id	sid	tid	token	lemma	pos
ijtc-44	1	1	the	the	DET
ijtc-44	1	2	illomata	illomata	PROPN
ijtc-44	1	3	international	international	PROPN
ijtc-44	1	4	journal	journal	PROPN
ijtc-44	1	5	of	of	ADP
ijtc-44	1	6	management	management	NOUN
ijtc-44	1	7	ijtc	ijtc	PROPN
ijtc-44	1	8	ilomata	ilomata	PROPN
ijtc-44	1	9	international	international	PROPN
ijtc-44	1	10	journal	journal	NOUN
ijtc-44	1	11	of	of	ADP
ijtc-44	1	12	tax	tax	PROPN
ijtc-44	1	13	&	&	CCONJ
ijtc-44	1	14	accounting	account	VERB
ijtc-44	1	15	p	p	PROPN
ijtc-44	1	16	-	-	PUNCT
ijtc-44	1	17	issn	issn	NOUN
ijtc-44	1	18	:	:	PUNCT
ijtc-44	1	19	2714	2714	NUM
ijtc-44	1	20	-	-	SYM
ijtc-44	1	21	9838	9838	NUM
ijtc-44	1	22	;	;	PUNCT
ijtc-44	1	23	e	e	X
ijtc-44	1	24	-	-	PUNCT
ijtc-44	1	25	issn	issn	NOUN
ijtc-44	1	26	:	:	PUNCT
ijtc-44	1	27	2714	2714	NUM
ijtc-44	1	28	-	-	SYM
ijtc-44	1	29	9846	9846	NUM
ijtc-44	1	30	vol	vol	NOUN
ijtc-44	1	31	.	.	PROPN
ijtc-44	1	32	1	1	NUM
ijtc-44	1	33	no	no	NOUN
ijtc-44	1	34	.	.	NOUN
ijtc-44	1	35	2	2	NUM
ijtc-44	1	36	march	march	NOUN
ijtc-44	1	37	2020	2020	NUM
ijtc-44	1	38	pp	pp	ADP
ijtc-44	1	39	:	:	PUNCT
ijtc-44	1	40	41	41	NUM
ijtc-44	1	41	-	-	SYM
ijtc-44	1	42	58	58	NUM
ijtc-44	1	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-44	1	44	41	41	NUM
ijtc-44	1	45	|	|	ADV
ijtc-44	1	46	ilomata	ilomata	NOUN
ijtc-44	1	47	international	international	ADJ
ijtc-44	1	48	journal	journal	NOUN
ijtc-44	1	49	of	of	ADP
ijtc-44	1	50	tax	tax	PROPN
ijtc-44	1	51	&	&	CCONJ
ijtc-44	1	52	accounting	accounting	PROPN
ijtc-44	1	53	vol	vol	NOUN
ijtc-44	1	54	.	.	PROPN
ijtc-44	1	55	1	1	NUM
ijtc-44	1	56	no	no	NOUN
ijtc-44	1	57	.	.	NOUN
ijtc-44	1	58	2	2	NUM
ijtc-44	1	59	march	march	PROPN
ijtc-44	1	60	2020	2020	NUM
ijtc-44	1	61	awareness	awareness	NOUN
ijtc-44	1	62	and	and	CCONJ
ijtc-44	1	63	compliance	compliance	NOUN
ijtc-44	1	64	analysis	analysis	NOUN
ijtc-44	1	65	taxpayer	taxpayer	NOUN
ijtc-44	1	66	identification	identification	NOUN
ijtc-44	1	67	number	number	NOUN
ijtc-44	1	68	(	(	PUNCT
ijtc-44	1	69	study	study	NOUN
ijtc-44	1	70	at	at	ADP
ijtc-44	1	71	high	high	ADJ
ijtc-44	1	72	school	school	NOUN
ijtc-44	1	73	logistics	logistic	NOUN
ijtc-44	1	74	management	management	PROPN
ijtc-44	1	75	indonesia	indonesia	PROPN
ijtc-44	1	76	)	)	PUNCT
ijtc-44	1	77	jajang	jajang	PROPN
ijtc-44	1	78	suherman	suherman	PROPN
ijtc-44	1	79	jajang321@yahoo.com	jajang321@yahoo.com	PROPN
ijtc-44	1	80	submitted	submit	VERB
ijtc-44	1	81	:	:	PUNCT
ijtc-44	1	82	dec	dec	PROPN
ijtc-44	1	83	6th	6th	NOUN
ijtc-44	1	84	2019	2019	NUM
ijtc-44	1	85	.	.	PUNCT
ijtc-44	2	1	revised	revise	VERB
ijtc-44	2	2	:	:	PUNCT
ijtc-44	2	3	january	january	PROPN
ijtc-44	2	4	13th	13th	NOUN
ijtc-44	2	5	2020	2020	NUM
ijtc-44	2	6	.	.	PUNCT
ijtc-44	3	1	published	publish	VERB
ijtc-44	3	2	:	:	PUNCT
ijtc-44	3	3	march	march	PROPN
ijtc-44	3	4	30th	30th	NOUN
ijtc-44	3	5	2020	2020	NUM
ijtc-44	3	6	abstract	abstract	ADV
ijtc-44	3	7	this	this	DET
ijtc-44	3	8	article	article	NOUN
ijtc-44	3	9	aims	aim	VERB
ijtc-44	3	10	to	to	PART
ijtc-44	3	11	determine	determine	VERB
ijtc-44	3	12	the	the	DET
ijtc-44	3	13	awareness	awareness	NOUN
ijtc-44	3	14	and	and	CCONJ
ijtc-44	3	15	compliance	compliance	NOUN
ijtc-44	3	16	of	of	ADP
ijtc-44	3	17	the	the	DET
ijtc-44	3	18	taxpayer	taxpayer	NOUN
ijtc-44	3	19	identification	identification	NOUN
ijtc-44	3	20	number	number	NOUN
ijtc-44	3	21	(	(	PUNCT
ijtc-44	3	22	npwp	npwp	NOUN
ijtc-44	3	23	)	)	PUNCT
ijtc-44	3	24	.	.	PUNCT
ijtc-44	4	1	this	this	DET
ijtc-44	4	2	article	article	NOUN
ijtc-44	4	3	also	also	ADV
ijtc-44	4	4	discusses	discuss	VERB
ijtc-44	4	5	obstacles	obstacle	NOUN
ijtc-44	4	6	in	in	ADP
ijtc-44	4	7	obtaining	obtain	VERB
ijtc-44	4	8	npwp	npwp	NOUN
ijtc-44	4	9	ownership	ownership	NOUN
ijtc-44	4	10	.	.	PUNCT
ijtc-44	5	1	the	the	DET
ijtc-44	5	2	research	research	NOUN
ijtc-44	5	3	was	be	AUX
ijtc-44	5	4	conducted	conduct	VERB
ijtc-44	5	5	using	use	VERB
ijtc-44	5	6	qualitative	qualitative	ADJ
ijtc-44	5	7	descriptive	descriptive	ADJ
ijtc-44	5	8	research	research	NOUN
ijtc-44	5	9	methods	method	NOUN
ijtc-44	5	10	.	.	PUNCT
ijtc-44	6	1	to	to	PART
ijtc-44	6	2	obtain	obtain	VERB
ijtc-44	6	3	the	the	DET
ijtc-44	6	4	data	datum	NOUN
ijtc-44	6	5	,	,	PUNCT
ijtc-44	6	6	researchers	researcher	NOUN
ijtc-44	6	7	observe	observe	VERB
ijtc-44	6	8	document	document	NOUN
ijtc-44	6	9	studies	study	NOUN
ijtc-44	6	10	and	and	CCONJ
ijtc-44	6	11	interviews	interview	NOUN
ijtc-44	6	12	with	with	ADP
ijtc-44	6	13	the	the	DET
ijtc-44	6	14	informant	informant	NOUN
ijtc-44	6	15	,	,	PUNCT
ijtc-44	6	16	the	the	DET
ijtc-44	6	17	officers	officer	NOUN
ijtc-44	6	18	,	,	PUNCT
ijtc-44	6	19	and	and	CCONJ
ijtc-44	6	20	staff	staff	NOUN
ijtc-44	6	21	of	of	ADP
ijtc-44	6	22	stimlog	stimlog	NOUN
ijtc-44	6	23	.	.	PUNCT
ijtc-44	7	1	based	base	VERB
ijtc-44	7	2	on	on	ADP
ijtc-44	7	3	the	the	DET
ijtc-44	7	4	results	result	NOUN
ijtc-44	7	5	of	of	ADP
ijtc-44	7	6	the	the	DET
ijtc-44	7	7	research	research	NOUN
ijtc-44	7	8	,	,	PUNCT
ijtc-44	7	9	npwp	npwp	NOUN
ijtc-44	7	10	ownership	ownership	NOUN
ijtc-44	7	11	has	have	AUX
ijtc-44	7	12	not	not	PART
ijtc-44	7	13	been	be	AUX
ijtc-44	7	14	done	do	VERB
ijtc-44	7	15	effectively	effectively	ADV
ijtc-44	7	16	.	.	PUNCT
ijtc-44	8	1	some	some	DET
ijtc-44	8	2	obstacles	obstacle	NOUN
ijtc-44	8	3	encountered	encounter	VERB
ijtc-44	8	4	,	,	PUNCT
ijtc-44	8	5	that	that	PRON
ijtc-44	8	6	is	be	AUX
ijtc-44	8	7	for	for	SCONJ
ijtc-44	8	8	the	the	DET
ijtc-44	8	9	employees	employee	NOUN
ijtc-44	8	10	do	do	AUX
ijtc-44	8	11	not	not	PART
ijtc-44	8	12	remain	remain	VERB
ijtc-44	8	13	to	to	PART
ijtc-44	8	14	think	think	VERB
ijtc-44	8	15	that	that	SCONJ
ijtc-44	8	16	not	not	PART
ijtc-44	8	17	always	always	ADV
ijtc-44	8	18	work	work	VERB
ijtc-44	8	19	in	in	ADP
ijtc-44	8	20	stimlog	stimlog	NOUN
ijtc-44	8	21	,	,	PUNCT
ijtc-44	8	22	so	so	SCONJ
ijtc-44	8	23	that	that	SCONJ
ijtc-44	8	24	ownership	ownership	NOUN
ijtc-44	8	25	of	of	ADP
ijtc-44	8	26	npwp	npwp	NOUN
ijtc-44	8	27	is	be	AUX
ijtc-44	8	28	less	less	ADV
ijtc-44	8	29	concerned	concerned	ADJ
ijtc-44	8	30	.	.	PUNCT
ijtc-44	9	1	the	the	DET
ijtc-44	9	2	recommendations	recommendation	NOUN
ijtc-44	9	3	given	give	VERB
ijtc-44	9	4	to	to	PART
ijtc-44	9	5	solve	solve	VERB
ijtc-44	9	6	such	such	ADJ
ijtc-44	9	7	problems	problem	NOUN
ijtc-44	9	8	need	need	VERB
ijtc-44	9	9	to	to	PART
ijtc-44	9	10	involve	involve	VERB
ijtc-44	9	11	the	the	DET
ijtc-44	9	12	tax	tax	NOUN
ijtc-44	9	13	office	office	NOUN
ijtc-44	9	14	,	,	PUNCT
ijtc-44	9	15	foundation	foundation	NOUN
ijtc-44	9	16	,	,	PUNCT
ijtc-44	9	17	stimlog	stimlog	NOUN
ijtc-44	9	18	and	and	CCONJ
ijtc-44	9	19	need	need	VERB
ijtc-44	9	20	to	to	PART
ijtc-44	9	21	be	be	AUX
ijtc-44	9	22	socialized	socialize	VERB
ijtc-44	9	23	both	both	PRON
ijtc-44	9	24	to	to	ADP
ijtc-44	9	25	the	the	DET
ijtc-44	9	26	permanent	permanent	ADJ
ijtc-44	9	27	officer	officer	NOUN
ijtc-44	9	28	and	and	CCONJ
ijtc-44	9	29	the	the	DET
ijtc-44	9	30	permanent	permanent	ADJ
ijtc-44	9	31	employees	employee	NOUN
ijtc-44	9	32	to	to	PART
ijtc-44	9	33	have	have	VERB
ijtc-44	9	34	an	an	DET
ijtc-44	9	35	npwp	npwp	NOUN
ijtc-44	9	36	.	.	PUNCT
ijtc-44	10	1	keywords	keyword	NOUN
ijtc-44	10	2	:	:	PUNCT
ijtc-44	10	3	awareness	awareness	NOUN
ijtc-44	10	4	,	,	PUNCT
ijtc-44	10	5	compliance	compliance	NOUN
ijtc-44	10	6	,	,	PUNCT
ijtc-44	10	7	ownership	ownership	NOUN
ijtc-44	10	8	,	,	PUNCT
ijtc-44	10	9	taxpayer	taxpayer	NOUN
ijtc-44	10	10	-	-	PUNCT
ijtc-44	10	11	identification	identification	NOUN
ijtc-44	10	12	number	number	NOUN
ijtc-44	10	13	.	.	PUNCT
ijtc-44	11	1	introduction	introduction	NOUN
ijtc-44	11	2	indonesia	indonesia	PROPN
ijtc-44	11	3	's	's	PART
ijtc-44	11	4	high	high	ADJ
ijtc-44	11	5	school	school	NOUN
ijtc-44	11	6	of	of	ADP
ijtc-44	11	7	management	management	NOUN
ijtc-44	11	8	and	and	CCONJ
ijtc-44	11	9	logistics	logistic	NOUN
ijtc-44	11	10	(	(	PUNCT
ijtc-44	11	11	stimlog	stimlog	NOUN
ijtc-44	11	12	)	)	PUNCT
ijtc-44	11	13	is	be	AUX
ijtc-44	11	14	a	a	DET
ijtc-44	11	15	college	college	NOUN
ijtc-44	11	16	founded	found	VERB
ijtc-44	11	17	by	by	ADP
ijtc-44	11	18	yayasan	yayasan	PROPN
ijtc-44	11	19	pendidikan	pendidikan	PROPN
ijtc-44	11	20	bhakti	bhakti	PROPN
ijtc-44	11	21	pos	pos	PROPN
ijtc-44	11	22	indonesia	indonesia	PROPN
ijtc-44	11	23	.	.	PUNCT
ijtc-44	12	1	sim	sim	PROPN
ijtc-44	12	2	log	log	NOUN
ijtc-44	12	3	has	have	VERB
ijtc-44	12	4	the	the	DET
ijtc-44	12	5	role	role	NOUN
ijtc-44	12	6	of	of	ADP
ijtc-44	12	7	designing	designing	NOUN
ijtc-44	12	8	,	,	PUNCT
ijtc-44	12	9	developing	develop	VERB
ijtc-44	12	10	,	,	PUNCT
ijtc-44	12	11	implementing	implement	VERB
ijtc-44	12	12	and	and	CCONJ
ijtc-44	12	13	simultaneously	simultaneously	ADV
ijtc-44	12	14	evaluating	evaluate	VERB
ijtc-44	12	15	the	the	DET
ijtc-44	12	16	activities	activity	NOUN
ijtc-44	12	17	of	of	ADP
ijtc-44	12	18	tri	tri	ADJ
ijtc-44	12	19	dharma	dharma	NOUN
ijtc-44	12	20	colleges	college	NOUN
ijtc-44	12	21	,	,	PUNCT
ijtc-44	12	22	namely	namely	ADV
ijtc-44	12	23	education	education	NOUN
ijtc-44	12	24	and	and	CCONJ
ijtc-44	12	25	teaching	teaching	NOUN
ijtc-44	12	26	,	,	PUNCT
ijtc-44	12	27	research	research	NOUN
ijtc-44	12	28	,	,	PUNCT
ijtc-44	12	29	and	and	CCONJ
ijtc-44	12	30	community	community	NOUN
ijtc-44	12	31	service	service	NOUN
ijtc-44	12	32	.	.	PUNCT
ijtc-44	13	1	in	in	ADP
ijtc-44	13	2	the	the	DET
ijtc-44	13	3	implementation	implementation	NOUN
ijtc-44	13	4	,	,	PUNCT
ijtc-44	13	5	these	these	DET
ijtc-44	13	6	three	three	NUM
ijtc-44	13	7	important	important	ADJ
ijtc-44	13	8	tasks	task	NOUN
ijtc-44	13	9	are	be	AUX
ijtc-44	13	10	fully	fully	ADV
ijtc-44	13	11	responsible	responsible	ADJ
ijtc-44	13	12	lecturers	lecturer	NOUN
ijtc-44	13	13	and	and	CCONJ
ijtc-44	13	14	students	student	NOUN
ijtc-44	13	15	(	(	PUNCT
ijtc-44	13	16	civitas	civita	NOUN
ijtc-44	13	17	akademika	akademika	NOUN
ijtc-44	13	18	)	)	PUNCT
ijtc-44	13	19	,	,	PUNCT
ijtc-44	13	20	together	together	ADV
ijtc-44	13	21	with	with	ADP
ijtc-44	13	22	administrative	administrative	ADJ
ijtc-44	13	23	officers	officer	NOUN
ijtc-44	13	24	.	.	PUNCT
ijtc-44	14	1	the	the	DET
ijtc-44	14	2	management	management	NOUN
ijtc-44	14	3	of	of	ADP
ijtc-44	14	4	academic	academic	ADJ
ijtc-44	14	5	and	and	CCONJ
ijtc-44	14	6	educational	educational	ADJ
ijtc-44	14	7	personnel	personnel	NOUN
ijtc-44	14	8	in	in	ADP
ijtc-44	14	9	stimlog	stimlog	NOUN
ijtc-44	14	10	still	still	ADV
ijtc-44	14	11	needs	need	VERB
ijtc-44	14	12	improvement	improvement	NOUN
ijtc-44	14	13	to	to	PART
ijtc-44	14	14	follow	follow	VERB
ijtc-44	14	15	the	the	DET
ijtc-44	14	16	principles	principle	NOUN
ijtc-44	14	17	of	of	ADP
ijtc-44	14	18	human	human	ADJ
ijtc-44	14	19	resources	resource	NOUN
ijtc-44	14	20	management	management	NOUN
ijtc-44	14	21	conducted	conduct	VERB
ijtc-44	14	22	by	by	ADP
ijtc-44	14	23	best	good	ADJ
ijtc-44	14	24	practices	practice	NOUN
ijtc-44	14	25	.	.	PUNCT
ijtc-44	15	1	the	the	DET
ijtc-44	15	2	current	current	ADJ
ijtc-44	15	3	rules	rule	NOUN
ijtc-44	15	4	of	of	ADP
ijtc-44	15	5	the	the	DET
ijtc-44	15	6	foundation	foundation	NOUN
ijtc-44	15	7	are	be	AUX
ijtc-44	15	8	largely	largely	ADV
ijtc-44	15	9	said	say	VERB
ijtc-44	15	10	to	to	PART
ijtc-44	15	11	be	be	AUX
ijtc-44	15	12	complete	complete	ADJ
ijtc-44	15	13	,	,	PUNCT
ijtc-44	15	14	but	but	CCONJ
ijtc-44	15	15	in	in	ADP
ijtc-44	15	16	its	its	PRON
ijtc-44	15	17	implementation	implementation	NOUN
ijtc-44	15	18	,	,	PUNCT
ijtc-44	15	19	it	it	PRON
ijtc-44	15	20	is	be	AUX
ijtc-44	15	21	necessary	necessary	ADJ
ijtc-44	15	22	to	to	PART
ijtc-44	15	23	set	set	VERB
ijtc-44	15	24	the	the	DET
ijtc-44	15	25	mechanisms	mechanism	NOUN
ijtc-44	15	26	in	in	ADP
ijtc-44	15	27	the	the	DET
ijtc-44	15	28	stimlog	stimlog	NOUN
ijtc-44	15	29	.	.	PUNCT
ijtc-44	16	1	some	some	PRON
ijtc-44	16	2	of	of	ADP
ijtc-44	16	3	the	the	DET
ijtc-44	16	4	foundation	foundation	NOUN
ijtc-44	16	5	's	's	PART
ijtc-44	16	6	rules	rule	NOUN
ijtc-44	16	7	provide	provide	VERB
ijtc-44	16	8	opportunities	opportunity	NOUN
ijtc-44	16	9	to	to	PART
ijtc-44	16	10	stimlog	stimlog	VERB
ijtc-44	16	11	institutions	institution	NOUN
ijtc-44	16	12	to	to	PART
ijtc-44	16	13	determine	determine	VERB
ijtc-44	16	14	their	their	PRON
ijtc-44	16	15	details	detail	NOUN
ijtc-44	16	16	,	,	PUNCT
ijtc-44	16	17	making	make	VERB
ijtc-44	16	18	it	it	PRON
ijtc-44	16	19	a	a	DET
ijtc-44	16	20	good	good	ADJ
ijtc-44	16	21	opportunity	opportunity	NOUN
ijtc-44	16	22	for	for	ADP
ijtc-44	16	23	development	development	NOUN
ijtc-44	16	24	.	.	PUNCT
ijtc-44	17	1	the	the	DET
ijtc-44	17	2	officer	officer	NOUN
ijtc-44	17	3	at	at	ADP
ijtc-44	17	4	stimlog	stimlog	NOUN
ijtc-44	17	5	is	be	AUX
ijtc-44	17	6	entirely	entirely	ADV
ijtc-44	17	7	stipulated	stipulate	VERB
ijtc-44	17	8	by	by	ADP
ijtc-44	17	9	the	the	DET
ijtc-44	17	10	foundation	foundation	NOUN
ijtc-44	17	11	based	base	VERB
ijtc-44	17	12	on	on	ADP
ijtc-44	17	13	the	the	DET
ijtc-44	17	14	decree	decree	NOUN
ijtc-44	17	15	,	,	PUNCT
ijtc-44	17	16	consisting	consist	VERB
ijtc-44	17	17	of	of	ADP
ijtc-44	17	18	academic	academic	ADJ
ijtc-44	17	19	personnel	personnel	NOUN
ijtc-44	17	20	(	(	PUNCT
ijtc-44	17	21	lecturers	lecturer	NOUN
ijtc-44	17	22	)	)	PUNCT
ijtc-44	17	23	and	and	CCONJ
ijtc-44	17	24	education	education	NOUN
ijtc-44	17	25	personnel	personnel	NOUN
ijtc-44	17	26	.	.	PUNCT
ijtc-44	18	1	for	for	ADP
ijtc-44	18	2	academic	academic	ADJ
ijtc-44	18	3	personnel	personnel	NOUN
ijtc-44	18	4	consisting	consist	VERB
ijtc-44	18	5	of	of	ADP
ijtc-44	18	6	permanent	permanent	ADJ
ijtc-44	18	7	academic	academic	ADJ
ijtc-44	18	8	personnel	personnel	NOUN
ijtc-44	18	9	,	,	PUNCT
ijtc-44	18	10	namely	namely	ADV
ijtc-44	18	11	academic	academic	NOUN
ijtc-44	18	12	who	who	PRON
ijtc-44	18	13	has	have	AUX
ijtc-44	18	14	been	be	AUX
ijtc-44	18	15	appointed	appoint	VERB
ijtc-44	18	16	and	and	CCONJ
ijtc-44	18	17	entitled	entitle	VERB
ijtc-44	18	18	to	to	ADP
ijtc-44	18	19	a	a	DET
ijtc-44	18	20	salary	salary	NOUN
ijtc-44	18	21	,	,	PUNCT
ijtc-44	18	22	other	other	ADJ
ijtc-44	18	23	allowances	allowance	NOUN
ijtc-44	18	24	,	,	PUNCT
ijtc-44	18	25	and	and	CCONJ
ijtc-44	18	26	teaching	teaching	NOUN
ijtc-44	18	27	honor	honor	NOUN
ijtc-44	18	28	,	,	PUNCT
ijtc-44	18	29	which	which	PRON
ijtc-44	18	30	is	be	AUX
ijtc-44	18	31	paid	pay	VERB
ijtc-44	18	32	monthly	monthly	ADV
ijtc-44	18	33	,	,	PUNCT
ijtc-44	18	34	while	while	SCONJ
ijtc-44	18	35	the	the	DET
ijtc-44	18	36	academic	academic	ADJ
ijtc-44	18	37	force	force	NOUN
ijtc-44	18	38	is	be	AUX
ijtc-44	18	39	not	not	PART
ijtc-44	18	40	fixed	fix	VERB
ijtc-44	18	41	that	that	PRON
ijtc-44	18	42	is	be	AUX
ijtc-44	18	43	tenga	tenga	NOUN
ijtc-44	18	44	academic	academic	ADJ
ijtc-44	18	45	in	in	ADP
ijtc-44	18	46	charge	charge	NOUN
ijtc-44	18	47	of	of	ADP
ijtc-44	18	48	teaching	teach	VERB
ijtc-44	18	49	only	only	ADV
ijtc-44	18	50	,	,	PUNCT
ijtc-44	18	51	so	so	SCONJ
ijtc-44	18	52	that	that	SCONJ
ijtc-44	18	53	the	the	DET
ijtc-44	18	54	salary	salary	NOUN
ijtc-44	18	55	gained	gain	VERB
ijtc-44	18	56	only	only	ADV
ijtc-44	18	57	from	from	ADP
ijtc-44	18	58	the	the	DET
ijtc-44	18	59	teaching	teaching	NOUN
ijtc-44	18	60	results	result	NOUN
ijtc-44	18	61	,	,	PUNCT
ijtc-44	18	62	without	without	ADP
ijtc-44	18	63	any	any	DET
ijtc-44	18	64	other	other	ADJ
ijtc-44	18	65	perks	perk	NOUN
ijtc-44	18	66	.	.	PUNCT
ijtc-44	19	1	however	however	ADV
ijtc-44	19	2	,	,	PUNCT
ijtc-44	19	3	for	for	ADP
ijtc-44	19	4	the	the	DET
ijtc-44	19	5	educational	educational	ADJ
ijtc-44	19	6	workforce	workforce	NOUN
ijtc-44	19	7	,	,	PUNCT
ijtc-44	19	8	the	the	DET
ijtc-44	19	9	employees	employee	NOUN
ijtc-44	19	10	are	be	AUX
ijtc-44	19	11	still	still	ADV
ijtc-44	19	12	.	.	PUNCT
ijtc-44	20	1	payroll	payroll	NOUN
ijtc-44	20	2	systems	system	NOUN
ijtc-44	20	3	are	be	AUX
ijtc-44	20	4	conducted	conduct	VERB
ijtc-44	20	5	in	in	ADP
ijtc-44	20	6	stimlog	stimlog	NOUN
ijtc-44	20	7	,	,	PUNCT
ijtc-44	20	8	calculated	calculate	VERB
ijtc-44	20	9	based	base	VERB
ijtc-44	20	10	on	on	ADP
ijtc-44	20	11	each	each	DET
ijtc-44	20	12	group	group	NOUN
ijtc-44	20	13	,	,	PUNCT
ijtc-44	20	14	principal	principal	ADJ
ijtc-44	20	15	salary	salary	NOUN
ijtc-44	20	16	and	and	CCONJ
ijtc-44	20	17	other	other	ADJ
ijtc-44	20	18	allowances	allowance	NOUN
ijtc-44	20	19	by	by	ADP
ijtc-44	20	20	the	the	DET
ijtc-44	20	21	provisions	provision	NOUN
ijtc-44	20	22	.	.	PUNCT
ijtc-44	21	1	every	every	DET
ijtc-44	21	2	month	month	NOUN
ijtc-44	21	3	tax	tax	NOUN
ijtc-44	21	4	payments	payment	NOUN
ijtc-44	21	5	for	for	ADP
ijtc-44	21	6	employees	employee	NOUN
ijtc-44	21	7	are	be	AUX
ijtc-44	21	8	fully	fully	ADV
ijtc-44	21	9	awareness	awareness	NOUN
ijtc-44	21	10	and	and	CCONJ
ijtc-44	21	11	compliance	compliance	NOUN
ijtc-44	21	12	analysis	analysis	NOUN
ijtc-44	21	13	taxpayer	taxpayer	NOUN
ijtc-44	21	14	identification	identification	NOUN
ijtc-44	21	15	number	number	NOUN
ijtc-44	21	16	(	(	PUNCT
ijtc-44	21	17	study	study	NOUN
ijtc-44	21	18	at	at	ADP
ijtc-44	21	19	high	high	ADJ
ijtc-44	21	20	school	school	NOUN
ijtc-44	21	21	logistics	logistic	NOUN
ijtc-44	21	22	management	management	PROPN
ijtc-44	21	23	indonesia	indonesia	PROPN
ijtc-44	21	24	)	)	PUNCT
ijtc-44	21	25	suherman	suherman	PROPN
ijtc-44	21	26	42	42	NUM
ijtc-44	22	1	|	|	ADV
ijtc-44	22	2	ilomata	ilomata	PROPN
ijtc-44	22	3	international	international	ADJ
ijtc-44	22	4	journal	journal	NOUN
ijtc-44	22	5	of	of	ADP
ijtc-44	22	6	tax	tax	PROPN
ijtc-44	22	7	&	&	CCONJ
ijtc-44	22	8	accounting	accounting	PROPN
ijtc-44	22	9	vol	vol	NOUN
ijtc-44	22	10	.	.	PROPN
ijtc-44	23	1	1	1	NUM
ijtc-44	23	2	no	no	NOUN
ijtc-44	23	3	.	.	NOUN
ijtc-44	23	4	2	2	NUM
ijtc-44	23	5	march	march	NOUN
ijtc-44	23	6	2020	2020	NUM
ijtc-44	23	7	accounted	account	VERB
ijtc-44	23	8	for	for	ADP
ijtc-44	23	9	,	,	PUNCT
ijtc-44	23	10	which	which	PRON
ijtc-44	23	11	are	be	AUX
ijtc-44	23	12	subsequently	subsequently	ADV
ijtc-44	23	13	deposited	deposit	VERB
ijtc-44	23	14	to	to	ADP
ijtc-44	23	15	the	the	DET
ijtc-44	23	16	post	post	NOUN
ijtc-44	23	17	office	office	NOUN
ijtc-44	23	18	and	and	CCONJ
ijtc-44	23	19	bank	bank	NOUN
ijtc-44	23	20	,	,	PUNCT
ijtc-44	23	21	then	then	ADV
ijtc-44	23	22	reported	report	VERB
ijtc-44	23	23	to	to	ADP
ijtc-44	23	24	the	the	DET
ijtc-44	23	25	tax	tax	NOUN
ijtc-44	23	26	office	office	NOUN
ijtc-44	23	27	online	online	ADV
ijtc-44	23	28	.	.	PUNCT
ijtc-44	24	1	the	the	DET
ijtc-44	24	2	withholding	withholding	NOUN
ijtc-44	24	3	tax	tax	NOUN
ijtc-44	24	4	in	in	ADP
ijtc-44	24	5	stimlog	stimlog	NOUN
ijtc-44	24	6	refers	refer	VERB
ijtc-44	24	7	to	to	ADP
ijtc-44	24	8	the	the	DET
ijtc-44	24	9	self	self	NOUN
ijtc-44	24	10	-	-	PUNCT
ijtc-44	24	11	assessment	assessment	NOUN
ijtc-44	24	12	system	system	NOUN
ijtc-44	24	13	,	,	PUNCT
ijtc-44	24	14	which	which	PRON
ijtc-44	24	15	is	be	AUX
ijtc-44	24	16	a	a	DET
ijtc-44	24	17	taxwithholding	taxwithholding	NOUN
ijtc-44	24	18	system	system	NOUN
ijtc-44	24	19	that	that	PRON
ijtc-44	24	20	authorizes	authorize	VERB
ijtc-44	24	21	,	,	PUNCT
ijtc-44	24	22	trusts	trust	NOUN
ijtc-44	24	23	,	,	PUNCT
ijtc-44	24	24	responsibilities	responsibility	NOUN
ijtc-44	24	25	to	to	ADP
ijtc-44	24	26	taxpayers	taxpayer	NOUN
ijtc-44	24	27	(	(	PUNCT
ijtc-44	24	28	wp	wp	NOUN
ijtc-44	24	29	)	)	PUNCT
ijtc-44	24	30	to	to	PART
ijtc-44	24	31	calculate	calculate	VERB
ijtc-44	24	32	,	,	PUNCT
ijtc-44	24	33	account	account	NOUN
ijtc-44	24	34	,	,	PUNCT
ijtc-44	24	35	pay	pay	VERB
ijtc-44	24	36	for	for	ADP
ijtc-44	24	37	,	,	PUNCT
ijtc-44	24	38	and	and	CCONJ
ijtc-44	24	39	report	report	VERB
ijtc-44	24	40	on	on	ADP
ijtc-44	24	41	its	its	PRON
ijtc-44	24	42	tax	tax	NOUN
ijtc-44	24	43	amounts	amount	NOUN
ijtc-44	24	44	be	be	AUX
ijtc-44	24	45	paid	pay	VERB
ijtc-44	24	46	.	.	PUNCT
ijtc-44	25	1	with	with	SCONJ
ijtc-44	25	2	the	the	DET
ijtc-44	25	3	self	self	NOUN
ijtc-44	25	4	-	-	PUNCT
ijtc-44	25	5	assessment	assessment	NOUN
ijtc-44	25	6	system	system	NOUN
ijtc-44	25	7	is	be	AUX
ijtc-44	25	8	expected	expect	VERB
ijtc-44	25	9	to	to	PART
ijtc-44	25	10	implement	implement	VERB
ijtc-44	25	11	taxation	taxation	NOUN
ijtc-44	25	12	administration	administration	NOUN
ijtc-44	25	13	will	will	AUX
ijtc-44	25	14	be	be	AUX
ijtc-44	25	15	more	more	ADV
ijtc-44	25	16	effective	effective	ADJ
ijtc-44	25	17	and	and	CCONJ
ijtc-44	25	18	efficient	efficient	ADJ
ijtc-44	25	19	.	.	PUNCT
ijtc-44	26	1	in	in	ADP
ijtc-44	26	2	support	support	NOUN
ijtc-44	26	3	of	of	ADP
ijtc-44	26	4	the	the	DET
ijtc-44	26	5	self	self	NOUN
ijtc-44	26	6	assessment	assessment	NOUN
ijtc-44	26	7	system	system	NOUN
ijtc-44	26	8	,	,	PUNCT
ijtc-44	26	9	tax	tax	NOUN
ijtc-44	26	10	service	service	NOUN
ijtc-44	26	11	is	be	AUX
ijtc-44	26	12	expected	expect	VERB
ijtc-44	26	13	to	to	PART
ijtc-44	26	14	make	make	VERB
ijtc-44	26	15	it	it	PRON
ijtc-44	26	16	easier	easy	ADJ
ijtc-44	26	17	for	for	SCONJ
ijtc-44	26	18	wp	wp	NOUN
ijtc-44	26	19	to	to	PART
ijtc-44	26	20	get	get	VERB
ijtc-44	26	21	the	the	DET
ijtc-44	26	22	information	information	NOUN
ijtc-44	26	23	needed	need	VERB
ijtc-44	26	24	.	.	PUNCT
ijtc-44	27	1	good	good	ADJ
ijtc-44	27	2	service	service	NOUN
ijtc-44	27	3	will	will	AUX
ijtc-44	27	4	increase	increase	VERB
ijtc-44	27	5	the	the	DET
ijtc-44	27	6	trust	trust	NOUN
ijtc-44	27	7	of	of	ADP
ijtc-44	27	8	the	the	DET
ijtc-44	27	9	community	community	NOUN
ijtc-44	27	10	itself	itself	PRON
ijtc-44	27	11	.	.	PUNCT
ijtc-44	28	1	according	accord	VERB
ijtc-44	28	2	to	to	ADP
ijtc-44	28	3	ningsih	ningsih	NOUN
ijtc-44	28	4	and	and	CCONJ
ijtc-44	28	5	rahayu	rahayu	PROPN
ijtc-44	28	6	(	(	PUNCT
ijtc-44	28	7	2016:1	2016:1	NUM
ijtc-44	28	8	)	)	PUNCT
ijtc-44	28	9	in	in	ADP
ijtc-44	28	10	the	the	DET
ijtc-44	28	11	self	self	NOUN
ijtc-44	28	12	assessment	assessment	NOUN
ijtc-44	28	13	system	system	NOUN
ijtc-44	28	14	,	,	PUNCT
ijtc-44	28	15	it	it	PRON
ijtc-44	28	16	is	be	AUX
ijtc-44	28	17	hoped	hope	VERB
ijtc-44	28	18	that	that	SCONJ
ijtc-44	28	19	there	there	PRON
ijtc-44	28	20	is	be	VERB
ijtc-44	28	21	a	a	DET
ijtc-44	28	22	taxpayer	taxpayer	NOUN
ijtc-44	28	23	at	at	ADP
ijtc-44	28	24	the	the	DET
ijtc-44	28	25	level	level	NOUN
ijtc-44	28	26	of	of	ADP
ijtc-44	28	27	understanding	understand	VERB
ijtc-44	28	28	the	the	DET
ijtc-44	28	29	taxpayer	taxpayer	NOUN
ijtc-44	28	30	in	in	ADP
ijtc-44	28	31	the	the	DET
ijtc-44	28	32	tax	tax	NOUN
ijtc-44	28	33	regulation	regulation	NOUN
ijtc-44	28	34	.	.	PUNCT
ijtc-44	29	1	one	one	NUM
ijtc-44	29	2	of	of	ADP
ijtc-44	29	3	the	the	DET
ijtc-44	29	4	taxpayer	taxpayer	NOUN
ijtc-44	29	5	's	's	PART
ijtc-44	29	6	obligations	obligation	NOUN
ijtc-44	29	7	is	be	AUX
ijtc-44	29	8	to	to	PART
ijtc-44	29	9	register	register	VERB
ijtc-44	29	10	to	to	PART
ijtc-44	29	11	obtain	obtain	VERB
ijtc-44	29	12	an	an	DET
ijtc-44	29	13	npwp	npwp	NOUN
ijtc-44	29	14	(	(	PUNCT
ijtc-44	29	15	taxpayer	taxpayer	NOUN
ijtc-44	29	16	identification	identification	NOUN
ijtc-44	29	17	number	number	NOUN
ijtc-44	29	18	)	)	PUNCT
ijtc-44	29	19	,	,	PUNCT
ijtc-44	29	20	the	the	DET
ijtc-44	29	21	npwp	npwp	NOUN
ijtc-44	29	22	is	be	AUX
ijtc-44	29	23	the	the	DET
ijtc-44	29	24	number	number	NOUN
ijtc-44	29	25	given	give	VERB
ijtc-44	29	26	to	to	ADP
ijtc-44	29	27	the	the	DET
ijtc-44	29	28	taxpayer	taxpayer	NOUN
ijtc-44	29	29	as	as	ADP
ijtc-44	29	30	a	a	DET
ijtc-44	29	31	means	means	NOUN
ijtc-44	29	32	in	in	ADP
ijtc-44	29	33	the	the	DET
ijtc-44	29	34	tax	tax	NOUN
ijtc-44	29	35	administration	administration	NOUN
ijtc-44	29	36	which	which	PRON
ijtc-44	29	37	is	be	AUX
ijtc-44	29	38	useful	useful	ADJ
ijtc-44	29	39	as	as	ADP
ijtc-44	29	40	a	a	DET
ijtc-44	29	41	self	self	NOUN
ijtc-44	29	42	-	-	PUNCT
ijtc-44	29	43	identification	identification	NOUN
ijtc-44	29	44	or	or	CCONJ
ijtc-44	29	45	the	the	DET
ijtc-44	29	46	tax	tax	NOUN
ijtc-44	29	47	payer	payer	NOUN
ijtc-44	29	48	's	's	PART
ijtc-44	29	49	identity	identity	NOUN
ijtc-44	29	50	to	to	PART
ijtc-44	29	51	exercise	exercise	VERB
ijtc-44	29	52	the	the	DET
ijtc-44	29	53	rights	right	NOUN
ijtc-44	29	54	and	and	CCONJ
ijtc-44	29	55	obligations	obligation	NOUN
ijtc-44	29	56	of	of	ADP
ijtc-44	29	57	taxation	taxation	NOUN
ijtc-44	29	58	.	.	PUNCT
ijtc-44	30	1	the	the	DET
ijtc-44	30	2	scope	scope	NOUN
ijtc-44	30	3	of	of	ADP
ijtc-44	30	4	the	the	DET
ijtc-44	30	5	directorate	directorate	ADJ
ijtc-44	30	6	taxpayer	taxpayer	NOUN
ijtc-44	30	7	compliance	compliance	NOUN
ijtc-44	30	8	in	in	ADP
ijtc-44	30	9	stimlog	stimlog	NOUN
ijtc-44	30	10	there	there	PRON
ijtc-44	30	11	are	be	VERB
ijtc-44	30	12	several	several	ADJ
ijtc-44	30	13	employees	employee	NOUN
ijtc-44	30	14	,	,	PUNCT
ijtc-44	30	15	both	both	CCONJ
ijtc-44	30	16	academic	academic	ADJ
ijtc-44	30	17	and	and	CCONJ
ijtc-44	30	18	educational	educational	ADJ
ijtc-44	30	19	personnel	personnel	NOUN
ijtc-44	30	20	in	in	ADP
ijtc-44	30	21	carrying	carry	VERB
ijtc-44	30	22	out	out	ADP
ijtc-44	30	23	their	their	PRON
ijtc-44	30	24	tax	tax	NOUN
ijtc-44	30	25	obligations	obligation	NOUN
ijtc-44	30	26	,	,	PUNCT
ijtc-44	30	27	there	there	PRON
ijtc-44	30	28	are	be	VERB
ijtc-44	30	29	some	some	DET
ijtc-44	30	30	employees	employee	NOUN
ijtc-44	30	31	who	who	PRON
ijtc-44	30	32	do	do	AUX
ijtc-44	30	33	not	not	PART
ijtc-44	30	34	have	have	VERB
ijtc-44	30	35	an	an	DET
ijtc-44	30	36	npwp	npwp	NOUN
ijtc-44	30	37	,	,	PUNCT
ijtc-44	30	38	which	which	PRON
ijtc-44	30	39	is	be	AUX
ijtc-44	30	40	permanent	permanent	ADJ
ijtc-44	30	41	academic	academic	ADJ
ijtc-44	30	42	personnel	personnel	NOUN
ijtc-44	30	43	and	and	CCONJ
ijtc-44	30	44	academic	academic	ADJ
ijtc-44	30	45	personnel	personnel	NOUN
ijtc-44	30	46	not	not	PART
ijtc-44	30	47	,	,	PUNCT
ijtc-44	30	48	while	while	SCONJ
ijtc-44	30	49	the	the	DET
ijtc-44	30	50	education	education	NOUN
ijtc-44	30	51	personnel	personnel	NOUN
ijtc-44	30	52	in	in	ADP
ijtc-44	30	53	large	large	ADJ
ijtc-44	30	54	part	part	NOUN
ijtc-44	30	55	does	do	AUX
ijtc-44	30	56	not	not	PART
ijtc-44	30	57	have	have	VERB
ijtc-44	30	58	a	a	DET
ijtc-44	30	59	npwp	npwp	NOUN
ijtc-44	30	60	.	.	PUNCT
ijtc-44	31	1	a	a	DET
ijtc-44	31	2	permanent	permanent	ADJ
ijtc-44	31	3	and	and	CCONJ
ijtc-44	31	4	impermanent	impermanent	NOUN
ijtc-44	31	5	employee	employee	NOUN
ijtc-44	31	6	of	of	ADP
ijtc-44	31	7	education	education	NOUN
ijtc-44	31	8	and	and	CCONJ
ijtc-44	31	9	educational	educational	ADJ
ijtc-44	31	10	personnel	personnel	NOUN
ijtc-44	31	11	who	who	PRON
ijtc-44	31	12	have	have	AUX
ijtc-44	31	13	had	have	VERB
ijtc-44	31	14	a	a	DET
ijtc-44	31	15	npwp	npwp	NOUN
ijtc-44	31	16	and	and	CCONJ
ijtc-44	31	17	who	who	PRON
ijtc-44	31	18	do	do	AUX
ijtc-44	31	19	not	not	PART
ijtc-44	31	20	have	have	VERB
ijtc-44	31	21	a	a	DET
ijtc-44	31	22	taxpayer	taxpayer	NOUN
ijtc-44	31	23	year	year	NOUN
ijtc-44	31	24	2017	2017	NUM
ijtc-44	31	25	up	up	ADP
ijtc-44	31	26	to	to	ADP
ijtc-44	31	27	the	the	DET
ijtc-44	31	28	year	year	NOUN
ijtc-44	31	29	2019	2019	NUM
ijtc-44	31	30	,	,	PUNCT
ijtc-44	31	31	as	as	SCONJ
ijtc-44	31	32	follows	follow	VERB
ijtc-44	31	33	:	:	PUNCT
ijtc-44	31	34	table	table	NOUN
ijtc-44	31	35	1	1	NUM
ijtc-44	31	36	permanent	permanent	ADJ
ijtc-44	31	37	officer	officer	NOUN
ijtc-44	31	38	and	and	CCONJ
ijtc-44	31	39	inpermanent	inpermanent	NOUN
ijtc-44	31	40	officer	officer	NOUN
ijtc-44	31	41	who	who	PRON
ijtc-44	31	42	owns	own	VERB
ijtc-44	31	43	and	and	CCONJ
ijtc-44	31	44	does	do	AUX
ijtc-44	31	45	not	not	PART
ijtc-44	31	46	have	have	VERB
ijtc-44	31	47	an	an	DET
ijtc-44	31	48	npwp	npwp	NOUN
ijtc-44	31	49	number	number	NOUN
ijtc-44	31	50	years	year	NOUN
ijtc-44	31	51	permanent	permanent	ADJ
ijtc-44	31	52	employees	employee	NOUN
ijtc-44	31	53	unfixed	unfixed	ADJ
ijtc-44	31	54	employees	employee	NOUN
ijtc-44	31	55	amount	amount	NOUN
ijtc-44	31	56	has	have	VERB
ijtc-44	31	57	a	a	DET
ijtc-44	31	58	npwp	npwp	NOUN
ijtc-44	31	59	no	no	DET
ijtc-44	31	60	npwp	npwp	NOUN
ijtc-44	31	61	has	have	VERB
ijtc-44	31	62	a	a	DET
ijtc-44	31	63	npwp	npwp	NOUN
ijtc-44	31	64	no	no	DET
ijtc-44	31	65	npwp	npwp	NOUN
ijtc-44	31	66	has	have	VERB
ijtc-44	31	67	a	a	DET
ijtc-44	31	68	npwp	npwp	NOUN
ijtc-44	31	69	no	no	DET
ijtc-44	31	70	npwp	npwp	NOUN
ijtc-44	31	71	1	1	NUM
ijtc-44	31	72	2016	2016	NUM
ijtc-44	31	73	20	20	NUM
ijtc-44	31	74	4	4	NUM
ijtc-44	31	75	4	4	NUM
ijtc-44	31	76	25	25	NUM
ijtc-44	31	77	24	24	NUM
ijtc-44	31	78	29	29	NUM
ijtc-44	31	79	2	2	NUM
ijtc-44	31	80	2017	2017	NUM
ijtc-44	31	81	22	22	NUM
ijtc-44	31	82	5	5	NUM
ijtc-44	31	83	7	7	NUM
ijtc-44	31	84	26	26	NUM
ijtc-44	31	85	29	29	NUM
ijtc-44	31	86	31	31	NUM
ijtc-44	31	87	3	3	NUM
ijtc-44	31	88	2018	2018	NUM
ijtc-44	31	89	24	24	NUM
ijtc-44	31	90	5	5	NUM
ijtc-44	31	91	14	14	NUM
ijtc-44	31	92	25	25	NUM
ijtc-44	31	93	38	38	NUM
ijtc-44	31	94	30	30	NUM
ijtc-44	31	95	source	source	NOUN
ijtc-44	31	96	:	:	PUNCT
ijtc-44	31	97	high	high	ADJ
ijtc-44	31	98	school	school	NOUN
ijtc-44	31	99	logistics	logistic	NOUN
ijtc-44	31	100	management	management	NOUN
ijtc-44	31	101	indonesia	indonesia	PROPN
ijtc-44	31	102	for	for	ADP
ijtc-44	31	103	more	more	ADJ
ijtc-44	31	104	details	detail	NOUN
ijtc-44	31	105	are	be	AUX
ijtc-44	31	106	illustrated	illustrate	VERB
ijtc-44	31	107	with	with	ADP
ijtc-44	31	108	the	the	DET
ijtc-44	31	109	following	follow	VERB
ijtc-44	31	110	diagram	diagram	NOUN
ijtc-44	31	111	:	:	PUNCT
ijtc-44	31	112	source	source	NOUN
ijtc-44	31	113	:	:	PUNCT
ijtc-44	31	114	high	high	ADJ
ijtc-44	31	115	school	school	NOUN
ijtc-44	31	116	logistics	logistic	NOUN
ijtc-44	31	117	management	management	NOUN
ijtc-44	31	118	indonesia	indonesia	PROPN
ijtc-44	31	119	figure	figure	NOUN
ijtc-44	31	120	1	1	NUM
ijtc-44	31	121	.	.	PUNCT
ijtc-44	31	122	permanent	permanent	ADJ
ijtc-44	31	123	officers	officer	NOUN
ijtc-44	31	124	and	and	CCONJ
ijtc-44	31	125	unfixed	unfixed	ADJ
ijtc-44	31	126	officers	officer	NOUN
ijtc-44	31	127	who	who	PRON
ijtc-44	31	128	have	have	VERB
ijtc-44	31	129	and	and	CCONJ
ijtc-44	31	130	do	do	AUX
ijtc-44	31	131	not	not	PART
ijtc-44	31	132	have	have	VERB
ijtc-44	31	133	a	a	DET
ijtc-44	31	134	npwp	npwp	NOUN
ijtc-44	31	135	year	year	NOUN
ijtc-44	31	136	2016	2016	NUM
ijtc-44	31	137	-	-	SYM
ijtc-44	31	138	2018	2018	NUM
ijtc-44	31	139	permanent	permanent	ADJ
ijtc-44	31	140	employees	employee	NOUN
ijtc-44	31	141	has	have	VERB
ijtc-44	31	142	a	a	DET
ijtc-44	31	143	npwp	npwp	NOUN
ijtc-44	31	144	permanent	permanent	ADJ
ijtc-44	31	145	employees	employee	NOUN
ijtc-44	31	146	no	no	DET
ijtc-44	31	147	npwp	npwp	NOUN
ijtc-44	31	148	unfixed	unfixed	ADJ
ijtc-44	31	149	employees	employee	NOUN
ijtc-44	31	150	has	have	VERB
ijtc-44	31	151	a	a	DET
ijtc-44	31	152	npwp	npwp	NOUN
ijtc-44	31	153	unfixed	unfixed	ADJ
ijtc-44	31	154	employees	employee	NOUN
ijtc-44	31	155	no	no	DET
ijtc-44	31	156	npwp	npwp	NOUN
ijtc-44	31	157	amount	amount	NOUN
ijtc-44	31	158	has	have	VERB
ijtc-44	31	159	a	a	DET
ijtc-44	31	160	npwp	npwp	NOUN
ijtc-44	31	161	awareness	awareness	NOUN
ijtc-44	31	162	and	and	CCONJ
ijtc-44	31	163	compliance	compliance	NOUN
ijtc-44	31	164	analysis	analysis	NOUN
ijtc-44	31	165	taxpayer	taxpayer	NOUN
ijtc-44	31	166	identification	identification	NOUN
ijtc-44	31	167	number	number	NOUN
ijtc-44	31	168	(	(	PUNCT
ijtc-44	31	169	study	study	NOUN
ijtc-44	31	170	at	at	ADP
ijtc-44	31	171	high	high	ADJ
ijtc-44	31	172	school	school	NOUN
ijtc-44	31	173	logistics	logistic	NOUN
ijtc-44	31	174	management	management	PROPN
ijtc-44	31	175	indonesia	indonesia	PROPN
ijtc-44	31	176	)	)	PUNCT
ijtc-44	31	177	suherman	suherman	PROPN
ijtc-44	31	178	43	43	NUM
ijtc-44	32	1	|	|	ADV
ijtc-44	32	2	ilomata	ilomata	PROPN
ijtc-44	32	3	international	international	ADJ
ijtc-44	32	4	journal	journal	NOUN
ijtc-44	32	5	of	of	ADP
ijtc-44	32	6	tax	tax	PROPN
ijtc-44	32	7	&	&	CCONJ
ijtc-44	32	8	accounting	accounting	PROPN
ijtc-44	32	9	vol	vol	NOUN
ijtc-44	32	10	.	.	PROPN
ijtc-44	33	1	1	1	NUM
ijtc-44	33	2	no	no	NOUN
ijtc-44	33	3	.	.	NOUN
ijtc-44	33	4	2	2	NUM
ijtc-44	33	5	march	march	NOUN
ijtc-44	33	6	2020	2020	NUM
ijtc-44	33	7	from	from	ADP
ijtc-44	33	8	the	the	DET
ijtc-44	33	9	table	table	NOUN
ijtc-44	33	10	above	above	ADV
ijtc-44	33	11	,	,	PUNCT
ijtc-44	33	12	it	it	PRON
ijtc-44	33	13	shows	show	VERB
ijtc-44	33	14	that	that	SCONJ
ijtc-44	33	15	from	from	ADP
ijtc-44	33	16	2016	2016	NUM
ijtc-44	33	17	to	to	ADP
ijtc-44	33	18	2018	2018	NUM
ijtc-44	33	19	,	,	PUNCT
ijtc-44	33	20	which	which	PRON
ijtc-44	33	21	did	do	AUX
ijtc-44	33	22	not	not	PART
ijtc-44	33	23	have	have	VERB
ijtc-44	33	24	the	the	DET
ijtc-44	33	25	most	most	ADJ
ijtc-44	33	26	npmw	npmw	NOUN
ijtc-44	33	27	,	,	PUNCT
ijtc-44	33	28	the	the	DET
ijtc-44	33	29	employees	employee	NOUN
ijtc-44	33	30	were	be	AUX
ijtc-44	33	31	not	not	PART
ijtc-44	33	32	fixed	fix	VERB
ijtc-44	33	33	.	.	PUNCT
ijtc-44	34	1	this	this	PRON
ijtc-44	34	2	shows	show	VERB
ijtc-44	34	3	that	that	SCONJ
ijtc-44	34	4	in	in	ADP
ijtc-44	34	5	the	the	DET
ijtc-44	34	6	taxpayer	taxpayer	NOUN
ijtc-44	34	7	compliance	compliance	NOUN
ijtc-44	34	8	stimlog	stimlog	NOUN
ijtc-44	34	9	,	,	PUNCT
ijtc-44	34	10	especially	especially	ADV
ijtc-44	34	11	the	the	DET
ijtc-44	34	12	employee	employee	NOUN
ijtc-44	34	13	is	be	AUX
ijtc-44	34	14	not	not	PART
ijtc-44	34	15	still	still	ADV
ijtc-44	34	16	required	require	VERB
ijtc-44	34	17	to	to	ADP
ijtc-44	34	18	questionable	questionable	ADJ
ijtc-44	34	19	reason	reason	NOUN
ijtc-44	34	20	does	do	AUX
ijtc-44	34	21	not	not	PART
ijtc-44	34	22	have	have	VERB
ijtc-44	34	23	a	a	DET
ijtc-44	34	24	npwp	npwp	NOUN
ijtc-44	34	25	,	,	PUNCT
ijtc-44	34	26	while	while	SCONJ
ijtc-44	34	27	its	its	PRON
ijtc-44	34	28	income	income	NOUN
ijtc-44	34	29	every	every	DET
ijtc-44	34	30	month	month	NOUN
ijtc-44	34	31	there	there	ADV
ijtc-44	34	32	,	,	PUNCT
ijtc-44	34	33	although	although	SCONJ
ijtc-44	34	34	the	the	DET
ijtc-44	34	35	magnitude	magnitude	NOUN
ijtc-44	34	36	is	be	AUX
ijtc-44	34	37	not	not	PART
ijtc-44	34	38	necessarily	necessarily	ADV
ijtc-44	34	39	.	.	PUNCT
ijtc-44	35	1	taxpayers	taxpayer	NOUN
ijtc-44	35	2	are	be	AUX
ijtc-44	35	3	individuals	individual	NOUN
ijtc-44	35	4	or	or	CCONJ
ijtc-44	35	5	entities	entity	NOUN
ijtc-44	35	6	including	include	VERB
ijtc-44	35	7	taxpayers	taxpayer	NOUN
ijtc-44	35	8	,	,	PUNCT
ijtc-44	35	9	tax	tax	NOUN
ijtc-44	35	10	cutters	cutter	NOUN
ijtc-44	35	11	,	,	PUNCT
ijtc-44	35	12	and	and	CCONJ
ijtc-44	35	13	tax	tax	NOUN
ijtc-44	35	14	collectors	collector	NOUN
ijtc-44	35	15	,	,	PUNCT
ijtc-44	35	16	who	who	PRON
ijtc-44	35	17	have	have	VERB
ijtc-44	35	18	tax	tax	NOUN
ijtc-44	35	19	rights	right	NOUN
ijtc-44	35	20	and	and	CCONJ
ijtc-44	35	21	obligations	obligation	NOUN
ijtc-44	35	22	in	in	ADP
ijtc-44	35	23	accordance	accordance	NOUN
ijtc-44	35	24	with	with	ADP
ijtc-44	35	25	the	the	DET
ijtc-44	35	26	provisions	provision	NOUN
ijtc-44	35	27	of	of	ADP
ijtc-44	35	28	taxation	taxation	NOUN
ijtc-44	35	29	laws	law	NOUN
ijtc-44	35	30	and	and	CCONJ
ijtc-44	35	31	regulations	regulation	NOUN
ijtc-44	35	32	.	.	PUNCT
ijtc-44	36	1	government	government	NOUN
ijtc-44	36	2	regulation	regulation	NOUN
ijtc-44	36	3	no	no	INTJ
ijtc-44	36	4	.	.	NOUN
ijtc-44	37	1	46	46	NUM
ijtc-44	37	2	year	year	NOUN
ijtc-44	37	3	2013	2013	NUM
ijtc-44	37	4	explains	explain	VERB
ijtc-44	37	5	the	the	DET
ijtc-44	37	6	income	income	NOUN
ijtc-44	37	7	tax	tax	NOUN
ijtc-44	37	8	on	on	ADP
ijtc-44	37	9	income	income	NOUN
ijtc-44	37	10	from	from	ADP
ijtc-44	37	11	the	the	DET
ijtc-44	37	12	accepted	accept	VERB
ijtc-44	37	13	or	or	CCONJ
ijtc-44	37	14	acquired	acquire	VERB
ijtc-44	37	15	taxpayers	taxpayer	NOUN
ijtc-44	37	16	that	that	PRON
ijtc-44	37	17	have	have	VERB
ijtc-44	37	18	a	a	DET
ijtc-44	37	19	certain	certain	ADJ
ijtc-44	37	20	gross	gross	ADJ
ijtc-44	37	21	circulation	circulation	NOUN
ijtc-44	37	22	.	.	PUNCT
ijtc-44	38	1	one	one	NUM
ijtc-44	38	2	of	of	ADP
ijtc-44	38	3	the	the	DET
ijtc-44	38	4	factors	factor	NOUN
ijtc-44	38	5	that	that	PRON
ijtc-44	38	6	affects	affect	VERB
ijtc-44	38	7	taxpayer	taxpayer	NOUN
ijtc-44	38	8	compliance	compliance	NOUN
ijtc-44	38	9	in	in	ADP
ijtc-44	38	10	fulfilling	fulfil	VERB
ijtc-44	38	11	its	its	PRON
ijtc-44	38	12	taxation	taxation	NOUN
ijtc-44	38	13	obligations	obligation	NOUN
ijtc-44	38	14	is	be	AUX
ijtc-44	38	15	the	the	DET
ijtc-44	38	16	npwp	npwp	NOUN
ijtc-44	38	17	's	's	PART
ijtc-44	38	18	benefit	benefit	NOUN
ijtc-44	38	19	.	.	PUNCT
ijtc-44	39	1	the	the	DET
ijtc-44	39	2	benefit	benefit	NOUN
ijtc-44	39	3	of	of	ADP
ijtc-44	39	4	npwp	npwp	NOUN
ijtc-44	39	5	is	be	AUX
ijtc-44	39	6	the	the	DET
ijtc-44	39	7	purpose	purpose	NOUN
ijtc-44	39	8	obtained	obtain	VERB
ijtc-44	39	9	by	by	ADP
ijtc-44	39	10	the	the	DET
ijtc-44	39	11	taxpayer	taxpayer	NOUN
ijtc-44	39	12	on	on	ADP
ijtc-44	39	13	the	the	DET
ijtc-44	39	14	ownership	ownership	NOUN
ijtc-44	39	15	of	of	ADP
ijtc-44	39	16	the	the	DET
ijtc-44	39	17	npwp	npwp	NOUN
ijtc-44	39	18	.	.	PUNCT
ijtc-44	40	1	the	the	DET
ijtc-44	40	2	benefits	benefit	NOUN
ijtc-44	40	3	of	of	ADP
ijtc-44	40	4	npwp	npwp	PROPN
ijtc-44	40	5	include	include	VERB
ijtc-44	40	6	taxpayers	taxpayer	NOUN
ijtc-44	40	7	can	can	AUX
ijtc-44	40	8	pay	pay	VERB
ijtc-44	40	9	and	and	CCONJ
ijtc-44	40	10	report	report	VERB
ijtc-44	40	11	taxes	taxis	NOUN
ijtc-44	40	12	in	in	ADP
ijtc-44	40	13	order	order	NOUN
ijtc-44	40	14	.	.	PUNCT
ijtc-44	41	1	the	the	DET
ijtc-44	41	2	more	more	ADJ
ijtc-44	41	3	benefits	benefit	NOUN
ijtc-44	41	4	that	that	PRON
ijtc-44	41	5	taxpayers	taxpayer	NOUN
ijtc-44	41	6	receive	receive	VERB
ijtc-44	41	7	for	for	ADP
ijtc-44	41	8	npwp	npwp	NOUN
ijtc-44	41	9	ownership	ownership	NOUN
ijtc-44	41	10	,	,	PUNCT
ijtc-44	41	11	the	the	DET
ijtc-44	41	12	taxpayer	taxpayer	NOUN
ijtc-44	41	13	compliance	compliance	NOUN
ijtc-44	41	14	will	will	AUX
ijtc-44	41	15	also	also	ADV
ijtc-44	41	16	increase	increase	VERB
ijtc-44	41	17	.	.	PUNCT
ijtc-44	42	1	tax	tax	NOUN
ijtc-44	42	2	understanding	understanding	NOUN
ijtc-44	42	3	is	be	AUX
ijtc-44	42	4	also	also	ADV
ijtc-44	42	5	one	one	NUM
ijtc-44	42	6	of	of	ADP
ijtc-44	42	7	the	the	DET
ijtc-44	42	8	factors	factor	NOUN
ijtc-44	42	9	affecting	affect	VERB
ijtc-44	42	10	taxpayer	taxpayer	NOUN
ijtc-44	42	11	compliance	compliance	NOUN
ijtc-44	42	12	.	.	PUNCT
ijtc-44	43	1	the	the	DET
ijtc-44	43	2	lack	lack	NOUN
ijtc-44	43	3	of	of	ADP
ijtc-44	43	4	taxpayers	taxpayer	NOUN
ijtc-44	43	5	'	'	PART
ijtc-44	43	6	understanding	understanding	NOUN
ijtc-44	43	7	of	of	ADP
ijtc-44	43	8	taxation	taxation	NOUN
ijtc-44	43	9	regulations	regulation	NOUN
ijtc-44	43	10	tends	tend	VERB
ijtc-44	43	11	to	to	PART
ijtc-44	43	12	be	be	AUX
ijtc-44	43	13	disobedient	disobedient	ADJ
ijtc-44	43	14	to	to	ADP
ijtc-44	43	15	its	its	PRON
ijtc-44	43	16	tax	tax	NOUN
ijtc-44	43	17	obligations	obligation	NOUN
ijtc-44	43	18	,	,	PUNCT
ijtc-44	43	19	but	but	CCONJ
ijtc-44	43	20	if	if	SCONJ
ijtc-44	43	21	the	the	DET
ijtc-44	43	22	taxpayer	taxpayer	NOUN
ijtc-44	43	23	understands	understand	VERB
ijtc-44	43	24	the	the	DET
ijtc-44	43	25	taxation	taxation	NOUN
ijtc-44	43	26	regulations	regulation	NOUN
ijtc-44	43	27	it	it	PRON
ijtc-44	43	28	will	will	AUX
ijtc-44	43	29	encourage	encourage	VERB
ijtc-44	43	30	to	to	PART
ijtc-44	43	31	comply	comply	VERB
ijtc-44	43	32	with	with	ADP
ijtc-44	43	33	the	the	DET
ijtc-44	43	34	obligations	obligation	NOUN
ijtc-44	43	35	of	of	ADP
ijtc-44	43	36	taxpayers	taxpayer	NOUN
ijtc-44	43	37	who	who	PRON
ijtc-44	43	38	do	do	AUX
ijtc-44	43	39	not	not	PART
ijtc-44	43	40	understand	understand	VERB
ijtc-44	43	41	taxation	taxation	NOUN
ijtc-44	43	42	regulations	regulation	NOUN
ijtc-44	43	43	are	be	AUX
ijtc-44	43	44	obviously	obviously	ADV
ijtc-44	43	45	likely	likely	ADJ
ijtc-44	43	46	to	to	PART
ijtc-44	43	47	become	become	VERB
ijtc-44	43	48	unobedient	unobedient	ADJ
ijtc-44	43	49	taxpayers(windiarti	taxpayers(windiarti	PROPN
ijtc-44	43	50	&	&	CCONJ
ijtc-44	43	51	sofyan	sofyan	PROPN
ijtc-44	43	52	,	,	PUNCT
ijtc-44	43	53	2018	2018	NUM
ijtc-44	43	54	)	)	PUNCT
ijtc-44	43	55	.	.	PUNCT
ijtc-44	44	1	it	it	PRON
ijtc-44	44	2	is	be	AUX
ijtc-44	44	3	clear	clear	ADJ
ijtc-44	44	4	that	that	SCONJ
ijtc-44	44	5	the	the	DET
ijtc-44	44	6	understanding	understanding	NOUN
ijtc-44	44	7	of	of	ADP
ijtc-44	44	8	taxpayers	taxpayer	NOUN
ijtc-44	44	9	to	to	ADP
ijtc-44	44	10	taxation	taxation	NOUN
ijtc-44	44	11	regulations	regulation	NOUN
ijtc-44	44	12	,	,	PUNCT
ijtc-44	44	13	the	the	DET
ijtc-44	44	14	more	more	ADJ
ijtc-44	44	15	understanding	understanding	NOUN
ijtc-44	44	16	of	of	ADP
ijtc-44	44	17	the	the	DET
ijtc-44	44	18	taxpayer	taxpayer	NOUN
ijtc-44	44	19	to	to	ADP
ijtc-44	44	20	the	the	DET
ijtc-44	44	21	sanction	sanction	NOUN
ijtc-44	44	22	that	that	PRON
ijtc-44	44	23	will	will	AUX
ijtc-44	44	24	be	be	AUX
ijtc-44	44	25	accepted	accept	VERB
ijtc-44	44	26	when	when	SCONJ
ijtc-44	44	27	neglect	neglect	NOUN
ijtc-44	44	28	of	of	ADP
ijtc-44	44	29	taxation	taxation	NOUN
ijtc-44	44	30	obligations	obligation	NOUN
ijtc-44	44	31	.	.	PUNCT
ijtc-44	45	1	where	where	SCONJ
ijtc-44	45	2	taxpayers	taxpayer	NOUN
ijtc-44	45	3	are	be	AUX
ijtc-44	45	4	fully	fully	ADV
ijtc-44	45	5	aware	aware	ADJ
ijtc-44	45	6	,	,	PUNCT
ijtc-44	45	7	they	they	PRON
ijtc-44	45	8	will	will	AUX
ijtc-44	45	9	know	know	VERB
ijtc-44	45	10	the	the	DET
ijtc-44	45	11	administrative	administrative	ADJ
ijtc-44	45	12	sanctions	sanction	NOUN
ijtc-44	45	13	and	and	CCONJ
ijtc-44	45	14	criminal	criminal	ADJ
ijtc-44	45	15	sanctions	sanction	NOUN
ijtc-44	45	16	in	in	ADP
ijtc-44	45	17	connection	connection	NOUN
ijtc-44	45	18	with	with	ADP
ijtc-44	45	19	the	the	DET
ijtc-44	45	20	spt	spt	NOUN
ijtc-44	45	21	and	and	CCONJ
ijtc-44	45	22	npwp	npwp	NOUN
ijtc-44	45	23	.	.	PUNCT
ijtc-44	46	1	the	the	DET
ijtc-44	46	2	factors	factor	NOUN
ijtc-44	46	3	influencing	influence	VERB
ijtc-44	46	4	taxpayer	taxpayer	NOUN
ijtc-44	46	5	compliance	compliance	NOUN
ijtc-44	46	6	are	be	AUX
ijtc-44	46	7	awareness	awareness	NOUN
ijtc-44	46	8	.	.	PUNCT
ijtc-44	47	1	awareness	awareness	NOUN
ijtc-44	47	2	to	to	PART
ijtc-44	47	3	improve	improve	VERB
ijtc-44	47	4	taxation	taxation	NOUN
ijtc-44	47	5	compliance	compliance	NOUN
ijtc-44	47	6	is	be	AUX
ijtc-44	47	7	necessary	necessary	ADJ
ijtc-44	47	8	because	because	SCONJ
ijtc-44	47	9	it	it	PRON
ijtc-44	47	10	is	be	AUX
ijtc-44	47	11	a	a	DET
ijtc-44	47	12	means	means	NOUN
ijtc-44	47	13	to	to	PART
ijtc-44	47	14	realize	realize	VERB
ijtc-44	47	15	the	the	DET
ijtc-44	47	16	sense	sense	NOUN
ijtc-44	47	17	of	of	ADP
ijtc-44	47	18	nationalism	nationalism	NOUN
ijtc-44	47	19	,	,	PUNCT
ijtc-44	47	20	love	love	VERB
ijtc-44	47	21	to	to	ADP
ijtc-44	47	22	the	the	DET
ijtc-44	47	23	nation	nation	NOUN
ijtc-44	47	24	and	and	CCONJ
ijtc-44	47	25	the	the	DET
ijtc-44	47	26	country	country	NOUN
ijtc-44	47	27	where	where	SCONJ
ijtc-44	47	28	the	the	DET
ijtc-44	47	29	result	result	NOUN
ijtc-44	47	30	of	of	ADP
ijtc-44	47	31	the	the	DET
ijtc-44	47	32	tax	tax	NOUN
ijtc-44	47	33	is	be	AUX
ijtc-44	47	34	used	use	VERB
ijtc-44	47	35	for	for	ADP
ijtc-44	47	36	the	the	DET
ijtc-44	47	37	development	development	NOUN
ijtc-44	47	38	and	and	CCONJ
ijtc-44	47	39	welfare	welfare	NOUN
ijtc-44	47	40	of	of	ADP
ijtc-44	47	41	the	the	DET
ijtc-44	47	42	whole	whole	ADJ
ijtc-44	47	43	community	community	NOUN
ijtc-44	47	44	,	,	PUNCT
ijtc-44	47	45	julianti	julianti	NOUN
ijtc-44	47	46	(	(	PUNCT
ijtc-44	47	47	2014:24	2014:24	NUM
ijtc-44	47	48	)	)	PUNCT
ijtc-44	47	49	.	.	PUNCT
ijtc-44	48	1	the	the	PRON
ijtc-44	48	2	higher	high	ADJ
ijtc-44	48	3	the	the	DET
ijtc-44	48	4	level	level	NOUN
ijtc-44	48	5	of	of	ADP
ijtc-44	48	6	taxpayer	taxpayer	NOUN
ijtc-44	48	7	awareness	awareness	NOUN
ijtc-44	48	8	,	,	PUNCT
ijtc-44	48	9	the	the	DET
ijtc-44	48	10	understanding	understanding	NOUN
ijtc-44	48	11	and	and	CCONJ
ijtc-44	48	12	implementation	implementation	NOUN
ijtc-44	48	13	of	of	ADP
ijtc-44	48	14	taxation	taxation	NOUN
ijtc-44	48	15	obligations	obligation	NOUN
ijtc-44	48	16	is	be	AUX
ijtc-44	48	17	better	well	ADJ
ijtc-44	48	18	so	so	SCONJ
ijtc-44	48	19	that	that	SCONJ
ijtc-44	48	20	it	it	PRON
ijtc-44	48	21	can	can	AUX
ijtc-44	48	22	improve	improve	VERB
ijtc-44	48	23	compliance	compliance	NOUN
ijtc-44	48	24	(	(	PUNCT
ijtc-44	48	25	muliari	muliari	NOUN
ijtc-44	48	26	and	and	CCONJ
ijtc-44	48	27	ery	ery	PROPN
ijtc-44	48	28	,	,	PUNCT
ijtc-44	48	29	2009	2009	NUM
ijtc-44	48	30	in	in	ADP
ijtc-44	48	31	susilawati	susilawati	PROPN
ijtc-44	48	32	and	and	CCONJ
ijtc-44	48	33	budiartha	budiartha	NOUN
ijtc-44	48	34	,	,	PUNCT
ijtc-44	48	35	2013:5	2013:5	NUM
ijtc-44	48	36	)	)	PUNCT
ijtc-44	48	37	.	.	PUNCT
ijtc-44	49	1	according	accord	VERB
ijtc-44	49	2	to	to	ADP
ijtc-44	49	3	ritonga	ritonga	NOUN
ijtc-44	49	4	,	,	PUNCT
ijtc-44	49	5	2011	2011	NUM
ijtc-44	49	6	in	in	ADP
ijtc-44	49	7	tri	tri	PROPN
ijtc-44	49	8	wahyuningsih	wahyuningsih	NOUN
ijtc-44	49	9	2013:51	2013:51	NUM
ijtc-44	49	10	)	)	PUNCT
ijtc-44	49	11	,	,	PUNCT
ijtc-44	49	12	consciousness	consciousness	NOUN
ijtc-44	49	13	is	be	AUX
ijtc-44	49	14	the	the	DET
ijtc-44	49	15	behavior	behavior	NOUN
ijtc-44	49	16	or	or	CCONJ
ijtc-44	49	17	attitude	attitude	NOUN
ijtc-44	49	18	towards	towards	ADP
ijtc-44	49	19	an	an	DET
ijtc-44	49	20	object	object	NOUN
ijtc-44	49	21	involving	involve	VERB
ijtc-44	49	22	the	the	DET
ijtc-44	49	23	assumption	assumption	NOUN
ijtc-44	49	24	and	and	CCONJ
ijtc-44	49	25	feelings	feeling	NOUN
ijtc-44	49	26	and	and	CCONJ
ijtc-44	49	27	the	the	DET
ijtc-44	49	28	tendency	tendency	NOUN
ijtc-44	49	29	to	to	PART
ijtc-44	49	30	act	act	VERB
ijtc-44	49	31	according	accord	VERB
ijtc-44	49	32	to	to	ADP
ijtc-44	49	33	the	the	DET
ijtc-44	49	34	object	object	NOUN
ijtc-44	49	35	.	.	PUNCT
ijtc-44	50	1	thus	thus	ADV
ijtc-44	50	2	,	,	PUNCT
ijtc-44	50	3	the	the	DET
ijtc-44	50	4	taxpayer	taxpayer	NOUN
ijtc-44	50	5	's	's	PART
ijtc-44	50	6	awareness	awareness	NOUN
ijtc-44	50	7	of	of	ADP
ijtc-44	50	8	paying	pay	VERB
ijtc-44	50	9	taxes	taxis	NOUN
ijtc-44	50	10	is	be	AUX
ijtc-44	50	11	a	a	DET
ijtc-44	50	12	taxpayer	taxpayer	NOUN
ijtc-44	50	13	's	's	PART
ijtc-44	50	14	behavior	behavior	NOUN
ijtc-44	50	15	in	in	ADP
ijtc-44	50	16	the	the	DET
ijtc-44	50	17	form	form	NOUN
ijtc-44	50	18	of	of	ADP
ijtc-44	50	19	views	view	NOUN
ijtc-44	50	20	or	or	CCONJ
ijtc-44	50	21	feelings	feeling	NOUN
ijtc-44	50	22	involving	involve	VERB
ijtc-44	50	23	knowledge	knowledge	NOUN
ijtc-44	50	24	,	,	PUNCT
ijtc-44	50	25	beliefs	belief	NOUN
ijtc-44	50	26	and	and	CCONJ
ijtc-44	50	27	reasoning	reasoning	NOUN
ijtc-44	50	28	accompanied	accompany	VERB
ijtc-44	50	29	by	by	ADP
ijtc-44	50	30	a	a	DET
ijtc-44	50	31	tendency	tendency	NOUN
ijtc-44	50	32	to	to	PART
ijtc-44	50	33	act	act	VERB
ijtc-44	50	34	in	in	ADP
ijtc-44	50	35	accordance	accordance	NOUN
ijtc-44	50	36	with	with	ADP
ijtc-44	50	37	the	the	DET
ijtc-44	50	38	rules	rule	NOUN
ijtc-44	50	39	provided	provide	VERB
ijtc-44	50	40	by	by	ADP
ijtc-44	50	41	the	the	DET
ijtc-44	50	42	system	system	NOUN
ijtc-44	50	43	and	and	CCONJ
ijtc-44	50	44	the	the	DET
ijtc-44	50	45	tax	tax	NOUN
ijtc-44	50	46	provisions	provision	NOUN
ijtc-44	50	47	.	.	PUNCT
ijtc-44	51	1	although	although	SCONJ
ijtc-44	51	2	the	the	DET
ijtc-44	51	3	self	self	NOUN
ijtc-44	51	4	assessment	assessment	NOUN
ijtc-44	51	5	system	system	NOUN
ijtc-44	51	6	is	be	AUX
ijtc-44	51	7	already	already	ADV
ijtc-44	51	8	running	run	VERB
ijtc-44	51	9	.	.	PUNCT
ijtc-44	52	1	but	but	CCONJ
ijtc-44	52	2	in	in	ADP
ijtc-44	52	3	practice	practice	NOUN
ijtc-44	52	4	it	it	PRON
ijtc-44	52	5	is	be	AUX
ijtc-44	52	6	difficult	difficult	ADJ
ijtc-44	52	7	to	to	PART
ijtc-44	52	8	walk	walk	VERB
ijtc-44	52	9	as	as	SCONJ
ijtc-44	52	10	expected	expect	VERB
ijtc-44	52	11	or	or	CCONJ
ijtc-44	52	12	even	even	ADV
ijtc-44	52	13	abused	abuse	VERB
ijtc-44	52	14	.	.	PUNCT
ijtc-44	53	1	this	this	PRON
ijtc-44	53	2	can	can	AUX
ijtc-44	53	3	be	be	AUX
ijtc-44	53	4	seen	see	VERB
ijtc-44	53	5	from	from	ADP
ijtc-44	53	6	the	the	DET
ijtc-44	53	7	number	number	NOUN
ijtc-44	53	8	of	of	ADP
ijtc-44	53	9	taxpayers	taxpayer	NOUN
ijtc-44	53	10	who	who	PRON
ijtc-44	53	11	are	be	AUX
ijtc-44	53	12	deliberately	deliberately	ADV
ijtc-44	53	13	disobedient	disobedient	ADJ
ijtc-44	53	14	,	,	PUNCT
ijtc-44	53	15	the	the	DET
ijtc-44	53	16	taxpayer	taxpayer	NOUN
ijtc-44	53	17	awareness	awareness	NOUN
ijtc-44	53	18	is	be	AUX
ijtc-44	53	19	still	still	ADV
ijtc-44	53	20	low	low	ADJ
ijtc-44	53	21	or	or	CCONJ
ijtc-44	53	22	the	the	DET
ijtc-44	53	23	combination	combination	NOUN
ijtc-44	53	24	of	of	ADP
ijtc-44	53	25	the	the	DET
ijtc-44	53	26	two	two	NUM
ijtc-44	53	27	,	,	PUNCT
ijtc-44	53	28	so	so	SCONJ
ijtc-44	53	29	as	as	SCONJ
ijtc-44	53	30	to	to	PART
ijtc-44	53	31	make	make	VERB
ijtc-44	53	32	taxpayers	taxpayer	NOUN
ijtc-44	53	33	are	be	AUX
ijtc-44	53	34	reluctant	reluctant	ADJ
ijtc-44	53	35	to	to	PART
ijtc-44	53	36	implement	implement	VERB
ijtc-44	53	37	the	the	DET
ijtc-44	53	38	obligation	obligation	NOUN
ijtc-44	53	39	to	to	PART
ijtc-44	53	40	pay	pay	VERB
ijtc-44	53	41	taxes	taxis	NOUN
ijtc-44	53	42	.	.	PUNCT
ijtc-44	54	1	this	this	DET
ijtc-44	54	2	lack	lack	NOUN
ijtc-44	54	3	of	of	ADP
ijtc-44	54	4	compliance	compliance	NOUN
ijtc-44	54	5	and	and	CCONJ
ijtc-44	54	6	taxpayer	taxpayer	NOUN
ijtc-44	54	7	awareness	awareness	NOUN
ijtc-44	54	8	can	can	AUX
ijtc-44	54	9	be	be	AUX
ijtc-44	54	10	seen	see	VERB
ijtc-44	54	11	from	from	ADP
ijtc-44	54	12	the	the	DET
ijtc-44	54	13	very	very	ADV
ijtc-44	54	14	small	small	ADJ
ijtc-44	54	15	number	number	NOUN
ijtc-44	54	16	of	of	ADP
ijtc-44	54	17	those	those	PRON
ijtc-44	54	18	who	who	PRON
ijtc-44	54	19	have	have	VERB
ijtc-44	54	20	a	a	DET
ijtc-44	54	21	taxpayer	taxpayer	NOUN
ijtc-44	54	22	identification	identification	NOUN
ijtc-44	54	23	number	number	NOUN
ijtc-44	54	24	(	(	PUNCT
ijtc-44	54	25	npwp	npwp	NOUN
ijtc-44	54	26	)	)	PUNCT
ijtc-44	54	27	and	and	CCONJ
ijtc-44	54	28	those	those	PRON
ijtc-44	54	29	who	who	PRON
ijtc-44	54	30	report	report	VERB
ijtc-44	54	31	their	their	PRON
ijtc-44	54	32	annual	annual	ADJ
ijtc-44	54	33	notification	notification	NOUN
ijtc-44	54	34	letter	letter	NOUN
ijtc-44	54	35	(	(	PUNCT
ijtc-44	54	36	spt	spt	PROPN
ijtc-44	54	37	)	)	PUNCT
ijtc-44	54	38	,	,	PUNCT
ijtc-44	54	39	(	(	PUNCT
ijtc-44	54	40	tarjo	tarjo	NOUN
ijtc-44	54	41	and	and	CCONJ
ijtc-44	54	42	indra	indra	PROPN
ijtc-44	54	43	kusumawati	kusumawati	PROPN
ijtc-44	54	44	,	,	PUNCT
ijtc-44	54	45	2005	2005	NUM
ijtc-44	54	46	in	in	ADP
ijtc-44	54	47	hardiningsih	hardiningsih	NOUN
ijtc-44	54	48	and	and	CCONJ
ijtc-44	54	49	yulianawati	yulianawati	NOUN
ijtc-44	54	50	2011:5	2011:5	NUM
ijtc-44	54	51	)	)	PUNCT
ijtc-44	54	52	.	.	PUNCT
ijtc-44	55	1	the	the	DET
ijtc-44	55	2	phenomenon	phenomenon	NOUN
ijtc-44	55	3	of	of	ADP
ijtc-44	55	4	problems	problem	NOUN
ijtc-44	55	5	for	for	ADP
ijtc-44	55	6	employees	employee	NOUN
ijtc-44	55	7	who	who	PRON
ijtc-44	55	8	do	do	AUX
ijtc-44	55	9	not	not	PART
ijtc-44	55	10	have	have	VERB
ijtc-44	55	11	a	a	DET
ijtc-44	55	12	npwp	npwp	NOUN
ijtc-44	55	13	is	be	AUX
ijtc-44	55	14	as	as	SCONJ
ijtc-44	55	15	follows	follow	VERB
ijtc-44	55	16	:	:	PUNCT
ijtc-44	55	17	1	1	X
ijtc-44	55	18	.	.	PUNCT
ijtc-44	55	19	less	less	ADJ
ijtc-44	55	20	socialization	socialization	NOUN
ijtc-44	55	21	of	of	ADP
ijtc-44	55	22	stimlog	stimlog	NOUN
ijtc-44	55	23	to	to	ADP
ijtc-44	55	24	permanent	permanent	ADJ
ijtc-44	55	25	employees	employee	NOUN
ijtc-44	55	26	and	and	CCONJ
ijtc-44	55	27	not	not	PART
ijtc-44	55	28	permanent	permanent	ADJ
ijtc-44	55	29	employees	employee	NOUN
ijtc-44	55	30	who	who	PRON
ijtc-44	55	31	do	do	AUX
ijtc-44	55	32	not	not	PART
ijtc-44	55	33	have	have	VERB
ijtc-44	55	34	a	a	DET
ijtc-44	55	35	npwp	npwp	NOUN
ijtc-44	55	36	2	2	NUM
ijtc-44	55	37	.	.	PUNCT
ijtc-44	55	38	low	low	ADJ
ijtc-44	55	39	taxpayer	taxpayer	NOUN
ijtc-44	55	40	compliance	compliance	NOUN
ijtc-44	55	41	level	level	NOUN
ijtc-44	55	42	awareness	awareness	NOUN
ijtc-44	55	43	and	and	CCONJ
ijtc-44	55	44	compliance	compliance	NOUN
ijtc-44	55	45	analysis	analysis	NOUN
ijtc-44	55	46	taxpayer	taxpayer	NOUN
ijtc-44	55	47	identification	identification	NOUN
ijtc-44	55	48	number	number	NOUN
ijtc-44	55	49	(	(	PUNCT
ijtc-44	55	50	study	study	NOUN
ijtc-44	55	51	at	at	ADP
ijtc-44	55	52	high	high	ADJ
ijtc-44	55	53	school	school	NOUN
ijtc-44	55	54	logistics	logistic	NOUN
ijtc-44	55	55	management	management	PROPN
ijtc-44	55	56	indonesia	indonesia	PROPN
ijtc-44	55	57	)	)	PUNCT
ijtc-44	55	58	suherman	suherman	PROPN
ijtc-44	55	59	44	44	NUM
ijtc-44	56	1	|	|	ADV
ijtc-44	56	2	ilomata	ilomata	PROPN
ijtc-44	56	3	international	international	ADJ
ijtc-44	56	4	journal	journal	NOUN
ijtc-44	56	5	of	of	ADP
ijtc-44	56	6	tax	tax	PROPN
ijtc-44	56	7	&	&	CCONJ
ijtc-44	56	8	accounting	accounting	PROPN
ijtc-44	56	9	vol	vol	NOUN
ijtc-44	56	10	.	.	PROPN
ijtc-44	57	1	1	1	NUM
ijtc-44	57	2	no	no	NOUN
ijtc-44	57	3	.	.	NOUN
ijtc-44	57	4	2	2	NUM
ijtc-44	57	5	march	march	NOUN
ijtc-44	57	6	2020	2020	NUM
ijtc-44	57	7	3	3	NUM
ijtc-44	57	8	.	.	PUNCT
ijtc-44	58	1	the	the	DET
ijtc-44	58	2	assumption	assumption	NOUN
ijtc-44	58	3	of	of	ADP
ijtc-44	58	4	the	the	DET
ijtc-44	58	5	management	management	NOUN
ijtc-44	58	6	and	and	CCONJ
ijtc-44	58	7	ownership	ownership	NOUN
ijtc-44	58	8	of	of	ADP
ijtc-44	58	9	the	the	DET
ijtc-44	58	10	npwp	npwp	NOUN
ijtc-44	58	11	is	be	AUX
ijtc-44	58	12	considered	consider	VERB
ijtc-44	58	13	sufficient	sufficient	ADJ
ijtc-44	58	14	and	and	CCONJ
ijtc-44	58	15	incriminated	incriminate	VERB
ijtc-44	58	16	for	for	ADP
ijtc-44	58	17	employees	employee	NOUN
ijtc-44	58	18	4	4	NUM
ijtc-44	58	19	.	.	PUNCT
ijtc-44	59	1	no	no	DET
ijtc-44	59	2	awareness	awareness	NOUN
ijtc-44	59	3	as	as	ADP
ijtc-44	59	4	taxpayers	taxpayer	NOUN
ijtc-44	59	5	1	1	NUM
ijtc-44	59	6	.	.	PUNCT
ijtc-44	59	7	tax	tax	NOUN
ijtc-44	59	8	definition	definition	NOUN
ijtc-44	59	9	tax	tax	NOUN
ijtc-44	59	10	is	be	AUX
ijtc-44	59	11	a	a	DET
ijtc-44	59	12	familiar	familiar	ADJ
ijtc-44	59	13	term	term	NOUN
ijtc-44	59	14	for	for	ADP
ijtc-44	59	15	us	we	PRON
ijtc-44	59	16	,	,	PUNCT
ijtc-44	59	17	in	in	ADP
ijtc-44	59	18	the	the	DET
ijtc-44	59	19	development	development	NOUN
ijtc-44	59	20	of	of	ADP
ijtc-44	59	21	a	a	DET
ijtc-44	59	22	country	country	NOUN
ijtc-44	59	23	is	be	AUX
ijtc-44	59	24	also	also	ADV
ijtc-44	59	25	very	very	ADV
ijtc-44	59	26	large	large	ADJ
ijtc-44	59	27	.	.	PUNCT
ijtc-44	60	1	therefore	therefore	ADV
ijtc-44	60	2	in	in	ADP
ijtc-44	60	3	indonesia	indonesia	PROPN
ijtc-44	60	4	many	many	ADJ
ijtc-44	60	5	laws	law	NOUN
ijtc-44	60	6	and	and	CCONJ
ijtc-44	60	7	regulations	regulation	NOUN
ijtc-44	60	8	that	that	PRON
ijtc-44	60	9	explain	explain	VERB
ijtc-44	60	10	the	the	DET
ijtc-44	60	11	tax	tax	NOUN
ijtc-44	60	12	.	.	PUNCT
ijtc-44	61	1	from	from	ADP
ijtc-44	61	2	the	the	DET
ijtc-44	61	3	period	period	NOUN
ijtc-44	61	4	to	to	ADP
ijtc-44	61	5	the	the	DET
ijtc-44	61	6	tax	tax	NOUN
ijtc-44	61	7	regulation	regulation	NOUN
ijtc-44	61	8	period	period	NOUN
ijtc-44	61	9	is	be	AUX
ijtc-44	61	10	always	always	ADV
ijtc-44	61	11	changed	change	VERB
ijtc-44	61	12	,	,	PUNCT
ijtc-44	61	13	likewise	likewise	ADV
ijtc-44	61	14	in	in	ADP
ijtc-44	61	15	indonesia	indonesia	PROPN
ijtc-44	61	16	.	.	PUNCT
ijtc-44	62	1	so	so	ADV
ijtc-44	62	2	the	the	DET
ijtc-44	62	3	new	new	ADJ
ijtc-44	62	4	terms	term	NOUN
ijtc-44	62	5	of	of	ADP
ijtc-44	62	6	taxation	taxation	NOUN
ijtc-44	62	7	should	should	AUX
ijtc-44	62	8	be	be	AUX
ijtc-44	62	9	known	know	VERB
ijtc-44	62	10	by	by	ADP
ijtc-44	62	11	the	the	DET
ijtc-44	62	12	crowd	crowd	NOUN
ijtc-44	62	13	.	.	PUNCT
ijtc-44	63	1	according	accord	VERB
ijtc-44	63	2	to	to	ADP
ijtc-44	63	3	the	the	DET
ijtc-44	63	4	law	law	NOUN
ijtc-44	63	5	no	no	INTJ
ijtc-44	63	6	.	.	PROPN
ijtc-44	63	7	16	16	NUM
ijtc-44	63	8	of	of	ADP
ijtc-44	63	9	2009	2009	NUM
ijtc-44	63	10	,	,	PUNCT
ijtc-44	63	11	tax	tax	NOUN
ijtc-44	63	12	is	be	AUX
ijtc-44	63	13	the	the	DET
ijtc-44	63	14	mandatory	mandatory	ADJ
ijtc-44	63	15	contribution	contribution	NOUN
ijtc-44	63	16	to	to	ADP
ijtc-44	63	17	the	the	DET
ijtc-44	63	18	state	state	NOUN
ijtc-44	63	19	owed	owe	VERB
ijtc-44	63	20	by	by	ADP
ijtc-44	63	21	a	a	DET
ijtc-44	63	22	personal	personal	ADJ
ijtc-44	63	23	person	person	NOUN
ijtc-44	63	24	or	or	CCONJ
ijtc-44	63	25	a	a	DET
ijtc-44	63	26	forced	force	VERB
ijtc-44	63	27	body	body	NOUN
ijtc-44	63	28	under	under	ADP
ijtc-44	63	29	the	the	DET
ijtc-44	63	30	law	law	NOUN
ijtc-44	63	31	,	,	PUNCT
ijtc-44	63	32	by	by	ADP
ijtc-44	63	33	not	not	PART
ijtc-44	63	34	obtaining	obtain	VERB
ijtc-44	63	35	direct	direct	ADJ
ijtc-44	63	36	remuneration	remuneration	NOUN
ijtc-44	63	37	and	and	CCONJ
ijtc-44	63	38	use	use	NOUN
ijtc-44	63	39	for	for	ADP
ijtc-44	63	40	the	the	DET
ijtc-44	63	41	purposes	purpose	NOUN
ijtc-44	63	42	of	of	ADP
ijtc-44	63	43	country	country	NOUN
ijtc-44	63	44	for	for	ADP
ijtc-44	63	45	the	the	DET
ijtc-44	63	46	maximum	maximum	ADJ
ijtc-44	63	47	prosperity	prosperity	NOUN
ijtc-44	63	48	of	of	ADP
ijtc-44	63	49	people	people	NOUN
ijtc-44	63	50	.	.	PUNCT
ijtc-44	64	1	according	accord	VERB
ijtc-44	64	2	to	to	ADP
ijtc-44	64	3	law	law	NOUN
ijtc-44	64	4	no	no	NOUN
ijtc-44	64	5	.	.	PROPN
ijtc-44	64	6	36	36	NUM
ijtc-44	64	7	of	of	ADP
ijtc-44	64	8	2008	2008	NUM
ijtc-44	64	9	,	,	PUNCT
ijtc-44	64	10	income	income	NOUN
ijtc-44	64	11	tax	tax	NOUN
ijtc-44	64	12	(	(	PUNCT
ijtc-44	64	13	pph	pph	PROPN
ijtc-44	64	14	)	)	PUNCT
ijtc-44	64	15	as	as	SCONJ
ijtc-44	64	16	mentioned	mention	VERB
ijtc-44	64	17	in	in	ADP
ijtc-44	64	18	article	article	NOUN
ijtc-44	64	19	2	2	NUM
ijtc-44	64	20	shall	shall	AUX
ijtc-44	64	21	be	be	AUX
ijtc-44	64	22	the	the	DET
ijtc-44	64	23	tax	tax	NOUN
ijtc-44	64	24	imposed	impose	VERB
ijtc-44	64	25	on	on	ADP
ijtc-44	64	26	the	the	DET
ijtc-44	64	27	subject	subject	NOUN
ijtc-44	64	28	of	of	ADP
ijtc-44	64	29	tax	tax	NOUN
ijtc-44	64	30	on	on	ADP
ijtc-44	64	31	the	the	DET
ijtc-44	64	32	income	income	NOUN
ijtc-44	64	33	received	receive	VERB
ijtc-44	64	34	or	or	CCONJ
ijtc-44	64	35	earned	earn	VERB
ijtc-44	64	36	in	in	ADP
ijtc-44	64	37	the	the	DET
ijtc-44	64	38	tax	tax	NOUN
ijtc-44	64	39	year	year	NOUN
ijtc-44	64	40	with	with	ADP
ijtc-44	64	41	the	the	DET
ijtc-44	64	42	subject	subject	NOUN
ijtc-44	64	43	of	of	ADP
ijtc-44	64	44	income	income	NOUN
ijtc-44	64	45	tax	tax	NOUN
ijtc-44	64	46	are	be	AUX
ijtc-44	64	47	as	as	SCONJ
ijtc-44	64	48	follows	follow	VERB
ijtc-44	64	49	:	:	PUNCT
ijtc-44	64	50	a.	a.	NOUN
ijtc-44	64	51	personal	personal	PROPN
ijtc-44	64	52	tax	tax	NOUN
ijtc-44	64	53	subject	subject	NOUN
ijtc-44	64	54	that	that	PRON
ijtc-44	64	55	is	be	AUX
ijtc-44	64	56	a	a	DET
ijtc-44	64	57	private	private	ADJ
ijtc-44	64	58	person	person	NOUN
ijtc-44	64	59	residing	reside	VERB
ijtc-44	64	60	in	in	ADP
ijtc-44	64	61	indonesia	indonesia	PROPN
ijtc-44	64	62	,	,	PUNCT
ijtc-44	64	63	a	a	DET
ijtc-44	64	64	person	person	NOUN
ijtc-44	64	65	who	who	PRON
ijtc-44	64	66	is	be	AUX
ijtc-44	64	67	in	in	ADP
ijtc-44	64	68	indonesia	indonesia	PROPN
ijtc-44	64	69	more	more	ADJ
ijtc-44	64	70	than	than	ADP
ijtc-44	64	71	183	183	NUM
ijtc-44	64	72	(	(	PUNCT
ijtc-44	64	73	one	one	NUM
ijtc-44	64	74	hundred	hundred	NUM
ijtc-44	64	75	eighty	eighty	NUM
ijtc-44	64	76	three	three	NUM
ijtc-44	64	77	)	)	PUNCT
ijtc-44	64	78	days	day	NOUN
ijtc-44	64	79	within	within	ADP
ijtc-44	64	80	the	the	DET
ijtc-44	64	81	period	period	NOUN
ijtc-44	64	82	of	of	ADP
ijtc-44	64	83	12	12	NUM
ijtc-44	64	84	(	(	PUNCT
ijtc-44	64	85	twelve	twelve	NUM
ijtc-44	64	86	)	)	PUNCT
ijtc-44	64	87	months	month	NOUN
ijtc-44	64	88	,	,	PUNCT
ijtc-44	64	89	or	or	CCONJ
ijtc-44	64	90	a	a	DET
ijtc-44	64	91	private	private	ADJ
ijtc-44	64	92	person	person	NOUN
ijtc-44	64	93	who	who	PRON
ijtc-44	64	94	in	in	ADP
ijtc-44	64	95	a	a	DET
ijtc-44	64	96	tax	tax	NOUN
ijtc-44	64	97	year	year	NOUN
ijtc-44	64	98	is	be	AUX
ijtc-44	64	99	in	in	ADP
ijtc-44	64	100	indonesia	indonesia	PROPN
ijtc-44	64	101	and	and	CCONJ
ijtc-44	64	102	has	have	VERB
ijtc-44	64	103	the	the	DET
ijtc-44	64	104	intention	intention	NOUN
ijtc-44	64	105	to	to	PART
ijtc-44	64	106	reside	reside	VERB
ijtc-44	64	107	in	in	ADP
ijtc-44	64	108	indonesia	indonesia	PROPN
ijtc-44	64	109	.	.	PUNCT
ijtc-44	65	1	b.	b.	PROPN
ijtc-44	66	1	the	the	DET
ijtc-44	66	2	subject	subject	NOUN
ijtc-44	66	3	of	of	ADP
ijtc-44	66	4	the	the	DET
ijtc-44	66	5	property	property	NOUN
ijtc-44	66	6	's	's	PART
ijtc-44	66	7	inheritance	inheritance	NOUN
ijtc-44	66	8	tax	tax	NOUN
ijtc-44	66	9	has	have	AUX
ijtc-44	66	10	not	not	PART
ijtc-44	66	11	been	be	AUX
ijtc-44	66	12	divided	divide	VERB
ijtc-44	66	13	,	,	PUNCT
ijtc-44	66	14	i.e.	i.e.	X
ijtc-44	66	15	the	the	DET
ijtc-44	66	16	inheritance	inheritance	NOUN
ijtc-44	66	17	of	of	ADP
ijtc-44	66	18	someone	someone	PRON
ijtc-44	66	19	who	who	PRON
ijtc-44	66	20	has	have	AUX
ijtc-44	66	21	died	die	VERB
ijtc-44	66	22	and	and	CCONJ
ijtc-44	66	23	has	have	AUX
ijtc-44	66	24	not	not	PART
ijtc-44	66	25	been	be	AUX
ijtc-44	66	26	divided	divide	VERB
ijtc-44	66	27	but	but	CCONJ
ijtc-44	66	28	generate	generate	VERB
ijtc-44	66	29	income	income	NOUN
ijtc-44	66	30	,	,	PUNCT
ijtc-44	66	31	the	the	DET
ijtc-44	66	32	income	income	NOUN
ijtc-44	66	33	is	be	AUX
ijtc-44	66	34	taxed	tax	VERB
ijtc-44	66	35	.	.	PUNCT
ijtc-44	67	1	c.	c.	NOUN
ijtc-44	67	2	the	the	DET
ijtc-44	67	3	subject	subject	NOUN
ijtc-44	67	4	of	of	ADP
ijtc-44	67	5	tax	tax	NOUN
ijtc-44	67	6	body	body	NOUN
ijtc-44	67	7	established	establish	VERB
ijtc-44	67	8	or	or	CCONJ
ijtc-44	67	9	located	locate	VERB
ijtc-44	67	10	in	in	ADP
ijtc-44	67	11	indonesia	indonesia	PROPN
ijtc-44	67	12	,	,	PUNCT
ijtc-44	67	13	except	except	SCONJ
ijtc-44	67	14	for	for	ADP
ijtc-44	67	15	certain	certain	ADJ
ijtc-44	67	16	units	unit	NOUN
ijtc-44	67	17	of	of	ADP
ijtc-44	67	18	government	government	NOUN
ijtc-44	67	19	agencies	agency	NOUN
ijtc-44	67	20	that	that	PRON
ijtc-44	67	21	meet	meet	VERB
ijtc-44	67	22	the	the	DET
ijtc-44	67	23	criteria	criterion	NOUN
ijtc-44	67	24	:	:	PUNCT
ijtc-44	67	25	its	its	PRON
ijtc-44	67	26	establishment	establishment	NOUN
ijtc-44	67	27	under	under	ADP
ijtc-44	67	28	the	the	DET
ijtc-44	67	29	provisions	provision	NOUN
ijtc-44	67	30	of	of	ADP
ijtc-44	67	31	the	the	DET
ijtc-44	67	32	legislation	legislation	NOUN
ijtc-44	67	33	.	.	PUNCT
ijtc-44	68	1	the	the	DET
ijtc-44	68	2	financing	financing	NOUN
ijtc-44	68	3	is	be	AUX
ijtc-44	68	4	sourced	source	VERB
ijtc-44	68	5	from	from	ADP
ijtc-44	68	6	the	the	DET
ijtc-44	68	7	state	state	NOUN
ijtc-44	68	8	budget	budget	NOUN
ijtc-44	68	9	of	of	ADP
ijtc-44	68	10	revenue	revenue	NOUN
ijtc-44	68	11	and	and	CCONJ
ijtc-44	68	12	expenditure	expenditure	NOUN
ijtc-44	68	13	or	or	CCONJ
ijtc-44	68	14	regional	regional	ADJ
ijtc-44	68	15	budget	budget	NOUN
ijtc-44	68	16	(	(	PUNCT
ijtc-44	68	17	apbn	apbn	ADJ
ijtc-44	68	18	)	)	PUNCT
ijtc-44	68	19	.	.	PUNCT
ijtc-44	69	1	its	its	PRON
ijtc-44	69	2	acceptance	acceptance	NOUN
ijtc-44	69	3	is	be	AUX
ijtc-44	69	4	included	include	VERB
ijtc-44	69	5	in	in	ADP
ijtc-44	69	6	the	the	DET
ijtc-44	69	7	budget	budget	NOUN
ijtc-44	69	8	of	of	ADP
ijtc-44	69	9	the	the	DET
ijtc-44	69	10	central	central	ADJ
ijtc-44	69	11	government	government	NOUN
ijtc-44	69	12	or	or	CCONJ
ijtc-44	69	13	local	local	ADJ
ijtc-44	69	14	government	government	NOUN
ijtc-44	69	15	,	,	PUNCT
ijtc-44	69	16	and	and	CCONJ
ijtc-44	69	17	its	its	PRON
ijtc-44	69	18	disposal	disposal	NOUN
ijtc-44	69	19	is	be	AUX
ijtc-44	69	20	examined	examine	VERB
ijtc-44	69	21	by	by	ADP
ijtc-44	69	22	the	the	DET
ijtc-44	69	23	functional	functional	ADJ
ijtc-44	69	24	supervisory	supervisory	ADJ
ijtc-44	69	25	apparatus	apparatus	NOUN
ijtc-44	69	26	of	of	ADP
ijtc-44	69	27	the	the	DET
ijtc-44	69	28	state	state	NOUN
ijtc-44	69	29	.	.	PUNCT
ijtc-44	70	1	d.	d.	PROPN
ijtc-44	70	2	permanent	permanent	ADJ
ijtc-44	70	3	establishment	establishment	NOUN
ijtc-44	70	4	that	that	PRON
ijtc-44	70	5	is	be	AUX
ijtc-44	70	6	a	a	DET
ijtc-44	70	7	form	form	NOUN
ijtc-44	70	8	of	of	ADP
ijtc-44	70	9	business	business	NOUN
ijtc-44	70	10	used	use	VERB
ijtc-44	70	11	by	by	ADP
ijtc-44	70	12	a	a	DET
ijtc-44	70	13	person	person	NOUN
ijtc-44	70	14	who	who	PRON
ijtc-44	70	15	does	do	AUX
ijtc-44	70	16	not	not	PART
ijtc-44	70	17	reside	reside	VERB
ijtc-44	70	18	in	in	ADP
ijtc-44	70	19	indonesia	indonesia	PROPN
ijtc-44	70	20	or	or	CCONJ
ijtc-44	70	21	is	be	AUX
ijtc-44	70	22	in	in	ADP
ijtc-44	70	23	indonesia	indonesia	PROPN
ijtc-44	70	24	no	no	ADV
ijtc-44	70	25	more	more	ADJ
ijtc-44	70	26	than	than	ADP
ijtc-44	70	27	183	183	NUM
ijtc-44	70	28	days	day	NOUN
ijtc-44	70	29	in	in	ADP
ijtc-44	70	30	a	a	DET
ijtc-44	70	31	period	period	NOUN
ijtc-44	70	32	of	of	ADP
ijtc-44	70	33	twelve	twelve	NUM
ijtc-44	70	34	months	month	NOUN
ijtc-44	70	35	,	,	PUNCT
ijtc-44	70	36	or	or	CCONJ
ijtc-44	70	37	a	a	DET
ijtc-44	70	38	body	body	NOUN
ijtc-44	70	39	that	that	PRON
ijtc-44	70	40	is	be	AUX
ijtc-44	70	41	not	not	PART
ijtc-44	70	42	established	establish	VERB
ijtc-44	70	43	and	and	CCONJ
ijtc-44	70	44	domiciled	domicile	VERB
ijtc-44	70	45	in	in	ADP
ijtc-44	70	46	indonesia	indonesia	PROPN
ijtc-44	70	47	,	,	PUNCT
ijtc-44	70	48	who	who	PRON
ijtc-44	70	49	do	do	VERB
ijtc-44	70	50	activities	activity	NOUN
ijtc-44	70	51	in	in	ADP
ijtc-44	70	52	indonesia	indonesia	PROPN
ijtc-44	70	53	2	2	NUM
ijtc-44	70	54	.	.	PUNCT
ijtc-44	70	55	type	type	NOUN
ijtc-44	70	56	of	of	ADP
ijtc-44	70	57	tax	tax	NOUN
ijtc-44	70	58	according	accord	VERB
ijtc-44	70	59	to	to	ADP
ijtc-44	70	60	siti	siti	NOUN
ijtc-44	70	61	(	(	PUNCT
ijtc-44	70	62	2009:7	2009:7	NUM
ijtc-44	70	63	)	)	PUNCT
ijtc-44	70	64	,	,	PUNCT
ijtc-44	70	65	there	there	PRON
ijtc-44	70	66	are	be	VERB
ijtc-44	70	67	various	various	ADJ
ijtc-44	70	68	types	type	NOUN
ijtc-44	70	69	of	of	ADP
ijtc-44	70	70	taxes	taxis	NOUN
ijtc-44	70	71	,	,	PUNCT
ijtc-44	70	72	grouped	group	VERB
ijtc-44	70	73	into	into	ADP
ijtc-44	70	74	three	three	NUM
ijtc-44	70	75	namely	namely	ADV
ijtc-44	70	76	:	:	PUNCT
ijtc-44	70	77	1	1	X
ijtc-44	70	78	)	)	PUNCT
ijtc-44	70	79	by	by	ADP
ijtc-44	70	80	group	group	NOUN
ijtc-44	70	81	based	base	VERB
ijtc-44	70	82	on	on	ADP
ijtc-44	70	83	the	the	DET
ijtc-44	70	84	tax	tax	NOUN
ijtc-44	70	85	group	group	NOUN
ijtc-44	70	86	are	be	AUX
ijtc-44	70	87	grouped	group	VERB
ijtc-44	70	88	into	into	ADP
ijtc-44	70	89	two	two	NUM
ijtc-44	70	90	namely	namely	ADV
ijtc-44	70	91	:	:	PUNCT
ijtc-44	70	92	direct	direct	ADJ
ijtc-44	70	93	tax	tax	NOUN
ijtc-44	70	94	and	and	CCONJ
ijtc-44	70	95	indirect	indirect	ADJ
ijtc-44	70	96	tax	tax	NOUN
ijtc-44	70	97	.	.	PUNCT
ijtc-44	71	1	a	a	DET
ijtc-44	71	2	direct	direct	ADJ
ijtc-44	71	3	tax	tax	NOUN
ijtc-44	71	4	is	be	AUX
ijtc-44	71	5	a	a	DET
ijtc-44	71	6	tax	tax	NOUN
ijtc-44	71	7	that	that	PRON
ijtc-44	71	8	must	must	AUX
ijtc-44	71	9	be	be	AUX
ijtc-44	71	10	borne	bear	VERB
ijtc-44	71	11	by	by	ADP
ijtc-44	71	12	the	the	DET
ijtc-44	71	13	taxpayer	taxpayer	NOUN
ijtc-44	71	14	and	and	CCONJ
ijtc-44	71	15	shall	shall	AUX
ijtc-44	71	16	not	not	PART
ijtc-44	71	17	be	be	AUX
ijtc-44	71	18	delegated	delegate	VERB
ijtc-44	71	19	or	or	CCONJ
ijtc-44	71	20	charged	charge	VERB
ijtc-44	71	21	to	to	ADP
ijtc-44	71	22	any	any	DET
ijtc-44	71	23	other	other	ADJ
ijtc-44	71	24	person	person	NOUN
ijtc-44	71	25	or	or	CCONJ
ijtc-44	71	26	party	party	NOUN
ijtc-44	71	27	.	.	PUNCT
ijtc-44	72	1	tax	tax	NOUN
ijtc-44	72	2	shall	shall	AUX
ijtc-44	72	3	be	be	AUX
ijtc-44	72	4	the	the	DET
ijtc-44	72	5	taxpayer	taxpayer	NOUN
ijtc-44	72	6	's	's	PART
ijtc-44	72	7	burden	burden	NOUN
ijtc-44	72	8	in	in	ADP
ijtc-44	72	9	question	question	NOUN
ijtc-44	72	10	.	.	PUNCT
ijtc-44	73	1	while	while	SCONJ
ijtc-44	73	2	indirect	indirect	ADJ
ijtc-44	73	3	taxes	taxis	NOUN
ijtc-44	73	4	are	be	AUX
ijtc-44	73	5	taxes	taxis	NOUN
ijtc-44	73	6	that	that	PRON
ijtc-44	73	7	may	may	AUX
ijtc-44	73	8	eventually	eventually	ADV
ijtc-44	73	9	be	be	AUX
ijtc-44	73	10	charged	charge	VERB
ijtc-44	73	11	or	or	CCONJ
ijtc-44	73	12	delegated	delegate	VERB
ijtc-44	73	13	to	to	ADP
ijtc-44	73	14	any	any	DET
ijtc-44	73	15	other	other	ADJ
ijtc-44	73	16	person	person	NOUN
ijtc-44	73	17	or	or	CCONJ
ijtc-44	73	18	third	third	ADJ
ijtc-44	73	19	party	party	NOUN
ijtc-44	73	20	.	.	PUNCT
ijtc-44	74	1	indirect	indirect	ADJ
ijtc-44	74	2	taxes	taxis	NOUN
ijtc-44	74	3	may	may	AUX
ijtc-44	74	4	occur	occur	VERB
ijtc-44	74	5	if	if	SCONJ
ijtc-44	74	6	there	there	PRON
ijtc-44	74	7	is	be	VERB
ijtc-44	74	8	an	an	DET
ijtc-44	74	9	activity	activity	NOUN
ijtc-44	74	10	,	,	PUNCT
ijtc-44	74	11	event	event	NOUN
ijtc-44	74	12	or	or	CCONJ
ijtc-44	74	13	deed	deed	NOUN
ijtc-44	74	14	that	that	PRON
ijtc-44	74	15	causes	cause	VERB
ijtc-44	74	16	the	the	DET
ijtc-44	74	17	tax	tax	NOUN
ijtc-44	74	18	recurrence	recurrence	NOUN
ijtc-44	74	19	,	,	PUNCT
ijtc-44	74	20	such	such	ADJ
ijtc-44	74	21	as	as	ADP
ijtc-44	74	22	the	the	DET
ijtc-44	74	23	submission	submission	NOUN
ijtc-44	74	24	of	of	ADP
ijtc-44	74	25	goods	good	NOUN
ijtc-44	74	26	or	or	CCONJ
ijtc-44	74	27	services	service	NOUN
ijtc-44	74	28	.	.	PUNCT
ijtc-44	75	1	2	2	X
ijtc-44	75	2	)	)	PUNCT
ijtc-44	75	3	according	accord	VERB
ijtc-44	75	4	to	to	ADP
ijtc-44	75	5	the	the	DET
ijtc-44	75	6	nature	nature	NOUN
ijtc-44	75	7	based	base	VERB
ijtc-44	75	8	on	on	ADP
ijtc-44	75	9	the	the	DET
ijtc-44	75	10	tax	tax	NOUN
ijtc-44	75	11	is	be	AUX
ijtc-44	75	12	grouped	group	VERB
ijtc-44	75	13	into	into	ADP
ijtc-44	75	14	two	two	NUM
ijtc-44	75	15	,	,	PUNCT
ijtc-44	75	16	namely	namely	ADV
ijtc-44	75	17	:	:	PUNCT
ijtc-44	75	18	subjective	subjective	ADJ
ijtc-44	75	19	tax	tax	NOUN
ijtc-44	75	20	and	and	CCONJ
ijtc-44	75	21	objective	objective	ADJ
ijtc-44	75	22	tax	tax	NOUN
ijtc-44	75	23	.	.	PUNCT
ijtc-44	76	1	a	a	DET
ijtc-44	76	2	subjective	subjective	ADJ
ijtc-44	76	3	tax	tax	NOUN
ijtc-44	76	4	is	be	AUX
ijtc-44	76	5	a	a	DET
ijtc-44	76	6	tax	tax	NOUN
ijtc-44	76	7	that	that	PRON
ijtc-44	76	8	is	be	AUX
ijtc-44	76	9	concerned	concerned	ADJ
ijtc-44	76	10	about	about	ADP
ijtc-44	76	11	the	the	DET
ijtc-44	76	12	personal	personal	ADJ
ijtc-44	76	13	circumstances	circumstance	NOUN
ijtc-44	76	14	of	of	ADP
ijtc-44	76	15	taxpayers	taxpayer	NOUN
ijtc-44	76	16	or	or	CCONJ
ijtc-44	76	17	the	the	DET
ijtc-44	76	18	imposition	imposition	NOUN
ijtc-44	76	19	of	of	ADP
ijtc-44	76	20	taxes	taxis	NOUN
ijtc-44	76	21	observing	observe	VERB
ijtc-44	76	22	the	the	DET
ijtc-44	76	23	subject	subject	NOUN
ijtc-44	76	24	.	.	PUNCT
ijtc-44	77	1	while	while	SCONJ
ijtc-44	77	2	the	the	DET
ijtc-44	77	3	objective	objective	ADJ
ijtc-44	77	4	tax	tax	NOUN
ijtc-44	77	5	is	be	AUX
ijtc-44	77	6	the	the	DET
ijtc-44	77	7	tax	tax	NOUN
ijtc-44	77	8	on	on	ADP
ijtc-44	77	9	which	which	PRON
ijtc-44	77	10	the	the	DET
ijtc-44	77	11	object	object	NOUN
ijtc-44	77	12	will	will	AUX
ijtc-44	77	13	be	be	AUX
ijtc-44	77	14	paid	pay	VERB
ijtc-44	77	15	in	in	ADP
ijtc-44	77	16	either	either	DET
ijtc-44	77	17	objects	object	NOUN
ijtc-44	77	18	,	,	PUNCT
ijtc-44	77	19	conditions	condition	NOUN
ijtc-44	77	20	,	,	PUNCT
ijtc-44	77	21	actions	action	NOUN
ijtc-44	77	22	,	,	PUNCT
ijtc-44	77	23	or	or	CCONJ
ijtc-44	77	24	events	event	NOUN
ijtc-44	77	25	resulting	result	VERB
ijtc-44	77	26	in	in	ADP
ijtc-44	77	27	the	the	DET
ijtc-44	77	28	awareness	awareness	NOUN
ijtc-44	77	29	and	and	CCONJ
ijtc-44	77	30	compliance	compliance	NOUN
ijtc-44	77	31	analysis	analysis	NOUN
ijtc-44	77	32	taxpayer	taxpayer	NOUN
ijtc-44	77	33	identification	identification	NOUN
ijtc-44	77	34	number	number	NOUN
ijtc-44	77	35	(	(	PUNCT
ijtc-44	77	36	study	study	NOUN
ijtc-44	77	37	at	at	ADP
ijtc-44	77	38	high	high	ADJ
ijtc-44	77	39	school	school	NOUN
ijtc-44	77	40	logistics	logistic	NOUN
ijtc-44	77	41	management	management	PROPN
ijtc-44	77	42	indonesia	indonesia	PROPN
ijtc-44	77	43	)	)	PUNCT
ijtc-44	77	44	suherman	suherman	PROPN
ijtc-44	77	45	45	45	NUM
ijtc-44	77	46	|	|	ADV
ijtc-44	77	47	ilomata	ilomata	PROPN
ijtc-44	77	48	international	international	ADJ
ijtc-44	77	49	journal	journal	NOUN
ijtc-44	77	50	of	of	ADP
ijtc-44	77	51	tax	tax	PROPN
ijtc-44	77	52	&	&	CCONJ
ijtc-44	77	53	accounting	accounting	PROPN
ijtc-44	77	54	vol	vol	NOUN
ijtc-44	77	55	.	.	PROPN
ijtc-44	78	1	1	1	NUM
ijtc-44	79	1	no	no	NOUN
ijtc-44	79	2	.	.	NOUN
ijtc-44	79	3	2	2	NUM
ijtc-44	79	4	march	march	NOUN
ijtc-44	79	5	2020	2020	NUM
ijtc-44	79	6	obligation	obligation	NOUN
ijtc-44	79	7	to	to	PART
ijtc-44	79	8	pay	pay	VERB
ijtc-44	79	9	taxes	taxis	NOUN
ijtc-44	79	10	,	,	PUNCT
ijtc-44	79	11	regardless	regardless	ADV
ijtc-44	79	12	of	of	ADP
ijtc-44	79	13	the	the	DET
ijtc-44	79	14	personal	personal	ADJ
ijtc-44	79	15	circumstances	circumstance	NOUN
ijtc-44	79	16	of	of	ADP
ijtc-44	79	17	the	the	DET
ijtc-44	79	18	subject	subject	ADJ
ijtc-44	79	19	tax	tax	NOUN
ijtc-44	79	20	(	(	PUNCT
ijtc-44	79	21	taxpayer	taxpayer	NOUN
ijtc-44	79	22	)	)	PUNCT
ijtc-44	79	23	or	or	CCONJ
ijtc-44	79	24	residence	residence	NOUN
ijtc-44	79	25	.	.	PUNCT
ijtc-44	80	1	3	3	X
ijtc-44	80	2	)	)	PUNCT
ijtc-44	80	3	according	accord	VERB
ijtc-44	80	4	to	to	ADP
ijtc-44	80	5	the	the	DET
ijtc-44	80	6	winding	wind	VERB
ijtc-44	80	7	board	board	NOUN
ijtc-44	80	8	based	base	VERB
ijtc-44	80	9	on	on	ADP
ijtc-44	80	10	the	the	DET
ijtc-44	80	11	collector	collector	NOUN
ijtc-44	80	12	institution	institution	NOUN
ijtc-44	80	13	,	,	PUNCT
ijtc-44	80	14	the	the	DET
ijtc-44	80	15	tax	tax	NOUN
ijtc-44	80	16	is	be	AUX
ijtc-44	80	17	grouped	group	VERB
ijtc-44	80	18	into	into	ADP
ijtc-44	80	19	two	two	NUM
ijtc-44	80	20	,	,	PUNCT
ijtc-44	80	21	namely	namely	ADV
ijtc-44	80	22	:	:	PUNCT
ijtc-44	80	23	state	state	NOUN
ijtc-44	80	24	tax	tax	NOUN
ijtc-44	80	25	(	(	PUNCT
ijtc-44	80	26	central	central	ADJ
ijtc-44	80	27	tax	tax	NOUN
ijtc-44	80	28	)	)	PUNCT
ijtc-44	80	29	and	and	CCONJ
ijtc-44	80	30	local	local	ADJ
ijtc-44	80	31	tax	tax	NOUN
ijtc-44	80	32	.	.	PUNCT
ijtc-44	81	1	the	the	DET
ijtc-44	81	2	state	state	NOUN
ijtc-44	81	3	tax	tax	NOUN
ijtc-44	81	4	is	be	AUX
ijtc-44	81	5	a	a	DET
ijtc-44	81	6	tax	tax	NOUN
ijtc-44	81	7	imposed	impose	VERB
ijtc-44	81	8	by	by	ADP
ijtc-44	81	9	the	the	DET
ijtc-44	81	10	central	central	ADJ
ijtc-44	81	11	government	government	NOUN
ijtc-44	81	12	and	and	CCONJ
ijtc-44	81	13	used	use	VERB
ijtc-44	81	14	to	to	PART
ijtc-44	81	15	fund	fund	VERB
ijtc-44	81	16	the	the	DET
ijtc-44	81	17	country	country	NOUN
ijtc-44	81	18	's	's	PART
ijtc-44	81	19	households	household	NOUN
ijtc-44	81	20	in	in	ADP
ijtc-44	81	21	general	general	ADJ
ijtc-44	81	22	.	.	PUNCT
ijtc-44	82	1	while	while	SCONJ
ijtc-44	82	2	the	the	DET
ijtc-44	82	3	local	local	ADJ
ijtc-44	82	4	tax	tax	NOUN
ijtc-44	82	5	is	be	AUX
ijtc-44	82	6	a	a	DET
ijtc-44	82	7	tax	tax	NOUN
ijtc-44	82	8	imposed	impose	VERB
ijtc-44	82	9	by	by	ADP
ijtc-44	82	10	the	the	DET
ijtc-44	82	11	local	local	ADJ
ijtc-44	82	12	government	government	NOUN
ijtc-44	82	13	of	of	ADP
ijtc-44	82	14	either	either	CCONJ
ijtc-44	82	15	the	the	DET
ijtc-44	82	16	level	level	NOUN
ijtc-44	82	17	i	i	PRON
ijtc-44	82	18	(	(	PUNCT
ijtc-44	82	19	provincial	provincial	ADJ
ijtc-44	82	20	tax	tax	NOUN
ijtc-44	82	21	)	)	PUNCT
ijtc-44	82	22	and	and	CCONJ
ijtc-44	82	23	the	the	DET
ijtc-44	82	24	level	level	NOUN
ijtc-44	82	25	ii	ii	PROPN
ijtc-44	82	26	area	area	NOUN
ijtc-44	82	27	(	(	PUNCT
ijtc-44	82	28	district	district	NOUN
ijtc-44	82	29	tax	tax	NOUN
ijtc-44	82	30	/	/	SYM
ijtc-44	82	31	city	city	NOUN
ijtc-44	82	32	)	)	PUNCT
ijtc-44	82	33	and	and	CCONJ
ijtc-44	82	34	is	be	AUX
ijtc-44	82	35	used	use	VERB
ijtc-44	82	36	to	to	PART
ijtc-44	82	37	finance	finance	VERB
ijtc-44	82	38	the	the	DET
ijtc-44	82	39	household	household	NOUN
ijtc-44	82	40	area	area	NOUN
ijtc-44	82	41	respectively	respectively	ADV
ijtc-44	82	42	.	.	PUNCT
ijtc-44	83	1	3	3	X
ijtc-44	83	2	.	.	X
ijtc-44	83	3	tax	tax	NOUN
ijtc-44	83	4	function	function	NOUN
ijtc-44	83	5	tax	tax	NOUN
ijtc-44	83	6	is	be	AUX
ijtc-44	83	7	a	a	DET
ijtc-44	83	8	source	source	NOUN
ijtc-44	83	9	of	of	ADP
ijtc-44	83	10	acceptance	acceptance	NOUN
ijtc-44	83	11	of	of	ADP
ijtc-44	83	12	the	the	DET
ijtc-44	83	13	state	state	NOUN
ijtc-44	83	14	that	that	PRON
ijtc-44	83	15	has	have	VERB
ijtc-44	83	16	two	two	NUM
ijtc-44	83	17	functions	function	NOUN
ijtc-44	83	18	(	(	PUNCT
ijtc-44	83	19	mardiasmo	mardiasmo	NOUN
ijtc-44	83	20	2011:1	2011:1	NUM
ijtc-44	83	21	)	)	PUNCT
ijtc-44	83	22	,	,	PUNCT
ijtc-44	83	23	namely	namely	ADV
ijtc-44	83	24	:	:	PUNCT
ijtc-44	83	25	a.	a.	NOUN
ijtc-44	83	26	budgetair	budgetair	PROPN
ijtc-44	83	27	function	function	NOUN
ijtc-44	83	28	as	as	ADP
ijtc-44	83	29	a	a	DET
ijtc-44	83	30	source	source	NOUN
ijtc-44	83	31	of	of	ADP
ijtc-44	83	32	funds	fund	NOUN
ijtc-44	83	33	for	for	ADP
ijtc-44	83	34	the	the	DET
ijtc-44	83	35	government	government	NOUN
ijtc-44	83	36	,	,	PUNCT
ijtc-44	83	37	to	to	PART
ijtc-44	83	38	finance	finance	VERB
ijtc-44	83	39	its	its	PRON
ijtc-44	83	40	expenses	expense	NOUN
ijtc-44	83	41	b.	b.	PROPN
ijtc-44	83	42	function	function	PROPN
ijtc-44	83	43	regulerend	regulerend	NOUN
ijtc-44	83	44	as	as	ADP
ijtc-44	83	45	regulator	regulator	NOUN
ijtc-44	83	46	or	or	CCONJ
ijtc-44	83	47	implement	implement	VERB
ijtc-44	83	48	government	government	NOUN
ijtc-44	83	49	in	in	ADP
ijtc-44	83	50	socio	socio	NOUN
ijtc-44	83	51	-	-	PUNCT
ijtc-44	83	52	economic	economic	ADJ
ijtc-44	83	53	field	field	NOUN
ijtc-44	83	54	4	4	NUM
ijtc-44	83	55	.	.	PUNCT
ijtc-44	84	1	taxpayer	taxpayer	NOUN
ijtc-44	84	2	compliance	compliance	NOUN
ijtc-44	84	3	a.	a.	NOUN
ijtc-44	84	4	definition	definition	NOUN
ijtc-44	84	5	of	of	ADP
ijtc-44	84	6	taxpayer	taxpayer	NOUN
ijtc-44	84	7	compliance	compliance	NOUN
ijtc-44	84	8	obedience	obedience	NOUN
ijtc-44	84	9	is	be	AUX
ijtc-44	84	10	the	the	DET
ijtc-44	84	11	motivation	motivation	NOUN
ijtc-44	84	12	of	of	ADP
ijtc-44	84	13	a	a	DET
ijtc-44	84	14	group	group	NOUN
ijtc-44	84	15	or	or	CCONJ
ijtc-44	84	16	organization	organization	NOUN
ijtc-44	84	17	to	to	PART
ijtc-44	84	18	do	do	VERB
ijtc-44	84	19	or	or	CCONJ
ijtc-44	84	20	not	not	PART
ijtc-44	84	21	to	to	PART
ijtc-44	84	22	do	do	VERB
ijtc-44	84	23	according	accord	VERB
ijtc-44	84	24	to	to	ADP
ijtc-44	84	25	the	the	DET
ijtc-44	84	26	established	establish	VERB
ijtc-44	84	27	rules	rule	NOUN
ijtc-44	84	28	(	(	PUNCT
ijtc-44	84	29	saraswati	saraswati	NOUN
ijtc-44	84	30	,	,	PUNCT
ijtc-44	84	31	2012	2012	NUM
ijtc-44	84	32	in	in	ADP
ijtc-44	84	33	wahyuningsih	wahyuningsih	NOUN
ijtc-44	84	34	,	,	PUNCT
ijtc-44	84	35	2016:42	2016:42	NUM
ijtc-44	84	36	)	)	PUNCT
ijtc-44	84	37	.	.	PUNCT
ijtc-44	85	1	obedience	obedience	NOUN
ijtc-44	85	2	is	be	AUX
ijtc-44	85	3	a	a	DET
ijtc-44	85	4	form	form	NOUN
ijtc-44	85	5	of	of	ADP
ijtc-44	85	6	the	the	DET
ijtc-44	85	7	will	will	NOUN
ijtc-44	85	8	of	of	ADP
ijtc-44	85	9	individuals	individual	NOUN
ijtc-44	85	10	,	,	PUNCT
ijtc-44	85	11	groups	group	NOUN
ijtc-44	85	12	,	,	PUNCT
ijtc-44	85	13	and	and	CCONJ
ijtc-44	85	14	organizations	organization	NOUN
ijtc-44	85	15	in	in	ADP
ijtc-44	85	16	a	a	DET
ijtc-44	85	17	ward	ward	NOUN
ijtc-44	85	18	.	.	PUNCT
ijtc-44	86	1	taxpayers	taxpayer	NOUN
ijtc-44	86	2	are	be	AUX
ijtc-44	86	3	individuals	individual	NOUN
ijtc-44	86	4	or	or	CCONJ
ijtc-44	86	5	entities	entity	NOUN
ijtc-44	86	6	,	,	PUNCT
ijtc-44	86	7	including	include	VERB
ijtc-44	86	8	tax	tax	NOUN
ijtc-44	86	9	payments	payment	NOUN
ijtc-44	86	10	,	,	PUNCT
ijtc-44	86	11	withholding	withholding	NOUN
ijtc-44	86	12	taxes	taxis	NOUN
ijtc-44	86	13	,	,	PUNCT
ijtc-44	86	14	and	and	CCONJ
ijtc-44	86	15	tax	tax	NOUN
ijtc-44	86	16	levies	levy	NOUN
ijtc-44	86	17	,	,	PUNCT
ijtc-44	86	18	which	which	PRON
ijtc-44	86	19	have	have	VERB
ijtc-44	86	20	the	the	DET
ijtc-44	86	21	right	right	NOUN
ijtc-44	86	22	and	and	CCONJ
ijtc-44	86	23	obligations	obligation	NOUN
ijtc-44	86	24	of	of	ADP
ijtc-44	86	25	taxation	taxation	NOUN
ijtc-44	86	26	in	in	ADP
ijtc-44	86	27	accordance	accordance	NOUN
ijtc-44	86	28	with	with	ADP
ijtc-44	86	29	the	the	DET
ijtc-44	86	30	provisions	provision	NOUN
ijtc-44	86	31	of	of	ADP
ijtc-44	86	32	taxation	taxation	NOUN
ijtc-44	86	33	legislation	legislation	NOUN
ijtc-44	86	34	.	.	PUNCT
ijtc-44	87	1	taxpayers	taxpayer	NOUN
ijtc-44	87	2	of	of	ADP
ijtc-44	87	3	certain	certain	ADJ
ijtc-44	87	4	personal	personal	ADJ
ijtc-44	87	5	entrepreneurs	entrepreneur	NOUN
ijtc-44	87	6	are	be	AUX
ijtc-44	87	7	taxpayers	taxpayer	NOUN
ijtc-44	87	8	who	who	PRON
ijtc-44	87	9	conduct	conduct	VERB
ijtc-44	87	10	business	business	NOUN
ijtc-44	87	11	activities	activity	NOUN
ijtc-44	87	12	in	in	ADP
ijtc-44	87	13	the	the	DET
ijtc-44	87	14	field	field	NOUN
ijtc-44	87	15	of	of	ADP
ijtc-44	87	16	trade	trade	NOUN
ijtc-44	87	17	in	in	ADP
ijtc-44	87	18	wholesale	wholesale	ADJ
ijtc-44	87	19	or	or	CCONJ
ijtc-44	87	20	retail	retail	ADJ
ijtc-44	87	21	consumer	consumer	NOUN
ijtc-44	87	22	goods	good	NOUN
ijtc-44	87	23	through	through	ADP
ijtc-44	87	24	a	a	DET
ijtc-44	87	25	place	place	NOUN
ijtc-44	87	26	of	of	ADP
ijtc-44	87	27	business	business	NOUN
ijtc-44	87	28	/	/	SYM
ijtc-44	87	29	outlets	outlet	NOUN
ijtc-44	87	30	scattered	scatter	VERB
ijtc-44	87	31	in	in	ADP
ijtc-44	87	32	several	several	ADJ
ijtc-44	87	33	locations	location	NOUN
ijtc-44	87	34	,	,	PUNCT
ijtc-44	87	35	excluding	exclude	VERB
ijtc-44	87	36	the	the	DET
ijtc-44	87	37	trading	trading	NOUN
ijtc-44	87	38	of	of	ADP
ijtc-44	87	39	motor	motor	NOUN
ijtc-44	87	40	vehicles	vehicle	NOUN
ijtc-44	87	41	and	and	CCONJ
ijtc-44	87	42	restaurant	restaurant	NOUN
ijtc-44	87	43	(	(	PUNCT
ijtc-44	87	44	mardiasmo	mardiasmo	PROPN
ijtc-44	87	45	,	,	PUNCT
ijtc-44	87	46	2011:135	2011:135	NUM
ijtc-44	87	47	)	)	PUNCT
ijtc-44	87	48	.	.	PUNCT
ijtc-44	88	1	simon	simon	PROPN
ijtc-44	88	2	&	&	CCONJ
ijtc-44	88	3	clinton	clinton	PROPN
ijtc-44	88	4	(	(	PUNCT
ijtc-44	88	5	2010:29	2010:29	NUM
ijtc-44	88	6	)	)	PUNCT
ijtc-44	88	7	defines	define	VERB
ijtc-44	88	8	the	the	DET
ijtc-44	88	9	following	follow	VERB
ijtc-44	88	10	taxpayer	taxpayer	NOUN
ijtc-44	88	11	compliance	compliance	NOUN
ijtc-44	88	12	:	:	PUNCT
ijtc-44	88	13	"	"	PUNCT
ijtc-44	88	14	the	the	DET
ijtc-44	88	15	definition	definition	NOUN
ijtc-44	88	16	of	of	ADP
ijtc-44	88	17	tax	tax	NOUN
ijtc-44	88	18	compliance	compliance	NOUN
ijtc-44	88	19	in	in	ADP
ijtc-44	88	20	its	its	PRON
ijtc-44	88	21	most	most	ADV
ijtc-44	88	22	simple	simple	ADJ
ijtc-44	88	23	from	from	ADP
ijtc-44	88	24	is	be	AUX
ijtc-44	88	25	usually	usually	ADV
ijtc-44	88	26	cast	cast	VERB
ijtc-44	88	27	in	in	ADP
ijtc-44	88	28	terms	term	NOUN
ijtc-44	88	29	of	of	ADP
ijtc-44	88	30	the	the	DET
ijtc-44	88	31	degree	degree	NOUN
ijtc-44	88	32	to	to	PART
ijtc-44	88	33	which	which	PRON
ijtc-44	88	34	taxpayers	taxpayer	NOUN
ijtc-44	88	35	comply	comply	VERB
ijtc-44	88	36	with	with	ADP
ijtc-44	88	37	the	the	DET
ijtc-44	88	38	tax	tax	NOUN
ijtc-44	88	39	low	low	NOUN
ijtc-44	88	40	"	"	PUNCT
ijtc-44	88	41	.	.	PUNCT
ijtc-44	89	1	this	this	PRON
ijtc-44	89	2	means	mean	VERB
ijtc-44	89	3	that	that	SCONJ
ijtc-44	89	4	the	the	DET
ijtc-44	89	5	definition	definition	NOUN
ijtc-44	89	6	of	of	ADP
ijtc-44	89	7	tax	tax	NOUN
ijtc-44	89	8	compliance	compliance	NOUN
ijtc-44	89	9	in	in	ADP
ijtc-44	89	10	the	the	DET
ijtc-44	89	11	simplest	simple	ADJ
ijtc-44	89	12	form	form	NOUN
ijtc-44	89	13	usually	usually	ADV
ijtc-44	89	14	refers	refer	VERB
ijtc-44	89	15	to	to	ADP
ijtc-44	89	16	the	the	DET
ijtc-44	89	17	level	level	NOUN
ijtc-44	89	18	in	in	ADP
ijtc-44	89	19	which	which	PRON
ijtc-44	89	20	the	the	DET
ijtc-44	89	21	taxpayer	taxpayer	NOUN
ijtc-44	89	22	complies	comply	VERB
ijtc-44	89	23	with	with	ADP
ijtc-44	89	24	its	its	PRON
ijtc-44	89	25	tax	tax	NOUN
ijtc-44	89	26	obligations	obligation	NOUN
ijtc-44	89	27	in	in	ADP
ijtc-44	89	28	accordance	accordance	NOUN
ijtc-44	89	29	with	with	ADP
ijtc-44	89	30	the	the	DET
ijtc-44	89	31	applicable	applicable	ADJ
ijtc-44	89	32	law	law	NOUN
ijtc-44	89	33	.	.	PUNCT
ijtc-44	90	1	according	accord	VERB
ijtc-44	90	2	to	to	ADP
ijtc-44	90	3	article	article	NOUN
ijtc-44	90	4	1	1	NUM
ijtc-44	90	5	of	of	ADP
ijtc-44	90	6	the	the	DET
ijtc-44	90	7	law	law	NOUN
ijtc-44	90	8	no	no	INTJ
ijtc-44	90	9	.	.	PROPN
ijtc-44	90	10	28	28	NUM
ijtc-44	90	11	of	of	ADP
ijtc-44	90	12	2007	2007	NUM
ijtc-44	90	13	on	on	ADP
ijtc-44	90	14	the	the	DET
ijtc-44	90	15	general	general	ADJ
ijtc-44	90	16	provisions	provision	NOUN
ijtc-44	90	17	and	and	CCONJ
ijtc-44	90	18	procedures	procedure	NOUN
ijtc-44	90	19	of	of	ADP
ijtc-44	90	20	taxation	taxation	NOUN
ijtc-44	90	21	,	,	PUNCT
ijtc-44	90	22	taxpayers	taxpayer	NOUN
ijtc-44	90	23	are	be	AUX
ijtc-44	90	24	individuals	individual	NOUN
ijtc-44	90	25	or	or	CCONJ
ijtc-44	90	26	entities	entity	NOUN
ijtc-44	90	27	,	,	PUNCT
ijtc-44	90	28	including	include	VERB
ijtc-44	90	29	taxpayers	taxpayer	NOUN
ijtc-44	90	30	,	,	PUNCT
ijtc-44	90	31	tax	tax	NOUN
ijtc-44	90	32	cutters	cutter	NOUN
ijtc-44	90	33	,	,	PUNCT
ijtc-44	90	34	and	and	CCONJ
ijtc-44	90	35	tax	tax	NOUN
ijtc-44	90	36	collectors	collector	NOUN
ijtc-44	90	37	,	,	PUNCT
ijtc-44	90	38	who	who	PRON
ijtc-44	90	39	have	have	VERB
ijtc-44	90	40	the	the	DET
ijtc-44	90	41	tax	tax	NOUN
ijtc-44	90	42	rights	right	NOUN
ijtc-44	90	43	and	and	CCONJ
ijtc-44	90	44	obligations	obligation	NOUN
ijtc-44	90	45	in	in	ADP
ijtc-44	90	46	accordance	accordance	NOUN
ijtc-44	90	47	with	with	ADP
ijtc-44	90	48	the	the	DET
ijtc-44	90	49	provisions	provision	NOUN
ijtc-44	90	50	of	of	ADP
ijtc-44	90	51	the	the	DET
ijtc-44	90	52	taxation	taxation	NOUN
ijtc-44	90	53	laws	law	NOUN
ijtc-44	90	54	and	and	CCONJ
ijtc-44	90	55	regulations	regulation	NOUN
ijtc-44	90	56	.	.	PUNCT
ijtc-44	91	1	as	as	SCONJ
ijtc-44	91	2	mentioned	mention	VERB
ijtc-44	91	3	in	in	ADP
ijtc-44	91	4	this	this	DET
ijtc-44	91	5	sense	sense	NOUN
ijtc-44	91	6	that	that	SCONJ
ijtc-44	91	7	wp	wp	PROPN
ijtc-44	91	8	consists	consist	VERB
ijtc-44	91	9	of	of	ADP
ijtc-44	91	10	two	two	NUM
ijtc-44	91	11	types	type	NOUN
ijtc-44	91	12	of	of	ADP
ijtc-44	91	13	personal	personal	ADJ
ijtc-44	91	14	taxpayers	taxpayer	NOUN
ijtc-44	91	15	,	,	PUNCT
ijtc-44	91	16	taxpayer	taxpayer	NOUN
ijtc-44	91	17	body(rulandari	body(rulandari	PROPN
ijtc-44	91	18	&	&	CCONJ
ijtc-44	91	19	sudrajat	sudrajat	NOUN
ijtc-44	91	20	,	,	PUNCT
ijtc-44	91	21	2017	2017	NUM
ijtc-44	91	22	):	):	PUNCT
ijtc-44	91	23	1	1	X
ijtc-44	91	24	)	)	PUNCT
ijtc-44	91	25	the	the	DET
ijtc-44	91	26	taxpayer	taxpayer	NOUN
ijtc-44	91	27	of	of	ADP
ijtc-44	91	28	the	the	DET
ijtc-44	91	29	private	private	ADJ
ijtc-44	91	30	person	person	NOUN
ijtc-44	91	31	,	,	PUNCT
ijtc-44	91	32	is	be	AUX
ijtc-44	91	33	any	any	DET
ijtc-44	91	34	individual	individual	ADJ
ijtc-44	91	35	person	person	NOUN
ijtc-44	91	36	who	who	PRON
ijtc-44	91	37	has	have	VERB
ijtc-44	91	38	a	a	DET
ijtc-44	91	39	income	income	NOUN
ijtc-44	91	40	on	on	ADP
ijtc-44	91	41	a	a	DET
ijtc-44	91	42	taxable	taxable	ADJ
ijtc-44	91	43	income	income	NOUN
ijtc-44	91	44	.	.	PUNCT
ijtc-44	92	1	in	in	ADP
ijtc-44	92	2	indonesia	indonesia	PROPN
ijtc-44	92	3	,	,	PUNCT
ijtc-44	92	4	each	each	DET
ijtc-44	92	5	person	person	NOUN
ijtc-44	92	6	must	must	AUX
ijtc-44	92	7	register	register	VERB
ijtc-44	92	8	and	and	CCONJ
ijtc-44	92	9	have	have	VERB
ijtc-44	92	10	a	a	DET
ijtc-44	92	11	taxpayer	taxpayer	NOUN
ijtc-44	92	12	identification	identification	NOUN
ijtc-44	92	13	number	number	NOUN
ijtc-44	92	14	(	(	PUNCT
ijtc-44	92	15	npwp	npwp	NOUN
ijtc-44	92	16	)	)	PUNCT
ijtc-44	92	17	,	,	PUNCT
ijtc-44	92	18	unless	unless	SCONJ
ijtc-44	92	19	otherwise	otherwise	ADV
ijtc-44	92	20	specified	specify	VERB
ijtc-44	92	21	in	in	ADP
ijtc-44	92	22	the	the	DET
ijtc-44	92	23	law	law	NOUN
ijtc-44	92	24	.	.	PUNCT
ijtc-44	93	1	2	2	X
ijtc-44	93	2	)	)	PUNCT
ijtc-44	93	3	taxpayer	taxpayer	NOUN
ijtc-44	93	4	agency	agency	NOUN
ijtc-44	93	5	,	,	PUNCT
ijtc-44	93	6	is	be	AUX
ijtc-44	93	7	any	any	DET
ijtc-44	93	8	company	company	NOUN
ijtc-44	93	9	established	establish	VERB
ijtc-44	93	10	in	in	ADP
ijtc-44	93	11	indonesia	indonesia	PROPN
ijtc-44	93	12	and	and	CCONJ
ijtc-44	93	13	already	already	ADV
ijtc-44	93	14	has	have	VERB
ijtc-44	93	15	a	a	DET
ijtc-44	93	16	taxpayer	taxpayer	NOUN
ijtc-44	93	17	identification	identification	NOUN
ijtc-44	93	18	number	number	NOUN
ijtc-44	93	19	(	(	PUNCT
ijtc-44	93	20	npwp	npwp	PROPN
ijtc-44	93	21	)	)	PUNCT
ijtc-44	93	22	and	and	CCONJ
ijtc-44	93	23	has	have	VERB
ijtc-44	93	24	the	the	DET
ijtc-44	93	25	rights	right	NOUN
ijtc-44	93	26	and	and	CCONJ
ijtc-44	93	27	obligations	obligation	NOUN
ijtc-44	93	28	stipulated	stipulate	VERB
ijtc-44	93	29	in	in	ADP
ijtc-44	93	30	the	the	DET
ijtc-44	93	31	provisions	provision	NOUN
ijtc-44	93	32	of	of	ADP
ijtc-44	93	33	the	the	DET
ijtc-44	93	34	tax	tax	NOUN
ijtc-44	93	35	laws	law	NOUN
ijtc-44	93	36	applicable	applicable	ADJ
ijtc-44	93	37	in	in	ADP
ijtc-44	93	38	indonesia	indonesia	PROPN
ijtc-44	93	39	.	.	PUNCT
ijtc-44	94	1	understanding	understand	VERB
ijtc-44	94	2	the	the	DET
ijtc-44	94	3	body	body	NOUN
ijtc-44	94	4	is	be	AUX
ijtc-44	94	5	a	a	DET
ijtc-44	94	6	group	group	NOUN
ijtc-44	94	7	of	of	ADP
ijtc-44	94	8	people	people	NOUN
ijtc-44	94	9	and/or	and/or	CCONJ
ijtc-44	94	10	capital	capital	NOUN
ijtc-44	94	11	that	that	PRON
ijtc-44	94	12	is	be	AUX
ijtc-44	94	13	a	a	DET
ijtc-44	94	14	good	good	ADJ
ijtc-44	94	15	entity	entity	NOUN
ijtc-44	94	16	that	that	PRON
ijtc-44	94	17	does	do	VERB
ijtc-44	94	18	business	business	NOUN
ijtc-44	94	19	and	and	CCONJ
ijtc-44	94	20	who	who	PRON
ijtc-44	94	21	do	do	AUX
ijtc-44	94	22	not	not	PART
ijtc-44	94	23	do	do	VERB
ijtc-44	94	24	business	business	NOUN
ijtc-44	94	25	that	that	PRON
ijtc-44	94	26	includes	include	VERB
ijtc-44	94	27	a	a	DET
ijtc-44	94	28	limited	limited	ADJ
ijtc-44	94	29	liability	liability	NOUN
ijtc-44	94	30	company	company	NOUN
ijtc-44	94	31	,	,	PUNCT
ijtc-44	94	32	a	a	DET
ijtc-44	94	33	company	company	NOUN
ijtc-44	94	34	,	,	PUNCT
ijtc-44	94	35	other	other	ADJ
ijtc-44	94	36	company	company	NOUN
ijtc-44	94	37	,	,	PUNCT
ijtc-44	94	38	stateawareness	stateawareness	NOUN
ijtc-44	94	39	and	and	CCONJ
ijtc-44	94	40	compliance	compliance	NOUN
ijtc-44	94	41	analysis	analysis	NOUN
ijtc-44	94	42	taxpayer	taxpayer	NOUN
ijtc-44	94	43	identification	identification	NOUN
ijtc-44	94	44	number	number	NOUN
ijtc-44	94	45	(	(	PUNCT
ijtc-44	94	46	study	study	NOUN
ijtc-44	94	47	at	at	ADP
ijtc-44	94	48	high	high	ADJ
ijtc-44	94	49	school	school	NOUN
ijtc-44	94	50	logistics	logistic	NOUN
ijtc-44	94	51	management	management	PROPN
ijtc-44	94	52	indonesia	indonesia	PROPN
ijtc-44	94	53	)	)	PUNCT
ijtc-44	94	54	suherman	suherman	PROPN
ijtc-44	94	55	46	46	NUM
ijtc-44	95	1	|	|	ADV
ijtc-44	95	2	ilomata	ilomata	PROPN
ijtc-44	95	3	international	international	ADJ
ijtc-44	95	4	journal	journal	NOUN
ijtc-44	95	5	of	of	ADP
ijtc-44	95	6	tax	tax	PROPN
ijtc-44	95	7	&	&	CCONJ
ijtc-44	95	8	accounting	accounting	PROPN
ijtc-44	95	9	vol	vol	NOUN
ijtc-44	95	10	.	.	PROPN
ijtc-44	96	1	1	1	NUM
ijtc-44	96	2	no	no	NOUN
ijtc-44	96	3	.	.	NOUN
ijtc-44	96	4	2	2	NUM
ijtc-44	96	5	march	march	PROPN
ijtc-44	96	6	2020	2020	NUM
ijtc-44	96	7	owned	own	VERB
ijtc-44	96	8	enterprises	enterprise	NOUN
ijtc-44	96	9	or	or	CCONJ
ijtc-44	96	10	regions	region	NOUN
ijtc-44	96	11	with	with	ADP
ijtc-44	96	12	name	name	NOUN
ijtc-44	96	13	and	and	CCONJ
ijtc-44	96	14	in	in	ADP
ijtc-44	96	15	any	any	DET
ijtc-44	96	16	form	form	NOUN
ijtc-44	96	17	,	,	PUNCT
ijtc-44	96	18	firm	firm	ADJ
ijtc-44	96	19	,	,	PUNCT
ijtc-44	96	20	joint	joint	ADJ
ijtc-44	96	21	,	,	PUNCT
ijtc-44	96	22	cooperative	cooperative	ADJ
ijtc-44	96	23	,	,	PUNCT
ijtc-44	96	24	pension	pension	NOUN
ijtc-44	96	25	fund	fund	NOUN
ijtc-44	96	26	,	,	PUNCT
ijtc-44	96	27	fellowship	fellowship	NOUN
ijtc-44	96	28	,	,	PUNCT
ijtc-44	96	29	association	association	NOUN
ijtc-44	96	30	,	,	PUNCT
ijtc-44	96	31	foundation	foundation	PROPN
ijtc-44	96	32	,	,	PUNCT
ijtc-44	96	33	mass	mass	NOUN
ijtc-44	96	34	organization	organization	NOUN
ijtc-44	96	35	,	,	PUNCT
ijtc-44	96	36	socio	socio	NOUN
ijtc-44	96	37	-	-	PUNCT
ijtc-44	96	38	political	political	ADJ
ijtc-44	96	39	organization	organization	NOUN
ijtc-44	96	40	,	,	PUNCT
ijtc-44	96	41	or	or	CCONJ
ijtc-44	96	42	any	any	DET
ijtc-44	96	43	other	other	ADJ
ijtc-44	96	44	organization	organization	NOUN
ijtc-44	96	45	,	,	PUNCT
ijtc-44	96	46	institution	institution	NOUN
ijtc-44	96	47	and	and	CCONJ
ijtc-44	96	48	other	other	ADJ
ijtc-44	96	49	body	body	NOUN
ijtc-44	96	50	form	form	NOUN
ijtc-44	96	51	including	include	VERB
ijtc-44	96	52	collective	collective	ADJ
ijtc-44	96	53	investment	investment	NOUN
ijtc-44	96	54	contracts	contract	NOUN
ijtc-44	96	55	and	and	CCONJ
ijtc-44	96	56	the	the	DET
ijtc-44	96	57	form	form	NOUN
ijtc-44	96	58	of	of	ADP
ijtc-44	96	59	a	a	DET
ijtc-44	96	60	permanent	permanent	ADJ
ijtc-44	96	61	establishment	establishment	NOUN
ijtc-44	96	62	.	.	PUNCT
ijtc-44	97	1	taxpayer	taxpayer	NOUN
ijtc-44	97	2	compliance	compliance	NOUN
ijtc-44	97	3	is	be	AUX
ijtc-44	97	4	the	the	DET
ijtc-44	97	5	fulfillment	fulfillment	NOUN
ijtc-44	97	6	of	of	ADP
ijtc-44	97	7	taxation	taxation	NOUN
ijtc-44	97	8	obligations	obligation	NOUN
ijtc-44	97	9	that	that	PRON
ijtc-44	97	10	conduct	conduct	VERB
ijtc-44	97	11	tax	tax	NOUN
ijtc-44	97	12	payments	payment	NOUN
ijtc-44	97	13	in	in	ADP
ijtc-44	97	14	order	order	NOUN
ijtc-44	97	15	to	to	PART
ijtc-44	97	16	provide	provide	VERB
ijtc-44	97	17	a	a	DET
ijtc-44	97	18	contribution	contribution	NOUN
ijtc-44	97	19	to	to	ADP
ijtc-44	97	20	the	the	DET
ijtc-44	97	21	development	development	NOUN
ijtc-44	97	22	of	of	ADP
ijtc-44	97	23	today	today	NOUN
ijtc-44	97	24	that	that	PRON
ijtc-44	97	25	is	be	AUX
ijtc-44	97	26	important	important	ADJ
ijtc-44	97	27	aspect	aspect	NOUN
ijtc-44	97	28	considering	consider	VERB
ijtc-44	97	29	the	the	DET
ijtc-44	97	30	taxation	taxation	NOUN
ijtc-44	97	31	system	system	NOUN
ijtc-44	97	32	of	of	ADP
ijtc-44	97	33	self	self	NOUN
ijtc-44	97	34	asessment	asessment	NOUN
ijtc-44	97	35	system	system	NOUN
ijtc-44	97	36	where	where	SCONJ
ijtc-44	97	37	in	in	ADP
ijtc-44	97	38	the	the	DET
ijtc-44	97	39	process	process	NOUN
ijtc-44	97	40	to	to	PART
ijtc-44	97	41	provide	provide	VERB
ijtc-44	97	42	an	an	DET
ijtc-44	97	43	absolute	absolute	ADJ
ijtc-44	97	44	trust	trust	NOUN
ijtc-44	97	45	to	to	ADP
ijtc-44	97	46	the	the	DET
ijtc-44	97	47	taxpayer	taxpayer	NOUN
ijtc-44	97	48	to	to	PART
ijtc-44	97	49	calculate	calculate	VERB
ijtc-44	97	50	,	,	PUNCT
ijtc-44	97	51	pay	pay	VERB
ijtc-44	97	52	and	and	CCONJ
ijtc-44	97	53	report	report	VERB
ijtc-44	97	54	its	its	PRON
ijtc-44	97	55	obligations	obligation	NOUN
ijtc-44	97	56	,	,	PUNCT
ijtc-44	97	57	(	(	PUNCT
ijtc-44	97	58	ningsih	ningsih	NOUN
ijtc-44	97	59	and	and	CCONJ
ijtc-44	97	60	rahayu	rahayu	PROPN
ijtc-44	97	61	,	,	PUNCT
ijtc-44	97	62	2016:3	2016:3	NUM
ijtc-44	97	63	)	)	PUNCT
ijtc-44	97	64	.	.	PUNCT
ijtc-44	98	1	b.	b.	PROPN
ijtc-44	98	2	taxpayer	taxpayer	PROPN
ijtc-44	98	3	compliance	compliance	NOUN
ijtc-44	98	4	criteria	criterion	NOUN
ijtc-44	98	5	the	the	DET
ijtc-44	98	6	taxpayer	taxpayer	NOUN
ijtc-44	98	7	criteria	criterion	NOUN
ijtc-44	98	8	complies	comply	VERB
ijtc-44	98	9	with	with	ADP
ijtc-44	98	10	financial	financial	ADJ
ijtc-44	98	11	regulations	regulation	NOUN
ijtc-44	99	1	no	no	NOUN
ijtc-44	99	2	.	.	NOUN
ijtc-44	100	1	74	74	NUM
ijtc-44	100	2	/	/	SYM
ijtc-44	100	3	pmk	pmk	PROPN
ijtc-44	100	4	.	.	PROPN
ijtc-44	101	1	03/2012	03/2012	NUM
ijtc-44	101	2	are	be	AUX
ijtc-44	101	3	as	as	SCONJ
ijtc-44	101	4	follows	follow	VERB
ijtc-44	101	5	:	:	PUNCT
ijtc-44	101	6	1	1	X
ijtc-44	101	7	)	)	PUNCT
ijtc-44	101	8	timely	timely	ADV
ijtc-44	101	9	in	in	ADP
ijtc-44	101	10	delivering	deliver	VERB
ijtc-44	101	11	the	the	DET
ijtc-44	101	12	letter	letter	NOUN
ijtc-44	101	13	of	of	ADP
ijtc-44	101	14	notification	notification	NOUN
ijtc-44	101	15	2	2	NUM
ijtc-44	101	16	)	)	PUNCT
ijtc-44	101	17	has	have	VERB
ijtc-44	101	18	no	no	DET
ijtc-44	101	19	tax	tax	NOUN
ijtc-44	101	20	arrears	arrear	NOUN
ijtc-44	101	21	for	for	ADP
ijtc-44	101	22	all	all	DET
ijtc-44	101	23	types	type	NOUN
ijtc-44	101	24	of	of	ADP
ijtc-44	101	25	taxes	taxis	NOUN
ijtc-44	101	26	,	,	PUNCT
ijtc-44	101	27	except	except	SCONJ
ijtc-44	101	28	for	for	ADP
ijtc-44	101	29	tax	tax	NOUN
ijtc-44	101	30	arrears	arrear	NOUN
ijtc-44	101	31	that	that	PRON
ijtc-44	101	32	have	have	AUX
ijtc-44	101	33	been	be	AUX
ijtc-44	101	34	granted	grant	VERB
ijtc-44	101	35	permission	permission	NOUN
ijtc-44	101	36	to	to	PART
ijtc-44	101	37	nod	nod	VERB
ijtc-44	101	38	or	or	CCONJ
ijtc-44	101	39	delay	delay	VERB
ijtc-44	101	40	the	the	DET
ijtc-44	101	41	tax	tax	NOUN
ijtc-44	101	42	payment	payment	NOUN
ijtc-44	101	43	3	3	NUM
ijtc-44	101	44	)	)	PUNCT
ijtc-44	101	45	the	the	DET
ijtc-44	101	46	financial	financial	ADJ
ijtc-44	101	47	statements	statement	NOUN
ijtc-44	101	48	are	be	AUX
ijtc-44	101	49	audited	audit	VERB
ijtc-44	101	50	by	by	ADP
ijtc-44	101	51	a	a	DET
ijtc-44	101	52	public	public	ADJ
ijtc-44	101	53	accountant	accountant	NOUN
ijtc-44	101	54	or	or	CCONJ
ijtc-44	101	55	a	a	DET
ijtc-44	101	56	government	government	NOUN
ijtc-44	101	57	financial	financial	ADJ
ijtc-44	101	58	supervisory	supervisory	ADJ
ijtc-44	101	59	agency	agency	NOUN
ijtc-44	101	60	with	with	ADP
ijtc-44	101	61	a	a	DET
ijtc-44	101	62	reasonable	reasonable	ADJ
ijtc-44	101	63	opinion	opinion	NOUN
ijtc-44	101	64	without	without	ADP
ijtc-44	101	65	exception	exception	NOUN
ijtc-44	101	66	for	for	ADP
ijtc-44	101	67	3	3	NUM
ijtc-44	101	68	(	(	PUNCT
ijtc-44	101	69	three	three	NUM
ijtc-44	101	70	)	)	PUNCT
ijtc-44	101	71	consecutive	consecutive	ADJ
ijtc-44	101	72	years	year	NOUN
ijtc-44	101	73	.	.	PUNCT
ijtc-44	102	1	4	4	X
ijtc-44	102	2	)	)	PUNCT
ijtc-44	102	3	has	have	AUX
ijtc-44	102	4	never	never	ADV
ijtc-44	102	5	been	be	AUX
ijtc-44	102	6	sentenced	sentence	VERB
ijtc-44	102	7	for	for	ADP
ijtc-44	102	8	criminal	criminal	ADJ
ijtc-44	102	9	acts	act	NOUN
ijtc-44	102	10	in	in	ADP
ijtc-44	102	11	taxation	taxation	NOUN
ijtc-44	102	12	based	base	VERB
ijtc-44	102	13	on	on	ADP
ijtc-44	102	14	a	a	DET
ijtc-44	102	15	court	court	NOUN
ijtc-44	102	16	ruling	ruling	NOUN
ijtc-44	102	17	that	that	PRON
ijtc-44	102	18	has	have	AUX
ijtc-44	102	19	had	have	VERB
ijtc-44	102	20	a	a	DET
ijtc-44	102	21	fixed	fix	VERB
ijtc-44	102	22	legal	legal	ADJ
ijtc-44	102	23	force	force	NOUN
ijtc-44	102	24	within	within	ADP
ijtc-44	102	25	the	the	DET
ijtc-44	102	26	last	last	ADJ
ijtc-44	102	27	5	5	NUM
ijtc-44	102	28	(	(	PUNCT
ijtc-44	102	29	five	five	NUM
ijtc-44	102	30	)	)	PUNCT
ijtc-44	102	31	years	year	NOUN
ijtc-44	102	32	.	.	PUNCT
ijtc-44	103	1	c.	c.	NOUN
ijtc-44	103	2	factors	factor	NOUN
ijtc-44	103	3	influencing	influence	VERB
ijtc-44	103	4	taxpayers	taxpayer	NOUN
ijtc-44	103	5	'	'	PART
ijtc-44	103	6	compliance	compliance	NOUN
ijtc-44	103	7	according	accord	VERB
ijtc-44	103	8	to	to	ADP
ijtc-44	103	9	dessy	dessy	ADJ
ijtc-44	103	10	(	(	PUNCT
ijtc-44	103	11	2017:18	2017:18	NUM
ijtc-44	103	12	-	-	SYM
ijtc-44	103	13	33	33	NUM
ijtc-44	103	14	)	)	PUNCT
ijtc-44	103	15	factors	factor	NOUN
ijtc-44	103	16	that	that	PRON
ijtc-44	103	17	affect	affect	VERB
ijtc-44	103	18	the	the	DET
ijtc-44	103	19	taxpayer	taxpayer	NOUN
ijtc-44	103	20	compliance	compliance	NOUN
ijtc-44	103	21	,	,	PUNCT
ijtc-44	103	22	namely	namely	ADV
ijtc-44	103	23	:	:	PUNCT
ijtc-44	103	24	1	1	X
ijtc-44	103	25	)	)	PUNCT
ijtc-44	103	26	taxpayer	taxpayer	NOUN
ijtc-44	103	27	understanding	understand	VERB
ijtc-44	103	28	the	the	DET
ijtc-44	103	29	understanding	understanding	NOUN
ijtc-44	103	30	of	of	ADP
ijtc-44	103	31	the	the	DET
ijtc-44	103	32	meaning	meaning	NOUN
ijtc-44	103	33	is	be	AUX
ijtc-44	103	34	to	to	PART
ijtc-44	103	35	understand	understand	VERB
ijtc-44	103	36	and	and	CCONJ
ijtc-44	103	37	understand	understand	VERB
ijtc-44	103	38	the	the	DET
ijtc-44	103	39	general	general	ADJ
ijtc-44	103	40	provisions	provision	NOUN
ijtc-44	103	41	and	and	CCONJ
ijtc-44	103	42	procedures	procedure	NOUN
ijtc-44	103	43	of	of	ADP
ijtc-44	103	44	taxation	taxation	NOUN
ijtc-44	103	45	on	on	ADP
ijtc-44	103	46	how	how	SCONJ
ijtc-44	103	47	to	to	PART
ijtc-44	103	48	pay	pay	VERB
ijtc-44	103	49	taxes	taxis	NOUN
ijtc-44	103	50	,	,	PUNCT
ijtc-44	103	51	report	report	VERB
ijtc-44	103	52	the	the	DET
ijtc-44	103	53	spt	spt	PROPN
ijtc-44	103	54	(	(	PUNCT
ijtc-44	103	55	notification	notification	NOUN
ijtc-44	103	56	letter	letter	NOUN
ijtc-44	103	57	)	)	PUNCT
ijtc-44	103	58	,	,	PUNCT
ijtc-44	103	59	know	know	VERB
ijtc-44	103	60	where	where	SCONJ
ijtc-44	103	61	to	to	PART
ijtc-44	103	62	pay	pay	VERB
ijtc-44	103	63	taxes	taxis	NOUN
ijtc-44	103	64	,	,	PUNCT
ijtc-44	103	65	know	know	VERB
ijtc-44	103	66	when	when	SCONJ
ijtc-44	103	67	the	the	DET
ijtc-44	103	68	payment	payment	NOUN
ijtc-44	103	69	deadline	deadline	NOUN
ijtc-44	103	70	reporting	reporting	NOUN
ijtc-44	103	71	and	and	CCONJ
ijtc-44	103	72	to	to	PART
ijtc-44	103	73	find	find	VERB
ijtc-44	103	74	out	out	ADP
ijtc-44	103	75	what	what	PRON
ijtc-44	103	76	sanctions	sanction	NOUN
ijtc-44	103	77	will	will	AUX
ijtc-44	103	78	be	be	AUX
ijtc-44	103	79	earned	earn	VERB
ijtc-44	103	80	if	if	SCONJ
ijtc-44	103	81	they	they	PRON
ijtc-44	103	82	do	do	AUX
ijtc-44	103	83	not	not	PART
ijtc-44	103	84	pay	pay	VERB
ijtc-44	103	85	taxes	taxis	NOUN
ijtc-44	103	86	.	.	PUNCT
ijtc-44	104	1	2	2	X
ijtc-44	104	2	)	)	PUNCT
ijtc-44	104	3	knowledge	knowledge	NOUN
ijtc-44	104	4	base	base	NOUN
ijtc-44	104	5	taxation	taxation	NOUN
ijtc-44	104	6	the	the	DET
ijtc-44	104	7	knowledge	knowledge	NOUN
ijtc-44	104	8	of	of	ADP
ijtc-44	104	9	the	the	DET
ijtc-44	104	10	taxation	taxation	NOUN
ijtc-44	104	11	of	of	ADP
ijtc-44	104	12	communities	community	NOUN
ijtc-44	104	13	through	through	ADP
ijtc-44	104	14	formal	formal	ADJ
ijtc-44	104	15	and	and	CCONJ
ijtc-44	104	16	non	non	ADJ
ijtc-44	104	17	-	-	ADJ
ijtc-44	104	18	formal	formal	ADJ
ijtc-44	104	19	education	education	NOUN
ijtc-44	104	20	will	will	AUX
ijtc-44	104	21	positively	positively	ADV
ijtc-44	104	22	impact	impact	VERB
ijtc-44	104	23	the	the	DET
ijtc-44	104	24	taxpayer	taxpayer	NOUN
ijtc-44	104	25	awareness	awareness	NOUN
ijtc-44	104	26	to	to	PART
ijtc-44	104	27	pay	pay	VERB
ijtc-44	104	28	taxes	taxis	NOUN
ijtc-44	104	29	.	.	PUNCT
ijtc-44	105	1	taxation	taxation	NOUN
ijtc-44	105	2	knowledge	knowledge	NOUN
ijtc-44	105	3	in	in	ADP
ijtc-44	105	4	the	the	DET
ijtc-44	105	5	new	new	ADJ
ijtc-44	105	6	taxation	taxation	NOUN
ijtc-44	105	7	system	system	NOUN
ijtc-44	105	8	,	,	PUNCT
ijtc-44	105	9	taxpayers	taxpayer	NOUN
ijtc-44	105	10	are	be	AUX
ijtc-44	105	11	entrusted	entrust	VERB
ijtc-44	105	12	to	to	PART
ijtc-44	105	13	calculate	calculate	VERB
ijtc-44	105	14	,	,	PUNCT
ijtc-44	105	15	pay	pay	VERB
ijtc-44	105	16	and	and	CCONJ
ijtc-44	105	17	report	report	VERB
ijtc-44	105	18	their	their	PRON
ijtc-44	105	19	own	own	ADJ
ijtc-44	105	20	tax	tax	NOUN
ijtc-44	105	21	.	.	PUNCT
ijtc-44	106	1	3	3	X
ijtc-44	106	2	)	)	PUNCT
ijtc-44	106	3	taxpayer	taxpayer	NOUN
ijtc-44	106	4	awareness	awareness	NOUN
ijtc-44	106	5	awareness	awareness	NOUN
ijtc-44	106	6	is	be	AUX
ijtc-44	106	7	the	the	DET
ijtc-44	106	8	state	state	NOUN
ijtc-44	106	9	of	of	ADP
ijtc-44	106	10	knowing	know	VERB
ijtc-44	106	11	or	or	CCONJ
ijtc-44	106	12	understanding	understanding	NOUN
ijtc-44	106	13	,	,	PUNCT
ijtc-44	106	14	while	while	SCONJ
ijtc-44	106	15	taxation	taxation	NOUN
ijtc-44	106	16	is	be	AUX
ijtc-44	106	17	the	the	DET
ijtc-44	106	18	subject	subject	NOUN
ijtc-44	106	19	of	of	ADP
ijtc-44	106	20	tax	tax	NOUN
ijtc-44	106	21	.	.	PUNCT
ijtc-44	107	1	so	so	SCONJ
ijtc-44	107	2	that	that	SCONJ
ijtc-44	107	3	taxation	taxation	NOUN
ijtc-44	107	4	awareness	awareness	NOUN
ijtc-44	107	5	is	be	AUX
ijtc-44	107	6	a	a	DET
ijtc-44	107	7	condition	condition	NOUN
ijtc-44	107	8	of	of	ADP
ijtc-44	107	9	knowing	know	VERB
ijtc-44	107	10	or	or	CCONJ
ijtc-44	107	11	understanding	understand	VERB
ijtc-44	107	12	tax	tax	NOUN
ijtc-44	107	13	matters	matter	NOUN
ijtc-44	107	14	.	.	PUNCT
ijtc-44	108	1	the	the	DET
ijtc-44	108	2	government	government	NOUN
ijtc-44	108	3	's	's	PART
ijtc-44	108	4	positive	positive	ADJ
ijtc-44	108	5	assessment	assessment	NOUN
ijtc-44	108	6	of	of	ADP
ijtc-44	108	7	the	the	DET
ijtc-44	108	8	taxpayer	taxpayer	NOUN
ijtc-44	108	9	's	's	PART
ijtc-44	108	10	implementation	implementation	NOUN
ijtc-44	108	11	of	of	ADP
ijtc-44	108	12	the	the	DET
ijtc-44	108	13	state	state	NOUN
ijtc-44	108	14	's	's	PART
ijtc-44	108	15	function	function	NOUN
ijtc-44	108	16	will	will	AUX
ijtc-44	108	17	move	move	VERB
ijtc-44	108	18	the	the	DET
ijtc-44	108	19	community	community	NOUN
ijtc-44	108	20	to	to	PART
ijtc-44	108	21	comply	comply	VERB
ijtc-44	108	22	with	with	ADP
ijtc-44	108	23	its	its	PRON
ijtc-44	108	24	obligations	obligation	NOUN
ijtc-44	108	25	to	to	PART
ijtc-44	108	26	pay	pay	VERB
ijtc-44	108	27	taxes	taxis	NOUN
ijtc-44	108	28	.	.	PUNCT
ijtc-44	109	1	4	4	X
ijtc-44	109	2	)	)	PUNCT
ijtc-44	109	3	level	level	NOUN
ijtc-44	109	4	of	of	ADP
ijtc-44	109	5	education	education	NOUN
ijtc-44	109	6	the	the	DET
ijtc-44	109	7	higher	high	ADJ
ijtc-44	109	8	level	level	NOUN
ijtc-44	109	9	of	of	ADP
ijtc-44	109	10	education	education	NOUN
ijtc-44	109	11	will	will	AUX
ijtc-44	109	12	cause	cause	VERB
ijtc-44	109	13	the	the	DET
ijtc-44	109	14	public	public	NOUN
ijtc-44	109	15	to	to	PART
ijtc-44	109	16	understand	understand	VERB
ijtc-44	109	17	the	the	DET
ijtc-44	109	18	provisions	provision	NOUN
ijtc-44	109	19	and	and	CCONJ
ijtc-44	109	20	regulations	regulation	NOUN
ijtc-44	109	21	in	in	ADP
ijtc-44	109	22	the	the	DET
ijtc-44	109	23	field	field	NOUN
ijtc-44	109	24	of	of	ADP
ijtc-44	109	25	taxation	taxation	NOUN
ijtc-44	109	26	prevailing	prevail	VERB
ijtc-44	109	27	.	.	PUNCT
ijtc-44	110	1	the	the	DET
ijtc-44	110	2	low	low	ADJ
ijtc-44	110	3	level	level	NOUN
ijtc-44	110	4	of	of	ADP
ijtc-44	110	5	education	education	NOUN
ijtc-44	110	6	will	will	AUX
ijtc-44	110	7	be	be	AUX
ijtc-44	110	8	a	a	DET
ijtc-44	110	9	chance	chance	NOUN
ijtc-44	110	10	to	to	PART
ijtc-44	110	11	take	take	VERB
ijtc-44	110	12	lazy	lazy	ADJ
ijtc-44	110	13	taxes	taxis	NOUN
ijtc-44	110	14	to	to	PART
ijtc-44	110	15	carry	carry	VERB
ijtc-44	110	16	out	out	ADP
ijtc-44	110	17	tax	tax	NOUN
ijtc-44	110	18	obligations	obligation	NOUN
ijtc-44	110	19	because	because	SCONJ
ijtc-44	110	20	of	of	ADP
ijtc-44	110	21	their	their	PRON
ijtc-44	110	22	lack	lack	NOUN
ijtc-44	110	23	of	of	ADP
ijtc-44	110	24	understanding	understanding	NOUN
ijtc-44	110	25	of	of	ADP
ijtc-44	110	26	the	the	DET
ijtc-44	110	27	taxation	taxation	NOUN
ijtc-44	110	28	system	system	NOUN
ijtc-44	110	29	that	that	PRON
ijtc-44	110	30	has	have	AUX
ijtc-44	110	31	been	be	AUX
ijtc-44	110	32	implemented	implement	VERB
ijtc-44	110	33	.	.	PUNCT
ijtc-44	111	1	the	the	PRON
ijtc-44	111	2	higher	high	ADJ
ijtc-44	111	3	the	the	DET
ijtc-44	111	4	level	level	NOUN
ijtc-44	111	5	of	of	ADP
ijtc-44	111	6	education	education	NOUN
ijtc-44	111	7	of	of	ADP
ijtc-44	111	8	a	a	DET
ijtc-44	111	9	person	person	NOUN
ijtc-44	111	10	will	will	AUX
ijtc-44	111	11	make	make	VERB
ijtc-44	111	12	the	the	DET
ijtc-44	111	13	person	person	NOUN
ijtc-44	111	14	easier	easy	ADJ
ijtc-44	111	15	to	to	PART
ijtc-44	111	16	understand	understand	VERB
ijtc-44	111	17	and	and	CCONJ
ijtc-44	111	18	understand	understand	VERB
ijtc-44	111	19	all	all	DET
ijtc-44	111	20	things	thing	NOUN
ijtc-44	111	21	,	,	PUNCT
ijtc-44	111	22	in	in	ADP
ijtc-44	111	23	terms	term	NOUN
ijtc-44	111	24	of	of	ADP
ijtc-44	111	25	taxation	taxation	NOUN
ijtc-44	111	26	one	one	PRON
ijtc-44	111	27	will	will	AUX
ijtc-44	111	28	be	be	AUX
ijtc-44	111	29	able	able	ADJ
ijtc-44	111	30	to	to	PART
ijtc-44	111	31	understand	understand	VERB
ijtc-44	111	32	the	the	DET
ijtc-44	111	33	ordinances	ordinance	NOUN
ijtc-44	111	34	of	of	ADP
ijtc-44	111	35	the	the	DET
ijtc-44	111	36	awareness	awareness	NOUN
ijtc-44	111	37	and	and	CCONJ
ijtc-44	111	38	compliance	compliance	NOUN
ijtc-44	111	39	analysis	analysis	NOUN
ijtc-44	111	40	taxpayer	taxpayer	NOUN
ijtc-44	111	41	identification	identification	NOUN
ijtc-44	111	42	number	number	NOUN
ijtc-44	111	43	(	(	PUNCT
ijtc-44	111	44	study	study	NOUN
ijtc-44	111	45	at	at	ADP
ijtc-44	111	46	high	high	ADJ
ijtc-44	111	47	school	school	NOUN
ijtc-44	111	48	logistics	logistic	NOUN
ijtc-44	111	49	management	management	PROPN
ijtc-44	111	50	indonesia	indonesia	PROPN
ijtc-44	112	1	)	)	PUNCT
ijtc-44	112	2	suherman	suherman	PROPN
ijtc-44	112	3	47	47	NUM
ijtc-44	113	1	|	|	ADV
ijtc-44	113	2	ilomata	ilomata	PROPN
ijtc-44	113	3	international	international	ADJ
ijtc-44	113	4	journal	journal	NOUN
ijtc-44	113	5	of	of	ADP
ijtc-44	113	6	tax	tax	PROPN
ijtc-44	113	7	&	&	CCONJ
ijtc-44	113	8	accounting	accounting	PROPN
ijtc-44	113	9	vol	vol	NOUN
ijtc-44	113	10	.	.	PROPN
ijtc-44	114	1	1	1	NUM
ijtc-44	114	2	no	no	NOUN
ijtc-44	114	3	.	.	NOUN
ijtc-44	114	4	2	2	NUM
ijtc-44	114	5	march	march	PROPN
ijtc-44	114	6	2020	2020	NUM
ijtc-44	114	7	taxation	taxation	NOUN
ijtc-44	114	8	and	and	CCONJ
ijtc-44	114	9	law	law	NOUN
ijtc-44	114	10	provisions	provision	NOUN
ijtc-44	114	11	applicable	applicable	ADJ
ijtc-44	114	12	.	.	PUNCT
ijtc-44	115	1	while	while	SCONJ
ijtc-44	115	2	the	the	DET
ijtc-44	115	3	low	low	ADJ
ijtc-44	115	4	level	level	NOUN
ijtc-44	115	5	of	of	ADP
ijtc-44	115	6	education	education	NOUN
ijtc-44	115	7	one	one	PRON
ijtc-44	115	8	will	will	AUX
ijtc-44	115	9	most	most	ADV
ijtc-44	115	10	likely	likely	ADV
ijtc-44	115	11	complicate	complicate	VERB
ijtc-44	115	12	the	the	DET
ijtc-44	115	13	person	person	NOUN
ijtc-44	115	14	to	to	PART
ijtc-44	115	15	understand	understand	VERB
ijtc-44	115	16	something	something	PRON
ijtc-44	115	17	and	and	CCONJ
ijtc-44	115	18	allow	allow	VERB
ijtc-44	115	19	the	the	DET
ijtc-44	115	20	taxpayer	taxpayer	NOUN
ijtc-44	115	21	not	not	PART
ijtc-44	115	22	to	to	PART
ijtc-44	115	23	carry	carry	VERB
ijtc-44	115	24	out	out	ADP
ijtc-44	115	25	its	its	PRON
ijtc-44	115	26	obligations	obligation	NOUN
ijtc-44	115	27	as	as	ADP
ijtc-44	115	28	taxpayers	taxpayer	NOUN
ijtc-44	115	29	due	due	ADP
ijtc-44	115	30	to	to	ADP
ijtc-44	115	31	lack	lack	NOUN
ijtc-44	115	32	of	of	ADP
ijtc-44	115	33	understanding	understanding	NOUN
ijtc-44	115	34	of	of	ADP
ijtc-44	115	35	the	the	DET
ijtc-44	115	36	taxation	taxation	NOUN
ijtc-44	115	37	system	system	NOUN
ijtc-44	115	38	and	and	CCONJ
ijtc-44	115	39	lack	lack	NOUN
ijtc-44	115	40	of	of	ADP
ijtc-44	115	41	understanding	understand	VERB
ijtc-44	115	42	how	how	SCONJ
ijtc-44	115	43	to	to	PART
ijtc-44	115	44	pay	pay	VERB
ijtc-44	115	45	taxes	taxis	NOUN
ijtc-44	115	46	.	.	PUNCT
ijtc-44	116	1	5	5	NUM
ijtc-44	116	2	)	)	PUNCT
ijtc-44	116	3	service	service	NOUN
ijtc-44	116	4	quality	quality	NOUN
ijtc-44	116	5	quality	quality	NOUN
ijtc-44	116	6	service	service	NOUN
ijtc-44	116	7	is	be	AUX
ijtc-44	116	8	a	a	DET
ijtc-44	116	9	service	service	NOUN
ijtc-44	116	10	that	that	PRON
ijtc-44	116	11	can	can	AUX
ijtc-44	116	12	provide	provide	VERB
ijtc-44	116	13	satisfaction	satisfaction	NOUN
ijtc-44	116	14	to	to	ADP
ijtc-44	116	15	the	the	DET
ijtc-44	116	16	taxpayer	taxpayer	NOUN
ijtc-44	116	17	and	and	CCONJ
ijtc-44	116	18	remain	remain	VERB
ijtc-44	116	19	within	within	ADP
ijtc-44	116	20	the	the	DET
ijtc-44	116	21	limit	limit	NOUN
ijtc-44	116	22	meet	meet	VERB
ijtc-44	116	23	the	the	DET
ijtc-44	116	24	standard	standard	NOUN
ijtc-44	116	25	of	of	ADP
ijtc-44	116	26	service	service	NOUN
ijtc-44	116	27	that	that	PRON
ijtc-44	116	28	can	can	AUX
ijtc-44	116	29	be	be	AUX
ijtc-44	116	30	accountable	accountable	ADJ
ijtc-44	116	31	and	and	CCONJ
ijtc-44	116	32	must	must	AUX
ijtc-44	116	33	be	be	AUX
ijtc-44	116	34	done	do	VERB
ijtc-44	116	35	continuously	continuously	ADV
ijtc-44	116	36	.	.	PUNCT
ijtc-44	117	1	if	if	SCONJ
ijtc-44	117	2	the	the	DET
ijtc-44	117	3	service	service	NOUN
ijtc-44	117	4	is	be	AUX
ijtc-44	117	5	done	do	VERB
ijtc-44	117	6	by	by	ADP
ijtc-44	117	7	the	the	DET
ijtc-44	117	8	tax	tax	NOUN
ijtc-44	117	9	authorities	authority	NOUN
ijtc-44	117	10	both	both	PRON
ijtc-44	117	11	and	and	CCONJ
ijtc-44	117	12	give	give	VERB
ijtc-44	117	13	a	a	DET
ijtc-44	117	14	good	good	ADJ
ijtc-44	117	15	impression	impression	NOUN
ijtc-44	117	16	on	on	ADP
ijtc-44	117	17	taxpayers	taxpayer	NOUN
ijtc-44	117	18	there	there	PRON
ijtc-44	117	19	is	be	VERB
ijtc-44	117	20	a	a	DET
ijtc-44	117	21	possibility	possibility	NOUN
ijtc-44	117	22	that	that	SCONJ
ijtc-44	117	23	taxpayers	taxpayer	NOUN
ijtc-44	117	24	will	will	AUX
ijtc-44	117	25	be	be	AUX
ijtc-44	117	26	diligent	diligent	ADJ
ijtc-44	117	27	in	in	ADP
ijtc-44	117	28	reporting	report	VERB
ijtc-44	117	29	the	the	DET
ijtc-44	117	30	spt	spt	NOUN
ijtc-44	117	31	and	and	CCONJ
ijtc-44	117	32	pay	pay	VERB
ijtc-44	117	33	taxes	taxis	NOUN
ijtc-44	117	34	,	,	PUNCT
ijtc-44	117	35	and	and	CCONJ
ijtc-44	117	36	vice	vice	ADV
ijtc-44	117	37	versa	versa	ADV
ijtc-44	117	38	,	,	PUNCT
ijtc-44	117	39	thus	thus	ADV
ijtc-44	117	40	the	the	DET
ijtc-44	117	41	quality	quality	NOUN
ijtc-44	117	42	of	of	ADP
ijtc-44	117	43	tax	tax	NOUN
ijtc-44	117	44	service	service	NOUN
ijtc-44	117	45	is	be	AUX
ijtc-44	117	46	predicted	predict	VERB
ijtc-44	117	47	to	to	PART
ijtc-44	117	48	be	be	AUX
ijtc-44	117	49	one	one	NUM
ijtc-44	117	50	of	of	ADP
ijtc-44	117	51	the	the	DET
ijtc-44	117	52	factors	factor	NOUN
ijtc-44	117	53	that	that	PRON
ijtc-44	117	54	affect	affect	VERB
ijtc-44	117	55	taxpayer	taxpayer	NOUN
ijtc-44	117	56	compliance	compliance	NOUN
ijtc-44	117	57	.	.	PUNCT
ijtc-44	118	1	6	6	NUM
ijtc-44	118	2	)	)	PUNCT
ijtc-44	118	3	taxation	taxation	NOUN
ijtc-44	118	4	administration	administration	NOUN
ijtc-44	118	5	tax	tax	NOUN
ijtc-44	118	6	administration	administration	NOUN
ijtc-44	118	7	can	can	AUX
ijtc-44	118	8	be	be	AUX
ijtc-44	118	9	seen	see	VERB
ijtc-44	118	10	as	as	ADP
ijtc-44	118	11	a	a	DET
ijtc-44	118	12	function	function	NOUN
ijtc-44	118	13	,	,	PUNCT
ijtc-44	118	14	system	system	NOUN
ijtc-44	118	15	,	,	PUNCT
ijtc-44	118	16	or	or	CCONJ
ijtc-44	118	17	institution	institution	NOUN
ijtc-44	118	18	.	.	PUNCT
ijtc-44	119	1	as	as	ADP
ijtc-44	119	2	a	a	DET
ijtc-44	119	3	function	function	NOUN
ijtc-44	119	4	,	,	PUNCT
ijtc-44	119	5	tax	tax	NOUN
ijtc-44	119	6	administration	administration	NOUN
ijtc-44	119	7	includes	include	VERB
ijtc-44	119	8	planning	planning	NOUN
ijtc-44	119	9	,	,	PUNCT
ijtc-44	119	10	organizing	organizing	NOUN
ijtc-44	119	11	,	,	PUNCT
ijtc-44	119	12	mobilization	mobilization	NOUN
ijtc-44	119	13	,	,	PUNCT
ijtc-44	119	14	and	and	CCONJ
ijtc-44	119	15	supervision	supervision	NOUN
ijtc-44	119	16	functions	function	NOUN
ijtc-44	119	17	.	.	PUNCT
ijtc-44	120	1	tax	tax	NOUN
ijtc-44	120	2	administration	administration	NOUN
ijtc-44	120	3	as	as	ADP
ijtc-44	120	4	a	a	DET
ijtc-44	120	5	system	system	NOUN
ijtc-44	120	6	is	be	AUX
ijtc-44	120	7	a	a	DET
ijtc-44	120	8	set	set	NOUN
ijtc-44	120	9	of	of	ADP
ijtc-44	120	10	interconnected	interconnected	ADJ
ijtc-44	120	11	elements	element	NOUN
ijtc-44	120	12	that	that	PRON
ijtc-44	120	13	work	work	VERB
ijtc-44	120	14	together	together	ADV
ijtc-44	120	15	to	to	PART
ijtc-44	120	16	accomplish	accomplish	VERB
ijtc-44	120	17	a	a	DET
ijtc-44	120	18	goal	goal	NOUN
ijtc-44	120	19	or	or	CCONJ
ijtc-44	120	20	complete	complete	VERB
ijtc-44	120	21	a	a	DET
ijtc-44	120	22	particular	particular	ADJ
ijtc-44	120	23	task	task	NOUN
ijtc-44	120	24	.	.	PUNCT
ijtc-44	121	1	as	as	SCONJ
ijtc-44	121	2	a	a	DET
ijtc-44	121	3	tax	tax	NOUN
ijtc-44	121	4	administration	administration	NOUN
ijtc-44	121	5	agency	agency	NOUN
ijtc-44	121	6	is	be	AUX
ijtc-44	121	7	one	one	NUM
ijtc-44	121	8	of	of	ADP
ijtc-44	121	9	the	the	DET
ijtc-44	121	10	directorate	directorate	NOUN
ijtc-44	121	11	of	of	ADP
ijtc-44	121	12	the	the	DET
ijtc-44	121	13	treasury	treasury	NOUN
ijtc-44	121	14	.	.	PUNCT
ijtc-44	122	1	7	7	X
ijtc-44	122	2	)	)	PUNCT
ijtc-44	122	3	reform	reform	NOUN
ijtc-44	122	4	,	,	PUNCT
ijtc-44	122	5	administration	administration	NOUN
ijtc-44	122	6	,	,	PUNCT
ijtc-44	122	7	taxation	taxation	NOUN
ijtc-44	122	8	,	,	PUNCT
ijtc-44	122	9	modernization	modernization	NOUN
ijtc-44	122	10	,	,	PUNCT
ijtc-44	122	11	system	system	NOUN
ijtc-44	122	12	of	of	ADP
ijtc-44	122	13	taxation	taxation	NOUN
ijtc-44	122	14	administration	administration	NOUN
ijtc-44	122	15	.	.	PUNCT
ijtc-44	123	1	taxation	taxation	NOUN
ijtc-44	123	2	administration	administration	NOUN
ijtc-44	123	3	reform	reform	NOUN
ijtc-44	123	4	aims	aim	VERB
ijtc-44	123	5	to	to	PART
ijtc-44	123	6	achieve	achieve	VERB
ijtc-44	123	7	effective	effective	ADJ
ijtc-44	123	8	and	and	CCONJ
ijtc-44	123	9	efficient	efficient	ADJ
ijtc-44	123	10	taxation	taxation	NOUN
ijtc-44	123	11	administration	administration	NOUN
ijtc-44	123	12	.	.	PUNCT
ijtc-44	124	1	renewal	renewal	NOUN
ijtc-44	124	2	of	of	ADP
ijtc-44	124	3	taxation	taxation	NOUN
ijtc-44	124	4	requires	require	VERB
ijtc-44	124	5	a	a	DET
ijtc-44	124	6	thorough	thorough	ADJ
ijtc-44	124	7	improvement	improvement	NOUN
ijtc-44	124	8	of	of	ADP
ijtc-44	124	9	taxation	taxation	NOUN
ijtc-44	124	10	administration	administration	NOUN
ijtc-44	124	11	,	,	PUNCT
ijtc-44	124	12	both	both	DET
ijtc-44	124	13	concerning	concern	VERB
ijtc-44	124	14	procedures	procedure	NOUN
ijtc-44	124	15	and	and	CCONJ
ijtc-44	124	16	adequate	adequate	ADJ
ijtc-44	124	17	work	work	NOUN
ijtc-44	124	18	and	and	CCONJ
ijtc-44	124	19	equipment	equipment	NOUN
ijtc-44	124	20	.	.	PUNCT
ijtc-44	125	1	the	the	DET
ijtc-44	125	2	taxation	taxation	NOUN
ijtc-44	125	3	administration	administration	NOUN
ijtc-44	125	4	should	should	AUX
ijtc-44	125	5	function	function	VERB
ijtc-44	125	6	efficiently	efficiently	ADV
ijtc-44	125	7	and	and	CCONJ
ijtc-44	125	8	effectively	effectively	ADV
ijtc-44	125	9	,	,	PUNCT
ijtc-44	125	10	promptly	promptly	ADV
ijtc-44	125	11	responsiveness	responsiveness	ADJ
ijtc-44	125	12	to	to	ADP
ijtc-44	125	13	developments	development	NOUN
ijtc-44	125	14	in	in	ADP
ijtc-44	125	15	society	society	NOUN
ijtc-44	125	16	.	.	PUNCT
ijtc-44	126	1	government	government	NOUN
ijtc-44	126	2	policy	policy	NOUN
ijtc-44	126	3	on	on	ADP
ijtc-44	126	4	taxation	taxation	NOUN
ijtc-44	126	5	is	be	AUX
ijtc-44	126	6	often	often	ADV
ijtc-44	126	7	changed	change	VERB
ijtc-44	126	8	,	,	PUNCT
ijtc-44	126	9	but	but	CCONJ
ijtc-44	126	10	the	the	DET
ijtc-44	126	11	change	change	NOUN
ijtc-44	126	12	in	in	ADP
ijtc-44	126	13	taxation	taxation	NOUN
ijtc-44	126	14	policy	policy	NOUN
ijtc-44	126	15	by	by	ADP
ijtc-44	126	16	the	the	DET
ijtc-44	126	17	government	government	NOUN
ijtc-44	126	18	will	will	AUX
ijtc-44	126	19	not	not	PART
ijtc-44	126	20	run	run	VERB
ijtc-44	126	21	properly	properly	ADV
ijtc-44	126	22	if	if	SCONJ
ijtc-44	126	23	the	the	DET
ijtc-44	126	24	administrative	administrative	ADJ
ijtc-44	126	25	administration	administration	NOUN
ijtc-44	126	26	system	system	NOUN
ijtc-44	126	27	is	be	AUX
ijtc-44	126	28	also	also	ADV
ijtc-44	126	29	not	not	PART
ijtc-44	126	30	good	good	ADJ
ijtc-44	126	31	.	.	PUNCT
ijtc-44	127	1	8)	8)	NUM
ijtc-44	127	2	modernization	modernization	NOUN
ijtc-44	127	3	of	of	ADP
ijtc-44	127	4	taxation	taxation	NOUN
ijtc-44	127	5	administration	administration	NOUN
ijtc-44	127	6	system	system	NOUN
ijtc-44	127	7	taxation	taxation	NOUN
ijtc-44	127	8	modernization	modernization	NOUN
ijtc-44	127	9	is	be	AUX
ijtc-44	127	10	part	part	NOUN
ijtc-44	127	11	of	of	ADP
ijtc-44	127	12	taxation	taxation	NOUN
ijtc-44	127	13	reform	reform	NOUN
ijtc-44	127	14	.	.	PUNCT
ijtc-44	128	1	there	there	PRON
ijtc-44	128	2	is	be	VERB
ijtc-44	128	3	a	a	DET
ijtc-44	128	4	distinctive	distinctive	ADJ
ijtc-44	128	5	nuance	nuance	NOUN
ijtc-44	128	6	that	that	PRON
ijtc-44	128	7	makes	make	VERB
ijtc-44	128	8	it	it	PRON
ijtc-44	128	9	more	more	ADV
ijtc-44	128	10	technical	technical	ADJ
ijtc-44	128	11	,	,	PUNCT
ijtc-44	128	12	focused	focused	ADJ
ijtc-44	128	13	,	,	PUNCT
ijtc-44	128	14	and	and	CCONJ
ijtc-44	128	15	dynamic	dynamic	ADJ
ijtc-44	128	16	in	in	ADP
ijtc-44	128	17	line	line	NOUN
ijtc-44	128	18	with	with	ADP
ijtc-44	128	19	the	the	DET
ijtc-44	128	20	taxation	taxation	NOUN
ijtc-44	128	21	reform	reform	NOUN
ijtc-44	128	22	itself	itself	PRON
ijtc-44	128	23	.	.	PUNCT
ijtc-44	129	1	9	9	X
ijtc-44	129	2	)	)	PUNCT
ijtc-44	129	3	application	application	NOUN
ijtc-44	129	4	of	of	ADP
ijtc-44	129	5	e	e	NOUN
ijtc-44	129	6	-	-	NOUN
ijtc-44	129	7	filing	file	VERB
ijtc-44	129	8	e	e	NOUN
ijtc-44	129	9	-	-	NOUN
ijtc-44	129	10	filing	filing	NOUN
ijtc-44	129	11	is	be	AUX
ijtc-44	129	12	the	the	DET
ijtc-44	129	13	delivery	delivery	NOUN
ijtc-44	129	14	of	of	ADP
ijtc-44	129	15	annual	annual	ADJ
ijtc-44	129	16	spt	spt	NOUN
ijtc-44	129	17	through	through	ADP
ijtc-44	129	18	the	the	DET
ijtc-44	129	19	internet	internet	NOUN
ijtc-44	129	20	,	,	PUNCT
ijtc-44	129	21	having	have	VERB
ijtc-44	129	22	previously	previously	ADV
ijtc-44	129	23	taxpayers	taxpayer	NOUN
ijtc-44	129	24	get	get	VERB
ijtc-44	129	25	an	an	DET
ijtc-44	129	26	e	e	NOUN
ijtc-44	129	27	-	-	NOUN
ijtc-44	129	28	fin	fin	ADJ
ijtc-44	129	29	number	number	NOUN
ijtc-44	129	30	.	.	PUNCT
ijtc-44	130	1	the	the	DET
ijtc-44	130	2	e	e	NOUN
ijtc-44	130	3	-	-	NOUN
ijtc-44	130	4	fin	fin	ADJ
ijtc-44	130	5	number	number	NOUN
ijtc-44	130	6	itself	itself	PRON
ijtc-44	130	7	can	can	AUX
ijtc-44	130	8	be	be	AUX
ijtc-44	130	9	obtained	obtain	VERB
ijtc-44	130	10	by	by	ADP
ijtc-44	130	11	submitting	submit	VERB
ijtc-44	130	12	an	an	DET
ijtc-44	130	13	application	application	NOUN
ijtc-44	130	14	to	to	ADP
ijtc-44	130	15	the	the	DET
ijtc-44	130	16	nearest	near	ADJ
ijtc-44	130	17	tax	tax	NOUN
ijtc-44	130	18	service	service	NOUN
ijtc-44	130	19	office	office	NOUN
ijtc-44	130	20	or	or	CCONJ
ijtc-44	130	21	directly	directly	ADV
ijtc-44	130	22	through	through	ADP
ijtc-44	130	23	the	the	DET
ijtc-44	130	24	website	website	NOUN
ijtc-44	130	25	.	.	PUNCT
ijtc-44	131	1	the	the	DET
ijtc-44	131	2	reason	reason	NOUN
ijtc-44	131	3	behind	behind	ADP
ijtc-44	131	4	the	the	DET
ijtc-44	131	5	holding	holding	NOUN
ijtc-44	131	6	of	of	ADP
ijtc-44	131	7	e	e	NOUN
ijtc-44	131	8	-	-	NOUN
ijtc-44	131	9	filing	filing	NOUN
ijtc-44	131	10	is	be	AUX
ijtc-44	131	11	because	because	SCONJ
ijtc-44	131	12	there	there	PRON
ijtc-44	131	13	are	be	VERB
ijtc-44	131	14	still	still	ADV
ijtc-44	131	15	low	low	ADJ
ijtc-44	131	16	levels	level	NOUN
ijtc-44	131	17	of	of	ADP
ijtc-44	131	18	taxpayer	taxpayer	NOUN
ijtc-44	131	19	compliance	compliance	NOUN
ijtc-44	131	20	compared	compare	VERB
ijtc-44	131	21	to	to	ADP
ijtc-44	131	22	the	the	DET
ijtc-44	131	23	number	number	NOUN
ijtc-44	131	24	of	of	ADP
ijtc-44	131	25	taxpayers	taxpayer	NOUN
ijtc-44	131	26	registered	register	VERB
ijtc-44	131	27	10	10	NUM
ijtc-44	131	28	)	)	PUNCT
ijtc-44	131	29	supervising	supervise	VERB
ijtc-44	131	30	account	account	NOUN
ijtc-44	131	31	representative	representative	NOUN
ijtc-44	131	32	(	(	PUNCT
ijtc-44	131	33	ar	ar	NOUN
ijtc-44	131	34	)	)	PUNCT
ijtc-44	131	35	with	with	ADP
ijtc-44	131	36	the	the	DET
ijtc-44	131	37	account	account	NOUN
ijtc-44	131	38	representative	representative	NOUN
ijtc-44	131	39	(	(	PUNCT
ijtc-44	131	40	ar	ar	NOUN
ijtc-44	131	41	)	)	PUNCT
ijtc-44	131	42	carrying	carry	VERB
ijtc-44	131	43	out	out	ADP
ijtc-44	131	44	supervision	supervision	NOUN
ijtc-44	131	45	duties	duty	NOUN
ijtc-44	131	46	on	on	ADP
ijtc-44	131	47	the	the	DET
ijtc-44	131	48	implementation	implementation	NOUN
ijtc-44	131	49	of	of	ADP
ijtc-44	131	50	obligations	obligation	NOUN
ijtc-44	131	51	by	by	ADP
ijtc-44	131	52	taxpayers	taxpayer	NOUN
ijtc-44	131	53	and	and	CCONJ
ijtc-44	131	54	serving	serve	VERB
ijtc-44	131	55	the	the	DET
ijtc-44	131	56	completion	completion	NOUN
ijtc-44	131	57	of	of	ADP
ijtc-44	131	58	the	the	DET
ijtc-44	131	59	taxpayer	taxpayer	NOUN
ijtc-44	131	60	,	,	PUNCT
ijtc-44	131	61	also	also	ADV
ijtc-44	131	62	for	for	ADP
ijtc-44	131	63	consultation	consultation	NOUN
ijtc-44	131	64	if	if	SCONJ
ijtc-44	131	65	taxpayer	taxpayer	NOUN
ijtc-44	131	66	requires	require	VERB
ijtc-44	131	67	information	information	NOUN
ijtc-44	131	68	or	or	CCONJ
ijtc-44	131	69	other	other	ADJ
ijtc-44	131	70	related	related	ADJ
ijtc-44	131	71	implementation	implementation	NOUN
ijtc-44	131	72	of	of	ADP
ijtc-44	131	73	the	the	DET
ijtc-44	131	74	rights	right	NOUN
ijtc-44	131	75	and	and	CCONJ
ijtc-44	131	76	obligations	obligation	NOUN
ijtc-44	131	77	of	of	ADP
ijtc-44	131	78	its	its	PRON
ijtc-44	131	79	tax	tax	NOUN
ijtc-44	131	80	.	.	PUNCT
ijtc-44	132	1	so	so	ADV
ijtc-44	132	2	that	that	SCONJ
ijtc-44	132	3	account	account	NOUN
ijtc-44	132	4	representative	representative	NOUN
ijtc-44	132	5	serves	serve	VERB
ijtc-44	132	6	as	as	ADP
ijtc-44	132	7	a	a	DET
ijtc-44	132	8	bridge	bridge	NOUN
ijtc-44	132	9	or	or	CCONJ
ijtc-44	132	10	mediator	mediator	NOUN
ijtc-44	132	11	between	between	ADP
ijtc-44	132	12	taxpayers	taxpayer	NOUN
ijtc-44	132	13	and	and	CCONJ
ijtc-44	132	14	tax	tax	NOUN
ijtc-44	132	15	services	service	NOUN
ijtc-44	132	16	office	office	NOUN
ijtc-44	132	17	11	11	NUM
ijtc-44	132	18	)	)	PUNCT
ijtc-44	132	19	compliance	compliance	NOUN
ijtc-44	132	20	costs	cost	VERB
ijtc-44	132	21	tax	tax	NOUN
ijtc-44	132	22	planning	planning	NOUN
ijtc-44	132	23	targets	target	NOUN
ijtc-44	132	24	not	not	PART
ijtc-44	132	25	only	only	ADV
ijtc-44	132	26	minimizing	minimize	VERB
ijtc-44	132	27	tax	tax	NOUN
ijtc-44	132	28	burden	burden	NOUN
ijtc-44	132	29	,	,	PUNCT
ijtc-44	132	30	but	but	CCONJ
ijtc-44	132	31	also	also	ADV
ijtc-44	132	32	suppressing	suppress	VERB
ijtc-44	132	33	taxation	taxation	NOUN
ijtc-44	132	34	costs	cost	NOUN
ijtc-44	132	35	in	in	ADP
ijtc-44	132	36	general	general	ADJ
ijtc-44	132	37	.	.	PUNCT
ijtc-44	133	1	therefore	therefore	ADV
ijtc-44	133	2	,	,	PUNCT
ijtc-44	133	3	we	we	PRON
ijtc-44	133	4	need	need	VERB
ijtc-44	133	5	to	to	PART
ijtc-44	133	6	understand	understand	VERB
ijtc-44	133	7	the	the	DET
ijtc-44	133	8	meaning	meaning	NOUN
ijtc-44	133	9	of	of	ADP
ijtc-44	133	10	taxation	taxation	NOUN
ijtc-44	133	11	costs	cost	NOUN
ijtc-44	133	12	.	.	PUNCT
ijtc-44	134	1	the	the	DET
ijtc-44	134	2	awareness	awareness	NOUN
ijtc-44	134	3	and	and	CCONJ
ijtc-44	134	4	compliance	compliance	NOUN
ijtc-44	134	5	analysis	analysis	NOUN
ijtc-44	134	6	taxpayer	taxpayer	NOUN
ijtc-44	134	7	identification	identification	NOUN
ijtc-44	134	8	number	number	NOUN
ijtc-44	134	9	(	(	PUNCT
ijtc-44	134	10	study	study	NOUN
ijtc-44	134	11	at	at	ADP
ijtc-44	134	12	high	high	ADJ
ijtc-44	134	13	school	school	NOUN
ijtc-44	134	14	logistics	logistic	NOUN
ijtc-44	134	15	management	management	PROPN
ijtc-44	134	16	indonesia	indonesia	PROPN
ijtc-44	134	17	)	)	PUNCT
ijtc-44	134	18	suherman	suherman	PROPN
ijtc-44	134	19	48	48	NUM
ijtc-44	134	20	|	|	ADV
ijtc-44	134	21	ilomata	ilomata	PROPN
ijtc-44	134	22	international	international	ADJ
ijtc-44	134	23	journal	journal	NOUN
ijtc-44	134	24	of	of	ADP
ijtc-44	134	25	tax	tax	PROPN
ijtc-44	134	26	&	&	CCONJ
ijtc-44	134	27	accounting	accounting	PROPN
ijtc-44	134	28	vol	vol	NOUN
ijtc-44	134	29	.	.	PROPN
ijtc-44	134	30	1	1	NUM
ijtc-44	134	31	no	no	NOUN
ijtc-44	134	32	.	.	NOUN
ijtc-44	134	33	2	2	NUM
ijtc-44	134	34	march	march	NOUN
ijtc-44	134	35	2020	2020	NUM
ijtc-44	134	36	amount	amount	NOUN
ijtc-44	134	37	of	of	ADP
ijtc-44	134	38	costs	cost	NOUN
ijtc-44	134	39	to	to	PART
ijtc-44	134	40	be	be	AUX
ijtc-44	134	41	incurred	incur	VERB
ijtc-44	134	42	by	by	ADP
ijtc-44	134	43	the	the	DET
ijtc-44	134	44	taxpayer	taxpayer	NOUN
ijtc-44	134	45	in	in	ADP
ijtc-44	134	46	fulfilling	fulfil	VERB
ijtc-44	134	47	the	the	DET
ijtc-44	134	48	tax	tax	NOUN
ijtc-44	134	49	obligations	obligation	NOUN
ijtc-44	134	50	in	in	ADP
ijtc-44	134	51	various	various	ADJ
ijtc-44	134	52	literature	literature	NOUN
ijtc-44	134	53	is	be	AUX
ijtc-44	134	54	called	call	VERB
ijtc-44	134	55	the	the	DET
ijtc-44	134	56	compliance	compliance	NOUN
ijtc-44	134	57	cost	cost	NOUN
ijtc-44	134	58	.	.	PUNCT
ijtc-44	135	1	12	12	NUM
ijtc-44	135	2	)	)	PUNCT
ijtc-44	135	3	socialization	socialization	NOUN
ijtc-44	135	4	of	of	ADP
ijtc-44	135	5	taxes	taxis	NOUN
ijtc-44	135	6	taxation	taxation	NOUN
ijtc-44	135	7	socialization	socialization	NOUN
ijtc-44	135	8	is	be	AUX
ijtc-44	135	9	an	an	DET
ijtc-44	135	10	effort	effort	NOUN
ijtc-44	135	11	undertaken	undertake	VERB
ijtc-44	135	12	by	by	ADP
ijtc-44	135	13	the	the	DET
ijtc-44	135	14	directorate	directorate	ADJ
ijtc-44	135	15	general	general	NOUN
ijtc-44	135	16	of	of	ADP
ijtc-44	135	17	taxation	taxation	NOUN
ijtc-44	135	18	to	to	PART
ijtc-44	135	19	provide	provide	VERB
ijtc-44	135	20	information	information	NOUN
ijtc-44	135	21	,	,	PUNCT
ijtc-44	135	22	understanding	understanding	NOUN
ijtc-44	135	23	,	,	PUNCT
ijtc-44	135	24	and	and	CCONJ
ijtc-44	135	25	coaching	coach	VERB
ijtc-44	135	26	to	to	ADP
ijtc-44	135	27	the	the	DET
ijtc-44	135	28	community	community	NOUN
ijtc-44	135	29	in	in	ADP
ijtc-44	135	30	particular	particular	ADJ
ijtc-44	135	31	taxpayers	taxpayer	NOUN
ijtc-44	135	32	on	on	ADP
ijtc-44	135	33	taxation	taxation	NOUN
ijtc-44	135	34	and	and	CCONJ
ijtc-44	135	35	taxation	taxation	NOUN
ijtc-44	135	36	laws	law	NOUN
ijtc-44	135	37	.	.	PUNCT
ijtc-44	136	1	counseling	counseling	NOUN
ijtc-44	136	2	is	be	AUX
ijtc-44	136	3	a	a	DET
ijtc-44	136	4	form	form	NOUN
ijtc-44	136	5	of	of	ADP
ijtc-44	136	6	socialization	socialization	NOUN
ijtc-44	136	7	conducted	conduct	VERB
ijtc-44	136	8	through	through	ADP
ijtc-44	136	9	various	various	ADJ
ijtc-44	136	10	media	medium	NOUN
ijtc-44	136	11	both	both	CCONJ
ijtc-44	136	12	electronic	electronic	ADJ
ijtc-44	136	13	and	and	CCONJ
ijtc-44	136	14	print	print	NOUN
ijtc-44	136	15	.	.	PUNCT
ijtc-44	137	1	sometimes	sometimes	ADV
ijtc-44	137	2	it	it	PRON
ijtc-44	137	3	is	be	AUX
ijtc-44	137	4	done	do	VERB
ijtc-44	137	5	directly	directly	ADV
ijtc-44	137	6	to	to	ADP
ijtc-44	137	7	areas	area	NOUN
ijtc-44	137	8	,	,	PUNCT
ijtc-44	137	9	areas	area	NOUN
ijtc-44	137	10	that	that	PRON
ijtc-44	137	11	are	be	AUX
ijtc-44	137	12	of	of	ADP
ijtc-44	137	13	great	great	ADJ
ijtc-44	137	14	tax	tax	NOUN
ijtc-44	137	15	potential	potential	NOUN
ijtc-44	137	16	and	and	CCONJ
ijtc-44	137	17	need	need	VERB
ijtc-44	137	18	a	a	DET
ijtc-44	137	19	lot	lot	NOUN
ijtc-44	137	20	of	of	ADP
ijtc-44	137	21	information	information	NOUN
ijtc-44	137	22	about	about	ADP
ijtc-44	137	23	taxation	taxation	NOUN
ijtc-44	137	24	.	.	PUNCT
ijtc-44	138	1	13	13	NUM
ijtc-44	138	2	)	)	PUNCT
ijtc-44	138	3	income	income	NOUN
ijtc-44	138	4	level	level	NOUN
ijtc-44	138	5	poor	poor	ADJ
ijtc-44	138	6	people	people	NOUN
ijtc-44	138	7	will	will	AUX
ijtc-44	138	8	find	find	VERB
ijtc-44	138	9	it	it	PRON
ijtc-44	138	10	difficult	difficult	ADJ
ijtc-44	138	11	to	to	PART
ijtc-44	138	12	pay	pay	VERB
ijtc-44	138	13	taxes	taxis	NOUN
ijtc-44	138	14	.	.	PUNCT
ijtc-44	139	1	most	most	ADJ
ijtc-44	139	2	of	of	ADP
ijtc-44	139	3	them	they	PRON
ijtc-44	139	4	will	will	AUX
ijtc-44	139	5	meet	meet	VERB
ijtc-44	139	6	the	the	DET
ijtc-44	139	7	needs	need	NOUN
ijtc-44	139	8	of	of	ADP
ijtc-44	139	9	life	life	NOUN
ijtc-44	139	10	first	first	ADV
ijtc-44	139	11	before	before	ADP
ijtc-44	139	12	paying	pay	VERB
ijtc-44	139	13	taxes	taxis	NOUN
ijtc-44	139	14	.	.	PUNCT
ijtc-44	140	1	thus	thus	ADV
ijtc-44	140	2	,	,	PUNCT
ijtc-44	140	3	the	the	DET
ijtc-44	140	4	income	income	NOUN
ijtc-44	140	5	level	level	NOUN
ijtc-44	140	6	of	of	ADP
ijtc-44	140	7	a	a	DET
ijtc-44	140	8	person	person	NOUN
ijtc-44	140	9	can	can	AUX
ijtc-44	140	10	affect	affect	VERB
ijtc-44	140	11	how	how	SCONJ
ijtc-44	140	12	the	the	DET
ijtc-44	140	13	person	person	NOUN
ijtc-44	140	14	has	have	VERB
ijtc-44	140	15	awareness	awareness	NOUN
ijtc-44	140	16	and	and	CCONJ
ijtc-44	140	17	compliance	compliance	NOUN
ijtc-44	140	18	with	with	ADP
ijtc-44	140	19	the	the	DET
ijtc-44	140	20	legal	legal	ADJ
ijtc-44	140	21	and	and	CCONJ
ijtc-44	140	22	obligation	obligation	NOUN
ijtc-44	140	23	provisions	provision	NOUN
ijtc-44	140	24	.	.	PUNCT
ijtc-44	141	1	according	accord	VERB
ijtc-44	141	2	to	to	ADP
ijtc-44	141	3	ningsih	ningsih	NOUN
ijtc-44	141	4	and	and	CCONJ
ijtc-44	141	5	rahayu	rahayu	PROPN
ijtc-44	141	6	(	(	PUNCT
ijtc-44	141	7	2016:3	2016:3	ADV
ijtc-44	141	8	-	-	PUNCT
ijtc-44	141	9	4	4	NUM
ijtc-44	141	10	)	)	PUNCT
ijtc-44	141	11	factors	factor	NOUN
ijtc-44	141	12	that	that	PRON
ijtc-44	141	13	influence	influence	VERB
ijtc-44	141	14	taxpayer	taxpayer	NOUN
ijtc-44	141	15	compliance	compliance	NOUN
ijtc-44	141	16	,	,	PUNCT
ijtc-44	141	17	among	among	ADP
ijtc-44	141	18	others	other	NOUN
ijtc-44	141	19	:	:	PUNCT
ijtc-44	141	20	a	a	X
ijtc-44	141	21	)	)	PUNCT
ijtc-44	141	22	the	the	DET
ijtc-44	141	23	taxpayer	taxpayer	NOUN
ijtc-44	141	24	's	's	PART
ijtc-44	141	25	benefit	benefit	NOUN
ijtc-44	141	26	npwp	npwp	NOUN
ijtc-44	141	27	is	be	AUX
ijtc-44	141	28	the	the	DET
ijtc-44	141	29	number	number	NOUN
ijtc-44	141	30	given	give	VERB
ijtc-44	141	31	to	to	ADP
ijtc-44	141	32	the	the	DET
ijtc-44	141	33	taxpayer	taxpayer	NOUN
ijtc-44	141	34	as	as	ADP
ijtc-44	141	35	a	a	DET
ijtc-44	141	36	means	means	NOUN
ijtc-44	141	37	in	in	ADP
ijtc-44	141	38	the	the	DET
ijtc-44	141	39	tax	tax	NOUN
ijtc-44	141	40	administration	administration	NOUN
ijtc-44	141	41	which	which	PRON
ijtc-44	141	42	is	be	AUX
ijtc-44	141	43	used	use	VERB
ijtc-44	141	44	as	as	ADP
ijtc-44	141	45	a	a	DET
ijtc-44	141	46	personal	personal	ADJ
ijtc-44	141	47	identification	identification	NOUN
ijtc-44	141	48	or	or	CCONJ
ijtc-44	141	49	identity	identity	NOUN
ijtc-44	141	50	taxpayer	taxpayer	NOUN
ijtc-44	141	51	in	in	ADP
ijtc-44	141	52	exercising	exercise	VERB
ijtc-44	141	53	the	the	DET
ijtc-44	141	54	rights	right	NOUN
ijtc-44	141	55	and	and	CCONJ
ijtc-44	141	56	obligations	obligation	NOUN
ijtc-44	141	57	of	of	ADP
ijtc-44	141	58	taxation	taxation	NOUN
ijtc-44	141	59	.	.	PUNCT
ijtc-44	142	1	benefits	benefit	NOUN
ijtc-44	142	2	of	of	ADP
ijtc-44	142	3	having	have	VERB
ijtc-44	142	4	a	a	DET
ijtc-44	142	5	npwp	npwp	NOUN
ijtc-44	142	6	:	:	PUNCT
ijtc-44	142	7	ease	ease	NOUN
ijtc-44	142	8	of	of	ADP
ijtc-44	142	9	administration	administration	NOUN
ijtc-44	142	10	management	management	NOUN
ijtc-44	142	11	,	,	PUNCT
ijtc-44	142	12	filing	file	VERB
ijtc-44	142	13	bank	bank	NOUN
ijtc-44	142	14	credit	credit	NOUN
ijtc-44	142	15	,	,	PUNCT
ijtc-44	142	16	bank	bank	NOUN
ijtc-44	142	17	account	account	NOUN
ijtc-44	142	18	creation	creation	NOUN
ijtc-44	142	19	in	in	ADP
ijtc-44	142	20	banks	bank	NOUN
ijtc-44	142	21	,	,	PUNCT
ijtc-44	142	22	submission	submission	NOUN
ijtc-44	142	23	of	of	ADP
ijtc-44	142	24	siup	siup	NOUN
ijtc-44	142	25	/	/	SYM
ijtc-44	142	26	tdp	tdp	NOUN
ijtc-44	142	27	,	,	PUNCT
ijtc-44	142	28	payment	payment	NOUN
ijtc-44	142	29	of	of	ADP
ijtc-44	142	30	final	final	ADJ
ijtc-44	142	31	tax	tax	NOUN
ijtc-44	142	32	(	(	PUNCT
ijtc-44	142	33	pph	pph	PROPN
ijtc-44	142	34	final	final	ADJ
ijtc-44	142	35	,	,	PUNCT
ijtc-44	142	36	vat	vat	NOUN
ijtc-44	142	37	and	and	CCONJ
ijtc-44	142	38	bphtb	bphtb	ADV
ijtc-44	142	39	,	,	PUNCT
ijtc-44	142	40	etc	etc	X
ijtc-44	142	41	.	.	X
ijtc-44	142	42	)	)	PUNCT
ijtc-44	142	43	,	,	PUNCT
ijtc-44	142	44	passport	passport	NOUN
ijtc-44	142	45	making	making	NOUN
ijtc-44	142	46	,	,	PUNCT
ijtc-44	142	47	the	the	DET
ijtc-44	142	48	auction	auction	NOUN
ijtc-44	142	49	in	in	ADP
ijtc-44	142	50	the	the	DET
ijtc-44	142	51	intansi	intansi	NOUN
ijtc-44	142	52	government	government	NOUN
ijtc-44	142	53	,	,	PUNCT
ijtc-44	142	54	bumn	bumn	NOUN
ijtc-44	142	55	and	and	CCONJ
ijtc-44	142	56	bumd	bumd	NOUN
ijtc-44	142	57	,	,	PUNCT
ijtc-44	142	58	ease	ease	NOUN
ijtc-44	142	59	of	of	ADP
ijtc-44	142	60	service	service	NOUN
ijtc-44	142	61	tax	tax	NOUN
ijtc-44	142	62	,	,	PUNCT
ijtc-44	142	63	tax	tax	NOUN
ijtc-44	142	64	collection	collection	NOUN
ijtc-44	142	65	,	,	PUNCT
ijtc-44	142	66	tax	tax	NOUN
ijtc-44	142	67	payment	payment	NOUN
ijtc-44	142	68	deduction	deduction	NOUN
ijtc-44	142	69	,	,	PUNCT
ijtc-44	142	70	deposit	deposit	NOUN
ijtc-44	142	71	and	and	CCONJ
ijtc-44	142	72	tax	tax	NOUN
ijtc-44	142	73	reporting	reporting	NOUN
ijtc-44	142	74	b	b	X
ijtc-44	142	75	)	)	PUNCT
ijtc-44	142	76	taxpayer	taxpayer	NOUN
ijtc-44	142	77	understanding	understanding	NOUN
ijtc-44	142	78	in	in	ADP
ijtc-44	142	79	taxation	taxation	NOUN
ijtc-44	142	80	understanding	understand	VERB
ijtc-44	142	81	taxpayer	taxpayer	NOUN
ijtc-44	142	82	is	be	AUX
ijtc-44	142	83	very	very	ADV
ijtc-44	142	84	important	important	ADJ
ijtc-44	142	85	,	,	PUNCT
ijtc-44	142	86	every	every	DET
ijtc-44	142	87	taxpayer	taxpayer	NOUN
ijtc-44	142	88	should	should	AUX
ijtc-44	142	89	have	have	VERB
ijtc-44	142	90	an	an	DET
ijtc-44	142	91	understanding	understanding	NOUN
ijtc-44	142	92	of	of	ADP
ijtc-44	142	93	taxation	taxation	NOUN
ijtc-44	142	94	in	in	ADP
ijtc-44	142	95	order	order	NOUN
ijtc-44	142	96	to	to	PART
ijtc-44	142	97	know	know	VERB
ijtc-44	142	98	how	how	SCONJ
ijtc-44	142	99	to	to	PART
ijtc-44	142	100	calculate	calculate	VERB
ijtc-44	142	101	the	the	DET
ijtc-44	142	102	tax	tax	NOUN
ijtc-44	142	103	that	that	PRON
ijtc-44	142	104	should	should	AUX
ijtc-44	142	105	be	be	AUX
ijtc-44	142	106	paid	pay	VERB
ijtc-44	142	107	or	or	CCONJ
ijtc-44	142	108	tax	tax	NOUN
ijtc-44	142	109	owed	owe	VERB
ijtc-44	142	110	,	,	PUNCT
ijtc-44	142	111	understand	understand	VERB
ijtc-44	142	112	what	what	PRON
ijtc-44	142	113	is	be	AUX
ijtc-44	142	114	npwp	npwp	NOUN
ijtc-44	142	115	,	,	PUNCT
ijtc-44	142	116	how	how	SCONJ
ijtc-44	142	117	to	to	PART
ijtc-44	142	118	report	report	VERB
ijtc-44	142	119	it	it	PRON
ijtc-44	142	120	,	,	PUNCT
ijtc-44	142	121	how	how	SCONJ
ijtc-44	142	122	to	to	PART
ijtc-44	142	123	deposit	deposit	VERB
ijtc-44	142	124	it	it	PRON
ijtc-44	142	125	or	or	CCONJ
ijtc-44	142	126	pay	pay	VERB
ijtc-44	142	127	tax	tax	NOUN
ijtc-44	142	128	that	that	PRON
ijtc-44	142	129	must	must	AUX
ijtc-44	142	130	be	be	AUX
ijtc-44	142	131	paid	pay	VERB
ijtc-44	142	132	and	and	CCONJ
ijtc-44	142	133	replenishment	replenishment	NOUN
ijtc-44	142	134	of	of	ADP
ijtc-44	142	135	the	the	DET
ijtc-44	142	136	notification	notification	NOUN
ijtc-44	142	137	letter	letter	NOUN
ijtc-44	142	138	.	.	PUNCT
ijtc-44	143	1	because	because	SCONJ
ijtc-44	143	2	the	the	DET
ijtc-44	143	3	tax	tax	NOUN
ijtc-44	143	4	system	system	NOUN
ijtc-44	143	5	in	in	ADP
ijtc-44	143	6	indonesia	indonesia	PROPN
ijtc-44	143	7	is	be	AUX
ijtc-44	143	8	a	a	DET
ijtc-44	143	9	self	self	NOUN
ijtc-44	143	10	assessment	assessment	NOUN
ijtc-44	143	11	system	system	NOUN
ijtc-44	143	12	,	,	PUNCT
ijtc-44	143	13	taxpayers	taxpayer	NOUN
ijtc-44	143	14	must	must	AUX
ijtc-44	143	15	have	have	VERB
ijtc-44	143	16	a	a	DET
ijtc-44	143	17	good	good	ADJ
ijtc-44	143	18	understanding	understanding	NOUN
ijtc-44	143	19	of	of	ADP
ijtc-44	143	20	the	the	DET
ijtc-44	143	21	prevailing	prevail	VERB
ijtc-44	143	22	taxation	taxation	NOUN
ijtc-44	143	23	regulations	regulation	NOUN
ijtc-44	143	24	in	in	ADP
ijtc-44	143	25	order	order	NOUN
ijtc-44	143	26	to	to	PART
ijtc-44	143	27	fulfill	fulfill	VERB
ijtc-44	143	28	the	the	DET
ijtc-44	143	29	tax	tax	NOUN
ijtc-44	143	30	obligations	obligation	NOUN
ijtc-44	143	31	.	.	PUNCT
ijtc-44	144	1	c	c	X
ijtc-44	144	2	)	)	PUNCT
ijtc-44	144	3	quality	quality	NOUN
ijtc-44	144	4	of	of	ADP
ijtc-44	144	5	service	service	NOUN
ijtc-44	144	6	quality	quality	NOUN
ijtc-44	144	7	of	of	ADP
ijtc-44	144	8	service	service	NOUN
ijtc-44	144	9	is	be	AUX
ijtc-44	144	10	a	a	DET
ijtc-44	144	11	form	form	NOUN
ijtc-44	144	12	of	of	ADP
ijtc-44	144	13	judgment	judgment	NOUN
ijtc-44	144	14	.	.	PUNCT
ijtc-44	145	1	taxpayer	taxpayer	NOUN
ijtc-44	145	2	satisfaction	satisfaction	NOUN
ijtc-44	145	3	in	in	ADP
ijtc-44	145	4	the	the	DET
ijtc-44	145	5	service	service	NOUN
ijtc-44	145	6	field	field	NOUN
ijtc-44	145	7	is	be	AUX
ijtc-44	145	8	an	an	DET
ijtc-44	145	9	important	important	ADJ
ijtc-44	145	10	and	and	CCONJ
ijtc-44	145	11	decisive	decisive	ADJ
ijtc-44	145	12	element	element	NOUN
ijtc-44	145	13	in	in	ADP
ijtc-44	145	14	the	the	DET
ijtc-44	145	15	taxpayer	taxpayer	NOUN
ijtc-44	145	16	compliance	compliance	NOUN
ijtc-44	145	17	to	to	PART
ijtc-44	145	18	pay	pay	VERB
ijtc-44	145	19	the	the	DET
ijtc-44	145	20	taxes	taxis	NOUN
ijtc-44	145	21	that	that	PRON
ijtc-44	145	22	must	must	AUX
ijtc-44	145	23	be	be	AUX
ijtc-44	145	24	paid	pay	VERB
ijtc-44	145	25	.	.	PUNCT
ijtc-44	146	1	one	one	NUM
ijtc-44	146	2	of	of	ADP
ijtc-44	146	3	the	the	DET
ijtc-44	146	4	purposes	purpose	NOUN
ijtc-44	146	5	of	of	ADP
ijtc-44	146	6	service	service	NOUN
ijtc-44	146	7	is	be	AUX
ijtc-44	146	8	to	to	PART
ijtc-44	146	9	increase	increase	VERB
ijtc-44	146	10	the	the	DET
ijtc-44	146	11	taxpayer	taxpayer	NOUN
ijtc-44	146	12	compliance	compliance	NOUN
ijtc-44	146	13	to	to	PART
ijtc-44	146	14	perform	perform	VERB
ijtc-44	146	15	its	its	PRON
ijtc-44	146	16	responsibilities	responsibility	NOUN
ijtc-44	146	17	in	in	ADP
ijtc-44	146	18	taxation	taxation	NOUN
ijtc-44	146	19	,	,	PUNCT
ijtc-44	146	20	the	the	DET
ijtc-44	146	21	tax	tax	NOUN
ijtc-44	146	22	authorities	authority	NOUN
ijtc-44	146	23	must	must	AUX
ijtc-44	146	24	always	always	ADV
ijtc-44	146	25	provide	provide	VERB
ijtc-44	146	26	good	good	ADJ
ijtc-44	146	27	and	and	CCONJ
ijtc-44	146	28	qualified	qualified	ADJ
ijtc-44	146	29	service	service	NOUN
ijtc-44	146	30	to	to	ADP
ijtc-44	146	31	the	the	DET
ijtc-44	146	32	taxpayer	taxpayer	NOUN
ijtc-44	146	33	in	in	ADP
ijtc-44	146	34	order	order	NOUN
ijtc-44	146	35	to	to	PART
ijtc-44	146	36	increase	increase	VERB
ijtc-44	146	37	the	the	DET
ijtc-44	146	38	satisfaction	satisfaction	NOUN
ijtc-44	146	39	and	and	CCONJ
ijtc-44	146	40	compliance	compliance	NOUN
ijtc-44	146	41	in	in	ADP
ijtc-44	146	42	conducting	conduct	VERB
ijtc-44	146	43	the	the	DET
ijtc-44	146	44	tax	tax	NOUN
ijtc-44	146	45	obligations	obligation	NOUN
ijtc-44	146	46	so	so	SCONJ
ijtc-44	146	47	that	that	SCONJ
ijtc-44	146	48	the	the	DET
ijtc-44	146	49	quality	quality	NOUN
ijtc-44	146	50	of	of	ADP
ijtc-44	146	51	service	service	NOUN
ijtc-44	146	52	can	can	AUX
ijtc-44	146	53	increase	increase	VERB
ijtc-44	146	54	the	the	DET
ijtc-44	146	55	taxpayer	taxpayer	NOUN
ijtc-44	146	56	's	's	PART
ijtc-44	146	57	compliance	compliance	NOUN
ijtc-44	146	58	in	in	ADP
ijtc-44	146	59	fulfilling	fulfil	VERB
ijtc-44	146	60	its	its	PRON
ijtc-44	146	61	obligations	obligation	NOUN
ijtc-44	146	62	.	.	PUNCT
ijtc-44	147	1	d	d	X
ijtc-44	147	2	)	)	PUNCT
ijtc-44	147	3	taxation	taxation	NOUN
ijtc-44	147	4	sanctions	sanction	NOUN
ijtc-44	147	5	sanctions	sanction	NOUN
ijtc-44	147	6	are	be	AUX
ijtc-44	147	7	a	a	DET
ijtc-44	147	8	real	real	ADJ
ijtc-44	147	9	guardrail	guardrail	NOUN
ijtc-44	147	10	for	for	ADP
ijtc-44	147	11	the	the	DET
ijtc-44	147	12	implementation	implementation	NOUN
ijtc-44	147	13	of	of	ADP
ijtc-44	147	14	a	a	DET
ijtc-44	147	15	regulation	regulation	NOUN
ijtc-44	147	16	that	that	PRON
ijtc-44	147	17	materts	matert	VERB
ijtc-44	147	18	rights	right	NOUN
ijtc-44	147	19	and	and	CCONJ
ijtc-44	147	20	obligations	obligation	NOUN
ijtc-44	147	21	.	.	PUNCT
ijtc-44	148	1	sanctions	sanction	NOUN
ijtc-44	148	2	constitute	constitute	VERB
ijtc-44	148	3	a	a	DET
ijtc-44	148	4	breach	breach	NOUN
ijtc-44	148	5	of	of	ADP
ijtc-44	148	6	the	the	DET
ijtc-44	148	7	right	right	NOUN
ijtc-44	148	8	of	of	ADP
ijtc-44	148	9	a	a	DET
ijtc-44	148	10	party	party	NOUN
ijtc-44	148	11	or	or	CCONJ
ijtc-44	148	12	unfulfilled	unfulfilled	ADJ
ijtc-44	148	13	obligations	obligation	NOUN
ijtc-44	148	14	that	that	PRON
ijtc-44	148	15	have	have	AUX
ijtc-44	148	16	been	be	AUX
ijtc-44	148	17	made	make	VERB
ijtc-44	148	18	under	under	ADP
ijtc-44	148	19	the	the	DET
ijtc-44	148	20	laws	law	NOUN
ijtc-44	148	21	and	and	CCONJ
ijtc-44	148	22	regulations	regulation	NOUN
ijtc-44	148	23	of	of	ADP
ijtc-44	148	24	the	the	DET
ijtc-44	148	25	derivatives	derivative	NOUN
ijtc-44	148	26	.	.	PUNCT
ijtc-44	149	1	d.	d.	PROPN
ijtc-44	149	2	taxpayer	taxpayer	PROPN
ijtc-44	149	3	compliance	compliance	PROPN
ijtc-44	149	4	indicator	indicator	NOUN
ijtc-44	149	5	awareness	awareness	NOUN
ijtc-44	149	6	and	and	CCONJ
ijtc-44	149	7	compliance	compliance	NOUN
ijtc-44	149	8	analysis	analysis	NOUN
ijtc-44	149	9	taxpayer	taxpayer	NOUN
ijtc-44	149	10	identification	identification	NOUN
ijtc-44	149	11	number	number	NOUN
ijtc-44	149	12	(	(	PUNCT
ijtc-44	149	13	study	study	NOUN
ijtc-44	149	14	at	at	ADP
ijtc-44	149	15	high	high	ADJ
ijtc-44	149	16	school	school	NOUN
ijtc-44	149	17	logistics	logistic	NOUN
ijtc-44	149	18	management	management	PROPN
ijtc-44	149	19	indonesia	indonesia	PROPN
ijtc-44	149	20	)	)	PUNCT
ijtc-44	149	21	suherman	suherman	PROPN
ijtc-44	149	22	49	49	NUM
ijtc-44	150	1	|	|	ADV
ijtc-44	150	2	ilomata	ilomata	PROPN
ijtc-44	150	3	international	international	ADJ
ijtc-44	150	4	journal	journal	NOUN
ijtc-44	150	5	of	of	ADP
ijtc-44	150	6	tax	tax	PROPN
ijtc-44	150	7	&	&	CCONJ
ijtc-44	150	8	accounting	accounting	PROPN
ijtc-44	150	9	vol	vol	NOUN
ijtc-44	150	10	.	.	PROPN
ijtc-44	151	1	1	1	NUM
ijtc-44	151	2	no	no	NOUN
ijtc-44	151	3	.	.	NOUN
ijtc-44	151	4	2	2	NUM
ijtc-44	151	5	march	march	NOUN
ijtc-44	151	6	2020	2020	NUM
ijtc-44	151	7	the	the	DET
ijtc-44	151	8	indicators	indicator	NOUN
ijtc-44	151	9	used	use	VERB
ijtc-44	151	10	to	to	PART
ijtc-44	151	11	measure	measure	VERB
ijtc-44	151	12	compliance	compliance	NOUN
ijtc-44	151	13	of	of	ADP
ijtc-44	151	14	taxpayers	taxpayer	NOUN
ijtc-44	151	15	according	accord	VERB
ijtc-44	151	16	to	to	ADP
ijtc-44	151	17	chaizi	chaizi	ADV
ijtc-44	151	18	nasucha	nasucha	PROPN
ijtc-44	151	19	(	(	PUNCT
ijtc-44	151	20	2004:9	2004:9	NUM
ijtc-44	151	21	)	)	PUNCT
ijtc-44	151	22	include	include	VERB
ijtc-44	151	23	:	:	PUNCT
ijtc-44	151	24	1	1	X
ijtc-44	151	25	)	)	PUNCT
ijtc-44	151	26	registration	registration	NOUN
ijtc-44	151	27	of	of	ADP
ijtc-44	151	28	taxpayer	taxpayer	NOUN
ijtc-44	151	29	identification	identification	NOUN
ijtc-44	151	30	number	number	NOUN
ijtc-44	151	31	(	(	PUNCT
ijtc-44	151	32	npwp	npwp	NOUN
ijtc-44	151	33	)	)	PUNCT
ijtc-44	151	34	means	mean	VERB
ijtc-44	151	35	that	that	SCONJ
ijtc-44	151	36	smes	sme	NOUN
ijtc-44	151	37	are	be	AUX
ijtc-44	151	38	registered	register	VERB
ijtc-44	151	39	as	as	ADP
ijtc-44	151	40	taxpayers	taxpayer	NOUN
ijtc-44	151	41	and	and	CCONJ
ijtc-44	151	42	have	have	VERB
ijtc-44	151	43	a	a	DET
ijtc-44	151	44	taxpayer	taxpayer	NOUN
ijtc-44	151	45	identification	identification	NOUN
ijtc-44	151	46	number	number	NOUN
ijtc-44	151	47	(	(	PUNCT
ijtc-44	151	48	npwp	npwp	NOUN
ijtc-44	151	49	)	)	PUNCT
ijtc-44	151	50	so	so	SCONJ
ijtc-44	151	51	as	as	SCONJ
ijtc-44	151	52	to	to	PART
ijtc-44	151	53	facilitate	facilitate	VERB
ijtc-44	151	54	taxpayers	taxpayer	NOUN
ijtc-44	151	55	in	in	ADP
ijtc-44	151	56	the	the	DET
ijtc-44	151	57	taxation	taxation	NOUN
ijtc-44	151	58	administration	administration	NOUN
ijtc-44	151	59	used	use	VERB
ijtc-44	151	60	as	as	ADP
ijtc-44	151	61	identification	identification	NOUN
ijtc-44	151	62	or	or	CCONJ
ijtc-44	151	63	identity	identity	NOUN
ijtc-44	151	64	taxpayer	taxpayer	NOUN
ijtc-44	151	65	in	in	ADP
ijtc-44	151	66	exercising	exercise	VERB
ijtc-44	151	67	the	the	DET
ijtc-44	151	68	rights	right	NOUN
ijtc-44	151	69	and	and	CCONJ
ijtc-44	151	70	obligations	obligation	NOUN
ijtc-44	151	71	of	of	ADP
ijtc-44	151	72	the	the	DET
ijtc-44	151	73	tax	tax	NOUN
ijtc-44	151	74	.	.	PUNCT
ijtc-44	152	1	2	2	X
ijtc-44	152	2	)	)	PUNCT
ijtc-44	152	3	the	the	DET
ijtc-44	152	4	calculation	calculation	NOUN
ijtc-44	152	5	of	of	ADP
ijtc-44	152	6	the	the	DET
ijtc-44	152	7	tax	tax	NOUN
ijtc-44	152	8	owed	owe	VERB
ijtc-44	152	9	which	which	PRON
ijtc-44	152	10	includes	include	VERB
ijtc-44	152	11	the	the	DET
ijtc-44	152	12	recording	recording	NOUN
ijtc-44	152	13	of	of	ADP
ijtc-44	152	14	turnover	turnover	NOUN
ijtc-44	152	15	as	as	ADP
ijtc-44	152	16	the	the	DET
ijtc-44	152	17	basis	basis	NOUN
ijtc-44	152	18	of	of	ADP
ijtc-44	152	19	tax	tax	NOUN
ijtc-44	152	20	imposition	imposition	NOUN
ijtc-44	152	21	,	,	PUNCT
ijtc-44	152	22	the	the	DET
ijtc-44	152	23	calculation	calculation	NOUN
ijtc-44	152	24	of	of	ADP
ijtc-44	152	25	tax	tax	NOUN
ijtc-44	152	26	payable	payable	NOUN
ijtc-44	152	27	,	,	PUNCT
ijtc-44	152	28	as	as	ADV
ijtc-44	152	29	well	well	ADV
ijtc-44	152	30	as	as	ADP
ijtc-44	152	31	the	the	DET
ijtc-44	152	32	calculation	calculation	NOUN
ijtc-44	152	33	of	of	ADP
ijtc-44	152	34	less	less	ADJ
ijtc-44	152	35	paying	pay	VERB
ijtc-44	152	36	taxes	taxis	NOUN
ijtc-44	152	37	.	.	PUNCT
ijtc-44	153	1	3	3	X
ijtc-44	153	2	)	)	PUNCT
ijtc-44	153	3	payment	payment	NOUN
ijtc-44	153	4	of	of	ADP
ijtc-44	153	5	tax	tax	NOUN
ijtc-44	153	6	that	that	PRON
ijtc-44	153	7	is	be	AUX
ijtc-44	153	8	the	the	DET
ijtc-44	153	9	settlement	settlement	NOUN
ijtc-44	153	10	of	of	ADP
ijtc-44	153	11	tax	tax	NOUN
ijtc-44	153	12	owed	owe	VERB
ijtc-44	153	13	both	both	DET
ijtc-44	153	14	period	period	NOUN
ijtc-44	153	15	and	and	CCONJ
ijtc-44	153	16	yearly	yearly	ADV
ijtc-44	153	17	in	in	ADP
ijtc-44	153	18	accordance	accordance	NOUN
ijtc-44	153	19	with	with	ADP
ijtc-44	153	20	the	the	DET
ijtc-44	153	21	obligation	obligation	NOUN
ijtc-44	153	22	.	.	PUNCT
ijtc-44	154	1	4	4	X
ijtc-44	154	2	)	)	PUNCT
ijtc-44	154	3	reporting	reporting	NOUN
ijtc-44	154	4	of	of	ADP
ijtc-44	154	5	the	the	DET
ijtc-44	154	6	spt	spt	PROPN
ijtc-44	154	7	is	be	AUX
ijtc-44	154	8	a	a	DET
ijtc-44	154	9	correct	correct	ADJ
ijtc-44	154	10	and	and	CCONJ
ijtc-44	154	11	timely	timely	ADJ
ijtc-44	154	12	submission	submission	NOUN
ijtc-44	154	13	of	of	ADP
ijtc-44	154	14	the	the	DET
ijtc-44	154	15	notification	notification	NOUN
ijtc-44	154	16	letter	letter	NOUN
ijtc-44	154	17	in	in	ADP
ijtc-44	154	18	accordance	accordance	NOUN
ijtc-44	154	19	with	with	ADP
ijtc-44	154	20	the	the	DET
ijtc-44	154	21	provisions	provision	NOUN
ijtc-44	154	22	of	of	ADP
ijtc-44	154	23	the	the	DET
ijtc-44	154	24	legislation	legislation	NOUN
ijtc-44	154	25	.	.	PUNCT
ijtc-44	155	1	5	5	X
ijtc-44	155	2	.	.	X
ijtc-44	155	3	benefits	benefit	NOUN
ijtc-44	155	4	of	of	ADP
ijtc-44	155	5	npwp	npwp	PROPN
ijtc-44	155	6	a.	a.	NOUN
ijtc-44	155	7	understanding	understand	VERB
ijtc-44	155	8	npwp	npwp	NOUN
ijtc-44	155	9	's	's	PART
ijtc-44	155	10	benefits	benefit	NOUN
ijtc-44	155	11	according	accord	VERB
ijtc-44	155	12	to	to	ADP
ijtc-44	155	13	law	law	NOUN
ijtc-44	155	14	no	no	NOUN
ijtc-44	155	15	.	.	PROPN
ijtc-44	155	16	28	28	NUM
ijtc-44	155	17	of	of	ADP
ijtc-44	155	18	2007	2007	NUM
ijtc-44	155	19	on	on	ADP
ijtc-44	155	20	the	the	DET
ijtc-44	155	21	third	third	ADJ
ijtc-44	155	22	amendment	amendment	NOUN
ijtc-44	155	23	of	of	ADP
ijtc-44	155	24	law	law	PROPN
ijtc-44	155	25	no	no	INTJ
ijtc-44	155	26	.	.	NOUN
ijtc-44	155	27	6	6	NUM
ijtc-44	155	28	of	of	ADP
ijtc-44	155	29	1983	1983	NUM
ijtc-44	155	30	concerning	concern	VERB
ijtc-44	155	31	the	the	DET
ijtc-44	155	32	general	general	ADJ
ijtc-44	155	33	provisions	provision	NOUN
ijtc-44	155	34	and	and	CCONJ
ijtc-44	155	35	procedures	procedure	NOUN
ijtc-44	155	36	of	of	ADP
ijtc-44	155	37	taxation	taxation	NOUN
ijtc-44	155	38	in	in	ADP
ijtc-44	155	39	article	article	NOUN
ijtc-44	155	40	1	1	NUM
ijtc-44	155	41	stated	state	VERB
ijtc-44	155	42	that	that	SCONJ
ijtc-44	155	43	:	:	PUNCT
ijtc-44	155	44	"	"	PUNCT
ijtc-44	155	45	taxpayer	taxpayer	NOUN
ijtc-44	155	46	identification	identification	NOUN
ijtc-44	155	47	number	number	NOUN
ijtc-44	155	48	is	be	AUX
ijtc-44	155	49	the	the	DET
ijtc-44	155	50	number	number	NOUN
ijtc-44	155	51	given	give	VERB
ijtc-44	155	52	to	to	ADP
ijtc-44	155	53	the	the	DET
ijtc-44	155	54	taxpayer	taxpayer	NOUN
ijtc-44	155	55	as	as	ADP
ijtc-44	155	56	a	a	DET
ijtc-44	155	57	means	means	NOUN
ijtc-44	155	58	in	in	ADP
ijtc-44	155	59	the	the	DET
ijtc-44	155	60	taxation	taxation	NOUN
ijtc-44	155	61	administration	administration	NOUN
ijtc-44	155	62	used	use	VERB
ijtc-44	155	63	as	as	ADP
ijtc-44	155	64	a	a	DET
ijtc-44	155	65	personal	personal	ADJ
ijtc-44	155	66	identification	identification	NOUN
ijtc-44	155	67	or	or	CCONJ
ijtc-44	155	68	identity	identity	NOUN
ijtc-44	155	69	of	of	ADP
ijtc-44	155	70	taxpayer	taxpayer	NOUN
ijtc-44	155	71	in	in	ADP
ijtc-44	155	72	carrying	carry	VERB
ijtc-44	155	73	out	out	ADP
ijtc-44	155	74	the	the	DET
ijtc-44	155	75	rights	right	NOUN
ijtc-44	155	76	and	and	CCONJ
ijtc-44	155	77	obligations	obligation	NOUN
ijtc-44	155	78	of	of	ADP
ijtc-44	155	79	the	the	DET
ijtc-44	155	80	tax	tax	NOUN
ijtc-44	155	81	.	.	PUNCT
ijtc-44	155	82	"	"	PUNCT
ijtc-44	156	1	article	article	NOUN
ijtc-44	156	2	2	2	NUM
ijtc-44	156	3	states	state	VERB
ijtc-44	156	4	that	that	SCONJ
ijtc-44	156	5	:	:	PUNCT
ijtc-44	156	6	"	"	PUNCT
ijtc-44	156	7	any	any	DET
ijtc-44	156	8	taxpayer	taxpayer	NOUN
ijtc-44	156	9	who	who	PRON
ijtc-44	156	10	has	have	AUX
ijtc-44	156	11	fulfilled	fulfil	VERB
ijtc-44	156	12	the	the	DET
ijtc-44	156	13	subjective	subjective	ADJ
ijtc-44	156	14	and	and	CCONJ
ijtc-44	156	15	objective	objective	ADJ
ijtc-44	156	16	requirements	requirement	NOUN
ijtc-44	156	17	in	in	ADP
ijtc-44	156	18	accordance	accordance	NOUN
ijtc-44	156	19	with	with	ADP
ijtc-44	156	20	the	the	DET
ijtc-44	156	21	provisions	provision	NOUN
ijtc-44	156	22	of	of	ADP
ijtc-44	156	23	the	the	DET
ijtc-44	156	24	taxation	taxation	NOUN
ijtc-44	156	25	legislation	legislation	NOUN
ijtc-44	156	26	shall	shall	AUX
ijtc-44	156	27	enroll	enroll	VERB
ijtc-44	156	28	in	in	ADP
ijtc-44	156	29	the	the	DET
ijtc-44	156	30	office	office	NOUN
ijtc-44	156	31	of	of	ADP
ijtc-44	156	32	the	the	DET
ijtc-44	156	33	directorate	directorate	ADJ
ijtc-44	156	34	general	general	NOUN
ijtc-44	156	35	of	of	ADP
ijtc-44	156	36	taxation	taxation	NOUN
ijtc-44	156	37	whose	whose	DET
ijtc-44	156	38	working	working	NOUN
ijtc-44	156	39	area	area	NOUN
ijtc-44	156	40	includes	include	VERB
ijtc-44	156	41	the	the	DET
ijtc-44	156	42	residence	residence	NOUN
ijtc-44	156	43	or	or	CCONJ
ijtc-44	156	44	the	the	DET
ijtc-44	156	45	taxpayer	taxpayer	NOUN
ijtc-44	156	46	's	's	PART
ijtc-44	156	47	position	position	NOUN
ijtc-44	156	48	and	and	CCONJ
ijtc-44	156	49	to	to	ADP
ijtc-44	156	50	him	he	PRON
ijtc-44	156	51	is	be	AUX
ijtc-44	156	52	given	give	VERB
ijtc-44	156	53	a	a	DET
ijtc-44	156	54	taxpayer	taxpayer	NOUN
ijtc-44	156	55	identification	identification	NOUN
ijtc-44	156	56	number	number	NOUN
ijtc-44	156	57	.	.	PUNCT
ijtc-44	156	58	"	"	PUNCT
ijtc-44	157	1	the	the	DET
ijtc-44	157	2	benefit	benefit	NOUN
ijtc-44	157	3	of	of	ADP
ijtc-44	157	4	npwp	npwp	NOUN
ijtc-44	157	5	is	be	AUX
ijtc-44	157	6	as	as	ADP
ijtc-44	157	7	a	a	DET
ijtc-44	157	8	self	self	NOUN
ijtc-44	157	9	-	-	PUNCT
ijtc-44	157	10	identifying	identify	VERB
ijtc-44	157	11	or	or	CCONJ
ijtc-44	157	12	taxpayers	taxpayer	NOUN
ijtc-44	157	13	identity	identity	NOUN
ijtc-44	157	14	and	and	CCONJ
ijtc-44	157	15	to	to	PART
ijtc-44	157	16	maintain	maintain	VERB
ijtc-44	157	17	order	order	NOUN
ijtc-44	157	18	in	in	ADP
ijtc-44	157	19	tax	tax	NOUN
ijtc-44	157	20	payment	payment	NOUN
ijtc-44	157	21	and	and	CCONJ
ijtc-44	157	22	supervision	supervision	NOUN
ijtc-44	157	23	of	of	ADP
ijtc-44	157	24	taxation	taxation	NOUN
ijtc-44	157	25	administration	administration	NOUN
ijtc-44	157	26	(	(	PUNCT
ijtc-44	157	27	mardiasmo	mardiasmo	PROPN
ijtc-44	157	28	,	,	PUNCT
ijtc-44	157	29	2011:26	2011:26	NUM
ijtc-44	157	30	)	)	PUNCT
ijtc-44	157	31	.	.	PUNCT
ijtc-44	158	1	if	if	SCONJ
ijtc-44	158	2	the	the	DET
ijtc-44	158	3	taxpayer	taxpayer	NOUN
ijtc-44	158	4	has	have	VERB
ijtc-44	158	5	an	an	DET
ijtc-44	158	6	npwp	npwp	NOUN
ijtc-44	158	7	,	,	PUNCT
ijtc-44	158	8	then	then	ADV
ijtc-44	158	9	all	all	DET
ijtc-44	158	10	taxation	taxation	NOUN
ijtc-44	158	11	activities	activity	NOUN
ijtc-44	158	12	conducted	conduct	VERB
ijtc-44	158	13	by	by	ADP
ijtc-44	158	14	the	the	DET
ijtc-44	158	15	taxpayer	taxpayer	NOUN
ijtc-44	158	16	will	will	AUX
ijtc-44	158	17	be	be	AUX
ijtc-44	158	18	recorded	record	VERB
ijtc-44	158	19	and	and	CCONJ
ijtc-44	158	20	monitored	monitor	VERB
ijtc-44	158	21	by	by	ADP
ijtc-44	158	22	the	the	DET
ijtc-44	158	23	directorate	directorate	ADJ
ijtc-44	158	24	general	general	NOUN
ijtc-44	158	25	of	of	ADP
ijtc-44	158	26	taxation	taxation	NOUN
ijtc-44	158	27	by	by	ADP
ijtc-44	158	28	npwp	npwp	NOUN
ijtc-44	158	29	as	as	ADP
ijtc-44	158	30	a	a	DET
ijtc-44	158	31	means	means	NOUN
ijtc-44	158	32	of	of	ADP
ijtc-44	158	33	taxation	taxation	NOUN
ijtc-44	158	34	administration	administration	NOUN
ijtc-44	158	35	,	,	PUNCT
ijtc-44	158	36	(	(	PUNCT
ijtc-44	158	37	ningsih	ningsih	NOUN
ijtc-44	158	38	and	and	CCONJ
ijtc-44	158	39	rahayu	rahayu	PROPN
ijtc-44	158	40	,	,	PUNCT
ijtc-44	158	41	2016:4	2016:4	NUM
ijtc-44	158	42	)	)	PUNCT
ijtc-44	158	43	.	.	PUNCT
ijtc-44	159	1	princess	princess	NOUN
ijtc-44	159	2	(	(	PUNCT
ijtc-44	159	3	2012	2012	NUM
ijtc-44	159	4	)	)	PUNCT
ijtc-44	159	5	in	in	ADP
ijtc-44	159	6	the	the	DET
ijtc-44	159	7	masruroh	masruroh	NOUN
ijtc-44	159	8	(	(	PUNCT
ijtc-44	159	9	2013:20	2013:20	NUM
ijtc-44	159	10	)	)	PUNCT
ijtc-44	159	11	says	say	VERB
ijtc-44	159	12	that	that	SCONJ
ijtc-44	159	13	taxpayers	taxpayer	NOUN
ijtc-44	159	14	will	will	AUX
ijtc-44	159	15	be	be	AUX
ijtc-44	159	16	obedient	obedient	ADJ
ijtc-44	159	17	to	to	PART
ijtc-44	159	18	enroll	enroll	VERB
ijtc-44	159	19	when	when	SCONJ
ijtc-44	159	20	benefiting	benefit	VERB
ijtc-44	159	21	the	the	DET
ijtc-44	159	22	npwp	npwp	NOUN
ijtc-44	159	23	's	's	PART
ijtc-44	159	24	ownership	ownership	NOUN
ijtc-44	159	25	.	.	PUNCT
ijtc-44	160	1	the	the	DET
ijtc-44	160	2	research	research	NOUN
ijtc-44	160	3	conducted	conduct	VERB
ijtc-44	160	4	by	by	ADP
ijtc-44	160	5	putri	putri	PROPN
ijtc-44	160	6	(	(	PUNCT
ijtc-44	160	7	2012	2012	NUM
ijtc-44	160	8	)	)	PUNCT
ijtc-44	160	9	in	in	ADP
ijtc-44	160	10	masruroh	masruroh	NOUN
ijtc-44	160	11	(	(	PUNCT
ijtc-44	160	12	2013:39	2013:39	NUM
ijtc-44	160	13	)	)	PUNCT
ijtc-44	160	14	shows	show	VERB
ijtc-44	160	15	that	that	SCONJ
ijtc-44	160	16	the	the	DET
ijtc-44	160	17	perceived	perceive	VERB
ijtc-44	160	18	benefit	benefit	NOUN
ijtc-44	160	19	of	of	ADP
ijtc-44	160	20	taxpayers	taxpayer	NOUN
ijtc-44	160	21	affects	affect	VERB
ijtc-44	160	22	the	the	DET
ijtc-44	160	23	compliance	compliance	NOUN
ijtc-44	160	24	of	of	ADP
ijtc-44	160	25	smes	sme	NOUN
ijtc-44	160	26	owners	owner	NOUN
ijtc-44	160	27	in	in	ADP
ijtc-44	160	28	having	have	VERB
ijtc-44	160	29	npwp	npwp	NOUN
ijtc-44	160	30	.	.	PUNCT
ijtc-44	161	1	however	however	ADV
ijtc-44	161	2	,	,	PUNCT
ijtc-44	161	3	the	the	DET
ijtc-44	161	4	ownership	ownership	NOUN
ijtc-44	161	5	of	of	ADP
ijtc-44	161	6	the	the	DET
ijtc-44	161	7	npwp	npwp	NOUN
ijtc-44	161	8	is	be	AUX
ijtc-44	161	9	not	not	PART
ijtc-44	161	10	a	a	DET
ijtc-44	161	11	guarantee	guarantee	NOUN
ijtc-44	161	12	that	that	SCONJ
ijtc-44	161	13	the	the	DET
ijtc-44	161	14	taxpayer	taxpayer	NOUN
ijtc-44	161	15	will	will	AUX
ijtc-44	161	16	carry	carry	VERB
ijtc-44	161	17	out	out	ADP
ijtc-44	161	18	the	the	DET
ijtc-44	161	19	obligation	obligation	NOUN
ijtc-44	161	20	to	to	PART
ijtc-44	161	21	pay	pay	VERB
ijtc-44	161	22	and	and	CCONJ
ijtc-44	161	23	report	report	VERB
ijtc-44	161	24	the	the	DET
ijtc-44	161	25	tax	tax	NOUN
ijtc-44	161	26	.	.	PUNCT
ijtc-44	162	1	many	many	ADJ
ijtc-44	162	2	taxpayers	taxpayer	NOUN
ijtc-44	162	3	do	do	AUX
ijtc-44	162	4	not	not	PART
ijtc-44	162	5	perform	perform	VERB
ijtc-44	162	6	such	such	ADJ
ijtc-44	162	7	obligations	obligation	NOUN
ijtc-44	162	8	even	even	ADV
ijtc-44	162	9	if	if	SCONJ
ijtc-44	162	10	they	they	PRON
ijtc-44	162	11	have	have	VERB
ijtc-44	162	12	a	a	DET
ijtc-44	162	13	npwp	npwp	NOUN
ijtc-44	162	14	.	.	PUNCT
ijtc-44	163	1	the	the	DET
ijtc-44	163	2	taxpayer	taxpayer	NOUN
ijtc-44	163	3	's	's	PART
ijtc-44	163	4	ownership	ownership	NOUN
ijtc-44	163	5	must	must	AUX
ijtc-44	163	6	be	be	AUX
ijtc-44	163	7	able	able	ADJ
ijtc-44	163	8	to	to	PART
ijtc-44	163	9	provide	provide	VERB
ijtc-44	163	10	benefits	benefit	NOUN
ijtc-44	163	11	in	in	ADP
ijtc-44	163	12	accordance	accordance	NOUN
ijtc-44	163	13	with	with	ADP
ijtc-44	163	14	the	the	DET
ijtc-44	163	15	taxpayer	taxpayer	NOUN
ijtc-44	163	16	's	's	PART
ijtc-44	163	17	interest	interest	NOUN
ijtc-44	163	18	so	so	SCONJ
ijtc-44	163	19	that	that	SCONJ
ijtc-44	163	20	taxpayers	taxpayer	NOUN
ijtc-44	163	21	will	will	AUX
ijtc-44	163	22	be	be	AUX
ijtc-44	163	23	motivated	motivate	VERB
ijtc-44	163	24	to	to	PART
ijtc-44	163	25	pay	pay	VERB
ijtc-44	163	26	and	and	CCONJ
ijtc-44	163	27	report	report	VERB
ijtc-44	163	28	tax	tax	NOUN
ijtc-44	163	29	after	after	ADP
ijtc-44	163	30	having	have	VERB
ijtc-44	163	31	a	a	DET
ijtc-44	163	32	npwp	npwp	NOUN
ijtc-44	163	33	.	.	PUNCT
ijtc-44	164	1	various	various	ADJ
ijtc-44	164	2	benefits	benefit	NOUN
ijtc-44	164	3	that	that	PRON
ijtc-44	164	4	can	can	AUX
ijtc-44	164	5	be	be	AUX
ijtc-44	164	6	obtained	obtain	VERB
ijtc-44	164	7	over	over	ADP
ijtc-44	164	8	the	the	DET
ijtc-44	164	9	npwp	npwp	NOUN
ijtc-44	164	10	ownership	ownership	NOUN
ijtc-44	164	11	are	be	AUX
ijtc-44	164	12	expected	expect	VERB
ijtc-44	164	13	to	to	PART
ijtc-44	164	14	increase	increase	VERB
ijtc-44	164	15	taxpayer	taxpayer	NOUN
ijtc-44	164	16	compliance	compliance	NOUN
ijtc-44	164	17	.	.	PUNCT
ijtc-44	165	1	therefore	therefore	ADV
ijtc-44	165	2	,	,	PUNCT
ijtc-44	165	3	the	the	DET
ijtc-44	165	4	benefit	benefit	NOUN
ijtc-44	165	5	of	of	ADP
ijtc-44	165	6	npwp	npwp	NOUN
ijtc-44	165	7	is	be	AUX
ijtc-44	165	8	alleged	allege	VERB
ijtc-44	165	9	to	to	PART
ijtc-44	165	10	be	be	AUX
ijtc-44	165	11	one	one	NUM
ijtc-44	165	12	of	of	ADP
ijtc-44	165	13	the	the	DET
ijtc-44	165	14	factors	factor	NOUN
ijtc-44	165	15	that	that	PRON
ijtc-44	165	16	may	may	AUX
ijtc-44	165	17	affect	affect	VERB
ijtc-44	165	18	taxpayer	taxpayer	NOUN
ijtc-44	165	19	compliance	compliance	NOUN
ijtc-44	165	20	in	in	ADP
ijtc-44	165	21	paying	pay	VERB
ijtc-44	165	22	and	and	CCONJ
ijtc-44	165	23	reporting	report	VERB
ijtc-44	165	24	taxes	taxis	NOUN
ijtc-44	165	25	.	.	PUNCT
ijtc-44	166	1	the	the	DET
ijtc-44	166	2	more	more	ADJ
ijtc-44	166	3	benefits	benefit	NOUN
ijtc-44	166	4	that	that	PRON
ijtc-44	166	5	taxpayers	taxpayer	NOUN
ijtc-44	166	6	receive	receive	VERB
ijtc-44	166	7	for	for	ADP
ijtc-44	166	8	npwp	npwp	NOUN
ijtc-44	166	9	ownership	ownership	NOUN
ijtc-44	166	10	,	,	PUNCT
ijtc-44	166	11	the	the	DET
ijtc-44	166	12	taxpayer	taxpayer	NOUN
ijtc-44	166	13	compliance	compliance	NOUN
ijtc-44	166	14	will	will	AUX
ijtc-44	166	15	also	also	ADV
ijtc-44	166	16	increase	increase	VERB
ijtc-44	166	17	.	.	PUNCT
ijtc-44	167	1	b.	b.	PROPN
ijtc-44	167	2	npwp	npwp	PROPN
ijtc-44	167	3	registration	registration	NOUN
ijtc-44	167	4	awareness	awareness	NOUN
ijtc-44	167	5	and	and	CCONJ
ijtc-44	167	6	compliance	compliance	NOUN
ijtc-44	167	7	analysis	analysis	NOUN
ijtc-44	167	8	taxpayer	taxpayer	NOUN
ijtc-44	167	9	identification	identification	NOUN
ijtc-44	167	10	number	number	NOUN
ijtc-44	167	11	(	(	PUNCT
ijtc-44	167	12	study	study	NOUN
ijtc-44	167	13	at	at	ADP
ijtc-44	167	14	high	high	ADJ
ijtc-44	167	15	school	school	NOUN
ijtc-44	167	16	logistics	logistic	NOUN
ijtc-44	167	17	management	management	PROPN
ijtc-44	167	18	indonesia	indonesia	PROPN
ijtc-44	167	19	)	)	PUNCT
ijtc-44	167	20	suherman	suherman	PROPN
ijtc-44	167	21	50	50	NUM
ijtc-44	167	22	|	|	ADV
ijtc-44	167	23	ilomata	ilomata	PROPN
ijtc-44	167	24	international	international	ADJ
ijtc-44	167	25	journal	journal	NOUN
ijtc-44	167	26	of	of	ADP
ijtc-44	167	27	tax	tax	PROPN
ijtc-44	167	28	&	&	CCONJ
ijtc-44	167	29	accounting	accounting	PROPN
ijtc-44	167	30	vol	vol	NOUN
ijtc-44	167	31	.	.	PROPN
ijtc-44	168	1	1	1	NUM
ijtc-44	168	2	no	no	NOUN
ijtc-44	168	3	.	.	NOUN
ijtc-44	168	4	2	2	NUM
ijtc-44	168	5	march	march	NOUN
ijtc-44	168	6	2020	2020	NUM
ijtc-44	168	7	according	accord	VERB
ijtc-44	168	8	to	to	ADP
ijtc-44	168	9	mardiasmo	mardiasmo	NOUN
ijtc-44	168	10	(	(	PUNCT
ijtc-44	168	11	2011:26	2011:26	NUM
ijtc-44	168	12	)	)	PUNCT
ijtc-44	168	13	,	,	PUNCT
ijtc-44	168	14	the	the	DET
ijtc-44	168	15	obligation	obligation	NOUN
ijtc-44	168	16	to	to	PART
ijtc-44	168	17	register	register	VERB
ijtc-44	168	18	for	for	ADP
ijtc-44	168	19	a	a	DET
ijtc-44	168	20	taxpayer	taxpayer	NOUN
ijtc-44	168	21	is	be	AUX
ijtc-44	168	22	limited	limit	VERB
ijtc-44	168	23	to	to	ADP
ijtc-44	168	24	the	the	DET
ijtc-44	168	25	term	term	NOUN
ijtc-44	168	26	,	,	PUNCT
ijtc-44	168	27	as	as	SCONJ
ijtc-44	168	28	it	it	PRON
ijtc-44	168	29	relates	relate	VERB
ijtc-44	168	30	to	to	ADP
ijtc-44	168	31	when	when	SCONJ
ijtc-44	168	32	the	the	DET
ijtc-44	168	33	tax	tax	NOUN
ijtc-44	168	34	is	be	AUX
ijtc-44	168	35	owed	owe	VERB
ijtc-44	168	36	and	and	CCONJ
ijtc-44	168	37	the	the	DET
ijtc-44	168	38	obligation	obligation	NOUN
ijtc-44	168	39	to	to	PART
ijtc-44	168	40	impose	impose	VERB
ijtc-44	168	41	a	a	DET
ijtc-44	168	42	tax	tax	NOUN
ijtc-44	168	43	owed	owe	VERB
ijtc-44	168	44	.	.	PUNCT
ijtc-44	169	1	npwp	npwp	PROPN
ijtc-44	169	2	registration	registration	NOUN
ijtc-44	169	3	period	period	NOUN
ijtc-44	169	4	is	be	AUX
ijtc-44	169	5	:	:	PUNCT
ijtc-44	169	6	1	1	NUM
ijtc-44	169	7	)	)	PUNCT
ijtc-44	169	8	for	for	ADP
ijtc-44	169	9	taxpayers	taxpayer	NOUN
ijtc-44	169	10	who	who	PRON
ijtc-44	169	11	run	run	VERB
ijtc-44	169	12	a	a	DET
ijtc-44	169	13	business	business	NOUN
ijtc-44	169	14	or	or	CCONJ
ijtc-44	169	15	free	free	ADJ
ijtc-44	169	16	worker	worker	NOUN
ijtc-44	169	17	and	and	CCONJ
ijtc-44	169	18	taxpayer	taxpayer	NOUN
ijtc-44	169	19	body	body	NOUN
ijtc-44	169	20	,	,	PUNCT
ijtc-44	169	21	must	must	AUX
ijtc-44	169	22	register	register	VERB
ijtc-44	169	23	at	at	ADV
ijtc-44	169	24	least	least	ADV
ijtc-44	169	25	1	1	NUM
ijtc-44	169	26	month	month	NOUN
ijtc-44	169	27	after	after	ADP
ijtc-44	169	28	the	the	DET
ijtc-44	169	29	start	start	NOUN
ijtc-44	169	30	of	of	ADP
ijtc-44	169	31	the	the	DET
ijtc-44	169	32	business	business	NOUN
ijtc-44	169	33	.	.	PUNCT
ijtc-44	170	1	2	2	X
ijtc-44	170	2	)	)	PUNCT
ijtc-44	170	3	taxpayers	taxpayer	NOUN
ijtc-44	170	4	of	of	ADP
ijtc-44	170	5	private	private	ADJ
ijtc-44	170	6	persons	person	NOUN
ijtc-44	170	7	who	who	PRON
ijtc-44	170	8	do	do	AUX
ijtc-44	170	9	not	not	PART
ijtc-44	170	10	carry	carry	VERB
ijtc-44	170	11	out	out	ADP
ijtc-44	170	12	an	an	DET
ijtc-44	170	13	attempt	attempt	NOUN
ijtc-44	170	14	or	or	CCONJ
ijtc-44	170	15	do	do	AUX
ijtc-44	170	16	not	not	PART
ijtc-44	170	17	do	do	VERB
ijtc-44	170	18	any	any	DET
ijtc-44	170	19	free	free	ADJ
ijtc-44	170	20	work	work	NOUN
ijtc-44	170	21	when	when	SCONJ
ijtc-44	170	22	the	the	DET
ijtc-44	170	23	amount	amount	NOUN
ijtc-44	170	24	of	of	ADP
ijtc-44	170	25	income	income	NOUN
ijtc-44	170	26	up	up	ADP
ijtc-44	170	27	to	to	PART
ijtc-44	170	28	1	1	NUM
ijtc-44	170	29	month	month	NOUN
ijtc-44	170	30	is	be	AUX
ijtc-44	170	31	annualized	annualize	VERB
ijtc-44	170	32	has	have	AUX
ijtc-44	170	33	exceeded	exceed	VERB
ijtc-44	170	34	the	the	DET
ijtc-44	170	35	tax	tax	NOUN
ijtc-44	170	36	intaxable	intaxable	ADJ
ijtc-44	170	37	,	,	PUNCT
ijtc-44	170	38	the	the	DET
ijtc-44	170	39	taxpayer	taxpayer	NOUN
ijtc-44	170	40	registers	register	VERB
ijtc-44	170	41	the	the	DET
ijtc-44	170	42	latest	late	ADJ
ijtc-44	170	43	later	later	ADV
ijtc-44	170	44	next	next	ADJ
ijtc-44	170	45	month	month	NOUN
ijtc-44	170	46	.	.	PUNCT
ijtc-44	171	1	3	3	X
ijtc-44	171	2	)	)	PUNCT
ijtc-44	171	3	to	to	ADP
ijtc-44	171	4	the	the	DET
ijtc-44	171	5	taxpayer	taxpayer	NOUN
ijtc-44	171	6	who	who	PRON
ijtc-44	171	7	does	do	AUX
ijtc-44	171	8	not	not	PART
ijtc-44	171	9	register	register	VERB
ijtc-44	171	10	for	for	ADP
ijtc-44	171	11	the	the	DET
ijtc-44	171	12	npwp	npwp	NOUN
ijtc-44	171	13	will	will	AUX
ijtc-44	171	14	be	be	AUX
ijtc-44	171	15	penalized	penalize	VERB
ijtc-44	171	16	.	.	PUNCT
ijtc-44	172	1	c.	c.	PROPN
ijtc-44	172	2	npwp	npwp	PROPN
ijtc-44	172	3	benefit	benefit	PROPN
ijtc-44	172	4	indicator	indicator	NOUN
ijtc-44	172	5	according	accord	VERB
ijtc-44	172	6	to	to	ADP
ijtc-44	172	7	heny	heny	PROPN
ijtc-44	172	8	(	(	PUNCT
ijtc-44	172	9	2017:5	2017:5	NUM
ijtc-44	172	10	)	)	PUNCT
ijtc-44	172	11	used	use	VERB
ijtc-44	172	12	to	to	PART
ijtc-44	172	13	measure	measure	VERB
ijtc-44	172	14	the	the	DET
ijtc-44	172	15	benefits	benefit	NOUN
ijtc-44	172	16	of	of	ADP
ijtc-44	172	17	npwp	npwp	NOUN
ijtc-44	172	18	,	,	PUNCT
ijtc-44	172	19	among	among	ADP
ijtc-44	172	20	others	other	NOUN
ijtc-44	172	21	:	:	PUNCT
ijtc-44	172	22	1	1	X
ijtc-44	172	23	)	)	PUNCT
ijtc-44	172	24	as	as	ADP
ijtc-44	172	25	a	a	DET
ijtc-44	172	26	self	self	NOUN
ijtc-44	172	27	-	-	PUNCT
ijtc-44	172	28	identification	identification	NOUN
ijtc-44	172	29	or	or	CCONJ
ijtc-44	172	30	a	a	DET
ijtc-44	172	31	taxpayer	taxpayer	NOUN
ijtc-44	172	32	identification	identification	NOUN
ijtc-44	172	33	,	,	PUNCT
ijtc-44	172	34	it	it	PRON
ijtc-44	172	35	means	mean	VERB
ijtc-44	172	36	that	that	SCONJ
ijtc-44	172	37	the	the	DET
ijtc-44	172	38	taxpayer	taxpayer	NOUN
ijtc-44	172	39	already	already	ADV
ijtc-44	172	40	has	have	VERB
ijtc-44	172	41	a	a	DET
ijtc-44	172	42	npwp	npwp	NOUN
ijtc-44	172	43	,	,	PUNCT
ijtc-44	172	44	it	it	PRON
ijtc-44	172	45	can	can	AUX
ijtc-44	172	46	be	be	AUX
ijtc-44	172	47	used	use	VERB
ijtc-44	172	48	as	as	ADP
ijtc-44	172	49	a	a	DET
ijtc-44	172	50	taxpayer	taxpayer	NOUN
ijtc-44	172	51	identification	identification	NOUN
ijtc-44	172	52	card	card	NOUN
ijtc-44	172	53	.	.	PUNCT
ijtc-44	173	1	2	2	X
ijtc-44	173	2	)	)	PUNCT
ijtc-44	173	3	facilitate	facilitate	VERB
ijtc-44	173	4	administrative	administrative	ADJ
ijtc-44	173	5	management	management	NOUN
ijtc-44	173	6	,	,	PUNCT
ijtc-44	173	7	it	it	PRON
ijtc-44	173	8	means	mean	VERB
ijtc-44	173	9	that	that	SCONJ
ijtc-44	173	10	taxpayers	taxpayer	NOUN
ijtc-44	173	11	who	who	PRON
ijtc-44	173	12	have	have	VERB
ijtc-44	173	13	a	a	DET
ijtc-44	173	14	npwp	npwp	NOUN
ijtc-44	173	15	will	will	AUX
ijtc-44	173	16	get	get	VERB
ijtc-44	173	17	easy	easy	ADJ
ijtc-44	173	18	administrative	administrative	ADJ
ijtc-44	173	19	management	management	NOUN
ijtc-44	173	20	in	in	ADP
ijtc-44	173	21	the	the	DET
ijtc-44	173	22	scope	scope	NOUN
ijtc-44	173	23	of	of	ADP
ijtc-44	173	24	taxation	taxation	NOUN
ijtc-44	173	25	,	,	PUNCT
ijtc-44	173	26	and	and	CCONJ
ijtc-44	173	27	the	the	DET
ijtc-44	173	28	tax	tax	NOUN
ijtc-44	173	29	authorities	authority	NOUN
ijtc-44	173	30	can	can	AUX
ijtc-44	173	31	supervise	supervise	VERB
ijtc-44	173	32	the	the	DET
ijtc-44	173	33	fulfillment	fulfillment	NOUN
ijtc-44	173	34	of	of	ADP
ijtc-44	173	35	taxation	taxation	NOUN
ijtc-44	173	36	obligations	obligation	NOUN
ijtc-44	173	37	of	of	ADP
ijtc-44	173	38	each	each	DET
ijtc-44	173	39	taxpayer	taxpayer	NOUN
ijtc-44	173	40	through	through	ADP
ijtc-44	173	41	npwp	npwp	NOUN
ijtc-44	173	42	as	as	ADP
ijtc-44	173	43	a	a	DET
ijtc-44	173	44	means	means	NOUN
ijtc-44	173	45	of	of	ADP
ijtc-44	173	46	taxation	taxation	NOUN
ijtc-44	173	47	administration	administration	NOUN
ijtc-44	173	48	.	.	PUNCT
ijtc-44	174	1	3	3	X
ijtc-44	174	2	)	)	PUNCT
ijtc-44	174	3	facilitate	facilitate	VERB
ijtc-44	174	4	the	the	DET
ijtc-44	174	5	tax	tax	NOUN
ijtc-44	174	6	service	service	NOUN
ijtc-44	174	7	,	,	PUNCT
ijtc-44	174	8	which	which	PRON
ijtc-44	174	9	means	mean	VERB
ijtc-44	174	10	that	that	SCONJ
ijtc-44	174	11	the	the	DET
ijtc-44	174	12	taxpayer	taxpayer	NOUN
ijtc-44	174	13	making	make	VERB
ijtc-44	174	14	the	the	DET
ijtc-44	174	15	deposit	deposit	NOUN
ijtc-44	174	16	,	,	PUNCT
ijtc-44	174	17	tax	tax	NOUN
ijtc-44	174	18	reporting	reporting	NOUN
ijtc-44	174	19	or	or	CCONJ
ijtc-44	174	20	other	other	ADJ
ijtc-44	174	21	related	relate	VERB
ijtc-44	174	22	tax	tax	NOUN
ijtc-44	174	23	will	will	AUX
ijtc-44	174	24	be	be	AUX
ijtc-44	174	25	recorded	record	VERB
ijtc-44	174	26	and	and	CCONJ
ijtc-44	174	27	monitored	monitor	VERB
ijtc-44	174	28	by	by	ADP
ijtc-44	174	29	the	the	DET
ijtc-44	174	30	tax	tax	NOUN
ijtc-44	174	31	authorities	authority	NOUN
ijtc-44	174	32	in	in	ADP
ijtc-44	174	33	the	the	DET
ijtc-44	174	34	presence	presence	NOUN
ijtc-44	174	35	of	of	ADP
ijtc-44	174	36	npwp	npwp	NOUN
ijtc-44	174	37	ownership	ownership	NOUN
ijtc-44	174	38	then	then	ADV
ijtc-44	174	39	the	the	DET
ijtc-44	174	40	taxpayer	taxpayer	NOUN
ijtc-44	174	41	shall	shall	AUX
ijtc-44	174	42	be	be	AUX
ijtc-44	174	43	in	in	ADP
ijtc-44	174	44	order	order	NOUN
ijtc-44	174	45	.	.	PUNCT
ijtc-44	175	1	6	6	X
ijtc-44	175	2	.	.	X
ijtc-44	175	3	taxpayer	taxpayer	NOUN
ijtc-44	175	4	understanding	understand	VERB
ijtc-44	175	5	a.	a.	NOUN
ijtc-44	175	6	understanding	understand	VERB
ijtc-44	175	7	taxpayers	taxpayer	NOUN
ijtc-44	175	8	'	'	PART
ijtc-44	175	9	understanding	understand	VERB
ijtc-44	175	10	knowledge	knowledge	NOUN
ijtc-44	175	11	and	and	CCONJ
ijtc-44	175	12	understanding	understanding	NOUN
ijtc-44	175	13	of	of	ADP
ijtc-44	175	14	taxation	taxation	NOUN
ijtc-44	175	15	regulations	regulation	NOUN
ijtc-44	175	16	is	be	AUX
ijtc-44	175	17	the	the	DET
ijtc-44	175	18	process	process	NOUN
ijtc-44	175	19	by	by	ADP
ijtc-44	175	20	which	which	PRON
ijtc-44	175	21	taxpayers	taxpayer	NOUN
ijtc-44	175	22	know	know	VERB
ijtc-44	175	23	about	about	ADP
ijtc-44	175	24	taxation	taxation	NOUN
ijtc-44	175	25	and	and	CCONJ
ijtc-44	175	26	apply	apply	VERB
ijtc-44	175	27	that	that	DET
ijtc-44	175	28	knowledge	knowledge	NOUN
ijtc-44	175	29	to	to	PART
ijtc-44	175	30	pay	pay	VERB
ijtc-44	175	31	taxes	taxis	NOUN
ijtc-44	175	32	(	(	PUNCT
ijtc-44	175	33	official	official	ADJ
ijtc-44	175	34	,	,	PUNCT
ijtc-44	175	35	2013	2013	NUM
ijtc-44	175	36	in	in	ADP
ijtc-44	175	37	nurhakim	nurhakim	NOUN
ijtc-44	175	38	and	and	CCONJ
ijtc-44	175	39	pratomo	pratomo	VERB
ijtc-44	175	40	2015:2	2015:2	NUM
ijtc-44	175	41	)	)	PUNCT
ijtc-44	175	42	.	.	PUNCT
ijtc-44	176	1	understanding	understanding	NOUN
ijtc-44	176	2	is	be	AUX
ijtc-44	176	3	something	something	PRON
ijtc-44	176	4	we	we	PRON
ijtc-44	176	5	understand	understand	VERB
ijtc-44	176	6	and	and	CCONJ
ijtc-44	176	7	we	we	PRON
ijtc-44	176	8	understand	understand	VERB
ijtc-44	176	9	it	it	PRON
ijtc-44	176	10	correctly	correctly	ADV
ijtc-44	176	11	.	.	PUNCT
ijtc-44	177	1	understanding	understanding	NOUN
ijtc-44	177	2	is	be	AUX
ijtc-44	177	3	how	how	SCONJ
ijtc-44	177	4	one	one	NUM
ijtc-44	177	5	retains	retain	VERB
ijtc-44	177	6	,	,	PUNCT
ijtc-44	177	7	distinguishes	distinguishe	NOUN
ijtc-44	177	8	,	,	PUNCT
ijtc-44	177	9	suspects	suspect	NOUN
ijtc-44	177	10	,	,	PUNCT
ijtc-44	177	11	explains	explain	VERB
ijtc-44	177	12	,	,	PUNCT
ijtc-44	177	13	expands	expand	VERB
ijtc-44	177	14	,	,	PUNCT
ijtc-44	177	15	concludes	conclude	VERB
ijtc-44	177	16	,	,	PUNCT
ijtc-44	177	17	generalizing	generalize	VERB
ijtc-44	177	18	,	,	PUNCT
ijtc-44	177	19	giving	give	VERB
ijtc-44	177	20	examples	example	NOUN
ijtc-44	177	21	,	,	PUNCT
ijtc-44	177	22	rewriting	rewriting	NOUN
ijtc-44	177	23	,	,	PUNCT
ijtc-44	177	24	and	and	CCONJ
ijtc-44	177	25	warning	warning	NOUN
ijtc-44	177	26	(	(	PUNCT
ijtc-44	177	27	arikunto	arikunto	ADP
ijtc-44	177	28	,	,	PUNCT
ijtc-44	177	29	2009:118	2009:118	NUM
ijtc-44	177	30	)	)	PUNCT
ijtc-44	177	31	.	.	PUNCT
ijtc-44	178	1	the	the	DET
ijtc-44	178	2	taxpayer	taxpayer	NOUN
ijtc-44	178	3	's	's	PART
ijtc-44	178	4	understanding	understanding	NOUN
ijtc-44	178	5	can	can	AUX
ijtc-44	178	6	also	also	ADV
ijtc-44	178	7	be	be	AUX
ijtc-44	178	8	interpreted	interpret	VERB
ijtc-44	178	9	as	as	ADP
ijtc-44	178	10	a	a	DET
ijtc-44	178	11	taxpayer	taxpayer	NOUN
ijtc-44	178	12	's	's	PART
ijtc-44	178	13	view	view	NOUN
ijtc-44	178	14	on	on	ADP
ijtc-44	178	15	the	the	DET
ijtc-44	178	16	knowledge	knowledge	NOUN
ijtc-44	178	17	of	of	ADP
ijtc-44	178	18	taxation	taxation	NOUN
ijtc-44	178	19	.	.	PUNCT
ijtc-44	179	1	while	while	SCONJ
ijtc-44	179	2	the	the	DET
ijtc-44	179	3	taxpayer	taxpayer	NOUN
ijtc-44	179	4	is	be	AUX
ijtc-44	179	5	a	a	DET
ijtc-44	179	6	personal	personal	ADJ
ijtc-44	179	7	person	person	NOUN
ijtc-44	179	8	or	or	CCONJ
ijtc-44	179	9	entity	entity	NOUN
ijtc-44	179	10	,	,	PUNCT
ijtc-44	179	11	includes	include	VERB
ijtc-44	179	12	tax	tax	NOUN
ijtc-44	179	13	payments	payment	NOUN
ijtc-44	179	14	,	,	PUNCT
ijtc-44	179	15	tax	tax	NOUN
ijtc-44	179	16	cutter	cutter	NOUN
ijtc-44	179	17	,	,	PUNCT
ijtc-44	179	18	and	and	CCONJ
ijtc-44	179	19	tax	tax	NOUN
ijtc-44	179	20	collection	collection	NOUN
ijtc-44	179	21	,	,	PUNCT
ijtc-44	179	22	which	which	PRON
ijtc-44	179	23	has	have	VERB
ijtc-44	179	24	the	the	DET
ijtc-44	179	25	rights	right	NOUN
ijtc-44	179	26	and	and	CCONJ
ijtc-44	179	27	obligations	obligation	NOUN
ijtc-44	179	28	of	of	ADP
ijtc-44	179	29	taxation	taxation	NOUN
ijtc-44	179	30	in	in	ADP
ijtc-44	179	31	accordance	accordance	NOUN
ijtc-44	179	32	with	with	ADP
ijtc-44	179	33	the	the	DET
ijtc-44	179	34	provisions	provision	NOUN
ijtc-44	179	35	of	of	ADP
ijtc-44	179	36	taxation	taxation	NOUN
ijtc-44	179	37	legislation	legislation	NOUN
ijtc-44	179	38	.	.	PUNCT
ijtc-44	180	1	taxpayers	taxpayer	NOUN
ijtc-44	180	2	of	of	ADP
ijtc-44	180	3	certain	certain	ADJ
ijtc-44	180	4	personal	personal	ADJ
ijtc-44	180	5	entrepreneurs	entrepreneur	NOUN
ijtc-44	180	6	are	be	AUX
ijtc-44	180	7	taxpayers	taxpayer	NOUN
ijtc-44	180	8	who	who	PRON
ijtc-44	180	9	conduct	conduct	VERB
ijtc-44	180	10	business	business	NOUN
ijtc-44	180	11	activities	activity	NOUN
ijtc-44	180	12	in	in	ADP
ijtc-44	180	13	the	the	DET
ijtc-44	180	14	field	field	NOUN
ijtc-44	180	15	of	of	ADP
ijtc-44	180	16	trading	trading	NOUN
ijtc-44	180	17	wholesale	wholesale	ADJ
ijtc-44	180	18	or	or	CCONJ
ijtc-44	180	19	retail	retail	ADJ
ijtc-44	180	20	consumer	consumer	NOUN
ijtc-44	180	21	goods	good	NOUN
ijtc-44	180	22	through	through	ADP
ijtc-44	180	23	the	the	DET
ijtc-44	180	24	business	business	NOUN
ijtc-44	180	25	/	/	SYM
ijtc-44	180	26	outlets	outlet	NOUN
ijtc-44	180	27	scattered	scatter	VERB
ijtc-44	180	28	in	in	ADP
ijtc-44	180	29	several	several	ADJ
ijtc-44	180	30	locations	location	NOUN
ijtc-44	180	31	,	,	PUNCT
ijtc-44	180	32	excluding	exclude	VERB
ijtc-44	180	33	the	the	DET
ijtc-44	180	34	trading	trading	NOUN
ijtc-44	180	35	of	of	ADP
ijtc-44	180	36	motor	motor	NOUN
ijtc-44	180	37	vehicles	vehicle	NOUN
ijtc-44	180	38	and	and	CCONJ
ijtc-44	180	39	restaurant	restaurant	NOUN
ijtc-44	180	40	(	(	PUNCT
ijtc-44	180	41	mardiasmo	mardiasmo	PROPN
ijtc-44	180	42	,	,	PUNCT
ijtc-44	180	43	2011:135	2011:135	NUM
ijtc-44	180	44	)	)	PUNCT
ijtc-44	180	45	.	.	PUNCT
ijtc-44	181	1	benjamin	benjamin	PROPN
ijtc-44	181	2	s.	s.	PROPN
ijtc-44	181	3	bloom	bloom	PROPN
ijtc-44	181	4	in	in	ADP
ijtc-44	181	5	heer	heer	PROPN
ijtc-44	181	6	(	(	PUNCT
ijtc-44	181	7	2007	2007	NUM
ijtc-44	181	8	)	)	PUNCT
ijtc-44	181	9	describes	describe	VERB
ijtc-44	181	10	the	the	DET
ijtc-44	181	11	following	follow	VERB
ijtc-44	181	12	understanding	understanding	NOUN
ijtc-44	181	13	:	:	PUNCT
ijtc-44	181	14	comprehension	comprehension	NOUN
ijtc-44	181	15	is	be	AUX
ijtc-44	181	16	defined	define	VERB
ijtc-44	181	17	as	as	ADP
ijtc-44	181	18	the	the	DET
ijtc-44	181	19	ability	ability	NOUN
ijtc-44	181	20	to	to	PART
ijtc-44	181	21	grasp	grasp	VERB
ijtc-44	181	22	the	the	DET
ijtc-44	181	23	meaning	meaning	NOUN
ijtc-44	181	24	of	of	ADP
ijtc-44	181	25	material	material	NOUN
ijtc-44	181	26	.	.	PUNCT
ijtc-44	182	1	this	this	PRON
ijtc-44	182	2	may	may	AUX
ijtc-44	182	3	be	be	AUX
ijtc-44	182	4	shown	show	VERB
ijtc-44	182	5	by	by	ADP
ijtc-44	182	6	translating	translate	VERB
ijtc-44	182	7	material	material	NOUN
ijtc-44	182	8	from	from	ADP
ijtc-44	182	9	one	one	NUM
ijtc-44	182	10	form	form	NOUN
ijtc-44	182	11	to	to	ADP
ijtc-44	182	12	another	another	DET
ijtc-44	182	13	(	(	PUNCT
ijtc-44	182	14	words	word	NOUN
ijtc-44	182	15	or	or	CCONJ
ijtc-44	182	16	numbers	number	NOUN
ijtc-44	182	17	)	)	PUNCT
ijtc-44	182	18	,	,	PUNCT
ijtc-44	182	19	by	by	ADP
ijtc-44	182	20	interpreting	interpret	VERB
ijtc-44	182	21	material	material	NOUN
ijtc-44	182	22	(	(	PUNCT
ijtc-44	182	23	explaining	explain	VERB
ijtc-44	182	24	or	or	CCONJ
ijtc-44	182	25	summarizing	summarizing	NOUN
ijtc-44	182	26	)	)	PUNCT
ijtc-44	182	27	,	,	PUNCT
ijtc-44	182	28	and	and	CCONJ
ijtc-44	182	29	by	by	ADP
ijtc-44	182	30	estimating	estimate	VERB
ijtc-44	182	31	future	future	ADJ
ijtc-44	182	32	trends	trend	NOUN
ijtc-44	182	33	(	(	PUNCT
ijtc-44	182	34	predicting	predict	VERB
ijtc-44	182	35	consequences	consequence	NOUN
ijtc-44	182	36	or	or	CCONJ
ijtc-44	182	37	effects	effect	NOUN
ijtc-44	182	38	)	)	PUNCT
ijtc-44	182	39	.	.	PUNCT
ijtc-44	183	1	these	these	DET
ijtc-44	183	2	learning	learn	VERB
ijtc-44	183	3	outcomes	outcome	NOUN
ijtc-44	183	4	go	go	VERB
ijtc-44	183	5	one	one	NUM
ijtc-44	183	6	step	step	NOUN
ijtc-44	183	7	beyond	beyond	ADP
ijtc-44	183	8	simple	simple	ADJ
ijtc-44	183	9	remembering	remembering	NOUN
ijtc-44	183	10	of	of	ADP
ijtc-44	183	11	material	material	NOUN
ijtc-44	183	12	,	,	PUNCT
ijtc-44	183	13	and	and	CCONJ
ijtc-44	183	14	represent	represent	VERB
ijtc-44	183	15	the	the	DET
ijtc-44	183	16	lowest	low	ADJ
ijtc-44	183	17	level	level	NOUN
ijtc-44	183	18	of	of	ADP
ijtc-44	183	19	understanding	understanding	NOUN
ijtc-44	183	20	.	.	PUNCT
ijtc-44	184	1	that	that	PRON
ijtc-44	184	2	is	is	ADV
ijtc-44	184	3	,	,	PUNCT
ijtc-44	184	4	understanding	understanding	NOUN
ijtc-44	184	5	is	be	AUX
ijtc-44	184	6	defined	define	VERB
ijtc-44	184	7	as	as	ADP
ijtc-44	184	8	the	the	DET
ijtc-44	184	9	ability	ability	NOUN
ijtc-44	184	10	to	to	PART
ijtc-44	184	11	capture	capture	VERB
ijtc-44	184	12	a	a	DET
ijtc-44	184	13	sense	sense	NOUN
ijtc-44	184	14	of	of	ADP
ijtc-44	184	15	(	(	PUNCT
ijtc-44	184	16	understanding	understanding	NOUN
ijtc-44	184	17	)	)	PUNCT
ijtc-44	184	18	a	a	DET
ijtc-44	184	19	thing	thing	NOUN
ijtc-44	184	20	.	.	PUNCT
ijtc-44	185	1	it	it	PRON
ijtc-44	185	2	can	can	AUX
ijtc-44	185	3	be	be	AUX
ijtc-44	185	4	seen	see	VERB
ijtc-44	185	5	from	from	ADP
ijtc-44	185	6	the	the	DET
ijtc-44	185	7	ability	ability	NOUN
ijtc-44	185	8	to	to	PART
ijtc-44	185	9	interpret	interpret	VERB
ijtc-44	185	10	a	a	DET
ijtc-44	185	11	thing	thing	NOUN
ijtc-44	185	12	from	from	ADP
ijtc-44	185	13	one	one	NUM
ijtc-44	185	14	form	form	NOUN
ijtc-44	185	15	to	to	ADP
ijtc-44	185	16	another	another	DET
ijtc-44	185	17	(	(	PUNCT
ijtc-44	185	18	word	word	NOUN
ijtc-44	185	19	or	or	CCONJ
ijtc-44	185	20	number	number	NOUN
ijtc-44	185	21	)	)	PUNCT
ijtc-44	185	22	,	,	PUNCT
ijtc-44	185	23	by	by	ADP
ijtc-44	185	24	interpreting	interpret	VERB
ijtc-44	185	25	something	something	PRON
ijtc-44	185	26	(	(	PUNCT
ijtc-44	185	27	explaining	explain	VERB
ijtc-44	185	28	or	or	CCONJ
ijtc-44	185	29	summarizing	summarizing	NOUN
ijtc-44	185	30	)	)	PUNCT
ijtc-44	185	31	,	,	PUNCT
ijtc-44	185	32	and	and	CCONJ
ijtc-44	186	1	by	by	ADP
ijtc-44	186	2	estimating	estimate	VERB
ijtc-44	186	3	or	or	CCONJ
ijtc-44	186	4	awareness	awareness	NOUN
ijtc-44	186	5	and	and	CCONJ
ijtc-44	186	6	compliance	compliance	NOUN
ijtc-44	186	7	analysis	analysis	NOUN
ijtc-44	186	8	taxpayer	taxpayer	NOUN
ijtc-44	186	9	identification	identification	NOUN
ijtc-44	186	10	number	number	NOUN
ijtc-44	186	11	(	(	PUNCT
ijtc-44	186	12	study	study	NOUN
ijtc-44	186	13	at	at	ADP
ijtc-44	186	14	high	high	ADJ
ijtc-44	186	15	school	school	NOUN
ijtc-44	186	16	logistics	logistic	NOUN
ijtc-44	186	17	management	management	PROPN
ijtc-44	186	18	indonesia	indonesia	PROPN
ijtc-44	186	19	)	)	PUNCT
ijtc-44	186	20	suherman	suherman	PROPN
ijtc-44	186	21	51	51	NUM
ijtc-44	187	1	|	|	ADV
ijtc-44	187	2	ilomata	ilomata	PROPN
ijtc-44	187	3	international	international	ADJ
ijtc-44	187	4	journal	journal	NOUN
ijtc-44	187	5	of	of	ADP
ijtc-44	187	6	tax	tax	PROPN
ijtc-44	187	7	&	&	CCONJ
ijtc-44	187	8	accounting	accounting	PROPN
ijtc-44	187	9	vol	vol	NOUN
ijtc-44	187	10	.	.	PROPN
ijtc-44	188	1	1	1	NUM
ijtc-44	188	2	no	no	NOUN
ijtc-44	188	3	.	.	NOUN
ijtc-44	188	4	2	2	NUM
ijtc-44	188	5	march	march	NOUN
ijtc-44	188	6	2020	2020	NUM
ijtc-44	188	7	predicting	predict	VERB
ijtc-44	188	8	the	the	DET
ijtc-44	188	9	incident	incident	NOUN
ijtc-44	188	10	.	.	PUNCT
ijtc-44	189	1	the	the	DET
ijtc-44	189	2	outcome	outcome	NOUN
ijtc-44	189	3	of	of	ADP
ijtc-44	189	4	this	this	DET
ijtc-44	189	5	sense	sense	NOUN
ijtc-44	189	6	refers	refer	VERB
ijtc-44	189	7	to	to	ADP
ijtc-44	189	8	understanding	understand	VERB
ijtc-44	189	9	one	one	NUM
ijtc-44	189	10	level	level	NOUN
ijtc-44	189	11	above	above	ADP
ijtc-44	189	12	the	the	DET
ijtc-44	189	13	lowest	low	ADJ
ijtc-44	189	14	level	level	NOUN
ijtc-44	189	15	of	of	ADP
ijtc-44	189	16	understanding	understanding	NOUN
ijtc-44	189	17	.	.	PUNCT
ijtc-44	190	1	cook	cook	VERB
ijtc-44	190	2	&	&	CCONJ
ijtc-44	190	3	geuraud	geuraud	VERB
ijtc-44	190	4	in	in	ADP
ijtc-44	190	5	reed	reed	PROPN
ijtc-44	190	6	(	(	PUNCT
ijtc-44	190	7	2011:277	2011:277	NOUN
ijtc-44	190	8	)	)	PUNCT
ijtc-44	190	9	argues	argue	VERB
ijtc-44	190	10	that	that	SCONJ
ijtc-44	190	11	understanding	understanding	NOUN
ijtc-44	190	12	is	be	AUX
ijtc-44	190	13	the	the	DET
ijtc-44	190	14	way	way	NOUN
ijtc-44	190	15	an	an	DET
ijtc-44	190	16	individual	individual	ADJ
ijtc-44	190	17	utilizes	utilizes	ADJ
ijtc-44	190	18	knowledge	knowledge	NOUN
ijtc-44	190	19	to	to	PART
ijtc-44	190	20	understand	understand	VERB
ijtc-44	190	21	a	a	DET
ijtc-44	190	22	new	new	ADJ
ijtc-44	190	23	idea	idea	NOUN
ijtc-44	190	24	.	.	PUNCT
ijtc-44	191	1	that	that	PRON
ijtc-44	191	2	is	is	ADV
ijtc-44	191	3	,	,	PUNCT
ijtc-44	191	4	understanding	understand	VERB
ijtc-44	191	5	refers	refer	VERB
ijtc-44	191	6	to	to	ADP
ijtc-44	191	7	how	how	SCONJ
ijtc-44	191	8	an	an	DET
ijtc-44	191	9	individual	individual	NOUN
ijtc-44	191	10	understands	understand	VERB
ijtc-44	191	11	a	a	DET
ijtc-44	191	12	topic	topic	NOUN
ijtc-44	191	13	or	or	CCONJ
ijtc-44	191	14	how	how	SCONJ
ijtc-44	191	15	one	one	PRON
ijtc-44	191	16	examines	examine	VERB
ijtc-44	191	17	an	an	DET
ijtc-44	191	18	event	event	NOUN
ijtc-44	191	19	.	.	PUNCT
ijtc-44	192	1	according	accord	VERB
ijtc-44	192	2	to	to	ADP
ijtc-44	192	3	mardiasmo	mardiasmo	NOUN
ijtc-44	192	4	(	(	PUNCT
ijtc-44	192	5	2011:50	2011:50	NUM
ijtc-44	192	6	)	)	PUNCT
ijtc-44	192	7	the	the	DET
ijtc-44	192	8	understanding	understanding	NOUN
ijtc-44	192	9	of	of	ADP
ijtc-44	192	10	taxpayer	taxpayer	NOUN
ijtc-44	192	11	understanding	understanding	NOUN
ijtc-44	192	12	is	be	AUX
ijtc-44	192	13	as	as	SCONJ
ijtc-44	192	14	follows	follow	VERB
ijtc-44	192	15	:	:	PUNCT
ijtc-44	192	16	"	"	PUNCT
ijtc-44	192	17	the	the	DET
ijtc-44	192	18	taxpayer	taxpayer	NOUN
ijtc-44	192	19	's	's	PART
ijtc-44	192	20	understanding	understanding	NOUN
ijtc-44	192	21	is	be	AUX
ijtc-44	192	22	the	the	DET
ijtc-44	192	23	taxpayer	taxpayer	NOUN
ijtc-44	192	24	's	's	PART
ijtc-44	192	25	understanding	understanding	NOUN
ijtc-44	192	26	of	of	ADP
ijtc-44	192	27	the	the	DET
ijtc-44	192	28	tax	tax	NOUN
ijtc-44	192	29	system	system	NOUN
ijtc-44	192	30	in	in	ADP
ijtc-44	192	31	indonesia	indonesia	PROPN
ijtc-44	192	32	and	and	CCONJ
ijtc-44	192	33	all	all	DET
ijtc-44	192	34	applicable	applicable	ADJ
ijtc-44	192	35	taxation	taxation	NOUN
ijtc-44	192	36	regulations	regulation	NOUN
ijtc-44	192	37	"	"	PUNCT
ijtc-44	192	38	.	.	PUNCT
ijtc-44	193	1	according	accord	VERB
ijtc-44	193	2	to	to	ADP
ijtc-44	193	3	carolina	carolina	PROPN
ijtc-44	193	4	(	(	PUNCT
ijtc-44	193	5	2009:7	2009:7	NUM
ijtc-44	193	6	)	)	PUNCT
ijtc-44	193	7	the	the	DET
ijtc-44	193	8	taxpayer	taxpayer	NOUN
ijtc-44	193	9	's	's	PART
ijtc-44	193	10	understanding	understanding	NOUN
ijtc-44	193	11	is	be	AUX
ijtc-44	193	12	as	as	SCONJ
ijtc-44	193	13	follows	follow	VERB
ijtc-44	193	14	:	:	PUNCT
ijtc-44	193	15	"	"	PUNCT
ijtc-44	193	16	taxpayer	taxpayer	NOUN
ijtc-44	193	17	understanding	understanding	NOUN
ijtc-44	193	18	is	be	AUX
ijtc-44	193	19	tax	tax	NOUN
ijtc-44	193	20	information	information	NOUN
ijtc-44	193	21	that	that	PRON
ijtc-44	193	22	can	can	AUX
ijtc-44	193	23	be	be	AUX
ijtc-44	193	24	used	use	VERB
ijtc-44	193	25	taxpayers	taxpayer	NOUN
ijtc-44	193	26	as	as	ADP
ijtc-44	193	27	a	a	DET
ijtc-44	193	28	basis	basis	NOUN
ijtc-44	193	29	for	for	ADP
ijtc-44	193	30	acting	act	VERB
ijtc-44	193	31	,	,	PUNCT
ijtc-44	193	32	making	make	VERB
ijtc-44	193	33	decisions	decision	NOUN
ijtc-44	193	34	,	,	PUNCT
ijtc-44	193	35	and	and	CCONJ
ijtc-44	193	36	to	to	PART
ijtc-44	193	37	pursue	pursue	VERB
ijtc-44	193	38	certain	certain	ADJ
ijtc-44	193	39	directions	direction	NOUN
ijtc-44	193	40	or	or	CCONJ
ijtc-44	193	41	strategies	strategy	NOUN
ijtc-44	193	42	in	in	ADP
ijtc-44	193	43	relation	relation	NOUN
ijtc-44	193	44	to	to	ADP
ijtc-44	193	45	the	the	DET
ijtc-44	193	46	implementation	implementation	NOUN
ijtc-44	193	47	of	of	ADP
ijtc-44	193	48	its	its	PRON
ijtc-44	193	49	rights	right	NOUN
ijtc-44	193	50	and	and	CCONJ
ijtc-44	193	51	obligations	obligation	NOUN
ijtc-44	193	52	in	in	ADP
ijtc-44	193	53	the	the	DET
ijtc-44	193	54	field	field	NOUN
ijtc-44	193	55	of	of	ADP
ijtc-44	193	56	taxation	taxation	NOUN
ijtc-44	193	57	"	"	PUNCT
ijtc-44	193	58	.	.	PUNCT
ijtc-44	194	1	according	accord	VERB
ijtc-44	194	2	to	to	ADP
ijtc-44	194	3	waluyo	waluyo	NOUN
ijtc-44	194	4	(	(	PUNCT
ijtc-44	194	5	2011:20	2011:20	ADJ
ijtc-44	194	6	)	)	PUNCT
ijtc-44	194	7	taxpayer	taxpayer	NOUN
ijtc-44	194	8	understanding	understanding	NOUN
ijtc-44	194	9	is	be	AUX
ijtc-44	194	10	as	as	SCONJ
ijtc-44	194	11	follows	follow	VERB
ijtc-44	194	12	:	:	PUNCT
ijtc-44	194	13	"	"	PUNCT
ijtc-44	194	14	taxpayer	taxpayer	NOUN
ijtc-44	194	15	understanding	understanding	NOUN
ijtc-44	194	16	is	be	AUX
ijtc-44	194	17	the	the	DET
ijtc-44	194	18	process	process	NOUN
ijtc-44	194	19	by	by	ADP
ijtc-44	194	20	which	which	PRON
ijtc-44	194	21	taxpayers	taxpayer	NOUN
ijtc-44	194	22	know	know	VERB
ijtc-44	194	23	and	and	CCONJ
ijtc-44	194	24	understand	understand	VERB
ijtc-44	194	25	about	about	ADP
ijtc-44	194	26	taxation	taxation	NOUN
ijtc-44	194	27	and	and	CCONJ
ijtc-44	194	28	apply	apply	VERB
ijtc-44	194	29	it	it	PRON
ijtc-44	194	30	to	to	PART
ijtc-44	194	31	pay	pay	VERB
ijtc-44	194	32	taxes	taxis	NOUN
ijtc-44	194	33	"	"	PUNCT
ijtc-44	194	34	.	.	PUNCT
ijtc-44	195	1	from	from	ADP
ijtc-44	195	2	this	this	DET
ijtc-44	195	3	sense	sense	NOUN
ijtc-44	195	4	,	,	PUNCT
ijtc-44	195	5	it	it	PRON
ijtc-44	195	6	can	can	AUX
ijtc-44	195	7	be	be	AUX
ijtc-44	195	8	concluded	conclude	VERB
ijtc-44	195	9	that	that	SCONJ
ijtc-44	195	10	a	a	DET
ijtc-44	195	11	taxpayer	taxpayer	NOUN
ijtc-44	195	12	's	's	PART
ijtc-44	195	13	understanding	understanding	NOUN
ijtc-44	195	14	is	be	AUX
ijtc-44	195	15	a	a	DET
ijtc-44	195	16	taxpayer	taxpayer	NOUN
ijtc-44	195	17	knowledge	knowledge	NOUN
ijtc-44	195	18	of	of	ADP
ijtc-44	195	19	its	its	PRON
ijtc-44	195	20	tax	tax	NOUN
ijtc-44	195	21	obligations	obligation	NOUN
ijtc-44	195	22	as	as	ADP
ijtc-44	195	23	in	in	ADP
ijtc-44	195	24	the	the	DET
ijtc-44	195	25	case	case	NOUN
ijtc-44	195	26	of	of	ADP
ijtc-44	195	27	acting	act	VERB
ijtc-44	195	28	,	,	PUNCT
ijtc-44	195	29	making	make	VERB
ijtc-44	195	30	decisions	decision	NOUN
ijtc-44	195	31	,	,	PUNCT
ijtc-44	195	32	and	and	CCONJ
ijtc-44	195	33	knowledge	knowledge	NOUN
ijtc-44	195	34	of	of	ADP
ijtc-44	195	35	taxation	taxation	NOUN
ijtc-44	195	36	regulations	regulation	NOUN
ijtc-44	195	37	.	.	PUNCT
ijtc-44	196	1	government	government	NOUN
ijtc-44	196	2	regulation	regulation	NOUN
ijtc-44	196	3	of	of	ADP
ijtc-44	196	4	the	the	DET
ijtc-44	196	5	republic	republic	NOUN
ijtc-44	196	6	of	of	ADP
ijtc-44	196	7	indonesia	indonesia	PROPN
ijtc-44	196	8	no	no	PROPN
ijtc-44	196	9	.	.	PROPN
ijtc-44	196	10	46	46	NUM
ijtc-44	196	11	year	year	NOUN
ijtc-44	196	12	2013	2013	NUM
ijtc-44	196	13	on	on	ADP
ijtc-44	196	14	income	income	NOUN
ijtc-44	196	15	tax	tax	NOUN
ijtc-44	196	16	on	on	ADP
ijtc-44	196	17	income	income	NOUN
ijtc-44	196	18	from	from	ADP
ijtc-44	196	19	accepted	accept	VERB
ijtc-44	196	20	or	or	CCONJ
ijtc-44	196	21	acquired	acquire	VERB
ijtc-44	196	22	taxes	taxis	NOUN
ijtc-44	196	23	that	that	PRON
ijtc-44	196	24	have	have	VERB
ijtc-44	196	25	a	a	DET
ijtc-44	196	26	certain	certain	ADJ
ijtc-44	196	27	gross	gross	ADJ
ijtc-44	196	28	circulation	circulation	NOUN
ijtc-44	196	29	or	or	CCONJ
ijtc-44	196	30	commonly	commonly	ADV
ijtc-44	196	31	called	call	VERB
ijtc-44	196	32	pp	pp	ADV
ijtc-44	196	33	no	no	INTJ
ijtc-44	196	34	.	.	NOUN
ijtc-44	197	1	46	46	NUM
ijtc-44	197	2	year	year	NOUN
ijtc-44	197	3	2013	2013	NUM
ijtc-44	197	4	is	be	AUX
ijtc-44	197	5	a	a	DET
ijtc-44	197	6	policy	policy	NOUN
ijtc-44	197	7	of	of	ADP
ijtc-44	197	8	taxation	taxation	NOUN
ijtc-44	197	9	that	that	PRON
ijtc-44	197	10	is	be	AUX
ijtc-44	197	11	relatively	relatively	ADV
ijtc-44	197	12	new	new	ADJ
ijtc-44	197	13	.	.	PUNCT
ijtc-44	198	1	this	this	DET
ijtc-44	198	2	regulation	regulation	NOUN
ijtc-44	198	3	shall	shall	AUX
ijtc-44	198	4	be	be	AUX
ijtc-44	198	5	effective	effective	ADJ
ijtc-44	198	6	since	since	SCONJ
ijtc-44	198	7	published	publish	VERB
ijtc-44	198	8	on	on	ADP
ijtc-44	198	9	1	1	NUM
ijtc-44	198	10	july	july	PROPN
ijtc-44	198	11	2013	2013	NUM
ijtc-44	198	12	and	and	CCONJ
ijtc-44	198	13	must	must	AUX
ijtc-44	198	14	be	be	AUX
ijtc-44	198	15	carried	carry	VERB
ijtc-44	198	16	out	out	ADP
ijtc-44	198	17	maximum	maximum	ADV
ijtc-44	198	18	per	per	ADP
ijtc-44	198	19	1	1	NUM
ijtc-44	198	20	january	january	PROPN
ijtc-44	198	21	2014	2014	NUM
ijtc-44	198	22	.	.	PUNCT
ijtc-44	199	1	the	the	DET
ijtc-44	199	2	purpose	purpose	NOUN
ijtc-44	199	3	of	of	ADP
ijtc-44	199	4	the	the	DET
ijtc-44	199	5	issuance	issuance	NOUN
ijtc-44	199	6	of	of	ADP
ijtc-44	199	7	this	this	DET
ijtc-44	199	8	regulation	regulation	NOUN
ijtc-44	199	9	is	be	AUX
ijtc-44	199	10	to	to	PART
ijtc-44	199	11	provide	provide	VERB
ijtc-44	199	12	convenience	convenience	NOUN
ijtc-44	199	13	to	to	ADP
ijtc-44	199	14	the	the	DET
ijtc-44	199	15	taxpayers	taxpayer	NOUN
ijtc-44	199	16	of	of	ADP
ijtc-44	199	17	individuals	individual	NOUN
ijtc-44	199	18	and	and	CCONJ
ijtc-44	199	19	bodies	body	NOUN
ijtc-44	199	20	that	that	PRON
ijtc-44	199	21	have	have	VERB
ijtc-44	199	22	a	a	DET
ijtc-44	199	23	certain	certain	ADJ
ijtc-44	199	24	gross	gross	ADJ
ijtc-44	199	25	circulation	circulation	NOUN
ijtc-44	199	26	in	in	ADP
ijtc-44	199	27	carrying	carry	VERB
ijtc-44	199	28	out	out	ADP
ijtc-44	199	29	their	their	PRON
ijtc-44	199	30	tax	tax	NOUN
ijtc-44	199	31	obligations	obligation	NOUN
ijtc-44	199	32	.	.	PUNCT
ijtc-44	200	1	therefore	therefore	ADV
ijtc-44	200	2	,	,	PUNCT
ijtc-44	200	3	the	the	DET
ijtc-44	200	4	government	government	NOUN
ijtc-44	200	5	has	have	AUX
ijtc-44	200	6	given	give	VERB
ijtc-44	200	7	a	a	DET
ijtc-44	200	8	separate	separate	ADJ
ijtc-44	200	9	treatment	treatment	NOUN
ijtc-44	200	10	regarding	regard	VERB
ijtc-44	200	11	the	the	DET
ijtc-44	200	12	provisions	provision	NOUN
ijtc-44	200	13	on	on	ADP
ijtc-44	200	14	counting	counting	NOUN
ijtc-44	200	15	,	,	PUNCT
ijtc-44	200	16	depositing	depositing	NOUN
ijtc-44	200	17	,	,	PUNCT
ijtc-44	200	18	and	and	CCONJ
ijtc-44	200	19	reporting	reporting	NOUN
ijtc-44	200	20	of	of	ADP
ijtc-44	200	21	income	income	NOUN
ijtc-44	200	22	tax	tax	NOUN
ijtc-44	200	23	owed	owe	VERB
ijtc-44	200	24	.	.	PUNCT
ijtc-44	201	1	article	article	NOUN
ijtc-44	201	2	2	2	NUM
ijtc-44	201	3	pp	pp	ADP
ijtc-44	201	4	46	46	NUM
ijtc-44	201	5	year	year	NOUN
ijtc-44	201	6	2013	2013	NUM
ijtc-44	201	7	mentions	mention	NOUN
ijtc-44	201	8	criteria	criterion	NOUN
ijtc-44	201	9	that	that	PRON
ijtc-44	201	10	become	become	VERB
ijtc-44	201	11	the	the	DET
ijtc-44	201	12	object	object	NOUN
ijtc-44	201	13	of	of	ADP
ijtc-44	201	14	this	this	DET
ijtc-44	201	15	tax	tax	NOUN
ijtc-44	201	16	regulation	regulation	NOUN
ijtc-44	201	17	as	as	SCONJ
ijtc-44	201	18	follows	follow	VERB
ijtc-44	201	19	:	:	PUNCT
ijtc-44	201	20	1	1	X
ijtc-44	201	21	)	)	PUNCT
ijtc-44	201	22	for	for	ADP
ijtc-44	201	23	income	income	NOUN
ijtc-44	201	24	from	from	ADP
ijtc-44	201	25	an	an	DET
ijtc-44	201	26	accepted	accept	VERB
ijtc-44	201	27	or	or	CCONJ
ijtc-44	201	28	acquired	acquire	VERB
ijtc-44	201	29	taxpayer	taxpayer	NOUN
ijtc-44	201	30	who	who	PRON
ijtc-44	201	31	has	have	VERB
ijtc-44	201	32	a	a	DET
ijtc-44	201	33	certain	certain	ADJ
ijtc-44	201	34	gross	gross	ADJ
ijtc-44	201	35	circulation	circulation	NOUN
ijtc-44	201	36	,	,	PUNCT
ijtc-44	201	37	is	be	AUX
ijtc-44	201	38	subject	subject	ADJ
ijtc-44	201	39	to	to	ADP
ijtc-44	201	40	a	a	DET
ijtc-44	201	41	final	final	ADJ
ijtc-44	201	42	income	income	NOUN
ijtc-44	201	43	tax	tax	NOUN
ijtc-44	201	44	.	.	PUNCT
ijtc-44	202	1	2	2	X
ijtc-44	202	2	)	)	PUNCT
ijtc-44	202	3	the	the	DET
ijtc-44	202	4	taxpayer	taxpayer	NOUN
ijtc-44	202	5	having	have	VERB
ijtc-44	202	6	a	a	DET
ijtc-44	202	7	certain	certain	ADJ
ijtc-44	202	8	gross	gross	ADJ
ijtc-44	202	9	circulation	circulation	NOUN
ijtc-44	202	10	as	as	SCONJ
ijtc-44	202	11	intended	intend	VERB
ijtc-44	202	12	in	in	ADP
ijtc-44	202	13	paragraph	paragraph	NOUN
ijtc-44	202	14	(	(	PUNCT
ijtc-44	202	15	1	1	NUM
ijtc-44	202	16	)	)	PUNCT
ijtc-44	202	17	is	be	AUX
ijtc-44	202	18	the	the	DET
ijtc-44	202	19	taxpayer	taxpayer	NOUN
ijtc-44	202	20	who	who	PRON
ijtc-44	202	21	meets	meet	VERB
ijtc-44	202	22	the	the	DET
ijtc-44	202	23	following	follow	VERB
ijtc-44	202	24	criteria	criterion	NOUN
ijtc-44	202	25	:	:	PUNCT
ijtc-44	202	26	a	a	X
ijtc-44	202	27	)	)	PUNCT
ijtc-44	202	28	the	the	DET
ijtc-44	202	29	taxpayer	taxpayer	NOUN
ijtc-44	202	30	's	's	PART
ijtc-44	202	31	personal	personal	ADJ
ijtc-44	202	32	or	or	CCONJ
ijtc-44	202	33	taxpayer	taxpayer	NOUN
ijtc-44	202	34	body	body	NOUN
ijtc-44	202	35	does	do	AUX
ijtc-44	202	36	not	not	PART
ijtc-44	202	37	include	include	VERB
ijtc-44	202	38	a	a	DET
ijtc-44	202	39	permanent	permanent	ADJ
ijtc-44	202	40	establishment	establishment	NOUN
ijtc-44	202	41	;	;	PUNCT
ijtc-44	202	42	dan	dan	PROPN
ijtc-44	202	43	b	b	PROPN
ijtc-44	202	44	)	)	PUNCT
ijtc-44	202	45	accepting	accept	VERB
ijtc-44	202	46	income	income	NOUN
ijtc-44	202	47	from	from	ADP
ijtc-44	202	48	the	the	DET
ijtc-44	202	49	business	business	NOUN
ijtc-44	202	50	,	,	PUNCT
ijtc-44	202	51	excluding	exclude	VERB
ijtc-44	202	52	income	income	NOUN
ijtc-44	202	53	from	from	ADP
ijtc-44	202	54	the	the	DET
ijtc-44	202	55	service	service	NOUN
ijtc-44	202	56	in	in	ADP
ijtc-44	202	57	connection	connection	NOUN
ijtc-44	202	58	with	with	ADP
ijtc-44	202	59	the	the	DET
ijtc-44	202	60	free	free	ADJ
ijtc-44	202	61	work	work	NOUN
ijtc-44	202	62	,	,	PUNCT
ijtc-44	202	63	with	with	ADP
ijtc-44	202	64	gross	gross	ADJ
ijtc-44	202	65	circulation	circulation	NOUN
ijtc-44	202	66	not	not	PART
ijtc-44	202	67	exceeding	exceed	VERB
ijtc-44	202	68	rp	rp	NOUN
ijtc-44	202	69	4.800.000.000	4.800.000.000	NUM
ijtc-44	202	70	,	,	PUNCT
ijtc-44	202	71	00	00	PUNCT
ijtc-44	203	1	(	(	PUNCT
ijtc-44	203	2	four	four	NUM
ijtc-44	203	3	billion	billion	NUM
ijtc-44	203	4	eight	eight	NUM
ijtc-44	203	5	hundred	hundred	NUM
ijtc-44	203	6	million	million	NUM
ijtc-44	203	7	rupiah	rupiah	NOUN
ijtc-44	203	8	)	)	PUNCT
ijtc-44	203	9	in	in	ADP
ijtc-44	203	10	1	1	NUM
ijtc-44	203	11	(	(	PUNCT
ijtc-44	203	12	one	one	NUM
ijtc-44	203	13	)	)	PUNCT
ijtc-44	203	14	tax	tax	NOUN
ijtc-44	203	15	year	year	NOUN
ijtc-44	203	16	.	.	PUNCT
ijtc-44	204	1	3	3	X
ijtc-44	204	2	)	)	PUNCT
ijtc-44	204	3	excluding	exclude	VERB
ijtc-44	204	4	the	the	DET
ijtc-44	204	5	individual	individual	ADJ
ijtc-44	204	6	taxpayers	taxpayer	NOUN
ijtc-44	204	7	as	as	SCONJ
ijtc-44	204	8	intended	intend	VERB
ijtc-44	204	9	in	in	ADP
ijtc-44	204	10	paragraph	paragraph	NOUN
ijtc-44	204	11	(	(	PUNCT
ijtc-44	204	12	2	2	NUM
ijtc-44	204	13	)	)	PUNCT
ijtc-44	204	14	is	be	AUX
ijtc-44	204	15	the	the	DET
ijtc-44	204	16	taxpayer	taxpayer	NOUN
ijtc-44	204	17	of	of	ADP
ijtc-44	204	18	the	the	DET
ijtc-44	204	19	individual	individual	NOUN
ijtc-44	204	20	who	who	PRON
ijtc-44	204	21	conducts	conduct	VERB
ijtc-44	204	22	the	the	DET
ijtc-44	204	23	business	business	NOUN
ijtc-44	204	24	of	of	ADP
ijtc-44	204	25	trading	trading	NOUN
ijtc-44	204	26	and/or	and/or	CCONJ
ijtc-44	204	27	services	service	NOUN
ijtc-44	204	28	in	in	ADP
ijtc-44	204	29	his	his	PRON
ijtc-44	204	30	business	business	NOUN
ijtc-44	204	31	:	:	PUNCT
ijtc-44	204	32	a	a	X
ijtc-44	204	33	)	)	PUNCT
ijtc-44	204	34	use	use	NOUN
ijtc-44	204	35	facilities	facility	NOUN
ijtc-44	204	36	or	or	CCONJ
ijtc-44	204	37	infrastructures	infrastructure	NOUN
ijtc-44	204	38	that	that	PRON
ijtc-44	204	39	can	can	AUX
ijtc-44	204	40	be	be	AUX
ijtc-44	204	41	disassembled	disassemble	VERB
ijtc-44	204	42	,	,	PUNCT
ijtc-44	204	43	whether	whether	SCONJ
ijtc-44	204	44	settled	settle	VERB
ijtc-44	204	45	or	or	CCONJ
ijtc-44	204	46	unsettled	unsettle	VERB
ijtc-44	204	47	;	;	PUNCT
ijtc-44	204	48	dan	dan	PROPN
ijtc-44	204	49	b	b	PROPN
ijtc-44	204	50	)	)	PUNCT
ijtc-44	204	51	use	use	VERB
ijtc-44	204	52	part	part	NOUN
ijtc-44	204	53	or	or	CCONJ
ijtc-44	204	54	all	all	PRON
ijtc-44	204	55	of	of	ADP
ijtc-44	204	56	the	the	DET
ijtc-44	204	57	place	place	NOUN
ijtc-44	204	58	for	for	ADP
ijtc-44	204	59	the	the	DET
ijtc-44	204	60	public	public	ADJ
ijtc-44	204	61	interest	interest	NOUN
ijtc-44	204	62	that	that	PRON
ijtc-44	204	63	is	be	AUX
ijtc-44	204	64	not	not	PART
ijtc-44	204	65	intended	intend	VERB
ijtc-44	204	66	for	for	ADP
ijtc-44	204	67	a	a	DET
ijtc-44	204	68	place	place	NOUN
ijtc-44	204	69	of	of	ADP
ijtc-44	204	70	business	business	NOUN
ijtc-44	204	71	or	or	CCONJ
ijtc-44	204	72	selling	selling	NOUN
ijtc-44	204	73	.	.	PUNCT
ijtc-44	205	1	4	4	X
ijtc-44	205	2	)	)	PUNCT
ijtc-44	205	3	excluding	exclude	VERB
ijtc-44	205	4	the	the	DET
ijtc-44	205	5	taxpayer	taxpayer	NOUN
ijtc-44	205	6	as	as	SCONJ
ijtc-44	205	7	intended	intend	VERB
ijtc-44	205	8	in	in	ADP
ijtc-44	205	9	paragraph	paragraph	NOUN
ijtc-44	205	10	(	(	PUNCT
ijtc-44	205	11	2	2	NUM
ijtc-44	205	12	)	)	PUNCT
ijtc-44	205	13	is	be	AUX
ijtc-44	205	14	:	:	PUNCT
ijtc-44	205	15	a	a	X
ijtc-44	205	16	)	)	PUNCT
ijtc-44	205	17	the	the	DET
ijtc-44	205	18	taxpayer	taxpayer	NOUN
ijtc-44	205	19	body	body	NOUN
ijtc-44	205	20	is	be	AUX
ijtc-44	205	21	not	not	PART
ijtc-44	205	22	yet	yet	ADV
ijtc-44	205	23	commercially	commercially	ADV
ijtc-44	205	24	operating	operate	VERB
ijtc-44	205	25	;	;	PUNCT
ijtc-44	205	26	or	or	CCONJ
ijtc-44	205	27	awareness	awareness	NOUN
ijtc-44	205	28	and	and	CCONJ
ijtc-44	205	29	compliance	compliance	NOUN
ijtc-44	205	30	analysis	analysis	NOUN
ijtc-44	205	31	taxpayer	taxpayer	NOUN
ijtc-44	205	32	identification	identification	NOUN
ijtc-44	205	33	number	number	NOUN
ijtc-44	205	34	(	(	PUNCT
ijtc-44	205	35	study	study	NOUN
ijtc-44	205	36	at	at	ADP
ijtc-44	205	37	high	high	ADJ
ijtc-44	205	38	school	school	NOUN
ijtc-44	205	39	logistics	logistic	NOUN
ijtc-44	205	40	management	management	PROPN
ijtc-44	205	41	indonesia	indonesia	PROPN
ijtc-44	205	42	)	)	PUNCT
ijtc-44	206	1	suherman	suherman	PROPN
ijtc-44	206	2	52	52	NUM
ijtc-44	206	3	|	|	ADV
ijtc-44	206	4	ilomata	ilomata	PROPN
ijtc-44	206	5	international	international	ADJ
ijtc-44	206	6	journal	journal	NOUN
ijtc-44	206	7	of	of	ADP
ijtc-44	206	8	tax	tax	PROPN
ijtc-44	206	9	&	&	CCONJ
ijtc-44	206	10	accounting	accounting	PROPN
ijtc-44	206	11	vol	vol	NOUN
ijtc-44	206	12	.	.	PROPN
ijtc-44	207	1	1	1	NUM
ijtc-44	207	2	no	no	NOUN
ijtc-44	207	3	.	.	NOUN
ijtc-44	207	4	2	2	NUM
ijtc-44	207	5	march	march	NOUN
ijtc-44	207	6	2020	2020	NUM
ijtc-44	207	7	b	b	X
ijtc-44	207	8	)	)	PUNCT
ijtc-44	207	9	the	the	DET
ijtc-44	207	10	taxpayer	taxpayer	NOUN
ijtc-44	207	11	body	body	NOUN
ijtc-44	207	12	within	within	ADP
ijtc-44	207	13	1	1	NUM
ijtc-44	207	14	(	(	PUNCT
ijtc-44	207	15	one	one	NUM
ijtc-44	207	16	)	)	PUNCT
ijtc-44	207	17	year	year	NOUN
ijtc-44	207	18	after	after	SCONJ
ijtc-44	207	19	commercial	commercial	ADJ
ijtc-44	207	20	operation	operation	NOUN
ijtc-44	207	21	obtained	obtain	VERB
ijtc-44	207	22	gross	gross	ADJ
ijtc-44	207	23	circulation	circulation	NOUN
ijtc-44	207	24	exceeding	exceed	VERB
ijtc-44	207	25	rp	rp	NOUN
ijtc-44	207	26	4.800.000.000	4.800.000.000	NUM
ijtc-44	207	27	,	,	PUNCT
ijtc-44	207	28	00	00	PUNCT
ijtc-44	208	1	(	(	PUNCT
ijtc-44	208	2	four	four	NUM
ijtc-44	208	3	billion	billion	NUM
ijtc-44	208	4	eight	eight	NUM
ijtc-44	208	5	hundred	hundred	NUM
ijtc-44	208	6	million	million	NUM
ijtc-44	208	7	rupiah	rupiah	NOUN
ijtc-44	208	8	)	)	PUNCT
ijtc-44	208	9	.	.	PUNCT
ijtc-44	209	1	taxpayer	taxpayer	PROPN
ijtc-44	209	2	's	's	PART
ijtc-44	209	3	understanding	understanding	NOUN
ijtc-44	209	4	of	of	ADP
ijtc-44	209	5	pp	pp	ADV
ijtc-44	209	6	no	no	INTJ
ijtc-44	209	7	.	.	NOUN
ijtc-44	209	8	46	46	NUM
ijtc-44	209	9	year	year	NOUN
ijtc-44	209	10	2013	2013	NUM
ijtc-44	209	11	is	be	AUX
ijtc-44	209	12	the	the	DET
ijtc-44	209	13	level	level	NOUN
ijtc-44	209	14	of	of	ADP
ijtc-44	209	15	knowledge	knowledge	NOUN
ijtc-44	209	16	and	and	CCONJ
ijtc-44	209	17	ability	ability	NOUN
ijtc-44	209	18	of	of	ADP
ijtc-44	209	19	taxpayer	taxpayer	NOUN
ijtc-44	209	20	in	in	ADP
ijtc-44	209	21	the	the	DET
ijtc-44	209	22	validity	validity	NOUN
ijtc-44	209	23	of	of	ADP
ijtc-44	209	24	pp	pp	ADV
ijtc-44	210	1	no	no	INTJ
ijtc-44	210	2	.	.	NOUN
ijtc-44	211	1	46	46	NUM
ijtc-44	211	2	year	year	NOUN
ijtc-44	211	3	2013	2013	NUM
ijtc-44	211	4	,	,	PUNCT
ijtc-44	211	5	both	both	CCONJ
ijtc-44	211	6	content	content	NOUN
ijtc-44	211	7	and	and	CCONJ
ijtc-44	211	8	administration	administration	NOUN
ijtc-44	211	9	.	.	PUNCT
ijtc-44	212	1	taxpayer	taxpayer	NOUN
ijtc-44	212	2	knowledge	knowledge	NOUN
ijtc-44	212	3	related	relate	VERB
ijtc-44	212	4	to	to	ADP
ijtc-44	212	5	pp	pp	ADV
ijtc-44	213	1	no	no	INTJ
ijtc-44	213	2	.	.	NOUN
ijtc-44	214	1	46	46	NUM
ijtc-44	214	2	year	year	NOUN
ijtc-44	214	3	2013	2013	NUM
ijtc-44	214	4	will	will	AUX
ijtc-44	214	5	provide	provide	VERB
ijtc-44	214	6	a	a	DET
ijtc-44	214	7	rational	rational	ADJ
ijtc-44	214	8	picture	picture	NOUN
ijtc-44	214	9	for	for	ADP
ijtc-44	214	10	taxpayers	taxpayer	NOUN
ijtc-44	214	11	in	in	ADP
ijtc-44	214	12	order	order	NOUN
ijtc-44	214	13	to	to	PART
ijtc-44	214	14	carry	carry	VERB
ijtc-44	214	15	out	out	ADP
ijtc-44	214	16	its	its	PRON
ijtc-44	214	17	tax	tax	NOUN
ijtc-44	214	18	obligations	obligation	NOUN
ijtc-44	214	19	.	.	PUNCT
ijtc-44	215	1	as	as	ADP
ijtc-44	215	2	for	for	ADP
ijtc-44	215	3	the	the	DET
ijtc-44	215	4	compulsory	compulsory	ADJ
ijtc-44	215	5	ability	ability	NOUN
ijtc-44	215	6	to	to	PART
ijtc-44	215	7	interpret	interpret	VERB
ijtc-44	215	8	the	the	DET
ijtc-44	215	9	contents	content	NOUN
ijtc-44	215	10	of	of	ADP
ijtc-44	215	11	pp	pp	ADV
ijtc-44	216	1	no	no	INTJ
ijtc-44	216	2	.	.	NOUN
ijtc-44	216	3	46	46	NUM
ijtc-44	216	4	year	year	NOUN
ijtc-44	216	5	2013	2013	NUM
ijtc-44	216	6	tax	tax	NOUN
ijtc-44	216	7	is	be	AUX
ijtc-44	216	8	expected	expect	VERB
ijtc-44	216	9	to	to	PART
ijtc-44	216	10	encourage	encourage	VERB
ijtc-44	216	11	the	the	DET
ijtc-44	216	12	taxpayer	taxpayer	NOUN
ijtc-44	216	13	to	to	PART
ijtc-44	216	14	technically	technically	ADV
ijtc-44	216	15	fulfill	fulfill	VERB
ijtc-44	216	16	its	its	PRON
ijtc-44	216	17	tax	tax	NOUN
ijtc-44	216	18	obligations	obligation	NOUN
ijtc-44	216	19	in	in	ADP
ijtc-44	216	20	conducting	conduct	VERB
ijtc-44	216	21	its	its	PRON
ijtc-44	216	22	administration	administration	NOUN
ijtc-44	216	23	,	,	PUNCT
ijtc-44	216	24	calculation	calculation	NOUN
ijtc-44	216	25	,	,	PUNCT
ijtc-44	216	26	payment	payment	NOUN
ijtc-44	216	27	,	,	PUNCT
ijtc-44	216	28	or	or	CCONJ
ijtc-44	216	29	reporting	reporting	NOUN
ijtc-44	216	30	.	.	PUNCT
ijtc-44	217	1	b.	b.	PROPN
ijtc-44	217	2	taxpayer	taxpayer	PROPN
ijtc-44	217	3	understanding	understanding	PROPN
ijtc-44	217	4	indicator	indicator	NOUN
ijtc-44	217	5	:	:	PUNCT
ijtc-44	217	6	based	base	VERB
ijtc-44	217	7	on	on	ADP
ijtc-44	217	8	the	the	DET
ijtc-44	217	9	concept	concept	NOUN
ijtc-44	217	10	of	of	ADP
ijtc-44	217	11	knowledge	knowledge	NOUN
ijtc-44	217	12	and	and	CCONJ
ijtc-44	217	13	understanding	understanding	NOUN
ijtc-44	217	14	of	of	ADP
ijtc-44	217	15	tax	tax	NOUN
ijtc-44	217	16	according	accord	VERB
ijtc-44	217	17	to	to	ADP
ijtc-44	217	18	rahayu	rahayu	PROPN
ijtc-44	217	19	(	(	PUNCT
ijtc-44	217	20	2010:141	2010:141	NUM
ijtc-44	217	21	)	)	PUNCT
ijtc-44	217	22	some	some	DET
ijtc-44	217	23	taxpayer	taxpayer	NOUN
ijtc-44	217	24	indicators	indicator	NOUN
ijtc-44	217	25	know	know	VERB
ijtc-44	217	26	and	and	CCONJ
ijtc-44	217	27	understand	understand	VERB
ijtc-44	217	28	taxation	taxation	NOUN
ijtc-44	217	29	regulations	regulation	NOUN
ijtc-44	217	30	,	,	PUNCT
ijtc-44	217	31	namely	namely	ADV
ijtc-44	217	32	:	:	PUNCT
ijtc-44	217	33	1	1	X
ijtc-44	217	34	)	)	PUNCT
ijtc-44	217	35	knowledge	knowledge	NOUN
ijtc-44	217	36	related	relate	VERB
ijtc-44	217	37	to	to	ADP
ijtc-44	217	38	the	the	DET
ijtc-44	217	39	general	general	ADJ
ijtc-44	217	40	provisions	provision	NOUN
ijtc-44	217	41	of	of	ADP
ijtc-44	217	42	pp	pp	ADV
ijtc-44	217	43	no	no	INTJ
ijtc-44	217	44	.	.	NOUN
ijtc-44	217	45	46	46	NUM
ijtc-44	217	46	year	year	NOUN
ijtc-44	217	47	2013	2013	NUM
ijtc-44	217	48	which	which	PRON
ijtc-44	217	49	includes	include	VERB
ijtc-44	217	50	the	the	DET
ijtc-44	217	51	enforcement	enforcement	NOUN
ijtc-44	217	52	of	of	ADP
ijtc-44	217	53	regulations	regulation	NOUN
ijtc-44	217	54	and	and	CCONJ
ijtc-44	217	55	the	the	DET
ijtc-44	217	56	content	content	NOUN
ijtc-44	217	57	of	of	ADP
ijtc-44	217	58	regulations	regulation	NOUN
ijtc-44	217	59	(	(	PUNCT
ijtc-44	217	60	objects	object	NOUN
ijtc-44	217	61	and	and	CCONJ
ijtc-44	217	62	subjects	subject	NOUN
ijtc-44	217	63	that	that	PRON
ijtc-44	217	64	are	be	AUX
ijtc-44	217	65	subject	subject	ADJ
ijtc-44	217	66	to	to	ADP
ijtc-44	217	67	regulation	regulation	NOUN
ijtc-44	217	68	)	)	PUNCT
ijtc-44	217	69	.	.	PUNCT
ijtc-44	218	1	2	2	X
ijtc-44	218	2	)	)	PUNCT
ijtc-44	218	3	knowledge	knowledge	NOUN
ijtc-44	218	4	of	of	ADP
ijtc-44	218	5	taxation	taxation	NOUN
ijtc-44	218	6	system	system	NOUN
ijtc-44	218	7	in	in	ADP
ijtc-44	218	8	indonesia	indonesia	PROPN
ijtc-44	218	9	taxation	taxation	NOUN
ijtc-44	218	10	system	system	NOUN
ijtc-44	218	11	applied	apply	VERB
ijtc-44	218	12	in	in	ADP
ijtc-44	218	13	indonesia	indonesia	PROPN
ijtc-44	218	14	is	be	AUX
ijtc-44	218	15	a	a	DET
ijtc-44	218	16	self	self	NOUN
ijtc-44	218	17	asessmnt	asessmnt	NOUN
ijtc-44	218	18	system	system	NOUN
ijtc-44	218	19	that	that	PRON
ijtc-44	218	20	is	be	AUX
ijtc-44	218	21	a	a	DET
ijtc-44	218	22	tax	tax	NOUN
ijtc-44	218	23	-	-	PUNCT
ijtc-44	218	24	collection	collection	NOUN
ijtc-44	218	25	that	that	PRON
ijtc-44	218	26	gives	give	VERB
ijtc-44	218	27	the	the	DET
ijtc-44	218	28	trust	trust	NOUN
ijtc-44	218	29	,	,	PUNCT
ijtc-44	218	30	the	the	DET
ijtc-44	218	31	responsibility	responsibility	NOUN
ijtc-44	218	32	to	to	ADP
ijtc-44	218	33	the	the	DET
ijtc-44	218	34	taxpayer	taxpayer	NOUN
ijtc-44	218	35	to	to	PART
ijtc-44	218	36	calculate	calculate	VERB
ijtc-44	218	37	,	,	PUNCT
ijtc-44	218	38	take	take	VERB
ijtc-44	218	39	into	into	ADP
ijtc-44	218	40	account	account	NOUN
ijtc-44	218	41	,	,	PUNCT
ijtc-44	218	42	deposit	deposit	NOUN
ijtc-44	218	43	,	,	PUNCT
ijtc-44	218	44	and	and	CCONJ
ijtc-44	218	45	report	report	VERB
ijtc-44	218	46	the	the	DET
ijtc-44	218	47	amount	amount	NOUN
ijtc-44	218	48	of	of	ADP
ijtc-44	218	49	the	the	DET
ijtc-44	218	50	tax	tax	NOUN
ijtc-44	218	51	to	to	PART
ijtc-44	218	52	be	be	AUX
ijtc-44	218	53	paid	pay	VERB
ijtc-44	218	54	.	.	PUNCT
ijtc-44	219	1	3	3	X
ijtc-44	219	2	)	)	PUNCT
ijtc-44	219	3	knowledge	knowledge	NOUN
ijtc-44	219	4	of	of	ADP
ijtc-44	219	5	taxation	taxation	NOUN
ijtc-44	219	6	function	function	NOUN
ijtc-44	219	7	there	there	PRON
ijtc-44	219	8	are	be	VERB
ijtc-44	219	9	two	two	NUM
ijtc-44	219	10	functions	function	NOUN
ijtc-44	219	11	of	of	ADP
ijtc-44	219	12	taxation	taxation	NOUN
ijtc-44	219	13	as	as	SCONJ
ijtc-44	219	14	follows	follow	VERB
ijtc-44	219	15	:	:	PUNCT
ijtc-44	219	16	a	a	X
ijtc-44	219	17	)	)	PUNCT
ijtc-44	219	18	budgetair	budgetair	NOUN
ijtc-44	219	19	function	function	NOUN
ijtc-44	219	20	tax	tax	NOUN
ijtc-44	219	21	as	as	ADP
ijtc-44	219	22	a	a	DET
ijtc-44	219	23	source	source	NOUN
ijtc-44	219	24	of	of	ADP
ijtc-44	219	25	funds	fund	NOUN
ijtc-44	219	26	for	for	SCONJ
ijtc-44	219	27	the	the	DET
ijtc-44	219	28	government	government	NOUN
ijtc-44	219	29	to	to	PART
ijtc-44	219	30	finance	finance	VERB
ijtc-44	219	31	its	its	PRON
ijtc-44	219	32	expenditures	expenditure	NOUN
ijtc-44	219	33	,	,	PUNCT
ijtc-44	219	34	both	both	DET
ijtc-44	219	35	routine	routine	ADJ
ijtc-44	219	36	expenditure	expenditure	NOUN
ijtc-44	219	37	and	and	CCONJ
ijtc-44	219	38	development	development	NOUN
ijtc-44	219	39	.	.	PUNCT
ijtc-44	220	1	b	b	X
ijtc-44	220	2	)	)	PUNCT
ijtc-44	220	3	function	function	NOUN
ijtc-44	220	4	set	set	VERB
ijtc-44	220	5	tax	tax	NOUN
ijtc-44	220	6	as	as	ADP
ijtc-44	220	7	a	a	DET
ijtc-44	220	8	tool	tool	NOUN
ijtc-44	220	9	to	to	PART
ijtc-44	220	10	govern	govern	VERB
ijtc-44	220	11	or	or	CCONJ
ijtc-44	220	12	enforce	enforce	VERB
ijtc-44	220	13	government	government	NOUN
ijtc-44	220	14	policies	policy	NOUN
ijtc-44	220	15	in	in	ADP
ijtc-44	220	16	the	the	DET
ijtc-44	220	17	social	social	ADJ
ijtc-44	220	18	and	and	CCONJ
ijtc-44	220	19	economic	economic	ADJ
ijtc-44	220	20	sphere	sphere	NOUN
ijtc-44	220	21	.	.	PUNCT
ijtc-44	221	1	7	7	X
ijtc-44	221	2	.	.	X
ijtc-44	221	3	taxpayer	taxpayer	NOUN
ijtc-44	221	4	awareness	awareness	NOUN
ijtc-44	221	5	a.	a.	NOUN
ijtc-44	221	6	definition	definition	NOUN
ijtc-44	221	7	of	of	ADP
ijtc-44	221	8	taxpayer	taxpayer	NOUN
ijtc-44	221	9	awareness	awareness	NOUN
ijtc-44	221	10	taxpayer	taxpayer	NOUN
ijtc-44	221	11	awareness	awareness	NOUN
ijtc-44	221	12	is	be	AUX
ijtc-44	221	13	a	a	DET
ijtc-44	221	14	taxpayer	taxpayer	NOUN
ijtc-44	221	15	's	's	PART
ijtc-44	221	16	conduct	conduct	NOUN
ijtc-44	221	17	in	in	ADP
ijtc-44	221	18	the	the	DET
ijtc-44	221	19	form	form	NOUN
ijtc-44	221	20	of	of	ADP
ijtc-44	221	21	a	a	DET
ijtc-44	221	22	view	view	NOUN
ijtc-44	221	23	or	or	CCONJ
ijtc-44	221	24	perception	perception	NOUN
ijtc-44	221	25	involving	involve	VERB
ijtc-44	221	26	confidence	confidence	NOUN
ijtc-44	221	27	,	,	PUNCT
ijtc-44	221	28	knowledge	knowledge	NOUN
ijtc-44	221	29	and	and	CCONJ
ijtc-44	221	30	reasoning	reasoning	NOUN
ijtc-44	221	31	as	as	ADV
ijtc-44	221	32	well	well	ADV
ijtc-44	221	33	as	as	ADP
ijtc-44	221	34	a	a	DET
ijtc-44	221	35	tendency	tendency	NOUN
ijtc-44	221	36	to	to	PART
ijtc-44	221	37	act	act	VERB
ijtc-44	221	38	in	in	ADP
ijtc-44	221	39	accordance	accordance	NOUN
ijtc-44	221	40	with	with	ADP
ijtc-44	221	41	the	the	DET
ijtc-44	221	42	stimulus	stimulus	NOUN
ijtc-44	221	43	given	give	VERB
ijtc-44	221	44	by	by	ADP
ijtc-44	221	45	the	the	DET
ijtc-44	221	46	system	system	NOUN
ijtc-44	221	47	and	and	CCONJ
ijtc-44	221	48	the	the	DET
ijtc-44	221	49	provisions	provision	NOUN
ijtc-44	221	50	of	of	ADP
ijtc-44	221	51	the	the	DET
ijtc-44	221	52	taxation	taxation	NOUN
ijtc-44	221	53	applicable	applicable	ADJ
ijtc-44	221	54	,	,	PUNCT
ijtc-44	221	55	ritonga	ritonga	ADJ
ijtc-44	221	56	(	(	PUNCT
ijtc-44	221	57	2011:15	2011:15	NUM
ijtc-44	221	58	)	)	PUNCT
ijtc-44	221	59	.	.	PUNCT
ijtc-44	222	1	it	it	PRON
ijtc-44	222	2	can	can	AUX
ijtc-44	222	3	therefore	therefore	ADV
ijtc-44	222	4	be	be	AUX
ijtc-44	222	5	concluded	conclude	VERB
ijtc-44	222	6	that	that	SCONJ
ijtc-44	222	7	the	the	DET
ijtc-44	222	8	taxpayer	taxpayer	NOUN
ijtc-44	222	9	awareness	awareness	NOUN
ijtc-44	222	10	is	be	AUX
ijtc-44	222	11	a	a	DET
ijtc-44	222	12	condition	condition	NOUN
ijtc-44	222	13	where	where	SCONJ
ijtc-44	222	14	the	the	DET
ijtc-44	222	15	taxpayer	taxpayer	NOUN
ijtc-44	222	16	knows	know	VERB
ijtc-44	222	17	and	and	CCONJ
ijtc-44	222	18	understands	understand	VERB
ijtc-44	222	19	the	the	DET
ijtc-44	222	20	tax	tax	NOUN
ijtc-44	222	21	matters	matter	NOUN
ijtc-44	222	22	.	.	PUNCT
ijtc-44	223	1	the	the	DET
ijtc-44	223	2	taxpayer	taxpayer	NOUN
ijtc-44	223	3	awareness	awareness	NOUN
ijtc-44	223	4	is	be	AUX
ijtc-44	223	5	necessary	necessary	ADJ
ijtc-44	223	6	,	,	PUNCT
ijtc-44	223	7	if	if	SCONJ
ijtc-44	223	8	the	the	DET
ijtc-44	223	9	taxpayer	taxpayer	NOUN
ijtc-44	223	10	has	have	AUX
ijtc-44	223	11	been	be	AUX
ijtc-44	223	12	aware	aware	ADJ
ijtc-44	223	13	to	to	PART
ijtc-44	223	14	pay	pay	VERB
ijtc-44	223	15	the	the	DET
ijtc-44	223	16	tax	tax	NOUN
ijtc-44	223	17	,	,	PUNCT
ijtc-44	223	18	the	the	DET
ijtc-44	223	19	tax	tax	NOUN
ijtc-44	223	20	compliance	compliance	NOUN
ijtc-44	223	21	will	will	AUX
ijtc-44	223	22	be	be	AUX
ijtc-44	223	23	fulfilled	fulfil	VERB
ijtc-44	223	24	,	,	PUNCT
ijtc-44	223	25	so	so	SCONJ
ijtc-44	223	26	that	that	SCONJ
ijtc-44	223	27	the	the	DET
ijtc-44	223	28	tax	tax	NOUN
ijtc-44	223	29	payment	payment	NOUN
ijtc-44	223	30	will	will	AUX
ijtc-44	223	31	continue	continue	VERB
ijtc-44	223	32	to	to	PART
ijtc-44	223	33	increase	increase	VERB
ijtc-44	223	34	and	and	CCONJ
ijtc-44	223	35	no	no	DET
ijtc-44	223	36	more	more	ADJ
ijtc-44	223	37	taxpayers	taxpayer	NOUN
ijtc-44	223	38	who	who	PRON
ijtc-44	223	39	refuse	refuse	VERB
ijtc-44	223	40	to	to	PART
ijtc-44	223	41	pay	pay	VERB
ijtc-44	223	42	taxes	taxis	NOUN
ijtc-44	223	43	.	.	PUNCT
ijtc-44	224	1	according	accord	VERB
ijtc-44	224	2	to	to	ADP
ijtc-44	224	3	the	the	DET
ijtc-44	224	4	english	english	ADJ
ijtc-44	224	5	great	great	ADJ
ijtc-44	224	6	dictionary	dictionary	NOUN
ijtc-44	224	7	(	(	PUNCT
ijtc-44	224	8	2011	2011	NUM
ijtc-44	224	9	)	)	PUNCT
ijtc-44	224	10	the	the	DET
ijtc-44	224	11	definition	definition	NOUN
ijtc-44	224	12	of	of	ADP
ijtc-44	224	13	taxpayer	taxpayer	NOUN
ijtc-44	224	14	awareness	awareness	NOUN
ijtc-44	224	15	is	be	AUX
ijtc-44	224	16	as	as	SCONJ
ijtc-44	224	17	follows	follow	VERB
ijtc-44	224	18	:	:	PUNCT
ijtc-44	224	19	"	"	PUNCT
ijtc-44	224	20	taxpayer	taxpayer	NOUN
ijtc-44	224	21	awareness	awareness	NOUN
ijtc-44	224	22	in	in	ADP
ijtc-44	224	23	paying	pay	VERB
ijtc-44	224	24	taxes	taxis	NOUN
ijtc-44	224	25	is	be	AUX
ijtc-44	224	26	a	a	DET
ijtc-44	224	27	taxpayer	taxpayer	NOUN
ijtc-44	224	28	's	's	PART
ijtc-44	224	29	behavior	behavior	NOUN
ijtc-44	224	30	in	in	ADP
ijtc-44	224	31	the	the	DET
ijtc-44	224	32	form	form	NOUN
ijtc-44	224	33	of	of	ADP
ijtc-44	224	34	views	view	NOUN
ijtc-44	224	35	or	or	CCONJ
ijtc-44	224	36	feelings	feeling	NOUN
ijtc-44	224	37	involving	involve	VERB
ijtc-44	224	38	knowledge	knowledge	NOUN
ijtc-44	224	39	,	,	PUNCT
ijtc-44	224	40	beliefs	belief	NOUN
ijtc-44	224	41	and	and	CCONJ
ijtc-44	224	42	reasoning	reasoning	NOUN
ijtc-44	224	43	is	be	AUX
ijtc-44	224	44	accompanied	accompany	VERB
ijtc-44	224	45	by	by	ADP
ijtc-44	224	46	a	a	DET
ijtc-44	224	47	tendency	tendency	NOUN
ijtc-44	224	48	to	to	PART
ijtc-44	224	49	act	act	VERB
ijtc-44	224	50	according	accord	VERB
ijtc-44	224	51	to	to	ADP
ijtc-44	224	52	the	the	DET
ijtc-44	224	53	stimulus	stimulus	NOUN
ijtc-44	224	54	given	give	VERB
ijtc-44	224	55	by	by	ADP
ijtc-44	224	56	the	the	DET
ijtc-44	224	57	system	system	NOUN
ijtc-44	224	58	and	and	CCONJ
ijtc-44	224	59	the	the	DET
ijtc-44	224	60	tax	tax	NOUN
ijtc-44	224	61	provisions	provision	NOUN
ijtc-44	224	62	"	"	PUNCT
ijtc-44	224	63	.	.	PUNCT
ijtc-44	225	1	awareness	awareness	NOUN
ijtc-44	225	2	and	and	CCONJ
ijtc-44	225	3	compliance	compliance	NOUN
ijtc-44	225	4	analysis	analysis	NOUN
ijtc-44	225	5	taxpayer	taxpayer	NOUN
ijtc-44	225	6	identification	identification	NOUN
ijtc-44	225	7	number	number	NOUN
ijtc-44	225	8	(	(	PUNCT
ijtc-44	225	9	study	study	NOUN
ijtc-44	225	10	at	at	ADP
ijtc-44	225	11	high	high	ADJ
ijtc-44	225	12	school	school	NOUN
ijtc-44	225	13	logistics	logistic	NOUN
ijtc-44	225	14	management	management	PROPN
ijtc-44	225	15	indonesia	indonesia	PROPN
ijtc-44	225	16	)	)	PUNCT
ijtc-44	225	17	suherman	suherman	PROPN
ijtc-44	225	18	53	53	NUM
ijtc-44	226	1	|	|	ADV
ijtc-44	226	2	ilomata	ilomata	PROPN
ijtc-44	226	3	international	international	ADJ
ijtc-44	226	4	journal	journal	NOUN
ijtc-44	226	5	of	of	ADP
ijtc-44	226	6	tax	tax	PROPN
ijtc-44	226	7	&	&	CCONJ
ijtc-44	226	8	accounting	accounting	PROPN
ijtc-44	226	9	vol	vol	NOUN
ijtc-44	226	10	.	.	PROPN
ijtc-44	227	1	1	1	NUM
ijtc-44	227	2	no	no	NOUN
ijtc-44	227	3	.	.	NOUN
ijtc-44	227	4	2	2	NUM
ijtc-44	227	5	march	march	NOUN
ijtc-44	227	6	2020	2020	NUM
ijtc-44	227	7	according	accord	VERB
ijtc-44	227	8	to	to	ADP
ijtc-44	227	9	mardiasmo	mardiasmo	PROPN
ijtc-44	227	10	(	(	PUNCT
ijtc-44	227	11	2013:50	2013:50	NUM
ijtc-44	227	12	)	)	PUNCT
ijtc-44	227	13	the	the	DET
ijtc-44	227	14	definition	definition	NOUN
ijtc-44	227	15	of	of	ADP
ijtc-44	227	16	taxpayer	taxpayer	NOUN
ijtc-44	227	17	awareness	awareness	NOUN
ijtc-44	227	18	is	be	AUX
ijtc-44	227	19	as	as	SCONJ
ijtc-44	227	20	follows	follow	VERB
ijtc-44	227	21	:	:	PUNCT
ijtc-44	227	22	"	"	PUNCT
ijtc-44	227	23	taxpayer	taxpayer	NOUN
ijtc-44	227	24	awareness	awareness	NOUN
ijtc-44	227	25	is	be	AUX
ijtc-44	227	26	a	a	DET
ijtc-44	227	27	condition	condition	NOUN
ijtc-44	227	28	where	where	SCONJ
ijtc-44	227	29	one	one	PRON
ijtc-44	227	30	knows	know	VERB
ijtc-44	227	31	,	,	PUNCT
ijtc-44	227	32	understands	understand	VERB
ijtc-44	227	33	and	and	CCONJ
ijtc-44	227	34	understands	understand	VERB
ijtc-44	227	35	how	how	SCONJ
ijtc-44	227	36	to	to	PART
ijtc-44	227	37	calculate	calculate	VERB
ijtc-44	227	38	,	,	PUNCT
ijtc-44	227	39	pay	pay	VERB
ijtc-44	227	40	and	and	CCONJ
ijtc-44	227	41	report	report	VERB
ijtc-44	227	42	taxes	taxis	NOUN
ijtc-44	227	43	and	and	CCONJ
ijtc-44	227	44	adhere	adhere	VERB
ijtc-44	227	45	to	to	ADP
ijtc-44	227	46	the	the	DET
ijtc-44	227	47	rights	right	NOUN
ijtc-44	227	48	and	and	CCONJ
ijtc-44	227	49	obligations	obligation	NOUN
ijtc-44	227	50	as	as	ADP
ijtc-44	227	51	taxpayers	taxpayer	NOUN
ijtc-44	227	52	"	"	PUNCT
ijtc-44	227	53	.	.	PUNCT
ijtc-44	228	1	meanwhile	meanwhile	ADV
ijtc-44	228	2	,	,	PUNCT
ijtc-44	228	3	according	accord	VERB
ijtc-44	228	4	to	to	ADP
ijtc-44	228	5	waluyo	waluyo	NOUN
ijtc-44	228	6	(	(	PUNCT
ijtc-44	228	7	2011:12	2011:12	NUM
ijtc-44	228	8	)	)	PUNCT
ijtc-44	228	9	the	the	DET
ijtc-44	228	10	definition	definition	NOUN
ijtc-44	228	11	of	of	ADP
ijtc-44	228	12	taxpayer	taxpayer	NOUN
ijtc-44	228	13	awareness	awareness	NOUN
ijtc-44	228	14	is	be	AUX
ijtc-44	228	15	as	as	SCONJ
ijtc-44	228	16	follows	follow	VERB
ijtc-44	228	17	:	:	PUNCT
ijtc-44	228	18	"	"	PUNCT
ijtc-44	228	19	taxpayer	taxpayer	NOUN
ijtc-44	228	20	awareness	awareness	NOUN
ijtc-44	228	21	is	be	AUX
ijtc-44	228	22	to	to	PART
ijtc-44	228	23	know	know	VERB
ijtc-44	228	24	,	,	PUNCT
ijtc-44	228	25	acknowledge	acknowledge	ADJ
ijtc-44	228	26	,	,	PUNCT
ijtc-44	228	27	respect	respect	NOUN
ijtc-44	228	28	,	,	PUNCT
ijtc-44	228	29	and	and	CCONJ
ijtc-44	228	30	adhere	adhere	VERB
ijtc-44	228	31	to	to	ADP
ijtc-44	228	32	the	the	DET
ijtc-44	228	33	prevailing	prevail	VERB
ijtc-44	228	34	taxation	taxation	NOUN
ijtc-44	228	35	provisions	provision	NOUN
ijtc-44	228	36	and	and	CCONJ
ijtc-44	228	37	to	to	PART
ijtc-44	228	38	have	have	VERB
ijtc-44	228	39	the	the	DET
ijtc-44	228	40	seriousness	seriousness	NOUN
ijtc-44	228	41	and	and	CCONJ
ijtc-44	228	42	desire	desire	NOUN
ijtc-44	228	43	to	to	ADP
ijtc-44	228	44	fulfilling	fulfil	VERB
ijtc-44	228	45	its	its	PRON
ijtc-44	228	46	tax	tax	NOUN
ijtc-44	228	47	obligations	obligation	NOUN
ijtc-44	228	48	.	.	PUNCT
ijtc-44	228	49	"	"	PUNCT
ijtc-44	229	1	out	out	ADP
ijtc-44	229	2	of	of	ADP
ijtc-44	229	3	these	these	DET
ijtc-44	229	4	three	three	NUM
ijtc-44	229	5	understandings	understanding	NOUN
ijtc-44	229	6	,	,	PUNCT
ijtc-44	229	7	it	it	PRON
ijtc-44	229	8	can	can	AUX
ijtc-44	229	9	be	be	AUX
ijtc-44	229	10	said	say	VERB
ijtc-44	229	11	that	that	SCONJ
ijtc-44	229	12	a	a	DET
ijtc-44	229	13	taxpayer	taxpayer	NOUN
ijtc-44	229	14	's	's	PART
ijtc-44	229	15	awareness	awareness	NOUN
ijtc-44	229	16	is	be	AUX
ijtc-44	229	17	the	the	DET
ijtc-44	229	18	willingness	willingness	NOUN
ijtc-44	229	19	and	and	CCONJ
ijtc-44	229	20	view	view	NOUN
ijtc-44	229	21	of	of	ADP
ijtc-44	229	22	the	the	DET
ijtc-44	229	23	taxpayer	taxpayer	NOUN
ijtc-44	229	24	to	to	PART
ijtc-44	229	25	perform	perform	VERB
ijtc-44	229	26	its	its	PRON
ijtc-44	229	27	tax	tax	NOUN
ijtc-44	229	28	obligations	obligation	NOUN
ijtc-44	229	29	in	in	ADP
ijtc-44	229	30	accordance	accordance	NOUN
ijtc-44	229	31	with	with	ADP
ijtc-44	229	32	the	the	DET
ijtc-44	229	33	prevailing	prevail	VERB
ijtc-44	229	34	taxation	taxation	NOUN
ijtc-44	229	35	regulations	regulation	NOUN
ijtc-44	229	36	.	.	PUNCT
ijtc-44	230	1	according	accord	VERB
ijtc-44	230	2	to	to	ADP
ijtc-44	230	3	muliari	muliari	PROPN
ijtc-44	230	4	and	and	CCONJ
ijtc-44	230	5	setiawan	setiawan	PROPN
ijtc-44	230	6	(	(	PUNCT
ijtc-44	230	7	2011:9	2011:9	NUM
ijtc-44	230	8	-	-	SYM
ijtc-44	230	9	10	10	NUM
ijtc-44	230	10	)	)	PUNCT
ijtc-44	230	11	in	in	ADP
ijtc-44	230	12	anggraeni	anggraeni	NOUN
ijtc-44	230	13	(	(	PUNCT
ijtc-44	230	14	2017:7	2017:7	NUM
ijtc-44	230	15	)	)	PUNCT
ijtc-44	230	16	taxpayers	taxpayer	NOUN
ijtc-44	230	17	are	be	AUX
ijtc-44	230	18	said	say	VERB
ijtc-44	230	19	to	to	PART
ijtc-44	230	20	have	have	VERB
ijtc-44	230	21	awareness	awareness	NOUN
ijtc-44	230	22	in	in	ADP
ijtc-44	230	23	accordance	accordance	NOUN
ijtc-44	230	24	with	with	ADP
ijtc-44	230	25	the	the	DET
ijtc-44	230	26	following	follow	VERB
ijtc-44	230	27	things	thing	NOUN
ijtc-44	230	28	:	:	PUNCT
ijtc-44	230	29	1	1	X
ijtc-44	230	30	)	)	PUNCT
ijtc-44	230	31	aware	aware	ADJ
ijtc-44	230	32	of	of	ADP
ijtc-44	230	33	the	the	DET
ijtc-44	230	34	laws	law	NOUN
ijtc-44	230	35	and	and	CCONJ
ijtc-44	230	36	regulations	regulation	NOUN
ijtc-44	230	37	of	of	ADP
ijtc-44	230	38	taxation	taxation	NOUN
ijtc-44	230	39	.	.	PUNCT
ijtc-44	231	1	2	2	X
ijtc-44	231	2	)	)	PUNCT
ijtc-44	231	3	know	know	VERB
ijtc-44	231	4	the	the	DET
ijtc-44	231	5	tax	tax	NOUN
ijtc-44	231	6	function	function	NOUN
ijtc-44	231	7	for	for	ADP
ijtc-44	231	8	state	state	NOUN
ijtc-44	231	9	financing	financing	NOUN
ijtc-44	231	10	.	.	PUNCT
ijtc-44	232	1	3	3	X
ijtc-44	232	2	)	)	PUNCT
ijtc-44	232	3	understand	understand	VERB
ijtc-44	232	4	the	the	DET
ijtc-44	232	5	tax	tax	NOUN
ijtc-44	232	6	function	function	NOUN
ijtc-44	232	7	for	for	ADP
ijtc-44	232	8	state	state	NOUN
ijtc-44	232	9	financing	financing	NOUN
ijtc-44	232	10	.	.	PUNCT
ijtc-44	233	1	4	4	X
ijtc-44	233	2	)	)	PUNCT
ijtc-44	233	3	counting	counting	NOUN
ijtc-44	233	4	,	,	PUNCT
ijtc-44	233	5	paying	pay	VERB
ijtc-44	233	6	,	,	PUNCT
ijtc-44	233	7	reporting	report	VERB
ijtc-44	233	8	taxes	taxis	NOUN
ijtc-44	233	9	willingly	willingly	ADV
ijtc-44	233	10	.	.	PUNCT
ijtc-44	234	1	5	5	X
ijtc-44	234	2	)	)	PUNCT
ijtc-44	234	3	calculating	calculate	VERB
ijtc-44	234	4	,	,	PUNCT
ijtc-44	234	5	paying	pay	VERB
ijtc-44	234	6	,	,	PUNCT
ijtc-44	234	7	reporting	report	VERB
ijtc-44	234	8	taxes	taxis	NOUN
ijtc-44	234	9	correctly	correctly	ADV
ijtc-44	234	10	.	.	PUNCT
ijtc-44	235	1	b.	b.	PROPN
ijtc-44	235	2	taxpayer	taxpayer	PROPN
ijtc-44	235	3	awareness	awareness	PROPN
ijtc-44	235	4	indicator	indicator	NOUN
ijtc-44	235	5	the	the	DET
ijtc-44	235	6	indicators	indicator	NOUN
ijtc-44	235	7	used	use	VERB
ijtc-44	235	8	to	to	PART
ijtc-44	235	9	measure	measure	VERB
ijtc-44	235	10	taxpayer	taxpayer	NOUN
ijtc-44	235	11	awareness	awareness	NOUN
ijtc-44	235	12	according	accord	VERB
ijtc-44	235	13	to	to	ADP
ijtc-44	235	14	(	(	PUNCT
ijtc-44	235	15	suandy	suandy	NOUN
ijtc-44	235	16	,	,	PUNCT
ijtc-44	235	17	2002:95	2002:95	NUM
ijtc-44	235	18	)	)	PUNCT
ijtc-44	235	19	in	in	ADP
ijtc-44	235	20	agustiningsih	agustiningsih	PROPN
ijtc-44	235	21	(	(	PUNCT
ijtc-44	235	22	2016:61	2016:61	NUM
ijtc-44	235	23	)	)	PUNCT
ijtc-44	235	24	are	be	AUX
ijtc-44	235	25	:	:	PUNCT
ijtc-44	235	26	1	1	X
ijtc-44	235	27	)	)	PUNCT
ijtc-44	235	28	taxpayer	taxpayer	NOUN
ijtc-44	235	29	discipline	discipline	NOUN
ijtc-44	235	30	(	(	PUNCT
ijtc-44	235	31	tax	tax	NOUN
ijtc-44	235	32	dicipline	dicipline	PROPN
ijtc-44	235	33	)	)	PUNCT
ijtc-44	235	34	taxpayer	taxpayer	NOUN
ijtc-44	235	35	discipline	discipline	NOUN
ijtc-44	235	36	means	mean	VERB
ijtc-44	235	37	taxpayer	taxpayer	NOUN
ijtc-44	235	38	in	in	ADP
ijtc-44	235	39	carrying	carry	VERB
ijtc-44	235	40	out	out	ADP
ijtc-44	235	41	its	its	PRON
ijtc-44	235	42	exposure	exposure	NOUN
ijtc-44	235	43	obligations	obligation	NOUN
ijtc-44	235	44	on	on	ADP
ijtc-44	235	45	time	time	NOUN
ijtc-44	235	46	in	in	ADP
ijtc-44	235	47	accordance	accordance	NOUN
ijtc-44	235	48	with	with	ADP
ijtc-44	235	49	the	the	DET
ijtc-44	235	50	prevailing	prevail	VERB
ijtc-44	235	51	provisions	provision	NOUN
ijtc-44	235	52	and	and	CCONJ
ijtc-44	235	53	regulations	regulation	NOUN
ijtc-44	235	54	.	.	PUNCT
ijtc-44	236	1	2	2	X
ijtc-44	236	2	)	)	PUNCT
ijtc-44	236	3	the	the	DET
ijtc-44	236	4	willingness	willingness	NOUN
ijtc-44	236	5	to	to	PART
ijtc-44	236	6	pay	pay	VERB
ijtc-44	236	7	taxes	taxis	NOUN
ijtc-44	236	8	from	from	ADP
ijtc-44	236	9	taxpayers	taxpayer	NOUN
ijtc-44	236	10	(	(	PUNCT
ijtc-44	236	11	tax	tax	NOUN
ijtc-44	236	12	mindedness	mindedness	NOUN
ijtc-44	236	13	)	)	PUNCT
ijtc-44	236	14	tax	tax	NOUN
ijtc-44	236	15	mindedness	mindedness	NOUN
ijtc-44	236	16	means	mean	VERB
ijtc-44	236	17	taxpayer	taxpayer	NOUN
ijtc-44	236	18	in	in	ADP
ijtc-44	236	19	him	he	PRON
ijtc-44	236	20	has	have	VERB
ijtc-44	236	21	a	a	DET
ijtc-44	236	22	high	high	ADJ
ijtc-44	236	23	desire	desire	NOUN
ijtc-44	236	24	and	and	CCONJ
ijtc-44	236	25	desire	desire	NOUN
ijtc-44	236	26	to	to	PART
ijtc-44	236	27	pay	pay	VERB
ijtc-44	236	28	his	his	PRON
ijtc-44	236	29	taxes	taxis	NOUN
ijtc-44	236	30	to	to	PART
ijtc-44	236	31	perform	perform	VERB
ijtc-44	236	32	the	the	DET
ijtc-44	236	33	obligations	obligation	NOUN
ijtc-44	236	34	of	of	ADP
ijtc-44	236	35	taxation	taxation	NOUN
ijtc-44	236	36	the	the	DET
ijtc-44	236	37	tax	tax	NOUN
ijtc-44	236	38	legislation	legislation	NOUN
ijtc-44	236	39	governing	govern	VERB
ijtc-44	236	40	the	the	DET
ijtc-44	236	41	general	general	ADJ
ijtc-44	236	42	provisions	provision	NOUN
ijtc-44	236	43	and	and	CCONJ
ijtc-44	236	44	procedures	procedure	NOUN
ijtc-44	236	45	of	of	ADP
ijtc-44	236	46	taxation	taxation	NOUN
ijtc-44	236	47	is	be	AUX
ijtc-44	236	48	law	law	NOUN
ijtc-44	236	49	no	no	NOUN
ijtc-44	236	50	.	.	NOUN
ijtc-44	236	51	6	6	NUM
ijtc-44	236	52	of	of	ADP
ijtc-44	236	53	1983	1983	NUM
ijtc-44	236	54	,	,	PUNCT
ijtc-44	236	55	as	as	SCONJ
ijtc-44	236	56	amended	amend	VERB
ijtc-44	236	57	by	by	ADP
ijtc-44	236	58	law	law	NOUN
ijtc-44	236	59	no	no	NOUN
ijtc-44	236	60	.	.	PROPN
ijtc-44	236	61	9	9	NUM
ijtc-44	236	62	of	of	ADP
ijtc-44	236	63	1994	1994	NUM
ijtc-44	236	64	,	,	PUNCT
ijtc-44	236	65	by	by	ADP
ijtc-44	236	66	law	law	NOUN
ijtc-44	236	67	no	no	NOUN
ijtc-44	236	68	.	.	PROPN
ijtc-44	236	69	16	16	NUM
ijtc-44	236	70	of	of	ADP
ijtc-44	236	71	year	year	NOUN
ijtc-44	236	72	2000	2000	NUM
ijtc-44	236	73	,	,	PUNCT
ijtc-44	236	74	last	last	ADJ
ijtc-44	236	75	with	with	ADP
ijtc-44	236	76	lawundanmg	lawundanmg	ADJ
ijtc-44	236	77	number	number	NOUN
ijtc-44	236	78	28	28	NUM
ijtc-44	236	79	year	year	NOUN
ijtc-44	236	80	2007	2007	NUM
ijtc-44	236	81	.	.	PUNCT
ijtc-44	237	1	the	the	DET
ijtc-44	237	2	law	law	NOUN
ijtc-44	237	3	on	on	ADP
ijtc-44	237	4	general	general	ADJ
ijtc-44	237	5	provisions	provision	NOUN
ijtc-44	237	6	and	and	CCONJ
ijtc-44	237	7	taxation	taxation	NOUN
ijtc-44	237	8	procedures	procedure	NOUN
ijtc-44	237	9	is	be	AUX
ijtc-44	237	10	based	base	VERB
ijtc-44	237	11	on	on	ADP
ijtc-44	237	12	the	the	DET
ijtc-44	237	13	philosophy	philosophy	NOUN
ijtc-44	237	14	of	of	ADP
ijtc-44	237	15	pancasila	pancasila	PROPN
ijtc-44	237	16	and	and	CCONJ
ijtc-44	237	17	the	the	DET
ijtc-44	237	18	constitution	constitution	NOUN
ijtc-44	237	19	1945	1945	NUM
ijtc-44	237	20	.	.	PUNCT
ijtc-44	238	1	the	the	DET
ijtc-44	238	2	law	law	NOUN
ijtc-44	238	3	no	no	INTJ
ijtc-44	238	4	.	.	PROPN
ijtc-44	239	1	28	28	NUM
ijtc-44	239	2	of	of	ADP
ijtc-44	239	3	2007	2007	NUM
ijtc-44	239	4	essentially	essentially	ADV
ijtc-44	239	5	regulates	regulate	VERB
ijtc-44	239	6	the	the	DET
ijtc-44	239	7	rights	right	NOUN
ijtc-44	239	8	and	and	CCONJ
ijtc-44	239	9	obligations	obligation	NOUN
ijtc-44	239	10	of	of	ADP
ijtc-44	239	11	taxpayers	taxpayer	NOUN
ijtc-44	239	12	,	,	PUNCT
ijtc-44	239	13	authorities	authority	NOUN
ijtc-44	239	14	and	and	CCONJ
ijtc-44	239	15	obligations	obligation	NOUN
ijtc-44	239	16	of	of	ADP
ijtc-44	239	17	tax	tax	NOUN
ijtc-44	239	18	collector	collector	NOUN
ijtc-44	239	19	officers	officer	NOUN
ijtc-44	239	20	,	,	PUNCT
ijtc-44	239	21	and	and	CCONJ
ijtc-44	239	22	taxation	taxation	NOUN
ijtc-44	239	23	sanctions	sanction	NOUN
ijtc-44	239	24	.	.	PUNCT
ijtc-44	240	1	the	the	DET
ijtc-44	240	2	tax	tax	NOUN
ijtc-44	240	3	system	system	NOUN
ijtc-44	240	4	adopted	adopt	VERB
ijtc-44	240	5	in	in	ADP
ijtc-44	240	6	indonesia	indonesia	PROPN
ijtc-44	240	7	is	be	AUX
ijtc-44	240	8	self	self	NOUN
ijtc-44	240	9	assesment	assesment	NOUN
ijtc-44	240	10	,	,	PUNCT
ijtc-44	240	11	i.e.	i.e.	X
ijtc-44	240	12	taxpayers	taxpayer	NOUN
ijtc-44	240	13	are	be	AUX
ijtc-44	240	14	given	give	VERB
ijtc-44	240	15	the	the	DET
ijtc-44	240	16	confidence	confidence	NOUN
ijtc-44	240	17	to	to	PART
ijtc-44	240	18	register	register	VERB
ijtc-44	240	19	,	,	PUNCT
ijtc-44	240	20	calculate	calculate	VERB
ijtc-44	240	21	the	the	DET
ijtc-44	240	22	taxes	taxis	NOUN
ijtc-44	240	23	owed	owe	VERB
ijtc-44	240	24	,	,	PUNCT
ijtc-44	240	25	rectify	rectify	VERB
ijtc-44	240	26	them	they	PRON
ijtc-44	240	27	,	,	PUNCT
ijtc-44	240	28	and	and	CCONJ
ijtc-44	240	29	report	report	VERB
ijtc-44	240	30	the	the	DET
ijtc-44	240	31	calculations	calculation	NOUN
ijtc-44	240	32	and	and	CCONJ
ijtc-44	240	33	deposits	deposit	NOUN
ijtc-44	240	34	of	of	ADP
ijtc-44	240	35	the	the	DET
ijtc-44	240	36	taxes	taxis	NOUN
ijtc-44	240	37	,	,	PUNCT
ijtc-44	240	38	while	while	SCONJ
ijtc-44	240	39	the	the	DET
ijtc-44	240	40	function	function	NOUN
ijtc-44	240	41	the	the	DET
ijtc-44	240	42	directorate	directorate	ADJ
ijtc-44	240	43	general	general	NOUN
ijtc-44	240	44	of	of	ADP
ijtc-44	240	45	taxation	taxation	NOUN
ijtc-44	240	46	is	be	AUX
ijtc-44	240	47	to	to	PART
ijtc-44	240	48	supervise	supervise	VERB
ijtc-44	240	49	the	the	DET
ijtc-44	240	50	self	self	NOUN
ijtc-44	240	51	assessment	assessment	NOUN
ijtc-44	240	52	system	system	NOUN
ijtc-44	240	53	so	so	SCONJ
ijtc-44	240	54	that	that	SCONJ
ijtc-44	240	55	the	the	DET
ijtc-44	240	56	taxpayer	taxpayer	NOUN
ijtc-44	240	57	in	in	ADP
ijtc-44	240	58	accordance	accordance	NOUN
ijtc-44	240	59	with	with	ADP
ijtc-44	240	60	the	the	DET
ijtc-44	240	61	provisions	provision	NOUN
ijtc-44	240	62	of	of	ADP
ijtc-44	240	63	the	the	DET
ijtc-44	240	64	taxation	taxation	NOUN
ijtc-44	240	65	law	law	NOUN
ijtc-44	240	66	.	.	PUNCT
ijtc-44	241	1	the	the	DET
ijtc-44	241	2	calculation	calculation	NOUN
ijtc-44	241	3	of	of	ADP
ijtc-44	241	4	tax	tax	NOUN
ijtc-44	241	5	payable	payable	NOUN
ijtc-44	241	6	is	be	AUX
ijtc-44	241	7	governed	govern	VERB
ijtc-44	241	8	by	by	ADP
ijtc-44	241	9	the	the	DET
ijtc-44	241	10	taxation	taxation	NOUN
ijtc-44	241	11	act	act	NOUN
ijtc-44	241	12	as	as	ADP
ijtc-44	241	13	such	such	ADJ
ijtc-44	241	14	in	in	ADP
ijtc-44	241	15	the	the	DET
ijtc-44	241	16	pph	pph	PROPN
ijtc-44	241	17	act	act	PROPN
ijtc-44	241	18	and	and	CCONJ
ijtc-44	241	19	the	the	DET
ijtc-44	241	20	vat	vat	NOUN
ijtc-44	241	21	act	act	NOUN
ijtc-44	241	22	.	.	PUNCT
ijtc-44	242	1	meanwhile	meanwhile	ADV
ijtc-44	242	2	,	,	PUNCT
ijtc-44	242	3	the	the	DET
ijtc-44	242	4	registration	registration	NOUN
ijtc-44	242	5	,	,	PUNCT
ijtc-44	242	6	deposit	deposit	NOUN
ijtc-44	242	7	,	,	PUNCT
ijtc-44	242	8	and	and	CCONJ
ijtc-44	242	9	tax	tax	NOUN
ijtc-44	242	10	reporting	reporting	NOUN
ijtc-44	242	11	,	,	PUNCT
ijtc-44	242	12	and	and	CCONJ
ijtc-44	242	13	the	the	DET
ijtc-44	242	14	authority	authority	NOUN
ijtc-44	242	15	of	of	ADP
ijtc-44	242	16	the	the	DET
ijtc-44	242	17	directorate	directorate	ADJ
ijtc-44	242	18	general	general	NOUN
ijtc-44	242	19	of	of	ADP
ijtc-44	242	20	taxation	taxation	NOUN
ijtc-44	242	21	are	be	AUX
ijtc-44	242	22	governed	govern	VERB
ijtc-44	242	23	by	by	ADP
ijtc-44	242	24	the	the	DET
ijtc-44	242	25	formal	formal	ADJ
ijtc-44	242	26	tax	tax	NOUN
ijtc-44	242	27	law	law	NOUN
ijtc-44	242	28	method	method	VERB
ijtc-44	242	29	the	the	DET
ijtc-44	242	30	research	research	NOUN
ijtc-44	242	31	methods	method	NOUN
ijtc-44	242	32	used	use	VERB
ijtc-44	242	33	in	in	ADP
ijtc-44	242	34	this	this	DET
ijtc-44	242	35	study	study	NOUN
ijtc-44	242	36	are	be	AUX
ijtc-44	242	37	qualitative	qualitative	ADJ
ijtc-44	242	38	descriptive	descriptive	ADJ
ijtc-44	242	39	methods	method	NOUN
ijtc-44	242	40	.	.	PUNCT
ijtc-44	243	1	the	the	DET
ijtc-44	243	2	type	type	NOUN
ijtc-44	243	3	of	of	ADP
ijtc-44	243	4	approach	approach	NOUN
ijtc-44	243	5	used	use	VERB
ijtc-44	243	6	is	be	AUX
ijtc-44	243	7	a	a	DET
ijtc-44	243	8	case	case	NOUN
ijtc-44	243	9	study	study	NOUN
ijtc-44	243	10	research	research	NOUN
ijtc-44	243	11	approach	approach	NOUN
ijtc-44	243	12	with	with	ADP
ijtc-44	243	13	the	the	DET
ijtc-44	243	14	hope	hope	NOUN
ijtc-44	243	15	that	that	SCONJ
ijtc-44	243	16	the	the	DET
ijtc-44	243	17	case	case	NOUN
ijtc-44	243	18	study	study	NOUN
ijtc-44	243	19	was	be	AUX
ijtc-44	243	20	implemented	implement	VERB
ijtc-44	243	21	to	to	PART
ijtc-44	243	22	understand	understand	VERB
ijtc-44	243	23	the	the	DET
ijtc-44	243	24	implementation	implementation	NOUN
ijtc-44	243	25	of	of	ADP
ijtc-44	243	26	npwp	npwp	NOUN
ijtc-44	243	27	in	in	ADP
ijtc-44	243	28	indonesia	indonesia	PROPN
ijtc-44	243	29	logistics	logistics	PROPN
ijtc-44	243	30	management	management	NOUN
ijtc-44	243	31	awareness	awareness	NOUN
ijtc-44	243	32	and	and	CCONJ
ijtc-44	243	33	compliance	compliance	NOUN
ijtc-44	243	34	analysis	analysis	NOUN
ijtc-44	243	35	taxpayer	taxpayer	NOUN
ijtc-44	243	36	identification	identification	NOUN
ijtc-44	243	37	number	number	NOUN
ijtc-44	243	38	(	(	PUNCT
ijtc-44	243	39	study	study	NOUN
ijtc-44	243	40	at	at	ADP
ijtc-44	243	41	high	high	ADJ
ijtc-44	243	42	school	school	NOUN
ijtc-44	243	43	logistics	logistic	NOUN
ijtc-44	243	44	management	management	PROPN
ijtc-44	243	45	indonesia	indonesia	PROPN
ijtc-44	243	46	)	)	PUNCT
ijtc-44	243	47	suherman	suherman	PROPN
ijtc-44	243	48	54	54	NUM
ijtc-44	243	49	|	|	ADV
ijtc-44	243	50	ilomata	ilomata	PROPN
ijtc-44	243	51	international	international	ADJ
ijtc-44	243	52	journal	journal	NOUN
ijtc-44	243	53	of	of	ADP
ijtc-44	243	54	tax	tax	PROPN
ijtc-44	243	55	&	&	CCONJ
ijtc-44	243	56	accounting	accounting	PROPN
ijtc-44	243	57	vol	vol	NOUN
ijtc-44	243	58	.	.	PROPN
ijtc-44	244	1	1	1	NUM
ijtc-44	245	1	no	no	NOUN
ijtc-44	245	2	.	.	NOUN
ijtc-44	245	3	2	2	NUM
ijtc-44	245	4	march	march	PROPN
ijtc-44	245	5	2020	2020	NUM
ijtc-44	245	6	high	high	ADJ
ijtc-44	245	7	school	school	NOUN
ijtc-44	245	8	in	in	ADP
ijtc-44	245	9	bandung	bandung	PROPN
ijtc-44	245	10	.	.	PUNCT
ijtc-44	246	1	data	datum	NOUN
ijtc-44	246	2	acquisition	acquisition	NOUN
ijtc-44	246	3	is	be	AUX
ijtc-44	246	4	done	do	VERB
ijtc-44	246	5	by	by	ADP
ijtc-44	246	6	choosing	choose	VERB
ijtc-44	246	7	the	the	DET
ijtc-44	246	8	informant	informant	NOUN
ijtc-44	246	9	that	that	PRON
ijtc-44	246	10	is	be	AUX
ijtc-44	246	11	directly	directly	ADV
ijtc-44	246	12	involved	involve	VERB
ijtc-44	246	13	in	in	ADP
ijtc-44	246	14	taxation	taxation	NOUN
ijtc-44	246	15	activities	activity	NOUN
ijtc-44	246	16	,	,	PUNCT
ijtc-44	246	17	which	which	PRON
ijtc-44	246	18	is	be	AUX
ijtc-44	246	19	derived	derive	VERB
ijtc-44	246	20	from	from	ADP
ijtc-44	246	21	two	two	NUM
ijtc-44	246	22	sides	side	NOUN
ijtc-44	246	23	.	.	PUNCT
ijtc-44	247	1	1	1	X
ijtc-44	247	2	.	.	X
ijtc-44	247	3	internal	internal	ADJ
ijtc-44	247	4	aspects	aspect	NOUN
ijtc-44	247	5	the	the	DET
ijtc-44	247	6	organization	organization	NOUN
ijtc-44	247	7	consists	consist	VERB
ijtc-44	247	8	of	of	ADP
ijtc-44	247	9	working	work	VERB
ijtc-44	247	10	on	on	ADP
ijtc-44	247	11	its	its	PRON
ijtc-44	247	12	own	own	ADJ
ijtc-44	247	13	taxation	taxation	NOUN
ijtc-44	247	14	from	from	ADP
ijtc-44	247	15	the	the	DET
ijtc-44	247	16	head	head	NOUN
ijtc-44	247	17	of	of	ADP
ijtc-44	247	18	general	general	ADJ
ijtc-44	247	19	and	and	CCONJ
ijtc-44	247	20	financial	financial	ADJ
ijtc-44	247	21	administration	administration	NOUN
ijtc-44	247	22	,	,	PUNCT
ijtc-44	247	23	financial	financial	ADJ
ijtc-44	247	24	staff	staff	NOUN
ijtc-44	247	25	.	.	PUNCT
ijtc-44	248	1	the	the	DET
ijtc-44	248	2	reason	reason	NOUN
ijtc-44	248	3	is	be	AUX
ijtc-44	248	4	that	that	SCONJ
ijtc-44	248	5	concerned	concerned	ADJ
ijtc-44	248	6	are	be	AUX
ijtc-44	248	7	considered	consider	VERB
ijtc-44	248	8	the	the	DET
ijtc-44	248	9	most	most	ADV
ijtc-44	248	10	knowing	knowing	ADJ
ijtc-44	248	11	and	and	CCONJ
ijtc-44	248	12	directly	directly	ADV
ijtc-44	248	13	involved	involve	VERB
ijtc-44	248	14	in	in	ADP
ijtc-44	248	15	the	the	DET
ijtc-44	248	16	implementation	implementation	NOUN
ijtc-44	248	17	of	of	ADP
ijtc-44	248	18	taxation	taxation	NOUN
ijtc-44	248	19	the	the	DET
ijtc-44	248	20	information	information	NOUN
ijtc-44	248	21	that	that	PRON
ijtc-44	248	22	will	will	AUX
ijtc-44	248	23	be	be	AUX
ijtc-44	248	24	obtained	obtain	VERB
ijtc-44	248	25	from	from	ADP
ijtc-44	248	26	the	the	DET
ijtc-44	248	27	concerned	concerned	ADJ
ijtc-44	248	28	is	be	AUX
ijtc-44	248	29	to	to	PART
ijtc-44	248	30	determine	determine	VERB
ijtc-44	248	31	the	the	DET
ijtc-44	248	32	implementation	implementation	NOUN
ijtc-44	248	33	and	and	CCONJ
ijtc-44	248	34	barriers	barrier	NOUN
ijtc-44	248	35	of	of	ADP
ijtc-44	248	36	withholding	withholding	NOUN
ijtc-44	248	37	tax	tax	NOUN
ijtc-44	248	38	carried	carry	VERB
ijtc-44	248	39	out	out	ADP
ijtc-44	248	40	at	at	ADP
ijtc-44	248	41	the	the	DET
ijtc-44	248	42	indonesian	indonesian	ADJ
ijtc-44	248	43	logistics	logistics	PROPN
ijtc-44	248	44	management	management	PROPN
ijtc-44	248	45	high	high	ADJ
ijtc-44	248	46	school	school	NOUN
ijtc-44	248	47	2	2	NUM
ijtc-44	248	48	.	.	PUNCT
ijtc-44	248	49	external	external	ADJ
ijtc-44	248	50	aspect	aspect	NOUN
ijtc-44	248	51	tax	tax	NOUN
ijtc-44	248	52	office	office	NOUN
ijtc-44	248	53	is	be	AUX
ijtc-44	248	54	a	a	DET
ijtc-44	248	55	tax	tax	NOUN
ijtc-44	248	56	office	office	NOUN
ijtc-44	248	57	and	and	CCONJ
ijtc-44	248	58	lecturer	lecturer	NOUN
ijtc-44	248	59	.	.	PUNCT
ijtc-44	249	1	the	the	DET
ijtc-44	249	2	reason	reason	NOUN
ijtc-44	249	3	is	be	AUX
ijtc-44	249	4	that	that	SCONJ
ijtc-44	249	5	concerned	concerned	ADJ
ijtc-44	249	6	as	as	ADP
ijtc-44	249	7	people	people	NOUN
ijtc-44	249	8	directly	directly	ADV
ijtc-44	249	9	involved	involve	VERB
ijtc-44	249	10	in	in	ADP
ijtc-44	249	11	the	the	DET
ijtc-44	249	12	implementation	implementation	NOUN
ijtc-44	249	13	of	of	ADP
ijtc-44	249	14	the	the	DET
ijtc-44	249	15	teaching	teaching	NOUN
ijtc-44	249	16	.	.	PUNCT
ijtc-44	250	1	so	so	ADV
ijtc-44	250	2	concerned	concerned	ADJ
ijtc-44	250	3	is	be	AUX
ijtc-44	250	4	considered	consider	VERB
ijtc-44	250	5	the	the	DET
ijtc-44	250	6	most	most	ADV
ijtc-44	250	7	knowing	knowing	ADJ
ijtc-44	250	8	and	and	CCONJ
ijtc-44	250	9	directly	directly	ADV
ijtc-44	250	10	involved	involve	VERB
ijtc-44	250	11	and	and	CCONJ
ijtc-44	250	12	feel	feel	VERB
ijtc-44	250	13	the	the	DET
ijtc-44	250	14	benefit	benefit	NOUN
ijtc-44	250	15	of	of	ADP
ijtc-44	250	16	the	the	DET
ijtc-44	250	17	officers	officer	NOUN
ijtc-44	250	18	given	give	VERB
ijtc-44	250	19	by	by	ADP
ijtc-44	250	20	the	the	DET
ijtc-44	250	21	indonesian	indonesian	ADJ
ijtc-44	250	22	logistics	logistics	PROPN
ijtc-44	250	23	management	management	NOUN
ijtc-44	250	24	school	school	NOUN
ijtc-44	250	25	.	.	PUNCT
ijtc-44	251	1	3	3	X
ijtc-44	251	2	.	.	X
ijtc-44	251	3	the	the	DET
ijtc-44	251	4	data	data	NOUN
ijtc-44	251	5	collection	collection	NOUN
ijtc-44	251	6	techniques	technique	NOUN
ijtc-44	251	7	conducted	conduct	VERB
ijtc-44	251	8	by	by	ADP
ijtc-44	251	9	researchers	researcher	NOUN
ijtc-44	251	10	are	be	AUX
ijtc-44	251	11	observations	observation	NOUN
ijtc-44	251	12	,	,	PUNCT
ijtc-44	251	13	interviews	interview	NOUN
ijtc-44	251	14	,	,	PUNCT
ijtc-44	251	15	and	and	CCONJ
ijtc-44	251	16	document	document	NOUN
ijtc-44	251	17	studies	study	NOUN
ijtc-44	251	18	.	.	PUNCT
ijtc-44	252	1	the	the	DET
ijtc-44	252	2	data	datum	NOUN
ijtc-44	252	3	processing	processing	NOUN
ijtc-44	252	4	techniques	technique	NOUN
ijtc-44	252	5	carried	carry	VERB
ijtc-44	252	6	out	out	ADP
ijtc-44	252	7	are	be	AUX
ijtc-44	252	8	models	model	NOUN
ijtc-44	252	9	developed	develop	VERB
ijtc-44	252	10	by	by	ADP
ijtc-44	252	11	miles	mile	NOUN
ijtc-44	252	12	and	and	CCONJ
ijtc-44	252	13	huberman	huberman	NOUN
ijtc-44	252	14	(	(	PUNCT
ijtc-44	252	15	sugiyono	sugiyono	NOUN
ijtc-44	252	16	2012:247	2012:247	NUM
ijtc-44	252	17	)	)	PUNCT
ijtc-44	252	18	consisting	consist	VERB
ijtc-44	252	19	of	of	ADP
ijtc-44	252	20	data	datum	NOUN
ijtc-44	252	21	collection	collection	NOUN
ijtc-44	252	22	stages	stage	NOUN
ijtc-44	252	23	or	or	CCONJ
ijtc-44	252	24	data	datum	NOUN
ijtc-44	252	25	collection	collection	NOUN
ijtc-44	252	26	,	,	PUNCT
ijtc-44	252	27	reduction	reduction	NOUN
ijtc-44	252	28	of	of	ADP
ijtc-44	252	29	data	datum	NOUN
ijtc-44	252	30	or	or	CCONJ
ijtc-44	252	31	data	datum	NOUN
ijtc-44	252	32	reduction	reduction	NOUN
ijtc-44	252	33	,	,	PUNCT
ijtc-44	252	34	presentation	presentation	NOUN
ijtc-44	252	35	data	datum	NOUN
ijtc-44	252	36	or	or	CCONJ
ijtc-44	252	37	display	display	NOUN
ijtc-44	252	38	data	datum	NOUN
ijtc-44	252	39	,	,	PUNCT
ijtc-44	252	40	and	and	CCONJ
ijtc-44	252	41	final	final	ADJ
ijtc-44	252	42	withdrawal	withdrawal	NOUN
ijtc-44	252	43	of	of	ADP
ijtc-44	252	44	conclusions	conclusion	NOUN
ijtc-44	252	45	or	or	CCONJ
ijtc-44	252	46	conclusion	conclusion	NOUN
ijtc-44	252	47	drawing	drawing	NOUN
ijtc-44	252	48	/	/	SYM
ijtc-44	252	49	verifying	verifying	NOUN
ijtc-44	252	50	.	.	PUNCT
ijtc-44	253	1	result	result	NOUN
ijtc-44	253	2	and	and	CCONJ
ijtc-44	253	3	discussion	discussion	NOUN
ijtc-44	253	4	1	1	NUM
ijtc-44	253	5	.	.	PUNCT
ijtc-44	253	6	conducting	conduct	VERB
ijtc-44	253	7	socialization	socialization	NOUN
ijtc-44	253	8	tax	tax	NOUN
ijtc-44	253	9	socialization	socialization	NOUN
ijtc-44	253	10	in	in	ADP
ijtc-44	253	11	stimlog	stimlog	NOUN
ijtc-44	253	12	should	should	AUX
ijtc-44	253	13	be	be	AUX
ijtc-44	253	14	done	do	VERB
ijtc-44	253	15	regularly	regularly	ADV
ijtc-44	253	16	because	because	SCONJ
ijtc-44	253	17	the	the	DET
ijtc-44	253	18	regulation	regulation	NOUN
ijtc-44	253	19	and	and	CCONJ
ijtc-44	253	20	socialization	socialization	NOUN
ijtc-44	253	21	of	of	ADP
ijtc-44	253	22	taxation	taxation	NOUN
ijtc-44	253	23	held	hold	VERB
ijtc-44	253	24	must	must	AUX
ijtc-44	253	25	be	be	AUX
ijtc-44	253	26	able	able	ADJ
ijtc-44	253	27	to	to	PART
ijtc-44	253	28	convey	convey	VERB
ijtc-44	253	29	all	all	DET
ijtc-44	253	30	information	information	NOUN
ijtc-44	253	31	into	into	ADP
ijtc-44	253	32	the	the	DET
ijtc-44	253	33	taxpayer	taxpayer	NOUN
ijtc-44	253	34	.	.	PUNCT
ijtc-44	254	1	tax	tax	NOUN
ijtc-44	254	2	socialization	socialization	NOUN
ijtc-44	254	3	should	should	AUX
ijtc-44	254	4	be	be	AUX
ijtc-44	254	5	clearly	clearly	ADV
ijtc-44	254	6	communicated	communicate	VERB
ijtc-44	254	7	so	so	SCONJ
ijtc-44	254	8	that	that	SCONJ
ijtc-44	254	9	taxpayers	taxpayer	NOUN
ijtc-44	254	10	can	can	AUX
ijtc-44	254	11	understand	understand	VERB
ijtc-44	254	12	the	the	DET
ijtc-44	254	13	information	information	NOUN
ijtc-44	254	14	provided	provide	VERB
ijtc-44	254	15	.	.	PUNCT
ijtc-44	255	1	clarity	clarity	NOUN
ijtc-44	255	2	in	in	ADP
ijtc-44	255	3	providing	provide	VERB
ijtc-44	255	4	socialization	socialization	NOUN
ijtc-44	255	5	can	can	AUX
ijtc-44	255	6	be	be	AUX
ijtc-44	255	7	influenced	influence	VERB
ijtc-44	255	8	by	by	ADP
ijtc-44	255	9	the	the	DET
ijtc-44	255	10	way	way	NOUN
ijtc-44	255	11	or	or	CCONJ
ijtc-44	255	12	socialization	socialization	NOUN
ijtc-44	255	13	media	medium	NOUN
ijtc-44	255	14	that	that	PRON
ijtc-44	255	15	may	may	AUX
ijtc-44	255	16	be	be	AUX
ijtc-44	255	17	easy	easy	ADJ
ijtc-44	255	18	to	to	PART
ijtc-44	255	19	understand	understand	VERB
ijtc-44	255	20	by	by	ADP
ijtc-44	255	21	taxpayers	taxpayer	NOUN
ijtc-44	255	22	.	.	PUNCT
ijtc-44	256	1	through	through	ADP
ijtc-44	256	2	intensive	intensive	ADJ
ijtc-44	256	3	tax	tax	NOUN
ijtc-44	256	4	socialization	socialization	NOUN
ijtc-44	256	5	can	can	AUX
ijtc-44	256	6	increase	increase	VERB
ijtc-44	256	7	the	the	DET
ijtc-44	256	8	knowledge	knowledge	NOUN
ijtc-44	256	9	and	and	CCONJ
ijtc-44	256	10	understanding	understanding	NOUN
ijtc-44	256	11	of	of	ADP
ijtc-44	256	12	prospective	prospective	ADJ
ijtc-44	256	13	taxpayers	taxpayer	NOUN
ijtc-44	256	14	regarding	regard	VERB
ijtc-44	256	15	all	all	DET
ijtc-44	256	16	matters	matter	NOUN
ijtc-44	256	17	relating	relate	VERB
ijtc-44	256	18	to	to	ADP
ijtc-44	256	19	taxation	taxation	NOUN
ijtc-44	256	20	.	.	PUNCT
ijtc-44	257	1	without	without	ADP
ijtc-44	257	2	effective	effective	ADJ
ijtc-44	257	3	socialization	socialization	NOUN
ijtc-44	257	4	to	to	ADP
ijtc-44	257	5	the	the	DET
ijtc-44	257	6	taxpayer	taxpayer	NOUN
ijtc-44	257	7	,	,	PUNCT
ijtc-44	257	8	especially	especially	ADV
ijtc-44	257	9	to	to	ADP
ijtc-44	257	10	the	the	DET
ijtc-44	257	11	employees	employee	NOUN
ijtc-44	257	12	are	be	AUX
ijtc-44	257	13	not	not	PART
ijtc-44	257	14	fixed	fix	VERB
ijtc-44	257	15	.	.	PUNCT
ijtc-44	258	1	convey	convey	VERB
ijtc-44	258	2	information	information	NOUN
ijtc-44	258	3	that	that	SCONJ
ijtc-44	258	4	the	the	DET
ijtc-44	258	5	better	well	ADJ
ijtc-44	258	6	to	to	PART
ijtc-44	258	7	give	give	VERB
ijtc-44	258	8	the	the	DET
ijtc-44	258	9	extension	extension	NOUN
ijtc-44	258	10	of	of	ADP
ijtc-44	258	11	taxation	taxation	NOUN
ijtc-44	258	12	regulations	regulation	NOUN
ijtc-44	258	13	that	that	PRON
ijtc-44	258	14	apply	apply	VERB
ijtc-44	258	15	will	will	AUX
ijtc-44	258	16	increase	increase	VERB
ijtc-44	258	17	compliance	compliance	NOUN
ijtc-44	258	18	to	to	PART
ijtc-44	258	19	have	have	VERB
ijtc-44	258	20	a	a	DET
ijtc-44	258	21	npwp	npwp	NOUN
ijtc-44	258	22	.	.	PUNCT
ijtc-44	259	1	2	2	X
ijtc-44	259	2	.	.	X
ijtc-44	259	3	low	low	ADJ
ijtc-44	259	4	taxpayer	taxpayer	NOUN
ijtc-44	259	5	compliance	compliance	NOUN
ijtc-44	259	6	level	level	NOUN
ijtc-44	259	7	awareness	awareness	NOUN
ijtc-44	259	8	of	of	ADP
ijtc-44	259	9	paying	pay	VERB
ijtc-44	259	10	taxes	taxis	NOUN
ijtc-44	259	11	comes	come	VERB
ijtc-44	259	12	from	from	ADP
ijtc-44	259	13	oneself	oneself	PRON
ijtc-44	259	14	,	,	PUNCT
ijtc-44	259	15	then	then	ADV
ijtc-44	259	16	instilling	instill	VERB
ijtc-44	259	17	understanding	understanding	NOUN
ijtc-44	259	18	and	and	CCONJ
ijtc-44	259	19	understanding	understanding	NOUN
ijtc-44	259	20	of	of	ADP
ijtc-44	259	21	taxes	taxis	NOUN
ijtc-44	259	22	can	can	AUX
ijtc-44	259	23	be	be	AUX
ijtc-44	259	24	initiated	initiate	VERB
ijtc-44	259	25	from	from	ADP
ijtc-44	259	26	the	the	DET
ijtc-44	259	27	nearest	near	ADJ
ijtc-44	259	28	family	family	NOUN
ijtc-44	259	29	environment	environment	NOUN
ijtc-44	259	30	,	,	PUNCT
ijtc-44	259	31	widened	widen	VERB
ijtc-44	259	32	to	to	ADP
ijtc-44	259	33	neighbors	neighbor	NOUN
ijtc-44	259	34	,	,	PUNCT
ijtc-44	259	35	then	then	ADV
ijtc-44	259	36	in	in	ADP
ijtc-44	259	37	certain	certain	ADJ
ijtc-44	259	38	forums	forum	NOUN
ijtc-44	259	39	and	and	CCONJ
ijtc-44	259	40	certain	certain	ADJ
ijtc-44	259	41	ormas	orma	NOUN
ijtc-44	259	42	through	through	ADP
ijtc-44	259	43	socialization	socialization	NOUN
ijtc-44	259	44	.	.	PUNCT
ijtc-44	260	1	with	with	ADP
ijtc-44	260	2	the	the	DET
ijtc-44	260	3	high	high	ADJ
ijtc-44	260	4	intensity	intensity	NOUN
ijtc-44	260	5	of	of	ADP
ijtc-44	260	6	information	information	NOUN
ijtc-44	260	7	received	receive	VERB
ijtc-44	260	8	by	by	ADP
ijtc-44	260	9	the	the	DET
ijtc-44	260	10	community	community	NOUN
ijtc-44	260	11	,	,	PUNCT
ijtc-44	260	12	it	it	PRON
ijtc-44	260	13	can	can	AUX
ijtc-44	260	14	gradually	gradually	ADV
ijtc-44	260	15	change	change	VERB
ijtc-44	260	16	the	the	DET
ijtc-44	260	17	community	community	NOUN
ijtc-44	260	18	's	's	PART
ijtc-44	260	19	mindset	mindset	NOUN
ijtc-44	260	20	on	on	ADP
ijtc-44	260	21	taxation	taxation	NOUN
ijtc-44	260	22	in	in	ADP
ijtc-44	260	23	a	a	DET
ijtc-44	260	24	positive	positive	ADJ
ijtc-44	260	25	direction	direction	NOUN
ijtc-44	260	26	.	.	PUNCT
ijtc-44	261	1	various	various	ADJ
ijtc-44	261	2	forms	form	NOUN
ijtc-44	261	3	of	of	ADP
ijtc-44	261	4	socialization	socialization	NOUN
ijtc-44	261	5	can	can	AUX
ijtc-44	261	6	be	be	AUX
ijtc-44	261	7	grouped	group	VERB
ijtc-44	261	8	based	base	VERB
ijtc-44	261	9	on	on	ADP
ijtc-44	261	10	:	:	PUNCT
ijtc-44	261	11	methods	method	NOUN
ijtc-44	261	12	of	of	ADP
ijtc-44	261	13	delivery	delivery	NOUN
ijtc-44	261	14	,	,	PUNCT
ijtc-44	261	15	segmentation	segmentation	NOUN
ijtc-44	261	16	or	or	CCONJ
ijtc-44	261	17	media	medium	NOUN
ijtc-44	261	18	.	.	PUNCT
ijtc-44	262	1	the	the	DET
ijtc-44	262	2	delivery	delivery	NOUN
ijtc-44	262	3	can	can	AUX
ijtc-44	262	4	be	be	AUX
ijtc-44	262	5	through	through	ADP
ijtc-44	262	6	formal	formal	ADJ
ijtc-44	262	7	or	or	CCONJ
ijtc-44	262	8	informal	informal	ADJ
ijtc-44	262	9	events	event	NOUN
ijtc-44	262	10	.	.	PUNCT
ijtc-44	263	1	formal	formal	ADJ
ijtc-44	263	2	events	event	NOUN
ijtc-44	263	3	usually	usually	ADV
ijtc-44	263	4	use	use	VERB
ijtc-44	263	5	the	the	DET
ijtc-44	263	6	format	format	NOUN
ijtc-44	263	7	of	of	ADP
ijtc-44	263	8	events	event	NOUN
ijtc-44	263	9	that	that	PRON
ijtc-44	263	10	are	be	AUX
ijtc-44	263	11	arranged	arrange	VERB
ijtc-44	263	12	in	in	ADP
ijtc-44	263	13	a	a	DET
ijtc-44	263	14	formal	formal	ADJ
ijtc-44	263	15	manner	manner	NOUN
ijtc-44	263	16	.	.	PUNCT
ijtc-44	264	1	for	for	ADP
ijtc-44	264	2	example	example	NOUN
ijtc-44	264	3	:	:	PUNCT
ijtc-44	264	4	socialization	socialization	NOUN
ijtc-44	264	5	is	be	AUX
ijtc-44	264	6	done	do	VERB
ijtc-44	264	7	by	by	ADP
ijtc-44	264	8	stimlog	stimlog	NOUN
ijtc-44	264	9	finance	finance	NOUN
ijtc-44	264	10	section	section	NOUN
ijtc-44	264	11	,	,	PUNCT
ijtc-44	264	12	seminars	seminar	NOUN
ijtc-44	264	13	and	and	CCONJ
ijtc-44	264	14	so	so	ADV
ijtc-44	264	15	on	on	ADV
ijtc-44	264	16	.	.	PUNCT
ijtc-44	265	1	informal	informal	ADJ
ijtc-44	265	2	events	event	NOUN
ijtc-44	265	3	usually	usually	ADV
ijtc-44	265	4	use	use	VERB
ijtc-44	265	5	more	more	ADV
ijtc-44	265	6	casual	casual	ADJ
ijtc-44	265	7	and	and	CCONJ
ijtc-44	265	8	unofficial	unofficial	ADJ
ijtc-44	265	9	event	event	NOUN
ijtc-44	265	10	formats	format	NOUN
ijtc-44	265	11	.	.	PUNCT
ijtc-44	266	1	for	for	ADP
ijtc-44	266	2	example	example	NOUN
ijtc-44	266	3	:	:	PUNCT
ijtc-44	266	4	casual	casual	ADJ
ijtc-44	266	5	chatting	chatting	NOUN
ijtc-44	266	6	with	with	ADP
ijtc-44	266	7	journalists	journalist	NOUN
ijtc-44	266	8	,	,	PUNCT
ijtc-44	266	9	with	with	ADP
ijtc-44	266	10	employees	employee	NOUN
ijtc-44	266	11	and	and	CCONJ
ijtc-44	266	12	so	so	ADV
ijtc-44	266	13	on	on	ADV
ijtc-44	266	14	.	.	PUNCT
ijtc-44	267	1	awareness	awareness	NOUN
ijtc-44	267	2	and	and	CCONJ
ijtc-44	267	3	compliance	compliance	NOUN
ijtc-44	267	4	analysis	analysis	NOUN
ijtc-44	267	5	taxpayer	taxpayer	NOUN
ijtc-44	267	6	identification	identification	NOUN
ijtc-44	267	7	number	number	NOUN
ijtc-44	267	8	(	(	PUNCT
ijtc-44	267	9	study	study	NOUN
ijtc-44	267	10	at	at	ADP
ijtc-44	267	11	high	high	ADJ
ijtc-44	267	12	school	school	NOUN
ijtc-44	267	13	logistics	logistic	NOUN
ijtc-44	267	14	management	management	PROPN
ijtc-44	267	15	indonesia	indonesia	PROPN
ijtc-44	267	16	)	)	PUNCT
ijtc-44	267	17	suherman	suherman	PROPN
ijtc-44	267	18	55	55	NUM
ijtc-44	268	1	|	|	NOUN
ijtc-44	268	2	ilomata	ilomata	PROPN
ijtc-44	268	3	international	international	ADJ
ijtc-44	268	4	journal	journal	NOUN
ijtc-44	268	5	of	of	ADP
ijtc-44	268	6	tax	tax	PROPN
ijtc-44	268	7	&	&	CCONJ
ijtc-44	268	8	accounting	accounting	PROPN
ijtc-44	268	9	vol	vol	NOUN
ijtc-44	268	10	.	.	PROPN
ijtc-44	269	1	1	1	NUM
ijtc-44	269	2	no	no	NOUN
ijtc-44	269	3	.	.	NOUN
ijtc-44	269	4	2	2	NUM
ijtc-44	269	5	march	march	NOUN
ijtc-44	269	6	2020	2020	NUM
ijtc-44	269	7	socialization	socialization	NOUN
ijtc-44	269	8	can	can	AUX
ijtc-44	269	9	be	be	AUX
ijtc-44	269	10	done	do	VERB
ijtc-44	269	11	through	through	ADP
ijtc-44	269	12	electronic	electronic	ADJ
ijtc-44	269	13	media	medium	NOUN
ijtc-44	269	14	and	and	CCONJ
ijtc-44	269	15	printed	print	VERB
ijtc-44	269	16	media	medium	NOUN
ijtc-44	269	17	.	.	PUNCT
ijtc-44	270	1	for	for	ADP
ijtc-44	270	2	example	example	NOUN
ijtc-44	270	3	:	:	PUNCT
ijtc-44	270	4	done	do	VERB
ijtc-44	270	5	with	with	ADP
ijtc-44	270	6	a	a	DET
ijtc-44	270	7	talk	talk	NOUN
ijtc-44	270	8	show	show	NOUN
ijtc-44	270	9	on	on	ADP
ijtc-44	270	10	campus	campus	NOUN
ijtc-44	270	11	,	,	PUNCT
ijtc-44	270	12	creating	create	VERB
ijtc-44	270	13	opinions	opinion	NOUN
ijtc-44	270	14	,	,	PUNCT
ijtc-44	270	15	reviews	review	NOUN
ijtc-44	270	16	and	and	CCONJ
ijtc-44	270	17	questions	question	NOUN
ijtc-44	270	18	and	and	CCONJ
ijtc-44	270	19	answers	answer	NOUN
ijtc-44	270	20	rubric	rubric	ADJ
ijtc-44	270	21	.	.	PUNCT
ijtc-44	271	1	other	other	ADJ
ijtc-44	271	2	forms	form	NOUN
ijtc-44	271	3	of	of	ADP
ijtc-44	271	4	propaganda	propaganda	NOUN
ijtc-44	271	5	include	include	VERB
ijtc-44	271	6	:	:	PUNCT
ijtc-44	271	7	banners	banner	NOUN
ijtc-44	271	8	,	,	PUNCT
ijtc-44	271	9	banners	banner	NOUN
ijtc-44	271	10	,	,	PUNCT
ijtc-44	271	11	billboard	billboard	NOUN
ijtc-44	271	12	/	/	SYM
ijtc-44	271	13	billboards	billboard	NOUN
ijtc-44	271	14	,	,	PUNCT
ijtc-44	271	15	etc	etc	X
ijtc-44	271	16	.	.	X
ijtc-44	272	1	taxpayer	taxpayer	NOUN
ijtc-44	272	2	understanding	understanding	NOUN
ijtc-44	272	3	of	of	ADP
ijtc-44	272	4	government	government	NOUN
ijtc-44	272	5	regulation	regulation	NOUN
ijtc-44	272	6	no	no	NOUN
ijtc-44	272	7	.	.	NOUN
ijtc-44	272	8	46	46	NUM
ijtc-44	272	9	year	year	NOUN
ijtc-44	272	10	2013	2013	NUM
ijtc-44	272	11	is	be	AUX
ijtc-44	272	12	the	the	DET
ijtc-44	272	13	level	level	NOUN
ijtc-44	272	14	of	of	ADP
ijtc-44	272	15	knowledge	knowledge	NOUN
ijtc-44	272	16	and	and	CCONJ
ijtc-44	272	17	ability	ability	NOUN
ijtc-44	272	18	of	of	ADP
ijtc-44	272	19	taxpayers	taxpayer	NOUN
ijtc-44	272	20	on	on	ADP
ijtc-44	272	21	the	the	DET
ijtc-44	272	22	effect	effect	NOUN
ijtc-44	272	23	of	of	ADP
ijtc-44	272	24	government	government	NOUN
ijtc-44	272	25	regulation	regulation	NOUN
ijtc-44	272	26	no	no	NOUN
ijtc-44	272	27	.	.	NOUN
ijtc-44	272	28	46	46	NUM
ijtc-44	272	29	year	year	NOUN
ijtc-44	272	30	2013	2013	NUM
ijtc-44	272	31	both	both	CCONJ
ijtc-44	272	32	on	on	ADP
ijtc-44	272	33	content	content	NOUN
ijtc-44	272	34	and	and	CCONJ
ijtc-44	272	35	administration	administration	NOUN
ijtc-44	272	36	.	.	PUNCT
ijtc-44	273	1	taxpayer	taxpayer	NOUN
ijtc-44	273	2	knowledge	knowledge	NOUN
ijtc-44	273	3	related	relate	VERB
ijtc-44	273	4	to	to	ADP
ijtc-44	273	5	pp	pp	ADV
ijtc-44	274	1	no	no	INTJ
ijtc-44	274	2	.	.	NOUN
ijtc-44	275	1	46	46	NUM
ijtc-44	275	2	year	year	NOUN
ijtc-44	275	3	2013	2013	NUM
ijtc-44	275	4	will	will	AUX
ijtc-44	275	5	provide	provide	VERB
ijtc-44	275	6	a	a	DET
ijtc-44	275	7	rational	rational	ADJ
ijtc-44	275	8	picture	picture	NOUN
ijtc-44	275	9	for	for	ADP
ijtc-44	275	10	taxpayers	taxpayer	NOUN
ijtc-44	275	11	in	in	ADP
ijtc-44	275	12	order	order	NOUN
ijtc-44	275	13	to	to	PART
ijtc-44	275	14	carry	carry	VERB
ijtc-44	275	15	out	out	ADP
ijtc-44	275	16	its	its	PRON
ijtc-44	275	17	tax	tax	NOUN
ijtc-44	275	18	obligations	obligation	NOUN
ijtc-44	275	19	.	.	PUNCT
ijtc-44	276	1	as	as	ADP
ijtc-44	276	2	for	for	ADP
ijtc-44	276	3	the	the	DET
ijtc-44	276	4	compulsory	compulsory	ADJ
ijtc-44	276	5	ability	ability	NOUN
ijtc-44	276	6	to	to	PART
ijtc-44	276	7	interpret	interpret	VERB
ijtc-44	276	8	the	the	DET
ijtc-44	276	9	contents	content	NOUN
ijtc-44	276	10	of	of	ADP
ijtc-44	276	11	government	government	NOUN
ijtc-44	276	12	regulation	regulation	NOUN
ijtc-44	276	13	no	no	NOUN
ijtc-44	276	14	.	.	NOUN
ijtc-44	276	15	46	46	NUM
ijtc-44	276	16	year	year	NOUN
ijtc-44	276	17	2013	2013	NUM
ijtc-44	276	18	tax	tax	NOUN
ijtc-44	276	19	is	be	AUX
ijtc-44	276	20	expected	expect	VERB
ijtc-44	276	21	to	to	PART
ijtc-44	276	22	encourage	encourage	VERB
ijtc-44	276	23	the	the	DET
ijtc-44	276	24	taxpayer	taxpayer	NOUN
ijtc-44	276	25	to	to	PART
ijtc-44	276	26	technically	technically	ADV
ijtc-44	276	27	fulfill	fulfill	VERB
ijtc-44	276	28	its	its	PRON
ijtc-44	276	29	tax	tax	NOUN
ijtc-44	276	30	obligations	obligation	NOUN
ijtc-44	276	31	in	in	ADP
ijtc-44	276	32	conducting	conduct	VERB
ijtc-44	276	33	its	its	PRON
ijtc-44	276	34	administration	administration	NOUN
ijtc-44	276	35	,	,	PUNCT
ijtc-44	276	36	calculation	calculation	NOUN
ijtc-44	276	37	,	,	PUNCT
ijtc-44	276	38	payment	payment	NOUN
ijtc-44	276	39	,	,	PUNCT
ijtc-44	276	40	or	or	CCONJ
ijtc-44	276	41	reporting	reporting	NOUN
ijtc-44	276	42	.	.	PUNCT
ijtc-44	277	1	taxpayer	taxpayer	NOUN
ijtc-44	277	2	awareness	awareness	NOUN
ijtc-44	277	3	is	be	AUX
ijtc-44	277	4	a	a	DET
ijtc-44	277	5	taxpayer	taxpayer	NOUN
ijtc-44	277	6	's	's	PART
ijtc-44	277	7	conduct	conduct	NOUN
ijtc-44	277	8	of	of	ADP
ijtc-44	277	9	views	view	NOUN
ijtc-44	277	10	or	or	CCONJ
ijtc-44	277	11	feelings	feeling	NOUN
ijtc-44	277	12	involving	involve	VERB
ijtc-44	277	13	knowledge	knowledge	NOUN
ijtc-44	277	14	,	,	PUNCT
ijtc-44	277	15	beliefs	belief	NOUN
ijtc-44	277	16	,	,	PUNCT
ijtc-44	277	17	and	and	CCONJ
ijtc-44	277	18	reasoning	reasoning	NOUN
ijtc-44	277	19	accompanied	accompany	VERB
ijtc-44	277	20	by	by	ADP
ijtc-44	277	21	a	a	DET
ijtc-44	277	22	tendency	tendency	NOUN
ijtc-44	277	23	to	to	PART
ijtc-44	277	24	act	act	VERB
ijtc-44	277	25	in	in	ADP
ijtc-44	277	26	accordance	accordance	NOUN
ijtc-44	277	27	with	with	ADP
ijtc-44	277	28	the	the	DET
ijtc-44	277	29	rules	rule	NOUN
ijtc-44	277	30	provided	provide	VERB
ijtc-44	277	31	by	by	ADP
ijtc-44	277	32	the	the	DET
ijtc-44	277	33	system	system	NOUN
ijtc-44	277	34	and	and	CCONJ
ijtc-44	277	35	the	the	DET
ijtc-44	277	36	tax	tax	NOUN
ijtc-44	277	37	provisions	provision	NOUN
ijtc-44	277	38	.	.	PUNCT
ijtc-44	278	1	the	the	PRON
ijtc-44	278	2	higher	high	ADJ
ijtc-44	278	3	the	the	DET
ijtc-44	278	4	taxpayer	taxpayer	NOUN
ijtc-44	278	5	's	's	PART
ijtc-44	278	6	awareness	awareness	NOUN
ijtc-44	278	7	gained	gain	VERB
ijtc-44	278	8	,	,	PUNCT
ijtc-44	278	9	the	the	PRON
ijtc-44	278	10	higher	high	ADJ
ijtc-44	278	11	the	the	DET
ijtc-44	278	12	level	level	NOUN
ijtc-44	278	13	of	of	ADP
ijtc-44	278	14	compliance	compliance	NOUN
ijtc-44	278	15	.	.	PUNCT
ijtc-44	279	1	this	this	PRON
ijtc-44	279	2	is	be	AUX
ijtc-44	279	3	because	because	SCONJ
ijtc-44	279	4	they	they	PRON
ijtc-44	279	5	have	have	VERB
ijtc-44	279	6	a	a	DET
ijtc-44	279	7	positive	positive	ADJ
ijtc-44	279	8	thought	thought	NOUN
ijtc-44	279	9	that	that	SCONJ
ijtc-44	279	10	the	the	DET
ijtc-44	279	11	taxpayer	taxpayer	NOUN
ijtc-44	279	12	awareness	awareness	NOUN
ijtc-44	279	13	is	be	AUX
ijtc-44	279	14	the	the	DET
ijtc-44	279	15	taxpayer	taxpayer	NOUN
ijtc-44	279	16	's	's	PART
ijtc-44	279	17	behavior	behavior	NOUN
ijtc-44	279	18	in	in	ADP
ijtc-44	279	19	the	the	DET
ijtc-44	279	20	form	form	NOUN
ijtc-44	279	21	of	of	ADP
ijtc-44	279	22	views	view	NOUN
ijtc-44	279	23	or	or	CCONJ
ijtc-44	279	24	feelings	feeling	NOUN
ijtc-44	279	25	involving	involve	VERB
ijtc-44	279	26	knowledge	knowledge	NOUN
ijtc-44	279	27	,	,	PUNCT
ijtc-44	279	28	beliefs	belief	NOUN
ijtc-44	279	29	,	,	PUNCT
ijtc-44	279	30	and	and	CCONJ
ijtc-44	279	31	reasoning	reasoning	NOUN
ijtc-44	279	32	accompanied	accompany	VERB
ijtc-44	279	33	by	by	ADP
ijtc-44	279	34	a	a	DET
ijtc-44	279	35	tendency	tendency	NOUN
ijtc-44	279	36	to	to	PART
ijtc-44	279	37	act	act	VERB
ijtc-44	279	38	in	in	ADP
ijtc-44	279	39	accordance	accordance	NOUN
ijtc-44	279	40	with	with	ADP
ijtc-44	279	41	the	the	DET
ijtc-44	279	42	rules	rule	NOUN
ijtc-44	279	43	provided	provide	VERB
ijtc-44	279	44	by	by	ADP
ijtc-44	279	45	the	the	DET
ijtc-44	279	46	system	system	NOUN
ijtc-44	279	47	and	and	CCONJ
ijtc-44	279	48	the	the	DET
ijtc-44	279	49	tax	tax	NOUN
ijtc-44	279	50	provisions	provision	NOUN
ijtc-44	279	51	3	3	NUM
ijtc-44	279	52	.	.	PUNCT
ijtc-44	280	1	the	the	DET
ijtc-44	280	2	assumption	assumption	NOUN
ijtc-44	280	3	of	of	ADP
ijtc-44	280	4	the	the	DET
ijtc-44	280	5	management	management	NOUN
ijtc-44	280	6	and	and	CCONJ
ijtc-44	280	7	ownership	ownership	NOUN
ijtc-44	280	8	of	of	ADP
ijtc-44	280	9	the	the	DET
ijtc-44	280	10	npwp	npwp	NOUN
ijtc-44	280	11	is	be	AUX
ijtc-44	280	12	considered	consider	VERB
ijtc-44	280	13	sufficient	sufficient	ADJ
ijtc-44	280	14	and	and	CCONJ
ijtc-44	280	15	incriminated	incriminate	VERB
ijtc-44	280	16	for	for	SCONJ
ijtc-44	280	17	employees	employee	NOUN
ijtc-44	280	18	provide	provide	VERB
ijtc-44	280	19	convenience	convenience	NOUN
ijtc-44	280	20	in	in	ADP
ijtc-44	280	21	all	all	DET
ijtc-44	280	22	matters	matter	NOUN
ijtc-44	280	23	fulfillment	fulfillment	NOUN
ijtc-44	280	24	of	of	ADP
ijtc-44	280	25	tax	tax	NOUN
ijtc-44	280	26	obligations	obligation	NOUN
ijtc-44	280	27	and	and	CCONJ
ijtc-44	280	28	improve	improve	VERB
ijtc-44	280	29	the	the	DET
ijtc-44	280	30	quality	quality	NOUN
ijtc-44	280	31	of	of	ADP
ijtc-44	280	32	service	service	NOUN
ijtc-44	280	33	to	to	ADP
ijtc-44	280	34	taxpayers	taxpayer	NOUN
ijtc-44	280	35	.	.	PUNCT
ijtc-44	281	1	if	if	SCONJ
ijtc-44	281	2	the	the	DET
ijtc-44	281	3	service	service	NOUN
ijtc-44	281	4	is	be	AUX
ijtc-44	281	5	incorrect	incorrect	ADJ
ijtc-44	281	6	or	or	CCONJ
ijtc-44	281	7	less	less	ADV
ijtc-44	281	8	satisfactory	satisfactory	ADJ
ijtc-44	281	9	then	then	ADV
ijtc-44	281	10	it	it	PRON
ijtc-44	281	11	will	will	AUX
ijtc-44	281	12	cause	cause	VERB
ijtc-44	281	13	a	a	DET
ijtc-44	281	14	taxpayer	taxpayer	NOUN
ijtc-44	281	15	reluctance	reluctance	NOUN
ijtc-44	281	16	to	to	PART
ijtc-44	281	17	step	step	VERB
ijtc-44	281	18	into	into	ADP
ijtc-44	281	19	the	the	DET
ijtc-44	281	20	tax	tax	NOUN
ijtc-44	281	21	service	service	NOUN
ijtc-44	281	22	office	office	NOUN
ijtc-44	281	23	.	.	PUNCT
ijtc-44	282	1	the	the	DET
ijtc-44	282	2	service	service	NOUN
ijtc-44	282	3	must	must	AUX
ijtc-44	282	4	be	be	AUX
ijtc-44	282	5	a	a	DET
ijtc-44	282	6	friend	friend	NOUN
ijtc-44	282	7	of	of	ADP
ijtc-44	282	8	hospitality	hospitality	NOUN
ijtc-44	282	9	,	,	PUNCT
ijtc-44	282	10	elegance	elegance	NOUN
ijtc-44	282	11	and	and	CCONJ
ijtc-44	282	12	comfort	comfort	NOUN
ijtc-44	282	13	.	.	PUNCT
ijtc-44	283	1	quality	quality	NOUN
ijtc-44	283	2	service	service	NOUN
ijtc-44	283	3	is	be	AUX
ijtc-44	283	4	a	a	DET
ijtc-44	283	5	service	service	NOUN
ijtc-44	283	6	that	that	PRON
ijtc-44	283	7	can	can	AUX
ijtc-44	283	8	create	create	VERB
ijtc-44	283	9	a	a	DET
ijtc-44	283	10	dynamic	dynamic	ADJ
ijtc-44	283	11	condition	condition	NOUN
ijtc-44	283	12	that	that	PRON
ijtc-44	283	13	relates	relate	VERB
ijtc-44	283	14	to	to	ADP
ijtc-44	283	15	products	product	NOUN
ijtc-44	283	16	,	,	PUNCT
ijtc-44	283	17	human	human	ADJ
ijtc-44	283	18	services	service	NOUN
ijtc-44	283	19	,	,	PUNCT
ijtc-44	283	20	processes	process	NOUN
ijtc-44	283	21	,	,	PUNCT
ijtc-44	283	22	and	and	CCONJ
ijtc-44	283	23	environments	environment	NOUN
ijtc-44	283	24	that	that	PRON
ijtc-44	283	25	meet	meet	VERB
ijtc-44	283	26	or	or	CCONJ
ijtc-44	283	27	exceed	exceed	VERB
ijtc-44	283	28	taxpayer	taxpayer	NOUN
ijtc-44	283	29	expectations	expectation	NOUN
ijtc-44	283	30	.	.	PUNCT
ijtc-44	284	1	quality	quality	NOUN
ijtc-44	284	2	service	service	NOUN
ijtc-44	284	3	is	be	AUX
ijtc-44	284	4	a	a	DET
ijtc-44	284	5	service	service	NOUN
ijtc-44	284	6	that	that	PRON
ijtc-44	284	7	can	can	AUX
ijtc-44	284	8	provide	provide	VERB
ijtc-44	284	9	satisfaction	satisfaction	NOUN
ijtc-44	284	10	to	to	ADP
ijtc-44	284	11	the	the	DET
ijtc-44	284	12	taxpayer	taxpayer	NOUN
ijtc-44	284	13	and	and	CCONJ
ijtc-44	284	14	remain	remain	VERB
ijtc-44	284	15	within	within	ADP
ijtc-44	284	16	the	the	DET
ijtc-44	284	17	limit	limit	NOUN
ijtc-44	284	18	meet	meet	VERB
ijtc-44	284	19	the	the	DET
ijtc-44	284	20	standard	standard	NOUN
ijtc-44	284	21	of	of	ADP
ijtc-44	284	22	accountable	accountable	ADJ
ijtc-44	284	23	services	service	NOUN
ijtc-44	284	24	and	and	CCONJ
ijtc-44	284	25	must	must	AUX
ijtc-44	284	26	be	be	AUX
ijtc-44	284	27	done	do	VERB
ijtc-44	284	28	consistently	consistently	ADV
ijtc-44	284	29	and	and	CCONJ
ijtc-44	284	30	continuously	continuously	ADV
ijtc-44	284	31	.	.	PUNCT
ijtc-44	285	1	improve	improve	VERB
ijtc-44	285	2	administration	administration	NOUN
ijtc-44	285	3	efficiency	efficiency	NOUN
ijtc-44	285	4	by	by	ADP
ijtc-44	285	5	implementing	implement	VERB
ijtc-44	285	6	reliable	reliable	ADJ
ijtc-44	285	7	system	system	NOUN
ijtc-44	285	8	and	and	CCONJ
ijtc-44	285	9	administration	administration	NOUN
ijtc-44	285	10	and	and	CCONJ
ijtc-44	285	11	utilization	utilization	NOUN
ijtc-44	285	12	of	of	ADP
ijtc-44	285	13	appropriate	appropriate	ADJ
ijtc-44	285	14	technology	technology	NOUN
ijtc-44	285	15	.	.	PUNCT
ijtc-44	286	1	the	the	DET
ijtc-44	286	2	computerized	computerized	NOUN
ijtc-44	286	3	-	-	PUNCT
ijtc-44	286	4	based	base	VERB
ijtc-44	286	5	service	service	NOUN
ijtc-44	286	6	is	be	AUX
ijtc-44	286	7	one	one	NUM
ijtc-44	286	8	of	of	ADP
ijtc-44	286	9	the	the	DET
ijtc-44	286	10	efforts	effort	NOUN
ijtc-44	286	11	to	to	PART
ijtc-44	286	12	use	use	VERB
ijtc-44	286	13	the	the	DET
ijtc-44	286	14	right	right	ADJ
ijtc-44	286	15	information	information	NOUN
ijtc-44	286	16	technology	technology	NOUN
ijtc-44	286	17	to	to	PART
ijtc-44	286	18	facilitate	facilitate	VERB
ijtc-44	286	19	the	the	DET
ijtc-44	286	20	service	service	NOUN
ijtc-44	286	21	of	of	ADP
ijtc-44	286	22	taxpayers	taxpayer	NOUN
ijtc-44	286	23	.	.	PUNCT
ijtc-44	287	1	improve	improve	VERB
ijtc-44	287	2	the	the	DET
ijtc-44	287	3	image	image	NOUN
ijtc-44	287	4	of	of	ADP
ijtc-44	287	5	good	good	ADJ
ijtc-44	287	6	governance	governance	NOUN
ijtc-44	287	7	that	that	PRON
ijtc-44	287	8	can	can	AUX
ijtc-44	287	9	cause	cause	VERB
ijtc-44	287	10	mutual	mutual	ADJ
ijtc-44	287	11	trust	trust	NOUN
ijtc-44	287	12	between	between	ADP
ijtc-44	287	13	the	the	DET
ijtc-44	287	14	tax	tax	NOUN
ijtc-44	287	15	office	office	NOUN
ijtc-44	287	16	,	,	PUNCT
ijtc-44	287	17	officers	officer	NOUN
ijtc-44	287	18	and	and	CCONJ
ijtc-44	287	19	taxpayer	taxpayer	NOUN
ijtc-44	287	20	institutions	institution	NOUN
ijtc-44	287	21	,	,	PUNCT
ijtc-44	287	22	so	so	SCONJ
ijtc-44	287	23	that	that	SCONJ
ijtc-44	287	24	the	the	DET
ijtc-44	287	25	tax	tax	NOUN
ijtc-44	287	26	payment	payment	NOUN
ijtc-44	287	27	activity	activity	NOUN
ijtc-44	287	28	will	will	AUX
ijtc-44	287	29	be	be	AUX
ijtc-44	287	30	a	a	DET
ijtc-44	287	31	necessity	necessity	NOUN
ijtc-44	287	32	and	and	CCONJ
ijtc-44	287	33	a	a	DET
ijtc-44	287	34	willingness	willingness	NOUN
ijtc-44	287	35	,	,	PUNCT
ijtc-44	287	36	not	not	PART
ijtc-44	287	37	an	an	DET
ijtc-44	287	38	obligation	obligation	NOUN
ijtc-44	287	39	.	.	PUNCT
ijtc-44	288	1	thus	thus	ADV
ijtc-44	288	2	the	the	DET
ijtc-44	288	3	pattern	pattern	NOUN
ijtc-44	288	4	of	of	ADP
ijtc-44	288	5	relationship	relationship	NOUN
ijtc-44	288	6	between	between	ADP
ijtc-44	288	7	state	state	NOUN
ijtc-44	288	8	and	and	CCONJ
ijtc-44	288	9	employee	employee	NOUN
ijtc-44	288	10	stimlog	stimlog	NOUN
ijtc-44	288	11	in	in	ADP
ijtc-44	288	12	fulfilling	fulfil	VERB
ijtc-44	288	13	the	the	DET
ijtc-44	288	14	rights	right	NOUN
ijtc-44	288	15	and	and	CCONJ
ijtc-44	288	16	obligations	obligation	NOUN
ijtc-44	288	17	based	base	VERB
ijtc-44	288	18	on	on	ADP
ijtc-44	288	19	mutual	mutual	ADJ
ijtc-44	288	20	trust	trust	NOUN
ijtc-44	288	21	.	.	PUNCT
ijtc-44	289	1	through	through	ADP
ijtc-44	289	2	education	education	NOUN
ijtc-44	289	3	is	be	AUX
ijtc-44	289	4	expected	expect	VERB
ijtc-44	289	5	to	to	PART
ijtc-44	289	6	encourage	encourage	VERB
ijtc-44	289	7	the	the	DET
ijtc-44	289	8	individual	individual	NOUN
ijtc-44	289	9	toward	toward	ADP
ijtc-44	289	10	the	the	DET
ijtc-44	289	11	positive	positive	ADJ
ijtc-44	289	12	and	and	CCONJ
ijtc-44	289	13	able	able	ADJ
ijtc-44	289	14	to	to	PART
ijtc-44	289	15	produce	produce	VERB
ijtc-44	289	16	a	a	DET
ijtc-44	289	17	positive	positive	ADJ
ijtc-44	289	18	mindset	mindset	NOUN
ijtc-44	289	19	that	that	PRON
ijtc-44	289	20	will	will	AUX
ijtc-44	289	21	then	then	ADV
ijtc-44	289	22	be	be	AUX
ijtc-44	289	23	able	able	ADJ
ijtc-44	289	24	to	to	PART
ijtc-44	289	25	give	give	VERB
ijtc-44	289	26	positive	positive	ADJ
ijtc-44	289	27	influence	influence	NOUN
ijtc-44	289	28	as	as	ADP
ijtc-44	289	29	a	a	DET
ijtc-44	289	30	driver	driver	NOUN
ijtc-44	289	31	to	to	PART
ijtc-44	289	32	carry	carry	VERB
ijtc-44	289	33	out	out	ADP
ijtc-44	289	34	the	the	DET
ijtc-44	289	35	obligation	obligation	NOUN
ijtc-44	289	36	to	to	PART
ijtc-44	289	37	pay	pay	VERB
ijtc-44	289	38	taxes	taxis	NOUN
ijtc-44	289	39	.	.	PUNCT
ijtc-44	290	1	perhaps	perhaps	ADV
ijtc-44	290	2	an	an	DET
ijtc-44	290	3	idea	idea	NOUN
ijtc-44	290	4	to	to	PART
ijtc-44	290	5	establish	establish	VERB
ijtc-44	290	6	a	a	DET
ijtc-44	290	7	special	special	ADJ
ijtc-44	290	8	school	school	NOUN
ijtc-44	290	9	in	in	ADP
ijtc-44	290	10	the	the	DET
ijtc-44	290	11	field	field	NOUN
ijtc-44	290	12	of	of	ADP
ijtc-44	290	13	taxation	taxation	NOUN
ijtc-44	290	14	can	can	AUX
ijtc-44	290	15	be	be	AUX
ijtc-44	290	16	realized	realize	VERB
ijtc-44	290	17	to	to	PART
ijtc-44	290	18	print	print	VERB
ijtc-44	290	19	experts	expert	NOUN
ijtc-44	290	20	and	and	CCONJ
ijtc-44	290	21	skilled	skilled	ADJ
ijtc-44	290	22	in	in	ADP
ijtc-44	290	23	the	the	DET
ijtc-44	290	24	field	field	NOUN
ijtc-44	290	25	of	of	ADP
ijtc-44	290	26	taxation	taxation	NOUN
ijtc-44	290	27	.	.	PUNCT
ijtc-44	291	1	4	4	X
ijtc-44	291	2	.	.	X
ijtc-44	291	3	no	no	DET
ijtc-44	291	4	awareness	awareness	NOUN
ijtc-44	291	5	as	as	SCONJ
ijtc-44	291	6	taxpayers	taxpayer	NOUN
ijtc-44	291	7	taxpayer	taxpayer	NOUN
ijtc-44	291	8	awareness	awareness	NOUN
ijtc-44	291	9	is	be	AUX
ijtc-44	291	10	very	very	ADV
ijtc-44	291	11	difficult	difficult	ADJ
ijtc-44	291	12	to	to	PART
ijtc-44	291	13	realize	realize	VERB
ijtc-44	291	14	if	if	SCONJ
ijtc-44	291	15	in	in	ADP
ijtc-44	291	16	tax	tax	NOUN
ijtc-44	291	17	definition	definition	NOUN
ijtc-44	291	18	there	there	PRON
ijtc-44	291	19	is	be	VERB
ijtc-44	291	20	no	no	DET
ijtc-44	291	21	phrase	phrase	NOUN
ijtc-44	291	22	that	that	PRON
ijtc-44	291	23	can	can	AUX
ijtc-44	291	24	be	be	AUX
ijtc-44	291	25	enforced	enforce	VERB
ijtc-44	291	26	and	and	CCONJ
ijtc-44	291	27	that	that	PRON
ijtc-44	291	28	is	be	AUX
ijtc-44	291	29	pushy	pushy	ADJ
ijtc-44	291	30	.	.	PUNCT
ijtc-44	292	1	the	the	DET
ijtc-44	292	2	starting	starting	NOUN
ijtc-44	292	3	point	point	NOUN
ijtc-44	292	4	of	of	ADP
ijtc-44	292	5	this	this	DET
ijtc-44	292	6	phrase	phrase	NOUN
ijtc-44	292	7	suggests	suggest	VERB
ijtc-44	292	8	paying	pay	VERB
ijtc-44	292	9	taxes	taxis	NOUN
ijtc-44	292	10	is	be	AUX
ijtc-44	292	11	not	not	PART
ijtc-44	292	12	merely	merely	ADV
ijtc-44	292	13	voluntary	voluntary	ADJ
ijtc-44	292	14	deeds	deed	NOUN
ijtc-44	292	15	or	or	CCONJ
ijtc-44	292	16	because	because	SCONJ
ijtc-44	292	17	of	of	ADP
ijtc-44	292	18	an	an	DET
ijtc-44	292	19	awareness	awareness	NOUN
ijtc-44	292	20	.	.	PUNCT
ijtc-44	293	1	this	this	DET
ijtc-44	293	2	phrase	phrase	NOUN
ijtc-44	293	3	gives	give	VERB
ijtc-44	293	4	understanding	understanding	NOUN
ijtc-44	293	5	and	and	CCONJ
ijtc-44	293	6	understanding	understanding	NOUN
ijtc-44	293	7	that	that	SCONJ
ijtc-44	293	8	the	the	DET
ijtc-44	293	9	community	community	NOUN
ijtc-44	293	10	is	be	AUX
ijtc-44	293	11	required	require	VERB
ijtc-44	293	12	to	to	PART
ijtc-44	293	13	carry	carry	VERB
ijtc-44	293	14	out	out	ADP
ijtc-44	293	15	a	a	DET
ijtc-44	293	16	state	state	NOUN
ijtc-44	293	17	obligation	obligation	NOUN
ijtc-44	293	18	by	by	ADP
ijtc-44	293	19	paying	pay	VERB
ijtc-44	293	20	awareness	awareness	NOUN
ijtc-44	293	21	and	and	CCONJ
ijtc-44	293	22	compliance	compliance	NOUN
ijtc-44	293	23	analysis	analysis	NOUN
ijtc-44	293	24	taxpayer	taxpayer	NOUN
ijtc-44	293	25	identification	identification	NOUN
ijtc-44	293	26	number	number	NOUN
ijtc-44	293	27	(	(	PUNCT
ijtc-44	293	28	study	study	NOUN
ijtc-44	293	29	at	at	ADP
ijtc-44	293	30	high	high	ADJ
ijtc-44	293	31	school	school	NOUN
ijtc-44	293	32	logistics	logistic	NOUN
ijtc-44	293	33	management	management	PROPN
ijtc-44	293	34	indonesia	indonesia	PROPN
ijtc-44	294	1	)	)	PUNCT
ijtc-44	294	2	suherman	suherman	PROPN
ijtc-44	294	3	56	56	NUM
ijtc-44	294	4	|	|	ADV
ijtc-44	294	5	ilomata	ilomata	PROPN
ijtc-44	294	6	international	international	ADJ
ijtc-44	294	7	journal	journal	NOUN
ijtc-44	294	8	of	of	ADP
ijtc-44	294	9	tax	tax	PROPN
ijtc-44	294	10	&	&	CCONJ
ijtc-44	294	11	accounting	accounting	PROPN
ijtc-44	294	12	vol	vol	NOUN
ijtc-44	294	13	.	.	PROPN
ijtc-44	295	1	1	1	NUM
ijtc-44	295	2	no	no	NOUN
ijtc-44	295	3	.	.	NOUN
ijtc-44	295	4	2	2	NUM
ijtc-44	295	5	march	march	NOUN
ijtc-44	295	6	2020	2020	NUM
ijtc-44	295	7	voluntary	voluntary	ADJ
ijtc-44	295	8	and	and	CCONJ
ijtc-44	295	9	conscious	conscious	ADJ
ijtc-44	295	10	tax	tax	NOUN
ijtc-44	295	11	as	as	ADP
ijtc-44	295	12	an	an	DET
ijtc-44	295	13	actualization	actualization	NOUN
ijtc-44	295	14	of	of	ADP
ijtc-44	295	15	the	the	DET
ijtc-44	295	16	spirit	spirit	NOUN
ijtc-44	295	17	of	of	ADP
ijtc-44	295	18	and	and	CCONJ
ijtc-44	295	19	team	team	NOUN
ijtc-44	295	20	or	or	CCONJ
ijtc-44	295	21	national	national	ADJ
ijtc-44	295	22	solidarity	solidarity	NOUN
ijtc-44	295	23	to	to	PART
ijtc-44	295	24	build	build	VERB
ijtc-44	295	25	national	national	ADJ
ijtc-44	295	26	economy	economy	NOUN
ijtc-44	295	27	.	.	PUNCT
ijtc-44	296	1	until	until	ADP
ijtc-44	296	2	now	now	ADV
ijtc-44	296	3	the	the	DET
ijtc-44	296	4	awareness	awareness	NOUN
ijtc-44	296	5	of	of	ADP
ijtc-44	296	6	employees	employee	NOUN
ijtc-44	296	7	did	do	AUX
ijtc-44	296	8	not	not	PART
ijtc-44	296	9	remain	remain	VERB
ijtc-44	296	10	in	in	ADP
ijtc-44	296	11	stimlog	stimlog	NOUN
ijtc-44	296	12	in	in	ADP
ijtc-44	296	13	paying	pay	VERB
ijtc-44	296	14	taxes	taxis	NOUN
ijtc-44	296	15	still	still	ADV
ijtc-44	296	16	did	do	AUX
ijtc-44	296	17	not	not	PART
ijtc-44	296	18	reach	reach	VERB
ijtc-44	296	19	the	the	DET
ijtc-44	296	20	level	level	NOUN
ijtc-44	296	21	as	as	SCONJ
ijtc-44	296	22	expected	expect	VERB
ijtc-44	296	23	.	.	PUNCT
ijtc-44	297	1	generally	generally	ADV
ijtc-44	297	2	still	still	ADV
ijtc-44	297	3	cynical	cynical	ADJ
ijtc-44	297	4	and	and	CCONJ
ijtc-44	297	5	lack	lack	NOUN
ijtc-44	297	6	of	of	ADP
ijtc-44	297	7	confidence	confidence	NOUN
ijtc-44	297	8	in	in	ADP
ijtc-44	297	9	the	the	DET
ijtc-44	297	10	tax	tax	NOUN
ijtc-44	297	11	existence	existence	NOUN
ijtc-44	297	12	because	because	SCONJ
ijtc-44	297	13	it	it	PRON
ijtc-44	297	14	still	still	ADV
ijtc-44	297	15	feels	feel	VERB
ijtc-44	297	16	equal	equal	ADJ
ijtc-44	297	17	to	to	ADP
ijtc-44	297	18	the	the	DET
ijtc-44	297	19	tribute	tribute	NOUN
ijtc-44	297	20	,	,	PUNCT
ijtc-44	297	21	incriminating	incriminate	VERB
ijtc-44	297	22	,	,	PUNCT
ijtc-44	297	23	the	the	DET
ijtc-44	297	24	payout	payout	NOUN
ijtc-44	297	25	often	often	ADV
ijtc-44	297	26	has	have	VERB
ijtc-44	297	27	difficulty	difficulty	NOUN
ijtc-44	297	28	,	,	PUNCT
ijtc-44	297	29	what	what	PRON
ijtc-44	297	30	is	be	AUX
ijtc-44	297	31	the	the	DET
ijtc-44	297	32	inconsistency	inconsistency	NOUN
ijtc-44	297	33	and	and	CCONJ
ijtc-44	297	34	how	how	SCONJ
ijtc-44	297	35	tax	tax	NOUN
ijtc-44	297	36	and	and	CCONJ
ijtc-44	297	37	ribet	ribet	NOUN
ijtc-44	297	38	count	count	NOUN
ijtc-44	297	39	and	and	CCONJ
ijtc-44	297	40	report	report	VERB
ijtc-44	297	41	it	it	PRON
ijtc-44	297	42	.	.	PUNCT
ijtc-44	298	1	but	but	CCONJ
ijtc-44	298	2	there	there	PRON
ijtc-44	298	3	are	be	VERB
ijtc-44	298	4	still	still	ADV
ijtc-44	298	5	efforts	effort	NOUN
ijtc-44	298	6	that	that	PRON
ijtc-44	298	7	can	can	AUX
ijtc-44	298	8	be	be	AUX
ijtc-44	298	9	done	do	VERB
ijtc-44	298	10	so	so	ADV
ijtc-44	298	11	be	be	AUX
ijtc-44	298	12	fully	fully	ADV
ijtc-44	298	13	aware	aware	ADJ
ijtc-44	298	14	to	to	PART
ijtc-44	298	15	pay	pay	VERB
ijtc-44	298	16	taxes	taxis	NOUN
ijtc-44	298	17	and	and	CCONJ
ijtc-44	298	18	this	this	PRON
ijtc-44	298	19	is	be	AUX
ijtc-44	298	20	not	not	PART
ijtc-44	298	21	something	something	PRON
ijtc-44	298	22	that	that	PRON
ijtc-44	298	23	is	be	AUX
ijtc-44	298	24	impossible	impossible	ADJ
ijtc-44	298	25	to	to	PART
ijtc-44	298	26	happen	happen	VERB
ijtc-44	298	27	.	.	PUNCT
ijtc-44	299	1	when	when	SCONJ
ijtc-44	299	2	having	have	VERB
ijtc-44	299	3	awareness	awareness	NOUN
ijtc-44	299	4	then	then	ADV
ijtc-44	299	5	paying	pay	VERB
ijtc-44	299	6	taxes	taxis	NOUN
ijtc-44	299	7	will	will	AUX
ijtc-44	299	8	be	be	AUX
ijtc-44	299	9	made	make	VERB
ijtc-44	299	10	voluntarily	voluntarily	ADV
ijtc-44	299	11	instead	instead	ADV
ijtc-44	299	12	of	of	ADP
ijtc-44	299	13	compulsion	compulsion	NOUN
ijtc-44	299	14	.	.	PUNCT
ijtc-44	300	1	awareness	awareness	NOUN
ijtc-44	300	2	of	of	ADP
ijtc-44	300	3	paying	pay	VERB
ijtc-44	300	4	this	this	DET
ijtc-44	300	5	tax	tax	NOUN
ijtc-44	300	6	not	not	PART
ijtc-44	300	7	only	only	ADV
ijtc-44	300	8	brings	bring	VERB
ijtc-44	300	9	up	up	ADP
ijtc-44	300	10	a	a	DET
ijtc-44	300	11	obedient	obedient	ADJ
ijtc-44	300	12	,	,	PUNCT
ijtc-44	300	13	obedient	obedient	ADJ
ijtc-44	300	14	and	and	CCONJ
ijtc-44	300	15	disciplined	discipline	VERB
ijtc-44	300	16	attitude	attitude	NOUN
ijtc-44	300	17	but	but	CCONJ
ijtc-44	300	18	is	be	AUX
ijtc-44	300	19	followed	follow	VERB
ijtc-44	300	20	by	by	ADP
ijtc-44	300	21	a	a	DET
ijtc-44	300	22	critical	critical	ADJ
ijtc-44	300	23	stance	stance	NOUN
ijtc-44	300	24	as	as	ADV
ijtc-44	300	25	well	well	ADV
ijtc-44	300	26	.	.	PUNCT
ijtc-44	301	1	the	the	DET
ijtc-44	301	2	more	more	ADV
ijtc-44	301	3	advanced	advanced	ADJ
ijtc-44	301	4	the	the	DET
ijtc-44	301	5	community	community	NOUN
ijtc-44	301	6	and	and	CCONJ
ijtc-44	301	7	its	its	PRON
ijtc-44	301	8	government	government	NOUN
ijtc-44	301	9	,	,	PUNCT
ijtc-44	301	10	the	the	PRON
ijtc-44	301	11	higher	high	ADJ
ijtc-44	301	12	the	the	DET
ijtc-44	301	13	awareness	awareness	NOUN
ijtc-44	301	14	of	of	ADP
ijtc-44	301	15	paying	pay	VERB
ijtc-44	301	16	tax	tax	NOUN
ijtc-44	301	17	but	but	CCONJ
ijtc-44	301	18	not	not	PART
ijtc-44	301	19	only	only	ADV
ijtc-44	301	20	to	to	PART
ijtc-44	301	21	stop	stop	VERB
ijtc-44	301	22	there	there	ADV
ijtc-44	301	23	,	,	PUNCT
ijtc-44	301	24	they	they	PRON
ijtc-44	301	25	are	be	AUX
ijtc-44	301	26	increasingly	increasingly	ADV
ijtc-44	301	27	critical	critical	ADJ
ijtc-44	301	28	in	in	ADP
ijtc-44	301	29	addressing	address	VERB
ijtc-44	301	30	taxation	taxation	NOUN
ijtc-44	301	31	problems	problem	NOUN
ijtc-44	301	32	,	,	PUNCT
ijtc-44	301	33	especially	especially	ADV
ijtc-44	301	34	against	against	ADP
ijtc-44	301	35	the	the	DET
ijtc-44	301	36	policy	policy	NOUN
ijtc-44	301	37	material	material	NOUN
ijtc-44	301	38	in	in	ADP
ijtc-44	301	39	the	the	DET
ijtc-44	301	40	field	field	NOUN
ijtc-44	301	41	of	of	ADP
ijtc-44	301	42	taxation	taxation	NOUN
ijtc-44	301	43	,	,	PUNCT
ijtc-44	301	44	such	such	ADJ
ijtc-44	301	45	as	as	ADP
ijtc-44	301	46	the	the	DET
ijtc-44	301	47	implementation	implementation	NOUN
ijtc-44	301	48	of	of	ADP
ijtc-44	301	49	the	the	DET
ijtc-44	301	50	rate	rate	NOUN
ijtc-44	301	51	,	,	PUNCT
ijtc-44	301	52	the	the	DET
ijtc-44	301	53	mechanism	mechanism	NOUN
ijtc-44	301	54	of	of	ADP
ijtc-44	301	55	taxation	taxation	NOUN
ijtc-44	301	56	,	,	PUNCT
ijtc-44	301	57	its	its	PRON
ijtc-44	301	58	regulation	regulation	NOUN
ijtc-44	301	59	,	,	PUNCT
ijtc-44	301	60	the	the	DET
ijtc-44	301	61	impact	impact	NOUN
ijtc-44	301	62	of	of	ADP
ijtc-44	301	63	practice	practice	NOUN
ijtc-44	301	64	in	in	ADP
ijtc-44	301	65	the	the	DET
ijtc-44	301	66	field	field	NOUN
ijtc-44	301	67	and	and	CCONJ
ijtc-44	301	68	the	the	DET
ijtc-44	301	69	expansion	expansion	NOUN
ijtc-44	301	70	of	of	ADP
ijtc-44	301	71	subjects	subject	NOUN
ijtc-44	301	72	and	and	CCONJ
ijtc-44	301	73	objects	object	NOUN
ijtc-44	301	74	.	.	PUNCT
ijtc-44	302	1	according	accord	VERB
ijtc-44	302	2	to	to	ADP
ijtc-44	302	3	rochmat	rochmat	NOUN
ijtc-44	302	4	soemitro	soemitro	NOUN
ijtc-44	302	5	(	(	PUNCT
ijtc-44	302	6	oyok	oyok	PROPN
ijtc-44	302	7	abuyamin	abuyamin	NOUN
ijtc-44	302	8	,	,	PUNCT
ijtc-44	302	9	2014:14	2014:14	NUM
ijtc-44	302	10	)	)	PUNCT
ijtc-44	302	11	tax	tax	NOUN
ijtc-44	302	12	is	be	AUX
ijtc-44	302	13	the	the	DET
ijtc-44	302	14	contribution	contribution	NOUN
ijtc-44	302	15	of	of	ADP
ijtc-44	302	16	the	the	DET
ijtc-44	302	17	people	people	NOUN
ijtc-44	302	18	to	to	ADP
ijtc-44	302	19	the	the	DET
ijtc-44	302	20	state	state	NOUN
ijtc-44	302	21	treasury	treasury	NOUN
ijtc-44	302	22	by	by	ADP
ijtc-44	302	23	law	law	NOUN
ijtc-44	302	24	(	(	PUNCT
ijtc-44	302	25	which	which	PRON
ijtc-44	302	26	can	can	AUX
ijtc-44	302	27	be	be	AUX
ijtc-44	302	28	imposed	impose	VERB
ijtc-44	302	29	)	)	PUNCT
ijtc-44	302	30	with	with	ADP
ijtc-44	302	31	no	no	DET
ijtc-44	302	32	reciprocal	reciprocal	ADJ
ijtc-44	302	33	services	service	NOUN
ijtc-44	302	34	(	(	PUNCT
ijtc-44	302	35	counter	counter	NOUN
ijtc-44	302	36	accomplishment	accomplishment	NOUN
ijtc-44	302	37	)	)	PUNCT
ijtc-44	302	38	,	,	PUNCT
ijtc-44	302	39	which	which	PRON
ijtc-44	302	40	can	can	AUX
ijtc-44	302	41	directly	directly	ADV
ijtc-44	302	42	be	be	AUX
ijtc-44	302	43	demonstrated	demonstrate	VERB
ijtc-44	302	44	and	and	CCONJ
ijtc-44	302	45	that	that	SCONJ
ijtc-44	302	46	used	use	VERB
ijtc-44	302	47	to	to	PART
ijtc-44	302	48	pay	pay	VERB
ijtc-44	302	49	for	for	ADP
ijtc-44	302	50	general	general	ADJ
ijtc-44	302	51	expenditure	expenditure	NOUN
ijtc-44	302	52	.	.	PUNCT
ijtc-44	303	1	this	this	PRON
ijtc-44	303	2	means	mean	VERB
ijtc-44	303	3	that	that	SCONJ
ijtc-44	303	4	taxes	taxis	NOUN
ijtc-44	303	5	are	be	AUX
ijtc-44	303	6	only	only	ADV
ijtc-44	303	7	available	available	ADJ
ijtc-44	303	8	in	in	ADP
ijtc-44	303	9	the	the	DET
ijtc-44	303	10	community	community	NOUN
ijtc-44	303	11	,	,	PUNCT
ijtc-44	303	12	if	if	SCONJ
ijtc-44	303	13	there	there	PRON
ijtc-44	303	14	is	be	VERB
ijtc-44	303	15	no	no	DET
ijtc-44	303	16	tax	tax	NOUN
ijtc-44	303	17	.	.	PUNCT
ijtc-44	304	1	the	the	DET
ijtc-44	304	2	income	income	NOUN
ijtc-44	304	3	of	of	ADP
ijtc-44	304	4	the	the	DET
ijtc-44	304	5	country	country	NOUN
ijtc-44	304	6	is	be	AUX
ijtc-44	304	7	derived	derive	VERB
ijtc-44	304	8	from	from	ADP
ijtc-44	304	9	the	the	DET
ijtc-44	304	10	public	public	NOUN
ijtc-44	304	11	through	through	ADP
ijtc-44	304	12	a	a	DET
ijtc-44	304	13	tax	tax	NOUN
ijtc-44	304	14	collection	collection	NOUN
ijtc-44	304	15	,	,	PUNCT
ijtc-44	304	16	or	or	CCONJ
ijtc-44	304	17	from	from	ADP
ijtc-44	304	18	the	the	DET
ijtc-44	304	19	natural	natural	ADJ
ijtc-44	304	20	wealth	wealth	NOUN
ijtc-44	304	21	that	that	PRON
ijtc-44	304	22	exists	exist	VERB
ijtc-44	304	23	within	within	ADP
ijtc-44	304	24	the	the	DET
ijtc-44	304	25	country	country	NOUN
ijtc-44	304	26	.	.	PUNCT
ijtc-44	305	1	so	so	ADV
ijtc-44	305	2	the	the	DET
ijtc-44	305	3	income	income	NOUN
ijtc-44	305	4	is	be	AUX
ijtc-44	305	5	to	to	PART
ijtc-44	305	6	finance	finance	VERB
ijtc-44	305	7	the	the	DET
ijtc-44	305	8	public	public	ADJ
ijtc-44	305	9	interest	interest	NOUN
ijtc-44	305	10	which	which	PRON
ijtc-44	305	11	eventually	eventually	ADV
ijtc-44	305	12	also	also	ADV
ijtc-44	305	13	includes	include	VERB
ijtc-44	305	14	the	the	DET
ijtc-44	305	15	personal	personal	ADJ
ijtc-44	305	16	interests	interest	NOUN
ijtc-44	305	17	of	of	ADP
ijtc-44	305	18	individuals	individual	NOUN
ijtc-44	305	19	such	such	ADJ
ijtc-44	305	20	as	as	ADP
ijtc-44	305	21	people	people	NOUN
ijtc-44	305	22	's	's	PART
ijtc-44	305	23	health	health	NOUN
ijtc-44	305	24	,	,	PUNCT
ijtc-44	305	25	education	education	NOUN
ijtc-44	305	26	,	,	PUNCT
ijtc-44	305	27	welfare	welfare	NOUN
ijtc-44	305	28	,	,	PUNCT
ijtc-44	305	29	and	and	CCONJ
ijtc-44	305	30	so	so	ADV
ijtc-44	305	31	on	on	ADV
ijtc-44	305	32	.	.	PUNCT
ijtc-44	306	1	so	so	ADV
ijtc-44	306	2	where	where	SCONJ
ijtc-44	306	3	there	there	PRON
ijtc-44	306	4	is	be	VERB
ijtc-44	306	5	public	public	ADJ
ijtc-44	306	6	interest	interest	NOUN
ijtc-44	306	7	,	,	PUNCT
ijtc-44	306	8	there	there	PRON
ijtc-44	306	9	is	be	VERB
ijtc-44	306	10	a	a	DET
ijtc-44	306	11	tax	tax	NOUN
ijtc-44	306	12	collection	collection	NOUN
ijtc-44	306	13	arise	arise	NOUN
ijtc-44	306	14	,	,	PUNCT
ijtc-44	306	15	so	so	SCONJ
ijtc-44	306	16	that	that	SCONJ
ijtc-44	306	17	the	the	DET
ijtc-44	306	18	tax	tax	NOUN
ijtc-44	306	19	is	be	AUX
ijtc-44	306	20	a	a	DET
ijtc-44	306	21	compound	compound	NOUN
ijtc-44	306	22	with	with	ADP
ijtc-44	306	23	the	the	DET
ijtc-44	306	24	public	public	ADJ
ijtc-44	306	25	interest	interest	NOUN
ijtc-44	306	26	.	.	PUNCT
ijtc-44	307	1	negative	negative	ADJ
ijtc-44	307	2	factors	factor	NOUN
ijtc-44	307	3	that	that	PRON
ijtc-44	307	4	impede	impede	VERB
ijtc-44	307	5	the	the	DET
ijtc-44	307	6	level	level	NOUN
ijtc-44	307	7	of	of	ADP
ijtc-44	307	8	tax	tax	NOUN
ijtc-44	307	9	awareness	awareness	NOUN
ijtc-44	307	10	and	and	CCONJ
ijtc-44	307	11	concern	concern	NOUN
ijtc-44	307	12	include	include	VERB
ijtc-44	307	13	:	:	PUNCT
ijtc-44	307	14	a.	a.	NOUN
ijtc-44	307	15	negative	negative	ADJ
ijtc-44	307	16	prejudice	prejudice	NOUN
ijtc-44	307	17	to	to	ADP
ijtc-44	307	18	the	the	DET
ijtc-44	307	19	taxation	taxation	NOUN
ijtc-44	307	20	apparatus	apparatus	NOUN
ijtc-44	307	21	should	should	AUX
ijtc-44	307	22	be	be	AUX
ijtc-44	307	23	replaced	replace	VERB
ijtc-44	307	24	with	with	ADP
ijtc-44	307	25	positive	positive	ADJ
ijtc-44	307	26	prejudice	prejudice	NOUN
ijtc-44	307	27	.	.	PUNCT
ijtc-44	308	1	this	this	DET
ijtc-44	308	2	negative	negative	ADJ
ijtc-44	308	3	prejudice	prejudice	NOUN
ijtc-44	308	4	will	will	AUX
ijtc-44	308	5	cause	cause	VERB
ijtc-44	308	6	taxpayers	taxpayer	NOUN
ijtc-44	308	7	to	to	PART
ijtc-44	308	8	be	be	AUX
ijtc-44	308	9	defensive	defensive	ADJ
ijtc-44	308	10	and	and	CCONJ
ijtc-44	308	11	closed	closed	ADJ
ijtc-44	308	12	.	.	PUNCT
ijtc-44	309	1	they	they	PRON
ijtc-44	309	2	will	will	AUX
ijtc-44	309	3	tend	tend	VERB
ijtc-44	309	4	to	to	PART
ijtc-44	309	5	hold	hold	VERB
ijtc-44	309	6	information	information	NOUN
ijtc-44	309	7	and	and	CCONJ
ijtc-44	309	8	not	not	PART
ijtc-44	309	9	co	co	ADJ
ijtc-44	309	10	-	-	NOUN
ijtc-44	309	11	operative	operative	ADJ
ijtc-44	309	12	.	.	PUNCT
ijtc-44	310	1	they	they	PRON
ijtc-44	310	2	will	will	AUX
ijtc-44	310	3	try	try	VERB
ijtc-44	310	4	to	to	PART
ijtc-44	310	5	minimize	minimize	VERB
ijtc-44	310	6	the	the	DET
ijtc-44	310	7	value	value	NOUN
ijtc-44	310	8	of	of	ADP
ijtc-44	310	9	the	the	DET
ijtc-44	310	10	taxes	taxis	NOUN
ijtc-44	310	11	imposed	impose	VERB
ijtc-44	310	12	on	on	ADP
ijtc-44	310	13	them	they	PRON
ijtc-44	310	14	by	by	ADP
ijtc-44	310	15	providing	provide	VERB
ijtc-44	310	16	as	as	ADP
ijtc-44	310	17	little	little	ADJ
ijtc-44	310	18	information	information	NOUN
ijtc-44	310	19	as	as	ADP
ijtc-44	310	20	possible	possible	ADJ
ijtc-44	310	21	.	.	PUNCT
ijtc-44	311	1	it	it	PRON
ijtc-44	311	2	needs	need	VERB
ijtc-44	311	3	to	to	PART
ijtc-44	311	4	be	be	AUX
ijtc-44	311	5	hard	hard	ADJ
ijtc-44	311	6	work	work	NOUN
ijtc-44	311	7	from	from	ADP
ijtc-44	311	8	tax	tax	NOUN
ijtc-44	311	9	agencies	agency	NOUN
ijtc-44	311	10	and	and	CCONJ
ijtc-44	311	11	mass	mass	ADJ
ijtc-44	311	12	media	medium	NOUN
ijtc-44	311	13	to	to	PART
ijtc-44	311	14	help	help	VERB
ijtc-44	311	15	eliminate	eliminate	VERB
ijtc-44	311	16	these	these	DET
ijtc-44	311	17	negative	negative	ADJ
ijtc-44	311	18	prejudice	prejudice	NOUN
ijtc-44	311	19	.	.	PUNCT
ijtc-44	312	1	b.	b.	PROPN
ijtc-44	312	2	barriers	barrier	NOUN
ijtc-44	312	3	or	or	CCONJ
ijtc-44	312	4	lack	lack	NOUN
ijtc-44	312	5	of	of	ADP
ijtc-44	312	6	intensity	intensity	NOUN
ijtc-44	312	7	of	of	ADP
ijtc-44	312	8	cooperation	cooperation	NOUN
ijtc-44	312	9	with	with	ADP
ijtc-44	312	10	other	other	ADJ
ijtc-44	312	11	agencies	agency	NOUN
ijtc-44	312	12	(	(	PUNCT
ijtc-44	312	13	third	third	ADJ
ijtc-44	312	14	parties	party	NOUN
ijtc-44	312	15	)	)	PUNCT
ijtc-44	312	16	to	to	PART
ijtc-44	312	17	obtain	obtain	VERB
ijtc-44	312	18	data	datum	NOUN
ijtc-44	312	19	on	on	ADP
ijtc-44	312	20	the	the	DET
ijtc-44	312	21	potential	potential	NOUN
ijtc-44	312	22	of	of	ADP
ijtc-44	312	23	new	new	ADJ
ijtc-44	312	24	taxpayers	taxpayer	NOUN
ijtc-44	312	25	,	,	PUNCT
ijtc-44	312	26	especially	especially	ADV
ijtc-44	312	27	with	with	ADP
ijtc-44	312	28	local	local	ADJ
ijtc-44	312	29	agencies	agency	NOUN
ijtc-44	312	30	or	or	CCONJ
ijtc-44	312	31	non	non	ADJ
ijtc-44	312	32	-	-	ADJ
ijtc-44	312	33	vertical	vertical	ADJ
ijtc-44	312	34	agencies	agency	NOUN
ijtc-44	312	35	.	.	PUNCT
ijtc-44	313	1	c.	c.	NOUN
ijtc-44	313	2	for	for	ADP
ijtc-44	313	3	prospective	prospective	ADJ
ijtc-44	313	4	taxpayers	taxpayer	NOUN
ijtc-44	313	5	,	,	PUNCT
ijtc-44	313	6	the	the	DET
ijtc-44	313	7	self	self	NOUN
ijtc-44	313	8	assessment	assessment	NOUN
ijtc-44	313	9	system	system	NOUN
ijtc-44	313	10	is	be	AUX
ijtc-44	313	11	considered	consider	VERB
ijtc-44	313	12	profitable	profitable	ADJ
ijtc-44	313	13	,	,	PUNCT
ijtc-44	313	14	so	so	SCONJ
ijtc-44	313	15	that	that	SCONJ
ijtc-44	313	16	most	most	ADJ
ijtc-44	313	17	of	of	ADP
ijtc-44	313	18	them	they	PRON
ijtc-44	313	19	are	be	AUX
ijtc-44	313	20	reluctant	reluctant	ADJ
ijtc-44	313	21	to	to	PART
ijtc-44	313	22	register	register	VERB
ijtc-44	313	23	themselves	themselves	PRON
ijtc-44	313	24	even	even	ADV
ijtc-44	313	25	avoiding	avoid	VERB
ijtc-44	313	26	the	the	DET
ijtc-44	313	27	obligation	obligation	NOUN
ijtc-44	313	28	of	of	ADP
ijtc-44	313	29	npwp	npwp	NOUN
ijtc-44	313	30	.	.	PUNCT
ijtc-44	314	1	the	the	DET
ijtc-44	314	2	data	datum	NOUN
ijtc-44	314	3	about	about	ADP
ijtc-44	314	4	him	he	PRON
ijtc-44	314	5	is	be	AUX
ijtc-44	314	6	always	always	ADV
ijtc-44	314	7	sought	seek	VERB
ijtc-44	314	8	to	to	PART
ijtc-44	314	9	be	be	AUX
ijtc-44	314	10	covered	cover	VERB
ijtc-44	314	11	so	so	SCONJ
ijtc-44	314	12	that	that	SCONJ
ijtc-44	314	13	it	it	PRON
ijtc-44	314	14	is	be	AUX
ijtc-44	314	15	not	not	PART
ijtc-44	314	16	touched	touch	VERB
ijtc-44	314	17	by	by	ADP
ijtc-44	314	18	dgt	dgt	PROPN
ijtc-44	314	19	.	.	PUNCT
ijtc-44	315	1	d.	d.	PROPN
ijtc-44	315	2	still	still	ADV
ijtc-44	315	3	at	at	ADP
ijtc-44	315	4	least	least	ADJ
ijtc-44	315	5	information	information	NOUN
ijtc-44	315	6	that	that	PRON
ijtc-44	315	7	should	should	AUX
ijtc-44	315	8	be	be	AUX
ijtc-44	315	9	disseminated	disseminate	VERB
ijtc-44	315	10	and	and	CCONJ
ijtc-44	315	11	acceptable	acceptable	ADJ
ijtc-44	315	12	to	to	ADP
ijtc-44	315	13	the	the	DET
ijtc-44	315	14	public	public	NOUN
ijtc-44	315	15	regarding	regard	VERB
ijtc-44	315	16	the	the	DET
ijtc-44	315	17	role	role	NOUN
ijtc-44	315	18	of	of	ADP
ijtc-44	315	19	tax	tax	NOUN
ijtc-44	315	20	as	as	ADP
ijtc-44	315	21	a	a	DET
ijtc-44	315	22	source	source	NOUN
ijtc-44	315	23	of	of	ADP
ijtc-44	315	24	acceptance	acceptance	NOUN
ijtc-44	315	25	of	of	ADP
ijtc-44	315	26	the	the	DET
ijtc-44	315	27	country	country	NOUN
ijtc-44	315	28	and	and	CCONJ
ijtc-44	315	29	other	other	ADJ
ijtc-44	315	30	positive	positive	ADJ
ijtc-44	315	31	terms	term	NOUN
ijtc-44	315	32	.	.	PUNCT
ijtc-44	316	1	e.	e.	PROPN
ijtc-44	316	2	there	there	PRON
ijtc-44	316	3	is	be	VERB
ijtc-44	316	4	a	a	DET
ijtc-44	316	5	presumption	presumption	NOUN
ijtc-44	316	6	that	that	SCONJ
ijtc-44	316	7	the	the	DET
ijtc-44	316	8	reciprocal	reciprocal	ADJ
ijtc-44	316	9	(	(	PUNCT
ijtc-44	316	10	counter	counter	NOUN
ijtc-44	316	11	accomplishment	accomplishment	NOUN
ijtc-44	316	12	)	)	PUNCT
ijtc-44	316	13	tax	tax	NOUN
ijtc-44	316	14	can	can	AUX
ijtc-44	316	15	not	not	PART
ijtc-44	316	16	be	be	AUX
ijtc-44	316	17	enjoyed	enjoy	VERB
ijtc-44	316	18	directly	directly	ADV
ijtc-44	316	19	,	,	PUNCT
ijtc-44	316	20	even	even	ADV
ijtc-44	316	21	the	the	DET
ijtc-44	316	22	form	form	NOUN
ijtc-44	316	23	of	of	ADP
ijtc-44	316	24	infrastructure	infrastructure	NOUN
ijtc-44	316	25	development	development	NOUN
ijtc-44	316	26	is	be	AUX
ijtc-44	316	27	not	not	PART
ijtc-44	316	28	yet	yet	ADV
ijtc-44	316	29	evenly	evenly	ADV
ijtc-44	316	30	,	,	PUNCT
ijtc-44	316	31	widespread	widespread	ADJ
ijtc-44	316	32	,	,	PUNCT
ijtc-44	316	33	let	let	VERB
ijtc-44	316	34	alone	alone	ADV
ijtc-44	316	35	touch	touch	VERB
ijtc-44	316	36	the	the	DET
ijtc-44	316	37	corners	corner	NOUN
ijtc-44	316	38	of	of	ADP
ijtc-44	316	39	the	the	DET
ijtc-44	316	40	homeland	homeland	NOUN
ijtc-44	316	41	.	.	PUNCT
ijtc-44	317	1	specifically	specifically	ADV
ijtc-44	317	2	,	,	PUNCT
ijtc-44	317	3	the	the	DET
ijtc-44	317	4	factors	factor	NOUN
ijtc-44	317	5	that	that	PRON
ijtc-44	317	6	influence	influence	VERB
ijtc-44	317	7	it	it	PRON
ijtc-44	317	8	is	be	AUX
ijtc-44	317	9	awareness	awareness	NOUN
ijtc-44	317	10	of	of	ADP
ijtc-44	317	11	paying	pay	VERB
ijtc-44	317	12	taxes	taxis	NOUN
ijtc-44	317	13	,	,	PUNCT
ijtc-44	317	14	knowledge	knowledge	NOUN
ijtc-44	317	15	and	and	CCONJ
ijtc-44	317	16	understanding	understanding	NOUN
ijtc-44	317	17	of	of	ADP
ijtc-44	317	18	taxation	taxation	NOUN
ijtc-44	317	19	regulations	regulation	NOUN
ijtc-44	317	20	,	,	PUNCT
ijtc-44	317	21	and	and	CCONJ
ijtc-44	317	22	good	good	ADJ
ijtc-44	317	23	perception	perception	NOUN
ijtc-44	317	24	of	of	ADP
ijtc-44	317	25	the	the	DET
ijtc-44	317	26	effectiveness	effectiveness	NOUN
ijtc-44	317	27	of	of	ADP
ijtc-44	317	28	the	the	DET
ijtc-44	317	29	taxation	taxation	NOUN
ijtc-44	317	30	awareness	awareness	NOUN
ijtc-44	317	31	and	and	CCONJ
ijtc-44	317	32	compliance	compliance	NOUN
ijtc-44	317	33	analysis	analysis	NOUN
ijtc-44	317	34	taxpayer	taxpayer	NOUN
ijtc-44	317	35	identification	identification	NOUN
ijtc-44	317	36	number	number	NOUN
ijtc-44	317	37	(	(	PUNCT
ijtc-44	317	38	study	study	NOUN
ijtc-44	317	39	at	at	ADP
ijtc-44	317	40	high	high	ADJ
ijtc-44	317	41	school	school	NOUN
ijtc-44	317	42	logistics	logistic	NOUN
ijtc-44	317	43	management	management	PROPN
ijtc-44	317	44	indonesia	indonesia	PROPN
ijtc-44	317	45	)	)	PUNCT
ijtc-44	317	46	suherman	suherman	PROPN
ijtc-44	317	47	57	57	NUM
ijtc-44	317	48	|	|	CCONJ
ijtc-44	317	49	ilomata	ilomata	PROPN
ijtc-44	317	50	international	international	ADJ
ijtc-44	317	51	journal	journal	NOUN
ijtc-44	317	52	of	of	ADP
ijtc-44	317	53	tax	tax	PROPN
ijtc-44	317	54	&	&	CCONJ
ijtc-44	317	55	accounting	accounting	PROPN
ijtc-44	317	56	vol	vol	NOUN
ijtc-44	317	57	.	.	PROPN
ijtc-44	317	58	1	1	NUM
ijtc-44	318	1	no	no	NOUN
ijtc-44	318	2	.	.	NOUN
ijtc-44	318	3	2	2	NUM
ijtc-44	318	4	march	march	PROPN
ijtc-44	318	5	2020	2020	NUM
ijtc-44	318	6	system	system	NOUN
ijtc-44	318	7	.	.	PUNCT
ijtc-44	319	1	if	if	SCONJ
ijtc-44	319	2	the	the	DET
ijtc-44	319	3	taxpayer	taxpayer	NOUN
ijtc-44	319	4	has	have	VERB
ijtc-44	319	5	an	an	DET
ijtc-44	319	6	awareness	awareness	NOUN
ijtc-44	319	7	of	of	ADP
ijtc-44	319	8	paying	pay	VERB
ijtc-44	319	9	taxes	taxis	NOUN
ijtc-44	319	10	,	,	PUNCT
ijtc-44	319	11	the	the	DET
ijtc-44	319	12	obligation	obligation	NOUN
ijtc-44	319	13	to	to	PART
ijtc-44	319	14	pay	pay	VERB
ijtc-44	319	15	the	the	DET
ijtc-44	319	16	tax	tax	NOUN
ijtc-44	319	17	will	will	AUX
ijtc-44	319	18	not	not	PART
ijtc-44	319	19	be	be	AUX
ijtc-44	319	20	further	far	ADV
ijtc-44	319	21	strengthened	strengthen	VERB
ijtc-44	319	22	and	and	CCONJ
ijtc-44	319	23	voluntarily	voluntarily	ADV
ijtc-44	319	24	shall	shall	AUX
ijtc-44	319	25	pay	pay	VERB
ijtc-44	319	26	the	the	DET
ijtc-44	319	27	tax	tax	NOUN
ijtc-44	319	28	.	.	PUNCT
ijtc-44	320	1	alternative	alternative	ADJ
ijtc-44	320	2	measures	measure	NOUN
ijtc-44	320	3	build	build	VERB
ijtc-44	320	4	awareness	awareness	NOUN
ijtc-44	320	5	and	and	CCONJ
ijtc-44	320	6	taxpayer	taxpayer	NOUN
ijtc-44	320	7	care	care	NOUN
ijtc-44	320	8	.	.	PUNCT
ijtc-44	321	1	there	there	PRON
ijtc-44	321	2	needs	need	VERB
ijtc-44	321	3	to	to	PART
ijtc-44	321	4	be	be	AUX
ijtc-44	321	5	support	support	NOUN
ijtc-44	321	6	from	from	ADP
ijtc-44	321	7	all	all	DET
ijtc-44	321	8	stakeholders	stakeholder	NOUN
ijtc-44	321	9	.	.	PUNCT
ijtc-44	322	1	raising	raise	VERB
ijtc-44	322	2	taxpayers	taxpayer	NOUN
ijtc-44	322	3	is	be	AUX
ijtc-44	322	4	a	a	DET
ijtc-44	322	5	major	major	ADJ
ijtc-44	322	6	challenge	challenge	NOUN
ijtc-44	322	7	.	.	PUNCT
ijtc-44	323	1	before	before	ADP
ijtc-44	323	2	determining	determine	VERB
ijtc-44	323	3	the	the	DET
ijtc-44	323	4	alternative	alternative	ADJ
ijtc-44	323	5	steps	step	NOUN
ijtc-44	323	6	to	to	PART
ijtc-44	323	7	build	build	VERB
ijtc-44	323	8	a	a	DET
ijtc-44	323	9	taxpayer	taxpayer	NOUN
ijtc-44	323	10	's	's	PART
ijtc-44	323	11	awareness	awareness	NOUN
ijtc-44	323	12	and	and	CCONJ
ijtc-44	323	13	concern	concern	NOUN
ijtc-44	323	14	,	,	PUNCT
ijtc-44	323	15	the	the	DET
ijtc-44	323	16	need	need	NOUN
ijtc-44	323	17	to	to	PART
ijtc-44	323	18	rationate	rationate	VERB
ijtc-44	323	19	our	our	PRON
ijtc-44	323	20	thinking	thinking	NOUN
ijtc-44	323	21	that	that	SCONJ
ijtc-44	323	22	the	the	DET
ijtc-44	323	23	awareness	awareness	NOUN
ijtc-44	323	24	of	of	ADP
ijtc-44	323	25	paying	pay	VERB
ijtc-44	323	26	taxes	taxis	NOUN
ijtc-44	323	27	must	must	AUX
ijtc-44	323	28	come	come	VERB
ijtc-44	323	29	from	from	ADP
ijtc-44	323	30	themselves	themselves	PRON
ijtc-44	323	31	.	.	PUNCT
ijtc-44	324	1	conclusion	conclusion	NOUN
ijtc-44	324	2	taxpayer	taxpayer	NOUN
ijtc-44	324	3	identification	identification	NOUN
ijtc-44	324	4	number	number	NOUN
ijtc-44	324	5	(	(	PUNCT
ijtc-44	324	6	npwp	npwp	NOUN
ijtc-44	324	7	)	)	PUNCT
ijtc-44	324	8	must	must	AUX
ijtc-44	324	9	be	be	AUX
ijtc-44	324	10	essentially	essentially	ADV
ijtc-44	324	11	owned	own	VERB
ijtc-44	324	12	by	by	ADP
ijtc-44	324	13	any	any	DET
ijtc-44	324	14	individual	individual	ADJ
ijtc-44	324	15	person	person	NOUN
ijtc-44	324	16	or	or	CCONJ
ijtc-44	324	17	entity	entity	NOUN
ijtc-44	324	18	that	that	PRON
ijtc-44	324	19	belongs	belong	VERB
ijtc-44	324	20	to	to	ADP
ijtc-44	324	21	the	the	DET
ijtc-44	324	22	taxpayer	taxpayer	NOUN
ijtc-44	324	23	.	.	PUNCT
ijtc-44	325	1	this	this	DET
ijtc-44	325	2	obligation	obligation	NOUN
ijtc-44	325	3	is	be	AUX
ijtc-44	325	4	emphasized	emphasize	VERB
ijtc-44	325	5	in	in	ADP
ijtc-44	325	6	line	line	NOUN
ijtc-44	325	7	with	with	ADP
ijtc-44	325	8	tax	tax	NOUN
ijtc-44	325	9	socialization	socialization	NOUN
ijtc-44	325	10	through	through	ADP
ijtc-44	325	11	various	various	ADJ
ijtc-44	325	12	media	medium	NOUN
ijtc-44	325	13	.	.	PUNCT
ijtc-44	326	1	not	not	PART
ijtc-44	326	2	only	only	ADV
ijtc-44	326	3	that	that	PRON
ijtc-44	326	4	,	,	PUNCT
ijtc-44	326	5	the	the	DET
ijtc-44	326	6	government	government	NOUN
ijtc-44	326	7	through	through	ADP
ijtc-44	326	8	the	the	DET
ijtc-44	326	9	directorate	directorate	ADJ
ijtc-44	326	10	general	general	NOUN
ijtc-44	326	11	of	of	ADP
ijtc-44	326	12	taxation	taxation	NOUN
ijtc-44	326	13	also	also	ADV
ijtc-44	326	14	increasingly	increasingly	ADV
ijtc-44	326	15	demonstrates	demonstrate	VERB
ijtc-44	326	16	its	its	PRON
ijtc-44	326	17	seriousness	seriousness	NOUN
ijtc-44	326	18	about	about	ADP
ijtc-44	326	19	taxation	taxation	NOUN
ijtc-44	326	20	.	.	PUNCT
ijtc-44	327	1	this	this	PRON
ijtc-44	327	2	is	be	AUX
ijtc-44	327	3	evident	evident	ADJ
ijtc-44	327	4	by	by	ADP
ijtc-44	327	5	the	the	DET
ijtc-44	327	6	improvements	improvement	NOUN
ijtc-44	327	7	in	in	ADP
ijtc-44	327	8	the	the	DET
ijtc-44	327	9	tax	tax	NOUN
ijtc-44	327	10	system	system	NOUN
ijtc-44	327	11	several	several	ADJ
ijtc-44	327	12	years	year	NOUN
ijtc-44	327	13	.	.	PUNCT
ijtc-44	328	1	one	one	NUM
ijtc-44	328	2	such	such	ADJ
ijtc-44	328	3	improvement	improvement	NOUN
ijtc-44	328	4	was	be	AUX
ijtc-44	328	5	the	the	DET
ijtc-44	328	6	amendment	amendment	NOUN
ijtc-44	328	7	of	of	ADP
ijtc-44	328	8	the	the	DET
ijtc-44	328	9	amended	amend	VERB
ijtc-44	328	10	income	income	NOUN
ijtc-44	328	11	tax	tax	NOUN
ijtc-44	328	12	law	law	NOUN
ijtc-44	328	13	for	for	ADP
ijtc-44	328	14	the	the	DET
ijtc-44	328	15	fourth	fourth	ADJ
ijtc-44	328	16	time	time	NOUN
ijtc-44	328	17	and	and	CCONJ
ijtc-44	328	18	in	in	ADP
ijtc-44	328	19	the	the	DET
ijtc-44	328	20	year	year	NOUN
ijtc-44	328	21	2008	2008	NUM
ijtc-44	328	22	.	.	PUNCT
ijtc-44	329	1	this	this	DET
ijtc-44	329	2	change	change	NOUN
ijtc-44	329	3	is	be	AUX
ijtc-44	329	4	a	a	DET
ijtc-44	329	5	major	major	ADJ
ijtc-44	329	6	change	change	NOUN
ijtc-44	329	7	because	because	SCONJ
ijtc-44	329	8	there	there	PRON
ijtc-44	329	9	is	be	VERB
ijtc-44	329	10	perbedaantarif	perbedaantarif	ADJ
ijtc-44	329	11	tax	tax	NOUN
ijtc-44	329	12	between	between	ADP
ijtc-44	329	13	the	the	DET
ijtc-44	329	14	taxpayer	taxpayer	NOUN
ijtc-44	329	15	/	/	SYM
ijtc-44	329	16	person	person	NOUN
ijtc-44	329	17	who	who	PRON
ijtc-44	329	18	does	do	AUX
ijtc-44	329	19	not	not	PART
ijtc-44	329	20	have	have	VERB
ijtc-44	329	21	a	a	DET
ijtc-44	329	22	taxpayer	taxpayer	NOUN
ijtc-44	329	23	registration	registration	NOUN
ijtc-44	329	24	with	with	ADP
ijtc-44	329	25	the	the	DET
ijtc-44	329	26	tax	tax	NOUN
ijtc-44	329	27	i	i	PROPN
ijtc-44	329	28	d.	d.	PROPN
ijtc-44	329	29	based	base	VERB
ijtc-44	329	30	on	on	ADP
ijtc-44	329	31	income	income	NOUN
ijtc-44	329	32	tax	tax	NOUN
ijtc-44	329	33	law	law	NOUN
ijtc-44	329	34	no	no	NOUN
ijtc-44	329	35	.	.	NOUN
ijtc-44	329	36	36	36	NUM
ijtc-44	329	37	year	year	NOUN
ijtc-44	329	38	2008	2008	NUM
ijtc-44	329	39	,	,	PUNCT
ijtc-44	329	40	which	which	PRON
ijtc-44	329	41	entered	enter	VERB
ijtc-44	329	42	into	into	ADP
ijtc-44	329	43	force	force	NOUN
ijtc-44	329	44	in	in	ADP
ijtc-44	329	45	2009	2009	NUM
ijtc-44	329	46	adheres	adhere	NOUN
ijtc-44	329	47	to	to	ADP
ijtc-44	329	48	tariff	tariff	NOUN
ijtc-44	329	49	discrimination	discrimination	NOUN
ijtc-44	329	50	,	,	PUNCT
ijtc-44	329	51	where	where	SCONJ
ijtc-44	329	52	a	a	DET
ijtc-44	329	53	mandatory	mandatory	ADJ
ijtc-44	329	54	personal	personal	ADJ
ijtc-44	329	55	or	or	CCONJ
ijtc-44	329	56	agency	agency	NOUN
ijtc-44	329	57	that	that	PRON
ijtc-44	329	58	does	do	AUX
ijtc-44	329	59	not	not	PART
ijtc-44	329	60	have	have	VERB
ijtc-44	329	61	a	a	DET
ijtc-44	329	62	npwp	npwp	NOUN
ijtc-44	329	63	will	will	AUX
ijtc-44	329	64	be	be	AUX
ijtc-44	329	65	charged	charge	VERB
ijtc-44	329	66	higher	high	ADJ
ijtc-44	329	67	tax	tax	NOUN
ijtc-44	329	68	when	when	SCONJ
ijtc-44	329	69	compared	compare	VERB
ijtc-44	329	70	with	with	ADP
ijtc-44	329	71	the	the	DET
ijtc-44	329	72	taxpayer	taxpayer	NOUN
ijtc-44	329	73	who	who	PRON
ijtc-44	329	74	has	have	VERB
ijtc-44	329	75	npwp	npwp	NOUN
ijtc-44	329	76	.	.	PUNCT
ijtc-44	330	1	such	such	ADJ
ijtc-44	330	2	discrimination	discrimination	NOUN
ijtc-44	330	3	,	,	PUNCT
ijtc-44	330	4	for	for	ADP
ijtc-44	330	5	example	example	NOUN
ijtc-44	330	6	,	,	PUNCT
ijtc-44	330	7	the	the	DET
ijtc-44	330	8	rate	rate	NOUN
ijtc-44	330	9	of	of	ADP
ijtc-44	330	10	tax	tax	NOUN
ijtc-44	330	11	tariff	tariff	NOUN
ijtc-44	330	12	of	of	ADP
ijtc-44	330	13	pph	pph	PROPN
ijtc-44	330	14	20	20	NUM
ijtc-44	330	15	%	%	NOUN
ijtc-44	330	16	higher	high	ADJ
ijtc-44	330	17	,	,	PUNCT
ijtc-44	330	18	compared	compare	VERB
ijtc-44	330	19	with	with	ADP
ijtc-44	330	20	the	the	DET
ijtc-44	330	21	taxpayer	taxpayer	NOUN
ijtc-44	330	22	who	who	PRON
ijtc-44	330	23	has	have	VERB
ijtc-44	330	24	the	the	DET
ijtc-44	330	25	npwp	npwp	NOUN
ijtc-44	330	26	.	.	PUNCT
ijtc-44	331	1	some	some	PRON
ijtc-44	331	2	of	of	ADP
ijtc-44	331	3	the	the	DET
ijtc-44	331	4	recommendations	recommendation	NOUN
ijtc-44	331	5	that	that	PRON
ijtc-44	331	6	can	can	AUX
ijtc-44	331	7	be	be	AUX
ijtc-44	331	8	given	give	VERB
ijtc-44	331	9	from	from	ADP
ijtc-44	331	10	the	the	DET
ijtc-44	331	11	study	study	NOUN
ijtc-44	331	12	results	result	NOUN
ijtc-44	331	13	,	,	PUNCT
ijtc-44	331	14	among	among	ADP
ijtc-44	331	15	other	other	ADJ
ijtc-44	331	16	things	thing	NOUN
ijtc-44	331	17	is	be	AUX
ijtc-44	331	18	to	to	PART
ijtc-44	331	19	raise	raise	VERB
ijtc-44	331	20	the	the	DET
ijtc-44	331	21	taxpayer	taxpayer	NOUN
ijtc-44	331	22	awareness	awareness	NOUN
ijtc-44	331	23	as	as	ADP
ijtc-44	331	24	a	a	DET
ijtc-44	331	25	tax	tax	NOUN
ijtc-44	331	26	authority	authority	NOUN
ijtc-44	331	27	that	that	PRON
ijtc-44	331	28	has	have	VERB
ijtc-44	331	29	the	the	DET
ijtc-44	331	30	duty	duty	NOUN
ijtc-44	331	31	of	of	ADP
ijtc-44	331	32	tax	tax	NOUN
ijtc-44	331	33	collector	collector	NOUN
ijtc-44	331	34	agencies	agency	NOUN
ijtc-44	331	35	from	from	ADP
ijtc-44	331	36	taxpayers	taxpayer	NOUN
ijtc-44	331	37	should	should	AUX
ijtc-44	331	38	continue	continue	VERB
ijtc-44	331	39	to	to	PART
ijtc-44	331	40	raise	raise	VERB
ijtc-44	331	41	taxpayer	taxpayer	NOUN
ijtc-44	331	42	awareness	awareness	NOUN
ijtc-44	331	43	through	through	ADP
ijtc-44	331	44	socialization	socialization	NOUN
ijtc-44	331	45	and	and	CCONJ
ijtc-44	331	46	counseling	counseling	NOUN
ijtc-44	331	47	to	to	ADP
ijtc-44	331	48	employees	employee	NOUN
ijtc-44	331	49	in	in	ADP
ijtc-44	331	50	stimlog	stimlog	NOUN
ijtc-44	331	51	,	,	PUNCT
ijtc-44	331	52	so	so	SCONJ
ijtc-44	331	53	that	that	SCONJ
ijtc-44	331	54	they	they	PRON
ijtc-44	331	55	know	know	VERB
ijtc-44	331	56	and	and	CCONJ
ijtc-44	331	57	understand	understand	VERB
ijtc-44	331	58	the	the	DET
ijtc-44	331	59	importance	importance	NOUN
ijtc-44	331	60	of	of	ADP
ijtc-44	331	61	paying	pay	VERB
ijtc-44	331	62	taxes	taxis	NOUN
ijtc-44	331	63	.	.	PUNCT
ijtc-44	332	1	this	this	PRON
ijtc-44	332	2	will	will	AUX
ijtc-44	332	3	greatly	greatly	ADV
ijtc-44	332	4	help	help	VERB
ijtc-44	332	5	increase	increase	VERB
ijtc-44	332	6	taxpayer	taxpayer	NOUN
ijtc-44	332	7	awareness	awareness	NOUN
ijtc-44	332	8	,	,	PUNCT
ijtc-44	332	9	because	because	SCONJ
ijtc-44	332	10	if	if	SCONJ
ijtc-44	332	11	taxpayers	taxpayer	NOUN
ijtc-44	332	12	have	have	AUX
ijtc-44	332	13	been	be	AUX
ijtc-44	332	14	aware	aware	ADJ
ijtc-44	332	15	to	to	PART
ijtc-44	332	16	pay	pay	VERB
ijtc-44	332	17	taxes	taxis	NOUN
ijtc-44	332	18	the	the	DET
ijtc-44	332	19	taxpayer	taxpayer	NOUN
ijtc-44	332	20	will	will	AUX
ijtc-44	332	21	continue	continue	VERB
ijtc-44	332	22	to	to	PART
ijtc-44	332	23	improve	improve	VERB
ijtc-44	332	24	.	.	PUNCT
ijtc-44	333	1	taxpayers	taxpayer	NOUN
ijtc-44	333	2	should	should	AUX
ijtc-44	333	3	be	be	AUX
ijtc-44	333	4	able	able	ADJ
ijtc-44	333	5	to	to	PART
ijtc-44	333	6	further	far	ADV
ijtc-44	333	7	increase	increase	VERB
ijtc-44	333	8	their	their	PRON
ijtc-44	333	9	compliance	compliance	NOUN
ijtc-44	333	10	in	in	ADP
ijtc-44	333	11	fulfilling	fulfil	VERB
ijtc-44	333	12	their	their	PRON
ijtc-44	333	13	tax	tax	NOUN
ijtc-44	333	14	obligations	obligation	NOUN
ijtc-44	333	15	by	by	ADP
ijtc-44	333	16	increasing	increase	VERB
ijtc-44	333	17	the	the	DET
ijtc-44	333	18	taxpayer	taxpayer	NOUN
ijtc-44	333	19	awareness	awareness	NOUN
ijtc-44	333	20	to	to	ADP
ijtc-44	333	21	their	their	PRON
ijtc-44	333	22	tax	tax	NOUN
ijtc-44	333	23	obligations	obligation	NOUN
ijtc-44	333	24	through	through	ADP
ijtc-44	333	25	socialization	socialization	NOUN
ijtc-44	333	26	and	and	CCONJ
ijtc-44	333	27	counseling	counseling	NOUN
ijtc-44	333	28	conducted	conduct	VERB
ijtc-44	333	29	by	by	ADP
ijtc-44	333	30	stimlog	stimlog	NOUN
ijtc-44	333	31	,	,	PUNCT
ijtc-44	333	32	so	so	SCONJ
ijtc-44	333	33	that	that	SCONJ
ijtc-44	333	34	the	the	DET
ijtc-44	333	35	taxpayer	taxpayer	NOUN
ijtc-44	333	36	is	be	AUX
ijtc-44	333	37	willingly	willingly	ADV
ijtc-44	333	38	without	without	ADP
ijtc-44	333	39	compulsion	compulsion	NOUN
ijtc-44	333	40	to	to	PART
ijtc-44	333	41	fulfill	fulfill	VERB
ijtc-44	333	42	the	the	DET
ijtc-44	333	43	tax	tax	NOUN
ijtc-44	333	44	obligations	obligation	NOUN
ijtc-44	333	45	.	.	PUNCT
ijtc-44	334	1	reference	reference	NOUN
ijtc-44	334	2	abuyamin	abuyamin	PROPN
ijtc-44	334	3	,	,	PUNCT
ijtc-44	334	4	oyok	oyok	PROPN
ijtc-44	334	5	.	.	PUNCT
ijtc-44	335	1	(	(	PUNCT
ijtc-44	335	2	2010	2010	NUM
ijtc-44	335	3	.	.	PUNCT
ijtc-44	336	1	perpajakan	perpajakan	PROPN
ijtc-44	336	2	pusat	pusat	PROPN
ijtc-44	336	3	dan	dan	PROPN
ijtc-44	336	4	daerah	daerah	PROPN
ijtc-44	336	5	.	.	PUNCT
ijtc-44	337	1	humaniora	humaniora	PROPN
ijtc-44	337	2	:	:	PUNCT
ijtc-44	337	3	bandung	bandung	PROPN
ijtc-44	337	4	............	............	PUNCT
ijtc-44	337	5	(	(	PUNCT
ijtc-44	337	6	2014	2014	NUM
ijtc-44	337	7	)	)	PUNCT
ijtc-44	337	8	.	.	PUNCT
ijtc-44	338	1	pilar	pilar	PROPN
ijtc-44	338	2	-	-	PUNCT
ijtc-44	338	3	pilar	pilar	PROPN
ijtc-44	338	4	perpajakan	perpajakan	INTJ
ijtc-44	338	5	.	.	PUNCT
ijtc-44	339	1	cv	cv	PROPN
ijtc-44	339	2	adoya	adoya	ADJ
ijtc-44	339	3	mitrasejahtera	mitrasejahtera	NOUN
ijtc-44	339	4	:	:	PUNCT
ijtc-44	339	5	bandung	bandung	NOUN
ijtc-44	339	6	mardiasmo	mardiasmo	NOUN
ijtc-44	339	7	.	.	PUNCT
ijtc-44	340	1	(	(	PUNCT
ijtc-44	340	2	2013	2013	NUM
ijtc-44	340	3	)	)	PUNCT
ijtc-44	340	4	.	.	PUNCT
ijtc-44	341	1	perpajakan	perpajakan	INTJ
ijtc-44	341	2	(	(	PUNCT
ijtc-44	341	3	edisi	edisi	VERB
ijtc-44	341	4	revisi	revisi	NOUN
ijtc-44	341	5	2013	2013	NUM
ijtc-44	341	6	)	)	PUNCT
ijtc-44	341	7	.	.	PUNCT
ijtc-44	342	1	yogyakarta	yogyakarta	PROPN
ijtc-44	342	2	:	:	PUNCT
ijtc-44	343	1	andi	andi	PROPN
ijtc-44	343	2	offset	offset	PROPN
ijtc-44	343	3	prastowo	prastowo	PROPN
ijtc-44	343	4	,	,	PUNCT
ijtc-44	343	5	yustinus.(2009	yustinus.(2009	NUM
ijtc-44	343	6	)	)	PUNCT
ijtc-44	343	7	.	.	PUNCT
ijtc-44	344	1	manfaat	manfaat	PROPN
ijtc-44	344	2	dan	dan	PROPN
ijtc-44	344	3	risiko	risiko	PROPN
ijtc-44	344	4	memiliki	memiliki	PROPN
ijtc-44	344	5	npwp.jakarta	npwp.jakarta	PROPN
ijtc-44	344	6	:	:	PUNCT
ijtc-44	344	7	ras	ras	PROPN
ijtc-44	344	8	rahman	rahman	PROPN
ijtc-44	344	9	,	,	PUNCT
ijtc-44	344	10	abdul	abdul	PROPN
ijtc-44	344	11	.	.	PUNCT
ijtc-44	345	1	(	(	PUNCT
ijtc-44	345	2	2010	2010	NUM
ijtc-44	345	3	)	)	PUNCT
ijtc-44	345	4	.	.	PUNCT
ijtc-44	346	1	administrasiperpajakan	administrasiperpajakan	PROPN
ijtc-44	346	2	.	.	PUNCT
ijtc-44	347	1	bandung	bandung	PROPN
ijtc-44	347	2	:	:	PUNCT
ijtc-44	347	3	nuansa	nuansa	PROPN
ijtc-44	347	4	sugiyono	sugiyono	PROPN
ijtc-44	347	5	.	.	PUNCT
ijtc-44	348	1	(	(	PUNCT
ijtc-44	348	2	2008	2008	NUM
ijtc-44	348	3	)	)	PUNCT
ijtc-44	348	4	.	.	PUNCT
ijtc-44	349	1	statistika	statistika	PROPN
ijtc-44	349	2	untuk	untuk	PROPN
ijtc-44	349	3	penelitian	penelitian	PROPN
ijtc-44	349	4	.	.	PUNCT
ijtc-44	350	1	bandung	bandung	PROPN
ijtc-44	350	2	:	:	PUNCT
ijtc-44	350	3	alfabeta	alfabeta	PROPN
ijtc-44	350	4	............	............	PUNCT
ijtc-44	350	5	(	(	PUNCT
ijtc-44	350	6	2010	2010	NUM
ijtc-44	350	7	)	)	PUNCT
ijtc-44	350	8	.	.	PUNCT
ijtc-44	351	1	statistika	statistika	PROPN
ijtc-44	351	2	untuk	untuk	PROPN
ijtc-44	351	3	penelitian	penelitian	PROPN
ijtc-44	351	4	.	.	PUNCT
ijtc-44	352	1	bandung	bandung	PROPN
ijtc-44	352	2	:	:	PUNCT
ijtc-44	352	3	alfabeta	alfabeta	PROPN
ijtc-44	352	4	dari	dari	PROPN
ijtc-44	352	5	:	:	PUNCT
ijtc-44	352	6	http://ketentuan.pajak.go.id/index.php?r=aturan/rinci&idcrypt=ojamop0%3d	http://ketentuan.pajak.go.id/index.php?r=aturan/rinci&idcrypt=ojamop0%3d	PROPN
ijtc-44	352	7	pada	pada	NOUN
ijtc-44	352	8	tgl	tgl	PROPN
ijtc-44	352	9	22/12/2017	22/12/2017	NUM
ijtc-44	352	10	pukul	pukul	ADJ
ijtc-44	352	11	11.32	11.32	NUM
ijtc-44	352	12	.	.	PUNCT
ijtc-44	353	1	https://eprints.uny.ac.id/62164/	https://eprints.uny.ac.id/62164/	PROPN
ijtc-44	353	2	diunduh	diunduh	PROPN
ijtc-44	353	3	pada	pada	PROPN
ijtc-44	353	4	tanggal	tanggal	PROPN
ijtc-44	353	5	15	15	NUM
ijtc-44	353	6	november	november	PROPN
ijtc-44	353	7	2019	2019	NUM
ijtc-44	353	8	pukul	pukul	ADJ
ijtc-44	353	9	20.05	20.05	NUM
ijtc-44	353	10	http://ekstensifikasi423.blogspot.com/2014/10/npwp-cabang-dan-kewajibanperpajakannya.html	http://ekstensifikasi423.blogspot.com/2014/10/npwp-cabang-dan-kewajibanperpajakannya.html	PROPN
ijtc-44	353	11	awareness	awareness	NOUN
ijtc-44	353	12	and	and	CCONJ
ijtc-44	353	13	compliance	compliance	NOUN
ijtc-44	353	14	analysis	analysis	NOUN
ijtc-44	353	15	taxpayer	taxpayer	NOUN
ijtc-44	353	16	identification	identification	NOUN
ijtc-44	353	17	number	number	NOUN
ijtc-44	353	18	(	(	PUNCT
ijtc-44	353	19	study	study	NOUN
ijtc-44	353	20	at	at	ADP
ijtc-44	353	21	high	high	ADJ
ijtc-44	353	22	school	school	NOUN
ijtc-44	353	23	logistics	logistic	NOUN
ijtc-44	353	24	management	management	PROPN
ijtc-44	353	25	indonesia	indonesia	PROPN
ijtc-44	353	26	)	)	PUNCT
ijtc-44	353	27	suherman	suherman	PROPN
ijtc-44	353	28	58	58	NUM
ijtc-44	354	1	|	|	ADV
ijtc-44	354	2	ilomata	ilomata	PROPN
ijtc-44	354	3	international	international	ADJ
ijtc-44	354	4	journal	journal	NOUN
ijtc-44	354	5	of	of	ADP
ijtc-44	354	6	tax	tax	PROPN
ijtc-44	354	7	&	&	CCONJ
ijtc-44	354	8	accounting	accounting	PROPN
ijtc-44	354	9	vol	vol	NOUN
ijtc-44	354	10	.	.	PROPN
ijtc-44	355	1	1	1	NUM
ijtc-44	355	2	no	no	NOUN
ijtc-44	355	3	.	.	NOUN
ijtc-44	355	4	2	2	NUM
ijtc-44	355	5	march	march	PROPN
ijtc-44	355	6	2020	2020	NUM
ijtc-44	355	7	http://fussylaint.blogspot.com/2011/04/1.html	http://fussylaint.blogspot.com/2011/04/1.html	NOUN
ijtc-44	355	8	http://elliehendarto.blogspot.com/2012/10/dasar-hukum-pajak.html	http://elliehendarto.blogspot.com/2012/10/dasar-hukum-pajak.html	PROPN
ijtc-44	355	9	rulandari	rulandari	PROPN
ijtc-44	355	10	,	,	PUNCT
ijtc-44	355	11	n.	n.	NOUN
ijtc-44	355	12	,	,	PUNCT
ijtc-44	355	13	&	&	CCONJ
ijtc-44	355	14	sudrajat	sudrajat	PROPN
ijtc-44	355	15	,	,	PUNCT
ijtc-44	355	16	a.	a.	NOUN
ijtc-44	355	17	(	(	PUNCT
ijtc-44	355	18	2017	2017	NUM
ijtc-44	355	19	)	)	PUNCT
ijtc-44	355	20	.	.	PUNCT
ijtc-44	356	1	financial	financial	ADJ
ijtc-44	356	2	ratio	ratio	NOUN
ijtc-44	356	3	(	(	PUNCT
ijtc-44	356	4	altman	altman	PROPN
ijtc-44	356	5	z	z	PROPN
ijtc-44	356	6	score	score	NOUN
ijtc-44	356	7	)	)	PUNCT
ijtc-44	356	8	with	with	ADP
ijtc-44	356	9	statistic	statistic	ADJ
ijtc-44	356	10	modelling	modelling	NOUN
ijtc-44	356	11	.	.	PUNCT
ijtc-44	357	1	windiarti	windiarti	PROPN
ijtc-44	357	2	,	,	PUNCT
ijtc-44	357	3	w.	w.	PROPN
ijtc-44	357	4	,	,	PUNCT
ijtc-44	357	5	&	&	CCONJ
ijtc-44	357	6	sofyan	sofyan	PROPN
ijtc-44	357	7	,	,	PUNCT
ijtc-44	357	8	m.	m.	NOUN
ijtc-44	357	9	(	(	PUNCT
ijtc-44	357	10	2018	2018	NUM
ijtc-44	357	11	)	)	PUNCT
ijtc-44	357	12	.	.	PUNCT
ijtc-44	358	1	analisis	analisis	NOUN
ijtc-44	358	2	efektivitas	efektivita	NOUN
ijtc-44	358	3	penerimaan	penerimaan	VERB
ijtc-44	358	4	pajak	pajak	PROPN
ijtc-44	358	5	bumi	bumi	PROPN
ijtc-44	358	6	dan	dan	PROPN
ijtc-44	358	7	bangunan	bangunan	PROPN
ijtc-44	358	8	kota	kota	PROPN
ijtc-44	358	9	depok	depok	PROPN
ijtc-44	358	10	.	.	PUNCT
ijtc-44	359	1	jurnal	jurnal	ADJ
ijtc-44	359	2	ilmiah	ilmiah	PROPN
ijtc-44	359	3	ekbank	ekbank	PROPN
ijtc-44	359	4	,	,	PUNCT
ijtc-44	359	5	1(2	1(2	NUM
ijtc-44	359	6	)	)	PUNCT
ijtc-44	359	7	.	.	PUNCT