id	sid	tid	token	lemma	pos
ijtc-461	1	1	the	the	DET
ijtc-461	1	2	illomata	illomata	PROPN
ijtc-461	1	3	international	international	PROPN
ijtc-461	1	4	journal	journal	PROPN
ijtc-461	1	5	of	of	ADP
ijtc-461	1	6	management	management	NOUN
ijtc-461	1	7	ilomata	ilomata	PROPN
ijtc-461	1	8	international	international	ADJ
ijtc-461	1	9	journal	journal	NOUN
ijtc-461	1	10	of	of	ADP
ijtc-461	1	11	tax	tax	PROPN
ijtc-461	1	12	&	&	CCONJ
ijtc-461	1	13	accounting	account	VERB
ijtc-461	1	14	p	p	PROPN
ijtc-461	1	15	-	-	PUNCT
ijtc-461	1	16	issn	issn	NOUN
ijtc-461	1	17	:	:	PUNCT
ijtc-461	1	18	2714	2714	NUM
ijtc-461	1	19	-	-	SYM
ijtc-461	1	20	9838	9838	NUM
ijtc-461	1	21	;	;	PUNCT
ijtc-461	1	22	e	e	X
ijtc-461	1	23	-	-	PUNCT
ijtc-461	1	24	issn	issn	NOUN
ijtc-461	1	25	:	:	PUNCT
ijtc-461	1	26	2714	2714	NUM
ijtc-461	1	27	-	-	SYM
ijtc-461	1	28	9846	9846	NUM
ijtc-461	1	29	volume	volume	NOUN
ijtc-461	1	30	3	3	NUM
ijtc-461	1	31	,	,	PUNCT
ijtc-461	1	32	issue	issue	NOUN
ijtc-461	1	33	2	2	NUM
ijtc-461	1	34	april	april	PROPN
ijtc-461	1	35	2022	2022	NUM
ijtc-461	1	36	page	page	NOUN
ijtc-461	2	1	no	no	NOUN
ijtc-461	2	2	.	.	NOUN
ijtc-461	3	1	162	162	NUM
ijtc-461	3	2	-	-	SYM
ijtc-461	3	3	170	170	NUM
ijtc-461	3	4	162|	162|	NUM
ijtc-461	3	5	ilomata	ilomata	PROPN
ijtc-461	3	6	international	international	ADJ
ijtc-461	3	7	journal	journal	NOUN
ijtc-461	3	8	of	of	ADP
ijtc-461	3	9	tax	tax	PROPN
ijtc-461	3	10	&	&	CCONJ
ijtc-461	3	11	accounting	account	VERB
ijtc-461	3	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-461	3	13	analysis	analysis	NOUN
ijtc-461	3	14	of	of	ADP
ijtc-461	3	15	tax	tax	NOUN
ijtc-461	3	16	policy	policy	NOUN
ijtc-461	3	17	strategies	strategy	NOUN
ijtc-461	3	18	related	relate	VERB
ijtc-461	3	19	to	to	PART
ijtc-461	3	20	dividend	dividend	VERB
ijtc-461	3	21	tax	tax	NOUN
ijtc-461	3	22	in	in	ADP
ijtc-461	3	23	an	an	DET
ijtc-461	3	24	effort	effort	NOUN
ijtc-461	3	25	to	to	PART
ijtc-461	3	26	increase	increase	VERB
ijtc-461	3	27	investors	investor	NOUN
ijtc-461	3	28	at	at	ADP
ijtc-461	3	29	the	the	DET
ijtc-461	3	30	primary	primary	ADJ
ijtc-461	3	31	tax	tax	NOUN
ijtc-461	3	32	office	office	NOUN
ijtc-461	3	33	of	of	ADP
ijtc-461	3	34	menteng	menteng	PROPN
ijtc-461	3	35	dua	dua	PROPN
ijtc-461	3	36	,	,	PUNCT
ijtc-461	3	37	jakarta	jakarta	PROPN
ijtc-461	3	38	dwi	dwi	PROPN
ijtc-461	3	39	agustina	agustina	PROPN
ijtc-461	3	40	1	1	PROPN
ijtc-461	3	41	,	,	PUNCT
ijtc-461	3	42	yosua	yosua	PROPN
ijtc-461	3	43	richard	richard	PROPN
ijtc-461	3	44	angky2	angky2	PROPN
ijtc-461	3	45	,	,	PUNCT
ijtc-461	3	46	johansyah	johansyah	PROPN
ijtc-461	3	47	zaini3	zaini3	PROPN
ijtc-461	4	1	123institut	123institut	PROPN
ijtc-461	4	2	ilmu	ilmu	PROPN
ijtc-461	4	3	sosial	sosial	PROPN
ijtc-461	4	4	dan	dan	PROPN
ijtc-461	4	5	manajemen	manajemen	PROPN
ijtc-461	4	6	stiami	stiami	PROPN
ijtc-461	4	7	,	,	PUNCT
ijtc-461	4	8	indonesia	indonesia	PROPN
ijtc-461	4	9	correspondent	correspondent	NOUN
ijtc-461	4	10	:	:	PUNCT
ijtc-461	4	11	dwiagustina1808@gmail.com1	dwiagustina1808@gmail.com1	PROPN
ijtc-461	4	12	received	receive	VERB
ijtc-461	4	13	:	:	PUNCT
ijtc-461	4	14	february	february	PROPN
ijtc-461	4	15	25	25	NUM
ijtc-461	4	16	,	,	PUNCT
ijtc-461	4	17	2022	2022	NUM
ijtc-461	4	18	accepted	accept	VERB
ijtc-461	4	19	:	:	PUNCT
ijtc-461	4	20	april	april	PROPN
ijtc-461	4	21	15	15	NUM
ijtc-461	4	22	,	,	PUNCT
ijtc-461	4	23	2022	2022	NUM
ijtc-461	4	24	published	publish	VERB
ijtc-461	4	25	:	:	PUNCT
ijtc-461	4	26	april	april	PROPN
ijtc-461	4	27	30	30	NUM
ijtc-461	4	28	,	,	PUNCT
ijtc-461	4	29	2022	2022	NUM
ijtc-461	4	30	citation	citation	NOUN
ijtc-461	4	31	:	:	PUNCT
ijtc-461	4	32	agustina	agustina	PROPN
ijtc-461	4	33	,	,	PUNCT
ijtc-461	4	34	d.	d.	PROPN
ijtc-461	4	35	,	,	PUNCT
ijtc-461	4	36	angky	angky	PROPN
ijtc-461	4	37	,	,	PUNCT
ijtc-461	4	38	y.r	y.r	PROPN
ijtc-461	4	39	.	.	PROPN
ijtc-461	4	40	,	,	PUNCT
ijtc-461	4	41	zaini	zaini	PROPN
ijtc-461	4	42	j.	j.	PROPN
ijtc-461	4	43	(	(	PUNCT
ijtc-461	4	44	2022	2022	NUM
ijtc-461	4	45	)	)	PUNCT
ijtc-461	4	46	.	.	PUNCT
ijtc-461	5	1	analysis	analysis	NOUN
ijtc-461	5	2	of	of	ADP
ijtc-461	5	3	tax	tax	NOUN
ijtc-461	5	4	policy	policy	NOUN
ijtc-461	5	5	strategies	strategy	NOUN
ijtc-461	5	6	related	relate	VERB
ijtc-461	5	7	to	to	PART
ijtc-461	5	8	dividend	dividend	VERB
ijtc-461	5	9	tax	tax	NOUN
ijtc-461	5	10	in	in	ADP
ijtc-461	5	11	an	an	DET
ijtc-461	5	12	effort	effort	NOUN
ijtc-461	5	13	to	to	PART
ijtc-461	5	14	increase	increase	VERB
ijtc-461	5	15	investors	investor	NOUN
ijtc-461	5	16	at	at	ADP
ijtc-461	5	17	the	the	DET
ijtc-461	5	18	primary	primary	ADJ
ijtc-461	5	19	tax	tax	NOUN
ijtc-461	5	20	office	office	NOUN
ijtc-461	5	21	of	of	ADP
ijtc-461	5	22	menteng	menteng	PROPN
ijtc-461	5	23	dua	dua	PROPN
ijtc-461	5	24	,	,	PUNCT
ijtc-461	5	25	jakarta	jakarta	PROPN
ijtc-461	5	26	.	.	PUNCT
ijtc-461	6	1	ilomata	ilomata	PROPN
ijtc-461	6	2	international	international	PROPN
ijtc-461	6	3	journal	journal	NOUN
ijtc-461	6	4	of	of	ADP
ijtc-461	6	5	tax	tax	NOUN
ijtc-461	6	6	and	and	CCONJ
ijtc-461	6	7	accounting	accounting	NOUN
ijtc-461	6	8	,	,	PUNCT
ijtc-461	6	9	3(2	3(2	NUM
ijtc-461	6	10	)	)	PUNCT
ijtc-461	6	11	,	,	PUNCT
ijtc-461	6	12	162	162	NUM
ijtc-461	6	13	-	-	SYM
ijtc-461	6	14	170	170	NUM
ijtc-461	6	15	.	.	PUNCT
ijtc-461	7	1	https://doi.org/10.52728/ijtc.v3i2.461	https://doi.org/10.52728/ijtc.v3i2.461	ADJ
ijtc-461	7	2	abstract	abstract	NOUN
ijtc-461	7	3	:	:	PUNCT
ijtc-461	7	4	the	the	DET
ijtc-461	7	5	government	government	NOUN
ijtc-461	7	6	issued	issue	VERB
ijtc-461	7	7	government	government	NOUN
ijtc-461	7	8	regulation	regulation	NOUN
ijtc-461	7	9	number	number	NOUN
ijtc-461	7	10	9	9	NUM
ijtc-461	7	11	of	of	ADP
ijtc-461	7	12	2021	2021	NUM
ijtc-461	7	13	to	to	PART
ijtc-461	7	14	improve	improve	VERB
ijtc-461	7	15	the	the	DET
ijtc-461	7	16	investment	investment	NOUN
ijtc-461	7	17	climate	climate	NOUN
ijtc-461	7	18	and	and	CCONJ
ijtc-461	7	19	accelerate	accelerate	VERB
ijtc-461	7	20	economic	economic	ADJ
ijtc-461	7	21	recovery	recovery	NOUN
ijtc-461	7	22	in	in	ADP
ijtc-461	7	23	indonesia	indonesia	PROPN
ijtc-461	7	24	.	.	PUNCT
ijtc-461	8	1	one	one	NUM
ijtc-461	8	2	of	of	ADP
ijtc-461	8	3	the	the	DET
ijtc-461	8	4	policies	policy	NOUN
ijtc-461	8	5	passed	pass	VERB
ijtc-461	8	6	was	be	AUX
ijtc-461	8	7	a	a	DET
ijtc-461	8	8	dividend	dividend	NOUN
ijtc-461	8	9	tax	tax	NOUN
ijtc-461	8	10	.	.	PUNCT
ijtc-461	9	1	this	this	DET
ijtc-461	9	2	study	study	NOUN
ijtc-461	9	3	aims	aim	VERB
ijtc-461	9	4	to	to	PART
ijtc-461	9	5	analyze	analyze	VERB
ijtc-461	9	6	the	the	DET
ijtc-461	9	7	policy	policy	NOUN
ijtc-461	9	8	strategy	strategy	NOUN
ijtc-461	9	9	carried	carry	VERB
ijtc-461	9	10	out	out	ADP
ijtc-461	9	11	by	by	ADP
ijtc-461	9	12	the	the	DET
ijtc-461	9	13	primary	primary	ADJ
ijtc-461	9	14	tax	tax	NOUN
ijtc-461	9	15	office	office	NOUN
ijtc-461	9	16	of	of	ADP
ijtc-461	9	17	menteng	menteng	PROPN
ijtc-461	9	18	dua	dua	PROPN
ijtc-461	9	19	,	,	PUNCT
ijtc-461	9	20	jakarta	jakarta	PROPN
ijtc-461	9	21	to	to	PART
ijtc-461	9	22	increase	increase	VERB
ijtc-461	9	23	the	the	DET
ijtc-461	9	24	number	number	NOUN
ijtc-461	9	25	of	of	ADP
ijtc-461	9	26	investors	investor	NOUN
ijtc-461	9	27	by	by	ADP
ijtc-461	9	28	utilizing	utilize	VERB
ijtc-461	9	29	the	the	DET
ijtc-461	9	30	dividend	dividend	NOUN
ijtc-461	9	31	tax	tax	NOUN
ijtc-461	9	32	that	that	PRON
ijtc-461	9	33	has	have	AUX
ijtc-461	9	34	been	be	AUX
ijtc-461	9	35	made	make	VERB
ijtc-461	9	36	by	by	ADP
ijtc-461	9	37	the	the	DET
ijtc-461	9	38	government	government	NOUN
ijtc-461	9	39	.	.	PUNCT
ijtc-461	10	1	data	datum	NOUN
ijtc-461	10	2	collection	collection	NOUN
ijtc-461	10	3	in	in	ADP
ijtc-461	10	4	this	this	DET
ijtc-461	10	5	study	study	NOUN
ijtc-461	10	6	was	be	AUX
ijtc-461	10	7	conducted	conduct	VERB
ijtc-461	10	8	through	through	ADP
ijtc-461	10	9	literature	literature	NOUN
ijtc-461	10	10	study	study	NOUN
ijtc-461	10	11	,	,	PUNCT
ijtc-461	10	12	interviews	interview	NOUN
ijtc-461	10	13	,	,	PUNCT
ijtc-461	10	14	observation	observation	NOUN
ijtc-461	10	15	,	,	PUNCT
ijtc-461	10	16	and	and	CCONJ
ijtc-461	10	17	documentation	documentation	NOUN
ijtc-461	10	18	.	.	PUNCT
ijtc-461	11	1	the	the	DET
ijtc-461	11	2	results	result	NOUN
ijtc-461	11	3	of	of	ADP
ijtc-461	11	4	the	the	DET
ijtc-461	11	5	analysis	analysis	NOUN
ijtc-461	11	6	show	show	VERB
ijtc-461	11	7	that	that	SCONJ
ijtc-461	11	8	the	the	DET
ijtc-461	11	9	dividend	dividend	NOUN
ijtc-461	11	10	tax	tax	NOUN
ijtc-461	11	11	policy	policy	NOUN
ijtc-461	11	12	strategy	strategy	NOUN
ijtc-461	11	13	carried	carry	VERB
ijtc-461	11	14	out	out	ADP
ijtc-461	11	15	by	by	ADP
ijtc-461	11	16	the	the	DET
ijtc-461	11	17	primary	primary	ADJ
ijtc-461	11	18	tax	tax	NOUN
ijtc-461	11	19	office	office	NOUN
ijtc-461	11	20	of	of	ADP
ijtc-461	11	21	menteng	menteng	PROPN
ijtc-461	11	22	dua	dua	PROPN
ijtc-461	11	23	,	,	PUNCT
ijtc-461	11	24	jakarta	jakarta	PROPN
ijtc-461	11	25	to	to	PART
ijtc-461	11	26	increase	increase	VERB
ijtc-461	11	27	the	the	DET
ijtc-461	11	28	number	number	NOUN
ijtc-461	11	29	of	of	ADP
ijtc-461	11	30	investors	investor	NOUN
ijtc-461	11	31	was	be	AUX
ijtc-461	11	32	to	to	PART
ijtc-461	11	33	develop	develop	VERB
ijtc-461	11	34	a	a	DET
ijtc-461	11	35	culture	culture	NOUN
ijtc-461	11	36	that	that	PRON
ijtc-461	11	37	supports	support	VERB
ijtc-461	11	38	the	the	DET
ijtc-461	11	39	strategy	strategy	NOUN
ijtc-461	11	40	,	,	PUNCT
ijtc-461	11	41	create	create	VERB
ijtc-461	11	42	an	an	DET
ijtc-461	11	43	effective	effective	ADJ
ijtc-461	11	44	organizational	organizational	ADJ
ijtc-461	11	45	structure	structure	NOUN
ijtc-461	11	46	,	,	PUNCT
ijtc-461	11	47	direct	direct	ADJ
ijtc-461	11	48	marketing	marketing	NOUN
ijtc-461	11	49	efforts	effort	NOUN
ijtc-461	11	50	policies	policy	NOUN
ijtc-461	11	51	,	,	PUNCT
ijtc-461	11	52	plan	plan	NOUN
ijtc-461	11	53	budgets	budget	NOUN
ijtc-461	11	54	,	,	PUNCT
ijtc-461	11	55	develop	develop	VERB
ijtc-461	11	56	and	and	CCONJ
ijtc-461	11	57	empower	empower	VERB
ijtc-461	11	58	information	information	NOUN
ijtc-461	11	59	systems	system	NOUN
ijtc-461	11	60	,	,	PUNCT
ijtc-461	11	61	and	and	CCONJ
ijtc-461	11	62	connect	connect	VERB
ijtc-461	11	63	the	the	DET
ijtc-461	11	64	employee	employee	NOUN
ijtc-461	11	65	and	and	CCONJ
ijtc-461	11	66	organizational	organizational	ADJ
ijtc-461	11	67	performance	performance	NOUN
ijtc-461	11	68	.	.	PUNCT
ijtc-461	12	1	although	although	SCONJ
ijtc-461	12	2	several	several	ADJ
ijtc-461	12	3	strategies	strategy	NOUN
ijtc-461	12	4	had	have	AUX
ijtc-461	12	5	been	be	AUX
ijtc-461	12	6	implemented	implement	VERB
ijtc-461	12	7	,	,	PUNCT
ijtc-461	12	8	the	the	DET
ijtc-461	12	9	implementation	implementation	NOUN
ijtc-461	12	10	had	have	AUX
ijtc-461	12	11	not	not	PART
ijtc-461	12	12	been	be	AUX
ijtc-461	12	13	optimal	optimal	ADJ
ijtc-461	12	14	because	because	SCONJ
ijtc-461	12	15	due	due	ADP
ijtc-461	12	16	to	to	ADP
ijtc-461	12	17	the	the	DET
ijtc-461	12	18	large	large	ADJ
ijtc-461	12	19	number	number	NOUN
ijtc-461	12	20	of	of	ADP
ijtc-461	12	21	taxpayers	taxpayer	NOUN
ijtc-461	12	22	the	the	DET
ijtc-461	12	23	tax	tax	NOUN
ijtc-461	12	24	office	office	NOUN
ijtc-461	12	25	did	do	AUX
ijtc-461	12	26	not	not	PART
ijtc-461	12	27	conduct	conduct	VERB
ijtc-461	12	28	a	a	DET
ijtc-461	12	29	special	special	ADJ
ijtc-461	12	30	campaign	campaign	NOUN
ijtc-461	12	31	regarding	regard	VERB
ijtc-461	12	32	dividend	dividend	NOUN
ijtc-461	12	33	tax	tax	NOUN
ijtc-461	12	34	.	.	PUNCT
ijtc-461	13	1	the	the	DET
ijtc-461	13	2	campaigns	campaign	NOUN
ijtc-461	13	3	were	be	AUX
ijtc-461	13	4	carried	carry	VERB
ijtc-461	13	5	out	out	ADP
ijtc-461	13	6	only	only	ADV
ijtc-461	13	7	through	through	ADP
ijtc-461	13	8	representative	representative	ADJ
ijtc-461	13	9	accounts	account	NOUN
ijtc-461	13	10	without	without	ADP
ijtc-461	13	11	a	a	DET
ijtc-461	13	12	special	special	ADJ
ijtc-461	13	13	budget	budget	NOUN
ijtc-461	13	14	.	.	PUNCT
ijtc-461	14	1	keywords	keyword	NOUN
ijtc-461	14	2	:	:	PUNCT
ijtc-461	14	3	tax	tax	NOUN
ijtc-461	14	4	strategy	strategy	NOUN
ijtc-461	14	5	,	,	PUNCT
ijtc-461	14	6	dividend	dividend	NOUN
ijtc-461	14	7	tax	tax	NOUN
ijtc-461	14	8	.	.	PUNCT
ijtc-461	15	1	this	this	PRON
ijtc-461	15	2	is	be	AUX
ijtc-461	15	3	an	an	DET
ijtc-461	15	4	open	open	ADJ
ijtc-461	15	5	access	access	NOUN
ijtc-461	15	6	article	article	NOUN
ijtc-461	15	7	under	under	ADP
ijtc-461	15	8	the	the	DET
ijtc-461	15	9	cc	cc	NOUN
ijtc-461	15	10	-	-	PUNCT
ijtc-461	15	11	by	by	ADP
ijtc-461	15	12	4.0	4.0	NUM
ijtc-461	15	13	license	license	NOUN
ijtc-461	15	14	.	.	PUNCT
ijtc-461	16	1	introduction	introduction	NOUN
ijtc-461	16	2	countries	country	NOUN
ijtc-461	16	3	around	around	ADP
ijtc-461	16	4	the	the	DET
ijtc-461	16	5	world	world	NOUN
ijtc-461	16	6	have	have	AUX
ijtc-461	16	7	been	be	AUX
ijtc-461	16	8	battling	battle	VERB
ijtc-461	16	9	a	a	DET
ijtc-461	16	10	pandemic	pandemic	NOUN
ijtc-461	16	11	for	for	ADP
ijtc-461	16	12	more	more	ADJ
ijtc-461	16	13	than	than	ADP
ijtc-461	16	14	a	a	PRON
ijtc-461	16	15	year	year	NOUN
ijtc-461	16	16	due	due	ADP
ijtc-461	16	17	to	to	ADP
ijtc-461	16	18	a	a	DET
ijtc-461	16	19	virus	virus	NOUN
ijtc-461	16	20	called	call	VERB
ijtc-461	16	21	corona	corona	NOUN
ijtc-461	16	22	which	which	PRON
ijtc-461	16	23	causes	cause	VERB
ijtc-461	16	24	the	the	DET
ijtc-461	16	25	covid-19	covid-19	PROPN
ijtc-461	16	26	disease	disease	NOUN
ijtc-461	16	27	.	.	PUNCT
ijtc-461	17	1	the	the	DET
ijtc-461	17	2	pandemic	pandemic	NOUN
ijtc-461	17	3	caused	cause	VERB
ijtc-461	17	4	a	a	DET
ijtc-461	17	5	decline	decline	NOUN
ijtc-461	17	6	and	and	CCONJ
ijtc-461	17	7	slowdown	slowdown	VERB
ijtc-461	17	8	in	in	ADP
ijtc-461	17	9	the	the	DET
ijtc-461	17	10	global	global	ADJ
ijtc-461	17	11	economy	economy	NOUN
ijtc-461	17	12	as	as	SCONJ
ijtc-461	17	13	each	each	DET
ijtc-461	17	14	country	country	NOUN
ijtc-461	17	15	's	's	PART
ijtc-461	17	16	government	government	NOUN
ijtc-461	17	17	had	have	VERB
ijtc-461	17	18	to	to	PART
ijtc-461	17	19	implement	implement	VERB
ijtc-461	17	20	special	special	ADJ
ijtc-461	17	21	policies	policy	NOUN
ijtc-461	17	22	to	to	PART
ijtc-461	17	23	break	break	VERB
ijtc-461	17	24	the	the	DET
ijtc-461	17	25	chain	chain	NOUN
ijtc-461	17	26	of	of	ADP
ijtc-461	17	27	the	the	DET
ijtc-461	17	28	virus	virus	NOUN
ijtc-461	17	29	spread	spread	VERB
ijtc-461	17	30	,	,	PUNCT
ijtc-461	17	31	and	and	CCONJ
ijtc-461	17	32	indonesia	indonesia	PROPN
ijtc-461	17	33	was	be	AUX
ijtc-461	17	34	no	no	DET
ijtc-461	17	35	exception	exception	NOUN
ijtc-461	17	36	(	(	PUNCT
ijtc-461	17	37	anugerah	anugerah	PROPN
ijtc-461	17	38	et	et	PROPN
ijtc-461	17	39	al	al	PROPN
ijtc-461	17	40	.	.	PROPN
ijtc-461	17	41	,	,	PUNCT
ijtc-461	17	42	2021	2021	NUM
ijtc-461	17	43	;	;	PUNCT
ijtc-461	17	44	dai	dai	PROPN
ijtc-461	17	45	et	et	PROPN
ijtc-461	17	46	al	al	PROPN
ijtc-461	17	47	.	.	PROPN
ijtc-461	17	48	,	,	PUNCT
ijtc-461	17	49	2021	2021	NUM
ijtc-461	17	50	;	;	PUNCT
ijtc-461	17	51	górska	górska	PROPN
ijtc-461	17	52	et	et	PROPN
ijtc-461	17	53	al	al	PROPN
ijtc-461	17	54	.	.	PROPN
ijtc-461	17	55	,	,	PUNCT
ijtc-461	17	56	2021	2021	NUM
ijtc-461	17	57	;	;	PUNCT
ijtc-461	17	58	gupta	gupta	PROPN
ijtc-461	17	59	et	et	PROPN
ijtc-461	17	60	al	al	PROPN
ijtc-461	17	61	.	.	PROPN
ijtc-461	17	62	,	,	PUNCT
ijtc-461	17	63	2022	2022	NUM
ijtc-461	17	64	;	;	PUNCT
ijtc-461	17	65	malahayati	malahayati	PROPN
ijtc-461	17	66	et	et	PROPN
ijtc-461	17	67	al	al	PROPN
ijtc-461	17	68	.	.	PROPN
ijtc-461	17	69	,	,	PUNCT
ijtc-461	17	70	2021	2021	NUM
ijtc-461	17	71	;	;	PUNCT
ijtc-461	17	72	stephens	stephens	PROPN
ijtc-461	17	73	et	et	PROPN
ijtc-461	17	74	al	al	PROPN
ijtc-461	17	75	.	.	PROPN
ijtc-461	17	76	,	,	PUNCT
ijtc-461	17	77	2021	2021	NUM
ijtc-461	17	78	;	;	PUNCT
ijtc-461	17	79	yao	yao	PROPN
ijtc-461	17	80	&	&	CCONJ
ijtc-461	17	81	ngai	ngai	PROPN
ijtc-461	17	82	,	,	PUNCT
ijtc-461	17	83	2021	2021	NUM
ijtc-461	17	84	)	)	PUNCT
ijtc-461	17	85	.	.	PUNCT
ijtc-461	18	1	in	in	ADP
ijtc-461	18	2	2020	2020	NUM
ijtc-461	18	3	indonesian	indonesian	ADJ
ijtc-461	18	4	economy	economy	NOUN
ijtc-461	18	5	experienced	experience	VERB
ijtc-461	18	6	a	a	DET
ijtc-461	18	7	contraction	contraction	NOUN
ijtc-461	18	8	of	of	ADP
ijtc-461	18	9	2.07	2.07	NUM
ijtc-461	18	10	%	%	NOUN
ijtc-461	18	11	compared	compare	VERB
ijtc-461	18	12	to	to	ADP
ijtc-461	18	13	2019	2019	NUM
ijtc-461	18	14	(	(	PUNCT
ijtc-461	18	15	amalia	amalia	PROPN
ijtc-461	18	16	&	&	CCONJ
ijtc-461	18	17	saputra	saputra	PROPN
ijtc-461	18	18	,	,	PUNCT
ijtc-461	18	19	2021	2021	NUM
ijtc-461	18	20	)	)	PUNCT
ijtc-461	18	21	.	.	PUNCT
ijtc-461	19	1	this	this	DET
ijtc-461	19	2	economic	economic	ADJ
ijtc-461	19	3	decline	decline	NOUN
ijtc-461	19	4	and	and	CCONJ
ijtc-461	19	5	slowdown	slowdown	NOUN
ijtc-461	19	6	was	be	AUX
ijtc-461	19	7	caused	cause	VERB
ijtc-461	19	8	by	by	ADP
ijtc-461	19	9	the	the	DET
ijtc-461	19	10	implementation	implementation	NOUN
ijtc-461	19	11	of	of	ADP
ijtc-461	19	12	large	large	ADJ
ijtc-461	19	13	-	-	PUNCT
ijtc-461	19	14	scale	scale	NOUN
ijtc-461	19	15	social	social	ADJ
ijtc-461	19	16	restrictions	restriction	NOUN
ijtc-461	19	17	or	or	CCONJ
ijtc-461	19	18	lockdowns	lockdown	NOUN
ijtc-461	19	19	by	by	ADP
ijtc-461	19	20	all	all	DET
ijtc-461	19	21	countries	country	NOUN
ijtc-461	19	22	in	in	ADP
ijtc-461	19	23	the	the	DET
ijtc-461	19	24	world	world	NOUN
ijtc-461	19	25	,	,	PUNCT
ijtc-461	19	26	causing	cause	VERB
ijtc-461	19	27	trade	trade	NOUN
ijtc-461	19	28	flows	flow	NOUN
ijtc-461	19	29	such	such	ADJ
ijtc-461	19	30	as	as	ADP
ijtc-461	19	31	exports	export	NOUN
ijtc-461	19	32	and	and	CCONJ
ijtc-461	19	33	imports	import	NOUN
ijtc-461	19	34	as	as	ADV
ijtc-461	19	35	well	well	ADV
ijtc-461	19	36	as	as	ADP
ijtc-461	19	37	the	the	DET
ijtc-461	19	38	productivity	productivity	NOUN
ijtc-461	19	39	of	of	ADP
ijtc-461	19	40	company	company	NOUN
ijtc-461	19	41	employees	employee	NOUN
ijtc-461	19	42	to	to	PART
ijtc-461	19	43	decrease	decrease	VERB
ijtc-461	19	44	(	(	PUNCT
ijtc-461	19	45	abdelrahman	abdelrahman	NOUN
ijtc-461	19	46	&	&	CCONJ
ijtc-461	19	47	ismail	ismail	PROPN
ijtc-461	19	48	,	,	PUNCT
ijtc-461	19	49	2022	2022	NUM
ijtc-461	19	50	;	;	PUNCT
ijtc-461	19	51	de	de	X
ijtc-461	19	52	la	la	X
ijtc-461	19	53	rosa	rosa	PROPN
ijtc-461	19	54	et	et	PROPN
ijtc-461	19	55	al	al	PROPN
ijtc-461	19	56	.	.	PROPN
ijtc-461	19	57	,	,	PUNCT
ijtc-461	19	58	2022	2022	NUM
ijtc-461	19	59	;	;	PUNCT
ijtc-461	19	60	giannopoulou	giannopoulou	PROPN
ijtc-461	19	61	et	et	PROPN
ijtc-461	19	62	al	al	PROPN
ijtc-461	19	63	.	.	PROPN
ijtc-461	19	64	,	,	PUNCT
ijtc-461	19	65	2022	2022	NUM
ijtc-461	19	66	;	;	PUNCT
ijtc-461	19	67	martín	martín	NOUN
ijtc-461	19	68	-	-	PUNCT
ijtc-461	19	69	rodríguez	rodríguez	NOUN
ijtc-461	19	70	et	et	NOUN
ijtc-461	19	71	al	al	PROPN
ijtc-461	19	72	.	.	PROPN
ijtc-461	19	73	,	,	PUNCT
ijtc-461	19	74	2022	2022	NUM
ijtc-461	19	75	;	;	PUNCT
ijtc-461	19	76	matysiak	matysiak	PROPN
ijtc-461	19	77	et	et	PROPN
ijtc-461	19	78	al	al	PROPN
ijtc-461	19	79	.	.	PROPN
ijtc-461	19	80	,	,	PUNCT
ijtc-461	19	81	2022	2022	NUM
ijtc-461	19	82	;	;	PUNCT
ijtc-461	19	83	scivicco	scivicco	NOUN
ijtc-461	19	84	et	et	PROPN
ijtc-461	19	85	al	al	PROPN
ijtc-461	19	86	.	.	PROPN
ijtc-461	19	87	,	,	PUNCT
ijtc-461	19	88	2022	2022	NUM
ijtc-461	19	89	)	)	PUNCT
ijtc-461	19	90	.	.	PUNCT
ijtc-461	20	1	these	these	DET
ijtc-461	20	2	restrictions	restriction	NOUN
ijtc-461	20	3	hampered	hamper	VERB
ijtc-461	20	4	companies	company	NOUN
ijtc-461	20	5	'	'	PART
ijtc-461	20	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-461	20	7	mailto:dwiagustina1808@gmail.com	mailto:dwiagustina1808@gmail.com	PROPN
ijtc-461	20	8	https://doi.org/10.52728/ijtc.v3i2.461	https://doi.org/10.52728/ijtc.v3i2.461	ADJ
ijtc-461	20	9	analysis	analysis	NOUN
ijtc-461	20	10	of	of	ADP
ijtc-461	20	11	tax	tax	NOUN
ijtc-461	20	12	policy	policy	NOUN
ijtc-461	20	13	strategies	strategy	NOUN
ijtc-461	20	14	related	relate	VERB
ijtc-461	20	15	to	to	PART
ijtc-461	20	16	dividend	dividend	VERB
ijtc-461	20	17	tax	tax	NOUN
ijtc-461	20	18	in	in	ADP
ijtc-461	20	19	an	an	DET
ijtc-461	20	20	effort	effort	NOUN
ijtc-461	20	21	to	to	PART
ijtc-461	20	22	increase	increase	VERB
ijtc-461	20	23	investors	investor	NOUN
ijtc-461	20	24	at	at	ADP
ijtc-461	20	25	the	the	DET
ijtc-461	20	26	primary	primary	ADJ
ijtc-461	20	27	tax	tax	NOUN
ijtc-461	20	28	office	office	NOUN
ijtc-461	20	29	of	of	ADP
ijtc-461	20	30	menteng	menteng	PROPN
ijtc-461	20	31	dua	dua	PROPN
ijtc-461	20	32	,	,	PUNCT
ijtc-461	20	33	jakarta	jakarta	PROPN
ijtc-461	20	34	agustina	agustina	PROPN
ijtc-461	20	35	,	,	PUNCT
ijtc-461	20	36	angky	angky	ADV
ijtc-461	20	37	,	,	PUNCT
ijtc-461	20	38	and	and	CCONJ
ijtc-461	20	39	zaini	zaini	NOUN
ijtc-461	20	40	163	163	NUM
ijtc-461	20	41	|	|	NOUN
ijtc-461	20	42	ilomata	ilomata	NOUN
ijtc-461	20	43	international	international	ADJ
ijtc-461	20	44	journal	journal	NOUN
ijtc-461	20	45	of	of	ADP
ijtc-461	20	46	tax	tax	PROPN
ijtc-461	20	47	&	&	CCONJ
ijtc-461	20	48	accounting	account	VERB
ijtc-461	20	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-461	20	50	operations	operation	NOUN
ijtc-461	20	51	and	and	CCONJ
ijtc-461	20	52	decreased	decrease	VERB
ijtc-461	20	53	their	their	PRON
ijtc-461	20	54	incomes	income	NOUN
ijtc-461	20	55	,	,	PUNCT
ijtc-461	20	56	leading	lead	VERB
ijtc-461	20	57	to	to	ADP
ijtc-461	20	58	cuts	cut	NOUN
ijtc-461	20	59	in	in	ADP
ijtc-461	20	60	employee	employee	NOUN
ijtc-461	20	61	salaries	salary	NOUN
ijtc-461	20	62	and	and	CCONJ
ijtc-461	20	63	termination	termination	NOUN
ijtc-461	20	64	of	of	ADP
ijtc-461	20	65	employment	employment	NOUN
ijtc-461	20	66	(	(	PUNCT
ijtc-461	20	67	jedwab	jedwab	PROPN
ijtc-461	20	68	et	et	PROPN
ijtc-461	20	69	al	al	PROPN
ijtc-461	20	70	.	.	PROPN
ijtc-461	20	71	,	,	PUNCT
ijtc-461	20	72	2021	2021	NUM
ijtc-461	20	73	;	;	PUNCT
ijtc-461	20	74	kusumastuti	kusumastuti	PROPN
ijtc-461	20	75	,	,	PUNCT
ijtc-461	20	76	2020	2020	NUM
ijtc-461	20	77	;	;	PUNCT
ijtc-461	20	78	sekiraqa	sekiraqa	NUM
ijtc-461	20	79	et	et	PROPN
ijtc-461	20	80	al	al	PROPN
ijtc-461	20	81	.	.	PROPN
ijtc-461	20	82	,	,	PUNCT
ijtc-461	20	83	2021	2021	NUM
ijtc-461	20	84	;	;	PUNCT
ijtc-461	20	85	shafi	shafi	PROPN
ijtc-461	20	86	et	et	PROPN
ijtc-461	20	87	al	al	PROPN
ijtc-461	20	88	.	.	PROPN
ijtc-461	20	89	,	,	PUNCT
ijtc-461	20	90	2020	2020	NUM
ijtc-461	20	91	)	)	PUNCT
ijtc-461	20	92	.	.	PUNCT
ijtc-461	21	1	this	this	PRON
ijtc-461	21	2	was	be	AUX
ijtc-461	21	3	done	do	VERB
ijtc-461	21	4	so	so	SCONJ
ijtc-461	21	5	that	that	SCONJ
ijtc-461	21	6	the	the	DET
ijtc-461	21	7	companies	company	NOUN
ijtc-461	21	8	can	can	AUX
ijtc-461	21	9	survive	survive	VERB
ijtc-461	21	10	.	.	PUNCT
ijtc-461	22	1	the	the	DET
ijtc-461	22	2	economic	economic	ADJ
ijtc-461	22	3	downturn	downturn	NOUN
ijtc-461	22	4	and	and	CCONJ
ijtc-461	22	5	slowdown	slowdown	NOUN
ijtc-461	22	6	in	in	ADP
ijtc-461	22	7	indonesia	indonesia	PROPN
ijtc-461	22	8	required	require	VERB
ijtc-461	22	9	the	the	DET
ijtc-461	22	10	government	government	NOUN
ijtc-461	22	11	to	to	PART
ijtc-461	22	12	make	make	VERB
ijtc-461	22	13	various	various	ADJ
ijtc-461	22	14	efforts	effort	NOUN
ijtc-461	22	15	so	so	SCONJ
ijtc-461	22	16	that	that	SCONJ
ijtc-461	22	17	the	the	DET
ijtc-461	22	18	economy	economy	NOUN
ijtc-461	22	19	could	could	AUX
ijtc-461	22	20	gradually	gradually	ADV
ijtc-461	22	21	recover	recover	VERB
ijtc-461	22	22	,	,	PUNCT
ijtc-461	22	23	one	one	NUM
ijtc-461	22	24	of	of	ADP
ijtc-461	22	25	which	which	PRON
ijtc-461	22	26	was	be	AUX
ijtc-461	22	27	by	by	ADP
ijtc-461	22	28	issuing	issue	VERB
ijtc-461	22	29	various	various	ADJ
ijtc-461	22	30	stimuli	stimulus	NOUN
ijtc-461	22	31	or	or	CCONJ
ijtc-461	22	32	incentives	incentive	NOUN
ijtc-461	22	33	in	in	ADP
ijtc-461	22	34	the	the	DET
ijtc-461	22	35	form	form	NOUN
ijtc-461	22	36	of	of	ADP
ijtc-461	22	37	fiscal	fiscal	ADJ
ijtc-461	22	38	policies	policy	NOUN
ijtc-461	22	39	such	such	ADJ
ijtc-461	22	40	as	as	ADP
ijtc-461	22	41	the	the	DET
ijtc-461	22	42	job	job	NOUN
ijtc-461	22	43	creation	creation	NOUN
ijtc-461	22	44	act	act	NOUN
ijtc-461	22	45	or	or	CCONJ
ijtc-461	22	46	law	law	NOUN
ijtc-461	22	47	number	number	NOUN
ijtc-461	22	48	11	11	NUM
ijtc-461	22	49	of	of	ADP
ijtc-461	22	50	2020	2020	NUM
ijtc-461	22	51	(	(	PUNCT
ijtc-461	22	52	nurhayati	nurhayati	NOUN
ijtc-461	22	53	,	,	PUNCT
ijtc-461	22	54	2021	2021	NUM
ijtc-461	22	55	;	;	PUNCT
ijtc-461	22	56	suntoro	suntoro	NOUN
ijtc-461	22	57	,	,	PUNCT
ijtc-461	22	58	2021	2021	NUM
ijtc-461	22	59	)	)	PUNCT
ijtc-461	22	60	.	.	PUNCT
ijtc-461	23	1	the	the	DET
ijtc-461	23	2	purpose	purpose	NOUN
ijtc-461	23	3	of	of	ADP
ijtc-461	23	4	the	the	DET
ijtc-461	23	5	act	act	NOUN
ijtc-461	23	6	is	be	AUX
ijtc-461	23	7	to	to	PART
ijtc-461	23	8	improve	improve	VERB
ijtc-461	23	9	the	the	DET
ijtc-461	23	10	investment	investment	NOUN
ijtc-461	23	11	climate	climate	NOUN
ijtc-461	23	12	,	,	PUNCT
ijtc-461	23	13	create	create	VERB
ijtc-461	23	14	jobs	job	NOUN
ijtc-461	23	15	and	and	CCONJ
ijtc-461	23	16	provide	provide	VERB
ijtc-461	23	17	convenience	convenience	NOUN
ijtc-461	23	18	for	for	ADP
ijtc-461	23	19	large	large	ADJ
ijtc-461	23	20	businesses	business	NOUN
ijtc-461	23	21	and	and	CCONJ
ijtc-461	23	22	msmes	msme	NOUN
ijtc-461	23	23	(	(	PUNCT
ijtc-461	23	24	hukunala	hukunala	NOUN
ijtc-461	23	25	,	,	PUNCT
ijtc-461	23	26	2022	2022	NUM
ijtc-461	23	27	;	;	PUNCT
ijtc-461	23	28	sudarmanto	sudarmanto	NOUN
ijtc-461	23	29	et	et	PROPN
ijtc-461	23	30	al	al	PROPN
ijtc-461	23	31	.	.	PROPN
ijtc-461	23	32	,	,	PUNCT
ijtc-461	23	33	2021	2021	NUM
ijtc-461	23	34	;	;	PUNCT
ijtc-461	23	35	tan	tan	PROPN
ijtc-461	23	36	,	,	PUNCT
ijtc-461	23	37	2022	2022	NUM
ijtc-461	23	38	)	)	PUNCT
ijtc-461	23	39	.	.	PUNCT
ijtc-461	24	1	one	one	NUM
ijtc-461	24	2	of	of	ADP
ijtc-461	24	3	the	the	DET
ijtc-461	24	4	regulations	regulation	NOUN
ijtc-461	24	5	passed	pass	VERB
ijtc-461	24	6	by	by	ADP
ijtc-461	24	7	the	the	DET
ijtc-461	24	8	government	government	NOUN
ijtc-461	24	9	as	as	ADP
ijtc-461	24	10	a	a	DET
ijtc-461	24	11	followup	followup	NOUN
ijtc-461	24	12	to	to	ADP
ijtc-461	24	13	the	the	DET
ijtc-461	24	14	job	job	NOUN
ijtc-461	24	15	creation	creation	NOUN
ijtc-461	24	16	act	act	NOUN
ijtc-461	24	17	was	be	AUX
ijtc-461	24	18	government	government	NOUN
ijtc-461	24	19	regulation	regulation	NOUN
ijtc-461	24	20	number	number	NOUN
ijtc-461	24	21	9	9	NUM
ijtc-461	24	22	of	of	ADP
ijtc-461	24	23	2021	2021	NUM
ijtc-461	24	24	concerning	concern	VERB
ijtc-461	24	25	the	the	DET
ijtc-461	24	26	application	application	NOUN
ijtc-461	24	27	of	of	ADP
ijtc-461	24	28	taxation	taxation	NOUN
ijtc-461	24	29	to	to	PART
ijtc-461	24	30	support	support	VERB
ijtc-461	24	31	the	the	DET
ijtc-461	24	32	ease	ease	NOUN
ijtc-461	24	33	of	of	ADP
ijtc-461	24	34	doing	do	VERB
ijtc-461	24	35	business	business	NOUN
ijtc-461	24	36	.	.	PUNCT
ijtc-461	25	1	this	this	DET
ijtc-461	25	2	regulation	regulation	NOUN
ijtc-461	25	3	contains	contain	VERB
ijtc-461	25	4	several	several	ADJ
ijtc-461	25	5	changes	change	NOUN
ijtc-461	25	6	to	to	ADP
ijtc-461	25	7	general	general	ADJ
ijtc-461	25	8	provisions	provision	NOUN
ijtc-461	25	9	and	and	CCONJ
ijtc-461	25	10	tax	tax	NOUN
ijtc-461	25	11	procedures	procedure	NOUN
ijtc-461	25	12	,	,	PUNCT
ijtc-461	25	13	one	one	NUM
ijtc-461	25	14	of	of	ADP
ijtc-461	25	15	which	which	PRON
ijtc-461	25	16	is	be	AUX
ijtc-461	25	17	regarding	regard	VERB
ijtc-461	25	18	the	the	DET
ijtc-461	25	19	exception	exception	NOUN
ijtc-461	25	20	of	of	ADP
ijtc-461	25	21	dividend	dividend	NOUN
ijtc-461	25	22	tax	tax	NOUN
ijtc-461	25	23	as	as	ADP
ijtc-461	25	24	a	a	DET
ijtc-461	25	25	tax	tax	NOUN
ijtc-461	25	26	object	object	NOUN
ijtc-461	25	27	.	.	PUNCT
ijtc-461	26	1	the	the	DET
ijtc-461	26	2	regulation	regulation	NOUN
ijtc-461	26	3	was	be	AUX
ijtc-461	26	4	later	later	ADV
ijtc-461	26	5	revealed	reveal	VERB
ijtc-461	26	6	to	to	PART
ijtc-461	26	7	be	be	AUX
ijtc-461	26	8	minister	minister	NOUN
ijtc-461	26	9	of	of	ADP
ijtc-461	26	10	finance	finance	NOUN
ijtc-461	26	11	regulation	regulation	NOUN
ijtc-461	26	12	no	no	NOUN
ijtc-461	26	13	.	.	NOUN
ijtc-461	26	14	18	18	NUM
ijtc-461	26	15	/	/	SYM
ijtc-461	26	16	pmk.03/2021	pmk.03/2021	NOUN
ijtc-461	26	17	which	which	PRON
ijtc-461	26	18	discusses	discuss	VERB
ijtc-461	26	19	in	in	ADP
ijtc-461	26	20	detail	detail	NOUN
ijtc-461	26	21	the	the	DET
ijtc-461	26	22	terms	term	NOUN
ijtc-461	26	23	and	and	CCONJ
ijtc-461	26	24	conditions	condition	NOUN
ijtc-461	26	25	for	for	ADP
ijtc-461	26	26	the	the	DET
ijtc-461	26	27	changes	change	NOUN
ijtc-461	26	28	that	that	PRON
ijtc-461	26	29	occurred	occur	VERB
ijtc-461	26	30	(	(	PUNCT
ijtc-461	26	31	wijaya	wijaya	PROPN
ijtc-461	26	32	&	&	CCONJ
ijtc-461	26	33	melati	melati	PROPN
ijtc-461	26	34	,	,	PUNCT
ijtc-461	26	35	2021	2021	NUM
ijtc-461	26	36	)	)	PUNCT
ijtc-461	26	37	.	.	PUNCT
ijtc-461	27	1	the	the	DET
ijtc-461	27	2	terms	term	NOUN
ijtc-461	27	3	and	and	CCONJ
ijtc-461	27	4	conditions	condition	NOUN
ijtc-461	27	5	so	so	SCONJ
ijtc-461	27	6	that	that	SCONJ
ijtc-461	27	7	dividends	dividend	NOUN
ijtc-461	27	8	are	be	AUX
ijtc-461	27	9	not	not	PART
ijtc-461	27	10	subject	subject	ADJ
ijtc-461	27	11	to	to	ADP
ijtc-461	27	12	tax	tax	NOUN
ijtc-461	27	13	are	be	AUX
ijtc-461	27	14	contained	contain	VERB
ijtc-461	27	15	in	in	ADP
ijtc-461	27	16	the	the	DET
ijtc-461	27	17	regulation	regulation	NOUN
ijtc-461	27	18	of	of	ADP
ijtc-461	27	19	the	the	DET
ijtc-461	27	20	minister	minister	NOUN
ijtc-461	27	21	of	of	ADP
ijtc-461	27	22	finance	finance	NOUN
ijtc-461	27	23	number	number	NOUN
ijtc-461	27	24	18	18	NUM
ijtc-461	27	25	of	of	ADP
ijtc-461	27	26	2021	2021	NUM
ijtc-461	27	27	,	,	PUNCT
ijtc-461	27	28	article	article	NOUN
ijtc-461	27	29	17	17	NUM
ijtc-461	27	30	paragraph	paragraph	NOUN
ijtc-461	27	31	(	(	PUNCT
ijtc-461	27	32	2	2	NUM
ijtc-461	27	33	)	)	PUNCT
ijtc-461	27	34	and	and	CCONJ
ijtc-461	27	35	article	article	NOUN
ijtc-461	27	36	35	35	NUM
ijtc-461	27	37	which	which	DET
ijtc-461	27	38	state	state	NOUN
ijtc-461	27	39	that	that	SCONJ
ijtc-461	27	40	dividends	dividend	NOUN
ijtc-461	27	41	obtained	obtain	VERB
ijtc-461	27	42	must	must	AUX
ijtc-461	27	43	be	be	AUX
ijtc-461	27	44	reinvested	reinveste	VERB
ijtc-461	27	45	in	in	ADP
ijtc-461	27	46	predetermined	predetermine	VERB
ijtc-461	27	47	financial	financial	ADJ
ijtc-461	27	48	products	product	NOUN
ijtc-461	27	49	.	.	PUNCT
ijtc-461	28	1	indonesia	indonesia	PROPN
ijtc-461	28	2	's	's	PART
ijtc-461	28	3	trade	trade	NOUN
ijtc-461	28	4	balance	balance	NOUN
ijtc-461	28	5	began	begin	VERB
ijtc-461	28	6	to	to	PART
ijtc-461	28	7	recover	recover	VERB
ijtc-461	28	8	.	.	PUNCT
ijtc-461	29	1	this	this	PRON
ijtc-461	29	2	can	can	AUX
ijtc-461	29	3	be	be	AUX
ijtc-461	29	4	seen	see	VERB
ijtc-461	29	5	in	in	ADP
ijtc-461	29	6	the	the	DET
ijtc-461	29	7	trade	trade	NOUN
ijtc-461	29	8	balance	balance	NOUN
ijtc-461	29	9	in	in	ADP
ijtc-461	29	10	the	the	DET
ijtc-461	29	11	first	first	ADJ
ijtc-461	29	12	quarter	quarter	NOUN
ijtc-461	29	13	of	of	ADP
ijtc-461	29	14	2021	2021	NUM
ijtc-461	29	15	which	which	PRON
ijtc-461	29	16	recorded	record	VERB
ijtc-461	29	17	a	a	DET
ijtc-461	29	18	surplus	surplus	NOUN
ijtc-461	29	19	of	of	ADP
ijtc-461	29	20	17.11	17.11	NUM
ijtc-461	29	21	%	%	NOUN
ijtc-461	29	22	year	year	NOUN
ijtc-461	29	23	on	on	ADP
ijtc-461	29	24	year	year	NOUN
ijtc-461	29	25	compared	compare	VERB
ijtc-461	29	26	to	to	ADP
ijtc-461	29	27	the	the	DET
ijtc-461	29	28	surplus	surplus	NOUN
ijtc-461	29	29	in	in	ADP
ijtc-461	29	30	the	the	DET
ijtc-461	29	31	first	first	ADJ
ijtc-461	29	32	quarter	quarter	NOUN
ijtc-461	29	33	of	of	ADP
ijtc-461	29	34	2020	2020	NUM
ijtc-461	29	35	which	which	PRON
ijtc-461	29	36	was	be	AUX
ijtc-461	29	37	around	around	ADV
ijtc-461	29	38	us$	us$	SYM
ijtc-461	29	39	2.59	2.59	NUM
ijtc-461	29	40	billion	billion	NUM
ijtc-461	29	41	.	.	PUNCT
ijtc-461	30	1	the	the	DET
ijtc-461	30	2	surplus	surplus	NOUN
ijtc-461	30	3	occurred	occur	VERB
ijtc-461	30	4	because	because	SCONJ
ijtc-461	30	5	export	export	NOUN
ijtc-461	30	6	performance	performance	NOUN
ijtc-461	30	7	increased	increase	VERB
ijtc-461	30	8	by	by	ADP
ijtc-461	30	9	17.11	17.11	NUM
ijtc-461	30	10	%	%	NOUN
ijtc-461	30	11	and	and	CCONJ
ijtc-461	30	12	imports	import	NOUN
ijtc-461	30	13	grew	grow	VERB
ijtc-461	30	14	by	by	ADP
ijtc-461	30	15	10.76	10.76	NUM
ijtc-461	30	16	%	%	NOUN
ijtc-461	30	17	(	(	PUNCT
ijtc-461	30	18	wafikhoh	wafikhoh	NOUN
ijtc-461	30	19	,	,	PUNCT
ijtc-461	30	20	2022	2022	NUM
ijtc-461	30	21	)	)	PUNCT
ijtc-461	30	22	.	.	PUNCT
ijtc-461	31	1	this	this	DET
ijtc-461	31	2	recovery	recovery	NOUN
ijtc-461	31	3	continued	continue	VERB
ijtc-461	31	4	until	until	ADP
ijtc-461	31	5	the	the	DET
ijtc-461	31	6	3rd	3rd	ADJ
ijtc-461	31	7	quarter	quarter	NOUN
ijtc-461	31	8	of	of	ADP
ijtc-461	31	9	2021	2021	NUM
ijtc-461	31	10	,	,	PUNCT
ijtc-461	31	11	where	where	SCONJ
ijtc-461	31	12	the	the	DET
ijtc-461	31	13	indonesian	indonesian	ADJ
ijtc-461	31	14	economy	economy	NOUN
ijtc-461	31	15	grew	grow	VERB
ijtc-461	31	16	by	by	ADP
ijtc-461	31	17	3.51	3.51	NUM
ijtc-461	31	18	%	%	NOUN
ijtc-461	31	19	compared	compare	VERB
ijtc-461	31	20	to	to	ADP
ijtc-461	31	21	2020	2020	NUM
ijtc-461	31	22	;	;	PUNCT
ijtc-461	31	23	this	this	DET
ijtc-461	31	24	growth	growth	NOUN
ijtc-461	31	25	was	be	AUX
ijtc-461	31	26	supported	support	VERB
ijtc-461	31	27	by	by	ADP
ijtc-461	31	28	export	export	NOUN
ijtc-461	31	29	performance	performance	NOUN
ijtc-461	31	30	(	(	PUNCT
ijtc-461	31	31	asshidiqi	asshidiqi	NOUN
ijtc-461	31	32	&	&	CCONJ
ijtc-461	31	33	irawan	irawan	PROPN
ijtc-461	31	34	,	,	PUNCT
ijtc-461	31	35	2021	2021	NUM
ijtc-461	31	36	)	)	PUNCT
ijtc-461	31	37	.	.	PUNCT
ijtc-461	32	1	the	the	DET
ijtc-461	32	2	increase	increase	NOUN
ijtc-461	32	3	in	in	ADP
ijtc-461	32	4	exports	export	NOUN
ijtc-461	32	5	and	and	CCONJ
ijtc-461	32	6	imports	import	NOUN
ijtc-461	32	7	indicates	indicate	VERB
ijtc-461	32	8	that	that	SCONJ
ijtc-461	32	9	indonesia	indonesia	PROPN
ijtc-461	32	10	's	's	PART
ijtc-461	32	11	economic	economic	ADJ
ijtc-461	32	12	recovery	recovery	NOUN
ijtc-461	32	13	has	have	AUX
ijtc-461	32	14	begun	begin	VERB
ijtc-461	32	15	massively	massively	ADV
ijtc-461	32	16	,	,	PUNCT
ijtc-461	32	17	in	in	ADP
ijtc-461	32	18	line	line	NOUN
ijtc-461	32	19	with	with	ADP
ijtc-461	32	20	the	the	DET
ijtc-461	32	21	programs	program	NOUN
ijtc-461	32	22	that	that	PRON
ijtc-461	32	23	have	have	AUX
ijtc-461	32	24	been	be	AUX
ijtc-461	32	25	implemented	implement	VERB
ijtc-461	32	26	by	by	ADP
ijtc-461	32	27	the	the	DET
ijtc-461	32	28	government	government	NOUN
ijtc-461	32	29	to	to	PART
ijtc-461	32	30	encourage	encourage	VERB
ijtc-461	32	31	the	the	DET
ijtc-461	32	32	wheels	wheel	NOUN
ijtc-461	32	33	of	of	ADP
ijtc-461	32	34	the	the	DET
ijtc-461	32	35	economy	economy	NOUN
ijtc-461	32	36	(	(	PUNCT
ijtc-461	32	37	wardana	wardana	NOUN
ijtc-461	32	38	,	,	PUNCT
ijtc-461	32	39	2021	2021	NUM
ijtc-461	32	40	)	)	PUNCT
ijtc-461	32	41	.	.	PUNCT
ijtc-461	33	1	in	in	ADP
ijtc-461	33	2	2021	2021	NUM
ijtc-461	33	3	,	,	PUNCT
ijtc-461	33	4	the	the	DET
ijtc-461	33	5	indonesian	indonesian	ADJ
ijtc-461	33	6	government	government	NOUN
ijtc-461	33	7	ratified	ratify	VERB
ijtc-461	33	8	government	government	NOUN
ijtc-461	33	9	regulation	regulation	NOUN
ijtc-461	33	10	number	number	NOUN
ijtc-461	33	11	9	9	NUM
ijtc-461	33	12	of	of	ADP
ijtc-461	33	13	2021	2021	NUM
ijtc-461	33	14	concerning	concern	VERB
ijtc-461	33	15	tax	tax	NOUN
ijtc-461	33	16	treatment	treatment	NOUN
ijtc-461	33	17	to	to	PART
ijtc-461	33	18	support	support	VERB
ijtc-461	33	19	ease	ease	NOUN
ijtc-461	33	20	of	of	ADP
ijtc-461	33	21	doing	do	VERB
ijtc-461	33	22	business	business	NOUN
ijtc-461	33	23	as	as	ADP
ijtc-461	33	24	a	a	DET
ijtc-461	33	25	follow	follow	NOUN
ijtc-461	33	26	-	-	PUNCT
ijtc-461	33	27	up	up	NOUN
ijtc-461	33	28	to	to	ADP
ijtc-461	33	29	law	law	NOUN
ijtc-461	33	30	number	number	NOUN
ijtc-461	33	31	11	11	NUM
ijtc-461	33	32	of	of	ADP
ijtc-461	33	33	2020	2020	NUM
ijtc-461	33	34	concerning	concern	VERB
ijtc-461	33	35	job	job	NOUN
ijtc-461	33	36	creation	creation	NOUN
ijtc-461	33	37	.	.	PUNCT
ijtc-461	34	1	government	government	NOUN
ijtc-461	34	2	regulation	regulation	NOUN
ijtc-461	34	3	number	number	NOUN
ijtc-461	34	4	9	9	NUM
ijtc-461	34	5	of	of	ADP
ijtc-461	34	6	2021	2021	NUM
ijtc-461	34	7	contains	contain	VERB
ijtc-461	34	8	several	several	ADJ
ijtc-461	34	9	changes	change	NOUN
ijtc-461	34	10	to	to	ADP
ijtc-461	34	11	general	general	ADJ
ijtc-461	34	12	provisions	provision	NOUN
ijtc-461	34	13	and	and	CCONJ
ijtc-461	34	14	tax	tax	NOUN
ijtc-461	34	15	procedures	procedure	NOUN
ijtc-461	34	16	,	,	PUNCT
ijtc-461	34	17	one	one	NUM
ijtc-461	34	18	of	of	ADP
ijtc-461	34	19	which	which	PRON
ijtc-461	34	20	is	be	AUX
ijtc-461	34	21	regarding	regard	VERB
ijtc-461	34	22	dividends	dividend	NOUN
ijtc-461	34	23	contained	contain	VERB
ijtc-461	34	24	in	in	ADP
ijtc-461	34	25	chapter	chapter	NOUN
ijtc-461	34	26	iii	iii	NUM
ijtc-461	34	27	article	article	NOUN
ijtc-461	34	28	2a	2a	NUM
ijtc-461	34	29	.	.	PUNCT
ijtc-461	35	1	dividends	dividend	NOUN
ijtc-461	35	2	were	be	AUX
ijtc-461	35	3	originally	originally	ADV
ijtc-461	35	4	subject	subject	ADJ
ijtc-461	35	5	to	to	ADP
ijtc-461	35	6	income	income	NOUN
ijtc-461	35	7	tax	tax	NOUN
ijtc-461	35	8	of	of	ADP
ijtc-461	35	9	10	10	NUM
ijtc-461	35	10	%	%	NOUN
ijtc-461	35	11	of	of	ADP
ijtc-461	35	12	the	the	DET
ijtc-461	35	13	gross	gross	ADJ
ijtc-461	35	14	income	income	NOUN
ijtc-461	35	15	received	receive	VERB
ijtc-461	35	16	by	by	ADP
ijtc-461	35	17	shareholders	shareholder	NOUN
ijtc-461	35	18	as	as	SCONJ
ijtc-461	35	19	stated	state	VERB
ijtc-461	35	20	in	in	ADP
ijtc-461	35	21	the	the	DET
ijtc-461	35	22	final	final	ADJ
ijtc-461	35	23	income	income	NOUN
ijtc-461	35	24	tax	tax	NOUN
ijtc-461	35	25	article	article	NOUN
ijtc-461	35	26	4	4	NUM
ijtc-461	35	27	paragraph	paragraph	NOUN
ijtc-461	35	28	(	(	PUNCT
ijtc-461	35	29	2	2	NUM
ijtc-461	35	30	)	)	PUNCT
ijtc-461	35	31	,	,	PUNCT
ijtc-461	35	32	but	but	CCONJ
ijtc-461	35	33	in	in	ADP
ijtc-461	35	34	government	government	NOUN
ijtc-461	35	35	regulation	regulation	NOUN
ijtc-461	35	36	number	number	NOUN
ijtc-461	35	37	9	9	NUM
ijtc-461	35	38	of	of	ADP
ijtc-461	35	39	2021	2021	NUM
ijtc-461	35	40	paragraph	paragraph	NOUN
ijtc-461	35	41	(	(	PUNCT
ijtc-461	35	42	2a	2a	NUM
ijtc-461	35	43	)	)	PUNCT
ijtc-461	35	44	income	income	NOUN
ijtc-461	35	45	on	on	ADP
ijtc-461	35	46	dividends	dividend	NOUN
ijtc-461	35	47	is	be	AUX
ijtc-461	35	48	excluded	exclude	VERB
ijtc-461	35	49	from	from	ADP
ijtc-461	35	50	the	the	DET
ijtc-461	35	51	tax	tax	NOUN
ijtc-461	35	52	object	object	NOUN
ijtc-461	35	53	.	.	PUNCT
ijtc-461	36	1	the	the	DET
ijtc-461	36	2	government	government	NOUN
ijtc-461	36	3	regulation	regulation	NOUN
ijtc-461	36	4	was	be	AUX
ijtc-461	36	5	later	later	ADV
ijtc-461	36	6	revealed	reveal	VERB
ijtc-461	36	7	by	by	ADP
ijtc-461	36	8	the	the	DET
ijtc-461	36	9	minister	minister	PROPN
ijtc-461	36	10	of	of	ADP
ijtc-461	36	11	finance	finance	NOUN
ijtc-461	36	12	to	to	PART
ijtc-461	36	13	become	become	VERB
ijtc-461	36	14	regulation	regulation	NOUN
ijtc-461	36	15	of	of	ADP
ijtc-461	36	16	the	the	DET
ijtc-461	36	17	minister	minister	NOUN
ijtc-461	36	18	of	of	ADP
ijtc-461	36	19	finance	finance	NOUN
ijtc-461	36	20	of	of	ADP
ijtc-461	36	21	the	the	DET
ijtc-461	36	22	republic	republic	NOUN
ijtc-461	36	23	of	of	ADP
ijtc-461	36	24	indonesia	indonesia	PROPN
ijtc-461	36	25	number	number	NOUN
ijtc-461	36	26	18	18	NUM
ijtc-461	36	27	of	of	ADP
ijtc-461	36	28	2021	2021	NUM
ijtc-461	36	29	,	,	PUNCT
ijtc-461	36	30	in	in	ADP
ijtc-461	36	31	which	which	PRON
ijtc-461	36	32	there	there	PRON
ijtc-461	36	33	are	be	VERB
ijtc-461	36	34	terms	term	NOUN
ijtc-461	36	35	and	and	CCONJ
ijtc-461	36	36	conditions	condition	NOUN
ijtc-461	36	37	for	for	ADP
ijtc-461	36	38	exemption	exemption	NOUN
ijtc-461	36	39	from	from	ADP
ijtc-461	36	40	income	income	NOUN
ijtc-461	36	41	tax	tax	NOUN
ijtc-461	36	42	received	receive	VERB
ijtc-461	36	43	from	from	ADP
ijtc-461	36	44	dividends	dividend	NOUN
ijtc-461	36	45	.	.	PUNCT
ijtc-461	37	1	indonesia	indonesia	PROPN
ijtc-461	37	2	is	be	AUX
ijtc-461	37	3	a	a	DET
ijtc-461	37	4	developing	develop	VERB
ijtc-461	37	5	country	country	NOUN
ijtc-461	37	6	with	with	ADP
ijtc-461	37	7	the	the	DET
ijtc-461	37	8	fourth	fourth	ADV
ijtc-461	37	9	largest	large	ADJ
ijtc-461	37	10	population	population	NOUN
ijtc-461	37	11	in	in	ADP
ijtc-461	37	12	the	the	DET
ijtc-461	37	13	world	world	NOUN
ijtc-461	37	14	,	,	PUNCT
ijtc-461	37	15	i.e.	i.e.	X
ijtc-461	37	16	270,200,000	270,200,000	NUM
ijtc-461	37	17	people	people	NOUN
ijtc-461	37	18	in	in	ADP
ijtc-461	37	19	2020	2020	NUM
ijtc-461	37	20	which	which	PRON
ijtc-461	37	21	was	be	AUX
ijtc-461	37	22	dominated	dominate	VERB
ijtc-461	37	23	by	by	ADP
ijtc-461	37	24	productive	productive	ADJ
ijtc-461	37	25	age	age	NOUN
ijtc-461	37	26	(	(	PUNCT
ijtc-461	37	27	70.72	70.72	NUM
ijtc-461	37	28	%	%	NOUN
ijtc-461	37	29	)	)	PUNCT
ijtc-461	37	30	totaling	total	VERB
ijtc-461	37	31	191,085,440	191,085,440	NUM
ijtc-461	37	32	(	(	PUNCT
ijtc-461	37	33	tambunan	tambunan	NOUN
ijtc-461	37	34	,	,	PUNCT
ijtc-461	37	35	2020	2020	NUM
ijtc-461	37	36	)	)	PUNCT
ijtc-461	37	37	.	.	PUNCT
ijtc-461	38	1	however	however	ADV
ijtc-461	38	2	,	,	PUNCT
ijtc-461	38	3	the	the	DET
ijtc-461	38	4	number	number	NOUN
ijtc-461	38	5	of	of	ADP
ijtc-461	38	6	local	local	ADJ
ijtc-461	38	7	investors	investor	NOUN
ijtc-461	38	8	until	until	ADP
ijtc-461	38	9	february	february	PROPN
ijtc-461	38	10	2021	2021	NUM
ijtc-461	38	11	was	be	AUX
ijtc-461	38	12	only	only	ADV
ijtc-461	38	13	4,513,103	4,513,103	NUM
ijtc-461	38	14	people	people	NOUN
ijtc-461	38	15	(	(	PUNCT
ijtc-461	38	16	herninta	herninta	PROPN
ijtc-461	38	17	&	&	CCONJ
ijtc-461	38	18	rahayu	rahayu	PROPN
ijtc-461	38	19	,	,	PUNCT
ijtc-461	38	20	2021	2021	NUM
ijtc-461	38	21	)	)	PUNCT
ijtc-461	38	22	.	.	PUNCT
ijtc-461	39	1	the	the	DET
ijtc-461	39	2	data	datum	NOUN
ijtc-461	39	3	shows	show	VERB
ijtc-461	39	4	that	that	SCONJ
ijtc-461	39	5	investors	investor	NOUN
ijtc-461	39	6	in	in	ADP
ijtc-461	39	7	indonesia	indonesia	PROPN
ijtc-461	39	8	were	be	AUX
ijtc-461	39	9	only	only	ADV
ijtc-461	39	10	2.3	2.3	NUM
ijtc-461	39	11	%	%	NOUN
ijtc-461	39	12	of	of	ADP
ijtc-461	39	13	the	the	DET
ijtc-461	39	14	total	total	ADJ
ijtc-461	39	15	population	population	NOUN
ijtc-461	39	16	.	.	PUNCT
ijtc-461	40	1	therefore	therefore	ADV
ijtc-461	40	2	,	,	PUNCT
ijtc-461	40	3	the	the	DET
ijtc-461	40	4	government	government	NOUN
ijtc-461	40	5	provided	provide	VERB
ijtc-461	40	6	a	a	DET
ijtc-461	40	7	stimulus	stimulus	NOUN
ijtc-461	40	8	in	in	ADP
ijtc-461	40	9	the	the	DET
ijtc-461	40	10	form	form	NOUN
ijtc-461	40	11	of	of	ADP
ijtc-461	40	12	dividend	dividend	NOUN
ijtc-461	40	13	tax	tax	NOUN
ijtc-461	40	14	exemptions	exemption	NOUN
ijtc-461	40	15	listed	list	VERB
ijtc-461	40	16	in	in	ADP
ijtc-461	40	17	government	government	NOUN
ijtc-461	40	18	regulation	regulation	NOUN
ijtc-461	40	19	number	number	NOUN
ijtc-461	40	20	9	9	NUM
ijtc-461	40	21	of	of	ADP
ijtc-461	40	22	2021	2021	NUM
ijtc-461	40	23	and	and	CCONJ
ijtc-461	40	24	its	its	PRON
ijtc-461	40	25	derivative	derivative	ADJ
ijtc-461	40	26	,	,	PUNCT
ijtc-461	40	27	namely	namely	ADV
ijtc-461	40	28	minister	minister	NOUN
ijtc-461	40	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-461	40	30	analysis	analysis	NOUN
ijtc-461	40	31	of	of	ADP
ijtc-461	40	32	tax	tax	NOUN
ijtc-461	40	33	policy	policy	NOUN
ijtc-461	40	34	strategies	strategy	NOUN
ijtc-461	40	35	related	relate	VERB
ijtc-461	40	36	to	to	PART
ijtc-461	40	37	dividend	dividend	VERB
ijtc-461	40	38	tax	tax	NOUN
ijtc-461	40	39	in	in	ADP
ijtc-461	40	40	an	an	DET
ijtc-461	40	41	effort	effort	NOUN
ijtc-461	40	42	to	to	PART
ijtc-461	40	43	increase	increase	VERB
ijtc-461	40	44	investors	investor	NOUN
ijtc-461	40	45	at	at	ADP
ijtc-461	40	46	the	the	DET
ijtc-461	40	47	primary	primary	ADJ
ijtc-461	40	48	tax	tax	NOUN
ijtc-461	40	49	office	office	NOUN
ijtc-461	40	50	of	of	ADP
ijtc-461	40	51	menteng	menteng	PROPN
ijtc-461	40	52	dua	dua	PROPN
ijtc-461	40	53	,	,	PUNCT
ijtc-461	40	54	jakarta	jakarta	PROPN
ijtc-461	40	55	agustina	agustina	PROPN
ijtc-461	40	56	,	,	PUNCT
ijtc-461	40	57	angky	angky	ADV
ijtc-461	40	58	,	,	PUNCT
ijtc-461	40	59	and	and	CCONJ
ijtc-461	40	60	zaini	zaini	NOUN
ijtc-461	40	61	164	164	NUM
ijtc-461	40	62	|	|	NOUN
ijtc-461	40	63	ilomata	ilomata	PROPN
ijtc-461	40	64	international	international	ADJ
ijtc-461	40	65	journal	journal	NOUN
ijtc-461	40	66	of	of	ADP
ijtc-461	40	67	tax	tax	PROPN
ijtc-461	40	68	&	&	CCONJ
ijtc-461	40	69	accounting	accounting	PROPN
ijtc-461	40	70	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-461	40	71	of	of	ADP
ijtc-461	40	72	finance	finance	NOUN
ijtc-461	40	73	regulation	regulation	NOUN
ijtc-461	40	74	number	number	NOUN
ijtc-461	40	75	18	18	NUM
ijtc-461	40	76	of	of	ADP
ijtc-461	40	77	2021	2021	NUM
ijtc-461	40	78	to	to	PART
ijtc-461	40	79	increase	increase	VERB
ijtc-461	40	80	the	the	DET
ijtc-461	40	81	number	number	NOUN
ijtc-461	40	82	of	of	ADP
ijtc-461	40	83	investors	investor	NOUN
ijtc-461	40	84	.	.	PUNCT
ijtc-461	41	1	the	the	DET
ijtc-461	41	2	government	government	NOUN
ijtc-461	41	3	's	's	PART
ijtc-461	41	4	efforts	effort	NOUN
ijtc-461	41	5	to	to	PART
ijtc-461	41	6	increase	increase	VERB
ijtc-461	41	7	the	the	DET
ijtc-461	41	8	number	number	NOUN
ijtc-461	41	9	of	of	ADP
ijtc-461	41	10	investors	investor	NOUN
ijtc-461	41	11	in	in	ADP
ijtc-461	41	12	indonesia	indonesia	PROPN
ijtc-461	41	13	were	be	AUX
ijtc-461	41	14	not	not	PART
ijtc-461	41	15	easy	easy	ADJ
ijtc-461	41	16	.	.	PUNCT
ijtc-461	42	1	the	the	DET
ijtc-461	42	2	government	government	NOUN
ijtc-461	42	3	needed	need	VERB
ijtc-461	42	4	the	the	DET
ijtc-461	42	5	right	right	ADJ
ijtc-461	42	6	strategy	strategy	NOUN
ijtc-461	42	7	so	so	SCONJ
ijtc-461	42	8	that	that	SCONJ
ijtc-461	42	9	these	these	DET
ijtc-461	42	10	goals	goal	NOUN
ijtc-461	42	11	could	could	AUX
ijtc-461	42	12	be	be	AUX
ijtc-461	42	13	achieved	achieve	VERB
ijtc-461	42	14	.	.	PUNCT
ijtc-461	43	1	strategy	strategy	NOUN
ijtc-461	43	2	is	be	AUX
ijtc-461	43	3	a	a	DET
ijtc-461	43	4	process	process	NOUN
ijtc-461	43	5	of	of	ADP
ijtc-461	43	6	determining	determine	VERB
ijtc-461	43	7	the	the	DET
ijtc-461	43	8	plan	plan	NOUN
ijtc-461	43	9	of	of	ADP
ijtc-461	43	10	top	top	ADJ
ijtc-461	43	11	leaders	leader	NOUN
ijtc-461	43	12	that	that	PRON
ijtc-461	43	13	focuses	focus	VERB
ijtc-461	43	14	on	on	ADP
ijtc-461	43	15	the	the	DET
ijtc-461	43	16	long	long	ADJ
ijtc-461	43	17	-	-	PUNCT
ijtc-461	43	18	term	term	NOUN
ijtc-461	43	19	goals	goal	NOUN
ijtc-461	43	20	of	of	ADP
ijtc-461	43	21	the	the	DET
ijtc-461	43	22	organization	organization	NOUN
ijtc-461	43	23	,	,	PUNCT
ijtc-461	43	24	accompanied	accompany	VERB
ijtc-461	43	25	by	by	ADP
ijtc-461	43	26	the	the	DET
ijtc-461	43	27	preparation	preparation	NOUN
ijtc-461	43	28	of	of	ADP
ijtc-461	43	29	a	a	DET
ijtc-461	43	30	method	method	NOUN
ijtc-461	43	31	or	or	CCONJ
ijtc-461	43	32	effort	effort	NOUN
ijtc-461	43	33	so	so	SCONJ
ijtc-461	43	34	that	that	SCONJ
ijtc-461	43	35	these	these	DET
ijtc-461	43	36	goals	goal	NOUN
ijtc-461	43	37	can	can	AUX
ijtc-461	43	38	be	be	AUX
ijtc-461	43	39	achieved	achieve	VERB
ijtc-461	43	40	(	(	PUNCT
ijtc-461	43	41	ledro	ledro	NOUN
ijtc-461	43	42	et	et	PROPN
ijtc-461	43	43	al	al	PROPN
ijtc-461	43	44	.	.	PROPN
ijtc-461	43	45	,	,	PUNCT
ijtc-461	43	46	2022	2022	NUM
ijtc-461	43	47	;	;	PUNCT
ijtc-461	43	48	thaher	thaher	PROPN
ijtc-461	43	49	&	&	CCONJ
ijtc-461	43	50	jaaron	jaaron	PROPN
ijtc-461	43	51	,	,	PUNCT
ijtc-461	43	52	2022	2022	NUM
ijtc-461	43	53	)	)	PUNCT
ijtc-461	43	54	.	.	PUNCT
ijtc-461	44	1	a	a	DET
ijtc-461	44	2	good	good	ADJ
ijtc-461	44	3	strategy	strategy	NOUN
ijtc-461	44	4	is	be	AUX
ijtc-461	44	5	prepared	prepare	VERB
ijtc-461	44	6	based	base	VERB
ijtc-461	44	7	on	on	ADP
ijtc-461	44	8	the	the	DET
ijtc-461	44	9	company	company	NOUN
ijtc-461	44	10	's	's	PART
ijtc-461	44	11	internal	internal	ADJ
ijtc-461	44	12	capabilities	capability	NOUN
ijtc-461	44	13	and	and	CCONJ
ijtc-461	44	14	weaknesses	weakness	NOUN
ijtc-461	44	15	(	(	PUNCT
ijtc-461	44	16	laguir	laguir	PROPN
ijtc-461	44	17	et	et	PROPN
ijtc-461	44	18	al	al	PROPN
ijtc-461	44	19	.	.	PROPN
ijtc-461	44	20	,	,	PUNCT
ijtc-461	44	21	2022	2022	NUM
ijtc-461	44	22	;	;	PUNCT
ijtc-461	44	23	velasco	velasco	PROPN
ijtc-461	44	24	-	-	PUNCT
ijtc-461	44	25	muñoz	muñoz	PROPN
ijtc-461	44	26	et	et	PROPN
ijtc-461	44	27	al	al	PROPN
ijtc-461	44	28	.	.	PROPN
ijtc-461	44	29	,	,	PUNCT
ijtc-461	44	30	2021	2021	NUM
ijtc-461	44	31	)	)	PUNCT
ijtc-461	44	32	.	.	PUNCT
ijtc-461	45	1	opportunities	opportunity	NOUN
ijtc-461	45	2	will	will	AUX
ijtc-461	45	3	be	be	AUX
ijtc-461	45	4	meaningless	meaningless	ADJ
ijtc-461	45	5	if	if	SCONJ
ijtc-461	45	6	the	the	DET
ijtc-461	45	7	company	company	NOUN
ijtc-461	45	8	is	be	AUX
ijtc-461	45	9	not	not	PART
ijtc-461	45	10	able	able	ADJ
ijtc-461	45	11	to	to	PART
ijtc-461	45	12	utilize	utilize	VERB
ijtc-461	45	13	the	the	DET
ijtc-461	45	14	resources	resource	NOUN
ijtc-461	45	15	it	it	PRON
ijtc-461	45	16	has	have	VERB
ijtc-461	45	17	(	(	PUNCT
ijtc-461	45	18	pashutan	pashutan	PROPN
ijtc-461	45	19	et	et	PROPN
ijtc-461	45	20	al	al	PROPN
ijtc-461	45	21	.	.	PROPN
ijtc-461	45	22	,	,	PUNCT
ijtc-461	45	23	2022	2022	NUM
ijtc-461	45	24	;	;	PUNCT
ijtc-461	45	25	samson	samson	PROPN
ijtc-461	45	26	&	&	CCONJ
ijtc-461	45	27	bhanugopan	bhanugopan	PROPN
ijtc-461	45	28	,	,	PUNCT
ijtc-461	45	29	2022	2022	NUM
ijtc-461	45	30	)	)	PUNCT
ijtc-461	45	31	.	.	PUNCT
ijtc-461	46	1	indicators	indicator	NOUN
ijtc-461	46	2	in	in	ADP
ijtc-461	46	3	strategy	strategy	NOUN
ijtc-461	46	4	implementation	implementation	NOUN
ijtc-461	46	5	are	be	AUX
ijtc-461	46	6	:	:	PUNCT
ijtc-461	46	7	a.	a.	NOUN
ijtc-461	46	8	develop	develop	VERB
ijtc-461	46	9	a	a	DET
ijtc-461	46	10	culture	culture	NOUN
ijtc-461	46	11	that	that	PRON
ijtc-461	46	12	supports	support	VERB
ijtc-461	46	13	strategy	strategy	NOUN
ijtc-461	46	14	b.	b.	PROPN
ijtc-461	46	15	create	create	VERB
ijtc-461	46	16	an	an	DET
ijtc-461	46	17	effective	effective	ADJ
ijtc-461	46	18	organizational	organizational	ADJ
ijtc-461	46	19	structure	structure	NOUN
ijtc-461	46	20	c.	c.	PROPN
ijtc-461	46	21	direct	direct	ADJ
ijtc-461	46	22	marketing	marketing	NOUN
ijtc-461	46	23	efforts	effort	NOUN
ijtc-461	46	24	d.	d.	PROPN
ijtc-461	46	25	plan	plan	VERB
ijtc-461	46	26	a	a	DET
ijtc-461	46	27	budget	budget	NOUN
ijtc-461	46	28	e.	e.	PROPN
ijtc-461	46	29	develop	develop	PROPN
ijtc-461	46	30	and	and	CCONJ
ijtc-461	46	31	empower	empower	VERB
ijtc-461	46	32	information	information	PROPN
ijtc-461	46	33	systems	systems	PROPN
ijtc-461	46	34	f.	f.	PROPN
ijtc-461	46	35	connect	connect	VERB
ijtc-461	46	36	employee	employee	NOUN
ijtc-461	46	37	performance	performance	NOUN
ijtc-461	46	38	and	and	CCONJ
ijtc-461	46	39	organizational	organizational	ADJ
ijtc-461	46	40	performance	performance	NOUN
ijtc-461	46	41	(	(	PUNCT
ijtc-461	46	42	de	de	X
ijtc-461	46	43	mendonça	mendonça	X
ijtc-461	46	44	et	et	PROPN
ijtc-461	46	45	al	al	PROPN
ijtc-461	46	46	.	.	PROPN
ijtc-461	46	47	,	,	PUNCT
ijtc-461	46	48	2022	2022	NUM
ijtc-461	46	49	)	)	PUNCT
ijtc-461	46	50	based	base	VERB
ijtc-461	46	51	on	on	ADP
ijtc-461	46	52	the	the	DET
ijtc-461	46	53	background	background	NOUN
ijtc-461	46	54	that	that	PRON
ijtc-461	46	55	has	have	AUX
ijtc-461	46	56	been	be	AUX
ijtc-461	46	57	described	describe	VERB
ijtc-461	46	58	previously	previously	ADV
ijtc-461	46	59	,	,	PUNCT
ijtc-461	46	60	in	in	ADP
ijtc-461	46	61	order	order	NOUN
ijtc-461	46	62	this	this	DET
ijtc-461	46	63	research	research	NOUN
ijtc-461	46	64	to	to	PART
ijtc-461	46	65	obtain	obtain	VERB
ijtc-461	46	66	maximum	maximum	ADJ
ijtc-461	46	67	results	result	NOUN
ijtc-461	46	68	,	,	PUNCT
ijtc-461	46	69	the	the	DET
ijtc-461	46	70	authors	author	NOUN
ijtc-461	46	71	limit	limit	VERB
ijtc-461	46	72	the	the	DET
ijtc-461	46	73	scope	scope	NOUN
ijtc-461	46	74	of	of	ADP
ijtc-461	46	75	this	this	DET
ijtc-461	46	76	research	research	NOUN
ijtc-461	46	77	as	as	SCONJ
ijtc-461	46	78	follows	follow	VERB
ijtc-461	46	79	:	:	PUNCT
ijtc-461	47	1	1	1	X
ijtc-461	47	2	.	.	PUNCT
ijtc-461	47	3	the	the	DET
ijtc-461	47	4	study	study	NOUN
ijtc-461	47	5	only	only	ADV
ijtc-461	47	6	discusses	discuss	VERB
ijtc-461	47	7	the	the	DET
ijtc-461	47	8	implementation	implementation	NOUN
ijtc-461	47	9	of	of	ADP
ijtc-461	47	10	the	the	DET
ijtc-461	47	11	dividend	dividend	NOUN
ijtc-461	47	12	tax	tax	NOUN
ijtc-461	47	13	strategy	strategy	NOUN
ijtc-461	47	14	by	by	ADP
ijtc-461	47	15	the	the	DET
ijtc-461	47	16	primary	primary	ADJ
ijtc-461	47	17	tax	tax	NOUN
ijtc-461	47	18	office	office	NOUN
ijtc-461	47	19	of	of	ADP
ijtc-461	47	20	menteng	menteng	PROPN
ijtc-461	47	21	dua	dua	PROPN
ijtc-461	47	22	,	,	PUNCT
ijtc-461	47	23	jakarta	jakarta	PROPN
ijtc-461	47	24	.	.	PUNCT
ijtc-461	48	1	2	2	X
ijtc-461	48	2	.	.	X
ijtc-461	48	3	the	the	DET
ijtc-461	48	4	study	study	NOUN
ijtc-461	48	5	only	only	ADV
ijtc-461	48	6	discusses	discuss	VERB
ijtc-461	48	7	the	the	DET
ijtc-461	48	8	constraints	constraint	NOUN
ijtc-461	48	9	of	of	ADP
ijtc-461	48	10	the	the	DET
ijtc-461	48	11	primary	primary	ADJ
ijtc-461	48	12	tax	tax	NOUN
ijtc-461	48	13	office	office	NOUN
ijtc-461	48	14	of	of	ADP
ijtc-461	48	15	menteng	menteng	PROPN
ijtc-461	48	16	dua	dua	PROPN
ijtc-461	48	17	,	,	PUNCT
ijtc-461	48	18	jakarta	jakarta	PROPN
ijtc-461	48	19	in	in	ADP
ijtc-461	48	20	implementing	implement	VERB
ijtc-461	48	21	the	the	DET
ijtc-461	48	22	dividend	dividend	NOUN
ijtc-461	48	23	tax	tax	NOUN
ijtc-461	48	24	strategy	strategy	NOUN
ijtc-461	48	25	.	.	PUNCT
ijtc-461	49	1	3	3	X
ijtc-461	49	2	.	.	X
ijtc-461	49	3	the	the	DET
ijtc-461	49	4	research	research	NOUN
ijtc-461	49	5	only	only	ADV
ijtc-461	49	6	discusses	discuss	VERB
ijtc-461	49	7	the	the	DET
ijtc-461	49	8	efforts	effort	NOUN
ijtc-461	49	9	of	of	ADP
ijtc-461	49	10	the	the	DET
ijtc-461	49	11	primary	primary	ADJ
ijtc-461	49	12	tax	tax	NOUN
ijtc-461	49	13	office	office	NOUN
ijtc-461	49	14	of	of	ADP
ijtc-461	49	15	menteng	menteng	PROPN
ijtc-461	49	16	dua	dua	PROPN
ijtc-461	49	17	,	,	PUNCT
ijtc-461	49	18	jakarta	jakarta	PROPN
ijtc-461	49	19	in	in	ADP
ijtc-461	49	20	overcoming	overcome	VERB
ijtc-461	49	21	obstacles	obstacle	NOUN
ijtc-461	49	22	in	in	ADP
ijtc-461	49	23	the	the	DET
ijtc-461	49	24	implementation	implementation	NOUN
ijtc-461	49	25	of	of	ADP
ijtc-461	49	26	the	the	DET
ijtc-461	49	27	dividend	dividend	NOUN
ijtc-461	49	28	tax	tax	NOUN
ijtc-461	49	29	strategy	strategy	NOUN
ijtc-461	49	30	.	.	PUNCT
ijtc-461	50	1	4	4	X
ijtc-461	50	2	.	.	X
ijtc-461	50	3	the	the	DET
ijtc-461	50	4	research	research	NOUN
ijtc-461	50	5	period	period	NOUN
ijtc-461	50	6	is	be	AUX
ijtc-461	50	7	2021	2021	NUM
ijtc-461	50	8	because	because	SCONJ
ijtc-461	50	9	the	the	DET
ijtc-461	50	10	government	government	NOUN
ijtc-461	50	11	regulation	regulation	NOUN
ijtc-461	50	12	regarding	regard	VERB
ijtc-461	50	13	dividend	dividend	NOUN
ijtc-461	50	14	tax	tax	NOUN
ijtc-461	50	15	was	be	AUX
ijtc-461	50	16	passed	pass	VERB
ijtc-461	50	17	in	in	ADP
ijtc-461	50	18	that	that	DET
ijtc-461	50	19	year	year	NOUN
ijtc-461	50	20	.	.	PUNCT
ijtc-461	51	1	research	research	NOUN
ijtc-461	51	2	purposes	purpose	NOUN
ijtc-461	51	3	based	base	VERB
ijtc-461	51	4	on	on	ADP
ijtc-461	51	5	the	the	DET
ijtc-461	51	6	main	main	ADJ
ijtc-461	51	7	issues	issue	NOUN
ijtc-461	51	8	raised	raise	VERB
ijtc-461	51	9	,	,	PUNCT
ijtc-461	51	10	the	the	DET
ijtc-461	51	11	writing	writing	NOUN
ijtc-461	51	12	of	of	ADP
ijtc-461	51	13	this	this	DET
ijtc-461	51	14	thesis	thesis	NOUN
ijtc-461	51	15	aims	aim	VERB
ijtc-461	51	16	to	to	PART
ijtc-461	51	17	:	:	PUNCT
ijtc-461	51	18	1	1	X
ijtc-461	51	19	.	.	X
ijtc-461	51	20	to	to	PART
ijtc-461	51	21	analyze	analyze	VERB
ijtc-461	51	22	the	the	DET
ijtc-461	51	23	implementation	implementation	NOUN
ijtc-461	51	24	of	of	ADP
ijtc-461	51	25	tax	tax	NOUN
ijtc-461	51	26	policy	policy	NOUN
ijtc-461	51	27	strategies	strategy	NOUN
ijtc-461	51	28	related	relate	VERB
ijtc-461	51	29	to	to	PART
ijtc-461	51	30	dividend	dividend	VERB
ijtc-461	51	31	tax	tax	NOUN
ijtc-461	51	32	in	in	ADP
ijtc-461	51	33	an	an	DET
ijtc-461	51	34	effort	effort	NOUN
ijtc-461	51	35	to	to	PART
ijtc-461	51	36	increase	increase	VERB
ijtc-461	51	37	the	the	DET
ijtc-461	51	38	number	number	NOUN
ijtc-461	51	39	of	of	ADP
ijtc-461	51	40	investors	investor	NOUN
ijtc-461	51	41	in	in	ADP
ijtc-461	51	42	the	the	DET
ijtc-461	51	43	primary	primary	ADJ
ijtc-461	51	44	tax	tax	NOUN
ijtc-461	51	45	office	office	NOUN
ijtc-461	51	46	of	of	ADP
ijtc-461	51	47	menteng	menteng	PROPN
ijtc-461	51	48	dua	dua	PROPN
ijtc-461	51	49	,	,	PUNCT
ijtc-461	51	50	jakarta	jakarta	PROPN
ijtc-461	51	51	using	use	VERB
ijtc-461	51	52	swot	swot	PROPN
ijtc-461	51	53	analysis	analysis	NOUN
ijtc-461	51	54	.	.	PUNCT
ijtc-461	52	1	2	2	X
ijtc-461	52	2	.	.	PUNCT
ijtc-461	52	3	to	to	PART
ijtc-461	52	4	analyze	analyze	VERB
ijtc-461	52	5	the	the	DET
ijtc-461	52	6	obstacles	obstacle	NOUN
ijtc-461	52	7	that	that	PRON
ijtc-461	52	8	arise	arise	VERB
ijtc-461	52	9	in	in	ADP
ijtc-461	52	10	the	the	DET
ijtc-461	52	11	implementation	implementation	NOUN
ijtc-461	52	12	of	of	ADP
ijtc-461	52	13	policies	policy	NOUN
ijtc-461	52	14	related	relate	VERB
ijtc-461	52	15	to	to	PART
ijtc-461	52	16	dividend	dividend	VERB
ijtc-461	52	17	tax	tax	NOUN
ijtc-461	52	18	in	in	ADP
ijtc-461	52	19	an	an	DET
ijtc-461	52	20	effort	effort	NOUN
ijtc-461	52	21	to	to	PART
ijtc-461	52	22	increase	increase	VERB
ijtc-461	52	23	the	the	DET
ijtc-461	52	24	number	number	NOUN
ijtc-461	52	25	of	of	ADP
ijtc-461	52	26	investors	investor	NOUN
ijtc-461	52	27	in	in	ADP
ijtc-461	52	28	the	the	DET
ijtc-461	52	29	primary	primary	ADJ
ijtc-461	52	30	tax	tax	NOUN
ijtc-461	52	31	office	office	NOUN
ijtc-461	52	32	of	of	ADP
ijtc-461	52	33	menteng	menteng	PROPN
ijtc-461	52	34	dua	dua	PROPN
ijtc-461	52	35	,	,	PUNCT
ijtc-461	52	36	jakarta	jakarta	PROPN
ijtc-461	52	37	.	.	PUNCT
ijtc-461	53	1	3	3	X
ijtc-461	53	2	.	.	PUNCT
ijtc-461	53	3	to	to	PART
ijtc-461	53	4	analyze	analyze	VERB
ijtc-461	53	5	the	the	DET
ijtc-461	53	6	efforts	effort	NOUN
ijtc-461	53	7	or	or	CCONJ
ijtc-461	53	8	solutions	solution	NOUN
ijtc-461	53	9	made	make	VERB
ijtc-461	53	10	in	in	ADP
ijtc-461	53	11	dealing	deal	VERB
ijtc-461	53	12	with	with	ADP
ijtc-461	53	13	the	the	DET
ijtc-461	53	14	obstacles	obstacle	NOUN
ijtc-461	53	15	to	to	ADP
ijtc-461	53	16	the	the	DET
ijtc-461	53	17	implementation	implementation	NOUN
ijtc-461	53	18	of	of	ADP
ijtc-461	53	19	the	the	DET
ijtc-461	53	20	policies	policy	NOUN
ijtc-461	53	21	related	relate	VERB
ijtc-461	53	22	to	to	PART
ijtc-461	53	23	dividend	dividend	VERB
ijtc-461	53	24	tax	tax	NOUN
ijtc-461	53	25	in	in	ADP
ijtc-461	53	26	an	an	DET
ijtc-461	53	27	effort	effort	NOUN
ijtc-461	53	28	to	to	PART
ijtc-461	53	29	increase	increase	VERB
ijtc-461	53	30	the	the	DET
ijtc-461	53	31	number	number	NOUN
ijtc-461	53	32	of	of	ADP
ijtc-461	53	33	investors	investor	NOUN
ijtc-461	53	34	in	in	ADP
ijtc-461	53	35	the	the	DET
ijtc-461	53	36	primary	primary	ADJ
ijtc-461	53	37	tax	tax	NOUN
ijtc-461	53	38	office	office	NOUN
ijtc-461	53	39	of	of	ADP
ijtc-461	53	40	menteng	menteng	PROPN
ijtc-461	53	41	dua	dua	PROPN
ijtc-461	53	42	,	,	PUNCT
ijtc-461	53	43	jakarta	jakarta	PROPN
ijtc-461	53	44	.	.	PUNCT
ijtc-461	54	1	method	method	VERB
ijtc-461	54	2	the	the	DET
ijtc-461	54	3	following	follow	VERB
ijtc-461	54	4	is	be	AUX
ijtc-461	54	5	an	an	DET
ijtc-461	54	6	explanation	explanation	NOUN
ijtc-461	54	7	of	of	ADP
ijtc-461	54	8	the	the	DET
ijtc-461	54	9	approach	approach	NOUN
ijtc-461	54	10	and	and	CCONJ
ijtc-461	54	11	types	type	NOUN
ijtc-461	54	12	of	of	ADP
ijtc-461	54	13	research	research	NOUN
ijtc-461	54	14	used	use	VERB
ijtc-461	54	15	by	by	ADP
ijtc-461	54	16	the	the	DET
ijtc-461	54	17	researchers	researcher	NOUN
ijtc-461	54	18	:	:	PUNCT
ijtc-461	54	19	scientific	scientific	ADJ
ijtc-461	54	20	method	method	NOUN
ijtc-461	54	21	is	be	AUX
ijtc-461	54	22	a	a	DET
ijtc-461	54	23	method	method	NOUN
ijtc-461	54	24	used	use	VERB
ijtc-461	54	25	to	to	PART
ijtc-461	54	26	obtain	obtain	VERB
ijtc-461	54	27	data	datum	NOUN
ijtc-461	54	28	scientifically	scientifically	ADV
ijtc-461	54	29	with	with	ADP
ijtc-461	54	30	certain	certain	ADJ
ijtc-461	54	31	goals	goal	NOUN
ijtc-461	54	32	and	and	CCONJ
ijtc-461	54	33	uses	use	NOUN
ijtc-461	54	34	(	(	PUNCT
ijtc-461	54	35	sugiyono	sugiyono	NOUN
ijtc-461	54	36	,	,	PUNCT
ijtc-461	54	37	2019	2019	NUM
ijtc-461	54	38	)	)	PUNCT
ijtc-461	54	39	.	.	PUNCT
ijtc-461	55	1	qualitative	qualitative	ADJ
ijtc-461	55	2	research	research	NOUN
ijtc-461	55	3	is	be	AUX
ijtc-461	55	4	research	research	NOUN
ijtc-461	55	5	that	that	PRON
ijtc-461	55	6	can	can	AUX
ijtc-461	55	7	produce	produce	VERB
ijtc-461	55	8	new	new	ADJ
ijtc-461	55	9	findings	finding	NOUN
ijtc-461	55	10	,	,	PUNCT
ijtc-461	55	11	which	which	PRON
ijtc-461	55	12	can	can	AUX
ijtc-461	55	13	not	not	PART
ijtc-461	55	14	be	be	AUX
ijtc-461	55	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-461	55	16	analysis	analysis	NOUN
ijtc-461	55	17	of	of	ADP
ijtc-461	55	18	tax	tax	NOUN
ijtc-461	55	19	policy	policy	NOUN
ijtc-461	55	20	strategies	strategy	NOUN
ijtc-461	55	21	related	relate	VERB
ijtc-461	55	22	to	to	PART
ijtc-461	55	23	dividend	dividend	VERB
ijtc-461	55	24	tax	tax	NOUN
ijtc-461	55	25	in	in	ADP
ijtc-461	55	26	an	an	DET
ijtc-461	55	27	effort	effort	NOUN
ijtc-461	55	28	to	to	PART
ijtc-461	55	29	increase	increase	VERB
ijtc-461	55	30	investors	investor	NOUN
ijtc-461	55	31	at	at	ADP
ijtc-461	55	32	the	the	DET
ijtc-461	55	33	primary	primary	ADJ
ijtc-461	55	34	tax	tax	NOUN
ijtc-461	55	35	office	office	NOUN
ijtc-461	55	36	of	of	ADP
ijtc-461	55	37	menteng	menteng	PROPN
ijtc-461	55	38	dua	dua	PROPN
ijtc-461	55	39	,	,	PUNCT
ijtc-461	55	40	jakarta	jakarta	PROPN
ijtc-461	55	41	agustina	agustina	PROPN
ijtc-461	55	42	,	,	PUNCT
ijtc-461	55	43	angky	angky	ADV
ijtc-461	55	44	,	,	PUNCT
ijtc-461	55	45	and	and	CCONJ
ijtc-461	55	46	zaini	zaini	NOUN
ijtc-461	55	47	165	165	NUM
ijtc-461	55	48	|	|	ADV
ijtc-461	55	49	ilomata	ilomata	PROPN
ijtc-461	55	50	international	international	ADJ
ijtc-461	55	51	journal	journal	NOUN
ijtc-461	55	52	of	of	ADP
ijtc-461	55	53	tax	tax	PROPN
ijtc-461	55	54	&	&	CCONJ
ijtc-461	55	55	accounting	accounting	PROPN
ijtc-461	55	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-461	55	57	produced	produce	VERB
ijtc-461	55	58	using	use	VERB
ijtc-461	55	59	methods	method	NOUN
ijtc-461	55	60	of	of	ADP
ijtc-461	55	61	quantification	quantification	NOUN
ijtc-461	55	62	(	(	PUNCT
ijtc-461	55	63	measurement	measurement	NOUN
ijtc-461	55	64	)	)	PUNCT
ijtc-461	55	65	and	and	CCONJ
ijtc-461	55	66	other	other	ADJ
ijtc-461	55	67	statistical	statistical	ADJ
ijtc-461	55	68	procedures	procedure	NOUN
ijtc-461	55	69	(	(	PUNCT
ijtc-461	55	70	creswell	creswell	PROPN
ijtc-461	55	71	,	,	PUNCT
ijtc-461	55	72	2017	2017	NUM
ijtc-461	55	73	)	)	PUNCT
ijtc-461	55	74	.	.	PUNCT
ijtc-461	56	1	in	in	ADP
ijtc-461	56	2	qualitative	qualitative	ADJ
ijtc-461	56	3	research	research	NOUN
ijtc-461	56	4	,	,	PUNCT
ijtc-461	56	5	researchers	researcher	NOUN
ijtc-461	56	6	must	must	AUX
ijtc-461	56	7	have	have	VERB
ijtc-461	56	8	a	a	DET
ijtc-461	56	9	"	"	PUNCT
ijtc-461	56	10	perspective	perspective	ADJ
ijtc-461	56	11	emic	emic	ADJ
ijtc-461	56	12	"	"	PUNCT
ijtc-461	56	13	nature	nature	NOUN
ijtc-461	56	14	,	,	PUNCT
ijtc-461	56	15	meaning	mean	VERB
ijtc-461	56	16	that	that	SCONJ
ijtc-461	56	17	the	the	DET
ijtc-461	56	18	data	datum	NOUN
ijtc-461	56	19	is	be	AUX
ijtc-461	56	20	obtained	obtain	VERB
ijtc-461	56	21	not	not	PART
ijtc-461	56	22	"	"	PUNCT
ijtc-461	56	23	as	as	SCONJ
ijtc-461	56	24	it	it	PRON
ijtc-461	56	25	should	should	AUX
ijtc-461	56	26	be	be	AUX
ijtc-461	56	27	"	"	PUNCT
ijtc-461	56	28	,	,	PUNCT
ijtc-461	56	29	nor	nor	CCONJ
ijtc-461	56	30	based	base	VERB
ijtc-461	56	31	on	on	ADP
ijtc-461	56	32	what	what	PRON
ijtc-461	56	33	the	the	DET
ijtc-461	56	34	researcher	researcher	NOUN
ijtc-461	56	35	thinks	think	VERB
ijtc-461	56	36	,	,	PUNCT
ijtc-461	56	37	but	but	CCONJ
ijtc-461	56	38	based	base	VERB
ijtc-461	56	39	on	on	ADP
ijtc-461	56	40	the	the	DET
ijtc-461	56	41	reality	reality	NOUN
ijtc-461	56	42	that	that	PRON
ijtc-461	56	43	has	have	AUX
ijtc-461	56	44	been	be	AUX
ijtc-461	56	45	thought	think	VERB
ijtc-461	56	46	,	,	PUNCT
ijtc-461	56	47	experienced	experience	VERB
ijtc-461	56	48	,	,	PUNCT
ijtc-461	56	49	happened	happen	VERB
ijtc-461	56	50	,	,	PUNCT
ijtc-461	56	51	felt	feel	VERB
ijtc-461	56	52	.	.	PUNCT
ijtc-461	57	1	in	in	ADP
ijtc-461	57	2	the	the	DET
ijtc-461	57	3	field	field	NOUN
ijtc-461	57	4	by	by	ADP
ijtc-461	57	5	data	datum	NOUN
ijtc-461	57	6	sources	source	NOUN
ijtc-461	57	7	(	(	PUNCT
ijtc-461	57	8	moleong	moleong	NOUN
ijtc-461	57	9	,	,	PUNCT
ijtc-461	57	10	2018	2018	NUM
ijtc-461	57	11	)	)	PUNCT
ijtc-461	57	12	.	.	PUNCT
ijtc-461	58	1	the	the	DET
ijtc-461	58	2	theoretical	theoretical	ADJ
ijtc-461	58	3	basis	basis	NOUN
ijtc-461	58	4	put	put	VERB
ijtc-461	58	5	forward	forward	ADV
ijtc-461	58	6	by	by	ADP
ijtc-461	58	7	researchers	researcher	NOUN
ijtc-461	58	8	is	be	AUX
ijtc-461	58	9	not	not	PART
ijtc-461	58	10	fixed	fix	VERB
ijtc-461	58	11	,	,	PUNCT
ijtc-461	58	12	but	but	CCONJ
ijtc-461	58	13	is	be	AUX
ijtc-461	58	14	temporary	temporary	ADJ
ijtc-461	58	15	.	.	PUNCT
ijtc-461	59	1	researchers	researcher	NOUN
ijtc-461	59	2	are	be	AUX
ijtc-461	59	3	also	also	ADV
ijtc-461	59	4	required	require	VERB
ijtc-461	59	5	to	to	PART
ijtc-461	59	6	conduct	conduct	VERB
ijtc-461	59	7	grounded	grounded	ADJ
ijtc-461	59	8	research	research	NOUN
ijtc-461	59	9	,	,	PUNCT
ijtc-461	59	10	which	which	PRON
ijtc-461	59	11	is	be	AUX
ijtc-461	59	12	to	to	PART
ijtc-461	59	13	find	find	VERB
ijtc-461	59	14	new	new	ADJ
ijtc-461	59	15	theories	theory	NOUN
ijtc-461	59	16	based	base	VERB
ijtc-461	59	17	on	on	ADP
ijtc-461	59	18	data	datum	NOUN
ijtc-461	59	19	obtained	obtain	VERB
ijtc-461	59	20	in	in	ADP
ijtc-461	59	21	the	the	DET
ijtc-461	59	22	field	field	NOUN
ijtc-461	59	23	or	or	CCONJ
ijtc-461	59	24	in	in	ADP
ijtc-461	59	25	certain	certain	ADJ
ijtc-461	59	26	social	social	ADJ
ijtc-461	59	27	situations	situation	NOUN
ijtc-461	59	28	(	(	PUNCT
ijtc-461	59	29	bungin	bungin	VERB
ijtc-461	59	30	,	,	PUNCT
ijtc-461	59	31	2017	2017	NUM
ijtc-461	59	32	)	)	PUNCT
ijtc-461	59	33	.	.	PUNCT
ijtc-461	60	1	result	result	NOUN
ijtc-461	60	2	and	and	CCONJ
ijtc-461	60	3	discussion	discussion	NOUN
ijtc-461	60	4	1	1	NUM
ijtc-461	60	5	.	.	PUNCT
ijtc-461	61	1	how	how	SCONJ
ijtc-461	61	2	is	be	AUX
ijtc-461	61	3	the	the	DET
ijtc-461	61	4	implementation	implementation	NOUN
ijtc-461	61	5	of	of	ADP
ijtc-461	61	6	the	the	DET
ijtc-461	61	7	tax	tax	NOUN
ijtc-461	61	8	policy	policy	NOUN
ijtc-461	61	9	strategy	strategy	NOUN
ijtc-461	61	10	related	relate	VERB
ijtc-461	61	11	to	to	PART
ijtc-461	61	12	dividend	dividend	VERB
ijtc-461	61	13	tax	tax	NOUN
ijtc-461	61	14	in	in	ADP
ijtc-461	61	15	an	an	DET
ijtc-461	61	16	effort	effort	NOUN
ijtc-461	61	17	to	to	PART
ijtc-461	61	18	increase	increase	VERB
ijtc-461	61	19	investors	investor	NOUN
ijtc-461	61	20	in	in	ADP
ijtc-461	61	21	indonesia	indonesia	PROPN
ijtc-461	61	22	?	?	PUNCT
ijtc-461	62	1	covid-19	covid-19	PROPN
ijtc-461	62	2	,	,	PUNCT
ijtc-461	62	3	which	which	PRON
ijtc-461	62	4	hit	hit	VERB
ijtc-461	62	5	the	the	DET
ijtc-461	62	6	global	global	ADJ
ijtc-461	62	7	economy	economy	NOUN
ijtc-461	62	8	in	in	ADP
ijtc-461	62	9	2020	2020	NUM
ijtc-461	62	10	,	,	PUNCT
ijtc-461	62	11	required	require	VERB
ijtc-461	62	12	every	every	DET
ijtc-461	62	13	country	country	NOUN
ijtc-461	62	14	to	to	PART
ijtc-461	62	15	make	make	VERB
ijtc-461	62	16	various	various	ADJ
ijtc-461	62	17	efforts	effort	NOUN
ijtc-461	62	18	to	to	PART
ijtc-461	62	19	recover	recover	VERB
ijtc-461	62	20	the	the	DET
ijtc-461	62	21	economy	economy	NOUN
ijtc-461	62	22	quickly	quickly	ADV
ijtc-461	62	23	,	,	PUNCT
ijtc-461	62	24	including	include	VERB
ijtc-461	62	25	indonesia	indonesia	PROPN
ijtc-461	62	26	.	.	PUNCT
ijtc-461	63	1	the	the	DET
ijtc-461	63	2	indonesian	indonesian	ADJ
ijtc-461	63	3	government	government	NOUN
ijtc-461	63	4	issued	issue	VERB
ijtc-461	63	5	various	various	ADJ
ijtc-461	63	6	stimulus	stimulus	NOUN
ijtc-461	63	7	in	in	ADP
ijtc-461	63	8	fiscal	fiscal	ADJ
ijtc-461	63	9	policy	policy	NOUN
ijtc-461	63	10	,	,	PUNCT
ijtc-461	63	11	one	one	NUM
ijtc-461	63	12	of	of	ADP
ijtc-461	63	13	which	which	PRON
ijtc-461	63	14	was	be	AUX
ijtc-461	63	15	reforms	reform	NOUN
ijtc-461	63	16	in	in	ADP
ijtc-461	63	17	the	the	DET
ijtc-461	63	18	taxation	taxation	NOUN
ijtc-461	63	19	sector	sector	NOUN
ijtc-461	63	20	as	as	SCONJ
ijtc-461	63	21	stated	state	VERB
ijtc-461	63	22	in	in	ADP
ijtc-461	63	23	government	government	NOUN
ijtc-461	63	24	regulation	regulation	NOUN
ijtc-461	63	25	no	no	NOUN
ijtc-461	63	26	.	.	NOUN
ijtc-461	63	27	9	9	NUM
ijtc-461	63	28	of	of	ADP
ijtc-461	63	29	2021	2021	NUM
ijtc-461	63	30	as	as	ADP
ijtc-461	63	31	a	a	DET
ijtc-461	63	32	follow	follow	NOUN
ijtc-461	63	33	-	-	PUNCT
ijtc-461	63	34	up	up	NOUN
ijtc-461	63	35	to	to	PART
ijtc-461	63	36	law	law	VERB
ijtc-461	63	37	no	no	NOUN
ijtc-461	63	38	.	.	NOUN
ijtc-461	63	39	11	11	NUM
ijtc-461	63	40	of	of	ADP
ijtc-461	63	41	2020	2020	NUM
ijtc-461	63	42	(	(	PUNCT
ijtc-461	63	43	law	law	NOUN
ijtc-461	63	44	on	on	ADP
ijtc-461	63	45	job	job	NOUN
ijtc-461	63	46	creation	creation	NOUN
ijtc-461	63	47	)	)	PUNCT
ijtc-461	63	48	.	.	PUNCT
ijtc-461	64	1	government	government	NOUN
ijtc-461	64	2	regulation	regulation	NOUN
ijtc-461	64	3	number	number	NOUN
ijtc-461	64	4	9	9	NUM
ijtc-461	64	5	of	of	ADP
ijtc-461	64	6	2021	2021	NUM
ijtc-461	64	7	contains	contain	VERB
ijtc-461	64	8	changes	change	NOUN
ijtc-461	64	9	to	to	ADP
ijtc-461	64	10	general	general	ADJ
ijtc-461	64	11	provisions	provision	NOUN
ijtc-461	64	12	and	and	CCONJ
ijtc-461	64	13	tax	tax	NOUN
ijtc-461	64	14	procedures	procedure	NOUN
ijtc-461	64	15	,	,	PUNCT
ijtc-461	64	16	one	one	NUM
ijtc-461	64	17	of	of	ADP
ijtc-461	64	18	which	which	PRON
ijtc-461	64	19	is	be	AUX
ijtc-461	64	20	the	the	DET
ijtc-461	64	21	policy	policy	NOUN
ijtc-461	64	22	for	for	ADP
ijtc-461	64	23	exemption	exemption	NOUN
ijtc-461	64	24	from	from	ADP
ijtc-461	64	25	dividend	dividend	NOUN
ijtc-461	64	26	tax	tax	NOUN
ijtc-461	64	27	as	as	ADP
ijtc-461	64	28	a	a	DET
ijtc-461	64	29	tax	tax	NOUN
ijtc-461	64	30	object	object	NOUN
ijtc-461	64	31	.	.	PUNCT
ijtc-461	65	1	this	this	DET
ijtc-461	65	2	regulation	regulation	NOUN
ijtc-461	65	3	was	be	AUX
ijtc-461	65	4	later	later	ADV
ijtc-461	65	5	revealed	reveal	VERB
ijtc-461	65	6	by	by	ADP
ijtc-461	65	7	the	the	DET
ijtc-461	65	8	ministry	ministry	PROPN
ijtc-461	65	9	of	of	ADP
ijtc-461	65	10	finance	finance	PROPN
ijtc-461	65	11	to	to	PART
ijtc-461	65	12	become	become	VERB
ijtc-461	65	13	a	a	DET
ijtc-461	65	14	policy	policy	NOUN
ijtc-461	65	15	product	product	NOUN
ijtc-461	65	16	,	,	PUNCT
ijtc-461	65	17	namely	namely	ADV
ijtc-461	65	18	minister	minister	NOUN
ijtc-461	65	19	of	of	ADP
ijtc-461	65	20	finance	finance	NOUN
ijtc-461	65	21	regulation	regulation	NOUN
ijtc-461	65	22	no	no	NOUN
ijtc-461	65	23	.	.	NOUN
ijtc-461	65	24	18	18	NUM
ijtc-461	65	25	/	/	SYM
ijtc-461	65	26	pmk.03/2021	pmk.03/2021	NOUN
ijtc-461	65	27	which	which	PRON
ijtc-461	65	28	discusses	discuss	VERB
ijtc-461	65	29	in	in	ADP
ijtc-461	65	30	detail	detail	NOUN
ijtc-461	65	31	the	the	DET
ijtc-461	65	32	terms	term	NOUN
ijtc-461	65	33	and	and	CCONJ
ijtc-461	65	34	conditions	condition	NOUN
ijtc-461	65	35	for	for	ADP
ijtc-461	65	36	the	the	DET
ijtc-461	65	37	amendment	amendment	NOUN
ijtc-461	65	38	.	.	PUNCT
ijtc-461	66	1	the	the	DET
ijtc-461	66	2	data	datum	NOUN
ijtc-461	66	3	that	that	PRON
ijtc-461	66	4	the	the	DET
ijtc-461	66	5	authors	author	NOUN
ijtc-461	66	6	got	get	VERB
ijtc-461	66	7	from	from	ADP
ijtc-461	66	8	the	the	DET
ijtc-461	66	9	indonesian	indonesian	ADJ
ijtc-461	66	10	central	central	ADJ
ijtc-461	66	11	securities	security	NOUN
ijtc-461	66	12	depository	depository	NOUN
ijtc-461	66	13	(	(	PUNCT
ijtc-461	66	14	ksei	ksei	ADJ
ijtc-461	66	15	)	)	PUNCT
ijtc-461	66	16	showed	show	VERB
ijtc-461	66	17	that	that	SCONJ
ijtc-461	66	18	the	the	DET
ijtc-461	66	19	number	number	NOUN
ijtc-461	66	20	of	of	ADP
ijtc-461	66	21	capital	capital	NOUN
ijtc-461	66	22	market	market	NOUN
ijtc-461	66	23	investors	investor	NOUN
ijtc-461	66	24	from	from	ADP
ijtc-461	66	25	2018	2018	NUM
ijtc-461	66	26	to	to	ADP
ijtc-461	66	27	february	february	PROPN
ijtc-461	66	28	2021	2021	NUM
ijtc-461	66	29	was	be	AUX
ijtc-461	66	30	only	only	ADV
ijtc-461	66	31	4,515,103	4,515,103	NUM
ijtc-461	66	32	(	(	PUNCT
ijtc-461	66	33	ksei.co.id	ksei.co.id	PROPN
ijtc-461	66	34	)	)	PUNCT
ijtc-461	66	35	.	.	PUNCT
ijtc-461	67	1	meanwhile	meanwhile	ADV
ijtc-461	67	2	,	,	PUNCT
ijtc-461	67	3	the	the	DET
ijtc-461	67	4	productive	productive	ADJ
ijtc-461	67	5	age	age	NOUN
ijtc-461	67	6	population	population	NOUN
ijtc-461	67	7	is	be	AUX
ijtc-461	67	8	15	15	NUM
ijtc-461	67	9	-	-	SYM
ijtc-461	67	10	64	64	NUM
ijtc-461	67	11	years	year	NOUN
ijtc-461	67	12	old	old	ADJ
ijtc-461	67	13	,	,	PUNCT
ijtc-461	67	14	which	which	PRON
ijtc-461	67	15	was	be	AUX
ijtc-461	67	16	191,085,440	191,085,440	NUM
ijtc-461	67	17	people	people	NOUN
ijtc-461	67	18	(	(	PUNCT
ijtc-461	67	19	bps.go.id	bps.go.id	PROPN
ijtc-461	67	20	)	)	PUNCT
ijtc-461	67	21	.	.	PUNCT
ijtc-461	68	1	the	the	DET
ijtc-461	68	2	data	datum	NOUN
ijtc-461	68	3	shows	show	VERB
ijtc-461	68	4	that	that	SCONJ
ijtc-461	68	5	investors	investor	NOUN
ijtc-461	68	6	in	in	ADP
ijtc-461	68	7	indonesia	indonesia	PROPN
ijtc-461	68	8	were	be	AUX
ijtc-461	68	9	only	only	ADV
ijtc-461	68	10	2.3	2.3	NUM
ijtc-461	68	11	%	%	NOUN
ijtc-461	68	12	of	of	ADP
ijtc-461	68	13	the	the	DET
ijtc-461	68	14	total	total	ADJ
ijtc-461	68	15	productive	productive	ADJ
ijtc-461	68	16	age	age	NOUN
ijtc-461	68	17	population	population	NOUN
ijtc-461	68	18	.	.	PUNCT
ijtc-461	69	1	in	in	ADP
ijtc-461	69	2	comparison	comparison	NOUN
ijtc-461	69	3	,	,	PUNCT
ijtc-461	69	4	the	the	DET
ijtc-461	69	5	number	number	NOUN
ijtc-461	69	6	of	of	ADP
ijtc-461	69	7	investors	investor	NOUN
ijtc-461	69	8	in	in	ADP
ijtc-461	69	9	malaysia	malaysia	PROPN
ijtc-461	69	10	reached	reach	VERB
ijtc-461	69	11	9	9	NUM
ijtc-461	69	12	%	%	NOUN
ijtc-461	69	13	and	and	CCONJ
ijtc-461	69	14	singapore	singapore	PROPN
ijtc-461	69	15	reached	reach	VERB
ijtc-461	69	16	26	26	NUM
ijtc-461	69	17	%	%	NOUN
ijtc-461	69	18	(	(	PUNCT
ijtc-461	69	19	fong	fong	PROPN
ijtc-461	69	20	,	,	PUNCT
ijtc-461	69	21	2020	2020	NUM
ijtc-461	69	22	)	)	PUNCT
ijtc-461	69	23	.	.	PUNCT
ijtc-461	70	1	so	so	ADV
ijtc-461	70	2	it	it	PRON
ijtc-461	70	3	can	can	AUX
ijtc-461	70	4	be	be	AUX
ijtc-461	70	5	concluded	conclude	VERB
ijtc-461	70	6	that	that	SCONJ
ijtc-461	70	7	investors	investor	NOUN
ijtc-461	70	8	in	in	ADP
ijtc-461	70	9	indonesia	indonesia	PROPN
ijtc-461	70	10	were	be	AUX
ijtc-461	70	11	still	still	ADV
ijtc-461	70	12	classified	classify	VERB
ijtc-461	70	13	as	as	ADP
ijtc-461	70	14	very	very	ADV
ijtc-461	70	15	low	low	ADJ
ijtc-461	70	16	.	.	PUNCT
ijtc-461	71	1	2	2	X
ijtc-461	71	2	.	.	X
ijtc-461	71	3	what	what	PRON
ijtc-461	71	4	are	be	AUX
ijtc-461	71	5	the	the	DET
ijtc-461	71	6	obstacles	obstacle	NOUN
ijtc-461	71	7	experienced	experience	VERB
ijtc-461	71	8	in	in	ADP
ijtc-461	71	9	implementing	implement	VERB
ijtc-461	71	10	tax	tax	NOUN
ijtc-461	71	11	policies	policy	NOUN
ijtc-461	71	12	related	relate	VERB
ijtc-461	71	13	to	to	PART
ijtc-461	71	14	dividend	dividend	VERB
ijtc-461	71	15	tax	tax	NOUN
ijtc-461	71	16	in	in	ADP
ijtc-461	71	17	an	an	DET
ijtc-461	71	18	effort	effort	NOUN
ijtc-461	71	19	to	to	PART
ijtc-461	71	20	increase	increase	VERB
ijtc-461	71	21	investors	investor	NOUN
ijtc-461	71	22	in	in	ADP
ijtc-461	71	23	indonesia	indonesia	PROPN
ijtc-461	71	24	?	?	PUNCT
ijtc-461	72	1	the	the	DET
ijtc-461	72	2	obstacles	obstacle	NOUN
ijtc-461	72	3	experienced	experience	VERB
ijtc-461	72	4	by	by	ADP
ijtc-461	72	5	the	the	DET
ijtc-461	72	6	primary	primary	ADJ
ijtc-461	72	7	tax	tax	NOUN
ijtc-461	72	8	office	office	NOUN
ijtc-461	72	9	of	of	ADP
ijtc-461	72	10	menteng	menteng	PROPN
ijtc-461	72	11	dua	dua	PROPN
ijtc-461	72	12	,	,	PUNCT
ijtc-461	72	13	jakarta	jakarta	PROPN
ijtc-461	72	14	in	in	ADP
ijtc-461	72	15	implementing	implement	VERB
ijtc-461	72	16	the	the	DET
ijtc-461	72	17	dividend	dividend	NOUN
ijtc-461	72	18	tax	tax	NOUN
ijtc-461	72	19	policy	policy	NOUN
ijtc-461	72	20	according	accord	VERB
ijtc-461	72	21	to	to	ADP
ijtc-461	72	22	mr	mr	PROPN
ijtc-461	72	23	.	.	PROPN
ijtc-461	72	24	muhammad	muhammad	PROPN
ijtc-461	72	25	were	be	AUX
ijtc-461	72	26	time	time	NOUN
ijtc-461	72	27	,	,	PUNCT
ijtc-461	72	28	number	number	NOUN
ijtc-461	72	29	of	of	ADP
ijtc-461	72	30	human	human	ADJ
ijtc-461	72	31	resources	resource	NOUN
ijtc-461	72	32	,	,	PUNCT
ijtc-461	72	33	and	and	CCONJ
ijtc-461	72	34	the	the	DET
ijtc-461	72	35	fact	fact	NOUN
ijtc-461	72	36	that	that	SCONJ
ijtc-461	72	37	the	the	DET
ijtc-461	72	38	public	public	NOUN
ijtc-461	72	39	preferred	prefer	VERB
ijtc-461	72	40	to	to	PART
ijtc-461	72	41	conduct	conduct	VERB
ijtc-461	72	42	one	one	NUM
ijtc-461	72	43	-	-	PUNCT
ijtc-461	72	44	on	on	ADP
ijtc-461	72	45	-	-	PUNCT
ijtc-461	72	46	one	one	NUM
ijtc-461	72	47	consultations	consultation	NOUN
ijtc-461	72	48	for	for	ADP
ijtc-461	72	49	privacy	privacy	NOUN
ijtc-461	72	50	reasons	reason	NOUN
ijtc-461	72	51	,	,	PUNCT
ijtc-461	72	52	and	and	CCONJ
ijtc-461	72	53	according	accord	VERB
ijtc-461	72	54	to	to	ADP
ijtc-461	72	55	ms	ms	PROPN
ijtc-461	72	56	.	.	PROPN
ijtc-461	72	57	megah	megah	PROPN
ijtc-461	72	58	the	the	DET
ijtc-461	72	59	obstacle	obstacle	NOUN
ijtc-461	72	60	was	be	AUX
ijtc-461	72	61	restrictions	restriction	NOUN
ijtc-461	72	62	that	that	PRON
ijtc-461	72	63	occurred	occur	VERB
ijtc-461	72	64	during	during	ADP
ijtc-461	72	65	the	the	DET
ijtc-461	72	66	pandemic	pandemic	NOUN
ijtc-461	72	67	and	and	CCONJ
ijtc-461	72	68	that	that	SCONJ
ijtc-461	72	69	some	some	DET
ijtc-461	72	70	people	people	NOUN
ijtc-461	72	71	did	do	AUX
ijtc-461	72	72	not	not	PART
ijtc-461	72	73	understand	understand	VERB
ijtc-461	72	74	how	how	SCONJ
ijtc-461	72	75	to	to	PART
ijtc-461	72	76	use	use	VERB
ijtc-461	72	77	zoom	zoom	NOUN
ijtc-461	72	78	meetings	meeting	NOUN
ijtc-461	72	79	as	as	ADP
ijtc-461	72	80	a	a	DET
ijtc-461	72	81	means	means	NOUN
ijtc-461	72	82	of	of	ADP
ijtc-461	72	83	campaigns	campaign	NOUN
ijtc-461	72	84	.	.	PUNCT
ijtc-461	73	1	constraints	constraint	NOUN
ijtc-461	73	2	were	be	AUX
ijtc-461	73	3	also	also	ADV
ijtc-461	73	4	experienced	experience	VERB
ijtc-461	73	5	by	by	ADP
ijtc-461	73	6	the	the	DET
ijtc-461	73	7	ten	ten	NUM
ijtc-461	73	8	investors	investor	NOUN
ijtc-461	73	9	who	who	PRON
ijtc-461	73	10	said	say	VERB
ijtc-461	73	11	that	that	SCONJ
ijtc-461	73	12	the	the	DET
ijtc-461	73	13	campaign	campaign	NOUN
ijtc-461	73	14	regarding	regard	VERB
ijtc-461	73	15	the	the	DET
ijtc-461	73	16	dividend	dividend	NOUN
ijtc-461	73	17	tax	tax	NOUN
ijtc-461	73	18	was	be	AUX
ijtc-461	73	19	still	still	ADV
ijtc-461	73	20	not	not	PART
ijtc-461	73	21	appropriate	appropriate	ADJ
ijtc-461	73	22	,	,	PUNCT
ijtc-461	73	23	giving	give	VERB
ijtc-461	73	24	rise	rise	NOUN
ijtc-461	73	25	to	to	ADP
ijtc-461	73	26	some	some	DET
ijtc-461	73	27	misunderstanding	misunderstanding	NOUN
ijtc-461	73	28	of	of	ADP
ijtc-461	73	29	the	the	DET
ijtc-461	73	30	policy	policy	NOUN
ijtc-461	73	31	and	and	CCONJ
ijtc-461	73	32	campaigns	campaign	NOUN
ijtc-461	73	33	during	during	ADP
ijtc-461	73	34	the	the	DET
ijtc-461	73	35	pandemic	pandemic	NOUN
ijtc-461	73	36	because	because	SCONJ
ijtc-461	73	37	some	some	DET
ijtc-461	73	38	people	people	NOUN
ijtc-461	73	39	did	do	AUX
ijtc-461	73	40	not	not	PART
ijtc-461	73	41	understand	understand	VERB
ijtc-461	73	42	how	how	SCONJ
ijtc-461	73	43	to	to	PART
ijtc-461	73	44	use	use	VERB
ijtc-461	73	45	technology	technology	NOUN
ijtc-461	73	46	.	.	PUNCT
ijtc-461	74	1	teh	teh	NOUN
ijtc-461	74	2	tax	tax	NOUN
ijtc-461	74	3	office	office	NOUN
ijtc-461	74	4	could	could	AUX
ijtc-461	74	5	take	take	VERB
ijtc-461	74	6	advantage	advantage	NOUN
ijtc-461	74	7	of	of	ADP
ijtc-461	74	8	the	the	DET
ijtc-461	74	9	dividend	dividend	NOUN
ijtc-461	74	10	tax	tax	NOUN
ijtc-461	74	11	policy	policy	NOUN
ijtc-461	74	12	to	to	PART
ijtc-461	74	13	attract	attract	VERB
ijtc-461	74	14	investors	investor	NOUN
ijtc-461	74	15	such	such	ADJ
ijtc-461	74	16	as	as	ADP
ijtc-461	74	17	students	student	NOUN
ijtc-461	74	18	or	or	CCONJ
ijtc-461	74	19	millennials	millennial	NOUN
ijtc-461	74	20	in	in	ADP
ijtc-461	74	21	accordance	accordance	NOUN
ijtc-461	74	22	with	with	ADP
ijtc-461	74	23	the	the	DET
ijtc-461	74	24	purpose	purpose	NOUN
ijtc-461	74	25	of	of	ADP
ijtc-461	74	26	the	the	DET
ijtc-461	74	27	job	job	NOUN
ijtc-461	74	28	creation	creation	NOUN
ijtc-461	74	29	act	act	NOUN
ijtc-461	74	30	,	,	PUNCT
ijtc-461	74	31	namely	namely	ADV
ijtc-461	74	32	improving	improve	VERB
ijtc-461	74	33	the	the	DET
ijtc-461	74	34	investment	investment	NOUN
ijtc-461	74	35	climate	climate	NOUN
ijtc-461	74	36	.	.	PUNCT
ijtc-461	75	1	3	3	X
ijtc-461	75	2	.	.	X
ijtc-461	75	3	what	what	PRON
ijtc-461	75	4	are	be	AUX
ijtc-461	75	5	the	the	DET
ijtc-461	75	6	efforts	effort	NOUN
ijtc-461	75	7	or	or	CCONJ
ijtc-461	75	8	solutions	solution	NOUN
ijtc-461	75	9	to	to	PART
ijtc-461	75	10	overcome	overcome	VERB
ijtc-461	75	11	the	the	DET
ijtc-461	75	12	obstacles	obstacle	NOUN
ijtc-461	75	13	experienced	experience	VERB
ijtc-461	75	14	in	in	ADP
ijtc-461	75	15	implementing	implement	VERB
ijtc-461	75	16	tax	tax	NOUN
ijtc-461	75	17	policies	policy	NOUN
ijtc-461	75	18	related	relate	VERB
ijtc-461	75	19	to	to	PART
ijtc-461	75	20	dividend	dividend	VERB
ijtc-461	75	21	tax	tax	NOUN
ijtc-461	75	22	in	in	ADP
ijtc-461	75	23	an	an	DET
ijtc-461	75	24	effort	effort	NOUN
ijtc-461	75	25	to	to	PART
ijtc-461	75	26	increase	increase	VERB
ijtc-461	75	27	investors	investor	NOUN
ijtc-461	75	28	in	in	ADP
ijtc-461	75	29	indonesia	indonesia	PROPN
ijtc-461	75	30	?	?	PUNCT
ijtc-461	76	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-461	76	2	analysis	analysis	NOUN
ijtc-461	76	3	of	of	ADP
ijtc-461	76	4	tax	tax	NOUN
ijtc-461	76	5	policy	policy	NOUN
ijtc-461	76	6	strategies	strategy	NOUN
ijtc-461	76	7	related	relate	VERB
ijtc-461	76	8	to	to	PART
ijtc-461	76	9	dividend	dividend	VERB
ijtc-461	76	10	tax	tax	NOUN
ijtc-461	76	11	in	in	ADP
ijtc-461	76	12	an	an	DET
ijtc-461	76	13	effort	effort	NOUN
ijtc-461	76	14	to	to	PART
ijtc-461	76	15	increase	increase	VERB
ijtc-461	76	16	investors	investor	NOUN
ijtc-461	76	17	at	at	ADP
ijtc-461	76	18	the	the	DET
ijtc-461	76	19	primary	primary	ADJ
ijtc-461	76	20	tax	tax	NOUN
ijtc-461	76	21	office	office	NOUN
ijtc-461	76	22	of	of	ADP
ijtc-461	76	23	menteng	menteng	PROPN
ijtc-461	76	24	dua	dua	PROPN
ijtc-461	76	25	,	,	PUNCT
ijtc-461	76	26	jakarta	jakarta	PROPN
ijtc-461	76	27	agustina	agustina	PROPN
ijtc-461	76	28	,	,	PUNCT
ijtc-461	76	29	angky	angky	ADV
ijtc-461	76	30	,	,	PUNCT
ijtc-461	76	31	and	and	CCONJ
ijtc-461	76	32	zaini	zaini	NOUN
ijtc-461	76	33	166	166	NUM
ijtc-461	76	34	|	|	ADV
ijtc-461	76	35	ilomata	ilomata	PROPN
ijtc-461	76	36	international	international	ADJ
ijtc-461	76	37	journal	journal	NOUN
ijtc-461	76	38	of	of	ADP
ijtc-461	76	39	tax	tax	PROPN
ijtc-461	76	40	&	&	CCONJ
ijtc-461	76	41	accounting	accounting	PROPN
ijtc-461	76	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-461	76	43	according	accord	VERB
ijtc-461	76	44	to	to	ADP
ijtc-461	76	45	mr	mr	PROPN
ijtc-461	76	46	.	.	PROPN
ijtc-461	76	47	muhammad	muhammad	PROPN
ijtc-461	76	48	and	and	CCONJ
ijtc-461	76	49	ms	ms	PROPN
ijtc-461	76	50	.	.	PROPN
ijtc-461	76	51	megah	megah	PROPN
ijtc-461	76	52	,	,	PUNCT
ijtc-461	76	53	the	the	DET
ijtc-461	76	54	efforts	effort	NOUN
ijtc-461	76	55	made	make	VERB
ijtc-461	76	56	to	to	PART
ijtc-461	76	57	overcome	overcome	VERB
ijtc-461	76	58	these	these	DET
ijtc-461	76	59	obstacles	obstacle	NOUN
ijtc-461	76	60	were	be	AUX
ijtc-461	76	61	adding	add	VERB
ijtc-461	76	62	a	a	DET
ijtc-461	76	63	picket	picket	NOUN
ijtc-461	76	64	schedule	schedule	NOUN
ijtc-461	76	65	to	to	PART
ijtc-461	76	66	conduct	conduct	VERB
ijtc-461	76	67	consultations	consultation	NOUN
ijtc-461	76	68	so	so	SCONJ
ijtc-461	76	69	that	that	SCONJ
ijtc-461	76	70	more	more	ADJ
ijtc-461	76	71	people	people	NOUN
ijtc-461	76	72	were	be	AUX
ijtc-461	76	73	met	meet	VERB
ijtc-461	76	74	,	,	PUNCT
ijtc-461	76	75	and	and	CCONJ
ijtc-461	76	76	using	use	VERB
ijtc-461	76	77	social	social	ADJ
ijtc-461	76	78	media	medium	NOUN
ijtc-461	76	79	as	as	ADP
ijtc-461	76	80	a	a	DET
ijtc-461	76	81	tool	tool	NOUN
ijtc-461	76	82	to	to	PART
ijtc-461	76	83	promote	promote	VERB
ijtc-461	76	84	policies	policy	NOUN
ijtc-461	76	85	because	because	SCONJ
ijtc-461	76	86	even	even	ADV
ijtc-461	76	87	though	though	SCONJ
ijtc-461	76	88	people	people	NOUN
ijtc-461	76	89	do	do	AUX
ijtc-461	76	90	not	not	PART
ijtc-461	76	91	understand	understand	VERB
ijtc-461	76	92	technology	technology	NOUN
ijtc-461	76	93	,	,	PUNCT
ijtc-461	76	94	they	they	PRON
ijtc-461	76	95	still	still	ADV
ijtc-461	76	96	use	use	VERB
ijtc-461	76	97	social	social	ADJ
ijtc-461	76	98	media	medium	NOUN
ijtc-461	76	99	every	every	DET
ijtc-461	76	100	day	day	NOUN
ijtc-461	76	101	.	.	PUNCT
ijtc-461	77	1	investors	investor	NOUN
ijtc-461	77	2	also	also	ADV
ijtc-461	77	3	provide	provide	VERB
ijtc-461	77	4	input	input	NOUN
ijtc-461	77	5	or	or	CCONJ
ijtc-461	77	6	solutions	solution	NOUN
ijtc-461	77	7	so	so	SCONJ
ijtc-461	77	8	that	that	SCONJ
ijtc-461	77	9	the	the	DET
ijtc-461	77	10	tax	tax	NOUN
ijtc-461	77	11	office	office	NOUN
ijtc-461	77	12	can	can	AUX
ijtc-461	77	13	handle	handle	VERB
ijtc-461	77	14	future	future	ADJ
ijtc-461	77	15	or	or	CCONJ
ijtc-461	77	16	existing	exist	VERB
ijtc-461	77	17	obstacles	obstacle	NOUN
ijtc-461	77	18	;	;	PUNCT
ijtc-461	77	19	the	the	DET
ijtc-461	77	20	campaign	campaign	NOUN
ijtc-461	77	21	carried	carry	VERB
ijtc-461	77	22	out	out	ADP
ijtc-461	77	23	by	by	ADP
ijtc-461	77	24	the	the	DET
ijtc-461	77	25	tax	tax	NOUN
ijtc-461	77	26	office	office	NOUN
ijtc-461	77	27	to	to	ADP
ijtc-461	77	28	the	the	DET
ijtc-461	77	29	community	community	NOUN
ijtc-461	77	30	needs	need	VERB
ijtc-461	77	31	to	to	PART
ijtc-461	77	32	be	be	AUX
ijtc-461	77	33	improved	improve	VERB
ijtc-461	77	34	so	so	SCONJ
ijtc-461	77	35	that	that	SCONJ
ijtc-461	77	36	there	there	PRON
ijtc-461	77	37	are	be	VERB
ijtc-461	77	38	no	no	DET
ijtc-461	77	39	misunderstandings	misunderstanding	NOUN
ijtc-461	77	40	in	in	ADP
ijtc-461	77	41	interpreting	interpret	VERB
ijtc-461	77	42	the	the	DET
ijtc-461	77	43	policy	policy	NOUN
ijtc-461	77	44	.	.	PUNCT
ijtc-461	78	1	the	the	DET
ijtc-461	78	2	tax	tax	NOUN
ijtc-461	78	3	office	office	NOUN
ijtc-461	78	4	can	can	AUX
ijtc-461	78	5	also	also	ADV
ijtc-461	78	6	conduct	conduct	VERB
ijtc-461	78	7	campaigns	campaign	NOUN
ijtc-461	78	8	on	on	ADP
ijtc-461	78	9	videos	video	NOUN
ijtc-461	78	10	uploaded	upload	VERB
ijtc-461	78	11	to	to	ADP
ijtc-461	78	12	social	social	ADJ
ijtc-461	78	13	media	medium	NOUN
ijtc-461	78	14	and	and	CCONJ
ijtc-461	78	15	create	create	VERB
ijtc-461	78	16	discussion	discussion	NOUN
ijtc-461	78	17	forums	forum	NOUN
ijtc-461	78	18	in	in	ADP
ijtc-461	78	19	the	the	DET
ijtc-461	78	20	work	work	NOUN
ijtc-461	78	21	area	area	NOUN
ijtc-461	78	22	.	.	PUNCT
ijtc-461	79	1	the	the	DET
ijtc-461	79	2	tax	tax	NOUN
ijtc-461	79	3	office	office	NOUN
ijtc-461	79	4	can	can	AUX
ijtc-461	79	5	also	also	ADV
ijtc-461	79	6	make	make	VERB
ijtc-461	79	7	online	online	ADJ
ijtc-461	79	8	chat	chat	VERB
ijtc-461	79	9	-	-	PUNCT
ijtc-461	79	10	based	base	VERB
ijtc-461	79	11	consultations	consultation	NOUN
ijtc-461	79	12	such	such	ADJ
ijtc-461	79	13	as	as	ADP
ijtc-461	79	14	whatsapp	whatsapp	NOUN
ijtc-461	79	15	and	and	CCONJ
ijtc-461	79	16	telegram	telegram	NOUN
ijtc-461	79	17	as	as	ADP
ijtc-461	79	18	an	an	DET
ijtc-461	79	19	alternative	alternative	NOUN
ijtc-461	79	20	for	for	ADP
ijtc-461	79	21	people	people	NOUN
ijtc-461	79	22	who	who	PRON
ijtc-461	79	23	do	do	AUX
ijtc-461	79	24	not	not	PART
ijtc-461	79	25	understand	understand	VERB
ijtc-461	79	26	using	use	VERB
ijtc-461	79	27	zoom	zoom	NOUN
ijtc-461	79	28	meetings	meeting	NOUN
ijtc-461	79	29	.	.	PUNCT
ijtc-461	80	1	the	the	DET
ijtc-461	80	2	tax	tax	NOUN
ijtc-461	80	3	office	office	NOUN
ijtc-461	80	4	can	can	AUX
ijtc-461	80	5	conduct	conduct	VERB
ijtc-461	80	6	outreach	outreach	NOUN
ijtc-461	80	7	to	to	ADP
ijtc-461	80	8	campuses	campus	NOUN
ijtc-461	80	9	within	within	ADP
ijtc-461	80	10	the	the	DET
ijtc-461	80	11	tax	tax	NOUN
ijtc-461	80	12	office	office	NOUN
ijtc-461	80	13	's	's	PART
ijtc-461	80	14	scope	scope	NOUN
ijtc-461	80	15	of	of	ADP
ijtc-461	80	16	work	work	NOUN
ijtc-461	80	17	so	so	SCONJ
ijtc-461	80	18	that	that	SCONJ
ijtc-461	80	19	students	student	NOUN
ijtc-461	80	20	can	can	AUX
ijtc-461	80	21	be	be	AUX
ijtc-461	80	22	educated	educate	VERB
ijtc-461	80	23	.	.	PUNCT
ijtc-461	81	1	it	it	PRON
ijtc-461	81	2	is	be	AUX
ijtc-461	81	3	hoped	hope	VERB
ijtc-461	81	4	that	that	SCONJ
ijtc-461	81	5	with	with	ADP
ijtc-461	81	6	this	this	DET
ijtc-461	81	7	campaign	campaign	NOUN
ijtc-461	81	8	,	,	PUNCT
ijtc-461	81	9	curiosity	curiosity	NOUN
ijtc-461	81	10	about	about	ADP
ijtc-461	81	11	investments	investment	NOUN
ijtc-461	81	12	that	that	PRON
ijtc-461	81	13	can	can	AUX
ijtc-461	81	14	use	use	VERB
ijtc-461	81	15	the	the	DET
ijtc-461	81	16	tax	tax	NOUN
ijtc-461	81	17	-	-	PUNCT
ijtc-461	81	18	free	free	ADJ
ijtc-461	81	19	dividend	dividend	NOUN
ijtc-461	81	20	facility	facility	NOUN
ijtc-461	81	21	will	will	AUX
ijtc-461	81	22	arise	arise	VERB
ijtc-461	81	23	.	.	PUNCT
ijtc-461	82	1	conclusion	conclusion	NOUN
ijtc-461	82	2	based	base	VERB
ijtc-461	82	3	on	on	ADP
ijtc-461	82	4	the	the	DET
ijtc-461	82	5	discussions	discussion	NOUN
ijtc-461	82	6	described	describe	VERB
ijtc-461	82	7	in	in	ADP
ijtc-461	82	8	chapter	chapter	NOUN
ijtc-461	82	9	iv	iv	PROPN
ijtc-461	82	10	,	,	PUNCT
ijtc-461	82	11	the	the	DET
ijtc-461	82	12	authors	author	NOUN
ijtc-461	82	13	draw	draw	VERB
ijtc-461	82	14	conclusions	conclusion	NOUN
ijtc-461	82	15	from	from	ADP
ijtc-461	82	16	this	this	DET
ijtc-461	82	17	study	study	NOUN
ijtc-461	82	18	regarding	regard	VERB
ijtc-461	82	19	the	the	DET
ijtc-461	82	20	analysis	analysis	NOUN
ijtc-461	82	21	of	of	ADP
ijtc-461	82	22	tax	tax	NOUN
ijtc-461	82	23	policy	policy	NOUN
ijtc-461	82	24	strategies	strategy	NOUN
ijtc-461	82	25	related	relate	VERB
ijtc-461	82	26	to	to	PART
ijtc-461	82	27	dividend	dividend	VERB
ijtc-461	82	28	tax	tax	NOUN
ijtc-461	82	29	in	in	ADP
ijtc-461	82	30	efforts	effort	NOUN
ijtc-461	82	31	to	to	PART
ijtc-461	82	32	increase	increase	VERB
ijtc-461	82	33	investors	investor	NOUN
ijtc-461	82	34	in	in	ADP
ijtc-461	82	35	the	the	DET
ijtc-461	82	36	primary	primary	ADJ
ijtc-461	82	37	tax	tax	NOUN
ijtc-461	82	38	office	office	NOUN
ijtc-461	82	39	of	of	ADP
ijtc-461	82	40	menteng	menteng	PROPN
ijtc-461	82	41	dua	dua	PROPN
ijtc-461	82	42	,	,	PUNCT
ijtc-461	82	43	jakarta	jakarta	PROPN
ijtc-461	82	44	as	as	SCONJ
ijtc-461	82	45	follows	follow	VERB
ijtc-461	82	46	:	:	PUNCT
ijtc-461	83	1	1	1	X
ijtc-461	83	2	.	.	PUNCT
ijtc-461	83	3	the	the	DET
ijtc-461	83	4	dividend	dividend	NOUN
ijtc-461	83	5	tax	tax	NOUN
ijtc-461	83	6	policy	policy	NOUN
ijtc-461	83	7	strategy	strategy	NOUN
ijtc-461	83	8	carried	carry	VERB
ijtc-461	83	9	out	out	ADP
ijtc-461	83	10	by	by	ADP
ijtc-461	83	11	the	the	DET
ijtc-461	83	12	primary	primary	ADJ
ijtc-461	83	13	tax	tax	NOUN
ijtc-461	83	14	office	office	NOUN
ijtc-461	83	15	of	of	ADP
ijtc-461	83	16	menteng	menteng	PROPN
ijtc-461	83	17	dua	dua	PROPN
ijtc-461	83	18	,	,	PUNCT
ijtc-461	83	19	jakarta	jakarta	PROPN
ijtc-461	83	20	to	to	PART
ijtc-461	83	21	increase	increase	VERB
ijtc-461	83	22	the	the	DET
ijtc-461	83	23	number	number	NOUN
ijtc-461	83	24	of	of	ADP
ijtc-461	83	25	investors	investor	NOUN
ijtc-461	83	26	was	be	AUX
ijtc-461	83	27	to	to	PART
ijtc-461	83	28	develop	develop	VERB
ijtc-461	83	29	a	a	DET
ijtc-461	83	30	culture	culture	NOUN
ijtc-461	83	31	that	that	PRON
ijtc-461	83	32	supports	support	VERB
ijtc-461	83	33	the	the	DET
ijtc-461	83	34	strategy	strategy	NOUN
ijtc-461	83	35	,	,	PUNCT
ijtc-461	83	36	create	create	VERB
ijtc-461	83	37	an	an	DET
ijtc-461	83	38	effective	effective	ADJ
ijtc-461	83	39	organizational	organizational	ADJ
ijtc-461	83	40	structure	structure	NOUN
ijtc-461	83	41	,	,	PUNCT
ijtc-461	83	42	direct	direct	ADJ
ijtc-461	83	43	marketing	marketing	NOUN
ijtc-461	83	44	efforts	effort	NOUN
ijtc-461	83	45	policies	policy	NOUN
ijtc-461	83	46	,	,	PUNCT
ijtc-461	83	47	plan	plan	NOUN
ijtc-461	83	48	budgets	budget	NOUN
ijtc-461	83	49	,	,	PUNCT
ijtc-461	83	50	develop	develop	VERB
ijtc-461	83	51	and	and	CCONJ
ijtc-461	83	52	empower	empower	VERB
ijtc-461	83	53	information	information	NOUN
ijtc-461	83	54	systems	system	NOUN
ijtc-461	83	55	,	,	PUNCT
ijtc-461	83	56	and	and	CCONJ
ijtc-461	83	57	connect	connect	VERB
ijtc-461	83	58	the	the	DET
ijtc-461	83	59	employee	employee	NOUN
ijtc-461	83	60	and	and	CCONJ
ijtc-461	83	61	organizational	organizational	ADJ
ijtc-461	83	62	performance	performance	NOUN
ijtc-461	83	63	.	.	PUNCT
ijtc-461	84	1	although	although	SCONJ
ijtc-461	84	2	several	several	ADJ
ijtc-461	84	3	strategies	strategy	NOUN
ijtc-461	84	4	had	have	AUX
ijtc-461	84	5	been	be	AUX
ijtc-461	84	6	implemented	implement	VERB
ijtc-461	84	7	,	,	PUNCT
ijtc-461	84	8	the	the	DET
ijtc-461	84	9	implementation	implementation	NOUN
ijtc-461	84	10	had	have	AUX
ijtc-461	84	11	not	not	PART
ijtc-461	84	12	been	be	AUX
ijtc-461	84	13	optimal	optimal	ADJ
ijtc-461	84	14	because	because	SCONJ
ijtc-461	84	15	due	due	ADP
ijtc-461	84	16	to	to	ADP
ijtc-461	84	17	the	the	DET
ijtc-461	84	18	large	large	ADJ
ijtc-461	84	19	number	number	NOUN
ijtc-461	84	20	of	of	ADP
ijtc-461	84	21	taxpayers	taxpayer	NOUN
ijtc-461	84	22	the	the	DET
ijtc-461	84	23	tax	tax	NOUN
ijtc-461	84	24	office	office	NOUN
ijtc-461	84	25	did	do	AUX
ijtc-461	84	26	not	not	PART
ijtc-461	84	27	conduct	conduct	VERB
ijtc-461	84	28	a	a	DET
ijtc-461	84	29	special	special	ADJ
ijtc-461	84	30	campaign	campaign	NOUN
ijtc-461	84	31	regarding	regard	VERB
ijtc-461	84	32	dividend	dividend	NOUN
ijtc-461	84	33	tax	tax	NOUN
ijtc-461	84	34	.	.	PUNCT
ijtc-461	85	1	the	the	DET
ijtc-461	85	2	campaigns	campaign	NOUN
ijtc-461	85	3	were	be	AUX
ijtc-461	85	4	carried	carry	VERB
ijtc-461	85	5	out	out	ADP
ijtc-461	85	6	only	only	ADV
ijtc-461	85	7	through	through	ADP
ijtc-461	85	8	account	account	NOUN
ijtc-461	85	9	representative	representative	NOUN
ijtc-461	85	10	without	without	ADP
ijtc-461	85	11	a	a	DET
ijtc-461	85	12	special	special	ADJ
ijtc-461	85	13	budget	budget	NOUN
ijtc-461	85	14	.	.	PUNCT
ijtc-461	86	1	2	2	X
ijtc-461	86	2	.	.	X
ijtc-461	86	3	the	the	DET
ijtc-461	86	4	obstacles	obstacle	NOUN
ijtc-461	86	5	experienced	experience	VERB
ijtc-461	86	6	by	by	ADP
ijtc-461	86	7	the	the	DET
ijtc-461	86	8	primary	primary	ADJ
ijtc-461	86	9	tax	tax	NOUN
ijtc-461	86	10	office	office	NOUN
ijtc-461	86	11	of	of	ADP
ijtc-461	86	12	menteng	menteng	PROPN
ijtc-461	86	13	dua	dua	PROPN
ijtc-461	86	14	,	,	PUNCT
ijtc-461	86	15	jakarta	jakarta	PROPN
ijtc-461	86	16	in	in	ADP
ijtc-461	86	17	implementing	implement	VERB
ijtc-461	86	18	the	the	DET
ijtc-461	86	19	dividend	dividend	NOUN
ijtc-461	86	20	tax	tax	NOUN
ijtc-461	86	21	policy	policy	NOUN
ijtc-461	86	22	were	be	AUX
ijtc-461	86	23	the	the	DET
ijtc-461	86	24	campaign	campaign	NOUN
ijtc-461	86	25	during	during	ADP
ijtc-461	86	26	the	the	DET
ijtc-461	86	27	pandemic	pandemic	NOUN
ijtc-461	86	28	was	be	AUX
ijtc-461	86	29	not	not	PART
ijtc-461	86	30	easy	easy	ADJ
ijtc-461	86	31	to	to	PART
ijtc-461	86	32	do	do	VERB
ijtc-461	86	33	because	because	SCONJ
ijtc-461	86	34	some	some	DET
ijtc-461	86	35	people	people	NOUN
ijtc-461	86	36	did	do	AUX
ijtc-461	86	37	not	not	PART
ijtc-461	86	38	understand	understand	VERB
ijtc-461	86	39	how	how	SCONJ
ijtc-461	86	40	to	to	PART
ijtc-461	86	41	use	use	VERB
ijtc-461	86	42	zoom	zoom	NOUN
ijtc-461	86	43	meetings	meeting	NOUN
ijtc-461	86	44	.	.	PUNCT
ijtc-461	87	1	investors	investor	NOUN
ijtc-461	87	2	also	also	ADV
ijtc-461	87	3	said	say	VERB
ijtc-461	87	4	that	that	SCONJ
ijtc-461	87	5	the	the	DET
ijtc-461	87	6	campaign	campaign	NOUN
ijtc-461	87	7	was	be	AUX
ijtc-461	87	8	still	still	ADV
ijtc-461	87	9	not	not	PART
ijtc-461	87	10	appropriate	appropriate	ADJ
ijtc-461	87	11	,	,	PUNCT
ijtc-461	87	12	giving	give	VERB
ijtc-461	87	13	rise	rise	NOUN
ijtc-461	87	14	to	to	ADP
ijtc-461	87	15	some	some	DET
ijtc-461	87	16	misunderstanding	misunderstanding	NOUN
ijtc-461	87	17	of	of	ADP
ijtc-461	87	18	the	the	DET
ijtc-461	87	19	policy	policy	NOUN
ijtc-461	87	20	.	.	PUNCT
ijtc-461	88	1	3	3	X
ijtc-461	88	2	.	.	X
ijtc-461	88	3	efforts	effort	NOUN
ijtc-461	88	4	that	that	PRON
ijtc-461	88	5	can	can	AUX
ijtc-461	88	6	be	be	AUX
ijtc-461	88	7	made	make	VERB
ijtc-461	88	8	to	to	PART
ijtc-461	88	9	overcome	overcome	VERB
ijtc-461	88	10	obstacles	obstacle	NOUN
ijtc-461	88	11	when	when	SCONJ
ijtc-461	88	12	implementing	implement	VERB
ijtc-461	88	13	tax	tax	NOUN
ijtc-461	88	14	policies	policy	NOUN
ijtc-461	88	15	are	be	AUX
ijtc-461	88	16	to	to	PART
ijtc-461	88	17	disseminate	disseminate	VERB
ijtc-461	88	18	policies	policy	NOUN
ijtc-461	88	19	using	use	VERB
ijtc-461	88	20	social	social	ADJ
ijtc-461	88	21	media	medium	NOUN
ijtc-461	88	22	such	such	ADJ
ijtc-461	88	23	as	as	ADP
ijtc-461	88	24	youtube	youtube	NOUN
ijtc-461	88	25	and	and	CCONJ
ijtc-461	88	26	instagram	instagram	PROPN
ijtc-461	88	27	through	through	ADP
ijtc-461	88	28	short	short	ADJ
ijtc-461	88	29	videos	video	NOUN
ijtc-461	88	30	about	about	ADP
ijtc-461	88	31	these	these	DET
ijtc-461	88	32	policies	policy	NOUN
ijtc-461	88	33	and	and	CCONJ
ijtc-461	88	34	provide	provide	VERB
ijtc-461	88	35	online	online	ADJ
ijtc-461	88	36	chat	chat	NOUN
ijtc-461	88	37	-	-	PUNCT
ijtc-461	88	38	based	base	VERB
ijtc-461	88	39	consultations	consultation	NOUN
ijtc-461	88	40	such	such	ADJ
ijtc-461	88	41	as	as	ADP
ijtc-461	88	42	whatsapp	whatsapp	NOUN
ijtc-461	88	43	or	or	CCONJ
ijtc-461	88	44	telegram	telegram	NOUN
ijtc-461	88	45	as	as	ADP
ijtc-461	88	46	an	an	DET
ijtc-461	88	47	alternative	alternative	NOUN
ijtc-461	88	48	for	for	ADP
ijtc-461	88	49	people	people	NOUN
ijtc-461	88	50	who	who	PRON
ijtc-461	88	51	do	do	AUX
ijtc-461	88	52	not	not	PART
ijtc-461	88	53	understand	understand	VERB
ijtc-461	88	54	how	how	SCONJ
ijtc-461	88	55	to	to	PART
ijtc-461	88	56	use	use	VERB
ijtc-461	88	57	zoom	zoom	NOUN
ijtc-461	88	58	meetings	meeting	NOUN
ijtc-461	88	59	.	.	PUNCT
ijtc-461	89	1	based	base	VERB
ijtc-461	89	2	on	on	ADP
ijtc-461	89	3	the	the	DET
ijtc-461	89	4	results	result	NOUN
ijtc-461	89	5	of	of	ADP
ijtc-461	89	6	the	the	DET
ijtc-461	89	7	research	research	NOUN
ijtc-461	89	8	that	that	PRON
ijtc-461	89	9	has	have	AUX
ijtc-461	89	10	been	be	AUX
ijtc-461	89	11	done	do	VERB
ijtc-461	89	12	and	and	CCONJ
ijtc-461	89	13	the	the	DET
ijtc-461	89	14	conclusions	conclusion	NOUN
ijtc-461	89	15	described	describe	VERB
ijtc-461	89	16	above	above	ADV
ijtc-461	89	17	,	,	PUNCT
ijtc-461	89	18	the	the	DET
ijtc-461	89	19	authors	author	NOUN
ijtc-461	89	20	provide	provide	VERB
ijtc-461	89	21	several	several	ADJ
ijtc-461	89	22	suggestions	suggestion	NOUN
ijtc-461	89	23	that	that	PRON
ijtc-461	89	24	are	be	AUX
ijtc-461	89	25	expected	expect	VERB
ijtc-461	89	26	to	to	PART
ijtc-461	89	27	be	be	AUX
ijtc-461	89	28	useful	useful	ADJ
ijtc-461	89	29	for	for	ADP
ijtc-461	89	30	taxation	taxation	NOUN
ijtc-461	89	31	,	,	PUNCT
ijtc-461	89	32	especially	especially	ADV
ijtc-461	89	33	in	in	ADP
ijtc-461	89	34	increasing	increase	VERB
ijtc-461	89	35	the	the	DET
ijtc-461	89	36	number	number	NOUN
ijtc-461	89	37	of	of	ADP
ijtc-461	89	38	investors	investor	NOUN
ijtc-461	89	39	in	in	ADP
ijtc-461	89	40	the	the	DET
ijtc-461	89	41	primary	primary	ADJ
ijtc-461	89	42	tax	tax	NOUN
ijtc-461	89	43	office	office	NOUN
ijtc-461	89	44	of	of	ADP
ijtc-461	89	45	menteng	menteng	PROPN
ijtc-461	89	46	dua	dua	PROPN
ijtc-461	89	47	,	,	PUNCT
ijtc-461	89	48	jakarta	jakarta	PROPN
ijtc-461	89	49	:	:	PUNCT
ijtc-461	90	1	1	1	X
ijtc-461	90	2	.	.	X
ijtc-461	90	3	considering	consider	VERB
ijtc-461	90	4	the	the	DET
ijtc-461	90	5	objective	objective	NOUN
ijtc-461	90	6	of	of	ADP
ijtc-461	90	7	government	government	NOUN
ijtc-461	90	8	regulation	regulation	NOUN
ijtc-461	90	9	number	number	NOUN
ijtc-461	90	10	9	9	NUM
ijtc-461	90	11	of	of	ADP
ijtc-461	90	12	2021	2021	NUM
ijtc-461	90	13	,	,	PUNCT
ijtc-461	90	14	which	which	PRON
ijtc-461	90	15	is	be	AUX
ijtc-461	90	16	to	to	PART
ijtc-461	90	17	improve	improve	VERB
ijtc-461	90	18	the	the	DET
ijtc-461	90	19	investment	investment	NOUN
ijtc-461	90	20	climate	climate	NOUN
ijtc-461	90	21	in	in	ADP
ijtc-461	90	22	indonesia	indonesia	PROPN
ijtc-461	90	23	,	,	PUNCT
ijtc-461	90	24	the	the	DET
ijtc-461	90	25	primary	primary	ADJ
ijtc-461	90	26	tax	tax	NOUN
ijtc-461	90	27	office	office	NOUN
ijtc-461	90	28	of	of	ADP
ijtc-461	90	29	menteng	menteng	PROPN
ijtc-461	90	30	dua	dua	PROPN
ijtc-461	90	31	,	,	PUNCT
ijtc-461	90	32	jakarta	jakarta	PROPN
ijtc-461	90	33	should	should	AUX
ijtc-461	90	34	maximize	maximize	VERB
ijtc-461	90	35	the	the	DET
ijtc-461	90	36	dividend	dividend	NOUN
ijtc-461	90	37	tax	tax	NOUN
ijtc-461	90	38	policy	policy	NOUN
ijtc-461	90	39	to	to	PART
ijtc-461	90	40	increase	increase	VERB
ijtc-461	90	41	the	the	DET
ijtc-461	90	42	number	number	NOUN
ijtc-461	90	43	of	of	ADP
ijtc-461	90	44	investors	investor	NOUN
ijtc-461	90	45	by	by	ADP
ijtc-461	90	46	conducting	conduct	VERB
ijtc-461	90	47	a	a	DET
ijtc-461	90	48	special	special	ADJ
ijtc-461	90	49	campaign	campaign	NOUN
ijtc-461	90	50	regarding	regard	VERB
ijtc-461	90	51	dividend	dividend	NOUN
ijtc-461	90	52	tax	tax	NOUN
ijtc-461	90	53	with	with	ADP
ijtc-461	90	54	a	a	DET
ijtc-461	90	55	special	special	ADJ
ijtc-461	90	56	budget	budget	NOUN
ijtc-461	90	57	so	so	SCONJ
ijtc-461	90	58	that	that	SCONJ
ijtc-461	90	59	resources	resource	NOUN
ijtc-461	90	60	can	can	AUX
ijtc-461	90	61	be	be	AUX
ijtc-461	90	62	used	use	VERB
ijtc-461	90	63	optimally	optimally	ADV
ijtc-461	90	64	so	so	SCONJ
ijtc-461	90	65	that	that	SCONJ
ijtc-461	90	66	there	there	PRON
ijtc-461	90	67	is	be	VERB
ijtc-461	90	68	no	no	DET
ijtc-461	90	69	misunderstanding	misunderstanding	NOUN
ijtc-461	90	70	of	of	ADP
ijtc-461	90	71	the	the	DET
ijtc-461	90	72	dividend	dividend	NOUN
ijtc-461	90	73	tax	tax	NOUN
ijtc-461	90	74	policy	policy	NOUN
ijtc-461	90	75	.	.	PUNCT
ijtc-461	91	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-461	91	2	analysis	analysis	NOUN
ijtc-461	91	3	of	of	ADP
ijtc-461	91	4	tax	tax	NOUN
ijtc-461	91	5	policy	policy	NOUN
ijtc-461	91	6	strategies	strategy	NOUN
ijtc-461	91	7	related	relate	VERB
ijtc-461	91	8	to	to	PART
ijtc-461	91	9	dividend	dividend	VERB
ijtc-461	91	10	tax	tax	NOUN
ijtc-461	91	11	in	in	ADP
ijtc-461	91	12	an	an	DET
ijtc-461	91	13	effort	effort	NOUN
ijtc-461	91	14	to	to	PART
ijtc-461	91	15	increase	increase	VERB
ijtc-461	91	16	investors	investor	NOUN
ijtc-461	91	17	at	at	ADP
ijtc-461	91	18	the	the	DET
ijtc-461	91	19	primary	primary	ADJ
ijtc-461	91	20	tax	tax	NOUN
ijtc-461	91	21	office	office	NOUN
ijtc-461	91	22	of	of	ADP
ijtc-461	91	23	menteng	menteng	PROPN
ijtc-461	91	24	dua	dua	PROPN
ijtc-461	91	25	,	,	PUNCT
ijtc-461	91	26	jakarta	jakarta	PROPN
ijtc-461	91	27	agustina	agustina	PROPN
ijtc-461	91	28	,	,	PUNCT
ijtc-461	91	29	angky	angky	ADV
ijtc-461	91	30	,	,	PUNCT
ijtc-461	91	31	and	and	CCONJ
ijtc-461	91	32	zaini	zaini	NOUN
ijtc-461	91	33	167	167	NUM
ijtc-461	91	34	|	|	ADV
ijtc-461	91	35	ilomata	ilomata	PROPN
ijtc-461	91	36	international	international	ADJ
ijtc-461	91	37	journal	journal	NOUN
ijtc-461	91	38	of	of	ADP
ijtc-461	91	39	tax	tax	PROPN
ijtc-461	91	40	&	&	CCONJ
ijtc-461	91	41	accounting	accounting	NOUN
ijtc-461	91	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-461	91	43	2	2	NUM
ijtc-461	91	44	.	.	PUNCT
ijtc-461	92	1	the	the	DET
ijtc-461	92	2	primary	primary	ADJ
ijtc-461	92	3	tax	tax	NOUN
ijtc-461	92	4	office	office	NOUN
ijtc-461	92	5	of	of	ADP
ijtc-461	92	6	menteng	menteng	PROPN
ijtc-461	92	7	dua	dua	PROPN
ijtc-461	92	8	,	,	PUNCT
ijtc-461	92	9	jakarta	jakarta	PROPN
ijtc-461	92	10	needs	need	VERB
ijtc-461	92	11	to	to	PART
ijtc-461	92	12	disseminate	disseminate	VERB
ijtc-461	92	13	the	the	DET
ijtc-461	92	14	dividend	dividend	NOUN
ijtc-461	92	15	tax	tax	NOUN
ijtc-461	92	16	policy	policy	NOUN
ijtc-461	92	17	to	to	ADP
ijtc-461	92	18	campuses	campus	NOUN
ijtc-461	92	19	to	to	PART
ijtc-461	92	20	foster	foster	VERB
ijtc-461	92	21	student	student	NOUN
ijtc-461	92	22	curiosity	curiosity	NOUN
ijtc-461	92	23	about	about	ADP
ijtc-461	92	24	dividend	dividend	NOUN
ijtc-461	92	25	tax	tax	NOUN
ijtc-461	92	26	and	and	CCONJ
ijtc-461	92	27	investment	investment	NOUN
ijtc-461	92	28	instruments	instrument	NOUN
ijtc-461	92	29	that	that	PRON
ijtc-461	92	30	can	can	AUX
ijtc-461	92	31	use	use	VERB
ijtc-461	92	32	the	the	DET
ijtc-461	92	33	facility	facility	NOUN
ijtc-461	92	34	.	.	PUNCT
ijtc-461	93	1	3	3	X
ijtc-461	93	2	.	.	X
ijtc-461	93	3	the	the	DET
ijtc-461	93	4	primary	primary	ADJ
ijtc-461	93	5	tax	tax	NOUN
ijtc-461	93	6	office	office	NOUN
ijtc-461	93	7	of	of	ADP
ijtc-461	93	8	menteng	menteng	PROPN
ijtc-461	93	9	dua	dua	PROPN
ijtc-461	93	10	,	,	PUNCT
ijtc-461	93	11	jakarta	jakarta	PROPN
ijtc-461	93	12	needs	need	VERB
ijtc-461	93	13	to	to	PART
ijtc-461	93	14	maximize	maximize	VERB
ijtc-461	93	15	social	social	ADJ
ijtc-461	93	16	media	medium	NOUN
ijtc-461	93	17	-	-	PUNCT
ijtc-461	93	18	based	base	VERB
ijtc-461	93	19	information	information	NOUN
ijtc-461	93	20	systems	system	NOUN
ijtc-461	93	21	and	and	CCONJ
ijtc-461	93	22	online	online	ADJ
ijtc-461	93	23	chat	chat	NOUN
ijtc-461	93	24	-	-	PUNCT
ijtc-461	93	25	based	base	VERB
ijtc-461	93	26	services	service	NOUN
ijtc-461	93	27	such	such	ADJ
ijtc-461	93	28	as	as	ADP
ijtc-461	93	29	whatsapp	whatsapp	NOUN
ijtc-461	93	30	and	and	CCONJ
ijtc-461	93	31	telegram	telegram	NOUN
ijtc-461	93	32	to	to	PART
ijtc-461	93	33	carry	carry	VERB
ijtc-461	93	34	out	out	ADP
ijtc-461	93	35	campaigns	campaign	NOUN
ijtc-461	93	36	considering	consider	VERB
ijtc-461	93	37	that	that	SCONJ
ijtc-461	93	38	during	during	ADP
ijtc-461	93	39	the	the	DET
ijtc-461	93	40	pandemic	pandemic	NOUN
ijtc-461	93	41	it	it	PRON
ijtc-461	93	42	is	be	AUX
ijtc-461	93	43	very	very	ADV
ijtc-461	93	44	difficult	difficult	ADJ
ijtc-461	93	45	to	to	PART
ijtc-461	93	46	meet	meet	VERB
ijtc-461	93	47	face	face	NOUN
ijtc-461	93	48	-	-	PUNCT
ijtc-461	93	49	to	to	ADP
ijtc-461	93	50	-	-	PUNCT
ijtc-461	93	51	face	face	NOUN
ijtc-461	93	52	,	,	PUNCT
ijtc-461	93	53	as	as	ADV
ijtc-461	93	54	well	well	ADV
ijtc-461	93	55	as	as	ADP
ijtc-461	93	56	promote	promote	VERB
ijtc-461	93	57	the	the	DET
ijtc-461	93	58	website	website	NOUN
ijtc-461	93	59	that	that	PRON
ijtc-461	93	60	has	have	AUX
ijtc-461	93	61	been	be	AUX
ijtc-461	93	62	created	create	VERB
ijtc-461	93	63	,	,	PUNCT
ijtc-461	93	64	namely	namely	ADV
ijtc-461	93	65	https://www	https://www	PROPN
ijtc-461	93	66	.	.	PUNCT
ijtc-461	93	67	onlinepajak.com/kantor-pajak/kpp-pratamajakartamenteng-dua	onlinepajak.com/kantor-pajak/kpp-pratamajakartamenteng-dua	VERB
ijtc-461	94	1	so	so	ADV
ijtc-461	94	2	that	that	SCONJ
ijtc-461	94	3	more	more	ADJ
ijtc-461	94	4	people	people	NOUN
ijtc-461	94	5	can	can	AUX
ijtc-461	94	6	feel	feel	VERB
ijtc-461	94	7	the	the	DET
ijtc-461	94	8	ease	ease	NOUN
ijtc-461	94	9	of	of	ADP
ijtc-461	94	10	carrying	carry	VERB
ijtc-461	94	11	out	out	ADP
ijtc-461	94	12	their	their	PRON
ijtc-461	94	13	rights	right	NOUN
ijtc-461	94	14	and	and	CCONJ
ijtc-461	94	15	obligations	obligation	NOUN
ijtc-461	94	16	in	in	ADP
ijtc-461	94	17	taxation	taxation	NOUN
ijtc-461	94	18	.	.	PUNCT
ijtc-461	95	1	reference	reference	NOUN
ijtc-461	95	2	abdelrahman	abdelrahman	PROPN
ijtc-461	95	3	,	,	PUNCT
ijtc-461	95	4	r.	r.	PROPN
ijtc-461	95	5	,	,	PUNCT
ijtc-461	95	6	&	&	CCONJ
ijtc-461	95	7	ismail	ismail	PROPN
ijtc-461	95	8	,	,	PUNCT
ijtc-461	95	9	m.	m.	PROPN
ijtc-461	95	10	e.	e.	PROPN
ijtc-461	95	11	(	(	PUNCT
ijtc-461	95	12	2022	2022	NUM
ijtc-461	95	13	)	)	PUNCT
ijtc-461	95	14	.	.	PUNCT
ijtc-461	96	1	the	the	DET
ijtc-461	96	2	psychological	psychological	ADJ
ijtc-461	96	3	distress	distress	NOUN
ijtc-461	96	4	and	and	CCONJ
ijtc-461	96	5	covid-19	covid-19	PROPN
ijtc-461	96	6	pandemic	pandemic	NOUN
ijtc-461	96	7	during	during	ADP
ijtc-461	96	8	lockdown	lockdown	NOUN
ijtc-461	96	9	:	:	PUNCT
ijtc-461	96	10	a	a	DET
ijtc-461	96	11	cross	cross	ADJ
ijtc-461	96	12	-	-	ADJ
ijtc-461	96	13	sectional	sectional	ADJ
ijtc-461	96	14	study	study	NOUN
ijtc-461	96	15	from	from	ADP
ijtc-461	96	16	united	united	PROPN
ijtc-461	96	17	arab	arab	PROPN
ijtc-461	96	18	emirates	emirates	PROPN
ijtc-461	96	19	(	(	PUNCT
ijtc-461	96	20	uae	uae	PROPN
ijtc-461	96	21	)	)	PUNCT
ijtc-461	96	22	.	.	PUNCT
ijtc-461	97	1	heliyon	heliyon	NOUN
ijtc-461	97	2	,	,	PUNCT
ijtc-461	97	3	8(5	8(5	NUM
ijtc-461	97	4	)	)	PUNCT
ijtc-461	97	5	,	,	PUNCT
ijtc-461	97	6	e09422	e09422	PROPN
ijtc-461	97	7	.	.	PROPN
ijtc-461	98	1	https://doi.org/10.1016/j.heliyon.2022.e09422	https://doi.org/10.1016/j.heliyon.2022.e09422	PROPN
ijtc-461	98	2	amalia	amalia	PROPN
ijtc-461	98	3	,	,	PUNCT
ijtc-461	98	4	n.	n.	PROPN
ijtc-461	98	5	m.	m.	NOUN
ijtc-461	98	6	,	,	PUNCT
ijtc-461	98	7	&	&	CCONJ
ijtc-461	98	8	saputra	saputra	PROPN
ijtc-461	98	9	,	,	PUNCT
ijtc-461	98	10	s.	s.	PROPN
ijtc-461	98	11	a.	a.	PROPN
ijtc-461	98	12	(	(	PUNCT
ijtc-461	98	13	2021	2021	NUM
ijtc-461	98	14	)	)	PUNCT
ijtc-461	98	15	.	.	PUNCT
ijtc-461	99	1	kondisi	kondisi	PROPN
ijtc-461	99	2	sosial	sosial	PROPN
ijtc-461	99	3	dan	dan	PROPN
ijtc-461	99	4	ekonomi	ekonomi	PROPN
ijtc-461	99	5	masyarakat	masyarakat	PROPN
ijtc-461	99	6	indonesia	indonesia	PROPN
ijtc-461	99	7	akibat	akibat	PROPN
ijtc-461	99	8	kebijakan	kebijakan	PROPN
ijtc-461	99	9	pemerintah	pemerintah	PROPN
ijtc-461	99	10	terhadap	terhadap	PROPN
ijtc-461	99	11	pandemi	pandemi	ADP
ijtc-461	99	12	covid-19	covid-19	PROPN
ijtc-461	99	13	.	.	PROPN
ijtc-461	99	14	ijtimaiya	ijtimaiya	PROPN
ijtc-461	99	15	:	:	PUNCT
ijtc-461	99	16	journal	journal	NOUN
ijtc-461	99	17	of	of	ADP
ijtc-461	99	18	social	social	ADJ
ijtc-461	99	19	science	science	NOUN
ijtc-461	99	20	teaching	teaching	NOUN
ijtc-461	99	21	,	,	PUNCT
ijtc-461	99	22	5(2	5(2	NUM
ijtc-461	99	23	)	)	PUNCT
ijtc-461	99	24	,	,	PUNCT
ijtc-461	99	25	159	159	NUM
ijtc-461	99	26	.	.	PUNCT
ijtc-461	100	1	https://doi.org/10.21043/ji.v5i2.10033	https://doi.org/10.21043/ji.v5i2.10033	PROPN
ijtc-461	100	2	anugerah	anugerah	PROPN
ijtc-461	100	3	,	,	PUNCT
ijtc-461	100	4	a.	a.	PROPN
ijtc-461	100	5	r.	r.	PROPN
ijtc-461	100	6	,	,	PUNCT
ijtc-461	100	7	muttaqin	muttaqin	VERB
ijtc-461	100	8	,	,	PUNCT
ijtc-461	100	9	p.	p.	PROPN
ijtc-461	100	10	s.	s.	PROPN
ijtc-461	100	11	,	,	PUNCT
ijtc-461	100	12	&	&	CCONJ
ijtc-461	100	13	purnama	purnama	PROPN
ijtc-461	100	14	,	,	PUNCT
ijtc-461	100	15	d.	d.	PROPN
ijtc-461	100	16	a.	a.	PROPN
ijtc-461	100	17	(	(	PUNCT
ijtc-461	100	18	2021	2021	NUM
ijtc-461	100	19	)	)	PUNCT
ijtc-461	100	20	.	.	PUNCT
ijtc-461	101	1	effect	effect	NOUN
ijtc-461	101	2	of	of	ADP
ijtc-461	101	3	large	large	ADJ
ijtc-461	101	4	-	-	PUNCT
ijtc-461	101	5	scale	scale	NOUN
ijtc-461	101	6	social	social	ADJ
ijtc-461	101	7	restriction	restriction	NOUN
ijtc-461	101	8	(	(	PUNCT
ijtc-461	101	9	psbb	psbb	PROPN
ijtc-461	101	10	)	)	PUNCT
ijtc-461	101	11	during	during	ADP
ijtc-461	101	12	covid-19	covid-19	PROPN
ijtc-461	101	13	on	on	ADP
ijtc-461	101	14	outdoor	outdoor	ADJ
ijtc-461	101	15	air	air	NOUN
ijtc-461	101	16	quality	quality	NOUN
ijtc-461	101	17	:	:	PUNCT
ijtc-461	101	18	evidence	evidence	NOUN
ijtc-461	101	19	from	from	ADP
ijtc-461	101	20	five	five	NUM
ijtc-461	101	21	cities	city	NOUN
ijtc-461	101	22	in	in	ADP
ijtc-461	101	23	dki	dki	PROPN
ijtc-461	101	24	jakarta	jakarta	PROPN
ijtc-461	101	25	province	province	PROPN
ijtc-461	101	26	,	,	PUNCT
ijtc-461	101	27	indonesia	indonesia	PROPN
ijtc-461	101	28	.	.	PUNCT
ijtc-461	102	1	environmental	environmental	ADJ
ijtc-461	102	2	research	research	PROPN
ijtc-461	102	3	,	,	PUNCT
ijtc-461	102	4	197	197	NUM
ijtc-461	102	5	,	,	PUNCT
ijtc-461	102	6	111164	111164	NUM
ijtc-461	102	7	.	.	PUNCT
ijtc-461	103	1	https://doi.org/10.1016/j.envres.2021.111164	https://doi.org/10.1016/j.envres.2021.111164	NOUN
ijtc-461	103	2	asshidiqi	asshidiqi	PROPN
ijtc-461	103	3	,	,	PUNCT
ijtc-461	103	4	f.	f.	PROPN
ijtc-461	103	5	,	,	PUNCT
ijtc-461	103	6	&	&	CCONJ
ijtc-461	103	7	irawan	irawan	PROPN
ijtc-461	103	8	,	,	PUNCT
ijtc-461	103	9	f.	f.	PROPN
ijtc-461	103	10	(	(	PUNCT
ijtc-461	103	11	2021	2021	NUM
ijtc-461	103	12	)	)	PUNCT
ijtc-461	103	13	.	.	PUNCT
ijtc-461	104	1	pengaturan	pengaturan	AUX
ijtc-461	104	2	pembebasan	pembebasan	VERB
ijtc-461	104	3	pajak	pajak	ADV
ijtc-461	104	4	dividen	dividen	VERB
ijtc-461	104	5	dalam	dalam	PROPN
ijtc-461	104	6	undangundang	undangundang	PROPN
ijtc-461	104	7	cipta	cipta	PROPN
ijtc-461	104	8	kerja	kerja	PROPN
ijtc-461	104	9	berdasarkan	berdasarkan	PROPN
ijtc-461	104	10	asas	asas	PROPN
ijtc-461	104	11	keadilan	keadilan	PROPN
ijtc-461	104	12	dan	dan	PROPN
ijtc-461	104	13	asas	asas	PROPN
ijtc-461	104	14	kemanfaatan	kemanfaatan	PROPN
ijtc-461	104	15	.	.	PUNCT
ijtc-461	105	1	jurnal	jurnal	ADJ
ijtc-461	105	2	kertha	kertha	PROPN
ijtc-461	105	3	semaya	semaya	PROPN
ijtc-461	105	4	,	,	PUNCT
ijtc-461	105	5	9(10	9(10	NUM
ijtc-461	105	6	)	)	PUNCT
ijtc-461	105	7	,	,	PUNCT
ijtc-461	105	8	1917–1931	1917–1931	NUM
ijtc-461	105	9	.	.	PUNCT
ijtc-461	106	1	https://doi.org/https://doi.org/10.24843/ks.2021.v09.i10.p16	https://doi.org/https://doi.org/10.24843/ks.2021.v09.i10.p16	NOUN
ijtc-461	106	2	bungin	bungin	VERB
ijtc-461	106	3	,	,	PUNCT
ijtc-461	106	4	b.	b.	PROPN
ijtc-461	106	5	(	(	PUNCT
ijtc-461	106	6	2017	2017	NUM
ijtc-461	106	7	)	)	PUNCT
ijtc-461	106	8	.	.	PUNCT
ijtc-461	107	1	metodologi	metodologi	PROPN
ijtc-461	107	2	penelitian	penelitian	PROPN
ijtc-461	107	3	kualitatif	kualitatif	PROPN
ijtc-461	107	4	(	(	PUNCT
ijtc-461	107	5	b.	b.	PROPN
ijtc-461	107	6	bungin	bungin	VERB
ijtc-461	107	7	(	(	PUNCT
ijtc-461	107	8	ed	ed	NOUN
ijtc-461	107	9	.	.	PUNCT
ijtc-461	107	10	)	)	PUNCT
ijtc-461	107	11	;	;	PUNCT
ijtc-461	107	12	2nd	2nd	ADJ
ijtc-461	107	13	ed	ed	NOUN
ijtc-461	107	14	.	.	PUNCT
ijtc-461	107	15	)	)	PUNCT
ijtc-461	107	16	.	.	PUNCT
ijtc-461	108	1	pt	pt	PROPN
ijtc-461	108	2	rajagrafindo	rajagrafindo	PROPN
ijtc-461	108	3	persada	persada	PROPN
ijtc-461	108	4	.	.	PUNCT
ijtc-461	109	1	https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhanbungin/	https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhanbungin/	VERB
ijtc-461	109	2	creswell	creswell	PROPN
ijtc-461	109	3	,	,	PUNCT
ijtc-461	109	4	j.	j.	PROPN
ijtc-461	109	5	w.	w.	PROPN
ijtc-461	109	6	(	(	PUNCT
ijtc-461	109	7	2017	2017	NUM
ijtc-461	109	8	)	)	PUNCT
ijtc-461	109	9	.	.	PUNCT
ijtc-461	110	1	research	research	NOUN
ijtc-461	110	2	design	design	PROPN
ijtc-461	110	3	pendekatan	pendekatan	PROPN
ijtc-461	110	4	kualitatif	kualitatif	PROPN
ijtc-461	110	5	,	,	PUNCT
ijtc-461	110	6	kuantitatif	kuantitatif	PROPN
ijtc-461	110	7	,	,	PUNCT
ijtc-461	110	8	dan	dan	PROPN
ijtc-461	110	9	mixed	mixed	PROPN
ijtc-461	110	10	(	(	PUNCT
ijtc-461	110	11	s.	s.	PROPN
ijtc-461	110	12	z.	z.	PROPN
ijtc-461	110	13	qudsy	qudsy	PROPN
ijtc-461	111	1	(	(	PUNCT
ijtc-461	111	2	ed	ed	NOUN
ijtc-461	111	3	.	.	PUNCT
ijtc-461	111	4	)	)	PUNCT
ijtc-461	111	5	;	;	PUNCT
ijtc-461	111	6	3rd	3rd	ADJ
ijtc-461	111	7	ed	ed	NOUN
ijtc-461	111	8	.	.	PUNCT
ijtc-461	111	9	)	)	PUNCT
ijtc-461	111	10	.	.	PUNCT
ijtc-461	112	1	pustaka	pustaka	ADJ
ijtc-461	112	2	pelajar	pelajar	NOUN
ijtc-461	112	3	.	.	PUNCT
ijtc-461	113	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	PROPN
ijtc-461	113	2	dai	dai	PROPN
ijtc-461	113	3	,	,	PUNCT
ijtc-461	113	4	r.	r.	PROPN
ijtc-461	113	5	,	,	PUNCT
ijtc-461	113	6	feng	feng	PROPN
ijtc-461	113	7	,	,	PUNCT
ijtc-461	113	8	h.	h.	PROPN
ijtc-461	113	9	,	,	PUNCT
ijtc-461	113	10	hu	hu	PROPN
ijtc-461	113	11	,	,	PUNCT
ijtc-461	113	12	j.	j.	PROPN
ijtc-461	113	13	,	,	PUNCT
ijtc-461	113	14	jin	jin	PROPN
ijtc-461	113	15	,	,	PUNCT
ijtc-461	113	16	q.	q.	PROPN
ijtc-461	113	17	,	,	PUNCT
ijtc-461	113	18	li	li	PROPN
ijtc-461	113	19	,	,	PUNCT
ijtc-461	113	20	h.	h.	PROPN
ijtc-461	113	21	,	,	PUNCT
ijtc-461	113	22	wang	wang	PROPN
ijtc-461	113	23	,	,	PUNCT
ijtc-461	113	24	r.	r.	PROPN
ijtc-461	113	25	,	,	PUNCT
ijtc-461	113	26	wang	wang	PROPN
ijtc-461	113	27	,	,	PUNCT
ijtc-461	113	28	r.	r.	PROPN
ijtc-461	113	29	,	,	PUNCT
ijtc-461	113	30	xu	xu	PROPN
ijtc-461	113	31	,	,	PUNCT
ijtc-461	113	32	l.	l.	PROPN
ijtc-461	113	33	,	,	PUNCT
ijtc-461	113	34	&	&	CCONJ
ijtc-461	113	35	zhang	zhang	PROPN
ijtc-461	113	36	,	,	PUNCT
ijtc-461	113	37	x.	x.	NOUN
ijtc-461	113	38	(	(	PUNCT
ijtc-461	113	39	2021	2021	NUM
ijtc-461	113	40	)	)	PUNCT
ijtc-461	113	41	.	.	PUNCT
ijtc-461	114	1	the	the	DET
ijtc-461	114	2	impact	impact	NOUN
ijtc-461	114	3	of	of	ADP
ijtc-461	114	4	covid-19	covid-19	PROPN
ijtc-461	114	5	on	on	ADP
ijtc-461	114	6	small	small	ADJ
ijtc-461	114	7	and	and	CCONJ
ijtc-461	114	8	medium	medium	ADJ
ijtc-461	114	9	-	-	PUNCT
ijtc-461	114	10	sized	sized	ADJ
ijtc-461	114	11	enterprises	enterprise	NOUN
ijtc-461	114	12	(	(	PUNCT
ijtc-461	114	13	smes	sme	NOUN
ijtc-461	114	14	):	):	PUNCT
ijtc-461	114	15	evidence	evidence	NOUN
ijtc-461	114	16	from	from	ADP
ijtc-461	114	17	twowave	twowave	ADJ
ijtc-461	114	18	phone	phone	NOUN
ijtc-461	114	19	surveys	survey	NOUN
ijtc-461	114	20	in	in	ADP
ijtc-461	114	21	china	china	PROPN
ijtc-461	114	22	.	.	PUNCT
ijtc-461	115	1	china	china	PROPN
ijtc-461	115	2	economic	economic	PROPN
ijtc-461	115	3	review	review	PROPN
ijtc-461	115	4	,	,	PUNCT
ijtc-461	115	5	67	67	NUM
ijtc-461	115	6	,	,	PUNCT
ijtc-461	115	7	101607	101607	NUM
ijtc-461	115	8	.	.	PUNCT
ijtc-461	116	1	https://doi.org/10.1016/j.chieco.2021.101607	https://doi.org/10.1016/j.chieco.2021.101607	PROPN
ijtc-461	116	2	de	de	PROPN
ijtc-461	116	3	la	la	PROPN
ijtc-461	116	4	rosa	rosa	PROPN
ijtc-461	116	5	,	,	PUNCT
ijtc-461	116	6	p.	p.	PROPN
ijtc-461	116	7	a.	a.	PROPN
ijtc-461	116	8	,	,	PUNCT
ijtc-461	116	9	cowden	cowden	PROPN
ijtc-461	116	10	,	,	PUNCT
ijtc-461	116	11	r.	r.	PROPN
ijtc-461	116	12	g.	g.	PROPN
ijtc-461	116	13	,	,	PUNCT
ijtc-461	116	14	de	de	X
ijtc-461	116	15	filippis	filippis	PROPN
ijtc-461	116	16	,	,	PUNCT
ijtc-461	116	17	r.	r.	PROPN
ijtc-461	116	18	,	,	PUNCT
ijtc-461	116	19	jerotic	jerotic	ADJ
ijtc-461	116	20	,	,	PUNCT
ijtc-461	116	21	s.	s.	PROPN
ijtc-461	116	22	,	,	PUNCT
ijtc-461	116	23	nahidi	nahidi	NOUN
ijtc-461	116	24	,	,	PUNCT
ijtc-461	116	25	m.	m.	NOUN
ijtc-461	116	26	,	,	PUNCT
ijtc-461	116	27	ori	ori	PROPN
ijtc-461	116	28	,	,	PUNCT
ijtc-461	116	29	d.	d.	PROPN
ijtc-461	116	30	,	,	PUNCT
ijtc-461	116	31	orsolini	orsolini	PROPN
ijtc-461	116	32	,	,	PUNCT
ijtc-461	116	33	l.	l.	PROPN
ijtc-461	116	34	,	,	PUNCT
ijtc-461	116	35	nagendrappa	nagendrappa	PROPN
ijtc-461	116	36	,	,	PUNCT
ijtc-461	116	37	s.	s.	PROPN
ijtc-461	116	38	,	,	PUNCT
ijtc-461	116	39	pinto	pinto	NOUN
ijtc-461	116	40	da	da	PROPN
ijtc-461	116	41	costa	costa	PROPN
ijtc-461	116	42	,	,	PUNCT
ijtc-461	116	43	m.	m.	NOUN
ijtc-461	116	44	,	,	PUNCT
ijtc-461	116	45	ransing	ransing	NOUN
ijtc-461	116	46	,	,	PUNCT
ijtc-461	116	47	r.	r.	PROPN
ijtc-461	116	48	,	,	PUNCT
ijtc-461	116	49	saeed	saeed	PROPN
ijtc-461	116	50	,	,	PUNCT
ijtc-461	116	51	f.	f.	PROPN
ijtc-461	116	52	,	,	PUNCT
ijtc-461	116	53	shoib	shoib	PROPN
ijtc-461	116	54	,	,	PUNCT
ijtc-461	116	55	s.	s.	PROPN
ijtc-461	116	56	,	,	PUNCT
ijtc-461	116	57	turan	turan	PROPN
ijtc-461	116	58	,	,	PUNCT
ijtc-461	116	59	s.	s.	PROPN
ijtc-461	116	60	,	,	PUNCT
ijtc-461	116	61	ullah	ullah	PROPN
ijtc-461	116	62	,	,	PUNCT
ijtc-461	116	63	i.	i.	PROPN
ijtc-461	116	64	,	,	PUNCT
ijtc-461	116	65	vadivel	vadivel	PROPN
ijtc-461	116	66	,	,	PUNCT
ijtc-461	116	67	r.	r.	PROPN
ijtc-461	116	68	,	,	PUNCT
ijtc-461	116	69	&	&	CCONJ
ijtc-461	116	70	ramalho	ramalho	PROPN
ijtc-461	116	71	,	,	PUNCT
ijtc-461	116	72	r.	r.	PROPN
ijtc-461	116	73	(	(	PUNCT
ijtc-461	116	74	2022	2022	NUM
ijtc-461	116	75	)	)	PUNCT
ijtc-461	116	76	.	.	PUNCT
ijtc-461	117	1	associations	association	NOUN
ijtc-461	117	2	of	of	ADP
ijtc-461	117	3	lockdown	lockdown	NOUN
ijtc-461	117	4	stringency	stringency	NOUN
ijtc-461	117	5	and	and	CCONJ
ijtc-461	117	6	duration	duration	NOUN
ijtc-461	117	7	with	with	ADP
ijtc-461	117	8	google	google	PROPN
ijtc-461	117	9	searches	search	NOUN
ijtc-461	117	10	for	for	ADP
ijtc-461	117	11	mental	mental	ADJ
ijtc-461	117	12	health	health	NOUN
ijtc-461	117	13	terms	term	NOUN
ijtc-461	117	14	during	during	ADP
ijtc-461	117	15	the	the	DET
ijtc-461	117	16	covid-19	covid-19	PROPN
ijtc-461	117	17	pandemic	pandemic	NOUN
ijtc-461	117	18	:	:	PUNCT
ijtc-461	117	19	a	a	DET
ijtc-461	117	20	nine	nine	NUM
ijtc-461	117	21	-	-	PUNCT
ijtc-461	117	22	country	country	NOUN
ijtc-461	117	23	study	study	NOUN
ijtc-461	117	24	.	.	PUNCT
ijtc-461	118	1	journal	journal	NOUN
ijtc-461	118	2	of	of	ADP
ijtc-461	118	3	psychiatric	psychiatric	ADJ
ijtc-461	118	4	research	research	NOUN
ijtc-461	118	5	,	,	PUNCT
ijtc-461	118	6	150	150	NUM
ijtc-461	118	7	,	,	PUNCT
ijtc-461	118	8	237–245	237–245	NUM
ijtc-461	118	9	.	.	PUNCT
ijtc-461	119	1	https://doi.org/10.1016/j.jpsychires.2022.03.026	https://doi.org/10.1016/j.jpsychires.2022.03.026	PROPN
ijtc-461	119	2	de	de	X
ijtc-461	119	3	mendonça	mendonça	PROPN
ijtc-461	119	4	,	,	PUNCT
ijtc-461	119	5	g.	g.	PROPN
ijtc-461	119	6	c.	c.	PROPN
ijtc-461	119	7	,	,	PUNCT
ijtc-461	119	8	costa	costa	PROPN
ijtc-461	119	9	,	,	PUNCT
ijtc-461	119	10	r.	r.	PROPN
ijtc-461	119	11	c.	c.	PROPN
ijtc-461	119	12	a.	a.	PROPN
ijtc-461	119	13	,	,	PUNCT
ijtc-461	119	14	parras	parras	PROPN
ijtc-461	119	15	,	,	PUNCT
ijtc-461	119	16	r.	r.	PROPN
ijtc-461	119	17	,	,	PUNCT
ijtc-461	119	18	de	de	PROPN
ijtc-461	119	19	oliveira	oliveira	PROPN
ijtc-461	119	20	,	,	PUNCT
ijtc-461	119	21	l.	l.	PROPN
ijtc-461	119	22	c.	c.	PROPN
ijtc-461	119	23	m.	m.	PROPN
ijtc-461	119	24	,	,	PUNCT
ijtc-461	119	25	abdo	abdo	PROPN
ijtc-461	119	26	,	,	PUNCT
ijtc-461	119	27	m.	m.	NOUN
ijtc-461	119	28	t.	t.	PROPN
ijtc-461	119	29	v.	v.	PROPN
ijtc-461	119	30	n.	n.	PROPN
ijtc-461	119	31	,	,	PUNCT
ijtc-461	119	32	pacheco	pacheco	PROPN
ijtc-461	119	33	,	,	PUNCT
ijtc-461	119	34	f.	f.	PROPN
ijtc-461	119	35	a.	a.	PROPN
ijtc-461	119	36	l.	l.	PROPN
ijtc-461	119	37	,	,	PUNCT
ijtc-461	119	38	&	&	CCONJ
ijtc-461	119	39	pissarra	pissarra	PROPN
ijtc-461	119	40	,	,	PUNCT
ijtc-461	119	41	t.	t.	PROPN
ijtc-461	119	42	c.	c.	PROPN
ijtc-461	119	43	t.	t.	PROPN
ijtc-461	119	44	(	(	PUNCT
ijtc-461	119	45	2022	2022	NUM
ijtc-461	119	46	)	)	PUNCT
ijtc-461	119	47	.	.	PUNCT
ijtc-461	120	1	spatial	spatial	ADJ
ijtc-461	120	2	indicator	indicator	NOUN
ijtc-461	120	3	of	of	ADP
ijtc-461	120	4	priority	priority	NOUN
ijtc-461	120	5	areas	area	NOUN
ijtc-461	120	6	for	for	ADP
ijtc-461	120	7	the	the	DET
ijtc-461	120	8	implementation	implementation	NOUN
ijtc-461	120	9	of	of	ADP
ijtc-461	120	10	agroforestry	agroforestry	NOUN
ijtc-461	120	11	systems	system	NOUN
ijtc-461	120	12	:	:	PUNCT
ijtc-461	120	13	an	an	DET
ijtc-461	120	14	optimization	optimization	NOUN
ijtc-461	120	15	strategy	strategy	NOUN
ijtc-461	120	16	for	for	ADP
ijtc-461	120	17	agricultural	agricultural	ADJ
ijtc-461	120	18	landscapes	landscape	NOUN
ijtc-461	120	19	restoration	restoration	NOUN
ijtc-461	120	20	.	.	PUNCT
ijtc-461	121	1	science	science	NOUN
ijtc-461	121	2	of	of	ADP
ijtc-461	121	3	the	the	DET
ijtc-461	121	4	total	total	ADJ
ijtc-461	121	5	environment	environment	NOUN
ijtc-461	121	6	,	,	PUNCT
ijtc-461	121	7	156185	156185	NUM
ijtc-461	121	8	.	.	PUNCT
ijtc-461	122	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-461	122	2	analysis	analysis	NOUN
ijtc-461	122	3	of	of	ADP
ijtc-461	122	4	tax	tax	NOUN
ijtc-461	122	5	policy	policy	NOUN
ijtc-461	122	6	strategies	strategy	NOUN
ijtc-461	122	7	related	relate	VERB
ijtc-461	122	8	to	to	PART
ijtc-461	122	9	dividend	dividend	VERB
ijtc-461	122	10	tax	tax	NOUN
ijtc-461	122	11	in	in	ADP
ijtc-461	122	12	an	an	DET
ijtc-461	122	13	effort	effort	NOUN
ijtc-461	122	14	to	to	PART
ijtc-461	122	15	increase	increase	VERB
ijtc-461	122	16	investors	investor	NOUN
ijtc-461	122	17	at	at	ADP
ijtc-461	122	18	the	the	DET
ijtc-461	122	19	primary	primary	ADJ
ijtc-461	122	20	tax	tax	NOUN
ijtc-461	122	21	office	office	NOUN
ijtc-461	122	22	of	of	ADP
ijtc-461	122	23	menteng	menteng	PROPN
ijtc-461	122	24	dua	dua	PROPN
ijtc-461	122	25	,	,	PUNCT
ijtc-461	122	26	jakarta	jakarta	PROPN
ijtc-461	122	27	agustina	agustina	PROPN
ijtc-461	122	28	,	,	PUNCT
ijtc-461	122	29	angky	angky	ADV
ijtc-461	122	30	,	,	PUNCT
ijtc-461	122	31	and	and	CCONJ
ijtc-461	122	32	zaini	zaini	NOUN
ijtc-461	122	33	168	168	NUM
ijtc-461	122	34	|	|	ADV
ijtc-461	122	35	ilomata	ilomata	PROPN
ijtc-461	122	36	international	international	ADJ
ijtc-461	122	37	journal	journal	NOUN
ijtc-461	122	38	of	of	ADP
ijtc-461	122	39	tax	tax	PROPN
ijtc-461	122	40	&	&	CCONJ
ijtc-461	122	41	accounting	accounting	PROPN
ijtc-461	122	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-461	122	43	https://doi.org/10.1016/j.scitotenv.2022.156185	https://doi.org/10.1016/j.scitotenv.2022.156185	PROPN
ijtc-461	122	44	fong	fong	PROPN
ijtc-461	122	45	,	,	PUNCT
ijtc-461	122	46	j.	j.	PROPN
ijtc-461	122	47	h.	h.	PROPN
ijtc-461	122	48	(	(	PUNCT
ijtc-461	122	49	2020	2020	NUM
ijtc-461	122	50	)	)	PUNCT
ijtc-461	122	51	.	.	PUNCT
ijtc-461	123	1	taking	take	VERB
ijtc-461	123	2	control	control	NOUN
ijtc-461	123	3	:	:	PUNCT
ijtc-461	123	4	active	active	ADJ
ijtc-461	123	5	investment	investment	NOUN
ijtc-461	123	6	choice	choice	NOUN
ijtc-461	123	7	in	in	ADP
ijtc-461	123	8	singapore	singapore	PROPN
ijtc-461	123	9	’s	’s	PART
ijtc-461	123	10	national	national	ADJ
ijtc-461	123	11	defined	define	VERB
ijtc-461	123	12	contribution	contribution	NOUN
ijtc-461	123	13	scheme	scheme	NOUN
ijtc-461	123	14	.	.	PUNCT
ijtc-461	124	1	the	the	DET
ijtc-461	124	2	journal	journal	NOUN
ijtc-461	124	3	of	of	ADP
ijtc-461	124	4	the	the	DET
ijtc-461	124	5	economics	economic	NOUN
ijtc-461	124	6	of	of	ADP
ijtc-461	124	7	ageing	ageing	NOUN
ijtc-461	124	8	,	,	PUNCT
ijtc-461	124	9	17	17	NUM
ijtc-461	124	10	,	,	PUNCT
ijtc-461	124	11	100249	100249	NUM
ijtc-461	124	12	.	.	PUNCT
ijtc-461	125	1	https://doi.org/10.1016/j.jeoa.2020.100249	https://doi.org/10.1016/j.jeoa.2020.100249	PROPN
ijtc-461	125	2	giannopoulou	giannopoulou	PROPN
ijtc-461	125	3	,	,	PUNCT
ijtc-461	125	4	i.	i.	PROPN
ijtc-461	125	5	,	,	PUNCT
ijtc-461	125	6	efstathiou	efstathiou	PROPN
ijtc-461	125	7	,	,	PUNCT
ijtc-461	125	8	v.	v.	PROPN
ijtc-461	125	9	,	,	PUNCT
ijtc-461	125	10	korkoliakou	korkoliakou	PROPN
ijtc-461	125	11	,	,	PUNCT
ijtc-461	125	12	p.	p.	PROPN
ijtc-461	125	13	,	,	PUNCT
ijtc-461	125	14	triantafyllou	triantafyllou	PROPN
ijtc-461	125	15	,	,	PUNCT
ijtc-461	125	16	g.	g.	PROPN
ijtc-461	125	17	,	,	PUNCT
ijtc-461	125	18	smyrnis	smyrnis	PROPN
ijtc-461	125	19	,	,	PUNCT
ijtc-461	125	20	n.	n.	NOUN
ijtc-461	125	21	,	,	PUNCT
ijtc-461	125	22	&	&	CCONJ
ijtc-461	125	23	douzenis	douzenis	PROPN
ijtc-461	125	24	,	,	PUNCT
ijtc-461	125	25	a.	a.	NOUN
ijtc-461	125	26	(	(	PUNCT
ijtc-461	125	27	2022	2022	NUM
ijtc-461	125	28	)	)	PUNCT
ijtc-461	125	29	.	.	PUNCT
ijtc-461	126	1	mental	mental	ADJ
ijtc-461	126	2	health	health	NOUN
ijtc-461	126	3	of	of	ADP
ijtc-461	126	4	adolescents	adolescent	NOUN
ijtc-461	126	5	amidst	amidst	ADP
ijtc-461	126	6	preparation	preparation	NOUN
ijtc-461	126	7	for	for	ADP
ijtc-461	126	8	university	university	NOUN
ijtc-461	126	9	entrance	entrance	NOUN
ijtc-461	126	10	exams	exam	NOUN
ijtc-461	126	11	during	during	ADP
ijtc-461	126	12	the	the	DET
ijtc-461	126	13	second	second	ADJ
ijtc-461	126	14	pandemic	pandemic	ADV
ijtc-461	126	15	-	-	PUNCT
ijtc-461	126	16	related	relate	VERB
ijtc-461	126	17	lockdown	lockdown	NOUN
ijtc-461	126	18	in	in	ADP
ijtc-461	126	19	greece	greece	PROPN
ijtc-461	126	20	.	.	PROPN
ijtc-461	127	1	journal	journal	PROPN
ijtc-461	127	2	of	of	ADP
ijtc-461	127	3	affective	affective	ADJ
ijtc-461	127	4	disorders	disorder	NOUN
ijtc-461	127	5	reports	report	NOUN
ijtc-461	127	6	,	,	PUNCT
ijtc-461	127	7	8	8	NUM
ijtc-461	127	8	,	,	PUNCT
ijtc-461	127	9	100339	100339	NUM
ijtc-461	127	10	.	.	PUNCT
ijtc-461	128	1	https://doi.org/10.1016/j.jadr.2022.100339	https://doi.org/10.1016/j.jadr.2022.100339	ADJ
ijtc-461	128	2	górska	górska	PROPN
ijtc-461	128	3	,	,	PUNCT
ijtc-461	128	4	a.	a.	NOUN
ijtc-461	128	5	,	,	PUNCT
ijtc-461	128	6	dobija	dobija	ADJ
ijtc-461	128	7	,	,	PUNCT
ijtc-461	128	8	d.	d.	PROPN
ijtc-461	128	9	,	,	PUNCT
ijtc-461	128	10	grossi	grossi	PROPN
ijtc-461	128	11	,	,	PUNCT
ijtc-461	128	12	g.	g.	PROPN
ijtc-461	128	13	,	,	PUNCT
ijtc-461	128	14	&	&	CCONJ
ijtc-461	128	15	staniszewska	staniszewska	PROPN
ijtc-461	128	16	,	,	PUNCT
ijtc-461	128	17	z.	z.	PROPN
ijtc-461	128	18	(	(	PUNCT
ijtc-461	128	19	2021	2021	NUM
ijtc-461	128	20	)	)	PUNCT
ijtc-461	128	21	.	.	PUNCT
ijtc-461	129	1	getting	get	VERB
ijtc-461	129	2	through	through	ADP
ijtc-461	129	3	covid-19	covid-19	PROPN
ijtc-461	129	4	together	together	ADV
ijtc-461	129	5	:	:	PUNCT
ijtc-461	129	6	understanding	understand	VERB
ijtc-461	129	7	local	local	ADJ
ijtc-461	129	8	governments	government	NOUN
ijtc-461	129	9	’	’	PART
ijtc-461	129	10	social	social	ADJ
ijtc-461	129	11	media	medium	NOUN
ijtc-461	129	12	communication	communication	NOUN
ijtc-461	129	13	.	.	PUNCT
ijtc-461	130	1	cities	city	NOUN
ijtc-461	130	2	,	,	PUNCT
ijtc-461	130	3	103453	103453	NUM
ijtc-461	130	4	.	.	PUNCT
ijtc-461	131	1	https://doi.org/10.1016/j.cities.2021.103453	https://doi.org/10.1016/j.cities.2021.103453	PROPN
ijtc-461	131	2	gupta	gupta	PROPN
ijtc-461	131	3	,	,	PUNCT
ijtc-461	131	4	v.	v.	PROPN
ijtc-461	131	5	,	,	PUNCT
ijtc-461	131	6	santosh	santosh	PROPN
ijtc-461	131	7	,	,	PUNCT
ijtc-461	131	8	k.	k.	PROPN
ijtc-461	131	9	,	,	PUNCT
ijtc-461	131	10	arora	arora	PROPN
ijtc-461	131	11	,	,	PUNCT
ijtc-461	131	12	r.	r.	PROPN
ijtc-461	131	13	,	,	PUNCT
ijtc-461	131	14	ciano	ciano	PROPN
ijtc-461	131	15	,	,	PUNCT
ijtc-461	131	16	t.	t.	PROPN
ijtc-461	131	17	,	,	PUNCT
ijtc-461	131	18	kalid	kalid	PROPN
ijtc-461	131	19	,	,	PUNCT
ijtc-461	131	20	k.	k.	PROPN
ijtc-461	131	21	s.	s.	PROPN
ijtc-461	131	22	,	,	PUNCT
ijtc-461	131	23	&	&	CCONJ
ijtc-461	131	24	mohan	mohan	PROPN
ijtc-461	131	25	,	,	PUNCT
ijtc-461	131	26	s.	s.	PROPN
ijtc-461	131	27	(	(	PUNCT
ijtc-461	131	28	2022	2022	NUM
ijtc-461	131	29	)	)	PUNCT
ijtc-461	131	30	.	.	PUNCT
ijtc-461	132	1	socioeconomic	socioeconomic	ADJ
ijtc-461	132	2	impact	impact	NOUN
ijtc-461	132	3	due	due	ADP
ijtc-461	132	4	to	to	ADP
ijtc-461	132	5	covid-19	covid-19	PROPN
ijtc-461	132	6	:	:	PUNCT
ijtc-461	132	7	an	an	DET
ijtc-461	132	8	empirical	empirical	ADJ
ijtc-461	132	9	assessment	assessment	NOUN
ijtc-461	132	10	.	.	PUNCT
ijtc-461	133	1	information	information	NOUN
ijtc-461	133	2	processing	processing	NOUN
ijtc-461	133	3	&	&	CCONJ
ijtc-461	133	4	management	management	NOUN
ijtc-461	133	5	,	,	PUNCT
ijtc-461	133	6	59(2	59(2	NUM
ijtc-461	133	7	)	)	PUNCT
ijtc-461	133	8	,	,	PUNCT
ijtc-461	133	9	102810	102810	NUM
ijtc-461	133	10	.	.	PUNCT
ijtc-461	134	1	https://doi.org/10.1016/j.ipm.2021.102810	https://doi.org/10.1016/j.ipm.2021.102810	PROPN
ijtc-461	134	2	herninta	herninta	PROPN
ijtc-461	134	3	,	,	PUNCT
ijtc-461	134	4	t.	t.	PROPN
ijtc-461	134	5	,	,	PUNCT
ijtc-461	134	6	&	&	CCONJ
ijtc-461	134	7	rahayu	rahayu	PROPN
ijtc-461	134	8	,	,	PUNCT
ijtc-461	134	9	r.	r.	PROPN
ijtc-461	134	10	a.	a.	PROPN
ijtc-461	134	11	(	(	PUNCT
ijtc-461	134	12	2021	2021	NUM
ijtc-461	134	13	)	)	PUNCT
ijtc-461	134	14	.	.	PUNCT
ijtc-461	135	1	dampak	dampak	PROPN
ijtc-461	135	2	pandemi	pandemi	ADP
ijtc-461	135	3	covid-19	covid-19	PROPN
ijtc-461	135	4	terhadap	terhadap	PROPN
ijtc-461	135	5	harga	harga	PROPN
ijtc-461	135	6	saham	saham	PROPN
ijtc-461	135	7	perusahaan	perusahaan	PROPN
ijtc-461	135	8	sektor	sektor	PROPN
ijtc-461	135	9	industri	industri	PROPN
ijtc-461	135	10	barang	barang	PROPN
ijtc-461	135	11	konsumsi	konsumsi	PROPN
ijtc-461	135	12	yang	yang	PROPN
ijtc-461	135	13	terdaftar	terdaftar	PROPN
ijtc-461	135	14	di	di	PROPN
ijtc-461	135	15	bursa	bursa	PROPN
ijtc-461	135	16	efek	efek	PROPN
ijtc-461	135	17	indonesia	indonesia	PROPN
ijtc-461	135	18	.	.	PUNCT
ijtc-461	135	19	esensi	esensi	PROPN
ijtc-461	135	20	:	:	PUNCT
ijtc-461	135	21	jurnal	jurnal	ADJ
ijtc-461	135	22	manajemen	manajeman	NOUN
ijtc-461	135	23	bisnis	bisnis	PROPN
ijtc-461	135	24	,	,	PUNCT
ijtc-461	135	25	24(1	24(1	NUM
ijtc-461	135	26	)	)	PUNCT
ijtc-461	135	27	,	,	PUNCT
ijtc-461	135	28	56–63	56–63	NUM
ijtc-461	135	29	.	.	PUNCT
ijtc-461	136	1	https://doi.org/https://doi.org/10.55886/esensi.v24i1.228	https://doi.org/https://doi.org/10.55886/esensi.v24i1.228	PROPN
ijtc-461	136	2	hukunala	hukunala	PROPN
ijtc-461	136	3	,	,	PUNCT
ijtc-461	136	4	s.	s.	PROPN
ijtc-461	136	5	v.	v.	PROPN
ijtc-461	136	6	(	(	PUNCT
ijtc-461	136	7	2022	2022	NUM
ijtc-461	136	8	)	)	PUNCT
ijtc-461	136	9	.	.	PUNCT
ijtc-461	137	1	penyuluhan	penyuluhan	PROPN
ijtc-461	137	2	hukum	hukum	PROPN
ijtc-461	137	3	undang	undang	PROPN
ijtc-461	137	4	-	-	PUNCT
ijtc-461	137	5	undang	undang	PROPN
ijtc-461	137	6	nomor	nomor	PROPN
ijtc-461	137	7	11	11	NUM
ijtc-461	137	8	tahun	tahun	PROPN
ijtc-461	137	9	2020	2020	NUM
ijtc-461	137	10	tentang	tentang	PROPN
ijtc-461	137	11	cipta	cipta	NOUN
ijtc-461	137	12	kerja	kerja	PROPN
ijtc-461	137	13	kepada	kepada	PROPN
ijtc-461	137	14	milenial	milenial	PROPN
ijtc-461	137	15	dan	dan	PROPN
ijtc-461	137	16	pelaku	pelaku	PROPN
ijtc-461	137	17	usaha	usaha	PROPN
ijtc-461	137	18	mikro	mikro	PROPN
ijtc-461	137	19	kecil	kecil	PROPN
ijtc-461	137	20	menengah	menengah	PROPN
ijtc-461	137	21	.	.	PUNCT
ijtc-461	138	1	aiwadthu	aiwadthu	PROPN
ijtc-461	138	2	:	:	PUNCT
ijtc-461	138	3	jurnal	jurnal	ADJ
ijtc-461	138	4	pengabdian	pengabdian	PROPN
ijtc-461	138	5	hukum	hukum	PROPN
ijtc-461	138	6	,	,	PUNCT
ijtc-461	138	7	2(1	2(1	NUM
ijtc-461	138	8	)	)	PUNCT
ijtc-461	138	9	,	,	PUNCT
ijtc-461	138	10	9	9	X
ijtc-461	138	11	.	.	NOUN
ijtc-461	138	12	https://doi.org/10.47268/aiwadthu.v2i1.703	https://doi.org/10.47268/aiwadthu.v2i1.703	PROPN
ijtc-461	138	13	jedwab	jedwab	PROPN
ijtc-461	138	14	,	,	PUNCT
ijtc-461	138	15	r.	r.	PROPN
ijtc-461	138	16	,	,	PUNCT
ijtc-461	138	17	khan	khan	PROPN
ijtc-461	138	18	,	,	PUNCT
ijtc-461	138	19	a.	a.	NOUN
ijtc-461	138	20	m.	m.	NOUN
ijtc-461	138	21	,	,	PUNCT
ijtc-461	138	22	russ	russ	PROPN
ijtc-461	138	23	,	,	PUNCT
ijtc-461	138	24	j.	j.	PROPN
ijtc-461	138	25	,	,	PUNCT
ijtc-461	138	26	&	&	CCONJ
ijtc-461	138	27	zaveri	zaveri	PROPN
ijtc-461	138	28	,	,	PUNCT
ijtc-461	138	29	e.	e.	PROPN
ijtc-461	138	30	d.	d.	PROPN
ijtc-461	138	31	(	(	PUNCT
ijtc-461	138	32	2021	2021	NUM
ijtc-461	138	33	)	)	PUNCT
ijtc-461	138	34	.	.	PUNCT
ijtc-461	139	1	epidemics	epidemic	NOUN
ijtc-461	139	2	,	,	PUNCT
ijtc-461	139	3	pandemics	pandemic	NOUN
ijtc-461	139	4	,	,	PUNCT
ijtc-461	139	5	and	and	CCONJ
ijtc-461	139	6	social	social	ADJ
ijtc-461	139	7	conflict	conflict	NOUN
ijtc-461	139	8	:	:	PUNCT
ijtc-461	139	9	lessons	lesson	NOUN
ijtc-461	139	10	from	from	ADP
ijtc-461	139	11	the	the	DET
ijtc-461	139	12	past	past	ADJ
ijtc-461	139	13	and	and	CCONJ
ijtc-461	139	14	possible	possible	ADJ
ijtc-461	139	15	scenarios	scenario	NOUN
ijtc-461	139	16	for	for	ADP
ijtc-461	139	17	covid-19	covid-19	PROPN
ijtc-461	139	18	.	.	PUNCT
ijtc-461	139	19	world	world	PROPN
ijtc-461	139	20	development	development	PROPN
ijtc-461	139	21	,	,	PUNCT
ijtc-461	139	22	147	147	NUM
ijtc-461	139	23	,	,	PUNCT
ijtc-461	139	24	105629	105629	NUM
ijtc-461	139	25	.	.	PUNCT
ijtc-461	140	1	https://doi.org/10.1016/j.worlddev.2021.105629	https://doi.org/10.1016/j.worlddev.2021.105629	PROPN
ijtc-461	140	2	kusumastuti	kusumastuti	PROPN
ijtc-461	140	3	,	,	PUNCT
ijtc-461	140	4	a.	a.	PROPN
ijtc-461	140	5	d.	d.	PROPN
ijtc-461	140	6	(	(	PUNCT
ijtc-461	140	7	2020	2020	NUM
ijtc-461	140	8	)	)	PUNCT
ijtc-461	140	9	.	.	PUNCT
ijtc-461	141	1	pengaruh	pengaruh	NOUN
ijtc-461	141	2	pandemi	pandemi	ADP
ijtc-461	141	3	covid-19	covid-19	PROPN
ijtc-461	141	4	terhadap	terhadap	PROPN
ijtc-461	141	5	eksistensi	eksistensi	PROPN
ijtc-461	141	6	bisnis	bisnis	PROPN
ijtc-461	141	7	umkm	umkm	PROPN
ijtc-461	142	1	dalam	dalam	PROPN
ijtc-461	142	2	mempertahankan	mempertahankan	PROPN
ijtc-461	142	3	business	business	NOUN
ijtc-461	142	4	continuity	continuity	NOUN
ijtc-461	142	5	management	management	NOUN
ijtc-461	142	6	(	(	PUNCT
ijtc-461	142	7	bcm	bcm	NOUN
ijtc-461	142	8	)	)	PUNCT
ijtc-461	142	9	.	.	PUNCT
ijtc-461	143	1	jurnal	jurnal	ADJ
ijtc-461	143	2	administrasi	administrasi	NOUN
ijtc-461	143	3	bisnis	bisnis	PROPN
ijtc-461	143	4	fisipol	fisipol	PROPN
ijtc-461	143	5	unmul	unmul	PROPN
ijtc-461	143	6	,	,	PUNCT
ijtc-461	143	7	8(3	8(3	NUM
ijtc-461	143	8	)	)	PUNCT
ijtc-461	143	9	,	,	PUNCT
ijtc-461	143	10	224	224	NUM
ijtc-461	143	11	.	.	PUNCT
ijtc-461	144	1	https://doi.org/10.54144/jadbis.v8i3.4188	https://doi.org/10.54144/jadbis.v8i3.4188	PROPN
ijtc-461	144	2	laguir	laguir	PROPN
ijtc-461	144	3	,	,	PUNCT
ijtc-461	144	4	i.	i.	NOUN
ijtc-461	144	5	,	,	PUNCT
ijtc-461	144	6	gupta	gupta	PROPN
ijtc-461	144	7	,	,	PUNCT
ijtc-461	144	8	s.	s.	PROPN
ijtc-461	144	9	,	,	PUNCT
ijtc-461	144	10	bose	bose	PROPN
ijtc-461	144	11	,	,	PUNCT
ijtc-461	144	12	i.	i.	PROPN
ijtc-461	144	13	,	,	PUNCT
ijtc-461	144	14	stekelorum	stekelorum	PROPN
ijtc-461	144	15	,	,	PUNCT
ijtc-461	144	16	r.	r.	PROPN
ijtc-461	144	17	,	,	PUNCT
ijtc-461	144	18	&	&	CCONJ
ijtc-461	144	19	laguir	laguir	PROPN
ijtc-461	144	20	,	,	PUNCT
ijtc-461	144	21	l.	l.	PROPN
ijtc-461	144	22	(	(	PUNCT
ijtc-461	144	23	2022	2022	NUM
ijtc-461	144	24	)	)	PUNCT
ijtc-461	144	25	.	.	PUNCT
ijtc-461	145	1	analytics	analytic	NOUN
ijtc-461	145	2	capabilities	capability	NOUN
ijtc-461	145	3	and	and	CCONJ
ijtc-461	145	4	organizational	organizational	ADJ
ijtc-461	145	5	competitiveness	competitiveness	NOUN
ijtc-461	145	6	:	:	PUNCT
ijtc-461	145	7	unveiling	unveil	VERB
ijtc-461	145	8	the	the	DET
ijtc-461	145	9	impact	impact	NOUN
ijtc-461	145	10	of	of	ADP
ijtc-461	145	11	management	management	NOUN
ijtc-461	145	12	control	control	NOUN
ijtc-461	145	13	systems	system	NOUN
ijtc-461	145	14	and	and	CCONJ
ijtc-461	145	15	environmental	environmental	ADJ
ijtc-461	145	16	uncertainty	uncertainty	NOUN
ijtc-461	145	17	.	.	PUNCT
ijtc-461	146	1	decision	decision	NOUN
ijtc-461	146	2	support	support	NOUN
ijtc-461	146	3	systems	system	NOUN
ijtc-461	146	4	,	,	PUNCT
ijtc-461	146	5	156	156	NUM
ijtc-461	146	6	,	,	PUNCT
ijtc-461	146	7	113744	113744	NUM
ijtc-461	146	8	.	.	PUNCT
ijtc-461	147	1	https://doi.org/10.1016/j.dss.2022.113744	https://doi.org/10.1016/j.dss.2022.113744	PROPN
ijtc-461	147	2	ledro	ledro	PROPN
ijtc-461	147	3	,	,	PUNCT
ijtc-461	147	4	c.	c.	PROPN
ijtc-461	147	5	,	,	PUNCT
ijtc-461	147	6	nosella	nosella	PROPN
ijtc-461	147	7	,	,	PUNCT
ijtc-461	147	8	a.	a.	PROPN
ijtc-461	147	9	,	,	PUNCT
ijtc-461	147	10	&	&	CCONJ
ijtc-461	147	11	vinelli	vinelli	PROPN
ijtc-461	147	12	,	,	PUNCT
ijtc-461	147	13	a.	a.	NOUN
ijtc-461	147	14	(	(	PUNCT
ijtc-461	147	15	2022	2022	NUM
ijtc-461	147	16	)	)	PUNCT
ijtc-461	147	17	.	.	PUNCT
ijtc-461	148	1	how	how	SCONJ
ijtc-461	148	2	to	to	PART
ijtc-461	148	3	assess	assess	VERB
ijtc-461	148	4	organizational	organizational	ADJ
ijtc-461	148	5	and	and	CCONJ
ijtc-461	148	6	strategic	strategic	ADJ
ijtc-461	148	7	impacts	impact	NOUN
ijtc-461	148	8	of	of	ADP
ijtc-461	148	9	customer	customer	NOUN
ijtc-461	148	10	relationship	relationship	NOUN
ijtc-461	148	11	management	management	NOUN
ijtc-461	148	12	:	:	PUNCT
ijtc-461	148	13	a	a	DET
ijtc-461	148	14	multi	multi	ADJ
ijtc-461	148	15	-	-	ADJ
ijtc-461	148	16	perspective	perspective	ADJ
ijtc-461	148	17	performance	performance	NOUN
ijtc-461	148	18	evaluation	evaluation	NOUN
ijtc-461	148	19	method	method	NOUN
ijtc-461	148	20	.	.	PUNCT
ijtc-461	149	1	expert	expert	NOUN
ijtc-461	149	2	systems	system	NOUN
ijtc-461	149	3	with	with	ADP
ijtc-461	149	4	applications	application	NOUN
ijtc-461	149	5	,	,	PUNCT
ijtc-461	149	6	199	199	NUM
ijtc-461	149	7	,	,	PUNCT
ijtc-461	149	8	117024	117024	NUM
ijtc-461	149	9	.	.	PUNCT
ijtc-461	150	1	https://doi.org/10.1016/j.eswa.2022.117024	https://doi.org/10.1016/j.eswa.2022.117024	ADJ
ijtc-461	150	2	malahayati	malahayati	PROPN
ijtc-461	150	3	,	,	PUNCT
ijtc-461	150	4	m.	m.	NOUN
ijtc-461	150	5	,	,	PUNCT
ijtc-461	150	6	masui	masui	NOUN
ijtc-461	150	7	,	,	PUNCT
ijtc-461	150	8	t.	t.	PROPN
ijtc-461	150	9	,	,	PUNCT
ijtc-461	150	10	&	&	CCONJ
ijtc-461	150	11	anggraeni	anggraeni	PROPN
ijtc-461	150	12	,	,	PUNCT
ijtc-461	150	13	l.	l.	PROPN
ijtc-461	150	14	(	(	PUNCT
ijtc-461	150	15	2021	2021	NUM
ijtc-461	150	16	)	)	PUNCT
ijtc-461	150	17	.	.	PUNCT
ijtc-461	151	1	an	an	DET
ijtc-461	151	2	assessment	assessment	NOUN
ijtc-461	151	3	of	of	ADP
ijtc-461	151	4	the	the	DET
ijtc-461	151	5	short	short	ADJ
ijtc-461	151	6	-	-	PUNCT
ijtc-461	151	7	term	term	NOUN
ijtc-461	151	8	impact	impact	NOUN
ijtc-461	151	9	of	of	ADP
ijtc-461	151	10	covid-19	covid-19	PROPN
ijtc-461	151	11	on	on	ADP
ijtc-461	151	12	economics	economic	NOUN
ijtc-461	151	13	and	and	CCONJ
ijtc-461	151	14	the	the	DET
ijtc-461	151	15	environment	environment	NOUN
ijtc-461	151	16	:	:	PUNCT
ijtc-461	151	17	a	a	DET
ijtc-461	151	18	case	case	NOUN
ijtc-461	151	19	study	study	NOUN
ijtc-461	151	20	of	of	ADP
ijtc-461	151	21	indonesia	indonesia	PROPN
ijtc-461	151	22	.	.	PUNCT
ijtc-461	152	1	economia	economia	PROPN
ijtc-461	152	2	.	.	PUNCT
ijtc-461	153	1	https://doi.org/10.1016/j.econ.2021.12.003	https://doi.org/10.1016/j.econ.2021.12.003	PROPN
ijtc-461	153	2	martín	martín	PROPN
ijtc-461	153	3	-	-	PUNCT
ijtc-461	153	4	rodríguez	rodríguez	PROPN
ijtc-461	153	5	,	,	PUNCT
ijtc-461	153	6	a.	a.	NOUN
ijtc-461	153	7	,	,	PUNCT
ijtc-461	153	8	tornero	tornero	NOUN
ijtc-461	153	9	-	-	PUNCT
ijtc-461	153	10	aguilera	aguilera	NOUN
ijtc-461	153	11	,	,	PUNCT
ijtc-461	153	12	j.	j.	PROPN
ijtc-461	153	13	f.	f.	PROPN
ijtc-461	153	14	,	,	PUNCT
ijtc-461	153	15	lópez	lópez	NOUN
ijtc-461	153	16	-	-	PUNCT
ijtc-461	153	17	pérez	pérez	NOUN
ijtc-461	153	18	,	,	PUNCT
ijtc-461	153	19	p.	p.	PROPN
ijtc-461	153	20	j.	j.	PROPN
ijtc-461	153	21	,	,	PUNCT
ijtc-461	153	22	&	&	CCONJ
ijtc-461	153	23	clemente	clemente	PROPN
ijtc-461	153	24	-	-	PUNCT
ijtc-461	153	25	suárez	suárez	PROPN
ijtc-461	153	26	,	,	PUNCT
ijtc-461	153	27	v.	v.	PROPN
ijtc-461	153	28	j.	j.	PROPN
ijtc-461	153	29	(	(	PUNCT
ijtc-461	153	30	2022	2022	NUM
ijtc-461	153	31	)	)	PUNCT
ijtc-461	153	32	.	.	PUNCT
ijtc-461	154	1	dietary	dietary	ADJ
ijtc-461	154	2	patterns	pattern	NOUN
ijtc-461	154	3	of	of	ADP
ijtc-461	154	4	adolescent	adolescent	ADJ
ijtc-461	154	5	students	student	NOUN
ijtc-461	154	6	during	during	ADP
ijtc-461	154	7	the	the	DET
ijtc-461	154	8	covid-19	covid-19	PROPN
ijtc-461	154	9	pandemic	pandemic	ADJ
ijtc-461	154	10	lockdown	lockdown	NOUN
ijtc-461	154	11	.	.	PUNCT
ijtc-461	155	1	physiology	physiology	NOUN
ijtc-461	155	2	&	&	CCONJ
ijtc-461	155	3	behavior	behavior	PROPN
ijtc-461	155	4	,	,	PUNCT
ijtc-461	155	5	249	249	NUM
ijtc-461	155	6	,	,	PUNCT
ijtc-461	155	7	113764	113764	NUM
ijtc-461	155	8	.	.	PUNCT
ijtc-461	156	1	https://doi.org/10.1016/j.physbeh.2022.113764	https://doi.org/10.1016/j.physbeh.2022.113764	PROPN
ijtc-461	156	2	matysiak	matysiak	PROPN
ijtc-461	156	3	,	,	PUNCT
ijtc-461	156	4	m.	m.	NOUN
ijtc-461	156	5	,	,	PUNCT
ijtc-461	156	6	siger	sig	ADJ
ijtc-461	156	7	,	,	PUNCT
ijtc-461	156	8	m.	m.	NOUN
ijtc-461	156	9	,	,	PUNCT
ijtc-461	156	10	walczak	walczak	NOUN
ijtc-461	156	11	,	,	PUNCT
ijtc-461	156	12	a.	a.	NOUN
ijtc-461	156	13	,	,	PUNCT
ijtc-461	156	14	ciach	ciach	PROPN
ijtc-461	156	15	,	,	PUNCT
ijtc-461	156	16	a.	a.	NOUN
ijtc-461	156	17	,	,	PUNCT
ijtc-461	156	18	jonakowski	jonakowski	NOUN
ijtc-461	156	19	,	,	PUNCT
ijtc-461	156	20	m.	m.	NOUN
ijtc-461	156	21	,	,	PUNCT
ijtc-461	156	22	&	&	CCONJ
ijtc-461	156	23	stasiołek	stasiołek	PROPN
ijtc-461	156	24	,	,	PUNCT
ijtc-461	156	25	m.	m.	NOUN
ijtc-461	156	26	(	(	PUNCT
ijtc-461	156	27	2022	2022	NUM
ijtc-461	156	28	)	)	PUNCT
ijtc-461	156	29	.	.	PUNCT
ijtc-461	157	1	the	the	DET
ijtc-461	157	2	influence	influence	NOUN
ijtc-461	157	3	of	of	ADP
ijtc-461	157	4	covid-19	covid-19	PROPN
ijtc-461	157	5	pandemic	pandemic	ADJ
ijtc-461	157	6	lockdown	lockdown	NOUN
ijtc-461	157	7	on	on	ADP
ijtc-461	157	8	the	the	DET
ijtc-461	157	9	physical	physical	ADJ
ijtc-461	157	10	activity	activity	NOUN
ijtc-461	157	11	of	of	ADP
ijtc-461	157	12	people	people	NOUN
ijtc-461	157	13	with	with	ADP
ijtc-461	157	14	multiple	multiple	ADJ
ijtc-461	157	15	sclerosis	sclerosis	NOUN
ijtc-461	157	16	.	.	PUNCT
ijtc-461	158	1	the	the	DET
ijtc-461	158	2	role	role	NOUN
ijtc-461	158	3	of	of	ADP
ijtc-461	158	4	online	online	ADJ
ijtc-461	158	5	training	training	NOUN
ijtc-461	158	6	.	.	PUNCT
ijtc-461	159	1	multiple	multiple	ADJ
ijtc-461	159	2	sclerosis	sclerosis	NOUN
ijtc-461	159	3	and	and	CCONJ
ijtc-461	159	4	related	related	ADJ
ijtc-461	159	5	disorders	disorder	NOUN
ijtc-461	159	6	,	,	PUNCT
ijtc-461	159	7	63	63	NUM
ijtc-461	159	8	,	,	PUNCT
ijtc-461	159	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-461	159	10	analysis	analysis	NOUN
ijtc-461	159	11	of	of	ADP
ijtc-461	159	12	tax	tax	NOUN
ijtc-461	159	13	policy	policy	NOUN
ijtc-461	159	14	strategies	strategy	NOUN
ijtc-461	159	15	related	relate	VERB
ijtc-461	159	16	to	to	PART
ijtc-461	159	17	dividend	dividend	VERB
ijtc-461	159	18	tax	tax	NOUN
ijtc-461	159	19	in	in	ADP
ijtc-461	159	20	an	an	DET
ijtc-461	159	21	effort	effort	NOUN
ijtc-461	159	22	to	to	PART
ijtc-461	159	23	increase	increase	VERB
ijtc-461	159	24	investors	investor	NOUN
ijtc-461	159	25	at	at	ADP
ijtc-461	159	26	the	the	DET
ijtc-461	159	27	primary	primary	ADJ
ijtc-461	159	28	tax	tax	NOUN
ijtc-461	159	29	office	office	NOUN
ijtc-461	159	30	of	of	ADP
ijtc-461	159	31	menteng	menteng	PROPN
ijtc-461	159	32	dua	dua	PROPN
ijtc-461	159	33	,	,	PUNCT
ijtc-461	159	34	jakarta	jakarta	PROPN
ijtc-461	159	35	agustina	agustina	PROPN
ijtc-461	159	36	,	,	PUNCT
ijtc-461	159	37	angky	angky	ADV
ijtc-461	159	38	,	,	PUNCT
ijtc-461	159	39	and	and	CCONJ
ijtc-461	159	40	zaini	zaini	NOUN
ijtc-461	159	41	169	169	NUM
ijtc-461	159	42	|	|	ADV
ijtc-461	159	43	ilomata	ilomata	PROPN
ijtc-461	159	44	international	international	ADJ
ijtc-461	159	45	journal	journal	NOUN
ijtc-461	159	46	of	of	ADP
ijtc-461	159	47	tax	tax	PROPN
ijtc-461	159	48	&	&	CCONJ
ijtc-461	159	49	accounting	accounting	PROPN
ijtc-461	159	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-461	159	51	103843	103843	NUM
ijtc-461	159	52	.	.	PUNCT
ijtc-461	160	1	https://doi.org/10.1016/j.msard.2022.103843	https://doi.org/10.1016/j.msard.2022.103843	PROPN
ijtc-461	160	2	moleong	moleong	PROPN
ijtc-461	160	3	,	,	PUNCT
ijtc-461	160	4	j.	j.	PROPN
ijtc-461	160	5	l.	l.	PROPN
ijtc-461	160	6	(	(	PUNCT
ijtc-461	160	7	2018	2018	NUM
ijtc-461	160	8	)	)	PUNCT
ijtc-461	160	9	.	.	PUNCT
ijtc-461	161	1	qualitative	qualitative	ADJ
ijtc-461	161	2	research	research	NOUN
ijtc-461	161	3	methodology	methodology	NOUN
ijtc-461	161	4	.	.	PUNCT
ijtc-461	162	1	rosdakarya	rosdakarya	PROPN
ijtc-461	162	2	youth	youth	PROPN
ijtc-461	162	3	.	.	PUNCT
ijtc-461	163	1	nurhayati	nurhayati	NOUN
ijtc-461	163	2	,	,	PUNCT
ijtc-461	163	3	t.	t.	NOUN
ijtc-461	163	4	(	(	PUNCT
ijtc-461	163	5	2021	2021	NUM
ijtc-461	163	6	)	)	PUNCT
ijtc-461	163	7	.	.	PUNCT
ijtc-461	164	1	kajian	kajian	PROPN
ijtc-461	164	2	yuridis	yuridis	PROPN
ijtc-461	164	3	sosiologis	sosiologis	PROPN
ijtc-461	164	4	terhadap	terhadap	PROPN
ijtc-461	164	5	pemberlakuan	pemberlakuan	PROPN
ijtc-461	164	6	undang	undang	PROPN
ijtc-461	164	7	-	-	PUNCT
ijtc-461	164	8	undang	undang	PROPN
ijtc-461	164	9	nomor	nomor	PROPN
ijtc-461	164	10	11	11	NUM
ijtc-461	164	11	tahun	tahun	PROPN
ijtc-461	164	12	2020	2020	NUM
ijtc-461	164	13	tentang	tentang	PROPN
ijtc-461	164	14	cipta	cipta	NOUN
ijtc-461	164	15	kerja	kerja	PROPN
ijtc-461	164	16	beserta	beserta	PROPN
ijtc-461	164	17	aturan	aturan	PROPN
ijtc-461	164	18	turunannya	turunannya	PROPN
ijtc-461	164	19	.	.	PUNCT
ijtc-461	165	1	jurnal	jurnal	ADJ
ijtc-461	165	2	kertha	kertha	PROPN
ijtc-461	165	3	semaya	semaya	PROPN
ijtc-461	165	4	,	,	PUNCT
ijtc-461	165	5	9(6	9(6	NUM
ijtc-461	165	6	)	)	PUNCT
ijtc-461	165	7	.	.	PUNCT
ijtc-461	166	1	https://doi.org/https://doi.org/10.24843/ks.2021.v09.i06.p11	https://doi.org/https://doi.org/10.24843/ks.2021.v09.i06.p11	PROPN
ijtc-461	166	2	pashutan	pashutan	PROPN
ijtc-461	166	3	,	,	PUNCT
ijtc-461	166	4	m.	m.	NOUN
ijtc-461	166	5	,	,	PUNCT
ijtc-461	166	6	abdolvand	abdolvand	NOUN
ijtc-461	166	7	,	,	PUNCT
ijtc-461	166	8	n.	n.	NOUN
ijtc-461	166	9	,	,	PUNCT
ijtc-461	166	10	&	&	CCONJ
ijtc-461	166	11	harandi	harandi	PROPN
ijtc-461	166	12	,	,	PUNCT
ijtc-461	166	13	s.	s.	PROPN
ijtc-461	166	14	r.	r.	PROPN
ijtc-461	166	15	(	(	PUNCT
ijtc-461	166	16	2022	2022	NUM
ijtc-461	166	17	)	)	PUNCT
ijtc-461	166	18	.	.	PUNCT
ijtc-461	167	1	the	the	DET
ijtc-461	167	2	impact	impact	NOUN
ijtc-461	167	3	of	of	ADP
ijtc-461	167	4	it	it	PRON
ijtc-461	167	5	resources	resource	NOUN
ijtc-461	167	6	and	and	CCONJ
ijtc-461	167	7	strategic	strategic	ADJ
ijtc-461	167	8	alignment	alignment	NOUN
ijtc-461	167	9	on	on	ADP
ijtc-461	167	10	organizational	organizational	ADJ
ijtc-461	167	11	performance	performance	NOUN
ijtc-461	167	12	:	:	PUNCT
ijtc-461	167	13	the	the	DET
ijtc-461	167	14	moderating	moderate	VERB
ijtc-461	167	15	role	role	NOUN
ijtc-461	167	16	of	of	ADP
ijtc-461	167	17	environmental	environmental	ADJ
ijtc-461	167	18	uncertainty	uncertainty	NOUN
ijtc-461	167	19	.	.	PUNCT
ijtc-461	168	1	digital	digital	ADJ
ijtc-461	168	2	business	business	NOUN
ijtc-461	168	3	,	,	PUNCT
ijtc-461	168	4	2(2	2(2	NUM
ijtc-461	168	5	)	)	PUNCT
ijtc-461	168	6	,	,	PUNCT
ijtc-461	168	7	100026	100026	NUM
ijtc-461	168	8	.	.	PUNCT
ijtc-461	169	1	https://doi.org/10.1016/j.digbus.2022.100026	https://doi.org/10.1016/j.digbus.2022.100026	PROPN
ijtc-461	169	2	samson	samson	PROPN
ijtc-461	169	3	,	,	PUNCT
ijtc-461	169	4	k.	k.	PROPN
ijtc-461	169	5	,	,	PUNCT
ijtc-461	169	6	&	&	CCONJ
ijtc-461	169	7	bhanugopan	bhanugopan	PROPN
ijtc-461	169	8	,	,	PUNCT
ijtc-461	169	9	r.	r.	PROPN
ijtc-461	169	10	(	(	PUNCT
ijtc-461	169	11	2022	2022	NUM
ijtc-461	169	12	)	)	PUNCT
ijtc-461	169	13	.	.	PUNCT
ijtc-461	170	1	strategic	strategic	ADJ
ijtc-461	170	2	human	human	ADJ
ijtc-461	170	3	capital	capital	NOUN
ijtc-461	170	4	analytics	analytic	NOUN
ijtc-461	170	5	and	and	CCONJ
ijtc-461	170	6	organisation	organisation	NOUN
ijtc-461	170	7	performance	performance	NOUN
ijtc-461	170	8	:	:	PUNCT
ijtc-461	170	9	the	the	DET
ijtc-461	170	10	mediating	mediate	VERB
ijtc-461	170	11	effects	effect	NOUN
ijtc-461	170	12	of	of	ADP
ijtc-461	170	13	managerial	managerial	ADJ
ijtc-461	170	14	decision	decision	NOUN
ijtc-461	170	15	-	-	PUNCT
ijtc-461	170	16	making	making	NOUN
ijtc-461	170	17	.	.	PUNCT
ijtc-461	171	1	journal	journal	PROPN
ijtc-461	171	2	of	of	ADP
ijtc-461	171	3	business	business	NOUN
ijtc-461	171	4	research	research	NOUN
ijtc-461	171	5	,	,	PUNCT
ijtc-461	171	6	144	144	NUM
ijtc-461	171	7	,	,	PUNCT
ijtc-461	171	8	637–649	637–649	NUM
ijtc-461	171	9	.	.	PUNCT
ijtc-461	172	1	https://doi.org/10.1016/j.jbusres.2022.01.044	https://doi.org/10.1016/j.jbusres.2022.01.044	PROPN
ijtc-461	172	2	scivicco	scivicco	NOUN
ijtc-461	172	3	,	,	PUNCT
ijtc-461	172	4	m.	m.	NOUN
ijtc-461	172	5	,	,	PUNCT
ijtc-461	172	6	nolasco	nolasco	PROPN
ijtc-461	172	7	,	,	PUNCT
ijtc-461	172	8	a.	a.	PROPN
ijtc-461	172	9	,	,	PUNCT
ijtc-461	172	10	esposito	esposito	PROPN
ijtc-461	172	11	,	,	PUNCT
ijtc-461	172	12	l.	l.	PROPN
ijtc-461	172	13	,	,	PUNCT
ijtc-461	172	14	ariano	ariano	PROPN
ijtc-461	172	15	,	,	PUNCT
ijtc-461	172	16	a.	a.	NOUN
ijtc-461	172	17	,	,	PUNCT
ijtc-461	172	18	squillante	squillante	NOUN
ijtc-461	172	19	,	,	PUNCT
ijtc-461	172	20	j.	j.	PROPN
ijtc-461	172	21	,	,	PUNCT
ijtc-461	172	22	esposito	esposito	PROPN
ijtc-461	172	23	,	,	PUNCT
ijtc-461	172	24	f.	f.	PROPN
ijtc-461	172	25	,	,	PUNCT
ijtc-461	172	26	cirillo	cirillo	PROPN
ijtc-461	172	27	,	,	PUNCT
ijtc-461	172	28	t.	t.	PROPN
ijtc-461	172	29	,	,	PUNCT
ijtc-461	172	30	&	&	CCONJ
ijtc-461	172	31	severino	severino	PROPN
ijtc-461	172	32	,	,	PUNCT
ijtc-461	172	33	l.	l.	PROPN
ijtc-461	172	34	(	(	PUNCT
ijtc-461	172	35	2022	2022	NUM
ijtc-461	172	36	)	)	PUNCT
ijtc-461	172	37	.	.	PUNCT
ijtc-461	173	1	effects	effect	NOUN
ijtc-461	173	2	of	of	ADP
ijtc-461	173	3	covid-19	covid-19	PROPN
ijtc-461	173	4	pandemic	pandemic	ADJ
ijtc-461	173	5	lockdown	lockdown	NOUN
ijtc-461	173	6	and	and	CCONJ
ijtc-461	173	7	environmental	environmental	ADJ
ijtc-461	173	8	pollution	pollution	NOUN
ijtc-461	173	9	assessment	assessment	NOUN
ijtc-461	173	10	in	in	ADP
ijtc-461	173	11	campania	campania	PROPN
ijtc-461	173	12	region	region	PROPN
ijtc-461	173	13	(	(	PUNCT
ijtc-461	173	14	italy	italy	PROPN
ijtc-461	173	15	)	)	PUNCT
ijtc-461	173	16	through	through	ADP
ijtc-461	173	17	the	the	DET
ijtc-461	173	18	analysis	analysis	NOUN
ijtc-461	173	19	of	of	ADP
ijtc-461	173	20	heavy	heavy	ADJ
ijtc-461	173	21	metals	metal	NOUN
ijtc-461	173	22	in	in	ADP
ijtc-461	173	23	honeybees	honeybee	NOUN
ijtc-461	173	24	.	.	PUNCT
ijtc-461	174	1	environmental	environmental	ADJ
ijtc-461	174	2	pollution	pollution	NOUN
ijtc-461	174	3	,	,	PUNCT
ijtc-461	174	4	119504	119504	NUM
ijtc-461	174	5	.	.	PUNCT
ijtc-461	175	1	https://doi.org/10.1016/j.envpol.2022.119504	https://doi.org/10.1016/j.envpol.2022.119504	PROPN
ijtc-461	175	2	sekiraqa	sekiraqa	PROPN
ijtc-461	175	3	,	,	PUNCT
ijtc-461	175	4	a.	a.	NOUN
ijtc-461	175	5	,	,	PUNCT
ijtc-461	175	6	sekiraça	sekiraça	PROPN
ijtc-461	175	7	,	,	PUNCT
ijtc-461	175	8	e.	e.	PROPN
ijtc-461	175	9	,	,	PUNCT
ijtc-461	175	10	sekiraqa	sekiraqa	PROPN
ijtc-461	175	11	,	,	PUNCT
ijtc-461	175	12	v.	v.	ADV
ijtc-461	175	13	,	,	PUNCT
ijtc-461	175	14	&	&	CCONJ
ijtc-461	175	15	ahmeti	ahmeti	PROPN
ijtc-461	175	16	,	,	PUNCT
ijtc-461	175	17	s.	s.	PROPN
ijtc-461	175	18	(	(	PUNCT
ijtc-461	175	19	2021	2021	NUM
ijtc-461	175	20	)	)	PUNCT
ijtc-461	175	21	.	.	PUNCT
ijtc-461	176	1	the	the	DET
ijtc-461	176	2	impact	impact	NOUN
ijtc-461	176	3	of	of	ADP
ijtc-461	176	4	covid	covid	PROPN
ijtc-461	176	5	–	–	PUNCT
ijtc-461	176	6	19	19	NUM
ijtc-461	176	7	on	on	ADP
ijtc-461	176	8	collecting	collecting	NOUN
ijtc-461	176	9	of	of	ADP
ijtc-461	176	10	tax	tax	NOUN
ijtc-461	176	11	revenues	revenue	NOUN
ijtc-461	176	12	in	in	ADP
ijtc-461	176	13	kosovo	kosovo	PROPN
ijtc-461	176	14	.	.	PUNCT
ijtc-461	177	1	shs	shs	PROPN
ijtc-461	177	2	web	web	NOUN
ijtc-461	177	3	of	of	ADP
ijtc-461	177	4	conferences	conference	NOUN
ijtc-461	177	5	,	,	PUNCT
ijtc-461	177	6	114	114	NUM
ijtc-461	177	7	,	,	PUNCT
ijtc-461	177	8	01031	01031	NUM
ijtc-461	177	9	.	.	PUNCT
ijtc-461	178	1	https://doi.org/10.1051/shsconf/202111401031	https://doi.org/10.1051/shsconf/202111401031	NOUN
ijtc-461	178	2	shafi	shafi	NOUN
ijtc-461	178	3	,	,	PUNCT
ijtc-461	178	4	m.	m.	NOUN
ijtc-461	178	5	,	,	PUNCT
ijtc-461	178	6	liu	liu	PROPN
ijtc-461	178	7	,	,	PUNCT
ijtc-461	178	8	j.	j.	PROPN
ijtc-461	178	9	,	,	PUNCT
ijtc-461	178	10	&	&	CCONJ
ijtc-461	178	11	ren	ren	PROPN
ijtc-461	178	12	,	,	PUNCT
ijtc-461	178	13	w.	w.	PROPN
ijtc-461	178	14	(	(	PUNCT
ijtc-461	178	15	2020	2020	NUM
ijtc-461	178	16	)	)	PUNCT
ijtc-461	178	17	.	.	PUNCT
ijtc-461	179	1	impact	impact	NOUN
ijtc-461	179	2	of	of	ADP
ijtc-461	179	3	covid-19	covid-19	PROPN
ijtc-461	179	4	pandemic	pandemic	NOUN
ijtc-461	179	5	on	on	ADP
ijtc-461	179	6	micro	micro	ADJ
ijtc-461	179	7	,	,	PUNCT
ijtc-461	179	8	small	small	ADJ
ijtc-461	179	9	,	,	PUNCT
ijtc-461	179	10	and	and	CCONJ
ijtc-461	179	11	medium	medium	ADJ
ijtc-461	179	12	-	-	PUNCT
ijtc-461	179	13	sized	sized	ADJ
ijtc-461	179	14	enterprises	enterprise	NOUN
ijtc-461	179	15	operating	operate	VERB
ijtc-461	179	16	in	in	ADP
ijtc-461	179	17	pakistan	pakistan	PROPN
ijtc-461	179	18	.	.	PUNCT
ijtc-461	180	1	research	research	NOUN
ijtc-461	180	2	in	in	ADP
ijtc-461	180	3	globalization	globalization	NOUN
ijtc-461	180	4	,	,	PUNCT
ijtc-461	180	5	2	2	NUM
ijtc-461	180	6	,	,	PUNCT
ijtc-461	180	7	100018	100018	NUM
ijtc-461	180	8	.	.	PUNCT
ijtc-461	181	1	https://doi.org/10.1016/j.resglo.2020.100018	https://doi.org/10.1016/j.resglo.2020.100018	PROPN
ijtc-461	181	2	stephens	stephen	NOUN
ijtc-461	181	3	,	,	PUNCT
ijtc-461	181	4	s.	s.	PROPN
ijtc-461	181	5	,	,	PUNCT
ijtc-461	181	6	mclaughlin	mclaughlin	PROPN
ijtc-461	181	7	,	,	PUNCT
ijtc-461	181	8	c.	c.	PROPN
ijtc-461	181	9	,	,	PUNCT
ijtc-461	181	10	&	&	CCONJ
ijtc-461	181	11	mclaughlin	mclaughlin	PROPN
ijtc-461	181	12	,	,	PUNCT
ijtc-461	181	13	k.	k.	PROPN
ijtc-461	181	14	(	(	PUNCT
ijtc-461	181	15	2021	2021	NUM
ijtc-461	181	16	)	)	PUNCT
ijtc-461	181	17	.	.	PUNCT
ijtc-461	182	1	small	small	ADJ
ijtc-461	182	2	business	business	NOUN
ijtc-461	182	3	in	in	ADP
ijtc-461	182	4	a	a	DET
ijtc-461	182	5	time	time	NOUN
ijtc-461	182	6	of	of	ADP
ijtc-461	182	7	crisis	crisis	NOUN
ijtc-461	182	8	:	:	PUNCT
ijtc-461	182	9	a	a	DET
ijtc-461	182	10	five	five	NUM
ijtc-461	182	11	stage	stage	NOUN
ijtc-461	182	12	model	model	NOUN
ijtc-461	182	13	of	of	ADP
ijtc-461	182	14	business	business	NOUN
ijtc-461	182	15	grief	grief	NOUN
ijtc-461	182	16	.	.	PUNCT
ijtc-461	183	1	journal	journal	PROPN
ijtc-461	183	2	of	of	ADP
ijtc-461	183	3	business	business	NOUN
ijtc-461	183	4	venturing	venture	VERB
ijtc-461	183	5	insights	insight	NOUN
ijtc-461	183	6	,	,	PUNCT
ijtc-461	183	7	16	16	NUM
ijtc-461	183	8	,	,	PUNCT
ijtc-461	183	9	e00282	e00282	PROPN
ijtc-461	183	10	.	.	PUNCT
ijtc-461	184	1	https://doi.org/10.1016/j.jbvi.2021.e00282	https://doi.org/10.1016/j.jbvi.2021.e00282	PROPN
ijtc-461	184	2	sudarmanto	sudarmanto	PROPN
ijtc-461	184	3	,	,	PUNCT
ijtc-461	184	4	k.	k.	PROPN
ijtc-461	184	5	,	,	PUNCT
ijtc-461	184	6	suryanto	suryanto	NOUN
ijtc-461	184	7	,	,	PUNCT
ijtc-461	184	8	b.	b.	PROPN
ijtc-461	184	9	,	,	PUNCT
ijtc-461	184	10	junaidi	junaidi	PROPN
ijtc-461	184	11	,	,	PUNCT
ijtc-461	184	12	m.	m.	NOUN
ijtc-461	184	13	,	,	PUNCT
ijtc-461	184	14	&	&	CCONJ
ijtc-461	184	15	sadono	sadono	PROPN
ijtc-461	184	16	,	,	PUNCT
ijtc-461	184	17	b.	b.	PROPN
ijtc-461	184	18	(	(	PUNCT
ijtc-461	184	19	2021	2021	NUM
ijtc-461	184	20	)	)	PUNCT
ijtc-461	184	21	.	.	PUNCT
ijtc-461	185	1	implikasi	implikasi	PROPN
ijtc-461	185	2	undang	undang	PROPN
ijtc-461	185	3	-	-	PUNCT
ijtc-461	185	4	undang	undang	PROPN
ijtc-461	185	5	nomor	nomor	PROPN
ijtc-461	185	6	11	11	NUM
ijtc-461	185	7	tahun	tahun	PROPN
ijtc-461	185	8	2020	2020	NUM
ijtc-461	185	9	tentang	tentang	PROPN
ijtc-461	185	10	cipta	cipta	NOUN
ijtc-461	185	11	kerja	kerja	PROPN
ijtc-461	185	12	terhadap	terhadap	PROPN
ijtc-461	185	13	pembentukan	pembentukan	PROPN
ijtc-461	185	14	produk	produk	PROPN
ijtc-461	185	15	hukum	hukum	PROPN
ijtc-461	185	16	daerah	daerah	PROPN
ijtc-461	185	17	.	.	PUNCT
ijtc-461	186	1	jurnal	jurnal	ADJ
ijtc-461	186	2	usm	usm	ADJ
ijtc-461	186	3	law	law	NOUN
ijtc-461	186	4	review	review	NOUN
ijtc-461	186	5	,	,	PUNCT
ijtc-461	186	6	4(2	4(2	NUM
ijtc-461	186	7	)	)	PUNCT
ijtc-461	186	8	,	,	PUNCT
ijtc-461	187	1	702	702	X
ijtc-461	187	2	.	.	PUNCT
ijtc-461	188	1	https://doi.org/10.26623/julr.v4i2.4191	https://doi.org/10.26623/julr.v4i2.4191	PROPN
ijtc-461	188	2	sugiyono	sugiyono	PROPN
ijtc-461	188	3	.	.	PUNCT
ijtc-461	189	1	(	(	PUNCT
ijtc-461	189	2	2019	2019	NUM
ijtc-461	189	3	)	)	PUNCT
ijtc-461	189	4	.	.	PUNCT
ijtc-461	190	1	metode	metode	PROPN
ijtc-461	190	2	penelitian	penelitian	PROPN
ijtc-461	190	3	kuantitatif	kuantitatif	PROPN
ijtc-461	190	4	kualitatif	kualitatif	PROPN
ijtc-461	190	5	dan	dan	PROPN
ijtc-461	190	6	r&d	r&d	PROPN
ijtc-461	190	7	(	(	PUNCT
ijtc-461	190	8	i	i	NOUN
ijtc-461	190	9	)	)	PUNCT
ijtc-461	190	10	.	.	PUNCT
ijtc-461	191	1	alfabeta	alfabeta	PROPN
ijtc-461	191	2	.	.	PUNCT
ijtc-461	192	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-461	192	2	suntoro	suntoro	PROPN
ijtc-461	192	3	,	,	PUNCT
ijtc-461	192	4	a.	a.	NOUN
ijtc-461	192	5	(	(	PUNCT
ijtc-461	192	6	2021	2021	NUM
ijtc-461	192	7	)	)	PUNCT
ijtc-461	192	8	.	.	PUNCT
ijtc-461	193	1	implementasi	implementasi	PROPN
ijtc-461	193	2	pencapaian	pencapaian	PROPN
ijtc-461	193	3	secara	secara	PROPN
ijtc-461	193	4	progresif	progresif	PROPN
ijtc-461	193	5	dalam	dalam	PROPN
ijtc-461	193	6	omnibus	omnibus	PROPN
ijtc-461	193	7	law	law	NOUN
ijtc-461	193	8	cipta	cipta	VERB
ijtc-461	193	9	kerja	kerja	PROPN
ijtc-461	193	10	.	.	PUNCT
ijtc-461	194	1	jurnal	jurnal	PROPN
ijtc-461	194	2	ham	ham	PROPN
ijtc-461	194	3	,	,	PUNCT
ijtc-461	194	4	12(1	12(1	NUM
ijtc-461	194	5	)	)	PUNCT
ijtc-461	194	6	,	,	PUNCT
ijtc-461	194	7	1	1	X
ijtc-461	194	8	.	.	PUNCT
ijtc-461	194	9	https://doi.org/10.30641/ham.2021.12.1-18	https://doi.org/10.30641/ham.2021.12.1-18	PROPN
ijtc-461	194	10	tambunan	tambunan	PROPN
ijtc-461	194	11	,	,	PUNCT
ijtc-461	194	12	d.	d.	PROPN
ijtc-461	194	13	(	(	PUNCT
ijtc-461	194	14	2020	2020	NUM
ijtc-461	194	15	)	)	PUNCT
ijtc-461	194	16	.	.	PUNCT
ijtc-461	195	1	investasi	investasi	PROPN
ijtc-461	195	2	saham	saham	PROPN
ijtc-461	195	3	di	di	PROPN
ijtc-461	195	4	masa	masa	PROPN
ijtc-461	195	5	pandemi	pandemi	ADP
ijtc-461	195	6	covid-19	covid-19	PROPN
ijtc-461	195	7	.	.	PUNCT
ijtc-461	196	1	widya	widya	NOUN
ijtc-461	196	2	cipta	cipta	NOUN
ijtc-461	196	3	:	:	PUNCT
ijtc-461	196	4	jurnal	jurnal	ADJ
ijtc-461	196	5	sekretari	sekretari	PROPN
ijtc-461	196	6	dan	dan	PROPN
ijtc-461	196	7	manajemen	manajemen	PROPN
ijtc-461	196	8	,	,	PUNCT
ijtc-461	196	9	4(2	4(2	NUM
ijtc-461	196	10	)	)	PUNCT
ijtc-461	196	11	,	,	PUNCT
ijtc-461	196	12	117–123	117–123	NUM
ijtc-461	196	13	.	.	PUNCT
ijtc-461	197	1	https://doi.org/10.31294/widyacipta.v4i2.8564	https://doi.org/10.31294/widyacipta.v4i2.8564	PROPN
ijtc-461	197	2	tan	tan	PROPN
ijtc-461	197	3	,	,	PUNCT
ijtc-461	197	4	w.	w.	PROPN
ijtc-461	197	5	(	(	PUNCT
ijtc-461	197	6	2022	2022	NUM
ijtc-461	197	7	)	)	PUNCT
ijtc-461	197	8	.	.	PUNCT
ijtc-461	198	1	analisis	analisis	PROPN
ijtc-461	198	2	yuridis	yuridis	PROPN
ijtc-461	198	3	undang	undang	PROPN
ijtc-461	198	4	-	-	PUNCT
ijtc-461	198	5	undang	undang	PROPN
ijtc-461	198	6	nomor	nomor	PROPN
ijtc-461	198	7	11	11	NUM
ijtc-461	198	8	tahun	tahun	PROPN
ijtc-461	198	9	2020	2020	NUM
ijtc-461	198	10	tentang	tentang	PROPN
ijtc-461	198	11	cipta	cipta	NOUN
ijtc-461	198	12	kerja	kerja	PROPN
ijtc-461	198	13	dalam	dalam	PROPN
ijtc-461	198	14	bidang	bidang	PROPN
ijtc-461	198	15	ketenagakerjaan	ketenagakerjaan	PROPN
ijtc-461	198	16	.	.	PUNCT
ijtc-461	199	1	dialogia	dialogia	PROPN
ijtc-461	199	2	juridica	juridica	PROPN
ijtc-461	199	3	:	:	PUNCT
ijtc-461	199	4	jurnal	jurnal	PROPN
ijtc-461	199	5	hukum	hukum	PROPN
ijtc-461	199	6	bisnis	bisnis	PROPN
ijtc-461	199	7	dan	dan	PROPN
ijtc-461	199	8	investasi	investasi	PROPN
ijtc-461	199	9	,	,	PUNCT
ijtc-461	199	10	13(2	13(2	PROPN
ijtc-461	199	11	)	)	PUNCT
ijtc-461	199	12	,	,	PUNCT
ijtc-461	199	13	46	46	NUM
ijtc-461	199	14	–	–	SYM
ijtc-461	199	15	64	64	NUM
ijtc-461	199	16	.	.	PUNCT
ijtc-461	200	1	https://doi.org/https://doi.org/10.28932/di.v13i2.3630	https://doi.org/https://doi.org/10.28932/di.v13i2.3630	PROPN
ijtc-461	200	2	thaher	thaher	NOUN
ijtc-461	200	3	,	,	PUNCT
ijtc-461	200	4	y.	y.	PROPN
ijtc-461	200	5	a.	a.	PROPN
ijtc-461	200	6	y.	y.	PROPN
ijtc-461	200	7	,	,	PUNCT
ijtc-461	200	8	&	&	CCONJ
ijtc-461	200	9	jaaron	jaaron	PROPN
ijtc-461	200	10	,	,	PUNCT
ijtc-461	200	11	a.	a.	NOUN
ijtc-461	200	12	a.	a.	NOUN
ijtc-461	200	13	m.	m.	NOUN
ijtc-461	200	14	(	(	PUNCT
ijtc-461	200	15	2022	2022	NUM
ijtc-461	200	16	)	)	PUNCT
ijtc-461	200	17	.	.	PUNCT
ijtc-461	201	1	the	the	DET
ijtc-461	201	2	impact	impact	NOUN
ijtc-461	201	3	of	of	ADP
ijtc-461	201	4	sustainability	sustainability	NOUN
ijtc-461	201	5	strategic	strategic	ADJ
ijtc-461	201	6	planning	planning	NOUN
ijtc-461	201	7	and	and	CCONJ
ijtc-461	201	8	management	management	NOUN
ijtc-461	201	9	on	on	ADP
ijtc-461	201	10	the	the	DET
ijtc-461	201	11	organizational	organizational	ADJ
ijtc-461	201	12	sustainable	sustainable	ADJ
ijtc-461	201	13	performance	performance	NOUN
ijtc-461	201	14	:	:	PUNCT
ijtc-461	201	15	a	a	DET
ijtc-461	201	16	developing	develop	VERB
ijtc-461	201	17	-	-	PUNCT
ijtc-461	201	18	country	country	NOUN
ijtc-461	201	19	perspective	perspective	NOUN
ijtc-461	201	20	.	.	PUNCT
ijtc-461	202	1	journal	journal	PROPN
ijtc-461	202	2	of	of	ADP
ijtc-461	202	3	environmental	environmental	ADJ
ijtc-461	202	4	management	management	NOUN
ijtc-461	202	5	,	,	PUNCT
ijtc-461	202	6	305	305	NUM
ijtc-461	202	7	,	,	PUNCT
ijtc-461	202	8	114381	114381	NUM
ijtc-461	202	9	.	.	PUNCT
ijtc-461	203	1	https://doi.org/10.1016/j.jenvman.2021.114381	https://doi.org/10.1016/j.jenvman.2021.114381	PROPN
ijtc-461	203	2	velasco	velasco	PROPN
ijtc-461	203	3	-	-	PUNCT
ijtc-461	203	4	muñoz	muñoz	PROPN
ijtc-461	203	5	,	,	PUNCT
ijtc-461	203	6	j.	j.	PROPN
ijtc-461	203	7	f.	f.	PROPN
ijtc-461	203	8	,	,	PUNCT
ijtc-461	203	9	mendoza	mendoza	PROPN
ijtc-461	203	10	,	,	PUNCT
ijtc-461	203	11	j.	j.	PROPN
ijtc-461	203	12	m.	m.	PROPN
ijtc-461	203	13	f.	f.	PROPN
ijtc-461	203	14	,	,	PUNCT
ijtc-461	203	15	aznar	aznar	PROPN
ijtc-461	203	16	-	-	PUNCT
ijtc-461	203	17	sánchez	sánchez	PROPN
ijtc-461	203	18	,	,	PUNCT
ijtc-461	203	19	j.	j.	PROPN
ijtc-461	203	20	a.	a.	PROPN
ijtc-461	203	21	,	,	PUNCT
ijtc-461	203	22	&	&	CCONJ
ijtc-461	203	23	gallego	gallego	PROPN
ijtc-461	203	24	-	-	PUNCT
ijtc-461	203	25	schmid	schmid	PROPN
ijtc-461	203	26	,	,	PUNCT
ijtc-461	203	27	a.	a.	NOUN
ijtc-461	203	28	(	(	PUNCT
ijtc-461	203	29	2021	2021	NUM
ijtc-461	203	30	)	)	PUNCT
ijtc-461	203	31	.	.	PUNCT
ijtc-461	204	1	circular	circular	ADJ
ijtc-461	204	2	economy	economy	NOUN
ijtc-461	204	3	implementation	implementation	NOUN
ijtc-461	204	4	in	in	ADP
ijtc-461	204	5	the	the	DET
ijtc-461	204	6	agricultural	agricultural	ADJ
ijtc-461	204	7	sector	sector	NOUN
ijtc-461	204	8	:	:	PUNCT
ijtc-461	204	9	definition	definition	NOUN
ijtc-461	204	10	,	,	PUNCT
ijtc-461	204	11	strategies	strategy	NOUN
ijtc-461	204	12	and	and	CCONJ
ijtc-461	204	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-461	204	14	analysis	analysis	NOUN
ijtc-461	204	15	of	of	ADP
ijtc-461	204	16	tax	tax	NOUN
ijtc-461	204	17	policy	policy	NOUN
ijtc-461	204	18	strategies	strategy	NOUN
ijtc-461	204	19	related	relate	VERB
ijtc-461	204	20	to	to	PART
ijtc-461	204	21	dividend	dividend	VERB
ijtc-461	204	22	tax	tax	NOUN
ijtc-461	204	23	in	in	ADP
ijtc-461	204	24	an	an	DET
ijtc-461	204	25	effort	effort	NOUN
ijtc-461	204	26	to	to	PART
ijtc-461	204	27	increase	increase	VERB
ijtc-461	204	28	investors	investor	NOUN
ijtc-461	204	29	at	at	ADP
ijtc-461	204	30	the	the	DET
ijtc-461	204	31	primary	primary	ADJ
ijtc-461	204	32	tax	tax	NOUN
ijtc-461	204	33	office	office	NOUN
ijtc-461	204	34	of	of	ADP
ijtc-461	204	35	menteng	menteng	PROPN
ijtc-461	204	36	dua	dua	PROPN
ijtc-461	204	37	,	,	PUNCT
ijtc-461	204	38	jakarta	jakarta	PROPN
ijtc-461	204	39	agustina	agustina	PROPN
ijtc-461	204	40	,	,	PUNCT
ijtc-461	204	41	angky	angky	ADV
ijtc-461	204	42	,	,	PUNCT
ijtc-461	204	43	and	and	CCONJ
ijtc-461	204	44	zaini	zaini	NOUN
ijtc-461	204	45	170	170	NUM
ijtc-461	204	46	|	|	ADV
ijtc-461	204	47	ilomata	ilomata	PROPN
ijtc-461	204	48	international	international	ADJ
ijtc-461	204	49	journal	journal	NOUN
ijtc-461	204	50	of	of	ADP
ijtc-461	204	51	tax	tax	PROPN
ijtc-461	204	52	&	&	CCONJ
ijtc-461	204	53	accounting	account	VERB
ijtc-461	204	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-461	204	55	indicators	indicator	NOUN
ijtc-461	204	56	.	.	PUNCT
ijtc-461	205	1	resources	resource	NOUN
ijtc-461	205	2	,	,	PUNCT
ijtc-461	205	3	conservation	conservation	NOUN
ijtc-461	205	4	and	and	CCONJ
ijtc-461	205	5	recycling	recycling	NOUN
ijtc-461	205	6	,	,	PUNCT
ijtc-461	205	7	170	170	NUM
ijtc-461	205	8	,	,	PUNCT
ijtc-461	205	9	105618	105618	NUM
ijtc-461	205	10	.	.	PUNCT
ijtc-461	206	1	https://doi.org/10.1016/j.resconrec.2021.105618	https://doi.org/10.1016/j.resconrec.2021.105618	PROPN
ijtc-461	206	2	wafikhoh	wafikhoh	PROPN
ijtc-461	206	3	,	,	PUNCT
ijtc-461	206	4	i.	i.	PROPN
ijtc-461	206	5	s.	s.	PROPN
ijtc-461	206	6	(	(	PUNCT
ijtc-461	206	7	2022	2022	NUM
ijtc-461	206	8	)	)	PUNCT
ijtc-461	206	9	.	.	PUNCT
ijtc-461	207	1	pengecualian	pengecualian	PROPN
ijtc-461	207	2	objek	objek	PROPN
ijtc-461	207	3	pajak	pajak	ADV
ijtc-461	207	4	penghasilan	penghasilan	VERB
ijtc-461	207	5	wajib	wajib	PROPN
ijtc-461	207	6	pajak	pajak	PROPN
ijtc-461	207	7	badan	badan	PROPN
ijtc-461	207	8	atas	atas	PROPN
ijtc-461	207	9	dividen	dividen	VERB
ijtc-461	207	10	.	.	PUNCT
ijtc-461	208	1	jurnal	jurnal	ADJ
ijtc-461	208	2	jurist	jurist	NOUN
ijtc-461	208	3	-	-	PUNCT
ijtc-461	208	4	diction	diction	NOUN
ijtc-461	208	5	,	,	PUNCT
ijtc-461	208	6	5(2	5(2	NUM
ijtc-461	208	7	)	)	PUNCT
ijtc-461	208	8	,	,	PUNCT
ijtc-461	208	9	537–549	537–549	NUM
ijtc-461	208	10	.	.	PUNCT
ijtc-461	208	11	https://ejournal.unair.ac.id/jd/article/download/34893/17500	https://ejournal.unair.ac.id/jd/article/download/34893/17500	PROPN
ijtc-461	208	12	wardana	wardana	PROPN
ijtc-461	208	13	,	,	PUNCT
ijtc-461	208	14	a.	a.	PROPN
ijtc-461	208	15	b.	b.	PROPN
ijtc-461	208	16	(	(	PUNCT
ijtc-461	208	17	2021	2021	NUM
ijtc-461	208	18	)	)	PUNCT
ijtc-461	208	19	.	.	PUNCT
ijtc-461	209	1	menakar	menakar	NOUN
ijtc-461	209	2	keadilan	keadilan	PROPN
ijtc-461	209	3	pajak	pajak	PROPN
ijtc-461	209	4	penghasilan	penghasilan	PROPN
ijtc-461	209	5	dan	dan	PROPN
ijtc-461	209	6	insentif	insentif	PROPN
ijtc-461	209	7	bagi	bagi	PROPN
ijtc-461	209	8	umkm	umkm	PROPN
ijtc-461	209	9	di	di	PROPN
ijtc-461	209	10	masa	masa	PROPN
ijtc-461	209	11	pandemi	pandemi	ADP
ijtc-461	209	12	covid-19	covid-19	PROPN
ijtc-461	209	13	.	.	PUNCT
ijtc-461	210	1	jurnal	jurnal	PROPN
ijtc-461	210	2	pajak	pajak	PROPN
ijtc-461	210	3	indonesia	indonesia	PROPN
ijtc-461	210	4	,	,	PUNCT
ijtc-461	210	5	5(2	5(2	NUM
ijtc-461	210	6	)	)	PUNCT
ijtc-461	210	7	,	,	PUNCT
ijtc-461	210	8	192–205	192–205	NUM
ijtc-461	210	9	.	.	PUNCT
ijtc-461	211	1	https://jurnal.pknstan.ac.id/index.php/jpi/article/download/1406/731/5941	https://jurnal.pknstan.ac.id/index.php/jpi/article/download/1406/731/5941	PROPN
ijtc-461	211	2	wijaya	wijaya	PROPN
ijtc-461	211	3	,	,	PUNCT
ijtc-461	211	4	s.	s.	PROPN
ijtc-461	211	5	,	,	PUNCT
ijtc-461	211	6	&	&	CCONJ
ijtc-461	211	7	melati	melati	PROPN
ijtc-461	211	8	,	,	PUNCT
ijtc-461	211	9	p.	p.	NOUN
ijtc-461	211	10	(	(	PUNCT
ijtc-461	211	11	2021	2021	NUM
ijtc-461	211	12	)	)	PUNCT
ijtc-461	211	13	.	.	PUNCT
ijtc-461	212	1	pajak	pajak	ADV
ijtc-461	212	2	penghasilan	penghasilan	NOUN
ijtc-461	212	3	atas	ata	NOUN
ijtc-461	212	4	dividen	dividen	VERB
ijtc-461	212	5	dalam	dalam	PROPN
ijtc-461	212	6	undang	undang	PROPN
ijtc-461	212	7	-	-	PUNCT
ijtc-461	212	8	undang	undang	PROPN
ijtc-461	212	9	cipta	cipta	VERB
ijtc-461	212	10	kerja	kerja	PROPN
ijtc-461	212	11	.	.	PUNCT
ijtc-461	213	1	bilancia	bilancia	PROPN
ijtc-461	213	2	:	:	PUNCT
ijtc-461	213	3	jurnal	jurnal	ADJ
ijtc-461	213	4	ilmiah	ilmiah	PROPN
ijtc-461	213	5	akuntansi	akuntansi	PROPN
ijtc-461	213	6	,	,	PUNCT
ijtc-461	213	7	5(4	5(4	NUM
ijtc-461	213	8	)	)	PUNCT
ijtc-461	213	9	,	,	PUNCT
ijtc-461	213	10	408–416	408–416	NUM
ijtc-461	213	11	.	.	PUNCT
ijtc-461	214	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-461	214	2	yao	yao	PROPN
ijtc-461	214	3	,	,	PUNCT
ijtc-461	214	4	l.	l.	PROPN
ijtc-461	214	5	,	,	PUNCT
ijtc-461	214	6	&	&	CCONJ
ijtc-461	214	7	ngai	ngai	PROPN
ijtc-461	214	8	,	,	PUNCT
ijtc-461	214	9	c.	c.	PROPN
ijtc-461	214	10	s.	s.	PROPN
ijtc-461	214	11	b.	b.	PROPN
ijtc-461	214	12	(	(	PUNCT
ijtc-461	214	13	2021	2021	NUM
ijtc-461	214	14	)	)	PUNCT
ijtc-461	214	15	.	.	PUNCT
ijtc-461	215	1	engaging	engage	VERB
ijtc-461	215	2	social	social	ADJ
ijtc-461	215	3	media	medium	NOUN
ijtc-461	215	4	users	user	NOUN
ijtc-461	215	5	with	with	ADP
ijtc-461	215	6	attitudinal	attitudinal	ADJ
ijtc-461	215	7	messages	message	NOUN
ijtc-461	215	8	during	during	ADP
ijtc-461	215	9	health	health	NOUN
ijtc-461	215	10	crisis	crisis	NOUN
ijtc-461	215	11	communication	communication	NOUN
ijtc-461	215	12	.	.	PUNCT
ijtc-461	216	1	lingua	lingua	PROPN
ijtc-461	216	2	,	,	PUNCT
ijtc-461	216	3	103199	103199	NUM
ijtc-461	216	4	.	.	PUNCT
ijtc-461	217	1	https://doi.org/10.1016/j.lingua.2021.103199	https://doi.org/10.1016/j.lingua.2021.103199	NOUN
ijtc-461	217	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
