id	sid	tid	token	lemma	pos
ijtc-456	1	1	the	the	DET
ijtc-456	1	2	illomata	illomata	PROPN
ijtc-456	1	3	international	international	PROPN
ijtc-456	1	4	journal	journal	PROPN
ijtc-456	1	5	of	of	ADP
ijtc-456	1	6	management	management	NOUN
ijtc-456	1	7	ilomata	ilomata	PROPN
ijtc-456	1	8	international	international	ADJ
ijtc-456	1	9	journal	journal	NOUN
ijtc-456	1	10	of	of	ADP
ijtc-456	1	11	tax	tax	PROPN
ijtc-456	1	12	&	&	CCONJ
ijtc-456	1	13	accounting	account	VERB
ijtc-456	1	14	p	p	PROPN
ijtc-456	1	15	-	-	PUNCT
ijtc-456	1	16	issn	issn	NOUN
ijtc-456	1	17	:	:	PUNCT
ijtc-456	1	18	2714	2714	NUM
ijtc-456	1	19	-	-	SYM
ijtc-456	1	20	9838	9838	NUM
ijtc-456	1	21	;	;	PUNCT
ijtc-456	1	22	e	e	X
ijtc-456	1	23	-	-	PUNCT
ijtc-456	1	24	issn	issn	NOUN
ijtc-456	1	25	:	:	PUNCT
ijtc-456	1	26	2714	2714	NUM
ijtc-456	1	27	-	-	SYM
ijtc-456	1	28	9846	9846	NUM
ijtc-456	1	29	volume	volume	NOUN
ijtc-456	1	30	3	3	NUM
ijtc-456	1	31	,	,	PUNCT
ijtc-456	1	32	issue	issue	NOUN
ijtc-456	1	33	2	2	NUM
ijtc-456	1	34	april	april	PROPN
ijtc-456	1	35	2022	2022	NUM
ijtc-456	1	36	page	page	NOUN
ijtc-456	2	1	no	no	INTJ
ijtc-456	2	2	.	.	NOUN
ijtc-456	3	1	171	171	NUM
ijtc-456	3	2	-	-	SYM
ijtc-456	3	3	182	182	NUM
ijtc-456	3	4	171|	171|	NUM
ijtc-456	3	5	ilomata	ilomata	NOUN
ijtc-456	3	6	international	international	ADJ
ijtc-456	3	7	journal	journal	NOUN
ijtc-456	3	8	of	of	ADP
ijtc-456	3	9	tax	tax	PROPN
ijtc-456	3	10	&	&	CCONJ
ijtc-456	3	11	accounting	account	VERB
ijtc-456	3	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	3	13	an	an	DET
ijtc-456	3	14	analysis	analysis	NOUN
ijtc-456	3	15	of	of	ADP
ijtc-456	3	16	the	the	DET
ijtc-456	3	17	effectiveness	effectiveness	NOUN
ijtc-456	3	18	of	of	ADP
ijtc-456	3	19	the	the	DET
ijtc-456	3	20	policy	policy	NOUN
ijtc-456	3	21	of	of	ADP
ijtc-456	3	22	allocation	allocation	NOUN
ijtc-456	3	23	on	on	ADP
ijtc-456	3	24	income	income	NOUN
ijtc-456	3	25	tax	tax	NOUN
ijtc-456	3	26	incentive	incentive	NOUN
ijtc-456	3	27	covered	cover	VERB
ijtc-456	3	28	by	by	ADP
ijtc-456	3	29	the	the	DET
ijtc-456	3	30	government	government	NOUN
ijtc-456	3	31	in	in	ADP
ijtc-456	3	32	the	the	DET
ijtc-456	3	33	context	context	NOUN
ijtc-456	3	34	of	of	ADP
ijtc-456	3	35	handling	handle	VERB
ijtc-456	3	36	corona	corona	NOUN
ijtc-456	3	37	virus	virus	NOUN
ijtc-456	3	38	disease	disease	NOUN
ijtc-456	3	39	2019	2019	NUM
ijtc-456	3	40	(	(	PUNCT
ijtc-456	3	41	a	a	DET
ijtc-456	3	42	case	case	NOUN
ijtc-456	3	43	study	study	NOUN
ijtc-456	3	44	of	of	ADP
ijtc-456	3	45	west	west	PROPN
ijtc-456	3	46	bekasi	bekasi	PROPN
ijtc-456	3	47	kpp	kpp	PROPN
ijtc-456	3	48	pratama	pratama	NOUN
ijtc-456	3	49	in	in	ADP
ijtc-456	3	50	2020	2020	NUM
ijtc-456	3	51	)	)	PUNCT
ijtc-456	3	52	mainita	mainita	PROPN
ijtc-456	3	53	hidayati1	hidayati1	PROPN
ijtc-456	3	54	,	,	PUNCT
ijtc-456	3	55	cintya	cintya	NOUN
ijtc-456	3	56	safira	safira	PROPN
ijtc-456	3	57	putri2	putri2	PROPN
ijtc-456	3	58	,	,	PUNCT
ijtc-456	3	59	wuwuh	wuwuh	PROPN
ijtc-456	3	60	andayani	andayani	VERB
ijtc-456	3	61	3	3	NUM
ijtc-456	3	62	,	,	PUNCT
ijtc-456	3	63	vandyarman	vandyarman	NOUN
ijtc-456	3	64	mulya	mulya	NOUN
ijtc-456	3	65	priyanda4	priyanda4	NOUN
ijtc-456	4	1	1234institut	1234institut	NUM
ijtc-456	4	2	ilmu	ilmu	PROPN
ijtc-456	4	3	sosial	sosial	PROPN
ijtc-456	4	4	dan	dan	PROPN
ijtc-456	4	5	manajemen	manajemen	PROPN
ijtc-456	4	6	stiami	stiami	PROPN
ijtc-456	4	7	,	,	PUNCT
ijtc-456	4	8	indonesia	indonesia	PROPN
ijtc-456	4	9	correspondent	correspondent	NOUN
ijtc-456	4	10	:	:	PUNCT
ijtc-456	4	11	mainita.h@gmail.com1	mainita.h@gmail.com1	PROPN
ijtc-456	4	12	received	receive	VERB
ijtc-456	4	13	:	:	PUNCT
ijtc-456	4	14	february	february	PROPN
ijtc-456	4	15	25	25	NUM
ijtc-456	4	16	,	,	PUNCT
ijtc-456	4	17	2022	2022	NUM
ijtc-456	4	18	accepted	accept	VERB
ijtc-456	4	19	:	:	PUNCT
ijtc-456	4	20	april	april	PROPN
ijtc-456	4	21	15	15	NUM
ijtc-456	4	22	,	,	PUNCT
ijtc-456	4	23	2022	2022	NUM
ijtc-456	4	24	published	publish	VERB
ijtc-456	4	25	:	:	PUNCT
ijtc-456	4	26	april	april	PROPN
ijtc-456	4	27	30	30	NUM
ijtc-456	4	28	,	,	PUNCT
ijtc-456	4	29	2022	2022	NUM
ijtc-456	4	30	citation	citation	NOUN
ijtc-456	4	31	:	:	PUNCT
ijtc-456	5	1	hidayati	hidayati	PROPN
ijtc-456	5	2	,	,	PUNCT
ijtc-456	5	3	m.	m.	NOUN
ijtc-456	5	4	,	,	PUNCT
ijtc-456	5	5	putri	putri	PROPN
ijtc-456	5	6	,	,	PUNCT
ijtc-456	5	7	c.s	c.s	PROPN
ijtc-456	5	8	.	.	PROPN
ijtc-456	5	9	,	,	PUNCT
ijtc-456	5	10	andayani	andayani	PROPN
ijtc-456	5	11	,	,	PUNCT
ijtc-456	5	12	w.	w.	PROPN
ijtc-456	5	13	,	,	PUNCT
ijtc-456	5	14	priyanda	priyanda	PROPN
ijtc-456	5	15	,	,	PUNCT
ijtc-456	5	16	v.	v.	ADP
ijtc-456	5	17	m.	m.	NOUN
ijtc-456	5	18	(	(	PUNCT
ijtc-456	5	19	2022	2022	NUM
ijtc-456	5	20	)	)	PUNCT
ijtc-456	5	21	.	.	PUNCT
ijtc-456	6	1	an	an	DET
ijtc-456	6	2	analysis	analysis	NOUN
ijtc-456	6	3	of	of	ADP
ijtc-456	6	4	the	the	DET
ijtc-456	6	5	effectiveness	effectiveness	NOUN
ijtc-456	6	6	of	of	ADP
ijtc-456	6	7	the	the	DET
ijtc-456	6	8	policy	policy	NOUN
ijtc-456	6	9	of	of	ADP
ijtc-456	6	10	allocation	allocation	NOUN
ijtc-456	6	11	on	on	ADP
ijtc-456	6	12	income	income	NOUN
ijtc-456	6	13	tax	tax	NOUN
ijtc-456	6	14	incentive	incentive	NOUN
ijtc-456	6	15	covered	cover	VERB
ijtc-456	6	16	by	by	ADP
ijtc-456	6	17	the	the	DET
ijtc-456	6	18	government	government	NOUN
ijtc-456	6	19	in	in	ADP
ijtc-456	6	20	the	the	DET
ijtc-456	6	21	context	context	NOUN
ijtc-456	6	22	of	of	ADP
ijtc-456	6	23	handling	handle	VERB
ijtc-456	6	24	corona	corona	NOUN
ijtc-456	6	25	virus	virus	NOUN
ijtc-456	6	26	disease	disease	NOUN
ijtc-456	6	27	2019	2019	NUM
ijtc-456	6	28	(	(	PUNCT
ijtc-456	6	29	a	a	DET
ijtc-456	6	30	case	case	NOUN
ijtc-456	6	31	study	study	NOUN
ijtc-456	6	32	of	of	ADP
ijtc-456	6	33	west	west	PROPN
ijtc-456	6	34	bekasi	bekasi	PROPN
ijtc-456	6	35	kpp	kpp	PROPN
ijtc-456	6	36	pratama	pratama	NOUN
ijtc-456	6	37	in	in	ADP
ijtc-456	6	38	2020	2020	NUM
ijtc-456	6	39	)	)	PUNCT
ijtc-456	6	40	.	.	PUNCT
ijtc-456	7	1	ilomata	ilomata	PROPN
ijtc-456	7	2	international	international	ADJ
ijtc-456	7	3	journal	journal	NOUN
ijtc-456	7	4	of	of	ADP
ijtc-456	7	5	tax	tax	NOUN
ijtc-456	7	6	and	and	CCONJ
ijtc-456	7	7	accounting	accounting	NOUN
ijtc-456	7	8	,	,	PUNCT
ijtc-456	7	9	3(2	3(2	NUM
ijtc-456	7	10	)	)	PUNCT
ijtc-456	7	11	,	,	PUNCT
ijtc-456	7	12	171	171	NUM
ijtc-456	7	13	-	-	SYM
ijtc-456	7	14	182	182	NUM
ijtc-456	7	15	.	.	PUNCT
ijtc-456	8	1	https://doi.org/10.52728/ijtc.v3i2.456	https://doi.org/10.52728/ijtc.v3i2.456	NOUN
ijtc-456	8	2	abstract	abstract	ADJ
ijtc-456	8	3	:	:	PUNCT
ijtc-456	8	4	the	the	DET
ijtc-456	8	5	background	background	NOUN
ijtc-456	8	6	of	of	ADP
ijtc-456	8	7	this	this	DET
ijtc-456	8	8	study	study	NOUN
ijtc-456	8	9	was	be	AUX
ijtc-456	8	10	pandemic	pandemic	ADJ
ijtc-456	8	11	covid-19	covid-19	PROPN
ijtc-456	8	12	which	which	PRON
ijtc-456	8	13	created	create	VERB
ijtc-456	8	14	some	some	DET
ijtc-456	8	15	effects	effect	NOUN
ijtc-456	8	16	on	on	ADP
ijtc-456	8	17	the	the	DET
ijtc-456	8	18	economic	economic	ADJ
ijtc-456	8	19	or	or	CCONJ
ijtc-456	8	20	taxation	taxation	NOUN
ijtc-456	8	21	sectors	sector	NOUN
ijtc-456	8	22	.	.	PUNCT
ijtc-456	9	1	also	also	ADV
ijtc-456	9	2	,	,	PUNCT
ijtc-456	9	3	it	it	PRON
ijtc-456	9	4	gave	give	VERB
ijtc-456	9	5	an	an	DET
ijtc-456	9	6	impact	impact	NOUN
ijtc-456	9	7	on	on	ADP
ijtc-456	9	8	the	the	DET
ijtc-456	9	9	decline	decline	NOUN
ijtc-456	9	10	of	of	ADP
ijtc-456	9	11	companies	company	NOUN
ijtc-456	9	12	’	'	PUNCT
ijtc-456	9	13	income	income	NOUN
ijtc-456	9	14	which	which	PRON
ijtc-456	9	15	led	lead	VERB
ijtc-456	9	16	to	to	ADP
ijtc-456	9	17	cutting	cut	VERB
ijtc-456	9	18	the	the	DET
ijtc-456	9	19	salaries	salary	NOUN
ijtc-456	9	20	of	of	ADP
ijtc-456	9	21	many	many	ADJ
ijtc-456	9	22	employees	employee	NOUN
ijtc-456	9	23	and	and	CCONJ
ijtc-456	9	24	termination	termination	NOUN
ijtc-456	9	25	of	of	ADP
ijtc-456	9	26	the	the	DET
ijtc-456	9	27	working	working	NOUN
ijtc-456	9	28	relationship	relationship	NOUN
ijtc-456	9	29	.	.	PUNCT
ijtc-456	10	1	thus	thus	ADV
ijtc-456	10	2	,	,	PUNCT
ijtc-456	10	3	it	it	PRON
ijtc-456	10	4	required	require	VERB
ijtc-456	10	5	the	the	DET
ijtc-456	10	6	government	government	NOUN
ijtc-456	10	7	to	to	PART
ijtc-456	10	8	allocate	allocate	VERB
ijtc-456	10	9	the	the	DET
ijtc-456	10	10	incentives	incentive	NOUN
ijtc-456	10	11	pph	pph	PROPN
ijtc-456	10	12	21	21	NUM
ijtc-456	10	13	dtp	dtp	PROPN
ijtc-456	10	14	to	to	PART
ijtc-456	10	15	relieve	relieve	VERB
ijtc-456	10	16	the	the	DET
ijtc-456	10	17	burden	burden	NOUN
ijtc-456	10	18	on	on	ADP
ijtc-456	10	19	taxpayers	taxpayer	NOUN
ijtc-456	10	20	and	and	CCONJ
ijtc-456	10	21	can	can	AUX
ijtc-456	10	22	help	help	VERB
ijtc-456	10	23	restore	restore	VERB
ijtc-456	10	24	people	people	NOUN
ijtc-456	10	25	's	's	PART
ijtc-456	10	26	purchasing	purchasing	NOUN
ijtc-456	10	27	power	power	NOUN
ijtc-456	10	28	.	.	PUNCT
ijtc-456	11	1	the	the	DET
ijtc-456	11	2	purpose	purpose	NOUN
ijtc-456	11	3	of	of	ADP
ijtc-456	11	4	this	this	DET
ijtc-456	11	5	study	study	NOUN
ijtc-456	11	6	was	be	AUX
ijtc-456	11	7	to	to	PART
ijtc-456	11	8	analyze	analyze	VERB
ijtc-456	11	9	the	the	DET
ijtc-456	11	10	policy	policy	NOUN
ijtc-456	11	11	of	of	ADP
ijtc-456	11	12	allocation	allocation	NOUN
ijtc-456	11	13	of	of	ADP
ijtc-456	11	14	pph	pph	PROPN
ijtc-456	11	15	21	21	NUM
ijtc-456	11	16	dtp	dtp	PROPN
ijtc-456	11	17	incentives	incentive	NOUN
ijtc-456	11	18	in	in	ADP
ijtc-456	11	19	the	the	DET
ijtc-456	11	20	context	context	NOUN
ijtc-456	11	21	of	of	ADP
ijtc-456	11	22	handling	handle	VERB
ijtc-456	11	23	corona	corona	NOUN
ijtc-456	11	24	virus	virus	NOUN
ijtc-456	11	25	disease	disease	NOUN
ijtc-456	11	26	2019	2019	NUM
ijtc-456	11	27	at	at	ADP
ijtc-456	11	28	west	west	PROPN
ijtc-456	11	29	bekasi	bekasi	PROPN
ijtc-456	11	30	kpp	kpp	PROPN
ijtc-456	11	31	pratama	pratama	NOUN
ijtc-456	11	32	based	base	VERB
ijtc-456	11	33	on	on	ADP
ijtc-456	11	34	an	an	DET
ijtc-456	11	35	analysis	analysis	NOUN
ijtc-456	11	36	of	of	ADP
ijtc-456	11	37	effectiveness	effectiveness	NOUN
ijtc-456	11	38	,	,	PUNCT
ijtc-456	11	39	obstacles	obstacle	NOUN
ijtc-456	11	40	faced	face	VERB
ijtc-456	11	41	and	and	CCONJ
ijtc-456	11	42	efforts	effort	NOUN
ijtc-456	11	43	made	make	VERB
ijtc-456	11	44	to	to	PART
ijtc-456	11	45	overcome	overcome	VERB
ijtc-456	11	46	obstacles	obstacle	NOUN
ijtc-456	11	47	.	.	PUNCT
ijtc-456	12	1	this	this	DET
ijtc-456	12	2	research	research	NOUN
ijtc-456	12	3	was	be	AUX
ijtc-456	12	4	descriptive	descriptive	ADJ
ijtc-456	12	5	qualitative	qualitative	NOUN
ijtc-456	12	6	.	.	PUNCT
ijtc-456	13	1	the	the	DET
ijtc-456	13	2	data	data	NOUN
ijtc-456	13	3	collection	collection	NOUN
ijtc-456	13	4	was	be	AUX
ijtc-456	13	5	using	use	VERB
ijtc-456	13	6	observation	observation	NOUN
ijtc-456	13	7	,	,	PUNCT
ijtc-456	13	8	documentation	documentation	NOUN
ijtc-456	13	9	,	,	PUNCT
ijtc-456	13	10	and	and	CCONJ
ijtc-456	13	11	interviews	interview	NOUN
ijtc-456	13	12	.	.	PUNCT
ijtc-456	14	1	the	the	DET
ijtc-456	14	2	results	result	NOUN
ijtc-456	14	3	of	of	ADP
ijtc-456	14	4	this	this	DET
ijtc-456	14	5	study	study	NOUN
ijtc-456	14	6	were	be	AUX
ijtc-456	14	7	that	that	PRON
ijtc-456	14	8	allocating	allocate	VERB
ijtc-456	14	9	pph	pph	PROPN
ijtc-456	14	10	21	21	NUM
ijtc-456	14	11	dtp	dtp	PROPN
ijtc-456	14	12	on	on	ADP
ijtc-456	14	13	west	west	PROPN
ijtc-456	14	14	bekasi	bekasi	PROPN
ijtc-456	14	15	kpp	kpp	PROPN
ijtc-456	14	16	pratama	pratama	NOUN
ijtc-456	14	17	was	be	AUX
ijtc-456	14	18	still	still	ADV
ijtc-456	14	19	not	not	PART
ijtc-456	14	20	effective	effective	ADJ
ijtc-456	14	21	because	because	SCONJ
ijtc-456	14	22	many	many	ADJ
ijtc-456	14	23	taxpayers	taxpayer	NOUN
ijtc-456	14	24	did	do	AUX
ijtc-456	14	25	not	not	PART
ijtc-456	14	26	take	take	VERB
ijtc-456	14	27	advantage	advantage	NOUN
ijtc-456	14	28	of	of	ADP
ijtc-456	14	29	this	this	DET
ijtc-456	14	30	incentive	incentive	NOUN
ijtc-456	14	31	because	because	SCONJ
ijtc-456	14	32	of	of	ADP
ijtc-456	14	33	the	the	DET
ijtc-456	14	34	lack	lack	NOUN
ijtc-456	14	35	of	of	ADP
ijtc-456	14	36	information	information	NOUN
ijtc-456	14	37	and	and	CCONJ
ijtc-456	14	38	socialization	socialization	NOUN
ijtc-456	14	39	given	give	VERB
ijtc-456	14	40	.	.	PUNCT
ijtc-456	15	1	this	this	PRON
ijtc-456	15	2	was	be	AUX
ijtc-456	15	3	based	base	VERB
ijtc-456	15	4	on	on	ADP
ijtc-456	15	5	the	the	DET
ijtc-456	15	6	achievement	achievement	NOUN
ijtc-456	15	7	of	of	ADP
ijtc-456	15	8	objectives	objective	NOUN
ijtc-456	15	9	,	,	PUNCT
ijtc-456	15	10	integration	integration	NOUN
ijtc-456	15	11	,	,	PUNCT
ijtc-456	15	12	and	and	CCONJ
ijtc-456	15	13	adaptation	adaptation	NOUN
ijtc-456	15	14	.	.	PUNCT
ijtc-456	16	1	the	the	DET
ijtc-456	16	2	obstacles	obstacle	NOUN
ijtc-456	16	3	encountered	encounter	VERB
ijtc-456	16	4	were	be	AUX
ijtc-456	16	5	the	the	DET
ijtc-456	16	6	socialization	socialization	NOUN
ijtc-456	16	7	was	be	AUX
ijtc-456	16	8	less	less	ADV
ijtc-456	16	9	rigorous	rigorous	ADJ
ijtc-456	16	10	as	as	SCONJ
ijtc-456	16	11	many	many	ADJ
ijtc-456	16	12	taxpayers	taxpayer	NOUN
ijtc-456	16	13	were	be	AUX
ijtc-456	16	14	ill	ill	ADV
ijtc-456	16	15	-	-	PUNCT
ijtc-456	16	16	informed	inform	VERB
ijtc-456	16	17	,	,	PUNCT
ijtc-456	16	18	many	many	ADJ
ijtc-456	16	19	taxpayers	taxpayer	NOUN
ijtc-456	16	20	who	who	PRON
ijtc-456	16	21	did	do	AUX
ijtc-456	16	22	not	not	PART
ijtc-456	16	23	take	take	VERB
ijtc-456	16	24	advantage	advantage	NOUN
ijtc-456	16	25	of	of	ADP
ijtc-456	16	26	the	the	DET
ijtc-456	16	27	policy	policy	NOUN
ijtc-456	16	28	well	well	ADV
ijtc-456	16	29	,	,	PUNCT
ijtc-456	16	30	and	and	CCONJ
ijtc-456	16	31	the	the	DET
ijtc-456	16	32	lack	lack	NOUN
ijtc-456	16	33	of	of	ADP
ijtc-456	16	34	awareness	awareness	NOUN
ijtc-456	16	35	of	of	ADP
ijtc-456	16	36	mandatory	mandatory	ADJ
ijtc-456	16	37	taxes	taxis	NOUN
ijtc-456	16	38	by	by	ADP
ijtc-456	16	39	not	not	PART
ijtc-456	16	40	reporting	report	VERB
ijtc-456	16	41	the	the	DET
ijtc-456	16	42	realization	realization	NOUN
ijtc-456	16	43	of	of	ADP
ijtc-456	16	44	the	the	DET
ijtc-456	16	45	utilization	utilization	NOUN
ijtc-456	16	46	of	of	ADP
ijtc-456	16	47	pph	pph	PROPN
ijtc-456	16	48	21	21	NUM
ijtc-456	16	49	dtp	dtp	PROPN
ijtc-456	16	50	.	.	PUNCT
ijtc-456	17	1	last	last	ADJ
ijtc-456	17	2	,	,	PUNCT
ijtc-456	17	3	the	the	DET
ijtc-456	17	4	efforts	effort	NOUN
ijtc-456	17	5	made	make	VERB
ijtc-456	17	6	by	by	ADP
ijtc-456	17	7	kpp	kpp	PROPN
ijtc-456	17	8	pratama	pratama	NOUN
ijtc-456	17	9	,	,	PUNCT
ijtc-456	17	10	west	west	PROPN
ijtc-456	17	11	bekasi	bekasi	PROPN
ijtc-456	17	12	were	be	AUX
ijtc-456	17	13	to	to	PART
ijtc-456	17	14	conduct	conduct	VERB
ijtc-456	17	15	socialization	socialization	NOUN
ijtc-456	17	16	thoroughly	thoroughly	ADV
ijtc-456	17	17	and	and	CCONJ
ijtc-456	17	18	maintain	maintain	VERB
ijtc-456	17	19	the	the	DET
ijtc-456	17	20	synergy	synergy	NOUN
ijtc-456	17	21	/	/	SYM
ijtc-456	17	22	cooperation	cooperation	NOUN
ijtc-456	17	23	between	between	ADP
ijtc-456	17	24	the	the	DET
ijtc-456	17	25	kpp	kpp	PROPN
ijtc-456	17	26	and	and	CCONJ
ijtc-456	17	27	the	the	DET
ijtc-456	17	28	taxpayers	taxpayer	NOUN
ijtc-456	17	29	.	.	PUNCT
ijtc-456	18	1	keywords	keyword	NOUN
ijtc-456	18	2	:	:	PUNCT
ijtc-456	18	3	effectiveness	effectiveness	NOUN
ijtc-456	18	4	,	,	PUNCT
ijtc-456	18	5	tax	tax	NOUN
ijtc-456	18	6	,	,	PUNCT
ijtc-456	18	7	incentives	incentive	VERB
ijtc-456	18	8	tax	tax	NOUN
ijtc-456	18	9	.	.	PUNCT
ijtc-456	19	1	this	this	PRON
ijtc-456	19	2	is	be	AUX
ijtc-456	19	3	an	an	DET
ijtc-456	19	4	open	open	ADJ
ijtc-456	19	5	access	access	NOUN
ijtc-456	19	6	article	article	NOUN
ijtc-456	19	7	under	under	ADP
ijtc-456	19	8	the	the	DET
ijtc-456	19	9	cc	cc	NOUN
ijtc-456	19	10	-	-	PUNCT
ijtc-456	19	11	by	by	ADP
ijtc-456	19	12	4.0	4.0	NUM
ijtc-456	19	13	license	license	NOUN
ijtc-456	19	14	.	.	PUNCT
ijtc-456	20	1	introduction	introduction	NOUN
ijtc-456	20	2	pandemic	pandemic	ADJ
ijtc-456	20	3	corona	corona	PROPN
ijtc-456	20	4	virus	virus	NOUN
ijtc-456	20	5	disease	disease	NOUN
ijtc-456	20	6	(	(	PUNCT
ijtc-456	20	7	covid-19	covid-19	PROPN
ijtc-456	20	8	)	)	PUNCT
ijtc-456	20	9	is	be	AUX
ijtc-456	20	10	an	an	DET
ijtc-456	20	11	incident	incident	NOUN
ijtc-456	20	12	spread	spread	NOUN
ijtc-456	20	13	of	of	ADP
ijtc-456	20	14	a	a	DET
ijtc-456	20	15	disease	disease	NOUN
ijtc-456	20	16	that	that	PRON
ijtc-456	20	17	is	be	AUX
ijtc-456	20	18	caused	cause	VERB
ijtc-456	20	19	by	by	ADP
ijtc-456	20	20	a	a	DET
ijtc-456	20	21	coronavirus	coronavirus	NOUN
ijtc-456	20	22	,	,	PUNCT
ijtc-456	20	23	which	which	PRON
ijtc-456	20	24	has	have	AUX
ijtc-456	20	25	spread	spread	VERB
ijtc-456	20	26	in	in	ADP
ijtc-456	20	27	almost	almost	ADV
ijtc-456	20	28	any	any	PRON
ijtc-456	20	29	country	country	NOUN
ijtc-456	20	30	(	(	PUNCT
ijtc-456	20	31	abdelrahman	abdelrahman	NOUN
ijtc-456	20	32	&	&	CCONJ
ijtc-456	20	33	ismail	ismail	PROPN
ijtc-456	20	34	,	,	PUNCT
ijtc-456	20	35	2022	2022	NUM
ijtc-456	20	36	;	;	PUNCT
ijtc-456	20	37	habib	habib	PROPN
ijtc-456	20	38	et	et	PROPN
ijtc-456	20	39	al	al	PROPN
ijtc-456	20	40	.	.	PROPN
ijtc-456	20	41	,	,	PUNCT
ijtc-456	20	42	2021	2021	NUM
ijtc-456	20	43	;	;	PUNCT
ijtc-456	20	44	han	han	PROPN
ijtc-456	20	45	et	et	PROPN
ijtc-456	20	46	al	al	PROPN
ijtc-456	20	47	.	.	PROPN
ijtc-456	20	48	,	,	PUNCT
ijtc-456	20	49	2020	2020	NUM
ijtc-456	20	50	;	;	PUNCT
ijtc-456	20	51	padovani	padovani	PROPN
ijtc-456	20	52	&	&	CCONJ
ijtc-456	20	53	iacuzzi	iacuzzi	NOUN
ijtc-456	20	54	,	,	PUNCT
ijtc-456	20	55	2021	2021	NUM
ijtc-456	20	56	;	;	PUNCT
ijtc-456	20	57	stebbins	stebbin	NOUN
ijtc-456	20	58	,	,	PUNCT
ijtc-456	20	59	2020	2020	NUM
ijtc-456	20	60	;	;	PUNCT
ijtc-456	20	61	sulistiani	sulistiani	PROPN
ijtc-456	20	62	&	&	CCONJ
ijtc-456	20	63	wijaya	wijaya	PROPN
ijtc-456	20	64	,	,	PUNCT
ijtc-456	20	65	2021	2021	NUM
ijtc-456	20	66	;	;	PUNCT
ijtc-456	20	67	tsui	tsui	PROPN
ijtc-456	20	68	et	et	PROPN
ijtc-456	20	69	al	al	PROPN
ijtc-456	20	70	.	.	PROPN
ijtc-456	20	71	,	,	PUNCT
ijtc-456	20	72	2021	2021	NUM
ijtc-456	20	73	)	)	PUNCT
ijtc-456	20	74	.	.	PUNCT
ijtc-456	21	1	in	in	ADP
ijtc-456	21	2	indonesia	indonesia	PROPN
ijtc-456	21	3	itself	itself	PRON
ijtc-456	21	4	,	,	PUNCT
ijtc-456	21	5	covid-19	covid-19	PROPN
ijtc-456	21	6	has	have	AUX
ijtc-456	21	7	started	start	VERB
ijtc-456	21	8	to	to	PART
ijtc-456	21	9	enter	enter	VERB
ijtc-456	21	10	in	in	ADP
ijtc-456	21	11	early	early	ADJ
ijtc-456	21	12	march	march	NOUN
ijtc-456	21	13	until	until	ADP
ijtc-456	21	14	now	now	ADV
ijtc-456	21	15	.	.	PUNCT
ijtc-456	22	1	here	here	ADV
ijtc-456	22	2	,	,	PUNCT
ijtc-456	22	3	so	so	ADV
ijtc-456	22	4	far	far	ADV
ijtc-456	22	5	,	,	PUNCT
ijtc-456	22	6	there	there	PRON
ijtc-456	22	7	are	be	VERB
ijtc-456	22	8	no	no	DET
ijtc-456	22	9	signs	sign	NOUN
ijtc-456	22	10	of	of	ADP
ijtc-456	22	11	a	a	DET
ijtc-456	22	12	scheme	scheme	NOUN
ijtc-456	22	13	to	to	PART
ijtc-456	22	14	reduce	reduce	VERB
ijtc-456	22	15	the	the	DET
ijtc-456	22	16	spread	spread	NOUN
ijtc-456	22	17	of	of	ADP
ijtc-456	22	18	the	the	DET
ijtc-456	22	19	virus	virus	NOUN
ijtc-456	22	20	(	(	PUNCT
ijtc-456	22	21	anggarini	anggarini	ADJ
ijtc-456	22	22	,	,	PUNCT
ijtc-456	22	23	2021	2021	NUM
ijtc-456	22	24	;	;	PUNCT
ijtc-456	22	25	djalante	djalante	NOUN
ijtc-456	22	26	et	et	PROPN
ijtc-456	22	27	al	al	PROPN
ijtc-456	22	28	.	.	PROPN
ijtc-456	22	29	,	,	PUNCT
ijtc-456	22	30	2020	2020	NUM
ijtc-456	22	31	;	;	PUNCT
ijtc-456	22	32	nugraha	nugraha	NOUN
ijtc-456	22	33	,	,	PUNCT
ijtc-456	22	34	2020	2020	NUM
ijtc-456	22	35	;	;	PUNCT
ijtc-456	22	36	utami	utami	NOUN
ijtc-456	22	37	&	&	CCONJ
ijtc-456	22	38	kafabih	kafabih	PROPN
ijtc-456	22	39	,	,	PUNCT
ijtc-456	22	40	2021	2021	NUM
ijtc-456	22	41	;	;	PUNCT
ijtc-456	22	42	wiryawan	wiryawan	PROPN
ijtc-456	22	43	,	,	PUNCT
ijtc-456	22	44	2020	2020	NUM
ijtc-456	22	45	)	)	PUNCT
ijtc-456	22	46	.	.	PUNCT
ijtc-456	23	1	based	base	VERB
ijtc-456	23	2	on	on	ADP
ijtc-456	23	3	the	the	DET
ijtc-456	23	4	record	record	NOUN
ijtc-456	23	5	on	on	ADP
ijtc-456	23	6	july	july	PROPN
ijtc-456	23	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	23	8	mailto:mainita.h@gmail.com	mailto:mainita.h@gmail.com	PROPN
ijtc-456	23	9	https://doi.org/10.52728/ijtc.v3i2.456	https://doi.org/10.52728/ijtc.v3i2.456	PROPN
ijtc-456	23	10	an	an	DET
ijtc-456	23	11	analysis	analysis	NOUN
ijtc-456	23	12	of	of	ADP
ijtc-456	23	13	the	the	DET
ijtc-456	23	14	effectiveness	effectiveness	NOUN
ijtc-456	23	15	of	of	ADP
ijtc-456	23	16	the	the	DET
ijtc-456	23	17	policy	policy	NOUN
ijtc-456	23	18	of	of	ADP
ijtc-456	23	19	allocation	allocation	NOUN
ijtc-456	23	20	on	on	ADP
ijtc-456	23	21	income	income	NOUN
ijtc-456	23	22	tax	tax	NOUN
ijtc-456	23	23	incentive	incentive	NOUN
ijtc-456	23	24	covered	cover	VERB
ijtc-456	23	25	by	by	ADP
ijtc-456	23	26	the	the	DET
ijtc-456	23	27	government	government	NOUN
ijtc-456	23	28	in	in	ADP
ijtc-456	23	29	the	the	DET
ijtc-456	23	30	context	context	NOUN
ijtc-456	23	31	of	of	ADP
ijtc-456	23	32	handling	handle	VERB
ijtc-456	23	33	corona	corona	NOUN
ijtc-456	23	34	virus	virus	NOUN
ijtc-456	23	35	disease	disease	NOUN
ijtc-456	23	36	2019	2019	NUM
ijtc-456	23	37	(	(	PUNCT
ijtc-456	23	38	a	a	DET
ijtc-456	23	39	case	case	NOUN
ijtc-456	23	40	study	study	NOUN
ijtc-456	23	41	of	of	ADP
ijtc-456	23	42	west	west	PROPN
ijtc-456	23	43	bekasi	bekasi	PROPN
ijtc-456	23	44	kpp	kpp	PROPN
ijtc-456	23	45	pratama	pratama	NOUN
ijtc-456	23	46	in	in	ADP
ijtc-456	23	47	2020	2020	NUM
ijtc-456	23	48	)	)	PUNCT
ijtc-456	24	1	hidayati	hidayati	PROPN
ijtc-456	24	2	,	,	PUNCT
ijtc-456	24	3	putri	putri	ADJ
ijtc-456	24	4	,	,	PUNCT
ijtc-456	24	5	andayani	andayani	ADJ
ijtc-456	24	6	,	,	PUNCT
ijtc-456	24	7	and	and	CCONJ
ijtc-456	24	8	priyanda	priyanda	NOUN
ijtc-456	24	9	172	172	NUM
ijtc-456	24	10	|	|	ADV
ijtc-456	24	11	ilomata	ilomata	PROPN
ijtc-456	24	12	international	international	ADJ
ijtc-456	24	13	journal	journal	NOUN
ijtc-456	24	14	of	of	ADP
ijtc-456	24	15	tax	tax	PROPN
ijtc-456	24	16	&	&	CCONJ
ijtc-456	24	17	accounting	account	VERB
ijtc-456	24	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	24	19	7	7	NUM
ijtc-456	24	20	,	,	PUNCT
ijtc-456	24	21	2021	2021	NUM
ijtc-456	24	22	,	,	PUNCT
ijtc-456	24	23	the	the	DET
ijtc-456	24	24	number	number	NOUN
ijtc-456	24	25	of	of	ADP
ijtc-456	24	26	patients	patient	NOUN
ijtc-456	24	27	that	that	PRON
ijtc-456	24	28	confirmed	confirm	VERB
ijtc-456	24	29	the	the	DET
ijtc-456	24	30	virus	virus	NOUN
ijtc-456	24	31	covid-19	covid-19	PROPN
ijtc-456	24	32	reached	reach	VERB
ijtc-456	24	33	2,379,397	2,379,397	NUM
ijtc-456	24	34	people	people	NOUN
ijtc-456	24	35	with	with	ADP
ijtc-456	24	36	accretion	accretion	NOUN
ijtc-456	24	37	case	case	NOUN
ijtc-456	24	38	34,379	34,379	NUM
ijtc-456	24	39	confirmed	confirm	VERB
ijtc-456	24	40	people	people	NOUN
ijtc-456	24	41	and	and	CCONJ
ijtc-456	24	42	62,908	62,908	NUM
ijtc-456	24	43	victims	victim	NOUN
ijtc-456	24	44	died	die	VERB
ijtc-456	24	45	from	from	ADP
ijtc-456	24	46	the	the	DET
ijtc-456	24	47	covid-19	covid-19	PROPN
ijtc-456	24	48	virus	virus	NOUN
ijtc-456	24	49	.	.	PUNCT
ijtc-456	25	1	the	the	DET
ijtc-456	25	2	increasing	increase	VERB
ijtc-456	25	3	number	number	NOUN
ijtc-456	25	4	of	of	ADP
ijtc-456	25	5	victims	victim	NOUN
ijtc-456	25	6	has	have	AUX
ijtc-456	25	7	resulted	result	VERB
ijtc-456	25	8	in	in	ADP
ijtc-456	25	9	several	several	ADJ
ijtc-456	25	10	countries	country	NOUN
ijtc-456	25	11	,	,	PUNCT
ijtc-456	25	12	including	include	VERB
ijtc-456	25	13	indonesia	indonesia	PROPN
ijtc-456	25	14	(	(	PUNCT
ijtc-456	25	15	unicef	unicef	PROPN
ijtc-456	25	16	,	,	PUNCT
ijtc-456	25	17	2021	2021	NUM
ijtc-456	25	18	)	)	PUNCT
ijtc-456	25	19	.	.	PUNCT
ijtc-456	26	1	here	here	ADV
ijtc-456	26	2	,	,	PUNCT
ijtc-456	26	3	it	it	PRON
ijtc-456	26	4	was	be	AUX
ijtc-456	26	5	experiencing	experience	VERB
ijtc-456	26	6	lockdowns	lockdown	NOUN
ijtc-456	26	7	and	and	CCONJ
ijtc-456	26	8	closing	closing	NOUN
ijtc-456	26	9	access	access	NOUN
ijtc-456	26	10	to	to	ADP
ijtc-456	26	11	foreign	foreign	ADJ
ijtc-456	26	12	nationals	national	NOUN
ijtc-456	26	13	(	(	PUNCT
ijtc-456	26	14	de	de	X
ijtc-456	26	15	la	la	X
ijtc-456	26	16	rosa	rosa	PROPN
ijtc-456	26	17	et	et	PROPN
ijtc-456	26	18	al	al	PROPN
ijtc-456	26	19	.	.	PROPN
ijtc-456	26	20	,	,	PUNCT
ijtc-456	26	21	2022	2022	NUM
ijtc-456	26	22	;	;	PUNCT
ijtc-456	26	23	martín	martín	NOUN
ijtc-456	26	24	-	-	PUNCT
ijtc-456	26	25	rodríguez	rodríguez	NOUN
ijtc-456	26	26	et	et	NOUN
ijtc-456	26	27	al	al	PROPN
ijtc-456	26	28	.	.	PROPN
ijtc-456	26	29	,	,	PUNCT
ijtc-456	26	30	2022	2022	NUM
ijtc-456	26	31	;	;	PUNCT
ijtc-456	26	32	orfali	orfali	VERB
ijtc-456	26	33	et	et	PROPN
ijtc-456	26	34	al	al	PROPN
ijtc-456	26	35	.	.	PROPN
ijtc-456	26	36	,	,	PUNCT
ijtc-456	26	37	2021	2021	NUM
ijtc-456	26	38	;	;	PUNCT
ijtc-456	26	39	scivicco	scivicco	NOUN
ijtc-456	26	40	et	et	PROPN
ijtc-456	26	41	al	al	PROPN
ijtc-456	26	42	.	.	PROPN
ijtc-456	26	43	,	,	PUNCT
ijtc-456	26	44	2022	2022	NUM
ijtc-456	26	45	)	)	PUNCT
ijtc-456	26	46	.	.	PUNCT
ijtc-456	27	1	thus	thus	ADV
ijtc-456	27	2	,	,	PUNCT
ijtc-456	27	3	it	it	PRON
ijtc-456	27	4	reduced	reduce	VERB
ijtc-456	27	5	income	income	NOUN
ijtc-456	27	6	in	in	ADP
ijtc-456	27	7	the	the	DET
ijtc-456	27	8	economic	economic	ADJ
ijtc-456	27	9	sector	sector	NOUN
ijtc-456	27	10	.	.	PUNCT
ijtc-456	28	1	table	table	NOUN
ijtc-456	28	2	1	1	NUM
ijtc-456	28	3	target	target	NOUN
ijtc-456	28	4	and	and	CCONJ
ijtc-456	28	5	realization	realization	NOUN
ijtc-456	28	6	of	of	ADP
ijtc-456	28	7	tax	tax	NOUN
ijtc-456	28	8	revenue	revenue	NOUN
ijtc-456	28	9	in	in	ADP
ijtc-456	28	10	west	west	PROPN
ijtc-456	28	11	bekasi	bekasi	PROPN
ijtc-456	28	12	kpp	kpp	PROPN
ijtc-456	28	13	pratama	pratama	NOUN
ijtc-456	28	14	in	in	ADP
ijtc-456	28	15	2018	2018	NUM
ijtc-456	28	16	-	-	SYM
ijtc-456	28	17	2020	2020	NUM
ijtc-456	28	18	year	year	NOUN
ijtc-456	28	19	target	target	NOUN
ijtc-456	28	20	realization	realization	NOUN
ijtc-456	28	21	goal	goal	NOUN
ijtc-456	28	22	2018	2018	NUM
ijtc-456	28	23	1,331,140,230,000	1,331,140,230,000	NUM
ijtc-456	28	24	239,895,723,343	239,895,723,343	NUM
ijtc-456	28	25	93.15	93.15	NUM
ijtc-456	28	26	%	%	NOUN
ijtc-456	28	27	2019	2019	NUM
ijtc-456	28	28	1,270,884,947,000	1,270,884,947,000	NUM
ijtc-456	28	29	233,407,823,413	233,407,823,413	NUM
ijtc-456	28	30	97.05	97.05	NUM
ijtc-456	28	31	%	%	NOUN
ijtc-456	28	32	2020	2020	NUM
ijtc-456	28	33	1,164,123,018,000	1,164,123,018,000	NUM
ijtc-456	28	34	985,521,248,476	985,521,248,476	NUM
ijtc-456	28	35	84.66	84.66	NUM
ijtc-456	28	36	%	%	NOUN
ijtc-456	28	37	source	source	NOUN
ijtc-456	28	38	:	:	PUNCT
ijtc-456	28	39	data	datum	NOUN
ijtc-456	28	40	and	and	CCONJ
ijtc-456	28	41	processing	processing	NOUN
ijtc-456	28	42	section	section	NOUN
ijtc-456	28	43	,	,	PUNCT
ijtc-456	28	44	west	west	PROPN
ijtc-456	28	45	bekasi	bekasi	PROPN
ijtc-456	28	46	kpp	kpp	PROPN
ijtc-456	28	47	pratama	pratama	NOUN
ijtc-456	28	48	based	base	VERB
ijtc-456	28	49	on	on	ADP
ijtc-456	28	50	the	the	DET
ijtc-456	28	51	data	datum	NOUN
ijtc-456	28	52	obtained	obtain	VERB
ijtc-456	28	53	from	from	ADP
ijtc-456	28	54	the	the	DET
ijtc-456	28	55	west	west	PROPN
ijtc-456	28	56	bekasi	bekasi	PROPN
ijtc-456	28	57	kpp	kpp	PROPN
ijtc-456	28	58	pratama	pratama	PROPN
ijtc-456	28	59	,	,	PUNCT
ijtc-456	28	60	the	the	DET
ijtc-456	28	61	achievement	achievement	NOUN
ijtc-456	28	62	receipts	receipt	VERB
ijtc-456	28	63	tax	tax	NOUN
ijtc-456	28	64	years	year	NOUN
ijtc-456	28	65	2018	2018	NUM
ijtc-456	28	66	-	-	SYM
ijtc-456	28	67	2019	2019	NUM
ijtc-456	28	68	experienced	experience	VERB
ijtc-456	28	69	an	an	DET
ijtc-456	28	70	increase	increase	NOUN
ijtc-456	28	71	but	but	CCONJ
ijtc-456	28	72	in	in	ADP
ijtc-456	28	73	the	the	DET
ijtc-456	28	74	year	year	NOUN
ijtc-456	28	75	2020	2020	NUM
ijtc-456	28	76	the	the	DET
ijtc-456	28	77	achievement	achievement	NOUN
ijtc-456	28	78	of	of	ADP
ijtc-456	28	79	tax	tax	NOUN
ijtc-456	28	80	revenue	revenue	NOUN
ijtc-456	28	81	has	have	AUX
ijtc-456	28	82	decreased	decrease	VERB
ijtc-456	28	83	by	by	ADP
ijtc-456	28	84	comparing	compare	VERB
ijtc-456	28	85	the	the	DET
ijtc-456	28	86	covid-19	covid-19	PROPN
ijtc-456	28	87	pandemic	pandemic	NOUN
ijtc-456	28	88	is	be	AUX
ijtc-456	28	89	only	only	ADV
ijtc-456	28	90	86	86	NUM
ijtc-456	28	91	%	%	NOUN
ijtc-456	28	92	.	.	PUNCT
ijtc-456	29	1	during	during	ADP
ijtc-456	29	2	the	the	DET
ijtc-456	29	3	covid-19	covid-19	PROPN
ijtc-456	29	4	pandemic	pandemic	NOUN
ijtc-456	29	5	,	,	PUNCT
ijtc-456	29	6	the	the	DET
ijtc-456	29	7	tax	tax	NOUN
ijtc-456	29	8	revenue	revenue	NOUN
ijtc-456	29	9	in	in	ADP
ijtc-456	29	10	almost	almost	ADV
ijtc-456	29	11	all	all	PRON
ijtc-456	29	12	countries	country	NOUN
ijtc-456	29	13	in	in	ADP
ijtc-456	29	14	the	the	DET
ijtc-456	29	15	world	world	NOUN
ijtc-456	29	16	has	have	AUX
ijtc-456	29	17	experienced	experience	VERB
ijtc-456	29	18	a	a	DET
ijtc-456	29	19	decline	decline	NOUN
ijtc-456	29	20	.	.	PUNCT
ijtc-456	30	1	in	in	ADP
ijtc-456	30	2	addition	addition	NOUN
ijtc-456	30	3	,	,	PUNCT
ijtc-456	30	4	the	the	DET
ijtc-456	30	5	impact	impact	NOUN
ijtc-456	30	6	was	be	AUX
ijtc-456	30	7	also	also	ADV
ijtc-456	30	8	on	on	ADP
ijtc-456	30	9	the	the	DET
ijtc-456	30	10	employment	employment	NOUN
ijtc-456	30	11	and	and	CCONJ
ijtc-456	30	12	income	income	NOUN
ijtc-456	30	13	of	of	ADP
ijtc-456	30	14	companies	company	NOUN
ijtc-456	30	15	that	that	PRON
ijtc-456	30	16	declined	decline	VERB
ijtc-456	30	17	drastically	drastically	ADV
ijtc-456	30	18	,	,	PUNCT
ijtc-456	30	19	so	so	SCONJ
ijtc-456	30	20	that	that	SCONJ
ijtc-456	30	21	the	the	DET
ijtc-456	30	22	company	company	NOUN
ijtc-456	30	23	must	must	AUX
ijtc-456	30	24	perform	perform	VERB
ijtc-456	30	25	the	the	DET
ijtc-456	30	26	reduction	reduction	NOUN
ijtc-456	30	27	of	of	ADP
ijtc-456	30	28	employees	employee	NOUN
ijtc-456	30	29	(	(	PUNCT
ijtc-456	30	30	layoffs	layoff	NOUN
ijtc-456	30	31	)	)	PUNCT
ijtc-456	30	32	or	or	CCONJ
ijtc-456	30	33	cutting	cut	VERB
ijtc-456	30	34	salaries	salary	NOUN
ijtc-456	30	35	of	of	ADP
ijtc-456	30	36	employees	employee	NOUN
ijtc-456	30	37	(	(	PUNCT
ijtc-456	30	38	aulawi	aulawi	ADJ
ijtc-456	30	39	,	,	PUNCT
ijtc-456	30	40	2020	2020	NUM
ijtc-456	30	41	;	;	PUNCT
ijtc-456	30	42	kumala	kumala	PROPN
ijtc-456	30	43	&	&	CCONJ
ijtc-456	30	44	junaidi	junaidi	PROPN
ijtc-456	30	45	,	,	PUNCT
ijtc-456	30	46	2020	2020	NUM
ijtc-456	30	47	;	;	PUNCT
ijtc-456	30	48	masdi	masdi	NOUN
ijtc-456	30	49	,	,	PUNCT
ijtc-456	30	50	2021	2021	NUM
ijtc-456	30	51	;	;	PUNCT
ijtc-456	30	52	padyanoor	padyanoor	NOUN
ijtc-456	30	53	,	,	PUNCT
ijtc-456	30	54	2020	2020	NUM
ijtc-456	30	55	;	;	PUNCT
ijtc-456	30	56	rahmawati	rahmawati	PROPN
ijtc-456	30	57	&	&	CCONJ
ijtc-456	30	58	apriliasari	apriliasari	PROPN
ijtc-456	30	59	,	,	PUNCT
ijtc-456	30	60	2021	2021	NUM
ijtc-456	30	61	;	;	PUNCT
ijtc-456	30	62	wijaya	wijaya	PROPN
ijtc-456	30	63	&	&	CCONJ
ijtc-456	30	64	melati	melati	PROPN
ijtc-456	30	65	,	,	PUNCT
ijtc-456	30	66	2021	2021	NUM
ijtc-456	30	67	)	)	PUNCT
ijtc-456	30	68	.	.	PUNCT
ijtc-456	31	1	this	this	PRON
ijtc-456	31	2	happened	happen	VERB
ijtc-456	31	3	because	because	SCONJ
ijtc-456	31	4	many	many	ADJ
ijtc-456	31	5	companies	company	NOUN
ijtc-456	31	6	do	do	AUX
ijtc-456	31	7	not	not	PART
ijtc-456	31	8	want	want	VERB
ijtc-456	31	9	to	to	PART
ijtc-456	31	10	close	close	VERB
ijtc-456	31	11	their	their	PRON
ijtc-456	31	12	business	business	NOUN
ijtc-456	31	13	and	and	CCONJ
ijtc-456	31	14	were	be	AUX
ijtc-456	31	15	unable	unable	ADJ
ijtc-456	31	16	to	to	PART
ijtc-456	31	17	pay	pay	VERB
ijtc-456	31	18	for	for	ADP
ijtc-456	31	19	operational	operational	ADJ
ijtc-456	31	20	activities	activity	NOUN
ijtc-456	31	21	and	and	CCONJ
ijtc-456	31	22	employee	employee	NOUN
ijtc-456	31	23	salaries	salary	NOUN
ijtc-456	31	24	.	.	PUNCT
ijtc-456	32	1	thus	thus	ADV
ijtc-456	32	2	,	,	PUNCT
ijtc-456	32	3	so	so	ADV
ijtc-456	32	4	many	many	ADJ
ijtc-456	32	5	employees	employee	NOUN
ijtc-456	32	6	have	have	AUX
ijtc-456	32	7	been	be	AUX
ijtc-456	32	8	sent	send	VERB
ijtc-456	32	9	home	home	NOUN
ijtc-456	32	10	.	.	PUNCT
ijtc-456	33	1	based	base	VERB
ijtc-456	33	2	on	on	ADP
ijtc-456	33	3	the	the	DET
ijtc-456	33	4	data	datum	NOUN
ijtc-456	33	5	of	of	ADP
ijtc-456	33	6	workers	worker	NOUN
ijtc-456	33	7	’	’	PART
ijtc-456	33	8	status	status	NOUN
ijtc-456	33	9	per	per	ADP
ijtc-456	33	10	december	december	PROPN
ijtc-456	33	11	2020	2020	NUM
ijtc-456	33	12	,	,	PUNCT
ijtc-456	33	13	it	it	PRON
ijtc-456	33	14	was	be	AUX
ijtc-456	33	15	reported	report	VERB
ijtc-456	33	16	by	by	ADP
ijtc-456	33	17	the	the	DET
ijtc-456	33	18	company	company	NOUN
ijtc-456	33	19	to	to	ADP
ijtc-456	33	20	the	the	DET
ijtc-456	33	21	department	department	PROPN
ijtc-456	33	22	of	of	ADP
ijtc-456	33	23	labor	labor	PROPN
ijtc-456	33	24	bekasi	bekasi	PROPN
ijtc-456	33	25	city	city	PROPN
ijtc-456	33	26	,	,	PUNCT
ijtc-456	33	27	as	as	ADV
ijtc-456	33	28	many	many	ADJ
ijtc-456	33	29	as	as	ADP
ijtc-456	33	30	411	411	NUM
ijtc-456	33	31	workers	worker	NOUN
ijtc-456	33	32	were	be	AUX
ijtc-456	33	33	laid	lay	VERB
ijtc-456	33	34	off	off	ADP
ijtc-456	33	35	(	(	PUNCT
ijtc-456	33	36	discharged	discharge	VERB
ijtc-456	33	37	)	)	PUNCT
ijtc-456	33	38	,	,	PUNCT
ijtc-456	33	39	as	as	ADV
ijtc-456	33	40	many	many	ADJ
ijtc-456	33	41	as	as	ADP
ijtc-456	33	42	923	923	NUM
ijtc-456	33	43	workers	worker	NOUN
ijtc-456	33	44	were	be	AUX
ijtc-456	33	45	excluded	exclude	VERB
ijtc-456	33	46	,	,	PUNCT
ijtc-456	33	47	as	as	ADV
ijtc-456	33	48	well	well	ADV
ijtc-456	33	49	as	as	ADP
ijtc-456	33	50	1601	1601	NUM
ijtc-456	33	51	workers	worker	NOUN
ijtc-456	33	52	,	,	PUNCT
ijtc-456	33	53	were	be	AUX
ijtc-456	33	54	exposed	expose	VERB
ijtc-456	33	55	termination	termination	NOUN
ijtc-456	33	56	of	of	ADP
ijtc-456	33	57	relationship	relationship	NOUN
ijtc-456	33	58	work	work	NOUN
ijtc-456	33	59	or	or	CCONJ
ijtc-456	33	60	fle	fle	NOUN
ijtc-456	33	61	(	(	PUNCT
ijtc-456	33	62	ayuningtyas	ayuningtyas	PROPN
ijtc-456	33	63	et	et	PROPN
ijtc-456	33	64	al	al	PROPN
ijtc-456	33	65	.	.	PROPN
ijtc-456	33	66	,	,	PUNCT
ijtc-456	33	67	2021	2021	NUM
ijtc-456	33	68	;	;	PUNCT
ijtc-456	33	69	damayanti	damayanti	NOUN
ijtc-456	33	70	,	,	PUNCT
ijtc-456	33	71	2021	2021	NUM
ijtc-456	33	72	;	;	PUNCT
ijtc-456	33	73	kusumastuti	kusumastuti	PROPN
ijtc-456	33	74	,	,	PUNCT
ijtc-456	33	75	2020	2020	NUM
ijtc-456	33	76	;	;	PUNCT
ijtc-456	33	77	nabilah	nabilah	PROPN
ijtc-456	33	78	et	et	PROPN
ijtc-456	33	79	al	al	PROPN
ijtc-456	33	80	.	.	PROPN
ijtc-456	33	81	,	,	PUNCT
ijtc-456	33	82	2021	2021	NUM
ijtc-456	33	83	;	;	PUNCT
ijtc-456	33	84	resmi	resmi	PROPN
ijtc-456	33	85	&	&	CCONJ
ijtc-456	33	86	barmawi	barmawi	PROPN
ijtc-456	33	87	,	,	PUNCT
ijtc-456	33	88	2022	2022	NUM
ijtc-456	33	89	)	)	PUNCT
ijtc-456	33	90	.	.	PUNCT
ijtc-456	34	1	in	in	ADP
ijtc-456	34	2	such	such	DET
ijtc-456	34	3	a	a	DET
ijtc-456	34	4	pandemic	pandemic	ADJ
ijtc-456	34	5	condition	condition	NOUN
ijtc-456	34	6	,	,	PUNCT
ijtc-456	34	7	how	how	SCONJ
ijtc-456	34	8	shall	shall	AUX
ijtc-456	34	9	taxpayers	taxpayer	NOUN
ijtc-456	34	10	be	be	AUX
ijtc-456	34	11	able	able	ADJ
ijtc-456	34	12	to	to	PART
ijtc-456	34	13	pay	pay	VERB
ijtc-456	34	14	taxes	taxis	NOUN
ijtc-456	34	15	when	when	SCONJ
ijtc-456	34	16	the	the	DET
ijtc-456	34	17	economy	economy	NOUN
ijtc-456	34	18	was	be	AUX
ijtc-456	34	19	not	not	PART
ijtc-456	34	20	as	as	ADV
ijtc-456	34	21	stable	stable	ADJ
ijtc-456	34	22	as	as	SCONJ
ijtc-456	34	23	it	it	PRON
ijtc-456	34	24	is	be	AUX
ijtc-456	34	25	today	today	NOUN
ijtc-456	34	26	.	.	PUNCT
ijtc-456	35	1	on	on	ADP
ijtc-456	35	2	the	the	DET
ijtc-456	35	3	condition	condition	NOUN
ijtc-456	35	4	of	of	ADP
ijtc-456	35	5	the	the	DET
ijtc-456	35	6	economy	economy	NOUN
ijtc-456	35	7	that	that	PRON
ijtc-456	35	8	was	be	AUX
ijtc-456	35	9	not	not	PART
ijtc-456	35	10	healthy	healthy	ADJ
ijtc-456	35	11	and	and	CCONJ
ijtc-456	35	12	many	many	ADJ
ijtc-456	35	13	employees	employee	NOUN
ijtc-456	35	14	were	be	AUX
ijtc-456	35	15	affected	affect	VERB
ijtc-456	35	16	by	by	ADP
ijtc-456	35	17	the	the	DET
ijtc-456	35	18	termination	termination	NOUN
ijtc-456	35	19	of	of	ADP
ijtc-456	35	20	the	the	DET
ijtc-456	35	21	relationship	relationship	NOUN
ijtc-456	35	22	work	work	NOUN
ijtc-456	35	23	,	,	PUNCT
ijtc-456	35	24	reduced	reduced	ADJ
ijtc-456	35	25	fieldwork	fieldwork	NOUN
ijtc-456	35	26	,	,	PUNCT
ijtc-456	35	27	as	as	ADV
ijtc-456	35	28	well	well	ADV
ijtc-456	35	29	as	as	ADP
ijtc-456	35	30	a	a	DET
ijtc-456	35	31	decrease	decrease	NOUN
ijtc-456	35	32	in	in	ADP
ijtc-456	35	33	receipts	receipt	NOUN
ijtc-456	35	34	taxes	taxis	NOUN
ijtc-456	35	35	;	;	PUNCT
ijtc-456	35	36	it	it	PRON
ijtc-456	35	37	made	make	VERB
ijtc-456	35	38	the	the	DET
ijtc-456	35	39	government	government	NOUN
ijtc-456	35	40	formulate	formulate	VERB
ijtc-456	35	41	a	a	DET
ijtc-456	35	42	policy	policy	NOUN
ijtc-456	35	43	of	of	ADP
ijtc-456	35	44	taxation	taxation	NOUN
ijtc-456	35	45	which	which	PRON
ijtc-456	35	46	was	be	AUX
ijtc-456	35	47	appropriate	appropriate	ADJ
ijtc-456	35	48	to	to	PART
ijtc-456	35	49	assist	assist	VERB
ijtc-456	35	50	the	the	DET
ijtc-456	35	51	public	public	NOUN
ijtc-456	35	52	in	in	ADP
ijtc-456	35	53	the	the	DET
ijtc-456	35	54	middle	middle	NOUN
ijtc-456	35	55	of	of	ADP
ijtc-456	35	56	this	this	DET
ijtc-456	35	57	pandemic	pandemic	NOUN
ijtc-456	35	58	.	.	PUNCT
ijtc-456	36	1	the	the	DET
ijtc-456	36	2	government	government	NOUN
ijtc-456	36	3	made	make	VERB
ijtc-456	36	4	policies	policy	NOUN
ijtc-456	36	5	to	to	PART
ijtc-456	36	6	ease	ease	VERB
ijtc-456	36	7	the	the	DET
ijtc-456	36	8	burden	burden	NOUN
ijtc-456	36	9	on	on	ADP
ijtc-456	36	10	society	society	NOUN
ijtc-456	36	11	.	.	PUNCT
ijtc-456	37	1	one	one	NUM
ijtc-456	37	2	of	of	ADP
ijtc-456	37	3	them	they	PRON
ijtc-456	37	4	was	be	AUX
ijtc-456	37	5	the	the	DET
ijtc-456	37	6	allocation	allocation	NOUN
ijtc-456	37	7	of	of	ADP
ijtc-456	37	8	incentives	incentive	NOUN
ijtc-456	37	9	income	income	NOUN
ijtc-456	37	10	21	21	NUM
ijtc-456	37	11	covered	cover	VERB
ijtc-456	37	12	by	by	ADP
ijtc-456	37	13	government	government	NOUN
ijtc-456	37	14	(	(	PUNCT
ijtc-456	37	15	dtp	dtp	PROPN
ijtc-456	37	16	)	)	PUNCT
ijtc-456	37	17	.	.	PUNCT
ijtc-456	38	1	incentive	incentive	NOUN
ijtc-456	38	2	income	income	NOUN
ijtc-456	38	3	21	21	NUM
ijtc-456	38	4	dtp	dtp	PROPN
ijtc-456	38	5	is	be	AUX
ijtc-456	38	6	a	a	DET
ijtc-456	38	7	tax	tax	NOUN
ijtc-456	38	8	that	that	PRON
ijtc-456	38	9	is	be	AUX
ijtc-456	38	10	covered	cover	VERB
ijtc-456	38	11	by	by	ADP
ijtc-456	38	12	the	the	DET
ijtc-456	38	13	government	government	NOUN
ijtc-456	38	14	,	,	PUNCT
ijtc-456	38	15	or	or	CCONJ
ijtc-456	38	16	the	the	DET
ijtc-456	38	17	taxes	taxis	NOUN
ijtc-456	38	18	owed	owe	VERB
ijtc-456	38	19	are	be	AUX
ijtc-456	38	20	paid	pay	VERB
ijtc-456	38	21	by	by	ADP
ijtc-456	38	22	the	the	DET
ijtc-456	38	23	government	government	NOUN
ijtc-456	38	24	to	to	PART
ijtc-456	38	25	limit	limit	VERB
ijtc-456	38	26	the	the	DET
ijtc-456	38	27	budget	budget	NOUN
ijtc-456	38	28	that	that	PRON
ijtc-456	38	29	has	have	AUX
ijtc-456	38	30	been	be	AUX
ijtc-456	38	31	set	set	VERB
ijtc-456	38	32	out	out	ADP
ijtc-456	38	33	in	in	ADP
ijtc-456	38	34	the	the	DET
ijtc-456	38	35	budget	budget	NOUN
ijtc-456	38	36	revenue	revenue	NOUN
ijtc-456	38	37	and	and	CCONJ
ijtc-456	38	38	expenditure	expenditure	NOUN
ijtc-456	38	39	state	state	NOUN
ijtc-456	38	40	that	that	SCONJ
ijtc-456	38	41	where	where	SCONJ
ijtc-456	38	42	a	a	DET
ijtc-456	38	43	policy	policy	NOUN
ijtc-456	38	44	is	be	AUX
ijtc-456	38	45	contained	contain	VERB
ijtc-456	38	46	in	in	ADP
ijtc-456	38	47	the	the	DET
ijtc-456	38	48	pmk	pmk	PROPN
ijtc-456	38	49	110/	110/	NUM
ijtc-456	38	50	pmk.03/	pmk.03/	NOUN
ijtc-456	38	51	2020	2020	NUM
ijtc-456	38	52	.	.	PUNCT
ijtc-456	39	1	in	in	ADP
ijtc-456	39	2	such	such	ADJ
ijtc-456	39	3	conditions	condition	NOUN
ijtc-456	39	4	,	,	PUNCT
ijtc-456	39	5	the	the	DET
ijtc-456	39	6	government	government	NOUN
ijtc-456	39	7	was	be	AUX
ijtc-456	39	8	faced	face	VERB
ijtc-456	39	9	with	with	ADP
ijtc-456	39	10	a	a	DET
ijtc-456	39	11	difficult	difficult	ADJ
ijtc-456	39	12	challenge	challenge	NOUN
ijtc-456	39	13	.	.	PUNCT
ijtc-456	40	1	on	on	ADP
ijtc-456	40	2	another	another	DET
ijtc-456	40	3	hand	hand	NOUN
ijtc-456	40	4	,	,	PUNCT
ijtc-456	40	5	the	the	DET
ijtc-456	40	6	government	government	NOUN
ijtc-456	40	7	should	should	AUX
ijtc-456	40	8	collect	collect	VERB
ijtc-456	40	9	tax	tax	NOUN
ijtc-456	40	10	revenue	revenue	NOUN
ijtc-456	40	11	following	follow	VERB
ijtc-456	40	12	the	the	DET
ijtc-456	40	13	targets	target	NOUN
ijtc-456	40	14	of	of	ADP
ijtc-456	40	15	the	the	DET
ijtc-456	40	16	state	state	NOUN
ijtc-456	40	17	budget	budget	NOUN
ijtc-456	40	18	.	.	PUNCT
ijtc-456	41	1	however	however	ADV
ijtc-456	41	2	,	,	PUNCT
ijtc-456	41	3	on	on	ADP
ijtc-456	41	4	the	the	DET
ijtc-456	41	5	other	other	ADJ
ijtc-456	41	6	hand	hand	NOUN
ijtc-456	41	7	,	,	PUNCT
ijtc-456	41	8	the	the	DET
ijtc-456	41	9	government	government	NOUN
ijtc-456	41	10	should	should	AUX
ijtc-456	41	11	provide	provide	VERB
ijtc-456	41	12	incentives	incentive	NOUN
ijtc-456	41	13	to	to	PART
ijtc-456	41	14	help	help	VERB
ijtc-456	41	15	the	the	DET
ijtc-456	41	16	taxpayers	taxpayer	NOUN
ijtc-456	41	17	and	and	CCONJ
ijtc-456	41	18	companies	company	NOUN
ijtc-456	41	19	that	that	PRON
ijtc-456	41	20	did	do	AUX
ijtc-456	41	21	not	not	PART
ijtc-456	41	22	shut	shut	VERB
ijtc-456	41	23	down	down	ADP
ijtc-456	41	24	their	their	PRON
ijtc-456	41	25	business	business	NOUN
ijtc-456	41	26	and	and	CCONJ
ijtc-456	41	27	could	could	AUX
ijtc-456	41	28	survive	survive	VERB
ijtc-456	41	29	and	and	CCONJ
ijtc-456	41	30	back	back	ADV
ijtc-456	41	31	to	to	PART
ijtc-456	41	32	recover	recover	VERB
ijtc-456	41	33	.	.	PUNCT
ijtc-456	42	1	as	as	SCONJ
ijtc-456	42	2	the	the	DET
ijtc-456	42	3	economy	economy	NOUN
ijtc-456	42	4	in	in	ADP
ijtc-456	42	5	this	this	DET
ijtc-456	42	6	country	country	NOUN
ijtc-456	42	7	was	be	AUX
ijtc-456	42	8	not	not	PART
ijtc-456	42	9	stable	stable	ADJ
ijtc-456	42	10	and	and	CCONJ
ijtc-456	42	11	declined	decline	VERB
ijtc-456	42	12	,	,	PUNCT
ijtc-456	42	13	it	it	PRON
ijtc-456	42	14	was	be	AUX
ijtc-456	42	15	very	very	ADV
ijtc-456	42	16	impossible	impossible	ADJ
ijtc-456	42	17	if	if	SCONJ
ijtc-456	42	18	the	the	DET
ijtc-456	42	19	government	government	NOUN
ijtc-456	42	20	still	still	ADV
ijtc-456	42	21	had	have	VERB
ijtc-456	42	22	to	to	PART
ijtc-456	42	23	add	add	VERB
ijtc-456	42	24	the	the	DET
ijtc-456	42	25	burden	burden	NOUN
ijtc-456	42	26	of	of	ADP
ijtc-456	42	27	society	society	NOUN
ijtc-456	42	28	to	to	PART
ijtc-456	42	29	continue	continue	VERB
ijtc-456	42	30	to	to	PART
ijtc-456	42	31	pay	pay	VERB
ijtc-456	42	32	taxes	taxis	NOUN
ijtc-456	42	33	.	.	PUNCT
ijtc-456	43	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-456	43	2	an	an	DET
ijtc-456	43	3	analysis	analysis	NOUN
ijtc-456	43	4	of	of	ADP
ijtc-456	43	5	the	the	DET
ijtc-456	43	6	effectiveness	effectiveness	NOUN
ijtc-456	43	7	of	of	ADP
ijtc-456	43	8	the	the	DET
ijtc-456	43	9	policy	policy	NOUN
ijtc-456	43	10	of	of	ADP
ijtc-456	43	11	allocation	allocation	NOUN
ijtc-456	43	12	on	on	ADP
ijtc-456	43	13	income	income	NOUN
ijtc-456	43	14	tax	tax	NOUN
ijtc-456	43	15	incentive	incentive	NOUN
ijtc-456	43	16	covered	cover	VERB
ijtc-456	43	17	by	by	ADP
ijtc-456	43	18	the	the	DET
ijtc-456	43	19	government	government	NOUN
ijtc-456	43	20	in	in	ADP
ijtc-456	43	21	the	the	DET
ijtc-456	43	22	context	context	NOUN
ijtc-456	43	23	of	of	ADP
ijtc-456	43	24	handling	handle	VERB
ijtc-456	43	25	corona	corona	NOUN
ijtc-456	43	26	virus	virus	NOUN
ijtc-456	43	27	disease	disease	NOUN
ijtc-456	43	28	2019	2019	NUM
ijtc-456	43	29	(	(	PUNCT
ijtc-456	43	30	a	a	DET
ijtc-456	43	31	case	case	NOUN
ijtc-456	43	32	study	study	NOUN
ijtc-456	43	33	of	of	ADP
ijtc-456	43	34	west	west	PROPN
ijtc-456	43	35	bekasi	bekasi	PROPN
ijtc-456	43	36	kpp	kpp	PROPN
ijtc-456	43	37	pratama	pratama	NOUN
ijtc-456	43	38	in	in	ADP
ijtc-456	43	39	2020	2020	NUM
ijtc-456	43	40	)	)	PUNCT
ijtc-456	44	1	hidayati	hidayati	PROPN
ijtc-456	44	2	,	,	PUNCT
ijtc-456	44	3	putri	putri	ADJ
ijtc-456	44	4	,	,	PUNCT
ijtc-456	44	5	andayani	andayani	ADJ
ijtc-456	44	6	,	,	PUNCT
ijtc-456	44	7	and	and	CCONJ
ijtc-456	44	8	priyanda	priyanda	NOUN
ijtc-456	44	9	173	173	NUM
ijtc-456	44	10	|	|	ADV
ijtc-456	44	11	ilomata	ilomata	PROPN
ijtc-456	44	12	international	international	ADJ
ijtc-456	44	13	journal	journal	NOUN
ijtc-456	44	14	of	of	ADP
ijtc-456	44	15	tax	tax	PROPN
ijtc-456	44	16	&	&	CCONJ
ijtc-456	44	17	accounting	accounting	NOUN
ijtc-456	44	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-456	44	19	in	in	ADP
ijtc-456	44	20	this	this	DET
ijtc-456	44	21	study	study	NOUN
ijtc-456	44	22	,	,	PUNCT
ijtc-456	44	23	the	the	DET
ijtc-456	44	24	researcher	researcher	NOUN
ijtc-456	44	25	used	use	VERB
ijtc-456	44	26	several	several	ADJ
ijtc-456	44	27	references	reference	NOUN
ijtc-456	44	28	taken	take	VERB
ijtc-456	44	29	from	from	ADP
ijtc-456	44	30	previous	previous	ADJ
ijtc-456	44	31	studies	study	NOUN
ijtc-456	44	32	that	that	PRON
ijtc-456	44	33	had	have	VERB
ijtc-456	44	34	similar	similar	ADJ
ijtc-456	44	35	themes	theme	NOUN
ijtc-456	44	36	to	to	ADP
ijtc-456	44	37	the	the	DET
ijtc-456	44	38	problems	problem	NOUN
ijtc-456	44	39	that	that	PRON
ijtc-456	44	40	the	the	DET
ijtc-456	44	41	authors	author	NOUN
ijtc-456	44	42	took	take	VERB
ijtc-456	44	43	.	.	PUNCT
ijtc-456	45	1	there	there	PRON
ijtc-456	45	2	are	be	VERB
ijtc-456	45	3	researches	research	NOUN
ijtc-456	45	4	which	which	PRON
ijtc-456	45	5	examines	examine	VERB
ijtc-456	45	6	to	to	ADP
ijtc-456	45	7	the	the	DET
ijtc-456	45	8	role	role	NOUN
ijtc-456	45	9	of	of	ADP
ijtc-456	45	10	government	government	NOUN
ijtc-456	45	11	-	-	PUNCT
ijtc-456	45	12	borne	bear	VERB
ijtc-456	45	13	tax	tax	NOUN
ijtc-456	45	14	incentives	incentive	NOUN
ijtc-456	45	15	(	(	PUNCT
ijtc-456	45	16	dtp	dtp	NOUN
ijtc-456	45	17	)	)	PUNCT
ijtc-456	45	18	in	in	ADP
ijtc-456	45	19	the	the	DET
ijtc-456	45	20	era	era	NOUN
ijtc-456	45	21	of	of	ADP
ijtc-456	45	22	the	the	DET
ijtc-456	45	23	covid-19	covid-19	PROPN
ijtc-456	45	24	pandemic	pandemic	ADJ
ijtc-456	45	25	(	(	PUNCT
ijtc-456	45	26	marlina	marlina	PROPN
ijtc-456	45	27	&	&	CCONJ
ijtc-456	45	28	syahribulan	syahribulan	PROPN
ijtc-456	45	29	,	,	PUNCT
ijtc-456	45	30	2021	2021	NUM
ijtc-456	45	31	)	)	PUNCT
ijtc-456	45	32	,	,	PUNCT
ijtc-456	45	33	and	and	CCONJ
ijtc-456	45	34	regarding	regard	VERB
ijtc-456	45	35	policy	policy	NOUN
ijtc-456	45	36	studies	study	NOUN
ijtc-456	45	37	on	on	ADP
ijtc-456	45	38	tax	tax	NOUN
ijtc-456	45	39	incentives	incentive	NOUN
ijtc-456	45	40	in	in	ADP
ijtc-456	45	41	overcoming	overcome	VERB
ijtc-456	45	42	the	the	DET
ijtc-456	45	43	impact	impact	NOUN
ijtc-456	45	44	of	of	ADP
ijtc-456	45	45	the	the	DET
ijtc-456	45	46	virus	virus	NOUN
ijtc-456	45	47	(	(	PUNCT
ijtc-456	45	48	selvi	selvi	PROPN
ijtc-456	45	49	&	&	CCONJ
ijtc-456	45	50	ramdhan	ramdhan	PROPN
ijtc-456	45	51	,	,	PUNCT
ijtc-456	45	52	2020	2020	NUM
ijtc-456	45	53	)	)	PUNCT
ijtc-456	45	54	.	.	PUNCT
ijtc-456	46	1	there	there	PRON
ijtc-456	46	2	are	be	VERB
ijtc-456	46	3	studies	study	NOUN
ijtc-456	46	4	regarding	regard	VERB
ijtc-456	46	5	the	the	DET
ijtc-456	46	6	analysis	analysis	NOUN
ijtc-456	46	7	of	of	ADP
ijtc-456	46	8	tax	tax	NOUN
ijtc-456	46	9	incentive	incentive	NOUN
ijtc-456	46	10	policies	policy	NOUN
ijtc-456	46	11	in	in	ADP
ijtc-456	46	12	the	the	DET
ijtc-456	46	13	midst	midst	NOUN
ijtc-456	46	14	of	of	ADP
ijtc-456	46	15	the	the	DET
ijtc-456	46	16	covid-19	covid-19	PROPN
ijtc-456	46	17	outbreak	outbreak	NOUN
ijtc-456	46	18	in	in	ADP
ijtc-456	46	19	indonesia	indonesia	PROPN
ijtc-456	46	20	and	and	CCONJ
ijtc-456	46	21	indonesia	indonesia	PROPN
ijtc-456	46	22	's	's	PART
ijtc-456	46	23	tax	tax	NOUN
ijtc-456	46	24	policy	policy	NOUN
ijtc-456	46	25	in	in	ADP
ijtc-456	46	26	response	response	NOUN
ijtc-456	46	27	to	to	ADP
ijtc-456	46	28	the	the	DET
ijtc-456	46	29	covid-19	covid-19	PROPN
ijtc-456	46	30	crisis	crisis	NOUN
ijtc-456	46	31	(	(	PUNCT
ijtc-456	46	32	kumala	kumala	PROPN
ijtc-456	46	33	&	&	CCONJ
ijtc-456	46	34	junaidi	junaidi	PROPN
ijtc-456	46	35	,	,	PUNCT
ijtc-456	46	36	2020	2020	NUM
ijtc-456	46	37	;	;	PUNCT
ijtc-456	46	38	kumar	kumar	PROPN
ijtc-456	46	39	&	&	CCONJ
ijtc-456	46	40	aribowo	aribowo	PROPN
ijtc-456	46	41	,	,	PUNCT
ijtc-456	46	42	2021	2021	NUM
ijtc-456	46	43	;	;	PUNCT
ijtc-456	46	44	padyanoor	padyanoor	NOUN
ijtc-456	46	45	,	,	PUNCT
ijtc-456	46	46	2020	2020	NUM
ijtc-456	46	47	;	;	PUNCT
ijtc-456	46	48	sarjono	sarjono	ADJ
ijtc-456	46	49	,	,	PUNCT
ijtc-456	46	50	2021	2021	NUM
ijtc-456	46	51	;	;	PUNCT
ijtc-456	46	52	song	song	NOUN
ijtc-456	46	53	et	et	PROPN
ijtc-456	46	54	al	al	PROPN
ijtc-456	46	55	.	.	PROPN
ijtc-456	46	56	,	,	PUNCT
ijtc-456	46	57	2020	2020	NUM
ijtc-456	46	58	)	)	PUNCT
ijtc-456	46	59	.	.	PUNCT
ijtc-456	47	1	there	there	PRON
ijtc-456	47	2	are	be	VERB
ijtc-456	47	3	some	some	DET
ijtc-456	47	4	international	international	ADJ
ijtc-456	47	5	journal	journal	NOUN
ijtc-456	47	6	about	about	ADP
ijtc-456	47	7	efficiency	efficiency	NOUN
ijtc-456	47	8	of	of	ADP
ijtc-456	47	9	tax	tax	NOUN
ijtc-456	47	10	incentives	incentive	NOUN
ijtc-456	47	11	during	during	ADP
ijtc-456	47	12	covid-19	covid-19	PROPN
ijtc-456	47	13	pandemic	pandemic	ADJ
ijtc-456	47	14	(	(	PUNCT
ijtc-456	47	15	andrew	andrew	PROPN
ijtc-456	47	16	et	et	PROPN
ijtc-456	47	17	al	al	PROPN
ijtc-456	47	18	.	.	PROPN
ijtc-456	47	19	,	,	PUNCT
ijtc-456	47	20	2022	2022	NUM
ijtc-456	47	21	;	;	PUNCT
ijtc-456	47	22	cui	cui	NOUN
ijtc-456	47	23	et	et	PROPN
ijtc-456	47	24	al	al	PROPN
ijtc-456	47	25	.	.	PROPN
ijtc-456	47	26	,	,	PUNCT
ijtc-456	47	27	2022	2022	NUM
ijtc-456	47	28	;	;	PUNCT
ijtc-456	47	29	dai	dai	PROPN
ijtc-456	47	30	&	&	CCONJ
ijtc-456	47	31	chapman	chapman	PROPN
ijtc-456	47	32	,	,	PUNCT
ijtc-456	47	33	2021	2021	NUM
ijtc-456	47	34	;	;	PUNCT
ijtc-456	47	35	garnov	garnov	NOUN
ijtc-456	47	36	et	et	PROPN
ijtc-456	47	37	al	al	PROPN
ijtc-456	47	38	.	.	PROPN
ijtc-456	47	39	,	,	PUNCT
ijtc-456	47	40	2020	2020	NUM
ijtc-456	47	41	;	;	PUNCT
ijtc-456	47	42	tarkom	tarkom	NOUN
ijtc-456	47	43	,	,	PUNCT
ijtc-456	47	44	2021	2021	NUM
ijtc-456	47	45	)	)	PUNCT
ijtc-456	47	46	.	.	PUNCT
ijtc-456	48	1	therefore	therefore	ADV
ijtc-456	48	2	,	,	PUNCT
ijtc-456	48	3	the	the	DET
ijtc-456	48	4	objective	objective	NOUN
ijtc-456	48	5	of	of	ADP
ijtc-456	48	6	the	the	DET
ijtc-456	48	7	study	study	NOUN
ijtc-456	48	8	was	be	AUX
ijtc-456	48	9	to	to	PART
ijtc-456	48	10	analyze	analyze	VERB
ijtc-456	48	11	the	the	DET
ijtc-456	48	12	effectiveness	effectiveness	NOUN
ijtc-456	48	13	,	,	PUNCT
ijtc-456	48	14	obstacles	obstacle	NOUN
ijtc-456	48	15	,	,	PUNCT
ijtc-456	48	16	and	and	CCONJ
ijtc-456	48	17	efforts	effort	NOUN
ijtc-456	48	18	in	in	ADP
ijtc-456	48	19	the	the	DET
ijtc-456	48	20	income	income	NOUN
ijtc-456	48	21	tax	tax	NOUN
ijtc-456	48	22	incentives	incentive	NOUN
ijtc-456	48	23	article	article	NOUN
ijtc-456	48	24	21	21	NUM
ijtc-456	48	25	dtp	dtp	PROPN
ijtc-456	48	26	in	in	ADP
ijtc-456	48	27	the	the	DET
ijtc-456	48	28	handling	handling	NOUN
ijtc-456	48	29	of	of	ADP
ijtc-456	48	30	corona	corona	PROPN
ijtc-456	48	31	virus	virus	NOUN
ijtc-456	48	32	disease	disease	NOUN
ijtc-456	48	33	in	in	ADP
ijtc-456	48	34	2019	2019	NUM
ijtc-456	48	35	at	at	ADP
ijtc-456	48	36	the	the	DET
ijtc-456	48	37	west	west	PROPN
ijtc-456	48	38	bekasi	bekasi	PROPN
ijtc-456	48	39	kpp	kpp	PROPN
ijtc-456	48	40	pratama	pratama	NOUN
ijtc-456	48	41	in	in	ADP
ijtc-456	48	42	2020	2020	NUM
ijtc-456	48	43	.	.	PUNCT
ijtc-456	49	1	it	it	PRON
ijtc-456	49	2	was	be	AUX
ijtc-456	49	3	by	by	ADP
ijtc-456	49	4	using	use	VERB
ijtc-456	49	5	the	the	DET
ijtc-456	49	6	theory	theory	NOUN
ijtc-456	49	7	of	of	ADP
ijtc-456	49	8	effectivity	effectivity	NOUN
ijtc-456	49	9	consisting	consist	VERB
ijtc-456	49	10	by	by	ADP
ijtc-456	49	11	three	three	NUM
ijtc-456	49	12	sizes	size	NOUN
ijtc-456	49	13	of	of	ADP
ijtc-456	49	14	effectivity	effectivity	NOUN
ijtc-456	49	15	:	:	PUNCT
ijtc-456	49	16	achieving	achieve	VERB
ijtc-456	49	17	purpose	purpose	NOUN
ijtc-456	49	18	,	,	PUNCT
ijtc-456	49	19	integration	integration	NOUN
ijtc-456	49	20	,	,	PUNCT
ijtc-456	49	21	and	and	CCONJ
ijtc-456	49	22	adaptation	adaptation	NOUN
ijtc-456	49	23	.	.	PUNCT
ijtc-456	50	1	those	those	DET
ijtc-456	50	2	three	three	NUM
ijtc-456	50	3	sizes	size	NOUN
ijtc-456	50	4	would	would	AUX
ijtc-456	50	5	be	be	AUX
ijtc-456	50	6	elaborated	elaborate	VERB
ijtc-456	50	7	,	,	PUNCT
ijtc-456	50	8	so	so	SCONJ
ijtc-456	50	9	it	it	PRON
ijtc-456	50	10	would	would	AUX
ijtc-456	50	11	reveal	reveal	VERB
ijtc-456	50	12	the	the	DET
ijtc-456	50	13	obstacles	obstacle	NOUN
ijtc-456	50	14	of	of	ADP
ijtc-456	50	15	the	the	DET
ijtc-456	50	16	implementation	implementation	NOUN
ijtc-456	50	17	of	of	ADP
ijtc-456	50	18	the	the	DET
ijtc-456	50	19	policy	policy	NOUN
ijtc-456	50	20	and	and	CCONJ
ijtc-456	50	21	later	later	ADV
ijtc-456	50	22	could	could	AUX
ijtc-456	50	23	be	be	AUX
ijtc-456	50	24	analyzed	analyze	VERB
ijtc-456	50	25	(	(	PUNCT
ijtc-456	50	26	duncan	duncan	PROPN
ijtc-456	50	27	,	,	PUNCT
ijtc-456	50	28	1985	1985	NUM
ijtc-456	50	29	;	;	PUNCT
ijtc-456	50	30	prasetyo	prasetyo	NOUN
ijtc-456	50	31	et	et	PROPN
ijtc-456	50	32	al	al	PROPN
ijtc-456	50	33	.	.	PROPN
ijtc-456	50	34	,	,	PUNCT
ijtc-456	50	35	2020	2020	NUM
ijtc-456	50	36	;	;	PUNCT
ijtc-456	50	37	sun	sun	PROPN
ijtc-456	50	38	&	&	CCONJ
ijtc-456	50	39	sankar	sankar	PROPN
ijtc-456	50	40	,	,	PUNCT
ijtc-456	50	41	2022	2022	NUM
ijtc-456	50	42	;	;	PUNCT
ijtc-456	50	43	wittfoth	wittfoth	NOUN
ijtc-456	50	44	et	et	NOUN
ijtc-456	50	45	al	al	PROPN
ijtc-456	50	46	.	.	PROPN
ijtc-456	50	47	,	,	PUNCT
ijtc-456	50	48	2022	2022	NUM
ijtc-456	50	49	;	;	PUNCT
ijtc-456	51	1	zhang	zhang	PROPN
ijtc-456	51	2	et	et	PROPN
ijtc-456	51	3	al	al	PROPN
ijtc-456	51	4	.	.	PROPN
ijtc-456	51	5	,	,	PUNCT
ijtc-456	51	6	2020	2020	NUM
ijtc-456	51	7	)	)	PUNCT
ijtc-456	51	8	.	.	PUNCT
ijtc-456	52	1	figure	figure	NOUN
ijtc-456	52	2	1	1	NUM
ijtc-456	52	3	.	.	PUNCT
ijtc-456	52	4	conceptual	conceptual	ADJ
ijtc-456	52	5	model	model	PROPN
ijtc-456	52	6	source	source	NOUN
ijtc-456	52	7	:	:	PUNCT
ijtc-456	52	8	author	author	NOUN
ijtc-456	52	9	,	,	PUNCT
ijtc-456	52	10	2021	2021	NUM
ijtc-456	52	11	method	method	NOUN
ijtc-456	52	12	this	this	DET
ijtc-456	52	13	study	study	NOUN
ijtc-456	52	14	employed	employ	VERB
ijtc-456	52	15	a	a	DET
ijtc-456	52	16	qualitative	qualitative	ADJ
ijtc-456	52	17	approach	approach	NOUN
ijtc-456	52	18	with	with	ADP
ijtc-456	52	19	descriptive	descriptive	ADJ
ijtc-456	52	20	methods	method	NOUN
ijtc-456	52	21	,	,	PUNCT
ijtc-456	52	22	i.e.	i.e.	X
ijtc-456	52	23	the	the	DET
ijtc-456	52	24	data	datum	NOUN
ijtc-456	52	25	are	be	AUX
ijtc-456	52	26	collected	collect	VERB
ijtc-456	52	27	in	in	ADP
ijtc-456	52	28	the	the	DET
ijtc-456	52	29	form	form	NOUN
ijtc-456	52	30	of	of	ADP
ijtc-456	52	31	words	word	NOUN
ijtc-456	52	32	,	,	PUNCT
ijtc-456	52	33	pictures	picture	NOUN
ijtc-456	52	34	instead	instead	ADV
ijtc-456	52	35	of	of	ADP
ijtc-456	52	36	numbers	number	NOUN
ijtc-456	52	37	and	and	CCONJ
ijtc-456	52	38	try	try	VERB
ijtc-456	52	39	to	to	PART
ijtc-456	52	40	describe	describe	VERB
ijtc-456	52	41	a	a	DET
ijtc-456	52	42	symptom	symptom	NOUN
ijtc-456	52	43	,	,	PUNCT
ijtc-456	52	44	events	event	NOUN
ijtc-456	52	45	,	,	PUNCT
ijtc-456	52	46	events	event	NOUN
ijtc-456	52	47	that	that	PRON
ijtc-456	52	48	adaptation	adaptation	NOUN
ijtc-456	52	49	goal	goal	NOUN
ijtc-456	52	50	’s	’s	PART
ijtc-456	52	51	achieving	achieve	VERB
ijtc-456	52	52	integration	integration	NOUN
ijtc-456	52	53	obstacles	obstacle	NOUN
ijtc-456	52	54	efforts	effort	NOUN
ijtc-456	52	55	effectiveness	effectiveness	NOUN
ijtc-456	52	56	of	of	ADP
ijtc-456	52	57	allocation	allocation	NOUN
ijtc-456	52	58	on	on	ADP
ijtc-456	52	59	article	article	NOUN
ijtc-456	52	60	21	21	NUM
ijtc-456	52	61	income	income	NOUN
ijtc-456	52	62	tax	tax	NOUN
ijtc-456	52	63	incentive	incentive	NOUN
ijtc-456	52	64	covered	cover	VERB
ijtc-456	52	65	by	by	ADP
ijtc-456	52	66	the	the	DET
ijtc-456	52	67	government	government	NOUN
ijtc-456	52	68	(	(	PUNCT
ijtc-456	52	69	pph	pph	PROPN
ijtc-456	52	70	21	21	NUM
ijtc-456	52	71	dtp	dtp	PROPN
ijtc-456	52	72	)	)	PUNCT
ijtc-456	52	73	teory	teory	NOUN
ijtc-456	52	74	:	:	PUNCT
ijtc-456	52	75	duncan	duncan	PROPN
ijtc-456	52	76	(	(	PUNCT
ijtc-456	52	77	1985	1985	NUM
ijtc-456	52	78	)	)	PUNCT
ijtc-456	52	79	(	(	PUNCT
ijtc-456	52	80	in	in	ADP
ijtc-456	52	81	zulkarnain,2012	zulkarnain,2012	NOUN
ijtc-456	52	82	)	)	PUNCT
ijtc-456	52	83	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-456	52	84	an	an	DET
ijtc-456	52	85	analysis	analysis	NOUN
ijtc-456	52	86	of	of	ADP
ijtc-456	52	87	the	the	DET
ijtc-456	52	88	effectiveness	effectiveness	NOUN
ijtc-456	52	89	of	of	ADP
ijtc-456	52	90	the	the	DET
ijtc-456	52	91	policy	policy	NOUN
ijtc-456	52	92	of	of	ADP
ijtc-456	52	93	allocation	allocation	NOUN
ijtc-456	52	94	on	on	ADP
ijtc-456	52	95	income	income	NOUN
ijtc-456	52	96	tax	tax	NOUN
ijtc-456	52	97	incentive	incentive	NOUN
ijtc-456	52	98	covered	cover	VERB
ijtc-456	52	99	by	by	ADP
ijtc-456	52	100	the	the	DET
ijtc-456	52	101	government	government	NOUN
ijtc-456	52	102	in	in	ADP
ijtc-456	52	103	the	the	DET
ijtc-456	52	104	context	context	NOUN
ijtc-456	52	105	of	of	ADP
ijtc-456	52	106	handling	handle	VERB
ijtc-456	52	107	corona	corona	NOUN
ijtc-456	52	108	virus	virus	NOUN
ijtc-456	52	109	disease	disease	NOUN
ijtc-456	52	110	2019	2019	NUM
ijtc-456	52	111	(	(	PUNCT
ijtc-456	52	112	a	a	DET
ijtc-456	52	113	case	case	NOUN
ijtc-456	52	114	study	study	NOUN
ijtc-456	52	115	of	of	ADP
ijtc-456	52	116	west	west	PROPN
ijtc-456	52	117	bekasi	bekasi	PROPN
ijtc-456	52	118	kpp	kpp	PROPN
ijtc-456	52	119	pratama	pratama	NOUN
ijtc-456	52	120	in	in	ADP
ijtc-456	52	121	2020	2020	NUM
ijtc-456	52	122	)	)	PUNCT
ijtc-456	53	1	hidayati	hidayati	PROPN
ijtc-456	53	2	,	,	PUNCT
ijtc-456	53	3	putri	putri	ADJ
ijtc-456	53	4	,	,	PUNCT
ijtc-456	53	5	andayani	andayani	ADJ
ijtc-456	53	6	,	,	PUNCT
ijtc-456	53	7	and	and	CCONJ
ijtc-456	53	8	priyanda	priyanda	PROPN
ijtc-456	53	9	174	174	NUM
ijtc-456	53	10	|	|	ADV
ijtc-456	53	11	ilomata	ilomata	PROPN
ijtc-456	53	12	international	international	ADJ
ijtc-456	53	13	journal	journal	NOUN
ijtc-456	53	14	of	of	ADP
ijtc-456	53	15	tax	tax	PROPN
ijtc-456	53	16	&	&	CCONJ
ijtc-456	53	17	accounting	accounting	PROPN
ijtc-456	53	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	53	19	happened	happen	VERB
ijtc-456	53	20	when	when	SCONJ
ijtc-456	53	21	present	present	ADJ
ijtc-456	53	22	.	.	PUNCT
ijtc-456	54	1	in	in	ADP
ijtc-456	54	2	the	the	DET
ijtc-456	54	3	study	study	NOUN
ijtc-456	54	4	,	,	PUNCT
ijtc-456	54	5	the	the	DET
ijtc-456	54	6	researchers	researcher	NOUN
ijtc-456	54	7	used	use	VERB
ijtc-456	54	8	the	the	DET
ijtc-456	54	9	theory	theory	NOUN
ijtc-456	54	10	of	of	ADP
ijtc-456	54	11	effectiveness	effectiveness	NOUN
ijtc-456	54	12	(	(	PUNCT
ijtc-456	54	13	duncan	duncan	PROPN
ijtc-456	54	14	,	,	PUNCT
ijtc-456	54	15	1985	1985	NUM
ijtc-456	54	16	)	)	PUNCT
ijtc-456	54	17	,	,	PUNCT
ijtc-456	54	18	which	which	PRON
ijtc-456	54	19	there	there	PRON
ijtc-456	54	20	are	be	VERB
ijtc-456	54	21	3	3	NUM
ijtc-456	54	22	indicators	indicator	NOUN
ijtc-456	54	23	,	,	PUNCT
ijtc-456	54	24	namely	namely	ADV
ijtc-456	54	25	:	:	PUNCT
ijtc-456	54	26	1	1	X
ijtc-456	54	27	.	.	X
ijtc-456	54	28	achievement	achievement	NOUN
ijtc-456	54	29	of	of	ADP
ijtc-456	54	30	objectives	objective	NOUN
ijtc-456	54	31	.	.	PUNCT
ijtc-456	55	1	the	the	DET
ijtc-456	55	2	whole	whole	ADJ
ijtc-456	55	3	effort	effort	NOUN
ijtc-456	55	4	to	to	PART
ijtc-456	55	5	achieve	achieve	VERB
ijtc-456	55	6	the	the	DET
ijtc-456	55	7	goal	goal	NOUN
ijtc-456	55	8	is	be	AUX
ijtc-456	55	9	considered	consider	VERB
ijtc-456	55	10	a	a	DET
ijtc-456	55	11	process	process	NOUN
ijtc-456	55	12	.	.	PUNCT
ijtc-456	56	1	the	the	DET
ijtc-456	56	2	achievement	achievement	NOUN
ijtc-456	56	3	of	of	ADP
ijtc-456	56	4	objectives	objective	NOUN
ijtc-456	56	5	consists	consist	VERB
ijtc-456	56	6	of	of	ADP
ijtc-456	56	7	several	several	ADJ
ijtc-456	56	8	entities	entity	NOUN
ijtc-456	56	9	,	,	PUNCT
ijtc-456	56	10	namely	namely	ADV
ijtc-456	56	11	the	the	DET
ijtc-456	56	12	work	work	NOUN
ijtc-456	56	13	plan	plan	NOUN
ijtc-456	56	14	and	and	CCONJ
ijtc-456	56	15	the	the	DET
ijtc-456	56	16	length	length	NOUN
ijtc-456	56	17	of	of	ADP
ijtc-456	56	18	time	time	NOUN
ijtc-456	56	19	in	in	ADP
ijtc-456	56	20	the	the	DET
ijtc-456	56	21	implementation	implementation	NOUN
ijtc-456	56	22	program	program	NOUN
ijtc-456	56	23	.	.	PUNCT
ijtc-456	57	1	2	2	X
ijtc-456	57	2	.	.	X
ijtc-456	57	3	integration	integration	NOUN
ijtc-456	57	4	.	.	PUNCT
ijtc-456	58	1	the	the	DET
ijtc-456	58	2	level	level	NOUN
ijtc-456	58	3	of	of	ADP
ijtc-456	58	4	organizational	organizational	ADJ
ijtc-456	58	5	capability	capability	NOUN
ijtc-456	58	6	(	(	PUNCT
ijtc-456	58	7	west	west	PROPN
ijtc-456	58	8	bekasi	bekasi	PROPN
ijtc-456	58	9	kpp	kpp	PROPN
ijtc-456	58	10	pratama	pratama	PROPN
ijtc-456	58	11	)	)	PUNCT
ijtc-456	58	12	is	be	AUX
ijtc-456	58	13	conducted	conduct	VERB
ijtc-456	58	14	by	by	ADP
ijtc-456	58	15	dissemination	dissemination	NOUN
ijtc-456	58	16	of	of	ADP
ijtc-456	58	17	consensus	consensus	NOUN
ijtc-456	58	18	development	development	NOUN
ijtc-456	58	19	(	(	PUNCT
ijtc-456	58	20	regarding	regard	VERB
ijtc-456	58	21	collective	collective	ADJ
ijtc-456	58	22	agreements	agreement	NOUN
ijtc-456	58	23	)	)	PUNCT
ijtc-456	58	24	and	and	CCONJ
ijtc-456	58	25	communication	communication	NOUN
ijtc-456	58	26	with	with	ADP
ijtc-456	58	27	taxpayers	taxpayer	NOUN
ijtc-456	58	28	.	.	PUNCT
ijtc-456	59	1	integration	integration	NOUN
ijtc-456	59	2	consists	consist	VERB
ijtc-456	59	3	of	of	ADP
ijtc-456	59	4	several	several	ADJ
ijtc-456	59	5	entities	entity	NOUN
ijtc-456	59	6	,	,	PUNCT
ijtc-456	59	7	namely	namely	ADV
ijtc-456	59	8	procedures	procedure	NOUN
ijtc-456	59	9	and	and	CCONJ
ijtc-456	59	10	socialization	socialization	NOUN
ijtc-456	59	11	.	.	PUNCT
ijtc-456	60	1	3	3	X
ijtc-456	60	2	.	.	X
ijtc-456	60	3	adaptation	adaptation	NOUN
ijtc-456	60	4	.	.	PUNCT
ijtc-456	61	1	the	the	DET
ijtc-456	61	2	ability	ability	NOUN
ijtc-456	61	3	of	of	ADP
ijtc-456	61	4	the	the	DET
ijtc-456	61	5	organization	organization	NOUN
ijtc-456	61	6	(	(	PUNCT
ijtc-456	61	7	west	west	PROPN
ijtc-456	61	8	bekasi	bekasi	PROPN
ijtc-456	61	9	kpp	kpp	PROPN
ijtc-456	61	10	pratama	pratama	PROPN
ijtc-456	61	11	)	)	PUNCT
ijtc-456	61	12	is	be	AUX
ijtc-456	61	13	to	to	PART
ijtc-456	61	14	adapt	adapt	VERB
ijtc-456	61	15	to	to	ADP
ijtc-456	61	16	its	its	PRON
ijtc-456	61	17	environment	environment	NOUN
ijtc-456	61	18	.	.	PUNCT
ijtc-456	62	1	adaptation	adaptation	NOUN
ijtc-456	62	2	consists	consist	VERB
ijtc-456	62	3	of	of	ADP
ijtc-456	62	4	several	several	ADJ
ijtc-456	62	5	entities	entity	NOUN
ijtc-456	62	6	that	that	PRON
ijtc-456	62	7	reject	reject	VERB
ijtc-456	62	8	measure	measure	NOUN
ijtc-456	62	9	the	the	DET
ijtc-456	62	10	process	process	NOUN
ijtc-456	62	11	of	of	ADP
ijtc-456	62	12	procurement	procurement	NOUN
ijtc-456	62	13	and	and	CCONJ
ijtc-456	62	14	replenishment	replenishment	NOUN
ijtc-456	62	15	labor/	labor/	NUM
ijtc-456	62	16	hr	hr	NOUN
ijtc-456	62	17	.	.	PUNCT
ijtc-456	63	1	the	the	DET
ijtc-456	63	2	data	data	NOUN
ijtc-456	63	3	collection	collection	NOUN
ijtc-456	63	4	techniques	technique	NOUN
ijtc-456	63	5	in	in	ADP
ijtc-456	63	6	this	this	DET
ijtc-456	63	7	study	study	NOUN
ijtc-456	63	8	were	be	AUX
ijtc-456	63	9	through	through	ADP
ijtc-456	63	10	structured	structured	ADJ
ijtc-456	63	11	interviews	interview	NOUN
ijtc-456	63	12	,	,	PUNCT
ijtc-456	63	13	where	where	SCONJ
ijtc-456	63	14	researchers	researcher	NOUN
ijtc-456	63	15	used	use	VERB
ijtc-456	63	16	interview	interview	NOUN
ijtc-456	63	17	guidelines	guideline	NOUN
ijtc-456	63	18	and	and	CCONJ
ijtc-456	63	19	recording	recording	NOUN
ijtc-456	63	20	tools	tool	NOUN
ijtc-456	63	21	,	,	PUNCT
ijtc-456	63	22	thorough	thorough	ADJ
ijtc-456	63	23	observation	observation	NOUN
ijtc-456	63	24	where	where	SCONJ
ijtc-456	63	25	researchers	researcher	NOUN
ijtc-456	63	26	observed	observe	VERB
ijtc-456	63	27	and	and	CCONJ
ijtc-456	63	28	collected	collect	VERB
ijtc-456	63	29	data	datum	NOUN
ijtc-456	63	30	from	from	ADP
ijtc-456	63	31	west	west	PROPN
ijtc-456	63	32	bekasi	bekasi	PROPN
ijtc-456	63	33	kpp	kpp	PROPN
ijtc-456	63	34	pratama	pratama	PROPN
ijtc-456	63	35	,	,	PUNCT
ijtc-456	63	36	and	and	CCONJ
ijtc-456	63	37	through	through	ADP
ijtc-456	63	38	documentation	documentation	NOUN
ijtc-456	63	39	where	where	SCONJ
ijtc-456	63	40	researchers	researcher	NOUN
ijtc-456	63	41	obtained	obtain	VERB
ijtc-456	63	42	documents	document	NOUN
ijtc-456	63	43	or	or	CCONJ
ijtc-456	63	44	written	write	VERB
ijtc-456	63	45	data	datum	NOUN
ijtc-456	63	46	from	from	ADP
ijtc-456	63	47	west	west	PROPN
ijtc-456	63	48	bekasi	bekasi	PROPN
ijtc-456	63	49	kpp	kpp	PROPN
ijtc-456	63	50	pratama	pratama	PROPN
ijtc-456	63	51	.	.	PUNCT
ijtc-456	64	1	the	the	DET
ijtc-456	64	2	data	data	NOUN
ijtc-456	64	3	analysis	analysis	NOUN
ijtc-456	64	4	was	be	AUX
ijtc-456	64	5	carried	carry	VERB
ijtc-456	64	6	out	out	ADP
ijtc-456	64	7	using	use	VERB
ijtc-456	64	8	three	three	NUM
ijtc-456	64	9	stages	stage	NOUN
ijtc-456	64	10	of	of	ADP
ijtc-456	64	11	data	datum	NOUN
ijtc-456	64	12	analysis	analysis	NOUN
ijtc-456	64	13	techniques	technique	NOUN
ijtc-456	64	14	(	(	PUNCT
ijtc-456	64	15	rahmadhani	rahmadhani	X
ijtc-456	64	16	et	et	PROPN
ijtc-456	64	17	al	al	PROPN
ijtc-456	64	18	.	.	PROPN
ijtc-456	64	19	,	,	PUNCT
ijtc-456	64	20	2020	2020	NUM
ijtc-456	64	21	;	;	PUNCT
ijtc-456	64	22	sugiyono	sugiyono	NOUN
ijtc-456	64	23	,	,	PUNCT
ijtc-456	64	24	2019	2019	NUM
ijtc-456	64	25	)	)	PUNCT
ijtc-456	64	26	,	,	PUNCT
ijtc-456	64	27	namely	namely	ADV
ijtc-456	64	28	data	data	NOUN
ijtc-456	64	29	reduction	reduction	NOUN
ijtc-456	64	30	,	,	PUNCT
ijtc-456	64	31	data	datum	NOUN
ijtc-456	64	32	display	display	NOUN
ijtc-456	64	33	,	,	PUNCT
ijtc-456	64	34	and	and	CCONJ
ijtc-456	64	35	data	datum	NOUN
ijtc-456	64	36	verification	verification	NOUN
ijtc-456	64	37	(	(	PUNCT
ijtc-456	64	38	withdrawal	withdrawal	NOUN
ijtc-456	64	39	of	of	ADP
ijtc-456	64	40	conclusions	conclusion	NOUN
ijtc-456	64	41	)	)	PUNCT
ijtc-456	64	42	.	.	PUNCT
ijtc-456	65	1	result	result	NOUN
ijtc-456	65	2	and	and	CCONJ
ijtc-456	65	3	discussion	discussion	NOUN
ijtc-456	65	4	based	base	VERB
ijtc-456	65	5	on	on	ADP
ijtc-456	65	6	the	the	DET
ijtc-456	65	7	data	datum	NOUN
ijtc-456	65	8	and	and	CCONJ
ijtc-456	65	9	the	the	DET
ijtc-456	65	10	results	result	NOUN
ijtc-456	65	11	of	of	ADP
ijtc-456	65	12	interviews	interview	NOUN
ijtc-456	65	13	obtained	obtain	VERB
ijtc-456	65	14	researchers	researcher	NOUN
ijtc-456	65	15	elaborated	elaborate	VERB
ijtc-456	65	16	the	the	DET
ijtc-456	65	17	effectiveness	effectiveness	NOUN
ijtc-456	65	18	of	of	ADP
ijtc-456	65	19	policy	policy	NOUN
ijtc-456	65	20	of	of	ADP
ijtc-456	65	21	allocation	allocation	NOUN
ijtc-456	65	22	on	on	ADP
ijtc-456	65	23	income	income	NOUN
ijtc-456	65	24	tax	tax	NOUN
ijtc-456	65	25	incentives	incentive	NOUN
ijtc-456	65	26	article	article	NOUN
ijtc-456	65	27	21	21	NUM
ijtc-456	65	28	covered	cover	VERB
ijtc-456	65	29	by	by	ADP
ijtc-456	65	30	the	the	DET
ijtc-456	65	31	government	government	NOUN
ijtc-456	65	32	(	(	PUNCT
ijtc-456	65	33	dtp	dtp	PROPN
ijtc-456	65	34	)	)	PUNCT
ijtc-456	65	35	in	in	ADP
ijtc-456	65	36	the	the	DET
ijtc-456	65	37	context	context	NOUN
ijtc-456	65	38	handling	handle	VERB
ijtc-456	65	39	corona	corona	NOUN
ijtc-456	65	40	virus	virus	NOUN
ijtc-456	65	41	disease	disease	NOUN
ijtc-456	65	42	in	in	ADP
ijtc-456	65	43	2019	2019	NUM
ijtc-456	65	44	by	by	ADP
ijtc-456	65	45	using	use	VERB
ijtc-456	65	46	the	the	DET
ijtc-456	65	47	theory	theory	NOUN
ijtc-456	65	48	of	of	ADP
ijtc-456	65	49	effectiveness	effectiveness	NOUN
ijtc-456	65	50	(	(	PUNCT
ijtc-456	65	51	duncan	duncan	PROPN
ijtc-456	65	52	,	,	PUNCT
ijtc-456	65	53	1985	1985	NUM
ijtc-456	65	54	)	)	PUNCT
ijtc-456	65	55	,	,	PUNCT
ijtc-456	65	56	as	as	SCONJ
ijtc-456	65	57	follows	follow	VERB
ijtc-456	65	58	:	:	PUNCT
ijtc-456	65	59	•	•	NUM
ijtc-456	65	60	achievement	achievement	NOUN
ijtc-456	65	61	of	of	ADP
ijtc-456	65	62	objectives	objective	NOUN
ijtc-456	65	63	based	base	VERB
ijtc-456	65	64	on	on	ADP
ijtc-456	65	65	the	the	DET
ijtc-456	65	66	pmk	pmk	PROPN
ijtc-456	65	67	110/	110/	NUM
ijtc-456	65	68	pmk.03/	pmk.03/	NOUN
ijtc-456	65	69	2020	2020	NUM
ijtc-456	65	70	which	which	PRON
ijtc-456	65	71	is	be	AUX
ijtc-456	65	72	now	now	ADV
ijtc-456	65	73	refurbished	refurbish	VERB
ijtc-456	65	74	into	into	ADP
ijtc-456	65	75	fmd	fmd	NOUN
ijtc-456	65	76	9/	9/	NUM
ijtc-456	65	77	pmk.03/	pmk.03/	NOUN
ijtc-456	65	78	2021	2021	NUM
ijtc-456	65	79	on	on	ADP
ijtc-456	65	80	incentive	incentive	NOUN
ijtc-456	65	81	taxes	taxis	NOUN
ijtc-456	65	82	to	to	ADP
ijtc-456	65	83	mandatory	mandatory	ADJ
ijtc-456	65	84	tax	tax	NOUN
ijtc-456	65	85	affected	affect	VERB
ijtc-456	65	86	by	by	ADP
ijtc-456	65	87	epidemic	epidemic	NOUN
ijtc-456	65	88	virus	virus	NOUN
ijtc-456	65	89	covid-19	covid-19	PROPN
ijtc-456	65	90	where	where	SCONJ
ijtc-456	65	91	the	the	DET
ijtc-456	65	92	policy	policy	NOUN
ijtc-456	65	93	of	of	ADP
ijtc-456	65	94	income	income	NOUN
ijtc-456	65	95	tax	tax	NOUN
ijtc-456	65	96	incentives	incentive	NOUN
ijtc-456	65	97	article	article	NOUN
ijtc-456	65	98	21	21	NUM
ijtc-456	65	99	by	by	ADP
ijtc-456	65	100	the	the	DET
ijtc-456	65	101	government	government	NOUN
ijtc-456	65	102	(	(	PUNCT
ijtc-456	65	103	dtp	dtp	PROPN
ijtc-456	65	104	)	)	PUNCT
ijtc-456	65	105	.	.	PUNCT
ijtc-456	66	1	it	it	PRON
ijtc-456	66	2	was	be	AUX
ijtc-456	66	3	the	the	DET
ijtc-456	66	4	help	help	NOUN
ijtc-456	66	5	of	of	ADP
ijtc-456	66	6	stimulus	stimulus	NOUN
ijtc-456	66	7	that	that	PRON
ijtc-456	66	8	has	have	AUX
ijtc-456	66	9	not	not	PART
ijtc-456	66	10	been	be	AUX
ijtc-456	66	11	long	long	ADV
ijtc-456	66	12	in	in	ADP
ijtc-456	66	13	applied	apply	VERB
ijtc-456	66	14	by	by	ADP
ijtc-456	66	15	the	the	DET
ijtc-456	66	16	government	government	NOUN
ijtc-456	66	17	to	to	ADP
ijtc-456	66	18	the	the	DET
ijtc-456	66	19	taxpayer	taxpayer	NOUN
ijtc-456	66	20	at	at	ADP
ijtc-456	66	21	the	the	DET
ijtc-456	66	22	time	time	NOUN
ijtc-456	66	23	of	of	ADP
ijtc-456	66	24	the	the	DET
ijtc-456	66	25	pandemic	pandemic	ADJ
ijtc-456	66	26	covid-19	covid-19	PROPN
ijtc-456	66	27	which	which	PRON
ijtc-456	66	28	has	have	AUX
ijtc-456	66	29	been	be	AUX
ijtc-456	66	30	in	in	ADP
ijtc-456	66	31	force	force	NOUN
ijtc-456	66	32	from	from	ADP
ijtc-456	66	33	april	april	PROPN
ijtc-456	66	34	to	to	ADP
ijtc-456	66	35	december	december	PROPN
ijtc-456	66	36	2020	2020	NUM
ijtc-456	66	37	,	,	PUNCT
ijtc-456	66	38	then	then	ADV
ijtc-456	66	39	the	the	DET
ijtc-456	66	40	policy	policy	NOUN
ijtc-456	66	41	is	be	AUX
ijtc-456	66	42	extended	extend	VERB
ijtc-456	66	43	back	back	ADV
ijtc-456	66	44	to	to	ADP
ijtc-456	66	45	june	june	PROPN
ijtc-456	66	46	2021	2021	NUM
ijtc-456	66	47	.	.	PUNCT
ijtc-456	67	1	the	the	DET
ijtc-456	67	2	policy	policy	NOUN
ijtc-456	67	3	was	be	AUX
ijtc-456	67	4	aimed	aim	VERB
ijtc-456	67	5	at	at	ADP
ijtc-456	67	6	helping	help	VERB
ijtc-456	67	7	to	to	PART
ijtc-456	67	8	ease	ease	VERB
ijtc-456	67	9	the	the	DET
ijtc-456	67	10	burden	burden	NOUN
ijtc-456	67	11	of	of	ADP
ijtc-456	67	12	tax	tax	NOUN
ijtc-456	67	13	on	on	ADP
ijtc-456	67	14	compulsory	compulsory	ADJ
ijtc-456	67	15	taxes	taxis	NOUN
ijtc-456	67	16	,	,	PUNCT
ijtc-456	67	17	especially	especially	ADV
ijtc-456	67	18	employees	employee	NOUN
ijtc-456	67	19	to	to	PART
ijtc-456	67	20	survive	survive	VERB
ijtc-456	67	21	from	from	ADP
ijtc-456	67	22	economic	economic	ADJ
ijtc-456	67	23	hardship	hardship	NOUN
ijtc-456	67	24	due	due	ADP
ijtc-456	67	25	to	to	ADP
ijtc-456	67	26	the	the	DET
ijtc-456	67	27	pandemic	pandemic	ADJ
ijtc-456	67	28	covid-19	covid-19	PROPN
ijtc-456	67	29	and	and	CCONJ
ijtc-456	67	30	can	can	AUX
ijtc-456	67	31	restore	restore	VERB
ijtc-456	67	32	the	the	DET
ijtc-456	67	33	purchasing	purchasing	NOUN
ijtc-456	67	34	power	power	NOUN
ijtc-456	67	35	of	of	ADP
ijtc-456	67	36	people	people	NOUN
ijtc-456	67	37	in	in	ADP
ijtc-456	67	38	the	the	DET
ijtc-456	67	39	middle	middle	NOUN
ijtc-456	67	40	of	of	ADP
ijtc-456	67	41	the	the	DET
ijtc-456	67	42	outbreak	outbreak	NOUN
ijtc-456	67	43	covid-19	covid-19	PROPN
ijtc-456	67	44	.	.	PUNCT
ijtc-456	67	45	table	table	NOUN
ijtc-456	67	46	2	2	NUM
ijtc-456	67	47	number	number	NOUN
ijtc-456	67	48	of	of	ADP
ijtc-456	67	49	taxpayers	taxpayer	NOUN
ijtc-456	67	50	received	receive	VERB
ijtc-456	67	51	tax	tax	NOUN
ijtc-456	67	52	incentives	incentive	NOUN
ijtc-456	67	53	of	of	ADP
ijtc-456	67	54	pph	pph	PROPN
ijtc-456	67	55	21	21	NUM
ijtc-456	67	56	dtp	dtp	PROPN
ijtc-456	67	57	description	description	NOUN
ijtc-456	67	58	total	total	ADJ
ijtc-456	67	59	number	number	NOUN
ijtc-456	67	60	of	of	ADP
ijtc-456	67	61	applicants	applicant	NOUN
ijtc-456	67	62	of	of	ADP
ijtc-456	67	63	pph	pph	PROPN
ijtc-456	67	64	21	21	NUM
ijtc-456	67	65	dtp	dtp	PROPN
ijtc-456	67	66	’s	’s	PART
ijtc-456	67	67	incentives	incentive	VERB
ijtc-456	67	68	525	525	NUM
ijtc-456	67	69	number	number	NOUN
ijtc-456	67	70	of	of	ADP
ijtc-456	67	71	applicants	applicant	NOUN
ijtc-456	67	72	approved	approve	VERB
ijtc-456	67	73	452	452	NUM
ijtc-456	67	74	number	number	NOUN
ijtc-456	67	75	of	of	ADP
ijtc-456	67	76	applicants	applicant	NOUN
ijtc-456	67	77	rejected	reject	VERB
ijtc-456	67	78	73	73	NUM
ijtc-456	67	79	source	source	NOUN
ijtc-456	67	80	:	:	PUNCT
ijtc-456	67	81	data	data	NOUN
ijtc-456	67	82	processing	processing	NOUN
ijtc-456	67	83	section	section	NOUN
ijtc-456	67	84	,	,	PUNCT
ijtc-456	67	85	west	west	PROPN
ijtc-456	67	86	bekasi	bekasi	PROPN
ijtc-456	67	87	kpp	kpp	PROPN
ijtc-456	67	88	pratama	pratama	NOUN
ijtc-456	67	89	table	table	NOUN
ijtc-456	67	90	3	3	NUM
ijtc-456	67	91	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-456	67	92	an	an	DET
ijtc-456	67	93	analysis	analysis	NOUN
ijtc-456	67	94	of	of	ADP
ijtc-456	67	95	the	the	DET
ijtc-456	67	96	effectiveness	effectiveness	NOUN
ijtc-456	67	97	of	of	ADP
ijtc-456	67	98	the	the	DET
ijtc-456	67	99	policy	policy	NOUN
ijtc-456	67	100	of	of	ADP
ijtc-456	67	101	allocation	allocation	NOUN
ijtc-456	67	102	on	on	ADP
ijtc-456	67	103	income	income	NOUN
ijtc-456	67	104	tax	tax	NOUN
ijtc-456	67	105	incentive	incentive	NOUN
ijtc-456	67	106	covered	cover	VERB
ijtc-456	67	107	by	by	ADP
ijtc-456	67	108	the	the	DET
ijtc-456	67	109	government	government	NOUN
ijtc-456	67	110	in	in	ADP
ijtc-456	67	111	the	the	DET
ijtc-456	67	112	context	context	NOUN
ijtc-456	67	113	of	of	ADP
ijtc-456	67	114	handling	handle	VERB
ijtc-456	67	115	corona	corona	NOUN
ijtc-456	67	116	virus	virus	NOUN
ijtc-456	67	117	disease	disease	NOUN
ijtc-456	67	118	2019	2019	NUM
ijtc-456	67	119	(	(	PUNCT
ijtc-456	67	120	a	a	DET
ijtc-456	67	121	case	case	NOUN
ijtc-456	67	122	study	study	NOUN
ijtc-456	67	123	of	of	ADP
ijtc-456	67	124	west	west	PROPN
ijtc-456	67	125	bekasi	bekasi	PROPN
ijtc-456	67	126	kpp	kpp	PROPN
ijtc-456	67	127	pratama	pratama	NOUN
ijtc-456	67	128	in	in	ADP
ijtc-456	67	129	2020	2020	NUM
ijtc-456	67	130	)	)	PUNCT
ijtc-456	68	1	hidayati	hidayati	PROPN
ijtc-456	68	2	,	,	PUNCT
ijtc-456	68	3	putri	putri	ADJ
ijtc-456	68	4	,	,	PUNCT
ijtc-456	68	5	andayani	andayani	ADJ
ijtc-456	68	6	,	,	PUNCT
ijtc-456	68	7	and	and	CCONJ
ijtc-456	68	8	priyanda	priyanda	NOUN
ijtc-456	68	9	175	175	NUM
ijtc-456	68	10	|	|	ADV
ijtc-456	68	11	ilomata	ilomata	PROPN
ijtc-456	68	12	international	international	ADJ
ijtc-456	68	13	journal	journal	NOUN
ijtc-456	68	14	of	of	ADP
ijtc-456	68	15	tax	tax	PROPN
ijtc-456	68	16	&	&	CCONJ
ijtc-456	68	17	accounting	account	VERB
ijtc-456	68	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-456	68	19	number	number	NOUN
ijtc-456	68	20	of	of	ADP
ijtc-456	68	21	klu	klu	PROPN
ijtc-456	68	22	registered	register	VERB
ijtc-456	68	23	in	in	ADP
ijtc-456	68	24	west	west	PROPN
ijtc-456	68	25	bekasi	bekasi	PROPN
ijtc-456	68	26	kpp	kpp	PROPN
ijtc-456	68	27	pratama	pratama	NOUN
ijtc-456	68	28	number	number	NOUN
ijtc-456	68	29	of	of	ADP
ijtc-456	68	30	klu	klu	PROPN
ijtc-456	68	31	received	receive	VERB
ijtc-456	68	32	the	the	DET
ijtc-456	68	33	incentives	incentive	NOUN
ijtc-456	68	34	1,119	1,119	NUM
ijtc-456	68	35	source	source	NOUN
ijtc-456	68	36	:	:	PUNCT
ijtc-456	68	37	data	data	NOUN
ijtc-456	68	38	processing	processing	NOUN
ijtc-456	68	39	section	section	NOUN
ijtc-456	68	40	,	,	PUNCT
ijtc-456	68	41	west	west	PROPN
ijtc-456	68	42	bekasi	bekasi	PROPN
ijtc-456	68	43	kpp	kpp	PROPN
ijtc-456	68	44	pratama	pratama	NOUN
ijtc-456	68	45	table	table	NOUN
ijtc-456	68	46	4	4	NUM
ijtc-456	68	47	target	target	NOUN
ijtc-456	68	48	and	and	CCONJ
ijtc-456	68	49	realization	realization	NOUN
ijtc-456	68	50	of	of	ADP
ijtc-456	68	51	tax	tax	NOUN
ijtc-456	68	52	incentives	incentive	NOUN
ijtc-456	68	53	of	of	ADP
ijtc-456	68	54	pph	pph	PROPN
ijtc-456	68	55	21	21	NUM
ijtc-456	68	56	dtp	dtp	PROPN
ijtc-456	68	57	in	in	ADP
ijtc-456	68	58	west	west	PROPN
ijtc-456	68	59	bekasi	bekasi	PROPN
ijtc-456	68	60	kpp	kpp	PROPN
ijtc-456	68	61	pratama	pratama	NOUN
ijtc-456	68	62	in	in	ADP
ijtc-456	68	63	2020	2020	NUM
ijtc-456	68	64	income	income	NOUN
ijtc-456	68	65	tax	tax	NOUN
ijtc-456	68	66	incentives	incentive	NOUN
ijtc-456	68	67	article	article	NOUN
ijtc-456	68	68	21	21	NUM
ijtc-456	68	69	covered	cover	VERB
ijtc-456	68	70	by	by	ADP
ijtc-456	68	71	the	the	DET
ijtc-456	68	72	government	government	NOUN
ijtc-456	68	73	(	(	PUNCT
ijtc-456	68	74	dtp	dtp	PROPN
ijtc-456	68	75	)	)	PUNCT
ijtc-456	68	76	realization	realization	NOUN
ijtc-456	68	77	of	of	ADP
ijtc-456	68	78	tax	tax	NOUN
ijtc-456	68	79	incentives	incentive	NOUN
ijtc-456	68	80	of	of	ADP
ijtc-456	68	81	pph	pph	PROPN
ijtc-456	68	82	21	21	NUM
ijtc-456	68	83	dtp	dtp	PROPN
ijtc-456	68	84	8,438,430,556	8,438,430,556	NUM
ijtc-456	68	85	target	target	NOUN
ijtc-456	68	86	of	of	ADP
ijtc-456	68	87	tax	tax	NOUN
ijtc-456	68	88	incentives	incentive	NOUN
ijtc-456	68	89	of	of	ADP
ijtc-456	68	90	pph	pph	PROPN
ijtc-456	68	91	21	21	NUM
ijtc-456	68	92	dtp	dtp	PROPN
ijtc-456	68	93	no	no	DET
ijtc-456	68	94	source	source	NOUN
ijtc-456	68	95	:	:	PUNCT
ijtc-456	68	96	data	data	NOUN
ijtc-456	68	97	processing	processing	NOUN
ijtc-456	68	98	section	section	NOUN
ijtc-456	68	99	,	,	PUNCT
ijtc-456	68	100	west	west	PROPN
ijtc-456	68	101	bekasi	bekasi	PROPN
ijtc-456	68	102	kpp	kpp	PROPN
ijtc-456	68	103	pratama	pratama	NOUN
ijtc-456	68	104	if	if	SCONJ
ijtc-456	68	105	viewed	view	VERB
ijtc-456	68	106	from	from	ADP
ijtc-456	68	107	the	the	DET
ijtc-456	68	108	perspective	perspective	NOUN
ijtc-456	68	109	of	of	ADP
ijtc-456	68	110	overall	overall	ADJ
ijtc-456	68	111	taxpayers	taxpayer	NOUN
ijtc-456	68	112	in	in	ADP
ijtc-456	68	113	this	this	DET
ijtc-456	68	114	policy	policy	NOUN
ijtc-456	68	115	,	,	PUNCT
ijtc-456	68	116	based	base	VERB
ijtc-456	68	117	on	on	ADP
ijtc-456	68	118	the	the	DET
ijtc-456	68	119	data	datum	NOUN
ijtc-456	68	120	from	from	ADP
ijtc-456	68	121	west	west	PROPN
ijtc-456	68	122	bekasi	bekasi	PROPN
ijtc-456	68	123	kpp	kpp	PROPN
ijtc-456	68	124	pratama	pratama	NOUN
ijtc-456	68	125	and	and	CCONJ
ijtc-456	68	126	through	through	ADP
ijtc-456	68	127	interviews	interview	NOUN
ijtc-456	68	128	with	with	ADP
ijtc-456	68	129	informants	informant	NOUN
ijtc-456	68	130	1,2,3,4,5	1,2,3,4,5	NUM
ijtc-456	68	131	;	;	PUNCT
ijtc-456	68	132	it	it	PRON
ijtc-456	68	133	can	can	AUX
ijtc-456	68	134	be	be	AUX
ijtc-456	68	135	seen	see	VERB
ijtc-456	68	136	that	that	SCONJ
ijtc-456	68	137	only	only	ADV
ijtc-456	68	138	452	452	NUM
ijtc-456	68	139	applicants	applicant	NOUN
ijtc-456	68	140	were	be	AUX
ijtc-456	68	141	approved	approve	VERB
ijtc-456	68	142	for	for	ADP
ijtc-456	68	143	income	income	NOUN
ijtc-456	68	144	tax	tax	NOUN
ijtc-456	68	145	incentives	incentive	NOUN
ijtc-456	68	146	of	of	ADP
ijtc-456	68	147	article	article	NOUN
ijtc-456	68	148	21	21	NUM
ijtc-456	68	149	of	of	ADP
ijtc-456	68	150	this	this	DET
ijtc-456	68	151	dtp	dtp	NOUN
ijtc-456	68	152	and	and	CCONJ
ijtc-456	68	153	there	there	PRON
ijtc-456	68	154	are	be	VERB
ijtc-456	68	155	1,119	1,119	NUM
ijtc-456	68	156	klus	klus	NOUN
ijtc-456	68	157	that	that	PRON
ijtc-456	68	158	have	have	AUX
ijtc-456	68	159	received	receive	VERB
ijtc-456	68	160	pph	pph	PROPN
ijtc-456	68	161	21	21	NUM
ijtc-456	68	162	dtp	dtp	PROPN
ijtc-456	68	163	incentive	incentive	NOUN
ijtc-456	68	164	facilities	facility	NOUN
ijtc-456	68	165	registered	register	VERB
ijtc-456	68	166	at	at	ADP
ijtc-456	68	167	west	west	PROPN
ijtc-456	68	168	bekasi	bekasi	PROPN
ijtc-456	68	169	kpp	kpp	PROPN
ijtc-456	68	170	pratama	pratama	PROPN
ijtc-456	68	171	.	.	PUNCT
ijtc-456	69	1	then	then	ADV
ijtc-456	69	2	,	,	PUNCT
ijtc-456	69	3	if	if	SCONJ
ijtc-456	69	4	the	the	DET
ijtc-456	69	5	data	datum	NOUN
ijtc-456	69	6	can	can	AUX
ijtc-456	69	7	be	be	AUX
ijtc-456	69	8	compared	compare	VERB
ijtc-456	69	9	with	with	ADP
ijtc-456	69	10	the	the	DET
ijtc-456	69	11	approved	approve	VERB
ijtc-456	69	12	applicant	applicant	ADJ
ijtc-456	69	13	data	datum	NOUN
ijtc-456	69	14	and	and	CCONJ
ijtc-456	69	15	calculated	calculate	VERB
ijtc-456	69	16	using	use	VERB
ijtc-456	69	17	the	the	DET
ijtc-456	69	18	effectiveness	effectiveness	NOUN
ijtc-456	69	19	ratio	ratio	NOUN
ijtc-456	69	20	formula	formula	NOUN
ijtc-456	69	21	(	(	PUNCT
ijtc-456	69	22	(	(	PUNCT
ijtc-456	69	23	452	452	NUM
ijtc-456	69	24	:	:	SYM
ijtc-456	69	25	1.119	1.119	NUM
ijtc-456	69	26	)	)	PUNCT
ijtc-456	69	27	x	x	SYM
ijtc-456	69	28	100	100	NUM
ijtc-456	69	29	%	%	NOUN
ijtc-456	69	30	)	)	PUNCT
ijtc-456	69	31	then	then	ADV
ijtc-456	69	32	only	only	ADV
ijtc-456	69	33	40	40	NUM
ijtc-456	69	34	%	%	NOUN
ijtc-456	69	35	of	of	ADP
ijtc-456	69	36	applicants	applicant	NOUN
ijtc-456	69	37	take	take	VERB
ijtc-456	69	38	advantage	advantage	NOUN
ijtc-456	69	39	of	of	ADP
ijtc-456	69	40	these	these	DET
ijtc-456	69	41	incentives	incentive	NOUN
ijtc-456	69	42	.	.	PUNCT
ijtc-456	70	1	thus	thus	ADV
ijtc-456	70	2	,	,	PUNCT
ijtc-456	70	3	it	it	PRON
ijtc-456	70	4	can	can	AUX
ijtc-456	70	5	be	be	AUX
ijtc-456	70	6	concluded	conclude	VERB
ijtc-456	70	7	that	that	SCONJ
ijtc-456	70	8	by	by	ADP
ijtc-456	70	9	using	use	VERB
ijtc-456	70	10	the	the	DET
ijtc-456	70	11	effectiveness	effectiveness	NOUN
ijtc-456	70	12	table	table	NOUN
ijtc-456	70	13	that	that	SCONJ
ijtc-456	70	14	the	the	DET
ijtc-456	70	15	allocation	allocation	NOUN
ijtc-456	70	16	of	of	ADP
ijtc-456	70	17	this	this	DET
ijtc-456	70	18	pph	pph	PROPN
ijtc-456	70	19	21	21	NUM
ijtc-456	70	20	dtp	dtp	PROPN
ijtc-456	70	21	incentive	incentive	NOUN
ijtc-456	70	22	has	have	AUX
ijtc-456	70	23	not	not	PART
ijtc-456	70	24	been	be	AUX
ijtc-456	70	25	said	say	VERB
ijtc-456	70	26	to	to	PART
ijtc-456	70	27	be	be	AUX
ijtc-456	70	28	effective	effective	ADJ
ijtc-456	70	29	because	because	SCONJ
ijtc-456	70	30	the	the	DET
ijtc-456	70	31	number	number	NOUN
ijtc-456	70	32	of	of	ADP
ijtc-456	70	33	taxpayers	taxpayer	NOUN
ijtc-456	70	34	who	who	PRON
ijtc-456	70	35	have	have	AUX
ijtc-456	70	36	not	not	PART
ijtc-456	70	37	utilized	utilize	VERB
ijtc-456	70	38	this	this	DET
ijtc-456	70	39	policy	policy	NOUN
ijtc-456	70	40	is	be	AUX
ijtc-456	70	41	more	more	ADJ
ijtc-456	70	42	than	than	ADP
ijtc-456	70	43	the	the	DET
ijtc-456	70	44	taxpayers	taxpayer	NOUN
ijtc-456	70	45	who	who	PRON
ijtc-456	70	46	have	have	AUX
ijtc-456	70	47	utilized	utilize	VERB
ijtc-456	70	48	this	this	DET
ijtc-456	70	49	incentive	incentive	NOUN
ijtc-456	70	50	policy	policy	NOUN
ijtc-456	70	51	of	of	ADP
ijtc-456	70	52	pph	pph	PROPN
ijtc-456	70	53	21	21	NUM
ijtc-456	70	54	dtp	dtp	PROPN
ijtc-456	70	55	.	.	PUNCT
ijtc-456	71	1	this	this	PRON
ijtc-456	71	2	is	be	AUX
ijtc-456	71	3	because	because	SCONJ
ijtc-456	71	4	there	there	PRON
ijtc-456	71	5	were	be	VERB
ijtc-456	71	6	still	still	ADV
ijtc-456	71	7	many	many	ADJ
ijtc-456	71	8	taxpayers	taxpayer	NOUN
ijtc-456	71	9	who	who	PRON
ijtc-456	71	10	did	do	AUX
ijtc-456	71	11	not	not	PART
ijtc-456	71	12	aware	aware	ADJ
ijtc-456	71	13	of	of	ADP
ijtc-456	71	14	any	any	DET
ijtc-456	71	15	policy	policy	NOUN
ijtc-456	71	16	of	of	ADP
ijtc-456	71	17	allocation	allocation	NOUN
ijtc-456	71	18	of	of	ADP
ijtc-456	71	19	tax	tax	NOUN
ijtc-456	71	20	income	income	NOUN
ijtc-456	71	21	article	article	NOUN
ijtc-456	71	22	21	21	NUM
ijtc-456	71	23	dtp	dtp	PROPN
ijtc-456	71	24	incentives	incentive	NOUN
ijtc-456	71	25	.	.	PUNCT
ijtc-456	72	1	thus	thus	ADV
ijtc-456	72	2	,	,	PUNCT
ijtc-456	72	3	this	this	DET
ijtc-456	72	4	allocation	allocation	NOUN
ijtc-456	72	5	of	of	ADP
ijtc-456	72	6	incentives	incentive	NOUN
ijtc-456	72	7	was	be	AUX
ijtc-456	72	8	not	not	PART
ijtc-456	72	9	optimally	optimally	ADV
ijtc-456	72	10	used	use	VERB
ijtc-456	72	11	by	by	ADP
ijtc-456	72	12	the	the	DET
ijtc-456	72	13	taxpayers	taxpayer	NOUN
ijtc-456	72	14	because	because	SCONJ
ijtc-456	72	15	of	of	ADP
ijtc-456	72	16	strategy	strategy	NOUN
ijtc-456	72	17	and	and	CCONJ
ijtc-456	72	18	administration	administration	NOUN
ijtc-456	72	19	of	of	ADP
ijtc-456	72	20	the	the	DET
ijtc-456	72	21	socialization	socialization	NOUN
ijtc-456	72	22	of	of	ADP
ijtc-456	72	23	the	the	DET
ijtc-456	72	24	policy	policy	NOUN
ijtc-456	72	25	was	be	AUX
ijtc-456	72	26	not	not	PART
ijtc-456	72	27	complete	complete	ADJ
ijtc-456	72	28	and	and	CCONJ
ijtc-456	72	29	has	have	AUX
ijtc-456	72	30	not	not	PART
ijtc-456	72	31	been	be	AUX
ijtc-456	72	32	effective	effective	ADJ
ijtc-456	72	33	yet	yet	ADV
ijtc-456	72	34	.	.	PUNCT
ijtc-456	73	1	however	however	ADV
ijtc-456	73	2	,	,	PUNCT
ijtc-456	73	3	related	relate	VERB
ijtc-456	73	4	to	to	ADP
ijtc-456	73	5	the	the	DET
ijtc-456	73	6	taxpayers	taxpayer	NOUN
ijtc-456	73	7	who	who	PRON
ijtc-456	73	8	take	take	VERB
ijtc-456	73	9	advantage	advantage	NOUN
ijtc-456	73	10	of	of	ADP
ijtc-456	73	11	tax	tax	NOUN
ijtc-456	73	12	incentives	incentive	NOUN
ijtc-456	73	13	21	21	NUM
ijtc-456	73	14	dtp	dtp	NOUN
ijtc-456	73	15	,	,	PUNCT
ijtc-456	73	16	it	it	PRON
ijtc-456	73	17	can	can	AUX
ijtc-456	73	18	be	be	AUX
ijtc-456	73	19	seen	see	VERB
ijtc-456	73	20	that	that	SCONJ
ijtc-456	73	21	despite	despite	SCONJ
ijtc-456	73	22	the	the	DET
ijtc-456	73	23	absence	absence	NOUN
ijtc-456	73	24	of	of	ADP
ijtc-456	73	25	the	the	DET
ijtc-456	73	26	target	target	NOUN
ijtc-456	73	27	in	in	ADP
ijtc-456	73	28	the	the	DET
ijtc-456	73	29	granting	granting	NOUN
ijtc-456	73	30	of	of	ADP
ijtc-456	73	31	these	these	DET
ijtc-456	73	32	incentives	incentive	NOUN
ijtc-456	73	33	,	,	PUNCT
ijtc-456	73	34	its	its	PRON
ijtc-456	73	35	realization	realization	NOUN
ijtc-456	73	36	has	have	AUX
ijtc-456	73	37	been	be	AUX
ijtc-456	73	38	exploited	exploit	VERB
ijtc-456	73	39	by	by	ADP
ijtc-456	73	40	the	the	DET
ijtc-456	73	41	taxpayers	taxpayer	NOUN
ijtc-456	73	42	which	which	PRON
ijtc-456	73	43	amounted	amount	VERB
ijtc-456	73	44	to	to	ADP
ijtc-456	73	45	rp	rp	NOUN
ijtc-456	73	46	.	.	PROPN
ijtc-456	73	47	8,438,430,556	8,438,430,556	NUM
ijtc-456	73	48	which	which	PRON
ijtc-456	73	49	was	be	AUX
ijtc-456	73	50	well	well	ADV
ijtc-456	73	51	-	-	PUNCT
ijtc-456	73	52	implemented	implement	VERB
ijtc-456	73	53	.	.	PUNCT
ijtc-456	74	1	moreover	moreover	ADV
ijtc-456	74	2	,	,	PUNCT
ijtc-456	74	3	the	the	DET
ijtc-456	74	4	taxpayers	taxpayer	NOUN
ijtc-456	74	5	,	,	PUNCT
ijtc-456	74	6	especially	especially	ADV
ijtc-456	74	7	the	the	DET
ijtc-456	74	8	employees	employee	NOUN
ijtc-456	74	9	who	who	PRON
ijtc-456	74	10	received	receive	VERB
ijtc-456	74	11	tax	tax	NOUN
ijtc-456	74	12	incentives	incentive	NOUN
ijtc-456	74	13	21	21	NUM
ijtc-456	74	14	dtp	dtp	NOUN
ijtc-456	74	15	,	,	PUNCT
ijtc-456	74	16	felt	feel	VERB
ijtc-456	74	17	that	that	SCONJ
ijtc-456	74	18	this	this	DET
ijtc-456	74	19	policy	policy	NOUN
ijtc-456	74	20	has	have	AUX
ijtc-456	74	21	been	be	AUX
ijtc-456	74	22	effective	effective	ADJ
ijtc-456	74	23	.	.	PUNCT
ijtc-456	75	1	it	it	PRON
ijtc-456	75	2	was	be	AUX
ijtc-456	75	3	because	because	SCONJ
ijtc-456	75	4	they	they	PRON
ijtc-456	75	5	have	have	AUX
ijtc-456	75	6	taken	take	VERB
ijtc-456	75	7	the	the	DET
ijtc-456	75	8	advantage	advantage	NOUN
ijtc-456	75	9	of	of	ADP
ijtc-456	75	10	the	the	DET
ijtc-456	75	11	incentive	incentive	NOUN
ijtc-456	75	12	,	,	PUNCT
ijtc-456	75	13	felt	feel	VERB
ijtc-456	75	14	very	very	ADV
ijtc-456	75	15	helped	help	VERB
ijtc-456	75	16	,	,	PUNCT
ijtc-456	75	17	and	and	CCONJ
ijtc-456	75	18	received	receive	VERB
ijtc-456	75	19	full	full	ADJ
ijtc-456	75	20	income	income	NOUN
ijtc-456	75	21	.	.	PUNCT
ijtc-456	76	1	•	•	NUM
ijtc-456	76	2	integration	integration	NOUN
ijtc-456	76	3	in	in	ADP
ijtc-456	76	4	terms	term	NOUN
ijtc-456	76	5	of	of	ADP
ijtc-456	76	6	procedures	procedure	NOUN
ijtc-456	76	7	,	,	PUNCT
ijtc-456	76	8	based	base	VERB
ijtc-456	76	9	on	on	ADP
ijtc-456	76	10	the	the	DET
ijtc-456	76	11	results	result	NOUN
ijtc-456	76	12	of	of	ADP
ijtc-456	76	13	research	research	NOUN
ijtc-456	76	14	through	through	ADP
ijtc-456	76	15	interviews	interview	NOUN
ijtc-456	76	16	with	with	ADP
ijtc-456	76	17	the	the	DET
ijtc-456	76	18	tax	tax	NOUN
ijtc-456	76	19	authorities	authority	NOUN
ijtc-456	76	20	of	of	ADP
ijtc-456	76	21	west	west	PROPN
ijtc-456	76	22	bekasi	bekasi	PROPN
ijtc-456	76	23	kpp	kpp	PROPN
ijtc-456	76	24	pratama	pratama	PROPN
ijtc-456	76	25	,	,	PUNCT
ijtc-456	76	26	academics	academic	NOUN
ijtc-456	76	27	,	,	PUNCT
ijtc-456	76	28	and	and	CCONJ
ijtc-456	76	29	taxpayers	taxpayer	NOUN
ijtc-456	76	30	;	;	PUNCT
ijtc-456	76	31	the	the	DET
ijtc-456	76	32	procedures	procedure	NOUN
ijtc-456	76	33	must	must	AUX
ijtc-456	76	34	be	be	AUX
ijtc-456	76	35	carried	carry	VERB
ijtc-456	76	36	out	out	ADP
ijtc-456	76	37	,	,	PUNCT
ijtc-456	76	38	so	so	SCONJ
ijtc-456	76	39	the	the	DET
ijtc-456	76	40	taxpayers	taxpayer	NOUN
ijtc-456	76	41	can	can	AUX
ijtc-456	76	42	receive	receive	VERB
ijtc-456	76	43	incentives	incentive	NOUN
ijtc-456	76	44	for	for	ADP
ijtc-456	76	45	pph	pph	PROPN
ijtc-456	76	46	21	21	NUM
ijtc-456	76	47	dtp	dtp	PROPN
ijtc-456	76	48	.	.	PUNCT
ijtc-456	77	1	also	also	ADV
ijtc-456	77	2	,	,	PUNCT
ijtc-456	77	3	the	the	DET
ijtc-456	77	4	companies	company	NOUN
ijtc-456	77	5	where	where	SCONJ
ijtc-456	77	6	taxpayers	taxpayer	NOUN
ijtc-456	77	7	/	/	SYM
ijtc-456	77	8	employees	employee	NOUN
ijtc-456	77	9	worked	work	VERB
ijtc-456	77	10	and	and	CCONJ
ijtc-456	77	11	that	that	PRON
ijtc-456	77	12	have	have	AUX
ijtc-456	77	13	met	meet	VERB
ijtc-456	77	14	the	the	DET
ijtc-456	77	15	criteria	criterion	NOUN
ijtc-456	77	16	,	,	PUNCT
ijtc-456	77	17	must	must	AUX
ijtc-456	77	18	apply	apply	VERB
ijtc-456	77	19	to	to	PART
ijtc-456	77	20	receive	receive	VERB
ijtc-456	77	21	the	the	DET
ijtc-456	77	22	pph	pph	PROPN
ijtc-456	77	23	21	21	NUM
ijtc-456	77	24	dtp	dtp	PROPN
ijtc-456	77	25	incentive	incentive	NOUN
ijtc-456	77	26	to	to	ADP
ijtc-456	77	27	the	the	DET
ijtc-456	77	28	west	west	PROPN
ijtc-456	77	29	bekasi	bekasi	PROPN
ijtc-456	77	30	kpp	kpp	PROPN
ijtc-456	77	31	pratama	pratama	NOUN
ijtc-456	77	32	or	or	CCONJ
ijtc-456	77	33	through	through	ADP
ijtc-456	77	34	the	the	DET
ijtc-456	77	35	dgt	dgt	PROPN
ijtc-456	77	36	official	official	ADJ
ijtc-456	77	37	website	website	NOUN
ijtc-456	77	38	.	.	PUNCT
ijtc-456	78	1	the	the	DET
ijtc-456	78	2	entire	entire	ADJ
ijtc-456	78	3	taxpayers	taxpayer	NOUN
ijtc-456	78	4	affected	affect	VERB
ijtc-456	78	5	by	by	ADP
ijtc-456	78	6	the	the	DET
ijtc-456	78	7	pandemic	pandemic	ADJ
ijtc-456	78	8	covid-19	covid-19	PROPN
ijtc-456	78	9	were	be	AUX
ijtc-456	78	10	eligible	eligible	ADJ
ijtc-456	78	11	for	for	ADP
ijtc-456	78	12	income	income	NOUN
ijtc-456	78	13	tax	tax	NOUN
ijtc-456	78	14	incentives	incentive	NOUN
ijtc-456	78	15	under	under	ADP
ijtc-456	78	16	articles	article	NOUN
ijtc-456	78	17	21	21	NUM
ijtc-456	78	18	dtp	dtp	NOUN
ijtc-456	78	19	.	.	PUNCT
ijtc-456	79	1	if	if	SCONJ
ijtc-456	79	2	the	the	DET
ijtc-456	79	3	klu	klu	PROPN
ijtc-456	79	4	company	company	NOUN
ijtc-456	79	5	that	that	PRON
ijtc-456	79	6	filed	file	VERB
ijtc-456	79	7	the	the	DET
ijtc-456	79	8	petition	petition	NOUN
ijtc-456	79	9	incentive	incentive	NOUN
ijtc-456	79	10	was	be	AUX
ijtc-456	79	11	registered	register	VERB
ijtc-456	79	12	in	in	ADP
ijtc-456	79	13	the	the	DET
ijtc-456	79	14	pmk	pmk	PROPN
ijtc-456	79	15	110/	110/	NUM
ijtc-456	79	16	pmk.03/	pmk.03/	NOUN
ijtc-456	79	17	2020	2020	NUM
ijtc-456	79	18	and	and	CCONJ
ijtc-456	79	19	met	meet	VERB
ijtc-456	79	20	other	other	ADJ
ijtc-456	79	21	requirements	requirement	NOUN
ijtc-456	79	22	such	such	ADJ
ijtc-456	79	23	as	as	SCONJ
ijtc-456	79	24	income	income	NOUN
ijtc-456	79	25	employees	employee	NOUN
ijtc-456	79	26	will	will	AUX
ijtc-456	79	27	get	get	VERB
ijtc-456	79	28	tax	tax	NOUN
ijtc-456	79	29	relief	relief	NOUN
ijtc-456	79	30	21	21	NUM
ijtc-456	79	31	dtp	dtp	NOUN
ijtc-456	79	32	did	do	AUX
ijtc-456	79	33	not	not	PART
ijtc-456	79	34	exceed	exceed	VERB
ijtc-456	79	35	rp.200,000,000	rp.200,000,000	NOUN
ijtc-456	79	36	/	/	SYM
ijtc-456	79	37	year	year	NOUN
ijtc-456	79	38	or	or	CCONJ
ijtc-456	79	39	equivalent	equivalent	ADJ
ijtc-456	79	40	to	to	ADP
ijtc-456	79	41	rp	rp	NOUN
ijtc-456	79	42	.	.	PUNCT
ijtc-456	80	1	16.600.000	16.600.000	NUM
ijtc-456	80	2	/	/	SYM
ijtc-456	80	3	month	month	NOUN
ijtc-456	80	4	and	and	CCONJ
ijtc-456	80	5	fulfilled	fulfil	VERB
ijtc-456	80	6	other	other	ADJ
ijtc-456	80	7	requirements	requirement	NOUN
ijtc-456	80	8	following	follow	VERB
ijtc-456	80	9	the	the	DET
ijtc-456	80	10	regulation	regulation	NOUN
ijtc-456	80	11	of	of	ADP
ijtc-456	80	12	the	the	DET
ijtc-456	80	13	minister	minister	NOUN
ijtc-456	80	14	of	of	ADP
ijtc-456	80	15	finance	finance	PROPN
ijtc-456	80	16	.	.	PUNCT
ijtc-456	81	1	also	also	ADV
ijtc-456	81	2	,	,	PUNCT
ijtc-456	81	3	later	later	ADV
ijtc-456	81	4	the	the	DET
ijtc-456	81	5	account	account	NOUN
ijtc-456	81	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-456	81	7	an	an	DET
ijtc-456	81	8	analysis	analysis	NOUN
ijtc-456	81	9	of	of	ADP
ijtc-456	81	10	the	the	DET
ijtc-456	81	11	effectiveness	effectiveness	NOUN
ijtc-456	81	12	of	of	ADP
ijtc-456	81	13	the	the	DET
ijtc-456	81	14	policy	policy	NOUN
ijtc-456	81	15	of	of	ADP
ijtc-456	81	16	allocation	allocation	NOUN
ijtc-456	81	17	on	on	ADP
ijtc-456	81	18	income	income	NOUN
ijtc-456	81	19	tax	tax	NOUN
ijtc-456	81	20	incentive	incentive	NOUN
ijtc-456	81	21	covered	cover	VERB
ijtc-456	81	22	by	by	ADP
ijtc-456	81	23	the	the	DET
ijtc-456	81	24	government	government	NOUN
ijtc-456	81	25	in	in	ADP
ijtc-456	81	26	the	the	DET
ijtc-456	81	27	context	context	NOUN
ijtc-456	81	28	of	of	ADP
ijtc-456	81	29	handling	handle	VERB
ijtc-456	81	30	corona	corona	NOUN
ijtc-456	81	31	virus	virus	NOUN
ijtc-456	81	32	disease	disease	NOUN
ijtc-456	81	33	2019	2019	NUM
ijtc-456	81	34	(	(	PUNCT
ijtc-456	81	35	a	a	DET
ijtc-456	81	36	case	case	NOUN
ijtc-456	81	37	study	study	NOUN
ijtc-456	81	38	of	of	ADP
ijtc-456	81	39	west	west	PROPN
ijtc-456	81	40	bekasi	bekasi	PROPN
ijtc-456	81	41	kpp	kpp	PROPN
ijtc-456	81	42	pratama	pratama	NOUN
ijtc-456	81	43	in	in	ADP
ijtc-456	81	44	2020	2020	NUM
ijtc-456	81	45	)	)	PUNCT
ijtc-456	82	1	hidayati	hidayati	PROPN
ijtc-456	82	2	,	,	PUNCT
ijtc-456	82	3	putri	putri	ADJ
ijtc-456	82	4	,	,	PUNCT
ijtc-456	82	5	andayani	andayani	ADJ
ijtc-456	82	6	,	,	PUNCT
ijtc-456	82	7	and	and	CCONJ
ijtc-456	82	8	priyanda	priyanda	NOUN
ijtc-456	82	9	176	176	NUM
ijtc-456	82	10	|	|	ADV
ijtc-456	82	11	ilomata	ilomata	PROPN
ijtc-456	82	12	international	international	ADJ
ijtc-456	82	13	journal	journal	NOUN
ijtc-456	82	14	of	of	ADP
ijtc-456	82	15	tax	tax	PROPN
ijtc-456	82	16	&	&	CCONJ
ijtc-456	82	17	accounting	accounting	PROPN
ijtc-456	82	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	82	19	representative	representative	NOUN
ijtc-456	82	20	(	(	PUNCT
ijtc-456	82	21	ar	ar	NOUN
ijtc-456	82	22	)	)	PUNCT
ijtc-456	82	23	would	would	AUX
ijtc-456	82	24	examine	examine	VERB
ijtc-456	82	25	if	if	SCONJ
ijtc-456	82	26	the	the	DET
ijtc-456	82	27	company	company	NOUN
ijtc-456	82	28	experienced	experience	VERB
ijtc-456	82	29	refusal	refusal	NOUN
ijtc-456	82	30	in	in	ADP
ijtc-456	82	31	applying	apply	VERB
ijtc-456	82	32	pph	pph	PROPN
ijtc-456	82	33	21	21	NUM
ijtc-456	82	34	dtp	dtp	PROPN
ijtc-456	82	35	incentives	incentive	NOUN
ijtc-456	82	36	related	relate	VERB
ijtc-456	82	37	to	to	ADP
ijtc-456	82	38	the	the	DET
ijtc-456	82	39	applicable	applicable	ADJ
ijtc-456	82	40	requirements	requirement	NOUN
ijtc-456	82	41	and	and	CCONJ
ijtc-456	82	42	criteria	criterion	NOUN
ijtc-456	82	43	.	.	PUNCT
ijtc-456	83	1	based	base	VERB
ijtc-456	83	2	on	on	ADP
ijtc-456	83	3	total	total	ADJ
ijtc-456	83	4	data	datum	NOUN
ijtc-456	83	5	of	of	ADP
ijtc-456	83	6	incentive	incentive	NOUN
ijtc-456	83	7	income	income	NOUN
ijtc-456	83	8	21	21	NUM
ijtc-456	83	9	dtp	dtp	PROPN
ijtc-456	83	10	in	in	ADP
ijtc-456	83	11	west	west	PROPN
ijtc-456	83	12	bekasi	bekasi	PROPN
ijtc-456	83	13	kpp	kpp	PROPN
ijtc-456	83	14	pratama	pratama	PROPN
ijtc-456	83	15	,	,	PUNCT
ijtc-456	83	16	it	it	PRON
ijtc-456	83	17	can	can	AUX
ijtc-456	83	18	be	be	AUX
ijtc-456	83	19	known	know	VERB
ijtc-456	83	20	that	that	SCONJ
ijtc-456	83	21	as	as	ADV
ijtc-456	83	22	many	many	ADJ
ijtc-456	83	23	as	as	ADP
ijtc-456	83	24	525	525	NUM
ijtc-456	83	25	companies	company	NOUN
ijtc-456	83	26	that	that	PRON
ijtc-456	83	27	apply	apply	VERB
ijtc-456	83	28	for	for	ADP
ijtc-456	83	29	tax	tax	NOUN
ijtc-456	83	30	relief	relief	NOUN
ijtc-456	83	31	21	21	NUM
ijtc-456	83	32	dtp	dtp	NOUN
ijtc-456	83	33	and	and	CCONJ
ijtc-456	83	34	only	only	ADV
ijtc-456	83	35	452	452	NUM
ijtc-456	83	36	applicants	applicant	NOUN
ijtc-456	83	37	were	be	AUX
ijtc-456	83	38	approved	approve	VERB
ijtc-456	83	39	amounting	amount	VERB
ijtc-456	83	40	to	to	ADP
ijtc-456	83	41	84	84	NUM
ijtc-456	83	42	%	%	NOUN
ijtc-456	83	43	the	the	DET
ijtc-456	83	44	percentage	percentage	NOUN
ijtc-456	83	45	of	of	ADP
ijtc-456	83	46	approved	approve	VERB
ijtc-456	83	47	applicants	applicant	NOUN
ijtc-456	83	48	and	and	CCONJ
ijtc-456	83	49	as	as	ADV
ijtc-456	83	50	many	many	ADJ
ijtc-456	83	51	as	as	ADP
ijtc-456	83	52	73	73	NUM
ijtc-456	83	53	applicants	applicant	NOUN
ijtc-456	83	54	,	,	PUNCT
ijtc-456	83	55	or	or	CCONJ
ijtc-456	83	56	14	14	NUM
ijtc-456	83	57	%	%	NOUN
ijtc-456	83	58	of	of	ADP
ijtc-456	83	59	applicants	applicant	NOUN
ijtc-456	83	60	who	who	PRON
ijtc-456	83	61	suffered	suffer	VERB
ijtc-456	83	62	rejection	rejection	NOUN
ijtc-456	83	63	.	.	PUNCT
ijtc-456	84	1	it	it	PRON
ijtc-456	84	2	was	be	AUX
ijtc-456	84	3	when	when	SCONJ
ijtc-456	84	4	the	the	DET
ijtc-456	84	5	company	company	NOUN
ijtc-456	84	6	and	and	CCONJ
ijtc-456	84	7	its	its	PRON
ijtc-456	84	8	employees	employee	NOUN
ijtc-456	84	9	were	be	AUX
ijtc-456	84	10	also	also	ADV
ijtc-456	84	11	qualified	qualified	ADJ
ijtc-456	84	12	according	accord	VERB
ijtc-456	84	13	to	to	ADP
ijtc-456	84	14	the	the	DET
ijtc-456	84	15	criteria	criterion	NOUN
ijtc-456	84	16	,	,	PUNCT
ijtc-456	84	17	then	then	ADV
ijtc-456	84	18	the	the	DET
ijtc-456	84	19	company	company	NOUN
ijtc-456	84	20	is	be	AUX
ijtc-456	84	21	entitled	entitle	VERB
ijtc-456	84	22	to	to	PART
ijtc-456	84	23	request	request	VERB
ijtc-456	84	24	incentives	incentive	NOUN
ijtc-456	84	25	related	relate	VERB
ijtc-456	84	26	to	to	ADP
ijtc-456	84	27	approved	approve	VERB
ijtc-456	84	28	tax	tax	NOUN
ijtc-456	84	29	income	income	NOUN
ijtc-456	84	30	article	article	NOUN
ijtc-456	84	31	21	21	NUM
ijtc-456	84	32	of	of	ADP
ijtc-456	84	33	dtp	dtp	PROPN
ijtc-456	84	34	.	.	PUNCT
ijtc-456	85	1	however	however	ADV
ijtc-456	85	2	,	,	PUNCT
ijtc-456	85	3	conversely	conversely	ADV
ijtc-456	85	4	,	,	PUNCT
ijtc-456	85	5	if	if	SCONJ
ijtc-456	85	6	companies	company	NOUN
ijtc-456	85	7	did	do	VERB
ijtc-456	85	8	request	request	VERB
ijtc-456	85	9	that	that	PRON
ijtc-456	85	10	was	be	AUX
ijtc-456	85	11	not	not	PART
ijtc-456	85	12	following	follow	VERB
ijtc-456	85	13	the	the	DET
ijtc-456	85	14	requirements	requirement	NOUN
ijtc-456	85	15	and	and	CCONJ
ijtc-456	85	16	criteria	criterion	NOUN
ijtc-456	85	17	applied	apply	VERB
ijtc-456	85	18	or	or	CCONJ
ijtc-456	85	19	any	any	DET
ijtc-456	85	20	incomplete	incomplete	ADJ
ijtc-456	85	21	document	document	NOUN
ijtc-456	85	22	,	,	PUNCT
ijtc-456	85	23	the	the	DET
ijtc-456	85	24	application	application	NOUN
ijtc-456	85	25	will	will	AUX
ijtc-456	85	26	experience	experience	VERB
ijtc-456	85	27	rejection	rejection	NOUN
ijtc-456	85	28	by	by	ADP
ijtc-456	85	29	the	the	DET
ijtc-456	85	30	west	west	PROPN
ijtc-456	85	31	bekasi	bekasi	PROPN
ijtc-456	85	32	kpp	kpp	PROPN
ijtc-456	85	33	pratama	pratama	X
ijtc-456	85	34	.	.	PUNCT
ijtc-456	86	1	in	in	ADP
ijtc-456	86	2	terms	term	NOUN
ijtc-456	86	3	of	of	ADP
ijtc-456	86	4	socialization	socialization	NOUN
ijtc-456	86	5	,	,	PUNCT
ijtc-456	86	6	based	base	VERB
ijtc-456	86	7	on	on	ADP
ijtc-456	86	8	the	the	DET
ijtc-456	86	9	results	result	NOUN
ijtc-456	86	10	of	of	ADP
ijtc-456	86	11	research	research	NOUN
ijtc-456	86	12	through	through	ADP
ijtc-456	86	13	interviews	interview	NOUN
ijtc-456	86	14	that	that	SCONJ
ijtc-456	86	15	the	the	DET
ijtc-456	86	16	socialization	socialization	NOUN
ijtc-456	86	17	of	of	ADP
ijtc-456	86	18	the	the	DET
ijtc-456	86	19	pph	pph	PROPN
ijtc-456	86	20	21	21	NUM
ijtc-456	86	21	covered	cover	VERB
ijtc-456	86	22	by	by	ADP
ijtc-456	86	23	the	the	DET
ijtc-456	86	24	government	government	NOUN
ijtc-456	86	25	(	(	PUNCT
ijtc-456	86	26	dtp	dtp	PROPN
ijtc-456	86	27	)	)	PUNCT
ijtc-456	86	28	has	have	AUX
ijtc-456	86	29	been	be	AUX
ijtc-456	86	30	carried	carry	VERB
ijtc-456	86	31	out	out	ADP
ijtc-456	86	32	by	by	ADP
ijtc-456	86	33	the	the	DET
ijtc-456	86	34	west	west	PROPN
ijtc-456	86	35	bekasi	bekasi	PROPN
ijtc-456	86	36	kpp	kpp	PROPN
ijtc-456	86	37	pratama	pratama	NOUN
ijtc-456	86	38	either	either	CCONJ
ijtc-456	86	39	through	through	ADP
ijtc-456	86	40	social	social	ADJ
ijtc-456	86	41	media	medium	NOUN
ijtc-456	86	42	or	or	CCONJ
ijtc-456	86	43	online	online	NOUN
ijtc-456	86	44	.	.	PUNCT
ijtc-456	87	1	it	it	PRON
ijtc-456	87	2	was	be	AUX
ijtc-456	87	3	done	do	VERB
ijtc-456	87	4	because	because	SCONJ
ijtc-456	87	5	when	when	SCONJ
ijtc-456	87	6	the	the	DET
ijtc-456	87	7	pandemic	pandemic	ADJ
ijtc-456	87	8	covid-19	covid-19	PROPN
ijtc-456	87	9	,	,	PUNCT
ijtc-456	87	10	west	west	PROPN
ijtc-456	87	11	bekasi	bekasi	PROPN
ijtc-456	87	12	kpp	kpp	PROPN
ijtc-456	87	13	pratama	pratama	NOUN
ijtc-456	87	14	has	have	AUX
ijtc-456	87	15	imposed	impose	VERB
ijtc-456	87	16	restrictions	restriction	NOUN
ijtc-456	87	17	on	on	ADP
ijtc-456	87	18	face	face	NOUN
ijtc-456	87	19	-	-	PUNCT
ijtc-456	87	20	to	to	ADP
ijtc-456	87	21	-	-	PUNCT
ijtc-456	87	22	face	face	NOUN
ijtc-456	87	23	access	access	NOUN
ijtc-456	87	24	.	.	PUNCT
ijtc-456	88	1	thus	thus	ADV
ijtc-456	88	2	,	,	PUNCT
ijtc-456	88	3	the	the	DET
ijtc-456	88	4	socialization	socialization	NOUN
ijtc-456	88	5	was	be	AUX
ijtc-456	88	6	carried	carry	VERB
ijtc-456	88	7	out	out	ADP
ijtc-456	88	8	online	online	ADV
ijtc-456	88	9	by	by	ADP
ijtc-456	88	10	the	the	DET
ijtc-456	88	11	kpp	kpp	PROPN
ijtc-456	88	12	.	.	PUNCT
ijtc-456	89	1	however	however	ADV
ijtc-456	89	2	,	,	PUNCT
ijtc-456	89	3	the	the	DET
ijtc-456	89	4	socialization	socialization	NOUN
ijtc-456	89	5	delivered	deliver	VERB
ijtc-456	89	6	by	by	ADP
ijtc-456	89	7	the	the	DET
ijtc-456	89	8	tax	tax	NOUN
ijtc-456	89	9	authorities	authority	NOUN
ijtc-456	89	10	was	be	AUX
ijtc-456	89	11	not	not	PART
ijtc-456	89	12	comprehensive	comprehensive	ADJ
ijtc-456	89	13	and	and	CCONJ
ijtc-456	89	14	was	be	AUX
ijtc-456	89	15	not	not	PART
ijtc-456	89	16	conveyed	convey	VERB
ijtc-456	89	17	properly	properly	ADV
ijtc-456	89	18	to	to	ADP
ijtc-456	89	19	the	the	DET
ijtc-456	89	20	public	public	NOUN
ijtc-456	89	21	.	.	PUNCT
ijtc-456	90	1	based	base	VERB
ijtc-456	90	2	on	on	ADP
ijtc-456	90	3	the	the	DET
ijtc-456	90	4	results	result	NOUN
ijtc-456	90	5	of	of	ADP
ijtc-456	90	6	interviews	interview	NOUN
ijtc-456	90	7	with	with	ADP
ijtc-456	90	8	taxpayers	taxpayer	NOUN
ijtc-456	90	9	,	,	PUNCT
ijtc-456	90	10	there	there	PRON
ijtc-456	90	11	was	be	VERB
ijtc-456	90	12	no	no	DET
ijtc-456	90	13	socialization	socialization	NOUN
ijtc-456	90	14	carried	carry	VERB
ijtc-456	90	15	out	out	ADP
ijtc-456	90	16	by	by	ADP
ijtc-456	90	17	the	the	DET
ijtc-456	90	18	kpp	kpp	PROPN
ijtc-456	90	19	regarding	regard	VERB
ijtc-456	90	20	the	the	DET
ijtc-456	90	21	existence	existence	NOUN
ijtc-456	90	22	of	of	ADP
ijtc-456	90	23	the	the	DET
ijtc-456	90	24	incentive	incentive	NOUN
ijtc-456	90	25	’s	’s	PART
ijtc-456	90	26	policy	policy	NOUN
ijtc-456	90	27	of	of	ADP
ijtc-456	90	28	pph	pph	PROPN
ijtc-456	90	29	21	21	NUM
ijtc-456	90	30	dtp	dtp	PROPN
ijtc-456	90	31	.	.	PUNCT
ijtc-456	91	1	this	this	PRON
ijtc-456	91	2	means	mean	VERB
ijtc-456	91	3	that	that	SCONJ
ijtc-456	91	4	the	the	DET
ijtc-456	91	5	socialization	socialization	NOUN
ijtc-456	91	6	conducted	conduct	VERB
ijtc-456	91	7	by	by	ADP
ijtc-456	91	8	the	the	DET
ijtc-456	91	9	lto	lto	PROPN
ijtc-456	91	10	regarding	regard	VERB
ijtc-456	91	11	the	the	DET
ijtc-456	91	12	incentive	incentive	NOUN
ijtc-456	91	13	’s	’s	PART
ijtc-456	91	14	policy	policy	NOUN
ijtc-456	91	15	of	of	ADP
ijtc-456	91	16	pph	pph	PROPN
ijtc-456	91	17	21	21	NUM
ijtc-456	91	18	dtp	dtp	PROPN
ijtc-456	91	19	was	be	AUX
ijtc-456	91	20	not	not	PART
ijtc-456	91	21	maximized	maximize	VERB
ijtc-456	91	22	and	and	CCONJ
ijtc-456	91	23	not	not	PART
ijtc-456	91	24	exhaustive	exhaustive	ADJ
ijtc-456	91	25	.	.	PUNCT
ijtc-456	92	1	therefore	therefore	ADV
ijtc-456	92	2	,	,	PUNCT
ijtc-456	92	3	this	this	PRON
ijtc-456	92	4	resulted	result	VERB
ijtc-456	92	5	in	in	ADP
ijtc-456	92	6	many	many	ADJ
ijtc-456	92	7	taxpayers	taxpayer	NOUN
ijtc-456	92	8	who	who	PRON
ijtc-456	92	9	were	be	AUX
ijtc-456	92	10	not	not	PART
ijtc-456	92	11	aware	aware	ADJ
ijtc-456	92	12	of	of	ADP
ijtc-456	92	13	their	their	PRON
ijtc-456	92	14	policy	policy	NOUN
ijtc-456	92	15	of	of	ADP
ijtc-456	92	16	incentives	incentive	NOUN
ijtc-456	92	17	.	.	PUNCT
ijtc-456	93	1	•	•	NOUN
ijtc-456	93	2	adaptation	adaptation	NOUN
ijtc-456	93	3	based	base	VERB
ijtc-456	93	4	on	on	ADP
ijtc-456	93	5	the	the	DET
ijtc-456	93	6	results	result	NOUN
ijtc-456	93	7	of	of	ADP
ijtc-456	93	8	the	the	DET
ijtc-456	93	9	research	research	NOUN
ijtc-456	93	10	through	through	ADP
ijtc-456	93	11	interviews	interview	NOUN
ijtc-456	93	12	with	with	ADP
ijtc-456	93	13	informants	informant	NOUN
ijtc-456	93	14	1,2,3,4,5	1,2,3,4,5	NUM
ijtc-456	93	15	;	;	PUNCT
ijtc-456	93	16	it	it	PRON
ijtc-456	93	17	states	state	VERB
ijtc-456	93	18	that	that	SCONJ
ijtc-456	93	19	the	the	DET
ijtc-456	93	20	measurement	measurement	NOUN
ijtc-456	93	21	of	of	ADP
ijtc-456	93	22	incentive	incentive	NOUN
ijtc-456	93	23	’s	’s	PART
ijtc-456	93	24	policy	policy	NOUN
ijtc-456	93	25	of	of	ADP
ijtc-456	93	26	pph	pph	PROPN
ijtc-456	93	27	21	21	PROPN
ijtc-456	93	28	dtp	dtp	PROPN
ijtc-456	93	29	is	be	AUX
ijtc-456	93	30	said	say	VERB
ijtc-456	93	31	to	to	PART
ijtc-456	93	32	be	be	AUX
ijtc-456	93	33	effective	effective	ADJ
ijtc-456	93	34	if	if	SCONJ
ijtc-456	93	35	the	the	DET
ijtc-456	93	36	policy	policy	NOUN
ijtc-456	93	37	is	be	AUX
ijtc-456	93	38	used	use	VERB
ijtc-456	93	39	and	and	CCONJ
ijtc-456	93	40	implemented	implement	VERB
ijtc-456	93	41	properly	properly	ADV
ijtc-456	93	42	and	and	CCONJ
ijtc-456	93	43	on	on	ADP
ijtc-456	93	44	target	target	NOUN
ijtc-456	93	45	.	.	PUNCT
ijtc-456	94	1	it	it	PRON
ijtc-456	94	2	means	mean	VERB
ijtc-456	94	3	that	that	SCONJ
ijtc-456	94	4	the	the	DET
ijtc-456	94	5	taxpayers	taxpayer	NOUN
ijtc-456	94	6	who	who	PRON
ijtc-456	94	7	received	receive	VERB
ijtc-456	94	8	this	this	DET
ijtc-456	94	9	incentive	incentive	NOUN
ijtc-456	94	10	were	be	AUX
ijtc-456	94	11	following	follow	VERB
ijtc-456	94	12	the	the	DET
ijtc-456	94	13	applicable	applicable	ADJ
ijtc-456	94	14	criteria	criterion	NOUN
ijtc-456	94	15	and	and	CCONJ
ijtc-456	94	16	requirements	requirement	NOUN
ijtc-456	94	17	.	.	PUNCT
ijtc-456	95	1	besides	besides	SCONJ
ijtc-456	95	2	that	that	PRON
ijtc-456	95	3	,	,	PUNCT
ijtc-456	95	4	the	the	DET
ijtc-456	95	5	policy	policy	NOUN
ijtc-456	95	6	is	be	AUX
ijtc-456	95	7	said	say	VERB
ijtc-456	95	8	to	to	PART
ijtc-456	95	9	be	be	AUX
ijtc-456	95	10	effective	effective	ADJ
ijtc-456	95	11	if	if	SCONJ
ijtc-456	95	12	the	the	DET
ijtc-456	95	13	taxpayers	taxpayer	NOUN
ijtc-456	95	14	who	who	PRON
ijtc-456	95	15	took	take	VERB
ijtc-456	95	16	advantage	advantage	NOUN
ijtc-456	95	17	of	of	ADP
ijtc-456	95	18	the	the	DET
ijtc-456	95	19	pph	pph	PROPN
ijtc-456	95	20	21	21	NUM
ijtc-456	95	21	dtp	dtp	PROPN
ijtc-456	95	22	incentive	incentive	NOUN
ijtc-456	95	23	were	be	AUX
ijtc-456	95	24	satisfied	satisfied	ADJ
ijtc-456	95	25	and	and	CCONJ
ijtc-456	95	26	very	very	ADV
ijtc-456	95	27	helpful	helpful	ADJ
ijtc-456	95	28	with	with	ADP
ijtc-456	95	29	this	this	DET
ijtc-456	95	30	policy	policy	NOUN
ijtc-456	95	31	.	.	PUNCT
ijtc-456	96	1	in	in	ADP
ijtc-456	96	2	terms	term	NOUN
ijtc-456	96	3	of	of	ADP
ijtc-456	96	4	human	human	ADJ
ijtc-456	96	5	resources	resource	NOUN
ijtc-456	96	6	(	(	PUNCT
ijtc-456	96	7	hr	hr	NOUN
ijtc-456	96	8	)	)	PUNCT
ijtc-456	96	9	,	,	PUNCT
ijtc-456	96	10	the	the	DET
ijtc-456	96	11	quality	quality	NOUN
ijtc-456	96	12	of	of	ADP
ijtc-456	96	13	human	human	ADJ
ijtc-456	96	14	resources	resource	NOUN
ijtc-456	96	15	at	at	ADP
ijtc-456	96	16	west	west	PROPN
ijtc-456	96	17	bekasi	bekasi	PROPN
ijtc-456	96	18	kpp	kpp	PROPN
ijtc-456	96	19	pratama	pratama	NOUN
ijtc-456	96	20	was	be	AUX
ijtc-456	96	21	quite	quite	ADV
ijtc-456	96	22	good	good	ADJ
ijtc-456	96	23	and	and	CCONJ
ijtc-456	96	24	alert	alert	ADJ
ijtc-456	96	25	and	and	CCONJ
ijtc-456	96	26	always	always	ADV
ijtc-456	96	27	conducted	conduct	VERB
ijtc-456	96	28	some	some	DET
ijtc-456	96	29	training	training	NOUN
ijtc-456	96	30	and	and	CCONJ
ijtc-456	96	31	education	education	NOUN
ijtc-456	96	32	to	to	PART
ijtc-456	96	33	improve	improve	VERB
ijtc-456	96	34	the	the	DET
ijtc-456	96	35	performance	performance	NOUN
ijtc-456	96	36	quality	quality	NOUN
ijtc-456	96	37	of	of	ADP
ijtc-456	96	38	west	west	PROPN
ijtc-456	96	39	bekasi	bekasi	PROPN
ijtc-456	96	40	kpp	kpp	PROPN
ijtc-456	96	41	pratama	pratama	PROPN
ijtc-456	96	42	’s	’s	PART
ijtc-456	96	43	employees	employee	NOUN
ijtc-456	96	44	.	.	PUNCT
ijtc-456	97	1	if	if	SCONJ
ijtc-456	97	2	there	there	PRON
ijtc-456	97	3	is	be	VERB
ijtc-456	97	4	a	a	DET
ijtc-456	97	5	tax	tax	NOUN
ijtc-456	97	6	policy	policy	NOUN
ijtc-456	97	7	or	or	CCONJ
ijtc-456	97	8	new	new	ADJ
ijtc-456	97	9	regulations	regulation	NOUN
ijtc-456	97	10	,	,	PUNCT
ijtc-456	97	11	then	then	ADV
ijtc-456	97	12	the	the	DET
ijtc-456	97	13	employees	employee	NOUN
ijtc-456	97	14	conduct	conduct	VERB
ijtc-456	97	15	some	some	DET
ijtc-456	97	16	training	training	NOUN
ijtc-456	97	17	.	.	PUNCT
ijtc-456	98	1	thus	thus	ADV
ijtc-456	98	2	,	,	PUNCT
ijtc-456	98	3	the	the	DET
ijtc-456	98	4	new	new	ADJ
ijtc-456	98	5	regulations	regulation	NOUN
ijtc-456	98	6	and	and	CCONJ
ijtc-456	98	7	policies	policy	NOUN
ijtc-456	98	8	can	can	AUX
ijtc-456	98	9	be	be	AUX
ijtc-456	98	10	implemented	implement	VERB
ijtc-456	98	11	and	and	CCONJ
ijtc-456	98	12	socialized	socialize	VERB
ijtc-456	98	13	properly	properly	ADV
ijtc-456	98	14	.	.	PUNCT
ijtc-456	99	1	however	however	ADV
ijtc-456	99	2	,	,	PUNCT
ijtc-456	99	3	the	the	DET
ijtc-456	99	4	extension	extension	NOUN
ijtc-456	99	5	of	of	ADP
ijtc-456	99	6	the	the	DET
ijtc-456	99	7	system	system	NOUN
ijtc-456	99	8	of	of	ADP
ijtc-456	99	9	socialization	socialization	NOUN
ijtc-456	99	10	in	in	ADP
ijtc-456	99	11	giving	give	VERB
ijtc-456	99	12	information	information	NOUN
ijtc-456	99	13	on	on	ADP
ijtc-456	99	14	taxation	taxation	NOUN
ijtc-456	99	15	was	be	AUX
ijtc-456	99	16	needed	need	VERB
ijtc-456	99	17	,	,	PUNCT
ijtc-456	99	18	especially	especially	ADV
ijtc-456	99	19	on	on	ADP
ijtc-456	99	20	new	new	ADJ
ijtc-456	99	21	policies	policy	NOUN
ijtc-456	99	22	such	such	ADJ
ijtc-456	99	23	as	as	ADP
ijtc-456	99	24	the	the	DET
ijtc-456	99	25	pph	pph	PROPN
ijtc-456	99	26	21	21	NUM
ijtc-456	99	27	dtp	dtp	PROPN
ijtc-456	99	28	incentive	incentive	NOUN
ijtc-456	99	29	.	.	PUNCT
ijtc-456	100	1	it	it	PRON
ijtc-456	100	2	was	be	AUX
ijtc-456	100	3	because	because	SCONJ
ijtc-456	100	4	of	of	ADP
ijtc-456	100	5	the	the	DET
ijtc-456	100	6	quality	quality	NOUN
ijtc-456	100	7	of	of	ADP
ijtc-456	100	8	the	the	DET
ijtc-456	100	9	performance	performance	NOUN
ijtc-456	100	10	or	or	CCONJ
ijtc-456	100	11	the	the	DET
ijtc-456	100	12	human	human	ADJ
ijtc-456	100	13	resources	resource	NOUN
ijtc-456	100	14	at	at	ADP
ijtc-456	100	15	kpp	kpp	PROPN
ijtc-456	100	16	pratama	pratama	NOUN
ijtc-456	101	1	well	well	ADV
ijtc-456	101	2	,	,	PUNCT
ijtc-456	101	3	it	it	PRON
ijtc-456	101	4	also	also	ADV
ijtc-456	101	5	will	will	AUX
ijtc-456	101	6	affect	affect	VERB
ijtc-456	101	7	the	the	DET
ijtc-456	101	8	increase	increase	NOUN
ijtc-456	101	9	of	of	ADP
ijtc-456	101	10	the	the	DET
ijtc-456	101	11	tax	tax	NOUN
ijtc-456	101	12	revenues	revenue	NOUN
ijtc-456	101	13	in	in	ADP
ijtc-456	101	14	the	the	DET
ijtc-456	101	15	future	future	NOUN
ijtc-456	101	16	.	.	PUNCT
ijtc-456	102	1	during	during	ADP
ijtc-456	102	2	the	the	DET
ijtc-456	102	3	covid-19	covid-19	PROPN
ijtc-456	102	4	pandemic	pandemic	NOUN
ijtc-456	102	5	,	,	PUNCT
ijtc-456	102	6	the	the	DET
ijtc-456	102	7	west	west	PROPN
ijtc-456	102	8	bekasi	bekasi	PROPN
ijtc-456	102	9	kpp	kpp	PROPN
ijtc-456	102	10	pratama	pratama	NOUN
ijtc-456	102	11	must	must	AUX
ijtc-456	102	12	be	be	AUX
ijtc-456	102	13	able	able	ADJ
ijtc-456	102	14	to	to	PART
ijtc-456	102	15	adapt	adapt	VERB
ijtc-456	102	16	or	or	CCONJ
ijtc-456	102	17	adjust	adjust	VERB
ijtc-456	102	18	its	its	PRON
ijtc-456	102	19	organizational	organizational	ADJ
ijtc-456	102	20	capabilities	capability	NOUN
ijtc-456	102	21	,	,	PUNCT
ijtc-456	102	22	which	which	PRON
ijtc-456	102	23	previously	previously	ADV
ijtc-456	102	24	carried	carry	VERB
ijtc-456	102	25	out	out	ADP
ijtc-456	102	26	direct	direct	ADJ
ijtc-456	102	27	or	or	CCONJ
ijtc-456	102	28	face	face	NOUN
ijtc-456	102	29	-	-	PUNCT
ijtc-456	102	30	to	to	ADP
ijtc-456	102	31	-	-	PUNCT
ijtc-456	102	32	face	face	NOUN
ijtc-456	102	33	socialization	socialization	NOUN
ijtc-456	102	34	through	through	ADP
ijtc-456	102	35	visits	visit	NOUN
ijtc-456	102	36	to	to	ADP
ijtc-456	102	37	various	various	ADJ
ijtc-456	102	38	places	place	NOUN
ijtc-456	102	39	.	.	PUNCT
ijtc-456	103	1	however	however	ADV
ijtc-456	103	2	,	,	PUNCT
ijtc-456	103	3	during	during	ADP
ijtc-456	103	4	a	a	DET
ijtc-456	103	5	pandemic	pandemic	ADJ
ijtc-456	103	6	like	like	ADP
ijtc-456	103	7	this	this	PRON
ijtc-456	103	8	,	,	PUNCT
ijtc-456	103	9	the	the	DET
ijtc-456	103	10	socialization	socialization	NOUN
ijtc-456	103	11	must	must	AUX
ijtc-456	103	12	be	be	AUX
ijtc-456	103	13	adjusted	adjust	VERB
ijtc-456	103	14	according	accord	VERB
ijtc-456	103	15	to	to	ADP
ijtc-456	103	16	the	the	DET
ijtc-456	103	17	existing	exist	VERB
ijtc-456	103	18	conditions	condition	NOUN
ijtc-456	103	19	,	,	PUNCT
ijtc-456	103	20	namely	namely	ADV
ijtc-456	103	21	by	by	ADP
ijtc-456	103	22	online	online	ADJ
ijtc-456	103	23	socialization	socialization	NOUN
ijtc-456	103	24	.	.	PUNCT
ijtc-456	104	1	this	this	PRON
ijtc-456	104	2	can	can	AUX
ijtc-456	104	3	reduce	reduce	VERB
ijtc-456	104	4	effectiveness	effectiveness	NOUN
ijtc-456	104	5	when	when	SCONJ
ijtc-456	104	6	providing	provide	VERB
ijtc-456	104	7	important	important	ADJ
ijtc-456	104	8	information	information	NOUN
ijtc-456	104	9	regarding	regard	VERB
ijtc-456	104	10	taxation	taxation	NOUN
ijtc-456	104	11	because	because	SCONJ
ijtc-456	104	12	not	not	PART
ijtc-456	104	13	all	all	DET
ijtc-456	104	14	taxpayers	taxpayer	NOUN
ijtc-456	104	15	want	want	VERB
ijtc-456	104	16	to	to	PART
ijtc-456	104	17	join	join	VERB
ijtc-456	104	18	in	in	ADP
ijtc-456	104	19	online	online	ADJ
ijtc-456	104	20	socialization	socialization	NOUN
ijtc-456	104	21	and	and	CCONJ
ijtc-456	104	22	seminars	seminar	NOUN
ijtc-456	104	23	conducted	conduct	VERB
ijtc-456	104	24	by	by	ADP
ijtc-456	104	25	the	the	DET
ijtc-456	104	26	kpp	kpp	PROPN
ijtc-456	104	27	.	.	PUNCT
ijtc-456	105	1	this	this	PRON
ijtc-456	105	2	made	make	VERB
ijtc-456	105	3	many	many	ADJ
ijtc-456	105	4	taxpayers	taxpayer	NOUN
ijtc-456	105	5	did	do	AUX
ijtc-456	105	6	not	not	PART
ijtc-456	105	7	know	know	VERB
ijtc-456	105	8	the	the	DET
ijtc-456	105	9	latest	late	ADJ
ijtc-456	105	10	and	and	CCONJ
ijtc-456	105	11	most	most	ADV
ijtc-456	105	12	important	important	ADJ
ijtc-456	105	13	information	information	NOUN
ijtc-456	105	14	.	.	PUNCT
ijtc-456	106	1	this	this	PRON
ijtc-456	106	2	became	become	VERB
ijtc-456	106	3	an	an	DET
ijtc-456	106	4	important	important	ADJ
ijtc-456	106	5	challenge	challenge	NOUN
ijtc-456	106	6	for	for	ADP
ijtc-456	106	7	the	the	DET
ijtc-456	106	8	kpp	kpp	PROPN
ijtc-456	106	9	in	in	ADP
ijtc-456	106	10	adjusting	adjust	VERB
ijtc-456	106	11	its	its	PRON
ijtc-456	106	12	policies	policy	NOUN
ijtc-456	106	13	and	and	CCONJ
ijtc-456	106	14	activities	activity	NOUN
ijtc-456	106	15	during	during	ADP
ijtc-456	106	16	the	the	DET
ijtc-456	106	17	current	current	ADJ
ijtc-456	106	18	pandemic	pandemic	NOUN
ijtc-456	106	19	.	.	PUNCT
ijtc-456	107	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-456	107	2	an	an	DET
ijtc-456	107	3	analysis	analysis	NOUN
ijtc-456	107	4	of	of	ADP
ijtc-456	107	5	the	the	DET
ijtc-456	107	6	effectiveness	effectiveness	NOUN
ijtc-456	107	7	of	of	ADP
ijtc-456	107	8	the	the	DET
ijtc-456	107	9	policy	policy	NOUN
ijtc-456	107	10	of	of	ADP
ijtc-456	107	11	allocation	allocation	NOUN
ijtc-456	107	12	on	on	ADP
ijtc-456	107	13	income	income	NOUN
ijtc-456	107	14	tax	tax	NOUN
ijtc-456	107	15	incentive	incentive	NOUN
ijtc-456	107	16	covered	cover	VERB
ijtc-456	107	17	by	by	ADP
ijtc-456	107	18	the	the	DET
ijtc-456	107	19	government	government	NOUN
ijtc-456	107	20	in	in	ADP
ijtc-456	107	21	the	the	DET
ijtc-456	107	22	context	context	NOUN
ijtc-456	107	23	of	of	ADP
ijtc-456	107	24	handling	handle	VERB
ijtc-456	107	25	corona	corona	NOUN
ijtc-456	107	26	virus	virus	NOUN
ijtc-456	107	27	disease	disease	NOUN
ijtc-456	107	28	2019	2019	NUM
ijtc-456	107	29	(	(	PUNCT
ijtc-456	107	30	a	a	DET
ijtc-456	107	31	case	case	NOUN
ijtc-456	107	32	study	study	NOUN
ijtc-456	107	33	of	of	ADP
ijtc-456	107	34	west	west	PROPN
ijtc-456	107	35	bekasi	bekasi	PROPN
ijtc-456	107	36	kpp	kpp	PROPN
ijtc-456	107	37	pratama	pratama	NOUN
ijtc-456	107	38	in	in	ADP
ijtc-456	107	39	2020	2020	NUM
ijtc-456	107	40	)	)	PUNCT
ijtc-456	108	1	hidayati	hidayati	PROPN
ijtc-456	108	2	,	,	PUNCT
ijtc-456	108	3	putri	putri	ADJ
ijtc-456	108	4	,	,	PUNCT
ijtc-456	108	5	andayani	andayani	ADJ
ijtc-456	108	6	,	,	PUNCT
ijtc-456	108	7	and	and	CCONJ
ijtc-456	108	8	priyanda	priyanda	NOUN
ijtc-456	108	9	177	177	NUM
ijtc-456	108	10	|	|	ADV
ijtc-456	108	11	ilomata	ilomata	NOUN
ijtc-456	108	12	international	international	ADJ
ijtc-456	108	13	journal	journal	NOUN
ijtc-456	108	14	of	of	ADP
ijtc-456	108	15	tax	tax	PROPN
ijtc-456	108	16	&	&	CCONJ
ijtc-456	108	17	accounting	account	VERB
ijtc-456	108	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	108	19	the	the	DET
ijtc-456	108	20	obstacles	obstacle	NOUN
ijtc-456	108	21	in	in	ADP
ijtc-456	108	22	implementing	implement	VERB
ijtc-456	108	23	this	this	DET
ijtc-456	108	24	policy	policy	NOUN
ijtc-456	108	25	are	be	AUX
ijtc-456	108	26	in	in	ADP
ijtc-456	108	27	terms	term	NOUN
ijtc-456	108	28	of	of	ADP
ijtc-456	108	29	adjusting	adjust	VERB
ijtc-456	108	30	education	education	NOUN
ijtc-456	108	31	and	and	CCONJ
ijtc-456	108	32	socialization	socialization	NOUN
ijtc-456	108	33	activities	activity	NOUN
ijtc-456	108	34	during	during	ADP
ijtc-456	108	35	the	the	DET
ijtc-456	108	36	covid-19	covid-19	PROPN
ijtc-456	108	37	pandemic	pandemic	NOUN
ijtc-456	108	38	.	.	PUNCT
ijtc-456	109	1	because	because	SCONJ
ijtc-456	109	2	of	of	ADP
ijtc-456	109	3	the	the	DET
ijtc-456	109	4	presence	presence	NOUN
ijtc-456	109	5	of	of	ADP
ijtc-456	109	6	a	a	DET
ijtc-456	109	7	pandemic	pandemic	ADJ
ijtc-456	109	8	,	,	PUNCT
ijtc-456	109	9	as	as	ADP
ijtc-456	109	10	now	now	ADV
ijtc-456	109	11	,	,	PUNCT
ijtc-456	109	12	the	the	DET
ijtc-456	109	13	cause	cause	NOUN
ijtc-456	109	14	of	of	ADP
ijtc-456	109	15	education	education	NOUN
ijtc-456	109	16	and	and	CCONJ
ijtc-456	109	17	socialization	socialization	NOUN
ijtc-456	109	18	are	be	AUX
ijtc-456	109	19	less	less	ADV
ijtc-456	109	20	well	well	ADV
ijtc-456	109	21	received	receive	VERB
ijtc-456	109	22	by	by	ADP
ijtc-456	109	23	the	the	DET
ijtc-456	109	24	community	community	NOUN
ijtc-456	109	25	which	which	PRON
ijtc-456	109	26	resulted	result	VERB
ijtc-456	109	27	in	in	ADP
ijtc-456	109	28	the	the	DET
ijtc-456	109	29	socialization	socialization	NOUN
ijtc-456	109	30	is	be	AUX
ijtc-456	109	31	not	not	PART
ijtc-456	109	32	complete	complete	ADJ
ijtc-456	109	33	because	because	SCONJ
ijtc-456	109	34	of	of	ADP
ijtc-456	109	35	the	the	DET
ijtc-456	109	36	limitations	limitation	NOUN
ijtc-456	109	37	of	of	ADP
ijtc-456	109	38	face	face	NOUN
ijtc-456	109	39	-	-	PUNCT
ijtc-456	109	40	to	to	ADP
ijtc-456	109	41	-	-	PUNCT
ijtc-456	109	42	face	face	NOUN
ijtc-456	109	43	in	in	ADP
ijtc-456	109	44	direct	direct	ADJ
ijtc-456	109	45	and	and	CCONJ
ijtc-456	109	46	routed	route	VERB
ijtc-456	109	47	entirely	entirely	ADV
ijtc-456	109	48	through	through	ADP
ijtc-456	109	49	the	the	DET
ijtc-456	109	50	media	medium	NOUN
ijtc-456	109	51	online	online	ADV
ijtc-456	109	52	,	,	PUNCT
ijtc-456	109	53	things	thing	NOUN
ijtc-456	109	54	that	that	PRON
ijtc-456	109	55	result	result	VERB
ijtc-456	109	56	in	in	ADP
ijtc-456	109	57	not	not	PART
ijtc-456	109	58	all	all	DET
ijtc-456	109	59	people	people	NOUN
ijtc-456	109	60	can	can	AUX
ijtc-456	109	61	understand	understand	VERB
ijtc-456	109	62	well	well	ADV
ijtc-456	109	63	informed	inform	VERB
ijtc-456	109	64	presented	present	VERB
ijtc-456	109	65	by	by	ADP
ijtc-456	109	66	the	the	DET
ijtc-456	109	67	lto	lto	PROPN
ijtc-456	109	68	and	and	CCONJ
ijtc-456	109	69	still	still	ADV
ijtc-456	109	70	many	many	ADJ
ijtc-456	109	71	mandatory	mandatory	ADJ
ijtc-456	109	72	taxes	taxis	NOUN
ijtc-456	109	73	,	,	PUNCT
ijtc-456	109	74	especially	especially	ADV
ijtc-456	109	75	employees	employee	NOUN
ijtc-456	109	76	who	who	PRON
ijtc-456	109	77	do	do	AUX
ijtc-456	109	78	not	not	PART
ijtc-456	109	79	know	know	VERB
ijtc-456	109	80	information	information	NOUN
ijtc-456	109	81	about	about	ADP
ijtc-456	109	82	their	their	PRON
ijtc-456	109	83	policies	policy	NOUN
ijtc-456	109	84	tax	tax	NOUN
ijtc-456	109	85	incentives	incentive	VERB
ijtc-456	109	86	21	21	NUM
ijtc-456	109	87	dtp	dtp	NOUN
ijtc-456	109	88	and	and	CCONJ
ijtc-456	109	89	do	do	AUX
ijtc-456	109	90	not	not	PART
ijtc-456	109	91	take	take	VERB
ijtc-456	109	92	advantage	advantage	NOUN
ijtc-456	109	93	of	of	ADP
ijtc-456	109	94	the	the	DET
ijtc-456	109	95	policy	policy	NOUN
ijtc-456	109	96	.	.	PUNCT
ijtc-456	110	1	another	another	DET
ijtc-456	110	2	obstacle	obstacle	NOUN
ijtc-456	110	3	is	be	AUX
ijtc-456	110	4	reporting	report	VERB
ijtc-456	110	5	on	on	ADP
ijtc-456	110	6	the	the	DET
ijtc-456	110	7	realization	realization	NOUN
ijtc-456	110	8	of	of	ADP
ijtc-456	110	9	the	the	DET
ijtc-456	110	10	use	use	NOUN
ijtc-456	110	11	of	of	ADP
ijtc-456	110	12	pph	pph	PROPN
ijtc-456	110	13	21	21	NUM
ijtc-456	110	14	incentives	incentive	NOUN
ijtc-456	110	15	borne	bear	VERB
ijtc-456	110	16	by	by	ADP
ijtc-456	110	17	the	the	DET
ijtc-456	110	18	government	government	NOUN
ijtc-456	110	19	(	(	PUNCT
ijtc-456	110	20	dtp	dtp	PROPN
ijtc-456	110	21	)	)	PUNCT
ijtc-456	110	22	,	,	PUNCT
ijtc-456	110	23	in	in	ADP
ijtc-456	110	24	which	which	PRON
ijtc-456	110	25	the	the	DET
ijtc-456	110	26	company	company	NOUN
ijtc-456	110	27	's	's	PART
ijtc-456	110	28	employees	employee	NOUN
ijtc-456	110	29	/	/	SYM
ijtc-456	110	30	employees	employee	NOUN
ijtc-456	110	31	have	have	AUX
ijtc-456	110	32	approved	approve	VERB
ijtc-456	110	33	the	the	DET
ijtc-456	110	34	application	application	NOUN
ijtc-456	110	35	for	for	ADP
ijtc-456	110	36	pph	pph	PROPN
ijtc-456	110	37	21	21	NUM
ijtc-456	110	38	incentives	incentive	NOUN
ijtc-456	110	39	,	,	PUNCT
ijtc-456	110	40	but	but	CCONJ
ijtc-456	110	41	the	the	DET
ijtc-456	110	42	company	company	NOUN
ijtc-456	110	43	forgot	forget	VERB
ijtc-456	110	44	or	or	CCONJ
ijtc-456	110	45	did	do	AUX
ijtc-456	110	46	not	not	PART
ijtc-456	110	47	report	report	VERB
ijtc-456	110	48	the	the	DET
ijtc-456	110	49	realization	realization	NOUN
ijtc-456	110	50	of	of	ADP
ijtc-456	110	51	the	the	DET
ijtc-456	110	52	use	use	NOUN
ijtc-456	110	53	of	of	ADP
ijtc-456	110	54	pph	pph	PROPN
ijtc-456	110	55	21	21	NUM
ijtc-456	110	56	incentives	incentive	NOUN
ijtc-456	110	57	.	.	PUNCT
ijtc-456	111	1	this	this	PRON
ijtc-456	111	2	has	have	AUX
ijtc-456	111	3	resulted	result	VERB
ijtc-456	111	4	in	in	ADP
ijtc-456	111	5	the	the	DET
ijtc-456	111	6	kpp	kpp	PROPN
ijtc-456	111	7	experiencing	experience	VERB
ijtc-456	111	8	obstacles	obstacle	NOUN
ijtc-456	111	9	in	in	ADP
ijtc-456	111	10	processing	processing	NOUN
ijtc-456	111	11	data	datum	NOUN
ijtc-456	111	12	regarding	regard	VERB
ijtc-456	111	13	the	the	DET
ijtc-456	111	14	utilization	utilization	NOUN
ijtc-456	111	15	of	of	ADP
ijtc-456	111	16	the	the	DET
ijtc-456	111	17	incentives	incentive	NOUN
ijtc-456	111	18	provided	provide	VERB
ijtc-456	111	19	.	.	PUNCT
ijtc-456	112	1	the	the	DET
ijtc-456	112	2	effort	effort	NOUN
ijtc-456	112	3	that	that	PRON
ijtc-456	112	4	must	must	AUX
ijtc-456	112	5	be	be	AUX
ijtc-456	112	6	made	make	VERB
ijtc-456	112	7	is	be	AUX
ijtc-456	112	8	that	that	SCONJ
ijtc-456	112	9	the	the	DET
ijtc-456	112	10	kpp	kpp	PROPN
ijtc-456	112	11	must	must	AUX
ijtc-456	112	12	continue	continue	VERB
ijtc-456	112	13	to	to	PART
ijtc-456	112	14	provide	provide	VERB
ijtc-456	112	15	information	information	NOUN
ijtc-456	112	16	through	through	ADP
ijtc-456	112	17	comprehensive	comprehensive	ADJ
ijtc-456	112	18	education	education	NOUN
ijtc-456	112	19	and	and	CCONJ
ijtc-456	112	20	socialization	socialization	NOUN
ijtc-456	112	21	activities	activity	NOUN
ijtc-456	112	22	,	,	PUNCT
ijtc-456	112	23	so	so	SCONJ
ijtc-456	112	24	it	it	PRON
ijtc-456	112	25	can	can	AUX
ijtc-456	112	26	be	be	AUX
ijtc-456	112	27	well	well	ADV
ijtc-456	112	28	-	-	PUNCT
ijtc-456	112	29	received	receive	VERB
ijtc-456	112	30	by	by	ADP
ijtc-456	112	31	all	all	DET
ijtc-456	112	32	taxpayers	taxpayer	NOUN
ijtc-456	112	33	,	,	PUNCT
ijtc-456	112	34	especially	especially	ADV
ijtc-456	112	35	regarding	regard	VERB
ijtc-456	112	36	new	new	ADJ
ijtc-456	112	37	policies	policy	NOUN
ijtc-456	112	38	during	during	ADP
ijtc-456	112	39	this	this	DET
ijtc-456	112	40	pandemic	pandemic	NOUN
ijtc-456	112	41	.	.	PUNCT
ijtc-456	113	1	one	one	NUM
ijtc-456	113	2	of	of	ADP
ijtc-456	113	3	them	they	PRON
ijtc-456	113	4	was	be	AUX
ijtc-456	113	5	the	the	DET
ijtc-456	113	6	allocation	allocation	NOUN
ijtc-456	113	7	of	of	ADP
ijtc-456	113	8	incentives	incentive	NOUN
ijtc-456	113	9	for	for	ADP
ijtc-456	113	10	pph	pph	PROPN
ijtc-456	113	11	21	21	NUM
ijtc-456	113	12	dtp	dtp	PROPN
ijtc-456	113	13	and	and	CCONJ
ijtc-456	113	14	reporting	report	VERB
ijtc-456	113	15	on	on	ADP
ijtc-456	113	16	the	the	DET
ijtc-456	113	17	implementation	implementation	NOUN
ijtc-456	113	18	of	of	ADP
ijtc-456	113	19	pph	pph	PROPN
ijtc-456	113	20	21	21	NUM
ijtc-456	113	21	dtp	dtp	PROPN
ijtc-456	113	22	incentives	incentive	NOUN
ijtc-456	113	23	.	.	PUNCT
ijtc-456	114	1	thus	thus	ADV
ijtc-456	114	2	,	,	PUNCT
ijtc-456	114	3	the	the	DET
ijtc-456	114	4	taxpayers	taxpayer	NOUN
ijtc-456	114	5	can	can	AUX
ijtc-456	114	6	understand	understand	VERB
ijtc-456	114	7	the	the	DET
ijtc-456	114	8	information	information	NOUN
ijtc-456	114	9	and	and	CCONJ
ijtc-456	114	10	did	do	AUX
ijtc-456	114	11	not	not	PART
ijtc-456	114	12	forget	forget	VERB
ijtc-456	114	13	to	to	PART
ijtc-456	114	14	report	report	VERB
ijtc-456	114	15	the	the	DET
ijtc-456	114	16	realization	realization	NOUN
ijtc-456	114	17	of	of	ADP
ijtc-456	114	18	the	the	DET
ijtc-456	114	19	incentive	incentive	NOUN
ijtc-456	114	20	policy	policy	NOUN
ijtc-456	114	21	.	.	PUNCT
ijtc-456	115	1	in	in	ADP
ijtc-456	115	2	addition	addition	NOUN
ijtc-456	115	3	,	,	PUNCT
ijtc-456	115	4	the	the	DET
ijtc-456	115	5	efforts	effort	NOUN
ijtc-456	115	6	were	be	AUX
ijtc-456	115	7	made	make	VERB
ijtc-456	115	8	by	by	ADP
ijtc-456	115	9	maintaining	maintain	VERB
ijtc-456	115	10	the	the	DET
ijtc-456	115	11	synergy	synergy	NOUN
ijtc-456	115	12	between	between	ADP
ijtc-456	115	13	the	the	DET
ijtc-456	115	14	kpp	kpp	PROPN
ijtc-456	115	15	with	with	ADP
ijtc-456	115	16	the	the	DET
ijtc-456	115	17	taxpayers	taxpayer	NOUN
ijtc-456	115	18	and	and	CCONJ
ijtc-456	115	19	also	also	ADV
ijtc-456	115	20	by	by	ADP
ijtc-456	115	21	having	have	VERB
ijtc-456	115	22	cooperation	cooperation	NOUN
ijtc-456	115	23	with	with	ADP
ijtc-456	115	24	various	various	ADJ
ijtc-456	115	25	companies	company	NOUN
ijtc-456	115	26	to	to	PART
ijtc-456	115	27	conduct	conduct	VERB
ijtc-456	115	28	seminars	seminar	NOUN
ijtc-456	115	29	or	or	CCONJ
ijtc-456	115	30	webinars	webinar	NOUN
ijtc-456	115	31	as	as	ADV
ijtc-456	115	32	well	well	ADV
ijtc-456	115	33	as	as	ADP
ijtc-456	115	34	dissemination	dissemination	NOUN
ijtc-456	115	35	through	through	ADP
ijtc-456	115	36	electronic	electronic	ADJ
ijtc-456	115	37	media	medium	NOUN
ijtc-456	115	38	,	,	PUNCT
ijtc-456	115	39	radio	radio	NOUN
ijtc-456	115	40	,	,	PUNCT
ijtc-456	115	41	social	social	ADJ
ijtc-456	115	42	media	medium	NOUN
ijtc-456	115	43	,	,	PUNCT
ijtc-456	115	44	and	and	CCONJ
ijtc-456	115	45	television	television	NOUN
ijtc-456	115	46	in	in	ADP
ijtc-456	115	47	the	the	DET
ijtc-456	115	48	form	form	NOUN
ijtc-456	115	49	of	of	ADP
ijtc-456	115	50	information	information	NOUN
ijtc-456	115	51	through	through	ADP
ijtc-456	115	52	advertising	advertising	NOUN
ijtc-456	115	53	and	and	CCONJ
ijtc-456	115	54	broadcast	broadcast	NOUN
ijtc-456	115	55	news	news	NOUN
ijtc-456	115	56	about	about	ADP
ijtc-456	115	57	information	information	NOUN
ijtc-456	115	58	taxation	taxation	NOUN
ijtc-456	115	59	and	and	CCONJ
ijtc-456	115	60	new	new	ADJ
ijtc-456	115	61	taxation	taxation	NOUN
ijtc-456	115	62	policies	policy	NOUN
ijtc-456	115	63	.	.	PUNCT
ijtc-456	116	1	next	next	ADV
ijtc-456	116	2	,	,	PUNCT
ijtc-456	116	3	another	another	DET
ijtc-456	116	4	effort	effort	NOUN
ijtc-456	116	5	was	be	AUX
ijtc-456	116	6	by	by	ADP
ijtc-456	116	7	simplifying	simplify	VERB
ijtc-456	116	8	the	the	DET
ijtc-456	116	9	scheme	scheme	NOUN
ijtc-456	116	10	/	/	SYM
ijtc-456	116	11	procedure	procedure	NOUN
ijtc-456	116	12	in	in	ADP
ijtc-456	116	13	terms	term	NOUN
ijtc-456	116	14	of	of	ADP
ijtc-456	116	15	submitting	submit	VERB
ijtc-456	116	16	applications	application	NOUN
ijtc-456	116	17	for	for	ADP
ijtc-456	116	18	pph	pph	PROPN
ijtc-456	116	19	21	21	NUM
ijtc-456	116	20	dtp	dtp	PROPN
ijtc-456	116	21	incentives	incentive	NOUN
ijtc-456	116	22	to	to	PART
ijtc-456	116	23	make	make	VERB
ijtc-456	116	24	it	it	PRON
ijtc-456	116	25	easier	easy	ADJ
ijtc-456	116	26	for	for	SCONJ
ijtc-456	116	27	companies	company	NOUN
ijtc-456	116	28	to	to	PART
ijtc-456	116	29	apply	apply	VERB
ijtc-456	116	30	for	for	ADP
ijtc-456	116	31	incentives	incentive	NOUN
ijtc-456	116	32	for	for	ADP
ijtc-456	116	33	their	their	PRON
ijtc-456	116	34	employees	employee	NOUN
ijtc-456	116	35	,	,	PUNCT
ijtc-456	116	36	so	so	SCONJ
ijtc-456	116	37	these	these	DET
ijtc-456	116	38	incentives	incentive	NOUN
ijtc-456	116	39	would	would	AUX
ijtc-456	116	40	be	be	AUX
ijtc-456	116	41	maximally	maximally	ADV
ijtc-456	116	42	absorbed	absorb	VERB
ijtc-456	116	43	.	.	PUNCT
ijtc-456	117	1	moreover	moreover	ADV
ijtc-456	117	2	,	,	PUNCT
ijtc-456	117	3	the	the	DET
ijtc-456	117	4	kpp	kpp	PROPN
ijtc-456	117	5	should	should	AUX
ijtc-456	117	6	continue	continue	VERB
ijtc-456	117	7	to	to	PART
ijtc-456	117	8	check	check	VERB
ijtc-456	117	9	related	relate	VERB
ijtc-456	117	10	to	to	ADP
ijtc-456	117	11	the	the	DET
ijtc-456	117	12	reporting	reporting	NOUN
ijtc-456	117	13	of	of	ADP
ijtc-456	117	14	the	the	DET
ijtc-456	117	15	incentive	incentive	NOUN
ijtc-456	117	16	of	of	ADP
ijtc-456	117	17	income	income	NOUN
ijtc-456	117	18	tax	tax	NOUN
ijtc-456	117	19	21	21	NUM
ijtc-456	117	20	dtp	dtp	NOUN
ijtc-456	117	21	,	,	PUNCT
ijtc-456	117	22	so	so	SCONJ
ijtc-456	117	23	the	the	DET
ijtc-456	117	24	incentives	incentive	NOUN
ijtc-456	117	25	given	give	VERB
ijtc-456	117	26	by	by	ADP
ijtc-456	117	27	the	the	DET
ijtc-456	117	28	government	government	NOUN
ijtc-456	117	29	can	can	AUX
ijtc-456	117	30	be	be	AUX
ijtc-456	117	31	measured	measure	VERB
ijtc-456	117	32	and	and	CCONJ
ijtc-456	117	33	targeted	target	VERB
ijtc-456	117	34	.	.	PUNCT
ijtc-456	118	1	based	base	VERB
ijtc-456	118	2	on	on	ADP
ijtc-456	118	3	the	the	DET
ijtc-456	118	4	result	result	NOUN
ijtc-456	118	5	and	and	CCONJ
ijtc-456	118	6	discussion	discussion	NOUN
ijtc-456	118	7	,	,	PUNCT
ijtc-456	118	8	there	there	PRON
ijtc-456	118	9	were	be	VERB
ijtc-456	118	10	several	several	ADJ
ijtc-456	118	11	researches	research	NOUN
ijtc-456	118	12	which	which	PRON
ijtc-456	118	13	examines	examine	VERB
ijtc-456	118	14	to	to	ADP
ijtc-456	118	15	the	the	DET
ijtc-456	118	16	role	role	NOUN
ijtc-456	118	17	of	of	ADP
ijtc-456	118	18	government	government	NOUN
ijtc-456	118	19	-	-	PUNCT
ijtc-456	118	20	borne	bear	VERB
ijtc-456	118	21	tax	tax	NOUN
ijtc-456	118	22	incentives	incentive	NOUN
ijtc-456	118	23	(	(	PUNCT
ijtc-456	118	24	dtp	dtp	NOUN
ijtc-456	118	25	)	)	PUNCT
ijtc-456	118	26	in	in	ADP
ijtc-456	118	27	the	the	DET
ijtc-456	118	28	era	era	NOUN
ijtc-456	118	29	of	of	ADP
ijtc-456	118	30	the	the	DET
ijtc-456	118	31	covid-19	covid-19	PROPN
ijtc-456	118	32	pandemic	pandemic	ADJ
ijtc-456	118	33	(	(	PUNCT
ijtc-456	118	34	marlina	marlina	PROPN
ijtc-456	118	35	&	&	CCONJ
ijtc-456	118	36	syahribulan	syahribulan	PROPN
ijtc-456	118	37	,	,	PUNCT
ijtc-456	118	38	2021	2021	NUM
ijtc-456	118	39	)	)	PUNCT
ijtc-456	118	40	,	,	PUNCT
ijtc-456	118	41	and	and	CCONJ
ijtc-456	118	42	regarding	regard	VERB
ijtc-456	118	43	policy	policy	NOUN
ijtc-456	118	44	studies	study	NOUN
ijtc-456	118	45	on	on	ADP
ijtc-456	118	46	tax	tax	NOUN
ijtc-456	118	47	incentives	incentive	NOUN
ijtc-456	118	48	in	in	ADP
ijtc-456	118	49	overcoming	overcome	VERB
ijtc-456	118	50	the	the	DET
ijtc-456	118	51	impact	impact	NOUN
ijtc-456	118	52	of	of	ADP
ijtc-456	118	53	the	the	DET
ijtc-456	118	54	virus	virus	NOUN
ijtc-456	118	55	(	(	PUNCT
ijtc-456	118	56	selvi	selvi	PROPN
ijtc-456	118	57	&	&	CCONJ
ijtc-456	118	58	ramdhan	ramdhan	PROPN
ijtc-456	118	59	,	,	PUNCT
ijtc-456	118	60	2020	2020	NUM
ijtc-456	118	61	)	)	PUNCT
ijtc-456	118	62	.	.	PUNCT
ijtc-456	119	1	there	there	PRON
ijtc-456	119	2	are	be	VERB
ijtc-456	119	3	studies	study	NOUN
ijtc-456	119	4	regarding	regard	VERB
ijtc-456	119	5	the	the	DET
ijtc-456	119	6	analysis	analysis	NOUN
ijtc-456	119	7	of	of	ADP
ijtc-456	119	8	tax	tax	NOUN
ijtc-456	119	9	incentive	incentive	NOUN
ijtc-456	119	10	policies	policy	NOUN
ijtc-456	119	11	in	in	ADP
ijtc-456	119	12	the	the	DET
ijtc-456	119	13	midst	midst	NOUN
ijtc-456	119	14	of	of	ADP
ijtc-456	119	15	the	the	DET
ijtc-456	119	16	covid-19	covid-19	PROPN
ijtc-456	119	17	outbreak	outbreak	NOUN
ijtc-456	119	18	in	in	ADP
ijtc-456	119	19	indonesia	indonesia	PROPN
ijtc-456	119	20	and	and	CCONJ
ijtc-456	119	21	indonesia	indonesia	PROPN
ijtc-456	119	22	's	's	PART
ijtc-456	119	23	tax	tax	NOUN
ijtc-456	119	24	policy	policy	NOUN
ijtc-456	119	25	in	in	ADP
ijtc-456	119	26	response	response	NOUN
ijtc-456	119	27	to	to	ADP
ijtc-456	119	28	the	the	DET
ijtc-456	119	29	covid-19	covid-19	PROPN
ijtc-456	119	30	crisis	crisis	NOUN
ijtc-456	119	31	(	(	PUNCT
ijtc-456	119	32	kumala	kumala	PROPN
ijtc-456	119	33	&	&	CCONJ
ijtc-456	119	34	junaidi	junaidi	PROPN
ijtc-456	119	35	,	,	PUNCT
ijtc-456	119	36	2020	2020	NUM
ijtc-456	119	37	;	;	PUNCT
ijtc-456	119	38	kumar	kumar	PROPN
ijtc-456	119	39	&	&	CCONJ
ijtc-456	119	40	aribowo	aribowo	PROPN
ijtc-456	119	41	,	,	PUNCT
ijtc-456	119	42	2021	2021	NUM
ijtc-456	119	43	;	;	PUNCT
ijtc-456	119	44	padyanoor	padyanoor	NOUN
ijtc-456	119	45	,	,	PUNCT
ijtc-456	119	46	2020	2020	NUM
ijtc-456	119	47	;	;	PUNCT
ijtc-456	119	48	sarjono	sarjono	ADJ
ijtc-456	119	49	,	,	PUNCT
ijtc-456	119	50	2021	2021	NUM
ijtc-456	119	51	;	;	PUNCT
ijtc-456	119	52	song	song	NOUN
ijtc-456	119	53	et	et	PROPN
ijtc-456	119	54	al	al	PROPN
ijtc-456	119	55	.	.	PROPN
ijtc-456	119	56	,	,	PUNCT
ijtc-456	119	57	2020	2020	NUM
ijtc-456	119	58	)	)	PUNCT
ijtc-456	119	59	.	.	PUNCT
ijtc-456	120	1	there	there	PRON
ijtc-456	120	2	are	be	VERB
ijtc-456	120	3	some	some	DET
ijtc-456	120	4	international	international	ADJ
ijtc-456	120	5	journal	journal	NOUN
ijtc-456	120	6	about	about	ADP
ijtc-456	120	7	efficiency	efficiency	NOUN
ijtc-456	120	8	of	of	ADP
ijtc-456	120	9	tax	tax	NOUN
ijtc-456	120	10	incentives	incentive	NOUN
ijtc-456	120	11	during	during	ADP
ijtc-456	120	12	covid-19	covid-19	PROPN
ijtc-456	120	13	pandemic	pandemic	ADJ
ijtc-456	120	14	(	(	PUNCT
ijtc-456	120	15	andrew	andrew	PROPN
ijtc-456	120	16	et	et	PROPN
ijtc-456	120	17	al	al	PROPN
ijtc-456	120	18	.	.	PROPN
ijtc-456	120	19	,	,	PUNCT
ijtc-456	120	20	2022	2022	NUM
ijtc-456	120	21	;	;	PUNCT
ijtc-456	120	22	cui	cui	NOUN
ijtc-456	120	23	et	et	PROPN
ijtc-456	120	24	al	al	PROPN
ijtc-456	120	25	.	.	PROPN
ijtc-456	120	26	,	,	PUNCT
ijtc-456	120	27	2022	2022	NUM
ijtc-456	120	28	;	;	PUNCT
ijtc-456	120	29	dai	dai	PROPN
ijtc-456	120	30	&	&	CCONJ
ijtc-456	120	31	chapman	chapman	PROPN
ijtc-456	120	32	,	,	PUNCT
ijtc-456	120	33	2021	2021	NUM
ijtc-456	120	34	;	;	PUNCT
ijtc-456	120	35	garnov	garnov	NOUN
ijtc-456	120	36	et	et	PROPN
ijtc-456	120	37	al	al	PROPN
ijtc-456	120	38	.	.	PROPN
ijtc-456	120	39	,	,	PUNCT
ijtc-456	120	40	2020	2020	NUM
ijtc-456	120	41	;	;	PUNCT
ijtc-456	120	42	tarkom	tarkom	NOUN
ijtc-456	120	43	,	,	PUNCT
ijtc-456	120	44	2021	2021	NUM
ijtc-456	120	45	)	)	PUNCT
ijtc-456	120	46	the	the	DET
ijtc-456	120	47	similarity	similarity	NOUN
ijtc-456	120	48	was	be	AUX
ijtc-456	120	49	all	all	PRON
ijtc-456	120	50	of	of	ADP
ijtc-456	120	51	them	they	PRON
ijtc-456	120	52	discussed	discuss	VERB
ijtc-456	120	53	the	the	DET
ijtc-456	120	54	policy	policy	NOUN
ijtc-456	120	55	of	of	ADP
ijtc-456	120	56	incentives	incentive	NOUN
ijtc-456	120	57	covered	cover	VERB
ijtc-456	120	58	by	by	ADP
ijtc-456	120	59	the	the	DET
ijtc-456	120	60	government	government	NOUN
ijtc-456	120	61	in	in	ADP
ijtc-456	120	62	the	the	DET
ijtc-456	120	63	covid-19	covid-19	PROPN
ijtc-456	120	64	pandemic	pandemic	NOUN
ijtc-456	120	65	and	and	CCONJ
ijtc-456	120	66	the	the	DET
ijtc-456	120	67	tax	tax	NOUN
ijtc-456	120	68	revenue	revenue	NOUN
ijtc-456	120	69	.	.	PUNCT
ijtc-456	121	1	however	however	ADV
ijtc-456	121	2	,	,	PUNCT
ijtc-456	121	3	there	there	PRON
ijtc-456	121	4	was	be	VERB
ijtc-456	121	5	also	also	ADV
ijtc-456	121	6	the	the	DET
ijtc-456	121	7	difference	difference	NOUN
ijtc-456	121	8	between	between	ADP
ijtc-456	121	9	this	this	DET
ijtc-456	121	10	research	research	NOUN
ijtc-456	121	11	towards	towards	ADP
ijtc-456	121	12	the	the	DET
ijtc-456	121	13	others	other	NOUN
ijtc-456	121	14	which	which	PRON
ijtc-456	121	15	was	be	AUX
ijtc-456	121	16	the	the	DET
ijtc-456	121	17	research	research	NOUN
ijtc-456	121	18	object	object	NOUN
ijtc-456	121	19	,	,	PUNCT
ijtc-456	121	20	research	research	NOUN
ijtc-456	121	21	sector	sector	NOUN
ijtc-456	121	22	,	,	PUNCT
ijtc-456	121	23	and	and	CCONJ
ijtc-456	121	24	the	the	DET
ijtc-456	121	25	different	different	ADJ
ijtc-456	121	26	regulation	regulation	NOUN
ijtc-456	121	27	involved	involve	VERB
ijtc-456	121	28	.	.	PUNCT
ijtc-456	122	1	conclusion	conclusion	NOUN
ijtc-456	122	2	based	base	VERB
ijtc-456	122	3	on	on	ADP
ijtc-456	122	4	the	the	DET
ijtc-456	122	5	results	result	NOUN
ijtc-456	122	6	of	of	ADP
ijtc-456	122	7	research	research	NOUN
ijtc-456	122	8	,	,	PUNCT
ijtc-456	122	9	discussion	discussion	NOUN
ijtc-456	122	10	,	,	PUNCT
ijtc-456	122	11	and	and	CCONJ
ijtc-456	122	12	interpretation	interpretation	NOUN
ijtc-456	122	13	that	that	PRON
ijtc-456	122	14	have	have	AUX
ijtc-456	122	15	been	be	AUX
ijtc-456	122	16	carried	carry	VERB
ijtc-456	122	17	out	out	ADP
ijtc-456	122	18	in	in	ADP
ijtc-456	122	19	previous	previous	ADJ
ijtc-456	122	20	chapters	chapter	NOUN
ijtc-456	122	21	,	,	PUNCT
ijtc-456	122	22	as	as	ADV
ijtc-456	122	23	well	well	ADV
ijtc-456	122	24	as	as	ADP
ijtc-456	122	25	by	by	ADP
ijtc-456	122	26	referring	refer	VERB
ijtc-456	122	27	to	to	ADP
ijtc-456	122	28	the	the	DET
ijtc-456	122	29	theory	theory	NOUN
ijtc-456	122	30	and	and	CCONJ
ijtc-456	122	31	results	result	NOUN
ijtc-456	122	32	of	of	ADP
ijtc-456	122	33	previous	previous	ADJ
ijtc-456	122	34	research	research	NOUN
ijtc-456	122	35	,	,	PUNCT
ijtc-456	122	36	the	the	DET
ijtc-456	122	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-456	122	38	an	an	DET
ijtc-456	122	39	analysis	analysis	NOUN
ijtc-456	122	40	of	of	ADP
ijtc-456	122	41	the	the	DET
ijtc-456	122	42	effectiveness	effectiveness	NOUN
ijtc-456	122	43	of	of	ADP
ijtc-456	122	44	the	the	DET
ijtc-456	122	45	policy	policy	NOUN
ijtc-456	122	46	of	of	ADP
ijtc-456	122	47	allocation	allocation	NOUN
ijtc-456	122	48	on	on	ADP
ijtc-456	122	49	income	income	NOUN
ijtc-456	122	50	tax	tax	NOUN
ijtc-456	122	51	incentive	incentive	NOUN
ijtc-456	122	52	covered	cover	VERB
ijtc-456	122	53	by	by	ADP
ijtc-456	122	54	the	the	DET
ijtc-456	122	55	government	government	NOUN
ijtc-456	122	56	in	in	ADP
ijtc-456	122	57	the	the	DET
ijtc-456	122	58	context	context	NOUN
ijtc-456	122	59	of	of	ADP
ijtc-456	122	60	handling	handle	VERB
ijtc-456	122	61	corona	corona	NOUN
ijtc-456	122	62	virus	virus	NOUN
ijtc-456	122	63	disease	disease	NOUN
ijtc-456	122	64	2019	2019	NUM
ijtc-456	122	65	(	(	PUNCT
ijtc-456	122	66	a	a	DET
ijtc-456	122	67	case	case	NOUN
ijtc-456	122	68	study	study	NOUN
ijtc-456	122	69	of	of	ADP
ijtc-456	122	70	west	west	PROPN
ijtc-456	122	71	bekasi	bekasi	PROPN
ijtc-456	122	72	kpp	kpp	PROPN
ijtc-456	122	73	pratama	pratama	NOUN
ijtc-456	122	74	in	in	ADP
ijtc-456	122	75	2020	2020	NUM
ijtc-456	122	76	)	)	PUNCT
ijtc-456	122	77	hidayati	hidayati	PROPN
ijtc-456	122	78	,	,	PUNCT
ijtc-456	122	79	putri	putri	ADJ
ijtc-456	122	80	,	,	PUNCT
ijtc-456	122	81	andayani	andayani	ADJ
ijtc-456	122	82	,	,	PUNCT
ijtc-456	122	83	and	and	CCONJ
ijtc-456	122	84	priyanda	priyanda	PROPN
ijtc-456	122	85	178	178	NUM
ijtc-456	122	86	|	|	ADV
ijtc-456	122	87	ilomata	ilomata	PROPN
ijtc-456	122	88	international	international	ADJ
ijtc-456	122	89	journal	journal	NOUN
ijtc-456	122	90	of	of	ADP
ijtc-456	122	91	tax	tax	PROPN
ijtc-456	122	92	&	&	CCONJ
ijtc-456	122	93	accounting	accounting	PROPN
ijtc-456	122	94	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	122	95	researcher	researcher	NOUN
ijtc-456	122	96	can	can	AUX
ijtc-456	122	97	conclude	conclude	VERB
ijtc-456	122	98	that	that	SCONJ
ijtc-456	122	99	the	the	DET
ijtc-456	122	100	effectiveness	effectiveness	NOUN
ijtc-456	122	101	of	of	ADP
ijtc-456	122	102	the	the	DET
ijtc-456	122	103	allocation	allocation	NOUN
ijtc-456	122	104	of	of	ADP
ijtc-456	122	105	article	article	NOUN
ijtc-456	122	106	21	21	NUM
ijtc-456	122	107	income	income	NOUN
ijtc-456	122	108	tax	tax	NOUN
ijtc-456	122	109	incentives	incentive	NOUN
ijtc-456	122	110	covered	cover	VERB
ijtc-456	122	111	by	by	ADP
ijtc-456	122	112	the	the	DET
ijtc-456	122	113	government	government	NOUN
ijtc-456	122	114	(	(	PUNCT
ijtc-456	122	115	dtp	dtp	PROPN
ijtc-456	122	116	)	)	PUNCT
ijtc-456	122	117	in	in	ADP
ijtc-456	122	118	the	the	DET
ijtc-456	122	119	context	context	NOUN
ijtc-456	122	120	of	of	ADP
ijtc-456	122	121	handling	handle	VERB
ijtc-456	122	122	corona	corona	NOUN
ijtc-456	122	123	virus	virus	NOUN
ijtc-456	122	124	disease	disease	NOUN
ijtc-456	122	125	2019	2019	NUM
ijtc-456	122	126	at	at	ADP
ijtc-456	122	127	west	west	PROPN
ijtc-456	122	128	bekasi	bekasi	PROPN
ijtc-456	122	129	kpp	kpp	PROPN
ijtc-456	122	130	pratama	pratama	NOUN
ijtc-456	122	131	can	can	AUX
ijtc-456	122	132	be	be	AUX
ijtc-456	122	133	said	say	VERB
ijtc-456	122	134	to	to	PART
ijtc-456	122	135	be	be	AUX
ijtc-456	122	136	ineffective	ineffective	ADJ
ijtc-456	122	137	because	because	SCONJ
ijtc-456	122	138	the	the	DET
ijtc-456	122	139	number	number	NOUN
ijtc-456	122	140	of	of	ADP
ijtc-456	122	141	applicants	applicant	NOUN
ijtc-456	122	142	who	who	PRON
ijtc-456	122	143	take	take	VERB
ijtc-456	122	144	advantage	advantage	NOUN
ijtc-456	122	145	of	of	ADP
ijtc-456	122	146	the	the	DET
ijtc-456	122	147	income	income	NOUN
ijtc-456	122	148	tax	tax	NOUN
ijtc-456	122	149	incentive	incentive	NOUN
ijtc-456	122	150	article	article	NOUN
ijtc-456	122	151	21	21	NUM
ijtc-456	122	152	dtp	dtp	PROPN
ijtc-456	122	153	was	be	AUX
ijtc-456	122	154	lower	low	ADJ
ijtc-456	122	155	compared	compare	VERB
ijtc-456	122	156	to	to	ADP
ijtc-456	122	157	the	the	DET
ijtc-456	122	158	registered	register	VERB
ijtc-456	122	159	klu	klu	PROPN
ijtc-456	122	160	,	,	PUNCT
ijtc-456	122	161	which	which	PRON
ijtc-456	122	162	is	be	AUX
ijtc-456	122	163	only	only	ADV
ijtc-456	122	164	40	40	NUM
ijtc-456	122	165	%	%	NOUN
ijtc-456	122	166	.	.	PUNCT
ijtc-456	123	1	this	this	PRON
ijtc-456	123	2	was	be	AUX
ijtc-456	123	3	because	because	SCONJ
ijtc-456	123	4	the	the	DET
ijtc-456	123	5	socialization	socialization	NOUN
ijtc-456	123	6	and	and	CCONJ
ijtc-456	123	7	strategy	strategy	NOUN
ijtc-456	123	8	in	in	ADP
ijtc-456	123	9	implementing	implement	VERB
ijtc-456	123	10	the	the	DET
ijtc-456	123	11	pph	pph	PROPN
ijtc-456	123	12	21	21	NUM
ijtc-456	123	13	dtp	dtp	PROPN
ijtc-456	123	14	incentive	incentive	NOUN
ijtc-456	123	15	have	have	AUX
ijtc-456	123	16	not	not	PART
ijtc-456	123	17	been	be	AUX
ijtc-456	123	18	comprehensive	comprehensive	ADJ
ijtc-456	123	19	and	and	CCONJ
ijtc-456	123	20	not	not	PART
ijtc-456	123	21	optimal	optimal	ADJ
ijtc-456	123	22	.	.	PUNCT
ijtc-456	124	1	thus	thus	ADV
ijtc-456	124	2	,	,	PUNCT
ijtc-456	124	3	there	there	PRON
ijtc-456	124	4	were	be	VERB
ijtc-456	124	5	still	still	ADV
ijtc-456	124	6	many	many	ADJ
ijtc-456	124	7	taxpayers	taxpayer	NOUN
ijtc-456	124	8	who	who	PRON
ijtc-456	124	9	did	do	AUX
ijtc-456	124	10	not	not	PART
ijtc-456	124	11	know	know	VERB
ijtc-456	124	12	about	about	ADP
ijtc-456	124	13	this	this	DET
ijtc-456	124	14	policy	policy	NOUN
ijtc-456	124	15	.	.	PUNCT
ijtc-456	125	1	however	however	ADV
ijtc-456	125	2	,	,	PUNCT
ijtc-456	125	3	based	base	VERB
ijtc-456	125	4	on	on	ADP
ijtc-456	125	5	the	the	DET
ijtc-456	125	6	side	side	NOUN
ijtc-456	125	7	of	of	ADP
ijtc-456	125	8	taxpayers	taxpayer	NOUN
ijtc-456	125	9	who	who	PRON
ijtc-456	125	10	took	take	VERB
ijtc-456	125	11	advantage	advantage	NOUN
ijtc-456	125	12	of	of	ADP
ijtc-456	125	13	the	the	DET
ijtc-456	125	14	income	income	NOUN
ijtc-456	125	15	tax	tax	NOUN
ijtc-456	125	16	incentives	incentive	NOUN
ijtc-456	125	17	article	article	NOUN
ijtc-456	125	18	21	21	NUM
ijtc-456	125	19	dtp	dtp	PROPN
ijtc-456	125	20	,	,	PUNCT
ijtc-456	125	21	it	it	PRON
ijtc-456	125	22	is	be	AUX
ijtc-456	125	23	stated	state	VERB
ijtc-456	125	24	that	that	SCONJ
ijtc-456	125	25	this	this	DET
ijtc-456	125	26	policy	policy	NOUN
ijtc-456	125	27	has	have	AUX
ijtc-456	125	28	been	be	AUX
ijtc-456	125	29	said	say	VERB
ijtc-456	125	30	to	to	PART
ijtc-456	125	31	be	be	AUX
ijtc-456	125	32	effective	effective	ADJ
ijtc-456	125	33	because	because	SCONJ
ijtc-456	125	34	it	it	PRON
ijtc-456	125	35	has	have	AUX
ijtc-456	125	36	greatly	greatly	ADV
ijtc-456	125	37	helped	help	VERB
ijtc-456	125	38	and	and	CCONJ
ijtc-456	125	39	eased	ease	VERB
ijtc-456	125	40	the	the	DET
ijtc-456	125	41	tax	tax	NOUN
ijtc-456	125	42	burden	burden	NOUN
ijtc-456	125	43	and	and	CCONJ
ijtc-456	125	44	the	the	DET
ijtc-456	125	45	economy	economy	NOUN
ijtc-456	125	46	during	during	ADP
ijtc-456	125	47	the	the	DET
ijtc-456	125	48	covid-19	covid-19	PROPN
ijtc-456	125	49	pandemic	pandemic	NOUN
ijtc-456	125	50	.	.	PUNCT
ijtc-456	126	1	the	the	DET
ijtc-456	126	2	obstacles	obstacle	NOUN
ijtc-456	126	3	that	that	PRON
ijtc-456	126	4	occur	occur	VERB
ijtc-456	126	5	in	in	ADP
ijtc-456	126	6	implementing	implement	VERB
ijtc-456	126	7	the	the	DET
ijtc-456	126	8	provision	provision	NOUN
ijtc-456	126	9	of	of	ADP
ijtc-456	126	10	income	income	NOUN
ijtc-456	126	11	tax	tax	NOUN
ijtc-456	126	12	incentives	incentive	NOUN
ijtc-456	126	13	article	article	NOUN
ijtc-456	126	14	21	21	NUM
ijtc-456	126	15	covered	cover	VERB
ijtc-456	126	16	by	by	ADP
ijtc-456	126	17	the	the	DET
ijtc-456	126	18	government	government	NOUN
ijtc-456	126	19	(	(	PUNCT
ijtc-456	126	20	dtp	dtp	PROPN
ijtc-456	126	21	)	)	PUNCT
ijtc-456	126	22	,	,	PUNCT
ijtc-456	126	23	namely	namely	ADV
ijtc-456	126	24	from	from	ADP
ijtc-456	126	25	education	education	NOUN
ijtc-456	126	26	and	and	CCONJ
ijtc-456	126	27	socialization	socialization	NOUN
ijtc-456	126	28	that	that	PRON
ijtc-456	126	29	were	be	AUX
ijtc-456	126	30	not	not	PART
ijtc-456	126	31	comprehensive	comprehensive	ADJ
ijtc-456	126	32	due	due	ADP
ijtc-456	126	33	to	to	ADP
ijtc-456	126	34	the	the	DET
ijtc-456	126	35	limited	limited	ADJ
ijtc-456	126	36	direct	direct	ADJ
ijtc-456	126	37	face	face	NOUN
ijtc-456	126	38	-	-	PUNCT
ijtc-456	126	39	to	to	ADP
ijtc-456	126	40	-	-	PUNCT
ijtc-456	126	41	face	face	NOUN
ijtc-456	126	42	access	access	NOUN
ijtc-456	126	43	due	due	ADP
ijtc-456	126	44	to	to	ADP
ijtc-456	126	45	the	the	DET
ijtc-456	126	46	covid-19	covid-19	PROPN
ijtc-456	126	47	pandemic	pandemic	NOUN
ijtc-456	126	48	.	.	PUNCT
ijtc-456	127	1	thus	thus	ADV
ijtc-456	127	2	,	,	PUNCT
ijtc-456	127	3	socialization	socialization	NOUN
ijtc-456	127	4	was	be	AUX
ijtc-456	127	5	completely	completely	ADV
ijtc-456	127	6	diverted	divert	VERB
ijtc-456	127	7	through	through	ADP
ijtc-456	127	8	online	online	ADJ
ijtc-456	127	9	media	medium	NOUN
ijtc-456	127	10	.	.	PUNCT
ijtc-456	128	1	this	this	PRON
ijtc-456	128	2	made	make	VERB
ijtc-456	128	3	many	many	ADJ
ijtc-456	128	4	taxpayers	taxpayer	NOUN
ijtc-456	128	5	did	do	AUX
ijtc-456	128	6	not	not	PART
ijtc-456	128	7	know	know	VERB
ijtc-456	128	8	information	information	NOUN
ijtc-456	128	9	about	about	ADP
ijtc-456	128	10	the	the	DET
ijtc-456	128	11	existence	existence	NOUN
ijtc-456	128	12	of	of	ADP
ijtc-456	128	13	pph	pph	PROPN
ijtc-456	128	14	21	21	NUM
ijtc-456	128	15	dtp	dtp	PROPN
ijtc-456	128	16	incentive	incentive	NOUN
ijtc-456	128	17	policies	policy	NOUN
ijtc-456	128	18	and	and	CCONJ
ijtc-456	128	19	the	the	DET
ijtc-456	128	20	latest	late	ADJ
ijtc-456	128	21	tax	tax	NOUN
ijtc-456	128	22	information	information	NOUN
ijtc-456	128	23	.	.	PUNCT
ijtc-456	129	1	in	in	ADP
ijtc-456	129	2	addition	addition	NOUN
ijtc-456	129	3	to	to	ADP
ijtc-456	129	4	the	the	DET
ijtc-456	129	5	obstacles	obstacle	NOUN
ijtc-456	129	6	,	,	PUNCT
ijtc-456	129	7	the	the	DET
ijtc-456	129	8	procedures	procedure	NOUN
ijtc-456	129	9	and	and	CCONJ
ijtc-456	129	10	requirements	requirement	NOUN
ijtc-456	129	11	were	be	AUX
ijtc-456	129	12	quite	quite	ADV
ijtc-456	129	13	complex	complex	ADJ
ijtc-456	129	14	,	,	PUNCT
ijtc-456	129	15	and	and	CCONJ
ijtc-456	129	16	still	still	ADV
ijtc-456	129	17	,	,	PUNCT
ijtc-456	129	18	the	the	DET
ijtc-456	129	19	taxpayers	taxpayer	NOUN
ijtc-456	129	20	who	who	PRON
ijtc-456	129	21	did	do	AUX
ijtc-456	129	22	not	not	PART
ijtc-456	129	23	do	do	VERB
ijtc-456	129	24	reporting	report	VERB
ijtc-456	129	25	the	the	DET
ijtc-456	129	26	implementation	implementation	NOUN
ijtc-456	129	27	of	of	ADP
ijtc-456	129	28	the	the	DET
ijtc-456	129	29	utilization	utilization	NOUN
ijtc-456	129	30	of	of	ADP
ijtc-456	129	31	pph	pph	PROPN
ijtc-456	129	32	21	21	NUM
ijtc-456	129	33	dtp	dtp	PROPN
ijtc-456	129	34	incentive	incentive	PROPN
ijtc-456	129	35	dtp	dtp	PROPN
ijtc-456	129	36	may	may	AUX
ijtc-456	129	37	result	result	VERB
ijtc-456	129	38	in	in	ADP
ijtc-456	129	39	the	the	DET
ijtc-456	129	40	kpp	kpp	PROPN
ijtc-456	129	41	that	that	PRON
ijtc-456	129	42	will	will	AUX
ijtc-456	129	43	have	have	VERB
ijtc-456	129	44	problems	problem	NOUN
ijtc-456	129	45	in	in	ADP
ijtc-456	129	46	processing	process	VERB
ijtc-456	129	47	the	the	DET
ijtc-456	129	48	data	datum	NOUN
ijtc-456	129	49	regarding	regard	VERB
ijtc-456	129	50	the	the	DET
ijtc-456	129	51	use	use	NOUN
ijtc-456	129	52	of	of	ADP
ijtc-456	129	53	incentives	incentive	NOUN
ijtc-456	129	54	.	.	PUNCT
ijtc-456	130	1	the	the	DET
ijtc-456	130	2	efforts	effort	NOUN
ijtc-456	130	3	made	make	VERB
ijtc-456	130	4	by	by	ADP
ijtc-456	130	5	the	the	DET
ijtc-456	130	6	west	west	PROPN
ijtc-456	130	7	bekasi	bekasi	PROPN
ijtc-456	130	8	kpp	kpp	PROPN
ijtc-456	130	9	pratama	pratama	PROPN
ijtc-456	130	10	,	,	PUNCT
ijtc-456	130	11	namely	namely	ADV
ijtc-456	130	12	by	by	ADP
ijtc-456	130	13	carrying	carry	VERB
ijtc-456	130	14	out	out	ADP
ijtc-456	130	15	comprehensive	comprehensive	ADJ
ijtc-456	130	16	socialization	socialization	NOUN
ijtc-456	130	17	and	and	CCONJ
ijtc-456	130	18	education	education	NOUN
ijtc-456	130	19	activities	activity	NOUN
ijtc-456	130	20	.	.	PUNCT
ijtc-456	131	1	thus	thus	ADV
ijtc-456	131	2	,	,	PUNCT
ijtc-456	131	3	it	it	PRON
ijtc-456	131	4	can	can	AUX
ijtc-456	131	5	be	be	AUX
ijtc-456	131	6	well	well	ADV
ijtc-456	131	7	-	-	PUNCT
ijtc-456	131	8	received	receive	VERB
ijtc-456	131	9	by	by	ADP
ijtc-456	131	10	all	all	DET
ijtc-456	131	11	taxpayers	taxpayer	NOUN
ijtc-456	131	12	,	,	PUNCT
ijtc-456	131	13	especially	especially	ADV
ijtc-456	131	14	related	relate	VERB
ijtc-456	131	15	to	to	ADP
ijtc-456	131	16	new	new	ADJ
ijtc-456	131	17	policies	policy	NOUN
ijtc-456	131	18	during	during	ADP
ijtc-456	131	19	this	this	DET
ijtc-456	131	20	pandemic	pandemic	NOUN
ijtc-456	131	21	.	.	PUNCT
ijtc-456	132	1	one	one	NUM
ijtc-456	132	2	of	of	ADP
ijtc-456	132	3	them	they	PRON
ijtc-456	132	4	is	be	AUX
ijtc-456	132	5	the	the	DET
ijtc-456	132	6	allocation	allocation	NOUN
ijtc-456	132	7	of	of	ADP
ijtc-456	132	8	incentives	incentive	NOUN
ijtc-456	132	9	for	for	ADP
ijtc-456	132	10	pph	pph	PROPN
ijtc-456	132	11	21	21	NUM
ijtc-456	132	12	dtp	dtp	PROPN
ijtc-456	132	13	and	and	CCONJ
ijtc-456	132	14	reporting	report	VERB
ijtc-456	132	15	on	on	ADP
ijtc-456	132	16	the	the	DET
ijtc-456	132	17	implementation	implementation	NOUN
ijtc-456	132	18	of	of	ADP
ijtc-456	132	19	allocation	allocation	NOUN
ijtc-456	132	20	of	of	ADP
ijtc-456	132	21	pph	pph	PROPN
ijtc-456	132	22	21	21	NUM
ijtc-456	132	23	dtp	dtp	PROPN
ijtc-456	132	24	incentive	incentive	NOUN
ijtc-456	132	25	,	,	PUNCT
ijtc-456	132	26	as	as	ADV
ijtc-456	132	27	well	well	ADV
ijtc-456	132	28	as	as	ADP
ijtc-456	132	29	maintaining	maintain	VERB
ijtc-456	132	30	the	the	DET
ijtc-456	132	31	synergy	synergy	NOUN
ijtc-456	132	32	/	/	SYM
ijtc-456	132	33	cooperation	cooperation	NOUN
ijtc-456	132	34	between	between	ADP
ijtc-456	132	35	the	the	DET
ijtc-456	132	36	lto	lto	PROPN
ijtc-456	132	37	with	with	ADP
ijtc-456	132	38	the	the	DET
ijtc-456	132	39	taxpayers	taxpayer	NOUN
ijtc-456	132	40	to	to	PART
ijtc-456	132	41	conduct	conduct	VERB
ijtc-456	132	42	seminars	seminar	NOUN
ijtc-456	132	43	or	or	CCONJ
ijtc-456	132	44	webinars	webinar	NOUN
ijtc-456	132	45	at	at	ADP
ijtc-456	132	46	several	several	ADJ
ijtc-456	132	47	companies	company	NOUN
ijtc-456	132	48	as	as	ADV
ijtc-456	132	49	well	well	ADV
ijtc-456	132	50	as	as	ADP
ijtc-456	132	51	the	the	DET
ijtc-456	132	52	dissemination	dissemination	NOUN
ijtc-456	132	53	through	through	ADP
ijtc-456	132	54	electronic	electronic	ADJ
ijtc-456	132	55	media	medium	NOUN
ijtc-456	132	56	,	,	PUNCT
ijtc-456	132	57	radio	radio	NOUN
ijtc-456	132	58	,	,	PUNCT
ijtc-456	132	59	media	medium	NOUN
ijtc-456	132	60	social	social	ADJ
ijtc-456	132	61	and	and	CCONJ
ijtc-456	132	62	television	television	NOUN
ijtc-456	132	63	both	both	CCONJ
ijtc-456	132	64	in	in	ADP
ijtc-456	132	65	the	the	DET
ijtc-456	132	66	form	form	NOUN
ijtc-456	132	67	of	of	ADP
ijtc-456	132	68	information	information	NOUN
ijtc-456	132	69	through	through	ADP
ijtc-456	132	70	advertising	advertising	NOUN
ijtc-456	132	71	and	and	CCONJ
ijtc-456	132	72	broadcast	broadcast	NOUN
ijtc-456	132	73	news	news	NOUN
ijtc-456	132	74	regarding	regard	VERB
ijtc-456	132	75	taxation	taxation	NOUN
ijtc-456	132	76	information	information	NOUN
ijtc-456	132	77	and	and	CCONJ
ijtc-456	132	78	a	a	DET
ijtc-456	132	79	new	new	ADJ
ijtc-456	132	80	policy	policy	NOUN
ijtc-456	132	81	taxation	taxation	NOUN
ijtc-456	132	82	authorities	authority	NOUN
ijtc-456	132	83	.	.	PUNCT
ijtc-456	133	1	next	next	ADV
ijtc-456	133	2	,	,	PUNCT
ijtc-456	133	3	the	the	DET
ijtc-456	133	4	kpp	kpp	PROPN
ijtc-456	133	5	must	must	AUX
ijtc-456	133	6	swiftly	swiftly	ADV
ijtc-456	133	7	conduct	conduct	VERB
ijtc-456	133	8	a	a	DET
ijtc-456	133	9	thorough	thorough	ADJ
ijtc-456	133	10	inspection	inspection	NOUN
ijtc-456	133	11	and	and	CCONJ
ijtc-456	133	12	re	re	NOUN
ijtc-456	133	13	-	-	NOUN
ijtc-456	133	14	collection	collection	NOUN
ijtc-456	133	15	of	of	ADP
ijtc-456	133	16	the	the	DET
ijtc-456	133	17	requirements	requirement	NOUN
ijtc-456	133	18	for	for	ADP
ijtc-456	133	19	the	the	DET
ijtc-456	133	20	pph	pph	PROPN
ijtc-456	133	21	21	21	NUM
ijtc-456	133	22	dtp	dtp	PROPN
ijtc-456	133	23	incentives	incentive	NOUN
ijtc-456	133	24	,	,	PUNCT
ijtc-456	133	25	and	and	CCONJ
ijtc-456	133	26	whether	whether	SCONJ
ijtc-456	133	27	the	the	DET
ijtc-456	133	28	incentives	incentive	NOUN
ijtc-456	133	29	are	be	AUX
ijtc-456	133	30	conveyed	convey	VERB
ijtc-456	133	31	by	by	ADP
ijtc-456	133	32	their	their	PRON
ijtc-456	133	33	employees	employee	NOUN
ijtc-456	133	34	or	or	CCONJ
ijtc-456	133	35	not	not	PART
ijtc-456	133	36	,	,	PUNCT
ijtc-456	133	37	as	as	ADV
ijtc-456	133	38	well	well	ADV
ijtc-456	133	39	as	as	ADP
ijtc-456	133	40	other	other	ADJ
ijtc-456	133	41	efforts	effort	NOUN
ijtc-456	133	42	,	,	PUNCT
ijtc-456	133	43	namely	namely	ADV
ijtc-456	133	44	by	by	ADP
ijtc-456	133	45	simplifying	simplify	VERB
ijtc-456	133	46	schemes	scheme	NOUN
ijtc-456	133	47	/	/	SYM
ijtc-456	133	48	procedures	procedure	NOUN
ijtc-456	133	49	in	in	ADP
ijtc-456	133	50	terms	term	NOUN
ijtc-456	133	51	of	of	ADP
ijtc-456	133	52	filing	file	VERB
ijtc-456	133	53	a	a	DET
ijtc-456	133	54	permit	permit	NOUN
ijtc-456	133	55	.	.	PUNCT
ijtc-456	134	1	the	the	DET
ijtc-456	134	2	application	application	NOUN
ijtc-456	134	3	for	for	ADP
ijtc-456	134	4	pph	pph	PROPN
ijtc-456	134	5	21	21	NUM
ijtc-456	134	6	dtp	dtp	PROPN
ijtc-456	134	7	incentives	incentive	NOUN
ijtc-456	134	8	is	be	AUX
ijtc-456	134	9	to	to	PART
ijtc-456	134	10	make	make	VERB
ijtc-456	134	11	it	it	PRON
ijtc-456	134	12	easier	easy	ADJ
ijtc-456	134	13	for	for	SCONJ
ijtc-456	134	14	companies	company	NOUN
ijtc-456	134	15	to	to	PART
ijtc-456	134	16	apply	apply	VERB
ijtc-456	134	17	for	for	ADP
ijtc-456	134	18	incentives	incentive	NOUN
ijtc-456	134	19	for	for	ADP
ijtc-456	134	20	their	their	PRON
ijtc-456	134	21	employees	employee	NOUN
ijtc-456	134	22	,	,	PUNCT
ijtc-456	134	23	so	so	SCONJ
ijtc-456	134	24	these	these	DET
ijtc-456	134	25	incentives	incentive	NOUN
ijtc-456	134	26	are	be	AUX
ijtc-456	134	27	well	well	ADV
ijtc-456	134	28	absorbed	absorb	VERB
ijtc-456	134	29	by	by	ADP
ijtc-456	134	30	all	all	DET
ijtc-456	134	31	employees	employee	NOUN
ijtc-456	134	32	.	.	PUNCT
ijtc-456	135	1	reference	reference	NOUN
ijtc-456	135	2	abdelrahman	abdelrahman	PROPN
ijtc-456	135	3	,	,	PUNCT
ijtc-456	135	4	r.	r.	PROPN
ijtc-456	135	5	,	,	PUNCT
ijtc-456	135	6	&	&	CCONJ
ijtc-456	135	7	ismail	ismail	PROPN
ijtc-456	135	8	,	,	PUNCT
ijtc-456	135	9	m.	m.	PROPN
ijtc-456	135	10	e.	e.	PROPN
ijtc-456	135	11	(	(	PUNCT
ijtc-456	135	12	2022	2022	NUM
ijtc-456	135	13	)	)	PUNCT
ijtc-456	135	14	.	.	PUNCT
ijtc-456	136	1	the	the	DET
ijtc-456	136	2	psychological	psychological	ADJ
ijtc-456	136	3	distress	distress	NOUN
ijtc-456	136	4	and	and	CCONJ
ijtc-456	136	5	covid-19	covid-19	PROPN
ijtc-456	136	6	pandemic	pandemic	NOUN
ijtc-456	136	7	during	during	ADP
ijtc-456	136	8	lockdown	lockdown	NOUN
ijtc-456	136	9	:	:	PUNCT
ijtc-456	136	10	a	a	DET
ijtc-456	136	11	cross	cross	ADJ
ijtc-456	136	12	-	-	ADJ
ijtc-456	136	13	sectional	sectional	ADJ
ijtc-456	136	14	study	study	NOUN
ijtc-456	136	15	from	from	ADP
ijtc-456	136	16	united	united	PROPN
ijtc-456	136	17	arab	arab	PROPN
ijtc-456	136	18	emirates	emirates	PROPN
ijtc-456	136	19	(	(	PUNCT
ijtc-456	136	20	uae	uae	PROPN
ijtc-456	136	21	)	)	PUNCT
ijtc-456	136	22	.	.	PUNCT
ijtc-456	137	1	heliyon	heliyon	NOUN
ijtc-456	137	2	,	,	PUNCT
ijtc-456	137	3	8(5	8(5	NUM
ijtc-456	137	4	)	)	PUNCT
ijtc-456	137	5	,	,	PUNCT
ijtc-456	137	6	e09422	e09422	PROPN
ijtc-456	137	7	.	.	PROPN
ijtc-456	138	1	https://doi.org/10.1016/j.heliyon.2022.e09422	https://doi.org/10.1016/j.heliyon.2022.e09422	PROPN
ijtc-456	138	2	andrew	andrew	PROPN
ijtc-456	138	3	,	,	PUNCT
ijtc-456	138	4	j.	j.	PROPN
ijtc-456	138	5	,	,	PUNCT
ijtc-456	138	6	baker	baker	PROPN
ijtc-456	138	7	,	,	PUNCT
ijtc-456	138	8	m.	m.	NOUN
ijtc-456	138	9	,	,	PUNCT
ijtc-456	138	10	cooper	cooper	PROPN
ijtc-456	138	11	,	,	PUNCT
ijtc-456	138	12	c.	c.	PROPN
ijtc-456	138	13	,	,	PUNCT
ijtc-456	138	14	&	&	CCONJ
ijtc-456	138	15	tweedie	tweedie	PROPN
ijtc-456	138	16	,	,	PUNCT
ijtc-456	138	17	j.	j.	PROPN
ijtc-456	138	18	(	(	PUNCT
ijtc-456	138	19	2022	2022	NUM
ijtc-456	138	20	)	)	PUNCT
ijtc-456	138	21	.	.	PUNCT
ijtc-456	139	1	wealth	wealth	NOUN
ijtc-456	139	2	taxes	taxis	NOUN
ijtc-456	139	3	and	and	CCONJ
ijtc-456	139	4	the	the	DET
ijtc-456	139	5	post	post	ADJ
ijtc-456	139	6	-	-	ADJ
ijtc-456	139	7	covid	covid	ADJ
ijtc-456	139	8	future	future	NOUN
ijtc-456	139	9	of	of	ADP
ijtc-456	139	10	the	the	DET
ijtc-456	139	11	state	state	NOUN
ijtc-456	139	12	.	.	PUNCT
ijtc-456	140	1	critical	critical	ADJ
ijtc-456	140	2	perspectives	perspective	NOUN
ijtc-456	140	3	on	on	ADP
ijtc-456	140	4	accounting	accounting	NOUN
ijtc-456	140	5	,	,	PUNCT
ijtc-456	140	6	102431	102431	NUM
ijtc-456	140	7	.	.	PUNCT
ijtc-456	141	1	https://doi.org/10.1016/j.cpa.2022.102431	https://doi.org/10.1016/j.cpa.2022.102431	PUNCT
ijtc-456	141	2	anggarini	anggarini	PROPN
ijtc-456	141	3	,	,	PUNCT
ijtc-456	141	4	d.	d.	PROPN
ijtc-456	141	5	t.	t.	PROPN
ijtc-456	141	6	(	(	PUNCT
ijtc-456	141	7	2021	2021	NUM
ijtc-456	141	8	)	)	PUNCT
ijtc-456	141	9	.	.	PUNCT
ijtc-456	142	1	upaya	upaya	PROPN
ijtc-456	142	2	pemulihan	pemulihan	PROPN
ijtc-456	142	3	industri	industri	PROPN
ijtc-456	142	4	pariwisata	pariwisata	PROPN
ijtc-456	142	5	dalam	dalam	PROPN
ijtc-456	142	6	situasi	situasi	PROPN
ijtc-456	142	7	pandemi	pandemi	ADP
ijtc-456	142	8	covid-19	covid-19	PROPN
ijtc-456	142	9	.	.	PUNCT
ijtc-456	143	1	jurnal	jurnal	ADJ
ijtc-456	143	2	pariwisata	pariwisata	PROPN
ijtc-456	143	3	,	,	PUNCT
ijtc-456	143	4	8(1	8(1	NOUN
ijtc-456	143	5	)	)	PUNCT
ijtc-456	143	6	,	,	PUNCT
ijtc-456	143	7	22–31	22–31	NUM
ijtc-456	143	8	.	.	PUNCT
ijtc-456	144	1	https://doi.org/10.31294/par.v8i1.9809	https://doi.org/10.31294/par.v8i1.9809	PROPN
ijtc-456	144	2	aulawi	aulawi	ADJ
ijtc-456	144	3	,	,	PUNCT
ijtc-456	144	4	a.	a.	NOUN
ijtc-456	144	5	(	(	PUNCT
ijtc-456	144	6	2020	2020	NUM
ijtc-456	144	7	)	)	PUNCT
ijtc-456	144	8	.	.	PUNCT
ijtc-456	145	1	penerbitan	penerbitan	PROPN
ijtc-456	145	2	peraturan	peraturan	PROPN
ijtc-456	145	3	pemerintah	pemerintah	PROPN
ijtc-456	145	4	pengganti	pengganti	PROPN
ijtc-456	145	5	undang	undang	PROPN
ijtc-456	145	6	-	-	PUNCT
ijtc-456	145	7	undang	undang	PROPN
ijtc-456	145	8	nomor	nomor	PROPN
ijtc-456	145	9	1	1	NUM
ijtc-456	145	10	tahun	tahun	PROPN
ijtc-456	145	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	145	12	an	an	DET
ijtc-456	145	13	analysis	analysis	NOUN
ijtc-456	145	14	of	of	ADP
ijtc-456	145	15	the	the	DET
ijtc-456	145	16	effectiveness	effectiveness	NOUN
ijtc-456	145	17	of	of	ADP
ijtc-456	145	18	the	the	DET
ijtc-456	145	19	policy	policy	NOUN
ijtc-456	145	20	of	of	ADP
ijtc-456	145	21	allocation	allocation	NOUN
ijtc-456	145	22	on	on	ADP
ijtc-456	145	23	income	income	NOUN
ijtc-456	145	24	tax	tax	NOUN
ijtc-456	145	25	incentive	incentive	NOUN
ijtc-456	145	26	covered	cover	VERB
ijtc-456	145	27	by	by	ADP
ijtc-456	145	28	the	the	DET
ijtc-456	145	29	government	government	NOUN
ijtc-456	145	30	in	in	ADP
ijtc-456	145	31	the	the	DET
ijtc-456	145	32	context	context	NOUN
ijtc-456	145	33	of	of	ADP
ijtc-456	145	34	handling	handle	VERB
ijtc-456	145	35	corona	corona	NOUN
ijtc-456	145	36	virus	virus	NOUN
ijtc-456	145	37	disease	disease	NOUN
ijtc-456	145	38	2019	2019	NUM
ijtc-456	145	39	(	(	PUNCT
ijtc-456	145	40	a	a	DET
ijtc-456	145	41	case	case	NOUN
ijtc-456	145	42	study	study	NOUN
ijtc-456	145	43	of	of	ADP
ijtc-456	145	44	west	west	PROPN
ijtc-456	145	45	bekasi	bekasi	PROPN
ijtc-456	145	46	kpp	kpp	PROPN
ijtc-456	145	47	pratama	pratama	NOUN
ijtc-456	145	48	in	in	ADP
ijtc-456	145	49	2020	2020	NUM
ijtc-456	145	50	)	)	PUNCT
ijtc-456	146	1	hidayati	hidayati	PROPN
ijtc-456	146	2	,	,	PUNCT
ijtc-456	146	3	putri	putri	ADJ
ijtc-456	146	4	,	,	PUNCT
ijtc-456	146	5	andayani	andayani	ADJ
ijtc-456	146	6	,	,	PUNCT
ijtc-456	146	7	and	and	CCONJ
ijtc-456	146	8	priyanda	priyanda	PROPN
ijtc-456	146	9	179	179	NUM
ijtc-456	146	10	|	|	ADV
ijtc-456	146	11	ilomata	ilomata	PROPN
ijtc-456	146	12	international	international	ADJ
ijtc-456	146	13	journal	journal	NOUN
ijtc-456	146	14	of	of	ADP
ijtc-456	146	15	tax	tax	PROPN
ijtc-456	146	16	&	&	CCONJ
ijtc-456	146	17	accounting	accounting	PROPN
ijtc-456	146	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	146	19	2020	2020	NUM
ijtc-456	146	20	sebagai	sebagai	PROPN
ijtc-456	146	21	strategi	strategi	PROPN
ijtc-456	146	22	kebijakan	kebijakan	PROPN
ijtc-456	146	23	pajak	pajak	ADV
ijtc-456	146	24	pemerintah	pemerintah	PROPN
ijtc-456	146	25	indonesia	indonesia	PROPN
ijtc-456	146	26	dalam	dalam	PROPN
ijtc-456	146	27	menghadapi	menghadapi	VERB
ijtc-456	146	28	dampak	dampak	PROPN
ijtc-456	146	29	pandemi	pandemi	ADP
ijtc-456	146	30	covid-19	covid-19	PROPN
ijtc-456	146	31	terhadap	terhadap	PROPN
ijtc-456	146	32	keuangan	keuangan	PROPN
ijtc-456	146	33	negara	negara	PROPN
ijtc-456	146	34	.	.	PUNCT
ijtc-456	147	1	progress	progress	NOUN
ijtc-456	147	2	:	:	PUNCT
ijtc-456	147	3	jurnal	jurnal	ADJ
ijtc-456	147	4	pendidikan	pendidikan	PROPN
ijtc-456	147	5	,	,	PUNCT
ijtc-456	147	6	akuntansi	akuntansi	PROPN
ijtc-456	147	7	dan	dan	PROPN
ijtc-456	147	8	keuangan	keuangan	PROPN
ijtc-456	147	9	,	,	PUNCT
ijtc-456	147	10	3(2	3(2	NUM
ijtc-456	147	11	)	)	PUNCT
ijtc-456	147	12	,	,	PUNCT
ijtc-456	147	13	110–132	110–132	NUM
ijtc-456	147	14	.	.	PUNCT
ijtc-456	148	1	https://doi.org/10.47080/progress.v3i2.936	https://doi.org/10.47080/progress.v3i2.936	PROPN
ijtc-456	148	2	ayuningtyas	ayuningtyas	PROPN
ijtc-456	148	3	,	,	PUNCT
ijtc-456	148	4	d.	d.	PROPN
ijtc-456	148	5	,	,	PUNCT
ijtc-456	148	6	haq	haq	PROPN
ijtc-456	148	7	,	,	PUNCT
ijtc-456	148	8	h.	h.	PROPN
ijtc-456	148	9	u.	u.	PROPN
ijtc-456	148	10	,	,	PUNCT
ijtc-456	148	11	utami	utami	PROPN
ijtc-456	148	12	,	,	PUNCT
ijtc-456	148	13	r.	r.	PROPN
ijtc-456	148	14	r.	r.	PROPN
ijtc-456	148	15	m.	m.	PROPN
ijtc-456	148	16	,	,	PUNCT
ijtc-456	148	17	&	&	CCONJ
ijtc-456	148	18	susilia	susilia	PROPN
ijtc-456	148	19	,	,	PUNCT
ijtc-456	148	20	s.	s.	PROPN
ijtc-456	148	21	(	(	PUNCT
ijtc-456	148	22	2021	2021	NUM
ijtc-456	148	23	)	)	PUNCT
ijtc-456	148	24	.	.	PUNCT
ijtc-456	149	1	requestioning	requestione	VERB
ijtc-456	149	2	the	the	DET
ijtc-456	149	3	indonesia	indonesia	PROPN
ijtc-456	149	4	government	government	NOUN
ijtc-456	149	5	’s	’s	PART
ijtc-456	149	6	public	public	ADJ
ijtc-456	149	7	policy	policy	NOUN
ijtc-456	149	8	response	response	NOUN
ijtc-456	149	9	to	to	ADP
ijtc-456	149	10	the	the	DET
ijtc-456	149	11	covid-19	covid-19	PROPN
ijtc-456	149	12	pandemic	pandemic	NOUN
ijtc-456	149	13	:	:	PUNCT
ijtc-456	149	14	black	black	ADJ
ijtc-456	149	15	box	box	NOUN
ijtc-456	149	16	analysis	analysis	NOUN
ijtc-456	149	17	for	for	ADP
ijtc-456	149	18	the	the	DET
ijtc-456	149	19	period	period	NOUN
ijtc-456	149	20	of	of	ADP
ijtc-456	149	21	january	january	PROPN
ijtc-456	149	22	–	–	PUNCT
ijtc-456	149	23	july	july	PROPN
ijtc-456	149	24	2020	2020	NUM
ijtc-456	149	25	.	.	PUNCT
ijtc-456	150	1	frontiers	frontier	NOUN
ijtc-456	150	2	in	in	ADP
ijtc-456	150	3	public	public	ADJ
ijtc-456	150	4	health	health	NOUN
ijtc-456	150	5	,	,	PUNCT
ijtc-456	150	6	9	9	NUM
ijtc-456	150	7	.	.	X
ijtc-456	151	1	https://doi.org/10.3389/fpubh.2021.612994	https://doi.org/10.3389/fpubh.2021.612994	PROPN
ijtc-456	151	2	cui	cui	PROPN
ijtc-456	151	3	,	,	PUNCT
ijtc-456	151	4	w.	w.	PROPN
ijtc-456	151	5	,	,	PUNCT
ijtc-456	151	6	hicks	hicks	PROPN
ijtc-456	151	7	,	,	PUNCT
ijtc-456	151	8	j.	j.	PROPN
ijtc-456	151	9	,	,	PUNCT
ijtc-456	151	10	&	&	CCONJ
ijtc-456	151	11	xing	xing	PROPN
ijtc-456	151	12	,	,	PUNCT
ijtc-456	151	13	j.	j.	PROPN
ijtc-456	151	14	(	(	PUNCT
ijtc-456	151	15	2022	2022	NUM
ijtc-456	151	16	)	)	PUNCT
ijtc-456	151	17	.	.	PUNCT
ijtc-456	152	1	cash	cash	NOUN
ijtc-456	152	2	on	on	ADP
ijtc-456	152	3	the	the	DET
ijtc-456	152	4	table	table	NOUN
ijtc-456	152	5	?	?	PUNCT
ijtc-456	153	1	imperfect	imperfect	ADJ
ijtc-456	153	2	take	take	NOUN
ijtc-456	153	3	-	-	PUNCT
ijtc-456	153	4	up	up	NOUN
ijtc-456	153	5	of	of	ADP
ijtc-456	153	6	tax	tax	NOUN
ijtc-456	153	7	incentives	incentive	NOUN
ijtc-456	153	8	and	and	CCONJ
ijtc-456	153	9	firm	firm	ADJ
ijtc-456	153	10	investment	investment	NOUN
ijtc-456	153	11	behavior	behavior	NOUN
ijtc-456	153	12	.	.	PUNCT
ijtc-456	154	1	journal	journal	NOUN
ijtc-456	154	2	of	of	ADP
ijtc-456	154	3	public	public	ADJ
ijtc-456	154	4	economics	economic	NOUN
ijtc-456	154	5	,	,	PUNCT
ijtc-456	154	6	208	208	NUM
ijtc-456	154	7	,	,	PUNCT
ijtc-456	154	8	104632	104632	NUM
ijtc-456	154	9	.	.	PUNCT
ijtc-456	155	1	https://doi.org/10.1016/j.jpubeco.2022.104632	https://doi.org/10.1016/j.jpubeco.2022.104632	PROPN
ijtc-456	155	2	dai	dai	PROPN
ijtc-456	155	3	,	,	PUNCT
ijtc-456	155	4	x.	x.	PROPN
ijtc-456	155	5	,	,	PUNCT
ijtc-456	155	6	&	&	CCONJ
ijtc-456	155	7	chapman	chapman	PROPN
ijtc-456	155	8	,	,	PUNCT
ijtc-456	155	9	g.	g.	PROPN
ijtc-456	155	10	(	(	PUNCT
ijtc-456	155	11	2021	2021	NUM
ijtc-456	155	12	)	)	PUNCT
ijtc-456	155	13	.	.	PUNCT
ijtc-456	156	1	r&d	r&d	NOUN
ijtc-456	156	2	tax	tax	NOUN
ijtc-456	156	3	incentives	incentive	NOUN
ijtc-456	156	4	and	and	CCONJ
ijtc-456	156	5	innovation	innovation	NOUN
ijtc-456	156	6	:	:	PUNCT
ijtc-456	156	7	examining	examine	VERB
ijtc-456	156	8	the	the	DET
ijtc-456	156	9	role	role	NOUN
ijtc-456	156	10	of	of	ADP
ijtc-456	156	11	programme	programme	NOUN
ijtc-456	156	12	design	design	NOUN
ijtc-456	156	13	in	in	ADP
ijtc-456	156	14	china	china	PROPN
ijtc-456	156	15	.	.	PUNCT
ijtc-456	157	1	technovation	technovation	NOUN
ijtc-456	157	2	,	,	PUNCT
ijtc-456	157	3	102419	102419	NUM
ijtc-456	157	4	.	.	PUNCT
ijtc-456	158	1	https://doi.org/10.1016/j.technovation.2021.102419	https://doi.org/10.1016/j.technovation.2021.102419	PROPN
ijtc-456	158	2	damayanti	damayanti	PROPN
ijtc-456	158	3	,	,	PUNCT
ijtc-456	158	4	n.	n.	PROPN
ijtc-456	158	5	n.	n.	PROPN
ijtc-456	158	6	s.	s.	PROPN
ijtc-456	158	7	r.	r.	PROPN
ijtc-456	158	8	(	(	PUNCT
ijtc-456	158	9	2021	2021	NUM
ijtc-456	158	10	)	)	PUNCT
ijtc-456	158	11	.	.	PUNCT
ijtc-456	159	1	menjaga	menjaga	PROPN
ijtc-456	159	2	eksistensi	eksistensi	PROPN
ijtc-456	159	3	usaha	usaha	PROPN
ijtc-456	159	4	mikro	mikro	PROPN
ijtc-456	159	5	,	,	PUNCT
ijtc-456	159	6	kecil	kecil	PROPN
ijtc-456	159	7	,	,	PUNCT
ijtc-456	159	8	dan	dan	PROPN
ijtc-456	159	9	menengah	menengah	PROPN
ijtc-456	159	10	pada	pada	PROPN
ijtc-456	159	11	masa	masa	PROPN
ijtc-456	159	12	pandemi	pandemi	ADP
ijtc-456	159	13	covid-19	covid-19	PROPN
ijtc-456	159	14	.	.	PUNCT
ijtc-456	159	15	ekonika	ekonika	PROPN
ijtc-456	159	16	jurnal	jurnal	PROPN
ijtc-456	159	17	ekonomi	ekonomi	PROPN
ijtc-456	159	18	universitas	universitas	PROPN
ijtc-456	159	19	kadiri	kadiri	PROPN
ijtc-456	159	20	,	,	PUNCT
ijtc-456	159	21	6(1	6(1	NUM
ijtc-456	159	22	)	)	PUNCT
ijtc-456	159	23	,	,	PUNCT
ijtc-456	159	24	130	130	NUM
ijtc-456	159	25	.	.	PUNCT
ijtc-456	160	1	https://doi.org/10.30737/ekonika.v6i1.1454	https://doi.org/10.30737/ekonika.v6i1.1454	PROPN
ijtc-456	160	2	de	de	X
ijtc-456	160	3	la	la	PROPN
ijtc-456	160	4	rosa	rosa	PROPN
ijtc-456	160	5	,	,	PUNCT
ijtc-456	160	6	p.	p.	PROPN
ijtc-456	160	7	a.	a.	PROPN
ijtc-456	160	8	,	,	PUNCT
ijtc-456	160	9	cowden	cowden	PROPN
ijtc-456	160	10	,	,	PUNCT
ijtc-456	160	11	r.	r.	PROPN
ijtc-456	160	12	g.	g.	PROPN
ijtc-456	160	13	,	,	PUNCT
ijtc-456	160	14	de	de	X
ijtc-456	160	15	filippis	filippis	PROPN
ijtc-456	160	16	,	,	PUNCT
ijtc-456	160	17	r.	r.	PROPN
ijtc-456	160	18	,	,	PUNCT
ijtc-456	160	19	jerotic	jerotic	ADJ
ijtc-456	160	20	,	,	PUNCT
ijtc-456	160	21	s.	s.	PROPN
ijtc-456	160	22	,	,	PUNCT
ijtc-456	160	23	nahidi	nahidi	NOUN
ijtc-456	160	24	,	,	PUNCT
ijtc-456	160	25	m.	m.	NOUN
ijtc-456	160	26	,	,	PUNCT
ijtc-456	160	27	ori	ori	PROPN
ijtc-456	160	28	,	,	PUNCT
ijtc-456	160	29	d.	d.	PROPN
ijtc-456	160	30	,	,	PUNCT
ijtc-456	160	31	orsolini	orsolini	PROPN
ijtc-456	160	32	,	,	PUNCT
ijtc-456	160	33	l.	l.	PROPN
ijtc-456	160	34	,	,	PUNCT
ijtc-456	160	35	nagendrappa	nagendrappa	PROPN
ijtc-456	160	36	,	,	PUNCT
ijtc-456	160	37	s.	s.	PROPN
ijtc-456	160	38	,	,	PUNCT
ijtc-456	160	39	pinto	pinto	NOUN
ijtc-456	160	40	da	da	PROPN
ijtc-456	160	41	costa	costa	PROPN
ijtc-456	160	42	,	,	PUNCT
ijtc-456	160	43	m.	m.	NOUN
ijtc-456	160	44	,	,	PUNCT
ijtc-456	160	45	ransing	ransing	NOUN
ijtc-456	160	46	,	,	PUNCT
ijtc-456	160	47	r.	r.	PROPN
ijtc-456	160	48	,	,	PUNCT
ijtc-456	160	49	saeed	saeed	PROPN
ijtc-456	160	50	,	,	PUNCT
ijtc-456	160	51	f.	f.	PROPN
ijtc-456	160	52	,	,	PUNCT
ijtc-456	160	53	shoib	shoib	PROPN
ijtc-456	160	54	,	,	PUNCT
ijtc-456	160	55	s.	s.	PROPN
ijtc-456	160	56	,	,	PUNCT
ijtc-456	160	57	turan	turan	PROPN
ijtc-456	160	58	,	,	PUNCT
ijtc-456	160	59	s.	s.	PROPN
ijtc-456	160	60	,	,	PUNCT
ijtc-456	160	61	ullah	ullah	PROPN
ijtc-456	160	62	,	,	PUNCT
ijtc-456	160	63	i.	i.	PROPN
ijtc-456	160	64	,	,	PUNCT
ijtc-456	160	65	vadivel	vadivel	PROPN
ijtc-456	160	66	,	,	PUNCT
ijtc-456	160	67	r.	r.	PROPN
ijtc-456	160	68	,	,	PUNCT
ijtc-456	160	69	&	&	CCONJ
ijtc-456	160	70	ramalho	ramalho	PROPN
ijtc-456	160	71	,	,	PUNCT
ijtc-456	160	72	r.	r.	PROPN
ijtc-456	160	73	(	(	PUNCT
ijtc-456	160	74	2022	2022	NUM
ijtc-456	160	75	)	)	PUNCT
ijtc-456	160	76	.	.	PUNCT
ijtc-456	161	1	associations	association	NOUN
ijtc-456	161	2	of	of	ADP
ijtc-456	161	3	lockdown	lockdown	NOUN
ijtc-456	161	4	stringency	stringency	NOUN
ijtc-456	161	5	and	and	CCONJ
ijtc-456	161	6	duration	duration	NOUN
ijtc-456	161	7	with	with	ADP
ijtc-456	161	8	google	google	PROPN
ijtc-456	161	9	searches	search	NOUN
ijtc-456	161	10	for	for	ADP
ijtc-456	161	11	mental	mental	ADJ
ijtc-456	161	12	health	health	NOUN
ijtc-456	161	13	terms	term	NOUN
ijtc-456	161	14	during	during	ADP
ijtc-456	161	15	the	the	DET
ijtc-456	161	16	covid-19	covid-19	PROPN
ijtc-456	161	17	pandemic	pandemic	NOUN
ijtc-456	161	18	:	:	PUNCT
ijtc-456	161	19	a	a	DET
ijtc-456	161	20	nine	nine	NUM
ijtc-456	161	21	-	-	PUNCT
ijtc-456	161	22	country	country	NOUN
ijtc-456	161	23	study	study	NOUN
ijtc-456	161	24	.	.	PUNCT
ijtc-456	162	1	journal	journal	NOUN
ijtc-456	162	2	of	of	ADP
ijtc-456	162	3	psychiatric	psychiatric	ADJ
ijtc-456	162	4	research	research	NOUN
ijtc-456	162	5	,	,	PUNCT
ijtc-456	162	6	150	150	NUM
ijtc-456	162	7	,	,	PUNCT
ijtc-456	162	8	237–245	237–245	NUM
ijtc-456	162	9	.	.	PUNCT
ijtc-456	163	1	https://doi.org/10.1016/j.jpsychires.2022.03.026	https://doi.org/10.1016/j.jpsychires.2022.03.026	PROPN
ijtc-456	163	2	djalante	djalante	PROPN
ijtc-456	163	3	,	,	PUNCT
ijtc-456	163	4	r.	r.	PROPN
ijtc-456	163	5	,	,	PUNCT
ijtc-456	163	6	lassa	lassa	PROPN
ijtc-456	163	7	,	,	PUNCT
ijtc-456	163	8	j.	j.	PROPN
ijtc-456	163	9	,	,	PUNCT
ijtc-456	163	10	setiamarga	setiamarga	PROPN
ijtc-456	163	11	,	,	PUNCT
ijtc-456	163	12	d.	d.	PROPN
ijtc-456	163	13	,	,	PUNCT
ijtc-456	163	14	sudjatma	sudjatma	PROPN
ijtc-456	163	15	,	,	PUNCT
ijtc-456	163	16	a.	a.	NOUN
ijtc-456	163	17	,	,	PUNCT
ijtc-456	163	18	indrawan	indrawan	PROPN
ijtc-456	163	19	,	,	PUNCT
ijtc-456	163	20	m.	m.	NOUN
ijtc-456	163	21	,	,	PUNCT
ijtc-456	163	22	haryanto	haryanto	PROPN
ijtc-456	163	23	,	,	PUNCT
ijtc-456	163	24	b.	b.	PROPN
ijtc-456	163	25	,	,	PUNCT
ijtc-456	163	26	mahfud	mahfud	NOUN
ijtc-456	163	27	,	,	PUNCT
ijtc-456	163	28	c.	c.	PROPN
ijtc-456	163	29	,	,	PUNCT
ijtc-456	163	30	sinapoy	sinapoy	PROPN
ijtc-456	163	31	,	,	PUNCT
ijtc-456	163	32	m.	m.	PROPN
ijtc-456	163	33	s.	s.	PROPN
ijtc-456	163	34	,	,	PUNCT
ijtc-456	163	35	djalante	djalante	PROPN
ijtc-456	163	36	,	,	PUNCT
ijtc-456	163	37	s.	s.	PROPN
ijtc-456	163	38	,	,	PUNCT
ijtc-456	163	39	rafliana	rafliana	PROPN
ijtc-456	163	40	,	,	PUNCT
ijtc-456	163	41	i.	i.	NOUN
ijtc-456	163	42	,	,	PUNCT
ijtc-456	163	43	gunawan	gunawan	PROPN
ijtc-456	163	44	,	,	PUNCT
ijtc-456	163	45	l.	l.	PROPN
ijtc-456	163	46	a.	a.	PROPN
ijtc-456	163	47	,	,	PUNCT
ijtc-456	163	48	surtiari	surtiari	PROPN
ijtc-456	163	49	,	,	PUNCT
ijtc-456	163	50	g.	g.	PROPN
ijtc-456	163	51	a.	a.	PROPN
ijtc-456	163	52	k.	k.	PROPN
ijtc-456	163	53	,	,	PUNCT
ijtc-456	163	54	&	&	CCONJ
ijtc-456	163	55	warsilah	warsilah	PROPN
ijtc-456	163	56	,	,	PUNCT
ijtc-456	163	57	h.	h.	PROPN
ijtc-456	163	58	(	(	PUNCT
ijtc-456	163	59	2020	2020	NUM
ijtc-456	163	60	)	)	PUNCT
ijtc-456	163	61	.	.	PUNCT
ijtc-456	164	1	review	review	NOUN
ijtc-456	164	2	and	and	CCONJ
ijtc-456	164	3	analysis	analysis	NOUN
ijtc-456	164	4	of	of	ADP
ijtc-456	164	5	current	current	ADJ
ijtc-456	164	6	responses	response	NOUN
ijtc-456	164	7	to	to	ADP
ijtc-456	164	8	covid-19	covid-19	PROPN
ijtc-456	164	9	in	in	ADP
ijtc-456	164	10	indonesia	indonesia	PROPN
ijtc-456	164	11	:	:	PUNCT
ijtc-456	164	12	period	period	NOUN
ijtc-456	164	13	of	of	ADP
ijtc-456	164	14	january	january	PROPN
ijtc-456	164	15	to	to	ADP
ijtc-456	164	16	march	march	PROPN
ijtc-456	164	17	2020	2020	NUM
ijtc-456	164	18	.	.	PUNCT
ijtc-456	165	1	progress	progress	NOUN
ijtc-456	165	2	in	in	ADP
ijtc-456	165	3	disaster	disaster	NOUN
ijtc-456	165	4	science	science	NOUN
ijtc-456	165	5	,	,	PUNCT
ijtc-456	165	6	6	6	NUM
ijtc-456	165	7	,	,	PUNCT
ijtc-456	165	8	100091	100091	NUM
ijtc-456	165	9	.	.	PUNCT
ijtc-456	166	1	https://doi.org/10.1016/j.pdisas.2020.100091	https://doi.org/10.1016/j.pdisas.2020.100091	ADJ
ijtc-456	166	2	duncan	duncan	PROPN
ijtc-456	166	3	,	,	PUNCT
ijtc-456	166	4	r.	r.	PROPN
ijtc-456	166	5	b.	b.	PROPN
ijtc-456	166	6	(	(	PUNCT
ijtc-456	166	7	1985	1985	NUM
ijtc-456	166	8	)	)	PUNCT
ijtc-456	166	9	.	.	PUNCT
ijtc-456	167	1	mltiple	mltiple	ADJ
ijtc-456	167	2	decision	decision	NOUN
ijtc-456	167	3	-	-	PUNCT
ijtc-456	167	4	making	make	VERB
ijtc-456	167	5	structures	structure	NOUN
ijtc-456	167	6	in	in	ADP
ijtc-456	167	7	adapting	adapt	VERB
ijtc-456	167	8	to	to	ADP
ijtc-456	167	9	environmental	environmental	ADJ
ijtc-456	167	10	uncertainty	uncertainty	NOUN
ijtc-456	167	11	:	:	PUNCT
ijtc-456	167	12	the	the	DET
ijtc-456	167	13	impact	impact	NOUN
ijtc-456	167	14	on	on	ADP
ijtc-456	167	15	organizational	organizational	ADJ
ijtc-456	167	16	effectiveness	effectiveness	NOUN
ijtc-456	167	17	.	.	PUNCT
ijtc-456	168	1	human	human	ADJ
ijtc-456	168	2	relations	relation	NOUN
ijtc-456	168	3	,	,	PUNCT
ijtc-456	168	4	26(3	26(3	NUM
ijtc-456	168	5	)	)	PUNCT
ijtc-456	168	6	,	,	PUNCT
ijtc-456	168	7	273–291	273–291	NUM
ijtc-456	168	8	.	.	PUNCT
ijtc-456	169	1	https://doi.org/10.1177/001872677302600301	https://doi.org/10.1177/001872677302600301	PROPN
ijtc-456	169	2	garnov	garnov	PROPN
ijtc-456	169	3	,	,	PUNCT
ijtc-456	169	4	a.	a.	NOUN
ijtc-456	169	5	p.	p.	PROPN
ijtc-456	169	6	,	,	PUNCT
ijtc-456	169	7	kamchatov	kamchatov	PROPN
ijtc-456	169	8	,	,	PUNCT
ijtc-456	169	9	e.	e.	PROPN
ijtc-456	169	10	y.	y.	PROPN
ijtc-456	169	11	,	,	PUNCT
ijtc-456	169	12	prodanova	prodanova	PROPN
ijtc-456	169	13	,	,	PUNCT
ijtc-456	169	14	n.	n.	PROPN
ijtc-456	169	15	a.	a.	PROPN
ijtc-456	169	16	,	,	PUNCT
ijtc-456	169	17	perepelitsa	perepelitsa	VERB
ijtc-456	169	18	,	,	PUNCT
ijtc-456	169	19	d.	d.	PROPN
ijtc-456	169	20	g.	g.	PROPN
ijtc-456	169	21	,	,	PUNCT
ijtc-456	169	22	markov	markov	PROPN
ijtc-456	169	23	,	,	PUNCT
ijtc-456	169	24	m.	m.	NOUN
ijtc-456	169	25	a.	a.	PROPN
ijtc-456	169	26	,	,	PUNCT
ijtc-456	169	27	&	&	CCONJ
ijtc-456	169	28	badalov	badalov	PROPN
ijtc-456	169	29	,	,	PUNCT
ijtc-456	169	30	l.	l.	PROPN
ijtc-456	169	31	a.	a.	PROPN
ijtc-456	169	32	(	(	PUNCT
ijtc-456	169	33	2020	2020	NUM
ijtc-456	169	34	)	)	PUNCT
ijtc-456	169	35	.	.	PUNCT
ijtc-456	170	1	efficiency	efficiency	NOUN
ijtc-456	170	2	of	of	ADP
ijtc-456	170	3	tax	tax	NOUN
ijtc-456	170	4	incentives	incentive	NOUN
ijtc-456	170	5	for	for	ADP
ijtc-456	170	6	innovation	innovation	NOUN
ijtc-456	170	7	in	in	ADP
ijtc-456	170	8	the	the	DET
ijtc-456	170	9	development	development	NOUN
ijtc-456	170	10	of	of	ADP
ijtc-456	170	11	the	the	DET
ijtc-456	170	12	industrial	industrial	ADJ
ijtc-456	170	13	economy	economy	NOUN
ijtc-456	170	14	(	(	PUNCT
ijtc-456	170	15	on	on	ADP
ijtc-456	170	16	the	the	DET
ijtc-456	170	17	example	example	NOUN
ijtc-456	170	18	of	of	ADP
ijtc-456	170	19	the	the	DET
ijtc-456	170	20	chemical	chemical	NOUN
ijtc-456	170	21	and	and	CCONJ
ijtc-456	170	22	pharmaceutical	pharmaceutical	NOUN
ijtc-456	170	23	sphere	sphere	NOUN
ijtc-456	170	24	)	)	PUNCT
ijtc-456	170	25	.	.	PUNCT
ijtc-456	171	1	sys	sys	PROPN
ijtc-456	171	2	rev	rev	PROPN
ijtc-456	171	3	pharm	pharm	PROPN
ijtc-456	171	4	,	,	PUNCT
ijtc-456	171	5	11(12	11(12	NUM
ijtc-456	171	6	)	)	PUNCT
ijtc-456	171	7	,	,	PUNCT
ijtc-456	171	8	1379–1382	1379–1382	NUM
ijtc-456	171	9	.	.	PUNCT
ijtc-456	171	10	https://doi.org/10.31838/srp.2020.12.205	https://doi.org/10.31838/srp.2020.12.205	PROPN
ijtc-456	171	11	habib	habib	PROPN
ijtc-456	171	12	,	,	PUNCT
ijtc-456	171	13	y.	y.	PROPN
ijtc-456	171	14	,	,	PUNCT
ijtc-456	171	15	xia	xia	PROPN
ijtc-456	171	16	,	,	PUNCT
ijtc-456	171	17	e.	e.	PROPN
ijtc-456	171	18	,	,	PUNCT
ijtc-456	171	19	hashmi	hashmi	PROPN
ijtc-456	171	20	,	,	PUNCT
ijtc-456	171	21	s.	s.	PROPN
ijtc-456	171	22	h.	h.	PROPN
ijtc-456	171	23	,	,	PUNCT
ijtc-456	171	24	&	&	CCONJ
ijtc-456	171	25	fareed	fareed	PROPN
ijtc-456	171	26	,	,	PUNCT
ijtc-456	171	27	z.	z.	PROPN
ijtc-456	171	28	(	(	PUNCT
ijtc-456	171	29	2021	2021	NUM
ijtc-456	171	30	)	)	PUNCT
ijtc-456	171	31	.	.	PUNCT
ijtc-456	172	1	non	non	ADJ
ijtc-456	172	2	-	-	ADJ
ijtc-456	172	3	linear	linear	ADJ
ijtc-456	172	4	spatial	spatial	ADJ
ijtc-456	172	5	linkage	linkage	NOUN
ijtc-456	172	6	between	between	ADP
ijtc-456	172	7	covid-19	covid-19	PROPN
ijtc-456	172	8	pandemic	pandemic	ADJ
ijtc-456	172	9	and	and	CCONJ
ijtc-456	172	10	mobility	mobility	NOUN
ijtc-456	172	11	in	in	ADP
ijtc-456	172	12	ten	ten	NUM
ijtc-456	172	13	countries	country	NOUN
ijtc-456	172	14	:	:	PUNCT
ijtc-456	172	15	a	a	DET
ijtc-456	172	16	lesson	lesson	NOUN
ijtc-456	172	17	for	for	ADP
ijtc-456	172	18	future	future	ADJ
ijtc-456	172	19	wave	wave	NOUN
ijtc-456	172	20	.	.	PUNCT
ijtc-456	173	1	journal	journal	NOUN
ijtc-456	173	2	of	of	ADP
ijtc-456	173	3	infection	infection	NOUN
ijtc-456	173	4	and	and	CCONJ
ijtc-456	173	5	public	public	ADJ
ijtc-456	173	6	health	health	NOUN
ijtc-456	173	7	,	,	PUNCT
ijtc-456	173	8	14(10	14(10	NUM
ijtc-456	173	9	)	)	PUNCT
ijtc-456	173	10	,	,	PUNCT
ijtc-456	173	11	1411–1426	1411–1426	NUM
ijtc-456	173	12	.	.	PUNCT
ijtc-456	174	1	https://doi.org/10.1016/j.jiph.2021.08.008	https://doi.org/10.1016/j.jiph.2021.08.008	PROPN
ijtc-456	174	2	han	han	PROPN
ijtc-456	174	3	,	,	PUNCT
ijtc-456	174	4	j.	j.	PROPN
ijtc-456	174	5	,	,	PUNCT
ijtc-456	174	6	meyer	meyer	PROPN
ijtc-456	174	7	,	,	PUNCT
ijtc-456	174	8	b.	b.	PROPN
ijtc-456	174	9	,	,	PUNCT
ijtc-456	174	10	&	&	CCONJ
ijtc-456	174	11	sullivan	sullivan	PROPN
ijtc-456	174	12	,	,	PUNCT
ijtc-456	174	13	j.	j.	PROPN
ijtc-456	174	14	(	(	PUNCT
ijtc-456	174	15	2020	2020	NUM
ijtc-456	174	16	)	)	PUNCT
ijtc-456	174	17	.	.	PUNCT
ijtc-456	175	1	income	income	NOUN
ijtc-456	175	2	and	and	CCONJ
ijtc-456	175	3	poverty	poverty	NOUN
ijtc-456	175	4	in	in	ADP
ijtc-456	175	5	the	the	DET
ijtc-456	175	6	covid-19	covid-19	PROPN
ijtc-456	175	7	pandemic	pandemic	NOUN
ijtc-456	175	8	.	.	PUNCT
ijtc-456	176	1	https://doi.org/10.3386/w27729	https://doi.org/10.3386/w27729	PRON
ijtc-456	176	2	kumala	kumala	PROPN
ijtc-456	176	3	,	,	PUNCT
ijtc-456	176	4	r.	r.	PROPN
ijtc-456	176	5	,	,	PUNCT
ijtc-456	176	6	&	&	CCONJ
ijtc-456	176	7	junaidi	junaidi	PROPN
ijtc-456	176	8	,	,	PUNCT
ijtc-456	176	9	a.	a.	NOUN
ijtc-456	176	10	(	(	PUNCT
ijtc-456	176	11	2020	2020	NUM
ijtc-456	176	12	)	)	PUNCT
ijtc-456	176	13	.	.	PUNCT
ijtc-456	177	1	strategi	strategi	PROPN
ijtc-456	177	2	bisnis	bisnis	PROPN
ijtc-456	177	3	dan	dan	PROPN
ijtc-456	177	4	pemanfaatan	pemanfaatan	PROPN
ijtc-456	177	5	kebijakan	kebijakan	PROPN
ijtc-456	177	6	pajak	pajak	PROPN
ijtc-456	177	7	di	di	PROPN
ijtc-456	177	8	masa	masa	PROPN
ijtc-456	177	9	pandemi	pandemi	ADP
ijtc-456	177	10	covid-19	covid-19	PROPN
ijtc-456	177	11	dan	dan	PROPN
ijtc-456	177	12	era	era	NOUN
ijtc-456	177	13	new	new	ADJ
ijtc-456	177	14	normal	normal	ADJ
ijtc-456	177	15	(	(	PUNCT
ijtc-456	177	16	studi	studi	PROPN
ijtc-456	177	17	kasus	kasus	PROPN
ijtc-456	177	18	pelaku	pelaku	PROPN
ijtc-456	177	19	ukm	ukm	PROPN
ijtc-456	177	20	marketplace	marketplace	PROPN
ijtc-456	177	21	)	)	PUNCT
ijtc-456	177	22	.	.	PUNCT
ijtc-456	178	1	prosiding	proside	VERB
ijtc-456	178	2	seminar	seminar	NOUN
ijtc-456	178	3	stiami	stiami	NOUN
ijtc-456	178	4	,	,	PUNCT
ijtc-456	178	5	7(2	7(2	NUM
ijtc-456	178	6	)	)	PUNCT
ijtc-456	178	7	,	,	PUNCT
ijtc-456	178	8	98–103	98–103	NUM
ijtc-456	178	9	.	.	PUNCT
ijtc-456	179	1	https://ojs.stiami.ac.id/index.php/ps/article/view/960	https://ojs.stiami.ac.id/index.php/ps/article/view/960	PROPN
ijtc-456	179	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-456	180	1	an	an	DET
ijtc-456	180	2	analysis	analysis	NOUN
ijtc-456	180	3	of	of	ADP
ijtc-456	180	4	the	the	DET
ijtc-456	180	5	effectiveness	effectiveness	NOUN
ijtc-456	180	6	of	of	ADP
ijtc-456	180	7	the	the	DET
ijtc-456	180	8	policy	policy	NOUN
ijtc-456	180	9	of	of	ADP
ijtc-456	180	10	allocation	allocation	NOUN
ijtc-456	180	11	on	on	ADP
ijtc-456	180	12	income	income	NOUN
ijtc-456	180	13	tax	tax	NOUN
ijtc-456	180	14	incentive	incentive	NOUN
ijtc-456	180	15	covered	cover	VERB
ijtc-456	180	16	by	by	ADP
ijtc-456	180	17	the	the	DET
ijtc-456	180	18	government	government	NOUN
ijtc-456	180	19	in	in	ADP
ijtc-456	180	20	the	the	DET
ijtc-456	180	21	context	context	NOUN
ijtc-456	180	22	of	of	ADP
ijtc-456	180	23	handling	handle	VERB
ijtc-456	180	24	corona	corona	NOUN
ijtc-456	180	25	virus	virus	NOUN
ijtc-456	180	26	disease	disease	NOUN
ijtc-456	180	27	2019	2019	NUM
ijtc-456	180	28	(	(	PUNCT
ijtc-456	180	29	a	a	DET
ijtc-456	180	30	case	case	NOUN
ijtc-456	180	31	study	study	NOUN
ijtc-456	180	32	of	of	ADP
ijtc-456	180	33	west	west	PROPN
ijtc-456	180	34	bekasi	bekasi	PROPN
ijtc-456	180	35	kpp	kpp	PROPN
ijtc-456	180	36	pratama	pratama	NOUN
ijtc-456	180	37	in	in	ADP
ijtc-456	180	38	2020	2020	NUM
ijtc-456	180	39	)	)	PUNCT
ijtc-456	180	40	hidayati	hidayati	PROPN
ijtc-456	180	41	,	,	PUNCT
ijtc-456	180	42	putri	putri	ADJ
ijtc-456	180	43	,	,	PUNCT
ijtc-456	180	44	andayani	andayani	ADJ
ijtc-456	180	45	,	,	PUNCT
ijtc-456	180	46	and	and	CCONJ
ijtc-456	180	47	priyanda	priyanda	NOUN
ijtc-456	180	48	180	180	NUM
ijtc-456	180	49	|	|	ADV
ijtc-456	180	50	ilomata	ilomata	PROPN
ijtc-456	180	51	international	international	ADJ
ijtc-456	180	52	journal	journal	NOUN
ijtc-456	180	53	of	of	ADP
ijtc-456	180	54	tax	tax	PROPN
ijtc-456	180	55	&	&	CCONJ
ijtc-456	180	56	accounting	accounting	PROPN
ijtc-456	180	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	180	58	kumar	kumar	PROPN
ijtc-456	180	59	,	,	PUNCT
ijtc-456	180	60	j.	j.	PROPN
ijtc-456	180	61	,	,	PUNCT
ijtc-456	180	62	&	&	CCONJ
ijtc-456	180	63	aribowo	aribowo	PROPN
ijtc-456	180	64	,	,	PUNCT
ijtc-456	180	65	i.	i.	PROPN
ijtc-456	180	66	(	(	PUNCT
ijtc-456	180	67	2021	2021	NUM
ijtc-456	180	68	)	)	PUNCT
ijtc-456	180	69	.	.	PUNCT
ijtc-456	181	1	insentif	insentif	PROPN
ijtc-456	181	2	dan	dan	PROPN
ijtc-456	181	3	disinsentif	disinsentif	PROPN
ijtc-456	181	4	fiskal	fiskal	NOUN
ijtc-456	181	5	dalam	dalam	PROPN
ijtc-456	181	6	upaya	upaya	PROPN
ijtc-456	181	7	pencapaian	pencapaian	PROPN
ijtc-456	181	8	target	target	NOUN
ijtc-456	181	9	penerimaan	penerimaan	VERB
ijtc-456	181	10	pajak	pajak	ADV
ijtc-456	181	11	tahun	tahun	PROPN
ijtc-456	181	12	2020	2020	NUM
ijtc-456	181	13	.	.	PUNCT
ijtc-456	182	1	jurnal	jurnal	ADJ
ijtc-456	182	2	pajak	pajak	PROPN
ijtc-456	182	3	indonesia	indonesia	PROPN
ijtc-456	182	4	(	(	PUNCT
ijtc-456	182	5	indonesian	indonesian	ADJ
ijtc-456	182	6	tax	tax	NOUN
ijtc-456	182	7	review	review	PROPN
ijtc-456	182	8	)	)	PUNCT
ijtc-456	182	9	,	,	PUNCT
ijtc-456	182	10	4(2	4(2	NUM
ijtc-456	182	11	)	)	PUNCT
ijtc-456	182	12	,	,	PUNCT
ijtc-456	182	13	14–20	14–20	NUM
ijtc-456	182	14	.	.	PUNCT
ijtc-456	182	15	https://doi.org/10.31092/jpi.v4i2.1015	https://doi.org/10.31092/jpi.v4i2.1015	PROPN
ijtc-456	182	16	kusumastuti	kusumastuti	PROPN
ijtc-456	182	17	,	,	PUNCT
ijtc-456	182	18	a.	a.	PROPN
ijtc-456	182	19	d.	d.	PROPN
ijtc-456	182	20	(	(	PUNCT
ijtc-456	182	21	2020	2020	NUM
ijtc-456	182	22	)	)	PUNCT
ijtc-456	182	23	.	.	PUNCT
ijtc-456	183	1	pengaruh	pengaruh	NOUN
ijtc-456	183	2	pandemi	pandemi	ADP
ijtc-456	183	3	covid-19	covid-19	PROPN
ijtc-456	183	4	terhadap	terhadap	PROPN
ijtc-456	183	5	eksistensi	eksistensi	PROPN
ijtc-456	183	6	bisnis	bisnis	PROPN
ijtc-456	183	7	umkm	umkm	PROPN
ijtc-456	184	1	dalam	dalam	PROPN
ijtc-456	184	2	mempertahankan	mempertahankan	PROPN
ijtc-456	184	3	business	business	NOUN
ijtc-456	184	4	continuity	continuity	NOUN
ijtc-456	184	5	management	management	NOUN
ijtc-456	184	6	(	(	PUNCT
ijtc-456	184	7	bcm	bcm	NOUN
ijtc-456	184	8	)	)	PUNCT
ijtc-456	184	9	.	.	PUNCT
ijtc-456	185	1	jurnal	jurnal	ADJ
ijtc-456	185	2	administrasi	administrasi	NOUN
ijtc-456	185	3	bisnis	bisnis	PROPN
ijtc-456	185	4	fisipol	fisipol	PROPN
ijtc-456	185	5	unmul	unmul	PROPN
ijtc-456	185	6	,	,	PUNCT
ijtc-456	185	7	8(3	8(3	NUM
ijtc-456	185	8	)	)	PUNCT
ijtc-456	185	9	,	,	PUNCT
ijtc-456	185	10	224	224	NUM
ijtc-456	185	11	.	.	PUNCT
ijtc-456	186	1	https://doi.org/10.54144/jadbis.v8i3.4188	https://doi.org/10.54144/jadbis.v8i3.4188	PROPN
ijtc-456	186	2	marlina	marlina	PROPN
ijtc-456	186	3	,	,	PUNCT
ijtc-456	186	4	l.	l.	PROPN
ijtc-456	186	5	,	,	PUNCT
ijtc-456	186	6	&	&	CCONJ
ijtc-456	186	7	syahribulan	syahribulan	PROPN
ijtc-456	186	8	,	,	PUNCT
ijtc-456	186	9	s.	s.	PROPN
ijtc-456	186	10	(	(	PUNCT
ijtc-456	186	11	2021	2021	NUM
ijtc-456	186	12	)	)	PUNCT
ijtc-456	186	13	.	.	PUNCT
ijtc-456	187	1	peranan	peranan	PROPN
ijtc-456	187	2	insentif	insentif	PROPN
ijtc-456	187	3	pajak	pajak	PROPN
ijtc-456	187	4	yang	yang	PROPN
ijtc-456	187	5	di	di	PROPN
ijtc-456	187	6	tanggung	tanggung	PROPN
ijtc-456	187	7	pemerintah	pemerintah	PROPN
ijtc-456	187	8	(	(	PUNCT
ijtc-456	187	9	dtp	dtp	PROPN
ijtc-456	187	10	)	)	PUNCT
ijtc-456	187	11	di	di	NOUN
ijtc-456	187	12	era	era	NOUN
ijtc-456	187	13	pandemi	pandemi	PART
ijtc-456	187	14	covid	covid	PROPN
ijtc-456	187	15	19	19	NUM
ijtc-456	187	16	.	.	PUNCT
ijtc-456	187	17	economy	economy	NOUN
ijtc-456	187	18	deposit	deposit	NOUN
ijtc-456	187	19	journal	journal	NOUN
ijtc-456	187	20	(	(	PUNCT
ijtc-456	187	21	e	e	NOUN
ijtc-456	187	22	-	-	NOUN
ijtc-456	187	23	dj	dj	NOUN
ijtc-456	187	24	)	)	PUNCT
ijtc-456	187	25	,	,	PUNCT
ijtc-456	187	26	2(2	2(2	NUM
ijtc-456	187	27	)	)	PUNCT
ijtc-456	187	28	.	.	PUNCT
ijtc-456	188	1	https://doi.org/10.36090/e-dj.v2i2.910	https://doi.org/10.36090/e-dj.v2i2.910	PROPN
ijtc-456	188	2	martín	martín	NOUN
ijtc-456	188	3	-	-	PUNCT
ijtc-456	188	4	rodríguez	rodríguez	PROPN
ijtc-456	188	5	,	,	PUNCT
ijtc-456	188	6	a.	a.	NOUN
ijtc-456	188	7	,	,	PUNCT
ijtc-456	188	8	tornero	tornero	NOUN
ijtc-456	188	9	-	-	PUNCT
ijtc-456	188	10	aguilera	aguilera	NOUN
ijtc-456	188	11	,	,	PUNCT
ijtc-456	188	12	j.	j.	PROPN
ijtc-456	188	13	f.	f.	PROPN
ijtc-456	188	14	,	,	PUNCT
ijtc-456	188	15	lópez	lópez	NOUN
ijtc-456	188	16	-	-	PUNCT
ijtc-456	188	17	pérez	pérez	NOUN
ijtc-456	188	18	,	,	PUNCT
ijtc-456	188	19	p.	p.	PROPN
ijtc-456	188	20	j.	j.	PROPN
ijtc-456	188	21	,	,	PUNCT
ijtc-456	188	22	&	&	CCONJ
ijtc-456	188	23	clemente	clemente	PROPN
ijtc-456	188	24	-	-	PUNCT
ijtc-456	188	25	suárez	suárez	PROPN
ijtc-456	188	26	,	,	PUNCT
ijtc-456	188	27	v.	v.	PROPN
ijtc-456	188	28	j.	j.	PROPN
ijtc-456	188	29	(	(	PUNCT
ijtc-456	188	30	2022	2022	NUM
ijtc-456	188	31	)	)	PUNCT
ijtc-456	188	32	.	.	PUNCT
ijtc-456	189	1	dietary	dietary	ADJ
ijtc-456	189	2	patterns	pattern	NOUN
ijtc-456	189	3	of	of	ADP
ijtc-456	189	4	adolescent	adolescent	ADJ
ijtc-456	189	5	students	student	NOUN
ijtc-456	189	6	during	during	ADP
ijtc-456	189	7	the	the	DET
ijtc-456	189	8	covid-19	covid-19	PROPN
ijtc-456	189	9	pandemic	pandemic	ADJ
ijtc-456	189	10	lockdown	lockdown	NOUN
ijtc-456	189	11	.	.	PUNCT
ijtc-456	190	1	physiology	physiology	NOUN
ijtc-456	190	2	&	&	CCONJ
ijtc-456	190	3	behavior	behavior	PROPN
ijtc-456	190	4	,	,	PUNCT
ijtc-456	190	5	249	249	NUM
ijtc-456	190	6	,	,	PUNCT
ijtc-456	190	7	113764	113764	NUM
ijtc-456	190	8	.	.	PUNCT
ijtc-456	191	1	https://doi.org/10.1016/j.physbeh.2022.113764	https://doi.org/10.1016/j.physbeh.2022.113764	ADJ
ijtc-456	191	2	masdi	masdi	PROPN
ijtc-456	191	3	,	,	PUNCT
ijtc-456	191	4	a.	a.	NOUN
ijtc-456	191	5	(	(	PUNCT
ijtc-456	191	6	2021	2021	NUM
ijtc-456	191	7	)	)	PUNCT
ijtc-456	191	8	.	.	PUNCT
ijtc-456	192	1	menakar	menakar	NOUN
ijtc-456	192	2	penerimaan	penerimaan	VERB
ijtc-456	192	3	pajak	pajak	PROPN
ijtc-456	192	4	di	di	PROPN
ijtc-456	192	5	tahun	tahun	PROPN
ijtc-456	192	6	pandemi	pandemi	PROPN
ijtc-456	192	7	.	.	PUNCT
ijtc-456	193	1	artikel	artikel	PROPN
ijtc-456	193	2	&	&	CCONJ
ijtc-456	193	3	opini	opini	PROPN
ijtc-456	193	4	kementerian	kementerian	PROPN
ijtc-456	193	5	keuangan	keuangan	PROPN
ijtc-456	193	6	.	.	PUNCT
ijtc-456	194	1	https://www.kemenkeu.go.id/publikasi/artikel-dan-opini/menakarpenerimaan-pajak-di-tahun-pandemi/	https://www.kemenkeu.go.id/publikasi/artikel-dan-opini/menakarpenerimaan-pajak-di-tahun-pandemi/	PUNCT
ijtc-456	194	2	nabilah	nabilah	PROPN
ijtc-456	194	3	,	,	PUNCT
ijtc-456	194	4	s.	s.	PROPN
ijtc-456	194	5	,	,	PUNCT
ijtc-456	194	6	nursan	nursan	NOUN
ijtc-456	194	7	,	,	PUNCT
ijtc-456	194	8	m.	m.	NOUN
ijtc-456	194	9	,	,	PUNCT
ijtc-456	194	10	&	&	CCONJ
ijtc-456	194	11	suparyana	suparyana	PROPN
ijtc-456	194	12	,	,	PUNCT
ijtc-456	194	13	p.	p.	PROPN
ijtc-456	194	14	k.	k.	PROPN
ijtc-456	195	1	(	(	PUNCT
ijtc-456	195	2	2021	2021	NUM
ijtc-456	195	3	)	)	PUNCT
ijtc-456	195	4	.	.	PUNCT
ijtc-456	196	1	dampak	dampak	PROPN
ijtc-456	196	2	pandemi	pandemi	ADP
ijtc-456	196	3	covid-19	covid-19	PROPN
ijtc-456	196	4	terhadap	terhadap	PROPN
ijtc-456	196	5	umkm	umkm	NOUN
ijtc-456	196	6	(	(	PUNCT
ijtc-456	196	7	studi	studi	PROPN
ijtc-456	196	8	kasus	kasus	PROPN
ijtc-456	196	9	umkm	umkm	ADJ
ijtc-456	196	10	zea	zea	PROPN
ijtc-456	196	11	food	food	PROPN
ijtc-456	196	12	di	di	PROPN
ijtc-456	196	13	kota	kota	PROPN
ijtc-456	196	14	mataram	mataram	PROPN
ijtc-456	196	15	)	)	PUNCT
ijtc-456	196	16	.	.	PUNCT
ijtc-456	197	1	jurnal	jurnal	ADJ
ijtc-456	197	2	inovasi	inovasi	PROPN
ijtc-456	197	3	penellitian	penellitian	PROPN
ijtc-456	197	4	,	,	PUNCT
ijtc-456	197	5	1(12	1(12	NUM
ijtc-456	197	6	)	)	PUNCT
ijtc-456	197	7	,	,	PUNCT
ijtc-456	197	8	2655–2660	2655–2660	NUM
ijtc-456	197	9	.	.	PUNCT
ijtc-456	198	1	https://doi.org/https://doi.org/10.47492/jip.v1i12.438	https://doi.org/https://doi.org/10.47492/jip.v1i12.438	PUNCT
ijtc-456	198	2	nugraha	nugraha	VERB
ijtc-456	198	3	,	,	PUNCT
ijtc-456	198	4	a.	a.	PROPN
ijtc-456	198	5	s.	s.	PROPN
ijtc-456	198	6	(	(	PUNCT
ijtc-456	198	7	2020	2020	NUM
ijtc-456	198	8	)	)	PUNCT
ijtc-456	198	9	.	.	PUNCT
ijtc-456	199	1	kearifan	kearifan	PROPN
ijtc-456	199	2	lokal	lokal	PROPN
ijtc-456	199	3	dalam	dalam	PROPN
ijtc-456	199	4	menghadapi	menghadapi	PROPN
ijtc-456	199	5	pandemi	pandemi	ADP
ijtc-456	199	6	covid-19	covid-19	PROPN
ijtc-456	199	7	:	:	PUNCT
ijtc-456	199	8	sebuah	sebuah	PROPN
ijtc-456	199	9	kajian	kajian	PROPN
ijtc-456	199	10	literatur	literatur	PROPN
ijtc-456	199	11	.	.	PUNCT
ijtc-456	200	1	jurnal	jurnal	ADJ
ijtc-456	200	2	pendidikan	pendidikan	PROPN
ijtc-456	200	3	sosiologi	sosiologi	PROPN
ijtc-456	200	4	sosietas	sosieta	NOUN
ijtc-456	200	5	,	,	PUNCT
ijtc-456	200	6	10(1	10(1	NUM
ijtc-456	200	7	)	)	PUNCT
ijtc-456	200	8	,	,	PUNCT
ijtc-456	200	9	745–753	745–753	NUM
ijtc-456	200	10	.	.	PUNCT
ijtc-456	201	1	https://doi.org/https://doi.org/10.17509/sosietas.v10i1.26063	https://doi.org/https://doi.org/10.17509/sosietas.v10i1.26063	AUX
ijtc-456	201	2	orfali	orfali	PROPN
ijtc-456	201	3	,	,	PUNCT
ijtc-456	201	4	r.	r.	PROPN
ijtc-456	201	5	,	,	PUNCT
ijtc-456	201	6	perveen	perveen	PROPN
ijtc-456	201	7	,	,	PUNCT
ijtc-456	201	8	s.	s.	PROPN
ijtc-456	201	9	,	,	PUNCT
ijtc-456	201	10	aati	aati	PROPN
ijtc-456	201	11	,	,	PUNCT
ijtc-456	201	12	h.	h.	PROPN
ijtc-456	201	13	y.	y.	PROPN
ijtc-456	201	14	,	,	PUNCT
ijtc-456	201	15	&	&	CCONJ
ijtc-456	201	16	al	al	PROPN
ijtc-456	201	17	-	-	PUNCT
ijtc-456	201	18	taweel	taweel	PROPN
ijtc-456	201	19	,	,	PUNCT
ijtc-456	201	20	a.	a.	NOUN
ijtc-456	201	21	m.	m.	NOUN
ijtc-456	201	22	(	(	PUNCT
ijtc-456	201	23	2021	2021	NUM
ijtc-456	201	24	)	)	PUNCT
ijtc-456	201	25	.	.	PUNCT
ijtc-456	202	1	ncovid-19	ncovid-19	PROPN
ijtc-456	202	2	outcomes	outcome	NOUN
ijtc-456	202	3	on	on	ADP
ijtc-456	202	4	curfews	curfew	NOUN
ijtc-456	202	5	and	and	CCONJ
ijtc-456	202	6	lockdown	lockdown	NOUN
ijtc-456	202	7	:	:	PUNCT
ijtc-456	202	8	precautionary	precautionary	ADJ
ijtc-456	202	9	decisions	decision	NOUN
ijtc-456	202	10	in	in	ADP
ijtc-456	202	11	saudi	saudi	PROPN
ijtc-456	202	12	arabia	arabia	PROPN
ijtc-456	202	13	.	.	PUNCT
ijtc-456	203	1	health	health	NOUN
ijtc-456	203	2	policy	policy	NOUN
ijtc-456	203	3	and	and	CCONJ
ijtc-456	203	4	technology	technology	NOUN
ijtc-456	203	5	,	,	PUNCT
ijtc-456	203	6	10(3	10(3	NUM
ijtc-456	203	7	)	)	PUNCT
ijtc-456	203	8	,	,	PUNCT
ijtc-456	203	9	100538	100538	NUM
ijtc-456	203	10	.	.	PUNCT
ijtc-456	204	1	https://doi.org/10.1016/j.hlpt.2021.100538	https://doi.org/10.1016/j.hlpt.2021.100538	NOUN
ijtc-456	204	2	padovani	padovani	PROPN
ijtc-456	204	3	,	,	PUNCT
ijtc-456	204	4	e.	e.	PROPN
ijtc-456	204	5	,	,	PUNCT
ijtc-456	204	6	&	&	CCONJ
ijtc-456	204	7	iacuzzi	iacuzzi	PROPN
ijtc-456	204	8	,	,	PUNCT
ijtc-456	204	9	s.	s.	PROPN
ijtc-456	204	10	(	(	PUNCT
ijtc-456	204	11	2021	2021	NUM
ijtc-456	204	12	)	)	PUNCT
ijtc-456	204	13	.	.	PUNCT
ijtc-456	205	1	real	real	ADJ
ijtc-456	205	2	-	-	PUNCT
ijtc-456	205	3	time	time	NOUN
ijtc-456	205	4	crisis	crisis	NOUN
ijtc-456	205	5	management	management	NOUN
ijtc-456	205	6	:	:	PUNCT
ijtc-456	205	7	testing	test	VERB
ijtc-456	205	8	the	the	DET
ijtc-456	205	9	role	role	NOUN
ijtc-456	205	10	of	of	ADP
ijtc-456	205	11	accounting	account	VERB
ijtc-456	205	12	in	in	ADP
ijtc-456	205	13	local	local	ADJ
ijtc-456	205	14	governments	government	NOUN
ijtc-456	205	15	.	.	PUNCT
ijtc-456	206	1	journal	journal	NOUN
ijtc-456	206	2	of	of	ADP
ijtc-456	206	3	accounting	accounting	NOUN
ijtc-456	206	4	and	and	CCONJ
ijtc-456	206	5	public	public	ADJ
ijtc-456	206	6	policy	policy	NOUN
ijtc-456	206	7	,	,	PUNCT
ijtc-456	206	8	40(3	40(3	NUM
ijtc-456	206	9	)	)	PUNCT
ijtc-456	206	10	,	,	PUNCT
ijtc-456	206	11	106854	106854	NUM
ijtc-456	206	12	.	.	PUNCT
ijtc-456	207	1	https://doi.org/10.1016/j.jaccpubpol.2021.106854	https://doi.org/10.1016/j.jaccpubpol.2021.106854	PROPN
ijtc-456	207	2	padyanoor	padyanoor	NOUN
ijtc-456	207	3	,	,	PUNCT
ijtc-456	207	4	a.	a.	NOUN
ijtc-456	207	5	(	(	PUNCT
ijtc-456	207	6	2020	2020	NUM
ijtc-456	207	7	)	)	PUNCT
ijtc-456	207	8	.	.	PUNCT
ijtc-456	208	1	kebijakan	kebijakan	PROPN
ijtc-456	208	2	pajak	pajak	PROPN
ijtc-456	208	3	indonesia	indonesia	PROPN
ijtc-456	208	4	menanggapi	menanggapi	PROPN
ijtc-456	208	5	krisis	krisis	VERB
ijtc-456	208	6	covid-19	covid-19	PROPN
ijtc-456	208	7	:	:	PUNCT
ijtc-456	208	8	manfaat	manfaat	PROPN
ijtc-456	208	9	bagi	bagi	PROPN
ijtc-456	208	10	wajib	wajib	PROPN
ijtc-456	208	11	pajak	pajak	PROPN
ijtc-456	208	12	.	.	PUNCT
ijtc-456	209	1	e	e	X
ijtc-456	209	2	-	-	ADJ
ijtc-456	209	3	jurnal	jurnal	ADJ
ijtc-456	209	4	akuntansi	akuntansi	PROPN
ijtc-456	209	5	,	,	PUNCT
ijtc-456	209	6	30(9	30(9	PROPN
ijtc-456	209	7	)	)	PUNCT
ijtc-456	209	8	,	,	PUNCT
ijtc-456	209	9	2216	2216	NUM
ijtc-456	209	10	.	.	PUNCT
ijtc-456	210	1	https://doi.org/10.24843/eja.2020.v30.i09.p04	https://doi.org/10.24843/eja.2020.v30.i09.p04	PROPN
ijtc-456	210	2	prasetyo	prasetyo	NOUN
ijtc-456	210	3	,	,	PUNCT
ijtc-456	210	4	y.	y.	PROPN
ijtc-456	210	5	t.	t.	PROPN
ijtc-456	210	6	,	,	PUNCT
ijtc-456	210	7	castillo	castillo	PROPN
ijtc-456	210	8	,	,	PUNCT
ijtc-456	210	9	a.	a.	NOUN
ijtc-456	210	10	m.	m.	NOUN
ijtc-456	210	11	,	,	PUNCT
ijtc-456	210	12	salonga	salonga	PROPN
ijtc-456	210	13	,	,	PUNCT
ijtc-456	210	14	l.	l.	PROPN
ijtc-456	210	15	j.	j.	PROPN
ijtc-456	210	16	,	,	PUNCT
ijtc-456	210	17	sia	sia	PROPN
ijtc-456	210	18	,	,	PUNCT
ijtc-456	210	19	j.	j.	PROPN
ijtc-456	210	20	a.	a.	PROPN
ijtc-456	210	21	,	,	PUNCT
ijtc-456	210	22	&	&	CCONJ
ijtc-456	210	23	seneta	seneta	PROPN
ijtc-456	210	24	,	,	PUNCT
ijtc-456	210	25	j.	j.	PROPN
ijtc-456	210	26	a.	a.	PROPN
ijtc-456	210	27	(	(	PUNCT
ijtc-456	210	28	2020	2020	NUM
ijtc-456	210	29	)	)	PUNCT
ijtc-456	210	30	.	.	PUNCT
ijtc-456	211	1	factors	factor	NOUN
ijtc-456	211	2	affecting	affect	VERB
ijtc-456	211	3	perceived	perceive	VERB
ijtc-456	211	4	effectiveness	effectiveness	NOUN
ijtc-456	211	5	of	of	ADP
ijtc-456	211	6	covid-19	covid-19	PROPN
ijtc-456	211	7	prevention	prevention	NOUN
ijtc-456	211	8	measures	measure	NOUN
ijtc-456	211	9	among	among	ADP
ijtc-456	211	10	filipinos	filipino	NOUN
ijtc-456	211	11	during	during	ADP
ijtc-456	211	12	enhanced	enhanced	ADJ
ijtc-456	211	13	community	community	NOUN
ijtc-456	211	14	quarantine	quarantine	NOUN
ijtc-456	211	15	in	in	ADP
ijtc-456	211	16	luzon	luzon	PROPN
ijtc-456	211	17	,	,	PUNCT
ijtc-456	211	18	philippines	philippine	NOUN
ijtc-456	211	19	:	:	PUNCT
ijtc-456	211	20	integrating	integrate	VERB
ijtc-456	211	21	protection	protection	NOUN
ijtc-456	211	22	motivation	motivation	NOUN
ijtc-456	211	23	theory	theory	NOUN
ijtc-456	211	24	and	and	CCONJ
ijtc-456	211	25	extended	extended	ADJ
ijtc-456	211	26	theory	theory	NOUN
ijtc-456	211	27	of	of	ADP
ijtc-456	211	28	planned	plan	VERB
ijtc-456	211	29	behavior	behavior	NOUN
ijtc-456	211	30	.	.	PUNCT
ijtc-456	212	1	international	international	ADJ
ijtc-456	212	2	journal	journal	NOUN
ijtc-456	212	3	of	of	ADP
ijtc-456	212	4	infectious	infectious	ADJ
ijtc-456	212	5	diseases	disease	NOUN
ijtc-456	212	6	,	,	PUNCT
ijtc-456	212	7	99	99	NUM
ijtc-456	212	8	,	,	PUNCT
ijtc-456	212	9	312–323	312–323	NUM
ijtc-456	212	10	.	.	PUNCT
ijtc-456	213	1	https://doi.org/10.1016/j.ijid.2020.07.074	https://doi.org/10.1016/j.ijid.2020.07.074	PROPN
ijtc-456	213	2	rahmadhani	rahmadhani	PROPN
ijtc-456	213	3	,	,	PUNCT
ijtc-456	213	4	s.	s.	PROPN
ijtc-456	213	5	r.	r.	PROPN
ijtc-456	213	6	,	,	PUNCT
ijtc-456	213	7	cheisviyanny	cheisviyanny	PROPN
ijtc-456	213	8	,	,	PUNCT
ijtc-456	213	9	c.	c.	PROPN
ijtc-456	213	10	,	,	PUNCT
ijtc-456	213	11	&	&	CCONJ
ijtc-456	213	12	mulyani	mulyani	PROPN
ijtc-456	213	13	,	,	PUNCT
ijtc-456	213	14	e.	e.	PROPN
ijtc-456	213	15	(	(	PUNCT
ijtc-456	213	16	2020	2020	NUM
ijtc-456	213	17	)	)	PUNCT
ijtc-456	213	18	.	.	PUNCT
ijtc-456	214	1	analisis	analisis	NOUN
ijtc-456	214	2	kepatuhan	kepatuhan	PROPN
ijtc-456	214	3	pajak	pajak	ADV
ijtc-456	214	4	pelaku	pelaku	PROPN
ijtc-456	214	5	umkm	umkm	ADJ
ijtc-456	214	6	pasca	pasca	NOUN
ijtc-456	214	7	penerbitan	penerbitan	PROPN
ijtc-456	214	8	peraturan	peraturan	PROPN
ijtc-456	214	9	pemerintah	pemerintah	PROPN
ijtc-456	214	10	nomor	nomor	VERB
ijtc-456	214	11	23	23	NUM
ijtc-456	214	12	tahun	tahun	PROPN
ijtc-456	214	13	2018	2018	NUM
ijtc-456	214	14	.	.	PUNCT
ijtc-456	215	1	jurnal	jurnal	ADJ
ijtc-456	215	2	eksplorasi	eksplorasi	PROPN
ijtc-456	215	3	akuntansi	akuntansi	PROPN
ijtc-456	215	4	,	,	PUNCT
ijtc-456	215	5	2(1	2(1	NUM
ijtc-456	215	6	)	)	PUNCT
ijtc-456	215	7	,	,	PUNCT
ijtc-456	215	8	2537–2553	2537–2553	NUM
ijtc-456	215	9	.	.	PUNCT
ijtc-456	216	1	https://doi.org/10.24036/jea.v2i1.228	https://doi.org/10.24036/jea.v2i1.228	PROPN
ijtc-456	216	2	rahmawati	rahmawati	PROPN
ijtc-456	216	3	,	,	PUNCT
ijtc-456	216	4	e.	e.	PROPN
ijtc-456	216	5	,	,	PUNCT
ijtc-456	216	6	&	&	CCONJ
ijtc-456	216	7	apriliasari	apriliasari	PROPN
ijtc-456	216	8	,	,	PUNCT
ijtc-456	216	9	v.	v.	PROPN
ijtc-456	216	10	(	(	PUNCT
ijtc-456	216	11	2021	2021	NUM
ijtc-456	216	12	)	)	PUNCT
ijtc-456	216	13	.	.	PUNCT
ijtc-456	217	1	insentif	insentif	PROPN
ijtc-456	217	2	pph	pph	PROPN
ijtc-456	217	3	final	final	PROPN
ijtc-456	217	4	ditanggung	ditanggung	PROPN
ijtc-456	217	5	pemerintah	pemerintah	PROPN
ijtc-456	217	6	selama	selama	PROPN
ijtc-456	217	7	pandemi	pandemi	PROPN
ijtc-456	217	8	covid-19	covid-19	PROPN
ijtc-456	217	9	bagi	bagi	PROPN
ijtc-456	217	10	umkm	umkm	PROPN
ijtc-456	217	11	yang	yang	PROPN
ijtc-456	217	12	memiliki	memiliki	PROPN
ijtc-456	217	13	peredaran	peredaran	PROPN
ijtc-456	217	14	bruto	bruto	PROPN
ijtc-456	217	15	tertentu	tertentu	PROPN
ijtc-456	217	16	.	.	PUNCT
ijtc-456	218	1	jurnal	jurnal	PROPN
ijtc-456	218	2	pajak	pajak	PROPN
ijtc-456	218	3	dan	dan	PROPN
ijtc-456	218	4	keuangan	keuangan	PROPN
ijtc-456	218	5	negara	negara	PROPN
ijtc-456	218	6	(	(	PUNCT
ijtc-456	218	7	pkn	pkn	PROPN
ijtc-456	218	8	)	)	PUNCT
ijtc-456	218	9	,	,	PUNCT
ijtc-456	218	10	3(1	3(1	NUM
ijtc-456	218	11	)	)	PUNCT
ijtc-456	218	12	,	,	PUNCT
ijtc-456	218	13	81–97	81–97	NUM
ijtc-456	218	14	.	.	PUNCT
ijtc-456	219	1	https://doi.org/10.31092/jpkn.v3i1.1273	https://doi.org/10.31092/jpkn.v3i1.1273	PROPN
ijtc-456	219	2	resmi	resmi	PROPN
ijtc-456	219	3	,	,	PUNCT
ijtc-456	219	4	s.	s.	PROPN
ijtc-456	219	5	,	,	PUNCT
ijtc-456	219	6	&	&	CCONJ
ijtc-456	219	7	barmawi	barmawi	PROPN
ijtc-456	219	8	,	,	PUNCT
ijtc-456	219	9	m.	m.	NOUN
ijtc-456	219	10	m.	m.	NOUN
ijtc-456	219	11	(	(	PUNCT
ijtc-456	219	12	2022	2022	NUM
ijtc-456	219	13	)	)	PUNCT
ijtc-456	219	14	.	.	PUNCT
ijtc-456	220	1	pemanfaatan	pemanfaatan	ADJ
ijtc-456	220	2	insentif	insentif	PROPN
ijtc-456	220	3	pajak	pajak	PROPN
ijtc-456	220	4	untuk	untuk	PROPN
ijtc-456	220	5	umkm	umkm	PROPN
ijtc-456	220	6	di	di	PROPN
ijtc-456	220	7	masa	masa	PROPN
ijtc-456	220	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	220	9	an	an	DET
ijtc-456	220	10	analysis	analysis	NOUN
ijtc-456	220	11	of	of	ADP
ijtc-456	220	12	the	the	DET
ijtc-456	220	13	effectiveness	effectiveness	NOUN
ijtc-456	220	14	of	of	ADP
ijtc-456	220	15	the	the	DET
ijtc-456	220	16	policy	policy	NOUN
ijtc-456	220	17	of	of	ADP
ijtc-456	220	18	allocation	allocation	NOUN
ijtc-456	220	19	on	on	ADP
ijtc-456	220	20	income	income	NOUN
ijtc-456	220	21	tax	tax	NOUN
ijtc-456	220	22	incentive	incentive	NOUN
ijtc-456	220	23	covered	cover	VERB
ijtc-456	220	24	by	by	ADP
ijtc-456	220	25	the	the	DET
ijtc-456	220	26	government	government	NOUN
ijtc-456	220	27	in	in	ADP
ijtc-456	220	28	the	the	DET
ijtc-456	220	29	context	context	NOUN
ijtc-456	220	30	of	of	ADP
ijtc-456	220	31	handling	handle	VERB
ijtc-456	220	32	corona	corona	NOUN
ijtc-456	220	33	virus	virus	NOUN
ijtc-456	220	34	disease	disease	NOUN
ijtc-456	220	35	2019	2019	NUM
ijtc-456	220	36	(	(	PUNCT
ijtc-456	220	37	a	a	DET
ijtc-456	220	38	case	case	NOUN
ijtc-456	220	39	study	study	NOUN
ijtc-456	220	40	of	of	ADP
ijtc-456	220	41	west	west	PROPN
ijtc-456	220	42	bekasi	bekasi	PROPN
ijtc-456	220	43	kpp	kpp	PROPN
ijtc-456	220	44	pratama	pratama	NOUN
ijtc-456	220	45	in	in	ADP
ijtc-456	220	46	2020	2020	NUM
ijtc-456	220	47	)	)	PUNCT
ijtc-456	220	48	hidayati	hidayati	PROPN
ijtc-456	220	49	,	,	PUNCT
ijtc-456	220	50	putri	putri	ADJ
ijtc-456	220	51	,	,	PUNCT
ijtc-456	220	52	andayani	andayani	ADJ
ijtc-456	220	53	,	,	PUNCT
ijtc-456	220	54	and	and	CCONJ
ijtc-456	220	55	priyanda	priyanda	NOUN
ijtc-456	220	56	181	181	NUM
ijtc-456	220	57	|	|	ADV
ijtc-456	220	58	ilomata	ilomata	PROPN
ijtc-456	220	59	international	international	ADJ
ijtc-456	220	60	journal	journal	NOUN
ijtc-456	220	61	of	of	ADP
ijtc-456	220	62	tax	tax	PROPN
ijtc-456	220	63	&	&	CCONJ
ijtc-456	220	64	accounting	accounting	PROPN
ijtc-456	220	65	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	220	66	pandemi	pandemi	PROPN
ijtc-456	220	67	covid	covid	PROPN
ijtc-456	220	68	19	19	NUM
ijtc-456	220	69	.	.	PUNCT
ijtc-456	220	70	jurnal	jurnal	PROPN
ijtc-456	220	71	berdaya	berdaya	PROPN
ijtc-456	220	72	mandiri	mandiri	PROPN
ijtc-456	220	73	,	,	PUNCT
ijtc-456	220	74	4(1	4(1	NOUN
ijtc-456	220	75	)	)	PUNCT
ijtc-456	220	76	,	,	PUNCT
ijtc-456	220	77	1–11	1–11	PROPN
ijtc-456	220	78	.	.	PUNCT
ijtc-456	221	1	https://doi.org/https://doi.org/10.31316/jbm.v4i1.1852	https://doi.org/https://doi.org/10.31316/jbm.v4i1.1852	ADJ
ijtc-456	221	2	sarjono	sarjono	ADJ
ijtc-456	221	3	,	,	PUNCT
ijtc-456	221	4	b.	b.	PROPN
ijtc-456	221	5	(	(	PUNCT
ijtc-456	221	6	2021	2021	NUM
ijtc-456	221	7	)	)	PUNCT
ijtc-456	221	8	.	.	PUNCT
ijtc-456	222	1	dampak	dampak	PROPN
ijtc-456	222	2	insentif	insentif	PROPN
ijtc-456	222	3	pph	pph	PROPN
ijtc-456	222	4	pasal	pasal	PROPN
ijtc-456	222	5	21	21	NUM
ijtc-456	222	6	saat	saat	PROPN
ijtc-456	222	7	pandemi	pandemi	ADP
ijtc-456	222	8	covid-19	covid-19	PROPN
ijtc-456	222	9	terhadap	terhadap	PROPN
ijtc-456	222	10	take	take	VERB
ijtc-456	222	11	home	home	NOUN
ijtc-456	222	12	pay	pay	NOUN
ijtc-456	222	13	dan	dan	PROPN
ijtc-456	222	14	pelaporan	pelaporan	PROPN
ijtc-456	222	15	spt	spt	PROPN
ijtc-456	222	16	tahunan	tahunan	PROPN
ijtc-456	222	17	.	.	PUNCT
ijtc-456	223	1	jurnal	jurnal	PROPN
ijtc-456	223	2	bisnis	bisnis	PROPN
ijtc-456	223	3	terapan	terapan	PROPN
ijtc-456	223	4	,	,	PUNCT
ijtc-456	223	5	5(2	5(2	NUM
ijtc-456	223	6	)	)	PUNCT
ijtc-456	223	7	,	,	PUNCT
ijtc-456	223	8	257–270	257–270	NUM
ijtc-456	223	9	.	.	PUNCT
ijtc-456	224	1	https://doi.org/10.24123/jbt.v5i2.4531	https://doi.org/10.24123/jbt.v5i2.4531	PROPN
ijtc-456	224	2	scivicco	scivicco	NOUN
ijtc-456	224	3	,	,	PUNCT
ijtc-456	224	4	m.	m.	NOUN
ijtc-456	224	5	,	,	PUNCT
ijtc-456	224	6	nolasco	nolasco	PROPN
ijtc-456	224	7	,	,	PUNCT
ijtc-456	224	8	a.	a.	PROPN
ijtc-456	224	9	,	,	PUNCT
ijtc-456	224	10	esposito	esposito	PROPN
ijtc-456	224	11	,	,	PUNCT
ijtc-456	224	12	l.	l.	PROPN
ijtc-456	224	13	,	,	PUNCT
ijtc-456	224	14	ariano	ariano	PROPN
ijtc-456	224	15	,	,	PUNCT
ijtc-456	224	16	a.	a.	NOUN
ijtc-456	224	17	,	,	PUNCT
ijtc-456	224	18	squillante	squillante	NOUN
ijtc-456	224	19	,	,	PUNCT
ijtc-456	224	20	j.	j.	PROPN
ijtc-456	224	21	,	,	PUNCT
ijtc-456	224	22	esposito	esposito	PROPN
ijtc-456	224	23	,	,	PUNCT
ijtc-456	224	24	f.	f.	PROPN
ijtc-456	224	25	,	,	PUNCT
ijtc-456	224	26	cirillo	cirillo	PROPN
ijtc-456	224	27	,	,	PUNCT
ijtc-456	224	28	t.	t.	PROPN
ijtc-456	224	29	,	,	PUNCT
ijtc-456	224	30	&	&	CCONJ
ijtc-456	224	31	severino	severino	PROPN
ijtc-456	224	32	,	,	PUNCT
ijtc-456	224	33	l.	l.	PROPN
ijtc-456	224	34	(	(	PUNCT
ijtc-456	224	35	2022	2022	NUM
ijtc-456	224	36	)	)	PUNCT
ijtc-456	224	37	.	.	PUNCT
ijtc-456	225	1	effects	effect	NOUN
ijtc-456	225	2	of	of	ADP
ijtc-456	225	3	covid-19	covid-19	PROPN
ijtc-456	225	4	pandemic	pandemic	ADJ
ijtc-456	225	5	lockdown	lockdown	NOUN
ijtc-456	225	6	and	and	CCONJ
ijtc-456	225	7	environmental	environmental	ADJ
ijtc-456	225	8	pollution	pollution	NOUN
ijtc-456	225	9	assessment	assessment	NOUN
ijtc-456	225	10	in	in	ADP
ijtc-456	225	11	campania	campania	PROPN
ijtc-456	225	12	region	region	PROPN
ijtc-456	225	13	(	(	PUNCT
ijtc-456	225	14	italy	italy	PROPN
ijtc-456	225	15	)	)	PUNCT
ijtc-456	225	16	through	through	ADP
ijtc-456	225	17	the	the	DET
ijtc-456	225	18	analysis	analysis	NOUN
ijtc-456	225	19	of	of	ADP
ijtc-456	225	20	heavy	heavy	ADJ
ijtc-456	225	21	metals	metal	NOUN
ijtc-456	225	22	in	in	ADP
ijtc-456	225	23	honeybees	honeybee	NOUN
ijtc-456	225	24	.	.	PUNCT
ijtc-456	226	1	environmental	environmental	ADJ
ijtc-456	226	2	pollution	pollution	NOUN
ijtc-456	226	3	,	,	PUNCT
ijtc-456	226	4	119504	119504	NUM
ijtc-456	226	5	.	.	PUNCT
ijtc-456	227	1	https://doi.org/10.1016/j.envpol.2022.119504	https://doi.org/10.1016/j.envpol.2022.119504	PROPN
ijtc-456	227	2	selvi	selvi	PROPN
ijtc-456	227	3	,	,	PUNCT
ijtc-456	227	4	s.	s.	PROPN
ijtc-456	227	5	,	,	PUNCT
ijtc-456	227	6	&	&	CCONJ
ijtc-456	227	7	ramdhan	ramdhan	PROPN
ijtc-456	227	8	,	,	PUNCT
ijtc-456	227	9	a.	a.	NOUN
ijtc-456	227	10	(	(	PUNCT
ijtc-456	227	11	2020	2020	NUM
ijtc-456	227	12	)	)	PUNCT
ijtc-456	227	13	.	.	PUNCT
ijtc-456	228	1	kajian	kajian	PROPN
ijtc-456	228	2	kebijakan	kebijakan	PROPN
ijtc-456	228	3	pemberian	pemberian	PROPN
ijtc-456	228	4	insentif	insentif	PROPN
ijtc-456	228	5	pajak	pajak	ADV
ijtc-456	228	6	dalam	dalam	PROPN
ijtc-456	228	7	mengatasi	mengatasi	PROPN
ijtc-456	228	8	dampak	dampak	PROPN
ijtc-456	228	9	virus	virus	PROPN
ijtc-456	228	10	corona	corona	PROPN
ijtc-456	228	11	di	di	PROPN
ijtc-456	228	12	indonesia	indonesia	PROPN
ijtc-456	228	13	tahun	tahun	PROPN
ijtc-456	228	14	2019	2019	NUM
ijtc-456	228	15	.	.	PUNCT
ijtc-456	229	1	transparansi	transparansi	PROPN
ijtc-456	229	2	 	 	SPACE
ijtc-456	229	3	:	:	PUNCT
ijtc-456	229	4	jurnal	jurnal	ADJ
ijtc-456	229	5	ilmiah	ilmiah	PROPN
ijtc-456	229	6	ilmu	ilmu	PROPN
ijtc-456	229	7	administrasi	administrasi	NOUN
ijtc-456	229	8	,	,	PUNCT
ijtc-456	229	9	3(1	3(1	NUM
ijtc-456	229	10	)	)	PUNCT
ijtc-456	229	11	,	,	PUNCT
ijtc-456	229	12	96–100	96–100	NUM
ijtc-456	229	13	.	.	PUNCT
ijtc-456	229	14	https://doi.org/10.31334/transparansi.v3i1.846	https://doi.org/10.31334/transparansi.v3i1.846	NOUN
ijtc-456	229	15	song	song	NOUN
ijtc-456	229	16	,	,	PUNCT
ijtc-456	229	17	m.	m.	NOUN
ijtc-456	229	18	,	,	PUNCT
ijtc-456	229	19	wang	wang	PROPN
ijtc-456	229	20	,	,	PUNCT
ijtc-456	229	21	s.	s.	PROPN
ijtc-456	229	22	,	,	PUNCT
ijtc-456	229	23	&	&	CCONJ
ijtc-456	229	24	zhang	zhang	PROPN
ijtc-456	229	25	,	,	PUNCT
ijtc-456	229	26	h.	h.	PROPN
ijtc-456	229	27	(	(	PUNCT
ijtc-456	229	28	2020	2020	NUM
ijtc-456	229	29	)	)	PUNCT
ijtc-456	229	30	.	.	PUNCT
ijtc-456	230	1	could	could	AUX
ijtc-456	230	2	environmental	environmental	VERB
ijtc-456	230	3	regulation	regulation	NOUN
ijtc-456	230	4	and	and	CCONJ
ijtc-456	230	5	r	r	NOUN
ijtc-456	230	6	and	and	CCONJ
ijtc-456	230	7	d	d	NOUN
ijtc-456	230	8	tax	tax	NOUN
ijtc-456	230	9	incentives	incentive	NOUN
ijtc-456	230	10	affect	affect	VERB
ijtc-456	230	11	green	green	ADJ
ijtc-456	230	12	product	product	NOUN
ijtc-456	230	13	innovation	innovation	NOUN
ijtc-456	230	14	?	?	PUNCT
ijtc-456	231	1	journal	journal	NOUN
ijtc-456	231	2	of	of	ADP
ijtc-456	231	3	cleaner	clean	ADJ
ijtc-456	231	4	production	production	NOUN
ijtc-456	231	5	,	,	PUNCT
ijtc-456	231	6	258	258	NUM
ijtc-456	231	7	,	,	PUNCT
ijtc-456	231	8	120849	120849	NUM
ijtc-456	231	9	.	.	PUNCT
ijtc-456	232	1	https://doi.org/10.1016/j.jclepro.2020.120849	https://doi.org/10.1016/j.jclepro.2020.120849	PROPN
ijtc-456	232	2	stebbins	stebbins	PROPN
ijtc-456	232	3	,	,	PUNCT
ijtc-456	232	4	s.	s.	PROPN
ijtc-456	232	5	(	(	PUNCT
ijtc-456	232	6	2020	2020	NUM
ijtc-456	232	7	,	,	PUNCT
ijtc-456	232	8	april	april	PROPN
ijtc-456	232	9	14	14	NUM
ijtc-456	232	10	)	)	PUNCT
ijtc-456	232	11	.	.	PUNCT
ijtc-456	233	1	unemployment	unemployment	NOUN
ijtc-456	233	2	:	:	PUNCT
ijtc-456	233	3	these	these	PRON
ijtc-456	233	4	are	be	AUX
ijtc-456	233	5	every	every	DET
ijtc-456	233	6	state	state	NOUN
ijtc-456	233	7	’s	’s	PART
ijtc-456	233	8	claims	claim	NOUN
ijtc-456	233	9	since	since	SCONJ
ijtc-456	233	10	the	the	DET
ijtc-456	233	11	coronavirus	coronavirus	NOUN
ijtc-456	233	12	shut	shut	VERB
ijtc-456	233	13	the	the	DET
ijtc-456	233	14	economy	economy	NOUN
ijtc-456	233	15	down	down	ADP
ijtc-456	233	16	.	.	PUNCT
ijtc-456	234	1	usa	usa	PROPN
ijtc-456	234	2	today	today	NOUN
ijtc-456	234	3	,	,	PUNCT
ijtc-456	234	4	1	1	NUM
ijtc-456	234	5	.	.	PUNCT
ijtc-456	234	6	https://www.usatoday.com/story/money/2020/04/14/coronavirus-unemploymentclaims-caused-covid-19-crisis-state/5130034002/	https://www.usatoday.com/story/money/2020/04/14/coronavirus-unemploymentclaims-caused-covid-19-crisis-state/5130034002/	X
ijtc-456	234	7	sugiyono	sugiyono	NOUN
ijtc-456	234	8	.	.	PUNCT
ijtc-456	235	1	(	(	PUNCT
ijtc-456	235	2	2019	2019	NUM
ijtc-456	235	3	)	)	PUNCT
ijtc-456	235	4	.	.	PUNCT
ijtc-456	236	1	metode	metode	PROPN
ijtc-456	236	2	penelitian	penelitian	PROPN
ijtc-456	236	3	kuantitatif	kuantitatif	PROPN
ijtc-456	236	4	kualitatif	kualitatif	PROPN
ijtc-456	236	5	dan	dan	PROPN
ijtc-456	236	6	r&d	r&d	PROPN
ijtc-456	236	7	(	(	PUNCT
ijtc-456	236	8	i	i	NOUN
ijtc-456	236	9	)	)	PUNCT
ijtc-456	236	10	.	.	PUNCT
ijtc-456	237	1	alfabeta	alfabeta	PROPN
ijtc-456	237	2	.	.	PUNCT
ijtc-456	238	1	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	PROPN
ijtc-456	238	2	sulistiani	sulistiani	PROPN
ijtc-456	238	3	,	,	PUNCT
ijtc-456	238	4	t.	t.	PROPN
ijtc-456	238	5	n.	n.	PROPN
ijtc-456	238	6	a.	a.	PROPN
ijtc-456	238	7	,	,	PUNCT
ijtc-456	238	8	&	&	CCONJ
ijtc-456	238	9	wijaya	wijaya	PROPN
ijtc-456	238	10	,	,	PUNCT
ijtc-456	238	11	l.	l.	PROPN
ijtc-456	238	12	s.	s.	PROPN
ijtc-456	238	13	(	(	PUNCT
ijtc-456	238	14	2021	2021	NUM
ijtc-456	238	15	)	)	PUNCT
ijtc-456	238	16	.	.	PUNCT
ijtc-456	239	1	strategi	strategi	PROPN
ijtc-456	239	2	komunikasi	komunikasi	PROPN
ijtc-456	239	3	eksternal	eksternal	PROPN
ijtc-456	239	4	public	public	ADJ
ijtc-456	239	5	relations	relation	NOUN
ijtc-456	239	6	pemerintah	pemerintah	PROPN
ijtc-456	239	7	kota	kota	PROPN
ijtc-456	239	8	salatiga	salatiga	PROPN
ijtc-456	239	9	di	di	PROPN
ijtc-456	239	10	masa	masa	PROPN
ijtc-456	239	11	pandemi	pandemi	ADP
ijtc-456	239	12	covid-19	covid-19	PROPN
ijtc-456	239	13	.	.	PUNCT
ijtc-456	240	1	jurnal	jurnal	ADJ
ijtc-456	240	2	pikma	pikma	PROPN
ijtc-456	240	3	:	:	PUNCT
ijtc-456	240	4	publikasi	publikasi	NOUN
ijtc-456	240	5	media	medium	NOUN
ijtc-456	240	6	dan	dan	PROPN
ijtc-456	240	7	cinema	cinema	PROPN
ijtc-456	240	8	,	,	PUNCT
ijtc-456	240	9	4(1	4(1	NOUN
ijtc-456	240	10	)	)	PUNCT
ijtc-456	240	11	,	,	PUNCT
ijtc-456	240	12	25–39	25–39	NUM
ijtc-456	240	13	.	.	PUNCT
ijtc-456	241	1	https://doi.org/https://doi.org/10.24076/pikma.v4i1.597	https://doi.org/https://doi.org/10.24076/pikma.v4i1.597	PROPN
ijtc-456	241	2	sun	sun	PROPN
ijtc-456	241	3	,	,	PUNCT
ijtc-456	241	4	b.	b.	PROPN
ijtc-456	241	5	,	,	PUNCT
ijtc-456	241	6	&	&	CCONJ
ijtc-456	241	7	sankar	sankar	PROPN
ijtc-456	241	8	,	,	PUNCT
ijtc-456	241	9	a.	a.	NOUN
ijtc-456	241	10	(	(	PUNCT
ijtc-456	241	11	2022	2022	NUM
ijtc-456	241	12	)	)	PUNCT
ijtc-456	241	13	.	.	PUNCT
ijtc-456	242	1	the	the	DET
ijtc-456	242	2	changing	change	VERB
ijtc-456	242	3	effectiveness	effectiveness	NOUN
ijtc-456	242	4	of	of	ADP
ijtc-456	242	5	financial	financial	ADJ
ijtc-456	242	6	incentives	incentive	NOUN
ijtc-456	242	7	:	:	PUNCT
ijtc-456	242	8	theory	theory	NOUN
ijtc-456	242	9	and	and	CCONJ
ijtc-456	242	10	evidence	evidence	NOUN
ijtc-456	242	11	from	from	ADP
ijtc-456	242	12	residential	residential	ADJ
ijtc-456	242	13	solar	solar	ADJ
ijtc-456	242	14	rebate	rebate	NOUN
ijtc-456	242	15	programs	program	NOUN
ijtc-456	242	16	in	in	ADP
ijtc-456	242	17	california	california	PROPN
ijtc-456	242	18	.	.	PUNCT
ijtc-456	243	1	energy	energy	NOUN
ijtc-456	243	2	policy	policy	NOUN
ijtc-456	243	3	,	,	PUNCT
ijtc-456	243	4	162	162	NUM
ijtc-456	243	5	,	,	PUNCT
ijtc-456	243	6	112804	112804	NUM
ijtc-456	243	7	.	.	PUNCT
ijtc-456	244	1	https://doi.org/10.1016/j.enpol.2022.112804	https://doi.org/10.1016/j.enpol.2022.112804	PROPN
ijtc-456	244	2	tarkom	tarkom	PROPN
ijtc-456	244	3	,	,	PUNCT
ijtc-456	244	4	a.	a.	NOUN
ijtc-456	244	5	(	(	PUNCT
ijtc-456	244	6	2021	2021	NUM
ijtc-456	244	7	)	)	PUNCT
ijtc-456	244	8	.	.	PUNCT
ijtc-456	245	1	impact	impact	NOUN
ijtc-456	245	2	of	of	ADP
ijtc-456	245	3	covid-19	covid-19	PROPN
ijtc-456	245	4	exposure	exposure	NOUN
ijtc-456	245	5	on	on	ADP
ijtc-456	245	6	working	work	VERB
ijtc-456	245	7	capital	capital	NOUN
ijtc-456	245	8	management	management	NOUN
ijtc-456	245	9	:	:	PUNCT
ijtc-456	245	10	the	the	DET
ijtc-456	245	11	moderating	moderate	VERB
ijtc-456	245	12	effect	effect	NOUN
ijtc-456	245	13	of	of	ADP
ijtc-456	245	14	investment	investment	NOUN
ijtc-456	245	15	opportunities	opportunity	NOUN
ijtc-456	245	16	and	and	CCONJ
ijtc-456	245	17	government	government	NOUN
ijtc-456	245	18	incentives	incentive	NOUN
ijtc-456	245	19	.	.	PUNCT
ijtc-456	246	1	finance	finance	NOUN
ijtc-456	246	2	research	research	NOUN
ijtc-456	246	3	letters	letter	NOUN
ijtc-456	246	4	,	,	PUNCT
ijtc-456	246	5	102666	102666	NUM
ijtc-456	246	6	.	.	PUNCT
ijtc-456	247	1	https://doi.org/10.1016/j.frl.2021.102666	https://doi.org/10.1016/j.frl.2021.102666	PROPN
ijtc-456	247	2	tsui	tsui	PROPN
ijtc-456	247	3	,	,	PUNCT
ijtc-456	247	4	k.	k.	PROPN
ijtc-456	247	5	w.	w.	PROPN
ijtc-456	247	6	h.	h.	PROPN
ijtc-456	247	7	,	,	PUNCT
ijtc-456	247	8	fu	fu	PROPN
ijtc-456	247	9	,	,	PUNCT
ijtc-456	247	10	x.	x.	PROPN
ijtc-456	247	11	,	,	PUNCT
ijtc-456	247	12	chen	chen	PROPN
ijtc-456	247	13	,	,	PUNCT
ijtc-456	247	14	t.	t.	PROPN
ijtc-456	247	15	,	,	PUNCT
ijtc-456	247	16	lei	lei	PROPN
ijtc-456	247	17	,	,	PUNCT
ijtc-456	247	18	z.	z.	PROPN
ijtc-456	247	19	,	,	PUNCT
ijtc-456	247	20	&	&	CCONJ
ijtc-456	247	21	wu	wu	PROPN
ijtc-456	247	22	,	,	PUNCT
ijtc-456	247	23	h.	h.	PROPN
ijtc-456	247	24	(	(	PUNCT
ijtc-456	247	25	2021	2021	NUM
ijtc-456	247	26	)	)	PUNCT
ijtc-456	247	27	.	.	PUNCT
ijtc-456	248	1	analyzing	analyze	VERB
ijtc-456	248	2	hong	hong	PROPN
ijtc-456	248	3	kong	kong	PROPN
ijtc-456	248	4	’s	’s	PART
ijtc-456	248	5	inbound	inbound	PROPN
ijtc-456	248	6	tourism	tourism	NOUN
ijtc-456	248	7	:	:	PUNCT
ijtc-456	248	8	the	the	DET
ijtc-456	248	9	impact	impact	NOUN
ijtc-456	248	10	of	of	ADP
ijtc-456	248	11	the	the	DET
ijtc-456	248	12	covid-19	covid-19	PROPN
ijtc-456	248	13	pandemic	pandemic	NOUN
ijtc-456	248	14	.	.	PUNCT
ijtc-456	249	1	iatss	iatss	PROPN
ijtc-456	249	2	research	research	PROPN
ijtc-456	249	3	,	,	PUNCT
ijtc-456	249	4	45(4	45(4	NUM
ijtc-456	249	5	)	)	PUNCT
ijtc-456	249	6	,	,	PUNCT
ijtc-456	249	7	440–450	440–450	NUM
ijtc-456	249	8	.	.	PUNCT
ijtc-456	250	1	https://doi.org/10.1016/j.iatssr.2021.11.003	https://doi.org/10.1016/j.iatssr.2021.11.003	PROPN
ijtc-456	250	2	unicef	unicef	NOUN
ijtc-456	250	3	.	.	PUNCT
ijtc-456	251	1	(	(	PUNCT
ijtc-456	251	2	2021	2021	NUM
ijtc-456	251	3	)	)	PUNCT
ijtc-456	251	4	.	.	PUNCT
ijtc-456	252	1	analysis	analysis	NOUN
ijtc-456	252	2	of	of	ADP
ijtc-456	252	3	the	the	DET
ijtc-456	252	4	social	social	ADJ
ijtc-456	252	5	and	and	CCONJ
ijtc-456	252	6	economic	economic	ADJ
ijtc-456	252	7	impacts	impact	NOUN
ijtc-456	252	8	on	on	ADP
ijtc-456	252	9	covid-19	covid-19	PROPN
ijtc-456	252	10	and	and	CCONJ
ijtc-456	252	11	strategic	strategic	ADJ
ijtc-456	252	12	policy	policy	NOUN
ijtc-456	252	13	recommendations	recommendation	NOUN
ijtc-456	252	14	for	for	ADP
ijtc-456	252	15	indonesia	indonesia	PROPN
ijtc-456	252	16	.	.	PUNCT
ijtc-456	253	1	https://t.ly/jugn	https://t.ly/jugn	PROPN
ijtc-456	253	2	utami	utami	PROPN
ijtc-456	253	3	,	,	PUNCT
ijtc-456	253	4	b.	b.	PROPN
ijtc-456	253	5	a.	a.	PROPN
ijtc-456	253	6	,	,	PUNCT
ijtc-456	253	7	&	&	CCONJ
ijtc-456	253	8	kafabih	kafabih	PROPN
ijtc-456	253	9	,	,	PUNCT
ijtc-456	253	10	a.	a.	NOUN
ijtc-456	253	11	(	(	PUNCT
ijtc-456	253	12	2021	2021	NUM
ijtc-456	253	13	)	)	PUNCT
ijtc-456	253	14	.	.	PUNCT
ijtc-456	254	1	sektor	sektor	PROPN
ijtc-456	254	2	pariwisata	pariwisata	PROPN
ijtc-456	254	3	indonesia	indonesia	PROPN
ijtc-456	254	4	di	di	PROPN
ijtc-456	254	5	tengah	tengah	PROPN
ijtc-456	254	6	pandemi	pandemi	ADP
ijtc-456	254	7	covid-19	covid-19	PROPN
ijtc-456	254	8	.	.	PUNCT
ijtc-456	255	1	jurnal	jurnal	PROPN
ijtc-456	255	2	dinamika	dinamika	PROPN
ijtc-456	255	3	ekonomi	ekonomi	PROPN
ijtc-456	255	4	pembangunan	pembangunan	PROPN
ijtc-456	255	5	,	,	PUNCT
ijtc-456	255	6	4(1	4(1	NOUN
ijtc-456	255	7	)	)	PUNCT
ijtc-456	255	8	,	,	PUNCT
ijtc-456	255	9	383–389	383–389	NUM
ijtc-456	255	10	.	.	PUNCT
ijtc-456	256	1	https://doi.org/10.33005/jdep.v4i1.198	https://doi.org/10.33005/jdep.v4i1.198	NOUN
ijtc-456	256	2	wijaya	wijaya	PROPN
ijtc-456	256	3	,	,	PUNCT
ijtc-456	256	4	s.	s.	PROPN
ijtc-456	256	5	,	,	PUNCT
ijtc-456	256	6	&	&	CCONJ
ijtc-456	256	7	melati	melati	PROPN
ijtc-456	256	8	,	,	PUNCT
ijtc-456	256	9	p.	p.	NOUN
ijtc-456	256	10	(	(	PUNCT
ijtc-456	256	11	2021	2021	NUM
ijtc-456	256	12	)	)	PUNCT
ijtc-456	256	13	.	.	PUNCT
ijtc-456	257	1	pajak	pajak	ADV
ijtc-456	257	2	penghasilan	penghasilan	NOUN
ijtc-456	257	3	atas	ata	NOUN
ijtc-456	257	4	dividen	dividen	VERB
ijtc-456	257	5	dalam	dalam	PROPN
ijtc-456	257	6	undang	undang	PROPN
ijtc-456	257	7	-	-	PUNCT
ijtc-456	257	8	undang	undang	PROPN
ijtc-456	257	9	cipta	cipta	VERB
ijtc-456	257	10	kerja	kerja	PROPN
ijtc-456	257	11	.	.	PUNCT
ijtc-456	258	1	bilancia	bilancia	PROPN
ijtc-456	258	2	:	:	PUNCT
ijtc-456	258	3	jurnal	jurnal	ADJ
ijtc-456	258	4	ilmiah	ilmiah	PROPN
ijtc-456	258	5	akuntansi	akuntansi	PROPN
ijtc-456	258	6	,	,	PUNCT
ijtc-456	258	7	5(4	5(4	NUM
ijtc-456	258	8	)	)	PUNCT
ijtc-456	258	9	,	,	PUNCT
ijtc-456	258	10	408–416	408–416	NUM
ijtc-456	258	11	.	.	PUNCT
ijtc-456	259	1	https://doi.org/https://doi.org/10.35145/bilancia.v5i4.1702	https://doi.org/https://doi.org/10.35145/bilancia.v5i4.1702	PROPN
ijtc-456	259	2	wiryawan	wiryawan	PROPN
ijtc-456	259	3	,	,	PUNCT
ijtc-456	259	4	i.	i.	PROPN
ijtc-456	259	5	w.	w.	PROPN
ijtc-456	259	6	(	(	PUNCT
ijtc-456	259	7	2020	2020	NUM
ijtc-456	259	8	)	)	PUNCT
ijtc-456	259	9	.	.	PUNCT
ijtc-456	260	1	kebijakan	kebijakan	PROPN
ijtc-456	260	2	pemerintah	pemerintah	PROPN
ijtc-456	260	3	dalam	dalam	PROPN
ijtc-456	260	4	penanganan	penanganan	PROPN
ijtc-456	260	5	pandemi	pandemi	ADP
ijtc-456	260	6	virus	virus	NOUN
ijtc-456	260	7	corona	corona	PROPN
ijtc-456	260	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-456	260	9	an	an	DET
ijtc-456	260	10	analysis	analysis	NOUN
ijtc-456	260	11	of	of	ADP
ijtc-456	260	12	the	the	DET
ijtc-456	260	13	effectiveness	effectiveness	NOUN
ijtc-456	260	14	of	of	ADP
ijtc-456	260	15	the	the	DET
ijtc-456	260	16	policy	policy	NOUN
ijtc-456	260	17	of	of	ADP
ijtc-456	260	18	allocation	allocation	NOUN
ijtc-456	260	19	on	on	ADP
ijtc-456	260	20	income	income	NOUN
ijtc-456	260	21	tax	tax	NOUN
ijtc-456	260	22	incentive	incentive	NOUN
ijtc-456	260	23	covered	cover	VERB
ijtc-456	260	24	by	by	ADP
ijtc-456	260	25	the	the	DET
ijtc-456	260	26	government	government	NOUN
ijtc-456	260	27	in	in	ADP
ijtc-456	260	28	the	the	DET
ijtc-456	260	29	context	context	NOUN
ijtc-456	260	30	of	of	ADP
ijtc-456	260	31	handling	handle	VERB
ijtc-456	260	32	corona	corona	NOUN
ijtc-456	260	33	virus	virus	NOUN
ijtc-456	260	34	disease	disease	NOUN
ijtc-456	260	35	2019	2019	NUM
ijtc-456	260	36	(	(	PUNCT
ijtc-456	260	37	a	a	DET
ijtc-456	260	38	case	case	NOUN
ijtc-456	260	39	study	study	NOUN
ijtc-456	260	40	of	of	ADP
ijtc-456	260	41	west	west	PROPN
ijtc-456	260	42	bekasi	bekasi	PROPN
ijtc-456	260	43	kpp	kpp	PROPN
ijtc-456	260	44	pratama	pratama	NOUN
ijtc-456	260	45	in	in	ADP
ijtc-456	260	46	2020	2020	NUM
ijtc-456	260	47	)	)	PUNCT
ijtc-456	261	1	hidayati	hidayati	PROPN
ijtc-456	261	2	,	,	PUNCT
ijtc-456	261	3	putri	putri	ADJ
ijtc-456	261	4	,	,	PUNCT
ijtc-456	261	5	andayani	andayani	ADJ
ijtc-456	261	6	,	,	PUNCT
ijtc-456	261	7	and	and	CCONJ
ijtc-456	261	8	priyanda	priyanda	NOUN
ijtc-456	261	9	182	182	NUM
ijtc-456	261	10	|	|	ADV
ijtc-456	261	11	ilomata	ilomata	PROPN
ijtc-456	261	12	international	international	ADJ
ijtc-456	261	13	journal	journal	NOUN
ijtc-456	261	14	of	of	ADP
ijtc-456	261	15	tax	tax	PROPN
ijtc-456	261	16	&	&	CCONJ
ijtc-456	261	17	accounting	accounting	PROPN
ijtc-456	261	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-456	261	19	disease	disease	NOUN
ijtc-456	261	20	2019	2019	NUM
ijtc-456	261	21	(	(	PUNCT
ijtc-456	261	22	covid-19	covid-19	PROPN
ijtc-456	261	23	)	)	PUNCT
ijtc-456	261	24	di	di	NOUN
ijtc-456	261	25	indonesia	indonesia	PROPN
ijtc-456	261	26	.	.	PUNCT
ijtc-456	262	1	percepatan	percepatan	PROPN
ijtc-456	262	2	penanganan	penanganan	PROPN
ijtc-456	262	3	covid-19	covid-19	PROPN
ijtc-456	262	4	berbasis	berbasis	ADJ
ijtc-456	262	5	adat	adat	NOUN
ijtc-456	262	6	di	di	X
ijtc-456	262	7	indonesia	indonesia	PROPN
ijtc-456	262	8	,	,	PUNCT
ijtc-456	262	9	179–188	179–188	NUM
ijtc-456	262	10	.	.	PUNCT
ijtc-456	263	1	https://ejournal.unmas.ac.id/index.php/webinaradat/article/view/1180	https://ejournal.unmas.ac.id/index.php/webinaradat/article/view/1180	NOUN
ijtc-456	263	2	wittfoth	wittfoth	NOUN
ijtc-456	263	3	,	,	PUNCT
ijtc-456	263	4	s.	s.	PROPN
ijtc-456	263	5	,	,	PUNCT
ijtc-456	263	6	berger	berger	PROPN
ijtc-456	263	7	,	,	PUNCT
ijtc-456	263	8	t.	t.	PROPN
ijtc-456	263	9	,	,	PUNCT
ijtc-456	263	10	&	&	CCONJ
ijtc-456	263	11	moehrle	moehrle	PROPN
ijtc-456	263	12	,	,	PUNCT
ijtc-456	263	13	m.	m.	NOUN
ijtc-456	263	14	g.	g.	PROPN
ijtc-456	263	15	(	(	PUNCT
ijtc-456	263	16	2022	2022	NUM
ijtc-456	263	17	)	)	PUNCT
ijtc-456	263	18	.	.	PUNCT
ijtc-456	264	1	revisiting	revisit	VERB
ijtc-456	264	2	the	the	DET
ijtc-456	264	3	innovation	innovation	NOUN
ijtc-456	264	4	dynamics	dynamic	NOUN
ijtc-456	264	5	theory	theory	NOUN
ijtc-456	264	6	:	:	PUNCT
ijtc-456	264	7	how	how	SCONJ
ijtc-456	264	8	effectivenessand	effectivenessand	NOUN
ijtc-456	264	9	efficiency	efficiency	NOUN
ijtc-456	264	10	-	-	PUNCT
ijtc-456	264	11	oriented	orient	VERB
ijtc-456	264	12	process	process	NOUN
ijtc-456	264	13	innovations	innovation	NOUN
ijtc-456	264	14	accompany	accompany	VERB
ijtc-456	264	15	product	product	NOUN
ijtc-456	264	16	innovations	innovation	NOUN
ijtc-456	264	17	.	.	PUNCT
ijtc-456	265	1	technovation	technovation	NOUN
ijtc-456	265	2	,	,	PUNCT
ijtc-456	265	3	112	112	NUM
ijtc-456	265	4	,	,	PUNCT
ijtc-456	265	5	102410	102410	NUM
ijtc-456	265	6	.	.	PUNCT
ijtc-456	266	1	https://doi.org/10.1016/j.technovation.2021.102410	https://doi.org/10.1016/j.technovation.2021.102410	PROPN
ijtc-456	266	2	zhang	zhang	PROPN
ijtc-456	266	3	,	,	PUNCT
ijtc-456	266	4	w.	w.	PROPN
ijtc-456	266	5	,	,	PUNCT
ijtc-456	266	6	zhang	zhang	PROPN
ijtc-456	266	7	,	,	PUNCT
ijtc-456	266	8	m.	m.	NOUN
ijtc-456	266	9	,	,	PUNCT
ijtc-456	266	10	zhang	zhang	PROPN
ijtc-456	266	11	,	,	PUNCT
ijtc-456	266	12	w.	w.	PROPN
ijtc-456	266	13	,	,	PUNCT
ijtc-456	266	14	zhou	zhou	PROPN
ijtc-456	266	15	,	,	PUNCT
ijtc-456	266	16	q.	q.	PROPN
ijtc-456	266	17	,	,	PUNCT
ijtc-456	266	18	&	&	CCONJ
ijtc-456	266	19	zhang	zhang	PROPN
ijtc-456	266	20	,	,	PUNCT
ijtc-456	266	21	x.	x.	PROPN
ijtc-456	266	22	(	(	PUNCT
ijtc-456	266	23	2020	2020	NUM
ijtc-456	266	24	)	)	PUNCT
ijtc-456	266	25	.	.	PUNCT
ijtc-456	267	1	what	what	PRON
ijtc-456	267	2	influences	influence	VERB
ijtc-456	267	3	the	the	DET
ijtc-456	267	4	effectiveness	effectiveness	NOUN
ijtc-456	267	5	of	of	ADP
ijtc-456	267	6	green	green	ADJ
ijtc-456	267	7	logistics	logistic	NOUN
ijtc-456	267	8	policies	policy	NOUN
ijtc-456	267	9	?	?	PUNCT
ijtc-456	268	1	a	a	DET
ijtc-456	268	2	grounded	ground	VERB
ijtc-456	268	3	theory	theory	NOUN
ijtc-456	268	4	analysis	analysis	NOUN
ijtc-456	268	5	.	.	PUNCT
ijtc-456	269	1	science	science	NOUN
ijtc-456	269	2	of	of	ADP
ijtc-456	269	3	the	the	DET
ijtc-456	269	4	total	total	ADJ
ijtc-456	269	5	environment	environment	NOUN
ijtc-456	269	6	,	,	PUNCT
ijtc-456	269	7	714	714	NUM
ijtc-456	269	8	,	,	PUNCT
ijtc-456	269	9	136731	136731	NUM
ijtc-456	269	10	.	.	PUNCT
ijtc-456	270	1	https://doi.org/10.1016/j.scitotenv.2020.136731	https://doi.org/10.1016/j.scitotenv.2020.136731	NOUN
ijtc-456	270	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV