id	sid	tid	token	lemma	pos
ijtc-462	1	1	the	the	DET
ijtc-462	1	2	illomata	illomata	PROPN
ijtc-462	1	3	international	international	PROPN
ijtc-462	1	4	journal	journal	PROPN
ijtc-462	1	5	of	of	ADP
ijtc-462	1	6	management	management	NOUN
ijtc-462	1	7	ilomata	ilomata	PROPN
ijtc-462	1	8	international	international	ADJ
ijtc-462	1	9	journal	journal	NOUN
ijtc-462	1	10	of	of	ADP
ijtc-462	1	11	tax	tax	PROPN
ijtc-462	1	12	&	&	CCONJ
ijtc-462	1	13	accounting	account	VERB
ijtc-462	1	14	p	p	PROPN
ijtc-462	1	15	-	-	PUNCT
ijtc-462	1	16	issn	issn	NOUN
ijtc-462	1	17	:	:	PUNCT
ijtc-462	1	18	2714	2714	NUM
ijtc-462	1	19	-	-	SYM
ijtc-462	1	20	9838	9838	NUM
ijtc-462	1	21	;	;	PUNCT
ijtc-462	1	22	e	e	X
ijtc-462	1	23	-	-	PUNCT
ijtc-462	1	24	issn	issn	NOUN
ijtc-462	1	25	:	:	PUNCT
ijtc-462	1	26	2714	2714	NUM
ijtc-462	1	27	-	-	SYM
ijtc-462	1	28	9846	9846	NUM
ijtc-462	1	29	volume	volume	NOUN
ijtc-462	1	30	3	3	NUM
ijtc-462	1	31	,	,	PUNCT
ijtc-462	1	32	issue	issue	NOUN
ijtc-462	1	33	2	2	NUM
ijtc-462	1	34	april	april	PROPN
ijtc-462	1	35	2022	2022	NUM
ijtc-462	1	36	page	page	NOUN
ijtc-462	2	1	no	no	NOUN
ijtc-462	2	2	.	.	NOUN
ijtc-462	3	1	117	117	NUM
ijtc-462	3	2	-	-	SYM
ijtc-462	3	3	138	138	NUM
ijtc-462	3	4	117|	117|	NUM
ijtc-462	3	5	ilomata	ilomata	NOUN
ijtc-462	3	6	international	international	ADJ
ijtc-462	3	7	journal	journal	NOUN
ijtc-462	3	8	of	of	ADP
ijtc-462	3	9	tax	tax	PROPN
ijtc-462	3	10	&	&	CCONJ
ijtc-462	3	11	accounting	account	VERB
ijtc-462	3	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	3	13	automatic	automatic	ADJ
ijtc-462	3	14	exchange	exchange	NOUN
ijtc-462	3	15	of	of	ADP
ijtc-462	3	16	information	information	NOUN
ijtc-462	3	17	review	review	NOUN
ijtc-462	3	18	from	from	ADP
ijtc-462	3	19	the	the	DET
ijtc-462	3	20	perspective	perspective	NOUN
ijtc-462	3	21	of	of	ADP
ijtc-462	3	22	its	its	PRON
ijtc-462	3	23	effectives	effective	NOUN
ijtc-462	3	24	in	in	ADP
ijtc-462	3	25	minimizing	minimize	VERB
ijtc-462	3	26	tax	tax	NOUN
ijtc-462	3	27	evasion	evasion	NOUN
ijtc-462	3	28	chairil	chairil	PROPN
ijtc-462	3	29	anwar	anwar	PROPN
ijtc-462	3	30	pohan1	pohan1	PROPN
ijtc-462	3	31	,	,	PUNCT
ijtc-462	3	32	notika	notika	X
ijtc-462	3	33	rahmi2	rahmi2	PROPN
ijtc-462	3	34	,	,	PUNCT
ijtc-462	3	35	pebriana	pebriana	PROPN
ijtc-462	3	36	arimbhi3	arimbhi3	PROPN
ijtc-462	3	37	,	,	PUNCT
ijtc-462	3	38	ahmad	ahmad	PROPN
ijtc-462	3	39	junaidi4	junaidi4	PROPN
ijtc-462	4	1	1234institut	1234institut	NUM
ijtc-462	4	2	ilmu	ilmu	PROPN
ijtc-462	4	3	sosial	sosial	PROPN
ijtc-462	4	4	dan	dan	PROPN
ijtc-462	4	5	manajemen	manajemen	PROPN
ijtc-462	4	6	stiami	stiami	PROPN
ijtc-462	4	7	,	,	PUNCT
ijtc-462	4	8	indonesia	indonesia	PROPN
ijtc-462	4	9	correspondent	correspondent	NOUN
ijtc-462	4	10	:	:	PUNCT
ijtc-462	4	11	anwar.phn@gmail.com1	anwar.phn@gmail.com1	PROPN
ijtc-462	4	12	,	,	PUNCT
ijtc-462	4	13	notika.rahmi@gmail.com2	notika.rahmi@gmail.com2	NOUN
ijtc-462	4	14	,	,	PUNCT
ijtc-462	4	15	pebrianasusanto@yahoo.co.id3	pebrianasusanto@yahoo.co.id3	PROPN
ijtc-462	4	16	,	,	PUNCT
ijtc-462	4	17	ahmadjunaidi76588@gmail.com4	ahmadjunaidi76588@gmail.com4	PROPN
ijtc-462	4	18	received	receive	VERB
ijtc-462	4	19	:	:	PUNCT
ijtc-462	4	20	february	february	PROPN
ijtc-462	4	21	25	25	NUM
ijtc-462	4	22	,	,	PUNCT
ijtc-462	4	23	2022	2022	NUM
ijtc-462	4	24	accepted	accept	VERB
ijtc-462	4	25	:	:	PUNCT
ijtc-462	4	26	april	april	PROPN
ijtc-462	4	27	15	15	NUM
ijtc-462	4	28	,	,	PUNCT
ijtc-462	4	29	2022	2022	NUM
ijtc-462	4	30	published	publish	VERB
ijtc-462	4	31	:	:	PUNCT
ijtc-462	4	32	april	april	PROPN
ijtc-462	4	33	30	30	NUM
ijtc-462	4	34	,	,	PUNCT
ijtc-462	4	35	2022	2022	NUM
ijtc-462	4	36	citation	citation	NOUN
ijtc-462	4	37	:	:	PUNCT
ijtc-462	5	1	pohan	pohan	ADP
ijtc-462	5	2	,	,	PUNCT
ijtc-462	5	3	c.a	c.a	PROPN
ijtc-462	5	4	.	.	PROPN
ijtc-462	5	5	,	,	PUNCT
ijtc-462	5	6	rahmi	rahmi	PROPN
ijtc-462	5	7	,	,	PUNCT
ijtc-462	5	8	n.	n.	NOUN
ijtc-462	5	9	,	,	PUNCT
ijtc-462	5	10	arimbhi	arimbhi	PROPN
ijtc-462	5	11	,	,	PUNCT
ijtc-462	5	12	p.	p.	NOUN
ijtc-462	5	13	,	,	PUNCT
ijtc-462	5	14	junaidi	junaidi	PROPN
ijtc-462	5	15	,	,	PUNCT
ijtc-462	5	16	a.(2022	a.(2022	PROPN
ijtc-462	5	17	)	)	PUNCT
ijtc-462	5	18	.	.	PUNCT
ijtc-462	6	1	automatic	automatic	ADJ
ijtc-462	6	2	exchange	exchange	NOUN
ijtc-462	6	3	of	of	ADP
ijtc-462	6	4	information	information	NOUN
ijtc-462	6	5	review	review	NOUN
ijtc-462	6	6	from	from	ADP
ijtc-462	6	7	the	the	DET
ijtc-462	6	8	perspective	perspective	NOUN
ijtc-462	6	9	of	of	ADP
ijtc-462	6	10	its	its	PRON
ijtc-462	6	11	effectives	effective	NOUN
ijtc-462	6	12	in	in	ADP
ijtc-462	6	13	minimizing	minimize	VERB
ijtc-462	6	14	tax	tax	NOUN
ijtc-462	6	15	evasion	evasion	NOUN
ijtc-462	6	16	.	.	PUNCT
ijtc-462	7	1	ilomata	ilomata	PROPN
ijtc-462	7	2	international	international	ADJ
ijtc-462	7	3	journal	journal	NOUN
ijtc-462	7	4	of	of	ADP
ijtc-462	7	5	tax	tax	NOUN
ijtc-462	7	6	and	and	CCONJ
ijtc-462	7	7	accounting	accounting	NOUN
ijtc-462	7	8	,	,	PUNCT
ijtc-462	7	9	3(2	3(2	NUM
ijtc-462	7	10	)	)	PUNCT
ijtc-462	7	11	,	,	PUNCT
ijtc-462	7	12	117	117	NUM
ijtc-462	7	13	-	-	SYM
ijtc-462	7	14	138	138	NUM
ijtc-462	7	15	.	.	PUNCT
ijtc-462	8	1	https://doi.org/10.52728/ijtc.v3i2.462	https://doi.org/10.52728/ijtc.v3i2.462	NOUN
ijtc-462	8	2	abstract	abstract	NOUN
ijtc-462	8	3	:	:	PUNCT
ijtc-462	8	4	this	this	DET
ijtc-462	8	5	research	research	NOUN
ijtc-462	8	6	aims	aim	VERB
ijtc-462	8	7	to	to	PART
ijtc-462	8	8	review	review	VERB
ijtc-462	8	9	the	the	DET
ijtc-462	8	10	implementation	implementation	NOUN
ijtc-462	8	11	of	of	ADP
ijtc-462	8	12	automatic	automatic	ADJ
ijtc-462	8	13	exchange	exchange	NOUN
ijtc-462	8	14	of	of	ADP
ijtc-462	8	15	information	information	NOUN
ijtc-462	8	16	(	(	PUNCT
ijtc-462	8	17	aeoi	aeoi	NOUN
ijtc-462	8	18	)	)	PUNCT
ijtc-462	8	19	from	from	ADP
ijtc-462	8	20	the	the	DET
ijtc-462	8	21	perspective	perspective	NOUN
ijtc-462	8	22	of	of	ADP
ijtc-462	8	23	its	its	PRON
ijtc-462	8	24	effectiveness	effectiveness	NOUN
ijtc-462	8	25	in	in	ADP
ijtc-462	8	26	minimizing	minimize	VERB
ijtc-462	8	27	tax	tax	NOUN
ijtc-462	8	28	evasion	evasion	NOUN
ijtc-462	8	29	and	and	CCONJ
ijtc-462	8	30	to	to	PART
ijtc-462	8	31	analyze	analyze	VERB
ijtc-462	8	32	the	the	DET
ijtc-462	8	33	inhibiting	inhibit	VERB
ijtc-462	8	34	entities	entity	NOUN
ijtc-462	8	35	and	and	CCONJ
ijtc-462	8	36	encouraging	encourage	VERB
ijtc-462	8	37	entities	entity	NOUN
ijtc-462	8	38	in	in	ADP
ijtc-462	8	39	aeoi	aeoi	NOUN
ijtc-462	8	40	in	in	ADP
ijtc-462	8	41	minimizing	minimize	VERB
ijtc-462	8	42	tax	tax	NOUN
ijtc-462	8	43	evasion	evasion	NOUN
ijtc-462	8	44	.	.	PUNCT
ijtc-462	9	1	the	the	DET
ijtc-462	9	2	research	research	NOUN
ijtc-462	9	3	approach	approach	NOUN
ijtc-462	9	4	used	use	VERB
ijtc-462	9	5	in	in	ADP
ijtc-462	9	6	this	this	DET
ijtc-462	9	7	study	study	NOUN
ijtc-462	9	8	is	be	AUX
ijtc-462	9	9	a	a	DET
ijtc-462	9	10	qualitative	qualitative	ADJ
ijtc-462	9	11	approach	approach	NOUN
ijtc-462	9	12	with	with	ADP
ijtc-462	9	13	data	datum	NOUN
ijtc-462	9	14	collection	collection	NOUN
ijtc-462	9	15	techniques	technique	NOUN
ijtc-462	9	16	using	use	VERB
ijtc-462	9	17	in	in	ADP
ijtc-462	9	18	-	-	PUNCT
ijtc-462	9	19	depth	depth	NOUN
ijtc-462	9	20	interviews	interview	NOUN
ijtc-462	9	21	,	,	PUNCT
ijtc-462	9	22	observation	observation	NOUN
ijtc-462	9	23	,	,	PUNCT
ijtc-462	9	24	literature/	literature/	NUM
ijtc-462	9	25	documentation	documentation	NOUN
ijtc-462	9	26	studies	study	NOUN
ijtc-462	9	27	and	and	CCONJ
ijtc-462	9	28	source	source	NOUN
ijtc-462	9	29	triangulation	triangulation	NOUN
ijtc-462	9	30	.	.	PUNCT
ijtc-462	10	1	the	the	DET
ijtc-462	10	2	results	result	NOUN
ijtc-462	10	3	of	of	ADP
ijtc-462	10	4	the	the	DET
ijtc-462	10	5	study	study	NOUN
ijtc-462	10	6	conclude	conclude	VERB
ijtc-462	10	7	that	that	SCONJ
ijtc-462	10	8	the	the	DET
ijtc-462	10	9	implementation	implementation	NOUN
ijtc-462	10	10	of	of	ADP
ijtc-462	10	11	aeoi	aeoi	NOUN
ijtc-462	10	12	in	in	ADP
ijtc-462	10	13	minimizing	minimize	VERB
ijtc-462	10	14	tax	tax	NOUN
ijtc-462	10	15	evasion	evasion	NOUN
ijtc-462	10	16	so	so	ADV
ijtc-462	10	17	far	far	ADV
ijtc-462	10	18	has	have	AUX
ijtc-462	10	19	been	be	AUX
ijtc-462	10	20	quite	quite	ADV
ijtc-462	10	21	effective	effective	ADJ
ijtc-462	10	22	according	accord	VERB
ijtc-462	10	23	to	to	ADP
ijtc-462	10	24	international	international	ADJ
ijtc-462	10	25	standards	standard	NOUN
ijtc-462	10	26	,	,	PUNCT
ijtc-462	10	27	although	although	SCONJ
ijtc-462	10	28	there	there	PRON
ijtc-462	10	29	are	be	VERB
ijtc-462	10	30	still	still	ADV
ijtc-462	10	31	many	many	ADJ
ijtc-462	10	32	complete	complete	ADJ
ijtc-462	10	33	data	datum	NOUN
ijtc-462	10	34	sets	set	NOUN
ijtc-462	10	35	that	that	PRON
ijtc-462	10	36	have	have	AUX
ijtc-462	10	37	not	not	PART
ijtc-462	10	38	been	be	AUX
ijtc-462	10	39	fulfilled	fulfil	VERB
ijtc-462	10	40	by	by	ADP
ijtc-462	10	41	partner	partner	NOUN
ijtc-462	10	42	countries	country	NOUN
ijtc-462	10	43	,	,	PUNCT
ijtc-462	10	44	resulting	result	VERB
ijtc-462	10	45	in	in	ADP
ijtc-462	10	46	data	datum	NOUN
ijtc-462	10	47	provided	provide	VERB
ijtc-462	10	48	by	by	ADP
ijtc-462	10	49	partner	partner	NOUN
ijtc-462	10	50	countries	country	NOUN
ijtc-462	10	51	can	can	AUX
ijtc-462	10	52	not	not	PART
ijtc-462	10	53	be	be	AUX
ijtc-462	10	54	used	use	VERB
ijtc-462	10	55	by	by	ADP
ijtc-462	10	56	the	the	DET
ijtc-462	10	57	indonesian	indonesian	ADJ
ijtc-462	10	58	tax	tax	NOUN
ijtc-462	10	59	authorities	authority	NOUN
ijtc-462	10	60	.	.	PUNCT
ijtc-462	11	1	however	however	ADV
ijtc-462	11	2	,	,	PUNCT
ijtc-462	11	3	the	the	DET
ijtc-462	11	4	performance	performance	NOUN
ijtc-462	11	5	of	of	ADP
ijtc-462	11	6	aeoi	aeoi	NOUN
ijtc-462	11	7	has	have	AUX
ijtc-462	11	8	not	not	PART
ijtc-462	11	9	yet	yet	ADV
ijtc-462	11	10	provided	provide	VERB
ijtc-462	11	11	optimal	optimal	ADJ
ijtc-462	11	12	results	result	NOUN
ijtc-462	11	13	in	in	ADP
ijtc-462	11	14	increasing	increase	VERB
ijtc-462	11	15	tax	tax	NOUN
ijtc-462	11	16	revenue	revenue	NOUN
ijtc-462	11	17	,	,	PUNCT
ijtc-462	11	18	especially	especially	ADV
ijtc-462	11	19	in	in	ADP
ijtc-462	11	20	2020	2020	NUM
ijtc-462	11	21	,	,	PUNCT
ijtc-462	11	22	its	its	PRON
ijtc-462	11	23	progress	progress	NOUN
ijtc-462	11	24	has	have	AUX
ijtc-462	11	25	been	be	AUX
ijtc-462	11	26	hampered	hamper	VERB
ijtc-462	11	27	by	by	ADP
ijtc-462	11	28	the	the	DET
ijtc-462	11	29	covid	covid	PROPN
ijtc-462	11	30	19	19	NUM
ijtc-462	11	31	pandemic	pandemic	NOUN
ijtc-462	11	32	.	.	PUNCT
ijtc-462	12	1	on	on	ADP
ijtc-462	12	2	the	the	DET
ijtc-462	12	3	other	other	ADJ
ijtc-462	12	4	hand	hand	NOUN
ijtc-462	12	5	,	,	PUNCT
ijtc-462	12	6	directorate	directorate	ADJ
ijtc-462	12	7	general	general	NOUN
ijtc-462	12	8	of	of	ADP
ijtc-462	12	9	taxation	taxation	NOUN
ijtc-462	12	10	(	(	PUNCT
ijtc-462	12	11	dgt	dgt	NOUN
ijtc-462	12	12	)	)	PUNCT
ijtc-462	12	13	still	still	ADV
ijtc-462	12	14	has	have	VERB
ijtc-462	12	15	obstacles	obstacle	NOUN
ijtc-462	12	16	.	.	PUNCT
ijtc-462	13	1	there	there	PRON
ijtc-462	13	2	are	be	VERB
ijtc-462	13	3	four	four	NUM
ijtc-462	13	4	obstacles	obstacle	NOUN
ijtc-462	13	5	and	and	CCONJ
ijtc-462	13	6	challenges	challenge	NOUN
ijtc-462	13	7	in	in	ADP
ijtc-462	13	8	aeoi	aeoi	NOUN
ijtc-462	13	9	,	,	PUNCT
ijtc-462	13	10	namely	namely	ADV
ijtc-462	13	11	:	:	PUNCT
ijtc-462	13	12	first	first	ADV
ijtc-462	13	13	,	,	PUNCT
ijtc-462	13	14	the	the	DET
ijtc-462	13	15	reciprocity	reciprocity	NOUN
ijtc-462	13	16	of	of	ADP
ijtc-462	13	17	information	information	NOUN
ijtc-462	13	18	exchange	exchange	NOUN
ijtc-462	13	19	(	(	PUNCT
ijtc-462	13	20	reciprocity	reciprocity	NOUN
ijtc-462	13	21	)	)	PUNCT
ijtc-462	13	22	.	.	PUNCT
ijtc-462	14	1	second	second	ADV
ijtc-462	14	2	,	,	PUNCT
ijtc-462	14	3	banking	banking	NOUN
ijtc-462	14	4	tends	tend	VERB
ijtc-462	14	5	to	to	PART
ijtc-462	14	6	be	be	AUX
ijtc-462	14	7	resistant	resistant	ADJ
ijtc-462	14	8	to	to	ADP
ijtc-462	14	9	data	datum	NOUN
ijtc-462	14	10	access	access	NOUN
ijtc-462	14	11	.	.	PUNCT
ijtc-462	15	1	third	third	ADJ
ijtc-462	15	2	,	,	PUNCT
ijtc-462	15	3	the	the	DET
ijtc-462	15	4	lack	lack	NOUN
ijtc-462	15	5	of	of	ADP
ijtc-462	15	6	technology	technology	NOUN
ijtc-462	15	7	that	that	PRON
ijtc-462	15	8	supports	support	VERB
ijtc-462	15	9	aeoi	aeoi	NOUN
ijtc-462	15	10	.	.	PUNCT
ijtc-462	16	1	fourth	fourth	ADJ
ijtc-462	16	2	,	,	PUNCT
ijtc-462	16	3	the	the	DET
ijtc-462	16	4	complexity	complexity	NOUN
ijtc-462	16	5	of	of	ADP
ijtc-462	16	6	conversion	conversion	NOUN
ijtc-462	16	7	of	of	ADP
ijtc-462	16	8	tax	tax	NOUN
ijtc-462	16	9	revenue	revenue	NOUN
ijtc-462	16	10	data	datum	NOUN
ijtc-462	16	11	.	.	PUNCT
ijtc-462	17	1	the	the	DET
ijtc-462	17	2	entity	entity	NOUN
ijtc-462	17	3	that	that	PRON
ijtc-462	17	4	drives	drive	VERB
ijtc-462	17	5	this	this	DET
ijtc-462	17	6	information	information	NOUN
ijtc-462	17	7	exchange	exchange	NOUN
ijtc-462	17	8	in	in	ADP
ijtc-462	17	9	minimizing	minimize	VERB
ijtc-462	17	10	tax	tax	NOUN
ijtc-462	17	11	avoidance	avoidance	NOUN
ijtc-462	17	12	is	be	AUX
ijtc-462	17	13	the	the	DET
ijtc-462	17	14	existence	existence	NOUN
ijtc-462	17	15	of	of	ADP
ijtc-462	17	16	an	an	DET
ijtc-462	17	17	information	information	NOUN
ijtc-462	17	18	exchange	exchange	NOUN
ijtc-462	17	19	system	system	NOUN
ijtc-462	17	20	called	call	VERB
ijtc-462	17	21	the	the	DET
ijtc-462	17	22	"	"	PUNCT
ijtc-462	17	23	common	common	ADJ
ijtc-462	17	24	transmission	transmission	NOUN
ijtc-462	17	25	system	system	NOUN
ijtc-462	17	26	(	(	PUNCT
ijtc-462	17	27	cts	cts	PROPN
ijtc-462	17	28	)	)	PUNCT
ijtc-462	17	29	.	.	PUNCT
ijtc-462	18	1	keywords	keyword	NOUN
ijtc-462	18	2	:	:	PUNCT
ijtc-462	18	3	effectiveness	effectiveness	NOUN
ijtc-462	18	4	,	,	PUNCT
ijtc-462	18	5	automatic	automatic	ADJ
ijtc-462	18	6	information	information	NOUN
ijtc-462	18	7	exchange	exchange	NOUN
ijtc-462	18	8	,	,	PUNCT
ijtc-462	18	9	and	and	CCONJ
ijtc-462	18	10	tax	tax	NOUN
ijtc-462	18	11	evasion	evasion	NOUN
ijtc-462	18	12	.	.	PUNCT
ijtc-462	19	1	this	this	PRON
ijtc-462	19	2	is	be	AUX
ijtc-462	19	3	an	an	DET
ijtc-462	19	4	open	open	ADJ
ijtc-462	19	5	access	access	NOUN
ijtc-462	19	6	article	article	NOUN
ijtc-462	19	7	under	under	ADP
ijtc-462	19	8	the	the	DET
ijtc-462	19	9	cc	cc	NOUN
ijtc-462	19	10	-	-	PUNCT
ijtc-462	19	11	by	by	ADP
ijtc-462	19	12	4.0	4.0	NUM
ijtc-462	19	13	license	license	NOUN
ijtc-462	19	14	.	.	PUNCT
ijtc-462	20	1	introduction	introduction	NOUN
ijtc-462	20	2	the	the	DET
ijtc-462	20	3	largest	large	ADJ
ijtc-462	20	4	source	source	NOUN
ijtc-462	20	5	of	of	ADP
ijtc-462	20	6	indonesian	indonesian	ADJ
ijtc-462	20	7	state	state	NOUN
ijtc-462	20	8	revenue	revenue	NOUN
ijtc-462	20	9	comes	come	VERB
ijtc-462	20	10	from	from	ADP
ijtc-462	20	11	the	the	DET
ijtc-462	20	12	tax	tax	NOUN
ijtc-462	20	13	sector	sector	NOUN
ijtc-462	20	14	that	that	PRON
ijtc-462	20	15	is	be	AUX
ijtc-462	20	16	paid	pay	VERB
ijtc-462	20	17	by	by	ADP
ijtc-462	20	18	the	the	DET
ijtc-462	20	19	public	public	NOUN
ijtc-462	20	20	to	to	ADP
ijtc-462	20	21	the	the	DET
ijtc-462	20	22	state	state	NOUN
ijtc-462	20	23	(	(	PUNCT
ijtc-462	20	24	alexeev	alexeev	PROPN
ijtc-462	20	25	&	&	CCONJ
ijtc-462	20	26	zakharov	zakharov	PROPN
ijtc-462	20	27	,	,	PUNCT
ijtc-462	20	28	2022	2022	NUM
ijtc-462	20	29	;	;	PUNCT
ijtc-462	20	30	gokhale	gokhale	NOUN
ijtc-462	20	31	,	,	PUNCT
ijtc-462	20	32	2021	2021	NUM
ijtc-462	20	33	;	;	PUNCT
ijtc-462	20	34	lahiri	lahiri	PROPN
ijtc-462	20	35	&	&	CCONJ
ijtc-462	20	36	yang	yang	PROPN
ijtc-462	20	37	,	,	PUNCT
ijtc-462	20	38	2021	2021	NUM
ijtc-462	20	39	;	;	PUNCT
ijtc-462	20	40	majoral	majoral	PROPN
ijtc-462	20	41	et	et	PROPN
ijtc-462	20	42	al	al	PROPN
ijtc-462	20	43	.	.	PROPN
ijtc-462	20	44	,	,	PUNCT
ijtc-462	20	45	2021	2021	NUM
ijtc-462	20	46	;	;	PUNCT
ijtc-462	20	47	ndoricimpa	ndoricimpa	PROPN
ijtc-462	20	48	,	,	PUNCT
ijtc-462	20	49	2021	2021	NUM
ijtc-462	20	50	)	)	PUNCT
ijtc-462	20	51	.	.	PUNCT
ijtc-462	21	1	this	this	DET
ijtc-462	21	2	tax	tax	NOUN
ijtc-462	21	3	revenue	revenue	NOUN
ijtc-462	21	4	plays	play	VERB
ijtc-462	21	5	an	an	DET
ijtc-462	21	6	important	important	ADJ
ijtc-462	21	7	role	role	NOUN
ijtc-462	21	8	in	in	ADP
ijtc-462	21	9	the	the	DET
ijtc-462	21	10	interests	interest	NOUN
ijtc-462	21	11	of	of	ADP
ijtc-462	21	12	indonesia	indonesia	PROPN
ijtc-462	21	13	's	's	PART
ijtc-462	21	14	development	development	NOUN
ijtc-462	21	15	.	.	PUNCT
ijtc-462	22	1	automatic	automatic	ADJ
ijtc-462	22	2	exchange	exchange	NOUN
ijtc-462	22	3	of	of	ADP
ijtc-462	22	4	information	information	NOUN
ijtc-462	22	5	(	(	PUNCT
ijtc-462	22	6	aeoi	aeoi	NOUN
ijtc-462	22	7	)	)	PUNCT
ijtc-462	22	8	is	be	AUX
ijtc-462	22	9	an	an	DET
ijtc-462	22	10	opportunity	opportunity	NOUN
ijtc-462	22	11	for	for	SCONJ
ijtc-462	22	12	indonesia	indonesia	PROPN
ijtc-462	22	13	to	to	PART
ijtc-462	22	14	prevent	prevent	VERB
ijtc-462	22	15	and	and	CCONJ
ijtc-462	22	16	reduce	reduce	VERB
ijtc-462	22	17	tax	tax	NOUN
ijtc-462	22	18	avoidance	avoidance	NOUN
ijtc-462	22	19	and	and	CCONJ
ijtc-462	22	20	evasion	evasion	NOUN
ijtc-462	22	21	practices	practice	NOUN
ijtc-462	22	22	because	because	SCONJ
ijtc-462	22	23	aeoi	aeoi	NOUN
ijtc-462	22	24	is	be	AUX
ijtc-462	22	25	big	big	ADJ
ijtc-462	22	26	data	datum	NOUN
ijtc-462	22	27	in	in	ADP
ijtc-462	22	28	the	the	DET
ijtc-462	22	29	taxation	taxation	NOUN
ijtc-462	22	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	22	31	mailto	mailto	NOUN
ijtc-462	22	32	:	:	PUNCT
ijtc-462	23	1	anwar.phn@gmail.com1	anwar.phn@gmail.com1	PROPN
ijtc-462	23	2	mailto:notika.rahmi@gmail.com	mailto:notika.rahmi@gmail.com	PROPN
ijtc-462	23	3	mailto:pebrianasusanto@yahoo.co.id	mailto:pebrianasusanto@yahoo.co.id	PROPN
ijtc-462	23	4	mailto:ahmadjunaidi76588@gmail.com	mailto:ahmadjunaidi76588@gmail.com	AUX
ijtc-462	23	5	https://doi.org/10.52728/ijtc.v3i2.462	https://doi.org/10.52728/ijtc.v3i2.462	VERB
ijtc-462	23	6	automatic	automatic	ADJ
ijtc-462	23	7	exchange	exchange	NOUN
ijtc-462	23	8	of	of	ADP
ijtc-462	23	9	information	information	NOUN
ijtc-462	23	10	review	review	NOUN
ijtc-462	23	11	from	from	ADP
ijtc-462	23	12	the	the	DET
ijtc-462	23	13	perspective	perspective	NOUN
ijtc-462	23	14	of	of	ADP
ijtc-462	23	15	its	its	PRON
ijtc-462	23	16	effectives	effective	NOUN
ijtc-462	23	17	in	in	ADP
ijtc-462	23	18	minimizing	minimize	VERB
ijtc-462	23	19	tax	tax	NOUN
ijtc-462	23	20	evasion	evasion	NOUN
ijtc-462	23	21	pohan	pohan	NOUN
ijtc-462	23	22	,	,	PUNCT
ijtc-462	23	23	rahmi	rahmi	NOUN
ijtc-462	23	24	,	,	PUNCT
ijtc-462	23	25	arimbhi	arimbhi	ADJ
ijtc-462	23	26	,	,	PUNCT
ijtc-462	23	27	and	and	CCONJ
ijtc-462	23	28	junaidi	junaidi	NOUN
ijtc-462	23	29	118	118	NUM
ijtc-462	23	30	|	|	ADV
ijtc-462	23	31	ilomata	ilomata	PROPN
ijtc-462	23	32	international	international	ADJ
ijtc-462	23	33	journal	journal	NOUN
ijtc-462	23	34	of	of	ADP
ijtc-462	23	35	tax	tax	PROPN
ijtc-462	23	36	&	&	CCONJ
ijtc-462	23	37	accounting	accounting	PROPN
ijtc-462	23	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	23	39	sector	sector	NOUN
ijtc-462	23	40	which	which	PRON
ijtc-462	23	41	offers	offer	VERB
ijtc-462	23	42	detailed	detailed	ADJ
ijtc-462	23	43	and	and	CCONJ
ijtc-462	23	44	legal	legal	ADJ
ijtc-462	23	45	financial	financial	ADJ
ijtc-462	23	46	information	information	NOUN
ijtc-462	23	47	from	from	ADP
ijtc-462	23	48	several	several	ADJ
ijtc-462	23	49	contracting	contracting	NOUN
ijtc-462	23	50	countries	country	NOUN
ijtc-462	23	51	(	(	PUNCT
ijtc-462	23	52	febyani	febyani	PROPN
ijtc-462	23	53	&	&	CCONJ
ijtc-462	23	54	widodo	widodo	PROPN
ijtc-462	23	55	,	,	PUNCT
ijtc-462	23	56	2020	2020	NUM
ijtc-462	23	57	;	;	PUNCT
ijtc-462	23	58	selvi	selvi	PROPN
ijtc-462	23	59	,	,	PUNCT
ijtc-462	23	60	2018	2018	NUM
ijtc-462	23	61	;	;	PUNCT
ijtc-462	23	62	yang	yang	PROPN
ijtc-462	23	63	et	et	PROPN
ijtc-462	23	64	al	al	PROPN
ijtc-462	23	65	.	.	PROPN
ijtc-462	23	66	,	,	PUNCT
ijtc-462	23	67	2017	2017	NUM
ijtc-462	23	68	)	)	PUNCT
ijtc-462	23	69	.	.	PUNCT
ijtc-462	24	1	another	another	DET
ijtc-462	24	2	important	important	ADJ
ijtc-462	24	3	role	role	NOUN
ijtc-462	24	4	of	of	ADP
ijtc-462	24	5	the	the	DET
ijtc-462	24	6	aeoi	aeoi	NOUN
ijtc-462	24	7	is	be	AUX
ijtc-462	24	8	expected	expect	VERB
ijtc-462	24	9	to	to	PART
ijtc-462	24	10	be	be	AUX
ijtc-462	24	11	able	able	ADJ
ijtc-462	24	12	to	to	PART
ijtc-462	24	13	increase	increase	VERB
ijtc-462	24	14	taxpayer	taxpayer	NOUN
ijtc-462	24	15	compliance	compliance	NOUN
ijtc-462	24	16	from	from	ADP
ijtc-462	24	17	more	more	ADV
ijtc-462	24	18	transparent	transparent	ADJ
ijtc-462	24	19	tax	tax	NOUN
ijtc-462	24	20	reporting	reporting	NOUN
ijtc-462	24	21	(	(	PUNCT
ijtc-462	24	22	ispriyarso	ispriyarso	PROPN
ijtc-462	24	23	,	,	PUNCT
ijtc-462	24	24	2020	2020	NUM
ijtc-462	24	25	;	;	PUNCT
ijtc-462	24	26	supriyadi	supriyadi	NOUN
ijtc-462	24	27	,	,	PUNCT
ijtc-462	24	28	2019	2019	NUM
ijtc-462	24	29	)	)	PUNCT
ijtc-462	24	30	.	.	PUNCT
ijtc-462	25	1	however	however	ADV
ijtc-462	25	2	,	,	PUNCT
ijtc-462	25	3	the	the	DET
ijtc-462	25	4	priority	priority	NOUN
ijtc-462	25	5	is	be	AUX
ijtc-462	25	6	if	if	SCONJ
ijtc-462	25	7	the	the	DET
ijtc-462	25	8	aeoi	aeoi	NOUN
ijtc-462	25	9	is	be	AUX
ijtc-462	25	10	able	able	ADJ
ijtc-462	25	11	to	to	PART
ijtc-462	25	12	increase	increase	VERB
ijtc-462	25	13	the	the	DET
ijtc-462	25	14	potential	potential	NOUN
ijtc-462	25	15	for	for	ADP
ijtc-462	25	16	state	state	NOUN
ijtc-462	25	17	revenue	revenue	NOUN
ijtc-462	25	18	from	from	ADP
ijtc-462	25	19	the	the	DET
ijtc-462	25	20	tax	tax	NOUN
ijtc-462	25	21	sector	sector	NOUN
ijtc-462	25	22	,	,	PUNCT
ijtc-462	25	23	which	which	PRON
ijtc-462	25	24	has	have	AUX
ijtc-462	25	25	often	often	ADV
ijtc-462	25	26	been	be	AUX
ijtc-462	25	27	overlooked	overlook	VERB
ijtc-462	25	28	,	,	PUNCT
ijtc-462	25	29	especially	especially	ADV
ijtc-462	25	30	if	if	SCONJ
ijtc-462	25	31	the	the	DET
ijtc-462	25	32	income	income	NOUN
ijtc-462	25	33	or	or	CCONJ
ijtc-462	25	34	assets	asset	NOUN
ijtc-462	25	35	are	be	AUX
ijtc-462	25	36	outside	outside	ADP
ijtc-462	25	37	the	the	DET
ijtc-462	25	38	jurisdiction	jurisdiction	NOUN
ijtc-462	25	39	of	of	ADP
ijtc-462	25	40	indonesia	indonesia	PROPN
ijtc-462	25	41	(	(	PUNCT
ijtc-462	25	42	adegboye	adegboye	VERB
ijtc-462	25	43	et	et	PROPN
ijtc-462	25	44	al	al	PROPN
ijtc-462	25	45	.	.	PROPN
ijtc-462	25	46	,	,	PUNCT
ijtc-462	25	47	2022	2022	NUM
ijtc-462	25	48	;	;	PUNCT
ijtc-462	25	49	jacobsson	jacobsson	PROPN
ijtc-462	25	50	et	et	PROPN
ijtc-462	25	51	al	al	PROPN
ijtc-462	25	52	.	.	PROPN
ijtc-462	25	53	,	,	PUNCT
ijtc-462	25	54	2020	2020	NUM
ijtc-462	25	55	;	;	PUNCT
ijtc-462	25	56	knobel	knobel	PROPN
ijtc-462	25	57	&	&	CCONJ
ijtc-462	25	58	meinzer	meinzer	PROPN
ijtc-462	25	59	,	,	PUNCT
ijtc-462	25	60	2014	2014	NUM
ijtc-462	25	61	;	;	PUNCT
ijtc-462	25	62	nan	nan	PROPN
ijtc-462	25	63	et	et	PROPN
ijtc-462	25	64	al	al	PROPN
ijtc-462	25	65	.	.	PROPN
ijtc-462	25	66	,	,	PUNCT
ijtc-462	25	67	2022	2022	NUM
ijtc-462	25	68	)	)	PUNCT
ijtc-462	25	69	.	.	PUNCT
ijtc-462	26	1	the	the	DET
ijtc-462	26	2	implementation	implementation	NOUN
ijtc-462	26	3	of	of	ADP
ijtc-462	26	4	aeoi	aeoi	NOUN
ijtc-462	26	5	by	by	ADP
ijtc-462	26	6	the	the	DET
ijtc-462	26	7	indonesian	indonesian	ADJ
ijtc-462	26	8	government	government	NOUN
ijtc-462	26	9	can	can	AUX
ijtc-462	26	10	not	not	PART
ijtc-462	26	11	be	be	AUX
ijtc-462	26	12	separated	separate	VERB
ijtc-462	26	13	from	from	ADP
ijtc-462	26	14	efforts	effort	NOUN
ijtc-462	26	15	to	to	PART
ijtc-462	26	16	obtain	obtain	VERB
ijtc-462	26	17	information	information	NOUN
ijtc-462	26	18	and	and	CCONJ
ijtc-462	26	19	withdraw	withdraw	AUX
ijtc-462	26	20	(	(	PUNCT
ijtc-462	26	21	repatriate	repatriate	VERB
ijtc-462	26	22	)	)	PUNCT
ijtc-462	26	23	funds	fund	NOUN
ijtc-462	26	24	belonging	belong	VERB
ijtc-462	26	25	to	to	ADP
ijtc-462	26	26	indonesian	indonesian	ADJ
ijtc-462	26	27	citizens	citizen	NOUN
ijtc-462	26	28	abroad	abroad	ADV
ijtc-462	26	29	considering	consider	VERB
ijtc-462	26	30	that	that	SCONJ
ijtc-462	26	31	most	most	ADJ
ijtc-462	26	32	of	of	ADP
ijtc-462	26	33	the	the	DET
ijtc-462	26	34	assets	asset	NOUN
ijtc-462	26	35	of	of	ADP
ijtc-462	26	36	indonesian	indonesian	ADJ
ijtc-462	26	37	citizens	citizen	NOUN
ijtc-462	26	38	abroad	abroad	ADV
ijtc-462	26	39	are	be	AUX
ijtc-462	26	40	located	locate	VERB
ijtc-462	26	41	in	in	ADP
ijtc-462	26	42	singapore	singapore	PROPN
ijtc-462	26	43	,	,	PUNCT
ijtc-462	26	44	which	which	PRON
ijtc-462	26	45	reached	reach	VERB
ijtc-462	26	46	60	60	NUM
ijtc-462	26	47	%	%	NOUN
ijtc-462	26	48	of	of	ADP
ijtc-462	26	49	the	the	DET
ijtc-462	26	50	approximately	approximately	ADJ
ijtc-462	26	51	usd	usd	NOUN
ijtc-462	26	52	75	75	NUM
ijtc-462	26	53	billion	billion	NUM
ijtc-462	26	54	.	.	PUNCT
ijtc-462	27	1	even	even	ADV
ijtc-462	27	2	(	(	PUNCT
ijtc-462	27	3	chang	chang	PROPN
ijtc-462	27	4	&	&	CCONJ
ijtc-462	27	5	sargsyan	sargsyan	PROPN
ijtc-462	27	6	,	,	PUNCT
ijtc-462	27	7	2022	2022	NUM
ijtc-462	27	8	;	;	PUNCT
ijtc-462	27	9	matti	matti	PROPN
ijtc-462	27	10	et	et	PROPN
ijtc-462	27	11	al	al	PROPN
ijtc-462	27	12	.	.	PROPN
ijtc-462	27	13	,	,	PUNCT
ijtc-462	27	14	2022	2022	NUM
ijtc-462	27	15	;	;	PUNCT
ijtc-462	27	16	zucman	zucman	NOUN
ijtc-462	27	17	,	,	PUNCT
ijtc-462	27	18	2015	2015	NUM
ijtc-462	27	19	)	)	PUNCT
ijtc-462	27	20	,	,	PUNCT
ijtc-462	27	21	in	in	ADP
ijtc-462	27	22	the	the	DET
ijtc-462	27	23	book	book	NOUN
ijtc-462	27	24	the	the	DET
ijtc-462	27	25	hidden	hide	VERB
ijtc-462	27	26	wealth	wealth	NOUN
ijtc-462	27	27	of	of	ADP
ijtc-462	27	28	nation	nation	NOUN
ijtc-462	27	29	:	:	PUNCT
ijtc-462	27	30	the	the	DET
ijtc-462	27	31	scourge	scourge	NOUN
ijtc-462	27	32	of	of	ADP
ijtc-462	27	33	tax	tax	NOUN
ijtc-462	27	34	havens	haven	NOUN
ijtc-462	27	35	,	,	PUNCT
ijtc-462	27	36	said	say	VERB
ijtc-462	27	37	that	that	SCONJ
ijtc-462	27	38	about	about	ADV
ijtc-462	27	39	8	8	NUM
ijtc-462	27	40	%	%	NOUN
ijtc-462	27	41	of	of	ADP
ijtc-462	27	42	global	global	ADJ
ijtc-462	27	43	wealth	wealth	NOUN
ijtc-462	27	44	is	be	AUX
ijtc-462	27	45	placed	place	VERB
ijtc-462	27	46	in	in	ADP
ijtc-462	27	47	tax	tax	NOUN
ijtc-462	27	48	haven	haven	NOUN
ijtc-462	27	49	countries	country	NOUN
ijtc-462	27	50	,	,	PUNCT
ijtc-462	27	51	and	and	CCONJ
ijtc-462	27	52	unfortunately	unfortunately	ADV
ijtc-462	27	53	,	,	PUNCT
ijtc-462	27	54	80	80	NUM
ijtc-462	27	55	%	%	NOUN
ijtc-462	27	56	of	of	ADP
ijtc-462	27	57	these	these	DET
ijtc-462	27	58	funds	fund	NOUN
ijtc-462	27	59	are	be	AUX
ijtc-462	27	60	not	not	PART
ijtc-462	27	61	known	know	VERB
ijtc-462	27	62	by	by	ADP
ijtc-462	27	63	tax	tax	NOUN
ijtc-462	27	64	authorities	authority	NOUN
ijtc-462	27	65	.	.	PUNCT
ijtc-462	28	1	this	this	DET
ijtc-462	28	2	amount	amount	NOUN
ijtc-462	28	3	is	be	AUX
ijtc-462	28	4	quite	quite	ADV
ijtc-462	28	5	significant	significant	ADJ
ijtc-462	28	6	,	,	PUNCT
ijtc-462	28	7	so	so	CCONJ
ijtc-462	28	8	it	it	PRON
ijtc-462	28	9	is	be	AUX
ijtc-462	28	10	natural	natural	ADJ
ijtc-462	28	11	for	for	SCONJ
ijtc-462	28	12	indonesia	indonesia	PROPN
ijtc-462	28	13	to	to	PART
ijtc-462	28	14	seek	seek	VERB
ijtc-462	28	15	to	to	PART
ijtc-462	28	16	have	have	VERB
ijtc-462	28	17	aeoi	aeoi	NOUN
ijtc-462	28	18	agreements	agreement	NOUN
ijtc-462	28	19	with	with	ADP
ijtc-462	28	20	many	many	ADJ
ijtc-462	28	21	countries	country	NOUN
ijtc-462	28	22	,	,	PUNCT
ijtc-462	28	23	including	include	VERB
ijtc-462	28	24	singapore	singapore	PROPN
ijtc-462	28	25	(	(	PUNCT
ijtc-462	28	26	amendolagine	amendolagine	VERB
ijtc-462	28	27	et	et	PROPN
ijtc-462	28	28	al	al	PROPN
ijtc-462	28	29	.	.	PROPN
ijtc-462	28	30	,	,	PUNCT
ijtc-462	28	31	2021	2021	NUM
ijtc-462	28	32	)	)	PUNCT
ijtc-462	28	33	.	.	PUNCT
ijtc-462	29	1	the	the	DET
ijtc-462	29	2	following	follow	VERB
ijtc-462	29	3	is	be	AUX
ijtc-462	29	4	a	a	DET
ijtc-462	29	5	table	table	NOUN
ijtc-462	29	6	1	1	NUM
ijtc-462	29	7	of	of	ADP
ijtc-462	29	8	the	the	DET
ijtc-462	29	9	development	development	NOUN
ijtc-462	29	10	of	of	ADP
ijtc-462	29	11	aeoi	aeoi	NOUN
ijtc-462	29	12	cooperation	cooperation	NOUN
ijtc-462	29	13	:	:	PUNCT
ijtc-462	29	14	source	source	NOUN
ijtc-462	29	15	:	:	PUNCT
ijtc-462	29	16	oecd	oecd	PROPN
ijtc-462	29	17	,	,	PUNCT
ijtc-462	29	18	global	global	ADJ
ijtc-462	29	19	forum	forum	NOUN
ijtc-462	29	20	on	on	ADP
ijtc-462	29	21	transparency	transparency	NOUN
ijtc-462	29	22	and	and	CCONJ
ijtc-462	29	23	exchange	exchange	NOUN
ijtc-462	29	24	of	of	ADP
ijtc-462	29	25	information	information	NOUN
ijtc-462	29	26	for	for	ADP
ijtc-462	29	27	tax	tax	NOUN
ijtc-462	29	28	purposes	purpose	NOUN
ijtc-462	29	29	(	(	PUNCT
ijtc-462	29	30	as	as	ADP
ijtc-462	29	31	of	of	ADP
ijtc-462	29	32	june	june	PROPN
ijtc-462	29	33	2020	2020	NUM
ijtc-462	29	34	)	)	PUNCT
ijtc-462	29	35	based	base	VERB
ijtc-462	29	36	on	on	ADP
ijtc-462	29	37	the	the	DET
ijtc-462	29	38	table	table	NOUN
ijtc-462	29	39	1	1	NUM
ijtc-462	29	40	above	above	ADV
ijtc-462	29	41	,	,	PUNCT
ijtc-462	29	42	there	there	PRON
ijtc-462	29	43	is	be	VERB
ijtc-462	29	44	a	a	DET
ijtc-462	29	45	significant	significant	ADJ
ijtc-462	29	46	increasing	increase	VERB
ijtc-462	29	47	trend	trend	NOUN
ijtc-462	29	48	in	in	ADP
ijtc-462	29	49	terms	term	NOUN
ijtc-462	29	50	of	of	ADP
ijtc-462	29	51	the	the	DET
ijtc-462	29	52	number	number	NOUN
ijtc-462	29	53	of	of	ADP
ijtc-462	29	54	countries	country	NOUN
ijtc-462	29	55	,	,	PUNCT
ijtc-462	29	56	bilateral	bilateral	ADJ
ijtc-462	29	57	exchanges	exchange	NOUN
ijtc-462	29	58	,	,	PUNCT
ijtc-462	29	59	financial	financial	ADJ
ijtc-462	29	60	accounts	account	NOUN
ijtc-462	29	61	,	,	PUNCT
ijtc-462	29	62	and	and	CCONJ
ijtc-462	29	63	assets	asset	NOUN
ijtc-462	29	64	traced	trace	VERB
ijtc-462	29	65	through	through	ADP
ijtc-462	29	66	aeoi	aeoi	NOUN
ijtc-462	29	67	cooperation	cooperation	NOUN
ijtc-462	29	68	in	in	ADP
ijtc-462	29	69	the	the	DET
ijtc-462	29	70	2017	2017	NUM
ijtc-462	29	71	-	-	SYM
ijtc-462	29	72	2019	2019	NUM
ijtc-462	29	73	period	period	NOUN
ijtc-462	29	74	.	.	PUNCT
ijtc-462	30	1	the	the	DET
ijtc-462	30	2	existence	existence	NOUN
ijtc-462	30	3	of	of	ADP
ijtc-462	30	4	aeoi	aeoi	NOUN
ijtc-462	30	5	between	between	ADP
ijtc-462	30	6	countries	country	NOUN
ijtc-462	30	7	facilitates	facilitate	VERB
ijtc-462	30	8	transparency	transparency	NOUN
ijtc-462	30	9	of	of	ADP
ijtc-462	30	10	taxpayer	taxpayer	PROPN
ijtc-462	30	11	financial	financial	ADJ
ijtc-462	30	12	information	information	NOUN
ijtc-462	30	13	.	.	PUNCT
ijtc-462	31	1	the	the	DET
ijtc-462	31	2	ministry	ministry	PROPN
ijtc-462	31	3	of	of	ADP
ijtc-462	31	4	finance	finance	PROPN
ijtc-462	31	5	said	say	VERB
ijtc-462	31	6	there	there	PRON
ijtc-462	31	7	are	be	VERB
ijtc-462	31	8	assets	asset	NOUN
ijtc-462	31	9	of	of	ADP
ijtc-462	31	10	indonesian	indonesian	ADJ
ijtc-462	31	11	citizens	citizen	NOUN
ijtc-462	31	12	(	(	PUNCT
ijtc-462	31	13	wni	wni	PROPN
ijtc-462	31	14	)	)	PUNCT
ijtc-462	31	15	with	with	ADP
ijtc-462	31	16	a	a	DET
ijtc-462	31	17	value	value	NOUN
ijtc-462	31	18	of	of	ADP
ijtc-462	31	19	more	more	ADJ
ijtc-462	31	20	than	than	ADP
ijtc-462	31	21	rp	rp	NOUN
ijtc-462	31	22	.	.	PROPN
ijtc-462	32	1	1,300	1,300	NUM
ijtc-462	32	2	trillion	trillion	NUM
ijtc-462	32	3	abroad	abroad	ADV
ijtc-462	32	4	that	that	PRON
ijtc-462	32	5	have	have	AUX
ijtc-462	32	6	not	not	PART
ijtc-462	32	7	been	be	AUX
ijtc-462	32	8	reported	report	VERB
ijtc-462	32	9	through	through	ADP
ijtc-462	32	10	the	the	DET
ijtc-462	32	11	spt	spt	NOUN
ijtc-462	32	12	and	and	CCONJ
ijtc-462	32	13	tax	tax	NOUN
ijtc-462	32	14	amnesty	amnesty	NOUN
ijtc-462	32	15	(	(	PUNCT
ijtc-462	32	16	pablo	pablo	NOUN
ijtc-462	32	17	,	,	PUNCT
ijtc-462	32	18	2019	2019	NUM
ijtc-462	32	19	)	)	PUNCT
ijtc-462	32	20	.	.	PUNCT
ijtc-462	33	1	several	several	ADJ
ijtc-462	33	2	companies	company	NOUN
ijtc-462	33	3	in	in	ADP
ijtc-462	33	4	indonesia	indonesia	PROPN
ijtc-462	33	5	are	be	AUX
ijtc-462	33	6	involved	involve	VERB
ijtc-462	33	7	in	in	ADP
ijtc-462	33	8	cases	case	NOUN
ijtc-462	33	9	of	of	ADP
ijtc-462	33	10	tax	tax	NOUN
ijtc-462	33	11	evasion	evasion	NOUN
ijtc-462	33	12	or	or	CCONJ
ijtc-462	33	13	transfer	transfer	NOUN
ijtc-462	33	14	pricing	pricing	NOUN
ijtc-462	33	15	as	as	SCONJ
ijtc-462	33	16	shown	show	VERB
ijtc-462	33	17	in	in	ADP
ijtc-462	33	18	table-2	table-2	NUM
ijtc-462	33	19	below	below	ADV
ijtc-462	33	20	:	:	PUNCT
ijtc-462	33	21	tabel	tabel	NOUN
ijtc-462	33	22	2	2	NUM
ijtc-462	33	23	.	.	PUNCT
ijtc-462	33	24	cases	case	NOUN
ijtc-462	33	25	of	of	ADP
ijtc-462	33	26	transfer	transfer	NOUN
ijtc-462	33	27	pricing	pricing	NOUN
ijtc-462	33	28	practices	practice	NOUN
ijtc-462	33	29	in	in	ADP
ijtc-462	33	30	indonesia	indonesia	PROPN
ijtc-462	33	31	n	n	PROPN
ijtc-462	33	32	o	o	PROPN
ijtc-462	33	33	company	company	NOUN
ijtc-462	33	34	number	number	NOUN
ijtc-462	33	35	of	of	ADP
ijtc-462	33	36	tax	tax	NOUN
ijtc-462	33	37	disputes	dispute	NOUN
ijtc-462	33	38	(	(	PUNCT
ijtc-462	33	39	in	in	ADP
ijtc-462	33	40	rp	rp	NOUN
ijtc-462	33	41	)	)	PUNCT
ijtc-462	33	42	link	link	NOUN
ijtc-462	33	43	/	/	SYM
ijtc-462	33	44	source	source	NOUN
ijtc-462	33	45	of	of	ADP
ijtc-462	33	46	court	court	NOUN
ijtc-462	33	47	decision	decision	NOUN
ijtc-462	33	48	1	1	NUM
ijtc-462	33	49	.	.	PUNCT
ijtc-462	34	1	toyota	toyota	PROPN
ijtc-462	34	2	motor	motor	PROPN
ijtc-462	34	3	manufacturing	manufacturing	PROPN
ijtc-462	34	4	indonesia	indonesia	PROPN
ijtc-462	34	5	1,2	1,2	NUM
ijtc-462	34	6	tril	tril	PROPN
ijtc-462	34	7	lion	lion	NOUN
ijtc-462	34	8	tempo	tempo	PROPN
ijtc-462	34	9	prahara	prahara	VERB
ijtc-462	34	10	pajak	pajak	PROPN
ijtc-462	34	11	raja	raja	PROPN
ijtc-462	34	12	otomotif	otomotif	PROPN
ijtc-462	34	13	(	(	PUNCT
ijtc-462	34	14	tempo	tempo	NOUN
ijtc-462	34	15	,	,	PUNCT
ijtc-462	34	16	2014	2014	NUM
ijtc-462	34	17	)	)	PUNCT
ijtc-462	34	18	https://majalah.tempo.co/read/in	https://majalah.tempo.co/read/in	PROPN
ijtc-462	34	19	vestigasi/145213/	vestigasi/145213/	ADJ
ijtc-462	34	20	prahara	prahara	NOUN
ijtc-462	34	21	-	-	PUNCT
ijtc-462	34	22	pajak	pajak	ADJ
ijtc-462	34	23	-	-	PUNCT
ijtc-462	34	24	raja	raja	NOUN
ijtc-462	34	25	-	-	PUNCT
ijtc-462	34	26	otomotif	otomotif	PROPN
ijtc-462	34	27	2	2	NUM
ijtc-462	34	28	.	.	PUNCT
ijtc-462	35	1	pt	pt	PROPN
ijtc-462	35	2	.	.	PROPN
ijtc-462	35	3	asian	asian	PROPN
ijtc-462	35	4	agri	agri	NOUN
ijtc-462	35	5	group	group	NOUN
ijtc-462	35	6	2,5	2,5	NUM
ijtc-462	35	7	tril	tril	NOUN
ijtc-462	35	8	lion	lion	NOUN
ijtc-462	35	9	putusan	putusan	NOUN
ijtc-462	35	10	mahkamah	mahkamah	PROPN
ijtc-462	35	11	agung	agung	VERB
ijtc-462	35	12	no	no	INTJ
ijtc-462	35	13	.	.	PUNCT
ijtc-462	35	14	2239k	2239k	NUM
ijtc-462	35	15	/	/	SYM
ijtc-462	35	16	pid.sus/	pid.sus/	NOUN
ijtc-462	35	17	2012	2012	NUM
ijtc-462	35	18	.	.	PUNCT
ijtc-462	36	1	(	(	PUNCT
ijtc-462	36	2	sarwoko	sarwoko	NOUN
ijtc-462	36	3	,	,	PUNCT
ijtc-462	36	4	2012	2012	NUM
ijtc-462	36	5	)	)	PUNCT
ijtc-462	36	6	file:///c:/users	file:///c:/user	NOUN
ijtc-462	36	7	/	/	SYM
ijtc-462	36	8	hp	hp	PROPN
ijtc-462	36	9	/	/	NOUN
ijtc-462	36	10	downloads	download	NOUN
ijtc-462	36	11	/putusan_puthttps://www.ilomata.org	/putusan_puthttps://www.ilomata.org	PUNCT
ijtc-462	36	12	/	/	SYM
ijtc-462	36	13	index.php	index.php	VERB
ijtc-462	36	14	/	/	SYM
ijtc-462	36	15	ijtc	ijtc	ADJ
ijtc-462	36	16	https://majalah.tempo.co/read/investigasi/145213/	https://majalah.tempo.co/read/investigasi/145213/	PROPN
ijtc-462	36	17	https://majalah.tempo.co/read/investigasi/145213/	https://majalah.tempo.co/read/investigasi/145213/	NOUN
ijtc-462	36	18	file:///c:/users	file:///c:/user	NOUN
ijtc-462	36	19	/	/	SYM
ijtc-462	36	20	hp	hp	PROPN
ijtc-462	36	21	/	/	SYM
ijtc-462	36	22	downloads	download	NOUN
ijtc-462	36	23	/	/	SYM
ijtc-462	36	24	putusan_put-67452ppm.va15201520220413.pdf	putusan_put-67452ppm.va15201520220413.pdf	NOUN
ijtc-462	36	25	file:///c:/users	file:///c:/user	NOUN
ijtc-462	36	26	/	/	SYM
ijtc-462	36	27	hp	hp	PROPN
ijtc-462	36	28	/	/	SYM
ijtc-462	36	29	downloads	download	NOUN
ijtc-462	36	30	/	/	SYM
ijtc-462	36	31	putusan_put-67452ppm.va15201520220413.pdf	putusan_put-67452ppm.va15201520220413.pdf	X
ijtc-462	36	32	automatic	automatic	ADJ
ijtc-462	36	33	exchange	exchange	NOUN
ijtc-462	36	34	of	of	ADP
ijtc-462	36	35	information	information	NOUN
ijtc-462	36	36	review	review	NOUN
ijtc-462	36	37	from	from	ADP
ijtc-462	36	38	the	the	DET
ijtc-462	36	39	perspective	perspective	NOUN
ijtc-462	36	40	of	of	ADP
ijtc-462	36	41	its	its	PRON
ijtc-462	36	42	effectives	effective	NOUN
ijtc-462	36	43	in	in	ADP
ijtc-462	36	44	minimizing	minimize	VERB
ijtc-462	36	45	tax	tax	NOUN
ijtc-462	36	46	evasion	evasion	NOUN
ijtc-462	36	47	pohan	pohan	NOUN
ijtc-462	36	48	,	,	PUNCT
ijtc-462	36	49	rahmi	rahmi	NOUN
ijtc-462	36	50	,	,	PUNCT
ijtc-462	36	51	arimbhi	arimbhi	ADJ
ijtc-462	36	52	,	,	PUNCT
ijtc-462	36	53	and	and	CCONJ
ijtc-462	36	54	junaidi	junaidi	NOUN
ijtc-462	36	55	119	119	NUM
ijtc-462	36	56	|	|	ADV
ijtc-462	36	57	ilomata	ilomata	PROPN
ijtc-462	36	58	international	international	ADJ
ijtc-462	36	59	journal	journal	NOUN
ijtc-462	36	60	of	of	ADP
ijtc-462	36	61	tax	tax	PROPN
ijtc-462	36	62	&	&	CCONJ
ijtc-462	36	63	accounting	accounting	PROPN
ijtc-462	36	64	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	36	65	67452ppm.va15201520220413.pdf	67452ppm.va15201520220413.pdf	NUM
ijtc-462	36	66	3	3	NUM
ijtc-462	36	67	.	.	PUNCT
ijtc-462	37	1	multinational	multinational	ADJ
ijtc-462	37	2	company	company	NOUN
ijtc-462	37	3	practices	practice	NOUN
ijtc-462	37	4	(	(	PUNCT
ijtc-462	37	5	mostly	mostly	ADV
ijtc-462	37	6	transfer	transfer	VERB
ijtc-462	37	7	pricing	pricing	NOUN
ijtc-462	37	8	according	accord	VERB
ijtc-462	37	9	to	to	ADP
ijtc-462	37	10	yustinius	yustinius	PROPN
ijtc-462	37	11	prastowo	prastowo	NOUN
ijtc-462	37	12	,	,	PUNCT
ijtc-462	37	13	the	the	DET
ijtc-462	37	14	executive	executive	ADJ
ijtc-462	37	15	director	director	NOUN
ijtc-462	37	16	of	of	ADP
ijtc-462	37	17	the	the	DET
ijtc-462	37	18	center	center	NOUN
ijtc-462	37	19	for	for	ADP
ijtc-462	37	20	indonesian	indonesian	ADJ
ijtc-462	37	21	taxation	taxation	NOUN
ijtc-462	37	22	)	)	PUNCT
ijtc-462	37	23	150	150	NUM
ijtc-462	37	24	tril	tril	NOUN
ijtc-462	37	25	lion	lion	NOUN
ijtc-462	37	26	(	(	PUNCT
ijtc-462	37	27	neraca	neraca	PROPN
ijtc-462	37	28	,	,	PUNCT
ijtc-462	37	29	2015	2015	NUM
ijtc-462	37	30	)	)	PUNCT
ijtc-462	37	31	https://economy.okezone.com/re	https://economy.okezone.com/re	PROPN
ijtc-462	37	32	ad/2015/09/16/20/1215476	ad/2015/09/16/20/1215476	PROPN
ijtc-462	37	33	/	/	SYM
ijtc-462	37	34	pra	pra	NOUN
ijtc-462	37	35	ktik	ktik	NOUN
ijtc-462	37	36	-	-	PUNCT
ijtc-462	37	37	transfer	transfer	NOUN
ijtc-462	37	38	-	-	PUNCT
ijtc-462	37	39	pricing	pricing	NOUN
ijtc-462	37	40	-	-	PUNCT
ijtc-462	37	41	sebabkanindonesia	sebabkanindonesia	NOUN
ijtc-462	37	42	-	-	PUNCT
ijtc-462	37	43	rugi	rugi	NOUN
ijtc-462	37	44	-	-	PUNCT
ijtc-462	37	45	rp100	rp100	NOUN
ijtc-462	37	46	-	-	PUNCT
ijtc-462	37	47	t	t	NOUN
ijtc-462	37	48	tanggal	tanggal	PROPN
ijtc-462	37	49	16	16	NUM
ijtc-462	37	50	september	september	PROPN
ijtc-462	37	51	2015	2015	NUM
ijtc-462	37	52	the	the	DET
ijtc-462	37	53	phenomenon	phenomenon	NOUN
ijtc-462	37	54	that	that	SCONJ
ijtc-462	37	55	the	the	DET
ijtc-462	37	56	authors	author	NOUN
ijtc-462	37	57	raise	raise	VERB
ijtc-462	37	58	from	from	ADP
ijtc-462	37	59	the	the	DET
ijtc-462	37	60	research	research	NOUN
ijtc-462	37	61	above	above	ADP
ijtc-462	37	62	and	and	CCONJ
ijtc-462	37	63	from	from	ADP
ijtc-462	37	64	the	the	DET
ijtc-462	37	65	table	table	NOUN
ijtc-462	37	66	2	2	NUM
ijtc-462	37	67	above	above	ADV
ijtc-462	37	68	is	be	AUX
ijtc-462	37	69	that	that	PRON
ijtc-462	37	70	quite	quite	DET
ijtc-462	37	71	a	a	DET
ijtc-462	37	72	number	number	NOUN
ijtc-462	37	73	of	of	ADP
ijtc-462	37	74	taxpayers	taxpayer	NOUN
ijtc-462	37	75	in	in	ADP
ijtc-462	37	76	indonesia	indonesia	PROPN
ijtc-462	37	77	and	and	CCONJ
ijtc-462	37	78	abroad	abroad	ADV
ijtc-462	37	79	are	be	AUX
ijtc-462	37	80	practicing	practice	VERB
ijtc-462	37	81	tax	tax	NOUN
ijtc-462	37	82	evasion	evasion	NOUN
ijtc-462	37	83	/	/	SYM
ijtc-462	37	84	evasion	evasion	NOUN
ijtc-462	37	85	which	which	PRON
ijtc-462	37	86	has	have	VERB
ijtc-462	37	87	an	an	DET
ijtc-462	37	88	impact	impact	NOUN
ijtc-462	37	89	on	on	ADP
ijtc-462	37	90	reducing	reduce	VERB
ijtc-462	37	91	tax	tax	NOUN
ijtc-462	37	92	revenues	revenue	NOUN
ijtc-462	37	93	.	.	PUNCT
ijtc-462	38	1	to	to	PART
ijtc-462	38	2	minimize	minimize	VERB
ijtc-462	38	3	such	such	ADJ
ijtc-462	38	4	practices	practice	NOUN
ijtc-462	38	5	,	,	PUNCT
ijtc-462	38	6	indonesia	indonesia	PROPN
ijtc-462	38	7	as	as	ADP
ijtc-462	38	8	a	a	DET
ijtc-462	38	9	member	member	NOUN
ijtc-462	38	10	of	of	ADP
ijtc-462	38	11	the	the	DET
ijtc-462	38	12	g20	g20	PROPN
ijtc-462	38	13	implements	implement	NOUN
ijtc-462	38	14	aeoi	aeoi	NOUN
ijtc-462	38	15	.	.	PUNCT
ijtc-462	39	1	precisely	precisely	ADV
ijtc-462	39	2	during	during	ADP
ijtc-462	39	3	the	the	DET
ijtc-462	39	4	covid-19	covid-19	PROPN
ijtc-462	39	5	pandemic	pandemic	NOUN
ijtc-462	39	6	,	,	PUNCT
ijtc-462	39	7	this	this	PRON
ijtc-462	39	8	should	should	AUX
ijtc-462	39	9	be	be	AUX
ijtc-462	39	10	a	a	DET
ijtc-462	39	11	good	good	ADJ
ijtc-462	39	12	momentum	momentum	NOUN
ijtc-462	39	13	for	for	SCONJ
ijtc-462	39	14	indonesia	indonesia	PROPN
ijtc-462	39	15	to	to	PART
ijtc-462	39	16	stimulate	stimulate	VERB
ijtc-462	39	17	investment	investment	NOUN
ijtc-462	39	18	optimism	optimism	NOUN
ijtc-462	39	19	and	and	CCONJ
ijtc-462	39	20	suppress	suppress	VERB
ijtc-462	39	21	tax	tax	NOUN
ijtc-462	39	22	avoidance	avoidance	NOUN
ijtc-462	39	23	/	/	SYM
ijtc-462	39	24	evasion	evasion	NOUN
ijtc-462	39	25	practices	practice	NOUN
ijtc-462	39	26	,	,	PUNCT
ijtc-462	39	27	in	in	ADP
ijtc-462	39	28	order	order	NOUN
ijtc-462	39	29	to	to	PART
ijtc-462	39	30	increase	increase	VERB
ijtc-462	39	31	tax	tax	NOUN
ijtc-462	39	32	revenue	revenue	NOUN
ijtc-462	39	33	(	(	PUNCT
ijtc-462	39	34	aditya	aditya	PROPN
ijtc-462	39	35	,	,	PUNCT
ijtc-462	39	36	2021	2021	NUM
ijtc-462	39	37	;	;	PUNCT
ijtc-462	39	38	indahsari	indahsari	PROPN
ijtc-462	39	39	&	&	CCONJ
ijtc-462	39	40	fitriandi	fitriandi	PROPN
ijtc-462	39	41	,	,	PUNCT
ijtc-462	39	42	2021	2021	NUM
ijtc-462	39	43	;	;	PUNCT
ijtc-462	39	44	padyanoor	padyanoor	NOUN
ijtc-462	39	45	,	,	PUNCT
ijtc-462	39	46	2020	2020	NUM
ijtc-462	39	47	;	;	PUNCT
ijtc-462	39	48	tibulca	tibulca	ADV
ijtc-462	39	49	,	,	PUNCT
ijtc-462	39	50	2021	2021	NUM
ijtc-462	39	51	;	;	PUNCT
ijtc-462	39	52	wantasen	wantasen	PROPN
ijtc-462	39	53	et	et	PROPN
ijtc-462	39	54	al	al	PROPN
ijtc-462	39	55	.	.	PROPN
ijtc-462	39	56	,	,	PUNCT
ijtc-462	39	57	2021	2021	NUM
ijtc-462	39	58	;	;	PUNCT
ijtc-462	39	59	zarghami	zarghami	NOUN
ijtc-462	39	60	,	,	PUNCT
ijtc-462	39	61	2021	2021	NUM
ijtc-462	39	62	)	)	PUNCT
ijtc-462	39	63	.	.	PUNCT
ijtc-462	40	1	the	the	DET
ijtc-462	40	2	research	research	NOUN
ijtc-462	40	3	objective	objective	NOUN
ijtc-462	40	4	,	,	PUNCT
ijtc-462	40	5	firstly	firstly	ADV
ijtc-462	40	6	,	,	PUNCT
ijtc-462	40	7	is	be	AUX
ijtc-462	40	8	to	to	PART
ijtc-462	40	9	review	review	VERB
ijtc-462	40	10	the	the	DET
ijtc-462	40	11	implementation	implementation	NOUN
ijtc-462	40	12	of	of	ADP
ijtc-462	40	13	aeoi	aeoi	NOUN
ijtc-462	40	14	from	from	ADP
ijtc-462	40	15	the	the	DET
ijtc-462	40	16	perspective	perspective	NOUN
ijtc-462	40	17	of	of	ADP
ijtc-462	40	18	its	its	PRON
ijtc-462	40	19	effectiveness	effectiveness	NOUN
ijtc-462	40	20	in	in	ADP
ijtc-462	40	21	minimizing	minimize	VERB
ijtc-462	40	22	tax	tax	NOUN
ijtc-462	40	23	evasion	evasion	NOUN
ijtc-462	40	24	at	at	ADP
ijtc-462	40	25	the	the	DET
ijtc-462	40	26	directorate	directorate	ADJ
ijtc-462	40	27	general	general	NOUN
ijtc-462	40	28	of	of	ADP
ijtc-462	40	29	taxes	taxis	NOUN
ijtc-462	40	30	.	.	PUNCT
ijtc-462	41	1	second	second	ADJ
ijtc-462	41	2	,	,	PUNCT
ijtc-462	41	3	to	to	PART
ijtc-462	41	4	analyze	analyze	VERB
ijtc-462	41	5	what	what	PRON
ijtc-462	41	6	factors	factor	NOUN
ijtc-462	41	7	are	be	AUX
ijtc-462	41	8	still	still	ADV
ijtc-462	41	9	hindering	hinder	VERB
ijtc-462	41	10	the	the	DET
ijtc-462	41	11	smooth	smooth	ADJ
ijtc-462	41	12	running	running	NOUN
ijtc-462	41	13	of	of	ADP
ijtc-462	41	14	the	the	DET
ijtc-462	41	15	aeoi	aeoi	NOUN
ijtc-462	41	16	policy	policy	NOUN
ijtc-462	41	17	to	to	PART
ijtc-462	41	18	be	be	AUX
ijtc-462	41	19	input	input	VERB
ijtc-462	41	20	in	in	ADP
ijtc-462	41	21	solutions	solution	NOUN
ijtc-462	41	22	or	or	CCONJ
ijtc-462	41	23	formulating	formulate	VERB
ijtc-462	41	24	a	a	DET
ijtc-462	41	25	plan	plan	NOUN
ijtc-462	41	26	of	of	ADP
ijtc-462	41	27	action	action	NOUN
ijtc-462	41	28	by	by	ADP
ijtc-462	41	29	the	the	DET
ijtc-462	41	30	government	government	NOUN
ijtc-462	41	31	to	to	PART
ijtc-462	41	32	overcome	overcome	VERB
ijtc-462	41	33	bottlenecks	bottleneck	NOUN
ijtc-462	41	34	in	in	ADP
ijtc-462	41	35	its	its	PRON
ijtc-462	41	36	implementation	implementation	NOUN
ijtc-462	41	37	.	.	PUNCT
ijtc-462	42	1	•	•	NUM
ijtc-462	42	2	literature	literature	PROPN
ijtc-462	42	3	review	review	NOUN
ijtc-462	42	4	1	1	NUM
ijtc-462	42	5	.	.	PUNCT
ijtc-462	42	6	effectiveness	effectiveness	NOUN
ijtc-462	42	7	parameter	parameter	NOUN
ijtc-462	42	8	:	:	PUNCT
ijtc-462	42	9	the	the	DET
ijtc-462	42	10	parameter	parameter	NOUN
ijtc-462	42	11	"	"	PUNCT
ijtc-462	42	12	effective	effective	ADJ
ijtc-462	42	13	interpretation	interpretation	NOUN
ijtc-462	42	14	value	value	NOUN
ijtc-462	42	15	"	"	PUNCT
ijtc-462	42	16	can	can	AUX
ijtc-462	42	17	be	be	AUX
ijtc-462	42	18	used	use	VERB
ijtc-462	42	19	to	to	PART
ijtc-462	42	20	measure	measure	VERB
ijtc-462	42	21	effectiveness	effectiveness	NOUN
ijtc-462	42	22	,	,	PUNCT
ijtc-462	42	23	according	accord	VERB
ijtc-462	42	24	to	to	ADP
ijtc-462	42	25	minister	minister	PROPN
ijtc-462	42	26	of	of	ADP
ijtc-462	42	27	home	home	NOUN
ijtc-462	42	28	affairs	affair	NOUN
ijtc-462	42	29	decree	decree	NOUN
ijtc-462	42	30	no	no	NOUN
ijtc-462	42	31	.	.	PUNCT
ijtc-462	43	1	690.900	690.900	NUM
ijtc-462	43	2	-	-	SYM
ijtc-462	43	3	327	327	NUM
ijtc-462	43	4	of	of	ADP
ijtc-462	43	5	1996	1996	NUM
ijtc-462	43	6	are	be	AUX
ijtc-462	43	7	as	as	SCONJ
ijtc-462	43	8	follows	follow	VERB
ijtc-462	43	9	:	:	PUNCT
ijtc-462	43	10	very	very	ADV
ijtc-462	43	11	effective	effective	ADJ
ijtc-462	43	12	criteria	criterion	NOUN
ijtc-462	43	13	if	if	SCONJ
ijtc-462	43	14	the	the	DET
ijtc-462	43	15	interpretation	interpretation	NOUN
ijtc-462	43	16	value	value	NOUN
ijtc-462	43	17	is	be	AUX
ijtc-462	43	18	:	:	PUNCT
ijtc-462	43	19	e>100	e>100	ADJ
ijtc-462	43	20	%	%	NOUN
ijtc-462	43	21	;	;	PUNCT
ijtc-462	43	22	effective	effective	ADJ
ijtc-462	43	23	criteria	criterion	NOUN
ijtc-462	43	24	if	if	SCONJ
ijtc-462	43	25	the	the	DET
ijtc-462	43	26	interpretation	interpretation	NOUN
ijtc-462	43	27	value	value	NOUN
ijtc-462	43	28	:	:	PUNCT
ijtc-462	43	29	90	90	NUM
ijtc-462	43	30	%	%	NOUN
ijtc-462	43	31	<	<	X
ijtc-462	43	32	e	e	X
ijtc-462	43	33	<	<	X
ijtc-462	43	34	100	100	NUM
ijtc-462	43	35	%	%	NOUN
ijtc-462	43	36	;	;	PUNCT
ijtc-462	43	37	criteria	criterion	NOUN
ijtc-462	43	38	sufficiently	sufficiently	ADV
ijtc-462	43	39	effective	effective	ADJ
ijtc-462	43	40	if	if	SCONJ
ijtc-462	43	41	the	the	DET
ijtc-462	43	42	interpretation	interpretation	NOUN
ijtc-462	43	43	value	value	NOUN
ijtc-462	43	44	:	:	PUNCT
ijtc-462	43	45	80	80	NUM
ijtc-462	43	46	%	%	NOUN
ijtc-462	43	47	<	<	X
ijtc-462	43	48	e	e	X
ijtc-462	43	49	<	<	X
ijtc-462	43	50	90	90	NUM
ijtc-462	43	51	%	%	NOUN
ijtc-462	43	52	;	;	PUNCT
ijtc-462	43	53	less	less	ADV
ijtc-462	43	54	effective	effective	ADJ
ijtc-462	43	55	criteria	criterion	NOUN
ijtc-462	43	56	if	if	SCONJ
ijtc-462	43	57	the	the	DET
ijtc-462	43	58	interpretation	interpretation	NOUN
ijtc-462	43	59	value	value	NOUN
ijtc-462	43	60	:	:	PUNCT
ijtc-462	43	61	60	60	NUM
ijtc-462	43	62	%	%	NOUN
ijtc-462	43	63	<	<	X
ijtc-462	43	64	e	e	X
ijtc-462	43	65	_	_	PUNCT
ijtc-462	43	66	>	>	X
ijtc-462	43	67	80	80	NUM
ijtc-462	43	68	%	%	NOUN
ijtc-462	43	69	;	;	PUNCT
ijtc-462	43	70	ineffective	ineffective	ADJ
ijtc-462	43	71	criteria	criterion	NOUN
ijtc-462	43	72	if	if	SCONJ
ijtc-462	43	73	the	the	DET
ijtc-462	43	74	interpretation	interpretation	NOUN
ijtc-462	43	75	value	value	NOUN
ijtc-462	43	76	:	:	PUNCT
ijtc-462	44	1	e	e	X
ijtc-462	44	2	_	_	PUNCT
ijtc-462	44	3	<	<	X
ijtc-462	44	4	60	60	NUM
ijtc-462	44	5	%	%	NOUN
ijtc-462	44	6	.	.	PUNCT
ijtc-462	45	1	(	(	PUNCT
ijtc-462	45	2	pohan	pohan	ADP
ijtc-462	45	3	,	,	PUNCT
ijtc-462	45	4	2021	2021	NUM
ijtc-462	45	5	)	)	PUNCT
ijtc-462	45	6	.	.	PUNCT
ijtc-462	46	1	meanwhile	meanwhile	ADV
ijtc-462	46	2	,	,	PUNCT
ijtc-462	46	3	according	accord	VERB
ijtc-462	46	4	to	to	ADP
ijtc-462	46	5	devas	devas	NOUN
ijtc-462	46	6	(	(	PUNCT
ijtc-462	46	7	pohan	pohan	NOUN
ijtc-462	46	8	,	,	PUNCT
ijtc-462	46	9	2021	2021	NUM
ijtc-462	46	10	)	)	PUNCT
ijtc-462	46	11	effectiveness	effectiveness	NOUN
ijtc-462	46	12	is	be	AUX
ijtc-462	46	13	a	a	DET
ijtc-462	46	14	measure	measure	NOUN
ijtc-462	46	15	of	of	ADP
ijtc-462	46	16	the	the	DET
ijtc-462	46	17	success	success	NOUN
ijtc-462	46	18	of	of	ADP
ijtc-462	46	19	an	an	DET
ijtc-462	46	20	organization	organization	NOUN
ijtc-462	46	21	in	in	ADP
ijtc-462	46	22	achieving	achieve	VERB
ijtc-462	46	23	organizational	organizational	ADJ
ijtc-462	46	24	goals	goal	NOUN
ijtc-462	46	25	that	that	PRON
ijtc-462	46	26	have	have	AUX
ijtc-462	46	27	been	be	AUX
ijtc-462	46	28	set	set	VERB
ijtc-462	46	29	.	.	PUNCT
ijtc-462	47	1	if	if	SCONJ
ijtc-462	47	2	an	an	DET
ijtc-462	47	3	organization	organization	NOUN
ijtc-462	47	4	succeeds	succeed	VERB
ijtc-462	47	5	in	in	ADP
ijtc-462	47	6	achieving	achieve	VERB
ijtc-462	47	7	its	its	PRON
ijtc-462	47	8	goals	goal	NOUN
ijtc-462	47	9	,	,	PUNCT
ijtc-462	47	10	the	the	DET
ijtc-462	47	11	organization	organization	NOUN
ijtc-462	47	12	is	be	AUX
ijtc-462	47	13	said	say	VERB
ijtc-462	47	14	to	to	PART
ijtc-462	47	15	have	have	AUX
ijtc-462	47	16	been	be	AUX
ijtc-462	47	17	running	run	VERB
ijtc-462	47	18	effectively	effectively	ADV
ijtc-462	47	19	.	.	PUNCT
ijtc-462	48	1	effectiveness	effectiveness	NOUN
ijtc-462	48	2	measures	measure	NOUN
ijtc-462	48	3	how	how	SCONJ
ijtc-462	48	4	much	much	ADJ
ijtc-462	48	5	success	success	NOUN
ijtc-462	48	6	in	in	ADP
ijtc-462	48	7	achieving	achieve	VERB
ijtc-462	48	8	the	the	DET
ijtc-462	48	9	revenue	revenue	NOUN
ijtc-462	48	10	target	target	NOUN
ijtc-462	48	11	that	that	PRON
ijtc-462	48	12	should	should	AUX
ijtc-462	48	13	be	be	AUX
ijtc-462	48	14	achieved	achieve	VERB
ijtc-462	48	15	in	in	ADP
ijtc-462	48	16	a	a	DET
ijtc-462	48	17	certain	certain	ADJ
ijtc-462	48	18	period	period	NOUN
ijtc-462	48	19	.	.	PUNCT
ijtc-462	49	1	by	by	ADP
ijtc-462	49	2	using	use	VERB
ijtc-462	49	3	this	this	DET
ijtc-462	49	4	theory	theory	NOUN
ijtc-462	49	5	,	,	PUNCT
ijtc-462	49	6	it	it	PRON
ijtc-462	49	7	is	be	AUX
ijtc-462	49	8	expected	expect	VERB
ijtc-462	49	9	to	to	PART
ijtc-462	49	10	measure	measure	VERB
ijtc-462	49	11	the	the	DET
ijtc-462	49	12	effectiveness	effectiveness	NOUN
ijtc-462	49	13	of	of	ADP
ijtc-462	49	14	aeoi	aeoi	NOUN
ijtc-462	49	15	in	in	ADP
ijtc-462	49	16	minimizing	minimize	VERB
ijtc-462	49	17	tax	tax	NOUN
ijtc-462	49	18	evasion	evasion	NOUN
ijtc-462	49	19	at	at	ADP
ijtc-462	49	20	dgt	dgt	PROPN
ijtc-462	49	21	2	2	NUM
ijtc-462	49	22	.	.	PUNCT
ijtc-462	49	23	effectiveness	effectiveness	NOUN
ijtc-462	49	24	indicators	indicator	NOUN
ijtc-462	49	25	:	:	PUNCT
ijtc-462	49	26	according	accord	VERB
ijtc-462	49	27	to	to	ADP
ijtc-462	49	28	berger	berger	PROPN
ijtc-462	49	29	sikora	sikora	PROPN
ijtc-462	49	30	(	(	PUNCT
ijtc-462	49	31	pohan	pohan	NOUN
ijtc-462	49	32	,	,	PUNCT
ijtc-462	49	33	2021	2021	NUM
ijtc-462	49	34	)	)	PUNCT
ijtc-462	49	35	the	the	DET
ijtc-462	49	36	effectiveness	effectiveness	NOUN
ijtc-462	49	37	indicators	indicator	NOUN
ijtc-462	49	38	are	be	AUX
ijtc-462	49	39	as	as	SCONJ
ijtc-462	49	40	follows	follow	VERB
ijtc-462	49	41	:	:	PUNCT
ijtc-462	49	42	i.	i.	NOUN
ijtc-462	49	43	commitment	commitment	PROPN
ijtc-462	49	44	,	,	PUNCT
ijtc-462	49	45	ii	ii	PROPN
ijtc-462	49	46	.	.	PUNCT
ijtc-462	49	47	competence	competence	NOUN
ijtc-462	49	48	and	and	CCONJ
ijtc-462	49	49	iii	iii	NOUN
ijtc-462	49	50	.	.	PUNCT
ijtc-462	49	51	coordination	coordination	NOUN
ijtc-462	49	52	.	.	PUNCT
ijtc-462	50	1	3	3	X
ijtc-462	50	2	.	.	X
ijtc-462	50	3	automatic	automatic	ADJ
ijtc-462	50	4	exchange	exchange	NOUN
ijtc-462	50	5	of	of	ADP
ijtc-462	50	6	information	information	NOUN
ijtc-462	50	7	:	:	PUNCT
ijtc-462	50	8	according	accord	VERB
ijtc-462	50	9	to	to	ADP
ijtc-462	50	10	(	(	PUNCT
ijtc-462	50	11	pohan	pohan	NOUN
ijtc-462	50	12	,	,	PUNCT
ijtc-462	50	13	2019	2019	NUM
ijtc-462	50	14	)	)	PUNCT
ijtc-462	50	15	"	"	PUNCT
ijtc-462	50	16	exchange	exchange	NOUN
ijtc-462	50	17	of	of	ADP
ijtc-462	50	18	information	information	NOUN
ijtc-462	50	19	is	be	AUX
ijtc-462	50	20	the	the	DET
ijtc-462	50	21	exchange	exchange	NOUN
ijtc-462	50	22	of	of	ADP
ijtc-462	50	23	information	information	NOUN
ijtc-462	50	24	related	relate	VERB
ijtc-462	50	25	to	to	ADP
ijtc-462	50	26	taxation	taxation	NOUN
ijtc-462	50	27	based	base	VERB
ijtc-462	50	28	on	on	ADP
ijtc-462	50	29	an	an	DET
ijtc-462	50	30	international	international	ADJ
ijtc-462	50	31	agreement	agreement	NOUN
ijtc-462	50	32	or	or	CCONJ
ijtc-462	50	33	exchange	exchange	NOUN
ijtc-462	50	34	of	of	ADP
ijtc-462	50	35	information	information	NOUN
ijtc-462	50	36	(	(	PUNCT
ijtc-462	50	37	aeoi	aeoi	NOUN
ijtc-462	50	38	)	)	PUNCT
ijtc-462	50	39	as	as	ADP
ijtc-462	50	40	the	the	DET
ijtc-462	50	41	implementation	implementation	NOUN
ijtc-462	50	42	of	of	ADP
ijtc-462	50	43	an	an	DET
ijtc-462	50	44	international	international	ADJ
ijtc-462	50	45	agreement	agreement	NOUN
ijtc-462	50	46	"	"	PUNCT
ijtc-462	50	47	the	the	DET
ijtc-462	50	48	objectives	objective	NOUN
ijtc-462	50	49	of	of	ADP
ijtc-462	50	50	aeoi	aeoi	NOUN
ijtc-462	50	51	,	,	PUNCT
ijtc-462	50	52	according	accord	VERB
ijtc-462	50	53	to	to	ADP
ijtc-462	50	54	(	(	PUNCT
ijtc-462	50	55	pohan	pohan	NOUN
ijtc-462	50	56	,	,	PUNCT
ijtc-462	50	57	2019	2019	NUM
ijtc-462	50	58	)	)	PUNCT
ijtc-462	50	59	are	be	AUX
ijtc-462	50	60	:	:	PUNCT
ijtc-462	50	61	i.	i.	NOUN
ijtc-462	50	62	preventing	prevent	VERB
ijtc-462	50	63	tax	tax	NOUN
ijtc-462	50	64	avoidance	avoidance	NOUN
ijtc-462	50	65	ii	ii	PROPN
ijtc-462	50	66	.	.	PUNCT
ijtc-462	51	1	preventing	prevent	VERB
ijtc-462	51	2	tax	tax	NOUN
ijtc-462	51	3	abuse	abuse	NOUN
ijtc-462	51	4	iii	iii	NOUN
ijtc-462	51	5	.	.	PUNCT
ijtc-462	52	1	preventing	prevent	VERB
ijtc-462	52	2	the	the	DET
ijtc-462	52	3	misuse	misuse	NOUN
ijtc-462	52	4	of	of	ADP
ijtc-462	52	5	tax	tax	NOUN
ijtc-462	52	6	treaty	treaty	NOUN
ijtc-462	52	7	by	by	ADP
ijtc-462	52	8	unauthorized	unauthorized	ADJ
ijtc-462	52	9	parties	party	NOUN
ijtc-462	52	10	;	;	PUNCT
ijtc-462	52	11	and/or	and/or	CCONJ
ijtc-462	52	12	iv	iv	X
ijtc-462	52	13	.	.	PUNCT
ijtc-462	53	1	obtain	obtain	VERB
ijtc-462	53	2	information	information	NOUN
ijtc-462	53	3	related	relate	VERB
ijtc-462	53	4	to	to	ADP
ijtc-462	53	5	the	the	DET
ijtc-462	53	6	fulfillment	fulfillment	NOUN
ijtc-462	53	7	of	of	ADP
ijtc-462	53	8	taxpayer	taxpayer	NOUN
ijtc-462	53	9	's	's	PART
ijtc-462	53	10	tax	tax	NOUN
ijtc-462	53	11	obligations	obligation	NOUN
ijtc-462	53	12	.	.	PUNCT
ijtc-462	54	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	54	2	file:///c:/users	file:///c:/user	NOUN
ijtc-462	54	3	/	/	SYM
ijtc-462	54	4	hp	hp	PROPN
ijtc-462	54	5	/	/	SYM
ijtc-462	54	6	downloads	download	NOUN
ijtc-462	54	7	/	/	SYM
ijtc-462	54	8	putusan_put-67452ppm.va15201520220413.pdf	putusan_put-67452ppm.va15201520220413.pdf	PROPN
ijtc-462	54	9	https://economy.okezone.com/read/2015/09/16/20/1215476/praktik-transfer-pricing-sebabkan-indonesia-rugi-rp100-t	https://economy.okezone.com/read/2015/09/16/20/1215476/praktik-transfer-pricing-sebabkan-indonesia-rugi-rp100-t	PROPN
ijtc-462	54	10	https://economy.okezone.com/read/2015/09/16/20/1215476/praktik-transfer-pricing-sebabkan-indonesia-rugi-rp100-t	https://economy.okezone.com/read/2015/09/16/20/1215476/praktik-transfer-pricing-sebabkan-indonesia-rugi-rp100-t	PROPN
ijtc-462	54	11	https://economy.okezone.com/read/2015/09/16/20/1215476/praktik-transfer-pricing-sebabkan-indonesia-rugi-rp100-t	https://economy.okezone.com/read/2015/09/16/20/1215476/praktik-transfer-pricing-sebabkan-indonesia-rugi-rp100-t	PROPN
ijtc-462	54	12	https://economy.okezone.com/read/2015/09/16/20/1215476/praktik-transfer-pricing-sebabkan-indonesia-rugi-rp100-t	https://economy.okezone.com/read/2015/09/16/20/1215476/praktik-transfer-pricing-sebabkan-indonesia-rugi-rp100-t	PROPN
ijtc-462	54	13	automatic	automatic	ADJ
ijtc-462	54	14	exchange	exchange	NOUN
ijtc-462	54	15	of	of	ADP
ijtc-462	54	16	information	information	NOUN
ijtc-462	54	17	review	review	NOUN
ijtc-462	54	18	from	from	ADP
ijtc-462	54	19	the	the	DET
ijtc-462	54	20	perspective	perspective	NOUN
ijtc-462	54	21	of	of	ADP
ijtc-462	54	22	its	its	PRON
ijtc-462	54	23	effectives	effective	NOUN
ijtc-462	54	24	in	in	ADP
ijtc-462	54	25	minimizing	minimize	VERB
ijtc-462	54	26	tax	tax	NOUN
ijtc-462	54	27	evasion	evasion	NOUN
ijtc-462	54	28	pohan	pohan	NOUN
ijtc-462	54	29	,	,	PUNCT
ijtc-462	54	30	rahmi	rahmi	NOUN
ijtc-462	54	31	,	,	PUNCT
ijtc-462	54	32	arimbhi	arimbhi	ADJ
ijtc-462	54	33	,	,	PUNCT
ijtc-462	54	34	and	and	CCONJ
ijtc-462	54	35	junaidi	junaidi	NOUN
ijtc-462	54	36	120	120	NUM
ijtc-462	54	37	|	|	ADV
ijtc-462	54	38	ilomata	ilomata	PROPN
ijtc-462	54	39	international	international	ADJ
ijtc-462	54	40	journal	journal	NOUN
ijtc-462	54	41	of	of	ADP
ijtc-462	54	42	tax	tax	PROPN
ijtc-462	54	43	&	&	CCONJ
ijtc-462	54	44	accounting	accounting	NOUN
ijtc-462	54	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	54	46	as	as	ADP
ijtc-462	54	47	to	to	ADP
ijtc-462	54	48	information	information	NOUN
ijtc-462	54	49	exchange	exchange	NOUN
ijtc-462	54	50	procedure	procedure	NOUN
ijtc-462	54	51	,	,	PUNCT
ijtc-462	54	52	according	accord	VERB
ijtc-462	54	53	to	to	ADP
ijtc-462	54	54	(	(	PUNCT
ijtc-462	54	55	pohan	pohan	NOUN
ijtc-462	54	56	,	,	PUNCT
ijtc-462	54	57	2019	2019	NUM
ijtc-462	54	58	)	)	PUNCT
ijtc-462	54	59	,	,	PUNCT
ijtc-462	54	60	the	the	DET
ijtc-462	54	61	exchange	exchange	NOUN
ijtc-462	54	62	of	of	ADP
ijtc-462	54	63	information	information	NOUN
ijtc-462	54	64	can	can	AUX
ijtc-462	54	65	be	be	AUX
ijtc-462	54	66	reciprocal	reciprocal	ADJ
ijtc-462	54	67	.	.	PUNCT
ijtc-462	55	1	the	the	DET
ijtc-462	55	2	exchange	exchange	NOUN
ijtc-462	55	3	of	of	ADP
ijtc-462	55	4	information	information	NOUN
ijtc-462	55	5	can	can	AUX
ijtc-462	55	6	be	be	AUX
ijtc-462	55	7	reciprocal	reciprocal	ADJ
ijtc-462	55	8	and	and	CCONJ
ijtc-462	55	9	carried	carry	VERB
ijtc-462	55	10	out	out	ADP
ijtc-462	55	11	in	in	ADP
ijtc-462	55	12	the	the	DET
ijtc-462	55	13	form	form	NOUN
ijtc-462	55	14	of	of	ADP
ijtc-462	55	15	information	information	NOUN
ijtc-462	55	16	exchange	exchange	NOUN
ijtc-462	55	17	between	between	ADP
ijtc-462	55	18	the	the	DET
ijtc-462	55	19	authorized	authorized	ADJ
ijtc-462	55	20	official	official	NOUN
ijtc-462	55	21	in	in	ADP
ijtc-462	55	22	indonesia	indonesia	PROPN
ijtc-462	55	23	and	and	CCONJ
ijtc-462	55	24	the	the	DET
ijtc-462	55	25	authorized	authorized	ADJ
ijtc-462	55	26	official	official	NOUN
ijtc-462	55	27	in	in	ADP
ijtc-462	55	28	the	the	DET
ijtc-462	55	29	partner	partner	NOUN
ijtc-462	55	30	country	country	NOUN
ijtc-462	55	31	or	or	CCONJ
ijtc-462	55	32	partner	partner	NOUN
ijtc-462	55	33	jurisdiction	jurisdiction	NOUN
ijtc-462	55	34	,	,	PUNCT
ijtc-462	55	35	which	which	PRON
ijtc-462	55	36	includes	include	VERB
ijtc-462	55	37	:	:	PUNCT
ijtc-462	55	38	i.	i.	PROPN
ijtc-462	55	39	exchange	exchange	PROPN
ijtc-462	55	40	of	of	ADP
ijtc-462	55	41	information	information	NOUN
ijtc-462	55	42	on	on	ADP
ijtc-462	55	43	request	request	NOUN
ijtc-462	55	44	,	,	PUNCT
ijtc-462	55	45	ii	ii	PROPN
ijtc-462	55	46	.	.	PUNCT
ijtc-462	56	1	spontaneous	spontaneous	ADJ
ijtc-462	56	2	exchange	exchange	NOUN
ijtc-462	56	3	of	of	ADP
ijtc-462	56	4	information	information	NOUN
ijtc-462	56	5	and	and	CCONJ
ijtc-462	56	6	iii	iii	PROPN
ijtc-462	56	7	.	.	PUNCT
ijtc-462	56	8	automatic	automatic	ADJ
ijtc-462	56	9	exchange	exchange	NOUN
ijtc-462	56	10	of	of	ADP
ijtc-462	56	11	information	information	NOUN
ijtc-462	56	12	(	(	PUNCT
ijtc-462	56	13	aeoi	aeoi	NOUN
ijtc-462	56	14	)	)	PUNCT
ijtc-462	56	15	.	.	PUNCT
ijtc-462	57	1	in	in	ADP
ijtc-462	57	2	this	this	DET
ijtc-462	57	3	study	study	NOUN
ijtc-462	57	4	,	,	PUNCT
ijtc-462	57	5	the	the	DET
ijtc-462	57	6	authors	author	NOUN
ijtc-462	57	7	only	only	ADV
ijtc-462	57	8	focus	focus	VERB
ijtc-462	57	9	on	on	ADP
ijtc-462	57	10	the	the	DET
ijtc-462	57	11	discussion	discussion	NOUN
ijtc-462	57	12	of	of	ADP
ijtc-462	57	13	aeoi	aeoi	NOUN
ijtc-462	57	14	.	.	PUNCT
ijtc-462	58	1	(	(	PUNCT
ijtc-462	58	2	1	1	NUM
ijtc-462	58	3	)	)	PUNCT
ijtc-462	58	4	.	.	PUNCT
ijtc-462	59	1	aeoi	aeoi	NOUN
ijtc-462	59	2	is	be	AUX
ijtc-462	59	3	carried	carry	VERB
ijtc-462	59	4	out	out	ADP
ijtc-462	59	5	at	at	ADP
ijtc-462	59	6	a	a	DET
ijtc-462	59	7	certain	certain	ADJ
ijtc-462	59	8	time	time	NOUN
ijtc-462	59	9	,	,	PUNCT
ijtc-462	59	10	periodically	periodically	ADV
ijtc-462	59	11	,	,	PUNCT
ijtc-462	59	12	systematically	systematically	ADV
ijtc-462	59	13	,	,	PUNCT
ijtc-462	59	14	and	and	CCONJ
ijtc-462	59	15	continuously	continuously	ADV
ijtc-462	59	16	on	on	ADP
ijtc-462	59	17	information	information	NOUN
ijtc-462	59	18	regarding	regard	VERB
ijtc-462	59	19	matters	matter	NOUN
ijtc-462	59	20	relating	relate	VERB
ijtc-462	59	21	to	to	ADP
ijtc-462	59	22	taxation	taxation	NOUN
ijtc-462	59	23	from	from	ADP
ijtc-462	59	24	the	the	DET
ijtc-462	59	25	authorized	authorized	ADJ
ijtc-462	59	26	official	official	NOUN
ijtc-462	59	27	in	in	ADP
ijtc-462	59	28	indonesia	indonesia	PROPN
ijtc-462	59	29	to	to	ADP
ijtc-462	59	30	the	the	DET
ijtc-462	59	31	authorized	authorized	ADJ
ijtc-462	59	32	official	official	NOUN
ijtc-462	59	33	in	in	ADP
ijtc-462	59	34	the	the	DET
ijtc-462	59	35	partner	partner	NOUN
ijtc-462	59	36	country	country	NOUN
ijtc-462	59	37	or	or	CCONJ
ijtc-462	59	38	partner	partner	NOUN
ijtc-462	59	39	jurisdiction	jurisdiction	NOUN
ijtc-462	59	40	or	or	CCONJ
ijtc-462	59	41	vice	vice	NOUN
ijtc-462	59	42	versa	versa	ADV
ijtc-462	59	43	.	.	PUNCT
ijtc-462	60	1	(	(	PUNCT
ijtc-462	60	2	2	2	NUM
ijtc-462	60	3	)	)	PUNCT
ijtc-462	60	4	.	.	PUNCT
ijtc-462	61	1	information	information	NOUN
ijtc-462	61	2	exchange	exchange	NOUN
ijtc-462	61	3	is	be	AUX
ijtc-462	61	4	automatically	automatically	ADV
ijtc-462	61	5	carried	carry	VERB
ijtc-462	61	6	out	out	ADP
ijtc-462	61	7	on	on	ADP
ijtc-462	61	8	a	a	DET
ijtc-462	61	9	)	)	PUNCT
ijtc-462	61	10	information	information	NOUN
ijtc-462	61	11	regarding	regard	VERB
ijtc-462	61	12	withholding	withhold	VERB
ijtc-462	61	13	tax	tax	NOUN
ijtc-462	61	14	on	on	ADP
ijtc-462	61	15	income	income	NOUN
ijtc-462	61	16	paid	pay	VERB
ijtc-462	61	17	to	to	ADP
ijtc-462	61	18	indonesian	indonesian	ADJ
ijtc-462	61	19	tax	tax	NOUN
ijtc-462	61	20	subjects	subject	NOUN
ijtc-462	61	21	or	or	CCONJ
ijtc-462	61	22	withholding	withhold	VERB
ijtc-462	61	23	tax	tax	NOUN
ijtc-462	61	24	on	on	ADP
ijtc-462	61	25	income	income	NOUN
ijtc-462	61	26	paid	pay	VERB
ijtc-462	61	27	to	to	PART
ijtc-462	61	28	tax	tax	VERB
ijtc-462	61	29	subjects	subject	NOUN
ijtc-462	61	30	in	in	ADP
ijtc-462	61	31	partner	partner	NOUN
ijtc-462	61	32	country	country	NOUN
ijtc-462	61	33	or	or	CCONJ
ijtc-462	61	34	partner	partner	NOUN
ijtc-462	61	35	jurisdiction	jurisdiction	NOUN
ijtc-462	61	36	.	.	PUNCT
ijtc-462	62	1	b	b	X
ijtc-462	62	2	)	)	PUNCT
ijtc-462	62	3	financial	financial	ADJ
ijtc-462	62	4	information	information	NOUN
ijtc-462	62	5	of	of	ADP
ijtc-462	62	6	foreign	foreign	ADJ
ijtc-462	62	7	customers	customer	NOUN
ijtc-462	62	8	c	c	NOUN
ijtc-462	62	9	)	)	PUNCT
ijtc-462	62	10	report	report	VERB
ijtc-462	62	11	information	information	NOUN
ijtc-462	62	12	per	per	ADP
ijtc-462	62	13	country	country	NOUN
ijtc-462	62	14	,	,	PUNCT
ijtc-462	62	15	and/or	and/or	CCONJ
ijtc-462	62	16	d	d	X
ijtc-462	62	17	)	)	PUNCT
ijtc-462	62	18	other	other	ADJ
ijtc-462	62	19	tax	tax	NOUN
ijtc-462	62	20	information	information	NOUN
ijtc-462	62	21	based	base	VERB
ijtc-462	62	22	on	on	ADP
ijtc-462	62	23	mutual	mutual	ADJ
ijtc-462	62	24	agreement	agreement	NOUN
ijtc-462	62	25	between	between	ADP
ijtc-462	62	26	indonesia	indonesia	PROPN
ijtc-462	62	27	and	and	CCONJ
ijtc-462	62	28	partner	partner	NOUN
ijtc-462	62	29	countries	country	NOUN
ijtc-462	62	30	or	or	CCONJ
ijtc-462	62	31	partner	partner	NOUN
ijtc-462	62	32	jurisdictions	jurisdiction	NOUN
ijtc-462	62	33	.	.	PUNCT
ijtc-462	63	1	e	e	X
ijtc-462	63	2	)	)	PUNCT
ijtc-462	63	3	information	information	NOUN
ijtc-462	63	4	submitted	submit	VERB
ijtc-462	63	5	by	by	ADP
ijtc-462	63	6	the	the	DET
ijtc-462	63	7	authorized	authorized	ADJ
ijtc-462	63	8	official	official	NOUN
ijtc-462	63	9	in	in	ADP
ijtc-462	63	10	indonesia	indonesia	PROPN
ijtc-462	63	11	to	to	ADP
ijtc-462	63	12	the	the	DET
ijtc-462	63	13	authorized	authorized	ADJ
ijtc-462	63	14	official	official	NOUN
ijtc-462	63	15	in	in	ADP
ijtc-462	63	16	the	the	DET
ijtc-462	63	17	partner	partner	NOUN
ijtc-462	63	18	country	country	NOUN
ijtc-462	63	19	and	and	CCONJ
ijtc-462	63	20	partner	partner	NOUN
ijtc-462	63	21	jurisdiction	jurisdiction	NOUN
ijtc-462	63	22	is	be	AUX
ijtc-462	63	23	as	as	SCONJ
ijtc-462	63	24	contained	contain	VERB
ijtc-462	63	25	in	in	ADP
ijtc-462	63	26	the	the	DET
ijtc-462	63	27	attachment	attachment	NOUN
ijtc-462	63	28	f	f	X
ijtc-462	63	29	)	)	PUNCT
ijtc-462	63	30	the	the	DET
ijtc-462	63	31	implementation	implementation	NOUN
ijtc-462	63	32	of	of	ADP
ijtc-462	63	33	aeoi	aeoi	NOUN
ijtc-462	63	34	is	be	AUX
ijtc-462	63	35	carried	carry	VERB
ijtc-462	63	36	out	out	ADP
ijtc-462	63	37	in	in	ADP
ijtc-462	63	38	accordance	accordance	NOUN
ijtc-462	63	39	with	with	ADP
ijtc-462	63	40	the	the	DET
ijtc-462	63	41	international	international	ADJ
ijtc-462	63	42	agreement	agreement	NOUN
ijtc-462	63	43	.	.	PUNCT
ijtc-462	64	1	according	accord	VERB
ijtc-462	64	2	to	to	ADP
ijtc-462	64	3	(	(	PUNCT
ijtc-462	64	4	pohan	pohan	NOUN
ijtc-462	64	5	,	,	PUNCT
ijtc-462	64	6	2019	2019	NUM
ijtc-462	64	7	)	)	PUNCT
ijtc-462	64	8	in	in	ADP
ijtc-462	64	9	the	the	DET
ijtc-462	64	10	context	context	NOUN
ijtc-462	64	11	of	of	ADP
ijtc-462	64	12	implementing	implement	VERB
ijtc-462	64	13	the	the	DET
ijtc-462	64	14	exchange	exchange	NOUN
ijtc-462	64	15	of	of	ADP
ijtc-462	64	16	information	information	NOUN
ijtc-462	64	17	,	,	PUNCT
ijtc-462	64	18	the	the	DET
ijtc-462	64	19	authorized	authorized	ADJ
ijtc-462	64	20	official	official	NOUN
ijtc-462	64	21	may	may	AUX
ijtc-462	64	22	:	:	PUNCT
ijtc-462	64	23	i.	i.	PROPN
ijtc-462	64	24	competent	competent	PROPN
ijtc-462	64	25	authority	authority	PROPN
ijtc-462	64	26	meetings	meetings	PROPN
ijtc-462	64	27	ii	ii	PROPN
ijtc-462	64	28	.	.	PUNCT
ijtc-462	65	1	tax	tax	NOUN
ijtc-462	65	2	examinations	examination	NOUN
ijtc-462	65	3	abroad	abroad	ADV
ijtc-462	65	4	;	;	PUNCT
ijtc-462	65	5	and/or	and/or	CCONJ
ijtc-462	65	6	iii	iii	X
ijtc-462	65	7	.	.	PUNCT
ijtc-462	65	8	simultaneous	simultaneous	ADJ
ijtc-462	65	9	tax	tax	NOUN
ijtc-462	65	10	examinations	examination	NOUN
ijtc-462	65	11	.	.	PUNCT
ijtc-462	66	1	information	information	NOUN
ijtc-462	66	2	exchanged	exchange	VERB
ijtc-462	66	3	between	between	ADP
ijtc-462	66	4	authorized	authorize	VERB
ijtc-462	66	5	officials	official	NOUN
ijtc-462	66	6	is	be	AUX
ijtc-462	66	7	used	use	VERB
ijtc-462	66	8	as	as	ADP
ijtc-462	66	9	a	a	DET
ijtc-462	66	10	tax	tax	NOUN
ijtc-462	66	11	database	database	NOUN
ijtc-462	66	12	for	for	ADP
ijtc-462	66	13	the	the	DET
ijtc-462	66	14	directorate	directorate	ADJ
ijtc-462	66	15	general	general	NOUN
ijtc-462	66	16	of	of	ADP
ijtc-462	66	17	taxes	taxis	NOUN
ijtc-462	66	18	.	.	PUNCT
ijtc-462	67	1	4	4	X
ijtc-462	67	2	.	.	X
ijtc-462	67	3	tax	tax	NOUN
ijtc-462	67	4	avoidance	avoidance	NOUN
ijtc-462	67	5	&	&	CCONJ
ijtc-462	67	6	evasion	evasion	NOUN
ijtc-462	67	7	one	one	NUM
ijtc-462	67	8	definition	definition	NOUN
ijtc-462	67	9	of	of	ADP
ijtc-462	67	10	tax	tax	NOUN
ijtc-462	67	11	avoidance	avoidance	NOUN
ijtc-462	67	12	is	be	AUX
ijtc-462	67	13	"	"	PUNCT
ijtc-462	67	14	arrangement	arrangement	NOUN
ijtc-462	67	15	of	of	ADP
ijtc-462	67	16	a	a	DET
ijtc-462	67	17	transaction	transaction	NOUN
ijtc-462	67	18	in	in	ADP
ijtc-462	67	19	order	order	NOUN
ijtc-462	67	20	to	to	PART
ijtc-462	67	21	obtain	obtain	VERB
ijtc-462	67	22	a	a	DET
ijtc-462	67	23	tax	tax	NOUN
ijtc-462	67	24	advantage	advantage	NOUN
ijtc-462	67	25	,	,	PUNCT
ijtc-462	67	26	benefit	benefit	NOUN
ijtc-462	67	27	,	,	PUNCT
ijtc-462	67	28	or	or	CCONJ
ijtc-462	67	29	reduction	reduction	NOUN
ijtc-462	67	30	in	in	ADP
ijtc-462	67	31	a	a	DET
ijtc-462	67	32	manner	manner	NOUN
ijtc-462	67	33	unintended	unintended	ADJ
ijtc-462	67	34	by	by	ADP
ijtc-462	67	35	the	the	DET
ijtc-462	67	36	tax	tax	NOUN
ijtc-462	67	37	law	law	NOUN
ijtc-462	67	38	"	"	PUNCT
ijtc-462	67	39	(	(	PUNCT
ijtc-462	67	40	brown	brown	ADJ
ijtc-462	67	41	,	,	PUNCT
ijtc-462	67	42	2012	2012	NUM
ijtc-462	67	43	)	)	PUNCT
ijtc-462	67	44	.	.	PUNCT
ijtc-462	68	1	to	to	PART
ijtc-462	68	2	clarify	clarify	VERB
ijtc-462	68	3	,	,	PUNCT
ijtc-462	68	4	tax	tax	NOUN
ijtc-462	68	5	evasion	evasion	NOUN
ijtc-462	68	6	can	can	AUX
ijtc-462	68	7	generally	generally	ADV
ijtc-462	68	8	be	be	AUX
ijtc-462	68	9	distinguished	distinguish	VERB
ijtc-462	68	10	from	from	ADP
ijtc-462	68	11	tax	tax	NOUN
ijtc-462	68	12	evasion	evasion	NOUN
ijtc-462	68	13	,	,	PUNCT
ijtc-462	68	14	where	where	SCONJ
ijtc-462	68	15	tax	tax	NOUN
ijtc-462	68	16	evasion	evasion	NOUN
ijtc-462	68	17	is	be	AUX
ijtc-462	68	18	related	relate	VERB
ijtc-462	68	19	to	to	ADP
ijtc-462	68	20	the	the	DET
ijtc-462	68	21	use	use	NOUN
ijtc-462	68	22	of	of	ADP
ijtc-462	68	23	unlawful	unlawful	ADJ
ijtc-462	68	24	means	mean	NOUN
ijtc-462	68	25	to	to	PART
ijtc-462	68	26	reduce	reduce	VERB
ijtc-462	68	27	or	or	CCONJ
ijtc-462	68	28	eliminate	eliminate	VERB
ijtc-462	68	29	the	the	DET
ijtc-462	68	30	tax	tax	NOUN
ijtc-462	68	31	burden	burden	NOUN
ijtc-462	68	32	whereas	whereas	SCONJ
ijtc-462	68	33	tax	tax	NOUN
ijtc-462	68	34	evasion	evasion	NOUN
ijtc-462	68	35	is	be	AUX
ijtc-462	68	36	carried	carry	VERB
ijtc-462	68	37	out	out	ADP
ijtc-462	68	38	“	"	PUNCT
ijtc-462	68	39	legally	legally	ADV
ijtc-462	68	40	”	"	PUNCT
ijtc-462	68	41	by	by	ADP
ijtc-462	68	42	exploiting	exploit	VERB
ijtc-462	68	43	loopholes	loophole	NOUN
ijtc-462	68	44	that	that	PRON
ijtc-462	68	45	contained	contain	VERB
ijtc-462	68	46	in	in	ADP
ijtc-462	68	47	existing	exist	VERB
ijtc-462	68	48	tax	tax	NOUN
ijtc-462	68	49	regulations	regulation	NOUN
ijtc-462	68	50	to	to	PART
ijtc-462	68	51	avoid	avoid	VERB
ijtc-462	68	52	paying	pay	VERB
ijtc-462	68	53	taxes	taxis	NOUN
ijtc-462	68	54	,	,	PUNCT
ijtc-462	68	55	or	or	CCONJ
ijtc-462	68	56	conducting	conduct	VERB
ijtc-462	68	57	transactions	transaction	NOUN
ijtc-462	68	58	that	that	PRON
ijtc-462	68	59	have	have	VERB
ijtc-462	68	60	no	no	DET
ijtc-462	68	61	purpose	purpose	NOUN
ijtc-462	68	62	other	other	ADJ
ijtc-462	68	63	than	than	SCONJ
ijtc-462	68	64	to	to	PART
ijtc-462	68	65	avoid	avoid	VERB
ijtc-462	68	66	taxes	taxis	NOUN
ijtc-462	68	67	(	(	PUNCT
ijtc-462	68	68	ibnu	ibnu	PROPN
ijtc-462	68	69	wijaya	wijaya	PROPN
ijtc-462	68	70	,	,	PUNCT
ijtc-462	68	71	2014	2014	NUM
ijtc-462	68	72	)	)	PUNCT
ijtc-462	68	73	.	.	PUNCT
ijtc-462	69	1	not	not	PART
ijtc-462	69	2	different	different	ADJ
ijtc-462	69	3	from	from	ADP
ijtc-462	69	4	the	the	DET
ijtc-462	69	5	above	above	ADJ
ijtc-462	69	6	definition	definition	NOUN
ijtc-462	69	7	,	,	PUNCT
ijtc-462	69	8	according	accord	VERB
ijtc-462	69	9	to	to	ADP
ijtc-462	69	10	the	the	DET
ijtc-462	69	11	blacks	black	NOUN
ijtc-462	69	12	law	law	NOUN
ijtc-462	69	13	dictionary	dictionary	NOUN
ijtc-462	69	14	(	(	PUNCT
ijtc-462	69	15	pohan	pohan	NOUN
ijtc-462	69	16	,	,	PUNCT
ijtc-462	69	17	2019	2019	NUM
ijtc-462	69	18	)	)	PUNCT
ijtc-462	69	19	.	.	PUNCT
ijtc-462	70	1	tax	tax	NOUN
ijtc-462	70	2	avoidance	avoidance	NOUN
ijtc-462	70	3	is	be	AUX
ijtc-462	70	4	an	an	DET
ijtc-462	70	5	effort	effort	NOUN
ijtc-462	70	6	to	to	PART
ijtc-462	70	7	minimize	minimize	VERB
ijtc-462	70	8	the	the	DET
ijtc-462	70	9	tax	tax	NOUN
ijtc-462	70	10	burden	burden	NOUN
ijtc-462	70	11	by	by	ADP
ijtc-462	70	12	taking	take	VERB
ijtc-462	70	13	advantage	advantage	NOUN
ijtc-462	70	14	of	of	ADP
ijtc-462	70	15	tax	tax	NOUN
ijtc-462	70	16	avoidance	avoidance	NOUN
ijtc-462	70	17	opportunities	opportunity	NOUN
ijtc-462	70	18	(	(	PUNCT
ijtc-462	70	19	loopholes	loophole	NOUN
ijtc-462	70	20	)	)	PUNCT
ijtc-462	70	21	by	by	ADP
ijtc-462	70	22	not	not	PART
ijtc-462	70	23	violating	violate	VERB
ijtc-462	70	24	tax	tax	NOUN
ijtc-462	70	25	law	law	NOUN
ijtc-462	70	26	,	,	PUNCT
ijtc-462	70	27	even	even	ADV
ijtc-462	70	28	though	though	SCONJ
ijtc-462	70	29	this	this	DET
ijtc-462	70	30	effort	effort	NOUN
ijtc-462	70	31	may	may	AUX
ijtc-462	70	32	not	not	PART
ijtc-462	70	33	violate	violate	VERB
ijtc-462	70	34	the	the	DET
ijtc-462	70	35	law	law	NOUN
ijtc-462	70	36	(	(	PUNCT
ijtc-462	70	37	the	the	DET
ijtc-462	70	38	letter	letter	NOUN
ijtc-462	70	39	of	of	ADP
ijtc-462	70	40	the	the	DET
ijtc-462	70	41	law	law	NOUN
ijtc-462	70	42	)	)	PUNCT
ijtc-462	70	43	,	,	PUNCT
ijtc-462	70	44	it	it	PRON
ijtc-462	70	45	actually	actually	ADV
ijtc-462	70	46	contradicts	contradict	VERB
ijtc-462	70	47	the	the	DET
ijtc-462	70	48	purpose	purpose	NOUN
ijtc-462	70	49	of	of	ADP
ijtc-462	70	50	making	make	VERB
ijtc-462	70	51	tax	tax	NOUN
ijtc-462	70	52	laws	law	NOUN
ijtc-462	70	53	(	(	PUNCT
ijtc-462	70	54	the	the	DET
ijtc-462	70	55	spirit	spirit	NOUN
ijtc-462	70	56	of	of	ADP
ijtc-462	70	57	the	the	DET
ijtc-462	70	58	law	law	NOUN
ijtc-462	70	59	)	)	PUNCT
ijtc-462	70	60	(	(	PUNCT
ijtc-462	70	61	butarbutar	butarbutar	NOUN
ijtc-462	70	62	,	,	PUNCT
ijtc-462	70	63	2017	2017	NUM
ijtc-462	70	64	)	)	PUNCT
ijtc-462	70	65	.	.	PUNCT
ijtc-462	71	1	according	accord	VERB
ijtc-462	71	2	to	to	ADP
ijtc-462	71	3	(	(	PUNCT
ijtc-462	71	4	pohan	pohan	NOUN
ijtc-462	71	5	,	,	PUNCT
ijtc-462	71	6	2019	2019	NUM
ijtc-462	71	7	)	)	PUNCT
ijtc-462	71	8	,	,	PUNCT
ijtc-462	71	9	resistance	resistance	NOUN
ijtc-462	71	10	to	to	ADP
ijtc-462	71	11	taxes	taxis	NOUN
ijtc-462	71	12	(	(	PUNCT
ijtc-462	71	13	tax	tax	NOUN
ijtc-462	71	14	resistance	resistance	NOUN
ijtc-462	71	15	)	)	PUNCT
ijtc-462	71	16	carried	carry	VERB
ijtc-462	71	17	out	out	ADP
ijtc-462	71	18	by	by	ADP
ijtc-462	71	19	taxpayers	taxpayer	NOUN
ijtc-462	71	20	are	be	AUX
ijtc-462	71	21	obstacles	obstacle	NOUN
ijtc-462	71	22	in	in	ADP
ijtc-462	71	23	collecting	collect	VERB
ijtc-462	71	24	taxes	taxis	NOUN
ijtc-462	71	25	,	,	PUNCT
ijtc-462	71	26	both	both	PRON
ijtc-462	71	27	caused	cause	VERB
ijtc-462	71	28	by	by	ADP
ijtc-462	71	29	the	the	DET
ijtc-462	71	30	condition	condition	NOUN
ijtc-462	71	31	of	of	ADP
ijtc-462	71	32	the	the	DET
ijtc-462	71	33	state	state	NOUN
ijtc-462	71	34	and	and	CCONJ
ijtc-462	71	35	its	its	PRON
ijtc-462	71	36	people	people	NOUN
ijtc-462	71	37	and	and	CCONJ
ijtc-462	71	38	caused	cause	VERB
ijtc-462	71	39	by	by	ADP
ijtc-462	71	40	the	the	DET
ijtc-462	71	41	efforts	effort	NOUN
ijtc-462	71	42	of	of	ADP
ijtc-462	71	43	taxpayers	taxpayer	NOUN
ijtc-462	71	44	who	who	PRON
ijtc-462	71	45	are	be	AUX
ijtc-462	71	46	aware	aware	ADJ
ijtc-462	71	47	of	of	ADP
ijtc-462	71	48	it	it	PRON
ijtc-462	71	49	or	or	CCONJ
ijtc-462	71	50	not	not	PART
ijtc-462	71	51	that	that	PRON
ijtc-462	71	52	complicate	complicate	VERB
ijtc-462	71	53	income	income	NOUN
ijtc-462	71	54	tax	tax	NOUN
ijtc-462	71	55	as	as	ADP
ijtc-462	71	56	a	a	DET
ijtc-462	71	57	source	source	NOUN
ijtc-462	71	58	of	of	ADP
ijtc-462	71	59	state	state	NOUN
ijtc-462	71	60	revenue	revenue	NOUN
ijtc-462	71	61	.	.	PUNCT
ijtc-462	72	1	tax	tax	NOUN
ijtc-462	72	2	resistance	resistance	NOUN
ijtc-462	72	3	by	by	ADP
ijtc-462	72	4	minimizing	minimize	VERB
ijtc-462	72	5	the	the	DET
ijtc-462	72	6	tax	tax	NOUN
ijtc-462	72	7	payable	payable	NOUN
ijtc-462	72	8	includes	include	VERB
ijtc-462	72	9	all	all	DET
ijtc-462	72	10	businesses	business	NOUN
ijtc-462	72	11	and	and	CCONJ
ijtc-462	72	12	actions	action	NOUN
ijtc-462	72	13	or	or	CCONJ
ijtc-462	72	14	not	not	PART
ijtc-462	72	15	that	that	PRON
ijtc-462	72	16	complicates	complicate	VERB
ijtc-462	72	17	tax	tax	NOUN
ijtc-462	72	18	revenue	revenue	NOUN
ijtc-462	72	19	as	as	ADP
ijtc-462	72	20	a	a	DET
ijtc-462	72	21	source	source	NOUN
ijtc-462	72	22	of	of	ADP
ijtc-462	72	23	state	state	NOUN
ijtc-462	72	24	revenue	revenue	NOUN
ijtc-462	72	25	.	.	PUNCT
ijtc-462	73	1	tax	tax	NOUN
ijtc-462	73	2	resistance	resistance	NOUN
ijtc-462	73	3	by	by	ADP
ijtc-462	73	4	minimizing	minimize	VERB
ijtc-462	73	5	the	the	DET
ijtc-462	73	6	tax	tax	NOUN
ijtc-462	73	7	payable	payable	ADJ
ijtc-462	73	8	includes	include	VERB
ijtc-462	73	9	all	all	DET
ijtc-462	73	10	efforts	effort	NOUN
ijtc-462	73	11	and	and	CCONJ
ijtc-462	73	12	actions	action	NOUN
ijtc-462	73	13	that	that	PRON
ijtc-462	73	14	directly	directly	ADV
ijtc-462	73	15	aim	aim	VERB
ijtc-462	73	16	to	to	PART
ijtc-462	73	17	avoid	avoid	VERB
ijtc-462	73	18	taxes	taxis	NOUN
ijtc-462	73	19	,	,	PUNCT
ijtc-462	73	20	both	both	PRON
ijtc-462	73	21	legally	legally	ADV
ijtc-462	73	22	(	(	PUNCT
ijtc-462	73	23	tax	tax	NOUN
ijtc-462	73	24	avoidance	avoidance	NOUN
ijtc-462	73	25	)	)	PUNCT
ijtc-462	73	26	or	or	CCONJ
ijtc-462	73	27	illegally	illegally	ADV
ijtc-462	73	28	(	(	PUNCT
ijtc-462	73	29	tax	tax	NOUN
ijtc-462	73	30	evasion	evasion	NOUN
ijtc-462	73	31	)	)	PUNCT
ijtc-462	73	32	in	in	ADP
ijtc-462	73	33	making	make	VERB
ijtc-462	73	34	tax	tax	NOUN
ijtc-462	73	35	savings	saving	NOUN
ijtc-462	73	36	occur	occur	VERB
ijtc-462	73	37	a	a	DET
ijtc-462	73	38	lot	lot	NOUN
ijtc-462	73	39	in	in	ADP
ijtc-462	73	40	crossborder	crossborder	NOUN
ijtc-462	73	41	transactions	transaction	NOUN
ijtc-462	73	42	.	.	PUNCT
ijtc-462	74	1	according	accord	VERB
ijtc-462	74	2	to	to	ADP
ijtc-462	74	3	(	(	PUNCT
ijtc-462	74	4	pohan	pohan	NOUN
ijtc-462	74	5	,	,	PUNCT
ijtc-462	74	6	2019	2019	NUM
ijtc-462	74	7	)	)	PUNCT
ijtc-462	74	8	,	,	PUNCT
ijtc-462	74	9	tax	tax	NOUN
ijtc-462	74	10	evasion	evasion	NOUN
ijtc-462	74	11	is	be	AUX
ijtc-462	74	12	an	an	DET
ijtc-462	74	13	effort	effort	NOUN
ijtc-462	74	14	by	by	ADP
ijtc-462	74	15	taxpayers	taxpayer	NOUN
ijtc-462	74	16	to	to	PART
ijtc-462	74	17	avoid	avoid	VERB
ijtc-462	74	18	illegal	illegal	ADJ
ijtc-462	74	19	taxes	taxis	NOUN
ijtc-462	74	20	owed	owe	VERB
ijtc-462	74	21	by	by	ADP
ijtc-462	74	22	hiding	hide	VERB
ijtc-462	74	23	the	the	DET
ijtc-462	74	24	actual	actual	ADJ
ijtc-462	74	25	situation	situation	NOUN
ijtc-462	74	26	,	,	PUNCT
ijtc-462	74	27	but	but	CCONJ
ijtc-462	74	28	this	this	DET
ijtc-462	74	29	method	method	NOUN
ijtc-462	74	30	is	be	AUX
ijtc-462	74	31	not	not	PART
ijtc-462	74	32	safe	safe	ADJ
ijtc-462	74	33	for	for	ADP
ijtc-462	74	34	taxpayers	taxpayer	NOUN
ijtc-462	74	35	,	,	PUNCT
ijtc-462	74	36	where	where	SCONJ
ijtc-462	74	37	the	the	DET
ijtc-462	74	38	methods	method	NOUN
ijtc-462	74	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	74	40	automatic	automatic	ADJ
ijtc-462	74	41	exchange	exchange	NOUN
ijtc-462	74	42	of	of	ADP
ijtc-462	74	43	information	information	NOUN
ijtc-462	74	44	review	review	NOUN
ijtc-462	74	45	from	from	ADP
ijtc-462	74	46	the	the	DET
ijtc-462	74	47	perspective	perspective	NOUN
ijtc-462	74	48	of	of	ADP
ijtc-462	74	49	its	its	PRON
ijtc-462	74	50	effectives	effective	NOUN
ijtc-462	74	51	in	in	ADP
ijtc-462	74	52	minimizing	minimize	VERB
ijtc-462	74	53	tax	tax	NOUN
ijtc-462	74	54	evasion	evasion	NOUN
ijtc-462	74	55	pohan	pohan	NOUN
ijtc-462	74	56	,	,	PUNCT
ijtc-462	74	57	rahmi	rahmi	NOUN
ijtc-462	74	58	,	,	PUNCT
ijtc-462	74	59	arimbhi	arimbhi	ADJ
ijtc-462	74	60	,	,	PUNCT
ijtc-462	74	61	and	and	CCONJ
ijtc-462	74	62	junaidi	junaidi	NOUN
ijtc-462	74	63	121	121	NUM
ijtc-462	74	64	|	|	NOUN
ijtc-462	74	65	ilomata	ilomata	PROPN
ijtc-462	74	66	international	international	ADJ
ijtc-462	74	67	journal	journal	NOUN
ijtc-462	74	68	of	of	ADP
ijtc-462	74	69	tax	tax	PROPN
ijtc-462	74	70	&	&	CCONJ
ijtc-462	74	71	accounting	accounting	PROPN
ijtc-462	74	72	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	74	73	and	and	CCONJ
ijtc-462	74	74	techniques	technique	NOUN
ijtc-462	74	75	used	use	VERB
ijtc-462	74	76	are	be	AUX
ijtc-462	74	77	actually	actually	ADV
ijtc-462	74	78	not	not	PART
ijtc-462	74	79	in	in	ADP
ijtc-462	74	80	the	the	DET
ijtc-462	74	81	corridor	corridor	NOUN
ijtc-462	74	82	of	of	ADP
ijtc-462	74	83	laws	law	NOUN
ijtc-462	74	84	and	and	CCONJ
ijtc-462	74	85	regulations	regulation	NOUN
ijtc-462	74	86	.	.	PUNCT
ijtc-462	75	1	taxation	taxation	NOUN
ijtc-462	75	2	itself	itself	PRON
ijtc-462	75	3	is	be	AUX
ijtc-462	75	4	a	a	DET
ijtc-462	75	5	high	high	ADJ
ijtc-462	75	6	risk	risk	NOUN
ijtc-462	75	7	method	method	NOUN
ijtc-462	75	8	and	and	CCONJ
ijtc-462	75	9	has	have	VERB
ijtc-462	75	10	the	the	DET
ijtc-462	75	11	potential	potential	NOUN
ijtc-462	75	12	to	to	PART
ijtc-462	75	13	be	be	AUX
ijtc-462	75	14	subject	subject	ADJ
ijtc-462	75	15	to	to	ADP
ijtc-462	75	16	sanctions	sanction	NOUN
ijtc-462	75	17	for	for	ADP
ijtc-462	75	18	violating	violate	VERB
ijtc-462	75	19	the	the	DET
ijtc-462	75	20	law	law	NOUN
ijtc-462	75	21	or	or	CCONJ
ijtc-462	75	22	fiscal	fiscal	ADJ
ijtc-462	75	23	or	or	CCONJ
ijtc-462	75	24	criminal	criminal	ADJ
ijtc-462	75	25	offenses	offense	NOUN
ijtc-462	75	26	(	(	PUNCT
ijtc-462	75	27	white	white	ADJ
ijtc-462	75	28	collar	collar	NOUN
ijtc-462	75	29	crime	crime	NOUN
ijtc-462	75	30	)	)	PUNCT
ijtc-462	75	31	therefore	therefore	ADV
ijtc-462	75	32	as	as	ADP
ijtc-462	75	33	a	a	DET
ijtc-462	75	34	good	good	ADJ
ijtc-462	75	35	tax	tax	NOUN
ijtc-462	75	36	planner	planner	NOUN
ijtc-462	75	37	this	this	DET
ijtc-462	75	38	method	method	NOUN
ijtc-462	75	39	of	of	ADP
ijtc-462	75	40	tax	tax	NOUN
ijtc-462	75	41	evasion	evasion	NOUN
ijtc-462	75	42	is	be	AUX
ijtc-462	75	43	not	not	PART
ijtc-462	75	44	recommended	recommend	VERB
ijtc-462	75	45	to	to	PART
ijtc-462	75	46	be	be	AUX
ijtc-462	75	47	applied	apply	VERB
ijtc-462	75	48	.	.	PUNCT
ijtc-462	76	1	the	the	DET
ijtc-462	76	2	same	same	ADJ
ijtc-462	76	3	thing	thing	NOUN
ijtc-462	76	4	is	be	AUX
ijtc-462	76	5	also	also	ADV
ijtc-462	76	6	stated	state	VERB
ijtc-462	76	7	by	by	ADP
ijtc-462	76	8	rohatgi	rohatgi	ADJ
ijtc-462	76	9	(	(	PUNCT
ijtc-462	76	10	pohan	pohan	NOUN
ijtc-462	76	11	,	,	PUNCT
ijtc-462	76	12	2019	2019	NUM
ijtc-462	76	13	)	)	PUNCT
ijtc-462	76	14	that	that	PRON
ijtc-462	76	15	tax	tax	NOUN
ijtc-462	76	16	evasion	evasion	NOUN
ijtc-462	76	17	is	be	AUX
ijtc-462	76	18	an	an	DET
ijtc-462	76	19	intention	intention	NOUN
ijtc-462	76	20	to	to	PART
ijtc-462	76	21	avoid	avoid	VERB
ijtc-462	76	22	paying	pay	VERB
ijtc-462	76	23	taxes	taxis	NOUN
ijtc-462	76	24	owed	owe	VERB
ijtc-462	76	25	taxes	taxis	NOUN
ijtc-462	76	26	by	by	ADP
ijtc-462	76	27	intentionally	intentionally	ADV
ijtc-462	76	28	hiding	hide	VERB
ijtc-462	76	29	data	datum	NOUN
ijtc-462	76	30	and	and	CCONJ
ijtc-462	76	31	facts	fact	NOUN
ijtc-462	76	32	from	from	ADP
ijtc-462	76	33	the	the	DET
ijtc-462	76	34	tax	tax	NOUN
ijtc-462	76	35	authorities	authority	NOUN
ijtc-462	76	36	,	,	PUNCT
ijtc-462	76	37	and	and	CCONJ
ijtc-462	76	38	is	be	AUX
ijtc-462	76	39	an	an	DET
ijtc-462	76	40	illegal	illegal	ADJ
ijtc-462	76	41	act	act	NOUN
ijtc-462	76	42	.	.	PUNCT
ijtc-462	77	1	thus	thus	ADV
ijtc-462	77	2	,	,	PUNCT
ijtc-462	77	3	according	accord	VERB
ijtc-462	77	4	to	to	ADP
ijtc-462	77	5	(	(	PUNCT
ijtc-462	77	6	pohan	pohan	NOUN
ijtc-462	77	7	,	,	PUNCT
ijtc-462	77	8	2019	2019	NUM
ijtc-462	77	9	)	)	PUNCT
ijtc-462	77	10	,	,	PUNCT
ijtc-462	77	11	tax	tax	NOUN
ijtc-462	77	12	evasion	evasion	NOUN
ijtc-462	77	13	has	have	VERB
ijtc-462	77	14	an	an	DET
ijtc-462	77	15	indication	indication	NOUN
ijtc-462	77	16	of	of	ADP
ijtc-462	77	17	the	the	DET
ijtc-462	77	18	actions	action	NOUN
ijtc-462	77	19	of	of	ADP
ijtc-462	77	20	taxpayers	taxpayer	NOUN
ijtc-462	77	21	doing	do	VERB
ijtc-462	77	22	illegal	illegal	ADJ
ijtc-462	77	23	tax	tax	NOUN
ijtc-462	77	24	evasion	evasion	NOUN
ijtc-462	77	25	and	and	CCONJ
ijtc-462	77	26	the	the	DET
ijtc-462	77	27	imposition	imposition	NOUN
ijtc-462	77	28	of	of	ADP
ijtc-462	77	29	tax	tax	NOUN
ijtc-462	77	30	criminal	criminal	ADJ
ijtc-462	77	31	sanctions	sanction	NOUN
ijtc-462	77	32	.	.	PUNCT
ijtc-462	78	1	some	some	DET
ijtc-462	78	2	examples	example	NOUN
ijtc-462	78	3	of	of	ADP
ijtc-462	78	4	tax	tax	NOUN
ijtc-462	78	5	evasion	evasion	NOUN
ijtc-462	78	6	(	(	PUNCT
ijtc-462	78	7	pohan	pohan	NOUN
ijtc-462	78	8	,	,	PUNCT
ijtc-462	78	9	2019	2019	NUM
ijtc-462	78	10	):	):	PUNCT
ijtc-462	78	11	i.	i.	NOUN
ijtc-462	78	12	doing	do	VERB
ijtc-462	78	13	double	double	ADJ
ijtc-462	78	14	disclosure	disclosure	NOUN
ijtc-462	78	15	,	,	PUNCT
ijtc-462	78	16	manipulating	manipulate	VERB
ijtc-462	78	17	disclosure	disclosure	NOUN
ijtc-462	78	18	documents	document	NOUN
ijtc-462	78	19	such	such	ADJ
ijtc-462	78	20	as	as	ADP
ijtc-462	78	21	inflating	inflate	VERB
ijtc-462	78	22	costs	cost	NOUN
ijtc-462	78	23	with	with	ADP
ijtc-462	78	24	fictitious	fictitious	ADJ
ijtc-462	78	25	expenses	expense	NOUN
ijtc-462	78	26	,	,	PUNCT
ijtc-462	78	27	and	and	CCONJ
ijtc-462	78	28	manipulating	manipulate	VERB
ijtc-462	78	29	sales	sale	NOUN
ijtc-462	78	30	prices	price	NOUN
ijtc-462	78	31	far	far	ADV
ijtc-462	78	32	below	below	ADP
ijtc-462	78	33	the	the	DET
ijtc-462	78	34	prevailing	prevail	VERB
ijtc-462	78	35	market	market	NOUN
ijtc-462	78	36	price	price	NOUN
ijtc-462	78	37	are	be	AUX
ijtc-462	78	38	illegal	illegal	ADJ
ijtc-462	78	39	ways	way	NOUN
ijtc-462	78	40	;	;	PUNCT
ijtc-462	78	41	ii	ii	X
ijtc-462	78	42	.	.	PUNCT
ijtc-462	79	1	taxpayers	taxpayer	NOUN
ijtc-462	79	2	do	do	AUX
ijtc-462	79	3	not	not	PART
ijtc-462	79	4	report	report	VERB
ijtc-462	79	5	part	part	NOUN
ijtc-462	79	6	or	or	CCONJ
ijtc-462	79	7	all	all	PRON
ijtc-462	79	8	of	of	ADP
ijtc-462	79	9	their	their	PRON
ijtc-462	79	10	income	income	NOUN
ijtc-462	79	11	in	in	ADP
ijtc-462	79	12	the	the	DET
ijtc-462	79	13	annual	annual	ADJ
ijtc-462	79	14	tax	tax	NOUN
ijtc-462	79	15	return	return	NOUN
ijtc-462	79	16	(	(	PUNCT
ijtc-462	79	17	spt	spt	NOUN
ijtc-462	79	18	)	)	PUNCT
ijtc-462	79	19	or	or	CCONJ
ijtc-462	79	20	charge	charge	NOUN
ijtc-462	79	21	fees	fee	NOUN
ijtc-462	79	22	that	that	PRON
ijtc-462	79	23	should	should	AUX
ijtc-462	79	24	not	not	PART
ijtc-462	79	25	be	be	AUX
ijtc-462	79	26	deducted	deduct	VERB
ijtc-462	79	27	from	from	ADP
ijtc-462	79	28	income	income	NOUN
ijtc-462	79	29	to	to	PART
ijtc-462	79	30	minimize	minimize	VERB
ijtc-462	79	31	the	the	DET
ijtc-462	79	32	tax	tax	NOUN
ijtc-462	79	33	burden	burden	NOUN
ijtc-462	79	34	.	.	PUNCT
ijtc-462	80	1	this	this	DET
ijtc-462	80	2	illegal	illegal	ADJ
ijtc-462	80	3	act	act	NOUN
ijtc-462	80	4	causes	cause	VERB
ijtc-462	80	5	state	state	NOUN
ijtc-462	80	6	losses	loss	NOUN
ijtc-462	80	7	.	.	PUNCT
ijtc-462	81	1	iii	iii	X
ijtc-462	81	2	.	.	NOUN
ijtc-462	81	3	conducting	conduct	VERB
ijtc-462	81	4	pejorative	pejorative	ADJ
ijtc-462	81	5	/	/	SYM
ijtc-462	81	6	negative	negative	ADJ
ijtc-462	81	7	transfer	transfer	NOUN
ijtc-462	81	8	pricing	pricing	NOUN
ijtc-462	81	9	(	(	PUNCT
ijtc-462	81	10	hemling	hemle	VERB
ijtc-462	81	11	et	et	PROPN
ijtc-462	81	12	al	al	PROPN
ijtc-462	81	13	.	.	PROPN
ijtc-462	81	14	,	,	PUNCT
ijtc-462	81	15	2022	2022	NUM
ijtc-462	81	16	;	;	PUNCT
ijtc-462	81	17	kumar	kumar	PROPN
ijtc-462	81	18	et	et	PROPN
ijtc-462	81	19	al	al	PROPN
ijtc-462	81	20	.	.	PROPN
ijtc-462	81	21	,	,	PUNCT
ijtc-462	81	22	2021	2021	NUM
ijtc-462	81	23	;	;	PUNCT
ijtc-462	81	24	steens	steens	PROPN
ijtc-462	81	25	et	et	PROPN
ijtc-462	81	26	al	al	PROPN
ijtc-462	81	27	.	.	PROPN
ijtc-462	81	28	,	,	PUNCT
ijtc-462	81	29	2022	2022	NUM
ijtc-462	81	30	;	;	PUNCT
ijtc-462	81	31	stefano	stefano	PROPN
ijtc-462	81	32	et	et	PROPN
ijtc-462	81	33	al	al	PROPN
ijtc-462	81	34	.	.	PROPN
ijtc-462	81	35	,	,	PUNCT
ijtc-462	81	36	2022	2022	NUM
ijtc-462	81	37	)	)	PUNCT
ijtc-462	81	38	.	.	PUNCT
ijtc-462	82	1	example	example	NOUN
ijtc-462	82	2	:	:	PUNCT
ijtc-462	83	1	tax	tax	NOUN
ijtc-462	83	2	evasion	evasion	NOUN
ijtc-462	83	3	carried	carry	VERB
ijtc-462	83	4	out	out	ADP
ijtc-462	83	5	by	by	ADP
ijtc-462	83	6	“	"	PUNCT
ijtc-462	83	7	aag	aag	PROPN
ijtc-462	83	8	”	"	PUNCT
ijtc-462	83	9	,	,	PUNCT
ijtc-462	83	10	which	which	PRON
ijtc-462	83	11	ended	end	VERB
ijtc-462	83	12	with	with	ADP
ijtc-462	83	13	supreme	supreme	PROPN
ijtc-462	83	14	court	court	PROPN
ijtc-462	83	15	decision	decision	NOUN
ijtc-462	83	16	no	no	INTJ
ijtc-462	83	17	.	.	PUNCT
ijtc-462	83	18	2239k	2239k	NUM
ijtc-462	83	19	/	/	SYM
ijtc-462	83	20	pid.sus/2012	pid.sus/2012	AUX
ijtc-462	83	21	dated	date	VERB
ijtc-462	83	22	december	december	PROPN
ijtc-462	83	23	18	18	NUM
ijtc-462	83	24	,	,	PUNCT
ijtc-462	83	25	2012	2012	NUM
ijtc-462	83	26	,	,	PUNCT
ijtc-462	83	27	by	by	ADP
ijtc-462	83	28	punishing	punish	VERB
ijtc-462	83	29	“	"	PUNCT
ijtc-462	83	30	aag	aag	PROPN
ijtc-462	83	31	”	"	PUNCT
ijtc-462	83	32	who	who	PRON
ijtc-462	83	33	has	have	VERB
ijtc-462	83	34	to	to	PART
ijtc-462	83	35	pay	pay	VERB
ijtc-462	83	36	taxes	taxis	NOUN
ijtc-462	83	37	and	and	CCONJ
ijtc-462	83	38	a	a	DET
ijtc-462	83	39	tax	tax	NOUN
ijtc-462	83	40	penalty	penalty	NOUN
ijtc-462	83	41	of	of	ADP
ijtc-462	83	42	rp	rp	NOUN
ijtc-462	83	43	.	.	PROPN
ijtc-462	84	1	2.5	2.5	NUM
ijtc-462	84	2	trillion	trillion	NUM
ijtc-462	84	3	.	.	PUNCT
ijtc-462	84	4	method	method	NOUN
ijtc-462	84	5	in	in	ADP
ijtc-462	84	6	this	this	DET
ijtc-462	84	7	study	study	NOUN
ijtc-462	84	8	the	the	DET
ijtc-462	84	9	author	author	NOUN
ijtc-462	84	10	uses	use	VERB
ijtc-462	84	11	a	a	DET
ijtc-462	84	12	qualitative	qualitative	ADJ
ijtc-462	84	13	research	research	NOUN
ijtc-462	84	14	approach	approach	NOUN
ijtc-462	84	15	which	which	PRON
ijtc-462	84	16	according	accord	VERB
ijtc-462	84	17	to	to	ADP
ijtc-462	84	18	creswell	creswell	PROPN
ijtc-462	84	19	(	(	PUNCT
ijtc-462	84	20	sugiyono	sugiyono	PROPN
ijtc-462	84	21	,	,	PUNCT
ijtc-462	84	22	2019	2019	NUM
ijtc-462	84	23	)	)	PUNCT
ijtc-462	84	24	is	be	AUX
ijtc-462	84	25	a	a	DET
ijtc-462	84	26	process	process	NOUN
ijtc-462	84	27	of	of	ADP
ijtc-462	84	28	exploring	explore	VERB
ijtc-462	84	29	or	or	CCONJ
ijtc-462	84	30	understanding	understand	VERB
ijtc-462	84	31	individual	individual	ADJ
ijtc-462	84	32	and	and	CCONJ
ijtc-462	84	33	group	group	NOUN
ijtc-462	84	34	behavior	behavior	NOUN
ijtc-462	84	35	,	,	PUNCT
ijtc-462	84	36	describing	describe	VERB
ijtc-462	84	37	social	social	ADJ
ijtc-462	84	38	problems	problem	NOUN
ijtc-462	84	39	or	or	CCONJ
ijtc-462	84	40	humanitarian	humanitarian	ADJ
ijtc-462	84	41	problems	problem	NOUN
ijtc-462	84	42	.	.	PUNCT
ijtc-462	85	1	the	the	DET
ijtc-462	85	2	research	research	NOUN
ijtc-462	85	3	process	process	NOUN
ijtc-462	85	4	starts	start	VERB
ijtc-462	85	5	from	from	ADP
ijtc-462	85	6	making	make	VERB
ijtc-462	85	7	research	research	NOUN
ijtc-462	85	8	questions	question	NOUN
ijtc-462	85	9	and	and	CCONJ
ijtc-462	85	10	procedures	procedure	NOUN
ijtc-462	85	11	,	,	PUNCT
ijtc-462	85	12	collecting	collect	VERB
ijtc-462	85	13	data	datum	NOUN
ijtc-462	85	14	from	from	ADP
ijtc-462	85	15	participants	participant	NOUN
ijtc-462	85	16	,	,	PUNCT
ijtc-462	85	17	analyzing	analyze	VERB
ijtc-462	85	18	data	datum	NOUN
ijtc-462	85	19	inductively	inductively	ADV
ijtc-462	85	20	,	,	PUNCT
ijtc-462	85	21	constructing	construct	VERB
ijtc-462	85	22	data	datum	NOUN
ijtc-462	85	23	and	and	CCONJ
ijtc-462	85	24	providing	provide	VERB
ijtc-462	85	25	interpretations	interpretation	NOUN
ijtc-462	85	26	of	of	ADP
ijtc-462	85	27	the	the	DET
ijtc-462	85	28	meaning	meaning	NOUN
ijtc-462	85	29	of	of	ADP
ijtc-462	85	30	data	datum	NOUN
ijtc-462	85	31	.	.	PUNCT
ijtc-462	86	1	according	accord	VERB
ijtc-462	86	2	to	to	ADP
ijtc-462	86	3	denzin	denzin	PROPN
ijtc-462	86	4	and	and	CCONJ
ijtc-462	86	5	lincoln	lincoln	PROPN
ijtc-462	86	6	(	(	PUNCT
ijtc-462	86	7	moleong	moleong	PROPN
ijtc-462	86	8	,	,	PUNCT
ijtc-462	86	9	2018	2018	NUM
ijtc-462	86	10	)	)	PUNCT
ijtc-462	86	11	qualitative	qualitative	ADJ
ijtc-462	86	12	methods	method	NOUN
ijtc-462	86	13	explain	explain	VERB
ijtc-462	86	14	phenomena	phenomenon	NOUN
ijtc-462	86	15	that	that	PRON
ijtc-462	86	16	occur	occur	VERB
ijtc-462	86	17	and	and	CCONJ
ijtc-462	86	18	are	be	AUX
ijtc-462	86	19	carried	carry	VERB
ijtc-462	86	20	out	out	ADP
ijtc-462	86	21	by	by	ADP
ijtc-462	86	22	involving	involve	VERB
ijtc-462	86	23	various	various	ADJ
ijtc-462	86	24	existing	exist	VERB
ijtc-462	86	25	methods	method	NOUN
ijtc-462	86	26	.	.	PUNCT
ijtc-462	87	1	while	while	SCONJ
ijtc-462	87	2	the	the	DET
ijtc-462	87	3	type	type	NOUN
ijtc-462	87	4	of	of	ADP
ijtc-462	87	5	research	research	NOUN
ijtc-462	87	6	used	use	VERB
ijtc-462	87	7	is	be	AUX
ijtc-462	87	8	descriptive	descriptive	ADJ
ijtc-462	87	9	research	research	NOUN
ijtc-462	87	10	according	accord	VERB
ijtc-462	87	11	to	to	ADP
ijtc-462	87	12	(	(	PUNCT
ijtc-462	87	13	neuman	neuman	NOUN
ijtc-462	87	14	,	,	PUNCT
ijtc-462	87	15	2011	2011	NUM
ijtc-462	87	16	)	)	PUNCT
ijtc-462	87	17	.	.	PUNCT
ijtc-462	88	1	descriptive	descriptive	ADJ
ijtc-462	88	2	research	research	NOUN
ijtc-462	88	3	according	accord	VERB
ijtc-462	88	4	to	to	ADP
ijtc-462	88	5	neuman	neuman	NOUN
ijtc-462	88	6	:	:	PUNCT
ijtc-462	88	7	"	"	PUNCT
ijtc-462	88	8	descriptive	descriptive	ADJ
ijtc-462	88	9	research	research	NOUN
ijtc-462	88	10	present	present	VERB
ijtc-462	88	11	a	a	DET
ijtc-462	88	12	picture	picture	NOUN
ijtc-462	88	13	of	of	ADP
ijtc-462	88	14	the	the	DET
ijtc-462	88	15	specific	specific	ADJ
ijtc-462	88	16	details	detail	NOUN
ijtc-462	88	17	of	of	ADP
ijtc-462	88	18	the	the	DET
ijtc-462	88	19	situation	situation	NOUN
ijtc-462	88	20	,	,	PUNCT
ijtc-462	88	21	social	social	ADJ
ijtc-462	88	22	setting	setting	NOUN
ijtc-462	88	23	,	,	PUNCT
ijtc-462	88	24	or	or	CCONJ
ijtc-462	88	25	relationship	relationship	NOUN
ijtc-462	88	26	.	.	PUNCT
ijtc-462	89	1	the	the	DET
ijtc-462	89	2	outcome	outcome	NOUN
ijtc-462	89	3	of	of	ADP
ijtc-462	89	4	a	a	DET
ijtc-462	89	5	descriptive	descriptive	ADJ
ijtc-462	89	6	study	study	NOUN
ijtc-462	89	7	is	be	AUX
ijtc-462	89	8	a	a	DET
ijtc-462	89	9	detailed	detailed	ADJ
ijtc-462	89	10	picture	picture	NOUN
ijtc-462	89	11	of	of	ADP
ijtc-462	89	12	the	the	DET
ijtc-462	89	13	subject	subject	NOUN
ijtc-462	89	14	.	.	PUNCT
ijtc-462	89	15	”	"	PUNCT
ijtc-462	90	1	while	while	SCONJ
ijtc-462	90	2	the	the	DET
ijtc-462	90	3	data	data	NOUN
ijtc-462	90	4	collection	collection	NOUN
ijtc-462	90	5	techniques	technique	NOUN
ijtc-462	90	6	were	be	AUX
ijtc-462	90	7	carried	carry	VERB
ijtc-462	90	8	out	out	ADP
ijtc-462	90	9	by	by	ADP
ijtc-462	90	10	triangulation	triangulation	NOUN
ijtc-462	90	11	of	of	ADP
ijtc-462	90	12	sources	source	NOUN
ijtc-462	90	13	,	,	PUNCT
ijtc-462	90	14	in	in	ADP
ijtc-462	90	15	-	-	PUNCT
ijtc-462	90	16	depth	depth	NOUN
ijtc-462	90	17	interviews	interview	NOUN
ijtc-462	90	18	,	,	PUNCT
ijtc-462	90	19	observations	observation	NOUN
ijtc-462	90	20	,	,	PUNCT
ijtc-462	90	21	literature	literature	NOUN
ijtc-462	90	22	studies	study	NOUN
ijtc-462	90	23	and	and	CCONJ
ijtc-462	90	24	documentation	documentation	NOUN
ijtc-462	90	25	(	(	PUNCT
ijtc-462	90	26	moleong	moleong	NOUN
ijtc-462	90	27	,	,	PUNCT
ijtc-462	90	28	2018	2018	NUM
ijtc-462	90	29	;	;	PUNCT
ijtc-462	90	30	sugiyono	sugiyono	NOUN
ijtc-462	90	31	,	,	PUNCT
ijtc-462	90	32	2019	2019	NUM
ijtc-462	90	33	)	)	PUNCT
ijtc-462	90	34	.	.	PUNCT
ijtc-462	91	1	in	in	ADP
ijtc-462	91	2	-	-	PUNCT
ijtc-462	91	3	depth	depth	NOUN
ijtc-462	91	4	interviews	interview	NOUN
ijtc-462	91	5	to	to	PART
ijtc-462	91	6	strengthen	strengthen	VERB
ijtc-462	91	7	the	the	DET
ijtc-462	91	8	results	result	NOUN
ijtc-462	91	9	of	of	ADP
ijtc-462	91	10	the	the	DET
ijtc-462	91	11	analysis	analysis	NOUN
ijtc-462	91	12	were	be	AUX
ijtc-462	91	13	carried	carry	VERB
ijtc-462	91	14	out	out	ADP
ijtc-462	91	15	with	with	ADP
ijtc-462	91	16	mr	mr	PROPN
ijtc-462	91	17	.	.	PROPN
ijtc-462	91	18	aldo	aldo	PROPN
ijtc-462	91	19	as	as	ADP
ijtc-462	91	20	officer	officer	NOUN
ijtc-462	91	21	/	/	SYM
ijtc-462	91	22	head	head	NOUN
ijtc-462	91	23	of	of	ADP
ijtc-462	91	24	section	section	NOUN
ijtc-462	91	25	at	at	ADP
ijtc-462	91	26	the	the	DET
ijtc-462	91	27	directorate	directorate	NOUN
ijtc-462	91	28	of	of	ADP
ijtc-462	91	29	international	international	ADJ
ijtc-462	91	30	taxes	taxis	NOUN
ijtc-462	91	31	dgt	dgt	NOUN
ijtc-462	91	32	(	(	PUNCT
ijtc-462	91	33	informant	informant	NOUN
ijtc-462	91	34	1	1	NUM
ijtc-462	91	35	)	)	PUNCT
ijtc-462	91	36	,	,	PUNCT
ijtc-462	91	37	mr	mr	PROPN
ijtc-462	91	38	.	.	PROPN
ijtc-462	91	39	fajry	fajry	PROPN
ijtc-462	91	40	akbar	akbar	PROPN
ijtc-462	91	41	center	center	NOUN
ijtc-462	91	42	for	for	ADP
ijtc-462	91	43	indonesia	indonesia	PROPN
ijtc-462	91	44	taxation	taxation	NOUN
ijtc-462	91	45	analysis	analysis	NOUN
ijtc-462	91	46	or	or	CCONJ
ijtc-462	91	47	cita	cita	X
ijtc-462	91	48	(	(	PUNCT
ijtc-462	91	49	informant	informant	NOUN
ijtc-462	91	50	2	2	NUM
ijtc-462	91	51	)	)	PUNCT
ijtc-462	91	52	,	,	PUNCT
ijtc-462	91	53	mr	mr	PROPN
ijtc-462	91	54	.	.	PROPN
ijtc-462	91	55	bawono	bawono	PROPN
ijtc-462	91	56	kristiaji	kristiaji	PROPN
ijtc-462	91	57	(	(	PUNCT
ijtc-462	91	58	partner	partner	NOUN
ijtc-462	91	59	of	of	ADP
ijtc-462	91	60	ddtc	ddtc	ADJ
ijtc-462	91	61	fiscal	fiscal	ADJ
ijtc-462	91	62	research	research	NOUN
ijtc-462	91	63	–	–	PUNCT
ijtc-462	91	64	as	as	ADP
ijtc-462	91	65	informant	informant	NOUN
ijtc-462	91	66	3	3	NUM
ijtc-462	91	67	)	)	PUNCT
ijtc-462	91	68	,	,	PUNCT
ijtc-462	91	69	mr	mr	PROPN
ijtc-462	91	70	.	.	PROPN
ijtc-462	91	71	alif	alif	PROPN
ijtc-462	91	72	ramadhan	ramadhan	PROPN
ijtc-462	91	73	as	as	ADP
ijtc-462	91	74	tax	tax	NOUN
ijtc-462	91	75	practitioner	practitioner	NOUN
ijtc-462	91	76	and	and	CCONJ
ijtc-462	91	77	lecturer	lecturer	NOUN
ijtc-462	91	78	of	of	ADP
ijtc-462	91	79	the	the	DET
ijtc-462	91	80	stiami	stiami	PROPN
ijtc-462	91	81	institute	institute	PROPN
ijtc-462	91	82	(	(	PUNCT
ijtc-462	91	83	informant	informant	NOUN
ijtc-462	91	84	4	4	NUM
ijtc-462	91	85	)	)	PUNCT
ijtc-462	91	86	,	,	PUNCT
ijtc-462	91	87	mr	mr	PROPN
ijtc-462	91	88	.	.	PROPN
ijtc-462	91	89	swarum	swarum	PROPN
ijtc-462	91	90	as	as	ADP
ijtc-462	91	91	lecturer	lecturer	NOUN
ijtc-462	91	92	of	of	ADP
ijtc-462	91	93	taxation	taxation	NOUN
ijtc-462	91	94	as	as	ADP
ijtc-462	91	95	academic	academic	ADJ
ijtc-462	91	96	,	,	PUNCT
ijtc-462	91	97	consultant	consultant	NOUN
ijtc-462	91	98	and	and	CCONJ
ijtc-462	91	99	tax	tax	NOUN
ijtc-462	91	100	lawyer	lawyer	NOUN
ijtc-462	91	101	(	(	PUNCT
ijtc-462	91	102	informant	informant	NOUN
ijtc-462	91	103	5	5	NUM
ijtc-462	91	104	)	)	PUNCT
ijtc-462	91	105	.	.	PUNCT
ijtc-462	92	1	mr	mr	PROPN
ijtc-462	92	2	.	.	PROPN
ijtc-462	92	3	otto	otto	PROPN
ijtc-462	92	4	as	as	ADP
ijtc-462	92	5	tax	tax	NOUN
ijtc-462	92	6	director	director	NOUN
ijtc-462	92	7	of	of	ADP
ijtc-462	92	8	price	price	NOUN
ijtc-462	92	9	waterhouse	waterhouse	PROPN
ijtc-462	92	10	cooper	cooper	PROPN
ijtc-462	92	11	indonesia	indonesia	PROPN
ijtc-462	92	12	(	(	PUNCT
ijtc-462	92	13	informant	informant	NOUN
ijtc-462	92	14	6	6	NUM
ijtc-462	92	15	)	)	PUNCT
ijtc-462	92	16	.	.	PUNCT
ijtc-462	93	1	result	result	NOUN
ijtc-462	93	2	and	and	CCONJ
ijtc-462	93	3	discussion	discussion	NOUN
ijtc-462	93	4	1	1	NUM
ijtc-462	93	5	.	.	PUNCT
ijtc-462	94	1	implementation	implementation	NOUN
ijtc-462	94	2	of	of	ADP
ijtc-462	94	3	the	the	DET
ijtc-462	94	4	automatic	automatic	ADJ
ijtc-462	94	5	exchange	exchange	NOUN
ijtc-462	94	6	of	of	ADP
ijtc-462	94	7	tax	tax	NOUN
ijtc-462	94	8	information	information	NOUN
ijtc-462	94	9	from	from	ADP
ijtc-462	94	10	the	the	DET
ijtc-462	94	11	perspective	perspective	NOUN
ijtc-462	94	12	of	of	ADP
ijtc-462	94	13	its	its	PRON
ijtc-462	94	14	effectiveness	effectiveness	NOUN
ijtc-462	94	15	in	in	ADP
ijtc-462	94	16	minimizing	minimize	VERB
ijtc-462	94	17	tax	tax	NOUN
ijtc-462	94	18	evasion	evasion	NOUN
ijtc-462	94	19	at	at	ADP
ijtc-462	94	20	the	the	DET
ijtc-462	94	21	directorate	directorate	ADJ
ijtc-462	94	22	general	general	NOUN
ijtc-462	94	23	of	of	ADP
ijtc-462	94	24	taxes	taxis	NOUN
ijtc-462	94	25	to	to	PART
ijtc-462	94	26	prevent	prevent	VERB
ijtc-462	94	27	tax	tax	NOUN
ijtc-462	94	28	avoidance	avoidance	NOUN
ijtc-462	94	29	,	,	PUNCT
ijtc-462	94	30	the	the	DET
ijtc-462	94	31	leaders	leader	NOUN
ijtc-462	94	32	of	of	ADP
ijtc-462	94	33	the	the	DET
ijtc-462	94	34	g20	g20	NOUN
ijtc-462	94	35	countries	country	NOUN
ijtc-462	94	36	agreed	agree	VERB
ijtc-462	94	37	to	to	PART
ijtc-462	94	38	end	end	VERB
ijtc-462	94	39	the	the	DET
ijtc-462	94	40	era	era	NOUN
ijtc-462	94	41	of	of	ADP
ijtc-462	94	42	bank	bank	NOUN
ijtc-462	94	43	secrecy	secrecy	NOUN
ijtc-462	94	44	for	for	ADP
ijtc-462	94	45	the	the	DET
ijtc-462	94	46	sake	sake	NOUN
ijtc-462	94	47	of	of	ADP
ijtc-462	94	48	taxation	taxation	NOUN
ijtc-462	94	49	.	.	PUNCT
ijtc-462	95	1	this	this	DET
ijtc-462	95	2	consensus	consensus	NOUN
ijtc-462	95	3	is	be	AUX
ijtc-462	95	4	realized	realize	VERB
ijtc-462	95	5	through	through	ADP
ijtc-462	95	6	the	the	DET
ijtc-462	95	7	global	global	ADJ
ijtc-462	95	8	forum	forum	PROPN
ijtc-462	95	9	on	on	ADP
ijtc-462	95	10	transparency	transparency	NOUN
ijtc-462	95	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-462	95	12	automatic	automatic	ADJ
ijtc-462	95	13	exchange	exchange	NOUN
ijtc-462	95	14	of	of	ADP
ijtc-462	95	15	information	information	NOUN
ijtc-462	95	16	review	review	NOUN
ijtc-462	95	17	from	from	ADP
ijtc-462	95	18	the	the	DET
ijtc-462	95	19	perspective	perspective	NOUN
ijtc-462	95	20	of	of	ADP
ijtc-462	95	21	its	its	PRON
ijtc-462	95	22	effectives	effective	NOUN
ijtc-462	95	23	in	in	ADP
ijtc-462	95	24	minimizing	minimize	VERB
ijtc-462	95	25	tax	tax	NOUN
ijtc-462	95	26	evasion	evasion	NOUN
ijtc-462	95	27	pohan	pohan	NOUN
ijtc-462	95	28	,	,	PUNCT
ijtc-462	95	29	rahmi	rahmi	NOUN
ijtc-462	95	30	,	,	PUNCT
ijtc-462	95	31	arimbhi	arimbhi	ADJ
ijtc-462	95	32	,	,	PUNCT
ijtc-462	95	33	and	and	CCONJ
ijtc-462	95	34	junaidi	junaidi	NOUN
ijtc-462	95	35	122	122	NUM
ijtc-462	95	36	|	|	ADV
ijtc-462	95	37	ilomata	ilomata	PROPN
ijtc-462	95	38	international	international	ADJ
ijtc-462	95	39	journal	journal	NOUN
ijtc-462	95	40	of	of	ADP
ijtc-462	95	41	tax	tax	PROPN
ijtc-462	95	42	&	&	CCONJ
ijtc-462	95	43	accounting	accounting	PROPN
ijtc-462	95	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	95	45	and	and	CCONJ
ijtc-462	95	46	exchange	exchange	NOUN
ijtc-462	95	47	of	of	ADP
ijtc-462	95	48	information	information	NOUN
ijtc-462	95	49	for	for	ADP
ijtc-462	95	50	tax	tax	NOUN
ijtc-462	95	51	purposes	purpose	NOUN
ijtc-462	95	52	(	(	PUNCT
ijtc-462	95	53	global	global	ADJ
ijtc-462	95	54	forum	forum	PROPN
ijtc-462	95	55	)	)	PUNCT
ijtc-462	95	56	,	,	PUNCT
ijtc-462	95	57	which	which	PRON
ijtc-462	95	58	currently	currently	ADV
ijtc-462	95	59	has	have	VERB
ijtc-462	95	60	161	161	NUM
ijtc-462	95	61	countries	country	NOUN
ijtc-462	95	62	/	/	SYM
ijtc-462	95	63	jurisdictions	jurisdiction	NOUN
ijtc-462	95	64	,	,	PUNCT
ijtc-462	95	65	including	include	VERB
ijtc-462	95	66	indonesia	indonesia	PROPN
ijtc-462	95	67	.	.	PUNCT
ijtc-462	96	1	in	in	ADP
ijtc-462	96	2	2013	2013	NUM
ijtc-462	96	3	,	,	PUNCT
ijtc-462	96	4	the	the	DET
ijtc-462	96	5	g20	g20	NOUN
ijtc-462	96	6	leaders	leader	NOUN
ijtc-462	96	7	summit	summit	VERB
ijtc-462	96	8	in	in	ADP
ijtc-462	96	9	st	st	PROPN
ijtc-462	96	10	.	.	PROPN
ijtc-462	96	11	petersburg	petersburg	PROPN
ijtc-462	96	12	,	,	PUNCT
ijtc-462	96	13	russia	russia	PROPN
ijtc-462	96	14	,	,	PUNCT
ijtc-462	96	15	gave	give	VERB
ijtc-462	96	16	a	a	DET
ijtc-462	96	17	mandate	mandate	NOUN
ijtc-462	96	18	to	to	ADP
ijtc-462	96	19	the	the	DET
ijtc-462	96	20	organization	organization	NOUN
ijtc-462	96	21	(	(	PUNCT
ijtc-462	96	22	oecd	oecd	PROPN
ijtc-462	96	23	)	)	PUNCT
ijtc-462	96	24	to	to	PART
ijtc-462	96	25	set	set	VERB
ijtc-462	96	26	global	global	ADJ
ijtc-462	96	27	standards	standard	NOUN
ijtc-462	96	28	for	for	ADP
ijtc-462	96	29	the	the	DET
ijtc-462	96	30	automatic	automatic	ADJ
ijtc-462	96	31	exchange	exchange	NOUN
ijtc-462	96	32	of	of	ADP
ijtc-462	96	33	financial	financial	ADJ
ijtc-462	96	34	account	account	NOUN
ijtc-462	96	35	information	information	NOUN
ijtc-462	96	36	(	(	PUNCT
ijtc-462	96	37	aeoi	aeoi	NOUN
ijtc-462	96	38	)	)	PUNCT
ijtc-462	96	39	.	.	PUNCT
ijtc-462	97	1	this	this	DET
ijtc-462	97	2	standard	standard	NOUN
ijtc-462	97	3	became	became	AUX
ijtc-462	97	4	known	know	VERB
ijtc-462	97	5	as	as	ADP
ijtc-462	97	6	the	the	DET
ijtc-462	97	7	common	common	ADJ
ijtc-462	97	8	reporting	reporting	NOUN
ijtc-462	97	9	standard	standard	NOUN
ijtc-462	97	10	(	(	PUNCT
ijtc-462	97	11	crs	crs	PROPN
ijtc-462	97	12	)	)	PUNCT
ijtc-462	97	13	.	.	PUNCT
ijtc-462	98	1	furthermore	furthermore	ADV
ijtc-462	98	2	,	,	PUNCT
ijtc-462	98	3	in	in	ADP
ijtc-462	98	4	2014	2014	NUM
ijtc-462	98	5	at	at	ADP
ijtc-462	98	6	the	the	DET
ijtc-462	98	7	g20	g20	NOUN
ijtc-462	98	8	meeting	meeting	NOUN
ijtc-462	98	9	in	in	ADP
ijtc-462	98	10	brisbane	brisbane	PROPN
ijtc-462	98	11	,	,	PUNCT
ijtc-462	98	12	australia	australia	PROPN
ijtc-462	98	13	,	,	PUNCT
ijtc-462	98	14	it	it	PRON
ijtc-462	98	15	was	be	AUX
ijtc-462	98	16	agreed	agree	VERB
ijtc-462	98	17	to	to	PART
ijtc-462	98	18	implement	implement	VERB
ijtc-462	98	19	aeoi	aeoi	NOUN
ijtc-462	98	20	reciprocally	reciprocally	ADV
ijtc-462	98	21	based	base	VERB
ijtc-462	98	22	on	on	ADP
ijtc-462	98	23	the	the	DET
ijtc-462	98	24	crs	crs	PROPN
ijtc-462	98	25	.	.	PUNCT
ijtc-462	99	1	finally	finally	ADV
ijtc-462	99	2	,	,	PUNCT
ijtc-462	99	3	the	the	DET
ijtc-462	99	4	global	global	ADJ
ijtc-462	99	5	consensus	consensus	NOUN
ijtc-462	99	6	states	state	VERB
ijtc-462	99	7	that	that	SCONJ
ijtc-462	99	8	jurisdictions	jurisdiction	NOUN
ijtc-462	99	9	can	can	AUX
ijtc-462	99	10	exchange	exchange	VERB
ijtc-462	99	11	financial	financial	ADJ
ijtc-462	99	12	information	information	NOUN
ijtc-462	99	13	automatically	automatically	ADV
ijtc-462	99	14	and	and	CCONJ
ijtc-462	99	15	periodically	periodically	ADV
ijtc-462	99	16	(	(	PUNCT
ijtc-462	99	17	https://majalahpajak.net/ikut-melawan-pengelakan-pajak/	https://majalahpajak.net/ikut-melawan-pengelakan-pajak/	ADJ
ijtc-462	99	18	)	)	PUNCT
ijtc-462	99	19	.	.	PUNCT
ijtc-462	100	1	the	the	DET
ijtc-462	100	2	more	more	ADV
ijtc-462	100	3	multinational	multinational	ADJ
ijtc-462	100	4	companies	company	NOUN
ijtc-462	100	5	that	that	PRON
ijtc-462	100	6	develop	develop	VERB
ijtc-462	100	7	in	in	ADP
ijtc-462	100	8	indonesia	indonesia	PROPN
ijtc-462	100	9	,	,	PUNCT
ijtc-462	100	10	of	of	ADP
ijtc-462	100	11	course	course	NOUN
ijtc-462	100	12	,	,	PUNCT
ijtc-462	100	13	it	it	PRON
ijtc-462	100	14	is	be	AUX
ijtc-462	100	15	followed	follow	VERB
ijtc-462	100	16	by	by	ADP
ijtc-462	100	17	the	the	DET
ijtc-462	100	18	increasing	increase	VERB
ijtc-462	100	19	number	number	NOUN
ijtc-462	100	20	of	of	ADP
ijtc-462	100	21	intra	intra	ADJ
ijtc-462	100	22	-	-	ADJ
ijtc-462	100	23	group	group	NOUN
ijtc-462	100	24	transactions	transaction	NOUN
ijtc-462	100	25	of	of	ADP
ijtc-462	100	26	multinational	multinational	ADJ
ijtc-462	100	27	companies	company	NOUN
ijtc-462	100	28	(	(	PUNCT
ijtc-462	100	29	affiliate	affiliate	NOUN
ijtc-462	100	30	transactions	transaction	NOUN
ijtc-462	100	31	)	)	PUNCT
ijtc-462	100	32	.	.	PUNCT
ijtc-462	101	1	this	this	PRON
ijtc-462	101	2	has	have	AUX
ijtc-462	101	3	resulted	result	VERB
ijtc-462	101	4	in	in	ADP
ijtc-462	101	5	a	a	DET
ijtc-462	101	6	risk	risk	NOUN
ijtc-462	101	7	for	for	ADP
ijtc-462	101	8	tax	tax	NOUN
ijtc-462	101	9	administration	administration	NOUN
ijtc-462	101	10	in	in	ADP
ijtc-462	101	11	each	each	DET
ijtc-462	101	12	country	country	NOUN
ijtc-462	101	13	through	through	ADP
ijtc-462	101	14	tax	tax	NOUN
ijtc-462	101	15	avoidance	avoidance	NOUN
ijtc-462	101	16	efforts	effort	NOUN
ijtc-462	101	17	in	in	ADP
ijtc-462	101	18	cross	cross	ADJ
ijtc-462	101	19	-	-	ADJ
ijtc-462	101	20	border	border	ADJ
ijtc-462	101	21	transactions	transaction	NOUN
ijtc-462	101	22	,	,	PUNCT
ijtc-462	101	23	or	or	CCONJ
ijtc-462	101	24	better	well	ADV
ijtc-462	101	25	known	know	VERB
ijtc-462	101	26	as	as	ADP
ijtc-462	101	27	base	base	NOUN
ijtc-462	101	28	erosion	erosion	NOUN
ijtc-462	101	29	and	and	CCONJ
ijtc-462	101	30	profit	profit	NOUN
ijtc-462	101	31	shifting	shifting	NOUN
ijtc-462	101	32	(	(	PUNCT
ijtc-462	101	33	beps	beps	PROPN
ijtc-462	101	34	)	)	PUNCT
ijtc-462	101	35	.	.	PUNCT
ijtc-462	102	1	indonesia	indonesia	PROPN
ijtc-462	102	2	's	's	PART
ijtc-462	102	3	readiness	readiness	NOUN
ijtc-462	102	4	in	in	ADP
ijtc-462	102	5	implementing	implement	VERB
ijtc-462	102	6	the	the	PRON
ijtc-462	102	7	has	have	AUX
ijtc-462	102	8	been	be	AUX
ijtc-462	102	9	realized	realize	VERB
ijtc-462	102	10	by	by	ADP
ijtc-462	102	11	the	the	DET
ijtc-462	102	12	issuance	issuance	NOUN
ijtc-462	102	13	of	of	ADP
ijtc-462	102	14	minister	minister	PROPN
ijtc-462	102	15	of	of	ADP
ijtc-462	102	16	finance	finance	NOUN
ijtc-462	102	17	regulation	regulation	NOUN
ijtc-462	102	18	number	number	NOUN
ijtc-462	102	19	60	60	NUM
ijtc-462	102	20	/	/	SYM
ijtc-462	102	21	pmk.03/2014	pmk.03/2014	NOUN
ijtc-462	102	22	which	which	PRON
ijtc-462	102	23	has	have	AUX
ijtc-462	102	24	been	be	AUX
ijtc-462	102	25	amended	amend	VERB
ijtc-462	102	26	by	by	ADP
ijtc-462	102	27	regulation	regulation	NOUN
ijtc-462	102	28	of	of	ADP
ijtc-462	102	29	the	the	DET
ijtc-462	102	30	minister	minister	NOUN
ijtc-462	102	31	of	of	ADP
ijtc-462	102	32	finance	finance	NOUN
ijtc-462	102	33	number	number	NOUN
ijtc-462	102	34	125	125	NUM
ijtc-462	102	35	/	/	SYM
ijtc-462	102	36	pmk.010/2015	pmk.010/2015	PROPN
ijtc-462	102	37	as	as	ADP
ijtc-462	102	38	an	an	DET
ijtc-462	102	39	internal	internal	ADJ
ijtc-462	102	40	procedural	procedural	ADJ
ijtc-462	102	41	provision	provision	NOUN
ijtc-462	102	42	in	in	ADP
ijtc-462	102	43	implementing	implement	VERB
ijtc-462	102	44	aeoi	aeoi	NOUN
ijtc-462	102	45	as	as	SCONJ
ijtc-462	102	46	approved	approve	VERB
ijtc-462	102	47	by	by	ADP
ijtc-462	102	48	the	the	DET
ijtc-462	102	49	government	government	NOUN
ijtc-462	102	50	of	of	ADP
ijtc-462	102	51	indonesia	indonesia	PROPN
ijtc-462	102	52	in	in	ADP
ijtc-462	102	53	iga	iga	PROPN
ijtc-462	102	54	model	model	NOUN
ijtc-462	102	55	1b	1b	NUM
ijtc-462	102	56	and	and	CCONJ
ijtc-462	102	57	mcaa	mcaa	PROPN
ijtc-462	102	58	(	(	PUNCT
ijtc-462	102	59	wibowo	wibowo	NOUN
ijtc-462	102	60	,	,	PUNCT
ijtc-462	102	61	2017	2017	NUM
ijtc-462	102	62	)	)	PUNCT
ijtc-462	102	63	.	.	PUNCT
ijtc-462	103	1	then	then	ADV
ijtc-462	103	2	it	it	PRON
ijtc-462	103	3	was	be	AUX
ijtc-462	103	4	followed	follow	VERB
ijtc-462	103	5	up	up	ADP
ijtc-462	103	6	with	with	ADP
ijtc-462	103	7	the	the	DET
ijtc-462	103	8	regulation	regulation	NOUN
ijtc-462	103	9	of	of	ADP
ijtc-462	103	10	the	the	DET
ijtc-462	103	11	minister	minister	NOUN
ijtc-462	103	12	of	of	ADP
ijtc-462	103	13	finance	finance	NOUN
ijtc-462	103	14	number	number	NOUN
ijtc-462	103	15	39	39	NUM
ijtc-462	103	16	/	/	SYM
ijtc-462	103	17	pmk.03/2017	pmk.03/2017	NOUN
ijtc-462	103	18	concerning	concern	VERB
ijtc-462	103	19	procedures	procedure	NOUN
ijtc-462	103	20	for	for	ADP
ijtc-462	103	21	exchanging	exchange	VERB
ijtc-462	103	22	information	information	NOUN
ijtc-462	103	23	based	base	VERB
ijtc-462	103	24	on	on	ADP
ijtc-462	103	25	international	international	ADJ
ijtc-462	103	26	agreements	agreement	NOUN
ijtc-462	103	27	.	.	PUNCT
ijtc-462	104	1	to	to	PART
ijtc-462	104	2	strengthen	strengthen	VERB
ijtc-462	104	3	the	the	DET
ijtc-462	104	4	implementation	implementation	NOUN
ijtc-462	104	5	of	of	ADP
ijtc-462	104	6	the	the	DET
ijtc-462	104	7	aeoi	aeoi	NOUN
ijtc-462	104	8	,	,	PUNCT
ijtc-462	104	9	the	the	DET
ijtc-462	104	10	government	government	NOUN
ijtc-462	104	11	of	of	ADP
ijtc-462	104	12	indonesia	indonesia	PROPN
ijtc-462	104	13	has	have	AUX
ijtc-462	104	14	finally	finally	ADV
ijtc-462	104	15	issued	issue	VERB
ijtc-462	104	16	government	government	NOUN
ijtc-462	104	17	regulation	regulation	NOUN
ijtc-462	104	18	in	in	ADP
ijtc-462	104	19	lieu	lieu	NOUN
ijtc-462	104	20	of	of	ADP
ijtc-462	104	21	law	law	NOUN
ijtc-462	104	22	(	(	PUNCT
ijtc-462	104	23	perpu	perpu	NOUN
ijtc-462	104	24	)	)	PUNCT
ijtc-462	104	25	number	number	NOUN
ijtc-462	104	26	9	9	NUM
ijtc-462	104	27	of	of	ADP
ijtc-462	104	28	2017	2017	NUM
ijtc-462	104	29	concerning	concern	VERB
ijtc-462	104	30	access	access	NOUN
ijtc-462	104	31	to	to	ADP
ijtc-462	104	32	financial	financial	ADJ
ijtc-462	104	33	information	information	NOUN
ijtc-462	104	34	for	for	ADP
ijtc-462	104	35	tax	tax	NOUN
ijtc-462	104	36	purposes	purpose	NOUN
ijtc-462	104	37	.	.	PUNCT
ijtc-462	105	1	this	this	DET
ijtc-462	105	2	information	information	NOUN
ijtc-462	105	3	is	be	AUX
ijtc-462	105	4	very	very	ADV
ijtc-462	105	5	important	important	ADJ
ijtc-462	105	6	for	for	SCONJ
ijtc-462	105	7	dgt	dgt	NOUN
ijtc-462	105	8	to	to	PART
ijtc-462	105	9	uncover	uncover	VERB
ijtc-462	105	10	the	the	DET
ijtc-462	105	11	modes	mode	NOUN
ijtc-462	105	12	of	of	ADP
ijtc-462	105	13	tax	tax	NOUN
ijtc-462	105	14	avoidance	avoidance	NOUN
ijtc-462	105	15	/	/	SYM
ijtc-462	105	16	tax	tax	NOUN
ijtc-462	105	17	evasion	evasion	NOUN
ijtc-462	105	18	.	.	PUNCT
ijtc-462	106	1	together	together	ADV
ijtc-462	106	2	with	with	ADP
ijtc-462	106	3	159	159	NUM
ijtc-462	106	4	other	other	ADJ
ijtc-462	106	5	countries	country	NOUN
ijtc-462	106	6	/	/	SYM
ijtc-462	106	7	jurisdictions	jurisdiction	NOUN
ijtc-462	106	8	,	,	PUNCT
ijtc-462	106	9	indonesia	indonesia	PROPN
ijtc-462	106	10	has	have	AUX
ijtc-462	106	11	signed	sign	VERB
ijtc-462	106	12	the	the	DET
ijtc-462	106	13	multilateral	multilateral	ADJ
ijtc-462	106	14	competent	competent	ADJ
ijtc-462	106	15	authority	authority	NOUN
ijtc-462	106	16	agreement	agreement	NOUN
ijtc-462	106	17	(	(	PUNCT
ijtc-462	106	18	mcaa	mcaa	NOUN
ijtc-462	106	19	)	)	PUNCT
ijtc-462	106	20	which	which	PRON
ijtc-462	106	21	is	be	AUX
ijtc-462	106	22	an	an	DET
ijtc-462	106	23	international	international	ADJ
ijtc-462	106	24	agreement	agreement	NOUN
ijtc-462	106	25	instrument	instrument	NOUN
ijtc-462	106	26	in	in	ADP
ijtc-462	106	27	order	order	NOUN
ijtc-462	106	28	to	to	PART
ijtc-462	106	29	carry	carry	VERB
ijtc-462	106	30	out	out	ADP
ijtc-462	106	31	aeoi	aeoi	NOUN
ijtc-462	106	32	.	.	PUNCT
ijtc-462	107	1	indonesia	indonesia	PROPN
ijtc-462	107	2	is	be	AUX
ijtc-462	107	3	one	one	NUM
ijtc-462	107	4	of	of	ADP
ijtc-462	107	5	the	the	DET
ijtc-462	107	6	first	first	ADJ
ijtc-462	107	7	few	few	ADJ
ijtc-462	107	8	countries	country	NOUN
ijtc-462	107	9	to	to	PART
ijtc-462	107	10	successfully	successfully	ADV
ijtc-462	107	11	implement	implement	VERB
ijtc-462	107	12	the	the	DET
ijtc-462	107	13	aeoi	aeoi	NOUN
ijtc-462	107	14	along	along	ADP
ijtc-462	107	15	with	with	ADP
ijtc-462	107	16	malaysia	malaysia	PROPN
ijtc-462	107	17	and	and	CCONJ
ijtc-462	107	18	singapore	singapore	PROPN
ijtc-462	107	19	.	.	PUNCT
ijtc-462	108	1	after	after	ADP
ijtc-462	108	2	that	that	PRON
ijtc-462	108	3	,	,	PUNCT
ijtc-462	108	4	there	there	PRON
ijtc-462	108	5	are	be	VERB
ijtc-462	108	6	other	other	ADJ
ijtc-462	108	7	countries	country	NOUN
ijtc-462	108	8	in	in	ADP
ijtc-462	108	9	southeast	southeast	PROPN
ijtc-462	108	10	asia	asia	PROPN
ijtc-462	108	11	that	that	PRON
ijtc-462	108	12	have	have	AUX
ijtc-462	108	13	committed	commit	VERB
ijtc-462	108	14	to	to	ADP
ijtc-462	108	15	the	the	DET
ijtc-462	108	16	aeoi	aeoi	NOUN
ijtc-462	108	17	,	,	PUNCT
ijtc-462	108	18	namely	namely	ADV
ijtc-462	108	19	thailand	thailand	PROPN
ijtc-462	108	20	,	,	PUNCT
ijtc-462	108	21	vietnam	vietnam	PROPN
ijtc-462	108	22	,	,	PUNCT
ijtc-462	108	23	the	the	DET
ijtc-462	108	24	philippines	philippine	NOUN
ijtc-462	108	25	and	and	CCONJ
ijtc-462	108	26	cambodia	cambodia	PROPN
ijtc-462	108	27	.	.	PUNCT
ijtc-462	109	1	however	however	ADV
ijtc-462	109	2	,	,	PUNCT
ijtc-462	109	3	thailand	thailand	PROPN
ijtc-462	109	4	stated	state	VERB
ijtc-462	109	5	that	that	SCONJ
ijtc-462	109	6	in	in	ADP
ijtc-462	109	7	2023	2023	NUM
ijtc-462	109	8	they	they	PRON
ijtc-462	109	9	will	will	AUX
ijtc-462	109	10	be	be	AUX
ijtc-462	109	11	ready	ready	ADJ
ijtc-462	109	12	to	to	PART
ijtc-462	109	13	carry	carry	VERB
ijtc-462	109	14	out	out	ADP
ijtc-462	109	15	aeoi	aeoi	NOUN
ijtc-462	109	16	.	.	PUNCT
ijtc-462	110	1	meanwhile	meanwhile	ADV
ijtc-462	110	2	,	,	PUNCT
ijtc-462	110	3	vietnam	vietnam	PROPN
ijtc-462	110	4	,	,	PUNCT
ijtc-462	110	5	the	the	DET
ijtc-462	110	6	philippines	philippine	NOUN
ijtc-462	110	7	and	and	CCONJ
ijtc-462	110	8	cambodia	cambodia	PROPN
ijtc-462	110	9	have	have	AUX
ijtc-462	110	10	not	not	PART
ijtc-462	110	11	specifically	specifically	ADV
ijtc-462	110	12	stated	state	VERB
ijtc-462	110	13	when	when	SCONJ
ijtc-462	110	14	the	the	DET
ijtc-462	110	15	aeoi	aeoi	NOUN
ijtc-462	110	16	will	will	AUX
ijtc-462	110	17	be	be	AUX
ijtc-462	110	18	implemented	implement	VERB
ijtc-462	110	19	in	in	ADP
ijtc-462	110	20	their	their	PRON
ijtc-462	110	21	respective	respective	ADJ
ijtc-462	110	22	countries	country	NOUN
ijtc-462	110	23	(	(	PUNCT
ijtc-462	110	24	suwiknyo	suwiknyo	NOUN
ijtc-462	110	25	,	,	PUNCT
ijtc-462	110	26	2020a	2020a	NUM
ijtc-462	110	27	)	)	PUNCT
ijtc-462	110	28	.	.	PUNCT
ijtc-462	111	1	•	•	NUM
ijtc-462	111	2	information	information	NOUN
ijtc-462	111	3	exchange	exchange	NOUN
ijtc-462	111	4	scheme	scheme	NOUN
ijtc-462	111	5	(	(	PUNCT
ijtc-462	111	6	exchange	exchange	NOUN
ijtc-462	111	7	of	of	ADP
ijtc-462	111	8	information	information	NOUN
ijtc-462	111	9	)	)	PUNCT
ijtc-462	111	10	in	in	ADP
ijtc-462	111	11	implementing	implement	VERB
ijtc-462	111	12	the	the	DET
ijtc-462	111	13	aeoi	aeoi	NOUN
ijtc-462	111	14	,	,	PUNCT
ijtc-462	111	15	indonesia	indonesia	PROPN
ijtc-462	111	16	is	be	AUX
ijtc-462	111	17	part	part	NOUN
ijtc-462	111	18	of	of	ADP
ijtc-462	111	19	one	one	NUM
ijtc-462	111	20	of	of	ADP
ijtc-462	111	21	the	the	DET
ijtc-462	111	22	countries	country	NOUN
ijtc-462	111	23	that	that	PRON
ijtc-462	111	24	participate	participate	VERB
ijtc-462	111	25	in	in	ADP
ijtc-462	111	26	implementing	implement	VERB
ijtc-462	111	27	the	the	DET
ijtc-462	111	28	aeoi	aeoi	NOUN
ijtc-462	111	29	program	program	NOUN
ijtc-462	111	30	.	.	PUNCT
ijtc-462	112	1	in	in	ADP
ijtc-462	112	2	essence	essence	NOUN
ijtc-462	112	3	,	,	PUNCT
ijtc-462	112	4	there	there	PRON
ijtc-462	112	5	are	be	VERB
ijtc-462	112	6	three	three	NUM
ijtc-462	112	7	schemes	scheme	NOUN
ijtc-462	112	8	of	of	ADP
ijtc-462	112	9	information	information	NOUN
ijtc-462	112	10	exchange	exchange	NOUN
ijtc-462	112	11	,	,	PUNCT
ijtc-462	112	12	namely	namely	ADV
ijtc-462	112	13	the	the	DET
ijtc-462	112	14	exchange	exchange	NOUN
ijtc-462	112	15	of	of	ADP
ijtc-462	112	16	request	request	NOUN
ijtc-462	112	17	information	information	NOUN
ijtc-462	112	18	,	,	PUNCT
ijtc-462	112	19	spontaneous	spontaneous	ADJ
ijtc-462	112	20	,	,	PUNCT
ijtc-462	112	21	and	and	CCONJ
ijtc-462	112	22	automatic	automatic	ADJ
ijtc-462	112	23	.	.	PUNCT
ijtc-462	113	1	in	in	ADP
ijtc-462	113	2	exchanging	exchange	VERB
ijtc-462	113	3	tax	tax	NOUN
ijtc-462	113	4	information	information	NOUN
ijtc-462	113	5	,	,	PUNCT
ijtc-462	113	6	the	the	DET
ijtc-462	113	7	goal	goal	NOUN
ijtc-462	113	8	is	be	AUX
ijtc-462	113	9	still	still	ADV
ijtc-462	113	10	to	to	PART
ijtc-462	113	11	open	open	VERB
ijtc-462	113	12	access	access	NOUN
ijtc-462	113	13	to	to	ADP
ijtc-462	113	14	data	datum	NOUN
ijtc-462	113	15	and	and	CCONJ
ijtc-462	113	16	information	information	NOUN
ijtc-462	113	17	on	on	ADP
ijtc-462	113	18	transactions	transaction	NOUN
ijtc-462	113	19	that	that	PRON
ijtc-462	113	20	are	be	AUX
ijtc-462	113	21	only	only	ADV
ijtc-462	113	22	intended	intend	VERB
ijtc-462	113	23	for	for	ADP
ijtc-462	113	24	tax	tax	NOUN
ijtc-462	113	25	matters	matter	NOUN
ijtc-462	113	26	.	.	PUNCT
ijtc-462	114	1	in	in	ADP
ijtc-462	114	2	the	the	DET
ijtc-462	114	3	spontaneous	spontaneous	ADJ
ijtc-462	114	4	exchange	exchange	NOUN
ijtc-462	114	5	of	of	ADP
ijtc-462	114	6	information	information	NOUN
ijtc-462	114	7	(	(	PUNCT
ijtc-462	114	8	spontaneous	spontaneous	ADJ
ijtc-462	114	9	)	)	PUNCT
ijtc-462	114	10	,	,	PUNCT
ijtc-462	114	11	up	up	ADP
ijtc-462	114	12	to	to	ADP
ijtc-462	114	13	now	now	ADV
ijtc-462	114	14	,	,	PUNCT
ijtc-462	114	15	dgt	dgt	PROPN
ijtc-462	114	16	has	have	AUX
ijtc-462	114	17	received	receive	VERB
ijtc-462	114	18	more	more	ADJ
ijtc-462	114	19	information	information	NOUN
ijtc-462	114	20	spontaneously	spontaneously	ADV
ijtc-462	114	21	from	from	ADP
ijtc-462	114	22	the	the	DET
ijtc-462	114	23	competent	competent	ADJ
ijtc-462	114	24	authority	authority	NOUN
ijtc-462	114	25	of	of	ADP
ijtc-462	114	26	the	the	DET
ijtc-462	114	27	partner	partner	NOUN
ijtc-462	114	28	country	country	NOUN
ijtc-462	114	29	(	(	PUNCT
ijtc-462	114	30	inbound	inbound	PROPN
ijtc-462	114	31	)	)	PUNCT
ijtc-462	114	32	than	than	ADP
ijtc-462	114	33	sending	send	VERB
ijtc-462	114	34	out	out	ADP
ijtc-462	114	35	information	information	NOUN
ijtc-462	114	36	(	(	PUNCT
ijtc-462	114	37	outbound	outbound	NOUN
ijtc-462	114	38	)	)	PUNCT
ijtc-462	114	39	.	.	PUNCT
ijtc-462	115	1	this	this	DET
ijtc-462	115	2	spontaneous	spontaneous	ADJ
ijtc-462	115	3	exchange	exchange	NOUN
ijtc-462	115	4	of	of	ADP
ijtc-462	115	5	information	information	NOUN
ijtc-462	115	6	can	can	AUX
ijtc-462	115	7	be	be	AUX
ijtc-462	115	8	done	do	VERB
ijtc-462	115	9	without	without	ADP
ijtc-462	115	10	any	any	DET
ijtc-462	115	11	prior	prior	ADJ
ijtc-462	115	12	request	request	NOUN
ijtc-462	115	13	.	.	PUNCT
ijtc-462	116	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	116	2	automatic	automatic	ADJ
ijtc-462	116	3	exchange	exchange	NOUN
ijtc-462	116	4	of	of	ADP
ijtc-462	116	5	information	information	NOUN
ijtc-462	116	6	review	review	NOUN
ijtc-462	116	7	from	from	ADP
ijtc-462	116	8	the	the	DET
ijtc-462	116	9	perspective	perspective	NOUN
ijtc-462	116	10	of	of	ADP
ijtc-462	116	11	its	its	PRON
ijtc-462	116	12	effectives	effective	NOUN
ijtc-462	116	13	in	in	ADP
ijtc-462	116	14	minimizing	minimize	VERB
ijtc-462	116	15	tax	tax	NOUN
ijtc-462	116	16	evasion	evasion	NOUN
ijtc-462	116	17	pohan	pohan	NOUN
ijtc-462	116	18	,	,	PUNCT
ijtc-462	116	19	rahmi	rahmi	NOUN
ijtc-462	116	20	,	,	PUNCT
ijtc-462	116	21	arimbhi	arimbhi	ADJ
ijtc-462	116	22	,	,	PUNCT
ijtc-462	116	23	and	and	CCONJ
ijtc-462	116	24	junaidi	junaidi	NOUN
ijtc-462	116	25	123	123	NUM
ijtc-462	116	26	|	|	ADV
ijtc-462	116	27	ilomata	ilomata	PROPN
ijtc-462	116	28	international	international	ADJ
ijtc-462	116	29	journal	journal	NOUN
ijtc-462	116	30	of	of	ADP
ijtc-462	116	31	tax	tax	PROPN
ijtc-462	116	32	&	&	CCONJ
ijtc-462	116	33	accounting	account	VERB
ijtc-462	116	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	116	35	table	table	NOUN
ijtc-462	116	36	3	3	NUM
ijtc-462	116	37	the	the	DET
ijtc-462	116	38	amount	amount	NOUN
ijtc-462	116	39	and	and	CCONJ
ijtc-462	116	40	type	type	NOUN
ijtc-462	116	41	of	of	ADP
ijtc-462	116	42	information	information	NOUN
ijtc-462	116	43	exchange	exchange	NOUN
ijtc-462	116	44	that	that	PRON
ijtc-462	116	45	has	have	AUX
ijtc-462	116	46	been	be	AUX
ijtc-462	116	47	carried	carry	VERB
ijtc-462	116	48	out	out	ADP
ijtc-462	116	49	by	by	ADP
ijtc-462	116	50	dgt	dgt	NOUN
ijtc-462	116	51	during	during	ADP
ijtc-462	116	52	2016	2016	NUM
ijtc-462	116	53	-	-	SYM
ijtc-462	116	54	2018	2018	NUM
ijtc-462	116	55	source	source	NOUN
ijtc-462	116	56	:	:	PUNCT
ijtc-462	116	57	directorate	directorate	ADJ
ijtc-462	116	58	general	general	NOUN
ijtc-462	116	59	of	of	ADP
ijtc-462	116	60	taxation(dgt	taxation(dgt	PROPN
ijtc-462	116	61	)	)	PUNCT
ijtc-462	117	1	inbound	inbound	ADJ
ijtc-462	117	2	:	:	PUNCT
ijtc-462	117	3	information	information	NOUN
ijtc-462	117	4	from	from	ADP
ijtc-462	117	5	partner	partner	NOUN
ijtc-462	117	6	country	country	NOUN
ijtc-462	117	7	to	to	ADP
ijtc-462	117	8	indonesia	indonesia	PROPN
ijtc-462	117	9	outbound	outbound	PROPN
ijtc-462	117	10	:	:	PUNCT
ijtc-462	117	11	information	information	NOUN
ijtc-462	117	12	from	from	ADP
ijtc-462	117	13	indonesia	indonesia	PROPN
ijtc-462	117	14	to	to	PART
ijtc-462	117	15	partner	partner	VERB
ijtc-462	117	16	country	country	NOUN
ijtc-462	117	17	from	from	ADP
ijtc-462	117	18	table	table	NOUN
ijtc-462	117	19	3	3	NUM
ijtc-462	117	20	above	above	ADV
ijtc-462	117	21	,	,	PUNCT
ijtc-462	117	22	it	it	PRON
ijtc-462	117	23	can	can	AUX
ijtc-462	117	24	be	be	AUX
ijtc-462	117	25	seen	see	VERB
ijtc-462	117	26	that	that	SCONJ
ijtc-462	117	27	the	the	DET
ijtc-462	117	28	implementation	implementation	NOUN
ijtc-462	117	29	of	of	ADP
ijtc-462	117	30	information	information	NOUN
ijtc-462	117	31	exchange	exchange	NOUN
ijtc-462	117	32	in	in	ADP
ijtc-462	117	33	the	the	DET
ijtc-462	117	34	last	last	ADJ
ijtc-462	117	35	3	3	NUM
ijtc-462	117	36	years	year	NOUN
ijtc-462	117	37	that	that	PRON
ijtc-462	117	38	has	have	AUX
ijtc-462	117	39	been	be	AUX
ijtc-462	117	40	carried	carry	VERB
ijtc-462	117	41	out	out	ADP
ijtc-462	117	42	by	by	ADP
ijtc-462	117	43	the	the	DET
ijtc-462	117	44	dgt	dgt	NOUN
ijtc-462	117	45	mostly	mostly	ADV
ijtc-462	117	46	originates	originate	VERB
ijtc-462	117	47	from	from	ADP
ijtc-462	117	48	the	the	DET
ijtc-462	117	49	exchange	exchange	NOUN
ijtc-462	117	50	of	of	ADP
ijtc-462	117	51	information	information	NOUN
ijtc-462	117	52	on	on	ADP
ijtc-462	117	53	request	request	NOUN
ijtc-462	117	54	(	(	PUNCT
ijtc-462	117	55	on	on	ADP
ijtc-462	117	56	request	request	NOUN
ijtc-462	117	57	)	)	PUNCT
ijtc-462	117	58	.	.	PUNCT
ijtc-462	118	1	overall	overall	ADV
ijtc-462	118	2	,	,	PUNCT
ijtc-462	118	3	dgt	dgt	PROPN
ijtc-462	118	4	also	also	ADV
ijtc-462	118	5	makes	make	VERB
ijtc-462	118	6	more	more	ADJ
ijtc-462	118	7	requests	request	NOUN
ijtc-462	118	8	for	for	ADP
ijtc-462	118	9	information	information	NOUN
ijtc-462	118	10	exchange	exchange	NOUN
ijtc-462	118	11	with	with	ADP
ijtc-462	118	12	partner	partner	NOUN
ijtc-462	118	13	countries	country	NOUN
ijtc-462	118	14	(	(	PUNCT
ijtc-462	118	15	outbound	outbound	NOUN
ijtc-462	118	16	)	)	PUNCT
ijtc-462	118	17	than	than	ADP
ijtc-462	118	18	receiving	receive	VERB
ijtc-462	118	19	requests	request	NOUN
ijtc-462	118	20	for	for	ADP
ijtc-462	118	21	information	information	NOUN
ijtc-462	118	22	exchange	exchange	NOUN
ijtc-462	118	23	(	(	PUNCT
ijtc-462	118	24	inbound	inbound	PROPN
ijtc-462	118	25	)	)	PUNCT
ijtc-462	118	26	.	.	PUNCT
ijtc-462	119	1	indonesia	indonesia	PROPN
ijtc-462	119	2	's	's	PART
ijtc-462	119	3	preparations	preparation	NOUN
ijtc-462	119	4	to	to	PART
ijtc-462	119	5	participate	participate	VERB
ijtc-462	119	6	in	in	ADP
ijtc-462	119	7	the	the	DET
ijtc-462	119	8	aeoi	aeoi	NOUN
ijtc-462	119	9	program	program	NOUN
ijtc-462	119	10	have	have	AUX
ijtc-462	119	11	been	be	AUX
ijtc-462	119	12	ongoing	ongoing	ADJ
ijtc-462	119	13	since	since	SCONJ
ijtc-462	119	14	2018	2018	NUM
ijtc-462	119	15	.	.	PUNCT
ijtc-462	120	1	there	there	PRON
ijtc-462	120	2	is	be	VERB
ijtc-462	120	3	an	an	DET
ijtc-462	120	4	assessment	assessment	NOUN
ijtc-462	120	5	process	process	NOUN
ijtc-462	120	6	held	hold	VERB
ijtc-462	120	7	by	by	ADP
ijtc-462	120	8	the	the	DET
ijtc-462	120	9	aeoi	aeoi	NOUN
ijtc-462	120	10	organizing	organizing	NOUN
ijtc-462	120	11	committee	committee	NOUN
ijtc-462	120	12	.	.	PUNCT
ijtc-462	121	1	the	the	DET
ijtc-462	121	2	difficulty	difficulty	NOUN
ijtc-462	121	3	lies	lie	VERB
ijtc-462	121	4	in	in	ADP
ijtc-462	121	5	the	the	DET
ijtc-462	121	6	readiness	readiness	NOUN
ijtc-462	121	7	of	of	ADP
ijtc-462	121	8	each	each	DET
ijtc-462	121	9	country	country	NOUN
ijtc-462	121	10	which	which	PRON
ijtc-462	121	11	is	be	AUX
ijtc-462	121	12	different	different	ADJ
ijtc-462	121	13	and	and	CCONJ
ijtc-462	121	14	the	the	DET
ijtc-462	121	15	capacity	capacity	NOUN
ijtc-462	121	16	of	of	ADP
ijtc-462	121	17	each	each	DET
ijtc-462	121	18	country	country	NOUN
ijtc-462	121	19	is	be	AUX
ijtc-462	121	20	different	different	ADJ
ijtc-462	121	21	and	and	CCONJ
ijtc-462	121	22	can	can	AUX
ijtc-462	121	23	affect	affect	VERB
ijtc-462	121	24	the	the	DET
ijtc-462	121	25	quality	quality	NOUN
ijtc-462	121	26	of	of	ADP
ijtc-462	121	27	the	the	DET
ijtc-462	121	28	information	information	NOUN
ijtc-462	121	29	and	and	CCONJ
ijtc-462	121	30	data	datum	NOUN
ijtc-462	121	31	exchanged	exchange	VERB
ijtc-462	121	32	and	and	CCONJ
ijtc-462	121	33	the	the	DET
ijtc-462	121	34	dgt	dgt	NOUN
ijtc-462	121	35	tries	try	VERB
ijtc-462	121	36	hard	hard	ADV
ijtc-462	121	37	to	to	PART
ijtc-462	121	38	solve	solve	VERB
ijtc-462	121	39	problems	problem	NOUN
ijtc-462	121	40	when	when	SCONJ
ijtc-462	121	41	they	they	PRON
ijtc-462	121	42	encounter	encounter	VERB
ijtc-462	121	43	difficulties	difficulty	NOUN
ijtc-462	121	44	.	.	PUNCT
ijtc-462	122	1	during	during	ADP
ijtc-462	122	2	2020	2020	NUM
ijtc-462	122	3	,	,	PUNCT
ijtc-462	122	4	indonesia	indonesia	PROPN
ijtc-462	122	5	has	have	AUX
ijtc-462	122	6	received	receive	VERB
ijtc-462	122	7	financial	financial	ADJ
ijtc-462	122	8	information	information	NOUN
ijtc-462	122	9	from	from	ADP
ijtc-462	122	10	78	78	NUM
ijtc-462	122	11	partner	partner	NOUN
ijtc-462	122	12	countries	country	NOUN
ijtc-462	122	13	/	/	SYM
ijtc-462	122	14	jurisdictions	jurisdiction	NOUN
ijtc-462	122	15	for	for	ADP
ijtc-462	122	16	indonesian	indonesian	ADJ
ijtc-462	122	17	/	/	SYM
ijtc-462	122	18	required	require	VERB
ijtc-462	122	19	financial	financial	ADJ
ijtc-462	122	20	account	account	NOUN
ijtc-462	122	21	holders	holder	NOUN
ijtc-462	122	22	indonesian	indonesian	ADJ
ijtc-462	122	23	tax	tax	PROPN
ijtc-462	122	24	.	.	PUNCT
ijtc-462	123	1	indonesia	indonesia	PROPN
ijtc-462	123	2	has	have	AUX
ijtc-462	123	3	also	also	ADV
ijtc-462	123	4	sent	send	VERB
ijtc-462	123	5	financial	financial	ADJ
ijtc-462	123	6	information	information	NOUN
ijtc-462	123	7	to	to	ADP
ijtc-462	123	8	71	71	NUM
ijtc-462	123	9	countries	country	NOUN
ijtc-462	123	10	/	/	SYM
ijtc-462	123	11	partner	partner	NOUN
ijtc-462	123	12	jurisdictions	jurisdiction	NOUN
ijtc-462	123	13	for	for	ADP
ijtc-462	123	14	foreign	foreign	ADJ
ijtc-462	123	15	financial	financial	ADJ
ijtc-462	123	16	account	account	NOUN
ijtc-462	123	17	holders	holder	NOUN
ijtc-462	123	18	/	/	SYM
ijtc-462	123	19	foreign	foreign	ADJ
ijtc-462	123	20	tax	tax	NOUN
ijtc-462	123	21	subjects	subject	NOUN
ijtc-462	123	22	.	.	PUNCT
ijtc-462	124	1	there	there	PRON
ijtc-462	124	2	were	be	VERB
ijtc-462	124	3	3	3	NUM
ijtc-462	124	4	aeoi	aeoi	NOUN
ijtc-462	124	5	categories	category	NOUN
ijtc-462	124	6	in	in	ADP
ijtc-462	124	7	implementation	implementation	NOUN
ijtc-462	124	8	during	during	ADP
ijtc-462	124	9	the	the	DET
ijtc-462	124	10	past	past	ADJ
ijtc-462	124	11	year	year	NOUN
ijtc-462	124	12	.	.	PUNCT
ijtc-462	125	1	first	first	ADV
ijtc-462	125	2	,	,	PUNCT
ijtc-462	125	3	aeoi	aeoi	NOUN
ijtc-462	125	4	on	on	ADP
ijtc-462	125	5	withholding	withhold	VERB
ijtc-462	125	6	tax	tax	NOUN
ijtc-462	125	7	data	datum	NOUN
ijtc-462	125	8	.	.	PUNCT
ijtc-462	126	1	information	information	NOUN
ijtc-462	126	2	containing	contain	VERB
ijtc-462	126	3	income	income	NOUN
ijtc-462	126	4	transactions	transaction	NOUN
ijtc-462	126	5	originating	originate	VERB
ijtc-462	126	6	from	from	ADP
ijtc-462	126	7	indonesia	indonesia	PROPN
ijtc-462	126	8	in	in	ADP
ijtc-462	126	9	one	one	NUM
ijtc-462	126	10	tax	tax	NOUN
ijtc-462	126	11	year	year	NOUN
ijtc-462	126	12	related	relate	VERB
ijtc-462	126	13	to	to	PART
ijtc-462	126	14	/	/	SYM
ijtc-462	126	15	received	receive	VERB
ijtc-462	126	16	by	by	ADP
ijtc-462	126	17	the	the	DET
ijtc-462	126	18	taxpayer	taxpayer	NOUN
ijtc-462	126	19	(	(	PUNCT
ijtc-462	126	20	tax	tax	NOUN
ijtc-462	126	21	resident	resident	NOUN
ijtc-462	126	22	)	)	PUNCT
ijtc-462	126	23	who	who	PRON
ijtc-462	126	24	declares	declare	VERB
ijtc-462	126	25	as	as	ADP
ijtc-462	126	26	a	a	DET
ijtc-462	126	27	resident	resident	NOUN
ijtc-462	126	28	/	/	SYM
ijtc-462	126	29	entity	entity	NOUN
ijtc-462	126	30	of	of	ADP
ijtc-462	126	31	the	the	DET
ijtc-462	126	32	partner	partner	NOUN
ijtc-462	126	33	country	country	NOUN
ijtc-462	126	34	/	/	SYM
ijtc-462	126	35	jurisdiction	jurisdiction	NOUN
ijtc-462	126	36	or	or	CCONJ
ijtc-462	126	37	vice	vice	NOUN
ijtc-462	126	38	versa	versa	ADV
ijtc-462	126	39	.	.	PUNCT
ijtc-462	127	1	in	in	ADP
ijtc-462	127	2	2020	2020	NUM
ijtc-462	127	3	,	,	PUNCT
ijtc-462	127	4	indonesia	indonesia	PROPN
ijtc-462	127	5	has	have	AUX
ijtc-462	127	6	received	receive	VERB
ijtc-462	127	7	aeoi	aeoi	NOUN
ijtc-462	127	8	information	information	NOUN
ijtc-462	127	9	on	on	ADP
ijtc-462	127	10	withholding	withhold	VERB
ijtc-462	127	11	tax	tax	NOUN
ijtc-462	127	12	data	datum	NOUN
ijtc-462	127	13	from	from	ADP
ijtc-462	127	14	5	5	NUM
ijtc-462	127	15	partner	partner	NOUN
ijtc-462	127	16	countries	country	NOUN
ijtc-462	127	17	/	/	SYM
ijtc-462	127	18	jurisdictions	jurisdiction	NOUN
ijtc-462	127	19	.	.	PUNCT
ijtc-462	128	1	indonesia	indonesia	PROPN
ijtc-462	128	2	.	.	PUNCT
ijtc-462	129	1	second	second	ADJ
ijtc-462	129	2	,	,	PUNCT
ijtc-462	129	3	the	the	DET
ijtc-462	129	4	aeoi	aeoi	NOUN
ijtc-462	129	5	on	on	ADP
ijtc-462	129	6	country	country	NOUN
ijtc-462	129	7	-	-	PUNCT
ijtc-462	129	8	by	by	ADP
ijtc-462	129	9	-	-	PUNCT
ijtc-462	129	10	country	country	NOUN
ijtc-462	129	11	report	report	NOUN
ijtc-462	129	12	(	(	PUNCT
ijtc-462	129	13	cbcr	cbcr	NOUN
ijtc-462	129	14	)	)	PUNCT
ijtc-462	129	15	data	datum	NOUN
ijtc-462	129	16	or	or	CCONJ
ijtc-462	129	17	the	the	DET
ijtc-462	129	18	exchange	exchange	NOUN
ijtc-462	129	19	of	of	ADP
ijtc-462	129	20	reports	report	NOUN
ijtc-462	129	21	per	per	ADP
ijtc-462	129	22	country	country	NOUN
ijtc-462	129	23	.	.	PUNCT
ijtc-462	130	1	this	this	DET
ijtc-462	130	2	exchange	exchange	NOUN
ijtc-462	130	3	is	be	AUX
ijtc-462	130	4	one	one	NUM
ijtc-462	130	5	of	of	ADP
ijtc-462	130	6	the	the	DET
ijtc-462	130	7	minimum	minimum	ADJ
ijtc-462	130	8	requirements	requirement	NOUN
ijtc-462	130	9	for	for	ADP
ijtc-462	130	10	countries	country	NOUN
ijtc-462	130	11	committed	commit	VERB
ijtc-462	130	12	to	to	ADP
ijtc-462	130	13	implementing	implement	VERB
ijtc-462	130	14	recommendations	recommendation	NOUN
ijtc-462	130	15	to	to	PART
ijtc-462	130	16	address	address	VERB
ijtc-462	130	17	base	base	NOUN
ijtc-462	130	18	erosion	erosion	NOUN
ijtc-462	130	19	and	and	CCONJ
ijtc-462	130	20	profit	profit	NOUN
ijtc-462	130	21	shifting	shifting	NOUN
ijtc-462	130	22	(	(	PUNCT
ijtc-462	130	23	beps	beps	NOUN
ijtc-462	130	24	)	)	PUNCT
ijtc-462	130	25	risks	risk	NOUN
ijtc-462	130	26	.	.	PUNCT
ijtc-462	131	1	in	in	ADP
ijtc-462	131	2	2020	2020	NUM
ijtc-462	131	3	,	,	PUNCT
ijtc-462	131	4	indonesia	indonesia	PROPN
ijtc-462	131	5	has	have	AUX
ijtc-462	131	6	received	receive	VERB
ijtc-462	131	7	country	country	NOUN
ijtc-462	131	8	-	-	PUNCT
ijtc-462	131	9	bycountry	bycountry	NOUN
ijtc-462	131	10	information	information	NOUN
ijtc-462	131	11	from	from	ADP
ijtc-462	131	12	48	48	NUM
ijtc-462	131	13	partner	partner	NOUN
ijtc-462	131	14	countries	country	NOUN
ijtc-462	131	15	/	/	SYM
ijtc-462	131	16	jurisdictions	jurisdiction	NOUN
ijtc-462	131	17	.	.	PUNCT
ijtc-462	132	1	indonesia	indonesia	PROPN
ijtc-462	132	2	has	have	AUX
ijtc-462	132	3	also	also	ADV
ijtc-462	132	4	sent	send	VERB
ijtc-462	132	5	country	country	NOUN
ijtc-462	132	6	-	-	PUNCT
ijtc-462	132	7	bycountry	bycountry	NOUN
ijtc-462	132	8	information	information	NOUN
ijtc-462	132	9	to	to	ADP
ijtc-462	132	10	26	26	NUM
ijtc-462	132	11	partner	partner	NOUN
ijtc-462	132	12	countries	country	NOUN
ijtc-462	132	13	/	/	SYM
ijtc-462	132	14	jurisdictions	jurisdiction	NOUN
ijtc-462	132	15	.	.	PUNCT
ijtc-462	133	1	third	third	ADJ
ijtc-462	133	2	,	,	PUNCT
ijtc-462	133	3	aeoi	aeoi	NOUN
ijtc-462	133	4	on	on	ADP
ijtc-462	133	5	financial	financial	ADJ
ijtc-462	133	6	information	information	NOUN
ijtc-462	133	7	data	datum	NOUN
ijtc-462	133	8	(	(	PUNCT
ijtc-462	133	9	aeoi	aeoi	NOUN
ijtc-462	133	10	common	common	ADJ
ijtc-462	133	11	reporting	reporting	NOUN
ijtc-462	133	12	standard	standard	PROPN
ijtc-462	133	13	/	/	SYM
ijtc-462	133	14	crs	crs	PROPN
ijtc-462	133	15	)	)	PUNCT
ijtc-462	133	16	.	.	PUNCT
ijtc-462	134	1	financial	financial	ADJ
ijtc-462	134	2	information	information	NOUN
ijtc-462	134	3	reported	report	VERB
ijtc-462	134	4	by	by	ADP
ijtc-462	134	5	financial	financial	ADJ
ijtc-462	134	6	service	service	NOUN
ijtc-462	134	7	institutions	institution	NOUN
ijtc-462	134	8	,	,	PUNCT
ijtc-462	134	9	other	other	ADJ
ijtc-462	134	10	financial	financial	ADJ
ijtc-462	134	11	service	service	NOUN
ijtc-462	134	12	institutions	institution	NOUN
ijtc-462	134	13	,	,	PUNCT
ijtc-462	134	14	and	and	CCONJ
ijtc-462	134	15	other	other	ADJ
ijtc-462	134	16	entities	entity	NOUN
ijtc-462	134	17	to	to	ADP
ijtc-462	134	18	the	the	DET
ijtc-462	134	19	dgt	dgt	NOUN
ijtc-462	134	20	,	,	PUNCT
ijtc-462	134	21	will	will	AUX
ijtc-462	134	22	be	be	AUX
ijtc-462	134	23	sent	send	VERB
ijtc-462	134	24	to	to	ADP
ijtc-462	134	25	the	the	DET
ijtc-462	134	26	competent	competent	ADJ
ijtc-462	134	27	authority	authority	NOUN
ijtc-462	134	28	of	of	ADP
ijtc-462	134	29	the	the	DET
ijtc-462	134	30	partner	partner	NOUN
ijtc-462	134	31	country	country	NOUN
ijtc-462	134	32	/	/	SYM
ijtc-462	134	33	jurisdiction	jurisdiction	NOUN
ijtc-462	134	34	through	through	ADP
ijtc-462	134	35	the	the	DET
ijtc-462	134	36	common	common	ADJ
ijtc-462	134	37	transmission	transmission	NOUN
ijtc-462	134	38	system	system	NOUN
ijtc-462	134	39	(	(	PUNCT
ijtc-462	134	40	cts	cts	NOUN
ijtc-462	134	41	)	)	PUNCT
ijtc-462	134	42	application	application	NOUN
ijtc-462	134	43	.	.	PUNCT
ijtc-462	135	1	financial	financial	ADJ
ijtc-462	135	2	information	information	NOUN
ijtc-462	135	3	data	datum	NOUN
ijtc-462	135	4	based	base	VERB
ijtc-462	135	5	on	on	ADP
ijtc-462	135	6	the	the	DET
ijtc-462	135	7	standard	standard	NOUN
ijtc-462	135	8	,	,	PUNCT
ijtc-462	135	9	namely	namely	ADV
ijtc-462	135	10	crs	crs	PROPN
ijtc-462	135	11	,	,	PUNCT
ijtc-462	135	12	received	receive	VERB
ijtc-462	135	13	by	by	ADP
ijtc-462	135	14	dgt	dgt	PROPN
ijtc-462	135	15	from	from	ADP
ijtc-462	135	16	partner	partner	NOUN
ijtc-462	135	17	countries	country	NOUN
ijtc-462	135	18	/	/	SYM
ijtc-462	135	19	partner	partner	NOUN
ijtc-462	135	20	jurisdictions	jurisdiction	NOUN
ijtc-462	135	21	will	will	AUX
ijtc-462	135	22	be	be	AUX
ijtc-462	135	23	followed	follow	VERB
ijtc-462	135	24	up	up	ADP
ijtc-462	135	25	.	.	PUNCT
ijtc-462	136	1	dgt	dgt	PROPN
ijtc-462	136	2	will	will	AUX
ijtc-462	136	3	follow	follow	VERB
ijtc-462	136	4	up	up	ADP
ijtc-462	136	5	by	by	ADP
ijtc-462	136	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	136	7	automatic	automatic	ADJ
ijtc-462	136	8	exchange	exchange	NOUN
ijtc-462	136	9	of	of	ADP
ijtc-462	136	10	information	information	NOUN
ijtc-462	136	11	review	review	NOUN
ijtc-462	136	12	from	from	ADP
ijtc-462	136	13	the	the	DET
ijtc-462	136	14	perspective	perspective	NOUN
ijtc-462	136	15	of	of	ADP
ijtc-462	136	16	its	its	PRON
ijtc-462	136	17	effectives	effective	NOUN
ijtc-462	136	18	in	in	ADP
ijtc-462	136	19	minimizing	minimize	VERB
ijtc-462	136	20	tax	tax	NOUN
ijtc-462	136	21	evasion	evasion	NOUN
ijtc-462	136	22	pohan	pohan	NOUN
ijtc-462	136	23	,	,	PUNCT
ijtc-462	136	24	rahmi	rahmi	NOUN
ijtc-462	136	25	,	,	PUNCT
ijtc-462	136	26	arimbhi	arimbhi	ADJ
ijtc-462	136	27	,	,	PUNCT
ijtc-462	136	28	and	and	CCONJ
ijtc-462	136	29	junaidi	junaidi	NOUN
ijtc-462	136	30	124	124	NUM
ijtc-462	136	31	|	|	CCONJ
ijtc-462	136	32	ilomata	ilomata	PROPN
ijtc-462	136	33	international	international	ADJ
ijtc-462	136	34	journal	journal	NOUN
ijtc-462	136	35	of	of	ADP
ijtc-462	136	36	tax	tax	PROPN
ijtc-462	136	37	&	&	CCONJ
ijtc-462	136	38	accounting	accounting	PROPN
ijtc-462	136	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	136	40	doing	do	VERB
ijtc-462	136	41	a	a	DET
ijtc-462	136	42	comparison	comparison	NOUN
ijtc-462	136	43	(	(	PUNCT
ijtc-462	136	44	data	data	NOUN
ijtc-462	136	45	matching	matching	NOUN
ijtc-462	136	46	)	)	PUNCT
ijtc-462	136	47	with	with	ADP
ijtc-462	136	48	internal	internal	ADJ
ijtc-462	136	49	data	datum	NOUN
ijtc-462	136	50	.	.	PUNCT
ijtc-462	137	1	the	the	DET
ijtc-462	137	2	results	result	NOUN
ijtc-462	137	3	of	of	ADP
ijtc-462	137	4	the	the	DET
ijtc-462	137	5	matching	matching	NOUN
ijtc-462	137	6	data	datum	NOUN
ijtc-462	137	7	are	be	AUX
ijtc-462	137	8	then	then	ADV
ijtc-462	137	9	used	use	VERB
ijtc-462	137	10	by	by	ADP
ijtc-462	137	11	units	unit	NOUN
ijtc-462	137	12	in	in	ADP
ijtc-462	137	13	the	the	DET
ijtc-462	137	14	dgt	dgt	NOUN
ijtc-462	137	15	to	to	PART
ijtc-462	137	16	explore	explore	VERB
ijtc-462	137	17	potential	potential	ADJ
ijtc-462	137	18	state	state	NOUN
ijtc-462	137	19	revenues	revenue	NOUN
ijtc-462	137	20	from	from	ADP
ijtc-462	137	21	the	the	DET
ijtc-462	137	22	taxation	taxation	NOUN
ijtc-462	137	23	sector	sector	NOUN
ijtc-462	137	24	.	.	PUNCT
ijtc-462	138	1	(	(	PUNCT
ijtc-462	138	2	ddtcnews	ddtcnew	NOUN
ijtc-462	138	3	,	,	PUNCT
ijtc-462	138	4	2021	2021	NUM
ijtc-462	138	5	)	)	PUNCT
ijtc-462	138	6	dgt	dgt	NOUN
ijtc-462	138	7	carried	carry	VERB
ijtc-462	138	8	out	out	ADP
ijtc-462	138	9	the	the	DET
ijtc-462	138	10	financial	financial	ADJ
ijtc-462	138	11	information	information	NOUN
ijtc-462	138	12	data	datum	NOUN
ijtc-462	138	13	exchange	exchange	PROPN
ijtc-462	138	14	(	(	PUNCT
ijtc-462	138	15	aeoi	aeoi	NOUN
ijtc-462	138	16	)	)	PUNCT
ijtc-462	138	17	agenda	agenda	NOUN
ijtc-462	138	18	in	in	ADP
ijtc-462	138	19	november	november	PROPN
ijtc-462	138	20	2020	2020	NUM
ijtc-462	138	21	.	.	PUNCT
ijtc-462	139	1	director	director	NOUN
ijtc-462	139	2	of	of	ADP
ijtc-462	139	3	international	international	ADJ
ijtc-462	139	4	taxation	taxation	NOUN
ijtc-462	139	5	,	,	PUNCT
ijtc-462	139	6	mr	mr	PROPN
ijtc-462	139	7	.	.	PROPN
ijtc-462	139	8	john	john	PROPN
ijtc-462	139	9	hutagaol	hutagaol	PROPN
ijtc-462	139	10	,	,	PUNCT
ijtc-462	139	11	said	say	VERB
ijtc-462	139	12	that	that	SCONJ
ijtc-462	139	13	indonesia	indonesia	PROPN
ijtc-462	139	14	carried	carry	VERB
ijtc-462	139	15	out	out	ADP
ijtc-462	139	16	a	a	DET
ijtc-462	139	17	data	datum	NOUN
ijtc-462	139	18	exchange	exchange	NOUN
ijtc-462	139	19	agenda	agenda	NOUN
ijtc-462	139	20	as	as	ADP
ijtc-462	139	21	a	a	DET
ijtc-462	139	22	form	form	NOUN
ijtc-462	139	23	of	of	ADP
ijtc-462	139	24	contribution	contribution	NOUN
ijtc-462	139	25	in	in	ADP
ijtc-462	139	26	carrying	carry	VERB
ijtc-462	139	27	out	out	ADP
ijtc-462	139	28	financial	financial	ADJ
ijtc-462	139	29	data	datum	NOUN
ijtc-462	139	30	transparency	transparency	NOUN
ijtc-462	139	31	efforts	effort	NOUN
ijtc-462	139	32	to	to	PART
ijtc-462	139	33	achieve	achieve	VERB
ijtc-462	139	34	the	the	DET
ijtc-462	139	35	2020	2020	NUM
ijtc-462	139	36	edition	edition	NOUN
ijtc-462	139	37	of	of	ADP
ijtc-462	139	38	taxation	taxation	NOUN
ijtc-462	139	39	goals	goal	NOUN
ijtc-462	139	40	globally	globally	ADV
ijtc-462	139	41	.	.	PUNCT
ijtc-462	140	1	the	the	DET
ijtc-462	140	2	aeoi	aeoi	NOUN
ijtc-462	140	3	data	data	VERB
ijtc-462	140	4	validation	validation	NOUN
ijtc-462	140	5	and	and	CCONJ
ijtc-462	140	6	consolidation	consolidation	NOUN
ijtc-462	140	7	process	process	NOUN
ijtc-462	140	8	can	can	AUX
ijtc-462	140	9	only	only	ADV
ijtc-462	140	10	be	be	AUX
ijtc-462	140	11	carried	carry	VERB
ijtc-462	140	12	out	out	ADP
ijtc-462	140	13	by	by	ADP
ijtc-462	140	14	the	the	DET
ijtc-462	140	15	dgt	dgt	NOUN
ijtc-462	140	16	in	in	ADP
ijtc-462	140	17	early	early	ADJ
ijtc-462	140	18	november	november	PROPN
ijtc-462	140	19	2020	2020	NUM
ijtc-462	140	20	.	.	PUNCT
ijtc-462	141	1	the	the	DET
ijtc-462	141	2	covid-19	covid-19	PROPN
ijtc-462	141	3	pandemic	pandemic	NOUN
ijtc-462	141	4	has	have	AUX
ijtc-462	141	5	caused	cause	VERB
ijtc-462	141	6	the	the	DET
ijtc-462	141	7	authority	authority	NOUN
ijtc-462	141	8	to	to	PART
ijtc-462	141	9	relax	relax	VERB
ijtc-462	141	10	the	the	DET
ijtc-462	141	11	reporting	reporting	NOUN
ijtc-462	141	12	schedule	schedule	NOUN
ijtc-462	141	13	to	to	PART
ijtc-462	141	14	be	be	AUX
ijtc-462	141	15	postponed	postpone	VERB
ijtc-462	141	16	until	until	ADP
ijtc-462	141	17	october	october	PROPN
ijtc-462	141	18	2020	2020	NUM
ijtc-462	141	19	.	.	PUNCT
ijtc-462	142	1	john	john	PROPN
ijtc-462	142	2	hutagaol	hutagaol	PROPN
ijtc-462	142	3	said	say	VERB
ijtc-462	142	4	that	that	SCONJ
ijtc-462	142	5	dgt	dgt	PROPN
ijtc-462	142	6	only	only	ADV
ijtc-462	142	7	has	have	VERB
ijtc-462	142	8	less	less	ADJ
ijtc-462	142	9	than	than	ADP
ijtc-462	142	10	a	a	DET
ijtc-462	142	11	month	month	NOUN
ijtc-462	142	12	to	to	PART
ijtc-462	142	13	carry	carry	VERB
ijtc-462	142	14	out	out	ADP
ijtc-462	142	15	the	the	DET
ijtc-462	142	16	relaxation	relaxation	NOUN
ijtc-462	142	17	process	process	NOUN
ijtc-462	142	18	before	before	ADP
ijtc-462	142	19	sending	send	VERB
ijtc-462	142	20	it	it	PRON
ijtc-462	142	21	.	.	PUNCT
ijtc-462	143	1	to	to	PART
ijtc-462	143	2	partner	partner	VERB
ijtc-462	143	3	countries	country	NOUN
ijtc-462	143	4	with	with	ADP
ijtc-462	143	5	the	the	DET
ijtc-462	143	6	global	global	ADJ
ijtc-462	143	7	forum	forum	PROPN
ijtc-462	143	8	via	via	ADP
ijtc-462	143	9	a	a	DET
ijtc-462	143	10	common	common	ADJ
ijtc-462	143	11	transmission	transmission	NOUN
ijtc-462	143	12	system	system	NOUN
ijtc-462	143	13	(	(	PUNCT
ijtc-462	143	14	cts	cts	PROPN
ijtc-462	143	15	)	)	PUNCT
ijtc-462	143	16	.	.	PUNCT
ijtc-462	144	1	aldo	aldo	PROPN
ijtc-462	144	2	as	as	ADP
ijtc-462	144	3	the	the	DET
ijtc-462	144	4	head	head	NOUN
ijtc-462	144	5	of	of	ADP
ijtc-462	144	6	section	section	NOUN
ijtc-462	144	7	at	at	ADP
ijtc-462	144	8	the	the	DET
ijtc-462	144	9	directorate	directorate	NOUN
ijtc-462	144	10	of	of	ADP
ijtc-462	144	11	international	international	ADJ
ijtc-462	144	12	taxation	taxation	NOUN
ijtc-462	144	13	-	-	PUNCT
ijtc-462	144	14	dgt	dgt	NOUN
ijtc-462	144	15	explained	explain	VERB
ijtc-462	144	16	that	that	SCONJ
ijtc-462	144	17	for	for	ADP
ijtc-462	144	18	the	the	DET
ijtc-462	144	19	exchange	exchange	NOUN
ijtc-462	144	20	of	of	ADP
ijtc-462	144	21	request	request	NOUN
ijtc-462	144	22	information	information	NOUN
ijtc-462	144	23	(	(	PUNCT
ijtc-462	144	24	by	by	ADP
ijtc-462	144	25	request	request	NOUN
ijtc-462	144	26	)	)	PUNCT
ijtc-462	144	27	is	be	AUX
ijtc-462	144	28	information	information	NOUN
ijtc-462	144	29	that	that	SCONJ
ijtc-462	144	30	we	we	PRON
ijtc-462	144	31	can	can	AUX
ijtc-462	144	32	get	get	VERB
ijtc-462	144	33	if	if	SCONJ
ijtc-462	144	34	we	we	PRON
ijtc-462	144	35	make	make	VERB
ijtc-462	144	36	a	a	DET
ijtc-462	144	37	request	request	NOUN
ijtc-462	144	38	to	to	ADP
ijtc-462	144	39	the	the	DET
ijtc-462	144	40	country	country	NOUN
ijtc-462	144	41	concerned	concern	VERB
ijtc-462	144	42	,	,	PUNCT
ijtc-462	144	43	of	of	ADP
ijtc-462	144	44	course	course	NOUN
ijtc-462	144	45	according	accord	VERB
ijtc-462	144	46	to	to	ADP
ijtc-462	144	47	the	the	DET
ijtc-462	144	48	criteria	criterion	NOUN
ijtc-462	144	49	that	that	PRON
ijtc-462	144	50	have	have	AUX
ijtc-462	144	51	been	be	AUX
ijtc-462	144	52	set	set	VERB
ijtc-462	144	53	.	.	PUNCT
ijtc-462	145	1	the	the	DET
ijtc-462	145	2	second	second	ADJ
ijtc-462	145	3	scheme	scheme	NOUN
ijtc-462	145	4	is	be	AUX
ijtc-462	145	5	the	the	DET
ijtc-462	145	6	spontaneous	spontaneous	ADJ
ijtc-462	145	7	exchange	exchange	NOUN
ijtc-462	145	8	of	of	ADP
ijtc-462	145	9	information	information	NOUN
ijtc-462	145	10	,	,	PUNCT
ijtc-462	145	11	according	accord	VERB
ijtc-462	145	12	to	to	ADP
ijtc-462	145	13	aldo	aldo	PROPN
ijtc-462	145	14	,	,	PUNCT
ijtc-462	145	15	its	its	PRON
ijtc-462	145	16	use	use	NOUN
ijtc-462	145	17	is	be	AUX
ijtc-462	145	18	received	receive	VERB
ijtc-462	145	19	and	and	CCONJ
ijtc-462	145	20	sent	send	VERB
ijtc-462	145	21	spontaneously	spontaneously	ADV
ijtc-462	145	22	,	,	PUNCT
ijtc-462	145	23	and	and	CCONJ
ijtc-462	145	24	is	be	AUX
ijtc-462	145	25	not	not	PART
ijtc-462	145	26	set	set	VERB
ijtc-462	145	27	on	on	ADP
ijtc-462	145	28	a	a	DET
ijtc-462	145	29	regular	regular	ADJ
ijtc-462	145	30	basis	basis	NOUN
ijtc-462	145	31	,	,	PUNCT
ijtc-462	145	32	it	it	PRON
ijtc-462	145	33	can	can	AUX
ijtc-462	145	34	be	be	AUX
ijtc-462	145	35	anytime	anytime	ADV
ijtc-462	145	36	as	as	ADV
ijtc-462	145	37	long	long	ADV
ijtc-462	145	38	as	as	SCONJ
ijtc-462	145	39	there	there	PRON
ijtc-462	145	40	is	be	VERB
ijtc-462	145	41	potential	potential	ADJ
ijtc-462	145	42	tax	tax	NOUN
ijtc-462	145	43	in	in	ADP
ijtc-462	145	44	it	it	PRON
ijtc-462	145	45	.	.	PUNCT
ijtc-462	146	1	we	we	PRON
ijtc-462	146	2	can	can	AUX
ijtc-462	146	3	send	send	VERB
ijtc-462	146	4	and	and	CCONJ
ijtc-462	146	5	we	we	PRON
ijtc-462	146	6	can	can	AUX
ijtc-462	146	7	receive	receive	VERB
ijtc-462	146	8	it	it	PRON
ijtc-462	146	9	at	at	ADP
ijtc-462	146	10	any	any	DET
ijtc-462	146	11	time	time	NOUN
ijtc-462	146	12	as	as	ADV
ijtc-462	146	13	long	long	ADV
ijtc-462	146	14	as	as	SCONJ
ijtc-462	146	15	there	there	PRON
ijtc-462	146	16	is	be	VERB
ijtc-462	146	17	potential	potential	ADJ
ijtc-462	146	18	tax	tax	NOUN
ijtc-462	146	19	in	in	ADP
ijtc-462	146	20	it	it	PRON
ijtc-462	146	21	.	.	PUNCT
ijtc-462	147	1	from	from	ADP
ijtc-462	147	2	partner	partner	NOUN
ijtc-462	147	3	countries	country	NOUN
ijtc-462	147	4	send	send	VERB
ijtc-462	147	5	data	datum	NOUN
ijtc-462	147	6	to	to	ADP
ijtc-462	147	7	us	we	PRON
ijtc-462	147	8	.	.	PUNCT
ijtc-462	148	1	likewise	likewise	ADV
ijtc-462	148	2	,	,	PUNCT
ijtc-462	148	3	we	we	PRON
ijtc-462	148	4	send	send	VERB
ijtc-462	148	5	data	datum	NOUN
ijtc-462	148	6	spontaneously	spontaneously	ADV
ijtc-462	148	7	to	to	ADP
ijtc-462	148	8	them	they	PRON
ijtc-462	148	9	as	as	ADV
ijtc-462	148	10	long	long	ADV
ijtc-462	148	11	as	as	SCONJ
ijtc-462	148	12	there	there	PRON
ijtc-462	148	13	is	be	VERB
ijtc-462	148	14	information	information	NOUN
ijtc-462	148	15	.	.	PUNCT
ijtc-462	149	1	and	and	CCONJ
ijtc-462	149	2	in	in	ADP
ijtc-462	149	3	terms	term	NOUN
ijtc-462	149	4	of	of	ADP
ijtc-462	149	5	receiving	receive	VERB
ijtc-462	149	6	the	the	DET
ijtc-462	149	7	information	information	NOUN
ijtc-462	149	8	we	we	PRON
ijtc-462	149	9	received	receive	VERB
ijtc-462	149	10	,	,	PUNCT
ijtc-462	149	11	we	we	PRON
ijtc-462	149	12	will	will	AUX
ijtc-462	149	13	directly	directly	ADV
ijtc-462	149	14	forward	forward	VERB
ijtc-462	149	15	it	it	PRON
ijtc-462	149	16	to	to	ADP
ijtc-462	149	17	the	the	DET
ijtc-462	149	18	registered	register	VERB
ijtc-462	149	19	tax	tax	NOUN
ijtc-462	149	20	office	office	NOUN
ijtc-462	149	21	.	.	PUNCT
ijtc-462	150	1	prior	prior	ADV
ijtc-462	150	2	to	to	ADP
ijtc-462	150	3	the	the	DET
ijtc-462	150	4	existence	existence	NOUN
ijtc-462	150	5	of	of	ADP
ijtc-462	150	6	the	the	DET
ijtc-462	150	7	aeoi	aeoi	NOUN
ijtc-462	150	8	,	,	PUNCT
ijtc-462	150	9	the	the	DET
ijtc-462	150	10	first	first	ADJ
ijtc-462	150	11	thing	thing	NOUN
ijtc-462	150	12	that	that	PRON
ijtc-462	150	13	was	be	AUX
ijtc-462	150	14	carried	carry	VERB
ijtc-462	150	15	out	out	ADP
ijtc-462	150	16	was	be	AUX
ijtc-462	150	17	the	the	DET
ijtc-462	150	18	exchange	exchange	NOUN
ijtc-462	150	19	of	of	ADP
ijtc-462	150	20	information	information	NOUN
ijtc-462	150	21	on	on	ADP
ijtc-462	150	22	demand	demand	NOUN
ijtc-462	150	23	and	and	CCONJ
ijtc-462	150	24	spontaneously	spontaneously	ADV
ijtc-462	150	25	and	and	CCONJ
ijtc-462	150	26	is	be	AUX
ijtc-462	150	27	still	still	ADV
ijtc-462	150	28	being	be	AUX
ijtc-462	150	29	implemented	implement	VERB
ijtc-462	150	30	today	today	NOUN
ijtc-462	150	31	.	.	PUNCT
ijtc-462	151	1	the	the	DET
ijtc-462	151	2	third	third	ADJ
ijtc-462	151	3	scheme	scheme	NOUN
ijtc-462	151	4	is	be	AUX
ijtc-462	151	5	aeoi	aeoi	NOUN
ijtc-462	151	6	,	,	PUNCT
ijtc-462	151	7	namely	namely	ADV
ijtc-462	151	8	information	information	NOUN
ijtc-462	151	9	exchange	exchange	NOUN
ijtc-462	151	10	that	that	PRON
ijtc-462	151	11	is	be	AUX
ijtc-462	151	12	carried	carry	VERB
ijtc-462	151	13	out	out	ADP
ijtc-462	151	14	at	at	ADP
ijtc-462	151	15	a	a	DET
ijtc-462	151	16	certain	certain	ADJ
ijtc-462	151	17	time	time	NOUN
ijtc-462	151	18	,	,	PUNCT
ijtc-462	151	19	periodically	periodically	ADV
ijtc-462	151	20	,	,	PUNCT
ijtc-462	151	21	systematically	systematically	ADV
ijtc-462	151	22	,	,	PUNCT
ijtc-462	151	23	and	and	CCONJ
ijtc-462	151	24	continuously	continuously	ADV
ijtc-462	151	25	on	on	ADP
ijtc-462	151	26	financial	financial	ADJ
ijtc-462	151	27	information	information	NOUN
ijtc-462	151	28	obtained	obtain	VERB
ijtc-462	151	29	from	from	ADP
ijtc-462	151	30	financial	financial	ADJ
ijtc-462	151	31	institutions	institution	NOUN
ijtc-462	151	32	.	.	PUNCT
ijtc-462	152	1	for	for	ADP
ijtc-462	152	2	aeoi	aeoi	NOUN
ijtc-462	152	3	via	via	ADP
ijtc-462	152	4	electronic	electronic	ADJ
ijtc-462	152	5	transmission	transmission	NOUN
ijtc-462	152	6	,	,	PUNCT
ijtc-462	152	7	namely	namely	ADV
ijtc-462	152	8	the	the	DET
ijtc-462	152	9	common	common	ADJ
ijtc-462	152	10	transmission	transmission	NOUN
ijtc-462	152	11	system	system	NOUN
ijtc-462	152	12	(	(	PUNCT
ijtc-462	152	13	cts	cts	PROPN
ijtc-462	152	14	)	)	PUNCT
ijtc-462	152	15	aldo	aldo	PROPN
ijtc-462	152	16	said	say	VERB
ijtc-462	152	17	that	that	SCONJ
ijtc-462	152	18	we	we	PRON
ijtc-462	152	19	do	do	AUX
ijtc-462	152	20	not	not	PART
ijtc-462	152	21	need	need	VERB
ijtc-462	152	22	to	to	PART
ijtc-462	152	23	ask	ask	VERB
ijtc-462	152	24	for	for	ADP
ijtc-462	152	25	data	datum	NOUN
ijtc-462	152	26	from	from	ADP
ijtc-462	152	27	partner	partner	NOUN
ijtc-462	152	28	countries	country	NOUN
ijtc-462	152	29	,	,	PUNCT
ijtc-462	152	30	the	the	DET
ijtc-462	152	31	maximum	maximum	ADJ
ijtc-462	152	32	data	data	NOUN
ijtc-462	152	33	reception	reception	NOUN
ijtc-462	152	34	limit	limit	NOUN
ijtc-462	152	35	is	be	AUX
ijtc-462	152	36	until	until	ADP
ijtc-462	152	37	september	september	PROPN
ijtc-462	152	38	30	30	NUM
ijtc-462	152	39	,	,	PUNCT
ijtc-462	152	40	2020	2020	NUM
ijtc-462	152	41	and	and	CCONJ
ijtc-462	152	42	for	for	ADP
ijtc-462	152	43	reports	report	NOUN
ijtc-462	152	44	that	that	PRON
ijtc-462	152	45	were	be	AUX
ijtc-462	152	46	previously	previously	ADV
ijtc-462	152	47	entered	enter	VERB
ijtc-462	152	48	by	by	ADP
ijtc-462	152	49	the	the	DET
ijtc-462	152	50	system	system	NOUN
ijtc-462	152	51	automatically	automatically	ADV
ijtc-462	152	52	.	.	PUNCT
ijtc-462	153	1	as	as	ADV
ijtc-462	153	2	long	long	ADV
ijtc-462	153	3	as	as	SCONJ
ijtc-462	153	4	there	there	PRON
ijtc-462	153	5	are	be	VERB
ijtc-462	153	6	indications	indication	NOUN
ijtc-462	153	7	of	of	ADP
ijtc-462	153	8	tax	tax	NOUN
ijtc-462	153	9	evasion	evasion	NOUN
ijtc-462	153	10	during	during	ADP
ijtc-462	153	11	the	the	DET
ijtc-462	153	12	inspection	inspection	NOUN
ijtc-462	153	13	,	,	PUNCT
ijtc-462	153	14	on	on	ADP
ijtc-462	153	15	this	this	DET
ijtc-462	153	16	basis	basis	NOUN
ijtc-462	153	17	the	the	DET
ijtc-462	153	18	tax	tax	NOUN
ijtc-462	153	19	office	office	NOUN
ijtc-462	153	20	can	can	AUX
ijtc-462	153	21	directly	directly	ADV
ijtc-462	153	22	submit	submit	VERB
ijtc-462	153	23	a	a	DET
ijtc-462	153	24	request	request	NOUN
ijtc-462	153	25	to	to	ADP
ijtc-462	153	26	our	our	PRON
ijtc-462	153	27	party	party	NOUN
ijtc-462	153	28	,	,	PUNCT
ijtc-462	153	29	dgt	dgt	PROPN
ijtc-462	153	30	international	international	PROPN
ijtc-462	153	31	,	,	PUNCT
ijtc-462	153	32	one	one	NUM
ijtc-462	153	33	door	door	NOUN
ijtc-462	153	34	system	system	NOUN
ijtc-462	153	35	,	,	PUNCT
ijtc-462	153	36	and	and	CCONJ
ijtc-462	153	37	we	we	PRON
ijtc-462	153	38	will	will	AUX
ijtc-462	153	39	process	process	VERB
ijtc-462	153	40	it	it	PRON
ijtc-462	153	41	to	to	PART
ijtc-462	153	42	be	be	AUX
ijtc-462	153	43	forwarded	forward	VERB
ijtc-462	153	44	to	to	ADP
ijtc-462	153	45	the	the	DET
ijtc-462	153	46	partner	partner	NOUN
ijtc-462	153	47	country	country	NOUN
ijtc-462	153	48	.	.	PUNCT
ijtc-462	154	1	in	in	ADP
ijtc-462	154	2	the	the	DET
ijtc-462	154	3	case	case	NOUN
ijtc-462	154	4	of	of	ADP
ijtc-462	154	5	preliminary	preliminary	ADJ
ijtc-462	154	6	evidence	evidence	NOUN
ijtc-462	154	7	examination	examination	NOUN
ijtc-462	154	8	and	and	CCONJ
ijtc-462	154	9	investigation	investigation	NOUN
ijtc-462	154	10	,	,	PUNCT
ijtc-462	154	11	according	accord	VERB
ijtc-462	154	12	to	to	ADP
ijtc-462	154	13	swarum	swarum	VERB
ijtc-462	154	14	,	,	PUNCT
ijtc-462	154	15	due	due	ADP
ijtc-462	154	16	to	to	ADP
ijtc-462	154	17	the	the	DET
ijtc-462	154	18	different	different	ADJ
ijtc-462	154	19	objectives	objective	NOUN
ijtc-462	154	20	and	and	CCONJ
ijtc-462	154	21	substance	substance	NOUN
ijtc-462	154	22	,	,	PUNCT
ijtc-462	154	23	eoi	eoi	NOUN
ijtc-462	154	24	by	by	ADP
ijtc-462	154	25	request	request	NOUN
ijtc-462	154	26	sometimes	sometimes	ADV
ijtc-462	154	27	requires	require	VERB
ijtc-462	154	28	an	an	DET
ijtc-462	154	29	immediate	immediate	ADJ
ijtc-462	154	30	response	response	NOUN
ijtc-462	154	31	to	to	ADP
ijtc-462	154	32	a	a	DET
ijtc-462	154	33	specific	specific	ADJ
ijtc-462	154	34	taxpayer	taxpayer	NOUN
ijtc-462	154	35	.	.	PUNCT
ijtc-462	155	1	aldo	aldo	PROPN
ijtc-462	155	2	continued	continue	VERB
ijtc-462	155	3	that	that	SCONJ
ijtc-462	155	4	indonesia	indonesia	PROPN
ijtc-462	155	5	's	's	PART
ijtc-462	155	6	readiness	readiness	NOUN
ijtc-462	155	7	in	in	ADP
ijtc-462	155	8	implementing	implement	VERB
ijtc-462	155	9	the	the	DET
ijtc-462	155	10	exchange	exchange	NOUN
ijtc-462	155	11	of	of	ADP
ijtc-462	155	12	information	information	NOUN
ijtc-462	155	13	that	that	SCONJ
ijtc-462	155	14	the	the	DET
ijtc-462	155	15	regulatory	regulatory	ADJ
ijtc-462	155	16	tools	tool	NOUN
ijtc-462	155	17	already	already	ADV
ijtc-462	155	18	existed	exist	VERB
ijtc-462	155	19	was	be	AUX
ijtc-462	155	20	regulated	regulate	VERB
ijtc-462	155	21	by	by	ADP
ijtc-462	155	22	pmk	pmk	PROPN
ijtc-462	155	23	–	–	PUNCT
ijtc-462	155	24	39	39	NUM
ijtc-462	155	25	/	/	SYM
ijtc-462	155	26	pmk.03/2017	pmk.03/2017	NOUN
ijtc-462	155	27	then	then	ADV
ijtc-462	155	28	the	the	DET
ijtc-462	155	29	implementing	implement	VERB
ijtc-462	155	30	regulations	regulation	NOUN
ijtc-462	155	31	related	relate	VERB
ijtc-462	155	32	to	to	ADP
ijtc-462	155	33	the	the	DET
ijtc-462	155	34	use	use	NOUN
ijtc-462	155	35	of	of	ADP
ijtc-462	155	36	the	the	DET
ijtc-462	155	37	data	datum	NOUN
ijtc-462	155	38	had	have	AUX
ijtc-462	155	39	already	already	ADV
ijtc-462	155	40	been	be	AUX
ijtc-462	155	41	implemented	implement	VERB
ijtc-462	155	42	if	if	SCONJ
ijtc-462	155	43	there	there	PRON
ijtc-462	155	44	were	be	VERB
ijtc-462	155	45	also	also	ADV
ijtc-462	155	46	internal	internal	ADJ
ijtc-462	155	47	dgt	dgt	NOUN
ijtc-462	155	48	parties	party	NOUN
ijtc-462	155	49	who	who	PRON
ijtc-462	155	50	ensured	ensure	VERB
ijtc-462	155	51	the	the	DET
ijtc-462	155	52	quality	quality	NOUN
ijtc-462	155	53	of	of	ADP
ijtc-462	155	54	the	the	DET
ijtc-462	155	55	data	datum	NOUN
ijtc-462	155	56	,	,	PUNCT
ijtc-462	155	57	the	the	DET
ijtc-462	155	58	distribution	distribution	NOUN
ijtc-462	155	59	of	of	ADP
ijtc-462	155	60	the	the	DET
ijtc-462	155	61	data	datum	NOUN
ijtc-462	155	62	had	have	AUX
ijtc-462	155	63	been	be	AUX
ijtc-462	155	64	done	do	VERB
ijtc-462	155	65	set	set	VERB
ijtc-462	155	66	out	out	ADP
ijtc-462	155	67	in	in	ADP
ijtc-462	155	68	these	these	DET
ijtc-462	155	69	rules	rule	NOUN
ijtc-462	155	70	.	.	PUNCT
ijtc-462	156	1	in	in	ADP
ijtc-462	156	2	this	this	DET
ijtc-462	156	3	readiness	readiness	NOUN
ijtc-462	156	4	,	,	PUNCT
ijtc-462	156	5	the	the	DET
ijtc-462	156	6	dgt	dgt	NOUN
ijtc-462	156	7	has	have	VERB
ijtc-462	156	8	3	3	NUM
ijtc-462	156	9	directorates	directorate	NOUN
ijtc-462	156	10	assigned	assign	VERB
ijtc-462	156	11	to	to	ADP
ijtc-462	156	12	this	this	DET
ijtc-462	156	13	aeoi	aeoi	NOUN
ijtc-462	156	14	,	,	PUNCT
ijtc-462	156	15	namely	namely	ADV
ijtc-462	156	16	the	the	DET
ijtc-462	156	17	directorate	directorate	NOUN
ijtc-462	156	18	of	of	ADP
ijtc-462	156	19	international	international	ADJ
ijtc-462	156	20	taxation	taxation	NOUN
ijtc-462	156	21	as	as	ADP
ijtc-462	156	22	the	the	DET
ijtc-462	156	23	bridge	bridge	NOUN
ijtc-462	156	24	that	that	PRON
ijtc-462	156	25	connects	connect	VERB
ijtc-462	156	26	indonesia	indonesia	PROPN
ijtc-462	156	27	with	with	ADP
ijtc-462	156	28	partner	partner	NOUN
ijtc-462	156	29	countries	country	NOUN
ijtc-462	156	30	,	,	PUNCT
ijtc-462	156	31	then	then	ADV
ijtc-462	156	32	the	the	DET
ijtc-462	156	33	directorate	directorate	NOUN
ijtc-462	156	34	of	of	ADP
ijtc-462	156	35	data	datum	NOUN
ijtc-462	156	36	and	and	CCONJ
ijtc-462	156	37	information	information	NOUN
ijtc-462	156	38	that	that	PRON
ijtc-462	156	39	processes	process	VERB
ijtc-462	156	40	the	the	DET
ijtc-462	156	41	data	datum	NOUN
ijtc-462	156	42	,	,	PUNCT
ijtc-462	156	43	and	and	CCONJ
ijtc-462	156	44	then	then	ADV
ijtc-462	156	45	systemically	systemically	ADV
ijtc-462	156	46	there	there	PRON
ijtc-462	156	47	is	be	VERB
ijtc-462	156	48	the	the	DET
ijtc-462	156	49	directorate	directorate	NOUN
ijtc-462	156	50	of	of	ADP
ijtc-462	156	51	information	information	NOUN
ijtc-462	156	52	and	and	CCONJ
ijtc-462	156	53	communication	communication	NOUN
ijtc-462	156	54	technology	technology	NOUN
ijtc-462	156	55	to	to	PART
ijtc-462	156	56	prepare	prepare	VERB
ijtc-462	156	57	the	the	DET
ijtc-462	156	58	system	system	NOUN
ijtc-462	156	59	.	.	PUNCT
ijtc-462	157	1	the	the	DET
ijtc-462	157	2	three	three	NUM
ijtc-462	157	3	directorates	directorate	NOUN
ijtc-462	157	4	play	play	VERB
ijtc-462	157	5	a	a	DET
ijtc-462	157	6	role	role	NOUN
ijtc-462	157	7	in	in	ADP
ijtc-462	157	8	this	this	DET
ijtc-462	157	9	information	information	NOUN
ijtc-462	157	10	exchange	exchange	NOUN
ijtc-462	157	11	.	.	PUNCT
ijtc-462	158	1	furthermore	furthermore	ADV
ijtc-462	158	2	,	,	PUNCT
ijtc-462	158	3	aldo	aldo	PROPN
ijtc-462	158	4	stated	state	VERB
ijtc-462	158	5	that	that	SCONJ
ijtc-462	158	6	after	after	ADP
ijtc-462	158	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	158	8	automatic	automatic	ADJ
ijtc-462	158	9	exchange	exchange	NOUN
ijtc-462	158	10	of	of	ADP
ijtc-462	158	11	information	information	NOUN
ijtc-462	158	12	review	review	NOUN
ijtc-462	158	13	from	from	ADP
ijtc-462	158	14	the	the	DET
ijtc-462	158	15	perspective	perspective	NOUN
ijtc-462	158	16	of	of	ADP
ijtc-462	158	17	its	its	PRON
ijtc-462	158	18	effectives	effective	NOUN
ijtc-462	158	19	in	in	ADP
ijtc-462	158	20	minimizing	minimize	VERB
ijtc-462	158	21	tax	tax	NOUN
ijtc-462	158	22	evasion	evasion	NOUN
ijtc-462	158	23	pohan	pohan	NOUN
ijtc-462	158	24	,	,	PUNCT
ijtc-462	158	25	rahmi	rahmi	NOUN
ijtc-462	158	26	,	,	PUNCT
ijtc-462	158	27	arimbhi	arimbhi	ADJ
ijtc-462	158	28	,	,	PUNCT
ijtc-462	158	29	and	and	CCONJ
ijtc-462	158	30	junaidi	junaidi	NOUN
ijtc-462	158	31	125	125	NUM
ijtc-462	158	32	|	|	ADV
ijtc-462	158	33	ilomata	ilomata	PROPN
ijtc-462	158	34	international	international	ADJ
ijtc-462	158	35	journal	journal	NOUN
ijtc-462	158	36	of	of	ADP
ijtc-462	158	37	tax	tax	PROPN
ijtc-462	158	38	&	&	CCONJ
ijtc-462	158	39	accounting	accounting	PROPN
ijtc-462	158	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	158	41	obtaining	obtain	VERB
ijtc-462	158	42	the	the	DET
ijtc-462	158	43	data	datum	NOUN
ijtc-462	158	44	from	from	ADP
ijtc-462	158	45	the	the	DET
ijtc-462	158	46	common	common	ADJ
ijtc-462	158	47	transmission	transmission	NOUN
ijtc-462	158	48	system	system	NOUN
ijtc-462	158	49	(	(	PUNCT
ijtc-462	158	50	cts	cts	PROPN
ijtc-462	158	51	)	)	PUNCT
ijtc-462	158	52	,	,	PUNCT
ijtc-462	158	53	the	the	DET
ijtc-462	158	54	data	datum	NOUN
ijtc-462	158	55	was	be	AUX
ijtc-462	158	56	downloaded	download	VERB
ijtc-462	158	57	and	and	CCONJ
ijtc-462	158	58	entered	enter	VERB
ijtc-462	158	59	into	into	ADP
ijtc-462	158	60	the	the	DET
ijtc-462	158	61	dgt	dgt	NOUN
ijtc-462	158	62	's	's	PART
ijtc-462	158	63	internal	internal	ADJ
ijtc-462	158	64	database	database	NOUN
ijtc-462	158	65	,	,	PUNCT
ijtc-462	158	66	after	after	ADP
ijtc-462	158	67	that	that	SCONJ
ijtc-462	158	68	it	it	PRON
ijtc-462	158	69	was	be	AUX
ijtc-462	158	70	processed	process	VERB
ijtc-462	158	71	to	to	PART
ijtc-462	158	72	be	be	AUX
ijtc-462	158	73	paired	pair	VERB
ijtc-462	158	74	with	with	ADP
ijtc-462	158	75	the	the	DET
ijtc-462	158	76	npwp	npwp	NOUN
ijtc-462	158	77	and	and	CCONJ
ijtc-462	158	78	then	then	ADV
ijtc-462	158	79	sorted	sort	VERB
ijtc-462	158	80	and	and	CCONJ
ijtc-462	158	81	then	then	ADV
ijtc-462	158	82	submitted	submit	VERB
ijtc-462	158	83	to	to	ADP
ijtc-462	158	84	the	the	DET
ijtc-462	158	85	tax	tax	NOUN
ijtc-462	158	86	office	office	NOUN
ijtc-462	158	87	according	accord	VERB
ijtc-462	158	88	to	to	ADP
ijtc-462	158	89	the	the	DET
ijtc-462	158	90	registered	register	VERB
ijtc-462	158	91	npwp	npwp	NOUN
ijtc-462	158	92	of	of	ADP
ijtc-462	158	93	the	the	DET
ijtc-462	158	94	account	account	NOUN
ijtc-462	158	95	holder	holder	NOUN
ijtc-462	158	96	.	.	PUNCT
ijtc-462	159	1	the	the	DET
ijtc-462	159	2	data	datum	NOUN
ijtc-462	159	3	required	require	VERB
ijtc-462	159	4	by	by	ADP
ijtc-462	159	5	the	the	DET
ijtc-462	159	6	dgt	dgt	NOUN
ijtc-462	159	7	from	from	ADP
ijtc-462	159	8	the	the	DET
ijtc-462	159	9	partner	partner	NOUN
ijtc-462	159	10	country	country	NOUN
ijtc-462	159	11	are	be	AUX
ijtc-462	159	12	:	:	PUNCT
ijtc-462	159	13	1	1	X
ijtc-462	159	14	.	.	PUNCT
ijtc-462	160	1	the	the	DET
ijtc-462	160	2	name	name	NOUN
ijtc-462	160	3	of	of	ADP
ijtc-462	160	4	the	the	DET
ijtc-462	160	5	account	account	NOUN
ijtc-462	160	6	holder	holder	NOUN
ijtc-462	160	7	2	2	NUM
ijtc-462	160	8	.	.	PUNCT
ijtc-462	161	1	the	the	DET
ijtc-462	161	2	balance	balance	NOUN
ijtc-462	161	3	of	of	ADP
ijtc-462	161	4	the	the	DET
ijtc-462	161	5	account	account	NOUN
ijtc-462	161	6	at	at	ADP
ijtc-462	161	7	the	the	DET
ijtc-462	161	8	end	end	NOUN
ijtc-462	161	9	of	of	ADP
ijtc-462	161	10	the	the	DET
ijtc-462	161	11	year	year	NOUN
ijtc-462	161	12	3	3	NUM
ijtc-462	161	13	.	.	PUNCT
ijtc-462	162	1	the	the	DET
ijtc-462	162	2	country	country	NOUN
ijtc-462	162	3	where	where	SCONJ
ijtc-462	162	4	the	the	DET
ijtc-462	162	5	taxpayer	taxpayer	NOUN
ijtc-462	162	6	is	be	AUX
ijtc-462	162	7	registered	register	VERB
ijtc-462	162	8	4	4	NUM
ijtc-462	162	9	.	.	PUNCT
ijtc-462	163	1	the	the	DET
ijtc-462	163	2	name	name	NOUN
ijtc-462	163	3	of	of	ADP
ijtc-462	163	4	the	the	DET
ijtc-462	163	5	financial	financial	ADJ
ijtc-462	163	6	institution	institution	NOUN
ijtc-462	163	7	.	.	PUNCT
ijtc-462	164	1	receipt	receipt	NOUN
ijtc-462	164	2	of	of	ADP
ijtc-462	164	3	revenue	revenue	NOUN
ijtc-462	164	4	revenue	revenue	NOUN
ijtc-462	164	5	generated	generate	VERB
ijtc-462	164	6	from	from	ADP
ijtc-462	164	7	the	the	DET
ijtc-462	164	8	account	account	NOUN
ijtc-462	164	9	.	.	PUNCT
ijtc-462	165	1	however	however	ADV
ijtc-462	165	2	,	,	PUNCT
ijtc-462	165	3	according	accord	VERB
ijtc-462	165	4	to	to	ADP
ijtc-462	165	5	mr	mr	PROPN
ijtc-462	165	6	.	.	PROPN
ijtc-462	165	7	otto	otto	PROPN
ijtc-462	165	8	(	(	PUNCT
ijtc-462	165	9	price	price	PROPN
ijtc-462	165	10	waterhouse	waterhouse	PROPN
ijtc-462	165	11	cooper	cooper	PROPN
ijtc-462	165	12	)	)	PUNCT
ijtc-462	165	13	when	when	SCONJ
ijtc-462	165	14	information	information	NOUN
ijtc-462	165	15	from	from	ADP
ijtc-462	165	16	foreign	foreign	ADJ
ijtc-462	165	17	tax	tax	NOUN
ijtc-462	165	18	authorities	authority	NOUN
ijtc-462	165	19	is	be	AUX
ijtc-462	165	20	used	use	VERB
ijtc-462	165	21	as	as	ADP
ijtc-462	165	22	a	a	DET
ijtc-462	165	23	basis	basis	NOUN
ijtc-462	165	24	for	for	ADP
ijtc-462	165	25	carrying	carry	VERB
ijtc-462	165	26	out	out	ADP
ijtc-462	165	27	a	a	DET
ijtc-462	165	28	bank	bank	NOUN
ijtc-462	165	29	inspection	inspection	NOUN
ijtc-462	165	30	and	and	CCONJ
ijtc-462	165	31	has	have	AUX
ijtc-462	165	32	even	even	ADV
ijtc-462	165	33	been	be	AUX
ijtc-462	165	34	raised	raise	VERB
ijtc-462	165	35	to	to	ADP
ijtc-462	165	36	the	the	DET
ijtc-462	165	37	level	level	NOUN
ijtc-462	165	38	of	of	ADP
ijtc-462	165	39	sentencing	sentencing	NOUN
ijtc-462	165	40	in	in	ADP
ijtc-462	165	41	court	court	NOUN
ijtc-462	165	42	:	:	PUNCT
ijtc-462	165	43	“	"	PUNCT
ijtc-462	165	44	there	there	PRON
ijtc-462	165	45	is	be	VERB
ijtc-462	165	46	one	one	NUM
ijtc-462	165	47	thing	thing	NOUN
ijtc-462	165	48	that	that	PRON
ijtc-462	165	49	needs	need	VERB
ijtc-462	165	50	to	to	PART
ijtc-462	165	51	be	be	AUX
ijtc-462	165	52	observed	observe	VERB
ijtc-462	165	53	from	from	ADP
ijtc-462	165	54	the	the	DET
ijtc-462	165	55	experience	experience	NOUN
ijtc-462	165	56	of	of	ADP
ijtc-462	165	57	the	the	DET
ijtc-462	165	58	trial	trial	NOUN
ijtc-462	165	59	in	in	ADP
ijtc-462	165	60	the	the	DET
ijtc-462	165	61	tax	tax	NOUN
ijtc-462	165	62	court	court	NOUN
ijtc-462	165	63	(	(	PUNCT
ijtc-462	165	64	it	it	PRON
ijtc-462	165	65	happened	happen	VERB
ijtc-462	165	66	before	before	ADP
ijtc-462	165	67	2019	2019	NUM
ijtc-462	165	68	)	)	PUNCT
ijtc-462	165	69	,	,	PUNCT
ijtc-462	165	70	there	there	PRON
ijtc-462	165	71	are	be	VERB
ijtc-462	165	72	at	at	ADV
ijtc-462	165	73	least	least	ADJ
ijtc-462	165	74	two	two	NUM
ijtc-462	165	75	exchange	exchange	NOUN
ijtc-462	165	76	of	of	ADP
ijtc-462	165	77	information	information	NOUN
ijtc-462	165	78	(	(	PUNCT
ijtc-462	165	79	eoi	eoi	NOUN
ijtc-462	165	80	)	)	PUNCT
ijtc-462	165	81	results	result	NOUN
ijtc-462	165	82	used	use	VERB
ijtc-462	165	83	by	by	ADP
ijtc-462	165	84	the	the	DET
ijtc-462	165	85	dgt	dgt	NOUN
ijtc-462	165	86	as	as	ADP
ijtc-462	165	87	the	the	DET
ijtc-462	165	88	basis	basis	NOUN
ijtc-462	165	89	for	for	ADP
ijtc-462	165	90	their	their	PRON
ijtc-462	165	91	defense	defense	NOUN
ijtc-462	165	92	before	before	ADP
ijtc-462	165	93	the	the	DET
ijtc-462	165	94	tax	tax	NOUN
ijtc-462	165	95	court	court	NOUN
ijtc-462	165	96	judges	judge	NOUN
ijtc-462	165	97	.	.	PUNCT
ijtc-462	166	1	however	however	ADV
ijtc-462	166	2	,	,	PUNCT
ijtc-462	166	3	to	to	ADP
ijtc-462	166	4	my	my	PRON
ijtc-462	166	5	knowledge	knowledge	NOUN
ijtc-462	166	6	,	,	PUNCT
ijtc-462	166	7	the	the	DET
ijtc-462	166	8	results	result	NOUN
ijtc-462	166	9	of	of	ADP
ijtc-462	166	10	the	the	DET
ijtc-462	166	11	eoi	eoi	NOUN
ijtc-462	166	12	were	be	AUX
ijtc-462	166	13	not	not	PART
ijtc-462	166	14	considered	consider	VERB
ijtc-462	166	15	by	by	ADP
ijtc-462	166	16	the	the	DET
ijtc-462	166	17	judge	judge	NOUN
ijtc-462	166	18	in	in	ADP
ijtc-462	166	19	making	make	VERB
ijtc-462	166	20	a	a	DET
ijtc-462	166	21	decision	decision	NOUN
ijtc-462	166	22	on	on	ADP
ijtc-462	166	23	the	the	DET
ijtc-462	166	24	related	related	ADJ
ijtc-462	166	25	dispute	dispute	NOUN
ijtc-462	166	26	.	.	PUNCT
ijtc-462	167	1	either	either	CCONJ
ijtc-462	167	2	because	because	SCONJ
ijtc-462	167	3	the	the	DET
ijtc-462	167	4	appellant	appellant	NOUN
ijtc-462	167	5	/	/	SYM
ijtc-462	167	6	taxpayer	taxpayer	NOUN
ijtc-462	167	7	objected	object	VERB
ijtc-462	167	8	that	that	SCONJ
ijtc-462	167	9	the	the	DET
ijtc-462	167	10	information	information	NOUN
ijtc-462	167	11	contained	contain	VERB
ijtc-462	167	12	in	in	ADP
ijtc-462	167	13	the	the	DET
ijtc-462	167	14	eoi	eoi	NOUN
ijtc-462	167	15	results	result	NOUN
ijtc-462	167	16	was	be	AUX
ijtc-462	167	17	biased	bias	VERB
ijtc-462	167	18	and	and	CCONJ
ijtc-462	167	19	could	could	AUX
ijtc-462	167	20	not	not	PART
ijtc-462	167	21	be	be	AUX
ijtc-462	167	22	used	use	VERB
ijtc-462	167	23	as	as	ADP
ijtc-462	167	24	a	a	DET
ijtc-462	167	25	basis	basis	NOUN
ijtc-462	167	26	for	for	ADP
ijtc-462	167	27	correction	correction	NOUN
ijtc-462	167	28	by	by	ADP
ijtc-462	167	29	the	the	DET
ijtc-462	167	30	dgt	dgt	NOUN
ijtc-462	167	31	,	,	PUNCT
ijtc-462	167	32	or	or	CCONJ
ijtc-462	167	33	whether	whether	SCONJ
ijtc-462	167	34	because	because	SCONJ
ijtc-462	167	35	the	the	DET
ijtc-462	167	36	judge	judge	NOUN
ijtc-462	167	37	was	be	AUX
ijtc-462	167	38	of	of	ADP
ijtc-462	167	39	the	the	DET
ijtc-462	167	40	opinion	opinion	NOUN
ijtc-462	167	41	that	that	SCONJ
ijtc-462	167	42	the	the	DET
ijtc-462	167	43	information	information	NOUN
ijtc-462	167	44	from	from	ADP
ijtc-462	167	45	the	the	DET
ijtc-462	167	46	eoi	eoi	NOUN
ijtc-462	167	47	was	be	AUX
ijtc-462	167	48	not	not	PART
ijtc-462	167	49	strong	strong	ADJ
ijtc-462	167	50	or	or	CCONJ
ijtc-462	167	51	relevant	relevant	ADJ
ijtc-462	167	52	to	to	ADP
ijtc-462	167	53	the	the	DET
ijtc-462	167	54	subject	subject	ADJ
ijtc-462	167	55	matter	matter	NOUN
ijtc-462	167	56	of	of	ADP
ijtc-462	167	57	the	the	DET
ijtc-462	167	58	dispute	dispute	NOUN
ijtc-462	167	59	.	.	PUNCT
ijtc-462	168	1	why	why	SCONJ
ijtc-462	168	2	did	do	AUX
ijtc-462	168	3	i	i	PRON
ijtc-462	168	4	draw	draw	VERB
ijtc-462	168	5	that	that	DET
ijtc-462	168	6	conclusion	conclusion	NOUN
ijtc-462	168	7	?	?	PUNCT
ijtc-462	169	1	because	because	SCONJ
ijtc-462	169	2	the	the	DET
ijtc-462	169	3	taxpayer	taxpayer	NOUN
ijtc-462	169	4	's	's	PART
ijtc-462	169	5	appeal	appeal	NOUN
ijtc-462	169	6	was	be	AUX
ijtc-462	169	7	granted	grant	VERB
ijtc-462	169	8	by	by	ADP
ijtc-462	169	9	the	the	DET
ijtc-462	169	10	judge	judge	NOUN
ijtc-462	169	11	at	at	ADP
ijtc-462	169	12	the	the	DET
ijtc-462	169	13	tax	tax	NOUN
ijtc-462	169	14	court	court	NOUN
ijtc-462	169	15	(	(	PUNCT
ijtc-462	169	16	hakim	hakim	PROPN
ijtc-462	169	17	pp	pp	X
ijtc-462	169	18	)	)	PUNCT
ijtc-462	169	19	and	and	CCONJ
ijtc-462	169	20	in	in	ADP
ijtc-462	169	21	the	the	DET
ijtc-462	169	22	pp	pp	PROPN
ijtc-462	169	23	judge	judge	NOUN
ijtc-462	169	24	's	's	PART
ijtc-462	169	25	decision	decision	NOUN
ijtc-462	169	26	there	there	PRON
ijtc-462	169	27	was	be	VERB
ijtc-462	169	28	absolutely	absolutely	ADV
ijtc-462	169	29	no	no	DET
ijtc-462	169	30	discussion	discussion	NOUN
ijtc-462	169	31	of	of	ADP
ijtc-462	169	32	the	the	DET
ijtc-462	169	33	issue	issue	NOUN
ijtc-462	169	34	of	of	ADP
ijtc-462	169	35	information	information	NOUN
ijtc-462	169	36	contained	contain	VERB
ijtc-462	169	37	in	in	ADP
ijtc-462	169	38	the	the	DET
ijtc-462	169	39	eoi	eoi	NOUN
ijtc-462	169	40	"	"	PUNCT
ijtc-462	169	41	.	.	PUNCT
ijtc-462	170	1	in	in	ADP
ijtc-462	170	2	view	view	NOUN
ijtc-462	170	3	of	of	ADP
ijtc-462	170	4	the	the	DET
ijtc-462	170	5	author	author	NOUN
ijtc-462	170	6	,	,	PUNCT
ijtc-462	170	7	the	the	DET
ijtc-462	170	8	above	above	ADJ
ijtc-462	170	9	incident	incident	NOUN
ijtc-462	170	10	indicates	indicate	VERB
ijtc-462	170	11	that	that	SCONJ
ijtc-462	170	12	the	the	DET
ijtc-462	170	13	exchange	exchange	NOUN
ijtc-462	170	14	of	of	ADP
ijtc-462	170	15	information	information	NOUN
ijtc-462	170	16	(	(	PUNCT
ijtc-462	170	17	including	include	VERB
ijtc-462	170	18	aeoi	aeoi	NOUN
ijtc-462	170	19	)	)	PUNCT
ijtc-462	170	20	can	can	AUX
ijtc-462	170	21	be	be	AUX
ijtc-462	170	22	hampered	hamper	VERB
ijtc-462	170	23	in	in	ADP
ijtc-462	170	24	the	the	DET
ijtc-462	170	25	tax	tax	NOUN
ijtc-462	170	26	court	court	NOUN
ijtc-462	170	27	due	due	ADP
ijtc-462	170	28	to	to	ADP
ijtc-462	170	29	differences	difference	NOUN
ijtc-462	170	30	in	in	ADP
ijtc-462	170	31	perceptions	perception	NOUN
ijtc-462	170	32	between	between	ADP
ijtc-462	170	33	the	the	DET
ijtc-462	170	34	tax	tax	NOUN
ijtc-462	170	35	authorities	authority	NOUN
ijtc-462	170	36	and	and	CCONJ
ijtc-462	170	37	the	the	DET
ijtc-462	170	38	tax	tax	NOUN
ijtc-462	170	39	court	court	NOUN
ijtc-462	170	40	in	in	ADP
ijtc-462	170	41	handling	handle	VERB
ijtc-462	170	42	cases	case	NOUN
ijtc-462	170	43	related	relate	VERB
ijtc-462	170	44	to	to	ADP
ijtc-462	170	45	the	the	DET
ijtc-462	170	46	case	case	NOUN
ijtc-462	170	47	of	of	ADP
ijtc-462	170	48	multinational	multinational	ADJ
ijtc-462	170	49	companies	company	NOUN
ijtc-462	170	50	in	in	ADP
ijtc-462	170	51	indonesia	indonesia	PROPN
ijtc-462	170	52	which	which	PRON
ijtc-462	170	53	are	be	AUX
ijtc-462	170	54	also	also	ADV
ijtc-462	170	55	taxpayers	taxpayer	NOUN
ijtc-462	170	56	in	in	ADP
ijtc-462	170	57	partner	partner	NOUN
ijtc-462	170	58	countries	country	NOUN
ijtc-462	170	59	.	.	PUNCT
ijtc-462	171	1	in	in	ADP
ijtc-462	171	2	commenting	comment	VERB
ijtc-462	171	3	how	how	SCONJ
ijtc-462	171	4	effective	effective	ADJ
ijtc-462	171	5	is	be	AUX
ijtc-462	171	6	the	the	DET
ijtc-462	171	7	implementation	implementation	NOUN
ijtc-462	171	8	of	of	ADP
ijtc-462	171	9	the	the	DET
ijtc-462	171	10	aeoi	aeoi	NOUN
ijtc-462	171	11	?	?	PUNCT
ijtc-462	172	1	the	the	DET
ijtc-462	172	2	author	author	NOUN
ijtc-462	172	3	sees	see	VERB
ijtc-462	172	4	from	from	ADP
ijtc-462	172	5	the	the	DET
ijtc-462	172	6	three	three	NUM
ijtc-462	172	7	indicators	indicator	NOUN
ijtc-462	172	8	of	of	ADP
ijtc-462	172	9	effectiveness	effectiveness	NOUN
ijtc-462	172	10	according	accord	VERB
ijtc-462	172	11	to	to	ADP
ijtc-462	172	12	(	(	PUNCT
ijtc-462	172	13	berger	berger	PROPN
ijtc-462	172	14	&	&	CCONJ
ijtc-462	172	15	sikora	sikora	PROPN
ijtc-462	172	16	,	,	PUNCT
ijtc-462	172	17	1994	1994	NUM
ijtc-462	172	18	)	)	PUNCT
ijtc-462	172	19	,	,	PUNCT
ijtc-462	172	20	as	as	SCONJ
ijtc-462	172	21	follows	follow	VERB
ijtc-462	172	22	:	:	PUNCT
ijtc-462	172	23	a.	a.	NOUN
ijtc-462	172	24	commitment	commitment	NOUN
ijtc-462	172	25	in	in	ADP
ijtc-462	172	26	this	this	DET
ijtc-462	172	27	exchange	exchange	NOUN
ijtc-462	172	28	of	of	ADP
ijtc-462	172	29	information	information	NOUN
ijtc-462	172	30	,	,	PUNCT
ijtc-462	172	31	g20	g20	PROPN
ijtc-462	172	32	and	and	CCONJ
ijtc-462	172	33	oecd	oecd	PROPN
ijtc-462	172	34	countries	country	NOUN
ijtc-462	172	35	agreed	agree	VERB
ijtc-462	172	36	to	to	PART
ijtc-462	172	37	formulate	formulate	VERB
ijtc-462	172	38	this	this	DET
ijtc-462	172	39	regulation	regulation	NOUN
ijtc-462	172	40	with	with	ADP
ijtc-462	172	41	the	the	DET
ijtc-462	172	42	common	common	ADJ
ijtc-462	172	43	reporting	reporting	NOUN
ijtc-462	172	44	standard	standard	NOUN
ijtc-462	172	45	(	(	PUNCT
ijtc-462	172	46	crs	crs	PROPN
ijtc-462	172	47	)	)	PUNCT
ijtc-462	172	48	with	with	ADP
ijtc-462	172	49	the	the	DET
ijtc-462	172	50	cts	cts	PROPN
ijtc-462	172	51	system	system	NOUN
ijtc-462	172	52	to	to	PART
ijtc-462	172	53	provide	provide	VERB
ijtc-462	172	54	information	information	NOUN
ijtc-462	172	55	that	that	SCONJ
ijtc-462	172	56	the	the	DET
ijtc-462	172	57	countries	country	NOUN
ijtc-462	172	58	that	that	PRON
ijtc-462	172	59	are	be	AUX
ijtc-462	172	60	members	member	NOUN
ijtc-462	172	61	of	of	ADP
ijtc-462	172	62	the	the	DET
ijtc-462	172	63	jurisdiction	jurisdiction	NOUN
ijtc-462	172	64	have	have	AUX
ijtc-462	172	65	committed	commit	VERB
ijtc-462	172	66	and	and	CCONJ
ijtc-462	172	67	are	be	AUX
ijtc-462	172	68	cooperative	cooperative	ADJ
ijtc-462	172	69	to	to	PART
ijtc-462	172	70	start	start	VERB
ijtc-462	172	71	exchanging	exchange	VERB
ijtc-462	172	72	this	this	DET
ijtc-462	172	73	information	information	NOUN
ijtc-462	172	74	.	.	PUNCT
ijtc-462	173	1	aldo	aldo	PROPN
ijtc-462	173	2	explained	explain	VERB
ijtc-462	173	3	that	that	SCONJ
ijtc-462	173	4	the	the	DET
ijtc-462	173	5	dgt	dgt	NOUN
ijtc-462	173	6	exchanged	exchange	VERB
ijtc-462	173	7	information	information	NOUN
ijtc-462	173	8	through	through	ADP
ijtc-462	173	9	the	the	DET
ijtc-462	173	10	common	common	ADJ
ijtc-462	173	11	transmission	transmission	NOUN
ijtc-462	173	12	system	system	NOUN
ijtc-462	173	13	(	(	PUNCT
ijtc-462	173	14	cts	cts	PROPN
ijtc-462	173	15	)	)	PUNCT
ijtc-462	173	16	and	and	CCONJ
ijtc-462	173	17	so	so	ADV
ijtc-462	173	18	far	far	ADV
ijtc-462	173	19	,	,	PUNCT
ijtc-462	173	20	the	the	DET
ijtc-462	173	21	exchange	exchange	NOUN
ijtc-462	173	22	of	of	ADP
ijtc-462	173	23	information	information	NOUN
ijtc-462	173	24	with	with	ADP
ijtc-462	173	25	all	all	DET
ijtc-462	173	26	the	the	DET
ijtc-462	173	27	member	member	NOUN
ijtc-462	173	28	countries	country	NOUN
ijtc-462	173	29	has	have	AUX
ijtc-462	173	30	been	be	AUX
ijtc-462	173	31	cooperative	cooperative	ADJ
ijtc-462	173	32	.	.	PUNCT
ijtc-462	174	1	for	for	ADP
ijtc-462	174	2	example	example	NOUN
ijtc-462	174	3	,	,	PUNCT
ijtc-462	174	4	greenland	greenland	PROPN
ijtc-462	174	5	,	,	PUNCT
ijtc-462	174	6	a	a	DET
ijtc-462	174	7	country	country	NOUN
ijtc-462	174	8	that	that	PRON
ijtc-462	174	9	does	do	AUX
ijtc-462	174	10	not	not	PART
ijtc-462	174	11	provide	provide	VERB
ijtc-462	174	12	data	datum	NOUN
ijtc-462	174	13	,	,	PUNCT
ijtc-462	174	14	not	not	PART
ijtc-462	174	15	because	because	SCONJ
ijtc-462	174	16	they	they	PRON
ijtc-462	174	17	do	do	AUX
ijtc-462	174	18	not	not	PART
ijtc-462	174	19	comply	comply	VERB
ijtc-462	174	20	but	but	CCONJ
ijtc-462	174	21	because	because	SCONJ
ijtc-462	174	22	there	there	PRON
ijtc-462	174	23	is	be	VERB
ijtc-462	174	24	no	no	DET
ijtc-462	174	25	data	datum	NOUN
ijtc-462	174	26	on	on	ADP
ijtc-462	174	27	indonesian	indonesian	ADJ
ijtc-462	174	28	accounts	account	NOUN
ijtc-462	174	29	in	in	ADP
ijtc-462	174	30	that	that	DET
ijtc-462	174	31	country	country	NOUN
ijtc-462	174	32	.	.	PUNCT
ijtc-462	175	1	so	so	ADV
ijtc-462	175	2	there	there	PRON
ijtc-462	175	3	is	be	VERB
ijtc-462	175	4	always	always	ADV
ijtc-462	175	5	an	an	DET
ijtc-462	175	6	assessment	assessment	NOUN
ijtc-462	175	7	from	from	ADP
ijtc-462	175	8	the	the	DET
ijtc-462	175	9	global	global	PROPN
ijtc-462	175	10	forum	forum	PROPN
ijtc-462	175	11	,	,	PUNCT
ijtc-462	175	12	they	they	PRON
ijtc-462	175	13	test	test	VERB
ijtc-462	175	14	or	or	CCONJ
ijtc-462	175	15	audit	audit	VERB
ijtc-462	175	16	whether	whether	SCONJ
ijtc-462	175	17	every	every	DET
ijtc-462	175	18	country	country	NOUN
ijtc-462	175	19	has	have	AUX
ijtc-462	175	20	complied	comply	VERB
ijtc-462	175	21	and	and	CCONJ
ijtc-462	175	22	has	have	AUX
ijtc-462	175	23	implemented	implement	VERB
ijtc-462	175	24	the	the	DET
ijtc-462	175	25	rules	rule	NOUN
ijtc-462	175	26	that	that	PRON
ijtc-462	175	27	have	have	AUX
ijtc-462	175	28	been	be	AUX
ijtc-462	175	29	set	set	VERB
ijtc-462	175	30	according	accord	VERB
ijtc-462	175	31	to	to	ADP
ijtc-462	175	32	the	the	DET
ijtc-462	175	33	standards	standard	NOUN
ijtc-462	175	34	,	,	PUNCT
ijtc-462	175	35	and	and	CCONJ
ijtc-462	175	36	there	there	PRON
ijtc-462	175	37	is	be	VERB
ijtc-462	175	38	supervision	supervision	NOUN
ijtc-462	175	39	from	from	ADP
ijtc-462	175	40	the	the	DET
ijtc-462	175	41	global	global	PROPN
ijtc-462	175	42	forum	forum	PROPN
ijtc-462	175	43	.	.	PUNCT
ijtc-462	176	1	aldo	aldo	PROPN
ijtc-462	176	2	added	add	VERB
ijtc-462	176	3	that	that	SCONJ
ijtc-462	176	4	if	if	SCONJ
ijtc-462	176	5	there	there	PRON
ijtc-462	176	6	is	be	VERB
ijtc-462	176	7	a	a	DET
ijtc-462	176	8	problem	problem	NOUN
ijtc-462	176	9	most	most	ADV
ijtc-462	176	10	related	related	ADJ
ijtc-462	176	11	to	to	ADP
ijtc-462	176	12	technical	technical	ADJ
ijtc-462	176	13	reporting	reporting	NOUN
ijtc-462	176	14	because	because	SCONJ
ijtc-462	176	15	there	there	PRON
ijtc-462	176	16	is	be	VERB
ijtc-462	176	17	a	a	DET
ijtc-462	176	18	standard	standard	NOUN
ijtc-462	176	19	that	that	PRON
ijtc-462	176	20	must	must	AUX
ijtc-462	176	21	be	be	AUX
ijtc-462	176	22	followed	follow	VERB
ijtc-462	176	23	,	,	PUNCT
ijtc-462	176	24	namely	namely	ADV
ijtc-462	176	25	the	the	DET
ijtc-462	176	26	common	common	ADJ
ijtc-462	176	27	reporting	reporting	NOUN
ijtc-462	176	28	standard	standard	NOUN
ijtc-462	176	29	(	(	PUNCT
ijtc-462	176	30	crs	crs	PROPN
ijtc-462	176	31	)	)	PUNCT
ijtc-462	176	32	,	,	PUNCT
ijtc-462	176	33	the	the	DET
ijtc-462	176	34	solution	solution	NOUN
ijtc-462	176	35	is	be	AUX
ijtc-462	176	36	that	that	SCONJ
ijtc-462	176	37	the	the	DET
ijtc-462	176	38	dgt	dgt	PROPN
ijtc-462	176	39	disseminates	disseminate	VERB
ijtc-462	176	40	information	information	NOUN
ijtc-462	176	41	to	to	ADP
ijtc-462	176	42	large	large	ADJ
ijtc-462	176	43	financial	financial	ADJ
ijtc-462	176	44	service	service	NOUN
ijtc-462	176	45	institutions	institution	NOUN
ijtc-462	176	46	as	as	ADV
ijtc-462	176	47	well	well	ADV
ijtc-462	176	48	as	as	ADP
ijtc-462	176	49	to	to	ADP
ijtc-462	176	50	microfinance	microfinance	NOUN
ijtc-462	176	51	institutions	institution	NOUN
ijtc-462	176	52	such	such	ADJ
ijtc-462	176	53	as	as	ADP
ijtc-462	176	54	cooperatives	cooperative	NOUN
ijtc-462	176	55	.	.	PUNCT
ijtc-462	177	1	for	for	ADP
ijtc-462	177	2	exchange	exchange	NOUN
ijtc-462	177	3	of	of	ADP
ijtc-462	177	4	information	information	NOUN
ijtc-462	177	5	on	on	ADP
ijtc-462	177	6	request	request	NOUN
ijtc-462	177	7	or	or	CCONJ
ijtc-462	177	8	by	by	ADP
ijtc-462	177	9	request	request	NOUN
ijtc-462	177	10	if	if	SCONJ
ijtc-462	177	11	difficulties	difficulty	NOUN
ijtc-462	177	12	are	be	AUX
ijtc-462	177	13	found	find	VERB
ijtc-462	177	14	,	,	PUNCT
ijtc-462	177	15	for	for	ADP
ijtc-462	177	16	example	example	NOUN
ijtc-462	177	17	the	the	DET
ijtc-462	177	18	letter	letter	NOUN
ijtc-462	177	19	sent	send	VERB
ijtc-462	177	20	to	to	ADP
ijtc-462	177	21	the	the	DET
ijtc-462	177	22	dgt	dgt	NOUN
ijtc-462	177	23	is	be	AUX
ijtc-462	177	24	incomplete	incomplete	ADJ
ijtc-462	177	25	,	,	PUNCT
ijtc-462	177	26	the	the	DET
ijtc-462	177	27	letter	letter	NOUN
ijtc-462	177	28	will	will	AUX
ijtc-462	177	29	be	be	AUX
ijtc-462	177	30	returned	return	VERB
ijtc-462	177	31	with	with	ADP
ijtc-462	177	32	clarification	clarification	NOUN
ijtc-462	177	33	,	,	PUNCT
ijtc-462	177	34	and	and	CCONJ
ijtc-462	177	35	we	we	PRON
ijtc-462	177	36	can	can	AUX
ijtc-462	177	37	ask	ask	VERB
ijtc-462	177	38	for	for	SCONJ
ijtc-462	177	39	the	the	DET
ijtc-462	177	40	letter	letter	NOUN
ijtc-462	177	41	to	to	PART
ijtc-462	177	42	be	be	AUX
ijtc-462	177	43	repeated	repeat	VERB
ijtc-462	177	44	to	to	ADP
ijtc-462	177	45	the	the	DET
ijtc-462	177	46	partner	partner	NOUN
ijtc-462	177	47	country	country	NOUN
ijtc-462	177	48	.	.	PUNCT
ijtc-462	178	1	“	"	PUNCT
ijtc-462	178	2	it	it	PRON
ijtc-462	178	3	is	be	AUX
ijtc-462	178	4	the	the	DET
ijtc-462	178	5	same	same	ADJ
ijtc-462	178	6	with	with	ADP
ijtc-462	178	7	us	we	PRON
ijtc-462	178	8	if	if	SCONJ
ijtc-462	178	9	you	you	PRON
ijtc-462	178	10	want	want	VERB
ijtc-462	178	11	to	to	PART
ijtc-462	178	12	send	send	VERB
ijtc-462	178	13	a	a	DET
ijtc-462	178	14	letter	letter	NOUN
ijtc-462	178	15	when	when	SCONJ
ijtc-462	178	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	178	17	automatic	automatic	ADJ
ijtc-462	178	18	exchange	exchange	NOUN
ijtc-462	178	19	of	of	ADP
ijtc-462	178	20	information	information	NOUN
ijtc-462	178	21	review	review	NOUN
ijtc-462	178	22	from	from	ADP
ijtc-462	178	23	the	the	DET
ijtc-462	178	24	perspective	perspective	NOUN
ijtc-462	178	25	of	of	ADP
ijtc-462	178	26	its	its	PRON
ijtc-462	178	27	effectives	effective	NOUN
ijtc-462	178	28	in	in	ADP
ijtc-462	178	29	minimizing	minimize	VERB
ijtc-462	178	30	tax	tax	NOUN
ijtc-462	178	31	evasion	evasion	NOUN
ijtc-462	178	32	pohan	pohan	NOUN
ijtc-462	178	33	,	,	PUNCT
ijtc-462	178	34	rahmi	rahmi	NOUN
ijtc-462	178	35	,	,	PUNCT
ijtc-462	178	36	arimbhi	arimbhi	ADJ
ijtc-462	178	37	,	,	PUNCT
ijtc-462	178	38	and	and	CCONJ
ijtc-462	178	39	junaidi	junaidi	NOUN
ijtc-462	178	40	126	126	NUM
ijtc-462	178	41	|	|	ADV
ijtc-462	178	42	ilomata	ilomata	PROPN
ijtc-462	178	43	international	international	ADJ
ijtc-462	178	44	journal	journal	NOUN
ijtc-462	178	45	of	of	ADP
ijtc-462	178	46	tax	tax	PROPN
ijtc-462	178	47	&	&	CCONJ
ijtc-462	178	48	accounting	accounting	NOUN
ijtc-462	178	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	178	50	requesting	request	VERB
ijtc-462	178	51	data	datum	NOUN
ijtc-462	178	52	to	to	ADP
ijtc-462	178	53	a	a	DET
ijtc-462	178	54	partner	partner	NOUN
ijtc-462	178	55	country	country	NOUN
ijtc-462	178	56	,	,	PUNCT
ijtc-462	178	57	so	so	SCONJ
ijtc-462	178	58	there	there	PRON
ijtc-462	178	59	must	must	AUX
ijtc-462	178	60	be	be	AUX
ijtc-462	178	61	a	a	DET
ijtc-462	178	62	screening	screening	NOUN
ijtc-462	178	63	check	check	NOUN
ijtc-462	178	64	here	here	ADV
ijtc-462	178	65	at	at	ADP
ijtc-462	178	66	the	the	DET
ijtc-462	178	67	dgt	dgt	NOUN
ijtc-462	178	68	to	to	PART
ijtc-462	178	69	ensure	ensure	VERB
ijtc-462	178	70	that	that	SCONJ
ijtc-462	178	71	the	the	DET
ijtc-462	178	72	requirements	requirement	NOUN
ijtc-462	178	73	for	for	ADP
ijtc-462	178	74	the	the	DET
ijtc-462	178	75	letter	letter	NOUN
ijtc-462	178	76	sent	send	VERB
ijtc-462	178	77	are	be	AUX
ijtc-462	178	78	complete	complete	ADJ
ijtc-462	178	79	so	so	SCONJ
ijtc-462	178	80	that	that	SCONJ
ijtc-462	178	81	letters	letter	NOUN
ijtc-462	178	82	sent	send	VERB
ijtc-462	178	83	from	from	ADP
ijtc-462	178	84	indonesia	indonesia	PROPN
ijtc-462	178	85	are	be	AUX
ijtc-462	178	86	not	not	PART
ijtc-462	178	87	returned	return	VERB
ijtc-462	178	88	.	.	PUNCT
ijtc-462	179	1	so	so	ADV
ijtc-462	179	2	what	what	PRON
ijtc-462	179	3	should	should	AUX
ijtc-462	179	4	be	be	AUX
ijtc-462	179	5	screened	screen	VERB
ijtc-462	179	6	?	?	PUNCT
ijtc-462	180	1	the	the	DET
ijtc-462	180	2	problem	problem	NOUN
ijtc-462	180	3	with	with	ADP
ijtc-462	180	4	aeoi	aeoi	NOUN
ijtc-462	180	5	is	be	AUX
ijtc-462	180	6	that	that	SCONJ
ijtc-462	180	7	the	the	DET
ijtc-462	180	8	completeness	completeness	NOUN
ijtc-462	180	9	of	of	ADP
ijtc-462	180	10	data	datum	NOUN
ijtc-462	180	11	related	relate	VERB
ijtc-462	180	12	to	to	ADP
ijtc-462	180	13	the	the	DET
ijtc-462	180	14	pairing	pairing	NOUN
ijtc-462	180	15	of	of	ADP
ijtc-462	180	16	npwp	npwp	NOUN
ijtc-462	180	17	is	be	AUX
ijtc-462	180	18	not	not	PART
ijtc-462	180	19	the	the	DET
ijtc-462	180	20	same	same	ADJ
ijtc-462	180	21	as	as	SCONJ
ijtc-462	180	22	that	that	PRON
ijtc-462	180	23	sent	send	VERB
ijtc-462	180	24	from	from	ADP
ijtc-462	180	25	partner	partner	NOUN
ijtc-462	180	26	countries	country	NOUN
ijtc-462	180	27	to	to	ADP
ijtc-462	180	28	us	we	PRON
ijtc-462	180	29	.	.	PUNCT
ijtc-462	181	1	we	we	PRON
ijtc-462	181	2	try	try	VERB
ijtc-462	181	3	to	to	PART
ijtc-462	181	4	look	look	VERB
ijtc-462	181	5	in	in	ADP
ijtc-462	181	6	our	our	PRON
ijtc-462	181	7	system	system	NOUN
ijtc-462	181	8	in	in	ADP
ijtc-462	181	9	terms	term	NOUN
ijtc-462	181	10	of	of	ADP
ijtc-462	181	11	date	date	NOUN
ijtc-462	181	12	of	of	ADP
ijtc-462	181	13	birth	birth	NOUN
ijtc-462	181	14	,	,	PUNCT
ijtc-462	181	15	home	home	NOUN
ijtc-462	181	16	address	address	NOUN
ijtc-462	181	17	,	,	PUNCT
ijtc-462	181	18	name	name	NOUN
ijtc-462	181	19	and	and	CCONJ
ijtc-462	181	20	so	so	ADV
ijtc-462	181	21	on	on	ADV
ijtc-462	181	22	until	until	SCONJ
ijtc-462	181	23	we	we	PRON
ijtc-462	181	24	find	find	VERB
ijtc-462	181	25	”	"	PUNCT
ijtc-462	181	26	.	.	PUNCT
ijtc-462	182	1	desite	desite	VERB
ijtc-462	182	2	the	the	DET
ijtc-462	182	3	covid-19	covid-19	PROPN
ijtc-462	182	4	pandemic	pandemic	NOUN
ijtc-462	182	5	,	,	PUNCT
ijtc-462	182	6	the	the	DET
ijtc-462	182	7	government	government	NOUN
ijtc-462	182	8	finally	finally	ADV
ijtc-462	182	9	returned	return	VERB
ijtc-462	182	10	to	to	ADP
ijtc-462	182	11	exchanging	exchange	VERB
ijtc-462	182	12	financial	financial	ADJ
ijtc-462	182	13	information	information	NOUN
ijtc-462	182	14	through	through	ADP
ijtc-462	182	15	the	the	DET
ijtc-462	182	16	aeoi	aeoi	NOUN
ijtc-462	182	17	scheme	scheme	NOUN
ijtc-462	182	18	.	.	PUNCT
ijtc-462	183	1	as	as	SCONJ
ijtc-462	183	2	is	be	AUX
ijtc-462	183	3	known	know	VERB
ijtc-462	183	4	,	,	PUNCT
ijtc-462	183	5	the	the	DET
ijtc-462	183	6	delay	delay	NOUN
ijtc-462	183	7	in	in	ADP
ijtc-462	183	8	data	datum	NOUN
ijtc-462	183	9	exchange	exchange	NOUN
ijtc-462	183	10	was	be	AUX
ijtc-462	183	11	caused	cause	VERB
ijtc-462	183	12	by	by	ADP
ijtc-462	183	13	the	the	DET
ijtc-462	183	14	relaxation	relaxation	NOUN
ijtc-462	183	15	of	of	ADP
ijtc-462	183	16	the	the	DET
ijtc-462	183	17	submission	submission	NOUN
ijtc-462	183	18	deadline	deadline	NOUN
ijtc-462	183	19	from	from	ADP
ijtc-462	183	20	the	the	DET
ijtc-462	183	21	financial	financial	ADJ
ijtc-462	183	22	services	service	NOUN
ijtc-462	183	23	authority	authority	NOUN
ijtc-462	183	24	(	(	PUNCT
ijtc-462	183	25	ojk	ojk	NOUN
ijtc-462	183	26	)	)	PUNCT
ijtc-462	183	27	in	in	ADP
ijtc-462	183	28	line	line	NOUN
ijtc-462	183	29	with	with	ADP
ijtc-462	183	30	the	the	DET
ijtc-462	183	31	corona	corona	PROPN
ijtc-462	183	32	virus	virus	NOUN
ijtc-462	183	33	pandemic	pandemic	ADJ
ijtc-462	183	34	which	which	PRON
ijtc-462	183	35	is	be	AUX
ijtc-462	183	36	still	still	ADV
ijtc-462	183	37	not	not	PART
ijtc-462	183	38	over	over	ADV
ijtc-462	183	39	.	.	PUNCT
ijtc-462	184	1	"	"	PUNCT
ijtc-462	184	2	indonesia	indonesia	PROPN
ijtc-462	184	3	will	will	AUX
ijtc-462	184	4	receive	receive	VERB
ijtc-462	184	5	aeoi	aeoi	NOUN
ijtc-462	184	6	data	datum	NOUN
ijtc-462	184	7	from	from	ADP
ijtc-462	184	8	103	103	NUM
ijtc-462	184	9	jurisdictions	jurisdiction	NOUN
ijtc-462	184	10	and	and	CCONJ
ijtc-462	184	11	vice	vice	NOUN
ijtc-462	184	12	versa	versa	ADV
ijtc-462	184	13	will	will	AUX
ijtc-462	184	14	send	send	VERB
ijtc-462	184	15	aeoi	aeoi	NOUN
ijtc-462	184	16	data	datum	NOUN
ijtc-462	184	17	to	to	ADP
ijtc-462	184	18	85	85	NUM
ijtc-462	184	19	jurisdictions	jurisdiction	NOUN
ijtc-462	184	20	,	,	PUNCT
ijtc-462	184	21	"	"	PUNCT
ijtc-462	184	22	said	say	VERB
ijtc-462	184	23	director	director	NOUN
ijtc-462	184	24	of	of	ADP
ijtc-462	184	25	international	international	ADJ
ijtc-462	184	26	taxation	taxation	NOUN
ijtc-462	184	27	at	at	ADP
ijtc-462	184	28	the	the	DET
ijtc-462	184	29	directorate	directorate	ADJ
ijtc-462	184	30	general	general	NOUN
ijtc-462	184	31	of	of	ADP
ijtc-462	184	32	taxes	taxis	NOUN
ijtc-462	184	33	at	at	ADP
ijtc-462	184	34	the	the	DET
ijtc-462	184	35	ministry	ministry	PROPN
ijtc-462	184	36	of	of	ADP
ijtc-462	184	37	finance	finance	PROPN
ijtc-462	184	38	john	john	PROPN
ijtc-462	184	39	hutagaol	hutagaol	PROPN
ijtc-462	184	40	.	.	PUNCT
ijtc-462	185	1	under	under	ADP
ijtc-462	185	2	normal	normal	ADJ
ijtc-462	185	3	conditions	condition	NOUN
ijtc-462	185	4	,	,	PUNCT
ijtc-462	185	5	ojk	ojk	PRON
ijtc-462	185	6	will	will	AUX
ijtc-462	185	7	submit	submit	VERB
ijtc-462	185	8	aeoi	aeoi	NOUN
ijtc-462	185	9	data	datum	NOUN
ijtc-462	185	10	to	to	ADP
ijtc-462	185	11	the	the	DET
ijtc-462	185	12	directorate	directorate	ADJ
ijtc-462	185	13	general	general	NOUN
ijtc-462	185	14	of	of	ADP
ijtc-462	185	15	taxes	taxis	NOUN
ijtc-462	185	16	no	no	ADV
ijtc-462	185	17	later	later	ADV
ijtc-462	185	18	than	than	ADP
ijtc-462	185	19	the	the	DET
ijtc-462	185	20	end	end	NOUN
ijtc-462	185	21	of	of	ADP
ijtc-462	185	22	august	august	PROPN
ijtc-462	185	23	2020	2020	NUM
ijtc-462	185	24	.	.	PUNCT
ijtc-462	186	1	however	however	ADV
ijtc-462	186	2	,	,	PUNCT
ijtc-462	186	3	in	in	ADP
ijtc-462	186	4	this	this	DET
ijtc-462	186	5	year	year	NOUN
ijtc-462	186	6	,	,	PUNCT
ijtc-462	186	7	the	the	DET
ijtc-462	186	8	relevant	relevant	ADJ
ijtc-462	186	9	authorities	authority	NOUN
ijtc-462	186	10	have	have	AUX
ijtc-462	186	11	given	give	VERB
ijtc-462	186	12	a	a	DET
ijtc-462	186	13	relaxation	relaxation	NOUN
ijtc-462	186	14	of	of	ADP
ijtc-462	186	15	two	two	NUM
ijtc-462	186	16	months	month	NOUN
ijtc-462	186	17	,	,	PUNCT
ijtc-462	186	18	which	which	PRON
ijtc-462	186	19	is	be	AUX
ijtc-462	186	20	a	a	DET
ijtc-462	186	21	maximum	maximum	NOUN
ijtc-462	186	22	of	of	ADP
ijtc-462	186	23	the	the	DET
ijtc-462	186	24	end	end	NOUN
ijtc-462	186	25	of	of	ADP
ijtc-462	186	26	last	last	ADJ
ijtc-462	186	27	month	month	NOUN
ijtc-462	186	28	.	.	PUNCT
ijtc-462	187	1	furthermore	furthermore	ADV
ijtc-462	187	2	,	,	PUNCT
ijtc-462	187	3	the	the	DET
ijtc-462	187	4	tax	tax	NOUN
ijtc-462	187	5	authorities	authority	NOUN
ijtc-462	187	6	will	will	AUX
ijtc-462	187	7	send	send	VERB
ijtc-462	187	8	the	the	DET
ijtc-462	187	9	aeoi	aeoi	NOUN
ijtc-462	187	10	data	datum	NOUN
ijtc-462	187	11	to	to	ADP
ijtc-462	187	12	partner	partner	NOUN
ijtc-462	187	13	jurisdictions	jurisdiction	NOUN
ijtc-462	187	14	no	no	ADV
ijtc-462	187	15	later	later	ADV
ijtc-462	187	16	than	than	ADP
ijtc-462	187	17	the	the	DET
ijtc-462	187	18	end	end	NOUN
ijtc-462	187	19	of	of	ADP
ijtc-462	187	20	november	november	PROPN
ijtc-462	187	21	2020	2020	NUM
ijtc-462	187	22	.	.	PUNCT
ijtc-462	188	1	the	the	DET
ijtc-462	188	2	financial	financial	ADJ
ijtc-462	188	3	information	information	PROPN
ijtc-462	188	4	exchange	exchange	NOUN
ijtc-462	188	5	scheme	scheme	NOUN
ijtc-462	188	6	appears	appear	VERB
ijtc-462	188	7	in	in	ADP
ijtc-462	188	8	line	line	NOUN
ijtc-462	188	9	with	with	ADP
ijtc-462	188	10	the	the	DET
ijtc-462	188	11	prevalence	prevalence	NOUN
ijtc-462	188	12	and	and	CCONJ
ijtc-462	188	13	variety	variety	NOUN
ijtc-462	188	14	of	of	ADP
ijtc-462	188	15	tax	tax	NOUN
ijtc-462	188	16	avoidance	avoidance	NOUN
ijtc-462	188	17	practices	practice	NOUN
ijtc-462	188	18	through	through	ADP
ijtc-462	188	19	cross	cross	ADJ
ijtc-462	188	20	-	-	ADJ
ijtc-462	188	21	jurisdictional	jurisdictional	ADJ
ijtc-462	188	22	transactions	transaction	NOUN
ijtc-462	188	23	.	.	PUNCT
ijtc-462	189	1	the	the	DET
ijtc-462	189	2	tax	tax	NOUN
ijtc-462	189	3	authority	authority	NOUN
ijtc-462	189	4	has	have	AUX
ijtc-462	189	5	been	be	AUX
ijtc-462	189	6	running	run	VERB
ijtc-462	189	7	aeoi	aeoi	NOUN
ijtc-462	189	8	since	since	SCONJ
ijtc-462	189	9	2018	2018	NUM
ijtc-462	189	10	,	,	PUNCT
ijtc-462	189	11	this	this	DET
ijtc-462	189	12	year	year	NOUN
ijtc-462	189	13	,	,	PUNCT
ijtc-462	189	14	the	the	DET
ijtc-462	189	15	number	number	NOUN
ijtc-462	189	16	of	of	ADP
ijtc-462	189	17	participating	participate	VERB
ijtc-462	189	18	jurisdictions	jurisdiction	NOUN
ijtc-462	189	19	(	(	PUNCT
ijtc-462	189	20	inbound	inbound	PROPN
ijtc-462	189	21	)	)	PUNCT
ijtc-462	189	22	is	be	AUX
ijtc-462	189	23	103	103	NUM
ijtc-462	189	24	countries	country	NOUN
ijtc-462	189	25	.	.	PUNCT
ijtc-462	190	1	meanwhile	meanwhile	ADV
ijtc-462	190	2	,	,	PUNCT
ijtc-462	190	3	the	the	DET
ijtc-462	190	4	directorate	directorate	ADJ
ijtc-462	190	5	general	general	NOUN
ijtc-462	190	6	of	of	ADP
ijtc-462	190	7	taxes	taxis	NOUN
ijtc-462	190	8	will	will	AUX
ijtc-462	190	9	also	also	ADV
ijtc-462	190	10	send	send	VERB
ijtc-462	190	11	financial	financial	ADJ
ijtc-462	190	12	data	datum	NOUN
ijtc-462	190	13	to	to	ADP
ijtc-462	190	14	85	85	NUM
ijtc-462	190	15	other	other	ADJ
ijtc-462	190	16	participating	participate	VERB
ijtc-462	190	17	jurisdictions	jurisdiction	NOUN
ijtc-462	190	18	.	.	PUNCT
ijtc-462	191	1	meanwhile	meanwhile	ADV
ijtc-462	191	2	,	,	PUNCT
ijtc-462	191	3	since	since	SCONJ
ijtc-462	191	4	2018	2018	NUM
ijtc-462	191	5	the	the	DET
ijtc-462	191	6	government	government	NOUN
ijtc-462	191	7	has	have	AUX
ijtc-462	191	8	received	receive	VERB
ijtc-462	191	9	more	more	ADJ
ijtc-462	191	10	than	than	ADP
ijtc-462	191	11	1.6	1.6	NUM
ijtc-462	191	12	million	million	NUM
ijtc-462	191	13	financial	financial	ADJ
ijtc-462	191	14	information	information	NOUN
ijtc-462	191	15	worth	worth	ADJ
ijtc-462	191	16	more	more	ADJ
ijtc-462	191	17	than	than	ADP
ijtc-462	191	18	246.6	246.6	NUM
ijtc-462	191	19	billion	billion	NUM
ijtc-462	191	20	euros	euro	NOUN
ijtc-462	191	21	(	(	PUNCT
ijtc-462	191	22	suwiknyo	suwiknyo	NOUN
ijtc-462	191	23	,	,	PUNCT
ijtc-462	191	24	2020b	2020b	NUM
ijtc-462	191	25	)	)	PUNCT
ijtc-462	191	26	.	.	PUNCT
ijtc-462	192	1	b.	b.	PROPN
ijtc-462	192	2	competence	competence	NOUN
ijtc-462	192	3	/	/	SYM
ijtc-462	192	4	ability	ability	NOUN
ijtc-462	192	5	in	in	ADP
ijtc-462	192	6	implementing	implement	VERB
ijtc-462	192	7	this	this	DET
ijtc-462	192	8	aeoi	aeoi	NOUN
ijtc-462	192	9	,	,	PUNCT
ijtc-462	192	10	dgt	dgt	PROPN
ijtc-462	192	11	is	be	AUX
ijtc-462	192	12	required	require	VERB
ijtc-462	192	13	to	to	PART
ijtc-462	192	14	master	master	VERB
ijtc-462	192	15	this	this	DET
ijtc-462	192	16	aeoi	aeoi	NOUN
ijtc-462	192	17	knowledge	knowledge	NOUN
ijtc-462	192	18	in	in	ADP
ijtc-462	192	19	order	order	NOUN
ijtc-462	192	20	to	to	PART
ijtc-462	192	21	make	make	VERB
ijtc-462	192	22	the	the	DET
ijtc-462	192	23	aeoi	aeoi	NOUN
ijtc-462	192	24	run	run	VERB
ijtc-462	192	25	smoothly	smoothly	ADV
ijtc-462	192	26	in	in	ADP
ijtc-462	192	27	accordance	accordance	NOUN
ijtc-462	192	28	with	with	ADP
ijtc-462	192	29	the	the	DET
ijtc-462	192	30	common	common	ADJ
ijtc-462	192	31	reporting	reporting	NOUN
ijtc-462	192	32	standard	standard	NOUN
ijtc-462	192	33	that	that	PRON
ijtc-462	192	34	has	have	AUX
ijtc-462	192	35	been	be	AUX
ijtc-462	192	36	set	set	VERB
ijtc-462	192	37	by	by	ADP
ijtc-462	192	38	the	the	DET
ijtc-462	192	39	global	global	PROPN
ijtc-462	192	40	forum	forum	PROPN
ijtc-462	192	41	.	.	PUNCT
ijtc-462	193	1	common	common	ADJ
ijtc-462	193	2	reporting	reporting	NOUN
ijtc-462	193	3	standard	standard	NOUN
ijtc-462	193	4	(	(	PUNCT
ijtc-462	193	5	crs	crs	PROPN
ijtc-462	193	6	)	)	PUNCT
ijtc-462	193	7	which	which	PRON
ijtc-462	193	8	must	must	AUX
ijtc-462	193	9	be	be	AUX
ijtc-462	193	10	followed	follow	VERB
ijtc-462	193	11	by	by	ADP
ijtc-462	193	12	all	all	DET
ijtc-462	193	13	jurisdictions	jurisdiction	NOUN
ijtc-462	193	14	that	that	PRON
ijtc-462	193	15	carry	carry	VERB
ijtc-462	193	16	out	out	ADP
ijtc-462	193	17	information	information	NOUN
ijtc-462	193	18	automatically	automatically	ADV
ijtc-462	193	19	,	,	PUNCT
ijtc-462	193	20	for	for	ADP
ijtc-462	193	21	employees	employee	NOUN
ijtc-462	193	22	involved	involve	VERB
ijtc-462	193	23	in	in	ADP
ijtc-462	193	24	this	this	DET
ijtc-462	193	25	field	field	NOUN
ijtc-462	193	26	must	must	AUX
ijtc-462	193	27	master	master	VERB
ijtc-462	193	28	it	it	PRON
ijtc-462	193	29	,	,	PUNCT
ijtc-462	193	30	socialization	socialization	NOUN
ijtc-462	193	31	will	will	AUX
ijtc-462	193	32	be	be	AUX
ijtc-462	193	33	carried	carry	VERB
ijtc-462	193	34	out	out	ADP
ijtc-462	193	35	to	to	ADP
ijtc-462	193	36	financial	financial	ADJ
ijtc-462	193	37	service	service	NOUN
ijtc-462	193	38	institutions	institution	NOUN
ijtc-462	193	39	,	,	PUNCT
ijtc-462	193	40	in	in	ADP
ijtc-462	193	41	addition	addition	NOUN
ijtc-462	193	42	to	to	ADP
ijtc-462	193	43	tax	tax	NOUN
ijtc-462	193	44	knowledge	knowledge	NOUN
ijtc-462	193	45	related	relate	VERB
ijtc-462	193	46	to	to	ADP
ijtc-462	193	47	aeoi	aeoi	NOUN
ijtc-462	193	48	and	and	CCONJ
ijtc-462	193	49	of	of	ADP
ijtc-462	193	50	course	course	NOUN
ijtc-462	193	51	must	must	AUX
ijtc-462	193	52	master	master	VERB
ijtc-462	193	53	the	the	DET
ijtc-462	193	54	aeoi	aeoi	NOUN
ijtc-462	193	55	standards	standard	NOUN
ijtc-462	193	56	stipulated	stipulate	VERB
ijtc-462	193	57	establish	establish	VERB
ijtc-462	193	58	a	a	DET
ijtc-462	193	59	mutually	mutually	ADV
ijtc-462	193	60	agreed	agree	VERB
ijtc-462	193	61	global	global	ADJ
ijtc-462	193	62	forum	forum	PROPN
ijtc-462	193	63	.	.	PUNCT
ijtc-462	194	1	regarding	regard	VERB
ijtc-462	194	2	the	the	DET
ijtc-462	194	3	importance	importance	NOUN
ijtc-462	194	4	of	of	ADP
ijtc-462	194	5	continuous	continuous	ADJ
ijtc-462	194	6	training	training	NOUN
ijtc-462	194	7	in	in	ADP
ijtc-462	194	8	order	order	NOUN
ijtc-462	194	9	to	to	PART
ijtc-462	194	10	increase	increase	VERB
ijtc-462	194	11	the	the	DET
ijtc-462	194	12	competence	competence	NOUN
ijtc-462	194	13	or	or	CCONJ
ijtc-462	194	14	ability	ability	NOUN
ijtc-462	194	15	and	and	CCONJ
ijtc-462	194	16	knowledge	knowledge	NOUN
ijtc-462	194	17	of	of	ADP
ijtc-462	194	18	tax	tax	NOUN
ijtc-462	194	19	officers	officer	NOUN
ijtc-462	194	20	in	in	ADP
ijtc-462	194	21	implementing	implement	VERB
ijtc-462	194	22	the	the	DET
ijtc-462	194	23	eoi	eoi	NOUN
ijtc-462	194	24	&	&	CCONJ
ijtc-462	194	25	aeoi	aeoi	PROPN
ijtc-462	194	26	,	,	PUNCT
ijtc-462	194	27	it	it	PRON
ijtc-462	194	28	must	must	AUX
ijtc-462	194	29	be	be	AUX
ijtc-462	194	30	followed	follow	VERB
ijtc-462	194	31	all	all	DET
ijtc-462	194	32	jurisdictions	jurisdiction	NOUN
ijtc-462	194	33	that	that	PRON
ijtc-462	194	34	carry	carry	VERB
ijtc-462	194	35	out	out	ADP
ijtc-462	194	36	information	information	NOUN
ijtc-462	194	37	automatically	automatically	ADV
ijtc-462	194	38	,	,	PUNCT
ijtc-462	194	39	which	which	PRON
ijtc-462	194	40	is	be	AUX
ijtc-462	194	41	determined	determine	VERB
ijtc-462	194	42	by	by	ADP
ijtc-462	194	43	the	the	DET
ijtc-462	194	44	global	global	PROPN
ijtc-462	194	45	forum	forum	PROPN
ijtc-462	194	46	through	through	ADP
ijtc-462	194	47	the	the	DET
ijtc-462	194	48	common	common	ADJ
ijtc-462	194	49	reporting	reporting	NOUN
ijtc-462	194	50	standard	standard	NOUN
ijtc-462	194	51	(	(	PUNCT
ijtc-462	194	52	crs	crs	PROPN
ijtc-462	194	53	)	)	PUNCT
ijtc-462	194	54	,	,	PUNCT
ijtc-462	194	55	aldo	aldo	PROPN
ijtc-462	194	56	stated	state	VERB
ijtc-462	194	57	that	that	SCONJ
ijtc-462	194	58	there	there	PRON
ijtc-462	194	59	is	be	VERB
ijtc-462	194	60	continuous	continuous	ADJ
ijtc-462	194	61	training	training	NOUN
ijtc-462	194	62	related	relate	VERB
ijtc-462	194	63	to	to	ADP
ijtc-462	194	64	international	international	ADJ
ijtc-462	194	65	standards	standard	NOUN
ijtc-462	194	66	,	,	PUNCT
ijtc-462	194	67	trainers	trainer	NOUN
ijtc-462	194	68	also	also	ADV
ijtc-462	194	69	come	come	VERB
ijtc-462	194	70	from	from	ADP
ijtc-462	194	71	outside	outside	ADJ
ijtc-462	194	72	parties	party	NOUN
ijtc-462	194	73	from	from	ADP
ijtc-462	194	74	the	the	DET
ijtc-462	194	75	organization	organization	NOUN
ijtc-462	194	76	de	de	ADP
ijtc-462	194	77	coopération	coopération	PROPN
ijtc-462	194	78	et	et	PROPN
ijtc-462	194	79	de	de	PROPN
ijtc-462	194	80	dévelopment	dévelopment	PROPN
ijtc-462	194	81	(	(	PUNCT
ijtc-462	194	82	oecd	oecd	PROPN
ijtc-462	194	83	)	)	PUNCT
ijtc-462	194	84	who	who	PRON
ijtc-462	194	85	are	be	AUX
ijtc-462	194	86	based	base	VERB
ijtc-462	194	87	in	in	ADP
ijtc-462	194	88	france	france	PROPN
ijtc-462	194	89	,	,	PUNCT
ijtc-462	194	90	we	we	PRON
ijtc-462	194	91	regularly	regularly	ADV
ijtc-462	194	92	communicate	communicate	VERB
ijtc-462	194	93	with	with	ADP
ijtc-462	194	94	them	they	PRON
ijtc-462	194	95	before	before	ADP
ijtc-462	194	96	the	the	DET
ijtc-462	194	97	covid-19	covid-19	PROPN
ijtc-462	194	98	outbreak	outbreak	NOUN
ijtc-462	194	99	.	.	PUNCT
ijtc-462	195	1	this	this	DET
ijtc-462	195	2	training	training	NOUN
ijtc-462	195	3	can	can	AUX
ijtc-462	195	4	be	be	AUX
ijtc-462	195	5	done	do	VERB
ijtc-462	195	6	in	in	ADP
ijtc-462	195	7	indonesia	indonesia	PROPN
ijtc-462	195	8	or	or	CCONJ
ijtc-462	195	9	in	in	ADP
ijtc-462	195	10	france	france	PROPN
ijtc-462	195	11	or	or	CCONJ
ijtc-462	195	12	in	in	ADP
ijtc-462	195	13	other	other	ADJ
ijtc-462	195	14	countries	country	NOUN
ijtc-462	195	15	to	to	PART
ijtc-462	195	16	update	update	VERB
ijtc-462	195	17	our	our	PRON
ijtc-462	195	18	friends	friend	NOUN
ijtc-462	195	19	'	'	PART
ijtc-462	195	20	knowledge	knowledge	NOUN
ijtc-462	195	21	regarding	regard	VERB
ijtc-462	195	22	this	this	DET
ijtc-462	195	23	aeoi	aeoi	NOUN
ijtc-462	195	24	.	.	PUNCT
ijtc-462	196	1	but	but	CCONJ
ijtc-462	196	2	with	with	ADP
ijtc-462	196	3	the	the	DET
ijtc-462	196	4	existence	existence	NOUN
ijtc-462	196	5	of	of	ADP
ijtc-462	196	6	covid	covid	PROPN
ijtc-462	196	7	for	for	ADP
ijtc-462	196	8	the	the	DET
ijtc-462	196	9	last	last	ADJ
ijtc-462	196	10	3	3	NUM
ijtc-462	196	11	to	to	PART
ijtc-462	196	12	4	4	NUM
ijtc-462	196	13	months	month	NOUN
ijtc-462	196	14	,	,	PUNCT
ijtc-462	196	15	communication	communication	NOUN
ijtc-462	196	16	is	be	AUX
ijtc-462	196	17	done	do	VERB
ijtc-462	196	18	online	online	ADV
ijtc-462	196	19	,	,	PUNCT
ijtc-462	196	20	there	there	PRON
ijtc-462	196	21	is	be	VERB
ijtc-462	196	22	team	team	NOUN
ijtc-462	196	23	training	training	NOUN
ijtc-462	196	24	,	,	PUNCT
ijtc-462	196	25	language	language	NOUN
ijtc-462	196	26	training	training	NOUN
ijtc-462	196	27	,	,	PUNCT
ijtc-462	196	28	technology	technology	NOUN
ijtc-462	196	29	training	training	NOUN
ijtc-462	196	30	.	.	PUNCT
ijtc-462	196	31	"	"	PUNCT
ijtc-462	197	1	meanwhile	meanwhile	ADV
ijtc-462	197	2	,	,	PUNCT
ijtc-462	197	3	mr	mr	PROPN
ijtc-462	197	4	.	.	PROPN
ijtc-462	197	5	alif	alif	PROPN
ijtc-462	197	6	ramadhan	ramadhan	PROPN
ijtc-462	197	7	as	as	ADP
ijtc-462	197	8	a	a	DET
ijtc-462	197	9	practitioner	practitioner	NOUN
ijtc-462	197	10	/	/	SYM
ijtc-462	197	11	academic	academic	NOUN
ijtc-462	197	12	explained	explain	VERB
ijtc-462	197	13	that	that	SCONJ
ijtc-462	197	14	skills	skill	NOUN
ijtc-462	197	15	must	must	AUX
ijtc-462	197	16	be	be	AUX
ijtc-462	197	17	possessed	possess	VERB
ijtc-462	197	18	,	,	PUNCT
ijtc-462	197	19	firstly	firstly	ADV
ijtc-462	197	20	,	,	PUNCT
ijtc-462	197	21	officers	officer	NOUN
ijtc-462	197	22	must	must	AUX
ijtc-462	197	23	master	master	VERB
ijtc-462	197	24	the	the	DET
ijtc-462	197	25	language	language	NOUN
ijtc-462	197	26	and	and	CCONJ
ijtc-462	197	27	skills	skill	NOUN
ijtc-462	197	28	in	in	ADP
ijtc-462	197	29	processing	processing	NOUN
ijtc-462	197	30	data	datum	NOUN
ijtc-462	197	31	,	,	PUNCT
ijtc-462	197	32	understanding	understand	VERB
ijtc-462	197	33	taxes	taxis	NOUN
ijtc-462	197	34	up	up	ADP
ijtc-462	197	35	to	to	ADP
ijtc-462	197	36	the	the	DET
ijtc-462	197	37	level	level	NOUN
ijtc-462	197	38	of	of	ADP
ijtc-462	197	39	transactions	transaction	NOUN
ijtc-462	197	40	between	between	ADP
ijtc-462	197	41	countries	country	NOUN
ijtc-462	197	42	.	.	PUNCT
ijtc-462	198	1	c.	c.	NOUN
ijtc-462	198	2	coordination	coordination	NOUN
ijtc-462	198	3	or	or	CCONJ
ijtc-462	198	4	directing	directing	NOUN
ijtc-462	198	5	and	and	CCONJ
ijtc-462	198	6	socialization	socialization	NOUN
ijtc-462	198	7	activities	activity	NOUN
ijtc-462	198	8	according	accord	VERB
ijtc-462	198	9	to	to	ADP
ijtc-462	198	10	aldo	aldo	PROPN
ijtc-462	198	11	,	,	PUNCT
ijtc-462	198	12	in	in	ADP
ijtc-462	198	13	conducting	conduct	VERB
ijtc-462	198	14	socialization	socialization	NOUN
ijtc-462	198	15	,	,	PUNCT
ijtc-462	198	16	dgt	dgt	PROPN
ijtc-462	198	17	usually	usually	ADV
ijtc-462	198	18	cooperates	cooperate	VERB
ijtc-462	198	19	with	with	ADP
ijtc-462	198	20	the	the	DET
ijtc-462	198	21	financial	financial	ADJ
ijtc-462	198	22	services	service	NOUN
ijtc-462	198	23	authority	authority	NOUN
ijtc-462	198	24	(	(	PUNCT
ijtc-462	198	25	ojk	ojk	NOUN
ijtc-462	198	26	)	)	PUNCT
ijtc-462	198	27	because	because	SCONJ
ijtc-462	198	28	ojk	ojk	NOUN
ijtc-462	198	29	is	be	VERB
ijtc-462	198	30	the	the	DET
ijtc-462	198	31	one	one	NUM
ijtc-462	198	32	who	who	PRON
ijtc-462	198	33	carries	carry	VERB
ijtc-462	198	34	out	out	ADP
ijtc-462	198	35	the	the	DET
ijtc-462	198	36	supervision	supervision	NOUN
ijtc-462	198	37	of	of	ADP
ijtc-462	198	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	198	39	automatic	automatic	ADJ
ijtc-462	198	40	exchange	exchange	NOUN
ijtc-462	198	41	of	of	ADP
ijtc-462	198	42	information	information	NOUN
ijtc-462	198	43	review	review	NOUN
ijtc-462	198	44	from	from	ADP
ijtc-462	198	45	the	the	DET
ijtc-462	198	46	perspective	perspective	NOUN
ijtc-462	198	47	of	of	ADP
ijtc-462	198	48	its	its	PRON
ijtc-462	198	49	effectives	effective	NOUN
ijtc-462	198	50	in	in	ADP
ijtc-462	198	51	minimizing	minimize	VERB
ijtc-462	198	52	tax	tax	NOUN
ijtc-462	198	53	evasion	evasion	NOUN
ijtc-462	198	54	pohan	pohan	NOUN
ijtc-462	198	55	,	,	PUNCT
ijtc-462	198	56	rahmi	rahmi	NOUN
ijtc-462	198	57	,	,	PUNCT
ijtc-462	198	58	arimbhi	arimbhi	ADJ
ijtc-462	198	59	,	,	PUNCT
ijtc-462	198	60	and	and	CCONJ
ijtc-462	198	61	junaidi	junaidi	NOUN
ijtc-462	198	62	127	127	NUM
ijtc-462	198	63	|	|	CCONJ
ijtc-462	198	64	ilomata	ilomata	PROPN
ijtc-462	198	65	international	international	ADJ
ijtc-462	198	66	journal	journal	NOUN
ijtc-462	198	67	of	of	ADP
ijtc-462	198	68	tax	tax	PROPN
ijtc-462	198	69	&	&	CCONJ
ijtc-462	198	70	accounting	account	VERB
ijtc-462	198	71	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	198	72	financial	financial	ADJ
ijtc-462	198	73	services	service	NOUN
ijtc-462	198	74	.	.	PUNCT
ijtc-462	199	1	dgt	dgt	PROPN
ijtc-462	199	2	usually	usually	ADV
ijtc-462	199	3	cooperates	cooperate	VERB
ijtc-462	199	4	when	when	SCONJ
ijtc-462	199	5	dgt	dgt	PROPN
ijtc-462	199	6	conducts	conduct	VERB
ijtc-462	199	7	outreach	outreach	NOUN
ijtc-462	199	8	briefing	briefing	NOUN
ijtc-462	199	9	,	,	PUNCT
ijtc-462	199	10	dgt	dgt	PROPN
ijtc-462	199	11	will	will	AUX
ijtc-462	199	12	invite	invite	VERB
ijtc-462	199	13	ojk	ojk	NOUN
ijtc-462	199	14	and	and	CCONJ
ijtc-462	199	15	vice	vice	ADV
ijtc-462	199	16	versa	versa	ADV
ijtc-462	199	17	if	if	SCONJ
ijtc-462	199	18	ojk	ojk	NOUN
ijtc-462	199	19	conducts	conduct	VERB
ijtc-462	199	20	socialization	socialization	NOUN
ijtc-462	199	21	related	relate	VERB
ijtc-462	199	22	to	to	AUX
ijtc-462	199	23	aeoi	aeoi	VERB
ijtc-462	199	24	it	it	PRON
ijtc-462	199	25	will	will	AUX
ijtc-462	199	26	invite	invite	VERB
ijtc-462	199	27	dgt	dgt	NOUN
ijtc-462	199	28	because	because	SCONJ
ijtc-462	199	29	after	after	ADV
ijtc-462	199	30	all	all	ADV
ijtc-462	199	31	,	,	PUNCT
ijtc-462	199	32	dgt	dgt	PROPN
ijtc-462	199	33	is	be	AUX
ijtc-462	199	34	the	the	DET
ijtc-462	199	35	tax	tax	NOUN
ijtc-462	199	36	authority	authority	NOUN
ijtc-462	199	37	in	in	ADP
ijtc-462	199	38	indonesia	indonesia	PROPN
ijtc-462	199	39	.	.	PUNCT
ijtc-462	200	1	the	the	DET
ijtc-462	200	2	socialization	socialization	NOUN
ijtc-462	200	3	can	can	AUX
ijtc-462	200	4	be	be	AUX
ijtc-462	200	5	in	in	ADP
ijtc-462	200	6	the	the	DET
ijtc-462	200	7	form	form	NOUN
ijtc-462	200	8	of	of	ADP
ijtc-462	200	9	answering	answer	VERB
ijtc-462	200	10	their	their	PRON
ijtc-462	200	11	questions	question	NOUN
ijtc-462	200	12	because	because	SCONJ
ijtc-462	200	13	we	we	PRON
ijtc-462	200	14	provide	provide	VERB
ijtc-462	200	15	a	a	DET
ijtc-462	200	16	special	special	ADJ
ijtc-462	200	17	email	email	NOUN
ijtc-462	200	18	address	address	NOUN
ijtc-462	200	19	for	for	ADP
ijtc-462	200	20	their	their	PRON
ijtc-462	200	21	electronic	electronic	ADJ
ijtc-462	200	22	mail	mail	NOUN
ijtc-462	200	23	,	,	PUNCT
ijtc-462	200	24	they	they	PRON
ijtc-462	200	25	can	can	AUX
ijtc-462	200	26	ask	ask	VERB
ijtc-462	200	27	questions	question	NOUN
ijtc-462	200	28	related	relate	VERB
ijtc-462	200	29	to	to	ADP
ijtc-462	200	30	aeoi	aeoi	NOUN
ijtc-462	200	31	,	,	PUNCT
ijtc-462	200	32	this	this	PRON
ijtc-462	200	33	can	can	AUX
ijtc-462	200	34	be	be	AUX
ijtc-462	200	35	a	a	DET
ijtc-462	200	36	medium	medium	NOUN
ijtc-462	200	37	for	for	ADP
ijtc-462	200	38	financial	financial	ADJ
ijtc-462	200	39	service	service	NOUN
ijtc-462	200	40	institutions	institution	NOUN
ijtc-462	200	41	to	to	PART
ijtc-462	200	42	ask	ask	VERB
ijtc-462	200	43	questions	question	NOUN
ijtc-462	200	44	.	.	PUNCT
ijtc-462	201	1	aldo	aldo	PROPN
ijtc-462	201	2	added	add	VERB
ijtc-462	201	3	that	that	SCONJ
ijtc-462	201	4	there	there	PRON
ijtc-462	201	5	had	have	AUX
ijtc-462	201	6	been	be	AUX
ijtc-462	201	7	socialization	socialization	NOUN
ijtc-462	201	8	to	to	ADP
ijtc-462	201	9	external	external	ADJ
ijtc-462	201	10	taxpayers	taxpayer	NOUN
ijtc-462	201	11	to	to	PART
ijtc-462	201	12	provide	provide	VERB
ijtc-462	201	13	an	an	DET
ijtc-462	201	14	explanation	explanation	NOUN
ijtc-462	201	15	regarding	regard	VERB
ijtc-462	201	16	this	this	DET
ijtc-462	201	17	perpu	perpu	NOUN
ijtc-462	201	18	no.1/2017	no.1/2017	X
ijtc-462	201	19	,	,	PUNCT
ijtc-462	201	20	where	where	SCONJ
ijtc-462	201	21	the	the	DET
ijtc-462	201	22	socialization	socialization	NOUN
ijtc-462	201	23	was	be	AUX
ijtc-462	201	24	not	not	PART
ijtc-462	201	25	only	only	ADV
ijtc-462	201	26	aimed	aim	VERB
ijtc-462	201	27	at	at	ADP
ijtc-462	201	28	explaining	explain	VERB
ijtc-462	201	29	how	how	SCONJ
ijtc-462	201	30	the	the	DET
ijtc-462	201	31	aeoi	aeoi	NOUN
ijtc-462	201	32	system	system	NOUN
ijtc-462	201	33	actually	actually	ADV
ijtc-462	201	34	works	work	VERB
ijtc-462	201	35	.	.	PUNCT
ijtc-462	202	1	moreover	moreover	ADV
ijtc-462	202	2	,	,	PUNCT
ijtc-462	202	3	the	the	DET
ijtc-462	202	4	dgt	dgt	NOUN
ijtc-462	202	5	would	would	AUX
ijtc-462	202	6	like	like	VERB
ijtc-462	202	7	to	to	PART
ijtc-462	202	8	provide	provide	VERB
ijtc-462	202	9	information	information	NOUN
ijtc-462	202	10	regarding	regard	VERB
ijtc-462	202	11	the	the	DET
ijtc-462	202	12	importance	importance	NOUN
ijtc-462	202	13	of	of	ADP
ijtc-462	202	14	this	this	DET
ijtc-462	202	15	system	system	NOUN
ijtc-462	202	16	being	be	AUX
ijtc-462	202	17	implemented	implement	VERB
ijtc-462	202	18	by	by	ADP
ijtc-462	202	19	the	the	DET
ijtc-462	202	20	government	government	NOUN
ijtc-462	202	21	in	in	ADP
ijtc-462	202	22	fostering	foster	VERB
ijtc-462	202	23	taxpayer	taxpayer	NOUN
ijtc-462	202	24	compliance	compliance	NOUN
ijtc-462	202	25	,	,	PUNCT
ijtc-462	202	26	and	and	CCONJ
ijtc-462	202	27	being	be	AUX
ijtc-462	202	28	able	able	ADJ
ijtc-462	202	29	to	to	PART
ijtc-462	202	30	direct	direct	VERB
ijtc-462	202	31	taxpayers	taxpayer	NOUN
ijtc-462	202	32	to	to	PART
ijtc-462	202	33	be	be	AUX
ijtc-462	202	34	honest	honest	ADJ
ijtc-462	202	35	in	in	ADP
ijtc-462	202	36	reporting	report	VERB
ijtc-462	202	37	their	their	PRON
ijtc-462	202	38	tax	tax	NOUN
ijtc-462	202	39	obligations	obligation	NOUN
ijtc-462	202	40	both	both	CCONJ
ijtc-462	202	41	in	in	ADP
ijtc-462	202	42	indonesia	indonesia	PROPN
ijtc-462	202	43	and	and	CCONJ
ijtc-462	202	44	abroad	abroad	ADV
ijtc-462	202	45	.	.	PUNCT
ijtc-462	203	1	this	this	PRON
ijtc-462	203	2	was	be	AUX
ijtc-462	203	3	acknowledged	acknowledge	VERB
ijtc-462	203	4	by	by	ADP
ijtc-462	203	5	alif	alif	PROPN
ijtc-462	203	6	ramadhan	ramadhan	PROPN
ijtc-462	203	7	(	(	PUNCT
ijtc-462	203	8	practitioner	practitioner	NOUN
ijtc-462	203	9	/	/	SYM
ijtc-462	203	10	academic	academic	NOUN
ijtc-462	203	11	)	)	PUNCT
ijtc-462	203	12	who	who	PRON
ijtc-462	203	13	explained	explain	VERB
ijtc-462	203	14	that	that	SCONJ
ijtc-462	203	15	there	there	PRON
ijtc-462	203	16	was	be	VERB
ijtc-462	203	17	indeed	indeed	ADV
ijtc-462	203	18	socialization	socialization	NOUN
ijtc-462	203	19	to	to	ADP
ijtc-462	203	20	taxpayers	taxpayer	NOUN
ijtc-462	203	21	when	when	SCONJ
ijtc-462	203	22	this	this	DET
ijtc-462	203	23	regulation	regulation	NOUN
ijtc-462	203	24	was	be	AUX
ijtc-462	203	25	just	just	ADV
ijtc-462	203	26	issued	issue	VERB
ijtc-462	203	27	.	.	PUNCT
ijtc-462	204	1	socialization	socialization	NOUN
ijtc-462	204	2	is	be	AUX
ijtc-462	204	3	carried	carry	VERB
ijtc-462	204	4	out	out	ADP
ijtc-462	204	5	to	to	ADP
ijtc-462	204	6	taxpayers	taxpayer	NOUN
ijtc-462	204	7	both	both	PRON
ijtc-462	204	8	for	for	ADP
ijtc-462	204	9	foreign	foreign	ADJ
ijtc-462	204	10	taxpayers	taxpayer	NOUN
ijtc-462	204	11	and	and	CCONJ
ijtc-462	204	12	wpdn	wpdn	NOUN
ijtc-462	204	13	.	.	PUNCT
ijtc-462	205	1	the	the	DET
ijtc-462	205	2	parties	party	NOUN
ijtc-462	205	3	involved	involve	VERB
ijtc-462	205	4	in	in	ADP
ijtc-462	205	5	the	the	DET
ijtc-462	205	6	socialization	socialization	NOUN
ijtc-462	205	7	activities	activity	NOUN
ijtc-462	205	8	are	be	AUX
ijtc-462	205	9	dgt	dgt	NOUN
ijtc-462	205	10	with	with	ADP
ijtc-462	205	11	partner	partner	NOUN
ijtc-462	205	12	countries	country	NOUN
ijtc-462	205	13	,	,	PUNCT
ijtc-462	205	14	ojk	ojk	NOUN
ijtc-462	205	15	,	,	PUNCT
ijtc-462	205	16	and	and	CCONJ
ijtc-462	205	17	banking	banking	NOUN
ijtc-462	205	18	.	.	PUNCT
ijtc-462	206	1	dgt	dgt	PROPN
ijtc-462	206	2	and	and	CCONJ
ijtc-462	206	3	the	the	DET
ijtc-462	206	4	tax	tax	NOUN
ijtc-462	206	5	office	office	NOUN
ijtc-462	206	6	must	must	AUX
ijtc-462	206	7	be	be	AUX
ijtc-462	206	8	open	open	ADJ
ijtc-462	206	9	to	to	ADP
ijtc-462	206	10	each	each	DET
ijtc-462	206	11	other	other	ADJ
ijtc-462	206	12	and	and	CCONJ
ijtc-462	206	13	have	have	AUX
ijtc-462	206	14	carried	carry	VERB
ijtc-462	206	15	out	out	ADP
ijtc-462	206	16	everything	everything	PRON
ijtc-462	206	17	effectively	effectively	ADV
ijtc-462	206	18	so	so	SCONJ
ijtc-462	206	19	that	that	SCONJ
ijtc-462	206	20	the	the	DET
ijtc-462	206	21	mandate	mandate	NOUN
ijtc-462	206	22	stated	state	VERB
ijtc-462	206	23	in	in	ADP
ijtc-462	206	24	the	the	DET
ijtc-462	206	25	aeoi	aeoi	NOUN
ijtc-462	206	26	can	can	AUX
ijtc-462	206	27	be	be	AUX
ijtc-462	206	28	carried	carry	VERB
ijtc-462	206	29	out	out	ADP
ijtc-462	206	30	properly	properly	ADV
ijtc-462	206	31	.	.	PUNCT
ijtc-462	207	1	aldo	aldo	PROPN
ijtc-462	207	2	stated	state	VERB
ijtc-462	207	3	that	that	SCONJ
ijtc-462	207	4	the	the	DET
ijtc-462	207	5	coordination	coordination	NOUN
ijtc-462	207	6	implementation	implementation	NOUN
ijtc-462	207	7	has	have	AUX
ijtc-462	207	8	been	be	AUX
ijtc-462	207	9	effective	effective	ADJ
ijtc-462	207	10	,	,	PUNCT
ijtc-462	207	11	although	although	SCONJ
ijtc-462	207	12	there	there	PRON
ijtc-462	207	13	are	be	VERB
ijtc-462	207	14	issues	issue	NOUN
ijtc-462	207	15	related	relate	VERB
ijtc-462	207	16	to	to	ADP
ijtc-462	207	17	data	datum	NOUN
ijtc-462	207	18	quality	quality	NOUN
ijtc-462	207	19	but	but	CCONJ
ijtc-462	207	20	because	because	SCONJ
ijtc-462	207	21	of	of	ADP
ijtc-462	207	22	the	the	DET
ijtc-462	207	23	global	global	ADJ
ijtc-462	207	24	forum	forum	PROPN
ijtc-462	207	25	is	be	AUX
ijtc-462	207	26	always	always	ADV
ijtc-462	207	27	monitored	monitor	VERB
ijtc-462	207	28	and	and	CCONJ
ijtc-462	207	29	reviewed	review	VERB
ijtc-462	207	30	regularly	regularly	ADV
ijtc-462	207	31	to	to	PART
ijtc-462	207	32	ensure	ensure	VERB
ijtc-462	207	33	whether	whether	SCONJ
ijtc-462	207	34	this	this	DET
ijtc-462	207	35	aeoi	aeoi	NOUN
ijtc-462	207	36	can	can	AUX
ijtc-462	207	37	run	run	VERB
ijtc-462	207	38	effectively	effectively	ADV
ijtc-462	207	39	because	because	SCONJ
ijtc-462	207	40	it	it	PRON
ijtc-462	207	41	is	be	AUX
ijtc-462	207	42	global	global	ADJ
ijtc-462	207	43	,	,	PUNCT
ijtc-462	207	44	hundreds	hundred	NOUN
ijtc-462	207	45	of	of	ADP
ijtc-462	207	46	countries	country	NOUN
ijtc-462	207	47	are	be	AUX
ijtc-462	207	48	doing	do	VERB
ijtc-462	207	49	this	this	PRON
ijtc-462	207	50	.	.	PUNCT
ijtc-462	208	1	if	if	SCONJ
ijtc-462	208	2	the	the	DET
ijtc-462	208	3	quality	quality	NOUN
ijtc-462	208	4	of	of	ADP
ijtc-462	208	5	the	the	DET
ijtc-462	208	6	data	data	NOUN
ijtc-462	208	7	is	be	AUX
ijtc-462	208	8	very	very	ADV
ijtc-462	208	9	bad	bad	ADJ
ijtc-462	208	10	,	,	PUNCT
ijtc-462	208	11	there	there	PRON
ijtc-462	208	12	is	be	VERB
ijtc-462	208	13	no	no	DET
ijtc-462	208	14	point	point	NOUN
ijtc-462	208	15	in	in	ADP
ijtc-462	208	16	it	it	PRON
ijtc-462	208	17	even	even	ADV
ijtc-462	208	18	though	though	SCONJ
ijtc-462	208	19	it	it	PRON
ijtc-462	208	20	has	have	AUX
ijtc-462	208	21	worked	work	VERB
ijtc-462	208	22	optimally	optimally	ADV
ijtc-462	208	23	,	,	PUNCT
ijtc-462	208	24	it	it	PRON
ijtc-462	208	25	is	be	AUX
ijtc-462	208	26	anticipated	anticipate	VERB
ijtc-462	208	27	by	by	ADP
ijtc-462	208	28	always	always	ADV
ijtc-462	208	29	conducting	conduct	VERB
ijtc-462	208	30	an	an	DET
ijtc-462	208	31	assessment	assessment	NOUN
ijtc-462	208	32	and	and	CCONJ
ijtc-462	208	33	reviewing	review	VERB
ijtc-462	208	34	it	it	PRON
ijtc-462	208	35	,	,	PUNCT
ijtc-462	208	36	and	and	CCONJ
ijtc-462	208	37	the	the	DET
ijtc-462	208	38	results	result	NOUN
ijtc-462	208	39	are	be	AUX
ijtc-462	208	40	quite	quite	ADV
ijtc-462	208	41	good	good	ADJ
ijtc-462	208	42	and	and	CCONJ
ijtc-462	208	43	we	we	PRON
ijtc-462	208	44	can	can	AUX
ijtc-462	208	45	use	use	VERB
ijtc-462	208	46	the	the	DET
ijtc-462	208	47	data	datum	NOUN
ijtc-462	208	48	.	.	PUNCT
ijtc-462	209	1	coordination	coordination	NOUN
ijtc-462	209	2	includes	include	VERB
ijtc-462	209	3	i.	i.	NOUN
ijtc-462	209	4	coordination	coordination	PROPN
ijtc-462	209	5	with	with	ADP
ijtc-462	209	6	global	global	ADJ
ijtc-462	209	7	forums	forum	NOUN
ijtc-462	209	8	related	relate	VERB
ijtc-462	209	9	to	to	ADP
ijtc-462	209	10	general	general	ADJ
ijtc-462	209	11	issues	issue	NOUN
ijtc-462	209	12	,	,	PUNCT
ijtc-462	209	13	to	to	PART
ijtc-462	209	14	partner	partner	NOUN
ijtc-462	209	15	countries	country	NOUN
ijtc-462	209	16	regarding	regard	VERB
ijtc-462	209	17	data	data	PROPN
ijtc-462	209	18	information	information	PROPN
ijtc-462	209	19	ii	ii	PROPN
ijtc-462	209	20	.	.	PUNCT
ijtc-462	210	1	coordination	coordination	NOUN
ijtc-462	210	2	with	with	ADP
ijtc-462	210	3	ojk	ojk	NOUN
ijtc-462	210	4	and	and	CCONJ
ijtc-462	210	5	banking	banking	NOUN
ijtc-462	210	6	related	relate	VERB
ijtc-462	210	7	to	to	ADP
ijtc-462	210	8	data	data	NOUN
ijtc-462	210	9	information	information	NOUN
ijtc-462	210	10	,	,	PUNCT
ijtc-462	210	11	and	and	CCONJ
ijtc-462	210	12	iii	iii	X
ijtc-462	210	13	.	.	PUNCT
ijtc-462	210	14	coordination	coordination	NOUN
ijtc-462	210	15	with	with	ADP
ijtc-462	210	16	the	the	DET
ijtc-462	210	17	tax	tax	NOUN
ijtc-462	210	18	office	office	NOUN
ijtc-462	210	19	related	relate	VERB
ijtc-462	210	20	to	to	ADP
ijtc-462	210	21	the	the	DET
ijtc-462	210	22	provision	provision	NOUN
ijtc-462	210	23	of	of	ADP
ijtc-462	210	24	data	datum	NOUN
ijtc-462	210	25	information	information	NOUN
ijtc-462	210	26	.	.	PUNCT
ijtc-462	211	1	then	then	ADV
ijtc-462	211	2	what	what	PRON
ijtc-462	211	3	is	be	AUX
ijtc-462	211	4	the	the	DET
ijtc-462	211	5	form	form	NOUN
ijtc-462	211	6	of	of	ADP
ijtc-462	211	7	coordination	coordination	NOUN
ijtc-462	211	8	with	with	ADP
ijtc-462	211	9	foreign	foreign	ADJ
ijtc-462	211	10	tax	tax	NOUN
ijtc-462	211	11	authorities	authority	NOUN
ijtc-462	211	12	?	?	PUNCT
ijtc-462	212	1	in	in	ADP
ijtc-462	212	2	the	the	DET
ijtc-462	212	3	implementation	implementation	NOUN
ijtc-462	212	4	of	of	ADP
ijtc-462	212	5	the	the	DET
ijtc-462	212	6	eoi	eoi	PROPN
ijtc-462	212	7	&	&	CCONJ
ijtc-462	212	8	aeoi	aeoi	PROPN
ijtc-462	212	9	,	,	PUNCT
ijtc-462	212	10	aldo	aldo	PROPN
ijtc-462	212	11	explained	explain	VERB
ijtc-462	212	12	that	that	SCONJ
ijtc-462	212	13	:	:	PUNCT
ijtc-462	212	14	i.	i.	NOUN
ijtc-462	212	15	when	when	SCONJ
ijtc-462	212	16	it	it	PRON
ijtc-462	212	17	comes	come	VERB
ijtc-462	212	18	to	to	ADP
ijtc-462	212	19	general	general	ADJ
ijtc-462	212	20	issues	issue	NOUN
ijtc-462	212	21	,	,	PUNCT
ijtc-462	212	22	the	the	DET
ijtc-462	212	23	global	global	ADJ
ijtc-462	212	24	coordination	coordination	NOUN
ijtc-462	212	25	is	be	AUX
ijtc-462	212	26	with	with	ADP
ijtc-462	212	27	the	the	DET
ijtc-462	212	28	global	global	ADJ
ijtc-462	212	29	forum	forum	NOUN
ijtc-462	212	30	because	because	SCONJ
ijtc-462	212	31	they	they	PRON
ijtc-462	212	32	are	be	AUX
ijtc-462	212	33	the	the	DET
ijtc-462	212	34	foreman	foreman	NOUN
ijtc-462	212	35	.	.	PUNCT
ijtc-462	213	1	ii	ii	PROPN
ijtc-462	213	2	.	.	PUNCT
ijtc-462	214	1	between	between	ADP
ijtc-462	214	2	two	two	NUM
ijtc-462	214	3	related	related	ADJ
ijtc-462	214	4	countries	country	NOUN
ijtc-462	214	5	,	,	PUNCT
ijtc-462	214	6	for	for	ADP
ijtc-462	214	7	example	example	NOUN
ijtc-462	214	8	indonesia	indonesia	PROPN
ijtc-462	214	9	and	and	CCONJ
ijtc-462	214	10	singapore	singapore	PROPN
ijtc-462	214	11	,	,	PUNCT
ijtc-462	214	12	regarding	regard	VERB
ijtc-462	214	13	formats	format	NOUN
ijtc-462	214	14	that	that	PRON
ijtc-462	214	15	can	can	AUX
ijtc-462	214	16	not	not	PART
ijtc-462	214	17	be	be	AUX
ijtc-462	214	18	opened	open	VERB
ijtc-462	214	19	and	and	CCONJ
ijtc-462	214	20	can	can	AUX
ijtc-462	214	21	not	not	PART
ijtc-462	214	22	be	be	AUX
ijtc-462	214	23	read	read	VERB
ijtc-462	214	24	,	,	PUNCT
ijtc-462	214	25	we	we	PRON
ijtc-462	214	26	can	can	AUX
ijtc-462	214	27	directly	directly	ADV
ijtc-462	214	28	coordinate	coordinate	VERB
ijtc-462	214	29	it	it	PRON
ijtc-462	214	30	by	by	ADP
ijtc-462	214	31	email	email	NOUN
ijtc-462	214	32	.	.	PUNCT
ijtc-462	215	1	2	2	X
ijtc-462	215	2	.	.	X
ijtc-462	215	3	achieving	achieve	VERB
ijtc-462	215	4	goals	goal	NOUN
ijtc-462	215	5	/	/	SYM
ijtc-462	215	6	objectives	objective	NOUN
ijtc-462	215	7	:	:	PUNCT
ijtc-462	215	8	aeoi	aeoi	NOUN
ijtc-462	215	9	effectiveness	effectiveness	PROPN
ijtc-462	215	10	perspective	perspective	NOUN
ijtc-462	215	11	tax	tax	NOUN
ijtc-462	215	12	observers	observer	NOUN
ijtc-462	215	13	from	from	ADP
ijtc-462	215	14	the	the	DET
ijtc-462	215	15	center	center	NOUN
ijtc-462	215	16	for	for	ADP
ijtc-462	215	17	indonesia	indonesia	PROPN
ijtc-462	215	18	taxation	taxation	NOUN
ijtc-462	215	19	analysis	analysis	NOUN
ijtc-462	215	20	(	(	PUNCT
ijtc-462	215	21	cita	cita	PROPN
ijtc-462	215	22	)	)	PUNCT
ijtc-462	215	23	fajry	fajry	NOUN
ijtc-462	215	24	akbar	akbar	NOUN
ijtc-462	215	25	said	say	VERB
ijtc-462	215	26	that	that	SCONJ
ijtc-462	215	27	aeoi	aeoi	NOUN
ijtc-462	215	28	has	have	VERB
ijtc-462	215	29	a	a	DET
ijtc-462	215	30	fairly	fairly	ADV
ijtc-462	215	31	important	important	ADJ
ijtc-462	215	32	role	role	NOUN
ijtc-462	215	33	in	in	ADP
ijtc-462	215	34	dealing	deal	VERB
ijtc-462	215	35	with	with	ADP
ijtc-462	215	36	the	the	DET
ijtc-462	215	37	performance	performance	NOUN
ijtc-462	215	38	of	of	ADP
ijtc-462	215	39	tax	tax	NOUN
ijtc-462	215	40	revenues	revenue	NOUN
ijtc-462	215	41	that	that	PRON
ijtc-462	215	42	have	have	AUX
ijtc-462	215	43	fallen	fall	VERB
ijtc-462	215	44	due	due	ADJ
ijtc-462	215	45	to	to	ADP
ijtc-462	215	46	the	the	DET
ijtc-462	215	47	pandemic	pandemic	NOUN
ijtc-462	215	48	.	.	PUNCT
ijtc-462	216	1	the	the	DET
ijtc-462	216	2	tax	tax	NOUN
ijtc-462	216	3	authorities	authority	NOUN
ijtc-462	216	4	need	need	VERB
ijtc-462	216	5	to	to	PART
ijtc-462	216	6	try	try	VERB
ijtc-462	216	7	harder	hard	ADV
ijtc-462	216	8	in	in	ADP
ijtc-462	216	9	collecting	collect	VERB
ijtc-462	216	10	tax	tax	NOUN
ijtc-462	216	11	revenue	revenue	NOUN
ijtc-462	216	12	in	in	ADP
ijtc-462	216	13	the	the	DET
ijtc-462	216	14	hope	hope	NOUN
ijtc-462	216	15	of	of	ADP
ijtc-462	216	16	achieving	achieve	VERB
ijtc-462	216	17	the	the	DET
ijtc-462	216	18	target	target	NOUN
ijtc-462	216	19	because	because	SCONJ
ijtc-462	216	20	tax	tax	NOUN
ijtc-462	216	21	revenue	revenue	NOUN
ijtc-462	216	22	is	be	AUX
ijtc-462	216	23	still	still	ADV
ijtc-462	216	24	far	far	ADV
ijtc-462	216	25	from	from	ADP
ijtc-462	216	26	the	the	DET
ijtc-462	216	27	target	target	NOUN
ijtc-462	216	28	set	set	VERB
ijtc-462	216	29	.	.	PUNCT
ijtc-462	217	1	although	although	SCONJ
ijtc-462	217	2	the	the	DET
ijtc-462	217	3	data	datum	NOUN
ijtc-462	217	4	held	hold	VERB
ijtc-462	217	5	by	by	ADP
ijtc-462	217	6	aeoi	aeoi	NOUN
ijtc-462	217	7	is	be	AUX
ijtc-462	217	8	proven	prove	VERB
ijtc-462	217	9	to	to	PART
ijtc-462	217	10	be	be	AUX
ijtc-462	217	11	able	able	ADJ
ijtc-462	217	12	to	to	PART
ijtc-462	217	13	improve	improve	VERB
ijtc-462	217	14	the	the	DET
ijtc-462	217	15	quality	quality	NOUN
ijtc-462	217	16	of	of	ADP
ijtc-462	217	17	the	the	DET
ijtc-462	217	18	data	datum	NOUN
ijtc-462	217	19	held	hold	VERB
ijtc-462	217	20	by	by	ADP
ijtc-462	217	21	dgt	dgt	PROPN
ijtc-462	217	22	,	,	PUNCT
ijtc-462	217	23	the	the	DET
ijtc-462	217	24	government	government	NOUN
ijtc-462	217	25	needs	need	VERB
ijtc-462	217	26	to	to	PART
ijtc-462	217	27	pay	pay	VERB
ijtc-462	217	28	attention	attention	NOUN
ijtc-462	217	29	to	to	ADP
ijtc-462	217	30	the	the	DET
ijtc-462	217	31	data	datum	NOUN
ijtc-462	217	32	reported	report	VERB
ijtc-462	217	33	by	by	ADP
ijtc-462	217	34	aeoi	aeoi	NOUN
ijtc-462	217	35	.	.	PUNCT
ijtc-462	218	1	however	however	ADV
ijtc-462	218	2	,	,	PUNCT
ijtc-462	218	3	based	base	VERB
ijtc-462	218	4	on	on	ADP
ijtc-462	218	5	lessons	lesson	NOUN
ijtc-462	218	6	learned	learn	VERB
ijtc-462	218	7	from	from	ADP
ijtc-462	218	8	the	the	DET
ijtc-462	218	9	panama	panama	PROPN
ijtc-462	218	10	papers	paper	NOUN
ijtc-462	218	11	,	,	PUNCT
ijtc-462	218	12	many	many	ADJ
ijtc-462	218	13	data	datum	NOUN
ijtc-462	218	14	are	be	AUX
ijtc-462	218	15	actually	actually	ADV
ijtc-462	218	16	invalid	invalid	ADJ
ijtc-462	218	17	.	.	PUNCT
ijtc-462	219	1	the	the	DET
ijtc-462	219	2	achievement	achievement	NOUN
ijtc-462	219	3	of	of	ADP
ijtc-462	219	4	organizational	organizational	ADJ
ijtc-462	219	5	goals	goal	NOUN
ijtc-462	219	6	/	/	SYM
ijtc-462	219	7	objectives	objective	NOUN
ijtc-462	219	8	is	be	AUX
ijtc-462	219	9	a	a	DET
ijtc-462	219	10	must	must	NOUN
ijtc-462	219	11	that	that	PRON
ijtc-462	219	12	must	must	AUX
ijtc-462	219	13	be	be	AUX
ijtc-462	219	14	achieved	achieve	VERB
ijtc-462	219	15	by	by	ADP
ijtc-462	219	16	a	a	DET
ijtc-462	219	17	group	group	NOUN
ijtc-462	219	18	of	of	ADP
ijtc-462	219	19	people	people	NOUN
ijtc-462	219	20	who	who	PRON
ijtc-462	219	21	are	be	AUX
ijtc-462	219	22	members	member	NOUN
ijtc-462	219	23	of	of	ADP
ijtc-462	219	24	a	a	DET
ijtc-462	219	25	group	group	NOUN
ijtc-462	219	26	.	.	PUNCT
ijtc-462	220	1	where	where	SCONJ
ijtc-462	220	2	with	with	ADP
ijtc-462	220	3	the	the	DET
ijtc-462	220	4	agreement	agreement	NOUN
ijtc-462	220	5	and	and	CCONJ
ijtc-462	220	6	understanding	understanding	NOUN
ijtc-462	220	7	of	of	ADP
ijtc-462	220	8	all	all	DET
ijtc-462	220	9	supporters	supporter	NOUN
ijtc-462	220	10	of	of	ADP
ijtc-462	220	11	the	the	DET
ijtc-462	220	12	organization	organization	NOUN
ijtc-462	220	13	it	it	PRON
ijtc-462	220	14	will	will	AUX
ijtc-462	220	15	achieve	achieve	VERB
ijtc-462	220	16	an	an	DET
ijtc-462	220	17	organizational	organizational	ADJ
ijtc-462	220	18	goal	goal	NOUN
ijtc-462	220	19	.	.	PUNCT
ijtc-462	221	1	based	base	VERB
ijtc-462	221	2	on	on	ADP
ijtc-462	221	3	the	the	DET
ijtc-462	221	4	regulation	regulation	NOUN
ijtc-462	221	5	of	of	ADP
ijtc-462	221	6	the	the	DET
ijtc-462	221	7	minister	minister	NOUN
ijtc-462	221	8	of	of	ADP
ijtc-462	221	9	finance	finance	NOUN
ijtc-462	221	10	number	number	NOUN
ijtc-462	221	11	39	39	NUM
ijtc-462	221	12	/	/	SYM
ijtc-462	221	13	pmk.03/2017	pmk.03/2017	NOUN
ijtc-462	221	14	,	,	PUNCT
ijtc-462	221	15	the	the	DET
ijtc-462	221	16	main	main	ADJ
ijtc-462	221	17	purpose	purpose	NOUN
ijtc-462	221	18	of	of	ADP
ijtc-462	221	19	the	the	DET
ijtc-462	221	20	issuance	issuance	NOUN
ijtc-462	221	21	of	of	ADP
ijtc-462	221	22	this	this	DET
ijtc-462	221	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	221	24	automatic	automatic	ADJ
ijtc-462	221	25	exchange	exchange	NOUN
ijtc-462	221	26	of	of	ADP
ijtc-462	221	27	information	information	NOUN
ijtc-462	221	28	review	review	NOUN
ijtc-462	221	29	from	from	ADP
ijtc-462	221	30	the	the	DET
ijtc-462	221	31	perspective	perspective	NOUN
ijtc-462	221	32	of	of	ADP
ijtc-462	221	33	its	its	PRON
ijtc-462	221	34	effectives	effective	NOUN
ijtc-462	221	35	in	in	ADP
ijtc-462	221	36	minimizing	minimize	VERB
ijtc-462	221	37	tax	tax	NOUN
ijtc-462	221	38	evasion	evasion	NOUN
ijtc-462	221	39	pohan	pohan	NOUN
ijtc-462	221	40	,	,	PUNCT
ijtc-462	221	41	rahmi	rahmi	NOUN
ijtc-462	221	42	,	,	PUNCT
ijtc-462	221	43	arimbhi	arimbhi	ADJ
ijtc-462	221	44	,	,	PUNCT
ijtc-462	221	45	and	and	CCONJ
ijtc-462	221	46	junaidi	junaidi	NOUN
ijtc-462	221	47	128	128	NUM
ijtc-462	221	48	|	|	ADV
ijtc-462	221	49	ilomata	ilomata	PROPN
ijtc-462	221	50	international	international	ADJ
ijtc-462	221	51	journal	journal	NOUN
ijtc-462	221	52	of	of	ADP
ijtc-462	221	53	tax	tax	PROPN
ijtc-462	221	54	&	&	CCONJ
ijtc-462	221	55	accounting	accounting	PROPN
ijtc-462	221	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	221	57	regulation	regulation	NOUN
ijtc-462	221	58	is	be	AUX
ijtc-462	221	59	to	to	PART
ijtc-462	221	60	encourage	encourage	VERB
ijtc-462	221	61	taxpayers	taxpayer	NOUN
ijtc-462	221	62	to	to	PART
ijtc-462	221	63	exercise	exercise	VERB
ijtc-462	221	64	their	their	PRON
ijtc-462	221	65	rights	right	NOUN
ijtc-462	221	66	and	and	CCONJ
ijtc-462	221	67	fulfill	fulfill	VERB
ijtc-462	221	68	their	their	PRON
ijtc-462	221	69	tax	tax	NOUN
ijtc-462	221	70	obligations	obligation	NOUN
ijtc-462	221	71	from	from	ADP
ijtc-462	221	72	exchanging	exchange	VERB
ijtc-462	221	73	information	information	NOUN
ijtc-462	221	74	based	base	VERB
ijtc-462	221	75	on	on	ADP
ijtc-462	221	76	international	international	ADJ
ijtc-462	221	77	agreements	agreement	NOUN
ijtc-462	221	78	,	,	PUNCT
ijtc-462	221	79	whether	whether	SCONJ
ijtc-462	221	80	these	these	DET
ijtc-462	221	81	objectives	objective	NOUN
ijtc-462	221	82	have	have	AUX
ijtc-462	221	83	been	be	AUX
ijtc-462	221	84	achieved	achieve	VERB
ijtc-462	221	85	/	/	PUNCT
ijtc-462	221	86	realized	realize	VERB
ijtc-462	221	87	at	at	ADP
ijtc-462	221	88	the	the	DET
ijtc-462	221	89	dgt	dgt	PROPN
ijtc-462	221	90	.	.	PUNCT
ijtc-462	222	1	aldo	aldo	PROPN
ijtc-462	222	2	stated	state	VERB
ijtc-462	222	3	that	that	SCONJ
ijtc-462	222	4	the	the	DET
ijtc-462	222	5	dgt	dgt	NOUN
ijtc-462	222	6	carried	carry	VERB
ijtc-462	222	7	out	out	ADP
ijtc-462	222	8	this	this	DET
ijtc-462	222	9	information	information	NOUN
ijtc-462	222	10	exchange	exchange	NOUN
ijtc-462	222	11	well	well	ADV
ijtc-462	222	12	.	.	PUNCT
ijtc-462	223	1	this	this	PRON
ijtc-462	223	2	means	mean	VERB
ijtc-462	223	3	that	that	SCONJ
ijtc-462	223	4	we	we	PRON
ijtc-462	223	5	do	do	VERB
ijtc-462	223	6	well	well	ADV
ijtc-462	223	7	to	to	PART
ijtc-462	223	8	exchange	exchange	VERB
ijtc-462	223	9	according	accord	VERB
ijtc-462	223	10	to	to	ADP
ijtc-462	223	11	the	the	DET
ijtc-462	223	12	time	time	NOUN
ijtc-462	223	13	standards	standard	NOUN
ijtc-462	223	14	set	set	VERB
ijtc-462	223	15	by	by	ADP
ijtc-462	223	16	the	the	DET
ijtc-462	223	17	global	global	PROPN
ijtc-462	223	18	forum	forum	PROPN
ijtc-462	223	19	.	.	PUNCT
ijtc-462	224	1	the	the	DET
ijtc-462	224	2	impact	impact	NOUN
ijtc-462	224	3	of	of	ADP
ijtc-462	224	4	aeoi	aeoi	NOUN
ijtc-462	224	5	is	be	AUX
ijtc-462	224	6	not	not	PART
ijtc-462	224	7	only	only	ADV
ijtc-462	224	8	on	on	ADP
ijtc-462	224	9	state	state	NOUN
ijtc-462	224	10	revenues	revenue	NOUN
ijtc-462	224	11	,	,	PUNCT
ijtc-462	224	12	but	but	CCONJ
ijtc-462	224	13	also	also	ADV
ijtc-462	224	14	on	on	ADP
ijtc-462	224	15	the	the	DET
ijtc-462	224	16	behavior	behavior	NOUN
ijtc-462	224	17	of	of	ADP
ijtc-462	224	18	taxpayers	taxpayer	NOUN
ijtc-462	224	19	who	who	PRON
ijtc-462	224	20	are	be	AUX
ijtc-462	224	21	increasingly	increasingly	ADV
ijtc-462	224	22	complied	comply	VERB
ijtc-462	224	23	.	.	PUNCT
ijtc-462	225	1	this	this	PRON
ijtc-462	225	2	is	be	AUX
ijtc-462	225	3	the	the	DET
ijtc-462	225	4	power	power	NOUN
ijtc-462	225	5	of	of	ADP
ijtc-462	225	6	information	information	NOUN
ijtc-462	225	7	,	,	PUNCT
ijtc-462	225	8	without	without	ADP
ijtc-462	225	9	law	law	NOUN
ijtc-462	225	10	enforcement	enforcement	NOUN
ijtc-462	225	11	action	action	NOUN
ijtc-462	225	12	,	,	PUNCT
ijtc-462	225	13	taxpayers	taxpayer	NOUN
ijtc-462	225	14	can	can	AUX
ijtc-462	225	15	be	be	AUX
ijtc-462	225	16	made	make	VERB
ijtc-462	225	17	more	more	ADV
ijtc-462	225	18	compliant	compliant	ADJ
ijtc-462	225	19	with	with	ADP
ijtc-462	225	20	valid	valid	ADJ
ijtc-462	225	21	information	information	NOUN
ijtc-462	225	22	.	.	PUNCT
ijtc-462	226	1	this	this	DET
ijtc-462	226	2	aeoi	aeoi	NOUN
ijtc-462	226	3	can	can	AUX
ijtc-462	226	4	achieve	achieve	VERB
ijtc-462	226	5	the	the	DET
ijtc-462	226	6	objectives	objective	NOUN
ijtc-462	226	7	of	of	ADP
ijtc-462	226	8	the	the	DET
ijtc-462	226	9	dgt	dgt	PROPN
ijtc-462	226	10	organization	organization	NOUN
ijtc-462	226	11	well	well	ADV
ijtc-462	226	12	because	because	SCONJ
ijtc-462	226	13	this	this	DET
ijtc-462	226	14	aeoi	aeoi	NOUN
ijtc-462	226	15	has	have	VERB
ijtc-462	226	16	clear	clear	ADJ
ijtc-462	226	17	regulations	regulation	NOUN
ijtc-462	226	18	so	so	SCONJ
ijtc-462	226	19	that	that	SCONJ
ijtc-462	226	20	it	it	PRON
ijtc-462	226	21	can	can	AUX
ijtc-462	226	22	reduce	reduce	VERB
ijtc-462	226	23	tax	tax	NOUN
ijtc-462	226	24	avoidance	avoidance	NOUN
ijtc-462	226	25	actions	action	NOUN
ijtc-462	226	26	that	that	PRON
ijtc-462	226	27	will	will	AUX
ijtc-462	226	28	have	have	VERB
ijtc-462	226	29	an	an	DET
ijtc-462	226	30	impact	impact	NOUN
ijtc-462	226	31	on	on	ADP
ijtc-462	226	32	state	state	NOUN
ijtc-462	226	33	revenues	revenue	NOUN
ijtc-462	226	34	.	.	PUNCT
ijtc-462	227	1	one	one	NUM
ijtc-462	227	2	of	of	ADP
ijtc-462	227	3	alternative	alternative	NOUN
ijtc-462	227	4	in	in	ADP
ijtc-462	227	5	fighting	fight	VERB
ijtc-462	227	6	tax	tax	NOUN
ijtc-462	227	7	avoidance	avoidance	NOUN
ijtc-462	227	8	practices	practice	NOUN
ijtc-462	227	9	is	be	AUX
ijtc-462	227	10	through	through	ADP
ijtc-462	227	11	information	information	NOUN
ijtc-462	227	12	disclosure	disclosure	NOUN
ijtc-462	227	13	or	or	CCONJ
ijtc-462	227	14	exchange	exchange	NOUN
ijtc-462	227	15	of	of	ADP
ijtc-462	227	16	information	information	NOUN
ijtc-462	227	17	(	(	PUNCT
ijtc-462	227	18	eoi	eoi	NOUN
ijtc-462	227	19	)	)	PUNCT
ijtc-462	227	20	.	.	PUNCT
ijtc-462	228	1	meanwhile	meanwhile	ADV
ijtc-462	228	2	,	,	PUNCT
ijtc-462	228	3	the	the	DET
ijtc-462	228	4	aims	aim	NOUN
ijtc-462	228	5	of	of	ADP
ijtc-462	228	6	eoi	eoi	PROPN
ijtc-462	228	7	itself	itself	PRON
ijtc-462	228	8	are	be	AUX
ijtc-462	228	9	:	:	PUNCT
ijtc-462	228	10	i.	i.	NOUN
ijtc-462	228	11	preventing	prevent	VERB
ijtc-462	228	12	tax	tax	NOUN
ijtc-462	228	13	avoidance	avoidance	NOUN
ijtc-462	228	14	practices	practice	NOUN
ijtc-462	228	15	ii	ii	PROPN
ijtc-462	228	16	.	.	PUNCT
ijtc-462	229	1	preventing	prevent	VERB
ijtc-462	229	2	tax	tax	NOUN
ijtc-462	229	3	evasion	evasion	NOUN
ijtc-462	229	4	iii	iii	NOUN
ijtc-462	229	5	.	.	PUNCT
ijtc-462	230	1	preventing	prevent	VERB
ijtc-462	230	2	the	the	DET
ijtc-462	230	3	misuse	misuse	NOUN
ijtc-462	230	4	of	of	ADP
ijtc-462	230	5	p3b	p3b	PROPN
ijtc-462	230	6	by	by	ADP
ijtc-462	230	7	unauthorized	unauthorized	ADJ
ijtc-462	230	8	parties	party	NOUN
ijtc-462	230	9	and/or	and/or	CCONJ
ijtc-462	230	10	iv	iv	NUM
ijtc-462	230	11	.	.	PUNCT
ijtc-462	231	1	obtain	obtain	VERB
ijtc-462	231	2	information	information	NOUN
ijtc-462	231	3	related	relate	VERB
ijtc-462	231	4	to	to	ADP
ijtc-462	231	5	the	the	DET
ijtc-462	231	6	fulfillment	fulfillment	NOUN
ijtc-462	231	7	of	of	ADP
ijtc-462	231	8	taxpayers	taxpayer	NOUN
ijtc-462	231	9	'	'	PART
ijtc-462	231	10	tax	tax	NOUN
ijtc-462	231	11	obligations	obligation	NOUN
ijtc-462	231	12	,	,	PUNCT
ijtc-462	231	13	v.	v.	ADP
ijtc-462	231	14	collecting	collect	VERB
ijtc-462	231	15	information	information	NOUN
ijtc-462	231	16	to	to	PART
ijtc-462	231	17	resolve	resolve	VERB
ijtc-462	231	18	cases	case	NOUN
ijtc-462	231	19	of	of	ADP
ijtc-462	231	20	treaty	treaty	NOUN
ijtc-462	231	21	shopping	shopping	NOUN
ijtc-462	231	22	(	(	PUNCT
ijtc-462	231	23	beneficial	beneficial	ADJ
ijtc-462	231	24	owner	owner	NOUN
ijtc-462	231	25	)	)	PUNCT
ijtc-462	231	26	,	,	PUNCT
ijtc-462	231	27	transfer	transfer	NOUN
ijtc-462	231	28	pricing	pricing	NOUN
ijtc-462	231	29	,	,	PUNCT
ijtc-462	231	30	or	or	CCONJ
ijtc-462	231	31	fiscal	fiscal	ADJ
ijtc-462	231	32	crime	crime	NOUN
ijtc-462	231	33	,	,	PUNCT
ijtc-462	231	34	vi	vi	PROPN
ijtc-462	231	35	.	.	NOUN
ijtc-462	231	36	to	to	PART
ijtc-462	231	37	test	test	VERB
ijtc-462	231	38	the	the	DET
ijtc-462	231	39	"	"	PUNCT
ijtc-462	231	40	self	self	NOUN
ijtc-462	231	41	-	-	PUNCT
ijtc-462	231	42	assessment	assessment	NOUN
ijtc-462	231	43	"	"	PUNCT
ijtc-462	231	44	obligation	obligation	NOUN
ijtc-462	231	45	carried	carry	VERB
ijtc-462	231	46	out	out	ADP
ijtc-462	231	47	by	by	ADP
ijtc-462	231	48	the	the	DET
ijtc-462	231	49	wpdn	wpdn	NOUN
ijtc-462	231	50	,	,	PUNCT
ijtc-462	231	51	related	relate	VERB
ijtc-462	231	52	to	to	ADP
ijtc-462	231	53	income	income	NOUN
ijtc-462	231	54	originating	originating	NOUN
ijtc-462	231	55	from	from	ADP
ijtc-462	231	56	abroad	abroad	ADV
ijtc-462	231	57	,	,	PUNCT
ijtc-462	231	58	vii	vii	PROPN
ijtc-462	231	59	.	.	PROPN
ijtc-462	231	60	provide	provide	VERB
ijtc-462	231	61	information	information	NOUN
ijtc-462	231	62	to	to	PART
ijtc-462	231	63	test	test	VERB
ijtc-462	231	64	the	the	DET
ijtc-462	231	65	implementation	implementation	NOUN
ijtc-462	231	66	of	of	ADP
ijtc-462	231	67	the	the	DET
ijtc-462	231	68	worldwide	worldwide	ADJ
ijtc-462	231	69	income	income	NOUN
ijtc-462	231	70	concept	concept	NOUN
ijtc-462	231	71	.	.	PUNCT
ijtc-462	232	1	according	accord	VERB
ijtc-462	232	2	to	to	ADP
ijtc-462	232	3	aldo	aldo	PROPN
ijtc-462	232	4	,	,	PUNCT
ijtc-462	232	5	when	when	SCONJ
ijtc-462	232	6	discussing	discuss	VERB
ijtc-462	232	7	the	the	DET
ijtc-462	232	8	purpose	purpose	NOUN
ijtc-462	232	9	of	of	ADP
ijtc-462	232	10	the	the	DET
ijtc-462	232	11	aeoi	aeoi	NOUN
ijtc-462	232	12	itself	itself	PRON
ijtc-462	232	13	,	,	PUNCT
ijtc-462	232	14	it	it	PRON
ijtc-462	232	15	is	be	AUX
ijtc-462	232	16	actually	actually	ADV
ijtc-462	232	17	in	in	ADP
ijtc-462	232	18	the	the	DET
ijtc-462	232	19	law	law	NOUN
ijtc-462	232	20	,	,	PUNCT
ijtc-462	232	21	namely	namely	ADV
ijtc-462	232	22	the	the	DET
ijtc-462	232	23	goal	goal	NOUN
ijtc-462	232	24	is	be	AUX
ijtc-462	232	25	to	to	PART
ijtc-462	232	26	prevent	prevent	VERB
ijtc-462	232	27	tax	tax	NOUN
ijtc-462	232	28	evasion	evasion	NOUN
ijtc-462	232	29	and	and	CCONJ
ijtc-462	232	30	detect	detect	NOUN
ijtc-462	232	31	taxpayers	taxpayer	NOUN
ijtc-462	232	32	who	who	PRON
ijtc-462	232	33	commit	commit	VERB
ijtc-462	232	34	tax	tax	NOUN
ijtc-462	232	35	evasion	evasion	NOUN
ijtc-462	232	36	and	and	CCONJ
ijtc-462	232	37	of	of	ADP
ijtc-462	232	38	course	course	NOUN
ijtc-462	232	39	this	this	PRON
ijtc-462	232	40	all	all	PRON
ijtc-462	232	41	has	have	VERB
ijtc-462	232	42	an	an	DET
ijtc-462	232	43	impact	impact	NOUN
ijtc-462	232	44	on	on	ADP
ijtc-462	232	45	optimizing	optimize	VERB
ijtc-462	232	46	state	state	NOUN
ijtc-462	232	47	revenues	revenue	NOUN
ijtc-462	232	48	from	from	ADP
ijtc-462	232	49	the	the	DET
ijtc-462	232	50	tax	tax	NOUN
ijtc-462	232	51	sector	sector	NOUN
ijtc-462	232	52	.	.	PUNCT
ijtc-462	233	1	meanwhile	meanwhile	ADV
ijtc-462	233	2	,	,	PUNCT
ijtc-462	233	3	ddtc	ddtc	VERB
ijtc-462	233	4	fiscal	fiscal	ADJ
ijtc-462	233	5	research	research	NOUN
ijtc-462	233	6	partner	partner	NOUN
ijtc-462	233	7	b.	b.	PROPN
ijtc-462	233	8	bawono	bawono	PROPN
ijtc-462	233	9	kristiaji	kristiaji	PROPN
ijtc-462	233	10	stated	state	VERB
ijtc-462	233	11	that	that	SCONJ
ijtc-462	233	12	the	the	DET
ijtc-462	233	13	use	use	NOUN
ijtc-462	233	14	of	of	ADP
ijtc-462	233	15	data	datum	NOUN
ijtc-462	233	16	is	be	AUX
ijtc-462	233	17	a	a	DET
ijtc-462	233	18	way	way	NOUN
ijtc-462	233	19	that	that	PRON
ijtc-462	233	20	the	the	DET
ijtc-462	233	21	government	government	NOUN
ijtc-462	233	22	can	can	AUX
ijtc-462	233	23	use	use	VERB
ijtc-462	233	24	to	to	PART
ijtc-462	233	25	increase	increase	VERB
ijtc-462	233	26	tax	tax	NOUN
ijtc-462	233	27	revenue	revenue	NOUN
ijtc-462	233	28	.	.	PUNCT
ijtc-462	234	1	the	the	DET
ijtc-462	234	2	data	datum	NOUN
ijtc-462	234	3	and	and	CCONJ
ijtc-462	234	4	information	information	NOUN
ijtc-462	234	5	obtained	obtain	VERB
ijtc-462	234	6	are	be	AUX
ijtc-462	234	7	used	use	VERB
ijtc-462	234	8	to	to	PART
ijtc-462	234	9	test	test	VERB
ijtc-462	234	10	taxpayer	taxpayer	NOUN
ijtc-462	234	11	compliance	compliance	NOUN
ijtc-462	234	12	.	.	PUNCT
ijtc-462	235	1	to	to	PART
ijtc-462	235	2	test	test	VERB
ijtc-462	235	3	taxpayer	taxpayer	NOUN
ijtc-462	235	4	compliance	compliance	NOUN
ijtc-462	235	5	,	,	PUNCT
ijtc-462	235	6	the	the	DET
ijtc-462	235	7	government	government	NOUN
ijtc-462	235	8	needs	need	VERB
ijtc-462	235	9	to	to	PART
ijtc-462	235	10	optimize	optimize	VERB
ijtc-462	235	11	the	the	DET
ijtc-462	235	12	data	datum	NOUN
ijtc-462	235	13	that	that	PRON
ijtc-462	235	14	has	have	AUX
ijtc-462	235	15	been	be	AUX
ijtc-462	235	16	received	receive	VERB
ijtc-462	235	17	and	and	CCONJ
ijtc-462	235	18	explore	explore	VERB
ijtc-462	235	19	the	the	DET
ijtc-462	235	20	potential	potential	NOUN
ijtc-462	235	21	for	for	ADP
ijtc-462	235	22	existing	exist	VERB
ijtc-462	235	23	revenues	revenue	NOUN
ijtc-462	235	24	.	.	PUNCT
ijtc-462	236	1	based	base	VERB
ijtc-462	236	2	on	on	ADP
ijtc-462	236	3	tax	tax	NOUN
ijtc-462	236	4	revenue	revenue	NOUN
ijtc-462	236	5	statistics	statistic	NOUN
ijtc-462	236	6	for	for	ADP
ijtc-462	236	7	the	the	DET
ijtc-462	236	8	period	period	NOUN
ijtc-462	236	9	2018	2018	NUM
ijtc-462	236	10	-	-	SYM
ijtc-462	236	11	2020	2020	NUM
ijtc-462	236	12	,	,	PUNCT
ijtc-462	236	13	it	it	PRON
ijtc-462	236	14	can	can	AUX
ijtc-462	236	15	be	be	AUX
ijtc-462	236	16	seen	see	VERB
ijtc-462	236	17	as	as	SCONJ
ijtc-462	236	18	follows	follow	VERB
ijtc-462	236	19	:	:	PUNCT
ijtc-462	236	20	figure	figure	VERB
ijtc-462	236	21	1.1	1.1	NUM
ijtc-462	236	22	tax	tax	NOUN
ijtc-462	236	23	revenue	revenue	NOUN
ijtc-462	236	24	https://www.kemenkeu.go.id/media/18316/advertorial-rapbn-2022.pdf	https://www.kemenkeu.go.id/media/18316/advertorial-rapbn-2022.pdf	PROPN
ijtc-462	236	25	from	from	ADP
ijtc-462	236	26	figure	figure	NOUN
ijtc-462	236	27	i.1	i.1	ADV
ijtc-462	236	28	above	above	ADV
ijtc-462	236	29	,	,	PUNCT
ijtc-462	236	30	it	it	PRON
ijtc-462	236	31	can	can	AUX
ijtc-462	236	32	be	be	AUX
ijtc-462	236	33	seen	see	VERB
ijtc-462	236	34	that	that	SCONJ
ijtc-462	236	35	for	for	ADP
ijtc-462	236	36	the	the	DET
ijtc-462	236	37	2017	2017	NUM
ijtc-462	236	38	-	-	SYM
ijtc-462	236	39	2018	2018	NUM
ijtc-462	236	40	period	period	NOUN
ijtc-462	236	41	,	,	PUNCT
ijtc-462	236	42	tax	tax	NOUN
ijtc-462	236	43	revenues	revenue	NOUN
ijtc-462	236	44	experienced	experience	VERB
ijtc-462	236	45	an	an	DET
ijtc-462	236	46	average	average	ADJ
ijtc-462	236	47	growth	growth	NOUN
ijtc-462	236	48	of	of	ADP
ijtc-462	236	49	9.89%(2017	9.89%(2017	NUM
ijtc-462	236	50	)	)	PUNCT
ijtc-462	236	51	10.24%(2018	10.24%(2018	NUM
ijtc-462	236	52	)	)	PUNCT
ijtc-462	236	53	,	,	PUNCT
ijtc-462	236	54	which	which	PRON
ijtc-462	236	55	was	be	AUX
ijtc-462	236	56	influenced	influence	VERB
ijtc-462	236	57	by	by	ADP
ijtc-462	236	58	,	,	PUNCT
ijtc-462	236	59	among	among	ADP
ijtc-462	236	60	other	other	ADJ
ijtc-462	236	61	things	thing	NOUN
ijtc-462	236	62	,	,	PUNCT
ijtc-462	236	63	2017	2017	NUM
ijtc-462	236	64	2018	2018	NUM
ijtc-462	236	65	2019	2019	NUM
ijtc-462	236	66	2020	2020	NUM
ijtc-462	236	67	pertumbuhan	pertumbuhan	NOUN
ijtc-462	236	68	%	%	NOUN
ijtc-462	236	69	4,6	4,6	NUM
ijtc-462	236	70	13	13	NUM
ijtc-462	236	71	1,8	1,8	NUM
ijtc-462	236	72	16,9	16,9	PROPN
ijtc-462	236	73	rp	rp	NOUN
ijtc-462	236	74	triliun	triliun	NOUN
ijtc-462	236	75	1343,5	1343,5	NUM
ijtc-462	237	1	1518,8	1518,8	NUM
ijtc-462	237	2	1546,1	1546,1	NUM
ijtc-462	237	3	1285,1	1285,1	NUM
ijtc-462	237	4	%	%	NOUN
ijtc-462	237	5	thd	thd	NOUN
ijtc-462	237	6	pdb	pdb	PROPN
ijtc-462	238	1	9,89	9,89	NOUN
ijtc-462	238	2	10,24	10,24	NUM
ijtc-462	238	3	9,76	9,76	NUM
ijtc-462	239	1	8,33	8,33	NUM
ijtc-462	239	2	0	0	NUM
ijtc-462	239	3	200	200	NUM
ijtc-462	239	4	400	400	NUM
ijtc-462	239	5	600	600	NUM
ijtc-462	239	6	800	800	NUM
ijtc-462	239	7	1000	1000	NUM
ijtc-462	239	8	1200	1200	NUM
ijtc-462	239	9	1400	1400	NUM
ijtc-462	239	10	1600	1600	NUM
ijtc-462	239	11	1800	1800	NUM
ijtc-462	239	12	a	a	PRON
ijtc-462	239	13	xi	xi	X
ijtc-462	239	14	s	s	PROPN
ijtc-462	239	15	ti	ti	X
ijtc-462	239	16	tl	tl	PROPN
ijtc-462	239	17	e	e	PROPN
ijtc-462	239	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-462	239	19	automatic	automatic	ADJ
ijtc-462	239	20	exchange	exchange	NOUN
ijtc-462	239	21	of	of	ADP
ijtc-462	239	22	information	information	NOUN
ijtc-462	239	23	review	review	NOUN
ijtc-462	239	24	from	from	ADP
ijtc-462	239	25	the	the	DET
ijtc-462	239	26	perspective	perspective	NOUN
ijtc-462	239	27	of	of	ADP
ijtc-462	239	28	its	its	PRON
ijtc-462	239	29	effectives	effective	NOUN
ijtc-462	239	30	in	in	ADP
ijtc-462	239	31	minimizing	minimize	VERB
ijtc-462	239	32	tax	tax	NOUN
ijtc-462	239	33	evasion	evasion	NOUN
ijtc-462	239	34	pohan	pohan	NOUN
ijtc-462	239	35	,	,	PUNCT
ijtc-462	239	36	rahmi	rahmi	NOUN
ijtc-462	239	37	,	,	PUNCT
ijtc-462	239	38	arimbhi	arimbhi	ADJ
ijtc-462	239	39	,	,	PUNCT
ijtc-462	239	40	and	and	CCONJ
ijtc-462	239	41	junaidi	junaidi	NOUN
ijtc-462	239	42	129	129	NUM
ijtc-462	239	43	|	|	ADV
ijtc-462	239	44	ilomata	ilomata	PROPN
ijtc-462	239	45	international	international	ADJ
ijtc-462	239	46	journal	journal	NOUN
ijtc-462	239	47	of	of	ADP
ijtc-462	239	48	tax	tax	PROPN
ijtc-462	239	49	&	&	CCONJ
ijtc-462	239	50	accounting	accounting	PROPN
ijtc-462	239	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	239	52	increased	increase	VERB
ijtc-462	239	53	economic	economic	ADJ
ijtc-462	239	54	performance	performance	NOUN
ijtc-462	239	55	and	and	CCONJ
ijtc-462	239	56	prices	price	NOUN
ijtc-462	239	57	of	of	ADP
ijtc-462	239	58	key	key	ADJ
ijtc-462	239	59	commodities	commodity	NOUN
ijtc-462	239	60	.	.	PUNCT
ijtc-462	240	1	from	from	ADP
ijtc-462	240	2	2019	2019	NUM
ijtc-462	240	3	to	to	ADP
ijtc-462	240	4	2020	2020	NUM
ijtc-462	240	5	tax	tax	NOUN
ijtc-462	240	6	revenues	revenue	NOUN
ijtc-462	240	7	contracted	contract	VERB
ijtc-462	240	8	to	to	ADP
ijtc-462	240	9	9.76%(2019	9.76%(2019	NUM
ijtc-462	240	10	)	)	PUNCT
ijtc-462	240	11	8.33%(2020	8.33%(2020	NUM
ijtc-462	240	12	)	)	PUNCT
ijtc-462	240	13	,	,	PUNCT
ijtc-462	240	14	as	as	ADP
ijtc-462	240	15	a	a	DET
ijtc-462	240	16	result	result	NOUN
ijtc-462	240	17	of	of	ADP
ijtc-462	240	18	the	the	DET
ijtc-462	240	19	economic	economic	ADJ
ijtc-462	240	20	slowdown	slowdown	NOUN
ijtc-462	240	21	and	and	CCONJ
ijtc-462	240	22	the	the	DET
ijtc-462	240	23	provision	provision	NOUN
ijtc-462	240	24	of	of	ADP
ijtc-462	240	25	incentives	incentive	NOUN
ijtc-462	240	26	.	.	PUNCT
ijtc-462	241	1	the	the	DET
ijtc-462	241	2	scheme	scheme	NOUN
ijtc-462	241	3	for	for	ADP
ijtc-462	241	4	exchanging	exchange	VERB
ijtc-462	241	5	financial	financial	ADJ
ijtc-462	241	6	information	information	NOUN
ijtc-462	241	7	emerged	emerge	VERB
ijtc-462	241	8	along	along	ADP
ijtc-462	241	9	with	with	ADP
ijtc-462	241	10	the	the	DET
ijtc-462	241	11	prevalence	prevalence	NOUN
ijtc-462	241	12	and	and	CCONJ
ijtc-462	241	13	variety	variety	NOUN
ijtc-462	241	14	of	of	ADP
ijtc-462	241	15	tax	tax	NOUN
ijtc-462	241	16	avoidance	avoidance	NOUN
ijtc-462	241	17	practices	practice	NOUN
ijtc-462	241	18	through	through	ADP
ijtc-462	241	19	transactions	transaction	NOUN
ijtc-462	241	20	across	across	ADP
ijtc-462	241	21	jurisdictional	jurisdictional	ADJ
ijtc-462	241	22	borders	border	NOUN
ijtc-462	241	23	.	.	PUNCT
ijtc-462	242	1	the	the	DET
ijtc-462	242	2	tax	tax	NOUN
ijtc-462	242	3	authorities	authority	NOUN
ijtc-462	242	4	have	have	AUX
ijtc-462	242	5	been	be	AUX
ijtc-462	242	6	running	run	VERB
ijtc-462	242	7	the	the	DET
ijtc-462	242	8	aeoi	aeoi	NOUN
ijtc-462	242	9	since	since	SCONJ
ijtc-462	242	10	2018	2018	NUM
ijtc-462	242	11	.	.	PUNCT
ijtc-462	243	1	the	the	DET
ijtc-462	243	2	performance	performance	NOUN
ijtc-462	243	3	of	of	ADP
ijtc-462	243	4	tax	tax	NOUN
ijtc-462	243	5	revenues	revenue	NOUN
ijtc-462	243	6	in	in	ADP
ijtc-462	243	7	2020	2020	NUM
ijtc-462	243	8	was	be	AUX
ijtc-462	243	9	lagging	lag	VERB
ijtc-462	243	10	due	due	ADJ
ijtc-462	243	11	to	to	ADP
ijtc-462	243	12	the	the	DET
ijtc-462	243	13	effects	effect	NOUN
ijtc-462	243	14	of	of	ADP
ijtc-462	243	15	the	the	DET
ijtc-462	243	16	covid	covid	PROPN
ijtc-462	243	17	19	19	NUM
ijtc-462	243	18	pandemic	pandemic	ADJ
ijtc-462	243	19	,	,	PUNCT
ijtc-462	243	20	so	so	SCONJ
ijtc-462	243	21	that	that	SCONJ
ijtc-462	243	22	although	although	SCONJ
ijtc-462	243	23	the	the	DET
ijtc-462	243	24	government	government	NOUN
ijtc-462	243	25	is	be	AUX
ijtc-462	243	26	aggressively	aggressively	ADV
ijtc-462	243	27	carrying	carry	VERB
ijtc-462	243	28	out	out	ADP
ijtc-462	243	29	activities	activity	NOUN
ijtc-462	243	30	in	in	ADP
ijtc-462	243	31	this	this	DET
ijtc-462	243	32	series	series	NOUN
ijtc-462	243	33	of	of	ADP
ijtc-462	243	34	policies	policy	NOUN
ijtc-462	243	35	related	relate	VERB
ijtc-462	243	36	to	to	ADP
ijtc-462	243	37	aeoi	aeoi	NOUN
ijtc-462	243	38	,	,	PUNCT
ijtc-462	243	39	from	from	ADP
ijtc-462	243	40	the	the	DET
ijtc-462	243	41	point	point	NOUN
ijtc-462	243	42	of	of	ADP
ijtc-462	243	43	view	view	NOUN
ijtc-462	243	44	of	of	ADP
ijtc-462	243	45	tax	tax	NOUN
ijtc-462	243	46	revenues	revenue	NOUN
ijtc-462	243	47	there	there	PRON
ijtc-462	243	48	is	be	VERB
ijtc-462	243	49	no	no	DET
ijtc-462	243	50	visible	visible	ADJ
ijtc-462	243	51	result	result	NOUN
ijtc-462	243	52	(	(	PUNCT
ijtc-462	243	53	in	in	ADP
ijtc-462	243	54	the	the	DET
ijtc-462	243	55	form	form	NOUN
ijtc-462	243	56	of	of	ADP
ijtc-462	243	57	an	an	DET
ijtc-462	243	58	increase	increase	NOUN
ijtc-462	243	59	in	in	ADP
ijtc-462	243	60	tax	tax	NOUN
ijtc-462	243	61	revenues	revenue	NOUN
ijtc-462	243	62	that	that	PRON
ijtc-462	243	63	significantly	significantly	ADV
ijtc-462	243	64	since	since	SCONJ
ijtc-462	243	65	the	the	DET
ijtc-462	243	66	implementation	implementation	NOUN
ijtc-462	243	67	of	of	ADP
ijtc-462	243	68	aeoi	aeoi	NOUN
ijtc-462	243	69	in	in	ADP
ijtc-462	243	70	2018	2018	NUM
ijtc-462	243	71	)	)	PUNCT
ijtc-462	243	72	.	.	PUNCT
ijtc-462	244	1	swarum	swarum	PROPN
ijtc-462	244	2	added	add	VERB
ijtc-462	244	3	to	to	ADP
ijtc-462	244	4	the	the	DET
ijtc-462	244	5	statement	statement	NOUN
ijtc-462	244	6	of	of	ADP
ijtc-462	244	7	the	the	DET
ijtc-462	244	8	director	director	NOUN
ijtc-462	244	9	of	of	ADP
ijtc-462	244	10	international	international	ADJ
ijtc-462	244	11	taxation	taxation	NOUN
ijtc-462	244	12	of	of	ADP
ijtc-462	244	13	djp	djp	PROPN
ijtc-462	244	14	john	john	PROPN
ijtc-462	244	15	hutagaol	hutagaol	PROPN
ijtc-462	244	16	who	who	PRON
ijtc-462	244	17	said	say	VERB
ijtc-462	244	18	that	that	SCONJ
ijtc-462	244	19	2020	2020	NUM
ijtc-462	244	20	will	will	AUX
ijtc-462	244	21	be	be	AUX
ijtc-462	244	22	the	the	DET
ijtc-462	244	23	third	third	ADJ
ijtc-462	244	24	year	year	NOUN
ijtc-462	244	25	for	for	SCONJ
ijtc-462	244	26	indonesia	indonesia	PROPN
ijtc-462	244	27	to	to	PART
ijtc-462	244	28	participate	participate	VERB
ijtc-462	244	29	in	in	ADP
ijtc-462	244	30	the	the	DET
ijtc-462	244	31	aeoi	aeoi	NOUN
ijtc-462	244	32	.	.	PUNCT
ijtc-462	245	1	aeoi	aeoi	PROPN
ijtc-462	245	2	continues	continue	VERB
ijtc-462	245	3	to	to	PART
ijtc-462	245	4	be	be	AUX
ijtc-462	245	5	implemented	implement	VERB
ijtc-462	245	6	despite	despite	SCONJ
ijtc-462	245	7	being	be	AUX
ijtc-462	245	8	hampered	hamper	VERB
ijtc-462	245	9	by	by	ADP
ijtc-462	245	10	the	the	DET
ijtc-462	245	11	covid-19	covid-19	PROPN
ijtc-462	245	12	pandemic	pandemic	NOUN
ijtc-462	245	13	.	.	PUNCT
ijtc-462	246	1	indonesia	indonesia	PROPN
ijtc-462	246	2	will	will	AUX
ijtc-462	246	3	receive	receive	VERB
ijtc-462	246	4	aeoi	aeoi	NOUN
ijtc-462	246	5	data	datum	NOUN
ijtc-462	246	6	from	from	ADP
ijtc-462	246	7	103	103	NUM
ijtc-462	246	8	jurisdictions	jurisdiction	NOUN
ijtc-462	246	9	and	and	CCONJ
ijtc-462	246	10	will	will	AUX
ijtc-462	246	11	instead	instead	ADV
ijtc-462	246	12	send	send	VERB
ijtc-462	246	13	aeoi	aeoi	NOUN
ijtc-462	246	14	data	datum	NOUN
ijtc-462	246	15	to	to	ADP
ijtc-462	246	16	85	85	NUM
ijtc-462	246	17	jurisdictions	jurisdiction	NOUN
ijtc-462	246	18	.	.	PUNCT
ijtc-462	247	1	john	john	PROPN
ijtc-462	247	2	said	say	VERB
ijtc-462	247	3	the	the	DET
ijtc-462	247	4	exchange	exchange	NOUN
ijtc-462	247	5	of	of	ADP
ijtc-462	247	6	information	information	NOUN
ijtc-462	247	7	was	be	AUX
ijtc-462	247	8	delayed	delay	VERB
ijtc-462	247	9	from	from	ADP
ijtc-462	247	10	previous	previous	ADJ
ijtc-462	247	11	years	year	NOUN
ijtc-462	247	12	due	due	ADP
ijtc-462	247	13	to	to	ADP
ijtc-462	247	14	the	the	DET
ijtc-462	247	15	covid-19	covid-19	PROPN
ijtc-462	247	16	pandemic	pandemic	NOUN
ijtc-462	247	17	,	,	PUNCT
ijtc-462	247	18	because	because	SCONJ
ijtc-462	247	19	it	it	PRON
ijtc-462	247	20	normally	normally	ADV
ijtc-462	247	21	starts	start	VERB
ijtc-462	247	22	in	in	ADP
ijtc-462	247	23	august	august	PROPN
ijtc-462	247	24	.	.	PUNCT
ijtc-462	248	1	john	john	PROPN
ijtc-462	248	2	hutagaol	hutagaol	PROPN
ijtc-462	248	3	said	say	VERB
ijtc-462	248	4	that	that	SCONJ
ijtc-462	248	5	the	the	DET
ijtc-462	248	6	exchange	exchange	NOUN
ijtc-462	248	7	of	of	ADP
ijtc-462	248	8	financial	financial	ADJ
ijtc-462	248	9	information	information	NOUN
ijtc-462	248	10	through	through	ADP
ijtc-462	248	11	the	the	DET
ijtc-462	248	12	aeoi	aeoi	NOUN
ijtc-462	248	13	scheme	scheme	NOUN
ijtc-462	248	14	was	be	AUX
ijtc-462	248	15	delayed	delay	VERB
ijtc-462	248	16	because	because	SCONJ
ijtc-462	248	17	the	the	DET
ijtc-462	248	18	financial	financial	ADJ
ijtc-462	248	19	services	service	NOUN
ijtc-462	248	20	authority	authority	NOUN
ijtc-462	248	21	(	(	PUNCT
ijtc-462	248	22	ojk	ojk	NOUN
ijtc-462	248	23	)	)	PUNCT
ijtc-462	248	24	relaxed	relax	VERB
ijtc-462	248	25	the	the	DET
ijtc-462	248	26	data	datum	NOUN
ijtc-462	248	27	collection	collection	NOUN
ijtc-462	248	28	time	time	NOUN
ijtc-462	248	29	for	for	ADP
ijtc-462	248	30	2	2	NUM
ijtc-462	248	31	months	month	NOUN
ijtc-462	248	32	.	.	PUNCT
ijtc-462	249	1	this	this	DET
ijtc-462	249	2	policy	policy	NOUN
ijtc-462	249	3	is	be	AUX
ijtc-462	249	4	in	in	ADP
ijtc-462	249	5	response	response	NOUN
ijtc-462	249	6	to	to	ADP
ijtc-462	249	7	the	the	DET
ijtc-462	249	8	current	current	ADJ
ijtc-462	249	9	spread	spread	NOUN
ijtc-462	249	10	of	of	ADP
ijtc-462	249	11	the	the	DET
ijtc-462	249	12	covid-19	covid-19	PROPN
ijtc-462	249	13	pandemic	pandemic	NOUN
ijtc-462	249	14	.	.	PUNCT
ijtc-462	250	1	furthermore	furthermore	ADV
ijtc-462	250	2	,	,	PUNCT
ijtc-462	250	3	the	the	DET
ijtc-462	250	4	dgt	dgt	NOUN
ijtc-462	250	5	of	of	ADP
ijtc-462	250	6	the	the	DET
ijtc-462	250	7	ministry	ministry	PROPN
ijtc-462	250	8	of	of	ADP
ijtc-462	250	9	finance	finance	NOUN
ijtc-462	250	10	will	will	AUX
ijtc-462	250	11	send	send	VERB
ijtc-462	250	12	the	the	DET
ijtc-462	250	13	aeoi	aeoi	NOUN
ijtc-462	250	14	data	datum	NOUN
ijtc-462	250	15	to	to	ADP
ijtc-462	250	16	partner	partner	NOUN
ijtc-462	250	17	jurisdictions	jurisdiction	NOUN
ijtc-462	250	18	no	no	ADV
ijtc-462	250	19	later	later	ADV
ijtc-462	250	20	than	than	ADP
ijtc-462	250	21	the	the	DET
ijtc-462	250	22	end	end	NOUN
ijtc-462	250	23	of	of	ADP
ijtc-462	250	24	november	november	PROPN
ijtc-462	250	25	2020	2020	NUM
ijtc-462	250	26	(	(	PUNCT
ijtc-462	250	27	atpetsi	atpetsi	NOUN
ijtc-462	250	28	,	,	PUNCT
ijtc-462	250	29	2020	2020	NUM
ijtc-462	250	30	)	)	PUNCT
ijtc-462	250	31	.	.	PUNCT
ijtc-462	251	1	executive	executive	ADJ
ijtc-462	251	2	director	director	NOUN
ijtc-462	251	3	of	of	ADP
ijtc-462	251	4	pratama	pratama	NOUN
ijtc-462	251	5	-	-	PUNCT
ijtc-462	251	6	kreston	kreston	PROPN
ijtc-462	251	7	tax	tax	PROPN
ijtc-462	251	8	research	research	PROPN
ijtc-462	251	9	institute	institute	PROPN
ijtc-462	251	10	(	(	PUNCT
ijtc-462	251	11	tri	tri	PROPN
ijtc-462	251	12	)	)	PUNCT
ijtc-462	251	13	prianto	prianto	ADP
ijtc-462	251	14	budi	budi	PROPN
ijtc-462	251	15	saptono	saptono	PROPN
ijtc-462	251	16	revealed	reveal	VERB
ijtc-462	251	17	the	the	DET
ijtc-462	251	18	lack	lack	NOUN
ijtc-462	251	19	of	of	ADP
ijtc-462	251	20	dgt	dgt	NOUN
ijtc-462	251	21	in	in	ADP
ijtc-462	251	22	uti	uti	PROPN
ijtc-462	251	23	lizing	lize	VERB
ijtc-462	251	24	aeoi	aeoi	NOUN
ijtc-462	251	25	data	datum	NOUN
ijtc-462	251	26	.	.	PUNCT
ijtc-462	252	1	according	accord	VERB
ijtc-462	252	2	to	to	ADP
ijtc-462	252	3	him	he	PRON
ijtc-462	252	4	,	,	PUNCT
ijtc-462	252	5	the	the	DET
ijtc-462	252	6	aeoi	aeoi	NOUN
ijtc-462	252	7	data	datum	NOUN
ijtc-462	252	8	obtained	obtain	VERB
ijtc-462	252	9	by	by	ADP
ijtc-462	252	10	dgt	dgt	PROPN
ijtc-462	252	11	also	also	ADV
ijtc-462	252	12	only	only	ADV
ijtc-462	252	13	includes	include	VERB
ijtc-462	252	14	financial	financial	ADJ
ijtc-462	252	15	data	datum	NOUN
ijtc-462	252	16	and	and	CCONJ
ijtc-462	252	17	does	do	AUX
ijtc-462	252	18	not	not	PART
ijtc-462	252	19	include	include	VERB
ijtc-462	252	20	property	property	NOUN
ijtc-462	252	21	data	datum	NOUN
ijtc-462	252	22	and	and	CCONJ
ijtc-462	252	23	crypto	crypto	NOUN
ijtc-462	252	24	currency	currency	NOUN
ijtc-462	252	25	investments	investment	NOUN
ijtc-462	252	26	.	.	PUNCT
ijtc-462	253	1	in	in	ADP
ijtc-462	253	2	addition	addition	NOUN
ijtc-462	253	3	,	,	PUNCT
ijtc-462	253	4	the	the	DET
ijtc-462	253	5	tax	tax	NOUN
ijtc-462	253	6	authorities	authority	NOUN
ijtc-462	253	7	still	still	ADV
ijtc-462	253	8	find	find	VERB
ijtc-462	253	9	it	it	PRON
ijtc-462	253	10	difficult	difficult	ADJ
ijtc-462	253	11	to	to	PART
ijtc-462	253	12	match	match	VERB
ijtc-462	253	13	the	the	DET
ijtc-462	253	14	aeoi	aeoi	NOUN
ijtc-462	253	15	data	datum	NOUN
ijtc-462	253	16	due	due	ADP
ijtc-462	253	17	to	to	ADP
ijtc-462	253	18	several	several	ADJ
ijtc-462	253	19	factors	factor	NOUN
ijtc-462	253	20	.	.	PUNCT
ijtc-462	254	1	first	first	ADV
ijtc-462	254	2	,	,	PUNCT
ijtc-462	254	3	the	the	DET
ijtc-462	254	4	data	datum	NOUN
ijtc-462	254	5	does	do	AUX
ijtc-462	254	6	not	not	PART
ijtc-462	254	7	have	have	VERB
ijtc-462	254	8	a	a	DET
ijtc-462	254	9	taxpayer	taxpayer	NOUN
ijtc-462	254	10	identification	identification	NOUN
ijtc-462	254	11	number	number	NOUN
ijtc-462	254	12	(	(	PUNCT
ijtc-462	254	13	npwp	npwp	NOUN
ijtc-462	254	14	)	)	PUNCT
ijtc-462	254	15	or	or	CCONJ
ijtc-462	254	16	a	a	DET
ijtc-462	254	17	population	population	NOUN
ijtc-462	254	18	identification	identification	NOUN
ijtc-462	254	19	number	number	NOUN
ijtc-462	254	20	(	(	PUNCT
ijtc-462	254	21	nik	nik	PROPN
ijtc-462	254	22	)	)	PUNCT
ijtc-462	254	23	.	.	PUNCT
ijtc-462	255	1	second	second	ADJ
ijtc-462	255	2	,	,	PUNCT
ijtc-462	255	3	the	the	DET
ijtc-462	255	4	data	datum	NOUN
ijtc-462	255	5	does	do	AUX
ijtc-462	255	6	not	not	PART
ijtc-462	255	7	inform	inform	VERB
ijtc-462	255	8	the	the	DET
ijtc-462	255	9	address	address	NOUN
ijtc-462	255	10	of	of	ADP
ijtc-462	255	11	the	the	DET
ijtc-462	255	12	account	account	NOUN
ijtc-462	255	13	holder	holder	NOUN
ijtc-462	255	14	abroad	abroad	ADV
ijtc-462	255	15	.	.	PUNCT
ijtc-462	256	1	"	"	PUNCT
ijtc-462	256	2	in	in	ADP
ijtc-462	256	3	the	the	DET
ijtc-462	256	4	end	end	NOUN
ijtc-462	256	5	,	,	PUNCT
ijtc-462	256	6	the	the	DET
ijtc-462	256	7	tax	tax	NOUN
ijtc-462	256	8	authorities	authority	NOUN
ijtc-462	256	9	have	have	AUX
ijtc-462	256	10	not	not	PART
ijtc-462	256	11	been	be	AUX
ijtc-462	256	12	able	able	ADJ
ijtc-462	256	13	to	to	PART
ijtc-462	256	14	optimize	optimize	VERB
ijtc-462	256	15	the	the	DET
ijtc-462	256	16	aeoi	aeoi	NOUN
ijtc-462	256	17	data	datum	NOUN
ijtc-462	256	18	for	for	ADP
ijtc-462	256	19	2018	2018	NUM
ijtc-462	256	20	and	and	CCONJ
ijtc-462	256	21	2019	2019	NUM
ijtc-462	256	22	so	so	SCONJ
ijtc-462	256	23	they	they	PRON
ijtc-462	256	24	can	can	AUX
ijtc-462	256	25	not	not	PART
ijtc-462	256	26	pursue	pursue	VERB
ijtc-462	256	27	offshore	offshore	ADJ
ijtc-462	256	28	tax	tax	NOUN
ijtc-462	256	29	evasion	evasion	NOUN
ijtc-462	256	30	actors	actor	NOUN
ijtc-462	256	31	,	,	PUNCT
ijtc-462	256	32	"	"	PUNCT
ijtc-462	256	33	(	(	PUNCT
ijtc-462	256	34	siswanto	siswanto	ADP
ijtc-462	256	35	,	,	PUNCT
ijtc-462	256	36	2022	2022	NUM
ijtc-462	256	37	)	)	PUNCT
ijtc-462	256	38	.	.	PUNCT
ijtc-462	257	1	3	3	X
ijtc-462	257	2	.	.	X
ijtc-462	257	3	tax	tax	NOUN
ijtc-462	257	4	advoidance	advoidance	NOUN
ijtc-462	257	5	&	&	CCONJ
ijtc-462	257	6	tax	tax	NOUN
ijtc-462	257	7	evasion	evasion	NOUN
ijtc-462	257	8	the	the	DET
ijtc-462	257	9	practice	practice	NOUN
ijtc-462	257	10	of	of	ADP
ijtc-462	257	11	tax	tax	NOUN
ijtc-462	257	12	avoidance	avoidance	NOUN
ijtc-462	257	13	is	be	AUX
ijtc-462	257	14	divided	divide	VERB
ijtc-462	257	15	into	into	ADP
ijtc-462	257	16	two	two	NUM
ijtc-462	257	17	parts	part	NOUN
ijtc-462	257	18	,	,	PUNCT
ijtc-462	257	19	namely	namely	ADV
ijtc-462	257	20	tax	tax	NOUN
ijtc-462	257	21	avoidance	avoidance	NOUN
ijtc-462	257	22	and	and	CCONJ
ijtc-462	257	23	tax	tax	NOUN
ijtc-462	257	24	evasion	evasion	NOUN
ijtc-462	257	25	,	,	PUNCT
ijtc-462	257	26	and	and	CCONJ
ijtc-462	257	27	whatever	whatever	PRON
ijtc-462	257	28	the	the	DET
ijtc-462	257	29	practice	practice	NOUN
ijtc-462	257	30	of	of	ADP
ijtc-462	257	31	tax	tax	NOUN
ijtc-462	257	32	avoidance	avoidance	NOUN
ijtc-462	257	33	is	be	AUX
ijtc-462	257	34	never	never	ADV
ijtc-462	257	35	morally	morally	ADV
ijtc-462	257	36	justified	justified	ADJ
ijtc-462	257	37	,	,	PUNCT
ijtc-462	257	38	there	there	PRON
ijtc-462	257	39	is	be	VERB
ijtc-462	257	40	an	an	DET
ijtc-462	257	41	old	old	ADJ
ijtc-462	257	42	adage	adage	NOUN
ijtc-462	257	43	"	"	PUNCT
ijtc-462	257	44	no	no	DET
ijtc-462	257	45	one	one	NOUN
ijtc-462	257	46	likes	like	VERB
ijtc-462	257	47	to	to	PART
ijtc-462	257	48	pay	pay	VERB
ijtc-462	257	49	taxes	taxis	NOUN
ijtc-462	257	50	"	"	PUNCT
ijtc-462	257	51	but	but	CCONJ
ijtc-462	257	52	all	all	PRON
ijtc-462	257	53	agree	agree	VERB
ijtc-462	257	54	that	that	SCONJ
ijtc-462	257	55	taxes	taxis	NOUN
ijtc-462	257	56	are	be	AUX
ijtc-462	257	57	very	very	ADV
ijtc-462	257	58	important	important	ADJ
ijtc-462	257	59	and	and	CCONJ
ijtc-462	257	60	beneficial	beneficial	ADJ
ijtc-462	257	61	for	for	ADP
ijtc-462	257	62	the	the	DET
ijtc-462	257	63	public	public	ADJ
ijtc-462	257	64	interest	interest	NOUN
ijtc-462	257	65	.	.	PUNCT
ijtc-462	258	1	what	what	PRON
ijtc-462	258	2	is	be	AUX
ijtc-462	258	3	called	call	VERB
ijtc-462	258	4	voluntary	voluntary	ADJ
ijtc-462	258	5	in	in	ADP
ijtc-462	258	6	taxation	taxation	NOUN
ijtc-462	258	7	means	mean	VERB
ijtc-462	258	8	volunteerism	volunteerism	NOUN
ijtc-462	258	9	that	that	PRON
ijtc-462	258	10	arises	arise	VERB
ijtc-462	258	11	because	because	SCONJ
ijtc-462	258	12	of	of	ADP
ijtc-462	258	13	coercion	coercion	NOUN
ijtc-462	258	14	.	.	PUNCT
ijtc-462	259	1	and	and	CCONJ
ijtc-462	259	2	one	one	NUM
ijtc-462	259	3	of	of	ADP
ijtc-462	259	4	the	the	DET
ijtc-462	259	5	main	main	ADJ
ijtc-462	259	6	causes	cause	NOUN
ijtc-462	259	7	of	of	ADP
ijtc-462	259	8	tax	tax	NOUN
ijtc-462	259	9	avoidance	avoidance	NOUN
ijtc-462	259	10	is	be	AUX
ijtc-462	259	11	the	the	DET
ijtc-462	259	12	existence	existence	NOUN
ijtc-462	259	13	of	of	ADP
ijtc-462	259	14	asymmetric	asymmetric	ADJ
ijtc-462	259	15	information	information	NOUN
ijtc-462	259	16	,	,	PUNCT
ijtc-462	259	17	which	which	PRON
ijtc-462	259	18	is	be	AUX
ijtc-462	259	19	a	a	DET
ijtc-462	259	20	condition	condition	NOUN
ijtc-462	259	21	where	where	SCONJ
ijtc-462	259	22	one	one	NUM
ijtc-462	259	23	party	party	NOUN
ijtc-462	259	24	does	do	AUX
ijtc-462	259	25	not	not	PART
ijtc-462	259	26	have	have	VERB
ijtc-462	259	27	information	information	NOUN
ijtc-462	259	28	from	from	ADP
ijtc-462	259	29	the	the	DET
ijtc-462	259	30	other	other	ADJ
ijtc-462	259	31	party	party	NOUN
ijtc-462	259	32	.	.	PUNCT
ijtc-462	260	1	the	the	DET
ijtc-462	260	2	confidentiality	confidentiality	NOUN
ijtc-462	260	3	of	of	ADP
ijtc-462	260	4	the	the	DET
ijtc-462	260	5	information	information	NOUN
ijtc-462	260	6	data	datum	NOUN
ijtc-462	260	7	system	system	NOUN
ijtc-462	260	8	was	be	AUX
ijtc-462	260	9	initially	initially	ADV
ijtc-462	260	10	very	very	ADV
ijtc-462	260	11	well	well	ADV
ijtc-462	260	12	maintained	maintain	VERB
ijtc-462	260	13	so	so	SCONJ
ijtc-462	260	14	that	that	SCONJ
ijtc-462	260	15	the	the	DET
ijtc-462	260	16	dgt	dgt	NOUN
ijtc-462	260	17	could	could	AUX
ijtc-462	260	18	not	not	PART
ijtc-462	260	19	access	access	VERB
ijtc-462	260	20	taxpayer	taxpayer	NOUN
ijtc-462	260	21	data	datum	NOUN
ijtc-462	260	22	at	at	ADP
ijtc-462	260	23	financial	financial	ADJ
ijtc-462	260	24	institutions	institution	NOUN
ijtc-462	260	25	,	,	PUNCT
ijtc-462	260	26	but	but	CCONJ
ijtc-462	260	27	with	with	ADP
ijtc-462	260	28	the	the	DET
ijtc-462	260	29	existence	existence	NOUN
ijtc-462	260	30	of	of	ADP
ijtc-462	260	31	government	government	NOUN
ijtc-462	260	32	regulation	regulation	NOUN
ijtc-462	260	33	in	in	ADP
ijtc-462	260	34	lieu	lieu	NOUN
ijtc-462	260	35	of	of	ADP
ijtc-462	260	36	law	law	NOUN
ijtc-462	260	37	(	(	PUNCT
ijtc-462	260	38	perpu	perpu	NOUN
ijtc-462	260	39	)	)	PUNCT
ijtc-462	260	40	no	no	NOUN
ijtc-462	260	41	.	.	NOUN
ijtc-462	260	42	1	1	NUM
ijtc-462	260	43	of	of	ADP
ijtc-462	260	44	2017	2017	NUM
ijtc-462	260	45	concerning	concern	VERB
ijtc-462	260	46	access	access	NOUN
ijtc-462	260	47	to	to	ADP
ijtc-462	260	48	financial	financial	ADJ
ijtc-462	260	49	information	information	NOUN
ijtc-462	260	50	for	for	ADP
ijtc-462	260	51	tax	tax	NOUN
ijtc-462	260	52	purposes	purpose	NOUN
ijtc-462	260	53	which	which	PRON
ijtc-462	260	54	is	be	AUX
ijtc-462	260	55	clearly	clearly	ADV
ijtc-462	260	56	related	relate	VERB
ijtc-462	260	57	the	the	DET
ijtc-462	260	58	exchange	exchange	NOUN
ijtc-462	260	59	of	of	ADP
ijtc-462	260	60	this	this	DET
ijtc-462	260	61	information	information	NOUN
ijtc-462	260	62	,	,	PUNCT
ijtc-462	260	63	the	the	DET
ijtc-462	260	64	dgt	dgt	NOUN
ijtc-462	260	65	can	can	AUX
ijtc-462	260	66	access	access	VERB
ijtc-462	260	67	taxpayer	taxpayer	NOUN
ijtc-462	260	68	information	information	NOUN
ijtc-462	260	69	data	datum	NOUN
ijtc-462	260	70	from	from	ADP
ijtc-462	260	71	banks	bank	NOUN
ijtc-462	260	72	or	or	CCONJ
ijtc-462	260	73	partner	partner	NOUN
ijtc-462	260	74	countries	country	NOUN
ijtc-462	260	75	.	.	PUNCT
ijtc-462	261	1	this	this	DET
ijtc-462	261	2	condition	condition	NOUN
ijtc-462	261	3	can	can	AUX
ijtc-462	261	4	be	be	AUX
ijtc-462	261	5	minimized	minimize	VERB
ijtc-462	261	6	to	to	PART
ijtc-462	261	7	prevent	prevent	VERB
ijtc-462	261	8	tax	tax	NOUN
ijtc-462	261	9	evasion	evasion	NOUN
ijtc-462	261	10	/	/	SYM
ijtc-462	261	11	evasion	evasion	NOUN
ijtc-462	261	12	.	.	PUNCT
ijtc-462	262	1	because	because	SCONJ
ijtc-462	262	2	it	it	PRON
ijtc-462	262	3	is	be	AUX
ijtc-462	262	4	clear	clear	ADJ
ijtc-462	262	5	that	that	SCONJ
ijtc-462	262	6	there	there	PRON
ijtc-462	262	7	are	be	VERB
ijtc-462	262	8	rules	rule	NOUN
ijtc-462	262	9	,	,	PUNCT
ijtc-462	262	10	there	there	PRON
ijtc-462	262	11	are	be	VERB
ijtc-462	262	12	sanctions	sanction	NOUN
ijtc-462	262	13	and	and	CCONJ
ijtc-462	262	14	fines	fine	NOUN
ijtc-462	262	15	if	if	SCONJ
ijtc-462	262	16	there	there	PRON
ijtc-462	262	17	are	be	VERB
ijtc-462	262	18	taxpayers	taxpayer	NOUN
ijtc-462	262	19	who	who	PRON
ijtc-462	262	20	do	do	VERB
ijtc-462	262	21	tax	tax	NOUN
ijtc-462	262	22	avoidance	avoidance	NOUN
ijtc-462	262	23	/	/	SYM
ijtc-462	262	24	evasion	evasion	NOUN
ijtc-462	262	25	.	.	PUNCT
ijtc-462	263	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	263	2	automatic	automatic	ADJ
ijtc-462	263	3	exchange	exchange	NOUN
ijtc-462	263	4	of	of	ADP
ijtc-462	263	5	information	information	NOUN
ijtc-462	263	6	review	review	NOUN
ijtc-462	263	7	from	from	ADP
ijtc-462	263	8	the	the	DET
ijtc-462	263	9	perspective	perspective	NOUN
ijtc-462	263	10	of	of	ADP
ijtc-462	263	11	its	its	PRON
ijtc-462	263	12	effectives	effective	NOUN
ijtc-462	263	13	in	in	ADP
ijtc-462	263	14	minimizing	minimize	VERB
ijtc-462	263	15	tax	tax	NOUN
ijtc-462	263	16	evasion	evasion	NOUN
ijtc-462	263	17	pohan	pohan	NOUN
ijtc-462	263	18	,	,	PUNCT
ijtc-462	263	19	rahmi	rahmi	NOUN
ijtc-462	263	20	,	,	PUNCT
ijtc-462	263	21	arimbhi	arimbhi	ADJ
ijtc-462	263	22	,	,	PUNCT
ijtc-462	263	23	and	and	CCONJ
ijtc-462	263	24	junaidi	junaidi	NOUN
ijtc-462	263	25	130	130	NUM
ijtc-462	263	26	|	|	ADV
ijtc-462	263	27	ilomata	ilomata	PROPN
ijtc-462	263	28	international	international	ADJ
ijtc-462	263	29	journal	journal	NOUN
ijtc-462	263	30	of	of	ADP
ijtc-462	263	31	tax	tax	PROPN
ijtc-462	263	32	&	&	CCONJ
ijtc-462	263	33	accounting	accounting	PROPN
ijtc-462	263	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	263	35	aldo	aldo	PROPN
ijtc-462	263	36	explained	explain	VERB
ijtc-462	263	37	that	that	SCONJ
ijtc-462	263	38	one	one	NUM
ijtc-462	263	39	of	of	ADP
ijtc-462	263	40	the	the	DET
ijtc-462	263	41	main	main	ADJ
ijtc-462	263	42	causes	cause	NOUN
ijtc-462	263	43	of	of	ADP
ijtc-462	263	44	tax	tax	NOUN
ijtc-462	263	45	avoidance	avoidance	NOUN
ijtc-462	263	46	is	be	AUX
ijtc-462	263	47	the	the	DET
ijtc-462	263	48	existence	existence	NOUN
ijtc-462	263	49	of	of	ADP
ijtc-462	263	50	asymmetric	asymmetric	ADJ
ijtc-462	263	51	information	information	NOUN
ijtc-462	263	52	,	,	PUNCT
ijtc-462	263	53	which	which	PRON
ijtc-462	263	54	is	be	AUX
ijtc-462	263	55	a	a	DET
ijtc-462	263	56	condition	condition	NOUN
ijtc-462	263	57	where	where	SCONJ
ijtc-462	263	58	one	one	NUM
ijtc-462	263	59	party	party	NOUN
ijtc-462	263	60	does	do	AUX
ijtc-462	263	61	not	not	PART
ijtc-462	263	62	have	have	VERB
ijtc-462	263	63	information	information	NOUN
ijtc-462	263	64	from	from	ADP
ijtc-462	263	65	the	the	DET
ijtc-462	263	66	other	other	ADJ
ijtc-462	263	67	party	party	NOUN
ijtc-462	263	68	.	.	PUNCT
ijtc-462	264	1	in	in	ADP
ijtc-462	264	2	this	this	DET
ijtc-462	264	3	case	case	NOUN
ijtc-462	264	4	the	the	DET
ijtc-462	264	5	tax	tax	NOUN
ijtc-462	264	6	authorities	authority	NOUN
ijtc-462	264	7	do	do	AUX
ijtc-462	264	8	not	not	PART
ijtc-462	264	9	know	know	VERB
ijtc-462	264	10	the	the	DET
ijtc-462	264	11	information	information	NOUN
ijtc-462	264	12	stored	store	VERB
ijtc-462	264	13	by	by	ADP
ijtc-462	264	14	the	the	DET
ijtc-462	264	15	taxpayer	taxpayer	NOUN
ijtc-462	264	16	.	.	PUNCT
ijtc-462	265	1	with	with	ADP
ijtc-462	265	2	the	the	DET
ijtc-462	265	3	aeoi	aeoi	NOUN
ijtc-462	265	4	,	,	PUNCT
ijtc-462	265	5	this	this	DET
ijtc-462	265	6	condition	condition	NOUN
ijtc-462	265	7	can	can	AUX
ijtc-462	265	8	be	be	AUX
ijtc-462	265	9	minimized	minimize	VERB
ijtc-462	265	10	because	because	SCONJ
ijtc-462	265	11	there	there	PRON
ijtc-462	265	12	are	be	VERB
ijtc-462	265	13	clear	clear	ADJ
ijtc-462	265	14	rules	rule	NOUN
ijtc-462	265	15	,	,	PUNCT
ijtc-462	265	16	there	there	PRON
ijtc-462	265	17	are	be	VERB
ijtc-462	265	18	sanctions	sanction	NOUN
ijtc-462	265	19	and	and	CCONJ
ijtc-462	265	20	fines	fine	NOUN
ijtc-462	265	21	if	if	SCONJ
ijtc-462	265	22	there	there	PRON
ijtc-462	265	23	are	be	VERB
ijtc-462	265	24	taxpayers	taxpayer	NOUN
ijtc-462	265	25	who	who	PRON
ijtc-462	265	26	do	do	VERB
ijtc-462	265	27	tax	tax	NOUN
ijtc-462	265	28	avoidance	avoidance	NOUN
ijtc-462	265	29	/	/	SYM
ijtc-462	265	30	evasion	evasion	NOUN
ijtc-462	265	31	.	.	PUNCT
ijtc-462	266	1	dgt	dgt	PROPN
ijtc-462	266	2	regulates	regulate	VERB
ijtc-462	266	3	this	this	DET
ijtc-462	266	4	information	information	NOUN
ijtc-462	266	5	exchange	exchange	NOUN
ijtc-462	266	6	system	system	NOUN
ijtc-462	266	7	by	by	ADP
ijtc-462	266	8	socializing	socialize	VERB
ijtc-462	266	9	and	and	CCONJ
ijtc-462	266	10	collaborating	collaborate	VERB
ijtc-462	266	11	with	with	ADP
ijtc-462	266	12	financial	financial	ADJ
ijtc-462	266	13	institutions	institution	NOUN
ijtc-462	266	14	and	and	CCONJ
ijtc-462	266	15	partner	partner	NOUN
ijtc-462	266	16	countries	country	NOUN
ijtc-462	266	17	with	with	ADP
ijtc-462	266	18	the	the	DET
ijtc-462	266	19	cts	cts	NOUN
ijtc-462	266	20	system	system	NOUN
ijtc-462	266	21	for	for	ADP
ijtc-462	266	22	the	the	DET
ijtc-462	266	23	use	use	NOUN
ijtc-462	266	24	of	of	ADP
ijtc-462	266	25	aeoi	aeoi	NOUN
ijtc-462	266	26	information	information	NOUN
ijtc-462	266	27	so	so	SCONJ
ijtc-462	266	28	that	that	SCONJ
ijtc-462	266	29	tax	tax	NOUN
ijtc-462	266	30	evaders	evader	NOUN
ijtc-462	266	31	know	know	VERB
ijtc-462	266	32	that	that	SCONJ
ijtc-462	266	33	dgt	dgt	PROPN
ijtc-462	266	34	is	be	AUX
ijtc-462	266	35	acting	act	VERB
ijtc-462	266	36	on	on	ADP
ijtc-462	266	37	any	any	DET
ijtc-462	266	38	behavior	behavior	NOUN
ijtc-462	266	39	that	that	PRON
ijtc-462	266	40	violates	violate	VERB
ijtc-462	266	41	the	the	DET
ijtc-462	266	42	rules	rule	NOUN
ijtc-462	266	43	.	.	PUNCT
ijtc-462	267	1	so	so	ADV
ijtc-462	267	2	far	far	ADV
ijtc-462	267	3	,	,	PUNCT
ijtc-462	267	4	according	accord	VERB
ijtc-462	267	5	to	to	ADP
ijtc-462	267	6	aldo	aldo	PROPN
ijtc-462	267	7	,	,	PUNCT
ijtc-462	267	8	the	the	DET
ijtc-462	267	9	aeoi	aeoi	NOUN
ijtc-462	267	10	system	system	NOUN
ijtc-462	267	11	has	have	AUX
ijtc-462	267	12	been	be	AUX
ijtc-462	267	13	implemented	implement	VERB
ijtc-462	267	14	in	in	ADP
ijtc-462	267	15	indonesia	indonesia	PROPN
ijtc-462	267	16	,	,	PUNCT
ijtc-462	267	17	and	and	CCONJ
ijtc-462	267	18	its	its	PRON
ijtc-462	267	19	implementation	implementation	NOUN
ijtc-462	267	20	is	be	AUX
ijtc-462	267	21	quite	quite	ADV
ijtc-462	267	22	effective	effective	ADJ
ijtc-462	267	23	and	and	CCONJ
ijtc-462	267	24	according	accord	VERB
ijtc-462	267	25	to	to	ADP
ijtc-462	267	26	international	international	ADJ
ijtc-462	267	27	standards	standard	NOUN
ijtc-462	267	28	because	because	SCONJ
ijtc-462	267	29	this	this	DET
ijtc-462	267	30	information	information	NOUN
ijtc-462	267	31	is	be	AUX
ijtc-462	267	32	very	very	ADV
ijtc-462	267	33	difficult	difficult	ADJ
ijtc-462	267	34	for	for	SCONJ
ijtc-462	267	35	us	we	PRON
ijtc-462	267	36	to	to	PART
ijtc-462	267	37	obtain	obtain	VERB
ijtc-462	267	38	before	before	ADV
ijtc-462	267	39	but	but	CCONJ
ijtc-462	267	40	now	now	ADV
ijtc-462	267	41	it	it	PRON
ijtc-462	267	42	is	be	AUX
ijtc-462	267	43	easier	easy	ADJ
ijtc-462	267	44	,	,	PUNCT
ijtc-462	267	45	and	and	CCONJ
ijtc-462	267	46	information	information	NOUN
ijtc-462	267	47	for	for	ADP
ijtc-462	267	48	aeoi	aeoi	NOUN
ijtc-462	267	49	we	we	PRON
ijtc-462	267	50	get	get	VERB
ijtc-462	267	51	directly	directly	ADV
ijtc-462	267	52	through	through	ADP
ijtc-462	267	53	the	the	DET
ijtc-462	267	54	cts	cts	PROPN
ijtc-462	267	55	system	system	NOUN
ijtc-462	267	56	every	every	DET
ijtc-462	267	57	year	year	NOUN
ijtc-462	267	58	.	.	PUNCT
ijtc-462	268	1	this	this	PRON
ijtc-462	268	2	is	be	AUX
ijtc-462	268	3	direct	direct	ADJ
ijtc-462	268	4	information	information	NOUN
ijtc-462	268	5	from	from	ADP
ijtc-462	268	6	partner	partner	NOUN
ijtc-462	268	7	countries	country	NOUN
ijtc-462	268	8	,	,	PUNCT
ijtc-462	268	9	not	not	PART
ijtc-462	268	10	information	information	NOUN
ijtc-462	268	11	from	from	ADP
ijtc-462	268	12	institutions	institution	NOUN
ijtc-462	268	13	that	that	PRON
ijtc-462	268	14	are	be	AUX
ijtc-462	268	15	not	not	PART
ijtc-462	268	16	clear	clear	ADJ
ijtc-462	268	17	.	.	PUNCT
ijtc-462	269	1	but	but	CCONJ
ijtc-462	269	2	even	even	ADV
ijtc-462	269	3	if	if	SCONJ
ijtc-462	269	4	we	we	PRON
ijtc-462	269	5	make	make	VERB
ijtc-462	269	6	it	it	PRON
ijtc-462	269	7	even	even	ADV
ijtc-462	269	8	better	well	ADV
ijtc-462	269	9	,	,	PUNCT
ijtc-462	269	10	it	it	PRON
ijtc-462	269	11	is	be	AUX
ijtc-462	269	12	related	relate	VERB
ijtc-462	269	13	to	to	ADP
ijtc-462	269	14	the	the	DET
ijtc-462	269	15	completeness	completeness	NOUN
ijtc-462	269	16	of	of	ADP
ijtc-462	269	17	the	the	DET
ijtc-462	269	18	data	datum	NOUN
ijtc-462	269	19	because	because	SCONJ
ijtc-462	269	20	if	if	SCONJ
ijtc-462	269	21	we	we	PRON
ijtc-462	269	22	can	can	AUX
ijtc-462	269	23	improve	improve	VERB
ijtc-462	269	24	it	it	PRON
ijtc-462	269	25	,	,	PUNCT
ijtc-462	269	26	we	we	PRON
ijtc-462	269	27	can	can	AUX
ijtc-462	269	28	add	add	VERB
ijtc-462	269	29	a	a	DET
ijtc-462	269	30	tax	tax	NOUN
ijtc-462	269	31	review	review	NOUN
ijtc-462	269	32	,	,	PUNCT
ijtc-462	269	33	but	but	CCONJ
ijtc-462	269	34	that	that	PRON
ijtc-462	269	35	is	be	AUX
ijtc-462	269	36	beyond	beyond	ADP
ijtc-462	269	37	the	the	DET
ijtc-462	269	38	control	control	NOUN
ijtc-462	269	39	of	of	ADP
ijtc-462	269	40	the	the	DET
ijtc-462	269	41	dgt	dgt	NOUN
ijtc-462	269	42	because	because	SCONJ
ijtc-462	269	43	the	the	DET
ijtc-462	269	44	completeness	completeness	NOUN
ijtc-462	269	45	of	of	ADP
ijtc-462	269	46	the	the	DET
ijtc-462	269	47	data	datum	NOUN
ijtc-462	269	48	is	be	AUX
ijtc-462	269	49	determined	determine	VERB
ijtc-462	269	50	by	by	ADP
ijtc-462	269	51	the	the	DET
ijtc-462	269	52	sending	send	VERB
ijtc-462	269	53	party	party	NOUN
ijtc-462	269	54	,	,	PUNCT
ijtc-462	269	55	that	that	PRON
ijtc-462	269	56	is	be	AUX
ijtc-462	269	57	a	a	DET
ijtc-462	269	58	bit	bit	NOUN
ijtc-462	269	59	difficult	difficult	ADJ
ijtc-462	269	60	to	to	PART
ijtc-462	269	61	be	be	AUX
ijtc-462	269	62	resolved	resolve	VERB
ijtc-462	269	63	through	through	ADP
ijtc-462	269	64	multilateral	multilateral	ADJ
ijtc-462	269	65	discussions	discussion	NOUN
ijtc-462	269	66	.	.	PUNCT
ijtc-462	270	1	but	but	CCONJ
ijtc-462	270	2	if	if	SCONJ
ijtc-462	270	3	it	it	PRON
ijtc-462	270	4	could	could	AUX
ijtc-462	270	5	be	be	AUX
ijtc-462	270	6	done	do	VERB
ijtc-462	270	7	it	it	PRON
ijtc-462	270	8	would	would	AUX
ijtc-462	270	9	increase	increase	VERB
ijtc-462	270	10	very	very	ADV
ijtc-462	270	11	drastically	drastically	ADV
ijtc-462	270	12	.	.	PUNCT
ijtc-462	270	13	”	"	PUNCT
ijtc-462	271	1	currently	currently	ADV
ijtc-462	271	2	,	,	PUNCT
ijtc-462	271	3	indonesia	indonesia	PROPN
ijtc-462	271	4	is	be	AUX
ijtc-462	271	5	undergoing	undergo	VERB
ijtc-462	271	6	peer	peer	NOUN
ijtc-462	271	7	review	review	NOUN
ijtc-462	271	8	of	of	ADP
ijtc-462	271	9	assessment	assessment	NOUN
ijtc-462	271	10	documents	document	NOUN
ijtc-462	271	11	for	for	ADP
ijtc-462	271	12	assessment	assessment	NOUN
ijtc-462	271	13	of	of	ADP
ijtc-462	271	14	beps	bep	NOUN
ijtc-462	271	15	minimum	minimum	NOUN
ijtc-462	271	16	standards	standard	NOUN
ijtc-462	271	17	from	from	ADP
ijtc-462	271	18	the	the	DET
ijtc-462	271	19	oecd	oecd	PROPN
ijtc-462	271	20	.	.	PUNCT
ijtc-462	272	1	and	and	CCONJ
ijtc-462	272	2	if	if	SCONJ
ijtc-462	272	3	there	there	PRON
ijtc-462	272	4	is	be	VERB
ijtc-462	272	5	something	something	PRON
ijtc-462	272	6	you	you	PRON
ijtc-462	272	7	want	want	VERB
ijtc-462	272	8	to	to	PART
ijtc-462	272	9	improve	improve	VERB
ijtc-462	272	10	,	,	PUNCT
ijtc-462	272	11	it	it	PRON
ijtc-462	272	12	is	be	AUX
ijtc-462	272	13	in	in	ADP
ijtc-462	272	14	terms	term	NOUN
ijtc-462	272	15	of	of	ADP
ijtc-462	272	16	completeness	completeness	NOUN
ijtc-462	272	17	of	of	ADP
ijtc-462	272	18	data	datum	NOUN
ijtc-462	272	19	from	from	ADP
ijtc-462	272	20	partner	partner	NOUN
ijtc-462	272	21	countries	country	NOUN
ijtc-462	272	22	.	.	PUNCT
ijtc-462	273	1	in	in	ADP
ijtc-462	273	2	terms	term	NOUN
ijtc-462	273	3	of	of	ADP
ijtc-462	273	4	the	the	DET
ijtc-462	273	5	imposition	imposition	NOUN
ijtc-462	273	6	of	of	ADP
ijtc-462	273	7	tax	tax	NOUN
ijtc-462	273	8	sanctions	sanction	NOUN
ijtc-462	273	9	on	on	ADP
ijtc-462	273	10	the	the	DET
ijtc-462	273	11	taxpayer	taxpayer	NOUN
ijtc-462	273	12	's	's	PART
ijtc-462	273	13	actions	action	NOUN
ijtc-462	273	14	to	to	PART
ijtc-462	273	15	carry	carry	VERB
ijtc-462	273	16	out	out	ADP
ijtc-462	273	17	tax	tax	NOUN
ijtc-462	273	18	evasion	evasion	NOUN
ijtc-462	273	19	,	,	PUNCT
ijtc-462	273	20	basically	basically	ADV
ijtc-462	273	21	tax	tax	NOUN
ijtc-462	273	22	evasion	evasion	NOUN
ijtc-462	273	23	is	be	AUX
ijtc-462	273	24	characterized	characterize	VERB
ijtc-462	273	25	by	by	ADP
ijtc-462	273	26	tax	tax	NOUN
ijtc-462	273	27	avoidance	avoidance	NOUN
ijtc-462	273	28	that	that	PRON
ijtc-462	273	29	is	be	AUX
ijtc-462	273	30	carried	carry	VERB
ijtc-462	273	31	out	out	ADP
ijtc-462	273	32	illegally	illegally	ADV
ijtc-462	273	33	in	in	ADP
ijtc-462	273	34	the	the	DET
ijtc-462	273	35	sense	sense	NOUN
ijtc-462	273	36	that	that	SCONJ
ijtc-462	273	37	it	it	PRON
ijtc-462	273	38	is	be	AUX
ijtc-462	273	39	contrary	contrary	ADJ
ijtc-462	273	40	to	to	ADP
ijtc-462	273	41	the	the	DET
ijtc-462	273	42	applicable	applicable	ADJ
ijtc-462	273	43	tax	tax	NOUN
ijtc-462	273	44	provisions	provision	NOUN
ijtc-462	273	45	.	.	PUNCT
ijtc-462	274	1	there	there	PRON
ijtc-462	274	2	have	have	AUX
ijtc-462	274	3	been	be	AUX
ijtc-462	274	4	many	many	ADJ
ijtc-462	274	5	examples	example	NOUN
ijtc-462	274	6	of	of	ADP
ijtc-462	274	7	actors	actor	NOUN
ijtc-462	274	8	carrying	carry	VERB
ijtc-462	274	9	out	out	ADP
ijtc-462	274	10	this	this	DET
ijtc-462	274	11	tax	tax	NOUN
ijtc-462	274	12	evasion	evasion	NOUN
ijtc-462	274	13	practice	practice	NOUN
ijtc-462	274	14	which	which	PRON
ijtc-462	274	15	have	have	AUX
ijtc-462	274	16	been	be	AUX
ijtc-462	274	17	reported	report	VERB
ijtc-462	274	18	in	in	ADP
ijtc-462	274	19	mass	mass	ADJ
ijtc-462	274	20	media	medium	NOUN
ijtc-462	274	21	/	/	SYM
ijtc-462	274	22	social	social	ADJ
ijtc-462	274	23	media	medium	NOUN
ijtc-462	274	24	print	print	NOUN
ijtc-462	274	25	media	medium	NOUN
ijtc-462	274	26	,	,	PUNCT
ijtc-462	274	27	and	and	CCONJ
ijtc-462	274	28	this	this	PRON
ijtc-462	274	29	includes	include	VERB
ijtc-462	274	30	the	the	DET
ijtc-462	274	31	case	case	NOUN
ijtc-462	274	32	of	of	ADP
ijtc-462	274	33	the	the	DET
ijtc-462	274	34	asian	asian	ADJ
ijtc-462	274	35	agri	agri	NOUN
ijtc-462	274	36	group	group	NOUN
ijtc-462	274	37	(	(	PUNCT
ijtc-462	274	38	aag	aag	PROPN
ijtc-462	274	39	)	)	PUNCT
ijtc-462	274	40	as	as	ADP
ijtc-462	274	41	an	an	DET
ijtc-462	274	42	example	example	NOUN
ijtc-462	274	43	of	of	ADP
ijtc-462	274	44	tax	tax	NOUN
ijtc-462	274	45	evasion	evasion	NOUN
ijtc-462	274	46	which	which	PRON
ijtc-462	274	47	is	be	AUX
ijtc-462	274	48	subject	subject	ADJ
ijtc-462	274	49	to	to	ADP
ijtc-462	274	50	prison	prison	NOUN
ijtc-462	274	51	terms	term	NOUN
ijtc-462	274	52	for	for	ADP
ijtc-462	274	53	the	the	DET
ijtc-462	274	54	perpetrators	perpetrator	NOUN
ijtc-462	274	55	and	and	CCONJ
ijtc-462	274	56	payment	payment	NOUN
ijtc-462	274	57	of	of	ADP
ijtc-462	274	58	embezzled	embezzle	VERB
ijtc-462	274	59	taxes	taxis	NOUN
ijtc-462	274	60	to	to	ADP
ijtc-462	274	61	the	the	DET
ijtc-462	274	62	state	state	NOUN
ijtc-462	274	63	along	along	ADP
ijtc-462	274	64	with	with	ADP
ijtc-462	274	65	imposition	imposition	NOUN
ijtc-462	274	66	a	a	DET
ijtc-462	274	67	100	100	NUM
ijtc-462	274	68	%	%	NOUN
ijtc-462	274	69	fine	fine	ADJ
ijtc-462	274	70	.	.	PUNCT
ijtc-462	275	1	4	4	X
ijtc-462	275	2	.	.	NUM
ijtc-462	275	3	automated	automate	VERB
ijtc-462	275	4	information	information	NOUN
ijtc-462	275	5	exchange	exchange	NOUN
ijtc-462	275	6	inhibiting	inhibit	VERB
ijtc-462	275	7	entities	entity	NOUN
ijtc-462	275	8	a.	a.	NOUN
ijtc-462	275	9	weaknesses	weakness	NOUN
ijtc-462	275	10	:	:	PUNCT
ijtc-462	275	11	the	the	DET
ijtc-462	275	12	implementation	implementation	NOUN
ijtc-462	275	13	of	of	ADP
ijtc-462	275	14	aeoi	aeoi	NOUN
ijtc-462	275	15	in	in	ADP
ijtc-462	275	16	indonesia	indonesia	PROPN
ijtc-462	275	17	has	have	VERB
ijtc-462	275	18	a	a	DET
ijtc-462	275	19	great	great	ADJ
ijtc-462	275	20	opportunity	opportunity	NOUN
ijtc-462	275	21	to	to	PART
ijtc-462	275	22	improve	improve	VERB
ijtc-462	275	23	taxpayer	taxpayer	NOUN
ijtc-462	275	24	compliance	compliance	NOUN
ijtc-462	275	25	along	along	ADP
ijtc-462	275	26	with	with	ADP
ijtc-462	275	27	tax	tax	NOUN
ijtc-462	275	28	revenues	revenue	NOUN
ijtc-462	275	29	.	.	PUNCT
ijtc-462	276	1	however	however	ADV
ijtc-462	276	2	,	,	PUNCT
ijtc-462	276	3	the	the	DET
ijtc-462	276	4	aeoi	aeoi	NOUN
ijtc-462	276	5	also	also	ADV
ijtc-462	276	6	has	have	VERB
ijtc-462	276	7	many	many	ADJ
ijtc-462	276	8	obstacles	obstacle	NOUN
ijtc-462	276	9	and	and	CCONJ
ijtc-462	276	10	challenges	challenge	NOUN
ijtc-462	276	11	,	,	PUNCT
ijtc-462	276	12	especially	especially	ADV
ijtc-462	276	13	since	since	SCONJ
ijtc-462	276	14	indonesia	indonesia	PROPN
ijtc-462	276	15	is	be	AUX
ijtc-462	276	16	a	a	DET
ijtc-462	276	17	developing	develop	VERB
ijtc-462	276	18	country	country	NOUN
ijtc-462	276	19	that	that	PRON
ijtc-462	276	20	continues	continue	VERB
ijtc-462	276	21	to	to	PART
ijtc-462	276	22	strive	strive	VERB
ijtc-462	276	23	to	to	PART
ijtc-462	276	24	meet	meet	VERB
ijtc-462	276	25	global	global	ADJ
ijtc-462	276	26	standards	standard	NOUN
ijtc-462	276	27	for	for	ADP
ijtc-462	276	28	exchanging	exchange	VERB
ijtc-462	276	29	tax	tax	NOUN
ijtc-462	276	30	information	information	NOUN
ijtc-462	276	31	between	between	ADP
ijtc-462	276	32	countries	country	NOUN
ijtc-462	276	33	,	,	PUNCT
ijtc-462	276	34	as	as	SCONJ
ijtc-462	276	35	explained	explain	VERB
ijtc-462	276	36	below	below	ADV
ijtc-462	276	37	:	:	PUNCT
ijtc-462	276	38	1	1	X
ijtc-462	276	39	)	)	PUNCT
ijtc-462	276	40	the	the	DET
ijtc-462	276	41	readiness	readiness	NOUN
ijtc-462	276	42	of	of	ADP
ijtc-462	276	43	the	the	DET
ijtc-462	276	44	internal	internal	ADJ
ijtc-462	276	45	system	system	NOUN
ijtc-462	276	46	in	in	ADP
ijtc-462	276	47	each	each	DET
ijtc-462	276	48	country	country	NOUN
ijtc-462	276	49	is	be	AUX
ijtc-462	276	50	different	different	ADJ
ijtc-462	276	51	and	and	CCONJ
ijtc-462	276	52	the	the	DET
ijtc-462	276	53	capacity	capacity	NOUN
ijtc-462	276	54	of	of	ADP
ijtc-462	276	55	each	each	DET
ijtc-462	276	56	country	country	NOUN
ijtc-462	276	57	is	be	AUX
ijtc-462	276	58	different	different	ADJ
ijtc-462	276	59	and	and	CCONJ
ijtc-462	276	60	can	can	AUX
ijtc-462	276	61	affect	affect	VERB
ijtc-462	276	62	the	the	DET
ijtc-462	276	63	quality	quality	NOUN
ijtc-462	276	64	of	of	ADP
ijtc-462	276	65	data	datum	NOUN
ijtc-462	276	66	information	information	NOUN
ijtc-462	276	67	.	.	PUNCT
ijtc-462	277	1	aldo	aldo	PROPN
ijtc-462	277	2	said	say	VERB
ijtc-462	277	3	that	that	SCONJ
ijtc-462	277	4	the	the	DET
ijtc-462	277	5	weakness	weakness	NOUN
ijtc-462	277	6	of	of	ADP
ijtc-462	277	7	automatic	automatic	ADJ
ijtc-462	277	8	exchange	exchange	NOUN
ijtc-462	277	9	is	be	AUX
ijtc-462	277	10	the	the	DET
ijtc-462	277	11	incomplete	incomplete	ADJ
ijtc-462	277	12	or	or	CCONJ
ijtc-462	277	13	unequal	unequal	ADJ
ijtc-462	277	14	data	datum	NOUN
ijtc-462	277	15	completeness	completeness	NOUN
ijtc-462	277	16	of	of	ADP
ijtc-462	277	17	the	the	DET
ijtc-462	277	18	npwp	npwp	NOUN
ijtc-462	277	19	system	system	NOUN
ijtc-462	277	20	from	from	ADP
ijtc-462	277	21	partner	partner	NOUN
ijtc-462	277	22	countries	country	NOUN
ijtc-462	277	23	,	,	PUNCT
ijtc-462	277	24	so	so	SCONJ
ijtc-462	277	25	that	that	SCONJ
ijtc-462	277	26	dgt	dgt	NOUN
ijtc-462	277	27	has	have	VERB
ijtc-462	277	28	difficulty	difficulty	NOUN
ijtc-462	277	29	because	because	SCONJ
ijtc-462	277	30	there	there	PRON
ijtc-462	277	31	is	be	VERB
ijtc-462	277	32	no	no	DET
ijtc-462	277	33	control	control	NOUN
ijtc-462	277	34	feature	feature	NOUN
ijtc-462	277	35	on	on	ADP
ijtc-462	277	36	the	the	DET
ijtc-462	277	37	system	system	NOUN
ijtc-462	277	38	in	in	ADP
ijtc-462	277	39	pairing	pair	VERB
ijtc-462	277	40	the	the	DET
ijtc-462	277	41	npwp	npwp	NOUN
ijtc-462	277	42	.	.	PUNCT
ijtc-462	278	1	we	we	PRON
ijtc-462	278	2	ca	can	AUX
ijtc-462	278	3	n't	not	PART
ijtc-462	278	4	call	call	VERB
ijtc-462	278	5	it	it	PRON
ijtc-462	278	6	a	a	DET
ijtc-462	278	7	problem	problem	NOUN
ijtc-462	278	8	spontaneously	spontaneously	ADV
ijtc-462	278	9	because	because	SCONJ
ijtc-462	278	10	we	we	PRON
ijtc-462	278	11	did	do	AUX
ijtc-462	278	12	n't	not	PART
ijtc-462	278	13	ask	ask	VERB
ijtc-462	278	14	for	for	ADP
ijtc-462	278	15	it	it	PRON
ijtc-462	278	16	,	,	PUNCT
ijtc-462	278	17	so	so	CCONJ
ijtc-462	278	18	if	if	SCONJ
ijtc-462	278	19	it	it	PRON
ijtc-462	278	20	's	be	AUX
ijtc-462	278	21	spontaneous	spontaneous	ADJ
ijtc-462	278	22	,	,	PUNCT
ijtc-462	278	23	it	it	PRON
ijtc-462	278	24	's	be	AUX
ijtc-462	278	25	only	only	ADV
ijtc-462	278	26	voluntary	voluntary	ADJ
ijtc-462	278	27	from	from	ADP
ijtc-462	278	28	each	each	DET
ijtc-462	278	29	partner	partner	NOUN
ijtc-462	278	30	country	country	NOUN
ijtc-462	278	31	that	that	PRON
ijtc-462	278	32	has	have	VERB
ijtc-462	278	33	the	the	DET
ijtc-462	278	34	data	datum	NOUN
ijtc-462	278	35	.	.	PUNCT
ijtc-462	279	1	and	and	CCONJ
ijtc-462	279	2	even	even	ADV
ijtc-462	279	3	that	that	PRON
ijtc-462	279	4	is	be	AUX
ijtc-462	279	5	only	only	ADV
ijtc-462	279	6	a	a	DET
ijtc-462	279	7	one	one	NUM
ijtc-462	279	8	-	-	PUNCT
ijtc-462	279	9	sided	sided	ADJ
ijtc-462	279	10	assessment	assessment	NOUN
ijtc-462	279	11	and	and	CCONJ
ijtc-462	279	12	we	we	PRON
ijtc-462	279	13	can	can	AUX
ijtc-462	279	14	not	not	PART
ijtc-462	279	15	request	request	VERB
ijtc-462	279	16	data	datum	NOUN
ijtc-462	279	17	from	from	ADP
ijtc-462	279	18	partner	partner	NOUN
ijtc-462	279	19	countries	country	NOUN
ijtc-462	279	20	again	again	ADV
ijtc-462	279	21	if	if	SCONJ
ijtc-462	279	22	it	it	PRON
ijtc-462	279	23	is	be	AUX
ijtc-462	279	24	spontaneous	spontaneous	ADJ
ijtc-462	279	25	because	because	SCONJ
ijtc-462	279	26	it	it	PRON
ijtc-462	279	27	is	be	AUX
ijtc-462	279	28	voluntary	voluntary	ADJ
ijtc-462	279	29	.	.	PUNCT
ijtc-462	280	1	maybe	maybe	ADV
ijtc-462	280	2	it	it	PRON
ijtc-462	280	3	's	be	AUX
ijtc-462	280	4	like	like	ADP
ijtc-462	280	5	this	this	PRON
ijtc-462	280	6	,	,	PUNCT
ijtc-462	280	7	indonesia	indonesia	PROPN
ijtc-462	280	8	has	have	VERB
ijtc-462	280	9	x	x	PROPN
ijtc-462	280	10	data	datum	NOUN
ijtc-462	280	11	owned	own	VERB
ijtc-462	280	12	by	by	ADP
ijtc-462	280	13	singaporeans	singaporeans	PROPN
ijtc-462	280	14	,	,	PUNCT
ijtc-462	280	15	this	this	PRON
ijtc-462	280	16	seems	seem	VERB
ijtc-462	280	17	useful	useful	ADJ
ijtc-462	280	18	for	for	ADP
ijtc-462	280	19	singapore	singapore	PROPN
ijtc-462	281	1	and	and	CCONJ
ijtc-462	281	2	we	we	PRON
ijtc-462	281	3	send	send	VERB
ijtc-462	281	4	it	it	PRON
ijtc-462	281	5	spontaneously	spontaneously	ADV
ijtc-462	281	6	,	,	PUNCT
ijtc-462	281	7	although	although	SCONJ
ijtc-462	281	8	not	not	PART
ijtc-462	281	9	necessarily	necessarily	ADV
ijtc-462	281	10	the	the	DET
ijtc-462	281	11	data	data	NOUN
ijtc-462	281	12	is	be	AUX
ijtc-462	281	13	useful	useful	ADJ
ijtc-462	281	14	for	for	ADP
ijtc-462	281	15	partner	partner	NOUN
ijtc-462	281	16	countries	country	NOUN
ijtc-462	281	17	,	,	PUNCT
ijtc-462	281	18	maybe	maybe	ADV
ijtc-462	281	19	the	the	DET
ijtc-462	281	20	problem	problem	NOUN
ijtc-462	281	21	can	can	AUX
ijtc-462	281	22	be	be	AUX
ijtc-462	281	23	like	like	ADP
ijtc-462	281	24	that	that	PRON
ijtc-462	281	25	.	.	PUNCT
ijtc-462	282	1	according	accord	VERB
ijtc-462	282	2	to	to	ADP
ijtc-462	282	3	the	the	DET
ijtc-462	282	4	sender	sender	NOUN
ijtc-462	282	5	,	,	PUNCT
ijtc-462	282	6	it	it	PRON
ijtc-462	282	7	had	have	VERB
ijtc-462	282	8	an	an	DET
ijtc-462	282	9	impact	impact	NOUN
ijtc-462	282	10	but	but	CCONJ
ijtc-462	282	11	it	it	PRON
ijtc-462	282	12	did	do	VERB
ijtc-462	282	13	n't	not	PART
ijtc-462	282	14	.	.	PUNCT
ijtc-462	283	1	weaknesses	weaknesse	VERB
ijtc-462	283	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	283	3	automatic	automatic	ADJ
ijtc-462	283	4	exchange	exchange	NOUN
ijtc-462	283	5	of	of	ADP
ijtc-462	283	6	information	information	NOUN
ijtc-462	283	7	review	review	NOUN
ijtc-462	283	8	from	from	ADP
ijtc-462	283	9	the	the	DET
ijtc-462	283	10	perspective	perspective	NOUN
ijtc-462	283	11	of	of	ADP
ijtc-462	283	12	its	its	PRON
ijtc-462	283	13	effectives	effective	NOUN
ijtc-462	283	14	in	in	ADP
ijtc-462	283	15	minimizing	minimize	VERB
ijtc-462	283	16	tax	tax	NOUN
ijtc-462	283	17	evasion	evasion	NOUN
ijtc-462	283	18	pohan	pohan	NOUN
ijtc-462	283	19	,	,	PUNCT
ijtc-462	283	20	rahmi	rahmi	NOUN
ijtc-462	283	21	,	,	PUNCT
ijtc-462	283	22	arimbhi	arimbhi	ADJ
ijtc-462	283	23	,	,	PUNCT
ijtc-462	283	24	and	and	CCONJ
ijtc-462	283	25	junaidi	junaidi	NOUN
ijtc-462	283	26	131	131	NUM
ijtc-462	283	27	|	|	CCONJ
ijtc-462	283	28	ilomata	ilomata	PROPN
ijtc-462	283	29	international	international	ADJ
ijtc-462	283	30	journal	journal	NOUN
ijtc-462	283	31	of	of	ADP
ijtc-462	283	32	tax	tax	PROPN
ijtc-462	283	33	&	&	CCONJ
ijtc-462	283	34	accounting	accounting	NOUN
ijtc-462	283	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	283	36	by	by	ADP
ijtc-462	283	37	request	request	NOUN
ijtc-462	283	38	or	or	CCONJ
ijtc-462	283	39	by	by	ADP
ijtc-462	283	40	request	request	NOUN
ijtc-462	283	41	from	from	ADP
ijtc-462	283	42	partner	partner	NOUN
ijtc-462	283	43	countries	country	NOUN
ijtc-462	283	44	there	there	PRON
ijtc-462	283	45	is	be	VERB
ijtc-462	283	46	a	a	DET
ijtc-462	283	47	sample	sample	NOUN
ijtc-462	283	48	letter	letter	NOUN
ijtc-462	283	49	sent	send	VERB
ijtc-462	283	50	by	by	ADP
ijtc-462	283	51	the	the	DET
ijtc-462	283	52	singapore	singapore	PROPN
ijtc-462	283	53	tax	tax	NOUN
ijtc-462	283	54	office	office	NOUN
ijtc-462	283	55	asking	ask	VERB
ijtc-462	283	56	us	we	PRON
ijtc-462	283	57	and	and	CCONJ
ijtc-462	283	58	sending	send	VERB
ijtc-462	283	59	the	the	DET
ijtc-462	283	60	letter	letter	NOUN
ijtc-462	283	61	and	and	CCONJ
ijtc-462	283	62	this	this	DET
ijtc-462	283	63	request	request	NOUN
ijtc-462	283	64	does	do	AUX
ijtc-462	283	65	not	not	PART
ijtc-462	283	66	meet	meet	VERB
ijtc-462	283	67	the	the	DET
ijtc-462	283	68	requirements	requirement	NOUN
ijtc-462	283	69	we	we	PRON
ijtc-462	283	70	can	can	AUX
ijtc-462	283	71	not	not	PART
ijtc-462	283	72	process	process	VERB
ijtc-462	283	73	,	,	PUNCT
ijtc-462	283	74	for	for	ADP
ijtc-462	283	75	example	example	NOUN
ijtc-462	283	76	the	the	DET
ijtc-462	283	77	letter	letter	NOUN
ijtc-462	283	78	is	be	AUX
ijtc-462	283	79	incomplete	incomplete	ADJ
ijtc-462	283	80	or	or	CCONJ
ijtc-462	283	81	there	there	PRON
ijtc-462	283	82	is	be	VERB
ijtc-462	283	83	no	no	DET
ijtc-462	283	84	indication	indication	NOUN
ijtc-462	283	85	of	of	ADP
ijtc-462	283	86	tax	tax	NOUN
ijtc-462	283	87	evasion	evasion	NOUN
ijtc-462	283	88	so	so	SCONJ
ijtc-462	283	89	we	we	PRON
ijtc-462	283	90	return	return	VERB
ijtc-462	283	91	the	the	DET
ijtc-462	283	92	letter	letter	NOUN
ijtc-462	283	93	to	to	PART
ijtc-462	283	94	singapore	singapore	VERB
ijtc-462	283	95	as	as	ADV
ijtc-462	283	96	well	well	ADV
ijtc-462	283	97	with	with	ADP
ijtc-462	283	98	a	a	DET
ijtc-462	283	99	letter	letter	NOUN
ijtc-462	283	100	that	that	PRON
ijtc-462	283	101	we	we	PRON
ijtc-462	283	102	send	send	VERB
ijtc-462	283	103	to	to	ADP
ijtc-462	283	104	our	our	PRON
ijtc-462	283	105	country	country	NOUN
ijtc-462	283	106	if	if	SCONJ
ijtc-462	283	107	it	it	PRON
ijtc-462	283	108	is	be	AUX
ijtc-462	283	109	not	not	PART
ijtc-462	283	110	complete	complete	ADJ
ijtc-462	283	111	it	it	PRON
ijtc-462	283	112	will	will	AUX
ijtc-462	283	113	be	be	AUX
ijtc-462	283	114	returned	return	VERB
ijtc-462	283	115	to	to	ADP
ijtc-462	283	116	us	we	PRON
ijtc-462	283	117	.	.	PUNCT
ijtc-462	284	1	and	and	CCONJ
ijtc-462	284	2	maybe	maybe	ADV
ijtc-462	284	3	the	the	DET
ijtc-462	284	4	problem	problem	NOUN
ijtc-462	284	5	with	with	ADP
ijtc-462	284	6	the	the	DET
ijtc-462	284	7	delivery	delivery	NOUN
ijtc-462	284	8	period	period	NOUN
ijtc-462	284	9	for	for	ADP
ijtc-462	284	10	the	the	DET
ijtc-462	284	11	exchange	exchange	NOUN
ijtc-462	284	12	of	of	ADP
ijtc-462	284	13	information	information	NOUN
ijtc-462	284	14	on	on	ADP
ijtc-462	284	15	request	request	NOUN
ijtc-462	284	16	is	be	AUX
ijtc-462	284	17	the	the	DET
ijtc-462	284	18	90day	90day	NOUN
ijtc-462	284	19	period	period	NOUN
ijtc-462	284	20	for	for	ADP
ijtc-462	284	21	receiving	receive	VERB
ijtc-462	284	22	back	back	ADV
ijtc-462	284	23	from	from	ADP
ijtc-462	284	24	partner	partner	NOUN
ijtc-462	284	25	countries	country	NOUN
ijtc-462	284	26	which	which	PRON
ijtc-462	284	27	sometimes	sometimes	ADV
ijtc-462	284	28	becomes	become	VERB
ijtc-462	284	29	an	an	DET
ijtc-462	284	30	obstacle	obstacle	NOUN
ijtc-462	284	31	.	.	PUNCT
ijtc-462	285	1	because	because	SCONJ
ijtc-462	285	2	there	there	PRON
ijtc-462	285	3	are	be	VERB
ijtc-462	285	4	still	still	ADV
ijtc-462	285	5	partner	partner	NOUN
ijtc-462	285	6	countries	country	NOUN
ijtc-462	285	7	that	that	PRON
ijtc-462	285	8	provide	provide	VERB
ijtc-462	285	9	information	information	NOUN
ijtc-462	285	10	beyond	beyond	ADP
ijtc-462	285	11	the	the	DET
ijtc-462	285	12	90	90	NUM
ijtc-462	285	13	days	day	NOUN
ijtc-462	285	14	requested	request	VERB
ijtc-462	285	15	by	by	ADP
ijtc-462	285	16	the	the	DET
ijtc-462	285	17	dgt	dgt	NOUN
ijtc-462	285	18	for	for	ADP
ijtc-462	285	19	examination	examination	NOUN
ijtc-462	285	20	or	or	CCONJ
ijtc-462	285	21	trial	trial	NOUN
ijtc-462	285	22	purposes	purpose	NOUN
ijtc-462	285	23	,	,	PUNCT
ijtc-462	285	24	despite	despite	SCONJ
ijtc-462	285	25	the	the	DET
ijtc-462	285	26	rules	rule	NOUN
ijtc-462	285	27	the	the	DET
ijtc-462	285	28	law	law	NOUN
ijtc-462	285	29	has	have	AUX
ijtc-462	285	30	stipulated	stipulate	VERB
ijtc-462	285	31	the	the	DET
ijtc-462	285	32	time	time	NOUN
ijtc-462	285	33	period	period	NOUN
ijtc-462	285	34	for	for	ADP
ijtc-462	285	35	answering	answer	VERB
ijtc-462	285	36	.	.	PUNCT
ijtc-462	286	1	2	2	X
ijtc-462	286	2	)	)	PUNCT
ijtc-462	286	3	this	this	PRON
ijtc-462	286	4	was	be	AUX
ijtc-462	286	5	confirmed	confirm	VERB
ijtc-462	286	6	by	by	ADP
ijtc-462	286	7	swarum	swarum	ADJ
ijtc-462	286	8	who	who	PRON
ijtc-462	286	9	explained	explain	VERB
ijtc-462	286	10	“	"	PUNCT
ijtc-462	286	11	first	first	ADV
ijtc-462	286	12	,	,	PUNCT
ijtc-462	286	13	there	there	PRON
ijtc-462	286	14	are	be	VERB
ijtc-462	286	15	eoi	eoi	ADJ
ijtc-462	286	16	document	document	NOUN
ijtc-462	286	17	formats	format	NOUN
ijtc-462	286	18	between	between	ADP
ijtc-462	286	19	countries	country	NOUN
ijtc-462	286	20	that	that	PRON
ijtc-462	286	21	are	be	AUX
ijtc-462	286	22	still	still	ADV
ijtc-462	286	23	not	not	PART
ijtc-462	286	24	standardized	standardize	VERB
ijtc-462	286	25	.	.	PUNCT
ijtc-462	287	1	second	second	ADV
ijtc-462	287	2	,	,	PUNCT
ijtc-462	287	3	the	the	DET
ijtc-462	287	4	utilization	utilization	NOUN
ijtc-462	287	5	of	of	ADP
ijtc-462	287	6	data	datum	NOUN
ijtc-462	287	7	exchange	exchange	NOUN
ijtc-462	287	8	is	be	AUX
ijtc-462	287	9	still	still	ADV
ijtc-462	287	10	not	not	PART
ijtc-462	287	11	optimal	optimal	ADJ
ijtc-462	287	12	.	.	PUNCT
ijtc-462	288	1	third	third	ADJ
ijtc-462	288	2	,	,	PUNCT
ijtc-462	288	3	data	datum	NOUN
ijtc-462	288	4	storage	storage	NOUN
ijtc-462	288	5	and	and	CCONJ
ijtc-462	288	6	maintenance	maintenance	NOUN
ijtc-462	288	7	requires	require	VERB
ijtc-462	288	8	high	high	ADJ
ijtc-462	288	9	costs	cost	NOUN
ijtc-462	288	10	,	,	PUNCT
ijtc-462	288	11	thereby	thereby	ADV
ijtc-462	288	12	increasing	increase	VERB
ijtc-462	288	13	the	the	DET
ijtc-462	288	14	administrative	administrative	ADJ
ijtc-462	288	15	cost	cost	NOUN
ijtc-462	288	16	structure	structure	NOUN
ijtc-462	288	17	.	.	PUNCT
ijtc-462	289	1	meanwhile	meanwhile	ADV
ijtc-462	289	2	,	,	PUNCT
ijtc-462	289	3	swarum	swarum	ADV
ijtc-462	289	4	agrees	agree	VERB
ijtc-462	289	5	with	with	ADP
ijtc-462	289	6	the	the	DET
ijtc-462	289	7	news	news	NOUN
ijtc-462	289	8	from	from	ADP
ijtc-462	289	9	the	the	DET
ijtc-462	289	10	independentnews.com	independentnews.com	X
ijtc-462	289	11	editor	editor	NOUN
ijtc-462	289	12	who	who	PRON
ijtc-462	289	13	published	publish	VERB
ijtc-462	289	14	an	an	DET
ijtc-462	289	15	article	article	NOUN
ijtc-462	289	16	entitled	entitle	VERB
ijtc-462	289	17	"	"	PUNCT
ijtc-462	289	18	highlighting	highlight	VERB
ijtc-462	289	19	the	the	DET
ijtc-462	289	20	great	great	ADJ
ijtc-462	289	21	challenges	challenge	NOUN
ijtc-462	289	22	of	of	ADP
ijtc-462	289	23	automatic	automatic	ADJ
ijtc-462	289	24	tax	tax	NOUN
ijtc-462	289	25	information	information	NOUN
ijtc-462	289	26	exchange	exchange	NOUN
ijtc-462	289	27	"	"	PUNCT
ijtc-462	289	28	(	(	PUNCT
ijtc-462	289	29	https://independennews.com/	https://independennews.com/	ADJ
ijtc-462	289	30	highlighting	highlighting	NOUN
ijtc-462	289	31	-	-	PUNCT
ijtc-462	289	32	tantangan	tantangan	NOUN
ijtc-462	289	33	-	-	PUNCT
ijtc-462	289	34	besarpertukaran	besarpertukaran	NOUN
ijtc-462	289	35	-	-	PUNCT
ijtc-462	289	36	information	information	NOUN
ijtc-462	289	37	-	-	PUNCT
ijtc-462	289	38	pajak	pajak	ADV
ijtc-462	289	39	-	-	PUNCT
ijtc-462	289	40	auto/	auto/	NOUN
ijtc-462	289	41	on	on	ADP
ijtc-462	289	42	2	2	NUM
ijtc-462	289	43	jan	jan	PROPN
ijtc-462	289	44	2022	2022	NUM
ijtc-462	289	45	)	)	PUNCT
ijtc-462	289	46	,	,	PUNCT
ijtc-462	289	47	there	there	PRON
ijtc-462	289	48	are	be	VERB
ijtc-462	289	49	four	four	NUM
ijtc-462	289	50	obstacles	obstacle	NOUN
ijtc-462	289	51	and	and	CCONJ
ijtc-462	289	52	challenges	challenge	NOUN
ijtc-462	289	53	in	in	ADP
ijtc-462	289	54	the	the	DET
ijtc-462	289	55	aeoi	aeoi	NOUN
ijtc-462	289	56	,	,	PUNCT
ijtc-462	289	57	namely	namely	ADV
ijtc-462	289	58	:	:	PUNCT
ijtc-462	289	59	first	first	ADV
ijtc-462	289	60	,	,	PUNCT
ijtc-462	289	61	the	the	DET
ijtc-462	289	62	reciprocity	reciprocity	NOUN
ijtc-462	289	63	of	of	ADP
ijtc-462	289	64	information	information	NOUN
ijtc-462	289	65	exchange	exchange	NOUN
ijtc-462	289	66	(	(	PUNCT
ijtc-462	289	67	reciprocity	reciprocity	NOUN
ijtc-462	289	68	)	)	PUNCT
ijtc-462	289	69	.	.	PUNCT
ijtc-462	290	1	second	second	ADV
ijtc-462	290	2	,	,	PUNCT
ijtc-462	290	3	banking	banking	NOUN
ijtc-462	290	4	tends	tend	VERB
ijtc-462	290	5	to	to	PART
ijtc-462	290	6	be	be	AUX
ijtc-462	290	7	resistant	resistant	ADJ
ijtc-462	290	8	to	to	ADP
ijtc-462	290	9	data	datum	NOUN
ijtc-462	290	10	access	access	NOUN
ijtc-462	290	11	.	.	PUNCT
ijtc-462	291	1	third	third	ADJ
ijtc-462	291	2	,	,	PUNCT
ijtc-462	291	3	the	the	DET
ijtc-462	291	4	lack	lack	NOUN
ijtc-462	291	5	of	of	ADP
ijtc-462	291	6	technology	technology	NOUN
ijtc-462	291	7	that	that	PRON
ijtc-462	291	8	supports	support	VERB
ijtc-462	291	9	aeoi	aeoi	NOUN
ijtc-462	291	10	.	.	PUNCT
ijtc-462	292	1	fourth	fourth	ADJ
ijtc-462	292	2	,	,	PUNCT
ijtc-462	292	3	the	the	DET
ijtc-462	292	4	complexity	complexity	NOUN
ijtc-462	292	5	of	of	ADP
ijtc-462	292	6	conversion	conversion	NOUN
ijtc-462	292	7	of	of	ADP
ijtc-462	292	8	tax	tax	NOUN
ijtc-462	292	9	revenue	revenue	NOUN
ijtc-462	292	10	data	datum	NOUN
ijtc-462	292	11	.	.	PUNCT
ijtc-462	293	1	in	in	ADP
ijtc-462	293	2	more	more	ADJ
ijtc-462	293	3	details	detail	NOUN
ijtc-462	293	4	is	be	AUX
ijtc-462	293	5	described	describe	VERB
ijtc-462	293	6	below	below	ADP
ijtc-462	293	7	:	:	PUNCT
ijtc-462	293	8	first	first	ADV
ijtc-462	293	9	,	,	PUNCT
ijtc-462	293	10	the	the	DET
ijtc-462	293	11	demand	demand	NOUN
ijtc-462	293	12	for	for	ADP
ijtc-462	293	13	reciprocal	reciprocal	ADJ
ijtc-462	293	14	information	information	NOUN
ijtc-462	293	15	exchange	exchange	NOUN
ijtc-462	293	16	(	(	PUNCT
ijtc-462	293	17	reciprocity	reciprocity	NOUN
ijtc-462	293	18	):	):	PUNCT
ijtc-462	293	19	in	in	ADP
ijtc-462	293	20	the	the	DET
ijtc-462	293	21	implementation	implementation	NOUN
ijtc-462	293	22	of	of	ADP
ijtc-462	293	23	aeoi	aeoi	NOUN
ijtc-462	293	24	,	,	PUNCT
ijtc-462	293	25	one	one	NUM
ijtc-462	293	26	of	of	ADP
ijtc-462	293	27	the	the	DET
ijtc-462	293	28	requirements	requirement	NOUN
ijtc-462	293	29	set	set	VERB
ijtc-462	293	30	is	be	AUX
ijtc-462	293	31	that	that	SCONJ
ijtc-462	293	32	there	there	PRON
ijtc-462	293	33	is	be	VERB
ijtc-462	293	34	a	a	DET
ijtc-462	293	35	reciprocal	reciprocal	ADJ
ijtc-462	293	36	exchange	exchange	NOUN
ijtc-462	293	37	of	of	ADP
ijtc-462	293	38	adequate	adequate	ADJ
ijtc-462	293	39	information	information	NOUN
ijtc-462	293	40	according	accord	VERB
ijtc-462	293	41	to	to	ADP
ijtc-462	293	42	global	global	ADJ
ijtc-462	293	43	standards	standard	NOUN
ijtc-462	293	44	.	.	PUNCT
ijtc-462	294	1	this	this	PRON
ijtc-462	294	2	shows	show	VERB
ijtc-462	294	3	that	that	SCONJ
ijtc-462	294	4	if	if	SCONJ
ijtc-462	294	5	a	a	DET
ijtc-462	294	6	country	country	NOUN
ijtc-462	294	7	receives	receive	VERB
ijtc-462	294	8	information	information	NOUN
ijtc-462	294	9	automatically	automatically	ADV
ijtc-462	294	10	,	,	PUNCT
ijtc-462	294	11	then	then	ADV
ijtc-462	294	12	that	that	DET
ijtc-462	294	13	country	country	NOUN
ijtc-462	294	14	needs	need	VERB
ijtc-462	294	15	to	to	PART
ijtc-462	294	16	return	return	VERB
ijtc-462	294	17	the	the	DET
ijtc-462	294	18	favor	favor	NOUN
ijtc-462	294	19	to	to	ADP
ijtc-462	294	20	the	the	DET
ijtc-462	294	21	other	other	ADJ
ijtc-462	294	22	country	country	NOUN
ijtc-462	294	23	who	who	PRON
ijtc-462	294	24	sent	send	VERB
ijtc-462	294	25	the	the	DET
ijtc-462	294	26	information	information	NOUN
ijtc-462	294	27	.	.	PUNCT
ijtc-462	295	1	consequently	consequently	ADV
ijtc-462	295	2	,	,	PUNCT
ijtc-462	295	3	in	in	ADP
ijtc-462	295	4	this	this	DET
ijtc-462	295	5	case	case	NOUN
ijtc-462	295	6	,	,	PUNCT
ijtc-462	295	7	a	a	DET
ijtc-462	295	8	country	country	NOUN
ijtc-462	295	9	is	be	AUX
ijtc-462	295	10	not	not	PART
ijtc-462	295	11	required	require	VERB
ijtc-462	295	12	to	to	PART
ijtc-462	295	13	provide	provide	VERB
ijtc-462	295	14	information	information	NOUN
ijtc-462	295	15	to	to	ADP
ijtc-462	295	16	its	its	PRON
ijtc-462	295	17	partner	partner	NOUN
ijtc-462	295	18	country	country	NOUN
ijtc-462	295	19	if	if	SCONJ
ijtc-462	295	20	the	the	DET
ijtc-462	295	21	partner	partner	NOUN
ijtc-462	295	22	is	be	AUX
ijtc-462	295	23	unable	unable	ADJ
ijtc-462	295	24	to	to	PART
ijtc-462	295	25	obtain	obtain	VERB
ijtc-462	295	26	and	and	CCONJ
ijtc-462	295	27	provide	provide	VERB
ijtc-462	295	28	similar	similar	ADJ
ijtc-462	295	29	information	information	NOUN
ijtc-462	295	30	in	in	ADP
ijtc-462	295	31	return	return	NOUN
ijtc-462	295	32	according	accord	VERB
ijtc-462	295	33	to	to	ADP
ijtc-462	295	34	its	its	PRON
ijtc-462	295	35	law	law	NOUN
ijtc-462	295	36	and	and	CCONJ
ijtc-462	295	37	administration	administration	NOUN
ijtc-462	295	38	.	.	PUNCT
ijtc-462	296	1	indeed	indeed	ADV
ijtc-462	296	2	,	,	PUNCT
ijtc-462	296	3	basically	basically	ADV
ijtc-462	296	4	,	,	PUNCT
ijtc-462	296	5	the	the	DET
ijtc-462	296	6	principle	principle	NOUN
ijtc-462	296	7	of	of	ADP
ijtc-462	296	8	equal	equal	ADJ
ijtc-462	296	9	reciprocity	reciprocity	NOUN
ijtc-462	296	10	is	be	AUX
ijtc-462	296	11	a	a	DET
ijtc-462	296	12	fair	fair	ADJ
ijtc-462	296	13	agreement	agreement	NOUN
ijtc-462	296	14	,	,	PUNCT
ijtc-462	296	15	but	but	CCONJ
ijtc-462	296	16	on	on	ADP
ijtc-462	296	17	the	the	DET
ijtc-462	296	18	other	other	ADJ
ijtc-462	296	19	hand	hand	NOUN
ijtc-462	296	20	,	,	PUNCT
ijtc-462	296	21	it	it	PRON
ijtc-462	296	22	can	can	AUX
ijtc-462	296	23	burden	burden	VERB
ijtc-462	296	24	some	some	DET
ijtc-462	296	25	developing	develop	VERB
ijtc-462	296	26	countries	country	NOUN
ijtc-462	296	27	,	,	PUNCT
ijtc-462	296	28	including	include	VERB
ijtc-462	296	29	indonesia	indonesia	PROPN
ijtc-462	296	30	,	,	PUNCT
ijtc-462	296	31	to	to	PART
ijtc-462	296	32	participate	participate	VERB
ijtc-462	296	33	in	in	ADP
ijtc-462	296	34	the	the	DET
ijtc-462	296	35	aeoi	aeoi	NOUN
ijtc-462	296	36	system	system	NOUN
ijtc-462	296	37	.	.	PUNCT
ijtc-462	297	1	indonesia	indonesia	PROPN
ijtc-462	297	2	is	be	AUX
ijtc-462	297	3	required	require	VERB
ijtc-462	297	4	to	to	PART
ijtc-462	297	5	undergo	undergo	VERB
ijtc-462	297	6	a	a	DET
ijtc-462	297	7	major	major	ADJ
ijtc-462	297	8	re	re	NOUN
ijtc-462	297	9	-	-	NOUN
ijtc-462	297	10	priority	priority	NOUN
ijtc-462	297	11	and	and	CCONJ
ijtc-462	297	12	rapid	rapid	ADJ
ijtc-462	297	13	effort	effort	NOUN
ijtc-462	297	14	to	to	PART
ijtc-462	297	15	implement	implement	VERB
ijtc-462	297	16	the	the	DET
ijtc-462	297	17	necessary	necessary	ADJ
ijtc-462	297	18	systems	system	NOUN
ijtc-462	297	19	that	that	PRON
ijtc-462	297	20	allow	allow	VERB
ijtc-462	297	21	it	it	PRON
ijtc-462	297	22	to	to	PART
ijtc-462	297	23	automatically	automatically	ADV
ijtc-462	297	24	provide	provide	VERB
ijtc-462	297	25	its	its	PRON
ijtc-462	297	26	treaty	treaty	NOUN
ijtc-462	297	27	partners	partner	NOUN
ijtc-462	297	28	with	with	ADP
ijtc-462	297	29	information	information	NOUN
ijtc-462	297	30	to	to	PART
ijtc-462	297	31	meet	meet	VERB
ijtc-462	297	32	standard	standard	ADJ
ijtc-462	297	33	reciprocal	reciprocal	ADJ
ijtc-462	297	34	conditions	condition	NOUN
ijtc-462	297	35	.	.	PUNCT
ijtc-462	298	1	second	second	ADJ
ijtc-462	298	2	,	,	PUNCT
ijtc-462	298	3	banking	banking	NOUN
ijtc-462	298	4	tends	tend	VERB
ijtc-462	298	5	to	to	PART
ijtc-462	298	6	be	be	AUX
ijtc-462	298	7	resistant	resistant	ADJ
ijtc-462	298	8	to	to	PART
ijtc-462	298	9	access	access	VERB
ijtc-462	298	10	to	to	ADP
ijtc-462	298	11	data	datum	NOUN
ijtc-462	298	12	:	:	PUNCT
ijtc-462	298	13	financial	financial	ADJ
ijtc-462	298	14	data	datum	NOUN
ijtc-462	298	15	is	be	AUX
ijtc-462	298	16	very	very	ADV
ijtc-462	298	17	sensitive	sensitive	ADJ
ijtc-462	298	18	information	information	NOUN
ijtc-462	298	19	,	,	PUNCT
ijtc-462	298	20	so	so	SCONJ
ijtc-462	298	21	that	that	SCONJ
ijtc-462	298	22	in	in	ADP
ijtc-462	298	23	order	order	NOUN
ijtc-462	298	24	to	to	PART
ijtc-462	298	25	disclose	disclose	VERB
ijtc-462	298	26	it	it	PRON
ijtc-462	298	27	,	,	PUNCT
ijtc-462	298	28	it	it	PRON
ijtc-462	298	29	is	be	AUX
ijtc-462	298	30	necessary	necessary	ADJ
ijtc-462	298	31	to	to	PART
ijtc-462	298	32	guarantee	guarantee	VERB
ijtc-462	298	33	that	that	SCONJ
ijtc-462	298	34	the	the	DET
ijtc-462	298	35	tax	tax	NOUN
ijtc-462	298	36	authorities	authority	NOUN
ijtc-462	298	37	will	will	AUX
ijtc-462	298	38	not	not	PART
ijtc-462	298	39	leak	leak	VERB
ijtc-462	298	40	or	or	CCONJ
ijtc-462	298	41	use	use	VERB
ijtc-462	298	42	the	the	DET
ijtc-462	298	43	information	information	NOUN
ijtc-462	298	44	other	other	ADJ
ijtc-462	298	45	than	than	ADP
ijtc-462	298	46	for	for	ADP
ijtc-462	298	47	tax	tax	NOUN
ijtc-462	298	48	purposes	purpose	NOUN
ijtc-462	298	49	.	.	PUNCT
ijtc-462	299	1	the	the	DET
ijtc-462	299	2	indonesian	indonesian	ADJ
ijtc-462	299	3	government	government	NOUN
ijtc-462	299	4	has	have	AUX
ijtc-462	299	5	corrected	correct	VERB
ijtc-462	299	6	regulations	regulation	NOUN
ijtc-462	299	7	and	and	CCONJ
ijtc-462	299	8	prepared	prepare	VERB
ijtc-462	299	9	technical	technical	ADJ
ijtc-462	299	10	regulations	regulation	NOUN
ijtc-462	299	11	through	through	ADP
ijtc-462	299	12	law	law	NOUN
ijtc-462	299	13	number	number	NOUN
ijtc-462	299	14	9	9	NUM
ijtc-462	299	15	of	of	ADP
ijtc-462	299	16	2017	2017	NUM
ijtc-462	299	17	concerning	concern	VERB
ijtc-462	299	18	stipulation	stipulation	NOUN
ijtc-462	299	19	of	of	ADP
ijtc-462	299	20	government	government	NOUN
ijtc-462	299	21	regulations	regulation	NOUN
ijtc-462	299	22	in	in	ADP
ijtc-462	299	23	lieu	lieu	NOUN
ijtc-462	299	24	of	of	ADP
ijtc-462	299	25	law	law	NOUN
ijtc-462	299	26	number	number	NOUN
ijtc-462	299	27	1	1	NUM
ijtc-462	299	28	of	of	ADP
ijtc-462	299	29	2017	2017	NUM
ijtc-462	299	30	concerning	concern	VERB
ijtc-462	299	31	access	access	NOUN
ijtc-462	299	32	to	to	ADP
ijtc-462	299	33	financial	financial	ADJ
ijtc-462	299	34	information	information	NOUN
ijtc-462	299	35	for	for	ADP
ijtc-462	299	36	tax	tax	NOUN
ijtc-462	299	37	purposes	purpose	NOUN
ijtc-462	299	38	which	which	PRON
ijtc-462	299	39	regulates	regulate	VERB
ijtc-462	299	40	breaches	breach	NOUN
ijtc-462	299	41	of	of	ADP
ijtc-462	299	42	bank	bank	NOUN
ijtc-462	299	43	secrecy	secrecy	NOUN
ijtc-462	299	44	.	.	PUNCT
ijtc-462	300	1	but	but	CCONJ
ijtc-462	300	2	unfortunately	unfortunately	ADV
ijtc-462	300	3	,	,	PUNCT
ijtc-462	300	4	there	there	PRON
ijtc-462	300	5	are	be	VERB
ijtc-462	300	6	still	still	ADV
ijtc-462	300	7	banks	bank	NOUN
ijtc-462	300	8	that	that	PRON
ijtc-462	300	9	tend	tend	VERB
ijtc-462	300	10	to	to	PART
ijtc-462	300	11	be	be	AUX
ijtc-462	300	12	resistant	resistant	ADJ
ijtc-462	300	13	to	to	ADP
ijtc-462	300	14	accessing	access	VERB
ijtc-462	300	15	customer	customer	NOUN
ijtc-462	300	16	data	datum	NOUN
ijtc-462	300	17	for	for	ADP
ijtc-462	300	18	tax	tax	NOUN
ijtc-462	300	19	purposes	purpose	NOUN
ijtc-462	300	20	.	.	PUNCT
ijtc-462	301	1	the	the	DET
ijtc-462	301	2	banking	banking	NOUN
ijtc-462	301	3	side	side	NOUN
ijtc-462	301	4	is	be	AUX
ijtc-462	301	5	of	of	ADP
ijtc-462	301	6	the	the	DET
ijtc-462	301	7	opinion	opinion	NOUN
ijtc-462	301	8	that	that	SCONJ
ijtc-462	301	9	customer	customer	NOUN
ijtc-462	301	10	data	data	NOUN
ijtc-462	301	11	is	be	AUX
ijtc-462	301	12	something	something	PRON
ijtc-462	301	13	that	that	PRON
ijtc-462	301	14	is	be	AUX
ijtc-462	301	15	highly	highly	ADV
ijtc-462	301	16	confidential	confidential	ADJ
ijtc-462	301	17	in	in	ADP
ijtc-462	301	18	nature	nature	NOUN
ijtc-462	301	19	and	and	CCONJ
ijtc-462	301	20	emphasizes	emphasize	VERB
ijtc-462	301	21	that	that	SCONJ
ijtc-462	301	22	their	their	PRON
ijtc-462	301	23	resistance	resistance	NOUN
ijtc-462	301	24	in	in	ADP
ijtc-462	301	25	disclosing	disclose	VERB
ijtc-462	301	26	customer	customer	NOUN
ijtc-462	301	27	data	datum	NOUN
ijtc-462	301	28	for	for	ADP
ijtc-462	301	29	tax	tax	NOUN
ijtc-462	301	30	purposes	purpose	NOUN
ijtc-462	301	31	is	be	AUX
ijtc-462	301	32	well	well	ADV
ijtc-462	301	33	-	-	PUNCT
ijtc-462	301	34	founded	found	VERB
ijtc-462	301	35	and	and	CCONJ
ijtc-462	301	36	is	be	AUX
ijtc-462	301	37	based	base	VERB
ijtc-462	301	38	on	on	ADP
ijtc-462	301	39	the	the	DET
ijtc-462	301	40	banking	banking	NOUN
ijtc-462	301	41	law	law	NOUN
ijtc-462	301	42	.	.	PUNCT
ijtc-462	302	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	302	2	automatic	automatic	ADJ
ijtc-462	302	3	exchange	exchange	NOUN
ijtc-462	302	4	of	of	ADP
ijtc-462	302	5	information	information	NOUN
ijtc-462	302	6	review	review	NOUN
ijtc-462	302	7	from	from	ADP
ijtc-462	302	8	the	the	DET
ijtc-462	302	9	perspective	perspective	NOUN
ijtc-462	302	10	of	of	ADP
ijtc-462	302	11	its	its	PRON
ijtc-462	302	12	effectives	effective	NOUN
ijtc-462	302	13	in	in	ADP
ijtc-462	302	14	minimizing	minimize	VERB
ijtc-462	302	15	tax	tax	NOUN
ijtc-462	302	16	evasion	evasion	NOUN
ijtc-462	302	17	pohan	pohan	NOUN
ijtc-462	302	18	,	,	PUNCT
ijtc-462	302	19	rahmi	rahmi	NOUN
ijtc-462	302	20	,	,	PUNCT
ijtc-462	302	21	arimbhi	arimbhi	ADJ
ijtc-462	302	22	,	,	PUNCT
ijtc-462	302	23	and	and	CCONJ
ijtc-462	302	24	junaidi	junaidi	NOUN
ijtc-462	302	25	132	132	NUM
ijtc-462	302	26	|	|	CCONJ
ijtc-462	302	27	ilomata	ilomata	PROPN
ijtc-462	302	28	international	international	ADJ
ijtc-462	302	29	journal	journal	NOUN
ijtc-462	302	30	of	of	ADP
ijtc-462	302	31	tax	tax	PROPN
ijtc-462	302	32	&	&	CCONJ
ijtc-462	302	33	accounting	accounting	PROPN
ijtc-462	302	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	302	35	third	third	ADJ
ijtc-462	302	36	,	,	PUNCT
ijtc-462	302	37	lack	lack	NOUN
ijtc-462	302	38	of	of	ADP
ijtc-462	302	39	technology	technology	NOUN
ijtc-462	302	40	that	that	PRON
ijtc-462	302	41	supports	support	VERB
ijtc-462	302	42	aeoi	aeoi	NOUN
ijtc-462	302	43	:	:	PUNCT
ijtc-462	302	44	as	as	ADP
ijtc-462	302	45	a	a	DET
ijtc-462	302	46	member	member	NOUN
ijtc-462	302	47	of	of	ADP
ijtc-462	302	48	the	the	DET
ijtc-462	302	49	g20	g20	NOUN
ijtc-462	302	50	countries	country	NOUN
ijtc-462	302	51	,	,	PUNCT
ijtc-462	302	52	indonesia	indonesia	PROPN
ijtc-462	302	53	has	have	AUX
ijtc-462	302	54	committed	commit	VERB
ijtc-462	302	55	to	to	ADP
ijtc-462	302	56	adapting	adapt	VERB
ijtc-462	302	57	the	the	DET
ijtc-462	302	58	standard	standard	ADJ
ijtc-462	302	59	automatic	automatic	ADJ
ijtc-462	302	60	exchange	exchange	NOUN
ijtc-462	302	61	of	of	ADP
ijtc-462	302	62	financial	financial	ADJ
ijtc-462	302	63	account	account	NOUN
ijtc-462	302	64	information	information	NOUN
ijtc-462	302	65	in	in	ADP
ijtc-462	302	66	tax	tax	NOUN
ijtc-462	302	67	matters	matter	NOUN
ijtc-462	302	68	system	system	NOUN
ijtc-462	302	69	which	which	PRON
ijtc-462	302	70	was	be	AUX
ijtc-462	302	71	implemented	implement	VERB
ijtc-462	302	72	in	in	ADP
ijtc-462	302	73	2018	2018	NUM
ijtc-462	302	74	.	.	PUNCT
ijtc-462	303	1	the	the	DET
ijtc-462	303	2	main	main	ADJ
ijtc-462	303	3	focus	focus	NOUN
ijtc-462	303	4	in	in	ADP
ijtc-462	303	5	the	the	DET
ijtc-462	303	6	implementation	implementation	NOUN
ijtc-462	303	7	of	of	ADP
ijtc-462	303	8	the	the	DET
ijtc-462	303	9	automatic	automatic	ADJ
ijtc-462	303	10	exchange	exchange	NOUN
ijtc-462	303	11	of	of	ADP
ijtc-462	303	12	financial	financial	ADJ
ijtc-462	303	13	account	account	NOUN
ijtc-462	303	14	information	information	NOUN
ijtc-462	303	15	in	in	ADP
ijtc-462	303	16	tax	tax	NOUN
ijtc-462	303	17	matters	matter	NOUN
ijtc-462	303	18	is	be	AUX
ijtc-462	303	19	the	the	DET
ijtc-462	303	20	output	output	NOUN
ijtc-462	303	21	of	of	ADP
ijtc-462	303	22	a	a	DET
ijtc-462	303	23	database	database	NOUN
ijtc-462	303	24	that	that	PRON
ijtc-462	303	25	is	be	AUX
ijtc-462	303	26	systematic	systematic	ADJ
ijtc-462	303	27	and	and	CCONJ
ijtc-462	303	28	has	have	VERB
ijtc-462	303	29	global	global	ADJ
ijtc-462	303	30	coverage	coverage	NOUN
ijtc-462	303	31	.	.	PUNCT
ijtc-462	304	1	in	in	ADP
ijtc-462	304	2	line	line	NOUN
ijtc-462	304	3	with	with	ADP
ijtc-462	304	4	the	the	DET
ijtc-462	304	5	program	program	NOUN
ijtc-462	304	6	,	,	PUNCT
ijtc-462	304	7	the	the	DET
ijtc-462	304	8	government	government	NOUN
ijtc-462	304	9	must	must	AUX
ijtc-462	304	10	have	have	VERB
ijtc-462	304	11	an	an	DET
ijtc-462	304	12	adequate	adequate	ADJ
ijtc-462	304	13	database	database	NOUN
ijtc-462	304	14	system	system	NOUN
ijtc-462	304	15	so	so	SCONJ
ijtc-462	304	16	that	that	SCONJ
ijtc-462	304	17	it	it	PRON
ijtc-462	304	18	can	can	AUX
ijtc-462	304	19	be	be	AUX
ijtc-462	304	20	exchanged	exchange	VERB
ijtc-462	304	21	with	with	ADP
ijtc-462	304	22	other	other	ADJ
ijtc-462	304	23	countries	country	NOUN
ijtc-462	304	24	.	.	PUNCT
ijtc-462	305	1	information	information	NOUN
ijtc-462	305	2	technology	technology	NOUN
ijtc-462	305	3	owned	own	VERB
ijtc-462	305	4	by	by	ADP
ijtc-462	305	5	a	a	DET
ijtc-462	305	6	country	country	NOUN
ijtc-462	305	7	must	must	AUX
ijtc-462	305	8	meet	meet	VERB
ijtc-462	305	9	confidentiality	confidentiality	NOUN
ijtc-462	305	10	and	and	CCONJ
ijtc-462	305	11	safeguard	safeguard	NOUN
ijtc-462	305	12	standards	standard	NOUN
ijtc-462	305	13	.	.	PUNCT
ijtc-462	306	1	in	in	ADP
ijtc-462	306	2	its	its	PRON
ijtc-462	306	3	design	design	NOUN
ijtc-462	306	4	,	,	PUNCT
ijtc-462	306	5	the	the	DET
ijtc-462	306	6	aeoi	aeoi	NOUN
ijtc-462	306	7	was	be	AUX
ijtc-462	306	8	compiled	compile	VERB
ijtc-462	306	9	by	by	ADP
ijtc-462	306	10	oecd	oecd	PROPN
ijtc-462	306	11	member	member	NOUN
ijtc-462	306	12	countries	country	NOUN
ijtc-462	306	13	,	,	PUNCT
ijtc-462	306	14	a	a	DET
ijtc-462	306	15	collection	collection	NOUN
ijtc-462	306	16	of	of	ADP
ijtc-462	306	17	developed	develop	VERB
ijtc-462	306	18	countries	country	NOUN
ijtc-462	306	19	that	that	PRON
ijtc-462	306	20	already	already	ADV
ijtc-462	306	21	have	have	VERB
ijtc-462	306	22	advanced	advance	VERB
ijtc-462	306	23	administrative	administrative	ADJ
ijtc-462	306	24	systems	system	NOUN
ijtc-462	306	25	and	and	CCONJ
ijtc-462	306	26	infrastructure	infrastructure	NOUN
ijtc-462	306	27	.	.	PUNCT
ijtc-462	307	1	as	as	ADP
ijtc-462	307	2	a	a	DET
ijtc-462	307	3	result	result	NOUN
ijtc-462	307	4	,	,	PUNCT
ijtc-462	307	5	there	there	PRON
ijtc-462	307	6	is	be	VERB
ijtc-462	307	7	an	an	DET
ijtc-462	307	8	assumption	assumption	NOUN
ijtc-462	307	9	that	that	SCONJ
ijtc-462	307	10	the	the	DET
ijtc-462	307	11	standards	standard	NOUN
ijtc-462	307	12	drawn	draw	VERB
ijtc-462	307	13	up	up	ADP
ijtc-462	307	14	are	be	AUX
ijtc-462	307	15	not	not	PART
ijtc-462	307	16	in	in	ADP
ijtc-462	307	17	favor	favor	NOUN
ijtc-462	307	18	of	of	ADP
ijtc-462	307	19	developing	develop	VERB
ijtc-462	307	20	countries	country	NOUN
ijtc-462	307	21	,	,	PUNCT
ijtc-462	307	22	especially	especially	ADV
ijtc-462	307	23	in	in	ADP
ijtc-462	307	24	terms	term	NOUN
ijtc-462	307	25	of	of	ADP
ijtc-462	307	26	technological	technological	ADJ
ijtc-462	307	27	readiness	readiness	NOUN
ijtc-462	307	28	required	require	VERB
ijtc-462	307	29	for	for	ADP
ijtc-462	307	30	the	the	DET
ijtc-462	307	31	implementation	implementation	NOUN
ijtc-462	307	32	of	of	ADP
ijtc-462	307	33	aeoi	aeoi	NOUN
ijtc-462	307	34	(	(	PUNCT
ijtc-462	307	35	panayi	panayi	NOUN
ijtc-462	307	36	,	,	PUNCT
ijtc-462	307	37	2016	2016	NUM
ijtc-462	307	38	)	)	PUNCT
ijtc-462	307	39	.	.	PUNCT
ijtc-462	308	1	this	this	PRON
ijtc-462	308	2	is	be	AUX
ijtc-462	308	3	not	not	PART
ijtc-462	308	4	an	an	DET
ijtc-462	308	5	easy	easy	ADJ
ijtc-462	308	6	thing	thing	NOUN
ijtc-462	308	7	for	for	ADP
ijtc-462	308	8	developing	develop	VERB
ijtc-462	308	9	countries	country	NOUN
ijtc-462	308	10	,	,	PUNCT
ijtc-462	308	11	especially	especially	ADV
ijtc-462	308	12	indonesia	indonesia	PROPN
ijtc-462	308	13	because	because	SCONJ
ijtc-462	308	14	of	of	ADP
ijtc-462	308	15	limited	limited	ADJ
ijtc-462	308	16	infrastructure	infrastructure	NOUN
ijtc-462	308	17	.	.	PUNCT
ijtc-462	309	1	therefore	therefore	ADV
ijtc-462	309	2	,	,	PUNCT
ijtc-462	309	3	indonesia	indonesia	PROPN
ijtc-462	309	4	as	as	ADP
ijtc-462	309	5	a	a	DET
ijtc-462	309	6	developing	develop	VERB
ijtc-462	309	7	country	country	NOUN
ijtc-462	309	8	requires	require	VERB
ijtc-462	309	9	time	time	NOUN
ijtc-462	309	10	,	,	PUNCT
ijtc-462	309	11	large	large	ADJ
ijtc-462	309	12	costs	cost	NOUN
ijtc-462	309	13	,	,	PUNCT
ijtc-462	309	14	and	and	CCONJ
ijtc-462	309	15	quality	quality	NOUN
ijtc-462	309	16	resources	resource	NOUN
ijtc-462	309	17	to	to	PART
ijtc-462	309	18	be	be	AUX
ijtc-462	309	19	able	able	ADJ
ijtc-462	309	20	to	to	PART
ijtc-462	309	21	compete	compete	VERB
ijtc-462	309	22	with	with	ADP
ijtc-462	309	23	the	the	DET
ijtc-462	309	24	capabilities	capability	NOUN
ijtc-462	309	25	of	of	ADP
ijtc-462	309	26	developed	develop	VERB
ijtc-462	309	27	countries	country	NOUN
ijtc-462	309	28	in	in	ADP
ijtc-462	309	29	the	the	DET
ijtc-462	309	30	aeoi	aeoi	NOUN
ijtc-462	309	31	.	.	PUNCT
ijtc-462	310	1	fourth	fourth	ADJ
ijtc-462	310	2	,	,	PUNCT
ijtc-462	310	3	the	the	DET
ijtc-462	310	4	complexity	complexity	NOUN
ijtc-462	310	5	of	of	ADP
ijtc-462	310	6	converting	convert	VERB
ijtc-462	310	7	tax	tax	NOUN
ijtc-462	310	8	revenue	revenue	NOUN
ijtc-462	310	9	data	datum	NOUN
ijtc-462	310	10	:	:	PUNCT
ijtc-462	310	11	recently	recently	ADV
ijtc-462	310	12	,	,	PUNCT
ijtc-462	310	13	the	the	DET
ijtc-462	310	14	directorate	directorate	ADJ
ijtc-462	310	15	general	general	NOUN
ijtc-462	310	16	of	of	ADP
ijtc-462	310	17	taxes	taxis	NOUN
ijtc-462	310	18	(	(	PUNCT
ijtc-462	310	19	dgt	dgt	NOUN
ijtc-462	310	20	)	)	PUNCT
ijtc-462	310	21	,	,	PUNCT
ijtc-462	310	22	which	which	PRON
ijtc-462	310	23	was	be	AUX
ijtc-462	310	24	initially	initially	ADV
ijtc-462	310	25	quite	quite	ADV
ijtc-462	310	26	confident	confident	ADJ
ijtc-462	310	27	,	,	PUNCT
ijtc-462	310	28	is	be	AUX
ijtc-462	310	29	confused	confuse	VERB
ijtc-462	310	30	about	about	ADP
ijtc-462	310	31	following	follow	VERB
ijtc-462	310	32	up	up	ADP
ijtc-462	310	33	on	on	ADP
ijtc-462	310	34	taxation	taxation	NOUN
ijtc-462	310	35	data	datum	NOUN
ijtc-462	310	36	or	or	CCONJ
ijtc-462	310	37	information	information	NOUN
ijtc-462	310	38	obtained	obtain	VERB
ijtc-462	310	39	from	from	ADP
ijtc-462	310	40	hundreds	hundred	NOUN
ijtc-462	310	41	of	of	ADP
ijtc-462	310	42	partner	partner	NOUN
ijtc-462	310	43	jurisdictions	jurisdiction	NOUN
ijtc-462	310	44	.	.	PUNCT
ijtc-462	311	1	the	the	DET
ijtc-462	311	2	director	director	NOUN
ijtc-462	311	3	general	general	ADJ
ijtc-462	311	4	of	of	ADP
ijtc-462	311	5	taxes	taxis	NOUN
ijtc-462	311	6	,	,	PUNCT
ijtc-462	311	7	suryo	suryo	NOUN
ijtc-462	311	8	utomo	utomo	ADJ
ijtc-462	311	9	,	,	PUNCT
ijtc-462	311	10	in	in	ADP
ijtc-462	311	11	his	his	PRON
ijtc-462	311	12	presentation	presentation	NOUN
ijtc-462	311	13	some	some	DET
ijtc-462	311	14	time	time	NOUN
ijtc-462	311	15	ago	ago	ADV
ijtc-462	311	16	expressed	express	VERB
ijtc-462	311	17	his	his	PRON
ijtc-462	311	18	complaints	complaint	NOUN
ijtc-462	311	19	regarding	regard	VERB
ijtc-462	311	20	the	the	DET
ijtc-462	311	21	many	many	ADJ
ijtc-462	311	22	challenges	challenge	NOUN
ijtc-462	311	23	to	to	PART
ijtc-462	311	24	follow	follow	VERB
ijtc-462	311	25	up	up	ADP
ijtc-462	311	26	on	on	ADP
ijtc-462	311	27	aeoi	aeoi	NOUN
ijtc-462	311	28	data	datum	NOUN
ijtc-462	311	29	.	.	PUNCT
ijtc-462	312	1	"	"	PUNCT
ijtc-462	312	2	unfortunately	unfortunately	ADV
ijtc-462	312	3	,	,	PUNCT
ijtc-462	312	4	most	most	ADJ
ijtc-462	312	5	of	of	ADP
ijtc-462	312	6	the	the	DET
ijtc-462	312	7	data	datum	NOUN
ijtc-462	312	8	obtained	obtain	VERB
ijtc-462	312	9	from	from	ADP
ijtc-462	312	10	partner	partner	NOUN
ijtc-462	312	11	jurisdictions	jurisdiction	NOUN
ijtc-462	312	12	are	be	AUX
ijtc-462	312	13	not	not	PART
ijtc-462	312	14	accompanied	accompany	VERB
ijtc-462	312	15	by	by	ADP
ijtc-462	312	16	npwp	npwp	NOUN
ijtc-462	312	17	,	,	PUNCT
ijtc-462	312	18	complete	complete	ADJ
ijtc-462	312	19	address	address	NOUN
ijtc-462	312	20	or	or	CCONJ
ijtc-462	312	21	home	home	NOUN
ijtc-462	312	22	abroad	abroad	ADV
ijtc-462	312	23	,	,	PUNCT
ijtc-462	312	24	and	and	CCONJ
ijtc-462	312	25	the	the	DET
ijtc-462	312	26	name	name	NOUN
ijtc-462	312	27	of	of	ADP
ijtc-462	312	28	the	the	DET
ijtc-462	312	29	account	account	NOUN
ijtc-462	312	30	holder	holder	NOUN
ijtc-462	312	31	is	be	AUX
ijtc-462	312	32	not	not	PART
ijtc-462	312	33	found	find	VERB
ijtc-462	312	34	,	,	PUNCT
ijtc-462	312	35	it	it	PRON
ijtc-462	312	36	only	only	ADV
ijtc-462	312	37	includes	include	VERB
ijtc-462	312	38	financial	financial	ADJ
ijtc-462	312	39	data	datum	NOUN
ijtc-462	312	40	,	,	PUNCT
ijtc-462	312	41	"	"	PUNCT
ijtc-462	312	42	said	say	VERB
ijtc-462	312	43	suryo	suryo	NOUN
ijtc-462	312	44	.	.	PUNCT
ijtc-462	313	1	in	in	ADP
ijtc-462	313	2	addition	addition	NOUN
ijtc-462	313	3	,	,	PUNCT
ijtc-462	313	4	according	accord	VERB
ijtc-462	313	5	to	to	ADP
ijtc-462	313	6	him	he	PRON
ijtc-462	313	7	,	,	PUNCT
ijtc-462	313	8	the	the	DET
ijtc-462	313	9	data	datum	NOUN
ijtc-462	313	10	obtained	obtain	VERB
ijtc-462	313	11	by	by	ADP
ijtc-462	313	12	the	the	DET
ijtc-462	313	13	dgt	dgt	NOUN
ijtc-462	313	14	also	also	ADV
ijtc-462	313	15	does	do	AUX
ijtc-462	313	16	not	not	PART
ijtc-462	313	17	include	include	VERB
ijtc-462	313	18	property	property	NOUN
ijtc-462	313	19	and	and	CCONJ
ijtc-462	313	20	investment	investment	NOUN
ijtc-462	313	21	data	datum	NOUN
ijtc-462	313	22	in	in	ADP
ijtc-462	313	23	the	the	DET
ijtc-462	313	24	form	form	NOUN
ijtc-462	313	25	of	of	ADP
ijtc-462	313	26	cryptocurrencies	cryptocurrencie	NOUN
ijtc-462	313	27	.	.	PUNCT
ijtc-462	314	1	the	the	DET
ijtc-462	314	2	minister	minister	PROPN
ijtc-462	314	3	of	of	ADP
ijtc-462	314	4	finance	finance	NOUN
ijtc-462	314	5	claims	claim	NOUN
ijtc-462	314	6	to	to	PART
ijtc-462	314	7	have	have	AUX
ijtc-462	314	8	pocketed	pocket	VERB
ijtc-462	314	9	a	a	DET
ijtc-462	314	10	lot	lot	NOUN
ijtc-462	314	11	of	of	ADP
ijtc-462	314	12	financial	financial	ADJ
ijtc-462	314	13	data	datum	NOUN
ijtc-462	314	14	since	since	SCONJ
ijtc-462	314	15	2018	2018	NUM
ijtc-462	314	16	through	through	ADP
ijtc-462	314	17	aeoi	aeoi	NOUN
ijtc-462	314	18	,	,	PUNCT
ijtc-462	314	19	but	but	CCONJ
ijtc-462	314	20	unfortunately	unfortunately	ADV
ijtc-462	314	21	,	,	PUNCT
ijtc-462	314	22	these	these	DET
ijtc-462	314	23	financial	financial	ADJ
ijtc-462	314	24	data	datum	NOUN
ijtc-462	314	25	can	can	AUX
ijtc-462	314	26	not	not	PART
ijtc-462	314	27	be	be	AUX
ijtc-462	314	28	directly	directly	ADV
ijtc-462	314	29	converted	convert	VERB
ijtc-462	314	30	into	into	ADP
ijtc-462	314	31	tax	tax	NOUN
ijtc-462	314	32	revenues	revenue	NOUN
ijtc-462	314	33	.	.	PUNCT
ijtc-462	315	1	the	the	DET
ijtc-462	315	2	tax	tax	NOUN
ijtc-462	315	3	authorities	authority	NOUN
ijtc-462	315	4	need	need	VERB
ijtc-462	315	5	to	to	PART
ijtc-462	315	6	go	go	VERB
ijtc-462	315	7	through	through	ADP
ijtc-462	315	8	several	several	ADJ
ijtc-462	315	9	verification	verification	NOUN
ijtc-462	315	10	processes	process	NOUN
ijtc-462	315	11	which	which	PRON
ijtc-462	315	12	are	be	AUX
ijtc-462	315	13	quite	quite	ADV
ijtc-462	315	14	complicated	complicated	ADJ
ijtc-462	315	15	and	and	CCONJ
ijtc-462	315	16	lengthy	lengthy	ADJ
ijtc-462	315	17	.	.	PUNCT
ijtc-462	316	1	from	from	ADP
ijtc-462	316	2	data	datum	NOUN
ijtc-462	316	3	obtained	obtain	VERB
ijtc-462	316	4	through	through	ADP
ijtc-462	316	5	the	the	DET
ijtc-462	316	6	directorate	directorate	ADJ
ijtc-462	316	7	general	general	NOUN
ijtc-462	316	8	of	of	ADP
ijtc-462	316	9	taxes	taxis	NOUN
ijtc-462	316	10	,	,	PUNCT
ijtc-462	316	11	the	the	DET
ijtc-462	316	12	funds	fund	NOUN
ijtc-462	316	13	that	that	PRON
ijtc-462	316	14	have	have	AUX
ijtc-462	316	15	been	be	AUX
ijtc-462	316	16	raised	raise	VERB
ijtc-462	316	17	through	through	ADP
ijtc-462	316	18	aeoi	aeoi	NOUN
ijtc-462	316	19	in	in	ADP
ijtc-462	316	20	indonesia	indonesia	PROPN
ijtc-462	316	21	since	since	SCONJ
ijtc-462	316	22	2018	2018	NUM
ijtc-462	316	23	,	,	PUNCT
ijtc-462	316	24	amounted	amount	VERB
ijtc-462	316	25	to	to	PART
ijtc-462	316	26	idr	idr	VERB
ijtc-462	316	27	2,742	2,742	NUM
ijtc-462	316	28	trillion	trillion	NUM
ijtc-462	316	29	from	from	ADP
ijtc-462	316	30	participating	participate	VERB
ijtc-462	316	31	jurisdictions	jurisdiction	NOUN
ijtc-462	316	32	(	(	PUNCT
ijtc-462	316	33	inbound	inbound	PROPN
ijtc-462	316	34	)	)	PUNCT
ijtc-462	316	35	and	and	CCONJ
ijtc-462	316	36	idr	idr	VERB
ijtc-462	316	37	3,574	3,574	NUM
ijtc-462	316	38	trillion	trillion	NUM
ijtc-462	316	39	domestically	domestically	ADV
ijtc-462	316	40	.	.	PUNCT
ijtc-462	317	1	in	in	ADP
ijtc-462	317	2	addition	addition	NOUN
ijtc-462	317	3	,	,	PUNCT
ijtc-462	317	4	there	there	PRON
ijtc-462	317	5	are	be	VERB
ijtc-462	317	6	still	still	ADV
ijtc-462	317	7	approximately	approximately	ADV
ijtc-462	317	8	5	5	NUM
ijtc-462	317	9	trillion	trillion	NUM
ijtc-462	317	10	rupiah	rupiah	NOUN
ijtc-462	317	11	from	from	ADP
ijtc-462	317	12	the	the	DET
ijtc-462	317	13	pairing	pairing	NOUN
ijtc-462	317	14	of	of	ADP
ijtc-462	317	15	financial	financial	ADJ
ijtc-462	317	16	balances	balance	NOUN
ijtc-462	317	17	with	with	ADP
ijtc-462	317	18	cash	cash	NOUN
ijtc-462	317	19	equivalent	equivalent	ADJ
ijtc-462	317	20	assets	asset	NOUN
ijtc-462	317	21	which	which	PRON
ijtc-462	317	22	are	be	AUX
ijtc-462	317	23	still	still	ADV
ijtc-462	317	24	in	in	ADP
ijtc-462	317	25	the	the	DET
ijtc-462	317	26	category	category	NOUN
ijtc-462	317	27	of	of	ADP
ijtc-462	317	28	a	a	DET
ijtc-462	317	29	complicated	complicated	ADJ
ijtc-462	317	30	verification	verification	NOUN
ijtc-462	317	31	process	process	NOUN
ijtc-462	317	32	.	.	PUNCT
ijtc-462	318	1	therefore	therefore	ADV
ijtc-462	318	2	,	,	PUNCT
ijtc-462	318	3	the	the	DET
ijtc-462	318	4	government	government	NOUN
ijtc-462	318	5	needs	need	VERB
ijtc-462	318	6	to	to	PART
ijtc-462	318	7	continue	continue	VERB
ijtc-462	318	8	to	to	PART
ijtc-462	318	9	improve	improve	VERB
ijtc-462	318	10	the	the	DET
ijtc-462	318	11	global	global	ADJ
ijtc-462	318	12	standard	standard	ADJ
ijtc-462	318	13	system	system	NOUN
ijtc-462	318	14	of	of	ADP
ijtc-462	318	15	automatic	automatic	ADJ
ijtc-462	318	16	tax	tax	NOUN
ijtc-462	318	17	information	information	NOUN
ijtc-462	318	18	exchange	exchange	NOUN
ijtc-462	318	19	,	,	PUNCT
ijtc-462	318	20	so	so	SCONJ
ijtc-462	318	21	that	that	SCONJ
ijtc-462	318	22	the	the	DET
ijtc-462	318	23	opportunity	opportunity	NOUN
ijtc-462	318	24	for	for	ADP
ijtc-462	318	25	tax	tax	NOUN
ijtc-462	318	26	revenue	revenue	NOUN
ijtc-462	318	27	is	be	AUX
ijtc-462	318	28	not	not	PART
ijtc-462	318	29	just	just	ADV
ijtc-462	318	30	a	a	DET
ijtc-462	318	31	breath	breath	NOUN
ijtc-462	318	32	of	of	ADP
ijtc-462	318	33	fresh	fresh	ADJ
ijtc-462	318	34	air	air	NOUN
ijtc-462	318	35	.	.	PUNCT
ijtc-462	319	1	b.	b.	PROPN
ijtc-462	319	2	threats	threat	NOUN
ijtc-462	319	3	(	(	PUNCT
ijtc-462	319	4	threats	threat	NOUN
ijtc-462	319	5	)	)	PUNCT
ijtc-462	319	6	there	there	PRON
ijtc-462	319	7	are	be	VERB
ijtc-462	319	8	still	still	ADV
ijtc-462	319	9	acts	act	NOUN
ijtc-462	319	10	of	of	ADP
ijtc-462	319	11	tax	tax	NOUN
ijtc-462	319	12	avoidance	avoidance	NOUN
ijtc-462	319	13	/	/	SYM
ijtc-462	319	14	evasion	evasion	NOUN
ijtc-462	319	15	by	by	ADP
ijtc-462	319	16	storing	store	VERB
ijtc-462	319	17	assets	asset	NOUN
ijtc-462	319	18	in	in	ADP
ijtc-462	319	19	foreign	foreign	ADJ
ijtc-462	319	20	banks	bank	NOUN
ijtc-462	319	21	in	in	ADP
ijtc-462	319	22	every	every	DET
ijtc-462	319	23	country	country	NOUN
ijtc-462	319	24	,	,	PUNCT
ijtc-462	319	25	and	and	CCONJ
ijtc-462	319	26	detecting	detect	VERB
ijtc-462	319	27	fraud	fraud	NOUN
ijtc-462	319	28	is	be	AUX
ijtc-462	319	29	a	a	DET
ijtc-462	319	30	challenge	challenge	NOUN
ijtc-462	319	31	for	for	ADP
ijtc-462	319	32	dgt	dgt	PROPN
ijtc-462	319	33	.	.	PUNCT
ijtc-462	320	1	aldo	aldo	PROPN
ijtc-462	320	2	explained	explain	VERB
ijtc-462	320	3	that	that	SCONJ
ijtc-462	320	4	in	in	ADP
ijtc-462	320	5	2017	2017	NUM
ijtc-462	320	6	and	and	CCONJ
ijtc-462	320	7	below	below	ADV
ijtc-462	320	8	,	,	PUNCT
ijtc-462	320	9	the	the	DET
ijtc-462	320	10	practice	practice	NOUN
ijtc-462	320	11	of	of	ADP
ijtc-462	320	12	tax	tax	NOUN
ijtc-462	320	13	avoidance	avoidance	NOUN
ijtc-462	320	14	was	be	AUX
ijtc-462	320	15	still	still	ADV
ijtc-462	320	16	rampant	rampant	ADJ
ijtc-462	320	17	by	by	ADP
ijtc-462	320	18	evading	evade	VERB
ijtc-462	320	19	taxpayers	taxpayer	NOUN
ijtc-462	320	20	because	because	SCONJ
ijtc-462	320	21	there	there	PRON
ijtc-462	320	22	were	be	VERB
ijtc-462	320	23	still	still	ADV
ijtc-462	320	24	loopholes	loophole	NOUN
ijtc-462	320	25	in	in	ADP
ijtc-462	320	26	the	the	DET
ijtc-462	320	27	information	information	NOUN
ijtc-462	320	28	regulations	regulation	NOUN
ijtc-462	320	29	that	that	PRON
ijtc-462	320	30	were	be	AUX
ijtc-462	320	31	used	use	VERB
ijtc-462	320	32	before	before	SCONJ
ijtc-462	320	33	there	there	PRON
ijtc-462	320	34	was	be	VERB
ijtc-462	320	35	an	an	DET
ijtc-462	320	36	automatic	automatic	ADJ
ijtc-462	320	37	exchange	exchange	NOUN
ijtc-462	320	38	of	of	ADP
ijtc-462	320	39	information	information	NOUN
ijtc-462	320	40	or	or	CCONJ
ijtc-462	320	41	it	it	PRON
ijtc-462	320	42	was	be	AUX
ijtc-462	320	43	still	still	ADV
ijtc-462	320	44	on	on	ADP
ijtc-462	320	45	request	request	NOUN
ijtc-462	320	46	.	.	PUNCT
ijtc-462	321	1	because	because	SCONJ
ijtc-462	321	2	this	this	DET
ijtc-462	321	3	eoi	eoi	NOUN
ijtc-462	321	4	by	by	ADP
ijtc-462	321	5	request	request	NOUN
ijtc-462	321	6	can	can	AUX
ijtc-462	321	7	only	only	ADV
ijtc-462	321	8	be	be	AUX
ijtc-462	321	9	done	do	VERB
ijtc-462	321	10	while	while	SCONJ
ijtc-462	321	11	there	there	PRON
ijtc-462	321	12	is	be	VERB
ijtc-462	321	13	an	an	DET
ijtc-462	321	14	inspection	inspection	NOUN
ijtc-462	321	15	.	.	PUNCT
ijtc-462	322	1	there	there	PRON
ijtc-462	322	2	are	be	VERB
ijtc-462	322	3	still	still	ADV
ijtc-462	322	4	modes	mode	NOUN
ijtc-462	322	5	or	or	CCONJ
ijtc-462	322	6	potentials	potential	NOUN
ijtc-462	322	7	for	for	ADP
ijtc-462	322	8	tax	tax	NOUN
ijtc-462	322	9	avoidance	avoidance	NOUN
ijtc-462	322	10	and	and	CCONJ
ijtc-462	322	11	embezzlement	embezzlement	NOUN
ijtc-462	322	12	by	by	ADP
ijtc-462	322	13	taxpayers	taxpayer	NOUN
ijtc-462	322	14	,	,	PUNCT
ijtc-462	322	15	especially	especially	ADV
ijtc-462	322	16	foreign	foreign	ADJ
ijtc-462	322	17	taxpayers	taxpayer	NOUN
ijtc-462	322	18	/	/	SYM
ijtc-462	322	19	multinational	multinational	ADJ
ijtc-462	322	20	companies	company	NOUN
ijtc-462	322	21	,	,	PUNCT
ijtc-462	322	22	which	which	PRON
ijtc-462	322	23	pose	pose	VERB
ijtc-462	322	24	a	a	DET
ijtc-462	322	25	threat	threat	NOUN
ijtc-462	322	26	to	to	ADP
ijtc-462	322	27	aeoi	aeoi	PROPN
ijtc-462	322	28	's	's	PART
ijtc-462	322	29	success	success	NOUN
ijtc-462	322	30	in	in	ADP
ijtc-462	322	31	boosting	boost	VERB
ijtc-462	322	32	tax	tax	NOUN
ijtc-462	322	33	revenue	revenue	NOUN
ijtc-462	322	34	.	.	PUNCT
ijtc-462	323	1	5	5	X
ijtc-462	323	2	.	.	NUM
ijtc-462	323	3	automated	automate	VERB
ijtc-462	323	4	information	information	NOUN
ijtc-462	323	5	exchange	exchange	NOUN
ijtc-462	323	6	encouraging	encourage	VERB
ijtc-462	323	7	entities	entity	NOUN
ijtc-462	323	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	323	9	automatic	automatic	ADJ
ijtc-462	323	10	exchange	exchange	NOUN
ijtc-462	323	11	of	of	ADP
ijtc-462	323	12	information	information	NOUN
ijtc-462	323	13	review	review	NOUN
ijtc-462	323	14	from	from	ADP
ijtc-462	323	15	the	the	DET
ijtc-462	323	16	perspective	perspective	NOUN
ijtc-462	323	17	of	of	ADP
ijtc-462	323	18	its	its	PRON
ijtc-462	323	19	effectives	effective	NOUN
ijtc-462	323	20	in	in	ADP
ijtc-462	323	21	minimizing	minimize	VERB
ijtc-462	323	22	tax	tax	NOUN
ijtc-462	323	23	evasion	evasion	NOUN
ijtc-462	323	24	pohan	pohan	NOUN
ijtc-462	323	25	,	,	PUNCT
ijtc-462	323	26	rahmi	rahmi	NOUN
ijtc-462	323	27	,	,	PUNCT
ijtc-462	323	28	arimbhi	arimbhi	ADJ
ijtc-462	323	29	,	,	PUNCT
ijtc-462	323	30	and	and	CCONJ
ijtc-462	323	31	junaidi	junaidi	NOUN
ijtc-462	323	32	133	133	NUM
ijtc-462	323	33	|	|	ADV
ijtc-462	323	34	ilomata	ilomata	PROPN
ijtc-462	323	35	international	international	ADJ
ijtc-462	323	36	journal	journal	NOUN
ijtc-462	323	37	of	of	ADP
ijtc-462	323	38	tax	tax	PROPN
ijtc-462	323	39	&	&	CCONJ
ijtc-462	323	40	accounting	accounting	PROPN
ijtc-462	323	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	323	42	strength	strength	NOUN
ijtc-462	323	43	:	:	PUNCT
ijtc-462	323	44	this	this	DET
ijtc-462	323	45	aeoi	aeoi	NOUN
ijtc-462	323	46	has	have	VERB
ijtc-462	323	47	a	a	DET
ijtc-462	323	48	fairly	fairly	ADV
ijtc-462	323	49	strong	strong	ADJ
ijtc-462	323	50	legal	legal	ADJ
ijtc-462	323	51	force	force	NOUN
ijtc-462	323	52	and	and	CCONJ
ijtc-462	323	53	in	in	ADP
ijtc-462	323	54	its	its	PRON
ijtc-462	323	55	implementation	implementation	NOUN
ijtc-462	323	56	is	be	AUX
ijtc-462	323	57	also	also	ADV
ijtc-462	323	58	supported	support	VERB
ijtc-462	323	59	by	by	ADP
ijtc-462	323	60	the	the	DET
ijtc-462	323	61	existence	existence	NOUN
ijtc-462	323	62	of	of	ADP
ijtc-462	323	63	a	a	DET
ijtc-462	323	64	binding	bind	VERB
ijtc-462	323	65	regulation	regulation	NOUN
ijtc-462	323	66	.	.	PUNCT
ijtc-462	324	1	in	in	ADP
ijtc-462	324	2	terms	term	NOUN
ijtc-462	324	3	of	of	ADP
ijtc-462	324	4	the	the	DET
ijtc-462	324	5	implementation	implementation	NOUN
ijtc-462	324	6	of	of	ADP
ijtc-462	324	7	aeoi	aeoi	NOUN
ijtc-462	324	8	carried	carry	VERB
ijtc-462	324	9	out	out	ADP
ijtc-462	324	10	by	by	ADP
ijtc-462	324	11	the	the	DET
ijtc-462	324	12	directorate	directorate	ADJ
ijtc-462	324	13	general	general	NOUN
ijtc-462	324	14	of	of	ADP
ijtc-462	324	15	taxes	taxis	NOUN
ijtc-462	324	16	,	,	PUNCT
ijtc-462	324	17	it	it	PRON
ijtc-462	324	18	is	be	AUX
ijtc-462	324	19	one	one	NUM
ijtc-462	324	20	of	of	ADP
ijtc-462	324	21	the	the	DET
ijtc-462	324	22	measures	measure	NOUN
ijtc-462	324	23	used	use	VERB
ijtc-462	324	24	as	as	ADP
ijtc-462	324	25	a	a	DET
ijtc-462	324	26	basic	basic	ADJ
ijtc-462	324	27	force	force	NOUN
ijtc-462	324	28	to	to	PART
ijtc-462	324	29	avoid	avoid	VERB
ijtc-462	324	30	tax	tax	NOUN
ijtc-462	324	31	evasion	evasion	NOUN
ijtc-462	324	32	.	.	PUNCT
ijtc-462	325	1	aldo	aldo	PROPN
ijtc-462	325	2	revealed	reveal	VERB
ijtc-462	325	3	that	that	SCONJ
ijtc-462	325	4	the	the	DET
ijtc-462	325	5	regulation	regulation	NOUN
ijtc-462	325	6	of	of	ADP
ijtc-462	325	7	law	law	NOUN
ijtc-462	325	8	no	no	INTJ
ijtc-462	325	9	.	.	NOUN
ijtc-462	325	10	1	1	NUM
ijtc-462	325	11	of	of	ADP
ijtc-462	325	12	2017	2017	NUM
ijtc-462	325	13	which	which	PRON
ijtc-462	325	14	has	have	AUX
ijtc-462	325	15	been	be	AUX
ijtc-462	325	16	changed	change	VERB
ijtc-462	325	17	to	to	ADP
ijtc-462	325	18	the	the	DET
ijtc-462	325	19	law	law	NOUN
ijtc-462	325	20	no	no	INTJ
ijtc-462	325	21	.	.	NOUN
ijtc-462	325	22	9	9	NUM
ijtc-462	325	23	of	of	ADP
ijtc-462	325	24	2017	2017	NUM
ijtc-462	325	25	is	be	AUX
ijtc-462	325	26	a	a	DET
ijtc-462	325	27	legal	legal	ADJ
ijtc-462	325	28	force	force	NOUN
ijtc-462	325	29	for	for	SCONJ
ijtc-462	325	30	indonesia	indonesia	PROPN
ijtc-462	325	31	to	to	PART
ijtc-462	325	32	carry	carry	VERB
ijtc-462	325	33	out	out	ADP
ijtc-462	325	34	this	this	DET
ijtc-462	325	35	automatic	automatic	ADJ
ijtc-462	325	36	exchange	exchange	NOUN
ijtc-462	325	37	of	of	ADP
ijtc-462	325	38	information	information	NOUN
ijtc-462	325	39	,	,	PUNCT
ijtc-462	325	40	and	and	CCONJ
ijtc-462	325	41	there	there	PRON
ijtc-462	325	42	is	be	VERB
ijtc-462	325	43	also	also	ADV
ijtc-462	325	44	the	the	DET
ijtc-462	325	45	regulation	regulation	NOUN
ijtc-462	325	46	of	of	ADP
ijtc-462	325	47	the	the	DET
ijtc-462	325	48	ministry	ministry	PROPN
ijtc-462	325	49	of	of	ADP
ijtc-462	325	50	finance	finance	PROPN
ijtc-462	325	51	039	039	NUM
ijtc-462	325	52	/	/	SYM
ijtc-462	325	53	pmk.03/2017	pmk.03/2017	NOUN
ijtc-462	325	54	as	as	ADP
ijtc-462	325	55	implementing	implement	VERB
ijtc-462	325	56	regulation	regulation	NOUN
ijtc-462	325	57	.	.	PUNCT
ijtc-462	326	1	this	this	PRON
ijtc-462	326	2	is	be	AUX
ijtc-462	326	3	reinforced	reinforce	VERB
ijtc-462	326	4	by	by	ADP
ijtc-462	326	5	swarum	swarum	ADJ
ijtc-462	326	6	as	as	ADP
ijtc-462	326	7	a	a	DET
ijtc-462	326	8	consultant	consultant	NOUN
ijtc-462	326	9	/	/	SYM
ijtc-462	326	10	academic	academic	NOUN
ijtc-462	326	11	that	that	SCONJ
ijtc-462	326	12	the	the	DET
ijtc-462	326	13	automatic	automatic	ADJ
ijtc-462	326	14	implementation	implementation	NOUN
ijtc-462	326	15	of	of	ADP
ijtc-462	326	16	aeoi	aeoi	NOUN
ijtc-462	326	17	in	in	ADP
ijtc-462	326	18	indonesia	indonesia	PROPN
ijtc-462	326	19	effectively	effectively	ADV
ijtc-462	326	20	since	since	SCONJ
ijtc-462	326	21	2018	2018	NUM
ijtc-462	326	22	has	have	AUX
ijtc-462	326	23	been	be	AUX
ijtc-462	326	24	legally	legally	ADV
ijtc-462	326	25	implemented	implement	VERB
ijtc-462	326	26	,	,	PUNCT
ijtc-462	326	27	supported	support	VERB
ijtc-462	326	28	by	by	ADP
ijtc-462	326	29	legal	legal	ADJ
ijtc-462	326	30	instruments	instrument	NOUN
ijtc-462	326	31	in	in	ADP
ijtc-462	326	32	the	the	DET
ijtc-462	326	33	form	form	NOUN
ijtc-462	326	34	of	of	ADP
ijtc-462	326	35	law	law	NOUN
ijtc-462	326	36	number	number	NOUN
ijtc-462	326	37	9	9	NUM
ijtc-462	326	38	of	of	ADP
ijtc-462	326	39	2017	2017	NUM
ijtc-462	326	40	dated	date	VERB
ijtc-462	326	41	august	august	PROPN
ijtc-462	326	42	23	23	NUM
ijtc-462	326	43	,	,	PUNCT
ijtc-462	326	44	2017	2017	NUM
ijtc-462	326	45	,	,	PUNCT
ijtc-462	326	46	concerning	concern	VERB
ijtc-462	326	47	stipulation	stipulation	NOUN
ijtc-462	326	48	of	of	ADP
ijtc-462	326	49	government	government	NOUN
ijtc-462	326	50	regulation	regulation	NOUN
ijtc-462	326	51	in	in	ADP
ijtc-462	326	52	lieu	lieu	NOUN
ijtc-462	326	53	of	of	ADP
ijtc-462	326	54	law	law	NOUN
ijtc-462	326	55	number	number	NOUN
ijtc-462	326	56	1	1	NUM
ijtc-462	326	57	of	of	ADP
ijtc-462	326	58	2017	2017	NUM
ijtc-462	326	59	concerning	concern	VERB
ijtc-462	326	60	access	access	NOUN
ijtc-462	326	61	to	to	ADP
ijtc-462	326	62	financial	financial	ADJ
ijtc-462	326	63	information	information	NOUN
ijtc-462	326	64	for	for	ADP
ijtc-462	326	65	tax	tax	NOUN
ijtc-462	326	66	purposes	purpose	NOUN
ijtc-462	326	67	to	to	PART
ijtc-462	326	68	become	become	VERB
ijtc-462	326	69	law	law	NOUN
ijtc-462	326	70	.	.	PUNCT
ijtc-462	327	1	a.	a.	NOUN
ijtc-462	327	2	this	this	PRON
ijtc-462	327	3	also	also	ADV
ijtc-462	327	4	marks	mark	VERB
ijtc-462	327	5	the	the	DET
ijtc-462	327	6	end	end	NOUN
ijtc-462	327	7	of	of	ADP
ijtc-462	327	8	the	the	DET
ijtc-462	327	9	era	era	NOUN
ijtc-462	327	10	of	of	ADP
ijtc-462	327	11	banking	banking	NOUN
ijtc-462	327	12	secrecy	secrecy	NOUN
ijtc-462	327	13	,	,	PUNCT
ijtc-462	327	14	especially	especially	ADV
ijtc-462	327	15	for	for	ADP
ijtc-462	327	16	tax	tax	NOUN
ijtc-462	327	17	purposes	purpose	NOUN
ijtc-462	327	18	in	in	ADP
ijtc-462	327	19	indonesia	indonesia	PROPN
ijtc-462	327	20	readiness	readiness	NOUN
ijtc-462	327	21	of	of	ADP
ijtc-462	327	22	the	the	DET
ijtc-462	327	23	“	"	PUNCT
ijtc-462	327	24	common	common	ADJ
ijtc-462	327	25	transmission	transmission	NOUN
ijtc-462	327	26	system	system	NOUN
ijtc-462	327	27	(	(	PUNCT
ijtc-462	327	28	cts	cts	PROPN
ijtc-462	327	29	)	)	PUNCT
ijtc-462	327	30	”	"	PUNCT
ijtc-462	327	31	information	information	NOUN
ijtc-462	327	32	exchange	exchange	NOUN
ijtc-462	327	33	system	system	NOUN
ijtc-462	327	34	:	:	PUNCT
ijtc-462	327	35	the	the	DET
ijtc-462	327	36	system	system	NOUN
ijtc-462	327	37	that	that	PRON
ijtc-462	327	38	supports	support	VERB
ijtc-462	327	39	this	this	DET
ijtc-462	327	40	aeoi	aeoi	NOUN
ijtc-462	327	41	mechanism	mechanism	NOUN
ijtc-462	327	42	is	be	AUX
ijtc-462	327	43	the	the	DET
ijtc-462	327	44	“	"	PUNCT
ijtc-462	327	45	common	common	ADJ
ijtc-462	327	46	transmission	transmission	NOUN
ijtc-462	327	47	system	system	NOUN
ijtc-462	327	48	(	(	PUNCT
ijtc-462	327	49	cts	cts	PROPN
ijtc-462	327	50	)	)	PUNCT
ijtc-462	327	51	”	"	PUNCT
ijtc-462	327	52	where	where	SCONJ
ijtc-462	327	53	every	every	DET
ijtc-462	327	54	year	year	NOUN
ijtc-462	327	55	,	,	PUNCT
ijtc-462	327	56	taxpayer	taxpayer	NOUN
ijtc-462	327	57	accounts	account	NOUN
ijtc-462	327	58	between	between	ADP
ijtc-462	327	59	countries	country	NOUN
ijtc-462	327	60	at	at	ADP
ijtc-462	327	61	certain	certain	ADJ
ijtc-462	327	62	times	time	NOUN
ijtc-462	327	63	are	be	AUX
ijtc-462	327	64	periodically	periodically	ADV
ijtc-462	327	65	sent	send	VERB
ijtc-462	327	66	through	through	ADP
ijtc-462	327	67	this	this	DET
ijtc-462	327	68	cts	cts	NUM
ijtc-462	327	69	system	system	NOUN
ijtc-462	327	70	.	.	PUNCT
ijtc-462	328	1	this	this	DET
ijtc-462	328	2	system	system	NOUN
ijtc-462	328	3	is	be	AUX
ijtc-462	328	4	systematic	systematic	ADJ
ijtc-462	328	5	.	.	PUNCT
ijtc-462	329	1	,	,	PUNCT
ijtc-462	329	2	and	and	CCONJ
ijtc-462	329	3	continuously	continuously	ADV
ijtc-462	329	4	from	from	ADP
ijtc-462	329	5	the	the	DET
ijtc-462	329	6	country	country	NOUN
ijtc-462	329	7	of	of	ADP
ijtc-462	329	8	income	income	NOUN
ijtc-462	329	9	source	source	NOUN
ijtc-462	329	10	or	or	CCONJ
ijtc-462	329	11	place	place	NOUN
ijtc-462	329	12	of	of	ADP
ijtc-462	329	13	storing	store	VERB
ijtc-462	329	14	wealth	wealth	NOUN
ijtc-462	329	15	to	to	ADP
ijtc-462	329	16	the	the	DET
ijtc-462	329	17	resident	resident	ADJ
ijtc-462	329	18	country	country	NOUN
ijtc-462	329	19	of	of	ADP
ijtc-462	329	20	the	the	DET
ijtc-462	329	21	taxpayer	taxpayer	NOUN
ijtc-462	329	22	.	.	PUNCT
ijtc-462	330	1	with	with	ADP
ijtc-462	330	2	this	this	DET
ijtc-462	330	3	system	system	NOUN
ijtc-462	330	4	,	,	PUNCT
ijtc-462	330	5	taxpayers	taxpayer	NOUN
ijtc-462	330	6	who	who	PRON
ijtc-462	330	7	have	have	AUX
ijtc-462	330	8	opened	open	VERB
ijtc-462	330	9	accounts	account	NOUN
ijtc-462	330	10	in	in	ADP
ijtc-462	330	11	other	other	ADJ
ijtc-462	330	12	countries	country	NOUN
ijtc-462	330	13	will	will	AUX
ijtc-462	330	14	be	be	AUX
ijtc-462	330	15	able	able	ADJ
ijtc-462	330	16	to	to	PART
ijtc-462	330	17	be	be	AUX
ijtc-462	330	18	tracked	track	VERB
ijtc-462	330	19	directly	directly	ADV
ijtc-462	330	20	by	by	ADP
ijtc-462	330	21	the	the	DET
ijtc-462	330	22	tax	tax	NOUN
ijtc-462	330	23	authorities	authority	NOUN
ijtc-462	330	24	of	of	ADP
ijtc-462	330	25	their	their	PRON
ijtc-462	330	26	country	country	NOUN
ijtc-462	330	27	of	of	ADP
ijtc-462	330	28	origin	origin	NOUN
ijtc-462	330	29	.	.	PUNCT
ijtc-462	331	1	in	in	ADP
ijtc-462	331	2	the	the	DET
ijtc-462	331	3	aeoi	aeoi	NOUN
ijtc-462	331	4	standard	standard	NOUN
ijtc-462	331	5	there	there	PRON
ijtc-462	331	6	is	be	VERB
ijtc-462	331	7	a	a	DET
ijtc-462	331	8	common	common	ADJ
ijtc-462	331	9	consensus	consensus	NOUN
ijtc-462	331	10	to	to	PART
ijtc-462	331	11	open	open	VERB
ijtc-462	331	12	and	and	CCONJ
ijtc-462	331	13	provide	provide	VERB
ijtc-462	331	14	access	access	NOUN
ijtc-462	331	15	to	to	ADP
ijtc-462	331	16	financial	financial	ADJ
ijtc-462	331	17	information	information	NOUN
ijtc-462	331	18	in	in	ADP
ijtc-462	331	19	the	the	DET
ijtc-462	331	20	country	country	NOUN
ijtc-462	331	21	to	to	ADP
ijtc-462	331	22	the	the	DET
ijtc-462	331	23	tax	tax	NOUN
ijtc-462	331	24	authorities	authority	NOUN
ijtc-462	331	25	of	of	ADP
ijtc-462	331	26	other	other	ADJ
ijtc-462	331	27	countries	country	NOUN
ijtc-462	331	28	and	and	CCONJ
ijtc-462	331	29	otherwise	otherwise	ADV
ijtc-462	331	30	obtain	obtain	VERB
ijtc-462	331	31	access	access	NOUN
ijtc-462	331	32	to	to	ADP
ijtc-462	331	33	financial	financial	ADJ
ijtc-462	331	34	information	information	NOUN
ijtc-462	331	35	abroad	abroad	ADV
ijtc-462	331	36	automatically	automatically	ADV
ijtc-462	331	37	.	.	PUNCT
ijtc-462	332	1	b.	b.	PROPN
ijtc-462	332	2	opportunities	opportunity	NOUN
ijtc-462	332	3	(	(	PUNCT
ijtc-462	332	4	opportunities	opportunity	NOUN
ijtc-462	332	5	):	):	PUNCT
ijtc-462	332	6	to	to	PART
ijtc-462	332	7	minimize	minimize	VERB
ijtc-462	332	8	tax	tax	NOUN
ijtc-462	332	9	avoidance	avoidance	NOUN
ijtc-462	332	10	/	/	SYM
ijtc-462	332	11	evasion	evasion	NOUN
ijtc-462	332	12	,	,	PUNCT
ijtc-462	332	13	the	the	DET
ijtc-462	332	14	director	director	NOUN
ijtc-462	332	15	general	general	NOUN
ijtc-462	332	16	of	of	ADP
ijtc-462	332	17	taxes	taxis	NOUN
ijtc-462	332	18	can	can	AUX
ijtc-462	332	19	also	also	ADV
ijtc-462	332	20	supervise	supervise	VERB
ijtc-462	332	21	and	and	CCONJ
ijtc-462	332	22	explore	explore	VERB
ijtc-462	332	23	potential	potential	ADJ
ijtc-462	332	24	taxation	taxation	NOUN
ijtc-462	332	25	through	through	ADP
ijtc-462	332	26	banking	banking	NOUN
ijtc-462	332	27	transactions	transaction	NOUN
ijtc-462	332	28	conducted	conduct	VERB
ijtc-462	332	29	by	by	ADP
ijtc-462	332	30	taxpayers	taxpayer	NOUN
ijtc-462	332	31	abroad	abroad	ADV
ijtc-462	332	32	.	.	PUNCT
ijtc-462	333	1	so	so	ADV
ijtc-462	333	2	far	far	ADV
ijtc-462	333	3	,	,	PUNCT
ijtc-462	333	4	the	the	DET
ijtc-462	333	5	request	request	NOUN
ijtc-462	333	6	of	of	ADP
ijtc-462	333	7	the	the	DET
ijtc-462	333	8	director	director	NOUN
ijtc-462	333	9	general	general	NOUN
ijtc-462	333	10	of	of	ADP
ijtc-462	333	11	taxes	taxis	NOUN
ijtc-462	333	12	to	to	PART
ijtc-462	333	13	request	request	VERB
ijtc-462	333	14	banking	banking	NOUN
ijtc-462	333	15	data	datum	NOUN
ijtc-462	333	16	has	have	AUX
ijtc-462	333	17	always	always	ADV
ijtc-462	333	18	been	be	AUX
ijtc-462	333	19	met	meet	VERB
ijtc-462	333	20	with	with	ADP
ijtc-462	333	21	regulations	regulation	NOUN
ijtc-462	333	22	regarding	regard	VERB
ijtc-462	333	23	banking	banking	NOUN
ijtc-462	333	24	secrecy	secrecy	NOUN
ijtc-462	333	25	.	.	PUNCT
ijtc-462	334	1	aldo	aldo	PROPN
ijtc-462	334	2	said	say	VERB
ijtc-462	334	3	that	that	SCONJ
ijtc-462	334	4	“	"	PUNCT
ijtc-462	334	5	this	this	DET
ijtc-462	334	6	aeoi	aeoi	NOUN
ijtc-462	334	7	is	be	AUX
ijtc-462	334	8	an	an	DET
ijtc-462	334	9	opportunity	opportunity	NOUN
ijtc-462	334	10	,	,	PUNCT
ijtc-462	334	11	especially	especially	ADV
ijtc-462	334	12	because	because	SCONJ
ijtc-462	334	13	previously	previously	ADV
ijtc-462	334	14	we	we	PRON
ijtc-462	334	15	did	do	AUX
ijtc-462	334	16	n't	not	PART
ijtc-462	334	17	get	get	VERB
ijtc-462	334	18	any	any	DET
ijtc-462	334	19	information	information	NOUN
ijtc-462	334	20	and	and	CCONJ
ijtc-462	334	21	now	now	ADV
ijtc-462	334	22	we	we	PRON
ijtc-462	334	23	can	can	AUX
ijtc-462	334	24	get	get	VERB
ijtc-462	334	25	it	it	PRON
ijtc-462	334	26	routinely	routinely	ADV
ijtc-462	334	27	for	for	ADP
ijtc-462	334	28	the	the	DET
ijtc-462	334	29	effectiveness	effectiveness	NOUN
ijtc-462	334	30	of	of	ADP
ijtc-462	334	31	tax	tax	NOUN
ijtc-462	334	32	avoidance	avoidance	NOUN
ijtc-462	334	33	.	.	PUNCT
ijtc-462	335	1	for	for	ADP
ijtc-462	335	2	example	example	NOUN
ijtc-462	335	3	,	,	PUNCT
ijtc-462	335	4	there	there	PRON
ijtc-462	335	5	are	be	VERB
ijtc-462	335	6	indonesian	indonesian	ADJ
ijtc-462	335	7	citizens	citizen	NOUN
ijtc-462	335	8	who	who	PRON
ijtc-462	335	9	have	have	VERB
ijtc-462	335	10	accounts	account	NOUN
ijtc-462	335	11	in	in	ADP
ijtc-462	335	12	australia	australia	PROPN
ijtc-462	335	13	and	and	CCONJ
ijtc-462	335	14	are	be	AUX
ijtc-462	335	15	not	not	PART
ijtc-462	335	16	reported	report	VERB
ijtc-462	335	17	.	.	PUNCT
ijtc-462	336	1	with	with	ADP
ijtc-462	336	2	the	the	DET
ijtc-462	336	3	aeoi	aeoi	NOUN
ijtc-462	336	4	,	,	PUNCT
ijtc-462	336	5	we	we	PRON
ijtc-462	336	6	can	can	AUX
ijtc-462	336	7	get	get	VERB
ijtc-462	336	8	information	information	NOUN
ijtc-462	336	9	automatically	automatically	ADV
ijtc-462	336	10	from	from	ADP
ijtc-462	336	11	other	other	ADJ
ijtc-462	336	12	countries	country	NOUN
ijtc-462	336	13	as	as	ADV
ijtc-462	336	14	well	well	ADV
ijtc-462	336	15	.	.	PUNCT
ijtc-462	337	1	and	and	CCONJ
ijtc-462	337	2	this	this	PRON
ijtc-462	337	3	is	be	AUX
ijtc-462	337	4	an	an	DET
ijtc-462	337	5	opportunity	opportunity	NOUN
ijtc-462	337	6	for	for	ADP
ijtc-462	337	7	dgt	dgt	NOUN
ijtc-462	337	8	.	.	PUNCT
ijtc-462	338	1	it	it	PRON
ijtc-462	338	2	could	could	AUX
ijtc-462	338	3	also	also	ADV
ijtc-462	338	4	be	be	AUX
ijtc-462	338	5	a	a	DET
ijtc-462	338	6	tool	tool	NOUN
ijtc-462	338	7	to	to	PART
ijtc-462	338	8	explore	explore	VERB
ijtc-462	338	9	the	the	DET
ijtc-462	338	10	potential	potential	NOUN
ijtc-462	338	11	to	to	PART
ijtc-462	338	12	increase	increase	VERB
ijtc-462	338	13	state	state	NOUN
ijtc-462	338	14	revenue	revenue	NOUN
ijtc-462	338	15	if	if	SCONJ
ijtc-462	338	16	the	the	DET
ijtc-462	338	17	taxpayer	taxpayer	NOUN
ijtc-462	338	18	really	really	ADV
ijtc-462	338	19	hides	hide	VERB
ijtc-462	338	20	his	his	PRON
ijtc-462	338	21	wealth	wealth	NOUN
ijtc-462	338	22	.	.	PUNCT
ijtc-462	338	23	”	"	PUNCT
ijtc-462	339	1	this	this	PRON
ijtc-462	339	2	is	be	AUX
ijtc-462	339	3	reinforced	reinforce	VERB
ijtc-462	339	4	by	by	ADP
ijtc-462	339	5	swarum	swarum	ADJ
ijtc-462	339	6	who	who	PRON
ijtc-462	339	7	explained	explain	VERB
ijtc-462	339	8	that	that	SCONJ
ijtc-462	339	9	“	"	PUNCT
ijtc-462	339	10	in	in	ADP
ijtc-462	339	11	general	general	ADJ
ijtc-462	339	12	,	,	PUNCT
ijtc-462	339	13	first	first	ADV
ijtc-462	339	14	,	,	PUNCT
ijtc-462	339	15	the	the	DET
ijtc-462	339	16	opportunity	opportunity	NOUN
ijtc-462	339	17	for	for	ADP
ijtc-462	339	18	additional	additional	ADJ
ijtc-462	339	19	sources	source	NOUN
ijtc-462	339	20	of	of	ADP
ijtc-462	339	21	new	new	ADJ
ijtc-462	339	22	tax	tax	NOUN
ijtc-462	339	23	revenue	revenue	NOUN
ijtc-462	339	24	as	as	ADP
ijtc-462	339	25	a	a	DET
ijtc-462	339	26	result	result	NOUN
ijtc-462	339	27	of	of	ADP
ijtc-462	339	28	exploring	explore	VERB
ijtc-462	339	29	the	the	DET
ijtc-462	339	30	potential	potential	NOUN
ijtc-462	339	31	of	of	ADP
ijtc-462	339	32	eoi	eoi	PROPN
ijtc-462	339	33	.	.	PROPN
ijtc-462	340	1	second	second	ADJ
ijtc-462	340	2	,	,	PUNCT
ijtc-462	340	3	the	the	DET
ijtc-462	340	4	momentum	momentum	NOUN
ijtc-462	340	5	for	for	SCONJ
ijtc-462	340	6	dgt	dgt	NOUN
ijtc-462	340	7	to	to	PART
ijtc-462	340	8	fix	fix	VERB
ijtc-462	340	9	the	the	DET
ijtc-462	340	10	issue	issue	NOUN
ijtc-462	340	11	of	of	ADP
ijtc-462	340	12	the	the	DET
ijtc-462	340	13	rush	rush	NOUN
ijtc-462	340	14	of	of	ADP
ijtc-462	340	15	third	third	ADJ
ijtc-462	340	16	-	-	PUNCT
ijtc-462	340	17	party	party	NOUN
ijtc-462	340	18	data	datum	NOUN
ijtc-462	340	19	,	,	PUNCT
ijtc-462	340	20	including	include	VERB
ijtc-462	340	21	its	its	PRON
ijtc-462	340	22	management	management	NOUN
ijtc-462	340	23	,	,	PUNCT
ijtc-462	340	24	to	to	PART
ijtc-462	340	25	support	support	VERB
ijtc-462	340	26	the	the	DET
ijtc-462	340	27	achievement	achievement	NOUN
ijtc-462	340	28	of	of	ADP
ijtc-462	340	29	the	the	DET
ijtc-462	340	30	state	state	NOUN
ijtc-462	340	31	revenue	revenue	NOUN
ijtc-462	340	32	target	target	NOUN
ijtc-462	340	33	.	.	PUNCT
ijtc-462	341	1	third	third	ADJ
ijtc-462	341	2	,	,	PUNCT
ijtc-462	341	3	the	the	DET
ijtc-462	341	4	ability	ability	NOUN
ijtc-462	341	5	to	to	PART
ijtc-462	341	6	see	see	VERB
ijtc-462	341	7	the	the	DET
ijtc-462	341	8	economic	economic	ADJ
ijtc-462	341	9	structure	structure	NOUN
ijtc-462	341	10	outside	outside	ADP
ijtc-462	341	11	of	of	ADP
ijtc-462	341	12	basketball	basketball	NOUN
ijtc-462	341	13	so	so	SCONJ
ijtc-462	341	14	as	as	SCONJ
ijtc-462	341	15	to	to	PART
ijtc-462	341	16	increase	increase	VERB
ijtc-462	341	17	the	the	DET
ijtc-462	341	18	effectiveness	effectiveness	NOUN
ijtc-462	341	19	of	of	ADP
ijtc-462	341	20	policies	policy	NOUN
ijtc-462	341	21	that	that	PRON
ijtc-462	341	22	can	can	AUX
ijtc-462	341	23	be	be	AUX
ijtc-462	341	24	applied	apply	VERB
ijtc-462	341	25	to	to	PART
ijtc-462	341	26	attract	attract	VERB
ijtc-462	341	27	the	the	DET
ijtc-462	341	28	shadow	shadow	NOUN
ijtc-462	341	29	economy	economy	NOUN
ijtc-462	341	30	sector	sector	NOUN
ijtc-462	341	31	into	into	ADP
ijtc-462	341	32	the	the	DET
ijtc-462	341	33	official	official	ADJ
ijtc-462	341	34	economy	economy	NOUN
ijtc-462	341	35	”	"	PUNCT
ijtc-462	341	36	(	(	PUNCT
ijtc-462	341	37	maydiana	maydiana	PROPN
ijtc-462	341	38	,	,	PUNCT
ijtc-462	341	39	2022	2022	NUM
ijtc-462	341	40	)	)	PUNCT
ijtc-462	341	41	.	.	PUNCT
ijtc-462	342	1	conclusion	conclusion	NOUN
ijtc-462	342	2	1	1	NUM
ijtc-462	342	3	.	.	PUNCT
ijtc-462	343	1	the	the	DET
ijtc-462	343	2	implementation	implementation	NOUN
ijtc-462	343	3	of	of	ADP
ijtc-462	343	4	the	the	DET
ijtc-462	343	5	automatic	automatic	ADJ
ijtc-462	343	6	information	information	NOUN
ijtc-462	343	7	exchange	exchange	NOUN
ijtc-462	343	8	(	(	PUNCT
ijtc-462	343	9	aeoi	aeoi	NOUN
ijtc-462	343	10	)	)	PUNCT
ijtc-462	343	11	in	in	ADP
ijtc-462	343	12	minimizing	minimize	VERB
ijtc-462	343	13	tax	tax	NOUN
ijtc-462	343	14	avoidance	avoidance	NOUN
ijtc-462	343	15	and	and	CCONJ
ijtc-462	343	16	tax	tax	NOUN
ijtc-462	343	17	evasion	evasion	NOUN
ijtc-462	343	18	so	so	ADV
ijtc-462	343	19	far	far	ADV
ijtc-462	343	20	has	have	AUX
ijtc-462	343	21	been	be	AUX
ijtc-462	343	22	quite	quite	ADV
ijtc-462	343	23	effective	effective	ADJ
ijtc-462	343	24	according	accord	VERB
ijtc-462	343	25	to	to	ADP
ijtc-462	343	26	international	international	ADJ
ijtc-462	343	27	standards	standard	NOUN
ijtc-462	343	28	,	,	PUNCT
ijtc-462	343	29	although	although	SCONJ
ijtc-462	343	30	there	there	PRON
ijtc-462	343	31	are	be	VERB
ijtc-462	343	32	still	still	ADV
ijtc-462	343	33	many	many	ADJ
ijtc-462	343	34	complete	complete	ADJ
ijtc-462	343	35	data	datum	NOUN
ijtc-462	343	36	sets	set	NOUN
ijtc-462	343	37	that	that	PRON
ijtc-462	343	38	have	have	AUX
ijtc-462	343	39	not	not	PART
ijtc-462	343	40	been	be	AUX
ijtc-462	343	41	fulfilled	fulfil	VERB
ijtc-462	343	42	by	by	ADP
ijtc-462	343	43	partner	partner	NOUN
ijtc-462	343	44	countries	country	NOUN
ijtc-462	343	45	such	such	ADJ
ijtc-462	343	46	as	as	ADP
ijtc-462	343	47	singapore	singapore	PROPN
ijtc-462	343	48	,	,	PUNCT
ijtc-462	343	49	resulting	result	VERB
ijtc-462	343	50	in	in	ADP
ijtc-462	343	51	the	the	DET
ijtc-462	343	52	data	datum	NOUN
ijtc-462	343	53	provided	provide	VERB
ijtc-462	343	54	by	by	ADP
ijtc-462	343	55	the	the	DET
ijtc-462	343	56	partner	partner	NOUN
ijtc-462	343	57	country	country	NOUN
ijtc-462	343	58	can	can	AUX
ijtc-462	343	59	not	not	PART
ijtc-462	343	60	used	use	VERB
ijtc-462	343	61	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	343	62	automatic	automatic	ADJ
ijtc-462	343	63	exchange	exchange	NOUN
ijtc-462	343	64	of	of	ADP
ijtc-462	343	65	information	information	NOUN
ijtc-462	343	66	review	review	NOUN
ijtc-462	343	67	from	from	ADP
ijtc-462	343	68	the	the	DET
ijtc-462	343	69	perspective	perspective	NOUN
ijtc-462	343	70	of	of	ADP
ijtc-462	343	71	its	its	PRON
ijtc-462	343	72	effectives	effective	NOUN
ijtc-462	343	73	in	in	ADP
ijtc-462	343	74	minimizing	minimize	VERB
ijtc-462	343	75	tax	tax	NOUN
ijtc-462	343	76	evasion	evasion	NOUN
ijtc-462	343	77	pohan	pohan	NOUN
ijtc-462	343	78	,	,	PUNCT
ijtc-462	343	79	rahmi	rahmi	NOUN
ijtc-462	343	80	,	,	PUNCT
ijtc-462	343	81	arimbhi	arimbhi	ADJ
ijtc-462	343	82	,	,	PUNCT
ijtc-462	343	83	and	and	CCONJ
ijtc-462	343	84	junaidi	junaidi	NOUN
ijtc-462	343	85	134	134	NUM
ijtc-462	343	86	|	|	ADV
ijtc-462	343	87	ilomata	ilomata	PROPN
ijtc-462	343	88	international	international	ADJ
ijtc-462	343	89	journal	journal	NOUN
ijtc-462	343	90	of	of	ADP
ijtc-462	343	91	tax	tax	PROPN
ijtc-462	343	92	&	&	CCONJ
ijtc-462	343	93	accounting	accounting	NOUN
ijtc-462	343	94	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	343	95	by	by	ADP
ijtc-462	343	96	the	the	DET
ijtc-462	343	97	indonesian	indonesian	ADJ
ijtc-462	343	98	tax	tax	NOUN
ijtc-462	343	99	authorities	authority	NOUN
ijtc-462	343	100	.	.	PUNCT
ijtc-462	344	1	however	however	ADV
ijtc-462	344	2	,	,	PUNCT
ijtc-462	344	3	aeoi	aeoi	PROPN
ijtc-462	344	4	's	's	PART
ijtc-462	344	5	performance	performance	NOUN
ijtc-462	344	6	has	have	AUX
ijtc-462	344	7	not	not	PART
ijtc-462	344	8	yet	yet	ADV
ijtc-462	344	9	provided	provide	VERB
ijtc-462	344	10	optimal	optimal	ADJ
ijtc-462	344	11	results	result	NOUN
ijtc-462	344	12	in	in	ADP
ijtc-462	344	13	increasing	increase	VERB
ijtc-462	344	14	tax	tax	NOUN
ijtc-462	344	15	revenue	revenue	NOUN
ijtc-462	344	16	,	,	PUNCT
ijtc-462	344	17	especially	especially	ADV
ijtc-462	344	18	in	in	ADP
ijtc-462	344	19	2020	2020	NUM
ijtc-462	344	20	,	,	PUNCT
ijtc-462	344	21	which	which	PRON
ijtc-462	344	22	is	be	AUX
ijtc-462	344	23	hampered	hamper	VERB
ijtc-462	344	24	by	by	ADP
ijtc-462	344	25	its	its	PRON
ijtc-462	344	26	progress	progress	NOUN
ijtc-462	344	27	due	due	ADP
ijtc-462	344	28	to	to	ADP
ijtc-462	344	29	the	the	DET
ijtc-462	344	30	covid	covid	PROPN
ijtc-462	344	31	19	19	NUM
ijtc-462	344	32	pandemic	pandemic	NOUN
ijtc-462	344	33	.	.	PUNCT
ijtc-462	345	1	meanwhile	meanwhile	ADV
ijtc-462	345	2	,	,	PUNCT
ijtc-462	345	3	it	it	PRON
ijtc-462	345	4	is	be	AUX
ijtc-462	345	5	anticipated	anticipate	VERB
ijtc-462	345	6	that	that	SCONJ
ijtc-462	345	7	the	the	DET
ijtc-462	345	8	exchange	exchange	NOUN
ijtc-462	345	9	of	of	ADP
ijtc-462	345	10	information	information	NOUN
ijtc-462	345	11	(	(	PUNCT
ijtc-462	345	12	including	include	VERB
ijtc-462	345	13	aeoi	aeoi	NOUN
ijtc-462	345	14	)	)	PUNCT
ijtc-462	345	15	cases	case	NOUN
ijtc-462	345	16	solution	solution	NOUN
ijtc-462	345	17	might	might	AUX
ijtc-462	345	18	be	be	AUX
ijtc-462	345	19	hampered	hamper	VERB
ijtc-462	345	20	in	in	ADP
ijtc-462	345	21	the	the	DET
ijtc-462	345	22	tax	tax	NOUN
ijtc-462	345	23	court	court	NOUN
ijtc-462	345	24	due	due	ADP
ijtc-462	345	25	to	to	ADP
ijtc-462	345	26	differences	difference	NOUN
ijtc-462	345	27	in	in	ADP
ijtc-462	345	28	perceptions	perception	NOUN
ijtc-462	345	29	between	between	ADP
ijtc-462	345	30	the	the	DET
ijtc-462	345	31	tax	tax	NOUN
ijtc-462	345	32	authorities	authority	NOUN
ijtc-462	345	33	and	and	CCONJ
ijtc-462	345	34	the	the	DET
ijtc-462	345	35	tax	tax	NOUN
ijtc-462	345	36	court	court	NOUN
ijtc-462	345	37	in	in	ADP
ijtc-462	345	38	handling	handle	VERB
ijtc-462	345	39	cases	case	NOUN
ijtc-462	345	40	related	relate	VERB
ijtc-462	345	41	to	to	ADP
ijtc-462	345	42	the	the	DET
ijtc-462	345	43	case	case	NOUN
ijtc-462	345	44	of	of	ADP
ijtc-462	345	45	multinational	multinational	ADJ
ijtc-462	345	46	companies	company	NOUN
ijtc-462	345	47	in	in	ADP
ijtc-462	345	48	indonesia	indonesia	PROPN
ijtc-462	345	49	which	which	PRON
ijtc-462	345	50	are	be	AUX
ijtc-462	345	51	also	also	ADV
ijtc-462	345	52	taxpayers	taxpayer	NOUN
ijtc-462	345	53	in	in	ADP
ijtc-462	345	54	partner	partner	NOUN
ijtc-462	345	55	countries	country	NOUN
ijtc-462	345	56	.	.	PUNCT
ijtc-462	346	1	2	2	X
ijtc-462	346	2	.	.	X
ijtc-462	346	3	the	the	DET
ijtc-462	346	4	aeoi	aeoi	NOUN
ijtc-462	346	5	inhibiting	inhibit	VERB
ijtc-462	346	6	entity	entity	NOUN
ijtc-462	346	7	is	be	AUX
ijtc-462	346	8	the	the	DET
ijtc-462	346	9	readiness	readiness	NOUN
ijtc-462	346	10	of	of	ADP
ijtc-462	346	11	the	the	DET
ijtc-462	346	12	internal	internal	ADJ
ijtc-462	346	13	system	system	NOUN
ijtc-462	346	14	in	in	ADP
ijtc-462	346	15	each	each	DET
ijtc-462	346	16	different	different	ADJ
ijtc-462	346	17	country	country	NOUN
ijtc-462	346	18	and	and	CCONJ
ijtc-462	346	19	the	the	DET
ijtc-462	346	20	capacity	capacity	NOUN
ijtc-462	346	21	of	of	ADP
ijtc-462	346	22	each	each	DET
ijtc-462	346	23	country	country	NOUN
ijtc-462	346	24	is	be	AUX
ijtc-462	346	25	different	different	ADJ
ijtc-462	346	26	regarding	regard	VERB
ijtc-462	346	27	the	the	DET
ijtc-462	346	28	completeness	completeness	NOUN
ijtc-462	346	29	of	of	ADP
ijtc-462	346	30	data	datum	NOUN
ijtc-462	346	31	from	from	ADP
ijtc-462	346	32	partner	partner	NOUN
ijtc-462	346	33	countries	country	NOUN
ijtc-462	346	34	and	and	CCONJ
ijtc-462	346	35	can	can	AUX
ijtc-462	346	36	affect	affect	VERB
ijtc-462	346	37	the	the	DET
ijtc-462	346	38	quality	quality	NOUN
ijtc-462	346	39	of	of	ADP
ijtc-462	346	40	data	datum	NOUN
ijtc-462	346	41	information	information	NOUN
ijtc-462	346	42	even	even	ADV
ijtc-462	346	43	though	though	SCONJ
ijtc-462	346	44	the	the	DET
ijtc-462	346	45	data	datum	NOUN
ijtc-462	346	46	provided	provide	VERB
ijtc-462	346	47	is	be	AUX
ijtc-462	346	48	well	well	ADV
ijtc-462	346	49	verified	verify	VERB
ijtc-462	346	50	.	.	PUNCT
ijtc-462	347	1	above	above	ADP
ijtc-462	347	2	that	that	PRON
ijtc-462	347	3	,	,	PUNCT
ijtc-462	347	4	there	there	PRON
ijtc-462	347	5	are	be	VERB
ijtc-462	347	6	four	four	NUM
ijtc-462	347	7	obstacles	obstacle	NOUN
ijtc-462	347	8	and	and	CCONJ
ijtc-462	347	9	challenges	challenge	NOUN
ijtc-462	347	10	in	in	ADP
ijtc-462	347	11	aeoi	aeoi	NOUN
ijtc-462	347	12	,	,	PUNCT
ijtc-462	347	13	namely	namely	ADV
ijtc-462	347	14	:	:	PUNCT
ijtc-462	347	15	first	first	ADV
ijtc-462	347	16	,	,	PUNCT
ijtc-462	347	17	reciprocity	reciprocity	NOUN
ijtc-462	347	18	demands	demand	NOUN
ijtc-462	347	19	for	for	ADP
ijtc-462	347	20	information	information	NOUN
ijtc-462	347	21	exchange	exchange	NOUN
ijtc-462	347	22	(	(	PUNCT
ijtc-462	347	23	reciprocity	reciprocity	NOUN
ijtc-462	347	24	)	)	PUNCT
ijtc-462	347	25	.	.	PUNCT
ijtc-462	348	1	second	second	ADV
ijtc-462	348	2	,	,	PUNCT
ijtc-462	348	3	banking	banking	NOUN
ijtc-462	348	4	tends	tend	VERB
ijtc-462	348	5	to	to	PART
ijtc-462	348	6	be	be	AUX
ijtc-462	348	7	resistant	resistant	ADJ
ijtc-462	348	8	to	to	ADP
ijtc-462	348	9	data	datum	NOUN
ijtc-462	348	10	access	access	NOUN
ijtc-462	348	11	.	.	PUNCT
ijtc-462	349	1	third	third	ADJ
ijtc-462	349	2	,	,	PUNCT
ijtc-462	349	3	the	the	DET
ijtc-462	349	4	lack	lack	NOUN
ijtc-462	349	5	of	of	ADP
ijtc-462	349	6	technology	technology	NOUN
ijtc-462	349	7	that	that	PRON
ijtc-462	349	8	supports	support	VERB
ijtc-462	349	9	aeoi	aeoi	NOUN
ijtc-462	349	10	.	.	PUNCT
ijtc-462	350	1	fourth	fourth	ADJ
ijtc-462	350	2	,	,	PUNCT
ijtc-462	350	3	the	the	DET
ijtc-462	350	4	complexity	complexity	NOUN
ijtc-462	350	5	of	of	ADP
ijtc-462	350	6	conversion	conversion	NOUN
ijtc-462	350	7	of	of	ADP
ijtc-462	350	8	tax	tax	NOUN
ijtc-462	350	9	revenue	revenue	NOUN
ijtc-462	350	10	data	datum	NOUN
ijtc-462	350	11	.	.	PUNCT
ijtc-462	351	1	3	3	X
ijtc-462	351	2	.	.	X
ijtc-462	351	3	the	the	DET
ijtc-462	351	4	entity	entity	NOUN
ijtc-462	351	5	that	that	PRON
ijtc-462	351	6	drives	drive	VERB
ijtc-462	351	7	this	this	DET
ijtc-462	351	8	information	information	NOUN
ijtc-462	351	9	exchange	exchange	NOUN
ijtc-462	351	10	in	in	ADP
ijtc-462	351	11	minimizing	minimize	VERB
ijtc-462	351	12	tax	tax	NOUN
ijtc-462	351	13	evasion	evasion	NOUN
ijtc-462	351	14	is	be	AUX
ijtc-462	351	15	the	the	DET
ijtc-462	351	16	existence	existence	NOUN
ijtc-462	351	17	of	of	ADP
ijtc-462	351	18	an	an	DET
ijtc-462	351	19	information	information	NOUN
ijtc-462	351	20	exchange	exchange	NOUN
ijtc-462	351	21	system	system	NOUN
ijtc-462	351	22	called	call	VERB
ijtc-462	351	23	the	the	DET
ijtc-462	351	24	“	"	PUNCT
ijtc-462	351	25	common	common	ADJ
ijtc-462	351	26	transmission	transmission	NOUN
ijtc-462	351	27	system	system	NOUN
ijtc-462	351	28	(	(	PUNCT
ijtc-462	351	29	cts	cts	PROPN
ijtc-462	351	30	)	)	PUNCT
ijtc-462	351	31	”	"	PUNCT
ijtc-462	351	32	,	,	PUNCT
ijtc-462	351	33	where	where	SCONJ
ijtc-462	351	34	every	every	DET
ijtc-462	351	35	year	year	NOUN
ijtc-462	351	36	the	the	DET
ijtc-462	351	37	accounts	account	NOUN
ijtc-462	351	38	of	of	ADP
ijtc-462	351	39	taxpayers	taxpayer	NOUN
ijtc-462	351	40	between	between	ADP
ijtc-462	351	41	countries	country	NOUN
ijtc-462	351	42	at	at	ADP
ijtc-462	351	43	a	a	DET
ijtc-462	351	44	certain	certain	ADJ
ijtc-462	351	45	time	time	NOUN
ijtc-462	351	46	are	be	AUX
ijtc-462	351	47	periodically	periodically	ADV
ijtc-462	351	48	sent	send	VERB
ijtc-462	351	49	through	through	ADP
ijtc-462	351	50	this	this	DET
ijtc-462	351	51	cts	cts	NUM
ijtc-462	351	52	system	system	NOUN
ijtc-462	351	53	.	.	PUNCT
ijtc-462	352	1	in	in	ADP
ijtc-462	352	2	addition	addition	NOUN
ijtc-462	352	3	to	to	ADP
ijtc-462	352	4	having	have	VERB
ijtc-462	352	5	a	a	DET
ijtc-462	352	6	fairly	fairly	ADV
ijtc-462	352	7	strong	strong	ADJ
ijtc-462	352	8	legal	legal	ADJ
ijtc-462	352	9	force	force	NOUN
ijtc-462	352	10	,	,	PUNCT
ijtc-462	352	11	the	the	DET
ijtc-462	352	12	implementation	implementation	NOUN
ijtc-462	352	13	is	be	AUX
ijtc-462	352	14	supported	support	VERB
ijtc-462	352	15	by	by	ADP
ijtc-462	352	16	the	the	DET
ijtc-462	352	17	existence	existence	NOUN
ijtc-462	352	18	of	of	ADP
ijtc-462	352	19	a	a	DET
ijtc-462	352	20	binding	bind	VERB
ijtc-462	352	21	regulation	regulation	NOUN
ijtc-462	352	22	.	.	PUNCT
ijtc-462	353	1	recommendation	recommendation	NOUN
ijtc-462	353	2	1	1	NUM
ijtc-462	353	3	.	.	PUNCT
ijtc-462	354	1	one	one	NUM
ijtc-462	354	2	of	of	ADP
ijtc-462	354	3	the	the	DET
ijtc-462	354	4	solutions	solution	NOUN
ijtc-462	354	5	suggested	suggest	VERB
ijtc-462	354	6	by	by	ADP
ijtc-462	354	7	the	the	DET
ijtc-462	354	8	tax	tax	NOUN
ijtc-462	354	9	justice	justice	NOUN
ijtc-462	354	10	network	network	NOUN
ijtc-462	354	11	regarding	regard	VERB
ijtc-462	354	12	reciprocity	reciprocity	NOUN
ijtc-462	354	13	is	be	AUX
ijtc-462	354	14	staged	stage	VERB
ijtc-462	354	15	reciprocity	reciprocity	NOUN
ijtc-462	354	16	.	.	PUNCT
ijtc-462	355	1	this	this	PRON
ijtc-462	355	2	is	be	AUX
ijtc-462	355	3	done	do	VERB
ijtc-462	355	4	by	by	ADP
ijtc-462	355	5	setting	set	VERB
ijtc-462	355	6	aside	aside	ADP
ijtc-462	355	7	the	the	DET
ijtc-462	355	8	reciprocal	reciprocal	ADJ
ijtc-462	355	9	requirement	requirement	NOUN
ijtc-462	355	10	for	for	ADP
ijtc-462	355	11	developing	develop	VERB
ijtc-462	355	12	countries	country	NOUN
ijtc-462	355	13	at	at	ADP
ijtc-462	355	14	an	an	DET
ijtc-462	355	15	early	early	ADJ
ijtc-462	355	16	stage	stage	NOUN
ijtc-462	355	17	i.e.	i.e.	ADV
ijtc-462	355	18	,	,	PUNCT
ijtc-462	355	19	the	the	DET
ijtc-462	355	20	standard	standard	NOUN
ijtc-462	355	21	will	will	AUX
ijtc-462	355	22	initially	initially	ADV
ijtc-462	355	23	focus	focus	VERB
ijtc-462	355	24	on	on	ADP
ijtc-462	355	25	the	the	DET
ijtc-462	355	26	transfer	transfer	NOUN
ijtc-462	355	27	of	of	ADP
ijtc-462	355	28	information	information	NOUN
ijtc-462	355	29	,	,	PUNCT
ijtc-462	355	30	not	not	PART
ijtc-462	355	31	the	the	DET
ijtc-462	355	32	exchange	exchange	NOUN
ijtc-462	355	33	of	of	ADP
ijtc-462	355	34	information	information	NOUN
ijtc-462	355	35	with	with	ADP
ijtc-462	355	36	developing	develop	VERB
ijtc-462	355	37	countries	country	NOUN
ijtc-462	355	38	.	.	PUNCT
ijtc-462	356	1	developing	develop	VERB
ijtc-462	356	2	countries	country	NOUN
ijtc-462	356	3	will	will	AUX
ijtc-462	356	4	be	be	AUX
ijtc-462	356	5	given	give	VERB
ijtc-462	356	6	a	a	DET
ijtc-462	356	7	certain	certain	ADJ
ijtc-462	356	8	grace	grace	NOUN
ijtc-462	356	9	period	period	NOUN
ijtc-462	356	10	to	to	PART
ijtc-462	356	11	build	build	VERB
ijtc-462	356	12	their	their	PRON
ijtc-462	356	13	capacity	capacity	NOUN
ijtc-462	356	14	to	to	PART
ijtc-462	356	15	finally	finally	ADV
ijtc-462	356	16	meet	meet	VERB
ijtc-462	356	17	the	the	DET
ijtc-462	356	18	reciprocal	reciprocal	ADJ
ijtc-462	356	19	requirements	requirement	NOUN
ijtc-462	356	20	.	.	PUNCT
ijtc-462	357	1	2	2	X
ijtc-462	357	2	.	.	PUNCT
ijtc-462	357	3	to	to	PART
ijtc-462	357	4	anticipate	anticipate	VERB
ijtc-462	357	5	differences	difference	NOUN
ijtc-462	357	6	in	in	ADP
ijtc-462	357	7	perceptions	perception	NOUN
ijtc-462	357	8	between	between	ADP
ijtc-462	357	9	tax	tax	NOUN
ijtc-462	357	10	court	court	NOUN
ijtc-462	357	11	judges	judge	NOUN
ijtc-462	357	12	and	and	CCONJ
ijtc-462	357	13	the	the	DET
ijtc-462	357	14	tax	tax	NOUN
ijtc-462	357	15	authorities	authority	NOUN
ijtc-462	357	16	,	,	PUNCT
ijtc-462	357	17	first	first	ADV
ijtc-462	357	18	,	,	PUNCT
ijtc-462	357	19	it	it	PRON
ijtc-462	357	20	is	be	AUX
ijtc-462	357	21	necessary	necessary	ADJ
ijtc-462	357	22	to	to	PART
ijtc-462	357	23	have	have	VERB
ijtc-462	357	24	ongoing	ongoing	ADJ
ijtc-462	357	25	audits	audits	NOUN
ijtc-462	357	26	of	of	ADP
ijtc-462	357	27	auditors	auditor	NOUN
ijtc-462	357	28	and	and	CCONJ
ijtc-462	357	29	monitor	monitor	VERB
ijtc-462	357	30	the	the	DET
ijtc-462	357	31	results	result	NOUN
ijtc-462	357	32	of	of	ADP
ijtc-462	357	33	such	such	ADJ
ijtc-462	357	34	education	education	NOUN
ijtc-462	357	35	;	;	PUNCT
ijtc-462	357	36	second	second	X
ijtc-462	357	37	,	,	PUNCT
ijtc-462	357	38	a	a	DET
ijtc-462	357	39	comparative	comparative	ADJ
ijtc-462	357	40	analysis	analysis	NOUN
ijtc-462	357	41	is	be	AUX
ijtc-462	357	42	carried	carry	VERB
ijtc-462	357	43	out	out	ADP
ijtc-462	357	44	to	to	PART
ijtc-462	357	45	improve	improve	VERB
ijtc-462	357	46	the	the	DET
ijtc-462	357	47	rules	rule	NOUN
ijtc-462	357	48	for	for	ADP
ijtc-462	357	49	future	future	ADJ
ijtc-462	357	50	examinations	examination	NOUN
ijtc-462	357	51	;	;	PUNCT
ijtc-462	357	52	third	third	ADV
ijtc-462	357	53	,	,	PUNCT
ijtc-462	357	54	for	for	SCONJ
ijtc-462	357	55	the	the	DET
ijtc-462	357	56	examiner	examiner	NOUN
ijtc-462	357	57	to	to	PART
ijtc-462	357	58	complete	complete	VERB
ijtc-462	357	59	the	the	DET
ijtc-462	357	60	findings	finding	NOUN
ijtc-462	357	61	of	of	ADP
ijtc-462	357	62	the	the	DET
ijtc-462	357	63	examination	examination	NOUN
ijtc-462	357	64	with	with	ADP
ijtc-462	357	65	valid	valid	ADJ
ijtc-462	357	66	and	and	CCONJ
ijtc-462	357	67	relevant	relevant	ADJ
ijtc-462	357	68	supporting	support	VERB
ijtc-462	357	69	evidence	evidence	NOUN
ijtc-462	357	70	;	;	PUNCT
ijtc-462	357	71	fourth	fourth	X
ijtc-462	357	72	,	,	PUNCT
ijtc-462	357	73	for	for	SCONJ
ijtc-462	357	74	the	the	DET
ijtc-462	357	75	dgt	dgt	NOUN
ijtc-462	357	76	to	to	PART
ijtc-462	357	77	revise	revise	VERB
ijtc-462	357	78	the	the	DET
ijtc-462	357	79	audit	audit	NOUN
ijtc-462	357	80	rules	rule	VERB
ijtc-462	357	81	so	so	SCONJ
ijtc-462	357	82	that	that	SCONJ
ijtc-462	357	83	they	they	PRON
ijtc-462	357	84	are	be	AUX
ijtc-462	357	85	in	in	ADP
ijtc-462	357	86	line	line	NOUN
ijtc-462	357	87	with	with	ADP
ijtc-462	357	88	the	the	DET
ijtc-462	357	89	kup	kup	PROPN
ijtc-462	357	90	law	law	NOUN
ijtc-462	357	91	and	and	CCONJ
ijtc-462	357	92	the	the	DET
ijtc-462	357	93	tax	tax	NOUN
ijtc-462	357	94	court	court	NOUN
ijtc-462	357	95	law	law	NOUN
ijtc-462	357	96	;	;	PUNCT
ijtc-462	357	97	fifth	fifth	ADJ
ijtc-462	357	98	,	,	PUNCT
ijtc-462	357	99	for	for	SCONJ
ijtc-462	357	100	the	the	DET
ijtc-462	357	101	dgt	dgt	NOUN
ijtc-462	357	102	to	to	PART
ijtc-462	357	103	strengthen	strengthen	VERB
ijtc-462	357	104	the	the	DET
ijtc-462	357	105	legal	legal	ADJ
ijtc-462	357	106	basis	basis	NOUN
ijtc-462	357	107	for	for	ADP
ijtc-462	357	108	the	the	DET
ijtc-462	357	109	examination	examination	NOUN
ijtc-462	357	110	and	and	CCONJ
ijtc-462	357	111	the	the	DET
ijtc-462	357	112	legal	legal	ADJ
ijtc-462	357	113	basis	basis	NOUN
ijtc-462	357	114	for	for	ADP
ijtc-462	357	115	settlement	settlement	NOUN
ijtc-462	357	116	at	at	ADP
ijtc-462	357	117	the	the	DET
ijtc-462	357	118	level	level	NOUN
ijtc-462	357	119	of	of	ADP
ijtc-462	357	120	objection	objection	NOUN
ijtc-462	357	121	(	(	PUNCT
ijtc-462	357	122	aritonang	aritonang	PROPN
ijtc-462	357	123	,	,	PUNCT
ijtc-462	357	124	2020	2020	NUM
ijtc-462	357	125	)	)	PUNCT
ijtc-462	357	126	.	.	PUNCT
ijtc-462	358	1	3	3	X
ijtc-462	358	2	.	.	X
ijtc-462	358	3	the	the	DET
ijtc-462	358	4	readiness	readiness	NOUN
ijtc-462	358	5	of	of	ADP
ijtc-462	358	6	the	the	DET
ijtc-462	358	7	internal	internal	ADJ
ijtc-462	358	8	system	system	NOUN
ijtc-462	358	9	in	in	ADP
ijtc-462	358	10	partner	partner	NOUN
ijtc-462	358	11	countries	country	NOUN
ijtc-462	358	12	regarding	regard	VERB
ijtc-462	358	13	the	the	DET
ijtc-462	358	14	completeness	completeness	NOUN
ijtc-462	358	15	of	of	ADP
ijtc-462	358	16	data	datum	NOUN
ijtc-462	358	17	from	from	ADP
ijtc-462	358	18	partner	partner	NOUN
ijtc-462	358	19	countries	country	NOUN
ijtc-462	358	20	must	must	AUX
ijtc-462	358	21	be	be	AUX
ijtc-462	358	22	further	far	ADV
ijtc-462	358	23	improved	improve	VERB
ijtc-462	358	24	,	,	PUNCT
ijtc-462	358	25	must	must	AUX
ijtc-462	358	26	be	be	AUX
ijtc-462	358	27	resolved	resolve	VERB
ijtc-462	358	28	multilaterally	multilaterally	ADV
ijtc-462	358	29	if	if	SCONJ
ijtc-462	358	30	there	there	PRON
ijtc-462	358	31	is	be	VERB
ijtc-462	358	32	no	no	DET
ijtc-462	358	33	completeness	completeness	NOUN
ijtc-462	358	34	of	of	ADP
ijtc-462	358	35	data	datum	NOUN
ijtc-462	358	36	from	from	ADP
ijtc-462	358	37	this	this	DET
ijtc-462	358	38	partner	partner	NOUN
ijtc-462	358	39	country	country	NOUN
ijtc-462	358	40	.	.	PUNCT
ijtc-462	359	1	there	there	PRON
ijtc-462	359	2	are	be	VERB
ijtc-462	359	3	indications	indication	NOUN
ijtc-462	359	4	/	/	SYM
ijtc-462	359	5	allegations	allegation	NOUN
ijtc-462	359	6	that	that	SCONJ
ijtc-462	359	7	partner	partner	NOUN
ijtc-462	359	8	countries	country	NOUN
ijtc-462	359	9	are	be	AUX
ijtc-462	359	10	not	not	PART
ijtc-462	359	11	transparent	transparent	ADJ
ijtc-462	359	12	in	in	ADP
ijtc-462	359	13	providing	provide	VERB
ijtc-462	359	14	information	information	NOUN
ijtc-462	359	15	to	to	ADP
ijtc-462	359	16	the	the	DET
ijtc-462	359	17	indonesian	indonesian	ADJ
ijtc-462	359	18	tax	tax	NOUN
ijtc-462	359	19	authorities	authority	NOUN
ijtc-462	359	20	.	.	PUNCT
ijtc-462	360	1	4	4	X
ijtc-462	360	2	.	.	X
ijtc-462	360	3	in	in	ADP
ijtc-462	360	4	addition	addition	NOUN
ijtc-462	360	5	to	to	ADP
ijtc-462	360	6	the	the	DET
ijtc-462	360	7	need	need	NOUN
ijtc-462	360	8	to	to	PART
ijtc-462	360	9	provide	provide	VERB
ijtc-462	360	10	guarantees	guarantee	NOUN
ijtc-462	360	11	for	for	ADP
ijtc-462	360	12	the	the	DET
ijtc-462	360	13	confidentiality	confidentiality	NOUN
ijtc-462	360	14	of	of	ADP
ijtc-462	360	15	banking	banking	NOUN
ijtc-462	360	16	data	datum	NOUN
ijtc-462	360	17	and	and	CCONJ
ijtc-462	360	18	detailed	detailed	ADJ
ijtc-462	360	19	information	information	NOUN
ijtc-462	360	20	regarding	regard	VERB
ijtc-462	360	21	the	the	DET
ijtc-462	360	22	mechanism	mechanism	NOUN
ijtc-462	360	23	for	for	ADP
ijtc-462	360	24	imposing	impose	VERB
ijtc-462	360	25	sanctions	sanction	NOUN
ijtc-462	360	26	for	for	ADP
ijtc-462	360	27	non	non	ADJ
ijtc-462	360	28	-	-	ADJ
ijtc-462	360	29	compliant	compliant	ADJ
ijtc-462	360	30	financial	financial	ADJ
ijtc-462	360	31	service	service	NOUN
ijtc-462	360	32	institutions	institution	NOUN
ijtc-462	360	33	,	,	PUNCT
ijtc-462	360	34	indonesia	indonesia	PROPN
ijtc-462	360	35	also	also	ADV
ijtc-462	360	36	needs	need	VERB
ijtc-462	360	37	to	to	PART
ijtc-462	360	38	develop	develop	VERB
ijtc-462	360	39	capacity	capacity	NOUN
ijtc-462	360	40	to	to	PART
ijtc-462	360	41	deal	deal	VERB
ijtc-462	360	42	with	with	ADP
ijtc-462	360	43	aeoi	aeoi	NOUN
ijtc-462	360	44	.	.	PUNCT
ijtc-462	361	1	therefore	therefore	ADV
ijtc-462	361	2	,	,	PUNCT
ijtc-462	361	3	material	material	NOUN
ijtc-462	361	4	and	and	CCONJ
ijtc-462	361	5	technical	technical	ADJ
ijtc-462	361	6	support	support	NOUN
ijtc-462	361	7	from	from	ADP
ijtc-462	361	8	the	the	DET
ijtc-462	361	9	oecd	oecd	PROPN
ijtc-462	361	10	such	such	ADJ
ijtc-462	361	11	as	as	ADP
ijtc-462	361	12	training	training	NOUN
ijtc-462	361	13	,	,	PUNCT
ijtc-462	361	14	it	it	PRON
ijtc-462	361	15	infrastructure	infrastructure	NOUN
ijtc-462	361	16	and	and	CCONJ
ijtc-462	361	17	assistance	assistance	NOUN
ijtc-462	361	18	with	with	ADP
ijtc-462	361	19	legal	legal	ADJ
ijtc-462	361	20	and	and	CCONJ
ijtc-462	361	21	regulatory	regulatory	ADJ
ijtc-462	361	22	changes	change	NOUN
ijtc-462	361	23	is	be	AUX
ijtc-462	361	24	urgently	urgently	ADV
ijtc-462	361	25	needed	need	VERB
ijtc-462	361	26	to	to	PART
ijtc-462	361	27	help	help	VERB
ijtc-462	361	28	developing	develop	VERB
ijtc-462	361	29	countries	country	NOUN
ijtc-462	361	30	,	,	PUNCT
ijtc-462	361	31	such	such	ADJ
ijtc-462	361	32	as	as	ADP
ijtc-462	361	33	indonesia	indonesia	PROPN
ijtc-462	361	34	to	to	PART
ijtc-462	361	35	benefit	benefit	VERB
ijtc-462	361	36	from	from	ADP
ijtc-462	361	37	automated	automate	VERB
ijtc-462	361	38	exchange	exchange	NOUN
ijtc-462	361	39	systems	system	NOUN
ijtc-462	361	40	.	.	PUNCT
ijtc-462	362	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	362	2	automatic	automatic	ADJ
ijtc-462	362	3	exchange	exchange	NOUN
ijtc-462	362	4	of	of	ADP
ijtc-462	362	5	information	information	NOUN
ijtc-462	362	6	review	review	NOUN
ijtc-462	362	7	from	from	ADP
ijtc-462	362	8	the	the	DET
ijtc-462	362	9	perspective	perspective	NOUN
ijtc-462	362	10	of	of	ADP
ijtc-462	362	11	its	its	PRON
ijtc-462	362	12	effectives	effective	NOUN
ijtc-462	362	13	in	in	ADP
ijtc-462	362	14	minimizing	minimize	VERB
ijtc-462	362	15	tax	tax	NOUN
ijtc-462	362	16	evasion	evasion	NOUN
ijtc-462	362	17	pohan	pohan	NOUN
ijtc-462	362	18	,	,	PUNCT
ijtc-462	362	19	rahmi	rahmi	NOUN
ijtc-462	362	20	,	,	PUNCT
ijtc-462	362	21	arimbhi	arimbhi	ADJ
ijtc-462	362	22	,	,	PUNCT
ijtc-462	362	23	and	and	CCONJ
ijtc-462	362	24	junaidi	junaidi	NOUN
ijtc-462	362	25	135	135	NUM
ijtc-462	362	26	|	|	ADV
ijtc-462	362	27	ilomata	ilomata	PROPN
ijtc-462	362	28	international	international	ADJ
ijtc-462	362	29	journal	journal	NOUN
ijtc-462	362	30	of	of	ADP
ijtc-462	362	31	tax	tax	PROPN
ijtc-462	362	32	&	&	CCONJ
ijtc-462	362	33	accounting	accounting	PROPN
ijtc-462	362	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	362	35	reference	reference	NOUN
ijtc-462	362	36	adegboye	adegboye	NOUN
ijtc-462	362	37	,	,	PUNCT
ijtc-462	362	38	a.	a.	NOUN
ijtc-462	362	39	,	,	PUNCT
ijtc-462	362	40	uwuigbe	uwuigbe	ADV
ijtc-462	362	41	,	,	PUNCT
ijtc-462	362	42	u.	u.	PROPN
ijtc-462	362	43	,	,	PUNCT
ijtc-462	362	44	ojeka	ojeka	PROPN
ijtc-462	362	45	,	,	PUNCT
ijtc-462	362	46	s.	s.	PROPN
ijtc-462	362	47	,	,	PUNCT
ijtc-462	362	48	uwuigbe	uwuigbe	NOUN
ijtc-462	362	49	,	,	PUNCT
ijtc-462	362	50	o.	o.	PROPN
ijtc-462	362	51	,	,	PUNCT
ijtc-462	362	52	dahunsi	dahunsi	PROPN
ijtc-462	362	53	,	,	PUNCT
ijtc-462	362	54	o.	o.	PROPN
ijtc-462	362	55	,	,	PUNCT
ijtc-462	362	56	&	&	CCONJ
ijtc-462	362	57	adegboye	adegboye	PROPN
ijtc-462	362	58	,	,	PUNCT
ijtc-462	362	59	k.	k.	PROPN
ijtc-462	362	60	(	(	PUNCT
ijtc-462	362	61	2022	2022	NUM
ijtc-462	362	62	)	)	PUNCT
ijtc-462	362	63	.	.	PUNCT
ijtc-462	363	1	driving	drive	VERB
ijtc-462	363	2	information	information	NOUN
ijtc-462	363	3	communication	communication	NOUN
ijtc-462	363	4	technology	technology	NOUN
ijtc-462	363	5	for	for	ADP
ijtc-462	363	6	tax	tax	NOUN
ijtc-462	363	7	revenue	revenue	NOUN
ijtc-462	363	8	mobilization	mobilization	NOUN
ijtc-462	363	9	in	in	ADP
ijtc-462	363	10	subsaharan	subsaharan	PROPN
ijtc-462	363	11	africa	africa	PROPN
ijtc-462	363	12	.	.	PUNCT
ijtc-462	364	1	telecommunications	telecommunication	NOUN
ijtc-462	364	2	policy	policy	NOUN
ijtc-462	364	3	,	,	PUNCT
ijtc-462	364	4	46(7	46(7	NOUN
ijtc-462	364	5	)	)	PUNCT
ijtc-462	364	6	,	,	PUNCT
ijtc-462	364	7	102329	102329	NUM
ijtc-462	364	8	.	.	PUNCT
ijtc-462	365	1	https://doi.org/10.1016/j.telpol.2022.102329	https://doi.org/10.1016/j.telpol.2022.102329	PROPN
ijtc-462	365	2	aditya	aditya	PROPN
ijtc-462	365	3	,	,	PUNCT
ijtc-462	365	4	g.	g.	PROPN
ijtc-462	365	5	n.	n.	PROPN
ijtc-462	365	6	i.	i.	PROPN
ijtc-462	365	7	a.	a.	PROPN
ijtc-462	365	8	(	(	PUNCT
ijtc-462	365	9	2021	2021	NUM
ijtc-462	365	10	)	)	PUNCT
ijtc-462	365	11	.	.	PUNCT
ijtc-462	366	1	perhitungan	perhitungan	PROPN
ijtc-462	366	2	kebijakan	kebijakan	PROPN
ijtc-462	366	3	insentif	insentif	PROPN
ijtc-462	366	4	pajak	pajak	PROPN
ijtc-462	366	5	penghasilan	penghasilan	PROPN
ijtc-462	366	6	di	di	PROPN
ijtc-462	366	7	masa	masa	PROPN
ijtc-462	366	8	pandemi	pandemi	ADP
ijtc-462	366	9	covid-19	covid-19	PROPN
ijtc-462	366	10	.	.	PUNCT
ijtc-462	367	1	eqien	eqien	PROPN
ijtc-462	367	2	:	:	PUNCT
ijtc-462	367	3	jurnal	jurnal	ADJ
ijtc-462	367	4	ekonomi	ekonomi	PROPN
ijtc-462	367	5	dan	dan	PROPN
ijtc-462	367	6	bisnis	bisnis	PROPN
ijtc-462	367	7	,	,	PUNCT
ijtc-462	367	8	8(2	8(2	NUM
ijtc-462	367	9	)	)	PUNCT
ijtc-462	367	10	,	,	PUNCT
ijtc-462	367	11	155–162	155–162	NUM
ijtc-462	367	12	.	.	PUNCT
ijtc-462	368	1	https://doi.org/10.34308/eqien.v8i2.247	https://doi.org/10.34308/eqien.v8i2.247	PROPN
ijtc-462	368	2	alexeev	alexeev	PROPN
ijtc-462	368	3	,	,	PUNCT
ijtc-462	368	4	m.	m.	NOUN
ijtc-462	368	5	,	,	PUNCT
ijtc-462	368	6	&	&	CCONJ
ijtc-462	368	7	zakharov	zakharov	PROPN
ijtc-462	368	8	,	,	PUNCT
ijtc-462	368	9	n.	n.	NOUN
ijtc-462	368	10	(	(	PUNCT
ijtc-462	368	11	2022	2022	NUM
ijtc-462	368	12	)	)	PUNCT
ijtc-462	368	13	.	.	PUNCT
ijtc-462	369	1	who	who	PRON
ijtc-462	369	2	profits	profit	VERB
ijtc-462	369	3	from	from	ADP
ijtc-462	369	4	windfalls	windfall	NOUN
ijtc-462	369	5	in	in	ADP
ijtc-462	369	6	oil	oil	NOUN
ijtc-462	369	7	tax	tax	NOUN
ijtc-462	369	8	revenue	revenue	NOUN
ijtc-462	369	9	?	?	PUNCT
ijtc-462	370	1	inequality	inequality	NOUN
ijtc-462	370	2	,	,	PUNCT
ijtc-462	370	3	protests	protest	NOUN
ijtc-462	370	4	,	,	PUNCT
ijtc-462	370	5	and	and	CCONJ
ijtc-462	370	6	the	the	DET
ijtc-462	370	7	role	role	NOUN
ijtc-462	370	8	of	of	ADP
ijtc-462	370	9	corruption	corruption	NOUN
ijtc-462	370	10	.	.	PUNCT
ijtc-462	371	1	journal	journal	NOUN
ijtc-462	371	2	of	of	ADP
ijtc-462	371	3	economic	economic	ADJ
ijtc-462	371	4	behavior	behavior	NOUN
ijtc-462	371	5	&	&	CCONJ
ijtc-462	371	6	organization	organization	PROPN
ijtc-462	371	7	,	,	PUNCT
ijtc-462	371	8	197	197	NUM
ijtc-462	371	9	,	,	PUNCT
ijtc-462	371	10	472	472	NUM
ijtc-462	371	11	–	–	PUNCT
ijtc-462	371	12	492	492	NUM
ijtc-462	371	13	.	.	PUNCT
ijtc-462	372	1	https://doi.org/10.1016/j.jebo.2022.03.010	https://doi.org/10.1016/j.jebo.2022.03.010	PROPN
ijtc-462	372	2	amendolagine	amendolagine	PROPN
ijtc-462	372	3	,	,	PUNCT
ijtc-462	372	4	v.	v.	ADP
ijtc-462	372	5	,	,	PUNCT
ijtc-462	372	6	de	de	X
ijtc-462	372	7	pascale	pascale	PROPN
ijtc-462	372	8	,	,	PUNCT
ijtc-462	372	9	g.	g.	PROPN
ijtc-462	372	10	,	,	PUNCT
ijtc-462	372	11	&	&	CCONJ
ijtc-462	372	12	faccilongo	faccilongo	PROPN
ijtc-462	372	13	,	,	PUNCT
ijtc-462	372	14	n.	n.	NOUN
ijtc-462	372	15	(	(	PUNCT
ijtc-462	372	16	2021	2021	NUM
ijtc-462	372	17	)	)	PUNCT
ijtc-462	372	18	.	.	PUNCT
ijtc-462	373	1	international	international	ADJ
ijtc-462	373	2	capital	capital	NOUN
ijtc-462	373	3	mobility	mobility	NOUN
ijtc-462	373	4	and	and	CCONJ
ijtc-462	373	5	corporate	corporate	ADJ
ijtc-462	373	6	tax	tax	NOUN
ijtc-462	373	7	revenues	revenue	NOUN
ijtc-462	373	8	:	:	PUNCT
ijtc-462	373	9	how	how	SCONJ
ijtc-462	373	10	do	do	AUX
ijtc-462	373	11	controlled	control	VERB
ijtc-462	373	12	foreign	foreign	ADJ
ijtc-462	373	13	company	company	NOUN
ijtc-462	373	14	rules	rule	NOUN
ijtc-462	373	15	and	and	CCONJ
ijtc-462	373	16	innovation	innovation	NOUN
ijtc-462	373	17	shape	shape	NOUN
ijtc-462	373	18	this	this	DET
ijtc-462	373	19	relationship	relationship	NOUN
ijtc-462	373	20	?	?	PUNCT
ijtc-462	374	1	economic	economic	ADJ
ijtc-462	374	2	modelling	modelling	NOUN
ijtc-462	374	3	,	,	PUNCT
ijtc-462	374	4	101	101	NUM
ijtc-462	374	5	,	,	PUNCT
ijtc-462	374	6	105543	105543	NUM
ijtc-462	374	7	.	.	PUNCT
ijtc-462	375	1	https://doi.org/10.1016/j.econmod.2021.105543	https://doi.org/10.1016/j.econmod.2021.105543	PROPN
ijtc-462	375	2	aritonang	aritonang	PROPN
ijtc-462	375	3	,	,	PUNCT
ijtc-462	375	4	j.	j.	PROPN
ijtc-462	375	5	(	(	PUNCT
ijtc-462	375	6	2020	2020	NUM
ijtc-462	375	7	)	)	PUNCT
ijtc-462	375	8	.	.	PUNCT
ijtc-462	376	1	analisis	analisis	ADJ
ijtc-462	376	2	penyebab	penyebab	PROPN
ijtc-462	376	3	kekalahan	kekalahan	ADV
ijtc-462	376	4	djp	djp	PROPN
ijtc-462	376	5	pada	pada	PROPN
ijtc-462	376	6	sengketa	sengketa	PROPN
ijtc-462	376	7	pajak	pajak	ADV
ijtc-462	376	8	sehubungan	sehubungan	PROPN
ijtc-462	376	9	dengan	dengan	PROPN
ijtc-462	376	10	penetapan	penetapan	PROPN
ijtc-462	376	11	secara	secara	PROPN
ijtc-462	376	12	jabatan	jabatan	PROPN
ijtc-462	376	13	.	.	PUNCT
ijtc-462	377	1	simposium	simposium	PROPN
ijtc-462	377	2	nasional	nasional	PROPN
ijtc-462	377	3	keuangan	keuangan	NOUN
ijtc-462	377	4	negara	negara	PROPN
ijtc-462	377	5	,	,	PUNCT
ijtc-462	377	6	953–973	953–973	NUM
ijtc-462	377	7	.	.	PUNCT
ijtc-462	378	1	https://jurnal.bppk.kemenkeu.go.id/snkn/article/view/595	https://jurnal.bppk.kemenkeu.go.id/snkn/article/view/595	PROPN
ijtc-462	378	2	atpetsi	atpetsi	PROPN
ijtc-462	378	3	.	.	PUNCT
ijtc-462	379	1	(	(	PUNCT
ijtc-462	379	2	2020	2020	NUM
ijtc-462	379	3	)	)	PUNCT
ijtc-462	379	4	.	.	PUNCT
ijtc-462	380	1	djp	djp	PROPN
ijtc-462	380	2	akan	akan	PROPN
ijtc-462	380	3	kembali	kembali	PROPN
ijtc-462	380	4	bertukar	bertukar	PROPN
ijtc-462	380	5	data	data	PROPN
ijtc-462	380	6	aeoi	aeoi	PROPN
ijtc-462	380	7	mulai	mulai	PROPN
ijtc-462	380	8	bulan	bulan	PROPN
ijtc-462	380	9	depan	depan	PROPN
ijtc-462	380	10	.	.	PROPN
ijtc-462	381	1	asosiasi	asosiasi	PROPN
ijtc-462	381	2	tax	tax	PROPN
ijtc-462	381	3	center	center	PROPN
ijtc-462	381	4	perguruan	perguruan	PROPN
ijtc-462	381	5	tinggi	tinggi	PROPN
ijtc-462	381	6	seluruh	seluruh	PROPN
ijtc-462	381	7	indonesia	indonesia	PROPN
ijtc-462	381	8	.	.	PUNCT
ijtc-462	382	1	https://atpetsi.or.id/djp-akan-kembali-bertukar-dataaeoi-mulai-bulan-depan	https://atpetsi.or.id/djp-akan-kembali-bertukar-dataaeoi-mulai-bulan-depan	PROPN
ijtc-462	382	2	berger	berger	PROPN
ijtc-462	382	3	,	,	PUNCT
ijtc-462	382	4	l.	l.	PROPN
ijtc-462	382	5	a.	a.	PROPN
ijtc-462	382	6	,	,	PUNCT
ijtc-462	382	7	&	&	CCONJ
ijtc-462	382	8	sikora	sikora	PROPN
ijtc-462	382	9	,	,	PUNCT
ijtc-462	382	10	m.	m.	NOUN
ijtc-462	382	11	j.	j.	PROPN
ijtc-462	382	12	(	(	PUNCT
ijtc-462	382	13	1994	1994	NUM
ijtc-462	382	14	)	)	PUNCT
ijtc-462	382	15	.	.	PUNCT
ijtc-462	383	1	the	the	DET
ijtc-462	383	2	change	change	NOUN
ijtc-462	383	3	management	management	NOUN
ijtc-462	383	4	handbook	handbook	NOUN
ijtc-462	383	5	:	:	PUNCT
ijtc-462	383	6	a	a	DET
ijtc-462	383	7	road	road	NOUN
ijtc-462	383	8	map	map	NOUN
ijtc-462	383	9	to	to	ADP
ijtc-462	383	10	corporate	corporate	ADJ
ijtc-462	383	11	transformation	transformation	NOUN
ijtc-462	383	12	(	(	PUNCT
ijtc-462	383	13	1st	1st	ADJ
ijtc-462	383	14	ed	ed	NOUN
ijtc-462	383	15	.	.	PUNCT
ijtc-462	383	16	)	)	PUNCT
ijtc-462	383	17	.	.	PUNCT
ijtc-462	384	1	mcgraw	mcgraw	PROPN
ijtc-462	384	2	-	-	PUNCT
ijtc-462	384	3	hill	hill	PROPN
ijtc-462	384	4	.	.	PUNCT
ijtc-462	385	1	https://www.amazon.com/change-managementhandbook-corporate-transformation/dp/1556239750	https://www.amazon.com/change-managementhandbook-corporate-transformation/dp/1556239750	NUM
ijtc-462	385	2	brown	brown	PROPN
ijtc-462	385	3	,	,	PUNCT
ijtc-462	385	4	k.	k.	PROPN
ijtc-462	385	5	b.	b.	PROPN
ijtc-462	385	6	(	(	PUNCT
ijtc-462	385	7	2012	2012	NUM
ijtc-462	385	8	)	)	PUNCT
ijtc-462	385	9	.	.	PUNCT
ijtc-462	386	1	a	a	DET
ijtc-462	386	2	comparative	comparative	ADJ
ijtc-462	386	3	look	look	NOUN
ijtc-462	386	4	at	at	ADP
ijtc-462	386	5	regulation	regulation	NOUN
ijtc-462	386	6	of	of	ADP
ijtc-462	386	7	corporate	corporate	ADJ
ijtc-462	386	8	tax	tax	NOUN
ijtc-462	386	9	avoidance	avoidance	NOUN
ijtc-462	386	10	(	(	PUNCT
ijtc-462	386	11	k.	k.	PROPN
ijtc-462	386	12	b.	b.	PROPN
ijtc-462	386	13	brown	brown	PROPN
ijtc-462	386	14	(	(	PUNCT
ijtc-462	386	15	ed	ed	NOUN
ijtc-462	386	16	.	.	PUNCT
ijtc-462	386	17	)	)	PUNCT
ijtc-462	386	18	)	)	PUNCT
ijtc-462	386	19	.	.	PUNCT
ijtc-462	387	1	springer	springer	PROPN
ijtc-462	387	2	netherlands	netherlands	PROPN
ijtc-462	387	3	.	.	PUNCT
ijtc-462	388	1	https://doi.org/10.1007/978-94-007-2342-9	https://doi.org/10.1007/978-94-007-2342-9	NOUN
ijtc-462	388	2	butarbutar	butarbutar	NOUN
ijtc-462	388	3	,	,	PUNCT
ijtc-462	388	4	r.	r.	PROPN
ijtc-462	388	5	(	(	PUNCT
ijtc-462	388	6	2017	2017	NUM
ijtc-462	388	7	)	)	PUNCT
ijtc-462	388	8	.	.	PUNCT
ijtc-462	389	1	hukum	hukum	PROPN
ijtc-462	389	2	pajak	pajak	PROPN
ijtc-462	389	3	indonesia	indonesia	PROPN
ijtc-462	389	4	dan	dan	PROPN
ijtc-462	389	5	internasional	internasional	PROPN
ijtc-462	389	6	(	(	PUNCT
ijtc-462	389	7	o.	o.	PROPN
ijtc-462	389	8	d.	d.	PROPN
ijtc-462	389	9	putri	putri	PROPN
ijtc-462	389	10	(	(	PUNCT
ijtc-462	389	11	ed	ed	NOUN
ijtc-462	389	12	.	.	PUNCT
ijtc-462	389	13	)	)	PUNCT
ijtc-462	389	14	;	;	PUNCT
ijtc-462	389	15	1st	1st	ADJ
ijtc-462	389	16	ed	ed	NOUN
ijtc-462	389	17	.	.	PUNCT
ijtc-462	389	18	)	)	PUNCT
ijtc-462	389	19	.	.	PUNCT
ijtc-462	390	1	gramata	gramata	PROPN
ijtc-462	390	2	publishing	publishing	NOUN
ijtc-462	390	3	.	.	PUNCT
ijtc-462	391	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1146222	https://opac.perpusnas.go.id/detailopac.aspx?id=1146222	PROPN
ijtc-462	391	2	chang	chang	PROPN
ijtc-462	391	3	,	,	PUNCT
ijtc-462	391	4	y.-m	y.-m	PROPN
ijtc-462	391	5	.	.	PROPN
ijtc-462	391	6	,	,	PUNCT
ijtc-462	391	7	&	&	CCONJ
ijtc-462	391	8	sargsyan	sargsyan	PROPN
ijtc-462	391	9	,	,	PUNCT
ijtc-462	391	10	r.	r.	PROPN
ijtc-462	391	11	(	(	PUNCT
ijtc-462	391	12	2022	2022	NUM
ijtc-462	391	13	)	)	PUNCT
ijtc-462	391	14	.	.	PUNCT
ijtc-462	392	1	revenue	revenue	NOUN
ijtc-462	392	2	-	-	PUNCT
ijtc-462	392	3	neutral	neutral	ADJ
ijtc-462	392	4	or	or	CCONJ
ijtc-462	392	5	profit	profit	NOUN
ijtc-462	392	6	-	-	PUNCT
ijtc-462	392	7	neutral	neutral	ADJ
ijtc-462	392	8	tariff	tariff	NOUN
ijtc-462	392	9	and	and	CCONJ
ijtc-462	392	10	tax	tax	NOUN
ijtc-462	392	11	reforms	reform	NOUN
ijtc-462	392	12	under	under	ADP
ijtc-462	392	13	imperfect	imperfect	ADJ
ijtc-462	392	14	competition	competition	NOUN
ijtc-462	392	15	:	:	PUNCT
ijtc-462	392	16	welfare	welfare	NOUN
ijtc-462	392	17	implications	implication	NOUN
ijtc-462	392	18	.	.	PUNCT
ijtc-462	393	1	international	international	ADJ
ijtc-462	393	2	review	review	NOUN
ijtc-462	393	3	of	of	ADP
ijtc-462	393	4	economics	economics	PROPN
ijtc-462	393	5	&	&	CCONJ
ijtc-462	393	6	finance	finance	PROPN
ijtc-462	393	7	,	,	PUNCT
ijtc-462	393	8	80	80	NUM
ijtc-462	393	9	,	,	PUNCT
ijtc-462	393	10	1–11	1–11	PROPN
ijtc-462	393	11	.	.	PUNCT
ijtc-462	394	1	https://doi.org/10.1016/j.iref.2022.02.029	https://doi.org/10.1016/j.iref.2022.02.029	PROPN
ijtc-462	394	2	febyani	febyani	PROPN
ijtc-462	394	3	,	,	PUNCT
ijtc-462	394	4	y.	y.	PROPN
ijtc-462	394	5	m.	m.	PROPN
ijtc-462	394	6	,	,	PUNCT
ijtc-462	394	7	&	&	CCONJ
ijtc-462	394	8	widodo	widodo	PROPN
ijtc-462	394	9	,	,	PUNCT
ijtc-462	394	10	j.	j.	PROPN
ijtc-462	394	11	(	(	PUNCT
ijtc-462	394	12	2020	2020	NUM
ijtc-462	394	13	)	)	PUNCT
ijtc-462	394	14	.	.	PUNCT
ijtc-462	395	1	peran	peran	PROPN
ijtc-462	395	2	aeoi	aeoi	PROPN
ijtc-462	395	3	dalam	dalam	PROPN
ijtc-462	395	4	keterbukaan	keterbukaan	PROPN
ijtc-462	395	5	informasi	informasi	PROPN
ijtc-462	395	6	pajak	pajak	PROPN
ijtc-462	395	7	untuk	untuk	PROPN
ijtc-462	395	8	meningkatkan	meningkatkan	PROPN
ijtc-462	395	9	penerimaan	penerimaan	VERB
ijtc-462	395	10	pajak	pajak	PROPN
ijtc-462	395	11	di	di	PROPN
ijtc-462	395	12	indonesia	indonesia	PROPN
ijtc-462	395	13	.	.	PUNCT
ijtc-462	396	1	dialogue	dialogue	NOUN
ijtc-462	396	2	:	:	PUNCT
ijtc-462	396	3	jurnal	jurnal	ADJ
ijtc-462	396	4	administrasii	administrasii	PROPN
ijtc-462	396	5	publik	publik	PROPN
ijtc-462	396	6	,	,	PUNCT
ijtc-462	396	7	2(2	2(2	NUM
ijtc-462	396	8	)	)	PUNCT
ijtc-462	396	9	,	,	PUNCT
ijtc-462	396	10	147	147	NUM
ijtc-462	396	11	–	–	SYM
ijtc-462	396	12	159	159	NUM
ijtc-462	396	13	.	.	PUNCT
ijtc-462	396	14	https://doi.org/https://doi.org/10.14710/dialogue.v2i2.9921	https://doi.org/https://doi.org/10.14710/dialogue.v2i2.9921	PROPN
ijtc-462	396	15	gokhale	gokhale	PROPN
ijtc-462	396	16	,	,	PUNCT
ijtc-462	396	17	h.	h.	PROPN
ijtc-462	396	18	(	(	PUNCT
ijtc-462	396	19	2021	2021	NUM
ijtc-462	396	20	)	)	PUNCT
ijtc-462	396	21	.	.	PUNCT
ijtc-462	397	1	japan	japan	PROPN
ijtc-462	397	2	’s	’s	PART
ijtc-462	397	3	carbon	carbon	NOUN
ijtc-462	397	4	tax	tax	NOUN
ijtc-462	397	5	policy	policy	NOUN
ijtc-462	397	6	:	:	PUNCT
ijtc-462	397	7	limitations	limitation	NOUN
ijtc-462	397	8	and	and	CCONJ
ijtc-462	397	9	policy	policy	NOUN
ijtc-462	397	10	suggestions	suggestion	NOUN
ijtc-462	397	11	.	.	PUNCT
ijtc-462	398	1	current	current	ADJ
ijtc-462	398	2	research	research	NOUN
ijtc-462	398	3	in	in	ADP
ijtc-462	398	4	environmental	environmental	ADJ
ijtc-462	398	5	sustainability	sustainability	NOUN
ijtc-462	398	6	,	,	PUNCT
ijtc-462	398	7	3	3	NUM
ijtc-462	398	8	,	,	PUNCT
ijtc-462	398	9	100082	100082	NUM
ijtc-462	398	10	.	.	PUNCT
ijtc-462	399	1	https://doi.org/10.1016/j.crsust.2021.100082	https://doi.org/10.1016/j.crsust.2021.100082	PROPN
ijtc-462	399	2	hemling	hemling	PROPN
ijtc-462	399	3	,	,	PUNCT
ijtc-462	399	4	l.	l.	PROPN
ijtc-462	399	5	,	,	PUNCT
ijtc-462	399	6	plesner	plesner	NOUN
ijtc-462	399	7	rossing	rossing	NOUN
ijtc-462	399	8	,	,	PUNCT
ijtc-462	399	9	j.	j.	PROPN
ijtc-462	399	10	c.	c.	PROPN
ijtc-462	399	11	,	,	PUNCT
ijtc-462	399	12	&	&	CCONJ
ijtc-462	399	13	hoffjan	hoffjan	PROPN
ijtc-462	399	14	,	,	PUNCT
ijtc-462	399	15	a.	a.	NOUN
ijtc-462	399	16	(	(	PUNCT
ijtc-462	399	17	2022	2022	NUM
ijtc-462	399	18	)	)	PUNCT
ijtc-462	399	19	.	.	PUNCT
ijtc-462	400	1	the	the	DET
ijtc-462	400	2	use	use	NOUN
ijtc-462	400	3	of	of	ADP
ijtc-462	400	4	information	information	NOUN
ijtc-462	400	5	technology	technology	NOUN
ijtc-462	400	6	for	for	ADP
ijtc-462	400	7	international	international	ADJ
ijtc-462	400	8	transfer	transfer	NOUN
ijtc-462	400	9	pricing	pricing	NOUN
ijtc-462	400	10	in	in	ADP
ijtc-462	400	11	multinational	multinational	ADJ
ijtc-462	400	12	enterprises	enterprise	NOUN
ijtc-462	400	13	.	.	PUNCT
ijtc-462	401	1	international	international	ADJ
ijtc-462	401	2	journal	journal	PROPN
ijtc-462	401	3	of	of	ADP
ijtc-462	401	4	accounting	accounting	NOUN
ijtc-462	401	5	information	information	NOUN
ijtc-462	401	6	systems	system	NOUN
ijtc-462	401	7	,	,	PUNCT
ijtc-462	401	8	44	44	NUM
ijtc-462	401	9	,	,	PUNCT
ijtc-462	401	10	100546	100546	NUM
ijtc-462	401	11	.	.	PUNCT
ijtc-462	402	1	https://doi.org/10.1016/j.accinf.2021.100546	https://doi.org/10.1016/j.accinf.2021.100546	NOUN
ijtc-462	402	2	indahsari	indahsari	NOUN
ijtc-462	402	3	,	,	PUNCT
ijtc-462	402	4	d.	d.	PROPN
ijtc-462	402	5	n.	n.	PROPN
ijtc-462	402	6	,	,	PUNCT
ijtc-462	402	7	&	&	CCONJ
ijtc-462	402	8	fitriandi	fitriandi	PROPN
ijtc-462	402	9	,	,	PUNCT
ijtc-462	402	10	p.	p.	NOUN
ijtc-462	402	11	(	(	PUNCT
ijtc-462	402	12	2021	2021	NUM
ijtc-462	402	13	)	)	PUNCT
ijtc-462	402	14	.	.	PUNCT
ijtc-462	403	1	pengaruh	pengaruh	PROPN
ijtc-462	403	2	kebijakan	kebijakan	PROPN
ijtc-462	403	3	insentif	insentif	PROPN
ijtc-462	403	4	pajak	pajak	PROPN
ijtc-462	403	5	di	di	PROPN
ijtc-462	403	6	masa	masa	PROPN
ijtc-462	403	7	pandemi	pandemi	VERB
ijtc-462	403	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	403	9	automatic	automatic	ADJ
ijtc-462	403	10	exchange	exchange	NOUN
ijtc-462	403	11	of	of	ADP
ijtc-462	403	12	information	information	NOUN
ijtc-462	403	13	review	review	NOUN
ijtc-462	403	14	from	from	ADP
ijtc-462	403	15	the	the	DET
ijtc-462	403	16	perspective	perspective	NOUN
ijtc-462	403	17	of	of	ADP
ijtc-462	403	18	its	its	PRON
ijtc-462	403	19	effectives	effective	NOUN
ijtc-462	403	20	in	in	ADP
ijtc-462	403	21	minimizing	minimize	VERB
ijtc-462	403	22	tax	tax	NOUN
ijtc-462	403	23	evasion	evasion	NOUN
ijtc-462	403	24	pohan	pohan	NOUN
ijtc-462	403	25	,	,	PUNCT
ijtc-462	403	26	rahmi	rahmi	NOUN
ijtc-462	403	27	,	,	PUNCT
ijtc-462	403	28	arimbhi	arimbhi	ADJ
ijtc-462	403	29	,	,	PUNCT
ijtc-462	403	30	and	and	CCONJ
ijtc-462	403	31	junaidi	junaidi	NOUN
ijtc-462	403	32	136	136	NUM
ijtc-462	403	33	|	|	ADV
ijtc-462	403	34	ilomata	ilomata	PROPN
ijtc-462	403	35	international	international	ADJ
ijtc-462	403	36	journal	journal	NOUN
ijtc-462	403	37	of	of	ADP
ijtc-462	403	38	tax	tax	PROPN
ijtc-462	403	39	&	&	CCONJ
ijtc-462	403	40	accounting	account	VERB
ijtc-462	403	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	403	42	covid-19	covid-19	PROPN
ijtc-462	403	43	terhadap	terhadap	PROPN
ijtc-462	403	44	penerimaan	penerimaan	PROPN
ijtc-462	403	45	ppn	ppn	PROPN
ijtc-462	403	46	.	.	PROPN
ijtc-462	404	1	jurnal	jurnal	PROPN
ijtc-462	404	2	pajak	pajak	PROPN
ijtc-462	404	3	dan	dan	PROPN
ijtc-462	404	4	keuangan	keuangan	PROPN
ijtc-462	404	5	negara	negara	PROPN
ijtc-462	404	6	(	(	PUNCT
ijtc-462	404	7	pkn	pkn	PROPN
ijtc-462	404	8	)	)	PUNCT
ijtc-462	404	9	,	,	PUNCT
ijtc-462	404	10	3(1	3(1	NUM
ijtc-462	404	11	)	)	PUNCT
ijtc-462	404	12	,	,	PUNCT
ijtc-462	404	13	24–36	24–36	NUM
ijtc-462	404	14	.	.	PUNCT
ijtc-462	405	1	https://doi.org/10.31092/jpkn.v3i1.1202	https://doi.org/10.31092/jpkn.v3i1.1202	PROPN
ijtc-462	405	2	ispriyarso	ispriyarso	VERB
ijtc-462	405	3	,	,	PUNCT
ijtc-462	405	4	b.	b.	PROPN
ijtc-462	405	5	(	(	PUNCT
ijtc-462	405	6	2020	2020	NUM
ijtc-462	405	7	)	)	PUNCT
ijtc-462	405	8	.	.	PUNCT
ijtc-462	406	1	automatic	automatic	ADJ
ijtc-462	406	2	exchange	exchange	NOUN
ijtc-462	406	3	of	of	ADP
ijtc-462	406	4	information	information	NOUN
ijtc-462	406	5	(	(	PUNCT
ijtc-462	406	6	aeoi	aeoi	NOUN
ijtc-462	406	7	)	)	PUNCT
ijtc-462	406	8	dan	dan	PROPN
ijtc-462	406	9	penghindaran	penghindaran	VERB
ijtc-462	406	10	pajak	pajak	ADV
ijtc-462	406	11	.	.	PUNCT
ijtc-462	407	1	masalah	masalah	PROPN
ijtc-462	407	2	-	-	PUNCT
ijtc-462	407	3	masalah	masalah	PROPN
ijtc-462	407	4	hukum	hukum	PROPN
ijtc-462	407	5	,	,	PUNCT
ijtc-462	407	6	49(2	49(2	NUM
ijtc-462	407	7	)	)	PUNCT
ijtc-462	407	8	,	,	PUNCT
ijtc-462	407	9	172–179	172–179	NUM
ijtc-462	407	10	.	.	PUNCT
ijtc-462	408	1	https://doi.org/10.14710/mmh.49.2.2020.172179	https://doi.org/10.14710/mmh.49.2.2020.172179	PROPN
ijtc-462	408	2	jacobsson	jacobsson	PROPN
ijtc-462	408	3	,	,	PUNCT
ijtc-462	408	4	s.	s.	PROPN
ijtc-462	408	5	,	,	PUNCT
ijtc-462	408	6	arnäs	arnäs	PROPN
ijtc-462	408	7	,	,	PUNCT
ijtc-462	408	8	p.	p.	PROPN
ijtc-462	408	9	o.	o.	PROPN
ijtc-462	408	10	,	,	PUNCT
ijtc-462	408	11	&	&	CCONJ
ijtc-462	408	12	stefansson	stefansson	PROPN
ijtc-462	408	13	,	,	PUNCT
ijtc-462	408	14	g.	g.	PROPN
ijtc-462	408	15	(	(	PUNCT
ijtc-462	408	16	2020	2020	NUM
ijtc-462	408	17	)	)	PUNCT
ijtc-462	408	18	.	.	PUNCT
ijtc-462	409	1	automatic	automatic	ADJ
ijtc-462	409	2	information	information	NOUN
ijtc-462	409	3	exchange	exchange	NOUN
ijtc-462	409	4	between	between	ADP
ijtc-462	409	5	interoperable	interoperable	ADJ
ijtc-462	409	6	information	information	NOUN
ijtc-462	409	7	systems	system	NOUN
ijtc-462	409	8	:	:	PUNCT
ijtc-462	409	9	potential	potential	ADJ
ijtc-462	409	10	improvement	improvement	NOUN
ijtc-462	409	11	of	of	ADP
ijtc-462	409	12	access	access	NOUN
ijtc-462	409	13	management	management	NOUN
ijtc-462	409	14	in	in	ADP
ijtc-462	409	15	a	a	DET
ijtc-462	409	16	seaport	seaport	NOUN
ijtc-462	409	17	terminal	terminal	NOUN
ijtc-462	409	18	.	.	PUNCT
ijtc-462	410	1	research	research	NOUN
ijtc-462	410	2	in	in	ADP
ijtc-462	410	3	transportation	transportation	NOUN
ijtc-462	410	4	business	business	NOUN
ijtc-462	410	5	&	&	CCONJ
ijtc-462	410	6	management	management	PROPN
ijtc-462	410	7	,	,	PUNCT
ijtc-462	410	8	35	35	NUM
ijtc-462	410	9	,	,	PUNCT
ijtc-462	410	10	100429	100429	NUM
ijtc-462	410	11	.	.	PUNCT
ijtc-462	411	1	https://doi.org/10.1016/j.rtbm.2020.100429	https://doi.org/10.1016/j.rtbm.2020.100429	ADJ
ijtc-462	411	2	knobel	knobel	PROPN
ijtc-462	411	3	,	,	PUNCT
ijtc-462	411	4	a.	a.	PROPN
ijtc-462	411	5	,	,	PUNCT
ijtc-462	411	6	&	&	CCONJ
ijtc-462	411	7	meinzer	meinzer	NOUN
ijtc-462	411	8	,	,	PUNCT
ijtc-462	411	9	m.	m.	NOUN
ijtc-462	411	10	(	(	PUNCT
ijtc-462	411	11	2014	2014	NUM
ijtc-462	411	12	)	)	PUNCT
ijtc-462	411	13	.	.	PUNCT
ijtc-462	412	1	automatic	automatic	ADJ
ijtc-462	412	2	exchange	exchange	NOUN
ijtc-462	412	3	of	of	ADP
ijtc-462	412	4	information	information	NOUN
ijtc-462	412	5	:	:	PUNCT
ijtc-462	412	6	an	an	DET
ijtc-462	412	7	opportunity	opportunity	NOUN
ijtc-462	412	8	for	for	ADP
ijtc-462	412	9	developing	develop	VERB
ijtc-462	412	10	countries	country	NOUN
ijtc-462	412	11	to	to	PART
ijtc-462	412	12	tackle	tackle	VERB
ijtc-462	412	13	tax	tax	NOUN
ijtc-462	412	14	evasion	evasion	NOUN
ijtc-462	412	15	and	and	CCONJ
ijtc-462	412	16	corruption	corruption	NOUN
ijtc-462	412	17	(	(	PUNCT
ijtc-462	412	18	pp	pp	ADJ
ijtc-462	412	19	.	.	PUNCT
ijtc-462	413	1	1–57	1–57	PROPN
ijtc-462	413	2	)	)	PUNCT
ijtc-462	413	3	.	.	PUNCT
ijtc-462	414	1	tax	tax	NOUN
ijtc-462	414	2	justice	justice	NOUN
ijtc-462	414	3	network	network	NOUN
ijtc-462	414	4	.	.	PUNCT
ijtc-462	415	1	https://www.taxjustice.net/wp-content/uploads/2013/04/aie-an-opportunity-fordeveloping-countries.pdf	https://www.taxjustice.net/wp-content/uploads/2013/04/aie-an-opportunity-fordeveloping-countries.pdf	PROPN
ijtc-462	415	2	kumar	kumar	PROPN
ijtc-462	415	3	,	,	PUNCT
ijtc-462	415	4	s.	s.	PROPN
ijtc-462	415	5	,	,	PUNCT
ijtc-462	415	6	pandey	pandey	PROPN
ijtc-462	415	7	,	,	PUNCT
ijtc-462	415	8	n.	n.	PROPN
ijtc-462	415	9	,	,	PUNCT
ijtc-462	415	10	lim	lim	PROPN
ijtc-462	415	11	,	,	PUNCT
ijtc-462	415	12	w.	w.	PROPN
ijtc-462	415	13	m.	m.	PROPN
ijtc-462	415	14	,	,	PUNCT
ijtc-462	415	15	chatterjee	chatterjee	PROPN
ijtc-462	415	16	,	,	PUNCT
ijtc-462	415	17	a.	a.	NOUN
ijtc-462	415	18	n.	n.	PROPN
ijtc-462	415	19	,	,	PUNCT
ijtc-462	415	20	&	&	CCONJ
ijtc-462	415	21	pandey	pandey	PROPN
ijtc-462	415	22	,	,	PUNCT
ijtc-462	415	23	n.	n.	PROPN
ijtc-462	415	24	(	(	PUNCT
ijtc-462	415	25	2021	2021	NUM
ijtc-462	415	26	)	)	PUNCT
ijtc-462	415	27	.	.	PUNCT
ijtc-462	416	1	what	what	PRON
ijtc-462	416	2	do	do	AUX
ijtc-462	416	3	we	we	PRON
ijtc-462	416	4	know	know	VERB
ijtc-462	416	5	about	about	ADP
ijtc-462	416	6	transfer	transfer	NOUN
ijtc-462	416	7	pricing	pricing	NOUN
ijtc-462	416	8	?	?	PUNCT
ijtc-462	417	1	insights	insight	NOUN
ijtc-462	417	2	from	from	ADP
ijtc-462	417	3	bibliometric	bibliometric	ADJ
ijtc-462	417	4	analysis	analysis	NOUN
ijtc-462	417	5	.	.	PUNCT
ijtc-462	418	1	journal	journal	PROPN
ijtc-462	418	2	of	of	ADP
ijtc-462	418	3	business	business	NOUN
ijtc-462	418	4	research	research	NOUN
ijtc-462	418	5	,	,	PUNCT
ijtc-462	418	6	134	134	NUM
ijtc-462	418	7	,	,	PUNCT
ijtc-462	418	8	275–287	275–287	NUM
ijtc-462	418	9	.	.	PUNCT
ijtc-462	419	1	https://doi.org/10.1016/j.jbusres.2021.05.041	https://doi.org/10.1016/j.jbusres.2021.05.041	NOUN
ijtc-462	419	2	lahiri	lahiri	PROPN
ijtc-462	419	3	,	,	PUNCT
ijtc-462	419	4	k.	k.	PROPN
ijtc-462	419	5	,	,	PUNCT
ijtc-462	419	6	&	&	CCONJ
ijtc-462	419	7	yang	yang	PROPN
ijtc-462	419	8	,	,	PUNCT
ijtc-462	419	9	c.	c.	PROPN
ijtc-462	419	10	(	(	PUNCT
ijtc-462	419	11	2021	2021	NUM
ijtc-462	419	12	)	)	PUNCT
ijtc-462	419	13	.	.	PUNCT
ijtc-462	420	1	boosting	boost	VERB
ijtc-462	420	2	tax	tax	NOUN
ijtc-462	420	3	revenues	revenue	NOUN
ijtc-462	420	4	with	with	ADP
ijtc-462	420	5	mixed	mixed	ADJ
ijtc-462	420	6	-	-	PUNCT
ijtc-462	420	7	frequency	frequency	NOUN
ijtc-462	420	8	data	datum	NOUN
ijtc-462	420	9	in	in	ADP
ijtc-462	420	10	the	the	DET
ijtc-462	420	11	aftermath	aftermath	NOUN
ijtc-462	420	12	of	of	ADP
ijtc-462	420	13	covid-19	covid-19	PROPN
ijtc-462	420	14	:	:	PUNCT
ijtc-462	420	15	the	the	DET
ijtc-462	420	16	case	case	NOUN
ijtc-462	420	17	of	of	ADP
ijtc-462	420	18	new	new	PROPN
ijtc-462	420	19	york	york	PROPN
ijtc-462	420	20	.	.	PUNCT
ijtc-462	421	1	international	international	ADJ
ijtc-462	421	2	journal	journal	PROPN
ijtc-462	421	3	of	of	ADP
ijtc-462	421	4	forecasting	forecasting	NOUN
ijtc-462	421	5	.	.	PUNCT
ijtc-462	422	1	https://doi.org/10.1016/j.ijforecast.2021.10.005	https://doi.org/10.1016/j.ijforecast.2021.10.005	VERB
ijtc-462	422	2	majoral	majoral	ADJ
ijtc-462	422	3	,	,	PUNCT
ijtc-462	422	4	g.	g.	PROPN
ijtc-462	422	5	,	,	PUNCT
ijtc-462	422	6	gasparín	gasparín	PROPN
ijtc-462	422	7	,	,	PUNCT
ijtc-462	422	8	f.	f.	PROPN
ijtc-462	422	9	,	,	PUNCT
ijtc-462	422	10	&	&	CCONJ
ijtc-462	422	11	saurí	saurí	PROPN
ijtc-462	422	12	,	,	PUNCT
ijtc-462	422	13	s.	s.	PROPN
ijtc-462	422	14	(	(	PUNCT
ijtc-462	422	15	2021	2021	NUM
ijtc-462	422	16	)	)	PUNCT
ijtc-462	422	17	.	.	PUNCT
ijtc-462	423	1	application	application	NOUN
ijtc-462	423	2	of	of	ADP
ijtc-462	423	3	a	a	DET
ijtc-462	423	4	tax	tax	NOUN
ijtc-462	423	5	to	to	ADP
ijtc-462	423	6	e	e	NOUN
ijtc-462	423	7	-	-	NOUN
ijtc-462	423	8	commerce	commerce	NOUN
ijtc-462	423	9	deliveries	delivery	NOUN
ijtc-462	423	10	in	in	ADP
ijtc-462	423	11	barcelona	barcelona	PROPN
ijtc-462	423	12	.	.	PUNCT
ijtc-462	424	1	transportation	transportation	NOUN
ijtc-462	424	2	research	research	NOUN
ijtc-462	424	3	record	record	NOUN
ijtc-462	424	4	:	:	PUNCT
ijtc-462	424	5	journal	journal	NOUN
ijtc-462	424	6	of	of	ADP
ijtc-462	424	7	the	the	DET
ijtc-462	424	8	transportation	transportation	NOUN
ijtc-462	424	9	research	research	NOUN
ijtc-462	424	10	board	board	NOUN
ijtc-462	424	11	,	,	PUNCT
ijtc-462	424	12	2675(10	2675(10	PROPN
ijtc-462	424	13	)	)	PUNCT
ijtc-462	424	14	,	,	PUNCT
ijtc-462	424	15	642–655	642–655	NUM
ijtc-462	424	16	.	.	PUNCT
ijtc-462	425	1	https://doi.org/10.1177/03611981211012412	https://doi.org/10.1177/03611981211012412	PROPN
ijtc-462	425	2	matti	matti	PROPN
ijtc-462	425	3	,	,	PUNCT
ijtc-462	425	4	s.	s.	PROPN
ijtc-462	425	5	,	,	PUNCT
ijtc-462	425	6	nässén	nässén	VERB
ijtc-462	425	7	,	,	PUNCT
ijtc-462	425	8	j.	j.	PROPN
ijtc-462	425	9	,	,	PUNCT
ijtc-462	425	10	&	&	CCONJ
ijtc-462	425	11	larsson	larsson	PROPN
ijtc-462	425	12	,	,	PUNCT
ijtc-462	425	13	j.	j.	PROPN
ijtc-462	425	14	(	(	PUNCT
ijtc-462	425	15	2022	2022	NUM
ijtc-462	425	16	)	)	PUNCT
ijtc-462	425	17	.	.	PUNCT
ijtc-462	426	1	are	be	AUX
ijtc-462	426	2	fee	fee	NOUN
ijtc-462	426	3	-	-	PUNCT
ijtc-462	426	4	and	and	CCONJ
ijtc-462	426	5	-	-	PUNCT
ijtc-462	426	6	dividend	dividend	NOUN
ijtc-462	426	7	schemes	scheme	NOUN
ijtc-462	426	8	the	the	DET
ijtc-462	426	9	savior	savior	NOUN
ijtc-462	426	10	of	of	ADP
ijtc-462	426	11	environmental	environmental	ADJ
ijtc-462	426	12	taxation	taxation	NOUN
ijtc-462	426	13	?	?	PUNCT
ijtc-462	427	1	analyses	analysis	NOUN
ijtc-462	427	2	of	of	ADP
ijtc-462	427	3	how	how	SCONJ
ijtc-462	427	4	different	different	ADJ
ijtc-462	427	5	revenue	revenue	NOUN
ijtc-462	427	6	use	use	NOUN
ijtc-462	427	7	alternatives	alternative	NOUN
ijtc-462	427	8	affect	affect	VERB
ijtc-462	427	9	public	public	ADJ
ijtc-462	427	10	support	support	NOUN
ijtc-462	427	11	for	for	ADP
ijtc-462	427	12	sweden	sweden	PROPN
ijtc-462	427	13	’s	’s	PART
ijtc-462	427	14	air	air	PROPN
ijtc-462	427	15	passenger	passenger	NOUN
ijtc-462	427	16	tax	tax	NOUN
ijtc-462	427	17	.	.	PUNCT
ijtc-462	428	1	environmental	environmental	ADJ
ijtc-462	428	2	science	science	PROPN
ijtc-462	428	3	&	&	CCONJ
ijtc-462	428	4	policy	policy	NOUN
ijtc-462	428	5	,	,	PUNCT
ijtc-462	428	6	132	132	NUM
ijtc-462	428	7	,	,	PUNCT
ijtc-462	428	8	181–189	181–189	NUM
ijtc-462	428	9	.	.	PUNCT
ijtc-462	429	1	https://doi.org/10.1016/j.envsci.2022.02.024	https://doi.org/10.1016/j.envsci.2022.02.024	VERB
ijtc-462	429	2	maydiana	maydiana	PROPN
ijtc-462	429	3	,	,	PUNCT
ijtc-462	429	4	a.	a.	NOUN
ijtc-462	429	5	(	(	PUNCT
ijtc-462	429	6	2022	2022	NUM
ijtc-462	429	7	,	,	PUNCT
ijtc-462	429	8	january	january	PROPN
ijtc-462	429	9	2	2	NUM
ijtc-462	429	10	)	)	PUNCT
ijtc-462	429	11	.	.	PUNCT
ijtc-462	430	1	menyoroti	menyoroti	PROPN
ijtc-462	430	2	tantangan	tantangan	PROPN
ijtc-462	430	3	besar	besar	PROPN
ijtc-462	430	4	pertukaran	pertukaran	PROPN
ijtc-462	430	5	informasi	informasi	PROPN
ijtc-462	430	6	pajak	pajak	PROPN
ijtc-462	430	7	otomatis	otomatis	PROPN
ijtc-462	430	8	.	.	PUNCT
ijtc-462	431	1	independent	independent	ADJ
ijtc-462	431	2	news	news	PROPN
ijtc-462	431	3	,	,	PUNCT
ijtc-462	431	4	5	5	NUM
ijtc-462	431	5	.	.	PUNCT
ijtc-462	432	1	https://independennews.com/menyoroti-tantangan-besarpertukaran-informasi-pajak-otomatis/	https://independennews.com/menyoroti-tantangan-besarpertukaran-informasi-pajak-otomatis/	ADV
ijtc-462	432	2	moleong	moleong	PROPN
ijtc-462	432	3	,	,	PUNCT
ijtc-462	432	4	l.	l.	PROPN
ijtc-462	432	5	j.	j.	PROPN
ijtc-462	432	6	(	(	PUNCT
ijtc-462	432	7	2018	2018	NUM
ijtc-462	432	8	)	)	PUNCT
ijtc-462	432	9	.	.	PUNCT
ijtc-462	433	1	metodologi	metodologi	PROPN
ijtc-462	433	2	penelitian	penelitian	PROPN
ijtc-462	433	3	kualitatif	kualitatif	PROPN
ijtc-462	433	4	(	(	PUNCT
ijtc-462	433	5	38th	38th	ADJ
ijtc-462	433	6	ed	ed	NOUN
ijtc-462	433	7	.	.	PUNCT
ijtc-462	433	8	)	)	PUNCT
ijtc-462	433	9	.	.	PUNCT
ijtc-462	434	1	remaja	remaja	PROPN
ijtc-462	434	2	rosdakarya	rosdakarya	PROPN
ijtc-462	434	3	.	.	PUNCT
ijtc-462	435	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	PROPN
ijtc-462	435	2	nan	nan	PROPN
ijtc-462	435	3	,	,	PUNCT
ijtc-462	435	4	d.	d.	PROPN
ijtc-462	435	5	,	,	PUNCT
ijtc-462	435	6	tan	tan	PROPN
ijtc-462	435	7	,	,	PUNCT
ijtc-462	435	8	j.	j.	PROPN
ijtc-462	435	9	,	,	PUNCT
ijtc-462	435	10	zhang	zhang	PROPN
ijtc-462	435	11	,	,	PUNCT
ijtc-462	435	12	l.	l.	PROPN
ijtc-462	435	13	,	,	PUNCT
ijtc-462	435	14	jingus	jingus	PROPN
ijtc-462	435	15	,	,	PUNCT
ijtc-462	435	16	j.	j.	PROPN
ijtc-462	435	17	,	,	PUNCT
ijtc-462	435	18	wang	wang	PROPN
ijtc-462	435	19	,	,	PUNCT
ijtc-462	435	20	c.	c.	PROPN
ijtc-462	435	21	,	,	PUNCT
ijtc-462	435	22	&	&	CCONJ
ijtc-462	435	23	liu	liu	PROPN
ijtc-462	435	24	,	,	PUNCT
ijtc-462	435	25	w.	w.	PROPN
ijtc-462	435	26	(	(	PUNCT
ijtc-462	435	27	2022	2022	NUM
ijtc-462	435	28	)	)	PUNCT
ijtc-462	435	29	.	.	PUNCT
ijtc-462	436	1	research	research	NOUN
ijtc-462	436	2	on	on	ADP
ijtc-462	436	3	the	the	DET
ijtc-462	436	4	remote	remote	ADJ
ijtc-462	436	5	automatic	automatic	ADJ
ijtc-462	436	6	test	test	NOUN
ijtc-462	436	7	technology	technology	NOUN
ijtc-462	436	8	of	of	ADP
ijtc-462	436	9	the	the	DET
ijtc-462	436	10	full	full	ADJ
ijtc-462	436	11	link	link	NOUN
ijtc-462	436	12	of	of	ADP
ijtc-462	436	13	the	the	DET
ijtc-462	436	14	substation	substation	NOUN
ijtc-462	436	15	relay	relay	NOUN
ijtc-462	436	16	protection	protection	NOUN
ijtc-462	436	17	fault	fault	NOUN
ijtc-462	436	18	information	information	NOUN
ijtc-462	436	19	system	system	NOUN
ijtc-462	436	20	.	.	PUNCT
ijtc-462	437	1	energy	energy	NOUN
ijtc-462	437	2	reports	report	NOUN
ijtc-462	437	3	,	,	PUNCT
ijtc-462	437	4	8	8	NUM
ijtc-462	437	5	,	,	PUNCT
ijtc-462	437	6	1370–1380	1370–1380	NUM
ijtc-462	437	7	.	.	PUNCT
ijtc-462	438	1	https://doi.org/10.1016/j.egyr.2022.01.130	https://doi.org/10.1016/j.egyr.2022.01.130	PROPN
ijtc-462	438	2	ndoricimpa	ndoricimpa	PROPN
ijtc-462	438	3	,	,	PUNCT
ijtc-462	438	4	a.	a.	NOUN
ijtc-462	438	5	(	(	PUNCT
ijtc-462	438	6	2021	2021	NUM
ijtc-462	438	7	)	)	PUNCT
ijtc-462	438	8	.	.	PUNCT
ijtc-462	439	1	tax	tax	NOUN
ijtc-462	439	2	reforms	reform	NOUN
ijtc-462	439	3	,	,	PUNCT
ijtc-462	439	4	civil	civil	ADJ
ijtc-462	439	5	conflicts	conflict	NOUN
ijtc-462	439	6	and	and	CCONJ
ijtc-462	439	7	tax	tax	NOUN
ijtc-462	439	8	revenue	revenue	NOUN
ijtc-462	439	9	performance	performance	NOUN
ijtc-462	439	10	in	in	ADP
ijtc-462	439	11	burundi	burundi	PROPN
ijtc-462	439	12	.	.	PUNCT
ijtc-462	440	1	scientific	scientific	ADJ
ijtc-462	440	2	african	african	PROPN
ijtc-462	440	3	,	,	PUNCT
ijtc-462	440	4	13	13	NUM
ijtc-462	440	5	,	,	PUNCT
ijtc-462	440	6	e00927	e00927	PROPN
ijtc-462	440	7	.	.	PUNCT
ijtc-462	441	1	https://doi.org/10.1016/j.sciaf.2021.e00927	https://doi.org/10.1016/j.sciaf.2021.e00927	X
ijtc-462	441	2	neraca	neraca	PROPN
ijtc-462	441	3	,	,	PUNCT
ijtc-462	441	4	a.	a.	NOUN
ijtc-462	441	5	(	(	PUNCT
ijtc-462	441	6	2015	2015	NUM
ijtc-462	441	7	,	,	PUNCT
ijtc-462	441	8	september	september	PROPN
ijtc-462	441	9	16	16	NUM
ijtc-462	441	10	)	)	PUNCT
ijtc-462	441	11	.	.	PUNCT
ijtc-462	442	1	praktik	praktik	NOUN
ijtc-462	442	2	transfer	transfer	NOUN
ijtc-462	442	3	pricing	pricing	NOUN
ijtc-462	442	4	sebabkan	sebabkan	VERB
ijtc-462	442	5	indonesia	indonesia	PROPN
ijtc-462	442	6	rugi	rugi	PROPN
ijtc-462	442	7	rp100	rp100	PROPN
ijtc-462	442	8	t.	t.	PROPN
ijtc-462	442	9	okezone	okezone	PROPN
ijtc-462	442	10	,	,	PUNCT
ijtc-462	442	11	15	15	NUM
ijtc-462	442	12	.	.	PUNCT
ijtc-462	443	1	https://economy.okezone.com/read/2015/09/16/20/1215476/praktiktransfer-pricing-sebabkan-indonesia-rugi-rp100-t	https://economy.okezone.com/read/2015/09/16/20/1215476/praktiktransfer-pricing-sebabkan-indonesia-rugi-rp100-t	ADJ
ijtc-462	443	2	neuman	neuman	NOUN
ijtc-462	443	3	,	,	PUNCT
ijtc-462	443	4	w.	w.	PROPN
ijtc-462	443	5	l.	l.	PROPN
ijtc-462	443	6	(	(	PUNCT
ijtc-462	443	7	2011	2011	NUM
ijtc-462	443	8	)	)	PUNCT
ijtc-462	443	9	.	.	PUNCT
ijtc-462	444	1	social	social	ADJ
ijtc-462	444	2	research	research	NOUN
ijtc-462	444	3	methods	method	NOUN
ijtc-462	444	4	:	:	PUNCT
ijtc-462	444	5	qualitative	qualitative	ADJ
ijtc-462	444	6	and	and	CCONJ
ijtc-462	444	7	quantitative	quantitative	ADJ
ijtc-462	444	8	approaches	approach	NOUN
ijtc-462	444	9	(	(	PUNCT
ijtc-462	444	10	7th	7th	ADJ
ijtc-462	444	11	ed	ed	NOUN
ijtc-462	444	12	.	.	PUNCT
ijtc-462	444	13	)	)	PUNCT
ijtc-462	444	14	.	.	PUNCT
ijtc-462	445	1	pearson	pearson	PROPN
ijtc-462	445	2	education	education	PROPN
ijtc-462	445	3	limited	limit	VERB
ijtc-462	445	4	.	.	PUNCT
ijtc-462	446	1	https://www.pearson.com/us/highereducation/program/neuman-social-research-methods-qualitative-and-quantitativehttps://www.ilomata.org/index.php/ijtc	https://www.pearson.com/us/highereducation/program/neuman-social-research-methods-qualitative-and-quantitativehttps://www.ilomata.org/index.php/ijtc	NOUN
ijtc-462	446	2	automatic	automatic	ADJ
ijtc-462	446	3	exchange	exchange	NOUN
ijtc-462	446	4	of	of	ADP
ijtc-462	446	5	information	information	NOUN
ijtc-462	446	6	review	review	NOUN
ijtc-462	446	7	from	from	ADP
ijtc-462	446	8	the	the	DET
ijtc-462	446	9	perspective	perspective	NOUN
ijtc-462	446	10	of	of	ADP
ijtc-462	446	11	its	its	PRON
ijtc-462	446	12	effectives	effective	NOUN
ijtc-462	446	13	in	in	ADP
ijtc-462	446	14	minimizing	minimize	VERB
ijtc-462	446	15	tax	tax	NOUN
ijtc-462	446	16	evasion	evasion	NOUN
ijtc-462	446	17	pohan	pohan	NOUN
ijtc-462	446	18	,	,	PUNCT
ijtc-462	446	19	rahmi	rahmi	NOUN
ijtc-462	446	20	,	,	PUNCT
ijtc-462	446	21	arimbhi	arimbhi	ADJ
ijtc-462	446	22	,	,	PUNCT
ijtc-462	446	23	and	and	CCONJ
ijtc-462	446	24	junaidi	junaidi	NOUN
ijtc-462	446	25	137	137	NUM
ijtc-462	446	26	|	|	NOUN
ijtc-462	446	27	ilomata	ilomata	PROPN
ijtc-462	446	28	international	international	ADJ
ijtc-462	446	29	journal	journal	NOUN
ijtc-462	446	30	of	of	ADP
ijtc-462	446	31	tax	tax	PROPN
ijtc-462	446	32	&	&	CCONJ
ijtc-462	446	33	accounting	accounting	PROPN
ijtc-462	446	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	446	35	approaches-7th	approaches-7th	NOUN
ijtc-462	446	36	-	-	PUNCT
ijtc-462	446	37	edition	edition	NOUN
ijtc-462	446	38	/	/	SYM
ijtc-462	446	39	pgm74573.html	pgm74573.html	PROPN
ijtc-462	446	40	pablo	pablo	NOUN
ijtc-462	446	41	,	,	PUNCT
ijtc-462	446	42	s.	s.	PROPN
ijtc-462	446	43	(	(	PUNCT
ijtc-462	446	44	2019	2019	NUM
ijtc-462	446	45	,	,	PUNCT
ijtc-462	446	46	march	march	PROPN
ijtc-462	446	47	18	18	NUM
ijtc-462	446	48	)	)	PUNCT
ijtc-462	446	49	.	.	PUNCT
ijtc-462	447	1	sri	sri	PROPN
ijtc-462	447	2	mulyani	mulyani	PROPN
ijtc-462	447	3	kejar	kejar	PROPN
ijtc-462	447	4	temuan	temuan	PROPN
ijtc-462	447	5	dana	dana	PROPN
ijtc-462	447	6	wni	wni	PROPN
ijtc-462	447	7	rp	rp	NOUN
ijtc-462	447	8	1.300	1.300	NUM
ijtc-462	447	9	t	t	PROPN
ijtc-462	447	10	di	di	PROPN
ijtc-462	447	11	luar	luar	PROPN
ijtc-462	447	12	negeri	negeri	PROPN
ijtc-462	447	13	.	.	PUNCT
ijtc-462	448	1	cnbc	cnbc	PROPN
ijtc-462	448	2	indonesia	indonesia	PROPN
ijtc-462	448	3	,	,	PUNCT
ijtc-462	448	4	6	6	NUM
ijtc-462	448	5	.	.	PUNCT
ijtc-462	448	6	https://www.cnbcindonesia.com/news/20190318111021-4-61249/srimulyani-kejar-temuan-dana-wni-rp-1300-t-di-luar-negeri	https://www.cnbcindonesia.com/news/20190318111021-4-61249/srimulyani-kejar-temuan-dana-wni-rp-1300-t-di-luar-negeri	PROPN
ijtc-462	448	7	padyanoor	padyanoor	NOUN
ijtc-462	448	8	,	,	PUNCT
ijtc-462	448	9	a.	a.	NOUN
ijtc-462	448	10	(	(	PUNCT
ijtc-462	448	11	2020	2020	NUM
ijtc-462	448	12	)	)	PUNCT
ijtc-462	448	13	.	.	PUNCT
ijtc-462	449	1	kebijakan	kebijakan	PROPN
ijtc-462	449	2	pajak	pajak	PROPN
ijtc-462	449	3	indonesia	indonesia	PROPN
ijtc-462	449	4	menanggapi	menanggapi	PROPN
ijtc-462	449	5	krisis	krisis	VERB
ijtc-462	449	6	covid-19	covid-19	PROPN
ijtc-462	449	7	:	:	PUNCT
ijtc-462	449	8	manfaat	manfaat	PROPN
ijtc-462	449	9	bagi	bagi	PROPN
ijtc-462	449	10	wajib	wajib	PROPN
ijtc-462	449	11	pajak	pajak	PROPN
ijtc-462	449	12	.	.	PUNCT
ijtc-462	450	1	e	e	X
ijtc-462	450	2	-	-	ADJ
ijtc-462	450	3	jurnal	jurnal	ADJ
ijtc-462	450	4	akuntansi	akuntansi	PROPN
ijtc-462	450	5	,	,	PUNCT
ijtc-462	450	6	30(9	30(9	PROPN
ijtc-462	450	7	)	)	PUNCT
ijtc-462	450	8	,	,	PUNCT
ijtc-462	450	9	2216	2216	NUM
ijtc-462	450	10	.	.	PUNCT
ijtc-462	451	1	https://doi.org/10.24843/eja.2020.v30.i09.p04	https://doi.org/10.24843/eja.2020.v30.i09.p04	PROPN
ijtc-462	451	2	pohan	pohan	VERB
ijtc-462	451	3	,	,	PUNCT
ijtc-462	451	4	c.	c.	PROPN
ijtc-462	451	5	a.	a.	PROPN
ijtc-462	451	6	(	(	PUNCT
ijtc-462	451	7	2019	2019	NUM
ijtc-462	451	8	)	)	PUNCT
ijtc-462	451	9	.	.	PUNCT
ijtc-462	452	1	pedoman	pedoman	NOUN
ijtc-462	452	2	lengkap	lengkap	PROPN
ijtc-462	452	3	pajak	pajak	ADV
ijtc-462	452	4	internasional	internasional	NOUN
ijtc-462	452	5	(	(	PUNCT
ijtc-462	452	6	2nd	2nd	ADJ
ijtc-462	452	7	ed	ed	NOUN
ijtc-462	452	8	.	.	PUNCT
ijtc-462	452	9	)	)	PUNCT
ijtc-462	452	10	.	.	PUNCT
ijtc-462	453	1	gramedia	gramedia	NOUN
ijtc-462	453	2	pustaka	pustaka	ADJ
ijtc-462	453	3	utama	utama	PROPN
ijtc-462	453	4	.	.	PUNCT
ijtc-462	454	1	https://ebooks.gramedia.com/books/pedoman-lengkap-pajak-internasional-ed-revisi	https://ebooks.gramedia.com/books/pedoman-lengkap-pajak-internasional-ed-revisi	VERB
ijtc-462	454	2	pohan	pohan	NOUN
ijtc-462	454	3	,	,	PUNCT
ijtc-462	454	4	c.	c.	PROPN
ijtc-462	454	5	a.	a.	NOUN
ijtc-462	454	6	(	(	PUNCT
ijtc-462	454	7	2021	2021	NUM
ijtc-462	454	8	)	)	PUNCT
ijtc-462	454	9	.	.	PUNCT
ijtc-462	455	1	kebijakan	kebijakan	PROPN
ijtc-462	455	2	dan	dan	PROPN
ijtc-462	455	3	administrasi	administrasi	PROPN
ijtc-462	455	4	perpajakan	perpajakan	PROPN
ijtc-462	455	5	daerah	daerah	PROPN
ijtc-462	455	6	di	di	PROPN
ijtc-462	455	7	indonesia	indonesia	PROPN
ijtc-462	455	8	(	(	PUNCT
ijtc-462	455	9	1st	1st	ADJ
ijtc-462	455	10	ed	ed	NOUN
ijtc-462	455	11	.	.	PUNCT
ijtc-462	455	12	)	)	PUNCT
ijtc-462	455	13	.	.	PUNCT
ijtc-462	456	1	gramedia	gramedia	NOUN
ijtc-462	456	2	pustaka	pustaka	ADJ
ijtc-462	456	3	utama	utama	PROPN
ijtc-462	456	4	.	.	PUNCT
ijtc-462	457	1	https://ebooks.gramedia.com/books/kebijakan-dan-administrasiperpajakan-daerah-di-indonesia	https://ebooks.gramedia.com/books/kebijakan-dan-administrasiperpajakan-daerah-di-indonesia	PROPN
ijtc-462	457	2	sarwoko	sarwoko	PROPN
ijtc-462	457	3	,	,	PUNCT
ijtc-462	457	4	j.	j.	PROPN
ijtc-462	457	5	(	(	PUNCT
ijtc-462	457	6	2012	2012	NUM
ijtc-462	457	7	)	)	PUNCT
ijtc-462	457	8	.	.	PUNCT
ijtc-462	458	1	putusan	putusan	PROPN
ijtc-462	458	2	mahkamah	mahkamah	PROPN
ijtc-462	458	3	agung	agung	PROPN
ijtc-462	458	4	no	no	INTJ
ijtc-462	458	5	.	.	PUNCT
ijtc-462	459	1	2239k	2239k	NUM
ijtc-462	459	2	/	/	SYM
ijtc-462	459	3	pid.sus/	pid.sus/	NUM
ijtc-462	459	4	2012	2012	NUM
ijtc-462	459	5	(	(	PUNCT
ijtc-462	459	6	p.	p.	NOUN
ijtc-462	459	7	679	679	NUM
ijtc-462	459	8	)	)	PUNCT
ijtc-462	459	9	.	.	PUNCT
ijtc-462	460	1	mahkamah	mahkamah	PROPN
ijtc-462	460	2	agung	agung	PROPN
ijtc-462	460	3	.	.	PUNCT
ijtc-462	461	1	https://putusan3.mahkamahagung.go.id/direktori/putusan/2dec38361ab4193b649785cf9c	https://putusan3.mahkamahagung.go.id/direktori/putusan/2dec38361ab4193b649785cf9c	NOUN
ijtc-462	461	2	668f52.html	668f52.html	NUM
ijtc-462	461	3	selvi	selvi	PROPN
ijtc-462	461	4	.	.	PUNCT
ijtc-462	462	1	(	(	PUNCT
ijtc-462	462	2	2018	2018	NUM
ijtc-462	462	3	)	)	PUNCT
ijtc-462	462	4	.	.	PUNCT
ijtc-462	463	1	automatic	automatic	ADJ
ijtc-462	463	2	exchange	exchange	NOUN
ijtc-462	463	3	of	of	ADP
ijtc-462	463	4	information	information	NOUN
ijtc-462	463	5	sebagai	sebagai	PROPN
ijtc-462	463	6	big	big	PROPN
ijtc-462	463	7	data	data	PROPN
ijtc-462	463	8	di	di	PROPN
ijtc-462	463	9	bidang	bidang	PROPN
ijtc-462	463	10	perpajakan	perpajakan	PROPN
ijtc-462	463	11	.	.	PUNCT
ijtc-462	464	1	transparansi	transparansi	PROPN
ijtc-462	464	2	jurnal	jurnal	ADJ
ijtc-462	464	3	ilmiah	ilmiah	PROPN
ijtc-462	464	4	ilmu	ilmu	PROPN
ijtc-462	464	5	administrasi	administrasi	NOUN
ijtc-462	464	6	,	,	PUNCT
ijtc-462	464	7	1(1	1(1	NUM
ijtc-462	464	8	)	)	PUNCT
ijtc-462	464	9	,	,	PUNCT
ijtc-462	464	10	128–133	128–133	NUM
ijtc-462	464	11	.	.	PUNCT
ijtc-462	465	1	https://doi.org/10.31334/trans.v1i1.144	https://doi.org/10.31334/trans.v1i1.144	PROPN
ijtc-462	465	2	siswanto	siswanto	PROPN
ijtc-462	465	3	,	,	PUNCT
ijtc-462	465	4	d.	d.	PROPN
ijtc-462	465	5	(	(	PUNCT
ijtc-462	465	6	2022	2022	NUM
ijtc-462	465	7	,	,	PUNCT
ijtc-462	465	8	february	february	PROPN
ijtc-462	465	9	13	13	NUM
ijtc-462	465	10	)	)	PUNCT
ijtc-462	465	11	.	.	PUNCT
ijtc-462	466	1	ini	ini	PROPN
ijtc-462	466	2	kekurangan	kekurangan	PROPN
ijtc-462	466	3	ditjen	ditjen	VERB
ijtc-462	466	4	pajak	pajak	ADV
ijtc-462	466	5	kemenkeu	kemenkeu	PROPN
ijtc-462	466	6	dalam	dalam	PROPN
ijtc-462	466	7	memanfaatkan	memanfaatkan	PROPN
ijtc-462	466	8	data	data	PROPN
ijtc-462	466	9	aeoi	aeoi	NOUN
ijtc-462	466	10	.	.	PUNCT
ijtc-462	467	1	tabloid	tabloid	PROPN
ijtc-462	467	2	kontan	kontan	PROPN
ijtc-462	467	3	,	,	PUNCT
ijtc-462	467	4	5	5	NUM
ijtc-462	467	5	.	.	X
ijtc-462	467	6	https://nasional.kontan.co.id/news/ini-kekurangan-ditjenpajak-kemenkeu-dalam-memanfaatkan-data-aeoi	https://nasional.kontan.co.id/news/ini-kekurangan-ditjenpajak-kemenkeu-dalam-memanfaatkan-data-aeoi	PROPN
ijtc-462	467	7	steens	steens	PROPN
ijtc-462	467	8	,	,	PUNCT
ijtc-462	467	9	b.	b.	PROPN
ijtc-462	467	10	,	,	PUNCT
ijtc-462	467	11	roques	roque	NOUN
ijtc-462	467	12	,	,	PUNCT
ijtc-462	467	13	t.	t.	NOUN
ijtc-462	467	14	,	,	PUNCT
ijtc-462	467	15	gonnet	gonnet	NOUN
ijtc-462	467	16	,	,	PUNCT
ijtc-462	467	17	s.	s.	PROPN
ijtc-462	467	18	,	,	PUNCT
ijtc-462	467	19	beuselinck	beuselinck	ADJ
ijtc-462	467	20	,	,	PUNCT
ijtc-462	467	21	c.	c.	PROPN
ijtc-462	467	22	,	,	PUNCT
ijtc-462	467	23	&	&	CCONJ
ijtc-462	467	24	petutschnig	petutschnig	NOUN
ijtc-462	467	25	,	,	PUNCT
ijtc-462	467	26	m.	m.	NOUN
ijtc-462	467	27	(	(	PUNCT
ijtc-462	467	28	2022	2022	NUM
ijtc-462	467	29	)	)	PUNCT
ijtc-462	467	30	.	.	PUNCT
ijtc-462	468	1	transfer	transfer	NOUN
ijtc-462	468	2	pricing	pricing	NOUN
ijtc-462	468	3	comparables	comparable	NOUN
ijtc-462	468	4	:	:	PUNCT
ijtc-462	468	5	preferring	prefer	VERB
ijtc-462	468	6	a	a	DET
ijtc-462	468	7	close	close	ADJ
ijtc-462	468	8	neighbor	neighbor	NOUN
ijtc-462	468	9	over	over	ADP
ijtc-462	468	10	a	a	DET
ijtc-462	468	11	far	far	ADV
ijtc-462	468	12	-	-	PUNCT
ijtc-462	468	13	away	away	NOUN
ijtc-462	468	14	peer	peer	NOUN
ijtc-462	468	15	?	?	PUNCT
ijtc-462	469	1	journal	journal	NOUN
ijtc-462	469	2	of	of	ADP
ijtc-462	469	3	international	international	ADJ
ijtc-462	469	4	accounting	accounting	NOUN
ijtc-462	469	5	,	,	PUNCT
ijtc-462	469	6	auditing	auditing	NOUN
ijtc-462	469	7	and	and	CCONJ
ijtc-462	469	8	taxation	taxation	NOUN
ijtc-462	469	9	,	,	PUNCT
ijtc-462	469	10	100471	100471	NUM
ijtc-462	469	11	.	.	PUNCT
ijtc-462	470	1	https://doi.org/10.1016/j.intaccaudtax.2022.100471	https://doi.org/10.1016/j.intaccaudtax.2022.100471	PROPN
ijtc-462	470	2	stefano	stefano	PROPN
ijtc-462	470	3	,	,	PUNCT
ijtc-462	470	4	g.	g.	PROPN
ijtc-462	470	5	da	da	PROPN
ijtc-462	470	6	s.	s.	PROPN
ijtc-462	470	7	,	,	PUNCT
ijtc-462	470	8	antunes	antunes	PROPN
ijtc-462	470	9	,	,	PUNCT
ijtc-462	470	10	t.	t.	PROPN
ijtc-462	470	11	dos	dos	PROPN
ijtc-462	470	12	s.	s.	PROPN
ijtc-462	470	13	,	,	PUNCT
ijtc-462	470	14	lacerda	lacerda	PROPN
ijtc-462	470	15	,	,	PUNCT
ijtc-462	470	16	d.	d.	PROPN
ijtc-462	470	17	p.	p.	PROPN
ijtc-462	470	18	,	,	PUNCT
ijtc-462	470	19	morandi	morandi	PROPN
ijtc-462	470	20	,	,	PUNCT
ijtc-462	470	21	m.	m.	PROPN
ijtc-462	470	22	i.	i.	PROPN
ijtc-462	470	23	w.	w.	PROPN
ijtc-462	470	24	m.	m.	PROPN
ijtc-462	470	25	,	,	PUNCT
ijtc-462	470	26	&	&	CCONJ
ijtc-462	470	27	piran	piran	PROPN
ijtc-462	470	28	,	,	PUNCT
ijtc-462	470	29	f.	f.	PROPN
ijtc-462	470	30	s.	s.	PROPN
ijtc-462	470	31	(	(	PUNCT
ijtc-462	470	32	2022	2022	NUM
ijtc-462	470	33	)	)	PUNCT
ijtc-462	470	34	.	.	PUNCT
ijtc-462	471	1	the	the	DET
ijtc-462	471	2	impacts	impact	NOUN
ijtc-462	471	3	of	of	ADP
ijtc-462	471	4	inventory	inventory	NOUN
ijtc-462	471	5	in	in	ADP
ijtc-462	471	6	transfer	transfer	NOUN
ijtc-462	471	7	pricing	pricing	NOUN
ijtc-462	471	8	and	and	CCONJ
ijtc-462	471	9	net	net	ADJ
ijtc-462	471	10	income	income	NOUN
ijtc-462	471	11	:	:	PUNCT
ijtc-462	471	12	differences	difference	NOUN
ijtc-462	471	13	between	between	ADP
ijtc-462	471	14	traditional	traditional	ADJ
ijtc-462	471	15	accounting	accounting	NOUN
ijtc-462	471	16	and	and	CCONJ
ijtc-462	471	17	throughput	throughput	NOUN
ijtc-462	471	18	accounting	accounting	NOUN
ijtc-462	471	19	.	.	PUNCT
ijtc-462	472	1	the	the	DET
ijtc-462	472	2	british	british	PROPN
ijtc-462	472	3	accounting	accounting	PROPN
ijtc-462	472	4	review	review	PROPN
ijtc-462	472	5	,	,	PUNCT
ijtc-462	472	6	54(2	54(2	NUM
ijtc-462	472	7	)	)	PUNCT
ijtc-462	472	8	,	,	PUNCT
ijtc-462	472	9	101001	101001	NUM
ijtc-462	472	10	.	.	PUNCT
ijtc-462	473	1	https://doi.org/10.1016/j.bar.2021.101001	https://doi.org/10.1016/j.bar.2021.101001	PROPN
ijtc-462	473	2	sugiyono	sugiyono	PROPN
ijtc-462	473	3	.	.	PUNCT
ijtc-462	474	1	(	(	PUNCT
ijtc-462	474	2	2019	2019	NUM
ijtc-462	474	3	)	)	PUNCT
ijtc-462	474	4	.	.	PUNCT
ijtc-462	475	1	metode	metode	PROPN
ijtc-462	475	2	penelitian	penelitian	PROPN
ijtc-462	475	3	kuantitatif	kuantitatif	PROPN
ijtc-462	475	4	kualitatif	kualitatif	PROPN
ijtc-462	475	5	dan	dan	PROPN
ijtc-462	475	6	r&d	r&d	PROPN
ijtc-462	475	7	(	(	PUNCT
ijtc-462	475	8	i	i	NOUN
ijtc-462	475	9	)	)	PUNCT
ijtc-462	475	10	.	.	PUNCT
ijtc-462	476	1	alfabeta	alfabeta	PROPN
ijtc-462	476	2	.	.	PUNCT
ijtc-462	477	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-462	477	2	supriyadi	supriyadi	PROPN
ijtc-462	477	3	.	.	PUNCT
ijtc-462	478	1	(	(	PUNCT
ijtc-462	478	2	2019	2019	NUM
ijtc-462	478	3	)	)	PUNCT
ijtc-462	478	4	.	.	PUNCT
ijtc-462	479	1	automatic	automatic	ADJ
ijtc-462	479	2	exchange	exchange	NOUN
ijtc-462	479	3	of	of	ADP
ijtc-462	479	4	information	information	NOUN
ijtc-462	479	5	sebagai	sebagai	PROPN
ijtc-462	479	6	sarana	sarana	PROPN
ijtc-462	479	7	meningkatkan	meningkatkan	PROPN
ijtc-462	479	8	empat	empat	PROPN
ijtc-462	479	9	pilar	pilar	PROPN
ijtc-462	479	10	kepatuhan	kepatuhan	PROPN
ijtc-462	479	11	pajak	pajak	PROPN
ijtc-462	479	12	.	.	PUNCT
ijtc-462	480	1	jurnal	jurnal	ADJ
ijtc-462	480	2	reformasi	reformasi	NOUN
ijtc-462	480	3	administrasi	administrasi	NOUN
ijtc-462	480	4	,	,	PUNCT
ijtc-462	480	5	6(2	6(2	NUM
ijtc-462	480	6	)	)	PUNCT
ijtc-462	480	7	,	,	PUNCT
ijtc-462	480	8	114–123	114–123	NUM
ijtc-462	480	9	.	.	PUNCT
ijtc-462	481	1	https://doi.org/https://doi.org/10.31334/reformasi.v6i2.525	https://doi.org/https://doi.org/10.31334/reformasi.v6i2.525	PROPN
ijtc-462	481	2	suwiknyo	suwiknyo	PROPN
ijtc-462	481	3	,	,	PUNCT
ijtc-462	481	4	e.	e.	PROPN
ijtc-462	481	5	(	(	PUNCT
ijtc-462	481	6	2020a	2020a	NUM
ijtc-462	481	7	)	)	PUNCT
ijtc-462	481	8	.	.	PUNCT
ijtc-462	482	1	tiga	tiga	PROPN
ijtc-462	482	2	tahun	tahun	PROPN
ijtc-462	482	3	berjalan	berjalan	PROPN
ijtc-462	482	4	,	,	PUNCT
ijtc-462	482	5	ini	ini	PROPN
ijtc-462	482	6	perkembangan	perkembangan	PROPN
ijtc-462	482	7	pertukaran	pertukaran	PROPN
ijtc-462	482	8	informasi	informasi	PROPN
ijtc-462	482	9	keuangan	keuangan	NOUN
ijtc-462	482	10	.	.	PUNCT
ijtc-462	483	1	ekonomi	ekonomi	PROPN
ijtc-462	483	2	bisnis	bisnis	PROPN
ijtc-462	483	3	.	.	PUNCT
ijtc-462	484	1	https://ekonomi.bisnis.com/read/20200923/259/1295506/tiga-tahunberjalan-ini-perkembangan-pertukaran-informasi-keuangan	https://ekonomi.bisnis.com/read/20200923/259/1295506/tiga-tahunberjalan-ini-perkembangan-pertukaran-informasi-keuangan	PROPN
ijtc-462	484	2	suwiknyo	suwiknyo	PROPN
ijtc-462	484	3	,	,	PUNCT
ijtc-462	484	4	e.	e.	PROPN
ijtc-462	484	5	(	(	PUNCT
ijtc-462	484	6	2020b	2020b	NUM
ijtc-462	484	7	,	,	PUNCT
ijtc-462	484	8	november	november	PROPN
ijtc-462	484	9	2	2	NUM
ijtc-462	484	10	)	)	PUNCT
ijtc-462	484	11	.	.	PUNCT
ijtc-462	485	1	pertukaran	pertukaran	PROPN
ijtc-462	485	2	data	data	PROPN
ijtc-462	485	3	informasi	informasi	PROPN
ijtc-462	485	4	keuangan	keuangan	NOUN
ijtc-462	485	5	berlanjut	berlanjut	PROPN
ijtc-462	485	6	.	.	PUNCT
ijtc-462	486	1	bisnis	bisnis	PROPN
ijtc-462	486	2	indonesia	indonesia	PROPN
ijtc-462	486	3	,	,	PUNCT
ijtc-462	486	4	5	5	NUM
ijtc-462	486	5	.	.	NOUN
ijtc-462	486	6	https://koran.bisnis.com/m/read/20201102/433/1312153/navigasiperpajakan-pertukaran-data-informasi-keuangan-berlanjut	https://koran.bisnis.com/m/read/20201102/433/1312153/navigasiperpajakan-pertukaran-data-informasi-keuangan-berlanjut	PROPN
ijtc-462	486	7	tempo	tempo	PROPN
ijtc-462	486	8	,	,	PUNCT
ijtc-462	486	9	m.	m.	NOUN
ijtc-462	486	10	(	(	PUNCT
ijtc-462	486	11	2014	2014	NUM
ijtc-462	486	12	,	,	PUNCT
ijtc-462	486	13	april	april	PROPN
ijtc-462	486	14	)	)	PUNCT
ijtc-462	486	15	.	.	PUNCT
ijtc-462	487	1	prahara	prahara	VERB
ijtc-462	487	2	pajak	pajak	PROPN
ijtc-462	487	3	raja	raja	PROPN
ijtc-462	487	4	otomotif	otomotif	PROPN
ijtc-462	487	5	.	.	PUNCT
ijtc-462	488	1	rubrik	rubrik	PROPN
ijtc-462	488	2	investigasi	investigasi	PROPN
ijtc-462	488	3	majalah	majalah	PROPN
ijtc-462	488	4	tempo	tempo	PROPN
ijtc-462	488	5	,	,	PUNCT
ijtc-462	488	6	30	30	NUM
ijtc-462	488	7	.	.	PUNCT
ijtc-462	489	1	https://majalah.tempo.co/read/investigasi/145213/prahara-pajak-raja-otomotif	https://majalah.tempo.co/read/investigasi/145213/prahara-pajak-raja-otomotif	PROPN
ijtc-462	489	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-462	489	3	automatic	automatic	ADJ
ijtc-462	489	4	exchange	exchange	NOUN
ijtc-462	489	5	of	of	ADP
ijtc-462	489	6	information	information	NOUN
ijtc-462	489	7	review	review	NOUN
ijtc-462	489	8	from	from	ADP
ijtc-462	489	9	the	the	DET
ijtc-462	489	10	perspective	perspective	NOUN
ijtc-462	489	11	of	of	ADP
ijtc-462	489	12	its	its	PRON
ijtc-462	489	13	effectives	effective	NOUN
ijtc-462	489	14	in	in	ADP
ijtc-462	489	15	minimizing	minimize	VERB
ijtc-462	489	16	tax	tax	NOUN
ijtc-462	489	17	evasion	evasion	NOUN
ijtc-462	489	18	pohan	pohan	NOUN
ijtc-462	489	19	,	,	PUNCT
ijtc-462	489	20	rahmi	rahmi	NOUN
ijtc-462	489	21	,	,	PUNCT
ijtc-462	489	22	arimbhi	arimbhi	ADJ
ijtc-462	489	23	,	,	PUNCT
ijtc-462	489	24	and	and	CCONJ
ijtc-462	489	25	junaidi	junaidi	NOUN
ijtc-462	489	26	138	138	NUM
ijtc-462	489	27	|	|	ADV
ijtc-462	489	28	ilomata	ilomata	PROPN
ijtc-462	489	29	international	international	ADJ
ijtc-462	489	30	journal	journal	NOUN
ijtc-462	489	31	of	of	ADP
ijtc-462	489	32	tax	tax	PROPN
ijtc-462	489	33	&	&	CCONJ
ijtc-462	489	34	accounting	account	VERB
ijtc-462	489	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-462	489	36	tibulca	tibulca	NOUN
ijtc-462	489	37	,	,	PUNCT
ijtc-462	489	38	i.-l	i.-l	NOUN
ijtc-462	489	39	.	.	PUNCT
ijtc-462	490	1	(	(	PUNCT
ijtc-462	490	2	2021	2021	NUM
ijtc-462	490	3	)	)	PUNCT
ijtc-462	490	4	.	.	PUNCT
ijtc-462	491	1	the	the	DET
ijtc-462	491	2	impact	impact	NOUN
ijtc-462	491	3	of	of	ADP
ijtc-462	491	4	the	the	DET
ijtc-462	491	5	covid-19	covid-19	PROPN
ijtc-462	491	6	pandemic	pandemic	NOUN
ijtc-462	491	7	on	on	ADP
ijtc-462	491	8	tax	tax	NOUN
ijtc-462	491	9	revenues	revenue	NOUN
ijtc-462	491	10	in	in	ADP
ijtc-462	491	11	the	the	DET
ijtc-462	491	12	eu	eu	PROPN
ijtc-462	491	13	.	.	PUNCT
ijtc-462	491	14	economic	economic	ADJ
ijtc-462	491	15	research	research	NOUN
ijtc-462	491	16	-	-	PUNCT
ijtc-462	491	17	ekonomska	ekonomska	ADJ
ijtc-462	491	18	istraživanja	istraživanja	NOUN
ijtc-462	491	19	,	,	PUNCT
ijtc-462	491	20	1–18	1–18	PROPN
ijtc-462	491	21	.	.	PUNCT
ijtc-462	492	1	https://doi.org/10.1080/1331677x.2021.1954967	https://doi.org/10.1080/1331677x.2021.1954967	ADV
ijtc-462	492	2	wantasen	wantasen	ADJ
ijtc-462	492	3	,	,	PUNCT
ijtc-462	492	4	m.	m.	NOUN
ijtc-462	492	5	a.	a.	PROPN
ijtc-462	492	6	,	,	PUNCT
ijtc-462	492	7	sondakh	sondakh	PROPN
ijtc-462	492	8	,	,	PUNCT
ijtc-462	492	9	j.	j.	PROPN
ijtc-462	492	10	j.	j.	PROPN
ijtc-462	492	11	,	,	PUNCT
ijtc-462	492	12	&	&	CCONJ
ijtc-462	492	13	suwetja	suwetja	PROPN
ijtc-462	492	14	,	,	PUNCT
ijtc-462	492	15	i.	i.	PROPN
ijtc-462	492	16	g.	g.	PROPN
ijtc-462	492	17	(	(	PUNCT
ijtc-462	492	18	2021	2021	NUM
ijtc-462	492	19	)	)	PUNCT
ijtc-462	492	20	.	.	PUNCT
ijtc-462	493	1	analisis	analisis	NOUN
ijtc-462	493	2	penerimaan	penerimaan	VERB
ijtc-462	493	3	pajak	pajak	PROPN
ijtc-462	493	4	sebelum	sebelum	PROPN
ijtc-462	493	5	dan	dan	PROPN
ijtc-462	493	6	sesudah	sesudah	PROPN
ijtc-462	493	7	adanya	adanya	PROPN
ijtc-462	493	8	insentif	insentif	PROPN
ijtc-462	493	9	pajak	pajak	PROPN
ijtc-462	493	10	bagi	bagi	PROPN
ijtc-462	493	11	wajib	wajib	PROPN
ijtc-462	493	12	pajak	pajak	PROPN
ijtc-462	493	13	yang	yang	PROPN
ijtc-462	493	14	terdampak	terdampak	PROPN
ijtc-462	493	15	covid-19	covid-19	PROPN
ijtc-462	493	16	selama	selama	PROPN
ijtc-462	493	17	masa	masa	PROPN
ijtc-462	493	18	pandemi	pandemi	ADP
ijtc-462	493	19	pada	pada	PROPN
ijtc-462	493	20	kpp	kpp	PROPN
ijtc-462	493	21	pratama	pratama	PROPN
ijtc-462	493	22	manado	manado	PROPN
ijtc-462	493	23	.	.	PUNCT
ijtc-462	494	1	going	go	VERB
ijtc-462	494	2	concern	concern	NOUN
ijtc-462	494	3	 	 	SPACE
ijtc-462	494	4	:	:	PUNCT
ijtc-462	494	5	jurnal	jurnal	PROPN
ijtc-462	494	6	riset	riset	PROPN
ijtc-462	494	7	akuntansi	akuntansi	PROPN
ijtc-462	494	8	,	,	PUNCT
ijtc-462	494	9	16(4	16(4	PROPN
ijtc-462	494	10	)	)	PUNCT
ijtc-462	494	11	,	,	PUNCT
ijtc-462	494	12	387–397	387–397	NUM
ijtc-462	494	13	.	.	PUNCT
ijtc-462	495	1	https://doi.org/https://doi.org/10.32400/gc.16.4.37587.2021	https://doi.org/https://doi.org/10.32400/gc.16.4.37587.2021	PROPN
ijtc-462	495	2	wibowo	wibowo	PROPN
ijtc-462	495	3	,	,	PUNCT
ijtc-462	495	4	j.	j.	PROPN
ijtc-462	495	5	l.	l.	PROPN
ijtc-462	495	6	(	(	PUNCT
ijtc-462	495	7	2017	2017	NUM
ijtc-462	495	8	)	)	PUNCT
ijtc-462	495	9	.	.	PUNCT
ijtc-462	496	1	aeoi	aeoi	PROPN
ijtc-462	496	2	dan	dan	PROPN
ijtc-462	496	3	kesiapan	kesiapan	PROPN
ijtc-462	496	4	indonesia	indonesia	PROPN
ijtc-462	496	5	.	.	PUNCT
ijtc-462	497	1	artikel	artikel	PROPN
ijtc-462	497	2	direktorat	direktorat	PROPN
ijtc-462	497	3	jenderal	jenderal	PROPN
ijtc-462	497	4	pajak	pajak	ADV
ijtc-462	497	5	.	.	PUNCT
ijtc-462	498	1	https://www.pajak.go.id/id/artikel/aeoi-dan-kesiapan-indonesia	https://www.pajak.go.id/id/artikel/aeoi-dan-kesiapan-indonesia	PROPN
ijtc-462	498	2	yang	yang	PROPN
ijtc-462	498	3	,	,	PUNCT
ijtc-462	498	4	s.	s.	PROPN
ijtc-462	498	5	,	,	PUNCT
ijtc-462	498	6	guo	guo	PROPN
ijtc-462	498	7	,	,	PUNCT
ijtc-462	498	8	j.	j.	PROPN
ijtc-462	498	9	,	,	PUNCT
ijtc-462	498	10	&	&	CCONJ
ijtc-462	498	11	wei	wei	PROPN
ijtc-462	498	12	,	,	PUNCT
ijtc-462	498	13	r.	r.	PROPN
ijtc-462	498	14	(	(	PUNCT
ijtc-462	498	15	2017	2017	NUM
ijtc-462	498	16	)	)	PUNCT
ijtc-462	498	17	.	.	PUNCT
ijtc-462	499	1	semantic	semantic	ADJ
ijtc-462	499	2	interoperability	interoperability	NOUN
ijtc-462	499	3	with	with	ADP
ijtc-462	499	4	heterogeneous	heterogeneous	ADJ
ijtc-462	499	5	information	information	NOUN
ijtc-462	499	6	systems	system	NOUN
ijtc-462	499	7	on	on	ADP
ijtc-462	499	8	the	the	DET
ijtc-462	499	9	internet	internet	NOUN
ijtc-462	499	10	through	through	ADP
ijtc-462	499	11	automatic	automatic	ADJ
ijtc-462	499	12	tabular	tabular	NOUN
ijtc-462	499	13	document	document	NOUN
ijtc-462	499	14	exchange	exchange	NOUN
ijtc-462	499	15	.	.	PUNCT
ijtc-462	500	1	information	information	NOUN
ijtc-462	500	2	systems	system	NOUN
ijtc-462	500	3	,	,	PUNCT
ijtc-462	500	4	69	69	NUM
ijtc-462	500	5	,	,	PUNCT
ijtc-462	500	6	195–217	195–217	NUM
ijtc-462	500	7	.	.	PUNCT
ijtc-462	501	1	https://doi.org/10.1016/j.is.2016.10.010	https://doi.org/10.1016/j.is.2016.10.010	PROPN
ijtc-462	501	2	zarghami	zarghami	PROPN
ijtc-462	501	3	,	,	PUNCT
ijtc-462	501	4	s.	s.	PROPN
ijtc-462	501	5	a.	a.	PROPN
ijtc-462	501	6	(	(	PUNCT
ijtc-462	501	7	2021	2021	NUM
ijtc-462	501	8	)	)	PUNCT
ijtc-462	501	9	.	.	PUNCT
ijtc-462	502	1	a	a	DET
ijtc-462	502	2	reflection	reflection	NOUN
ijtc-462	502	3	on	on	ADP
ijtc-462	502	4	the	the	DET
ijtc-462	502	5	impact	impact	NOUN
ijtc-462	502	6	of	of	ADP
ijtc-462	502	7	the	the	DET
ijtc-462	502	8	covid-19	covid-19	PROPN
ijtc-462	502	9	pandemic	pandemic	NOUN
ijtc-462	502	10	on	on	ADP
ijtc-462	502	11	australian	australian	ADJ
ijtc-462	502	12	businesses	business	NOUN
ijtc-462	502	13	:	:	PUNCT
ijtc-462	502	14	toward	toward	ADP
ijtc-462	502	15	a	a	DET
ijtc-462	502	16	taxonomy	taxonomy	NOUN
ijtc-462	502	17	of	of	ADP
ijtc-462	502	18	vulnerabilities	vulnerability	NOUN
ijtc-462	502	19	.	.	PUNCT
ijtc-462	503	1	international	international	ADJ
ijtc-462	503	2	journal	journal	NOUN
ijtc-462	503	3	of	of	ADP
ijtc-462	503	4	disaster	disaster	NOUN
ijtc-462	503	5	risk	risk	NOUN
ijtc-462	503	6	reduction	reduction	NOUN
ijtc-462	503	7	,	,	PUNCT
ijtc-462	503	8	64	64	NUM
ijtc-462	503	9	,	,	PUNCT
ijtc-462	503	10	102496	102496	NUM
ijtc-462	503	11	.	.	PUNCT
ijtc-462	504	1	https://doi.org/10.1016/j.ijdrr.2021.102496	https://doi.org/10.1016/j.ijdrr.2021.102496	ADJ
ijtc-462	504	2	zucman	zucman	NOUN
ijtc-462	504	3	,	,	PUNCT
ijtc-462	504	4	g.	g.	PROPN
ijtc-462	504	5	(	(	PUNCT
ijtc-462	504	6	2015	2015	NUM
ijtc-462	504	7	)	)	PUNCT
ijtc-462	504	8	.	.	PUNCT
ijtc-462	505	1	the	the	DET
ijtc-462	505	2	hidden	hide	VERB
ijtc-462	505	3	wealth	wealth	NOUN
ijtc-462	505	4	of	of	ADP
ijtc-462	505	5	nations	nation	NOUN
ijtc-462	505	6	:	:	PUNCT
ijtc-462	505	7	the	the	DET
ijtc-462	505	8	scourge	scourge	NOUN
ijtc-462	505	9	of	of	ADP
ijtc-462	505	10	tax	tax	NOUN
ijtc-462	505	11	havens	haven	NOUN
ijtc-462	505	12	(	(	PUNCT
ijtc-462	505	13	1st	1st	ADJ
ijtc-462	505	14	ed	ed	NOUN
ijtc-462	505	15	.	.	PUNCT
ijtc-462	505	16	)	)	PUNCT
ijtc-462	505	17	.	.	PUNCT
ijtc-462	506	1	the	the	DET
ijtc-462	506	2	university	university	PROPN
ijtc-462	506	3	of	of	ADP
ijtc-462	506	4	chicago	chicago	PROPN
ijtc-462	506	5	press	press	NOUN
ijtc-462	506	6	.	.	PUNCT
ijtc-462	507	1	https://press.uchicago.edu/ucp/books/book/chicago/h/bo20159822.html	https://press.uchicago.edu/ucp/books/book/chicago/h/bo20159822.html	PROPN
ijtc-462	507	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN