id	sid	tid	token	lemma	pos
ijtc-476	1	1	the	the	DET
ijtc-476	1	2	illomata	illomata	PROPN
ijtc-476	1	3	international	international	PROPN
ijtc-476	1	4	journal	journal	PROPN
ijtc-476	1	5	of	of	ADP
ijtc-476	1	6	management	management	NOUN
ijtc-476	1	7	ilomata	ilomata	PROPN
ijtc-476	1	8	international	international	ADJ
ijtc-476	1	9	journal	journal	NOUN
ijtc-476	1	10	of	of	ADP
ijtc-476	1	11	tax	tax	PROPN
ijtc-476	1	12	&	&	CCONJ
ijtc-476	1	13	accounting	account	VERB
ijtc-476	1	14	p	p	PROPN
ijtc-476	1	15	-	-	PUNCT
ijtc-476	1	16	issn	issn	NOUN
ijtc-476	1	17	:	:	PUNCT
ijtc-476	1	18	2714	2714	NUM
ijtc-476	1	19	-	-	SYM
ijtc-476	1	20	9838	9838	NUM
ijtc-476	1	21	;	;	PUNCT
ijtc-476	1	22	e	e	X
ijtc-476	1	23	-	-	PUNCT
ijtc-476	1	24	issn	issn	NOUN
ijtc-476	1	25	:	:	PUNCT
ijtc-476	1	26	2714	2714	NUM
ijtc-476	1	27	-	-	SYM
ijtc-476	1	28	9846	9846	NUM
ijtc-476	1	29	volume	volume	NOUN
ijtc-476	1	30	3	3	NUM
ijtc-476	1	31	,	,	PUNCT
ijtc-476	1	32	issue	issue	NOUN
ijtc-476	1	33	2	2	NUM
ijtc-476	1	34	april	april	PROPN
ijtc-476	1	35	2022	2022	NUM
ijtc-476	1	36	page	page	NOUN
ijtc-476	2	1	no	no	NOUN
ijtc-476	2	2	.	.	NOUN
ijtc-476	3	1	215	215	NUM
ijtc-476	3	2	-	-	SYM
ijtc-476	3	3	225	225	NUM
ijtc-476	3	4	215|	215|	NUM
ijtc-476	3	5	ilomata	ilomata	NOUN
ijtc-476	3	6	international	international	ADJ
ijtc-476	3	7	journal	journal	NOUN
ijtc-476	3	8	of	of	ADP
ijtc-476	3	9	tax	tax	PROPN
ijtc-476	3	10	&	&	CCONJ
ijtc-476	3	11	accounting	account	VERB
ijtc-476	3	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-476	3	13	evaluation	evaluation	NOUN
ijtc-476	3	14	of	of	ADP
ijtc-476	3	15	the	the	DET
ijtc-476	3	16	implementation	implementation	NOUN
ijtc-476	3	17	of	of	ADP
ijtc-476	3	18	tax	tax	NOUN
ijtc-476	3	19	incentive	incentive	NOUN
ijtc-476	3	20	policy	policy	NOUN
ijtc-476	3	21	for	for	ADP
ijtc-476	3	22	small	small	ADJ
ijtc-476	3	23	and	and	CCONJ
ijtc-476	3	24	medium	medium	ADJ
ijtc-476	3	25	enterprises	enterprise	NOUN
ijtc-476	3	26	affected	affect	VERB
ijtc-476	3	27	by	by	ADP
ijtc-476	3	28	the	the	DET
ijtc-476	3	29	covid-19	covid-19	PROPN
ijtc-476	3	30	pandemic	pandemic	NOUN
ijtc-476	3	31	at	at	ADP
ijtc-476	3	32	the	the	DET
ijtc-476	3	33	tax	tax	NOUN
ijtc-476	3	34	service	service	NOUN
ijtc-476	3	35	office	office	NOUN
ijtc-476	3	36	pratama	pratama	NOUN
ijtc-476	3	37	koja	koja	PROPN
ijtc-476	3	38	utara	utara	PROPN
ijtc-476	3	39	jakarta	jakarta	PROPN
ijtc-476	3	40	winda	winda	PROPN
ijtc-476	3	41	wulandari1	wulandari1	PROPN
ijtc-476	3	42	,	,	PUNCT
ijtc-476	3	43	fransiskus	fransisku	NOUN
ijtc-476	3	44	christanto	christanto	VERB
ijtc-476	3	45	kia	kia	PROPN
ijtc-476	3	46	teron2	teron2	PROPN
ijtc-476	3	47	,	,	PUNCT
ijtc-476	3	48	dwi	dwi	PROPN
ijtc-476	3	49	agustina3	agustina3	PROPN
ijtc-476	3	50	,	,	PUNCT
ijtc-476	3	51	eka	eka	PROPN
ijtc-476	3	52	rofiyanti4	rofiyanti4	VERB
ijtc-476	3	53	1234institut	1234institut	NUM
ijtc-476	3	54	ilmu	ilmu	PROPN
ijtc-476	3	55	sosial	sosial	PROPN
ijtc-476	3	56	dan	dan	PROPN
ijtc-476	3	57	manajemen	manajemen	PROPN
ijtc-476	3	58	stiami	stiami	PROPN
ijtc-476	3	59	,	,	PUNCT
ijtc-476	3	60	indonesia	indonesia	PROPN
ijtc-476	3	61	correspondent	correspondent	NOUN
ijtc-476	3	62	:	:	PUNCT
ijtc-476	3	63	rofiyanti.ekasumarn0@gmail.com4	rofiyanti.ekasumarn0@gmail.com4	NUM
ijtc-476	3	64	received	receive	VERB
ijtc-476	3	65	:	:	PUNCT
ijtc-476	3	66	february	february	PROPN
ijtc-476	3	67	25	25	NUM
ijtc-476	3	68	,	,	PUNCT
ijtc-476	3	69	2022	2022	NUM
ijtc-476	3	70	accepted	accept	VERB
ijtc-476	3	71	:	:	PUNCT
ijtc-476	3	72	april	april	PROPN
ijtc-476	3	73	15	15	NUM
ijtc-476	3	74	,	,	PUNCT
ijtc-476	3	75	2022	2022	NUM
ijtc-476	3	76	published	publish	VERB
ijtc-476	3	77	:	:	PUNCT
ijtc-476	3	78	april	april	PROPN
ijtc-476	3	79	30	30	NUM
ijtc-476	3	80	,	,	PUNCT
ijtc-476	3	81	2022	2022	NUM
ijtc-476	3	82	citation	citation	NOUN
ijtc-476	3	83	:	:	PUNCT
ijtc-476	3	84	wulandari	wulandari	PROPN
ijtc-476	3	85	,	,	PUNCT
ijtc-476	3	86	w.	w.	PROPN
ijtc-476	3	87	,	,	PUNCT
ijtc-476	3	88	teron	teron	PROPN
ijtc-476	3	89	,	,	PUNCT
ijtc-476	3	90	f	f	PROPN
ijtc-476	3	91	,	,	PUNCT
ijtc-476	3	92	c	c	PROPN
ijtc-476	3	93	,	,	PUNCT
ijtc-476	3	94	k.	k.	PROPN
ijtc-476	3	95	,	,	PUNCT
ijtc-476	3	96	agustina	agustina	PROPN
ijtc-476	3	97	,	,	PUNCT
ijtc-476	3	98	d.	d.	PROPN
ijtc-476	3	99	,	,	PUNCT
ijtc-476	3	100	rofiyanti	rofiyanti	PROPN
ijtc-476	3	101	,	,	PUNCT
ijtc-476	3	102	e.	e.	PROPN
ijtc-476	3	103	(	(	PUNCT
ijtc-476	3	104	2022	2022	NUM
ijtc-476	3	105	)	)	PUNCT
ijtc-476	3	106	.	.	PUNCT
ijtc-476	4	1	evaluation	evaluation	NOUN
ijtc-476	4	2	of	of	ADP
ijtc-476	4	3	the	the	DET
ijtc-476	4	4	implementation	implementation	NOUN
ijtc-476	4	5	of	of	ADP
ijtc-476	4	6	tax	tax	NOUN
ijtc-476	4	7	incentive	incentive	NOUN
ijtc-476	4	8	policy	policy	NOUN
ijtc-476	4	9	for	for	ADP
ijtc-476	4	10	small	small	ADJ
ijtc-476	4	11	and	and	CCONJ
ijtc-476	4	12	medium	medium	ADJ
ijtc-476	4	13	enterprises	enterprise	NOUN
ijtc-476	4	14	affected	affect	VERB
ijtc-476	4	15	by	by	ADP
ijtc-476	4	16	the	the	DET
ijtc-476	4	17	covid-19	covid-19	PROPN
ijtc-476	4	18	pandemic	pandemic	NOUN
ijtc-476	4	19	at	at	ADP
ijtc-476	4	20	the	the	DET
ijtc-476	4	21	tax	tax	NOUN
ijtc-476	4	22	service	service	NOUN
ijtc-476	4	23	office	office	NOUN
ijtc-476	4	24	pratama	pratama	NOUN
ijtc-476	4	25	koja	koja	PROPN
ijtc-476	4	26	utara	utara	PROPN
ijtc-476	4	27	jakarta	jakarta	PROPN
ijtc-476	4	28	.	.	PUNCT
ijtc-476	5	1	ilomata	ilomata	PROPN
ijtc-476	5	2	international	international	ADJ
ijtc-476	5	3	journal	journal	NOUN
ijtc-476	5	4	of	of	ADP
ijtc-476	5	5	tax	tax	NOUN
ijtc-476	5	6	and	and	CCONJ
ijtc-476	5	7	accounting	accounting	NOUN
ijtc-476	5	8	,	,	PUNCT
ijtc-476	5	9	3(2	3(2	NUM
ijtc-476	5	10	)	)	PUNCT
ijtc-476	5	11	,	,	PUNCT
ijtc-476	5	12	215	215	NUM
ijtc-476	5	13	-	-	SYM
ijtc-476	5	14	225	225	NUM
ijtc-476	5	15	.	.	PUNCT
ijtc-476	6	1	https://doi.org/10.52728/ijtc.v3i2.476	https://doi.org/10.52728/ijtc.v3i2.476	NUM
ijtc-476	6	2	abstract	abstract	NOUN
ijtc-476	6	3	:	:	PUNCT
ijtc-476	6	4	the	the	DET
ijtc-476	6	5	covid	covid	PROPN
ijtc-476	6	6	19	19	NUM
ijtc-476	6	7	pandemic	pandemic	NOUN
ijtc-476	6	8	in	in	ADP
ijtc-476	6	9	almost	almost	ADV
ijtc-476	6	10	all	all	PRON
ijtc-476	6	11	countries	country	NOUN
ijtc-476	6	12	,	,	PUNCT
ijtc-476	6	13	including	include	VERB
ijtc-476	6	14	indonesia	indonesia	PROPN
ijtc-476	6	15	,	,	PUNCT
ijtc-476	6	16	has	have	AUX
ijtc-476	6	17	negatively	negatively	ADV
ijtc-476	6	18	impacted	impact	VERB
ijtc-476	6	19	the	the	DET
ijtc-476	6	20	economic	economic	ADJ
ijtc-476	6	21	sector	sector	NOUN
ijtc-476	6	22	,	,	PUNCT
ijtc-476	6	23	especially	especially	ADV
ijtc-476	6	24	the	the	DET
ijtc-476	6	25	msme	msme	NOUN
ijtc-476	6	26	business	business	NOUN
ijtc-476	6	27	.	.	PUNCT
ijtc-476	7	1	the	the	DET
ijtc-476	7	2	government	government	NOUN
ijtc-476	7	3	has	have	AUX
ijtc-476	7	4	made	make	VERB
ijtc-476	7	5	various	various	ADJ
ijtc-476	7	6	efforts	effort	NOUN
ijtc-476	7	7	to	to	PART
ijtc-476	7	8	restore	restore	VERB
ijtc-476	7	9	the	the	DET
ijtc-476	7	10	indonesian	indonesian	ADJ
ijtc-476	7	11	economy	economy	NOUN
ijtc-476	7	12	.	.	PUNCT
ijtc-476	8	1	through	through	ADP
ijtc-476	8	2	the	the	DET
ijtc-476	8	3	directorate	directorate	ADJ
ijtc-476	8	4	general	general	NOUN
ijtc-476	8	5	of	of	ADP
ijtc-476	8	6	taxes	taxis	NOUN
ijtc-476	8	7	,	,	PUNCT
ijtc-476	8	8	under	under	ADP
ijtc-476	8	9	the	the	DET
ijtc-476	8	10	authority	authority	NOUN
ijtc-476	8	11	of	of	ADP
ijtc-476	8	12	the	the	DET
ijtc-476	8	13	ministry	ministry	PROPN
ijtc-476	8	14	of	of	ADP
ijtc-476	8	15	finance	finance	PROPN
ijtc-476	8	16	,	,	PUNCT
ijtc-476	8	17	the	the	DET
ijtc-476	8	18	government	government	NOUN
ijtc-476	8	19	decided	decide	VERB
ijtc-476	8	20	to	to	PART
ijtc-476	8	21	provide	provide	VERB
ijtc-476	8	22	tax	tax	NOUN
ijtc-476	8	23	incentives	incentive	NOUN
ijtc-476	8	24	for	for	ADP
ijtc-476	8	25	taxpayers	taxpayer	NOUN
ijtc-476	8	26	affected	affect	VERB
ijtc-476	8	27	by	by	ADP
ijtc-476	8	28	the	the	DET
ijtc-476	8	29	covid	covid	PROPN
ijtc-476	8	30	19	19	NUM
ijtc-476	8	31	pandemic	pandemic	NOUN
ijtc-476	8	32	.	.	PUNCT
ijtc-476	9	1	this	this	DET
ijtc-476	9	2	final	final	ADJ
ijtc-476	9	3	income	income	NOUN
ijtc-476	9	4	tax	tax	NOUN
ijtc-476	9	5	incentive	incentive	NOUN
ijtc-476	9	6	is	be	AUX
ijtc-476	9	7	based	base	VERB
ijtc-476	9	8	on	on	ADP
ijtc-476	9	9	the	the	DET
ijtc-476	9	10	regulation	regulation	NOUN
ijtc-476	9	11	of	of	ADP
ijtc-476	9	12	the	the	DET
ijtc-476	9	13	minister	minister	NOUN
ijtc-476	9	14	of	of	ADP
ijtc-476	9	15	finance	finance	NOUN
ijtc-476	9	16	of	of	ADP
ijtc-476	9	17	the	the	DET
ijtc-476	9	18	republic	republic	NOUN
ijtc-476	9	19	of	of	ADP
ijtc-476	9	20	indonesia	indonesia	PROPN
ijtc-476	9	21	no	no	PROPN
ijtc-476	9	22	.	.	PROPN
ijtc-476	10	1	44	44	NUM
ijtc-476	10	2	pmk/03/2020	pmk/03/2020	NOUN
ijtc-476	10	3	.	.	PUNCT
ijtc-476	11	1	this	this	DET
ijtc-476	11	2	regulation	regulation	NOUN
ijtc-476	11	3	focuses	focus	VERB
ijtc-476	11	4	on	on	ADP
ijtc-476	11	5	small	small	ADJ
ijtc-476	11	6	and	and	CCONJ
ijtc-476	11	7	medium	medium	ADJ
ijtc-476	11	8	enterprises	enterprise	NOUN
ijtc-476	11	9	.	.	PUNCT
ijtc-476	12	1	taxes	taxis	NOUN
ijtc-476	12	2	are	be	AUX
ijtc-476	12	3	usually	usually	ADV
ijtc-476	12	4	0.5	0.5	NUM
ijtc-476	12	5	%	%	NOUN
ijtc-476	12	6	of	of	ADP
ijtc-476	12	7	gross	gross	ADJ
ijtc-476	12	8	income	income	NOUN
ijtc-476	12	9	that	that	PRON
ijtc-476	12	10	is	be	AUX
ijtc-476	12	11	self	self	NOUN
ijtc-476	12	12	-	-	PUNCT
ijtc-476	12	13	paid	pay	VERB
ijtc-476	12	14	or	or	CCONJ
ijtc-476	12	15	deducted	deduct	VERB
ijtc-476	12	16	or	or	CCONJ
ijtc-476	12	17	collected	collect	VERB
ijtc-476	12	18	by	by	ADP
ijtc-476	12	19	withholders	withholder	NOUN
ijtc-476	12	20	or	or	CCONJ
ijtc-476	12	21	collectors	collector	NOUN
ijtc-476	12	22	.	.	PUNCT
ijtc-476	13	1	however	however	ADV
ijtc-476	13	2	,	,	PUNCT
ijtc-476	13	3	with	with	ADP
ijtc-476	13	4	pmk44	pmk44	PROPN
ijtc-476	13	5	/	/	SYM
ijtc-476	13	6	pmk.03/2020	pmk.03/2020	NOUN
ijtc-476	13	7	,	,	PUNCT
ijtc-476	13	8	the	the	DET
ijtc-476	13	9	tax	tax	NOUN
ijtc-476	13	10	is	be	AUX
ijtc-476	13	11	borne	bear	VERB
ijtc-476	13	12	by	by	ADP
ijtc-476	13	13	the	the	DET
ijtc-476	13	14	government	government	NOUN
ijtc-476	13	15	,	,	PUNCT
ijtc-476	13	16	which	which	PRON
ijtc-476	13	17	means	mean	VERB
ijtc-476	13	18	that	that	SCONJ
ijtc-476	13	19	the	the	DET
ijtc-476	13	20	income	income	NOUN
ijtc-476	13	21	is	be	AUX
ijtc-476	13	22	not	not	PART
ijtc-476	13	23	subjected	subject	VERB
ijtc-476	13	24	to	to	ADP
ijtc-476	13	25	tax	tax	NOUN
ijtc-476	13	26	from	from	ADP
ijtc-476	13	27	april	april	PROPN
ijtc-476	13	28	2020	2020	NUM
ijtc-476	13	29	to	to	ADP
ijtc-476	13	30	december	december	PROPN
ijtc-476	13	31	2020	2020	NUM
ijtc-476	13	32	.	.	PUNCT
ijtc-476	14	1	this	this	DET
ijtc-476	14	2	study	study	NOUN
ijtc-476	14	3	used	use	VERB
ijtc-476	14	4	a	a	DET
ijtc-476	14	5	descriptive	descriptive	ADJ
ijtc-476	14	6	method	method	NOUN
ijtc-476	14	7	.	.	PUNCT
ijtc-476	15	1	the	the	DET
ijtc-476	15	2	data	datum	NOUN
ijtc-476	15	3	was	be	AUX
ijtc-476	15	4	collected	collect	VERB
ijtc-476	15	5	through	through	ADP
ijtc-476	15	6	a	a	DET
ijtc-476	15	7	literature	literature	NOUN
ijtc-476	15	8	study	study	NOUN
ijtc-476	15	9	where	where	SCONJ
ijtc-476	15	10	the	the	DET
ijtc-476	15	11	author	author	NOUN
ijtc-476	15	12	evaluated	evaluate	VERB
ijtc-476	15	13	the	the	DET
ijtc-476	15	14	implementation	implementation	NOUN
ijtc-476	15	15	of	of	ADP
ijtc-476	15	16	government	government	NOUN
ijtc-476	15	17	regulatory	regulatory	ADJ
ijtc-476	15	18	policies	policy	NOUN
ijtc-476	15	19	regarding	regard	VERB
ijtc-476	15	20	applying	apply	VERB
ijtc-476	15	21	tax	tax	NOUN
ijtc-476	15	22	incentives	incentive	NOUN
ijtc-476	15	23	for	for	ADP
ijtc-476	15	24	msmes	msme	NOUN
ijtc-476	15	25	affected	affect	VERB
ijtc-476	15	26	by	by	ADP
ijtc-476	15	27	covid-19	covid-19	PROPN
ijtc-476	15	28	.	.	PUNCT
ijtc-476	16	1	the	the	DET
ijtc-476	16	2	purpose	purpose	NOUN
ijtc-476	16	3	of	of	ADP
ijtc-476	16	4	providing	provide	VERB
ijtc-476	16	5	tax	tax	NOUN
ijtc-476	16	6	incentives	incentive	NOUN
ijtc-476	16	7	to	to	ADP
ijtc-476	16	8	msmes	msme	NOUN
ijtc-476	16	9	is	be	AUX
ijtc-476	16	10	to	to	PART
ijtc-476	16	11	reduce	reduce	VERB
ijtc-476	16	12	their	their	PRON
ijtc-476	16	13	difficulty	difficulty	NOUN
ijtc-476	16	14	in	in	ADP
ijtc-476	16	15	meeting	meet	VERB
ijtc-476	16	16	operational	operational	ADJ
ijtc-476	16	17	costs	cost	NOUN
ijtc-476	16	18	or	or	CCONJ
ijtc-476	16	19	expenses	expense	NOUN
ijtc-476	16	20	so	so	SCONJ
ijtc-476	16	21	that	that	SCONJ
ijtc-476	16	22	msmes	msme	NOUN
ijtc-476	16	23	can	can	AUX
ijtc-476	16	24	survive	survive	VERB
ijtc-476	16	25	during	during	ADP
ijtc-476	16	26	the	the	DET
ijtc-476	16	27	pandemic	pandemic	ADJ
ijtc-476	16	28	,	,	PUNCT
ijtc-476	16	29	as	as	ADV
ijtc-476	16	30	well	well	ADV
ijtc-476	16	31	as	as	ADP
ijtc-476	16	32	save	save	VERB
ijtc-476	16	33	the	the	DET
ijtc-476	16	34	national	national	ADJ
ijtc-476	16	35	economy	economy	NOUN
ijtc-476	16	36	and	and	CCONJ
ijtc-476	16	37	maintain	maintain	VERB
ijtc-476	16	38	financial	financial	ADJ
ijtc-476	16	39	system	system	NOUN
ijtc-476	16	40	stability	stability	NOUN
ijtc-476	16	41	.	.	PUNCT
ijtc-476	17	1	the	the	DET
ijtc-476	17	2	study	study	NOUN
ijtc-476	17	3	results	result	NOUN
ijtc-476	17	4	show	show	VERB
ijtc-476	17	5	that	that	SCONJ
ijtc-476	17	6	tax	tax	NOUN
ijtc-476	17	7	incentives	incentive	NOUN
ijtc-476	17	8	and	and	CCONJ
ijtc-476	17	9	relaxation	relaxation	NOUN
ijtc-476	17	10	and	and	CCONJ
ijtc-476	17	11	the	the	DET
ijtc-476	17	12	provision	provision	NOUN
ijtc-476	17	13	of	of	ADP
ijtc-476	17	14	tax	tax	NOUN
ijtc-476	17	15	incentives	incentive	NOUN
ijtc-476	17	16	to	to	ADP
ijtc-476	17	17	the	the	DET
ijtc-476	17	18	beneficiary	beneficiary	NOUN
ijtc-476	17	19	sector	sector	NOUN
ijtc-476	17	20	msme	msme	NOUN
ijtc-476	17	21	are	be	AUX
ijtc-476	17	22	productive	productive	ADJ
ijtc-476	17	23	and	and	CCONJ
ijtc-476	17	24	able	able	ADJ
ijtc-476	17	25	to	to	PART
ijtc-476	17	26	support	support	VERB
ijtc-476	17	27	the	the	DET
ijtc-476	17	28	recovery	recovery	NOUN
ijtc-476	17	29	of	of	ADP
ijtc-476	17	30	the	the	DET
ijtc-476	17	31	national	national	ADJ
ijtc-476	17	32	economy	economy	NOUN
ijtc-476	17	33	.	.	PUNCT
ijtc-476	18	1	these	these	DET
ijtc-476	18	2	programs	program	NOUN
ijtc-476	18	3	and	and	CCONJ
ijtc-476	18	4	tactical	tactical	ADJ
ijtc-476	18	5	steps	step	NOUN
ijtc-476	18	6	ensure	ensure	VERB
ijtc-476	18	7	that	that	SCONJ
ijtc-476	18	8	economic	economic	ADJ
ijtc-476	18	9	growth	growth	NOUN
ijtc-476	18	10	is	be	AUX
ijtc-476	18	11	maintained	maintain	VERB
ijtc-476	18	12	even	even	ADV
ijtc-476	18	13	though	though	SCONJ
ijtc-476	18	14	these	these	DET
ijtc-476	18	15	programs	program	NOUN
ijtc-476	18	16	are	be	AUX
ijtc-476	18	17	separate	separate	ADJ
ijtc-476	18	18	and	and	CCONJ
ijtc-476	18	19	unrelated	unrelated	ADJ
ijtc-476	18	20	to	to	ADP
ijtc-476	18	21	the	the	DET
ijtc-476	18	22	spread	spread	NOUN
ijtc-476	18	23	of	of	ADP
ijtc-476	18	24	covid-19	covid-19	PROPN
ijtc-476	18	25	,	,	PUNCT
ijtc-476	18	26	which	which	PRON
ijtc-476	18	27	can	can	AUX
ijtc-476	18	28	be	be	AUX
ijtc-476	18	29	controlled	control	VERB
ijtc-476	18	30	quickly	quickly	ADV
ijtc-476	18	31	.	.	PUNCT
ijtc-476	19	1	keywords	keyword	NOUN
ijtc-476	19	2	:	:	PUNCT
ijtc-476	19	3	evaluation	evaluation	NOUN
ijtc-476	19	4	,	,	PUNCT
ijtc-476	19	5	incentives	incentive	NOUN
ijtc-476	19	6	,	,	PUNCT
ijtc-476	19	7	taxes	taxis	NOUN
ijtc-476	19	8	,	,	PUNCT
ijtc-476	19	9	smes	sme	NOUN
ijtc-476	19	10	.	.	PUNCT
ijtc-476	20	1	this	this	PRON
ijtc-476	20	2	is	be	AUX
ijtc-476	20	3	an	an	DET
ijtc-476	20	4	open	open	ADJ
ijtc-476	20	5	access	access	NOUN
ijtc-476	20	6	article	article	NOUN
ijtc-476	20	7	under	under	ADP
ijtc-476	20	8	the	the	DET
ijtc-476	20	9	cc	cc	NOUN
ijtc-476	20	10	-	-	PUNCT
ijtc-476	20	11	by	by	ADP
ijtc-476	20	12	4.0	4.0	NUM
ijtc-476	20	13	license	license	NOUN
ijtc-476	20	14	.	.	PUNCT
ijtc-476	21	1	introduction	introduction	NOUN
ijtc-476	21	2	taxes	taxis	NOUN
ijtc-476	21	3	are	be	AUX
ijtc-476	21	4	the	the	DET
ijtc-476	21	5	primary	primary	ADJ
ijtc-476	21	6	source	source	NOUN
ijtc-476	21	7	of	of	ADP
ijtc-476	21	8	state	state	NOUN
ijtc-476	21	9	revenue	revenue	NOUN
ijtc-476	21	10	that	that	PRON
ijtc-476	21	11	contributes	contribute	VERB
ijtc-476	21	12	to	to	ADP
ijtc-476	21	13	state	state	NOUN
ijtc-476	21	14	development	development	NOUN
ijtc-476	21	15	(	(	PUNCT
ijtc-476	21	16	amendolagine	amendolagine	VERB
ijtc-476	21	17	et	et	PROPN
ijtc-476	21	18	al	al	PROPN
ijtc-476	21	19	.	.	PROPN
ijtc-476	21	20	,	,	PUNCT
ijtc-476	21	21	2021	2021	NUM
ijtc-476	21	22	;	;	PUNCT
ijtc-476	21	23	egbunike	egbunike	PROPN
ijtc-476	21	24	et	et	PROPN
ijtc-476	21	25	al	al	PROPN
ijtc-476	21	26	.	.	PROPN
ijtc-476	21	27	,	,	PUNCT
ijtc-476	21	28	2018	2018	NUM
ijtc-476	21	29	;	;	PUNCT
ijtc-476	21	30	febyani	febyani	PROPN
ijtc-476	21	31	&	&	CCONJ
ijtc-476	21	32	widodo	widodo	PROPN
ijtc-476	21	33	,	,	PUNCT
ijtc-476	21	34	2020;nguyen	2020;nguyen	NUM
ijtc-476	21	35	&	&	CCONJ
ijtc-476	21	36	darsono	darsono	NOUN
ijtc-476	21	37	,	,	PUNCT
ijtc-476	21	38	2022	2022	NUM
ijtc-476	21	39	;	;	PUNCT
ijtc-476	21	40	sekiraqa	sekiraqa	NUM
ijtc-476	21	41	et	et	PROPN
ijtc-476	21	42	al	al	PROPN
ijtc-476	21	43	.	.	PROPN
ijtc-476	21	44	,	,	PUNCT
ijtc-476	21	45	2021	2021	NUM
ijtc-476	21	46	;	;	PUNCT
ijtc-476	21	47	tibulca	tibulca	ADV
ijtc-476	21	48	,	,	PUNCT
ijtc-476	21	49	2021	2021	NUM
ijtc-476	21	50	)	)	PUNCT
ijtc-476	21	51	.	.	PUNCT
ijtc-476	22	1	state	state	NOUN
ijtc-476	22	2	revenue	revenue	NOUN
ijtc-476	22	3	in	in	ADP
ijtc-476	22	4	2019	2019	NUM
ijtc-476	22	5	reached	reach	VERB
ijtc-476	22	6	86.50	86.50	NUM
ijtc-476	22	7	%	%	NOUN
ijtc-476	22	8	from	from	ADP
ijtc-476	22	9	the	the	DET
ijtc-476	22	10	tax	tax	NOUN
ijtc-476	22	11	mailto:rofiyanti.ekasumarn0@gmail.com	mailto:rofiyanti.ekasumarn0@gmail.com	X
ijtc-476	22	12	https://doi.org/10.52728/ijtc.v3i2.476	https://doi.org/10.52728/ijtc.v3i2.476	NUM
ijtc-476	22	13	evaluation	evaluation	NOUN
ijtc-476	22	14	of	of	ADP
ijtc-476	22	15	the	the	DET
ijtc-476	22	16	implementation	implementation	NOUN
ijtc-476	22	17	of	of	ADP
ijtc-476	22	18	tax	tax	NOUN
ijtc-476	22	19	incentive	incentive	NOUN
ijtc-476	22	20	policy	policy	NOUN
ijtc-476	22	21	for	for	ADP
ijtc-476	22	22	small	small	ADJ
ijtc-476	22	23	and	and	CCONJ
ijtc-476	22	24	medium	medium	ADJ
ijtc-476	22	25	enterprises	enterprise	NOUN
ijtc-476	22	26	affected	affect	VERB
ijtc-476	22	27	by	by	ADP
ijtc-476	22	28	the	the	DET
ijtc-476	22	29	covid-19	covid-19	PROPN
ijtc-476	22	30	pandemic	pandemic	NOUN
ijtc-476	22	31	at	at	ADP
ijtc-476	22	32	the	the	DET
ijtc-476	22	33	tax	tax	NOUN
ijtc-476	22	34	service	service	NOUN
ijtc-476	22	35	office	office	NOUN
ijtc-476	22	36	pratama	pratama	NOUN
ijtc-476	22	37	koja	koja	PROPN
ijtc-476	22	38	utara	utara	PROPN
ijtc-476	22	39	jakarta	jakarta	PROPN
ijtc-476	22	40	wulandari	wulandari	PROPN
ijtc-476	22	41	,	,	PUNCT
ijtc-476	22	42	teron	teron	PROPN
ijtc-476	22	43	,	,	PUNCT
ijtc-476	22	44	agustina	agustina	PROPN
ijtc-476	22	45	,	,	PUNCT
ijtc-476	22	46	and	and	CCONJ
ijtc-476	22	47	rofiyanti	rofiyanti	VERB
ijtc-476	22	48	216	216	NUM
ijtc-476	22	49	|	|	NOUN
ijtc-476	22	50	ilomata	ilomata	PROPN
ijtc-476	22	51	international	international	ADJ
ijtc-476	22	52	journal	journal	NOUN
ijtc-476	22	53	of	of	ADP
ijtc-476	22	54	tax	tax	PROPN
ijtc-476	22	55	&	&	CCONJ
ijtc-476	22	56	accounting	account	VERB
ijtc-476	22	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-476	22	58	sector	sector	NOUN
ijtc-476	22	59	(	(	PUNCT
ijtc-476	22	60	beny	beny	PROPN
ijtc-476	22	61	&	&	CCONJ
ijtc-476	22	62	loviana	loviana	PROPN
ijtc-476	22	63	dewi	dewi	PROPN
ijtc-476	22	64	,	,	PUNCT
ijtc-476	22	65	2021	2021	NUM
ijtc-476	22	66	;	;	PUNCT
ijtc-476	22	67	wantasen	wantasen	PROPN
ijtc-476	22	68	et	et	PROPN
ijtc-476	22	69	al	al	PROPN
ijtc-476	22	70	.	.	PROPN
ijtc-476	22	71	,	,	PUNCT
ijtc-476	22	72	2021	2021	NUM
ijtc-476	22	73	)	)	PUNCT
ijtc-476	22	74	.	.	PUNCT
ijtc-476	23	1	the	the	DET
ijtc-476	23	2	significant	significant	ADJ
ijtc-476	23	3	contribution	contribution	NOUN
ijtc-476	23	4	of	of	ADP
ijtc-476	23	5	taxation	taxation	NOUN
ijtc-476	23	6	to	to	ADP
ijtc-476	23	7	the	the	DET
ijtc-476	23	8	state	state	NOUN
ijtc-476	23	9	revenue	revenue	NOUN
ijtc-476	23	10	sector	sector	NOUN
ijtc-476	23	11	encourages	encourage	VERB
ijtc-476	23	12	the	the	DET
ijtc-476	23	13	government	government	NOUN
ijtc-476	23	14	to	to	PART
ijtc-476	23	15	increase	increase	VERB
ijtc-476	23	16	taxpayer	taxpayer	NOUN
ijtc-476	23	17	compliance	compliance	NOUN
ijtc-476	23	18	.	.	PUNCT
ijtc-476	24	1	the	the	DET
ijtc-476	24	2	covid-19	covid-19	PROPN
ijtc-476	24	3	pandemic	pandemic	NOUN
ijtc-476	24	4	that	that	PRON
ijtc-476	24	5	has	have	AUX
ijtc-476	24	6	occurred	occur	VERB
ijtc-476	24	7	in	in	ADP
ijtc-476	24	8	indonesia	indonesia	PROPN
ijtc-476	24	9	since	since	SCONJ
ijtc-476	24	10	2020	2020	NUM
ijtc-476	24	11	has	have	AUX
ijtc-476	24	12	impacted	impact	VERB
ijtc-476	24	13	various	various	ADJ
ijtc-476	24	14	sectors	sector	NOUN
ijtc-476	24	15	,	,	PUNCT
ijtc-476	24	16	including	include	VERB
ijtc-476	24	17	the	the	DET
ijtc-476	24	18	business	business	NOUN
ijtc-476	24	19	sector	sector	NOUN
ijtc-476	24	20	,	,	PUNCT
ijtc-476	24	21	especially	especially	ADV
ijtc-476	24	22	those	those	PRON
ijtc-476	24	23	carried	carry	VERB
ijtc-476	24	24	out	out	ADP
ijtc-476	24	25	by	by	ADP
ijtc-476	24	26	micro	micro	PROPN
ijtc-476	24	27	,	,	PUNCT
ijtc-476	24	28	small	small	ADJ
ijtc-476	24	29	and	and	CCONJ
ijtc-476	24	30	medium	medium	ADJ
ijtc-476	24	31	enterprises	enterprise	NOUN
ijtc-476	24	32	(	(	PUNCT
ijtc-476	24	33	msmes	msmes	PROPN
ijtc-476	24	34	)	)	PUNCT
ijtc-476	24	35	(	(	PUNCT
ijtc-476	24	36	arianto	arianto	ADP
ijtc-476	24	37	,	,	PUNCT
ijtc-476	24	38	2020	2020	NUM
ijtc-476	24	39	;	;	PUNCT
ijtc-476	24	40	damayanti	damayanti	NOUN
ijtc-476	24	41	,	,	PUNCT
ijtc-476	24	42	2021	2021	NUM
ijtc-476	24	43	;	;	PUNCT
ijtc-476	24	44	kusumastuti	kusumastuti	PROPN
ijtc-476	24	45	,	,	PUNCT
ijtc-476	24	46	2020	2020	NUM
ijtc-476	24	47	;	;	PUNCT
ijtc-476	24	48	nabilah	nabilah	PROPN
ijtc-476	24	49	et	et	PROPN
ijtc-476	24	50	al	al	PROPN
ijtc-476	24	51	.	.	PROPN
ijtc-476	24	52	,	,	PUNCT
ijtc-476	24	53	2021	2021	NUM
ijtc-476	24	54	;	;	PUNCT
ijtc-476	24	55	rahmah	rahmah	NOUN
ijtc-476	24	56	,	,	PUNCT
ijtc-476	24	57	2020	2020	NUM
ijtc-476	24	58	)	)	PUNCT
ijtc-476	24	59	.	.	PUNCT
ijtc-476	25	1	many	many	ADJ
ijtc-476	25	2	msmes	msme	NOUN
ijtc-476	25	3	'	'	PART
ijtc-476	25	4	turnover	turnover	NOUN
ijtc-476	25	5	has	have	AUX
ijtc-476	25	6	fallen	fall	VERB
ijtc-476	25	7	drastically	drastically	ADV
ijtc-476	25	8	with	with	ADP
ijtc-476	25	9	the	the	DET
ijtc-476	25	10	large	large	ADJ
ijtc-476	25	11	-	-	PUNCT
ijtc-476	25	12	scale	scale	NOUN
ijtc-476	25	13	social	social	ADJ
ijtc-476	25	14	restrictions	restriction	NOUN
ijtc-476	25	15	(	(	PUNCT
ijtc-476	25	16	psbb	psbb	NOUN
ijtc-476	25	17	)	)	PUNCT
ijtc-476	25	18	policy	policy	NOUN
ijtc-476	25	19	(	(	PUNCT
ijtc-476	25	20	anugerah	anugerah	PROPN
ijtc-476	25	21	et	et	PROPN
ijtc-476	25	22	al	al	PROPN
ijtc-476	25	23	.	.	PROPN
ijtc-476	25	24	,	,	PUNCT
ijtc-476	25	25	2021	2021	NUM
ijtc-476	25	26	;	;	PUNCT
ijtc-476	25	27	kurniawan	kurniawan	NOUN
ijtc-476	25	28	,	,	PUNCT
ijtc-476	25	29	2021	2021	NUM
ijtc-476	25	30	;	;	PUNCT
ijtc-476	25	31	muhyiddin	muhyiddin	PROPN
ijtc-476	25	32	&	&	CCONJ
ijtc-476	25	33	nugroho	nugroho	NOUN
ijtc-476	25	34	,	,	PUNCT
ijtc-476	25	35	2021	2021	NUM
ijtc-476	25	36	;	;	PUNCT
ijtc-476	25	37	rofiyanti	rofiyanti	PROPN
ijtc-476	25	38	et	et	PROPN
ijtc-476	25	39	al	al	PROPN
ijtc-476	25	40	.	.	PROPN
ijtc-476	25	41	,	,	PUNCT
ijtc-476	25	42	2021	2021	NUM
ijtc-476	25	43	)	)	PUNCT
ijtc-476	25	44	.	.	PUNCT
ijtc-476	26	1	other	other	ADJ
ijtc-476	26	2	problems	problem	NOUN
ijtc-476	26	3	are	be	AUX
ijtc-476	26	4	the	the	DET
ijtc-476	26	5	lack	lack	NOUN
ijtc-476	26	6	of	of	ADP
ijtc-476	26	7	tax	tax	NOUN
ijtc-476	26	8	literacy	literacy	NOUN
ijtc-476	26	9	,	,	PUNCT
ijtc-476	26	10	difficulty	difficulty	NOUN
ijtc-476	26	11	accessing	access	VERB
ijtc-476	26	12	or	or	CCONJ
ijtc-476	26	13	reaching	reach	VERB
ijtc-476	26	14	services	service	NOUN
ijtc-476	26	15	,	,	PUNCT
ijtc-476	26	16	especially	especially	ADV
ijtc-476	26	17	during	during	ADP
ijtc-476	26	18	the	the	DET
ijtc-476	26	19	large	large	ADJ
ijtc-476	26	20	-	-	PUNCT
ijtc-476	26	21	scale	scale	NOUN
ijtc-476	26	22	social	social	ADJ
ijtc-476	26	23	restrictions	restriction	NOUN
ijtc-476	26	24	(	(	PUNCT
ijtc-476	26	25	psbb	psbb	NOUN
ijtc-476	26	26	)	)	PUNCT
ijtc-476	26	27	,	,	PUNCT
ijtc-476	26	28	the	the	DET
ijtc-476	26	29	lack	lack	NOUN
ijtc-476	26	30	of	of	ADP
ijtc-476	26	31	attractiveness	attractiveness	NOUN
ijtc-476	26	32	of	of	ADP
ijtc-476	26	33	the	the	DET
ijtc-476	26	34	incentives	incentive	NOUN
ijtc-476	26	35	themselves	themselves	PRON
ijtc-476	26	36	,	,	PUNCT
ijtc-476	26	37	the	the	DET
ijtc-476	26	38	reluctance	reluctance	NOUN
ijtc-476	26	39	of	of	ADP
ijtc-476	26	40	msme	msme	NOUN
ijtc-476	26	41	business	business	NOUN
ijtc-476	26	42	actors	actor	NOUN
ijtc-476	26	43	to	to	PART
ijtc-476	26	44	deal	deal	VERB
ijtc-476	26	45	with	with	ADP
ijtc-476	26	46	taxes	taxis	NOUN
ijtc-476	26	47	,	,	PUNCT
ijtc-476	26	48	and	and	CCONJ
ijtc-476	26	49	concerns	concern	NOUN
ijtc-476	26	50	about	about	ADP
ijtc-476	26	51	additional	additional	ADJ
ijtc-476	26	52	obligations	obligation	NOUN
ijtc-476	26	53	for	for	ADP
ijtc-476	26	54	msmes	msme	NOUN
ijtc-476	26	55	(	(	PUNCT
ijtc-476	26	56	andrew	andrew	PROPN
ijtc-476	26	57	&	&	CCONJ
ijtc-476	26	58	sari	sari	PROPN
ijtc-476	26	59	,	,	PUNCT
ijtc-476	26	60	2021;marlina	2021;marlina	PROPN
ijtc-476	26	61	&	&	CCONJ
ijtc-476	26	62	syahribulan	syahribulan	PROPN
ijtc-476	26	63	,	,	PUNCT
ijtc-476	26	64	2021	2021	NUM
ijtc-476	26	65	;	;	PUNCT
ijtc-476	26	66	rahmawati	rahmawati	PROPN
ijtc-476	26	67	&	&	CCONJ
ijtc-476	26	68	apriliasari	apriliasari	PROPN
ijtc-476	26	69	,	,	PUNCT
ijtc-476	26	70	2021	2021	NUM
ijtc-476	26	71	;	;	PUNCT
ijtc-476	26	72	resmi	resmi	PROPN
ijtc-476	26	73	&	&	CCONJ
ijtc-476	26	74	barmawi	barmawi	PROPN
ijtc-476	26	75	,	,	PUNCT
ijtc-476	26	76	2022	2022	NUM
ijtc-476	26	77	;	;	PUNCT
ijtc-476	26	78	wardana	wardana	NOUN
ijtc-476	26	79	,	,	PUNCT
ijtc-476	26	80	2021	2021	NUM
ijtc-476	26	81	)	)	PUNCT
ijtc-476	26	82	.	.	PUNCT
ijtc-476	27	1	the	the	DET
ijtc-476	27	2	tax	tax	NOUN
ijtc-476	27	3	incentive	incentive	NOUN
ijtc-476	27	4	policy	policy	NOUN
ijtc-476	27	5	is	be	AUX
ijtc-476	27	6	one	one	NUM
ijtc-476	27	7	of	of	ADP
ijtc-476	27	8	the	the	DET
ijtc-476	27	9	efforts	effort	NOUN
ijtc-476	27	10	made	make	VERB
ijtc-476	27	11	by	by	ADP
ijtc-476	27	12	the	the	DET
ijtc-476	27	13	government	government	NOUN
ijtc-476	27	14	to	to	PART
ijtc-476	27	15	help	help	VERB
ijtc-476	27	16	the	the	DET
ijtc-476	27	17	economy	economy	NOUN
ijtc-476	27	18	of	of	ADP
ijtc-476	27	19	msme	msme	NOUN
ijtc-476	27	20	actors	actor	NOUN
ijtc-476	27	21	during	during	ADP
ijtc-476	27	22	the	the	DET
ijtc-476	27	23	pandemic	pandemic	NOUN
ijtc-476	27	24	.	.	PUNCT
ijtc-476	28	1	the	the	DET
ijtc-476	28	2	policy	policy	NOUN
ijtc-476	28	3	for	for	ADP
ijtc-476	28	4	providing	provide	VERB
ijtc-476	28	5	tax	tax	NOUN
ijtc-476	28	6	incentives	incentive	NOUN
ijtc-476	28	7	is	be	AUX
ijtc-476	28	8	regulated	regulate	VERB
ijtc-476	28	9	through	through	ADP
ijtc-476	28	10	the	the	DET
ijtc-476	28	11	minister	minister	PROPN
ijtc-476	28	12	of	of	ADP
ijtc-476	28	13	finance	finance	NOUN
ijtc-476	28	14	regulation	regulation	NOUN
ijtc-476	28	15	number	number	NOUN
ijtc-476	28	16	44	44	NUM
ijtc-476	28	17	/	/	SYM
ijtc-476	28	18	pmk.03/2020	pmk.03/2020	NOUN
ijtc-476	28	19	concerning	concern	VERB
ijtc-476	28	20	tax	tax	NOUN
ijtc-476	28	21	incentives	incentive	NOUN
ijtc-476	28	22	for	for	ADP
ijtc-476	28	23	taxpayers	taxpayer	NOUN
ijtc-476	28	24	affected	affect	VERB
ijtc-476	28	25	by	by	ADP
ijtc-476	28	26	the	the	DET
ijtc-476	28	27	corona	corona	PROPN
ijtc-476	28	28	virus	virus	NOUN
ijtc-476	28	29	pandemic	pandemic	ADJ
ijtc-476	28	30	on	on	ADP
ijtc-476	28	31	27	27	NUM
ijtc-476	28	32	april	april	PROPN
ijtc-476	28	33	2020	2020	NUM
ijtc-476	28	34	.	.	PUNCT
ijtc-476	29	1	this	this	DET
ijtc-476	29	2	pmk	pmk	PROPN
ijtc-476	29	3	44/2020	44/2020	NUM
ijtc-476	29	4	revokes	revoke	VERB
ijtc-476	29	5	the	the	DET
ijtc-476	29	6	regulation	regulation	NOUN
ijtc-476	29	7	of	of	ADP
ijtc-476	29	8	the	the	DET
ijtc-476	29	9	minister	minister	NOUN
ijtc-476	29	10	of	of	ADP
ijtc-476	29	11	finance	finance	NOUN
ijtc-476	29	12	of	of	ADP
ijtc-476	29	13	the	the	DET
ijtc-476	29	14	republic	republic	NOUN
ijtc-476	29	15	of	of	ADP
ijtc-476	29	16	indonesia	indonesia	PROPN
ijtc-476	29	17	number	number	NOUN
ijtc-476	29	18	23	23	NUM
ijtc-476	29	19	/	/	SYM
ijtc-476	29	20	pmk.03	pmk.03	NOUN
ijtc-476	29	21	/2020	/2020	PUNCT
ijtc-476	29	22	promulgated	promulgate	VERB
ijtc-476	29	23	37	37	NUM
ijtc-476	29	24	days	day	NOUN
ijtc-476	29	25	in	in	ADP
ijtc-476	29	26	advance	advance	NOUN
ijtc-476	29	27	.	.	PUNCT
ijtc-476	30	1	one	one	NUM
ijtc-476	30	2	of	of	ADP
ijtc-476	30	3	the	the	DET
ijtc-476	30	4	most	most	ADV
ijtc-476	30	5	fundamental	fundamental	ADJ
ijtc-476	30	6	differences	difference	NOUN
ijtc-476	30	7	is	be	AUX
ijtc-476	30	8	that	that	SCONJ
ijtc-476	30	9	pmk	pmk	PROPN
ijtc-476	30	10	23/2020	23/2020	NUM
ijtc-476	30	11	only	only	ADV
ijtc-476	30	12	provides	provide	VERB
ijtc-476	30	13	tax	tax	NOUN
ijtc-476	30	14	incentives	incentive	NOUN
ijtc-476	30	15	for	for	ADP
ijtc-476	30	16	the	the	DET
ijtc-476	30	17	industrial	industrial	ADJ
ijtc-476	30	18	sector	sector	NOUN
ijtc-476	30	19	.	.	PUNCT
ijtc-476	31	1	no	no	DET
ijtc-476	31	2	type	type	NOUN
ijtc-476	31	3	of	of	ADP
ijtc-476	31	4	service	service	NOUN
ijtc-476	31	5	business	business	NOUN
ijtc-476	31	6	sector	sector	NOUN
ijtc-476	31	7	is	be	AUX
ijtc-476	31	8	given	give	VERB
ijtc-476	31	9	incentives	incentive	NOUN
ijtc-476	31	10	except	except	SCONJ
ijtc-476	31	11	for	for	ADP
ijtc-476	31	12	repairs	repair	NOUN
ijtc-476	31	13	and	and	CCONJ
ijtc-476	31	14	installations	installation	NOUN
ijtc-476	31	15	(	(	PUNCT
ijtc-476	31	16	kementerian	kementerian	ADJ
ijtc-476	31	17	keuangan	keuangan	NOUN
ijtc-476	31	18	,	,	PUNCT
ijtc-476	31	19	2020	2020	NUM
ijtc-476	31	20	;	;	PUNCT
ijtc-476	31	21	masdi	masdi	NOUN
ijtc-476	31	22	,	,	PUNCT
ijtc-476	31	23	2021	2021	NUM
ijtc-476	31	24	)	)	PUNCT
ijtc-476	31	25	.	.	PUNCT
ijtc-476	32	1	the	the	DET
ijtc-476	32	2	government	government	NOUN
ijtc-476	32	3	hopes	hope	VERB
ijtc-476	32	4	that	that	SCONJ
ijtc-476	32	5	msmes	msme	NOUN
ijtc-476	32	6	can	can	AUX
ijtc-476	32	7	survive	survive	VERB
ijtc-476	32	8	in	in	ADP
ijtc-476	32	9	this	this	DET
ijtc-476	32	10	pandemic	pandemic	ADJ
ijtc-476	32	11	situation	situation	NOUN
ijtc-476	32	12	.	.	PUNCT
ijtc-476	33	1	in	in	ADP
ijtc-476	33	2	this	this	DET
ijtc-476	33	3	case	case	NOUN
ijtc-476	33	4	,	,	PUNCT
ijtc-476	33	5	the	the	DET
ijtc-476	33	6	support	support	NOUN
ijtc-476	33	7	of	of	ADP
ijtc-476	33	8	the	the	DET
ijtc-476	33	9	business	business	NOUN
ijtc-476	33	10	world	world	NOUN
ijtc-476	33	11	,	,	PUNCT
ijtc-476	33	12	msmes	msme	NOUN
ijtc-476	33	13	,	,	PUNCT
ijtc-476	33	14	was	be	AUX
ijtc-476	33	15	ratified	ratify	VERB
ijtc-476	33	16	in	in	ADP
ijtc-476	33	17	chapter	chapter	NOUN
ijtc-476	33	18	iii	iii	PROPN
ijtc-476	33	19	of	of	ADP
ijtc-476	33	20	pmk	pmk	PROPN
ijtc-476	33	21	no	no	INTJ
ijtc-476	33	22	.	.	PROPN
ijtc-476	34	1	86	86	NUM
ijtc-476	34	2	/	/	SYM
ijtc-476	34	3	pmk.03/2020	pmk.03/2020	NOUN
ijtc-476	34	4	concerning	concern	VERB
ijtc-476	34	5	tax	tax	NOUN
ijtc-476	34	6	incentives	incentive	NOUN
ijtc-476	34	7	for	for	ADP
ijtc-476	34	8	taxpayers	taxpayer	NOUN
ijtc-476	34	9	affected	affect	VERB
ijtc-476	34	10	by	by	ADP
ijtc-476	34	11	the	the	DET
ijtc-476	34	12	covid-19	covid-19	PROPN
ijtc-476	34	13	pandemic	pandemic	NOUN
ijtc-476	34	14	.	.	PUNCT
ijtc-476	35	1	the	the	DET
ijtc-476	35	2	chapter	chapter	NOUN
ijtc-476	35	3	describes	describe	VERB
ijtc-476	35	4	the	the	DET
ijtc-476	35	5	final	final	ADJ
ijtc-476	35	6	income	income	NOUN
ijtc-476	35	7	tax	tax	NOUN
ijtc-476	35	8	incentives	incentive	NOUN
ijtc-476	35	9	based	base	VERB
ijtc-476	35	10	on	on	ADP
ijtc-476	35	11	government	government	NOUN
ijtc-476	35	12	regulation	regulation	NOUN
ijtc-476	35	13	no	no	NOUN
ijtc-476	35	14	.	.	NOUN
ijtc-476	35	15	23	23	NUM
ijtc-476	35	16	of	of	ADP
ijtc-476	35	17	2018	2018	NUM
ijtc-476	35	18	.	.	PUNCT
ijtc-476	36	1	the	the	DET
ijtc-476	36	2	msme	msme	ADJ
ijtc-476	36	3	final	final	ADJ
ijtc-476	36	4	income	income	NOUN
ijtc-476	36	5	tax	tax	NOUN
ijtc-476	36	6	,	,	PUNCT
ijtc-476	36	7	whose	whose	DET
ijtc-476	36	8	tax	tax	NOUN
ijtc-476	36	9	rate	rate	NOUN
ijtc-476	36	10	has	have	AUX
ijtc-476	36	11	been	be	AUX
ijtc-476	36	12	0.5	0.5	NUM
ijtc-476	36	13	%	%	NOUN
ijtc-476	36	14	of	of	ADP
ijtc-476	36	15	gross	gross	ADJ
ijtc-476	36	16	turnover	turnover	NOUN
ijtc-476	36	17	,	,	PUNCT
ijtc-476	36	18	is	be	AUX
ijtc-476	36	19	officially	officially	ADV
ijtc-476	36	20	borne	bear	VERB
ijtc-476	36	21	by	by	ADP
ijtc-476	36	22	the	the	DET
ijtc-476	36	23	ministry	ministry	PROPN
ijtc-476	36	24	of	of	ADP
ijtc-476	36	25	finance	finance	PROPN
ijtc-476	36	26	.	.	PUNCT
ijtc-476	37	1	msme	msme	NOUN
ijtc-476	37	2	taxpayers	taxpayer	NOUN
ijtc-476	37	3	receive	receive	VERB
ijtc-476	37	4	a	a	DET
ijtc-476	37	5	final	final	ADJ
ijtc-476	37	6	income	income	NOUN
ijtc-476	37	7	tax	tax	NOUN
ijtc-476	37	8	facility	facility	NOUN
ijtc-476	37	9	of	of	ADP
ijtc-476	37	10	0.5	0.5	NUM
ijtc-476	37	11	%	%	NOUN
ijtc-476	37	12	(	(	PUNCT
ijtc-476	37	13	government	government	NOUN
ijtc-476	37	14	regulation	regulation	NOUN
ijtc-476	37	15	no	no	NOUN
ijtc-476	37	16	.	.	NOUN
ijtc-476	37	17	23	23	NUM
ijtc-476	37	18	of	of	ADP
ijtc-476	37	19	2018	2018	NUM
ijtc-476	37	20	)	)	PUNCT
ijtc-476	37	21	,	,	PUNCT
ijtc-476	37	22	which	which	PRON
ijtc-476	37	23	the	the	DET
ijtc-476	37	24	government	government	NOUN
ijtc-476	37	25	bears	bear	NOUN
ijtc-476	37	26	.	.	PUNCT
ijtc-476	38	1	based	base	VERB
ijtc-476	38	2	on	on	ADP
ijtc-476	38	3	data	datum	NOUN
ijtc-476	38	4	from	from	ADP
ijtc-476	38	5	suku	suku	PROPN
ijtc-476	38	6	dinas	dinas	PROPN
ijtc-476	38	7	koperasi	koperasi	PROPN
ijtc-476	38	8	,	,	PUNCT
ijtc-476	38	9	usaha	usaha	PROPN
ijtc-476	38	10	mikro	mikro	PROPN
ijtc-476	38	11	,	,	PUNCT
ijtc-476	38	12	kecil	kecil	PROPN
ijtc-476	38	13	,	,	PUNCT
ijtc-476	38	14	menengah	menengah	PROPN
ijtc-476	38	15	,	,	PUNCT
ijtc-476	38	16	dan	dan	PROPN
ijtc-476	38	17	perdagangan	perdagangan	PROPN
ijtc-476	38	18	(	(	PUNCT
ijtc-476	38	19	kumkmp	kumkmp	NOUN
ijtc-476	38	20	)	)	PUNCT
ijtc-476	38	21	koja	koja	PROPN
ijtc-476	38	22	jakarta	jakarta	PROPN
ijtc-476	38	23	utara	utara	PROPN
ijtc-476	38	24	,	,	PUNCT
ijtc-476	38	25	8,023	8,023	NUM
ijtc-476	38	26	msme	msme	NOUN
ijtc-476	38	27	actors	actor	NOUN
ijtc-476	38	28	have	have	AUX
ijtc-476	38	29	registered	register	VERB
ijtc-476	38	30	themselves	themselves	PRON
ijtc-476	38	31	through	through	ADP
ijtc-476	38	32	the	the	DET
ijtc-476	38	33	integrated	integrate	VERB
ijtc-476	38	34	entrepreneurship	entrepreneurship	NOUN
ijtc-476	38	35	development	development	NOUN
ijtc-476	38	36	program	program	NOUN
ijtc-476	38	37	in	in	ADP
ijtc-476	38	38	2019	2019	NUM
ijtc-476	38	39	.	.	PUNCT
ijtc-476	39	1	a	a	DET
ijtc-476	39	2	total	total	NOUN
ijtc-476	39	3	of	of	ADP
ijtc-476	39	4	2,241	2,241	NUM
ijtc-476	39	5	msme	msme	NOUN
ijtc-476	39	6	actors	actor	NOUN
ijtc-476	39	7	have	have	AUX
ijtc-476	39	8	received	receive	VERB
ijtc-476	39	9	micro	micro	ADJ
ijtc-476	39	10	small	small	ADJ
ijtc-476	39	11	business	business	NOUN
ijtc-476	39	12	permits	permit	NOUN
ijtc-476	39	13	.	.	PUNCT
ijtc-476	40	1	a	a	DET
ijtc-476	40	2	total	total	NOUN
ijtc-476	40	3	of	of	ADP
ijtc-476	40	4	2,307	2,307	NUM
ijtc-476	40	5	msme	msme	NOUN
ijtc-476	40	6	actors	actor	NOUN
ijtc-476	40	7	have	have	AUX
ijtc-476	40	8	participated	participate	VERB
ijtc-476	40	9	in	in	ADP
ijtc-476	40	10	the	the	DET
ijtc-476	40	11	marketing	marketing	NOUN
ijtc-476	40	12	stage	stage	NOUN
ijtc-476	40	13	,	,	PUNCT
ijtc-476	40	14	and	and	CCONJ
ijtc-476	40	15	127	127	NUM
ijtc-476	40	16	other	other	ADJ
ijtc-476	40	17	msme	msme	NOUN
ijtc-476	40	18	actors	actor	NOUN
ijtc-476	40	19	have	have	AUX
ijtc-476	40	20	made	make	VERB
ijtc-476	40	21	financial	financial	ADJ
ijtc-476	40	22	reports	report	NOUN
ijtc-476	40	23	and	and	CCONJ
ijtc-476	40	24	obtained	obtain	VERB
ijtc-476	40	25	access	access	NOUN
ijtc-476	40	26	to	to	ADP
ijtc-476	40	27	capital	capital	NOUN
ijtc-476	40	28	.	.	PUNCT
ijtc-476	41	1	compared	compare	VERB
ijtc-476	41	2	to	to	ADP
ijtc-476	41	3	2018	2018	NUM
ijtc-476	41	4	,	,	PUNCT
ijtc-476	41	5	of	of	ADP
ijtc-476	41	6	the	the	DET
ijtc-476	41	7	8,395	8,395	NUM
ijtc-476	41	8	msme	msme	NOUN
ijtc-476	41	9	actors	actor	NOUN
ijtc-476	41	10	who	who	PRON
ijtc-476	41	11	registered	register	VERB
ijtc-476	41	12	,	,	PUNCT
ijtc-476	41	13	only	only	ADV
ijtc-476	41	14	1,930	1,930	NUM
ijtc-476	41	15	received	receive	VERB
ijtc-476	41	16	the	the	DET
ijtc-476	41	17	micro	micro	ADJ
ijtc-476	41	18	small	small	PROPN
ijtc-476	41	19	business	business	NOUN
ijtc-476	41	20	permit	permit	NOUN
ijtc-476	41	21	.	.	PUNCT
ijtc-476	42	1	meanwhile	meanwhile	ADV
ijtc-476	42	2	,	,	PUNCT
ijtc-476	42	3	three	three	NUM
ijtc-476	42	4	msme	msme	NOUN
ijtc-476	42	5	actors	actor	NOUN
ijtc-476	42	6	have	have	VERB
ijtc-476	42	7	access	access	NOUN
ijtc-476	42	8	to	to	ADP
ijtc-476	42	9	capital	capital	NOUN
ijtc-476	42	10	.	.	PUNCT
ijtc-476	43	1	these	these	DET
ijtc-476	43	2	data	datum	NOUN
ijtc-476	43	3	show	show	VERB
ijtc-476	43	4	that	that	SCONJ
ijtc-476	43	5	msme	msme	NOUN
ijtc-476	43	6	actors	actor	NOUN
ijtc-476	43	7	in	in	ADP
ijtc-476	43	8	koja	koja	PROPN
ijtc-476	43	9	,	,	PUNCT
ijtc-476	43	10	north	north	PROPN
ijtc-476	43	11	jakarta	jakarta	PROPN
ijtc-476	43	12	,	,	PUNCT
ijtc-476	43	13	have	have	AUX
ijtc-476	43	14	developed	develop	VERB
ijtc-476	43	15	quite	quite	ADV
ijtc-476	43	16	significantly	significantly	ADV
ijtc-476	43	17	.	.	PUNCT
ijtc-476	44	1	on	on	ADP
ijtc-476	44	2	the	the	DET
ijtc-476	44	3	other	other	ADJ
ijtc-476	44	4	hand	hand	NOUN
ijtc-476	44	5	,	,	PUNCT
ijtc-476	44	6	the	the	DET
ijtc-476	44	7	covid-19	covid-19	PROPN
ijtc-476	44	8	pandemic	pandemic	NOUN
ijtc-476	44	9	can	can	AUX
ijtc-476	44	10	significantly	significantly	ADV
ijtc-476	44	11	impact	impact	VERB
ijtc-476	44	12	the	the	DET
ijtc-476	44	13	development	development	NOUN
ijtc-476	44	14	and	and	CCONJ
ijtc-476	44	15	economy	economy	NOUN
ijtc-476	44	16	of	of	ADP
ijtc-476	44	17	msme	msme	NOUN
ijtc-476	44	18	actors	actor	NOUN
ijtc-476	44	19	.	.	PUNCT
ijtc-476	45	1	as	as	SCONJ
ijtc-476	45	2	quoted	quote	VERB
ijtc-476	45	3	by	by	ADP
ijtc-476	45	4	the	the	DET
ijtc-476	45	5	head	head	NOUN
ijtc-476	45	6	of	of	ADP
ijtc-476	45	7	finance	finance	NOUN
ijtc-476	45	8	and	and	CCONJ
ijtc-476	45	9	banking	banking	NOUN
ijtc-476	45	10	of	of	ADP
ijtc-476	45	11	the	the	DET
ijtc-476	45	12	central	central	ADJ
ijtc-476	45	13	executive	executive	PROPN
ijtc-476	45	14	board	board	NOUN
ijtc-476	45	15	,	,	PUNCT
ijtc-476	45	16	hipmi	hipmi	PROPN
ijtc-476	45	17	ajib	ajib	PROPN
ijtc-476	45	18	hamdani	hamdani	NOUN
ijtc-476	45	19	,	,	PUNCT
ijtc-476	45	20	there	there	PRON
ijtc-476	45	21	are	be	VERB
ijtc-476	45	22	five	five	NUM
ijtc-476	45	23	problems	problem	NOUN
ijtc-476	45	24	faced	face	VERB
ijtc-476	45	25	regarding	regard	VERB
ijtc-476	45	26	financial	financial	ADJ
ijtc-476	45	27	incentives	incentive	NOUN
ijtc-476	45	28	faced	face	VERB
ijtc-476	45	29	by	by	ADP
ijtc-476	45	30	the	the	DET
ijtc-476	45	31	community	community	NOUN
ijtc-476	45	32	and	and	CCONJ
ijtc-476	45	33	business	business	NOUN
ijtc-476	45	34	actors	actor	NOUN
ijtc-476	45	35	,	,	PUNCT
ijtc-476	45	36	including	include	VERB
ijtc-476	45	37	the	the	DET
ijtc-476	45	38	lack	lack	NOUN
ijtc-476	45	39	of	of	ADP
ijtc-476	45	40	tax	tax	NOUN
ijtc-476	45	41	literacy	literacy	NOUN
ijtc-476	45	42	.	.	PUNCT
ijtc-476	46	1	second	second	ADJ
ijtc-476	46	2	is	be	AUX
ijtc-476	46	3	the	the	DET
ijtc-476	46	4	difficulty	difficulty	NOUN
ijtc-476	46	5	of	of	ADP
ijtc-476	46	6	accessing	access	VERB
ijtc-476	46	7	or	or	CCONJ
ijtc-476	46	8	reaching	reach	VERB
ijtc-476	46	9	services	service	NOUN
ijtc-476	46	10	,	,	PUNCT
ijtc-476	46	11	especially	especially	ADV
ijtc-476	46	12	during	during	ADP
ijtc-476	46	13	the	the	DET
ijtc-476	46	14	large	large	ADJ
ijtc-476	46	15	-	-	PUNCT
ijtc-476	46	16	scale	scale	NOUN
ijtc-476	46	17	social	social	ADJ
ijtc-476	46	18	restrictions	restriction	NOUN
ijtc-476	46	19	.	.	PUNCT
ijtc-476	47	1	third	third	ADJ
ijtc-476	47	2	,	,	PUNCT
ijtc-476	47	3	concerns	concern	NOUN
ijtc-476	47	4	over	over	ADP
ijtc-476	47	5	the	the	DET
ijtc-476	47	6	actions	action	NOUN
ijtc-476	47	7	of	of	ADP
ijtc-476	47	8	post	post	ADJ
ijtc-476	47	9	-	-	ADJ
ijtc-476	47	10	pandemic	pandemic	ADJ
ijtc-476	47	11	tax	tax	NOUN
ijtc-476	47	12	authorities	authority	NOUN
ijtc-476	47	13	.	.	PUNCT
ijtc-476	48	1	fourth	fourth	ADJ
ijtc-476	48	2	is	be	AUX
ijtc-476	48	3	information	information	NOUN
ijtc-476	48	4	asymmetry	asymmetry	NOUN
ijtc-476	48	5	regarding	regard	VERB
ijtc-476	48	6	tax	tax	NOUN
ijtc-476	48	7	incentive	incentive	NOUN
ijtc-476	48	8	policies	policy	NOUN
ijtc-476	48	9	at	at	ADP
ijtc-476	48	10	agencies	agency	NOUN
ijtc-476	48	11	outside	outside	ADP
ijtc-476	48	12	the	the	DET
ijtc-476	48	13	directorate	directorate	ADJ
ijtc-476	48	14	general	general	NOUN
ijtc-476	48	15	of	of	ADP
ijtc-476	48	16	taxes	taxis	NOUN
ijtc-476	48	17	,	,	PUNCT
ijtc-476	48	18	such	such	ADJ
ijtc-476	48	19	as	as	ADP
ijtc-476	48	20	local	local	ADJ
ijtc-476	48	21	government	government	NOUN
ijtc-476	48	22	and	and	CCONJ
ijtc-476	48	23	local	local	ADJ
ijtc-476	48	24	government	government	NOUN
ijtc-476	48	25	agencies	agency	NOUN
ijtc-476	48	26	.	.	PUNCT
ijtc-476	49	1	fifth	fifth	ADJ
ijtc-476	49	2	,	,	PUNCT
ijtc-476	49	3	the	the	DET
ijtc-476	49	4	issuance	issuance	NOUN
ijtc-476	49	5	of	of	ADP
ijtc-476	49	6	a	a	DET
ijtc-476	49	7	letter	letter	NOUN
ijtc-476	49	8	of	of	ADP
ijtc-476	49	9	request	request	NOUN
ijtc-476	49	10	for	for	ADP
ijtc-476	49	11	explanation	explanation	NOUN
ijtc-476	49	12	of	of	ADP
ijtc-476	49	13	data	datum	NOUN
ijtc-476	49	14	and	and	CCONJ
ijtc-476	49	15	information	information	NOUN
ijtc-476	49	16	(	(	PUNCT
ijtc-476	49	17	sp2dk	sp2dk	NOUN
ijtc-476	49	18	)	)	PUNCT
ijtc-476	49	19	and	and	CCONJ
ijtc-476	49	20	a	a	DET
ijtc-476	49	21	request	request	NOUN
ijtc-476	49	22	for	for	ADP
ijtc-476	49	23	correction	correction	NOUN
ijtc-476	49	24	is	be	AUX
ijtc-476	49	25	still	still	ADV
ijtc-476	49	26	being	be	AUX
ijtc-476	49	27	carried	carry	VERB
ijtc-476	49	28	out	out	ADP
ijtc-476	49	29	by	by	ADP
ijtc-476	49	30	the	the	DET
ijtc-476	49	31	directorate	directorate	ADJ
ijtc-476	49	32	general	general	NOUN
ijtc-476	49	33	of	of	ADP
ijtc-476	49	34	taxes	taxis	NOUN
ijtc-476	49	35	.	.	PUNCT
ijtc-476	50	1	evaluation	evaluation	NOUN
ijtc-476	50	2	of	of	ADP
ijtc-476	50	3	the	the	DET
ijtc-476	50	4	implementation	implementation	NOUN
ijtc-476	50	5	of	of	ADP
ijtc-476	50	6	tax	tax	NOUN
ijtc-476	50	7	incentive	incentive	NOUN
ijtc-476	50	8	policy	policy	NOUN
ijtc-476	50	9	for	for	ADP
ijtc-476	50	10	small	small	ADJ
ijtc-476	50	11	and	and	CCONJ
ijtc-476	50	12	medium	medium	ADJ
ijtc-476	50	13	enterprises	enterprise	NOUN
ijtc-476	50	14	affected	affect	VERB
ijtc-476	50	15	by	by	ADP
ijtc-476	50	16	the	the	DET
ijtc-476	50	17	covid-19	covid-19	PROPN
ijtc-476	50	18	pandemic	pandemic	NOUN
ijtc-476	50	19	at	at	ADP
ijtc-476	50	20	the	the	DET
ijtc-476	50	21	tax	tax	NOUN
ijtc-476	50	22	service	service	NOUN
ijtc-476	50	23	office	office	NOUN
ijtc-476	50	24	pratama	pratama	NOUN
ijtc-476	50	25	koja	koja	PROPN
ijtc-476	50	26	utara	utara	PROPN
ijtc-476	50	27	jakarta	jakarta	PROPN
ijtc-476	50	28	wulandari	wulandari	PROPN
ijtc-476	50	29	,	,	PUNCT
ijtc-476	50	30	teron	teron	PROPN
ijtc-476	50	31	,	,	PUNCT
ijtc-476	50	32	agustina	agustina	PROPN
ijtc-476	50	33	,	,	PUNCT
ijtc-476	50	34	and	and	CCONJ
ijtc-476	50	35	rofiyanti	rofiyanti	VERB
ijtc-476	50	36	217	217	NUM
ijtc-476	50	37	|	|	ADV
ijtc-476	50	38	ilomata	ilomata	PROPN
ijtc-476	50	39	international	international	ADJ
ijtc-476	50	40	journal	journal	NOUN
ijtc-476	50	41	of	of	ADP
ijtc-476	50	42	tax	tax	PROPN
ijtc-476	50	43	&	&	CCONJ
ijtc-476	50	44	accounting	accounting	PROPN
ijtc-476	50	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-476	50	46	method	method	NOUN
ijtc-476	50	47	this	this	DET
ijtc-476	50	48	research	research	NOUN
ijtc-476	50	49	is	be	AUX
ijtc-476	50	50	descriptive	descriptive	ADJ
ijtc-476	50	51	research	research	NOUN
ijtc-476	50	52	with	with	ADP
ijtc-476	50	53	a	a	DET
ijtc-476	50	54	qualitative	qualitative	ADJ
ijtc-476	50	55	approach	approach	NOUN
ijtc-476	50	56	,	,	PUNCT
ijtc-476	50	57	further	far	ADV
ijtc-476	50	58	elaborated	elaborate	VERB
ijtc-476	50	59	with	with	ADP
ijtc-476	50	60	secondary	secondary	ADJ
ijtc-476	50	61	data	datum	NOUN
ijtc-476	50	62	from	from	ADP
ijtc-476	50	63	the	the	DET
ijtc-476	50	64	play	play	NOUN
ijtc-476	50	65	store	store	NOUN
ijtc-476	50	66	,	,	PUNCT
ijtc-476	50	67	social	social	ADJ
ijtc-476	50	68	media	medium	NOUN
ijtc-476	50	69	,	,	PUNCT
ijtc-476	50	70	or	or	CCONJ
ijtc-476	50	71	other	other	ADJ
ijtc-476	50	72	news	news	NOUN
ijtc-476	50	73	media	medium	NOUN
ijtc-476	50	74	.	.	PUNCT
ijtc-476	51	1	data	datum	NOUN
ijtc-476	51	2	collection	collection	NOUN
ijtc-476	51	3	techniques	technique	NOUN
ijtc-476	51	4	were	be	AUX
ijtc-476	51	5	carried	carry	VERB
ijtc-476	51	6	out	out	ADP
ijtc-476	51	7	through	through	ADP
ijtc-476	51	8	interviews	interview	NOUN
ijtc-476	51	9	,	,	PUNCT
ijtc-476	51	10	observation	observation	NOUN
ijtc-476	51	11	,	,	PUNCT
ijtc-476	51	12	and	and	CCONJ
ijtc-476	51	13	documentation	documentation	NOUN
ijtc-476	51	14	.	.	PUNCT
ijtc-476	52	1	in	in	ADP
ijtc-476	52	2	line	line	NOUN
ijtc-476	52	3	with	with	ADP
ijtc-476	52	4	the	the	DET
ijtc-476	52	5	expression	expression	NOUN
ijtc-476	52	6	of	of	ADP
ijtc-476	52	7	silalahi	silalahi	NOUN
ijtc-476	52	8	,	,	PUNCT
ijtc-476	52	9	which	which	PRON
ijtc-476	52	10	states	state	VERB
ijtc-476	52	11	that	that	SCONJ
ijtc-476	52	12	data	data	NOUN
ijtc-476	52	13	collection	collection	NOUN
ijtc-476	52	14	techniques	technique	NOUN
ijtc-476	52	15	can	can	AUX
ijtc-476	52	16	be	be	AUX
ijtc-476	52	17	carried	carry	VERB
ijtc-476	52	18	out	out	ADP
ijtc-476	52	19	through	through	ADP
ijtc-476	52	20	searching	search	VERB
ijtc-476	52	21	secondary	secondary	ADJ
ijtc-476	52	22	data	datum	NOUN
ijtc-476	52	23	obtained	obtain	VERB
ijtc-476	52	24	from	from	ADP
ijtc-476	52	25	books	book	NOUN
ijtc-476	52	26	,	,	PUNCT
ijtc-476	52	27	articles	article	NOUN
ijtc-476	52	28	or	or	CCONJ
ijtc-476	52	29	news	news	NOUN
ijtc-476	52	30	,	,	PUNCT
ijtc-476	52	31	comments	comment	NOUN
ijtc-476	52	32	,	,	PUNCT
ijtc-476	52	33	government	government	NOUN
ijtc-476	52	34	publications	publication	NOUN
ijtc-476	52	35	(	(	PUNCT
ijtc-476	52	36	websites	website	NOUN
ijtc-476	52	37	)	)	PUNCT
ijtc-476	52	38	,	,	PUNCT
ijtc-476	52	39	and	and	CCONJ
ijtc-476	52	40	journals	journal	NOUN
ijtc-476	52	41	(	(	PUNCT
ijtc-476	52	42	creswell	creswell	PROPN
ijtc-476	52	43	,	,	PUNCT
ijtc-476	52	44	2017	2017	NUM
ijtc-476	52	45	;	;	PUNCT
ijtc-476	52	46	silalahi	silalahi	NOUN
ijtc-476	52	47	,	,	PUNCT
ijtc-476	52	48	2017	2017	NUM
ijtc-476	52	49	;	;	PUNCT
ijtc-476	52	50	sugiyono	sugiyono	NOUN
ijtc-476	52	51	,	,	PUNCT
ijtc-476	52	52	2019	2019	NUM
ijtc-476	52	53	)	)	PUNCT
ijtc-476	52	54	.	.	PUNCT
ijtc-476	53	1	result	result	NOUN
ijtc-476	53	2	and	and	CCONJ
ijtc-476	53	3	discussion	discussion	NOUN
ijtc-476	53	4	evaluation	evaluation	NOUN
ijtc-476	53	5	of	of	ADP
ijtc-476	53	6	a	a	DET
ijtc-476	53	7	government	government	NOUN
ijtc-476	53	8	policy	policy	NOUN
ijtc-476	53	9	or	or	CCONJ
ijtc-476	53	10	program	program	NOUN
ijtc-476	53	11	means	mean	VERB
ijtc-476	53	12	assessing	assess	VERB
ijtc-476	53	13	the	the	DET
ijtc-476	53	14	goals	goal	NOUN
ijtc-476	53	15	,	,	PUNCT
ijtc-476	53	16	criteria	criterion	NOUN
ijtc-476	53	17	,	,	PUNCT
ijtc-476	53	18	and	and	CCONJ
ijtc-476	53	19	targets	target	NOUN
ijtc-476	53	20	to	to	PART
ijtc-476	53	21	be	be	AUX
ijtc-476	53	22	achieved	achieve	VERB
ijtc-476	53	23	by	by	ADP
ijtc-476	53	24	a	a	DET
ijtc-476	53	25	policy	policy	NOUN
ijtc-476	53	26	with	with	ADP
ijtc-476	53	27	the	the	DET
ijtc-476	53	28	existing	exist	VERB
ijtc-476	53	29	reality	reality	NOUN
ijtc-476	53	30	or	or	CCONJ
ijtc-476	53	31	achievements	achievement	NOUN
ijtc-476	53	32	.	.	PUNCT
ijtc-476	54	1	the	the	DET
ijtc-476	54	2	evaluation	evaluation	NOUN
ijtc-476	54	3	also	also	ADV
ijtc-476	54	4	means	mean	VERB
ijtc-476	54	5	making	make	VERB
ijtc-476	54	6	information	information	NOUN
ijtc-476	54	7	about	about	ADP
ijtc-476	54	8	how	how	SCONJ
ijtc-476	54	9	far	far	ADV
ijtc-476	54	10	a	a	DET
ijtc-476	54	11	policy	policy	NOUN
ijtc-476	54	12	outcome	outcome	NOUN
ijtc-476	54	13	contributes	contribute	VERB
ijtc-476	54	14	to	to	ADP
ijtc-476	54	15	achieving	achieve	VERB
ijtc-476	54	16	goals	goal	NOUN
ijtc-476	54	17	and	and	CCONJ
ijtc-476	54	18	objectives	objective	NOUN
ijtc-476	54	19	.	.	PUNCT
ijtc-476	55	1	therefore	therefore	ADV
ijtc-476	55	2	,	,	PUNCT
ijtc-476	55	3	in	in	ADP
ijtc-476	55	4	evaluating	evaluate	VERB
ijtc-476	55	5	the	the	DET
ijtc-476	55	6	provision	provision	NOUN
ijtc-476	55	7	of	of	ADP
ijtc-476	55	8	tax	tax	NOUN
ijtc-476	55	9	policies	policy	NOUN
ijtc-476	55	10	for	for	ADP
ijtc-476	55	11	the	the	DET
ijtc-476	55	12	textile	textile	NOUN
ijtc-476	55	13	industry	industry	NOUN
ijtc-476	55	14	in	in	ADP
ijtc-476	55	15	indonesia	indonesia	PROPN
ijtc-476	55	16	,	,	PUNCT
ijtc-476	55	17	researchers	researcher	NOUN
ijtc-476	55	18	will	will	AUX
ijtc-476	55	19	discuss	discuss	VERB
ijtc-476	55	20	the	the	DET
ijtc-476	55	21	implementation	implementation	NOUN
ijtc-476	55	22	of	of	ADP
ijtc-476	55	23	the	the	DET
ijtc-476	55	24	provision	provision	NOUN
ijtc-476	55	25	income	income	NOUN
ijtc-476	55	26	tax	tax	NOUN
ijtc-476	55	27	incentives	incentive	NOUN
ijtc-476	55	28	,	,	PUNCT
ijtc-476	55	29	their	their	PRON
ijtc-476	55	30	objectives	objective	NOUN
ijtc-476	55	31	,	,	PUNCT
ijtc-476	55	32	and	and	CCONJ
ijtc-476	55	33	evaluation	evaluation	NOUN
ijtc-476	55	34	of	of	ADP
ijtc-476	55	35	the	the	DET
ijtc-476	55	36	implementation	implementation	NOUN
ijtc-476	55	37	(	(	PUNCT
ijtc-476	55	38	subarsono	subarsono	PROPN
ijtc-476	55	39	,	,	PUNCT
ijtc-476	55	40	2019	2019	NUM
ijtc-476	55	41	)	)	PUNCT
ijtc-476	55	42	.	.	PUNCT
ijtc-476	56	1	1	1	X
ijtc-476	56	2	.	.	X
ijtc-476	56	3	evaluation	evaluation	NOUN
ijtc-476	56	4	of	of	ADP
ijtc-476	56	5	the	the	DET
ijtc-476	56	6	implementation	implementation	NOUN
ijtc-476	56	7	of	of	ADP
ijtc-476	56	8	tax	tax	NOUN
ijtc-476	56	9	incentive	incentive	NOUN
ijtc-476	56	10	policies	policy	NOUN
ijtc-476	56	11	for	for	ADP
ijtc-476	56	12	micro	micro	NOUN
ijtc-476	56	13	,	,	PUNCT
ijtc-476	56	14	small	small	ADJ
ijtc-476	56	15	and	and	CCONJ
ijtc-476	56	16	medium	medium	ADJ
ijtc-476	56	17	enterprises	enterprise	NOUN
ijtc-476	56	18	affected	affect	VERB
ijtc-476	56	19	by	by	ADP
ijtc-476	56	20	the	the	DET
ijtc-476	56	21	covid-19	covid-19	PROPN
ijtc-476	56	22	pandemic	pandemic	NOUN
ijtc-476	56	23	at	at	ADP
ijtc-476	56	24	kpp	kpp	PROPN
ijtc-476	56	25	koja	koja	X
ijtc-476	56	26	,	,	PUNCT
ijtc-476	56	27	north	north	PROPN
ijtc-476	56	28	jakarta	jakarta	PROPN
ijtc-476	56	29	there	there	PRON
ijtc-476	56	30	are	be	VERB
ijtc-476	56	31	six	six	NUM
ijtc-476	56	32	criteria	criterion	NOUN
ijtc-476	56	33	for	for	ADP
ijtc-476	56	34	conducting	conduct	VERB
ijtc-476	56	35	policy	policy	NOUN
ijtc-476	56	36	evaluations	evaluation	NOUN
ijtc-476	56	37	,	,	PUNCT
ijtc-476	56	38	here	here	ADV
ijtc-476	56	39	are	be	AUX
ijtc-476	56	40	some	some	DET
ijtc-476	56	41	evaluation	evaluation	NOUN
ijtc-476	56	42	criteria	criterion	NOUN
ijtc-476	56	43	in	in	ADP
ijtc-476	56	44	viewing	view	VERB
ijtc-476	56	45	the	the	DET
ijtc-476	56	46	tax	tax	NOUN
ijtc-476	56	47	incentive	incentive	NOUN
ijtc-476	56	48	application	application	NOUN
ijtc-476	56	49	policy	policy	NOUN
ijtc-476	56	50	(	(	PUNCT
ijtc-476	56	51	dunn	dunn	PROPN
ijtc-476	56	52	,	,	PUNCT
ijtc-476	56	53	2018	2018	NUM
ijtc-476	56	54	)	)	PUNCT
ijtc-476	56	55	,	,	PUNCT
ijtc-476	56	56	namely	namely	ADV
ijtc-476	56	57	as	as	SCONJ
ijtc-476	56	58	follows	follow	VERB
ijtc-476	56	59	:	:	PUNCT
ijtc-476	56	60	a.	a.	NOUN
ijtc-476	56	61	effectiveness	effectiveness	NOUN
ijtc-476	56	62	effectiveness	effectiveness	NOUN
ijtc-476	56	63	is	be	AUX
ijtc-476	56	64	the	the	DET
ijtc-476	56	65	relationship	relationship	NOUN
ijtc-476	56	66	between	between	ADP
ijtc-476	56	67	output	output	NOUN
ijtc-476	56	68	and	and	CCONJ
ijtc-476	56	69	goals	goal	NOUN
ijtc-476	56	70	.	.	PUNCT
ijtc-476	57	1	the	the	DET
ijtc-476	57	2	more	more	ADV
ijtc-476	57	3	significant	significant	ADJ
ijtc-476	57	4	the	the	DET
ijtc-476	57	5	contribution	contribution	NOUN
ijtc-476	57	6	of	of	ADP
ijtc-476	57	7	output	output	NOUN
ijtc-476	57	8	to	to	ADP
ijtc-476	57	9	achieving	achieve	VERB
ijtc-476	57	10	goals	goal	NOUN
ijtc-476	57	11	,	,	PUNCT
ijtc-476	57	12	the	the	DET
ijtc-476	57	13	more	more	ADV
ijtc-476	57	14	effective	effective	ADJ
ijtc-476	57	15	a	a	DET
ijtc-476	57	16	policy	policy	NOUN
ijtc-476	57	17	or	or	CCONJ
ijtc-476	57	18	program	program	NOUN
ijtc-476	57	19	,	,	PUNCT
ijtc-476	57	20	will	will	AUX
ijtc-476	57	21	be	be	AUX
ijtc-476	57	22	.	.	PUNCT
ijtc-476	58	1	a	a	DET
ijtc-476	58	2	policy	policy	NOUN
ijtc-476	58	3	or	or	CCONJ
ijtc-476	58	4	program	program	NOUN
ijtc-476	58	5	is	be	AUX
ijtc-476	58	6	considered	consider	VERB
ijtc-476	58	7	adequate	adequate	ADJ
ijtc-476	58	8	if	if	SCONJ
ijtc-476	58	9	the	the	DET
ijtc-476	58	10	output	output	NOUN
ijtc-476	58	11	produced	produce	VERB
ijtc-476	58	12	can	can	AUX
ijtc-476	58	13	meet	meet	VERB
ijtc-476	58	14	the	the	DET
ijtc-476	58	15	expected	expect	VERB
ijtc-476	58	16	goals	goal	NOUN
ijtc-476	58	17	(	(	PUNCT
ijtc-476	58	18	benvenutti	benvenutti	X
ijtc-476	58	19	et	et	PROPN
ijtc-476	58	20	al	al	PROPN
ijtc-476	58	21	.	.	PROPN
ijtc-476	58	22	,	,	PUNCT
ijtc-476	58	23	2016	2016	NUM
ijtc-476	58	24	;	;	PUNCT
ijtc-476	58	25	roman	roman	PROPN
ijtc-476	58	26	&	&	CCONJ
ijtc-476	58	27	plopeanu	plopeanu	PROPN
ijtc-476	58	28	,	,	PUNCT
ijtc-476	58	29	2021	2021	NUM
ijtc-476	58	30	;	;	PUNCT
ijtc-476	58	31	santhosh	santhosh	PROPN
ijtc-476	58	32	&	&	CCONJ
ijtc-476	58	33	baral	baral	PROPN
ijtc-476	58	34	,	,	PUNCT
ijtc-476	58	35	2015	2015	NUM
ijtc-476	58	36	;	;	PUNCT
ijtc-476	59	1	voronov	voronov	PROPN
ijtc-476	59	2	et	et	PROPN
ijtc-476	59	3	al	al	PROPN
ijtc-476	59	4	.	.	PROPN
ijtc-476	59	5	,	,	PUNCT
ijtc-476	59	6	2015	2015	NUM
ijtc-476	59	7	)	)	PUNCT
ijtc-476	59	8	.	.	PUNCT
ijtc-476	59	9	suppose	suppose	VERB
ijtc-476	59	10	it	it	PRON
ijtc-476	59	11	is	be	AUX
ijtc-476	59	12	related	relate	VERB
ijtc-476	59	13	to	to	ADP
ijtc-476	59	14	the	the	DET
ijtc-476	59	15	income	income	NOUN
ijtc-476	59	16	tax	tax	NOUN
ijtc-476	59	17	incentives	incentive	NOUN
ijtc-476	59	18	received	receive	VERB
ijtc-476	59	19	by	by	ADP
ijtc-476	59	20	msmes	msme	NOUN
ijtc-476	59	21	in	in	ADP
ijtc-476	59	22	the	the	DET
ijtc-476	59	23	koja	koja	PROPN
ijtc-476	59	24	area	area	NOUN
ijtc-476	59	25	.	.	PUNCT
ijtc-476	60	1	in	in	ADP
ijtc-476	60	2	that	that	DET
ijtc-476	60	3	case	case	NOUN
ijtc-476	60	4	,	,	PUNCT
ijtc-476	60	5	it	it	PRON
ijtc-476	60	6	can	can	AUX
ijtc-476	60	7	be	be	AUX
ijtc-476	60	8	said	say	VERB
ijtc-476	60	9	to	to	PART
ijtc-476	60	10	be	be	AUX
ijtc-476	60	11	effective	effective	ADJ
ijtc-476	60	12	if	if	SCONJ
ijtc-476	60	13	the	the	DET
ijtc-476	60	14	output	output	NOUN
ijtc-476	60	15	produced	produce	VERB
ijtc-476	60	16	can	can	AUX
ijtc-476	60	17	meet	meet	VERB
ijtc-476	60	18	the	the	DET
ijtc-476	60	19	incentive	incentive	NOUN
ijtc-476	60	20	objectives	objective	NOUN
ijtc-476	60	21	,	,	PUNCT
ijtc-476	60	22	namely	namely	ADV
ijtc-476	60	23	increasing	increase	VERB
ijtc-476	60	24	national	national	ADJ
ijtc-476	60	25	welfare	welfare	NOUN
ijtc-476	60	26	and	and	CCONJ
ijtc-476	60	27	encouraging	encourage	VERB
ijtc-476	60	28	government	government	NOUN
ijtc-476	60	29	programs	program	NOUN
ijtc-476	60	30	to	to	PART
ijtc-476	60	31	create	create	VERB
ijtc-476	60	32	and	and	CCONJ
ijtc-476	60	33	absorb	absorb	VERB
ijtc-476	60	34	employment	employment	NOUN
ijtc-476	60	35	and	and	CCONJ
ijtc-476	60	36	prevent	prevent	VERB
ijtc-476	60	37	layoffs	layoff	NOUN
ijtc-476	60	38	massively	massively	ADV
ijtc-476	60	39	(	(	PUNCT
ijtc-476	60	40	ciesielska	ciesielska	NOUN
ijtc-476	60	41	et	et	PROPN
ijtc-476	60	42	al	al	PROPN
ijtc-476	60	43	.	.	PROPN
ijtc-476	60	44	,	,	PUNCT
ijtc-476	60	45	2022	2022	NUM
ijtc-476	60	46	;	;	PUNCT
ijtc-476	60	47	holzer	holzer	PROPN
ijtc-476	60	48	et	et	PROPN
ijtc-476	60	49	al	al	PROPN
ijtc-476	60	50	.	.	PROPN
ijtc-476	60	51	,	,	PUNCT
ijtc-476	60	52	2021	2021	NUM
ijtc-476	60	53	;	;	PUNCT
ijtc-476	60	54	tripon	tripon	ADV
ijtc-476	60	55	,	,	PUNCT
ijtc-476	60	56	2015	2015	NUM
ijtc-476	60	57	)	)	PUNCT
ijtc-476	60	58	.	.	PUNCT
ijtc-476	61	1	in	in	ADP
ijtc-476	61	2	connection	connection	NOUN
ijtc-476	61	3	with	with	ADP
ijtc-476	61	4	the	the	DET
ijtc-476	61	5	turmoil	turmoil	NOUN
ijtc-476	61	6	in	in	ADP
ijtc-476	61	7	the	the	DET
ijtc-476	61	8	financial	financial	ADJ
ijtc-476	61	9	market	market	NOUN
ijtc-476	61	10	and	and	CCONJ
ijtc-476	61	11	the	the	DET
ijtc-476	61	12	rupiah	rupiah	PROPN
ijtc-476	61	13	exchange	exchange	NOUN
ijtc-476	61	14	rate	rate	NOUN
ijtc-476	61	15	during	during	ADP
ijtc-476	61	16	the	the	DET
ijtc-476	61	17	covid-19	covid-19	PROPN
ijtc-476	61	18	pandemic	pandemic	NOUN
ijtc-476	61	19	,	,	PUNCT
ijtc-476	61	20	the	the	DET
ijtc-476	61	21	provision	provision	NOUN
ijtc-476	61	22	of	of	ADP
ijtc-476	61	23	income	income	NOUN
ijtc-476	61	24	tax	tax	NOUN
ijtc-476	61	25	incentives	incentive	NOUN
ijtc-476	61	26	to	to	ADP
ijtc-476	61	27	msmes	msme	NOUN
ijtc-476	61	28	in	in	ADP
ijtc-476	61	29	terms	term	NOUN
ijtc-476	61	30	of	of	ADP
ijtc-476	61	31	effectiveness	effectiveness	NOUN
ijtc-476	61	32	must	must	AUX
ijtc-476	61	33	involve	involve	VERB
ijtc-476	61	34	equity	equity	NOUN
ijtc-476	61	35	and	and	CCONJ
ijtc-476	61	36	be	be	AUX
ijtc-476	61	37	right	right	ADJ
ijtc-476	61	38	on	on	ADP
ijtc-476	61	39	target	target	NOUN
ijtc-476	61	40	.	.	PUNCT
ijtc-476	62	1	if	if	SCONJ
ijtc-476	62	2	viewed	view	VERB
ijtc-476	62	3	from	from	ADP
ijtc-476	62	4	the	the	DET
ijtc-476	62	5	aspect	aspect	NOUN
ijtc-476	62	6	of	of	ADP
ijtc-476	62	7	awareness	awareness	NOUN
ijtc-476	62	8	of	of	ADP
ijtc-476	62	9	msmes	msme	NOUN
ijtc-476	62	10	,	,	PUNCT
ijtc-476	62	11	it	it	PRON
ijtc-476	62	12	is	be	AUX
ijtc-476	62	13	already	already	ADV
ijtc-476	62	14	high	high	ADJ
ijtc-476	62	15	in	in	ADP
ijtc-476	62	16	utilizing	utilize	VERB
ijtc-476	62	17	the	the	DET
ijtc-476	62	18	pph	pph	PROPN
ijtc-476	62	19	incentive	incentive	PROPN
ijtc-476	62	20	policy	policy	NOUN
ijtc-476	62	21	.	.	PUNCT
ijtc-476	63	1	providing	provide	VERB
ijtc-476	63	2	income	income	NOUN
ijtc-476	63	3	tax	tax	NOUN
ijtc-476	63	4	incentives	incentive	NOUN
ijtc-476	63	5	to	to	ADP
ijtc-476	63	6	msmes	msme	NOUN
ijtc-476	63	7	has	have	AUX
ijtc-476	63	8	not	not	PART
ijtc-476	63	9	been	be	AUX
ijtc-476	63	10	effective	effective	ADJ
ijtc-476	63	11	because	because	SCONJ
ijtc-476	63	12	there	there	PRON
ijtc-476	63	13	are	be	VERB
ijtc-476	63	14	still	still	ADV
ijtc-476	63	15	few	few	ADJ
ijtc-476	63	16	msmes	msme	NOUN
ijtc-476	63	17	that	that	PRON
ijtc-476	63	18	apply	apply	VERB
ijtc-476	63	19	for	for	ADP
ijtc-476	63	20	pph	pph	PROPN
ijtc-476	63	21	incentives	incentive	NOUN
ijtc-476	63	22	(	(	PUNCT
ijtc-476	63	23	kumala	kumala	PROPN
ijtc-476	63	24	&	&	CCONJ
ijtc-476	63	25	junaidi	junaidi	PROPN
ijtc-476	63	26	,	,	PUNCT
ijtc-476	63	27	2020	2020	NUM
ijtc-476	63	28	;	;	PUNCT
ijtc-476	63	29	malik	malik	PROPN
ijtc-476	63	30	et	et	PROPN
ijtc-476	63	31	al	al	PROPN
ijtc-476	63	32	.	.	PROPN
ijtc-476	63	33	,	,	PUNCT
ijtc-476	63	34	2020	2020	NUM
ijtc-476	63	35	;	;	PUNCT
ijtc-476	63	36	priyatin	priyatin	NOUN
ijtc-476	63	37	&	&	CCONJ
ijtc-476	63	38	rahmi	rahmi	NOUN
ijtc-476	63	39	,	,	PUNCT
ijtc-476	63	40	2022	2022	NUM
ijtc-476	63	41	;	;	PUNCT
ijtc-476	63	42	sarjono	sarjono	ADJ
ijtc-476	63	43	,	,	PUNCT
ijtc-476	63	44	2021	2021	NUM
ijtc-476	63	45	)	)	PUNCT
ijtc-476	63	46	.	.	PUNCT
ijtc-476	64	1	an	an	DET
ijtc-476	64	2	income	income	NOUN
ijtc-476	64	3	tax	tax	NOUN
ijtc-476	64	4	incentive	incentive	NOUN
ijtc-476	64	5	program	program	NOUN
ijtc-476	64	6	can	can	AUX
ijtc-476	64	7	be	be	AUX
ijtc-476	64	8	effective	effective	ADJ
ijtc-476	64	9	if	if	SCONJ
ijtc-476	64	10	it	it	PRON
ijtc-476	64	11	produces	produce	VERB
ijtc-476	64	12	one	one	NUM
ijtc-476	64	13	unit	unit	NOUN
ijtc-476	64	14	of	of	ADP
ijtc-476	64	15	output	output	NOUN
ijtc-476	64	16	(	(	PUNCT
ijtc-476	64	17	output	output	NOUN
ijtc-476	64	18	)	)	PUNCT
ijtc-476	64	19	and	and	CCONJ
ijtc-476	64	20	achieves	achieve	VERB
ijtc-476	64	21	the	the	DET
ijtc-476	64	22	goal	goal	NOUN
ijtc-476	64	23	because	because	SCONJ
ijtc-476	64	24	the	the	DET
ijtc-476	64	25	low	low	ADJ
ijtc-476	64	26	application	application	NOUN
ijtc-476	64	27	for	for	ADP
ijtc-476	64	28	income	income	NOUN
ijtc-476	64	29	tax	tax	NOUN
ijtc-476	64	30	reduction	reduction	NOUN
ijtc-476	64	31	incentives	incentive	NOUN
ijtc-476	64	32	can	can	AUX
ijtc-476	64	33	be	be	AUX
ijtc-476	64	34	said	say	VERB
ijtc-476	64	35	to	to	PART
ijtc-476	64	36	be	be	AUX
ijtc-476	64	37	ineffective	ineffective	ADJ
ijtc-476	64	38	.	.	PUNCT
ijtc-476	65	1	b.	b.	PROPN
ijtc-476	65	2	efficiency	efficiency	NOUN
ijtc-476	65	3	efficiency	efficiency	NOUN
ijtc-476	65	4	relates	relate	VERB
ijtc-476	65	5	to	to	ADP
ijtc-476	65	6	the	the	DET
ijtc-476	65	7	amount	amount	NOUN
ijtc-476	65	8	of	of	ADP
ijtc-476	65	9	effort	effort	NOUN
ijtc-476	65	10	required	require	VERB
ijtc-476	65	11	to	to	PART
ijtc-476	65	12	produce	produce	VERB
ijtc-476	65	13	a	a	DET
ijtc-476	65	14	certain	certain	ADJ
ijtc-476	65	15	level	level	NOUN
ijtc-476	65	16	of	of	ADP
ijtc-476	65	17	effectiveness	effectiveness	NOUN
ijtc-476	65	18	(	(	PUNCT
ijtc-476	65	19	dunn	dunn	PROPN
ijtc-476	65	20	,	,	PUNCT
ijtc-476	65	21	2018	2018	NUM
ijtc-476	65	22	)	)	PUNCT
ijtc-476	65	23	.	.	PUNCT
ijtc-476	66	1	in	in	ADP
ijtc-476	66	2	implementing	implement	VERB
ijtc-476	66	3	the	the	DET
ijtc-476	66	4	tax	tax	NOUN
ijtc-476	66	5	incentive	incentive	NOUN
ijtc-476	66	6	policy	policy	NOUN
ijtc-476	66	7	for	for	ADP
ijtc-476	66	8	msmes	msme	NOUN
ijtc-476	66	9	in	in	ADP
ijtc-476	66	10	koja	koja	PROPN
ijtc-476	66	11	during	during	ADP
ijtc-476	66	12	the	the	DET
ijtc-476	66	13	pandemic	pandemic	ADJ
ijtc-476	66	14	,	,	PUNCT
ijtc-476	66	15	efficiency	efficiency	NOUN
ijtc-476	66	16	was	be	AUX
ijtc-476	66	17	seen	see	VERB
ijtc-476	66	18	,	,	PUNCT
ijtc-476	66	19	where	where	SCONJ
ijtc-476	66	20	the	the	DET
ijtc-476	66	21	government	government	NOUN
ijtc-476	66	22	's	's	PART
ijtc-476	66	23	efforts	effort	NOUN
ijtc-476	66	24	to	to	PART
ijtc-476	66	25	conduct	conduct	VERB
ijtc-476	66	26	socialization	socialization	NOUN
ijtc-476	66	27	prior	prior	ADV
ijtc-476	66	28	to	to	ADP
ijtc-476	66	29	implementation	implementation	NOUN
ijtc-476	66	30	were	be	AUX
ijtc-476	66	31	estimated	estimate	VERB
ijtc-476	66	32	to	to	PART
ijtc-476	66	33	be	be	AUX
ijtc-476	66	34	quite	quite	ADV
ijtc-476	66	35	efficient	efficient	ADJ
ijtc-476	66	36	(	(	PUNCT
ijtc-476	67	1	yang	yang	PROPN
ijtc-476	67	2	et	et	PROPN
ijtc-476	67	3	al	al	PROPN
ijtc-476	67	4	.	.	PROPN
ijtc-476	67	5	,	,	PUNCT
ijtc-476	67	6	2022	2022	NUM
ijtc-476	67	7	;	;	PUNCT
ijtc-476	67	8	zhang	zhang	PROPN
ijtc-476	67	9	et	et	PROPN
ijtc-476	67	10	al	al	PROPN
ijtc-476	67	11	.	.	PROPN
ijtc-476	67	12	,	,	PUNCT
ijtc-476	67	13	2022	2022	NUM
ijtc-476	67	14	)	)	PUNCT
ijtc-476	67	15	.	.	PUNCT
ijtc-476	68	1	with	with	ADP
ijtc-476	68	2	the	the	DET
ijtc-476	68	3	existence	existence	NOUN
ijtc-476	68	4	of	of	ADP
ijtc-476	68	5	tax	tax	NOUN
ijtc-476	68	6	incentives	incentive	NOUN
ijtc-476	68	7	,	,	PUNCT
ijtc-476	68	8	previously	previously	ADV
ijtc-476	68	9	budgeted	budget	VERB
ijtc-476	68	10	funds	fund	NOUN
ijtc-476	68	11	for	for	ADP
ijtc-476	68	12	paying	pay	VERB
ijtc-476	68	13	taxes	taxis	NOUN
ijtc-476	68	14	can	can	AUX
ijtc-476	68	15	be	be	AUX
ijtc-476	68	16	used	use	VERB
ijtc-476	68	17	for	for	ADP
ijtc-476	68	18	other	other	ADJ
ijtc-476	68	19	purposes	purpose	NOUN
ijtc-476	68	20	.	.	PUNCT
ijtc-476	69	1	the	the	DET
ijtc-476	69	2	msmes	msme	NOUN
ijtc-476	69	3	at	at	ADP
ijtc-476	69	4	the	the	DET
ijtc-476	69	5	pratama	pratama	NOUN
ijtc-476	69	6	koja	koja	PROPN
ijtc-476	69	7	tax	tax	PROPN
ijtc-476	69	8	service	service	NOUN
ijtc-476	69	9	office	office	NOUN
ijtc-476	69	10	optimize	optimize	NOUN
ijtc-476	69	11	income	income	NOUN
ijtc-476	69	12	to	to	PART
ijtc-476	69	13	survive	survive	VERB
ijtc-476	69	14	during	during	ADP
ijtc-476	69	15	the	the	DET
ijtc-476	69	16	pandemic	pandemic	NOUN
ijtc-476	69	17	.	.	PUNCT
ijtc-476	70	1	the	the	DET
ijtc-476	70	2	use	use	NOUN
ijtc-476	70	3	of	of	ADP
ijtc-476	70	4	tax	tax	NOUN
ijtc-476	70	5	incentive	incentive	NOUN
ijtc-476	70	6	policies	policy	NOUN
ijtc-476	70	7	can	can	AUX
ijtc-476	70	8	at	at	ADP
ijtc-476	70	9	least	least	ADJ
ijtc-476	70	10	provide	provide	VERB
ijtc-476	70	11	relief	relief	NOUN
ijtc-476	70	12	on	on	ADP
ijtc-476	70	13	the	the	DET
ijtc-476	70	14	evaluation	evaluation	NOUN
ijtc-476	70	15	of	of	ADP
ijtc-476	70	16	the	the	DET
ijtc-476	70	17	implementation	implementation	NOUN
ijtc-476	70	18	of	of	ADP
ijtc-476	70	19	tax	tax	NOUN
ijtc-476	70	20	incentive	incentive	NOUN
ijtc-476	70	21	policy	policy	NOUN
ijtc-476	70	22	for	for	ADP
ijtc-476	70	23	small	small	ADJ
ijtc-476	70	24	and	and	CCONJ
ijtc-476	70	25	medium	medium	ADJ
ijtc-476	70	26	enterprises	enterprise	NOUN
ijtc-476	70	27	affected	affect	VERB
ijtc-476	70	28	by	by	ADP
ijtc-476	70	29	the	the	DET
ijtc-476	70	30	covid-19	covid-19	PROPN
ijtc-476	70	31	pandemic	pandemic	NOUN
ijtc-476	70	32	at	at	ADP
ijtc-476	70	33	the	the	DET
ijtc-476	70	34	tax	tax	NOUN
ijtc-476	70	35	service	service	NOUN
ijtc-476	70	36	office	office	NOUN
ijtc-476	70	37	pratama	pratama	NOUN
ijtc-476	70	38	koja	koja	PROPN
ijtc-476	70	39	utara	utara	PROPN
ijtc-476	70	40	jakarta	jakarta	PROPN
ijtc-476	70	41	wulandari	wulandari	PROPN
ijtc-476	70	42	,	,	PUNCT
ijtc-476	70	43	teron	teron	PROPN
ijtc-476	70	44	,	,	PUNCT
ijtc-476	70	45	agustina	agustina	PROPN
ijtc-476	70	46	,	,	PUNCT
ijtc-476	70	47	and	and	CCONJ
ijtc-476	70	48	rofiyanti	rofiyanti	VERB
ijtc-476	70	49	218	218	NUM
ijtc-476	70	50	|	|	NOUN
ijtc-476	70	51	ilomata	ilomata	PROPN
ijtc-476	70	52	international	international	ADJ
ijtc-476	70	53	journal	journal	NOUN
ijtc-476	70	54	of	of	ADP
ijtc-476	70	55	tax	tax	PROPN
ijtc-476	70	56	&	&	CCONJ
ijtc-476	70	57	accounting	accounting	PROPN
ijtc-476	70	58	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-476	70	59	expenditure	expenditure	NOUN
ijtc-476	70	60	burden	burden	NOUN
ijtc-476	70	61	of	of	ADP
ijtc-476	70	62	msme	msme	NOUN
ijtc-476	70	63	actors	actor	NOUN
ijtc-476	70	64	during	during	ADP
ijtc-476	70	65	the	the	DET
ijtc-476	70	66	covid-19	covid-19	PROPN
ijtc-476	70	67	pandemic	pandemic	NOUN
ijtc-476	70	68	(	(	PUNCT
ijtc-476	70	69	chen	chen	PROPN
ijtc-476	70	70	et	et	PROPN
ijtc-476	70	71	al	al	PROPN
ijtc-476	70	72	.	.	PROPN
ijtc-476	70	73	,	,	PUNCT
ijtc-476	70	74	2022	2022	NUM
ijtc-476	70	75	)	)	PUNCT
ijtc-476	70	76	.	.	PUNCT
ijtc-476	71	1	the	the	DET
ijtc-476	71	2	provision	provision	NOUN
ijtc-476	71	3	of	of	ADP
ijtc-476	71	4	tax	tax	NOUN
ijtc-476	71	5	incentive	incentive	NOUN
ijtc-476	71	6	policies	policy	NOUN
ijtc-476	71	7	for	for	ADP
ijtc-476	71	8	msme	msme	NOUN
ijtc-476	71	9	taxpayers	taxpayer	NOUN
ijtc-476	71	10	,	,	PUNCT
ijtc-476	71	11	on	on	ADP
ijtc-476	71	12	the	the	DET
ijtc-476	71	13	one	one	NUM
ijtc-476	71	14	hand	hand	NOUN
ijtc-476	71	15	,	,	PUNCT
ijtc-476	71	16	can	can	AUX
ijtc-476	71	17	ease	ease	VERB
ijtc-476	71	18	the	the	DET
ijtc-476	71	19	burden	burden	NOUN
ijtc-476	71	20	of	of	ADP
ijtc-476	71	21	spending	spending	NOUN
ijtc-476	71	22	but	but	CCONJ
ijtc-476	71	23	,	,	PUNCT
ijtc-476	71	24	on	on	ADP
ijtc-476	71	25	the	the	DET
ijtc-476	71	26	other	other	ADJ
ijtc-476	71	27	hand	hand	NOUN
ijtc-476	71	28	,	,	PUNCT
ijtc-476	71	29	reduce	reduce	VERB
ijtc-476	71	30	state	state	NOUN
ijtc-476	71	31	revenues	revenue	NOUN
ijtc-476	71	32	(	(	PUNCT
ijtc-476	71	33	wan	wan	PROPN
ijtc-476	71	34	et	et	PROPN
ijtc-476	71	35	al	al	PROPN
ijtc-476	71	36	.	.	PROPN
ijtc-476	71	37	,	,	PUNCT
ijtc-476	71	38	2022	2022	NUM
ijtc-476	71	39	)	)	PUNCT
ijtc-476	71	40	.	.	PUNCT
ijtc-476	72	1	nevertheless	nevertheless	ADV
ijtc-476	72	2	,	,	PUNCT
ijtc-476	72	3	it	it	PRON
ijtc-476	72	4	is	be	AUX
ijtc-476	72	5	hoped	hope	VERB
ijtc-476	72	6	that	that	SCONJ
ijtc-476	72	7	the	the	DET
ijtc-476	72	8	provision	provision	NOUN
ijtc-476	72	9	of	of	ADP
ijtc-476	72	10	tax	tax	NOUN
ijtc-476	72	11	incentive	incentive	NOUN
ijtc-476	72	12	policies	policy	NOUN
ijtc-476	72	13	is	be	AUX
ijtc-476	72	14	expected	expect	VERB
ijtc-476	72	15	to	to	PART
ijtc-476	72	16	be	be	AUX
ijtc-476	72	17	obedient	obedient	ADJ
ijtc-476	72	18	in	in	ADP
ijtc-476	72	19	fulfilling	fulfil	VERB
ijtc-476	72	20	tax	tax	NOUN
ijtc-476	72	21	obligations	obligation	NOUN
ijtc-476	72	22	even	even	ADV
ijtc-476	72	23	though	though	SCONJ
ijtc-476	72	24	the	the	DET
ijtc-476	72	25	community	community	NOUN
ijtc-476	72	26	's	's	PART
ijtc-476	72	27	economy	economy	NOUN
ijtc-476	72	28	is	be	AUX
ijtc-476	72	29	weakening	weaken	VERB
ijtc-476	72	30	due	due	ADP
ijtc-476	72	31	to	to	ADP
ijtc-476	72	32	the	the	DET
ijtc-476	72	33	covid-19	covid-19	PROPN
ijtc-476	72	34	pandemic	pandemic	ADJ
ijtc-476	72	35	c.	c.	PROPN
ijtc-476	72	36	adequacy	adequacy	PROPN
ijtc-476	72	37	sufficiency	sufficiency	NOUN
ijtc-476	72	38	in	in	ADP
ijtc-476	72	39	public	public	ADJ
ijtc-476	72	40	policy	policy	NOUN
ijtc-476	72	41	seen	see	VERB
ijtc-476	72	42	in	in	ADP
ijtc-476	72	43	achieving	achieve	VERB
ijtc-476	72	44	the	the	DET
ijtc-476	72	45	goals	goal	NOUN
ijtc-476	72	46	that	that	PRON
ijtc-476	72	47	have	have	AUX
ijtc-476	72	48	been	be	AUX
ijtc-476	72	49	achieved	achieve	VERB
ijtc-476	72	50	has	have	AUX
ijtc-476	72	51	been	be	AUX
ijtc-476	72	52	felt	feel	VERB
ijtc-476	72	53	to	to	PART
ijtc-476	72	54	be	be	AUX
ijtc-476	72	55	sufficient	sufficient	ADJ
ijtc-476	72	56	in	in	ADP
ijtc-476	72	57	various	various	ADJ
ijtc-476	72	58	ways	way	NOUN
ijtc-476	72	59	(	(	PUNCT
ijtc-476	72	60	figueroa	figueroa	PROPN
ijtc-476	72	61	et	et	PROPN
ijtc-476	72	62	al	al	PROPN
ijtc-476	72	63	.	.	PROPN
ijtc-476	72	64	,	,	PUNCT
ijtc-476	72	65	2021	2021	NUM
ijtc-476	72	66	;	;	PUNCT
ijtc-476	72	67	simshauser	simshauser	ADV
ijtc-476	72	68	,	,	PUNCT
ijtc-476	72	69	2019	2019	NUM
ijtc-476	72	70	;	;	PUNCT
ijtc-476	72	71	sukhwani	sukhwani	NOUN
ijtc-476	72	72	et	et	PROPN
ijtc-476	72	73	al	al	PROPN
ijtc-476	72	74	.	.	PROPN
ijtc-476	72	75	,	,	PUNCT
ijtc-476	72	76	2021	2021	NUM
ijtc-476	72	77	;	;	PUNCT
ijtc-476	72	78	zapata	zapata	PROPN
ijtc-476	72	79	et	et	PROPN
ijtc-476	72	80	al	al	PROPN
ijtc-476	72	81	.	.	PROPN
ijtc-476	72	82	,	,	PUNCT
ijtc-476	72	83	2022	2022	NUM
ijtc-476	72	84	)	)	PUNCT
ijtc-476	72	85	.	.	PUNCT
ijtc-476	73	1	adequacy	adequacy	NOUN
ijtc-476	73	2	is	be	AUX
ijtc-476	73	3	concerned	concern	VERB
ijtc-476	73	4	with	with	ADP
ijtc-476	73	5	how	how	SCONJ
ijtc-476	73	6	far	far	ADV
ijtc-476	73	7	a	a	DET
ijtc-476	73	8	level	level	NOUN
ijtc-476	73	9	of	of	ADP
ijtc-476	73	10	effectiveness	effectiveness	NOUN
ijtc-476	73	11	satisfies	satisfy	VERB
ijtc-476	73	12	a	a	DET
ijtc-476	73	13	need	need	NOUN
ijtc-476	73	14	,	,	PUNCT
ijtc-476	73	15	value	value	NOUN
ijtc-476	73	16	,	,	PUNCT
ijtc-476	73	17	or	or	CCONJ
ijtc-476	73	18	opportunity	opportunity	NOUN
ijtc-476	73	19	(	(	PUNCT
ijtc-476	73	20	dunn	dunn	PROPN
ijtc-476	73	21	,	,	PUNCT
ijtc-476	73	22	2018	2018	NUM
ijtc-476	73	23	)	)	PUNCT
ijtc-476	73	24	.	.	PUNCT
ijtc-476	74	1	from	from	ADP
ijtc-476	74	2	the	the	DET
ijtc-476	74	3	above	above	ADJ
ijtc-476	74	4	understanding	understanding	NOUN
ijtc-476	74	5	,	,	PUNCT
ijtc-476	74	6	it	it	PRON
ijtc-476	74	7	can	can	AUX
ijtc-476	74	8	be	be	AUX
ijtc-476	74	9	concluded	conclude	VERB
ijtc-476	74	10	that	that	SCONJ
ijtc-476	74	11	adequacy	adequacy	NOUN
ijtc-476	74	12	is	be	AUX
ijtc-476	74	13	still	still	ADV
ijtc-476	74	14	related	relate	VERB
ijtc-476	74	15	to	to	ADP
ijtc-476	74	16	effectiveness	effectiveness	NOUN
ijtc-476	74	17	by	by	ADP
ijtc-476	74	18	measuring	measure	VERB
ijtc-476	74	19	or	or	CCONJ
ijtc-476	74	20	predicting	predict	VERB
ijtc-476	74	21	how	how	SCONJ
ijtc-476	74	22	far	far	ADV
ijtc-476	74	23	the	the	DET
ijtc-476	74	24	existing	exist	VERB
ijtc-476	74	25	alternatives	alternative	NOUN
ijtc-476	74	26	can	can	AUX
ijtc-476	74	27	satisfy	satisfy	VERB
ijtc-476	74	28	the	the	DET
ijtc-476	74	29	needs	need	NOUN
ijtc-476	74	30	of	of	ADP
ijtc-476	74	31	the	the	DET
ijtc-476	74	32	koja	koja	PROPN
ijtc-476	74	33	msmes	msme	NOUN
ijtc-476	74	34	during	during	ADP
ijtc-476	74	35	the	the	DET
ijtc-476	74	36	pandemic	pandemic	ADJ
ijtc-476	74	37	period	period	NOUN
ijtc-476	74	38	and	and	CCONJ
ijtc-476	74	39	the	the	DET
ijtc-476	74	40	value	value	NOUN
ijtc-476	74	41	or	or	CCONJ
ijtc-476	74	42	opportunity	opportunity	NOUN
ijtc-476	74	43	in	in	ADP
ijtc-476	74	44	solving	solve	VERB
ijtc-476	74	45	problems	problem	NOUN
ijtc-476	74	46	that	that	PRON
ijtc-476	74	47	occur	occur	VERB
ijtc-476	74	48	.	.	PUNCT
ijtc-476	75	1	the	the	DET
ijtc-476	75	2	aspect	aspect	NOUN
ijtc-476	75	3	of	of	ADP
ijtc-476	75	4	adequacy	adequacy	NOUN
ijtc-476	75	5	in	in	ADP
ijtc-476	75	6	applying	apply	VERB
ijtc-476	75	7	the	the	DET
ijtc-476	75	8	tax	tax	NOUN
ijtc-476	75	9	incentive	incentive	NOUN
ijtc-476	75	10	policy	policy	NOUN
ijtc-476	75	11	is	be	AUX
ijtc-476	75	12	the	the	DET
ijtc-476	75	13	satisfaction	satisfaction	NOUN
ijtc-476	75	14	and	and	CCONJ
ijtc-476	75	15	adequacy	adequacy	NOUN
ijtc-476	75	16	of	of	ADP
ijtc-476	75	17	the	the	DET
ijtc-476	75	18	koja	koja	PROPN
ijtc-476	75	19	msmes	msmes	PROPN
ijtc-476	75	20	in	in	ADP
ijtc-476	75	21	surviving	survive	VERB
ijtc-476	75	22	during	during	ADP
ijtc-476	75	23	the	the	DET
ijtc-476	75	24	covid-19	covid-19	PROPN
ijtc-476	75	25	pandemic	pandemic	NOUN
ijtc-476	75	26	.	.	PUNCT
ijtc-476	76	1	taxes	taxis	NOUN
ijtc-476	76	2	are	be	AUX
ijtc-476	76	3	people	people	NOUN
ijtc-476	76	4	's	's	PART
ijtc-476	76	5	contributions	contribution	NOUN
ijtc-476	76	6	to	to	ADP
ijtc-476	76	7	the	the	DET
ijtc-476	76	8	state	state	NOUN
ijtc-476	76	9	treasury	treasury	NOUN
ijtc-476	76	10	based	base	VERB
ijtc-476	76	11	on	on	ADP
ijtc-476	76	12	the	the	DET
ijtc-476	76	13	law	law	NOUN
ijtc-476	76	14	(	(	PUNCT
ijtc-476	76	15	which	which	PRON
ijtc-476	76	16	can	can	AUX
ijtc-476	76	17	be	be	AUX
ijtc-476	76	18	forced	force	VERB
ijtc-476	76	19	)	)	PUNCT
ijtc-476	76	20	by	by	ADP
ijtc-476	76	21	not	not	PART
ijtc-476	76	22	receiving	receive	VERB
ijtc-476	76	23	reciprocal	reciprocal	ADJ
ijtc-476	76	24	services	service	NOUN
ijtc-476	76	25	(	(	PUNCT
ijtc-476	76	26	contra	contra	NOUN
ijtc-476	76	27	-	-	NOUN
ijtc-476	76	28	achievements	achievement	NOUN
ijtc-476	76	29	)	)	PUNCT
ijtc-476	76	30	that	that	PRON
ijtc-476	76	31	can	can	AUX
ijtc-476	76	32	be	be	AUX
ijtc-476	76	33	shown	show	VERB
ijtc-476	76	34	directly	directly	ADV
ijtc-476	76	35	and	and	CCONJ
ijtc-476	76	36	which	which	PRON
ijtc-476	76	37	are	be	AUX
ijtc-476	76	38	used	use	VERB
ijtc-476	76	39	to	to	PART
ijtc-476	76	40	pay	pay	VERB
ijtc-476	76	41	general	general	ADJ
ijtc-476	76	42	expenses	expense	NOUN
ijtc-476	76	43	(	(	PUNCT
ijtc-476	76	44	mardiasmo	mardiasmo	NOUN
ijtc-476	76	45	,	,	PUNCT
ijtc-476	76	46	2006	2006	NUM
ijtc-476	76	47	,	,	PUNCT
ijtc-476	76	48	2016	2016	NUM
ijtc-476	76	49	)	)	PUNCT
ijtc-476	76	50	.	.	PUNCT
ijtc-476	77	1	indirectly	indirectly	ADV
ijtc-476	77	2	,	,	PUNCT
ijtc-476	77	3	tax	tax	NOUN
ijtc-476	77	4	is	be	AUX
ijtc-476	77	5	a	a	DET
ijtc-476	77	6	burden	burden	NOUN
ijtc-476	77	7	that	that	PRON
ijtc-476	77	8	taxpayers	taxpayer	NOUN
ijtc-476	77	9	must	must	AUX
ijtc-476	77	10	pay	pay	VERB
ijtc-476	77	11	.	.	PUNCT
ijtc-476	78	1	with	with	ADP
ijtc-476	78	2	the	the	DET
ijtc-476	78	3	covid	covid	PROPN
ijtc-476	78	4	pandemic	pandemic	NOUN
ijtc-476	78	5	,	,	PUNCT
ijtc-476	78	6	where	where	SCONJ
ijtc-476	78	7	the	the	DET
ijtc-476	78	8	community	community	NOUN
ijtc-476	78	9	's	's	PART
ijtc-476	78	10	economy	economy	NOUN
ijtc-476	78	11	,	,	PUNCT
ijtc-476	78	12	especially	especially	ADV
ijtc-476	78	13	msmes	msme	NOUN
ijtc-476	78	14	,	,	PUNCT
ijtc-476	78	15	is	be	AUX
ijtc-476	78	16	very	very	ADV
ijtc-476	78	17	disturbed	disturbed	ADJ
ijtc-476	78	18	,	,	PUNCT
ijtc-476	78	19	the	the	DET
ijtc-476	78	20	tax	tax	NOUN
ijtc-476	78	21	burden	burden	NOUN
ijtc-476	78	22	is	be	AUX
ijtc-476	78	23	felt	feel	VERB
ijtc-476	78	24	to	to	PART
ijtc-476	78	25	be	be	AUX
ijtc-476	78	26	burdensome	burdensome	ADJ
ijtc-476	78	27	for	for	ADP
ijtc-476	78	28	msme	msme	NOUN
ijtc-476	78	29	actors	actor	NOUN
ijtc-476	78	30	.	.	PUNCT
ijtc-476	79	1	with	with	ADP
ijtc-476	79	2	the	the	DET
ijtc-476	79	3	tax	tax	NOUN
ijtc-476	79	4	incentive	incentive	NOUN
ijtc-476	79	5	policy	policy	NOUN
ijtc-476	79	6	,	,	PUNCT
ijtc-476	79	7	it	it	PRON
ijtc-476	79	8	is	be	AUX
ijtc-476	79	9	felt	feel	VERB
ijtc-476	79	10	that	that	SCONJ
ijtc-476	79	11	it	it	PRON
ijtc-476	79	12	can	can	AUX
ijtc-476	79	13	provide	provide	VERB
ijtc-476	79	14	relief	relief	NOUN
ijtc-476	79	15	and	and	CCONJ
ijtc-476	79	16	solutions	solution	NOUN
ijtc-476	79	17	to	to	ADP
ijtc-476	79	18	the	the	DET
ijtc-476	79	19	tax	tax	NOUN
ijtc-476	79	20	burden	burden	NOUN
ijtc-476	79	21	obligations	obligation	NOUN
ijtc-476	79	22	by	by	ADP
ijtc-476	79	23	msme	msme	NOUN
ijtc-476	79	24	taxpayers	taxpayer	NOUN
ijtc-476	79	25	.	.	PUNCT
ijtc-476	80	1	thus	thus	ADV
ijtc-476	80	2	,	,	PUNCT
ijtc-476	80	3	msme	msme	NOUN
ijtc-476	80	4	actors	actor	NOUN
ijtc-476	80	5	feel	feel	VERB
ijtc-476	80	6	that	that	SCONJ
ijtc-476	80	7	the	the	DET
ijtc-476	80	8	policies	policy	NOUN
ijtc-476	80	9	issued	issue	VERB
ijtc-476	80	10	by	by	ADP
ijtc-476	80	11	the	the	DET
ijtc-476	80	12	government	government	NOUN
ijtc-476	80	13	are	be	AUX
ijtc-476	80	14	beneficial	beneficial	ADJ
ijtc-476	80	15	in	in	ADP
ijtc-476	80	16	meeting	meet	VERB
ijtc-476	80	17	their	their	PRON
ijtc-476	80	18	needs	need	NOUN
ijtc-476	80	19	even	even	ADV
ijtc-476	80	20	though	though	SCONJ
ijtc-476	80	21	income	income	NOUN
ijtc-476	80	22	is	be	AUX
ijtc-476	80	23	reduced	reduce	VERB
ijtc-476	80	24	as	as	ADP
ijtc-476	80	25	a	a	DET
ijtc-476	80	26	result	result	NOUN
ijtc-476	80	27	of	of	ADP
ijtc-476	80	28	the	the	DET
ijtc-476	80	29	covid-19	covid-19	PROPN
ijtc-476	80	30	pandemic	pandemic	NOUN
ijtc-476	80	31	.	.	PUNCT
ijtc-476	81	1	d.	d.	NOUN
ijtc-476	81	2	even	even	ADV
ijtc-476	81	3	distribution	distribution	NOUN
ijtc-476	81	4	alignment	alignment	NOUN
ijtc-476	81	5	in	in	ADP
ijtc-476	81	6	public	public	ADJ
ijtc-476	81	7	policy	policy	NOUN
ijtc-476	81	8	means	mean	VERB
ijtc-476	81	9	that	that	SCONJ
ijtc-476	81	10	justice	justice	NOUN
ijtc-476	81	11	is	be	AUX
ijtc-476	81	12	given	give	VERB
ijtc-476	81	13	and	and	CCONJ
ijtc-476	81	14	public	public	ADJ
ijtc-476	81	15	policy	policy	NOUN
ijtc-476	81	16	targets	target	NOUN
ijtc-476	81	17	are	be	AUX
ijtc-476	81	18	obtained	obtain	VERB
ijtc-476	81	19	.	.	PUNCT
ijtc-476	82	1	william	william	PROPN
ijtc-476	82	2	n.	n.	PROPN
ijtc-476	82	3	dunn	dunn	PROPN
ijtc-476	82	4	stated	state	VERB
ijtc-476	82	5	that	that	SCONJ
ijtc-476	82	6	the	the	DET
ijtc-476	82	7	criterion	criterion	NOUN
ijtc-476	82	8	of	of	ADP
ijtc-476	82	9	equity	equity	NOUN
ijtc-476	82	10	is	be	AUX
ijtc-476	82	11	closely	closely	ADV
ijtc-476	82	12	related	relate	VERB
ijtc-476	82	13	to	to	ADP
ijtc-476	82	14	legal	legal	ADJ
ijtc-476	82	15	and	and	CCONJ
ijtc-476	82	16	social	social	ADJ
ijtc-476	82	17	rationality	rationality	NOUN
ijtc-476	82	18	and	and	CCONJ
ijtc-476	82	19	refers	refer	VERB
ijtc-476	82	20	to	to	ADP
ijtc-476	82	21	the	the	DET
ijtc-476	82	22	distribution	distribution	NOUN
ijtc-476	82	23	of	of	ADP
ijtc-476	82	24	results	result	NOUN
ijtc-476	82	25	and	and	CCONJ
ijtc-476	82	26	efforts	effort	NOUN
ijtc-476	82	27	between	between	ADP
ijtc-476	82	28	different	different	ADJ
ijtc-476	82	29	groups	group	NOUN
ijtc-476	82	30	in	in	ADP
ijtc-476	82	31	society	society	NOUN
ijtc-476	82	32	.	.	PUNCT
ijtc-476	83	1	an	an	DET
ijtc-476	83	2	equalization	equalization	NOUN
ijtc-476	83	3	-	-	PUNCT
ijtc-476	83	4	oriented	orient	VERB
ijtc-476	83	5	policy	policy	NOUN
ijtc-476	83	6	is	be	AUX
ijtc-476	83	7	a	a	DET
ijtc-476	83	8	policy	policy	NOUN
ijtc-476	83	9	that	that	PRON
ijtc-476	83	10	results	result	VERB
ijtc-476	83	11	or	or	CCONJ
ijtc-476	83	12	effort	effort	NOUN
ijtc-476	83	13	is	be	AUX
ijtc-476	83	14	equitably	equitably	ADV
ijtc-476	83	15	distributed	distribute	VERB
ijtc-476	83	16	.	.	PUNCT
ijtc-476	84	1	a	a	DET
ijtc-476	84	2	particular	particular	ADJ
ijtc-476	84	3	program	program	NOUN
ijtc-476	84	4	may	may	AUX
ijtc-476	84	5	be	be	AUX
ijtc-476	84	6	effective	effective	ADJ
ijtc-476	84	7	,	,	PUNCT
ijtc-476	84	8	efficient	efficient	ADJ
ijtc-476	84	9	,	,	PUNCT
ijtc-476	84	10	and	and	CCONJ
ijtc-476	84	11	sufficient	sufficient	ADJ
ijtc-476	84	12	if	if	SCONJ
ijtc-476	84	13	evenly	evenly	ADV
ijtc-476	84	14	distributed	distribute	VERB
ijtc-476	84	15	cost	cost	NOUN
ijtc-476	84	16	benefits	benefit	NOUN
ijtc-476	84	17	.	.	PUNCT
ijtc-476	85	1	the	the	DET
ijtc-476	85	2	key	key	NOUN
ijtc-476	85	3	to	to	PART
ijtc-476	85	4	alignment	alignment	NOUN
ijtc-476	85	5	is	be	AUX
ijtc-476	85	6	justice	justice	NOUN
ijtc-476	85	7	or	or	CCONJ
ijtc-476	85	8	fairness	fairness	NOUN
ijtc-476	85	9	.	.	PUNCT
ijtc-476	86	1	the	the	DET
ijtc-476	86	2	implementation	implementation	NOUN
ijtc-476	86	3	of	of	ADP
ijtc-476	86	4	the	the	DET
ijtc-476	86	5	incentive	incentive	NOUN
ijtc-476	86	6	policy	policy	NOUN
ijtc-476	86	7	must	must	AUX
ijtc-476	86	8	be	be	AUX
ijtc-476	86	9	fair	fair	ADJ
ijtc-476	86	10	.	.	PUNCT
ijtc-476	87	1	all	all	DET
ijtc-476	87	2	sectors	sector	NOUN
ijtc-476	87	3	and	and	CCONJ
ijtc-476	87	4	society	society	NOUN
ijtc-476	87	5	's	's	PART
ijtc-476	87	6	perspectives	perspective	NOUN
ijtc-476	87	7	must	must	AUX
ijtc-476	87	8	enjoy	enjoy	VERB
ijtc-476	87	9	the	the	DET
ijtc-476	87	10	results	result	NOUN
ijtc-476	87	11	of	of	ADP
ijtc-476	87	12	the	the	DET
ijtc-476	87	13	policy	policy	NOUN
ijtc-476	87	14	because	because	SCONJ
ijtc-476	87	15	public	public	ADJ
ijtc-476	87	16	services	service	NOUN
ijtc-476	87	17	are	be	AUX
ijtc-476	87	18	services	service	NOUN
ijtc-476	87	19	from	from	ADP
ijtc-476	87	20	the	the	DET
ijtc-476	87	21	bureaucracy	bureaucracy	NOUN
ijtc-476	87	22	for	for	ADP
ijtc-476	87	23	the	the	DET
ijtc-476	87	24	community	community	NOUN
ijtc-476	87	25	in	in	ADP
ijtc-476	87	26	fulfilling	fulfil	VERB
ijtc-476	87	27	community	community	NOUN
ijtc-476	87	28	activities	activity	NOUN
ijtc-476	87	29	,	,	PUNCT
ijtc-476	87	30	either	either	CCONJ
ijtc-476	87	31	directly	directly	ADV
ijtc-476	87	32	or	or	CCONJ
ijtc-476	87	33	indirectly	indirectly	ADV
ijtc-476	87	34	.	.	PUNCT
ijtc-476	88	1	public	public	ADJ
ijtc-476	88	2	services	service	NOUN
ijtc-476	88	3	themselves	themselves	PRON
ijtc-476	88	4	produce	produce	VERB
ijtc-476	88	5	public	public	ADJ
ijtc-476	88	6	services	service	NOUN
ijtc-476	88	7	.	.	PUNCT
ijtc-476	89	1	during	during	ADP
ijtc-476	89	2	the	the	DET
ijtc-476	89	3	pandemic	pandemic	ADJ
ijtc-476	89	4	,	,	PUNCT
ijtc-476	89	5	many	many	ADJ
ijtc-476	89	6	sectors	sector	NOUN
ijtc-476	89	7	are	be	AUX
ijtc-476	89	8	affected	affect	VERB
ijtc-476	89	9	.	.	PUNCT
ijtc-476	90	1	the	the	DET
ijtc-476	90	2	policy	policy	NOUN
ijtc-476	90	3	of	of	ADP
ijtc-476	90	4	providing	provide	VERB
ijtc-476	90	5	tax	tax	NOUN
ijtc-476	90	6	incentives	incentive	NOUN
ijtc-476	90	7	is	be	AUX
ijtc-476	90	8	one	one	NUM
ijtc-476	90	9	of	of	ADP
ijtc-476	90	10	the	the	DET
ijtc-476	90	11	government	government	NOUN
ijtc-476	90	12	's	's	PART
ijtc-476	90	13	solutions	solution	NOUN
ijtc-476	90	14	to	to	PART
ijtc-476	90	15	reduce	reduce	VERB
ijtc-476	90	16	the	the	DET
ijtc-476	90	17	impact	impact	NOUN
ijtc-476	90	18	felt	feel	VERB
ijtc-476	90	19	by	by	ADP
ijtc-476	90	20	the	the	DET
ijtc-476	90	21	community	community	NOUN
ijtc-476	90	22	,	,	PUNCT
ijtc-476	90	23	especially	especially	ADV
ijtc-476	90	24	msme	msme	NOUN
ijtc-476	90	25	actors	actor	NOUN
ijtc-476	90	26	.	.	PUNCT
ijtc-476	91	1	the	the	DET
ijtc-476	91	2	government	government	NOUN
ijtc-476	91	3	has	have	AUX
ijtc-476	91	4	sought	seek	VERB
ijtc-476	91	5	equality	equality	NOUN
ijtc-476	91	6	in	in	ADP
ijtc-476	91	7	implementing	implement	VERB
ijtc-476	91	8	the	the	DET
ijtc-476	91	9	policy	policy	NOUN
ijtc-476	91	10	of	of	ADP
ijtc-476	91	11	providing	provide	VERB
ijtc-476	91	12	tax	tax	NOUN
ijtc-476	91	13	incentives	incentive	NOUN
ijtc-476	91	14	.	.	PUNCT
ijtc-476	92	1	unfortunately	unfortunately	ADV
ijtc-476	92	2	,	,	PUNCT
ijtc-476	92	3	tax	tax	NOUN
ijtc-476	92	4	literacy	literacy	NOUN
ijtc-476	92	5	and	and	CCONJ
ijtc-476	92	6	knowledge	knowledge	NOUN
ijtc-476	92	7	that	that	PRON
ijtc-476	92	8	is	be	AUX
ijtc-476	92	9	still	still	ADV
ijtc-476	92	10	low	low	ADJ
ijtc-476	92	11	are	be	AUX
ijtc-476	92	12	obstacles	obstacle	NOUN
ijtc-476	92	13	and	and	CCONJ
ijtc-476	92	14	causes	cause	NOUN
ijtc-476	92	15	of	of	ADP
ijtc-476	92	16	taxpayers	taxpayer	NOUN
ijtc-476	92	17	'	'	PART
ijtc-476	92	18	ignorance	ignorance	NOUN
ijtc-476	92	19	in	in	ADP
ijtc-476	92	20	accessing	access	VERB
ijtc-476	92	21	these	these	DET
ijtc-476	92	22	policies	policy	NOUN
ijtc-476	92	23	.	.	PUNCT
ijtc-476	93	1	the	the	DET
ijtc-476	93	2	covid-19	covid-19	PROPN
ijtc-476	93	3	pandemic	pandemic	NOUN
ijtc-476	93	4	has	have	AUX
ijtc-476	93	5	caused	cause	VERB
ijtc-476	93	6	a	a	DET
ijtc-476	93	7	decrease	decrease	NOUN
ijtc-476	93	8	in	in	ADP
ijtc-476	93	9	the	the	DET
ijtc-476	93	10	income	income	NOUN
ijtc-476	93	11	of	of	ADP
ijtc-476	93	12	msme	msme	NOUN
ijtc-476	93	13	taxpayers	taxpayer	NOUN
ijtc-476	93	14	,	,	PUNCT
ijtc-476	93	15	so	so	ADV
ijtc-476	93	16	many	many	ADJ
ijtc-476	93	17	taxpayers	taxpayer	NOUN
ijtc-476	93	18	complain	complain	VERB
ijtc-476	93	19	that	that	SCONJ
ijtc-476	93	20	paying	pay	VERB
ijtc-476	93	21	taxes	taxis	NOUN
ijtc-476	93	22	of	of	ADP
ijtc-476	93	23	0.5	0.5	NUM
ijtc-476	93	24	%	%	NOUN
ijtc-476	93	25	of	of	ADP
ijtc-476	93	26	the	the	DET
ijtc-476	93	27	total	total	ADJ
ijtc-476	93	28	gross	gross	ADJ
ijtc-476	93	29	turnover	turnover	NOUN
ijtc-476	93	30	every	every	DET
ijtc-476	93	31	month	month	NOUN
ijtc-476	93	32	is	be	AUX
ijtc-476	93	33	very	very	ADV
ijtc-476	93	34	burdensome	burdensome	ADJ
ijtc-476	93	35	.	.	PUNCT
ijtc-476	94	1	however	however	ADV
ijtc-476	94	2	,	,	PUNCT
ijtc-476	94	3	even	even	ADV
ijtc-476	94	4	so	so	ADV
ijtc-476	94	5	,	,	PUNCT
ijtc-476	94	6	after	after	SCONJ
ijtc-476	94	7	the	the	DET
ijtc-476	94	8	government	government	NOUN
ijtc-476	94	9	made	make	VERB
ijtc-476	94	10	it	it	PRON
ijtc-476	94	11	easy	easy	ADJ
ijtc-476	94	12	for	for	ADP
ijtc-476	94	13	msme	msme	NOUN
ijtc-476	94	14	taxpayers	taxpayer	NOUN
ijtc-476	94	15	through	through	ADP
ijtc-476	94	16	pmk	pmk	PROPN
ijtc-476	94	17	no	no	DET
ijtc-476	94	18	44	44	NUM
ijtc-476	94	19	pmk/03/2020	pmk/03/2020	NOUN
ijtc-476	94	20	,	,	PUNCT
ijtc-476	94	21	many	many	ADJ
ijtc-476	94	22	kpp	kpp	PROPN
ijtc-476	94	23	pratama	pratama	X
ijtc-476	94	24	koja	koja	PROPN
ijtc-476	94	25	taxpayers	taxpayer	NOUN
ijtc-476	94	26	still	still	ADV
ijtc-476	94	27	choose	choose	VERB
ijtc-476	94	28	to	to	PART
ijtc-476	94	29	pay	pay	VERB
ijtc-476	94	30	pph	pph	PROPN
ijtc-476	94	31	final	final	ADJ
ijtc-476	94	32	pp	pp	ADP
ijtc-476	94	33	23	23	NUM
ijtc-476	94	34	compared	compare	VERB
ijtc-476	94	35	to	to	ADP
ijtc-476	94	36	taking	take	VERB
ijtc-476	94	37	advantage	advantage	NOUN
ijtc-476	94	38	of	of	ADP
ijtc-476	94	39	these	these	DET
ijtc-476	94	40	incentives	incentive	NOUN
ijtc-476	94	41	.	.	PUNCT
ijtc-476	95	1	the	the	DET
ijtc-476	95	2	purpose	purpose	NOUN
ijtc-476	95	3	of	of	ADP
ijtc-476	95	4	providing	provide	VERB
ijtc-476	95	5	this	this	DET
ijtc-476	95	6	tax	tax	NOUN
ijtc-476	95	7	incentive	incentive	NOUN
ijtc-476	95	8	was	be	AUX
ijtc-476	95	9	stated	state	VERB
ijtc-476	95	10	in	in	ADP
ijtc-476	95	11	consideration	consideration	NOUN
ijtc-476	95	12	of	of	ADP
ijtc-476	95	13	the	the	DET
ijtc-476	95	14	pmk	pmk	PROPN
ijtc-476	95	15	policy	policy	PROPN
ijtc-476	95	16	no	no	INTJ
ijtc-476	95	17	.	.	PROPN
ijtc-476	95	18	44	44	NUM
ijtc-476	95	19	/	/	SYM
ijtc-476	95	20	pmk.03/2020	pmk.03/2020	NOUN
ijtc-476	95	21	that	that	SCONJ
ijtc-476	95	22	in	in	ADP
ijtc-476	95	23	order	order	NOUN
ijtc-476	95	24	to	to	PART
ijtc-476	95	25	overcome	overcome	VERB
ijtc-476	95	26	the	the	DET
ijtc-476	95	27	impact	impact	NOUN
ijtc-476	95	28	of	of	ADP
ijtc-476	95	29	covid-19	covid-19	PROPN
ijtc-476	95	30	,	,	PUNCT
ijtc-476	95	31	which	which	PRON
ijtc-476	95	32	affects	affect	VERB
ijtc-476	95	33	the	the	DET
ijtc-476	95	34	economic	economic	ADJ
ijtc-476	95	35	stability	stability	NOUN
ijtc-476	95	36	and	and	CCONJ
ijtc-476	95	37	productivity	productivity	NOUN
ijtc-476	95	38	of	of	ADP
ijtc-476	95	39	business	business	NOUN
ijtc-476	95	40	actors	actor	NOUN
ijtc-476	95	41	,	,	PUNCT
ijtc-476	95	42	the	the	DET
ijtc-476	95	43	government	government	NOUN
ijtc-476	95	44	needs	need	VERB
ijtc-476	95	45	to	to	PART
ijtc-476	95	46	regulate	regulate	VERB
ijtc-476	95	47	provisions	provision	NOUN
ijtc-476	95	48	related	relate	VERB
ijtc-476	95	49	to	to	ADP
ijtc-476	95	50	the	the	DET
ijtc-476	95	51	provision	provision	NOUN
ijtc-476	95	52	of	of	ADP
ijtc-476	95	53	tax	tax	NOUN
ijtc-476	95	54	incentives	incentive	NOUN
ijtc-476	95	55	due	due	ADP
ijtc-476	95	56	to	to	ADP
ijtc-476	95	57	the	the	DET
ijtc-476	95	58	impact	impact	NOUN
ijtc-476	95	59	of	of	ADP
ijtc-476	95	60	the	the	DET
ijtc-476	95	61	pandemic	pandemic	NOUN
ijtc-476	95	62	which	which	PRON
ijtc-476	95	63	has	have	AUX
ijtc-476	95	64	spread	spread	VERB
ijtc-476	95	65	to	to	ADP
ijtc-476	95	66	the	the	DET
ijtc-476	95	67	industrial	industrial	ADJ
ijtc-476	95	68	sector	sector	NOUN
ijtc-476	95	69	.	.	PUNCT
ijtc-476	96	1	smes	sme	NOUN
ijtc-476	96	2	.	.	PUNCT
ijtc-476	97	1	to	to	PART
ijtc-476	97	2	achieve	achieve	VERB
ijtc-476	97	3	the	the	DET
ijtc-476	97	4	goals	goal	NOUN
ijtc-476	97	5	related	relate	VERB
ijtc-476	97	6	to	to	ADP
ijtc-476	97	7	overcoming	overcome	VERB
ijtc-476	97	8	the	the	DET
ijtc-476	97	9	impact	impact	NOUN
ijtc-476	97	10	of	of	ADP
ijtc-476	97	11	covid-19	covid-19	PROPN
ijtc-476	97	12	,	,	PUNCT
ijtc-476	97	13	the	the	DET
ijtc-476	97	14	provision	provision	NOUN
ijtc-476	97	15	of	of	ADP
ijtc-476	97	16	tax	tax	NOUN
ijtc-476	97	17	incentives	incentive	NOUN
ijtc-476	97	18	for	for	ADP
ijtc-476	97	19	msme	msme	NOUN
ijtc-476	97	20	taxpayers	taxpayer	NOUN
ijtc-476	97	21	who	who	PRON
ijtc-476	97	22	carry	carry	VERB
ijtc-476	97	23	out	out	ADP
ijtc-476	97	24	their	their	PRON
ijtc-476	97	25	tax	tax	NOUN
ijtc-476	97	26	obligations	obligation	NOUN
ijtc-476	97	27	under	under	ADP
ijtc-476	97	28	pp	pp	PROPN
ijtc-476	97	29	23/2018	23/2018	NUM
ijtc-476	97	30	is	be	AUX
ijtc-476	97	31	evaluation	evaluation	NOUN
ijtc-476	97	32	of	of	ADP
ijtc-476	97	33	the	the	DET
ijtc-476	97	34	implementation	implementation	NOUN
ijtc-476	97	35	of	of	ADP
ijtc-476	97	36	tax	tax	NOUN
ijtc-476	97	37	incentive	incentive	NOUN
ijtc-476	97	38	policy	policy	NOUN
ijtc-476	97	39	for	for	ADP
ijtc-476	97	40	small	small	ADJ
ijtc-476	97	41	and	and	CCONJ
ijtc-476	97	42	medium	medium	ADJ
ijtc-476	97	43	enterprises	enterprise	NOUN
ijtc-476	97	44	affected	affect	VERB
ijtc-476	97	45	by	by	ADP
ijtc-476	97	46	the	the	DET
ijtc-476	97	47	covid-19	covid-19	PROPN
ijtc-476	97	48	pandemic	pandemic	NOUN
ijtc-476	97	49	at	at	ADP
ijtc-476	97	50	the	the	DET
ijtc-476	97	51	tax	tax	NOUN
ijtc-476	97	52	service	service	NOUN
ijtc-476	97	53	office	office	NOUN
ijtc-476	97	54	pratama	pratama	NOUN
ijtc-476	97	55	koja	koja	PROPN
ijtc-476	97	56	utara	utara	PROPN
ijtc-476	97	57	jakarta	jakarta	PROPN
ijtc-476	97	58	wulandari	wulandari	PROPN
ijtc-476	97	59	,	,	PUNCT
ijtc-476	97	60	teron	teron	PROPN
ijtc-476	97	61	,	,	PUNCT
ijtc-476	97	62	agustina	agustina	PROPN
ijtc-476	97	63	,	,	PUNCT
ijtc-476	97	64	and	and	CCONJ
ijtc-476	97	65	rofiyanti	rofiyanti	VERB
ijtc-476	97	66	219	219	NUM
ijtc-476	97	67	|	|	NOUN
ijtc-476	97	68	ilomata	ilomata	PROPN
ijtc-476	97	69	international	international	ADJ
ijtc-476	97	70	journal	journal	NOUN
ijtc-476	97	71	of	of	ADP
ijtc-476	97	72	tax	tax	PROPN
ijtc-476	97	73	&	&	CCONJ
ijtc-476	97	74	accounting	accounting	PROPN
ijtc-476	97	75	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-476	97	76	emphasized	emphasize	VERB
ijtc-476	97	77	in	in	ADP
ijtc-476	97	78	article	article	NOUN
ijtc-476	97	79	5	5	NUM
ijtc-476	97	80	paragraph	paragraph	NOUN
ijtc-476	97	81	6	6	NUM
ijtc-476	97	82	pmk	pmk	PROPN
ijtc-476	97	83	number	number	NOUN
ijtc-476	97	84	44	44	NUM
ijtc-476	97	85	/	/	SYM
ijtc-476	97	86	pmk.03/2020	pmk.03/2020	NOUN
ijtc-476	97	87	,	,	PUNCT
ijtc-476	97	88	stating	state	VERB
ijtc-476	97	89	that	that	SCONJ
ijtc-476	97	90	the	the	DET
ijtc-476	97	91	final	final	ADJ
ijtc-476	97	92	pph	pph	PROPN
ijtc-476	97	93	is	be	AUX
ijtc-476	97	94	based	base	VERB
ijtc-476	97	95	on	on	ADP
ijtc-476	97	96	pp	pp	PROPN
ijtc-476	97	97	23/2018	23/2018	NUM
ijtc-476	97	98	borne	bear	VERB
ijtc-476	97	99	by	by	ADP
ijtc-476	97	100	the	the	DET
ijtc-476	97	101	government	government	NOUN
ijtc-476	97	102	.	.	PUNCT
ijtc-476	98	1	this	this	DET
ijtc-476	98	2	provision	provision	NOUN
ijtc-476	98	3	eliminates	eliminate	VERB
ijtc-476	98	4	the	the	DET
ijtc-476	98	5	obligation	obligation	NOUN
ijtc-476	98	6	of	of	ADP
ijtc-476	98	7	pp	pp	PROPN
ijtc-476	98	8	23/2018	23/2018	NUM
ijtc-476	98	9	taxpayers	taxpayer	NOUN
ijtc-476	98	10	to	to	PART
ijtc-476	98	11	bear	bear	VERB
ijtc-476	98	12	a	a	DET
ijtc-476	98	13	tax	tax	NOUN
ijtc-476	98	14	burden	burden	NOUN
ijtc-476	98	15	of	of	ADP
ijtc-476	98	16	0.5	0.5	NUM
ijtc-476	98	17	%	%	NOUN
ijtc-476	98	18	on	on	ADP
ijtc-476	98	19	their	their	PRON
ijtc-476	98	20	business	business	NOUN
ijtc-476	98	21	income	income	NOUN
ijtc-476	98	22	,	,	PUNCT
ijtc-476	98	23	including	include	VERB
ijtc-476	98	24	income	income	NOUN
ijtc-476	98	25	originating	originate	VERB
ijtc-476	98	26	from	from	ADP
ijtc-476	98	27	transactions	transaction	NOUN
ijtc-476	98	28	with	with	ADP
ijtc-476	98	29	tax	tax	NOUN
ijtc-476	98	30	withholders	withholder	NOUN
ijtc-476	98	31	or	or	CCONJ
ijtc-476	98	32	collectors	collector	NOUN
ijtc-476	98	33	.	.	PUNCT
ijtc-476	99	1	e.	e.	PROPN
ijtc-476	99	2	responsiveness	responsiveness	PROPN
ijtc-476	99	3	the	the	DET
ijtc-476	99	4	aspect	aspect	NOUN
ijtc-476	99	5	of	of	ADP
ijtc-476	99	6	policy	policy	NOUN
ijtc-476	99	7	evaluation	evaluation	NOUN
ijtc-476	99	8	for	for	ADP
ijtc-476	99	9	responsiveness	responsiveness	NOUN
ijtc-476	99	10	concerns	concern	NOUN
ijtc-476	99	11	policy	policy	NOUN
ijtc-476	99	12	outcomes	outcome	NOUN
ijtc-476	99	13	in	in	ADP
ijtc-476	99	14	satisfying	satisfy	VERB
ijtc-476	99	15	preference	preference	NOUN
ijtc-476	99	16	or	or	CCONJ
ijtc-476	99	17	value	value	NOUN
ijtc-476	99	18	needs	need	NOUN
ijtc-476	99	19	.	.	PUNCT
ijtc-476	100	1	the	the	DET
ijtc-476	100	2	policy	policy	NOUN
ijtc-476	100	3	results	result	NOUN
ijtc-476	100	4	can	can	AUX
ijtc-476	100	5	be	be	AUX
ijtc-476	100	6	seen	see	VERB
ijtc-476	100	7	in	in	ADP
ijtc-476	100	8	terms	term	NOUN
ijtc-476	100	9	of	of	ADP
ijtc-476	100	10	the	the	DET
ijtc-476	100	11	response	response	NOUN
ijtc-476	100	12	of	of	ADP
ijtc-476	100	13	recipients	recipient	NOUN
ijtc-476	100	14	or	or	CCONJ
ijtc-476	100	15	those	those	PRON
ijtc-476	100	16	who	who	PRON
ijtc-476	100	17	use	use	VERB
ijtc-476	100	18	the	the	DET
ijtc-476	100	19	benefits	benefit	NOUN
ijtc-476	100	20	of	of	ADP
ijtc-476	100	21	the	the	DET
ijtc-476	100	22	policy	policy	NOUN
ijtc-476	100	23	.	.	PUNCT
ijtc-476	101	1	the	the	DET
ijtc-476	101	2	income	income	NOUN
ijtc-476	101	3	tax	tax	NOUN
ijtc-476	101	4	incentive	incentive	NOUN
ijtc-476	101	5	policy	policy	NOUN
ijtc-476	101	6	can	can	AUX
ijtc-476	101	7	be	be	AUX
ijtc-476	101	8	seen	see	VERB
ijtc-476	101	9	from	from	ADP
ijtc-476	101	10	the	the	DET
ijtc-476	101	11	level	level	NOUN
ijtc-476	101	12	of	of	ADP
ijtc-476	101	13	taxpayer	taxpayer	NOUN
ijtc-476	101	14	response	response	NOUN
ijtc-476	101	15	,	,	PUNCT
ijtc-476	101	16	in	in	ADP
ijtc-476	101	17	this	this	DET
ijtc-476	101	18	case	case	NOUN
ijtc-476	101	19	,	,	PUNCT
ijtc-476	101	20	the	the	DET
ijtc-476	101	21	koja	koja	PROPN
ijtc-476	101	22	msmes	msme	NOUN
ijtc-476	101	23	who	who	PRON
ijtc-476	101	24	want	want	VERB
ijtc-476	101	25	to	to	PART
ijtc-476	101	26	take	take	VERB
ijtc-476	101	27	advantage	advantage	NOUN
ijtc-476	101	28	of	of	ADP
ijtc-476	101	29	the	the	DET
ijtc-476	101	30	income	income	NOUN
ijtc-476	101	31	tax	tax	NOUN
ijtc-476	101	32	facility	facility	NOUN
ijtc-476	101	33	.	.	PUNCT
ijtc-476	102	1	the	the	DET
ijtc-476	102	2	need	need	NOUN
ijtc-476	102	3	for	for	ADP
ijtc-476	102	4	preference	preference	NOUN
ijtc-476	102	5	for	for	ADP
ijtc-476	102	6	income	income	NOUN
ijtc-476	102	7	tax	tax	NOUN
ijtc-476	102	8	facilities	facility	NOUN
ijtc-476	102	9	has	have	AUX
ijtc-476	102	10	been	be	AUX
ijtc-476	102	11	fulfilled	fulfil	VERB
ijtc-476	102	12	,	,	PUNCT
ijtc-476	102	13	or	or	CCONJ
ijtc-476	102	14	the	the	DET
ijtc-476	102	15	results	result	NOUN
ijtc-476	102	16	are	be	AUX
ijtc-476	102	17	following	follow	VERB
ijtc-476	102	18	the	the	DET
ijtc-476	102	19	common	common	ADJ
ijtc-476	102	20	objectives	objective	NOUN
ijtc-476	102	21	of	of	ADP
ijtc-476	102	22	issuing	issue	VERB
ijtc-476	102	23	a	a	DET
ijtc-476	102	24	regulation	regulation	NOUN
ijtc-476	102	25	of	of	ADP
ijtc-476	102	26	the	the	DET
ijtc-476	102	27	minister	minister	NOUN
ijtc-476	102	28	of	of	ADP
ijtc-476	102	29	finance	finance	PROPN
ijtc-476	102	30	.	.	PUNCT
ijtc-476	103	1	the	the	DET
ijtc-476	103	2	income	income	NOUN
ijtc-476	103	3	tax	tax	NOUN
ijtc-476	103	4	incentive	incentive	NOUN
ijtc-476	103	5	policy	policy	NOUN
ijtc-476	103	6	is	be	AUX
ijtc-476	103	7	considered	consider	VERB
ijtc-476	103	8	to	to	PART
ijtc-476	103	9	positively	positively	ADV
ijtc-476	103	10	impact	impact	VERB
ijtc-476	103	11	msme	msme	NOUN
ijtc-476	103	12	actors	actor	NOUN
ijtc-476	103	13	in	in	ADP
ijtc-476	103	14	koja	koja	PROPN
ijtc-476	103	15	.	.	PUNCT
ijtc-476	104	1	policy	policy	NOUN
ijtc-476	104	2	socialization	socialization	NOUN
ijtc-476	104	3	is	be	AUX
ijtc-476	104	4	an	an	DET
ijtc-476	104	5	effort	effort	NOUN
ijtc-476	104	6	that	that	SCONJ
ijtc-476	104	7	the	the	DET
ijtc-476	104	8	government	government	NOUN
ijtc-476	104	9	must	must	AUX
ijtc-476	104	10	make	make	VERB
ijtc-476	104	11	to	to	PART
ijtc-476	104	12	provide	provide	VERB
ijtc-476	104	13	information	information	NOUN
ijtc-476	104	14	to	to	ADP
ijtc-476	104	15	the	the	DET
ijtc-476	104	16	public	public	NOUN
ijtc-476	104	17	,	,	PUNCT
ijtc-476	104	18	especially	especially	ADV
ijtc-476	104	19	taxpayers	taxpayer	NOUN
ijtc-476	104	20	,	,	PUNCT
ijtc-476	104	21	regarding	regard	VERB
ijtc-476	104	22	policies	policy	NOUN
ijtc-476	104	23	and	and	CCONJ
ijtc-476	104	24	programs	program	NOUN
ijtc-476	104	25	issued	issue	VERB
ijtc-476	104	26	by	by	ADP
ijtc-476	104	27	the	the	DET
ijtc-476	104	28	government	government	NOUN
ijtc-476	104	29	.	.	PUNCT
ijtc-476	105	1	in	in	ADP
ijtc-476	105	2	this	this	DET
ijtc-476	105	3	case	case	NOUN
ijtc-476	105	4	,	,	PUNCT
ijtc-476	105	5	the	the	DET
ijtc-476	105	6	tax	tax	NOUN
ijtc-476	105	7	incentive	incentive	NOUN
ijtc-476	105	8	policy	policy	NOUN
ijtc-476	105	9	will	will	AUX
ijtc-476	105	10	impact	impact	VERB
ijtc-476	105	11	msme	msme	NOUN
ijtc-476	105	12	actors	actor	NOUN
ijtc-476	105	13	if	if	SCONJ
ijtc-476	105	14	many	many	ADJ
ijtc-476	105	15	access	access	VERB
ijtc-476	105	16	the	the	DET
ijtc-476	105	17	policy	policy	NOUN
ijtc-476	105	18	.	.	PUNCT
ijtc-476	106	1	the	the	DET
ijtc-476	106	2	more	more	ADJ
ijtc-476	106	3	taxpayers	taxpayer	NOUN
ijtc-476	106	4	who	who	PRON
ijtc-476	106	5	access	access	VERB
ijtc-476	106	6	the	the	DET
ijtc-476	106	7	incentive	incentive	NOUN
ijtc-476	106	8	policy	policy	NOUN
ijtc-476	106	9	,	,	PUNCT
ijtc-476	106	10	the	the	PRON
ijtc-476	106	11	more	more	ADJ
ijtc-476	106	12	the	the	DET
ijtc-476	106	13	benefits	benefit	NOUN
ijtc-476	106	14	of	of	ADP
ijtc-476	106	15	this	this	DET
ijtc-476	106	16	policy	policy	NOUN
ijtc-476	106	17	will	will	AUX
ijtc-476	106	18	be	be	AUX
ijtc-476	106	19	felt	feel	VERB
ijtc-476	106	20	by	by	ADP
ijtc-476	106	21	taxpayers	taxpayer	NOUN
ijtc-476	106	22	.	.	PUNCT
ijtc-476	107	1	as	as	ADP
ijtc-476	107	2	a	a	DET
ijtc-476	107	3	form	form	NOUN
ijtc-476	107	4	of	of	ADP
ijtc-476	107	5	government	government	NOUN
ijtc-476	107	6	policy	policy	NOUN
ijtc-476	107	7	in	in	ADP
ijtc-476	107	8	economic	economic	ADJ
ijtc-476	107	9	recovery	recovery	NOUN
ijtc-476	107	10	during	during	ADP
ijtc-476	107	11	the	the	DET
ijtc-476	107	12	covid-19	covid-19	PROPN
ijtc-476	107	13	pandemic	pandemic	NOUN
ijtc-476	107	14	,	,	PUNCT
ijtc-476	107	15	pmk	pmk	PROPN
ijtc-476	107	16	no	no	INTJ
ijtc-476	107	17	.	.	PROPN
ijtc-476	107	18	44	44	NUM
ijtc-476	107	19	pmk/03/2020	pmk/03/2020	NOUN
ijtc-476	107	20	was	be	AUX
ijtc-476	107	21	stipulated	stipulate	VERB
ijtc-476	107	22	and	and	CCONJ
ijtc-476	107	23	enforced	enforce	VERB
ijtc-476	107	24	since	since	SCONJ
ijtc-476	107	25	april	april	PROPN
ijtc-476	107	26	27	27	NUM
ijtc-476	107	27	,	,	PUNCT
ijtc-476	107	28	2020	2020	NUM
ijtc-476	107	29	.	.	PUNCT
ijtc-476	108	1	the	the	DET
ijtc-476	108	2	purpose	purpose	NOUN
ijtc-476	108	3	of	of	ADP
ijtc-476	108	4	this	this	DET
ijtc-476	108	5	policy	policy	NOUN
ijtc-476	108	6	was	be	AUX
ijtc-476	108	7	to	to	PART
ijtc-476	108	8	facilitate	facilitate	VERB
ijtc-476	108	9	the	the	DET
ijtc-476	108	10	use	use	NOUN
ijtc-476	108	11	of	of	ADP
ijtc-476	108	12	more	more	ADV
ijtc-476	108	13	comprehensive	comprehensive	ADJ
ijtc-476	108	14	incentives	incentive	NOUN
ijtc-476	108	15	.	.	PUNCT
ijtc-476	109	1	one	one	NUM
ijtc-476	109	2	of	of	ADP
ijtc-476	109	3	the	the	DET
ijtc-476	109	4	sectors	sector	NOUN
ijtc-476	109	5	that	that	PRON
ijtc-476	109	6	can	can	AUX
ijtc-476	109	7	take	take	VERB
ijtc-476	109	8	advantage	advantage	NOUN
ijtc-476	109	9	of	of	ADP
ijtc-476	109	10	incentives	incentive	NOUN
ijtc-476	109	11	based	base	VERB
ijtc-476	109	12	on	on	ADP
ijtc-476	109	13	pmk	pmk	PROPN
ijtc-476	109	14	no	no	DET
ijtc-476	109	15	44	44	NUM
ijtc-476	109	16	pmk/03/2020	pmk/03/2020	PROPN
ijtc-476	109	17	is	be	AUX
ijtc-476	109	18	the	the	DET
ijtc-476	109	19	msme	msme	NOUN
ijtc-476	109	20	sector	sector	NOUN
ijtc-476	109	21	,	,	PUNCT
ijtc-476	109	22	usually	usually	ADV
ijtc-476	109	23	referred	refer	VERB
ijtc-476	109	24	to	to	ADP
ijtc-476	109	25	as	as	ADP
ijtc-476	109	26	final	final	ADJ
ijtc-476	109	27	income	income	NOUN
ijtc-476	109	28	tax	tax	NOUN
ijtc-476	109	29	incentives	incentive	NOUN
ijtc-476	109	30	.	.	PUNCT
ijtc-476	110	1	as	as	ADP
ijtc-476	110	2	an	an	DET
ijtc-476	110	3	effort	effort	NOUN
ijtc-476	110	4	to	to	PART
ijtc-476	110	5	socialize	socialize	VERB
ijtc-476	110	6	so	so	SCONJ
ijtc-476	110	7	that	that	SCONJ
ijtc-476	110	8	the	the	DET
ijtc-476	110	9	final	final	ADJ
ijtc-476	110	10	pph	pph	PROPN
ijtc-476	110	11	incentive	incentive	NOUN
ijtc-476	110	12	can	can	AUX
ijtc-476	110	13	be	be	AUX
ijtc-476	110	14	known	know	VERB
ijtc-476	110	15	,	,	PUNCT
ijtc-476	110	16	understood	understand	VERB
ijtc-476	110	17	,	,	PUNCT
ijtc-476	110	18	and	and	CCONJ
ijtc-476	110	19	utilized	utilize	VERB
ijtc-476	110	20	by	by	ADP
ijtc-476	110	21	msme	msme	NOUN
ijtc-476	110	22	taxpayers	taxpayer	NOUN
ijtc-476	110	23	,	,	PUNCT
ijtc-476	110	24	the	the	DET
ijtc-476	110	25	tax	tax	NOUN
ijtc-476	110	26	officer	officer	NOUN
ijtc-476	110	27	at	at	ADP
ijtc-476	110	28	the	the	DET
ijtc-476	110	29	koja	koja	PROPN
ijtc-476	110	30	pratama	pratama	NOUN
ijtc-476	110	31	tax	tax	NOUN
ijtc-476	110	32	service	service	NOUN
ijtc-476	110	33	office	office	NOUN
ijtc-476	110	34	conducted	conduct	VERB
ijtc-476	110	35	socialization	socialization	NOUN
ijtc-476	110	36	for	for	ADP
ijtc-476	110	37	msme	msme	NOUN
ijtc-476	110	38	taxpayers	taxpayer	NOUN
ijtc-476	110	39	registered	register	VERB
ijtc-476	110	40	at	at	ADP
ijtc-476	110	41	the	the	DET
ijtc-476	110	42	koja	koja	PROPN
ijtc-476	110	43	pratama	pratama	PROPN
ijtc-476	110	44	tax	tax	NOUN
ijtc-476	110	45	service	service	NOUN
ijtc-476	110	46	office	office	NOUN
ijtc-476	110	47	.	.	PUNCT
ijtc-476	111	1	socialization	socialization	NOUN
ijtc-476	111	2	activities	activity	NOUN
ijtc-476	111	3	that	that	PRON
ijtc-476	111	4	have	have	AUX
ijtc-476	111	5	been	be	AUX
ijtc-476	111	6	carried	carry	VERB
ijtc-476	111	7	out	out	ADP
ijtc-476	111	8	at	at	ADP
ijtc-476	111	9	the	the	DET
ijtc-476	111	10	koja	koja	PROPN
ijtc-476	111	11	pratama	pratama	NOUN
ijtc-476	111	12	tax	tax	NOUN
ijtc-476	111	13	service	service	NOUN
ijtc-476	111	14	office	office	NOUN
ijtc-476	111	15	in	in	ADP
ijtc-476	111	16	order	order	NOUN
ijtc-476	111	17	to	to	PART
ijtc-476	111	18	provide	provide	VERB
ijtc-476	111	19	education	education	NOUN
ijtc-476	111	20	about	about	ADP
ijtc-476	111	21	final	final	ADJ
ijtc-476	111	22	income	income	NOUN
ijtc-476	111	23	tax	tax	NOUN
ijtc-476	111	24	incentives	incentive	NOUN
ijtc-476	111	25	for	for	ADP
ijtc-476	111	26	msmes	msme	NOUN
ijtc-476	111	27	are	be	AUX
ijtc-476	111	28	in	in	ADP
ijtc-476	111	29	the	the	DET
ijtc-476	111	30	form	form	NOUN
ijtc-476	111	31	of	of	ADP
ijtc-476	111	32	submissions	submission	NOUN
ijtc-476	111	33	by	by	ADP
ijtc-476	111	34	each	each	PRON
ijtc-476	111	35	of	of	ADP
ijtc-476	111	36	the	the	DET
ijtc-476	111	37	finance	finance	NOUN
ijtc-476	111	38	department	department	NOUN
ijtc-476	111	39	of	of	ADP
ijtc-476	111	40	the	the	DET
ijtc-476	111	41	koja	koja	PROPN
ijtc-476	111	42	pratama	pratama	PROPN
ijtc-476	111	43	tax	tax	NOUN
ijtc-476	111	44	service	service	NOUN
ijtc-476	111	45	office	office	NOUN
ijtc-476	111	46	to	to	ADP
ijtc-476	111	47	msme	msme	NOUN
ijtc-476	111	48	taxpayers	taxpayer	NOUN
ijtc-476	111	49	through	through	ADP
ijtc-476	111	50	communication	communication	NOUN
ijtc-476	111	51	media	medium	NOUN
ijtc-476	111	52	such	such	ADJ
ijtc-476	111	53	as	as	ADP
ijtc-476	111	54	telephone	telephone	NOUN
ijtc-476	111	55	and	and	CCONJ
ijtc-476	111	56	whatsapp	whatsapp	NOUN
ijtc-476	111	57	,	,	PUNCT
ijtc-476	111	58	information	information	NOUN
ijtc-476	111	59	dissemination	dissemination	NOUN
ijtc-476	111	60	through	through	ADP
ijtc-476	111	61	the	the	DET
ijtc-476	111	62	social	social	ADJ
ijtc-476	111	63	media	medium	NOUN
ijtc-476	111	64	of	of	ADP
ijtc-476	111	65	the	the	DET
ijtc-476	111	66	koja	koja	PROPN
ijtc-476	111	67	pratama	pratama	PROPN
ijtc-476	111	68	tax	tax	NOUN
ijtc-476	111	69	service	service	NOUN
ijtc-476	111	70	office	office	NOUN
ijtc-476	111	71	.	.	PUNCT
ijtc-476	112	1	this	this	DET
ijtc-476	112	2	remote	remote	ADJ
ijtc-476	112	3	socialization	socialization	NOUN
ijtc-476	112	4	is	be	AUX
ijtc-476	112	5	carried	carry	VERB
ijtc-476	112	6	out	out	ADP
ijtc-476	112	7	to	to	PART
ijtc-476	112	8	avoid	avoid	VERB
ijtc-476	112	9	the	the	DET
ijtc-476	112	10	further	further	ADJ
ijtc-476	112	11	spread	spread	NOUN
ijtc-476	112	12	of	of	ADP
ijtc-476	112	13	covid-19	covid-19	PROPN
ijtc-476	112	14	.	.	PUNCT
ijtc-476	113	1	socialization	socialization	NOUN
ijtc-476	113	2	activities	activity	NOUN
ijtc-476	113	3	and	and	CCONJ
ijtc-476	113	4	several	several	ADJ
ijtc-476	113	5	educations	education	NOUN
ijtc-476	113	6	that	that	PRON
ijtc-476	113	7	have	have	AUX
ijtc-476	113	8	been	be	AUX
ijtc-476	113	9	carried	carry	VERB
ijtc-476	113	10	out	out	ADP
ijtc-476	113	11	to	to	PART
ijtc-476	113	12	introduce	introduce	VERB
ijtc-476	113	13	pmk	pmk	PROPN
ijtc-476	113	14	no	no	INTJ
ijtc-476	113	15	.	.	PROPN
ijtc-476	113	16	44	44	NUM
ijtc-476	113	17	pmk/03/2020	pmk/03/2020	NOUN
ijtc-476	113	18	to	to	ADP
ijtc-476	113	19	msme	msme	NOUN
ijtc-476	113	20	taxpayers	taxpayer	NOUN
ijtc-476	113	21	are	be	AUX
ijtc-476	113	22	considered	consider	VERB
ijtc-476	113	23	sufficient	sufficient	ADJ
ijtc-476	113	24	to	to	PART
ijtc-476	113	25	provide	provide	VERB
ijtc-476	113	26	understanding	understanding	NOUN
ijtc-476	113	27	.	.	PUNCT
ijtc-476	114	1	however	however	ADV
ijtc-476	114	2	,	,	PUNCT
ijtc-476	114	3	there	there	PRON
ijtc-476	114	4	are	be	VERB
ijtc-476	114	5	still	still	ADV
ijtc-476	114	6	many	many	ADJ
ijtc-476	114	7	taxpayers	taxpayer	NOUN
ijtc-476	114	8	who	who	PRON
ijtc-476	114	9	have	have	AUX
ijtc-476	114	10	not	not	PART
ijtc-476	114	11	taken	take	VERB
ijtc-476	114	12	advantage	advantage	NOUN
ijtc-476	114	13	of	of	ADP
ijtc-476	114	14	these	these	DET
ijtc-476	114	15	incentives	incentive	NOUN
ijtc-476	114	16	.	.	PUNCT
ijtc-476	115	1	based	base	VERB
ijtc-476	115	2	on	on	ADP
ijtc-476	115	3	the	the	DET
ijtc-476	115	4	data	data	NOUN
ijtc-476	115	5	collection	collection	NOUN
ijtc-476	115	6	results	result	NOUN
ijtc-476	115	7	from	from	ADP
ijtc-476	115	8	kpp	kpp	PROPN
ijtc-476	115	9	pratama	pratama	X
ijtc-476	115	10	koja	koja	PROPN
ijtc-476	115	11	,	,	PUNCT
ijtc-476	115	12	msme	msme	NOUN
ijtc-476	115	13	taxpayers	taxpayer	NOUN
ijtc-476	115	14	who	who	PRON
ijtc-476	115	15	take	take	VERB
ijtc-476	115	16	advantage	advantage	NOUN
ijtc-476	115	17	of	of	ADP
ijtc-476	115	18	these	these	DET
ijtc-476	115	19	incentives	incentive	NOUN
ijtc-476	115	20	are	be	AUX
ijtc-476	115	21	393	393	NUM
ijtc-476	115	22	out	out	ADP
ijtc-476	115	23	of	of	ADP
ijtc-476	115	24	a	a	DET
ijtc-476	115	25	total	total	NOUN
ijtc-476	115	26	of	of	ADP
ijtc-476	115	27	1,231	1,231	NUM
ijtc-476	115	28	msme	msme	NOUN
ijtc-476	115	29	taxpayers	taxpayer	NOUN
ijtc-476	115	30	.	.	PUNCT
ijtc-476	116	1	so	so	ADV
ijtc-476	116	2	taxpayers	taxpayer	NOUN
ijtc-476	116	3	who	who	PRON
ijtc-476	116	4	take	take	VERB
ijtc-476	116	5	advantage	advantage	NOUN
ijtc-476	116	6	of	of	ADP
ijtc-476	116	7	these	these	DET
ijtc-476	116	8	incentives	incentive	NOUN
ijtc-476	116	9	are	be	AUX
ijtc-476	116	10	only	only	ADV
ijtc-476	116	11	about	about	ADV
ijtc-476	116	12	32	32	NUM
ijtc-476	116	13	%	%	NOUN
ijtc-476	116	14	of	of	ADP
ijtc-476	116	15	the	the	DET
ijtc-476	116	16	total	total	ADJ
ijtc-476	116	17	msme	msme	NOUN
ijtc-476	116	18	taxpayers	taxpayer	NOUN
ijtc-476	116	19	at	at	ADP
ijtc-476	116	20	the	the	DET
ijtc-476	116	21	koja	koja	PROPN
ijtc-476	116	22	pratama	pratama	PROPN
ijtc-476	116	23	tax	tax	NOUN
ijtc-476	116	24	service	service	NOUN
ijtc-476	116	25	office	office	NOUN
ijtc-476	116	26	.	.	PUNCT
ijtc-476	117	1	taxpayers	taxpayer	NOUN
ijtc-476	117	2	who	who	PRON
ijtc-476	117	3	wish	wish	VERB
ijtc-476	117	4	to	to	PART
ijtc-476	117	5	take	take	VERB
ijtc-476	117	6	advantage	advantage	NOUN
ijtc-476	117	7	of	of	ADP
ijtc-476	117	8	these	these	DET
ijtc-476	117	9	incentives	incentive	NOUN
ijtc-476	117	10	must	must	AUX
ijtc-476	117	11	submit	submit	VERB
ijtc-476	117	12	an	an	DET
ijtc-476	117	13	online	online	ADJ
ijtc-476	117	14	realization	realization	NOUN
ijtc-476	117	15	report	report	NOUN
ijtc-476	117	16	.	.	PUNCT
ijtc-476	118	1	suppose	suppose	VERB
ijtc-476	118	2	the	the	DET
ijtc-476	118	3	msme	msme	NOUN
ijtc-476	118	4	taxpayer	taxpayer	NOUN
ijtc-476	118	5	does	do	AUX
ijtc-476	118	6	not	not	PART
ijtc-476	118	7	take	take	VERB
ijtc-476	118	8	advantage	advantage	NOUN
ijtc-476	118	9	of	of	ADP
ijtc-476	118	10	the	the	DET
ijtc-476	118	11	incentive	incentive	NOUN
ijtc-476	118	12	.	.	PUNCT
ijtc-476	119	1	it	it	PRON
ijtc-476	119	2	is	be	AUX
ijtc-476	119	3	obliged	oblige	VERB
ijtc-476	119	4	to	to	PART
ijtc-476	119	5	carry	carry	VERB
ijtc-476	119	6	out	out	ADP
ijtc-476	119	7	its	its	PRON
ijtc-476	119	8	obligations	obligation	NOUN
ijtc-476	119	9	following	follow	VERB
ijtc-476	119	10	pp	pp	ADP
ijtc-476	119	11	23/2018	23/2018	NOUN
ijtc-476	119	12	,	,	PUNCT
ijtc-476	119	13	namely	namely	ADV
ijtc-476	119	14	,	,	PUNCT
ijtc-476	119	15	on	on	ADP
ijtc-476	119	16	income	income	NOUN
ijtc-476	119	17	from	from	ADP
ijtc-476	119	18	business	business	NOUN
ijtc-476	119	19	received	receive	VERB
ijtc-476	119	20	or	or	CCONJ
ijtc-476	119	21	obtained	obtain	VERB
ijtc-476	119	22	by	by	ADP
ijtc-476	119	23	the	the	DET
ijtc-476	119	24	msme	msme	PROPN
ijtc-476	119	25	taxpayer	taxpayer	NOUN
ijtc-476	119	26	;	;	PUNCT
ijtc-476	119	27	it	it	PRON
ijtc-476	119	28	is	be	AUX
ijtc-476	119	29	subject	subject	ADJ
ijtc-476	119	30	to	to	ADP
ijtc-476	119	31	final	final	ADJ
ijtc-476	119	32	income	income	NOUN
ijtc-476	119	33	tax	tax	NOUN
ijtc-476	119	34	within	within	ADP
ijtc-476	119	35	a	a	DET
ijtc-476	119	36	certain	certain	ADJ
ijtc-476	119	37	period	period	NOUN
ijtc-476	119	38	.	.	PUNCT
ijtc-476	120	1	the	the	DET
ijtc-476	120	2	income	income	NOUN
ijtc-476	120	3	tax	tax	NOUN
ijtc-476	120	4	rate	rate	NOUN
ijtc-476	120	5	imposed	impose	VERB
ijtc-476	120	6	on	on	ADP
ijtc-476	120	7	the	the	DET
ijtc-476	120	8	final	final	ADJ
ijtc-476	120	9	income	income	NOUN
ijtc-476	120	10	tax	tax	NOUN
ijtc-476	120	11	is	be	AUX
ijtc-476	120	12	0.5	0.5	NUM
ijtc-476	120	13	%	%	NOUN
ijtc-476	120	14	multiplied	multiply	VERB
ijtc-476	120	15	by	by	ADP
ijtc-476	120	16	the	the	DET
ijtc-476	120	17	tax	tax	NOUN
ijtc-476	120	18	base	base	NOUN
ijtc-476	120	19	.	.	PUNCT
ijtc-476	121	1	the	the	DET
ijtc-476	121	2	tax	tax	NOUN
ijtc-476	121	3	base	base	NOUN
ijtc-476	121	4	is	be	AUX
ijtc-476	121	5	the	the	DET
ijtc-476	121	6	total	total	ADJ
ijtc-476	121	7	monthly	monthly	ADJ
ijtc-476	121	8	turnover	turnover	NOUN
ijtc-476	121	9	before	before	ADP
ijtc-476	121	10	the	the	DET
ijtc-476	121	11	sales	sale	NOUN
ijtc-476	121	12	discount	discount	NOUN
ijtc-476	121	13	(	(	PUNCT
ijtc-476	121	14	bandiyono	bandiyono	PROPN
ijtc-476	121	15	&	&	CCONJ
ijtc-476	121	16	utami	utami	NOUN
ijtc-476	121	17	,	,	PUNCT
ijtc-476	121	18	2021	2021	NUM
ijtc-476	121	19	)	)	PUNCT
ijtc-476	121	20	.	.	PUNCT
ijtc-476	122	1	the	the	DET
ijtc-476	122	2	government	government	NOUN
ijtc-476	122	3	's	's	PART
ijtc-476	122	4	goal	goal	NOUN
ijtc-476	122	5	in	in	ADP
ijtc-476	122	6	providing	provide	VERB
ijtc-476	122	7	tax	tax	NOUN
ijtc-476	122	8	incentives	incentive	NOUN
ijtc-476	122	9	for	for	ADP
ijtc-476	122	10	msmes	msme	NOUN
ijtc-476	122	11	is	be	AUX
ijtc-476	122	12	to	to	PART
ijtc-476	122	13	maintain	maintain	VERB
ijtc-476	122	14	the	the	DET
ijtc-476	122	15	business	business	NOUN
ijtc-476	122	16	continuity	continuity	NOUN
ijtc-476	122	17	of	of	ADP
ijtc-476	122	18	msme	msme	NOUN
ijtc-476	122	19	taxpayers	taxpayer	NOUN
ijtc-476	122	20	during	during	ADP
ijtc-476	122	21	the	the	DET
ijtc-476	122	22	covid-19	covid-19	PROPN
ijtc-476	122	23	pandemic	pandemic	NOUN
ijtc-476	122	24	.	.	PUNCT
ijtc-476	123	1	f.	f.	PROPN
ijtc-476	123	2	accuracy	accuracy	PROPN
ijtc-476	123	3	a	a	DET
ijtc-476	123	4	successful	successful	ADJ
ijtc-476	123	5	and	and	CCONJ
ijtc-476	123	6	appropriate	appropriate	ADJ
ijtc-476	123	7	tax	tax	NOUN
ijtc-476	123	8	incentive	incentive	NOUN
ijtc-476	123	9	is	be	AUX
ijtc-476	123	10	the	the	DET
ijtc-476	123	11	goal	goal	NOUN
ijtc-476	123	12	of	of	ADP
ijtc-476	123	13	the	the	DET
ijtc-476	123	14	income	income	NOUN
ijtc-476	123	15	tax	tax	NOUN
ijtc-476	123	16	incentive	incentive	NOUN
ijtc-476	123	17	policy	policy	NOUN
ijtc-476	123	18	program	program	NOUN
ijtc-476	123	19	,	,	PUNCT
ijtc-476	123	20	suitable	suitable	ADJ
ijtc-476	123	21	for	for	ADP
ijtc-476	123	22	a	a	DET
ijtc-476	123	23	community	community	NOUN
ijtc-476	123	24	or	or	CCONJ
ijtc-476	123	25	group	group	NOUN
ijtc-476	123	26	currently	currently	ADV
ijtc-476	123	27	impacted	impact	VERB
ijtc-476	123	28	by	by	ADP
ijtc-476	123	29	covid-19	covid-19	PROPN
ijtc-476	123	30	.	.	PUNCT
ijtc-476	124	1	policies	policy	NOUN
ijtc-476	124	2	will	will	AUX
ijtc-476	124	3	be	be	AUX
ijtc-476	124	4	effective	effective	ADJ
ijtc-476	124	5	if	if	SCONJ
ijtc-476	124	6	policymakers	policymaker	NOUN
ijtc-476	124	7	understand	understand	VERB
ijtc-476	124	8	what	what	PRON
ijtc-476	124	9	is	be	AUX
ijtc-476	124	10	needed	need	VERB
ijtc-476	124	11	by	by	ADP
ijtc-476	124	12	policy	policy	NOUN
ijtc-476	124	13	implementers	implementer	NOUN
ijtc-476	124	14	.	.	PUNCT
ijtc-476	125	1	policymakers	policymaker	NOUN
ijtc-476	125	2	must	must	AUX
ijtc-476	125	3	evaluation	evaluation	NOUN
ijtc-476	125	4	of	of	ADP
ijtc-476	125	5	the	the	DET
ijtc-476	125	6	implementation	implementation	NOUN
ijtc-476	125	7	of	of	ADP
ijtc-476	125	8	tax	tax	NOUN
ijtc-476	125	9	incentive	incentive	NOUN
ijtc-476	125	10	policy	policy	NOUN
ijtc-476	125	11	for	for	ADP
ijtc-476	125	12	small	small	ADJ
ijtc-476	125	13	and	and	CCONJ
ijtc-476	125	14	medium	medium	ADJ
ijtc-476	125	15	enterprises	enterprise	NOUN
ijtc-476	125	16	affected	affect	VERB
ijtc-476	125	17	by	by	ADP
ijtc-476	125	18	the	the	DET
ijtc-476	125	19	covid-19	covid-19	PROPN
ijtc-476	125	20	pandemic	pandemic	NOUN
ijtc-476	125	21	at	at	ADP
ijtc-476	125	22	the	the	DET
ijtc-476	125	23	tax	tax	NOUN
ijtc-476	125	24	service	service	NOUN
ijtc-476	125	25	office	office	NOUN
ijtc-476	125	26	pratama	pratama	NOUN
ijtc-476	125	27	koja	koja	PROPN
ijtc-476	125	28	utara	utara	PROPN
ijtc-476	125	29	jakarta	jakarta	PROPN
ijtc-476	125	30	wulandari	wulandari	PROPN
ijtc-476	125	31	,	,	PUNCT
ijtc-476	125	32	teron	teron	PROPN
ijtc-476	125	33	,	,	PUNCT
ijtc-476	125	34	agustina	agustina	PROPN
ijtc-476	125	35	,	,	PUNCT
ijtc-476	125	36	and	and	CCONJ
ijtc-476	125	37	rofiyanti	rofiyanti	VERB
ijtc-476	125	38	220	220	NUM
ijtc-476	125	39	|	|	NOUN
ijtc-476	125	40	ilomata	ilomata	PROPN
ijtc-476	125	41	international	international	ADJ
ijtc-476	125	42	journal	journal	NOUN
ijtc-476	125	43	of	of	ADP
ijtc-476	125	44	tax	tax	PROPN
ijtc-476	125	45	&	&	CCONJ
ijtc-476	125	46	accounting	accounting	PROPN
ijtc-476	125	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-476	125	48	know	know	VERB
ijtc-476	125	49	and	and	CCONJ
ijtc-476	125	50	research	research	NOUN
ijtc-476	125	51	problems	problem	NOUN
ijtc-476	125	52	in	in	ADP
ijtc-476	125	53	the	the	DET
ijtc-476	125	54	textile	textile	NOUN
ijtc-476	125	55	industry	industry	NOUN
ijtc-476	125	56	to	to	PART
ijtc-476	125	57	formulate	formulate	VERB
ijtc-476	125	58	a	a	DET
ijtc-476	125	59	policy	policy	NOUN
ijtc-476	125	60	that	that	PRON
ijtc-476	125	61	is	be	AUX
ijtc-476	125	62	useful	useful	ADJ
ijtc-476	125	63	for	for	ADP
ijtc-476	125	64	msmes	msme	NOUN
ijtc-476	125	65	.	.	PUNCT
ijtc-476	126	1	based	base	VERB
ijtc-476	126	2	on	on	ADP
ijtc-476	126	3	the	the	DET
ijtc-476	126	4	analysis	analysis	NOUN
ijtc-476	126	5	of	of	ADP
ijtc-476	126	6	data	datum	NOUN
ijtc-476	126	7	obtained	obtain	VERB
ijtc-476	126	8	from	from	ADP
ijtc-476	126	9	msmes	msme	NOUN
ijtc-476	126	10	in	in	ADP
ijtc-476	126	11	koja	koja	PROPN
ijtc-476	126	12	,	,	PUNCT
ijtc-476	126	13	the	the	DET
ijtc-476	126	14	number	number	NOUN
ijtc-476	126	15	of	of	ADP
ijtc-476	126	16	msmes	msme	NOUN
ijtc-476	126	17	in	in	ADP
ijtc-476	126	18	koja	koja	PROPN
ijtc-476	126	19	that	that	PRON
ijtc-476	126	20	applied	apply	VERB
ijtc-476	126	21	for	for	ADP
ijtc-476	126	22	the	the	DET
ijtc-476	126	23	provision	provision	NOUN
ijtc-476	126	24	of	of	ADP
ijtc-476	126	25	tax	tax	NOUN
ijtc-476	126	26	incentives	incentive	NOUN
ijtc-476	126	27	for	for	ADP
ijtc-476	126	28	pph	pph	PROPN
ijtc-476	126	29	23	23	NUM
ijtc-476	126	30	was	be	AUX
ijtc-476	126	31	correct	correct	ADJ
ijtc-476	126	32	.	.	PUNCT
ijtc-476	127	1	nearly	nearly	ADV
ijtc-476	127	2	90	90	NUM
ijtc-476	127	3	%	%	NOUN
ijtc-476	127	4	of	of	ADP
ijtc-476	127	5	msmes	msme	NOUN
ijtc-476	127	6	received	receive	VERB
ijtc-476	127	7	government	government	NOUN
ijtc-476	127	8	assistance	assistance	NOUN
ijtc-476	127	9	funds	fund	NOUN
ijtc-476	127	10	for	for	ADP
ijtc-476	127	11	incentive	incentive	NOUN
ijtc-476	127	12	policies	policy	NOUN
ijtc-476	127	13	during	during	ADP
ijtc-476	127	14	the	the	DET
ijtc-476	127	15	covid-19	covid-19	PROPN
ijtc-476	127	16	pandemic	pandemic	NOUN
ijtc-476	127	17	.	.	PUNCT
ijtc-476	128	1	administration	administration	NOUN
ijtc-476	128	2	to	to	PART
ijtc-476	128	3	get	get	VERB
ijtc-476	128	4	this	this	DET
ijtc-476	128	5	incentive	incentive	NOUN
ijtc-476	128	6	is	be	AUX
ijtc-476	128	7	not	not	PART
ijtc-476	128	8	suddenly	suddenly	ADV
ijtc-476	128	9	a	a	DET
ijtc-476	128	10	taxpayer	taxpayer	NOUN
ijtc-476	128	11	who	who	PRON
ijtc-476	128	12	is	be	AUX
ijtc-476	128	13	included	include	VERB
ijtc-476	128	14	in	in	ADP
ijtc-476	128	15	the	the	DET
ijtc-476	128	16	criteria	criterion	NOUN
ijtc-476	128	17	of	of	ADP
ijtc-476	128	18	government	government	NOUN
ijtc-476	128	19	regulation	regulation	NOUN
ijtc-476	128	20	number	number	NOUN
ijtc-476	128	21	23	23	NUM
ijtc-476	128	22	of	of	ADP
ijtc-476	128	23	2018	2018	NUM
ijtc-476	128	24	will	will	AUX
ijtc-476	128	25	get	get	VERB
ijtc-476	128	26	it	it	PRON
ijtc-476	128	27	.	.	PUNCT
ijtc-476	129	1	however	however	ADV
ijtc-476	129	2	,	,	PUNCT
ijtc-476	129	3	there	there	PRON
ijtc-476	129	4	are	be	VERB
ijtc-476	129	5	special	special	ADJ
ijtc-476	129	6	terms	term	NOUN
ijtc-476	129	7	and	and	CCONJ
ijtc-476	129	8	conditions	condition	NOUN
ijtc-476	129	9	that	that	SCONJ
ijtc-476	129	10	the	the	DET
ijtc-476	129	11	taxpayer	taxpayer	NOUN
ijtc-476	129	12	must	must	AUX
ijtc-476	129	13	comply	comply	VERB
ijtc-476	129	14	with	with	ADP
ijtc-476	129	15	.	.	PUNCT
ijtc-476	130	1	msme	msme	NOUN
ijtc-476	130	2	actors	actor	NOUN
ijtc-476	130	3	must	must	AUX
ijtc-476	130	4	fulfill	fulfill	VERB
ijtc-476	130	5	the	the	DET
ijtc-476	130	6	administrative	administrative	ADJ
ijtc-476	130	7	process	process	NOUN
ijtc-476	130	8	according	accord	VERB
ijtc-476	130	9	to	to	ADP
ijtc-476	130	10	pmk	pmk	PROPN
ijtc-476	130	11	number	number	PROPN
ijtc-476	130	12	23	23	NUM
ijtc-476	130	13	of	of	ADP
ijtc-476	130	14	2020	2020	NUM
ijtc-476	130	15	.	.	PUNCT
ijtc-476	131	1	the	the	DET
ijtc-476	131	2	covid-19	covid-19	PROPN
ijtc-476	131	3	pandemic	pandemic	NOUN
ijtc-476	131	4	has	have	AUX
ijtc-476	131	5	affected	affect	VERB
ijtc-476	131	6	economic	economic	ADJ
ijtc-476	131	7	stability	stability	NOUN
ijtc-476	131	8	in	in	ADP
ijtc-476	131	9	affected	affected	ADJ
ijtc-476	131	10	countries	country	NOUN
ijtc-476	131	11	such	such	ADJ
ijtc-476	131	12	as	as	ADP
ijtc-476	131	13	indonesia	indonesia	PROPN
ijtc-476	131	14	.	.	PUNCT
ijtc-476	132	1	the	the	DET
ijtc-476	132	2	most	most	ADV
ijtc-476	132	3	affected	affect	VERB
ijtc-476	132	4	business	business	NOUN
ijtc-476	132	5	segment	segment	NOUN
ijtc-476	132	6	is	be	AUX
ijtc-476	132	7	the	the	DET
ijtc-476	132	8	msme	msme	NOUN
ijtc-476	132	9	sector	sector	NOUN
ijtc-476	132	10	.	.	PUNCT
ijtc-476	133	1	msmes	msme	NOUN
ijtc-476	133	2	are	be	AUX
ijtc-476	133	3	the	the	DET
ijtc-476	133	4	most	most	ADV
ijtc-476	133	5	vulnerable	vulnerable	ADJ
ijtc-476	133	6	sector	sector	NOUN
ijtc-476	133	7	to	to	ADP
ijtc-476	133	8	the	the	DET
ijtc-476	133	9	covid-19	covid-19	PROPN
ijtc-476	133	10	pandemic	pandemic	NOUN
ijtc-476	133	11	.	.	PUNCT
ijtc-476	134	1	during	during	ADP
ijtc-476	134	2	the	the	DET
ijtc-476	134	3	covid-19	covid-19	PROPN
ijtc-476	134	4	pandemic	pandemic	NOUN
ijtc-476	134	5	,	,	PUNCT
ijtc-476	134	6	many	many	ADJ
ijtc-476	134	7	msmes	msme	NOUN
ijtc-476	134	8	experienced	experience	VERB
ijtc-476	134	9	business	business	NOUN
ijtc-476	134	10	sluggishness	sluggishness	NOUN
ijtc-476	134	11	and	and	CCONJ
ijtc-476	134	12	even	even	ADV
ijtc-476	134	13	went	go	VERB
ijtc-476	134	14	out	out	ADP
ijtc-476	134	15	of	of	ADP
ijtc-476	134	16	business	business	NOUN
ijtc-476	134	17	(	(	PUNCT
ijtc-476	134	18	hendayana	hendayana	PROPN
ijtc-476	134	19	et	et	PROPN
ijtc-476	134	20	al	al	PROPN
ijtc-476	134	21	.	.	PROPN
ijtc-476	134	22	,	,	PUNCT
ijtc-476	134	23	2020	2020	NUM
ijtc-476	134	24	)	)	PUNCT
ijtc-476	134	25	.	.	PUNCT
ijtc-476	135	1	msmes	msme	NOUN
ijtc-476	135	2	have	have	VERB
ijtc-476	135	3	a	a	DET
ijtc-476	135	4	significant	significant	ADJ
ijtc-476	135	5	influence	influence	NOUN
ijtc-476	135	6	on	on	ADP
ijtc-476	135	7	economic	economic	ADJ
ijtc-476	135	8	stability	stability	NOUN
ijtc-476	135	9	in	in	ADP
ijtc-476	135	10	indonesia	indonesia	PROPN
ijtc-476	135	11	.	.	PUNCT
ijtc-476	136	1	based	base	VERB
ijtc-476	136	2	on	on	ADP
ijtc-476	136	3	the	the	DET
ijtc-476	136	4	report	report	NOUN
ijtc-476	136	5	on	on	ADP
ijtc-476	136	6	analysis	analysis	NOUN
ijtc-476	136	7	of	of	ADP
ijtc-476	136	8	the	the	DET
ijtc-476	136	9	competitiveness	competitiveness	NOUN
ijtc-476	136	10	of	of	ADP
ijtc-476	136	11	msmes	msme	NOUN
ijtc-476	136	12	in	in	ADP
ijtc-476	136	13	indonesia	indonesia	PROPN
ijtc-476	136	14	(	(	PUNCT
ijtc-476	136	15	2018	2018	NUM
ijtc-476	136	16	)	)	PUNCT
ijtc-476	136	17	by	by	ADP
ijtc-476	136	18	bappenas	bappena	NOUN
ijtc-476	136	19	,	,	PUNCT
ijtc-476	136	20	it	it	PRON
ijtc-476	136	21	is	be	AUX
ijtc-476	136	22	stated	state	VERB
ijtc-476	136	23	that	that	SCONJ
ijtc-476	136	24	msmes	msme	NOUN
ijtc-476	136	25	have	have	VERB
ijtc-476	136	26	several	several	ADJ
ijtc-476	136	27	reasonably	reasonably	ADV
ijtc-476	136	28	significant	significant	ADJ
ijtc-476	136	29	roles	role	NOUN
ijtc-476	136	30	,	,	PUNCT
ijtc-476	136	31	among	among	ADP
ijtc-476	136	32	others	other	NOUN
ijtc-476	136	33	,	,	PUNCT
ijtc-476	136	34	expanding	expand	VERB
ijtc-476	136	35	employment	employment	NOUN
ijtc-476	136	36	,	,	PUNCT
ijtc-476	136	37	absorbing	absorb	VERB
ijtc-476	136	38	labor	labor	NOUN
ijtc-476	136	39	,	,	PUNCT
ijtc-476	136	40	forming	form	VERB
ijtc-476	136	41	gross	gross	ADJ
ijtc-476	136	42	domestic	domestic	ADJ
ijtc-476	136	43	product	product	NOUN
ijtc-476	136	44	,	,	PUNCT
ijtc-476	136	45	and	and	CCONJ
ijtc-476	136	46	providing	provide	VERB
ijtc-476	136	47	a	a	DET
ijtc-476	136	48	net	net	NOUN
ijtc-476	136	49	.	.	PUNCT
ijtc-476	137	1	therefore	therefore	ADV
ijtc-476	137	2	,	,	PUNCT
ijtc-476	137	3	the	the	DET
ijtc-476	137	4	government	government	NOUN
ijtc-476	137	5	needs	need	VERB
ijtc-476	137	6	to	to	PART
ijtc-476	137	7	maintain	maintain	VERB
ijtc-476	137	8	the	the	DET
ijtc-476	137	9	continuity	continuity	NOUN
ijtc-476	137	10	of	of	ADP
ijtc-476	137	11	msmes	msme	NOUN
ijtc-476	137	12	,	,	PUNCT
ijtc-476	137	13	especially	especially	ADV
ijtc-476	137	14	during	during	ADP
ijtc-476	137	15	the	the	DET
ijtc-476	137	16	covid-19	covid-19	PROPN
ijtc-476	137	17	pandemic	pandemic	NOUN
ijtc-476	137	18	.	.	PUNCT
ijtc-476	138	1	the	the	DET
ijtc-476	138	2	government	government	NOUN
ijtc-476	138	3	's	's	PART
ijtc-476	138	4	step	step	NOUN
ijtc-476	138	5	is	be	AUX
ijtc-476	138	6	to	to	PART
ijtc-476	138	7	provide	provide	VERB
ijtc-476	138	8	incentives	incentive	NOUN
ijtc-476	138	9	for	for	ADP
ijtc-476	138	10	pp	pp	PROPN
ijtc-476	138	11	23/2018	23/2018	PROPN
ijtc-476	138	12	.	.	PUNCT
ijtc-476	139	1	during	during	ADP
ijtc-476	139	2	the	the	DET
ijtc-476	139	3	validity	validity	NOUN
ijtc-476	139	4	period	period	NOUN
ijtc-476	139	5	of	of	ADP
ijtc-476	139	6	pmk	pmk	PROPN
ijtc-476	139	7	number	number	PROPN
ijtc-476	139	8	44	44	NUM
ijtc-476	139	9	/	/	SYM
ijtc-476	139	10	pmk.03/2020	pmk.03/2020	NOUN
ijtc-476	139	11	,	,	PUNCT
ijtc-476	139	12	the	the	DET
ijtc-476	139	13	number	number	NOUN
ijtc-476	139	14	of	of	ADP
ijtc-476	139	15	submissions	submission	NOUN
ijtc-476	139	16	of	of	ADP
ijtc-476	139	17	realization	realization	NOUN
ijtc-476	139	18	reports	report	NOUN
ijtc-476	139	19	continued	continue	VERB
ijtc-476	139	20	to	to	PART
ijtc-476	139	21	increase	increase	VERB
ijtc-476	139	22	.	.	PUNCT
ijtc-476	140	1	this	this	DET
ijtc-476	140	2	condition	condition	NOUN
ijtc-476	140	3	shows	show	VERB
ijtc-476	140	4	that	that	SCONJ
ijtc-476	140	5	the	the	DET
ijtc-476	140	6	enthusiasm	enthusiasm	NOUN
ijtc-476	140	7	of	of	ADP
ijtc-476	140	8	pp	pp	PROPN
ijtc-476	140	9	23/2018	23/2018	NUM
ijtc-476	140	10	taxpayers	taxpayer	NOUN
ijtc-476	140	11	in	in	ADP
ijtc-476	140	12	utilizing	utilize	VERB
ijtc-476	140	13	incentives	incentive	NOUN
ijtc-476	140	14	has	have	AUX
ijtc-476	140	15	increased	increase	VERB
ijtc-476	140	16	during	during	ADP
ijtc-476	140	17	the	the	DET
ijtc-476	140	18	enactment	enactment	NOUN
ijtc-476	140	19	of	of	ADP
ijtc-476	140	20	pmk	pmk	PROPN
ijtc-476	140	21	number	number	PROPN
ijtc-476	140	22	44	44	NUM
ijtc-476	140	23	/	/	SYM
ijtc-476	140	24	pmk.03/2020	pmk.03/2020	NOUN
ijtc-476	140	25	.	.	PUNCT
ijtc-476	141	1	details	detail	NOUN
ijtc-476	141	2	of	of	ADP
ijtc-476	141	3	the	the	DET
ijtc-476	141	4	report	report	NOUN
ijtc-476	141	5	on	on	ADP
ijtc-476	141	6	the	the	DET
ijtc-476	141	7	realization	realization	NOUN
ijtc-476	141	8	of	of	ADP
ijtc-476	141	9	the	the	DET
ijtc-476	141	10	final	final	ADJ
ijtc-476	141	11	pph	pph	PROPN
ijtc-476	141	12	pp	pp	PROPN
ijtc-476	141	13	23	23	NUM
ijtc-476	141	14	dtp	dtp	NOUN
ijtc-476	141	15	incentives	incentive	NOUN
ijtc-476	141	16	in	in	ADP
ijtc-476	141	17	2020	2020	NUM
ijtc-476	141	18	at	at	ADP
ijtc-476	141	19	the	the	DET
ijtc-476	141	20	pratama	pratama	NOUN
ijtc-476	141	21	jakarta	jakarta	PROPN
ijtc-476	141	22	koja	koja	PROPN
ijtc-476	141	23	tax	tax	PROPN
ijtc-476	141	24	service	service	NOUN
ijtc-476	141	25	office	office	NOUN
ijtc-476	141	26	with	with	ADP
ijtc-476	141	27	an	an	DET
ijtc-476	141	28	initial	initial	ADJ
ijtc-476	141	29	budget	budget	NOUN
ijtc-476	141	30	of	of	ADP
ijtc-476	141	31	1,346,472,000,000	1,346,472,000,000	NUM
ijtc-476	141	32	,	,	PUNCT
ijtc-476	141	33	but	but	CCONJ
ijtc-476	141	34	the	the	DET
ijtc-476	141	35	realization	realization	NOUN
ijtc-476	141	36	increased	increase	VERB
ijtc-476	141	37	to	to	ADP
ijtc-476	141	38	1,372,748,468,227	1,372,748,468,227	NUM
ijtc-476	141	39	.	.	PUNCT
ijtc-476	142	1	based	base	VERB
ijtc-476	142	2	on	on	ADP
ijtc-476	142	3	the	the	DET
ijtc-476	142	4	evaluation	evaluation	NOUN
ijtc-476	142	5	of	of	ADP
ijtc-476	142	6	the	the	DET
ijtc-476	142	7	overall	overall	ADJ
ijtc-476	142	8	use	use	NOUN
ijtc-476	142	9	of	of	ADP
ijtc-476	142	10	pph	pph	PROPN
ijtc-476	142	11	23	23	PROPN
ijtc-476	142	12	dtp	dtp	PROPN
ijtc-476	142	13	final	final	ADJ
ijtc-476	142	14	pph	pph	PROPN
ijtc-476	142	15	incentives	incentive	NOUN
ijtc-476	142	16	as	as	SCONJ
ijtc-476	142	17	regulated	regulate	VERB
ijtc-476	142	18	in	in	ADP
ijtc-476	142	19	pmk	pmk	PROPN
ijtc-476	142	20	number	number	PROPN
ijtc-476	142	21	44	44	NUM
ijtc-476	142	22	/	/	SYM
ijtc-476	142	23	pmk.03/2020	pmk.03/2020	NOUN
ijtc-476	142	24	by	by	ADP
ijtc-476	142	25	msmes	msme	NOUN
ijtc-476	142	26	during	during	ADP
ijtc-476	142	27	2020	2020	NUM
ijtc-476	142	28	in	in	ADP
ijtc-476	142	29	the	the	DET
ijtc-476	142	30	kpp	kpp	PROPN
ijtc-476	142	31	pratama	pratama	NOUN
ijtc-476	142	32	jakarta	jakarta	PROPN
ijtc-476	142	33	koja	koja	PROPN
ijtc-476	142	34	area	area	PROPN
ijtc-476	142	35	,	,	PUNCT
ijtc-476	142	36	393	393	NUM
ijtc-476	142	37	taxpayers	taxpayer	NOUN
ijtc-476	142	38	managed	manage	VERB
ijtc-476	142	39	to	to	PART
ijtc-476	142	40	take	take	VERB
ijtc-476	142	41	advantage	advantage	NOUN
ijtc-476	142	42	of	of	ADP
ijtc-476	142	43	the	the	DET
ijtc-476	142	44	incentives	incentive	NOUN
ijtc-476	142	45	..	..	PUNCT
ijtc-476	143	1	2	2	X
ijtc-476	143	2	.	.	X
ijtc-476	143	3	barriers	barrier	NOUN
ijtc-476	143	4	to	to	ADP
ijtc-476	143	5	the	the	DET
ijtc-476	143	6	implementation	implementation	NOUN
ijtc-476	143	7	of	of	ADP
ijtc-476	143	8	tax	tax	NOUN
ijtc-476	143	9	incentives	incentive	NOUN
ijtc-476	143	10	for	for	ADP
ijtc-476	143	11	msme	msme	NOUN
ijtc-476	143	12	business	business	NOUN
ijtc-476	143	13	actors	actor	NOUN
ijtc-476	143	14	at	at	ADP
ijtc-476	143	15	kpp	kpp	PROPN
ijtc-476	143	16	koja	koja	X
ijtc-476	143	17	,	,	PUNCT
ijtc-476	143	18	north	north	PROPN
ijtc-476	143	19	jakarta	jakarta	PROPN
ijtc-476	143	20	policymakers	policymaker	NOUN
ijtc-476	143	21	and	and	CCONJ
ijtc-476	143	22	incentive	incentive	NOUN
ijtc-476	143	23	policy	policy	NOUN
ijtc-476	143	24	implementation	implementation	NOUN
ijtc-476	143	25	,	,	PUNCT
ijtc-476	143	26	in	in	ADP
ijtc-476	143	27	this	this	DET
ijtc-476	143	28	case	case	NOUN
ijtc-476	143	29	,	,	PUNCT
ijtc-476	143	30	is	be	AUX
ijtc-476	143	31	the	the	DET
ijtc-476	143	32	pratama	pratama	NOUN
ijtc-476	143	33	jakarta	jakarta	PROPN
ijtc-476	143	34	koja	koja	PROPN
ijtc-476	143	35	tax	tax	PROPN
ijtc-476	143	36	service	service	NOUN
ijtc-476	143	37	office	office	NOUN
ijtc-476	143	38	,	,	PUNCT
ijtc-476	143	39	whose	whose	DET
ijtc-476	143	40	task	task	NOUN
ijtc-476	143	41	is	be	AUX
ijtc-476	143	42	to	to	PART
ijtc-476	143	43	carry	carry	VERB
ijtc-476	143	44	out	out	ADP
ijtc-476	143	45	policy	policy	NOUN
ijtc-476	143	46	implementation	implementation	NOUN
ijtc-476	143	47	assisted	assist	VERB
ijtc-476	143	48	by	by	ADP
ijtc-476	143	49	the	the	DET
ijtc-476	143	50	directorate	directorate	ADJ
ijtc-476	143	51	general	general	NOUN
ijtc-476	143	52	of	of	ADP
ijtc-476	143	53	taxes	taxis	NOUN
ijtc-476	143	54	,	,	PUNCT
ijtc-476	143	55	must	must	AUX
ijtc-476	143	56	face	face	VERB
ijtc-476	143	57	various	various	ADJ
ijtc-476	143	58	obstacles	obstacle	NOUN
ijtc-476	143	59	and	and	CCONJ
ijtc-476	143	60	obstacles	obstacle	NOUN
ijtc-476	143	61	in	in	ADP
ijtc-476	143	62	implementing	implement	VERB
ijtc-476	143	63	policies	policy	NOUN
ijtc-476	143	64	in	in	ADP
ijtc-476	143	65	the	the	DET
ijtc-476	143	66	field	field	NOUN
ijtc-476	143	67	.	.	PUNCT
ijtc-476	144	1	the	the	DET
ijtc-476	144	2	tax	tax	NOUN
ijtc-476	144	3	incentive	incentive	NOUN
ijtc-476	144	4	program	program	NOUN
ijtc-476	144	5	is	be	AUX
ijtc-476	144	6	a	a	DET
ijtc-476	144	7	policy	policy	NOUN
ijtc-476	144	8	that	that	PRON
ijtc-476	144	9	has	have	AUX
ijtc-476	144	10	emerged	emerge	VERB
ijtc-476	144	11	in	in	ADP
ijtc-476	144	12	order	order	NOUN
ijtc-476	144	13	to	to	PART
ijtc-476	144	14	respond	respond	VERB
ijtc-476	144	15	to	to	ADP
ijtc-476	144	16	the	the	DET
ijtc-476	144	17	impact	impact	NOUN
ijtc-476	144	18	of	of	ADP
ijtc-476	144	19	the	the	DET
ijtc-476	144	20	covid-19	covid-19	PROPN
ijtc-476	144	21	pandemic	pandemic	NOUN
ijtc-476	144	22	.	.	PUNCT
ijtc-476	145	1	implementers	implementer	NOUN
ijtc-476	145	2	or	or	CCONJ
ijtc-476	145	3	staff	staff	NOUN
ijtc-476	145	4	interviewed	interview	VERB
ijtc-476	145	5	at	at	ADP
ijtc-476	145	6	the	the	DET
ijtc-476	145	7	koja	koja	PROPN
ijtc-476	145	8	pratama	pratama	NOUN
ijtc-476	145	9	tax	tax	NOUN
ijtc-476	145	10	service	service	NOUN
ijtc-476	145	11	office	office	NOUN
ijtc-476	145	12	explained	explain	VERB
ijtc-476	145	13	that	that	SCONJ
ijtc-476	145	14	taxpayers	taxpayer	NOUN
ijtc-476	145	15	need	need	VERB
ijtc-476	145	16	to	to	PART
ijtc-476	145	17	update	update	VERB
ijtc-476	145	18	tax	tax	NOUN
ijtc-476	145	19	information	information	NOUN
ijtc-476	145	20	to	to	PART
ijtc-476	145	21	determine	determine	VERB
ijtc-476	145	22	if	if	SCONJ
ijtc-476	145	23	there	there	PRON
ijtc-476	145	24	are	be	VERB
ijtc-476	145	25	obstacles	obstacle	NOUN
ijtc-476	145	26	in	in	ADP
ijtc-476	145	27	its	its	PRON
ijtc-476	145	28	implementation	implementation	NOUN
ijtc-476	145	29	and	and	CCONJ
ijtc-476	145	30	how	how	SCONJ
ijtc-476	145	31	to	to	PART
ijtc-476	145	32	use	use	VERB
ijtc-476	145	33	them	they	PRON
ijtc-476	145	34	.	.	PUNCT
ijtc-476	146	1	however	however	ADV
ijtc-476	146	2	,	,	PUNCT
ijtc-476	146	3	many	many	ADJ
ijtc-476	146	4	pp	pp	ADP
ijtc-476	146	5	23/2018	23/2018	NUM
ijtc-476	146	6	taxpayers	taxpayer	NOUN
ijtc-476	146	7	are	be	AUX
ijtc-476	146	8	less	less	ADV
ijtc-476	146	9	proactive	proactive	ADJ
ijtc-476	146	10	in	in	ADP
ijtc-476	146	11	finding	find	VERB
ijtc-476	146	12	out	out	ADP
ijtc-476	146	13	about	about	ADP
ijtc-476	146	14	the	the	DET
ijtc-476	146	15	latest	late	ADJ
ijtc-476	146	16	government	government	NOUN
ijtc-476	146	17	policies	policy	NOUN
ijtc-476	146	18	.	.	PUNCT
ijtc-476	147	1	some	some	DET
ijtc-476	147	2	pp	pp	ADJ
ijtc-476	147	3	23/2018	23/2018	NUM
ijtc-476	147	4	taxpayers	taxpayer	NOUN
ijtc-476	147	5	believe	believe	VERB
ijtc-476	147	6	that	that	SCONJ
ijtc-476	147	7	taxation	taxation	NOUN
ijtc-476	147	8	is	be	AUX
ijtc-476	147	9	only	only	ADV
ijtc-476	147	10	about	about	ADP
ijtc-476	147	11	the	the	DET
ijtc-476	147	12	obligation	obligation	NOUN
ijtc-476	147	13	to	to	PART
ijtc-476	147	14	pay	pay	VERB
ijtc-476	147	15	taxes	taxis	NOUN
ijtc-476	147	16	without	without	ADP
ijtc-476	147	17	seeing	see	VERB
ijtc-476	147	18	any	any	DET
ijtc-476	147	19	beneficial	beneficial	ADJ
ijtc-476	147	20	facilities	facility	NOUN
ijtc-476	147	21	that	that	PRON
ijtc-476	147	22	can	can	AUX
ijtc-476	147	23	be	be	AUX
ijtc-476	147	24	utilized	utilize	VERB
ijtc-476	147	25	.	.	PUNCT
ijtc-476	148	1	according	accord	VERB
ijtc-476	148	2	to	to	ADP
ijtc-476	148	3	the	the	DET
ijtc-476	148	4	results	result	NOUN
ijtc-476	148	5	of	of	ADP
ijtc-476	148	6	darussalam	darussalam	PROPN
ijtc-476	148	7	's	's	PART
ijtc-476	148	8	research	research	NOUN
ijtc-476	148	9	(	(	PUNCT
ijtc-476	148	10	2020	2020	NUM
ijtc-476	148	11	)	)	PUNCT
ijtc-476	148	12	,	,	PUNCT
ijtc-476	148	13	the	the	DET
ijtc-476	148	14	low	low	ADJ
ijtc-476	148	15	absorption	absorption	NOUN
ijtc-476	148	16	of	of	ADP
ijtc-476	148	17	incentives	incentive	NOUN
ijtc-476	148	18	is	be	AUX
ijtc-476	148	19	caused	cause	VERB
ijtc-476	148	20	by	by	ADP
ijtc-476	148	21	the	the	DET
ijtc-476	148	22	community	community	NOUN
ijtc-476	148	23	's	's	PART
ijtc-476	148	24	lack	lack	NOUN
ijtc-476	148	25	of	of	ADP
ijtc-476	148	26	understanding	understanding	NOUN
ijtc-476	148	27	and	and	CCONJ
ijtc-476	148	28	tax	tax	NOUN
ijtc-476	148	29	literacy	literacy	NOUN
ijtc-476	148	30	.	.	PUNCT
ijtc-476	149	1	however	however	ADV
ijtc-476	149	2	,	,	PUNCT
ijtc-476	149	3	there	there	PRON
ijtc-476	149	4	are	be	VERB
ijtc-476	149	5	still	still	ADV
ijtc-476	149	6	taxpayers	taxpayer	NOUN
ijtc-476	149	7	who	who	PRON
ijtc-476	149	8	only	only	ADV
ijtc-476	149	9	know	know	VERB
ijtc-476	149	10	about	about	ADP
ijtc-476	149	11	the	the	DET
ijtc-476	149	12	existence	existence	NOUN
ijtc-476	149	13	of	of	ADP
ijtc-476	149	14	tax	tax	NOUN
ijtc-476	149	15	incentives	incentive	NOUN
ijtc-476	149	16	but	but	CCONJ
ijtc-476	149	17	do	do	AUX
ijtc-476	149	18	not	not	PART
ijtc-476	149	19	know	know	VERB
ijtc-476	149	20	in	in	ADP
ijtc-476	149	21	detail	detail	NOUN
ijtc-476	149	22	about	about	ADP
ijtc-476	149	23	them	they	PRON
ijtc-476	149	24	.	.	PUNCT
ijtc-476	150	1	this	this	PRON
ijtc-476	150	2	is	be	AUX
ijtc-476	150	3	also	also	ADV
ijtc-476	150	4	based	base	VERB
ijtc-476	150	5	on	on	ADP
ijtc-476	150	6	the	the	DET
ijtc-476	150	7	low	low	ADJ
ijtc-476	150	8	level	level	NOUN
ijtc-476	150	9	of	of	ADP
ijtc-476	150	10	literacy	literacy	NOUN
ijtc-476	150	11	of	of	ADP
ijtc-476	150	12	the	the	DET
ijtc-476	150	13	ordinary	ordinary	ADJ
ijtc-476	150	14	indonesian	indonesian	ADJ
ijtc-476	150	15	people	people	NOUN
ijtc-476	150	16	,	,	PUNCT
ijtc-476	150	17	so	so	CCONJ
ijtc-476	150	18	a	a	DET
ijtc-476	150	19	direct	direct	ADJ
ijtc-476	150	20	approach	approach	NOUN
ijtc-476	150	21	is	be	AUX
ijtc-476	150	22	needed	need	VERB
ijtc-476	150	23	to	to	PART
ijtc-476	150	24	achieve	achieve	VERB
ijtc-476	150	25	high	high	ADJ
ijtc-476	150	26	publication	publication	NOUN
ijtc-476	150	27	effectiveness	effectiveness	NOUN
ijtc-476	150	28	.	.	PUNCT
ijtc-476	151	1	many	many	ADJ
ijtc-476	151	2	msmes	msme	NOUN
ijtc-476	151	3	still	still	ADV
ijtc-476	151	4	do	do	AUX
ijtc-476	151	5	not	not	PART
ijtc-476	151	6	understand	understand	VERB
ijtc-476	151	7	how	how	SCONJ
ijtc-476	151	8	to	to	PART
ijtc-476	151	9	report	report	VERB
ijtc-476	151	10	their	their	PRON
ijtc-476	151	11	income	income	NOUN
ijtc-476	151	12	via	via	ADP
ijtc-476	151	13	online	online	ADJ
ijtc-476	151	14	applications	application	NOUN
ijtc-476	151	15	.	.	PUNCT
ijtc-476	152	1	most	most	ADJ
ijtc-476	152	2	of	of	ADP
ijtc-476	152	3	them	they	PRON
ijtc-476	152	4	during	during	ADP
ijtc-476	152	5	the	the	DET
ijtc-476	152	6	pandemic	pandemic	ADJ
ijtc-476	152	7	period	period	NOUN
ijtc-476	152	8	,	,	PUNCT
ijtc-476	152	9	msme	msme	NOUN
ijtc-476	152	10	actors	actor	NOUN
ijtc-476	152	11	do	do	AUX
ijtc-476	152	12	not	not	PART
ijtc-476	152	13	follow	follow	VERB
ijtc-476	152	14	our	our	PRON
ijtc-476	152	15	online	online	ADJ
ijtc-476	152	16	socialization	socialization	NOUN
ijtc-476	152	17	or	or	CCONJ
ijtc-476	152	18	information	information	NOUN
ijtc-476	152	19	via	via	ADP
ijtc-476	152	20	social	social	ADJ
ijtc-476	152	21	evaluation	evaluation	NOUN
ijtc-476	152	22	of	of	ADP
ijtc-476	152	23	the	the	DET
ijtc-476	152	24	implementation	implementation	NOUN
ijtc-476	152	25	of	of	ADP
ijtc-476	152	26	tax	tax	NOUN
ijtc-476	152	27	incentive	incentive	NOUN
ijtc-476	152	28	policy	policy	NOUN
ijtc-476	152	29	for	for	ADP
ijtc-476	152	30	small	small	ADJ
ijtc-476	152	31	and	and	CCONJ
ijtc-476	152	32	medium	medium	ADJ
ijtc-476	152	33	enterprises	enterprise	NOUN
ijtc-476	152	34	affected	affect	VERB
ijtc-476	152	35	by	by	ADP
ijtc-476	152	36	the	the	DET
ijtc-476	152	37	covid-19	covid-19	PROPN
ijtc-476	152	38	pandemic	pandemic	NOUN
ijtc-476	152	39	at	at	ADP
ijtc-476	152	40	the	the	DET
ijtc-476	152	41	tax	tax	NOUN
ijtc-476	152	42	service	service	NOUN
ijtc-476	152	43	office	office	NOUN
ijtc-476	152	44	pratama	pratama	NOUN
ijtc-476	152	45	koja	koja	PROPN
ijtc-476	152	46	utara	utara	PROPN
ijtc-476	152	47	jakarta	jakarta	PROPN
ijtc-476	152	48	wulandari	wulandari	PROPN
ijtc-476	152	49	,	,	PUNCT
ijtc-476	152	50	teron	teron	PROPN
ijtc-476	152	51	,	,	PUNCT
ijtc-476	152	52	agustina	agustina	PROPN
ijtc-476	152	53	,	,	PUNCT
ijtc-476	152	54	and	and	CCONJ
ijtc-476	152	55	rofiyanti	rofiyanti	VERB
ijtc-476	152	56	221	221	NUM
ijtc-476	152	57	|	|	ADV
ijtc-476	152	58	ilomata	ilomata	NOUN
ijtc-476	152	59	international	international	ADJ
ijtc-476	152	60	journal	journal	NOUN
ijtc-476	152	61	of	of	ADP
ijtc-476	152	62	tax	tax	PROPN
ijtc-476	152	63	&	&	CCONJ
ijtc-476	152	64	accounting	account	VERB
ijtc-476	152	65	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-476	152	66	media	medium	NOUN
ijtc-476	152	67	.	.	PUNCT
ijtc-476	153	1	and	and	CCONJ
ijtc-476	153	2	the	the	DET
ijtc-476	153	3	most	most	ADV
ijtc-476	153	4	severe	severe	ADJ
ijtc-476	153	5	problem	problem	NOUN
ijtc-476	153	6	.	.	PUNCT
ijtc-476	154	1	most	most	ADJ
ijtc-476	154	2	msme	msme	NOUN
ijtc-476	154	3	taxpayers	taxpayer	NOUN
ijtc-476	154	4	do	do	AUX
ijtc-476	154	5	not	not	PART
ijtc-476	154	6	have	have	VERB
ijtc-476	154	7	a	a	DET
ijtc-476	154	8	computer	computer	NOUN
ijtc-476	154	9	or	or	CCONJ
ijtc-476	154	10	laptop	laptop	NOUN
ijtc-476	154	11	as	as	ADP
ijtc-476	154	12	a	a	DET
ijtc-476	154	13	means	means	NOUN
ijtc-476	154	14	of	of	ADP
ijtc-476	154	15	reporting	report	VERB
ijtc-476	154	16	the	the	DET
ijtc-476	154	17	calculation	calculation	NOUN
ijtc-476	154	18	of	of	ADP
ijtc-476	154	19	the	the	DET
ijtc-476	154	20	allocation	allocation	NOUN
ijtc-476	154	21	of	of	ADP
ijtc-476	154	22	tax	tax	NOUN
ijtc-476	154	23	incentives	incentive	NOUN
ijtc-476	154	24	is	be	AUX
ijtc-476	154	25	based	base	VERB
ijtc-476	154	26	on	on	ADP
ijtc-476	154	27	tax	tax	NOUN
ijtc-476	154	28	revenues	revenue	NOUN
ijtc-476	154	29	in	in	ADP
ijtc-476	154	30	the	the	DET
ijtc-476	154	31	previous	previous	ADJ
ijtc-476	154	32	year	year	NOUN
ijtc-476	154	33	,	,	PUNCT
ijtc-476	154	34	when	when	SCONJ
ijtc-476	154	35	the	the	DET
ijtc-476	154	36	economic	economic	ADJ
ijtc-476	154	37	situation	situation	NOUN
ijtc-476	154	38	was	be	AUX
ijtc-476	154	39	still	still	ADV
ijtc-476	154	40	in	in	ADP
ijtc-476	154	41	good	good	ADJ
ijtc-476	154	42	or	or	CCONJ
ijtc-476	154	43	at	at	ADP
ijtc-476	154	44	least	least	ADJ
ijtc-476	154	45	"	"	PUNCT
ijtc-476	154	46	normal	normal	ADJ
ijtc-476	154	47	"	"	PUNCT
ijtc-476	154	48	condition	condition	NOUN
ijtc-476	154	49	.	.	PUNCT
ijtc-476	155	1	this	this	DET
ijtc-476	155	2	calculation	calculation	NOUN
ijtc-476	155	3	will	will	AUX
ijtc-476	155	4	certainly	certainly	ADV
ijtc-476	155	5	never	never	ADV
ijtc-476	155	6	be	be	AUX
ijtc-476	155	7	in	in	ADP
ijtc-476	155	8	line	line	NOUN
ijtc-476	155	9	with	with	ADP
ijtc-476	155	10	the	the	DET
ijtc-476	155	11	actual	actual	ADJ
ijtc-476	155	12	year	year	NOUN
ijtc-476	155	13	conditions	condition	NOUN
ijtc-476	155	14	,	,	PUNCT
ijtc-476	155	15	namely	namely	ADV
ijtc-476	155	16	in	in	ADP
ijtc-476	155	17	a	a	DET
ijtc-476	155	18	recession	recession	NOUN
ijtc-476	155	19	,	,	PUNCT
ijtc-476	155	20	where	where	SCONJ
ijtc-476	155	21	the	the	DET
ijtc-476	155	22	taxpayer	taxpayer	NOUN
ijtc-476	155	23	's	's	PART
ijtc-476	155	24	income	income	NOUN
ijtc-476	155	25	decreases	decrease	VERB
ijtc-476	155	26	,	,	PUNCT
ijtc-476	155	27	and	and	CCONJ
ijtc-476	155	28	so	so	ADV
ijtc-476	155	29	does	do	VERB
ijtc-476	155	30	the	the	DET
ijtc-476	155	31	tax	tax	NOUN
ijtc-476	155	32	.	.	PUNCT
ijtc-476	156	1	full	full	ADJ
ijtc-476	156	2	utilization	utilization	NOUN
ijtc-476	156	3	of	of	ADP
ijtc-476	156	4	tax	tax	NOUN
ijtc-476	156	5	incentives	incentive	NOUN
ijtc-476	156	6	,	,	PUNCT
ijtc-476	156	7	especially	especially	ADV
ijtc-476	156	8	in	in	ADP
ijtc-476	156	9	the	the	DET
ijtc-476	156	10	first	first	ADJ
ijtc-476	156	11	year	year	NOUN
ijtc-476	156	12	of	of	ADP
ijtc-476	156	13	a	a	DET
ijtc-476	156	14	recession	recession	NOUN
ijtc-476	156	15	,	,	PUNCT
ijtc-476	156	16	will	will	AUX
ijtc-476	156	17	never	never	ADV
ijtc-476	156	18	be	be	AUX
ijtc-476	156	19	achieved	achieve	VERB
ijtc-476	156	20	due	due	ADP
ijtc-476	156	21	to	to	ADP
ijtc-476	156	22	the	the	DET
ijtc-476	156	23	nature	nature	NOUN
ijtc-476	156	24	of	of	ADP
ijtc-476	156	25	the	the	DET
ijtc-476	156	26	tax	tax	NOUN
ijtc-476	156	27	incentives	incentive	VERB
ijtc-476	156	28	themselves	themselves	PRON
ijtc-476	156	29	.	.	PUNCT
ijtc-476	157	1	the	the	DET
ijtc-476	157	2	tax	tax	NOUN
ijtc-476	157	3	incentive	incentive	NOUN
ijtc-476	157	4	policy	policy	NOUN
ijtc-476	157	5	does	do	AUX
ijtc-476	157	6	not	not	PART
ijtc-476	157	7	mean	mean	VERB
ijtc-476	157	8	that	that	SCONJ
ijtc-476	157	9	the	the	DET
ijtc-476	157	10	government	government	NOUN
ijtc-476	157	11	has	have	VERB
ijtc-476	157	12	actual	actual	ADJ
ijtc-476	157	13	cash	cash	NOUN
ijtc-476	157	14	to	to	PART
ijtc-476	157	15	offset	offset	VERB
ijtc-476	157	16	losses	loss	NOUN
ijtc-476	157	17	.	.	PUNCT
ijtc-476	158	1	on	on	ADP
ijtc-476	158	2	the	the	DET
ijtc-476	158	3	contrary	contrary	NOUN
ijtc-476	158	4	,	,	PUNCT
ijtc-476	158	5	it	it	PRON
ijtc-476	158	6	is	be	AUX
ijtc-476	158	7	an	an	DET
ijtc-476	158	8	allocation	allocation	NOUN
ijtc-476	158	9	for	for	ADP
ijtc-476	158	10	possible	possible	ADJ
ijtc-476	158	11	losses	loss	NOUN
ijtc-476	158	12	due	due	ADJ
ijtc-476	158	13	to	to	ADP
ijtc-476	158	14	reduced	reduce	VERB
ijtc-476	158	15	tax	tax	NOUN
ijtc-476	158	16	revenue	revenue	NOUN
ijtc-476	158	17	in	in	ADP
ijtc-476	158	18	the	the	DET
ijtc-476	158	19	sector	sector	NOUN
ijtc-476	158	20	that	that	PRON
ijtc-476	158	21	is	be	AUX
ijtc-476	158	22	given	give	VERB
ijtc-476	158	23	the	the	DET
ijtc-476	158	24	incentive	incentive	NOUN
ijtc-476	158	25	.	.	PUNCT
ijtc-476	159	1	yon	yon	PROPN
ijtc-476	159	2	asral	asral	PROPN
ijtc-476	159	3	,	,	PUNCT
ijtc-476	159	4	an	an	DET
ijtc-476	159	5	expert	expert	ADJ
ijtc-476	159	6	staff	staff	NOUN
ijtc-476	159	7	of	of	ADP
ijtc-476	159	8	the	the	DET
ijtc-476	159	9	ministry	ministry	PROPN
ijtc-476	159	10	of	of	ADP
ijtc-476	159	11	finance	finance	PROPN
ijtc-476	159	12	,	,	PUNCT
ijtc-476	159	13	also	also	ADV
ijtc-476	159	14	conveyed	convey	VERB
ijtc-476	159	15	the	the	DET
ijtc-476	159	16	same	same	ADJ
ijtc-476	159	17	reason	reason	NOUN
ijtc-476	159	18	when	when	SCONJ
ijtc-476	159	19	asked	ask	VERB
ijtc-476	159	20	by	by	ADP
ijtc-476	159	21	the	the	DET
ijtc-476	159	22	media	medium	NOUN
ijtc-476	159	23	about	about	ADP
ijtc-476	159	24	the	the	DET
ijtc-476	159	25	slow	slow	ADJ
ijtc-476	159	26	use	use	NOUN
ijtc-476	159	27	of	of	ADP
ijtc-476	159	28	incentives	incentive	NOUN
ijtc-476	159	29	in	in	ADP
ijtc-476	159	30	the	the	DET
ijtc-476	159	31	2020	2020	NUM
ijtc-476	159	32	national	national	PROPN
ijtc-476	159	33	recovery	recovery	NOUN
ijtc-476	159	34	program	program	NOUN
ijtc-476	159	35	(	(	PUNCT
ijtc-476	159	36	kontan	kontan	PROPN
ijtc-476	159	37	,	,	PUNCT
ijtc-476	159	38	2020	2020	NUM
ijtc-476	159	39	)	)	PUNCT
ijtc-476	159	40	.	.	PUNCT
ijtc-476	160	1	the	the	DET
ijtc-476	160	2	implementation	implementation	NOUN
ijtc-476	160	3	of	of	ADP
ijtc-476	160	4	socialization	socialization	NOUN
ijtc-476	160	5	remotely	remotely	ADV
ijtc-476	160	6	provides	provide	VERB
ijtc-476	160	7	challenges	challenge	NOUN
ijtc-476	160	8	for	for	ADP
ijtc-476	160	9	both	both	DET
ijtc-476	160	10	tax	tax	NOUN
ijtc-476	160	11	officers	officer	NOUN
ijtc-476	160	12	and	and	CCONJ
ijtc-476	160	13	taxpayers	taxpayer	NOUN
ijtc-476	160	14	.	.	PUNCT
ijtc-476	161	1	an	an	DET
ijtc-476	161	2	example	example	NOUN
ijtc-476	161	3	is	be	AUX
ijtc-476	161	4	a	a	DET
ijtc-476	161	5	disruption	disruption	NOUN
ijtc-476	161	6	in	in	ADP
ijtc-476	161	7	the	the	DET
ijtc-476	161	8	network	network	NOUN
ijtc-476	161	9	that	that	PRON
ijtc-476	161	10	is	be	AUX
ijtc-476	161	11	often	often	ADV
ijtc-476	161	12	disrupted	disrupt	VERB
ijtc-476	161	13	and	and	CCONJ
ijtc-476	161	14	causes	cause	VERB
ijtc-476	161	15	the	the	DET
ijtc-476	161	16	delivery	delivery	NOUN
ijtc-476	161	17	of	of	ADP
ijtc-476	161	18	information	information	NOUN
ijtc-476	161	19	and	and	CCONJ
ijtc-476	161	20	feedback	feedback	NOUN
ijtc-476	161	21	from	from	ADP
ijtc-476	161	22	taxpayers	taxpayer	NOUN
ijtc-476	161	23	to	to	PART
ijtc-476	161	24	be	be	AUX
ijtc-476	161	25	not	not	PART
ijtc-476	161	26	optimal	optimal	ADJ
ijtc-476	161	27	.	.	PUNCT
ijtc-476	162	1	nevertheless	nevertheless	ADV
ijtc-476	162	2	,	,	PUNCT
ijtc-476	162	3	this	this	DET
ijtc-476	162	4	activity	activity	NOUN
ijtc-476	162	5	is	be	AUX
ijtc-476	162	6	expected	expect	VERB
ijtc-476	162	7	to	to	PART
ijtc-476	162	8	help	help	VERB
ijtc-476	162	9	taxpayers	taxpayer	NOUN
ijtc-476	162	10	understand	understand	VERB
ijtc-476	162	11	these	these	DET
ijtc-476	162	12	regulations	regulation	NOUN
ijtc-476	162	13	to	to	PART
ijtc-476	162	14	carry	carry	VERB
ijtc-476	162	15	out	out	ADP
ijtc-476	162	16	their	their	PRON
ijtc-476	162	17	tax	tax	NOUN
ijtc-476	162	18	obligations	obligation	NOUN
ijtc-476	162	19	still	still	ADV
ijtc-476	162	20	.	.	PUNCT
ijtc-476	163	1	conclusion	conclusion	NOUN
ijtc-476	163	2	based	base	VERB
ijtc-476	163	3	on	on	ADP
ijtc-476	163	4	the	the	DET
ijtc-476	163	5	results	result	NOUN
ijtc-476	163	6	of	of	ADP
ijtc-476	163	7	the	the	DET
ijtc-476	163	8	above	above	ADJ
ijtc-476	163	9	presentation	presentation	NOUN
ijtc-476	163	10	,	,	PUNCT
ijtc-476	163	11	the	the	DET
ijtc-476	163	12	following	follow	VERB
ijtc-476	163	13	conclusions	conclusion	NOUN
ijtc-476	163	14	can	can	AUX
ijtc-476	163	15	be	be	AUX
ijtc-476	163	16	drawn	draw	VERB
ijtc-476	163	17	:	:	PUNCT
ijtc-476	163	18	1	1	X
ijtc-476	163	19	.	.	X
ijtc-476	163	20	evaluation	evaluation	NOUN
ijtc-476	163	21	of	of	ADP
ijtc-476	163	22	the	the	DET
ijtc-476	163	23	implementation	implementation	NOUN
ijtc-476	163	24	of	of	ADP
ijtc-476	163	25	tax	tax	NOUN
ijtc-476	163	26	incentives	incentive	NOUN
ijtc-476	163	27	for	for	ADP
ijtc-476	163	28	micro	micro	NOUN
ijtc-476	163	29	,	,	PUNCT
ijtc-476	163	30	small	small	ADJ
ijtc-476	163	31	,	,	PUNCT
ijtc-476	163	32	and	and	CCONJ
ijtc-476	163	33	medium	medium	NOUN
ijtc-476	163	34	enterprises	enterprise	NOUN
ijtc-476	163	35	affected	affect	VERB
ijtc-476	163	36	by	by	ADP
ijtc-476	163	37	the	the	DET
ijtc-476	163	38	covid-19	covid-19	PROPN
ijtc-476	163	39	pandemic	pandemic	NOUN
ijtc-476	163	40	at	at	ADP
ijtc-476	163	41	the	the	DET
ijtc-476	163	42	pratama	pratama	NOUN
ijtc-476	163	43	koja	koja	PROPN
ijtc-476	163	44	tax	tax	PROPN
ijtc-476	163	45	service	service	NOUN
ijtc-476	163	46	office	office	NOUN
ijtc-476	163	47	,	,	PUNCT
ijtc-476	163	48	north	north	PROPN
ijtc-476	163	49	jakarta	jakarta	PROPN
ijtc-476	163	50	,	,	PUNCT
ijtc-476	163	51	based	base	VERB
ijtc-476	163	52	on	on	ADP
ijtc-476	163	53	the	the	DET
ijtc-476	163	54	policy	policy	NOUN
ijtc-476	163	55	proposed	propose	VERB
ijtc-476	163	56	by	by	ADP
ijtc-476	163	57	william	william	PROPN
ijtc-476	163	58	dunn	dunn	PROPN
ijtc-476	163	59	with	with	ADP
ijtc-476	163	60	six	six	NUM
ijtc-476	163	61	criteria	criterion	NOUN
ijtc-476	163	62	for	for	ADP
ijtc-476	163	63	evaluation	evaluation	NOUN
ijtc-476	163	64	,	,	PUNCT
ijtc-476	163	65	namely	namely	ADV
ijtc-476	163	66	effectiveness	effectiveness	NOUN
ijtc-476	163	67	,	,	PUNCT
ijtc-476	163	68	accuracy	accuracy	NOUN
ijtc-476	163	69	,	,	PUNCT
ijtc-476	163	70	efficiency	efficiency	NOUN
ijtc-476	163	71	,	,	PUNCT
ijtc-476	163	72	responsiveness	responsiveness	NOUN
ijtc-476	163	73	,	,	PUNCT
ijtc-476	163	74	equity	equity	NOUN
ijtc-476	163	75	,	,	PUNCT
ijtc-476	163	76	and	and	CCONJ
ijtc-476	163	77	sufficiency	sufficiency	NOUN
ijtc-476	163	78	.	.	PUNCT
ijtc-476	164	1	from	from	ADP
ijtc-476	164	2	the	the	DET
ijtc-476	164	3	research	research	NOUN
ijtc-476	164	4	guidelines	guideline	NOUN
ijtc-476	164	5	,	,	PUNCT
ijtc-476	164	6	significant	significant	ADJ
ijtc-476	164	7	positive	positive	ADJ
ijtc-476	164	8	results	result	NOUN
ijtc-476	164	9	were	be	AUX
ijtc-476	164	10	obtained	obtain	VERB
ijtc-476	164	11	that	that	SCONJ
ijtc-476	164	12	msme	msme	NOUN
ijtc-476	164	13	actors	actor	NOUN
ijtc-476	164	14	responded	respond	VERB
ijtc-476	164	15	well	well	ADV
ijtc-476	164	16	to	to	ADP
ijtc-476	164	17	policy	policy	NOUN
ijtc-476	164	18	programs	program	NOUN
ijtc-476	164	19	made	make	VERB
ijtc-476	164	20	by	by	ADP
ijtc-476	164	21	the	the	DET
ijtc-476	164	22	government	government	NOUN
ijtc-476	164	23	.	.	PUNCT
ijtc-476	165	1	it	it	PRON
ijtc-476	165	2	can	can	AUX
ijtc-476	165	3	be	be	AUX
ijtc-476	165	4	seen	see	VERB
ijtc-476	165	5	from	from	ADP
ijtc-476	165	6	the	the	DET
ijtc-476	165	7	results	result	NOUN
ijtc-476	165	8	of	of	ADP
ijtc-476	165	9	msme	msme	NOUN
ijtc-476	165	10	taxpayers	taxpayer	NOUN
ijtc-476	165	11	who	who	PRON
ijtc-476	165	12	take	take	VERB
ijtc-476	165	13	advantage	advantage	NOUN
ijtc-476	165	14	of	of	ADP
ijtc-476	165	15	incentives	incentive	NOUN
ijtc-476	165	16	and	and	CCONJ
ijtc-476	165	17	reports	report	NOUN
ijtc-476	165	18	on	on	ADP
ijtc-476	165	19	the	the	DET
ijtc-476	165	20	realization	realization	NOUN
ijtc-476	165	21	of	of	ADP
ijtc-476	165	22	pph	pph	PROPN
ijtc-476	165	23	final	final	PROPN
ijtc-476	165	24	pph	pph	PROPN
ijtc-476	165	25	23	23	NUM
ijtc-476	165	26	dtp	dtp	PROPN
ijtc-476	165	27	incentives	incentive	NOUN
ijtc-476	165	28	in	in	ADP
ijtc-476	165	29	2020	2020	NUM
ijtc-476	165	30	at	at	ADP
ijtc-476	165	31	kpp	kpp	PROPN
ijtc-476	165	32	pratama	pratama	NOUN
ijtc-476	165	33	jakarta	jakarta	PROPN
ijtc-476	165	34	koja	koja	PROPN
ijtc-476	165	35	with	with	ADP
ijtc-476	165	36	an	an	DET
ijtc-476	165	37	initial	initial	ADJ
ijtc-476	165	38	budget	budget	NOUN
ijtc-476	165	39	of	of	ADP
ijtc-476	165	40	1,346,472,000,000	1,346,472,000,000	NUM
ijtc-476	165	41	increasing	increase	VERB
ijtc-476	165	42	to	to	ADP
ijtc-476	165	43	1,372,748,468,227	1,372,748,468,227	NUM
ijtc-476	165	44	.	.	PUNCT
ijtc-476	166	1	in	in	ADP
ijtc-476	166	2	addition	addition	NOUN
ijtc-476	166	3	,	,	PUNCT
ijtc-476	166	4	msme	msme	NOUN
ijtc-476	166	5	actors	actor	NOUN
ijtc-476	166	6	have	have	AUX
ijtc-476	166	7	benefited	benefit	VERB
ijtc-476	166	8	from	from	ADP
ijtc-476	166	9	the	the	DET
ijtc-476	166	10	tax	tax	NOUN
ijtc-476	166	11	-	-	PUNCT
ijtc-476	166	12	intensive	intensive	ADJ
ijtc-476	166	13	policy	policy	NOUN
ijtc-476	166	14	during	during	ADP
ijtc-476	166	15	the	the	DET
ijtc-476	166	16	covid-19	covid-19	PROPN
ijtc-476	166	17	pandemic	pandemic	NOUN
ijtc-476	166	18	,	,	PUNCT
ijtc-476	166	19	namely	namely	ADV
ijtc-476	166	20	,	,	PUNCT
ijtc-476	166	21	additional	additional	ADJ
ijtc-476	166	22	income	income	NOUN
ijtc-476	166	23	for	for	ADP
ijtc-476	166	24	workers	worker	NOUN
ijtc-476	166	25	in	in	ADP
ijtc-476	166	26	the	the	DET
ijtc-476	166	27	form	form	NOUN
ijtc-476	166	28	of	of	ADP
ijtc-476	166	29	real	real	ADJ
ijtc-476	166	30	money	money	NOUN
ijtc-476	166	31	received	receive	VERB
ijtc-476	166	32	every	every	DET
ijtc-476	166	33	month	month	NOUN
ijtc-476	166	34	to	to	PART
ijtc-476	166	35	sustain	sustain	VERB
ijtc-476	166	36	life	life	NOUN
ijtc-476	166	37	and	and	CCONJ
ijtc-476	166	38	fulfill	fulfill	NOUN
ijtc-476	166	39	household	household	NOUN
ijtc-476	166	40	needs	need	NOUN
ijtc-476	166	41	.	.	PUNCT
ijtc-476	167	1	2	2	X
ijtc-476	167	2	.	.	X
ijtc-476	167	3	evaluation	evaluation	NOUN
ijtc-476	167	4	of	of	ADP
ijtc-476	167	5	the	the	DET
ijtc-476	167	6	implementation	implementation	NOUN
ijtc-476	167	7	of	of	ADP
ijtc-476	167	8	tax	tax	NOUN
ijtc-476	167	9	incentives	incentive	NOUN
ijtc-476	167	10	for	for	ADP
ijtc-476	167	11	micro	micro	NOUN
ijtc-476	167	12	,	,	PUNCT
ijtc-476	167	13	small	small	ADJ
ijtc-476	167	14	,	,	PUNCT
ijtc-476	167	15	and	and	CCONJ
ijtc-476	167	16	medium	medium	NOUN
ijtc-476	167	17	enterprises	enterprise	NOUN
ijtc-476	167	18	affected	affect	VERB
ijtc-476	167	19	by	by	ADP
ijtc-476	167	20	the	the	DET
ijtc-476	167	21	covid-19	covid-19	PROPN
ijtc-476	167	22	pandemic	pandemic	NOUN
ijtc-476	167	23	at	at	ADP
ijtc-476	167	24	the	the	DET
ijtc-476	167	25	pratama	pratama	NOUN
ijtc-476	167	26	koja	koja	PROPN
ijtc-476	167	27	tax	tax	PROPN
ijtc-476	167	28	service	service	NOUN
ijtc-476	167	29	office	office	NOUN
ijtc-476	167	30	,	,	PUNCT
ijtc-476	167	31	north	north	NOUN
ijtc-476	167	32	jakarta	jakarta	PROPN
ijtc-476	167	33	2020	2020	NUM
ijtc-476	167	34	,	,	PUNCT
ijtc-476	167	35	there	there	PRON
ijtc-476	167	36	are	be	VERB
ijtc-476	167	37	obstacles	obstacle	NOUN
ijtc-476	167	38	to	to	ADP
ijtc-476	167	39	implementing	implement	VERB
ijtc-476	167	40	the	the	DET
ijtc-476	167	41	implementation	implementation	NOUN
ijtc-476	167	42	of	of	ADP
ijtc-476	167	43	tax	tax	NOUN
ijtc-476	167	44	intensive	intensive	ADJ
ijtc-476	167	45	policies	policy	NOUN
ijtc-476	167	46	during	during	ADP
ijtc-476	167	47	the	the	DET
ijtc-476	167	48	covid-19	covid-19	PROPN
ijtc-476	167	49	pandemic	pandemic	ADJ
ijtc-476	167	50	due	due	ADP
ijtc-476	167	51	to	to	ADP
ijtc-476	167	52	the	the	DET
ijtc-476	167	53	difficulty	difficulty	NOUN
ijtc-476	167	54	of	of	ADP
ijtc-476	167	55	socialization	socialization	NOUN
ijtc-476	167	56	from	from	ADP
ijtc-476	167	57	the	the	DET
ijtc-476	167	58	kpp	kpp	PROPN
ijtc-476	167	59	pratama	pratama	NOUN
ijtc-476	167	60	jakarta	jakarta	PROPN
ijtc-476	167	61	koja	koja	PROPN
ijtc-476	167	62	against	against	ADP
ijtc-476	167	63	smes	sme	NOUN
ijtc-476	167	64	because	because	SCONJ
ijtc-476	167	65	of	of	ADP
ijtc-476	167	66	the	the	DET
ijtc-476	167	67	pandemic	pandemic	NOUN
ijtc-476	167	68	.	.	PUNCT
ijtc-476	168	1	all	all	DET
ijtc-476	168	2	socialization	socialization	NOUN
ijtc-476	168	3	systems	system	NOUN
ijtc-476	168	4	are	be	AUX
ijtc-476	168	5	carried	carry	VERB
ijtc-476	168	6	out	out	ADP
ijtc-476	168	7	online	online	ADV
ijtc-476	168	8	because	because	SCONJ
ijtc-476	168	9	msme	msme	NOUN
ijtc-476	168	10	actors	actor	NOUN
ijtc-476	168	11	do	do	AUX
ijtc-476	168	12	not	not	PART
ijtc-476	168	13	have	have	VERB
ijtc-476	168	14	the	the	DET
ijtc-476	168	15	media	medium	NOUN
ijtc-476	168	16	to	to	PART
ijtc-476	168	17	access	access	VERB
ijtc-476	168	18	them	they	PRON
ijtc-476	168	19	.	.	PUNCT
ijtc-476	169	1	reference	reference	PROPN
ijtc-476	169	2	amendolagine	amendolagine	PROPN
ijtc-476	169	3	andrew	andrew	PROPN
ijtc-476	169	4	,	,	PUNCT
ijtc-476	169	5	r.	r.	PROPN
ijtc-476	169	6	,	,	PUNCT
ijtc-476	169	7	&	&	CCONJ
ijtc-476	169	8	sari	sari	PROPN
ijtc-476	169	9	,	,	PUNCT
ijtc-476	169	10	d.	d.	PROPN
ijtc-476	169	11	p.	p.	PROPN
ijtc-476	169	12	(	(	PUNCT
ijtc-476	169	13	2021	2021	NUM
ijtc-476	169	14	)	)	PUNCT
ijtc-476	169	15	.	.	PUNCT
ijtc-476	170	1	insentif	insentif	PROPN
ijtc-476	170	2	pmk	pmk	PROPN
ijtc-476	170	3	86/2020	86/2020	PROPN
ijtc-476	170	4	di	di	PROPN
ijtc-476	170	5	tengah	tengah	PROPN
ijtc-476	170	6	pandemi	pandemi	PROPN
ijtc-476	170	7	covid	covid	PROPN
ijtc-476	170	8	19	19	NUM
ijtc-476	170	9	:	:	PUNCT
ijtc-476	170	10	apakah	apakah	PROPN
ijtc-476	170	11	mempengaruhi	mempengaruhi	VERB
ijtc-476	170	12	kepatuhan	kepatuhan	PROPN
ijtc-476	170	13	wajib	wajib	PROPN
ijtc-476	170	14	pajak	pajak	PROPN
ijtc-476	170	15	umkm	umkm	ADJ
ijtc-476	170	16	di	di	X
ijtc-476	170	17	surabaya	surabaya	PROPN
ijtc-476	170	18	?	?	PUNCT
ijtc-476	171	1	jurnal	jurnal	PROPN
ijtc-476	171	2	akuntansi	akuntansi	PROPN
ijtc-476	171	3	dan	dan	PROPN
ijtc-476	171	4	pajak	pajak	PROPN
ijtc-476	171	5	,	,	PUNCT
ijtc-476	171	6	21(02	21(02	NOUN
ijtc-476	171	7	)	)	PUNCT
ijtc-476	171	8	.	.	PUNCT
ijtc-476	172	1	https://doi.org/10.29040/jap.v21i02.1597	https://doi.org/10.29040/jap.v21i02.1597	PROPN
ijtc-476	172	2	anugerah	anugerah	PROPN
ijtc-476	172	3	,	,	PUNCT
ijtc-476	172	4	a.	a.	PROPN
ijtc-476	172	5	r.	r.	PROPN
ijtc-476	172	6	,	,	PUNCT
ijtc-476	172	7	muttaqin	muttaqin	VERB
ijtc-476	172	8	,	,	PUNCT
ijtc-476	172	9	p.	p.	PROPN
ijtc-476	172	10	s.	s.	PROPN
ijtc-476	172	11	,	,	PUNCT
ijtc-476	172	12	&	&	CCONJ
ijtc-476	172	13	purnama	purnama	PROPN
ijtc-476	172	14	,	,	PUNCT
ijtc-476	172	15	d.	d.	PROPN
ijtc-476	172	16	a.	a.	PROPN
ijtc-476	172	17	(	(	PUNCT
ijtc-476	172	18	2021	2021	NUM
ijtc-476	172	19	)	)	PUNCT
ijtc-476	172	20	.	.	PUNCT
ijtc-476	173	1	effect	effect	NOUN
ijtc-476	173	2	of	of	ADP
ijtc-476	173	3	large	large	ADJ
ijtc-476	173	4	-	-	PUNCT
ijtc-476	173	5	scale	scale	NOUN
ijtc-476	173	6	social	social	ADJ
ijtc-476	173	7	restriction	restriction	NOUN
ijtc-476	173	8	(	(	PUNCT
ijtc-476	173	9	psbb	psbb	PROPN
ijtc-476	173	10	)	)	PUNCT
ijtc-476	173	11	during	during	ADP
ijtc-476	173	12	covid-19	covid-19	PROPN
ijtc-476	173	13	on	on	ADP
ijtc-476	173	14	outdoor	outdoor	ADJ
ijtc-476	173	15	air	air	NOUN
ijtc-476	173	16	quality	quality	NOUN
ijtc-476	173	17	:	:	PUNCT
ijtc-476	173	18	evidence	evidence	NOUN
ijtc-476	173	19	from	from	ADP
ijtc-476	173	20	five	five	NUM
ijtc-476	173	21	cities	city	NOUN
ijtc-476	173	22	in	in	ADP
ijtc-476	173	23	dki	dki	PROPN
ijtc-476	173	24	jakarta	jakarta	PROPN
ijtc-476	173	25	evaluation	evaluation	NOUN
ijtc-476	173	26	of	of	ADP
ijtc-476	173	27	the	the	DET
ijtc-476	173	28	implementation	implementation	NOUN
ijtc-476	173	29	of	of	ADP
ijtc-476	173	30	tax	tax	NOUN
ijtc-476	173	31	incentive	incentive	NOUN
ijtc-476	173	32	policy	policy	NOUN
ijtc-476	173	33	for	for	ADP
ijtc-476	173	34	small	small	ADJ
ijtc-476	173	35	and	and	CCONJ
ijtc-476	173	36	medium	medium	ADJ
ijtc-476	173	37	enterprises	enterprise	NOUN
ijtc-476	173	38	affected	affect	VERB
ijtc-476	173	39	by	by	ADP
ijtc-476	173	40	the	the	DET
ijtc-476	173	41	covid-19	covid-19	PROPN
ijtc-476	173	42	pandemic	pandemic	NOUN
ijtc-476	173	43	at	at	ADP
ijtc-476	173	44	the	the	DET
ijtc-476	173	45	tax	tax	NOUN
ijtc-476	173	46	service	service	NOUN
ijtc-476	173	47	office	office	NOUN
ijtc-476	173	48	pratama	pratama	NOUN
ijtc-476	173	49	koja	koja	PROPN
ijtc-476	173	50	utara	utara	PROPN
ijtc-476	173	51	jakarta	jakarta	PROPN
ijtc-476	173	52	wulandari	wulandari	PROPN
ijtc-476	173	53	,	,	PUNCT
ijtc-476	173	54	teron	teron	PROPN
ijtc-476	173	55	,	,	PUNCT
ijtc-476	173	56	agustina	agustina	PROPN
ijtc-476	173	57	,	,	PUNCT
ijtc-476	173	58	and	and	CCONJ
ijtc-476	173	59	rofiyanti	rofiyanti	VERB
ijtc-476	173	60	222	222	NUM
ijtc-476	173	61	|	|	ADV
ijtc-476	173	62	ilomata	ilomata	PROPN
ijtc-476	173	63	international	international	ADJ
ijtc-476	173	64	journal	journal	NOUN
ijtc-476	173	65	of	of	ADP
ijtc-476	173	66	tax	tax	PROPN
ijtc-476	173	67	&	&	CCONJ
ijtc-476	173	68	accounting	accounting	PROPN
ijtc-476	173	69	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-476	173	70	province	province	NOUN
ijtc-476	173	71	,	,	PUNCT
ijtc-476	173	72	indonesia	indonesia	PROPN
ijtc-476	173	73	.	.	PUNCT
ijtc-476	174	1	environmental	environmental	ADJ
ijtc-476	174	2	research	research	PROPN
ijtc-476	174	3	,	,	PUNCT
ijtc-476	174	4	197	197	NUM
ijtc-476	174	5	,	,	PUNCT
ijtc-476	174	6	111164	111164	NUM
ijtc-476	174	7	.	.	PUNCT
ijtc-476	175	1	https://doi.org/10.1016/j.envres.2021.111164	https://doi.org/10.1016/j.envres.2021.111164	NOUN
ijtc-476	175	2	arianto	arianto	ADP
ijtc-476	175	3	,	,	PUNCT
ijtc-476	175	4	b.	b.	PROPN
ijtc-476	175	5	(	(	PUNCT
ijtc-476	175	6	2020	2020	NUM
ijtc-476	175	7	)	)	PUNCT
ijtc-476	175	8	.	.	PUNCT
ijtc-476	176	1	pengembangan	pengembangan	PROPN
ijtc-476	176	2	umkm	umkm	ADJ
ijtc-476	176	3	digital	digital	PROPN
ijtc-476	176	4	di	di	PROPN
ijtc-476	176	5	masa	masa	PROPN
ijtc-476	176	6	pandemi	pandemi	ADP
ijtc-476	176	7	covid-19	covid-19	PROPN
ijtc-476	176	8	.	.	PUNCT
ijtc-476	177	1	atrabis	atrabis	PROPN
ijtc-476	177	2	:	:	PUNCT
ijtc-476	177	3	jurnal	jurnal	ADJ
ijtc-476	177	4	administrasi	administrasi	NOUN
ijtc-476	177	5	bisnis	bisnis	PROPN
ijtc-476	177	6	,	,	PUNCT
ijtc-476	177	7	6(2	6(2	NUM
ijtc-476	177	8	)	)	PUNCT
ijtc-476	177	9	,	,	PUNCT
ijtc-476	177	10	233–247	233–247	NUM
ijtc-476	177	11	.	.	PUNCT
ijtc-476	178	1	https://doi.org/https://doi.org/10.38204/atrabis.v6i2.512	https://doi.org/https://doi.org/10.38204/atrabis.v6i2.512	PROPN
ijtc-476	178	2	benvenutti	benvenutti	PROPN
ijtc-476	178	3	,	,	PUNCT
ijtc-476	178	4	l.	l.	PROPN
ijtc-476	178	5	m.	m.	PROPN
ijtc-476	178	6	m.	m.	PROPN
ijtc-476	178	7	,	,	PUNCT
ijtc-476	178	8	ribeiro	ribeiro	PROPN
ijtc-476	178	9	,	,	PUNCT
ijtc-476	178	10	a.	a.	PROPN
ijtc-476	178	11	b.	b.	PROPN
ijtc-476	178	12	,	,	PUNCT
ijtc-476	178	13	forcellini	forcellini	PROPN
ijtc-476	178	14	,	,	PUNCT
ijtc-476	178	15	f.	f.	PROPN
ijtc-476	178	16	a.	a.	PROPN
ijtc-476	178	17	,	,	PUNCT
ijtc-476	178	18	&	&	CCONJ
ijtc-476	178	19	maldonado	maldonado	PROPN
ijtc-476	178	20	,	,	PUNCT
ijtc-476	178	21	m.	m.	NOUN
ijtc-476	178	22	u.	u.	PROPN
ijtc-476	178	23	(	(	PUNCT
ijtc-476	178	24	2016	2016	NUM
ijtc-476	178	25	)	)	PUNCT
ijtc-476	178	26	.	.	PUNCT
ijtc-476	179	1	the	the	DET
ijtc-476	179	2	effectiveness	effectiveness	NOUN
ijtc-476	179	3	of	of	ADP
ijtc-476	179	4	tax	tax	NOUN
ijtc-476	179	5	incentive	incentive	NOUN
ijtc-476	179	6	policies	policy	NOUN
ijtc-476	179	7	in	in	ADP
ijtc-476	179	8	the	the	DET
ijtc-476	179	9	diffusion	diffusion	NOUN
ijtc-476	179	10	of	of	ADP
ijtc-476	179	11	electric	electric	ADJ
ijtc-476	179	12	and	and	CCONJ
ijtc-476	179	13	hybrid	hybrid	ADJ
ijtc-476	179	14	cars	car	NOUN
ijtc-476	179	15	in	in	ADP
ijtc-476	179	16	brazil	brazil	PROPN
ijtc-476	179	17	.	.	PUNCT
ijtc-476	180	1	41o	41o	NOUN
ijtc-476	180	2	congresso	congresso	NOUN
ijtc-476	180	3	latinoamericano	latinoamericano	PROPN
ijtc-476	180	4	de	de	X
ijtc-476	180	5	dinamica	dinamica	PROPN
ijtc-476	180	6	de	de	X
ijtc-476	180	7	sistemas	sistemas	PROPN
ijtc-476	180	8	,	,	PUNCT
ijtc-476	180	9	november	november	PROPN
ijtc-476	180	10	,	,	PUNCT
ijtc-476	180	11	1–11	1–11	PROPN
ijtc-476	180	12	.	.	PUNCT
ijtc-476	181	1	beny	beny	PROPN
ijtc-476	181	2	,	,	PUNCT
ijtc-476	181	3	i.	i.	PROPN
ijtc-476	181	4	k.	k.	PROPN
ijtc-476	181	5	,	,	PUNCT
ijtc-476	181	6	&	&	CCONJ
ijtc-476	181	7	loviana	loviana	PROPN
ijtc-476	181	8	dewi	dewi	PROPN
ijtc-476	181	9	,	,	PUNCT
ijtc-476	181	10	m.	m.	NOUN
ijtc-476	181	11	(	(	PUNCT
ijtc-476	181	12	2021	2021	NUM
ijtc-476	181	13	)	)	PUNCT
ijtc-476	181	14	.	.	PUNCT
ijtc-476	182	1	implementasi	implementasi	PROPN
ijtc-476	182	2	kebijakan	kebijakan	PROPN
ijtc-476	182	3	pemungutan	pemungutan	PROPN
ijtc-476	182	4	pajak	pajak	ADV
ijtc-476	182	5	atas	atas	PROPN
ijtc-476	182	6	transaksi	transaksi	NOUN
ijtc-476	182	7	perdagangan	perdagangan	NOUN
ijtc-476	182	8	melalui	melalui	PROPN
ijtc-476	182	9	e	e	PROPN
ijtc-476	182	10	-	-	PROPN
ijtc-476	182	11	commerce	commerce	PROPN
ijtc-476	182	12	di	di	PROPN
ijtc-476	182	13	indonesia	indonesia	PROPN
ijtc-476	182	14	.	.	PUNCT
ijtc-476	183	1	jurnal	jurnal	ADJ
ijtc-476	183	2	locus	locus	ADJ
ijtc-476	183	3	delicti	delicti	PROPN
ijtc-476	183	4	,	,	PUNCT
ijtc-476	183	5	2(2	2(2	NUM
ijtc-476	183	6	)	)	PUNCT
ijtc-476	183	7	,	,	PUNCT
ijtc-476	183	8	60–72	60–72	NOUN
ijtc-476	183	9	.	.	PUNCT
ijtc-476	184	1	https://doi.org/10.23887/jld.v2i2.462	https://doi.org/10.23887/jld.v2i2.462	PROPN
ijtc-476	184	2	chen	chen	PROPN
ijtc-476	184	3	,	,	PUNCT
ijtc-476	184	4	m.	m.	NOUN
ijtc-476	184	5	,	,	PUNCT
ijtc-476	184	6	kang	kang	PROPN
ijtc-476	184	7	,	,	PUNCT
ijtc-476	184	8	q.	q.	PROPN
ijtc-476	184	9	,	,	PUNCT
ijtc-476	184	10	wu	wu	PROPN
ijtc-476	184	11	,	,	PUNCT
ijtc-476	184	12	j.	j.	PROPN
ijtc-476	184	13	,	,	PUNCT
ijtc-476	184	14	&	&	CCONJ
ijtc-476	184	15	jeon	jeon	PROPN
ijtc-476	184	16	,	,	PUNCT
ijtc-476	184	17	b.	b.	PROPN
ijtc-476	184	18	n.	n.	PROPN
ijtc-476	184	19	(	(	PUNCT
ijtc-476	184	20	2022	2022	NUM
ijtc-476	184	21	)	)	PUNCT
ijtc-476	184	22	.	.	PUNCT
ijtc-476	185	1	do	do	AUX
ijtc-476	185	2	macroprudential	macroprudential	ADJ
ijtc-476	185	3	policies	policy	NOUN
ijtc-476	185	4	affect	affect	VERB
ijtc-476	185	5	bank	bank	NOUN
ijtc-476	185	6	efficiency	efficiency	NOUN
ijtc-476	185	7	?	?	PUNCT
ijtc-476	186	1	evidence	evidence	NOUN
ijtc-476	186	2	from	from	ADP
ijtc-476	186	3	emerging	emerge	VERB
ijtc-476	186	4	economies	economy	NOUN
ijtc-476	186	5	.	.	PUNCT
ijtc-476	187	1	journal	journal	NOUN
ijtc-476	187	2	of	of	ADP
ijtc-476	187	3	international	international	ADJ
ijtc-476	187	4	financial	financial	ADJ
ijtc-476	187	5	markets	market	NOUN
ijtc-476	187	6	,	,	PUNCT
ijtc-476	187	7	institutions	institution	NOUN
ijtc-476	187	8	and	and	CCONJ
ijtc-476	187	9	money	money	NOUN
ijtc-476	187	10	,	,	PUNCT
ijtc-476	187	11	77	77	NUM
ijtc-476	187	12	,	,	PUNCT
ijtc-476	187	13	101529	101529	NUM
ijtc-476	187	14	.	.	PUNCT
ijtc-476	188	1	https://doi.org/10.1016/j.intfin.2022.101529	https://doi.org/10.1016/j.intfin.2022.101529	ADJ
ijtc-476	188	2	ciesielska	ciesielska	PROPN
ijtc-476	188	3	,	,	PUNCT
ijtc-476	188	4	m.	m.	NOUN
ijtc-476	188	5	,	,	PUNCT
ijtc-476	188	6	rizun	rizun	NOUN
ijtc-476	188	7	,	,	PUNCT
ijtc-476	188	8	n.	n.	NOUN
ijtc-476	188	9	,	,	PUNCT
ijtc-476	188	10	&	&	CCONJ
ijtc-476	188	11	chabik	chabik	PROPN
ijtc-476	188	12	,	,	PUNCT
ijtc-476	188	13	j.	j.	PROPN
ijtc-476	188	14	(	(	PUNCT
ijtc-476	188	15	2022	2022	NUM
ijtc-476	188	16	)	)	PUNCT
ijtc-476	188	17	.	.	PUNCT
ijtc-476	189	1	assessment	assessment	NOUN
ijtc-476	189	2	of	of	ADP
ijtc-476	189	3	e	e	NOUN
ijtc-476	189	4	-	-	NOUN
ijtc-476	189	5	government	government	NOUN
ijtc-476	189	6	inclusion	inclusion	NOUN
ijtc-476	189	7	policies	policy	NOUN
ijtc-476	189	8	toward	toward	ADP
ijtc-476	189	9	seniors	senior	NOUN
ijtc-476	189	10	:	:	PUNCT
ijtc-476	189	11	a	a	DET
ijtc-476	189	12	framework	framework	NOUN
ijtc-476	189	13	and	and	CCONJ
ijtc-476	189	14	case	case	NOUN
ijtc-476	189	15	study	study	NOUN
ijtc-476	189	16	.	.	PUNCT
ijtc-476	190	1	telecommunications	telecommunication	NOUN
ijtc-476	190	2	policy	policy	NOUN
ijtc-476	190	3	,	,	PUNCT
ijtc-476	190	4	46(7	46(7	NOUN
ijtc-476	190	5	)	)	PUNCT
ijtc-476	190	6	,	,	PUNCT
ijtc-476	190	7	102316	102316	NUM
ijtc-476	190	8	.	.	PUNCT
ijtc-476	191	1	https://doi.org/10.1016/j.telpol.2022.102316	https://doi.org/10.1016/j.telpol.2022.102316	PROPN
ijtc-476	191	2	creswell	creswell	PROPN
ijtc-476	191	3	,	,	PUNCT
ijtc-476	191	4	j.	j.	PROPN
ijtc-476	191	5	w.	w.	PROPN
ijtc-476	191	6	(	(	PUNCT
ijtc-476	191	7	2017	2017	NUM
ijtc-476	191	8	)	)	PUNCT
ijtc-476	191	9	.	.	PUNCT
ijtc-476	192	1	research	research	NOUN
ijtc-476	192	2	design	design	PROPN
ijtc-476	192	3	pendekatan	pendekatan	PROPN
ijtc-476	192	4	kualitatif	kualitatif	PROPN
ijtc-476	192	5	,	,	PUNCT
ijtc-476	192	6	kuantitatif	kuantitatif	PROPN
ijtc-476	192	7	,	,	PUNCT
ijtc-476	192	8	dan	dan	PROPN
ijtc-476	192	9	mixed	mixed	PROPN
ijtc-476	192	10	(	(	PUNCT
ijtc-476	192	11	s.	s.	PROPN
ijtc-476	192	12	z.	z.	PROPN
ijtc-476	192	13	qudsy	qudsy	PROPN
ijtc-476	193	1	(	(	PUNCT
ijtc-476	193	2	ed	ed	NOUN
ijtc-476	193	3	.	.	PUNCT
ijtc-476	193	4	)	)	PUNCT
ijtc-476	193	5	;	;	PUNCT
ijtc-476	193	6	3rd	3rd	ADJ
ijtc-476	193	7	ed	ed	NOUN
ijtc-476	193	8	.	.	PUNCT
ijtc-476	193	9	)	)	PUNCT
ijtc-476	193	10	.	.	PUNCT
ijtc-476	194	1	pustaka	pustaka	ADJ
ijtc-476	194	2	pelajar	pelajar	NOUN
ijtc-476	194	3	.	.	PUNCT
ijtc-476	195	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	NOUN
ijtc-476	195	2	damayanti	damayanti	NOUN
ijtc-476	195	3	,	,	PUNCT
ijtc-476	195	4	n.	n.	PROPN
ijtc-476	195	5	n.	n.	PROPN
ijtc-476	195	6	s.	s.	PROPN
ijtc-476	195	7	r.	r.	PROPN
ijtc-476	195	8	(	(	PUNCT
ijtc-476	195	9	2021	2021	NUM
ijtc-476	195	10	)	)	PUNCT
ijtc-476	195	11	.	.	PUNCT
ijtc-476	196	1	menjaga	menjaga	PROPN
ijtc-476	196	2	eksistensi	eksistensi	PROPN
ijtc-476	196	3	usaha	usaha	PROPN
ijtc-476	196	4	mikro	mikro	PROPN
ijtc-476	196	5	,	,	PUNCT
ijtc-476	196	6	kecil	kecil	PROPN
ijtc-476	196	7	,	,	PUNCT
ijtc-476	196	8	dan	dan	PROPN
ijtc-476	196	9	menengah	menengah	PROPN
ijtc-476	196	10	pada	pada	PROPN
ijtc-476	196	11	masa	masa	PROPN
ijtc-476	196	12	pandemi	pandemi	ADP
ijtc-476	196	13	covid-19	covid-19	PROPN
ijtc-476	196	14	.	.	PUNCT
ijtc-476	196	15	ekonika	ekonika	PROPN
ijtc-476	196	16	jurnal	jurnal	PROPN
ijtc-476	196	17	ekonomi	ekonomi	PROPN
ijtc-476	196	18	universitas	universitas	PROPN
ijtc-476	196	19	kadiri	kadiri	PROPN
ijtc-476	196	20	,	,	PUNCT
ijtc-476	196	21	6(1	6(1	NUM
ijtc-476	196	22	)	)	PUNCT
ijtc-476	196	23	,	,	PUNCT
ijtc-476	196	24	130	130	NUM
ijtc-476	196	25	.	.	PUNCT
ijtc-476	197	1	https://doi.org/10.30737/ekonika.v6i1.1454	https://doi.org/10.30737/ekonika.v6i1.1454	PROPN
ijtc-476	197	2	dunn	dunn	PROPN
ijtc-476	197	3	,	,	PUNCT
ijtc-476	197	4	w.	w.	PROPN
ijtc-476	197	5	n.	n.	PROPN
ijtc-476	197	6	(	(	PUNCT
ijtc-476	197	7	2018	2018	NUM
ijtc-476	197	8	)	)	PUNCT
ijtc-476	197	9	.	.	PUNCT
ijtc-476	198	1	public	public	ADJ
ijtc-476	198	2	policy	policy	NOUN
ijtc-476	198	3	analysis	analysis	NOUN
ijtc-476	198	4	:	:	PUNCT
ijtc-476	198	5	an	an	DET
ijtc-476	198	6	integrated	integrated	ADJ
ijtc-476	198	7	approach	approach	NOUN
ijtc-476	198	8	(	(	PUNCT
ijtc-476	198	9	3rd	3rd	NOUN
ijtc-476	198	10	ed	ed	NOUN
ijtc-476	198	11	.	.	PUNCT
ijtc-476	198	12	)	)	PUNCT
ijtc-476	198	13	.	.	PUNCT
ijtc-476	199	1	routledge	routledge	PROPN
ijtc-476	199	2	,	,	PUNCT
ijtc-476	199	3	taylor	taylor	PROPN
ijtc-476	199	4	&	&	CCONJ
ijtc-476	199	5	francis	francis	PROPN
ijtc-476	199	6	group	group	PROPN
ijtc-476	199	7	.	.	PUNCT
ijtc-476	200	1	https://www.routledge.com/public-policy-analysis-an-integratedapproach/dunn/p/book/9781138743847	https://www.routledge.com/public-policy-analysis-an-integratedapproach/dunn/p/book/9781138743847	PROPN
ijtc-476	200	2	#	#	NOUN
ijtc-476	200	3	egbunike	egbunike	NOUN
ijtc-476	200	4	,	,	PUNCT
ijtc-476	200	5	f.	f.	PROPN
ijtc-476	200	6	c.	c.	PROPN
ijtc-476	200	7	,	,	PUNCT
ijtc-476	200	8	emudainohwo	emudainohwo	PROPN
ijtc-476	200	9	,	,	PUNCT
ijtc-476	200	10	o.	o.	PROPN
ijtc-476	200	11	b.	b.	PROPN
ijtc-476	200	12	,	,	PUNCT
ijtc-476	200	13	&	&	CCONJ
ijtc-476	200	14	gunardi	gunardi	PROPN
ijtc-476	200	15	,	,	PUNCT
ijtc-476	200	16	a.	a.	NOUN
ijtc-476	200	17	(	(	PUNCT
ijtc-476	200	18	2018	2018	NUM
ijtc-476	200	19	)	)	PUNCT
ijtc-476	200	20	.	.	PUNCT
ijtc-476	201	1	tax	tax	NOUN
ijtc-476	201	2	revenue	revenue	NOUN
ijtc-476	201	3	and	and	CCONJ
ijtc-476	201	4	economic	economic	ADJ
ijtc-476	201	5	growth	growth	NOUN
ijtc-476	201	6	:	:	PUNCT
ijtc-476	201	7	a	a	DET
ijtc-476	201	8	study	study	NOUN
ijtc-476	201	9	of	of	ADP
ijtc-476	201	10	nigeria	nigeria	PROPN
ijtc-476	201	11	and	and	CCONJ
ijtc-476	201	12	ghana	ghana	PROPN
ijtc-476	201	13	.	.	PUNCT
ijtc-476	202	1	signifikan	signifikan	ADJ
ijtc-476	202	2	:	:	PUNCT
ijtc-476	202	3	jurnal	jurnal	ADJ
ijtc-476	202	4	ilmu	ilmu	PROPN
ijtc-476	202	5	ekonomi	ekonomi	PROPN
ijtc-476	202	6	,	,	PUNCT
ijtc-476	202	7	7(2	7(2	NUM
ijtc-476	202	8	)	)	PUNCT
ijtc-476	202	9	,	,	PUNCT
ijtc-476	202	10	213–220	213–220	NUM
ijtc-476	202	11	.	.	PUNCT
ijtc-476	203	1	https://doi.org/10.15408/sjie.v7i2.7341	https://doi.org/10.15408/sjie.v7i2.7341	NOUN
ijtc-476	203	2	febyani	febyani	NOUN
ijtc-476	203	3	,	,	PUNCT
ijtc-476	203	4	y.	y.	PROPN
ijtc-476	203	5	m.	m.	NOUN
ijtc-476	203	6	,	,	PUNCT
ijtc-476	203	7	&	&	CCONJ
ijtc-476	203	8	widodo	widodo	PROPN
ijtc-476	203	9	,	,	PUNCT
ijtc-476	203	10	j.	j.	PROPN
ijtc-476	203	11	(	(	PUNCT
ijtc-476	203	12	2020	2020	NUM
ijtc-476	203	13	)	)	PUNCT
ijtc-476	203	14	.	.	PUNCT
ijtc-476	204	1	peran	peran	PROPN
ijtc-476	204	2	aeoi	aeoi	PROPN
ijtc-476	204	3	dalam	dalam	PROPN
ijtc-476	204	4	keterbukaan	keterbukaan	PROPN
ijtc-476	204	5	informasi	informasi	PROPN
ijtc-476	204	6	pajak	pajak	PROPN
ijtc-476	204	7	untuk	untuk	PROPN
ijtc-476	204	8	meningkatkan	meningkatkan	PROPN
ijtc-476	204	9	penerimaan	penerimaan	VERB
ijtc-476	204	10	pajak	pajak	PROPN
ijtc-476	204	11	di	di	PROPN
ijtc-476	204	12	indonesia	indonesia	PROPN
ijtc-476	204	13	.	.	PUNCT
ijtc-476	205	1	dialogue	dialogue	NOUN
ijtc-476	205	2	:	:	PUNCT
ijtc-476	205	3	jurnal	jurnal	ADJ
ijtc-476	205	4	administrasii	administrasii	PROPN
ijtc-476	205	5	publik	publik	PROPN
ijtc-476	205	6	,	,	PUNCT
ijtc-476	205	7	2(2	2(2	NUM
ijtc-476	205	8	)	)	PUNCT
ijtc-476	205	9	,	,	PUNCT
ijtc-476	205	10	147	147	NUM
ijtc-476	205	11	–	–	SYM
ijtc-476	205	12	159	159	NUM
ijtc-476	205	13	.	.	PUNCT
ijtc-476	205	14	https://doi.org/https://doi.org/10.14710/dialogue.v2i2.9921	https://doi.org/https://doi.org/10.14710/dialogue.v2i2.9921	PROPN
ijtc-476	206	1	figueroa	figueroa	PROPN
ijtc-476	206	2	,	,	PUNCT
ijtc-476	206	3	d.	d.	PROPN
ijtc-476	206	4	,	,	PUNCT
ijtc-476	206	5	galeana	galeana	PROPN
ijtc-476	206	6	-	-	PUNCT
ijtc-476	206	7	pizaña	pizaña	PROPN
ijtc-476	206	8	,	,	PUNCT
ijtc-476	206	9	j.	j.	PROPN
ijtc-476	206	10	m.	m.	PROPN
ijtc-476	206	11	,	,	PUNCT
ijtc-476	206	12	núñez	núñez	PROPN
ijtc-476	206	13	,	,	PUNCT
ijtc-476	206	14	j.	j.	PROPN
ijtc-476	206	15	m.	m.	PROPN
ijtc-476	206	16	,	,	PUNCT
ijtc-476	206	17	anzaldo	anzaldo	PROPN
ijtc-476	206	18	gómez	gómez	PROPN
ijtc-476	206	19	,	,	PUNCT
ijtc-476	206	20	c.	c.	PROPN
ijtc-476	206	21	,	,	PUNCT
ijtc-476	206	22	hernández	hernández	PROPN
ijtc-476	206	23	-	-	PUNCT
ijtc-476	206	24	castro	castro	PROPN
ijtc-476	206	25	,	,	PUNCT
ijtc-476	206	26	j.	j.	PROPN
ijtc-476	206	27	r.	r.	PROPN
ijtc-476	206	28	,	,	PUNCT
ijtc-476	206	29	sánchez	sánchez	NOUN
ijtc-476	206	30	-	-	PUNCT
ijtc-476	206	31	ramírez	ramírez	NOUN
ijtc-476	206	32	,	,	PUNCT
ijtc-476	206	33	m.	m.	NOUN
ijtc-476	206	34	del	del	PROPN
ijtc-476	206	35	m.	m.	PROPN
ijtc-476	206	36	,	,	PUNCT
ijtc-476	206	37	&	&	CCONJ
ijtc-476	206	38	garduño	garduño	PROPN
ijtc-476	206	39	,	,	PUNCT
ijtc-476	206	40	a.	a.	NOUN
ijtc-476	206	41	(	(	PUNCT
ijtc-476	206	42	2021	2021	NUM
ijtc-476	206	43	)	)	PUNCT
ijtc-476	206	44	.	.	PUNCT
ijtc-476	207	1	assessing	assess	VERB
ijtc-476	207	2	drivers	driver	NOUN
ijtc-476	207	3	and	and	CCONJ
ijtc-476	207	4	deterrents	deterrent	NOUN
ijtc-476	207	5	of	of	ADP
ijtc-476	207	6	deforestation	deforestation	NOUN
ijtc-476	207	7	in	in	ADP
ijtc-476	207	8	mexico	mexico	PROPN
ijtc-476	207	9	through	through	ADP
ijtc-476	207	10	a	a	DET
ijtc-476	207	11	public	public	ADJ
ijtc-476	207	12	policy	policy	NOUN
ijtc-476	207	13	tool	tool	NOUN
ijtc-476	207	14	.	.	PUNCT
ijtc-476	208	1	the	the	DET
ijtc-476	208	2	adequacy	adequacy	NOUN
ijtc-476	208	3	of	of	ADP
ijtc-476	208	4	the	the	DET
ijtc-476	208	5	index	index	NOUN
ijtc-476	208	6	of	of	ADP
ijtc-476	208	7	economic	economic	ADJ
ijtc-476	208	8	pressure	pressure	NOUN
ijtc-476	208	9	for	for	ADP
ijtc-476	208	10	deforestation	deforestation	NOUN
ijtc-476	208	11	.	.	PUNCT
ijtc-476	209	1	forest	forest	NOUN
ijtc-476	209	2	policy	policy	NOUN
ijtc-476	209	3	and	and	CCONJ
ijtc-476	209	4	economics	economic	NOUN
ijtc-476	209	5	,	,	PUNCT
ijtc-476	209	6	133	133	NUM
ijtc-476	209	7	,	,	PUNCT
ijtc-476	209	8	102608	102608	NUM
ijtc-476	209	9	.	.	PUNCT
ijtc-476	210	1	https://doi.org/10.1016/j.forpol.2021.102608	https://doi.org/10.1016/j.forpol.2021.102608	ADJ
ijtc-476	210	2	holzer	holzer	PROPN
ijtc-476	210	3	,	,	PUNCT
ijtc-476	210	4	d.	d.	PROPN
ijtc-476	210	5	,	,	PUNCT
ijtc-476	210	6	rauter	rauter	PROPN
ijtc-476	210	7	,	,	PUNCT
ijtc-476	210	8	r.	r.	PROPN
ijtc-476	210	9	,	,	PUNCT
ijtc-476	210	10	fleiß	fleiß	PROPN
ijtc-476	210	11	,	,	PUNCT
ijtc-476	210	12	e.	e.	PROPN
ijtc-476	210	13	,	,	PUNCT
ijtc-476	210	14	&	&	CCONJ
ijtc-476	210	15	stern	stern	ADJ
ijtc-476	210	16	,	,	PUNCT
ijtc-476	210	17	t.	t.	NOUN
ijtc-476	210	18	(	(	PUNCT
ijtc-476	210	19	2021	2021	NUM
ijtc-476	210	20	)	)	PUNCT
ijtc-476	210	21	.	.	PUNCT
ijtc-476	211	1	mind	mind	VERB
ijtc-476	211	2	the	the	DET
ijtc-476	211	3	gap	gap	NOUN
ijtc-476	211	4	:	:	PUNCT
ijtc-476	211	5	towards	towards	ADP
ijtc-476	211	6	a	a	DET
ijtc-476	211	7	systematic	systematic	ADJ
ijtc-476	211	8	circular	circular	ADJ
ijtc-476	211	9	economy	economy	NOUN
ijtc-476	211	10	encouragement	encouragement	NOUN
ijtc-476	211	11	of	of	ADP
ijtc-476	211	12	small	small	ADJ
ijtc-476	211	13	and	and	CCONJ
ijtc-476	211	14	medium	medium	ADJ
ijtc-476	211	15	-	-	PUNCT
ijtc-476	211	16	sized	sized	ADJ
ijtc-476	211	17	companies	company	NOUN
ijtc-476	211	18	.	.	PUNCT
ijtc-476	212	1	journal	journal	NOUN
ijtc-476	212	2	of	of	ADP
ijtc-476	212	3	cleaner	clean	ADJ
ijtc-476	212	4	production	production	NOUN
ijtc-476	212	5	,	,	PUNCT
ijtc-476	212	6	298	298	NUM
ijtc-476	212	7	,	,	PUNCT
ijtc-476	212	8	126696	126696	NUM
ijtc-476	212	9	.	.	PUNCT
ijtc-476	213	1	https://doi.org/10.1016/j.jclepro.2021.126696	https://doi.org/10.1016/j.jclepro.2021.126696	ADJ
ijtc-476	213	2	kementerian	kementerian	PROPN
ijtc-476	213	3	keuangan	keuangan	PROPN
ijtc-476	213	4	.	.	PUNCT
ijtc-476	214	1	(	(	PUNCT
ijtc-476	214	2	2020	2020	NUM
ijtc-476	214	3	)	)	PUNCT
ijtc-476	214	4	.	.	PUNCT
ijtc-476	215	1	peraturan	peraturan	PROPN
ijtc-476	215	2	menteri	menteri	PROPN
ijtc-476	215	3	keuangan	keuangan	VERB
ijtc-476	215	4	no	no	DET
ijtc-476	215	5	44	44	NUM
ijtc-476	215	6	/	/	SYM
ijtc-476	215	7	pmk.03/2020	pmk.03/2020	NOUN
ijtc-476	215	8	tentang	tentang	PROPN
ijtc-476	215	9	insentif	insentif	PROPN
ijtc-476	215	10	pajak	pajak	PROPN
ijtc-476	215	11	untuk	untuk	PROPN
ijtc-476	215	12	wajib	wajib	PROPN
ijtc-476	215	13	pajak	pajak	PROPN
ijtc-476	215	14	terdampak	terdampak	PROPN
ijtc-476	215	15	pandemi	pandemi	PROPN
ijtc-476	215	16	corona	corona	PROPN
ijtc-476	215	17	virus	virus	PROPN
ijtc-476	215	18	disease	disease	NOUN
ijtc-476	215	19	2019	2019	NUM
ijtc-476	215	20	(	(	PUNCT
ijtc-476	215	21	vol	vol	NOUN
ijtc-476	215	22	.	.	PROPN
ijtc-476	215	23	19	19	NUM
ijtc-476	215	24	)	)	PUNCT
ijtc-476	215	25	.	.	PUNCT
ijtc-476	216	1	https://jdih.kemenkeu.go.id/fulltext/2020/44~pmk.03~2020per.pdf	https://jdih.kemenkeu.go.id/fulltext/2020/44~pmk.03~2020per.pdf	PROPN
ijtc-476	216	2	kumala	kumala	PROPN
ijtc-476	216	3	,	,	PUNCT
ijtc-476	216	4	r.	r.	PROPN
ijtc-476	216	5	,	,	PUNCT
ijtc-476	216	6	&	&	CCONJ
ijtc-476	216	7	junaidi	junaidi	PROPN
ijtc-476	216	8	,	,	PUNCT
ijtc-476	216	9	a.	a.	NOUN
ijtc-476	216	10	(	(	PUNCT
ijtc-476	216	11	2020	2020	NUM
ijtc-476	216	12	)	)	PUNCT
ijtc-476	216	13	.	.	PUNCT
ijtc-476	217	1	strategi	strategi	PROPN
ijtc-476	217	2	bisnis	bisnis	PROPN
ijtc-476	217	3	dan	dan	PROPN
ijtc-476	217	4	pemanfaatan	pemanfaatan	PROPN
ijtc-476	217	5	kebijakan	kebijakan	PROPN
ijtc-476	217	6	pajak	pajak	PROPN
ijtc-476	217	7	di	di	PROPN
ijtc-476	217	8	masa	masa	PROPN
ijtc-476	217	9	pandemi	pandemi	ADP
ijtc-476	217	10	covid-19	covid-19	PROPN
ijtc-476	217	11	dan	dan	PROPN
ijtc-476	217	12	era	era	NOUN
ijtc-476	217	13	new	new	ADJ
ijtc-476	217	14	normal	normal	ADJ
ijtc-476	217	15	(	(	PUNCT
ijtc-476	217	16	studi	studi	PROPN
ijtc-476	217	17	kasus	kasus	PROPN
ijtc-476	217	18	pelaku	pelaku	PROPN
ijtc-476	217	19	ukm	ukm	PROPN
ijtc-476	217	20	marketplace	marketplace	PROPN
ijtc-476	217	21	)	)	PUNCT
ijtc-476	217	22	.	.	PUNCT
ijtc-476	218	1	prosiding	proside	VERB
ijtc-476	218	2	seminar	seminar	NOUN
ijtc-476	218	3	stiami	stiami	NOUN
ijtc-476	218	4	,	,	PUNCT
ijtc-476	218	5	7(2	7(2	NUM
ijtc-476	218	6	)	)	PUNCT
ijtc-476	218	7	,	,	PUNCT
ijtc-476	218	8	98–103	98–103	NUM
ijtc-476	218	9	.	.	PUNCT
ijtc-476	218	10	evaluation	evaluation	NOUN
ijtc-476	218	11	of	of	ADP
ijtc-476	218	12	the	the	DET
ijtc-476	218	13	implementation	implementation	NOUN
ijtc-476	218	14	of	of	ADP
ijtc-476	218	15	tax	tax	NOUN
ijtc-476	218	16	incentive	incentive	NOUN
ijtc-476	218	17	policy	policy	NOUN
ijtc-476	218	18	for	for	ADP
ijtc-476	218	19	small	small	ADJ
ijtc-476	218	20	and	and	CCONJ
ijtc-476	218	21	medium	medium	ADJ
ijtc-476	218	22	enterprises	enterprise	NOUN
ijtc-476	218	23	affected	affect	VERB
ijtc-476	218	24	by	by	ADP
ijtc-476	218	25	the	the	DET
ijtc-476	218	26	covid-19	covid-19	PROPN
ijtc-476	218	27	pandemic	pandemic	NOUN
ijtc-476	218	28	at	at	ADP
ijtc-476	218	29	the	the	DET
ijtc-476	218	30	tax	tax	NOUN
ijtc-476	218	31	service	service	NOUN
ijtc-476	218	32	office	office	NOUN
ijtc-476	218	33	pratama	pratama	NOUN
ijtc-476	218	34	koja	koja	PROPN
ijtc-476	218	35	utara	utara	PROPN
ijtc-476	218	36	jakarta	jakarta	PROPN
ijtc-476	218	37	wulandari	wulandari	PROPN
ijtc-476	218	38	,	,	PUNCT
ijtc-476	218	39	teron	teron	PROPN
ijtc-476	218	40	,	,	PUNCT
ijtc-476	218	41	agustina	agustina	PROPN
ijtc-476	218	42	,	,	PUNCT
ijtc-476	218	43	and	and	CCONJ
ijtc-476	218	44	rofiyanti	rofiyanti	VERB
ijtc-476	218	45	223	223	NUM
ijtc-476	219	1	|	|	CCONJ
ijtc-476	219	2	ilomata	ilomata	PROPN
ijtc-476	219	3	international	international	ADJ
ijtc-476	219	4	journal	journal	NOUN
ijtc-476	219	5	of	of	ADP
ijtc-476	219	6	tax	tax	PROPN
ijtc-476	219	7	&	&	CCONJ
ijtc-476	219	8	accounting	accounting	PROPN
ijtc-476	219	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-476	219	10	https://ojs.stiami.ac.id/index.php/ps/article/view/960	https://ojs.stiami.ac.id/index.php/ps/article/view/960	PROPN
ijtc-476	219	11	kurniawan	kurniawan	PROPN
ijtc-476	219	12	,	,	PUNCT
ijtc-476	219	13	m.	m.	PROPN
ijtc-476	219	14	b.	b.	PROPN
ijtc-476	219	15	(	(	PUNCT
ijtc-476	219	16	2021	2021	NUM
ijtc-476	219	17	)	)	PUNCT
ijtc-476	219	18	.	.	PUNCT
ijtc-476	220	1	politik	politik	PROPN
ijtc-476	220	2	hukum	hukum	PROPN
ijtc-476	220	3	pemerintah	pemerintah	PROPN
ijtc-476	220	4	dalam	dalam	PROPN
ijtc-476	220	5	penanganan	penanganan	PROPN
ijtc-476	220	6	pandemi	pandemi	ADP
ijtc-476	220	7	covid-19	covid-19	PROPN
ijtc-476	220	8	ditinjau	ditinjau	PROPN
ijtc-476	220	9	dari	dari	PROPN
ijtc-476	220	10	perspektif	perspektif	PROPN
ijtc-476	220	11	hak	hak	PROPN
ijtc-476	220	12	asasi	asasi	PROPN
ijtc-476	220	13	atas	atas	PROPN
ijtc-476	220	14	kesehatan	kesehatan	PROPN
ijtc-476	220	15	.	.	PUNCT
ijtc-476	221	1	jurnal	jurnal	ADJ
ijtc-476	221	2	ham	ham	PROPN
ijtc-476	221	3	,	,	PUNCT
ijtc-476	221	4	12(1	12(1	NUM
ijtc-476	221	5	)	)	PUNCT
ijtc-476	221	6	,	,	PUNCT
ijtc-476	221	7	37	37	NUM
ijtc-476	221	8	.	.	PUNCT
ijtc-476	222	1	https://doi.org/10.30641/ham.2021.12.37-56	https://doi.org/10.30641/ham.2021.12.37-56	PROPN
ijtc-476	222	2	kusumastuti	kusumastuti	PROPN
ijtc-476	222	3	,	,	PUNCT
ijtc-476	222	4	a.	a.	PROPN
ijtc-476	222	5	d.	d.	PROPN
ijtc-476	222	6	(	(	PUNCT
ijtc-476	222	7	2020	2020	NUM
ijtc-476	222	8	)	)	PUNCT
ijtc-476	222	9	.	.	PUNCT
ijtc-476	223	1	pengaruh	pengaruh	NOUN
ijtc-476	223	2	pandemi	pandemi	ADP
ijtc-476	223	3	covid-19	covid-19	PROPN
ijtc-476	223	4	terhadap	terhadap	PROPN
ijtc-476	223	5	eksistensi	eksistensi	PROPN
ijtc-476	223	6	bisnis	bisnis	PROPN
ijtc-476	223	7	umkm	umkm	PROPN
ijtc-476	224	1	dalam	dalam	PROPN
ijtc-476	224	2	mempertahankan	mempertahankan	PROPN
ijtc-476	224	3	business	business	NOUN
ijtc-476	224	4	continuity	continuity	NOUN
ijtc-476	224	5	management	management	NOUN
ijtc-476	224	6	(	(	PUNCT
ijtc-476	224	7	bcm	bcm	NOUN
ijtc-476	224	8	)	)	PUNCT
ijtc-476	224	9	.	.	PUNCT
ijtc-476	225	1	jurnal	jurnal	ADJ
ijtc-476	225	2	administrasi	administrasi	NOUN
ijtc-476	225	3	bisnis	bisnis	PROPN
ijtc-476	225	4	fisipol	fisipol	PROPN
ijtc-476	225	5	unmul	unmul	PROPN
ijtc-476	225	6	,	,	PUNCT
ijtc-476	225	7	8(3	8(3	NUM
ijtc-476	225	8	)	)	PUNCT
ijtc-476	225	9	,	,	PUNCT
ijtc-476	225	10	224	224	NUM
ijtc-476	225	11	.	.	PUNCT
ijtc-476	226	1	https://doi.org/10.54144/jadbis.v8i3.4188	https://doi.org/10.54144/jadbis.v8i3.4188	PROPN
ijtc-476	226	2	malik	malik	PROPN
ijtc-476	226	3	,	,	PUNCT
ijtc-476	226	4	a.	a.	NOUN
ijtc-476	226	5	,	,	PUNCT
ijtc-476	226	6	aulawi	aulawi	PROPN
ijtc-476	226	7	,	,	PUNCT
ijtc-476	226	8	h.	h.	PROPN
ijtc-476	226	9	,	,	PUNCT
ijtc-476	226	10	&	&	CCONJ
ijtc-476	226	11	setiawan	setiawan	PROPN
ijtc-476	226	12	,	,	PUNCT
ijtc-476	226	13	r.	r.	PROPN
ijtc-476	226	14	(	(	PUNCT
ijtc-476	226	15	2020	2020	NUM
ijtc-476	226	16	)	)	PUNCT
ijtc-476	226	17	.	.	PUNCT
ijtc-476	227	1	sistem	sistem	PROPN
ijtc-476	227	2	informasi	informasi	PROPN
ijtc-476	227	3	potensi	potensi	PROPN
ijtc-476	227	4	investasi	investasi	PROPN
ijtc-476	227	5	terintegrasi	terintegrasi	PROPN
ijtc-476	227	6	menggunakan	menggunakan	PROPN
ijtc-476	227	7	scrum	scrum	PROPN
ijtc-476	227	8	agile	agile	ADJ
ijtc-476	227	9	.	.	PUNCT
ijtc-476	228	1	jurnal	jurnal	ADJ
ijtc-476	228	2	algoritma	algoritma	ADJ
ijtc-476	228	3	,	,	PUNCT
ijtc-476	228	4	16(2	16(2	NUM
ijtc-476	228	5	)	)	PUNCT
ijtc-476	228	6	,	,	PUNCT
ijtc-476	228	7	108–119	108–119	NUM
ijtc-476	228	8	.	.	PUNCT
ijtc-476	229	1	https://doi.org/10.33364/algoritma/v.16-2.108	https://doi.org/10.33364/algoritma/v.16-2.108	PROPN
ijtc-476	229	2	mardiasmo	mardiasmo	NOUN
ijtc-476	229	3	.	.	PUNCT
ijtc-476	230	1	(	(	PUNCT
ijtc-476	230	2	2006	2006	NUM
ijtc-476	230	3	)	)	PUNCT
ijtc-476	230	4	.	.	PUNCT
ijtc-476	231	1	perwujudan	perwujudan	PROPN
ijtc-476	231	2	transparansi	transparansi	PROPN
ijtc-476	231	3	dan	dan	PROPN
ijtc-476	231	4	akuntabilitas	akuntabilitas	PROPN
ijtc-476	231	5	publik	publik	PROPN
ijtc-476	231	6	melalui	melalui	PROPN
ijtc-476	231	7	akuntansi	akuntansi	PROPN
ijtc-476	231	8	sektor	sektor	PROPN
ijtc-476	231	9	publik	publik	PROPN
ijtc-476	231	10	:	:	PUNCT
ijtc-476	231	11	suatu	suatu	PROPN
ijtc-476	231	12	sarana	sarana	PROPN
ijtc-476	231	13	good	good	ADJ
ijtc-476	231	14	governance	governance	NOUN
ijtc-476	231	15	.	.	PUNCT
ijtc-476	232	1	jurnal	jurnal	ADJ
ijtc-476	232	2	akuntansi	akuntansi	PROPN
ijtc-476	232	3	pemerintah	pemerintah	PROPN
ijtc-476	232	4	,	,	PUNCT
ijtc-476	232	5	2(1	2(1	NUM
ijtc-476	232	6	)	)	PUNCT
ijtc-476	232	7	,	,	PUNCT
ijtc-476	232	8	1–17	1–17	PROPN
ijtc-476	232	9	.	.	PUNCT
ijtc-476	233	1	http://opac.lib.ugm.ac.id/index.php?mod=book_detail&sub=bookdetail&act=view&typ	http://opac.lib.ugm.ac.id/index.php?mod=book_detail&sub=bookdetail&act=view&typ	VERB
ijtc-476	234	1	=	=	PUNCT
ijtc-476	234	2	htmlext&buku_id=753019&unit_id=200	htmlext&buku_id=753019&unit_id=200	NUM
ijtc-476	234	3	mardiasmo	mardiasmo	NOUN
ijtc-476	234	4	.	.	PUNCT
ijtc-476	235	1	(	(	PUNCT
ijtc-476	235	2	2016	2016	NUM
ijtc-476	235	3	)	)	PUNCT
ijtc-476	235	4	.	.	PUNCT
ijtc-476	236	1	perpajakan	perpajakan	INTJ
ijtc-476	236	2	(	(	PUNCT
ijtc-476	236	3	mardiasmo	mardiasmo	PROPN
ijtc-476	236	4	(	(	PUNCT
ijtc-476	236	5	ed	ed	NOUN
ijtc-476	236	6	.	.	PUNCT
ijtc-476	236	7	)	)	PUNCT
ijtc-476	236	8	;	;	PUNCT
ijtc-476	236	9	3rd	3rd	ADJ
ijtc-476	236	10	ed	ed	NOUN
ijtc-476	236	11	.	.	PUNCT
ijtc-476	236	12	)	)	PUNCT
ijtc-476	236	13	.	.	PUNCT
ijtc-476	237	1	andi	andi	PROPN
ijtc-476	237	2	publishing	publishing	PROPN
ijtc-476	237	3	.	.	PUNCT
ijtc-476	238	1	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=det	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=det	NOUN
ijtc-476	238	2	ail	ail	PROPN
ijtc-476	238	3	marlina	marlina	PROPN
ijtc-476	238	4	,	,	PUNCT
ijtc-476	238	5	l.	l.	PROPN
ijtc-476	238	6	,	,	PUNCT
ijtc-476	238	7	&	&	CCONJ
ijtc-476	238	8	syahribulan	syahribulan	PROPN
ijtc-476	238	9	,	,	PUNCT
ijtc-476	238	10	s.	s.	PROPN
ijtc-476	238	11	(	(	PUNCT
ijtc-476	238	12	2021	2021	NUM
ijtc-476	238	13	)	)	PUNCT
ijtc-476	238	14	.	.	PUNCT
ijtc-476	239	1	peranan	peranan	PROPN
ijtc-476	239	2	insentif	insentif	PROPN
ijtc-476	239	3	pajak	pajak	PROPN
ijtc-476	239	4	yang	yang	PROPN
ijtc-476	239	5	di	di	PROPN
ijtc-476	239	6	tanggung	tanggung	PROPN
ijtc-476	239	7	pemerintah	pemerintah	PROPN
ijtc-476	239	8	(	(	PUNCT
ijtc-476	239	9	dtp	dtp	PROPN
ijtc-476	239	10	)	)	PUNCT
ijtc-476	239	11	di	di	NOUN
ijtc-476	239	12	era	era	NOUN
ijtc-476	239	13	pandemi	pandemi	PART
ijtc-476	239	14	covid	covid	PROPN
ijtc-476	239	15	19	19	NUM
ijtc-476	239	16	.	.	PUNCT
ijtc-476	239	17	economy	economy	NOUN
ijtc-476	239	18	deposit	deposit	NOUN
ijtc-476	239	19	journal	journal	NOUN
ijtc-476	239	20	(	(	PUNCT
ijtc-476	239	21	e	e	NOUN
ijtc-476	239	22	-	-	NOUN
ijtc-476	239	23	dj	dj	NOUN
ijtc-476	239	24	)	)	PUNCT
ijtc-476	239	25	,	,	PUNCT
ijtc-476	239	26	2(2	2(2	NUM
ijtc-476	239	27	)	)	PUNCT
ijtc-476	239	28	.	.	PUNCT
ijtc-476	240	1	https://doi.org/10.36090/e-dj.v2i2.910	https://doi.org/10.36090/e-dj.v2i2.910	NOUN
ijtc-476	240	2	masdi	masdi	NOUN
ijtc-476	240	3	,	,	PUNCT
ijtc-476	240	4	a.	a.	NOUN
ijtc-476	240	5	(	(	PUNCT
ijtc-476	240	6	2021	2021	NUM
ijtc-476	240	7	)	)	PUNCT
ijtc-476	240	8	.	.	PUNCT
ijtc-476	241	1	menakar	menakar	NOUN
ijtc-476	241	2	penerimaan	penerimaan	VERB
ijtc-476	241	3	pajak	pajak	PROPN
ijtc-476	241	4	di	di	PROPN
ijtc-476	241	5	tahun	tahun	PROPN
ijtc-476	241	6	pandemi	pandemi	PROPN
ijtc-476	241	7	.	.	PUNCT
ijtc-476	242	1	artikel	artikel	PROPN
ijtc-476	242	2	&	&	CCONJ
ijtc-476	242	3	opini	opini	PROPN
ijtc-476	242	4	kementerian	kementerian	PROPN
ijtc-476	242	5	keuangan	keuangan	PROPN
ijtc-476	242	6	.	.	PUNCT
ijtc-476	243	1	https://www.kemenkeu.go.id/publikasi/artikel-dan-opini/menakarpenerimaan-pajak-di-tahun-pandemi/	https://www.kemenkeu.go.id/publikasi/artikel-dan-opini/menakarpenerimaan-pajak-di-tahun-pandemi/	PRON
ijtc-476	243	2	muhyiddin	muhyiddin	NOUN
ijtc-476	243	3	,	,	PUNCT
ijtc-476	243	4	m.	m.	NOUN
ijtc-476	243	5	,	,	PUNCT
ijtc-476	243	6	&	&	CCONJ
ijtc-476	243	7	nugroho	nugroho	PROPN
ijtc-476	243	8	,	,	PUNCT
ijtc-476	243	9	h.	h.	PROPN
ijtc-476	243	10	(	(	PUNCT
ijtc-476	243	11	2021	2021	NUM
ijtc-476	243	12	)	)	PUNCT
ijtc-476	243	13	.	.	PUNCT
ijtc-476	244	1	a	a	DET
ijtc-476	244	2	year	year	NOUN
ijtc-476	244	3	of	of	ADP
ijtc-476	244	4	covid-19	covid-19	PROPN
ijtc-476	244	5	:	:	PUNCT
ijtc-476	244	6	a	a	DET
ijtc-476	244	7	long	long	ADJ
ijtc-476	244	8	road	road	NOUN
ijtc-476	244	9	to	to	ADP
ijtc-476	244	10	recovery	recovery	NOUN
ijtc-476	244	11	and	and	CCONJ
ijtc-476	244	12	acceleration	acceleration	NOUN
ijtc-476	244	13	of	of	ADP
ijtc-476	244	14	indonesia	indonesia	PROPN
ijtc-476	244	15	’s	’s	PART
ijtc-476	244	16	development	development	NOUN
ijtc-476	244	17	.	.	PUNCT
ijtc-476	245	1	jurnal	jurnal	ADJ
ijtc-476	245	2	perencanaan	perencanaan	PROPN
ijtc-476	245	3	pembangunan	pembangunan	PROPN
ijtc-476	245	4	:	:	PUNCT
ijtc-476	245	5	the	the	DET
ijtc-476	245	6	indonesian	indonesian	ADJ
ijtc-476	245	7	journal	journal	PROPN
ijtc-476	245	8	of	of	ADP
ijtc-476	245	9	development	development	NOUN
ijtc-476	245	10	planning	planning	NOUN
ijtc-476	245	11	,	,	PUNCT
ijtc-476	245	12	5(1	5(1	NUM
ijtc-476	245	13	)	)	PUNCT
ijtc-476	245	14	,	,	PUNCT
ijtc-476	245	15	1–19	1–19	PROPN
ijtc-476	245	16	.	.	PUNCT
ijtc-476	246	1	https://doi.org/10.36574/jpp.v5i1.181	https://doi.org/10.36574/jpp.v5i1.181	PROPN
ijtc-476	246	2	nabilah	nabilah	PROPN
ijtc-476	246	3	,	,	PUNCT
ijtc-476	246	4	s.	s.	PROPN
ijtc-476	246	5	,	,	PUNCT
ijtc-476	246	6	nursan	nursan	NOUN
ijtc-476	246	7	,	,	PUNCT
ijtc-476	246	8	m.	m.	NOUN
ijtc-476	246	9	,	,	PUNCT
ijtc-476	246	10	&	&	CCONJ
ijtc-476	246	11	suparyana	suparyana	PROPN
ijtc-476	246	12	,	,	PUNCT
ijtc-476	246	13	p.	p.	PROPN
ijtc-476	246	14	k.	k.	PROPN
ijtc-476	247	1	(	(	PUNCT
ijtc-476	247	2	2021	2021	NUM
ijtc-476	247	3	)	)	PUNCT
ijtc-476	247	4	.	.	PUNCT
ijtc-476	248	1	dampak	dampak	PROPN
ijtc-476	248	2	pandemi	pandemi	ADP
ijtc-476	248	3	covid-19	covid-19	PROPN
ijtc-476	248	4	terhadap	terhadap	PROPN
ijtc-476	248	5	umkm	umkm	NOUN
ijtc-476	248	6	(	(	PUNCT
ijtc-476	248	7	studi	studi	PROPN
ijtc-476	248	8	kasus	kasus	PROPN
ijtc-476	248	9	umkm	umkm	ADJ
ijtc-476	248	10	zea	zea	PROPN
ijtc-476	248	11	food	food	PROPN
ijtc-476	248	12	di	di	PROPN
ijtc-476	248	13	kota	kota	PROPN
ijtc-476	248	14	mataram	mataram	PROPN
ijtc-476	248	15	)	)	PUNCT
ijtc-476	248	16	.	.	PUNCT
ijtc-476	249	1	jurnal	jurnal	ADJ
ijtc-476	249	2	inovasi	inovasi	PROPN
ijtc-476	249	3	penellitian	penellitian	PROPN
ijtc-476	249	4	,	,	PUNCT
ijtc-476	249	5	1(12	1(12	NUM
ijtc-476	249	6	)	)	PUNCT
ijtc-476	249	7	,	,	PUNCT
ijtc-476	249	8	2655–2660	2655–2660	NUM
ijtc-476	249	9	.	.	PUNCT
ijtc-476	250	1	https://doi.org/https://doi.org/10.47492/jip.v1i12.438	https://doi.org/https://doi.org/10.47492/jip.v1i12.438	PROPN
ijtc-476	250	2	nguyen	nguyen	PROPN
ijtc-476	250	3	,	,	PUNCT
ijtc-476	250	4	h.	h.	PROPN
ijtc-476	250	5	t.	t.	PROPN
ijtc-476	250	6	,	,	PUNCT
ijtc-476	250	7	&	&	CCONJ
ijtc-476	250	8	darsono	darsono	PROPN
ijtc-476	250	9	,	,	PUNCT
ijtc-476	251	1	s.	s.	PROPN
ijtc-476	251	2	n.	n.	PROPN
ijtc-476	251	3	a.	a.	PROPN
ijtc-476	251	4	c.	c.	PROPN
ijtc-476	251	5	(	(	PUNCT
ijtc-476	251	6	2022	2022	NUM
ijtc-476	251	7	)	)	PUNCT
ijtc-476	251	8	.	.	PUNCT
ijtc-476	252	1	the	the	DET
ijtc-476	252	2	impacts	impact	NOUN
ijtc-476	252	3	of	of	ADP
ijtc-476	252	4	tax	tax	NOUN
ijtc-476	252	5	revenue	revenue	NOUN
ijtc-476	252	6	and	and	CCONJ
ijtc-476	252	7	investment	investment	NOUN
ijtc-476	252	8	on	on	ADP
ijtc-476	252	9	the	the	DET
ijtc-476	252	10	economic	economic	ADJ
ijtc-476	252	11	growth	growth	NOUN
ijtc-476	252	12	in	in	ADP
ijtc-476	252	13	southeast	southeast	ADJ
ijtc-476	252	14	asian	asian	ADJ
ijtc-476	252	15	countries	country	NOUN
ijtc-476	252	16	.	.	PUNCT
ijtc-476	253	1	journal	journal	NOUN
ijtc-476	253	2	of	of	ADP
ijtc-476	253	3	accounting	accounting	NOUN
ijtc-476	253	4	and	and	CCONJ
ijtc-476	253	5	investment	investment	NOUN
ijtc-476	253	6	,	,	PUNCT
ijtc-476	253	7	23(1	23(1	NUM
ijtc-476	253	8	)	)	PUNCT
ijtc-476	253	9	,	,	PUNCT
ijtc-476	253	10	128–146	128–146	NUM
ijtc-476	253	11	.	.	PUNCT
ijtc-476	254	1	https://doi.org/10.18196/jai.v23i1.13270	https://doi.org/10.18196/jai.v23i1.13270	PROPN
ijtc-476	254	2	priyatin	priyatin	NOUN
ijtc-476	254	3	,	,	PUNCT
ijtc-476	254	4	n.	n.	PROPN
ijtc-476	254	5	n.	n.	PROPN
ijtc-476	254	6	,	,	PUNCT
ijtc-476	254	7	&	&	CCONJ
ijtc-476	254	8	rahmi	rahmi	PROPN
ijtc-476	254	9	,	,	PUNCT
ijtc-476	254	10	n.	n.	NOUN
ijtc-476	254	11	(	(	PUNCT
ijtc-476	254	12	2022	2022	NUM
ijtc-476	254	13	)	)	PUNCT
ijtc-476	254	14	.	.	PUNCT
ijtc-476	255	1	analisis	analisis	PROPN
ijtc-476	255	2	implementasi	implementasi	PROPN
ijtc-476	255	3	kebijakan	kebijakan	PROPN
ijtc-476	255	4	insentif	insentif	PROPN
ijtc-476	255	5	pajak	pajak	PROPN
ijtc-476	255	6	penghasilan	penghasilan	PROPN
ijtc-476	255	7	pasal	pasal	PROPN
ijtc-476	255	8	21	21	NUM
ijtc-476	255	9	ditanggung	ditanggung	VERB
ijtc-476	255	10	pemerintah	pemerintah	PROPN
ijtc-476	255	11	di	di	PROPN
ijtc-476	255	12	masa	masa	PROPN
ijtc-476	255	13	pandemi	pandemi	ADP
ijtc-476	255	14	covid-19	covid-19	PROPN
ijtc-476	255	15	pada	pada	PROPN
ijtc-476	255	16	kpp	kpp	PROPN
ijtc-476	255	17	pratama	pratama	PROPN
ijtc-476	255	18	jakarta	jakarta	PROPN
ijtc-476	255	19	pademangan	pademangan	VERB
ijtc-476	255	20	tahun	tahun	PROPN
ijtc-476	255	21	2020	2020	NUM
ijtc-476	255	22	.	.	PUNCT
ijtc-476	256	1	jupasi	jupasi	NOUN
ijtc-476	256	2	:	:	PUNCT
ijtc-476	256	3	jurnal	jurnal	ADJ
ijtc-476	256	4	pajak	pajak	ADJ
ijtc-476	256	5	vokasi	vokasi	NOUN
ijtc-476	256	6	,	,	PUNCT
ijtc-476	256	7	3(2	3(2	NUM
ijtc-476	256	8	)	)	PUNCT
ijtc-476	256	9	,	,	PUNCT
ijtc-476	256	10	86–96	86–96	NUM
ijtc-476	256	11	.	.	PUNCT
ijtc-476	257	1	https://doi.org/https://doi.org/10.31334/jupasi.v3i2.2210	https://doi.org/https://doi.org/10.31334/jupasi.v3i2.2210	ADJ
ijtc-476	257	2	rahmah	rahmah	NOUN
ijtc-476	257	3	,	,	PUNCT
ijtc-476	257	4	n.	n.	NOUN
ijtc-476	257	5	a.	a.	PROPN
ijtc-476	257	6	(	(	PUNCT
ijtc-476	257	7	2020	2020	NUM
ijtc-476	257	8	)	)	PUNCT
ijtc-476	257	9	.	.	PUNCT
ijtc-476	258	1	the	the	DET
ijtc-476	258	2	impact	impact	NOUN
ijtc-476	258	3	of	of	ADP
ijtc-476	258	4	covid-19	covid-19	PROPN
ijtc-476	258	5	on	on	ADP
ijtc-476	258	6	micro	micro	PROPN
ijtc-476	258	7	,	,	PUNCT
ijtc-476	258	8	small	small	ADJ
ijtc-476	258	9	,	,	PUNCT
ijtc-476	258	10	medium	medium	ADJ
ijtc-476	258	11	enterprises	enterprise	NOUN
ijtc-476	258	12	(	(	PUNCT
ijtc-476	258	13	umkm	umkm	ADJ
ijtc-476	258	14	)	)	PUNCT
ijtc-476	258	15	in	in	ADP
ijtc-476	258	16	indonesia	indonesia	PROPN
ijtc-476	258	17	.	.	PUNCT
ijtc-476	259	1	universitas	universitas	PROPN
ijtc-476	259	2	islam	islam	PROPN
ijtc-476	259	3	negeri	negeri	PROPN
ijtc-476	259	4	antasari	antasari	PROPN
ijtc-476	259	5	.	.	PUNCT
ijtc-476	260	1	https://www.academia.edu/42694142/karya_tulis_ilmiah_nadia_amalia_rahmah	https://www.academia.edu/42694142/karya_tulis_ilmiah_nadia_amalia_rahmah	PROPN
ijtc-476	260	2	rahmawati	rahmawati	PROPN
ijtc-476	260	3	,	,	PUNCT
ijtc-476	260	4	e.	e.	PROPN
ijtc-476	260	5	,	,	PUNCT
ijtc-476	260	6	&	&	CCONJ
ijtc-476	260	7	apriliasari	apriliasari	PROPN
ijtc-476	260	8	,	,	PUNCT
ijtc-476	260	9	v.	v.	PROPN
ijtc-476	260	10	(	(	PUNCT
ijtc-476	260	11	2021	2021	NUM
ijtc-476	260	12	)	)	PUNCT
ijtc-476	260	13	.	.	PUNCT
ijtc-476	261	1	insentif	insentif	PROPN
ijtc-476	261	2	pph	pph	PROPN
ijtc-476	261	3	final	final	PROPN
ijtc-476	261	4	ditanggung	ditanggung	PROPN
ijtc-476	261	5	pemerintah	pemerintah	PROPN
ijtc-476	261	6	selama	selama	PROPN
ijtc-476	261	7	pandemi	pandemi	PROPN
ijtc-476	261	8	covid-19	covid-19	PROPN
ijtc-476	261	9	bagi	bagi	PROPN
ijtc-476	261	10	umkm	umkm	PROPN
ijtc-476	261	11	yang	yang	PROPN
ijtc-476	261	12	memiliki	memiliki	PROPN
ijtc-476	261	13	peredaran	peredaran	PROPN
ijtc-476	261	14	bruto	bruto	PROPN
ijtc-476	261	15	tertentu	tertentu	PROPN
ijtc-476	261	16	.	.	PUNCT
ijtc-476	262	1	jurnal	jurnal	PROPN
ijtc-476	262	2	pajak	pajak	PROPN
ijtc-476	262	3	dan	dan	PROPN
ijtc-476	262	4	keuangan	keuangan	PROPN
ijtc-476	262	5	negara	negara	PROPN
ijtc-476	262	6	(	(	PUNCT
ijtc-476	262	7	pkn	pkn	PROPN
ijtc-476	262	8	)	)	PUNCT
ijtc-476	262	9	,	,	PUNCT
ijtc-476	262	10	3(1	3(1	NUM
ijtc-476	262	11	)	)	PUNCT
ijtc-476	262	12	,	,	PUNCT
ijtc-476	262	13	81–97	81–97	NUM
ijtc-476	262	14	.	.	PUNCT
ijtc-476	263	1	https://doi.org/10.31092/jpkn.v3i1.1273	https://doi.org/10.31092/jpkn.v3i1.1273	PROPN
ijtc-476	263	2	resmi	resmi	PROPN
ijtc-476	263	3	,	,	PUNCT
ijtc-476	263	4	s.	s.	PROPN
ijtc-476	263	5	,	,	PUNCT
ijtc-476	263	6	&	&	CCONJ
ijtc-476	263	7	barmawi	barmawi	PROPN
ijtc-476	263	8	,	,	PUNCT
ijtc-476	263	9	m.	m.	NOUN
ijtc-476	263	10	m.	m.	NOUN
ijtc-476	263	11	(	(	PUNCT
ijtc-476	263	12	2022	2022	NUM
ijtc-476	263	13	)	)	PUNCT
ijtc-476	263	14	.	.	PUNCT
ijtc-476	264	1	pemanfaatan	pemanfaatan	ADJ
ijtc-476	264	2	insentif	insentif	PROPN
ijtc-476	264	3	pajak	pajak	PROPN
ijtc-476	264	4	untuk	untuk	PROPN
ijtc-476	264	5	umkm	umkm	PROPN
ijtc-476	264	6	di	di	PROPN
ijtc-476	264	7	masa	masa	PROPN
ijtc-476	264	8	pandemi	pandemi	PROPN
ijtc-476	264	9	covid	covid	PROPN
ijtc-476	264	10	19	19	NUM
ijtc-476	264	11	.	.	PUNCT
ijtc-476	265	1	jurnal	jurnal	PROPN
ijtc-476	265	2	berdaya	berdaya	PROPN
ijtc-476	265	3	mandiri	mandiri	PROPN
ijtc-476	265	4	,	,	PUNCT
ijtc-476	265	5	4(1	4(1	NOUN
ijtc-476	265	6	)	)	PUNCT
ijtc-476	265	7	,	,	PUNCT
ijtc-476	265	8	1–11	1–11	PROPN
ijtc-476	265	9	.	.	PUNCT
ijtc-476	266	1	https://doi.org/https://doi.org/10.31316/jbm.v4i1.1852	https://doi.org/https://doi.org/10.31316/jbm.v4i1.1852	ADJ
ijtc-476	266	2	evaluation	evaluation	NOUN
ijtc-476	266	3	of	of	ADP
ijtc-476	266	4	the	the	DET
ijtc-476	266	5	implementation	implementation	NOUN
ijtc-476	266	6	of	of	ADP
ijtc-476	266	7	tax	tax	NOUN
ijtc-476	266	8	incentive	incentive	NOUN
ijtc-476	266	9	policy	policy	NOUN
ijtc-476	266	10	for	for	ADP
ijtc-476	266	11	small	small	ADJ
ijtc-476	266	12	and	and	CCONJ
ijtc-476	266	13	medium	medium	ADJ
ijtc-476	266	14	enterprises	enterprise	NOUN
ijtc-476	266	15	affected	affect	VERB
ijtc-476	266	16	by	by	ADP
ijtc-476	266	17	the	the	DET
ijtc-476	266	18	covid-19	covid-19	PROPN
ijtc-476	266	19	pandemic	pandemic	NOUN
ijtc-476	266	20	at	at	ADP
ijtc-476	266	21	the	the	DET
ijtc-476	266	22	tax	tax	NOUN
ijtc-476	266	23	service	service	NOUN
ijtc-476	266	24	office	office	NOUN
ijtc-476	266	25	pratama	pratama	NOUN
ijtc-476	266	26	koja	koja	PROPN
ijtc-476	266	27	utara	utara	PROPN
ijtc-476	266	28	jakarta	jakarta	PROPN
ijtc-476	266	29	wulandari	wulandari	PROPN
ijtc-476	266	30	,	,	PUNCT
ijtc-476	266	31	teron	teron	PROPN
ijtc-476	266	32	,	,	PUNCT
ijtc-476	266	33	agustina	agustina	PROPN
ijtc-476	266	34	,	,	PUNCT
ijtc-476	266	35	and	and	CCONJ
ijtc-476	266	36	rofiyanti	rofiyanti	VERB
ijtc-476	266	37	224	224	NUM
ijtc-476	266	38	|	|	ADV
ijtc-476	266	39	ilomata	ilomata	PROPN
ijtc-476	266	40	international	international	ADJ
ijtc-476	266	41	journal	journal	NOUN
ijtc-476	266	42	of	of	ADP
ijtc-476	266	43	tax	tax	PROPN
ijtc-476	266	44	&	&	CCONJ
ijtc-476	266	45	accounting	accounting	PROPN
ijtc-476	266	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-476	266	47	rofiyanti	rofiyanti	NOUN
ijtc-476	266	48	,	,	PUNCT
ijtc-476	266	49	e.	e.	PROPN
ijtc-476	266	50	,	,	PUNCT
ijtc-476	266	51	santiko	santiko	PROPN
ijtc-476	266	52	,	,	PUNCT
ijtc-476	266	53	a.	a.	NOUN
ijtc-476	266	54	,	,	PUNCT
ijtc-476	266	55	susetyo	susetyo	PROPN
ijtc-476	266	56	,	,	PUNCT
ijtc-476	266	57	i.	i.	PROPN
ijtc-476	266	58	b.	b.	PROPN
ijtc-476	266	59	,	,	PUNCT
ijtc-476	266	60	agustina	agustina	PROPN
ijtc-476	266	61	,	,	PUNCT
ijtc-476	266	62	d.	d.	PROPN
ijtc-476	266	63	,	,	PUNCT
ijtc-476	266	64	&	&	CCONJ
ijtc-476	266	65	razikin	razikin	PROPN
ijtc-476	266	66	,	,	PUNCT
ijtc-476	266	67	k.	k.	PROPN
ijtc-476	266	68	(	(	PUNCT
ijtc-476	266	69	2021	2021	NUM
ijtc-476	266	70	)	)	PUNCT
ijtc-476	266	71	.	.	PUNCT
ijtc-476	267	1	local	local	ADJ
ijtc-476	267	2	wisdom	wisdom	NOUN
ijtc-476	267	3	and	and	CCONJ
ijtc-476	267	4	regional	regional	ADJ
ijtc-476	267	5	policy	policy	NOUN
ijtc-476	267	6	in	in	ADP
ijtc-476	267	7	the	the	DET
ijtc-476	267	8	implementation	implementation	NOUN
ijtc-476	267	9	of	of	ADP
ijtc-476	267	10	friendly	friendly	ADJ
ijtc-476	267	11	basic	basic	ADJ
ijtc-476	267	12	service	service	NOUN
ijtc-476	267	13	covid	covid	NOUN
ijtc-476	267	14	19	19	NUM
ijtc-476	267	15	.	.	PUNCT
ijtc-476	267	16	ilomata	ilomata	PROPN
ijtc-476	267	17	international	international	ADJ
ijtc-476	267	18	journal	journal	NOUN
ijtc-476	267	19	of	of	ADP
ijtc-476	267	20	social	social	ADJ
ijtc-476	267	21	science	science	NOUN
ijtc-476	267	22	,	,	PUNCT
ijtc-476	267	23	2(3	2(3	NUM
ijtc-476	267	24	)	)	PUNCT
ijtc-476	267	25	,	,	PUNCT
ijtc-476	267	26	190–194	190–194	NUM
ijtc-476	267	27	.	.	PUNCT
ijtc-476	267	28	https://doi.org/10.52728/ijss.v2i3.295	https://doi.org/10.52728/ijss.v2i3.295	PROPN
ijtc-476	267	29	roman	roman	PROPN
ijtc-476	267	30	,	,	PUNCT
ijtc-476	267	31	m.	m.	NOUN
ijtc-476	267	32	,	,	PUNCT
ijtc-476	267	33	&	&	CCONJ
ijtc-476	267	34	plopeanu	plopeanu	PROPN
ijtc-476	267	35	,	,	PUNCT
ijtc-476	267	36	a.-p	a.-p	PROPN
ijtc-476	267	37	.	.	PUNCT
ijtc-476	268	1	(	(	PUNCT
ijtc-476	268	2	2021	2021	NUM
ijtc-476	268	3	)	)	PUNCT
ijtc-476	268	4	.	.	PUNCT
ijtc-476	269	1	the	the	DET
ijtc-476	269	2	effectiveness	effectiveness	NOUN
ijtc-476	269	3	of	of	ADP
ijtc-476	269	4	the	the	DET
ijtc-476	269	5	emergency	emergency	NOUN
ijtc-476	269	6	elearning	elearning	NOUN
ijtc-476	269	7	during	during	ADP
ijtc-476	269	8	covid-19	covid-19	PROPN
ijtc-476	269	9	pandemic	pandemic	NOUN
ijtc-476	269	10	.	.	PUNCT
ijtc-476	270	1	the	the	DET
ijtc-476	270	2	case	case	NOUN
ijtc-476	270	3	of	of	ADP
ijtc-476	270	4	higher	high	ADJ
ijtc-476	270	5	education	education	NOUN
ijtc-476	270	6	in	in	ADP
ijtc-476	270	7	economics	economic	NOUN
ijtc-476	270	8	in	in	ADP
ijtc-476	270	9	romania	romania	PROPN
ijtc-476	270	10	.	.	PUNCT
ijtc-476	271	1	international	international	ADJ
ijtc-476	271	2	review	review	PROPN
ijtc-476	271	3	of	of	ADP
ijtc-476	271	4	economics	economic	NOUN
ijtc-476	271	5	education	education	NOUN
ijtc-476	271	6	,	,	PUNCT
ijtc-476	271	7	37	37	NUM
ijtc-476	271	8	,	,	PUNCT
ijtc-476	271	9	100218	100218	NUM
ijtc-476	271	10	.	.	PUNCT
ijtc-476	272	1	https://doi.org/10.1016/j.iree.2021.100218	https://doi.org/10.1016/j.iree.2021.100218	PROPN
ijtc-476	272	2	santhosh	santhosh	PROPN
ijtc-476	272	3	,	,	PUNCT
ijtc-476	272	4	m.	m.	NOUN
ijtc-476	272	5	,	,	PUNCT
ijtc-476	272	6	&	&	CCONJ
ijtc-476	272	7	baral	baral	PROPN
ijtc-476	272	8	,	,	PUNCT
ijtc-476	272	9	r.	r.	PROPN
ijtc-476	272	10	(	(	PUNCT
ijtc-476	272	11	2015	2015	NUM
ijtc-476	272	12	)	)	PUNCT
ijtc-476	272	13	.	.	PUNCT
ijtc-476	273	1	a	a	DET
ijtc-476	273	2	conceptual	conceptual	ADJ
ijtc-476	273	3	framework	framework	NOUN
ijtc-476	273	4	for	for	ADP
ijtc-476	273	5	exploring	explore	VERB
ijtc-476	273	6	the	the	DET
ijtc-476	273	7	impacts	impact	NOUN
ijtc-476	273	8	of	of	ADP
ijtc-476	273	9	corporate	corporate	ADJ
ijtc-476	273	10	social	social	ADJ
ijtc-476	273	11	responsibility	responsibility	NOUN
ijtc-476	273	12	on	on	ADP
ijtc-476	273	13	employee	employee	NOUN
ijtc-476	273	14	attitudes	attitude	NOUN
ijtc-476	273	15	and	and	CCONJ
ijtc-476	273	16	behaviour	behaviour	NOUN
ijtc-476	273	17	.	.	PUNCT
ijtc-476	274	1	journal	journal	PROPN
ijtc-476	274	2	of	of	ADP
ijtc-476	274	3	human	human	ADJ
ijtc-476	274	4	values	value	NOUN
ijtc-476	274	5	,	,	PUNCT
ijtc-476	274	6	21(2	21(2	NUM
ijtc-476	274	7	)	)	PUNCT
ijtc-476	274	8	,	,	PUNCT
ijtc-476	274	9	127–136	127–136	NUM
ijtc-476	274	10	.	.	PUNCT
ijtc-476	275	1	https://doi.org/10.1177/0971685815594270	https://doi.org/10.1177/0971685815594270	NOUN
ijtc-476	275	2	sarjono	sarjono	PROPN
ijtc-476	275	3	,	,	PUNCT
ijtc-476	275	4	b.	b.	PROPN
ijtc-476	275	5	(	(	PUNCT
ijtc-476	275	6	2021	2021	NUM
ijtc-476	275	7	)	)	PUNCT
ijtc-476	275	8	.	.	PUNCT
ijtc-476	276	1	dampak	dampak	PROPN
ijtc-476	276	2	insentif	insentif	PROPN
ijtc-476	276	3	pph	pph	PROPN
ijtc-476	276	4	pasal	pasal	PROPN
ijtc-476	276	5	21	21	NUM
ijtc-476	276	6	saat	saat	PROPN
ijtc-476	276	7	pandemi	pandemi	ADP
ijtc-476	276	8	covid-19	covid-19	PROPN
ijtc-476	276	9	terhadap	terhadap	PROPN
ijtc-476	276	10	take	take	VERB
ijtc-476	276	11	home	home	NOUN
ijtc-476	276	12	pay	pay	NOUN
ijtc-476	276	13	dan	dan	PROPN
ijtc-476	276	14	pelaporan	pelaporan	PROPN
ijtc-476	276	15	spt	spt	PROPN
ijtc-476	276	16	tahunan	tahunan	PROPN
ijtc-476	276	17	.	.	PUNCT
ijtc-476	277	1	jurnal	jurnal	PROPN
ijtc-476	277	2	bisnis	bisnis	PROPN
ijtc-476	277	3	terapan	terapan	PROPN
ijtc-476	277	4	,	,	PUNCT
ijtc-476	277	5	5(2	5(2	NUM
ijtc-476	277	6	)	)	PUNCT
ijtc-476	277	7	,	,	PUNCT
ijtc-476	277	8	257–270	257–270	NUM
ijtc-476	277	9	.	.	PUNCT
ijtc-476	278	1	https://doi.org/10.24123/jbt.v5i2.4531	https://doi.org/10.24123/jbt.v5i2.4531	PROPN
ijtc-476	278	2	sekiraqa	sekiraqa	PROPN
ijtc-476	278	3	,	,	PUNCT
ijtc-476	278	4	a.	a.	NOUN
ijtc-476	278	5	,	,	PUNCT
ijtc-476	278	6	sekiraça	sekiraça	PROPN
ijtc-476	278	7	,	,	PUNCT
ijtc-476	278	8	e.	e.	PROPN
ijtc-476	278	9	,	,	PUNCT
ijtc-476	278	10	sekiraqa	sekiraqa	PROPN
ijtc-476	278	11	,	,	PUNCT
ijtc-476	278	12	v.	v.	ADV
ijtc-476	278	13	,	,	PUNCT
ijtc-476	278	14	&	&	CCONJ
ijtc-476	278	15	ahmeti	ahmeti	PROPN
ijtc-476	278	16	,	,	PUNCT
ijtc-476	278	17	s.	s.	PROPN
ijtc-476	278	18	(	(	PUNCT
ijtc-476	278	19	2021	2021	NUM
ijtc-476	278	20	)	)	PUNCT
ijtc-476	278	21	.	.	PUNCT
ijtc-476	279	1	the	the	DET
ijtc-476	279	2	impact	impact	NOUN
ijtc-476	279	3	of	of	ADP
ijtc-476	279	4	covid	covid	PROPN
ijtc-476	279	5	–	–	PUNCT
ijtc-476	279	6	19	19	NUM
ijtc-476	279	7	on	on	ADP
ijtc-476	279	8	collecting	collecting	NOUN
ijtc-476	279	9	of	of	ADP
ijtc-476	279	10	tax	tax	NOUN
ijtc-476	279	11	revenues	revenue	NOUN
ijtc-476	279	12	in	in	ADP
ijtc-476	279	13	kosovo	kosovo	PROPN
ijtc-476	279	14	.	.	PUNCT
ijtc-476	280	1	shs	shs	PROPN
ijtc-476	280	2	web	web	NOUN
ijtc-476	280	3	of	of	ADP
ijtc-476	280	4	conferences	conference	NOUN
ijtc-476	280	5	,	,	PUNCT
ijtc-476	280	6	114	114	NUM
ijtc-476	280	7	,	,	PUNCT
ijtc-476	280	8	01031	01031	NUM
ijtc-476	280	9	.	.	PUNCT
ijtc-476	281	1	https://doi.org/10.1051/shsconf/202111401031	https://doi.org/10.1051/shsconf/202111401031	NOUN
ijtc-476	281	2	silalahi	silalahi	NOUN
ijtc-476	281	3	,	,	PUNCT
ijtc-476	281	4	u.	u.	NOUN
ijtc-476	281	5	(	(	PUNCT
ijtc-476	281	6	2017	2017	NUM
ijtc-476	281	7	)	)	PUNCT
ijtc-476	281	8	.	.	PUNCT
ijtc-476	282	1	metode	metode	PROPN
ijtc-476	282	2	penelitian	penelitian	PROPN
ijtc-476	282	3	sosial	sosial	PROPN
ijtc-476	282	4	(	(	PUNCT
ijtc-476	282	5	a.	a.	NOUN
ijtc-476	282	6	gunarsa	gunarsa	PROPN
ijtc-476	282	7	(	(	PUNCT
ijtc-476	282	8	ed	ed	NOUN
ijtc-476	282	9	.	.	PUNCT
ijtc-476	282	10	)	)	PUNCT
ijtc-476	282	11	;	;	PUNCT
ijtc-476	282	12	4th	4th	ADJ
ijtc-476	282	13	ed	ed	NOUN
ijtc-476	282	14	.	.	PUNCT
ijtc-476	282	15	)	)	PUNCT
ijtc-476	282	16	.	.	PUNCT
ijtc-476	283	1	refika	refika	PROPN
ijtc-476	283	2	aditama	aditama	PROPN
ijtc-476	283	3	.	.	PUNCT
ijtc-476	284	1	https://opac.perpusnas.go.id/detailopac.aspx?id=694081	https://opac.perpusnas.go.id/detailopac.aspx?id=694081	PROPN
ijtc-476	284	2	simshauser	simshauser	NOUN
ijtc-476	284	3	,	,	PUNCT
ijtc-476	284	4	p.	p.	NOUN
ijtc-476	284	5	(	(	PUNCT
ijtc-476	284	6	2019	2019	NUM
ijtc-476	284	7	)	)	PUNCT
ijtc-476	284	8	.	.	PUNCT
ijtc-476	285	1	missing	miss	VERB
ijtc-476	285	2	money	money	NOUN
ijtc-476	285	3	,	,	PUNCT
ijtc-476	285	4	missing	miss	VERB
ijtc-476	285	5	policy	policy	NOUN
ijtc-476	285	6	and	and	CCONJ
ijtc-476	285	7	resource	resource	NOUN
ijtc-476	285	8	adequacy	adequacy	NOUN
ijtc-476	285	9	in	in	ADP
ijtc-476	285	10	australia	australia	PROPN
ijtc-476	285	11	’s	’s	PART
ijtc-476	285	12	national	national	ADJ
ijtc-476	285	13	electricity	electricity	NOUN
ijtc-476	285	14	market	market	NOUN
ijtc-476	285	15	.	.	PUNCT
ijtc-476	286	1	utilities	utility	NOUN
ijtc-476	286	2	policy	policy	NOUN
ijtc-476	286	3	,	,	PUNCT
ijtc-476	286	4	60	60	NUM
ijtc-476	286	5	,	,	PUNCT
ijtc-476	286	6	100936	100936	NUM
ijtc-476	286	7	.	.	PUNCT
ijtc-476	287	1	https://doi.org/10.1016/j.jup.2019.100936	https://doi.org/10.1016/j.jup.2019.100936	PROPN
ijtc-476	287	2	subarsono	subarsono	PROPN
ijtc-476	287	3	,	,	PUNCT
ijtc-476	287	4	a.	a.	NOUN
ijtc-476	287	5	g.	g.	PROPN
ijtc-476	287	6	(	(	PUNCT
ijtc-476	287	7	2019	2019	NUM
ijtc-476	287	8	)	)	PUNCT
ijtc-476	287	9	.	.	PUNCT
ijtc-476	288	1	analisis	analisis	PROPN
ijtc-476	288	2	kebijakan	kebijakan	PROPN
ijtc-476	288	3	publik	publik	PROPN
ijtc-476	288	4	(	(	PUNCT
ijtc-476	288	5	1st	1st	ADJ
ijtc-476	288	6	ed	ed	NOUN
ijtc-476	288	7	.	.	PUNCT
ijtc-476	288	8	)	)	PUNCT
ijtc-476	288	9	.	.	PUNCT
ijtc-476	289	1	pustaka	pustaka	ADJ
ijtc-476	289	2	pelajar	pelajar	NOUN
ijtc-476	289	3	.	.	PUNCT
ijtc-476	290	1	https://pustakapelajar.co.id/buku/analisis-kebijakan-publik/	https://pustakapelajar.co.id/buku/analisis-kebijakan-publik/	PROPN
ijtc-476	290	2	sugiyono	sugiyono	PROPN
ijtc-476	290	3	.	.	PUNCT
ijtc-476	291	1	(	(	PUNCT
ijtc-476	291	2	2019	2019	NUM
ijtc-476	291	3	)	)	PUNCT
ijtc-476	291	4	.	.	PUNCT
ijtc-476	292	1	metode	metode	PROPN
ijtc-476	292	2	penelitian	penelitian	PROPN
ijtc-476	292	3	kuantitatif	kuantitatif	PROPN
ijtc-476	292	4	kualitatif	kualitatif	PROPN
ijtc-476	292	5	dan	dan	PROPN
ijtc-476	292	6	r&d	r&d	PROPN
ijtc-476	292	7	(	(	PUNCT
ijtc-476	292	8	i	i	NOUN
ijtc-476	292	9	)	)	PUNCT
ijtc-476	292	10	.	.	PUNCT
ijtc-476	293	1	alfabeta	alfabeta	PROPN
ijtc-476	293	2	.	.	PUNCT
ijtc-476	294	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-476	294	2	sukhwani	sukhwani	PROPN
ijtc-476	294	3	,	,	PUNCT
ijtc-476	294	4	v.	v.	ADV
ijtc-476	294	5	,	,	PUNCT
ijtc-476	294	6	napitupulu	napitupulu	PROPN
ijtc-476	294	7	,	,	PUNCT
ijtc-476	294	8	h.	h.	PROPN
ijtc-476	294	9	,	,	PUNCT
ijtc-476	294	10	jingnan	jingnan	PROPN
ijtc-476	294	11	,	,	PUNCT
ijtc-476	294	12	d.	d.	PROPN
ijtc-476	294	13	,	,	PUNCT
ijtc-476	294	14	yamaji	yamaji	PROPN
ijtc-476	294	15	,	,	PUNCT
ijtc-476	294	16	m.	m.	NOUN
ijtc-476	294	17	,	,	PUNCT
ijtc-476	294	18	&	&	CCONJ
ijtc-476	294	19	shaw	shaw	PROPN
ijtc-476	294	20	,	,	PUNCT
ijtc-476	294	21	r.	r.	PROPN
ijtc-476	294	22	(	(	PUNCT
ijtc-476	294	23	2021	2021	NUM
ijtc-476	294	24	)	)	PUNCT
ijtc-476	294	25	.	.	PUNCT
ijtc-476	295	1	enhancing	enhance	VERB
ijtc-476	295	2	cultural	cultural	ADJ
ijtc-476	295	3	adequacy	adequacy	NOUN
ijtc-476	295	4	in	in	ADP
ijtc-476	295	5	post	post	ADJ
ijtc-476	295	6	-	-	ADJ
ijtc-476	295	7	disaster	disaster	ADJ
ijtc-476	295	8	temporary	temporary	ADJ
ijtc-476	295	9	housing	housing	NOUN
ijtc-476	295	10	.	.	PUNCT
ijtc-476	296	1	progress	progress	NOUN
ijtc-476	296	2	in	in	ADP
ijtc-476	296	3	disaster	disaster	NOUN
ijtc-476	296	4	science	science	NOUN
ijtc-476	296	5	,	,	PUNCT
ijtc-476	296	6	11	11	NUM
ijtc-476	296	7	,	,	PUNCT
ijtc-476	296	8	100186	100186	NUM
ijtc-476	296	9	.	.	PUNCT
ijtc-476	297	1	https://doi.org/10.1016/j.pdisas.2021.100186	https://doi.org/10.1016/j.pdisas.2021.100186	ADJ
ijtc-476	297	2	tibulca	tibulca	NOUN
ijtc-476	297	3	,	,	PUNCT
ijtc-476	297	4	i.-l	i.-l	NOUN
ijtc-476	297	5	.	.	PUNCT
ijtc-476	298	1	(	(	PUNCT
ijtc-476	298	2	2021	2021	NUM
ijtc-476	298	3	)	)	PUNCT
ijtc-476	298	4	.	.	PUNCT
ijtc-476	299	1	the	the	DET
ijtc-476	299	2	impact	impact	NOUN
ijtc-476	299	3	of	of	ADP
ijtc-476	299	4	the	the	DET
ijtc-476	299	5	covid-19	covid-19	PROPN
ijtc-476	299	6	pandemic	pandemic	NOUN
ijtc-476	299	7	on	on	ADP
ijtc-476	299	8	tax	tax	NOUN
ijtc-476	299	9	revenues	revenue	NOUN
ijtc-476	299	10	in	in	ADP
ijtc-476	299	11	the	the	DET
ijtc-476	299	12	eu	eu	PROPN
ijtc-476	299	13	.	.	PUNCT
ijtc-476	299	14	economic	economic	ADJ
ijtc-476	299	15	research	research	NOUN
ijtc-476	299	16	-	-	PUNCT
ijtc-476	299	17	ekonomska	ekonomska	ADJ
ijtc-476	299	18	istraživanja	istraživanja	NOUN
ijtc-476	299	19	,	,	PUNCT
ijtc-476	299	20	1–18	1–18	PROPN
ijtc-476	299	21	.	.	PUNCT
ijtc-476	300	1	https://doi.org/10.1080/1331677x.2021.1954967	https://doi.org/10.1080/1331677x.2021.1954967	ADV
ijtc-476	300	2	tripon	tripon	ADV
ijtc-476	300	3	,	,	PUNCT
ijtc-476	300	4	a.	a.	NOUN
ijtc-476	300	5	(	(	PUNCT
ijtc-476	300	6	2015	2015	NUM
ijtc-476	300	7	)	)	PUNCT
ijtc-476	300	8	.	.	PUNCT
ijtc-476	301	1	requirements	requirement	NOUN
ijtc-476	301	2	on	on	ADP
ijtc-476	301	3	organizational	organizational	ADJ
ijtc-476	301	4	encouragement	encouragement	NOUN
ijtc-476	301	5	and	and	CCONJ
ijtc-476	301	6	resources	resource	NOUN
ijtc-476	301	7	for	for	ADP
ijtc-476	301	8	the	the	DET
ijtc-476	301	9	development	development	NOUN
ijtc-476	301	10	of	of	ADP
ijtc-476	301	11	entrepreneurial	entrepreneurial	ADJ
ijtc-476	301	12	creativity	creativity	NOUN
ijtc-476	301	13	in	in	ADP
ijtc-476	301	14	a	a	DET
ijtc-476	301	15	glocal	glocal	ADJ
ijtc-476	301	16	social	social	ADJ
ijtc-476	301	17	–	–	PUNCT
ijtc-476	301	18	ecological	ecological	ADJ
ijtc-476	301	19	system	system	NOUN
ijtc-476	301	20	case	case	NOUN
ijtc-476	301	21	study	study	NOUN
ijtc-476	301	22	.	.	PUNCT
ijtc-476	302	1	procedia	procedia	NOUN
ijtc-476	302	2	economics	economic	NOUN
ijtc-476	302	3	and	and	CCONJ
ijtc-476	302	4	finance	finance	NOUN
ijtc-476	302	5	,	,	PUNCT
ijtc-476	302	6	32	32	NUM
ijtc-476	302	7	,	,	PUNCT
ijtc-476	302	8	906–913	906–913	NUM
ijtc-476	302	9	.	.	PUNCT
ijtc-476	303	1	https://doi.org/10.1016/s22125671(15)01543-9	https://doi.org/10.1016/s22125671(15)01543-9	ADJ
ijtc-476	303	2	voronov	voronov	NOUN
ijtc-476	303	3	,	,	PUNCT
ijtc-476	303	4	m.	m.	NOUN
ijtc-476	303	5	,	,	PUNCT
ijtc-476	303	6	chasovskykh	chasovskykh	ADJ
ijtc-476	303	7	,	,	PUNCT
ijtc-476	303	8	v.	v.	ADV
ijtc-476	303	9	,	,	PUNCT
ijtc-476	303	10	popov	popov	PROPN
ijtc-476	303	11	,	,	PUNCT
ijtc-476	303	12	v.	v.	ADV
ijtc-476	303	13	,	,	PUNCT
ijtc-476	303	14	anyanova	anyanova	PROPN
ijtc-476	303	15	,	,	PUNCT
ijtc-476	303	16	e.	e.	PROPN
ijtc-476	303	17	,	,	PUNCT
ijtc-476	303	18	&	&	CCONJ
ijtc-476	303	19	krainova	krainova	PROPN
ijtc-476	303	20	,	,	PUNCT
ijtc-476	303	21	t.	t.	PROPN
ijtc-476	303	22	(	(	PUNCT
ijtc-476	303	23	2015	2015	NUM
ijtc-476	303	24	)	)	PUNCT
ijtc-476	303	25	.	.	PUNCT
ijtc-476	304	1	effectiveness	effectiveness	NOUN
ijtc-476	304	2	research	research	NOUN
ijtc-476	304	3	of	of	ADP
ijtc-476	304	4	the	the	DET
ijtc-476	304	5	new	new	ADJ
ijtc-476	304	6	learning	learning	NOUN
ijtc-476	304	7	elements	element	NOUN
ijtc-476	304	8	,	,	PUNCT
ijtc-476	304	9	initiated	initiate	VERB
ijtc-476	304	10	by	by	ADP
ijtc-476	304	11	the	the	DET
ijtc-476	304	12	change	change	NOUN
ijtc-476	304	13	to	to	ADP
ijtc-476	304	14	competency	competency	NOUN
ijtc-476	304	15	-	-	PUNCT
ijtc-476	304	16	based	base	VERB
ijtc-476	304	17	education	education	NOUN
ijtc-476	304	18	model	model	NOUN
ijtc-476	304	19	in	in	ADP
ijtc-476	304	20	russia	russia	PROPN
ijtc-476	304	21	.	.	PUNCT
ijtc-476	305	1	procedia	procedia	PROPN
ijtc-476	305	2	social	social	ADJ
ijtc-476	305	3	and	and	CCONJ
ijtc-476	305	4	behavioral	behavioral	ADJ
ijtc-476	305	5	sciences	science	NOUN
ijtc-476	305	6	,	,	PUNCT
ijtc-476	305	7	214	214	NUM
ijtc-476	305	8	,	,	PUNCT
ijtc-476	305	9	758–768	758–768	NUM
ijtc-476	305	10	.	.	PUNCT
ijtc-476	306	1	https://doi.org/10.1016/j.sbspro.2015.11.712	https://doi.org/10.1016/j.sbspro.2015.11.712	PROPN
ijtc-476	306	2	wan	wan	PROPN
ijtc-476	306	3	,	,	PUNCT
ijtc-476	306	4	q.	q.	PROPN
ijtc-476	306	5	,	,	PUNCT
ijtc-476	306	6	chen	chen	PROPN
ijtc-476	306	7	,	,	PUNCT
ijtc-476	306	8	j.	j.	PROPN
ijtc-476	306	9	,	,	PUNCT
ijtc-476	306	10	yao	yao	PROPN
ijtc-476	306	11	,	,	PUNCT
ijtc-476	306	12	z.	z.	PROPN
ijtc-476	306	13	,	,	PUNCT
ijtc-476	306	14	&	&	CCONJ
ijtc-476	306	15	yuan	yuan	PROPN
ijtc-476	306	16	,	,	PUNCT
ijtc-476	306	17	l.	l.	PROPN
ijtc-476	306	18	(	(	PUNCT
ijtc-476	306	19	2022	2022	NUM
ijtc-476	306	20	)	)	PUNCT
ijtc-476	306	21	.	.	PUNCT
ijtc-476	307	1	preferential	preferential	ADJ
ijtc-476	307	2	tax	tax	NOUN
ijtc-476	307	3	policy	policy	NOUN
ijtc-476	307	4	and	and	CCONJ
ijtc-476	307	5	r&d	r&d	NOUN
ijtc-476	307	6	personnel	personnel	NOUN
ijtc-476	307	7	flow	flow	NOUN
ijtc-476	307	8	for	for	ADP
ijtc-476	307	9	technological	technological	ADJ
ijtc-476	307	10	innovation	innovation	NOUN
ijtc-476	307	11	efficiency	efficiency	NOUN
ijtc-476	307	12	of	of	ADP
ijtc-476	307	13	china	china	PROPN
ijtc-476	307	14	’s	’s	PART
ijtc-476	307	15	high	high	ADJ
ijtc-476	307	16	-	-	PUNCT
ijtc-476	307	17	tech	tech	NOUN
ijtc-476	307	18	industry	industry	NOUN
ijtc-476	307	19	in	in	ADP
ijtc-476	307	20	an	an	DET
ijtc-476	307	21	emerging	emerge	VERB
ijtc-476	307	22	economy	economy	NOUN
ijtc-476	307	23	.	.	PUNCT
ijtc-476	308	1	technological	technological	ADJ
ijtc-476	308	2	forecasting	forecasting	NOUN
ijtc-476	308	3	and	and	CCONJ
ijtc-476	308	4	social	social	ADJ
ijtc-476	308	5	change	change	NOUN
ijtc-476	308	6	,	,	PUNCT
ijtc-476	308	7	174	174	NUM
ijtc-476	308	8	,	,	PUNCT
ijtc-476	308	9	121228	121228	NUM
ijtc-476	308	10	.	.	PUNCT
ijtc-476	309	1	https://doi.org/10.1016/j.techfore.2021.121228	https://doi.org/10.1016/j.techfore.2021.121228	PROPN
ijtc-476	309	2	wantasen	wantasen	PROPN
ijtc-476	309	3	,	,	PUNCT
ijtc-476	309	4	m.	m.	NOUN
ijtc-476	309	5	a.	a.	PROPN
ijtc-476	309	6	,	,	PUNCT
ijtc-476	309	7	sondakh	sondakh	PROPN
ijtc-476	309	8	,	,	PUNCT
ijtc-476	309	9	j.	j.	PROPN
ijtc-476	309	10	j.	j.	PROPN
ijtc-476	309	11	,	,	PUNCT
ijtc-476	309	12	&	&	CCONJ
ijtc-476	309	13	suwetja	suwetja	PROPN
ijtc-476	309	14	,	,	PUNCT
ijtc-476	309	15	i.	i.	PROPN
ijtc-476	309	16	g.	g.	PROPN
ijtc-476	309	17	(	(	PUNCT
ijtc-476	309	18	2021	2021	NUM
ijtc-476	309	19	)	)	PUNCT
ijtc-476	309	20	.	.	PUNCT
ijtc-476	310	1	analisis	analisis	NOUN
ijtc-476	310	2	penerimaan	penerimaan	VERB
ijtc-476	310	3	pajak	pajak	PROPN
ijtc-476	310	4	sebelum	sebelum	PROPN
ijtc-476	310	5	dan	dan	PROPN
ijtc-476	310	6	sesudah	sesudah	PROPN
ijtc-476	310	7	adanya	adanya	PROPN
ijtc-476	310	8	insentif	insentif	PROPN
ijtc-476	310	9	pajak	pajak	PROPN
ijtc-476	310	10	bagi	bagi	PROPN
ijtc-476	310	11	wajib	wajib	PROPN
ijtc-476	310	12	pajak	pajak	PROPN
ijtc-476	310	13	yang	yang	PROPN
ijtc-476	310	14	terdampak	terdampak	PROPN
ijtc-476	310	15	covid-19	covid-19	PROPN
ijtc-476	310	16	selama	selama	PROPN
ijtc-476	310	17	masa	masa	PROPN
ijtc-476	310	18	pandemi	pandemi	ADP
ijtc-476	310	19	pada	pada	PROPN
ijtc-476	310	20	kpp	kpp	PROPN
ijtc-476	310	21	pratama	pratama	PROPN
ijtc-476	310	22	manado	manado	PROPN
ijtc-476	310	23	.	.	PUNCT
ijtc-476	311	1	going	go	VERB
ijtc-476	311	2	concern	concern	NOUN
ijtc-476	311	3	 	 	SPACE
ijtc-476	311	4	:	:	PUNCT
ijtc-476	311	5	jurnal	jurnal	PROPN
ijtc-476	311	6	riset	riset	PROPN
ijtc-476	311	7	akuntansi	akuntansi	PROPN
ijtc-476	311	8	,	,	PUNCT
ijtc-476	311	9	16(4	16(4	PROPN
ijtc-476	311	10	)	)	PUNCT
ijtc-476	311	11	,	,	PUNCT
ijtc-476	311	12	387–397	387–397	NUM
ijtc-476	311	13	.	.	PUNCT
ijtc-476	312	1	evaluation	evaluation	NOUN
ijtc-476	312	2	of	of	ADP
ijtc-476	312	3	the	the	DET
ijtc-476	312	4	implementation	implementation	NOUN
ijtc-476	312	5	of	of	ADP
ijtc-476	312	6	tax	tax	NOUN
ijtc-476	312	7	incentive	incentive	NOUN
ijtc-476	312	8	policy	policy	NOUN
ijtc-476	312	9	for	for	ADP
ijtc-476	312	10	small	small	ADJ
ijtc-476	312	11	and	and	CCONJ
ijtc-476	312	12	medium	medium	ADJ
ijtc-476	312	13	enterprises	enterprise	NOUN
ijtc-476	312	14	affected	affect	VERB
ijtc-476	312	15	by	by	ADP
ijtc-476	312	16	the	the	DET
ijtc-476	312	17	covid-19	covid-19	PROPN
ijtc-476	312	18	pandemic	pandemic	NOUN
ijtc-476	312	19	at	at	ADP
ijtc-476	312	20	the	the	DET
ijtc-476	312	21	tax	tax	NOUN
ijtc-476	312	22	service	service	NOUN
ijtc-476	312	23	office	office	NOUN
ijtc-476	312	24	pratama	pratama	NOUN
ijtc-476	312	25	koja	koja	PROPN
ijtc-476	312	26	utara	utara	PROPN
ijtc-476	312	27	jakarta	jakarta	PROPN
ijtc-476	312	28	wulandari	wulandari	PROPN
ijtc-476	312	29	,	,	PUNCT
ijtc-476	312	30	teron	teron	PROPN
ijtc-476	312	31	,	,	PUNCT
ijtc-476	312	32	agustina	agustina	PROPN
ijtc-476	312	33	,	,	PUNCT
ijtc-476	312	34	and	and	CCONJ
ijtc-476	312	35	rofiyanti	rofiyanti	VERB
ijtc-476	312	36	225	225	NUM
ijtc-476	312	37	|	|	CCONJ
ijtc-476	312	38	ilomata	ilomata	PROPN
ijtc-476	312	39	international	international	ADJ
ijtc-476	312	40	journal	journal	NOUN
ijtc-476	312	41	of	of	ADP
ijtc-476	312	42	tax	tax	PROPN
ijtc-476	312	43	&	&	CCONJ
ijtc-476	312	44	accounting	accounting	PROPN
ijtc-476	312	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-476	312	46	https://doi.org/https://doi.org/10.32400/gc.16.4.37587.2021	https://doi.org/https://doi.org/10.32400/gc.16.4.37587.2021	PROPN
ijtc-476	312	47	wardana	wardana	PROPN
ijtc-476	312	48	,	,	PUNCT
ijtc-476	312	49	a.	a.	PROPN
ijtc-476	312	50	b.	b.	PROPN
ijtc-476	312	51	(	(	PUNCT
ijtc-476	312	52	2021	2021	NUM
ijtc-476	312	53	)	)	PUNCT
ijtc-476	312	54	.	.	PUNCT
ijtc-476	313	1	menakar	menakar	NOUN
ijtc-476	313	2	keadilan	keadilan	PROPN
ijtc-476	313	3	pajak	pajak	PROPN
ijtc-476	313	4	penghasilan	penghasilan	PROPN
ijtc-476	313	5	dan	dan	PROPN
ijtc-476	313	6	insentif	insentif	PROPN
ijtc-476	313	7	bagi	bagi	PROPN
ijtc-476	313	8	umkm	umkm	PROPN
ijtc-476	313	9	di	di	PROPN
ijtc-476	313	10	masa	masa	PROPN
ijtc-476	313	11	pandemi	pandemi	ADP
ijtc-476	313	12	covid-19	covid-19	PROPN
ijtc-476	313	13	.	.	PUNCT
ijtc-476	314	1	jurnal	jurnal	PROPN
ijtc-476	314	2	pajak	pajak	PROPN
ijtc-476	314	3	indonesia	indonesia	PROPN
ijtc-476	314	4	,	,	PUNCT
ijtc-476	314	5	5(2	5(2	NUM
ijtc-476	314	6	)	)	PUNCT
ijtc-476	314	7	,	,	PUNCT
ijtc-476	314	8	192–205	192–205	NUM
ijtc-476	314	9	.	.	PUNCT
ijtc-476	315	1	https://jurnal.pknstan.ac.id/index.php/jpi/article/download/1406/731/5941	https://jurnal.pknstan.ac.id/index.php/jpi/article/download/1406/731/5941	PROPN
ijtc-476	315	2	yang	yang	PROPN
ijtc-476	315	3	,	,	PUNCT
ijtc-476	315	4	m.	m.	NOUN
ijtc-476	315	5	,	,	PUNCT
ijtc-476	315	6	hong	hong	PROPN
ijtc-476	315	7	,	,	PUNCT
ijtc-476	315	8	y.	y.	PROPN
ijtc-476	315	9	,	,	PUNCT
ijtc-476	315	10	&	&	CCONJ
ijtc-476	315	11	yang	yang	PROPN
ijtc-476	315	12	,	,	PUNCT
ijtc-476	315	13	f.	f.	PROPN
ijtc-476	315	14	(	(	PUNCT
ijtc-476	315	15	2022	2022	NUM
ijtc-476	315	16	)	)	PUNCT
ijtc-476	315	17	.	.	PUNCT
ijtc-476	316	1	the	the	DET
ijtc-476	316	2	effects	effect	NOUN
ijtc-476	316	3	of	of	ADP
ijtc-476	316	4	mandatory	mandatory	ADJ
ijtc-476	316	5	energy	energy	NOUN
ijtc-476	316	6	efficiency	efficiency	NOUN
ijtc-476	316	7	policy	policy	NOUN
ijtc-476	316	8	on	on	ADP
ijtc-476	316	9	resource	resource	NOUN
ijtc-476	316	10	allocation	allocation	NOUN
ijtc-476	316	11	efficiency	efficiency	NOUN
ijtc-476	316	12	:	:	PUNCT
ijtc-476	316	13	evidence	evidence	NOUN
ijtc-476	316	14	from	from	ADP
ijtc-476	316	15	chinese	chinese	ADJ
ijtc-476	316	16	industrial	industrial	ADJ
ijtc-476	316	17	sector	sector	NOUN
ijtc-476	316	18	.	.	PUNCT
ijtc-476	317	1	economic	economic	ADJ
ijtc-476	317	2	analysis	analysis	NOUN
ijtc-476	317	3	and	and	CCONJ
ijtc-476	317	4	policy	policy	NOUN
ijtc-476	317	5	,	,	PUNCT
ijtc-476	317	6	73	73	NUM
ijtc-476	317	7	,	,	PUNCT
ijtc-476	317	8	513–524	513–524	NUM
ijtc-476	317	9	.	.	PUNCT
ijtc-476	318	1	https://doi.org/10.1016/j.eap.2021.11.012	https://doi.org/10.1016/j.eap.2021.11.012	PROPN
ijtc-476	318	2	zapata	zapata	PROPN
ijtc-476	318	3	,	,	PUNCT
ijtc-476	318	4	s.	s.	PROPN
ijtc-476	318	5	,	,	PUNCT
ijtc-476	318	6	castaneda	castaneda	PROPN
ijtc-476	318	7	,	,	PUNCT
ijtc-476	318	8	m.	m.	NOUN
ijtc-476	318	9	,	,	PUNCT
ijtc-476	318	10	aristizabal	aristizabal	PROPN
ijtc-476	318	11	,	,	PUNCT
ijtc-476	318	12	a.	a.	PROPN
ijtc-476	318	13	j.	j.	PROPN
ijtc-476	318	14	,	,	PUNCT
ijtc-476	318	15	&	&	CCONJ
ijtc-476	318	16	dyner	dyner	PROPN
ijtc-476	318	17	,	,	PUNCT
ijtc-476	318	18	i.	i.	NOUN
ijtc-476	318	19	(	(	PUNCT
ijtc-476	318	20	2022	2022	NUM
ijtc-476	318	21	)	)	PUNCT
ijtc-476	318	22	.	.	PUNCT
ijtc-476	319	1	renewables	renewable	NOUN
ijtc-476	319	2	for	for	ADP
ijtc-476	319	3	supporting	support	VERB
ijtc-476	319	4	supply	supply	NOUN
ijtc-476	319	5	adequacy	adequacy	NOUN
ijtc-476	319	6	in	in	ADP
ijtc-476	319	7	colombia	colombia	PROPN
ijtc-476	319	8	.	.	PUNCT
ijtc-476	320	1	energy	energy	NOUN
ijtc-476	320	2	,	,	PUNCT
ijtc-476	320	3	239	239	NUM
ijtc-476	320	4	,	,	PUNCT
ijtc-476	320	5	122157	122157	NUM
ijtc-476	320	6	.	.	PUNCT
ijtc-476	321	1	https://doi.org/10.1016/j.energy.2021.122157	https://doi.org/10.1016/j.energy.2021.122157	PROPN
ijtc-476	321	2	zhang	zhang	PROPN
ijtc-476	321	3	,	,	PUNCT
ijtc-476	321	4	j.	j.	PROPN
ijtc-476	321	5	,	,	PUNCT
ijtc-476	321	6	luo	luo	PROPN
ijtc-476	321	7	,	,	PUNCT
ijtc-476	321	8	y.	y.	PROPN
ijtc-476	321	9	,	,	PUNCT
ijtc-476	321	10	&	&	CCONJ
ijtc-476	321	11	ding	ding	PROPN
ijtc-476	321	12	,	,	PUNCT
ijtc-476	321	13	x.	x.	NOUN
ijtc-476	321	14	(	(	PUNCT
ijtc-476	321	15	2022	2022	NUM
ijtc-476	321	16	)	)	PUNCT
ijtc-476	321	17	.	.	PUNCT
ijtc-476	322	1	can	can	AUX
ijtc-476	322	2	green	green	VERB
ijtc-476	322	3	credit	credit	NOUN
ijtc-476	322	4	policy	policy	NOUN
ijtc-476	322	5	improve	improve	VERB
ijtc-476	322	6	the	the	DET
ijtc-476	322	7	overseas	overseas	ADJ
ijtc-476	322	8	investment	investment	NOUN
ijtc-476	322	9	efficiency	efficiency	NOUN
ijtc-476	322	10	of	of	ADP
ijtc-476	322	11	enterprises	enterprise	NOUN
ijtc-476	322	12	in	in	ADP
ijtc-476	322	13	china	china	PROPN
ijtc-476	322	14	?	?	PUNCT
ijtc-476	323	1	journal	journal	PROPN
ijtc-476	323	2	of	of	ADP
ijtc-476	323	3	cleaner	clean	ADJ
ijtc-476	323	4	production	production	NOUN
ijtc-476	323	5	,	,	PUNCT
ijtc-476	323	6	340	340	NUM
ijtc-476	323	7	,	,	PUNCT
ijtc-476	323	8	130785	130785	NUM
ijtc-476	323	9	.	.	PUNCT
ijtc-476	324	1	https://doi.org/10.1016/j.jclepro.2022.130785	https://doi.org/10.1016/j.jclepro.2022.130785	PROPN