id	sid	tid	token	lemma	pos
ijtc-466	1	1	the	the	DET
ijtc-466	1	2	illomata	illomata	PROPN
ijtc-466	1	3	international	international	PROPN
ijtc-466	1	4	journal	journal	PROPN
ijtc-466	1	5	of	of	ADP
ijtc-466	1	6	management	management	NOUN
ijtc-466	1	7	ilomata	ilomata	PROPN
ijtc-466	1	8	international	international	ADJ
ijtc-466	1	9	journal	journal	NOUN
ijtc-466	1	10	of	of	ADP
ijtc-466	1	11	tax	tax	PROPN
ijtc-466	1	12	&	&	CCONJ
ijtc-466	1	13	accounting	account	VERB
ijtc-466	1	14	p	p	PROPN
ijtc-466	1	15	-	-	PUNCT
ijtc-466	1	16	issn	issn	NOUN
ijtc-466	1	17	:	:	PUNCT
ijtc-466	1	18	2714	2714	NUM
ijtc-466	1	19	-	-	SYM
ijtc-466	1	20	9838	9838	NUM
ijtc-466	1	21	;	;	PUNCT
ijtc-466	1	22	e	e	X
ijtc-466	1	23	-	-	PUNCT
ijtc-466	1	24	issn	issn	NOUN
ijtc-466	1	25	:	:	PUNCT
ijtc-466	1	26	2714	2714	NUM
ijtc-466	1	27	-	-	SYM
ijtc-466	1	28	9846	9846	NUM
ijtc-466	1	29	volume	volume	NOUN
ijtc-466	1	30	3	3	NUM
ijtc-466	1	31	,	,	PUNCT
ijtc-466	1	32	issue	issue	NOUN
ijtc-466	1	33	2	2	NUM
ijtc-466	1	34	april	april	PROPN
ijtc-466	1	35	2022	2022	NUM
ijtc-466	1	36	page	page	NOUN
ijtc-466	2	1	no	no	NOUN
ijtc-466	2	2	.	.	NOUN
ijtc-466	3	1	150	150	NUM
ijtc-466	3	2	-	-	SYM
ijtc-466	3	3	161	161	NUM
ijtc-466	3	4	150	150	NUM
ijtc-466	3	5	|	|	NOUN
ijtc-466	3	6	ilomata	ilomata	PROPN
ijtc-466	3	7	international	international	ADJ
ijtc-466	3	8	journal	journal	NOUN
ijtc-466	3	9	of	of	ADP
ijtc-466	3	10	tax	tax	PROPN
ijtc-466	3	11	&	&	CCONJ
ijtc-466	3	12	accounting	accounting	PROPN
ijtc-466	3	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	3	14	effectiveness	effectiveness	NOUN
ijtc-466	3	15	of	of	ADP
ijtc-466	3	16	pmse	pmse	ADJ
ijtc-466	3	17	vat	vat	NOUN
ijtc-466	3	18	in	in	ADP
ijtc-466	3	19	the	the	DET
ijtc-466	3	20	new	new	ADJ
ijtc-466	3	21	normal	normal	ADJ
ijtc-466	3	22	era	era	NOUN
ijtc-466	3	23	in	in	ADP
ijtc-466	3	24	kpp	kpp	PROPN
ijtc-466	3	25	badan	badan	PROPN
ijtc-466	3	26	dan	dan	PROPN
ijtc-466	3	27	orang	orang	PROPN
ijtc-466	3	28	asing	asing	PROPN
ijtc-466	3	29	(	(	PUNCT
ijtc-466	3	30	kpp	kpp	PROPN
ijtc-466	3	31	badora	badora	PROPN
ijtc-466	3	32	)	)	PUNCT
ijtc-466	3	33	panji	panji	PROPN
ijtc-466	3	34	harapan	harapan	PROPN
ijtc-466	3	35	agung	agung	PROPN
ijtc-466	3	36	1	1	NUM
ijtc-466	3	37	,	,	PUNCT
ijtc-466	3	38	endro	endro	NOUN
ijtc-466	3	39	andayani	andayani	VERB
ijtc-466	3	40	2	2	NUM
ijtc-466	3	41	,	,	PUNCT
ijtc-466	3	42	ratih	ratih	PROPN
ijtc-466	3	43	kumala3	kumala3	PROPN
ijtc-466	3	44	direktorat	direktorat	PROPN
ijtc-466	3	45	jendral	jendral	PROPN
ijtc-466	3	46	pajak	pajak	ADV
ijtc-466	3	47	kpp	kpp	PROPN
ijtc-466	3	48	badora1	badora1	PROPN
ijtc-466	3	49	,	,	PUNCT
ijtc-466	3	50	institut	institut	PROPN
ijtc-466	3	51	ilmu	ilmu	PROPN
ijtc-466	3	52	sosial	sosial	PROPN
ijtc-466	3	53	dan	dan	PROPN
ijtc-466	3	54	manajemen	manajemen	PROPN
ijtc-466	3	55	stiami23	stiami23	PROPN
ijtc-466	3	56	correspondent	correspondent	NOUN
ijtc-466	3	57	:	:	PUNCT
ijtc-466	4	1	harapanagung99@gmail.com1	harapanagung99@gmail.com1	PROPN
ijtc-466	4	2	,	,	PUNCT
ijtc-466	4	3	endroandayani@gmail.com2	endroandayani@gmail.com2	NOUN
ijtc-466	4	4	;	;	PUNCT
ijtc-466	4	5	rhaty07@gmail.com3	rhaty07@gmail.com3	ADV
ijtc-466	4	6	received	receive	VERB
ijtc-466	4	7	:	:	PUNCT
ijtc-466	4	8	february	february	PROPN
ijtc-466	4	9	25	25	NUM
ijtc-466	4	10	,	,	PUNCT
ijtc-466	4	11	2022	2022	NUM
ijtc-466	4	12	accepted	accept	VERB
ijtc-466	4	13	:	:	PUNCT
ijtc-466	4	14	april	april	PROPN
ijtc-466	4	15	15	15	NUM
ijtc-466	4	16	,	,	PUNCT
ijtc-466	4	17	2022	2022	NUM
ijtc-466	4	18	published	publish	VERB
ijtc-466	4	19	:	:	PUNCT
ijtc-466	4	20	april	april	PROPN
ijtc-466	4	21	30	30	NUM
ijtc-466	4	22	,	,	PUNCT
ijtc-466	4	23	2022	2022	NUM
ijtc-466	4	24	citation	citation	NOUN
ijtc-466	4	25	:	:	PUNCT
ijtc-466	4	26	agung	agung	PROPN
ijtc-466	4	27	,	,	PUNCT
ijtc-466	4	28	p.h	p.h	PROPN
ijtc-466	4	29	.	.	PROPN
ijtc-466	4	30	,	,	PUNCT
ijtc-466	4	31	andayani	andayani	PROPN
ijtc-466	4	32	,	,	PUNCT
ijtc-466	4	33	e.	e.	PROPN
ijtc-466	4	34	,	,	PUNCT
ijtc-466	4	35	kuma;a	kuma;a	PROPN
ijtc-466	4	36	,	,	PUNCT
ijtc-466	4	37	r.	r.	PROPN
ijtc-466	4	38	(	(	PUNCT
ijtc-466	4	39	2022	2022	NUM
ijtc-466	4	40	)	)	PUNCT
ijtc-466	4	41	.	.	PUNCT
ijtc-466	5	1	effectiveness	effectiveness	NOUN
ijtc-466	5	2	of	of	ADP
ijtc-466	5	3	pmse	pmse	ADJ
ijtc-466	5	4	vat	vat	NOUN
ijtc-466	5	5	in	in	ADP
ijtc-466	5	6	the	the	DET
ijtc-466	5	7	new	new	ADJ
ijtc-466	5	8	normal	normal	ADJ
ijtc-466	5	9	era	era	NOUN
ijtc-466	5	10	in	in	ADP
ijtc-466	5	11	kpp	kpp	PROPN
ijtc-466	5	12	badan	badan	PROPN
ijtc-466	5	13	dan	dan	PROPN
ijtc-466	5	14	orang	orang	PROPN
ijtc-466	5	15	asing	asing	PROPN
ijtc-466	5	16	(	(	PUNCT
ijtc-466	5	17	kpp	kpp	PROPN
ijtc-466	5	18	badora	badora	PROPN
ijtc-466	5	19	)	)	PUNCT
ijtc-466	5	20	.	.	PUNCT
ijtc-466	6	1	ilomata	ilomata	PROPN
ijtc-466	6	2	international	international	ADJ
ijtc-466	6	3	journal	journal	NOUN
ijtc-466	6	4	of	of	ADP
ijtc-466	6	5	tax	tax	NOUN
ijtc-466	6	6	and	and	CCONJ
ijtc-466	6	7	accounting	accounting	NOUN
ijtc-466	6	8	,	,	PUNCT
ijtc-466	6	9	3(2	3(2	NUM
ijtc-466	6	10	)	)	PUNCT
ijtc-466	6	11	,	,	PUNCT
ijtc-466	6	12	150	150	NUM
ijtc-466	6	13	-	-	SYM
ijtc-466	6	14	161	161	NUM
ijtc-466	6	15	.	.	PUNCT
ijtc-466	7	1	https://doi.org/10.52728/ijtc.v3i2.466	https://doi.org/10.52728/ijtc.v3i2.466	PROPN
ijtc-466	7	2	abstract	abstract	NOUN
ijtc-466	7	3	:	:	PUNCT
ijtc-466	7	4	this	this	DET
ijtc-466	7	5	study	study	NOUN
ijtc-466	7	6	aims	aim	VERB
ijtc-466	7	7	to	to	PART
ijtc-466	7	8	analyze	analyze	VERB
ijtc-466	7	9	the	the	DET
ijtc-466	7	10	application	application	NOUN
ijtc-466	7	11	of	of	ADP
ijtc-466	7	12	value	value	NOUN
ijtc-466	7	13	added	add	VERB
ijtc-466	7	14	tax	tax	NOUN
ijtc-466	7	15	collection	collection	NOUN
ijtc-466	7	16	policies	policy	NOUN
ijtc-466	7	17	on	on	ADP
ijtc-466	7	18	trading	trading	NOUN
ijtc-466	7	19	transactions	transaction	NOUN
ijtc-466	7	20	through	through	ADP
ijtc-466	7	21	electronic	electronic	ADJ
ijtc-466	7	22	systems	system	NOUN
ijtc-466	7	23	at	at	ADP
ijtc-466	7	24	the	the	DET
ijtc-466	7	25	corporate	corporate	ADJ
ijtc-466	7	26	and	and	CCONJ
ijtc-466	7	27	foreign	foreign	ADJ
ijtc-466	7	28	tax	tax	NOUN
ijtc-466	7	29	service	service	NOUN
ijtc-466	7	30	office	office	NOUN
ijtc-466	7	31	.	.	PUNCT
ijtc-466	8	1	this	this	DET
ijtc-466	8	2	research	research	NOUN
ijtc-466	8	3	is	be	AUX
ijtc-466	8	4	a	a	DET
ijtc-466	8	5	qualitative	qualitative	ADJ
ijtc-466	8	6	descriptive	descriptive	ADJ
ijtc-466	8	7	study	study	NOUN
ijtc-466	8	8	with	with	ADP
ijtc-466	8	9	data	datum	NOUN
ijtc-466	8	10	collection	collection	NOUN
ijtc-466	8	11	techniques	technique	NOUN
ijtc-466	8	12	through	through	ADP
ijtc-466	8	13	interviews	interview	NOUN
ijtc-466	8	14	,	,	PUNCT
ijtc-466	8	15	observations	observation	NOUN
ijtc-466	8	16	and	and	CCONJ
ijtc-466	8	17	using	use	VERB
ijtc-466	8	18	written	write	VERB
ijtc-466	8	19	documents	document	NOUN
ijtc-466	8	20	.	.	PUNCT
ijtc-466	9	1	the	the	DET
ijtc-466	9	2	results	result	NOUN
ijtc-466	9	3	showed	show	VERB
ijtc-466	9	4	that	that	SCONJ
ijtc-466	9	5	the	the	DET
ijtc-466	9	6	implementation	implementation	NOUN
ijtc-466	9	7	of	of	ADP
ijtc-466	9	8	the	the	DET
ijtc-466	9	9	vat	vat	NOUN
ijtc-466	9	10	collection	collection	NOUN
ijtc-466	9	11	policy	policy	NOUN
ijtc-466	9	12	on	on	ADP
ijtc-466	9	13	pmse	pmse	PROPN
ijtc-466	9	14	,	,	PUNCT
ijtc-466	9	15	vat	vat	NOUN
ijtc-466	9	16	receipts	receipt	NOUN
ijtc-466	9	17	decreased	decrease	VERB
ijtc-466	9	18	in	in	ADP
ijtc-466	9	19	2019	2019	NUM
ijtc-466	9	20	due	due	ADJ
ijtc-466	9	21	to	to	ADP
ijtc-466	9	22	covid	covid	VERB
ijtc-466	9	23	,	,	PUNCT
ijtc-466	9	24	the	the	DET
ijtc-466	9	25	number	number	NOUN
ijtc-466	9	26	of	of	ADP
ijtc-466	9	27	additional	additional	ADJ
ijtc-466	9	28	pmse	pmse	ADJ
ijtc-466	9	29	vat	vat	NOUN
ijtc-466	9	30	taxpayers	taxpayer	NOUN
ijtc-466	9	31	tended	tend	VERB
ijtc-466	9	32	to	to	PART
ijtc-466	9	33	decrease	decrease	VERB
ijtc-466	9	34	every	every	DET
ijtc-466	9	35	semester	semester	NOUN
ijtc-466	9	36	,	,	PUNCT
ijtc-466	9	37	psme	psme	ADJ
ijtc-466	9	38	vat	vat	NOUN
ijtc-466	9	39	receipts	receipt	NOUN
ijtc-466	9	40	tended	tend	VERB
ijtc-466	9	41	to	to	PART
ijtc-466	9	42	increase	increase	VERB
ijtc-466	9	43	every	every	DET
ijtc-466	9	44	semester	semester	NOUN
ijtc-466	9	45	,	,	PUNCT
ijtc-466	9	46	in	in	ADP
ijtc-466	9	47	terms	term	NOUN
ijtc-466	9	48	of	of	ADP
ijtc-466	9	49	the	the	DET
ijtc-466	9	50	level	level	NOUN
ijtc-466	9	51	of	of	ADP
ijtc-466	9	52	effectiveness	effectiveness	NOUN
ijtc-466	9	53	in	in	ADP
ijtc-466	9	54	2020	2020	NUM
ijtc-466	9	55	,	,	PUNCT
ijtc-466	9	56	respectively	respectively	ADV
ijtc-466	9	57	.	.	PUNCT
ijtc-466	10	1	less	less	ADV
ijtc-466	10	2	effective	effective	ADJ
ijtc-466	10	3	but	but	CCONJ
ijtc-466	10	4	in	in	ADP
ijtc-466	10	5	the	the	DET
ijtc-466	10	6	2021	2021	NUM
ijtc-466	10	7	period	period	NOUN
ijtc-466	10	8	,	,	PUNCT
ijtc-466	10	9	very	very	ADV
ijtc-466	10	10	effective	effective	ADJ
ijtc-466	10	11	per	per	ADP
ijtc-466	10	12	semester	semester	NOUN
ijtc-466	10	13	,	,	PUNCT
ijtc-466	10	14	the	the	DET
ijtc-466	10	15	application	application	NOUN
ijtc-466	10	16	of	of	ADP
ijtc-466	10	17	the	the	DET
ijtc-466	10	18	regulations	regulation	NOUN
ijtc-466	10	19	has	have	VERB
ijtc-466	10	20	several	several	ADJ
ijtc-466	10	21	weaknesses	weakness	NOUN
ijtc-466	10	22	,	,	PUNCT
ijtc-466	10	23	namely	namely	ADV
ijtc-466	10	24	related	relate	VERB
ijtc-466	10	25	to	to	ADP
ijtc-466	10	26	the	the	DET
ijtc-466	10	27	affirmation	affirmation	NOUN
ijtc-466	10	28	of	of	ADP
ijtc-466	10	29	sanctions	sanction	NOUN
ijtc-466	10	30	against	against	ADP
ijtc-466	10	31	collectors	collector	NOUN
ijtc-466	10	32	who	who	PRON
ijtc-466	10	33	are	be	AUX
ijtc-466	10	34	negligent	negligent	ADJ
ijtc-466	10	35	in	in	ADP
ijtc-466	10	36	carrying	carry	VERB
ijtc-466	10	37	out	out	ADP
ijtc-466	10	38	their	their	PRON
ijtc-466	10	39	tax	tax	NOUN
ijtc-466	10	40	obligations	obligation	NOUN
ijtc-466	10	41	and	and	CCONJ
ijtc-466	10	42	activities	activity	NOUN
ijtc-466	10	43	to	to	PART
ijtc-466	10	44	explore	explore	VERB
ijtc-466	10	45	potential	potential	ADJ
ijtc-466	10	46	business	business	NOUN
ijtc-466	10	47	actors	actor	NOUN
ijtc-466	10	48	who	who	PRON
ijtc-466	10	49	are	be	AUX
ijtc-466	10	50	ready	ready	ADJ
ijtc-466	10	51	to	to	PART
ijtc-466	10	52	be	be	AUX
ijtc-466	10	53	appointed	appoint	VERB
ijtc-466	10	54	as	as	ADP
ijtc-466	10	55	pmse	pmse	ADJ
ijtc-466	10	56	vat	vat	NOUN
ijtc-466	10	57	collectors	collector	NOUN
ijtc-466	10	58	.	.	PUNCT
ijtc-466	11	1	in	in	ADP
ijtc-466	11	2	addition	addition	NOUN
ijtc-466	11	3	,	,	PUNCT
ijtc-466	11	4	public	public	ADJ
ijtc-466	11	5	awareness	awareness	NOUN
ijtc-466	11	6	about	about	ADP
ijtc-466	11	7	taxation	taxation	NOUN
ijtc-466	11	8	is	be	AUX
ijtc-466	11	9	still	still	ADV
ijtc-466	11	10	very	very	ADV
ijtc-466	11	11	low	low	ADJ
ijtc-466	11	12	,	,	PUNCT
ijtc-466	11	13	there	there	PRON
ijtc-466	11	14	are	be	VERB
ijtc-466	11	15	still	still	ADV
ijtc-466	11	16	many	many	ADJ
ijtc-466	11	17	users	user	NOUN
ijtc-466	11	18	who	who	PRON
ijtc-466	11	19	use	use	VERB
ijtc-466	11	20	the	the	DET
ijtc-466	11	21	service	service	NOUN
ijtc-466	11	22	for	for	ADP
ijtc-466	11	23	free	free	ADJ
ijtc-466	11	24	and	and	CCONJ
ijtc-466	11	25	also	also	ADV
ijtc-466	11	26	the	the	DET
ijtc-466	11	27	prevalence	prevalence	NOUN
ijtc-466	11	28	of	of	ADP
ijtc-466	11	29	piracy	piracy	NOUN
ijtc-466	11	30	,	,	PUNCT
ijtc-466	11	31	this	this	PRON
ijtc-466	11	32	has	have	AUX
ijtc-466	11	33	more	more	ADV
ijtc-466	11	34	or	or	CCONJ
ijtc-466	11	35	less	less	ADV
ijtc-466	11	36	affected	affect	VERB
ijtc-466	11	37	the	the	DET
ijtc-466	11	38	number	number	NOUN
ijtc-466	11	39	of	of	ADP
ijtc-466	11	40	transactions	transaction	NOUN
ijtc-466	11	41	that	that	PRON
ijtc-466	11	42	can	can	AUX
ijtc-466	11	43	be	be	AUX
ijtc-466	11	44	subject	subject	ADJ
ijtc-466	11	45	to	to	ADP
ijtc-466	11	46	value	value	NOUN
ijtc-466	11	47	added	add	VERB
ijtc-466	11	48	tax	tax	NOUN
ijtc-466	11	49	.	.	PUNCT
ijtc-466	12	1	keywords	keyword	NOUN
ijtc-466	12	2	:	:	PUNCT
ijtc-466	12	3	effectiveness	effectiveness	NOUN
ijtc-466	12	4	,	,	PUNCT
ijtc-466	12	5	kpp	kpp	PROPN
ijtc-466	12	6	badora	badora	PROPN
ijtc-466	12	7	,	,	PUNCT
ijtc-466	12	8	pmse	pmse	PROPN
ijtc-466	12	9	,	,	PUNCT
ijtc-466	12	10	vat	vat	NOUN
ijtc-466	12	11	this	this	PRON
ijtc-466	12	12	is	be	AUX
ijtc-466	12	13	an	an	DET
ijtc-466	12	14	open	open	ADJ
ijtc-466	12	15	access	access	NOUN
ijtc-466	12	16	article	article	NOUN
ijtc-466	12	17	under	under	ADP
ijtc-466	12	18	the	the	DET
ijtc-466	12	19	cc	cc	NOUN
ijtc-466	12	20	-	-	PUNCT
ijtc-466	12	21	by	by	ADP
ijtc-466	12	22	4.0	4.0	NUM
ijtc-466	12	23	license	license	NOUN
ijtc-466	12	24	.	.	PUNCT
ijtc-466	13	1	introduction	introduction	NOUN
ijtc-466	13	2	today	today	NOUN
ijtc-466	13	3	,	,	PUNCT
ijtc-466	13	4	the	the	DET
ijtc-466	13	5	covid-19	covid-19	PROPN
ijtc-466	13	6	pandemic	pandemic	NOUN
ijtc-466	13	7	has	have	AUX
ijtc-466	13	8	hit	hit	VERB
ijtc-466	13	9	almost	almost	ADV
ijtc-466	13	10	all	all	PRON
ijtc-466	13	11	countries	country	NOUN
ijtc-466	13	12	in	in	ADP
ijtc-466	13	13	parts	part	NOUN
ijtc-466	13	14	of	of	ADP
ijtc-466	13	15	the	the	DET
ijtc-466	13	16	world	world	NOUN
ijtc-466	13	17	hit	hit	VERB
ijtc-466	13	18	.	.	PUNCT
ijtc-466	14	1	the	the	DET
ijtc-466	14	2	covid19	covid19	PROPN
ijtc-466	14	3	virus	virus	NOUN
ijtc-466	14	4	that	that	PRON
ijtc-466	14	5	was	be	AUX
ijtc-466	14	6	first	first	ADV
ijtc-466	14	7	detected	detect	VERB
ijtc-466	14	8	in	in	ADP
ijtc-466	14	9	the	the	DET
ijtc-466	14	10	city	city	NOUN
ijtc-466	14	11	of	of	ADP
ijtc-466	14	12	wuhan	wuhan	PROPN
ijtc-466	14	13	,	,	PUNCT
ijtc-466	14	14	china	china	PROPN
ijtc-466	14	15	on	on	ADP
ijtc-466	14	16	december	december	PROPN
ijtc-466	14	17	1	1	NUM
ijtc-466	14	18	,	,	PUNCT
ijtc-466	14	19	2019	2019	NUM
ijtc-466	14	20	until	until	ADP
ijtc-466	14	21	now	now	ADV
ijtc-466	14	22	seems	seem	VERB
ijtc-466	14	23	to	to	PART
ijtc-466	14	24	have	have	AUX
ijtc-466	14	25	not	not	PART
ijtc-466	14	26	been	be	AUX
ijtc-466	14	27	indicated	indicate	VERB
ijtc-466	14	28	to	to	PART
ijtc-466	14	29	subside	subside	VERB
ijtc-466	14	30	,	,	PUNCT
ijtc-466	14	31	facing	face	VERB
ijtc-466	14	32	this	this	DET
ijtc-466	14	33	condition	condition	NOUN
ijtc-466	14	34	developed	develop	VERB
ijtc-466	14	35	countries	country	NOUN
ijtc-466	14	36	supported	support	VERB
ijtc-466	14	37	by	by	ADP
ijtc-466	14	38	the	the	DET
ijtc-466	14	39	availability	availability	NOUN
ijtc-466	14	40	of	of	ADP
ijtc-466	14	41	resources	resource	NOUN
ijtc-466	14	42	and	and	CCONJ
ijtc-466	14	43	technology	technology	NOUN
ijtc-466	14	44	working	work	VERB
ijtc-466	14	45	hand	hand	NOUN
ijtc-466	14	46	in	in	ADP
ijtc-466	14	47	hand	hand	NOUN
ijtc-466	14	48	to	to	PART
ijtc-466	14	49	make	make	VERB
ijtc-466	14	50	antivirus	antivirus	NOUN
ijtc-466	14	51	to	to	PART
ijtc-466	14	52	save	save	VERB
ijtc-466	14	53	the	the	DET
ijtc-466	14	54	world	world	NOUN
ijtc-466	14	55	from	from	ADP
ijtc-466	14	56	the	the	DET
ijtc-466	14	57	pandemic	pandemic	ADJ
ijtc-466	14	58	situation	situation	NOUN
ijtc-466	14	59	.	.	PUNCT
ijtc-466	15	1	in	in	ADP
ijtc-466	15	2	indonesia	indonesia	PROPN
ijtc-466	15	3	alone	alone	ADV
ijtc-466	15	4	,	,	PUNCT
ijtc-466	15	5	a	a	DET
ijtc-466	15	6	positive	positive	ADJ
ijtc-466	15	7	case	case	NOUN
ijtc-466	15	8	of	of	ADP
ijtc-466	15	9	covid-19	covid-19	PROPN
ijtc-466	15	10	was	be	AUX
ijtc-466	15	11	first	first	ADV
ijtc-466	15	12	detected	detect	VERB
ijtc-466	15	13	on	on	ADP
ijtc-466	15	14	march	march	PROPN
ijtc-466	15	15	2	2	NUM
ijtc-466	15	16	,	,	PUNCT
ijtc-466	15	17	2020	2020	NUM
ijtc-466	15	18	,	,	PUNCT
ijtc-466	15	19	when	when	SCONJ
ijtc-466	15	20	two	two	NUM
ijtc-466	15	21	people	people	NOUN
ijtc-466	15	22	were	be	AUX
ijtc-466	15	23	confirmed	confirm	VERB
ijtc-466	15	24	to	to	PART
ijtc-466	15	25	have	have	AUX
ijtc-466	15	26	contracted	contract	VERB
ijtc-466	15	27	it	it	PRON
ijtc-466	15	28	from	from	ADP
ijtc-466	15	29	a	a	DET
ijtc-466	15	30	japanese	japanese	ADJ
ijtc-466	15	31	citizen	citizen	NOUN
ijtc-466	15	32	.	.	PUNCT
ijtc-466	16	1	departing	depart	VERB
ijtc-466	16	2	from	from	ADP
ijtc-466	16	3	this	this	PRON
ijtc-466	16	4	,	,	PUNCT
ijtc-466	16	5	the	the	DET
ijtc-466	16	6	indonesian	indonesian	ADJ
ijtc-466	16	7	government	government	NOUN
ijtc-466	16	8	began	begin	VERB
ijtc-466	16	9	to	to	PART
ijtc-466	16	10	aggressively	aggressively	ADV
ijtc-466	16	11	make	make	VERB
ijtc-466	16	12	a	a	DET
ijtc-466	16	13	special	special	ADJ
ijtc-466	16	14	preparednessbased	preparednessbase	VERB
ijtc-466	16	15	policy	policy	NOUN
ijtc-466	16	16	to	to	PART
ijtc-466	16	17	deal	deal	VERB
ijtc-466	16	18	with	with	ADP
ijtc-466	16	19	the	the	DET
ijtc-466	16	20	covid-19	covid-19	PROPN
ijtc-466	16	21	virus	virus	NOUN
ijtc-466	16	22	,	,	PUNCT
ijtc-466	16	23	one	one	NUM
ijtc-466	16	24	of	of	ADP
ijtc-466	16	25	the	the	DET
ijtc-466	16	26	preventive	preventive	ADJ
ijtc-466	16	27	measures	measure	NOUN
ijtc-466	16	28	taken	take	VERB
ijtc-466	16	29	was	be	AUX
ijtc-466	16	30	with	with	ADP
ijtc-466	16	31	very	very	ADV
ijtc-466	16	32	strict	strict	ADJ
ijtc-466	16	33	supervision	supervision	NOUN
ijtc-466	16	34	on	on	ADP
ijtc-466	16	35	access	access	NOUN
ijtc-466	16	36	to	to	ADP
ijtc-466	16	37	indonesia	indonesia	PROPN
ijtc-466	16	38	from	from	ADP
ijtc-466	16	39	other	other	ADJ
ijtc-466	16	40	countries	country	NOUN
ijtc-466	16	41	including	include	VERB
ijtc-466	16	42	airports	airport	NOUN
ijtc-466	16	43	,	,	PUNCT
ijtc-466	16	44	ports	port	NOUN
ijtc-466	16	45	,	,	PUNCT
ijtc-466	16	46	and	and	CCONJ
ijtc-466	16	47	land	land	NOUN
ijtc-466	16	48	routes	route	NOUN
ijtc-466	16	49	(	(	PUNCT
ijtc-466	16	50	anugerah	anugerah	PROPN
ijtc-466	16	51	et	et	PROPN
ijtc-466	16	52	al	al	PROPN
ijtc-466	16	53	.	.	PROPN
ijtc-466	16	54	,	,	PUNCT
ijtc-466	16	55	2021	2021	NUM
ijtc-466	16	56	;	;	PUNCT
ijtc-466	16	57	dai	dai	PROPN
ijtc-466	16	58	et	et	PROPN
ijtc-466	16	59	al	al	PROPN
ijtc-466	16	60	.	.	PROPN
ijtc-466	16	61	,	,	PUNCT
ijtc-466	16	62	2021	2021	NUM
ijtc-466	16	63	;	;	PUNCT
ijtc-466	16	64	górska	górska	PROPN
ijtc-466	16	65	et	et	PROPN
ijtc-466	16	66	al	al	PROPN
ijtc-466	16	67	.	.	PROPN
ijtc-466	16	68	,	,	PUNCT
ijtc-466	16	69	2021	2021	NUM
ijtc-466	16	70	;	;	PUNCT
ijtc-466	16	71	gupta	gupta	PROPN
ijtc-466	16	72	et	et	PROPN
ijtc-466	16	73	al	al	PROPN
ijtc-466	16	74	.	.	PROPN
ijtc-466	16	75	,	,	PUNCT
ijtc-466	16	76	2022	2022	NUM
ijtc-466	16	77	;	;	PUNCT
ijtc-466	16	78	malahayati	malahayati	PROPN
ijtc-466	16	79	et	et	PROPN
ijtc-466	16	80	al	al	PROPN
ijtc-466	16	81	.	.	PROPN
ijtc-466	16	82	,	,	PUNCT
ijtc-466	16	83	2021	2021	NUM
ijtc-466	16	84	;	;	PUNCT
ijtc-466	16	85	stephens	stephens	PROPN
ijtc-466	16	86	et	et	PROPN
ijtc-466	16	87	al	al	PROPN
ijtc-466	16	88	.	.	PROPN
ijtc-466	16	89	,	,	PUNCT
ijtc-466	16	90	2021	2021	NUM
ijtc-466	16	91	;	;	PUNCT
ijtc-466	16	92	yao	yao	PROPN
ijtc-466	16	93	&	&	CCONJ
ijtc-466	16	94	ngai	ngai	PROPN
ijtc-466	16	95	,	,	PUNCT
ijtc-466	16	96	2021	2021	NUM
ijtc-466	16	97	)	)	PUNCT
ijtc-466	16	98	.	.	PUNCT
ijtc-466	17	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	17	2	mailto:harapanagung99@gmail.com	mailto:harapanagung99@gmail.com	PROPN
ijtc-466	17	3	mailto	mailto	PROPN
ijtc-466	17	4	:	:	PUNCT
ijtc-466	17	5	endroandayani@gmail.com2	endroandayani@gmail.com2	PROPN
ijtc-466	17	6	mailto	mailto	PROPN
ijtc-466	17	7	:	:	PUNCT
ijtc-466	17	8	rhaty07@gmail.com3	rhaty07@gmail.com3	PROPN
ijtc-466	17	9	https://doi.org/10.52728/ijtc.v3i2.466	https://doi.org/10.52728/ijtc.v3i2.466	ADJ
ijtc-466	17	10	effectiveness	effectiveness	NOUN
ijtc-466	17	11	of	of	ADP
ijtc-466	17	12	pmse	pmse	ADJ
ijtc-466	17	13	vat	vat	NOUN
ijtc-466	17	14	in	in	ADP
ijtc-466	17	15	the	the	DET
ijtc-466	17	16	new	new	ADJ
ijtc-466	17	17	normal	normal	ADJ
ijtc-466	17	18	era	era	NOUN
ijtc-466	17	19	in	in	ADP
ijtc-466	17	20	kpp	kpp	PROPN
ijtc-466	17	21	badan	badan	PROPN
ijtc-466	17	22	dan	dan	PROPN
ijtc-466	17	23	orang	orang	PROPN
ijtc-466	17	24	asing	asing	PROPN
ijtc-466	17	25	(	(	PUNCT
ijtc-466	17	26	kpp	kpp	PROPN
ijtc-466	17	27	badora	badora	PROPN
ijtc-466	17	28	)	)	PUNCT
ijtc-466	17	29	agung	agung	PROPN
ijtc-466	17	30	,	,	PUNCT
ijtc-466	17	31	andayani	andayani	ADJ
ijtc-466	17	32	,	,	PUNCT
ijtc-466	17	33	and	and	CCONJ
ijtc-466	17	34	kumala	kumala	PROPN
ijtc-466	17	35	151	151	NUM
ijtc-466	17	36	|	|	ADV
ijtc-466	17	37	ilomata	ilomata	PROPN
ijtc-466	17	38	international	international	ADJ
ijtc-466	17	39	journal	journal	NOUN
ijtc-466	17	40	of	of	ADP
ijtc-466	17	41	tax	tax	PROPN
ijtc-466	17	42	&	&	CCONJ
ijtc-466	17	43	accounting	accounting	NOUN
ijtc-466	17	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	17	45	until	until	ADP
ijtc-466	17	46	now	now	ADV
ijtc-466	17	47	the	the	DET
ijtc-466	17	48	covid-19	covid-19	PROPN
ijtc-466	17	49	virus	virus	NOUN
ijtc-466	17	50	has	have	AUX
ijtc-466	17	51	hit	hit	VERB
ijtc-466	17	52	the	the	DET
ijtc-466	17	53	world	world	NOUN
ijtc-466	17	54	for	for	ADP
ijtc-466	17	55	more	more	ADJ
ijtc-466	17	56	than	than	ADP
ijtc-466	17	57	a	a	PRON
ijtc-466	17	58	year	year	NOUN
ijtc-466	17	59	,	,	PUNCT
ijtc-466	17	60	especially	especially	ADV
ijtc-466	17	61	indonesia	indonesia	PROPN
ijtc-466	17	62	,	,	PUNCT
ijtc-466	17	63	the	the	DET
ijtc-466	17	64	government	government	NOUN
ijtc-466	17	65	is	be	AUX
ijtc-466	17	66	still	still	ADV
ijtc-466	17	67	working	work	VERB
ijtc-466	17	68	hard	hard	ADV
ijtc-466	17	69	to	to	PART
ijtc-466	17	70	form	form	VERB
ijtc-466	17	71	a	a	DET
ijtc-466	17	72	defense	defense	NOUN
ijtc-466	17	73	and	and	CCONJ
ijtc-466	17	74	protect	protect	VERB
ijtc-466	17	75	the	the	DET
ijtc-466	17	76	health	health	NOUN
ijtc-466	17	77	of	of	ADP
ijtc-466	17	78	citizens	citizen	NOUN
ijtc-466	17	79	from	from	ADP
ijtc-466	17	80	the	the	DET
ijtc-466	17	81	threat	threat	NOUN
ijtc-466	17	82	of	of	ADP
ijtc-466	17	83	exposure	exposure	NOUN
ijtc-466	17	84	to	to	ADP
ijtc-466	17	85	the	the	DET
ijtc-466	17	86	covid-19	covid-19	PROPN
ijtc-466	17	87	virus	virus	NOUN
ijtc-466	17	88	,	,	PUNCT
ijtc-466	17	89	including	include	VERB
ijtc-466	17	90	with	with	ADP
ijtc-466	17	91	the	the	DET
ijtc-466	17	92	policy	policy	NOUN
ijtc-466	17	93	of	of	ADP
ijtc-466	17	94	implementing	implement	VERB
ijtc-466	17	95	restrictions	restriction	NOUN
ijtc-466	17	96	on	on	ADP
ijtc-466	17	97	community	community	NOUN
ijtc-466	17	98	activities	activity	NOUN
ijtc-466	17	99	and	and	CCONJ
ijtc-466	17	100	covid-19	covid-19	PROPN
ijtc-466	17	101	vaccination	vaccination	NOUN
ijtc-466	17	102	for	for	ADP
ijtc-466	17	103	all	all	DET
ijtc-466	17	104	communities	community	NOUN
ijtc-466	17	105	(	(	PUNCT
ijtc-466	17	106	unicef	unicef	PROPN
ijtc-466	17	107	,	,	PUNCT
ijtc-466	17	108	2021	2021	NUM
ijtc-466	17	109	;	;	PUNCT
ijtc-466	17	110	worldometers	worldometer	NOUN
ijtc-466	17	111	,	,	PUNCT
ijtc-466	17	112	2022	2022	NUM
ijtc-466	17	113	)	)	PUNCT
ijtc-466	17	114	.	.	PUNCT
ijtc-466	18	1	not	not	PART
ijtc-466	18	2	only	only	ADV
ijtc-466	18	3	in	in	ADP
ijtc-466	18	4	indonesia	indonesia	PROPN
ijtc-466	18	5	,	,	PUNCT
ijtc-466	18	6	in	in	ADP
ijtc-466	18	7	fact	fact	NOUN
ijtc-466	18	8	,	,	PUNCT
ijtc-466	18	9	all	all	DET
ijtc-466	18	10	countries	country	NOUN
ijtc-466	18	11	in	in	ADP
ijtc-466	18	12	the	the	DET
ijtc-466	18	13	world	world	NOUN
ijtc-466	18	14	are	be	AUX
ijtc-466	18	15	hit	hit	VERB
ijtc-466	18	16	by	by	ADP
ijtc-466	18	17	this	this	DET
ijtc-466	18	18	pandemic	pandemic	ADJ
ijtc-466	18	19	condition	condition	NOUN
ijtc-466	18	20	,	,	PUNCT
ijtc-466	18	21	why	why	SCONJ
ijtc-466	18	22	the	the	DET
ijtc-466	18	23	covid-19	covid-19	PROPN
ijtc-466	18	24	pandemic	pandemic	NOUN
ijtc-466	18	25	affects	affect	VERB
ijtc-466	18	26	all	all	DET
ijtc-466	18	27	vital	vital	ADJ
ijtc-466	18	28	joints	joint	NOUN
ijtc-466	18	29	of	of	ADP
ijtc-466	18	30	statehood	statehood	NOUN
ijtc-466	18	31	ranging	range	VERB
ijtc-466	18	32	from	from	ADP
ijtc-466	18	33	socio	socio	NOUN
ijtc-466	18	34	-	-	PUNCT
ijtc-466	18	35	culture	culture	NOUN
ijtc-466	18	36	,	,	PUNCT
ijtc-466	18	37	security	security	NOUN
ijtc-466	18	38	and	and	CCONJ
ijtc-466	18	39	of	of	ADP
ijtc-466	18	40	course	course	NOUN
ijtc-466	18	41	in	in	ADP
ijtc-466	18	42	terms	term	NOUN
ijtc-466	18	43	of	of	ADP
ijtc-466	18	44	economy	economy	NOUN
ijtc-466	18	45	.	.	PUNCT
ijtc-466	19	1	the	the	DET
ijtc-466	19	2	indonesian	indonesian	ADJ
ijtc-466	19	3	government	government	NOUN
ijtc-466	19	4	must	must	AUX
ijtc-466	19	5	act	act	VERB
ijtc-466	19	6	immediately	immediately	ADV
ijtc-466	19	7	in	in	ADP
ijtc-466	19	8	seeking	seek	VERB
ijtc-466	19	9	the	the	DET
ijtc-466	19	10	stability	stability	NOUN
ijtc-466	19	11	of	of	ADP
ijtc-466	19	12	the	the	DET
ijtc-466	19	13	country	country	NOUN
ijtc-466	19	14	's	's	PART
ijtc-466	19	15	economy	economy	NOUN
ijtc-466	19	16	before	before	SCONJ
ijtc-466	19	17	it	it	PRON
ijtc-466	19	18	becomes	become	VERB
ijtc-466	19	19	more	more	ADV
ijtc-466	19	20	fragile	fragile	ADJ
ijtc-466	19	21	,	,	PUNCT
ijtc-466	19	22	on	on	ADP
ijtc-466	19	23	the	the	DET
ijtc-466	19	24	other	other	ADJ
ijtc-466	19	25	hand	hand	NOUN
ijtc-466	19	26	,	,	PUNCT
ijtc-466	19	27	all	all	DET
ijtc-466	19	28	countries	country	NOUN
ijtc-466	19	29	are	be	AUX
ijtc-466	19	30	also	also	ADV
ijtc-466	19	31	competing	compete	VERB
ijtc-466	19	32	to	to	PART
ijtc-466	19	33	adapt	adapt	VERB
ijtc-466	19	34	to	to	ADP
ijtc-466	19	35	the	the	DET
ijtc-466	19	36	current	current	ADJ
ijtc-466	19	37	conditions	condition	NOUN
ijtc-466	19	38	,	,	PUNCT
ijtc-466	19	39	where	where	SCONJ
ijtc-466	19	40	forced	force	VERB
ijtc-466	19	41	life	life	NOUN
ijtc-466	19	42	activities	activity	NOUN
ijtc-466	19	43	must	must	AUX
ijtc-466	19	44	coexist	coexist	VERB
ijtc-466	19	45	with	with	ADP
ijtc-466	19	46	the	the	DET
ijtc-466	19	47	existence	existence	NOUN
ijtc-466	19	48	of	of	ADP
ijtc-466	19	49	the	the	DET
ijtc-466	19	50	covid-19	covid-19	PROPN
ijtc-466	19	51	virus	virus	NOUN
ijtc-466	19	52	until	until	SCONJ
ijtc-466	19	53	the	the	DET
ijtc-466	19	54	new	new	ADJ
ijtc-466	19	55	normal	normal	ADJ
ijtc-466	19	56	appears	appear	VERB
ijtc-466	19	57	(	(	PUNCT
ijtc-466	19	58	ashraf	ashraf	NOUN
ijtc-466	19	59	,	,	PUNCT
ijtc-466	19	60	2020	2020	NUM
ijtc-466	19	61	;	;	PUNCT
ijtc-466	19	62	brodeur	brodeur	PROPN
ijtc-466	19	63	et	et	PROPN
ijtc-466	19	64	al	al	PROPN
ijtc-466	19	65	.	.	PROPN
ijtc-466	19	66	,	,	PUNCT
ijtc-466	19	67	2021	2021	NUM
ijtc-466	19	68	;	;	PUNCT
ijtc-466	19	69	nezafat	nezafat	PROPN
ijtc-466	19	70	maldonado	maldonado	PROPN
ijtc-466	19	71	et	et	PROPN
ijtc-466	19	72	al	al	PROPN
ijtc-466	19	73	.	.	PROPN
ijtc-466	19	74	,	,	PUNCT
ijtc-466	19	75	2020	2020	NUM
ijtc-466	19	76	;	;	PUNCT
ijtc-466	19	77	sekiraqa	sekiraqa	NUM
ijtc-466	19	78	et	et	PROPN
ijtc-466	19	79	al	al	PROPN
ijtc-466	19	80	.	.	PROPN
ijtc-466	19	81	,	,	PUNCT
ijtc-466	19	82	2021	2021	NUM
ijtc-466	19	83	;	;	PUNCT
ijtc-466	19	84	thomson	thomson	PROPN
ijtc-466	19	85	et	et	PROPN
ijtc-466	19	86	al	al	PROPN
ijtc-466	19	87	.	.	PROPN
ijtc-466	19	88	,	,	PUNCT
ijtc-466	19	89	2021	2021	NUM
ijtc-466	19	90	;	;	PUNCT
ijtc-466	19	91	tibulca	tibulca	ADV
ijtc-466	19	92	,	,	PUNCT
ijtc-466	19	93	2021	2021	NUM
ijtc-466	19	94	;	;	PUNCT
ijtc-466	19	95	vardavas	vardavas	NOUN
ijtc-466	19	96	et	et	PROPN
ijtc-466	19	97	al	al	PROPN
ijtc-466	19	98	.	.	PROPN
ijtc-466	19	99	,	,	PUNCT
ijtc-466	19	100	2021	2021	NUM
ijtc-466	19	101	)	)	PUNCT
ijtc-466	19	102	.	.	PUNCT
ijtc-466	20	1	the	the	DET
ijtc-466	20	2	government	government	NOUN
ijtc-466	20	3	of	of	ADP
ijtc-466	20	4	indonesia	indonesia	PROPN
ijtc-466	20	5	needs	need	VERB
ijtc-466	20	6	to	to	PART
ijtc-466	20	7	immediately	immediately	ADV
ijtc-466	20	8	determine	determine	VERB
ijtc-466	20	9	policies	policy	NOUN
ijtc-466	20	10	and	and	CCONJ
ijtc-466	20	11	measures	measure	NOUN
ijtc-466	20	12	to	to	PART
ijtc-466	20	13	save	save	VERB
ijtc-466	20	14	the	the	DET
ijtc-466	20	15	national	national	ADJ
ijtc-466	20	16	economy	economy	NOUN
ijtc-466	20	17	and	and	CCONJ
ijtc-466	20	18	the	the	DET
ijtc-466	20	19	stability	stability	NOUN
ijtc-466	20	20	of	of	ADP
ijtc-466	20	21	the	the	DET
ijtc-466	20	22	financial	financial	ADJ
ijtc-466	20	23	system	system	NOUN
ijtc-466	20	24	related	relate	VERB
ijtc-466	20	25	to	to	ADP
ijtc-466	20	26	the	the	DET
ijtc-466	20	27	implementation	implementation	NOUN
ijtc-466	20	28	of	of	ADP
ijtc-466	20	29	the	the	DET
ijtc-466	20	30	state	state	NOUN
ijtc-466	20	31	budget	budget	NOUN
ijtc-466	20	32	.	.	PUNCT
ijtc-466	21	1	the	the	DET
ijtc-466	21	2	policies	policy	NOUN
ijtc-466	21	3	taken	take	VERB
ijtc-466	21	4	focus	focus	NOUN
ijtc-466	21	5	more	more	ADV
ijtc-466	21	6	on	on	ADP
ijtc-466	21	7	health	health	NOUN
ijtc-466	21	8	spending	spending	NOUN
ijtc-466	21	9	,	,	PUNCT
ijtc-466	21	10	national	national	ADJ
ijtc-466	21	11	security	security	NOUN
ijtc-466	21	12	,	,	PUNCT
ijtc-466	21	13	and	and	CCONJ
ijtc-466	21	14	economic	economic	ADJ
ijtc-466	21	15	recovery	recovery	NOUN
ijtc-466	21	16	efforts	effort	NOUN
ijtc-466	21	17	,	,	PUNCT
ijtc-466	21	18	as	as	ADV
ijtc-466	21	19	well	well	ADV
ijtc-466	21	20	as	as	ADP
ijtc-466	21	21	opening	open	VERB
ijtc-466	21	22	opportunities	opportunity	NOUN
ijtc-466	21	23	for	for	ADP
ijtc-466	21	24	authority	authority	NOUN
ijtc-466	21	25	for	for	ADP
ijtc-466	21	26	institutions	institution	NOUN
ijtc-466	21	27	in	in	ADP
ijtc-466	21	28	the	the	DET
ijtc-466	21	29	financial	financial	ADJ
ijtc-466	21	30	sector	sector	NOUN
ijtc-466	21	31	by	by	ADP
ijtc-466	21	32	providing	provide	VERB
ijtc-466	21	33	adequate	adequate	ADJ
ijtc-466	21	34	legal	legal	ADJ
ijtc-466	21	35	foundation	foundation	NOUN
ijtc-466	21	36	facilities	facility	NOUN
ijtc-466	21	37	,	,	PUNCT
ijtc-466	21	38	one	one	NUM
ijtc-466	21	39	of	of	ADP
ijtc-466	21	40	which	which	PRON
ijtc-466	21	41	is	be	AUX
ijtc-466	21	42	by	by	ADP
ijtc-466	21	43	issuing	issue	VERB
ijtc-466	21	44	government	government	NOUN
ijtc-466	21	45	regulations	regulation	NOUN
ijtc-466	21	46	of	of	ADP
ijtc-466	21	47	law	law	NOUN
ijtc-466	21	48	.	.	PUNCT
ijtc-466	22	1	the	the	DET
ijtc-466	22	2	implication	implication	NOUN
ijtc-466	22	3	is	be	AUX
ijtc-466	22	4	that	that	SCONJ
ijtc-466	22	5	the	the	DET
ijtc-466	22	6	constitution	constitution	NOUN
ijtc-466	22	7	of	of	ADP
ijtc-466	22	8	state	state	NOUN
ijtc-466	22	9	life	life	NOUN
ijtc-466	22	10	in	in	ADP
ijtc-466	22	11	indonesia	indonesia	PROPN
ijtc-466	22	12	has	have	AUX
ijtc-466	22	13	undergone	undergo	VERB
ijtc-466	22	14	new	new	ADJ
ijtc-466	22	15	developments	development	NOUN
ijtc-466	22	16	with	with	ADP
ijtc-466	22	17	the	the	DET
ijtc-466	22	18	birth	birth	NOUN
ijtc-466	22	19	of	of	ADP
ijtc-466	22	20	perpu	perpu	NOUN
ijtc-466	22	21	number	number	NOUN
ijtc-466	22	22	1	1	NUM
ijtc-466	22	23	of	of	ADP
ijtc-466	22	24	2020	2020	NUM
ijtc-466	22	25	dated	date	VERB
ijtc-466	22	26	march	march	PROPN
ijtc-466	22	27	31	31	NUM
ijtc-466	22	28	,	,	PUNCT
ijtc-466	22	29	2020	2020	NUM
ijtc-466	22	30	,	,	PUNCT
ijtc-466	22	31	which	which	PRON
ijtc-466	22	32	contains	contain	VERB
ijtc-466	22	33	a	a	DET
ijtc-466	22	34	new	new	ADJ
ijtc-466	22	35	paradigm	paradigm	NOUN
ijtc-466	22	36	on	on	ADP
ijtc-466	22	37	the	the	DET
ijtc-466	22	38	imposition	imposition	NOUN
ijtc-466	22	39	of	of	ADP
ijtc-466	22	40	taxes	taxis	NOUN
ijtc-466	22	41	in	in	ADP
ijtc-466	22	42	trading	trading	NOUN
ijtc-466	22	43	activities	activity	NOUN
ijtc-466	22	44	through	through	ADP
ijtc-466	22	45	electronic	electronic	ADJ
ijtc-466	22	46	systems	system	NOUN
ijtc-466	22	47	(	(	PUNCT
ijtc-466	22	48	anggara	anggara	NOUN
ijtc-466	22	49	et	et	PROPN
ijtc-466	22	50	al	al	PROPN
ijtc-466	22	51	.	.	PROPN
ijtc-466	22	52	,	,	PUNCT
ijtc-466	22	53	2020	2020	NUM
ijtc-466	22	54	;	;	PUNCT
ijtc-466	22	55	aulawi	aulawi	ADJ
ijtc-466	22	56	,	,	PUNCT
ijtc-466	22	57	2020	2020	NUM
ijtc-466	22	58	;	;	PUNCT
ijtc-466	22	59	bai	bai	PROPN
ijtc-466	22	60	et	et	PROPN
ijtc-466	22	61	al	al	PROPN
ijtc-466	22	62	.	.	PROPN
ijtc-466	22	63	,	,	PUNCT
ijtc-466	22	64	2021	2021	NUM
ijtc-466	22	65	;	;	PUNCT
ijtc-466	22	66	han	han	PROPN
ijtc-466	22	67	et	et	PROPN
ijtc-466	22	68	al	al	PROPN
ijtc-466	22	69	.	.	PROPN
ijtc-466	22	70	,	,	PUNCT
ijtc-466	22	71	2020	2020	NUM
ijtc-466	22	72	;	;	PUNCT
ijtc-466	22	73	shafi	shafi	PROPN
ijtc-466	22	74	et	et	PROPN
ijtc-466	22	75	al	al	PROPN
ijtc-466	22	76	.	.	PROPN
ijtc-466	22	77	,	,	PUNCT
ijtc-466	22	78	2020	2020	NUM
ijtc-466	22	79	)	)	PUNCT
ijtc-466	22	80	.	.	PUNCT
ijtc-466	23	1	to	to	PART
ijtc-466	23	2	implement	implement	VERB
ijtc-466	23	3	the	the	DET
ijtc-466	23	4	provisions	provision	NOUN
ijtc-466	23	5	of	of	ADP
ijtc-466	23	6	article	article	NOUN
ijtc-466	23	7	6	6	NUM
ijtc-466	23	8	paragraph	paragraph	NOUN
ijtc-466	23	9	(	(	PUNCT
ijtc-466	23	10	13	13	NUM
ijtc-466	23	11	)	)	PUNCT
ijtc-466	23	12	a	a	DET
ijtc-466	23	13	perpu	perpu	NOUN
ijtc-466	23	14	number	number	NOUN
ijtc-466	23	15	1	1	NUM
ijtc-466	23	16	of	of	ADP
ijtc-466	23	17	2020	2020	NUM
ijtc-466	23	18	,	,	PUNCT
ijtc-466	23	19	it	it	PRON
ijtc-466	23	20	is	be	AUX
ijtc-466	23	21	necessary	necessary	ADJ
ijtc-466	23	22	to	to	PART
ijtc-466	23	23	implement	implement	VERB
ijtc-466	23	24	the	the	DET
ijtc-466	23	25	regulation	regulation	NOUN
ijtc-466	23	26	of	of	ADP
ijtc-466	23	27	the	the	DET
ijtc-466	23	28	minister	minister	NOUN
ijtc-466	23	29	of	of	ADP
ijtc-466	23	30	finance	finance	NOUN
ijtc-466	23	31	on	on	ADP
ijtc-466	23	32	procedures	procedure	NOUN
ijtc-466	23	33	for	for	ADP
ijtc-466	23	34	the	the	DET
ijtc-466	23	35	appointment	appointment	NOUN
ijtc-466	23	36	of	of	ADP
ijtc-466	23	37	collectors	collector	NOUN
ijtc-466	23	38	,	,	PUNCT
ijtc-466	23	39	voting	voting	NOUN
ijtc-466	23	40	,	,	PUNCT
ijtc-466	23	41	and	and	CCONJ
ijtc-466	23	42	depositing	deposit	VERB
ijtc-466	23	43	and	and	CCONJ
ijtc-466	23	44	reporting	reporting	NOUN
ijtc-466	23	45	of	of	ADP
ijtc-466	23	46	vat	vat	NOUN
ijtc-466	23	47	on	on	ADP
ijtc-466	23	48	the	the	DET
ijtc-466	23	49	utilization	utilization	NOUN
ijtc-466	23	50	of	of	ADP
ijtc-466	23	51	bkp	bkp	NOUN
ijtc-466	23	52	tb	tb	X
ijtc-466	23	53	/	/	PUNCT
ijtc-466	23	54	jkp	jkp	NOUN
ijtc-466	23	55	from	from	ADP
ijtc-466	23	56	outside	outside	ADP
ijtc-466	23	57	the	the	DET
ijtc-466	23	58	customs	custom	NOUN
ijtc-466	23	59	area	area	NOUN
ijtc-466	23	60	through	through	ADP
ijtc-466	23	61	trade	trade	NOUN
ijtc-466	23	62	through	through	ADP
ijtc-466	23	63	electronic	electronic	ADJ
ijtc-466	23	64	systems	system	NOUN
ijtc-466	23	65	,	,	PUNCT
ijtc-466	23	66	then	then	ADV
ijtc-466	23	67	on	on	ADP
ijtc-466	23	68	may	may	PROPN
ijtc-466	23	69	5	5	NUM
ijtc-466	23	70	,	,	PUNCT
ijtc-466	23	71	2020	2020	NUM
ijtc-466	23	72	the	the	DET
ijtc-466	23	73	minister	minister	NOUN
ijtc-466	23	74	of	of	ADP
ijtc-466	23	75	finance	finance	NOUN
ijtc-466	23	76	of	of	ADP
ijtc-466	23	77	the	the	DET
ijtc-466	23	78	republic	republic	NOUN
ijtc-466	23	79	of	of	ADP
ijtc-466	23	80	indonesia	indonesia	PROPN
ijtc-466	23	81	stipulates	stipulate	VERB
ijtc-466	23	82	pmk	pmk	PROPN
ijtc-466	23	83	no	no	INTJ
ijtc-466	23	84	.	.	PROPN
ijtc-466	23	85	48	48	NUM
ijtc-466	23	86	/	/	SYM
ijtc-466	24	1	pmk.03	pmk.03	NOUN
ijtc-466	24	2	/	/	SYM
ijtc-466	24	3	2020	2020	NUM
ijtc-466	24	4	.	.	PUNCT
ijtc-466	25	1	furthermore	furthermore	ADV
ijtc-466	25	2	,	,	PUNCT
ijtc-466	25	3	in	in	ADP
ijtc-466	25	4	the	the	DET
ijtc-466	25	5	implementation	implementation	NOUN
ijtc-466	25	6	of	of	ADP
ijtc-466	25	7	the	the	DET
ijtc-466	25	8	regulation	regulation	NOUN
ijtc-466	25	9	,	,	PUNCT
ijtc-466	25	10	it	it	PRON
ijtc-466	25	11	is	be	AUX
ijtc-466	25	12	mentioned	mention	VERB
ijtc-466	25	13	in	in	ADP
ijtc-466	25	14	article	article	NOUN
ijtc-466	25	15	4	4	NUM
ijtc-466	25	16	paragraph	paragraph	NOUN
ijtc-466	25	17	(	(	PUNCT
ijtc-466	25	18	4	4	NUM
ijtc-466	25	19	)	)	PUNCT
ijtc-466	25	20	that	that	SCONJ
ijtc-466	25	21	the	the	DET
ijtc-466	25	22	minister	minister	NOUN
ijtc-466	25	23	of	of	ADP
ijtc-466	25	24	finance	finance	NOUN
ijtc-466	25	25	delegates	delegate	VERB
ijtc-466	25	26	the	the	DET
ijtc-466	25	27	authority	authority	NOUN
ijtc-466	25	28	to	to	PART
ijtc-466	25	29	appoint	appoint	VERB
ijtc-466	25	30	business	business	NOUN
ijtc-466	25	31	actors	actor	NOUN
ijtc-466	25	32	as	as	ADP
ijtc-466	25	33	pmse	pmse	ADJ
ijtc-466	25	34	vat	vat	NOUN
ijtc-466	25	35	collectors	collector	NOUN
ijtc-466	25	36	to	to	ADP
ijtc-466	25	37	the	the	DET
ijtc-466	25	38	directorate	directorate	ADJ
ijtc-466	25	39	general	general	NOUN
ijtc-466	25	40	of	of	ADP
ijtc-466	25	41	taxes	taxis	NOUN
ijtc-466	25	42	(	(	PUNCT
ijtc-466	25	43	masdi	masdi	NOUN
ijtc-466	25	44	,	,	PUNCT
ijtc-466	25	45	2021	2021	NUM
ijtc-466	25	46	)	)	PUNCT
ijtc-466	25	47	.	.	PUNCT
ijtc-466	26	1	in	in	ADP
ijtc-466	26	2	order	order	NOUN
ijtc-466	26	3	to	to	PART
ijtc-466	26	4	facilitate	facilitate	VERB
ijtc-466	26	5	administration	administration	NOUN
ijtc-466	26	6	and	and	CCONJ
ijtc-466	26	7	increase	increase	VERB
ijtc-466	26	8	supervision	supervision	NOUN
ijtc-466	26	9	in	in	ADP
ijtc-466	26	10	the	the	DET
ijtc-466	26	11	implementation	implementation	NOUN
ijtc-466	26	12	of	of	ADP
ijtc-466	26	13	tax	tax	NOUN
ijtc-466	26	14	obligations	obligation	NOUN
ijtc-466	26	15	and/or	and/or	CCONJ
ijtc-466	26	16	fulfillment	fulfillment	NOUN
ijtc-466	26	17	of	of	ADP
ijtc-466	26	18	tax	tax	NOUN
ijtc-466	26	19	obligations	obligation	NOUN
ijtc-466	26	20	on	on	ADP
ijtc-466	26	21	the	the	DET
ijtc-466	26	22	activities	activity	NOUN
ijtc-466	26	23	of	of	ADP
ijtc-466	26	24	business	business	NOUN
ijtc-466	26	25	actors	actor	NOUN
ijtc-466	26	26	who	who	PRON
ijtc-466	26	27	carry	carry	VERB
ijtc-466	26	28	out	out	ADP
ijtc-466	26	29	business	business	NOUN
ijtc-466	26	30	activities	activity	NOUN
ijtc-466	26	31	through	through	ADP
ijtc-466	26	32	electronic	electronic	ADJ
ijtc-466	26	33	system	system	NOUN
ijtc-466	26	34	trading	trading	NOUN
ijtc-466	26	35	(	(	PUNCT
ijtc-466	26	36	pmse	pmse	NOUN
ijtc-466	26	37	)	)	PUNCT
ijtc-466	26	38	,	,	PUNCT
ijtc-466	26	39	it	it	PRON
ijtc-466	26	40	is	be	AUX
ijtc-466	26	41	necessary	necessary	ADJ
ijtc-466	26	42	to	to	PART
ijtc-466	26	43	regulate	regulate	VERB
ijtc-466	26	44	the	the	DET
ijtc-466	26	45	registered	register	VERB
ijtc-466	26	46	places	place	NOUN
ijtc-466	26	47	of	of	ADP
ijtc-466	26	48	foreign	foreign	ADJ
ijtc-466	26	49	traders	trader	NOUN
ijtc-466	26	50	,	,	PUNCT
ijtc-466	26	51	foreign	foreign	ADJ
ijtc-466	26	52	service	service	NOUN
ijtc-466	26	53	providers	provider	NOUN
ijtc-466	26	54	,	,	PUNCT
ijtc-466	26	55	and/or	and/or	CCONJ
ijtc-466	26	56	organizers	organizer	NOUN
ijtc-466	26	57	of	of	ADP
ijtc-466	26	58	trade	trade	NOUN
ijtc-466	26	59	through	through	ADP
ijtc-466	26	60	electronic	electronic	ADJ
ijtc-466	26	61	systems	system	NOUN
ijtc-466	26	62	(	(	PUNCT
ijtc-466	26	63	ppmse	ppmse	NOUN
ijtc-466	26	64	)	)	PUNCT
ijtc-466	26	65	abroad	abroad	ADV
ijtc-466	26	66	and	and	CCONJ
ijtc-466	26	67	domestically	domestically	ADV
ijtc-466	26	68	in	in	ADP
ijtc-466	26	69	tax	tax	NOUN
ijtc-466	26	70	administration	administration	NOUN
ijtc-466	26	71	(	(	PUNCT
ijtc-466	26	72	cunningham	cunningham	PROPN
ijtc-466	26	73	&	&	CCONJ
ijtc-466	26	74	tynan	tynan	PROPN
ijtc-466	26	75	,	,	PUNCT
ijtc-466	26	76	1993	1993	NUM
ijtc-466	26	77	;	;	PUNCT
ijtc-466	26	78	ding	ding	NOUN
ijtc-466	26	79	&	&	CCONJ
ijtc-466	26	80	hiltrop	hiltrop	PROPN
ijtc-466	26	81	,	,	PUNCT
ijtc-466	26	82	2010	2010	NUM
ijtc-466	26	83	;	;	PUNCT
ijtc-466	26	84	käppi	käppi	PROPN
ijtc-466	26	85	&	&	CCONJ
ijtc-466	26	86	siivonen	siivonen	PROPN
ijtc-466	26	87	,	,	PUNCT
ijtc-466	26	88	2000	2000	NUM
ijtc-466	26	89	;	;	PUNCT
ijtc-466	26	90	liao	liao	PROPN
ijtc-466	26	91	et	et	PROPN
ijtc-466	26	92	al	al	PROPN
ijtc-466	26	93	.	.	PROPN
ijtc-466	26	94	,	,	PUNCT
ijtc-466	26	95	2008	2008	NUM
ijtc-466	26	96	)	)	PUNCT
ijtc-466	26	97	..	..	PUNCT
ijtc-466	27	1	the	the	DET
ijtc-466	27	2	director	director	NOUN
ijtc-466	27	3	general	general	NOUN
ijtc-466	27	4	of	of	ADP
ijtc-466	27	5	taxes	taxis	NOUN
ijtc-466	27	6	confirmed	confirm	VERB
ijtc-466	27	7	in	in	ADP
ijtc-466	27	8	the	the	DET
ijtc-466	27	9	regulation	regulation	NOUN
ijtc-466	27	10	number	number	NOUN
ijtc-466	27	11	per-07	per-07	NOUN
ijtc-466	27	12	/pj/2020	/pj/2020	PUNCT
ijtc-466	27	13	that	that	SCONJ
ijtc-466	27	14	the	the	DET
ijtc-466	27	15	kpp	kpp	PROPN
ijtc-466	27	16	agency	agency	NOUN
ijtc-466	27	17	and	and	CCONJ
ijtc-466	27	18	foreigners	foreigner	NOUN
ijtc-466	27	19	(	(	PUNCT
ijtc-466	27	20	badora	badora	PROPN
ijtc-466	27	21	)	)	PUNCT
ijtc-466	27	22	are	be	AUX
ijtc-466	27	23	given	give	VERB
ijtc-466	27	24	the	the	DET
ijtc-466	27	25	mandate	mandate	NOUN
ijtc-466	27	26	and	and	CCONJ
ijtc-466	27	27	responsibility	responsibility	NOUN
ijtc-466	27	28	to	to	PART
ijtc-466	27	29	manage	manage	VERB
ijtc-466	27	30	all	all	DET
ijtc-466	27	31	business	business	NOUN
ijtc-466	27	32	actors	actor	NOUN
ijtc-466	27	33	who	who	PRON
ijtc-466	27	34	are	be	AUX
ijtc-466	27	35	organizers	organizer	NOUN
ijtc-466	27	36	of	of	ADP
ijtc-466	27	37	trade	trade	NOUN
ijtc-466	27	38	through	through	ADP
ijtc-466	27	39	electronic	electronic	ADJ
ijtc-466	27	40	systems	system	NOUN
ijtc-466	27	41	or	or	CCONJ
ijtc-466	27	42	pmse	pmse	NOUN
ijtc-466	27	43	(	(	PUNCT
ijtc-466	27	44	hu	hu	PROPN
ijtc-466	27	45	et	et	PROPN
ijtc-466	27	46	al	al	PROPN
ijtc-466	27	47	.	.	PROPN
ijtc-466	27	48	,	,	PUNCT
ijtc-466	27	49	2022	2022	NUM
ijtc-466	27	50	;	;	PUNCT
ijtc-466	27	51	kumala	kumala	PROPN
ijtc-466	27	52	&	&	CCONJ
ijtc-466	27	53	junaidi	junaidi	PROPN
ijtc-466	27	54	,	,	PUNCT
ijtc-466	27	55	2020	2020	NUM
ijtc-466	27	56	;	;	PUNCT
ijtc-466	27	57	ozer	ozer	PROPN
ijtc-466	27	58	&	&	CCONJ
ijtc-466	27	59	okan	okan	PROPN
ijtc-466	27	60	sakar	sakar	PROPN
ijtc-466	27	61	,	,	PUNCT
ijtc-466	27	62	2022	2022	NUM
ijtc-466	27	63	)	)	PUNCT
ijtc-466	27	64	please	please	INTJ
ijtc-466	27	65	note	note	VERB
ijtc-466	27	66	that	that	SCONJ
ijtc-466	27	67	the	the	DET
ijtc-466	27	68	period	period	NOUN
ijtc-466	27	69	before	before	ADP
ijtc-466	27	70	the	the	DET
ijtc-466	27	71	enactment	enactment	NOUN
ijtc-466	27	72	of	of	ADP
ijtc-466	27	73	pmk-48	pmk-48	NOUN
ijtc-466	27	74	,	,	PUNCT
ijtc-466	27	75	then	then	ADV
ijtc-466	27	76	vat	vat	NOUN
ijtc-466	27	77	on	on	ADP
ijtc-466	27	78	digital	digital	ADJ
ijtc-466	27	79	transactions	transaction	NOUN
ijtc-466	27	80	is	be	AUX
ijtc-466	27	81	managed	manage	VERB
ijtc-466	27	82	and	and	CCONJ
ijtc-466	27	83	administrated	administrate	VERB
ijtc-466	27	84	by	by	ADP
ijtc-466	27	85	each	each	DET
ijtc-466	27	86	tax	tax	NOUN
ijtc-466	27	87	service	service	NOUN
ijtc-466	27	88	office	office	NOUN
ijtc-466	27	89	where	where	SCONJ
ijtc-466	27	90	taxpayers	taxpayer	NOUN
ijtc-466	27	91	are	be	AUX
ijtc-466	27	92	registered	register	VERB
ijtc-466	27	93	.	.	PUNCT
ijtc-466	28	1	provided	provide	VERB
ijtc-466	28	2	that	that	SCONJ
ijtc-466	28	3	full	full	ADJ
ijtc-466	28	4	deposits	deposit	NOUN
ijtc-466	28	5	and	and	CCONJ
ijtc-466	28	6	reporting	reporting	NOUN
ijtc-466	28	7	are	be	AUX
ijtc-466	28	8	self	self	NOUN
ijtc-466	28	9	-	-	PUNCT
ijtc-466	28	10	assessment	assessment	NOUN
ijtc-466	28	11	and	and	CCONJ
ijtc-466	28	12	of	of	ADP
ijtc-466	28	13	course	course	NOUN
ijtc-466	28	14	supervision	supervision	NOUN
ijtc-466	28	15	is	be	AUX
ijtc-466	28	16	very	very	ADV
ijtc-466	28	17	minimal	minimal	ADJ
ijtc-466	28	18	,	,	PUNCT
ijtc-466	28	19	now	now	ADV
ijtc-466	28	20	with	with	ADP
ijtc-466	28	21	the	the	DET
ijtc-466	28	22	issuance	issuance	NOUN
ijtc-466	28	23	of	of	ADP
ijtc-466	28	24	pmk-48	pmk-48	NOUN
ijtc-466	28	25	it	it	PRON
ijtc-466	28	26	is	be	AUX
ijtc-466	28	27	expected	expect	VERB
ijtc-466	28	28	that	that	SCONJ
ijtc-466	28	29	dgt	dgt	NOUN
ijtc-466	28	30	as	as	ADP
ijtc-466	28	31	the	the	DET
ijtc-466	28	32	institution	institution	NOUN
ijtc-466	28	33	of	of	ADP
ijtc-466	28	34	absolute	absolute	ADJ
ijtc-466	28	35	authority	authority	NOUN
ijtc-466	28	36	holders	holder	NOUN
ijtc-466	28	37	in	in	ADP
ijtc-466	28	38	the	the	DET
ijtc-466	28	39	implementation	implementation	NOUN
ijtc-466	28	40	of	of	ADP
ijtc-466	28	41	tax	tax	NOUN
ijtc-466	28	42	potential	potential	ADJ
ijtc-466	28	43	supervision	supervision	NOUN
ijtc-466	28	44	in	in	ADP
ijtc-466	28	45	indonesia	indonesia	PROPN
ijtc-466	28	46	has	have	VERB
ijtc-466	28	47	instruments	instrument	NOUN
ijtc-466	28	48	and	and	CCONJ
ijtc-466	28	49	legal	legal	ADJ
ijtc-466	28	50	umbrellas	umbrella	NOUN
ijtc-466	28	51	adequate	adequate	ADJ
ijtc-466	28	52	in	in	ADP
ijtc-466	28	53	securing	secure	VERB
ijtc-466	28	54	tax	tax	NOUN
ijtc-466	28	55	potential	potential	NOUN
ijtc-466	28	56	from	from	ADP
ijtc-466	28	57	the	the	DET
ijtc-466	28	58	digital	digital	ADJ
ijtc-466	28	59	transaction	transaction	NOUN
ijtc-466	28	60	sector	sector	NOUN
ijtc-466	28	61	(	(	PUNCT
ijtc-466	28	62	widianto	widianto	NOUN
ijtc-466	28	63	&	&	CCONJ
ijtc-466	28	64	puspita	puspita	PROPN
ijtc-466	28	65	,	,	PUNCT
ijtc-466	28	66	2020	2020	NUM
ijtc-466	28	67	)	)	PUNCT
ijtc-466	28	68	.	.	PUNCT
ijtc-466	29	1	especially	especially	ADV
ijtc-466	29	2	when	when	SCONJ
ijtc-466	29	3	viewed	view	VERB
ijtc-466	29	4	during	during	ADP
ijtc-466	29	5	the	the	DET
ijtc-466	29	6	pandemic	pandemic	ADJ
ijtc-466	29	7	,	,	PUNCT
ijtc-466	29	8	user	user	NOUN
ijtc-466	29	9	traffic	traffic	NOUN
ijtc-466	29	10	in	in	ADP
ijtc-466	29	11	digital	digital	ADJ
ijtc-466	29	12	networks	network	NOUN
ijtc-466	29	13	has	have	VERB
ijtc-466	29	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-466	29	15	effectiveness	effectiveness	NOUN
ijtc-466	29	16	of	of	ADP
ijtc-466	29	17	pmse	pmse	ADJ
ijtc-466	29	18	vat	vat	NOUN
ijtc-466	29	19	in	in	ADP
ijtc-466	29	20	the	the	DET
ijtc-466	29	21	new	new	ADJ
ijtc-466	29	22	normal	normal	ADJ
ijtc-466	29	23	era	era	NOUN
ijtc-466	29	24	in	in	ADP
ijtc-466	29	25	kpp	kpp	PROPN
ijtc-466	29	26	badan	badan	PROPN
ijtc-466	29	27	dan	dan	PROPN
ijtc-466	29	28	orang	orang	PROPN
ijtc-466	29	29	asing	asing	PROPN
ijtc-466	29	30	(	(	PUNCT
ijtc-466	29	31	kpp	kpp	PROPN
ijtc-466	29	32	badora	badora	PROPN
ijtc-466	29	33	)	)	PUNCT
ijtc-466	29	34	agung	agung	PROPN
ijtc-466	29	35	,	,	PUNCT
ijtc-466	29	36	andayani	andayani	ADJ
ijtc-466	29	37	,	,	PUNCT
ijtc-466	29	38	and	and	CCONJ
ijtc-466	29	39	kumala	kumala	NOUN
ijtc-466	29	40	152	152	NUM
ijtc-466	29	41	|	|	CCONJ
ijtc-466	29	42	ilomata	ilomata	NOUN
ijtc-466	29	43	international	international	ADJ
ijtc-466	29	44	journal	journal	NOUN
ijtc-466	29	45	of	of	ADP
ijtc-466	29	46	tax	tax	PROPN
ijtc-466	29	47	&	&	CCONJ
ijtc-466	29	48	accounting	accounting	PROPN
ijtc-466	29	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	29	50	increased	increase	VERB
ijtc-466	29	51	rapidly	rapidly	ADV
ijtc-466	29	52	.	.	PUNCT
ijtc-466	30	1	here	here	ADV
ijtc-466	30	2	is	be	AUX
ijtc-466	30	3	a	a	DET
ijtc-466	30	4	table	table	NOUN
ijtc-466	30	5	of	of	ADP
ijtc-466	30	6	recapitulation	recapitulation	NOUN
ijtc-466	30	7	of	of	ADP
ijtc-466	30	8	business	business	NOUN
ijtc-466	30	9	actors	actor	NOUN
ijtc-466	30	10	that	that	PRON
ijtc-466	30	11	have	have	AUX
ijtc-466	30	12	been	be	AUX
ijtc-466	30	13	designated	designate	VERB
ijtc-466	30	14	as	as	ADP
ijtc-466	30	15	psme	psme	ADJ
ijtc-466	30	16	vat	vat	NOUN
ijtc-466	30	17	collectors	collector	NOUN
ijtc-466	30	18	:	:	PUNCT
ijtc-466	30	19	table	table	NOUN
ijtc-466	30	20	1	1	NUM
ijtc-466	30	21	number	number	NOUN
ijtc-466	30	22	of	of	ADP
ijtc-466	30	23	business	business	NOUN
ijtc-466	30	24	actors	actor	NOUN
ijtc-466	30	25	who	who	PRON
ijtc-466	30	26	have	have	AUX
ijtc-466	30	27	been	be	AUX
ijtc-466	30	28	designated	designate	VERB
ijtc-466	30	29	as	as	ADP
ijtc-466	30	30	pmse	pmse	ADJ
ijtc-466	30	31	vat	vat	NOUN
ijtc-466	30	32	collectors	collector	NOUN
ijtc-466	30	33	year	year	NOUN
ijtc-466	30	34	month	month	NOUN
ijtc-466	30	35	number	number	NOUN
ijtc-466	30	36	of	of	ADP
ijtc-466	30	37	business	business	NOUN
ijtc-466	30	38	actors	actor	NOUN
ijtc-466	30	39	2020	2020	NUM
ijtc-466	30	40	july	july	PROPN
ijtc-466	30	41	6	6	NUM
ijtc-466	30	42	august	august	PROPN
ijtc-466	30	43	10	10	NUM
ijtc-466	30	44	september	september	PROPN
ijtc-466	30	45	12	12	NUM
ijtc-466	30	46	october	october	PROPN
ijtc-466	30	47	8	8	NUM
ijtc-466	30	48	november	november	PROPN
ijtc-466	30	49	9	9	NUM
ijtc-466	30	50	december	december	PROPN
ijtc-466	30	51	6	6	NUM
ijtc-466	30	52	total	total	NOUN
ijtc-466	30	53	51	51	NUM
ijtc-466	30	54	2021	2021	NUM
ijtc-466	30	55	january	january	PROPN
ijtc-466	30	56	2	2	NUM
ijtc-466	30	57	february	february	NOUN
ijtc-466	30	58	0	0	NUM
ijtc-466	30	59	march	march	PROPN
ijtc-466	30	60	4	4	NUM
ijtc-466	30	61	april	april	PROPN
ijtc-466	30	62	8	8	NUM
ijtc-466	30	63	may	may	PROPN
ijtc-466	30	64	8	8	NUM
ijtc-466	30	65	june	june	PROPN
ijtc-466	30	66	2	2	NUM
ijtc-466	30	67	total	total	NOUN
ijtc-466	30	68	24	24	NUM
ijtc-466	30	69	july	july	PROPN
ijtc-466	30	70	6	6	NUM
ijtc-466	30	71	august	august	PROPN
ijtc-466	30	72	2	2	NUM
ijtc-466	30	73	september	september	PROPN
ijtc-466	30	74	4	4	NUM
ijtc-466	30	75	october	october	PROPN
ijtc-466	30	76	0	0	NUM
ijtc-466	30	77	november	november	PROPN
ijtc-466	30	78	4	4	NUM
ijtc-466	30	79	december	december	PROPN
ijtc-466	30	80	3	3	NUM
ijtc-466	30	81	total	total	NOUN
ijtc-466	30	82	19	19	NUM
ijtc-466	30	83	source	source	NOUN
ijtc-466	30	84	:	:	PUNCT
ijtc-466	30	85	www.pajak.go.id	www.pajak.go.id	PROPN
ijtc-466	30	86	from	from	ADP
ijtc-466	30	87	the	the	DET
ijtc-466	30	88	table	table	NOUN
ijtc-466	30	89	above	above	ADV
ijtc-466	30	90	,	,	PUNCT
ijtc-466	30	91	it	it	PRON
ijtc-466	30	92	can	can	AUX
ijtc-466	30	93	be	be	AUX
ijtc-466	30	94	known	know	VERB
ijtc-466	30	95	for	for	ADP
ijtc-466	30	96	2020	2020	NUM
ijtc-466	30	97	from	from	ADP
ijtc-466	30	98	july	july	PROPN
ijtc-466	30	99	to	to	ADP
ijtc-466	30	100	december	december	PROPN
ijtc-466	30	101	,	,	PUNCT
ijtc-466	30	102	dgt	dgt	PROPN
ijtc-466	30	103	has	have	AUX
ijtc-466	30	104	succeeded	succeed	VERB
ijtc-466	30	105	in	in	ADP
ijtc-466	30	106	confirming	confirm	VERB
ijtc-466	30	107	a	a	DET
ijtc-466	30	108	total	total	NOUN
ijtc-466	30	109	of	of	ADP
ijtc-466	30	110	51	51	NUM
ijtc-466	30	111	business	business	NOUN
ijtc-466	30	112	actors	actor	NOUN
ijtc-466	30	113	as	as	ADP
ijtc-466	30	114	pmse	pmse	ADJ
ijtc-466	30	115	vat	vat	NOUN
ijtc-466	30	116	collectors	collector	NOUN
ijtc-466	30	117	,	,	PUNCT
ijtc-466	30	118	while	while	SCONJ
ijtc-466	30	119	throughout	throughout	ADP
ijtc-466	30	120	2021	2021	NUM
ijtc-466	30	121	,	,	PUNCT
ijtc-466	30	122	the	the	DET
ijtc-466	30	123	january	january	PROPN
ijtc-466	30	124	-	-	PUNCT
ijtc-466	30	125	june	june	PROPN
ijtc-466	30	126	period	period	NOUN
ijtc-466	30	127	of	of	ADP
ijtc-466	30	128	24	24	NUM
ijtc-466	30	129	and	and	CCONJ
ijtc-466	30	130	the	the	DET
ijtc-466	30	131	july	july	PROPN
ijtc-466	30	132	-	-	PUNCT
ijtc-466	30	133	december	december	PROPN
ijtc-466	30	134	period	period	NOUN
ijtc-466	30	135	of	of	ADP
ijtc-466	30	136	19	19	NUM
ijtc-466	30	137	,	,	PUNCT
ijtc-466	30	138	so	so	SCONJ
ijtc-466	30	139	that	that	SCONJ
ijtc-466	30	140	the	the	DET
ijtc-466	30	141	dgt	dgt	NOUN
ijtc-466	30	142	has	have	AUX
ijtc-466	30	143	succeeded	succeed	VERB
ijtc-466	30	144	in	in	ADP
ijtc-466	30	145	confirming	confirm	VERB
ijtc-466	30	146	a	a	DET
ijtc-466	30	147	total	total	NOUN
ijtc-466	30	148	of	of	ADP
ijtc-466	30	149	43	43	NUM
ijtc-466	30	150	business	business	NOUN
ijtc-466	30	151	actors	actor	NOUN
ijtc-466	30	152	as	as	ADP
ijtc-466	30	153	pmse	pmse	ADJ
ijtc-466	30	154	vat	vat	NOUN
ijtc-466	30	155	collectors	collector	NOUN
ijtc-466	30	156	,	,	PUNCT
ijtc-466	30	157	it	it	PRON
ijtc-466	30	158	is	be	AUX
ijtc-466	30	159	hoped	hope	VERB
ijtc-466	30	160	that	that	SCONJ
ijtc-466	30	161	in	in	ADP
ijtc-466	30	162	the	the	DET
ijtc-466	30	163	future	future	NOUN
ijtc-466	30	164	the	the	DET
ijtc-466	30	165	government	government	NOUN
ijtc-466	30	166	through	through	ADP
ijtc-466	30	167	dgt	dgt	PROPN
ijtc-466	30	168	can	can	AUX
ijtc-466	30	169	continue	continue	VERB
ijtc-466	30	170	to	to	PART
ijtc-466	30	171	expand	expand	VERB
ijtc-466	30	172	the	the	DET
ijtc-466	30	173	collector	collector	NOUN
ijtc-466	30	174	of	of	ADP
ijtc-466	30	175	digital	digital	ADJ
ijtc-466	30	176	taxes	taxis	NOUN
ijtc-466	30	177	abroad	abroad	ADV
ijtc-466	30	178	.	.	PUNCT
ijtc-466	31	1	this	this	DET
ijtc-466	31	2	study	study	NOUN
ijtc-466	31	3	was	be	AUX
ijtc-466	31	4	conducted	conduct	VERB
ijtc-466	31	5	to	to	PART
ijtc-466	31	6	analyze	analyze	VERB
ijtc-466	31	7	the	the	DET
ijtc-466	31	8	application	application	NOUN
ijtc-466	31	9	of	of	ADP
ijtc-466	31	10	psme	psme	ADJ
ijtc-466	31	11	vat	vat	NOUN
ijtc-466	31	12	on	on	ADP
ijtc-466	31	13	vat	vat	NOUN
ijtc-466	31	14	receipts	receipt	NOUN
ijtc-466	31	15	before	before	ADP
ijtc-466	31	16	the	the	DET
ijtc-466	31	17	implementation	implementation	NOUN
ijtc-466	31	18	of	of	ADP
ijtc-466	31	19	vat	vat	NOUN
ijtc-466	31	20	with	with	ADP
ijtc-466	31	21	covid	covid	PROPN
ijtc-466	31	22	,	,	PUNCT
ijtc-466	31	23	the	the	DET
ijtc-466	31	24	number	number	NOUN
ijtc-466	31	25	of	of	ADP
ijtc-466	31	26	additional	additional	ADJ
ijtc-466	31	27	pmse	pmse	ADJ
ijtc-466	31	28	vat	vat	NOUN
ijtc-466	31	29	taxpayers	taxpayer	NOUN
ijtc-466	31	30	during	during	ADP
ijtc-466	31	31	the	the	DET
ijtc-466	31	32	period	period	NOUN
ijtc-466	31	33	2020	2020	NUM
ijtc-466	31	34	to	to	ADP
ijtc-466	31	35	2021	2021	NUM
ijtc-466	31	36	,	,	PUNCT
ijtc-466	31	37	psme	psme	ADJ
ijtc-466	31	38	vat	vat	NOUN
ijtc-466	31	39	receipts	receipt	NOUN
ijtc-466	31	40	in	in	ADP
ijtc-466	31	41	the	the	DET
ijtc-466	31	42	period	period	NOUN
ijtc-466	31	43	,	,	PUNCT
ijtc-466	31	44	and	and	CCONJ
ijtc-466	31	45	the	the	DET
ijtc-466	31	46	effectiveness	effectiveness	NOUN
ijtc-466	31	47	rate	rate	NOUN
ijtc-466	31	48	in	in	ADP
ijtc-466	31	49	2020	2020	NUM
ijtc-466	31	50	to	to	ADP
ijtc-466	31	51	2021	2021	NUM
ijtc-466	31	52	,	,	PUNCT
ijtc-466	31	53	as	as	ADV
ijtc-466	31	54	well	well	ADV
ijtc-466	31	55	as	as	ADP
ijtc-466	31	56	weaknesses	weakness	NOUN
ijtc-466	31	57	in	in	ADP
ijtc-466	31	58	the	the	DET
ijtc-466	31	59	regulation	regulation	NOUN
ijtc-466	31	60	related	relate	VERB
ijtc-466	31	61	to	to	ADP
ijtc-466	31	62	death	death	NOUN
ijtc-466	31	63	sanctions	sanction	NOUN
ijtc-466	31	64	.	.	PUNCT
ijtc-466	32	1	and	and	CCONJ
ijtc-466	32	2	measure	measure	VERB
ijtc-466	32	3	the	the	DET
ijtc-466	32	4	growth	growth	NOUN
ijtc-466	32	5	rate	rate	NOUN
ijtc-466	32	6	and	and	CCONJ
ijtc-466	32	7	contribution	contribution	NOUN
ijtc-466	32	8	of	of	ADP
ijtc-466	32	9	value	value	NOUN
ijtc-466	32	10	added	add	VERB
ijtc-466	32	11	tax	tax	NOUN
ijtc-466	32	12	on	on	ADP
ijtc-466	32	13	trading	trade	VERB
ijtc-466	32	14	through	through	ADP
ijtc-466	32	15	electronic	electronic	ADJ
ijtc-466	32	16	systems	system	NOUN
ijtc-466	32	17	against	against	ADP
ijtc-466	32	18	other	other	ADJ
ijtc-466	32	19	central	central	ADJ
ijtc-466	32	20	tax	tax	NOUN
ijtc-466	32	21	revenues	revenue	NOUN
ijtc-466	32	22	.	.	PUNCT
ijtc-466	33	1	researchers	researcher	NOUN
ijtc-466	33	2	also	also	ADV
ijtc-466	33	3	want	want	VERB
ijtc-466	33	4	to	to	PART
ijtc-466	33	5	know	know	VERB
ijtc-466	33	6	the	the	DET
ijtc-466	33	7	efforts	effort	NOUN
ijtc-466	33	8	made	make	VERB
ijtc-466	33	9	by	by	ADP
ijtc-466	33	10	fiscus	fiscus	NOUN
ijtc-466	33	11	to	to	PART
ijtc-466	33	12	increase	increase	VERB
ijtc-466	33	13	the	the	DET
ijtc-466	33	14	receipt	receipt	NOUN
ijtc-466	33	15	of	of	ADP
ijtc-466	33	16	value	value	NOUN
ijtc-466	33	17	added	add	VERB
ijtc-466	33	18	tax	tax	NOUN
ijtc-466	33	19	on	on	ADP
ijtc-466	33	20	trading	trade	VERB
ijtc-466	33	21	through	through	ADP
ijtc-466	33	22	electronic	electronic	ADJ
ijtc-466	33	23	systems	system	NOUN
ijtc-466	33	24	.	.	PUNCT
ijtc-466	34	1	based	base	VERB
ijtc-466	34	2	on	on	ADP
ijtc-466	34	3	the	the	DET
ijtc-466	34	4	background	background	NOUN
ijtc-466	34	5	that	that	PRON
ijtc-466	34	6	has	have	AUX
ijtc-466	34	7	been	be	AUX
ijtc-466	34	8	explained	explain	VERB
ijtc-466	34	9	,	,	PUNCT
ijtc-466	34	10	researchers	researcher	NOUN
ijtc-466	34	11	are	be	AUX
ijtc-466	34	12	interested	interested	ADJ
ijtc-466	34	13	in	in	ADP
ijtc-466	34	14	raising	raise	VERB
ijtc-466	34	15	the	the	DET
ijtc-466	34	16	topic	topic	NOUN
ijtc-466	34	17	in	in	ADP
ijtc-466	34	18	a	a	DET
ijtc-466	34	19	scientific	scientific	ADJ
ijtc-466	34	20	journal	journal	NOUN
ijtc-466	34	21	entitled	entitle	VERB
ijtc-466	34	22	“	"	PUNCT
ijtc-466	34	23	effectiveness	effectiveness	NOUN
ijtc-466	34	24	of	of	ADP
ijtc-466	34	25	pmse	pmse	ADJ
ijtc-466	34	26	vat	vat	NOUN
ijtc-466	34	27	receipts	receipt	NOUN
ijtc-466	34	28	in	in	ADP
ijtc-466	34	29	the	the	DET
ijtc-466	34	30	new	new	ADJ
ijtc-466	34	31	normal	normal	ADJ
ijtc-466	34	32	era	era	NOUN
ijtc-466	34	33	in	in	ADP
ijtc-466	34	34	kpp	kpp	PROPN
ijtc-466	34	35	badan	badan	PROPN
ijtc-466	34	36	dan	dan	PROPN
ijtc-466	34	37	orang	orang	PROPN
ijtc-466	34	38	asing	asing	PROPN
ijtc-466	34	39	(	(	PUNCT
ijtc-466	34	40	kpp	kpp	PROPN
ijtc-466	34	41	badora	badora	PROPN
ijtc-466	34	42	)	)	PUNCT
ijtc-466	34	43	”	"	PUNCT
ijtc-466	34	44	.	.	PUNCT
ijtc-466	35	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-466	35	2	http://www.pajak.go.id/	http://www.pajak.go.id/	NOUN
ijtc-466	35	3	effectiveness	effectiveness	NOUN
ijtc-466	35	4	of	of	ADP
ijtc-466	35	5	pmse	pmse	ADJ
ijtc-466	35	6	vat	vat	NOUN
ijtc-466	35	7	in	in	ADP
ijtc-466	35	8	the	the	DET
ijtc-466	35	9	new	new	ADJ
ijtc-466	35	10	normal	normal	ADJ
ijtc-466	35	11	era	era	NOUN
ijtc-466	35	12	in	in	ADP
ijtc-466	35	13	kpp	kpp	PROPN
ijtc-466	35	14	badan	badan	PROPN
ijtc-466	35	15	dan	dan	PROPN
ijtc-466	35	16	orang	orang	PROPN
ijtc-466	35	17	asing	asing	PROPN
ijtc-466	35	18	(	(	PUNCT
ijtc-466	35	19	kpp	kpp	PROPN
ijtc-466	35	20	badora	badora	PROPN
ijtc-466	35	21	)	)	PUNCT
ijtc-466	35	22	agung	agung	PROPN
ijtc-466	35	23	,	,	PUNCT
ijtc-466	35	24	andayani	andayani	ADJ
ijtc-466	35	25	,	,	PUNCT
ijtc-466	35	26	and	and	CCONJ
ijtc-466	35	27	kumala	kumala	VERB
ijtc-466	35	28	153	153	NUM
ijtc-466	35	29	|	|	ADV
ijtc-466	35	30	ilomata	ilomata	PROPN
ijtc-466	35	31	international	international	ADJ
ijtc-466	35	32	journal	journal	NOUN
ijtc-466	35	33	of	of	ADP
ijtc-466	35	34	tax	tax	PROPN
ijtc-466	35	35	&	&	CCONJ
ijtc-466	35	36	accounting	accounting	PROPN
ijtc-466	35	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	35	38	•	•	X
ijtc-466	35	39	literature	literature	NOUN
ijtc-466	35	40	review	review	NOUN
ijtc-466	35	41	regulation	regulation	NOUN
ijtc-466	35	42	of	of	ADP
ijtc-466	35	43	the	the	DET
ijtc-466	35	44	minister	minister	NOUN
ijtc-466	35	45	of	of	ADP
ijtc-466	35	46	finance	finance	NOUN
ijtc-466	35	47	number	number	NOUN
ijtc-466	35	48	48	48	NUM
ijtc-466	35	49	/	/	SYM
ijtc-466	35	50	pmk.03/2020	pmk.03/2020	NOUN
ijtc-466	35	51	the	the	DET
ijtc-466	35	52	arrangement	arrangement	NOUN
ijtc-466	35	53	structure	structure	NOUN
ijtc-466	35	54	consists	consist	VERB
ijtc-466	35	55	of	of	ADP
ijtc-466	35	56	:	:	PUNCT
ijtc-466	35	57	article	article	NOUN
ijtc-466	35	58	1	1	NUM
ijtc-466	36	1	:	:	PUNCT
ijtc-466	36	2	d	d	ADP
ijtc-466	36	3	general	general	ADJ
ijtc-466	36	4	definition	definition	NOUN
ijtc-466	36	5	article	article	NOUN
ijtc-466	36	6	2	2	NUM
ijtc-466	36	7	:	:	PUNCT
ijtc-466	36	8	provisions	provision	NOUN
ijtc-466	36	9	for	for	ADP
ijtc-466	36	10	the	the	DET
ijtc-466	36	11	imposition	imposition	NOUN
ijtc-466	36	12	of	of	ADP
ijtc-466	36	13	pmse	pmse	ADJ
ijtc-466	36	14	vat	vat	NOUN
ijtc-466	36	15	article	article	NOUN
ijtc-466	36	16	3	3	NUM
ijtc-466	36	17	:	:	PUNCT
ijtc-466	36	18	provisions	provision	NOUN
ijtc-466	36	19	for	for	ADP
ijtc-466	36	20	the	the	DET
ijtc-466	36	21	use	use	NOUN
ijtc-466	36	22	of	of	ADP
ijtc-466	36	23	intangible	intangible	ADJ
ijtc-466	36	24	bkp	bkp	NOUN
ijtc-466	36	25	article	article	NOUN
ijtc-466	36	26	4	4	NUM
ijtc-466	36	27	:	:	PUNCT
ijtc-466	36	28	criteria	criterion	NOUN
ijtc-466	36	29	for	for	ADP
ijtc-466	36	30	pmse	pmse	ADJ
ijtc-466	36	31	business	business	NOUN
ijtc-466	36	32	actors	actor	NOUN
ijtc-466	36	33	appointed	appoint	VERB
ijtc-466	36	34	as	as	ADP
ijtc-466	36	35	collectors	collector	NOUN
ijtc-466	36	36	article	article	NOUN
ijtc-466	36	37	5	5	NUM
ijtc-466	36	38	:	:	PUNCT
ijtc-466	36	39	criteria	criterion	NOUN
ijtc-466	36	40	for	for	ADP
ijtc-466	36	41	buyers	buyer	NOUN
ijtc-466	36	42	of	of	ADP
ijtc-466	36	43	goods	good	NOUN
ijtc-466	36	44	and/or	and/or	CCONJ
ijtc-466	36	45	recipients	recipient	NOUN
ijtc-466	36	46	of	of	ADP
ijtc-466	36	47	services	service	NOUN
ijtc-466	36	48	article	article	NOUN
ijtc-466	36	49	6	6	NUM
ijtc-466	36	50	:	:	PUNCT
ijtc-466	36	51	basic	basic	ADJ
ijtc-466	36	52	provisions	provision	NOUN
ijtc-466	36	53	for	for	ADP
ijtc-466	36	54	the	the	DET
ijtc-466	36	55	imposition	imposition	NOUN
ijtc-466	36	56	of	of	ADP
ijtc-466	36	57	vat	vat	NOUN
ijtc-466	36	58	and	and	CCONJ
ijtc-466	36	59	tariffs	tariff	NOUN
ijtc-466	36	60	article	article	NOUN
ijtc-466	36	61	7	7	NUM
ijtc-466	36	62	:	:	PUNCT
ijtc-466	36	63	provisions	provision	NOUN
ijtc-466	36	64	of	of	ADP
ijtc-466	36	65	proof	proof	NOUN
ijtc-466	36	66	of	of	ADP
ijtc-466	36	67	vat	vat	NOUN
ijtc-466	36	68	levy	levy	NOUN
ijtc-466	36	69	article	article	NOUN
ijtc-466	36	70	8	8	NUM
ijtc-466	36	71	:	:	PUNCT
ijtc-466	36	72	provisions	provision	NOUN
ijtc-466	36	73	for	for	ADP
ijtc-466	36	74	depositing	deposit	VERB
ijtc-466	36	75	vat	vat	NOUN
ijtc-466	36	76	article	article	NOUN
ijtc-466	36	77	9	9	NUM
ijtc-466	36	78	:	:	PUNCT
ijtc-466	36	79	vat	vat	NOUN
ijtc-466	36	80	reporting	reporting	NOUN
ijtc-466	36	81	provisions	provision	NOUN
ijtc-466	36	82	article	article	NOUN
ijtc-466	36	83	10	10	NUM
ijtc-466	36	84	:	:	PUNCT
ijtc-466	36	85	provisions	provision	NOUN
ijtc-466	36	86	of	of	ADP
ijtc-466	36	87	vat	vat	NOUN
ijtc-466	36	88	transaction	transaction	NOUN
ijtc-466	36	89	details	detail	NOUN
ijtc-466	36	90	report	report	NOUN
ijtc-466	36	91	article	article	NOUN
ijtc-466	36	92	11	11	NUM
ijtc-466	36	93	:	:	PUNCT
ijtc-466	36	94	the	the	DET
ijtc-466	36	95	time	time	NOUN
ijtc-466	36	96	of	of	ADP
ijtc-466	36	97	entry	entry	NOUN
ijtc-466	36	98	into	into	ADP
ijtc-466	36	99	force	force	NOUN
ijtc-466	36	100	of	of	ADP
ijtc-466	36	101	pmk	pmk	PROPN
ijtc-466	36	102	source	source	PROPN
ijtc-466	36	103	:	:	PUNCT
ijtc-466	36	104	ministry	ministry	PROPN
ijtc-466	36	105	of	of	ADP
ijtc-466	36	106	finance	finance	PROPN
ijtc-466	36	107	(	(	PUNCT
ijtc-466	36	108	2020	2020	NUM
ijtc-466	36	109	)	)	PUNCT
ijtc-466	37	1	this	this	DET
ijtc-466	37	2	pmk	pmk	PROPN
ijtc-466	37	3	regulates	regulate	VERB
ijtc-466	37	4	the	the	DET
ijtc-466	37	5	vat	vat	NOUN
ijtc-466	37	6	imposed	impose	VERB
ijtc-466	37	7	on	on	ADP
ijtc-466	37	8	the	the	DET
ijtc-466	37	9	use	use	NOUN
ijtc-466	37	10	of	of	ADP
ijtc-466	37	11	intangible	intangible	ADJ
ijtc-466	37	12	bkp	bkp	NOUN
ijtc-466	37	13	and/or	and/or	CCONJ
ijtc-466	37	14	jkp	jkp	VERB
ijtc-466	37	15	from	from	ADP
ijtc-466	37	16	outside	outside	ADP
ijtc-466	37	17	the	the	DET
ijtc-466	37	18	customs	custom	NOUN
ijtc-466	37	19	area	area	NOUN
ijtc-466	37	20	within	within	ADP
ijtc-466	37	21	the	the	DET
ijtc-466	37	22	customs	custom	NOUN
ijtc-466	37	23	area	area	NOUN
ijtc-466	37	24	through	through	ADP
ijtc-466	37	25	pmse	pmse	PROPN
ijtc-466	37	26	.	.	PUNCT
ijtc-466	38	1	this	this	DET
ijtc-466	38	2	pmk	pmk	PROPN
ijtc-466	38	3	regulates	regulate	VERB
ijtc-466	38	4	the	the	DET
ijtc-466	38	5	vat	vat	NOUN
ijtc-466	38	6	imposed	impose	VERB
ijtc-466	38	7	on	on	ADP
ijtc-466	38	8	the	the	DET
ijtc-466	38	9	use	use	NOUN
ijtc-466	38	10	of	of	ADP
ijtc-466	38	11	intangible	intangible	ADJ
ijtc-466	38	12	bkp	bkp	NOUN
ijtc-466	38	13	and/or	and/or	CCONJ
ijtc-466	38	14	jkp	jkp	VERB
ijtc-466	38	15	from	from	ADP
ijtc-466	38	16	outside	outside	ADP
ijtc-466	38	17	the	the	DET
ijtc-466	38	18	customs	custom	NOUN
ijtc-466	38	19	area	area	NOUN
ijtc-466	38	20	within	within	ADP
ijtc-466	38	21	the	the	DET
ijtc-466	38	22	customs	custom	NOUN
ijtc-466	38	23	area	area	NOUN
ijtc-466	38	24	through	through	ADP
ijtc-466	38	25	pmse	pmse	PROPN
ijtc-466	38	26	.	.	PUNCT
ijtc-466	39	1	vat	vat	NOUN
ijtc-466	39	2	on	on	ADP
ijtc-466	39	3	the	the	DET
ijtc-466	39	4	use	use	NOUN
ijtc-466	39	5	of	of	ADP
ijtc-466	39	6	bkp	bkp	NOUN
ijtc-466	39	7	/	/	SYM
ijtc-466	39	8	jkp	jkp	NOUN
ijtc-466	39	9	is	be	AUX
ijtc-466	39	10	collected	collect	VERB
ijtc-466	39	11	,	,	PUNCT
ijtc-466	39	12	deposited	deposit	VERB
ijtc-466	39	13	,	,	PUNCT
ijtc-466	39	14	and	and	CCONJ
ijtc-466	39	15	reported	report	VERB
ijtc-466	39	16	by	by	ADP
ijtc-466	39	17	pmse	pmse	ADJ
ijtc-466	39	18	business	business	NOUN
ijtc-466	39	19	actors	actor	NOUN
ijtc-466	39	20	appointed	appoint	VERB
ijtc-466	39	21	by	by	ADP
ijtc-466	39	22	the	the	DET
ijtc-466	39	23	directorate	directorate	ADJ
ijtc-466	39	24	general	general	NOUN
ijtc-466	39	25	of	of	ADP
ijtc-466	39	26	taxation	taxation	NOUN
ijtc-466	39	27	.	.	PUNCT
ijtc-466	40	1	the	the	DET
ijtc-466	40	2	amount	amount	NOUN
ijtc-466	40	3	of	of	ADP
ijtc-466	40	4	the	the	DET
ijtc-466	40	5	tariff	tariff	NOUN
ijtc-466	40	6	is	be	AUX
ijtc-466	40	7	10	10	NUM
ijtc-466	40	8	%	%	NOUN
ijtc-466	40	9	of	of	ADP
ijtc-466	40	10	the	the	DET
ijtc-466	40	11	value	value	NOUN
ijtc-466	40	12	paid	pay	VERB
ijtc-466	40	13	.	.	PUNCT
ijtc-466	41	1	these	these	DET
ijtc-466	41	2	business	business	NOUN
ijtc-466	41	3	actors	actor	NOUN
ijtc-466	41	4	are	be	AUX
ijtc-466	41	5	foreign	foreign	ADJ
ijtc-466	41	6	traders	trader	NOUN
ijtc-466	41	7	,	,	PUNCT
ijtc-466	41	8	foreign	foreign	ADJ
ijtc-466	41	9	service	service	NOUN
ijtc-466	41	10	providers	provider	NOUN
ijtc-466	41	11	,	,	PUNCT
ijtc-466	41	12	foreign	foreign	ADJ
ijtc-466	41	13	pmse	pmse	NOUN
ijtc-466	41	14	organizers	organizer	NOUN
ijtc-466	41	15	,	,	PUNCT
ijtc-466	41	16	ppmse	ppmse	NOUN
ijtc-466	41	17	in	in	ADP
ijtc-466	41	18	the	the	DET
ijtc-466	41	19	country	country	NOUN
ijtc-466	41	20	.	.	PUNCT
ijtc-466	42	1	ppmse	ppmse	NOUN
ijtc-466	42	2	is	be	AUX
ijtc-466	42	3	a	a	DET
ijtc-466	42	4	business	business	NOUN
ijtc-466	42	5	actor	actor	NOUN
ijtc-466	42	6	providing	provide	VERB
ijtc-466	42	7	electronic	electronic	ADJ
ijtc-466	42	8	communication	communication	NOUN
ijtc-466	42	9	facilities	facility	NOUN
ijtc-466	42	10	used	use	VERB
ijtc-466	42	11	for	for	ADP
ijtc-466	42	12	trade	trade	NOUN
ijtc-466	42	13	transactions	transaction	NOUN
ijtc-466	42	14	.	.	PUNCT
ijtc-466	43	1	meanwhile	meanwhile	ADV
ijtc-466	43	2	,	,	PUNCT
ijtc-466	43	3	the	the	DET
ijtc-466	43	4	ministry	ministry	PROPN
ijtc-466	43	5	of	of	ADP
ijtc-466	43	6	finance	finance	PROPN
ijtc-466	43	7	of	of	ADP
ijtc-466	43	8	the	the	DET
ijtc-466	43	9	republic	republic	NOUN
ijtc-466	43	10	of	of	ADP
ijtc-466	43	11	indonesia	indonesia	PROPN
ijtc-466	43	12	(	(	PUNCT
ijtc-466	43	13	2020	2020	NUM
ijtc-466	43	14	)	)	PUNCT
ijtc-466	43	15	states	state	VERB
ijtc-466	43	16	that	that	SCONJ
ijtc-466	43	17	foreign	foreign	ADJ
ijtc-466	43	18	service	service	NOUN
ijtc-466	43	19	providers	provider	NOUN
ijtc-466	43	20	are	be	AUX
ijtc-466	43	21	private	private	ADJ
ijtc-466	43	22	persons	person	NOUN
ijtc-466	43	23	or	or	CCONJ
ijtc-466	43	24	entities	entity	NOUN
ijtc-466	43	25	that	that	PRON
ijtc-466	43	26	reside	reside	VERB
ijtc-466	43	27	or	or	CCONJ
ijtc-466	43	28	occupy	occupy	VERB
ijtc-466	43	29	positions	position	NOUN
ijtc-466	43	30	outside	outside	ADP
ijtc-466	43	31	the	the	DET
ijtc-466	43	32	customs	custom	NOUN
ijtc-466	43	33	area	area	NOUN
ijtc-466	43	34	who	who	PRON
ijtc-466	43	35	conduct	conduct	VERB
ijtc-466	43	36	transactions	transaction	NOUN
ijtc-466	43	37	with	with	ADP
ijtc-466	43	38	buyers	buyer	NOUN
ijtc-466	43	39	of	of	ADP
ijtc-466	43	40	goods	good	NOUN
ijtc-466	43	41	within	within	ADP
ijtc-466	43	42	the	the	DET
ijtc-466	43	43	customs	custom	NOUN
ijtc-466	43	44	area	area	NOUN
ijtc-466	43	45	through	through	ADP
ijtc-466	43	46	the	the	DET
ijtc-466	43	47	electronic	electronic	ADJ
ijtc-466	43	48	system	system	NOUN
ijtc-466	43	49	.	.	PUNCT
ijtc-466	44	1	figure	figure	NOUN
ijtc-466	44	2	1	1	NUM
ijtc-466	44	3	transaction	transaction	NOUN
ijtc-466	44	4	scheme	scheme	NOUN
ijtc-466	44	5	and	and	CCONJ
ijtc-466	44	6	parties	party	NOUN
ijtc-466	44	7	collecting	collect	VERB
ijtc-466	44	8	pmse	pmse	ADJ
ijtc-466	44	9	vat	vat	NOUN
ijtc-466	44	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-466	44	11	effectiveness	effectiveness	NOUN
ijtc-466	44	12	of	of	ADP
ijtc-466	44	13	pmse	pmse	ADJ
ijtc-466	44	14	vat	vat	NOUN
ijtc-466	44	15	in	in	ADP
ijtc-466	44	16	the	the	DET
ijtc-466	44	17	new	new	ADJ
ijtc-466	44	18	normal	normal	ADJ
ijtc-466	44	19	era	era	NOUN
ijtc-466	44	20	in	in	ADP
ijtc-466	44	21	kpp	kpp	PROPN
ijtc-466	44	22	badan	badan	PROPN
ijtc-466	44	23	dan	dan	PROPN
ijtc-466	44	24	orang	orang	PROPN
ijtc-466	44	25	asing	asing	PROPN
ijtc-466	44	26	(	(	PUNCT
ijtc-466	44	27	kpp	kpp	PROPN
ijtc-466	44	28	badora	badora	PROPN
ijtc-466	44	29	)	)	PUNCT
ijtc-466	44	30	agung	agung	PROPN
ijtc-466	44	31	,	,	PUNCT
ijtc-466	44	32	andayani	andayani	ADJ
ijtc-466	44	33	,	,	PUNCT
ijtc-466	44	34	and	and	CCONJ
ijtc-466	44	35	kumala	kumala	PROPN
ijtc-466	44	36	154	154	NUM
ijtc-466	44	37	|	|	ADV
ijtc-466	44	38	ilomata	ilomata	PROPN
ijtc-466	44	39	international	international	ADJ
ijtc-466	44	40	journal	journal	NOUN
ijtc-466	44	41	of	of	ADP
ijtc-466	44	42	tax	tax	PROPN
ijtc-466	44	43	&	&	CCONJ
ijtc-466	44	44	accounting	accounting	PROPN
ijtc-466	44	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	44	46	•	•	NUM
ijtc-466	44	47	previous	previous	ADJ
ijtc-466	44	48	research	research	NOUN
ijtc-466	44	49	research	research	NOUN
ijtc-466	44	50	on	on	ADP
ijtc-466	44	51	cross	cross	ADJ
ijtc-466	44	52	-	-	ADJ
ijtc-466	44	53	border	border	ADJ
ijtc-466	44	54	taxation	taxation	NOUN
ijtc-466	44	55	is	be	AUX
ijtc-466	44	56	widely	widely	ADV
ijtc-466	44	57	done	do	VERB
ijtc-466	44	58	.	.	PUNCT
ijtc-466	45	1	in	in	ADP
ijtc-466	45	2	european	european	PROPN
ijtc-466	45	3	union	union	PROPN
ijtc-466	45	4	countries	country	NOUN
ijtc-466	45	5	charge	charge	VERB
ijtc-466	45	6	vat	vat	NOUN
ijtc-466	45	7	for	for	ADP
ijtc-466	45	8	purchases	purchase	NOUN
ijtc-466	45	9	originating	originate	VERB
ijtc-466	45	10	from	from	ADP
ijtc-466	45	11	other	other	ADJ
ijtc-466	45	12	countries	country	NOUN
ijtc-466	45	13	through	through	ADP
ijtc-466	45	14	import	import	NOUN
ijtc-466	45	15	duties	duty	NOUN
ijtc-466	45	16	(	(	PUNCT
ijtc-466	45	17	goolsbee	goolsbee	NOUN
ijtc-466	45	18	,	,	PUNCT
ijtc-466	45	19	2001	2001	NUM
ijtc-466	45	20	)	)	PUNCT
ijtc-466	45	21	.	.	PUNCT
ijtc-466	46	1	for	for	ADP
ijtc-466	46	2	developing	develop	VERB
ijtc-466	46	3	countries	country	NOUN
ijtc-466	46	4	will	will	AUX
ijtc-466	46	5	face	face	VERB
ijtc-466	46	6	trade	trade	NOUN
ijtc-466	46	7	-	-	PUNCT
ijtc-466	46	8	offs	off	NOUN
ijtc-466	46	9	from	from	ADP
ijtc-466	46	10	generating	generate	VERB
ijtc-466	46	11	revenue	revenue	NOUN
ijtc-466	46	12	from	from	ADP
ijtc-466	46	13	by	by	ADP
ijtc-466	46	14	ignoring	ignore	VERB
ijtc-466	46	15	economic	economic	ADJ
ijtc-466	46	16	efficiency	efficiency	NOUN
ijtc-466	46	17	and	and	CCONJ
ijtc-466	46	18	building	building	NOUN
ijtc-466	46	19	policies	policy	NOUN
ijtc-466	46	20	for	for	ADP
ijtc-466	46	21	digital	digital	ADJ
ijtc-466	46	22	vat	vat	NOUN
ijtc-466	46	23	or	or	CCONJ
ijtc-466	46	24	enterprises	enterprise	NOUN
ijtc-466	46	25	in	in	ADP
ijtc-466	46	26	cyberspace	cyberspace	NOUN
ijtc-466	46	27	(	(	PUNCT
ijtc-466	46	28	bunn	bunn	PROPN
ijtc-466	46	29	et	et	PROPN
ijtc-466	46	30	al	al	PROPN
ijtc-466	46	31	.	.	PROPN
ijtc-466	46	32	,	,	PUNCT
ijtc-466	46	33	2020	2020	NUM
ijtc-466	46	34	)	)	PUNCT
ijtc-466	46	35	.	.	PUNCT
ijtc-466	47	1	method	method	VERB
ijtc-466	47	2	the	the	DET
ijtc-466	47	3	type	type	NOUN
ijtc-466	47	4	of	of	ADP
ijtc-466	47	5	research	research	NOUN
ijtc-466	47	6	conducted	conduct	VERB
ijtc-466	47	7	is	be	AUX
ijtc-466	47	8	descriptive	descriptive	ADJ
ijtc-466	47	9	-	-	PUNCT
ijtc-466	47	10	qualitative	qualitative	ADJ
ijtc-466	47	11	research	research	NOUN
ijtc-466	47	12	.	.	PUNCT
ijtc-466	48	1	descriptive	descriptive	ADJ
ijtc-466	48	2	research	research	NOUN
ijtc-466	48	3	is	be	AUX
ijtc-466	48	4	research	research	NOUN
ijtc-466	48	5	intended	intend	VERB
ijtc-466	48	6	to	to	PART
ijtc-466	48	7	investigate	investigate	VERB
ijtc-466	48	8	the	the	DET
ijtc-466	48	9	circumstances	circumstance	NOUN
ijtc-466	48	10	,	,	PUNCT
ijtc-466	48	11	conditions	condition	NOUN
ijtc-466	48	12	or	or	CCONJ
ijtc-466	48	13	other	other	ADJ
ijtc-466	48	14	things	thing	NOUN
ijtc-466	48	15	that	that	PRON
ijtc-466	48	16	have	have	AUX
ijtc-466	48	17	been	be	AUX
ijtc-466	48	18	mentioned	mention	VERB
ijtc-466	48	19	,	,	PUNCT
ijtc-466	48	20	the	the	DET
ijtc-466	48	21	results	result	NOUN
ijtc-466	48	22	of	of	ADP
ijtc-466	48	23	which	which	PRON
ijtc-466	48	24	are	be	AUX
ijtc-466	48	25	presented	present	VERB
ijtc-466	48	26	in	in	ADP
ijtc-466	48	27	the	the	DET
ijtc-466	48	28	form	form	NOUN
ijtc-466	48	29	of	of	ADP
ijtc-466	48	30	research	research	NOUN
ijtc-466	48	31	reports	report	NOUN
ijtc-466	48	32	(	(	PUNCT
ijtc-466	48	33	arikunto	arikunto	ADP
ijtc-466	48	34	,	,	PUNCT
ijtc-466	48	35	2013	2013	NUM
ijtc-466	48	36	;	;	PUNCT
ijtc-466	48	37	neuman	neuman	NOUN
ijtc-466	48	38	,	,	PUNCT
ijtc-466	48	39	2011	2011	NUM
ijtc-466	48	40	;	;	PUNCT
ijtc-466	48	41	sugiyono	sugiyono	NOUN
ijtc-466	48	42	,	,	PUNCT
ijtc-466	48	43	2019	2019	NUM
ijtc-466	48	44	)	)	PUNCT
ijtc-466	48	45	.	.	PUNCT
ijtc-466	49	1	data	datum	NOUN
ijtc-466	49	2	collection	collection	NOUN
ijtc-466	49	3	techniques	technique	NOUN
ijtc-466	49	4	are	be	AUX
ijtc-466	49	5	carried	carry	VERB
ijtc-466	49	6	out	out	ADP
ijtc-466	49	7	through	through	ADP
ijtc-466	49	8	interviews	interview	NOUN
ijtc-466	49	9	,	,	PUNCT
ijtc-466	49	10	observations	observation	NOUN
ijtc-466	49	11	and	and	CCONJ
ijtc-466	49	12	using	use	VERB
ijtc-466	49	13	written	write	VERB
ijtc-466	49	14	documentation	documentation	NOUN
ijtc-466	49	15	.	.	PUNCT
ijtc-466	50	1	the	the	DET
ijtc-466	50	2	informant	informant	NOUN
ijtc-466	50	3	of	of	ADP
ijtc-466	50	4	this	this	DET
ijtc-466	50	5	research	research	NOUN
ijtc-466	50	6	is	be	AUX
ijtc-466	50	7	the	the	DET
ijtc-466	50	8	head	head	NOUN
ijtc-466	50	9	of	of	ADP
ijtc-466	50	10	the	the	DET
ijtc-466	50	11	supervision	supervision	NOUN
ijtc-466	50	12	section	section	NOUN
ijtc-466	50	13	and	and	CCONJ
ijtc-466	50	14	system	system	NOUN
ijtc-466	50	15	administrator	administrator	NOUN
ijtc-466	50	16	in	in	ADP
ijtc-466	50	17	the	the	DET
ijtc-466	50	18	data	datum	NOUN
ijtc-466	50	19	quality	quality	NOUN
ijtc-466	50	20	assurance	assurance	NOUN
ijtc-466	50	21	section	section	NOUN
ijtc-466	50	22	at	at	ADP
ijtc-466	50	23	the	the	DET
ijtc-466	50	24	kpp	kpp	PROPN
ijtc-466	50	25	badora	badora	PROPN
ijtc-466	50	26	.	.	PUNCT
ijtc-466	51	1	the	the	DET
ijtc-466	51	2	data	datum	NOUN
ijtc-466	51	3	used	use	VERB
ijtc-466	51	4	is	be	AUX
ijtc-466	51	5	secondary	secondary	ADJ
ijtc-466	51	6	data	datum	NOUN
ijtc-466	51	7	with	with	ADP
ijtc-466	51	8	periodic	periodic	ADJ
ijtc-466	51	9	types	type	NOUN
ijtc-466	51	10	of	of	ADP
ijtc-466	51	11	data	datum	NOUN
ijtc-466	51	12	that	that	PRON
ijtc-466	51	13	have	have	AUX
ijtc-466	51	14	been	be	AUX
ijtc-466	51	15	processed	process	VERB
ijtc-466	51	16	by	by	ADP
ijtc-466	51	17	the	the	DET
ijtc-466	51	18	data	datum	NOUN
ijtc-466	51	19	quality	quality	NOUN
ijtc-466	51	20	assurance	assurance	NOUN
ijtc-466	51	21	section	section	NOUN
ijtc-466	51	22	in	in	ADP
ijtc-466	51	23	kpp	kpp	PROPN
ijtc-466	51	24	badora	badora	PROPN
ijtc-466	51	25	.	.	PUNCT
ijtc-466	52	1	result	result	NOUN
ijtc-466	52	2	and	and	CCONJ
ijtc-466	52	3	discussion	discussion	NOUN
ijtc-466	52	4	in	in	ADP
ijtc-466	52	5	the	the	DET
ijtc-466	52	6	current	current	ADJ
ijtc-466	52	7	pandemic	pandemic	ADJ
ijtc-466	52	8	situation	situation	NOUN
ijtc-466	52	9	,	,	PUNCT
ijtc-466	52	10	many	many	ADJ
ijtc-466	52	11	sectors	sector	NOUN
ijtc-466	52	12	of	of	ADP
ijtc-466	52	13	state	state	NOUN
ijtc-466	52	14	revenue	revenue	NOUN
ijtc-466	52	15	are	be	AUX
ijtc-466	52	16	weakened	weaken	VERB
ijtc-466	52	17	including	include	VERB
ijtc-466	52	18	the	the	DET
ijtc-466	52	19	taxation	taxation	NOUN
ijtc-466	52	20	sector	sector	NOUN
ijtc-466	52	21	,	,	PUNCT
ijtc-466	52	22	therefore	therefore	ADV
ijtc-466	52	23	the	the	DET
ijtc-466	52	24	government	government	NOUN
ijtc-466	52	25	must	must	AUX
ijtc-466	52	26	immediately	immediately	ADV
ijtc-466	52	27	find	find	VERB
ijtc-466	52	28	other	other	ADJ
ijtc-466	52	29	sources	source	NOUN
ijtc-466	52	30	of	of	ADP
ijtc-466	52	31	state	state	NOUN
ijtc-466	52	32	revenue	revenue	NOUN
ijtc-466	52	33	to	to	PART
ijtc-466	52	34	cover	cover	VERB
ijtc-466	52	35	the	the	DET
ijtc-466	52	36	lost	lost	ADJ
ijtc-466	52	37	nominal	nominal	ADJ
ijtc-466	52	38	,	,	PUNCT
ijtc-466	52	39	one	one	NUM
ijtc-466	52	40	of	of	ADP
ijtc-466	52	41	which	which	PRON
ijtc-466	52	42	is	be	AUX
ijtc-466	52	43	by	by	ADP
ijtc-466	52	44	the	the	DET
ijtc-466	52	45	enactment	enactment	NOUN
ijtc-466	52	46	of	of	ADP
ijtc-466	52	47	pmk-48	pmk-48	NOUN
ijtc-466	52	48	which	which	PRON
ijtc-466	52	49	targets	target	VERB
ijtc-466	52	50	the	the	DET
ijtc-466	52	51	vat	vat	NOUN
ijtc-466	52	52	sector	sector	NOUN
ijtc-466	52	53	for	for	ADP
ijtc-466	52	54	digital	digital	ADJ
ijtc-466	52	55	transactions	transaction	NOUN
ijtc-466	52	56	,	,	PUNCT
ijtc-466	52	57	kpp	kpp	X
ijtc-466	52	58	badora	badora	PROPN
ijtc-466	52	59	as	as	ADP
ijtc-466	52	60	a	a	DET
ijtc-466	52	61	dgt	dgt	PROPN
ijtc-466	52	62	agency	agency	NOUN
ijtc-466	52	63	appointed	appoint	VERB
ijtc-466	52	64	to	to	PART
ijtc-466	52	65	manage	manage	VERB
ijtc-466	52	66	and	and	CCONJ
ijtc-466	52	67	administrate	administrate	VERB
ijtc-466	52	68	state	state	NOUN
ijtc-466	52	69	revenue	revenue	NOUN
ijtc-466	52	70	from	from	ADP
ijtc-466	52	71	the	the	DET
ijtc-466	52	72	digital	digital	ADJ
ijtc-466	52	73	tax	tax	NOUN
ijtc-466	52	74	sector	sector	NOUN
ijtc-466	52	75	sticking	stick	VERB
ijtc-466	52	76	to	to	ADP
ijtc-466	52	77	pmk-48	pmk-48	NOUN
ijtc-466	52	78	as	as	ADP
ijtc-466	52	79	an	an	DET
ijtc-466	52	80	instrument	instrument	NOUN
ijtc-466	52	81	.	.	PUNCT
ijtc-466	53	1	legal	legal	ADJ
ijtc-466	53	2	umbrella	umbrella	NOUN
ijtc-466	53	3	and	and	CCONJ
ijtc-466	53	4	the	the	DET
ijtc-466	53	5	basis	basis	NOUN
ijtc-466	53	6	of	of	ADP
ijtc-466	53	7	policy	policy	NOUN
ijtc-466	53	8	implementation	implementation	NOUN
ijtc-466	53	9	.	.	PUNCT
ijtc-466	54	1	the	the	DET
ijtc-466	54	2	target	target	NOUN
ijtc-466	54	3	of	of	ADP
ijtc-466	54	4	pmk-48	pmk-48	NOUN
ijtc-466	54	5	policy	policy	NOUN
ijtc-466	54	6	,	,	PUNCT
ijtc-466	54	7	namely	namely	ADV
ijtc-466	54	8	pmse	pmse	ADJ
ijtc-466	54	9	vat	vat	NOUN
ijtc-466	54	10	,	,	PUNCT
ijtc-466	54	11	is	be	AUX
ijtc-466	54	12	not	not	PART
ijtc-466	54	13	a	a	DET
ijtc-466	54	14	new	new	ADJ
ijtc-466	54	15	sector	sector	NOUN
ijtc-466	54	16	,	,	PUNCT
ijtc-466	54	17	it	it	PRON
ijtc-466	54	18	's	be	AUX
ijtc-466	54	19	just	just	ADV
ijtc-466	54	20	that	that	SCONJ
ijtc-466	54	21	in	in	ADP
ijtc-466	54	22	pmk-48	pmk-48	ADP
ijtc-466	54	23	it	it	PRON
ijtc-466	54	24	is	be	AUX
ijtc-466	54	25	more	more	ADV
ijtc-466	54	26	detailed	detailed	ADJ
ijtc-466	54	27	and	and	CCONJ
ijtc-466	54	28	simplified	simplify	VERB
ijtc-466	54	29	in	in	ADP
ijtc-466	54	30	the	the	DET
ijtc-466	54	31	voting	voting	NOUN
ijtc-466	54	32	so	so	SCONJ
ijtc-466	54	33	that	that	SCONJ
ijtc-466	54	34	the	the	DET
ijtc-466	54	35	badora	badora	NOUN
ijtc-466	54	36	kpp	kpp	PROPN
ijtc-466	54	37	is	be	AUX
ijtc-466	54	38	appointed	appoint	VERB
ijtc-466	54	39	as	as	ADP
ijtc-466	54	40	the	the	DET
ijtc-466	54	41	managing	manage	VERB
ijtc-466	54	42	party	party	NOUN
ijtc-466	54	43	.	.	PUNCT
ijtc-466	55	1	with	with	ADP
ijtc-466	55	2	the	the	DET
ijtc-466	55	3	presence	presence	NOUN
ijtc-466	55	4	of	of	ADP
ijtc-466	55	5	pmk-48	pmk-48	NOUN
ijtc-466	55	6	is	be	AUX
ijtc-466	55	7	expected	expect	VERB
ijtc-466	55	8	to	to	PART
ijtc-466	55	9	increase	increase	VERB
ijtc-466	55	10	tax	tax	NOUN
ijtc-466	55	11	revenues	revenue	NOUN
ijtc-466	55	12	in	in	ADP
ijtc-466	55	13	the	the	DET
ijtc-466	55	14	long	long	ADJ
ijtc-466	55	15	run	run	NOUN
ijtc-466	55	16	.	.	PUNCT
ijtc-466	56	1	the	the	DET
ijtc-466	56	2	implementation	implementation	NOUN
ijtc-466	56	3	of	of	ADP
ijtc-466	56	4	vat	vat	NOUN
ijtc-466	56	5	rates	rate	NOUN
ijtc-466	56	6	for	for	ADP
ijtc-466	56	7	foreign	foreign	ADJ
ijtc-466	56	8	products	product	NOUN
ijtc-466	56	9	is	be	AUX
ijtc-466	56	10	a	a	DET
ijtc-466	56	11	form	form	NOUN
ijtc-466	56	12	of	of	ADP
ijtc-466	56	13	leveling	leveling	NOUN
ijtc-466	56	14	for	for	ADP
ijtc-466	56	15	domestic	domestic	ADJ
ijtc-466	56	16	and	and	CCONJ
ijtc-466	56	17	international	international	ADJ
ijtc-466	56	18	businesses	business	NOUN
ijtc-466	56	19	.	.	PUNCT
ijtc-466	57	1	kpp	kpp	PROPN
ijtc-466	57	2	badora	badora	PROPN
ijtc-466	57	3	is	be	AUX
ijtc-466	57	4	supported	support	VERB
ijtc-466	57	5	by	by	ADP
ijtc-466	57	6	the	the	DET
ijtc-466	57	7	dgt	dgt	PROPN
ijtc-466	57	8	head	head	NOUN
ijtc-466	57	9	office	office	NOUN
ijtc-466	57	10	has	have	VERB
ijtc-466	57	11	adequate	adequate	ADJ
ijtc-466	57	12	resources	resource	NOUN
ijtc-466	57	13	in	in	ADP
ijtc-466	57	14	the	the	DET
ijtc-466	57	15	implementation	implementation	NOUN
ijtc-466	57	16	of	of	ADP
ijtc-466	57	17	pmk-48	pmk-48	NOUN
ijtc-466	57	18	,	,	PUNCT
ijtc-466	57	19	fiscus	fiscus	NOUN
ijtc-466	57	20	has	have	AUX
ijtc-466	57	21	been	be	AUX
ijtc-466	57	22	equipped	equip	VERB
ijtc-466	57	23	with	with	ADP
ijtc-466	57	24	technical	technical	ADJ
ijtc-466	57	25	knowledge	knowledge	NOUN
ijtc-466	57	26	of	of	ADP
ijtc-466	57	27	the	the	DET
ijtc-466	57	28	administration	administration	NOUN
ijtc-466	57	29	of	of	ADP
ijtc-466	57	30	the	the	DET
ijtc-466	57	31	imposition	imposition	NOUN
ijtc-466	57	32	of	of	ADP
ijtc-466	57	33	pmse	pmse	ADJ
ijtc-466	57	34	vat	vat	NOUN
ijtc-466	57	35	so	so	SCONJ
ijtc-466	57	36	as	as	SCONJ
ijtc-466	57	37	to	to	PART
ijtc-466	57	38	minimize	minimize	VERB
ijtc-466	57	39	technical	technical	ADJ
ijtc-466	57	40	problems	problem	NOUN
ijtc-466	57	41	.	.	PUNCT
ijtc-466	58	1	this	this	DET
ijtc-466	58	2	policy	policy	NOUN
ijtc-466	58	3	has	have	AUX
ijtc-466	58	4	been	be	AUX
ijtc-466	58	5	supported	support	VERB
ijtc-466	58	6	by	by	ADP
ijtc-466	58	7	special	special	ADJ
ijtc-466	58	8	infrastructure	infrastructure	NOUN
ijtc-466	58	9	in	in	ADP
ijtc-466	58	10	the	the	DET
ijtc-466	58	11	form	form	NOUN
ijtc-466	58	12	of	of	ADP
ijtc-466	58	13	the	the	DET
ijtc-466	58	14	pmse	pmse	ADJ
ijtc-466	58	15	vat	vat	NOUN
ijtc-466	58	16	platform	platform	NOUN
ijtc-466	58	17	on	on	ADP
ijtc-466	58	18	the	the	DET
ijtc-466	58	19	https://digitaltax.pajak.go.id/	https://digitaltax.pajak.go.id/	PROPN
ijtc-466	58	20	page	page	NOUN
ijtc-466	58	21	where	where	SCONJ
ijtc-466	58	22	all	all	DET
ijtc-466	58	23	services	service	NOUN
ijtc-466	58	24	related	relate	VERB
ijtc-466	58	25	to	to	ADP
ijtc-466	58	26	pmse	pmse	ADJ
ijtc-466	58	27	vat	vat	NOUN
ijtc-466	58	28	have	have	AUX
ijtc-466	58	29	been	be	AUX
ijtc-466	58	30	integrated	integrate	VERB
ijtc-466	58	31	on	on	ADP
ijtc-466	58	32	the	the	DET
ijtc-466	58	33	portal	portal	NOUN
ijtc-466	58	34	.	.	PUNCT
ijtc-466	59	1	in	in	ADP
ijtc-466	59	2	its	its	PRON
ijtc-466	59	3	implementation	implementation	NOUN
ijtc-466	59	4	,	,	PUNCT
ijtc-466	59	5	kpp	kpp	PROPN
ijtc-466	59	6	badora	badora	VERB
ijtc-466	59	7	in	in	ADP
ijtc-466	59	8	coordination	coordination	NOUN
ijtc-466	59	9	with	with	ADP
ijtc-466	59	10	the	the	DET
ijtc-466	59	11	dgt	dgt	PROPN
ijtc-466	59	12	head	head	NOUN
ijtc-466	59	13	office	office	NOUN
ijtc-466	59	14	of	of	ADP
ijtc-466	59	15	course	course	NOUN
ijtc-466	59	16	still	still	ADV
ijtc-466	59	17	faces	face	VERB
ijtc-466	59	18	obstacles	obstacle	NOUN
ijtc-466	59	19	,	,	PUNCT
ijtc-466	59	20	business	business	NOUN
ijtc-466	59	21	actors	actor	NOUN
ijtc-466	59	22	who	who	PRON
ijtc-466	59	23	are	be	AUX
ijtc-466	59	24	targeted	target	VERB
ijtc-466	59	25	are	be	AUX
ijtc-466	59	26	mostly	mostly	ADV
ijtc-466	59	27	foreign	foreign	ADJ
ijtc-466	59	28	business	business	NOUN
ijtc-466	59	29	actors	actor	NOUN
ijtc-466	59	30	but	but	CCONJ
ijtc-466	59	31	their	their	PRON
ijtc-466	59	32	products	product	NOUN
ijtc-466	59	33	or	or	CCONJ
ijtc-466	59	34	services	service	NOUN
ijtc-466	59	35	that	that	PRON
ijtc-466	59	36	can	can	AUX
ijtc-466	59	37	be	be	AUX
ijtc-466	59	38	utilized	utilize	VERB
ijtc-466	59	39	by	by	ADP
ijtc-466	59	40	the	the	DET
ijtc-466	59	41	people	people	NOUN
ijtc-466	59	42	of	of	ADP
ijtc-466	59	43	indonesia	indonesia	PROPN
ijtc-466	59	44	so	so	SCONJ
ijtc-466	59	45	that	that	SCONJ
ijtc-466	59	46	these	these	DET
ijtc-466	59	47	business	business	NOUN
ijtc-466	59	48	actors	actor	NOUN
ijtc-466	59	49	can	can	AUX
ijtc-466	59	50	open	open	VERB
ijtc-466	59	51	markets	market	NOUN
ijtc-466	59	52	and	and	CCONJ
ijtc-466	59	53	receive	receive	VERB
ijtc-466	59	54	income	income	NOUN
ijtc-466	59	55	from	from	ADP
ijtc-466	59	56	indonesia	indonesia	PROPN
ijtc-466	59	57	.	.	PUNCT
ijtc-466	60	1	the	the	DET
ijtc-466	60	2	difference	difference	NOUN
ijtc-466	60	3	in	in	ADP
ijtc-466	60	4	distance	distance	NOUN
ijtc-466	60	5	and	and	CCONJ
ijtc-466	60	6	time	time	NOUN
ijtc-466	60	7	is	be	AUX
ijtc-466	60	8	more	more	ADV
ijtc-466	60	9	or	or	CCONJ
ijtc-466	60	10	less	less	ADV
ijtc-466	60	11	very	very	ADV
ijtc-466	60	12	influential	influential	ADJ
ijtc-466	60	13	,	,	PUNCT
ijtc-466	60	14	for	for	ADP
ijtc-466	60	15	example	example	NOUN
ijtc-466	60	16	,	,	PUNCT
ijtc-466	60	17	during	during	ADP
ijtc-466	60	18	the	the	DET
ijtc-466	60	19	one	one	NOUN
ijtc-466	60	20	on	on	ADP
ijtc-466	60	21	one	one	NUM
ijtc-466	60	22	meeting	meeting	NOUN
ijtc-466	60	23	process	process	NOUN
ijtc-466	60	24	with	with	ADP
ijtc-466	60	25	prospective	prospective	ADJ
ijtc-466	60	26	collectors	collector	NOUN
ijtc-466	60	27	,	,	PUNCT
ijtc-466	60	28	it	it	PRON
ijtc-466	60	29	must	must	AUX
ijtc-466	60	30	be	be	AUX
ijtc-466	60	31	adjusted	adjust	VERB
ijtc-466	60	32	the	the	DET
ijtc-466	60	33	schedule	schedule	NOUN
ijtc-466	60	34	and	and	CCONJ
ijtc-466	60	35	time	time	NOUN
ijtc-466	60	36	of	of	ADP
ijtc-466	60	37	implementation	implementation	NOUN
ijtc-466	60	38	as	as	SCONJ
ijtc-466	60	39	both	both	DET
ijtc-466	60	40	parties	party	NOUN
ijtc-466	60	41	can	can	AUX
ijtc-466	60	42	be	be	AUX
ijtc-466	60	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-466	60	44	https://digitaltax.pajak.go.id/	https://digitaltax.pajak.go.id/	PUNCT
ijtc-466	60	45	https://digitaltax.pajak.go.id/	https://digitaltax.pajak.go.id/	PROPN
ijtc-466	60	46	effectiveness	effectiveness	NOUN
ijtc-466	60	47	of	of	ADP
ijtc-466	60	48	pmse	pmse	ADJ
ijtc-466	60	49	vat	vat	NOUN
ijtc-466	60	50	in	in	ADP
ijtc-466	60	51	the	the	DET
ijtc-466	60	52	new	new	ADJ
ijtc-466	60	53	normal	normal	ADJ
ijtc-466	60	54	era	era	NOUN
ijtc-466	60	55	in	in	ADP
ijtc-466	60	56	kpp	kpp	PROPN
ijtc-466	60	57	badan	badan	PROPN
ijtc-466	60	58	dan	dan	PROPN
ijtc-466	60	59	orang	orang	PROPN
ijtc-466	60	60	asing	asing	PROPN
ijtc-466	60	61	(	(	PUNCT
ijtc-466	60	62	kpp	kpp	PROPN
ijtc-466	60	63	badora	badora	PROPN
ijtc-466	60	64	)	)	PUNCT
ijtc-466	60	65	agung	agung	PROPN
ijtc-466	60	66	,	,	PUNCT
ijtc-466	60	67	andayani	andayani	ADJ
ijtc-466	60	68	,	,	PUNCT
ijtc-466	60	69	and	and	CCONJ
ijtc-466	60	70	kumala	kumala	PROPN
ijtc-466	60	71	155	155	NUM
ijtc-466	60	72	|	|	NOUN
ijtc-466	60	73	ilomata	ilomata	PROPN
ijtc-466	60	74	international	international	ADJ
ijtc-466	60	75	journal	journal	NOUN
ijtc-466	60	76	of	of	ADP
ijtc-466	60	77	tax	tax	PROPN
ijtc-466	60	78	&	&	CCONJ
ijtc-466	60	79	accounting	accounting	PROPN
ijtc-466	60	80	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	60	81	present	present	ADJ
ijtc-466	60	82	online	online	NOUN
ijtc-466	60	83	,	,	PUNCT
ijtc-466	60	84	but	but	CCONJ
ijtc-466	60	85	more	more	ADV
ijtc-466	60	86	crucially	crucially	ADV
ijtc-466	60	87	related	relate	VERB
ijtc-466	60	88	to	to	ADP
ijtc-466	60	89	the	the	DET
ijtc-466	60	90	time	time	NOUN
ijtc-466	60	91	of	of	ADP
ijtc-466	60	92	interconnection	interconnection	NOUN
ijtc-466	60	93	of	of	ADP
ijtc-466	60	94	banking	banking	NOUN
ijtc-466	60	95	data	datum	NOUN
ijtc-466	60	96	,	,	PUNCT
ijtc-466	60	97	not	not	PART
ijtc-466	60	98	infrequently	infrequently	ADV
ijtc-466	60	99	the	the	DET
ijtc-466	60	100	process	process	NOUN
ijtc-466	60	101	of	of	ADP
ijtc-466	60	102	transferring	transfer	VERB
ijtc-466	60	103	funds	fund	NOUN
ijtc-466	60	104	experiences	experience	VERB
ijtc-466	60	105	obstacles	obstacle	NOUN
ijtc-466	60	106	due	due	ADP
ijtc-466	60	107	to	to	ADP
ijtc-466	60	108	differences	difference	NOUN
ijtc-466	60	109	in	in	ADP
ijtc-466	60	110	transfer	transfer	NOUN
ijtc-466	60	111	systems	system	NOUN
ijtc-466	60	112	and	and	CCONJ
ijtc-466	60	113	supporting	support	VERB
ijtc-466	60	114	facilities	facility	NOUN
ijtc-466	60	115	.	.	PUNCT
ijtc-466	61	1	another	another	DET
ijtc-466	61	2	obstacle	obstacle	NOUN
ijtc-466	61	3	is	be	AUX
ijtc-466	61	4	that	that	SCONJ
ijtc-466	61	5	there	there	PRON
ijtc-466	61	6	has	have	AUX
ijtc-466	61	7	not	not	PART
ijtc-466	61	8	been	be	AUX
ijtc-466	61	9	the	the	DET
ijtc-466	61	10	establishment	establishment	NOUN
ijtc-466	61	11	of	of	ADP
ijtc-466	61	12	sanctions	sanction	NOUN
ijtc-466	61	13	for	for	ADP
ijtc-466	61	14	the	the	DET
ijtc-466	61	15	pmse	pmse	ADJ
ijtc-466	61	16	vat	vat	NOUN
ijtc-466	61	17	collector	collector	NOUN
ijtc-466	61	18	if	if	SCONJ
ijtc-466	61	19	it	it	PRON
ijtc-466	61	20	does	do	AUX
ijtc-466	61	21	not	not	PART
ijtc-466	61	22	deposit	deposit	VERB
ijtc-466	61	23	the	the	DET
ijtc-466	61	24	vat	vat	NOUN
ijtc-466	61	25	value	value	NOUN
ijtc-466	61	26	it	it	PRON
ijtc-466	61	27	collects	collect	VERB
ijtc-466	61	28	appropriately	appropriately	ADV
ijtc-466	61	29	,	,	PUNCT
ijtc-466	61	30	because	because	SCONJ
ijtc-466	61	31	on	on	ADP
ijtc-466	61	32	the	the	DET
ijtc-466	61	33	other	other	ADJ
ijtc-466	61	34	hand	hand	NOUN
ijtc-466	61	35	it	it	PRON
ijtc-466	61	36	is	be	AUX
ijtc-466	61	37	not	not	PART
ijtc-466	61	38	easy	easy	ADJ
ijtc-466	61	39	for	for	SCONJ
ijtc-466	61	40	the	the	DET
ijtc-466	61	41	fiscus	fiscus	NOUN
ijtc-466	61	42	to	to	PART
ijtc-466	61	43	open	open	VERB
ijtc-466	61	44	and	and	CCONJ
ijtc-466	61	45	get	get	VERB
ijtc-466	61	46	data	datum	NOUN
ijtc-466	61	47	related	relate	VERB
ijtc-466	61	48	to	to	ADP
ijtc-466	61	49	the	the	DET
ijtc-466	61	50	company	company	NOUN
ijtc-466	61	51	's	's	PART
ijtc-466	61	52	financial	financial	ADJ
ijtc-466	61	53	flow	flow	NOUN
ijtc-466	61	54	statements	statement	NOUN
ijtc-466	61	55	considering	consider	VERB
ijtc-466	61	56	that	that	SCONJ
ijtc-466	61	57	it	it	PRON
ijtc-466	61	58	is	be	AUX
ijtc-466	61	59	still	still	ADV
ijtc-466	61	60	a	a	DET
ijtc-466	61	61	taxation	taxation	NOUN
ijtc-466	61	62	system	system	NOUN
ijtc-466	61	63	that	that	PRON
ijtc-466	61	64	adheres	adhere	VERB
ijtc-466	61	65	to	to	ADP
ijtc-466	61	66	self	self	NOUN
ijtc-466	61	67	-	-	PUNCT
ijtc-466	61	68	assessment	assessment	NOUN
ijtc-466	61	69	.	.	PUNCT
ijtc-466	62	1	from	from	ADP
ijtc-466	62	2	the	the	DET
ijtc-466	62	3	observations	observation	NOUN
ijtc-466	62	4	of	of	ADP
ijtc-466	62	5	researchers	researcher	NOUN
ijtc-466	62	6	,	,	PUNCT
ijtc-466	62	7	global	global	ADJ
ijtc-466	62	8	vat	vat	NOUN
ijtc-466	62	9	receipts	receipt	NOUN
ijtc-466	62	10	at	at	ADP
ijtc-466	62	11	the	the	DET
ijtc-466	62	12	kpp	kpp	PROPN
ijtc-466	62	13	badora	badora	NOUN
ijtc-466	62	14	itself	itself	PRON
ijtc-466	62	15	can	can	AUX
ijtc-466	62	16	be	be	AUX
ijtc-466	62	17	concluded	conclude	VERB
ijtc-466	62	18	quite	quite	ADV
ijtc-466	62	19	positively	positively	ADV
ijtc-466	62	20	from	from	ADP
ijtc-466	62	21	year	year	NOUN
ijtc-466	62	22	to	to	ADP
ijtc-466	62	23	year	year	NOUN
ijtc-466	62	24	,	,	PUNCT
ijtc-466	62	25	here	here	ADV
ijtc-466	62	26	is	be	AUX
ijtc-466	62	27	a	a	DET
ijtc-466	62	28	recapitulation	recapitulation	NOUN
ijtc-466	62	29	table	table	NOUN
ijtc-466	62	30	:	:	PUNCT
ijtc-466	62	31	table	table	NOUN
ijtc-466	62	32	2	2	NUM
ijtc-466	62	33	recapitulation	recapitulation	NOUN
ijtc-466	62	34	of	of	ADP
ijtc-466	62	35	vat	vat	NOUN
ijtc-466	62	36	receipts	receipt	NOUN
ijtc-466	62	37	source	source	NOUN
ijtc-466	62	38	:	:	PUNCT
ijtc-466	62	39	secondary	secondary	ADJ
ijtc-466	62	40	data	datum	NOUN
ijtc-466	62	41	,	,	PUNCT
ijtc-466	62	42	the	the	DET
ijtc-466	62	43	data	datum	NOUN
ijtc-466	62	44	quality	quality	NOUN
ijtc-466	62	45	assurance	assurance	NOUN
ijtc-466	62	46	section	section	NOUN
ijtc-466	62	47	figure	figure	NOUN
ijtc-466	62	48	2	2	NUM
ijtc-466	62	49	vat	vat	NOUN
ijtc-466	62	50	receipt	receipt	NOUN
ijtc-466	62	51	rate	rate	NOUN
ijtc-466	62	52	(	(	PUNCT
ijtc-466	62	53	rp	rp	NOUN
ijtc-466	62	54	)	)	PUNCT
ijtc-466	62	55	source	source	NOUN
ijtc-466	62	56	:	:	PUNCT
ijtc-466	62	57	secondary	secondary	ADJ
ijtc-466	62	58	data	datum	NOUN
ijtc-466	62	59	,	,	PUNCT
ijtc-466	62	60	the	the	DET
ijtc-466	62	61	data	datum	NOUN
ijtc-466	62	62	quality	quality	NOUN
ijtc-466	62	63	assurance	assurance	NOUN
ijtc-466	62	64	section	section	NOUN
ijtc-466	62	65	meanwhile	meanwhile	ADV
ijtc-466	62	66	,	,	PUNCT
ijtc-466	62	67	if	if	SCONJ
ijtc-466	62	68	we	we	PRON
ijtc-466	62	69	pull	pull	VERB
ijtc-466	62	70	back	back	ADV
ijtc-466	62	71	,	,	PUNCT
ijtc-466	62	72	the	the	DET
ijtc-466	62	73	determination	determination	NOUN
ijtc-466	62	74	of	of	ADP
ijtc-466	62	75	business	business	NOUN
ijtc-466	62	76	actors	actor	NOUN
ijtc-466	62	77	as	as	ADP
ijtc-466	62	78	pmse	pmse	ADJ
ijtc-466	62	79	vat	vat	NOUN
ijtc-466	62	80	collectors	collector	NOUN
ijtc-466	62	81	is	be	AUX
ijtc-466	62	82	first	first	ADV
ijtc-466	62	83	on	on	ADP
ijtc-466	62	84	july	july	PROPN
ijtc-466	62	85	01	01	NUM
ijtc-466	62	86	,	,	PUNCT
ijtc-466	62	87	2020	2020	NUM
ijtc-466	62	88	,	,	PUNCT
ijtc-466	62	89	then	then	ADV
ijtc-466	62	90	for	for	SCONJ
ijtc-466	62	91	each	each	DET
ijtc-466	62	92	business	business	NOUN
ijtc-466	62	93	actor	actor	NOUN
ijtc-466	62	94	set	set	VERB
ijtc-466	62	95	on	on	ADP
ijtc-466	62	96	july	july	PROPN
ijtc-466	62	97	1	1	NUM
ijtc-466	62	98	,	,	PUNCT
ijtc-466	62	99	2020	2020	NUM
ijtc-466	62	100	,	,	PUNCT
ijtc-466	62	101	it	it	PRON
ijtc-466	62	102	is	be	AUX
ijtc-466	62	103	necessary	necessary	ADJ
ijtc-466	62	104	to	to	PART
ijtc-466	62	105	collect	collect	VERB
ijtc-466	62	106	pmse	pmse	ADJ
ijtc-466	62	107	year	year	NOUN
ijtc-466	62	108	amount	amount	NOUN
ijtc-466	62	109	(	(	PUNCT
ijtc-466	62	110	idr	idr	NOUN
ijtc-466	62	111	)	)	PUNCT
ijtc-466	62	112	2016	2016	NUM
ijtc-466	63	1	596.483.064.541	596.483.064.541	NUM
ijtc-466	63	2	2017	2017	NUM
ijtc-466	63	3	1.070.446.678.151	1.070.446.678.151	NUM
ijtc-466	63	4	2018	2018	NUM
ijtc-466	63	5	1.258.321.744.867	1.258.321.744.867	NUM
ijtc-466	63	6	2019	2019	NUM
ijtc-466	63	7	1.065.669.330.600	1.065.669.330.600	NUM
ijtc-466	63	8	2020	2020	NUM
ijtc-466	63	9	1.265.616.275.708	1.265.616.275.708	NUM
ijtc-466	63	10	2021	2021	NUM
ijtc-466	63	11	4.241.918.280.761	4.241.918.280.761	NUM
ijtc-466	64	1	596.483.064.541	596.483.064.541	NUM
ijtc-466	64	2	1.070.446.678.151	1.070.446.678.151	NUM
ijtc-466	64	3	1.258.321.744.867	1.258.321.744.867	NUM
ijtc-466	64	4	1.065.669.330.600	1.065.669.330.600	NUM
ijtc-466	64	5	1.265.616.275.708	1.265.616.275.708	NUM
ijtc-466	64	6	4.241.918.280.761	4.241.918.280.761	NUM
ijtc-466	64	7	0	0	SYM
ijtc-466	65	1	500.000.000.000	500.000.000.000	NUM
ijtc-466	65	2	1.000.000.000.000	1.000.000.000.000	NUM
ijtc-466	66	1	1.500.000.000.000	1.500.000.000.000	NUM
ijtc-466	66	2	2.000.000.000.000	2.000.000.000.000	NUM
ijtc-466	66	3	2.500.000.000.000	2.500.000.000.000	NUM
ijtc-466	66	4	3.000.000.000.000	3.000.000.000.000	NUM
ijtc-466	66	5	3.500.000.000.000	3.500.000.000.000	NUM
ijtc-466	67	1	4.000.000.000.000	4.000.000.000.000	NUM
ijtc-466	68	1	4.500.000.000.000	4.500.000.000.000	NUM
ijtc-466	68	2	2016	2016	NUM
ijtc-466	68	3	2017	2017	NUM
ijtc-466	68	4	2018	2018	NUM
ijtc-466	68	5	2019	2019	NUM
ijtc-466	68	6	2020	2020	NUM
ijtc-466	68	7	2021	2021	NUM
ijtc-466	68	8	jumlah	jumlah	PROPN
ijtc-466	68	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	68	10	effectiveness	effectiveness	NOUN
ijtc-466	68	11	of	of	ADP
ijtc-466	68	12	pmse	pmse	ADJ
ijtc-466	68	13	vat	vat	NOUN
ijtc-466	68	14	in	in	ADP
ijtc-466	68	15	the	the	DET
ijtc-466	68	16	new	new	ADJ
ijtc-466	68	17	normal	normal	ADJ
ijtc-466	68	18	era	era	NOUN
ijtc-466	68	19	in	in	ADP
ijtc-466	68	20	kpp	kpp	PROPN
ijtc-466	68	21	badan	badan	PROPN
ijtc-466	68	22	dan	dan	PROPN
ijtc-466	68	23	orang	orang	PROPN
ijtc-466	68	24	asing	asing	PROPN
ijtc-466	68	25	(	(	PUNCT
ijtc-466	68	26	kpp	kpp	PROPN
ijtc-466	68	27	badora	badora	PROPN
ijtc-466	68	28	)	)	PUNCT
ijtc-466	68	29	agung	agung	PROPN
ijtc-466	68	30	,	,	PUNCT
ijtc-466	68	31	andayani	andayani	ADJ
ijtc-466	68	32	,	,	PUNCT
ijtc-466	68	33	and	and	CCONJ
ijtc-466	68	34	kumala	kumala	PROPN
ijtc-466	68	35	156	156	NUM
ijtc-466	68	36	|	|	ADV
ijtc-466	68	37	ilomata	ilomata	PROPN
ijtc-466	68	38	international	international	ADJ
ijtc-466	68	39	journal	journal	NOUN
ijtc-466	68	40	of	of	ADP
ijtc-466	68	41	tax	tax	PROPN
ijtc-466	68	42	&	&	CCONJ
ijtc-466	68	43	accounting	account	VERB
ijtc-466	68	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	68	45	vat	vat	NOUN
ijtc-466	68	46	on	on	ADP
ijtc-466	68	47	august	august	PROPN
ijtc-466	68	48	1	1	NUM
ijtc-466	68	49	,	,	PUNCT
ijtc-466	68	50	2020	2020	NUM
ijtc-466	68	51	and	and	CCONJ
ijtc-466	68	52	no	no	PRON
ijtc-466	68	53	later	later	ADV
ijtc-466	68	54	than	than	ADP
ijtc-466	68	55	deposit	deposit	NOUN
ijtc-466	68	56	vat	vat	NOUN
ijtc-466	68	57	that	that	PRON
ijtc-466	68	58	was	be	AUX
ijtc-466	68	59	successfully	successfully	ADV
ijtc-466	68	60	collected	collect	VERB
ijtc-466	68	61	on	on	ADP
ijtc-466	68	62	september	september	PROPN
ijtc-466	68	63	30	30	NUM
ijtc-466	68	64	,	,	PUNCT
ijtc-466	68	65	2020	2020	NUM
ijtc-466	68	66	.	.	PUNCT
ijtc-466	69	1	based	base	VERB
ijtc-466	69	2	on	on	ADP
ijtc-466	69	3	the	the	DET
ijtc-466	69	4	results	result	NOUN
ijtc-466	69	5	of	of	ADP
ijtc-466	69	6	observations	observation	NOUN
ijtc-466	69	7	on	on	ADP
ijtc-466	69	8	the	the	DET
ijtc-466	69	9	kpp	kpp	PROPN
ijtc-466	69	10	badora	badora	PROPN
ijtc-466	69	11	,	,	PUNCT
ijtc-466	69	12	the	the	DET
ijtc-466	69	13	following	follow	VERB
ijtc-466	69	14	data	datum	NOUN
ijtc-466	69	15	was	be	AUX
ijtc-466	69	16	found	find	VERB
ijtc-466	69	17	:	:	PUNCT
ijtc-466	69	18	table	table	NOUN
ijtc-466	69	19	3	3	NUM
ijtc-466	69	20	pmse	pmse	NOUN
ijtc-466	69	21	vat	vat	NOUN
ijtc-466	69	22	receipts	receipt	NOUN
ijtc-466	69	23	2020	2020	NUM
ijtc-466	69	24	-	-	SYM
ijtc-466	69	25	2021	2021	NUM
ijtc-466	69	26	year	year	NOUN
ijtc-466	69	27	vat	vat	NOUN
ijtc-466	69	28	revenue	revenue	NOUN
ijtc-466	69	29	target	target	NOUN
ijtc-466	69	30	realization	realization	NOUN
ijtc-466	69	31	of	of	ADP
ijtc-466	69	32	pmse	pmse	ADJ
ijtc-466	69	33	vat	vat	NOUN
ijtc-466	69	34	2020	2020	NUM
ijtc-466	69	35	(	(	PUNCT
ijtc-466	69	36	period	period	NOUN
ijtc-466	69	37	july	july	PROPN
ijtc-466	69	38	-	-	PUNCT
ijtc-466	69	39	december	december	PROPN
ijtc-466	69	40	)	)	PUNCT
ijtc-466	69	41	idr	idr	PROPN
ijtc-466	69	42	729.421.803.000	729.421.803.000	NUM
ijtc-466	69	43	idr	idr	PROPN
ijtc-466	69	44	731.418.896.996	731.418.896.996	NUM
ijtc-466	69	45	2021	2021	NUM
ijtc-466	69	46	(	(	PUNCT
ijtc-466	69	47	period	period	NOUN
ijtc-466	69	48	january	january	PROPN
ijtc-466	69	49	-	-	PUNCT
ijtc-466	69	50	june	june	PROPN
ijtc-466	69	51	)	)	PUNCT
ijtc-466	69	52	idr	idr	PROPN
ijtc-466	69	53	1.444.976.953.000	1.444.976.953.000	PROPN
ijtc-466	69	54	idr	idr	PROPN
ijtc-466	69	55	1.646.966.171.686	1.646.966.171.686	NUM
ijtc-466	69	56	2021	2021	NUM
ijtc-466	69	57	(	(	PUNCT
ijtc-466	69	58	period	period	NOUN
ijtc-466	69	59	july	july	PROPN
ijtc-466	69	60	-	-	PUNCT
ijtc-466	69	61	december	december	PROPN
ijtc-466	69	62	)	)	PUNCT
ijtc-466	70	1	idr	idr	PROPN
ijtc-466	70	2	1.744.491.954.000	1.744.491.954.000	NUM
ijtc-466	70	3	idr	idr	PROPN
ijtc-466	70	4	2.256.323.359.505	2.256.323.359.505	NUM
ijtc-466	70	5	total	total	ADJ
ijtc-466	70	6	2021	2021	NUM
ijtc-466	70	7	idr	idr	PROPN
ijtc-466	70	8	3.918.890.710.000	3.918.890.710.000	PROPN
ijtc-466	70	9	idr	idr	PROPN
ijtc-466	70	10	4.634.708.428.187	4.634.708.428.187	PROPN
ijtc-466	70	11	source	source	NOUN
ijtc-466	70	12	:	:	PUNCT
ijtc-466	70	13	secondary	secondary	ADJ
ijtc-466	70	14	data	datum	NOUN
ijtc-466	70	15	,	,	PUNCT
ijtc-466	70	16	the	the	DET
ijtc-466	70	17	data	datum	NOUN
ijtc-466	70	18	quality	quality	NOUN
ijtc-466	70	19	assurance	assurance	NOUN
ijtc-466	70	20	section	section	NOUN
ijtc-466	70	21	it	it	PRON
ijtc-466	70	22	is	be	AUX
ijtc-466	70	23	known	know	VERB
ijtc-466	70	24	that	that	SCONJ
ijtc-466	70	25	the	the	DET
ijtc-466	70	26	realization	realization	NOUN
ijtc-466	70	27	of	of	ADP
ijtc-466	70	28	pmse	pmse	ADJ
ijtc-466	70	29	vat	vat	NOUN
ijtc-466	70	30	receipts	receipt	NOUN
ijtc-466	70	31	in	in	ADP
ijtc-466	70	32	the	the	DET
ijtc-466	70	33	first	first	ADJ
ijtc-466	70	34	semester	semester	NOUN
ijtc-466	70	35	of	of	ADP
ijtc-466	70	36	2021	2021	NUM
ijtc-466	70	37	reached	reach	VERB
ijtc-466	70	38	idr1,646,966,171,686	idr1,646,966,171,686	NOUN
ijtc-466	70	39	and	and	CCONJ
ijtc-466	70	40	semester	semester	NOUN
ijtc-466	70	41	2	2	NUM
ijtc-466	70	42	amounted	amount	VERB
ijtc-466	70	43	to	to	ADP
ijtc-466	70	44	idr2,256,323,359,505	idr2,256,323,359,505	PROPN
ijtc-466	70	45	.	.	PUNCT
ijtc-466	70	46	receipts	receipt	NOUN
ijtc-466	70	47	from	from	ADP
ijtc-466	70	48	collection	collection	NOUN
ijtc-466	70	49	and	and	CCONJ
ijtc-466	70	50	deposit	deposit	NOUN
ijtc-466	70	51	by	by	ADP
ijtc-466	70	52	the	the	DET
ijtc-466	70	53	pmse	pmse	ADJ
ijtc-466	70	54	vat	vat	NOUN
ijtc-466	70	55	collector	collector	NOUN
ijtc-466	70	56	in	in	ADP
ijtc-466	70	57	2021	2021	NUM
ijtc-466	70	58	semester	semester	NOUN
ijtc-466	70	59	1	1	NUM
ijtc-466	70	60	compared	compare	VERB
ijtc-466	70	61	to	to	ADP
ijtc-466	70	62	2020	2020	NUM
ijtc-466	70	63	(	(	PUNCT
ijtc-466	70	64	july	july	PROPN
ijtc-466	70	65	to	to	ADP
ijtc-466	70	66	december	december	PROPN
ijtc-466	70	67	2020	2020	NUM
ijtc-466	70	68	)	)	PUNCT
ijtc-466	70	69	increased	increase	VERB
ijtc-466	70	70	by	by	ADP
ijtc-466	70	71	225	225	NUM
ijtc-466	70	72	%	%	NOUN
ijtc-466	70	73	or	or	CCONJ
ijtc-466	70	74	idr915,547,274,690	idr915,547,274,690	NOUN
ijtc-466	70	75	.	.	PUNCT
ijtc-466	71	1	and	and	CCONJ
ijtc-466	71	2	for	for	ADP
ijtc-466	71	3	2nd	2nd	ADJ
ijtc-466	71	4	meter	meter	NOUN
ijtc-466	71	5	of	of	ADP
ijtc-466	71	6	2021	2021	NUM
ijtc-466	71	7	compared	compare	VERB
ijtc-466	71	8	to	to	ADP
ijtc-466	71	9	the	the	DET
ijtc-466	71	10	first	first	ADJ
ijtc-466	71	11	semester	semester	NOUN
ijtc-466	71	12	of	of	ADP
ijtc-466	71	13	2021	2021	NUM
ijtc-466	71	14	increased	increase	VERB
ijtc-466	71	15	by	by	ADP
ijtc-466	71	16	137	137	NUM
ijtc-466	71	17	%	%	NOUN
ijtc-466	71	18	or	or	CCONJ
ijtc-466	71	19	idr609,357,187,819	idr609,357,187,819	NOUN
ijtc-466	71	20	.	.	PUNCT
ijtc-466	72	1	to	to	PART
ijtc-466	72	2	measure	measure	VERB
ijtc-466	72	3	the	the	DET
ijtc-466	72	4	achievement	achievement	NOUN
ijtc-466	72	5	of	of	ADP
ijtc-466	72	6	the	the	DET
ijtc-466	72	7	kpp	kpp	PROPN
ijtc-466	72	8	badora	badora	PROPN
ijtc-466	72	9	on	on	ADP
ijtc-466	72	10	the	the	DET
ijtc-466	72	11	receipt	receipt	NOUN
ijtc-466	72	12	of	of	ADP
ijtc-466	72	13	pmse	pmse	ADJ
ijtc-466	72	14	vat	vat	NOUN
ijtc-466	72	15	on	on	ADP
ijtc-466	72	16	all	all	DET
ijtc-466	72	17	revenue	revenue	NOUN
ijtc-466	72	18	targets	target	NOUN
ijtc-466	72	19	,	,	PUNCT
ijtc-466	72	20	it	it	PRON
ijtc-466	72	21	is	be	AUX
ijtc-466	72	22	necessary	necessary	ADJ
ijtc-466	72	23	to	to	PART
ijtc-466	72	24	know	know	VERB
ijtc-466	72	25	the	the	DET
ijtc-466	72	26	level	level	NOUN
ijtc-466	72	27	of	of	ADP
ijtc-466	72	28	effectiveness	effectiveness	NOUN
ijtc-466	72	29	and	and	CCONJ
ijtc-466	72	30	targets	target	NOUN
ijtc-466	72	31	and	and	CCONJ
ijtc-466	72	32	realizations	realization	NOUN
ijtc-466	72	33	.	.	PUNCT
ijtc-466	73	1	effectiveness	effectiveness	NOUN
ijtc-466	73	2	is	be	AUX
ijtc-466	73	3	a	a	DET
ijtc-466	73	4	level	level	NOUN
ijtc-466	73	5	of	of	ADP
ijtc-466	73	6	achievement	achievement	NOUN
ijtc-466	73	7	that	that	PRON
ijtc-466	73	8	indicates	indicate	VERB
ijtc-466	73	9	whether	whether	SCONJ
ijtc-466	73	10	the	the	DET
ijtc-466	73	11	amount	amount	NOUN
ijtc-466	73	12	of	of	ADP
ijtc-466	73	13	realization	realization	NOUN
ijtc-466	73	14	of	of	ADP
ijtc-466	73	15	tax	tax	NOUN
ijtc-466	73	16	revenue	revenue	NOUN
ijtc-466	73	17	is	be	AUX
ijtc-466	73	18	in	in	ADP
ijtc-466	73	19	accordance	accordance	NOUN
ijtc-466	73	20	with	with	ADP
ijtc-466	73	21	the	the	DET
ijtc-466	73	22	target	target	NOUN
ijtc-466	73	23	of	of	ADP
ijtc-466	73	24	tax	tax	NOUN
ijtc-466	73	25	revenue	revenue	NOUN
ijtc-466	73	26	(	(	PUNCT
ijtc-466	73	27	mardiasmo	mardiasmo	NOUN
ijtc-466	73	28	,	,	PUNCT
ijtc-466	73	29	2016	2016	NUM
ijtc-466	73	30	)	)	PUNCT
ijtc-466	73	31	.	.	PUNCT
ijtc-466	74	1	the	the	DET
ijtc-466	74	2	formula	formula	NOUN
ijtc-466	74	3	calculates	calculate	VERB
ijtc-466	74	4	it	it	PRON
ijtc-466	74	5	:	:	PUNCT
ijtc-466	74	6	the	the	DET
ijtc-466	74	7	criteria	criterion	NOUN
ijtc-466	74	8	for	for	ADP
ijtc-466	74	9	assessing	assess	VERB
ijtc-466	74	10	the	the	DET
ijtc-466	74	11	effectiveness	effectiveness	NOUN
ijtc-466	74	12	of	of	ADP
ijtc-466	74	13	pmse	pmse	ADJ
ijtc-466	74	14	vat	vat	NOUN
ijtc-466	74	15	collection	collection	NOUN
ijtc-466	74	16	is	be	AUX
ijtc-466	74	17	that	that	SCONJ
ijtc-466	74	18	the	the	PRON
ijtc-466	74	19	higher	high	ADJ
ijtc-466	74	20	the	the	DET
ijtc-466	74	21	effectiveness	effectiveness	NOUN
ijtc-466	74	22	ratio	ratio	NOUN
ijtc-466	74	23	,	,	PUNCT
ijtc-466	74	24	it	it	PRON
ijtc-466	74	25	describes	describe	VERB
ijtc-466	74	26	the	the	DET
ijtc-466	74	27	better	well	ADJ
ijtc-466	74	28	regional	regional	ADJ
ijtc-466	74	29	capabilities	capability	NOUN
ijtc-466	74	30	shown	show	VERB
ijtc-466	74	31	in	in	ADP
ijtc-466	74	32	the	the	DET
ijtc-466	74	33	table	table	NOUN
ijtc-466	74	34	below	below	ADV
ijtc-466	74	35	:	:	PUNCT
ijtc-466	74	36	table	table	NOUN
ijtc-466	74	37	3	3	NUM
ijtc-466	74	38	effectiveness	effectiveness	NOUN
ijtc-466	74	39	assessment	assessment	NOUN
ijtc-466	74	40	criteria	criterion	NOUN
ijtc-466	74	41	source	source	NOUN
ijtc-466	74	42	:	:	PUNCT
ijtc-466	74	43	kepmendagri	kepmendagri	NOUN
ijtc-466	74	44	no.690.900.327	no.690.900.327	PRON
ijtc-466	74	45	year	year	NOUN
ijtc-466	74	46	1994	1994	NUM
ijtc-466	74	47	persentase	persentase	ADJ
ijtc-466	74	48	criteria	criterion	NOUN
ijtc-466	74	49	>	>	X
ijtc-466	74	50	100	100	NUM
ijtc-466	74	51	%	%	NOUN
ijtc-466	74	52	highly	highly	ADV
ijtc-466	74	53	effective	effective	ADJ
ijtc-466	74	54	90	90	NUM
ijtc-466	74	55	–	–	SYM
ijtc-466	74	56	100	100	NUM
ijtc-466	74	57	%	%	NOUN
ijtc-466	74	58	effective	effective	ADJ
ijtc-466	74	59	80	80	NUM
ijtc-466	74	60	–	–	SYM
ijtc-466	74	61	90	90	NUM
ijtc-466	74	62	%	%	NOUN
ijtc-466	74	63	effective	effective	ADJ
ijtc-466	74	64	enough	enough	ADV
ijtc-466	74	65	60	60	NUM
ijtc-466	74	66	–	–	SYM
ijtc-466	74	67	80	80	NUM
ijtc-466	74	68	%	%	NOUN
ijtc-466	74	69	less	less	ADV
ijtc-466	74	70	effective	effective	ADJ
ijtc-466	74	71	<	<	X
ijtc-466	74	72	60	60	NUM
ijtc-466	74	73	%	%	NOUN
ijtc-466	74	74	ineffective	ineffective	ADJ
ijtc-466	74	75	𝐸𝑓𝑒𝑘𝑡𝑖𝑣𝑖𝑡𝑎𝑠	𝐸𝑓𝑒𝑘𝑡𝑖𝑣𝑖𝑡𝑎𝑠	PROPN
ijtc-466	74	76	=	=	SYM
ijtc-466	74	77	realisasi	realisasi	NOUN
ijtc-466	74	78	penerimaan	penerimaan	NOUN
ijtc-466	74	79	target	target	NOUN
ijtc-466	74	80	penerimaan	penerimaan	VERB
ijtc-466	74	81	𝑥	𝑥	DET
ijtc-466	74	82	100	100	NUM
ijtc-466	74	83	%	%	NOUN
ijtc-466	74	84	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-466	74	85	effectiveness	effectiveness	NOUN
ijtc-466	74	86	of	of	ADP
ijtc-466	74	87	pmse	pmse	ADJ
ijtc-466	74	88	vat	vat	NOUN
ijtc-466	74	89	in	in	ADP
ijtc-466	74	90	the	the	DET
ijtc-466	74	91	new	new	ADJ
ijtc-466	74	92	normal	normal	ADJ
ijtc-466	74	93	era	era	NOUN
ijtc-466	74	94	in	in	ADP
ijtc-466	74	95	kpp	kpp	PROPN
ijtc-466	74	96	badan	badan	PROPN
ijtc-466	74	97	dan	dan	PROPN
ijtc-466	74	98	orang	orang	PROPN
ijtc-466	74	99	asing	asing	PROPN
ijtc-466	74	100	(	(	PUNCT
ijtc-466	74	101	kpp	kpp	PROPN
ijtc-466	74	102	badora	badora	PROPN
ijtc-466	74	103	)	)	PUNCT
ijtc-466	74	104	agung	agung	PROPN
ijtc-466	74	105	,	,	PUNCT
ijtc-466	74	106	andayani	andayani	ADJ
ijtc-466	74	107	,	,	PUNCT
ijtc-466	74	108	and	and	CCONJ
ijtc-466	74	109	kumala	kumala	NOUN
ijtc-466	74	110	157	157	NUM
ijtc-466	74	111	|	|	ADV
ijtc-466	74	112	ilomata	ilomata	PROPN
ijtc-466	74	113	international	international	ADJ
ijtc-466	74	114	journal	journal	NOUN
ijtc-466	74	115	of	of	ADP
ijtc-466	74	116	tax	tax	PROPN
ijtc-466	74	117	&	&	CCONJ
ijtc-466	74	118	accounting	accounting	PROPN
ijtc-466	74	119	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	74	120	figure	figure	NOUN
ijtc-466	74	121	3	3	NUM
ijtc-466	74	122	effectiveness	effectiveness	NOUN
ijtc-466	74	123	of	of	ADP
ijtc-466	74	124	pmse	pmse	ADJ
ijtc-466	74	125	vat	vat	NOUN
ijtc-466	74	126	receipts	receipt	NOUN
ijtc-466	74	127	by	by	ADP
ijtc-466	74	128	kpp	kpp	PROPN
ijtc-466	74	129	badora	badora	PROPN
ijtc-466	74	130	in	in	ADP
ijtc-466	74	131	2020	2020	NUM
ijtc-466	74	132	and	and	CCONJ
ijtc-466	74	133	2021	2021	NUM
ijtc-466	74	134	source	source	NOUN
ijtc-466	74	135	:	:	PUNCT
ijtc-466	74	136	secondary	secondary	ADJ
ijtc-466	74	137	data	datum	NOUN
ijtc-466	74	138	,	,	PUNCT
ijtc-466	74	139	the	the	DET
ijtc-466	74	140	data	datum	NOUN
ijtc-466	74	141	quality	quality	NOUN
ijtc-466	74	142	assurance	assurance	NOUN
ijtc-466	74	143	section	section	NOUN
ijtc-466	74	144	table	table	NOUN
ijtc-466	74	145	4	4	NUM
ijtc-466	74	146	realization	realization	NOUN
ijtc-466	74	147	of	of	ADP
ijtc-466	74	148	pmse	pmse	ADJ
ijtc-466	74	149	vat	vat	NOUN
ijtc-466	74	150	on	on	ADP
ijtc-466	74	151	kpp	kpp	PROPN
ijtc-466	74	152	badora	badora	PROPN
ijtc-466	74	153	in	in	ADP
ijtc-466	74	154	2020	2020	NUM
ijtc-466	74	155	and	and	CCONJ
ijtc-466	74	156	2021	2021	NUM
ijtc-466	74	157	source	source	NOUN
ijtc-466	74	158	:	:	PUNCT
ijtc-466	74	159	secondary	secondary	ADJ
ijtc-466	74	160	data	datum	NOUN
ijtc-466	74	161	,	,	PUNCT
ijtc-466	74	162	the	the	DET
ijtc-466	74	163	data	datum	NOUN
ijtc-466	74	164	quality	quality	NOUN
ijtc-466	74	165	assurance	assurance	NOUN
ijtc-466	74	166	section	section	NOUN
ijtc-466	74	167	calculation	calculation	NOUN
ijtc-466	74	168	of	of	ADP
ijtc-466	74	169	the	the	DET
ijtc-466	74	170	effectiveness	effectiveness	NOUN
ijtc-466	74	171	of	of	ADP
ijtc-466	74	172	pmse	pmse	ADJ
ijtc-466	74	173	vat	vat	NOUN
ijtc-466	74	174	collection	collection	NOUN
ijtc-466	74	175	as	as	SCONJ
ijtc-466	74	176	follows	follow	VERB
ijtc-466	74	177	:	:	PUNCT
ijtc-466	74	178	effectiveness	effectiveness	NOUN
ijtc-466	74	179	in	in	ADP
ijtc-466	74	180	2020	2020	NUM
ijtc-466	74	181	:	:	PUNCT
ijtc-466	74	182	effectiveness	effectiveness	NOUN
ijtc-466	74	183	in	in	ADP
ijtc-466	74	184	2020	2020	NUM
ijtc-466	74	185	=	=	SYM
ijtc-466	74	186	idr	idr	PROPN
ijtc-466	74	187	731.418.896.995,72	731.418.896.995,72	PROPN
ijtc-466	74	188	idr	idr	PROPN
ijtc-466	74	189	729.421.803.000,00	729.421.803.000,00	NUM
ijtc-466	74	190	𝑥	𝑥	PROPN
ijtc-466	74	191	100	100	NUM
ijtc-466	74	192	%	%	NOUN
ijtc-466	74	193	=	=	NOUN
ijtc-466	74	194	100,27	100,27	NUM
ijtc-466	74	195	%	%	NOUN
ijtc-466	74	196	effectiveness	effectiveness	NOUN
ijtc-466	74	197	in	in	ADP
ijtc-466	74	198	2021	2021	NUM
ijtc-466	74	199	:	:	PUNCT
ijtc-466	74	200	effectiveness	effectiveness	NOUN
ijtc-466	74	201	in	in	ADP
ijtc-466	74	202	2021	2021	NUM
ijtc-466	74	203	=	=	SYM
ijtc-466	74	204	idr	idr	PROPN
ijtc-466	74	205	3.903.289.531.190,41	3.903.289.531.190,41	PROPN
ijtc-466	74	206	idr	idr	VERB
ijtc-466	74	207	3.189.468.907.000,00	3.189.468.907.000,00	NOUN
ijtc-466	74	208	𝑥	𝑥	NOUN
ijtc-466	74	209	100	100	NUM
ijtc-466	74	210	%	%	NOUN
ijtc-466	74	211	=	=	SYM
ijtc-466	74	212	122,38	122,38	NUM
ijtc-466	74	213	%	%	NOUN
ijtc-466	74	214	based	base	VERB
ijtc-466	74	215	on	on	ADP
ijtc-466	74	216	the	the	DET
ijtc-466	74	217	above	above	ADJ
ijtc-466	74	218	percentage	percentage	NOUN
ijtc-466	74	219	obtained	obtain	VERB
ijtc-466	74	220	using	use	VERB
ijtc-466	74	221	the	the	DET
ijtc-466	74	222	formula	formula	NOUN
ijtc-466	74	223	so	so	SCONJ
ijtc-466	74	224	that	that	SCONJ
ijtc-466	74	225	the	the	DET
ijtc-466	74	226	effectiveness	effectiveness	NOUN
ijtc-466	74	227	rate	rate	NOUN
ijtc-466	74	228	of	of	ADP
ijtc-466	74	229	pmse	pmse	ADJ
ijtc-466	74	230	vat	vat	NOUN
ijtc-466	74	231	on	on	ADP
ijtc-466	74	232	kpp	kpp	PROPN
ijtc-466	74	233	badora	badora	PROPN
ijtc-466	74	234	in	in	ADP
ijtc-466	74	235	tax	tax	NOUN
ijtc-466	74	236	revenue	revenue	NOUN
ijtc-466	74	237	in	in	ADP
ijtc-466	74	238	2020	2020	NUM
ijtc-466	74	239	the	the	DET
ijtc-466	74	240	effectiveness	effectiveness	NOUN
ijtc-466	74	241	rate	rate	NOUN
ijtc-466	74	242	is	be	AUX
ijtc-466	74	243	at	at	ADP
ijtc-466	74	244	57.79	57.79	NUM
ijtc-466	74	245	%	%	NOUN
ijtc-466	74	246	with	with	ADP
ijtc-466	74	247	ineffective	ineffective	ADJ
ijtc-466	74	248	criteria	criterion	NOUN
ijtc-466	74	249	.	.	PUNCT
ijtc-466	75	1	the	the	DET
ijtc-466	75	2	increase	increase	NOUN
ijtc-466	75	3	is	be	AUX
ijtc-466	75	4	due	due	ADJ
ijtc-466	75	5	to	to	ADP
ijtc-466	75	6	the	the	DET
ijtc-466	75	7	determination	determination	NOUN
ijtc-466	75	8	of	of	ADP
ijtc-466	75	9	the	the	DET
ijtc-466	75	10	appointment	appointment	NOUN
ijtc-466	75	11	or	or	CCONJ
ijtc-466	75	12	inauguration	inauguration	NOUN
ijtc-466	75	13	of	of	ADP
ijtc-466	75	14	the	the	DET
ijtc-466	75	15	pmse	pmse	ADJ
ijtc-466	75	16	vat	vat	NOUN
ijtc-466	75	17	collector	collector	NOUN
ijtc-466	75	18	in	in	ADP
ijtc-466	75	19	2021	2021	NUM
ijtc-466	75	20	has	have	AUX
ijtc-466	75	21	increased	increase	VERB
ijtc-466	75	22	.	.	PUNCT
ijtc-466	76	1	obstacles	obstacle	NOUN
ijtc-466	76	2	jul	jul	PROPN
ijtc-466	76	3	-	-	PUNCT
ijtc-466	76	4	des	des	PROPN
ijtc-466	76	5	2020	2020	NUM
ijtc-466	76	6	jan	jan	PROPN
ijtc-466	76	7	-	-	PUNCT
ijtc-466	76	8	jun	jun	PROPN
ijtc-466	76	9	2021	2021	NUM
ijtc-466	76	10	jul	jul	PROPN
ijtc-466	76	11	-	-	PUNCT
ijtc-466	76	12	des	des	X
ijtc-466	76	13	2021	2021	NUM
ijtc-466	76	14	target	target	NOUN
ijtc-466	76	15	pajak	pajak	ADV
ijtc-466	77	1	729.421.803.000	729.421.803.000	NUM
ijtc-466	77	2	1.444.976.953.00	1.444.976.953.00	NUM
ijtc-466	77	3	1.744.491.954.0	1.744.491.954.0	NUM
ijtc-466	77	4	realisasi	realisasi	NOUN
ijtc-466	77	5	ppn	ppn	NOUN
ijtc-466	77	6	pmse	pmse	NOUN
ijtc-466	77	7	731.418.896.996	731.418.896.996	NUM
ijtc-466	77	8	,	,	PUNCT
ijtc-466	77	9	1.646.966.171.68	1.646.966.171.68	NUM
ijtc-466	77	10	2.256.323.359.5	2.256.323.359.5	NUM
ijtc-466	77	11	rp	rp	NOUN
ijtc-466	77	12	rp500.000.000.000	rp500.000.000.000	PROPN
ijtc-466	77	13	rp1.000.000.000.000	rp1.000.000.000.000	X
ijtc-466	77	14	rp1.500.000.000.000	rp1.500.000.000.000	PRON
ijtc-466	77	15	rp2.000.000.000.000	rp2.000.000.000.000	X
ijtc-466	77	16	rp2.500.000.000.000	rp2.500.000.000.000	INTJ
ijtc-466	77	17	year	year	NOUN
ijtc-466	77	18	tax	tax	NOUN
ijtc-466	77	19	revenue	revenue	NOUN
ijtc-466	77	20	target	target	NOUN
ijtc-466	77	21	realization	realization	NOUN
ijtc-466	77	22	of	of	ADP
ijtc-466	77	23	pmse	pmse	ADJ
ijtc-466	77	24	vat	vat	NOUN
ijtc-466	77	25	%	%	NOUN
ijtc-466	77	26	criteria	criterion	NOUN
ijtc-466	77	27	2020	2020	NUM
ijtc-466	77	28	idr	idr	VERB
ijtc-466	77	29	729.421.803.000	729.421.803.000	NUM
ijtc-466	77	30	idr	idr	PROPN
ijtc-466	77	31	731.418.896.996	731.418.896.996	NUM
ijtc-466	77	32	100,27	100,27	NOUN
ijtc-466	77	33	highly	highly	ADV
ijtc-466	77	34	effective	effective	ADJ
ijtc-466	77	35	2021-(jan	2021-(jan	PROPN
ijtc-466	77	36	-	-	PUNCT
ijtc-466	77	37	jun	jun	PROPN
ijtc-466	77	38	)	)	PUNCT
ijtc-466	77	39	idr	idr	PROPN
ijtc-466	77	40	1.444.976.953.000	1.444.976.953.000	PROPN
ijtc-466	77	41	idr	idr	PROPN
ijtc-466	77	42	1.646.966.171.686	1.646.966.171.686	NUM
ijtc-466	77	43	113,97	113,97	NOUN
ijtc-466	77	44	highly	highly	ADV
ijtc-466	77	45	effective	effective	ADJ
ijtc-466	77	46	2021-(jul	2021-(jul	NUM
ijtc-466	77	47	-	-	PUNCT
ijtc-466	77	48	dec	dec	PROPN
ijtc-466	77	49	)	)	PUNCT
ijtc-466	77	50	idr	idr	PROPN
ijtc-466	77	51	1.744.491.954.000	1.744.491.954.000	NUM
ijtc-466	77	52	idr	idr	PROPN
ijtc-466	77	53	2.256.323.359.505	2.256.323.359.505	NUM
ijtc-466	77	54	129,34	129,34	NUM
ijtc-466	77	55	highly	highly	ADV
ijtc-466	77	56	effective	effective	ADJ
ijtc-466	77	57	total	total	ADJ
ijtc-466	77	58	2021	2021	NUM
ijtc-466	77	59	idr	idr	NOUN
ijtc-466	77	60	3.189.468.907.000	3.189.468.907.000	PROPN
ijtc-466	77	61	idr	idr	PROPN
ijtc-466	77	62	3.903.289.531.191	3.903.289.531.191	NUM
ijtc-466	77	63	122,38	122,38	NUM
ijtc-466	77	64	%	%	NOUN
ijtc-466	77	65	highly	highly	ADV
ijtc-466	77	66	effective	effective	ADJ
ijtc-466	77	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-466	77	68	effectiveness	effectiveness	NOUN
ijtc-466	77	69	of	of	ADP
ijtc-466	77	70	pmse	pmse	ADJ
ijtc-466	77	71	vat	vat	NOUN
ijtc-466	77	72	in	in	ADP
ijtc-466	77	73	the	the	DET
ijtc-466	77	74	new	new	ADJ
ijtc-466	77	75	normal	normal	ADJ
ijtc-466	77	76	era	era	NOUN
ijtc-466	77	77	in	in	ADP
ijtc-466	77	78	kpp	kpp	PROPN
ijtc-466	77	79	badan	badan	PROPN
ijtc-466	77	80	dan	dan	PROPN
ijtc-466	77	81	orang	orang	PROPN
ijtc-466	77	82	asing	asing	PROPN
ijtc-466	77	83	(	(	PUNCT
ijtc-466	77	84	kpp	kpp	PROPN
ijtc-466	77	85	badora	badora	PROPN
ijtc-466	77	86	)	)	PUNCT
ijtc-466	77	87	agung	agung	PROPN
ijtc-466	77	88	,	,	PUNCT
ijtc-466	77	89	andayani	andayani	ADJ
ijtc-466	77	90	,	,	PUNCT
ijtc-466	77	91	and	and	CCONJ
ijtc-466	77	92	kumala	kumala	VERB
ijtc-466	77	93	158	158	NUM
ijtc-466	77	94	|	|	ADV
ijtc-466	77	95	ilomata	ilomata	PROPN
ijtc-466	77	96	international	international	ADJ
ijtc-466	77	97	journal	journal	NOUN
ijtc-466	77	98	of	of	ADP
ijtc-466	77	99	tax	tax	PROPN
ijtc-466	77	100	&	&	CCONJ
ijtc-466	77	101	accounting	account	VERB
ijtc-466	77	102	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	77	103	the	the	DET
ijtc-466	77	104	implementation	implementation	NOUN
ijtc-466	77	105	of	of	ADP
ijtc-466	77	106	the	the	DET
ijtc-466	77	107	pmse	pmse	ADJ
ijtc-466	77	108	vat	vat	NOUN
ijtc-466	77	109	collection	collection	NOUN
ijtc-466	77	110	policy	policy	NOUN
ijtc-466	77	111	at	at	ADP
ijtc-466	77	112	kpp	kpp	PROPN
ijtc-466	77	113	badora	badora	PROPN
ijtc-466	77	114	is	be	AUX
ijtc-466	77	115	based	base	VERB
ijtc-466	77	116	on	on	ADP
ijtc-466	77	117	regulation	regulation	NOUN
ijtc-466	77	118	of	of	ADP
ijtc-466	77	119	the	the	DET
ijtc-466	77	120	minister	minister	NOUN
ijtc-466	77	121	of	of	ADP
ijtc-466	77	122	finance	finance	NOUN
ijtc-466	77	123	number	number	NOUN
ijtc-466	77	124	48	48	NUM
ijtc-466	77	125	/pmk.03/2020	/pmk.03/2020	ADV
ijtc-466	77	126	dated	date	VERB
ijtc-466	77	127	may	may	PROPN
ijtc-466	77	128	5	5	NUM
ijtc-466	77	129	,	,	PUNCT
ijtc-466	77	130	2020	2020	NUM
ijtc-466	77	131	.	.	PUNCT
ijtc-466	78	1	in	in	ADP
ijtc-466	78	2	the	the	DET
ijtc-466	78	3	implementation	implementation	NOUN
ijtc-466	78	4	of	of	ADP
ijtc-466	78	5	the	the	DET
ijtc-466	78	6	policy	policy	NOUN
ijtc-466	78	7	,	,	PUNCT
ijtc-466	78	8	kpp	kpp	PROPN
ijtc-466	78	9	badora	badora	PROPN
ijtc-466	78	10	experienced	experience	VERB
ijtc-466	78	11	several	several	ADJ
ijtc-466	78	12	obstacles	obstacle	NOUN
ijtc-466	78	13	such	such	ADJ
ijtc-466	78	14	as	as	ADP
ijtc-466	78	15	the	the	DET
ijtc-466	78	16	interconnection	interconnection	NOUN
ijtc-466	78	17	of	of	ADP
ijtc-466	78	18	banking	banking	NOUN
ijtc-466	78	19	data	datum	NOUN
ijtc-466	78	20	and	and	CCONJ
ijtc-466	78	21	the	the	DET
ijtc-466	78	22	open	open	ADJ
ijtc-466	78	23	access	access	NOUN
ijtc-466	78	24	to	to	ADP
ijtc-466	78	25	financial	financial	ADJ
ijtc-466	78	26	flow	flow	NOUN
ijtc-466	78	27	statements	statement	NOUN
ijtc-466	78	28	of	of	ADP
ijtc-466	78	29	business	business	NOUN
ijtc-466	78	30	actors	actor	NOUN
ijtc-466	78	31	both	both	CCONJ
ijtc-466	78	32	established	establish	VERB
ijtc-466	78	33	and	and	CCONJ
ijtc-466	78	34	not	not	PART
ijtc-466	78	35	yet	yet	ADV
ijtc-466	78	36	established	establish	VERB
ijtc-466	78	37	,	,	PUNCT
ijtc-466	78	38	it	it	PRON
ijtc-466	78	39	is	be	AUX
ijtc-466	78	40	very	very	ADV
ijtc-466	78	41	important	important	ADJ
ijtc-466	78	42	to	to	PART
ijtc-466	78	43	measure	measure	VERB
ijtc-466	78	44	whether	whether	SCONJ
ijtc-466	78	45	the	the	DET
ijtc-466	78	46	entity	entity	NOUN
ijtc-466	78	47	is	be	AUX
ijtc-466	78	48	included	include	VERB
ijtc-466	78	49	in	in	ADP
ijtc-466	78	50	the	the	DET
ijtc-466	78	51	criteria	criterion	NOUN
ijtc-466	78	52	to	to	PART
ijtc-466	78	53	be	be	AUX
ijtc-466	78	54	designated	designate	VERB
ijtc-466	78	55	as	as	ADP
ijtc-466	78	56	a	a	DET
ijtc-466	78	57	pmse	pmse	ADJ
ijtc-466	78	58	vat	vat	NOUN
ijtc-466	78	59	collector	collector	NOUN
ijtc-466	78	60	.	.	PUNCT
ijtc-466	79	1	in	in	ADP
ijtc-466	79	2	addition	addition	NOUN
ijtc-466	79	3	,	,	PUNCT
ijtc-466	79	4	binding	bind	VERB
ijtc-466	79	5	sanctions	sanction	NOUN
ijtc-466	79	6	for	for	ADP
ijtc-466	79	7	business	business	NOUN
ijtc-466	79	8	actors	actor	NOUN
ijtc-466	79	9	that	that	PRON
ijtc-466	79	10	have	have	AUX
ijtc-466	79	11	been	be	AUX
ijtc-466	79	12	confirmed	confirm	VERB
ijtc-466	79	13	are	be	AUX
ijtc-466	79	14	considered	consider	VERB
ijtc-466	79	15	not	not	PART
ijtc-466	79	16	fully	fully	ADV
ijtc-466	79	17	optimal	optimal	ADJ
ijtc-466	79	18	.	.	PUNCT
ijtc-466	80	1	conclusion	conclusion	NOUN
ijtc-466	80	2	the	the	DET
ijtc-466	80	3	results	result	NOUN
ijtc-466	80	4	showed	show	VERB
ijtc-466	80	5	that	that	SCONJ
ijtc-466	80	6	vat	vat	NOUN
ijtc-466	80	7	receipts	receipt	NOUN
ijtc-466	80	8	decreased	decrease	VERB
ijtc-466	80	9	in	in	ADP
ijtc-466	80	10	2019	2019	NUM
ijtc-466	80	11	from	from	ADP
ijtc-466	80	12	the	the	DET
ijtc-466	80	13	previous	previous	ADJ
ijtc-466	80	14	year	year	NOUN
ijtc-466	80	15	of	of	ADP
ijtc-466	80	16	rp	rp	NOUN
ijtc-466	80	17	1,258,321,744,867	1,258,321,744,867	NUM
ijtc-466	80	18	to	to	ADP
ijtc-466	80	19	rp	rp	NOUN
ijtc-466	80	20	1,065,669,330,600	1,065,669,330,600	NUM
ijtc-466	80	21	due	due	ADJ
ijtc-466	80	22	to	to	PART
ijtc-466	80	23	covid	covid	VERB
ijtc-466	80	24	that	that	PRON
ijtc-466	80	25	hit	hit	VERB
ijtc-466	80	26	indonesia	indonesia	PROPN
ijtc-466	80	27	.	.	PUNCT
ijtc-466	81	1	the	the	DET
ijtc-466	81	2	government	government	NOUN
ijtc-466	81	3	is	be	AUX
ijtc-466	81	4	trying	try	VERB
ijtc-466	81	5	to	to	PART
ijtc-466	81	6	find	find	VERB
ijtc-466	81	7	other	other	ADJ
ijtc-466	81	8	sources	source	NOUN
ijtc-466	81	9	of	of	ADP
ijtc-466	81	10	tax	tax	NOUN
ijtc-466	81	11	,	,	PUNCT
ijtc-466	81	12	namely	namely	ADV
ijtc-466	81	13	with	with	ADP
ijtc-466	81	14	the	the	DET
ijtc-466	81	15	issuance	issuance	NOUN
ijtc-466	81	16	of	of	ADP
ijtc-466	81	17	48	48	NUM
ijtc-466	81	18	/	/	SYM
ijtc-466	81	19	pmk.03	pmk.03	NOUN
ijtc-466	81	20	/	/	SYM
ijtc-466	81	21	2020	2020	NUM
ijtc-466	81	22	then	then	ADV
ijtc-466	81	23	there	there	PRON
ijtc-466	81	24	is	be	VERB
ijtc-466	81	25	an	an	DET
ijtc-466	81	26	additional	additional	ADJ
ijtc-466	81	27	number	number	NOUN
ijtc-466	81	28	of	of	ADP
ijtc-466	81	29	psme	psme	ADJ
ijtc-466	81	30	taxpayers	taxpayer	NOUN
ijtc-466	81	31	in	in	ADP
ijtc-466	81	32	the	the	DET
ijtc-466	81	33	2020	2020	NUM
ijtc-466	81	34	period	period	NOUN
ijtc-466	81	35	increased	increase	VERB
ijtc-466	81	36	by	by	ADP
ijtc-466	81	37	51	51	NUM
ijtc-466	81	38	,	,	PUNCT
ijtc-466	81	39	then	then	ADV
ijtc-466	81	40	there	there	PRON
ijtc-466	81	41	is	be	VERB
ijtc-466	81	42	an	an	DET
ijtc-466	81	43	increase	increase	NOUN
ijtc-466	81	44	in	in	ADP
ijtc-466	81	45	pmse	pmse	ADJ
ijtc-466	81	46	vat	vat	NOUN
ijtc-466	81	47	taxpayers	taxpayer	NOUN
ijtc-466	81	48	every	every	DET
ijtc-466	81	49	semester	semester	NOUN
ijtc-466	81	50	,	,	PUNCT
ijtc-466	81	51	although	although	SCONJ
ijtc-466	81	52	the	the	DET
ijtc-466	81	53	increase	increase	NOUN
ijtc-466	81	54	decreases	decrease	VERB
ijtc-466	81	55	.	.	PUNCT
ijtc-466	82	1	however	however	ADV
ijtc-466	82	2	,	,	PUNCT
ijtc-466	82	3	psme	psme	ADJ
ijtc-466	82	4	vat	vat	NOUN
ijtc-466	82	5	receipts	receipt	NOUN
ijtc-466	82	6	tend	tend	VERB
ijtc-466	82	7	to	to	PART
ijtc-466	82	8	increase	increase	VERB
ijtc-466	82	9	every	every	DET
ijtc-466	82	10	semester	semester	NOUN
ijtc-466	82	11	.	.	PUNCT
ijtc-466	83	1	if	if	SCONJ
ijtc-466	83	2	viewed	view	VERB
ijtc-466	83	3	from	from	ADP
ijtc-466	83	4	the	the	DET
ijtc-466	83	5	level	level	NOUN
ijtc-466	83	6	of	of	ADP
ijtc-466	83	7	effectiveness	effectiveness	NOUN
ijtc-466	83	8	in	in	ADP
ijtc-466	83	9	2020	2020	NUM
ijtc-466	83	10	is	be	AUX
ijtc-466	83	11	very	very	ADV
ijtc-466	83	12	effective	effective	ADJ
ijtc-466	83	13	,	,	PUNCT
ijtc-466	83	14	as	as	ADV
ijtc-466	83	15	well	well	ADV
ijtc-466	83	16	as	as	ADP
ijtc-466	83	17	in	in	ADP
ijtc-466	83	18	the	the	DET
ijtc-466	83	19	period	period	NOUN
ijtc-466	83	20	2021	2021	NUM
ijtc-466	83	21	,	,	PUNCT
ijtc-466	83	22	per	per	ADP
ijtc-466	83	23	semester	semester	NOUN
ijtc-466	83	24	is	be	AUX
ijtc-466	83	25	very	very	ADV
ijtc-466	83	26	effective	effective	ADJ
ijtc-466	83	27	,	,	PUNCT
ijtc-466	83	28	the	the	DET
ijtc-466	83	29	application	application	NOUN
ijtc-466	83	30	of	of	ADP
ijtc-466	83	31	regulations	regulation	NOUN
ijtc-466	83	32	has	have	VERB
ijtc-466	83	33	several	several	ADJ
ijtc-466	83	34	weaknesses	weakness	NOUN
ijtc-466	83	35	,	,	PUNCT
ijtc-466	83	36	namely	namely	ADV
ijtc-466	83	37	related	relate	VERB
ijtc-466	83	38	to	to	ADP
ijtc-466	83	39	the	the	DET
ijtc-466	83	40	affirmation	affirmation	NOUN
ijtc-466	83	41	of	of	ADP
ijtc-466	83	42	sanctions	sanction	NOUN
ijtc-466	83	43	against	against	ADP
ijtc-466	83	44	collectors	collector	NOUN
ijtc-466	83	45	who	who	PRON
ijtc-466	83	46	are	be	AUX
ijtc-466	83	47	negligent	negligent	ADJ
ijtc-466	83	48	in	in	ADP
ijtc-466	83	49	carrying	carry	VERB
ijtc-466	83	50	out	out	ADP
ijtc-466	83	51	their	their	PRON
ijtc-466	83	52	tax	tax	NOUN
ijtc-466	83	53	obligations	obligation	NOUN
ijtc-466	83	54	and	and	CCONJ
ijtc-466	83	55	potential	potential	ADJ
ijtc-466	83	56	mining	mining	NOUN
ijtc-466	83	57	activities	activity	NOUN
ijtc-466	83	58	of	of	ADP
ijtc-466	83	59	business	business	NOUN
ijtc-466	83	60	actors	actor	NOUN
ijtc-466	83	61	who	who	PRON
ijtc-466	83	62	are	be	AUX
ijtc-466	83	63	ready	ready	ADJ
ijtc-466	83	64	to	to	PART
ijtc-466	83	65	be	be	AUX
ijtc-466	83	66	appointed	appoint	VERB
ijtc-466	83	67	as	as	ADP
ijtc-466	83	68	vat	vat	NOUN
ijtc-466	83	69	collectors	collector	NOUN
ijtc-466	83	70	of	of	ADP
ijtc-466	83	71	pmse	pmse	PROPN
ijtc-466	83	72	.	.	PUNCT
ijtc-466	84	1	in	in	ADP
ijtc-466	84	2	addition	addition	NOUN
ijtc-466	84	3	,	,	PUNCT
ijtc-466	84	4	public	public	ADJ
ijtc-466	84	5	awareness	awareness	NOUN
ijtc-466	84	6	about	about	ADP
ijtc-466	84	7	taxation	taxation	NOUN
ijtc-466	84	8	is	be	AUX
ijtc-466	84	9	still	still	ADV
ijtc-466	84	10	very	very	ADV
ijtc-466	84	11	low	low	ADJ
ijtc-466	84	12	,	,	PUNCT
ijtc-466	84	13	there	there	PRON
ijtc-466	84	14	are	be	VERB
ijtc-466	84	15	still	still	ADV
ijtc-466	84	16	many	many	ADJ
ijtc-466	84	17	users	user	NOUN
ijtc-466	84	18	who	who	PRON
ijtc-466	84	19	use	use	VERB
ijtc-466	84	20	the	the	DET
ijtc-466	84	21	service	service	NOUN
ijtc-466	84	22	for	for	ADP
ijtc-466	84	23	free	free	ADJ
ijtc-466	84	24	and	and	CCONJ
ijtc-466	84	25	also	also	ADV
ijtc-466	84	26	the	the	DET
ijtc-466	84	27	rise	rise	NOUN
ijtc-466	84	28	of	of	ADP
ijtc-466	84	29	piracy	piracy	NOUN
ijtc-466	84	30	,	,	PUNCT
ijtc-466	84	31	it	it	PRON
ijtc-466	84	32	more	more	ADV
ijtc-466	84	33	or	or	CCONJ
ijtc-466	84	34	less	less	ADV
ijtc-466	84	35	affects	affect	VERB
ijtc-466	84	36	the	the	DET
ijtc-466	84	37	number	number	NOUN
ijtc-466	84	38	of	of	ADP
ijtc-466	84	39	transactions	transaction	NOUN
ijtc-466	84	40	that	that	PRON
ijtc-466	84	41	can	can	AUX
ijtc-466	84	42	be	be	AUX
ijtc-466	84	43	subject	subject	ADJ
ijtc-466	84	44	to	to	ADP
ijtc-466	84	45	value	value	NOUN
ijtc-466	84	46	added	add	VERB
ijtc-466	84	47	tax	tax	NOUN
ijtc-466	84	48	.	.	PUNCT
ijtc-466	85	1	reference	reference	NOUN
ijtc-466	85	2	anggara	anggara	PROPN
ijtc-466	85	3	,	,	PUNCT
ijtc-466	85	4	s.	s.	PROPN
ijtc-466	85	5	,	,	PUNCT
ijtc-466	85	6	afiyah	afiyah	PROPN
ijtc-466	85	7	,	,	PUNCT
ijtc-466	85	8	s.	s.	PROPN
ijtc-466	85	9	,	,	PUNCT
ijtc-466	85	10	farida	farida	PROPN
ijtc-466	85	11	,	,	PUNCT
ijtc-466	85	12	a.	a.	PROPN
ijtc-466	85	13	s.	s.	PROPN
ijtc-466	85	14	,	,	PUNCT
ijtc-466	85	15	&	&	CCONJ
ijtc-466	85	16	muslim	muslim	PROPN
ijtc-466	85	17	,	,	PUNCT
ijtc-466	85	18	j.	j.	PROPN
ijtc-466	85	19	(	(	PUNCT
ijtc-466	85	20	2020	2020	NUM
ijtc-466	85	21	)	)	PUNCT
ijtc-466	85	22	.	.	PUNCT
ijtc-466	86	1	inovasi	inovasi	PROPN
ijtc-466	86	2	kebijakan	kebijakan	PROPN
ijtc-466	86	3	publik	publik	PROPN
ijtc-466	86	4	tentang	tentang	PROPN
ijtc-466	86	5	pencegahan	pencegahan	PROPN
ijtc-466	86	6	dan	dan	PROPN
ijtc-466	86	7	penanggulangan	penanggulangan	PROPN
ijtc-466	86	8	corona	corona	PROPN
ijtc-466	86	9	virus	virus	PROPN
ijtc-466	86	10	disease	disease	NOUN
ijtc-466	86	11	19	19	NUM
ijtc-466	86	12	(	(	PUNCT
ijtc-466	86	13	covid-19	covid-19	PROPN
ijtc-466	86	14	)	)	PUNCT
ijtc-466	86	15	di	di	NOUN
ijtc-466	86	16	jawa	jawa	PROPN
ijtc-466	86	17	barat	barat	PROPN
ijtc-466	86	18	.	.	PUNCT
ijtc-466	87	1	http://digilib.uinsgd.ac.id/30850/	http://digilib.uinsgd.ac.id/30850/	PROPN
ijtc-466	87	2	anugerah	anugerah	PROPN
ijtc-466	87	3	,	,	PUNCT
ijtc-466	87	4	a.	a.	PROPN
ijtc-466	87	5	r.	r.	PROPN
ijtc-466	87	6	,	,	PUNCT
ijtc-466	87	7	muttaqin	muttaqin	VERB
ijtc-466	87	8	,	,	PUNCT
ijtc-466	87	9	p.	p.	PROPN
ijtc-466	87	10	s.	s.	PROPN
ijtc-466	87	11	,	,	PUNCT
ijtc-466	87	12	&	&	CCONJ
ijtc-466	87	13	purnama	purnama	PROPN
ijtc-466	87	14	,	,	PUNCT
ijtc-466	87	15	d.	d.	PROPN
ijtc-466	87	16	a.	a.	PROPN
ijtc-466	87	17	(	(	PUNCT
ijtc-466	87	18	2021	2021	NUM
ijtc-466	87	19	)	)	PUNCT
ijtc-466	87	20	.	.	PUNCT
ijtc-466	88	1	effect	effect	NOUN
ijtc-466	88	2	of	of	ADP
ijtc-466	88	3	large	large	ADJ
ijtc-466	88	4	-	-	PUNCT
ijtc-466	88	5	scale	scale	NOUN
ijtc-466	88	6	social	social	ADJ
ijtc-466	88	7	restriction	restriction	NOUN
ijtc-466	88	8	(	(	PUNCT
ijtc-466	88	9	psbb	psbb	PROPN
ijtc-466	88	10	)	)	PUNCT
ijtc-466	88	11	during	during	ADP
ijtc-466	88	12	covid-19	covid-19	PROPN
ijtc-466	88	13	on	on	ADP
ijtc-466	88	14	outdoor	outdoor	ADJ
ijtc-466	88	15	air	air	NOUN
ijtc-466	88	16	quality	quality	NOUN
ijtc-466	88	17	:	:	PUNCT
ijtc-466	88	18	evidence	evidence	NOUN
ijtc-466	88	19	from	from	ADP
ijtc-466	88	20	five	five	NUM
ijtc-466	88	21	cities	city	NOUN
ijtc-466	88	22	in	in	ADP
ijtc-466	88	23	dki	dki	PROPN
ijtc-466	88	24	jakarta	jakarta	PROPN
ijtc-466	88	25	province	province	PROPN
ijtc-466	88	26	,	,	PUNCT
ijtc-466	88	27	indonesia	indonesia	PROPN
ijtc-466	88	28	.	.	PUNCT
ijtc-466	89	1	environmental	environmental	ADJ
ijtc-466	89	2	research	research	PROPN
ijtc-466	89	3	,	,	PUNCT
ijtc-466	89	4	197	197	NUM
ijtc-466	89	5	,	,	PUNCT
ijtc-466	89	6	111164	111164	NUM
ijtc-466	89	7	.	.	PUNCT
ijtc-466	90	1	https://doi.org/10.1016/j.envres.2021.111164	https://doi.org/10.1016/j.envres.2021.111164	NOUN
ijtc-466	90	2	arikunto	arikunto	ADP
ijtc-466	90	3	,	,	PUNCT
ijtc-466	90	4	s.	s.	PROPN
ijtc-466	90	5	(	(	PUNCT
ijtc-466	90	6	2013	2013	NUM
ijtc-466	90	7	)	)	PUNCT
ijtc-466	90	8	.	.	PUNCT
ijtc-466	91	1	prosedur	prosedur	PROPN
ijtc-466	91	2	penelitian	penelitian	NOUN
ijtc-466	91	3	:	:	PUNCT
ijtc-466	91	4	suatu	suatu	PROPN
ijtc-466	91	5	pendekatan	pendekatan	PROPN
ijtc-466	91	6	praktik	praktik	PROPN
ijtc-466	91	7	(	(	PUNCT
ijtc-466	91	8	8th	8th	ADJ
ijtc-466	91	9	ed	ed	NOUN
ijtc-466	91	10	.	.	PUNCT
ijtc-466	91	11	)	)	PUNCT
ijtc-466	91	12	.	.	PUNCT
ijtc-466	92	1	rineka	rineka	NOUN
ijtc-466	92	2	cipta	cipta	VERB
ijtc-466	92	3	.	.	PUNCT
ijtc-466	93	1	https://opac.perpusnas.go.id/detailopac.aspx?id=217760	https://opac.perpusnas.go.id/detailopac.aspx?id=217760	PRON
ijtc-466	93	2	ashraf	ashraf	PROPN
ijtc-466	93	3	,	,	PUNCT
ijtc-466	93	4	b.	b.	PROPN
ijtc-466	93	5	n.	n.	PROPN
ijtc-466	93	6	(	(	PUNCT
ijtc-466	93	7	2020	2020	NUM
ijtc-466	93	8	)	)	PUNCT
ijtc-466	93	9	.	.	PUNCT
ijtc-466	94	1	economic	economic	ADJ
ijtc-466	94	2	impact	impact	NOUN
ijtc-466	94	3	of	of	ADP
ijtc-466	94	4	government	government	NOUN
ijtc-466	94	5	interventions	intervention	NOUN
ijtc-466	94	6	during	during	ADP
ijtc-466	94	7	the	the	DET
ijtc-466	94	8	covid-19	covid-19	PROPN
ijtc-466	94	9	pandemic	pandemic	NOUN
ijtc-466	94	10	:	:	PUNCT
ijtc-466	94	11	international	international	ADJ
ijtc-466	94	12	evidence	evidence	NOUN
ijtc-466	94	13	from	from	ADP
ijtc-466	94	14	financial	financial	ADJ
ijtc-466	94	15	markets	market	NOUN
ijtc-466	94	16	.	.	PUNCT
ijtc-466	95	1	journal	journal	NOUN
ijtc-466	95	2	of	of	ADP
ijtc-466	95	3	behavioral	behavioral	ADJ
ijtc-466	95	4	and	and	CCONJ
ijtc-466	95	5	experimental	experimental	ADJ
ijtc-466	95	6	finance	finance	NOUN
ijtc-466	95	7	,	,	PUNCT
ijtc-466	95	8	27	27	NUM
ijtc-466	95	9	,	,	PUNCT
ijtc-466	95	10	100371	100371	NUM
ijtc-466	95	11	.	.	PUNCT
ijtc-466	96	1	https://doi.org/10.1016/j.jbef.2020.100371	https://doi.org/10.1016/j.jbef.2020.100371	PROPN
ijtc-466	96	2	aulawi	aulawi	PROPN
ijtc-466	96	3	,	,	PUNCT
ijtc-466	96	4	a.	a.	NOUN
ijtc-466	96	5	(	(	PUNCT
ijtc-466	96	6	2020	2020	NUM
ijtc-466	96	7	)	)	PUNCT
ijtc-466	96	8	.	.	PUNCT
ijtc-466	97	1	penerbitan	penerbitan	PROPN
ijtc-466	97	2	peraturan	peraturan	PROPN
ijtc-466	97	3	pemerintah	pemerintah	PROPN
ijtc-466	97	4	pengganti	pengganti	PROPN
ijtc-466	97	5	undang	undang	PROPN
ijtc-466	97	6	-	-	PUNCT
ijtc-466	97	7	undang	undang	PROPN
ijtc-466	97	8	nomor	nomor	PROPN
ijtc-466	97	9	1	1	NUM
ijtc-466	97	10	tahun	tahun	PROPN
ijtc-466	97	11	2020	2020	NUM
ijtc-466	97	12	sebagai	sebagai	PROPN
ijtc-466	97	13	strategi	strategi	PROPN
ijtc-466	97	14	kebijakan	kebijakan	PROPN
ijtc-466	97	15	pajak	pajak	ADV
ijtc-466	97	16	pemerintah	pemerintah	PROPN
ijtc-466	97	17	indonesia	indonesia	PROPN
ijtc-466	97	18	dalam	dalam	PROPN
ijtc-466	97	19	menghadapi	menghadapi	VERB
ijtc-466	97	20	dampak	dampak	PROPN
ijtc-466	97	21	pandemi	pandemi	ADP
ijtc-466	97	22	covid-19	covid-19	PROPN
ijtc-466	97	23	terhadap	terhadap	PROPN
ijtc-466	97	24	keuangan	keuangan	PROPN
ijtc-466	97	25	negara	negara	PROPN
ijtc-466	97	26	.	.	PUNCT
ijtc-466	98	1	progress	progress	NOUN
ijtc-466	98	2	:	:	PUNCT
ijtc-466	98	3	jurnal	jurnal	ADJ
ijtc-466	98	4	pendidikan	pendidikan	PROPN
ijtc-466	98	5	,	,	PUNCT
ijtc-466	98	6	akuntansi	akuntansi	PROPN
ijtc-466	98	7	dan	dan	PROPN
ijtc-466	98	8	keuangan	keuangan	PROPN
ijtc-466	98	9	,	,	PUNCT
ijtc-466	98	10	3(2	3(2	NUM
ijtc-466	98	11	)	)	PUNCT
ijtc-466	98	12	,	,	PUNCT
ijtc-466	98	13	110–132	110–132	NUM
ijtc-466	98	14	.	.	PUNCT
ijtc-466	99	1	https://doi.org/10.47080/progress.v3i2.936	https://doi.org/10.47080/progress.v3i2.936	PROPN
ijtc-466	99	2	bai	bai	PROPN
ijtc-466	99	3	,	,	PUNCT
ijtc-466	99	4	c.	c.	PROPN
ijtc-466	99	5	,	,	PUNCT
ijtc-466	99	6	quayson	quayson	NOUN
ijtc-466	99	7	,	,	PUNCT
ijtc-466	99	8	m.	m.	NOUN
ijtc-466	99	9	,	,	PUNCT
ijtc-466	99	10	&	&	CCONJ
ijtc-466	99	11	sarkis	sarkis	PROPN
ijtc-466	99	12	,	,	PUNCT
ijtc-466	99	13	j.	j.	PROPN
ijtc-466	99	14	(	(	PUNCT
ijtc-466	99	15	2021	2021	NUM
ijtc-466	99	16	)	)	PUNCT
ijtc-466	99	17	.	.	PUNCT
ijtc-466	100	1	covid-19	covid-19	PROPN
ijtc-466	100	2	pandemic	pandemic	ADJ
ijtc-466	100	3	digitization	digitization	NOUN
ijtc-466	100	4	lesson	lesson	NOUN
ijtc-466	100	5	for	for	ADP
ijtc-466	100	6	sustainable	sustainable	ADJ
ijtc-466	100	7	development	development	NOUN
ijtc-466	100	8	of	of	ADP
ijtc-466	100	9	micro	micro	NOUN
ijtc-466	100	10	-	-	ADJ
ijtc-466	100	11	and	and	CCONJ
ijtc-466	100	12	smallenterprises	smallenterprise	NOUN
ijtc-466	100	13	.	.	PUNCT
ijtc-466	101	1	sustainable	sustainable	ADJ
ijtc-466	101	2	production	production	NOUN
ijtc-466	101	3	and	and	CCONJ
ijtc-466	101	4	consumption	consumption	NOUN
ijtc-466	101	5	,	,	PUNCT
ijtc-466	101	6	27	27	NUM
ijtc-466	101	7	,	,	PUNCT
ijtc-466	101	8	1989–2001	1989–2001	NUM
ijtc-466	101	9	.	.	PUNCT
ijtc-466	102	1	https://doi.org/10.1016/j.spc.2021.04.035	https://doi.org/10.1016/j.spc.2021.04.035	PROPN
ijtc-466	102	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-466	102	3	effectiveness	effectiveness	NOUN
ijtc-466	102	4	of	of	ADP
ijtc-466	102	5	pmse	pmse	ADJ
ijtc-466	102	6	vat	vat	NOUN
ijtc-466	102	7	in	in	ADP
ijtc-466	102	8	the	the	DET
ijtc-466	102	9	new	new	ADJ
ijtc-466	102	10	normal	normal	ADJ
ijtc-466	102	11	era	era	NOUN
ijtc-466	102	12	in	in	ADP
ijtc-466	102	13	kpp	kpp	PROPN
ijtc-466	102	14	badan	badan	PROPN
ijtc-466	102	15	dan	dan	PROPN
ijtc-466	102	16	orang	orang	PROPN
ijtc-466	102	17	asing	asing	PROPN
ijtc-466	102	18	(	(	PUNCT
ijtc-466	102	19	kpp	kpp	PROPN
ijtc-466	102	20	badora	badora	PROPN
ijtc-466	102	21	)	)	PUNCT
ijtc-466	102	22	agung	agung	PROPN
ijtc-466	102	23	,	,	PUNCT
ijtc-466	102	24	andayani	andayani	ADJ
ijtc-466	102	25	,	,	PUNCT
ijtc-466	102	26	and	and	CCONJ
ijtc-466	102	27	kumala	kumala	PROPN
ijtc-466	102	28	159	159	NUM
ijtc-466	102	29	|	|	ADV
ijtc-466	102	30	ilomata	ilomata	PROPN
ijtc-466	102	31	international	international	ADJ
ijtc-466	102	32	journal	journal	NOUN
ijtc-466	102	33	of	of	ADP
ijtc-466	102	34	tax	tax	PROPN
ijtc-466	102	35	&	&	CCONJ
ijtc-466	102	36	accounting	accounting	PROPN
ijtc-466	102	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	102	38	brodeur	brodeur	PROPN
ijtc-466	102	39	,	,	PUNCT
ijtc-466	102	40	m.	m.	NOUN
ijtc-466	102	41	,	,	PUNCT
ijtc-466	102	42	audette	audette	NOUN
ijtc-466	102	43	-	-	PUNCT
ijtc-466	102	44	chapdelaine	chapdelaine	PROPN
ijtc-466	102	45	,	,	PUNCT
ijtc-466	102	46	s.	s.	PROPN
ijtc-466	102	47	,	,	PUNCT
ijtc-466	102	48	savard	savard	PROPN
ijtc-466	102	49	,	,	PUNCT
ijtc-466	102	50	a.-c	a.-c	PROPN
ijtc-466	102	51	.	.	PROPN
ijtc-466	102	52	,	,	PUNCT
ijtc-466	102	53	&	&	CCONJ
ijtc-466	102	54	kairouz	kairouz	PROPN
ijtc-466	102	55	,	,	PUNCT
ijtc-466	102	56	s.	s.	PROPN
ijtc-466	102	57	(	(	PUNCT
ijtc-466	102	58	2021	2021	NUM
ijtc-466	102	59	)	)	PUNCT
ijtc-466	102	60	.	.	PUNCT
ijtc-466	103	1	gambling	gambling	NOUN
ijtc-466	103	2	and	and	CCONJ
ijtc-466	103	3	the	the	DET
ijtc-466	103	4	covid-19	covid-19	PROPN
ijtc-466	103	5	pandemic	pandemic	NOUN
ijtc-466	103	6	:	:	PUNCT
ijtc-466	103	7	a	a	DET
ijtc-466	103	8	scoping	scope	VERB
ijtc-466	103	9	review	review	NOUN
ijtc-466	103	10	.	.	PUNCT
ijtc-466	104	1	progress	progress	NOUN
ijtc-466	104	2	in	in	ADP
ijtc-466	104	3	neuro	neuro	NOUN
ijtc-466	104	4	-	-	PUNCT
ijtc-466	104	5	psychopharmacology	psychopharmacology	NOUN
ijtc-466	104	6	and	and	CCONJ
ijtc-466	104	7	biological	biological	ADJ
ijtc-466	104	8	psychiatry	psychiatry	NOUN
ijtc-466	104	9	,	,	PUNCT
ijtc-466	104	10	111	111	NUM
ijtc-466	104	11	,	,	PUNCT
ijtc-466	104	12	110389	110389	NUM
ijtc-466	104	13	.	.	PUNCT
ijtc-466	105	1	https://doi.org/10.1016/j.pnpbp.2021.110389	https://doi.org/10.1016/j.pnpbp.2021.110389	PROPN
ijtc-466	105	2	bunn	bunn	PROPN
ijtc-466	105	3	,	,	PUNCT
ijtc-466	105	4	d.	d.	PROPN
ijtc-466	105	5	,	,	PUNCT
ijtc-466	105	6	asen	asen	PROPN
ijtc-466	105	7	,	,	PUNCT
ijtc-466	105	8	e.	e.	PROPN
ijtc-466	105	9	,	,	PUNCT
ijtc-466	105	10	&	&	CCONJ
ijtc-466	105	11	enache	enache	PROPN
ijtc-466	105	12	,	,	PUNCT
ijtc-466	105	13	c.	c.	PROPN
ijtc-466	105	14	(	(	PUNCT
ijtc-466	105	15	2020	2020	NUM
ijtc-466	105	16	)	)	PUNCT
ijtc-466	105	17	.	.	PUNCT
ijtc-466	106	1	digital	digital	ADJ
ijtc-466	106	2	taxation	taxation	NOUN
ijtc-466	106	3	around	around	ADP
ijtc-466	106	4	the	the	DET
ijtc-466	106	5	world	world	NOUN
ijtc-466	106	6	.	.	PUNCT
ijtc-466	107	1	https://taxfoundation.org/digital-tax/	https://taxfoundation.org/digital-tax/	PROPN
ijtc-466	107	2	cunningham	cunningham	PROPN
ijtc-466	107	3	,	,	PUNCT
ijtc-466	107	4	c.	c.	PROPN
ijtc-466	107	5	,	,	PUNCT
ijtc-466	107	6	&	&	CCONJ
ijtc-466	107	7	tynan	tynan	PROPN
ijtc-466	107	8	,	,	PUNCT
ijtc-466	107	9	c.	c.	PROPN
ijtc-466	107	10	(	(	PUNCT
ijtc-466	107	11	1993	1993	NUM
ijtc-466	107	12	)	)	PUNCT
ijtc-466	107	13	.	.	PUNCT
ijtc-466	108	1	electronic	electronic	ADJ
ijtc-466	108	2	trading	trading	NOUN
ijtc-466	108	3	,	,	PUNCT
ijtc-466	108	4	interorganizational	interorganizational	ADJ
ijtc-466	108	5	systems	system	NOUN
ijtc-466	108	6	and	and	CCONJ
ijtc-466	108	7	the	the	DET
ijtc-466	108	8	nature	nature	NOUN
ijtc-466	108	9	of	of	ADP
ijtc-466	108	10	buyer	buyer	NOUN
ijtc-466	108	11	-	-	PUNCT
ijtc-466	108	12	seller	seller	NOUN
ijtc-466	108	13	relationships	relationship	NOUN
ijtc-466	108	14	:	:	PUNCT
ijtc-466	108	15	the	the	DET
ijtc-466	108	16	need	need	NOUN
ijtc-466	108	17	for	for	ADP
ijtc-466	108	18	a	a	DET
ijtc-466	108	19	network	network	NOUN
ijtc-466	108	20	perspective	perspective	NOUN
ijtc-466	108	21	.	.	PUNCT
ijtc-466	109	1	international	international	ADJ
ijtc-466	109	2	journal	journal	PROPN
ijtc-466	109	3	of	of	ADP
ijtc-466	109	4	information	information	NOUN
ijtc-466	109	5	management	management	NOUN
ijtc-466	109	6	,	,	PUNCT
ijtc-466	109	7	13(1	13(1	NUM
ijtc-466	109	8	)	)	PUNCT
ijtc-466	109	9	,	,	PUNCT
ijtc-466	109	10	3–28	3–28	PROPN
ijtc-466	109	11	.	.	PUNCT
ijtc-466	110	1	https://doi.org/10.1016/0268-4012(93)90044-5	https://doi.org/10.1016/0268-4012(93)90044-5	PROPN
ijtc-466	110	2	dai	dai	PROPN
ijtc-466	110	3	,	,	PUNCT
ijtc-466	110	4	r.	r.	PROPN
ijtc-466	110	5	,	,	PUNCT
ijtc-466	110	6	feng	feng	PROPN
ijtc-466	110	7	,	,	PUNCT
ijtc-466	110	8	h.	h.	PROPN
ijtc-466	110	9	,	,	PUNCT
ijtc-466	110	10	hu	hu	PROPN
ijtc-466	110	11	,	,	PUNCT
ijtc-466	110	12	j.	j.	PROPN
ijtc-466	110	13	,	,	PUNCT
ijtc-466	110	14	jin	jin	PROPN
ijtc-466	110	15	,	,	PUNCT
ijtc-466	110	16	q.	q.	PROPN
ijtc-466	110	17	,	,	PUNCT
ijtc-466	110	18	li	li	PROPN
ijtc-466	110	19	,	,	PUNCT
ijtc-466	110	20	h.	h.	PROPN
ijtc-466	110	21	,	,	PUNCT
ijtc-466	110	22	wang	wang	PROPN
ijtc-466	110	23	,	,	PUNCT
ijtc-466	110	24	r.	r.	PROPN
ijtc-466	110	25	,	,	PUNCT
ijtc-466	110	26	wang	wang	PROPN
ijtc-466	110	27	,	,	PUNCT
ijtc-466	110	28	r.	r.	PROPN
ijtc-466	110	29	,	,	PUNCT
ijtc-466	110	30	xu	xu	PROPN
ijtc-466	110	31	,	,	PUNCT
ijtc-466	110	32	l.	l.	PROPN
ijtc-466	110	33	,	,	PUNCT
ijtc-466	110	34	&	&	CCONJ
ijtc-466	110	35	zhang	zhang	PROPN
ijtc-466	110	36	,	,	PUNCT
ijtc-466	110	37	x.	x.	NOUN
ijtc-466	110	38	(	(	PUNCT
ijtc-466	110	39	2021	2021	NUM
ijtc-466	110	40	)	)	PUNCT
ijtc-466	110	41	.	.	PUNCT
ijtc-466	111	1	the	the	DET
ijtc-466	111	2	impact	impact	NOUN
ijtc-466	111	3	of	of	ADP
ijtc-466	111	4	covid-19	covid-19	PROPN
ijtc-466	111	5	on	on	ADP
ijtc-466	111	6	small	small	ADJ
ijtc-466	111	7	and	and	CCONJ
ijtc-466	111	8	medium	medium	ADJ
ijtc-466	111	9	-	-	PUNCT
ijtc-466	111	10	sized	sized	ADJ
ijtc-466	111	11	enterprises	enterprise	NOUN
ijtc-466	111	12	(	(	PUNCT
ijtc-466	111	13	smes	sme	NOUN
ijtc-466	111	14	):	):	PUNCT
ijtc-466	111	15	evidence	evidence	NOUN
ijtc-466	111	16	from	from	ADP
ijtc-466	111	17	twowave	twowave	ADJ
ijtc-466	111	18	phone	phone	NOUN
ijtc-466	111	19	surveys	survey	NOUN
ijtc-466	111	20	in	in	ADP
ijtc-466	111	21	china	china	PROPN
ijtc-466	111	22	.	.	PUNCT
ijtc-466	112	1	china	china	PROPN
ijtc-466	112	2	economic	economic	PROPN
ijtc-466	112	3	review	review	PROPN
ijtc-466	112	4	,	,	PUNCT
ijtc-466	112	5	67	67	NUM
ijtc-466	112	6	,	,	PUNCT
ijtc-466	112	7	101607	101607	NUM
ijtc-466	112	8	.	.	PUNCT
ijtc-466	113	1	https://doi.org/10.1016/j.chieco.2021.101607	https://doi.org/10.1016/j.chieco.2021.101607	ADJ
ijtc-466	113	2	ding	ding	PROPN
ijtc-466	113	3	,	,	PUNCT
ijtc-466	113	4	l.	l.	PROPN
ijtc-466	113	5	,	,	PUNCT
ijtc-466	113	6	&	&	CCONJ
ijtc-466	113	7	hiltrop	hiltrop	PROPN
ijtc-466	113	8	,	,	PUNCT
ijtc-466	113	9	j.	j.	PROPN
ijtc-466	113	10	(	(	PUNCT
ijtc-466	113	11	2010	2010	NUM
ijtc-466	113	12	)	)	PUNCT
ijtc-466	113	13	.	.	PUNCT
ijtc-466	114	1	the	the	DET
ijtc-466	114	2	electronic	electronic	ADJ
ijtc-466	114	3	trading	trading	NOUN
ijtc-466	114	4	systems	system	NOUN
ijtc-466	114	5	and	and	CCONJ
ijtc-466	114	6	bid	bid	NOUN
ijtc-466	114	7	-	-	PUNCT
ijtc-466	114	8	ask	ask	VERB
ijtc-466	114	9	spreads	spread	NOUN
ijtc-466	114	10	in	in	ADP
ijtc-466	114	11	the	the	DET
ijtc-466	114	12	foreign	foreign	ADJ
ijtc-466	114	13	exchange	exchange	NOUN
ijtc-466	114	14	market	market	NOUN
ijtc-466	114	15	.	.	PUNCT
ijtc-466	115	1	journal	journal	PROPN
ijtc-466	115	2	of	of	ADP
ijtc-466	115	3	international	international	ADJ
ijtc-466	115	4	financial	financial	ADJ
ijtc-466	115	5	markets	market	NOUN
ijtc-466	115	6	,	,	PUNCT
ijtc-466	115	7	institutions	institution	NOUN
ijtc-466	115	8	and	and	CCONJ
ijtc-466	115	9	money	money	NOUN
ijtc-466	115	10	,	,	PUNCT
ijtc-466	115	11	20(4	20(4	NOUN
ijtc-466	115	12	)	)	PUNCT
ijtc-466	115	13	,	,	PUNCT
ijtc-466	115	14	323	323	NUM
ijtc-466	115	15	–	–	PUNCT
ijtc-466	115	16	345	345	NUM
ijtc-466	115	17	.	.	PUNCT
ijtc-466	116	1	https://doi.org/10.1016/j.intfin.2010.04.002	https://doi.org/10.1016/j.intfin.2010.04.002	PROPN
ijtc-466	116	2	goolsbee	goolsbee	PROPN
ijtc-466	116	3	,	,	PUNCT
ijtc-466	116	4	a.	a.	NOUN
ijtc-466	116	5	(	(	PUNCT
ijtc-466	116	6	2001	2001	NUM
ijtc-466	116	7	)	)	PUNCT
ijtc-466	116	8	.	.	PUNCT
ijtc-466	117	1	the	the	DET
ijtc-466	117	2	implications	implication	NOUN
ijtc-466	117	3	of	of	ADP
ijtc-466	117	4	electronic	electronic	ADJ
ijtc-466	117	5	commerce	commerce	NOUN
ijtc-466	117	6	for	for	ADP
ijtc-466	117	7	fiscal	fiscal	ADJ
ijtc-466	117	8	policy	policy	NOUN
ijtc-466	117	9	(	(	PUNCT
ijtc-466	117	10	and	and	CCONJ
ijtc-466	117	11	vice	vice	ADV
ijtc-466	117	12	versa	versa	ADV
ijtc-466	117	13	)	)	PUNCT
ijtc-466	117	14	.	.	PUNCT
ijtc-466	118	1	journal	journal	NOUN
ijtc-466	118	2	of	of	ADP
ijtc-466	118	3	economic	economic	ADJ
ijtc-466	118	4	perspectives	perspective	NOUN
ijtc-466	118	5	,	,	PUNCT
ijtc-466	118	6	15(1	15(1	NUM
ijtc-466	118	7	)	)	PUNCT
ijtc-466	118	8	,	,	PUNCT
ijtc-466	118	9	13–24	13–24	NUM
ijtc-466	118	10	.	.	PUNCT
ijtc-466	119	1	https://doi.org/10.1257/jep.15.1.13	https://doi.org/10.1257/jep.15.1.13	NOUN
ijtc-466	119	2	górska	górska	PROPN
ijtc-466	119	3	,	,	PUNCT
ijtc-466	119	4	a.	a.	NOUN
ijtc-466	119	5	,	,	PUNCT
ijtc-466	119	6	dobija	dobija	ADJ
ijtc-466	119	7	,	,	PUNCT
ijtc-466	119	8	d.	d.	PROPN
ijtc-466	119	9	,	,	PUNCT
ijtc-466	119	10	grossi	grossi	PROPN
ijtc-466	119	11	,	,	PUNCT
ijtc-466	119	12	g.	g.	PROPN
ijtc-466	119	13	,	,	PUNCT
ijtc-466	119	14	&	&	CCONJ
ijtc-466	119	15	staniszewska	staniszewska	PROPN
ijtc-466	119	16	,	,	PUNCT
ijtc-466	119	17	z.	z.	PROPN
ijtc-466	119	18	(	(	PUNCT
ijtc-466	119	19	2021	2021	NUM
ijtc-466	119	20	)	)	PUNCT
ijtc-466	119	21	.	.	PUNCT
ijtc-466	120	1	getting	get	VERB
ijtc-466	120	2	through	through	ADP
ijtc-466	120	3	covid-19	covid-19	PROPN
ijtc-466	120	4	together	together	ADV
ijtc-466	120	5	:	:	PUNCT
ijtc-466	120	6	understanding	understand	VERB
ijtc-466	120	7	local	local	ADJ
ijtc-466	120	8	governments	government	NOUN
ijtc-466	120	9	’	’	PART
ijtc-466	120	10	social	social	ADJ
ijtc-466	120	11	media	medium	NOUN
ijtc-466	120	12	communication	communication	NOUN
ijtc-466	120	13	.	.	PUNCT
ijtc-466	121	1	cities	city	NOUN
ijtc-466	121	2	,	,	PUNCT
ijtc-466	121	3	103453	103453	NUM
ijtc-466	121	4	.	.	PUNCT
ijtc-466	122	1	https://doi.org/10.1016/j.cities.2021.103453	https://doi.org/10.1016/j.cities.2021.103453	PROPN
ijtc-466	122	2	gupta	gupta	PROPN
ijtc-466	122	3	,	,	PUNCT
ijtc-466	122	4	v.	v.	PROPN
ijtc-466	122	5	,	,	PUNCT
ijtc-466	122	6	santosh	santosh	PROPN
ijtc-466	122	7	,	,	PUNCT
ijtc-466	122	8	k.	k.	PROPN
ijtc-466	122	9	,	,	PUNCT
ijtc-466	122	10	arora	arora	PROPN
ijtc-466	122	11	,	,	PUNCT
ijtc-466	122	12	r.	r.	PROPN
ijtc-466	122	13	,	,	PUNCT
ijtc-466	122	14	ciano	ciano	PROPN
ijtc-466	122	15	,	,	PUNCT
ijtc-466	122	16	t.	t.	PROPN
ijtc-466	122	17	,	,	PUNCT
ijtc-466	122	18	kalid	kalid	PROPN
ijtc-466	122	19	,	,	PUNCT
ijtc-466	122	20	k.	k.	PROPN
ijtc-466	122	21	s.	s.	PROPN
ijtc-466	122	22	,	,	PUNCT
ijtc-466	122	23	&	&	CCONJ
ijtc-466	122	24	mohan	mohan	PROPN
ijtc-466	122	25	,	,	PUNCT
ijtc-466	122	26	s.	s.	PROPN
ijtc-466	122	27	(	(	PUNCT
ijtc-466	122	28	2022	2022	NUM
ijtc-466	122	29	)	)	PUNCT
ijtc-466	122	30	.	.	PUNCT
ijtc-466	123	1	socioeconomic	socioeconomic	ADJ
ijtc-466	123	2	impact	impact	NOUN
ijtc-466	123	3	due	due	ADP
ijtc-466	123	4	to	to	ADP
ijtc-466	123	5	covid-19	covid-19	PROPN
ijtc-466	123	6	:	:	PUNCT
ijtc-466	123	7	an	an	DET
ijtc-466	123	8	empirical	empirical	ADJ
ijtc-466	123	9	assessment	assessment	NOUN
ijtc-466	123	10	.	.	PUNCT
ijtc-466	124	1	information	information	NOUN
ijtc-466	124	2	processing	processing	NOUN
ijtc-466	124	3	&	&	CCONJ
ijtc-466	124	4	management	management	NOUN
ijtc-466	124	5	,	,	PUNCT
ijtc-466	124	6	59(2	59(2	NUM
ijtc-466	124	7	)	)	PUNCT
ijtc-466	124	8	,	,	PUNCT
ijtc-466	124	9	102810	102810	NUM
ijtc-466	124	10	.	.	PUNCT
ijtc-466	125	1	https://doi.org/10.1016/j.ipm.2021.102810	https://doi.org/10.1016/j.ipm.2021.102810	PROPN
ijtc-466	125	2	han	han	PROPN
ijtc-466	125	3	,	,	PUNCT
ijtc-466	125	4	j.	j.	PROPN
ijtc-466	125	5	,	,	PUNCT
ijtc-466	125	6	meyer	meyer	PROPN
ijtc-466	125	7	,	,	PUNCT
ijtc-466	125	8	b.	b.	PROPN
ijtc-466	125	9	,	,	PUNCT
ijtc-466	125	10	&	&	CCONJ
ijtc-466	125	11	sullivan	sullivan	PROPN
ijtc-466	125	12	,	,	PUNCT
ijtc-466	125	13	j.	j.	PROPN
ijtc-466	125	14	(	(	PUNCT
ijtc-466	125	15	2020	2020	NUM
ijtc-466	125	16	)	)	PUNCT
ijtc-466	125	17	.	.	PUNCT
ijtc-466	126	1	income	income	NOUN
ijtc-466	126	2	and	and	CCONJ
ijtc-466	126	3	poverty	poverty	NOUN
ijtc-466	126	4	in	in	ADP
ijtc-466	126	5	the	the	DET
ijtc-466	126	6	covid-19	covid-19	PROPN
ijtc-466	126	7	pandemic	pandemic	NOUN
ijtc-466	126	8	.	.	PUNCT
ijtc-466	127	1	https://doi.org/10.3386/w27729	https://doi.org/10.3386/w27729	NUM
ijtc-466	127	2	hu	hu	PROPN
ijtc-466	127	3	,	,	PUNCT
ijtc-466	127	4	j.	j.	PROPN
ijtc-466	127	5	,	,	PUNCT
ijtc-466	127	6	zhu	zhu	PROPN
ijtc-466	127	7	,	,	PUNCT
ijtc-466	127	8	p.	p.	PROPN
ijtc-466	127	9	,	,	PUNCT
ijtc-466	127	10	qi	qi	PROPN
ijtc-466	127	11	,	,	PUNCT
ijtc-466	127	12	y.	y.	PROPN
ijtc-466	127	13	,	,	PUNCT
ijtc-466	127	14	zhu	zhu	PROPN
ijtc-466	127	15	,	,	PUNCT
ijtc-466	127	16	q.	q.	PROPN
ijtc-466	127	17	,	,	PUNCT
ijtc-466	127	18	&	&	CCONJ
ijtc-466	127	19	li	li	PROPN
ijtc-466	127	20	,	,	PUNCT
ijtc-466	127	21	x.	x.	NOUN
ijtc-466	127	22	(	(	PUNCT
ijtc-466	127	23	2022	2022	NUM
ijtc-466	127	24	)	)	PUNCT
ijtc-466	127	25	.	.	PUNCT
ijtc-466	128	1	a	a	DET
ijtc-466	128	2	patent	patent	NOUN
ijtc-466	128	3	registration	registration	NOUN
ijtc-466	128	4	and	and	CCONJ
ijtc-466	128	5	trading	trading	NOUN
ijtc-466	128	6	system	system	NOUN
ijtc-466	128	7	based	base	VERB
ijtc-466	128	8	on	on	ADP
ijtc-466	128	9	blockchain	blockchain	PROPN
ijtc-466	128	10	.	.	PUNCT
ijtc-466	129	1	expert	expert	NOUN
ijtc-466	129	2	systems	system	NOUN
ijtc-466	129	3	with	with	ADP
ijtc-466	129	4	applications	application	NOUN
ijtc-466	129	5	,	,	PUNCT
ijtc-466	129	6	201	201	NUM
ijtc-466	129	7	,	,	PUNCT
ijtc-466	129	8	117094	117094	NUM
ijtc-466	129	9	.	.	PUNCT
ijtc-466	130	1	https://doi.org/10.1016/j.eswa.2022.117094	https://doi.org/10.1016/j.eswa.2022.117094	PROPN
ijtc-466	130	2	käppi	käppi	PROPN
ijtc-466	130	3	,	,	PUNCT
ijtc-466	130	4	j.	j.	PROPN
ijtc-466	130	5	,	,	PUNCT
ijtc-466	130	6	&	&	CCONJ
ijtc-466	130	7	siivonen	siivonen	PROPN
ijtc-466	130	8	,	,	PUNCT
ijtc-466	130	9	r.	r.	PROPN
ijtc-466	130	10	(	(	PUNCT
ijtc-466	130	11	2000	2000	NUM
ijtc-466	130	12	)	)	PUNCT
ijtc-466	130	13	.	.	PUNCT
ijtc-466	131	1	market	market	NOUN
ijtc-466	131	2	liquidity	liquidity	NOUN
ijtc-466	131	3	and	and	CCONJ
ijtc-466	131	4	depth	depth	NOUN
ijtc-466	131	5	on	on	ADP
ijtc-466	131	6	two	two	NUM
ijtc-466	131	7	different	different	ADJ
ijtc-466	131	8	electronic	electronic	ADJ
ijtc-466	131	9	trading	trading	NOUN
ijtc-466	131	10	systems	system	NOUN
ijtc-466	131	11	.	.	PUNCT
ijtc-466	132	1	journal	journal	NOUN
ijtc-466	132	2	of	of	ADP
ijtc-466	132	3	financial	financial	ADJ
ijtc-466	132	4	markets	market	NOUN
ijtc-466	132	5	,	,	PUNCT
ijtc-466	132	6	3(4	3(4	NUM
ijtc-466	132	7	)	)	PUNCT
ijtc-466	132	8	,	,	PUNCT
ijtc-466	132	9	389–402	389–402	NUM
ijtc-466	132	10	.	.	PUNCT
ijtc-466	133	1	https://doi.org/10.1016/s13864181(00)00012-4	https://doi.org/10.1016/s13864181(00)00012-4	PROPN
ijtc-466	133	2	kumala	kumala	PROPN
ijtc-466	133	3	,	,	PUNCT
ijtc-466	133	4	r.	r.	PROPN
ijtc-466	133	5	,	,	PUNCT
ijtc-466	133	6	&	&	CCONJ
ijtc-466	133	7	junaidi	junaidi	PROPN
ijtc-466	133	8	,	,	PUNCT
ijtc-466	133	9	a.	a.	NOUN
ijtc-466	133	10	(	(	PUNCT
ijtc-466	133	11	2020	2020	NUM
ijtc-466	133	12	)	)	PUNCT
ijtc-466	133	13	.	.	PUNCT
ijtc-466	134	1	strategi	strategi	PROPN
ijtc-466	134	2	bisnis	bisnis	PROPN
ijtc-466	134	3	dan	dan	PROPN
ijtc-466	134	4	pemanfaatan	pemanfaatan	PROPN
ijtc-466	134	5	kebijakan	kebijakan	PROPN
ijtc-466	134	6	pajak	pajak	PROPN
ijtc-466	134	7	di	di	PROPN
ijtc-466	134	8	masa	masa	PROPN
ijtc-466	134	9	pandemi	pandemi	ADP
ijtc-466	134	10	covid-19	covid-19	PROPN
ijtc-466	134	11	dan	dan	PROPN
ijtc-466	134	12	era	era	NOUN
ijtc-466	134	13	new	new	ADJ
ijtc-466	134	14	normal	normal	ADJ
ijtc-466	134	15	(	(	PUNCT
ijtc-466	134	16	studi	studi	PROPN
ijtc-466	134	17	kasus	kasus	PROPN
ijtc-466	134	18	pelaku	pelaku	PROPN
ijtc-466	134	19	ukm	ukm	PROPN
ijtc-466	134	20	marketplace	marketplace	PROPN
ijtc-466	134	21	)	)	PUNCT
ijtc-466	134	22	.	.	PUNCT
ijtc-466	135	1	prosiding	proside	VERB
ijtc-466	135	2	seminar	seminar	NOUN
ijtc-466	135	3	stiami	stiami	NOUN
ijtc-466	135	4	,	,	PUNCT
ijtc-466	135	5	7(2	7(2	NUM
ijtc-466	135	6	)	)	PUNCT
ijtc-466	135	7	,	,	PUNCT
ijtc-466	135	8	98–103	98–103	NUM
ijtc-466	135	9	.	.	PUNCT
ijtc-466	135	10	https://ojs.stiami.ac.id/index.php/ps/article/view/960	https://ojs.stiami.ac.id/index.php/ps/article/view/960	PROPN
ijtc-466	135	11	liao	liao	PROPN
ijtc-466	135	12	,	,	PUNCT
ijtc-466	135	13	h.-c	h.-c	PROPN
ijtc-466	135	14	.	.	PUNCT
ijtc-466	135	15	,	,	PUNCT
ijtc-466	135	16	lee	lee	PROPN
ijtc-466	135	17	,	,	PUNCT
ijtc-466	135	18	y.-h	y.-h	PROPN
ijtc-466	135	19	.	.	PROPN
ijtc-466	135	20	,	,	PUNCT
ijtc-466	135	21	&	&	CCONJ
ijtc-466	135	22	suen	suen	PROPN
ijtc-466	135	23	,	,	PUNCT
ijtc-466	135	24	y.-b	y.-b	PROPN
ijtc-466	135	25	.	.	PUNCT
ijtc-466	136	1	(	(	PUNCT
ijtc-466	136	2	2008	2008	NUM
ijtc-466	136	3	)	)	PUNCT
ijtc-466	136	4	.	.	PUNCT
ijtc-466	137	1	electronic	electronic	ADJ
ijtc-466	137	2	trading	trading	NOUN
ijtc-466	137	3	system	system	NOUN
ijtc-466	137	4	and	and	CCONJ
ijtc-466	137	5	returns	return	VERB
ijtc-466	137	6	volatility	volatility	NOUN
ijtc-466	137	7	in	in	ADP
ijtc-466	137	8	the	the	DET
ijtc-466	137	9	oil	oil	NOUN
ijtc-466	137	10	futures	future	NOUN
ijtc-466	137	11	market	market	NOUN
ijtc-466	137	12	.	.	PUNCT
ijtc-466	138	1	energy	energy	NOUN
ijtc-466	138	2	economics	economic	NOUN
ijtc-466	138	3	,	,	PUNCT
ijtc-466	138	4	30(5	30(5	NUM
ijtc-466	138	5	)	)	PUNCT
ijtc-466	138	6	,	,	PUNCT
ijtc-466	138	7	2636–2644	2636–2644	NUM
ijtc-466	138	8	.	.	PUNCT
ijtc-466	139	1	https://doi.org/10.1016/j.eneco.2008.05.001	https://doi.org/10.1016/j.eneco.2008.05.001	NOUN
ijtc-466	139	2	malahayati	malahayati	NOUN
ijtc-466	139	3	,	,	PUNCT
ijtc-466	139	4	m.	m.	NOUN
ijtc-466	139	5	,	,	PUNCT
ijtc-466	139	6	masui	masui	NOUN
ijtc-466	139	7	,	,	PUNCT
ijtc-466	139	8	t.	t.	PROPN
ijtc-466	139	9	,	,	PUNCT
ijtc-466	139	10	&	&	CCONJ
ijtc-466	139	11	anggraeni	anggraeni	PROPN
ijtc-466	139	12	,	,	PUNCT
ijtc-466	139	13	l.	l.	PROPN
ijtc-466	139	14	(	(	PUNCT
ijtc-466	139	15	2021	2021	NUM
ijtc-466	139	16	)	)	PUNCT
ijtc-466	139	17	.	.	PUNCT
ijtc-466	140	1	an	an	DET
ijtc-466	140	2	assessment	assessment	NOUN
ijtc-466	140	3	of	of	ADP
ijtc-466	140	4	the	the	DET
ijtc-466	140	5	short	short	ADJ
ijtc-466	140	6	-	-	PUNCT
ijtc-466	140	7	term	term	NOUN
ijtc-466	140	8	impact	impact	NOUN
ijtc-466	140	9	of	of	ADP
ijtc-466	140	10	covid-19	covid-19	PROPN
ijtc-466	140	11	on	on	ADP
ijtc-466	140	12	economics	economic	NOUN
ijtc-466	140	13	and	and	CCONJ
ijtc-466	140	14	the	the	DET
ijtc-466	140	15	environment	environment	NOUN
ijtc-466	140	16	:	:	PUNCT
ijtc-466	140	17	a	a	DET
ijtc-466	140	18	case	case	NOUN
ijtc-466	140	19	study	study	NOUN
ijtc-466	140	20	of	of	ADP
ijtc-466	140	21	indonesia	indonesia	PROPN
ijtc-466	140	22	.	.	PUNCT
ijtc-466	141	1	economia	economia	PROPN
ijtc-466	141	2	.	.	PUNCT
ijtc-466	142	1	https://doi.org/10.1016/j.econ.2021.12.003	https://doi.org/10.1016/j.econ.2021.12.003	PROPN
ijtc-466	142	2	mardiasmo	mardiasmo	PROPN
ijtc-466	142	3	.	.	PUNCT
ijtc-466	143	1	(	(	PUNCT
ijtc-466	143	2	2016	2016	NUM
ijtc-466	143	3	)	)	PUNCT
ijtc-466	143	4	.	.	PUNCT
ijtc-466	144	1	perpajakan	perpajakan	INTJ
ijtc-466	144	2	(	(	PUNCT
ijtc-466	144	3	mardiasmo	mardiasmo	PROPN
ijtc-466	144	4	(	(	PUNCT
ijtc-466	144	5	ed	ed	NOUN
ijtc-466	144	6	.	.	PUNCT
ijtc-466	144	7	)	)	PUNCT
ijtc-466	144	8	;	;	PUNCT
ijtc-466	144	9	3rd	3rd	ADJ
ijtc-466	144	10	ed	ed	NOUN
ijtc-466	144	11	.	.	PUNCT
ijtc-466	144	12	)	)	PUNCT
ijtc-466	144	13	.	.	PUNCT
ijtc-466	145	1	andi	andi	PROPN
ijtc-466	145	2	publishing	publishing	PROPN
ijtc-466	145	3	.	.	PUNCT
ijtc-466	146	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-466	146	2	effectiveness	effectiveness	NOUN
ijtc-466	146	3	of	of	ADP
ijtc-466	146	4	pmse	pmse	ADJ
ijtc-466	146	5	vat	vat	NOUN
ijtc-466	146	6	in	in	ADP
ijtc-466	146	7	the	the	DET
ijtc-466	146	8	new	new	ADJ
ijtc-466	146	9	normal	normal	ADJ
ijtc-466	146	10	era	era	NOUN
ijtc-466	146	11	in	in	ADP
ijtc-466	146	12	kpp	kpp	PROPN
ijtc-466	146	13	badan	badan	PROPN
ijtc-466	146	14	dan	dan	PROPN
ijtc-466	146	15	orang	orang	PROPN
ijtc-466	146	16	asing	asing	PROPN
ijtc-466	146	17	(	(	PUNCT
ijtc-466	146	18	kpp	kpp	PROPN
ijtc-466	146	19	badora	badora	PROPN
ijtc-466	146	20	)	)	PUNCT
ijtc-466	146	21	agung	agung	PROPN
ijtc-466	146	22	,	,	PUNCT
ijtc-466	146	23	andayani	andayani	ADJ
ijtc-466	146	24	,	,	PUNCT
ijtc-466	146	25	and	and	CCONJ
ijtc-466	146	26	kumala	kumala	NOUN
ijtc-466	146	27	160	160	NUM
ijtc-466	146	28	|	|	ADV
ijtc-466	146	29	ilomata	ilomata	PROPN
ijtc-466	146	30	international	international	ADJ
ijtc-466	146	31	journal	journal	NOUN
ijtc-466	146	32	of	of	ADP
ijtc-466	146	33	tax	tax	PROPN
ijtc-466	146	34	&	&	CCONJ
ijtc-466	146	35	accounting	accounting	PROPN
ijtc-466	146	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	146	37	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=det	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=det	NOUN
ijtc-466	146	38	ail	ail	NOUN
ijtc-466	146	39	masdi	masdi	NOUN
ijtc-466	146	40	,	,	PUNCT
ijtc-466	146	41	a.	a.	NOUN
ijtc-466	146	42	(	(	PUNCT
ijtc-466	146	43	2021	2021	NUM
ijtc-466	146	44	)	)	PUNCT
ijtc-466	146	45	.	.	PUNCT
ijtc-466	147	1	menakar	menakar	NOUN
ijtc-466	147	2	penerimaan	penerimaan	VERB
ijtc-466	147	3	pajak	pajak	PROPN
ijtc-466	147	4	di	di	PROPN
ijtc-466	147	5	tahun	tahun	PROPN
ijtc-466	147	6	pandemi	pandemi	PROPN
ijtc-466	147	7	.	.	PUNCT
ijtc-466	148	1	artikel	artikel	PROPN
ijtc-466	148	2	&	&	CCONJ
ijtc-466	148	3	opini	opini	PROPN
ijtc-466	148	4	kementerian	kementerian	PROPN
ijtc-466	148	5	keuangan	keuangan	PROPN
ijtc-466	148	6	.	.	PUNCT
ijtc-466	149	1	https://www.kemenkeu.go.id/publikasi/artikel-dan-opini/menakarpenerimaan-pajak-di-tahun-pandemi/	https://www.kemenkeu.go.id/publikasi/artikel-dan-opini/menakarpenerimaan-pajak-di-tahun-pandemi/	X
ijtc-466	149	2	neuman	neuman	NOUN
ijtc-466	149	3	,	,	PUNCT
ijtc-466	149	4	w.	w.	PROPN
ijtc-466	149	5	l.	l.	PROPN
ijtc-466	149	6	(	(	PUNCT
ijtc-466	149	7	2011	2011	NUM
ijtc-466	149	8	)	)	PUNCT
ijtc-466	149	9	.	.	PUNCT
ijtc-466	150	1	social	social	ADJ
ijtc-466	150	2	research	research	NOUN
ijtc-466	150	3	methods	method	NOUN
ijtc-466	150	4	:	:	PUNCT
ijtc-466	150	5	qualitative	qualitative	ADJ
ijtc-466	150	6	and	and	CCONJ
ijtc-466	150	7	quantitative	quantitative	ADJ
ijtc-466	150	8	approaches	approach	NOUN
ijtc-466	150	9	(	(	PUNCT
ijtc-466	150	10	7th	7th	ADJ
ijtc-466	150	11	ed	ed	NOUN
ijtc-466	150	12	.	.	PUNCT
ijtc-466	150	13	)	)	PUNCT
ijtc-466	150	14	.	.	PUNCT
ijtc-466	151	1	pearson	pearson	PROPN
ijtc-466	151	2	education	education	PROPN
ijtc-466	151	3	limited	limit	VERB
ijtc-466	151	4	.	.	PUNCT
ijtc-466	152	1	https://www.pearson.com/us/highereducation/program/neuman-social-research-methods-qualitative-and-quantitativeapproaches-7th-edition/pgm74573.html	https://www.pearson.com/us/highereducation/program/neuman-social-research-methods-qualitative-and-quantitativeapproaches-7th-edition/pgm74573.html	PROPN
ijtc-466	152	2	nezafat	nezafat	PROPN
ijtc-466	152	3	maldonado	maldonado	PROPN
ijtc-466	152	4	,	,	PUNCT
ijtc-466	152	5	b.	b.	PROPN
ijtc-466	152	6	m.	m.	PROPN
ijtc-466	152	7	,	,	PUNCT
ijtc-466	152	8	collins	collins	PROPN
ijtc-466	152	9	,	,	PUNCT
ijtc-466	152	10	j.	j.	PROPN
ijtc-466	152	11	,	,	PUNCT
ijtc-466	152	12	blundell	blundell	PROPN
ijtc-466	152	13	,	,	PUNCT
ijtc-466	152	14	h.	h.	PROPN
ijtc-466	152	15	j.	j.	PROPN
ijtc-466	152	16	,	,	PUNCT
ijtc-466	152	17	&	&	CCONJ
ijtc-466	152	18	singh	singh	PROPN
ijtc-466	152	19	,	,	PUNCT
ijtc-466	152	20	l.	l.	PROPN
ijtc-466	152	21	(	(	PUNCT
ijtc-466	152	22	2020	2020	NUM
ijtc-466	152	23	)	)	PUNCT
ijtc-466	152	24	.	.	PUNCT
ijtc-466	153	1	engaging	engage	VERB
ijtc-466	153	2	the	the	DET
ijtc-466	153	3	vulnerable	vulnerable	ADJ
ijtc-466	153	4	:	:	PUNCT
ijtc-466	153	5	a	a	DET
ijtc-466	153	6	rapid	rapid	ADJ
ijtc-466	153	7	review	review	NOUN
ijtc-466	153	8	of	of	ADP
ijtc-466	153	9	public	public	ADJ
ijtc-466	153	10	health	health	NOUN
ijtc-466	153	11	communication	communication	NOUN
ijtc-466	153	12	aimed	aim	VERB
ijtc-466	153	13	at	at	ADP
ijtc-466	153	14	migrants	migrant	NOUN
ijtc-466	153	15	during	during	ADP
ijtc-466	153	16	the	the	DET
ijtc-466	153	17	covid-19	covid-19	PROPN
ijtc-466	153	18	pandemic	pandemic	NOUN
ijtc-466	153	19	in	in	ADP
ijtc-466	153	20	europe	europe	PROPN
ijtc-466	153	21	.	.	PUNCT
ijtc-466	154	1	journal	journal	NOUN
ijtc-466	154	2	of	of	ADP
ijtc-466	154	3	migration	migration	NOUN
ijtc-466	154	4	and	and	CCONJ
ijtc-466	154	5	health	health	NOUN
ijtc-466	154	6	,	,	PUNCT
ijtc-466	154	7	1–2	1–2	NUM
ijtc-466	154	8	,	,	PUNCT
ijtc-466	154	9	100004	100004	NUM
ijtc-466	154	10	.	.	PUNCT
ijtc-466	155	1	https://doi.org/10.1016/j.jmh.2020.100004	https://doi.org/10.1016/j.jmh.2020.100004	PROPN
ijtc-466	155	2	ozer	ozer	NOUN
ijtc-466	155	3	,	,	PUNCT
ijtc-466	155	4	f.	f.	PROPN
ijtc-466	155	5	,	,	PUNCT
ijtc-466	155	6	&	&	CCONJ
ijtc-466	155	7	okan	okan	PROPN
ijtc-466	155	8	sakar	sakar	PROPN
ijtc-466	155	9	,	,	PUNCT
ijtc-466	155	10	c.	c.	PROPN
ijtc-466	155	11	(	(	PUNCT
ijtc-466	155	12	2022	2022	NUM
ijtc-466	155	13	)	)	PUNCT
ijtc-466	155	14	.	.	PUNCT
ijtc-466	156	1	an	an	DET
ijtc-466	156	2	automated	automate	VERB
ijtc-466	156	3	cryptocurrency	cryptocurrency	NOUN
ijtc-466	156	4	trading	trading	NOUN
ijtc-466	156	5	system	system	NOUN
ijtc-466	156	6	based	base	VERB
ijtc-466	156	7	on	on	ADP
ijtc-466	156	8	the	the	DET
ijtc-466	156	9	detection	detection	NOUN
ijtc-466	156	10	of	of	ADP
ijtc-466	156	11	unusual	unusual	ADJ
ijtc-466	156	12	price	price	NOUN
ijtc-466	156	13	movements	movement	NOUN
ijtc-466	156	14	with	with	ADP
ijtc-466	156	15	a	a	DET
ijtc-466	156	16	time	time	NOUN
ijtc-466	156	17	-	-	PUNCT
ijtc-466	156	18	series	series	NOUN
ijtc-466	156	19	clustering	clustering	NOUN
ijtc-466	156	20	-	-	PUNCT
ijtc-466	156	21	based	base	VERB
ijtc-466	156	22	approach	approach	NOUN
ijtc-466	156	23	.	.	PUNCT
ijtc-466	157	1	expert	expert	NOUN
ijtc-466	157	2	systems	system	NOUN
ijtc-466	157	3	with	with	ADP
ijtc-466	157	4	applications	application	NOUN
ijtc-466	157	5	,	,	PUNCT
ijtc-466	157	6	200	200	NUM
ijtc-466	157	7	,	,	PUNCT
ijtc-466	157	8	117017	117017	NUM
ijtc-466	157	9	.	.	PUNCT
ijtc-466	158	1	https://doi.org/10.1016/j.eswa.2022.117017	https://doi.org/10.1016/j.eswa.2022.117017	PROPN
ijtc-466	158	2	sekiraqa	sekiraqa	PROPN
ijtc-466	158	3	,	,	PUNCT
ijtc-466	158	4	a.	a.	NOUN
ijtc-466	158	5	,	,	PUNCT
ijtc-466	158	6	sekiraça	sekiraça	PROPN
ijtc-466	158	7	,	,	PUNCT
ijtc-466	158	8	e.	e.	PROPN
ijtc-466	158	9	,	,	PUNCT
ijtc-466	158	10	sekiraqa	sekiraqa	PROPN
ijtc-466	158	11	,	,	PUNCT
ijtc-466	158	12	v.	v.	ADV
ijtc-466	158	13	,	,	PUNCT
ijtc-466	158	14	&	&	CCONJ
ijtc-466	158	15	ahmeti	ahmeti	PROPN
ijtc-466	158	16	,	,	PUNCT
ijtc-466	158	17	s.	s.	PROPN
ijtc-466	158	18	(	(	PUNCT
ijtc-466	158	19	2021	2021	NUM
ijtc-466	158	20	)	)	PUNCT
ijtc-466	158	21	.	.	PUNCT
ijtc-466	159	1	the	the	DET
ijtc-466	159	2	impact	impact	NOUN
ijtc-466	159	3	of	of	ADP
ijtc-466	159	4	covid	covid	PROPN
ijtc-466	159	5	–	–	PUNCT
ijtc-466	159	6	19	19	NUM
ijtc-466	159	7	on	on	ADP
ijtc-466	159	8	collecting	collecting	NOUN
ijtc-466	159	9	of	of	ADP
ijtc-466	159	10	tax	tax	NOUN
ijtc-466	159	11	revenues	revenue	NOUN
ijtc-466	159	12	in	in	ADP
ijtc-466	159	13	kosovo	kosovo	PROPN
ijtc-466	159	14	.	.	PUNCT
ijtc-466	160	1	shs	shs	PROPN
ijtc-466	160	2	web	web	NOUN
ijtc-466	160	3	of	of	ADP
ijtc-466	160	4	conferences	conference	NOUN
ijtc-466	160	5	,	,	PUNCT
ijtc-466	160	6	114	114	NUM
ijtc-466	160	7	,	,	PUNCT
ijtc-466	160	8	01031	01031	NUM
ijtc-466	160	9	.	.	PUNCT
ijtc-466	161	1	https://doi.org/10.1051/shsconf/202111401031	https://doi.org/10.1051/shsconf/202111401031	NOUN
ijtc-466	161	2	shafi	shafi	NOUN
ijtc-466	161	3	,	,	PUNCT
ijtc-466	161	4	m.	m.	NOUN
ijtc-466	161	5	,	,	PUNCT
ijtc-466	161	6	liu	liu	PROPN
ijtc-466	161	7	,	,	PUNCT
ijtc-466	161	8	j.	j.	PROPN
ijtc-466	161	9	,	,	PUNCT
ijtc-466	161	10	&	&	CCONJ
ijtc-466	161	11	ren	ren	PROPN
ijtc-466	161	12	,	,	PUNCT
ijtc-466	161	13	w.	w.	PROPN
ijtc-466	161	14	(	(	PUNCT
ijtc-466	161	15	2020	2020	NUM
ijtc-466	161	16	)	)	PUNCT
ijtc-466	161	17	.	.	PUNCT
ijtc-466	162	1	impact	impact	NOUN
ijtc-466	162	2	of	of	ADP
ijtc-466	162	3	covid-19	covid-19	PROPN
ijtc-466	162	4	pandemic	pandemic	NOUN
ijtc-466	162	5	on	on	ADP
ijtc-466	162	6	micro	micro	ADJ
ijtc-466	162	7	,	,	PUNCT
ijtc-466	162	8	small	small	ADJ
ijtc-466	162	9	,	,	PUNCT
ijtc-466	162	10	and	and	CCONJ
ijtc-466	162	11	medium	medium	ADJ
ijtc-466	162	12	-	-	PUNCT
ijtc-466	162	13	sized	sized	ADJ
ijtc-466	162	14	enterprises	enterprise	NOUN
ijtc-466	162	15	operating	operate	VERB
ijtc-466	162	16	in	in	ADP
ijtc-466	162	17	pakistan	pakistan	PROPN
ijtc-466	162	18	.	.	PUNCT
ijtc-466	163	1	research	research	NOUN
ijtc-466	163	2	in	in	ADP
ijtc-466	163	3	globalization	globalization	NOUN
ijtc-466	163	4	,	,	PUNCT
ijtc-466	163	5	2	2	NUM
ijtc-466	163	6	,	,	PUNCT
ijtc-466	163	7	100018	100018	NUM
ijtc-466	163	8	.	.	PUNCT
ijtc-466	164	1	https://doi.org/10.1016/j.resglo.2020.100018	https://doi.org/10.1016/j.resglo.2020.100018	PROPN
ijtc-466	164	2	stephens	stephen	NOUN
ijtc-466	164	3	,	,	PUNCT
ijtc-466	164	4	s.	s.	PROPN
ijtc-466	164	5	,	,	PUNCT
ijtc-466	164	6	mclaughlin	mclaughlin	PROPN
ijtc-466	164	7	,	,	PUNCT
ijtc-466	164	8	c.	c.	PROPN
ijtc-466	164	9	,	,	PUNCT
ijtc-466	164	10	&	&	CCONJ
ijtc-466	164	11	mclaughlin	mclaughlin	PROPN
ijtc-466	164	12	,	,	PUNCT
ijtc-466	164	13	k.	k.	PROPN
ijtc-466	164	14	(	(	PUNCT
ijtc-466	164	15	2021	2021	NUM
ijtc-466	164	16	)	)	PUNCT
ijtc-466	164	17	.	.	PUNCT
ijtc-466	165	1	small	small	ADJ
ijtc-466	165	2	business	business	NOUN
ijtc-466	165	3	in	in	ADP
ijtc-466	165	4	a	a	DET
ijtc-466	165	5	time	time	NOUN
ijtc-466	165	6	of	of	ADP
ijtc-466	165	7	crisis	crisis	NOUN
ijtc-466	165	8	:	:	PUNCT
ijtc-466	165	9	a	a	DET
ijtc-466	165	10	five	five	NUM
ijtc-466	165	11	stage	stage	NOUN
ijtc-466	165	12	model	model	NOUN
ijtc-466	165	13	of	of	ADP
ijtc-466	165	14	business	business	NOUN
ijtc-466	165	15	grief	grief	NOUN
ijtc-466	165	16	.	.	PUNCT
ijtc-466	166	1	journal	journal	PROPN
ijtc-466	166	2	of	of	ADP
ijtc-466	166	3	business	business	NOUN
ijtc-466	166	4	venturing	venture	VERB
ijtc-466	166	5	insights	insight	NOUN
ijtc-466	166	6	,	,	PUNCT
ijtc-466	166	7	16	16	NUM
ijtc-466	166	8	,	,	PUNCT
ijtc-466	166	9	e00282	e00282	PROPN
ijtc-466	166	10	.	.	PUNCT
ijtc-466	167	1	https://doi.org/10.1016/j.jbvi.2021.e00282	https://doi.org/10.1016/j.jbvi.2021.e00282	PROPN
ijtc-466	167	2	sugiyono	sugiyono	PROPN
ijtc-466	167	3	.	.	PUNCT
ijtc-466	168	1	(	(	PUNCT
ijtc-466	168	2	2019	2019	NUM
ijtc-466	168	3	)	)	PUNCT
ijtc-466	168	4	.	.	PUNCT
ijtc-466	169	1	metode	metode	PROPN
ijtc-466	169	2	penelitian	penelitian	PROPN
ijtc-466	169	3	kuantitatif	kuantitatif	PROPN
ijtc-466	169	4	kualitatif	kualitatif	PROPN
ijtc-466	169	5	dan	dan	PROPN
ijtc-466	169	6	r&d	r&d	PROPN
ijtc-466	169	7	(	(	PUNCT
ijtc-466	169	8	i	i	NOUN
ijtc-466	169	9	)	)	PUNCT
ijtc-466	169	10	.	.	PUNCT
ijtc-466	170	1	alfabeta	alfabeta	PROPN
ijtc-466	170	2	.	.	PUNCT
ijtc-466	171	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-466	171	2	thomson	thomson	PROPN
ijtc-466	171	3	,	,	PUNCT
ijtc-466	171	4	s.	s.	PROPN
ijtc-466	171	5	,	,	PUNCT
ijtc-466	171	6	garcía	garcía	ADJ
ijtc-466	171	7	-	-	PUNCT
ijtc-466	171	8	ramírez	ramírez	NOUN
ijtc-466	171	9	,	,	PUNCT
ijtc-466	171	10	j.	j.	PROPN
ijtc-466	171	11	a.	a.	PROPN
ijtc-466	171	12	,	,	PUNCT
ijtc-466	171	13	akkazieva	akkazieva	PROPN
ijtc-466	171	14	,	,	PUNCT
ijtc-466	171	15	b.	b.	PROPN
ijtc-466	171	16	,	,	PUNCT
ijtc-466	171	17	habicht	habicht	NOUN
ijtc-466	171	18	,	,	PUNCT
ijtc-466	171	19	t.	t.	PROPN
ijtc-466	171	20	,	,	PUNCT
ijtc-466	171	21	cylus	cylus	NOUN
ijtc-466	171	22	,	,	PUNCT
ijtc-466	171	23	j.	j.	PROPN
ijtc-466	171	24	,	,	PUNCT
ijtc-466	171	25	&	&	CCONJ
ijtc-466	171	26	evetovits	evetovit	NOUN
ijtc-466	171	27	,	,	PUNCT
ijtc-466	171	28	t.	t.	NOUN
ijtc-466	171	29	(	(	PUNCT
ijtc-466	171	30	2021	2021	NUM
ijtc-466	171	31	)	)	PUNCT
ijtc-466	171	32	.	.	PUNCT
ijtc-466	172	1	how	how	SCONJ
ijtc-466	172	2	resilient	resilient	ADJ
ijtc-466	172	3	is	be	AUX
ijtc-466	172	4	health	health	NOUN
ijtc-466	172	5	financing	financing	NOUN
ijtc-466	172	6	policy	policy	NOUN
ijtc-466	172	7	in	in	ADP
ijtc-466	172	8	europe	europe	PROPN
ijtc-466	172	9	to	to	ADP
ijtc-466	172	10	economic	economic	ADJ
ijtc-466	172	11	shocks	shock	NOUN
ijtc-466	172	12	?	?	PUNCT
ijtc-466	173	1	evidence	evidence	NOUN
ijtc-466	173	2	from	from	ADP
ijtc-466	173	3	the	the	DET
ijtc-466	173	4	first	first	ADJ
ijtc-466	173	5	year	year	NOUN
ijtc-466	173	6	of	of	ADP
ijtc-466	173	7	the	the	DET
ijtc-466	173	8	covid-19	covid-19	PROPN
ijtc-466	173	9	pandemic	pandemic	NOUN
ijtc-466	173	10	and	and	CCONJ
ijtc-466	173	11	the	the	DET
ijtc-466	173	12	2008	2008	NUM
ijtc-466	173	13	global	global	ADJ
ijtc-466	173	14	financial	financial	ADJ
ijtc-466	173	15	crisis	crisis	NOUN
ijtc-466	173	16	.	.	PUNCT
ijtc-466	174	1	health	health	NOUN
ijtc-466	174	2	policy	policy	NOUN
ijtc-466	174	3	.	.	PUNCT
ijtc-466	175	1	https://doi.org/10.1016/j.healthpol.2021.11.002	https://doi.org/10.1016/j.healthpol.2021.11.002	NOUN
ijtc-466	175	2	tibulca	tibulca	NOUN
ijtc-466	175	3	,	,	PUNCT
ijtc-466	175	4	i.-l	i.-l	NOUN
ijtc-466	175	5	.	.	PUNCT
ijtc-466	176	1	(	(	PUNCT
ijtc-466	176	2	2021	2021	NUM
ijtc-466	176	3	)	)	PUNCT
ijtc-466	176	4	.	.	PUNCT
ijtc-466	177	1	the	the	DET
ijtc-466	177	2	impact	impact	NOUN
ijtc-466	177	3	of	of	ADP
ijtc-466	177	4	the	the	DET
ijtc-466	177	5	covid-19	covid-19	PROPN
ijtc-466	177	6	pandemic	pandemic	NOUN
ijtc-466	177	7	on	on	ADP
ijtc-466	177	8	tax	tax	NOUN
ijtc-466	177	9	revenues	revenue	NOUN
ijtc-466	177	10	in	in	ADP
ijtc-466	177	11	the	the	DET
ijtc-466	177	12	eu	eu	PROPN
ijtc-466	177	13	.	.	PUNCT
ijtc-466	177	14	economic	economic	ADJ
ijtc-466	177	15	research	research	NOUN
ijtc-466	177	16	-	-	PUNCT
ijtc-466	177	17	ekonomska	ekonomska	ADJ
ijtc-466	177	18	istraživanja	istraživanja	NOUN
ijtc-466	177	19	,	,	PUNCT
ijtc-466	177	20	1–18	1–18	PROPN
ijtc-466	177	21	.	.	PUNCT
ijtc-466	178	1	https://doi.org/10.1080/1331677x.2021.1954967	https://doi.org/10.1080/1331677x.2021.1954967	PROPN
ijtc-466	178	2	unicef	unicef	PROPN
ijtc-466	178	3	.	.	PUNCT
ijtc-466	179	1	(	(	PUNCT
ijtc-466	179	2	2021	2021	NUM
ijtc-466	179	3	)	)	PUNCT
ijtc-466	179	4	.	.	PUNCT
ijtc-466	180	1	analysis	analysis	NOUN
ijtc-466	180	2	of	of	ADP
ijtc-466	180	3	the	the	DET
ijtc-466	180	4	social	social	ADJ
ijtc-466	180	5	and	and	CCONJ
ijtc-466	180	6	economic	economic	ADJ
ijtc-466	180	7	impacts	impact	NOUN
ijtc-466	180	8	on	on	ADP
ijtc-466	180	9	covid-19	covid-19	PROPN
ijtc-466	180	10	and	and	CCONJ
ijtc-466	180	11	strategic	strategic	ADJ
ijtc-466	180	12	policy	policy	NOUN
ijtc-466	180	13	recommendations	recommendation	NOUN
ijtc-466	180	14	for	for	ADP
ijtc-466	180	15	indonesia	indonesia	PROPN
ijtc-466	180	16	.	.	PUNCT
ijtc-466	181	1	https://t.ly/jugn	https://t.ly/jugn	PROPN
ijtc-466	181	2	vardavas	vardavas	PROPN
ijtc-466	181	3	,	,	PUNCT
ijtc-466	181	4	c.	c.	PROPN
ijtc-466	181	5	,	,	PUNCT
ijtc-466	181	6	odani	odani	PROPN
ijtc-466	181	7	,	,	PUNCT
ijtc-466	181	8	s.	s.	PROPN
ijtc-466	181	9	,	,	PUNCT
ijtc-466	181	10	nikitara	nikitara	PROPN
ijtc-466	181	11	,	,	PUNCT
ijtc-466	181	12	k.	k.	PROPN
ijtc-466	181	13	,	,	PUNCT
ijtc-466	181	14	el	el	PROPN
ijtc-466	181	15	banhawi	banhawi	PROPN
ijtc-466	181	16	,	,	PUNCT
ijtc-466	181	17	h.	h.	PROPN
ijtc-466	181	18	,	,	PUNCT
ijtc-466	181	19	kyriakos	kyriakos	PROPN
ijtc-466	181	20	,	,	PUNCT
ijtc-466	181	21	c.	c.	PROPN
ijtc-466	181	22	,	,	PUNCT
ijtc-466	181	23	taylor	taylor	PROPN
ijtc-466	181	24	,	,	PUNCT
ijtc-466	181	25	l.	l.	PROPN
ijtc-466	181	26	,	,	PUNCT
ijtc-466	181	27	&	&	CCONJ
ijtc-466	181	28	becuwe	becuwe	PROPN
ijtc-466	181	29	,	,	PUNCT
ijtc-466	181	30	n.	n.	NOUN
ijtc-466	181	31	(	(	PUNCT
ijtc-466	181	32	2021	2021	NUM
ijtc-466	181	33	)	)	PUNCT
ijtc-466	181	34	.	.	PUNCT
ijtc-466	182	1	public	public	ADJ
ijtc-466	182	2	perspective	perspective	NOUN
ijtc-466	182	3	on	on	ADP
ijtc-466	182	4	the	the	DET
ijtc-466	182	5	governmental	governmental	ADJ
ijtc-466	182	6	response	response	NOUN
ijtc-466	182	7	,	,	PUNCT
ijtc-466	182	8	communication	communication	NOUN
ijtc-466	182	9	and	and	CCONJ
ijtc-466	182	10	trust	trust	NOUN
ijtc-466	182	11	in	in	ADP
ijtc-466	182	12	the	the	DET
ijtc-466	182	13	governmental	governmental	ADJ
ijtc-466	182	14	decisions	decision	NOUN
ijtc-466	182	15	in	in	ADP
ijtc-466	182	16	mitigating	mitigate	VERB
ijtc-466	182	17	covid-19	covid-19	PROPN
ijtc-466	182	18	early	early	ADV
ijtc-466	182	19	in	in	ADP
ijtc-466	182	20	the	the	DET
ijtc-466	182	21	pandemic	pandemic	NOUN
ijtc-466	182	22	across	across	ADP
ijtc-466	182	23	the	the	DET
ijtc-466	182	24	g7	g7	PROPN
ijtc-466	182	25	countries	country	NOUN
ijtc-466	182	26	.	.	PUNCT
ijtc-466	183	1	preventive	preventive	ADJ
ijtc-466	183	2	medicine	medicine	NOUN
ijtc-466	183	3	reports	report	NOUN
ijtc-466	183	4	,	,	PUNCT
ijtc-466	183	5	21	21	NUM
ijtc-466	183	6	,	,	PUNCT
ijtc-466	183	7	101252	101252	NUM
ijtc-466	183	8	.	.	PUNCT
ijtc-466	184	1	https://doi.org/10.1016/j.pmedr.2020.101252	https://doi.org/10.1016/j.pmedr.2020.101252	NOUN
ijtc-466	184	2	widianto	widianto	PROPN
ijtc-466	184	3	,	,	PUNCT
ijtc-466	184	4	y.	y.	PROPN
ijtc-466	184	5	w.	w.	PROPN
ijtc-466	184	6	,	,	PUNCT
ijtc-466	184	7	&	&	CCONJ
ijtc-466	184	8	puspita	puspita	PROPN
ijtc-466	184	9	,	,	PUNCT
ijtc-466	184	10	l.	l.	PROPN
ijtc-466	184	11	s.	s.	PROPN
ijtc-466	184	12	(	(	PUNCT
ijtc-466	184	13	2020	2020	NUM
ijtc-466	184	14	)	)	PUNCT
ijtc-466	184	15	.	.	PUNCT
ijtc-466	185	1	evaluasi	evaluasi	PROPN
ijtc-466	185	2	dampak	dampak	PROPN
ijtc-466	185	3	pengenaan	pengenaan	PROPN
ijtc-466	185	4	pajak	pajak	ADV
ijtc-466	185	5	pertambahan	pertambahan	PROPN
ijtc-466	185	6	nilai	nilai	PROPN
ijtc-466	185	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	185	8	effectiveness	effectiveness	NOUN
ijtc-466	185	9	of	of	ADP
ijtc-466	185	10	pmse	pmse	ADJ
ijtc-466	185	11	vat	vat	NOUN
ijtc-466	185	12	in	in	ADP
ijtc-466	185	13	the	the	DET
ijtc-466	185	14	new	new	ADJ
ijtc-466	185	15	normal	normal	ADJ
ijtc-466	185	16	era	era	NOUN
ijtc-466	185	17	in	in	ADP
ijtc-466	185	18	kpp	kpp	PROPN
ijtc-466	185	19	badan	badan	PROPN
ijtc-466	185	20	dan	dan	PROPN
ijtc-466	185	21	orang	orang	PROPN
ijtc-466	185	22	asing	asing	PROPN
ijtc-466	185	23	(	(	PUNCT
ijtc-466	185	24	kpp	kpp	PROPN
ijtc-466	185	25	badora	badora	PROPN
ijtc-466	185	26	)	)	PUNCT
ijtc-466	185	27	agung	agung	PROPN
ijtc-466	185	28	,	,	PUNCT
ijtc-466	185	29	andayani	andayani	ADJ
ijtc-466	185	30	,	,	PUNCT
ijtc-466	185	31	and	and	CCONJ
ijtc-466	185	32	kumala	kumala	PROPN
ijtc-466	185	33	161	161	NUM
ijtc-466	185	34	|	|	ADV
ijtc-466	185	35	ilomata	ilomata	PROPN
ijtc-466	185	36	international	international	ADJ
ijtc-466	185	37	journal	journal	NOUN
ijtc-466	185	38	of	of	ADP
ijtc-466	185	39	tax	tax	PROPN
ijtc-466	185	40	&	&	CCONJ
ijtc-466	185	41	accounting	accounting	PROPN
ijtc-466	185	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-466	185	43	pada	pada	PROPN
ijtc-466	185	44	perdagangan	perdagangan	PROPN
ijtc-466	185	45	melalui	melalui	PROPN
ijtc-466	185	46	sistem	sistem	PROPN
ijtc-466	185	47	elektronik	elektronik	PROPN
ijtc-466	185	48	.	.	PUNCT
ijtc-466	186	1	bappenas	bappenas	PROPN
ijtc-466	186	2	working	working	PROPN
ijtc-466	186	3	papers	paper	NOUN
ijtc-466	186	4	,	,	PUNCT
ijtc-466	186	5	3(2	3(2	NUM
ijtc-466	186	6	)	)	PUNCT
ijtc-466	186	7	,	,	PUNCT
ijtc-466	186	8	109–125	109–125	NUM
ijtc-466	186	9	.	.	PUNCT
ijtc-466	187	1	https://doi.org/10.47266/bwp.v3i2.76	https://doi.org/10.47266/bwp.v3i2.76	X
ijtc-466	187	2	worldometers	worldometer	NOUN
ijtc-466	187	3	.	.	PUNCT
ijtc-466	188	1	(	(	PUNCT
ijtc-466	188	2	2022	2022	NUM
ijtc-466	188	3	)	)	PUNCT
ijtc-466	188	4	.	.	PUNCT
ijtc-466	189	1	coronavirus	coronavirus	NOUN
ijtc-466	189	2	cases	case	NOUN
ijtc-466	189	3	in	in	ADP
ijtc-466	189	4	indonesia	indonesia	PROPN
ijtc-466	189	5	.	.	PUNCT
ijtc-466	190	1	covid-19	covid-19	PROPN
ijtc-466	190	2	live	live	ADJ
ijtc-466	190	3	update	update	NOUN
ijtc-466	190	4	.	.	PUNCT
ijtc-466	191	1	https://www.worldometers.info/	https://www.worldometers.info/	PROPN
ijtc-466	191	2	coronavirus	coronavirus	NOUN
ijtc-466	191	3	/	/	SYM
ijtc-466	191	4	country	country	NOUN
ijtc-466	191	5	/	/	SYM
ijtc-466	191	6	indonesia/	indonesia/	NUM
ijtc-466	191	7	yao	yao	PROPN
ijtc-466	191	8	,	,	PUNCT
ijtc-466	191	9	l.	l.	PROPN
ijtc-466	191	10	,	,	PUNCT
ijtc-466	191	11	&	&	CCONJ
ijtc-466	191	12	ngai	ngai	PROPN
ijtc-466	191	13	,	,	PUNCT
ijtc-466	191	14	c.	c.	PROPN
ijtc-466	191	15	s.	s.	PROPN
ijtc-466	191	16	b.	b.	PROPN
ijtc-466	191	17	(	(	PUNCT
ijtc-466	191	18	2021	2021	NUM
ijtc-466	191	19	)	)	PUNCT
ijtc-466	191	20	.	.	PUNCT
ijtc-466	192	1	engaging	engage	VERB
ijtc-466	192	2	social	social	ADJ
ijtc-466	192	3	media	medium	NOUN
ijtc-466	192	4	users	user	NOUN
ijtc-466	192	5	with	with	ADP
ijtc-466	192	6	attitudinal	attitudinal	ADJ
ijtc-466	192	7	messages	message	NOUN
ijtc-466	192	8	during	during	ADP
ijtc-466	192	9	health	health	NOUN
ijtc-466	192	10	crisis	crisis	NOUN
ijtc-466	192	11	communication	communication	NOUN
ijtc-466	192	12	.	.	PUNCT
ijtc-466	193	1	lingua	lingua	PROPN
ijtc-466	193	2	,	,	PUNCT
ijtc-466	193	3	103199	103199	NUM
ijtc-466	193	4	.	.	PUNCT
ijtc-466	194	1	https://doi.org/10.1016/j.lingua.2021.103199	https://doi.org/10.1016/j.lingua.2021.103199	NOUN
ijtc-466	194	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV