id	sid	tid	token	lemma	pos
ijtc-475	1	1	the	the	DET
ijtc-475	1	2	illomata	illomata	PROPN
ijtc-475	1	3	international	international	PROPN
ijtc-475	1	4	journal	journal	PROPN
ijtc-475	1	5	of	of	ADP
ijtc-475	1	6	management	management	NOUN
ijtc-475	1	7	ilomata	ilomata	PROPN
ijtc-475	1	8	international	international	ADJ
ijtc-475	1	9	journal	journal	NOUN
ijtc-475	1	10	of	of	ADP
ijtc-475	1	11	tax	tax	PROPN
ijtc-475	1	12	&	&	CCONJ
ijtc-475	1	13	accounting	account	VERB
ijtc-475	1	14	p	p	PROPN
ijtc-475	1	15	-	-	PUNCT
ijtc-475	1	16	issn	issn	NOUN
ijtc-475	1	17	:	:	PUNCT
ijtc-475	1	18	2714	2714	NUM
ijtc-475	1	19	-	-	SYM
ijtc-475	1	20	9838	9838	NUM
ijtc-475	1	21	;	;	PUNCT
ijtc-475	1	22	e	e	X
ijtc-475	1	23	-	-	PUNCT
ijtc-475	1	24	issn	issn	NOUN
ijtc-475	1	25	:	:	PUNCT
ijtc-475	1	26	2714	2714	NUM
ijtc-475	1	27	-	-	SYM
ijtc-475	1	28	9846	9846	NUM
ijtc-475	1	29	volume	volume	NOUN
ijtc-475	1	30	3	3	NUM
ijtc-475	1	31	,	,	PUNCT
ijtc-475	1	32	issue	issue	NOUN
ijtc-475	1	33	2	2	NUM
ijtc-475	1	34	april	april	PROPN
ijtc-475	1	35	2022	2022	NUM
ijtc-475	1	36	page	page	NOUN
ijtc-475	2	1	no	no	NOUN
ijtc-475	2	2	.	.	NOUN
ijtc-475	3	1	226	226	NUM
ijtc-475	3	2	-	-	SYM
ijtc-475	3	3	235	235	NUM
ijtc-475	3	4	226	226	NUM
ijtc-475	3	5	|	|	ADV
ijtc-475	3	6	ilomata	ilomata	PROPN
ijtc-475	3	7	international	international	ADJ
ijtc-475	3	8	journal	journal	NOUN
ijtc-475	3	9	of	of	ADP
ijtc-475	3	10	tax	tax	PROPN
ijtc-475	3	11	&	&	CCONJ
ijtc-475	3	12	accounting	account	VERB
ijtc-475	3	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-475	3	14	analysis	analysis	NOUN
ijtc-475	3	15	of	of	ADP
ijtc-475	3	16	community	community	NOUN
ijtc-475	3	17	participation	participation	NOUN
ijtc-475	3	18	in	in	ADP
ijtc-475	3	19	paying	pay	VERB
ijtc-475	3	20	motor	motor	NOUN
ijtc-475	3	21	vehicles	vehicle	NOUN
ijtc-475	3	22	tax	tax	NOUN
ijtc-475	3	23	through	through	ADP
ijtc-475	3	24	e	e	ADJ
ijtc-475	3	25	-	-	NOUN
ijtc-475	3	26	samsat	samsat	ADJ
ijtc-475	3	27	service	service	NOUN
ijtc-475	3	28	during	during	ADP
ijtc-475	3	29	covid	covid	PROPN
ijtc-475	3	30	pandemic	pandemic	ADJ
ijtc-475	3	31	at	at	ADP
ijtc-475	3	32	the	the	DET
ijtc-475	3	33	samsat	samsat	NOUN
ijtc-475	3	34	office	office	NOUN
ijtc-475	3	35	in	in	ADP
ijtc-475	3	36	jakarta	jakarta	PROPN
ijtc-475	3	37	utara	utara	PROPN
ijtc-475	3	38	totok	totok	PROPN
ijtc-475	3	39	priyono1	priyono1	PROPN
ijtc-475	3	40	,	,	PUNCT
ijtc-475	3	41	fika	fika	PROPN
ijtc-475	3	42	wulandari2	wulandari2	PROPN
ijtc-475	3	43	,	,	PUNCT
ijtc-475	3	44	eka	eka	PROPN
ijtc-475	3	45	rofiyanti3	rofiyanti3	PROPN
ijtc-475	3	46	,	,	PUNCT
ijtc-475	3	47	dwi	dwi	PROPN
ijtc-475	3	48	agustina4	agustina4	PROPN
ijtc-475	4	1	1234institut	1234institut	NUM
ijtc-475	4	2	ilmu	ilmu	PROPN
ijtc-475	4	3	sosial	sosial	PROPN
ijtc-475	4	4	dan	dan	PROPN
ijtc-475	4	5	manajemen	manajemen	PROPN
ijtc-475	4	6	stiami	stiami	PROPN
ijtc-475	4	7	,	,	PUNCT
ijtc-475	4	8	indonesia	indonesia	PROPN
ijtc-475	4	9	correspondent	correspondent	NOUN
ijtc-475	4	10	:	:	PUNCT
ijtc-475	4	11	rofiyanti.ekasumarn0@gmail.com3	rofiyanti.ekasumarn0@gmail.com3	NOUN
ijtc-475	4	12	received	receive	VERB
ijtc-475	4	13	:	:	PUNCT
ijtc-475	4	14	february	february	PROPN
ijtc-475	4	15	25	25	NUM
ijtc-475	4	16	,	,	PUNCT
ijtc-475	4	17	2022	2022	NUM
ijtc-475	4	18	accepted	accept	VERB
ijtc-475	4	19	:	:	PUNCT
ijtc-475	4	20	april	april	PROPN
ijtc-475	4	21	15	15	NUM
ijtc-475	4	22	,	,	PUNCT
ijtc-475	4	23	2022	2022	NUM
ijtc-475	4	24	published	publish	VERB
ijtc-475	4	25	:	:	PUNCT
ijtc-475	4	26	april	april	PROPN
ijtc-475	4	27	30	30	NUM
ijtc-475	4	28	,	,	PUNCT
ijtc-475	4	29	2022	2022	NUM
ijtc-475	4	30	citation	citation	NOUN
ijtc-475	4	31	:	:	PUNCT
ijtc-475	4	32	priyono	priyono	NOUN
ijtc-475	4	33	,	,	PUNCT
ijtc-475	4	34	t.	t.	PROPN
ijtc-475	4	35	,	,	PUNCT
ijtc-475	4	36	wulandari	wulandari	X
ijtc-475	4	37	,	,	PUNCT
ijtc-475	4	38	f.	f.	PROPN
ijtc-475	4	39	,	,	PUNCT
ijtc-475	4	40	rofiyanti	rofiyanti	PROPN
ijtc-475	4	41	,	,	PUNCT
ijtc-475	4	42	e.	e.	PROPN
ijtc-475	4	43	,	,	PUNCT
ijtc-475	4	44	agustina	agustina	PROPN
ijtc-475	4	45	,	,	PUNCT
ijtc-475	4	46	d.	d.	PROPN
ijtc-475	4	47	(	(	PUNCT
ijtc-475	4	48	2022	2022	NUM
ijtc-475	4	49	)	)	PUNCT
ijtc-475	4	50	.	.	PUNCT
ijtc-475	5	1	analysis	analysis	NOUN
ijtc-475	5	2	of	of	ADP
ijtc-475	5	3	community	community	NOUN
ijtc-475	5	4	participation	participation	NOUN
ijtc-475	5	5	in	in	ADP
ijtc-475	5	6	paying	pay	VERB
ijtc-475	5	7	motor	motor	NOUN
ijtc-475	5	8	vehicles	vehicle	NOUN
ijtc-475	5	9	tax	tax	NOUN
ijtc-475	5	10	through	through	ADP
ijtc-475	5	11	e	e	ADJ
ijtc-475	5	12	-	-	NOUN
ijtc-475	5	13	samsat	samsat	ADJ
ijtc-475	5	14	service	service	NOUN
ijtc-475	5	15	during	during	ADP
ijtc-475	5	16	covid	covid	PROPN
ijtc-475	5	17	pandemic	pandemic	ADJ
ijtc-475	5	18	at	at	ADP
ijtc-475	5	19	the	the	DET
ijtc-475	5	20	samsat	samsat	NOUN
ijtc-475	5	21	office	office	NOUN
ijtc-475	5	22	in	in	ADP
ijtc-475	5	23	jakarta	jakarta	PROPN
ijtc-475	5	24	utara	utara	PROPN
ijtc-475	5	25	.	.	PROPN
ijtc-475	6	1	ilomata	ilomata	PROPN
ijtc-475	6	2	international	international	PROPN
ijtc-475	6	3	journal	journal	NOUN
ijtc-475	6	4	of	of	ADP
ijtc-475	6	5	tax	tax	NOUN
ijtc-475	6	6	and	and	CCONJ
ijtc-475	6	7	accounting	accounting	NOUN
ijtc-475	6	8	,	,	PUNCT
ijtc-475	6	9	3(2	3(2	NUM
ijtc-475	6	10	)	)	PUNCT
ijtc-475	6	11	,	,	PUNCT
ijtc-475	6	12	226	226	NUM
ijtc-475	6	13	-	-	SYM
ijtc-475	6	14	235	235	NUM
ijtc-475	6	15	.	.	PUNCT
ijtc-475	7	1	https://doi.org/10.52728/ijtc.v3i2.475	https://doi.org/10.52728/ijtc.v3i2.475	PROPN
ijtc-475	7	2	abstract	abstract	NOUN
ijtc-475	7	3	:	:	PUNCT
ijtc-475	7	4	taxes	taxis	NOUN
ijtc-475	7	5	are	be	AUX
ijtc-475	7	6	the	the	DET
ijtc-475	7	7	largest	large	ADJ
ijtc-475	7	8	source	source	NOUN
ijtc-475	7	9	of	of	ADP
ijtc-475	7	10	state	state	NOUN
ijtc-475	7	11	revenue	revenue	NOUN
ijtc-475	7	12	to	to	PART
ijtc-475	7	13	meet	meet	VERB
ijtc-475	7	14	routine	routine	ADJ
ijtc-475	7	15	state	state	NOUN
ijtc-475	7	16	expenditures	expenditure	NOUN
ijtc-475	7	17	or	or	CCONJ
ijtc-475	7	18	finance	finance	VERB
ijtc-475	7	19	national	national	ADJ
ijtc-475	7	20	development	development	NOUN
ijtc-475	7	21	.	.	PUNCT
ijtc-475	8	1	in	in	ADP
ijtc-475	8	2	the	the	DET
ijtc-475	8	3	increasingly	increasingly	ADV
ijtc-475	8	4	rapid	rapid	ADJ
ijtc-475	8	5	development	development	NOUN
ijtc-475	8	6	of	of	ADP
ijtc-475	8	7	information	information	NOUN
ijtc-475	8	8	technology	technology	NOUN
ijtc-475	8	9	,	,	PUNCT
ijtc-475	8	10	various	various	ADJ
ijtc-475	8	11	innovations	innovation	NOUN
ijtc-475	8	12	have	have	AUX
ijtc-475	8	13	been	be	AUX
ijtc-475	8	14	created	create	VERB
ijtc-475	8	15	to	to	PART
ijtc-475	8	16	facilitate	facilitate	VERB
ijtc-475	8	17	human	human	ADJ
ijtc-475	8	18	life	life	NOUN
ijtc-475	8	19	.	.	PUNCT
ijtc-475	9	1	one	one	NUM
ijtc-475	9	2	of	of	ADP
ijtc-475	9	3	them	they	PRON
ijtc-475	9	4	is	be	AUX
ijtc-475	9	5	in	in	ADP
ijtc-475	9	6	the	the	DET
ijtc-475	9	7	service	service	NOUN
ijtc-475	9	8	sector	sector	NOUN
ijtc-475	9	9	.	.	PUNCT
ijtc-475	10	1	to	to	PART
ijtc-475	10	2	improve	improve	VERB
ijtc-475	10	3	the	the	DET
ijtc-475	10	4	quality	quality	NOUN
ijtc-475	10	5	of	of	ADP
ijtc-475	10	6	tax	tax	NOUN
ijtc-475	10	7	services	service	NOUN
ijtc-475	10	8	,	,	PUNCT
ijtc-475	10	9	the	the	DET
ijtc-475	10	10	government	government	NOUN
ijtc-475	10	11	created	create	VERB
ijtc-475	10	12	an	an	DET
ijtc-475	10	13	online	online	ADJ
ijtc-475	10	14	tax	tax	NOUN
ijtc-475	10	15	payment	payment	NOUN
ijtc-475	10	16	service	service	NOUN
ijtc-475	10	17	system	system	NOUN
ijtc-475	10	18	called	call	VERB
ijtc-475	10	19	electronic	electronic	ADJ
ijtc-475	10	20	samsat	samsat	NOUN
ijtc-475	10	21	or	or	CCONJ
ijtc-475	10	22	e	e	NOUN
ijtc-475	10	23	-	-	NOUN
ijtc-475	10	24	samsat	samsat	ADJ
ijtc-475	10	25	.	.	PUNCT
ijtc-475	11	1	e	e	X
ijtc-475	11	2	-	-	NOUN
ijtc-475	11	3	samsat	samsat	ADJ
ijtc-475	11	4	is	be	AUX
ijtc-475	11	5	considered	consider	VERB
ijtc-475	11	6	a	a	DET
ijtc-475	11	7	solution	solution	NOUN
ijtc-475	11	8	for	for	ADP
ijtc-475	11	9	tax	tax	NOUN
ijtc-475	11	10	payment	payment	NOUN
ijtc-475	11	11	services	service	NOUN
ijtc-475	11	12	,	,	PUNCT
ijtc-475	11	13	especially	especially	ADV
ijtc-475	11	14	motor	motor	NOUN
ijtc-475	11	15	vehicle	vehicle	NOUN
ijtc-475	11	16	taxes	taxis	NOUN
ijtc-475	11	17	,	,	PUNCT
ijtc-475	11	18	during	during	ADP
ijtc-475	11	19	the	the	DET
ijtc-475	11	20	covid-19	covid-19	PROPN
ijtc-475	11	21	pandemic	pandemic	NOUN
ijtc-475	11	22	because	because	SCONJ
ijtc-475	11	23	it	it	PRON
ijtc-475	11	24	is	be	AUX
ijtc-475	11	25	faster	fast	ADJ
ijtc-475	11	26	and	and	CCONJ
ijtc-475	11	27	there	there	PRON
ijtc-475	11	28	is	be	VERB
ijtc-475	11	29	no	no	DET
ijtc-475	11	30	need	need	NOUN
ijtc-475	11	31	to	to	PART
ijtc-475	11	32	queue	queue	VERB
ijtc-475	11	33	,	,	PUNCT
ijtc-475	11	34	such	such	ADJ
ijtc-475	11	35	as	as	ADP
ijtc-475	11	36	direct	direct	ADJ
ijtc-475	11	37	tax	tax	NOUN
ijtc-475	11	38	payment	payment	NOUN
ijtc-475	11	39	services	service	NOUN
ijtc-475	11	40	at	at	ADP
ijtc-475	11	41	the	the	DET
ijtc-475	11	42	samsat	samsat	NOUN
ijtc-475	11	43	office	office	NOUN
ijtc-475	11	44	.	.	PUNCT
ijtc-475	12	1	however	however	ADV
ijtc-475	12	2	,	,	PUNCT
ijtc-475	12	3	unfortunately	unfortunately	ADV
ijtc-475	12	4	,	,	PUNCT
ijtc-475	12	5	many	many	ADJ
ijtc-475	12	6	taxpayers	taxpayer	NOUN
ijtc-475	12	7	have	have	AUX
ijtc-475	12	8	not	not	PART
ijtc-475	12	9	taken	take	VERB
ijtc-475	12	10	advantage	advantage	NOUN
ijtc-475	12	11	of	of	ADP
ijtc-475	12	12	these	these	DET
ijtc-475	12	13	services	service	NOUN
ijtc-475	12	14	.	.	PUNCT
ijtc-475	13	1	this	this	PRON
ijtc-475	13	2	is	be	AUX
ijtc-475	13	3	due	due	ADJ
ijtc-475	13	4	to	to	ADP
ijtc-475	13	5	the	the	DET
ijtc-475	13	6	administrative	administrative	ADJ
ijtc-475	13	7	system	system	NOUN
ijtc-475	13	8	,	,	PUNCT
ijtc-475	13	9	which	which	PRON
ijtc-475	13	10	is	be	AUX
ijtc-475	13	11	considered	consider	VERB
ijtc-475	13	12	complicated	complicated	ADJ
ijtc-475	13	13	,	,	PUNCT
ijtc-475	13	14	and	and	CCONJ
ijtc-475	13	15	people	people	NOUN
ijtc-475	13	16	's	's	PART
ijtc-475	13	17	digital	digital	ADJ
ijtc-475	13	18	literacy	literacy	NOUN
ijtc-475	13	19	is	be	AUX
ijtc-475	13	20	still	still	ADV
ijtc-475	13	21	low	low	ADJ
ijtc-475	13	22	.	.	PUNCT
ijtc-475	14	1	the	the	DET
ijtc-475	14	2	method	method	NOUN
ijtc-475	14	3	used	use	VERB
ijtc-475	14	4	in	in	ADP
ijtc-475	14	5	this	this	DET
ijtc-475	14	6	research	research	NOUN
ijtc-475	14	7	is	be	AUX
ijtc-475	14	8	descriptive	descriptive	ADJ
ijtc-475	14	9	qualitative	qualitative	NOUN
ijtc-475	14	10	to	to	PART
ijtc-475	14	11	describe	describe	VERB
ijtc-475	14	12	this	this	DET
ijtc-475	14	13	research	research	NOUN
ijtc-475	14	14	in	in	ADP
ijtc-475	14	15	-	-	PUNCT
ijtc-475	14	16	depth	depth	NOUN
ijtc-475	14	17	.	.	PUNCT
ijtc-475	15	1	the	the	DET
ijtc-475	15	2	results	result	NOUN
ijtc-475	15	3	of	of	ADP
ijtc-475	15	4	this	this	DET
ijtc-475	15	5	study	study	NOUN
ijtc-475	15	6	are	be	AUX
ijtc-475	15	7	public	public	ADJ
ijtc-475	15	8	participation	participation	NOUN
ijtc-475	15	9	in	in	ADP
ijtc-475	15	10	the	the	DET
ijtc-475	15	11	payment	payment	NOUN
ijtc-475	15	12	of	of	ADP
ijtc-475	15	13	motor	motor	NOUN
ijtc-475	15	14	vehicle	vehicle	NOUN
ijtc-475	15	15	taxes	taxis	NOUN
ijtc-475	15	16	through	through	ADP
ijtc-475	15	17	e	e	ADJ
ijtc-475	15	18	-	-	NOUN
ijtc-475	15	19	samsat	samsat	ADJ
ijtc-475	15	20	services	service	NOUN
ijtc-475	15	21	during	during	ADP
ijtc-475	15	22	the	the	DET
ijtc-475	15	23	covid	covid	PROPN
ijtc-475	15	24	pandemic	pandemic	NOUN
ijtc-475	15	25	at	at	ADP
ijtc-475	15	26	the	the	DET
ijtc-475	15	27	north	north	PROPN
ijtc-475	15	28	jakarta	jakarta	PROPN
ijtc-475	15	29	samsat	samsat	PROPN
ijtc-475	15	30	office	office	NOUN
ijtc-475	15	31	,	,	PUNCT
ijtc-475	15	32	judging	judge	VERB
ijtc-475	15	33	from	from	ADP
ijtc-475	15	34	the	the	DET
ijtc-475	15	35	six	six	NUM
ijtc-475	15	36	participation	participation	NOUN
ijtc-475	15	37	criteria	criterion	NOUN
ijtc-475	15	38	presented	present	VERB
ijtc-475	15	39	by	by	ADP
ijtc-475	15	40	mangkunegara	mangkunegara	NOUN
ijtc-475	15	41	,	,	PUNCT
ijtc-475	15	42	that	that	PRON
ijtc-475	15	43	has	have	AUX
ijtc-475	15	44	gone	go	VERB
ijtc-475	15	45	quite	quite	ADV
ijtc-475	15	46	well	well	ADV
ijtc-475	15	47	.	.	PUNCT
ijtc-475	16	1	the	the	DET
ijtc-475	16	2	community	community	NOUN
ijtc-475	16	3	as	as	SCONJ
ijtc-475	16	4	taxpayers	taxpayer	NOUN
ijtc-475	16	5	has	have	AUX
ijtc-475	16	6	participated	participate	VERB
ijtc-475	16	7	in	in	ADP
ijtc-475	16	8	implementing	implement	VERB
ijtc-475	16	9	the	the	DET
ijtc-475	16	10	esamsat	esamsat	NOUN
ijtc-475	16	11	service	service	NOUN
ijtc-475	16	12	system	system	NOUN
ijtc-475	16	13	.	.	PUNCT
ijtc-475	17	1	however	however	ADV
ijtc-475	17	2	,	,	PUNCT
ijtc-475	17	3	unfortunately	unfortunately	ADV
ijtc-475	17	4	,	,	PUNCT
ijtc-475	17	5	not	not	PART
ijtc-475	17	6	all	all	DET
ijtc-475	17	7	people	people	NOUN
ijtc-475	17	8	can	can	AUX
ijtc-475	17	9	access	access	VERB
ijtc-475	17	10	these	these	DET
ijtc-475	17	11	services	service	NOUN
ijtc-475	17	12	.	.	PUNCT
ijtc-475	18	1	the	the	DET
ijtc-475	18	2	service	service	NOUN
ijtc-475	18	3	procedure	procedure	NOUN
ijtc-475	18	4	is	be	AUX
ijtc-475	18	5	quite	quite	ADV
ijtc-475	18	6	long	long	ADJ
ijtc-475	18	7	,	,	PUNCT
ijtc-475	18	8	and	and	CCONJ
ijtc-475	18	9	the	the	DET
ijtc-475	18	10	people	people	NOUN
ijtc-475	18	11	's	's	PART
ijtc-475	18	12	digital	digital	ADJ
ijtc-475	18	13	literacy	literacy	NOUN
ijtc-475	18	14	level	level	NOUN
ijtc-475	18	15	is	be	AUX
ijtc-475	18	16	still	still	ADV
ijtc-475	18	17	low	low	ADJ
ijtc-475	18	18	,	,	PUNCT
ijtc-475	18	19	causing	cause	VERB
ijtc-475	18	20	the	the	DET
ijtc-475	18	21	community	community	NOUN
ijtc-475	18	22	not	not	PART
ijtc-475	18	23	to	to	PART
ijtc-475	18	24	be	be	AUX
ijtc-475	18	25	able	able	ADJ
ijtc-475	18	26	to	to	PART
ijtc-475	18	27	take	take	VERB
ijtc-475	18	28	full	full	ADJ
ijtc-475	18	29	advantage	advantage	NOUN
ijtc-475	18	30	of	of	ADP
ijtc-475	18	31	the	the	DET
ijtc-475	18	32	service	service	NOUN
ijtc-475	18	33	system	system	NOUN
ijtc-475	18	34	.	.	PUNCT
ijtc-475	19	1	keywords	keyword	NOUN
ijtc-475	19	2	:	:	PUNCT
ijtc-475	19	3	participation	participation	NOUN
ijtc-475	19	4	,	,	PUNCT
ijtc-475	19	5	tax	tax	NOUN
ijtc-475	19	6	payment	payment	NOUN
ijtc-475	19	7	,	,	PUNCT
ijtc-475	19	8	service	service	NOUN
ijtc-475	19	9	,	,	PUNCT
ijtc-475	19	10	esamsat	esamsat	VERB
ijtc-475	19	11	.	.	PUNCT
ijtc-475	20	1	this	this	PRON
ijtc-475	20	2	is	be	AUX
ijtc-475	20	3	an	an	DET
ijtc-475	20	4	open	open	ADJ
ijtc-475	20	5	access	access	NOUN
ijtc-475	20	6	article	article	NOUN
ijtc-475	20	7	under	under	ADP
ijtc-475	20	8	the	the	DET
ijtc-475	20	9	cc	cc	NOUN
ijtc-475	20	10	-	-	PUNCT
ijtc-475	20	11	by	by	ADP
ijtc-475	20	12	4.0	4.0	NUM
ijtc-475	20	13	license	license	NOUN
ijtc-475	20	14	.	.	PUNCT
ijtc-475	21	1	introduction	introduction	NOUN
ijtc-475	21	2	indonesia	indonesia	PROPN
ijtc-475	21	3	is	be	AUX
ijtc-475	21	4	a	a	DET
ijtc-475	21	5	country	country	NOUN
ijtc-475	21	6	that	that	PRON
ijtc-475	21	7	has	have	AUX
ijtc-475	21	8	developed	develop	VERB
ijtc-475	21	9	various	various	ADJ
ijtc-475	21	10	technologies	technology	NOUN
ijtc-475	21	11	and	and	CCONJ
ijtc-475	21	12	information	information	NOUN
ijtc-475	21	13	.	.	PUNCT
ijtc-475	22	1	however	however	ADV
ijtc-475	22	2	,	,	PUNCT
ijtc-475	22	3	the	the	DET
ijtc-475	22	4	government	government	NOUN
ijtc-475	22	5	requires	require	VERB
ijtc-475	22	6	a	a	DET
ijtc-475	22	7	relatively	relatively	ADV
ijtc-475	22	8	large	large	ADJ
ijtc-475	22	9	source	source	NOUN
ijtc-475	22	10	of	of	ADP
ijtc-475	22	11	revenue	revenue	NOUN
ijtc-475	22	12	or	or	CCONJ
ijtc-475	22	13	income	income	NOUN
ijtc-475	22	14	to	to	PART
ijtc-475	22	15	finance	finance	VERB
ijtc-475	22	16	state	state	NOUN
ijtc-475	22	17	expenditures	expenditure	NOUN
ijtc-475	22	18	,	,	PUNCT
ijtc-475	22	19	both	both	DET
ijtc-475	22	20	routine	routine	ADJ
ijtc-475	22	21	expenditures	expenditure	NOUN
ijtc-475	22	22	for	for	ADP
ijtc-475	22	23	the	the	DET
ijtc-475	22	24	state	state	NOUN
ijtc-475	22	25	and	and	CCONJ
ijtc-475	22	26	routine	routine	ADJ
ijtc-475	22	27	expenditures	expenditure	NOUN
ijtc-475	22	28	for	for	ADP
ijtc-475	22	29	development	development	NOUN
ijtc-475	22	30	at	at	ADP
ijtc-475	22	31	the	the	DET
ijtc-475	22	32	center	center	NOUN
ijtc-475	22	33	or	or	CCONJ
ijtc-475	22	34	in	in	ADP
ijtc-475	22	35	the	the	DET
ijtc-475	22	36	regions	region	NOUN
ijtc-475	22	37	(	(	PUNCT
ijtc-475	22	38	beny	beny	PROPN
ijtc-475	22	39	&	&	CCONJ
ijtc-475	22	40	loviana	loviana	PROPN
ijtc-475	22	41	dewi	dewi	PROPN
ijtc-475	22	42	,	,	PUNCT
ijtc-475	22	43	2021	2021	NUM
ijtc-475	22	44	;	;	PUNCT
ijtc-475	22	45	menichini	menichini	NOUN
ijtc-475	22	46	,	,	PUNCT
ijtc-475	22	47	2020	2020	NUM
ijtc-475	22	48	;	;	PUNCT
ijtc-475	22	49	octaviany	octaviany	NOUN
ijtc-475	22	50	et	et	PROPN
ijtc-475	22	51	al	al	PROPN
ijtc-475	22	52	.	.	PROPN
ijtc-475	22	53	,	,	PUNCT
ijtc-475	22	54	2021	2021	NUM
ijtc-475	22	55	;	;	PUNCT
ijtc-475	22	56	pohan	pohan	NOUN
ijtc-475	22	57	,	,	PUNCT
ijtc-475	22	58	2017	2017	NUM
ijtc-475	22	59	,	,	PUNCT
ijtc-475	22	60	2019	2019	NUM
ijtc-475	22	61	,	,	PUNCT
ijtc-475	22	62	2021	2021	NUM
ijtc-475	22	63	)	)	PUNCT
ijtc-475	22	64	.	.	PUNCT
ijtc-475	23	1	following	follow	VERB
ijtc-475	23	2	article	article	NOUN
ijtc-475	23	3	23	23	NUM
ijtc-475	23	4	a	a	PRON
ijtc-475	23	5	of	of	ADP
ijtc-475	23	6	the	the	DET
ijtc-475	23	7	1945	1945	NUM
ijtc-475	23	8	constitution	constitution	NOUN
ijtc-475	23	9	of	of	ADP
ijtc-475	23	10	the	the	DET
ijtc-475	23	11	republic	republic	NOUN
ijtc-475	23	12	of	of	ADP
ijtc-475	23	13	indonesia	indonesia	PROPN
ijtc-475	23	14	,	,	PUNCT
ijtc-475	23	15	mailto:rofiyanti.ekasumarn0@gmail.com	mailto:rofiyanti.ekasumarn0@gmail.com	X
ijtc-475	23	16	https://doi.org/10.52728/ijtc.v3i2.475	https://doi.org/10.52728/ijtc.v3i2.475	VERB
ijtc-475	23	17	analysis	analysis	NOUN
ijtc-475	23	18	of	of	ADP
ijtc-475	23	19	community	community	NOUN
ijtc-475	23	20	participation	participation	NOUN
ijtc-475	23	21	in	in	ADP
ijtc-475	23	22	paying	pay	VERB
ijtc-475	23	23	motor	motor	NOUN
ijtc-475	23	24	vehicles	vehicle	NOUN
ijtc-475	23	25	tax	tax	NOUN
ijtc-475	23	26	through	through	ADP
ijtc-475	23	27	e	e	ADJ
ijtc-475	23	28	-	-	NOUN
ijtc-475	23	29	samsat	samsat	ADJ
ijtc-475	23	30	service	service	NOUN
ijtc-475	23	31	during	during	ADP
ijtc-475	23	32	covid	covid	PROPN
ijtc-475	23	33	pandemic	pandemic	ADJ
ijtc-475	23	34	at	at	ADP
ijtc-475	23	35	the	the	DET
ijtc-475	23	36	samsat	samsat	NOUN
ijtc-475	23	37	office	office	NOUN
ijtc-475	23	38	in	in	ADP
ijtc-475	23	39	jakarta	jakarta	PROPN
ijtc-475	23	40	utara	utara	PROPN
ijtc-475	23	41	priyono	priyono	PROPN
ijtc-475	23	42	,	,	PUNCT
ijtc-475	23	43	wulandari	wulandari	X
ijtc-475	23	44	,	,	PUNCT
ijtc-475	23	45	rofiyanti	rofiyanti	VERB
ijtc-475	23	46	,	,	PUNCT
ijtc-475	23	47	and	and	CCONJ
ijtc-475	23	48	agustina	agustina	PROPN
ijtc-475	23	49	227	227	NUM
ijtc-475	23	50	|	|	CCONJ
ijtc-475	23	51	ilomata	ilomata	PROPN
ijtc-475	23	52	international	international	ADJ
ijtc-475	23	53	journal	journal	NOUN
ijtc-475	23	54	of	of	ADP
ijtc-475	23	55	tax	tax	PROPN
ijtc-475	23	56	&	&	CCONJ
ijtc-475	23	57	accounting	accounting	PROPN
ijtc-475	23	58	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-475	23	59	it	it	PRON
ijtc-475	23	60	is	be	AUX
ijtc-475	23	61	stated	state	VERB
ijtc-475	23	62	that	that	SCONJ
ijtc-475	23	63	taxes	taxis	NOUN
ijtc-475	23	64	and	and	CCONJ
ijtc-475	23	65	other	other	ADJ
ijtc-475	23	66	levies	levy	NOUN
ijtc-475	23	67	that	that	PRON
ijtc-475	23	68	are	be	AUX
ijtc-475	23	69	coercive	coercive	ADJ
ijtc-475	23	70	for	for	ADP
ijtc-475	23	71	the	the	DET
ijtc-475	23	72	needs	need	NOUN
ijtc-475	23	73	of	of	ADP
ijtc-475	23	74	the	the	DET
ijtc-475	23	75	state	state	NOUN
ijtc-475	23	76	are	be	AUX
ijtc-475	23	77	regulated	regulate	VERB
ijtc-475	23	78	by	by	ADP
ijtc-475	23	79	law	law	NOUN
ijtc-475	23	80	(	(	PUNCT
ijtc-475	23	81	kumala	kumala	PROPN
ijtc-475	23	82	&	&	CCONJ
ijtc-475	23	83	junaidi	junaidi	PROPN
ijtc-475	23	84	,	,	PUNCT
ijtc-475	23	85	2020	2020	NUM
ijtc-475	23	86	;	;	PUNCT
ijtc-475	23	87	selvi	selvi	PROPN
ijtc-475	23	88	&	&	CCONJ
ijtc-475	23	89	ramdhan	ramdhan	PROPN
ijtc-475	23	90	,	,	PUNCT
ijtc-475	23	91	2020	2020	NUM
ijtc-475	23	92	;	;	PUNCT
ijtc-475	23	93	supriatiningsih	supriatiningsih	PROPN
ijtc-475	23	94	&	&	CCONJ
ijtc-475	23	95	jamil	jamil	PROPN
ijtc-475	23	96	,	,	PUNCT
ijtc-475	23	97	2021	2021	NUM
ijtc-475	23	98	;	;	PUNCT
ijtc-475	23	99	wulandari	wulandari	X
ijtc-475	23	100	,	,	PUNCT
ijtc-475	23	101	2021	2021	NUM
ijtc-475	23	102	)	)	PUNCT
ijtc-475	23	103	.	.	PUNCT
ijtc-475	24	1	tax	tax	NOUN
ijtc-475	24	2	collection	collection	NOUN
ijtc-475	24	3	is	be	AUX
ijtc-475	24	4	carried	carry	VERB
ijtc-475	24	5	out	out	ADP
ijtc-475	24	6	throughout	throughout	ADP
ijtc-475	24	7	the	the	DET
ijtc-475	24	8	territory	territory	NOUN
ijtc-475	24	9	of	of	ADP
ijtc-475	24	10	indonesia	indonesia	PROPN
ijtc-475	24	11	,	,	PUNCT
ijtc-475	24	12	which	which	PRON
ijtc-475	24	13	consists	consist	VERB
ijtc-475	24	14	of	of	ADP
ijtc-475	24	15	two	two	NUM
ijtc-475	24	16	institutions	institution	NOUN
ijtc-475	24	17	,	,	PUNCT
ijtc-475	24	18	namely	namely	ADV
ijtc-475	24	19	the	the	DET
ijtc-475	24	20	central	central	ADJ
ijtc-475	24	21	tax	tax	NOUN
ijtc-475	24	22	and	and	CCONJ
ijtc-475	24	23	regional	regional	ADJ
ijtc-475	24	24	taxes	taxis	NOUN
ijtc-475	24	25	,	,	PUNCT
ijtc-475	24	26	which	which	PRON
ijtc-475	24	27	the	the	DET
ijtc-475	24	28	central	central	ADJ
ijtc-475	24	29	government	government	NOUN
ijtc-475	24	30	and	and	CCONJ
ijtc-475	24	31	regional	regional	ADJ
ijtc-475	24	32	governments	government	NOUN
ijtc-475	24	33	carry	carry	VERB
ijtc-475	24	34	out	out	ADP
ijtc-475	24	35	(	(	PUNCT
ijtc-475	24	36	darwin	darwin	PROPN
ijtc-475	24	37	,	,	PUNCT
ijtc-475	24	38	2010	2010	NUM
ijtc-475	24	39	;	;	PUNCT
ijtc-475	24	40	karo	karo	NOUN
ijtc-475	24	41	et	et	PROPN
ijtc-475	24	42	al	al	PROPN
ijtc-475	24	43	.	.	PROPN
ijtc-475	24	44	,	,	PUNCT
ijtc-475	24	45	2019	2019	NUM
ijtc-475	24	46	;	;	PUNCT
ijtc-475	24	47	muhaimin	muhaimin	VERB
ijtc-475	24	48	et	et	PROPN
ijtc-475	24	49	al	al	PROPN
ijtc-475	24	50	.	.	PROPN
ijtc-475	24	51	,	,	PUNCT
ijtc-475	24	52	2019	2019	NUM
ijtc-475	24	53	)	)	PUNCT
ijtc-475	24	54	.	.	PUNCT
ijtc-475	25	1	taxes	taxis	NOUN
ijtc-475	25	2	are	be	AUX
ijtc-475	25	3	the	the	DET
ijtc-475	25	4	largest	large	ADJ
ijtc-475	25	5	source	source	NOUN
ijtc-475	25	6	of	of	ADP
ijtc-475	25	7	state	state	NOUN
ijtc-475	25	8	revenue	revenue	NOUN
ijtc-475	25	9	to	to	PART
ijtc-475	25	10	meet	meet	VERB
ijtc-475	25	11	routine	routine	ADJ
ijtc-475	25	12	state	state	NOUN
ijtc-475	25	13	expenditures	expenditure	NOUN
ijtc-475	25	14	or	or	CCONJ
ijtc-475	25	15	finance	finance	VERB
ijtc-475	25	16	national	national	ADJ
ijtc-475	25	17	development	development	NOUN
ijtc-475	25	18	(	(	PUNCT
ijtc-475	25	19	egbunike	egbunike	NOUN
ijtc-475	25	20	et	et	PROPN
ijtc-475	25	21	al	al	PROPN
ijtc-475	25	22	.	.	PROPN
ijtc-475	25	23	,	,	PUNCT
ijtc-475	25	24	2018	2018	NUM
ijtc-475	25	25	;	;	PUNCT
ijtc-475	25	26	li	li	PROPN
ijtc-475	25	27	et	et	PROPN
ijtc-475	25	28	al	al	PROPN
ijtc-475	25	29	.	.	PROPN
ijtc-475	25	30	,	,	PUNCT
ijtc-475	25	31	2021	2021	NUM
ijtc-475	25	32	;	;	PUNCT
ijtc-475	25	33	majoral	majoral	PROPN
ijtc-475	25	34	et	et	PROPN
ijtc-475	25	35	al	al	PROPN
ijtc-475	25	36	.	.	PROPN
ijtc-475	25	37	,	,	PUNCT
ijtc-475	25	38	2021	2021	NUM
ijtc-475	25	39	;	;	PUNCT
ijtc-475	25	40	nguyen	nguyen	NOUN
ijtc-475	25	41	&	&	CCONJ
ijtc-475	25	42	darsono	darsono	PROPN
ijtc-475	25	43	,	,	PUNCT
ijtc-475	25	44	2022	2022	NUM
ijtc-475	25	45	;	;	PUNCT
ijtc-475	25	46	sekiraqa	sekiraqa	NUM
ijtc-475	25	47	et	et	PROPN
ijtc-475	25	48	al	al	PROPN
ijtc-475	25	49	.	.	PROPN
ijtc-475	25	50	,	,	PUNCT
ijtc-475	25	51	2021	2021	NUM
ijtc-475	25	52	;	;	PUNCT
ijtc-475	25	53	tibulca	tibulca	ADV
ijtc-475	25	54	,	,	PUNCT
ijtc-475	25	55	2021	2021	NUM
ijtc-475	25	56	)	)	PUNCT
ijtc-475	25	57	.	.	PUNCT
ijtc-475	26	1	based	base	VERB
ijtc-475	26	2	on	on	ADP
ijtc-475	26	3	data	datum	NOUN
ijtc-475	26	4	from	from	ADP
ijtc-475	26	5	the	the	DET
ijtc-475	26	6	dki	dki	PROPN
ijtc-475	26	7	jakarta	jakarta	PROPN
ijtc-475	26	8	regional	regional	PROPN
ijtc-475	26	9	revenue	revenue	PROPN
ijtc-475	26	10	agency	agency	NOUN
ijtc-475	26	11	,	,	PUNCT
ijtc-475	26	12	from	from	ADP
ijtc-475	26	13	2016	2016	NUM
ijtc-475	26	14	-	-	PUNCT
ijtc-475	26	15	to	to	ADP
ijtc-475	26	16	2020	2020	NUM
ijtc-475	26	17	,	,	PUNCT
ijtc-475	26	18	the	the	DET
ijtc-475	26	19	number	number	NOUN
ijtc-475	26	20	of	of	ADP
ijtc-475	26	21	realized	realize	VERB
ijtc-475	26	22	motor	motor	NOUN
ijtc-475	26	23	vehicle	vehicle	NOUN
ijtc-475	26	24	tax	tax	NOUN
ijtc-475	26	25	receipts	receipt	NOUN
ijtc-475	26	26	in	in	ADP
ijtc-475	26	27	dki	dki	PROPN
ijtc-475	26	28	jakarta	jakarta	PROPN
ijtc-475	26	29	fluctuated	fluctuate	VERB
ijtc-475	26	30	every	every	DET
ijtc-475	26	31	year	year	NOUN
ijtc-475	26	32	;	;	PUNCT
ijtc-475	26	33	in	in	ADP
ijtc-475	26	34	the	the	DET
ijtc-475	26	35	previous	previous	ADJ
ijtc-475	26	36	four	four	NUM
ijtc-475	26	37	years	year	NOUN
ijtc-475	26	38	,	,	PUNCT
ijtc-475	26	39	the	the	DET
ijtc-475	26	40	realization	realization	NOUN
ijtc-475	26	41	of	of	ADP
ijtc-475	26	42	revenue	revenue	NOUN
ijtc-475	26	43	had	have	AUX
ijtc-475	26	44	reached	reach	VERB
ijtc-475	26	45	the	the	DET
ijtc-475	26	46	target	target	NOUN
ijtc-475	26	47	.	.	PUNCT
ijtc-475	27	1	in	in	ADP
ijtc-475	27	2	the	the	DET
ijtc-475	27	3	last	last	ADJ
ijtc-475	27	4	year	year	NOUN
ijtc-475	27	5	,	,	PUNCT
ijtc-475	27	6	during	during	ADP
ijtc-475	27	7	the	the	DET
ijtc-475	27	8	covid-19	covid-19	PROPN
ijtc-475	27	9	pandemic	pandemic	NOUN
ijtc-475	27	10	,	,	PUNCT
ijtc-475	27	11	the	the	DET
ijtc-475	27	12	number	number	NOUN
ijtc-475	27	13	of	of	ADP
ijtc-475	27	14	realizations	realization	NOUN
ijtc-475	27	15	has	have	AUX
ijtc-475	27	16	been	be	AUX
ijtc-475	27	17	reached	reach	VERB
ijtc-475	27	18	.	.	PUNCT
ijtc-475	28	1	very	very	ADV
ijtc-475	28	2	far	far	ADV
ijtc-475	28	3	from	from	ADP
ijtc-475	28	4	the	the	DET
ijtc-475	28	5	target	target	NOUN
ijtc-475	28	6	of	of	ADP
ijtc-475	28	7	rp	rp	NOUN
ijtc-475	28	8	.	.	PUNCT
ijtc-475	28	9	7,879,223,484,468	7,879,223,484,468	NOUN
ijtc-475	28	10	with	with	ADP
ijtc-475	28	11	the	the	DET
ijtc-475	28	12	percentage	percentage	NOUN
ijtc-475	28	13	only	only	ADV
ijtc-475	28	14	reaching	reach	VERB
ijtc-475	28	15	82.94	82.94	NUM
ijtc-475	28	16	%	%	NOUN
ijtc-475	28	17	.	.	PUNCT
ijtc-475	29	1	from	from	ADP
ijtc-475	29	2	this	this	PRON
ijtc-475	29	3	,	,	PUNCT
ijtc-475	29	4	it	it	PRON
ijtc-475	29	5	can	can	AUX
ijtc-475	29	6	be	be	AUX
ijtc-475	29	7	seen	see	VERB
ijtc-475	29	8	that	that	SCONJ
ijtc-475	29	9	during	during	ADP
ijtc-475	29	10	the	the	DET
ijtc-475	29	11	covid-19	covid-19	PROPN
ijtc-475	29	12	pandemic	pandemic	NOUN
ijtc-475	29	13	,	,	PUNCT
ijtc-475	29	14	more	more	ADJ
ijtc-475	29	15	and	and	CCONJ
ijtc-475	29	16	more	more	ADJ
ijtc-475	29	17	people	people	NOUN
ijtc-475	29	18	are	be	AUX
ijtc-475	29	19	less	less	ADV
ijtc-475	29	20	concerned	concerned	ADJ
ijtc-475	29	21	about	about	ADP
ijtc-475	29	22	paying	pay	VERB
ijtc-475	29	23	their	their	PRON
ijtc-475	29	24	motorized	motorize	VERB
ijtc-475	29	25	vehicle	vehicle	NOUN
ijtc-475	29	26	tax	tax	NOUN
ijtc-475	29	27	.	.	PUNCT
ijtc-475	30	1	the	the	DET
ijtc-475	30	2	development	development	NOUN
ijtc-475	30	3	of	of	ADP
ijtc-475	30	4	information	information	NOUN
ijtc-475	30	5	and	and	CCONJ
ijtc-475	30	6	communication	communication	NOUN
ijtc-475	30	7	technology	technology	NOUN
ijtc-475	30	8	(	(	PUNCT
ijtc-475	30	9	ict	ict	PROPN
ijtc-475	30	10	)	)	PUNCT
ijtc-475	30	11	has	have	AUX
ijtc-475	30	12	brought	bring	VERB
ijtc-475	30	13	a	a	DET
ijtc-475	30	14	significant	significant	ADJ
ijtc-475	30	15	transformation	transformation	NOUN
ijtc-475	30	16	in	in	ADP
ijtc-475	30	17	how	how	SCONJ
ijtc-475	30	18	business	business	NOUN
ijtc-475	30	19	organizations	organization	NOUN
ijtc-475	30	20	deliver	deliver	VERB
ijtc-475	30	21	their	their	PRON
ijtc-475	30	22	products	product	NOUN
ijtc-475	30	23	or	or	CCONJ
ijtc-475	30	24	services	service	NOUN
ijtc-475	30	25	and	and	CCONJ
ijtc-475	30	26	build	build	VERB
ijtc-475	30	27	relationships	relationship	NOUN
ijtc-475	30	28	with	with	ADP
ijtc-475	30	29	their	their	PRON
ijtc-475	30	30	customers	customer	NOUN
ijtc-475	30	31	(	(	PUNCT
ijtc-475	30	32	cascio	cascio	PROPN
ijtc-475	30	33	&	&	CCONJ
ijtc-475	30	34	montealegre	montealegre	PROPN
ijtc-475	30	35	,	,	PUNCT
ijtc-475	30	36	2016	2016	NUM
ijtc-475	30	37	;	;	PUNCT
ijtc-475	30	38	faraj	faraj	VERB
ijtc-475	30	39	et	et	PROPN
ijtc-475	30	40	al	al	PROPN
ijtc-475	30	41	.	.	PROPN
ijtc-475	30	42	,	,	PUNCT
ijtc-475	30	43	2021	2021	NUM
ijtc-475	30	44	;	;	PUNCT
ijtc-475	30	45	kulathunga	kulathunga	PROPN
ijtc-475	30	46	et	et	PROPN
ijtc-475	30	47	al	al	PROPN
ijtc-475	30	48	.	.	PROPN
ijtc-475	30	49	,	,	PUNCT
ijtc-475	30	50	2020	2020	NUM
ijtc-475	30	51	;	;	PUNCT
ijtc-475	30	52	means	mean	NOUN
ijtc-475	30	53	&	&	CCONJ
ijtc-475	30	54	neisler	neisler	PROPN
ijtc-475	30	55	,	,	PUNCT
ijtc-475	30	56	2020	2020	NUM
ijtc-475	30	57	;	;	PUNCT
ijtc-475	30	58	mergel	mergel	NOUN
ijtc-475	30	59	et	et	PROPN
ijtc-475	30	60	al	al	PROPN
ijtc-475	30	61	.	.	PROPN
ijtc-475	30	62	,	,	PUNCT
ijtc-475	30	63	2019	2019	NUM
ijtc-475	30	64	;	;	PUNCT
ijtc-475	30	65	șerban	șerban	PROPN
ijtc-475	30	66	et	et	PROPN
ijtc-475	30	67	al	al	PROPN
ijtc-475	30	68	.	.	PROPN
ijtc-475	30	69	,	,	PUNCT
ijtc-475	30	70	2020	2020	NUM
ijtc-475	30	71	)	)	PUNCT
ijtc-475	30	72	.	.	PUNCT
ijtc-475	31	1	not	not	PART
ijtc-475	31	2	wanting	want	VERB
ijtc-475	31	3	the	the	DET
ijtc-475	31	4	highest	high	ADJ
ijtc-475	31	5	from	from	ADP
ijtc-475	31	6	the	the	DET
ijtc-475	31	7	private	private	ADJ
ijtc-475	31	8	sector	sector	NOUN
ijtc-475	31	9	,	,	PUNCT
ijtc-475	31	10	the	the	DET
ijtc-475	31	11	government	government	NOUN
ijtc-475	31	12	began	begin	VERB
ijtc-475	31	13	to	to	PART
ijtc-475	31	14	use	use	VERB
ijtc-475	31	15	ict	ict	PROPN
ijtc-475	31	16	as	as	ADP
ijtc-475	31	17	a	a	DET
ijtc-475	31	18	public	public	ADJ
ijtc-475	31	19	sector	sector	NOUN
ijtc-475	31	20	organization	organization	NOUN
ijtc-475	31	21	to	to	PART
ijtc-475	31	22	strengthen	strengthen	VERB
ijtc-475	31	23	relations	relation	NOUN
ijtc-475	31	24	with	with	ADP
ijtc-475	31	25	citizens	citizen	NOUN
ijtc-475	31	26	,	,	PUNCT
ijtc-475	31	27	the	the	DET
ijtc-475	31	28	business	business	NOUN
ijtc-475	31	29	world	world	NOUN
ijtc-475	31	30	,	,	PUNCT
ijtc-475	31	31	and	and	CCONJ
ijtc-475	31	32	fellow	fellow	ADJ
ijtc-475	31	33	government	government	NOUN
ijtc-475	31	34	agencies	agency	NOUN
ijtc-475	31	35	using	use	VERB
ijtc-475	31	36	ict	ict	PROPN
ijtc-475	31	37	by	by	ADP
ijtc-475	31	38	the	the	DET
ijtc-475	31	39	government	government	NOUN
ijtc-475	31	40	,	,	PUNCT
ijtc-475	31	41	which	which	PRON
ijtc-475	31	42	became	became	AUX
ijtc-475	31	43	known	know	VERB
ijtc-475	31	44	as	as	ADP
ijtc-475	31	45	electronic	electronic	ADJ
ijtc-475	31	46	government	government	NOUN
ijtc-475	31	47	or	or	CCONJ
ijtc-475	31	48	egovernment	egovernment	NOUN
ijtc-475	31	49	.	.	PUNCT
ijtc-475	32	1	this	this	DET
ijtc-475	32	2	change	change	NOUN
ijtc-475	32	3	in	in	ADP
ijtc-475	32	4	management	management	NOUN
ijtc-475	32	5	changes	change	VERB
ijtc-475	32	6	the	the	DET
ijtc-475	32	7	government	government	NOUN
ijtc-475	32	8	's	's	PART
ijtc-475	32	9	behavior	behavior	NOUN
ijtc-475	32	10	;	;	PUNCT
ijtc-475	32	11	this	this	DET
ijtc-475	32	12	managerial	managerial	ADJ
ijtc-475	32	13	reform	reform	NOUN
ijtc-475	32	14	is	be	AUX
ijtc-475	32	15	needed	need	VERB
ijtc-475	32	16	as	as	ADP
ijtc-475	32	17	the	the	DET
ijtc-475	32	18	first	first	ADJ
ijtc-475	32	19	step	step	NOUN
ijtc-475	32	20	toward	toward	ADP
ijtc-475	32	21	behavioral	behavioral	ADJ
ijtc-475	32	22	reform	reform	NOUN
ijtc-475	32	23	.	.	PUNCT
ijtc-475	33	1	one	one	NUM
ijtc-475	33	2	of	of	ADP
ijtc-475	33	3	them	they	PRON
ijtc-475	33	4	is	be	AUX
ijtc-475	33	5	implementing	implement	VERB
ijtc-475	33	6	electronic	electronic	ADJ
ijtc-475	33	7	government	government	NOUN
ijtc-475	33	8	.	.	PUNCT
ijtc-475	34	1	one	one	NUM
ijtc-475	34	2	of	of	ADP
ijtc-475	34	3	the	the	DET
ijtc-475	34	4	local	local	ADJ
ijtc-475	34	5	governments	government	NOUN
ijtc-475	34	6	has	have	AUX
ijtc-475	34	7	implemented	implement	VERB
ijtc-475	34	8	the	the	DET
ijtc-475	34	9	national	national	ADJ
ijtc-475	34	10	online	online	ADJ
ijtc-475	34	11	samsat	samsat	NOUN
ijtc-475	34	12	and	and	CCONJ
ijtc-475	34	13	has	have	AUX
ijtc-475	34	14	successfully	successfully	ADV
ijtc-475	34	15	implemented	implement	VERB
ijtc-475	34	16	it	it	PRON
ijtc-475	34	17	in	in	ADP
ijtc-475	34	18	the	the	DET
ijtc-475	34	19	jakarta	jakarta	PROPN
ijtc-475	34	20	city	city	PROPN
ijtc-475	34	21	government	government	NOUN
ijtc-475	34	22	,	,	PUNCT
ijtc-475	34	23	namely	namely	ADV
ijtc-475	34	24	the	the	DET
ijtc-475	34	25	one	one	NUM
ijtc-475	34	26	roof	roof	NOUN
ijtc-475	34	27	manunggal	manunggal	ADJ
ijtc-475	34	28	administration	administration	NOUN
ijtc-475	34	29	system	system	NOUN
ijtc-475	34	30	(	(	PUNCT
ijtc-475	34	31	samsat	samsat	NOUN
ijtc-475	34	32	)	)	PUNCT
ijtc-475	34	33	.	.	PUNCT
ijtc-475	35	1	the	the	DET
ijtc-475	35	2	north	north	PROPN
ijtc-475	35	3	jakarta	jakarta	PROPN
ijtc-475	35	4	samsat	samsat	PROPN
ijtc-475	35	5	office	office	NOUN
ijtc-475	35	6	does	do	AUX
ijtc-475	35	7	not	not	PART
ijtc-475	35	8	only	only	ADV
ijtc-475	35	9	use	use	VERB
ijtc-475	35	10	the	the	DET
ijtc-475	35	11	national	national	ADJ
ijtc-475	35	12	online	online	ADJ
ijtc-475	35	13	samsat	samsat	NOUN
ijtc-475	35	14	to	to	PART
ijtc-475	35	15	serve	serve	VERB
ijtc-475	35	16	the	the	DET
ijtc-475	35	17	community	community	NOUN
ijtc-475	35	18	as	as	ADP
ijtc-475	35	19	for	for	ADP
ijtc-475	35	20	others	other	NOUN
ijtc-475	35	21	such	such	ADJ
ijtc-475	35	22	as	as	ADP
ijtc-475	35	23	esamsat	esamsat	NOUN
ijtc-475	35	24	,	,	PUNCT
ijtc-475	35	25	samsat	samsat	NOUN
ijtc-475	35	26	drive	drive	NOUN
ijtc-475	35	27	-	-	PUNCT
ijtc-475	35	28	thru	thru	NOUN
ijtc-475	35	29	,	,	PUNCT
ijtc-475	35	30	and	and	CCONJ
ijtc-475	35	31	mobile	mobile	ADJ
ijtc-475	35	32	samsat	samsat	NOUN
ijtc-475	35	33	.	.	PUNCT
ijtc-475	36	1	advances	advance	NOUN
ijtc-475	36	2	in	in	ADP
ijtc-475	36	3	information	information	NOUN
ijtc-475	36	4	technology	technology	NOUN
ijtc-475	36	5	provide	provide	VERB
ijtc-475	36	6	the	the	DET
ijtc-475	36	7	most	most	ADV
ijtc-475	36	8	significant	significant	ADJ
ijtc-475	36	9	benefit	benefit	NOUN
ijtc-475	36	10	to	to	ADP
ijtc-475	36	11	society	society	NOUN
ijtc-475	36	12	's	's	PART
ijtc-475	36	13	problems	problem	NOUN
ijtc-475	36	14	.	.	PUNCT
ijtc-475	37	1	of	of	ADP
ijtc-475	37	2	course	course	NOUN
ijtc-475	37	3	,	,	PUNCT
ijtc-475	37	4	in	in	ADP
ijtc-475	37	5	a	a	DET
ijtc-475	37	6	globalized	globalized	ADJ
ijtc-475	37	7	world	world	NOUN
ijtc-475	37	8	,	,	PUNCT
ijtc-475	37	9	egovernment	egovernment	NOUN
ijtc-475	37	10	helps	help	VERB
ijtc-475	37	11	the	the	DET
ijtc-475	37	12	government	government	NOUN
ijtc-475	37	13	provide	provide	VERB
ijtc-475	37	14	information	information	NOUN
ijtc-475	37	15	to	to	ADP
ijtc-475	37	16	citizens	citizen	NOUN
ijtc-475	37	17	with	with	ADP
ijtc-475	37	18	the	the	DET
ijtc-475	37	19	help	help	NOUN
ijtc-475	37	20	of	of	ADP
ijtc-475	37	21	information	information	NOUN
ijtc-475	37	22	technology	technology	NOUN
ijtc-475	37	23	so	so	SCONJ
ijtc-475	37	24	that	that	SCONJ
ijtc-475	37	25	the	the	DET
ijtc-475	37	26	government	government	NOUN
ijtc-475	37	27	does	do	AUX
ijtc-475	37	28	not	not	PART
ijtc-475	37	29	have	have	VERB
ijtc-475	37	30	to	to	PART
ijtc-475	37	31	bother	bother	VERB
ijtc-475	37	32	with	with	ADP
ijtc-475	37	33	providing	provide	VERB
ijtc-475	37	34	information	information	NOUN
ijtc-475	37	35	to	to	ADP
ijtc-475	37	36	its	its	PRON
ijtc-475	37	37	citizens	citizen	NOUN
ijtc-475	37	38	.	.	PUNCT
ijtc-475	38	1	for	for	ADP
ijtc-475	38	2	example	example	NOUN
ijtc-475	38	3	,	,	PUNCT
ijtc-475	38	4	the	the	DET
ijtc-475	38	5	government	government	NOUN
ijtc-475	38	6	's	's	PART
ijtc-475	38	7	samsat	samsat	NOUN
ijtc-475	38	8	is	be	AUX
ijtc-475	38	9	in	in	ADP
ijtc-475	38	10	the	the	DET
ijtc-475	38	11	manufacture	manufacture	NOUN
ijtc-475	38	12	and	and	CCONJ
ijtc-475	38	13	management	management	NOUN
ijtc-475	38	14	of	of	ADP
ijtc-475	38	15	letters	letter	NOUN
ijtc-475	38	16	in	in	ADP
ijtc-475	38	17	the	the	DET
ijtc-475	38	18	form	form	NOUN
ijtc-475	38	19	of	of	ADP
ijtc-475	38	20	extending	extend	VERB
ijtc-475	38	21	stnk	stnk	NOUN
ijtc-475	38	22	,	,	PUNCT
ijtc-475	38	23	making	make	VERB
ijtc-475	38	24	bpkb	bpkb	NOUN
ijtc-475	38	25	.	.	PUNCT
ijtc-475	39	1	people	people	NOUN
ijtc-475	39	2	paying	pay	VERB
ijtc-475	39	3	taxes	taxis	NOUN
ijtc-475	39	4	usually	usually	ADV
ijtc-475	39	5	have	have	VERB
ijtc-475	39	6	long	long	ADJ
ijtc-475	39	7	queues	queue	NOUN
ijtc-475	39	8	and	and	CCONJ
ijtc-475	39	9	complain	complain	VERB
ijtc-475	39	10	about	about	ADP
ijtc-475	39	11	the	the	DET
ijtc-475	39	12	services	service	NOUN
ijtc-475	39	13	,	,	PUNCT
ijtc-475	39	14	facilities	facility	NOUN
ijtc-475	39	15	,	,	PUNCT
ijtc-475	39	16	and	and	CCONJ
ijtc-475	39	17	infrastructure	infrastructure	NOUN
ijtc-475	39	18	at	at	ADP
ijtc-475	39	19	the	the	DET
ijtc-475	39	20	north	north	PROPN
ijtc-475	39	21	jakarta	jakarta	PROPN
ijtc-475	39	22	samsat	samsat	PROPN
ijtc-475	39	23	office	office	NOUN
ijtc-475	39	24	.	.	PUNCT
ijtc-475	40	1	many	many	ADJ
ijtc-475	40	2	taxpayers	taxpayer	NOUN
ijtc-475	40	3	make	make	VERB
ijtc-475	40	4	samsat	samsat	NOUN
ijtc-475	40	5	services	service	NOUN
ijtc-475	40	6	take	take	VERB
ijtc-475	40	7	a	a	DET
ijtc-475	40	8	long	long	ADJ
ijtc-475	40	9	time	time	NOUN
ijtc-475	40	10	and	and	CCONJ
ijtc-475	40	11	are	be	AUX
ijtc-475	40	12	not	not	PART
ijtc-475	40	13	optimal	optimal	ADJ
ijtc-475	40	14	,	,	PUNCT
ijtc-475	40	15	especially	especially	ADV
ijtc-475	40	16	during	during	ADP
ijtc-475	40	17	the	the	DET
ijtc-475	40	18	covid-19	covid-19	PROPN
ijtc-475	40	19	pandemic	pandemic	NOUN
ijtc-475	40	20	,	,	PUNCT
ijtc-475	40	21	which	which	PRON
ijtc-475	40	22	can	can	AUX
ijtc-475	40	23	cause	cause	VERB
ijtc-475	40	24	the	the	DET
ijtc-475	40	25	spread	spread	NOUN
ijtc-475	40	26	of	of	ADP
ijtc-475	40	27	the	the	DET
ijtc-475	40	28	covid	covid	PROPN
ijtc-475	40	29	virus	virus	PROPN
ijtc-475	40	30	.	.	PUNCT
ijtc-475	41	1	so	so	ADV
ijtc-475	41	2	we	we	PRON
ijtc-475	41	3	need	need	VERB
ijtc-475	41	4	innovation	innovation	NOUN
ijtc-475	41	5	to	to	PART
ijtc-475	41	6	improve	improve	VERB
ijtc-475	41	7	services	service	NOUN
ijtc-475	41	8	from	from	ADP
ijtc-475	41	9	samsat	samsat	NOUN
ijtc-475	41	10	to	to	ADP
ijtc-475	41	11	the	the	DET
ijtc-475	41	12	taxpayer	taxpayer	NOUN
ijtc-475	41	13	community	community	NOUN
ijtc-475	41	14	.	.	PUNCT
ijtc-475	42	1	the	the	DET
ijtc-475	42	2	development	development	NOUN
ijtc-475	42	3	of	of	ADP
ijtc-475	42	4	information	information	NOUN
ijtc-475	42	5	technology	technology	NOUN
ijtc-475	42	6	has	have	AUX
ijtc-475	42	7	provided	provide	VERB
ijtc-475	42	8	a	a	DET
ijtc-475	42	9	bright	bright	ADJ
ijtc-475	42	10	spot	spot	NOUN
ijtc-475	42	11	for	for	ADP
ijtc-475	42	12	solving	solve	VERB
ijtc-475	42	13	these	these	DET
ijtc-475	42	14	problems	problem	NOUN
ijtc-475	42	15	.	.	PUNCT
ijtc-475	43	1	management	management	NOUN
ijtc-475	43	2	information	information	NOUN
ijtc-475	43	3	system	system	NOUN
ijtc-475	43	4	(	(	PUNCT
ijtc-475	43	5	sim	sim	NOUN
ijtc-475	43	6	)	)	PUNCT
ijtc-475	43	7	based	base	VERB
ijtc-475	43	8	on	on	ADP
ijtc-475	43	9	online	online	ADJ
ijtc-475	43	10	web	web	NOUN
ijtc-475	43	11	services	service	NOUN
ijtc-475	43	12	(	(	PUNCT
ijtc-475	43	13	e	e	NOUN
ijtc-475	43	14	-	-	NOUN
ijtc-475	43	15	samsat	samsat	ADJ
ijtc-475	43	16	)	)	PUNCT
ijtc-475	43	17	or	or	CCONJ
ijtc-475	43	18	the	the	DET
ijtc-475	43	19	national	national	ADJ
ijtc-475	43	20	online	online	ADJ
ijtc-475	43	21	samsat	samsat	NOUN
ijtc-475	43	22	is	be	AUX
ijtc-475	43	23	one	one	NUM
ijtc-475	43	24	solution	solution	NOUN
ijtc-475	43	25	.	.	PUNCT
ijtc-475	44	1	so	so	ADV
ijtc-475	44	2	far	far	ADV
ijtc-475	44	3	,	,	PUNCT
ijtc-475	44	4	face	face	NOUN
ijtc-475	44	5	-	-	PUNCT
ijtc-475	44	6	to	to	ADP
ijtc-475	44	7	-	-	PUNCT
ijtc-475	44	8	face	face	NOUN
ijtc-475	44	9	public	public	ADJ
ijtc-475	44	10	services	service	NOUN
ijtc-475	44	11	are	be	AUX
ijtc-475	44	12	only	only	ADV
ijtc-475	44	13	8	8	NUM
ijtc-475	44	14	hours	hour	NOUN
ijtc-475	44	15	a	a	DET
ijtc-475	44	16	day	day	NOUN
ijtc-475	44	17	from	from	ADP
ijtc-475	44	18	monday	monday	PROPN
ijtc-475	44	19	to	to	ADP
ijtc-475	44	20	friday	friday	PROPN
ijtc-475	44	21	.	.	PUNCT
ijtc-475	45	1	with	with	ADP
ijtc-475	45	2	e	e	NOUN
ijtc-475	45	3	-	-	NOUN
ijtc-475	45	4	government	government	NOUN
ijtc-475	45	5	,	,	PUNCT
ijtc-475	45	6	public	public	ADJ
ijtc-475	45	7	service	service	NOUN
ijtc-475	45	8	offices	office	NOUN
ijtc-475	45	9	are	be	AUX
ijtc-475	45	10	open	open	ADJ
ijtc-475	45	11	24	24	NUM
ijtc-475	45	12	hours	hour	NOUN
ijtc-475	45	13	a	a	DET
ijtc-475	45	14	day	day	NOUN
ijtc-475	45	15	,	,	PUNCT
ijtc-475	45	16	seven	seven	NUM
ijtc-475	45	17	days	day	NOUN
ijtc-475	45	18	a	a	DET
ijtc-475	45	19	week	week	NOUN
ijtc-475	45	20	without	without	ADP
ijtc-475	45	21	waiting	wait	VERB
ijtc-475	45	22	for	for	SCONJ
ijtc-475	45	23	government	government	NOUN
ijtc-475	45	24	offices	office	NOUN
ijtc-475	45	25	to	to	PART
ijtc-475	45	26	open	open	VERB
ijtc-475	45	27	and	and	CCONJ
ijtc-475	45	28	can	can	AUX
ijtc-475	45	29	reduce	reduce	VERB
ijtc-475	45	30	the	the	DET
ijtc-475	45	31	spread	spread	NOUN
ijtc-475	45	32	of	of	ADP
ijtc-475	45	33	the	the	DET
ijtc-475	45	34	coronavirus	coronavirus	NOUN
ijtc-475	45	35	that	that	PRON
ijtc-475	45	36	is	be	AUX
ijtc-475	45	37	endemic	endemic	ADJ
ijtc-475	45	38	in	in	ADP
ijtc-475	45	39	the	the	DET
ijtc-475	45	40	world	world	NOUN
ijtc-475	45	41	.	.	PUNCT
ijtc-475	46	1	now	now	ADV
ijtc-475	46	2	there	there	PRON
ijtc-475	46	3	is	be	VERB
ijtc-475	46	4	no	no	DET
ijtc-475	46	5	analysis	analysis	NOUN
ijtc-475	46	6	of	of	ADP
ijtc-475	46	7	community	community	NOUN
ijtc-475	46	8	participation	participation	NOUN
ijtc-475	46	9	in	in	ADP
ijtc-475	46	10	paying	pay	VERB
ijtc-475	46	11	motor	motor	NOUN
ijtc-475	46	12	vehicles	vehicle	NOUN
ijtc-475	46	13	tax	tax	NOUN
ijtc-475	46	14	through	through	ADP
ijtc-475	46	15	e	e	ADJ
ijtc-475	46	16	-	-	NOUN
ijtc-475	46	17	samsat	samsat	ADJ
ijtc-475	46	18	service	service	NOUN
ijtc-475	46	19	during	during	ADP
ijtc-475	46	20	covid	covid	PROPN
ijtc-475	46	21	pandemic	pandemic	ADJ
ijtc-475	46	22	at	at	ADP
ijtc-475	46	23	the	the	DET
ijtc-475	46	24	samsat	samsat	NOUN
ijtc-475	46	25	office	office	NOUN
ijtc-475	46	26	in	in	ADP
ijtc-475	46	27	jakarta	jakarta	PROPN
ijtc-475	46	28	utara	utara	PROPN
ijtc-475	46	29	priyono	priyono	PROPN
ijtc-475	46	30	,	,	PUNCT
ijtc-475	46	31	wulandari	wulandari	X
ijtc-475	46	32	,	,	PUNCT
ijtc-475	46	33	rofiyanti	rofiyanti	VERB
ijtc-475	46	34	,	,	PUNCT
ijtc-475	46	35	and	and	CCONJ
ijtc-475	46	36	agustina	agustina	PROPN
ijtc-475	46	37	228	228	NUM
ijtc-475	46	38	|	|	ADV
ijtc-475	46	39	ilomata	ilomata	PROPN
ijtc-475	46	40	international	international	ADJ
ijtc-475	46	41	journal	journal	NOUN
ijtc-475	46	42	of	of	ADP
ijtc-475	46	43	tax	tax	PROPN
ijtc-475	46	44	&	&	CCONJ
ijtc-475	46	45	accounting	accounting	PROPN
ijtc-475	46	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-475	46	47	longer	long	ADV
ijtc-475	46	48	any	any	DET
ijtc-475	46	49	excuse	excuse	NOUN
ijtc-475	46	50	for	for	ADP
ijtc-475	46	51	not	not	PART
ijtc-475	46	52	paying	pay	VERB
ijtc-475	46	53	taxes	taxis	NOUN
ijtc-475	46	54	(	(	PUNCT
ijtc-475	46	55	hartanti	hartanti	NOUN
ijtc-475	46	56	et	et	PROPN
ijtc-475	46	57	al	al	PROPN
ijtc-475	46	58	.	.	PROPN
ijtc-475	46	59	,	,	PUNCT
ijtc-475	46	60	2020	2020	NUM
ijtc-475	46	61	;	;	PUNCT
ijtc-475	46	62	herawati	herawati	PROPN
ijtc-475	46	63	&	&	CCONJ
ijtc-475	46	64	hidayat	hidayat	PROPN
ijtc-475	46	65	,	,	PUNCT
ijtc-475	46	66	2022	2022	NUM
ijtc-475	46	67	;	;	PUNCT
ijtc-475	46	68	megayani	megayani	PROPN
ijtc-475	46	69	&	&	CCONJ
ijtc-475	46	70	noviari	noviari	PROPN
ijtc-475	46	71	,	,	PUNCT
ijtc-475	46	72	2021	2021	NUM
ijtc-475	46	73	;	;	PUNCT
ijtc-475	46	74	susanti	susanti	PROPN
ijtc-475	46	75	&	&	CCONJ
ijtc-475	46	76	ery	ery	PROPN
ijtc-475	46	77	setiawan	setiawan	PROPN
ijtc-475	46	78	,	,	PUNCT
ijtc-475	46	79	2019	2019	NUM
ijtc-475	46	80	;	;	PUNCT
ijtc-475	46	81	utina	utina	PROPN
ijtc-475	46	82	&	&	CCONJ
ijtc-475	46	83	gobel	gobel	PROPN
ijtc-475	46	84	,	,	PUNCT
ijtc-475	46	85	2020	2020	NUM
ijtc-475	46	86	)	)	PUNCT
ijtc-475	46	87	.	.	PUNCT
ijtc-475	47	1	however	however	ADV
ijtc-475	47	2	,	,	PUNCT
ijtc-475	47	3	it	it	PRON
ijtc-475	47	4	has	have	AUX
ijtc-475	47	5	been	be	AUX
ijtc-475	47	6	facilitated	facilitate	VERB
ijtc-475	47	7	by	by	ADP
ijtc-475	47	8	implementing	implement	VERB
ijtc-475	47	9	e	e	NOUN
ijtc-475	47	10	-	-	NOUN
ijtc-475	47	11	government	government	NOUN
ijtc-475	47	12	in	in	ADP
ijtc-475	47	13	public	public	ADJ
ijtc-475	47	14	services	service	NOUN
ijtc-475	47	15	;	;	PUNCT
ijtc-475	47	16	there	there	PRON
ijtc-475	47	17	are	be	VERB
ijtc-475	47	18	times	time	NOUN
ijtc-475	47	19	when	when	SCONJ
ijtc-475	47	20	people	people	NOUN
ijtc-475	47	21	are	be	AUX
ijtc-475	47	22	still	still	ADV
ijtc-475	47	23	reluctant	reluctant	ADJ
ijtc-475	47	24	to	to	PART
ijtc-475	47	25	make	make	VERB
ijtc-475	47	26	payments	payment	NOUN
ijtc-475	47	27	.	.	PUNCT
ijtc-475	48	1	the	the	DET
ijtc-475	48	2	success	success	NOUN
ijtc-475	48	3	of	of	ADP
ijtc-475	48	4	government	government	NOUN
ijtc-475	48	5	policies	policy	NOUN
ijtc-475	48	6	is	be	AUX
ijtc-475	48	7	strongly	strongly	ADV
ijtc-475	48	8	influenced	influence	VERB
ijtc-475	48	9	by	by	ADP
ijtc-475	48	10	the	the	DET
ijtc-475	48	11	participation	participation	NOUN
ijtc-475	48	12	of	of	ADP
ijtc-475	48	13	various	various	ADJ
ijtc-475	48	14	sectors	sector	NOUN
ijtc-475	48	15	and	and	CCONJ
ijtc-475	48	16	the	the	DET
ijtc-475	48	17	active	active	ADJ
ijtc-475	48	18	participation	participation	NOUN
ijtc-475	48	19	of	of	ADP
ijtc-475	48	20	taxpayers	taxpayer	NOUN
ijtc-475	48	21	.	.	PUNCT
ijtc-475	49	1	based	base	VERB
ijtc-475	49	2	on	on	ADP
ijtc-475	49	3	data	datum	NOUN
ijtc-475	49	4	from	from	ADP
ijtc-475	49	5	the	the	DET
ijtc-475	49	6	dki	dki	PROPN
ijtc-475	49	7	jakarta	jakarta	PROPN
ijtc-475	49	8	regional	regional	PROPN
ijtc-475	49	9	revenue	revenue	PROPN
ijtc-475	49	10	agency	agency	NOUN
ijtc-475	49	11	,	,	PUNCT
ijtc-475	49	12	the	the	DET
ijtc-475	49	13	presence	presence	NOUN
ijtc-475	49	14	of	of	ADP
ijtc-475	49	15	the	the	DET
ijtc-475	49	16	e	e	ADJ
ijtc-475	49	17	-	-	ADJ
ijtc-475	49	18	samsat	samsat	ADJ
ijtc-475	49	19	system	system	NOUN
ijtc-475	49	20	,	,	PUNCT
ijtc-475	49	21	starting	start	VERB
ijtc-475	49	22	from	from	ADP
ijtc-475	49	23	2017	2017	NUM
ijtc-475	49	24	until	until	ADP
ijtc-475	49	25	now	now	ADV
ijtc-475	49	26	,	,	PUNCT
ijtc-475	49	27	annually	annually	ADV
ijtc-475	49	28	for	for	ADP
ijtc-475	49	29	motor	motor	NOUN
ijtc-475	49	30	vehicle	vehicle	NOUN
ijtc-475	49	31	tax	tax	NOUN
ijtc-475	49	32	payments	payment	NOUN
ijtc-475	49	33	has	have	AUX
ijtc-475	49	34	increased	increase	VERB
ijtc-475	49	35	with	with	ADP
ijtc-475	49	36	a	a	DET
ijtc-475	49	37	total	total	ADJ
ijtc-475	49	38	number	number	NOUN
ijtc-475	49	39	of	of	ADP
ijtc-475	49	40	86,812	86,812	NUM
ijtc-475	49	41	motorized	motorize	VERB
ijtc-475	49	42	vehicle	vehicle	NOUN
ijtc-475	49	43	units	unit	NOUN
ijtc-475	49	44	,	,	PUNCT
ijtc-475	49	45	accumulating	accumulate	VERB
ijtc-475	49	46	the	the	DET
ijtc-475	49	47	amount	amount	NOUN
ijtc-475	49	48	of	of	ADP
ijtc-475	49	49	motor	motor	NOUN
ijtc-475	49	50	vehicle	vehicle	NOUN
ijtc-475	49	51	tax	tax	NOUN
ijtc-475	49	52	payments	payment	NOUN
ijtc-475	49	53	of	of	ADP
ijtc-475	49	54	rp	rp	NOUN
ijtc-475	49	55	.	.	NOUN
ijtc-475	49	56	142,795,444,400	142,795,444,400	NUM
ijtc-475	49	57	until	until	ADP
ijtc-475	49	58	2020	2020	NUM
ijtc-475	49	59	.	.	PUNCT
ijtc-475	50	1	however	however	ADV
ijtc-475	50	2	,	,	PUNCT
ijtc-475	50	3	with	with	ADP
ijtc-475	50	4	the	the	DET
ijtc-475	50	5	number	number	NOUN
ijtc-475	50	6	of	of	ADP
ijtc-475	50	7	active	active	ADJ
ijtc-475	50	8	motorized	motorize	VERB
ijtc-475	50	9	vehicles	vehicle	NOUN
ijtc-475	50	10	already	already	ADV
ijtc-475	50	11	paying	pay	VERB
ijtc-475	50	12	taxes	taxis	NOUN
ijtc-475	50	13	of	of	ADP
ijtc-475	50	14	15,309,938	15,309,938	NUM
ijtc-475	50	15	units	unit	NOUN
ijtc-475	50	16	,	,	PUNCT
ijtc-475	50	17	only	only	ADV
ijtc-475	50	18	0.56	0.56	NUM
ijtc-475	50	19	%	%	NOUN
ijtc-475	50	20	using	use	VERB
ijtc-475	50	21	the	the	DET
ijtc-475	50	22	esamsat	esamsat	NOUN
ijtc-475	50	23	system	system	NOUN
ijtc-475	50	24	is	be	AUX
ijtc-475	50	25	very	very	ADV
ijtc-475	50	26	far	far	ADV
ijtc-475	50	27	from	from	ADP
ijtc-475	50	28	expected	expect	VERB
ijtc-475	50	29	.	.	PUNCT
ijtc-475	51	1	if	if	SCONJ
ijtc-475	51	2	the	the	DET
ijtc-475	51	3	number	number	NOUN
ijtc-475	51	4	of	of	ADP
ijtc-475	51	5	motorized	motorize	VERB
ijtc-475	51	6	vehicles	vehicle	NOUN
ijtc-475	51	7	that	that	PRON
ijtc-475	51	8	are	be	AUX
ijtc-475	51	9	passive	passive	ADJ
ijtc-475	51	10	and	and	CCONJ
ijtc-475	51	11	have	have	AUX
ijtc-475	51	12	not	not	PART
ijtc-475	51	13	fulfilled	fulfil	VERB
ijtc-475	51	14	their	their	PRON
ijtc-475	51	15	obligations	obligation	NOUN
ijtc-475	51	16	by	by	ADP
ijtc-475	51	17	paying	pay	VERB
ijtc-475	51	18	using	use	VERB
ijtc-475	51	19	the	the	DET
ijtc-475	51	20	e	e	ADJ
ijtc-475	51	21	-	-	ADJ
ijtc-475	51	22	samsat	samsat	ADJ
ijtc-475	51	23	system	system	NOUN
ijtc-475	51	24	,	,	PUNCT
ijtc-475	51	25	as	as	ADV
ijtc-475	51	26	many	many	ADJ
ijtc-475	51	27	as	as	ADP
ijtc-475	51	28	21,381,597	21,381,597	NUM
ijtc-475	51	29	units	unit	NOUN
ijtc-475	51	30	can	can	AUX
ijtc-475	51	31	reach	reach	VERB
ijtc-475	51	32	58.27	58.27	NUM
ijtc-475	51	33	%	%	NOUN
ijtc-475	51	34	of	of	ADP
ijtc-475	51	35	the	the	DET
ijtc-475	51	36	number	number	NOUN
ijtc-475	51	37	of	of	ADP
ijtc-475	51	38	existing	exist	VERB
ijtc-475	51	39	vehicles	vehicle	NOUN
ijtc-475	51	40	.	.	PUNCT
ijtc-475	52	1	so	so	SCONJ
ijtc-475	52	2	that	that	SCONJ
ijtc-475	52	3	the	the	DET
ijtc-475	52	4	total	total	ADJ
ijtc-475	52	5	payment	payment	NOUN
ijtc-475	52	6	of	of	ADP
ijtc-475	52	7	8	8	NUM
ijtc-475	52	8	can	can	AUX
ijtc-475	52	9	reach	reach	VERB
ijtc-475	52	10	the	the	DET
ijtc-475	52	11	specified	specify	VERB
ijtc-475	52	12	target	target	NOUN
ijtc-475	52	13	and	and	CCONJ
ijtc-475	52	14	cover	cover	VERB
ijtc-475	52	15	the	the	DET
ijtc-475	52	16	current	current	ADJ
ijtc-475	52	17	shortfall	shortfall	NOUN
ijtc-475	52	18	in	in	ADP
ijtc-475	52	19	realization	realization	NOUN
ijtc-475	52	20	.	.	PUNCT
ijtc-475	53	1	at	at	ADP
ijtc-475	53	2	the	the	DET
ijtc-475	53	3	same	same	ADJ
ijtc-475	53	4	time	time	NOUN
ijtc-475	53	5	,	,	PUNCT
ijtc-475	53	6	taxpayers	taxpayer	NOUN
ijtc-475	53	7	can	can	AUX
ijtc-475	53	8	make	make	VERB
ijtc-475	53	9	payments	payment	NOUN
ijtc-475	53	10	through	through	ADP
ijtc-475	53	11	the	the	DET
ijtc-475	53	12	e	e	ADJ
ijtc-475	53	13	-	-	ADJ
ijtc-475	53	14	samsat	samsat	ADJ
ijtc-475	53	15	system	system	NOUN
ijtc-475	53	16	,	,	PUNCT
ijtc-475	53	17	making	make	VERB
ijtc-475	53	18	it	it	PRON
ijtc-475	53	19	easier	easy	ADJ
ijtc-475	53	20	to	to	PART
ijtc-475	53	21	pay	pay	VERB
ijtc-475	53	22	motor	motor	NOUN
ijtc-475	53	23	vehicle	vehicle	NOUN
ijtc-475	53	24	taxes	taxis	NOUN
ijtc-475	53	25	and	and	CCONJ
ijtc-475	53	26	no	no	ADV
ijtc-475	53	27	longer	long	ADV
ijtc-475	53	28	wait	wait	VERB
ijtc-475	53	29	in	in	ADP
ijtc-475	53	30	line	line	NOUN
ijtc-475	53	31	for	for	ADP
ijtc-475	53	32	hours	hour	NOUN
ijtc-475	53	33	.	.	PUNCT
ijtc-475	54	1	method	method	NOUN
ijtc-475	54	2	this	this	DET
ijtc-475	54	3	research	research	NOUN
ijtc-475	54	4	is	be	AUX
ijtc-475	54	5	descriptive	descriptive	ADJ
ijtc-475	54	6	research	research	NOUN
ijtc-475	54	7	with	with	ADP
ijtc-475	54	8	a	a	DET
ijtc-475	54	9	qualitative	qualitative	ADJ
ijtc-475	54	10	approach	approach	NOUN
ijtc-475	54	11	,	,	PUNCT
ijtc-475	54	12	further	far	ADV
ijtc-475	54	13	elaborated	elaborate	VERB
ijtc-475	54	14	with	with	ADP
ijtc-475	54	15	secondary	secondary	ADJ
ijtc-475	54	16	data	datum	NOUN
ijtc-475	54	17	from	from	ADP
ijtc-475	54	18	the	the	DET
ijtc-475	54	19	play	play	NOUN
ijtc-475	54	20	store	store	NOUN
ijtc-475	54	21	,	,	PUNCT
ijtc-475	54	22	social	social	ADJ
ijtc-475	54	23	media	medium	NOUN
ijtc-475	54	24	,	,	PUNCT
ijtc-475	54	25	or	or	CCONJ
ijtc-475	54	26	other	other	ADJ
ijtc-475	54	27	news	news	NOUN
ijtc-475	54	28	media	medium	NOUN
ijtc-475	54	29	.	.	PUNCT
ijtc-475	55	1	data	datum	NOUN
ijtc-475	55	2	collection	collection	NOUN
ijtc-475	55	3	techniques	technique	NOUN
ijtc-475	55	4	were	be	AUX
ijtc-475	55	5	carried	carry	VERB
ijtc-475	55	6	out	out	ADP
ijtc-475	55	7	through	through	ADP
ijtc-475	55	8	interviews	interview	NOUN
ijtc-475	55	9	,	,	PUNCT
ijtc-475	55	10	observation	observation	NOUN
ijtc-475	55	11	,	,	PUNCT
ijtc-475	55	12	and	and	CCONJ
ijtc-475	55	13	documentation	documentation	NOUN
ijtc-475	55	14	,	,	PUNCT
ijtc-475	55	15	in	in	ADP
ijtc-475	55	16	line	line	NOUN
ijtc-475	55	17	with	with	ADP
ijtc-475	55	18	the	the	DET
ijtc-475	55	19	expression	expression	NOUN
ijtc-475	55	20	of	of	ADP
ijtc-475	55	21	(	(	PUNCT
ijtc-475	55	22	silalahi	silalahi	NOUN
ijtc-475	55	23	,	,	PUNCT
ijtc-475	55	24	2017	2017	NUM
ijtc-475	55	25	)	)	PUNCT
ijtc-475	55	26	,	,	PUNCT
ijtc-475	55	27	which	which	PRON
ijtc-475	55	28	states	state	VERB
ijtc-475	55	29	that	that	SCONJ
ijtc-475	55	30	data	data	NOUN
ijtc-475	55	31	collection	collection	NOUN
ijtc-475	55	32	techniques	technique	NOUN
ijtc-475	55	33	can	can	AUX
ijtc-475	55	34	be	be	AUX
ijtc-475	55	35	carried	carry	VERB
ijtc-475	55	36	out	out	ADP
ijtc-475	55	37	through	through	ADP
ijtc-475	55	38	searching	search	VERB
ijtc-475	55	39	secondary	secondary	ADJ
ijtc-475	55	40	data	datum	NOUN
ijtc-475	55	41	obtained	obtain	VERB
ijtc-475	55	42	from	from	ADP
ijtc-475	55	43	books	book	NOUN
ijtc-475	55	44	,	,	PUNCT
ijtc-475	55	45	articles	article	NOUN
ijtc-475	55	46	,	,	PUNCT
ijtc-475	55	47	news	news	NOUN
ijtc-475	55	48	,	,	PUNCT
ijtc-475	55	49	comments	comment	NOUN
ijtc-475	55	50	,	,	PUNCT
ijtc-475	55	51	government	government	NOUN
ijtc-475	55	52	publications	publication	NOUN
ijtc-475	55	53	(	(	PUNCT
ijtc-475	55	54	websites	website	NOUN
ijtc-475	55	55	)	)	PUNCT
ijtc-475	55	56	,	,	PUNCT
ijtc-475	55	57	and	and	CCONJ
ijtc-475	55	58	journals	journal	NOUN
ijtc-475	55	59	(	(	PUNCT
ijtc-475	55	60	bungin	bungin	NOUN
ijtc-475	55	61	,	,	PUNCT
ijtc-475	55	62	2017	2017	NUM
ijtc-475	55	63	;	;	PUNCT
ijtc-475	55	64	creswell	creswell	PROPN
ijtc-475	55	65	,	,	PUNCT
ijtc-475	55	66	2017	2017	NUM
ijtc-475	55	67	;	;	PUNCT
ijtc-475	55	68	hamilton	hamilton	PROPN
ijtc-475	55	69	&	&	CCONJ
ijtc-475	55	70	finley	finley	PROPN
ijtc-475	55	71	,	,	PUNCT
ijtc-475	55	72	2019	2019	NUM
ijtc-475	55	73	,	,	PUNCT
ijtc-475	55	74	2020	2020	NUM
ijtc-475	55	75	;	;	PUNCT
ijtc-475	55	76	moleong	moleong	PROPN
ijtc-475	55	77	,	,	PUNCT
ijtc-475	55	78	2018	2018	NUM
ijtc-475	55	79	;	;	PUNCT
ijtc-475	55	80	silalahi	silalahi	NOUN
ijtc-475	55	81	,	,	PUNCT
ijtc-475	55	82	2017	2017	NUM
ijtc-475	55	83	;	;	PUNCT
ijtc-475	55	84	sugiyono	sugiyono	NOUN
ijtc-475	55	85	,	,	PUNCT
ijtc-475	55	86	2019	2019	NUM
ijtc-475	55	87	)	)	PUNCT
ijtc-475	55	88	.	.	PUNCT
ijtc-475	56	1	result	result	NOUN
ijtc-475	56	2	and	and	CCONJ
ijtc-475	56	3	discussion	discussion	NOUN
ijtc-475	56	4	to	to	PART
ijtc-475	56	5	analyze	analyze	VERB
ijtc-475	56	6	the	the	DET
ijtc-475	56	7	level	level	NOUN
ijtc-475	56	8	of	of	ADP
ijtc-475	56	9	public	public	ADJ
ijtc-475	56	10	participation	participation	NOUN
ijtc-475	56	11	in	in	ADP
ijtc-475	56	12	motor	motor	NOUN
ijtc-475	56	13	vehicle	vehicle	NOUN
ijtc-475	56	14	tax	tax	NOUN
ijtc-475	56	15	payments	payment	NOUN
ijtc-475	56	16	through	through	ADP
ijtc-475	56	17	e	e	ADJ
ijtc-475	56	18	-	-	NOUN
ijtc-475	56	19	samsat	samsat	ADJ
ijtc-475	56	20	services	service	NOUN
ijtc-475	56	21	during	during	ADP
ijtc-475	56	22	the	the	DET
ijtc-475	56	23	covid	covid	PROPN
ijtc-475	56	24	pandemic	pandemic	NOUN
ijtc-475	56	25	at	at	ADP
ijtc-475	56	26	the	the	DET
ijtc-475	56	27	north	north	PROPN
ijtc-475	56	28	jakarta	jakarta	PROPN
ijtc-475	56	29	samsat	samsat	PROPN
ijtc-475	56	30	office	office	NOUN
ijtc-475	56	31	,	,	PUNCT
ijtc-475	56	32	the	the	DET
ijtc-475	56	33	author	author	NOUN
ijtc-475	56	34	uses	use	VERB
ijtc-475	56	35	the	the	DET
ijtc-475	56	36	theory	theory	NOUN
ijtc-475	56	37	(	(	PUNCT
ijtc-475	56	38	mangkunegara	mangkunegara	NOUN
ijtc-475	56	39	,	,	PUNCT
ijtc-475	56	40	2017	2017	NUM
ijtc-475	56	41	)	)	PUNCT
ijtc-475	56	42	,	,	PUNCT
ijtc-475	56	43	where	where	SCONJ
ijtc-475	56	44	public	public	ADJ
ijtc-475	56	45	participation	participation	NOUN
ijtc-475	56	46	includes	include	VERB
ijtc-475	56	47	several	several	ADJ
ijtc-475	56	48	elements	element	NOUN
ijtc-475	56	49	,	,	PUNCT
ijtc-475	56	50	including	include	VERB
ijtc-475	56	51	:	:	PUNCT
ijtc-475	56	52	a.	a.	NOUN
ijtc-475	56	53	coverage	coverage	NOUN
ijtc-475	56	54	.	.	PUNCT
ijtc-475	57	1	coverage	coverage	NOUN
ijtc-475	57	2	includes	include	VERB
ijtc-475	57	3	all	all	DET
ijtc-475	57	4	groups	group	NOUN
ijtc-475	57	5	of	of	ADP
ijtc-475	57	6	people	people	NOUN
ijtc-475	57	7	who	who	PRON
ijtc-475	57	8	are	be	AUX
ijtc-475	57	9	in	in	ADP
ijtc-475	57	10	one	one	NUM
ijtc-475	57	11	area	area	NOUN
ijtc-475	57	12	.	.	PUNCT
ijtc-475	58	1	the	the	DET
ijtc-475	58	2	development	development	NOUN
ijtc-475	58	3	of	of	ADP
ijtc-475	58	4	information	information	NOUN
ijtc-475	58	5	technology	technology	NOUN
ijtc-475	58	6	impacts	impact	VERB
ijtc-475	58	7	various	various	ADJ
ijtc-475	58	8	fields	field	NOUN
ijtc-475	58	9	,	,	PUNCT
ijtc-475	58	10	one	one	NUM
ijtc-475	58	11	of	of	ADP
ijtc-475	58	12	which	which	PRON
ijtc-475	58	13	is	be	AUX
ijtc-475	58	14	public	public	ADJ
ijtc-475	58	15	services	service	NOUN
ijtc-475	58	16	(	(	PUNCT
ijtc-475	58	17	benkraiem	benkraiem	NOUN
ijtc-475	58	18	et	et	PROPN
ijtc-475	58	19	al	al	PROPN
ijtc-475	58	20	.	.	PROPN
ijtc-475	58	21	,	,	PUNCT
ijtc-475	58	22	2022	2022	NUM
ijtc-475	58	23	;	;	PUNCT
ijtc-475	58	24	kasper	kasper	PROPN
ijtc-475	58	25	et	et	PROPN
ijtc-475	58	26	al	al	PROPN
ijtc-475	58	27	.	.	PROPN
ijtc-475	58	28	,	,	PUNCT
ijtc-475	58	29	2015	2015	NUM
ijtc-475	58	30	;	;	PUNCT
ijtc-475	58	31	kuroki	kuroki	NOUN
ijtc-475	58	32	,	,	PUNCT
ijtc-475	58	33	2022	2022	NUM
ijtc-475	58	34	;	;	PUNCT
ijtc-475	58	35	yang	yang	PROPN
ijtc-475	58	36	et	et	PROPN
ijtc-475	58	37	al	al	PROPN
ijtc-475	58	38	.	.	PROPN
ijtc-475	58	39	,	,	PUNCT
ijtc-475	58	40	2022	2022	NUM
ijtc-475	58	41	)	)	PUNCT
ijtc-475	58	42	.	.	PUNCT
ijtc-475	59	1	improving	improve	VERB
ijtc-475	59	2	public	public	ADJ
ijtc-475	59	3	services	service	NOUN
ijtc-475	59	4	in	in	ADP
ijtc-475	59	5	various	various	ADJ
ijtc-475	59	6	regions	region	NOUN
ijtc-475	59	7	spurs	spur	VERB
ijtc-475	59	8	the	the	DET
ijtc-475	59	9	spirit	spirit	NOUN
ijtc-475	59	10	of	of	ADP
ijtc-475	59	11	innovation	innovation	NOUN
ijtc-475	59	12	to	to	PART
ijtc-475	59	13	make	make	VERB
ijtc-475	59	14	it	it	PRON
ijtc-475	59	15	easier	easy	ADJ
ijtc-475	59	16	for	for	ADP
ijtc-475	59	17	the	the	DET
ijtc-475	59	18	community	community	NOUN
ijtc-475	59	19	.	.	PUNCT
ijtc-475	60	1	this	this	DET
ijtc-475	60	2	effort	effort	NOUN
ijtc-475	60	3	is	be	AUX
ijtc-475	60	4	carried	carry	VERB
ijtc-475	60	5	out	out	ADP
ijtc-475	60	6	by	by	ADP
ijtc-475	60	7	cutting	cut	VERB
ijtc-475	60	8	procedures	procedure	NOUN
ijtc-475	60	9	and	and	CCONJ
ijtc-475	60	10	service	service	NOUN
ijtc-475	60	11	flows	flow	VERB
ijtc-475	60	12	to	to	PART
ijtc-475	60	13	integrate	integrate	VERB
ijtc-475	60	14	services	service	NOUN
ijtc-475	60	15	into	into	ADP
ijtc-475	60	16	online	online	ADJ
ijtc-475	60	17	systems	system	NOUN
ijtc-475	60	18	.	.	PUNCT
ijtc-475	61	1	the	the	DET
ijtc-475	61	2	samsat	samsat	ADJ
ijtc-475	61	3	electronic	electronic	ADJ
ijtc-475	61	4	service	service	NOUN
ijtc-475	61	5	is	be	AUX
ijtc-475	61	6	an	an	DET
ijtc-475	61	7	online	online	ADJ
ijtc-475	61	8	motor	motor	NOUN
ijtc-475	61	9	vehicle	vehicle	NOUN
ijtc-475	61	10	tax	tax	NOUN
ijtc-475	61	11	payment	payment	NOUN
ijtc-475	61	12	service	service	NOUN
ijtc-475	61	13	issued	issue	VERB
ijtc-475	61	14	by	by	ADP
ijtc-475	61	15	the	the	DET
ijtc-475	61	16	indonesian	indonesian	ADJ
ijtc-475	61	17	national	national	ADJ
ijtc-475	61	18	police	police	PROPN
ijtc-475	61	19	.	.	PUNCT
ijtc-475	62	1	the	the	DET
ijtc-475	62	2	purpose	purpose	NOUN
ijtc-475	62	3	of	of	ADP
ijtc-475	62	4	the	the	DET
ijtc-475	62	5	creation	creation	NOUN
ijtc-475	62	6	of	of	ADP
ijtc-475	62	7	e	e	NOUN
ijtc-475	62	8	-	-	NOUN
ijtc-475	62	9	samsat	samsat	ADJ
ijtc-475	62	10	is	be	AUX
ijtc-475	62	11	to	to	PART
ijtc-475	62	12	provide	provide	VERB
ijtc-475	62	13	convenience	convenience	NOUN
ijtc-475	62	14	and	and	CCONJ
ijtc-475	62	15	ease	ease	NOUN
ijtc-475	62	16	for	for	ADP
ijtc-475	62	17	all	all	DET
ijtc-475	62	18	taxpayers	taxpayer	NOUN
ijtc-475	62	19	in	in	ADP
ijtc-475	62	20	carrying	carry	VERB
ijtc-475	62	21	out	out	ADP
ijtc-475	62	22	the	the	DET
ijtc-475	62	23	fulfillment	fulfillment	NOUN
ijtc-475	62	24	of	of	ADP
ijtc-475	62	25	motor	motor	NOUN
ijtc-475	62	26	vehicle	vehicle	NOUN
ijtc-475	62	27	tax	tax	NOUN
ijtc-475	62	28	obligations	obligation	NOUN
ijtc-475	62	29	in	in	ADP
ijtc-475	62	30	their	their	PRON
ijtc-475	62	31	jurisdiction	jurisdiction	NOUN
ijtc-475	62	32	.	.	PUNCT
ijtc-475	63	1	convenience	convenience	NOUN
ijtc-475	63	2	are	be	AUX
ijtc-475	63	3	demands	demand	NOUN
ijtc-475	63	4	on	on	ADP
ijtc-475	63	5	every	every	DET
ijtc-475	63	6	service	service	NOUN
ijtc-475	63	7	delivery	delivery	NOUN
ijtc-475	63	8	,	,	PUNCT
ijtc-475	63	9	including	include	VERB
ijtc-475	63	10	the	the	DET
ijtc-475	63	11	services	service	NOUN
ijtc-475	63	12	provided	provide	VERB
ijtc-475	63	13	in	in	ADP
ijtc-475	63	14	the	the	DET
ijtc-475	63	15	payment	payment	NOUN
ijtc-475	63	16	of	of	ADP
ijtc-475	63	17	motor	motor	NOUN
ijtc-475	63	18	vehicle	vehicle	NOUN
ijtc-475	63	19	taxes	taxis	NOUN
ijtc-475	63	20	(	(	PUNCT
ijtc-475	63	21	garcía	garcía	ADJ
ijtc-475	63	22	-	-	PUNCT
ijtc-475	63	23	fernández	fernández	PROPN
ijtc-475	63	24	et	et	PROPN
ijtc-475	63	25	al	al	PROPN
ijtc-475	63	26	.	.	PROPN
ijtc-475	63	27	,	,	PUNCT
ijtc-475	63	28	2018	2018	NUM
ijtc-475	63	29	;	;	PUNCT
ijtc-475	63	30	roy	roy	PROPN
ijtc-475	63	31	et	et	PROPN
ijtc-475	63	32	al	al	PROPN
ijtc-475	63	33	.	.	PROPN
ijtc-475	63	34	,	,	PUNCT
ijtc-475	63	35	2018	2018	NUM
ijtc-475	63	36	;	;	PUNCT
ijtc-475	63	37	van	van	PROPN
ijtc-475	63	38	de	de	PROPN
ijtc-475	63	39	pol	pol	PROPN
ijtc-475	63	40	et	et	PROPN
ijtc-475	63	41	al	al	PROPN
ijtc-475	63	42	.	.	PROPN
ijtc-475	63	43	,	,	PUNCT
ijtc-475	63	44	2021	2021	NUM
ijtc-475	63	45	)	)	PUNCT
ijtc-475	63	46	.	.	PUNCT
ijtc-475	64	1	usually	usually	ADV
ijtc-475	64	2	,	,	PUNCT
ijtc-475	64	3	taxpayers	taxpayer	NOUN
ijtc-475	64	4	pay	pay	VERB
ijtc-475	64	5	motor	motor	NOUN
ijtc-475	64	6	vehicle	vehicle	NOUN
ijtc-475	64	7	taxes	taxis	NOUN
ijtc-475	64	8	directly	directly	ADV
ijtc-475	64	9	at	at	ADP
ijtc-475	64	10	the	the	DET
ijtc-475	64	11	samsat	samsat	NOUN
ijtc-475	64	12	office	office	NOUN
ijtc-475	64	13	.	.	PUNCT
ijtc-475	65	1	the	the	DET
ijtc-475	65	2	disadvantage	disadvantage	NOUN
ijtc-475	65	3	of	of	ADP
ijtc-475	65	4	paying	pay	VERB
ijtc-475	65	5	taxes	taxis	NOUN
ijtc-475	65	6	directly	directly	ADV
ijtc-475	65	7	at	at	ADP
ijtc-475	65	8	the	the	DET
ijtc-475	65	9	samsat	samsat	NOUN
ijtc-475	65	10	office	office	NOUN
ijtc-475	65	11	is	be	AUX
ijtc-475	65	12	that	that	SCONJ
ijtc-475	65	13	you	you	PRON
ijtc-475	65	14	have	have	VERB
ijtc-475	65	15	to	to	PART
ijtc-475	65	16	queue	queue	VERB
ijtc-475	65	17	for	for	ADP
ijtc-475	65	18	a	a	DET
ijtc-475	65	19	long	long	ADJ
ijtc-475	65	20	time	time	NOUN
ijtc-475	65	21	,	,	PUNCT
ijtc-475	65	22	while	while	SCONJ
ijtc-475	65	23	the	the	DET
ijtc-475	65	24	e	e	NOUN
ijtc-475	65	25	-	-	ADJ
ijtc-475	65	26	samsat	samsat	ADJ
ijtc-475	65	27	service	service	NOUN
ijtc-475	65	28	can	can	AUX
ijtc-475	65	29	be	be	AUX
ijtc-475	65	30	done	do	VERB
ijtc-475	65	31	quickly	quickly	ADV
ijtc-475	65	32	,	,	PUNCT
ijtc-475	65	33	and	and	CCONJ
ijtc-475	65	34	there	there	PRON
ijtc-475	65	35	is	be	VERB
ijtc-475	65	36	no	no	DET
ijtc-475	65	37	need	need	NOUN
ijtc-475	65	38	to	to	PART
ijtc-475	65	39	queue	queue	VERB
ijtc-475	65	40	.	.	PUNCT
ijtc-475	66	1	the	the	DET
ijtc-475	66	2	eanalysis	eanalysis	NOUN
ijtc-475	66	3	of	of	ADP
ijtc-475	66	4	community	community	NOUN
ijtc-475	66	5	participation	participation	NOUN
ijtc-475	66	6	in	in	ADP
ijtc-475	66	7	paying	pay	VERB
ijtc-475	66	8	motor	motor	NOUN
ijtc-475	66	9	vehicles	vehicle	NOUN
ijtc-475	66	10	tax	tax	NOUN
ijtc-475	66	11	through	through	ADP
ijtc-475	66	12	e	e	ADJ
ijtc-475	66	13	-	-	NOUN
ijtc-475	66	14	samsat	samsat	ADJ
ijtc-475	66	15	service	service	NOUN
ijtc-475	66	16	during	during	ADP
ijtc-475	66	17	covid	covid	PROPN
ijtc-475	66	18	pandemic	pandemic	ADJ
ijtc-475	66	19	at	at	ADP
ijtc-475	66	20	the	the	DET
ijtc-475	66	21	samsat	samsat	NOUN
ijtc-475	66	22	office	office	NOUN
ijtc-475	66	23	in	in	ADP
ijtc-475	66	24	jakarta	jakarta	PROPN
ijtc-475	66	25	utara	utara	PROPN
ijtc-475	66	26	priyono	priyono	PROPN
ijtc-475	66	27	,	,	PUNCT
ijtc-475	66	28	wulandari	wulandari	X
ijtc-475	66	29	,	,	PUNCT
ijtc-475	66	30	rofiyanti	rofiyanti	VERB
ijtc-475	66	31	,	,	PUNCT
ijtc-475	66	32	and	and	CCONJ
ijtc-475	66	33	agustina	agustina	PROPN
ijtc-475	66	34	229	229	NUM
ijtc-475	67	1	|	|	CCONJ
ijtc-475	67	2	ilomata	ilomata	PROPN
ijtc-475	67	3	international	international	ADJ
ijtc-475	67	4	journal	journal	NOUN
ijtc-475	67	5	of	of	ADP
ijtc-475	67	6	tax	tax	PROPN
ijtc-475	67	7	&	&	CCONJ
ijtc-475	67	8	accounting	accounting	PROPN
ijtc-475	67	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-475	67	10	samsat	samsat	NOUN
ijtc-475	67	11	service	service	NOUN
ijtc-475	67	12	system	system	NOUN
ijtc-475	67	13	,	,	PUNCT
ijtc-475	67	14	namely	namely	ADV
ijtc-475	67	15	an	an	DET
ijtc-475	67	16	electronic	electronic	ADJ
ijtc-475	67	17	-	-	PUNCT
ijtc-475	67	18	based	base	VERB
ijtc-475	67	19	payment	payment	NOUN
ijtc-475	67	20	channel	channel	NOUN
ijtc-475	67	21	menu	menu	NOUN
ijtc-475	67	22	,	,	PUNCT
ijtc-475	67	23	can	can	AUX
ijtc-475	67	24	provide	provide	VERB
ijtc-475	67	25	more	more	ADV
ijtc-475	67	26	effective	effective	ADJ
ijtc-475	67	27	convenience	convenience	NOUN
ijtc-475	67	28	for	for	ADP
ijtc-475	67	29	taxpayers	taxpayer	NOUN
ijtc-475	67	30	in	in	ADP
ijtc-475	67	31	paying	pay	VERB
ijtc-475	67	32	the	the	DET
ijtc-475	67	33	annual	annual	ADJ
ijtc-475	67	34	motor	motor	NOUN
ijtc-475	67	35	vehicle	vehicle	NOUN
ijtc-475	67	36	tax	tax	NOUN
ijtc-475	67	37	without	without	ADP
ijtc-475	67	38	having	have	VERB
ijtc-475	67	39	to	to	PART
ijtc-475	67	40	queue	queue	VERB
ijtc-475	67	41	for	for	ADP
ijtc-475	67	42	too	too	ADV
ijtc-475	67	43	long	long	ADJ
ijtc-475	67	44	and	and	CCONJ
ijtc-475	67	45	live	live	VERB
ijtc-475	67	46	far	far	ADV
ijtc-475	67	47	from	from	ADP
ijtc-475	67	48	home	home	NOUN
ijtc-475	67	49	,	,	PUNCT
ijtc-475	67	50	only	only	ADV
ijtc-475	67	51	paying	pay	VERB
ijtc-475	67	52	via	via	ADP
ijtc-475	67	53	atm	atm	PROPN
ijtc-475	67	54	.	.	PUNCT
ijtc-475	67	55	closest	close	ADJ
ijtc-475	67	56	to	to	ADP
ijtc-475	67	57	the	the	DET
ijtc-475	67	58	bank	bank	NOUN
ijtc-475	67	59	that	that	PRON
ijtc-475	67	60	has	have	AUX
ijtc-475	67	61	collaborated	collaborate	VERB
ijtc-475	67	62	at	at	ADP
ijtc-475	67	63	the	the	DET
ijtc-475	67	64	samsat	samsat	NOUN
ijtc-475	67	65	office	office	NOUN
ijtc-475	67	66	.	.	PUNCT
ijtc-475	68	1	so	so	SCONJ
ijtc-475	68	2	that	that	SCONJ
ijtc-475	68	3	it	it	PRON
ijtc-475	68	4	saves	save	VERB
ijtc-475	68	5	transportation	transportation	NOUN
ijtc-475	68	6	costs	cost	NOUN
ijtc-475	68	7	to	to	PART
ijtc-475	68	8	come	come	VERB
ijtc-475	68	9	to	to	ADP
ijtc-475	68	10	the	the	DET
ijtc-475	68	11	samsat	samsat	NOUN
ijtc-475	68	12	location	location	NOUN
ijtc-475	68	13	and	and	CCONJ
ijtc-475	68	14	time	time	NOUN
ijtc-475	68	15	,	,	PUNCT
ijtc-475	68	16	the	the	DET
ijtc-475	68	17	main	main	ADJ
ijtc-475	68	18	goal	goal	NOUN
ijtc-475	68	19	of	of	ADP
ijtc-475	68	20	e	e	NOUN
ijtc-475	68	21	-	-	NOUN
ijtc-475	68	22	samsat	samsat	ADJ
ijtc-475	68	23	is	be	AUX
ijtc-475	68	24	to	to	PART
ijtc-475	68	25	reduce	reduce	VERB
ijtc-475	68	26	crowds	crowd	NOUN
ijtc-475	68	27	or	or	CCONJ
ijtc-475	68	28	the	the	DET
ijtc-475	68	29	number	number	NOUN
ijtc-475	68	30	of	of	ADP
ijtc-475	68	31	taxpayers	taxpayer	NOUN
ijtc-475	68	32	at	at	ADP
ijtc-475	68	33	the	the	DET
ijtc-475	68	34	north	north	PROPN
ijtc-475	68	35	jakarta	jakarta	PROPN
ijtc-475	68	36	samsat	samsat	VERB
ijtc-475	68	37	office	office	NOUN
ijtc-475	68	38	with	with	ADP
ijtc-475	68	39	a	a	DET
ijtc-475	68	40	faster	fast	ADJ
ijtc-475	68	41	process	process	NOUN
ijtc-475	68	42	.	.	PUNCT
ijtc-475	69	1	for	for	ADP
ijtc-475	69	2	the	the	DET
ijtc-475	69	3	implementation	implementation	NOUN
ijtc-475	69	4	of	of	ADP
ijtc-475	69	5	e	e	NOUN
ijtc-475	69	6	-	-	NOUN
ijtc-475	69	7	samsat	samsat	ADJ
ijtc-475	69	8	in	in	ADP
ijtc-475	69	9	2020	2020	NUM
ijtc-475	69	10	,	,	PUNCT
ijtc-475	69	11	around	around	ADP
ijtc-475	69	12	±	±	NUM
ijtc-475	69	13	74,696	74,696	NUM
ijtc-475	69	14	e	e	NOUN
ijtc-475	69	15	-	-	ADJ
ijtc-475	69	16	samsat	samsat	ADJ
ijtc-475	69	17	users	user	NOUN
ijtc-475	69	18	.	.	PUNCT
ijtc-475	70	1	every	every	DET
ijtc-475	70	2	year	year	NOUN
ijtc-475	70	3	,	,	PUNCT
ijtc-475	70	4	e	e	ADJ
ijtc-475	70	5	-	-	NOUN
ijtc-475	70	6	samsat	samsat	ADJ
ijtc-475	70	7	increases	increase	NOUN
ijtc-475	70	8	and	and	CCONJ
ijtc-475	70	9	makes	make	VERB
ijtc-475	70	10	it	it	PRON
ijtc-475	70	11	easier	easy	ADJ
ijtc-475	70	12	for	for	SCONJ
ijtc-475	70	13	users	user	NOUN
ijtc-475	70	14	to	to	PART
ijtc-475	70	15	get	get	VERB
ijtc-475	70	16	tax	tax	NOUN
ijtc-475	70	17	information	information	NOUN
ijtc-475	70	18	on	on	ADP
ijtc-475	70	19	taxes	taxis	NOUN
ijtc-475	70	20	to	to	PART
ijtc-475	70	21	be	be	AUX
ijtc-475	70	22	paid	pay	VERB
ijtc-475	70	23	because	because	SCONJ
ijtc-475	70	24	on	on	ADP
ijtc-475	70	25	the	the	DET
ijtc-475	70	26	official	official	ADJ
ijtc-475	70	27	website	website	NOUN
ijtc-475	70	28	,	,	PUNCT
ijtc-475	70	29	the	the	DET
ijtc-475	70	30	terms	term	NOUN
ijtc-475	70	31	,	,	PUNCT
ijtc-475	70	32	how	how	SCONJ
ijtc-475	70	33	to	to	PART
ijtc-475	70	34	use	use	VERB
ijtc-475	70	35	it	it	PRON
ijtc-475	70	36	,	,	PUNCT
ijtc-475	70	37	services	service	NOUN
ijtc-475	70	38	,	,	PUNCT
ijtc-475	70	39	benefits	benefit	NOUN
ijtc-475	70	40	,	,	PUNCT
ijtc-475	70	41	and	and	CCONJ
ijtc-475	70	42	laws	law	NOUN
ijtc-475	70	43	can	can	AUX
ijtc-475	70	44	be	be	AUX
ijtc-475	70	45	seen	see	VERB
ijtc-475	70	46	in	in	ADP
ijtc-475	70	47	detail	detail	NOUN
ijtc-475	70	48	and	and	CCONJ
ijtc-475	70	49	clarity	clarity	NOUN
ijtc-475	70	50	on	on	ADP
ijtc-475	70	51	the	the	DET
ijtc-475	70	52	website	website	NOUN
ijtc-475	70	53	.	.	PUNCT
ijtc-475	71	1	however	however	ADV
ijtc-475	71	2	,	,	PUNCT
ijtc-475	71	3	some	some	DET
ijtc-475	71	4	people	people	NOUN
ijtc-475	71	5	state	state	VERB
ijtc-475	71	6	that	that	SCONJ
ijtc-475	71	7	the	the	DET
ijtc-475	71	8	presence	presence	NOUN
ijtc-475	71	9	and	and	CCONJ
ijtc-475	71	10	implementation	implementation	NOUN
ijtc-475	71	11	of	of	ADP
ijtc-475	71	12	esamsat	esamsat	NOUN
ijtc-475	71	13	is	be	AUX
ijtc-475	71	14	not	not	PART
ijtc-475	71	15	adequate	adequate	ADJ
ijtc-475	71	16	because	because	SCONJ
ijtc-475	71	17	there	there	PRON
ijtc-475	71	18	are	be	VERB
ijtc-475	71	19	still	still	ADV
ijtc-475	71	20	many	many	ADJ
ijtc-475	71	21	people	people	NOUN
ijtc-475	71	22	who	who	PRON
ijtc-475	71	23	pay	pay	VERB
ijtc-475	71	24	motor	motor	NOUN
ijtc-475	71	25	vehicle	vehicle	NOUN
ijtc-475	71	26	taxes	taxis	NOUN
ijtc-475	71	27	directly	directly	ADV
ijtc-475	71	28	to	to	ADP
ijtc-475	71	29	the	the	DET
ijtc-475	71	30	samsat	samsat	NOUN
ijtc-475	71	31	office	office	NOUN
ijtc-475	71	32	,	,	PUNCT
ijtc-475	71	33	and	and	CCONJ
ijtc-475	71	34	are	be	AUX
ijtc-475	71	35	not	not	PART
ijtc-475	71	36	a	a	DET
ijtc-475	71	37	means	means	NOUN
ijtc-475	71	38	of	of	ADP
ijtc-475	71	39	providing	provide	VERB
ijtc-475	71	40	tax	tax	NOUN
ijtc-475	71	41	information	information	NOUN
ijtc-475	71	42	to	to	ADP
ijtc-475	71	43	the	the	DET
ijtc-475	71	44	public	public	NOUN
ijtc-475	71	45	because	because	SCONJ
ijtc-475	71	46	there	there	PRON
ijtc-475	71	47	are	be	VERB
ijtc-475	71	48	still	still	ADV
ijtc-475	71	49	some	some	DET
ijtc-475	71	50	people	people	NOUN
ijtc-475	71	51	who	who	PRON
ijtc-475	71	52	do	do	AUX
ijtc-475	71	53	not	not	PART
ijtc-475	71	54	understand	understand	VERB
ijtc-475	71	55	how	how	SCONJ
ijtc-475	71	56	to	to	PART
ijtc-475	71	57	pay	pay	VERB
ijtc-475	71	58	via	via	ADP
ijtc-475	71	59	atm	atm	PROPN
ijtc-475	71	60	.	.	PUNCT
ijtc-475	72	1	or	or	CCONJ
ijtc-475	72	2	do	do	AUX
ijtc-475	72	3	not	not	PART
ijtc-475	72	4	know	know	VERB
ijtc-475	72	5	about	about	ADP
ijtc-475	72	6	the	the	DET
ijtc-475	72	7	e	e	PROPN
ijtc-475	72	8	samsat	samsat	NOUN
ijtc-475	72	9	b.	b.	PROPN
ijtc-475	72	10	cooperation	cooperation	PROPN
ijtc-475	72	11	.	.	PUNCT
ijtc-475	73	1	cooperation	cooperation	NOUN
ijtc-475	73	2	requires	require	VERB
ijtc-475	73	3	the	the	DET
ijtc-475	73	4	cooperation	cooperation	NOUN
ijtc-475	73	5	of	of	ADP
ijtc-475	73	6	various	various	ADJ
ijtc-475	73	7	parties	party	NOUN
ijtc-475	73	8	from	from	ADP
ijtc-475	73	9	all	all	DET
ijtc-475	73	10	members	member	NOUN
ijtc-475	73	11	of	of	ADP
ijtc-475	73	12	the	the	DET
ijtc-475	73	13	community	community	NOUN
ijtc-475	73	14	.	.	PUNCT
ijtc-475	74	1	participation	participation	NOUN
ijtc-475	74	2	is	be	AUX
ijtc-475	74	3	not	not	PART
ijtc-475	74	4	only	only	ADV
ijtc-475	74	5	one	one	NUM
ijtc-475	74	6	of	of	ADP
ijtc-475	74	7	the	the	DET
ijtc-475	74	8	goals	goal	NOUN
ijtc-475	74	9	of	of	ADP
ijtc-475	74	10	social	social	ADJ
ijtc-475	74	11	development	development	NOUN
ijtc-475	74	12	but	but	CCONJ
ijtc-475	74	13	is	be	AUX
ijtc-475	74	14	an	an	DET
ijtc-475	74	15	integral	integral	ADJ
ijtc-475	74	16	part	part	NOUN
ijtc-475	74	17	of	of	ADP
ijtc-475	74	18	the	the	DET
ijtc-475	74	19	process	process	NOUN
ijtc-475	74	20	of	of	ADP
ijtc-475	74	21	social	social	ADJ
ijtc-475	74	22	development	development	NOUN
ijtc-475	74	23	(	(	PUNCT
ijtc-475	74	24	fujiwara	fujiwara	PROPN
ijtc-475	74	25	et	et	PROPN
ijtc-475	74	26	al	al	PROPN
ijtc-475	74	27	.	.	PROPN
ijtc-475	74	28	,	,	PUNCT
ijtc-475	74	29	2019	2019	NUM
ijtc-475	74	30	;	;	PUNCT
ijtc-475	74	31	marra	marra	X
ijtc-475	74	32	et	et	PROPN
ijtc-475	74	33	al	al	PROPN
ijtc-475	74	34	.	.	PROPN
ijtc-475	74	35	,	,	PUNCT
ijtc-475	74	36	2018	2018	NUM
ijtc-475	74	37	;	;	PUNCT
ijtc-475	74	38	vlasova	vlasova	NOUN
ijtc-475	74	39	,	,	PUNCT
ijtc-475	74	40	2021	2021	NUM
ijtc-475	74	41	)	)	PUNCT
ijtc-475	74	42	.	.	PUNCT
ijtc-475	75	1	the	the	DET
ijtc-475	75	2	demands	demand	NOUN
ijtc-475	75	3	for	for	ADP
ijtc-475	75	4	community	community	NOUN
ijtc-475	75	5	participation	participation	NOUN
ijtc-475	75	6	are	be	AUX
ijtc-475	75	7	increasingly	increasingly	ADV
ijtc-475	75	8	running	run	VERB
ijtc-475	75	9	along	along	ADV
ijtc-475	75	10	with	with	ADP
ijtc-475	75	11	awareness	awareness	NOUN
ijtc-475	75	12	of	of	ADP
ijtc-475	75	13	the	the	DET
ijtc-475	75	14	rights	right	NOUN
ijtc-475	75	15	and	and	CCONJ
ijtc-475	75	16	obligations	obligation	NOUN
ijtc-475	75	17	of	of	ADP
ijtc-475	75	18	citizens	citizen	NOUN
ijtc-475	75	19	.	.	PUNCT
ijtc-475	76	1	the	the	DET
ijtc-475	76	2	importance	importance	NOUN
ijtc-475	76	3	of	of	ADP
ijtc-475	76	4	participation	participation	NOUN
ijtc-475	76	5	at	at	ADP
ijtc-475	76	6	its	its	PRON
ijtc-475	76	7	core	core	NOUN
ijtc-475	76	8	lies	lie	VERB
ijtc-475	76	9	in	in	ADP
ijtc-475	76	10	its	its	PRON
ijtc-475	76	11	function	function	NOUN
ijtc-475	76	12	.	.	PUNCT
ijtc-475	77	1	the	the	DET
ijtc-475	77	2	first	first	ADJ
ijtc-475	77	3	function	function	NOUN
ijtc-475	77	4	is	be	AUX
ijtc-475	77	5	to	to	PART
ijtc-475	77	6	educate	educate	VERB
ijtc-475	77	7	the	the	DET
ijtc-475	77	8	public	public	NOUN
ijtc-475	77	9	about	about	ADP
ijtc-475	77	10	various	various	ADJ
ijtc-475	77	11	public	public	ADJ
ijtc-475	77	12	issues	issue	NOUN
ijtc-475	77	13	.	.	PUNCT
ijtc-475	78	1	in	in	ADP
ijtc-475	78	2	this	this	DET
ijtc-475	78	3	function	function	NOUN
ijtc-475	78	4	,	,	PUNCT
ijtc-475	78	5	public	public	ADJ
ijtc-475	78	6	participation	participation	NOUN
ijtc-475	78	7	will	will	AUX
ijtc-475	78	8	not	not	PART
ijtc-475	78	9	threaten	threaten	VERB
ijtc-475	78	10	political	political	ADJ
ijtc-475	78	11	stability	stability	NOUN
ijtc-475	78	12	and	and	CCONJ
ijtc-475	78	13	should	should	AUX
ijtc-475	78	14	run	run	VERB
ijtc-475	78	15	at	at	ADP
ijtc-475	78	16	all	all	DET
ijtc-475	78	17	levels	level	NOUN
ijtc-475	78	18	of	of	ADP
ijtc-475	78	19	government	government	NOUN
ijtc-475	78	20	.	.	PUNCT
ijtc-475	79	1	the	the	DET
ijtc-475	79	2	function	function	NOUN
ijtc-475	79	3	of	of	ADP
ijtc-475	79	4	participation	participation	NOUN
ijtc-475	79	5	is	be	AUX
ijtc-475	79	6	to	to	PART
ijtc-475	79	7	display	display	VERB
ijtc-475	79	8	the	the	DET
ijtc-475	79	9	balance	balance	NOUN
ijtc-475	79	10	of	of	ADP
ijtc-475	79	11	power	power	NOUN
ijtc-475	79	12	between	between	ADP
ijtc-475	79	13	the	the	DET
ijtc-475	79	14	community	community	NOUN
ijtc-475	79	15	and	and	CCONJ
ijtc-475	79	16	the	the	DET
ijtc-475	79	17	government	government	NOUN
ijtc-475	79	18	so	so	SCONJ
ijtc-475	79	19	that	that	SCONJ
ijtc-475	79	20	the	the	DET
ijtc-475	79	21	interests	interest	NOUN
ijtc-475	79	22	and	and	CCONJ
ijtc-475	79	23	knowledge	knowledge	NOUN
ijtc-475	79	24	of	of	ADP
ijtc-475	79	25	the	the	DET
ijtc-475	79	26	community	community	NOUN
ijtc-475	79	27	can	can	AUX
ijtc-475	79	28	be	be	AUX
ijtc-475	79	29	absorbed	absorb	VERB
ijtc-475	79	30	in	in	ADP
ijtc-475	79	31	the	the	DET
ijtc-475	79	32	government	government	NOUN
ijtc-475	79	33	agenda	agenda	NOUN
ijtc-475	79	34	.	.	PUNCT
ijtc-475	80	1	participation	participation	NOUN
ijtc-475	80	2	in	in	ADP
ijtc-475	80	3	the	the	DET
ijtc-475	80	4	payment	payment	NOUN
ijtc-475	80	5	of	of	ADP
ijtc-475	80	6	motor	motor	NOUN
ijtc-475	80	7	vehicle	vehicle	NOUN
ijtc-475	80	8	taxes	taxis	NOUN
ijtc-475	80	9	through	through	ADP
ijtc-475	80	10	the	the	DET
ijtc-475	80	11	e	e	NOUN
ijtc-475	80	12	-	-	ADJ
ijtc-475	80	13	samsat	samsat	ADJ
ijtc-475	80	14	service	service	NOUN
ijtc-475	80	15	system	system	NOUN
ijtc-475	80	16	can	can	AUX
ijtc-475	80	17	be	be	AUX
ijtc-475	80	18	seen	see	VERB
ijtc-475	80	19	in	in	ADP
ijtc-475	80	20	the	the	DET
ijtc-475	80	21	involvement	involvement	NOUN
ijtc-475	80	22	of	of	ADP
ijtc-475	80	23	various	various	ADJ
ijtc-475	80	24	parties	party	NOUN
ijtc-475	80	25	.	.	PUNCT
ijtc-475	81	1	the	the	DET
ijtc-475	81	2	e	e	ADJ
ijtc-475	81	3	-	-	ADJ
ijtc-475	81	4	samsat	samsat	ADJ
ijtc-475	81	5	service	service	NOUN
ijtc-475	81	6	system	system	NOUN
ijtc-475	81	7	can	can	AUX
ijtc-475	81	8	bridge	bridge	VERB
ijtc-475	81	9	communication	communication	NOUN
ijtc-475	81	10	between	between	ADP
ijtc-475	81	11	the	the	DET
ijtc-475	81	12	government	government	NOUN
ijtc-475	81	13	and	and	CCONJ
ijtc-475	81	14	the	the	DET
ijtc-475	81	15	community	community	NOUN
ijtc-475	81	16	,	,	PUNCT
ijtc-475	81	17	such	such	ADJ
ijtc-475	81	18	as	as	ADP
ijtc-475	81	19	the	the	DET
ijtc-475	81	20	two	two	NUM
ijtc-475	81	21	-	-	PUNCT
ijtc-475	81	22	door	door	NOUN
ijtc-475	81	23	interaction	interaction	NOUN
ijtc-475	81	24	between	between	ADP
ijtc-475	81	25	the	the	DET
ijtc-475	81	26	community	community	NOUN
ijtc-475	81	27	and	and	CCONJ
ijtc-475	81	28	the	the	DET
ijtc-475	81	29	samsat	samsat	NOUN
ijtc-475	81	30	office	office	NOUN
ijtc-475	81	31	staff	staff	NOUN
ijtc-475	81	32	.	.	PUNCT
ijtc-475	82	1	allows	allow	VERB
ijtc-475	82	2	the	the	DET
ijtc-475	82	3	public	public	NOUN
ijtc-475	82	4	to	to	PART
ijtc-475	82	5	submit	submit	VERB
ijtc-475	82	6	complaints	complaint	NOUN
ijtc-475	82	7	,	,	PUNCT
ijtc-475	82	8	information	information	NOUN
ijtc-475	82	9	,	,	PUNCT
ijtc-475	82	10	and	and	CCONJ
ijtc-475	82	11	or	or	CCONJ
ijtc-475	82	12	responses	response	NOUN
ijtc-475	82	13	online	online	ADV
ijtc-475	82	14	because	because	SCONJ
ijtc-475	82	15	the	the	DET
ijtc-475	82	16	meeting	meeting	NOUN
ijtc-475	82	17	of	of	ADP
ijtc-475	82	18	taxpayers	taxpayer	NOUN
ijtc-475	82	19	and	and	CCONJ
ijtc-475	82	20	e	e	NOUN
ijtc-475	82	21	-	-	ADJ
ijtc-475	82	22	samsat	samsat	ADJ
ijtc-475	82	23	officers	officer	NOUN
ijtc-475	82	24	is	be	AUX
ijtc-475	82	25	only	only	ADV
ijtc-475	82	26	at	at	ADP
ijtc-475	82	27	the	the	DET
ijtc-475	82	28	time	time	NOUN
ijtc-475	82	29	of	of	ADP
ijtc-475	82	30	taking	take	VERB
ijtc-475	82	31	tbpkp	tbpkp	NOUN
ijtc-475	82	32	/	/	SYM
ijtc-475	82	33	stnk	stnk	NOUN
ijtc-475	82	34	by	by	ADP
ijtc-475	82	35	showing	show	VERB
ijtc-475	82	36	proof	proof	NOUN
ijtc-475	82	37	of	of	ADP
ijtc-475	82	38	payment	payment	NOUN
ijtc-475	82	39	via	via	ADP
ijtc-475	82	40	atm	atm	NOUN
ijtc-475	82	41	.	.	PUNCT
ijtc-475	83	1	implementing	implement	VERB
ijtc-475	83	2	the	the	DET
ijtc-475	83	3	e	e	ADJ
ijtc-475	83	4	-	-	ADJ
ijtc-475	83	5	samsat	samsat	ADJ
ijtc-475	83	6	service	service	NOUN
ijtc-475	83	7	system	system	NOUN
ijtc-475	83	8	must	must	AUX
ijtc-475	83	9	also	also	ADV
ijtc-475	83	10	be	be	AUX
ijtc-475	83	11	socialized	socialize	VERB
ijtc-475	83	12	,	,	PUNCT
ijtc-475	83	13	considering	consider	VERB
ijtc-475	83	14	that	that	SCONJ
ijtc-475	83	15	the	the	DET
ijtc-475	83	16	service	service	NOUN
ijtc-475	83	17	system	system	NOUN
ijtc-475	83	18	is	be	AUX
ijtc-475	83	19	a	a	DET
ijtc-475	83	20	new	new	ADJ
ijtc-475	83	21	thing	thing	NOUN
ijtc-475	83	22	for	for	ADP
ijtc-475	83	23	taxpayers	taxpayer	NOUN
ijtc-475	83	24	.	.	PUNCT
ijtc-475	84	1	in	in	ADP
ijtc-475	84	2	the	the	DET
ijtc-475	84	3	implementation	implementation	NOUN
ijtc-475	84	4	of	of	ADP
ijtc-475	84	5	socialization	socialization	NOUN
ijtc-475	84	6	,	,	PUNCT
ijtc-475	84	7	e	e	NOUN
ijtc-475	84	8	-	-	ADJ
ijtc-475	84	9	samsat	samsat	ADJ
ijtc-475	84	10	service	service	NOUN
ijtc-475	84	11	providers	provider	NOUN
ijtc-475	84	12	use	use	VERB
ijtc-475	84	13	various	various	ADJ
ijtc-475	84	14	media	medium	NOUN
ijtc-475	84	15	.	.	PUNCT
ijtc-475	85	1	socialization	socialization	NOUN
ijtc-475	85	2	has	have	AUX
ijtc-475	85	3	been	be	AUX
ijtc-475	85	4	adequate	adequate	ADJ
ijtc-475	85	5	,	,	PUNCT
ijtc-475	85	6	especially	especially	ADV
ijtc-475	85	7	in	in	ADP
ijtc-475	85	8	this	this	DET
ijtc-475	85	9	pandemic	pandemic	ADJ
ijtc-475	85	10	season	season	NOUN
ijtc-475	85	11	;	;	PUNCT
ijtc-475	85	12	social	social	ADJ
ijtc-475	85	13	media	medium	NOUN
ijtc-475	85	14	are	be	AUX
ijtc-475	85	15	perfect	perfect	ADJ
ijtc-475	85	16	for	for	ADP
ijtc-475	85	17	providing	provide	VERB
ijtc-475	85	18	socialization	socialization	NOUN
ijtc-475	85	19	to	to	ADP
ijtc-475	85	20	the	the	DET
ijtc-475	85	21	public	public	NOUN
ijtc-475	85	22	.	.	PUNCT
ijtc-475	86	1	for	for	ADP
ijtc-475	86	2	example	example	NOUN
ijtc-475	86	3	,	,	PUNCT
ijtc-475	86	4	the	the	DET
ijtc-475	86	5	media	medium	NOUN
ijtc-475	86	6	used	use	VERB
ijtc-475	86	7	are	be	AUX
ijtc-475	86	8	social	social	ADJ
ijtc-475	86	9	media	medium	NOUN
ijtc-475	86	10	,	,	PUNCT
ijtc-475	86	11	banners	banner	NOUN
ijtc-475	86	12	,	,	PUNCT
ijtc-475	86	13	press	press	NOUN
ijtc-475	86	14	conferences	conference	NOUN
ijtc-475	86	15	,	,	PUNCT
ijtc-475	86	16	newspapers	newspaper	NOUN
ijtc-475	86	17	,	,	PUNCT
ijtc-475	86	18	and	and	CCONJ
ijtc-475	86	19	flayers	flayer	NOUN
ijtc-475	86	20	carried	carry	VERB
ijtc-475	86	21	out	out	ADP
ijtc-475	86	22	by	by	ADP
ijtc-475	86	23	public	public	ADJ
ijtc-475	86	24	relations	relation	NOUN
ijtc-475	86	25	.	.	PUNCT
ijtc-475	87	1	cooperation	cooperation	NOUN
ijtc-475	87	2	will	will	AUX
ijtc-475	87	3	be	be	AUX
ijtc-475	87	4	established	establish	VERB
ijtc-475	87	5	when	when	SCONJ
ijtc-475	87	6	each	each	DET
ijtc-475	87	7	actor	actor	NOUN
ijtc-475	87	8	in	in	ADP
ijtc-475	87	9	implementing	implement	VERB
ijtc-475	87	10	the	the	DET
ijtc-475	87	11	e	e	ADJ
ijtc-475	87	12	-	-	ADJ
ijtc-475	87	13	samsat	samsat	ADJ
ijtc-475	87	14	service	service	NOUN
ijtc-475	87	15	system	system	NOUN
ijtc-475	87	16	knows	know	VERB
ijtc-475	87	17	and	and	CCONJ
ijtc-475	87	18	understands	understand	VERB
ijtc-475	87	19	their	their	PRON
ijtc-475	87	20	respective	respective	ADJ
ijtc-475	87	21	roles	role	NOUN
ijtc-475	87	22	.	.	PUNCT
ijtc-475	88	1	c.	c.	PROPN
ijtc-475	88	2	empowerment	empowerment	NOUN
ijtc-475	88	3	the	the	DET
ijtc-475	88	4	involvement	involvement	NOUN
ijtc-475	88	5	of	of	ADP
ijtc-475	88	6	various	various	ADJ
ijtc-475	88	7	parties	party	NOUN
ijtc-475	88	8	can	can	AUX
ijtc-475	88	9	not	not	PART
ijtc-475	88	10	be	be	AUX
ijtc-475	88	11	separated	separate	VERB
ijtc-475	88	12	from	from	ADP
ijtc-475	88	13	all	all	DET
ijtc-475	88	14	the	the	DET
ijtc-475	88	15	strengths	strength	NOUN
ijtc-475	88	16	and	and	CCONJ
ijtc-475	88	17	weaknesses	weakness	NOUN
ijtc-475	88	18	of	of	ADP
ijtc-475	88	19	each	each	DET
ijtc-475	88	20	party	party	NOUN
ijtc-475	88	21	(	(	PUNCT
ijtc-475	88	22	lefstein	lefstein	PROPN
ijtc-475	88	23	&	&	CCONJ
ijtc-475	88	24	perath	perath	PROPN
ijtc-475	88	25	,	,	PUNCT
ijtc-475	88	26	2014	2014	NUM
ijtc-475	88	27	;	;	PUNCT
ijtc-475	88	28	markantoni	markantoni	PROPN
ijtc-475	88	29	et	et	PROPN
ijtc-475	88	30	al	al	PROPN
ijtc-475	88	31	.	.	PROPN
ijtc-475	88	32	,	,	PUNCT
ijtc-475	88	33	2018	2018	NUM
ijtc-475	88	34	;	;	PUNCT
ijtc-475	88	35	shnabel	shnabel	NOUN
ijtc-475	88	36	et	et	PROPN
ijtc-475	88	37	al	al	PROPN
ijtc-475	88	38	.	.	PROPN
ijtc-475	88	39	,	,	PUNCT
ijtc-475	88	40	2016	2016	NUM
ijtc-475	88	41	)	)	PUNCT
ijtc-475	88	42	.	.	PUNCT
ijtc-475	89	1	through	through	ADP
ijtc-475	89	2	active	active	ADJ
ijtc-475	89	3	involvement	involvement	NOUN
ijtc-475	89	4	in	in	ADP
ijtc-475	89	5	each	each	DET
ijtc-475	89	6	activity	activity	NOUN
ijtc-475	89	7	process	process	NOUN
ijtc-475	89	8	,	,	PUNCT
ijtc-475	89	9	there	there	PRON
ijtc-475	89	10	is	be	VERB
ijtc-475	89	11	a	a	DET
ijtc-475	89	12	process	process	NOUN
ijtc-475	89	13	of	of	ADP
ijtc-475	89	14	mutual	mutual	ADJ
ijtc-475	89	15	learning	learning	NOUN
ijtc-475	89	16	and	and	CCONJ
ijtc-475	89	17	mutual	mutual	ADJ
ijtc-475	89	18	empowerment	empowerment	NOUN
ijtc-475	89	19	of	of	ADP
ijtc-475	89	20	each	each	DET
ijtc-475	89	21	other	other	ADJ
ijtc-475	89	22	.	.	PUNCT
ijtc-475	90	1	the	the	DET
ijtc-475	90	2	concept	concept	NOUN
ijtc-475	90	3	of	of	ADP
ijtc-475	90	4	empowerment	empowerment	NOUN
ijtc-475	90	5	is	be	AUX
ijtc-475	90	6	interpreted	interpret	VERB
ijtc-475	90	7	as	as	ADP
ijtc-475	90	8	an	an	DET
ijtc-475	90	9	effort	effort	NOUN
ijtc-475	90	10	to	to	PART
ijtc-475	90	11	build	build	VERB
ijtc-475	90	12	power	power	NOUN
ijtc-475	90	13	by	by	ADP
ijtc-475	90	14	encouraging	encouraging	ADJ
ijtc-475	90	15	,	,	PUNCT
ijtc-475	90	16	motivating	motivating	NOUN
ijtc-475	90	17	,	,	PUNCT
ijtc-475	90	18	and	and	CCONJ
ijtc-475	90	19	raising	raise	VERB
ijtc-475	90	20	awareness	awareness	NOUN
ijtc-475	90	21	of	of	ADP
ijtc-475	90	22	the	the	DET
ijtc-475	90	23	potential	potential	NOUN
ijtc-475	90	24	of	of	ADP
ijtc-475	90	25	the	the	DET
ijtc-475	90	26	community	community	NOUN
ijtc-475	90	27	and	and	CCONJ
ijtc-475	90	28	efforts	effort	NOUN
ijtc-475	90	29	to	to	PART
ijtc-475	90	30	develop	develop	VERB
ijtc-475	90	31	it	it	PRON
ijtc-475	90	32	.	.	PUNCT
ijtc-475	91	1	the	the	DET
ijtc-475	91	2	e	e	ADJ
ijtc-475	91	3	-	-	ADJ
ijtc-475	91	4	samsat	samsat	ADJ
ijtc-475	91	5	service	service	NOUN
ijtc-475	91	6	system	system	NOUN
ijtc-475	91	7	is	be	AUX
ijtc-475	91	8	a	a	DET
ijtc-475	91	9	service	service	NOUN
ijtc-475	91	10	provided	provide	VERB
ijtc-475	91	11	by	by	ADP
ijtc-475	91	12	the	the	DET
ijtc-475	91	13	government	government	NOUN
ijtc-475	91	14	by	by	ADP
ijtc-475	91	15	utilizing	utilize	VERB
ijtc-475	91	16	the	the	DET
ijtc-475	91	17	development	development	NOUN
ijtc-475	91	18	of	of	ADP
ijtc-475	91	19	information	information	NOUN
ijtc-475	91	20	technology	technology	NOUN
ijtc-475	91	21	.	.	PUNCT
ijtc-475	92	1	the	the	DET
ijtc-475	92	2	e	e	ADJ
ijtc-475	92	3	-	-	ADJ
ijtc-475	92	4	samsat	samsat	ADJ
ijtc-475	92	5	service	service	NOUN
ijtc-475	92	6	system	system	NOUN
ijtc-475	92	7	allows	allow	VERB
ijtc-475	92	8	for	for	ADP
ijtc-475	92	9	reciprocal	reciprocal	ADJ
ijtc-475	92	10	relationships	relationship	NOUN
ijtc-475	92	11	that	that	PRON
ijtc-475	92	12	provide	provide	VERB
ijtc-475	92	13	more	more	ADJ
ijtc-475	92	14	benefits	benefit	NOUN
ijtc-475	92	15	for	for	ADP
ijtc-475	92	16	both	both	DET
ijtc-475	92	17	parties	party	NOUN
ijtc-475	92	18	,	,	PUNCT
ijtc-475	92	19	providing	provide	VERB
ijtc-475	92	20	more	more	ADV
ijtc-475	92	21	citizencentric	citizencentric	ADJ
ijtc-475	92	22	services	service	NOUN
ijtc-475	92	23	and	and	CCONJ
ijtc-475	92	24	responsive	responsive	ADJ
ijtc-475	92	25	government	government	NOUN
ijtc-475	92	26	,	,	PUNCT
ijtc-475	92	27	increasing	increase	VERB
ijtc-475	92	28	public	public	ADJ
ijtc-475	92	29	trust	trust	NOUN
ijtc-475	92	30	.	.	PUNCT
ijtc-475	93	1	the	the	DET
ijtc-475	93	2	contribution	contribution	NOUN
ijtc-475	93	3	made	make	VERB
ijtc-475	93	4	to	to	ADP
ijtc-475	93	5	analysis	analysis	NOUN
ijtc-475	93	6	of	of	ADP
ijtc-475	93	7	community	community	NOUN
ijtc-475	93	8	participation	participation	NOUN
ijtc-475	93	9	in	in	ADP
ijtc-475	93	10	paying	pay	VERB
ijtc-475	93	11	motor	motor	NOUN
ijtc-475	93	12	vehicles	vehicle	NOUN
ijtc-475	93	13	tax	tax	NOUN
ijtc-475	93	14	through	through	ADP
ijtc-475	93	15	e	e	ADJ
ijtc-475	93	16	-	-	NOUN
ijtc-475	93	17	samsat	samsat	ADJ
ijtc-475	93	18	service	service	NOUN
ijtc-475	93	19	during	during	ADP
ijtc-475	93	20	covid	covid	PROPN
ijtc-475	93	21	pandemic	pandemic	ADJ
ijtc-475	93	22	at	at	ADP
ijtc-475	93	23	the	the	DET
ijtc-475	93	24	samsat	samsat	NOUN
ijtc-475	93	25	office	office	NOUN
ijtc-475	93	26	in	in	ADP
ijtc-475	93	27	jakarta	jakarta	PROPN
ijtc-475	93	28	utara	utara	PROPN
ijtc-475	93	29	priyono	priyono	PROPN
ijtc-475	93	30	,	,	PUNCT
ijtc-475	93	31	wulandari	wulandari	X
ijtc-475	93	32	,	,	PUNCT
ijtc-475	93	33	rofiyanti	rofiyanti	VERB
ijtc-475	93	34	,	,	PUNCT
ijtc-475	93	35	and	and	CCONJ
ijtc-475	93	36	agustina	agustina	PROPN
ijtc-475	93	37	230	230	NUM
ijtc-475	93	38	|	|	CCONJ
ijtc-475	93	39	ilomata	ilomata	PROPN
ijtc-475	93	40	international	international	ADJ
ijtc-475	93	41	journal	journal	NOUN
ijtc-475	93	42	of	of	ADP
ijtc-475	93	43	tax	tax	PROPN
ijtc-475	93	44	&	&	CCONJ
ijtc-475	93	45	accounting	account	VERB
ijtc-475	93	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-475	93	47	the	the	DET
ijtc-475	93	48	e	e	ADJ
ijtc-475	93	49	-	-	ADJ
ijtc-475	93	50	samsat	samsat	ADJ
ijtc-475	93	51	system	system	NOUN
ijtc-475	93	52	has	have	AUX
ijtc-475	93	53	been	be	AUX
ijtc-475	93	54	outstanding	outstanding	ADJ
ijtc-475	93	55	because	because	SCONJ
ijtc-475	93	56	the	the	DET
ijtc-475	93	57	enthusiasm	enthusiasm	NOUN
ijtc-475	93	58	of	of	ADP
ijtc-475	93	59	taxpayers	taxpayer	NOUN
ijtc-475	93	60	increases	increase	VERB
ijtc-475	93	61	every	every	DET
ijtc-475	93	62	year	year	NOUN
ijtc-475	93	63	,	,	PUNCT
ijtc-475	93	64	especially	especially	ADV
ijtc-475	93	65	during	during	ADP
ijtc-475	93	66	this	this	DET
ijtc-475	93	67	pandemic	pandemic	NOUN
ijtc-475	93	68	.	.	PUNCT
ijtc-475	94	1	e	e	X
ijtc-475	94	2	-	-	NOUN
ijtc-475	94	3	samsat	samsat	ADJ
ijtc-475	94	4	is	be	AUX
ijtc-475	94	5	participating	participate	VERB
ijtc-475	94	6	in	in	ADP
ijtc-475	94	7	the	the	DET
ijtc-475	94	8	framework	framework	NOUN
ijtc-475	94	9	of	of	ADP
ijtc-475	94	10	breaking	break	VERB
ijtc-475	94	11	the	the	DET
ijtc-475	94	12	chain	chain	NOUN
ijtc-475	94	13	of	of	ADP
ijtc-475	94	14	the	the	DET
ijtc-475	94	15	covid-19	covid-19	PROPN
ijtc-475	94	16	virus	virus	NOUN
ijtc-475	94	17	outbreak	outbreak	NOUN
ijtc-475	94	18	.	.	PUNCT
ijtc-475	95	1	e	e	X
ijtc-475	95	2	-	-	NOUN
ijtc-475	95	3	samsat	samsat	ADJ
ijtc-475	95	4	is	be	AUX
ijtc-475	95	5	one	one	NUM
ijtc-475	95	6	of	of	ADP
ijtc-475	95	7	the	the	DET
ijtc-475	95	8	taxpayer	taxpayer	NOUN
ijtc-475	95	9	's	's	PART
ijtc-475	95	10	processes	process	NOUN
ijtc-475	95	11	to	to	PART
ijtc-475	95	12	extend	extend	VERB
ijtc-475	95	13	the	the	DET
ijtc-475	95	14	vehicle	vehicle	NOUN
ijtc-475	95	15	to	to	ADP
ijtc-475	95	16	134	134	NUM
ijtc-475	95	17	shorter	short	ADJ
ijtc-475	95	18	,	,	PUNCT
ijtc-475	95	19	only	only	ADV
ijtc-475	95	20	by	by	ADP
ijtc-475	95	21	paying	pay	VERB
ijtc-475	95	22	through	through	ADP
ijtc-475	95	23	about	about	ADV
ijtc-475	95	24	five	five	NUM
ijtc-475	95	25	banks	bank	NOUN
ijtc-475	95	26	that	that	PRON
ijtc-475	95	27	have	have	AUX
ijtc-475	95	28	collaborated	collaborate	VERB
ijtc-475	95	29	with	with	ADP
ijtc-475	95	30	the	the	DET
ijtc-475	95	31	samsat	samsat	NOUN
ijtc-475	95	32	office	office	NOUN
ijtc-475	95	33	.	.	PUNCT
ijtc-475	96	1	when	when	SCONJ
ijtc-475	96	2	you	you	PRON
ijtc-475	96	3	have	have	AUX
ijtc-475	96	4	paid	pay	VERB
ijtc-475	96	5	via	via	ADP
ijtc-475	96	6	atm	atm	PROPN
ijtc-475	96	7	,	,	PUNCT
ijtc-475	96	8	the	the	DET
ijtc-475	96	9	tbpkp	tbpkp	NOUN
ijtc-475	96	10	/	/	SYM
ijtc-475	96	11	stnk	stnk	NOUN
ijtc-475	96	12	can	can	AUX
ijtc-475	96	13	be	be	AUX
ijtc-475	96	14	taken	take	VERB
ijtc-475	96	15	to	to	ADP
ijtc-475	96	16	the	the	DET
ijtc-475	96	17	samsat	samsat	NOUN
ijtc-475	96	18	office	office	NOUN
ijtc-475	96	19	without	without	ADP
ijtc-475	96	20	queueing	queue	VERB
ijtc-475	96	21	longer	long	ADV
ijtc-475	96	22	and	and	CCONJ
ijtc-475	96	23	longer	long	ADV
ijtc-475	96	24	.	.	PUNCT
ijtc-475	97	1	so	so	ADV
ijtc-475	97	2	that	that	SCONJ
ijtc-475	97	3	e	e	X
ijtc-475	97	4	-	-	NOUN
ijtc-475	97	5	samsat	samsat	ADJ
ijtc-475	97	6	is	be	AUX
ijtc-475	97	7	one	one	NUM
ijtc-475	97	8	solution	solution	NOUN
ijtc-475	97	9	to	to	PART
ijtc-475	97	10	avoid	avoid	VERB
ijtc-475	97	11	crowds	crowd	NOUN
ijtc-475	97	12	and	and	CCONJ
ijtc-475	97	13	the	the	DET
ijtc-475	97	14	accumulation	accumulation	NOUN
ijtc-475	97	15	of	of	ADP
ijtc-475	97	16	the	the	DET
ijtc-475	97	17	number	number	NOUN
ijtc-475	97	18	of	of	ADP
ijtc-475	97	19	taxpayers	taxpayer	NOUN
ijtc-475	97	20	at	at	ADP
ijtc-475	97	21	the	the	DET
ijtc-475	97	22	samsat	samsat	NOUN
ijtc-475	97	23	office	office	NOUN
ijtc-475	97	24	.	.	PUNCT
ijtc-475	98	1	from	from	ADP
ijtc-475	98	2	some	some	DET
ijtc-475	98	3	people	people	NOUN
ijtc-475	98	4	,	,	PUNCT
ijtc-475	98	5	e	e	X
ijtc-475	98	6	-	-	NOUN
ijtc-475	98	7	samsat	samsat	NOUN
ijtc-475	98	8	has	have	AUX
ijtc-475	98	9	not	not	PART
ijtc-475	98	10	been	be	AUX
ijtc-475	98	11	fully	fully	ADV
ijtc-475	98	12	effective	effective	ADJ
ijtc-475	98	13	and	and	CCONJ
ijtc-475	98	14	has	have	AUX
ijtc-475	98	15	not	not	PART
ijtc-475	98	16	seen	see	VERB
ijtc-475	98	17	a	a	DET
ijtc-475	98	18	massive	massive	ADJ
ijtc-475	98	19	contribution	contribution	NOUN
ijtc-475	98	20	from	from	ADP
ijtc-475	98	21	this	this	DET
ijtc-475	98	22	system	system	NOUN
ijtc-475	98	23	,	,	PUNCT
ijtc-475	98	24	so	so	ADV
ijtc-475	98	25	public	public	ADJ
ijtc-475	98	26	enthusiasm	enthusiasm	NOUN
ijtc-475	98	27	is	be	AUX
ijtc-475	98	28	not	not	PART
ijtc-475	98	29	high	high	ADJ
ijtc-475	98	30	and	and	CCONJ
ijtc-475	98	31	still	still	ADV
ijtc-475	98	32	not	not	PART
ijtc-475	98	33	optimal	optimal	ADJ
ijtc-475	98	34	.	.	PUNCT
ijtc-475	99	1	several	several	ADJ
ijtc-475	99	2	factors	factor	NOUN
ijtc-475	99	3	affect	affect	VERB
ijtc-475	99	4	this	this	DET
ijtc-475	99	5	system	system	NOUN
ijtc-475	99	6	;	;	PUNCT
ijtc-475	99	7	first	first	ADV
ijtc-475	99	8	,	,	PUNCT
ijtc-475	99	9	there	there	PRON
ijtc-475	99	10	is	be	VERB
ijtc-475	99	11	still	still	ADV
ijtc-475	99	12	a	a	DET
ijtc-475	99	13	lack	lack	NOUN
ijtc-475	99	14	of	of	ADP
ijtc-475	99	15	knowledge	knowledge	NOUN
ijtc-475	99	16	about	about	ADP
ijtc-475	99	17	e	e	NOUN
ijtc-475	99	18	-	-	NOUN
ijtc-475	99	19	samsat	samsat	ADJ
ijtc-475	99	20	.	.	PUNCT
ijtc-475	100	1	second	second	ADJ
ijtc-475	100	2	,	,	PUNCT
ijtc-475	100	3	many	many	ADJ
ijtc-475	100	4	taxpayers	taxpayer	NOUN
ijtc-475	100	5	are	be	AUX
ijtc-475	100	6	still	still	ADV
ijtc-475	100	7	afraid	afraid	ADJ
ijtc-475	100	8	to	to	PART
ijtc-475	100	9	leave	leave	VERB
ijtc-475	100	10	the	the	DET
ijtc-475	100	11	house	house	NOUN
ijtc-475	100	12	during	during	ADP
ijtc-475	100	13	this	this	DET
ijtc-475	100	14	pandemic	pandemic	NOUN
ijtc-475	100	15	.	.	PUNCT
ijtc-475	101	1	at	at	ADP
ijtc-475	101	2	the	the	DET
ijtc-475	101	3	same	same	ADJ
ijtc-475	101	4	time	time	NOUN
ijtc-475	101	5	,	,	PUNCT
ijtc-475	101	6	the	the	DET
ijtc-475	101	7	public	public	NOUN
ijtc-475	101	8	still	still	ADV
ijtc-475	101	9	has	have	VERB
ijtc-475	101	10	to	to	PART
ijtc-475	101	11	come	come	VERB
ijtc-475	101	12	to	to	ADP
ijtc-475	101	13	the	the	DET
ijtc-475	101	14	samsat	samsat	NOUN
ijtc-475	101	15	office	office	NOUN
ijtc-475	101	16	to	to	PART
ijtc-475	101	17	verify	verify	VERB
ijtc-475	101	18	and	and	CCONJ
ijtc-475	101	19	collect	collect	VERB
ijtc-475	101	20	tbpkp	tbpkp	NOUN
ijtc-475	101	21	/	/	SYM
ijtc-475	101	22	stnk	stnk	NOUN
ijtc-475	101	23	by	by	ADP
ijtc-475	101	24	showing	show	VERB
ijtc-475	101	25	proof	proof	NOUN
ijtc-475	101	26	of	of	ADP
ijtc-475	101	27	payment	payment	NOUN
ijtc-475	101	28	transfer	transfer	NOUN
ijtc-475	101	29	via	via	ADP
ijtc-475	101	30	atm	atm	NOUN
ijtc-475	101	31	after	after	SCONJ
ijtc-475	101	32	the	the	DET
ijtc-475	101	33	samsat	samsat	NOUN
ijtc-475	101	34	office	office	NOUN
ijtc-475	101	35	has	have	VERB
ijtc-475	101	36	visitor	visitor	NOUN
ijtc-475	101	37	restrictions	restriction	NOUN
ijtc-475	101	38	.	.	PUNCT
ijtc-475	102	1	furthermore	furthermore	ADV
ijtc-475	102	2	,	,	PUNCT
ijtc-475	102	3	if	if	SCONJ
ijtc-475	102	4	there	there	PRON
ijtc-475	102	5	are	be	VERB
ijtc-475	102	6	complaints	complaint	NOUN
ijtc-475	102	7	or	or	CCONJ
ijtc-475	102	8	problems	problem	NOUN
ijtc-475	102	9	accessing	access	VERB
ijtc-475	102	10	the	the	DET
ijtc-475	102	11	esamsat	esamsat	NOUN
ijtc-475	102	12	service	service	NOUN
ijtc-475	102	13	system	system	NOUN
ijtc-475	102	14	,	,	PUNCT
ijtc-475	102	15	the	the	DET
ijtc-475	102	16	handling	handling	NOUN
ijtc-475	102	17	of	of	ADP
ijtc-475	102	18	problems	problem	NOUN
ijtc-475	102	19	is	be	AUX
ijtc-475	102	20	still	still	ADV
ijtc-475	102	21	minimal	minimal	ADJ
ijtc-475	102	22	.	.	PUNCT
ijtc-475	103	1	taxpayers	taxpayer	NOUN
ijtc-475	103	2	during	during	ADP
ijtc-475	103	3	the	the	DET
ijtc-475	103	4	pandemic	pandemic	NOUN
ijtc-475	103	5	can	can	AUX
ijtc-475	103	6	only	only	ADV
ijtc-475	103	7	communicate	communicate	VERB
ijtc-475	103	8	through	through	ADP
ijtc-475	103	9	the	the	DET
ijtc-475	103	10	related	relate	VERB
ijtc-475	103	11	samsat	samsat	NOUN
ijtc-475	103	12	call	call	NOUN
ijtc-475	103	13	center	center	NOUN
ijtc-475	103	14	or	or	CCONJ
ijtc-475	103	15	email	email	NOUN
ijtc-475	103	16	.	.	PUNCT
ijtc-475	104	1	if	if	SCONJ
ijtc-475	104	2	the	the	DET
ijtc-475	104	3	e	e	NOUN
ijtc-475	104	4	-	-	ADJ
ijtc-475	104	5	samsat	samsat	ADJ
ijtc-475	104	6	system	system	NOUN
ijtc-475	104	7	is	be	AUX
ijtc-475	104	8	made	make	VERB
ijtc-475	104	9	a	a	DET
ijtc-475	104	10	much	much	ADV
ijtc-475	104	11	easier	easy	ADJ
ijtc-475	104	12	application	application	NOUN
ijtc-475	104	13	that	that	PRON
ijtc-475	104	14	can	can	AUX
ijtc-475	104	15	be	be	AUX
ijtc-475	104	16	accessed	access	VERB
ijtc-475	104	17	anytime	anytime	ADV
ijtc-475	104	18	and	and	CCONJ
ijtc-475	104	19	anywhere	anywhere	ADV
ijtc-475	104	20	,	,	PUNCT
ijtc-475	104	21	then	then	ADV
ijtc-475	104	22	after	after	SCONJ
ijtc-475	104	23	the	the	DET
ijtc-475	104	24	payment	payment	NOUN
ijtc-475	104	25	is	be	AUX
ijtc-475	104	26	completed	complete	VERB
ijtc-475	104	27	,	,	PUNCT
ijtc-475	104	28	there	there	PRON
ijtc-475	104	29	is	be	VERB
ijtc-475	104	30	no	no	DET
ijtc-475	104	31	need	need	NOUN
ijtc-475	104	32	to	to	PART
ijtc-475	104	33	come	come	VERB
ijtc-475	104	34	to	to	ADP
ijtc-475	104	35	the	the	DET
ijtc-475	104	36	samsat	samsat	NOUN
ijtc-475	104	37	office	office	NOUN
ijtc-475	104	38	;	;	PUNCT
ijtc-475	104	39	tbpkp	tbpkp	NOUN
ijtc-475	104	40	/	/	SYM
ijtc-475	104	41	stnk	stnk	NOUN
ijtc-475	104	42	can	can	AUX
ijtc-475	104	43	be	be	AUX
ijtc-475	104	44	sent	send	VERB
ijtc-475	104	45	directly	directly	ADV
ijtc-475	104	46	to	to	ADP
ijtc-475	104	47	the	the	DET
ijtc-475	104	48	taxpayer	taxpayer	NOUN
ijtc-475	104	49	's	's	PART
ijtc-475	104	50	domicile	domicile	NOUN
ijtc-475	104	51	address	address	NOUN
ijtc-475	104	52	will	will	AUX
ijtc-475	104	53	be	be	AUX
ijtc-475	104	54	much	much	ADV
ijtc-475	104	55	more	more	ADV
ijtc-475	104	56	effective	effective	ADJ
ijtc-475	104	57	and	and	CCONJ
ijtc-475	104	58	efficient	efficient	ADJ
ijtc-475	104	59	.	.	PUNCT
ijtc-475	105	1	finally	finally	ADV
ijtc-475	105	2	,	,	PUNCT
ijtc-475	105	3	many	many	ADJ
ijtc-475	105	4	use	use	VERB
ijtc-475	105	5	the	the	DET
ijtc-475	105	6	e	e	ADJ
ijtc-475	105	7	-	-	ADJ
ijtc-475	105	8	samsat	samsat	ADJ
ijtc-475	105	9	system	system	NOUN
ijtc-475	105	10	,	,	PUNCT
ijtc-475	105	11	and	and	CCONJ
ijtc-475	105	12	the	the	DET
ijtc-475	105	13	website	website	NOUN
ijtc-475	105	14	's	's	PART
ijtc-475	105	15	appearance	appearance	NOUN
ijtc-475	105	16	does	do	AUX
ijtc-475	105	17	not	not	PART
ijtc-475	105	18	confuse	confuse	VERB
ijtc-475	105	19	taxpayers	taxpayer	NOUN
ijtc-475	105	20	in	in	ADP
ijtc-475	105	21	seeing	see	VERB
ijtc-475	105	22	the	the	DET
ijtc-475	105	23	procedures	procedure	NOUN
ijtc-475	105	24	for	for	ADP
ijtc-475	105	25	the	the	DET
ijtc-475	105	26	e	e	ADJ
ijtc-475	105	27	-	-	ADJ
ijtc-475	105	28	samsat	samsat	ADJ
ijtc-475	105	29	system	system	NOUN
ijtc-475	105	30	.	.	PUNCT
ijtc-475	106	1	obstacles	obstacle	NOUN
ijtc-475	106	2	to	to	ADP
ijtc-475	106	3	implementing	implement	VERB
ijtc-475	106	4	the	the	DET
ijtc-475	106	5	e	e	ADJ
ijtc-475	106	6	-	-	ADJ
ijtc-475	106	7	samsat	samsat	ADJ
ijtc-475	106	8	service	service	NOUN
ijtc-475	106	9	system	system	NOUN
ijtc-475	106	10	can	can	AUX
ijtc-475	106	11	only	only	ADV
ijtc-475	106	12	be	be	AUX
ijtc-475	106	13	accessed	access	VERB
ijtc-475	106	14	by	by	ADP
ijtc-475	106	15	taxpayers	taxpayer	NOUN
ijtc-475	106	16	who	who	PRON
ijtc-475	106	17	have	have	VERB
ijtc-475	106	18	a	a	DET
ijtc-475	106	19	high	high	ADJ
ijtc-475	106	20	level	level	NOUN
ijtc-475	106	21	of	of	ADP
ijtc-475	106	22	knowledge	knowledge	NOUN
ijtc-475	106	23	of	of	ADP
ijtc-475	106	24	the	the	DET
ijtc-475	106	25	development	development	NOUN
ijtc-475	106	26	of	of	ADP
ijtc-475	106	27	information	information	NOUN
ijtc-475	106	28	technology	technology	NOUN
ijtc-475	106	29	,	,	PUNCT
ijtc-475	106	30	given	give	VERB
ijtc-475	106	31	the	the	DET
ijtc-475	106	32	administrative	administrative	ADJ
ijtc-475	106	33	procedures	procedure	NOUN
ijtc-475	106	34	that	that	PRON
ijtc-475	106	35	tend	tend	VERB
ijtc-475	106	36	to	to	PART
ijtc-475	106	37	be	be	AUX
ijtc-475	106	38	lengthy	lengthy	ADJ
ijtc-475	106	39	.	.	PUNCT
ijtc-475	107	1	d.	d.	NOUN
ijtc-475	107	2	equality	equality	NOUN
ijtc-475	107	3	and	and	CCONJ
ijtc-475	107	4	partnership	partnership	NOUN
ijtc-475	107	5	.	.	PUNCT
ijtc-475	108	1	everyone	everyone	PRON
ijtc-475	108	2	has	have	VERB
ijtc-475	108	3	the	the	DET
ijtc-475	108	4	skills	skill	NOUN
ijtc-475	108	5	,	,	PUNCT
ijtc-475	108	6	abilities	ability	NOUN
ijtc-475	108	7	,	,	PUNCT
ijtc-475	108	8	and	and	CCONJ
ijtc-475	108	9	initiatives	initiative	NOUN
ijtc-475	108	10	and	and	CCONJ
ijtc-475	108	11	has	have	VERB
ijtc-475	108	12	the	the	DET
ijtc-475	108	13	right	right	NOUN
ijtc-475	108	14	to	to	PART
ijtc-475	108	15	use	use	VERB
ijtc-475	108	16	these	these	DET
ijtc-475	108	17	initiatives	initiative	NOUN
ijtc-475	108	18	to	to	PART
ijtc-475	108	19	be	be	AUX
ijtc-475	108	20	involved	involve	VERB
ijtc-475	108	21	in	in	ADP
ijtc-475	108	22	every	every	DET
ijtc-475	108	23	process	process	NOUN
ijtc-475	108	24	to	to	PART
ijtc-475	108	25	build	build	VERB
ijtc-475	108	26	dialogue	dialogue	NOUN
ijtc-475	108	27	without	without	ADP
ijtc-475	108	28	considering	consider	VERB
ijtc-475	108	29	each	each	DET
ijtc-475	108	30	party	party	NOUN
ijtc-475	108	31	's	's	PART
ijtc-475	108	32	level	level	NOUN
ijtc-475	108	33	and	and	CCONJ
ijtc-475	108	34	structure	structure	NOUN
ijtc-475	108	35	.	.	PUNCT
ijtc-475	109	1	implementing	implement	VERB
ijtc-475	109	2	the	the	DET
ijtc-475	109	3	e	e	ADJ
ijtc-475	109	4	-	-	ADJ
ijtc-475	109	5	samsat	samsat	ADJ
ijtc-475	109	6	service	service	NOUN
ijtc-475	109	7	system	system	NOUN
ijtc-475	109	8	involves	involve	VERB
ijtc-475	109	9	various	various	ADJ
ijtc-475	109	10	parties	party	NOUN
ijtc-475	109	11	,	,	PUNCT
ijtc-475	109	12	including	include	VERB
ijtc-475	109	13	the	the	DET
ijtc-475	109	14	republic	republic	NOUN
ijtc-475	109	15	of	of	ADP
ijtc-475	109	16	indonesia	indonesia	PROPN
ijtc-475	109	17	police	police	PROPN
ijtc-475	109	18	,	,	PUNCT
ijtc-475	109	19	regional	regional	ADJ
ijtc-475	109	20	revenue	revenue	NOUN
ijtc-475	109	21	agency	agency	NOUN
ijtc-475	109	22	,	,	PUNCT
ijtc-475	109	23	regional	regional	ADJ
ijtc-475	109	24	banks	bank	NOUN
ijtc-475	109	25	,	,	PUNCT
ijtc-475	109	26	and	and	CCONJ
ijtc-475	109	27	taxpayers	taxpayer	NOUN
ijtc-475	109	28	.	.	PUNCT
ijtc-475	110	1	samsat	samsat	NOUN
ijtc-475	110	2	is	be	AUX
ijtc-475	110	3	a	a	DET
ijtc-475	110	4	service	service	NOUN
ijtc-475	110	5	for	for	ADP
ijtc-475	110	6	managing	manage	VERB
ijtc-475	110	7	vehicle	vehicle	NOUN
ijtc-475	110	8	documents	document	NOUN
ijtc-475	110	9	such	such	ADJ
ijtc-475	110	10	as	as	ADP
ijtc-475	110	11	cars	car	NOUN
ijtc-475	110	12	and	and	CCONJ
ijtc-475	110	13	motorcycles	motorcycle	NOUN
ijtc-475	110	14	.	.	PUNCT
ijtc-475	111	1	samsat	samsat	NOUN
ijtc-475	111	2	is	be	AUX
ijtc-475	111	3	also	also	ADV
ijtc-475	111	4	a	a	DET
ijtc-475	111	5	form	form	NOUN
ijtc-475	111	6	of	of	ADP
ijtc-475	111	7	collaboration	collaboration	NOUN
ijtc-475	111	8	between	between	ADP
ijtc-475	111	9	the	the	DET
ijtc-475	111	10	indonesian	indonesian	ADJ
ijtc-475	111	11	national	national	ADJ
ijtc-475	111	12	police	police	PROPN
ijtc-475	111	13	,	,	PUNCT
ijtc-475	111	14	pt	pt	PROPN
ijtc-475	111	15	jasa	jasa	PROPN
ijtc-475	111	16	raharja	raharja	PROPN
ijtc-475	111	17	,	,	PUNCT
ijtc-475	111	18	and	and	CCONJ
ijtc-475	111	19	the	the	DET
ijtc-475	111	20	provincial	provincial	ADJ
ijtc-475	111	21	revenue	revenue	NOUN
ijtc-475	111	22	service	service	NOUN
ijtc-475	111	23	to	to	PART
ijtc-475	111	24	provide	provide	VERB
ijtc-475	111	25	community	community	NOUN
ijtc-475	111	26	services	service	NOUN
ijtc-475	111	27	in	in	ADP
ijtc-475	111	28	the	the	DET
ijtc-475	111	29	extension	extension	NOUN
ijtc-475	111	30	and	and	CCONJ
ijtc-475	111	31	manufacture	manufacture	NOUN
ijtc-475	111	32	of	of	ADP
ijtc-475	111	33	stnk	stnk	NOUN
ijtc-475	111	34	and	and	CCONJ
ijtc-475	111	35	motorized	motorized	ADJ
ijtc-475	111	36	vehicle	vehicle	NOUN
ijtc-475	111	37	signs	sign	NOUN
ijtc-475	111	38	.	.	PUNCT
ijtc-475	112	1	the	the	DET
ijtc-475	112	2	national	national	ADJ
ijtc-475	112	3	police	police	NOUN
ijtc-475	112	4	has	have	VERB
ijtc-475	112	5	the	the	DET
ijtc-475	112	6	authority	authority	NOUN
ijtc-475	112	7	to	to	PART
ijtc-475	112	8	issue	issue	VERB
ijtc-475	112	9	stnk	stnk	NOUN
ijtc-475	112	10	,	,	PUNCT
ijtc-475	112	11	pt	pt	PROPN
ijtc-475	112	12	jasa	jasa	PROPN
ijtc-475	112	13	raharja	raharja	PROPN
ijtc-475	112	14	manages	manage	VERB
ijtc-475	112	15	swdkllj	swdkllj	NOUN
ijtc-475	112	16	(	(	PUNCT
ijtc-475	112	17	compulsory	compulsory	ADJ
ijtc-475	112	18	donations	donation	NOUN
ijtc-475	112	19	to	to	PART
ijtc-475	112	20	road	road	VERB
ijtc-475	112	21	traffic	traffic	NOUN
ijtc-475	112	22	accident	accident	NOUN
ijtc-475	112	23	funds	fund	NOUN
ijtc-475	112	24	)	)	PUNCT
ijtc-475	112	25	,	,	PUNCT
ijtc-475	112	26	and	and	CCONJ
ijtc-475	112	27	the	the	DET
ijtc-475	112	28	provincial	provincial	ADJ
ijtc-475	112	29	revenue	revenue	NOUN
ijtc-475	112	30	service	service	NOUN
ijtc-475	112	31	determines	determine	VERB
ijtc-475	112	32	the	the	DET
ijtc-475	112	33	amount	amount	NOUN
ijtc-475	112	34	of	of	ADP
ijtc-475	112	35	pkb	pkb	PROPN
ijtc-475	112	36	and	and	CCONJ
ijtc-475	112	37	bbnkb	bbnkb	NOUN
ijtc-475	112	38	.	.	PUNCT
ijtc-475	113	1	the	the	DET
ijtc-475	113	2	main	main	ADJ
ijtc-475	113	3	samsat	samsat	NOUN
ijtc-475	113	4	is	be	AUX
ijtc-475	113	5	a	a	DET
ijtc-475	113	6	service	service	NOUN
ijtc-475	113	7	for	for	ADP
ijtc-475	113	8	taxpayers	taxpayer	NOUN
ijtc-475	113	9	in	in	ADP
ijtc-475	113	10	carrying	carry	VERB
ijtc-475	113	11	out	out	ADP
ijtc-475	113	12	new	new	ADJ
ijtc-475	113	13	vehicle	vehicle	NOUN
ijtc-475	113	14	registration	registration	NOUN
ijtc-475	113	15	payments	payment	NOUN
ijtc-475	113	16	,	,	PUNCT
ijtc-475	113	17	re	re	NOUN
ijtc-475	113	18	-	-	NOUN
ijtc-475	113	19	registration	registration	NOUN
ijtc-475	113	20	/	/	SYM
ijtc-475	113	21	ratification	ratification	NOUN
ijtc-475	113	22	of	of	ADP
ijtc-475	113	23	vehicles	vehicle	NOUN
ijtc-475	113	24	,	,	PUNCT
ijtc-475	113	25	five	five	NUM
ijtc-475	113	26	-	-	PUNCT
ijtc-475	113	27	year	year	NOUN
ijtc-475	113	28	re	re	NOUN
ijtc-475	113	29	-	-	NOUN
ijtc-475	113	30	examination	examination	NOUN
ijtc-475	113	31	,	,	PUNCT
ijtc-475	113	32	registration	registration	NOUN
ijtc-475	113	33	of	of	ADP
ijtc-475	113	34	mutation	mutation	NOUN
ijtc-475	113	35	vehicles	vehicle	NOUN
ijtc-475	113	36	,	,	PUNCT
ijtc-475	113	37	vehicles	vehicle	NOUN
ijtc-475	113	38	for	for	ADP
ijtc-475	113	39	which	which	PRON
ijtc-475	113	40	insurance	insurance	NOUN
ijtc-475	113	41	will	will	AUX
ijtc-475	113	42	be	be	AUX
ijtc-475	113	43	transferred	transfer	VERB
ijtc-475	113	44	(	(	PUNCT
ijtc-475	113	45	leasing	leasing	NOUN
ijtc-475	113	46	)	)	PUNCT
ijtc-475	113	47	,	,	PUNCT
ijtc-475	113	48	duplicate	duplicate	VERB
ijtc-475	113	49	stnk	stnk	NOUN
ijtc-475	113	50	/	/	SYM
ijtc-475	113	51	bpkb	bpkb	NOUN
ijtc-475	113	52	so	so	ADV
ijtc-475	113	53	far	far	ADV
ijtc-475	113	54	,	,	PUNCT
ijtc-475	113	55	the	the	DET
ijtc-475	113	56	implementation	implementation	NOUN
ijtc-475	113	57	of	of	ADP
ijtc-475	113	58	the	the	DET
ijtc-475	113	59	tax	tax	NOUN
ijtc-475	113	60	payment	payment	NOUN
ijtc-475	113	61	service	service	NOUN
ijtc-475	113	62	system	system	NOUN
ijtc-475	113	63	has	have	AUX
ijtc-475	113	64	been	be	AUX
ijtc-475	113	65	carried	carry	VERB
ijtc-475	113	66	out	out	ADP
ijtc-475	113	67	manually	manually	ADV
ijtc-475	113	68	.	.	PUNCT
ijtc-475	114	1	the	the	DET
ijtc-475	114	2	government	government	NOUN
ijtc-475	114	3	has	have	AUX
ijtc-475	114	4	created	create	VERB
ijtc-475	114	5	an	an	DET
ijtc-475	114	6	online	online	ADJ
ijtc-475	114	7	service	service	NOUN
ijtc-475	114	8	system	system	NOUN
ijtc-475	114	9	to	to	PART
ijtc-475	114	10	accommodate	accommodate	VERB
ijtc-475	114	11	motor	motor	NOUN
ijtc-475	114	12	vehicle	vehicle	NOUN
ijtc-475	114	13	tax	tax	NOUN
ijtc-475	114	14	payments	payment	NOUN
ijtc-475	114	15	through	through	ADP
ijtc-475	114	16	the	the	DET
ijtc-475	114	17	e	e	NOUN
ijtc-475	114	18	-	-	ADJ
ijtc-475	114	19	samsat	samsat	ADJ
ijtc-475	114	20	application	application	NOUN
ijtc-475	114	21	to	to	PART
ijtc-475	114	22	simplify	simplify	VERB
ijtc-475	114	23	the	the	DET
ijtc-475	114	24	service	service	NOUN
ijtc-475	114	25	process	process	NOUN
ijtc-475	114	26	further	far	ADV
ijtc-475	114	27	.	.	PUNCT
ijtc-475	115	1	with	with	ADP
ijtc-475	115	2	e	e	NOUN
ijtc-475	115	3	-	-	NOUN
ijtc-475	115	4	samsat	samsat	ADJ
ijtc-475	115	5	,	,	PUNCT
ijtc-475	115	6	tax	tax	NOUN
ijtc-475	115	7	payments	payment	NOUN
ijtc-475	115	8	are	be	AUX
ijtc-475	115	9	made	make	VERB
ijtc-475	115	10	through	through	ADP
ijtc-475	115	11	the	the	DET
ijtc-475	115	12	website	website	NOUN
ijtc-475	115	13	and	and	CCONJ
ijtc-475	115	14	bank	bank	NOUN
ijtc-475	115	15	channels	channel	NOUN
ijtc-475	115	16	(	(	PUNCT
ijtc-475	115	17	atm	atm	ADJ
ijtc-475	115	18	,	,	PUNCT
ijtc-475	115	19	mobile	mobile	ADJ
ijtc-475	115	20	banking	banking	NOUN
ijtc-475	115	21	,	,	PUNCT
ijtc-475	115	22	and	and	CCONJ
ijtc-475	115	23	internet	internet	NOUN
ijtc-475	115	24	banking	banking	NOUN
ijtc-475	115	25	)	)	PUNCT
ijtc-475	115	26	.	.	PUNCT
ijtc-475	116	1	,	,	PUNCT
ijtc-475	116	2	maybank	maybank	PROPN
ijtc-475	116	3	atms	atms	PROPN
ijtc-475	116	4	,	,	PUNCT
ijtc-475	116	5	and	and	CCONJ
ijtc-475	116	6	bukopin	bukopin	PROPN
ijtc-475	116	7	atms	atms	PROPN
ijtc-475	116	8	.	.	PUNCT
ijtc-475	117	1	the	the	DET
ijtc-475	117	2	indonesian	indonesian	ADJ
ijtc-475	117	3	national	national	ADJ
ijtc-475	117	4	police	police	NOUN
ijtc-475	117	5	has	have	AUX
ijtc-475	117	6	opened	open	VERB
ijtc-475	117	7	esamsat	esamsat	VERB
ijtc-475	117	8	services	service	NOUN
ijtc-475	117	9	in	in	ADP
ijtc-475	117	10	various	various	ADJ
ijtc-475	117	11	cities	city	NOUN
ijtc-475	117	12	,	,	PUNCT
ijtc-475	117	13	including	include	VERB
ijtc-475	117	14	west	west	PROPN
ijtc-475	117	15	java	java	PROPN
ijtc-475	117	16	,	,	PUNCT
ijtc-475	117	17	east	east	PROPN
ijtc-475	117	18	java	java	PROPN
ijtc-475	117	19	,	,	PUNCT
ijtc-475	117	20	central	central	ADJ
ijtc-475	117	21	java	java	NOUN
ijtc-475	117	22	,	,	PUNCT
ijtc-475	117	23	and	and	CCONJ
ijtc-475	117	24	dki	dki	PROPN
ijtc-475	117	25	jakarta	jakarta	PROPN
ijtc-475	117	26	.	.	PUNCT
ijtc-475	118	1	e	e	X
ijtc-475	118	2	-	-	ADJ
ijtc-475	118	3	samsat	samsat	ADJ
ijtc-475	118	4	services	service	NOUN
ijtc-475	118	5	in	in	ADP
ijtc-475	118	6	each	each	DET
ijtc-475	118	7	province	province	NOUN
ijtc-475	118	8	are	be	AUX
ijtc-475	118	9	not	not	PART
ijtc-475	118	10	the	the	DET
ijtc-475	118	11	same	same	ADJ
ijtc-475	118	12	,	,	PUNCT
ijtc-475	118	13	depending	depend	VERB
ijtc-475	118	14	on	on	ADP
ijtc-475	118	15	the	the	DET
ijtc-475	118	16	program	program	NOUN
ijtc-475	118	17	of	of	ADP
ijtc-475	118	18	each	each	DET
ijtc-475	118	19	samsat	samsat	VERB
ijtc-475	118	20	office	office	NOUN
ijtc-475	118	21	area	area	NOUN
ijtc-475	118	22	.	.	PUNCT
ijtc-475	119	1	some	some	DET
ijtc-475	119	2	open	open	ADJ
ijtc-475	119	3	online	online	ADJ
ijtc-475	119	4	services	service	NOUN
ijtc-475	119	5	through	through	ADP
ijtc-475	119	6	the	the	DET
ijtc-475	119	7	official	official	ADJ
ijtc-475	119	8	website	website	NOUN
ijtc-475	119	9	specifically	specifically	ADV
ijtc-475	119	10	analysis	analysis	NOUN
ijtc-475	119	11	of	of	ADP
ijtc-475	119	12	community	community	NOUN
ijtc-475	119	13	participation	participation	NOUN
ijtc-475	119	14	in	in	ADP
ijtc-475	119	15	paying	pay	VERB
ijtc-475	119	16	motor	motor	NOUN
ijtc-475	119	17	vehicles	vehicle	NOUN
ijtc-475	119	18	tax	tax	NOUN
ijtc-475	119	19	through	through	ADP
ijtc-475	119	20	e	e	ADJ
ijtc-475	119	21	-	-	NOUN
ijtc-475	119	22	samsat	samsat	ADJ
ijtc-475	119	23	service	service	NOUN
ijtc-475	119	24	during	during	ADP
ijtc-475	119	25	covid	covid	PROPN
ijtc-475	119	26	pandemic	pandemic	ADJ
ijtc-475	119	27	at	at	ADP
ijtc-475	119	28	the	the	DET
ijtc-475	119	29	samsat	samsat	NOUN
ijtc-475	119	30	office	office	NOUN
ijtc-475	119	31	in	in	ADP
ijtc-475	119	32	jakarta	jakarta	PROPN
ijtc-475	119	33	utara	utara	PROPN
ijtc-475	119	34	priyono	priyono	PROPN
ijtc-475	119	35	,	,	PUNCT
ijtc-475	119	36	wulandari	wulandari	X
ijtc-475	119	37	,	,	PUNCT
ijtc-475	119	38	rofiyanti	rofiyanti	VERB
ijtc-475	119	39	,	,	PUNCT
ijtc-475	119	40	and	and	CCONJ
ijtc-475	119	41	agustina	agustina	PROPN
ijtc-475	119	42	231	231	NUM
ijtc-475	119	43	|	|	CCONJ
ijtc-475	119	44	ilomata	ilomata	PROPN
ijtc-475	119	45	international	international	ADJ
ijtc-475	119	46	journal	journal	NOUN
ijtc-475	119	47	of	of	ADP
ijtc-475	119	48	tax	tax	PROPN
ijtc-475	119	49	&	&	CCONJ
ijtc-475	119	50	accounting	accounting	NOUN
ijtc-475	119	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-475	119	52	for	for	ADP
ijtc-475	119	53	samsat	samsat	NOUN
ijtc-475	119	54	online	online	ADV
ijtc-475	119	55	;	;	PUNCT
ijtc-475	119	56	some	some	PRON
ijtc-475	119	57	use	use	VERB
ijtc-475	119	58	android	android	NOUN
ijtc-475	119	59	-	-	PUNCT
ijtc-475	119	60	based	base	VERB
ijtc-475	119	61	applications	application	NOUN
ijtc-475	119	62	.	.	PUNCT
ijtc-475	120	1	however	however	ADV
ijtc-475	120	2	,	,	PUNCT
ijtc-475	120	3	the	the	DET
ijtc-475	120	4	online	online	ADJ
ijtc-475	120	5	means	mean	NOUN
ijtc-475	120	6	or	or	CCONJ
ijtc-475	120	7	media	medium	NOUN
ijtc-475	120	8	used	use	VERB
ijtc-475	120	9	do	do	AUX
ijtc-475	120	10	not	not	PART
ijtc-475	120	11	affect	affect	VERB
ijtc-475	120	12	the	the	DET
ijtc-475	120	13	terms	term	NOUN
ijtc-475	120	14	and	and	CCONJ
ijtc-475	120	15	scope	scope	NOUN
ijtc-475	120	16	of	of	ADP
ijtc-475	120	17	the	the	DET
ijtc-475	120	18	samsat	samsat	NOUN
ijtc-475	120	19	online	online	ADJ
ijtc-475	120	20	service	service	NOUN
ijtc-475	120	21	.	.	PUNCT
ijtc-475	121	1	e.	e.	PROPN
ijtc-475	121	2	equality	equality	NOUN
ijtc-475	121	3	of	of	ADP
ijtc-475	121	4	responsibility	responsibility	NOUN
ijtc-475	121	5	various	various	ADJ
ijtc-475	121	6	parties	party	NOUN
ijtc-475	121	7	have	have	VERB
ijtc-475	121	8	clear	clear	ADJ
ijtc-475	121	9	responsibilities	responsibility	NOUN
ijtc-475	121	10	in	in	ADP
ijtc-475	121	11	each	each	DET
ijtc-475	121	12	process	process	NOUN
ijtc-475	121	13	because	because	SCONJ
ijtc-475	121	14	of	of	ADP
ijtc-475	121	15	the	the	DET
ijtc-475	121	16	equality	equality	NOUN
ijtc-475	121	17	of	of	ADP
ijtc-475	121	18	authority	authority	NOUN
ijtc-475	121	19	(	(	PUNCT
ijtc-475	121	20	sharing	share	VERB
ijtc-475	121	21	power	power	NOUN
ijtc-475	121	22	)	)	PUNCT
ijtc-475	121	23	and	and	CCONJ
ijtc-475	121	24	their	their	PRON
ijtc-475	121	25	involvement	involvement	NOUN
ijtc-475	121	26	in	in	ADP
ijtc-475	121	27	the	the	DET
ijtc-475	121	28	decision	decision	NOUN
ijtc-475	121	29	-	-	PUNCT
ijtc-475	121	30	making	make	VERB
ijtc-475	121	31	process	process	NOUN
ijtc-475	121	32	and	and	CCONJ
ijtc-475	121	33	subsequent	subsequent	ADJ
ijtc-475	121	34	steps	step	NOUN
ijtc-475	121	35	.	.	PUNCT
ijtc-475	122	1	in	in	ADP
ijtc-475	122	2	the	the	DET
ijtc-475	122	3	implementation	implementation	NOUN
ijtc-475	122	4	of	of	ADP
ijtc-475	122	5	the	the	DET
ijtc-475	122	6	e	e	NOUN
ijtc-475	122	7	-	-	ADJ
ijtc-475	122	8	samsat	samsat	ADJ
ijtc-475	122	9	service	service	NOUN
ijtc-475	122	10	system	system	NOUN
ijtc-475	122	11	,	,	PUNCT
ijtc-475	122	12	the	the	DET
ijtc-475	122	13	following	follow	VERB
ijtc-475	122	14	parties	party	NOUN
ijtc-475	122	15	are	be	AUX
ijtc-475	122	16	involved	involve	VERB
ijtc-475	122	17	:	:	PUNCT
ijtc-475	123	1	1	1	X
ijtc-475	123	2	.	.	PUNCT
ijtc-475	123	3	the	the	DET
ijtc-475	123	4	police	police	NOUN
ijtc-475	123	5	are	be	AUX
ijtc-475	123	6	authorized	authorize	VERB
ijtc-475	123	7	to	to	PART
ijtc-475	123	8	register	register	VERB
ijtc-475	123	9	and	and	CCONJ
ijtc-475	123	10	identify	identify	VERB
ijtc-475	123	11	in	in	ADP
ijtc-475	123	12	-	-	PUNCT
ijtc-475	123	13	vehicle	vehicle	NOUN
ijtc-475	123	14	data	datum	NOUN
ijtc-475	123	15	,	,	PUNCT
ijtc-475	123	16	including	include	VERB
ijtc-475	123	17	ratification	ratification	NOUN
ijtc-475	123	18	of	of	ADP
ijtc-475	123	19	stnk	stnk	NOUN
ijtc-475	123	20	.	.	PUNCT
ijtc-475	124	1	2	2	X
ijtc-475	124	2	.	.	X
ijtc-475	124	3	bapenda	bapenda	NOUN
ijtc-475	124	4	is	be	AUX
ijtc-475	124	5	authorized	authorize	VERB
ijtc-475	124	6	to	to	PART
ijtc-475	124	7	collect	collect	VERB
ijtc-475	124	8	regional	regional	ADJ
ijtc-475	124	9	taxes	taxis	NOUN
ijtc-475	124	10	,	,	PUNCT
ijtc-475	124	11	particularly	particularly	ADV
ijtc-475	124	12	pkb	pkb	PROPN
ijtc-475	124	13	and	and	CCONJ
ijtc-475	124	14	bbn	bbn	PROPN
ijtc-475	124	15	-	-	PUNCT
ijtc-475	124	16	kb	kb	PROPN
ijtc-475	124	17	.	.	PROPN
ijtc-475	125	1	3	3	X
ijtc-475	125	2	.	.	X
ijtc-475	125	3	bank	bank	PROPN
ijtc-475	125	4	dki	dki	PROPN
ijtc-475	125	5	,	,	PUNCT
ijtc-475	125	6	which	which	PRON
ijtc-475	125	7	is	be	AUX
ijtc-475	125	8	authorized	authorize	VERB
ijtc-475	125	9	in	in	ADP
ijtc-475	125	10	terms	term	NOUN
ijtc-475	125	11	of	of	ADP
ijtc-475	125	12	payment	payment	NOUN
ijtc-475	125	13	.	.	PUNCT
ijtc-475	126	1	4	4	X
ijtc-475	126	2	.	.	X
ijtc-475	126	3	taxpayer	taxpayer	NOUN
ijtc-475	126	4	.	.	PUNCT
ijtc-475	127	1	as	as	SCONJ
ijtc-475	127	2	the	the	DET
ijtc-475	127	3	party	party	NOUN
ijtc-475	127	4	being	be	AUX
ijtc-475	127	5	served	serve	VERB
ijtc-475	127	6	,	,	PUNCT
ijtc-475	127	7	the	the	DET
ijtc-475	127	8	taxpayer	taxpayer	NOUN
ijtc-475	127	9	must	must	AUX
ijtc-475	127	10	play	play	VERB
ijtc-475	127	11	an	an	DET
ijtc-475	127	12	active	active	ADJ
ijtc-475	127	13	role	role	NOUN
ijtc-475	127	14	in	in	ADP
ijtc-475	127	15	providing	provide	VERB
ijtc-475	127	16	feedback	feedback	NOUN
ijtc-475	127	17	on	on	ADP
ijtc-475	127	18	the	the	DET
ijtc-475	127	19	service	service	NOUN
ijtc-475	127	20	products	product	NOUN
ijtc-475	127	21	provided	provide	VERB
ijtc-475	127	22	to	to	PART
ijtc-475	127	23	improve	improve	VERB
ijtc-475	127	24	the	the	DET
ijtc-475	127	25	service	service	NOUN
ijtc-475	127	26	system	system	NOUN
ijtc-475	127	27	in	in	ADP
ijtc-475	127	28	the	the	DET
ijtc-475	127	29	future	future	NOUN
ijtc-475	127	30	.	.	PUNCT
ijtc-475	128	1	these	these	DET
ijtc-475	128	2	parties	party	NOUN
ijtc-475	128	3	have	have	VERB
ijtc-475	128	4	their	their	PRON
ijtc-475	128	5	respective	respective	ADJ
ijtc-475	128	6	roles	role	NOUN
ijtc-475	128	7	in	in	ADP
ijtc-475	128	8	implementing	implement	VERB
ijtc-475	128	9	the	the	DET
ijtc-475	128	10	e	e	ADJ
ijtc-475	128	11	-	-	ADJ
ijtc-475	128	12	samsat	samsat	ADJ
ijtc-475	128	13	service	service	NOUN
ijtc-475	128	14	system	system	NOUN
ijtc-475	128	15	.	.	PUNCT
ijtc-475	129	1	for	for	ADP
ijtc-475	129	2	the	the	DET
ijtc-475	129	3	flow	flow	NOUN
ijtc-475	129	4	of	of	ADP
ijtc-475	129	5	complaints	complaint	NOUN
ijtc-475	129	6	or	or	CCONJ
ijtc-475	129	7	problems	problem	NOUN
ijtc-475	129	8	that	that	PRON
ijtc-475	129	9	occur	occur	VERB
ijtc-475	129	10	in	in	ADP
ijtc-475	129	11	the	the	DET
ijtc-475	129	12	process	process	NOUN
ijtc-475	129	13	of	of	ADP
ijtc-475	129	14	fulfilling	fulfil	VERB
ijtc-475	129	15	tax	tax	NOUN
ijtc-475	129	16	obligations	obligation	NOUN
ijtc-475	129	17	,	,	PUNCT
ijtc-475	129	18	especially	especially	ADV
ijtc-475	129	19	motor	motor	NOUN
ijtc-475	129	20	vehicle	vehicle	NOUN
ijtc-475	129	21	taxes	taxis	NOUN
ijtc-475	129	22	,	,	PUNCT
ijtc-475	129	23	all	all	PRON
ijtc-475	129	24	of	of	ADP
ijtc-475	129	25	them	they	PRON
ijtc-475	129	26	already	already	ADV
ijtc-475	129	27	have	have	VERB
ijtc-475	129	28	their	their	PRON
ijtc-475	129	29	respective	respective	ADJ
ijtc-475	129	30	sections	section	NOUN
ijtc-475	129	31	that	that	PRON
ijtc-475	129	32	respond	respond	VERB
ijtc-475	129	33	to	to	ADP
ijtc-475	129	34	every	every	DET
ijtc-475	129	35	complaint	complaint	NOUN
ijtc-475	129	36	or	or	CCONJ
ijtc-475	129	37	problem	problem	NOUN
ijtc-475	129	38	that	that	PRON
ijtc-475	129	39	comes	comes	AUX
ijtc-475	129	40	giving	give	VERB
ijtc-475	129	41	directions	direction	NOUN
ijtc-475	129	42	and	and	CCONJ
ijtc-475	129	43	explanations	explanation	NOUN
ijtc-475	129	44	that	that	PRON
ijtc-475	129	45	are	be	AUX
ijtc-475	129	46	easy	easy	ADJ
ijtc-475	129	47	to	to	PART
ijtc-475	129	48	understand	understand	VERB
ijtc-475	129	49	by	by	ADP
ijtc-475	129	50	taxpayers	taxpayer	NOUN
ijtc-475	129	51	and	and	CCONJ
ijtc-475	129	52	can	can	AUX
ijtc-475	129	53	minimize	minimize	VERB
ijtc-475	129	54	difficulties	difficulty	NOUN
ijtc-475	129	55	and	and	CCONJ
ijtc-475	129	56	can	can	AUX
ijtc-475	129	57	contact	contact	VERB
ijtc-475	129	58	at	at	ADP
ijtc-475	129	59	number	number	NOUN
ijtc-475	129	60	1500177	1500177	NUM
ijtc-475	129	61	or	or	CCONJ
ijtc-475	129	62	send	send	VERB
ijtc-475	129	63	a	a	DET
ijtc-475	129	64	message	message	NOUN
ijtc-475	129	65	via	via	ADP
ijtc-475	129	66	email	email	NOUN
ijtc-475	129	67	according	accord	VERB
ijtc-475	129	68	to	to	ADP
ijtc-475	129	69	the	the	DET
ijtc-475	129	70	area	area	NOUN
ijtc-475	129	71	of	of	ADP
ijtc-475	129	72	each	each	DET
ijtc-475	129	73	samsat	samsat	NOUN
ijtc-475	129	74	office	office	NOUN
ijtc-475	129	75	.	.	PUNCT
ijtc-475	130	1	however	however	ADV
ijtc-475	130	2	,	,	PUNCT
ijtc-475	130	3	if	if	SCONJ
ijtc-475	130	4	a	a	DET
ijtc-475	130	5	payment	payment	NOUN
ijtc-475	130	6	does	do	AUX
ijtc-475	130	7	not	not	PART
ijtc-475	130	8	arrive	arrive	VERB
ijtc-475	130	9	at	at	ADP
ijtc-475	130	10	the	the	DET
ijtc-475	130	11	samsat	samsat	NOUN
ijtc-475	130	12	office	office	NOUN
ijtc-475	130	13	,	,	PUNCT
ijtc-475	130	14	the	the	DET
ijtc-475	130	15	taxpayer	taxpayer	NOUN
ijtc-475	130	16	will	will	AUX
ijtc-475	130	17	be	be	AUX
ijtc-475	130	18	advised	advise	VERB
ijtc-475	130	19	to	to	PART
ijtc-475	130	20	check	check	VERB
ijtc-475	130	21	his	his	PRON
ijtc-475	130	22	account	account	NOUN
ijtc-475	130	23	or	or	CCONJ
ijtc-475	130	24	to	to	ADP
ijtc-475	130	25	the	the	DET
ijtc-475	130	26	relevant	relevant	ADJ
ijtc-475	130	27	bank	bank	NOUN
ijtc-475	130	28	to	to	PART
ijtc-475	130	29	find	find	VERB
ijtc-475	130	30	out	out	ADP
ijtc-475	130	31	whether	whether	SCONJ
ijtc-475	130	32	the	the	DET
ijtc-475	130	33	payment	payment	NOUN
ijtc-475	130	34	that	that	PRON
ijtc-475	130	35	has	have	AUX
ijtc-475	130	36	not	not	PART
ijtc-475	130	37	arrived	arrive	VERB
ijtc-475	130	38	has	have	AUX
ijtc-475	130	39	been	be	AUX
ijtc-475	130	40	refunded	refund	VERB
ijtc-475	130	41	or	or	CCONJ
ijtc-475	130	42	not	not	PART
ijtc-475	130	43	.	.	PUNCT
ijtc-475	131	1	f.	f.	PROPN
ijtc-475	131	2	transparency	transparency	PROPN
ijtc-475	131	3	.	.	PUNCT
ijtc-475	132	1	the	the	DET
ijtc-475	132	2	application	application	NOUN
ijtc-475	132	3	of	of	ADP
ijtc-475	132	4	the	the	DET
ijtc-475	132	5	e	e	NOUN
ijtc-475	132	6	-	-	ADJ
ijtc-475	132	7	samsat	samsat	ADJ
ijtc-475	132	8	service	service	NOUN
ijtc-475	132	9	system	system	NOUN
ijtc-475	132	10	can	can	AUX
ijtc-475	132	11	increase	increase	VERB
ijtc-475	132	12	transparency	transparency	NOUN
ijtc-475	132	13	(	(	PUNCT
ijtc-475	132	14	management	management	NOUN
ijtc-475	132	15	and	and	CCONJ
ijtc-475	132	16	services	service	NOUN
ijtc-475	132	17	)	)	PUNCT
ijtc-475	132	18	and	and	CCONJ
ijtc-475	132	19	support	support	VERB
ijtc-475	132	20	the	the	DET
ijtc-475	132	21	prevention	prevention	NOUN
ijtc-475	132	22	of	of	ADP
ijtc-475	132	23	corrupt	corrupt	ADJ
ijtc-475	132	24	practices	practice	NOUN
ijtc-475	132	25	because	because	SCONJ
ijtc-475	132	26	without	without	ADP
ijtc-475	132	27	going	go	VERB
ijtc-475	132	28	through	through	ADP
ijtc-475	132	29	an	an	DET
ijtc-475	132	30	intermediary	intermediary	NOUN
ijtc-475	132	31	,	,	PUNCT
ijtc-475	132	32	one	one	NUM
ijtc-475	132	33	of	of	ADP
ijtc-475	132	34	them	they	PRON
ijtc-475	132	35	is	be	AUX
ijtc-475	132	36	a	a	DET
ijtc-475	132	37	human	human	ADJ
ijtc-475	132	38	officer	officer	NOUN
ijtc-475	132	39	or	or	CCONJ
ijtc-475	132	40	broker	broker	NOUN
ijtc-475	132	41	and	and	CCONJ
ijtc-475	132	42	avoids	avoid	VERB
ijtc-475	132	43	interaction	interaction	NOUN
ijtc-475	132	44	between	between	ADP
ijtc-475	132	45	human	human	ADJ
ijtc-475	132	46	parties	party	NOUN
ijtc-475	132	47	to	to	ADP
ijtc-475	132	48	other	other	ADJ
ijtc-475	132	49	human	human	ADJ
ijtc-475	132	50	parties	party	NOUN
ijtc-475	132	51	,	,	PUNCT
ijtc-475	132	52	especially	especially	ADV
ijtc-475	132	53	motor	motor	NOUN
ijtc-475	132	54	vehicle	vehicle	NOUN
ijtc-475	132	55	taxes	taxis	NOUN
ijtc-475	132	56	,	,	PUNCT
ijtc-475	132	57	because	because	SCONJ
ijtc-475	132	58	if	if	SCONJ
ijtc-475	132	59	esamsat	esamsat	VERB
ijtc-475	132	60	all	all	DET
ijtc-475	132	61	payments	payment	NOUN
ijtc-475	132	62	are	be	AUX
ijtc-475	132	63	made	make	VERB
ijtc-475	132	64	online	online	ADJ
ijtc-475	132	65	(	(	PUNCT
ijtc-475	132	66	cashless	cashless	NOUN
ijtc-475	132	67	)	)	PUNCT
ijtc-475	132	68	through	through	ADP
ijtc-475	132	69	banks	bank	NOUN
ijtc-475	132	70	that	that	PRON
ijtc-475	132	71	have	have	AUX
ijtc-475	132	72	collaborated	collaborate	VERB
ijtc-475	132	73	with	with	ADP
ijtc-475	132	74	samsat	samsat	NOUN
ijtc-475	132	75	as	as	ADV
ijtc-475	132	76	well	well	ADV
ijtc-475	132	77	as	as	ADP
ijtc-475	132	78	payments	payment	NOUN
ijtc-475	132	79	directly	directly	ADV
ijtc-475	132	80	from	from	ADP
ijtc-475	132	81	each	each	DET
ijtc-475	132	82	taxpayer	taxpayer	NOUN
ijtc-475	132	83	into	into	ADP
ijtc-475	132	84	the	the	DET
ijtc-475	132	85	regional	regional	ADJ
ijtc-475	132	86	treasury	treasury	NOUN
ijtc-475	132	87	or	or	CCONJ
ijtc-475	132	88	directly	directly	ADV
ijtc-475	132	89	to	to	ADP
ijtc-475	132	90	the	the	DET
ijtc-475	132	91	dki	dki	PROPN
ijtc-475	132	92	jakarta	jakarta	PROPN
ijtc-475	132	93	provincial	provincial	ADJ
ijtc-475	132	94	government	government	NOUN
ijtc-475	132	95	account	account	NOUN
ijtc-475	132	96	managed	manage	VERB
ijtc-475	132	97	by	by	ADP
ijtc-475	132	98	the	the	DET
ijtc-475	132	99	bpkd	bpkd	PROPN
ijtc-475	132	100	(	(	PUNCT
ijtc-475	132	101	regional	regional	ADJ
ijtc-475	132	102	financial	financial	ADJ
ijtc-475	132	103	management	management	NOUN
ijtc-475	132	104	agency	agency	NOUN
ijtc-475	132	105	)	)	PUNCT
ijtc-475	132	106	.	.	PUNCT
ijtc-475	133	1	reconciliation	reconciliation	NOUN
ijtc-475	133	2	of	of	ADP
ijtc-475	133	3	receipts	receipt	NOUN
ijtc-475	133	4	will	will	AUX
ijtc-475	133	5	be	be	AUX
ijtc-475	133	6	carried	carry	VERB
ijtc-475	133	7	out	out	ADP
ijtc-475	133	8	.	.	PUNCT
ijtc-475	134	1	however	however	ADV
ijtc-475	134	2	,	,	PUNCT
ijtc-475	134	3	it	it	PRON
ijtc-475	134	4	is	be	AUX
ijtc-475	134	5	also	also	ADV
ijtc-475	134	6	challenging	challenge	VERB
ijtc-475	134	7	to	to	PART
ijtc-475	134	8	connect	connect	VERB
ijtc-475	134	9	e	e	NOUN
ijtc-475	134	10	-	-	NOUN
ijtc-475	134	11	samsat	samsat	VERB
ijtc-475	134	12	with	with	ADP
ijtc-475	134	13	transparency	transparency	NOUN
ijtc-475	134	14	which	which	PRON
ijtc-475	134	15	depends	depend	VERB
ijtc-475	134	16	on	on	ADP
ijtc-475	134	17	taxpayers	taxpayer	NOUN
ijtc-475	134	18	.	.	PUNCT
ijtc-475	135	1	there	there	PRON
ijtc-475	135	2	are	be	VERB
ijtc-475	135	3	still	still	ADV
ijtc-475	135	4	people	people	NOUN
ijtc-475	135	5	who	who	PRON
ijtc-475	135	6	make	make	VERB
ijtc-475	135	7	payments	payment	NOUN
ijtc-475	135	8	directly	directly	ADV
ijtc-475	135	9	to	to	ADP
ijtc-475	135	10	the	the	DET
ijtc-475	135	11	samsat	samsat	NOUN
ijtc-475	135	12	office	office	NOUN
ijtc-475	135	13	,	,	PUNCT
ijtc-475	135	14	133	133	NUM
ijtc-475	135	15	because	because	SCONJ
ijtc-475	135	16	if	if	SCONJ
ijtc-475	135	17	you	you	PRON
ijtc-475	135	18	pay	pay	VERB
ijtc-475	135	19	via	via	ADP
ijtc-475	135	20	atm	atm	PROPN
ijtc-475	135	21	,	,	PUNCT
ijtc-475	135	22	it	it	PRON
ijtc-475	135	23	is	be	AUX
ijtc-475	135	24	more	more	ADV
ijtc-475	135	25	confusing	confusing	ADJ
ijtc-475	135	26	step	step	NOUN
ijtc-475	135	27	by	by	ADP
ijtc-475	135	28	step	step	NOUN
ijtc-475	135	29	to	to	PART
ijtc-475	135	30	make	make	VERB
ijtc-475	135	31	a	a	DET
ijtc-475	135	32	vehicle	vehicle	NOUN
ijtc-475	135	33	tax	tax	NOUN
ijtc-475	135	34	payment	payment	NOUN
ijtc-475	135	35	.	.	PUNCT
ijtc-475	136	1	motorized	motorize	VERB
ijtc-475	136	2	,	,	PUNCT
ijtc-475	136	3	there	there	PRON
ijtc-475	136	4	is	be	VERB
ijtc-475	136	5	an	an	DET
ijtc-475	136	6	stnk	stnk	ADJ
ijtc-475	136	7	number	number	NOUN
ijtc-475	136	8	whose	whose	DET
ijtc-475	136	9	letters	letter	NOUN
ijtc-475	136	10	are	be	AUX
ijtc-475	136	11	filled	fill	VERB
ijtc-475	136	12	with	with	ADP
ijtc-475	136	13	numbers	number	NOUN
ijtc-475	136	14	on	on	ADP
ijtc-475	136	15	the	the	DET
ijtc-475	136	16	atm	atm	NOUN
ijtc-475	136	17	,	,	PUNCT
ijtc-475	136	18	and	and	CCONJ
ijtc-475	136	19	there	there	PRON
ijtc-475	136	20	are	be	VERB
ijtc-475	136	21	also	also	ADV
ijtc-475	136	22	people	people	NOUN
ijtc-475	136	23	who	who	PRON
ijtc-475	136	24	do	do	AUX
ijtc-475	136	25	not	not	PART
ijtc-475	136	26	want	want	VERB
ijtc-475	136	27	to	to	PART
ijtc-475	136	28	be	be	AUX
ijtc-475	136	29	complicated	complicate	VERB
ijtc-475	136	30	in	in	ADP
ijtc-475	136	31	matters	matter	NOUN
ijtc-475	136	32	of	of	ADP
ijtc-475	136	33	payment	payment	NOUN
ijtc-475	136	34	submitted	submit	VERB
ijtc-475	136	35	through	through	ADP
ijtc-475	136	36	the	the	DET
ijtc-475	136	37	service	service	NOUN
ijtc-475	136	38	bureau	bureau	NOUN
ijtc-475	136	39	.	.	PUNCT
ijtc-475	137	1	regarding	regard	VERB
ijtc-475	137	2	minimizing	minimize	VERB
ijtc-475	137	3	corruption	corruption	NOUN
ijtc-475	137	4	,	,	PUNCT
ijtc-475	137	5	it	it	PRON
ijtc-475	137	6	is	be	AUX
ijtc-475	137	7	possible	possible	ADJ
ijtc-475	137	8	that	that	SCONJ
ijtc-475	137	9	this	this	PRON
ijtc-475	137	10	still	still	ADV
ijtc-475	137	11	exists	exist	VERB
ijtc-475	137	12	.	.	PUNCT
ijtc-475	138	1	precisely	precisely	ADV
ijtc-475	138	2	this	this	DET
ijtc-475	138	3	system	system	NOUN
ijtc-475	138	4	will	will	AUX
ijtc-475	138	5	reduce	reduce	VERB
ijtc-475	138	6	meetings	meeting	NOUN
ijtc-475	138	7	between	between	ADP
ijtc-475	138	8	officers	officer	NOUN
ijtc-475	138	9	and	and	CCONJ
ijtc-475	138	10	taxpayers	taxpayer	NOUN
ijtc-475	138	11	so	so	SCONJ
ijtc-475	138	12	that	that	SCONJ
ijtc-475	138	13	actions	action	NOUN
ijtc-475	138	14	outside	outside	ADP
ijtc-475	138	15	the	the	DET
ijtc-475	138	16	regulations	regulation	NOUN
ijtc-475	138	17	can	can	AUX
ijtc-475	138	18	be	be	AUX
ijtc-475	138	19	avoided	avoid	VERB
ijtc-475	138	20	and	and	CCONJ
ijtc-475	138	21	transparency	transparency	NOUN
ijtc-475	138	22	is	be	AUX
ijtc-475	138	23	only	only	ADV
ijtc-475	138	24	in	in	ADP
ijtc-475	138	25	the	the	DET
ijtc-475	138	26	service	service	NOUN
ijtc-475	138	27	process	process	NOUN
ijtc-475	138	28	conclusion	conclusion	VERB
ijtc-475	138	29	public	public	ADJ
ijtc-475	138	30	participation	participation	NOUN
ijtc-475	138	31	in	in	ADP
ijtc-475	138	32	payment	payment	NOUN
ijtc-475	138	33	of	of	ADP
ijtc-475	138	34	motor	motor	NOUN
ijtc-475	138	35	vehicle	vehicle	NOUN
ijtc-475	138	36	taxes	taxis	NOUN
ijtc-475	138	37	through	through	ADP
ijtc-475	138	38	e	e	ADJ
ijtc-475	138	39	-	-	NOUN
ijtc-475	138	40	samsat	samsat	ADJ
ijtc-475	138	41	services	service	NOUN
ijtc-475	138	42	during	during	ADP
ijtc-475	138	43	the	the	DET
ijtc-475	138	44	covid	covid	PROPN
ijtc-475	138	45	pandemic	pandemic	NOUN
ijtc-475	138	46	at	at	ADP
ijtc-475	138	47	the	the	DET
ijtc-475	138	48	north	north	PROPN
ijtc-475	138	49	jakarta	jakarta	PROPN
ijtc-475	138	50	samsat	samsat	PROPN
ijtc-475	138	51	office	office	NOUN
ijtc-475	138	52	,	,	PUNCT
ijtc-475	138	53	seen	see	VERB
ijtc-475	138	54	from	from	ADP
ijtc-475	138	55	the	the	DET
ijtc-475	138	56	six	six	NUM
ijtc-475	138	57	participation	participation	NOUN
ijtc-475	138	58	criteria	criterion	NOUN
ijtc-475	138	59	presented	present	VERB
ijtc-475	138	60	by	by	ADP
ijtc-475	138	61	mangkunegara	mangkunegara	NOUN
ijtc-475	138	62	;	;	PUNCT
ijtc-475	138	63	it	it	PRON
ijtc-475	138	64	has	have	AUX
ijtc-475	138	65	gone	go	VERB
ijtc-475	138	66	quite	quite	ADV
ijtc-475	138	67	well	well	ADV
ijtc-475	138	68	.	.	PUNCT
ijtc-475	139	1	the	the	DET
ijtc-475	139	2	community	community	NOUN
ijtc-475	139	3	as	as	SCONJ
ijtc-475	139	4	taxpayers	taxpayer	NOUN
ijtc-475	139	5	has	have	AUX
ijtc-475	139	6	participated	participate	VERB
ijtc-475	139	7	in	in	ADP
ijtc-475	139	8	implementing	implement	VERB
ijtc-475	139	9	the	the	DET
ijtc-475	139	10	e	e	ADJ
ijtc-475	139	11	-	-	ADJ
ijtc-475	139	12	samsat	samsat	ADJ
ijtc-475	139	13	service	service	NOUN
ijtc-475	139	14	system	system	NOUN
ijtc-475	139	15	.	.	PUNCT
ijtc-475	140	1	however	however	ADV
ijtc-475	140	2	,	,	PUNCT
ijtc-475	140	3	unfortunately	unfortunately	ADV
ijtc-475	140	4	,	,	PUNCT
ijtc-475	140	5	not	not	PART
ijtc-475	140	6	all	all	DET
ijtc-475	140	7	people	people	NOUN
ijtc-475	140	8	can	can	AUX
ijtc-475	140	9	access	access	VERB
ijtc-475	140	10	these	these	DET
ijtc-475	140	11	services	service	NOUN
ijtc-475	140	12	.	.	PUNCT
ijtc-475	141	1	the	the	DET
ijtc-475	141	2	service	service	NOUN
ijtc-475	141	3	analysis	analysis	NOUN
ijtc-475	141	4	of	of	ADP
ijtc-475	141	5	community	community	NOUN
ijtc-475	141	6	participation	participation	NOUN
ijtc-475	141	7	in	in	ADP
ijtc-475	141	8	paying	pay	VERB
ijtc-475	141	9	motor	motor	NOUN
ijtc-475	141	10	vehicles	vehicle	NOUN
ijtc-475	141	11	tax	tax	NOUN
ijtc-475	141	12	through	through	ADP
ijtc-475	141	13	e	e	ADJ
ijtc-475	141	14	-	-	NOUN
ijtc-475	141	15	samsat	samsat	ADJ
ijtc-475	141	16	service	service	NOUN
ijtc-475	141	17	during	during	ADP
ijtc-475	141	18	covid	covid	PROPN
ijtc-475	141	19	pandemic	pandemic	ADJ
ijtc-475	141	20	at	at	ADP
ijtc-475	141	21	the	the	DET
ijtc-475	141	22	samsat	samsat	NOUN
ijtc-475	141	23	office	office	NOUN
ijtc-475	141	24	in	in	ADP
ijtc-475	141	25	jakarta	jakarta	PROPN
ijtc-475	141	26	utara	utara	PROPN
ijtc-475	141	27	priyono	priyono	PROPN
ijtc-475	141	28	,	,	PUNCT
ijtc-475	141	29	wulandari	wulandari	X
ijtc-475	141	30	,	,	PUNCT
ijtc-475	141	31	rofiyanti	rofiyanti	VERB
ijtc-475	141	32	,	,	PUNCT
ijtc-475	141	33	and	and	CCONJ
ijtc-475	141	34	agustina	agustina	PROPN
ijtc-475	141	35	232	232	NUM
ijtc-475	141	36	|	|	ADV
ijtc-475	141	37	ilomata	ilomata	PROPN
ijtc-475	141	38	international	international	ADJ
ijtc-475	141	39	journal	journal	NOUN
ijtc-475	141	40	of	of	ADP
ijtc-475	141	41	tax	tax	PROPN
ijtc-475	141	42	&	&	CCONJ
ijtc-475	141	43	accounting	account	VERB
ijtc-475	141	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-475	141	45	procedure	procedure	NOUN
ijtc-475	141	46	is	be	AUX
ijtc-475	141	47	quite	quite	ADV
ijtc-475	141	48	long	long	ADJ
ijtc-475	141	49	,	,	PUNCT
ijtc-475	141	50	and	and	CCONJ
ijtc-475	141	51	the	the	DET
ijtc-475	141	52	people	people	NOUN
ijtc-475	141	53	's	's	PART
ijtc-475	141	54	digital	digital	ADJ
ijtc-475	141	55	literacy	literacy	NOUN
ijtc-475	141	56	level	level	NOUN
ijtc-475	141	57	is	be	AUX
ijtc-475	141	58	still	still	ADV
ijtc-475	141	59	low	low	ADJ
ijtc-475	141	60	,	,	PUNCT
ijtc-475	141	61	causing	cause	VERB
ijtc-475	141	62	the	the	DET
ijtc-475	141	63	community	community	NOUN
ijtc-475	141	64	not	not	PART
ijtc-475	141	65	to	to	PART
ijtc-475	141	66	be	be	AUX
ijtc-475	141	67	able	able	ADJ
ijtc-475	141	68	to	to	PART
ijtc-475	141	69	take	take	VERB
ijtc-475	141	70	full	full	ADJ
ijtc-475	141	71	advantage	advantage	NOUN
ijtc-475	141	72	of	of	ADP
ijtc-475	141	73	the	the	DET
ijtc-475	141	74	service	service	NOUN
ijtc-475	141	75	system	system	NOUN
ijtc-475	141	76	.	.	PUNCT
ijtc-475	142	1	reference	reference	NOUN
ijtc-475	142	2	benkraiem	benkraiem	PROPN
ijtc-475	142	3	,	,	PUNCT
ijtc-475	142	4	r.	r.	PROPN
ijtc-475	142	5	,	,	PUNCT
ijtc-475	142	6	gaaya	gaaya	PROPN
ijtc-475	142	7	,	,	PUNCT
ijtc-475	142	8	s.	s.	PROPN
ijtc-475	142	9	,	,	PUNCT
ijtc-475	142	10	&	&	CCONJ
ijtc-475	142	11	lakhal	lakhal	PROPN
ijtc-475	142	12	,	,	PUNCT
ijtc-475	142	13	f.	f.	PROPN
ijtc-475	142	14	(	(	PUNCT
ijtc-475	142	15	2022	2022	NUM
ijtc-475	142	16	)	)	PUNCT
ijtc-475	142	17	.	.	PUNCT
ijtc-475	143	1	corporate	corporate	ADJ
ijtc-475	143	2	tax	tax	NOUN
ijtc-475	143	3	avoidance	avoidance	NOUN
ijtc-475	143	4	,	,	PUNCT
ijtc-475	143	5	economic	economic	ADJ
ijtc-475	143	6	policy	policy	NOUN
ijtc-475	143	7	uncertainty	uncertainty	NOUN
ijtc-475	143	8	,	,	PUNCT
ijtc-475	143	9	and	and	CCONJ
ijtc-475	143	10	the	the	DET
ijtc-475	143	11	value	value	NOUN
ijtc-475	143	12	of	of	ADP
ijtc-475	143	13	excess	excess	ADJ
ijtc-475	143	14	cash	cash	NOUN
ijtc-475	143	15	:	:	PUNCT
ijtc-475	143	16	international	international	ADJ
ijtc-475	143	17	evidence	evidence	NOUN
ijtc-475	143	18	.	.	PUNCT
ijtc-475	144	1	economic	economic	ADJ
ijtc-475	144	2	modelling	modelling	NOUN
ijtc-475	144	3	,	,	PUNCT
ijtc-475	144	4	108	108	NUM
ijtc-475	144	5	,	,	PUNCT
ijtc-475	144	6	105738	105738	NUM
ijtc-475	144	7	.	.	PUNCT
ijtc-475	145	1	https://doi.org/10.1016/j.econmod.2021.105738	https://doi.org/10.1016/j.econmod.2021.105738	PROPN
ijtc-475	145	2	beny	beny	PROPN
ijtc-475	145	3	,	,	PUNCT
ijtc-475	145	4	i.	i.	PROPN
ijtc-475	145	5	k.	k.	PROPN
ijtc-475	145	6	,	,	PUNCT
ijtc-475	145	7	&	&	CCONJ
ijtc-475	145	8	loviana	loviana	PROPN
ijtc-475	145	9	dewi	dewi	PROPN
ijtc-475	145	10	,	,	PUNCT
ijtc-475	145	11	m.	m.	NOUN
ijtc-475	145	12	(	(	PUNCT
ijtc-475	145	13	2021	2021	NUM
ijtc-475	145	14	)	)	PUNCT
ijtc-475	145	15	.	.	PUNCT
ijtc-475	146	1	implementasi	implementasi	PROPN
ijtc-475	146	2	kebijakan	kebijakan	PROPN
ijtc-475	146	3	pemungutan	pemungutan	PROPN
ijtc-475	146	4	pajak	pajak	ADV
ijtc-475	146	5	atas	atas	PROPN
ijtc-475	146	6	transaksi	transaksi	NOUN
ijtc-475	146	7	perdagangan	perdagangan	NOUN
ijtc-475	146	8	melalui	melalui	PROPN
ijtc-475	146	9	e	e	PROPN
ijtc-475	146	10	-	-	PROPN
ijtc-475	146	11	commerce	commerce	PROPN
ijtc-475	146	12	di	di	PROPN
ijtc-475	146	13	indonesia	indonesia	PROPN
ijtc-475	146	14	.	.	PUNCT
ijtc-475	147	1	jurnal	jurnal	ADJ
ijtc-475	147	2	locus	locus	ADJ
ijtc-475	147	3	delicti	delicti	PROPN
ijtc-475	147	4	,	,	PUNCT
ijtc-475	147	5	2(2	2(2	NUM
ijtc-475	147	6	)	)	PUNCT
ijtc-475	147	7	,	,	PUNCT
ijtc-475	147	8	60–72	60–72	NOUN
ijtc-475	147	9	.	.	PUNCT
ijtc-475	148	1	https://doi.org/10.23887/jld.v2i2.462	https://doi.org/10.23887/jld.v2i2.462	PROPN
ijtc-475	148	2	bungin	bungin	NOUN
ijtc-475	148	3	,	,	PUNCT
ijtc-475	148	4	b.	b.	PROPN
ijtc-475	148	5	(	(	PUNCT
ijtc-475	148	6	2017	2017	NUM
ijtc-475	148	7	)	)	PUNCT
ijtc-475	148	8	.	.	PUNCT
ijtc-475	149	1	metodologi	metodologi	PROPN
ijtc-475	149	2	penelitian	penelitian	PROPN
ijtc-475	149	3	kualitatif	kualitatif	PROPN
ijtc-475	149	4	(	(	PUNCT
ijtc-475	149	5	b.	b.	PROPN
ijtc-475	149	6	bungin	bungin	VERB
ijtc-475	149	7	(	(	PUNCT
ijtc-475	149	8	ed	ed	NOUN
ijtc-475	149	9	.	.	PUNCT
ijtc-475	149	10	)	)	PUNCT
ijtc-475	149	11	;	;	PUNCT
ijtc-475	149	12	2nd	2nd	ADJ
ijtc-475	149	13	ed	ed	NOUN
ijtc-475	149	14	.	.	PUNCT
ijtc-475	149	15	)	)	PUNCT
ijtc-475	149	16	.	.	PUNCT
ijtc-475	150	1	pt	pt	PROPN
ijtc-475	150	2	rajagrafindo	rajagrafindo	PROPN
ijtc-475	150	3	persada	persada	PROPN
ijtc-475	150	4	.	.	PUNCT
ijtc-475	151	1	https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhanbungin/	https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhanbungin/	NOUN
ijtc-475	151	2	cascio	cascio	PROPN
ijtc-475	151	3	,	,	PUNCT
ijtc-475	151	4	w.	w.	PROPN
ijtc-475	151	5	f.	f.	PROPN
ijtc-475	151	6	,	,	PUNCT
ijtc-475	151	7	&	&	CCONJ
ijtc-475	151	8	montealegre	montealegre	PROPN
ijtc-475	151	9	,	,	PUNCT
ijtc-475	151	10	r.	r.	PROPN
ijtc-475	151	11	(	(	PUNCT
ijtc-475	151	12	2016	2016	NUM
ijtc-475	151	13	)	)	PUNCT
ijtc-475	151	14	.	.	PUNCT
ijtc-475	152	1	how	how	SCONJ
ijtc-475	152	2	technology	technology	NOUN
ijtc-475	152	3	is	be	AUX
ijtc-475	152	4	changing	change	VERB
ijtc-475	152	5	work	work	NOUN
ijtc-475	152	6	and	and	CCONJ
ijtc-475	152	7	organizations	organization	NOUN
ijtc-475	152	8	.	.	PUNCT
ijtc-475	153	1	annual	annual	ADJ
ijtc-475	153	2	review	review	NOUN
ijtc-475	153	3	of	of	ADP
ijtc-475	153	4	organizational	organizational	ADJ
ijtc-475	153	5	psychology	psychology	NOUN
ijtc-475	153	6	and	and	CCONJ
ijtc-475	153	7	organizational	organizational	ADJ
ijtc-475	153	8	behavior	behavior	NOUN
ijtc-475	153	9	,	,	PUNCT
ijtc-475	153	10	3(1	3(1	NUM
ijtc-475	153	11	)	)	PUNCT
ijtc-475	153	12	,	,	PUNCT
ijtc-475	153	13	349	349	NUM
ijtc-475	153	14	–	–	PUNCT
ijtc-475	153	15	375	375	NUM
ijtc-475	153	16	.	.	PUNCT
ijtc-475	154	1	https://doi.org/10.1146/annurev-orgpsych-041015-062352	https://doi.org/10.1146/annurev-orgpsych-041015-062352	PROPN
ijtc-475	154	2	creswell	creswell	PROPN
ijtc-475	154	3	,	,	PUNCT
ijtc-475	154	4	j.	j.	PROPN
ijtc-475	154	5	w.	w.	PROPN
ijtc-475	154	6	(	(	PUNCT
ijtc-475	154	7	2017	2017	NUM
ijtc-475	154	8	)	)	PUNCT
ijtc-475	154	9	.	.	PUNCT
ijtc-475	155	1	research	research	NOUN
ijtc-475	155	2	design	design	PROPN
ijtc-475	155	3	pendekatan	pendekatan	PROPN
ijtc-475	155	4	kualitatif	kualitatif	PROPN
ijtc-475	155	5	,	,	PUNCT
ijtc-475	155	6	kuantitatif	kuantitatif	PROPN
ijtc-475	155	7	,	,	PUNCT
ijtc-475	155	8	dan	dan	PROPN
ijtc-475	155	9	mixed	mixed	PROPN
ijtc-475	155	10	(	(	PUNCT
ijtc-475	155	11	s.	s.	PROPN
ijtc-475	155	12	z.	z.	PROPN
ijtc-475	155	13	qudsy	qudsy	PROPN
ijtc-475	156	1	(	(	PUNCT
ijtc-475	156	2	ed	ed	NOUN
ijtc-475	156	3	.	.	PUNCT
ijtc-475	156	4	)	)	PUNCT
ijtc-475	156	5	;	;	PUNCT
ijtc-475	156	6	3rd	3rd	ADJ
ijtc-475	156	7	ed	ed	NOUN
ijtc-475	156	8	.	.	PUNCT
ijtc-475	156	9	)	)	PUNCT
ijtc-475	156	10	.	.	PUNCT
ijtc-475	157	1	pustaka	pustaka	ADJ
ijtc-475	157	2	pelajar	pelajar	NOUN
ijtc-475	157	3	.	.	PUNCT
ijtc-475	158	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	PROPN
ijtc-475	158	2	darwin	darwin	PROPN
ijtc-475	158	3	,	,	PUNCT
ijtc-475	158	4	m.	m.	PROPN
ijtc-475	158	5	b.	b.	PROPN
ijtc-475	158	6	p.	p.	PROPN
ijtc-475	158	7	(	(	PUNCT
ijtc-475	158	8	2010	2010	NUM
ijtc-475	158	9	)	)	PUNCT
ijtc-475	158	10	.	.	PUNCT
ijtc-475	159	1	pajak	pajak	PROPN
ijtc-475	159	2	daerah	daerah	PROPN
ijtc-475	159	3	&	&	CCONJ
ijtc-475	159	4	restribusi	restribusi	PROPN
ijtc-475	159	5	daerah	daerah	PROPN
ijtc-475	159	6	(	(	PUNCT
ijtc-475	160	1	m.	m.	PROPN
ijtc-475	160	2	b.	b.	PROPN
ijtc-475	161	1	p.	p.	PROPN
ijtc-475	161	2	darwin	darwin	PROPN
ijtc-475	161	3	(	(	PUNCT
ijtc-475	161	4	ed	ed	NOUN
ijtc-475	161	5	.	.	PUNCT
ijtc-475	161	6	)	)	PUNCT
ijtc-475	161	7	;	;	PUNCT
ijtc-475	162	1	i	i	PROPN
ijtc-475	162	2	)	)	PUNCT
ijtc-475	162	3	.	.	PUNCT
ijtc-475	163	1	mitra	mitra	PROPN
ijtc-475	163	2	wacana	wacana	PROPN
ijtc-475	163	3	media	medium	NOUN
ijtc-475	163	4	.	.	PUNCT
ijtc-475	164	1	https://www.mitrawacanamedia.com/pajak-daerah-dan-restribusi-daerah	https://www.mitrawacanamedia.com/pajak-daerah-dan-restribusi-daerah	AUX
ijtc-475	164	2	egbunike	egbunike	PROPN
ijtc-475	164	3	,	,	PUNCT
ijtc-475	164	4	f.	f.	PROPN
ijtc-475	164	5	c.	c.	PROPN
ijtc-475	164	6	,	,	PUNCT
ijtc-475	164	7	emudainohwo	emudainohwo	PROPN
ijtc-475	164	8	,	,	PUNCT
ijtc-475	164	9	o.	o.	PROPN
ijtc-475	164	10	b.	b.	PROPN
ijtc-475	164	11	,	,	PUNCT
ijtc-475	164	12	&	&	CCONJ
ijtc-475	164	13	gunardi	gunardi	PROPN
ijtc-475	164	14	,	,	PUNCT
ijtc-475	164	15	a.	a.	NOUN
ijtc-475	164	16	(	(	PUNCT
ijtc-475	164	17	2018	2018	NUM
ijtc-475	164	18	)	)	PUNCT
ijtc-475	164	19	.	.	PUNCT
ijtc-475	165	1	tax	tax	NOUN
ijtc-475	165	2	revenue	revenue	NOUN
ijtc-475	165	3	and	and	CCONJ
ijtc-475	165	4	economic	economic	ADJ
ijtc-475	165	5	growth	growth	NOUN
ijtc-475	165	6	:	:	PUNCT
ijtc-475	165	7	a	a	DET
ijtc-475	165	8	study	study	NOUN
ijtc-475	165	9	of	of	ADP
ijtc-475	165	10	nigeria	nigeria	PROPN
ijtc-475	165	11	and	and	CCONJ
ijtc-475	165	12	ghana	ghana	PROPN
ijtc-475	165	13	.	.	PUNCT
ijtc-475	166	1	signifikan	signifikan	ADJ
ijtc-475	166	2	:	:	PUNCT
ijtc-475	166	3	jurnal	jurnal	ADJ
ijtc-475	166	4	ilmu	ilmu	PROPN
ijtc-475	166	5	ekonomi	ekonomi	PROPN
ijtc-475	166	6	,	,	PUNCT
ijtc-475	166	7	7(2	7(2	NUM
ijtc-475	166	8	)	)	PUNCT
ijtc-475	166	9	,	,	PUNCT
ijtc-475	166	10	213–220	213–220	NUM
ijtc-475	166	11	.	.	PUNCT
ijtc-475	167	1	https://doi.org/10.15408/sjie.v7i2.7341	https://doi.org/10.15408/sjie.v7i2.7341	NOUN
ijtc-475	167	2	faraj	faraj	NOUN
ijtc-475	167	3	,	,	PUNCT
ijtc-475	167	4	s.	s.	PROPN
ijtc-475	167	5	,	,	PUNCT
ijtc-475	167	6	renno	renno	VERB
ijtc-475	167	7	,	,	PUNCT
ijtc-475	167	8	w.	w.	PROPN
ijtc-475	167	9	,	,	PUNCT
ijtc-475	167	10	&	&	CCONJ
ijtc-475	167	11	bhardwaj	bhardwaj	PROPN
ijtc-475	167	12	,	,	PUNCT
ijtc-475	167	13	a.	a.	NOUN
ijtc-475	167	14	(	(	PUNCT
ijtc-475	167	15	2021	2021	NUM
ijtc-475	167	16	)	)	PUNCT
ijtc-475	167	17	.	.	PUNCT
ijtc-475	168	1	unto	unto	ADP
ijtc-475	168	2	the	the	DET
ijtc-475	168	3	breach	breach	NOUN
ijtc-475	168	4	:	:	PUNCT
ijtc-475	168	5	what	what	PRON
ijtc-475	168	6	the	the	DET
ijtc-475	168	7	covid-19	covid-19	PROPN
ijtc-475	168	8	pandemic	pandemic	NOUN
ijtc-475	168	9	exposes	expose	VERB
ijtc-475	168	10	about	about	ADP
ijtc-475	168	11	digitalization	digitalization	NOUN
ijtc-475	168	12	.	.	PUNCT
ijtc-475	169	1	information	information	NOUN
ijtc-475	169	2	and	and	CCONJ
ijtc-475	169	3	organization	organization	NOUN
ijtc-475	169	4	,	,	PUNCT
ijtc-475	169	5	31(1	31(1	NUM
ijtc-475	169	6	)	)	PUNCT
ijtc-475	169	7	,	,	PUNCT
ijtc-475	169	8	100337	100337	NUM
ijtc-475	169	9	.	.	PUNCT
ijtc-475	170	1	https://doi.org/10.1016/j.infoandorg.2021.100337	https://doi.org/10.1016/j.infoandorg.2021.100337	NOUN
ijtc-475	170	2	fujiwara	fujiwara	PROPN
ijtc-475	170	3	,	,	PUNCT
ijtc-475	170	4	i.	i.	PROPN
ijtc-475	170	5	,	,	PUNCT
ijtc-475	170	6	kam	kam	PROPN
ijtc-475	170	7	,	,	PUNCT
ijtc-475	170	8	t.	t.	PROPN
ijtc-475	170	9	,	,	PUNCT
ijtc-475	170	10	&	&	CCONJ
ijtc-475	170	11	sunakawa	sunakawa	PROPN
ijtc-475	170	12	,	,	PUNCT
ijtc-475	170	13	t.	t.	PROPN
ijtc-475	170	14	(	(	PUNCT
ijtc-475	170	15	2019	2019	NUM
ijtc-475	170	16	)	)	PUNCT
ijtc-475	170	17	.	.	PUNCT
ijtc-475	171	1	sustainable	sustainable	ADJ
ijtc-475	171	2	international	international	ADJ
ijtc-475	171	3	monetary	monetary	ADJ
ijtc-475	171	4	policy	policy	NOUN
ijtc-475	171	5	cooperation	cooperation	NOUN
ijtc-475	171	6	.	.	PUNCT
ijtc-475	172	1	journal	journal	NOUN
ijtc-475	172	2	of	of	ADP
ijtc-475	172	3	economic	economic	ADJ
ijtc-475	172	4	dynamics	dynamic	NOUN
ijtc-475	172	5	and	and	CCONJ
ijtc-475	172	6	control	control	NOUN
ijtc-475	172	7	,	,	PUNCT
ijtc-475	172	8	106	106	NUM
ijtc-475	172	9	,	,	PUNCT
ijtc-475	172	10	103721	103721	NUM
ijtc-475	172	11	.	.	PUNCT
ijtc-475	173	1	https://doi.org/10.1016/j.jedc.2019.103721	https://doi.org/10.1016/j.jedc.2019.103721	PROPN
ijtc-475	173	2	garcía	garcía	ADJ
ijtc-475	173	3	-	-	PUNCT
ijtc-475	173	4	fernández	fernández	PROPN
ijtc-475	173	5	,	,	PUNCT
ijtc-475	173	6	j.	j.	PROPN
ijtc-475	173	7	,	,	PUNCT
ijtc-475	173	8	gálvez	gálvez	NOUN
ijtc-475	173	9	-	-	PUNCT
ijtc-475	173	10	ruíz	ruíz	NOUN
ijtc-475	173	11	,	,	PUNCT
ijtc-475	173	12	p.	p.	NOUN
ijtc-475	173	13	,	,	PUNCT
ijtc-475	173	14	fernández	fernández	PROPN
ijtc-475	173	15	-	-	PUNCT
ijtc-475	173	16	gavira	gavira	PROPN
ijtc-475	173	17	,	,	PUNCT
ijtc-475	173	18	j.	j.	PROPN
ijtc-475	173	19	,	,	PUNCT
ijtc-475	173	20	vélez	vélez	ADJ
ijtc-475	173	21	-	-	PUNCT
ijtc-475	173	22	colón	colón	NOUN
ijtc-475	173	23	,	,	PUNCT
ijtc-475	173	24	l.	l.	PROPN
ijtc-475	173	25	,	,	PUNCT
ijtc-475	173	26	pitts	pitts	PROPN
ijtc-475	173	27	,	,	PUNCT
ijtc-475	173	28	b.	b.	PROPN
ijtc-475	173	29	,	,	PUNCT
ijtc-475	173	30	&	&	CCONJ
ijtc-475	173	31	bernalgarcía	bernalgarcía	PROPN
ijtc-475	173	32	,	,	PUNCT
ijtc-475	173	33	a.	a.	NOUN
ijtc-475	173	34	(	(	PUNCT
ijtc-475	173	35	2018	2018	NUM
ijtc-475	173	36	)	)	PUNCT
ijtc-475	173	37	.	.	PUNCT
ijtc-475	174	1	the	the	DET
ijtc-475	174	2	effects	effect	NOUN
ijtc-475	174	3	of	of	ADP
ijtc-475	174	4	service	service	NOUN
ijtc-475	174	5	convenience	convenience	NOUN
ijtc-475	174	6	and	and	CCONJ
ijtc-475	174	7	perceived	perceive	VERB
ijtc-475	174	8	quality	quality	NOUN
ijtc-475	174	9	on	on	ADP
ijtc-475	174	10	perceived	perceive	VERB
ijtc-475	174	11	value	value	NOUN
ijtc-475	174	12	,	,	PUNCT
ijtc-475	174	13	satisfaction	satisfaction	NOUN
ijtc-475	174	14	and	and	CCONJ
ijtc-475	174	15	loyalty	loyalty	NOUN
ijtc-475	174	16	in	in	ADP
ijtc-475	174	17	low	low	ADJ
ijtc-475	174	18	-	-	PUNCT
ijtc-475	174	19	cost	cost	NOUN
ijtc-475	174	20	fitness	fitness	NOUN
ijtc-475	174	21	centers	center	NOUN
ijtc-475	174	22	.	.	PUNCT
ijtc-475	175	1	sport	sport	NOUN
ijtc-475	175	2	management	management	PROPN
ijtc-475	175	3	review	review	PROPN
ijtc-475	175	4	,	,	PUNCT
ijtc-475	175	5	21(3	21(3	NUM
ijtc-475	175	6	)	)	PUNCT
ijtc-475	175	7	,	,	PUNCT
ijtc-475	175	8	250–262	250–262	NUM
ijtc-475	175	9	.	.	PUNCT
ijtc-475	176	1	https://doi.org/10.1016/j.smr.2017.07.003	https://doi.org/10.1016/j.smr.2017.07.003	PROPN
ijtc-475	176	2	hamilton	hamilton	PROPN
ijtc-475	176	3	,	,	PUNCT
ijtc-475	176	4	a.	a.	PROPN
ijtc-475	176	5	b.	b.	PROPN
ijtc-475	176	6	,	,	PUNCT
ijtc-475	176	7	&	&	CCONJ
ijtc-475	176	8	finley	finley	PROPN
ijtc-475	176	9	,	,	PUNCT
ijtc-475	176	10	e.	e.	PROPN
ijtc-475	176	11	p.	p.	PROPN
ijtc-475	176	12	(	(	PUNCT
ijtc-475	176	13	2019	2019	NUM
ijtc-475	176	14	)	)	PUNCT
ijtc-475	176	15	.	.	PUNCT
ijtc-475	177	1	qualitative	qualitative	ADJ
ijtc-475	177	2	methods	method	NOUN
ijtc-475	177	3	in	in	ADP
ijtc-475	177	4	implementation	implementation	NOUN
ijtc-475	177	5	research	research	NOUN
ijtc-475	177	6	:	:	PUNCT
ijtc-475	177	7	an	an	DET
ijtc-475	177	8	introduction	introduction	NOUN
ijtc-475	177	9	.	.	PUNCT
ijtc-475	178	1	psychiatry	psychiatry	NOUN
ijtc-475	178	2	research	research	NOUN
ijtc-475	178	3	,	,	PUNCT
ijtc-475	178	4	280	280	NUM
ijtc-475	178	5	,	,	PUNCT
ijtc-475	178	6	112516	112516	NUM
ijtc-475	178	7	.	.	PUNCT
ijtc-475	179	1	https://doi.org/10.1016/j.psychres.2019.112516	https://doi.org/10.1016/j.psychres.2019.112516	PROPN
ijtc-475	179	2	hamilton	hamilton	PROPN
ijtc-475	179	3	,	,	PUNCT
ijtc-475	179	4	a.	a.	PROPN
ijtc-475	179	5	b.	b.	PROPN
ijtc-475	179	6	,	,	PUNCT
ijtc-475	179	7	&	&	CCONJ
ijtc-475	179	8	finley	finley	PROPN
ijtc-475	179	9	,	,	PUNCT
ijtc-475	179	10	e.	e.	PROPN
ijtc-475	179	11	p.	p.	PROPN
ijtc-475	179	12	(	(	PUNCT
ijtc-475	179	13	2020	2020	NUM
ijtc-475	179	14	)	)	PUNCT
ijtc-475	179	15	.	.	PUNCT
ijtc-475	180	1	reprint	reprint	NOUN
ijtc-475	180	2	of	of	ADP
ijtc-475	180	3	:	:	PUNCT
ijtc-475	180	4	qualitative	qualitative	ADJ
ijtc-475	180	5	methods	method	NOUN
ijtc-475	180	6	in	in	ADP
ijtc-475	180	7	implementation	implementation	NOUN
ijtc-475	180	8	research	research	NOUN
ijtc-475	180	9	:	:	PUNCT
ijtc-475	180	10	an	an	DET
ijtc-475	180	11	introduction	introduction	NOUN
ijtc-475	180	12	.	.	PUNCT
ijtc-475	181	1	psychiatry	psychiatry	NOUN
ijtc-475	181	2	research	research	NOUN
ijtc-475	181	3	,	,	PUNCT
ijtc-475	181	4	283	283	NUM
ijtc-475	181	5	,	,	PUNCT
ijtc-475	181	6	112629	112629	NUM
ijtc-475	181	7	.	.	PUNCT
ijtc-475	182	1	https://doi.org/10.1016/j.psychres.2019.112629	https://doi.org/10.1016/j.psychres.2019.112629	PROPN
ijtc-475	182	2	hartanti	hartanti	PROPN
ijtc-475	182	3	,	,	PUNCT
ijtc-475	182	4	h.	h.	PROPN
ijtc-475	182	5	,	,	PUNCT
ijtc-475	182	6	alviani	alviani	PROPN
ijtc-475	182	7	,	,	PUNCT
ijtc-475	182	8	r.	r.	PROPN
ijtc-475	182	9	k.	k.	PROPN
ijtc-475	182	10	,	,	PUNCT
ijtc-475	182	11	&	&	CCONJ
ijtc-475	182	12	ratiyah	ratiyah	PROPN
ijtc-475	182	13	,	,	PUNCT
ijtc-475	182	14	r.	r.	PROPN
ijtc-475	182	15	(	(	PUNCT
ijtc-475	182	16	2020	2020	NUM
ijtc-475	182	17	)	)	PUNCT
ijtc-475	182	18	.	.	PUNCT
ijtc-475	183	1	pengaruh	pengaruh	NOUN
ijtc-475	183	2	samsat	samsat	VERB
ijtc-475	183	3	keliling	kelile	VERB
ijtc-475	183	4	,	,	PUNCT
ijtc-475	183	5	samsat	samsat	NOUN
ijtc-475	183	6	drive	drive	NOUN
ijtc-475	183	7	-	-	PUNCT
ijtc-475	183	8	thru	thru	NOUN
ijtc-475	183	9	,	,	PUNCT
ijtc-475	183	10	e	e	NOUN
ijtc-475	183	11	-	-	NOUN
ijtc-475	183	12	samsat	samsat	ADJ
ijtc-475	183	13	terhadap	terhadap	PROPN
ijtc-475	183	14	penerimaan	penerimaan	VERB
ijtc-475	183	15	pajak	pajak	ADV
ijtc-475	183	16	kendaraan	kendaraan	PROPN
ijtc-475	183	17	bermotor	bermotor	PROPN
ijtc-475	183	18	pada	pada	PROPN
ijtc-475	183	19	kantor	kantor	PROPN
ijtc-475	183	20	samsat	samsat	VERB
ijtc-475	183	21	jakarta	jakarta	PROPN
ijtc-475	183	22	timur	timur	PROPN
ijtc-475	183	23	.	.	PUNCT
ijtc-475	184	1	jurnal	jurnal	ADJ
ijtc-475	184	2	online	online	PROPN
ijtc-475	184	3	insan	insan	PROPN
ijtc-475	184	4	akuntan	akuntan	PROPN
ijtc-475	184	5	,	,	PUNCT
ijtc-475	184	6	5(1	5(1	NUM
ijtc-475	184	7	)	)	PUNCT
ijtc-475	184	8	,	,	PUNCT
ijtc-475	184	9	125	125	NUM
ijtc-475	184	10	.	.	PUNCT
ijtc-475	185	1	https://doi.org/10.51211/joia.v5i1.1327	https://doi.org/10.51211/joia.v5i1.1327	ADJ
ijtc-475	185	2	analysis	analysis	NOUN
ijtc-475	185	3	of	of	ADP
ijtc-475	185	4	community	community	NOUN
ijtc-475	185	5	participation	participation	NOUN
ijtc-475	185	6	in	in	ADP
ijtc-475	185	7	paying	pay	VERB
ijtc-475	185	8	motor	motor	NOUN
ijtc-475	185	9	vehicles	vehicle	NOUN
ijtc-475	185	10	tax	tax	NOUN
ijtc-475	185	11	through	through	ADP
ijtc-475	185	12	e	e	ADJ
ijtc-475	185	13	-	-	NOUN
ijtc-475	185	14	samsat	samsat	ADJ
ijtc-475	185	15	service	service	NOUN
ijtc-475	185	16	during	during	ADP
ijtc-475	185	17	covid	covid	PROPN
ijtc-475	185	18	pandemic	pandemic	ADJ
ijtc-475	185	19	at	at	ADP
ijtc-475	185	20	the	the	DET
ijtc-475	185	21	samsat	samsat	NOUN
ijtc-475	185	22	office	office	NOUN
ijtc-475	185	23	in	in	ADP
ijtc-475	185	24	jakarta	jakarta	PROPN
ijtc-475	185	25	utara	utara	PROPN
ijtc-475	185	26	priyono	priyono	PROPN
ijtc-475	185	27	,	,	PUNCT
ijtc-475	185	28	wulandari	wulandari	X
ijtc-475	185	29	,	,	PUNCT
ijtc-475	185	30	rofiyanti	rofiyanti	VERB
ijtc-475	185	31	,	,	PUNCT
ijtc-475	185	32	and	and	CCONJ
ijtc-475	185	33	agustina	agustina	PROPN
ijtc-475	185	34	233	233	NUM
ijtc-475	185	35	|	|	CCONJ
ijtc-475	185	36	ilomata	ilomata	PROPN
ijtc-475	185	37	international	international	ADJ
ijtc-475	185	38	journal	journal	NOUN
ijtc-475	185	39	of	of	ADP
ijtc-475	185	40	tax	tax	PROPN
ijtc-475	185	41	&	&	CCONJ
ijtc-475	185	42	accounting	accounting	PROPN
ijtc-475	185	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-475	185	44	herawati	herawati	PROPN
ijtc-475	185	45	,	,	PUNCT
ijtc-475	185	46	l.	l.	PROPN
ijtc-475	185	47	n.	n.	PROPN
ijtc-475	185	48	,	,	PUNCT
ijtc-475	185	49	&	&	CCONJ
ijtc-475	185	50	hidayat	hidayat	PROPN
ijtc-475	185	51	,	,	PUNCT
ijtc-475	185	52	v.	v.	ADP
ijtc-475	185	53	s.	s.	PROPN
ijtc-475	185	54	(	(	PUNCT
ijtc-475	185	55	2022	2022	NUM
ijtc-475	185	56	)	)	PUNCT
ijtc-475	185	57	.	.	PUNCT
ijtc-475	186	1	pengaruh	pengaruh	NOUN
ijtc-475	186	2	penerapan	penerapan	PROPN
ijtc-475	186	3	e	e	NOUN
ijtc-475	186	4	-	-	NOUN
ijtc-475	186	5	samsat	samsat	ADJ
ijtc-475	186	6	dan	dan	PROPN
ijtc-475	186	7	sanksi	sanksi	PROPN
ijtc-475	186	8	perpajakan	perpajakan	PROPN
ijtc-475	186	9	terhadap	terhadap	PROPN
ijtc-475	186	10	kepatuhan	kepatuhan	PROPN
ijtc-475	186	11	wajib	wajib	PROPN
ijtc-475	186	12	pajak	pajak	PROPN
ijtc-475	186	13	kendaraan	kendaraan	PROPN
ijtc-475	186	14	bermotor	bermotor	PROPN
ijtc-475	186	15	(	(	PUNCT
ijtc-475	186	16	studi	studi	PROPN
ijtc-475	186	17	kasus	kasus	PROPN
ijtc-475	186	18	pada	pada	PROPN
ijtc-475	186	19	wajib	wajib	PROPN
ijtc-475	186	20	pajak	pajak	PROPN
ijtc-475	186	21	di	di	PROPN
ijtc-475	186	22	samsat	samsat	PROPN
ijtc-475	186	23	kota	kota	PROPN
ijtc-475	186	24	cimahi	cimahi	PROPN
ijtc-475	186	25	)	)	PUNCT
ijtc-475	186	26	.	.	PUNCT
ijtc-475	187	1	jurnal	jurnal	ADJ
ijtc-475	187	2	pendidikan	pendidikan	PROPN
ijtc-475	187	3	akuntansi	akuntansi	PROPN
ijtc-475	187	4	(	(	PUNCT
ijtc-475	187	5	jpak	jpak	PROPN
ijtc-475	187	6	)	)	PUNCT
ijtc-475	187	7	,	,	PUNCT
ijtc-475	187	8	10(1	10(1	NUM
ijtc-475	187	9	)	)	PUNCT
ijtc-475	187	10	,	,	PUNCT
ijtc-475	187	11	50–59	50–59	NUM
ijtc-475	187	12	.	.	PUNCT
ijtc-475	187	13	https://doi.org/10.26740/jpak.v10n1.p50-59	https://doi.org/10.26740/jpak.v10n1.p50-59	VERB
ijtc-475	187	14	karo	karo	PROPN
ijtc-475	187	15	,	,	PUNCT
ijtc-475	187	16	l.	l.	PROPN
ijtc-475	187	17	n.	n.	PROPN
ijtc-475	187	18	d.	d.	PROPN
ijtc-475	187	19	,	,	PUNCT
ijtc-475	187	20	kalangi	kalangi	PROPN
ijtc-475	187	21	,	,	PUNCT
ijtc-475	187	22	l.	l.	PROPN
ijtc-475	187	23	,	,	PUNCT
ijtc-475	187	24	&	&	CCONJ
ijtc-475	187	25	budiarso	budiarso	PROPN
ijtc-475	187	26	,	,	PUNCT
ijtc-475	187	27	n.	n.	PROPN
ijtc-475	187	28	s.	s.	PROPN
ijtc-475	187	29	(	(	PUNCT
ijtc-475	187	30	2019	2019	NUM
ijtc-475	187	31	)	)	PUNCT
ijtc-475	187	32	.	.	PUNCT
ijtc-475	188	1	analisis	analisis	PROPN
ijtc-475	188	2	upaya	upaya	PROPN
ijtc-475	188	3	pajak	pajak	ADV
ijtc-475	188	4	,	,	PUNCT
ijtc-475	188	5	efektivitas	efektivita	NOUN
ijtc-475	188	6	,	,	PUNCT
ijtc-475	188	7	dan	dan	PROPN
ijtc-475	188	8	kontribusi	kontribusi	PROPN
ijtc-475	188	9	pajak	pajak	PROPN
ijtc-475	188	10	daerah	daerah	PROPN
ijtc-475	188	11	di	di	PROPN
ijtc-475	188	12	kawasan	kawasan	PROPN
ijtc-475	188	13	ekonomi	ekonomi	PROPN
ijtc-475	188	14	khusus	khusus	PROPN
ijtc-475	188	15	pada	pada	PROPN
ijtc-475	188	16	badan	badan	PROPN
ijtc-475	188	17	pengelola	pengelola	PROPN
ijtc-475	188	18	pajak	pajak	PROPN
ijtc-475	188	19	dan	dan	PROPN
ijtc-475	188	20	retribusi	retribusi	PROPN
ijtc-475	188	21	daerah	daerah	PROPN
ijtc-475	188	22	kota	kota	PROPN
ijtc-475	188	23	bitung	bitung	PROPN
ijtc-475	188	24	.	.	PUNCT
ijtc-475	189	1	jurnal	jurnal	ADJ
ijtc-475	189	2	riset	riset	PROPN
ijtc-475	189	3	akuntansi	akuntansi	PROPN
ijtc-475	189	4	going	go	VERB
ijtc-475	189	5	concern	concern	NOUN
ijtc-475	189	6	,	,	PUNCT
ijtc-475	189	7	14(4	14(4	NUM
ijtc-475	189	8	)	)	PUNCT
ijtc-475	189	9	,	,	PUNCT
ijtc-475	189	10	318–326	318–326	NUM
ijtc-475	189	11	.	.	PUNCT
ijtc-475	190	1	https://doi.org/10.32400/gc.14.4.26081.2019	https://doi.org/10.32400/gc.14.4.26081.2019	PROPN
ijtc-475	190	2	kasper	kasper	PROPN
ijtc-475	190	3	,	,	PUNCT
ijtc-475	190	4	m.	m.	NOUN
ijtc-475	190	5	,	,	PUNCT
ijtc-475	190	6	kogler	kogler	NOUN
ijtc-475	190	7	,	,	PUNCT
ijtc-475	190	8	c.	c.	PROPN
ijtc-475	190	9	,	,	PUNCT
ijtc-475	190	10	&	&	CCONJ
ijtc-475	190	11	kirchler	kirchler	PROPN
ijtc-475	190	12	,	,	PUNCT
ijtc-475	190	13	e.	e.	PROPN
ijtc-475	190	14	(	(	PUNCT
ijtc-475	190	15	2015	2015	NUM
ijtc-475	190	16	)	)	PUNCT
ijtc-475	190	17	.	.	PUNCT
ijtc-475	191	1	tax	tax	NOUN
ijtc-475	191	2	policy	policy	NOUN
ijtc-475	191	3	and	and	CCONJ
ijtc-475	191	4	the	the	DET
ijtc-475	191	5	news	news	NOUN
ijtc-475	191	6	:	:	PUNCT
ijtc-475	191	7	an	an	DET
ijtc-475	191	8	empirical	empirical	ADJ
ijtc-475	191	9	analysis	analysis	NOUN
ijtc-475	191	10	of	of	ADP
ijtc-475	191	11	taxpayers	taxpayer	NOUN
ijtc-475	191	12	’	’	PART
ijtc-475	191	13	perceptions	perception	NOUN
ijtc-475	191	14	of	of	ADP
ijtc-475	191	15	tax	tax	NOUN
ijtc-475	191	16	-	-	PUNCT
ijtc-475	191	17	related	relate	VERB
ijtc-475	191	18	media	medium	NOUN
ijtc-475	191	19	coverage	coverage	NOUN
ijtc-475	191	20	and	and	CCONJ
ijtc-475	191	21	its	its	PRON
ijtc-475	191	22	impact	impact	NOUN
ijtc-475	191	23	on	on	ADP
ijtc-475	191	24	tax	tax	NOUN
ijtc-475	191	25	compliance	compliance	NOUN
ijtc-475	191	26	.	.	PUNCT
ijtc-475	192	1	journal	journal	NOUN
ijtc-475	192	2	of	of	ADP
ijtc-475	192	3	behavioral	behavioral	ADJ
ijtc-475	192	4	and	and	CCONJ
ijtc-475	192	5	experimental	experimental	ADJ
ijtc-475	192	6	economics	economic	NOUN
ijtc-475	192	7	,	,	PUNCT
ijtc-475	192	8	54	54	NUM
ijtc-475	192	9	,	,	PUNCT
ijtc-475	192	10	58–63	58–63	NUM
ijtc-475	192	11	.	.	PUNCT
ijtc-475	193	1	https://doi.org/10.1016/j.socec.2014.11.001	https://doi.org/10.1016/j.socec.2014.11.001	PROPN
ijtc-475	193	2	kulathunga	kulathunga	PROPN
ijtc-475	193	3	,	,	PUNCT
ijtc-475	193	4	k.	k.	PROPN
ijtc-475	193	5	m.	m.	PROPN
ijtc-475	193	6	m.	m.	PROPN
ijtc-475	193	7	c.	c.	PROPN
ijtc-475	193	8	b.	b.	PROPN
ijtc-475	193	9	,	,	PUNCT
ijtc-475	193	10	ye	ye	PROPN
ijtc-475	193	11	,	,	PUNCT
ijtc-475	193	12	j.	j.	PROPN
ijtc-475	193	13	,	,	PUNCT
ijtc-475	193	14	sharma	sharma	PROPN
ijtc-475	193	15	,	,	PUNCT
ijtc-475	193	16	s.	s.	PROPN
ijtc-475	193	17	,	,	PUNCT
ijtc-475	193	18	&	&	CCONJ
ijtc-475	193	19	weerathunga	weerathunga	PROPN
ijtc-475	193	20	,	,	PUNCT
ijtc-475	193	21	p.	p.	PROPN
ijtc-475	193	22	r.	r.	PROPN
ijtc-475	193	23	(	(	PUNCT
ijtc-475	193	24	2020	2020	NUM
ijtc-475	193	25	)	)	PUNCT
ijtc-475	193	26	.	.	PUNCT
ijtc-475	194	1	how	how	SCONJ
ijtc-475	194	2	does	do	VERB
ijtc-475	194	3	technological	technological	ADJ
ijtc-475	194	4	and	and	CCONJ
ijtc-475	194	5	financial	financial	ADJ
ijtc-475	194	6	literacy	literacy	NOUN
ijtc-475	194	7	influence	influence	NOUN
ijtc-475	194	8	sme	sme	NOUN
ijtc-475	194	9	performance	performance	NOUN
ijtc-475	194	10	:	:	PUNCT
ijtc-475	194	11	mediating	mediate	VERB
ijtc-475	194	12	role	role	NOUN
ijtc-475	194	13	of	of	ADP
ijtc-475	194	14	erm	erm	PROPN
ijtc-475	194	15	practices	practice	NOUN
ijtc-475	194	16	.	.	PUNCT
ijtc-475	195	1	information	information	NOUN
ijtc-475	195	2	,	,	PUNCT
ijtc-475	195	3	11(6	11(6	NUM
ijtc-475	195	4	)	)	PUNCT
ijtc-475	195	5	,	,	PUNCT
ijtc-475	195	6	297	297	NUM
ijtc-475	195	7	.	.	PUNCT
ijtc-475	196	1	https://doi.org/10.3390/info11060297	https://doi.org/10.3390/info11060297	PROPN
ijtc-475	196	2	kumala	kumala	PROPN
ijtc-475	196	3	,	,	PUNCT
ijtc-475	196	4	r.	r.	PROPN
ijtc-475	196	5	,	,	PUNCT
ijtc-475	196	6	&	&	CCONJ
ijtc-475	196	7	junaidi	junaidi	PROPN
ijtc-475	196	8	,	,	PUNCT
ijtc-475	196	9	a.	a.	NOUN
ijtc-475	196	10	(	(	PUNCT
ijtc-475	196	11	2020	2020	NUM
ijtc-475	196	12	)	)	PUNCT
ijtc-475	196	13	.	.	PUNCT
ijtc-475	197	1	strategi	strategi	PROPN
ijtc-475	197	2	bisnis	bisnis	PROPN
ijtc-475	197	3	dan	dan	PROPN
ijtc-475	197	4	pemanfaatan	pemanfaatan	PROPN
ijtc-475	197	5	kebijakan	kebijakan	PROPN
ijtc-475	197	6	pajak	pajak	PROPN
ijtc-475	197	7	di	di	PROPN
ijtc-475	197	8	masa	masa	PROPN
ijtc-475	197	9	pandemi	pandemi	ADP
ijtc-475	197	10	covid-19	covid-19	PROPN
ijtc-475	197	11	dan	dan	PROPN
ijtc-475	197	12	era	era	NOUN
ijtc-475	197	13	new	new	ADJ
ijtc-475	197	14	normal	normal	ADJ
ijtc-475	197	15	(	(	PUNCT
ijtc-475	197	16	studi	studi	PROPN
ijtc-475	197	17	kasus	kasus	PROPN
ijtc-475	197	18	pelaku	pelaku	PROPN
ijtc-475	197	19	ukm	ukm	PROPN
ijtc-475	197	20	marketplace	marketplace	PROPN
ijtc-475	197	21	)	)	PUNCT
ijtc-475	197	22	.	.	PUNCT
ijtc-475	198	1	prosiding	proside	VERB
ijtc-475	198	2	seminar	seminar	NOUN
ijtc-475	198	3	stiami	stiami	NOUN
ijtc-475	198	4	,	,	PUNCT
ijtc-475	198	5	7(2	7(2	NUM
ijtc-475	198	6	)	)	PUNCT
ijtc-475	198	7	,	,	PUNCT
ijtc-475	198	8	98–103	98–103	NUM
ijtc-475	198	9	.	.	PUNCT
ijtc-475	199	1	https://ojs.stiami.ac.id/index.php/ps/article/view/960	https://ojs.stiami.ac.id/index.php/ps/article/view/960	PROPN
ijtc-475	199	2	kuroki	kuroki	PROPN
ijtc-475	199	3	,	,	PUNCT
ijtc-475	199	4	m.	m.	NOUN
ijtc-475	199	5	(	(	PUNCT
ijtc-475	199	6	2022	2022	NUM
ijtc-475	199	7	)	)	PUNCT
ijtc-475	199	8	.	.	PUNCT
ijtc-475	200	1	healthcare	healthcare	PROPN
ijtc-475	200	2	coverage	coverage	NOUN
ijtc-475	200	3	and	and	CCONJ
ijtc-475	200	4	out	out	ADP
ijtc-475	200	5	-	-	PUNCT
ijtc-475	200	6	of	of	ADP
ijtc-475	200	7	-	-	PUNCT
ijtc-475	200	8	pocket	pocket	NOUN
ijtc-475	200	9	medical	medical	ADJ
ijtc-475	200	10	expenses	expense	NOUN
ijtc-475	200	11	:	:	PUNCT
ijtc-475	200	12	evidence	evidence	NOUN
ijtc-475	200	13	from	from	ADP
ijtc-475	200	14	the	the	DET
ijtc-475	200	15	2017	2017	NUM
ijtc-475	200	16	tax	tax	NOUN
ijtc-475	200	17	cuts	cut	NOUN
ijtc-475	200	18	and	and	CCONJ
ijtc-475	200	19	jobs	job	NOUN
ijtc-475	200	20	act	act	VERB
ijtc-475	200	21	and	and	CCONJ
ijtc-475	200	22	the	the	DET
ijtc-475	200	23	medical	medical	ADJ
ijtc-475	200	24	expense	expense	NOUN
ijtc-475	200	25	deduction	deduction	NOUN
ijtc-475	200	26	.	.	PUNCT
ijtc-475	201	1	public	public	ADJ
ijtc-475	201	2	health	health	NOUN
ijtc-475	201	3	,	,	PUNCT
ijtc-475	201	4	205	205	NUM
ijtc-475	201	5	,	,	PUNCT
ijtc-475	201	6	58–62	58–62	NUM
ijtc-475	201	7	.	.	PUNCT
ijtc-475	202	1	https://doi.org/10.1016/j.puhe.2022.01.022	https://doi.org/10.1016/j.puhe.2022.01.022	PROPN
ijtc-475	202	2	lefstein	lefstein	PROPN
ijtc-475	202	3	,	,	PUNCT
ijtc-475	202	4	a.	a.	PROPN
ijtc-475	202	5	,	,	PUNCT
ijtc-475	202	6	&	&	CCONJ
ijtc-475	202	7	perath	perath	PROPN
ijtc-475	202	8	,	,	PUNCT
ijtc-475	202	9	h.	h.	PROPN
ijtc-475	202	10	(	(	PUNCT
ijtc-475	202	11	2014	2014	NUM
ijtc-475	202	12	)	)	PUNCT
ijtc-475	202	13	.	.	PUNCT
ijtc-475	203	1	empowering	empower	VERB
ijtc-475	203	2	teacher	teacher	NOUN
ijtc-475	203	3	voices	voice	NOUN
ijtc-475	203	4	in	in	ADP
ijtc-475	203	5	an	an	DET
ijtc-475	203	6	education	education	NOUN
ijtc-475	203	7	policy	policy	NOUN
ijtc-475	203	8	discussion	discussion	NOUN
ijtc-475	203	9	:	:	PUNCT
ijtc-475	203	10	paradoxes	paradox	NOUN
ijtc-475	203	11	of	of	ADP
ijtc-475	203	12	representation	representation	NOUN
ijtc-475	203	13	.	.	PUNCT
ijtc-475	204	1	teaching	teaching	NOUN
ijtc-475	204	2	and	and	CCONJ
ijtc-475	204	3	teacher	teacher	NOUN
ijtc-475	204	4	education	education	NOUN
ijtc-475	204	5	,	,	PUNCT
ijtc-475	204	6	38	38	NUM
ijtc-475	204	7	,	,	PUNCT
ijtc-475	204	8	33–43	33–43	NUM
ijtc-475	204	9	.	.	PUNCT
ijtc-475	205	1	https://doi.org/10.1016/j.tate.2013.11.001	https://doi.org/10.1016/j.tate.2013.11.001	PROPN
ijtc-475	205	2	li	li	PROPN
ijtc-475	205	3	,	,	PUNCT
ijtc-475	205	4	b.	b.	PROPN
ijtc-475	205	5	,	,	PUNCT
ijtc-475	205	6	liu	liu	PROPN
ijtc-475	205	7	,	,	PUNCT
ijtc-475	205	8	c.	c.	PROPN
ijtc-475	205	9	,	,	PUNCT
ijtc-475	205	10	&	&	CCONJ
ijtc-475	205	11	sun	sun	PROPN
ijtc-475	205	12	,	,	PUNCT
ijtc-475	205	13	s.	s.	PROPN
ijtc-475	205	14	t.	t.	PROPN
ijtc-475	205	15	(	(	PUNCT
ijtc-475	205	16	2021	2021	NUM
ijtc-475	205	17	)	)	PUNCT
ijtc-475	205	18	.	.	PUNCT
ijtc-475	206	1	do	do	VERB
ijtc-475	206	2	corporate	corporate	ADJ
ijtc-475	206	3	income	income	NOUN
ijtc-475	206	4	tax	tax	NOUN
ijtc-475	206	5	cuts	cut	NOUN
ijtc-475	206	6	decrease	decrease	VERB
ijtc-475	206	7	labor	labor	NOUN
ijtc-475	206	8	share	share	NOUN
ijtc-475	206	9	?	?	PUNCT
ijtc-475	207	1	regression	regression	VERB
ijtc-475	207	2	discontinuity	discontinuity	NOUN
ijtc-475	207	3	evidence	evidence	NOUN
ijtc-475	207	4	from	from	ADP
ijtc-475	207	5	china	china	PROPN
ijtc-475	207	6	.	.	PUNCT
ijtc-475	208	1	journal	journal	PROPN
ijtc-475	208	2	of	of	ADP
ijtc-475	208	3	development	development	NOUN
ijtc-475	208	4	economics	economic	NOUN
ijtc-475	208	5	,	,	PUNCT
ijtc-475	208	6	150(january	150(january	NUM
ijtc-475	208	7	)	)	PUNCT
ijtc-475	208	8	,	,	PUNCT
ijtc-475	208	9	102624	102624	NUM
ijtc-475	208	10	.	.	PUNCT
ijtc-475	209	1	https://doi.org/10.1016/j.jdeveco.2021.102624	https://doi.org/10.1016/j.jdeveco.2021.102624	VERB
ijtc-475	209	2	majoral	majoral	ADJ
ijtc-475	209	3	,	,	PUNCT
ijtc-475	209	4	g.	g.	PROPN
ijtc-475	209	5	,	,	PUNCT
ijtc-475	209	6	gasparín	gasparín	PROPN
ijtc-475	209	7	,	,	PUNCT
ijtc-475	209	8	f.	f.	PROPN
ijtc-475	209	9	,	,	PUNCT
ijtc-475	209	10	&	&	CCONJ
ijtc-475	209	11	saurí	saurí	PROPN
ijtc-475	209	12	,	,	PUNCT
ijtc-475	209	13	s.	s.	PROPN
ijtc-475	209	14	(	(	PUNCT
ijtc-475	209	15	2021	2021	NUM
ijtc-475	209	16	)	)	PUNCT
ijtc-475	209	17	.	.	PUNCT
ijtc-475	210	1	application	application	NOUN
ijtc-475	210	2	of	of	ADP
ijtc-475	210	3	a	a	DET
ijtc-475	210	4	tax	tax	NOUN
ijtc-475	210	5	to	to	ADP
ijtc-475	210	6	e	e	NOUN
ijtc-475	210	7	-	-	NOUN
ijtc-475	210	8	commerce	commerce	NOUN
ijtc-475	210	9	deliveries	delivery	NOUN
ijtc-475	210	10	in	in	ADP
ijtc-475	210	11	barcelona	barcelona	PROPN
ijtc-475	210	12	.	.	PUNCT
ijtc-475	211	1	transportation	transportation	NOUN
ijtc-475	211	2	research	research	NOUN
ijtc-475	211	3	record	record	NOUN
ijtc-475	211	4	:	:	PUNCT
ijtc-475	211	5	journal	journal	NOUN
ijtc-475	211	6	of	of	ADP
ijtc-475	211	7	the	the	DET
ijtc-475	211	8	transportation	transportation	NOUN
ijtc-475	211	9	research	research	NOUN
ijtc-475	211	10	board	board	NOUN
ijtc-475	211	11	,	,	PUNCT
ijtc-475	211	12	2675(10	2675(10	PROPN
ijtc-475	211	13	)	)	PUNCT
ijtc-475	211	14	,	,	PUNCT
ijtc-475	211	15	642–655	642–655	NUM
ijtc-475	211	16	.	.	PUNCT
ijtc-475	212	1	https://doi.org/10.1177/03611981211012412	https://doi.org/10.1177/03611981211012412	PROPN
ijtc-475	212	2	mangkunegara	mangkunegara	NOUN
ijtc-475	212	3	,	,	PUNCT
ijtc-475	212	4	a.	a.	NOUN
ijtc-475	212	5	p.	p.	NOUN
ijtc-475	212	6	(	(	PUNCT
ijtc-475	212	7	2017	2017	NUM
ijtc-475	212	8	)	)	PUNCT
ijtc-475	212	9	.	.	PUNCT
ijtc-475	213	1	manajemen	manajeman	NOUN
ijtc-475	213	2	sumber	sumber	PROPN
ijtc-475	213	3	daya	daya	PROPN
ijtc-475	213	4	manusia	manusia	PROPN
ijtc-475	213	5	perusahaan	perusahaan	PROPN
ijtc-475	213	6	(	(	PUNCT
ijtc-475	213	7	3rd	3rd	PROPN
ijtc-475	213	8	ed	ed	NOUN
ijtc-475	213	9	.	.	PUNCT
ijtc-475	213	10	)	)	PUNCT
ijtc-475	213	11	.	.	PUNCT
ijtc-475	214	1	remaja	remaja	PROPN
ijtc-475	214	2	rosdakarya	rosdakarya	PROPN
ijtc-475	214	3	.	.	PUNCT
ijtc-475	215	1	https://opac.perpusnas.go.id/detailopac.aspx?id=243023	https://opac.perpusnas.go.id/detailopac.aspx?id=243023	X
ijtc-475	215	2	markantoni	markantoni	NOUN
ijtc-475	215	3	,	,	PUNCT
ijtc-475	215	4	m.	m.	NOUN
ijtc-475	215	5	,	,	PUNCT
ijtc-475	215	6	steiner	steiner	PROPN
ijtc-475	215	7	,	,	PUNCT
ijtc-475	215	8	a.	a.	PROPN
ijtc-475	215	9	,	,	PUNCT
ijtc-475	215	10	meador	meador	PROPN
ijtc-475	215	11	,	,	PUNCT
ijtc-475	215	12	j.	j.	PROPN
ijtc-475	215	13	e.	e.	PROPN
ijtc-475	215	14	,	,	PUNCT
ijtc-475	215	15	&	&	CCONJ
ijtc-475	215	16	farmer	farmer	PROPN
ijtc-475	215	17	,	,	PUNCT
ijtc-475	215	18	j.	j.	PROPN
ijtc-475	215	19	(	(	PUNCT
ijtc-475	215	20	2018	2018	NUM
ijtc-475	215	21	)	)	PUNCT
ijtc-475	215	22	.	.	PUNCT
ijtc-475	216	1	do	do	AUX
ijtc-475	216	2	community	community	NOUN
ijtc-475	216	3	empowerment	empowerment	NOUN
ijtc-475	216	4	and	and	CCONJ
ijtc-475	216	5	enabling	enable	VERB
ijtc-475	216	6	state	state	NOUN
ijtc-475	216	7	policies	policy	NOUN
ijtc-475	216	8	work	work	VERB
ijtc-475	216	9	in	in	ADP
ijtc-475	216	10	practice	practice	NOUN
ijtc-475	216	11	?	?	PUNCT
ijtc-475	217	1	insights	insight	NOUN
ijtc-475	217	2	from	from	ADP
ijtc-475	217	3	a	a	DET
ijtc-475	217	4	community	community	NOUN
ijtc-475	217	5	development	development	NOUN
ijtc-475	217	6	intervention	intervention	NOUN
ijtc-475	217	7	in	in	ADP
ijtc-475	217	8	rural	rural	ADJ
ijtc-475	217	9	scotland	scotland	PROPN
ijtc-475	217	10	.	.	PUNCT
ijtc-475	218	1	geoforum	geoforum	NOUN
ijtc-475	218	2	,	,	PUNCT
ijtc-475	218	3	97	97	NUM
ijtc-475	218	4	,	,	PUNCT
ijtc-475	218	5	142–154	142–154	NUM
ijtc-475	218	6	.	.	PUNCT
ijtc-475	218	7	https://doi.org/10.1016/j.geoforum.2018.10.022	https://doi.org/10.1016/j.geoforum.2018.10.022	NOUN
ijtc-475	218	8	marra	marra	PROPN
ijtc-475	218	9	,	,	PUNCT
ijtc-475	218	10	a.	a.	PROPN
ijtc-475	218	11	,	,	PUNCT
ijtc-475	218	12	mazzocchitti	mazzocchitti	PROPN
ijtc-475	218	13	,	,	PUNCT
ijtc-475	218	14	m.	m.	NOUN
ijtc-475	218	15	,	,	PUNCT
ijtc-475	218	16	&	&	CCONJ
ijtc-475	218	17	sarra	sarra	PROPN
ijtc-475	218	18	,	,	PUNCT
ijtc-475	218	19	a.	a.	NOUN
ijtc-475	218	20	(	(	PUNCT
ijtc-475	218	21	2018	2018	NUM
ijtc-475	218	22	)	)	PUNCT
ijtc-475	218	23	.	.	PUNCT
ijtc-475	219	1	knowledge	knowledge	NOUN
ijtc-475	219	2	sharing	sharing	NOUN
ijtc-475	219	3	and	and	CCONJ
ijtc-475	219	4	scientific	scientific	ADJ
ijtc-475	219	5	cooperation	cooperation	NOUN
ijtc-475	219	6	in	in	ADP
ijtc-475	219	7	the	the	DET
ijtc-475	219	8	design	design	NOUN
ijtc-475	219	9	of	of	ADP
ijtc-475	219	10	research	research	NOUN
ijtc-475	219	11	-	-	PUNCT
ijtc-475	219	12	based	base	VERB
ijtc-475	219	13	policies	policy	NOUN
ijtc-475	219	14	:	:	PUNCT
ijtc-475	219	15	the	the	DET
ijtc-475	219	16	case	case	NOUN
ijtc-475	219	17	of	of	ADP
ijtc-475	219	18	the	the	DET
ijtc-475	219	19	circular	circular	ADJ
ijtc-475	219	20	economy	economy	NOUN
ijtc-475	219	21	.	.	PUNCT
ijtc-475	220	1	journal	journal	NOUN
ijtc-475	220	2	of	of	ADP
ijtc-475	220	3	cleaner	clean	ADJ
ijtc-475	220	4	production	production	NOUN
ijtc-475	220	5	,	,	PUNCT
ijtc-475	220	6	194	194	NUM
ijtc-475	220	7	,	,	PUNCT
ijtc-475	220	8	800–812	800–812	NUM
ijtc-475	220	9	.	.	PUNCT
ijtc-475	221	1	https://doi.org/10.1016/j.jclepro.2018.05.164	https://doi.org/10.1016/j.jclepro.2018.05.164	NOUN
ijtc-475	221	2	means	mean	NOUN
ijtc-475	221	3	,	,	PUNCT
ijtc-475	221	4	b.	b.	PROPN
ijtc-475	221	5	,	,	PUNCT
ijtc-475	221	6	&	&	CCONJ
ijtc-475	221	7	neisler	neisler	PROPN
ijtc-475	221	8	,	,	PUNCT
ijtc-475	221	9	j.	j.	PROPN
ijtc-475	221	10	(	(	PUNCT
ijtc-475	221	11	2020	2020	NUM
ijtc-475	221	12	)	)	PUNCT
ijtc-475	221	13	.	.	PUNCT
ijtc-475	222	1	suddenly	suddenly	ADV
ijtc-475	222	2	online	online	ADV
ijtc-475	222	3	:	:	PUNCT
ijtc-475	222	4	a	a	DET
ijtc-475	222	5	national	national	ADJ
ijtc-475	222	6	survey	survey	NOUN
ijtc-475	222	7	of	of	ADP
ijtc-475	222	8	undergraduates	undergraduate	NOUN
ijtc-475	222	9	during	during	ADP
ijtc-475	222	10	the	the	DET
ijtc-475	222	11	covid-19	covid-19	PROPN
ijtc-475	222	12	pandemic	pandemic	NOUN
ijtc-475	222	13	.	.	PUNCT
ijtc-475	223	1	https://digitalpromise.dspacedirect.org/handle/20.500.12265/98	https://digitalpromise.dspacedirect.org/handle/20.500.12265/98	ADJ
ijtc-475	223	2	megayani	megayani	NOUN
ijtc-475	223	3	,	,	PUNCT
ijtc-475	223	4	n.	n.	PROPN
ijtc-475	223	5	k.	k.	PROPN
ijtc-475	223	6	m.	m.	PROPN
ijtc-475	223	7	,	,	PUNCT
ijtc-475	223	8	&	&	CCONJ
ijtc-475	223	9	noviari	noviari	PROPN
ijtc-475	223	10	,	,	PUNCT
ijtc-475	223	11	n.	n.	NOUN
ijtc-475	223	12	(	(	PUNCT
ijtc-475	223	13	2021	2021	NUM
ijtc-475	223	14	)	)	PUNCT
ijtc-475	223	15	.	.	PUNCT
ijtc-475	224	1	pengaruh	pengaruh	NOUN
ijtc-475	224	2	program	program	NOUN
ijtc-475	224	3	e	e	NOUN
ijtc-475	224	4	-	-	NOUN
ijtc-475	224	5	samsat	samsat	ADJ
ijtc-475	224	6	,	,	PUNCT
ijtc-475	224	7	samsat	samsat	NOUN
ijtc-475	224	8	keliling	keliling	NOUN
ijtc-475	224	9	,	,	PUNCT
ijtc-475	224	10	dan	dan	PROPN
ijtc-475	224	11	kepuasan	kepuasan	PROPN
ijtc-475	225	1	wajib	wajib	PROPN
ijtc-475	225	2	pajak	pajak	PROPN
ijtc-475	225	3	pada	pada	PROPN
ijtc-475	225	4	kepatuhan	kepatuhan	PROPN
ijtc-475	225	5	wajib	wajib	PROPN
ijtc-475	225	6	pajak	pajak	PROPN
ijtc-475	225	7	kendaraan	kendaraan	PROPN
ijtc-475	225	8	bermotor	bermotor	NOUN
ijtc-475	225	9	.	.	PUNCT
ijtc-475	226	1	e	e	X
ijtc-475	226	2	-	-	ADJ
ijtc-475	226	3	jurnal	jurnal	ADJ
ijtc-475	226	4	akuntansi	akuntansi	PROPN
ijtc-475	226	5	,	,	PUNCT
ijtc-475	226	6	31(8	31(8	NUM
ijtc-475	226	7	)	)	PUNCT
ijtc-475	226	8	,	,	PUNCT
ijtc-475	226	9	1936	1936	NUM
ijtc-475	226	10	.	.	PUNCT
ijtc-475	227	1	https://doi.org/10.24843/eja.2021.v31.i08.p05	https://doi.org/10.24843/eja.2021.v31.i08.p05	X
ijtc-475	227	2	analysis	analysis	NOUN
ijtc-475	227	3	of	of	ADP
ijtc-475	227	4	community	community	NOUN
ijtc-475	227	5	participation	participation	NOUN
ijtc-475	227	6	in	in	ADP
ijtc-475	227	7	paying	pay	VERB
ijtc-475	227	8	motor	motor	NOUN
ijtc-475	227	9	vehicles	vehicle	NOUN
ijtc-475	227	10	tax	tax	NOUN
ijtc-475	227	11	through	through	ADP
ijtc-475	227	12	e	e	ADJ
ijtc-475	227	13	-	-	NOUN
ijtc-475	227	14	samsat	samsat	ADJ
ijtc-475	227	15	service	service	NOUN
ijtc-475	227	16	during	during	ADP
ijtc-475	227	17	covid	covid	PROPN
ijtc-475	227	18	pandemic	pandemic	ADJ
ijtc-475	227	19	at	at	ADP
ijtc-475	227	20	the	the	DET
ijtc-475	227	21	samsat	samsat	NOUN
ijtc-475	227	22	office	office	NOUN
ijtc-475	227	23	in	in	ADP
ijtc-475	227	24	jakarta	jakarta	PROPN
ijtc-475	227	25	utara	utara	PROPN
ijtc-475	227	26	priyono	priyono	PROPN
ijtc-475	227	27	,	,	PUNCT
ijtc-475	227	28	wulandari	wulandari	X
ijtc-475	227	29	,	,	PUNCT
ijtc-475	227	30	rofiyanti	rofiyanti	VERB
ijtc-475	227	31	,	,	PUNCT
ijtc-475	227	32	and	and	CCONJ
ijtc-475	227	33	agustina	agustina	PROPN
ijtc-475	227	34	234	234	NUM
ijtc-475	227	35	|	|	NOUN
ijtc-475	227	36	ilomata	ilomata	PROPN
ijtc-475	227	37	international	international	ADJ
ijtc-475	227	38	journal	journal	NOUN
ijtc-475	227	39	of	of	ADP
ijtc-475	227	40	tax	tax	PROPN
ijtc-475	227	41	&	&	CCONJ
ijtc-475	227	42	accounting	account	VERB
ijtc-475	227	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-475	227	44	menichini	menichini	NOUN
ijtc-475	227	45	,	,	PUNCT
ijtc-475	227	46	a.	a.	NOUN
ijtc-475	227	47	a.	a.	NOUN
ijtc-475	227	48	(	(	PUNCT
ijtc-475	227	49	2020	2020	NUM
ijtc-475	227	50	)	)	PUNCT
ijtc-475	227	51	.	.	PUNCT
ijtc-475	228	1	how	how	SCONJ
ijtc-475	228	2	do	do	AUX
ijtc-475	228	3	firm	firm	ADJ
ijtc-475	228	4	characteristics	characteristic	NOUN
ijtc-475	228	5	affect	affect	VERB
ijtc-475	228	6	the	the	DET
ijtc-475	228	7	corporate	corporate	ADJ
ijtc-475	228	8	income	income	NOUN
ijtc-475	228	9	tax	tax	NOUN
ijtc-475	228	10	revenue	revenue	NOUN
ijtc-475	228	11	?	?	PUNCT
ijtc-475	229	1	international	international	ADJ
ijtc-475	229	2	review	review	NOUN
ijtc-475	229	3	of	of	ADP
ijtc-475	229	4	economics	economic	NOUN
ijtc-475	229	5	and	and	CCONJ
ijtc-475	229	6	finance	finance	NOUN
ijtc-475	229	7	,	,	PUNCT
ijtc-475	229	8	65(september	65(september	NUM
ijtc-475	229	9	2019	2019	NUM
ijtc-475	229	10	)	)	PUNCT
ijtc-475	229	11	,	,	PUNCT
ijtc-475	229	12	146–162	146–162	NUM
ijtc-475	229	13	.	.	PUNCT
ijtc-475	230	1	https://doi.org/10.1016/j.iref.2019.10.004	https://doi.org/10.1016/j.iref.2019.10.004	PROPN
ijtc-475	230	2	mergel	mergel	NOUN
ijtc-475	230	3	,	,	PUNCT
ijtc-475	230	4	i.	i.	NOUN
ijtc-475	230	5	,	,	PUNCT
ijtc-475	230	6	edelmann	edelmann	PROPN
ijtc-475	230	7	,	,	PUNCT
ijtc-475	230	8	n.	n.	NOUN
ijtc-475	230	9	,	,	PUNCT
ijtc-475	230	10	&	&	CCONJ
ijtc-475	230	11	haug	haug	PROPN
ijtc-475	230	12	,	,	PUNCT
ijtc-475	230	13	n.	n.	NOUN
ijtc-475	230	14	(	(	PUNCT
ijtc-475	230	15	2019	2019	NUM
ijtc-475	230	16	)	)	PUNCT
ijtc-475	230	17	.	.	PUNCT
ijtc-475	231	1	defining	define	VERB
ijtc-475	231	2	digital	digital	ADJ
ijtc-475	231	3	transformation	transformation	NOUN
ijtc-475	231	4	:	:	PUNCT
ijtc-475	231	5	results	result	NOUN
ijtc-475	231	6	from	from	ADP
ijtc-475	231	7	expert	expert	ADJ
ijtc-475	231	8	interviews	interview	NOUN
ijtc-475	231	9	.	.	PUNCT
ijtc-475	232	1	government	government	NOUN
ijtc-475	232	2	information	information	NOUN
ijtc-475	232	3	quarterly	quarterly	ADV
ijtc-475	232	4	,	,	PUNCT
ijtc-475	232	5	36(4	36(4	NUM
ijtc-475	232	6	)	)	PUNCT
ijtc-475	232	7	,	,	PUNCT
ijtc-475	232	8	101385	101385	NUM
ijtc-475	232	9	.	.	PUNCT
ijtc-475	233	1	https://doi.org/10.1016/j.giq.2019.06.002	https://doi.org/10.1016/j.giq.2019.06.002	PROPN
ijtc-475	233	2	moleong	moleong	PROPN
ijtc-475	233	3	,	,	PUNCT
ijtc-475	233	4	j.	j.	PROPN
ijtc-475	233	5	l.	l.	PROPN
ijtc-475	233	6	(	(	PUNCT
ijtc-475	233	7	2018	2018	NUM
ijtc-475	233	8	)	)	PUNCT
ijtc-475	233	9	.	.	PUNCT
ijtc-475	234	1	qualitative	qualitative	ADJ
ijtc-475	234	2	research	research	NOUN
ijtc-475	234	3	methodology	methodology	NOUN
ijtc-475	234	4	.	.	PUNCT
ijtc-475	235	1	rosdakarya	rosdakarya	PROPN
ijtc-475	235	2	youth	youth	PROPN
ijtc-475	235	3	.	.	PUNCT
ijtc-475	236	1	muhaimin	muhaimin	PROPN
ijtc-475	236	2	,	,	PUNCT
ijtc-475	236	3	m.	m.	NOUN
ijtc-475	236	4	,	,	PUNCT
ijtc-475	236	5	adzim	adzim	PROPN
ijtc-475	236	6	,	,	PUNCT
ijtc-475	236	7	f.	f.	PROPN
ijtc-475	236	8	,	,	PUNCT
ijtc-475	236	9	&	&	CCONJ
ijtc-475	236	10	firmansyah	firmansyah	PROPN
ijtc-475	236	11	,	,	PUNCT
ijtc-475	236	12	f.	f.	PROPN
ijtc-475	236	13	(	(	PUNCT
ijtc-475	236	14	2019	2019	NUM
ijtc-475	236	15	)	)	PUNCT
ijtc-475	236	16	.	.	PUNCT
ijtc-475	237	1	analisis	analisis	ADJ
ijtc-475	237	2	potensi	potensi	PROPN
ijtc-475	237	3	pajak	pajak	PROPN
ijtc-475	237	4	reklame	reklame	PROPN
ijtc-475	237	5	terhadap	terhadap	PROPN
ijtc-475	237	6	pendapatan	pendapatan	PROPN
ijtc-475	237	7	asli	asli	PROPN
ijtc-475	237	8	daerah	daerah	PROPN
ijtc-475	237	9	di	di	PROPN
ijtc-475	237	10	kota	kota	PROPN
ijtc-475	237	11	makassar	makassar	PROPN
ijtc-475	237	12	.	.	PUNCT
ijtc-475	238	1	amnesty	amnesty	NOUN
ijtc-475	238	2	:	:	PUNCT
ijtc-475	238	3	jurnal	jurnal	ADJ
ijtc-475	238	4	riset	riset	PROPN
ijtc-475	238	5	perpajakan	perpajakan	PROPN
ijtc-475	238	6	,	,	PUNCT
ijtc-475	238	7	2(2	2(2	NUM
ijtc-475	238	8	)	)	PUNCT
ijtc-475	238	9	,	,	PUNCT
ijtc-475	238	10	53–58	53–58	NUM
ijtc-475	238	11	.	.	PUNCT
ijtc-475	239	1	https://doi.org/10.26618/jrp.v2i2.2535	https://doi.org/10.26618/jrp.v2i2.2535	PROPN
ijtc-475	239	2	nguyen	nguyen	NOUN
ijtc-475	239	3	,	,	PUNCT
ijtc-475	239	4	h.	h.	PROPN
ijtc-475	239	5	t.	t.	PROPN
ijtc-475	239	6	,	,	PUNCT
ijtc-475	239	7	&	&	CCONJ
ijtc-475	239	8	darsono	darsono	PROPN
ijtc-475	239	9	,	,	PUNCT
ijtc-475	239	10	s.	s.	PROPN
ijtc-475	239	11	n.	n.	PROPN
ijtc-475	239	12	a.	a.	PROPN
ijtc-475	239	13	c.	c.	PROPN
ijtc-475	239	14	(	(	PUNCT
ijtc-475	239	15	2022	2022	NUM
ijtc-475	239	16	)	)	PUNCT
ijtc-475	239	17	.	.	PUNCT
ijtc-475	240	1	the	the	DET
ijtc-475	240	2	impacts	impact	NOUN
ijtc-475	240	3	of	of	ADP
ijtc-475	240	4	tax	tax	NOUN
ijtc-475	240	5	revenue	revenue	NOUN
ijtc-475	240	6	and	and	CCONJ
ijtc-475	240	7	investment	investment	NOUN
ijtc-475	240	8	on	on	ADP
ijtc-475	240	9	the	the	DET
ijtc-475	240	10	economic	economic	ADJ
ijtc-475	240	11	growth	growth	NOUN
ijtc-475	240	12	in	in	ADP
ijtc-475	240	13	southeast	southeast	ADJ
ijtc-475	240	14	asian	asian	ADJ
ijtc-475	240	15	countries	country	NOUN
ijtc-475	240	16	.	.	PUNCT
ijtc-475	241	1	journal	journal	NOUN
ijtc-475	241	2	of	of	ADP
ijtc-475	241	3	accounting	accounting	NOUN
ijtc-475	241	4	and	and	CCONJ
ijtc-475	241	5	investment	investment	NOUN
ijtc-475	241	6	,	,	PUNCT
ijtc-475	241	7	23(1	23(1	NUM
ijtc-475	241	8	)	)	PUNCT
ijtc-475	241	9	,	,	PUNCT
ijtc-475	241	10	128–146	128–146	NUM
ijtc-475	241	11	.	.	PUNCT
ijtc-475	242	1	https://doi.org/10.18196/jai.v23i1.13270	https://doi.org/10.18196/jai.v23i1.13270	PROPN
ijtc-475	242	2	octaviany	octaviany	PROPN
ijtc-475	242	3	,	,	PUNCT
ijtc-475	242	4	f.	f.	PROPN
ijtc-475	242	5	,	,	PUNCT
ijtc-475	242	6	rustanto	rustanto	PROPN
ijtc-475	242	7	,	,	PUNCT
ijtc-475	242	8	a.	a.	PROPN
ijtc-475	242	9	e.	e.	PROPN
ijtc-475	242	10	,	,	PUNCT
ijtc-475	242	11	&	&	CCONJ
ijtc-475	242	12	kartini	kartini	PROPN
ijtc-475	242	13	,	,	PUNCT
ijtc-475	242	14	i.	i.	NOUN
ijtc-475	242	15	(	(	PUNCT
ijtc-475	242	16	2021	2021	NUM
ijtc-475	242	17	)	)	PUNCT
ijtc-475	242	18	.	.	PUNCT
ijtc-475	243	1	analisis	analisis	NOUN
ijtc-475	243	2	pelayanan	pelayanan	VERB
ijtc-475	243	3	pajak	pajak	ADV
ijtc-475	243	4	dalam	dalam	PROPN
ijtc-475	243	5	meningkatan	meningkatan	PROPN
ijtc-475	243	6	pendapatan	pendapatan	PROPN
ijtc-475	243	7	asli	asli	PROPN
ijtc-475	243	8	daerah	daerah	PROPN
ijtc-475	243	9	(	(	PUNCT
ijtc-475	243	10	pad	pad	NOUN
ijtc-475	243	11	)	)	PUNCT
ijtc-475	243	12	di	di	NOUN
ijtc-475	243	13	wilayah	wilayah	NOUN
ijtc-475	243	14	kota	kota	PROPN
ijtc-475	243	15	jakarta	jakarta	PROPN
ijtc-475	243	16	utara	utara	PROPN
ijtc-475	243	17	.	.	PUNCT
ijtc-475	244	1	jurnal	jurnal	ADJ
ijtc-475	244	2	reformasi	reformasi	PROPN
ijtc-475	244	3	administrasi	administrasi	NOUN
ijtc-475	244	4	,	,	PUNCT
ijtc-475	244	5	8(1	8(1	NOUN
ijtc-475	244	6	)	)	PUNCT
ijtc-475	244	7	,	,	PUNCT
ijtc-475	244	8	10–21	10–21	NUM
ijtc-475	244	9	.	.	PUNCT
ijtc-475	245	1	https://doi.org/https://doi.org/10.31334/reformasi.v8i1.1415	https://doi.org/https://doi.org/10.31334/reformasi.v8i1.1415	NUM
ijtc-475	245	2	pohan	pohan	NOUN
ijtc-475	245	3	,	,	PUNCT
ijtc-475	245	4	c.	c.	PROPN
ijtc-475	245	5	a.	a.	PROPN
ijtc-475	245	6	(	(	PUNCT
ijtc-475	245	7	2017	2017	NUM
ijtc-475	245	8	)	)	PUNCT
ijtc-475	245	9	.	.	PUNCT
ijtc-475	246	1	manajemen	manajeman	NOUN
ijtc-475	246	2	perpajakan	perpajakan	VERB
ijtc-475	246	3	:	:	PUNCT
ijtc-475	246	4	strategi	strategi	PROPN
ijtc-475	246	5	perencanaan	perencanaan	PROPN
ijtc-475	246	6	pajak	pajak	PROPN
ijtc-475	246	7	dan	dan	PROPN
ijtc-475	246	8	bisnis	bisnis	PROPN
ijtc-475	246	9	(	(	PUNCT
ijtc-475	246	10	4th	4th	ADJ
ijtc-475	246	11	ed	ed	NOUN
ijtc-475	246	12	.	.	PUNCT
ijtc-475	246	13	)	)	PUNCT
ijtc-475	246	14	.	.	PUNCT
ijtc-475	247	1	gramedia	gramedia	NOUN
ijtc-475	247	2	pustaka	pustaka	ADJ
ijtc-475	247	3	utama	utama	PROPN
ijtc-475	247	4	.	.	PUNCT
ijtc-475	248	1	https://ebooks.gramedia.com/books/manajemen-perpajakan	https://ebooks.gramedia.com/books/manajemen-perpajakan	PROPN
ijtc-475	248	2	pohan	pohan	NOUN
ijtc-475	248	3	,	,	PUNCT
ijtc-475	248	4	c.	c.	PROPN
ijtc-475	248	5	a.	a.	PROPN
ijtc-475	248	6	(	(	PUNCT
ijtc-475	248	7	2019	2019	NUM
ijtc-475	248	8	)	)	PUNCT
ijtc-475	248	9	.	.	PUNCT
ijtc-475	249	1	pedoman	pedoman	NOUN
ijtc-475	249	2	lengkap	lengkap	PROPN
ijtc-475	249	3	pajak	pajak	ADV
ijtc-475	249	4	internasional	internasional	NOUN
ijtc-475	249	5	(	(	PUNCT
ijtc-475	249	6	2nd	2nd	ADJ
ijtc-475	249	7	ed	ed	NOUN
ijtc-475	249	8	.	.	PUNCT
ijtc-475	249	9	)	)	PUNCT
ijtc-475	249	10	.	.	PUNCT
ijtc-475	250	1	gramedia	gramedia	NOUN
ijtc-475	250	2	pustaka	pustaka	ADJ
ijtc-475	250	3	utama	utama	PROPN
ijtc-475	250	4	.	.	PUNCT
ijtc-475	251	1	https://ebooks.gramedia.com/books/pedoman-lengkap-pajak-internasional-ed-revisi	https://ebooks.gramedia.com/books/pedoman-lengkap-pajak-internasional-ed-revisi	VERB
ijtc-475	251	2	pohan	pohan	NOUN
ijtc-475	251	3	,	,	PUNCT
ijtc-475	251	4	c.	c.	PROPN
ijtc-475	251	5	a.	a.	NOUN
ijtc-475	251	6	(	(	PUNCT
ijtc-475	251	7	2021	2021	NUM
ijtc-475	251	8	)	)	PUNCT
ijtc-475	251	9	.	.	PUNCT
ijtc-475	252	1	kebijakan	kebijakan	PROPN
ijtc-475	252	2	dan	dan	PROPN
ijtc-475	252	3	administrasi	administrasi	PROPN
ijtc-475	252	4	perpajakan	perpajakan	PROPN
ijtc-475	252	5	daerah	daerah	PROPN
ijtc-475	252	6	di	di	PROPN
ijtc-475	252	7	indonesia	indonesia	PROPN
ijtc-475	252	8	(	(	PUNCT
ijtc-475	252	9	1st	1st	ADJ
ijtc-475	252	10	ed	ed	NOUN
ijtc-475	252	11	.	.	PUNCT
ijtc-475	252	12	)	)	PUNCT
ijtc-475	252	13	.	.	PUNCT
ijtc-475	253	1	gramedia	gramedia	NOUN
ijtc-475	253	2	pustaka	pustaka	ADJ
ijtc-475	253	3	utama	utama	PROPN
ijtc-475	253	4	.	.	PUNCT
ijtc-475	254	1	https://ebooks.gramedia.com/books/kebijakan-dan-administrasiperpajakan-daerah-di-indonesia	https://ebooks.gramedia.com/books/kebijakan-dan-administrasiperpajakan-daerah-di-indonesia	PROPN
ijtc-475	254	2	roy	roy	PROPN
ijtc-475	254	3	,	,	PUNCT
ijtc-475	254	4	s.	s.	PROPN
ijtc-475	254	5	k.	k.	PROPN
ijtc-475	254	6	,	,	PUNCT
ijtc-475	254	7	shekhar	shekhar	PROPN
ijtc-475	254	8	,	,	PUNCT
ijtc-475	254	9	v.	v.	PROPN
ijtc-475	254	10	,	,	PUNCT
ijtc-475	254	11	lassar	lassar	PROPN
ijtc-475	254	12	,	,	PUNCT
ijtc-475	254	13	w.	w.	PROPN
ijtc-475	254	14	m.	m.	PROPN
ijtc-475	254	15	,	,	PUNCT
ijtc-475	254	16	&	&	CCONJ
ijtc-475	254	17	chen	chen	PROPN
ijtc-475	254	18	,	,	PUNCT
ijtc-475	254	19	t.	t.	PROPN
ijtc-475	254	20	(	(	PUNCT
ijtc-475	254	21	2018	2018	NUM
ijtc-475	254	22	)	)	PUNCT
ijtc-475	254	23	.	.	PUNCT
ijtc-475	255	1	customer	customer	NOUN
ijtc-475	255	2	engagement	engagement	NOUN
ijtc-475	255	3	behaviors	behavior	NOUN
ijtc-475	255	4	:	:	PUNCT
ijtc-475	255	5	the	the	DET
ijtc-475	255	6	role	role	NOUN
ijtc-475	255	7	of	of	ADP
ijtc-475	255	8	service	service	NOUN
ijtc-475	255	9	convenience	convenience	NOUN
ijtc-475	255	10	,	,	PUNCT
ijtc-475	255	11	fairness	fairness	NOUN
ijtc-475	255	12	and	and	CCONJ
ijtc-475	255	13	quality	quality	NOUN
ijtc-475	255	14	.	.	PUNCT
ijtc-475	256	1	journal	journal	NOUN
ijtc-475	256	2	of	of	ADP
ijtc-475	256	3	retailing	retailing	NOUN
ijtc-475	256	4	and	and	CCONJ
ijtc-475	256	5	consumer	consumer	NOUN
ijtc-475	256	6	services	service	NOUN
ijtc-475	256	7	,	,	PUNCT
ijtc-475	256	8	44	44	NUM
ijtc-475	256	9	,	,	PUNCT
ijtc-475	256	10	293–304	293–304	NUM
ijtc-475	256	11	.	.	PUNCT
ijtc-475	257	1	https://doi.org/10.1016/j.jretconser.2018.07.018	https://doi.org/10.1016/j.jretconser.2018.07.018	NUM
ijtc-475	257	2	sekiraqa	sekiraqa	NOUN
ijtc-475	257	3	,	,	PUNCT
ijtc-475	257	4	a.	a.	NOUN
ijtc-475	257	5	,	,	PUNCT
ijtc-475	257	6	sekiraça	sekiraça	PROPN
ijtc-475	257	7	,	,	PUNCT
ijtc-475	257	8	e.	e.	PROPN
ijtc-475	257	9	,	,	PUNCT
ijtc-475	257	10	sekiraqa	sekiraqa	PROPN
ijtc-475	257	11	,	,	PUNCT
ijtc-475	257	12	v.	v.	ADV
ijtc-475	257	13	,	,	PUNCT
ijtc-475	257	14	&	&	CCONJ
ijtc-475	257	15	ahmeti	ahmeti	PROPN
ijtc-475	257	16	,	,	PUNCT
ijtc-475	257	17	s.	s.	PROPN
ijtc-475	257	18	(	(	PUNCT
ijtc-475	257	19	2021	2021	NUM
ijtc-475	257	20	)	)	PUNCT
ijtc-475	257	21	.	.	PUNCT
ijtc-475	258	1	the	the	DET
ijtc-475	258	2	impact	impact	NOUN
ijtc-475	258	3	of	of	ADP
ijtc-475	258	4	covid	covid	PROPN
ijtc-475	258	5	–	–	PUNCT
ijtc-475	258	6	19	19	NUM
ijtc-475	258	7	on	on	ADP
ijtc-475	258	8	collecting	collecting	NOUN
ijtc-475	258	9	of	of	ADP
ijtc-475	258	10	tax	tax	NOUN
ijtc-475	258	11	revenues	revenue	NOUN
ijtc-475	258	12	in	in	ADP
ijtc-475	258	13	kosovo	kosovo	PROPN
ijtc-475	258	14	.	.	PUNCT
ijtc-475	259	1	shs	shs	PROPN
ijtc-475	259	2	web	web	NOUN
ijtc-475	259	3	of	of	ADP
ijtc-475	259	4	conferences	conference	NOUN
ijtc-475	259	5	,	,	PUNCT
ijtc-475	259	6	114	114	NUM
ijtc-475	259	7	,	,	PUNCT
ijtc-475	259	8	01031	01031	NUM
ijtc-475	259	9	.	.	PUNCT
ijtc-475	260	1	https://doi.org/10.1051/shsconf/202111401031	https://doi.org/10.1051/shsconf/202111401031	PROPN
ijtc-475	260	2	selvi	selvi	PROPN
ijtc-475	260	3	,	,	PUNCT
ijtc-475	260	4	s.	s.	PROPN
ijtc-475	260	5	,	,	PUNCT
ijtc-475	260	6	&	&	CCONJ
ijtc-475	260	7	ramdhan	ramdhan	PROPN
ijtc-475	260	8	,	,	PUNCT
ijtc-475	260	9	a.	a.	NOUN
ijtc-475	260	10	(	(	PUNCT
ijtc-475	260	11	2020	2020	NUM
ijtc-475	260	12	)	)	PUNCT
ijtc-475	260	13	.	.	PUNCT
ijtc-475	261	1	kajian	kajian	PROPN
ijtc-475	261	2	kebijakan	kebijakan	PROPN
ijtc-475	261	3	pemberian	pemberian	PROPN
ijtc-475	261	4	insentif	insentif	PROPN
ijtc-475	261	5	pajak	pajak	ADV
ijtc-475	261	6	dalam	dalam	PROPN
ijtc-475	261	7	mengatasi	mengatasi	PROPN
ijtc-475	261	8	dampak	dampak	PROPN
ijtc-475	261	9	virus	virus	PROPN
ijtc-475	261	10	corona	corona	PROPN
ijtc-475	261	11	di	di	PROPN
ijtc-475	261	12	indonesia	indonesia	PROPN
ijtc-475	261	13	tahun	tahun	PROPN
ijtc-475	261	14	2019	2019	NUM
ijtc-475	261	15	.	.	PUNCT
ijtc-475	262	1	transparansi	transparansi	PROPN
ijtc-475	262	2	 	 	SPACE
ijtc-475	262	3	:	:	PUNCT
ijtc-475	262	4	jurnal	jurnal	ADJ
ijtc-475	262	5	ilmiah	ilmiah	PROPN
ijtc-475	262	6	ilmu	ilmu	PROPN
ijtc-475	262	7	administrasi	administrasi	NOUN
ijtc-475	262	8	,	,	PUNCT
ijtc-475	262	9	3(1	3(1	NUM
ijtc-475	262	10	)	)	PUNCT
ijtc-475	262	11	,	,	PUNCT
ijtc-475	262	12	96–100	96–100	NUM
ijtc-475	262	13	.	.	PUNCT
ijtc-475	262	14	https://doi.org/10.31334/transparansi.v3i1.846	https://doi.org/10.31334/transparansi.v3i1.846	PROPN
ijtc-475	262	15	șerban	șerban	PROPN
ijtc-475	262	16	,	,	PUNCT
ijtc-475	262	17	a.	a.	NOUN
ijtc-475	262	18	m.	m.	PROPN
ijtc-475	262	19	,	,	PUNCT
ijtc-475	262	20	stefan	stefan	PROPN
ijtc-475	262	21	,	,	PUNCT
ijtc-475	262	22	v.	v.	PROPN
ijtc-475	262	23	,	,	PUNCT
ijtc-475	262	24	stefan	stefan	PROPN
ijtc-475	262	25	,	,	PUNCT
ijtc-475	262	26	v.	v.	PROPN
ijtc-475	262	27	,	,	PUNCT
ijtc-475	262	28	&	&	CCONJ
ijtc-475	262	29	moxon	moxon	PROPN
ijtc-475	262	30	,	,	PUNCT
ijtc-475	262	31	d.	d.	PROPN
ijtc-475	262	32	(	(	PUNCT
ijtc-475	262	33	2020	2020	NUM
ijtc-475	262	34	)	)	PUNCT
ijtc-475	262	35	.	.	PUNCT
ijtc-475	263	1	social	social	ADJ
ijtc-475	263	2	inclusion	inclusion	NOUN
ijtc-475	263	3	,	,	PUNCT
ijtc-475	263	4	digitalization	digitalization	NOUN
ijtc-475	263	5	and	and	CCONJ
ijtc-475	263	6	young	young	ADJ
ijtc-475	263	7	people	people	NOUN
ijtc-475	263	8	(	(	PUNCT
ijtc-475	263	9	no	no	INTJ
ijtc-475	263	10	.	.	NOUN
ijtc-475	263	11	1	1	NUM
ijtc-475	263	12	)	)	PUNCT
ijtc-475	263	13	.	.	PUNCT
ijtc-475	264	1	https://pjpeu.coe.int/documents/42128013/47261953/053120+study+on+sid+web.pdf/0057379c	https://pjpeu.coe.int/documents/42128013/47261953/053120+study+on+sid+web.pdf/0057379c	ADJ
ijtc-475	264	2	-2180	-2180	NOUN
ijtc-475	264	3	-	-	PUNCT
ijtc-475	264	4	dd3e-7537	dd3e-7537	NOUN
ijtc-475	264	5	-	-	PUNCT
ijtc-475	264	6	71c468f3cf9d	71c468f3cf9d	NUM
ijtc-475	264	7	shnabel	shnabel	NOUN
ijtc-475	264	8	,	,	PUNCT
ijtc-475	264	9	n.	n.	NOUN
ijtc-475	264	10	,	,	PUNCT
ijtc-475	264	11	dovidio	dovidio	NOUN
ijtc-475	264	12	,	,	PUNCT
ijtc-475	264	13	j.	j.	PROPN
ijtc-475	264	14	f.	f.	PROPN
ijtc-475	264	15	,	,	PUNCT
ijtc-475	264	16	&	&	CCONJ
ijtc-475	264	17	levin	levin	PROPN
ijtc-475	264	18	,	,	PUNCT
ijtc-475	264	19	z.	z.	PROPN
ijtc-475	264	20	(	(	PUNCT
ijtc-475	264	21	2016	2016	NUM
ijtc-475	264	22	)	)	PUNCT
ijtc-475	264	23	.	.	PUNCT
ijtc-475	265	1	but	but	CCONJ
ijtc-475	265	2	it	it	PRON
ijtc-475	265	3	’s	’	VERB
ijtc-475	265	4	my	my	PRON
ijtc-475	265	5	right	right	NOUN
ijtc-475	265	6	!	!	PUNCT
ijtc-475	266	1	framing	frame	VERB
ijtc-475	266	2	effects	effect	NOUN
ijtc-475	266	3	on	on	ADP
ijtc-475	266	4	support	support	NOUN
ijtc-475	266	5	for	for	ADP
ijtc-475	266	6	empowering	empower	VERB
ijtc-475	266	7	policies	policy	NOUN
ijtc-475	266	8	.	.	PUNCT
ijtc-475	267	1	journal	journal	NOUN
ijtc-475	267	2	of	of	ADP
ijtc-475	267	3	experimental	experimental	ADJ
ijtc-475	267	4	social	social	ADJ
ijtc-475	267	5	psychology	psychology	NOUN
ijtc-475	267	6	,	,	PUNCT
ijtc-475	267	7	63	63	NUM
ijtc-475	267	8	,	,	PUNCT
ijtc-475	267	9	36–49	36–49	NUM
ijtc-475	267	10	.	.	PUNCT
ijtc-475	268	1	https://doi.org/10.1016/j.jesp.2015.11.007	https://doi.org/10.1016/j.jesp.2015.11.007	VERB
ijtc-475	268	2	silalahi	silalahi	NOUN
ijtc-475	268	3	,	,	PUNCT
ijtc-475	268	4	u.	u.	NOUN
ijtc-475	268	5	(	(	PUNCT
ijtc-475	268	6	2017	2017	NUM
ijtc-475	268	7	)	)	PUNCT
ijtc-475	268	8	.	.	PUNCT
ijtc-475	269	1	metode	metode	PROPN
ijtc-475	269	2	penelitian	penelitian	PROPN
ijtc-475	269	3	sosial	sosial	PROPN
ijtc-475	269	4	(	(	PUNCT
ijtc-475	269	5	a.	a.	NOUN
ijtc-475	269	6	gunarsa	gunarsa	PROPN
ijtc-475	269	7	(	(	PUNCT
ijtc-475	269	8	ed	ed	NOUN
ijtc-475	269	9	.	.	PUNCT
ijtc-475	269	10	)	)	PUNCT
ijtc-475	269	11	;	;	PUNCT
ijtc-475	269	12	4th	4th	ADJ
ijtc-475	269	13	ed	ed	NOUN
ijtc-475	269	14	.	.	PUNCT
ijtc-475	269	15	)	)	PUNCT
ijtc-475	269	16	.	.	PUNCT
ijtc-475	270	1	refika	refika	PROPN
ijtc-475	270	2	aditama	aditama	PROPN
ijtc-475	270	3	.	.	PUNCT
ijtc-475	271	1	https://opac.perpusnas.go.id/detailopac.aspx?id=694081	https://opac.perpusnas.go.id/detailopac.aspx?id=694081	PROPN
ijtc-475	271	2	sugiyono	sugiyono	PROPN
ijtc-475	271	3	.	.	PUNCT
ijtc-475	272	1	(	(	PUNCT
ijtc-475	272	2	2019	2019	NUM
ijtc-475	272	3	)	)	PUNCT
ijtc-475	272	4	.	.	PUNCT
ijtc-475	273	1	metode	metode	PROPN
ijtc-475	273	2	penelitian	penelitian	PROPN
ijtc-475	273	3	kuantitatif	kuantitatif	PROPN
ijtc-475	273	4	,	,	PUNCT
ijtc-475	273	5	kualitatif	kualitatif	PROPN
ijtc-475	273	6	,	,	PUNCT
ijtc-475	273	7	dan	dan	PROPN
ijtc-475	273	8	r&d	r&d	PROPN
ijtc-475	273	9	–	–	PUNCT
ijtc-475	273	10	mpkk	mpkk	NOUN
ijtc-475	273	11	(	(	PUNCT
ijtc-475	273	12	i	i	NOUN
ijtc-475	273	13	)	)	PUNCT
ijtc-475	273	14	.	.	PUNCT
ijtc-475	274	1	alfabeta	alfabeta	PROPN
ijtc-475	274	2	.	.	PUNCT
ijtc-475	275	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-475	276	1	supriatiningsih	supriatiningsih	PROPN
ijtc-475	276	2	,	,	PUNCT
ijtc-475	276	3	&	&	CCONJ
ijtc-475	276	4	jamil	jamil	PROPN
ijtc-475	276	5	,	,	PUNCT
ijtc-475	276	6	f.	f.	PROPN
ijtc-475	276	7	s.	s.	PROPN
ijtc-475	276	8	(	(	PUNCT
ijtc-475	276	9	2021	2021	NUM
ijtc-475	276	10	)	)	PUNCT
ijtc-475	276	11	.	.	PUNCT
ijtc-475	277	1	pengaruh	pengaruh	PROPN
ijtc-475	277	2	kebijakan	kebijakan	PROPN
ijtc-475	277	3	e	e	PROPN
ijtc-475	277	4	-	-	NOUN
ijtc-475	277	5	filing	filing	NOUN
ijtc-475	277	6	,	,	PUNCT
ijtc-475	277	7	sanksi	sanksi	PROPN
ijtc-475	277	8	perpajakan	perpajakan	PROPN
ijtc-475	277	9	dan	dan	PROPN
ijtc-475	277	10	analysis	analysis	NOUN
ijtc-475	277	11	of	of	ADP
ijtc-475	277	12	community	community	NOUN
ijtc-475	277	13	participation	participation	NOUN
ijtc-475	277	14	in	in	ADP
ijtc-475	277	15	paying	pay	VERB
ijtc-475	277	16	motor	motor	NOUN
ijtc-475	277	17	vehicles	vehicle	NOUN
ijtc-475	277	18	tax	tax	NOUN
ijtc-475	277	19	through	through	ADP
ijtc-475	277	20	e	e	ADJ
ijtc-475	277	21	-	-	NOUN
ijtc-475	277	22	samsat	samsat	ADJ
ijtc-475	277	23	service	service	NOUN
ijtc-475	277	24	during	during	ADP
ijtc-475	277	25	covid	covid	PROPN
ijtc-475	277	26	pandemic	pandemic	ADJ
ijtc-475	277	27	at	at	ADP
ijtc-475	277	28	the	the	DET
ijtc-475	277	29	samsat	samsat	NOUN
ijtc-475	277	30	office	office	NOUN
ijtc-475	277	31	in	in	ADP
ijtc-475	277	32	jakarta	jakarta	PROPN
ijtc-475	277	33	utara	utara	PROPN
ijtc-475	277	34	priyono	priyono	PROPN
ijtc-475	277	35	,	,	PUNCT
ijtc-475	277	36	wulandari	wulandari	X
ijtc-475	277	37	,	,	PUNCT
ijtc-475	277	38	rofiyanti	rofiyanti	VERB
ijtc-475	277	39	,	,	PUNCT
ijtc-475	277	40	and	and	CCONJ
ijtc-475	277	41	agustina	agustina	PROPN
ijtc-475	277	42	235	235	NUM
ijtc-475	277	43	|	|	CCONJ
ijtc-475	277	44	ilomata	ilomata	PROPN
ijtc-475	277	45	international	international	ADJ
ijtc-475	277	46	journal	journal	NOUN
ijtc-475	277	47	of	of	ADP
ijtc-475	277	48	tax	tax	PROPN
ijtc-475	277	49	&	&	CCONJ
ijtc-475	277	50	accounting	accounting	PROPN
ijtc-475	277	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-475	277	52	kesadaran	kesadaran	ADJ
ijtc-475	277	53	wajib	wajib	PROPN
ijtc-475	277	54	pajak	pajak	PROPN
ijtc-475	277	55	terhadap	terhadap	PROPN
ijtc-475	277	56	kepatuhan	kepatuhan	PROPN
ijtc-475	277	57	wajib	wajib	PROPN
ijtc-475	277	58	pajak	pajak	PROPN
ijtc-475	277	59	orang	orang	PROPN
ijtc-475	277	60	pribadi	pribadi	PROPN
ijtc-475	277	61	.	.	PUNCT
ijtc-475	278	1	jurnal	jurnal	ADJ
ijtc-475	278	2	ilmiah	ilmiah	PROPN
ijtc-475	278	3	akuntansi	akuntansi	PROPN
ijtc-475	278	4	kesatuan	kesatuan	PROPN
ijtc-475	278	5	,	,	PUNCT
ijtc-475	278	6	9(1	9(1	NUM
ijtc-475	278	7	)	)	PUNCT
ijtc-475	278	8	,	,	PUNCT
ijtc-475	278	9	191–200	191–200	NUM
ijtc-475	278	10	.	.	PUNCT
ijtc-475	279	1	https://doi.org/10.37641/jiakes.v9i1.560	https://doi.org/10.37641/jiakes.v9i1.560	PROPN
ijtc-475	279	2	susanti	susanti	PROPN
ijtc-475	279	3	,	,	PUNCT
ijtc-475	279	4	l.	l.	PROPN
ijtc-475	279	5	,	,	PUNCT
ijtc-475	279	6	&	&	CCONJ
ijtc-475	279	7	ery	ery	PROPN
ijtc-475	279	8	setiawan	setiawan	PROPN
ijtc-475	279	9	,	,	PUNCT
ijtc-475	279	10	p.	p.	NOUN
ijtc-475	279	11	(	(	PUNCT
ijtc-475	279	12	2019	2019	NUM
ijtc-475	279	13	)	)	PUNCT
ijtc-475	279	14	.	.	PUNCT
ijtc-475	280	1	pengaruh	pengaruh	NOUN
ijtc-475	280	2	layanan	layanan	PROPN
ijtc-475	280	3	samsat	samsat	NOUN
ijtc-475	280	4	corner	corner	NOUN
ijtc-475	280	5	,	,	PUNCT
ijtc-475	280	6	kesadaran	kesadaran	VERB
ijtc-475	280	7	wajib	wajib	PROPN
ijtc-475	280	8	pajak	pajak	ADV
ijtc-475	280	9	,	,	PUNCT
ijtc-475	280	10	sosialisasi	sosialisasi	PROPN
ijtc-475	280	11	perpajakan	perpajakan	PROPN
ijtc-475	280	12	dan	dan	PROPN
ijtc-475	280	13	kualitas	kualitas	PROPN
ijtc-475	280	14	pelayanan	pelayanan	VERB
ijtc-475	280	15	pada	pada	PROPN
ijtc-475	280	16	kepatuhan	kepatuhan	PROPN
ijtc-475	280	17	wajib	wajib	PROPN
ijtc-475	280	18	pajak	pajak	PROPN
ijtc-475	280	19	kendaraan	kendaraan	PROPN
ijtc-475	280	20	bermotor	bermotor	NOUN
ijtc-475	280	21	.	.	PUNCT
ijtc-475	281	1	e	e	X
ijtc-475	281	2	-	-	ADJ
ijtc-475	281	3	jurnal	jurnal	ADJ
ijtc-475	281	4	akuntansi	akuntansi	PROPN
ijtc-475	281	5	,	,	PUNCT
ijtc-475	281	6	29(2	29(2	NUM
ijtc-475	281	7	)	)	PUNCT
ijtc-475	281	8	,	,	PUNCT
ijtc-475	281	9	630	630	NUM
ijtc-475	281	10	.	.	PUNCT
ijtc-475	282	1	https://doi.org/10.24843/eja.2019.v29.i02.p11	https://doi.org/10.24843/eja.2019.v29.i02.p11	NOUN
ijtc-475	282	2	tibulca	tibulca	NOUN
ijtc-475	282	3	,	,	PUNCT
ijtc-475	282	4	i.-l	i.-l	NOUN
ijtc-475	282	5	.	.	PUNCT
ijtc-475	283	1	(	(	PUNCT
ijtc-475	283	2	2021	2021	NUM
ijtc-475	283	3	)	)	PUNCT
ijtc-475	283	4	.	.	PUNCT
ijtc-475	284	1	the	the	DET
ijtc-475	284	2	impact	impact	NOUN
ijtc-475	284	3	of	of	ADP
ijtc-475	284	4	the	the	DET
ijtc-475	284	5	covid-19	covid-19	PROPN
ijtc-475	284	6	pandemic	pandemic	NOUN
ijtc-475	284	7	on	on	ADP
ijtc-475	284	8	tax	tax	NOUN
ijtc-475	284	9	revenues	revenue	NOUN
ijtc-475	284	10	in	in	ADP
ijtc-475	284	11	the	the	DET
ijtc-475	284	12	eu	eu	PROPN
ijtc-475	284	13	.	.	PUNCT
ijtc-475	284	14	economic	economic	ADJ
ijtc-475	284	15	research	research	NOUN
ijtc-475	284	16	-	-	PUNCT
ijtc-475	284	17	ekonomska	ekonomska	ADJ
ijtc-475	284	18	istraživanja	istraživanja	NOUN
ijtc-475	284	19	,	,	PUNCT
ijtc-475	284	20	1–18	1–18	PROPN
ijtc-475	284	21	.	.	PUNCT
ijtc-475	285	1	https://doi.org/10.1080/1331677x.2021.1954967	https://doi.org/10.1080/1331677x.2021.1954967	PROPN
ijtc-475	285	2	utina	utina	PROPN
ijtc-475	285	3	,	,	PUNCT
ijtc-475	285	4	n.	n.	NOUN
ijtc-475	285	5	,	,	PUNCT
ijtc-475	285	6	&	&	CCONJ
ijtc-475	285	7	gobel	gobel	PROPN
ijtc-475	285	8	,	,	PUNCT
ijtc-475	285	9	l.	l.	PROPN
ijtc-475	285	10	van	van	PROPN
ijtc-475	285	11	.	.	PUNCT
ijtc-475	285	12	(	(	PUNCT
ijtc-475	285	13	2020	2020	NUM
ijtc-475	285	14	)	)	PUNCT
ijtc-475	285	15	.	.	PUNCT
ijtc-475	286	1	proses	proses	PROPN
ijtc-475	286	2	pelayanan	pelayanan	PROPN
ijtc-475	286	3	pengurusan	pengurusan	ADJ
ijtc-475	286	4	pajak	pajak	ADV
ijtc-475	286	5	kendaraan	kendaraan	PROPN
ijtc-475	286	6	bermotor	bermotor	PROPN
ijtc-475	286	7	di	di	PROPN
ijtc-475	286	8	kantor	kantor	PROPN
ijtc-475	286	9	samsat	samsat	PROPN
ijtc-475	286	10	kabupaten	kabupaten	PROPN
ijtc-475	286	11	bone	bone	PROPN
ijtc-475	286	12	bolango	bolango	PROPN
ijtc-475	286	13	.	.	PUNCT
ijtc-475	287	1	publik	publik	PROPN
ijtc-475	287	2	:	:	PUNCT
ijtc-475	287	3	jurnal	jurnal	ADJ
ijtc-475	287	4	manajemen	manajeman	NOUN
ijtc-475	287	5	sumber	sumber	PROPN
ijtc-475	287	6	daya	daya	PROPN
ijtc-475	287	7	manusia	manusia	PROPN
ijtc-475	287	8	,	,	PUNCT
ijtc-475	287	9	administrasi	administrasi	NOUN
ijtc-475	287	10	dan	dan	PROPN
ijtc-475	287	11	pelayanan	pelayanan	PROPN
ijtc-475	287	12	publik	publik	NOUN
ijtc-475	287	13	,	,	PUNCT
ijtc-475	287	14	6(1	6(1	NUM
ijtc-475	287	15	)	)	PUNCT
ijtc-475	287	16	,	,	PUNCT
ijtc-475	287	17	23–33	23–33	NUM
ijtc-475	287	18	.	.	PUNCT
ijtc-475	288	1	https://doi.org/10.37606/publik.v6i1.21	https://doi.org/10.37606/publik.v6i1.21	PROPN
ijtc-475	288	2	van	van	PROPN
ijtc-475	288	3	de	de	PROPN
ijtc-475	288	4	pol	pol	PROPN
ijtc-475	288	5	,	,	PUNCT
ijtc-475	288	6	j.	j.	PROPN
ijtc-475	288	7	m.	m.	PROPN
ijtc-475	288	8	,	,	PUNCT
ijtc-475	288	9	van	van	PROPN
ijtc-475	288	10	dijk	dijk	PROPN
ijtc-475	288	11	,	,	PUNCT
ijtc-475	288	12	l.	l.	PROPN
ijtc-475	288	13	,	,	PUNCT
ijtc-475	288	14	koster	koster	PROPN
ijtc-475	288	15	,	,	PUNCT
ijtc-475	288	16	e.	e.	PROPN
ijtc-475	288	17	s.	s.	PROPN
ijtc-475	288	18	,	,	PUNCT
ijtc-475	288	19	de	de	PROPN
ijtc-475	288	20	jong	jong	PROPN
ijtc-475	288	21	,	,	PUNCT
ijtc-475	288	22	j.	j.	PROPN
ijtc-475	288	23	,	,	PUNCT
ijtc-475	288	24	&	&	CCONJ
ijtc-475	288	25	bouvy	bouvy	ADJ
ijtc-475	288	26	,	,	PUNCT
ijtc-475	288	27	m.	m.	NOUN
ijtc-475	288	28	l.	l.	PROPN
ijtc-475	288	29	(	(	PUNCT
ijtc-475	288	30	2021	2021	NUM
ijtc-475	288	31	)	)	PUNCT
ijtc-475	288	32	.	.	PUNCT
ijtc-475	289	1	how	how	SCONJ
ijtc-475	289	2	does	do	AUX
ijtc-475	289	3	the	the	DET
ijtc-475	289	4	general	general	ADJ
ijtc-475	289	5	public	public	ADJ
ijtc-475	289	6	balance	balance	NOUN
ijtc-475	289	7	convenience	convenience	NOUN
ijtc-475	289	8	and	and	CCONJ
ijtc-475	289	9	cognitive	cognitive	ADJ
ijtc-475	289	10	pharmaceutical	pharmaceutical	NOUN
ijtc-475	289	11	services	service	NOUN
ijtc-475	289	12	in	in	ADP
ijtc-475	289	13	community	community	NOUN
ijtc-475	289	14	pharmacy	pharmacy	NOUN
ijtc-475	289	15	practice	practice	NOUN
ijtc-475	289	16	.	.	PUNCT
ijtc-475	290	1	research	research	NOUN
ijtc-475	290	2	in	in	ADP
ijtc-475	290	3	social	social	ADJ
ijtc-475	290	4	and	and	CCONJ
ijtc-475	290	5	administrative	administrative	ADJ
ijtc-475	290	6	pharmacy	pharmacy	NOUN
ijtc-475	290	7	,	,	PUNCT
ijtc-475	290	8	17(3	17(3	NUM
ijtc-475	290	9	)	)	PUNCT
ijtc-475	290	10	,	,	PUNCT
ijtc-475	290	11	606–612	606–612	NUM
ijtc-475	290	12	.	.	PUNCT
ijtc-475	291	1	https://doi.org/10.1016/j.sapharm.2020.05.014	https://doi.org/10.1016/j.sapharm.2020.05.014	PROPN
ijtc-475	291	2	vlasova	vlasova	PROPN
ijtc-475	291	3	,	,	PUNCT
ijtc-475	291	4	v.	v.	PROPN
ijtc-475	291	5	(	(	PUNCT
ijtc-475	291	6	2021	2021	NUM
ijtc-475	291	7	)	)	PUNCT
ijtc-475	291	8	.	.	PUNCT
ijtc-475	292	1	industry	industry	NOUN
ijtc-475	292	2	-	-	PUNCT
ijtc-475	292	3	science	science	NOUN
ijtc-475	292	4	cooperation	cooperation	NOUN
ijtc-475	292	5	and	and	CCONJ
ijtc-475	292	6	public	public	ADJ
ijtc-475	292	7	policy	policy	NOUN
ijtc-475	292	8	instruments	instrument	NOUN
ijtc-475	292	9	utilization	utilization	NOUN
ijtc-475	292	10	in	in	ADP
ijtc-475	292	11	the	the	DET
ijtc-475	292	12	private	private	ADJ
ijtc-475	292	13	sector	sector	NOUN
ijtc-475	292	14	.	.	PUNCT
ijtc-475	293	1	journal	journal	PROPN
ijtc-475	293	2	of	of	ADP
ijtc-475	293	3	business	business	NOUN
ijtc-475	293	4	research	research	NOUN
ijtc-475	293	5	,	,	PUNCT
ijtc-475	293	6	124	124	NUM
ijtc-475	293	7	,	,	PUNCT
ijtc-475	293	8	519–528	519–528	NUM
ijtc-475	293	9	.	.	PUNCT
ijtc-475	294	1	https://doi.org/10.1016/j.jbusres.2020.10.072	https://doi.org/10.1016/j.jbusres.2020.10.072	NOUN
ijtc-475	294	2	wulandari	wulandari	ADJ
ijtc-475	294	3	,	,	PUNCT
ijtc-475	294	4	d.	d.	PROPN
ijtc-475	294	5	s.	s.	PROPN
ijtc-475	294	6	(	(	PUNCT
ijtc-475	294	7	2021	2021	NUM
ijtc-475	294	8	)	)	PUNCT
ijtc-475	294	9	.	.	PUNCT
ijtc-475	295	1	digitalisasi	digitalisasi	PROPN
ijtc-475	295	2	sistem	sistem	PROPN
ijtc-475	295	3	administrasi	administrasi	PROPN
ijtc-475	295	4	perpajakan	perpajakan	PROPN
ijtc-475	295	5	dan	dan	PROPN
ijtc-475	296	1	biaya	biaya	PROPN
ijtc-475	296	2	kepatuhan	kepatuhan	PROPN
ijtc-475	296	3	pajak	pajak	PROPN
ijtc-475	296	4	terhadap	terhadap	PROPN
ijtc-475	296	5	kepatuhan	kepatuhan	PROPN
ijtc-475	296	6	wajib	wajib	PROPN
ijtc-475	296	7	pajak	pajak	PROPN
ijtc-475	296	8	orang	orang	PROPN
ijtc-475	296	9	pribadi	pribadi	PROPN
ijtc-475	296	10	.	.	PUNCT
ijtc-475	297	1	journal	journal	PROPN
ijtc-475	297	2	of	of	ADP
ijtc-475	297	3	accounting	accounting	NOUN
ijtc-475	297	4	science	science	NOUN
ijtc-475	297	5	,	,	PUNCT
ijtc-475	297	6	5(1	5(1	NUM
ijtc-475	297	7	)	)	PUNCT
ijtc-475	297	8	,	,	PUNCT
ijtc-475	297	9	36–70	36–70	NUM
ijtc-475	297	10	.	.	PUNCT
ijtc-475	298	1	https://jas.umsida.ac.id/index.php/jas/article/view/1131	https://jas.umsida.ac.id/index.php/jas/article/view/1131	PROPN
ijtc-475	298	2	yang	yang	PROPN
ijtc-475	298	3	,	,	PUNCT
ijtc-475	298	4	h.	h.	PROPN
ijtc-475	298	5	,	,	PUNCT
ijtc-475	298	6	bai	bai	PROPN
ijtc-475	298	7	,	,	PUNCT
ijtc-475	298	8	y.	y.	PROPN
ijtc-475	298	9	,	,	PUNCT
ijtc-475	298	10	guo	guo	PROPN
ijtc-475	298	11	,	,	PUNCT
ijtc-475	298	12	j.	j.	PROPN
ijtc-475	298	13	,	,	PUNCT
ijtc-475	298	14	zeng	zeng	PROPN
ijtc-475	298	15	,	,	PUNCT
ijtc-475	298	16	z.	z.	PROPN
ijtc-475	298	17	,	,	PUNCT
ijtc-475	298	18	&	&	CCONJ
ijtc-475	298	19	mi	mi	PROPN
ijtc-475	298	20	,	,	PUNCT
ijtc-475	298	21	f.	f.	PROPN
ijtc-475	298	22	(	(	PUNCT
ijtc-475	298	23	2022	2022	NUM
ijtc-475	298	24	)	)	PUNCT
ijtc-475	298	25	.	.	PUNCT
ijtc-475	299	1	does	do	AUX
ijtc-475	299	2	energy	energy	NOUN
ijtc-475	299	3	tax	tax	NOUN
ijtc-475	299	4	subsidy	subsidy	NOUN
ijtc-475	299	5	policy	policy	NOUN
ijtc-475	299	6	promote	promote	VERB
ijtc-475	299	7	the	the	DET
ijtc-475	299	8	development	development	NOUN
ijtc-475	299	9	of	of	ADP
ijtc-475	299	10	the	the	DET
ijtc-475	299	11	biomass	biomass	NOUN
ijtc-475	299	12	energy	energy	NOUN
ijtc-475	299	13	industry	industry	NOUN
ijtc-475	299	14	?	?	PUNCT
ijtc-475	300	1	a	a	DET
ijtc-475	300	2	case	case	NOUN
ijtc-475	300	3	of	of	ADP
ijtc-475	300	4	densified	densifie	VERB
ijtc-475	300	5	biomass	biomass	NOUN
ijtc-475	300	6	fuel	fuel	NOUN
ijtc-475	300	7	industry	industry	NOUN
ijtc-475	300	8	in	in	ADP
ijtc-475	300	9	china	china	PROPN
ijtc-475	300	10	.	.	PUNCT
ijtc-475	301	1	energy	energy	NOUN
ijtc-475	301	2	reports	report	NOUN
ijtc-475	301	3	,	,	PUNCT
ijtc-475	301	4	8	8	NUM
ijtc-475	301	5	,	,	PUNCT
ijtc-475	301	6	6887–6900	6887–6900	NUM
ijtc-475	301	7	.	.	PUNCT
ijtc-475	302	1	https://doi.org/10.1016/j.egyr.2022.04.080	https://doi.org/10.1016/j.egyr.2022.04.080	NOUN