id	sid	tid	token	lemma	pos
ijtc-463	1	1	the	the	DET
ijtc-463	1	2	illomata	illomata	PROPN
ijtc-463	1	3	international	international	PROPN
ijtc-463	1	4	journal	journal	PROPN
ijtc-463	1	5	of	of	ADP
ijtc-463	1	6	management	management	NOUN
ijtc-463	1	7	ilomata	ilomata	PROPN
ijtc-463	1	8	international	international	ADJ
ijtc-463	1	9	journal	journal	NOUN
ijtc-463	1	10	of	of	ADP
ijtc-463	1	11	tax	tax	PROPN
ijtc-463	1	12	&	&	CCONJ
ijtc-463	1	13	accounting	account	VERB
ijtc-463	1	14	p	p	PROPN
ijtc-463	1	15	-	-	PUNCT
ijtc-463	1	16	issn	issn	NOUN
ijtc-463	1	17	:	:	PUNCT
ijtc-463	1	18	2714	2714	NUM
ijtc-463	1	19	-	-	SYM
ijtc-463	1	20	9838	9838	NUM
ijtc-463	1	21	;	;	PUNCT
ijtc-463	1	22	e	e	X
ijtc-463	1	23	-	-	PUNCT
ijtc-463	1	24	issn	issn	NOUN
ijtc-463	1	25	:	:	PUNCT
ijtc-463	1	26	2714	2714	NUM
ijtc-463	1	27	-	-	SYM
ijtc-463	1	28	9846	9846	NUM
ijtc-463	1	29	volume	volume	NOUN
ijtc-463	1	30	3	3	NUM
ijtc-463	1	31	,	,	PUNCT
ijtc-463	1	32	issue	issue	NOUN
ijtc-463	1	33	2	2	NUM
ijtc-463	1	34	april	april	PROPN
ijtc-463	1	35	2022	2022	NUM
ijtc-463	1	36	page	page	NOUN
ijtc-463	2	1	no	no	NOUN
ijtc-463	2	2	.	.	NOUN
ijtc-463	3	1	191	191	NUM
ijtc-463	3	2	-	-	SYM
ijtc-463	3	3	201	201	NUM
ijtc-463	3	4	191|	191|	NUM
ijtc-463	3	5	ilomata	ilomata	NOUN
ijtc-463	3	6	international	international	ADJ
ijtc-463	3	7	journal	journal	NOUN
ijtc-463	3	8	of	of	ADP
ijtc-463	3	9	tax	tax	PROPN
ijtc-463	3	10	&	&	CCONJ
ijtc-463	3	11	accounting	account	VERB
ijtc-463	3	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-463	3	13	strategy	strategy	NOUN
ijtc-463	3	14	for	for	ADP
ijtc-463	3	15	improving	improve	VERB
ijtc-463	3	16	taxpayer	taxpayer	NOUN
ijtc-463	3	17	compliance	compliance	NOUN
ijtc-463	3	18	through	through	ADP
ijtc-463	3	19	the	the	DET
ijtc-463	3	20	giving	giving	NOUN
ijtc-463	3	21	of	of	ADP
ijtc-463	3	22	tax	tax	NOUN
ijtc-463	3	23	incentives	incentive	NOUN
ijtc-463	3	24	pph	pph	PROPN
ijtc-463	3	25	21	21	NUM
ijtc-463	3	26	borne	bear	VERB
ijtc-463	3	27	by	by	ADP
ijtc-463	3	28	the	the	DET
ijtc-463	3	29	government	government	NOUN
ijtc-463	3	30	during	during	ADP
ijtc-463	3	31	the	the	DET
ijtc-463	3	32	covid-19	covid-19	PROPN
ijtc-463	3	33	pandemic	pandemic	NOUN
ijtc-463	3	34	at	at	ADP
ijtc-463	3	35	kpp	kpp	PROPN
ijtc-463	3	36	pratama	pratama	NOUN
ijtc-463	3	37	bekasi	bekasi	PROPN
ijtc-463	3	38	utara	utara	PROPN
ijtc-463	3	39	vita	vita	PROPN
ijtc-463	3	40	vitisia1	vitisia1	PROPN
ijtc-463	3	41	,	,	PUNCT
ijtc-463	3	42	trie	trie	VERB
ijtc-463	3	43	andari	andari	PROPN
ijtc-463	3	44	ratna2	ratna2	PROPN
ijtc-463	3	45	,	,	PUNCT
ijtc-463	3	46	dwikora	dwikora	PROPN
ijtc-463	3	47	harjo3	harjo3	PROPN
ijtc-463	3	48	,	,	PUNCT
ijtc-463	3	49	erika	erika	PROPN
ijtc-463	3	50	oktavia4	oktavia4	PROPN
ijtc-463	4	1	1234institut	1234institut	NUM
ijtc-463	4	2	ilmu	ilmu	PROPN
ijtc-463	4	3	sosial	sosial	PROPN
ijtc-463	4	4	dan	dan	PROPN
ijtc-463	4	5	manajemen	manajemen	PROPN
ijtc-463	4	6	stiami	stiami	PROPN
ijtc-463	4	7	,	,	PUNCT
ijtc-463	4	8	indonesia	indonesia	PROPN
ijtc-463	4	9	correspondent	correspondent	NOUN
ijtc-463	4	10	:	:	PUNCT
ijtc-463	4	11	vitavitisia.vv@gmail.com1	vitavitisia.vv@gmail.com1	NOUN
ijtc-463	4	12	received	receive	VERB
ijtc-463	4	13	:	:	PUNCT
ijtc-463	4	14	february	february	PROPN
ijtc-463	4	15	25	25	NUM
ijtc-463	4	16	,	,	PUNCT
ijtc-463	4	17	2022	2022	NUM
ijtc-463	4	18	accepted	accept	VERB
ijtc-463	4	19	:	:	PUNCT
ijtc-463	4	20	april	april	PROPN
ijtc-463	4	21	15	15	NUM
ijtc-463	4	22	,	,	PUNCT
ijtc-463	4	23	2022	2022	NUM
ijtc-463	4	24	published	publish	VERB
ijtc-463	4	25	:	:	PUNCT
ijtc-463	4	26	april	april	PROPN
ijtc-463	4	27	30	30	NUM
ijtc-463	4	28	,	,	PUNCT
ijtc-463	4	29	2022	2022	NUM
ijtc-463	4	30	citation	citation	NOUN
ijtc-463	4	31	:	:	PUNCT
ijtc-463	4	32	vitisia	vitisia	NOUN
ijtc-463	4	33	,	,	PUNCT
ijtc-463	4	34	v.	v.	PROPN
ijtc-463	4	35	,	,	PUNCT
ijtc-463	4	36	ratna	ratna	PROPN
ijtc-463	4	37	,	,	PUNCT
ijtc-463	4	38	t.a	t.a	PROPN
ijtc-463	4	39	.	.	PROPN
ijtc-463	4	40	,	,	PUNCT
ijtc-463	4	41	harjo	harjo	PROPN
ijtc-463	4	42	,	,	PUNCT
ijtc-463	4	43	d.	d.	PROPN
ijtc-463	4	44	,	,	PUNCT
ijtc-463	4	45	oktavia	oktavia	PROPN
ijtc-463	4	46	,	,	PUNCT
ijtc-463	4	47	e.	e.	PROPN
ijtc-463	4	48	a.	a.	PROPN
ijtc-463	4	49	(	(	PUNCT
ijtc-463	4	50	2022	2022	NUM
ijtc-463	4	51	)	)	PUNCT
ijtc-463	4	52	.	.	PUNCT
ijtc-463	5	1	strategy	strategy	NOUN
ijtc-463	5	2	for	for	ADP
ijtc-463	5	3	improving	improve	VERB
ijtc-463	5	4	taxpayer	taxpayer	NOUN
ijtc-463	5	5	compliance	compliance	NOUN
ijtc-463	5	6	through	through	ADP
ijtc-463	5	7	the	the	DET
ijtc-463	5	8	giving	giving	NOUN
ijtc-463	5	9	of	of	ADP
ijtc-463	5	10	tax	tax	NOUN
ijtc-463	5	11	incentives	incentive	NOUN
ijtc-463	5	12	pph	pph	PROPN
ijtc-463	5	13	21	21	NUM
ijtc-463	5	14	borne	bear	VERB
ijtc-463	5	15	by	by	ADP
ijtc-463	5	16	the	the	DET
ijtc-463	5	17	government	government	NOUN
ijtc-463	5	18	during	during	ADP
ijtc-463	5	19	the	the	DET
ijtc-463	5	20	covid-19	covid-19	PROPN
ijtc-463	5	21	pandemic	pandemic	NOUN
ijtc-463	5	22	at	at	ADP
ijtc-463	5	23	kpp	kpp	PROPN
ijtc-463	5	24	pratama	pratama	NOUN
ijtc-463	5	25	bekasi	bekasi	PROPN
ijtc-463	5	26	utara	utara	PROPN
ijtc-463	5	27	.	.	PROPN
ijtc-463	5	28	ilomata	ilomata	PROPN
ijtc-463	5	29	international	international	PROPN
ijtc-463	5	30	journal	journal	NOUN
ijtc-463	5	31	of	of	ADP
ijtc-463	5	32	tax	tax	NOUN
ijtc-463	5	33	and	and	CCONJ
ijtc-463	5	34	accounting	accounting	NOUN
ijtc-463	5	35	,	,	PUNCT
ijtc-463	5	36	3(2	3(2	NUM
ijtc-463	5	37	)	)	PUNCT
ijtc-463	5	38	,	,	PUNCT
ijtc-463	5	39	191	191	NUM
ijtc-463	5	40	-	-	SYM
ijtc-463	5	41	201	201	NUM
ijtc-463	5	42	https://doi.org/10.52728/ijtc.v3i2.463	https://doi.org/10.52728/ijtc.v3i2.463	ADJ
ijtc-463	5	43	abstract	abstract	NOUN
ijtc-463	5	44	:	:	PUNCT
ijtc-463	5	45	this	this	DET
ijtc-463	5	46	study	study	NOUN
ijtc-463	5	47	was	be	AUX
ijtc-463	5	48	conducted	conduct	VERB
ijtc-463	5	49	to	to	PART
ijtc-463	5	50	analyze	analyze	VERB
ijtc-463	5	51	the	the	DET
ijtc-463	5	52	strategy	strategy	NOUN
ijtc-463	5	53	of	of	ADP
ijtc-463	5	54	increasing	increase	VERB
ijtc-463	5	55	taxpayer	taxpayer	NOUN
ijtc-463	5	56	compliance	compliance	NOUN
ijtc-463	5	57	through	through	ADP
ijtc-463	5	58	theprovision	theprovision	NOUN
ijtc-463	5	59	of	of	ADP
ijtc-463	5	60	pph	pph	PROPN
ijtc-463	5	61	21	21	NUM
ijtc-463	5	62	tax	tax	NOUN
ijtc-463	5	63	incentives	incentive	NOUN
ijtc-463	5	64	borne	bear	VERB
ijtc-463	5	65	by	by	ADP
ijtc-463	5	66	the	the	DET
ijtc-463	5	67	government	government	NOUN
ijtc-463	5	68	during	during	ADP
ijtc-463	5	69	the	the	DET
ijtc-463	5	70	covid-19	covid-19	PROPN
ijtc-463	5	71	pandemic	pandemic	NOUN
ijtc-463	5	72	at	at	ADP
ijtc-463	5	73	kpppratama	kpppratama	PROPN
ijtc-463	5	74	north	north	PROPN
ijtc-463	5	75	bekasi	bekasi	PROPN
ijtc-463	5	76	in	in	ADP
ijtc-463	5	77	2020	2020	NUM
ijtc-463	5	78	.	.	PUNCT
ijtc-463	6	1	the	the	DET
ijtc-463	6	2	results	result	NOUN
ijtc-463	6	3	of	of	ADP
ijtc-463	6	4	this	this	DET
ijtc-463	6	5	study	study	NOUN
ijtc-463	6	6	indicate	indicate	VERB
ijtc-463	6	7	that	that	SCONJ
ijtc-463	6	8	the	the	DET
ijtc-463	6	9	implementation	implementation	NOUN
ijtc-463	6	10	has	have	AUX
ijtc-463	6	11	not	not	PART
ijtc-463	6	12	beengoing	beengoe	VERB
ijtc-463	6	13	well	well	ADV
ijtc-463	6	14	because	because	SCONJ
ijtc-463	6	15	there	there	PRON
ijtc-463	6	16	are	be	VERB
ijtc-463	6	17	still	still	ADV
ijtc-463	6	18	many	many	ADJ
ijtc-463	6	19	tax	tax	NOUN
ijtc-463	6	20	payers	payer	NOUN
ijtc-463	6	21	who	who	PRON
ijtc-463	6	22	have	have	AUX
ijtc-463	6	23	not	not	PART
ijtc-463	6	24	do	do	VERB
ijtc-463	6	25	neso.reporting	neso.reporte	VERB
ijtc-463	6	26	on	on	ADP
ijtc-463	6	27	the	the	DET
ijtc-463	6	28	use	use	NOUN
ijtc-463	6	29	of	of	ADP
ijtc-463	6	30	incentives	incentive	NOUN
ijtc-463	6	31	.	.	PUNCT
ijtc-463	7	1	in	in	ADP
ijtc-463	7	2	this	this	DET
ijtc-463	7	3	study	study	NOUN
ijtc-463	7	4	,	,	PUNCT
ijtc-463	7	5	the	the	DET
ijtc-463	7	6	author	author	NOUN
ijtc-463	7	7	uses	use	VERB
ijtc-463	7	8	richard	richard	PROPN
ijtc-463	7	9	's	's	PART
ijtc-463	7	10	theory	theory	NOUN
ijtc-463	7	11	of	of	ADP
ijtc-463	7	12	strategy	strategy	NOUN
ijtc-463	7	13	which	which	PRON
ijtc-463	7	14	according	accord	VERB
ijtc-463	7	15	to	to	ADP
ijtc-463	7	16	him	he	PRON
ijtc-463	7	17	in	in	ADP
ijtc-463	7	18	general	general	ADJ
ijtc-463	7	19	,	,	PUNCT
ijtc-463	7	20	the	the	DET
ijtc-463	7	21	core	core	NOUN
ijtc-463	7	22	of	of	ADP
ijtc-463	7	23	the	the	DET
ijtc-463	7	24	strategy	strategy	NOUN
ijtc-463	7	25	there	there	PRON
ijtc-463	7	26	are	be	VERB
ijtc-463	7	27	three	three	NUM
ijtc-463	7	28	entities	entity	NOUN
ijtc-463	7	29	,	,	PUNCT
ijtc-463	7	30	namely	namely	ADV
ijtc-463	7	31	problem	problem	VERB
ijtc-463	7	32	identification	identification	NOUN
ijtc-463	7	33	,	,	PUNCT
ijtc-463	7	34	guiding	guide	VERB
ijtc-463	7	35	policy	policy	NOUN
ijtc-463	7	36	and	and	CCONJ
ijtc-463	7	37	coherent	coherent	ADJ
ijtc-463	7	38	action.the	action.the	DET
ijtc-463	7	39	approach	approach	NOUN
ijtc-463	7	40	use	use	NOUN
ijtc-463	7	41	din	din	VERB
ijtc-463	7	42	this	this	DET
ijtc-463	7	43	research	research	NOUN
ijtc-463	7	44	is	be	AUX
ijtc-463	7	45	qualitative	qualitative	VERB
ijtc-463	7	46	with	with	ADP
ijtc-463	7	47	descriptive	descriptive	ADJ
ijtc-463	7	48	method.data	method.data	ADJ
ijtc-463	7	49	collection	collection	NOUN
ijtc-463	7	50	in	in	ADP
ijtc-463	7	51	this	this	DET
ijtc-463	7	52	study	study	NOUN
ijtc-463	7	53	is	be	AUX
ijtc-463	7	54	by	by	ADP
ijtc-463	7	55	observation	observation	NOUN
ijtc-463	7	56	,	,	PUNCT
ijtc-463	7	57	documentation	documentation	NOUN
ijtc-463	7	58	and	and	CCONJ
ijtc-463	7	59	interviews	interview	NOUN
ijtc-463	7	60	.	.	PUNCT
ijtc-463	8	1	the	the	DET
ijtc-463	8	2	results	result	NOUN
ijtc-463	8	3	of	of	ADP
ijtc-463	8	4	this	this	DET
ijtc-463	8	5	study	study	NOUN
ijtc-463	8	6	indicatethat	indicatethat	VERB
ijtc-463	8	7	the	the	DET
ijtc-463	8	8	implementation	implementation	NOUN
ijtc-463	8	9	has	have	AUX
ijtc-463	8	10	not	not	PART
ijtc-463	8	11	gone	go	VERB
ijtc-463	8	12	well	well	ADV
ijtc-463	8	13	because	because	SCONJ
ijtc-463	8	14	there	there	PRON
ijtc-463	8	15	are	be	VERB
ijtc-463	8	16	still	still	ADV
ijtc-463	8	17	many	many	ADJ
ijtc-463	8	18	taxpayers	taxpayer	NOUN
ijtc-463	8	19	who	who	PRON
ijtc-463	8	20	have	have	VERB
ijtc-463	8	21	not	not	PART
ijtc-463	8	22	reportedthe	reportedthe	ADJ
ijtc-463	8	23	use	use	NOUN
ijtc-463	8	24	of	of	ADP
ijtc-463	8	25	incentives	incentive	NOUN
ijtc-463	8	26	.	.	PUNCT
ijtc-463	9	1	there	there	PRON
ijtc-463	9	2	are	be	VERB
ijtc-463	9	3	obstacles	obstacle	NOUN
ijtc-463	9	4	faced	face	VERB
ijtc-463	9	5	by	by	ADP
ijtc-463	9	6	kpp	kpp	PROPN
ijtc-463	9	7	pratama	pratama	NOUN
ijtc-463	9	8	bekasi	bekasi	PROPN
ijtc-463	9	9	utara	utara	PROPN
ijtc-463	9	10	,	,	PUNCT
ijtc-463	9	11	including	include	VERB
ijtc-463	9	12	the	the	DET
ijtc-463	9	13	lack	lack	NOUN
ijtc-463	9	14	of	of	ADP
ijtc-463	9	15	awareness	awareness	NOUN
ijtc-463	9	16	of	of	ADP
ijtc-463	9	17	tax	tax	NOUN
ijtc-463	9	18	payers	payer	NOUN
ijtc-463	9	19	that	that	PRON
ijtc-463	9	20	need	need	VERB
ijtc-463	9	21	tobe	tobe	NOUN
ijtc-463	9	22	improved	improve	VERB
ijtc-463	9	23	,	,	PUNCT
ijtc-463	9	24	and	and	CCONJ
ijtc-463	9	25	difficulties	difficulty	NOUN
ijtc-463	9	26	in	in	ADP
ijtc-463	9	27	reporting	report	VERB
ijtc-463	9	28	due	due	ADP
ijtc-463	9	29	to	to	ADP
ijtc-463	9	30	the	the	DET
ijtc-463	9	31	lack	lack	NOUN
ijtc-463	9	32	of	of	ADP
ijtc-463	9	33	information	information	NOUN
ijtc-463	9	34	related	relate	VERB
ijtc-463	9	35	to	to	ADP
ijtc-463	9	36	reporting	report	VERB
ijtc-463	9	37	on	on	ADP
ijtc-463	9	38	the	the	DET
ijtc-463	9	39	use	use	NOUN
ijtc-463	9	40	of	of	ADP
ijtc-463	9	41	tax	tax	NOUN
ijtc-463	9	42	incentives	incentive	NOUN
ijtc-463	9	43	.	.	PUNCT
ijtc-463	10	1	then	then	ADV
ijtc-463	10	2	,	,	PUNCT
ijtc-463	10	3	when	when	SCONJ
ijtc-463	10	4	tax	tax	NOUN
ijtc-463	10	5	payers	payer	NOUN
ijtc-463	10	6	are	be	AUX
ijtc-463	10	7	going	go	VERB
ijtc-463	10	8	to	to	PART
ijtc-463	10	9	reportonline	reportonline	VERB
ijtc-463	10	10	,	,	PUNCT
ijtc-463	10	11	the	the	DET
ijtc-463	10	12	dgt	dgt	PROPN
ijtc-463	10	13	server	server	NOUN
ijtc-463	10	14	often	often	ADV
ijtc-463	10	15	has	have	VERB
ijtc-463	10	16	problems	problem	NOUN
ijtc-463	10	17	or	or	CCONJ
ijtc-463	10	18	experiences	experience	NOUN
ijtc-463	10	19	errors	error	NOUN
ijtc-463	10	20	when	when	SCONJ
ijtc-463	10	21	they	they	PRON
ijtc-463	10	22	want	want	VERB
ijtc-463	10	23	to	to	PART
ijtc-463	10	24	report	report	VERB
ijtc-463	10	25	.	.	PUNCT
ijtc-463	11	1	as	as	ADP
ijtc-463	11	2	a	a	DET
ijtc-463	11	3	result	result	NOUN
ijtc-463	11	4	,	,	PUNCT
ijtc-463	11	5	there	there	PRON
ijtc-463	11	6	was	be	VERB
ijtc-463	11	7	a	a	DET
ijtc-463	11	8	delay	delay	NOUN
ijtc-463	11	9	in	in	ADP
ijtc-463	11	10	submitting	submit	VERB
ijtc-463	11	11	the	the	DET
ijtc-463	11	12	report.this	report.this	PROPN
ijtc-463	11	13	has	have	AUX
ijtc-463	11	14	resulted	result	VERB
ijtc-463	11	15	in	in	ADP
ijtc-463	11	16	the	the	DET
ijtc-463	11	17	low	low	ADJ
ijtc-463	11	18	realization	realization	NOUN
ijtc-463	11	19	of	of	ADP
ijtc-463	11	20	tax	tax	NOUN
ijtc-463	11	21	payer	payer	NOUN
ijtc-463	11	22	compliance	compliance	NOUN
ijtc-463	11	23	.	.	PUNCT
ijtc-463	12	1	keywords	keyword	NOUN
ijtc-463	12	2	:	:	PUNCT
ijtc-463	12	3	compliance	compliance	NOUN
ijtc-463	12	4	,	,	PUNCT
ijtc-463	12	5	strategy	strategy	NOUN
ijtc-463	12	6	,	,	PUNCT
ijtc-463	12	7	tax	tax	NOUN
ijtc-463	12	8	incentives	incentive	NOUN
ijtc-463	12	9	.	.	PUNCT
ijtc-463	13	1	this	this	PRON
ijtc-463	13	2	is	be	AUX
ijtc-463	13	3	an	an	DET
ijtc-463	13	4	open	open	ADJ
ijtc-463	13	5	access	access	NOUN
ijtc-463	13	6	article	article	NOUN
ijtc-463	13	7	under	under	ADP
ijtc-463	13	8	the	the	DET
ijtc-463	13	9	cc	cc	NOUN
ijtc-463	13	10	-	-	PUNCT
ijtc-463	13	11	by	by	ADP
ijtc-463	13	12	4.0	4.0	NUM
ijtc-463	13	13	license	license	NOUN
ijtc-463	13	14	.	.	PUNCT
ijtc-463	14	1	introduction	introduction	NOUN
ijtc-463	14	2	in	in	ADP
ijtc-463	14	3	march	march	PROPN
ijtc-463	14	4	2020	2020	NUM
ijtc-463	15	1	,	,	PUNCT
ijtc-463	15	2	indonesia	indonesia	PROPN
ijtc-463	15	3	experienced	experience	VERB
ijtc-463	15	4	the	the	DET
ijtc-463	15	5	impact	impact	NOUN
ijtc-463	15	6	of	of	ADP
ijtc-463	15	7	the	the	DET
ijtc-463	15	8	covid-19	covid-19	PROPN
ijtc-463	15	9	virus	virus	NOUN
ijtc-463	15	10	pandemic	pandemic	ADJ
ijtc-463	15	11	which	which	PRON
ijtc-463	15	12	forced	force	VERB
ijtc-463	15	13	the	the	DET
ijtc-463	15	14	government	government	NOUN
ijtc-463	15	15	to	to	PART
ijtc-463	15	16	implement	implement	VERB
ijtc-463	15	17	a	a	DET
ijtc-463	15	18	lockdown	lockdown	NOUN
ijtc-463	15	19	policy	policy	NOUN
ijtc-463	15	20	which	which	PRON
ijtc-463	15	21	had	have	VERB
ijtc-463	15	22	a	a	DET
ijtc-463	15	23	very	very	ADV
ijtc-463	15	24	large	large	ADJ
ijtc-463	15	25	impact	impact	NOUN
ijtc-463	15	26	on	on	ADP
ijtc-463	15	27	the	the	DET
ijtc-463	15	28	economy	economy	NOUN
ijtc-463	15	29	in	in	ADP
ijtc-463	15	30	indonesia	indonesia	PROPN
ijtc-463	15	31	.	.	PUNCT
ijtc-463	16	1	many	many	ADJ
ijtc-463	16	2	companies	company	NOUN
ijtc-463	16	3	and	and	CCONJ
ijtc-463	16	4	business	business	NOUN
ijtc-463	16	5	owners	owner	NOUN
ijtc-463	16	6	are	be	AUX
ijtc-463	16	7	racking	rack	VERB
ijtc-463	16	8	their	their	PRON
ijtc-463	16	9	brains	brain	NOUN
ijtc-463	16	10	to	to	PART
ijtc-463	16	11	keep	keep	VERB
ijtc-463	16	12	their	their	PRON
ijtc-463	16	13	business	business	NOUN
ijtc-463	16	14	running	running	NOUN
ijtc-463	16	15	,	,	PUNCT
ijtc-463	16	16	one	one	NUM
ijtc-463	16	17	of	of	ADP
ijtc-463	16	18	which	which	PRON
ijtc-463	16	19	is	be	AUX
ijtc-463	16	20	by	by	ADP
ijtc-463	16	21	laying	lay	VERB
ijtc-463	16	22	off	off	ADP
ijtc-463	16	23	workers	worker	NOUN
ijtc-463	16	24	or	or	CCONJ
ijtc-463	16	25	cutting	cut	VERB
ijtc-463	16	26	employee	employee	NOUN
ijtc-463	16	27	salaries	salary	NOUN
ijtc-463	16	28	(	(	PUNCT
ijtc-463	16	29	anugerah	anugerah	PROPN
ijtc-463	16	30	et	et	PROPN
ijtc-463	16	31	al	al	PROPN
ijtc-463	16	32	.	.	PROPN
ijtc-463	16	33	,	,	PUNCT
ijtc-463	16	34	2021	2021	NUM
ijtc-463	16	35	;	;	PUNCT
ijtc-463	16	36	dai	dai	PROPN
ijtc-463	16	37	et	et	PROPN
ijtc-463	16	38	al	al	PROPN
ijtc-463	16	39	.	.	PROPN
ijtc-463	16	40	,	,	PUNCT
ijtc-463	16	41	2021	2021	NUM
ijtc-463	16	42	;	;	PUNCT
ijtc-463	16	43	górska	górska	PROPN
ijtc-463	16	44	et	et	PROPN
ijtc-463	16	45	al	al	PROPN
ijtc-463	16	46	.	.	PROPN
ijtc-463	16	47	,	,	PUNCT
ijtc-463	16	48	2021	2021	NUM
ijtc-463	16	49	;	;	PUNCT
ijtc-463	16	50	gupta	gupta	PROPN
ijtc-463	16	51	et	et	PROPN
ijtc-463	16	52	al	al	PROPN
ijtc-463	16	53	.	.	PROPN
ijtc-463	16	54	,	,	PUNCT
ijtc-463	16	55	2022	2022	NUM
ijtc-463	16	56	;	;	PUNCT
ijtc-463	16	57	malahayati	malahayati	PROPN
ijtc-463	16	58	et	et	PROPN
ijtc-463	16	59	al	al	PROPN
ijtc-463	16	60	.	.	PROPN
ijtc-463	16	61	,	,	PUNCT
ijtc-463	16	62	2021	2021	NUM
ijtc-463	16	63	;	;	PUNCT
ijtc-463	16	64	stephens	stephens	PROPN
ijtc-463	16	65	et	et	PROPN
ijtc-463	16	66	al	al	PROPN
ijtc-463	16	67	.	.	PROPN
ijtc-463	16	68	,	,	PUNCT
ijtc-463	16	69	2021	2021	NUM
ijtc-463	16	70	;	;	PUNCT
ijtc-463	16	71	yao	yao	PROPN
ijtc-463	16	72	&	&	CCONJ
ijtc-463	16	73	ngai	ngai	PROPN
ijtc-463	16	74	,	,	PUNCT
ijtc-463	16	75	2021	2021	NUM
ijtc-463	16	76	)	)	PUNCT
ijtc-463	16	77	.	.	PUNCT
ijtc-463	17	1	according	accord	VERB
ijtc-463	17	2	to	to	ADP
ijtc-463	17	3	data	datum	NOUN
ijtc-463	17	4	from	from	ADP
ijtc-463	17	5	the	the	DET
ijtc-463	17	6	ministry	ministry	PROPN
ijtc-463	17	7	of	of	ADP
ijtc-463	17	8	manpower	manpower	PROPN
ijtc-463	17	9	mailto:vitavitisia.vv@gmail.com	mailto:vitavitisia.vv@gmail.com	PROPN
ijtc-463	17	10	https://doi.org/10.52728/ijtc.v3i2.463	https://doi.org/10.52728/ijtc.v3i2.463	PROPN
ijtc-463	17	11	strategy	strategy	NOUN
ijtc-463	17	12	for	for	ADP
ijtc-463	17	13	improving	improve	VERB
ijtc-463	17	14	taxpayer	taxpayer	NOUN
ijtc-463	17	15	compliance	compliance	NOUN
ijtc-463	17	16	through	through	ADP
ijtc-463	17	17	the	the	DET
ijtc-463	17	18	giving	giving	NOUN
ijtc-463	17	19	of	of	ADP
ijtc-463	17	20	tax	tax	NOUN
ijtc-463	17	21	incentives	incentive	NOUN
ijtc-463	17	22	pph	pph	PROPN
ijtc-463	17	23	21	21	NUM
ijtc-463	17	24	borne	bear	VERB
ijtc-463	17	25	by	by	ADP
ijtc-463	17	26	the	the	DET
ijtc-463	17	27	government	government	NOUN
ijtc-463	17	28	during	during	ADP
ijtc-463	17	29	the	the	DET
ijtc-463	17	30	covid-19	covid-19	PROPN
ijtc-463	17	31	pandemic	pandemic	NOUN
ijtc-463	17	32	at	at	ADP
ijtc-463	17	33	kpp	kpp	PROPN
ijtc-463	17	34	pratama	pratama	NOUN
ijtc-463	17	35	bekasi	bekasi	PROPN
ijtc-463	17	36	utara	utara	PROPN
ijtc-463	17	37	vitisia	vitisia	PROPN
ijtc-463	17	38	,	,	PUNCT
ijtc-463	17	39	ratna	ratna	PROPN
ijtc-463	17	40	,	,	PUNCT
ijtc-463	17	41	harjo	harjo	NOUN
ijtc-463	17	42	,	,	PUNCT
ijtc-463	17	43	and	and	CCONJ
ijtc-463	17	44	oktavia	oktavia	VERB
ijtc-463	17	45	192	192	NUM
ijtc-463	17	46	|	|	ADV
ijtc-463	17	47	ilomata	ilomata	PROPN
ijtc-463	17	48	international	international	ADJ
ijtc-463	17	49	journal	journal	NOUN
ijtc-463	17	50	of	of	ADP
ijtc-463	17	51	tax	tax	PROPN
ijtc-463	17	52	&	&	CCONJ
ijtc-463	17	53	accounting	accounting	PROPN
ijtc-463	17	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-463	17	55	reported	report	VERB
ijtc-463	17	56	by	by	ADP
ijtc-463	17	57	kompas.com	kompas.com	X
ijtc-463	17	58	that	that	SCONJ
ijtc-463	17	59	as	as	ADP
ijtc-463	17	60	of	of	ADP
ijtc-463	17	61	july	july	PROPN
ijtc-463	17	62	31	31	NUM
ijtc-463	17	63	,	,	PUNCT
ijtc-463	17	64	2020	2020	NUM
ijtc-463	17	65	,	,	PUNCT
ijtc-463	17	66	the	the	DET
ijtc-463	17	67	number	number	NOUN
ijtc-463	17	68	of	of	ADP
ijtc-463	17	69	workers	worker	NOUN
ijtc-463	17	70	who	who	PRON
ijtc-463	17	71	have	have	AUX
ijtc-463	17	72	been	be	AUX
ijtc-463	17	73	laid	lay	VERB
ijtc-463	17	74	off	off	ADP
ijtc-463	17	75	or	or	CCONJ
ijtc-463	17	76	laid	lay	VERB
ijtc-463	17	77	off	off	ADP
ijtc-463	17	78	has	have	AUX
ijtc-463	17	79	reached	reach	VERB
ijtc-463	17	80	more	more	ADJ
ijtc-463	17	81	than	than	ADP
ijtc-463	17	82	3.5	3.5	NUM
ijtc-463	17	83	million	million	NUM
ijtc-463	17	84	.	.	PUNCT
ijtc-463	18	1	the	the	DET
ijtc-463	18	2	government	government	NOUN
ijtc-463	18	3	,	,	PUNCT
ijtc-463	18	4	which	which	PRON
ijtc-463	18	5	is	be	AUX
ijtc-463	18	6	also	also	ADV
ijtc-463	18	7	having	have	VERB
ijtc-463	18	8	trouble	trouble	NOUN
ijtc-463	18	9	with	with	ADP
ijtc-463	18	10	this	this	DET
ijtc-463	18	11	epidemic	epidemic	NOUN
ijtc-463	18	12	,	,	PUNCT
ijtc-463	18	13	does	do	AUX
ijtc-463	18	14	not	not	PART
ijtc-463	18	15	want	want	VERB
ijtc-463	18	16	to	to	PART
ijtc-463	18	17	lose	lose	VERB
ijtc-463	18	18	state	state	NOUN
ijtc-463	18	19	revenue	revenue	NOUN
ijtc-463	18	20	through	through	ADP
ijtc-463	18	21	taxes	taxis	NOUN
ijtc-463	18	22	.	.	PUNCT
ijtc-463	19	1	the	the	DET
ijtc-463	19	2	government	government	NOUN
ijtc-463	19	3	is	be	AUX
ijtc-463	19	4	trying	try	VERB
ijtc-463	19	5	to	to	PART
ijtc-463	19	6	achieve	achieve	VERB
ijtc-463	19	7	the	the	DET
ijtc-463	19	8	tax	tax	NOUN
ijtc-463	19	9	revenue	revenue	NOUN
ijtc-463	19	10	target	target	NOUN
ijtc-463	19	11	.	.	PUNCT
ijtc-463	20	1	the	the	DET
ijtc-463	20	2	taxes	taxis	NOUN
ijtc-463	20	3	paid	pay	VERB
ijtc-463	20	4	by	by	ADP
ijtc-463	20	5	the	the	DET
ijtc-463	20	6	public	public	NOUN
ijtc-463	20	7	will	will	AUX
ijtc-463	20	8	lead	lead	VERB
ijtc-463	20	9	to	to	ADP
ijtc-463	20	10	the	the	DET
ijtc-463	20	11	apbn	apbn	ADJ
ijtc-463	20	12	which	which	PRON
ijtc-463	20	13	will	will	AUX
ijtc-463	20	14	then	then	ADV
ijtc-463	20	15	be	be	AUX
ijtc-463	20	16	spent	spend	VERB
ijtc-463	20	17	to	to	PART
ijtc-463	20	18	meet	meet	VERB
ijtc-463	20	19	the	the	DET
ijtc-463	20	20	needs	need	NOUN
ijtc-463	20	21	of	of	ADP
ijtc-463	20	22	the	the	DET
ijtc-463	20	23	state	state	NOUN
ijtc-463	20	24	,	,	PUNCT
ijtc-463	20	25	which	which	PRON
ijtc-463	20	26	will	will	AUX
ijtc-463	20	27	later	later	ADV
ijtc-463	20	28	be	be	AUX
ijtc-463	20	29	allocated	allocate	VERB
ijtc-463	20	30	according	accord	VERB
ijtc-463	20	31	to	to	ADP
ijtc-463	20	32	its	its	PRON
ijtc-463	20	33	functions	function	NOUN
ijtc-463	20	34	,	,	PUNCT
ijtc-463	20	35	namely	namely	ADV
ijtc-463	20	36	public	public	ADJ
ijtc-463	20	37	services	service	NOUN
ijtc-463	20	38	,	,	PUNCT
ijtc-463	20	39	defense	defense	NOUN
ijtc-463	20	40	,	,	PUNCT
ijtc-463	20	41	order	order	NOUN
ijtc-463	20	42	and	and	CCONJ
ijtc-463	20	43	security	security	NOUN
ijtc-463	20	44	,	,	PUNCT
ijtc-463	20	45	economy	economy	NOUN
ijtc-463	20	46	,	,	PUNCT
ijtc-463	20	47	environmental	environmental	ADJ
ijtc-463	20	48	protection	protection	NOUN
ijtc-463	20	49	,	,	PUNCT
ijtc-463	20	50	housing	housing	NOUN
ijtc-463	20	51	and	and	CCONJ
ijtc-463	20	52	public	public	ADJ
ijtc-463	20	53	facilities	facility	NOUN
ijtc-463	20	54	,	,	PUNCT
ijtc-463	20	55	health	health	NOUN
ijtc-463	20	56	,	,	PUNCT
ijtc-463	20	57	tourism	tourism	NOUN
ijtc-463	20	58	,	,	PUNCT
ijtc-463	20	59	religion	religion	NOUN
ijtc-463	20	60	,	,	PUNCT
ijtc-463	20	61	education	education	NOUN
ijtc-463	20	62	,	,	PUNCT
ijtc-463	20	63	and	and	CCONJ
ijtc-463	20	64	social	social	ADJ
ijtc-463	20	65	protection	protection	NOUN
ijtc-463	20	66	.	.	PUNCT
ijtc-463	21	1	by	by	ADP
ijtc-463	21	2	finally	finally	ADV
ijtc-463	21	3	revising	revise	VERB
ijtc-463	21	4	the	the	DET
ijtc-463	21	5	tax	tax	NOUN
ijtc-463	21	6	incentives	incentive	NOUN
ijtc-463	21	7	for	for	ADP
ijtc-463	21	8	2020	2020	NUM
ijtc-463	21	9	.	.	PUNCT
ijtc-463	22	1	on	on	ADP
ijtc-463	22	2	the	the	DET
ijtc-463	22	3	one	one	NUM
ijtc-463	22	4	hand	hand	NOUN
ijtc-463	22	5	,	,	PUNCT
ijtc-463	22	6	the	the	DET
ijtc-463	22	7	government	government	NOUN
ijtc-463	22	8	needs	need	VERB
ijtc-463	22	9	state	state	NOUN
ijtc-463	22	10	revenue	revenue	NOUN
ijtc-463	22	11	through	through	ADP
ijtc-463	22	12	taxes	taxis	NOUN
ijtc-463	22	13	in	in	ADP
ijtc-463	22	14	order	order	NOUN
ijtc-463	22	15	to	to	PART
ijtc-463	22	16	help	help	VERB
ijtc-463	22	17	deal	deal	VERB
ijtc-463	22	18	with	with	ADP
ijtc-463	22	19	the	the	DET
ijtc-463	22	20	covid-19	covid-19	PROPN
ijtc-463	22	21	outbreak	outbreak	NOUN
ijtc-463	22	22	,	,	PUNCT
ijtc-463	22	23	but	but	CCONJ
ijtc-463	22	24	on	on	ADP
ijtc-463	22	25	the	the	DET
ijtc-463	22	26	other	other	ADJ
ijtc-463	22	27	hand	hand	NOUN
ijtc-463	22	28	,	,	PUNCT
ijtc-463	22	29	the	the	DET
ijtc-463	22	30	government	government	NOUN
ijtc-463	22	31	also	also	ADV
ijtc-463	22	32	does	do	AUX
ijtc-463	22	33	n't	not	PART
ijtc-463	22	34	want	want	VERB
ijtc-463	22	35	to	to	PART
ijtc-463	22	36	burden	burden	VERB
ijtc-463	22	37	its	its	PRON
ijtc-463	22	38	people	people	NOUN
ijtc-463	22	39	who	who	PRON
ijtc-463	22	40	are	be	AUX
ijtc-463	22	41	hit	hit	VERB
ijtc-463	22	42	by	by	ADP
ijtc-463	22	43	economic	economic	ADJ
ijtc-463	22	44	turmoil	turmoil	NOUN
ijtc-463	22	45	(	(	PUNCT
ijtc-463	22	46	ashraf	ashraf	NOUN
ijtc-463	22	47	,	,	PUNCT
ijtc-463	22	48	2020	2020	NUM
ijtc-463	22	49	;	;	PUNCT
ijtc-463	23	1	brodeur	brodeur	PROPN
ijtc-463	23	2	et	et	PROPN
ijtc-463	23	3	al	al	PROPN
ijtc-463	23	4	.	.	PROPN
ijtc-463	23	5	,	,	PUNCT
ijtc-463	23	6	2021	2021	NUM
ijtc-463	23	7	;	;	PUNCT
ijtc-463	23	8	nezafat	nezafat	PROPN
ijtc-463	23	9	maldonado	maldonado	PROPN
ijtc-463	23	10	et	et	PROPN
ijtc-463	23	11	al	al	PROPN
ijtc-463	23	12	.	.	PROPN
ijtc-463	23	13	,	,	PUNCT
ijtc-463	23	14	2020	2020	NUM
ijtc-463	23	15	;	;	PUNCT
ijtc-463	23	16	sekiraqa	sekiraqa	NUM
ijtc-463	23	17	et	et	PROPN
ijtc-463	23	18	al	al	PROPN
ijtc-463	23	19	.	.	PROPN
ijtc-463	23	20	,	,	PUNCT
ijtc-463	23	21	2021	2021	NUM
ijtc-463	23	22	;	;	PUNCT
ijtc-463	23	23	thomson	thomson	PROPN
ijtc-463	23	24	et	et	PROPN
ijtc-463	23	25	al	al	PROPN
ijtc-463	23	26	.	.	PROPN
ijtc-463	23	27	,	,	PUNCT
ijtc-463	23	28	2021	2021	NUM
ijtc-463	23	29	;	;	PUNCT
ijtc-463	23	30	tibulca	tibulca	ADV
ijtc-463	23	31	,	,	PUNCT
ijtc-463	23	32	2021	2021	NUM
ijtc-463	23	33	;	;	PUNCT
ijtc-463	23	34	vardavas	vardavas	NOUN
ijtc-463	23	35	et	et	PROPN
ijtc-463	23	36	al	al	PROPN
ijtc-463	23	37	.	.	PROPN
ijtc-463	23	38	,	,	PUNCT
ijtc-463	23	39	2021	2021	NUM
ijtc-463	23	40	)	)	PUNCT
ijtc-463	23	41	.	.	PUNCT
ijtc-463	24	1	the	the	DET
ijtc-463	24	2	government	government	NOUN
ijtc-463	24	3	itself	itself	PRON
ijtc-463	24	4	has	have	AUX
ijtc-463	24	5	made	make	VERB
ijtc-463	24	6	changes	change	NOUN
ijtc-463	24	7	in	in	ADP
ijtc-463	24	8	policies	policy	NOUN
ijtc-463	24	9	regarding	regard	VERB
ijtc-463	24	10	tax	tax	NOUN
ijtc-463	24	11	incentives	incentive	NOUN
ijtc-463	24	12	in	in	ADP
ijtc-463	24	13	the	the	DET
ijtc-463	24	14	midst	midst	NOUN
ijtc-463	24	15	of	of	ADP
ijtc-463	24	16	the	the	DET
ijtc-463	24	17	covid-19	covid-19	PROPN
ijtc-463	24	18	outbreak	outbreak	NOUN
ijtc-463	24	19	through	through	ADP
ijtc-463	24	20	minister	minister	PROPN
ijtc-463	24	21	of	of	ADP
ijtc-463	24	22	finance	finance	NOUN
ijtc-463	24	23	regulation	regulation	NOUN
ijtc-463	24	24	number	number	NOUN
ijtc-463	24	25	23	23	NUM
ijtc-463	24	26	of	of	ADP
ijtc-463	24	27	2020	2020	NUM
ijtc-463	24	28	,	,	PUNCT
ijtc-463	24	29	replaced	replace	VERB
ijtc-463	24	30	by	by	ADP
ijtc-463	24	31	minister	minister	NOUN
ijtc-463	24	32	of	of	ADP
ijtc-463	24	33	finance	finance	NOUN
ijtc-463	24	34	regulation	regulation	NOUN
ijtc-463	24	35	number	number	NOUN
ijtc-463	24	36	44	44	NUM
ijtc-463	24	37	of	of	ADP
ijtc-463	24	38	2020	2020	NUM
ijtc-463	24	39	,	,	PUNCT
ijtc-463	24	40	then	then	ADV
ijtc-463	24	41	changed	change	VERB
ijtc-463	24	42	to	to	ADP
ijtc-463	24	43	minister	minister	PROPN
ijtc-463	24	44	of	of	ADP
ijtc-463	24	45	finance	finance	NOUN
ijtc-463	24	46	regulation	regulation	NOUN
ijtc-463	24	47	number	number	NOUN
ijtc-463	24	48	86	86	NUM
ijtc-463	24	49	of	of	ADP
ijtc-463	24	50	2020	2020	NUM
ijtc-463	24	51	.	.	PUNCT
ijtc-463	25	1	and	and	CCONJ
ijtc-463	25	2	the	the	DET
ijtc-463	25	3	regulation	regulation	NOUN
ijtc-463	25	4	changed	change	VERB
ijtc-463	25	5	became	become	VERB
ijtc-463	25	6	minister	minister	NOUN
ijtc-463	25	7	of	of	ADP
ijtc-463	25	8	finance	finance	NOUN
ijtc-463	25	9	regulation	regulation	NOUN
ijtc-463	25	10	number	number	NOUN
ijtc-463	25	11	110	110	NUM
ijtc-463	25	12	of	of	ADP
ijtc-463	25	13	2020	2020	NUM
ijtc-463	25	14	which	which	PRON
ijtc-463	25	15	later	later	ADV
ijtc-463	25	16	changed	change	VERB
ijtc-463	25	17	to	to	ADP
ijtc-463	25	18	minister	minister	PROPN
ijtc-463	25	19	of	of	ADP
ijtc-463	25	20	finance	finance	NOUN
ijtc-463	25	21	regulation	regulation	NOUN
ijtc-463	25	22	number	number	NOUN
ijtc-463	25	23	239	239	NUM
ijtc-463	25	24	of	of	ADP
ijtc-463	25	25	2020	2020	NUM
ijtc-463	25	26	.	.	PUNCT
ijtc-463	26	1	and	and	CCONJ
ijtc-463	26	2	now	now	ADV
ijtc-463	26	3	it	it	PRON
ijtc-463	26	4	has	have	AUX
ijtc-463	26	5	changed	change	VERB
ijtc-463	26	6	to	to	ADP
ijtc-463	26	7	minister	minister	PROPN
ijtc-463	26	8	of	of	ADP
ijtc-463	26	9	finance	finance	NOUN
ijtc-463	26	10	regulation	regulation	NOUN
ijtc-463	26	11	number	number	NOUN
ijtc-463	26	12	9	9	NUM
ijtc-463	26	13	of	of	ADP
ijtc-463	26	14	2020	2020	NUM
ijtc-463	26	15	concerning	concern	VERB
ijtc-463	26	16	tax	tax	NOUN
ijtc-463	26	17	incentives	incentive	NOUN
ijtc-463	26	18	for	for	ADP
ijtc-463	26	19	taxpayers	taxpayer	NOUN
ijtc-463	26	20	affected	affect	VERB
ijtc-463	26	21	by	by	ADP
ijtc-463	26	22	the	the	DET
ijtc-463	26	23	corona	corona	PROPN
ijtc-463	26	24	virus	virus	NOUN
ijtc-463	26	25	disease	disease	NOUN
ijtc-463	26	26	2019	2019	NUM
ijtc-463	26	27	or	or	CCONJ
ijtc-463	26	28	covid-19	covid-19	PROPN
ijtc-463	26	29	pandemic	pandemic	ADJ
ijtc-463	26	30	(	(	PUNCT
ijtc-463	26	31	anggara	anggara	NOUN
ijtc-463	26	32	et	et	PROPN
ijtc-463	26	33	al	al	PROPN
ijtc-463	26	34	.	.	PROPN
ijtc-463	26	35	,	,	PUNCT
ijtc-463	26	36	2020	2020	NUM
ijtc-463	26	37	;	;	PUNCT
ijtc-463	26	38	aulawi	aulawi	ADJ
ijtc-463	26	39	,	,	PUNCT
ijtc-463	26	40	2020	2020	NUM
ijtc-463	26	41	;	;	PUNCT
ijtc-463	26	42	bai	bai	PROPN
ijtc-463	26	43	et	et	PROPN
ijtc-463	26	44	al	al	PROPN
ijtc-463	26	45	.	.	PROPN
ijtc-463	26	46	,	,	PUNCT
ijtc-463	26	47	2021	2021	NUM
ijtc-463	26	48	;	;	PUNCT
ijtc-463	26	49	han	han	PROPN
ijtc-463	26	50	et	et	PROPN
ijtc-463	26	51	al	al	PROPN
ijtc-463	26	52	.	.	PROPN
ijtc-463	26	53	,	,	PUNCT
ijtc-463	26	54	2020	2020	NUM
ijtc-463	26	55	;	;	PUNCT
ijtc-463	26	56	shafi	shafi	PROPN
ijtc-463	26	57	et	et	PROPN
ijtc-463	26	58	al	al	PROPN
ijtc-463	26	59	.	.	PROPN
ijtc-463	26	60	,	,	PUNCT
ijtc-463	26	61	2020	2020	NUM
ijtc-463	26	62	)	)	PUNCT
ijtc-463	26	63	.	.	PUNCT
ijtc-463	27	1	according	accord	VERB
ijtc-463	27	2	to	to	ADP
ijtc-463	27	3	the	the	DET
ijtc-463	27	4	minister	minister	NOUN
ijtc-463	27	5	of	of	ADP
ijtc-463	27	6	finance	finance	NOUN
ijtc-463	27	7	regulation	regulation	NOUN
ijtc-463	27	8	no	no	NOUN
ijtc-463	27	9	.	.	NOUN
ijtc-463	27	10	110	110	NUM
ijtc-463	27	11	/	/	SYM
ijtc-463	27	12	pmk.03/2020	pmk.03/2020	NOUN
ijtc-463	27	13	,	,	PUNCT
ijtc-463	27	14	the	the	DET
ijtc-463	27	15	tax	tax	NOUN
ijtc-463	27	16	incentives	incentive	NOUN
ijtc-463	27	17	consist	consist	VERB
ijtc-463	27	18	of	of	ADP
ijtc-463	27	19	:	:	PUNCT
ijtc-463	27	20	article	article	NOUN
ijtc-463	27	21	21	21	NUM
ijtc-463	27	22	income	income	NOUN
ijtc-463	27	23	tax	tax	NOUN
ijtc-463	27	24	incentives	incentive	NOUN
ijtc-463	27	25	borne	bear	VERB
ijtc-463	27	26	by	by	ADP
ijtc-463	27	27	the	the	DET
ijtc-463	27	28	government	government	NOUN
ijtc-463	27	29	(	(	PUNCT
ijtc-463	27	30	dtp	dtp	PROPN
ijtc-463	27	31	)	)	PUNCT
ijtc-463	27	32	,	,	PUNCT
ijtc-463	27	33	msme	msme	PROPN
ijtc-463	27	34	final	final	ADJ
ijtc-463	27	35	pph	pph	PROPN
ijtc-463	27	36	incentives	incentive	NOUN
ijtc-463	27	37	based	base	VERB
ijtc-463	27	38	on	on	ADP
ijtc-463	27	39	government	government	NOUN
ijtc-463	27	40	regulation	regulation	NOUN
ijtc-463	27	41	no	no	INTJ
ijtc-463	27	42	.	.	PUNCT
ijtc-463	28	1	23/2018	23/2018	NUM
ijtc-463	28	2	,	,	PUNCT
ijtc-463	28	3	article	article	NOUN
ijtc-463	28	4	22	22	NUM
ijtc-463	28	5	import	import	NOUN
ijtc-463	28	6	pph	pph	PROPN
ijtc-463	28	7	incentives	incentive	NOUN
ijtc-463	28	8	,	,	PUNCT
ijtc-463	28	9	final	final	ADJ
ijtc-463	28	10	pph	pph	PROPN
ijtc-463	28	11	incentives	incentive	NOUN
ijtc-463	28	12	for	for	ADP
ijtc-463	28	13	construction	construction	NOUN
ijtc-463	28	14	services	service	NOUN
ijtc-463	28	15	,	,	PUNCT
ijtc-463	28	16	article	article	NOUN
ijtc-463	28	17	25	25	NUM
ijtc-463	28	18	income	income	NOUN
ijtc-463	28	19	tax	tax	NOUN
ijtc-463	28	20	installment	installment	NOUN
ijtc-463	28	21	incentives	incentive	NOUN
ijtc-463	28	22	,	,	PUNCT
ijtc-463	28	23	and	and	CCONJ
ijtc-463	28	24	vat	vat	NOUN
ijtc-463	28	25	incentives	incentive	NOUN
ijtc-463	28	26	.	.	PUNCT
ijtc-463	29	1	however	however	ADV
ijtc-463	29	2	,	,	PUNCT
ijtc-463	29	3	researchers	researcher	NOUN
ijtc-463	29	4	want	want	VERB
ijtc-463	29	5	to	to	PART
ijtc-463	29	6	focus	focus	VERB
ijtc-463	29	7	more	more	ADV
ijtc-463	29	8	on	on	ADP
ijtc-463	29	9	research	research	NOUN
ijtc-463	29	10	on	on	ADP
ijtc-463	29	11	how	how	SCONJ
ijtc-463	29	12	to	to	PART
ijtc-463	29	13	improve	improve	VERB
ijtc-463	29	14	taxpayer	taxpayer	NOUN
ijtc-463	29	15	compliance	compliance	NOUN
ijtc-463	29	16	through	through	ADP
ijtc-463	29	17	the	the	DET
ijtc-463	29	18	provision	provision	NOUN
ijtc-463	29	19	of	of	ADP
ijtc-463	29	20	pph	pph	PROPN
ijtc-463	29	21	21	21	NUM
ijtc-463	29	22	tax	tax	NOUN
ijtc-463	29	23	incentives	incentive	NOUN
ijtc-463	29	24	borne	bear	VERB
ijtc-463	29	25	by	by	ADP
ijtc-463	29	26	the	the	DET
ijtc-463	29	27	government	government	NOUN
ijtc-463	29	28	during	during	ADP
ijtc-463	29	29	the	the	DET
ijtc-463	29	30	covid-19	covid-19	PROPN
ijtc-463	29	31	pandemic	pandemic	NOUN
ijtc-463	29	32	(	(	PUNCT
ijtc-463	29	33	hu	hu	PROPN
ijtc-463	29	34	et	et	PROPN
ijtc-463	29	35	al	al	PROPN
ijtc-463	29	36	.	.	PROPN
ijtc-463	29	37	,	,	PUNCT
ijtc-463	29	38	2022	2022	NUM
ijtc-463	29	39	;	;	PUNCT
ijtc-463	29	40	kumala	kumala	PROPN
ijtc-463	29	41	&	&	CCONJ
ijtc-463	29	42	junaidi	junaidi	PROPN
ijtc-463	29	43	,	,	PUNCT
ijtc-463	29	44	2020	2020	NUM
ijtc-463	29	45	;	;	PUNCT
ijtc-463	29	46	ozer	ozer	PROPN
ijtc-463	29	47	&	&	CCONJ
ijtc-463	29	48	okan	okan	PROPN
ijtc-463	29	49	sakar	sakar	PROPN
ijtc-463	29	50	,	,	PUNCT
ijtc-463	29	51	2022	2022	NUM
ijtc-463	29	52	)	)	PUNCT
ijtc-463	29	53	.	.	PUNCT
ijtc-463	30	1	the	the	DET
ijtc-463	30	2	provision	provision	NOUN
ijtc-463	30	3	of	of	ADP
ijtc-463	30	4	tax	tax	NOUN
ijtc-463	30	5	incentives	incentive	NOUN
ijtc-463	30	6	during	during	ADP
ijtc-463	30	7	this	this	DET
ijtc-463	30	8	pandemic	pandemic	NOUN
ijtc-463	30	9	can	can	AUX
ijtc-463	30	10	be	be	AUX
ijtc-463	30	11	used	use	VERB
ijtc-463	30	12	as	as	ADP
ijtc-463	30	13	an	an	DET
ijtc-463	30	14	entry	entry	NOUN
ijtc-463	30	15	point	point	NOUN
ijtc-463	30	16	to	to	PART
ijtc-463	30	17	educate	educate	VERB
ijtc-463	30	18	the	the	DET
ijtc-463	30	19	real	real	ADJ
ijtc-463	30	20	benefits	benefit	NOUN
ijtc-463	30	21	of	of	ADP
ijtc-463	30	22	taxes	taxis	NOUN
ijtc-463	30	23	that	that	PRON
ijtc-463	30	24	are	be	AUX
ijtc-463	30	25	felt	feel	VERB
ijtc-463	30	26	directly	directly	ADV
ijtc-463	30	27	.	.	PUNCT
ijtc-463	31	1	with	with	ADP
ijtc-463	31	2	the	the	DET
ijtc-463	31	3	existence	existence	NOUN
ijtc-463	31	4	of	of	ADP
ijtc-463	31	5	education	education	NOUN
ijtc-463	31	6	which	which	PRON
ijtc-463	31	7	is	be	AUX
ijtc-463	31	8	a	a	DET
ijtc-463	31	9	crucial	crucial	ADJ
ijtc-463	31	10	element	element	NOUN
ijtc-463	31	11	to	to	PART
ijtc-463	31	12	increase	increase	VERB
ijtc-463	31	13	tax	tax	NOUN
ijtc-463	31	14	awareness	awareness	NOUN
ijtc-463	31	15	which	which	PRON
ijtc-463	31	16	ultimately	ultimately	ADV
ijtc-463	31	17	increases	increase	VERB
ijtc-463	31	18	taxpayer	taxpayer	NOUN
ijtc-463	31	19	compliance	compliance	NOUN
ijtc-463	31	20	.	.	PUNCT
ijtc-463	32	1	the	the	DET
ijtc-463	32	2	participation	participation	NOUN
ijtc-463	32	3	of	of	ADP
ijtc-463	32	4	taxpayers	taxpayer	NOUN
ijtc-463	32	5	will	will	AUX
ijtc-463	32	6	determine	determine	VERB
ijtc-463	32	7	the	the	DET
ijtc-463	32	8	achievement	achievement	NOUN
ijtc-463	32	9	of	of	ADP
ijtc-463	32	10	the	the	DET
ijtc-463	32	11	tax	tax	NOUN
ijtc-463	32	12	revenue	revenue	NOUN
ijtc-463	32	13	plan	plan	NOUN
ijtc-463	32	14	under	under	ADP
ijtc-463	32	15	any	any	DET
ijtc-463	32	16	circumstances	circumstance	NOUN
ijtc-463	32	17	.	.	PUNCT
ijtc-463	33	1	in	in	ADP
ijtc-463	33	2	practice	practice	NOUN
ijtc-463	33	3	,	,	PUNCT
ijtc-463	33	4	it	it	PRON
ijtc-463	33	5	is	be	AUX
ijtc-463	33	6	often	often	ADV
ijtc-463	33	7	found	find	VERB
ijtc-463	33	8	that	that	SCONJ
ijtc-463	33	9	taxpayers	taxpayer	NOUN
ijtc-463	33	10	lack	lack	VERB
ijtc-463	33	11	or	or	CCONJ
ijtc-463	33	12	do	do	AUX
ijtc-463	33	13	not	not	PART
ijtc-463	33	14	have	have	VERB
ijtc-463	33	15	awareness	awareness	NOUN
ijtc-463	33	16	in	in	ADP
ijtc-463	33	17	carrying	carry	VERB
ijtc-463	33	18	out	out	ADP
ijtc-463	33	19	tax	tax	NOUN
ijtc-463	33	20	obligations	obligation	NOUN
ijtc-463	33	21	properly	properly	ADV
ijtc-463	33	22	and	and	CCONJ
ijtc-463	33	23	even	even	ADV
ijtc-463	33	24	make	make	VERB
ijtc-463	33	25	tax	tax	NOUN
ijtc-463	33	26	avoidance	avoidance	NOUN
ijtc-463	33	27	efforts	effort	NOUN
ijtc-463	33	28	,	,	PUNCT
ijtc-463	33	29	so	so	SCONJ
ijtc-463	33	30	that	that	SCONJ
ijtc-463	33	31	this	this	PRON
ijtc-463	33	32	affects	affect	VERB
ijtc-463	33	33	the	the	DET
ijtc-463	33	34	level	level	NOUN
ijtc-463	33	35	of	of	ADP
ijtc-463	33	36	taxpayer	taxpayer	NOUN
ijtc-463	33	37	compliance	compliance	NOUN
ijtc-463	33	38	and	and	CCONJ
ijtc-463	33	39	reduces	reduce	VERB
ijtc-463	33	40	state	state	NOUN
ijtc-463	33	41	revenue	revenue	NOUN
ijtc-463	33	42	(	(	PUNCT
ijtc-463	33	43	latofah	latofah	PROPN
ijtc-463	33	44	&	&	CCONJ
ijtc-463	33	45	harjo	harjo	PROPN
ijtc-463	33	46	,	,	PUNCT
ijtc-463	33	47	2020	2020	NUM
ijtc-463	33	48	)	)	PUNCT
ijtc-463	33	49	.	.	PUNCT
ijtc-463	34	1	the	the	DET
ijtc-463	34	2	phenomenon	phenomenon	NOUN
ijtc-463	34	3	found	find	VERB
ijtc-463	34	4	that	that	SCONJ
ijtc-463	34	5	the	the	DET
ijtc-463	34	6	low	low	ADJ
ijtc-463	34	7	absorption	absorption	NOUN
ijtc-463	34	8	of	of	ADP
ijtc-463	34	9	pph	pph	PROPN
ijtc-463	34	10	21	21	NUM
ijtc-463	34	11	tax	tax	NOUN
ijtc-463	34	12	incentives	incentive	NOUN
ijtc-463	34	13	borne	bear	VERB
ijtc-463	34	14	by	by	ADP
ijtc-463	34	15	the	the	DET
ijtc-463	34	16	government	government	NOUN
ijtc-463	34	17	is	be	AUX
ijtc-463	34	18	allegedly	allegedly	ADV
ijtc-463	34	19	because	because	SCONJ
ijtc-463	34	20	there	there	PRON
ijtc-463	34	21	are	be	VERB
ijtc-463	34	22	still	still	ADV
ijtc-463	34	23	many	many	ADJ
ijtc-463	34	24	taxpayers	taxpayer	NOUN
ijtc-463	34	25	who	who	PRON
ijtc-463	34	26	use	use	VERB
ijtc-463	34	27	the	the	DET
ijtc-463	34	28	facilities	facility	NOUN
ijtc-463	34	29	who	who	PRON
ijtc-463	34	30	have	have	AUX
ijtc-463	34	31	not	not	PART
ijtc-463	34	32	reported	report	VERB
ijtc-463	34	33	in	in	ADP
ijtc-463	34	34	an	an	DET
ijtc-463	34	35	orderly	orderly	ADJ
ijtc-463	34	36	and	and	CCONJ
ijtc-463	34	37	obedient	obedient	ADJ
ijtc-463	34	38	manner	manner	NOUN
ijtc-463	34	39	,	,	PUNCT
ijtc-463	34	40	even	even	ADV
ijtc-463	34	41	many	many	ADJ
ijtc-463	34	42	taxpayers	taxpayer	NOUN
ijtc-463	34	43	do	do	AUX
ijtc-463	34	44	not	not	PART
ijtc-463	34	45	take	take	VERB
ijtc-463	34	46	advantage	advantage	NOUN
ijtc-463	34	47	of	of	ADP
ijtc-463	34	48	this	this	DET
ijtc-463	34	49	strategy	strategy	NOUN
ijtc-463	34	50	for	for	ADP
ijtc-463	34	51	improving	improve	VERB
ijtc-463	34	52	taxpayer	taxpayer	NOUN
ijtc-463	34	53	compliance	compliance	NOUN
ijtc-463	34	54	through	through	ADP
ijtc-463	34	55	the	the	DET
ijtc-463	34	56	giving	giving	NOUN
ijtc-463	34	57	of	of	ADP
ijtc-463	34	58	tax	tax	NOUN
ijtc-463	34	59	incentives	incentive	NOUN
ijtc-463	34	60	pph	pph	PROPN
ijtc-463	34	61	21	21	NUM
ijtc-463	34	62	borne	bear	VERB
ijtc-463	34	63	by	by	ADP
ijtc-463	34	64	the	the	DET
ijtc-463	34	65	government	government	NOUN
ijtc-463	34	66	during	during	ADP
ijtc-463	34	67	the	the	DET
ijtc-463	34	68	covid-19	covid-19	PROPN
ijtc-463	34	69	pandemic	pandemic	NOUN
ijtc-463	34	70	at	at	ADP
ijtc-463	34	71	kpp	kpp	PROPN
ijtc-463	34	72	pratama	pratama	NOUN
ijtc-463	34	73	bekasi	bekasi	PROPN
ijtc-463	34	74	utara	utara	PROPN
ijtc-463	34	75	vitisia	vitisia	PROPN
ijtc-463	34	76	,	,	PUNCT
ijtc-463	34	77	ratna	ratna	PROPN
ijtc-463	34	78	,	,	PUNCT
ijtc-463	34	79	harjo	harjo	NOUN
ijtc-463	34	80	,	,	PUNCT
ijtc-463	34	81	and	and	CCONJ
ijtc-463	34	82	oktavia	oktavia	VERB
ijtc-463	34	83	193	193	NUM
ijtc-463	34	84	|	|	ADV
ijtc-463	34	85	ilomata	ilomata	PROPN
ijtc-463	34	86	international	international	ADJ
ijtc-463	34	87	journal	journal	NOUN
ijtc-463	34	88	of	of	ADP
ijtc-463	34	89	tax	tax	PROPN
ijtc-463	34	90	&	&	CCONJ
ijtc-463	34	91	accounting	account	VERB
ijtc-463	34	92	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-463	34	93	government	government	NOUN
ijtc-463	34	94	policy	policy	NOUN
ijtc-463	34	95	.	.	PUNCT
ijtc-463	35	1	another	another	DET
ijtc-463	35	2	cause	cause	NOUN
ijtc-463	35	3	is	be	AUX
ijtc-463	35	4	the	the	DET
ijtc-463	35	5	complexity	complexity	NOUN
ijtc-463	35	6	of	of	ADP
ijtc-463	35	7	the	the	DET
ijtc-463	35	8	requirements	requirement	NOUN
ijtc-463	35	9	and	and	CCONJ
ijtc-463	35	10	stages	stage	NOUN
ijtc-463	35	11	of	of	ADP
ijtc-463	35	12	tax	tax	NOUN
ijtc-463	35	13	incentives	incentive	NOUN
ijtc-463	35	14	which	which	PRON
ijtc-463	35	15	will	will	AUX
ijtc-463	35	16	lead	lead	VERB
ijtc-463	35	17	to	to	ADP
ijtc-463	35	18	the	the	DET
ijtc-463	35	19	reluctance	reluctance	NOUN
ijtc-463	35	20	of	of	ADP
ijtc-463	35	21	taxpayers	taxpayer	NOUN
ijtc-463	35	22	to	to	PART
ijtc-463	35	23	take	take	VERB
ijtc-463	35	24	advantage	advantage	NOUN
ijtc-463	35	25	of	of	ADP
ijtc-463	35	26	them	they	PRON
ijtc-463	35	27	.	.	PUNCT
ijtc-463	36	1	the	the	DET
ijtc-463	36	2	low	low	ADJ
ijtc-463	36	3	level	level	NOUN
ijtc-463	36	4	of	of	ADP
ijtc-463	36	5	socialization	socialization	NOUN
ijtc-463	36	6	and	and	CCONJ
ijtc-463	36	7	tax	tax	NOUN
ijtc-463	36	8	literacy	literacy	NOUN
ijtc-463	36	9	of	of	ADP
ijtc-463	36	10	the	the	DET
ijtc-463	36	11	public	public	NOUN
ijtc-463	36	12	is	be	AUX
ijtc-463	36	13	also	also	ADV
ijtc-463	36	14	the	the	DET
ijtc-463	36	15	cause	cause	NOUN
ijtc-463	36	16	of	of	ADP
ijtc-463	36	17	the	the	DET
ijtc-463	36	18	small	small	ADJ
ijtc-463	36	19	absorption	absorption	NOUN
ijtc-463	36	20	of	of	ADP
ijtc-463	36	21	this	this	DET
ijtc-463	36	22	article	article	NOUN
ijtc-463	36	23	21	21	NUM
ijtc-463	36	24	income	income	NOUN
ijtc-463	36	25	tax	tax	NOUN
ijtc-463	36	26	incentive	incentive	NOUN
ijtc-463	36	27	(	(	PUNCT
ijtc-463	36	28	priyatin	priyatin	NOUN
ijtc-463	36	29	&	&	CCONJ
ijtc-463	36	30	rahmi	rahmi	NOUN
ijtc-463	36	31	,	,	PUNCT
ijtc-463	36	32	2022	2022	NUM
ijtc-463	36	33	;	;	PUNCT
ijtc-463	36	34	sarjono	sarjono	ADJ
ijtc-463	36	35	,	,	PUNCT
ijtc-463	36	36	2021	2021	NUM
ijtc-463	36	37	;	;	PUNCT
ijtc-463	36	38	selvi	selvi	PROPN
ijtc-463	36	39	&	&	CCONJ
ijtc-463	36	40	ramdhan	ramdhan	PROPN
ijtc-463	36	41	,	,	PUNCT
ijtc-463	36	42	2020	2020	NUM
ijtc-463	36	43	)	)	PUNCT
ijtc-463	36	44	.	.	PUNCT
ijtc-463	37	1	on	on	ADP
ijtc-463	37	2	the	the	DET
ijtc-463	37	3	taxpayer	taxpayer	NOUN
ijtc-463	37	4	side	side	NOUN
ijtc-463	37	5	,	,	PUNCT
ijtc-463	37	6	compliance	compliance	NOUN
ijtc-463	37	7	in	in	ADP
ijtc-463	37	8	reporting	report	VERB
ijtc-463	37	9	the	the	DET
ijtc-463	37	10	realization	realization	NOUN
ijtc-463	37	11	of	of	ADP
ijtc-463	37	12	incentives	incentive	NOUN
ijtc-463	37	13	still	still	ADV
ijtc-463	37	14	needs	need	VERB
ijtc-463	37	15	to	to	PART
ijtc-463	37	16	be	be	AUX
ijtc-463	37	17	improved	improve	VERB
ijtc-463	37	18	.	.	PUNCT
ijtc-463	38	1	this	this	PRON
ijtc-463	38	2	is	be	AUX
ijtc-463	38	3	important	important	ADJ
ijtc-463	38	4	in	in	ADP
ijtc-463	38	5	terms	term	NOUN
ijtc-463	38	6	of	of	ADP
ijtc-463	38	7	the	the	DET
ijtc-463	38	8	number	number	NOUN
ijtc-463	38	9	of	of	ADP
ijtc-463	38	10	incentives	incentive	NOUN
ijtc-463	38	11	and	and	CCONJ
ijtc-463	38	12	taxpayers	taxpayer	NOUN
ijtc-463	38	13	who	who	PRON
ijtc-463	38	14	use	use	VERB
ijtc-463	38	15	them	they	PRON
ijtc-463	38	16	(	(	PUNCT
ijtc-463	38	17	batrancea	batrancea	PROPN
ijtc-463	38	18	et	et	PROPN
ijtc-463	38	19	al	al	PROPN
ijtc-463	38	20	.	.	PROPN
ijtc-463	38	21	,	,	PUNCT
ijtc-463	38	22	2019	2019	NUM
ijtc-463	38	23	;	;	PUNCT
ijtc-463	38	24	damayanti	damayanti	PROPN
ijtc-463	38	25	et	et	PROPN
ijtc-463	38	26	al	al	PROPN
ijtc-463	38	27	.	.	PROPN
ijtc-463	38	28	,	,	PUNCT
ijtc-463	38	29	2015	2015	NUM
ijtc-463	38	30	;	;	PUNCT
ijtc-463	38	31	saad	saad	PROPN
ijtc-463	38	32	,	,	PUNCT
ijtc-463	38	33	2014	2014	NUM
ijtc-463	38	34	)	)	PUNCT
ijtc-463	38	35	.	.	PUNCT
ijtc-463	39	1	therefore	therefore	ADV
ijtc-463	39	2	,	,	PUNCT
ijtc-463	39	3	a	a	DET
ijtc-463	39	4	strategy	strategy	NOUN
ijtc-463	39	5	that	that	PRON
ijtc-463	39	6	can	can	AUX
ijtc-463	39	7	be	be	AUX
ijtc-463	39	8	said	say	VERB
ijtc-463	39	9	to	to	PART
ijtc-463	39	10	be	be	AUX
ijtc-463	39	11	effective	effective	ADJ
ijtc-463	39	12	is	be	AUX
ijtc-463	39	13	needed	need	VERB
ijtc-463	39	14	because	because	SCONJ
ijtc-463	39	15	of	of	ADP
ijtc-463	39	16	the	the	DET
ijtc-463	39	17	actions	action	NOUN
ijtc-463	39	18	of	of	ADP
ijtc-463	39	19	the	the	DET
ijtc-463	39	20	tax	tax	NOUN
ijtc-463	39	21	authorities	authority	NOUN
ijtc-463	39	22	in	in	ADP
ijtc-463	39	23	an	an	DET
ijtc-463	39	24	effort	effort	NOUN
ijtc-463	39	25	to	to	PART
ijtc-463	39	26	increase	increase	VERB
ijtc-463	39	27	taxpayer	taxpayer	NOUN
ijtc-463	39	28	compliance	compliance	NOUN
ijtc-463	39	29	.	.	PUNCT
ijtc-463	40	1	one	one	NUM
ijtc-463	40	2	of	of	ADP
ijtc-463	40	3	them	they	PRON
ijtc-463	40	4	is	be	AUX
ijtc-463	40	5	by	by	ADP
ijtc-463	40	6	building	build	VERB
ijtc-463	40	7	tax	tax	NOUN
ijtc-463	40	8	moral	moral	ADJ
ijtc-463	40	9	values	value	NOUN
ijtc-463	40	10	and	and	CCONJ
ijtc-463	40	11	tax	tax	NOUN
ijtc-463	40	12	law	law	NOUN
ijtc-463	40	13	enforcement	enforcement	NOUN
ijtc-463	40	14	.	.	PUNCT
ijtc-463	41	1	there	there	PRON
ijtc-463	41	2	are	be	VERB
ijtc-463	41	3	several	several	ADJ
ijtc-463	41	4	goals	goal	NOUN
ijtc-463	41	5	that	that	PRON
ijtc-463	41	6	are	be	AUX
ijtc-463	41	7	expected	expect	VERB
ijtc-463	41	8	to	to	PART
ijtc-463	41	9	be	be	AUX
ijtc-463	41	10	achieved	achieve	VERB
ijtc-463	41	11	from	from	ADP
ijtc-463	41	12	the	the	DET
ijtc-463	41	13	results	result	NOUN
ijtc-463	41	14	of	of	ADP
ijtc-463	41	15	this	this	DET
ijtc-463	41	16	study	study	NOUN
ijtc-463	41	17	,	,	PUNCT
ijtc-463	41	18	including	include	VERB
ijtc-463	41	19	:	:	PUNCT
ijtc-463	41	20	1	1	X
ijtc-463	41	21	.	.	X
ijtc-463	41	22	to	to	PART
ijtc-463	41	23	analyze	analyze	VERB
ijtc-463	41	24	the	the	DET
ijtc-463	41	25	strategy	strategy	NOUN
ijtc-463	41	26	in	in	ADP
ijtc-463	41	27	improving	improve	VERB
ijtc-463	41	28	taxpayer	taxpayer	NOUN
ijtc-463	41	29	compliance	compliance	NOUN
ijtc-463	41	30	through	through	ADP
ijtc-463	41	31	the	the	DET
ijtc-463	41	32	provision	provision	NOUN
ijtc-463	41	33	of	of	ADP
ijtc-463	41	34	tax	tax	NOUN
ijtc-463	41	35	incentives	incentive	VERB
ijtc-463	41	36	pph21	pph21	NOUN
ijtc-463	41	37	during	during	ADP
ijtc-463	41	38	the	the	DET
ijtc-463	41	39	covid-19	covid-19	PROPN
ijtc-463	41	40	pandemic	pandemic	NOUN
ijtc-463	41	41	at	at	ADP
ijtc-463	41	42	the	the	DET
ijtc-463	41	43	north	north	NOUN
ijtc-463	41	44	bekasi	bekasi	PROPN
ijtc-463	41	45	kpp	kpp	PROPN
ijtc-463	41	46	.	.	PROPN
ijtc-463	42	1	2	2	NUM
ijtc-463	42	2	.	.	PUNCT
ijtc-463	42	3	to	to	PART
ijtc-463	42	4	analyze	analyze	VERB
ijtc-463	42	5	the	the	DET
ijtc-463	42	6	obstacles	obstacle	NOUN
ijtc-463	42	7	faced	face	VERB
ijtc-463	42	8	by	by	ADP
ijtc-463	42	9	the	the	DET
ijtc-463	42	10	north	north	NOUN
ijtc-463	42	11	bekasi	bekasi	PROPN
ijtc-463	42	12	kpp	kpp	PROPN
ijtc-463	42	13	in	in	ADP
ijtc-463	42	14	an	an	DET
ijtc-463	42	15	effort	effort	NOUN
ijtc-463	42	16	to	to	PART
ijtc-463	42	17	improve	improve	VERB
ijtc-463	42	18	taxpayer	taxpayer	NOUN
ijtc-463	42	19	compliance	compliance	NOUN
ijtc-463	42	20	through	through	ADP
ijtc-463	42	21	the	the	DET
ijtc-463	42	22	provision	provision	NOUN
ijtc-463	42	23	of	of	ADP
ijtc-463	42	24	pph	pph	PROPN
ijtc-463	42	25	21	21	NUM
ijtc-463	42	26	tax	tax	NOUN
ijtc-463	42	27	incentives	incentive	NOUN
ijtc-463	42	28	during	during	ADP
ijtc-463	42	29	the	the	DET
ijtc-463	42	30	covid-19	covid-19	PROPN
ijtc-463	42	31	pandemic	pandemic	NOUN
ijtc-463	42	32	.	.	PUNCT
ijtc-463	43	1	3	3	X
ijtc-463	43	2	.	.	PUNCT
ijtc-463	43	3	to	to	PART
ijtc-463	43	4	analyze	analyze	VERB
ijtc-463	43	5	the	the	DET
ijtc-463	43	6	efforts	effort	NOUN
ijtc-463	43	7	made	make	VERB
ijtc-463	43	8	by	by	ADP
ijtc-463	43	9	the	the	DET
ijtc-463	43	10	north	north	NOUN
ijtc-463	43	11	bekasi	bekasi	PROPN
ijtc-463	43	12	kpp	kpp	PROPN
ijtc-463	43	13	in	in	ADP
ijtc-463	43	14	improving	improve	VERB
ijtc-463	43	15	taxpayer	taxpayer	NOUN
ijtc-463	43	16	compliance	compliance	NOUN
ijtc-463	43	17	through	through	ADP
ijtc-463	43	18	the	the	DET
ijtc-463	43	19	provision	provision	NOUN
ijtc-463	43	20	of	of	ADP
ijtc-463	43	21	tax	tax	NOUN
ijtc-463	43	22	incentives	incentive	NOUN
ijtc-463	43	23	for	for	ADP
ijtc-463	43	24	pph21	pph21	NOUN
ijtc-463	43	25	during	during	ADP
ijtc-463	43	26	the	the	DET
ijtc-463	43	27	covid-19	covid-19	PROPN
ijtc-463	43	28	pandemic	pandemic	NOUN
ijtc-463	43	29	.	.	PUNCT
ijtc-463	44	1	this	this	DET
ijtc-463	44	2	literature	literature	NOUN
ijtc-463	44	3	review	review	NOUN
ijtc-463	44	4	discusses	discuss	VERB
ijtc-463	44	5	the	the	DET
ijtc-463	44	6	theories	theory	NOUN
ijtc-463	44	7	related	relate	VERB
ijtc-463	44	8	to	to	ADP
ijtc-463	44	9	the	the	DET
ijtc-463	44	10	subject	subject	ADJ
ijtc-463	44	11	matter	matter	NOUN
ijtc-463	44	12	in	in	ADP
ijtc-463	44	13	this	this	DET
ijtc-463	44	14	research	research	NOUN
ijtc-463	44	15	,	,	PUNCT
ijtc-463	44	16	including	include	VERB
ijtc-463	44	17	the	the	DET
ijtc-463	44	18	following	following	NOUN
ijtc-463	44	19	:	:	PUNCT
ijtc-463	44	20	a.	a.	PROPN
ijtc-463	44	21	administration	administration	PROPN
ijtc-463	44	22	tax	tax	PROPN
ijtc-463	44	23	administration	administration	NOUN
ijtc-463	44	24	can	can	AUX
ijtc-463	44	25	be	be	AUX
ijtc-463	44	26	defined	define	VERB
ijtc-463	44	27	as	as	ADP
ijtc-463	44	28	all	all	DET
ijtc-463	44	29	activities	activity	NOUN
ijtc-463	44	30	carried	carry	VERB
ijtc-463	44	31	out	out	ADP
ijtc-463	44	32	by	by	ADP
ijtc-463	44	33	all	all	DET
ijtc-463	44	34	government	government	NOUN
ijtc-463	44	35	officials	official	NOUN
ijtc-463	44	36	from	from	ADP
ijtc-463	44	37	a	a	DET
ijtc-463	44	38	country	country	NOUN
ijtc-463	44	39	in	in	ADP
ijtc-463	44	40	an	an	DET
ijtc-463	44	41	effort	effort	NOUN
ijtc-463	44	42	to	to	PART
ijtc-463	44	43	achieve	achieve	VERB
ijtc-463	44	44	state	state	NOUN
ijtc-463	44	45	goals	goal	NOUN
ijtc-463	44	46	(	(	PUNCT
ijtc-463	44	47	siagian	siagian	ADJ
ijtc-463	44	48	,	,	PUNCT
ijtc-463	44	49	2012	2012	NUM
ijtc-463	44	50	;	;	PUNCT
ijtc-463	44	51	wirman	wirman	NOUN
ijtc-463	44	52	,	,	PUNCT
ijtc-463	44	53	2012	2012	NUM
ijtc-463	44	54	)	)	PUNCT
ijtc-463	44	55	.	.	PUNCT
ijtc-463	45	1	b.	b.	PROPN
ijtc-463	45	2	analysis	analysis	NOUN
ijtc-463	45	3	analysis	analysis	NOUN
ijtc-463	45	4	is	be	AUX
ijtc-463	45	5	an	an	DET
ijtc-463	45	6	activity	activity	NOUN
ijtc-463	45	7	to	to	PART
ijtc-463	45	8	look	look	VERB
ijtc-463	45	9	for	for	ADP
ijtc-463	45	10	patterns	pattern	NOUN
ijtc-463	45	11	besides	besides	SCONJ
ijtc-463	45	12	analysis	analysis	NOUN
ijtc-463	45	13	is	be	AUX
ijtc-463	45	14	a	a	DET
ijtc-463	45	15	way	way	NOUN
ijtc-463	45	16	of	of	ADP
ijtc-463	45	17	thinking	thinking	NOUN
ijtc-463	45	18	related	relate	VERB
ijtc-463	45	19	to	to	ADP
ijtc-463	45	20	systematic	systematic	ADJ
ijtc-463	45	21	testing	testing	NOUN
ijtc-463	45	22	of	of	ADP
ijtc-463	45	23	something	something	PRON
ijtc-463	45	24	to	to	PART
ijtc-463	45	25	determine	determine	VERB
ijtc-463	45	26	parts	part	NOUN
ijtc-463	45	27	,	,	PUNCT
ijtc-463	45	28	relationships	relationship	NOUN
ijtc-463	45	29	between	between	ADP
ijtc-463	45	30	parts	part	NOUN
ijtc-463	45	31	and	and	CCONJ
ijtc-463	45	32	their	their	PRON
ijtc-463	45	33	relationship	relationship	NOUN
ijtc-463	45	34	to	to	ADP
ijtc-463	45	35	the	the	DET
ijtc-463	45	36	whole	whole	NOUN
ijtc-463	45	37	(	(	PUNCT
ijtc-463	45	38	hamilton	hamilton	PROPN
ijtc-463	45	39	&	&	CCONJ
ijtc-463	45	40	finley	finley	PROPN
ijtc-463	45	41	,	,	PUNCT
ijtc-463	45	42	2019	2019	NUM
ijtc-463	45	43	,	,	PUNCT
ijtc-463	45	44	2020	2020	NUM
ijtc-463	45	45	;	;	PUNCT
ijtc-463	45	46	sandiford	sandiford	NOUN
ijtc-463	45	47	,	,	PUNCT
ijtc-463	45	48	2015	2015	NUM
ijtc-463	45	49	;	;	PUNCT
ijtc-463	45	50	spradley	spradley	NOUN
ijtc-463	45	51	,	,	PUNCT
ijtc-463	45	52	1979	1979	NUM
ijtc-463	45	53	;	;	PUNCT
ijtc-463	45	54	sugiyono	sugiyono	NOUN
ijtc-463	45	55	,	,	PUNCT
ijtc-463	45	56	2019	2019	NUM
ijtc-463	45	57	)	)	PUNCT
ijtc-463	45	58	.	.	PUNCT
ijtc-463	46	1	c.	c.	PROPN
ijtc-463	46	2	strategy	strategy	PROPN
ijtc-463	46	3	the	the	DET
ijtc-463	46	4	definition	definition	NOUN
ijtc-463	46	5	of	of	ADP
ijtc-463	46	6	strategy	strategy	NOUN
ijtc-463	46	7	is	be	AUX
ijtc-463	46	8	a	a	DET
ijtc-463	46	9	coherent	coherent	ADJ
ijtc-463	46	10	action	action	NOUN
ijtc-463	46	11	supported	support	VERB
ijtc-463	46	12	by	by	ADP
ijtc-463	46	13	reason	reason	NOUN
ijtc-463	46	14	,	,	PUNCT
ijtc-463	46	15	an	an	DET
ijtc-463	46	16	effective	effective	ADJ
ijtc-463	46	17	mix	mix	NOUN
ijtc-463	46	18	of	of	ADP
ijtc-463	46	19	thought	thought	NOUN
ijtc-463	46	20	and	and	CCONJ
ijtc-463	46	21	action	action	NOUN
ijtc-463	46	22	with	with	ADP
ijtc-463	46	23	a	a	DET
ijtc-463	46	24	basic	basic	ADJ
ijtc-463	46	25	structure	structure	NOUN
ijtc-463	46	26	called	call	VERB
ijtc-463	46	27	the	the	DET
ijtc-463	46	28	kernel	kernel	NOUN
ijtc-463	46	29	or	or	CCONJ
ijtc-463	46	30	in	in	ADP
ijtc-463	46	31	simple	simple	ADJ
ijtc-463	46	32	language	language	NOUN
ijtc-463	46	33	the	the	DET
ijtc-463	46	34	application	application	NOUN
ijtc-463	46	35	of	of	ADP
ijtc-463	46	36	force	force	NOUN
ijtc-463	46	37	in	in	ADP
ijtc-463	46	38	the	the	DET
ijtc-463	46	39	most	most	ADV
ijtc-463	46	40	promising	promising	ADJ
ijtc-463	46	41	opportunities	opportunity	NOUN
ijtc-463	46	42	where	where	SCONJ
ijtc-463	46	43	strategy	strategy	NOUN
ijtc-463	46	44	has	have	VERB
ijtc-463	46	45	three	three	NUM
ijtc-463	46	46	cores	core	NOUN
ijtc-463	46	47	,	,	PUNCT
ijtc-463	46	48	namely	namely	ADV
ijtc-463	46	49	(	(	PUNCT
ijtc-463	46	50	rumelt	rumelt	NOUN
ijtc-463	46	51	,	,	PUNCT
ijtc-463	46	52	2012	2012	NUM
ijtc-463	46	53	):	):	PUNCT
ijtc-463	46	54	a	a	X
ijtc-463	46	55	)	)	PUNCT
ijtc-463	46	56	problem	problem	NOUN
ijtc-463	46	57	identification	identification	NOUN
ijtc-463	46	58	,	,	PUNCT
ijtc-463	46	59	namely	namely	ADV
ijtc-463	46	60	a	a	DET
ijtc-463	46	61	diagnosis	diagnosis	NOUN
ijtc-463	46	62	that	that	PRON
ijtc-463	46	63	explains	explain	VERB
ijtc-463	46	64	and	and	CCONJ
ijtc-463	46	65	simplifies	simplify	VERB
ijtc-463	46	66	the	the	DET
ijtc-463	46	67	complexity	complexity	NOUN
ijtc-463	46	68	of	of	ADP
ijtc-463	46	69	reality	reality	NOUN
ijtc-463	46	70	by	by	ADP
ijtc-463	46	71	identifying	identify	VERB
ijtc-463	46	72	the	the	DET
ijtc-463	46	73	most	most	ADV
ijtc-463	46	74	important	important	ADJ
ijtc-463	46	75	parts	part	NOUN
ijtc-463	46	76	among	among	ADP
ijtc-463	46	77	various	various	ADJ
ijtc-463	46	78	aspects	aspect	NOUN
ijtc-463	46	79	of	of	ADP
ijtc-463	46	80	the	the	DET
ijtc-463	46	81	underlying	underlying	ADJ
ijtc-463	46	82	problem	problem	NOUN
ijtc-463	46	83	situation	situation	NOUN
ijtc-463	46	84	.	.	PUNCT
ijtc-463	47	1	b	b	X
ijtc-463	47	2	)	)	PUNCT
ijtc-463	47	3	the	the	DET
ijtc-463	47	4	guiding	guide	VERB
ijtc-463	47	5	policy	policy	NOUN
ijtc-463	47	6	is	be	AUX
ijtc-463	47	7	to	to	PART
ijtc-463	47	8	face	face	VERB
ijtc-463	47	9	challenges	challenge	NOUN
ijtc-463	47	10	and	and	CCONJ
ijtc-463	47	11	is	be	AUX
ijtc-463	47	12	the	the	DET
ijtc-463	47	13	overall	overall	ADJ
ijtc-463	47	14	approach	approach	NOUN
ijtc-463	47	15	chosen	choose	VERB
ijtc-463	47	16	in	in	ADP
ijtc-463	47	17	overcoming	overcome	VERB
ijtc-463	47	18	obstacles	obstacle	NOUN
ijtc-463	47	19	to	to	PART
ijtc-463	47	20	identify	identify	VERB
ijtc-463	47	21	problems	problem	NOUN
ijtc-463	47	22	.	.	PUNCT
ijtc-463	48	1	c	c	X
ijtc-463	48	2	)	)	PUNCT
ijtc-463	48	3	coherent	coherent	ADJ
ijtc-463	48	4	action	action	NOUN
ijtc-463	48	5	is	be	AUX
ijtc-463	48	6	a	a	DET
ijtc-463	48	7	series	series	NOUN
ijtc-463	48	8	of	of	ADP
ijtc-463	48	9	actions	action	NOUN
ijtc-463	48	10	designed	design	VERB
ijtc-463	48	11	to	to	PART
ijtc-463	48	12	carry	carry	VERB
ijtc-463	48	13	out	out	ADP
ijtc-463	48	14	the	the	DET
ijtc-463	48	15	guiding	guide	VERB
ijtc-463	48	16	policy	policy	NOUN
ijtc-463	48	17	.	.	PUNCT
ijtc-463	49	1	these	these	PRON
ijtc-463	49	2	are	be	AUX
ijtc-463	49	3	steps	step	NOUN
ijtc-463	49	4	that	that	PRON
ijtc-463	49	5	build	build	VERB
ijtc-463	49	6	on	on	ADP
ijtc-463	49	7	each	each	DET
ijtc-463	49	8	other	other	ADJ
ijtc-463	49	9	to	to	PART
ijtc-463	49	10	work	work	VERB
ijtc-463	49	11	towards	towards	ADP
ijtc-463	49	12	a	a	DET
ijtc-463	49	13	guiding	guide	VERB
ijtc-463	49	14	policy	policy	NOUN
ijtc-463	49	15	.	.	PUNCT
ijtc-463	50	1	d.	d.	PROPN
ijtc-463	50	2	tax	tax	PROPN
ijtc-463	50	3	rochmat	rochmat	NOUN
ijtc-463	50	4	soemitro	soemitro	NOUN
ijtc-463	50	5	said	say	VERB
ijtc-463	50	6	that	that	SCONJ
ijtc-463	50	7	taxes	taxis	NOUN
ijtc-463	50	8	are	be	AUX
ijtc-463	50	9	people	people	NOUN
ijtc-463	50	10	's	's	PART
ijtc-463	50	11	contributions	contribution	NOUN
ijtc-463	50	12	to	to	ADP
ijtc-463	50	13	the	the	DET
ijtc-463	50	14	state	state	NOUN
ijtc-463	50	15	treasury	treasury	NOUN
ijtc-463	50	16	based	base	VERB
ijtc-463	50	17	on	on	ADP
ijtc-463	50	18	the	the	DET
ijtc-463	50	19	law	law	NOUN
ijtc-463	50	20	(	(	PUNCT
ijtc-463	50	21	which	which	PRON
ijtc-463	50	22	can	can	AUX
ijtc-463	50	23	be	be	AUX
ijtc-463	50	24	enforced	enforce	VERB
ijtc-463	50	25	)	)	PUNCT
ijtc-463	50	26	without	without	ADP
ijtc-463	50	27	receiving	receive	VERB
ijtc-463	50	28	reciprocal	reciprocal	ADJ
ijtc-463	50	29	services	service	NOUN
ijtc-463	50	30	(	(	PUNCT
ijtc-463	50	31	counter	counter	NOUN
ijtc-463	50	32	achievements	achievement	NOUN
ijtc-463	50	33	)	)	PUNCT
ijtc-463	50	34	that	that	PRON
ijtc-463	50	35	can	can	AUX
ijtc-463	50	36	be	be	AUX
ijtc-463	50	37	directly	directly	ADV
ijtc-463	50	38	shown	show	VERB
ijtc-463	50	39	and	and	CCONJ
ijtc-463	50	40	which	which	PRON
ijtc-463	50	41	are	be	AUX
ijtc-463	50	42	used	use	VERB
ijtc-463	50	43	to	to	PART
ijtc-463	50	44	pay	pay	VERB
ijtc-463	50	45	general	general	ADJ
ijtc-463	50	46	expenses	expense	NOUN
ijtc-463	50	47	(	(	PUNCT
ijtc-463	50	48	harjo	harjo	NOUN
ijtc-463	50	49	,	,	PUNCT
ijtc-463	50	50	2019	2019	NUM
ijtc-463	50	51	)	)	PUNCT
ijtc-463	50	52	.	.	PUNCT
ijtc-463	51	1	strategy	strategy	NOUN
ijtc-463	51	2	for	for	ADP
ijtc-463	51	3	improving	improve	VERB
ijtc-463	51	4	taxpayer	taxpayer	NOUN
ijtc-463	51	5	compliance	compliance	NOUN
ijtc-463	51	6	through	through	ADP
ijtc-463	51	7	the	the	DET
ijtc-463	51	8	giving	giving	NOUN
ijtc-463	51	9	of	of	ADP
ijtc-463	51	10	tax	tax	NOUN
ijtc-463	51	11	incentives	incentive	NOUN
ijtc-463	51	12	pph	pph	PROPN
ijtc-463	51	13	21	21	NUM
ijtc-463	51	14	borne	bear	VERB
ijtc-463	51	15	by	by	ADP
ijtc-463	51	16	the	the	DET
ijtc-463	51	17	government	government	NOUN
ijtc-463	51	18	during	during	ADP
ijtc-463	51	19	the	the	DET
ijtc-463	51	20	covid-19	covid-19	PROPN
ijtc-463	51	21	pandemic	pandemic	NOUN
ijtc-463	51	22	at	at	ADP
ijtc-463	51	23	kpp	kpp	PROPN
ijtc-463	51	24	pratama	pratama	NOUN
ijtc-463	51	25	bekasi	bekasi	PROPN
ijtc-463	51	26	utara	utara	PROPN
ijtc-463	51	27	vitisia	vitisia	PROPN
ijtc-463	51	28	,	,	PUNCT
ijtc-463	51	29	ratna	ratna	PROPN
ijtc-463	51	30	,	,	PUNCT
ijtc-463	51	31	harjo	harjo	NOUN
ijtc-463	51	32	,	,	PUNCT
ijtc-463	51	33	and	and	CCONJ
ijtc-463	51	34	oktavia	oktavia	VERB
ijtc-463	51	35	194	194	NUM
ijtc-463	52	1	|	|	ADV
ijtc-463	52	2	ilomata	ilomata	PROPN
ijtc-463	52	3	international	international	ADJ
ijtc-463	52	4	journal	journal	NOUN
ijtc-463	52	5	of	of	ADP
ijtc-463	52	6	tax	tax	PROPN
ijtc-463	52	7	&	&	CCONJ
ijtc-463	52	8	accounting	accounting	PROPN
ijtc-463	52	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-463	52	10	e.	e.	PROPN
ijtc-463	52	11	tax	tax	PROPN
ijtc-463	52	12	compliance	compliance	NOUN
ijtc-463	52	13	tax	tax	NOUN
ijtc-463	52	14	compliance	compliance	NOUN
ijtc-463	52	15	is	be	AUX
ijtc-463	52	16	a	a	DET
ijtc-463	52	17	condition	condition	NOUN
ijtc-463	52	18	in	in	ADP
ijtc-463	52	19	which	which	PRON
ijtc-463	52	20	the	the	DET
ijtc-463	52	21	taxpayer	taxpayer	NOUN
ijtc-463	52	22	fulfills	fulfill	VERB
ijtc-463	52	23	all	all	DET
ijtc-463	52	24	tax	tax	NOUN
ijtc-463	52	25	obligations	obligation	NOUN
ijtc-463	52	26	and	and	CCONJ
ijtc-463	52	27	carries	carry	VERB
ijtc-463	52	28	out	out	ADP
ijtc-463	52	29	his	his	PRON
ijtc-463	52	30	taxation	taxation	NOUN
ijtc-463	52	31	rights	right	NOUN
ijtc-463	52	32	in	in	ADP
ijtc-463	52	33	accordance	accordance	NOUN
ijtc-463	52	34	with	with	ADP
ijtc-463	52	35	the	the	DET
ijtc-463	52	36	applicable	applicable	ADJ
ijtc-463	52	37	laws	law	NOUN
ijtc-463	52	38	and	and	CCONJ
ijtc-463	52	39	tax	tax	NOUN
ijtc-463	52	40	regulations	regulation	NOUN
ijtc-463	52	41	(	(	PUNCT
ijtc-463	52	42	harjo	harjo	NOUN
ijtc-463	52	43	,	,	PUNCT
ijtc-463	52	44	2019	2019	NUM
ijtc-463	52	45	)	)	PUNCT
ijtc-463	52	46	.	.	PUNCT
ijtc-463	53	1	f.	f.	PROPN
ijtc-463	53	2	pph	pph	PROPN
ijtc-463	53	3	21	21	NUM
ijtc-463	53	4	incentives	incentive	NOUN
ijtc-463	53	5	borne	bear	VERB
ijtc-463	53	6	by	by	ADP
ijtc-463	53	7	the	the	DET
ijtc-463	53	8	government	government	NOUN
ijtc-463	53	9	according	accord	VERB
ijtc-463	53	10	to	to	ADP
ijtc-463	53	11	the	the	DET
ijtc-463	53	12	regulation	regulation	NOUN
ijtc-463	53	13	of	of	ADP
ijtc-463	53	14	the	the	DET
ijtc-463	53	15	minister	minister	NOUN
ijtc-463	53	16	of	of	ADP
ijtc-463	53	17	finance	finance	NOUN
ijtc-463	53	18	number	number	NOUN
ijtc-463	53	19	110	110	NUM
ijtc-463	53	20	/	/	SYM
ijtc-463	53	21	pmk.03/2020	pmk.03/2020	NOUN
ijtc-463	53	22	income	income	NOUN
ijtc-463	53	23	tax	tax	NOUN
ijtc-463	53	24	incentives	incentive	NOUN
ijtc-463	53	25	article	article	NOUN
ijtc-463	53	26	21	21	NUM
ijtc-463	53	27	dtp	dtp	PROPN
ijtc-463	53	28	is	be	AUX
ijtc-463	53	29	about	about	ADP
ijtc-463	53	30	taxing	tax	VERB
ijtc-463	53	31	the	the	DET
ijtc-463	53	32	income	income	NOUN
ijtc-463	53	33	of	of	ADP
ijtc-463	53	34	individual	individual	ADJ
ijtc-463	53	35	taxpayers	taxpayer	NOUN
ijtc-463	53	36	borne	bear	VERB
ijtc-463	53	37	by	by	ADP
ijtc-463	53	38	the	the	DET
ijtc-463	53	39	government	government	NOUN
ijtc-463	53	40	during	during	ADP
ijtc-463	53	41	the	the	DET
ijtc-463	53	42	april	april	PROPN
ijtc-463	53	43	2020	2020	NUM
ijtc-463	53	44	tax	tax	NOUN
ijtc-463	53	45	period	period	NOUN
ijtc-463	53	46	until	until	ADP
ijtc-463	53	47	the	the	DET
ijtc-463	53	48	december	december	PROPN
ijtc-463	53	49	2020	2020	NUM
ijtc-463	53	50	tax	tax	NOUN
ijtc-463	53	51	period	period	NOUN
ijtc-463	53	52	.	.	PUNCT
ijtc-463	54	1	criteria	criterion	NOUN
ijtc-463	54	2	for	for	ADP
ijtc-463	54	3	individuals	individual	NOUN
ijtc-463	54	4	who	who	PRON
ijtc-463	54	5	can	can	AUX
ijtc-463	54	6	obtain	obtain	VERB
ijtc-463	54	7	tax	tax	NOUN
ijtc-463	54	8	incentives	incentive	NOUN
ijtc-463	54	9	this	this	PRON
ijtc-463	54	10	is	be	AUX
ijtc-463	54	11	an	an	DET
ijtc-463	54	12	employee	employee	NOUN
ijtc-463	54	13	who	who	PRON
ijtc-463	54	14	earns	earn	VERB
ijtc-463	54	15	income	income	NOUN
ijtc-463	54	16	from	from	ADP
ijtc-463	54	17	an	an	DET
ijtc-463	54	18	employer	employer	NOUN
ijtc-463	54	19	who	who	PRON
ijtc-463	54	20	has	have	VERB
ijtc-463	54	21	a	a	DET
ijtc-463	54	22	business	business	NOUN
ijtc-463	54	23	field	field	NOUN
ijtc-463	54	24	classification	classification	NOUN
ijtc-463	54	25	code	code	NOUN
ijtc-463	54	26	(	(	PUNCT
ijtc-463	54	27	klu	klu	PROPN
ijtc-463	54	28	)	)	PUNCT
ijtc-463	54	29	or	or	CCONJ
ijtc-463	54	30	an	an	DET
ijtc-463	54	31	export	export	NOUN
ijtc-463	54	32	destination	destination	NOUN
ijtc-463	54	33	import	import	NOUN
ijtc-463	54	34	facility	facility	NOUN
ijtc-463	54	35	(	(	PUNCT
ijtc-463	54	36	kite	kite	NOUN
ijtc-463	54	37	)	)	PUNCT
ijtc-463	54	38	.	.	PUNCT
ijtc-463	55	1	the	the	DET
ijtc-463	55	2	employee	employee	NOUN
ijtc-463	55	3	must	must	AUX
ijtc-463	55	4	also	also	ADV
ijtc-463	55	5	have	have	VERB
ijtc-463	55	6	a	a	DET
ijtc-463	55	7	tin	tin	NOUN
ijtc-463	55	8	and	and	CCONJ
ijtc-463	55	9	income	income	NOUN
ijtc-463	55	10	for	for	ADP
ijtc-463	55	11	the	the	DET
ijtc-463	55	12	period	period	NOUN
ijtc-463	55	13	in	in	ADP
ijtc-463	55	14	question	question	NOUN
ijtc-463	55	15	and	and	CCONJ
ijtc-463	55	16	earn	earn	VERB
ijtc-463	55	17	a	a	DET
ijtc-463	55	18	gross	gross	ADJ
ijtc-463	55	19	income	income	NOUN
ijtc-463	55	20	of	of	ADP
ijtc-463	55	21	not	not	PART
ijtc-463	55	22	more	more	ADJ
ijtc-463	55	23	than	than	ADP
ijtc-463	55	24	rp.200,000,000	rp.200,000,000	NUM
ijtc-463	55	25	in	in	ADP
ijtc-463	55	26	a	a	DET
ijtc-463	55	27	year	year	NOUN
ijtc-463	55	28	.	.	PUNCT
ijtc-463	56	1			X
ijtc-463	56	2	conceptual	conceptual	ADJ
ijtc-463	56	3	framework	framework	NOUN
ijtc-463	56	4	tax	tax	NOUN
ijtc-463	56	5	is	be	AUX
ijtc-463	56	6	a	a	DET
ijtc-463	56	7	mandatory	mandatory	ADJ
ijtc-463	56	8	contribution	contribution	NOUN
ijtc-463	56	9	of	of	ADP
ijtc-463	56	10	society	society	NOUN
ijtc-463	56	11	to	to	ADP
ijtc-463	56	12	the	the	DET
ijtc-463	56	13	state	state	NOUN
ijtc-463	56	14	.	.	PUNCT
ijtc-463	57	1	however	however	ADV
ijtc-463	57	2	,	,	PUNCT
ijtc-463	57	3	with	with	ADP
ijtc-463	57	4	the	the	DET
ijtc-463	57	5	corona	corona	NOUN
ijtc-463	57	6	virus	virus	NOUN
ijtc-463	57	7	that	that	PRON
ijtc-463	57	8	hit	hit	VERB
ijtc-463	57	9	indonesia	indonesia	PROPN
ijtc-463	57	10	in	in	ADP
ijtc-463	57	11	2020	2020	NUM
ijtc-463	57	12	,	,	PUNCT
ijtc-463	57	13	the	the	DET
ijtc-463	57	14	government	government	NOUN
ijtc-463	57	15	made	make	VERB
ijtc-463	57	16	efforts	effort	NOUN
ijtc-463	57	17	to	to	PART
ijtc-463	57	18	achieve	achieve	VERB
ijtc-463	57	19	the	the	DET
ijtc-463	57	20	tax	tax	NOUN
ijtc-463	57	21	revenue	revenue	NOUN
ijtc-463	57	22	target	target	NOUN
ijtc-463	57	23	by	by	ADP
ijtc-463	57	24	finally	finally	ADV
ijtc-463	57	25	revising	revise	VERB
ijtc-463	57	26	the	the	DET
ijtc-463	57	27	tax	tax	NOUN
ijtc-463	57	28	incentives	incentive	NOUN
ijtc-463	57	29	for	for	ADP
ijtc-463	57	30	2020	2020	NUM
ijtc-463	57	31	.	.	PUNCT
ijtc-463	58	1	however	however	ADV
ijtc-463	58	2	,	,	PUNCT
ijtc-463	58	3	currently	currently	ADV
ijtc-463	58	4	the	the	DET
ijtc-463	58	5	absorption	absorption	NOUN
ijtc-463	58	6	of	of	ADP
ijtc-463	58	7	pph	pph	PROPN
ijtc-463	58	8	21	21	NUM
ijtc-463	58	9	tax	tax	NOUN
ijtc-463	58	10	incentives	incentive	NOUN
ijtc-463	58	11	borne	bear	VERB
ijtc-463	58	12	by	by	ADP
ijtc-463	58	13	the	the	DET
ijtc-463	58	14	government	government	NOUN
ijtc-463	58	15	is	be	AUX
ijtc-463	58	16	still	still	ADV
ijtc-463	58	17	low	low	ADJ
ijtc-463	58	18	and	and	CCONJ
ijtc-463	58	19	this	this	PRON
ijtc-463	58	20	is	be	AUX
ijtc-463	58	21	because	because	SCONJ
ijtc-463	58	22	there	there	PRON
ijtc-463	58	23	are	be	VERB
ijtc-463	58	24	still	still	ADV
ijtc-463	58	25	many	many	ADJ
ijtc-463	58	26	taxpayers	taxpayer	NOUN
ijtc-463	58	27	who	who	PRON
ijtc-463	58	28	use	use	VERB
ijtc-463	58	29	the	the	DET
ijtc-463	58	30	facilities	facility	NOUN
ijtc-463	58	31	who	who	PRON
ijtc-463	58	32	have	have	AUX
ijtc-463	58	33	not	not	PART
ijtc-463	58	34	reported	report	VERB
ijtc-463	58	35	in	in	ADP
ijtc-463	58	36	an	an	DET
ijtc-463	58	37	orderly	orderly	ADJ
ijtc-463	58	38	and	and	CCONJ
ijtc-463	58	39	obedient	obedient	ADJ
ijtc-463	58	40	manner	manner	NOUN
ijtc-463	58	41	.	.	PUNCT
ijtc-463	59	1	therefore	therefore	ADV
ijtc-463	59	2	,	,	PUNCT
ijtc-463	59	3	taxpayer	taxpayer	NOUN
ijtc-463	59	4	compliance	compliance	NOUN
ijtc-463	59	5	is	be	AUX
ijtc-463	59	6	required	require	VERB
ijtc-463	59	7	which	which	PRON
ijtc-463	59	8	is	be	AUX
ijtc-463	59	9	driven	drive	VERB
ijtc-463	59	10	by	by	ADP
ijtc-463	59	11	regulatory	regulatory	ADJ
ijtc-463	59	12	enforcement	enforcement	NOUN
ijtc-463	59	13	(	(	PUNCT
ijtc-463	59	14	the	the	DET
ijtc-463	59	15	power	power	NOUN
ijtc-463	59	16	of	of	ADP
ijtc-463	59	17	tax	tax	NOUN
ijtc-463	59	18	authorities	authority	NOUN
ijtc-463	59	19	)	)	PUNCT
ijtc-463	59	20	and	and	CCONJ
ijtc-463	59	21	compliance	compliance	NOUN
ijtc-463	59	22	with	with	ADP
ijtc-463	59	23	incentives	incentive	NOUN
ijtc-463	59	24	from	from	ADP
ijtc-463	59	25	within	within	ADP
ijtc-463	59	26	the	the	DET
ijtc-463	59	27	taxpayer	taxpayer	NOUN
ijtc-463	59	28	(	(	PUNCT
ijtc-463	59	29	tax	tax	NOUN
ijtc-463	59	30	morale	morale	NOUN
ijtc-463	59	31	)	)	PUNCT
ijtc-463	59	32	caused	cause	VERB
ijtc-463	59	33	by	by	ADP
ijtc-463	59	34	trust	trust	NOUN
ijtc-463	59	35	in	in	ADP
ijtc-463	59	36	tax	tax	NOUN
ijtc-463	59	37	authorities	authority	NOUN
ijtc-463	59	38	/	/	SYM
ijtc-463	59	39	government	government	NOUN
ijtc-463	59	40	(	(	PUNCT
ijtc-463	59	41	trust	trust	NOUN
ijtc-463	59	42	to	to	ADP
ijtc-463	59	43	tax	tax	NOUN
ijtc-463	59	44	authorities	authority	NOUN
ijtc-463	59	45	)	)	PUNCT
ijtc-463	59	46	.	.	PUNCT
ijtc-463	60	1	in	in	ADP
ijtc-463	60	2	the	the	DET
ijtc-463	60	3	strategy	strategy	NOUN
ijtc-463	60	4	,	,	PUNCT
ijtc-463	60	5	it	it	PRON
ijtc-463	60	6	is	be	AUX
ijtc-463	60	7	necessary	necessary	ADJ
ijtc-463	60	8	to	to	PART
ijtc-463	60	9	identify	identify	VERB
ijtc-463	60	10	the	the	DET
ijtc-463	60	11	fundamental	fundamental	ADJ
ijtc-463	60	12	problems	problem	NOUN
ijtc-463	60	13	and	and	CCONJ
ijtc-463	60	14	a	a	DET
ijtc-463	60	15	comprehensive	comprehensive	ADJ
ijtc-463	60	16	approach	approach	NOUN
ijtc-463	60	17	as	as	ADP
ijtc-463	60	18	a	a	DET
ijtc-463	60	19	guiding	guide	VERB
ijtc-463	60	20	policy	policy	NOUN
ijtc-463	60	21	to	to	PART
ijtc-463	60	22	overcome	overcome	VERB
ijtc-463	60	23	these	these	DET
ijtc-463	60	24	problems	problem	NOUN
ijtc-463	60	25	,	,	PUNCT
ijtc-463	60	26	as	as	ADV
ijtc-463	60	27	well	well	ADV
ijtc-463	60	28	as	as	ADP
ijtc-463	60	29	the	the	DET
ijtc-463	60	30	existence	existence	NOUN
ijtc-463	60	31	of	of	ADP
ijtc-463	60	32	interrelated	interrelated	ADJ
ijtc-463	60	33	and	and	CCONJ
ijtc-463	60	34	beneficial	beneficial	ADJ
ijtc-463	60	35	actions	action	NOUN
ijtc-463	60	36	between	between	ADP
ijtc-463	60	37	taxpayers	taxpayer	NOUN
ijtc-463	60	38	and	and	CCONJ
ijtc-463	60	39	tax	tax	NOUN
ijtc-463	60	40	authorities	authority	NOUN
ijtc-463	60	41	.	.	PUNCT
ijtc-463	61	1	to	to	PART
ijtc-463	61	2	describe	describe	VERB
ijtc-463	61	3	this	this	DET
ijtc-463	61	4	strategy	strategy	NOUN
ijtc-463	61	5	,	,	PUNCT
ijtc-463	61	6	this	this	DET
ijtc-463	61	7	study	study	NOUN
ijtc-463	61	8	uses	use	VERB
ijtc-463	61	9	theory	theory	NOUN
ijtc-463	61	10	of	of	ADP
ijtc-463	61	11	strategy	strategy	NOUN
ijtc-463	61	12	with	with	ADP
ijtc-463	61	13	an	an	DET
ijtc-463	61	14	approach	approach	NOUN
ijtc-463	61	15	of	of	ADP
ijtc-463	61	16	three	three	NUM
ijtc-463	61	17	core	core	ADJ
ijtc-463	61	18	elements	element	NOUN
ijtc-463	61	19	of	of	ADP
ijtc-463	61	20	the	the	DET
ijtc-463	61	21	strategy	strategy	NOUN
ijtc-463	61	22	,	,	PUNCT
ijtc-463	61	23	namely	namely	ADV
ijtc-463	61	24	the	the	DET
ijtc-463	61	25	first	first	ADJ
ijtc-463	61	26	diagnosis	diagnosis	NOUN
ijtc-463	61	27	/	/	SYM
ijtc-463	61	28	problem	problem	NOUN
ijtc-463	61	29	identification	identification	NOUN
ijtc-463	61	30	(	(	PUNCT
ijtc-463	61	31	diagnosis	diagnosis	NOUN
ijtc-463	61	32	)	)	PUNCT
ijtc-463	61	33	,	,	PUNCT
ijtc-463	61	34	the	the	DET
ijtc-463	61	35	second	second	NOUN
ijtc-463	61	36	is	be	AUX
ijtc-463	61	37	a	a	DET
ijtc-463	61	38	guiding	guide	VERB
ijtc-463	61	39	policy	policy	NOUN
ijtc-463	61	40	,	,	PUNCT
ijtc-463	61	41	namely	namely	ADV
ijtc-463	61	42	tax	tax	NOUN
ijtc-463	61	43	enforcement	enforcement	NOUN
ijtc-463	61	44	and	and	CCONJ
ijtc-463	61	45	tax	tax	NOUN
ijtc-463	61	46	morale	morale	NOUN
ijtc-463	61	47	.	.	PUNCT
ijtc-463	62	1	taxpayer	taxpayer	NOUN
ijtc-463	62	2	morals	moral	NOUN
ijtc-463	62	3	)	)	PUNCT
ijtc-463	62	4	and	and	CCONJ
ijtc-463	62	5	the	the	DET
ijtc-463	62	6	three	three	NUM
ijtc-463	62	7	coherent	coherent	ADJ
ijtc-463	62	8	actions	action	NOUN
ijtc-463	62	9	(	(	PUNCT
ijtc-463	62	10	set	set	VERB
ijtc-463	62	11	of	of	ADP
ijtc-463	62	12	coherent	coherent	ADJ
ijtc-463	62	13	actions	action	NOUN
ijtc-463	62	14	)	)	PUNCT
ijtc-463	62	15	.	.	PUNCT
ijtc-463	63	1	diagnosis	diagnosis	NOUN
ijtc-463	63	2	/	/	SYM
ijtc-463	63	3	identification	identification	NOUN
ijtc-463	63	4	of	of	ADP
ijtc-463	63	5	problems	problem	NOUN
ijtc-463	63	6	in	in	ADP
ijtc-463	63	7	this	this	DET
ijtc-463	63	8	case	case	NOUN
ijtc-463	63	9	is	be	AUX
ijtc-463	63	10	tax	tax	NOUN
ijtc-463	63	11	non	non	ADJ
ijtc-463	63	12	-	-	ADJ
ijtc-463	63	13	compliance	compliance	ADJ
ijtc-463	63	14	and	and	CCONJ
ijtc-463	63	15	guiding	guide	VERB
ijtc-463	63	16	policies	policy	NOUN
ijtc-463	63	17	as	as	ADP
ijtc-463	63	18	a	a	DET
ijtc-463	63	19	comprehensive	comprehensive	ADJ
ijtc-463	63	20	approach	approach	NOUN
ijtc-463	63	21	to	to	ADP
ijtc-463	63	22	resolving	resolve	VERB
ijtc-463	63	23	the	the	DET
ijtc-463	63	24	results	result	NOUN
ijtc-463	63	25	of	of	ADP
ijtc-463	63	26	problem	problem	NOUN
ijtc-463	63	27	identification	identification	NOUN
ijtc-463	63	28	.	.	PUNCT
ijtc-463	64	1	this	this	DET
ijtc-463	64	2	approach	approach	NOUN
ijtc-463	64	3	is	be	AUX
ijtc-463	64	4	the	the	DET
ijtc-463	64	5	enforcement	enforcement	NOUN
ijtc-463	64	6	of	of	ADP
ijtc-463	64	7	tax	tax	NOUN
ijtc-463	64	8	law	law	NOUN
ijtc-463	64	9	and	and	CCONJ
ijtc-463	64	10	taxpayer	taxpayer	NOUN
ijtc-463	64	11	morale	morale	NOUN
ijtc-463	64	12	(	(	PUNCT
ijtc-463	64	13	rumelt	rumelt	NOUN
ijtc-463	64	14	,	,	PUNCT
ijtc-463	64	15	2012	2012	NUM
ijtc-463	64	16	)	)	PUNCT
ijtc-463	64	17	.	.	PUNCT
ijtc-463	65	1	from	from	ADP
ijtc-463	65	2	these	these	DET
ijtc-463	65	3	problems	problem	NOUN
ijtc-463	65	4	and	and	CCONJ
ijtc-463	65	5	guiding	guiding	NOUN
ijtc-463	65	6	policies	policy	NOUN
ijtc-463	65	7	,	,	PUNCT
ijtc-463	65	8	interrelated	interrelated	ADJ
ijtc-463	65	9	actions	action	NOUN
ijtc-463	65	10	can	can	AUX
ijtc-463	65	11	be	be	AUX
ijtc-463	65	12	taken	take	VERB
ijtc-463	65	13	(	(	PUNCT
ijtc-463	65	14	coherent	coherent	ADJ
ijtc-463	65	15	actions	action	NOUN
ijtc-463	65	16	)	)	PUNCT
ijtc-463	65	17	.	.	PUNCT
ijtc-463	66	1	coherent	coherent	ADJ
ijtc-463	66	2	actions	action	NOUN
ijtc-463	66	3	in	in	ADP
ijtc-463	66	4	tax	tax	NOUN
ijtc-463	66	5	enforcement	enforcement	NOUN
ijtc-463	66	6	are	be	AUX
ijtc-463	66	7	:	:	PUNCT
ijtc-463	66	8	a.	a.	NOUN
ijtc-463	66	9	tax	tax	NOUN
ijtc-463	66	10	audit	audit	NOUN
ijtc-463	66	11	(	(	PUNCT
ijtc-463	66	12	tax	tax	NOUN
ijtc-463	66	13	audit	audit	NOUN
ijtc-463	66	14	)	)	PUNCT
ijtc-463	66	15	b.	b.	PROPN
ijtc-463	66	16	tax	tax	PROPN
ijtc-463	66	17	investigation	investigation	NOUN
ijtc-463	66	18	(	(	PUNCT
ijtc-463	66	19	tax	tax	NOUN
ijtc-463	66	20	investigation	investigation	NOUN
ijtc-463	66	21	)	)	PUNCT
ijtc-463	66	22	c.	c.	PROPN
ijtc-463	66	23	tax	tax	NOUN
ijtc-463	66	24	collection	collection	NOUN
ijtc-463	66	25	,	,	PUNCT
ijtc-463	66	26	active	active	ADJ
ijtc-463	66	27	tax	tax	NOUN
ijtc-463	66	28	collection	collection	NOUN
ijtc-463	66	29	,	,	PUNCT
ijtc-463	66	30	including	include	VERB
ijtc-463	66	31	giving	give	VERB
ijtc-463	66	32	a	a	DET
ijtc-463	66	33	warning	warning	NOUN
ijtc-463	66	34	letter	letter	NOUN
ijtc-463	66	35	to	to	ADP
ijtc-463	66	36	taxpayers	taxpayer	NOUN
ijtc-463	66	37	.	.	PUNCT
ijtc-463	67	1	meanwhile	meanwhile	ADV
ijtc-463	67	2	,	,	PUNCT
ijtc-463	67	3	coherent	coherent	ADJ
ijtc-463	67	4	actions	action	NOUN
ijtc-463	67	5	in	in	ADP
ijtc-463	67	6	building	build	VERB
ijtc-463	67	7	the	the	DET
ijtc-463	67	8	moral	moral	ADJ
ijtc-463	67	9	values	value	NOUN
ijtc-463	67	10	of	of	ADP
ijtc-463	67	11	taxpayers	taxpayer	NOUN
ijtc-463	67	12	are	be	AUX
ijtc-463	67	13	:	:	PUNCT
ijtc-463	67	14	a.	a.	NOUN
ijtc-463	67	15	develop	develop	VERB
ijtc-463	67	16	an	an	DET
ijtc-463	67	17	attitude	attitude	NOUN
ijtc-463	67	18	of	of	ADP
ijtc-463	67	19	empathy	empathy	NOUN
ijtc-463	67	20	or	or	CCONJ
ijtc-463	67	21	feel	feel	VERB
ijtc-463	67	22	for	for	ADP
ijtc-463	67	23	taxpayers	taxpayer	NOUN
ijtc-463	67	24	and	and	CCONJ
ijtc-463	67	25	society	society	NOUN
ijtc-463	67	26	in	in	ADP
ijtc-463	67	27	general	general	ADJ
ijtc-463	67	28	.	.	PUNCT
ijtc-463	68	1	b.	b.	PROPN
ijtc-463	68	2	build	build	VERB
ijtc-463	68	3	taxpayer	taxpayer	NOUN
ijtc-463	68	4	morale	morale	NOUN
ijtc-463	68	5	and	and	CCONJ
ijtc-463	68	6	help	help	VERB
ijtc-463	68	7	taxpayers	taxpayer	NOUN
ijtc-463	68	8	to	to	PART
ijtc-463	68	9	distinguish	distinguish	VERB
ijtc-463	68	10	between	between	ADP
ijtc-463	68	11	right	right	NOUN
ijtc-463	68	12	and	and	CCONJ
ijtc-463	68	13	wrong	wrong	ADJ
ijtc-463	68	14	from	from	ADP
ijtc-463	68	15	a	a	DET
ijtc-463	68	16	tax	tax	NOUN
ijtc-463	68	17	compliance	compliance	NOUN
ijtc-463	68	18	perspective	perspective	NOUN
ijtc-463	68	19	.	.	PUNCT
ijtc-463	69	1	c.	c.	PROPN
ijtc-463	69	2	developing	develop	VERB
ijtc-463	69	3	justice	justice	NOUN
ijtc-463	69	4	,	,	PUNCT
ijtc-463	69	5	namely	namely	ADV
ijtc-463	69	6	by	by	ADP
ijtc-463	69	7	developing	develop	VERB
ijtc-463	69	8	an	an	DET
ijtc-463	69	9	open	open	ADJ
ijtc-463	69	10	attitude	attitude	NOUN
ijtc-463	69	11	and	and	CCONJ
ijtc-463	69	12	behaving	behave	VERB
ijtc-463	69	13	in	in	ADP
ijtc-463	69	14	a	a	DET
ijtc-463	69	15	balanced	balanced	ADJ
ijtc-463	69	16	manner	manner	NOUN
ijtc-463	69	17	,	,	PUNCT
ijtc-463	69	18	without	without	ADP
ijtc-463	69	19	discriminating	discriminate	VERB
ijtc-463	69	20	against	against	ADP
ijtc-463	69	21	anything	anything	PRON
ijtc-463	69	22	.	.	PUNCT
ijtc-463	70	1	strategy	strategy	NOUN
ijtc-463	70	2	for	for	ADP
ijtc-463	70	3	improving	improve	VERB
ijtc-463	70	4	taxpayer	taxpayer	NOUN
ijtc-463	70	5	compliance	compliance	NOUN
ijtc-463	70	6	through	through	ADP
ijtc-463	70	7	the	the	DET
ijtc-463	70	8	giving	giving	NOUN
ijtc-463	70	9	of	of	ADP
ijtc-463	70	10	tax	tax	NOUN
ijtc-463	70	11	incentives	incentive	NOUN
ijtc-463	70	12	pph	pph	PROPN
ijtc-463	70	13	21	21	NUM
ijtc-463	70	14	borne	bear	VERB
ijtc-463	70	15	by	by	ADP
ijtc-463	70	16	the	the	DET
ijtc-463	70	17	government	government	NOUN
ijtc-463	70	18	during	during	ADP
ijtc-463	70	19	the	the	DET
ijtc-463	70	20	covid-19	covid-19	PROPN
ijtc-463	70	21	pandemic	pandemic	NOUN
ijtc-463	70	22	at	at	ADP
ijtc-463	70	23	kpp	kpp	PROPN
ijtc-463	70	24	pratama	pratama	NOUN
ijtc-463	70	25	bekasi	bekasi	PROPN
ijtc-463	70	26	utara	utara	PROPN
ijtc-463	70	27	vitisia	vitisia	PROPN
ijtc-463	70	28	,	,	PUNCT
ijtc-463	70	29	ratna	ratna	PROPN
ijtc-463	70	30	,	,	PUNCT
ijtc-463	70	31	harjo	harjo	NOUN
ijtc-463	70	32	,	,	PUNCT
ijtc-463	70	33	and	and	CCONJ
ijtc-463	70	34	oktavia	oktavia	VERB
ijtc-463	70	35	195	195	NUM
ijtc-463	70	36	|	|	ADV
ijtc-463	70	37	ilomata	ilomata	PROPN
ijtc-463	70	38	international	international	ADJ
ijtc-463	70	39	journal	journal	NOUN
ijtc-463	70	40	of	of	ADP
ijtc-463	70	41	tax	tax	PROPN
ijtc-463	70	42	&	&	CCONJ
ijtc-463	70	43	accounting	accounting	PROPN
ijtc-463	70	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-463	70	45			NOUN
ijtc-463	70	46	conceptual	conceptual	ADJ
ijtc-463	70	47	model	model	NOUN
ijtc-463	70	48	figure	figure	NOUN
ijtc-463	70	49	1	1	NUM
ijtc-463	70	50	.	.	PUNCT
ijtc-463	70	51	conceptual	conceptual	ADJ
ijtc-463	70	52	model	model	PROPN
ijtc-463	70	53	source	source	NOUN
ijtc-463	70	54	:	:	PUNCT
ijtc-463	70	55	(	(	PUNCT
ijtc-463	70	56	rumelt	rumelt	NOUN
ijtc-463	70	57	,	,	PUNCT
ijtc-463	70	58	2012	2012	NUM
ijtc-463	70	59	)	)	PUNCT
ijtc-463	70	60	.	.	PUNCT
ijtc-463	71	1	method	method	PROPN
ijtc-463	71	2	a.	a.	NOUN
ijtc-463	71	3	approach	approach	NOUN
ijtc-463	71	4	and	and	CCONJ
ijtc-463	71	5	type	type	NOUN
ijtc-463	71	6	of	of	ADP
ijtc-463	71	7	research	research	NOUN
ijtc-463	71	8	judging	judge	VERB
ijtc-463	71	9	from	from	ADP
ijtc-463	71	10	the	the	DET
ijtc-463	71	11	type	type	NOUN
ijtc-463	71	12	of	of	ADP
ijtc-463	71	13	data	datum	NOUN
ijtc-463	71	14	,	,	PUNCT
ijtc-463	71	15	the	the	DET
ijtc-463	71	16	research	research	NOUN
ijtc-463	71	17	approach	approach	NOUN
ijtc-463	71	18	used	use	VERB
ijtc-463	71	19	in	in	ADP
ijtc-463	71	20	this	this	DET
ijtc-463	71	21	study	study	NOUN
ijtc-463	71	22	is	be	AUX
ijtc-463	71	23	a	a	DET
ijtc-463	71	24	qualitative	qualitative	ADJ
ijtc-463	71	25	approach	approach	NOUN
ijtc-463	71	26	.	.	PUNCT
ijtc-463	72	1	qualitative	qualitative	NOUN
ijtc-463	72	2	is	be	AUX
ijtc-463	72	3	used	use	VERB
ijtc-463	72	4	to	to	PART
ijtc-463	72	5	understand	understand	VERB
ijtc-463	72	6	the	the	DET
ijtc-463	72	7	phenomenon	phenomenon	NOUN
ijtc-463	72	8	of	of	ADP
ijtc-463	72	9	what	what	PRON
ijtc-463	72	10	is	be	AUX
ijtc-463	72	11	experienced	experience	VERB
ijtc-463	72	12	by	by	ADP
ijtc-463	72	13	the	the	DET
ijtc-463	72	14	research	research	NOUN
ijtc-463	72	15	subject	subject	NOUN
ijtc-463	72	16	holistically	holistically	ADV
ijtc-463	72	17	,	,	PUNCT
ijtc-463	72	18	and	and	CCONJ
ijtc-463	72	19	by	by	ADP
ijtc-463	72	20	way	way	NOUN
ijtc-463	72	21	of	of	ADP
ijtc-463	72	22	description	description	NOUN
ijtc-463	72	23	in	in	ADP
ijtc-463	72	24	the	the	DET
ijtc-463	72	25	form	form	NOUN
ijtc-463	72	26	of	of	ADP
ijtc-463	72	27	words	word	NOUN
ijtc-463	72	28	and	and	CCONJ
ijtc-463	72	29	language	language	NOUN
ijtc-463	72	30	,	,	PUNCT
ijtc-463	72	31	in	in	ADP
ijtc-463	72	32	a	a	DET
ijtc-463	72	33	special	special	ADJ
ijtc-463	72	34	natural	natural	ADJ
ijtc-463	72	35	context	context	NOUN
ijtc-463	72	36	and	and	CCONJ
ijtc-463	72	37	by	by	ADP
ijtc-463	72	38	utilizing	utilize	VERB
ijtc-463	72	39	various	various	ADJ
ijtc-463	72	40	natural	natural	ADJ
ijtc-463	72	41	methods	method	NOUN
ijtc-463	72	42	.	.	PUNCT
ijtc-463	73	1	b.	b.	PROPN
ijtc-463	73	2	data	data	PROPN
ijtc-463	73	3	collection	collection	NOUN
ijtc-463	73	4	techniques	technique	NOUN
ijtc-463	73	5	data	data	NOUN
ijtc-463	73	6	collection	collection	NOUN
ijtc-463	73	7	methods	method	NOUN
ijtc-463	73	8	are	be	AUX
ijtc-463	73	9	the	the	DET
ijtc-463	73	10	methods	method	NOUN
ijtc-463	73	11	used	use	VERB
ijtc-463	73	12	by	by	ADP
ijtc-463	73	13	researchers	researcher	NOUN
ijtc-463	73	14	to	to	PART
ijtc-463	73	15	collect	collect	VERB
ijtc-463	73	16	data	datum	NOUN
ijtc-463	73	17	.	.	PUNCT
ijtc-463	74	1	without	without	ADP
ijtc-463	74	2	knowing	know	VERB
ijtc-463	74	3	the	the	DET
ijtc-463	74	4	data	datum	NOUN
ijtc-463	74	5	collection	collection	NOUN
ijtc-463	74	6	techniques	technique	NOUN
ijtc-463	74	7	,	,	PUNCT
ijtc-463	74	8	the	the	DET
ijtc-463	74	9	researcher	researcher	NOUN
ijtc-463	74	10	will	will	AUX
ijtc-463	74	11	not	not	PART
ijtc-463	74	12	get	get	VERB
ijtc-463	74	13	data	datum	NOUN
ijtc-463	74	14	that	that	PRON
ijtc-463	74	15	meets	meet	VERB
ijtc-463	74	16	the	the	DET
ijtc-463	74	17	data	data	NOUN
ijtc-463	74	18	standards	standard	NOUN
ijtc-463	74	19	set	set	VERB
ijtc-463	74	20	.	.	PUNCT
ijtc-463	75	1	data	datum	NOUN
ijtc-463	75	2	collection	collection	NOUN
ijtc-463	75	3	techniques	technique	NOUN
ijtc-463	75	4	carried	carry	VERB
ijtc-463	75	5	out	out	ADP
ijtc-463	75	6	by	by	ADP
ijtc-463	75	7	researchers	researcher	NOUN
ijtc-463	75	8	include	include	VERB
ijtc-463	75	9	:	:	PUNCT
ijtc-463	75	10	observation	observation	NOUN
ijtc-463	75	11	,	,	PUNCT
ijtc-463	75	12	documentation	documentation	NOUN
ijtc-463	75	13	,	,	PUNCT
ijtc-463	75	14	and	and	CCONJ
ijtc-463	75	15	interview	interview	NOUN
ijtc-463	75	16	(	(	PUNCT
ijtc-463	75	17	spradley	spradley	NOUN
ijtc-463	75	18	,	,	PUNCT
ijtc-463	75	19	1979	1979	NUM
ijtc-463	75	20	;	;	PUNCT
ijtc-463	75	21	sugiyono	sugiyono	NOUN
ijtc-463	75	22	,	,	PUNCT
ijtc-463	75	23	2019	2019	NUM
ijtc-463	75	24	;	;	PUNCT
ijtc-463	75	25	wirman	wirman	NOUN
ijtc-463	75	26	,	,	PUNCT
ijtc-463	75	27	2012	2012	NUM
ijtc-463	75	28	)	)	PUNCT
ijtc-463	75	29	.	.	PUNCT
ijtc-463	76	1	c.	c.	PROPN
ijtc-463	76	2	data	data	PROPN
ijtc-463	76	3	analysis	analysis	NOUN
ijtc-463	76	4	techniques	technique	NOUN
ijtc-463	76	5	data	datum	NOUN
ijtc-463	76	6	analysis	analysis	NOUN
ijtc-463	76	7	was	be	AUX
ijtc-463	76	8	carried	carry	VERB
ijtc-463	76	9	out	out	ADP
ijtc-463	76	10	so	so	SCONJ
ijtc-463	76	11	that	that	SCONJ
ijtc-463	76	12	the	the	DET
ijtc-463	76	13	existing	exist	VERB
ijtc-463	76	14	research	research	NOUN
ijtc-463	76	15	data	datum	NOUN
ijtc-463	76	16	could	could	AUX
ijtc-463	76	17	more	more	ADV
ijtc-463	76	18	easily	easily	ADV
ijtc-463	76	19	arrive	arrive	VERB
ijtc-463	76	20	at	at	ADP
ijtc-463	76	21	the	the	DET
ijtc-463	76	22	decision	decision	NOUN
ijtc-463	76	23	-	-	PUNCT
ijtc-463	76	24	making	make	VERB
ijtc-463	76	25	process	process	NOUN
ijtc-463	76	26	.	.	PUNCT
ijtc-463	77	1	data	datum	NOUN
ijtc-463	77	2	analysis	analysis	NOUN
ijtc-463	77	3	is	be	AUX
ijtc-463	77	4	the	the	DET
ijtc-463	77	5	analysis	analysis	NOUN
ijtc-463	77	6	of	of	ADP
ijtc-463	77	7	research	research	NOUN
ijtc-463	77	8	data	datum	NOUN
ijtc-463	77	9	was	be	AUX
ijtc-463	77	10	carried	carry	VERB
ijtc-463	77	11	out	out	ADP
ijtc-463	77	12	before	before	ADP
ijtc-463	77	13	entering	enter	VERB
ijtc-463	77	14	the	the	DET
ijtc-463	77	15	field	field	NOUN
ijtc-463	77	16	,	,	PUNCT
ijtc-463	77	17	during	during	ADP
ijtc-463	77	18	the	the	DET
ijtc-463	77	19	field	field	NOUN
ijtc-463	77	20	and	and	CCONJ
ijtc-463	77	21	after	after	ADP
ijtc-463	77	22	the	the	DET
ijtc-463	77	23	field	field	NOUN
ijtc-463	77	24	(	(	PUNCT
ijtc-463	77	25	bungin	bungin	VERB
ijtc-463	77	26	,	,	PUNCT
ijtc-463	77	27	2017	2017	NUM
ijtc-463	77	28	;	;	PUNCT
ijtc-463	78	1	dai	dai	PROPN
ijtc-463	78	2	,	,	PUNCT
ijtc-463	78	3	2017	2017	NUM
ijtc-463	78	4	;	;	PUNCT
ijtc-463	78	5	moleong	moleong	PROPN
ijtc-463	78	6	,	,	PUNCT
ijtc-463	78	7	2018	2018	NUM
ijtc-463	78	8	;	;	PUNCT
ijtc-463	78	9	sugiyono	sugiyono	NOUN
ijtc-463	78	10	,	,	PUNCT
ijtc-463	78	11	2019	2019	NUM
ijtc-463	78	12	)	)	PUNCT
ijtc-463	78	13	.	.	PUNCT
ijtc-463	79	1	the	the	DET
ijtc-463	79	2	process	process	NOUN
ijtc-463	79	3	of	of	ADP
ijtc-463	79	4	data	datum	NOUN
ijtc-463	79	5	analysis	analysis	NOUN
ijtc-463	79	6	in	in	ADP
ijtc-463	79	7	this	this	DET
ijtc-463	79	8	study	study	NOUN
ijtc-463	79	9	is	be	AUX
ijtc-463	79	10	as	as	SCONJ
ijtc-463	79	11	follows	follow	VERB
ijtc-463	79	12	:	:	PUNCT
ijtc-463	79	13	data	datum	NOUN
ijtc-463	79	14	reduction	reduction	NOUN
ijtc-463	79	15	,	,	PUNCT
ijtc-463	79	16	data	datum	NOUN
ijtc-463	79	17	presentation	presentation	NOUN
ijtc-463	79	18	,	,	PUNCT
ijtc-463	79	19	and	and	CCONJ
ijtc-463	79	20	drawing	draw	VERB
ijtc-463	79	21	conclusions	conclusion	NOUN
ijtc-463	79	22	.	.	PUNCT
ijtc-463	80	1	d.	d.	PROPN
ijtc-463	80	2	research	research	PROPN
ijtc-463	80	3	location	location	NOUN
ijtc-463	80	4	and	and	CCONJ
ijtc-463	80	5	schedule	schedule	NOUN
ijtc-463	80	6	this	this	DET
ijtc-463	80	7	research	research	NOUN
ijtc-463	80	8	was	be	AUX
ijtc-463	80	9	conducted	conduct	VERB
ijtc-463	80	10	at	at	ADP
ijtc-463	80	11	the	the	DET
ijtc-463	80	12	pratama	pratama	NOUN
ijtc-463	80	13	tax	tax	NOUN
ijtc-463	80	14	office	office	NOUN
ijtc-463	80	15	,	,	PUNCT
ijtc-463	80	16	north	north	PROPN
ijtc-463	80	17	bekasi	bekasi	PROPN
ijtc-463	80	18	,	,	PUNCT
ijtc-463	80	19	graha	graha	PROPN
ijtc-463	80	20	persada	persada	PROPN
ijtc-463	80	21	2	2	NUM
ijtc-463	80	22	building	building	NOUN
ijtc-463	80	23	,	,	PUNCT
ijtc-463	80	24	jl	jl	PROPN
ijtc-463	80	25	.	.	PUNCT
ijtc-463	81	1	k.h	k.h	PROPN
ijtc-463	81	2	.	.	PROPN
ijtc-463	81	3	noer	noer	PROPN
ijtc-463	81	4	ali	ali	PROPN
ijtc-463	81	5	jl	jl	PROPN
ijtc-463	81	6	.	.	PROPN
ijtc-463	82	1	kalimalang	kalimalang	PROPN
ijtc-463	82	2	bridge	bridge	PROPN
ijtc-463	82	3	2	2	NUM
ijtc-463	82	4	no	no	NOUN
ijtc-463	82	5	.	.	PUNCT
ijtc-463	82	6	89a	89a	PROPN
ijtc-463	83	1	kec	kec	PROPN
ijtc-463	83	2	.	.	PROPN
ijtc-463	83	3	north	north	PROPN
ijtc-463	83	4	bekasi	bekasi	PROPN
ijtc-463	83	5	,	,	PUNCT
ijtc-463	83	6	bekasi	bekasi	PROPN
ijtc-463	83	7	city	city	PROPN
ijtc-463	83	8	.	.	PUNCT
ijtc-463	84	1	strategy	strategy	NOUN
ijtc-463	84	2	for	for	ADP
ijtc-463	84	3	improving	improve	VERB
ijtc-463	84	4	taxpayer	taxpayer	NOUN
ijtc-463	84	5	compliance	compliance	NOUN
ijtc-463	84	6	through	through	ADP
ijtc-463	84	7	the	the	DET
ijtc-463	84	8	giving	giving	NOUN
ijtc-463	84	9	of	of	ADP
ijtc-463	84	10	tax	tax	NOUN
ijtc-463	84	11	incentives	incentive	NOUN
ijtc-463	84	12	pph	pph	PROPN
ijtc-463	84	13	21	21	NUM
ijtc-463	84	14	borne	bear	VERB
ijtc-463	84	15	by	by	ADP
ijtc-463	84	16	the	the	DET
ijtc-463	84	17	government	government	NOUN
ijtc-463	84	18	during	during	ADP
ijtc-463	84	19	the	the	DET
ijtc-463	84	20	covid-19	covid-19	PROPN
ijtc-463	84	21	pandemic	pandemic	NOUN
ijtc-463	84	22	at	at	ADP
ijtc-463	84	23	kpp	kpp	PROPN
ijtc-463	84	24	pratama	pratama	NOUN
ijtc-463	84	25	bekasi	bekasi	PROPN
ijtc-463	84	26	utara	utara	PROPN
ijtc-463	84	27	vitisia	vitisia	PROPN
ijtc-463	84	28	,	,	PUNCT
ijtc-463	84	29	ratna	ratna	PROPN
ijtc-463	84	30	,	,	PUNCT
ijtc-463	84	31	harjo	harjo	NOUN
ijtc-463	84	32	,	,	PUNCT
ijtc-463	84	33	and	and	CCONJ
ijtc-463	84	34	oktavia	oktavia	VERB
ijtc-463	84	35	196	196	NUM
ijtc-463	84	36	|	|	CCONJ
ijtc-463	84	37	ilomata	ilomata	PROPN
ijtc-463	84	38	international	international	ADJ
ijtc-463	84	39	journal	journal	NOUN
ijtc-463	84	40	of	of	ADP
ijtc-463	84	41	tax	tax	PROPN
ijtc-463	84	42	&	&	CCONJ
ijtc-463	84	43	accounting	accounting	PROPN
ijtc-463	84	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-463	84	45	result	result	NOUN
ijtc-463	84	46	and	and	CCONJ
ijtc-463	84	47	discussion	discussion	VERB
ijtc-463	84	48	the	the	DET
ijtc-463	84	49	results	result	NOUN
ijtc-463	84	50	of	of	ADP
ijtc-463	84	51	the	the	DET
ijtc-463	84	52	study	study	NOUN
ijtc-463	84	53	contain	contain	VERB
ijtc-463	84	54	an	an	DET
ijtc-463	84	55	explanation	explanation	NOUN
ijtc-463	84	56	of	of	ADP
ijtc-463	84	57	the	the	DET
ijtc-463	84	58	data	datum	NOUN
ijtc-463	84	59	and	and	CCONJ
ijtc-463	84	60	information	information	NOUN
ijtc-463	84	61	that	that	PRON
ijtc-463	84	62	have	have	AUX
ijtc-463	84	63	been	be	AUX
ijtc-463	84	64	obtained	obtain	VERB
ijtc-463	84	65	in	in	ADP
ijtc-463	84	66	the	the	DET
ijtc-463	84	67	study	study	NOUN
ijtc-463	84	68	through	through	ADP
ijtc-463	84	69	interviews	interview	NOUN
ijtc-463	84	70	with	with	ADP
ijtc-463	84	71	parties	party	NOUN
ijtc-463	84	72	involved	involve	VERB
ijtc-463	84	73	in	in	ADP
ijtc-463	84	74	this	this	DET
ijtc-463	84	75	research	research	NOUN
ijtc-463	84	76	,	,	PUNCT
ijtc-463	84	77	such	such	ADJ
ijtc-463	84	78	as	as	ADP
ijtc-463	84	79	fiskus	fisku	NOUN
ijtc-463	84	80	,	,	PUNCT
ijtc-463	84	81	academics	academic	NOUN
ijtc-463	84	82	,	,	PUNCT
ijtc-463	84	83	and	and	CCONJ
ijtc-463	84	84	taxpayers	taxpayer	NOUN
ijtc-463	84	85	.	.	PUNCT
ijtc-463	85	1	in	in	ADP
ijtc-463	85	2	conducting	conduct	VERB
ijtc-463	85	3	this	this	DET
ijtc-463	85	4	research	research	NOUN
ijtc-463	85	5	,	,	PUNCT
ijtc-463	85	6	the	the	DET
ijtc-463	85	7	researcher	researcher	NOUN
ijtc-463	85	8	conducted	conduct	VERB
ijtc-463	85	9	interviews	interview	NOUN
ijtc-463	85	10	with	with	ADP
ijtc-463	85	11	several	several	ADJ
ijtc-463	85	12	parties	party	NOUN
ijtc-463	85	13	below	below	ADV
ijtc-463	85	14	:	:	PUNCT
ijtc-463	85	15	table.1	table.1	VERB
ijtc-463	85	16	list	list	NOUN
ijtc-463	85	17	of	of	ADP
ijtc-463	85	18	informants	informant	NOUN
ijtc-463	85	19	who	who	PRON
ijtc-463	85	20	interview	interview	VERB
ijtc-463	85	21	researchers	researcher	NOUN
ijtc-463	85	22	no	no	DET
ijtc-463	85	23	informant	informant	NOUN
ijtc-463	85	24	name	name	NOUN
ijtc-463	85	25	characteristics	characteristic	NOUN
ijtc-463	85	26	of	of	ADP
ijtc-463	85	27	informants	informant	NOUN
ijtc-463	85	28	1	1	NUM
ijtc-463	85	29	ibu	ibu	NOUN
ijtc-463	85	30	elvi	elvi	VERB
ijtc-463	86	1	edita	edita	PROPN
ijtc-463	86	2	siahaan	siahaan	PROPN
ijtc-463	86	3	kepala	kepala	PROPN
ijtc-463	86	4	seksi	seksi	PROPN
ijtc-463	86	5	pengawasan	pengawasan	PROPN
ijtc-463	86	6	dan	dan	PROPN
ijtc-463	86	7	konsultasi	konsultasi	PROPN
ijtc-463	86	8	2	2	NUM
ijtc-463	86	9	bapakradenmaosul	bapakradenmaosul	NOUN
ijtc-463	86	10	se	se	X
ijtc-463	86	11	.	.	PUNCT
ijtc-463	86	12	,mm	,mm	PUNCT
ijtc-463	86	13	dosenperpajakaninstitutstiami	dosenperpajakaninstitutstiami	ADJ
ijtc-463	86	14	bekasi	bekasi	PROPN
ijtc-463	86	15	3	3	NUM
ijtc-463	86	16	ibulusimilenia	ibulusimilenia	PROPN
ijtc-463	86	17	wp	wp	PROPN
ijtc-463	86	18	penerima	penerima	PROPN
ijtc-463	86	19	insentifpph21	insentifpph21	NOUN
ijtc-463	86	20	4	4	NUM
ijtc-463	86	21	bapakajiali	bapakajiali	VERB
ijtc-463	86	22	wp	wp	PROPN
ijtc-463	86	23	penerima	penerima	PROPN
ijtc-463	86	24	insentifpph21	insentifpph21	NOUN
ijtc-463	86	25	5	5	NUM
ijtc-463	86	26	bapak	bapak	PROPN
ijtc-463	86	27	sandy	sandy	PROPN
ijtc-463	86	28	wp	wp	PROPN
ijtc-463	86	29	penerima	penerima	PROPN
ijtc-463	86	30	insentifpph21	insentifpph21	NOUN
ijtc-463	86	31	6	6	NUM
ijtc-463	86	32	bapaksammy	bapaksammy	NOUN
ijtc-463	86	33	wp	wp	PROPN
ijtc-463	86	34	penerima	penerima	PROPN
ijtc-463	86	35	insentifpph21	insentifpph21	NOUN
ijtc-463	86	36	7	7	NUM
ijtc-463	86	37	bapakagus	bapakagus	ADJ
ijtc-463	86	38	dharmawan	dharmawan	PROPN
ijtc-463	86	39	wp	wp	PROPN
ijtc-463	86	40	penerima	penerima	PROPN
ijtc-463	86	41	insentifpph21	insentifpph21	NOUN
ijtc-463	86	42	table.2	table.2	DET
ijtc-463	86	43	realization	realization	NOUN
ijtc-463	86	44	of	of	ADP
ijtc-463	86	45	pph	pph	PROPN
ijtc-463	86	46	21	21	NUM
ijtc-463	86	47	tax	tax	NOUN
ijtc-463	86	48	incentives	incentive	NOUN
ijtc-463	86	49	borne	bear	VERB
ijtc-463	86	50	by	by	ADP
ijtc-463	86	51	the	the	DET
ijtc-463	86	52	government	government	NOUN
ijtc-463	86	53	at	at	ADP
ijtc-463	86	54	kpp	kpp	PROPN
ijtc-463	86	55	pratama	pratama	NOUN
ijtc-463	86	56	north	north	NOUN
ijtc-463	86	57	bekasi	bekasi	PROPN
ijtc-463	86	58	in	in	ADP
ijtc-463	86	59	2020	2020	NUM
ijtc-463	86	60	year	year	NOUN
ijtc-463	86	61	pph21	pph21	NOUN
ijtc-463	86	62	incentive	incentive	NOUN
ijtc-463	86	63	realization	realization	NOUN
ijtc-463	86	64	2020	2020	NUM
ijtc-463	86	65	8.877.334.397	8.877.334.397	NUM
ijtc-463	86	66	table.2	table.2	ADJ
ijtc-463	86	67	realization	realization	NOUN
ijtc-463	86	68	of	of	ADP
ijtc-463	86	69	pph	pph	PROPN
ijtc-463	86	70	21	21	NUM
ijtc-463	86	71	tax	tax	NOUN
ijtc-463	86	72	incentives	incentive	NOUN
ijtc-463	86	73	borne	bear	VERB
ijtc-463	86	74	by	by	ADP
ijtc-463	86	75	the	the	DET
ijtc-463	86	76	government	government	NOUN
ijtc-463	86	77	at	at	ADP
ijtc-463	86	78	kpp	kpp	PROPN
ijtc-463	86	79	pratama	pratama	NOUN
ijtc-463	86	80	north	north	NOUN
ijtc-463	86	81	bekasi	bekasi	PROPN
ijtc-463	86	82	in	in	ADP
ijtc-463	86	83	2020	2020	NUM
ijtc-463	86	84	director	director	NOUN
ijtc-463	86	85	of	of	ADP
ijtc-463	86	86	counseling	counseling	NOUN
ijtc-463	86	87	,	,	PUNCT
ijtc-463	86	88	services	service	NOUN
ijtc-463	86	89	and	and	CCONJ
ijtc-463	86	90	public	public	ADJ
ijtc-463	86	91	relations	relation	NOUN
ijtc-463	86	92	of	of	ADP
ijtc-463	86	93	djp	djp	ADJ
ijtc-463	86	94	hestu	hestu	ADJ
ijtc-463	86	95	yoga	yoga	NOUN
ijtc-463	86	96	saksama	saksama	NOUN
ijtc-463	86	97	said	say	VERB
ijtc-463	86	98	that	that	SCONJ
ijtc-463	86	99	the	the	DET
ijtc-463	86	100	factors	factor	NOUN
ijtc-463	86	101	that	that	PRON
ijtc-463	86	102	caused	cause	VERB
ijtc-463	86	103	the	the	DET
ijtc-463	86	104	absorption	absorption	NOUN
ijtc-463	86	105	of	of	ADP
ijtc-463	86	106	tax	tax	NOUN
ijtc-463	86	107	incentives	incentive	NOUN
ijtc-463	86	108	to	to	PART
ijtc-463	86	109	remain	remain	VERB
ijtc-463	86	110	low	low	ADJ
ijtc-463	86	111	were	be	AUX
ijtc-463	86	112	the	the	DET
ijtc-463	86	113	weak	weak	ADJ
ijtc-463	86	114	economic	economic	ADJ
ijtc-463	86	115	condition	condition	NOUN
ijtc-463	86	116	and	and	CCONJ
ijtc-463	86	117	the	the	DET
ijtc-463	86	118	low	low	ADJ
ijtc-463	86	119	level	level	NOUN
ijtc-463	86	120	of	of	ADP
ijtc-463	86	121	compliance	compliance	NOUN
ijtc-463	86	122	of	of	ADP
ijtc-463	86	123	the	the	DET
ijtc-463	86	124	beneficiary	beneficiary	NOUN
ijtc-463	86	125	taxpayers	taxpayer	NOUN
ijtc-463	86	126	.	.	PUNCT
ijtc-463	87	1	table.3	table.3	ADP
ijtc-463	87	2	targets	target	NOUN
ijtc-463	87	3	and	and	CCONJ
ijtc-463	87	4	realization	realization	NOUN
ijtc-463	87	5	of	of	ADP
ijtc-463	87	6	taxpayer	taxpayer	NOUN
ijtc-463	87	7	compliance	compliance	NOUN
ijtc-463	87	8	at	at	ADP
ijtc-463	87	9	kpp	kpp	PROPN
ijtc-463	87	10	pratama	pratama	NOUN
ijtc-463	87	11	north	north	NOUN
ijtc-463	87	12	bekasi	bekasi	PROPN
ijtc-463	87	13	in	in	ADP
ijtc-463	87	14	2020	2020	NUM
ijtc-463	87	15	year	year	NOUN
ijtc-463	87	16	must	must	AUX
ijtc-463	87	17	report	report	VERB
ijtc-463	87	18	reporting	report	VERB
ijtc-463	87	19	realization	realization	NOUN
ijtc-463	87	20	2020	2020	NUM
ijtc-463	87	21	576	576	NUM
ijtc-463	87	22	378	378	NUM
ijtc-463	87	23	source	source	NOUN
ijtc-463	87	24	:	:	PUNCT
ijtc-463	87	25	pdi	pdi	PROPN
ijtc-463	87	26	kpp	kpp	PROPN
ijtc-463	87	27	pratama	pratama	NOUN
ijtc-463	87	28	section	section	NOUN
ijtc-463	87	29	,	,	PUNCT
ijtc-463	87	30	north	north	NOUN
ijtc-463	87	31	bekasi	bekasi	PROPN
ijtc-463	87	32	table	table	NOUN
ijtc-463	87	33	.	.	PUNCT
ijtc-463	88	1	2	2	NUM
ijtc-463	88	2	shows	show	VERB
ijtc-463	88	3	that	that	SCONJ
ijtc-463	88	4	the	the	DET
ijtc-463	88	5	taxpayer	taxpayer	NOUN
ijtc-463	88	6	compliance	compliance	NOUN
ijtc-463	88	7	ratio	ratio	NOUN
ijtc-463	88	8	in	in	ADP
ijtc-463	88	9	2020	2020	NUM
ijtc-463	88	10	still	still	ADV
ijtc-463	88	11	needs	need	VERB
ijtc-463	88	12	to	to	PART
ijtc-463	88	13	be	be	AUX
ijtc-463	88	14	improved	improve	VERB
ijtc-463	88	15	.	.	PUNCT
ijtc-463	89	1	the	the	DET
ijtc-463	89	2	director	director	NOUN
ijtc-463	89	3	of	of	ADP
ijtc-463	89	4	counseling	counseling	NOUN
ijtc-463	89	5	,	,	PUNCT
ijtc-463	89	6	services	service	NOUN
ijtc-463	89	7	and	and	CCONJ
ijtc-463	89	8	public	public	ADJ
ijtc-463	89	9	relations	relation	NOUN
ijtc-463	89	10	of	of	ADP
ijtc-463	89	11	the	the	DET
ijtc-463	89	12	dgt	dgt	NOUN
ijtc-463	89	13	,	,	PUNCT
ijtc-463	89	14	hestu	hestu	ADJ
ijtc-463	89	15	yoga	yoga	NOUN
ijtc-463	89	16	saksama	saksama	NOUN
ijtc-463	89	17	said	say	VERB
ijtc-463	89	18	that	that	SCONJ
ijtc-463	89	19	the	the	DET
ijtc-463	89	20	guidance	guidance	NOUN
ijtc-463	89	21	or	or	CCONJ
ijtc-463	89	22	guidance	guidance	NOUN
ijtc-463	89	23	and	and	CCONJ
ijtc-463	89	24	supervision	supervision	NOUN
ijtc-463	89	25	of	of	ADP
ijtc-463	89	26	the	the	DET
ijtc-463	89	27	tax	tax	NOUN
ijtc-463	89	28	service	service	NOUN
ijtc-463	89	29	office	office	NOUN
ijtc-463	89	30	will	will	AUX
ijtc-463	89	31	always	always	ADV
ijtc-463	89	32	be	be	AUX
ijtc-463	89	33	carried	carry	VERB
ijtc-463	89	34	out	out	ADP
ijtc-463	89	35	,	,	PUNCT
ijtc-463	89	36	especially	especially	ADV
ijtc-463	89	37	for	for	ADP
ijtc-463	89	38	taxpayers	taxpayer	NOUN
ijtc-463	89	39	who	who	PRON
ijtc-463	89	40	have	have	AUX
ijtc-463	89	41	not	not	PART
ijtc-463	89	42	submitted	submit	VERB
ijtc-463	89	43	a	a	DET
ijtc-463	89	44	report	report	NOUN
ijtc-463	89	45	on	on	ADP
ijtc-463	89	46	the	the	DET
ijtc-463	89	47	realization	realization	NOUN
ijtc-463	89	48	of	of	ADP
ijtc-463	89	49	incentives	incentive	NOUN
ijtc-463	89	50	until	until	ADP
ijtc-463	89	51	the	the	DET
ijtc-463	89	52	deadline	deadline	NOUN
ijtc-463	89	53	in	in	ADP
ijtc-463	89	54	september	september	PROPN
ijtc-463	89	55	2020	2020	NUM
ijtc-463	89	56	.	.	PUNCT
ijtc-463	90	1	strategy	strategy	NOUN
ijtc-463	90	2	for	for	ADP
ijtc-463	90	3	improving	improve	VERB
ijtc-463	90	4	taxpayer	taxpayer	NOUN
ijtc-463	90	5	compliance	compliance	NOUN
ijtc-463	90	6	through	through	ADP
ijtc-463	90	7	the	the	DET
ijtc-463	90	8	giving	giving	NOUN
ijtc-463	90	9	of	of	ADP
ijtc-463	90	10	tax	tax	NOUN
ijtc-463	90	11	incentives	incentive	NOUN
ijtc-463	90	12	pph	pph	PROPN
ijtc-463	90	13	21	21	NUM
ijtc-463	90	14	borne	bear	VERB
ijtc-463	90	15	by	by	ADP
ijtc-463	90	16	the	the	DET
ijtc-463	90	17	government	government	NOUN
ijtc-463	90	18	during	during	ADP
ijtc-463	90	19	the	the	DET
ijtc-463	90	20	covid-19	covid-19	PROPN
ijtc-463	90	21	pandemic	pandemic	NOUN
ijtc-463	90	22	at	at	ADP
ijtc-463	90	23	kpp	kpp	PROPN
ijtc-463	90	24	pratama	pratama	NOUN
ijtc-463	90	25	bekasi	bekasi	PROPN
ijtc-463	90	26	utara	utara	PROPN
ijtc-463	90	27	vitisia	vitisia	PROPN
ijtc-463	90	28	,	,	PUNCT
ijtc-463	90	29	ratna	ratna	PROPN
ijtc-463	90	30	,	,	PUNCT
ijtc-463	90	31	harjo	harjo	NOUN
ijtc-463	90	32	,	,	PUNCT
ijtc-463	90	33	and	and	CCONJ
ijtc-463	90	34	oktavia	oktavia	VERB
ijtc-463	90	35	197	197	NUM
ijtc-463	90	36	|	|	ADV
ijtc-463	90	37	ilomata	ilomata	PROPN
ijtc-463	90	38	international	international	ADJ
ijtc-463	90	39	journal	journal	NOUN
ijtc-463	90	40	of	of	ADP
ijtc-463	90	41	tax	tax	PROPN
ijtc-463	90	42	&	&	CCONJ
ijtc-463	90	43	accounting	accounting	NOUN
ijtc-463	90	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-463	90	45	after	after	ADP
ijtc-463	90	46	conducting	conduct	VERB
ijtc-463	90	47	research	research	NOUN
ijtc-463	90	48	and	and	CCONJ
ijtc-463	90	49	presenting	present	VERB
ijtc-463	90	50	the	the	DET
ijtc-463	90	51	results	result	NOUN
ijtc-463	90	52	of	of	ADP
ijtc-463	90	53	research	research	NOUN
ijtc-463	90	54	regarding	regard	VERB
ijtc-463	90	55	strategy	strategy	NOUN
ijtc-463	90	56	analysis	analysis	NOUN
ijtc-463	90	57	of	of	ADP
ijtc-463	90	58	taxpayer	taxpayer	NOUN
ijtc-463	90	59	compliance	compliance	NOUN
ijtc-463	90	60	improvement	improvement	NOUN
ijtc-463	90	61	through	through	ADP
ijtc-463	90	62	the	the	DET
ijtc-463	90	63	provision	provision	NOUN
ijtc-463	90	64	of	of	ADP
ijtc-463	90	65	pph	pph	PROPN
ijtc-463	90	66	21	21	NUM
ijtc-463	90	67	tax	tax	NOUN
ijtc-463	90	68	incentives	incentive	NOUN
ijtc-463	90	69	during	during	ADP
ijtc-463	90	70	the	the	DET
ijtc-463	90	71	covid-19	covid-19	PROPN
ijtc-463	90	72	pandemic	pandemic	NOUN
ijtc-463	90	73	,	,	PUNCT
ijtc-463	90	74	the	the	DET
ijtc-463	90	75	author	author	NOUN
ijtc-463	90	76	will	will	AUX
ijtc-463	90	77	interpret	interpret	VERB
ijtc-463	90	78	it	it	PRON
ijtc-463	90	79	based	base	VERB
ijtc-463	90	80	on	on	ADP
ijtc-463	90	81	qualitative	qualitative	ADJ
ijtc-463	90	82	data	datum	NOUN
ijtc-463	90	83	analysis	analysis	NOUN
ijtc-463	90	84	techniques	technique	NOUN
ijtc-463	90	85	.	.	PUNCT
ijtc-463	91	1	so	so	ADV
ijtc-463	91	2	it	it	PRON
ijtc-463	91	3	can	can	AUX
ijtc-463	91	4	be	be	AUX
ijtc-463	91	5	drawn	draw	VERB
ijtc-463	91	6	for	for	ADP
ijtc-463	91	7	discussion	discussion	NOUN
ijtc-463	91	8	as	as	SCONJ
ijtc-463	91	9	follows	follow	VERB
ijtc-463	91	10	:	:	PUNCT
ijtc-463	91	11	1	1	X
ijtc-463	91	12	.	.	X
ijtc-463	91	13	strategy	strategy	NOUN
ijtc-463	91	14	to	to	PART
ijtc-463	91	15	increase	increase	VERB
ijtc-463	91	16	taxpayer	taxpayer	NOUN
ijtc-463	91	17	compliance	compliance	NOUN
ijtc-463	91	18	through	through	ADP
ijtc-463	91	19	the	the	DET
ijtc-463	91	20	provision	provision	NOUN
ijtc-463	91	21	of	of	ADP
ijtc-463	91	22	tax	tax	NOUN
ijtc-463	91	23	incentives	incentive	NOUN
ijtc-463	91	24	for	for	ADP
ijtc-463	91	25	pph	pph	PROPN
ijtc-463	91	26	21	21	NUM
ijtc-463	91	27	borne	bear	VERB
ijtc-463	91	28	by	by	ADP
ijtc-463	91	29	the	the	DET
ijtc-463	91	30	government	government	NOUN
ijtc-463	91	31	during	during	ADP
ijtc-463	91	32	the	the	DET
ijtc-463	91	33	covid-19	covid-19	PROPN
ijtc-463	91	34	pandemic	pandemic	NOUN
ijtc-463	91	35	at	at	ADP
ijtc-463	91	36	kpp	kpp	PROPN
ijtc-463	91	37	pratama	pratama	NOUN
ijtc-463	91	38	bekasi	bekasi	PROPN
ijtc-463	91	39	utara	utara	VERB
ijtc-463	91	40	in	in	ADP
ijtc-463	91	41	2020	2020	NUM
ijtc-463	91	42	.	.	PUNCT
ijtc-463	92	1	based	base	VERB
ijtc-463	92	2	on	on	ADP
ijtc-463	92	3	what	what	PRON
ijtc-463	92	4	has	have	AUX
ijtc-463	92	5	been	be	AUX
ijtc-463	92	6	described	describe	VERB
ijtc-463	92	7	[	[	PUNCT
ijtc-463	92	8	in	in	ADP
ijtc-463	92	9	previous	previous	ADJ
ijtc-463	92	10	chapters	chapter	NOUN
ijtc-463	92	11	,	,	PUNCT
ijtc-463	92	12	the	the	DET
ijtc-463	92	13	author	author	NOUN
ijtc-463	92	14	conducted	conduct	VERB
ijtc-463	92	15	a	a	DET
ijtc-463	92	16	study	study	NOUN
ijtc-463	92	17	to	to	PART
ijtc-463	92	18	analyze	analyze	VERB
ijtc-463	92	19	the	the	DET
ijtc-463	92	20	strategy	strategy	NOUN
ijtc-463	92	21	for	for	ADP
ijtc-463	92	22	increasing	increase	VERB
ijtc-463	92	23	taxpayer	taxpayer	NOUN
ijtc-463	92	24	compliance	compliance	NOUN
ijtc-463	92	25	during	during	ADP
ijtc-463	92	26	the	the	DET
ijtc-463	92	27	covid	covid	PROPN
ijtc-463	92	28	19	19	NUM
ijtc-463	92	29	pandemic	pandemic	ADJ
ijtc-463	92	30	using	use	VERB
ijtc-463	92	31	strategy	strategy	NOUN
ijtc-463	92	32	theory	theory	NOUN
ijtc-463	92	33	and	and	CCONJ
ijtc-463	92	34	has	have	VERB
ijtc-463	92	35	3	3	NUM
ijtc-463	92	36	cores	core	NOUN
ijtc-463	92	37	consisting	consist	VERB
ijtc-463	92	38	of	of	ADP
ijtc-463	92	39	problem	problem	NOUN
ijtc-463	92	40	identification	identification	NOUN
ijtc-463	92	41	,	,	PUNCT
ijtc-463	92	42	guiding	guide	VERB
ijtc-463	92	43	policies	policy	NOUN
ijtc-463	92	44	,	,	PUNCT
ijtc-463	92	45	and	and	CCONJ
ijtc-463	92	46	coherent	coherent	ADJ
ijtc-463	92	47	actions	action	NOUN
ijtc-463	92	48	(	(	PUNCT
ijtc-463	92	49	rumelt	rumelt	NOUN
ijtc-463	92	50	,	,	PUNCT
ijtc-463	92	51	2012	2012	NUM
ijtc-463	92	52	)	)	PUNCT
ijtc-463	92	53	.	.	PUNCT
ijtc-463	93	1	a	a	DET
ijtc-463	93	2	)	)	PUNCT
ijtc-463	93	3	identification	identification	NOUN
ijtc-463	93	4	of	of	ADP
ijtc-463	93	5	problems	problem	NOUN
ijtc-463	93	6	in	in	ADP
ijtc-463	93	7	this	this	DET
ijtc-463	93	8	problem	problem	NOUN
ijtc-463	93	9	identification	identification	NOUN
ijtc-463	93	10	,	,	PUNCT
ijtc-463	93	11	there	there	PRON
ijtc-463	93	12	is	be	VERB
ijtc-463	93	13	non	non	ADJ
ijtc-463	93	14	-	-	NOUN
ijtc-463	93	15	compliance	compliance	NOUN
ijtc-463	93	16	with	with	ADP
ijtc-463	93	17	tax	tax	NOUN
ijtc-463	93	18	payers	payer	NOUN
ijtc-463	93	19	in	in	ADP
ijtc-463	93	20	reporting	report	VERB
ijtc-463	93	21	the	the	DET
ijtc-463	93	22	use	use	NOUN
ijtc-463	93	23	of	of	ADP
ijtc-463	93	24	incentives	incentive	NOUN
ijtc-463	93	25	and	and	CCONJ
ijtc-463	93	26	the	the	DET
ijtc-463	93	27	low	low	ADJ
ijtc-463	93	28	realization	realization	NOUN
ijtc-463	93	29	of	of	ADP
ijtc-463	93	30	providing	provide	VERB
ijtc-463	93	31	incentives	incentive	NOUN
ijtc-463	93	32	for	for	ADP
ijtc-463	93	33	pph	pph	PROPN
ijtc-463	93	34	21	21	NUM
ijtc-463	93	35	dtp	dtp	PROPN
ijtc-463	93	36	.	.	PROPN
ijtc-463	94	1	based	base	VERB
ijtc-463	94	2	on	on	ADP
ijtc-463	94	3	the	the	DET
ijtc-463	94	4	analysis	analysis	NOUN
ijtc-463	94	5	of	of	ADP
ijtc-463	94	6	problem	problem	NOUN
ijtc-463	94	7	identification	identification	NOUN
ijtc-463	94	8	,	,	PUNCT
ijtc-463	94	9	namely	namely	ADV
ijtc-463	94	10	that	that	SCONJ
ijtc-463	94	11	a	a	DET
ijtc-463	94	12	strategy	strategy	NOUN
ijtc-463	94	13	is	be	AUX
ijtc-463	94	14	needed	need	VERB
ijtc-463	94	15	to	to	PART
ijtc-463	94	16	improve	improve	VERB
ijtc-463	94	17	taxpayer	taxpayer	NOUN
ijtc-463	94	18	compliance	compliance	NOUN
ijtc-463	94	19	and	and	CCONJ
ijtc-463	94	20	also	also	ADV
ijtc-463	94	21	the	the	DET
ijtc-463	94	22	realization	realization	NOUN
ijtc-463	94	23	of	of	ADP
ijtc-463	94	24	the	the	DET
ijtc-463	94	25	pph	pph	PROPN
ijtc-463	94	26	21	21	NUM
ijtc-463	94	27	dtp	dtp	PROPN
ijtc-463	94	28	incentive	incentive	NOUN
ijtc-463	94	29	,	,	PUNCT
ijtc-463	94	30	namely	namely	ADV
ijtc-463	94	31	by	by	ADP
ijtc-463	94	32	issuing	issue	VERB
ijtc-463	94	33	a	a	DET
ijtc-463	94	34	warning	warning	NOUN
ijtc-463	94	35	letter	letter	NOUN
ijtc-463	94	36	and	and	CCONJ
ijtc-463	94	37	conduct	conduct	VERB
ijtc-463	94	38	socialization	socialization	NOUN
ijtc-463	94	39	on	on	ADP
ijtc-463	94	40	how	how	SCONJ
ijtc-463	94	41	to	to	PART
ijtc-463	94	42	report	report	VERB
ijtc-463	94	43	procedures	procedure	NOUN
ijtc-463	94	44	and	and	CCONJ
ijtc-463	94	45	reinforce	reinforce	VERB
ijtc-463	94	46	tax	tax	NOUN
ijtc-463	94	47	sanctions	sanction	NOUN
ijtc-463	94	48	against	against	ADP
ijtc-463	94	49	non	non	ADJ
ijtc-463	94	50	-	-	ADJ
ijtc-463	94	51	compliant	compliant	ADJ
ijtc-463	94	52	taxpayers	taxpayer	NOUN
ijtc-463	94	53	.	.	PUNCT
ijtc-463	95	1	then	then	ADV
ijtc-463	95	2	,	,	PUNCT
ijtc-463	95	3	carry	carry	VERB
ijtc-463	95	4	out	out	ADP
ijtc-463	95	5	more	more	ADV
ijtc-463	95	6	effective	effective	ADJ
ijtc-463	95	7	and	and	CCONJ
ijtc-463	95	8	fair	fair	ADJ
ijtc-463	95	9	supervision	supervision	NOUN
ijtc-463	95	10	,	,	PUNCT
ijtc-463	95	11	as	as	ADV
ijtc-463	95	12	well	well	ADV
ijtc-463	95	13	as	as	ADP
ijtc-463	95	14	expand	expand	VERB
ijtc-463	95	15	information	information	NOUN
ijtc-463	95	16	regarding	regard	VERB
ijtc-463	95	17	the	the	DET
ijtc-463	95	18	existence	existence	NOUN
ijtc-463	95	19	of	of	ADP
ijtc-463	95	20	the	the	DET
ijtc-463	95	21	pph	pph	PROPN
ijtc-463	95	22	21	21	NUM
ijtc-463	95	23	tax	tax	NOUN
ijtc-463	95	24	incentive	incentive	NOUN
ijtc-463	95	25	.	.	PUNCT
ijtc-463	96	1	b	b	X
ijtc-463	96	2	)	)	PUNCT
ijtc-463	96	3	guiding	guide	VERB
ijtc-463	96	4	policy	policy	NOUN
ijtc-463	96	5	comprehensive	comprehensive	ADJ
ijtc-463	96	6	approach	approach	NOUN
ijtc-463	96	7	as	as	ADP
ijtc-463	96	8	a	a	DET
ijtc-463	96	9	guiding	guide	VERB
ijtc-463	96	10	policy	policy	NOUN
ijtc-463	96	11	to	to	PART
ijtc-463	96	12	resolve	resolve	VERB
ijtc-463	96	13	problem	problem	NOUN
ijtc-463	96	14	identification	identification	NOUN
ijtc-463	96	15	results	result	NOUN
ijtc-463	96	16	.	.	PUNCT
ijtc-463	97	1	this	this	DET
ijtc-463	97	2	approach	approach	NOUN
ijtc-463	97	3	is	be	AUX
ijtc-463	97	4	the	the	DET
ijtc-463	97	5	enforcement	enforcement	NOUN
ijtc-463	97	6	of	of	ADP
ijtc-463	97	7	tax	tax	NOUN
ijtc-463	97	8	law	law	NOUN
ijtc-463	97	9	and	and	CCONJ
ijtc-463	97	10	the	the	DET
ijtc-463	97	11	moral	moral	ADJ
ijtc-463	97	12	values	value	NOUN
ijtc-463	97	13	of	of	ADP
ijtc-463	97	14	taxpayers	taxpayer	NOUN
ijtc-463	97	15	.	.	PUNCT
ijtc-463	98	1	based	base	VERB
ijtc-463	98	2	on	on	ADP
ijtc-463	98	3	the	the	DET
ijtc-463	98	4	analysis	analysis	NOUN
ijtc-463	98	5	of	of	ADP
ijtc-463	98	6	the	the	DET
ijtc-463	98	7	guiding	guide	VERB
ijtc-463	98	8	policy	policy	NOUN
ijtc-463	98	9	,	,	PUNCT
ijtc-463	98	10	it	it	PRON
ijtc-463	98	11	is	be	AUX
ijtc-463	98	12	clear	clear	ADJ
ijtc-463	98	13	that	that	SCONJ
ijtc-463	98	14	the	the	DET
ijtc-463	98	15	law	law	NOUN
ijtc-463	98	16	enforcement	enforcement	NOUN
ijtc-463	98	17	process	process	NOUN
ijtc-463	98	18	must	must	AUX
ijtc-463	98	19	continue	continue	VERB
ijtc-463	98	20	with	with	ADP
ijtc-463	98	21	the	the	DET
ijtc-463	98	22	imposition	imposition	NOUN
ijtc-463	98	23	of	of	ADP
ijtc-463	98	24	stricter	strict	ADJ
ijtc-463	98	25	employment	employment	NOUN
ijtc-463	98	26	sanctions	sanction	NOUN
ijtc-463	98	27	so	so	SCONJ
ijtc-463	98	28	that	that	SCONJ
ijtc-463	98	29	reporting	report	VERB
ijtc-463	98	30	on	on	ADP
ijtc-463	98	31	the	the	DET
ijtc-463	98	32	use	use	NOUN
ijtc-463	98	33	of	of	ADP
ijtc-463	98	34	tax	tax	NOUN
ijtc-463	98	35	incentives	incentive	NOUN
ijtc-463	98	36	can	can	AUX
ijtc-463	98	37	be	be	AUX
ijtc-463	98	38	realized	realize	VERB
ijtc-463	98	39	properly	properly	ADV
ijtc-463	98	40	.	.	PUNCT
ijtc-463	99	1	of	of	ADP
ijtc-463	99	2	course	course	NOUN
ijtc-463	99	3	,	,	PUNCT
ijtc-463	99	4	it	it	PRON
ijtc-463	99	5	is	be	AUX
ijtc-463	99	6	also	also	ADV
ijtc-463	99	7	necessary	necessary	ADJ
ijtc-463	99	8	to	to	PART
ijtc-463	99	9	encourage	encourage	VERB
ijtc-463	99	10	tax	tax	NOUN
ijtc-463	99	11	moral	moral	ADJ
ijtc-463	99	12	values	value	NOUN
ijtc-463	99	13	from	from	ADP
ijtc-463	99	14	taxpayers	taxpayer	NOUN
ijtc-463	99	15	who	who	PRON
ijtc-463	99	16	can	can	AUX
ijtc-463	99	17	help	help	VERB
ijtc-463	99	18	tax	tax	NOUN
ijtc-463	99	19	authorities	authority	NOUN
ijtc-463	99	20	to	to	PART
ijtc-463	99	21	increase	increase	VERB
ijtc-463	99	22	the	the	DET
ijtc-463	99	23	realization	realization	NOUN
ijtc-463	99	24	of	of	ADP
ijtc-463	99	25	taxpayer	taxpayer	NOUN
ijtc-463	99	26	compliance	compliance	NOUN
ijtc-463	99	27	.	.	PUNCT
ijtc-463	100	1	and	and	CCONJ
ijtc-463	100	2	besides	besides	SCONJ
ijtc-463	100	3	that	that	PRON
ijtc-463	100	4	,	,	PUNCT
ijtc-463	100	5	the	the	DET
ijtc-463	100	6	level	level	NOUN
ijtc-463	100	7	of	of	ADP
ijtc-463	100	8	trust	trust	NOUN
ijtc-463	100	9	from	from	ADP
ijtc-463	100	10	the	the	DET
ijtc-463	100	11	tax	tax	NOUN
ijtc-463	100	12	authorities	authority	NOUN
ijtc-463	100	13	to	to	ADP
ijtc-463	100	14	taxpayers	taxpayer	NOUN
ijtc-463	100	15	must	must	AUX
ijtc-463	100	16	continue	continue	VERB
ijtc-463	100	17	to	to	PART
ijtc-463	100	18	be	be	AUX
ijtc-463	100	19	increased	increase	VERB
ijtc-463	100	20	because	because	SCONJ
ijtc-463	100	21	this	this	PRON
ijtc-463	100	22	can	can	AUX
ijtc-463	100	23	affect	affect	VERB
ijtc-463	100	24	tax	tax	NOUN
ijtc-463	100	25	morale	morale	NOUN
ijtc-463	100	26	.	.	PUNCT
ijtc-463	101	1	c	c	X
ijtc-463	101	2	)	)	PUNCT
ijtc-463	101	3	coherent	coherent	ADJ
ijtc-463	101	4	action	action	NOUN
ijtc-463	101	5	from	from	ADP
ijtc-463	101	6	these	these	DET
ijtc-463	101	7	problems	problem	NOUN
ijtc-463	101	8	and	and	CCONJ
ijtc-463	101	9	guiding	guiding	NOUN
ijtc-463	101	10	policies	policy	NOUN
ijtc-463	101	11	,	,	PUNCT
ijtc-463	101	12	interrelated	interrelated	ADJ
ijtc-463	101	13	actions	action	NOUN
ijtc-463	101	14	can	can	AUX
ijtc-463	101	15	be	be	AUX
ijtc-463	101	16	taken	take	VERB
ijtc-463	101	17	.	.	PUNCT
ijtc-463	102	1	coherent	coherent	ADJ
ijtc-463	102	2	actions	action	NOUN
ijtc-463	102	3	in	in	ADP
ijtc-463	102	4	enforcement	enforcement	NOUN
ijtc-463	102	5	of	of	ADP
ijtc-463	102	6	tax	tax	NOUN
ijtc-463	102	7	laws	law	NOUN
ijtc-463	102	8	are	be	AUX
ijtc-463	102	9	tax	tax	NOUN
ijtc-463	102	10	sanctions	sanction	NOUN
ijtc-463	102	11	and	and	CCONJ
ijtc-463	102	12	.	.	PUNCT
ijtc-463	103	1	coherent	coherent	ADJ
ijtc-463	103	2	actions	action	NOUN
ijtc-463	103	3	in	in	ADP
ijtc-463	103	4	the	the	DET
ijtc-463	103	5	moral	moral	ADJ
ijtc-463	103	6	values	value	NOUN
ijtc-463	103	7	of	of	ADP
ijtc-463	103	8	taxpayers	taxpayer	NOUN
ijtc-463	103	9	are	be	AUX
ijtc-463	103	10	education	education	NOUN
ijtc-463	103	11	,	,	PUNCT
ijtc-463	103	12	motivation	motivation	NOUN
ijtc-463	103	13	,	,	PUNCT
ijtc-463	103	14	social	social	ADJ
ijtc-463	103	15	values	value	NOUN
ijtc-463	103	16	and	and	CCONJ
ijtc-463	103	17	also	also	ADV
ijtc-463	103	18	tax	tax	NOUN
ijtc-463	103	19	sanctions	sanction	NOUN
ijtc-463	103	20	.	.	PUNCT
ijtc-463	104	1	based	base	VERB
ijtc-463	104	2	on	on	ADP
ijtc-463	104	3	the	the	DET
ijtc-463	104	4	analysis	analysis	NOUN
ijtc-463	104	5	of	of	ADP
ijtc-463	104	6	coherent	coherent	ADJ
ijtc-463	104	7	actions	action	NOUN
ijtc-463	104	8	that	that	SCONJ
ijtc-463	104	9	by	by	ADP
ijtc-463	104	10	conducting	conduct	VERB
ijtc-463	104	11	counseling	counseling	NOUN
ijtc-463	104	12	and	and	CCONJ
ijtc-463	104	13	also	also	ADV
ijtc-463	104	14	expanding	expand	VERB
ijtc-463	104	15	information	information	NOUN
ijtc-463	104	16	on	on	ADP
ijtc-463	104	17	social	social	ADJ
ijtc-463	104	18	media	medium	NOUN
ijtc-463	104	19	about	about	ADP
ijtc-463	104	20	taxes	taxis	NOUN
ijtc-463	104	21	can	can	AUX
ijtc-463	104	22	increase	increase	VERB
ijtc-463	104	23	the	the	DET
ijtc-463	104	24	knowledge	knowledge	NOUN
ijtc-463	104	25	of	of	ADP
ijtc-463	104	26	taxpayers	taxpayer	NOUN
ijtc-463	104	27	.	.	PUNCT
ijtc-463	105	1	and	and	CCONJ
ijtc-463	105	2	also	also	ADV
ijtc-463	105	3	the	the	DET
ijtc-463	105	4	existence	existence	NOUN
ijtc-463	105	5	of	of	ADP
ijtc-463	105	6	tax	tax	NOUN
ijtc-463	105	7	sanctions	sanction	NOUN
ijtc-463	105	8	that	that	PRON
ijtc-463	105	9	have	have	AUX
ijtc-463	105	10	been	be	AUX
ijtc-463	105	11	running	run	VERB
ijtc-463	105	12	with	with	ADP
ijtc-463	105	13	the	the	DET
ijtc-463	105	14	provisions	provision	NOUN
ijtc-463	105	15	of	of	ADP
ijtc-463	105	16	sanctions	sanction	NOUN
ijtc-463	105	17	,	,	PUNCT
ijtc-463	105	18	namely	namely	ADV
ijtc-463	105	19	by	by	ADP
ijtc-463	105	20	providing	provide	VERB
ijtc-463	105	21	deterrent	deterrent	NOUN
ijtc-463	105	22	action	action	NOUN
ijtc-463	105	23	by	by	ADP
ijtc-463	105	24	not	not	PART
ijtc-463	105	25	being	be	AUX
ijtc-463	105	26	entitled	entitle	VERB
ijtc-463	105	27	to	to	PART
ijtc-463	105	28	get	get	VERB
ijtc-463	105	29	incentives	incentive	NOUN
ijtc-463	105	30	back	back	ADV
ijtc-463	105	31	,	,	PUNCT
ijtc-463	105	32	of	of	ADP
ijtc-463	105	33	course	course	NOUN
ijtc-463	105	34	,	,	PUNCT
ijtc-463	105	35	it	it	PRON
ijtc-463	105	36	will	will	AUX
ijtc-463	105	37	make	make	VERB
ijtc-463	105	38	taxpayers	taxpayer	NOUN
ijtc-463	105	39	not	not	PART
ijtc-463	105	40	take	take	VERB
ijtc-463	105	41	the	the	DET
ijtc-463	105	42	reporting	reporting	NOUN
ijtc-463	105	43	compliance	compliance	NOUN
ijtc-463	105	44	lightly	lightly	ADV
ijtc-463	105	45	.	.	PUNCT
ijtc-463	106	1	2	2	X
ijtc-463	106	2	.	.	X
ijtc-463	106	3	obstacles	obstacle	NOUN
ijtc-463	106	4	faced	face	VERB
ijtc-463	106	5	by	by	ADP
ijtc-463	106	6	kpp	kpp	PROPN
ijtc-463	106	7	pratama	pratama	NOUN
ijtc-463	106	8	bekasi	bekasi	PROPN
ijtc-463	106	9	utara	utara	VERB
ijtc-463	106	10	in	in	ADP
ijtc-463	106	11	improving	improve	VERB
ijtc-463	106	12	taxpayer	taxpayer	NOUN
ijtc-463	106	13	compliance	compliance	NOUN
ijtc-463	106	14	through	through	ADP
ijtc-463	106	15	the	the	DET
ijtc-463	106	16	provision	provision	NOUN
ijtc-463	106	17	of	of	ADP
ijtc-463	106	18	pph	pph	PROPN
ijtc-463	106	19	21	21	NUM
ijtc-463	106	20	tax	tax	NOUN
ijtc-463	106	21	incentives	incentive	NOUN
ijtc-463	106	22	borne	bear	VERB
ijtc-463	106	23	by	by	ADP
ijtc-463	106	24	the	the	DET
ijtc-463	106	25	government	government	NOUN
ijtc-463	106	26	during	during	ADP
ijtc-463	106	27	the	the	DET
ijtc-463	106	28	covid-19	covid-19	PROPN
ijtc-463	106	29	pandemic	pandemic	NOUN
ijtc-463	106	30	.	.	PUNCT
ijtc-463	107	1	regarding	regard	VERB
ijtc-463	107	2	the	the	DET
ijtc-463	107	3	obstacles	obstacle	NOUN
ijtc-463	107	4	faced	face	VERB
ijtc-463	107	5	by	by	ADP
ijtc-463	107	6	kpp	kpp	PROPN
ijtc-463	107	7	pratama	pratama	NOUN
ijtc-463	107	8	bekasi	bekasi	PROPN
ijtc-463	107	9	utara	utara	VERB
ijtc-463	107	10	in	in	ADP
ijtc-463	107	11	improving	improve	VERB
ijtc-463	107	12	taxpayer	taxpayer	NOUN
ijtc-463	107	13	compliance	compliance	NOUN
ijtc-463	107	14	through	through	ADP
ijtc-463	107	15	the	the	DET
ijtc-463	107	16	provision	provision	NOUN
ijtc-463	107	17	of	of	ADP
ijtc-463	107	18	pph	pph	PROPN
ijtc-463	107	19	21	21	NUM
ijtc-463	107	20	incentives	incentive	NOUN
ijtc-463	107	21	during	during	ADP
ijtc-463	107	22	the	the	DET
ijtc-463	107	23	covid-19	covid-19	PROPN
ijtc-463	107	24	pandemic	pandemic	NOUN
ijtc-463	107	25	,	,	PUNCT
ijtc-463	107	26	namely	namely	ADV
ijtc-463	107	27	:	:	PUNCT
ijtc-463	107	28	strategy	strategy	NOUN
ijtc-463	107	29	for	for	ADP
ijtc-463	107	30	improving	improve	VERB
ijtc-463	107	31	taxpayer	taxpayer	NOUN
ijtc-463	107	32	compliance	compliance	NOUN
ijtc-463	107	33	through	through	ADP
ijtc-463	107	34	the	the	DET
ijtc-463	107	35	giving	giving	NOUN
ijtc-463	107	36	of	of	ADP
ijtc-463	107	37	tax	tax	NOUN
ijtc-463	107	38	incentives	incentive	NOUN
ijtc-463	107	39	pph	pph	PROPN
ijtc-463	107	40	21	21	NUM
ijtc-463	107	41	borne	bear	VERB
ijtc-463	107	42	by	by	ADP
ijtc-463	107	43	the	the	DET
ijtc-463	107	44	government	government	NOUN
ijtc-463	107	45	during	during	ADP
ijtc-463	107	46	the	the	DET
ijtc-463	107	47	covid-19	covid-19	PROPN
ijtc-463	107	48	pandemic	pandemic	NOUN
ijtc-463	107	49	at	at	ADP
ijtc-463	107	50	kpp	kpp	PROPN
ijtc-463	107	51	pratama	pratama	NOUN
ijtc-463	107	52	bekasi	bekasi	PROPN
ijtc-463	107	53	utara	utara	PROPN
ijtc-463	107	54	vitisia	vitisia	PROPN
ijtc-463	107	55	,	,	PUNCT
ijtc-463	107	56	ratna	ratna	PROPN
ijtc-463	107	57	,	,	PUNCT
ijtc-463	107	58	harjo	harjo	NOUN
ijtc-463	107	59	,	,	PUNCT
ijtc-463	107	60	and	and	CCONJ
ijtc-463	107	61	oktavia	oktavia	VERB
ijtc-463	107	62	198	198	NUM
ijtc-463	107	63	|	|	ADV
ijtc-463	107	64	ilomata	ilomata	PROPN
ijtc-463	107	65	international	international	ADJ
ijtc-463	107	66	journal	journal	NOUN
ijtc-463	107	67	of	of	ADP
ijtc-463	107	68	tax	tax	PROPN
ijtc-463	107	69	&	&	CCONJ
ijtc-463	107	70	accounting	accounting	PROPN
ijtc-463	107	71	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-463	107	72	a.	a.	NOUN
ijtc-463	107	73	there	there	PRON
ijtc-463	107	74	is	be	VERB
ijtc-463	107	75	still	still	ADV
ijtc-463	107	76	a	a	DET
ijtc-463	107	77	lack	lack	NOUN
ijtc-463	107	78	of	of	ADP
ijtc-463	107	79	awareness	awareness	NOUN
ijtc-463	107	80	of	of	ADP
ijtc-463	107	81	taxpayers	taxpayer	NOUN
ijtc-463	107	82	that	that	PRON
ijtc-463	107	83	needs	need	VERB
ijtc-463	107	84	to	to	PART
ijtc-463	107	85	be	be	AUX
ijtc-463	107	86	improved	improve	VERB
ijtc-463	107	87	.	.	PUNCT
ijtc-463	108	1	and	and	CCONJ
ijtc-463	108	2	there	there	PRON
ijtc-463	108	3	are	be	VERB
ijtc-463	108	4	difficulties	difficulty	NOUN
ijtc-463	108	5	in	in	ADP
ijtc-463	108	6	reporting	reporting	NOUN
ijtc-463	108	7	because	because	SCONJ
ijtc-463	108	8	of	of	ADP
ijtc-463	108	9	the	the	DET
ijtc-463	108	10	lack	lack	NOUN
ijtc-463	108	11	of	of	ADP
ijtc-463	108	12	information	information	NOUN
ijtc-463	108	13	related	relate	VERB
ijtc-463	108	14	to	to	ADP
ijtc-463	108	15	reporting	report	VERB
ijtc-463	108	16	on	on	ADP
ijtc-463	108	17	the	the	DET
ijtc-463	108	18	use	use	NOUN
ijtc-463	108	19	of	of	ADP
ijtc-463	108	20	tax	tax	NOUN
ijtc-463	108	21	incentives	incentive	NOUN
ijtc-463	108	22	.	.	PUNCT
ijtc-463	109	1	b.	b.	PROPN
ijtc-463	109	2	when	when	SCONJ
ijtc-463	109	3	taxpayers	taxpayer	NOUN
ijtc-463	109	4	will	will	AUX
ijtc-463	109	5	report	report	VERB
ijtc-463	109	6	online	online	ADV
ijtc-463	109	7	,	,	PUNCT
ijtc-463	109	8	the	the	DET
ijtc-463	109	9	dgt	dgt	PROPN
ijtc-463	109	10	server	server	NOUN
ijtc-463	109	11	often	often	ADV
ijtc-463	109	12	has	have	VERB
ijtc-463	109	13	problems	problem	NOUN
ijtc-463	109	14	or	or	CCONJ
ijtc-463	109	15	experiences	experience	NOUN
ijtc-463	109	16	errors	error	NOUN
ijtc-463	109	17	when	when	SCONJ
ijtc-463	109	18	they	they	PRON
ijtc-463	109	19	want	want	VERB
ijtc-463	109	20	to	to	PART
ijtc-463	109	21	report	report	VERB
ijtc-463	109	22	.	.	PUNCT
ijtc-463	110	1	as	as	ADP
ijtc-463	110	2	a	a	DET
ijtc-463	110	3	result	result	NOUN
ijtc-463	110	4	,	,	PUNCT
ijtc-463	110	5	there	there	PRON
ijtc-463	110	6	was	be	VERB
ijtc-463	110	7	a	a	DET
ijtc-463	110	8	delay	delay	NOUN
ijtc-463	110	9	in	in	ADP
ijtc-463	110	10	submitting	submit	VERB
ijtc-463	110	11	the	the	DET
ijtc-463	110	12	report	report	NOUN
ijtc-463	110	13	.	.	PUNCT
ijtc-463	111	1	3	3	X
ijtc-463	111	2	.	.	X
ijtc-463	111	3	efforts	effort	NOUN
ijtc-463	111	4	have	have	AUX
ijtc-463	111	5	been	be	AUX
ijtc-463	111	6	made	make	VERB
ijtc-463	111	7	by	by	ADP
ijtc-463	111	8	the	the	DET
ijtc-463	111	9	north	north	NOUN
ijtc-463	111	10	bekasi	bekasi	PROPN
ijtc-463	111	11	kpp	kpp	PROPN
ijtc-463	111	12	to	to	PART
ijtc-463	111	13	improve	improve	VERB
ijtc-463	111	14	taxpayer	taxpayer	NOUN
ijtc-463	111	15	compliance	compliance	NOUN
ijtc-463	111	16	during	during	ADP
ijtc-463	111	17	the	the	DET
ijtc-463	111	18	covid-19	covid-19	PROPN
ijtc-463	111	19	pandemic	pandemic	NOUN
ijtc-463	111	20	.	.	PUNCT
ijtc-463	112	1	in	in	ADP
ijtc-463	112	2	the	the	DET
ijtc-463	112	3	analysis	analysis	NOUN
ijtc-463	112	4	of	of	ADP
ijtc-463	112	5	the	the	DET
ijtc-463	112	6	strategy	strategy	NOUN
ijtc-463	112	7	for	for	ADP
ijtc-463	112	8	increasing	increase	VERB
ijtc-463	112	9	taxpayer	taxpayer	NOUN
ijtc-463	112	10	compliance	compliance	NOUN
ijtc-463	112	11	through	through	ADP
ijtc-463	112	12	the	the	DET
ijtc-463	112	13	provision	provision	NOUN
ijtc-463	112	14	of	of	ADP
ijtc-463	112	15	pph	pph	PROPN
ijtc-463	112	16	21	21	NUM
ijtc-463	112	17	tax	tax	NOUN
ijtc-463	112	18	incentives	incentive	NOUN
ijtc-463	112	19	during	during	ADP
ijtc-463	112	20	the	the	DET
ijtc-463	112	21	covid-19	covid-19	PROPN
ijtc-463	112	22	pandemic	pandemic	NOUN
ijtc-463	112	23	,	,	PUNCT
ijtc-463	112	24	there	there	PRON
ijtc-463	112	25	are	be	VERB
ijtc-463	112	26	efforts	effort	NOUN
ijtc-463	112	27	made	make	VERB
ijtc-463	112	28	by	by	ADP
ijtc-463	112	29	the	the	DET
ijtc-463	112	30	north	north	NOUN
ijtc-463	112	31	bekasi	bekasi	PROPN
ijtc-463	112	32	kpp	kpp	PROPN
ijtc-463	112	33	in	in	ADP
ijtc-463	112	34	increasing	increase	VERB
ijtc-463	112	35	taxpayer	taxpayer	NOUN
ijtc-463	112	36	compliance	compliance	NOUN
ijtc-463	112	37	during	during	ADP
ijtc-463	112	38	the	the	DET
ijtc-463	112	39	covid-19	covid-19	PROPN
ijtc-463	112	40	pandemic	pandemic	NOUN
ijtc-463	112	41	.	.	PUNCT
ijtc-463	113	1	a.	a.	NOUN
ijtc-463	113	2	issuing	issue	VERB
ijtc-463	113	3	warning	warning	NOUN
ijtc-463	113	4	letters	letter	NOUN
ijtc-463	113	5	and	and	CCONJ
ijtc-463	113	6	re	re	VERB
ijtc-463	113	7	-	-	VERB
ijtc-463	113	8	informing	inform	VERB
ijtc-463	113	9	via	via	ADP
ijtc-463	113	10	e	e	NOUN
ijtc-463	113	11	-	-	NOUN
ijtc-463	113	12	mail	mail	NOUN
ijtc-463	113	13	,	,	PUNCT
ijtc-463	113	14	as	as	ADV
ijtc-463	113	15	well	well	ADV
ijtc-463	113	16	as	as	ADP
ijtc-463	113	17	conducting	conduct	VERB
ijtc-463	113	18	tax	tax	NOUN
ijtc-463	113	19	class	class	NOUN
ijtc-463	113	20	counseling	counseling	NOUN
ijtc-463	113	21	by	by	ADP
ijtc-463	113	22	providing	provide	VERB
ijtc-463	113	23	tax	tax	NOUN
ijtc-463	113	24	knowledge	knowledge	NOUN
ijtc-463	113	25	education	education	NOUN
ijtc-463	113	26	and	and	CCONJ
ijtc-463	113	27	implementing	implement	VERB
ijtc-463	113	28	tax	tax	NOUN
ijtc-463	113	29	laws	law	NOUN
ijtc-463	113	30	that	that	PRON
ijtc-463	113	31	provide	provide	VERB
ijtc-463	113	32	a	a	DET
ijtc-463	113	33	deterrent	deterrent	NOUN
ijtc-463	113	34	effect	effect	NOUN
ijtc-463	113	35	to	to	ADP
ijtc-463	113	36	taxpayers	taxpayer	NOUN
ijtc-463	113	37	.	.	PUNCT
ijtc-463	114	1	b.	b.	PROPN
ijtc-463	114	2	perform	perform	VERB
ijtc-463	114	3	regular	regular	ADJ
ijtc-463	114	4	dgt	dgt	NOUN
ijtc-463	114	5	server	server	NOUN
ijtc-463	114	6	strengthening	strengthening	NOUN
ijtc-463	114	7	and	and	CCONJ
ijtc-463	114	8	maintenance	maintenance	NOUN
ijtc-463	114	9	so	so	SCONJ
ijtc-463	114	10	that	that	SCONJ
ijtc-463	114	11	the	the	DET
ijtc-463	114	12	server	server	NOUN
ijtc-463	114	13	does	do	AUX
ijtc-463	114	14	not	not	PART
ijtc-463	114	15	experience	experience	VERB
ijtc-463	114	16	frequent	frequent	ADJ
ijtc-463	114	17	problems	problem	NOUN
ijtc-463	114	18	conclusion	conclusion	NOUN
ijtc-463	114	19	based	base	VERB
ijtc-463	114	20	on	on	ADP
ijtc-463	114	21	the	the	DET
ijtc-463	114	22	results	result	NOUN
ijtc-463	114	23	of	of	ADP
ijtc-463	114	24	the	the	DET
ijtc-463	114	25	research	research	NOUN
ijtc-463	114	26	,	,	PUNCT
ijtc-463	114	27	discussion	discussion	NOUN
ijtc-463	114	28	,	,	PUNCT
ijtc-463	114	29	and	and	CCONJ
ijtc-463	114	30	interpretation	interpretation	NOUN
ijtc-463	114	31	described	describe	VERB
ijtc-463	114	32	in	in	ADP
ijtc-463	114	33	the	the	DET
ijtc-463	114	34	previous	previous	ADJ
ijtc-463	114	35	chapters	chapter	NOUN
ijtc-463	114	36	,	,	PUNCT
ijtc-463	114	37	and	and	CCONJ
ijtc-463	114	38	referring	refer	VERB
ijtc-463	114	39	to	to	ADP
ijtc-463	114	40	the	the	DET
ijtc-463	114	41	theory	theory	NOUN
ijtc-463	114	42	and	and	CCONJ
ijtc-463	114	43	results	result	NOUN
ijtc-463	114	44	of	of	ADP
ijtc-463	114	45	previous	previous	ADJ
ijtc-463	114	46	studies	study	NOUN
ijtc-463	114	47	,	,	PUNCT
ijtc-463	114	48	the	the	DET
ijtc-463	114	49	researcher	researcher	NOUN
ijtc-463	114	50	can	can	AUX
ijtc-463	114	51	draw	draw	VERB
ijtc-463	114	52	the	the	DET
ijtc-463	114	53	following	following	ADJ
ijtc-463	114	54	conclusions	conclusion	NOUN
ijtc-463	114	55	:	:	PUNCT
ijtc-463	114	56	1	1	X
ijtc-463	114	57	.	.	PUNCT
ijtc-463	114	58	the	the	DET
ijtc-463	114	59	strategy	strategy	NOUN
ijtc-463	114	60	to	to	PART
ijtc-463	114	61	increase	increase	VERB
ijtc-463	114	62	taxpayer	taxpayer	NOUN
ijtc-463	114	63	compliance	compliance	NOUN
ijtc-463	114	64	through	through	ADP
ijtc-463	114	65	the	the	DET
ijtc-463	114	66	provision	provision	NOUN
ijtc-463	114	67	of	of	ADP
ijtc-463	114	68	pph	pph	PROPN
ijtc-463	114	69	21	21	NUM
ijtc-463	114	70	tax	tax	NOUN
ijtc-463	114	71	incentives	incentive	NOUN
ijtc-463	114	72	borne	bear	VERB
ijtc-463	114	73	by	by	ADP
ijtc-463	114	74	the	the	DET
ijtc-463	114	75	government	government	NOUN
ijtc-463	114	76	during	during	ADP
ijtc-463	114	77	the	the	DET
ijtc-463	114	78	covid-19	covid-19	PROPN
ijtc-463	114	79	pandemic	pandemic	NOUN
ijtc-463	114	80	at	at	ADP
ijtc-463	114	81	kkp	kkp	PROPN
ijtc-463	114	82	pratama	pratama	PROPN
ijtc-463	114	83	north	north	NOUN
ijtc-463	114	84	bekasi	bekasi	PROPN
ijtc-463	114	85	in	in	ADP
ijtc-463	114	86	2020	2020	NUM
ijtc-463	114	87	has	have	AUX
ijtc-463	114	88	not	not	PART
ijtc-463	114	89	been	be	AUX
ijtc-463	114	90	implemented	implement	VERB
ijtc-463	114	91	well	well	ADV
ijtc-463	114	92	,	,	PUNCT
ijtc-463	114	93	because	because	SCONJ
ijtc-463	114	94	there	there	PRON
ijtc-463	114	95	are	be	VERB
ijtc-463	114	96	still	still	ADV
ijtc-463	114	97	many	many	ADJ
ijtc-463	114	98	taxpayers	taxpayer	NOUN
ijtc-463	114	99	who	who	PRON
ijtc-463	114	100	have	have	AUX
ijtc-463	114	101	not	not	PART
ijtc-463	114	102	reported	report	VERB
ijtc-463	114	103	the	the	DET
ijtc-463	114	104	use	use	NOUN
ijtc-463	114	105	of	of	ADP
ijtc-463	114	106	incentives	incentive	NOUN
ijtc-463	114	107	.	.	PUNCT
ijtc-463	115	1	2	2	X
ijtc-463	115	2	.	.	X
ijtc-463	115	3	obstacles	obstacle	NOUN
ijtc-463	115	4	in	in	ADP
ijtc-463	115	5	increasing	increase	VERB
ijtc-463	115	6	taxpayer	taxpayer	NOUN
ijtc-463	115	7	compliance	compliance	NOUN
ijtc-463	115	8	through	through	ADP
ijtc-463	115	9	the	the	DET
ijtc-463	115	10	provision	provision	NOUN
ijtc-463	115	11	of	of	ADP
ijtc-463	115	12	pph	pph	PROPN
ijtc-463	115	13	21	21	NUM
ijtc-463	115	14	tax	tax	NOUN
ijtc-463	115	15	incentives	incentive	NOUN
ijtc-463	115	16	borne	bear	VERB
ijtc-463	115	17	by	by	ADP
ijtc-463	115	18	the	the	DET
ijtc-463	115	19	government	government	NOUN
ijtc-463	115	20	during	during	ADP
ijtc-463	115	21	the	the	DET
ijtc-463	115	22	covid-19	covid-19	PROPN
ijtc-463	115	23	pandemic	pandemic	NOUN
ijtc-463	115	24	,	,	PUNCT
ijtc-463	115	25	namely	namely	ADV
ijtc-463	115	26	:	:	PUNCT
ijtc-463	115	27	a.	a.	NOUN
ijtc-463	115	28	there	there	PRON
ijtc-463	115	29	is	be	AUX
ijtc-463	115	30	still	still	ADV
ijtc-463	115	31	a	a	DET
ijtc-463	115	32	lack	lack	NOUN
ijtc-463	115	33	of	of	ADP
ijtc-463	115	34	awareness	awareness	NOUN
ijtc-463	115	35	of	of	ADP
ijtc-463	115	36	taxpayers	taxpayer	NOUN
ijtc-463	115	37	that	that	PRON
ijtc-463	115	38	needs	need	VERB
ijtc-463	115	39	to	to	PART
ijtc-463	115	40	be	be	AUX
ijtc-463	115	41	improved	improve	VERB
ijtc-463	115	42	.	.	PUNCT
ijtc-463	116	1	and	and	CCONJ
ijtc-463	116	2	there	there	PRON
ijtc-463	116	3	are	be	VERB
ijtc-463	116	4	difficulties	difficulty	NOUN
ijtc-463	116	5	in	in	ADP
ijtc-463	116	6	reporting	reporting	NOUN
ijtc-463	116	7	because	because	SCONJ
ijtc-463	116	8	of	of	ADP
ijtc-463	116	9	the	the	DET
ijtc-463	116	10	lack	lack	NOUN
ijtc-463	116	11	of	of	ADP
ijtc-463	116	12	information	information	NOUN
ijtc-463	116	13	related	relate	VERB
ijtc-463	116	14	to	to	ADP
ijtc-463	116	15	reporting	report	VERB
ijtc-463	116	16	on	on	ADP
ijtc-463	116	17	the	the	DET
ijtc-463	116	18	use	use	NOUN
ijtc-463	116	19	of	of	ADP
ijtc-463	116	20	tax	tax	NOUN
ijtc-463	116	21	incentives	incentive	NOUN
ijtc-463	116	22	.	.	PUNCT
ijtc-463	117	1	b.	b.	PROPN
ijtc-463	117	2	when	when	SCONJ
ijtc-463	117	3	taxpayers	taxpayer	NOUN
ijtc-463	117	4	will	will	AUX
ijtc-463	117	5	report	report	VERB
ijtc-463	117	6	online	online	ADV
ijtc-463	117	7	,	,	PUNCT
ijtc-463	117	8	the	the	DET
ijtc-463	117	9	dgt	dgt	PROPN
ijtc-463	117	10	server	server	NOUN
ijtc-463	117	11	often	often	ADV
ijtc-463	117	12	has	have	VERB
ijtc-463	117	13	problems	problem	NOUN
ijtc-463	117	14	or	or	CCONJ
ijtc-463	117	15	experiences	experience	NOUN
ijtc-463	117	16	errors	error	NOUN
ijtc-463	117	17	when	when	SCONJ
ijtc-463	117	18	they	they	PRON
ijtc-463	117	19	want	want	VERB
ijtc-463	117	20	to	to	PART
ijtc-463	117	21	report	report	VERB
ijtc-463	117	22	.	.	PUNCT
ijtc-463	118	1	as	as	ADP
ijtc-463	118	2	a	a	DET
ijtc-463	118	3	result	result	NOUN
ijtc-463	118	4	,	,	PUNCT
ijtc-463	118	5	there	there	PRON
ijtc-463	118	6	was	be	VERB
ijtc-463	118	7	a	a	DET
ijtc-463	118	8	delay	delay	NOUN
ijtc-463	118	9	in	in	ADP
ijtc-463	118	10	submitting	submit	VERB
ijtc-463	118	11	the	the	DET
ijtc-463	118	12	report	report	NOUN
ijtc-463	118	13	.	.	PUNCT
ijtc-463	119	1	3	3	X
ijtc-463	119	2	.	.	X
ijtc-463	119	3	efforts	effort	NOUN
ijtc-463	119	4	made	make	VERB
ijtc-463	119	5	by	by	ADP
ijtc-463	119	6	the	the	DET
ijtc-463	119	7	kpp	kpp	PROPN
ijtc-463	119	8	north	north	PROPN
ijtc-463	119	9	bekasi	bekasi	PROPN
ijtc-463	119	10	in	in	ADP
ijtc-463	119	11	increasing	increase	VERB
ijtc-463	119	12	taxpayer	taxpayer	NOUN
ijtc-463	119	13	compliance	compliance	NOUN
ijtc-463	119	14	with	with	ADP
ijtc-463	119	15	reporting	report	VERB
ijtc-463	119	16	the	the	DET
ijtc-463	119	17	pph	pph	PROPN
ijtc-463	119	18	21	21	NUM
ijtc-463	119	19	tax	tax	NOUN
ijtc-463	119	20	incentives	incentive	NOUN
ijtc-463	119	21	borne	bear	VERB
ijtc-463	119	22	by	by	ADP
ijtc-463	119	23	the	the	DET
ijtc-463	119	24	government	government	NOUN
ijtc-463	119	25	during	during	ADP
ijtc-463	119	26	the	the	DET
ijtc-463	119	27	covid-19	covid-19	PROPN
ijtc-463	119	28	pandemic	pandemic	NOUN
ijtc-463	119	29	,	,	PUNCT
ijtc-463	119	30	namely	namely	ADV
ijtc-463	119	31	:	:	PUNCT
ijtc-463	119	32	a.	a.	NOUN
ijtc-463	119	33	issuing	issue	VERB
ijtc-463	119	34	warning	warning	NOUN
ijtc-463	119	35	letters	letter	NOUN
ijtc-463	119	36	and	and	CCONJ
ijtc-463	119	37	re	re	VERB
ijtc-463	119	38	-	-	VERB
ijtc-463	119	39	informing	inform	VERB
ijtc-463	119	40	via	via	ADP
ijtc-463	119	41	e	e	NOUN
ijtc-463	119	42	-	-	NOUN
ijtc-463	119	43	mail	mail	NOUN
ijtc-463	119	44	,	,	PUNCT
ijtc-463	119	45	as	as	ADV
ijtc-463	119	46	well	well	ADV
ijtc-463	119	47	as	as	ADP
ijtc-463	119	48	conducting	conduct	VERB
ijtc-463	119	49	tax	tax	NOUN
ijtc-463	119	50	class	class	NOUN
ijtc-463	119	51	counseling	counseling	NOUN
ijtc-463	119	52	by	by	ADP
ijtc-463	119	53	providing	provide	VERB
ijtc-463	119	54	tax	tax	NOUN
ijtc-463	119	55	knowledge	knowledge	NOUN
ijtc-463	119	56	education	education	NOUN
ijtc-463	119	57	and	and	CCONJ
ijtc-463	119	58	implementing	implement	VERB
ijtc-463	119	59	tax	tax	NOUN
ijtc-463	119	60	laws	law	NOUN
ijtc-463	119	61	that	that	PRON
ijtc-463	119	62	provide	provide	VERB
ijtc-463	119	63	a	a	DET
ijtc-463	119	64	deterrent	deterrent	NOUN
ijtc-463	119	65	effect	effect	NOUN
ijtc-463	119	66	to	to	ADP
ijtc-463	119	67	taxpayers	taxpayer	NOUN
ijtc-463	119	68	.	.	PUNCT
ijtc-463	120	1	b.	b.	PROPN
ijtc-463	120	2	perform	perform	VERB
ijtc-463	120	3	regular	regular	ADJ
ijtc-463	120	4	dgt	dgt	NOUN
ijtc-463	120	5	server	server	NOUN
ijtc-463	120	6	strengthening	strengthening	NOUN
ijtc-463	120	7	and	and	CCONJ
ijtc-463	120	8	maintenance	maintenance	NOUN
ijtc-463	120	9	so	so	SCONJ
ijtc-463	120	10	that	that	SCONJ
ijtc-463	120	11	the	the	DET
ijtc-463	120	12	server	server	NOUN
ijtc-463	120	13	does	do	AUX
ijtc-463	120	14	not	not	PART
ijtc-463	120	15	experience	experience	VERB
ijtc-463	120	16	frequent	frequent	ADJ
ijtc-463	120	17	problems	problem	NOUN
ijtc-463	120	18	.	.	PUNCT
ijtc-463	121	1	strategy	strategy	NOUN
ijtc-463	121	2	for	for	ADP
ijtc-463	121	3	improving	improve	VERB
ijtc-463	121	4	taxpayer	taxpayer	NOUN
ijtc-463	121	5	compliance	compliance	NOUN
ijtc-463	121	6	through	through	ADP
ijtc-463	121	7	the	the	DET
ijtc-463	121	8	giving	giving	NOUN
ijtc-463	121	9	of	of	ADP
ijtc-463	121	10	tax	tax	NOUN
ijtc-463	121	11	incentives	incentive	NOUN
ijtc-463	121	12	pph	pph	PROPN
ijtc-463	121	13	21	21	NUM
ijtc-463	121	14	borne	bear	VERB
ijtc-463	121	15	by	by	ADP
ijtc-463	121	16	the	the	DET
ijtc-463	121	17	government	government	NOUN
ijtc-463	121	18	during	during	ADP
ijtc-463	121	19	the	the	DET
ijtc-463	121	20	covid-19	covid-19	PROPN
ijtc-463	121	21	pandemic	pandemic	NOUN
ijtc-463	121	22	at	at	ADP
ijtc-463	121	23	kpp	kpp	PROPN
ijtc-463	121	24	pratama	pratama	NOUN
ijtc-463	121	25	bekasi	bekasi	PROPN
ijtc-463	121	26	utara	utara	PROPN
ijtc-463	121	27	vitisia	vitisia	PROPN
ijtc-463	121	28	,	,	PUNCT
ijtc-463	121	29	ratna	ratna	PROPN
ijtc-463	121	30	,	,	PUNCT
ijtc-463	121	31	harjo	harjo	NOUN
ijtc-463	121	32	,	,	PUNCT
ijtc-463	121	33	and	and	CCONJ
ijtc-463	121	34	oktavia	oktavia	VERB
ijtc-463	121	35	199	199	NUM
ijtc-463	121	36	|	|	ADV
ijtc-463	121	37	ilomata	ilomata	PROPN
ijtc-463	121	38	international	international	ADJ
ijtc-463	121	39	journal	journal	NOUN
ijtc-463	121	40	of	of	ADP
ijtc-463	121	41	tax	tax	PROPN
ijtc-463	121	42	&	&	CCONJ
ijtc-463	121	43	accounting	accounting	PROPN
ijtc-463	121	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-463	121	45	reference	reference	NOUN
ijtc-463	121	46	anggara	anggara	NOUN
ijtc-463	121	47	,	,	PUNCT
ijtc-463	121	48	s.	s.	PROPN
ijtc-463	121	49	,	,	PUNCT
ijtc-463	121	50	afiyah	afiyah	PROPN
ijtc-463	121	51	,	,	PUNCT
ijtc-463	121	52	s.	s.	PROPN
ijtc-463	121	53	,	,	PUNCT
ijtc-463	121	54	farida	farida	PROPN
ijtc-463	121	55	,	,	PUNCT
ijtc-463	121	56	a.	a.	PROPN
ijtc-463	121	57	s.	s.	PROPN
ijtc-463	121	58	,	,	PUNCT
ijtc-463	121	59	&	&	CCONJ
ijtc-463	121	60	muslim	muslim	PROPN
ijtc-463	121	61	,	,	PUNCT
ijtc-463	121	62	j.	j.	PROPN
ijtc-463	121	63	(	(	PUNCT
ijtc-463	121	64	2020	2020	NUM
ijtc-463	121	65	)	)	PUNCT
ijtc-463	121	66	.	.	PUNCT
ijtc-463	122	1	inovasi	inovasi	PROPN
ijtc-463	122	2	kebijakan	kebijakan	PROPN
ijtc-463	122	3	publik	publik	PROPN
ijtc-463	122	4	tentang	tentang	PROPN
ijtc-463	122	5	pencegahan	pencegahan	PROPN
ijtc-463	122	6	dan	dan	PROPN
ijtc-463	122	7	penanggulangan	penanggulangan	PROPN
ijtc-463	122	8	corona	corona	PROPN
ijtc-463	122	9	virus	virus	PROPN
ijtc-463	122	10	disease	disease	NOUN
ijtc-463	122	11	19	19	NUM
ijtc-463	122	12	(	(	PUNCT
ijtc-463	122	13	covid-19	covid-19	PROPN
ijtc-463	122	14	)	)	PUNCT
ijtc-463	122	15	di	di	NOUN
ijtc-463	122	16	jawa	jawa	PROPN
ijtc-463	122	17	barat	barat	PROPN
ijtc-463	122	18	.	.	PUNCT
ijtc-463	123	1	http://digilib.uinsgd.ac.id/30850/	http://digilib.uinsgd.ac.id/30850/	PROPN
ijtc-463	123	2	anugerah	anugerah	PROPN
ijtc-463	123	3	,	,	PUNCT
ijtc-463	123	4	a.	a.	PROPN
ijtc-463	123	5	r.	r.	PROPN
ijtc-463	123	6	,	,	PUNCT
ijtc-463	123	7	muttaqin	muttaqin	VERB
ijtc-463	123	8	,	,	PUNCT
ijtc-463	123	9	p.	p.	PROPN
ijtc-463	123	10	s.	s.	PROPN
ijtc-463	123	11	,	,	PUNCT
ijtc-463	123	12	&	&	CCONJ
ijtc-463	123	13	purnama	purnama	PROPN
ijtc-463	123	14	,	,	PUNCT
ijtc-463	123	15	d.	d.	PROPN
ijtc-463	123	16	a.	a.	PROPN
ijtc-463	123	17	(	(	PUNCT
ijtc-463	123	18	2021	2021	NUM
ijtc-463	123	19	)	)	PUNCT
ijtc-463	123	20	.	.	PUNCT
ijtc-463	124	1	effect	effect	NOUN
ijtc-463	124	2	of	of	ADP
ijtc-463	124	3	large	large	ADJ
ijtc-463	124	4	-	-	PUNCT
ijtc-463	124	5	scale	scale	NOUN
ijtc-463	124	6	social	social	ADJ
ijtc-463	124	7	restriction	restriction	NOUN
ijtc-463	124	8	(	(	PUNCT
ijtc-463	124	9	psbb	psbb	PROPN
ijtc-463	124	10	)	)	PUNCT
ijtc-463	124	11	during	during	ADP
ijtc-463	124	12	covid-19	covid-19	PROPN
ijtc-463	124	13	on	on	ADP
ijtc-463	124	14	outdoor	outdoor	ADJ
ijtc-463	124	15	air	air	NOUN
ijtc-463	124	16	quality	quality	NOUN
ijtc-463	124	17	:	:	PUNCT
ijtc-463	124	18	evidence	evidence	NOUN
ijtc-463	124	19	from	from	ADP
ijtc-463	124	20	five	five	NUM
ijtc-463	124	21	cities	city	NOUN
ijtc-463	124	22	in	in	ADP
ijtc-463	124	23	dki	dki	PROPN
ijtc-463	124	24	jakarta	jakarta	PROPN
ijtc-463	124	25	province	province	PROPN
ijtc-463	124	26	,	,	PUNCT
ijtc-463	124	27	indonesia	indonesia	PROPN
ijtc-463	124	28	.	.	PUNCT
ijtc-463	125	1	environmental	environmental	ADJ
ijtc-463	125	2	research	research	PROPN
ijtc-463	125	3	,	,	PUNCT
ijtc-463	125	4	197	197	NUM
ijtc-463	125	5	,	,	PUNCT
ijtc-463	125	6	111164	111164	NUM
ijtc-463	125	7	.	.	PUNCT
ijtc-463	126	1	https://doi.org/10.1016/j.envres.2021.111164	https://doi.org/10.1016/j.envres.2021.111164	NOUN
ijtc-463	126	2	ashraf	ashraf	PROPN
ijtc-463	126	3	aulawi	aulawi	PROPN
ijtc-463	126	4	,	,	PUNCT
ijtc-463	126	5	a.	a.	NOUN
ijtc-463	126	6	(	(	PUNCT
ijtc-463	126	7	2020	2020	NUM
ijtc-463	126	8	)	)	PUNCT
ijtc-463	126	9	.	.	PUNCT
ijtc-463	127	1	penerbitan	penerbitan	PROPN
ijtc-463	127	2	peraturan	peraturan	PROPN
ijtc-463	127	3	pemerintah	pemerintah	PROPN
ijtc-463	127	4	pengganti	pengganti	PROPN
ijtc-463	127	5	undang	undang	PROPN
ijtc-463	127	6	-	-	PUNCT
ijtc-463	127	7	undang	undang	PROPN
ijtc-463	127	8	nomor	nomor	PROPN
ijtc-463	127	9	1	1	NUM
ijtc-463	127	10	tahun	tahun	PROPN
ijtc-463	127	11	2020	2020	NUM
ijtc-463	127	12	sebagai	sebagai	PROPN
ijtc-463	127	13	strategi	strategi	PROPN
ijtc-463	127	14	kebijakan	kebijakan	PROPN
ijtc-463	127	15	pajak	pajak	ADV
ijtc-463	127	16	pemerintah	pemerintah	PROPN
ijtc-463	127	17	indonesia	indonesia	PROPN
ijtc-463	127	18	dalam	dalam	PROPN
ijtc-463	127	19	menghadapi	menghadapi	VERB
ijtc-463	127	20	dampak	dampak	PROPN
ijtc-463	127	21	pandemi	pandemi	ADP
ijtc-463	127	22	covid-19	covid-19	PROPN
ijtc-463	127	23	terhadap	terhadap	PROPN
ijtc-463	127	24	keuangan	keuangan	PROPN
ijtc-463	127	25	negara	negara	PROPN
ijtc-463	127	26	.	.	PUNCT
ijtc-463	128	1	progress	progress	NOUN
ijtc-463	128	2	:	:	PUNCT
ijtc-463	128	3	jurnal	jurnal	ADJ
ijtc-463	128	4	pendidikan	pendidikan	PROPN
ijtc-463	128	5	,	,	PUNCT
ijtc-463	128	6	akuntansi	akuntansi	PROPN
ijtc-463	128	7	dan	dan	PROPN
ijtc-463	128	8	keuangan	keuangan	PROPN
ijtc-463	128	9	,	,	PUNCT
ijtc-463	128	10	3(2	3(2	NUM
ijtc-463	128	11	)	)	PUNCT
ijtc-463	128	12	,	,	PUNCT
ijtc-463	128	13	110–132	110–132	NUM
ijtc-463	128	14	.	.	PUNCT
ijtc-463	129	1	https://doi.org/10.47080/progress.v3i2.936	https://doi.org/10.47080/progress.v3i2.936	PROPN
ijtc-463	129	2	bai	bai	PROPN
ijtc-463	129	3	,	,	PUNCT
ijtc-463	129	4	c.	c.	PROPN
ijtc-463	129	5	,	,	PUNCT
ijtc-463	129	6	quayson	quayson	NOUN
ijtc-463	129	7	,	,	PUNCT
ijtc-463	129	8	m.	m.	NOUN
ijtc-463	129	9	,	,	PUNCT
ijtc-463	129	10	&	&	CCONJ
ijtc-463	129	11	sarkis	sarkis	PROPN
ijtc-463	129	12	,	,	PUNCT
ijtc-463	129	13	j.	j.	PROPN
ijtc-463	129	14	(	(	PUNCT
ijtc-463	129	15	2021	2021	NUM
ijtc-463	129	16	)	)	PUNCT
ijtc-463	129	17	.	.	PUNCT
ijtc-463	130	1	covid-19	covid-19	PROPN
ijtc-463	130	2	pandemic	pandemic	ADJ
ijtc-463	130	3	digitization	digitization	NOUN
ijtc-463	130	4	lesson	lesson	NOUN
ijtc-463	130	5	for	for	ADP
ijtc-463	130	6	sustainable	sustainable	ADJ
ijtc-463	130	7	development	development	NOUN
ijtc-463	130	8	of	of	ADP
ijtc-463	130	9	micro	micro	NOUN
ijtc-463	130	10	-	-	ADJ
ijtc-463	130	11	and	and	CCONJ
ijtc-463	130	12	smallenterprises	smallenterprise	NOUN
ijtc-463	130	13	.	.	PUNCT
ijtc-463	131	1	sustainable	sustainable	ADJ
ijtc-463	131	2	production	production	NOUN
ijtc-463	131	3	and	and	CCONJ
ijtc-463	131	4	consumption	consumption	NOUN
ijtc-463	131	5	,	,	PUNCT
ijtc-463	131	6	27	27	NUM
ijtc-463	131	7	,	,	PUNCT
ijtc-463	131	8	1989–2001	1989–2001	NUM
ijtc-463	131	9	.	.	PUNCT
ijtc-463	132	1	https://doi.org/10.1016/j.spc.2021.04.035	https://doi.org/10.1016/j.spc.2021.04.035	PROPN
ijtc-463	132	2	batrancea	batrancea	PROPN
ijtc-463	132	3	,	,	PUNCT
ijtc-463	132	4	l.	l.	PROPN
ijtc-463	132	5	,	,	PUNCT
ijtc-463	132	6	nichita	nichita	PROPN
ijtc-463	132	7	,	,	PUNCT
ijtc-463	132	8	a.	a.	NOUN
ijtc-463	132	9	,	,	PUNCT
ijtc-463	132	10	olsen	olsen	PROPN
ijtc-463	132	11	,	,	PUNCT
ijtc-463	132	12	j.	j.	PROPN
ijtc-463	132	13	,	,	PUNCT
ijtc-463	132	14	kogler	kogler	PROPN
ijtc-463	132	15	,	,	PUNCT
ijtc-463	132	16	c.	c.	PROPN
ijtc-463	132	17	,	,	PUNCT
ijtc-463	132	18	kirchler	kirchler	NOUN
ijtc-463	132	19	,	,	PUNCT
ijtc-463	132	20	e.	e.	PROPN
ijtc-463	132	21	,	,	PUNCT
ijtc-463	132	22	hoelzl	hoelzl	PROPN
ijtc-463	132	23	,	,	PUNCT
ijtc-463	132	24	e.	e.	PROPN
ijtc-463	132	25	,	,	PUNCT
ijtc-463	132	26	weiss	weiss	PROPN
ijtc-463	132	27	,	,	PUNCT
ijtc-463	132	28	a.	a.	NOUN
ijtc-463	132	29	,	,	PUNCT
ijtc-463	132	30	torgler	torgler	NOUN
ijtc-463	132	31	,	,	PUNCT
ijtc-463	132	32	b.	b.	PROPN
ijtc-463	132	33	,	,	PUNCT
ijtc-463	132	34	fooken	fooken	PROPN
ijtc-463	132	35	,	,	PUNCT
ijtc-463	132	36	j.	j.	PROPN
ijtc-463	132	37	,	,	PUNCT
ijtc-463	132	38	fuller	full	ADJ
ijtc-463	132	39	,	,	PUNCT
ijtc-463	132	40	j.	j.	PROPN
ijtc-463	132	41	,	,	PUNCT
ijtc-463	132	42	schaffner	schaffner	ADV
ijtc-463	132	43	,	,	PUNCT
ijtc-463	132	44	m.	m.	NOUN
ijtc-463	132	45	,	,	PUNCT
ijtc-463	132	46	banuri	banuri	PROPN
ijtc-463	132	47	,	,	PUNCT
ijtc-463	132	48	s.	s.	PROPN
ijtc-463	132	49	,	,	PUNCT
ijtc-463	132	50	hassanein	hassanein	PROPN
ijtc-463	132	51	,	,	PUNCT
ijtc-463	132	52	m.	m.	NOUN
ijtc-463	132	53	,	,	PUNCT
ijtc-463	132	54	alarcón	alarcón	PROPN
ijtc-463	132	55	-	-	PUNCT
ijtc-463	132	56	garcía	garcía	ADJ
ijtc-463	132	57	,	,	PUNCT
ijtc-463	132	58	g.	g.	PROPN
ijtc-463	132	59	,	,	PUNCT
ijtc-463	132	60	aldemir	aldemir	PROPN
ijtc-463	132	61	,	,	PUNCT
ijtc-463	132	62	c.	c.	PROPN
ijtc-463	132	63	,	,	PUNCT
ijtc-463	132	64	apostol	apostol	NOUN
ijtc-463	132	65	,	,	PUNCT
ijtc-463	132	66	o.	o.	PROPN
ijtc-463	132	67	,	,	PUNCT
ijtc-463	132	68	bank	bank	PROPN
ijtc-463	132	69	weinberg	weinberg	PROPN
ijtc-463	132	70	,	,	PUNCT
ijtc-463	132	71	d.	d.	PROPN
ijtc-463	132	72	,	,	PUNCT
ijtc-463	132	73	batrancea	batrancea	PROPN
ijtc-463	132	74	,	,	PUNCT
ijtc-463	132	75	i.	i.	PROPN
ijtc-463	132	76	,	,	PUNCT
ijtc-463	132	77	belianin	belianin	PROPN
ijtc-463	132	78	,	,	PUNCT
ijtc-463	132	79	a.	a.	NOUN
ijtc-463	132	80	,	,	PUNCT
ijtc-463	132	81	…	…	PUNCT
ijtc-463	132	82	zukauskas	zukauskas	PROPN
ijtc-463	132	83	,	,	PUNCT
ijtc-463	132	84	s.	s.	PROPN
ijtc-463	132	85	(	(	PUNCT
ijtc-463	132	86	2019	2019	NUM
ijtc-463	132	87	)	)	PUNCT
ijtc-463	132	88	.	.	PUNCT
ijtc-463	133	1	trust	trust	NOUN
ijtc-463	133	2	and	and	CCONJ
ijtc-463	133	3	power	power	NOUN
ijtc-463	133	4	as	as	ADP
ijtc-463	133	5	determinants	determinant	NOUN
ijtc-463	133	6	of	of	ADP
ijtc-463	133	7	tax	tax	NOUN
ijtc-463	133	8	compliance	compliance	NOUN
ijtc-463	133	9	across	across	ADP
ijtc-463	133	10	44	44	NUM
ijtc-463	133	11	nations	nation	NOUN
ijtc-463	133	12	.	.	PUNCT
ijtc-463	134	1	journal	journal	PROPN
ijtc-463	134	2	of	of	ADP
ijtc-463	134	3	economic	economic	ADJ
ijtc-463	134	4	psychology	psychology	NOUN
ijtc-463	134	5	,	,	PUNCT
ijtc-463	134	6	74	74	NUM
ijtc-463	134	7	,	,	PUNCT
ijtc-463	134	8	102191	102191	NUM
ijtc-463	134	9	.	.	PUNCT
ijtc-463	135	1	https://doi.org/10.1016/j.joep.2019.102191	https://doi.org/10.1016/j.joep.2019.102191	PROPN
ijtc-463	135	2	brodeur	brodeur	PROPN
ijtc-463	135	3	,	,	PUNCT
ijtc-463	135	4	m.	m.	NOUN
ijtc-463	135	5	,	,	PUNCT
ijtc-463	135	6	audette	audette	NOUN
ijtc-463	135	7	-	-	PUNCT
ijtc-463	135	8	chapdelaine	chapdelaine	PROPN
ijtc-463	135	9	,	,	PUNCT
ijtc-463	135	10	s.	s.	PROPN
ijtc-463	135	11	,	,	PUNCT
ijtc-463	135	12	savard	savard	PROPN
ijtc-463	135	13	,	,	PUNCT
ijtc-463	135	14	a.-c	a.-c	PROPN
ijtc-463	135	15	.	.	PROPN
ijtc-463	135	16	,	,	PUNCT
ijtc-463	135	17	&	&	CCONJ
ijtc-463	135	18	kairouz	kairouz	PROPN
ijtc-463	135	19	,	,	PUNCT
ijtc-463	135	20	s.	s.	PROPN
ijtc-463	135	21	(	(	PUNCT
ijtc-463	135	22	2021	2021	NUM
ijtc-463	135	23	)	)	PUNCT
ijtc-463	135	24	.	.	PUNCT
ijtc-463	136	1	gambling	gambling	NOUN
ijtc-463	136	2	and	and	CCONJ
ijtc-463	136	3	the	the	DET
ijtc-463	136	4	covid-19	covid-19	PROPN
ijtc-463	136	5	pandemic	pandemic	NOUN
ijtc-463	136	6	:	:	PUNCT
ijtc-463	136	7	a	a	DET
ijtc-463	136	8	scoping	scope	VERB
ijtc-463	136	9	review	review	NOUN
ijtc-463	136	10	.	.	PUNCT
ijtc-463	137	1	progress	progress	NOUN
ijtc-463	137	2	in	in	ADP
ijtc-463	137	3	neuro	neuro	NOUN
ijtc-463	137	4	-	-	PUNCT
ijtc-463	137	5	psychopharmacology	psychopharmacology	NOUN
ijtc-463	137	6	and	and	CCONJ
ijtc-463	137	7	biological	biological	ADJ
ijtc-463	137	8	psychiatry	psychiatry	NOUN
ijtc-463	137	9	,	,	PUNCT
ijtc-463	137	10	111	111	NUM
ijtc-463	137	11	,	,	PUNCT
ijtc-463	137	12	110389	110389	NUM
ijtc-463	137	13	.	.	PUNCT
ijtc-463	138	1	https://doi.org/10.1016/j.pnpbp.2021.110389	https://doi.org/10.1016/j.pnpbp.2021.110389	NOUN
ijtc-463	138	2	bungin	bungin	PROPN
ijtc-463	138	3	,	,	PUNCT
ijtc-463	138	4	b.	b.	PROPN
ijtc-463	138	5	(	(	PUNCT
ijtc-463	138	6	2017	2017	NUM
ijtc-463	138	7	)	)	PUNCT
ijtc-463	138	8	.	.	PUNCT
ijtc-463	139	1	metodologi	metodologi	PROPN
ijtc-463	139	2	penelitian	penelitian	PROPN
ijtc-463	139	3	kualitatif	kualitatif	PROPN
ijtc-463	139	4	(	(	PUNCT
ijtc-463	139	5	b.	b.	PROPN
ijtc-463	139	6	bungin	bungin	VERB
ijtc-463	139	7	(	(	PUNCT
ijtc-463	139	8	ed	ed	NOUN
ijtc-463	139	9	.	.	PUNCT
ijtc-463	139	10	)	)	PUNCT
ijtc-463	139	11	;	;	PUNCT
ijtc-463	139	12	2nd	2nd	ADJ
ijtc-463	139	13	ed	ed	NOUN
ijtc-463	139	14	.	.	PUNCT
ijtc-463	139	15	)	)	PUNCT
ijtc-463	139	16	.	.	PUNCT
ijtc-463	140	1	pt	pt	PROPN
ijtc-463	140	2	rajagrafindo	rajagrafindo	PROPN
ijtc-463	140	3	persada	persada	PROPN
ijtc-463	140	4	.	.	PUNCT
ijtc-463	141	1	https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhanbungin/	https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhanbungin/	VERB
ijtc-463	141	2	creswell	creswell	PROPN
ijtc-463	141	3	,	,	PUNCT
ijtc-463	141	4	j.	j.	PROPN
ijtc-463	141	5	w.	w.	PROPN
ijtc-463	141	6	(	(	PUNCT
ijtc-463	141	7	2017	2017	NUM
ijtc-463	141	8	)	)	PUNCT
ijtc-463	141	9	.	.	PUNCT
ijtc-463	142	1	research	research	NOUN
ijtc-463	142	2	design	design	PROPN
ijtc-463	142	3	pendekatan	pendekatan	PROPN
ijtc-463	142	4	kualitatif	kualitatif	PROPN
ijtc-463	142	5	,	,	PUNCT
ijtc-463	142	6	kuantitatif	kuantitatif	PROPN
ijtc-463	142	7	,	,	PUNCT
ijtc-463	142	8	dan	dan	PROPN
ijtc-463	142	9	mixed	mixed	PROPN
ijtc-463	142	10	(	(	PUNCT
ijtc-463	142	11	s.	s.	PROPN
ijtc-463	142	12	z.	z.	PROPN
ijtc-463	142	13	qudsy	qudsy	PROPN
ijtc-463	143	1	(	(	PUNCT
ijtc-463	143	2	ed	ed	NOUN
ijtc-463	143	3	.	.	PUNCT
ijtc-463	143	4	)	)	PUNCT
ijtc-463	143	5	;	;	PUNCT
ijtc-463	143	6	3rd	3rd	ADJ
ijtc-463	143	7	ed	ed	NOUN
ijtc-463	143	8	.	.	PUNCT
ijtc-463	143	9	)	)	PUNCT
ijtc-463	143	10	.	.	PUNCT
ijtc-463	144	1	pustaka	pustaka	ADJ
ijtc-463	144	2	pelajar	pelajar	NOUN
ijtc-463	144	3	.	.	PUNCT
ijtc-463	145	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	PROPN
ijtc-463	145	2	dai	dai	PROPN
ijtc-463	145	3	,	,	PUNCT
ijtc-463	145	4	r.	r.	PROPN
ijtc-463	145	5	,	,	PUNCT
ijtc-463	145	6	feng	feng	PROPN
ijtc-463	145	7	,	,	PUNCT
ijtc-463	145	8	h.	h.	PROPN
ijtc-463	145	9	,	,	PUNCT
ijtc-463	145	10	hu	hu	PROPN
ijtc-463	145	11	,	,	PUNCT
ijtc-463	145	12	j.	j.	PROPN
ijtc-463	145	13	,	,	PUNCT
ijtc-463	145	14	jin	jin	PROPN
ijtc-463	145	15	,	,	PUNCT
ijtc-463	145	16	q.	q.	PROPN
ijtc-463	145	17	,	,	PUNCT
ijtc-463	145	18	li	li	PROPN
ijtc-463	145	19	,	,	PUNCT
ijtc-463	145	20	h.	h.	PROPN
ijtc-463	145	21	,	,	PUNCT
ijtc-463	145	22	wang	wang	PROPN
ijtc-463	145	23	,	,	PUNCT
ijtc-463	145	24	r.	r.	PROPN
ijtc-463	145	25	,	,	PUNCT
ijtc-463	145	26	wang	wang	PROPN
ijtc-463	145	27	,	,	PUNCT
ijtc-463	145	28	r.	r.	PROPN
ijtc-463	145	29	,	,	PUNCT
ijtc-463	145	30	xu	xu	PROPN
ijtc-463	145	31	,	,	PUNCT
ijtc-463	145	32	l.	l.	PROPN
ijtc-463	145	33	,	,	PUNCT
ijtc-463	145	34	&	&	CCONJ
ijtc-463	145	35	zhang	zhang	PROPN
ijtc-463	145	36	,	,	PUNCT
ijtc-463	145	37	x.	x.	NOUN
ijtc-463	145	38	(	(	PUNCT
ijtc-463	145	39	2021	2021	NUM
ijtc-463	145	40	)	)	PUNCT
ijtc-463	145	41	.	.	PUNCT
ijtc-463	146	1	the	the	DET
ijtc-463	146	2	impact	impact	NOUN
ijtc-463	146	3	of	of	ADP
ijtc-463	146	4	covid-19	covid-19	PROPN
ijtc-463	146	5	on	on	ADP
ijtc-463	146	6	small	small	ADJ
ijtc-463	146	7	and	and	CCONJ
ijtc-463	146	8	medium	medium	ADJ
ijtc-463	146	9	-	-	PUNCT
ijtc-463	146	10	sized	sized	ADJ
ijtc-463	146	11	enterprises	enterprise	NOUN
ijtc-463	146	12	(	(	PUNCT
ijtc-463	146	13	smes	sme	NOUN
ijtc-463	146	14	):	):	PUNCT
ijtc-463	146	15	evidence	evidence	NOUN
ijtc-463	146	16	from	from	ADP
ijtc-463	146	17	twowave	twowave	ADJ
ijtc-463	146	18	phone	phone	NOUN
ijtc-463	146	19	surveys	survey	NOUN
ijtc-463	146	20	in	in	ADP
ijtc-463	146	21	china	china	PROPN
ijtc-463	146	22	.	.	PUNCT
ijtc-463	147	1	china	china	PROPN
ijtc-463	147	2	economic	economic	PROPN
ijtc-463	147	3	review	review	PROPN
ijtc-463	147	4	,	,	PUNCT
ijtc-463	147	5	67	67	NUM
ijtc-463	147	6	,	,	PUNCT
ijtc-463	147	7	101607	101607	NUM
ijtc-463	147	8	.	.	PUNCT
ijtc-463	148	1	https://doi.org/10.1016/j.chieco.2021.101607	https://doi.org/10.1016/j.chieco.2021.101607	ADJ
ijtc-463	148	2	damayanti	damayanti	NOUN
ijtc-463	148	3	,	,	PUNCT
ijtc-463	148	4	t.	t.	PROPN
ijtc-463	148	5	w.	w.	PROPN
ijtc-463	148	6	,	,	PUNCT
ijtc-463	148	7	sutrisno	sutrisno	ADJ
ijtc-463	148	8	,	,	PUNCT
ijtc-463	148	9	subekti	subekti	NOUN
ijtc-463	148	10	,	,	PUNCT
ijtc-463	148	11	i.	i.	NOUN
ijtc-463	148	12	,	,	PUNCT
ijtc-463	148	13	&	&	CCONJ
ijtc-463	148	14	baridwan	baridwan	PROPN
ijtc-463	148	15	,	,	PUNCT
ijtc-463	148	16	z.	z.	PROPN
ijtc-463	148	17	(	(	PUNCT
ijtc-463	148	18	2015	2015	NUM
ijtc-463	148	19	)	)	PUNCT
ijtc-463	148	20	.	.	PUNCT
ijtc-463	149	1	trust	trust	NOUN
ijtc-463	149	2	and	and	CCONJ
ijtc-463	149	3	uncertainty	uncertainty	NOUN
ijtc-463	149	4	orientation	orientation	NOUN
ijtc-463	149	5	:	:	PUNCT
ijtc-463	149	6	an	an	DET
ijtc-463	149	7	efforts	effort	NOUN
ijtc-463	149	8	to	to	PART
ijtc-463	149	9	create	create	VERB
ijtc-463	149	10	tax	tax	NOUN
ijtc-463	149	11	compliance	compliance	NOUN
ijtc-463	149	12	in	in	ADP
ijtc-463	149	13	social	social	ADJ
ijtc-463	149	14	psychology	psychology	NOUN
ijtc-463	149	15	framework	framework	NOUN
ijtc-463	149	16	.	.	PUNCT
ijtc-463	150	1	procedia	procedia	PROPN
ijtc-463	150	2	social	social	ADJ
ijtc-463	150	3	and	and	CCONJ
ijtc-463	150	4	behavioral	behavioral	ADJ
ijtc-463	150	5	sciences	science	NOUN
ijtc-463	150	6	,	,	PUNCT
ijtc-463	150	7	211	211	NUM
ijtc-463	150	8	,	,	PUNCT
ijtc-463	150	9	938–944	938–944	NUM
ijtc-463	150	10	.	.	PUNCT
ijtc-463	151	1	https://doi.org/10.1016/j.sbspro.2015.11.124	https://doi.org/10.1016/j.sbspro.2015.11.124	PROPN
ijtc-463	151	2	górska	górska	PROPN
ijtc-463	151	3	,	,	PUNCT
ijtc-463	151	4	a.	a.	NOUN
ijtc-463	151	5	,	,	PUNCT
ijtc-463	151	6	dobija	dobija	ADJ
ijtc-463	151	7	,	,	PUNCT
ijtc-463	151	8	d.	d.	PROPN
ijtc-463	151	9	,	,	PUNCT
ijtc-463	151	10	grossi	grossi	PROPN
ijtc-463	151	11	,	,	PUNCT
ijtc-463	151	12	g.	g.	PROPN
ijtc-463	151	13	,	,	PUNCT
ijtc-463	151	14	&	&	CCONJ
ijtc-463	151	15	staniszewska	staniszewska	PROPN
ijtc-463	151	16	,	,	PUNCT
ijtc-463	151	17	z.	z.	PROPN
ijtc-463	151	18	(	(	PUNCT
ijtc-463	151	19	2021	2021	NUM
ijtc-463	151	20	)	)	PUNCT
ijtc-463	151	21	.	.	PUNCT
ijtc-463	152	1	getting	get	VERB
ijtc-463	152	2	through	through	ADP
ijtc-463	152	3	covid-19	covid-19	PROPN
ijtc-463	152	4	together	together	ADV
ijtc-463	152	5	:	:	PUNCT
ijtc-463	152	6	understanding	understand	VERB
ijtc-463	152	7	local	local	ADJ
ijtc-463	152	8	governments	government	NOUN
ijtc-463	152	9	’	’	PART
ijtc-463	152	10	social	social	ADJ
ijtc-463	152	11	media	medium	NOUN
ijtc-463	152	12	communication	communication	NOUN
ijtc-463	152	13	.	.	PUNCT
ijtc-463	153	1	cities	city	NOUN
ijtc-463	153	2	,	,	PUNCT
ijtc-463	153	3	103453	103453	NUM
ijtc-463	153	4	.	.	PUNCT
ijtc-463	154	1	https://doi.org/10.1016/j.cities.2021.103453	https://doi.org/10.1016/j.cities.2021.103453	PROPN
ijtc-463	154	2	gupta	gupta	PROPN
ijtc-463	154	3	,	,	PUNCT
ijtc-463	154	4	v.	v.	PROPN
ijtc-463	154	5	,	,	PUNCT
ijtc-463	154	6	santosh	santosh	PROPN
ijtc-463	154	7	,	,	PUNCT
ijtc-463	154	8	k.	k.	PROPN
ijtc-463	154	9	,	,	PUNCT
ijtc-463	154	10	arora	arora	PROPN
ijtc-463	154	11	,	,	PUNCT
ijtc-463	154	12	r.	r.	PROPN
ijtc-463	154	13	,	,	PUNCT
ijtc-463	154	14	ciano	ciano	PROPN
ijtc-463	154	15	,	,	PUNCT
ijtc-463	154	16	t.	t.	PROPN
ijtc-463	154	17	,	,	PUNCT
ijtc-463	154	18	kalid	kalid	PROPN
ijtc-463	154	19	,	,	PUNCT
ijtc-463	154	20	k.	k.	PROPN
ijtc-463	154	21	s.	s.	PROPN
ijtc-463	154	22	,	,	PUNCT
ijtc-463	154	23	&	&	CCONJ
ijtc-463	154	24	mohan	mohan	PROPN
ijtc-463	154	25	,	,	PUNCT
ijtc-463	154	26	s.	s.	PROPN
ijtc-463	154	27	(	(	PUNCT
ijtc-463	154	28	2022	2022	NUM
ijtc-463	154	29	)	)	PUNCT
ijtc-463	154	30	.	.	PUNCT
ijtc-463	155	1	socioeconomic	socioeconomic	ADJ
ijtc-463	155	2	impact	impact	NOUN
ijtc-463	155	3	due	due	ADP
ijtc-463	155	4	to	to	ADP
ijtc-463	155	5	covid-19	covid-19	PROPN
ijtc-463	155	6	:	:	PUNCT
ijtc-463	155	7	an	an	DET
ijtc-463	155	8	empirical	empirical	ADJ
ijtc-463	155	9	assessment	assessment	NOUN
ijtc-463	155	10	.	.	PUNCT
ijtc-463	156	1	information	information	NOUN
ijtc-463	156	2	processing	processing	NOUN
ijtc-463	156	3	&	&	CCONJ
ijtc-463	156	4	management	management	NOUN
ijtc-463	156	5	,	,	PUNCT
ijtc-463	156	6	59(2	59(2	NUM
ijtc-463	156	7	)	)	PUNCT
ijtc-463	156	8	,	,	PUNCT
ijtc-463	156	9	102810	102810	NUM
ijtc-463	156	10	.	.	PUNCT
ijtc-463	157	1	https://doi.org/10.1016/j.ipm.2021.102810	https://doi.org/10.1016/j.ipm.2021.102810	PROPN
ijtc-463	157	2	hamilton	hamilton	PROPN
ijtc-463	157	3	,	,	PUNCT
ijtc-463	157	4	a.	a.	PROPN
ijtc-463	157	5	b.	b.	PROPN
ijtc-463	157	6	,	,	PUNCT
ijtc-463	157	7	&	&	CCONJ
ijtc-463	157	8	finley	finley	PROPN
ijtc-463	157	9	,	,	PUNCT
ijtc-463	157	10	e.	e.	PROPN
ijtc-463	157	11	p.	p.	PROPN
ijtc-463	157	12	(	(	PUNCT
ijtc-463	157	13	2019	2019	NUM
ijtc-463	157	14	)	)	PUNCT
ijtc-463	157	15	.	.	PUNCT
ijtc-463	158	1	qualitative	qualitative	ADJ
ijtc-463	158	2	methods	method	NOUN
ijtc-463	158	3	in	in	ADP
ijtc-463	158	4	implementation	implementation	NOUN
ijtc-463	158	5	research	research	NOUN
ijtc-463	158	6	:	:	PUNCT
ijtc-463	158	7	an	an	DET
ijtc-463	158	8	introduction	introduction	NOUN
ijtc-463	158	9	.	.	PUNCT
ijtc-463	159	1	psychiatry	psychiatry	NOUN
ijtc-463	159	2	research	research	NOUN
ijtc-463	159	3	,	,	PUNCT
ijtc-463	159	4	280	280	NUM
ijtc-463	159	5	,	,	PUNCT
ijtc-463	159	6	112516	112516	NUM
ijtc-463	159	7	.	.	PUNCT
ijtc-463	160	1	https://doi.org/10.1016/j.psychres.2019.112516	https://doi.org/10.1016/j.psychres.2019.112516	ADJ
ijtc-463	160	2	strategy	strategy	NOUN
ijtc-463	160	3	for	for	ADP
ijtc-463	160	4	improving	improve	VERB
ijtc-463	160	5	taxpayer	taxpayer	NOUN
ijtc-463	160	6	compliance	compliance	NOUN
ijtc-463	160	7	through	through	ADP
ijtc-463	160	8	the	the	DET
ijtc-463	160	9	giving	giving	NOUN
ijtc-463	160	10	of	of	ADP
ijtc-463	160	11	tax	tax	NOUN
ijtc-463	160	12	incentives	incentive	NOUN
ijtc-463	160	13	pph	pph	PROPN
ijtc-463	160	14	21	21	NUM
ijtc-463	160	15	borne	bear	VERB
ijtc-463	160	16	by	by	ADP
ijtc-463	160	17	the	the	DET
ijtc-463	160	18	government	government	NOUN
ijtc-463	160	19	during	during	ADP
ijtc-463	160	20	the	the	DET
ijtc-463	160	21	covid-19	covid-19	PROPN
ijtc-463	160	22	pandemic	pandemic	NOUN
ijtc-463	160	23	at	at	ADP
ijtc-463	160	24	kpp	kpp	PROPN
ijtc-463	160	25	pratama	pratama	NOUN
ijtc-463	160	26	bekasi	bekasi	PROPN
ijtc-463	160	27	utara	utara	PROPN
ijtc-463	160	28	vitisia	vitisia	PROPN
ijtc-463	160	29	,	,	PUNCT
ijtc-463	160	30	ratna	ratna	PROPN
ijtc-463	160	31	,	,	PUNCT
ijtc-463	160	32	harjo	harjo	NOUN
ijtc-463	160	33	,	,	PUNCT
ijtc-463	160	34	and	and	CCONJ
ijtc-463	160	35	oktavia	oktavia	VERB
ijtc-463	160	36	200	200	NUM
ijtc-463	160	37	|	|	ADV
ijtc-463	160	38	ilomata	ilomata	PROPN
ijtc-463	160	39	international	international	ADJ
ijtc-463	160	40	journal	journal	NOUN
ijtc-463	160	41	of	of	ADP
ijtc-463	160	42	tax	tax	PROPN
ijtc-463	160	43	&	&	CCONJ
ijtc-463	160	44	accounting	accounting	PROPN
ijtc-463	160	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-463	160	46	hamilton	hamilton	PROPN
ijtc-463	160	47	,	,	PUNCT
ijtc-463	160	48	a.	a.	PROPN
ijtc-463	160	49	b.	b.	PROPN
ijtc-463	160	50	,	,	PUNCT
ijtc-463	160	51	&	&	CCONJ
ijtc-463	160	52	finley	finley	PROPN
ijtc-463	160	53	,	,	PUNCT
ijtc-463	160	54	e.	e.	PROPN
ijtc-463	160	55	p.	p.	PROPN
ijtc-463	160	56	(	(	PUNCT
ijtc-463	160	57	2020	2020	NUM
ijtc-463	160	58	)	)	PUNCT
ijtc-463	160	59	.	.	PUNCT
ijtc-463	161	1	reprint	reprint	NOUN
ijtc-463	161	2	of	of	ADP
ijtc-463	161	3	:	:	PUNCT
ijtc-463	161	4	qualitative	qualitative	ADJ
ijtc-463	161	5	methods	method	NOUN
ijtc-463	161	6	in	in	ADP
ijtc-463	161	7	implementation	implementation	NOUN
ijtc-463	161	8	research	research	NOUN
ijtc-463	161	9	:	:	PUNCT
ijtc-463	161	10	an	an	DET
ijtc-463	161	11	introduction	introduction	NOUN
ijtc-463	161	12	.	.	PUNCT
ijtc-463	162	1	psychiatry	psychiatry	NOUN
ijtc-463	162	2	research	research	NOUN
ijtc-463	162	3	,	,	PUNCT
ijtc-463	162	4	283	283	NUM
ijtc-463	162	5	,	,	PUNCT
ijtc-463	162	6	112629	112629	NUM
ijtc-463	162	7	.	.	PUNCT
ijtc-463	163	1	https://doi.org/10.1016/j.psychres.2019.112629	https://doi.org/10.1016/j.psychres.2019.112629	PROPN
ijtc-463	163	2	han	han	PROPN
ijtc-463	163	3	,	,	PUNCT
ijtc-463	163	4	j.	j.	PROPN
ijtc-463	163	5	,	,	PUNCT
ijtc-463	163	6	meyer	meyer	PROPN
ijtc-463	163	7	,	,	PUNCT
ijtc-463	163	8	b.	b.	PROPN
ijtc-463	163	9	,	,	PUNCT
ijtc-463	163	10	&	&	CCONJ
ijtc-463	163	11	sullivan	sullivan	PROPN
ijtc-463	163	12	,	,	PUNCT
ijtc-463	163	13	j.	j.	PROPN
ijtc-463	163	14	(	(	PUNCT
ijtc-463	163	15	2020	2020	NUM
ijtc-463	163	16	)	)	PUNCT
ijtc-463	163	17	.	.	PUNCT
ijtc-463	164	1	income	income	NOUN
ijtc-463	164	2	and	and	CCONJ
ijtc-463	164	3	poverty	poverty	NOUN
ijtc-463	164	4	in	in	ADP
ijtc-463	164	5	the	the	DET
ijtc-463	164	6	covid-19	covid-19	PROPN
ijtc-463	164	7	pandemic	pandemic	NOUN
ijtc-463	164	8	.	.	PUNCT
ijtc-463	165	1	https://doi.org/10.3386/w27729	https://doi.org/10.3386/w27729	PRON
ijtc-463	165	2	harjo	harjo	NOUN
ijtc-463	165	3	,	,	PUNCT
ijtc-463	165	4	d.	d.	PROPN
ijtc-463	165	5	(	(	PUNCT
ijtc-463	165	6	2019	2019	NUM
ijtc-463	165	7	)	)	PUNCT
ijtc-463	165	8	.	.	PUNCT
ijtc-463	166	1	perpajakan	perpajakan	PROPN
ijtc-463	166	2	indonesia	indonesia	PROPN
ijtc-463	166	3	sebagai	sebagai	PROPN
ijtc-463	166	4	materi	materi	PROPN
ijtc-463	166	5	perkuliahan	perkuliahan	PROPN
ijtc-463	166	6	di	di	PROPN
ijtc-463	166	7	perguruan	perguruan	PROPN
ijtc-463	166	8	tinggi	tinggi	PROPN
ijtc-463	166	9	(	(	PUNCT
ijtc-463	166	10	d.	d.	PROPN
ijtc-463	166	11	harjo	harjo	PROPN
ijtc-463	166	12	(	(	PUNCT
ijtc-463	166	13	ed	ed	NOUN
ijtc-463	166	14	.	.	PUNCT
ijtc-463	166	15	)	)	PUNCT
ijtc-463	166	16	;	;	PUNCT
ijtc-463	166	17	i	i	PROPN
ijtc-463	166	18	)	)	PUNCT
ijtc-463	166	19	.	.	PUNCT
ijtc-463	167	1	mitra	mitra	PROPN
ijtc-463	167	2	wacana	wacana	PROPN
ijtc-463	167	3	media	media	PROPN
ijtc-463	167	4	.	.	PUNCT
ijtc-463	167	5	https://www.mitrawacanamedia.com/perpajakan-indonesiasebagai-materi-perkuliahan-di-perguruan-tinggi-dwikora-edisi-2	https://www.mitrawacanamedia.com/perpajakan-indonesiasebagai-materi-perkuliahan-di-perguruan-tinggi-dwikora-edisi-2	PROPN
ijtc-463	167	6	hu	hu	PROPN
ijtc-463	167	7	,	,	PUNCT
ijtc-463	167	8	j.	j.	PROPN
ijtc-463	167	9	,	,	PUNCT
ijtc-463	167	10	zhu	zhu	PROPN
ijtc-463	167	11	,	,	PUNCT
ijtc-463	167	12	p.	p.	PROPN
ijtc-463	167	13	,	,	PUNCT
ijtc-463	167	14	qi	qi	PROPN
ijtc-463	167	15	,	,	PUNCT
ijtc-463	167	16	y.	y.	PROPN
ijtc-463	167	17	,	,	PUNCT
ijtc-463	167	18	zhu	zhu	PROPN
ijtc-463	167	19	,	,	PUNCT
ijtc-463	167	20	q.	q.	PROPN
ijtc-463	167	21	,	,	PUNCT
ijtc-463	167	22	&	&	CCONJ
ijtc-463	167	23	li	li	PROPN
ijtc-463	167	24	,	,	PUNCT
ijtc-463	167	25	x.	x.	NOUN
ijtc-463	167	26	(	(	PUNCT
ijtc-463	167	27	2022	2022	NUM
ijtc-463	167	28	)	)	PUNCT
ijtc-463	167	29	.	.	PUNCT
ijtc-463	168	1	a	a	DET
ijtc-463	168	2	patent	patent	NOUN
ijtc-463	168	3	registration	registration	NOUN
ijtc-463	168	4	and	and	CCONJ
ijtc-463	168	5	trading	trading	NOUN
ijtc-463	168	6	system	system	NOUN
ijtc-463	168	7	based	base	VERB
ijtc-463	168	8	on	on	ADP
ijtc-463	168	9	blockchain	blockchain	PROPN
ijtc-463	168	10	.	.	PUNCT
ijtc-463	169	1	expert	expert	NOUN
ijtc-463	169	2	systems	system	NOUN
ijtc-463	169	3	with	with	ADP
ijtc-463	169	4	applications	application	NOUN
ijtc-463	169	5	,	,	PUNCT
ijtc-463	169	6	201	201	NUM
ijtc-463	169	7	,	,	PUNCT
ijtc-463	169	8	117094	117094	NUM
ijtc-463	169	9	.	.	PUNCT
ijtc-463	170	1	https://doi.org/10.1016/j.eswa.2022.117094	https://doi.org/10.1016/j.eswa.2022.117094	PROPN
ijtc-463	170	2	kumala	kumala	PROPN
ijtc-463	170	3	,	,	PUNCT
ijtc-463	170	4	r.	r.	PROPN
ijtc-463	170	5	,	,	PUNCT
ijtc-463	170	6	&	&	CCONJ
ijtc-463	170	7	junaidi	junaidi	PROPN
ijtc-463	170	8	,	,	PUNCT
ijtc-463	170	9	a.	a.	NOUN
ijtc-463	170	10	(	(	PUNCT
ijtc-463	170	11	2020	2020	NUM
ijtc-463	170	12	)	)	PUNCT
ijtc-463	170	13	.	.	PUNCT
ijtc-463	171	1	strategi	strategi	PROPN
ijtc-463	171	2	bisnis	bisnis	PROPN
ijtc-463	171	3	dan	dan	PROPN
ijtc-463	171	4	pemanfaatan	pemanfaatan	PROPN
ijtc-463	171	5	kebijakan	kebijakan	PROPN
ijtc-463	171	6	pajak	pajak	PROPN
ijtc-463	171	7	di	di	PROPN
ijtc-463	171	8	masa	masa	PROPN
ijtc-463	171	9	pandemi	pandemi	ADP
ijtc-463	171	10	covid-19	covid-19	PROPN
ijtc-463	171	11	dan	dan	PROPN
ijtc-463	171	12	era	era	NOUN
ijtc-463	171	13	new	new	ADJ
ijtc-463	171	14	normal	normal	ADJ
ijtc-463	171	15	(	(	PUNCT
ijtc-463	171	16	studi	studi	PROPN
ijtc-463	171	17	kasus	kasus	PROPN
ijtc-463	171	18	pelaku	pelaku	PROPN
ijtc-463	171	19	ukm	ukm	PROPN
ijtc-463	171	20	marketplace	marketplace	PROPN
ijtc-463	171	21	)	)	PUNCT
ijtc-463	171	22	.	.	PUNCT
ijtc-463	172	1	prosiding	proside	VERB
ijtc-463	172	2	seminar	seminar	NOUN
ijtc-463	172	3	stiami	stiami	NOUN
ijtc-463	172	4	,	,	PUNCT
ijtc-463	172	5	7(2	7(2	NUM
ijtc-463	172	6	)	)	PUNCT
ijtc-463	172	7	,	,	PUNCT
ijtc-463	172	8	98–103	98–103	NUM
ijtc-463	172	9	.	.	PUNCT
ijtc-463	173	1	https://ojs.stiami.ac.id/index.php/ps/article/view/960	https://ojs.stiami.ac.id/index.php/ps/article/view/960	PROPN
ijtc-463	173	2	latofah	latofah	PROPN
ijtc-463	173	3	,	,	PUNCT
ijtc-463	173	4	n.	n.	NOUN
ijtc-463	173	5	,	,	PUNCT
ijtc-463	173	6	&	&	CCONJ
ijtc-463	173	7	harjo	harjo	PROPN
ijtc-463	173	8	,	,	PUNCT
ijtc-463	173	9	d.	d.	PROPN
ijtc-463	173	10	(	(	PUNCT
ijtc-463	173	11	2020	2020	NUM
ijtc-463	173	12	)	)	PUNCT
ijtc-463	173	13	.	.	PUNCT
ijtc-463	174	1	analisis	analisis	ADJ
ijtc-463	174	2	tax	tax	NOUN
ijtc-463	174	3	awareness	awareness	NOUN
ijtc-463	174	4	dalam	dalam	PROPN
ijtc-463	174	5	upaya	upaya	PROPN
ijtc-463	174	6	meningkatkan	meningkatkan	PROPN
ijtc-463	174	7	kepatuhan	kepatuhan	PROPN
ijtc-463	174	8	wajib	wajib	PROPN
ijtc-463	174	9	pajak	pajak	PROPN
ijtc-463	174	10	di	di	PROPN
ijtc-463	174	11	kantor	kantor	PROPN
ijtc-463	174	12	pelayanan	pelayanan	PROPN
ijtc-463	174	13	pajak	pajak	PROPN
ijtc-463	174	14	pratama	pratama	NOUN
ijtc-463	174	15	bekasi	bekasi	PROPN
ijtc-463	174	16	barat	barat	PROPN
ijtc-463	174	17	.	.	PUNCT
ijtc-463	175	1	jurnal	jurnal	PROPN
ijtc-463	175	2	pajak	pajak	PROPN
ijtc-463	175	3	vokasi	vokasi	NOUN
ijtc-463	175	4	(	(	PUNCT
ijtc-463	175	5	jupasi	jupasi	NOUN
ijtc-463	175	6	)	)	PUNCT
ijtc-463	175	7	,	,	PUNCT
ijtc-463	175	8	2(1	2(1	NUM
ijtc-463	175	9	)	)	PUNCT
ijtc-463	175	10	,	,	PUNCT
ijtc-463	175	11	52–62	52–62	NUM
ijtc-463	175	12	.	.	PUNCT
ijtc-463	176	1	https://doi.org/10.31334/jupasi.v2i1.1121	https://doi.org/10.31334/jupasi.v2i1.1121	PROPN
ijtc-463	176	2	malahayati	malahayati	PROPN
ijtc-463	176	3	,	,	PUNCT
ijtc-463	176	4	m.	m.	NOUN
ijtc-463	176	5	,	,	PUNCT
ijtc-463	176	6	masui	masui	NOUN
ijtc-463	176	7	,	,	PUNCT
ijtc-463	176	8	t.	t.	PROPN
ijtc-463	176	9	,	,	PUNCT
ijtc-463	176	10	&	&	CCONJ
ijtc-463	176	11	anggraeni	anggraeni	PROPN
ijtc-463	176	12	,	,	PUNCT
ijtc-463	176	13	l.	l.	PROPN
ijtc-463	176	14	(	(	PUNCT
ijtc-463	176	15	2021	2021	NUM
ijtc-463	176	16	)	)	PUNCT
ijtc-463	176	17	.	.	PUNCT
ijtc-463	177	1	an	an	DET
ijtc-463	177	2	assessment	assessment	NOUN
ijtc-463	177	3	of	of	ADP
ijtc-463	177	4	the	the	DET
ijtc-463	177	5	short	short	ADJ
ijtc-463	177	6	-	-	PUNCT
ijtc-463	177	7	term	term	NOUN
ijtc-463	177	8	impact	impact	NOUN
ijtc-463	177	9	of	of	ADP
ijtc-463	177	10	covid-19	covid-19	PROPN
ijtc-463	177	11	on	on	ADP
ijtc-463	177	12	economics	economic	NOUN
ijtc-463	177	13	and	and	CCONJ
ijtc-463	177	14	the	the	DET
ijtc-463	177	15	environment	environment	NOUN
ijtc-463	177	16	:	:	PUNCT
ijtc-463	177	17	a	a	DET
ijtc-463	177	18	case	case	NOUN
ijtc-463	177	19	study	study	NOUN
ijtc-463	177	20	of	of	ADP
ijtc-463	177	21	indonesia	indonesia	PROPN
ijtc-463	177	22	.	.	PUNCT
ijtc-463	178	1	economia	economia	PROPN
ijtc-463	178	2	.	.	PUNCT
ijtc-463	179	1	https://doi.org/10.1016/j.econ.2021.12.003	https://doi.org/10.1016/j.econ.2021.12.003	PROPN
ijtc-463	179	2	moleong	moleong	PROPN
ijtc-463	179	3	,	,	PUNCT
ijtc-463	179	4	j.	j.	PROPN
ijtc-463	179	5	l.	l.	PROPN
ijtc-463	179	6	(	(	PUNCT
ijtc-463	179	7	2018	2018	NUM
ijtc-463	179	8	)	)	PUNCT
ijtc-463	179	9	.	.	PUNCT
ijtc-463	180	1	qualitative	qualitative	ADJ
ijtc-463	180	2	research	research	NOUN
ijtc-463	180	3	methodology	methodology	NOUN
ijtc-463	180	4	.	.	PUNCT
ijtc-463	181	1	rosdakarya	rosdakarya	PROPN
ijtc-463	181	2	youth	youth	PROPN
ijtc-463	181	3	.	.	PUNCT
ijtc-463	182	1	nezafat	nezafat	PROPN
ijtc-463	182	2	maldonado	maldonado	PROPN
ijtc-463	182	3	,	,	PUNCT
ijtc-463	182	4	b.	b.	PROPN
ijtc-463	182	5	m.	m.	PROPN
ijtc-463	182	6	,	,	PUNCT
ijtc-463	182	7	collins	collins	PROPN
ijtc-463	182	8	,	,	PUNCT
ijtc-463	182	9	j.	j.	PROPN
ijtc-463	182	10	,	,	PUNCT
ijtc-463	182	11	blundell	blundell	PROPN
ijtc-463	182	12	,	,	PUNCT
ijtc-463	182	13	h.	h.	PROPN
ijtc-463	182	14	j.	j.	PROPN
ijtc-463	182	15	,	,	PUNCT
ijtc-463	182	16	&	&	CCONJ
ijtc-463	182	17	singh	singh	PROPN
ijtc-463	182	18	,	,	PUNCT
ijtc-463	182	19	l.	l.	PROPN
ijtc-463	182	20	(	(	PUNCT
ijtc-463	182	21	2020	2020	NUM
ijtc-463	182	22	)	)	PUNCT
ijtc-463	182	23	.	.	PUNCT
ijtc-463	183	1	engaging	engage	VERB
ijtc-463	183	2	the	the	DET
ijtc-463	183	3	vulnerable	vulnerable	ADJ
ijtc-463	183	4	:	:	PUNCT
ijtc-463	183	5	a	a	DET
ijtc-463	183	6	rapid	rapid	ADJ
ijtc-463	183	7	review	review	NOUN
ijtc-463	183	8	of	of	ADP
ijtc-463	183	9	public	public	ADJ
ijtc-463	183	10	health	health	NOUN
ijtc-463	183	11	communication	communication	NOUN
ijtc-463	183	12	aimed	aim	VERB
ijtc-463	183	13	at	at	ADP
ijtc-463	183	14	migrants	migrant	NOUN
ijtc-463	183	15	during	during	ADP
ijtc-463	183	16	the	the	DET
ijtc-463	183	17	covid-19	covid-19	PROPN
ijtc-463	183	18	pandemic	pandemic	NOUN
ijtc-463	183	19	in	in	ADP
ijtc-463	183	20	europe	europe	PROPN
ijtc-463	183	21	.	.	PUNCT
ijtc-463	184	1	journal	journal	NOUN
ijtc-463	184	2	of	of	ADP
ijtc-463	184	3	migration	migration	NOUN
ijtc-463	184	4	and	and	CCONJ
ijtc-463	184	5	health	health	NOUN
ijtc-463	184	6	,	,	PUNCT
ijtc-463	184	7	1–2	1–2	NUM
ijtc-463	184	8	,	,	PUNCT
ijtc-463	184	9	100004	100004	NUM
ijtc-463	184	10	.	.	PUNCT
ijtc-463	185	1	https://doi.org/10.1016/j.jmh.2020.100004	https://doi.org/10.1016/j.jmh.2020.100004	PROPN
ijtc-463	185	2	ozer	ozer	NOUN
ijtc-463	185	3	,	,	PUNCT
ijtc-463	185	4	f.	f.	PROPN
ijtc-463	185	5	,	,	PUNCT
ijtc-463	185	6	&	&	CCONJ
ijtc-463	185	7	okan	okan	PROPN
ijtc-463	185	8	sakar	sakar	PROPN
ijtc-463	185	9	,	,	PUNCT
ijtc-463	185	10	c.	c.	PROPN
ijtc-463	185	11	(	(	PUNCT
ijtc-463	185	12	2022	2022	NUM
ijtc-463	185	13	)	)	PUNCT
ijtc-463	185	14	.	.	PUNCT
ijtc-463	186	1	an	an	DET
ijtc-463	186	2	automated	automate	VERB
ijtc-463	186	3	cryptocurrency	cryptocurrency	NOUN
ijtc-463	186	4	trading	trading	NOUN
ijtc-463	186	5	system	system	NOUN
ijtc-463	186	6	based	base	VERB
ijtc-463	186	7	on	on	ADP
ijtc-463	186	8	the	the	DET
ijtc-463	186	9	detection	detection	NOUN
ijtc-463	186	10	of	of	ADP
ijtc-463	186	11	unusual	unusual	ADJ
ijtc-463	186	12	price	price	NOUN
ijtc-463	186	13	movements	movement	NOUN
ijtc-463	186	14	with	with	ADP
ijtc-463	186	15	a	a	DET
ijtc-463	186	16	time	time	NOUN
ijtc-463	186	17	-	-	PUNCT
ijtc-463	186	18	series	series	NOUN
ijtc-463	186	19	clustering	clustering	NOUN
ijtc-463	186	20	-	-	PUNCT
ijtc-463	186	21	based	base	VERB
ijtc-463	186	22	approach	approach	NOUN
ijtc-463	186	23	.	.	PUNCT
ijtc-463	187	1	expert	expert	NOUN
ijtc-463	187	2	systems	system	NOUN
ijtc-463	187	3	with	with	ADP
ijtc-463	187	4	applications	application	NOUN
ijtc-463	187	5	,	,	PUNCT
ijtc-463	187	6	200	200	NUM
ijtc-463	187	7	,	,	PUNCT
ijtc-463	187	8	117017	117017	NUM
ijtc-463	187	9	.	.	PUNCT
ijtc-463	188	1	https://doi.org/10.1016/j.eswa.2022.117017	https://doi.org/10.1016/j.eswa.2022.117017	PROPN
ijtc-463	188	2	priyatin	priyatin	PROPN
ijtc-463	188	3	,	,	PUNCT
ijtc-463	188	4	n.	n.	PROPN
ijtc-463	188	5	n.	n.	PROPN
ijtc-463	188	6	,	,	PUNCT
ijtc-463	188	7	&	&	CCONJ
ijtc-463	188	8	rahmi	rahmi	PROPN
ijtc-463	188	9	,	,	PUNCT
ijtc-463	188	10	n.	n.	NOUN
ijtc-463	188	11	(	(	PUNCT
ijtc-463	188	12	2022	2022	NUM
ijtc-463	188	13	)	)	PUNCT
ijtc-463	188	14	.	.	PUNCT
ijtc-463	189	1	analisis	analisis	PROPN
ijtc-463	189	2	implementasi	implementasi	PROPN
ijtc-463	189	3	kebijakan	kebijakan	PROPN
ijtc-463	189	4	insentif	insentif	PROPN
ijtc-463	189	5	pajak	pajak	PROPN
ijtc-463	189	6	penghasilan	penghasilan	PROPN
ijtc-463	189	7	pasal	pasal	PROPN
ijtc-463	189	8	21	21	NUM
ijtc-463	189	9	ditanggung	ditanggung	VERB
ijtc-463	189	10	pemerintah	pemerintah	PROPN
ijtc-463	189	11	di	di	PROPN
ijtc-463	189	12	masa	masa	PROPN
ijtc-463	189	13	pandemi	pandemi	ADP
ijtc-463	189	14	covid-19	covid-19	PROPN
ijtc-463	189	15	pada	pada	PROPN
ijtc-463	189	16	kpp	kpp	PROPN
ijtc-463	189	17	pratama	pratama	PROPN
ijtc-463	189	18	jakarta	jakarta	PROPN
ijtc-463	189	19	pademangan	pademangan	VERB
ijtc-463	189	20	tahun	tahun	PROPN
ijtc-463	189	21	2020	2020	NUM
ijtc-463	189	22	.	.	PUNCT
ijtc-463	190	1	jupasi	jupasi	NOUN
ijtc-463	190	2	:	:	PUNCT
ijtc-463	190	3	jurnal	jurnal	ADJ
ijtc-463	190	4	pajak	pajak	ADJ
ijtc-463	190	5	vokasi	vokasi	NOUN
ijtc-463	190	6	,	,	PUNCT
ijtc-463	190	7	3(2	3(2	NUM
ijtc-463	190	8	)	)	PUNCT
ijtc-463	190	9	,	,	PUNCT
ijtc-463	190	10	86–96	86–96	NUM
ijtc-463	190	11	.	.	PUNCT
ijtc-463	191	1	https://doi.org/https://doi.org/10.31334/jupasi.v3i2.2210	https://doi.org/https://doi.org/10.31334/jupasi.v3i2.2210	ADJ
ijtc-463	191	2	rumelt	rumelt	PROPN
ijtc-463	191	3	,	,	PUNCT
ijtc-463	191	4	r.	r.	PROPN
ijtc-463	191	5	p.	p.	PROPN
ijtc-463	191	6	(	(	PUNCT
ijtc-463	191	7	2012	2012	NUM
ijtc-463	191	8	)	)	PUNCT
ijtc-463	191	9	.	.	PUNCT
ijtc-463	192	1	good	good	ADJ
ijtc-463	192	2	strategy	strategy	NOUN
ijtc-463	192	3	,	,	PUNCT
ijtc-463	192	4	bad	bad	ADJ
ijtc-463	192	5	strategy	strategy	NOUN
ijtc-463	192	6	:	:	PUNCT
ijtc-463	192	7	the	the	DET
ijtc-463	192	8	difference	difference	NOUN
ijtc-463	192	9	and	and	CCONJ
ijtc-463	192	10	why	why	SCONJ
ijtc-463	192	11	it	it	PRON
ijtc-463	192	12	matters	matter	VERB
ijtc-463	192	13	.	.	PUNCT
ijtc-463	193	1	strategic	strategic	ADJ
ijtc-463	193	2	direction	direction	NOUN
ijtc-463	193	3	,	,	PUNCT
ijtc-463	193	4	28(8	28(8	NUM
ijtc-463	193	5	)	)	PUNCT
ijtc-463	193	6	.	.	PUNCT
ijtc-463	194	1	https://doi.org/10.1108/sd.2012.05628haa.002	https://doi.org/10.1108/sd.2012.05628haa.002	PROPN
ijtc-463	194	2	saad	saad	PROPN
ijtc-463	194	3	,	,	PUNCT
ijtc-463	194	4	n.	n.	PROPN
ijtc-463	194	5	(	(	PUNCT
ijtc-463	194	6	2014	2014	NUM
ijtc-463	194	7	)	)	PUNCT
ijtc-463	194	8	.	.	PUNCT
ijtc-463	195	1	tax	tax	NOUN
ijtc-463	195	2	knowledge	knowledge	NOUN
ijtc-463	195	3	,	,	PUNCT
ijtc-463	195	4	tax	tax	NOUN
ijtc-463	195	5	complexity	complexity	NOUN
ijtc-463	195	6	and	and	CCONJ
ijtc-463	195	7	tax	tax	NOUN
ijtc-463	195	8	compliance	compliance	NOUN
ijtc-463	195	9	:	:	PUNCT
ijtc-463	195	10	taxpayers	taxpayer	NOUN
ijtc-463	195	11	’	'	PUNCT
ijtc-463	195	12	view	view	NOUN
ijtc-463	195	13	.	.	PUNCT
ijtc-463	196	1	procedia	procedia	ADJ
ijtc-463	196	2	social	social	ADJ
ijtc-463	196	3	and	and	CCONJ
ijtc-463	196	4	behavioral	behavioral	ADJ
ijtc-463	196	5	sciences	science	NOUN
ijtc-463	196	6	,	,	PUNCT
ijtc-463	196	7	109	109	NUM
ijtc-463	196	8	,	,	PUNCT
ijtc-463	196	9	1069–1075	1069–1075	NUM
ijtc-463	196	10	.	.	PUNCT
ijtc-463	197	1	https://doi.org/10.1016/j.sbspro.2013.12.590	https://doi.org/10.1016/j.sbspro.2013.12.590	NUM
ijtc-463	197	2	sandiford	sandiford	NOUN
ijtc-463	197	3	,	,	PUNCT
ijtc-463	197	4	p.	p.	PROPN
ijtc-463	197	5	j.	j.	PROPN
ijtc-463	197	6	(	(	PUNCT
ijtc-463	197	7	2015	2015	NUM
ijtc-463	197	8	)	)	PUNCT
ijtc-463	197	9	.	.	PUNCT
ijtc-463	198	1	participant	participant	ADJ
ijtc-463	198	2	observation	observation	NOUN
ijtc-463	198	3	as	as	ADP
ijtc-463	198	4	ethnography	ethnography	NOUN
ijtc-463	198	5	or	or	CCONJ
ijtc-463	198	6	ethnography	ethnography	NOUN
ijtc-463	198	7	as	as	ADP
ijtc-463	198	8	participant	participant	ADJ
ijtc-463	198	9	observation	observation	NOUN
ijtc-463	198	10	in	in	ADP
ijtc-463	198	11	organizational	organizational	ADJ
ijtc-463	198	12	research	research	NOUN
ijtc-463	198	13	.	.	PUNCT
ijtc-463	199	1	in	in	ADP
ijtc-463	199	2	k.	k.	PROPN
ijtc-463	199	3	d.	d.	PROPN
ijtc-463	199	4	strang	strang	PROPN
ijtc-463	199	5	(	(	PUNCT
ijtc-463	199	6	ed	ed	NOUN
ijtc-463	199	7	.	.	PUNCT
ijtc-463	199	8	)	)	PUNCT
ijtc-463	199	9	,	,	PUNCT
ijtc-463	199	10	the	the	DET
ijtc-463	199	11	palgrave	palgrave	ADJ
ijtc-463	199	12	handbook	handbook	NOUN
ijtc-463	199	13	of	of	ADP
ijtc-463	199	14	research	research	NOUN
ijtc-463	199	15	design	design	NOUN
ijtc-463	199	16	in	in	ADP
ijtc-463	199	17	business	business	NOUN
ijtc-463	199	18	and	and	CCONJ
ijtc-463	199	19	management	management	NOUN
ijtc-463	199	20	(	(	PUNCT
ijtc-463	199	21	1st	1st	ADJ
ijtc-463	199	22	ed	ed	NOUN
ijtc-463	199	23	.	.	PROPN
ijtc-463	199	24	,	,	PUNCT
ijtc-463	199	25	pp	pp	ADP
ijtc-463	199	26	.	.	PUNCT
ijtc-463	200	1	411–446	411–446	NUM
ijtc-463	200	2	)	)	PUNCT
ijtc-463	200	3	.	.	PUNCT
ijtc-463	201	1	palgrave	palgrave	PROPN
ijtc-463	201	2	macmillan	macmillan	PROPN
ijtc-463	201	3	.	.	PUNCT
ijtc-463	202	1	https://doi.org/10.1057/9781137484956.0031	https://doi.org/10.1057/9781137484956.0031	PROPN
ijtc-463	202	2	sarjono	sarjono	PROPN
ijtc-463	202	3	,	,	PUNCT
ijtc-463	202	4	b.	b.	PROPN
ijtc-463	202	5	(	(	PUNCT
ijtc-463	202	6	2021	2021	NUM
ijtc-463	202	7	)	)	PUNCT
ijtc-463	202	8	.	.	PUNCT
ijtc-463	203	1	dampak	dampak	PROPN
ijtc-463	203	2	insentif	insentif	PROPN
ijtc-463	203	3	pph	pph	PROPN
ijtc-463	203	4	pasal	pasal	PROPN
ijtc-463	203	5	21	21	NUM
ijtc-463	203	6	saat	saat	PROPN
ijtc-463	203	7	pandemi	pandemi	ADP
ijtc-463	203	8	covid-19	covid-19	PROPN
ijtc-463	203	9	terhadap	terhadap	PROPN
ijtc-463	203	10	take	take	VERB
ijtc-463	203	11	home	home	NOUN
ijtc-463	203	12	pay	pay	NOUN
ijtc-463	203	13	dan	dan	PROPN
ijtc-463	203	14	pelaporan	pelaporan	PROPN
ijtc-463	203	15	spt	spt	PROPN
ijtc-463	203	16	tahunan	tahunan	PROPN
ijtc-463	203	17	.	.	PUNCT
ijtc-463	204	1	jurnal	jurnal	PROPN
ijtc-463	204	2	bisnis	bisnis	PROPN
ijtc-463	204	3	terapan	terapan	PROPN
ijtc-463	204	4	,	,	PUNCT
ijtc-463	204	5	5(2	5(2	NUM
ijtc-463	204	6	)	)	PUNCT
ijtc-463	204	7	,	,	PUNCT
ijtc-463	204	8	257–270	257–270	NUM
ijtc-463	204	9	.	.	PUNCT
ijtc-463	205	1	https://doi.org/10.24123/jbt.v5i2.4531	https://doi.org/10.24123/jbt.v5i2.4531	NOUN
ijtc-463	205	2	strategy	strategy	NOUN
ijtc-463	205	3	for	for	ADP
ijtc-463	205	4	improving	improve	VERB
ijtc-463	205	5	taxpayer	taxpayer	NOUN
ijtc-463	205	6	compliance	compliance	NOUN
ijtc-463	205	7	through	through	ADP
ijtc-463	205	8	the	the	DET
ijtc-463	205	9	giving	giving	NOUN
ijtc-463	205	10	of	of	ADP
ijtc-463	205	11	tax	tax	NOUN
ijtc-463	205	12	incentives	incentive	NOUN
ijtc-463	205	13	pph	pph	PROPN
ijtc-463	205	14	21	21	NUM
ijtc-463	205	15	borne	bear	VERB
ijtc-463	205	16	by	by	ADP
ijtc-463	205	17	the	the	DET
ijtc-463	205	18	government	government	NOUN
ijtc-463	205	19	during	during	ADP
ijtc-463	205	20	the	the	DET
ijtc-463	205	21	covid-19	covid-19	PROPN
ijtc-463	205	22	pandemic	pandemic	NOUN
ijtc-463	205	23	at	at	ADP
ijtc-463	205	24	kpp	kpp	PROPN
ijtc-463	205	25	pratama	pratama	NOUN
ijtc-463	205	26	bekasi	bekasi	PROPN
ijtc-463	205	27	utara	utara	PROPN
ijtc-463	205	28	vitisia	vitisia	PROPN
ijtc-463	205	29	,	,	PUNCT
ijtc-463	205	30	ratna	ratna	PROPN
ijtc-463	205	31	,	,	PUNCT
ijtc-463	205	32	harjo	harjo	NOUN
ijtc-463	205	33	,	,	PUNCT
ijtc-463	205	34	and	and	CCONJ
ijtc-463	205	35	oktavia	oktavia	VERB
ijtc-463	205	36	201	201	NUM
ijtc-463	205	37	|	|	ADV
ijtc-463	205	38	ilomata	ilomata	PROPN
ijtc-463	205	39	international	international	ADJ
ijtc-463	205	40	journal	journal	NOUN
ijtc-463	205	41	of	of	ADP
ijtc-463	205	42	tax	tax	PROPN
ijtc-463	205	43	&	&	CCONJ
ijtc-463	205	44	accounting	accounting	PROPN
ijtc-463	205	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-463	205	46	sekiraqa	sekiraqa	PROPN
ijtc-463	205	47	,	,	PUNCT
ijtc-463	205	48	a.	a.	NOUN
ijtc-463	205	49	,	,	PUNCT
ijtc-463	205	50	sekiraça	sekiraça	PROPN
ijtc-463	205	51	,	,	PUNCT
ijtc-463	205	52	e.	e.	PROPN
ijtc-463	205	53	,	,	PUNCT
ijtc-463	205	54	sekiraqa	sekiraqa	PROPN
ijtc-463	205	55	,	,	PUNCT
ijtc-463	205	56	v.	v.	ADV
ijtc-463	205	57	,	,	PUNCT
ijtc-463	205	58	&	&	CCONJ
ijtc-463	205	59	ahmeti	ahmeti	PROPN
ijtc-463	205	60	,	,	PUNCT
ijtc-463	205	61	s.	s.	PROPN
ijtc-463	205	62	(	(	PUNCT
ijtc-463	205	63	2021	2021	NUM
ijtc-463	205	64	)	)	PUNCT
ijtc-463	205	65	.	.	PUNCT
ijtc-463	206	1	the	the	DET
ijtc-463	206	2	impact	impact	NOUN
ijtc-463	206	3	of	of	ADP
ijtc-463	206	4	covid	covid	PROPN
ijtc-463	206	5	–	–	PUNCT
ijtc-463	206	6	19	19	NUM
ijtc-463	206	7	on	on	ADP
ijtc-463	206	8	collecting	collecting	NOUN
ijtc-463	206	9	of	of	ADP
ijtc-463	206	10	tax	tax	NOUN
ijtc-463	206	11	revenues	revenue	NOUN
ijtc-463	206	12	in	in	ADP
ijtc-463	206	13	kosovo	kosovo	PROPN
ijtc-463	206	14	.	.	PUNCT
ijtc-463	207	1	shs	shs	PROPN
ijtc-463	207	2	web	web	NOUN
ijtc-463	207	3	of	of	ADP
ijtc-463	207	4	conferences	conference	NOUN
ijtc-463	207	5	,	,	PUNCT
ijtc-463	207	6	114	114	NUM
ijtc-463	207	7	,	,	PUNCT
ijtc-463	207	8	01031	01031	NUM
ijtc-463	207	9	.	.	PUNCT
ijtc-463	208	1	https://doi.org/10.1051/shsconf/202111401031	https://doi.org/10.1051/shsconf/202111401031	PROPN
ijtc-463	208	2	selvi	selvi	PROPN
ijtc-463	208	3	,	,	PUNCT
ijtc-463	208	4	s.	s.	PROPN
ijtc-463	208	5	,	,	PUNCT
ijtc-463	208	6	&	&	CCONJ
ijtc-463	208	7	ramdhan	ramdhan	PROPN
ijtc-463	208	8	,	,	PUNCT
ijtc-463	208	9	a.	a.	NOUN
ijtc-463	208	10	(	(	PUNCT
ijtc-463	208	11	2020	2020	NUM
ijtc-463	208	12	)	)	PUNCT
ijtc-463	208	13	.	.	PUNCT
ijtc-463	209	1	kajian	kajian	PROPN
ijtc-463	209	2	kebijakan	kebijakan	PROPN
ijtc-463	209	3	pemberian	pemberian	PROPN
ijtc-463	209	4	insentif	insentif	PROPN
ijtc-463	209	5	pajak	pajak	ADV
ijtc-463	209	6	dalam	dalam	PROPN
ijtc-463	209	7	mengatasi	mengatasi	PROPN
ijtc-463	209	8	dampak	dampak	PROPN
ijtc-463	209	9	virus	virus	PROPN
ijtc-463	209	10	corona	corona	PROPN
ijtc-463	209	11	di	di	PROPN
ijtc-463	209	12	indonesia	indonesia	PROPN
ijtc-463	209	13	tahun	tahun	PROPN
ijtc-463	209	14	2019	2019	NUM
ijtc-463	209	15	.	.	PUNCT
ijtc-463	210	1	transparansi	transparansi	PROPN
ijtc-463	210	2	 	 	SPACE
ijtc-463	210	3	:	:	PUNCT
ijtc-463	210	4	jurnal	jurnal	ADJ
ijtc-463	210	5	ilmiah	ilmiah	PROPN
ijtc-463	210	6	ilmu	ilmu	PROPN
ijtc-463	210	7	administrasi	administrasi	NOUN
ijtc-463	210	8	,	,	PUNCT
ijtc-463	210	9	3(1	3(1	NUM
ijtc-463	210	10	)	)	PUNCT
ijtc-463	210	11	,	,	PUNCT
ijtc-463	210	12	96–100	96–100	NUM
ijtc-463	210	13	.	.	PUNCT
ijtc-463	210	14	https://doi.org/10.31334/transparansi.v3i1.846	https://doi.org/10.31334/transparansi.v3i1.846	PROPN
ijtc-463	210	15	shafi	shafi	PROPN
ijtc-463	210	16	,	,	PUNCT
ijtc-463	210	17	m.	m.	NOUN
ijtc-463	210	18	,	,	PUNCT
ijtc-463	210	19	liu	liu	PROPN
ijtc-463	210	20	,	,	PUNCT
ijtc-463	210	21	j.	j.	PROPN
ijtc-463	210	22	,	,	PUNCT
ijtc-463	210	23	&	&	CCONJ
ijtc-463	210	24	ren	ren	PROPN
ijtc-463	210	25	,	,	PUNCT
ijtc-463	210	26	w.	w.	PROPN
ijtc-463	210	27	(	(	PUNCT
ijtc-463	210	28	2020	2020	NUM
ijtc-463	210	29	)	)	PUNCT
ijtc-463	210	30	.	.	PUNCT
ijtc-463	211	1	impact	impact	NOUN
ijtc-463	211	2	of	of	ADP
ijtc-463	211	3	covid-19	covid-19	PROPN
ijtc-463	211	4	pandemic	pandemic	NOUN
ijtc-463	211	5	on	on	ADP
ijtc-463	211	6	micro	micro	ADJ
ijtc-463	211	7	,	,	PUNCT
ijtc-463	211	8	small	small	ADJ
ijtc-463	211	9	,	,	PUNCT
ijtc-463	211	10	and	and	CCONJ
ijtc-463	211	11	medium	medium	ADJ
ijtc-463	211	12	-	-	PUNCT
ijtc-463	211	13	sized	sized	ADJ
ijtc-463	211	14	enterprises	enterprise	NOUN
ijtc-463	211	15	operating	operate	VERB
ijtc-463	211	16	in	in	ADP
ijtc-463	211	17	pakistan	pakistan	PROPN
ijtc-463	211	18	.	.	PUNCT
ijtc-463	212	1	research	research	NOUN
ijtc-463	212	2	in	in	ADP
ijtc-463	212	3	globalization	globalization	NOUN
ijtc-463	212	4	,	,	PUNCT
ijtc-463	212	5	2	2	NUM
ijtc-463	212	6	,	,	PUNCT
ijtc-463	212	7	100018	100018	NUM
ijtc-463	212	8	.	.	PUNCT
ijtc-463	213	1	https://doi.org/10.1016/j.resglo.2020.100018	https://doi.org/10.1016/j.resglo.2020.100018	PROPN
ijtc-463	213	2	siagian	siagian	PROPN
ijtc-463	213	3	,	,	PUNCT
ijtc-463	213	4	s.	s.	PROPN
ijtc-463	213	5	p.	p.	PROPN
ijtc-463	213	6	(	(	PUNCT
ijtc-463	213	7	2012	2012	NUM
ijtc-463	213	8	)	)	PUNCT
ijtc-463	213	9	.	.	PUNCT
ijtc-463	214	1	organisasi	organisasi	PROPN
ijtc-463	214	2	,	,	PUNCT
ijtc-463	214	3	kepemimpinan	kepemimpinan	NOUN
ijtc-463	214	4	dan	dan	PROPN
ijtc-463	214	5	perilaku	perilaku	PROPN
ijtc-463	214	6	administrasi	administrasi	NOUN
ijtc-463	214	7	(	(	PUNCT
ijtc-463	214	8	6th	6th	ADJ
ijtc-463	214	9	ed	ed	NOUN
ijtc-463	214	10	.	.	PUNCT
ijtc-463	214	11	)	)	PUNCT
ijtc-463	214	12	.	.	PUNCT
ijtc-463	215	1	gunung	gunung	PROPN
ijtc-463	215	2	agung	agung	PROPN
ijtc-463	215	3	.	.	PUNCT
ijtc-463	216	1	https://opac.perpusnas.go.id/detailopac.aspx?id=94719	https://opac.perpusnas.go.id/detailopac.aspx?id=94719	PROPN
ijtc-463	216	2	spradley	spradley	PROPN
ijtc-463	216	3	,	,	PUNCT
ijtc-463	216	4	j.	j.	PROPN
ijtc-463	216	5	p.	p.	PROPN
ijtc-463	216	6	(	(	PUNCT
ijtc-463	216	7	1979	1979	NUM
ijtc-463	216	8	)	)	PUNCT
ijtc-463	216	9	.	.	PUNCT
ijtc-463	217	1	the	the	DET
ijtc-463	217	2	ethnographic	ethnographic	ADJ
ijtc-463	217	3	interview	interview	NOUN
ijtc-463	217	4	(	(	PUNCT
ijtc-463	217	5	1st	1st	ADJ
ijtc-463	217	6	ed	ed	NOUN
ijtc-463	217	7	.	.	PUNCT
ijtc-463	217	8	)	)	PUNCT
ijtc-463	217	9	.	.	PUNCT
ijtc-463	218	1	holt	holt	PROPN
ijtc-463	218	2	,	,	PUNCT
ijtc-463	218	3	rinehart	rinehart	PROPN
ijtc-463	218	4	and	and	CCONJ
ijtc-463	218	5	winston	winston	PROPN
ijtc-463	218	6	.	.	PUNCT
ijtc-463	219	1	https://www.worldcat.org/title/ethnographic-interview/oclc/4493439	https://www.worldcat.org/title/ethnographic-interview/oclc/4493439	PROPN
ijtc-463	219	2	stephens	stephens	PROPN
ijtc-463	219	3	,	,	PUNCT
ijtc-463	219	4	s.	s.	PROPN
ijtc-463	219	5	,	,	PUNCT
ijtc-463	219	6	mclaughlin	mclaughlin	PROPN
ijtc-463	219	7	,	,	PUNCT
ijtc-463	219	8	c.	c.	PROPN
ijtc-463	219	9	,	,	PUNCT
ijtc-463	219	10	&	&	CCONJ
ijtc-463	219	11	mclaughlin	mclaughlin	PROPN
ijtc-463	219	12	,	,	PUNCT
ijtc-463	219	13	k.	k.	PROPN
ijtc-463	219	14	(	(	PUNCT
ijtc-463	219	15	2021	2021	NUM
ijtc-463	219	16	)	)	PUNCT
ijtc-463	219	17	.	.	PUNCT
ijtc-463	220	1	small	small	ADJ
ijtc-463	220	2	business	business	NOUN
ijtc-463	220	3	in	in	ADP
ijtc-463	220	4	a	a	DET
ijtc-463	220	5	time	time	NOUN
ijtc-463	220	6	of	of	ADP
ijtc-463	220	7	crisis	crisis	NOUN
ijtc-463	220	8	:	:	PUNCT
ijtc-463	220	9	a	a	DET
ijtc-463	220	10	five	five	NUM
ijtc-463	220	11	stage	stage	NOUN
ijtc-463	220	12	model	model	NOUN
ijtc-463	220	13	of	of	ADP
ijtc-463	220	14	business	business	NOUN
ijtc-463	220	15	grief	grief	NOUN
ijtc-463	220	16	.	.	PUNCT
ijtc-463	221	1	journal	journal	PROPN
ijtc-463	221	2	of	of	ADP
ijtc-463	221	3	business	business	NOUN
ijtc-463	221	4	venturing	venture	VERB
ijtc-463	221	5	insights	insight	NOUN
ijtc-463	221	6	,	,	PUNCT
ijtc-463	221	7	16	16	NUM
ijtc-463	221	8	,	,	PUNCT
ijtc-463	221	9	e00282	e00282	PROPN
ijtc-463	221	10	.	.	PUNCT
ijtc-463	222	1	https://doi.org/10.1016/j.jbvi.2021.e00282	https://doi.org/10.1016/j.jbvi.2021.e00282	PROPN
ijtc-463	222	2	sugiyono	sugiyono	PROPN
ijtc-463	222	3	.	.	PUNCT
ijtc-463	223	1	(	(	PUNCT
ijtc-463	223	2	2019	2019	NUM
ijtc-463	223	3	)	)	PUNCT
ijtc-463	223	4	.	.	PUNCT
ijtc-463	224	1	metode	metode	PROPN
ijtc-463	224	2	penelitian	penelitian	PROPN
ijtc-463	224	3	kuantitatif	kuantitatif	PROPN
ijtc-463	224	4	kualitatif	kualitatif	PROPN
ijtc-463	224	5	dan	dan	PROPN
ijtc-463	224	6	r&d	r&d	PROPN
ijtc-463	224	7	(	(	PUNCT
ijtc-463	224	8	i	i	NOUN
ijtc-463	224	9	)	)	PUNCT
ijtc-463	224	10	.	.	PUNCT
ijtc-463	225	1	alfabeta	alfabeta	PROPN
ijtc-463	225	2	.	.	PUNCT
ijtc-463	226	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-463	226	2	thomson	thomson	PROPN
ijtc-463	226	3	,	,	PUNCT
ijtc-463	226	4	s.	s.	PROPN
ijtc-463	226	5	,	,	PUNCT
ijtc-463	226	6	garcía	garcía	ADJ
ijtc-463	226	7	-	-	PUNCT
ijtc-463	226	8	ramírez	ramírez	NOUN
ijtc-463	226	9	,	,	PUNCT
ijtc-463	226	10	j.	j.	PROPN
ijtc-463	226	11	a.	a.	PROPN
ijtc-463	226	12	,	,	PUNCT
ijtc-463	226	13	akkazieva	akkazieva	PROPN
ijtc-463	226	14	,	,	PUNCT
ijtc-463	226	15	b.	b.	PROPN
ijtc-463	226	16	,	,	PUNCT
ijtc-463	226	17	habicht	habicht	NOUN
ijtc-463	226	18	,	,	PUNCT
ijtc-463	226	19	t.	t.	PROPN
ijtc-463	226	20	,	,	PUNCT
ijtc-463	226	21	cylus	cylus	NOUN
ijtc-463	226	22	,	,	PUNCT
ijtc-463	226	23	j.	j.	PROPN
ijtc-463	226	24	,	,	PUNCT
ijtc-463	226	25	&	&	CCONJ
ijtc-463	226	26	evetovits	evetovit	NOUN
ijtc-463	226	27	,	,	PUNCT
ijtc-463	226	28	t.	t.	NOUN
ijtc-463	226	29	(	(	PUNCT
ijtc-463	226	30	2021	2021	NUM
ijtc-463	226	31	)	)	PUNCT
ijtc-463	226	32	.	.	PUNCT
ijtc-463	227	1	how	how	SCONJ
ijtc-463	227	2	resilient	resilient	ADJ
ijtc-463	227	3	is	be	AUX
ijtc-463	227	4	health	health	NOUN
ijtc-463	227	5	financing	financing	NOUN
ijtc-463	227	6	policy	policy	NOUN
ijtc-463	227	7	in	in	ADP
ijtc-463	227	8	europe	europe	PROPN
ijtc-463	227	9	to	to	ADP
ijtc-463	227	10	economic	economic	ADJ
ijtc-463	227	11	shocks	shock	NOUN
ijtc-463	227	12	?	?	PUNCT
ijtc-463	228	1	evidence	evidence	NOUN
ijtc-463	228	2	from	from	ADP
ijtc-463	228	3	the	the	DET
ijtc-463	228	4	first	first	ADJ
ijtc-463	228	5	year	year	NOUN
ijtc-463	228	6	of	of	ADP
ijtc-463	228	7	the	the	DET
ijtc-463	228	8	covid-19	covid-19	PROPN
ijtc-463	228	9	pandemic	pandemic	NOUN
ijtc-463	228	10	and	and	CCONJ
ijtc-463	228	11	the	the	DET
ijtc-463	228	12	2008	2008	NUM
ijtc-463	228	13	global	global	ADJ
ijtc-463	228	14	financial	financial	ADJ
ijtc-463	228	15	crisis	crisis	NOUN
ijtc-463	228	16	.	.	PUNCT
ijtc-463	229	1	health	health	NOUN
ijtc-463	229	2	policy	policy	NOUN
ijtc-463	229	3	.	.	PUNCT
ijtc-463	230	1	https://doi.org/10.1016/j.healthpol.2021.11.002	https://doi.org/10.1016/j.healthpol.2021.11.002	NOUN
ijtc-463	230	2	tibulca	tibulca	NOUN
ijtc-463	230	3	,	,	PUNCT
ijtc-463	230	4	i.-l	i.-l	NOUN
ijtc-463	230	5	.	.	PUNCT
ijtc-463	231	1	(	(	PUNCT
ijtc-463	231	2	2021	2021	NUM
ijtc-463	231	3	)	)	PUNCT
ijtc-463	231	4	.	.	PUNCT
ijtc-463	232	1	the	the	DET
ijtc-463	232	2	impact	impact	NOUN
ijtc-463	232	3	of	of	ADP
ijtc-463	232	4	the	the	DET
ijtc-463	232	5	covid-19	covid-19	PROPN
ijtc-463	232	6	pandemic	pandemic	NOUN
ijtc-463	232	7	on	on	ADP
ijtc-463	232	8	tax	tax	NOUN
ijtc-463	232	9	revenues	revenue	NOUN
ijtc-463	232	10	in	in	ADP
ijtc-463	232	11	the	the	DET
ijtc-463	232	12	eu	eu	PROPN
ijtc-463	232	13	.	.	PUNCT
ijtc-463	232	14	economic	economic	ADJ
ijtc-463	232	15	research	research	NOUN
ijtc-463	232	16	-	-	PUNCT
ijtc-463	232	17	ekonomska	ekonomska	ADJ
ijtc-463	232	18	istraživanja	istraživanja	NOUN
ijtc-463	232	19	,	,	PUNCT
ijtc-463	232	20	1–18	1–18	PROPN
ijtc-463	232	21	.	.	PUNCT
ijtc-463	233	1	https://doi.org/10.1080/1331677x.2021.1954967	https://doi.org/10.1080/1331677x.2021.1954967	DET
ijtc-463	233	2	vardavas	vardavas	PROPN
ijtc-463	233	3	,	,	PUNCT
ijtc-463	233	4	c.	c.	PROPN
ijtc-463	233	5	,	,	PUNCT
ijtc-463	233	6	odani	odani	PROPN
ijtc-463	233	7	,	,	PUNCT
ijtc-463	233	8	s.	s.	PROPN
ijtc-463	233	9	,	,	PUNCT
ijtc-463	233	10	nikitara	nikitara	PROPN
ijtc-463	233	11	,	,	PUNCT
ijtc-463	233	12	k.	k.	PROPN
ijtc-463	233	13	,	,	PUNCT
ijtc-463	233	14	el	el	PROPN
ijtc-463	233	15	banhawi	banhawi	PROPN
ijtc-463	233	16	,	,	PUNCT
ijtc-463	233	17	h.	h.	PROPN
ijtc-463	233	18	,	,	PUNCT
ijtc-463	233	19	kyriakos	kyriakos	PROPN
ijtc-463	233	20	,	,	PUNCT
ijtc-463	233	21	c.	c.	PROPN
ijtc-463	233	22	,	,	PUNCT
ijtc-463	233	23	taylor	taylor	PROPN
ijtc-463	233	24	,	,	PUNCT
ijtc-463	233	25	l.	l.	PROPN
ijtc-463	233	26	,	,	PUNCT
ijtc-463	233	27	&	&	CCONJ
ijtc-463	233	28	becuwe	becuwe	PROPN
ijtc-463	233	29	,	,	PUNCT
ijtc-463	233	30	n.	n.	NOUN
ijtc-463	233	31	(	(	PUNCT
ijtc-463	233	32	2021	2021	NUM
ijtc-463	233	33	)	)	PUNCT
ijtc-463	233	34	.	.	PUNCT
ijtc-463	234	1	public	public	ADJ
ijtc-463	234	2	perspective	perspective	NOUN
ijtc-463	234	3	on	on	ADP
ijtc-463	234	4	the	the	DET
ijtc-463	234	5	governmental	governmental	ADJ
ijtc-463	234	6	response	response	NOUN
ijtc-463	234	7	,	,	PUNCT
ijtc-463	234	8	communication	communication	NOUN
ijtc-463	234	9	and	and	CCONJ
ijtc-463	234	10	trust	trust	NOUN
ijtc-463	234	11	in	in	ADP
ijtc-463	234	12	the	the	DET
ijtc-463	234	13	governmental	governmental	ADJ
ijtc-463	234	14	decisions	decision	NOUN
ijtc-463	234	15	in	in	ADP
ijtc-463	234	16	mitigating	mitigate	VERB
ijtc-463	234	17	covid-19	covid-19	PROPN
ijtc-463	234	18	early	early	ADV
ijtc-463	234	19	in	in	ADP
ijtc-463	234	20	the	the	DET
ijtc-463	234	21	pandemic	pandemic	NOUN
ijtc-463	234	22	across	across	ADP
ijtc-463	234	23	the	the	DET
ijtc-463	234	24	g7	g7	PROPN
ijtc-463	234	25	countries	country	NOUN
ijtc-463	234	26	.	.	PUNCT
ijtc-463	235	1	preventive	preventive	ADJ
ijtc-463	235	2	medicine	medicine	NOUN
ijtc-463	235	3	reports	report	NOUN
ijtc-463	235	4	,	,	PUNCT
ijtc-463	235	5	21	21	NUM
ijtc-463	235	6	,	,	PUNCT
ijtc-463	235	7	101252	101252	NUM
ijtc-463	235	8	.	.	PUNCT
ijtc-463	236	1	https://doi.org/10.1016/j.pmedr.2020.101252	https://doi.org/10.1016/j.pmedr.2020.101252	NOUN
ijtc-463	236	2	wirman	wirman	NOUN
ijtc-463	236	3	,	,	PUNCT
ijtc-463	236	4	s.	s.	PROPN
ijtc-463	236	5	(	(	PUNCT
ijtc-463	236	6	2012	2012	NUM
ijtc-463	236	7	)	)	PUNCT
ijtc-463	236	8	.	.	PUNCT
ijtc-463	237	1	studi	studi	PROPN
ijtc-463	237	2	tentang	tentang	PROPN
ijtc-463	237	3	administrasi	administrasi	PROPN
ijtc-463	237	4	publik	publik	PROPN
ijtc-463	237	5	(	(	PUNCT
ijtc-463	237	6	y.	y.	PROPN
ijtc-463	237	7	s.	s.	PROPN
ijtc-463	237	8	hayati	hayati	PROPN
ijtc-463	237	9	(	(	PUNCT
ijtc-463	237	10	ed	ed	NOUN
ijtc-463	237	11	.	.	PUNCT
ijtc-463	237	12	)	)	PUNCT
ijtc-463	237	13	;	;	PUNCT
ijtc-463	237	14	1st	1st	ADJ
ijtc-463	237	15	ed	ed	NOUN
ijtc-463	237	16	.	.	PUNCT
ijtc-463	237	17	)	)	PUNCT
ijtc-463	237	18	.	.	PUNCT
ijtc-463	238	1	penerbit	penerbit	PROPN
ijtc-463	238	2	erlangga	erlangga	PROPN
ijtc-463	238	3	.	.	PUNCT
ijtc-463	239	1	https://library.unismuh.ac.id/opac/detail-opac?id=105007	https://library.unismuh.ac.id/opac/detail-opac?id=105007	PROPN
ijtc-463	239	2	yao	yao	PROPN
ijtc-463	239	3	,	,	PUNCT
ijtc-463	239	4	l.	l.	PROPN
ijtc-463	239	5	,	,	PUNCT
ijtc-463	239	6	&	&	CCONJ
ijtc-463	239	7	ngai	ngai	PROPN
ijtc-463	239	8	,	,	PUNCT
ijtc-463	239	9	c.	c.	PROPN
ijtc-463	239	10	s.	s.	PROPN
ijtc-463	239	11	b.	b.	PROPN
ijtc-463	239	12	(	(	PUNCT
ijtc-463	239	13	2021	2021	NUM
ijtc-463	239	14	)	)	PUNCT
ijtc-463	239	15	.	.	PUNCT
ijtc-463	240	1	engaging	engage	VERB
ijtc-463	240	2	social	social	ADJ
ijtc-463	240	3	media	medium	NOUN
ijtc-463	240	4	users	user	NOUN
ijtc-463	240	5	with	with	ADP
ijtc-463	240	6	attitudinal	attitudinal	ADJ
ijtc-463	240	7	messages	message	NOUN
ijtc-463	240	8	during	during	ADP
ijtc-463	240	9	health	health	NOUN
ijtc-463	240	10	crisis	crisis	NOUN
ijtc-463	240	11	communication	communication	NOUN
ijtc-463	240	12	.	.	PUNCT
ijtc-463	241	1	lingua	lingua	PROPN
ijtc-463	241	2	,	,	PUNCT
ijtc-463	241	3	103199	103199	NUM
ijtc-463	241	4	.	.	PUNCT
ijtc-463	242	1	https://doi.org/10.1016/j.lingua.2021.103199	https://doi.org/10.1016/j.lingua.2021.103199	NOUN