429	57	15	that	that	PRON
ijtc-429	57	16	affect	affect	VERB
ijtc-429	57	17	implementation	implementation	NOUN
ijtc-429	57	18	performance	performance	NOUN
ijtc-429	57	19	(	(	PUNCT
ijtc-429	57	20	subarsono	subarsono	PROPN
ijtc-429	57	21	,	,	PUNCT
ijtc-429	57	22	2019	2019	NUM
ijtc-429	57	23	)	)	PUNCT
ijtc-429	57	24	,	,	PUNCT
ijtc-429	57	25	namely	namely	ADV
ijtc-429	57	26	:	:	PUNCT
ijtc-429	57	27	1	1	X
ijtc-429	57	28	.	.	PUNCT
ijtc-429	57	29	policy	policy	NOUN
ijtc-429	57	30	standards	standard	NOUN
ijtc-429	57	31	and	and	CCONJ
ijtc-429	57	32	objectives	objective	NOUN
ijtc-429	57	33	standards	standard	NOUN
ijtc-429	57	34	and	and	CCONJ
ijtc-429	57	35	policy	policy	NOUN
ijtc-429	57	36	objectives	objective	NOUN
ijtc-429	57	37	must	must	AUX
ijtc-429	57	38	be	be	AUX
ijtc-429	57	39	clear	clear	ADJ
ijtc-429	57	40	and	and	CCONJ
ijtc-429	57	41	measurable	measurable	ADJ
ijtc-429	57	42	,	,	PUNCT
ijtc-429	57	43	so	so	SCONJ
ijtc-429	57	44	as	as	SCONJ
ijtc-429	57	45	not	not	PART
ijtc-429	57	46	to	to	PART
ijtc-429	57	47	cause	cause	VERB
ijtc-429	57	48	implementation	implementation	NOUN
ijtc-429	57	49	which	which	PRON
ijtc-429	57	50	can	can	AUX
ijtc-429	57	51	lead	lead	VERB
ijtc-429	57	52	to	to	ADP
ijtc-429	57	53	conflicts	conflict	NOUN
ijtc-429	57	54	between	between	ADP
ijtc-429	57	55	implementation	implementation	NOUN
ijtc-429	57	56	agents	agent	NOUN
ijtc-429	57	57	.	.	PUNCT
ijtc-429	58	1	2	2	X
ijtc-429	58	2	.	.	X
ijtc-429	58	3	resource	resource	NOUN
ijtc-429	58	4	policies	policy	NOUN
ijtc-429	58	5	need	need	VERB
ijtc-429	58	6	to	to	PART
ijtc-429	58	7	be	be	AUX
ijtc-429	58	8	supported	support	VERB
ijtc-429	58	9	by	by	ADP
ijtc-429	58	10	resources	resource	NOUN
ijtc-429	58	11	,	,	PUNCT
ijtc-429	58	12	both	both	CCONJ
ijtc-429	58	13	human	human	ADJ
ijtc-429	58	14	and	and	CCONJ
ijtc-429	58	15	non	non	ADJ
ijtc-429	58	16	-	-	ADJ
ijtc-429	58	17	human	human	ADJ
ijtc-429	58	18	resources	resource	NOUN
ijtc-429	58	19	.	.	PUNCT
ijtc-429	59	1	3	3	X
ijtc-429	59	2	.	.	X
ijtc-429	59	3	relationships	relationship	NOUN
ijtc-429	59	4	between	between	ADP
ijtc-429	59	5	organizations	organization	NOUN
ijtc-429	59	6	the	the	DET
ijtc-429	59	7	existence	existence	NOUN
ijtc-429	59	8	of	of	ADP
ijtc-429	59	9	cooperation	cooperation	NOUN
ijtc-429	59	10	with	with	ADP
ijtc-429	59	11	related	related	ADJ
ijtc-429	59	12	institutions	institution	NOUN
ijtc-429	59	13	in	in	ADP
ijtc-429	59	14	carrying	carry	VERB
ijtc-429	59	15	out	out	ADP
ijtc-429	59	16	a	a	DET
ijtc-429	59	17	policy	policy	NOUN
ijtc-429	59	18	will	will	AUX
ijtc-429	59	19	influence	influence	VERB
ijtc-429	59	20	and	and	CCONJ
ijtc-429	59	21	determine	determine	VERB
ijtc-429	59	22	the	the	DET
ijtc-429	59	23	success	success	NOUN
ijtc-429	59	24	of	of	ADP
ijtc-429	59	25	the	the	DET
ijtc-429	59	26	policy	policy	NOUN
ijtc-429	59	27	or	or	CCONJ
ijtc-429	59	28	program	program	NOUN
ijtc-429	59	29	being	be	AUX
ijtc-429	59	30	implemented	implement	VERB
ijtc-429	59	31	.	.	PUNCT
ijtc-429	60	1	4	4	X
ijtc-429	60	2	.	.	X
ijtc-429	60	3	characteristics	characteristic	NOUN
ijtc-429	60	4	of	of	ADP
ijtc-429	60	5	implementing	implement	VERB
ijtc-429	60	6	agents	agent	NOUN
ijtc-429	60	7	it	it	PRON
ijtc-429	60	8	includes	include	VERB
ijtc-429	60	9	the	the	DET
ijtc-429	60	10	bureaucratic	bureaucratic	ADJ
ijtc-429	60	11	structure	structure	NOUN
ijtc-429	60	12	,	,	PUNCT
ijtc-429	60	13	norms	norm	NOUN
ijtc-429	60	14	and	and	CCONJ
ijtc-429	60	15	patterns	pattern	NOUN
ijtc-429	60	16	of	of	ADP
ijtc-429	60	17	relationships	relationship	NOUN
ijtc-429	60	18	that	that	PRON
ijtc-429	60	19	occur	occur	VERB
ijtc-429	60	20	in	in	ADP
ijtc-429	60	21	the	the	DET
ijtc-429	60	22	bureaucracy	bureaucracy	NOUN
ijtc-429	60	23	,	,	PUNCT
ijtc-429	60	24	all	all	PRON
ijtc-429	60	25	of	of	ADP
ijtc-429	60	26	which	which	PRON
ijtc-429	60	27	will	will	AUX
ijtc-429	60	28	affect	affect	VERB
ijtc-429	60	29	the	the	DET
ijtc-429	60	30	implementation	implementation	NOUN
ijtc-429	60	31	of	of	ADP
ijtc-429	60	32	a	a	DET
ijtc-429	60	33	program	program	NOUN
ijtc-429	60	34	.	.	PUNCT
ijtc-429	61	1	5	5	X
ijtc-429	61	2	.	.	X
ijtc-429	61	3	social	social	ADJ
ijtc-429	61	4	,	,	PUNCT
ijtc-429	61	5	political	political	ADJ
ijtc-429	61	6	and	and	CCONJ
ijtc-429	61	7	economic	economic	ADJ
ijtc-429	61	8	conditions	condition	NOUN
ijtc-429	61	9	this	this	DET
ijtc-429	61	10	variable	variable	NOUN
ijtc-429	61	11	consists	consist	VERB
ijtc-429	61	12	of	of	ADP
ijtc-429	61	13	several	several	ADJ
ijtc-429	61	14	aspects	aspect	NOUN
ijtc-429	61	15	originating	originate	VERB
ijtc-429	61	16	from	from	ADP
ijtc-429	61	17	conditions	condition	NOUN
ijtc-429	61	18	in	in	ADP
ijtc-429	61	19	the	the	DET
ijtc-429	61	20	surrounding	surround	VERB
ijtc-429	61	21	environment	environment	NOUN
ijtc-429	61	22	that	that	PRON
ijtc-429	61	23	have	have	VERB
ijtc-429	61	24	the	the	DET
ijtc-429	61	25	potential	potential	NOUN
ijtc-429	61	26	to	to	PART
ijtc-429	61	27	succeed	succeed	VERB
ijtc-429	61	28	in	in	ADP
ijtc-429	61	29	implementing	implement	VERB
ijtc-429	61	30	the	the	DET
ijtc-429	61	31	policies	policy	NOUN
ijtc-429	61	32	implemented	implement	VERB
ijtc-429	61	33	.	.	PUNCT
ijtc-429	62	1	6	6	X
ijtc-429	62	2	.	.	X
ijtc-429	62	3	implementor	implementor	NOUN
ijtc-429	62	4	's	's	PART
ijtc-429	62	5	disposition	disposition	NOUN
ijtc-429	62	6	the	the	DET
ijtc-429	62	7	disposition	disposition	NOUN
ijtc-429	62	8	of	of	ADP
ijtc-429	62	9	this	this	DET
ijtc-429	62	10	implementor	implementor	NOUN
ijtc-429	62	11	includes	include	VERB
ijtc-429	62	12	three	three	NUM
ijtc-429	62	13	important	important	ADJ
ijtc-429	62	14	things	thing	NOUN
ijtc-429	62	15	,	,	PUNCT
ijtc-429	62	16	namely	namely	ADV
ijtc-429	62	17	:	:	PUNCT
ijtc-429	62	18	a.	a.	NOUN
ijtc-429	62	19	the	the	DET
ijtc-429	62	20	willingness	willingness	NOUN
ijtc-429	62	21	and	and	CCONJ
ijtc-429	62	22	speed	speed	NOUN
ijtc-429	62	23	of	of	ADP
ijtc-429	62	24	the	the	DET
ijtc-429	62	25	implementer	implementer	NOUN
ijtc-429	62	26	in	in	ADP
ijtc-429	62	27	responding	respond	VERB
ijtc-429	62	28	to	to	ADP
ijtc-429	62	29	the	the	DET
ijtc-429	62	30	current	current	ADJ
ijtc-429	62	31	policy	policy	NOUN
ijtc-429	62	32	will	will	AUX
ijtc-429	62	33	affect	affect	VERB
ijtc-429	62	34	the	the	DET
ijtc-429	62	35	success	success	NOUN
ijtc-429	62	36	of	of	ADP
ijtc-429	62	37	the	the	DET
ijtc-429	62	38	policy	policy	NOUN
ijtc-429	62	39	itself	itself	PRON
ijtc-429	62	40	;	;	PUNCT
ijtc-429	62	41	b.	b.	PROPN
ijtc-429	62	42	understanding	understanding	NOUN
ijtc-429	62	43	of	of	ADP
ijtc-429	62	44	the	the	DET
ijtc-429	62	45	policy	policy	NOUN
ijtc-429	62	46	also	also	ADV
ijtc-429	62	47	determines	determine	VERB
ijtc-429	62	48	the	the	DET
ijtc-429	62	49	success	success	NOUN
ijtc-429	62	50	of	of	ADP
ijtc-429	62	51	the	the	DET
ijtc-429	62	52	policies	policy	NOUN
ijtc-429	62	53	implemented	implement	VERB
ijtc-429	62	54	c.	c.	PROPN
ijtc-429	62	55	fast	fast	PROPN
ijtc-429	62	56	intervals	interval	NOUN
ijtc-429	62	57	about	about	ADP
ijtc-429	62	58	the	the	DET
ijtc-429	62	59	disposition	disposition	NOUN
ijtc-429	62	60	of	of	ADP
ijtc-429	62	61	the	the	DET
ijtc-429	62	62	implementor	implementor	NOUN
ijtc-429	62	63	,	,	PUNCT
ijtc-429	62	64	affecting	affect	VERB
ijtc-429	62	65	the	the	DET
ijtc-429	62	66	accuracy	accuracy	NOUN
ijtc-429	62	67	and	and	CCONJ
ijtc-429	62	68	success	success	NOUN
ijtc-429	62	69	of	of	ADP
ijtc-429	62	70	a	a	DET
ijtc-429	62	71	policy	policy	NOUN
ijtc-429	62	72	six	six	NUM
ijtc-429	62	73	variables	variable	NOUN
ijtc-429	62	74	are	be	AUX
ijtc-429	62	75	significant	significant	ADJ
ijtc-429	62	76	factors	factor	NOUN
ijtc-429	62	77	and	and	CCONJ
ijtc-429	62	78	influence	influence	NOUN
ijtc-429	62	79	each	each	DET
ijtc-429	62	80	other	other	ADJ
ijtc-429	62	81	and	and	CCONJ
ijtc-429	62	82	must	must	AUX
ijtc-429	62	83	run	run	VERB
ijtc-429	62	84	accumulatively	accumulatively	ADV
ijtc-429	62	85	well	well	ADV
ijtc-429	62	86	so	so	SCONJ
ijtc-429	62	87	that	that	SCONJ
ijtc-429	62	88	the	the	DET
ijtc-429	62	89	performance	performance	NOUN
ijtc-429	62	90	of	of	ADP
ijtc-429	62	91	this	this	DET
ijtc-429	62	92	implementation	implementation	NOUN
ijtc-429	62	93	can	can	AUX
ijtc-429	62	94	be	be	AUX
ijtc-429	62	95	fulfilled	fulfil	VERB
ijtc-429	62	96	properly	properly	ADV
ijtc-429	62	97	.	.	PUNCT
ijtc-429	63	1	richard	richard	PROPN
ijtc-429	63	2	elmore	elmore	PROPN
ijtc-429	63	3	,	,	PUNCT
ijtc-429	63	4	michael	michael	PROPN
ijtc-429	63	5	lipsky	lipsky	PROPN
ijtc-429	63	6	and	and	CCONJ
ijtc-429	63	7	benny	benny	PROPN
ijtc-429	63	8	hjern	hjern	PROPN
ijtc-429	63	9	,	,	PUNCT
ijtc-429	63	10	david	david	PROPN
ijtc-429	63	11	porter	porter	PROPN
ijtc-429	63	12	also	also	ADV
ijtc-429	63	13	produced	produce	VERB
ijtc-429	63	14	an	an	DET
ijtc-429	63	15	implementation	implementation	NOUN
ijtc-429	63	16	model	model	NOUN
ijtc-429	63	17	based	base	VERB
ijtc-429	63	18	on	on	ADP
ijtc-429	63	19	the	the	DET
ijtc-429	63	20	type	type	NOUN
ijtc-429	63	21	of	of	ADP
ijtc-429	63	22	public	public	ADJ
ijtc-429	63	23	policy	policy	NOUN
ijtc-429	63	24	that	that	PRON
ijtc-429	63	25	encourages	encourage	VERB
ijtc-429	63	26	people	people	NOUN
ijtc-429	63	27	to	to	PART
ijtc-429	63	28	do	do	VERB
ijtc-429	63	29	their	their	PRON
ijtc-429	63	30	own	own	ADJ
ijtc-429	63	31	policy	policy	NOUN
ijtc-429	63	32	implementation	implementation	NOUN
ijtc-429	63	33	or	or	CCONJ
ijtc-429	63	34	still	still	ADV
ijtc-429	63	35	involves	involve	VERB
ijtc-429	63	36	government	government	NOUN
ijtc-429	63	37	officials	official	NOUN
ijtc-429	63	38	but	but	CCONJ
ijtc-429	63	39	only	only	ADV
ijtc-429	63	40	at	at	ADP
ijtc-429	63	41	a	a	DET
ijtc-429	63	42	low	low	ADJ
ijtc-429	63	43	level	level	NOUN
ijtc-429	63	44	.	.	PUNCT
ijtc-429	64	1	several	several	ADJ
ijtc-429	64	2	previous	previous	ADJ
ijtc-429	64	3	studies	study	NOUN
ijtc-429	64	4	that	that	PRON
ijtc-429	64	5	are	be	AUX
ijtc-429	64	6	similar	similar	ADJ
ijtc-429	64	7	to	to	ADP
ijtc-429	64	8	this	this	DET
ijtc-429	64	9	research	research	NOUN
ijtc-429	64	10	include	include	VERB
ijtc-429	64	11	anda	anda	PROPN
ijtc-429	64	12	puspitarini	puspitarini	PROPN
ijtc-429	64	13	whose	whose	DET
ijtc-429	64	14	research	research	NOUN
ijtc-429	64	15	entitled	entitle	VERB
ijtc-429	64	16	implementation	implementation	NOUN
ijtc-429	64	17	of	of	ADP
ijtc-429	64	18	the	the	DET
ijtc-429	64	19	e	e	NOUN
ijtc-429	64	20	-	-	ADJ
ijtc-429	64	21	filing	file	VERB
ijtc-429	64	22	system	system	NOUN
ijtc-429	64	23	of	of	ADP
ijtc-429	64	24	the	the	DET
ijtc-429	64	25	annual	annual	ADJ
ijtc-429	64	26	pph	pph	PROPN
ijtc-429	64	27	individual	individual	ADJ
ijtc-429	64	28	personal	personal	ADJ
ijtc-429	64	29	tax	tax	NOUN
ijtc-429	64	30	return	return	NOUN
ijtc-429	64	31	at	at	ADP
ijtc-429	64	32	the	the	DET
ijtc-429	64	33	kpp	kpp	PROPN
ijtc-429	64	34	pratama	pratama	NOUN
ijtc-429	64	35	surabaya	surabaya	PROPN
ijtc-429	64	36	pabena	pabena	PROPN
ijtc-429	64	37	cantikan	cantikan	PROPN
ijtc-429	64	38	revealed	reveal	VERB
ijtc-429	64	39	that	that	SCONJ
ijtc-429	64	40	the	the	DET
ijtc-429	64	41	implementation	implementation	NOUN
ijtc-429	64	42	of	of	ADP
ijtc-429	64	43	efiling	efile	VERB
ijtc-429	64	44	at	at	ADP
ijtc-429	64	45	the	the	DET
ijtc-429	64	46	kpp	kpp	PROPN
ijtc-429	64	47	pratama	pratama	NOUN
ijtc-429	64	48	surabaya	surabaya	PROPN
ijtc-429	64	49	pabean	pabean	PROPN
ijtc-429	64	50	cantikan	cantikan	PROPN
ijtc-429	64	51	was	be	AUX
ijtc-429	64	52	not	not	PART
ijtc-429	64	53	effective	effective	ADJ
ijtc-429	64	54	enough	enough	ADV
ijtc-429	64	55	,	,	PUNCT
ijtc-429	64	56	the	the	DET
ijtc-429	64	57	implementation	implementation	NOUN
ijtc-429	64	58	of	of	ADP
ijtc-429	64	59	e	e	NOUN
ijtc-429	64	60	-	-	NOUN
ijtc-429	64	61	filing	filing	NOUN
ijtc-429	64	62	was	be	AUX
ijtc-429	64	63	not	not	PART
ijtc-429	64	64	effective	effective	ADJ
ijtc-429	64	65	enough	enough	ADV
ijtc-429	64	66	.	.	PUNCT
ijtc-429	65	1	-filing	-filing	NOUN
ijtc-429	65	2	has	have	AUX
ijtc-429	65	3	also	also	ADV
ijtc-429	65	4	not	not	PART
ijtc-429	65	5	gone	go	VERB
ijtc-429	65	6	well	well	ADV
ijtc-429	65	7	and	and	CCONJ
ijtc-429	65	8	the	the	DET
ijtc-429	65	9	expected	expect	VERB
ijtc-429	65	10	intensity	intensity	NOUN
ijtc-429	65	11	has	have	AUX
ijtc-429	65	12	not	not	PART
ijtc-429	65	13	been	be	AUX
ijtc-429	65	14	maximized	maximize	VERB
ijtc-429	65	15	due	due	ADP
ijtc-429	65	16	to	to	ADP
ijtc-429	65	17	technical	technical	ADJ
ijtc-429	65	18	and	and	CCONJ
ijtc-429	65	19	non	non	ADJ
ijtc-429	65	20	-	-	ADJ
ijtc-429	65	21	technical	technical	ADJ
ijtc-429	65	22	constraints	constraint	NOUN
ijtc-429	65	23	.	.	PUNCT
ijtc-429	66	1	another	another	DET
ijtc-429	66	2	factor	factor	NOUN
ijtc-429	66	3	is	be	AUX
ijtc-429	66	4	that	that	SCONJ
ijtc-429	66	5	many	many	ADJ
ijtc-429	66	6	taxpayers	taxpayer	NOUN
ijtc-429	66	7	do	do	AUX
ijtc-429	66	8	not	not	PART
ijtc-429	66	9	know	know	VERB
ijtc-429	66	10	and	and	CCONJ
ijtc-429	66	11	know	know	VERB
ijtc-429	66	12	the	the	DET
ijtc-429	66	13	e	e	NOUN
ijtc-429	66	14	-	-	ADJ
ijtc-429	66	15	filing	filing	NOUN
ijtc-429	66	16	procedure	procedure	NOUN
ijtc-429	66	17	.	.	PUNCT
ijtc-429	67	1	the	the	DET
ijtc-429	67	2	application	application	NOUN
ijtc-429	67	3	of	of	ADP
ijtc-429	67	4	e	e	NOUN
ijtc-429	67	5	-	-	NOUN
ijtc-429	67	6	filing	filing	NOUN
ijtc-429	67	7	for	for	ADP
ijtc-429	67	8	the	the	DET
ijtc-429	67	9	annual	annual	ADJ
ijtc-429	67	10	personal	personal	ADJ
ijtc-429	67	11	income	income	NOUN
ijtc-429	67	12	tax	tax	NOUN
ijtc-429	67	13	return	return	NOUN
ijtc-429	67	14	will	will	AUX
ijtc-429	67	15	be	be	AUX
ijtc-429	67	16	maximized	maximize	VERB
ijtc-429	67	17	if	if	SCONJ
ijtc-429	67	18	the	the	DET
ijtc-429	67	19	kpp	kpp	PROPN
ijtc-429	67	20	pratama	pratama	NOUN
ijtc-429	67	21	surabaya	surabaya	PROPN
ijtc-429	67	22	pabean	pabean	PROPN
ijtc-429	67	23	cantikan	cantikan	PROPN
ijtc-429	67	24	provides	provide	VERB
ijtc-429	67	25	repairs	repair	NOUN
ijtc-429	67	26	and	and	CCONJ
ijtc-429	67	27	improvements	improvement	NOUN
ijtc-429	67	28	to	to	ADP
ijtc-429	67	29	services	service	NOUN
ijtc-429	67	30	and	and	CCONJ
ijtc-429	67	31	facilities	facility	NOUN
ijtc-429	67	32	to	to	ADP
ijtc-429	67	33	taxpayers	taxpayer	NOUN
ijtc-429	67	34	(	(	PUNCT
ijtc-429	67	35	puspitarini	puspitarini	PROPN
ijtc-429	67	36	,	,	PUNCT
ijtc-429	67	37	2016	2016	NUM
ijtc-429	67	38	)	)	PUNCT
ijtc-429	67	39	.	.	PUNCT
ijtc-429	68	1	janika	janika	PROPN
ijtc-429	68	2	and	and	CCONJ
ijtc-429	68	3	friends	friend	NOUN
ijtc-429	68	4	also	also	ADV
ijtc-429	68	5	conducted	conduct	VERB
ijtc-429	68	6	research	research	NOUN
ijtc-429	68	7	on	on	ADP
ijtc-429	68	8	the	the	DET
ijtc-429	68	9	implementation	implementation	NOUN
ijtc-429	68	10	of	of	ADP
ijtc-429	68	11	electronic	electronic	ADJ
ijtc-429	68	12	spt	spt	NOUN
ijtc-429	68	13	reporting	reporting	NOUN
ijtc-429	68	14	in	in	ADP
ijtc-429	68	15	the	the	DET
ijtc-429	68	16	bintan	bintan	PROPN
ijtc-429	68	17	area	area	NOUN
ijtc-429	68	18	in	in	ADP
ijtc-429	68	19	2019	2019	NUM
ijtc-429	68	20	with	with	ADP
ijtc-429	68	21	the	the	DET
ijtc-429	68	22	title	title	NOUN
ijtc-429	68	23	analysis	analysis	NOUN
ijtc-429	68	24	of	of	ADP
ijtc-429	68	25	tax	tax	NOUN
ijtc-429	68	26	policy	policy	NOUN
ijtc-429	68	27	implementation	implementation	NOUN
ijtc-429	68	28	regarding	regard	VERB
ijtc-429	68	29	annual	annual	ADJ
ijtc-429	68	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	68	31	analysis	analysis	NOUN
ijtc-429	68	32	of	of	ADP
ijtc-429	68	33	the	the	DET
ijtc-429	68	34	implementation	implementation	NOUN
ijtc-429	68	35	of	of	ADP
ijtc-429	68	36	annual	annual	ADJ
ijtc-429	68	37	tax	tax	NOUN
ijtc-429	68	38	reporting	reporting	NOUN
ijtc-429	68	39	policy	policy	NOUN
ijtc-429	68	40	among	among	ADP
ijtc-429	68	41	personal	personal	ADJ
ijtc-429	68	42	tax	tax	NOUN
ijtc-429	68	43	payer	payer	NOUN
ijtc-429	68	44	in	in	ADP
ijtc-429	68	45	indonesia	indonesia	PROPN
ijtc-429	68	46	harjo	harjo	PROPN
ijtc-429	68	47	and	and	CCONJ
ijtc-429	68	48	salleh	salleh	PROPN
ijtc-429	68	49	96	96	NUM
ijtc-429	69	1	|	|	CCONJ
ijtc-429	69	2	ilomata	ilomata	PROPN
ijtc-429	69	3	international	international	ADJ
ijtc-429	69	4	journal	journal	NOUN
ijtc-429	69	5	of	of	ADP
ijtc-429	69	6	tax	tax	PROPN
ijtc-429	69	7	&	&	CCONJ
ijtc-429	69	8	accounting	account	VERB
ijtc-429	69	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-429	69	10	electronic	electronic	ADJ
ijtc-429	69	11	notification	notification	NOUN
ijtc-429	69	12	letters	letter	NOUN
ijtc-429	69	13	(	(	PUNCT
ijtc-429	69	14	e	e	NOUN
ijtc-429	69	15	-	-	NOUN
ijtc-429	69	16	spt	spt	NOUN
ijtc-429	69	17	)	)	PUNCT
ijtc-429	69	18	at	at	ADP
ijtc-429	69	19	the	the	DET
ijtc-429	69	20	bintan	bintan	PROPN
ijtc-429	69	21	pratama	pratama	NOUN
ijtc-429	69	22	tax	tax	NOUN
ijtc-429	69	23	service	service	NOUN
ijtc-429	69	24	office	office	NOUN
ijtc-429	69	25	with	with	ADP
ijtc-429	69	26	research	research	NOUN
ijtc-429	69	27	results	result	NOUN
ijtc-429	69	28	in	in	ADP
ijtc-429	69	29	the	the	DET
ijtc-429	69	30	process	process	NOUN
ijtc-429	69	31	of	of	ADP
ijtc-429	69	32	implementing	implement	VERB
ijtc-429	69	33	tax	tax	NOUN
ijtc-429	69	34	policies	policy	NOUN
ijtc-429	69	35	regarding	regard	VERB
ijtc-429	69	36	the	the	DET
ijtc-429	69	37	annual	annual	ADJ
ijtc-429	69	38	electronic	electronic	ADJ
ijtc-429	69	39	notification	notification	NOUN
ijtc-429	69	40	letter	letter	NOUN
ijtc-429	69	41	(	(	PUNCT
ijtc-429	69	42	e	e	NOUN
ijtc-429	69	43	-	-	NOUN
ijtc-429	69	44	spt	spt	NOUN
ijtc-429	69	45	)	)	PUNCT
ijtc-429	69	46	at	at	ADP
ijtc-429	69	47	the	the	DET
ijtc-429	69	48	bintan	bintan	PROPN
ijtc-429	69	49	pratama	pratama	NOUN
ijtc-429	69	50	tax	tax	NOUN
ijtc-429	69	51	service	service	NOUN
ijtc-429	69	52	office	office	NOUN
ijtc-429	69	53	,	,	PUNCT
ijtc-429	69	54	it	it	PRON
ijtc-429	69	55	has	have	AUX
ijtc-429	69	56	been	be	AUX
ijtc-429	69	57	running	run	VERB
ijtc-429	69	58	as	as	ADV
ijtc-429	69	59	expected	expect	VERB
ijtc-429	69	60	,	,	PUNCT
ijtc-429	69	61	but	but	CCONJ
ijtc-429	69	62	researchers	researcher	NOUN
ijtc-429	69	63	find	find	VERB
ijtc-429	69	64	that	that	SCONJ
ijtc-429	69	65	there	there	PRON
ijtc-429	69	66	are	be	VERB
ijtc-429	69	67	still	still	ADV
ijtc-429	69	68	taxpayers	taxpayer	NOUN
ijtc-429	69	69	who	who	PRON
ijtc-429	69	70	do	do	AUX
ijtc-429	69	71	not	not	PART
ijtc-429	69	72	understand	understand	VERB
ijtc-429	69	73	the	the	DET
ijtc-429	69	74	procedure	procedure	NOUN
ijtc-429	69	75	for	for	ADP
ijtc-429	69	76	filling	fill	VERB
ijtc-429	69	77	out	out	ADP
ijtc-429	69	78	this	this	DET
ijtc-429	69	79	electronic	electronic	ADJ
ijtc-429	69	80	notification	notification	NOUN
ijtc-429	69	81	letter	letter	NOUN
ijtc-429	69	82	(	(	PUNCT
ijtc-429	69	83	janika	janika	PROPN
ijtc-429	69	84	et	et	PROPN
ijtc-429	69	85	al	al	PROPN
ijtc-429	69	86	.	.	PROPN
ijtc-429	69	87	,	,	PUNCT
ijtc-429	69	88	2019	2019	NUM
ijtc-429	69	89	)	)	PUNCT
ijtc-429	69	90	.	.	PUNCT
ijtc-429	70	1	khalishaheti	khalishaheti	PROPN
ijtc-429	70	2	and	and	CCONJ
ijtc-429	70	3	aldilla	aldilla	PROPN
ijtc-429	70	4	gadis	gadis	PROPN
ijtc-429	70	5	in	in	ADP
ijtc-429	70	6	2017	2017	NUM
ijtc-429	70	7	also	also	ADV
ijtc-429	70	8	researched	research	VERB
ijtc-429	70	9	electronic	electronic	ADJ
ijtc-429	70	10	spt	spt	NOUN
ijtc-429	70	11	reporting	reporting	NOUN
ijtc-429	70	12	in	in	ADP
ijtc-429	70	13	klaten	klaten	PROPN
ijtc-429	70	14	regency	regency	PROPN
ijtc-429	70	15	with	with	ADP
ijtc-429	70	16	the	the	DET
ijtc-429	70	17	title	title	NOUN
ijtc-429	70	18	electronic	electronic	ADJ
ijtc-429	70	19	annual	annual	ADJ
ijtc-429	70	20	tax	tax	NOUN
ijtc-429	70	21	return	return	NOUN
ijtc-429	70	22	(	(	PUNCT
ijtc-429	70	23	spt	spt	NOUN
ijtc-429	70	24	)	)	PUNCT
ijtc-429	70	25	reporting	report	VERB
ijtc-429	70	26	implementation	implementation	NOUN
ijtc-429	70	27	(	(	PUNCT
ijtc-429	70	28	study	study	NOUN
ijtc-429	70	29	on	on	ADP
ijtc-429	70	30	e	e	NOUN
ijtc-429	70	31	-	-	NOUN
ijtc-429	70	32	filing	filing	NOUN
ijtc-429	70	33	programs	program	NOUN
ijtc-429	70	34	at	at	ADP
ijtc-429	70	35	the	the	DET
ijtc-429	70	36	klaten	klaten	NOUN
ijtc-429	70	37	pratama	pratama	NOUN
ijtc-429	70	38	tax	tax	NOUN
ijtc-429	70	39	service	service	NOUN
ijtc-429	70	40	office	office	NOUN
ijtc-429	70	41	)	)	PUNCT
ijtc-429	70	42	where	where	SCONJ
ijtc-429	70	43	the	the	DET
ijtc-429	70	44	results	result	NOUN
ijtc-429	70	45	of	of	ADP
ijtc-429	70	46	their	their	PRON
ijtc-429	70	47	research	research	NOUN
ijtc-429	70	48	show	show	VERB
ijtc-429	70	49	that	that	SCONJ
ijtc-429	70	50	implementation	implementation	NOUN
ijtc-429	70	51	e	e	NOUN
ijtc-429	70	52	-	-	NOUN
ijtc-429	70	53	filing	filing	NOUN
ijtc-429	70	54	at	at	ADP
ijtc-429	70	55	the	the	DET
ijtc-429	70	56	klaten	klaten	NOUN
ijtc-429	70	57	pratama	pratama	NOUN
ijtc-429	70	58	tax	tax	NOUN
ijtc-429	70	59	service	service	NOUN
ijtc-429	70	60	office	office	NOUN
ijtc-429	70	61	has	have	AUX
ijtc-429	70	62	been	be	AUX
ijtc-429	70	63	running	run	VERB
ijtc-429	70	64	well	well	ADV
ijtc-429	70	65	,	,	PUNCT
ijtc-429	70	66	as	as	SCONJ
ijtc-429	70	67	evidenced	evidence	VERB
ijtc-429	70	68	by	by	ADP
ijtc-429	70	69	the	the	DET
ijtc-429	70	70	increase	increase	NOUN
ijtc-429	70	71	in	in	ADP
ijtc-429	70	72	individual	individual	ADJ
ijtc-429	70	73	taxpayers	taxpayer	NOUN
ijtc-429	70	74	using	use	VERB
ijtc-429	70	75	e	e	NOUN
ijtc-429	70	76	-	-	NOUN
ijtc-429	70	77	filing	filing	NOUN
ijtc-429	70	78	and	and	CCONJ
ijtc-429	70	79	the	the	DET
ijtc-429	70	80	preparation	preparation	NOUN
ijtc-429	70	81	steps	step	NOUN
ijtc-429	70	82	taken	take	VERB
ijtc-429	70	83	before	before	ADP
ijtc-429	70	84	implementation	implementation	NOUN
ijtc-429	70	85	(	(	PUNCT
ijtc-429	70	86	khalishaheti	khalishaheti	NOUN
ijtc-429	70	87	,	,	PUNCT
ijtc-429	70	88	2017	2017	NUM
ijtc-429	70	89	)	)	PUNCT
ijtc-429	70	90	.	.	PUNCT
ijtc-429	71	1	herawati	herawati	PROPN
ijtc-429	71	2	,	,	PUNCT
ijtc-429	71	3	tabroni	tabroni	NOUN
ijtc-429	71	4	and	and	CCONJ
ijtc-429	71	5	lusiana	lusiana	NOUN
ijtc-429	71	6	conducted	conduct	VERB
ijtc-429	71	7	research	research	NOUN
ijtc-429	71	8	on	on	ADP
ijtc-429	71	9	the	the	DET
ijtc-429	71	10	effectiveness	effectiveness	NOUN
ijtc-429	71	11	of	of	ADP
ijtc-429	71	12	tax	tax	NOUN
ijtc-429	71	13	regulations	regulation	NOUN
ijtc-429	71	14	,	,	PUNCT
ijtc-429	71	15	dissemination	dissemination	NOUN
ijtc-429	71	16	of	of	ADP
ijtc-429	71	17	taxpayer	taxpayer	NOUN
ijtc-429	71	18	understanding	understanding	NOUN
ijtc-429	71	19	and	and	CCONJ
ijtc-429	71	20	compliance	compliance	NOUN
ijtc-429	71	21	strategies	strategy	NOUN
ijtc-429	71	22	in	in	ADP
ijtc-429	71	23	implementing	implement	VERB
ijtc-429	71	24	their	their	PRON
ijtc-429	71	25	tax	tax	NOUN
ijtc-429	71	26	obligations	obligation	NOUN
ijtc-429	71	27	in	in	ADP
ijtc-429	71	28	2018	2018	NUM
ijtc-429	71	29	,	,	PUNCT
ijtc-429	71	30	from	from	ADP
ijtc-429	71	31	the	the	DET
ijtc-429	71	32	results	result	NOUN
ijtc-429	71	33	of	of	ADP
ijtc-429	71	34	their	their	PRON
ijtc-429	71	35	research	research	NOUN
ijtc-429	71	36	they	they	PRON
ijtc-429	71	37	suggested	suggest	VERB
ijtc-429	71	38	that	that	SCONJ
ijtc-429	71	39	in	in	ADP
ijtc-429	71	40	order	order	NOUN
ijtc-429	71	41	to	to	PART
ijtc-429	71	42	increase	increase	VERB
ijtc-429	71	43	state	state	NOUN
ijtc-429	71	44	revenue	revenue	NOUN
ijtc-429	71	45	from	from	ADP
ijtc-429	71	46	taxes	taxis	NOUN
ijtc-429	71	47	,	,	PUNCT
ijtc-429	71	48	the	the	DET
ijtc-429	71	49	government	government	NOUN
ijtc-429	71	50	should	should	AUX
ijtc-429	71	51	be	be	AUX
ijtc-429	71	52	active	active	ADJ
ijtc-429	71	53	in	in	ADP
ijtc-429	71	54	making	make	VERB
ijtc-429	71	55	people	people	NOUN
ijtc-429	71	56	aware	aware	ADJ
ijtc-429	71	57	of	of	ADP
ijtc-429	71	58	their	their	PRON
ijtc-429	71	59	obedience	obedience	NOUN
ijtc-429	71	60	in	in	ADP
ijtc-429	71	61	paying	pay	VERB
ijtc-429	71	62	tax	tax	NOUN
ijtc-429	71	63	.	.	PUNCT
ijtc-429	72	1	they	they	PRON
ijtc-429	72	2	also	also	ADV
ijtc-429	72	3	argue	argue	VERB
ijtc-429	72	4	that	that	SCONJ
ijtc-429	72	5	the	the	DET
ijtc-429	72	6	importance	importance	NOUN
ijtc-429	72	7	of	of	ADP
ijtc-429	72	8	socialization	socialization	NOUN
ijtc-429	72	9	of	of	ADP
ijtc-429	72	10	taxation	taxation	NOUN
ijtc-429	72	11	by	by	ADP
ijtc-429	72	12	kpp	kpp	PROPN
ijtc-429	72	13	to	to	ADP
ijtc-429	72	14	taxpayers	taxpayer	NOUN
ijtc-429	72	15	through	through	ADP
ijtc-429	72	16	various	various	ADJ
ijtc-429	72	17	media	medium	NOUN
ijtc-429	72	18	.	.	PUNCT
ijtc-429	73	1	socialization	socialization	NOUN
ijtc-429	73	2	is	be	AUX
ijtc-429	73	3	carried	carry	VERB
ijtc-429	73	4	out	out	ADP
ijtc-429	73	5	not	not	PART
ijtc-429	73	6	only	only	ADV
ijtc-429	73	7	face	face	NOUN
ijtc-429	73	8	-	-	PUNCT
ijtc-429	73	9	to	to	ADP
ijtc-429	73	10	-	-	PUNCT
ijtc-429	73	11	face	face	NOUN
ijtc-429	73	12	,	,	PUNCT
ijtc-429	73	13	but	but	CCONJ
ijtc-429	73	14	also	also	ADV
ijtc-429	73	15	through	through	ADP
ijtc-429	73	16	mass	mass	ADJ
ijtc-429	73	17	media	medium	NOUN
ijtc-429	73	18	according	accord	VERB
ijtc-429	73	19	to	to	ADP
ijtc-429	73	20	current	current	ADJ
ijtc-429	73	21	conditions	condition	NOUN
ijtc-429	73	22	.	.	PUNCT
ijtc-429	74	1	the	the	DET
ijtc-429	74	2	output	output	NOUN
ijtc-429	74	3	of	of	ADP
ijtc-429	74	4	this	this	DET
ijtc-429	74	5	research	research	NOUN
ijtc-429	74	6	is	be	AUX
ijtc-429	74	7	the	the	DET
ijtc-429	74	8	formalization	formalization	NOUN
ijtc-429	74	9	of	of	ADP
ijtc-429	74	10	appropriate	appropriate	ADJ
ijtc-429	74	11	socialization	socialization	NOUN
ijtc-429	74	12	standards	standard	NOUN
ijtc-429	74	13	for	for	ADP
ijtc-429	74	14	kpp	kpp	PROPN
ijtc-429	74	15	in	in	ADP
ijtc-429	74	16	order	order	NOUN
ijtc-429	74	17	to	to	PART
ijtc-429	74	18	increase	increase	VERB
ijtc-429	74	19	awareness	awareness	NOUN
ijtc-429	74	20	of	of	ADP
ijtc-429	74	21	taxpayers	taxpayer	NOUN
ijtc-429	74	22	so	so	SCONJ
ijtc-429	74	23	that	that	SCONJ
ijtc-429	74	24	tax	tax	NOUN
ijtc-429	74	25	revenues	revenue	NOUN
ijtc-429	74	26	automatically	automatically	ADV
ijtc-429	74	27	increase	increase	VERB
ijtc-429	74	28	(	(	PUNCT
ijtc-429	74	29	herawati	herawati	PROPN
ijtc-429	74	30	et	et	PROPN
ijtc-429	74	31	al	al	PROPN
ijtc-429	74	32	.	.	PROPN
ijtc-429	74	33	,	,	PUNCT
ijtc-429	74	34	2018	2018	NUM
ijtc-429	74	35	)	)	PUNCT
ijtc-429	74	36	.	.	PUNCT
ijtc-429	75	1	from	from	ADP
ijtc-429	75	2	some	some	PRON
ijtc-429	75	3	of	of	ADP
ijtc-429	75	4	the	the	DET
ijtc-429	75	5	previous	previous	ADJ
ijtc-429	75	6	studies	study	NOUN
ijtc-429	75	7	above	above	ADV
ijtc-429	75	8	,	,	PUNCT
ijtc-429	75	9	it	it	PRON
ijtc-429	75	10	can	can	AUX
ijtc-429	75	11	be	be	AUX
ijtc-429	75	12	concluded	conclude	VERB
ijtc-429	75	13	that	that	SCONJ
ijtc-429	75	14	the	the	DET
ijtc-429	75	15	implementation	implementation	NOUN
ijtc-429	75	16	of	of	ADP
ijtc-429	75	17	reporting	report	VERB
ijtc-429	75	18	annual	annual	ADJ
ijtc-429	75	19	tax	tax	NOUN
ijtc-429	75	20	returns	return	NOUN
ijtc-429	75	21	for	for	ADP
ijtc-429	75	22	individual	individual	ADJ
ijtc-429	75	23	taxpayers	taxpayer	NOUN
ijtc-429	75	24	has	have	VERB
ijtc-429	75	25	a	a	DET
ijtc-429	75	26	role	role	NOUN
ijtc-429	75	27	,	,	PUNCT
ijtc-429	75	28	and	and	CCONJ
ijtc-429	75	29	plays	play	VERB
ijtc-429	75	30	an	an	DET
ijtc-429	75	31	important	important	ADJ
ijtc-429	75	32	role	role	NOUN
ijtc-429	75	33	in	in	ADP
ijtc-429	75	34	terms	term	NOUN
ijtc-429	75	35	of	of	ADP
ijtc-429	75	36	state	state	NOUN
ijtc-429	75	37	revenue	revenue	NOUN
ijtc-429	75	38	receipts	receipt	NOUN
ijtc-429	75	39	.	.	PUNCT
ijtc-429	76	1	the	the	DET
ijtc-429	76	2	similarity	similarity	NOUN
ijtc-429	76	3	between	between	ADP
ijtc-429	76	4	several	several	ADJ
ijtc-429	76	5	previous	previous	ADJ
ijtc-429	76	6	studies	study	NOUN
ijtc-429	76	7	and	and	CCONJ
ijtc-429	76	8	this	this	DET
ijtc-429	76	9	research	research	NOUN
ijtc-429	76	10	is	be	AUX
ijtc-429	76	11	that	that	SCONJ
ijtc-429	76	12	they	they	PRON
ijtc-429	76	13	both	both	PRON
ijtc-429	76	14	examine	examine	VERB
ijtc-429	76	15	the	the	DET
ijtc-429	76	16	implementation	implementation	NOUN
ijtc-429	76	17	of	of	ADP
ijtc-429	76	18	reporting	report	VERB
ijtc-429	76	19	individual	individual	ADJ
ijtc-429	76	20	taxpayers	taxpayer	NOUN
ijtc-429	76	21	'	'	PART
ijtc-429	76	22	annual	annual	ADJ
ijtc-429	76	23	tax	tax	NOUN
ijtc-429	76	24	returns	return	NOUN
ijtc-429	76	25	in	in	ADP
ijtc-429	76	26	an	an	DET
ijtc-429	76	27	effort	effort	NOUN
ijtc-429	76	28	to	to	PART
ijtc-429	76	29	increase	increase	VERB
ijtc-429	76	30	taxpayer	taxpayer	NOUN
ijtc-429	76	31	compliance	compliance	NOUN
ijtc-429	76	32	.	.	PUNCT
ijtc-429	77	1	what	what	PRON
ijtc-429	77	2	distinguishes	distinguish	VERB
ijtc-429	77	3	this	this	DET
ijtc-429	77	4	research	research	NOUN
ijtc-429	77	5	is	be	AUX
ijtc-429	77	6	the	the	DET
ijtc-429	77	7	location	location	NOUN
ijtc-429	77	8	of	of	ADP
ijtc-429	77	9	the	the	DET
ijtc-429	77	10	research	research	NOUN
ijtc-429	77	11	carried	carry	VERB
ijtc-429	77	12	out	out	ADP
ijtc-429	77	13	at	at	ADP
ijtc-429	77	14	the	the	DET
ijtc-429	77	15	cileungsi	cileungsi	PROPN
ijtc-429	77	16	pratama	pratama	NOUN
ijtc-429	77	17	tax	tax	NOUN
ijtc-429	77	18	service	service	NOUN
ijtc-429	77	19	office	office	NOUN
ijtc-429	77	20	and	and	CCONJ
ijtc-429	77	21	the	the	DET
ijtc-429	77	22	year	year	NOUN
ijtc-429	77	23	of	of	ADP
ijtc-429	77	24	research	research	NOUN
ijtc-429	77	25	.	.	PUNCT
ijtc-429	78	1	method	method	VERB
ijtc-429	78	2	a	a	DET
ijtc-429	78	3	descriptive	descriptive	ADJ
ijtc-429	78	4	qualitative	qualitative	ADJ
ijtc-429	78	5	research	research	NOUN
ijtc-429	78	6	approach	approach	NOUN
ijtc-429	78	7	is	be	AUX
ijtc-429	78	8	used	use	VERB
ijtc-429	78	9	to	to	PART
ijtc-429	78	10	analyze	analyze	VERB
ijtc-429	78	11	the	the	DET
ijtc-429	78	12	problems	problem	NOUN
ijtc-429	78	13	in	in	ADP
ijtc-429	78	14	this	this	DET
ijtc-429	78	15	study	study	NOUN
ijtc-429	78	16	because	because	SCONJ
ijtc-429	78	17	the	the	DET
ijtc-429	78	18	authors	author	NOUN
ijtc-429	78	19	want	want	VERB
ijtc-429	78	20	to	to	PART
ijtc-429	78	21	explore	explore	VERB
ijtc-429	78	22	in	in	ADP
ijtc-429	78	23	detail	detail	NOUN
ijtc-429	78	24	and	and	CCONJ
ijtc-429	78	25	intensively	intensively	ADV
ijtc-429	78	26	the	the	DET
ijtc-429	78	27	policies	policy	NOUN
ijtc-429	78	28	of	of	ADP
ijtc-429	78	29	the	the	DET
ijtc-429	78	30	modern	modern	ADJ
ijtc-429	78	31	tax	tax	NOUN
ijtc-429	78	32	administration	administration	NOUN
ijtc-429	78	33	system	system	NOUN
ijtc-429	78	34	in	in	ADP
ijtc-429	78	35	an	an	DET
ijtc-429	78	36	effort	effort	NOUN
ijtc-429	78	37	to	to	PART
ijtc-429	78	38	improve	improve	VERB
ijtc-429	78	39	taxpayer	taxpayer	NOUN
ijtc-429	78	40	compliance	compliance	NOUN
ijtc-429	78	41	.	.	PUNCT
ijtc-429	79	1	in	in	ADP
ijtc-429	79	2	addition	addition	NOUN
ijtc-429	79	3	,	,	PUNCT
ijtc-429	79	4	another	another	DET
ijtc-429	79	5	reason	reason	NOUN
ijtc-429	79	6	the	the	DET
ijtc-429	79	7	author	author	NOUN
ijtc-429	79	8	chooses	choose	VERB
ijtc-429	79	9	a	a	DET
ijtc-429	79	10	qualitative	qualitative	ADJ
ijtc-429	79	11	approach	approach	NOUN
ijtc-429	79	12	is	be	AUX
ijtc-429	79	13	the	the	DET
ijtc-429	79	14	study	study	NOUN
ijtc-429	79	15	of	of	ADP
ijtc-429	79	16	the	the	DET
ijtc-429	79	17	literature	literature	NOUN
ijtc-429	79	18	in	in	ADP
ijtc-429	79	19	this	this	DET
ijtc-429	79	20	study	study	NOUN
ijtc-429	79	21	and	and	CCONJ
ijtc-429	79	22	the	the	DET
ijtc-429	79	23	pattern	pattern	NOUN
ijtc-429	79	24	of	of	ADP
ijtc-429	79	25	inductive	inductive	ADJ
ijtc-429	79	26	research	research	NOUN
ijtc-429	79	27	thinking	thinking	NOUN
ijtc-429	79	28	.	.	PUNCT
ijtc-429	80	1	this	this	DET
ijtc-429	80	2	research	research	NOUN
ijtc-429	80	3	is	be	AUX
ijtc-429	80	4	not	not	PART
ijtc-429	80	5	to	to	PART
ijtc-429	80	6	test	test	VERB
ijtc-429	80	7	the	the	DET
ijtc-429	80	8	truth	truth	NOUN
ijtc-429	80	9	of	of	ADP
ijtc-429	80	10	a	a	DET
ijtc-429	80	11	theory	theory	NOUN
ijtc-429	80	12	,	,	PUNCT
ijtc-429	80	13	but	but	CCONJ
ijtc-429	80	14	to	to	PART
ijtc-429	80	15	draw	draw	VERB
ijtc-429	80	16	conclusions	conclusion	NOUN
ijtc-429	80	17	about	about	ADP
ijtc-429	80	18	what	what	PRON
ijtc-429	80	19	happened	happen	VERB
ijtc-429	80	20	.	.	PUNCT
ijtc-429	81	1	the	the	DET
ijtc-429	81	2	type	type	NOUN
ijtc-429	81	3	of	of	ADP
ijtc-429	81	4	research	research	NOUN
ijtc-429	81	5	used	use	VERB
ijtc-429	81	6	in	in	ADP
ijtc-429	81	7	this	this	DET
ijtc-429	81	8	research	research	NOUN
ijtc-429	81	9	is	be	AUX
ijtc-429	81	10	descriptive	descriptive	ADJ
ijtc-429	81	11	research	research	NOUN
ijtc-429	81	12	which	which	PRON
ijtc-429	81	13	describes	describe	VERB
ijtc-429	81	14	and	and	CCONJ
ijtc-429	81	15	explains	explain	VERB
ijtc-429	81	16	in	in	ADP
ijtc-429	81	17	detail	detail	NOUN
ijtc-429	81	18	the	the	DET
ijtc-429	81	19	phenomena	phenomenon	NOUN
ijtc-429	81	20	or	or	CCONJ
ijtc-429	81	21	problems	problem	NOUN
ijtc-429	81	22	that	that	PRON
ijtc-429	81	23	exist	exist	VERB
ijtc-429	81	24	in	in	ADP
ijtc-429	81	25	the	the	DET
ijtc-429	81	26	status	status	NOUN
ijtc-429	81	27	of	of	ADP
ijtc-429	81	28	human	human	ADJ
ijtc-429	81	29	groups	group	NOUN
ijtc-429	81	30	,	,	PUNCT
ijtc-429	81	31	objects	object	NOUN
ijtc-429	81	32	,	,	PUNCT
ijtc-429	81	33	conditions	condition	NOUN
ijtc-429	81	34	and	and	CCONJ
ijtc-429	81	35	systems	system	NOUN
ijtc-429	81	36	of	of	ADP
ijtc-429	81	37	thought	thought	NOUN
ijtc-429	81	38	or	or	CCONJ
ijtc-429	81	39	events	event	NOUN
ijtc-429	81	40	in	in	ADP
ijtc-429	81	41	the	the	DET
ijtc-429	81	42	present	present	NOUN
ijtc-429	81	43	.	.	PUNCT
ijtc-429	82	1	this	this	DET
ijtc-429	82	2	type	type	NOUN
ijtc-429	82	3	of	of	ADP
ijtc-429	82	4	research	research	NOUN
ijtc-429	82	5	seeks	seek	VERB
ijtc-429	82	6	to	to	PART
ijtc-429	82	7	explain	explain	VERB
ijtc-429	82	8	certain	certain	ADJ
ijtc-429	82	9	social	social	ADJ
ijtc-429	82	10	phenomena	phenomenon	NOUN
ijtc-429	82	11	.	.	PUNCT
ijtc-429	83	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	83	2	analysis	analysis	NOUN
ijtc-429	83	3	of	of	ADP
ijtc-429	83	4	the	the	DET
ijtc-429	83	5	implementation	implementation	NOUN
ijtc-429	83	6	of	of	ADP
ijtc-429	83	7	annual	annual	ADJ
ijtc-429	83	8	tax	tax	NOUN
ijtc-429	83	9	reporting	reporting	NOUN
ijtc-429	83	10	policy	policy	NOUN
ijtc-429	83	11	among	among	ADP
ijtc-429	83	12	personal	personal	ADJ
ijtc-429	83	13	tax	tax	NOUN
ijtc-429	83	14	payer	payer	NOUN
ijtc-429	83	15	in	in	ADP
ijtc-429	83	16	indonesia	indonesia	PROPN
ijtc-429	83	17	harjo	harjo	PROPN
ijtc-429	83	18	and	and	CCONJ
ijtc-429	83	19	salleh	salleh	PROPN
ijtc-429	83	20	97	97	NUM
ijtc-429	83	21	|	|	ADV
ijtc-429	83	22	ilomata	ilomata	PROPN
ijtc-429	83	23	international	international	ADJ
ijtc-429	83	24	journal	journal	NOUN
ijtc-429	83	25	of	of	ADP
ijtc-429	83	26	tax	tax	PROPN
ijtc-429	83	27	&	&	CCONJ
ijtc-429	83	28	accounting	accounting	PROPN
ijtc-429	83	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-429	83	30	the	the	DET
ijtc-429	83	31	data	data	NOUN
ijtc-429	83	32	collection	collection	NOUN
ijtc-429	83	33	techniques	technique	NOUN
ijtc-429	83	34	used	use	VERB
ijtc-429	83	35	were	be	AUX
ijtc-429	83	36	conducting	conduct	VERB
ijtc-429	83	37	observations	observation	NOUN
ijtc-429	83	38	,	,	PUNCT
ijtc-429	83	39	conducting	conduct	VERB
ijtc-429	83	40	interviews	interview	NOUN
ijtc-429	83	41	with	with	ADP
ijtc-429	83	42	several	several	ADJ
ijtc-429	83	43	informants	informant	NOUN
ijtc-429	83	44	and	and	CCONJ
ijtc-429	83	45	documenting	document	VERB
ijtc-429	83	46	some	some	DET
ijtc-429	83	47	data	datum	NOUN
ijtc-429	83	48	that	that	PRON
ijtc-429	83	49	were	be	AUX
ijtc-429	83	50	considered	consider	VERB
ijtc-429	83	51	important	important	ADJ
ijtc-429	83	52	and	and	CCONJ
ijtc-429	83	53	relevant	relevant	ADJ
ijtc-429	83	54	to	to	ADP
ijtc-429	83	55	this	this	DET
ijtc-429	83	56	research	research	NOUN
ijtc-429	83	57	.	.	PUNCT
ijtc-429	84	1	this	this	DET
ijtc-429	84	2	technique	technique	NOUN
ijtc-429	84	3	is	be	AUX
ijtc-429	84	4	in	in	ADP
ijtc-429	84	5	accordance	accordance	NOUN
ijtc-429	84	6	with	with	ADP
ijtc-429	84	7	what	what	PRON
ijtc-429	84	8	was	be	AUX
ijtc-429	84	9	stated	state	VERB
ijtc-429	84	10	by	by	ADP
ijtc-429	84	11	sugiyono	sugiyono	NOUN
ijtc-429	84	12	that	that	SCONJ
ijtc-429	84	13	"	"	PUNCT
ijtc-429	84	14	data	data	NOUN
ijtc-429	84	15	collection	collection	NOUN
ijtc-429	84	16	methods	method	NOUN
ijtc-429	84	17	are	be	AUX
ijtc-429	84	18	the	the	DET
ijtc-429	84	19	methods	method	NOUN
ijtc-429	84	20	used	use	VERB
ijtc-429	84	21	by	by	ADP
ijtc-429	84	22	researchers	researcher	NOUN
ijtc-429	84	23	to	to	PART
ijtc-429	84	24	collect	collect	VERB
ijtc-429	84	25	data	datum	NOUN
ijtc-429	84	26	.	.	PUNCT
ijtc-429	84	27	"	"	PUNCT
ijtc-429	85	1	data	datum	NOUN
ijtc-429	85	2	analysis	analysis	NOUN
ijtc-429	85	3	technique	technique	NOUN
ijtc-429	85	4	is	be	AUX
ijtc-429	85	5	an	an	DET
ijtc-429	85	6	activity	activity	NOUN
ijtc-429	85	7	that	that	PRON
ijtc-429	85	8	begins	begin	VERB
ijtc-429	85	9	with	with	ADP
ijtc-429	85	10	collecting	collect	VERB
ijtc-429	85	11	data	datum	NOUN
ijtc-429	85	12	,	,	PUNCT
ijtc-429	85	13	then	then	ADV
ijtc-429	85	14	choosing	choose	VERB
ijtc-429	85	15	the	the	DET
ijtc-429	85	16	validity	validity	NOUN
ijtc-429	85	17	of	of	ADP
ijtc-429	85	18	the	the	DET
ijtc-429	85	19	data	datum	NOUN
ijtc-429	85	20	that	that	PRON
ijtc-429	85	21	has	have	AUX
ijtc-429	85	22	been	be	AUX
ijtc-429	85	23	collected	collect	VERB
ijtc-429	85	24	,	,	PUNCT
ijtc-429	85	25	choosing	choose	VERB
ijtc-429	85	26	a	a	DET
ijtc-429	85	27	particular	particular	ADJ
ijtc-429	85	28	coding	coding	NOUN
ijtc-429	85	29	with	with	ADP
ijtc-429	85	30	the	the	DET
ijtc-429	85	31	aim	aim	NOUN
ijtc-429	85	32	of	of	ADP
ijtc-429	85	33	being	be	AUX
ijtc-429	85	34	effective	effective	ADJ
ijtc-429	85	35	in	in	ADP
ijtc-429	85	36	conducting	conduct	VERB
ijtc-429	85	37	research	research	NOUN
ijtc-429	85	38	and	and	CCONJ
ijtc-429	85	39	drawing	draw	VERB
ijtc-429	85	40	a	a	DET
ijtc-429	85	41	decision	decision	NOUN
ijtc-429	85	42	to	to	PART
ijtc-429	85	43	do	do	AUX
ijtc-429	85	44	research	research	NOUN
ijtc-429	85	45	(	(	PUNCT
ijtc-429	85	46	moleong	moleong	NOUN
ijtc-429	85	47	,	,	PUNCT
ijtc-429	85	48	2018	2018	NUM
ijtc-429	85	49	)	)	PUNCT
ijtc-429	85	50	.	.	PUNCT
ijtc-429	86	1	in	in	ADP
ijtc-429	86	2	carrying	carry	VERB
ijtc-429	86	3	out	out	ADP
ijtc-429	86	4	data	datum	NOUN
ijtc-429	86	5	analysis	analysis	NOUN
ijtc-429	86	6	techniques	technique	NOUN
ijtc-429	86	7	,	,	PUNCT
ijtc-429	86	8	the	the	DET
ijtc-429	86	9	authors	author	NOUN
ijtc-429	86	10	use	use	VERB
ijtc-429	86	11	the	the	DET
ijtc-429	86	12	techniques	technique	NOUN
ijtc-429	86	13	proposed	propose	VERB
ijtc-429	86	14	by	by	ADP
ijtc-429	86	15	miles	mile	NOUN
ijtc-429	86	16	&	&	CCONJ
ijtc-429	86	17	huberman	huberman	NOUN
ijtc-429	86	18	,	,	PUNCT
ijtc-429	86	19	namely	namely	ADV
ijtc-429	86	20	through	through	ADP
ijtc-429	86	21	the	the	DET
ijtc-429	86	22	stages	stage	NOUN
ijtc-429	86	23	of	of	ADP
ijtc-429	86	24	data	datum	NOUN
ijtc-429	86	25	reduction	reduction	NOUN
ijtc-429	86	26	,	,	PUNCT
ijtc-429	86	27	displaying	display	VERB
ijtc-429	86	28	data	datum	NOUN
ijtc-429	86	29	and	and	CCONJ
ijtc-429	86	30	drawing	draw	VERB
ijtc-429	86	31	conclusions	conclusion	NOUN
ijtc-429	86	32	(	(	PUNCT
ijtc-429	86	33	sugiyono	sugiyono	NOUN
ijtc-429	86	34	,	,	PUNCT
ijtc-429	86	35	2019	2019	NUM
ijtc-429	86	36	)	)	PUNCT
ijtc-429	86	37	.	.	PUNCT
ijtc-429	87	1	the	the	DET
ijtc-429	87	2	data	data	NOUN
ijtc-429	87	3	reduction	reduction	NOUN
ijtc-429	87	4	stage	stage	NOUN
ijtc-429	87	5	is	be	AUX
ijtc-429	87	6	sorting	sort	VERB
ijtc-429	87	7	and	and	CCONJ
ijtc-429	87	8	selecting	select	VERB
ijtc-429	87	9	the	the	DET
ijtc-429	87	10	collected	collect	VERB
ijtc-429	87	11	data	datum	NOUN
ijtc-429	87	12	with	with	ADP
ijtc-429	87	13	the	the	DET
ijtc-429	87	14	aim	aim	NOUN
ijtc-429	87	15	that	that	SCONJ
ijtc-429	87	16	the	the	DET
ijtc-429	87	17	author	author	NOUN
ijtc-429	87	18	will	will	AUX
ijtc-429	87	19	choose	choose	VERB
ijtc-429	87	20	valid	valid	ADJ
ijtc-429	87	21	and	and	CCONJ
ijtc-429	87	22	relevant	relevant	ADJ
ijtc-429	87	23	data	datum	NOUN
ijtc-429	87	24	to	to	ADP
ijtc-429	87	25	the	the	DET
ijtc-429	87	26	research	research	NOUN
ijtc-429	87	27	to	to	PART
ijtc-429	87	28	be	be	AUX
ijtc-429	87	29	carried	carry	VERB
ijtc-429	87	30	out	out	ADP
ijtc-429	87	31	,	,	PUNCT
ijtc-429	87	32	so	so	ADV
ijtc-429	87	33	not	not	PART
ijtc-429	87	34	all	all	DET
ijtc-429	87	35	the	the	DET
ijtc-429	87	36	collected	collect	VERB
ijtc-429	87	37	data	datum	NOUN
ijtc-429	87	38	will	will	AUX
ijtc-429	87	39	be	be	AUX
ijtc-429	87	40	used	use	VERB
ijtc-429	87	41	as	as	ADP
ijtc-429	87	42	research	research	NOUN
ijtc-429	87	43	data	datum	NOUN
ijtc-429	87	44	.	.	PUNCT
ijtc-429	88	1	the	the	DET
ijtc-429	88	2	next	next	ADJ
ijtc-429	88	3	stage	stage	NOUN
ijtc-429	88	4	is	be	AUX
ijtc-429	88	5	to	to	PART
ijtc-429	88	6	display	display	VERB
ijtc-429	88	7	the	the	DET
ijtc-429	88	8	data	datum	NOUN
ijtc-429	88	9	in	in	ADP
ijtc-429	88	10	this	this	DET
ijtc-429	88	11	case	case	NOUN
ijtc-429	88	12	the	the	DET
ijtc-429	88	13	author	author	NOUN
ijtc-429	88	14	uses	use	VERB
ijtc-429	88	15	verbatim	verbatim	ADJ
ijtc-429	88	16	coding	code	VERB
ijtc-429	88	17	to	to	PART
ijtc-429	88	18	facilitate	facilitate	VERB
ijtc-429	88	19	data	datum	NOUN
ijtc-429	88	20	analysis	analysis	NOUN
ijtc-429	88	21	and	and	CCONJ
ijtc-429	88	22	the	the	DET
ijtc-429	88	23	last	last	ADJ
ijtc-429	88	24	stage	stage	NOUN
ijtc-429	88	25	is	be	AUX
ijtc-429	88	26	to	to	PART
ijtc-429	88	27	draw	draw	VERB
ijtc-429	88	28	conclusions	conclusion	NOUN
ijtc-429	88	29	based	base	VERB
ijtc-429	88	30	on	on	ADP
ijtc-429	88	31	the	the	DET
ijtc-429	88	32	analysis	analysis	NOUN
ijtc-429	88	33	carried	carry	VERB
ijtc-429	88	34	out	out	ADP
ijtc-429	88	35	.	.	PUNCT
ijtc-429	89	1	in	in	ADP
ijtc-429	89	2	conducting	conduct	VERB
ijtc-429	89	3	interviews	interview	NOUN
ijtc-429	89	4	,	,	PUNCT
ijtc-429	89	5	the	the	DET
ijtc-429	89	6	writer	writer	NOUN
ijtc-429	89	7	chose	choose	VERB
ijtc-429	89	8	several	several	ADJ
ijtc-429	89	9	informants	informant	NOUN
ijtc-429	89	10	with	with	ADP
ijtc-429	89	11	the	the	DET
ijtc-429	89	12	criteria	criterion	NOUN
ijtc-429	89	13	that	that	SCONJ
ijtc-429	89	14	the	the	DET
ijtc-429	89	15	informants	informant	NOUN
ijtc-429	89	16	knew	know	VERB
ijtc-429	89	17	and	and	CCONJ
ijtc-429	89	18	understood	understand	VERB
ijtc-429	89	19	about	about	ADP
ijtc-429	89	20	the	the	DET
ijtc-429	89	21	problems	problem	NOUN
ijtc-429	89	22	to	to	PART
ijtc-429	89	23	be	be	AUX
ijtc-429	89	24	analyzed	analyze	VERB
ijtc-429	89	25	,	,	PUNCT
ijtc-429	89	26	also	also	ADV
ijtc-429	89	27	the	the	DET
ijtc-429	89	28	informants	informant	NOUN
ijtc-429	89	29	were	be	AUX
ijtc-429	89	30	needed	need	VERB
ijtc-429	89	31	to	to	PART
ijtc-429	89	32	explore	explore	VERB
ijtc-429	89	33	the	the	DET
ijtc-429	89	34	information	information	NOUN
ijtc-429	89	35	that	that	PRON
ijtc-429	89	36	became	become	VERB
ijtc-429	89	37	the	the	DET
ijtc-429	89	38	basis	basis	NOUN
ijtc-429	89	39	and	and	CCONJ
ijtc-429	89	40	the	the	DET
ijtc-429	89	41	theoretical	theoretical	ADJ
ijtc-429	89	42	design	design	NOUN
ijtc-429	89	43	that	that	PRON
ijtc-429	89	44	was	be	AUX
ijtc-429	89	45	built	build	VERB
ijtc-429	89	46	.	.	PUNCT
ijtc-429	90	1	in	in	ADP
ijtc-429	90	2	determining	determine	VERB
ijtc-429	90	3	informants	informant	NOUN
ijtc-429	90	4	in	in	ADP
ijtc-429	90	5	qualitative	qualitative	ADJ
ijtc-429	90	6	research	research	NOUN
ijtc-429	90	7	,	,	PUNCT
ijtc-429	90	8	it	it	PRON
ijtc-429	90	9	is	be	AUX
ijtc-429	90	10	possible	possible	ADJ
ijtc-429	90	11	to	to	PART
ijtc-429	90	12	use	use	VERB
ijtc-429	90	13	three	three	NUM
ijtc-429	90	14	methods	method	NOUN
ijtc-429	90	15	,	,	PUNCT
ijtc-429	90	16	namely	namely	ADV
ijtc-429	90	17	the	the	DET
ijtc-429	90	18	purposive	purposive	ADJ
ijtc-429	90	19	procedure	procedure	NOUN
ijtc-429	90	20	(	(	PUNCT
ijtc-429	90	21	deliberate	deliberate	ADJ
ijtc-429	90	22	)	)	PUNCT
ijtc-429	90	23	,	,	PUNCT
ijtc-429	90	24	the	the	DET
ijtc-429	90	25	quota	quota	NOUN
ijtc-429	90	26	procedure	procedure	NOUN
ijtc-429	90	27	and	and	CCONJ
ijtc-429	90	28	the	the	DET
ijtc-429	90	29	snowball	snowball	ADJ
ijtc-429	90	30	procedure	procedure	NOUN
ijtc-429	90	31	.	.	PUNCT
ijtc-429	91	1	purposive	purposive	ADJ
ijtc-429	91	2	sampling	sampling	NOUN
ijtc-429	91	3	is	be	AUX
ijtc-429	91	4	the	the	DET
ijtc-429	91	5	author	author	NOUN
ijtc-429	91	6	's	's	PART
ijtc-429	91	7	choice	choice	NOUN
ijtc-429	91	8	in	in	ADP
ijtc-429	91	9	selecting	select	VERB
ijtc-429	91	10	informants	informant	NOUN
ijtc-429	91	11	.	.	PUNCT
ijtc-429	92	1	the	the	DET
ijtc-429	92	2	selected	select	VERB
ijtc-429	92	3	informants	informant	NOUN
ijtc-429	92	4	represent	represent	VERB
ijtc-429	92	5	1	1	NUM
ijtc-429	92	6	person	person	NOUN
ijtc-429	92	7	from	from	ADP
ijtc-429	92	8	the	the	DET
ijtc-429	92	9	policy	policy	NOUN
ijtc-429	92	10	maker	maker	NOUN
ijtc-429	92	11	,	,	PUNCT
ijtc-429	92	12	5	5	NUM
ijtc-429	92	13	taxpayers	taxpayer	NOUN
ijtc-429	92	14	and	and	CCONJ
ijtc-429	92	15	1	1	NUM
ijtc-429	92	16	person	person	NOUN
ijtc-429	92	17	from	from	ADP
ijtc-429	92	18	academics	academic	NOUN
ijtc-429	92	19	.	.	PUNCT
ijtc-429	93	1	this	this	DET
ijtc-429	93	2	research	research	NOUN
ijtc-429	93	3	was	be	AUX
ijtc-429	93	4	conducted	conduct	VERB
ijtc-429	93	5	by	by	ADP
ijtc-429	93	6	focusing	focus	VERB
ijtc-429	93	7	on	on	ADP
ijtc-429	93	8	the	the	DET
ijtc-429	93	9	implementation	implementation	NOUN
ijtc-429	93	10	of	of	ADP
ijtc-429	93	11	the	the	DET
ijtc-429	93	12	reporting	reporting	NOUN
ijtc-429	93	13	policy	policy	NOUN
ijtc-429	93	14	of	of	ADP
ijtc-429	93	15	the	the	DET
ijtc-429	93	16	annual	annual	ADJ
ijtc-429	93	17	tax	tax	NOUN
ijtc-429	93	18	return	return	NOUN
ijtc-429	93	19	of	of	ADP
ijtc-429	93	20	individual	individual	ADJ
ijtc-429	93	21	taxpayers	taxpayer	NOUN
ijtc-429	93	22	at	at	ADP
ijtc-429	93	23	the	the	DET
ijtc-429	93	24	cileungsi	cileungsi	PROPN
ijtc-429	93	25	pratama	pratama	NOUN
ijtc-429	93	26	tax	tax	NOUN
ijtc-429	93	27	service	service	NOUN
ijtc-429	93	28	office	office	NOUN
ijtc-429	93	29	,	,	PUNCT
ijtc-429	93	30	west	west	PROPN
ijtc-429	93	31	java	java	PROPN
ijtc-429	93	32	province	province	PROPN
ijtc-429	93	33	.	.	PUNCT
ijtc-429	94	1	the	the	DET
ijtc-429	94	2	author	author	NOUN
ijtc-429	94	3	uses	use	VERB
ijtc-429	94	4	the	the	DET
ijtc-429	94	5	theory	theory	NOUN
ijtc-429	94	6	of	of	ADP
ijtc-429	94	7	van	van	PROPN
ijtc-429	94	8	meter	meter	NOUN
ijtc-429	94	9	and	and	CCONJ
ijtc-429	94	10	van	van	PROPN
ijtc-429	94	11	horn	horn	NOUN
ijtc-429	94	12	policy	policy	NOUN
ijtc-429	94	13	implementation	implementation	NOUN
ijtc-429	94	14	with	with	ADP
ijtc-429	94	15	the	the	DET
ijtc-429	94	16	reason	reason	NOUN
ijtc-429	94	17	that	that	PRON
ijtc-429	94	18	the	the	DET
ijtc-429	94	19	variables	variable	NOUN
ijtc-429	94	20	described	describe	VERB
ijtc-429	94	21	in	in	ADP
ijtc-429	94	22	the	the	DET
ijtc-429	94	23	theory	theory	NOUN
ijtc-429	94	24	are	be	AUX
ijtc-429	94	25	in	in	ADP
ijtc-429	94	26	accordance	accordance	NOUN
ijtc-429	94	27	with	with	ADP
ijtc-429	94	28	the	the	DET
ijtc-429	94	29	research	research	NOUN
ijtc-429	94	30	theme	theme	NOUN
ijtc-429	94	31	that	that	SCONJ
ijtc-429	94	32	the	the	DET
ijtc-429	94	33	author	author	NOUN
ijtc-429	94	34	examines	examine	VERB
ijtc-429	94	35	.	.	PUNCT
ijtc-429	95	1	in	in	ADP
ijtc-429	95	2	researching	research	VERB
ijtc-429	95	3	a	a	DET
ijtc-429	95	4	policy	policy	NOUN
ijtc-429	95	5	,	,	PUNCT
ijtc-429	95	6	the	the	DET
ijtc-429	95	7	author	author	NOUN
ijtc-429	95	8	needs	need	VERB
ijtc-429	95	9	to	to	PART
ijtc-429	95	10	examine	examine	VERB
ijtc-429	95	11	what	what	PRON
ijtc-429	95	12	are	be	AUX
ijtc-429	95	13	the	the	DET
ijtc-429	95	14	standards	standard	NOUN
ijtc-429	95	15	and	and	CCONJ
ijtc-429	95	16	targets	target	NOUN
ijtc-429	95	17	in	in	ADP
ijtc-429	95	18	the	the	DET
ijtc-429	95	19	policies	policy	NOUN
ijtc-429	95	20	that	that	PRON
ijtc-429	95	21	have	have	AUX
ijtc-429	95	22	been	be	AUX
ijtc-429	95	23	implemented	implement	VERB
ijtc-429	95	24	,	,	PUNCT
ijtc-429	95	25	whether	whether	SCONJ
ijtc-429	95	26	human	human	ADJ
ijtc-429	95	27	resources	resource	NOUN
ijtc-429	95	28	(	(	PUNCT
ijtc-429	95	29	hr	hr	NOUN
ijtc-429	95	30	)	)	PUNCT
ijtc-429	95	31	are	be	AUX
ijtc-429	95	32	sufficient	sufficient	ADJ
ijtc-429	95	33	in	in	ADP
ijtc-429	95	34	implementing	implement	VERB
ijtc-429	95	35	the	the	DET
ijtc-429	95	36	policy	policy	NOUN
ijtc-429	95	37	,	,	PUNCT
ijtc-429	95	38	whether	whether	SCONJ
ijtc-429	95	39	there	there	PRON
ijtc-429	95	40	is	be	VERB
ijtc-429	95	41	inter	inter	ADJ
ijtc-429	95	42	-	-	ADJ
ijtc-429	95	43	organizational	organizational	ADJ
ijtc-429	95	44	communication	communication	NOUN
ijtc-429	95	45	in	in	ADP
ijtc-429	95	46	the	the	DET
ijtc-429	95	47	implementation	implementation	NOUN
ijtc-429	95	48	of	of	ADP
ijtc-429	95	49	the	the	DET
ijtc-429	95	50	policy	policy	NOUN
ijtc-429	95	51	.	.	PUNCT
ijtc-429	96	1	what	what	PRON
ijtc-429	96	2	is	be	AUX
ijtc-429	96	3	the	the	DET
ijtc-429	96	4	attitude	attitude	NOUN
ijtc-429	96	5	of	of	ADP
ijtc-429	96	6	the	the	DET
ijtc-429	96	7	implementing	implement	VERB
ijtc-429	96	8	agents	agent	NOUN
ijtc-429	96	9	in	in	ADP
ijtc-429	96	10	their	their	PRON
ijtc-429	96	11	performance	performance	NOUN
ijtc-429	96	12	of	of	ADP
ijtc-429	96	13	implementing	implement	VERB
ijtc-429	96	14	the	the	DET
ijtc-429	96	15	policy	policy	NOUN
ijtc-429	96	16	,	,	PUNCT
ijtc-429	96	17	then	then	ADV
ijtc-429	96	18	whether	whether	SCONJ
ijtc-429	96	19	the	the	DET
ijtc-429	96	20	social	social	ADJ
ijtc-429	96	21	,	,	PUNCT
ijtc-429	96	22	economic	economic	ADJ
ijtc-429	96	23	&	&	CCONJ
ijtc-429	96	24	political	political	ADJ
ijtc-429	96	25	conditions	condition	NOUN
ijtc-429	96	26	can	can	AUX
ijtc-429	96	27	support	support	VERB
ijtc-429	96	28	the	the	DET
ijtc-429	96	29	successful	successful	ADJ
ijtc-429	96	30	implementation	implementation	NOUN
ijtc-429	96	31	of	of	ADP
ijtc-429	96	32	the	the	DET
ijtc-429	96	33	policy	policy	NOUN
ijtc-429	96	34	and	and	CCONJ
ijtc-429	96	35	how	how	SCONJ
ijtc-429	96	36	is	be	AUX
ijtc-429	96	37	the	the	DET
ijtc-429	96	38	implementor	implementor	NOUN
ijtc-429	96	39	's	's	PART
ijtc-429	96	40	disposition	disposition	NOUN
ijtc-429	96	41	in	in	ADP
ijtc-429	96	42	committing	commit	VERB
ijtc-429	96	43	to	to	PART
ijtc-429	96	44	implement	implement	VERB
ijtc-429	96	45	the	the	DET
ijtc-429	96	46	policies	policy	NOUN
ijtc-429	96	47	that	that	PRON
ijtc-429	96	48	have	have	AUX
ijtc-429	96	49	been	be	AUX
ijtc-429	96	50	made	make	VERB
ijtc-429	96	51	.	.	PUNCT
ijtc-429	97	1	from	from	ADP
ijtc-429	97	2	the	the	DET
ijtc-429	97	3	conceptual	conceptual	ADJ
ijtc-429	97	4	framework	framework	NOUN
ijtc-429	97	5	that	that	PRON
ijtc-429	97	6	has	have	AUX
ijtc-429	97	7	been	be	AUX
ijtc-429	97	8	explained	explain	VERB
ijtc-429	97	9	,	,	PUNCT
ijtc-429	97	10	the	the	DET
ijtc-429	97	11	author	author	NOUN
ijtc-429	97	12	puts	put	VERB
ijtc-429	97	13	it	it	PRON
ijtc-429	97	14	in	in	ADP
ijtc-429	97	15	the	the	DET
ijtc-429	97	16	research	research	NOUN
ijtc-429	97	17	model	model	NOUN
ijtc-429	97	18	chart	chart	NOUN
ijtc-429	97	19	,	,	PUNCT
ijtc-429	97	20	where	where	SCONJ
ijtc-429	97	21	this	this	DET
ijtc-429	97	22	chart	chart	NOUN
ijtc-429	97	23	is	be	AUX
ijtc-429	97	24	a	a	DET
ijtc-429	97	25	simple	simple	ADJ
ijtc-429	97	26	flow	flow	NOUN
ijtc-429	97	27	that	that	PRON
ijtc-429	97	28	describes	describe	VERB
ijtc-429	97	29	the	the	DET
ijtc-429	97	30	pattern	pattern	NOUN
ijtc-429	97	31	of	of	ADP
ijtc-429	97	32	the	the	DET
ijtc-429	97	33	relationship	relationship	NOUN
ijtc-429	97	34	between	between	ADP
ijtc-429	97	35	the	the	DET
ijtc-429	97	36	variables	variable	NOUN
ijtc-429	97	37	contained	contain	VERB
ijtc-429	97	38	in	in	ADP
ijtc-429	97	39	the	the	DET
ijtc-429	97	40	main	main	ADJ
ijtc-429	97	41	theory	theory	NOUN
ijtc-429	97	42	of	of	ADP
ijtc-429	97	43	the	the	DET
ijtc-429	97	44	research	research	NOUN
ijtc-429	97	45	used	use	VERB
ijtc-429	97	46	.	.	PUNCT
ijtc-429	98	1	this	this	DET
ijtc-429	98	2	simple	simple	ADJ
ijtc-429	98	3	flow	flow	NOUN
ijtc-429	98	4	is	be	AUX
ijtc-429	98	5	in	in	ADP
ijtc-429	98	6	the	the	DET
ijtc-429	98	7	form	form	NOUN
ijtc-429	98	8	of	of	ADP
ijtc-429	98	9	an	an	DET
ijtc-429	98	10	image	image	NOUN
ijtc-429	98	11	or	or	CCONJ
ijtc-429	98	12	flow	flow	NOUN
ijtc-429	98	13	chart	chart	NOUN
ijtc-429	98	14	which	which	PRON
ijtc-429	98	15	the	the	DET
ijtc-429	98	16	author	author	NOUN
ijtc-429	98	17	describes	describe	VERB
ijtc-429	98	18	as	as	SCONJ
ijtc-429	98	19	follows	follow	VERB
ijtc-429	98	20	:	:	PUNCT
ijtc-429	98	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	98	22	analysis	analysis	NOUN
ijtc-429	98	23	of	of	ADP
ijtc-429	98	24	the	the	DET
ijtc-429	98	25	implementation	implementation	NOUN
ijtc-429	98	26	of	of	ADP
ijtc-429	98	27	annual	annual	ADJ
ijtc-429	98	28	tax	tax	NOUN
ijtc-429	98	29	reporting	reporting	NOUN
ijtc-429	98	30	policy	policy	NOUN
ijtc-429	98	31	among	among	ADP
ijtc-429	98	32	personal	personal	ADJ
ijtc-429	98	33	tax	tax	NOUN
ijtc-429	98	34	payer	payer	NOUN
ijtc-429	98	35	in	in	ADP
ijtc-429	98	36	indonesia	indonesia	PROPN
ijtc-429	98	37	harjo	harjo	PROPN
ijtc-429	98	38	and	and	CCONJ
ijtc-429	98	39	salleh	salleh	PROPN
ijtc-429	98	40	98	98	NUM
ijtc-429	98	41	|	|	ADV
ijtc-429	98	42	ilomata	ilomata	PROPN
ijtc-429	98	43	international	international	ADJ
ijtc-429	98	44	journal	journal	NOUN
ijtc-429	98	45	of	of	ADP
ijtc-429	98	46	tax	tax	PROPN
ijtc-429	98	47	&	&	CCONJ
ijtc-429	98	48	accounting	accounting	PROPN
ijtc-429	98	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-429	98	50	figure	figure	NOUN
ijtc-429	98	51	1	1	NUM
ijtc-429	98	52	conceptual	conceptual	ADJ
ijtc-429	98	53	model	model	NOUN
ijtc-429	98	54	result	result	NOUN
ijtc-429	98	55	and	and	CCONJ
ijtc-429	98	56	discussion	discussion	NOUN
ijtc-429	98	57	in	in	ADP
ijtc-429	98	58	conducting	conduct	VERB
ijtc-429	98	59	the	the	DET
ijtc-429	98	60	analysis	analysis	NOUN
ijtc-429	98	61	the	the	DET
ijtc-429	98	62	author	author	NOUN
ijtc-429	98	63	refers	refer	VERB
ijtc-429	98	64	to	to	ADP
ijtc-429	98	65	the	the	DET
ijtc-429	98	66	theory	theory	NOUN
ijtc-429	98	67	of	of	ADP
ijtc-429	98	68	policy	policy	NOUN
ijtc-429	98	69	implementation	implementation	NOUN
ijtc-429	98	70	donald	donald	PROPN
ijtc-429	98	71	s.	s.	PROPN
ijtc-429	98	72	van	van	PROPN
ijtc-429	98	73	meter	meter	PROPN
ijtc-429	98	74	and	and	CCONJ
ijtc-429	98	75	carl	carl	PROPN
ijtc-429	98	76	e.	e.	PROPN
ijtc-429	98	77	van	van	PROPN
ijtc-429	98	78	horn	horn	PROPN
ijtc-429	98	79	which	which	PRON
ijtc-429	98	80	has	have	VERB
ijtc-429	98	81	5	5	NUM
ijtc-429	98	82	variables	variable	NOUN
ijtc-429	98	83	,	,	PUNCT
ijtc-429	98	84	namely	namely	ADV
ijtc-429	98	85	standards	standard	NOUN
ijtc-429	98	86	and	and	CCONJ
ijtc-429	98	87	targets	target	NOUN
ijtc-429	98	88	of	of	ADP
ijtc-429	98	89	policy	policy	NOUN
ijtc-429	98	90	implementation	implementation	NOUN
ijtc-429	98	91	,	,	PUNCT
ijtc-429	98	92	inter	inter	ADJ
ijtc-429	98	93	-	-	ADJ
ijtc-429	98	94	organizational	organizational	ADJ
ijtc-429	98	95	communication	communication	NOUN
ijtc-429	98	96	,	,	PUNCT
ijtc-429	98	97	characteristics	characteristic	NOUN
ijtc-429	98	98	of	of	ADP
ijtc-429	98	99	implementing	implement	VERB
ijtc-429	98	100	agents	agent	NOUN
ijtc-429	98	101	,	,	PUNCT
ijtc-429	98	102	social	social	ADJ
ijtc-429	98	103	,	,	PUNCT
ijtc-429	98	104	political	political	ADJ
ijtc-429	98	105	and	and	CCONJ
ijtc-429	98	106	economic	economic	ADJ
ijtc-429	98	107	conditions	condition	NOUN
ijtc-429	98	108	and	and	CCONJ
ijtc-429	98	109	implementator	implementator	NOUN
ijtc-429	98	110	disposition	disposition	NOUN
ijtc-429	98	111	with	with	ADP
ijtc-429	98	112	the	the	DET
ijtc-429	98	113	results	result	NOUN
ijtc-429	98	114	discussion	discussion	NOUN
ijtc-429	98	115	as	as	SCONJ
ijtc-429	98	116	follows	follow	VERB
ijtc-429	98	117	:	:	PUNCT
ijtc-429	98	118	1	1	X
ijtc-429	98	119	.	.	NOUN
ijtc-429	98	120	standards	standard	NOUN
ijtc-429	98	121	and	and	CCONJ
ijtc-429	98	122	targets	target	NOUN
ijtc-429	98	123	for	for	ADP
ijtc-429	98	124	policies	policy	NOUN
ijtc-429	98	125	implemented	implement	VERB
ijtc-429	98	126	in	in	ADP
ijtc-429	98	127	the	the	DET
ijtc-429	98	128	implementation	implementation	NOUN
ijtc-429	98	129	of	of	ADP
ijtc-429	98	130	the	the	DET
ijtc-429	98	131	annual	annual	ADJ
ijtc-429	98	132	tax	tax	NOUN
ijtc-429	98	133	reporting	reporting	NOUN
ijtc-429	98	134	policy	policy	NOUN
ijtc-429	98	135	for	for	ADP
ijtc-429	98	136	individual	individual	ADJ
ijtc-429	98	137	taxpayers	taxpayer	NOUN
ijtc-429	98	138	at	at	ADP
ijtc-429	98	139	kpp	kpp	PROPN
ijtc-429	98	140	pratama	pratama	NOUN
ijtc-429	98	141	cileungsi	cileungsi	NOUN
ijtc-429	98	142	.	.	PUNCT
ijtc-429	99	1	a.	a.	NOUN
ijtc-429	99	2	from	from	ADP
ijtc-429	99	3	the	the	DET
ijtc-429	99	4	analysis	analysis	NOUN
ijtc-429	99	5	carried	carry	VERB
ijtc-429	99	6	out	out	ADP
ijtc-429	99	7	by	by	ADP
ijtc-429	99	8	verbatim	verbatim	ADJ
ijtc-429	99	9	,	,	PUNCT
ijtc-429	99	10	which	which	PRON
ijtc-429	99	11	was	be	AUX
ijtc-429	99	12	based	base	VERB
ijtc-429	99	13	on	on	ADP
ijtc-429	99	14	interviews	interview	NOUN
ijtc-429	99	15	with	with	ADP
ijtc-429	99	16	informants	informant	NOUN
ijtc-429	99	17	,	,	PUNCT
ijtc-429	99	18	it	it	PRON
ijtc-429	99	19	appears	appear	VERB
ijtc-429	99	20	that	that	SCONJ
ijtc-429	99	21	the	the	DET
ijtc-429	99	22	standards	standard	NOUN
ijtc-429	99	23	and	and	CCONJ
ijtc-429	99	24	targets	target	NOUN
ijtc-429	99	25	for	for	ADP
ijtc-429	99	26	implementation	implementation	NOUN
ijtc-429	99	27	of	of	ADP
ijtc-429	99	28	the	the	DET
ijtc-429	99	29	policy	policy	NOUN
ijtc-429	99	30	for	for	ADP
ijtc-429	99	31	reporting	report	VERB
ijtc-429	99	32	annual	annual	ADJ
ijtc-429	99	33	tax	tax	NOUN
ijtc-429	99	34	returns	return	NOUN
ijtc-429	99	35	for	for	ADP
ijtc-429	99	36	individual	individual	ADJ
ijtc-429	99	37	taxpayers	taxpayer	NOUN
ijtc-429	99	38	are	be	AUX
ijtc-429	99	39	in	in	ADP
ijtc-429	99	40	line	line	NOUN
ijtc-429	99	41	with	with	ADP
ijtc-429	99	42	the	the	DET
ijtc-429	99	43	regulation	regulation	NOUN
ijtc-429	99	44	of	of	ADP
ijtc-429	99	45	the	the	DET
ijtc-429	99	46	minister	minister	NOUN
ijtc-429	99	47	of	of	ADP
ijtc-429	99	48	finance	finance	NOUN
ijtc-429	99	49	.	.	PUNCT
ijtc-429	100	1	it	it	PRON
ijtc-429	100	2	is	be	AUX
ijtc-429	100	3	the	the	DET
ijtc-429	100	4	reference	reference	NOUN
ijtc-429	100	5	number	number	NOUN
ijtc-429	100	6	9	9	NUM
ijtc-429	100	7	/	/	SYM
ijtc-429	100	8	pmk.03/2018	pmk.03/2018	NOUN
ijtc-429	100	9	that	that	PRON
ijtc-429	100	10	taxpayers	taxpayer	NOUN
ijtc-429	100	11	should	should	AUX
ijtc-429	100	12	use	use	VERB
ijtc-429	100	13	when	when	SCONJ
ijtc-429	100	14	submitting	submit	VERB
ijtc-429	100	15	their	their	PRON
ijtc-429	100	16	annual	annual	ADJ
ijtc-429	100	17	tax	tax	NOUN
ijtc-429	100	18	letters	letter	NOUN
ijtc-429	100	19	in	in	ADP
ijtc-429	100	20	order	order	NOUN
ijtc-429	100	21	to	to	PART
ijtc-429	100	22	prevent	prevent	VERB
ijtc-429	100	23	having	have	VERB
ijtc-429	100	24	them	they	PRON
ijtc-429	100	25	returned	return	VERB
ijtc-429	100	26	.	.	PUNCT
ijtc-429	101	1	the	the	DET
ijtc-429	101	2	result	result	NOUN
ijtc-429	101	3	concluded	conclude	VERB
ijtc-429	101	4	that	that	SCONJ
ijtc-429	101	5	kpp	kpp	PROPN
ijtc-429	101	6	pratama	pratama	NOUN
ijtc-429	101	7	cileungsi	cileungsi	NOUN
ijtc-429	101	8	has	have	VERB
ijtc-429	101	9	a	a	DET
ijtc-429	101	10	sufficient	sufficient	ADJ
ijtc-429	101	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	101	12	analysis	analysis	NOUN
ijtc-429	101	13	of	of	ADP
ijtc-429	101	14	the	the	DET
ijtc-429	101	15	implementation	implementation	NOUN
ijtc-429	101	16	of	of	ADP
ijtc-429	101	17	annual	annual	ADJ
ijtc-429	101	18	tax	tax	NOUN
ijtc-429	101	19	reporting	reporting	NOUN
ijtc-429	101	20	policy	policy	NOUN
ijtc-429	101	21	among	among	ADP
ijtc-429	101	22	personal	personal	ADJ
ijtc-429	101	23	tax	tax	NOUN
ijtc-429	101	24	payer	payer	NOUN
ijtc-429	101	25	in	in	ADP
ijtc-429	101	26	indonesia	indonesia	PROPN
ijtc-429	101	27	harjo	harjo	PROPN
ijtc-429	101	28	and	and	CCONJ
ijtc-429	101	29	salleh	salleh	PROPN
ijtc-429	101	30	99	99	NUM
ijtc-429	101	31	|	|	ADV
ijtc-429	101	32	ilomata	ilomata	PROPN
ijtc-429	101	33	international	international	ADJ
ijtc-429	101	34	journal	journal	NOUN
ijtc-429	101	35	of	of	ADP
ijtc-429	101	36	tax	tax	PROPN
ijtc-429	101	37	&	&	CCONJ
ijtc-429	101	38	accounting	account	VERB
ijtc-429	101	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	101	40	number	number	NOUN
ijtc-429	101	41	of	of	ADP
ijtc-429	101	42	human	human	ADJ
ijtc-429	101	43	resources	resource	NOUN
ijtc-429	101	44	to	to	PART
ijtc-429	101	45	help	help	VERB
ijtc-429	101	46	taxpayers	taxpayer	NOUN
ijtc-429	101	47	in	in	ADP
ijtc-429	101	48	completing	complete	VERB
ijtc-429	101	49	and	and	CCONJ
ijtc-429	101	50	filing	file	VERB
ijtc-429	101	51	their	their	PRON
ijtc-429	101	52	annual	annual	ADJ
ijtc-429	101	53	income	income	NOUN
ijtc-429	101	54	tax	tax	NOUN
ijtc-429	101	55	forms	form	NOUN
ijtc-429	101	56	.	.	PUNCT
ijtc-429	102	1	b.	b.	VERB
ijtc-429	103	1	the	the	DET
ijtc-429	103	2	outcome	outcome	NOUN
ijtc-429	103	3	of	of	ADP
ijtc-429	103	4	the	the	DET
ijtc-429	103	5	inter	inter	ADJ
ijtc-429	103	6	-	-	ADJ
ijtc-429	103	7	organizational	organizational	ADJ
ijtc-429	103	8	communication	communication	NOUN
ijtc-429	103	9	variable	variable	NOUN
ijtc-429	103	10	in	in	ADP
ijtc-429	103	11	the	the	DET
ijtc-429	103	12	implementation	implementation	NOUN
ijtc-429	103	13	of	of	ADP
ijtc-429	103	14	individual	individual	ADJ
ijtc-429	103	15	taxpayer	taxpayer	NOUN
ijtc-429	103	16	annual	annual	ADJ
ijtc-429	103	17	tax	tax	NOUN
ijtc-429	103	18	reporting	reporting	NOUN
ijtc-429	103	19	policies	policy	NOUN
ijtc-429	103	20	at	at	ADP
ijtc-429	103	21	kpp	kpp	PROPN
ijtc-429	103	22	pratama	pratama	NOUN
ijtc-429	103	23	cileungsi	cileungsi	NOUN
ijtc-429	103	24	demonstrates	demonstrate	VERB
ijtc-429	103	25	that	that	SCONJ
ijtc-429	103	26	communication	communication	NOUN
ijtc-429	103	27	between	between	ADP
ijtc-429	103	28	organisations	organisation	NOUN
ijtc-429	103	29	is	be	AUX
ijtc-429	103	30	a	a	DET
ijtc-429	103	31	reference	reference	NOUN
ijtc-429	103	32	for	for	ADP
ijtc-429	103	33	the	the	DET
ijtc-429	103	34	successful	successful	ADJ
ijtc-429	103	35	implementation	implementation	NOUN
ijtc-429	103	36	of	of	ADP
ijtc-429	103	37	annual	annual	ADJ
ijtc-429	103	38	spt	spt	NOUN
ijtc-429	103	39	reporting	reporting	NOUN
ijtc-429	103	40	policies	policy	NOUN
ijtc-429	103	41	,	,	PUNCT
ijtc-429	103	42	particularly	particularly	ADV
ijtc-429	103	43	communication	communication	NOUN
ijtc-429	103	44	between	between	ADP
ijtc-429	103	45	dgt	dgt	PROPN
ijtc-429	103	46	and	and	CCONJ
ijtc-429	103	47	kpp	kpp	PROPN
ijtc-429	103	48	,	,	PUNCT
ijtc-429	103	49	kpp	kpp	PROPN
ijtc-429	103	50	and	and	CCONJ
ijtc-429	103	51	companies	company	NOUN
ijtc-429	103	52	,	,	PUNCT
ijtc-429	103	53	because	because	SCONJ
ijtc-429	103	54	communication	communication	NOUN
ijtc-429	103	55	can	can	AUX
ijtc-429	103	56	direct	direct	VERB
ijtc-429	103	57	taxpayers	taxpayer	NOUN
ijtc-429	103	58	to	to	PART
ijtc-429	103	59	report	report	VERB
ijtc-429	103	60	their	their	PRON
ijtc-429	103	61	annual	annual	ADJ
ijtc-429	103	62	tax	tax	NOUN
ijtc-429	103	63	returns	return	NOUN
ijtc-429	103	64	in	in	ADP
ijtc-429	103	65	accordance	accordance	NOUN
ijtc-429	103	66	with	with	ADP
ijtc-429	103	67	the	the	DET
ijtc-429	103	68	provisions	provision	NOUN
ijtc-429	103	69	.	.	PUNCT
ijtc-429	104	1	for	for	ADP
ijtc-429	104	2	example	example	NOUN
ijtc-429	104	3	,	,	PUNCT
ijtc-429	104	4	the	the	DET
ijtc-429	104	5	dgt	dgt	NOUN
ijtc-429	104	6	instructs	instruct	VERB
ijtc-429	104	7	taxpayers	taxpayer	NOUN
ijtc-429	104	8	to	to	PART
ijtc-429	104	9	report	report	VERB
ijtc-429	104	10	electronically	electronically	ADV
ijtc-429	104	11	so	so	SCONJ
ijtc-429	104	12	that	that	SCONJ
ijtc-429	104	13	they	they	PRON
ijtc-429	104	14	do	do	AUX
ijtc-429	104	15	not	not	PART
ijtc-429	104	16	have	have	VERB
ijtc-429	104	17	to	to	PART
ijtc-429	104	18	visit	visit	VERB
ijtc-429	104	19	the	the	DET
ijtc-429	104	20	tax	tax	NOUN
ijtc-429	104	21	office	office	NOUN
ijtc-429	104	22	.	.	PUNCT
ijtc-429	105	1	c.	c.	NOUN
ijtc-429	106	1	the	the	DET
ijtc-429	106	2	findings	finding	NOUN
ijtc-429	106	3	on	on	ADP
ijtc-429	106	4	the	the	DET
ijtc-429	106	5	variable	variable	ADJ
ijtc-429	106	6	characteristics	characteristic	NOUN
ijtc-429	106	7	of	of	ADP
ijtc-429	106	8	implementing	implement	VERB
ijtc-429	106	9	agents	agent	NOUN
ijtc-429	106	10	in	in	ADP
ijtc-429	106	11	the	the	DET
ijtc-429	106	12	implementation	implementation	NOUN
ijtc-429	106	13	of	of	ADP
ijtc-429	106	14	the	the	DET
ijtc-429	106	15	policy	policy	NOUN
ijtc-429	106	16	for	for	ADP
ijtc-429	106	17	reporting	report	VERB
ijtc-429	106	18	annual	annual	ADJ
ijtc-429	106	19	tax	tax	NOUN
ijtc-429	106	20	returns	return	NOUN
ijtc-429	106	21	for	for	ADP
ijtc-429	106	22	individual	individual	ADJ
ijtc-429	106	23	taxpayers	taxpayer	NOUN
ijtc-429	106	24	at	at	ADP
ijtc-429	106	25	kpp	kpp	PROPN
ijtc-429	106	26	pratama	pratama	NOUN
ijtc-429	106	27	cileungsi	cileungsi	NOUN
ijtc-429	106	28	revealed	reveal	VERB
ijtc-429	106	29	that	that	SCONJ
ijtc-429	106	30	implementing	implement	VERB
ijtc-429	106	31	agents	agent	NOUN
ijtc-429	106	32	'	'	PART
ijtc-429	106	33	attitudes	attitude	NOUN
ijtc-429	106	34	in	in	ADP
ijtc-429	106	35	implementing	implement	VERB
ijtc-429	106	36	the	the	DET
ijtc-429	106	37	annual	annual	ADJ
ijtc-429	106	38	spt	spt	NOUN
ijtc-429	106	39	reporting	reporting	NOUN
ijtc-429	106	40	policy	policy	NOUN
ijtc-429	106	41	are	be	AUX
ijtc-429	106	42	in	in	ADP
ijtc-429	106	43	accordance	accordance	NOUN
ijtc-429	106	44	with	with	ADP
ijtc-429	106	45	sops	sop	NOUN
ijtc-429	106	46	and	and	CCONJ
ijtc-429	106	47	applicable	applicable	ADJ
ijtc-429	106	48	laws	law	NOUN
ijtc-429	106	49	and	and	CCONJ
ijtc-429	106	50	regulations	regulation	NOUN
ijtc-429	106	51	,	,	PUNCT
ijtc-429	106	52	namely	namely	ADV
ijtc-429	106	53	through	through	ADP
ijtc-429	106	54	online	online	NOUN
ijtc-429	106	55	efilling	efille	VERB
ijtc-429	106	56	with	with	ADP
ijtc-429	106	57	the	the	DET
ijtc-429	106	58	procedure	procedure	NOUN
ijtc-429	106	59	mechanism	mechanism	NOUN
ijtc-429	106	60	contained	contain	VERB
ijtc-429	106	61	in	in	ADP
ijtc-429	106	62	the	the	DET
ijtc-429	106	63	minister	minister	NOUN
ijtc-429	106	64	of	of	ADP
ijtc-429	106	65	finance	finance	NOUN
ijtc-429	106	66	of	of	ADP
ijtc-429	106	67	the	the	DET
ijtc-429	106	68	republic	republic	NOUN
ijtc-429	106	69	of	of	ADP
ijtc-429	106	70	indonesia	indonesia	PROPN
ijtc-429	106	71	no.9	no.9	PROPN
ijtc-429	106	72	/	/	SYM
ijtc-429	106	73	pmk.03/2018	pmk.03/2018	PROPN
ijtc-429	106	74	d.	d.	X
ijtc-429	106	75	the	the	DET
ijtc-429	106	76	result	result	NOUN
ijtc-429	106	77	of	of	ADP
ijtc-429	106	78	social	social	ADJ
ijtc-429	106	79	,	,	PUNCT
ijtc-429	106	80	political	political	ADJ
ijtc-429	106	81	,	,	PUNCT
ijtc-429	106	82	and	and	CCONJ
ijtc-429	106	83	economic	economic	ADJ
ijtc-429	106	84	conditions	condition	NOUN
ijtc-429	106	85	in	in	ADP
ijtc-429	106	86	the	the	DET
ijtc-429	106	87	implementation	implementation	NOUN
ijtc-429	106	88	of	of	ADP
ijtc-429	106	89	the	the	DET
ijtc-429	106	90	policy	policy	NOUN
ijtc-429	106	91	for	for	ADP
ijtc-429	106	92	reporting	report	VERB
ijtc-429	106	93	annual	annual	ADJ
ijtc-429	106	94	tax	tax	NOUN
ijtc-429	106	95	returns	return	NOUN
ijtc-429	106	96	for	for	ADP
ijtc-429	106	97	individual	individual	ADJ
ijtc-429	106	98	taxpayers	taxpayer	NOUN
ijtc-429	106	99	at	at	ADP
ijtc-429	106	100	kpp	kpp	PROPN
ijtc-429	106	101	pratama	pratama	NOUN
ijtc-429	106	102	cileungsi	cileungsi	NOUN
ijtc-429	106	103	revealed	reveal	VERB
ijtc-429	106	104	that	that	SCONJ
ijtc-429	106	105	social	social	ADJ
ijtc-429	106	106	,	,	PUNCT
ijtc-429	106	107	economic	economic	ADJ
ijtc-429	106	108	,	,	PUNCT
ijtc-429	106	109	and	and	CCONJ
ijtc-429	106	110	political	political	ADJ
ijtc-429	106	111	conditions	condition	NOUN
ijtc-429	106	112	have	have	VERB
ijtc-429	106	113	a	a	DET
ijtc-429	106	114	significant	significant	ADJ
ijtc-429	106	115	impact	impact	NOUN
ijtc-429	106	116	on	on	ADP
ijtc-429	106	117	the	the	DET
ijtc-429	106	118	success	success	NOUN
ijtc-429	106	119	of	of	ADP
ijtc-429	106	120	annual	annual	ADJ
ijtc-429	106	121	taxpayer	taxpayer	NOUN
ijtc-429	106	122	spt	spt	NOUN
ijtc-429	106	123	reporting	reporting	NOUN
ijtc-429	106	124	individuals	individual	NOUN
ijtc-429	106	125	,	,	PUNCT
ijtc-429	106	126	particularly	particularly	ADV
ijtc-429	106	127	issues	issue	NOUN
ijtc-429	106	128	circulating	circulate	VERB
ijtc-429	106	129	in	in	ADP
ijtc-429	106	130	the	the	DET
ijtc-429	106	131	community	community	NOUN
ijtc-429	106	132	,	,	PUNCT
ijtc-429	106	133	which	which	PRON
ijtc-429	106	134	can	can	AUX
ijtc-429	106	135	influence	influence	VERB
ijtc-429	106	136	taxpayers	taxpayer	NOUN
ijtc-429	106	137	to	to	PART
ijtc-429	106	138	report	report	VERB
ijtc-429	106	139	or	or	CCONJ
ijtc-429	106	140	not	not	PART
ijtc-429	106	141	report	report	VERB
ijtc-429	106	142	their	their	PRON
ijtc-429	106	143	spt	spt	NOUN
ijtc-429	106	144	.	.	PUNCT
ijtc-429	107	1	however	however	ADV
ijtc-429	107	2	,	,	PUNCT
ijtc-429	107	3	many	many	ADJ
ijtc-429	107	4	taxpayers	taxpayer	NOUN
ijtc-429	107	5	are	be	AUX
ijtc-429	107	6	still	still	ADV
ijtc-429	107	7	confused	confused	ADJ
ijtc-429	107	8	about	about	ADP
ijtc-429	107	9	how	how	SCONJ
ijtc-429	107	10	to	to	PART
ijtc-429	107	11	file	file	VERB
ijtc-429	107	12	spt	spt	NOUN
ijtc-429	107	13	via	via	ADP
ijtc-429	107	14	electronic	electronic	ADJ
ijtc-429	107	15	filing	filing	NOUN
ijtc-429	107	16	.	.	PUNCT
ijtc-429	108	1	e.	e.	PROPN
ijtc-429	109	1	the	the	DET
ijtc-429	109	2	disposition	disposition	NOUN
ijtc-429	109	3	of	of	ADP
ijtc-429	109	4	the	the	DET
ijtc-429	109	5	implementator	implementator	NOUN
ijtc-429	109	6	of	of	ADP
ijtc-429	109	7	the	the	DET
ijtc-429	109	8	reporting	reporting	NOUN
ijtc-429	109	9	policy	policy	NOUN
ijtc-429	109	10	of	of	ADP
ijtc-429	109	11	the	the	DET
ijtc-429	109	12	annual	annual	ADJ
ijtc-429	109	13	tax	tax	NOUN
ijtc-429	109	14	return	return	NOUN
ijtc-429	109	15	of	of	ADP
ijtc-429	109	16	the	the	DET
ijtc-429	109	17	individual	individual	ADJ
ijtc-429	109	18	taxpayer	taxpayer	NOUN
ijtc-429	109	19	at	at	ADP
ijtc-429	109	20	kpp	kpp	PROPN
ijtc-429	109	21	pratama	pratama	NOUN
ijtc-429	109	22	cileungsi	cileungsi	NOUN
ijtc-429	109	23	demonstrated	demonstrate	VERB
ijtc-429	109	24	that	that	SCONJ
ijtc-429	109	25	the	the	DET
ijtc-429	109	26	disposition	disposition	NOUN
ijtc-429	109	27	of	of	ADP
ijtc-429	109	28	the	the	DET
ijtc-429	109	29	implementer	implementer	NOUN
ijtc-429	109	30	was	be	AUX
ijtc-429	109	31	carried	carry	VERB
ijtc-429	109	32	out	out	ADP
ijtc-429	109	33	according	accord	VERB
ijtc-429	109	34	to	to	ADP
ijtc-429	109	35	the	the	DET
ijtc-429	109	36	direction	direction	NOUN
ijtc-429	109	37	and	and	CCONJ
ijtc-429	109	38	commitment	commitment	NOUN
ijtc-429	109	39	with	with	ADP
ijtc-429	109	40	the	the	DET
ijtc-429	109	41	support	support	NOUN
ijtc-429	109	42	of	of	ADP
ijtc-429	109	43	competent	competent	ADJ
ijtc-429	109	44	policy	policy	NOUN
ijtc-429	109	45	implementers	implementer	NOUN
ijtc-429	109	46	and	and	CCONJ
ijtc-429	109	47	has	have	VERB
ijtc-429	109	48	the	the	DET
ijtc-429	109	49	capacity	capacity	NOUN
ijtc-429	109	50	to	to	PART
ijtc-429	109	51	perform	perform	VERB
ijtc-429	109	52	services	service	NOUN
ijtc-429	109	53	without	without	ADP
ijtc-429	109	54	discriminating	discriminate	VERB
ijtc-429	109	55	against	against	ADP
ijtc-429	109	56	taxpayers	taxpayer	NOUN
ijtc-429	109	57	.	.	PUNCT
ijtc-429	110	1	2	2	X
ijtc-429	110	2	.	.	X
ijtc-429	110	3	obstacles	obstacle	NOUN
ijtc-429	110	4	faced	face	VERB
ijtc-429	110	5	by	by	ADP
ijtc-429	110	6	kpp	kpp	PROPN
ijtc-429	110	7	pratama	pratama	NOUN
ijtc-429	110	8	cileungsi	cileungsi	NOUN
ijtc-429	110	9	in	in	ADP
ijtc-429	110	10	the	the	DET
ijtc-429	110	11	implementation	implementation	NOUN
ijtc-429	110	12	of	of	ADP
ijtc-429	110	13	the	the	DET
ijtc-429	110	14	policy	policy	NOUN
ijtc-429	110	15	for	for	ADP
ijtc-429	110	16	reporting	report	VERB
ijtc-429	110	17	annual	annual	ADJ
ijtc-429	110	18	tax	tax	NOUN
ijtc-429	110	19	returns	return	NOUN
ijtc-429	110	20	for	for	ADP
ijtc-429	110	21	individual	individual	ADJ
ijtc-429	110	22	taxpayers	taxpayer	NOUN
ijtc-429	110	23	at	at	ADP
ijtc-429	110	24	kpp	kpp	PROPN
ijtc-429	110	25	pratama	pratama	NOUN
ijtc-429	110	26	cileungsi	cileungsi	NOUN
ijtc-429	110	27	.	.	PUNCT
ijtc-429	111	1	the	the	DET
ijtc-429	111	2	findings	finding	NOUN
ijtc-429	111	3	revealed	reveal	VERB
ijtc-429	111	4	that	that	SCONJ
ijtc-429	111	5	the	the	DET
ijtc-429	111	6	obstacles	obstacle	NOUN
ijtc-429	111	7	encountered	encounter	VERB
ijtc-429	111	8	in	in	ADP
ijtc-429	111	9	the	the	DET
ijtc-429	111	10	implementation	implementation	NOUN
ijtc-429	111	11	of	of	ADP
ijtc-429	111	12	the	the	DET
ijtc-429	111	13	policy	policy	NOUN
ijtc-429	111	14	for	for	ADP
ijtc-429	111	15	reporting	report	VERB
ijtc-429	111	16	annual	annual	ADJ
ijtc-429	111	17	tax	tax	NOUN
ijtc-429	111	18	returns	return	NOUN
ijtc-429	111	19	for	for	ADP
ijtc-429	111	20	individual	individual	ADJ
ijtc-429	111	21	taxpayers	taxpayer	NOUN
ijtc-429	111	22	at	at	ADP
ijtc-429	111	23	kpp	kpp	PROPN
ijtc-429	111	24	pratama	pratama	NOUN
ijtc-429	111	25	cileungsi	cileungsi	NOUN
ijtc-429	111	26	included	include	VERB
ijtc-429	111	27	server	server	NOUN
ijtc-429	111	28	errors	error	NOUN
ijtc-429	111	29	,	,	PUNCT
ijtc-429	111	30	problems	problem	NOUN
ijtc-429	111	31	with	with	ADP
ijtc-429	111	32	the	the	DET
ijtc-429	111	33	djp	djp	ADJ
ijtc-429	111	34	online	online	ADJ
ijtc-429	111	35	system	system	NOUN
ijtc-429	111	36	,	,	PUNCT
ijtc-429	111	37	a	a	DET
ijtc-429	111	38	high	high	ADJ
ijtc-429	111	39	volume	volume	NOUN
ijtc-429	111	40	of	of	ADP
ijtc-429	111	41	spt	spt	ADJ
ijtc-429	111	42	reporting	reporting	NOUN
ijtc-429	111	43	that	that	PRON
ijtc-429	111	44	causes	cause	VERB
ijtc-429	111	45	the	the	DET
ijtc-429	111	46	server	server	NOUN
ijtc-429	111	47	to	to	PART
ijtc-429	111	48	overload	overload	VERB
ijtc-429	111	49	,	,	PUNCT
ijtc-429	111	50	difficulties	difficulty	NOUN
ijtc-429	111	51	in	in	ADP
ijtc-429	111	52	filling	fill	VERB
ijtc-429	111	53	out	out	ADP
ijtc-429	111	54	spt	spt	PROPN
ijtc-429	111	55	,	,	PUNCT
ijtc-429	111	56	a	a	DET
ijtc-429	111	57	lack	lack	NOUN
ijtc-429	111	58	of	of	ADP
ijtc-429	111	59	completeness	completeness	NOUN
ijtc-429	111	60	of	of	ADP
ijtc-429	111	61	attachments	attachment	NOUN
ijtc-429	111	62	,	,	PUNCT
ijtc-429	111	63	a	a	DET
ijtc-429	111	64	poor	poor	ADJ
ijtc-429	111	65	internet	internet	NOUN
ijtc-429	111	66	network	network	NOUN
ijtc-429	111	67	,	,	PUNCT
ijtc-429	111	68	and	and	CCONJ
ijtc-429	111	69	a	a	DET
ijtc-429	111	70	lack	lack	NOUN
ijtc-429	111	71	of	of	ADP
ijtc-429	111	72	understanding	understanding	NOUN
ijtc-429	111	73	by	by	ADP
ijtc-429	111	74	taxpayers	taxpayer	NOUN
ijtc-429	111	75	about	about	ADP
ijtc-429	111	76	whether	whether	SCONJ
ijtc-429	111	77	they	they	PRON
ijtc-429	111	78	should	should	AUX
ijtc-429	111	79	submit	submit	VERB
ijtc-429	111	80	spt	spt	PROPN
ijtc-429	111	81	every	every	DET
ijtc-429	111	82	year	year	NOUN
ijtc-429	111	83	or	or	CCONJ
ijtc-429	111	84	not	not	PART
ijtc-429	111	85	.	.	PUNCT
ijtc-429	112	1	3	3	X
ijtc-429	112	2	.	.	X
ijtc-429	112	3	efforts	effort	NOUN
ijtc-429	112	4	made	make	VERB
ijtc-429	112	5	by	by	ADP
ijtc-429	112	6	kpp	kpp	PROPN
ijtc-429	112	7	pratama	pratama	NOUN
ijtc-429	112	8	cileungsi	cileungsi	NOUN
ijtc-429	112	9	if	if	SCONJ
ijtc-429	112	10	there	there	PRON
ijtc-429	112	11	are	be	VERB
ijtc-429	112	12	obstacles	obstacle	NOUN
ijtc-429	112	13	in	in	ADP
ijtc-429	112	14	the	the	DET
ijtc-429	112	15	implementation	implementation	NOUN
ijtc-429	112	16	of	of	ADP
ijtc-429	112	17	the	the	DET
ijtc-429	112	18	reporting	reporting	NOUN
ijtc-429	112	19	policy	policy	NOUN
ijtc-429	112	20	on	on	ADP
ijtc-429	112	21	annual	annual	ADJ
ijtc-429	112	22	tax	tax	NOUN
ijtc-429	112	23	returns	return	NOUN
ijtc-429	112	24	for	for	ADP
ijtc-429	112	25	individual	individual	ADJ
ijtc-429	112	26	taxpayers	taxpayer	NOUN
ijtc-429	112	27	at	at	ADP
ijtc-429	112	28	kpp	kpp	PROPN
ijtc-429	112	29	pratama	pratama	NOUN
ijtc-429	112	30	cileungsi	cileungsi	NOUN
ijtc-429	112	31	.	.	PUNCT
ijtc-429	113	1	in	in	ADP
ijtc-429	113	2	order	order	NOUN
ijtc-429	113	3	to	to	PART
ijtc-429	113	4	deal	deal	VERB
ijtc-429	113	5	with	with	ADP
ijtc-429	113	6	the	the	DET
ijtc-429	113	7	obstacles	obstacle	NOUN
ijtc-429	113	8	to	to	ADP
ijtc-429	113	9	the	the	DET
ijtc-429	113	10	implementation	implementation	NOUN
ijtc-429	113	11	of	of	ADP
ijtc-429	113	12	the	the	DET
ijtc-429	113	13	policy	policy	NOUN
ijtc-429	113	14	for	for	ADP
ijtc-429	113	15	reporting	report	VERB
ijtc-429	113	16	annual	annual	ADJ
ijtc-429	113	17	tax	tax	NOUN
ijtc-429	113	18	returns	return	NOUN
ijtc-429	113	19	for	for	ADP
ijtc-429	113	20	individual	individual	ADJ
ijtc-429	113	21	taxpayers	taxpayer	NOUN
ijtc-429	113	22	,	,	PUNCT
ijtc-429	113	23	kpp	kpp	PROPN
ijtc-429	113	24	pratama	pratama	NOUN
ijtc-429	113	25	cileungsi	cileungsi	NOUN
ijtc-429	113	26	made	make	VERB
ijtc-429	113	27	improvements	improvement	NOUN
ijtc-429	113	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	113	29	analysis	analysis	NOUN
ijtc-429	113	30	of	of	ADP
ijtc-429	113	31	the	the	DET
ijtc-429	113	32	implementation	implementation	NOUN
ijtc-429	113	33	of	of	ADP
ijtc-429	113	34	annual	annual	ADJ
ijtc-429	113	35	tax	tax	NOUN
ijtc-429	113	36	reporting	reporting	NOUN
ijtc-429	113	37	policy	policy	NOUN
ijtc-429	113	38	among	among	ADP
ijtc-429	113	39	personal	personal	ADJ
ijtc-429	113	40	tax	tax	NOUN
ijtc-429	113	41	payer	payer	NOUN
ijtc-429	113	42	in	in	ADP
ijtc-429	113	43	indonesia	indonesia	PROPN
ijtc-429	113	44	harjo	harjo	PROPN
ijtc-429	113	45	and	and	CCONJ
ijtc-429	113	46	salleh	salleh	PROPN
ijtc-429	113	47	100	100	NUM
ijtc-429	113	48	|	|	CCONJ
ijtc-429	113	49	ilomata	ilomata	PROPN
ijtc-429	113	50	international	international	ADJ
ijtc-429	113	51	journal	journal	NOUN
ijtc-429	113	52	of	of	ADP
ijtc-429	113	53	tax	tax	PROPN
ijtc-429	113	54	&	&	CCONJ
ijtc-429	113	55	accounting	account	VERB
ijtc-429	113	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-429	113	57	to	to	ADP
ijtc-429	113	58	the	the	DET
ijtc-429	113	59	oc	oc	NOUN
ijtc-429	113	60	(	(	PUNCT
ijtc-429	113	61	operator	operator	NOUN
ijtc-429	113	62	console	console	NOUN
ijtc-429	113	63	)	)	PUNCT
ijtc-429	113	64	to	to	PART
ijtc-429	113	65	find	find	VERB
ijtc-429	113	66	out	out	ADP
ijtc-429	113	67	what	what	PRON
ijtc-429	113	68	problems	problem	NOUN
ijtc-429	113	69	were	be	AUX
ijtc-429	113	70	being	be	AUX
ijtc-429	113	71	encountered	encounter	VERB
ijtc-429	113	72	,	,	PUNCT
ijtc-429	113	73	can	can	AUX
ijtc-429	113	74	also	also	ADV
ijtc-429	113	75	do	do	VERB
ijtc-429	113	76	socialisation	socialisation	NOUN
ijtc-429	113	77	and	and	CCONJ
ijtc-429	113	78	pick	pick	VERB
ijtc-429	113	79	up	up	ADP
ijtc-429	113	80	the	the	DET
ijtc-429	113	81	ball	ball	NOUN
ijtc-429	113	82	and	and	CCONJ
ijtc-429	113	83	appeal	appeal	VERB
ijtc-429	113	84	to	to	ADP
ijtc-429	113	85	taxpayers	taxpayer	NOUN
ijtc-429	113	86	to	to	PART
ijtc-429	113	87	submit	submit	VERB
ijtc-429	113	88	their	their	PRON
ijtc-429	113	89	spt	spt	NOUN
ijtc-429	113	90	,	,	PUNCT
ijtc-429	113	91	and	and	CCONJ
ijtc-429	113	92	finally	finally	ADV
ijtc-429	113	93	by	by	ADP
ijtc-429	113	94	increasing	increase	VERB
ijtc-429	113	95	the	the	DET
ijtc-429	113	96	number	number	NOUN
ijtc-429	113	97	of	of	ADP
ijtc-429	113	98	existing	exist	VERB
ijtc-429	113	99	human	human	ADJ
ijtc-429	113	100	resource	resource	NOUN
ijtc-429	113	101	.	.	PUNCT
ijtc-429	114	1	conclusion	conclusion	NOUN
ijtc-429	114	2	based	base	VERB
ijtc-429	114	3	on	on	ADP
ijtc-429	114	4	the	the	DET
ijtc-429	114	5	research	research	NOUN
ijtc-429	114	6	and	and	CCONJ
ijtc-429	114	7	analysis	analysis	NOUN
ijtc-429	114	8	that	that	PRON
ijtc-429	114	9	has	have	AUX
ijtc-429	114	10	been	be	AUX
ijtc-429	114	11	done	do	VERB
ijtc-429	114	12	by	by	ADP
ijtc-429	114	13	the	the	DET
ijtc-429	114	14	author	author	NOUN
ijtc-429	114	15	regarding	regard	VERB
ijtc-429	114	16	the	the	DET
ijtc-429	114	17	analysis	analysis	NOUN
ijtc-429	114	18	of	of	ADP
ijtc-429	114	19	the	the	DET
ijtc-429	114	20	implementation	implementation	NOUN
ijtc-429	114	21	of	of	ADP
ijtc-429	114	22	reporting	report	VERB
ijtc-429	114	23	annual	annual	ADJ
ijtc-429	114	24	tax	tax	NOUN
ijtc-429	114	25	returns	return	NOUN
ijtc-429	114	26	for	for	ADP
ijtc-429	114	27	individual	individual	ADJ
ijtc-429	114	28	taxpayers	taxpayer	NOUN
ijtc-429	114	29	at	at	ADP
ijtc-429	114	30	kpp	kpp	PROPN
ijtc-429	114	31	pratama	pratama	NOUN
ijtc-429	114	32	cileungsi	cileungsi	NOUN
ijtc-429	114	33	,	,	PUNCT
ijtc-429	114	34	the	the	DET
ijtc-429	114	35	authors	author	NOUN
ijtc-429	114	36	draw	draw	VERB
ijtc-429	114	37	conclusions	conclusion	NOUN
ijtc-429	114	38	including	include	VERB
ijtc-429	114	39	:	:	PUNCT
ijtc-429	114	40	1	1	X
ijtc-429	114	41	.	.	X
ijtc-429	114	42	implementation	implementation	NOUN
ijtc-429	114	43	of	of	ADP
ijtc-429	114	44	reporting	report	VERB
ijtc-429	114	45	annual	annual	ADJ
ijtc-429	114	46	tax	tax	NOUN
ijtc-429	114	47	returns	return	NOUN
ijtc-429	114	48	for	for	ADP
ijtc-429	114	49	individual	individual	ADJ
ijtc-429	114	50	taxpayers	taxpayer	NOUN
ijtc-429	114	51	at	at	ADP
ijtc-429	114	52	kpp	kpp	PROPN
ijtc-429	114	53	pratama	pratama	NOUN
ijtc-429	114	54	cileungsi	cileungsi	NOUN
ijtc-429	114	55	from	from	ADP
ijtc-429	114	56	2018	2018	NUM
ijtc-429	114	57	to	to	ADP
ijtc-429	114	58	2020	2020	NUM
ijtc-429	114	59	has	have	AUX
ijtc-429	114	60	been	be	AUX
ijtc-429	114	61	good	good	ADJ
ijtc-429	114	62	and	and	CCONJ
ijtc-429	114	63	in	in	ADP
ijtc-429	114	64	accordance	accordance	NOUN
ijtc-429	114	65	with	with	ADP
ijtc-429	114	66	applicable	applicable	ADJ
ijtc-429	114	67	laws	law	NOUN
ijtc-429	114	68	and	and	CCONJ
ijtc-429	114	69	regulations	regulation	NOUN
ijtc-429	114	70	but	but	CCONJ
ijtc-429	114	71	has	have	AUX
ijtc-429	114	72	not	not	PART
ijtc-429	114	73	reached	reach	VERB
ijtc-429	114	74	the	the	DET
ijtc-429	114	75	set	set	VERB
ijtc-429	114	76	target	target	NOUN
ijtc-429	114	77	2	2	NUM
ijtc-429	114	78	.	.	X
ijtc-429	115	1	obstacles	obstacle	NOUN
ijtc-429	115	2	experienced	experience	VERB
ijtc-429	115	3	by	by	ADP
ijtc-429	115	4	kpp	kpp	PROPN
ijtc-429	115	5	pratama	pratama	NOUN
ijtc-429	115	6	cileungsi	cileungsi	NOUN
ijtc-429	115	7	in	in	ADP
ijtc-429	115	8	the	the	DET
ijtc-429	115	9	implementation	implementation	NOUN
ijtc-429	115	10	of	of	ADP
ijtc-429	115	11	reporting	report	VERB
ijtc-429	115	12	annual	annual	ADJ
ijtc-429	115	13	tax	tax	NOUN
ijtc-429	115	14	returns	return	NOUN
ijtc-429	115	15	for	for	ADP
ijtc-429	115	16	individual	individual	ADJ
ijtc-429	115	17	taxpayers	taxpayer	NOUN
ijtc-429	115	18	including	include	VERB
ijtc-429	115	19	server	server	NOUN
ijtc-429	115	20	errors	error	NOUN
ijtc-429	115	21	,	,	PUNCT
ijtc-429	115	22	problems	problem	NOUN
ijtc-429	115	23	with	with	ADP
ijtc-429	115	24	the	the	DET
ijtc-429	115	25	djp	djp	ADJ
ijtc-429	115	26	online	online	ADJ
ijtc-429	115	27	system	system	NOUN
ijtc-429	115	28	,	,	PUNCT
ijtc-429	115	29	high	high	ADJ
ijtc-429	115	30	intensity	intensity	NOUN
ijtc-429	115	31	of	of	ADP
ijtc-429	115	32	spt	spt	ADJ
ijtc-429	115	33	reporting	reporting	NOUN
ijtc-429	115	34	which	which	PRON
ijtc-429	115	35	causes	cause	VERB
ijtc-429	115	36	server	server	NOUN
ijtc-429	115	37	overload	overload	NOUN
ijtc-429	115	38	,	,	PUNCT
ijtc-429	115	39	difficulties	difficulty	NOUN
ijtc-429	115	40	in	in	ADP
ijtc-429	115	41	filling	fill	VERB
ijtc-429	115	42	out	out	ADP
ijtc-429	115	43	spt	spt	NOUN
ijtc-429	115	44	,	,	PUNCT
ijtc-429	115	45	lack	lack	NOUN
ijtc-429	115	46	of	of	ADP
ijtc-429	115	47	complete	complete	ADJ
ijtc-429	115	48	attachments	attachment	NOUN
ijtc-429	115	49	,	,	PUNCT
ijtc-429	115	50	internet	internet	NOUN
ijtc-429	115	51	network	network	NOUN
ijtc-429	115	52	,	,	PUNCT
ijtc-429	115	53	and	and	CCONJ
ijtc-429	115	54	the	the	DET
ijtc-429	115	55	lack	lack	NOUN
ijtc-429	115	56	of	of	ADP
ijtc-429	115	57	understanding	understanding	NOUN
ijtc-429	115	58	of	of	ADP
ijtc-429	115	59	taxpayers	taxpayer	NOUN
ijtc-429	115	60	to	to	PART
ijtc-429	115	61	submit	submit	VERB
ijtc-429	115	62	spt	spt	PROPN
ijtc-429	115	63	.	.	PUNCT
ijtc-429	116	1	3	3	X
ijtc-429	116	2	.	.	X
ijtc-429	116	3	efforts	effort	NOUN
ijtc-429	116	4	made	make	VERB
ijtc-429	116	5	by	by	ADP
ijtc-429	116	6	kpp	kpp	PROPN
ijtc-429	116	7	pratama	pratama	NOUN
ijtc-429	116	8	cileungsi	cileungsi	NOUN
ijtc-429	116	9	to	to	PART
ijtc-429	116	10	overcome	overcome	VERB
ijtc-429	116	11	obstacles	obstacle	NOUN
ijtc-429	116	12	include	include	VERB
ijtc-429	116	13	making	make	VERB
ijtc-429	116	14	improvements	improvement	NOUN
ijtc-429	116	15	to	to	ADP
ijtc-429	116	16	the	the	DET
ijtc-429	116	17	oc	oc	NOUN
ijtc-429	116	18	(	(	PUNCT
ijtc-429	116	19	operator	operator	NOUN
ijtc-429	116	20	console	console	NOUN
ijtc-429	116	21	)	)	PUNCT
ijtc-429	116	22	,	,	PUNCT
ijtc-429	116	23	conducting	conduct	VERB
ijtc-429	116	24	socialization	socialization	NOUN
ijtc-429	116	25	and	and	CCONJ
ijtc-429	116	26	picking	pick	VERB
ijtc-429	116	27	up	up	ADP
ijtc-429	116	28	the	the	DET
ijtc-429	116	29	ball	ball	NOUN
ijtc-429	116	30	in	in	ADP
ijtc-429	116	31	giving	give	VERB
ijtc-429	116	32	an	an	DET
ijtc-429	116	33	appeal	appeal	NOUN
ijtc-429	116	34	to	to	ADP
ijtc-429	116	35	taxpayers	taxpayer	NOUN
ijtc-429	116	36	to	to	PART
ijtc-429	116	37	submit	submit	VERB
ijtc-429	116	38	their	their	PRON
ijtc-429	116	39	spt	spt	NOUN
ijtc-429	116	40	,	,	PUNCT
ijtc-429	116	41	even	even	ADV
ijtc-429	116	42	though	though	SCONJ
ijtc-429	116	43	in	in	ADP
ijtc-429	116	44	serving	serve	VERB
ijtc-429	116	45	a	a	DET
ijtc-429	116	46	decrease	decrease	NOUN
ijtc-429	116	47	in	in	ADP
ijtc-429	116	48	income	income	NOUN
ijtc-429	116	49	during	during	ADP
ijtc-429	116	50	this	this	DET
ijtc-429	116	51	covid-19	covid-19	PROPN
ijtc-429	116	52	pandemic	pandemic	ADJ
ijtc-429	116	53	period	period	NOUN
ijtc-429	116	54	,	,	PUNCT
ijtc-429	116	55	as	as	ADV
ijtc-429	116	56	well	well	ADV
ijtc-429	116	57	as	as	ADP
ijtc-429	116	58	by	by	AUX
ijtc-429	116	59	add	add	VERB
ijtc-429	116	60	existing	exist	VERB
ijtc-429	116	61	hr	hr	NOUN
ijtc-429	116	62	reference	reference	NOUN
ijtc-429	116	63	adi	adi	PROPN
ijtc-429	116	64	,	,	PUNCT
ijtc-429	116	65	i.	i.	PROPN
ijtc-429	116	66	k.	k.	PROPN
ijtc-429	116	67	y.	y.	PROPN
ijtc-429	116	68	(	(	PUNCT
ijtc-429	116	69	2020	2020	NUM
ijtc-429	116	70	)	)	PUNCT
ijtc-429	116	71	.	.	PUNCT
ijtc-429	117	1	efektifitas	efektifitas	PROPN
ijtc-429	117	2	e	e	NOUN
ijtc-429	117	3	–	–	PUNCT
ijtc-429	117	4	filing	file	VERB
ijtc-429	117	5	terhadap	terhadap	PROPN
ijtc-429	117	6	peningkatan	peningkatan	PROPN
ijtc-429	117	7	kepatuhan	kepatuhan	PROPN
ijtc-429	117	8	wajib	wajib	PROPN
ijtc-429	117	9	pajak	pajak	PROPN
ijtc-429	117	10	orang	orang	PROPN
ijtc-429	117	11	pribadi	pribadi	PROPN
ijtc-429	117	12	dengan	dengan	PROPN
ijtc-429	117	13	tingkat	tingkat	PROPN
ijtc-429	117	14	keamanan	keamanan	PROPN
ijtc-429	117	15	dan	dan	PROPN
ijtc-429	117	16	kerahasiaan	kerahasiaan	PROPN
ijtc-429	117	17	sebagai	sebagai	PROPN
ijtc-429	117	18	variabel	variabel	PROPN
ijtc-429	117	19	moderasi	moderasi	PROPN
ijtc-429	117	20	(	(	PUNCT
ijtc-429	117	21	studi	studi	PROPN
ijtc-429	117	22	empiris	empiris	PROPN
ijtc-429	117	23	pada	pada	PROPN
ijtc-429	117	24	kantor	kantor	PROPN
ijtc-429	117	25	pelayanan	pelayanan	VERB
ijtc-429	117	26	pajak	pajak	PROPN
ijtc-429	117	27	pratama	pratama	NOUN
ijtc-429	117	28	badung	badung	NOUN
ijtc-429	117	29	utara	utara	PROPN
ijtc-429	117	30	)	)	PUNCT
ijtc-429	117	31	.	.	PUNCT
ijtc-429	118	1	journal	journal	PROPN
ijtc-429	118	2	of	of	ADP
ijtc-429	118	3	applied	apply	VERB
ijtc-429	118	4	management	management	NOUN
ijtc-429	118	5	and	and	CCONJ
ijtc-429	118	6	accounting	accounting	NOUN
ijtc-429	118	7	science	science	NOUN
ijtc-429	118	8	,	,	PUNCT
ijtc-429	118	9	2(1	2(1	NUM
ijtc-429	118	10	)	)	PUNCT
ijtc-429	118	11	,	,	PUNCT
ijtc-429	118	12	53–66	53–66	NUM
ijtc-429	118	13	.	.	PUNCT
ijtc-429	118	14	https://doi.org/10.51713/jamas.v2i1.26	https://doi.org/10.51713/jamas.v2i1.26	PROPN
ijtc-429	118	15	batrancea	batrancea	PROPN
ijtc-429	118	16	,	,	PUNCT
ijtc-429	118	17	l.	l.	PROPN
ijtc-429	118	18	,	,	PUNCT
ijtc-429	118	19	nichita	nichita	PROPN
ijtc-429	118	20	,	,	PUNCT
ijtc-429	118	21	a.	a.	NOUN
ijtc-429	118	22	,	,	PUNCT
ijtc-429	118	23	olsen	olsen	PROPN
ijtc-429	118	24	,	,	PUNCT
ijtc-429	118	25	j.	j.	PROPN
ijtc-429	118	26	,	,	PUNCT
ijtc-429	118	27	kogler	kogler	PROPN
ijtc-429	118	28	,	,	PUNCT
ijtc-429	118	29	c.	c.	PROPN
ijtc-429	118	30	,	,	PUNCT
ijtc-429	118	31	kirchler	kirchler	NOUN
ijtc-429	118	32	,	,	PUNCT
ijtc-429	118	33	e.	e.	PROPN
ijtc-429	118	34	,	,	PUNCT
ijtc-429	118	35	hoelzl	hoelzl	PROPN
ijtc-429	118	36	,	,	PUNCT
ijtc-429	118	37	e.	e.	PROPN
ijtc-429	118	38	,	,	PUNCT
ijtc-429	118	39	weiss	weiss	PROPN
ijtc-429	118	40	,	,	PUNCT
ijtc-429	118	41	a.	a.	NOUN
ijtc-429	118	42	,	,	PUNCT
ijtc-429	118	43	torgler	torgler	NOUN
ijtc-429	118	44	,	,	PUNCT
ijtc-429	118	45	b.	b.	PROPN
ijtc-429	118	46	,	,	PUNCT
ijtc-429	118	47	fooken	fooken	PROPN
ijtc-429	118	48	,	,	PUNCT
ijtc-429	118	49	j.	j.	PROPN
ijtc-429	118	50	,	,	PUNCT
ijtc-429	118	51	fuller	full	ADJ
ijtc-429	118	52	,	,	PUNCT
ijtc-429	118	53	j.	j.	PROPN
ijtc-429	118	54	,	,	PUNCT
ijtc-429	118	55	schaffner	schaffner	ADV
ijtc-429	118	56	,	,	PUNCT
ijtc-429	118	57	m.	m.	NOUN
ijtc-429	118	58	,	,	PUNCT
ijtc-429	118	59	banuri	banuri	PROPN
ijtc-429	118	60	,	,	PUNCT
ijtc-429	118	61	s.	s.	PROPN
ijtc-429	118	62	,	,	PUNCT
ijtc-429	118	63	hassanein	hassanein	PROPN
ijtc-429	118	64	,	,	PUNCT
ijtc-429	118	65	m.	m.	NOUN
ijtc-429	118	66	,	,	PUNCT
ijtc-429	118	67	alarcón	alarcón	PROPN
ijtc-429	118	68	-	-	PUNCT
ijtc-429	118	69	garcía	garcía	ADJ
ijtc-429	118	70	,	,	PUNCT
ijtc-429	118	71	g.	g.	PROPN
ijtc-429	118	72	,	,	PUNCT
ijtc-429	118	73	aldemir	aldemir	PROPN
ijtc-429	118	74	,	,	PUNCT
ijtc-429	118	75	c.	c.	PROPN
ijtc-429	118	76	,	,	PUNCT
ijtc-429	118	77	apostol	apostol	NOUN
ijtc-429	118	78	,	,	PUNCT
ijtc-429	118	79	o.	o.	PROPN
ijtc-429	118	80	,	,	PUNCT
ijtc-429	118	81	bank	bank	PROPN
ijtc-429	118	82	weinberg	weinberg	PROPN
ijtc-429	118	83	,	,	PUNCT
ijtc-429	118	84	d.	d.	PROPN
ijtc-429	118	85	,	,	PUNCT
ijtc-429	118	86	batrancea	batrancea	PROPN
ijtc-429	118	87	,	,	PUNCT
ijtc-429	118	88	i.	i.	PROPN
ijtc-429	118	89	,	,	PUNCT
ijtc-429	118	90	belianin	belianin	PROPN
ijtc-429	118	91	,	,	PUNCT
ijtc-429	118	92	a.	a.	NOUN
ijtc-429	118	93	,	,	PUNCT
ijtc-429	118	94	…	…	PUNCT
ijtc-429	118	95	zukauskas	zukauskas	PROPN
ijtc-429	118	96	,	,	PUNCT
ijtc-429	118	97	s.	s.	PROPN
ijtc-429	118	98	(	(	PUNCT
ijtc-429	118	99	2019	2019	NUM
ijtc-429	118	100	)	)	PUNCT
ijtc-429	118	101	.	.	PUNCT
ijtc-429	119	1	trust	trust	NOUN
ijtc-429	119	2	and	and	CCONJ
ijtc-429	119	3	power	power	NOUN
ijtc-429	119	4	as	as	ADP
ijtc-429	119	5	determinants	determinant	NOUN
ijtc-429	119	6	of	of	ADP
ijtc-429	119	7	tax	tax	NOUN
ijtc-429	119	8	compliance	compliance	NOUN
ijtc-429	119	9	across	across	ADP
ijtc-429	119	10	44	44	NUM
ijtc-429	119	11	nations	nation	NOUN
ijtc-429	119	12	.	.	PUNCT
ijtc-429	120	1	journal	journal	PROPN
ijtc-429	120	2	of	of	ADP
ijtc-429	120	3	economic	economic	ADJ
ijtc-429	120	4	psychology	psychology	NOUN
ijtc-429	120	5	,	,	PUNCT
ijtc-429	120	6	74	74	NUM
ijtc-429	120	7	,	,	PUNCT
ijtc-429	120	8	102191	102191	NUM
ijtc-429	120	9	.	.	PUNCT
ijtc-429	121	1	https://doi.org/10.1016/j.joep.2019.102191	https://doi.org/10.1016/j.joep.2019.102191	PROPN
ijtc-429	121	2	ciptaningsih	ciptaningsih	PROPN
ijtc-429	121	3	,	,	PUNCT
ijtc-429	121	4	t.	t.	PROPN
ijtc-429	121	5	(	(	PUNCT
ijtc-429	121	6	2013	2013	NUM
ijtc-429	121	7	)	)	PUNCT
ijtc-429	121	8	.	.	PUNCT
ijtc-429	122	1	determinan	determinan	PROPN
ijtc-429	122	2	kesuksesan	kesuksesan	PROPN
ijtc-429	122	3	implementasi	implementasi	PROPN
ijtc-429	122	4	aplikasi	aplikasi	PROPN
ijtc-429	122	5	e	e	X
ijtc-429	122	6	-	-	NOUN
ijtc-429	122	7	faktur	faktur	VERB
ijtc-429	122	8	pajak	pajak	ADJ
ijtc-429	122	9	.	.	PUNCT
ijtc-429	123	1	journal	journal	NOUN
ijtc-429	123	2	of	of	ADP
ijtc-429	123	3	accounting	accounting	NOUN
ijtc-429	123	4	faculty	faculty	NOUN
ijtc-429	123	5	of	of	ADP
ijtc-429	123	6	economics	economic	NOUN
ijtc-429	123	7	,	,	PUNCT
ijtc-429	123	8	universitas	universita	NOUN
ijtc-429	123	9	sarjanawiyata	sarjanawiyata	VERB
ijtc-429	123	10	tamansiswa	tamansiswa	NOUN
ijtc-429	123	11	,	,	PUNCT
ijtc-429	123	12	1(1	1(1	NUM
ijtc-429	123	13	)	)	PUNCT
ijtc-429	123	14	,	,	PUNCT
ijtc-429	123	15	52–58	52–58	NUM
ijtc-429	123	16	.	.	PUNCT
ijtc-429	124	1	https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/8	https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/8	PROPN
ijtc-429	124	2	diana	diana	PROPN
ijtc-429	124	3	,	,	PUNCT
ijtc-429	124	4	a.	a.	PROPN
ijtc-429	124	5	,	,	PUNCT
ijtc-429	124	6	&	&	CCONJ
ijtc-429	124	7	setiawati	setiawati	PROPN
ijtc-429	124	8	,	,	PUNCT
ijtc-429	124	9	l.	l.	PROPN
ijtc-429	124	10	(	(	PUNCT
ijtc-429	124	11	2017	2017	NUM
ijtc-429	124	12	)	)	PUNCT
ijtc-429	124	13	.	.	PUNCT
ijtc-429	125	1	perpajakan	perpajakan	PROPN
ijtc-429	125	2	indonesia	indonesia	PROPN
ijtc-429	125	3	konsep	konsep	PROPN
ijtc-429	125	4	,	,	PUNCT
ijtc-429	125	5	aplikasi	aplikasi	PROPN
ijtc-429	125	6	,	,	PUNCT
ijtc-429	125	7	dan	dan	PROPN
ijtc-429	125	8	penuntun	penuntun	PROPN
ijtc-429	125	9	praktis	praktis	PROPN
ijtc-429	125	10	(	(	PUNCT
ijtc-429	125	11	1st	1st	ADJ
ijtc-429	125	12	ed	ed	NOUN
ijtc-429	125	13	.	.	PUNCT
ijtc-429	125	14	)	)	PUNCT
ijtc-429	125	15	.	.	PUNCT
ijtc-429	126	1	andi	andi	PROPN
ijtc-429	126	2	publishing	publishing	PROPN
ijtc-429	126	3	.	.	PUNCT
ijtc-429	127	1	https://library.unismuh.ac.id/opac/detail-opac?id=103035	https://library.unismuh.ac.id/opac/detail-opac?id=103035	PROPN
ijtc-429	127	2	direktorat	direktorat	NOUN
ijtc-429	127	3	jenderal	jenderal	ADJ
ijtc-429	127	4	pajak	pajak	ADV
ijtc-429	127	5	.	.	PUNCT
ijtc-429	128	1	(	(	PUNCT
ijtc-429	128	2	2013	2013	NUM
ijtc-429	128	3	)	)	PUNCT
ijtc-429	128	4	.	.	PUNCT
ijtc-429	129	1	undang	undang	PROPN
ijtc-429	129	2	-	-	PUNCT
ijtc-429	129	3	undang	undang	PROPN
ijtc-429	129	4	kup	kup	PROPN
ijtc-429	129	5	dan	dan	PROPN
ijtc-429	129	6	peraturan	peraturan	PROPN
ijtc-429	129	7	pelaksanaannya	pelaksanaannya	PROPN
ijtc-429	129	8	(	(	PUNCT
ijtc-429	129	9	k.	k.	PROPN
ijtc-429	129	10	petrus	petrus	PROPN
ijtc-429	129	11	(	(	PUNCT
ijtc-429	129	12	ed	ed	NOUN
ijtc-429	129	13	.	.	PUNCT
ijtc-429	129	14	)	)	PUNCT
ijtc-429	129	15	;	;	PUNCT
ijtc-429	129	16	i	i	PROPN
ijtc-429	129	17	)	)	PUNCT
ijtc-429	129	18	.	.	PUNCT
ijtc-429	130	1	direktorat	direktorat	NOUN
ijtc-429	130	2	jenderal	jenderal	ADJ
ijtc-429	130	3	pajak	pajak	ADV
ijtc-429	130	4	.	.	PUNCT
ijtc-429	131	1	https://kemenkeu.go.id/sites/default/files/uu-kup	https://kemenkeu.go.id/sites/default/files/uu-kup	ADJ
ijtc-429	131	2	mobile.pdf	mobile.pdf	X
ijtc-429	131	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	131	4	analysis	analysis	NOUN
ijtc-429	131	5	of	of	ADP
ijtc-429	131	6	the	the	DET
ijtc-429	131	7	implementation	implementation	NOUN
ijtc-429	131	8	of	of	ADP
ijtc-429	131	9	annual	annual	ADJ
ijtc-429	131	10	tax	tax	NOUN
ijtc-429	131	11	reporting	reporting	NOUN
ijtc-429	131	12	policy	policy	NOUN
ijtc-429	131	13	among	among	ADP
ijtc-429	131	14	personal	personal	ADJ
ijtc-429	131	15	tax	tax	NOUN
ijtc-429	131	16	payer	payer	NOUN
ijtc-429	131	17	in	in	ADP
ijtc-429	131	18	indonesia	indonesia	PROPN
ijtc-429	131	19	harjo	harjo	PROPN
ijtc-429	131	20	and	and	CCONJ
ijtc-429	131	21	salleh	salleh	NOUN
ijtc-429	131	22	101	101	NUM
ijtc-429	131	23	|	|	ADV
ijtc-429	131	24	ilomata	ilomata	PROPN
ijtc-429	131	25	international	international	ADJ
ijtc-429	131	26	journal	journal	NOUN
ijtc-429	131	27	of	of	ADP
ijtc-429	131	28	tax	tax	PROPN
ijtc-429	131	29	&	&	CCONJ
ijtc-429	131	30	accounting	accounting	PROPN
ijtc-429	131	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-429	131	32	direktorat	direktorat	NOUN
ijtc-429	131	33	jenderal	jenderal	ADJ
ijtc-429	131	34	pajak	pajak	ADV
ijtc-429	131	35	.	.	PUNCT
ijtc-429	132	1	(	(	PUNCT
ijtc-429	132	2	2020	2020	NUM
ijtc-429	132	3	)	)	PUNCT
ijtc-429	132	4	.	.	PUNCT
ijtc-429	133	1	laporan	laporan	PROPN
ijtc-429	133	2	tahunan	tahunan	PROPN
ijtc-429	133	3	direktorat	direktorat	NOUN
ijtc-429	133	4	jenderal	jenderal	PROPN
ijtc-429	134	1	pajak	pajak	PROPN
ijtc-429	134	2	tahun	tahun	PROPN
ijtc-429	134	3	2020	2020	NUM
ijtc-429	134	4	.	.	PUNCT
ijtc-429	135	1	https://pajak.go.id/id/laporan-tahunan-2020	https://pajak.go.id/id/laporan-tahunan-2020	PROPN
ijtc-429	135	2	ernita	ernita	PROPN
ijtc-429	135	3	,	,	PUNCT
ijtc-429	135	4	k.	k.	PROPN
ijtc-429	135	5	,	,	PUNCT
ijtc-429	135	6	&	&	CCONJ
ijtc-429	135	7	sudjiman	sudjiman	NOUN
ijtc-429	135	8	,	,	PUNCT
ijtc-429	135	9	p.	p.	PROPN
ijtc-429	135	10	e.	e.	PROPN
ijtc-429	135	11	(	(	PUNCT
ijtc-429	135	12	2021	2021	NUM
ijtc-429	135	13	)	)	PUNCT
ijtc-429	135	14	.	.	PUNCT
ijtc-429	136	1	pengaruh	pengaruh	PROPN
ijtc-429	136	2	penggunaan	penggunaan	PROPN
ijtc-429	136	3	e	e	NOUN
ijtc-429	136	4	-	-	NOUN
ijtc-429	136	5	tax	tax	ADJ
ijtc-429	136	6	terhadap	terhadap	PROPN
ijtc-429	136	7	kepatuhan	kepatuhan	PROPN
ijtc-429	136	8	wajib	wajib	PROPN
ijtc-429	136	9	pajak	pajak	PROPN
ijtc-429	136	10	(	(	PUNCT
ijtc-429	136	11	studi	studi	PROPN
ijtc-429	136	12	pada	pada	PROPN
ijtc-429	136	13	kantor	kantor	PROPN
ijtc-429	136	14	pelayanan	pelayanan	VERB
ijtc-429	136	15	pajak	pajak	PROPN
ijtc-429	136	16	pratama	pratama	NOUN
ijtc-429	136	17	cibitung	cibitung	NOUN
ijtc-429	136	18	)	)	PUNCT
ijtc-429	136	19	.	.	PUNCT
ijtc-429	137	1	jurnal	jurnal	ADJ
ijtc-429	137	2	ekonomi	ekonomi	PROPN
ijtc-429	137	3	dan	dan	PROPN
ijtc-429	137	4	bisnis	bisnis	PROPN
ijtc-429	137	5	ekonomis	ekonomis	PROPN
ijtc-429	137	6	,	,	PUNCT
ijtc-429	137	7	14(1	14(1	NUM
ijtc-429	137	8	)	)	PUNCT
ijtc-429	137	9	,	,	PUNCT
ijtc-429	137	10	3–18	3–18	PROPN
ijtc-429	137	11	.	.	PUNCT
ijtc-429	138	1	https://jurnal.unai.edu/index.php/jeko/article/view/2499	https://jurnal.unai.edu/index.php/jeko/article/view/2499	PROPN
ijtc-429	138	2	handoyo	handoyo	PROPN
ijtc-429	138	3	,	,	PUNCT
ijtc-429	138	4	e.	e.	PROPN
ijtc-429	138	5	(	(	PUNCT
ijtc-429	138	6	2012	2012	NUM
ijtc-429	138	7	)	)	PUNCT
ijtc-429	138	8	.	.	PUNCT
ijtc-429	139	1	kebijakan	kebijakan	PROPN
ijtc-429	139	2	publik	publik	PROPN
ijtc-429	139	3	(	(	PUNCT
ijtc-429	139	4	1st	1st	ADJ
ijtc-429	139	5	ed	ed	NOUN
ijtc-429	139	6	.	.	PUNCT
ijtc-429	139	7	)	)	PUNCT
ijtc-429	139	8	.	.	PUNCT
ijtc-429	140	1	widya	widya	PROPN
ijtc-429	140	2	karya	karya	PROPN
ijtc-429	140	3	.	.	PUNCT
ijtc-429	141	1	https://staff.unnes.ac.id/dosen/eko-handoyo.html/	https://staff.unnes.ac.id/dosen/eko-handoyo.html/	VERB
ijtc-429	141	2	harjo	harjo	PROPN
ijtc-429	141	3	,	,	PUNCT
ijtc-429	141	4	d.	d.	PROPN
ijtc-429	141	5	(	(	PUNCT
ijtc-429	141	6	2019	2019	NUM
ijtc-429	141	7	)	)	PUNCT
ijtc-429	141	8	.	.	PUNCT
ijtc-429	142	1	perpajakan	perpajakan	PROPN
ijtc-429	142	2	indonesia	indonesia	PROPN
ijtc-429	142	3	sebagai	sebagai	PROPN
ijtc-429	142	4	materi	materi	PROPN
ijtc-429	142	5	perkuliahan	perkuliahan	PROPN
ijtc-429	142	6	di	di	PROPN
ijtc-429	142	7	perguruan	perguruan	PROPN
ijtc-429	142	8	tinggi	tinggi	PROPN
ijtc-429	142	9	(	(	PUNCT
ijtc-429	142	10	d.	d.	PROPN
ijtc-429	142	11	harjo	harjo	PROPN
ijtc-429	142	12	(	(	PUNCT
ijtc-429	142	13	ed	ed	NOUN
ijtc-429	142	14	.	.	PUNCT
ijtc-429	142	15	)	)	PUNCT
ijtc-429	142	16	;	;	PUNCT
ijtc-429	142	17	i	i	PROPN
ijtc-429	142	18	)	)	PUNCT
ijtc-429	142	19	.	.	PUNCT
ijtc-429	143	1	mitra	mitra	PROPN
ijtc-429	143	2	wacana	wacana	PROPN
ijtc-429	143	3	media	media	PROPN
ijtc-429	143	4	.	.	PUNCT
ijtc-429	144	1	https://www.mitrawacanamedia.com/perpajakan-indonesiasebagai-materi-perkuliahan-di-perguruan-tinggi-dwikora-edisi-2	https://www.mitrawacanamedia.com/perpajakan-indonesiasebagai-materi-perkuliahan-di-perguruan-tinggi-dwikora-edisi-2	PROPN
ijtc-429	144	2	herawati	herawati	PROPN
ijtc-429	144	3	,	,	PUNCT
ijtc-429	144	4	h.	h.	PROPN
ijtc-429	144	5	,	,	PUNCT
ijtc-429	144	6	tabroni	tabroni	NOUN
ijtc-429	144	7	,	,	PUNCT
ijtc-429	144	8	r.	r.	PROPN
ijtc-429	144	9	,	,	PUNCT
ijtc-429	144	10	&	&	CCONJ
ijtc-429	144	11	lusiana	lusiana	PROPN
ijtc-429	144	12	,	,	PUNCT
ijtc-429	144	13	s.	s.	PROPN
ijtc-429	144	14	(	(	PUNCT
ijtc-429	144	15	2018	2018	NUM
ijtc-429	144	16	)	)	PUNCT
ijtc-429	144	17	.	.	PUNCT
ijtc-429	145	1	the	the	DET
ijtc-429	145	2	effectiveness	effectiveness	NOUN
ijtc-429	145	3	of	of	ADP
ijtc-429	145	4	the	the	DET
ijtc-429	145	5	tax	tax	NOUN
ijtc-429	145	6	regulation	regulation	NOUN
ijtc-429	145	7	socialization	socialization	NOUN
ijtc-429	145	8	strategies	strategy	NOUN
ijtc-429	145	9	on	on	ADP
ijtc-429	145	10	tax	tax	NOUN
ijtc-429	145	11	payers	payer	NOUN
ijtc-429	145	12	’	'	PUNCT
ijtc-429	145	13	comprehension	comprehension	NOUN
ijtc-429	145	14	and	and	CCONJ
ijtc-429	145	15	compliance	compliance	NOUN
ijtc-429	145	16	in	in	ADP
ijtc-429	145	17	implementing	implement	VERB
ijtc-429	145	18	their	their	PRON
ijtc-429	145	19	tax	tax	NOUN
ijtc-429	145	20	obligations	obligation	NOUN
ijtc-429	145	21	.	.	PUNCT
ijtc-429	146	1	the	the	DET
ijtc-429	146	2	international	international	ADJ
ijtc-429	146	3	journal	journal	NOUN
ijtc-429	146	4	of	of	ADP
ijtc-429	146	5	business	business	NOUN
ijtc-429	146	6	review	review	NOUN
ijtc-429	146	7	(	(	PUNCT
ijtc-429	146	8	the	the	DET
ijtc-429	146	9	jobs	job	NOUN
ijtc-429	146	10	review	review	NOUN
ijtc-429	146	11	)	)	PUNCT
ijtc-429	146	12	,	,	PUNCT
ijtc-429	146	13	1(2	1(2	NUM
ijtc-429	146	14	)	)	PUNCT
ijtc-429	146	15	,	,	PUNCT
ijtc-429	146	16	145	145	NUM
ijtc-429	146	17	–	–	PUNCT
ijtc-429	146	18	154	154	NUM
ijtc-429	146	19	.	.	PUNCT
ijtc-429	147	1	https://doi.org/10.17509/tjr.v1i2.12980	https://doi.org/10.17509/tjr.v1i2.12980	PROPN
ijtc-429	147	2	hidayat	hidayat	PROPN
ijtc-429	147	3	,	,	PUNCT
ijtc-429	147	4	t.	t.	PROPN
ijtc-429	147	5	,	,	PUNCT
ijtc-429	147	6	&	&	CCONJ
ijtc-429	147	7	afiyanti	afiyanti	PROPN
ijtc-429	147	8	,	,	PUNCT
ijtc-429	147	9	p.	p.	PROPN
ijtc-429	147	10	e.	e.	PROPN
ijtc-429	147	11	(	(	PUNCT
ijtc-429	147	12	2019	2019	NUM
ijtc-429	147	13	)	)	PUNCT
ijtc-429	147	14	.	.	PUNCT
ijtc-429	148	1	pengaruh	pengaruh	NOUN
ijtc-429	148	2	penerapan	penerapan	PROPN
ijtc-429	148	3	e	e	PROPN
ijtc-429	148	4	-	-	PROPN
ijtc-429	148	5	spt	spt	ADJ
ijtc-429	148	6	dan	dan	PROPN
ijtc-429	148	7	pengetahuan	pengetahuan	PROPN
ijtc-429	148	8	perpajakan	perpajakan	PROPN
ijtc-429	148	9	terhadap	terhadap	PROPN
ijtc-429	148	10	kepatuhan	kepatuhan	PROPN
ijtc-429	148	11	wajib	wajib	PROPN
ijtc-429	148	12	pajak	pajak	PROPN
ijtc-429	148	13	.	.	PUNCT
ijtc-429	149	1	jurnal	jurnal	PROPN
ijtc-429	149	2	akuntansi	akuntansi	PROPN
ijtc-429	149	3	bisnis	bisnis	PROPN
ijtc-429	149	4	pelita	pelita	PROPN
ijtc-429	149	5	bangsa	bangsa	PROPN
ijtc-429	149	6	,	,	PUNCT
ijtc-429	149	7	4(1	4(1	PROPN
ijtc-429	149	8	)	)	PUNCT
ijtc-429	149	9	,	,	PUNCT
ijtc-429	149	10	55–70	55–70	NUM
ijtc-429	149	11	.	.	PUNCT
ijtc-429	150	1	https://journal.lppmpelitabangsa.id/index.php/akubis/article/view/101	https://journal.lppmpelitabangsa.id/index.php/akubis/article/view/101	PROPN
ijtc-429	150	2	janika	janika	PROPN
ijtc-429	150	3	,	,	PUNCT
ijtc-429	150	4	pangestoeti	pangestoeti	PROPN
ijtc-429	150	5	,	,	PUNCT
ijtc-429	150	6	w.	w.	PROPN
ijtc-429	150	7	,	,	PUNCT
ijtc-429	150	8	&	&	CCONJ
ijtc-429	150	9	kurnianingsih	kurnianingsih	PROPN
ijtc-429	150	10	,	,	PUNCT
ijtc-429	150	11	f.	f.	PROPN
ijtc-429	150	12	(	(	PUNCT
ijtc-429	150	13	2019	2019	NUM
ijtc-429	150	14	)	)	PUNCT
ijtc-429	150	15	.	.	PUNCT
ijtc-429	151	1	analisis	analisis	PROPN
ijtc-429	151	2	implementasi	implementasi	PROPN
ijtc-429	151	3	kebijakan	kebijakan	PROPN
ijtc-429	151	4	pajak	pajak	PROPN
ijtc-429	151	5	tentang	tentang	PROPN
ijtc-429	151	6	surat	surat	PROPN
ijtc-429	151	7	pemberitahuan	pemberitahuan	PROPN
ijtc-429	151	8	elektronik	elektronik	X
ijtc-429	151	9	(	(	PUNCT
ijtc-429	151	10	espt	espt	NOUN
ijtc-429	151	11	)	)	PUNCT
ijtc-429	151	12	tahunan	tahunan	PROPN
ijtc-429	151	13	di	di	PROPN
ijtc-429	151	14	kantor	kantor	PROPN
ijtc-429	151	15	pelayanan	pelayanan	PROPN
ijtc-429	151	16	pajak	pajak	ADV
ijtc-429	151	17	pratama	pratama	NOUN
ijtc-429	151	18	bintan	bintan	NOUN
ijtc-429	151	19	[	[	X
ijtc-429	151	20	universitas	universita	NOUN
ijtc-429	151	21	maritim	maritim	NOUN
ijtc-429	151	22	raja	raja	PROPN
ijtc-429	151	23	ali	ali	PROPN
ijtc-429	151	24	haji	haji	PROPN
ijtc-429	151	25	]	]	PUNCT
ijtc-429	151	26	.	.	PUNCT
ijtc-429	152	1	http://repositori.umrah.ac.id/id/eprint/248	http://repositori.umrah.ac.id/id/eprint/248	PROPN
ijtc-429	152	2	kumala	kumala	PROPN
ijtc-429	152	3	,	,	PUNCT
ijtc-429	152	4	r.	r.	PROPN
ijtc-429	152	5	,	,	PUNCT
ijtc-429	152	6	&	&	CCONJ
ijtc-429	152	7	junaidi	junaidi	PROPN
ijtc-429	152	8	,	,	PUNCT
ijtc-429	152	9	a.	a.	NOUN
ijtc-429	152	10	(	(	PUNCT
ijtc-429	152	11	2019	2019	NUM
ijtc-429	152	12	)	)	PUNCT
ijtc-429	152	13	.	.	PUNCT
ijtc-429	153	1	pengaruh	pengaruh	NOUN
ijtc-429	153	2	kesadaran	kesadaran	VERB
ijtc-429	153	3	membayar	membayar	PROPN
ijtc-429	153	4	pajak	pajak	ADV
ijtc-429	153	5	,	,	PUNCT
ijtc-429	153	6	pengetahuan	pengetahuan	PROPN
ijtc-429	153	7	dan	dan	PROPN
ijtc-429	153	8	pemahaman	pemahaman	PROPN
ijtc-429	153	9	peraturan	peraturan	PROPN
ijtc-429	153	10	perpajakan	perpajakan	PROPN
ijtc-429	153	11	dan	dan	PROPN
ijtc-429	153	12	kualitas	kualitas	PROPN
ijtc-429	153	13	layanan	layanan	PROPN
ijtc-429	153	14	terhadap	terhadap	PROPN
ijtc-429	153	15	kemauan	kemauan	PROPN
ijtc-429	153	16	membayar	membayar	PROPN
ijtc-429	153	17	pajak	pajak	ADV
ijtc-429	153	18	wajib	wajib	PROPN
ijtc-429	153	19	pajak	pajak	PROPN
ijtc-429	153	20	orang	orang	PROPN
ijtc-429	153	21	pribadi	pribadi	PROPN
ijtc-429	153	22	.	.	PUNCT
ijtc-429	154	1	jurnal	jurnal	PROPN
ijtc-429	154	2	eksekutif	eksekutif	PROPN
ijtc-429	154	3	,	,	PUNCT
ijtc-429	154	4	16(2	16(2	NUM
ijtc-429	154	5	)	)	PUNCT
ijtc-429	154	6	,	,	PUNCT
ijtc-429	154	7	256–278	256–278	NUM
ijtc-429	154	8	.	.	PUNCT
ijtc-429	154	9	https://jurnal.ibmt.ac.id/index.php/jeksekutif/article/view/235	https://jurnal.ibmt.ac.id/index.php/jeksekutif/article/view/235	VERB
ijtc-429	154	10	latofah	latofah	NOUN
ijtc-429	154	11	,	,	PUNCT
ijtc-429	154	12	n.	n.	NOUN
ijtc-429	154	13	,	,	PUNCT
ijtc-429	154	14	&	&	CCONJ
ijtc-429	154	15	harjo	harjo	PROPN
ijtc-429	154	16	,	,	PUNCT
ijtc-429	154	17	d.	d.	PROPN
ijtc-429	154	18	(	(	PUNCT
ijtc-429	154	19	2020	2020	NUM
ijtc-429	154	20	)	)	PUNCT
ijtc-429	154	21	.	.	PUNCT
ijtc-429	155	1	analisis	analisis	ADJ
ijtc-429	155	2	tax	tax	NOUN
ijtc-429	155	3	awareness	awareness	NOUN
ijtc-429	155	4	dalam	dalam	PROPN
ijtc-429	155	5	upaya	upaya	PROPN
ijtc-429	155	6	meningkatkan	meningkatkan	PROPN
ijtc-429	155	7	kepatuhan	kepatuhan	PROPN
ijtc-429	155	8	wajib	wajib	PROPN
ijtc-429	155	9	pajak	pajak	PROPN
ijtc-429	155	10	di	di	PROPN
ijtc-429	155	11	kantor	kantor	PROPN
ijtc-429	155	12	pelayanan	pelayanan	PROPN
ijtc-429	155	13	pajak	pajak	PROPN
ijtc-429	155	14	pratama	pratama	NOUN
ijtc-429	155	15	bekasi	bekasi	PROPN
ijtc-429	155	16	barat	barat	PROPN
ijtc-429	155	17	.	.	PUNCT
ijtc-429	156	1	jurnal	jurnal	PROPN
ijtc-429	156	2	pajak	pajak	PROPN
ijtc-429	156	3	vokasi	vokasi	NOUN
ijtc-429	156	4	(	(	PUNCT
ijtc-429	156	5	jupasi	jupasi	NOUN
ijtc-429	156	6	)	)	PUNCT
ijtc-429	156	7	,	,	PUNCT
ijtc-429	156	8	2(1	2(1	NUM
ijtc-429	156	9	)	)	PUNCT
ijtc-429	156	10	,	,	PUNCT
ijtc-429	156	11	52–62	52–62	NUM
ijtc-429	156	12	.	.	PUNCT
ijtc-429	157	1	https://doi.org/10.31334/jupasi.v2i1.1121	https://doi.org/10.31334/jupasi.v2i1.1121	PROPN
ijtc-429	157	2	melando	melando	PROPN
ijtc-429	157	3	,	,	PUNCT
ijtc-429	157	4	n.	n.	NOUN
ijtc-429	157	5	,	,	PUNCT
ijtc-429	157	6	&	&	CCONJ
ijtc-429	157	7	waluyo	waluyo	PROPN
ijtc-429	157	8	,	,	PUNCT
ijtc-429	157	9	w.	w.	PROPN
ijtc-429	157	10	(	(	PUNCT
ijtc-429	157	11	2013	2013	NUM
ijtc-429	157	12	)	)	PUNCT
ijtc-429	157	13	.	.	PUNCT
ijtc-429	158	1	pengaruh	pengaruh	NOUN
ijtc-429	158	2	pelayanan	pelayanan	VERB
ijtc-429	158	3	fiskus	fisku	NOUN
ijtc-429	158	4	,	,	PUNCT
ijtc-429	158	5	persepsi	persepsi	PROPN
ijtc-429	158	6	atas	atas	PROPN
ijtc-429	158	7	efektivitas	efektivitas	PROPN
ijtc-429	158	8	sistem	sistem	PROPN
ijtc-429	158	9	perpajakan	perpajakan	PROPN
ijtc-429	158	10	,	,	PUNCT
ijtc-429	158	11	pengetahuan	pengetahuan	NOUN
ijtc-429	158	12	pajak	pajak	ADV
ijtc-429	158	13	,	,	PUNCT
ijtc-429	158	14	dan	dan	PROPN
ijtc-429	158	15	kesadaran	kesadaran	PROPN
ijtc-429	158	16	wajib	wajib	PROPN
ijtc-429	158	17	pajak	pajak	PROPN
ijtc-429	158	18	terhadap	terhadap	PROPN
ijtc-429	158	19	kepatuhan	kepatuhan	PROPN
ijtc-429	158	20	wajib	wajib	PROPN
ijtc-429	158	21	pajak	pajak	PROPN
ijtc-429	158	22	orang	orang	PROPN
ijtc-429	158	23	pribadi	pribadi	PROPN
ijtc-429	158	24	.	.	PUNCT
ijtc-429	159	1	jurnal	jurnal	ADJ
ijtc-429	159	2	ultima	ultima	PROPN
ijtc-429	159	3	accounting	accounting	NOUN
ijtc-429	159	4	,	,	PUNCT
ijtc-429	159	5	5(2	5(2	NUM
ijtc-429	159	6	)	)	PUNCT
ijtc-429	159	7	,	,	PUNCT
ijtc-429	159	8	17–37	17–37	NUM
ijtc-429	159	9	.	.	PUNCT
ijtc-429	160	1	https://doi.org/10.31937/akuntansi.v5i2.150	https://doi.org/10.31937/akuntansi.v5i2.150	PROPN
ijtc-429	160	2	moleong	moleong	PROPN
ijtc-429	160	3	,	,	PUNCT
ijtc-429	160	4	l.	l.	PROPN
ijtc-429	160	5	j.	j.	PROPN
ijtc-429	160	6	(	(	PUNCT
ijtc-429	160	7	2018	2018	NUM
ijtc-429	160	8	)	)	PUNCT
ijtc-429	160	9	.	.	PUNCT
ijtc-429	161	1	metodologi	metodologi	PROPN
ijtc-429	161	2	penelitian	penelitian	PROPN
ijtc-429	161	3	kualitatif	kualitatif	PROPN
ijtc-429	161	4	(	(	PUNCT
ijtc-429	161	5	38th	38th	ADJ
ijtc-429	161	6	ed	ed	NOUN
ijtc-429	161	7	.	.	PUNCT
ijtc-429	161	8	)	)	PUNCT
ijtc-429	161	9	.	.	PUNCT
ijtc-429	162	1	remaja	remaja	PROPN
ijtc-429	162	2	rosdakarya	rosdakarya	PROPN
ijtc-429	162	3	.	.	PUNCT
ijtc-429	163	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	PROPN
ijtc-429	163	2	norzhela	norzhela	PROPN
ijtc-429	163	3	,	,	PUNCT
ijtc-429	163	4	b.	b.	PROPN
ijtc-429	163	5	,	,	PUNCT
ijtc-429	163	6	rauf	rauf	PROPN
ijtc-429	163	7	,	,	PUNCT
ijtc-429	163	8	s.	s.	PROPN
ijtc-429	163	9	a.	a.	PROPN
ijtc-429	163	10	,	,	PUNCT
ijtc-429	163	11	&	&	CCONJ
ijtc-429	163	12	hermawansyah	hermawansyah	PROPN
ijtc-429	163	13	,	,	PUNCT
ijtc-429	163	14	a.	a.	NOUN
ijtc-429	163	15	(	(	PUNCT
ijtc-429	163	16	2019	2019	NUM
ijtc-429	163	17	)	)	PUNCT
ijtc-429	163	18	.	.	PUNCT
ijtc-429	164	1	analisis	analisis	NOUN
ijtc-429	164	2	efektivitas	efektivita	NOUN
ijtc-429	164	3	kepuasan	kepuasan	PROPN
ijtc-429	164	4	wajib	wajib	PROPN
ijtc-429	164	5	pajak	pajak	PROPN
ijtc-429	164	6	dalam	dalam	PROPN
ijtc-429	164	7	pengisian	pengisian	PROPN
ijtc-429	164	8	laporan	laporan	VERB
ijtc-429	164	9	spt	spt	PROPN
ijtc-429	164	10	djp	djp	PROPN
ijtc-429	164	11	online	online	NOUN
ijtc-429	164	12	.	.	PUNCT
ijtc-429	165	1	j	j	PROPN
ijtc-429	165	2	-	-	PUNCT
ijtc-429	165	3	sim	sim	PROPN
ijtc-429	165	4	 	 	SPACE
ijtc-429	165	5	:	:	PUNCT
ijtc-429	165	6	jurnal	jurnal	PROPN
ijtc-429	165	7	sistem	sistem	PROPN
ijtc-429	165	8	informasi	informasi	PROPN
ijtc-429	165	9	,	,	PUNCT
ijtc-429	165	10	2(2	2(2	NUM
ijtc-429	165	11	)	)	PUNCT
ijtc-429	165	12	,	,	PUNCT
ijtc-429	165	13	55–59	55–59	NUM
ijtc-429	165	14	.	.	PUNCT
ijtc-429	166	1	http://ojs.stmik-borneo.ac.id/index.php/j-sim/article/view/50	http://ojs.stmik-borneo.ac.id/index.php/j-sim/article/view/50	PROPN
ijtc-429	166	2	pasolong	pasolong	NOUN
ijtc-429	166	3	,	,	PUNCT
ijtc-429	166	4	h.	h.	PROPN
ijtc-429	166	5	(	(	PUNCT
ijtc-429	166	6	2019	2019	NUM
ijtc-429	166	7	)	)	PUNCT
ijtc-429	166	8	.	.	PUNCT
ijtc-429	167	1	teori	teori	PROPN
ijtc-429	167	2	administrasi	administrasi	PROPN
ijtc-429	167	3	publik	publik	PROPN
ijtc-429	167	4	(	(	PUNCT
ijtc-429	167	5	9th	9th	ADJ
ijtc-429	167	6	ed	ed	NOUN
ijtc-429	167	7	.	.	PUNCT
ijtc-429	167	8	)	)	PUNCT
ijtc-429	167	9	.	.	PUNCT
ijtc-429	168	1	alfabeta	alfabeta	PROPN
ijtc-429	168	2	.	.	PUNCT
ijtc-429	169	1	https://cvalfabeta.com/product/teori-administrasi-publik/	https://cvalfabeta.com/product/teori-administrasi-publik/	PROPN
ijtc-429	169	2	perdana	perdana	PROPN
ijtc-429	169	3	,	,	PUNCT
ijtc-429	169	4	e.	e.	PROPN
ijtc-429	169	5	s.	s.	PROPN
ijtc-429	169	6	,	,	PUNCT
ijtc-429	169	7	&	&	CCONJ
ijtc-429	169	8	dwirandra	dwirandra	PROPN
ijtc-429	169	9	,	,	PUNCT
ijtc-429	169	10	a.	a.	NOUN
ijtc-429	169	11	a.	a.	NOUN
ijtc-429	169	12	n.	n.	PROPN
ijtc-429	169	13	.	.	PUNCT
ijtc-429	170	1	(	(	PUNCT
ijtc-429	170	2	2020	2020	NUM
ijtc-429	170	3	)	)	PUNCT
ijtc-429	170	4	.	.	PUNCT
ijtc-429	171	1	pengaruh	pengaruh	NOUN
ijtc-429	171	2	kesadaran	kesadaran	VERB
ijtc-429	171	3	wajib	wajib	PROPN
ijtc-429	171	4	pajak	pajak	ADV
ijtc-429	171	5	,	,	PUNCT
ijtc-429	171	6	pengetahuan	pengetahuan	NOUN
ijtc-429	171	7	perpajakan	perpajakan	X
ijtc-429	171	8	,	,	PUNCT
ijtc-429	171	9	dan	dan	PROPN
ijtc-429	171	10	sanksi	sanksi	PROPN
ijtc-429	171	11	perpajakan	perpajakan	PROPN
ijtc-429	171	12	pada	pada	PROPN
ijtc-429	171	13	kepatuhan	kepatuhan	PROPN
ijtc-429	171	14	wajib	wajib	PROPN
ijtc-429	171	15	pajak	pajak	PROPN
ijtc-429	171	16	umkm	umkm	ADJ
ijtc-429	171	17	.	.	PUNCT
ijtc-429	172	1	e	e	X
ijtc-429	172	2	-	-	ADJ
ijtc-429	172	3	jurnal	jurnal	ADJ
ijtc-429	172	4	akuntansi	akuntansi	PROPN
ijtc-429	172	5	,	,	PUNCT
ijtc-429	172	6	30(6	30(6	NUM
ijtc-429	172	7	)	)	PUNCT
ijtc-429	172	8	,	,	PUNCT
ijtc-429	172	9	1458	1458	NUM
ijtc-429	172	10	.	.	PUNCT
ijtc-429	173	1	https://doi.org/10.24843/eja.2020.v30.i06.p09	https://doi.org/10.24843/eja.2020.v30.i06.p09	PRON
ijtc-429	173	2	pohan	pohan	NOUN
ijtc-429	173	3	,	,	PUNCT
ijtc-429	173	4	c.	c.	PROPN
ijtc-429	173	5	a.	a.	PROPN
ijtc-429	173	6	(	(	PUNCT
ijtc-429	173	7	2017	2017	NUM
ijtc-429	173	8	)	)	PUNCT
ijtc-429	173	9	.	.	PUNCT
ijtc-429	174	1	pembahasan	pembahasan	ADJ
ijtc-429	174	2	komprehensif	komprehensif	PROPN
ijtc-429	174	3	pengantar	pengantar	PROPN
ijtc-429	174	4	perpajakan	perpajakan	PROPN
ijtc-429	174	5	teori	teori	PROPN
ijtc-429	174	6	dan	dan	PROPN
ijtc-429	174	7	konsep	konsep	PROPN
ijtc-429	174	8	hukum	hukum	PROPN
ijtc-429	174	9	pajak	pajak	ADV
ijtc-429	174	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-429	174	11	analysis	analysis	NOUN
ijtc-429	174	12	of	of	ADP
ijtc-429	174	13	the	the	DET
ijtc-429	174	14	implementation	implementation	NOUN
ijtc-429	174	15	of	of	ADP
ijtc-429	174	16	annual	annual	ADJ
ijtc-429	174	17	tax	tax	NOUN
ijtc-429	174	18	reporting	reporting	NOUN
ijtc-429	174	19	policy	policy	NOUN
ijtc-429	174	20	among	among	ADP
ijtc-429	174	21	personal	personal	ADJ
ijtc-429	174	22	tax	tax	NOUN
ijtc-429	174	23	payer	payer	NOUN
ijtc-429	174	24	in	in	ADP
ijtc-429	174	25	indonesia	indonesia	PROPN
ijtc-429	174	26	harjo	harjo	PROPN
ijtc-429	174	27	and	and	CCONJ
ijtc-429	174	28	salleh	salleh	PROPN
ijtc-429	174	29	102	102	NUM
ijtc-429	174	30	|	|	ADV
ijtc-429	174	31	ilomata	ilomata	PROPN
ijtc-429	174	32	international	international	ADJ
ijtc-429	174	33	journal	journal	NOUN
ijtc-429	174	34	of	of	ADP
ijtc-429	174	35	tax	tax	PROPN
ijtc-429	174	36	&	&	CCONJ
ijtc-429	174	37	accounting	accounting	PROPN
ijtc-429	174	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-429	174	39	(	(	PUNCT
ijtc-429	174	40	2nd	2nd	ADJ
ijtc-429	174	41	ed	ed	NOUN
ijtc-429	174	42	.	.	PUNCT
ijtc-429	174	43	)	)	PUNCT
ijtc-429	174	44	.	.	PUNCT
ijtc-429	175	1	mitra	mitra	PROPN
ijtc-429	175	2	wacana	wacana	PROPN
ijtc-429	175	3	media	media	PROPN
ijtc-429	175	4	.	.	PUNCT
ijtc-429	176	1	https://www.mitrawacanamedia.com/pembahasankomprehensif-pengantar-perpajakan-teori-dan-konsep-hukum-pajak-edisi-2	https://www.mitrawacanamedia.com/pembahasankomprehensif-pengantar-perpajakan-teori-dan-konsep-hukum-pajak-edisi-2	PROPN
ijtc-429	176	2	puspitarini	puspitarini	PROPN
ijtc-429	176	3	,	,	PUNCT
ijtc-429	176	4	a.	a.	NOUN
ijtc-429	176	5	(	(	PUNCT
ijtc-429	176	6	2016	2016	NUM
ijtc-429	176	7	)	)	PUNCT
ijtc-429	176	8	.	.	PUNCT
ijtc-429	177	1	implementasi	implementasi	PROPN
ijtc-429	177	2	sistem	sistem	PROPN
ijtc-429	177	3	e	e	PROPN
ijtc-429	177	4	-	-	NOUN
ijtc-429	177	5	filing	file	VERB
ijtc-429	177	6	spt	spt	PROPN
ijtc-429	177	7	tahunan	tahunan	PROPN
ijtc-429	177	8	pph	pph	PROPN
ijtc-429	177	9	orang	orang	PROPN
ijtc-429	177	10	pribadj	pribadj	PROPN
ijtc-429	177	11	pada	pada	PROPN
ijtc-429	177	12	kpp	kpp	PROPN
ijtc-429	177	13	pratama	pratama	PROPN
ijtc-429	177	14	surabaya	surabaya	PROPN
ijtc-429	177	15	pabean	pabean	PROPN
ijtc-429	177	16	cantikan	cantikan	PROPN
ijtc-429	178	1	[	[	X
ijtc-429	178	2	stiesia	stiesia	PROPN
ijtc-429	178	3	surabaya	surabaya	PROPN
ijtc-429	178	4	]	]	PUNCT
ijtc-429	178	5	.	.	PUNCT
ijtc-429	179	1	https://repository.stiesia.ac.id/id/eprint/3079/	https://repository.stiesia.ac.id/id/eprint/3079/	X
ijtc-429	179	2	rahmadani	rahmadani	PROPN
ijtc-429	179	3	,	,	PUNCT
ijtc-429	179	4	s.	s.	PROPN
ijtc-429	179	5	e.	e.	PROPN
ijtc-429	179	6	,	,	PUNCT
ijtc-429	179	7	&	&	CCONJ
ijtc-429	179	8	munawaroh	munawaroh	PROPN
ijtc-429	179	9	.	.	PUNCT
ijtc-429	180	1	(	(	PUNCT
ijtc-429	180	2	2017	2017	NUM
ijtc-429	180	3	)	)	PUNCT
ijtc-429	180	4	.	.	PUNCT
ijtc-429	181	1	antisipasi	antisipasi	NOUN
ijtc-429	181	2	restitusi	restitusi	VERB
ijtc-429	181	3	pajak	pajak	ADV
ijtc-429	181	4	pertambahan	pertambahan	PROPN
ijtc-429	181	5	nilai	nilai	PROPN
ijtc-429	181	6	atas	atas	PROPN
ijtc-429	181	7	kegiatan	kegiatan	PROPN
ijtc-429	181	8	ekspor	ekspor	PROPN
ijtc-429	181	9	dan	dan	PROPN
ijtc-429	181	10	impor	impor	PROPN
ijtc-429	181	11	pada	pada	PROPN
ijtc-429	181	12	pt	pt	PROPN
ijtc-429	181	13	ykk	ykk	PROPN
ijtc-429	181	14	zipco	zipco	PROPN
ijtc-429	181	15	indonesia	indonesia	PROPN
ijtc-429	181	16	.	.	PUNCT
ijtc-429	182	1	jurnal	jurnal	PROPN
ijtc-429	182	2	akuntansi	akuntansi	PROPN
ijtc-429	182	3	dan	dan	PROPN
ijtc-429	182	4	bisnis	bisnis	PROPN
ijtc-429	182	5	krisnadwipayana	krisnadwipayana	PROPN
ijtc-429	182	6	,	,	PUNCT
ijtc-429	182	7	4(2	4(2	NUM
ijtc-429	182	8	)	)	PUNCT
ijtc-429	182	9	,	,	PUNCT
ijtc-429	182	10	34–50	34–50	NUM
ijtc-429	182	11	.	.	PUNCT
ijtc-429	183	1	https://ojs.ekonomiunkris.ac.id/index.php/jabk/article/view/120	https://ojs.ekonomiunkris.ac.id/index.php/jabk/article/view/120	PROPN
ijtc-429	183	2	rahman	rahman	PROPN
ijtc-429	183	3	,	,	PUNCT
ijtc-429	183	4	a.	a.	PROPN
ijtc-429	183	5	,	,	PUNCT
ijtc-429	183	6	kurniawan	kurniawan	PROPN
ijtc-429	183	7	,	,	PUNCT
ijtc-429	183	8	i.	i.	PROPN
ijtc-429	183	9	,	,	PUNCT
ijtc-429	183	10	&	&	CCONJ
ijtc-429	183	11	elwa	elwa	ADJ
ijtc-429	183	12	,	,	PUNCT
ijtc-429	183	13	m.	m.	NOUN
ijtc-429	183	14	(	(	PUNCT
ijtc-429	183	15	2015	2015	NUM
ijtc-429	183	16	)	)	PUNCT
ijtc-429	183	17	.	.	PUNCT
ijtc-429	184	1	panduan	panduan	PROPN
ijtc-429	184	2	pelaksanaan	pelaksanaan	PROPN
ijtc-429	184	3	administrasi	administrasi	PROPN
ijtc-429	184	4	perpajakan	perpajakan	PROPN
ijtc-429	184	5	untuk	untuk	PROPN
ijtc-429	184	6	karyawan	karyawan	PROPN
ijtc-429	184	7	,	,	PUNCT
ijtc-429	184	8	pelaku	pelaku	PROPN
ijtc-429	184	9	bisnis	bisnis	PROPN
ijtc-429	184	10	dan	dan	PROPN
ijtc-429	184	11	perusahaan	perusahaan	PROPN
ijtc-429	184	12	(	(	PUNCT
ijtc-429	184	13	2nd	2nd	PROPN
ijtc-429	184	14	ed	ed	NOUN
ijtc-429	184	15	.	.	PUNCT
ijtc-429	184	16	)	)	PUNCT
ijtc-429	184	17	.	.	PUNCT
ijtc-429	185	1	nuansa	nuansa	PROPN
ijtc-429	185	2	cendikia	cendikia	PROPN
ijtc-429	185	3	.	.	PUNCT
ijtc-429	186	1	https://opac.perpusnas.go.id/detailopac.aspx?id=814576	https://opac.perpusnas.go.id/detailopac.aspx?id=814576	PROPN
ijtc-429	186	2	rusli	rusli	PROPN
ijtc-429	186	3	,	,	PUNCT
ijtc-429	186	4	y.	y.	PROPN
ijtc-429	186	5	m.	m.	NOUN
ijtc-429	186	6	(	(	PUNCT
ijtc-429	186	7	2019	2019	NUM
ijtc-429	186	8	)	)	PUNCT
ijtc-429	186	9	.	.	PUNCT
ijtc-429	187	1	pengaruh	pengaruh	NOUN
ijtc-429	187	2	efektivitas	efektivita	VERB
ijtc-429	187	3	penerapan	penerapan	NOUN
ijtc-429	187	4	e	e	NOUN
ijtc-429	187	5	-	-	ADJ
ijtc-429	187	6	filling	filling	ADJ
ijtc-429	187	7	dan	dan	PROPN
ijtc-429	187	8	modernisasi	modernisasi	PROPN
ijtc-429	187	9	sistem	sistem	PROPN
ijtc-429	187	10	perpajakan	perpajakan	PROPN
ijtc-429	187	11	indonesia	indonesia	PROPN
ijtc-429	187	12	terhadap	terhadap	PROPN
ijtc-429	187	13	efektivitas	efektivitas	PROPN
ijtc-429	187	14	pemrosesan	pemrosesan	PROPN
ijtc-429	187	15	data	datum	NOUN
ijtc-429	187	16	perpajakan	perpajakan	VERB
ijtc-429	187	17	.	.	PUNCT
ijtc-429	188	1	jurnal	jurnal	PROPN
ijtc-429	188	2	akuntansi	akuntansi	PROPN
ijtc-429	188	3	bisnis	bisnis	PROPN
ijtc-429	188	4	,	,	PUNCT
ijtc-429	188	5	12(1	12(1	NUM
ijtc-429	188	6	)	)	PUNCT
ijtc-429	188	7	.	.	PUNCT
ijtc-429	189	1	https://doi.org/10.30813/jab.v12i1.1509	https://doi.org/10.30813/jab.v12i1.1509	NOUN
ijtc-429	189	2	setiowati	setiowati	NOUN
ijtc-429	189	3	,	,	PUNCT
ijtc-429	189	4	y.	y.	PROPN
ijtc-429	189	5	d.	d.	PROPN
ijtc-429	189	6	,	,	PUNCT
ijtc-429	189	7	fauzi	fauzi	PROPN
ijtc-429	189	8	,	,	PUNCT
ijtc-429	189	9	a.	a.	PROPN
ijtc-429	189	10	,	,	PUNCT
ijtc-429	189	11	&	&	CCONJ
ijtc-429	189	12	sumiati	sumiati	PROPN
ijtc-429	189	13	,	,	PUNCT
ijtc-429	189	14	a.	a.	NOUN
ijtc-429	189	15	(	(	PUNCT
ijtc-429	189	16	2020	2020	NUM
ijtc-429	189	17	)	)	PUNCT
ijtc-429	189	18	.	.	PUNCT
ijtc-429	190	1	pengaruh	pengaruh	PROPN
ijtc-429	190	2	kepatuhan	kepatuhan	PROPN
ijtc-429	190	3	wajib	wajib	PROPN
ijtc-429	190	4	pajak	pajak	PROPN
ijtc-429	190	5	perusahaan	perusahaan	PROPN
ijtc-429	190	6	dan	dan	PROPN
ijtc-429	190	7	audit	audit	PROPN
ijtc-429	190	8	pajak	pajak	PROPN
ijtc-429	190	9	terhadap	terhadap	PROPN
ijtc-429	190	10	pendapatan	pendapatan	PROPN
ijtc-429	190	11	pajak	pajak	PROPN
ijtc-429	190	12	penghasilan	penghasilan	PROPN
ijtc-429	190	13	perusahaan	perusahaan	PROPN
ijtc-429	190	14	 	 	SPACE
ijtc-429	190	15	:	:	PUNCT
ijtc-429	190	16	studi	studi	PROPN
ijtc-429	190	17	kasus	kasus	PROPN
ijtc-429	190	18	di	di	PROPN
ijtc-429	190	19	kantor	kantor	PROPN
ijtc-429	190	20	pelayanan	pelayanan	PROPN
ijtc-429	190	21	pajak	pajak	PROPN
ijtc-429	190	22	jakarta	jakarta	PROPN
ijtc-429	190	23	kebayoran	kebayoran	PROPN
ijtc-429	190	24	lama	lama	PROPN
ijtc-429	190	25	.	.	PUNCT
ijtc-429	191	1	jurnal	jurnal	ADJ
ijtc-429	191	2	bisnis	bisnis	PROPN
ijtc-429	191	3	manajemen	manajemen	PROPN
ijtc-429	191	4	dan	dan	PROPN
ijtc-429	191	5	keuangan	keuangan	PROPN
ijtc-429	191	6	,	,	PUNCT
ijtc-429	191	7	1(2	1(2	NUM
ijtc-429	191	8	)	)	PUNCT
ijtc-429	191	9	,	,	PUNCT
ijtc-429	191	10	407–415	407–415	NUM
ijtc-429	191	11	.	.	PUNCT
ijtc-429	192	1	http://pub.unj.ac.id/index.php/jbmk/article/view/114/133	http://pub.unj.ac.id/index.php/jbmk/article/view/114/133	PROPN
ijtc-429	192	2	sinuhaji	sinuhaji	PROPN
ijtc-429	192	3	,	,	PUNCT
ijtc-429	192	4	a.	a.	NOUN
ijtc-429	192	5	a.	a.	NOUN
ijtc-429	192	6	(	(	PUNCT
ijtc-429	192	7	2019	2019	NUM
ijtc-429	192	8	)	)	PUNCT
ijtc-429	192	9	.	.	PUNCT
ijtc-429	193	1	pengaruh	pengaruh	NOUN
ijtc-429	193	2	pengetahuan	pengetahuan	NOUN
ijtc-429	193	3	pajak	pajak	ADV
ijtc-429	193	4	,	,	PUNCT
ijtc-429	193	5	pelayanan	pelayanan	PROPN
ijtc-429	193	6	fiskus	fisku	NOUN
ijtc-429	193	7	,	,	PUNCT
ijtc-429	193	8	sosialisasi	sosialisasi	PROPN
ijtc-429	193	9	dan	dan	PROPN
ijtc-429	193	10	sanksi	sanksi	PROPN
ijtc-429	193	11	pajak	pajak	PROPN
ijtc-429	193	12	terhadap	terhadap	PROPN
ijtc-429	193	13	kepatuhan	kepatuhan	PROPN
ijtc-429	193	14	wajib	wajib	PROPN
ijtc-429	193	15	pajak	pajak	PROPN
ijtc-429	193	16	orang	orang	PROPN
ijtc-429	193	17	pribadi	pribadi	PROPN
ijtc-429	193	18	(	(	PUNCT
ijtc-429	193	19	studi	studi	PROPN
ijtc-429	193	20	kasus	kasus	PROPN
ijtc-429	193	21	di	di	PROPN
ijtc-429	193	22	kpp	kpp	PROPN
ijtc-429	193	23	pratama	pratama	NOUN
ijtc-429	193	24	serpong	serpong	NOUN
ijtc-429	194	1	[	[	X
ijtc-429	194	2	indonesia	indonesia	PROPN
ijtc-429	194	3	banking	banking	NOUN
ijtc-429	194	4	school	school	NOUN
ijtc-429	194	5	]	]	PUNCT
ijtc-429	194	6	.	.	PUNCT
ijtc-429	195	1	http://repository.ibs.ac.id/125/	http://repository.ibs.ac.id/125/	PROPN
ijtc-429	195	2	subarsono	subarsono	PROPN
ijtc-429	195	3	,	,	PUNCT
ijtc-429	195	4	a.	a.	NOUN
ijtc-429	195	5	g.	g.	PROPN
ijtc-429	195	6	(	(	PUNCT
ijtc-429	195	7	2019	2019	NUM
ijtc-429	195	8	)	)	PUNCT
ijtc-429	195	9	.	.	PUNCT
ijtc-429	196	1	analisis	analisis	PROPN
ijtc-429	196	2	kebijakan	kebijakan	PROPN
ijtc-429	196	3	publik	publik	PROPN
ijtc-429	196	4	(	(	PUNCT
ijtc-429	196	5	1st	1st	ADJ
ijtc-429	196	6	ed	ed	NOUN
ijtc-429	196	7	.	.	PUNCT
ijtc-429	196	8	)	)	PUNCT
ijtc-429	196	9	.	.	PUNCT
ijtc-429	197	1	pustaka	pustaka	ADJ
ijtc-429	197	2	pelajar	pelajar	NOUN
ijtc-429	197	3	.	.	PUNCT
ijtc-429	198	1	https://pustakapelajar.co.id/buku/analisis-kebijakan-publik/	https://pustakapelajar.co.id/buku/analisis-kebijakan-publik/	PROPN
ijtc-429	198	2	sugiyono	sugiyono	PROPN
ijtc-429	198	3	.	.	PUNCT
ijtc-429	199	1	(	(	PUNCT
ijtc-429	199	2	2019	2019	NUM
ijtc-429	199	3	)	)	PUNCT
ijtc-429	199	4	.	.	PUNCT
ijtc-429	200	1	metode	metode	PROPN
ijtc-429	200	2	penelitian	penelitian	PROPN
ijtc-429	200	3	kuantitatif	kuantitatif	PROPN
ijtc-429	200	4	kualitatif	kualitatif	PROPN
ijtc-429	200	5	dan	dan	PROPN
ijtc-429	200	6	r&d	r&d	PROPN
ijtc-429	200	7	(	(	PUNCT
ijtc-429	200	8	i	i	NOUN
ijtc-429	200	9	)	)	PUNCT
ijtc-429	200	10	.	.	PUNCT
ijtc-429	201	1	alfabeta	alfabeta	PROPN
ijtc-429	201	2	.	.	PUNCT
ijtc-429	202	1	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	PROPN
ijtc-429	203	1	supriatiningsih	supriatiningsih	PROPN
ijtc-429	203	2	,	,	PUNCT
ijtc-429	203	3	&	&	CCONJ
ijtc-429	203	4	jamil	jamil	PROPN
ijtc-429	203	5	,	,	PUNCT
ijtc-429	203	6	f.	f.	PROPN
ijtc-429	203	7	s.	s.	PROPN
ijtc-429	203	8	(	(	PUNCT
ijtc-429	203	9	2021	2021	NUM
ijtc-429	203	10	)	)	PUNCT
ijtc-429	203	11	.	.	PUNCT
ijtc-429	204	1	pengaruh	pengaruh	PROPN
ijtc-429	204	2	kebijakan	kebijakan	PROPN
ijtc-429	204	3	e	e	PROPN
ijtc-429	204	4	-	-	NOUN
ijtc-429	204	5	filing	filing	NOUN
ijtc-429	204	6	,	,	PUNCT
ijtc-429	204	7	sanksi	sanksi	PROPN
ijtc-429	204	8	perpajakan	perpajakan	PROPN
ijtc-429	204	9	dan	dan	PROPN
ijtc-429	204	10	kesadaran	kesadaran	PROPN
ijtc-429	204	11	wajib	wajib	PROPN
ijtc-429	205	1	pajak	pajak	PROPN
ijtc-429	205	2	terhadap	terhadap	PROPN
ijtc-429	205	3	kepatuhan	kepatuhan	PROPN
ijtc-429	205	4	wajib	wajib	PROPN
ijtc-429	205	5	pajak	pajak	PROPN
ijtc-429	205	6	orang	orang	PROPN
ijtc-429	205	7	pribadi	pribadi	PROPN
ijtc-429	205	8	.	.	PUNCT
ijtc-429	206	1	jurnal	jurnal	ADJ
ijtc-429	206	2	ilmiah	ilmiah	PROPN
ijtc-429	206	3	akuntansi	akuntansi	PROPN
ijtc-429	206	4	kesatuan	kesatuan	PROPN
ijtc-429	206	5	,	,	PUNCT
ijtc-429	206	6	9(1	9(1	NUM
ijtc-429	206	7	)	)	PUNCT
ijtc-429	206	8	,	,	PUNCT
ijtc-429	206	9	191–200	191–200	NUM
ijtc-429	206	10	.	.	PUNCT
ijtc-429	207	1	https://doi.org/10.37641/jiakes.v9i1.560	https://doi.org/10.37641/jiakes.v9i1.560	PROPN
ijtc-429	207	2	widiastuti	widiastuti	PROPN
ijtc-429	207	3	.	.	PUNCT
ijtc-429	208	1	(	(	PUNCT
ijtc-429	208	2	2017	2017	NUM
ijtc-429	208	3	)	)	PUNCT
ijtc-429	208	4	.	.	PUNCT
ijtc-429	209	1	pengaruh	pengaruh	NOUN
ijtc-429	209	2	kualitas	kualita	NOUN
ijtc-429	209	3	pelayanan	pelayanan	VERB
ijtc-429	209	4	terhadap	terhadap	PROPN
ijtc-429	209	5	kepatuhan	kepatuhan	PROPN
ijtc-429	209	6	wajib	wajib	PROPN
ijtc-429	209	7	pajak	pajak	PROPN
ijtc-429	209	8	orang	orang	PROPN
ijtc-429	209	9	pribadi	pribadi	PROPN
ijtc-429	209	10	dengan	dengan	PROPN
ijtc-429	209	11	kepuasan	kepuasan	PROPN
ijtc-429	209	12	sebagai	sebagai	PROPN
ijtc-429	209	13	variabel	variabel	PROPN
ijtc-429	209	14	intervening	intervene	VERB
ijtc-429	209	15	kantor	kantor	PROPN
ijtc-429	209	16	pelayanan	pelayanan	VERB
ijtc-429	209	17	pajak	pajak	PROPN
ijtc-429	209	18	pratama	pratama	NOUN
ijtc-429	209	19	cibitung	cibitung	NOUN
ijtc-429	209	20	.	.	PUNCT
ijtc-429	210	1	jurnal	jurnal	PROPN
ijtc-429	210	2	akuntansi	akuntansi	PROPN
ijtc-429	210	3	bisnis	bisnis	PROPN
ijtc-429	210	4	pelita	pelita	PROPN
ijtc-429	210	5	bangsa	bangsa	PROPN
ijtc-429	210	6	,	,	PUNCT
ijtc-429	210	7	02(01	02(01	NUM
ijtc-429	210	8	)	)	PUNCT
ijtc-429	210	9	,	,	PUNCT
ijtc-429	210	10	1–15	1–15	PROPN
ijtc-429	210	11	.	.	PUNCT
ijtc-429	211	1	https://journal.lppmpelitabangsa.id/index.php/akubis/article/view/110	https://journal.lppmpelitabangsa.id/index.php/akubis/article/view/110	PROPN
ijtc-429	211	2	wulandari	wulandari	X
ijtc-429	211	3	,	,	PUNCT
ijtc-429	211	4	d.	d.	PROPN
ijtc-429	211	5	s.	s.	PROPN
ijtc-429	211	6	(	(	PUNCT
ijtc-429	211	7	2021	2021	NUM
ijtc-429	211	8	)	)	PUNCT
ijtc-429	211	9	.	.	PUNCT
ijtc-429	212	1	digitalisasi	digitalisasi	PROPN
ijtc-429	212	2	sistem	sistem	PROPN
ijtc-429	212	3	administrasi	administrasi	PROPN
ijtc-429	212	4	perpajakan	perpajakan	PROPN
ijtc-429	212	5	dan	dan	PROPN
ijtc-429	213	1	biaya	biaya	PROPN
ijtc-429	213	2	kepatuhan	kepatuhan	PROPN
ijtc-429	213	3	pajak	pajak	PROPN
ijtc-429	213	4	terhadap	terhadap	PROPN
ijtc-429	213	5	kepatuhan	kepatuhan	PROPN
ijtc-429	213	6	wajib	wajib	PROPN
ijtc-429	213	7	pajak	pajak	PROPN
ijtc-429	213	8	orang	orang	PROPN
ijtc-429	213	9	pribadi	pribadi	PROPN
ijtc-429	213	10	.	.	PUNCT
ijtc-429	214	1	journal	journal	PROPN
ijtc-429	214	2	of	of	ADP
ijtc-429	214	3	accounting	accounting	NOUN
ijtc-429	214	4	science	science	NOUN
ijtc-429	214	5	,	,	PUNCT
ijtc-429	214	6	5(1	5(1	NUM
ijtc-429	214	7	)	)	PUNCT
ijtc-429	214	8	,	,	PUNCT
ijtc-429	214	9	36–70	36–70	NUM
ijtc-429	214	10	.	.	PUNCT
ijtc-429	215	1	https://jas.umsida.ac.id/index.php/jas/article/view/1131	https://jas.umsida.ac.id/index.php/jas/article/view/1131	PROPN
ijtc-429	215	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ