id	sid	tid	token	lemma	pos
ijtc-501	1	1	the	the	DET
ijtc-501	1	2	illomata	illomata	PROPN
ijtc-501	1	3	international	international	PROPN
ijtc-501	1	4	journal	journal	PROPN
ijtc-501	1	5	of	of	ADP
ijtc-501	1	6	management	management	NOUN
ijtc-501	1	7	ilomata	ilomata	PROPN
ijtc-501	1	8	international	international	ADJ
ijtc-501	1	9	journal	journal	NOUN
ijtc-501	1	10	of	of	ADP
ijtc-501	1	11	tax	tax	PROPN
ijtc-501	1	12	&	&	CCONJ
ijtc-501	1	13	accounting	account	VERB
ijtc-501	1	14	p	p	PROPN
ijtc-501	1	15	-	-	PUNCT
ijtc-501	1	16	issn	issn	NOUN
ijtc-501	1	17	:	:	PUNCT
ijtc-501	1	18	2714	2714	NUM
ijtc-501	1	19	-	-	SYM
ijtc-501	1	20	9838	9838	NUM
ijtc-501	1	21	;	;	PUNCT
ijtc-501	1	22	e	e	X
ijtc-501	1	23	-	-	PUNCT
ijtc-501	1	24	issn	issn	NOUN
ijtc-501	1	25	:	:	PUNCT
ijtc-501	1	26	2714	2714	NUM
ijtc-501	1	27	-	-	SYM
ijtc-501	1	28	9846	9846	NUM
ijtc-501	1	29	volume	volume	NOUN
ijtc-501	1	30	3	3	NUM
ijtc-501	1	31	,	,	PUNCT
ijtc-501	1	32	issue	issue	NOUN
ijtc-501	1	33	3	3	NUM
ijtc-501	1	34	july	july	PROPN
ijtc-501	1	35	2022	2022	NUM
ijtc-501	1	36	page	page	NOUN
ijtc-501	2	1	no	no	NOUN
ijtc-501	2	2	.	.	NOUN
ijtc-501	3	1	258	258	NUM
ijtc-501	3	2	-	-	SYM
ijtc-501	3	3	271	271	NUM
ijtc-501	3	4	258|	258|	NUM
ijtc-501	3	5	ilomata	ilomata	NOUN
ijtc-501	3	6	international	international	ADJ
ijtc-501	3	7	journal	journal	NOUN
ijtc-501	3	8	of	of	ADP
ijtc-501	3	9	tax	tax	PROPN
ijtc-501	3	10	&	&	CCONJ
ijtc-501	3	11	accounting	accounting	PROPN
ijtc-501	3	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-501	3	13	the	the	DET
ijtc-501	3	14	effectiveness	effectiveness	NOUN
ijtc-501	3	15	of	of	ADP
ijtc-501	3	16	tax	tax	NOUN
ijtc-501	3	17	audit	audit	NOUN
ijtc-501	3	18	as	as	ADP
ijtc-501	3	19	a	a	DET
ijtc-501	3	20	self	self	NOUN
ijtc-501	3	21	assessment	assessment	NOUN
ijtc-501	3	22	system	system	NOUN
ijtc-501	3	23	supervision	supervision	NOUN
ijtc-501	3	24	measures	measure	NOUN
ijtc-501	3	25	and	and	CCONJ
ijtc-501	3	26	tax	tax	NOUN
ijtc-501	3	27	revenue	revenue	NOUN
ijtc-501	3	28	support	support	NOUN
ijtc-501	3	29	(	(	PUNCT
ijtc-501	3	30	study	study	VERB
ijtc-501	3	31	at	at	ADP
ijtc-501	3	32	the	the	DET
ijtc-501	3	33	large	large	ADJ
ijtc-501	3	34	tax	tax	NOUN
ijtc-501	3	35	office	office	NOUN
ijtc-501	3	36	4	4	NUM
ijtc-501	3	37	)	)	PUNCT
ijtc-501	3	38	dian	dian	ADJ
ijtc-501	3	39	wahyudin1	wahyudin1	NOUN
ijtc-501	3	40	,	,	PUNCT
ijtc-501	3	41	indriani	indriani	NOUN
ijtc-501	3	42	rahayuning	rahayune	VERB
ijtc-501	3	43	tyas2	tyas2	PROPN
ijtc-501	3	44	,	,	PUNCT
ijtc-501	3	45	anwar	anwar	PROPN
ijtc-501	3	46	atmojo3	atmojo3	PROPN
ijtc-501	3	47	,	,	PUNCT
ijtc-501	3	48	iin	iin	NOUN
ijtc-501	3	49	andrayanti4	andrayanti4	NOUN
ijtc-501	3	50	,	,	PUNCT
ijtc-501	3	51	faizah	faizah	PROPN
ijtc-501	3	52	julina5	julina5	PROPN
ijtc-501	3	53	12345institut	12345institut	NUM
ijtc-501	3	54	ilmu	ilmu	PROPN
ijtc-501	3	55	sosial	sosial	PROPN
ijtc-501	3	56	dan	dan	PROPN
ijtc-501	3	57	manajemen	manajemen	PROPN
ijtc-501	3	58	stiami	stiami	PROPN
ijtc-501	3	59	,	,	PUNCT
ijtc-501	3	60	indonesia	indonesia	PROPN
ijtc-501	3	61	correspondent	correspondent	NOUN
ijtc-501	3	62	:	:	PUNCT
ijtc-501	3	63	zahidah181011@gmail.com	zahidah181011@gmail.com	NUM
ijtc-501	3	64	received	receive	VERB
ijtc-501	3	65	:	:	PUNCT
ijtc-501	3	66	june	june	PROPN
ijtc-501	3	67	5	5	NUM
ijtc-501	3	68	,	,	PUNCT
ijtc-501	3	69	2022	2022	NUM
ijtc-501	3	70	accepted	accept	VERB
ijtc-501	3	71	:	:	PUNCT
ijtc-501	3	72	july	july	PROPN
ijtc-501	3	73	15	15	NUM
ijtc-501	3	74	,	,	PUNCT
ijtc-501	3	75	2022	2022	NUM
ijtc-501	3	76	published	publish	VERB
ijtc-501	3	77	:	:	PUNCT
ijtc-501	3	78	july	july	PROPN
ijtc-501	3	79	31	31	NUM
ijtc-501	3	80	,	,	PUNCT
ijtc-501	3	81	2022	2022	NUM
ijtc-501	3	82	citation	citation	NOUN
ijtc-501	3	83	:	:	PUNCT
ijtc-501	3	84	wahyudin	wahyudin	NOUN
ijtc-501	3	85	,	,	PUNCT
ijtc-501	3	86	d.	d.	PROPN
ijtc-501	3	87	,	,	PUNCT
ijtc-501	3	88	tyas	tyas	PROPN
ijtc-501	3	89	,	,	PUNCT
ijtc-501	3	90	i.r	i.r	PROPN
ijtc-501	3	91	.	.	PROPN
ijtc-501	3	92	,	,	PUNCT
ijtc-501	3	93	atmojo	atmojo	PROPN
ijtc-501	3	94	,	,	PUNCT
ijtc-501	3	95	a.	a.	NOUN
ijtc-501	3	96	,	,	PUNCT
ijtc-501	3	97	andrayanti	andrayanti	PROPN
ijtc-501	3	98	,	,	PUNCT
ijtc-501	3	99	i.	i.	PROPN
ijtc-501	3	100	,	,	PUNCT
ijtc-501	3	101	juliana	juliana	PROPN
ijtc-501	3	102	,	,	PUNCT
ijtc-501	3	103	f(2022	f(2022	PROPN
ijtc-501	3	104	)	)	PUNCT
ijtc-501	3	105	.	.	PUNCT
ijtc-501	4	1	the	the	DET
ijtc-501	4	2	effectiveness	effectiveness	NOUN
ijtc-501	4	3	of	of	ADP
ijtc-501	4	4	tax	tax	NOUN
ijtc-501	4	5	audit	audit	NOUN
ijtc-501	4	6	as	as	ADP
ijtc-501	4	7	a	a	DET
ijtc-501	4	8	self	self	NOUN
ijtc-501	4	9	assessment	assessment	NOUN
ijtc-501	4	10	system	system	NOUN
ijtc-501	4	11	supervision	supervision	NOUN
ijtc-501	4	12	measures	measure	NOUN
ijtc-501	4	13	and	and	CCONJ
ijtc-501	4	14	tax	tax	NOUN
ijtc-501	4	15	revenue	revenue	NOUN
ijtc-501	4	16	support	support	NOUN
ijtc-501	4	17	(	(	PUNCT
ijtc-501	4	18	study	study	VERB
ijtc-501	4	19	at	at	ADP
ijtc-501	4	20	the	the	DET
ijtc-501	4	21	large	large	ADJ
ijtc-501	4	22	tax	tax	NOUN
ijtc-501	4	23	office	office	NOUN
ijtc-501	4	24	4	4	NUM
ijtc-501	4	25	)	)	PUNCT
ijtc-501	4	26	.	.	PUNCT
ijtc-501	5	1	ilomata	ilomata	PROPN
ijtc-501	5	2	international	international	ADJ
ijtc-501	5	3	journal	journal	PROPN
ijtc-501	5	4	of	of	ADP
ijtc-501	5	5	tax	tax	PROPN
ijtc-501	5	6	&	&	CCONJ
ijtc-501	5	7	accounting	accounting	PROPN
ijtc-501	5	8	,	,	PUNCT
ijtc-501	5	9	3(3	3(3	NUM
ijtc-501	5	10	)	)	PUNCT
ijtc-501	5	11	,	,	PUNCT
ijtc-501	5	12	258	258	NUM
ijtc-501	5	13	-	-	SYM
ijtc-501	5	14	271	271	NUM
ijtc-501	5	15	.	.	PUNCT
ijtc-501	5	16	https://doi.org/10.52728/ijtc.v3i3.501	https://doi.org/10.52728/ijtc.v3i3.501	VERB
ijtc-501	5	17	abstract	abstract	NOUN
ijtc-501	5	18	:	:	PUNCT
ijtc-501	5	19	the	the	DET
ijtc-501	5	20	level	level	NOUN
ijtc-501	5	21	of	of	ADP
ijtc-501	5	22	formal	formal	ADJ
ijtc-501	5	23	taxpayer	taxpayer	NOUN
ijtc-501	5	24	compliance	compliance	NOUN
ijtc-501	5	25	is	be	AUX
ijtc-501	5	26	still	still	ADV
ijtc-501	5	27	not	not	PART
ijtc-501	5	28	satisfactory	satisfactory	ADJ
ijtc-501	5	29	if	if	SCONJ
ijtc-501	5	30	it	it	PRON
ijtc-501	5	31	is	be	AUX
ijtc-501	5	32	associated	associate	VERB
ijtc-501	5	33	with	with	ADP
ijtc-501	5	34	the	the	DET
ijtc-501	5	35	selfassessment	selfassessment	NOUN
ijtc-501	5	36	system	system	NOUN
ijtc-501	5	37	because	because	SCONJ
ijtc-501	5	38	there	there	PRON
ijtc-501	5	39	are	be	VERB
ijtc-501	5	40	still	still	ADV
ijtc-501	5	41	quite	quite	ADV
ijtc-501	5	42	high	high	ADJ
ijtc-501	5	43	gaps	gap	NOUN
ijtc-501	5	44	.	.	PUNCT
ijtc-501	6	1	for	for	ADP
ijtc-501	6	2	this	this	DET
ijtc-501	6	3	reason	reason	NOUN
ijtc-501	6	4	,	,	PUNCT
ijtc-501	6	5	it	it	PRON
ijtc-501	6	6	is	be	AUX
ijtc-501	6	7	necessary	necessary	ADJ
ijtc-501	6	8	to	to	PART
ijtc-501	6	9	carry	carry	VERB
ijtc-501	6	10	out	out	ADP
ijtc-501	6	11	a	a	DET
ijtc-501	6	12	tax	tax	NOUN
ijtc-501	6	13	audit	audit	NOUN
ijtc-501	6	14	as	as	ADP
ijtc-501	6	15	a	a	DET
ijtc-501	6	16	supervisory	supervisory	ADJ
ijtc-501	6	17	measure	measure	NOUN
ijtc-501	6	18	.	.	PUNCT
ijtc-501	7	1	through	through	ADP
ijtc-501	7	2	the	the	DET
ijtc-501	7	3	audit	audit	NOUN
ijtc-501	7	4	,	,	PUNCT
ijtc-501	7	5	it	it	PRON
ijtc-501	7	6	is	be	AUX
ijtc-501	7	7	hoped	hope	VERB
ijtc-501	7	8	that	that	SCONJ
ijtc-501	7	9	it	it	PRON
ijtc-501	7	10	will	will	AUX
ijtc-501	7	11	increase	increase	VERB
ijtc-501	7	12	the	the	DET
ijtc-501	7	13	awareness	awareness	NOUN
ijtc-501	7	14	of	of	ADP
ijtc-501	7	15	taxpayers	taxpayer	NOUN
ijtc-501	7	16	to	to	PART
ijtc-501	7	17	fulfil	fulfil	VERB
ijtc-501	7	18	their	their	PRON
ijtc-501	7	19	tax	tax	NOUN
ijtc-501	7	20	obligations	obligation	NOUN
ijtc-501	7	21	and	and	CCONJ
ijtc-501	7	22	increase	increase	VERB
ijtc-501	7	23	tax	tax	NOUN
ijtc-501	7	24	revenues	revenue	NOUN
ijtc-501	7	25	.	.	PUNCT
ijtc-501	8	1	this	this	DET
ijtc-501	8	2	study	study	NOUN
ijtc-501	8	3	uses	use	VERB
ijtc-501	8	4	a	a	DET
ijtc-501	8	5	descriptive	descriptive	ADJ
ijtc-501	8	6	qualitative	qualitative	ADJ
ijtc-501	8	7	approach	approach	NOUN
ijtc-501	8	8	with	with	ADP
ijtc-501	8	9	the	the	DET
ijtc-501	8	10	type	type	NOUN
ijtc-501	8	11	of	of	ADP
ijtc-501	8	12	case	case	NOUN
ijtc-501	8	13	study	study	NOUN
ijtc-501	8	14	.	.	PUNCT
ijtc-501	9	1	the	the	DET
ijtc-501	9	2	author	author	NOUN
ijtc-501	9	3	uses	use	VERB
ijtc-501	9	4	a	a	DET
ijtc-501	9	5	target	target	NOUN
ijtc-501	9	6	approach	approach	NOUN
ijtc-501	9	7	,	,	PUNCT
ijtc-501	9	8	a	a	DET
ijtc-501	9	9	source	source	NOUN
ijtc-501	9	10	approach	approach	NOUN
ijtc-501	9	11	and	and	CCONJ
ijtc-501	9	12	a	a	DET
ijtc-501	9	13	process	process	NOUN
ijtc-501	9	14	approach	approach	NOUN
ijtc-501	9	15	to	to	PART
ijtc-501	9	16	analyse	analyse	VERB
ijtc-501	9	17	the	the	DET
ijtc-501	9	18	effectiveness	effectiveness	NOUN
ijtc-501	9	19	of	of	ADP
ijtc-501	9	20	tax	tax	NOUN
ijtc-501	9	21	audits	audits	NOUN
ijtc-501	9	22	as	as	ADP
ijtc-501	9	23	an	an	DET
ijtc-501	9	24	act	act	NOUN
ijtc-501	9	25	of	of	ADP
ijtc-501	9	26	supervising	supervise	VERB
ijtc-501	9	27	the	the	DET
ijtc-501	9	28	self	self	NOUN
ijtc-501	9	29	-	-	PUNCT
ijtc-501	9	30	assessment	assessment	NOUN
ijtc-501	9	31	system	system	NOUN
ijtc-501	9	32	and	and	CCONJ
ijtc-501	9	33	supporting	support	VERB
ijtc-501	9	34	tax	tax	NOUN
ijtc-501	9	35	revenue	revenue	NOUN
ijtc-501	9	36	.	.	PUNCT
ijtc-501	10	1	the	the	DET
ijtc-501	10	2	results	result	NOUN
ijtc-501	10	3	of	of	ADP
ijtc-501	10	4	the	the	DET
ijtc-501	10	5	study	study	NOUN
ijtc-501	10	6	indicate	indicate	VERB
ijtc-501	10	7	that	that	SCONJ
ijtc-501	10	8	the	the	DET
ijtc-501	10	9	tax	tax	NOUN
ijtc-501	10	10	audit	audit	NOUN
ijtc-501	10	11	is	be	AUX
ijtc-501	10	12	quite	quite	ADV
ijtc-501	10	13	effective	effective	ADJ
ijtc-501	10	14	as	as	ADP
ijtc-501	10	15	an	an	DET
ijtc-501	10	16	act	act	NOUN
ijtc-501	10	17	of	of	ADP
ijtc-501	10	18	monitoring	monitor	VERB
ijtc-501	10	19	the	the	DET
ijtc-501	10	20	self	self	NOUN
ijtc-501	10	21	-	-	PUNCT
ijtc-501	10	22	assessment	assessment	NOUN
ijtc-501	10	23	system	system	NOUN
ijtc-501	10	24	.	.	PUNCT
ijtc-501	11	1	this	this	PRON
ijtc-501	11	2	is	be	AUX
ijtc-501	11	3	evidenced	evidence	VERB
ijtc-501	11	4	by	by	ADP
ijtc-501	11	5	a	a	DET
ijtc-501	11	6	change	change	NOUN
ijtc-501	11	7	in	in	ADP
ijtc-501	11	8	the	the	DET
ijtc-501	11	9	behaviour	behaviour	NOUN
ijtc-501	11	10	of	of	ADP
ijtc-501	11	11	the	the	DET
ijtc-501	11	12	taxpayers	taxpayer	NOUN
ijtc-501	11	13	who	who	PRON
ijtc-501	11	14	have	have	AUX
ijtc-501	11	15	been	be	AUX
ijtc-501	11	16	audited	audit	VERB
ijtc-501	11	17	.	.	PUNCT
ijtc-501	12	1	however	however	ADV
ijtc-501	12	2	,	,	PUNCT
ijtc-501	12	3	it	it	PRON
ijtc-501	12	4	is	be	AUX
ijtc-501	12	5	not	not	PART
ijtc-501	12	6	effective	effective	ADJ
ijtc-501	12	7	enough	enough	ADV
ijtc-501	12	8	to	to	PART
ijtc-501	12	9	support	support	VERB
ijtc-501	12	10	tax	tax	NOUN
ijtc-501	12	11	revenue	revenue	NOUN
ijtc-501	12	12	.	.	PUNCT
ijtc-501	13	1	the	the	DET
ijtc-501	13	2	inhibiting	inhibit	VERB
ijtc-501	13	3	factors	factor	NOUN
ijtc-501	13	4	include	include	VERB
ijtc-501	13	5	the	the	DET
ijtc-501	13	6	amount	amount	NOUN
ijtc-501	13	7	of	of	ADP
ijtc-501	13	8	data	datum	NOUN
ijtc-501	13	9	that	that	PRON
ijtc-501	13	10	must	must	AUX
ijtc-501	13	11	be	be	AUX
ijtc-501	13	12	processed	process	VERB
ijtc-501	13	13	and	and	CCONJ
ijtc-501	13	14	analysed	analyse	VERB
ijtc-501	13	15	,	,	PUNCT
ijtc-501	13	16	facilities	facility	NOUN
ijtc-501	13	17	and	and	CCONJ
ijtc-501	13	18	infrastructure	infrastructure	NOUN
ijtc-501	13	19	with	with	ADP
ijtc-501	13	20	limited	limited	ADJ
ijtc-501	13	21	capabilities	capability	NOUN
ijtc-501	13	22	.	.	PUNCT
ijtc-501	14	1	efforts	effort	NOUN
ijtc-501	14	2	have	have	AUX
ijtc-501	14	3	been	be	AUX
ijtc-501	14	4	made	make	VERB
ijtc-501	14	5	to	to	PART
ijtc-501	14	6	provide	provide	VERB
ijtc-501	14	7	infrastructure	infrastructure	NOUN
ijtc-501	14	8	,	,	PUNCT
ijtc-501	14	9	especially	especially	ADV
ijtc-501	14	10	computers	computer	NOUN
ijtc-501	14	11	,	,	PUNCT
ijtc-501	14	12	which	which	PRON
ijtc-501	14	13	can	can	AUX
ijtc-501	14	14	process	process	VERB
ijtc-501	14	15	and	and	CCONJ
ijtc-501	14	16	analyse	analyse	VERB
ijtc-501	14	17	large	large	ADJ
ijtc-501	14	18	amounts	amount	NOUN
ijtc-501	14	19	of	of	ADP
ijtc-501	14	20	data	datum	NOUN
ijtc-501	14	21	quickly	quickly	ADV
ijtc-501	14	22	,	,	PUNCT
ijtc-501	14	23	optimize	optimize	VERB
ijtc-501	14	24	data	datum	NOUN
ijtc-501	14	25	from	from	ADP
ijtc-501	14	26	internal	internal	ADJ
ijtc-501	14	27	parties	party	NOUN
ijtc-501	14	28	and	and	CCONJ
ijtc-501	14	29	anticipate	anticipate	VERB
ijtc-501	14	30	field	field	NOUN
ijtc-501	14	31	inspections	inspection	NOUN
ijtc-501	14	32	using	use	VERB
ijtc-501	14	33	zoom	zoom	NOUN
ijtc-501	14	34	and	and	CCONJ
ijtc-501	14	35	being	be	AUX
ijtc-501	14	36	more	more	ADV
ijtc-501	14	37	selective	selective	ADJ
ijtc-501	14	38	.	.	PUNCT
ijtc-501	15	1	keywords	keyword	NOUN
ijtc-501	15	2	:	:	PUNCT
ijtc-501	15	3	tax	tax	NOUN
ijtc-501	15	4	audit	audit	NOUN
ijtc-501	15	5	,	,	PUNCT
ijtc-501	15	6	self	self	NOUN
ijtc-501	15	7	assessment	assessment	NOUN
ijtc-501	15	8	system	system	NOUN
ijtc-501	15	9	supervision	supervision	NOUN
ijtc-501	15	10	,	,	PUNCT
ijtc-501	15	11	tax	tax	NOUN
ijtc-501	15	12	revenue	revenue	NOUN
ijtc-501	15	13	support	support	NOUN
ijtc-501	15	14	.	.	PUNCT
ijtc-501	16	1	this	this	PRON
ijtc-501	16	2	is	be	AUX
ijtc-501	16	3	an	an	DET
ijtc-501	16	4	open	open	ADJ
ijtc-501	16	5	access	access	NOUN
ijtc-501	16	6	article	article	NOUN
ijtc-501	16	7	under	under	ADP
ijtc-501	16	8	the	the	DET
ijtc-501	16	9	cc	cc	NOUN
ijtc-501	16	10	-	-	PUNCT
ijtc-501	16	11	by	by	ADP
ijtc-501	16	12	4.0	4.0	NUM
ijtc-501	16	13	license	license	NOUN
ijtc-501	16	14	.	.	PUNCT
ijtc-501	17	1	introduction	introduction	NOUN
ijtc-501	17	2	the	the	DET
ijtc-501	17	3	formal	formal	ADJ
ijtc-501	17	4	compliance	compliance	NOUN
ijtc-501	17	5	of	of	ADP
ijtc-501	17	6	taxpayers	taxpayer	NOUN
ijtc-501	17	7	in	in	ADP
ijtc-501	17	8	indonesia	indonesia	PROPN
ijtc-501	17	9	is	be	AUX
ijtc-501	17	10	still	still	ADV
ijtc-501	17	11	not	not	PART
ijtc-501	17	12	satisfactory	satisfactory	ADJ
ijtc-501	17	13	because	because	SCONJ
ijtc-501	17	14	if	if	SCONJ
ijtc-501	17	15	it	it	PRON
ijtc-501	17	16	is	be	AUX
ijtc-501	17	17	associated	associate	VERB
ijtc-501	17	18	with	with	ADP
ijtc-501	17	19	the	the	DET
ijtc-501	17	20	self	self	NOUN
ijtc-501	17	21	-	-	PUNCT
ijtc-501	17	22	assessment	assessment	NOUN
ijtc-501	17	23	system	system	NOUN
ijtc-501	17	24	,	,	PUNCT
ijtc-501	17	25	all	all	DET
ijtc-501	17	26	taxpayers	taxpayer	NOUN
ijtc-501	17	27	should	should	AUX
ijtc-501	17	28	report	report	VERB
ijtc-501	17	29	their	their	PRON
ijtc-501	17	30	tax	tax	NOUN
ijtc-501	17	31	returns	return	NOUN
ijtc-501	17	32	(	(	PUNCT
ijtc-501	17	33	damayanti	damayanti	PROPN
ijtc-501	17	34	&	&	CCONJ
ijtc-501	17	35	martono	martono	PROPN
ijtc-501	17	36	,	,	PUNCT
ijtc-501	17	37	2018	2018	NUM
ijtc-501	17	38	;	;	PUNCT
ijtc-501	17	39	purwanto	purwanto	NOUN
ijtc-501	17	40	&	&	CCONJ
ijtc-501	17	41	safira	safira	PROPN
ijtc-501	17	42	,	,	PUNCT
ijtc-501	17	43	2020	2020	NUM
ijtc-501	17	44	;	;	PUNCT
ijtc-501	17	45	saptono	saptono	PROPN
ijtc-501	17	46	&	&	CCONJ
ijtc-501	17	47	khozen	khozen	PROPN
ijtc-501	17	48	,	,	PUNCT
ijtc-501	17	49	2021	2021	NUM
ijtc-501	17	50	;	;	PUNCT
ijtc-501	17	51	syafriel	syafriel	PROPN
ijtc-501	17	52	,	,	PUNCT
ijtc-501	17	53	2018	2018	NUM
ijtc-501	17	54	)	)	PUNCT
ijtc-501	17	55	.	.	PUNCT
ijtc-501	18	1	table	table	NOUN
ijtc-501	18	2	1	1	NUM
ijtc-501	18	3	taxpayer	taxpayer	NOUN
ijtc-501	18	4	formal	formal	ADJ
ijtc-501	18	5	compliance	compliance	NOUN
ijtc-501	18	6	2016	2016	NUM
ijtc-501	18	7	-	-	SYM
ijtc-501	18	8	2020	2020	NUM
ijtc-501	18	9	year	year	NOUN
ijtc-501	18	10	taxpayer	taxpayer	NOUN
ijtc-501	18	11	mandatory	mandatory	ADJ
ijtc-501	18	12	taxpayer	taxpayer	NOUN
ijtc-501	18	13	report	report	NOUN
ijtc-501	18	14	achievement	achievement	NOUN
ijtc-501	18	15	2016	2016	NUM
ijtc-501	18	16	20.16	20.16	NUM
ijtc-501	18	17	million	million	NUM
ijtc-501	18	18	12.29	12.29	NUM
ijtc-501	18	19	million	million	NUM
ijtc-501	18	20	61,0	61,0	NUM
ijtc-501	18	21	%	%	NOUN
ijtc-501	18	22	2017	2017	NUM
ijtc-501	18	23	16.60	16.60	NUM
ijtc-501	18	24	million	million	NUM
ijtc-501	18	25	12.11	12.11	NUM
ijtc-501	18	26	million	million	NUM
ijtc-501	18	27	73,0	73,0	NUM
ijtc-501	18	28	%	%	NOUN
ijtc-501	18	29	mailto:zahidah181011@gmail.com	mailto:zahidah181011@gmail.com	NOUN
ijtc-501	18	30	https://doi.org/10.52728/ijtc.v3i3.501	https://doi.org/10.52728/ijtc.v3i3.501	VERB
ijtc-501	18	31	the	the	DET
ijtc-501	18	32	effectiveness	effectiveness	NOUN
ijtc-501	18	33	of	of	ADP
ijtc-501	18	34	tax	tax	NOUN
ijtc-501	18	35	audit	audit	NOUN
ijtc-501	18	36	as	as	ADP
ijtc-501	18	37	a	a	DET
ijtc-501	18	38	self	self	NOUN
ijtc-501	18	39	assessment	assessment	NOUN
ijtc-501	18	40	system	system	NOUN
ijtc-501	18	41	supervision	supervision	NOUN
ijtc-501	18	42	measures	measure	NOUN
ijtc-501	18	43	and	and	CCONJ
ijtc-501	18	44	tax	tax	NOUN
ijtc-501	18	45	revenue	revenue	NOUN
ijtc-501	18	46	support	support	NOUN
ijtc-501	18	47	(	(	PUNCT
ijtc-501	18	48	study	study	VERB
ijtc-501	18	49	at	at	ADP
ijtc-501	18	50	the	the	DET
ijtc-501	18	51	large	large	ADJ
ijtc-501	18	52	tax	tax	NOUN
ijtc-501	18	53	office	office	NOUN
ijtc-501	18	54	4	4	NUM
ijtc-501	18	55	)	)	PUNCT
ijtc-501	18	56	.	.	PUNCT
ijtc-501	19	1	wahyudin	wahyudin	VERB
ijtc-501	19	2	,	,	PUNCT
ijtc-501	19	3	tyas	tyas	PROPN
ijtc-501	19	4	,	,	PUNCT
ijtc-501	19	5	atmojo	atmojo	ADV
ijtc-501	19	6	,	,	PUNCT
ijtc-501	19	7	andrayanti	andrayanti	NOUN
ijtc-501	19	8	,	,	PUNCT
ijtc-501	19	9	and	and	CCONJ
ijtc-501	19	10	juliana	juliana	PROPN
ijtc-501	19	11	259	259	NUM
ijtc-501	19	12	|	|	CCONJ
ijtc-501	19	13	ilomata	ilomata	PROPN
ijtc-501	19	14	international	international	ADJ
ijtc-501	19	15	journal	journal	NOUN
ijtc-501	19	16	of	of	ADP
ijtc-501	19	17	tax	tax	PROPN
ijtc-501	19	18	&	&	CCONJ
ijtc-501	19	19	accounting	accounting	PROPN
ijtc-501	19	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-501	19	21	2018	2018	NUM
ijtc-501	19	22	17.65	17.65	NUM
ijtc-501	19	23	million	million	NUM
ijtc-501	19	24	12.55	12.55	NUM
ijtc-501	19	25	million	million	NUM
ijtc-501	19	26	71,1	71,1	NUM
ijtc-501	19	27	%	%	NOUN
ijtc-501	19	28	2019	2019	NUM
ijtc-501	19	29	18.33	18.33	NUM
ijtc-501	19	30	million	million	NUM
ijtc-501	19	31	13.37	13.37	NUM
ijtc-501	19	32	million	million	NUM
ijtc-501	19	33	72,9	72,9	NUM
ijtc-501	19	34	%	%	NOUN
ijtc-501	19	35	2020	2020	NUM
ijtc-501	19	36	18.72	18.72	NUM
ijtc-501	19	37	million	million	NUM
ijtc-501	19	38	14.60	14.60	NUM
ijtc-501	19	39	million	million	NUM
ijtc-501	19	40	78,0	78,0	NUM
ijtc-501	19	41	%	%	NOUN
ijtc-501	19	42	source	source	NOUN
ijtc-501	19	43	:	:	PUNCT
ijtc-501	19	44	directorat	directorat	NOUN
ijtc-501	19	45	general	general	NOUN
ijtc-501	19	46	of	of	ADP
ijtc-501	19	47	tax	tax	NOUN
ijtc-501	19	48	,	,	PUNCT
ijtc-501	19	49	2020	2020	NUM
ijtc-501	19	50	in	in	ADP
ijtc-501	19	51	the	the	DET
ijtc-501	19	52	table	table	NOUN
ijtc-501	19	53	above	above	ADV
ijtc-501	19	54	,	,	PUNCT
ijtc-501	19	55	it	it	PRON
ijtc-501	19	56	is	be	AUX
ijtc-501	19	57	seen	see	VERB
ijtc-501	19	58	that	that	SCONJ
ijtc-501	19	59	the	the	DET
ijtc-501	19	60	level	level	NOUN
ijtc-501	19	61	of	of	ADP
ijtc-501	19	62	formal	formal	ADJ
ijtc-501	19	63	compliance	compliance	NOUN
ijtc-501	19	64	of	of	ADP
ijtc-501	19	65	indonesian	indonesian	ADJ
ijtc-501	19	66	taxpayers	taxpayer	NOUN
ijtc-501	19	67	in	in	ADP
ijtc-501	19	68	2020	2020	NUM
ijtc-501	19	69	is	be	AUX
ijtc-501	19	70	still	still	ADV
ijtc-501	19	71	below	below	ADP
ijtc-501	19	72	the	the	DET
ijtc-501	19	73	target	target	NOUN
ijtc-501	19	74	which	which	PRON
ijtc-501	19	75	set	set	VERB
ijtc-501	19	76	by	by	ADP
ijtc-501	19	77	the	the	DET
ijtc-501	19	78	directorate	directorate	ADJ
ijtc-501	19	79	general	general	NOUN
ijtc-501	19	80	of	of	ADP
ijtc-501	19	81	taxes	taxis	NOUN
ijtc-501	19	82	of	of	ADP
ijtc-501	19	83	80	80	NUM
ijtc-501	19	84	%	%	NOUN
ijtc-501	19	85	of	of	ADP
ijtc-501	19	86	the	the	DET
ijtc-501	19	87	total	total	ADJ
ijtc-501	19	88	19	19	NUM
ijtc-501	19	89	million	million	NUM
ijtc-501	19	90	taxpayers	taxpayer	NOUN
ijtc-501	19	91	registered	register	VERB
ijtc-501	19	92	as	as	ADP
ijtc-501	19	93	corporate	corporate	ADJ
ijtc-501	19	94	taxpayers	taxpayer	NOUN
ijtc-501	19	95	and	and	CCONJ
ijtc-501	19	96	private	private	ADJ
ijtc-501	19	97	taxpayers	taxpayer	NOUN
ijtc-501	19	98	,	,	PUNCT
ijtc-501	19	99	including	include	VERB
ijtc-501	19	100	employee	employee	NOUN
ijtc-501	19	101	taxpayers	taxpayer	NOUN
ijtc-501	19	102	,	,	PUNCT
ijtc-501	19	103	although	although	SCONJ
ijtc-501	19	104	increased	increase	VERB
ijtc-501	19	105	when	when	SCONJ
ijtc-501	19	106	compared	compare	VERB
ijtc-501	19	107	to	to	ADP
ijtc-501	19	108	2019	2019	NUM
ijtc-501	19	109	(	(	PUNCT
ijtc-501	19	110	erdiansyah	erdiansyah	NOUN
ijtc-501	19	111	&	&	CCONJ
ijtc-501	19	112	khoirunurrofik	khoirunurrofik	PROPN
ijtc-501	19	113	,	,	PUNCT
ijtc-501	19	114	2021	2021	NUM
ijtc-501	19	115	)	)	PUNCT
ijtc-501	19	116	.	.	PUNCT
ijtc-501	20	1	the	the	DET
ijtc-501	20	2	increase	increase	NOUN
ijtc-501	20	3	in	in	ADP
ijtc-501	20	4	formal	formal	ADJ
ijtc-501	20	5	compliance	compliance	NOUN
ijtc-501	20	6	of	of	ADP
ijtc-501	20	7	taxpayers	taxpayer	NOUN
ijtc-501	20	8	in	in	ADP
ijtc-501	20	9	2020	2020	NUM
ijtc-501	20	10	only	only	ADV
ijtc-501	20	11	occurred	occur	VERB
ijtc-501	20	12	in	in	ADP
ijtc-501	20	13	employee	employee	NOUN
ijtc-501	20	14	personal	personal	ADJ
ijtc-501	20	15	person	person	NOUN
ijtc-501	20	16	taxpayers	taxpayer	NOUN
ijtc-501	20	17	by	by	ADP
ijtc-501	20	18	85.42	85.42	NUM
ijtc-501	20	19	%	%	NOUN
ijtc-501	20	20	,	,	PUNCT
ijtc-501	20	21	or	or	CCONJ
ijtc-501	20	22	as	as	ADV
ijtc-501	20	23	many	many	ADJ
ijtc-501	20	24	as	as	ADP
ijtc-501	20	25	12.1	12.1	NUM
ijtc-501	20	26	million	million	NUM
ijtc-501	20	27	taxpayers	taxpayer	NOUN
ijtc-501	20	28	out	out	ADP
ijtc-501	20	29	of	of	ADP
ijtc-501	20	30	a	a	DET
ijtc-501	20	31	total	total	NOUN
ijtc-501	20	32	of	of	ADP
ijtc-501	20	33	14.17	14.17	NUM
ijtc-501	20	34	million	million	NUM
ijtc-501	20	35	employee	employee	NOUN
ijtc-501	20	36	personal	personal	ADJ
ijtc-501	20	37	taxpayers	taxpayer	NOUN
ijtc-501	20	38	who	who	PRON
ijtc-501	20	39	are	be	AUX
ijtc-501	20	40	obliged	oblige	VERB
ijtc-501	20	41	to	to	PART
ijtc-501	20	42	report	report	VERB
ijtc-501	20	43	tax	tax	NOUN
ijtc-501	20	44	returns	return	NOUN
ijtc-501	20	45	.	.	PUNCT
ijtc-501	21	1	the	the	DET
ijtc-501	21	2	percentage	percentage	NOUN
ijtc-501	21	3	is	be	AUX
ijtc-501	21	4	higher	high	ADJ
ijtc-501	21	5	when	when	SCONJ
ijtc-501	21	6	compared	compare	VERB
ijtc-501	21	7	to	to	ADP
ijtc-501	21	8	2019	2019	NUM
ijtc-501	21	9	which	which	PRON
ijtc-501	21	10	only	only	ADV
ijtc-501	21	11	reached	reach	VERB
ijtc-501	21	12	73.2	73.2	NUM
ijtc-501	21	13	%	%	NOUN
ijtc-501	21	14	.	.	PUNCT
ijtc-501	22	1	meanwhile	meanwhile	ADV
ijtc-501	22	2	,	,	PUNCT
ijtc-501	22	3	the	the	DET
ijtc-501	22	4	formal	formal	ADJ
ijtc-501	22	5	compliance	compliance	NOUN
ijtc-501	22	6	of	of	ADP
ijtc-501	22	7	corporate	corporate	ADJ
ijtc-501	22	8	taxpayers	taxpayer	NOUN
ijtc-501	22	9	and	and	CCONJ
ijtc-501	22	10	taxpayers	taxpayer	NOUN
ijtc-501	22	11	of	of	ADP
ijtc-501	22	12	non	non	ADJ
ijtc-501	22	13	-	-	ADJ
ijtc-501	22	14	employee	employee	ADJ
ijtc-501	22	15	personal	personal	ADJ
ijtc-501	22	16	persons	person	NOUN
ijtc-501	22	17	actually	actually	ADV
ijtc-501	22	18	decreased	decrease	VERB
ijtc-501	22	19	,	,	PUNCT
ijtc-501	22	20	reaching	reach	VERB
ijtc-501	22	21	only	only	ADV
ijtc-501	22	22	60.17	60.17	NUM
ijtc-501	22	23	%	%	NOUN
ijtc-501	22	24	and	and	CCONJ
ijtc-501	22	25	52.45	52.45	NUM
ijtc-501	22	26	%	%	NOUN
ijtc-501	22	27	,	,	PUNCT
ijtc-501	22	28	lower	low	ADJ
ijtc-501	22	29	when	when	SCONJ
ijtc-501	22	30	compared	compare	VERB
ijtc-501	22	31	to	to	ADP
ijtc-501	22	32	2019	2019	NUM
ijtc-501	22	33	of	of	ADP
ijtc-501	22	34	65.28	65.28	NUM
ijtc-501	22	35	%	%	NOUN
ijtc-501	22	36	and	and	CCONJ
ijtc-501	22	37	75.31	75.31	NUM
ijtc-501	22	38	%	%	NOUN
ijtc-501	22	39	.	.	PUNCT
ijtc-501	23	1	the	the	DET
ijtc-501	23	2	above	above	ADJ
ijtc-501	23	3	phenomenon	phenomenon	NOUN
ijtc-501	23	4	shows	show	VERB
ijtc-501	23	5	that	that	SCONJ
ijtc-501	23	6	between	between	ADP
ijtc-501	23	7	the	the	DET
ijtc-501	23	8	expectations	expectation	NOUN
ijtc-501	23	9	to	to	PART
ijtc-501	23	10	be	be	AUX
ijtc-501	23	11	achieved	achieve	VERB
ijtc-501	23	12	from	from	ADP
ijtc-501	23	13	the	the	DET
ijtc-501	23	14	implementation	implementation	NOUN
ijtc-501	23	15	of	of	ADP
ijtc-501	23	16	the	the	DET
ijtc-501	23	17	self	self	NOUN
ijtc-501	23	18	-	-	PUNCT
ijtc-501	23	19	assessment	assessment	NOUN
ijtc-501	23	20	system	system	NOUN
ijtc-501	23	21	and	and	CCONJ
ijtc-501	23	22	the	the	DET
ijtc-501	23	23	level	level	NOUN
ijtc-501	23	24	of	of	ADP
ijtc-501	23	25	compliance	compliance	NOUN
ijtc-501	23	26	of	of	ADP
ijtc-501	23	27	taxpayers	taxpayer	NOUN
ijtc-501	23	28	there	there	PRON
ijtc-501	23	29	is	be	VERB
ijtc-501	23	30	still	still	ADV
ijtc-501	23	31	a	a	DET
ijtc-501	23	32	fairly	fairly	ADV
ijtc-501	23	33	high	high	ADJ
ijtc-501	23	34	gap	gap	NOUN
ijtc-501	23	35	(	(	PUNCT
ijtc-501	23	36	puspitasari	puspitasari	VERB
ijtc-501	23	37	,	,	PUNCT
ijtc-501	23	38	2019	2019	NUM
ijtc-501	23	39	)	)	PUNCT
ijtc-501	23	40	.	.	PUNCT
ijtc-501	24	1	the	the	DET
ijtc-501	24	2	logical	logical	ADJ
ijtc-501	24	3	consequence	consequence	NOUN
ijtc-501	24	4	of	of	ADP
ijtc-501	24	5	choosing	choose	VERB
ijtc-501	24	6	a	a	DET
ijtc-501	24	7	self	self	NOUN
ijtc-501	24	8	-	-	PUNCT
ijtc-501	24	9	assessment	assessment	NOUN
ijtc-501	24	10	system	system	NOUN
ijtc-501	24	11	requires	require	VERB
ijtc-501	24	12	the	the	DET
ijtc-501	24	13	tax	tax	NOUN
ijtc-501	24	14	authorities	authority	NOUN
ijtc-501	24	15	to	to	PART
ijtc-501	24	16	focus	focus	VERB
ijtc-501	24	17	on	on	ADP
ijtc-501	24	18	the	the	DET
ijtc-501	24	19	tasks	task	NOUN
ijtc-501	24	20	of	of	ADP
ijtc-501	24	21	fostering	foster	VERB
ijtc-501	24	22	and	and	CCONJ
ijtc-501	24	23	supervising	supervise	VERB
ijtc-501	24	24	the	the	DET
ijtc-501	24	25	implementation	implementation	NOUN
ijtc-501	24	26	of	of	ADP
ijtc-501	24	27	taxpayers	taxpayer	NOUN
ijtc-501	24	28	'	'	PART
ijtc-501	24	29	tax	tax	NOUN
ijtc-501	24	30	obligations	obligation	NOUN
ijtc-501	24	31	based	base	VERB
ijtc-501	24	32	on	on	ADP
ijtc-501	24	33	tax	tax	NOUN
ijtc-501	24	34	laws	law	NOUN
ijtc-501	24	35	and	and	CCONJ
ijtc-501	24	36	regulations	regulation	NOUN
ijtc-501	24	37	through	through	ADP
ijtc-501	24	38	tax	tax	NOUN
ijtc-501	24	39	audits	audits	NOUN
ijtc-501	24	40	.	.	PUNCT
ijtc-501	25	1	audit	audit	NOUN
ijtc-501	25	2	of	of	ADP
ijtc-501	25	3	taxpayers	taxpayer	NOUN
ijtc-501	25	4	is	be	AUX
ijtc-501	25	5	an	an	DET
ijtc-501	25	6	inseparable	inseparable	ADJ
ijtc-501	25	7	part	part	NOUN
ijtc-501	25	8	of	of	ADP
ijtc-501	25	9	tax	tax	NOUN
ijtc-501	25	10	collection	collection	NOUN
ijtc-501	25	11	through	through	ADP
ijtc-501	25	12	a	a	DET
ijtc-501	25	13	self	self	NOUN
ijtc-501	25	14	-	-	PUNCT
ijtc-501	25	15	assessment	assessment	NOUN
ijtc-501	25	16	system	system	NOUN
ijtc-501	25	17	(	(	PUNCT
ijtc-501	25	18	klaser	klaser	NOUN
ijtc-501	25	19	&	&	CCONJ
ijtc-501	25	20	mittone	mittone	PROPN
ijtc-501	25	21	,	,	PUNCT
ijtc-501	25	22	2022	2022	NUM
ijtc-501	25	23	;	;	PUNCT
ijtc-501	25	24	reck	reck	NOUN
ijtc-501	25	25	et	et	PROPN
ijtc-501	25	26	al	al	PROPN
ijtc-501	25	27	.	.	PROPN
ijtc-501	25	28	,	,	PUNCT
ijtc-501	25	29	2022	2022	NUM
ijtc-501	25	30	;	;	PUNCT
ijtc-501	25	31	siglé	siglé	NOUN
ijtc-501	25	32	et	et	PROPN
ijtc-501	25	33	al	al	PROPN
ijtc-501	25	34	.	.	PROPN
ijtc-501	25	35	,	,	PUNCT
ijtc-501	25	36	2022	2022	NUM
ijtc-501	25	37	)	)	PUNCT
ijtc-501	25	38	.	.	PUNCT
ijtc-501	26	1	tax	tax	NOUN
ijtc-501	26	2	audits	audits	NOUN
ijtc-501	26	3	are	be	AUX
ijtc-501	26	4	expected	expect	VERB
ijtc-501	26	5	to	to	PART
ijtc-501	26	6	provide	provide	VERB
ijtc-501	26	7	education	education	NOUN
ijtc-501	26	8	so	so	SCONJ
ijtc-501	26	9	that	that	SCONJ
ijtc-501	26	10	they	they	PRON
ijtc-501	26	11	can	can	AUX
ijtc-501	26	12	increase	increase	VERB
ijtc-501	26	13	awareness	awareness	NOUN
ijtc-501	26	14	in	in	ADP
ijtc-501	26	15	carrying	carry	VERB
ijtc-501	26	16	out	out	ADP
ijtc-501	26	17	their	their	PRON
ijtc-501	26	18	tax	tax	NOUN
ijtc-501	26	19	obligations	obligation	NOUN
ijtc-501	26	20	.	.	PUNCT
ijtc-501	27	1	in	in	ADP
ijtc-501	27	2	addition	addition	NOUN
ijtc-501	27	3	,	,	PUNCT
ijtc-501	27	4	tax	tax	NOUN
ijtc-501	27	5	audits	audits	NOUN
ijtc-501	27	6	are	be	AUX
ijtc-501	27	7	expected	expect	VERB
ijtc-501	27	8	to	to	PART
ijtc-501	27	9	provide	provide	VERB
ijtc-501	27	10	a	a	DET
ijtc-501	27	11	deterrent	deterrent	NOUN
ijtc-501	27	12	effect	effect	NOUN
ijtc-501	27	13	on	on	ADP
ijtc-501	27	14	taxpayers	taxpayer	NOUN
ijtc-501	27	15	who	who	PRON
ijtc-501	27	16	commit	commit	VERB
ijtc-501	27	17	violations	violation	NOUN
ijtc-501	27	18	.	.	PUNCT
ijtc-501	28	1	in	in	ADP
ijtc-501	28	2	this	this	DET
ijtc-501	28	3	way	way	NOUN
ijtc-501	28	4	,	,	PUNCT
ijtc-501	28	5	tax	tax	NOUN
ijtc-501	28	6	audits	audits	NOUN
ijtc-501	28	7	are	be	AUX
ijtc-501	28	8	expected	expect	VERB
ijtc-501	28	9	to	to	PART
ijtc-501	28	10	further	far	ADV
ijtc-501	28	11	improve	improve	VERB
ijtc-501	28	12	taxpayer	taxpayer	NOUN
ijtc-501	28	13	compliance	compliance	NOUN
ijtc-501	28	14	,	,	PUNCT
ijtc-501	28	15	which	which	PRON
ijtc-501	28	16	in	in	ADP
ijtc-501	28	17	turn	turn	NOUN
ijtc-501	28	18	can	can	AUX
ijtc-501	28	19	increase	increase	VERB
ijtc-501	28	20	tax	tax	NOUN
ijtc-501	28	21	revenues	revenue	NOUN
ijtc-501	28	22	(	(	PUNCT
ijtc-501	28	23	barrios	barrio	NOUN
ijtc-501	28	24	et	et	PROPN
ijtc-501	28	25	al	al	PROPN
ijtc-501	28	26	.	.	PROPN
ijtc-501	28	27	,	,	PUNCT
ijtc-501	28	28	2020	2020	NUM
ijtc-501	28	29	;	;	PUNCT
ijtc-501	29	1	carrillo	carrillo	PROPN
ijtc-501	29	2	et	et	PROPN
ijtc-501	29	3	al	al	PROPN
ijtc-501	29	4	.	.	PROPN
ijtc-501	29	5	,	,	PUNCT
ijtc-501	29	6	2021	2021	NUM
ijtc-501	29	7	;	;	PUNCT
ijtc-501	29	8	kasper	kasper	PROPN
ijtc-501	29	9	&	&	CCONJ
ijtc-501	29	10	alm	alm	PROPN
ijtc-501	29	11	,	,	PUNCT
ijtc-501	29	12	2022	2022	NUM
ijtc-501	29	13	;	;	PUNCT
ijtc-501	29	14	privitera	privitera	NOUN
ijtc-501	29	15	et	et	PROPN
ijtc-501	29	16	al	al	PROPN
ijtc-501	29	17	.	.	PROPN
ijtc-501	29	18	,	,	PUNCT
ijtc-501	29	19	2021	2021	NUM
ijtc-501	29	20	)	)	PUNCT
ijtc-501	29	21	.	.	PUNCT
ijtc-501	30	1	however	however	ADV
ijtc-501	30	2	,	,	PUNCT
ijtc-501	30	3	in	in	ADP
ijtc-501	30	4	practice	practice	NOUN
ijtc-501	30	5	the	the	DET
ijtc-501	30	6	tax	tax	NOUN
ijtc-501	30	7	audit	audit	NOUN
ijtc-501	30	8	has	have	AUX
ijtc-501	30	9	not	not	PART
ijtc-501	30	10	been	be	AUX
ijtc-501	30	11	able	able	ADJ
ijtc-501	30	12	to	to	PART
ijtc-501	30	13	provide	provide	VERB
ijtc-501	30	14	an	an	DET
ijtc-501	30	15	optimal	optimal	ADJ
ijtc-501	30	16	contribution	contribution	NOUN
ijtc-501	30	17	to	to	ADP
ijtc-501	30	18	tax	tax	NOUN
ijtc-501	30	19	revenue	revenue	NOUN
ijtc-501	30	20	in	in	ADP
ijtc-501	30	21	the	the	DET
ijtc-501	30	22	last	last	ADJ
ijtc-501	30	23	5	5	NUM
ijtc-501	30	24	years	year	NOUN
ijtc-501	30	25	which	which	PRON
ijtc-501	30	26	tends	tend	VERB
ijtc-501	30	27	to	to	PART
ijtc-501	30	28	decline	decline	VERB
ijtc-501	30	29	as	as	SCONJ
ijtc-501	30	30	shown	show	VERB
ijtc-501	30	31	in	in	ADP
ijtc-501	30	32	the	the	DET
ijtc-501	30	33	following	follow	VERB
ijtc-501	30	34	table	table	NOUN
ijtc-501	30	35	:	:	PUNCT
ijtc-501	30	36	table	table	NOUN
ijtc-501	30	37	2	2	NUM
ijtc-501	30	38	indonesian	indonesian	ADJ
ijtc-501	30	39	tax	tax	NOUN
ijtc-501	30	40	revenues	revenue	NOUN
ijtc-501	30	41	2016	2016	NUM
ijtc-501	30	42	-	-	SYM
ijtc-501	30	43	2020	2020	NUM
ijtc-501	30	44	(	(	PUNCT
ijtc-501	30	45	in	in	ADP
ijtc-501	30	46	trillions	trillion	NOUN
ijtc-501	30	47	rupiah	rupiah	PROPN
ijtc-501	30	48	)	)	PUNCT
ijtc-501	30	49	year	year	NOUN
ijtc-501	30	50	2016	2016	NUM
ijtc-501	30	51	2017	2017	NUM
ijtc-501	30	52	2018	2018	NUM
ijtc-501	30	53	2019	2019	NUM
ijtc-501	30	54	2020	2020	NUM
ijtc-501	30	55	*	*	PUNCT
ijtc-501	30	56	target	target	NOUN
ijtc-501	30	57	1,355	1,355	NUM
ijtc-501	30	58	.	.	NOUN
ijtc-501	31	1	20	20	NUM
ijtc-501	31	2	1,283.6	1,283.6	NUM
ijtc-501	31	3	0	0	NUM
ijtc-501	31	4	1,424.0	1,424.0	NUM
ijtc-501	31	5	0	0	NUM
ijtc-501	31	6	1,577.6	1,577.6	NUM
ijtc-501	31	7	0	0	NUM
ijtc-501	31	8	1,198.8	1,198.8	NUM
ijtc-501	31	9	2	2	NUM
ijtc-501	31	10	realization	realization	NOUN
ijtc-501	31	11	1,105	1,105	NUM
ijtc-501	31	12	.	.	PUNCT
ijtc-501	32	1	97	97	NUM
ijtc-501	32	2	1,151.0	1,151.0	NUM
ijtc-501	32	3	3	3	NUM
ijtc-501	32	4	1,313.3	1,313.3	NUM
ijtc-501	32	5	3	3	NUM
ijtc-501	32	6	1,332.6	1,332.6	NUM
ijtc-501	32	7	0	0	NUM
ijtc-501	32	8	1,070.6	1,070.6	NUM
ijtc-501	32	9	2	2	NUM
ijtc-501	32	10	achievement	achievement	NOUN
ijtc-501	32	11	82	82	NUM
ijtc-501	32	12	%	%	NOUN
ijtc-501	32	13	90	90	NUM
ijtc-501	32	14	%	%	NOUN
ijtc-501	32	15	92	92	NUM
ijtc-501	32	16	%	%	NOUN
ijtc-501	32	17	84	84	NUM
ijtc-501	32	18	%	%	NOUN
ijtc-501	32	19	89.3	89.3	NUM
ijtc-501	32	20	%	%	NOUN
ijtc-501	32	21	source	source	NOUN
ijtc-501	32	22	:	:	PUNCT
ijtc-501	32	23	ddtc	ddtc	VERB
ijtc-501	32	24	,	,	PUNCT
ijtc-501	32	25	2020	2020	NUM
ijtc-501	32	26	also	also	ADV
ijtc-501	32	27	reflected	reflect	VERB
ijtc-501	32	28	in	in	ADP
ijtc-501	32	29	indonesia	indonesia	PROPN
ijtc-501	32	30	's	's	PART
ijtc-501	32	31	tax	tax	NOUN
ijtc-501	32	32	ratio	ratio	NOUN
ijtc-501	32	33	for	for	ADP
ijtc-501	32	34	five	five	NUM
ijtc-501	32	35	years	year	NOUN
ijtc-501	32	36	is	be	AUX
ijtc-501	32	37	still	still	ADV
ijtc-501	32	38	around	around	ADV
ijtc-501	32	39	at	at	ADP
ijtc-501	32	40	the	the	DET
ijtc-501	32	41	same	same	ADJ
ijtc-501	32	42	rate	rate	NOUN
ijtc-501	32	43	and	and	CCONJ
ijtc-501	32	44	no	no	DET
ijtc-501	32	45	increase	increase	NOUN
ijtc-501	32	46	except	except	SCONJ
ijtc-501	32	47	in	in	ADP
ijtc-501	32	48	2018	2018	NUM
ijtc-501	32	49	as	as	SCONJ
ijtc-501	32	50	presented	present	VERB
ijtc-501	32	51	in	in	ADP
ijtc-501	32	52	the	the	DET
ijtc-501	32	53	following	follow	VERB
ijtc-501	32	54	table	table	NOUN
ijtc-501	32	55	:	:	PUNCT
ijtc-501	32	56	table	table	NOUN
ijtc-501	32	57	3	3	NUM
ijtc-501	32	58	indonesia	indonesia	PROPN
ijtc-501	32	59	’s	’s	PART
ijtc-501	32	60	tax	tax	NOUN
ijtc-501	32	61	ratio	ratio	NOUN
ijtc-501	32	62	2016	2016	NUM
ijtc-501	32	63	-	-	SYM
ijtc-501	32	64	2020	2020	NUM
ijtc-501	32	65	year	year	NOUN
ijtc-501	32	66	tax	tax	NOUN
ijtc-501	32	67	ratio	ratio	NOUN
ijtc-501	32	68	the	the	DET
ijtc-501	32	69	effectiveness	effectiveness	NOUN
ijtc-501	32	70	of	of	ADP
ijtc-501	32	71	tax	tax	NOUN
ijtc-501	32	72	audit	audit	NOUN
ijtc-501	32	73	as	as	ADP
ijtc-501	32	74	a	a	DET
ijtc-501	32	75	self	self	NOUN
ijtc-501	32	76	assessment	assessment	NOUN
ijtc-501	32	77	system	system	NOUN
ijtc-501	32	78	supervision	supervision	NOUN
ijtc-501	32	79	measures	measure	NOUN
ijtc-501	32	80	and	and	CCONJ
ijtc-501	32	81	tax	tax	NOUN
ijtc-501	32	82	revenue	revenue	NOUN
ijtc-501	32	83	support	support	NOUN
ijtc-501	32	84	(	(	PUNCT
ijtc-501	32	85	study	study	VERB
ijtc-501	32	86	at	at	ADP
ijtc-501	32	87	the	the	DET
ijtc-501	32	88	large	large	ADJ
ijtc-501	32	89	tax	tax	NOUN
ijtc-501	32	90	office	office	NOUN
ijtc-501	32	91	4	4	NUM
ijtc-501	32	92	)	)	PUNCT
ijtc-501	32	93	.	.	PUNCT
ijtc-501	33	1	wahyudin	wahyudin	VERB
ijtc-501	33	2	,	,	PUNCT
ijtc-501	33	3	tyas	tyas	PROPN
ijtc-501	33	4	,	,	PUNCT
ijtc-501	33	5	atmojo	atmojo	ADV
ijtc-501	33	6	,	,	PUNCT
ijtc-501	33	7	andrayanti	andrayanti	NOUN
ijtc-501	33	8	,	,	PUNCT
ijtc-501	33	9	and	and	CCONJ
ijtc-501	33	10	juliana	juliana	PROPN
ijtc-501	33	11	260	260	NUM
ijtc-501	33	12	|	|	CCONJ
ijtc-501	33	13	ilomata	ilomata	PROPN
ijtc-501	33	14	international	international	ADJ
ijtc-501	33	15	journal	journal	NOUN
ijtc-501	33	16	of	of	ADP
ijtc-501	33	17	tax	tax	PROPN
ijtc-501	33	18	&	&	CCONJ
ijtc-501	33	19	accounting	accounting	PROPN
ijtc-501	33	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-501	33	21	source	source	NOUN
ijtc-501	33	22	:	:	PUNCT
ijtc-501	33	23	processed	process	VERB
ijtc-501	33	24	by	by	ADP
ijtc-501	33	25	researcher	researcher	NOUN
ijtc-501	33	26	,	,	PUNCT
ijtc-501	33	27	2020	2020	NUM
ijtc-501	33	28	this	this	PRON
ijtc-501	33	29	shows	show	VERB
ijtc-501	33	30	that	that	SCONJ
ijtc-501	33	31	the	the	DET
ijtc-501	33	32	tax	tax	NOUN
ijtc-501	33	33	audit	audit	NOUN
ijtc-501	33	34	as	as	ADP
ijtc-501	33	35	one	one	NUM
ijtc-501	33	36	of	of	ADP
ijtc-501	33	37	the	the	DET
ijtc-501	33	38	tools	tool	NOUN
ijtc-501	33	39	to	to	PART
ijtc-501	33	40	improve	improve	VERB
ijtc-501	33	41	taxpayer	taxpayer	NOUN
ijtc-501	33	42	compliance	compliance	NOUN
ijtc-501	33	43	through	through	ADP
ijtc-501	33	44	the	the	DET
ijtc-501	33	45	implementation	implementation	NOUN
ijtc-501	33	46	of	of	ADP
ijtc-501	33	47	the	the	DET
ijtc-501	33	48	self	self	NOUN
ijtc-501	33	49	-	-	PUNCT
ijtc-501	33	50	assessment	assessment	NOUN
ijtc-501	33	51	system	system	NOUN
ijtc-501	33	52	has	have	AUX
ijtc-501	33	53	not	not	PART
ijtc-501	33	54	met	meet	VERB
ijtc-501	33	55	the	the	DET
ijtc-501	33	56	expectations	expectation	NOUN
ijtc-501	33	57	and	and	CCONJ
ijtc-501	33	58	objectives	objective	NOUN
ijtc-501	33	59	which	which	PRON
ijtc-501	33	60	already	already	ADV
ijtc-501	33	61	set	set	VERB
ijtc-501	33	62	.	.	PUNCT
ijtc-501	34	1	this	this	PRON
ijtc-501	34	2	also	also	ADV
ijtc-501	34	3	happened	happen	VERB
ijtc-501	34	4	with	with	ADP
ijtc-501	34	5	the	the	DET
ijtc-501	34	6	acceptance	acceptance	NOUN
ijtc-501	34	7	of	of	ADP
ijtc-501	34	8	the	the	DET
ijtc-501	34	9	lto	lto	PROPN
ijtc-501	34	10	4	4	NUM
ijtc-501	34	11	which	which	PRON
ijtc-501	34	12	tended	tend	VERB
ijtc-501	34	13	to	to	PART
ijtc-501	34	14	decrease	decrease	VERB
ijtc-501	34	15	in	in	ADP
ijtc-501	34	16	the	the	DET
ijtc-501	34	17	last	last	ADJ
ijtc-501	34	18	3	3	NUM
ijtc-501	34	19	years	year	NOUN
ijtc-501	34	20	as	as	SCONJ
ijtc-501	34	21	presented	present	VERB
ijtc-501	34	22	in	in	ADP
ijtc-501	34	23	the	the	DET
ijtc-501	34	24	following	follow	VERB
ijtc-501	34	25	table	table	NOUN
ijtc-501	34	26	:	:	PUNCT
ijtc-501	34	27	table	table	NOUN
ijtc-501	34	28	4	4	NUM
ijtc-501	34	29	target	target	NOUN
ijtc-501	34	30	and	and	CCONJ
ijtc-501	34	31	realization	realization	NOUN
ijtc-501	34	32	of	of	ADP
ijtc-501	34	33	tax	tax	NOUN
ijtc-501	34	34	revenues	revenue	NOUN
ijtc-501	34	35	lto	lto	PROPN
ijtc-501	34	36	4	4	NUM
ijtc-501	34	37	2018	2018	NUM
ijtc-501	34	38	–	–	PUNCT
ijtc-501	34	39	2020	2020	NUM
ijtc-501	34	40	year	year	NOUN
ijtc-501	34	41	target	target	NOUN
ijtc-501	34	42	realization	realization	NOUN
ijtc-501	34	43	achievement	achievement	NOUN
ijtc-501	34	44	2018	2018	NUM
ijtc-501	34	45	98,466,170,46	98,466,170,46	NUM
ijtc-501	34	46	1,000	1,000	NUM
ijtc-501	34	47	98,920,116,7	98,920,116,7	NUM
ijtc-501	34	48	49,283	49,283	NUM
ijtc-501	34	49	100.4	100.4	NUM
ijtc-501	34	50	%	%	NOUN
ijtc-501	34	51	2019	2019	NUM
ijtc-501	34	52	118,563,370,0	118,563,370,0	NUM
ijtc-501	34	53	76,000	76,000	NUM
ijtc-501	34	54	96,951,587,4	96,951,587,4	NUM
ijtc-501	34	55	43,514	43,514	NUM
ijtc-501	34	56	81.77	81.77	NUM
ijtc-501	34	57	%	%	NOUN
ijtc-501	34	58	2020	2020	NUM
ijtc-501	34	59	85,632,182,95	85,632,182,95	NUM
ijtc-501	34	60	3,000	3,000	NUM
ijtc-501	34	61	74,079,715,9	74,079,715,9	NUM
ijtc-501	34	62	34,627	34,627	NUM
ijtc-501	34	63	86.51	86.51	NUM
ijtc-501	34	64	%	%	NOUN
ijtc-501	34	65	sumber	sumber	NOUN
ijtc-501	34	66	:	:	PUNCT
ijtc-501	34	67	kpp	kpp	PROPN
ijtc-501	34	68	wp	wp	PROPN
ijtc-501	34	69	besar	besar	PROPN
ijtc-501	34	70	empat	empat	PROPN
ijtc-501	34	71	,	,	PUNCT
ijtc-501	34	72	2020	2020	NUM
ijtc-501	35	1	the	the	DET
ijtc-501	35	2	table	table	NOUN
ijtc-501	35	3	above	above	ADV
ijtc-501	35	4	shows	show	VERB
ijtc-501	35	5	that	that	SCONJ
ijtc-501	35	6	tax	tax	NOUN
ijtc-501	35	7	revenues	revenue	NOUN
ijtc-501	35	8	lto	lto	PROPN
ijtc-501	35	9	4	4	NUM
ijtc-501	35	10	declined	decline	VERB
ijtc-501	35	11	significantly	significantly	ADV
ijtc-501	35	12	in	in	ADP
ijtc-501	35	13	2019	2019	NUM
ijtc-501	35	14	and	and	CCONJ
ijtc-501	35	15	2020	2020	NUM
ijtc-501	35	16	,	,	PUNCT
ijtc-501	35	17	without	without	ADP
ijtc-501	35	18	ruling	rule	VERB
ijtc-501	35	19	out	out	ADP
ijtc-501	35	20	the	the	DET
ijtc-501	35	21	impact	impact	NOUN
ijtc-501	35	22	of	of	ADP
ijtc-501	35	23	the	the	DET
ijtc-501	35	24	pandemic	pandemic	ADJ
ijtc-501	35	25	covid-19	covid-19	PROPN
ijtc-501	35	26	in	in	ADP
ijtc-501	35	27	2020	2020	NUM
ijtc-501	35	28	.	.	PUNCT
ijtc-501	36	1	the	the	DET
ijtc-501	36	2	number	number	NOUN
ijtc-501	36	3	of	of	ADP
ijtc-501	36	4	tax	tax	NOUN
ijtc-501	36	5	returns	return	NOUN
ijtc-501	36	6	reported	report	VERB
ijtc-501	36	7	by	by	ADP
ijtc-501	36	8	the	the	DET
ijtc-501	36	9	taxpayer	taxpayer	NOUN
ijtc-501	36	10	lto	lto	PROPN
ijtc-501	36	11	4	4	NUM
ijtc-501	36	12	only	only	ADV
ijtc-501	36	13	ranges	range	NOUN
ijtc-501	36	14	figure	figure	NOUN
ijtc-501	36	15	70	70	NUM
ijtc-501	36	16	%	%	NOUN
ijtc-501	36	17	.	.	PUNCT
ijtc-501	37	1	this	this	PRON
ijtc-501	37	2	proves	prove	VERB
ijtc-501	37	3	that	that	SCONJ
ijtc-501	37	4	although	although	SCONJ
ijtc-501	37	5	the	the	DET
ijtc-501	37	6	audit	audit	NOUN
ijtc-501	37	7	being	be	AUX
ijtc-501	37	8	conducted	conduct	VERB
ijtc-501	37	9	by	by	ADP
ijtc-501	37	10	the	the	DET
ijtc-501	37	11	lto	lto	PROPN
ijtc-501	37	12	4	4	NUM
ijtc-501	37	13	,	,	PUNCT
ijtc-501	37	14	but	but	CCONJ
ijtc-501	37	15	from	from	ADP
ijtc-501	37	16	the	the	DET
ijtc-501	37	17	data	datum	NOUN
ijtc-501	37	18	above	above	ADV
ijtc-501	37	19	shows	show	VERB
ijtc-501	37	20	that	that	SCONJ
ijtc-501	37	21	his	his	PRON
ijtc-501	37	22	role	role	NOUN
ijtc-501	37	23	as	as	ADP
ijtc-501	37	24	a	a	DET
ijtc-501	37	25	means	means	NOUN
ijtc-501	37	26	of	of	ADP
ijtc-501	37	27	monitoring	monitor	VERB
ijtc-501	37	28	the	the	DET
ijtc-501	37	29	implementation	implementation	NOUN
ijtc-501	37	30	of	of	ADP
ijtc-501	37	31	self	self	NOUN
ijtc-501	37	32	-	-	PUNCT
ijtc-501	37	33	assessment	assessment	NOUN
ijtc-501	37	34	system	system	NOUN
ijtc-501	37	35	and	and	CCONJ
ijtc-501	37	36	an	an	DET
ijtc-501	37	37	increase	increase	NOUN
ijtc-501	37	38	in	in	ADP
ijtc-501	37	39	tax	tax	NOUN
ijtc-501	37	40	revenue	revenue	NOUN
ijtc-501	37	41	has	have	AUX
ijtc-501	37	42	not	not	PART
ijtc-501	37	43	been	be	AUX
ijtc-501	37	44	effective	effective	ADJ
ijtc-501	37	45	.	.	PUNCT
ijtc-501	38	1	based	base	VERB
ijtc-501	38	2	on	on	ADP
ijtc-501	38	3	the	the	DET
ijtc-501	38	4	problems	problem	NOUN
ijtc-501	38	5	above	above	ADV
ijtc-501	38	6	,	,	PUNCT
ijtc-501	38	7	this	this	DET
ijtc-501	38	8	study	study	NOUN
ijtc-501	38	9	will	will	AUX
ijtc-501	38	10	evaluate	evaluate	VERB
ijtc-501	38	11	the	the	DET
ijtc-501	38	12	effectiveness	effectiveness	NOUN
ijtc-501	38	13	of	of	ADP
ijtc-501	38	14	the	the	DET
ijtc-501	38	15	implementation	implementation	NOUN
ijtc-501	38	16	of	of	ADP
ijtc-501	38	17	tax	tax	NOUN
ijtc-501	38	18	audits	audits	NOUN
ijtc-501	38	19	as	as	ADP
ijtc-501	38	20	a	a	DET
ijtc-501	38	21	self	self	NOUN
ijtc-501	38	22	-	-	PUNCT
ijtc-501	38	23	assessment	assessment	NOUN
ijtc-501	38	24	system	system	NOUN
ijtc-501	38	25	supervision	supervision	NOUN
ijtc-501	38	26	and	and	CCONJ
ijtc-501	38	27	support	support	NOUN
ijtc-501	38	28	for	for	ADP
ijtc-501	38	29	tax	tax	NOUN
ijtc-501	38	30	revenues	revenue	NOUN
ijtc-501	38	31	at	at	ADP
ijtc-501	38	32	the	the	DET
ijtc-501	38	33	lto	lto	PROPN
ijtc-501	38	34	4	4	NUM
ijtc-501	38	35	,	,	PUNCT
ijtc-501	38	36	the	the	DET
ijtc-501	38	37	obstacles	obstacle	NOUN
ijtc-501	38	38	faced	face	VERB
ijtc-501	38	39	and	and	CCONJ
ijtc-501	38	40	the	the	DET
ijtc-501	38	41	efforts	effort	NOUN
ijtc-501	38	42	made	make	VERB
ijtc-501	38	43	to	to	PART
ijtc-501	38	44	overcome	overcome	VERB
ijtc-501	38	45	these	these	DET
ijtc-501	38	46	obstacles	obstacle	NOUN
ijtc-501	38	47	.	.	PUNCT
ijtc-501	39	1	tax	tax	NOUN
ijtc-501	39	2	administration	administration	PROPN
ijtc-501	39	3	tax	tax	NOUN
ijtc-501	39	4	administration	administration	NOUN
ijtc-501	39	5	in	in	ADP
ijtc-501	39	6	a	a	DET
ijtc-501	39	7	narrow	narrow	ADJ
ijtc-501	39	8	sense	sense	NOUN
ijtc-501	39	9	is	be	AUX
ijtc-501	39	10	the	the	DET
ijtc-501	39	11	administration	administration	NOUN
ijtc-501	39	12	and	and	CCONJ
ijtc-501	39	13	service	service	NOUN
ijtc-501	39	14	of	of	ADP
ijtc-501	39	15	the	the	DET
ijtc-501	39	16	rights	right	NOUN
ijtc-501	39	17	and	and	CCONJ
ijtc-501	39	18	obligations	obligation	NOUN
ijtc-501	39	19	of	of	ADP
ijtc-501	39	20	tax	tax	NOUN
ijtc-501	39	21	payments	payment	NOUN
ijtc-501	39	22	,	,	PUNCT
ijtc-501	39	23	both	both	DET
ijtc-501	39	24	administration	administration	NOUN
ijtc-501	39	25	and	and	CCONJ
ijtc-501	39	26	services	service	NOUN
ijtc-501	39	27	carried	carry	VERB
ijtc-501	39	28	out	out	ADP
ijtc-501	39	29	at	at	ADP
ijtc-501	39	30	the	the	DET
ijtc-501	39	31	tax	tax	NOUN
ijtc-501	39	32	office	office	NOUN
ijtc-501	39	33	and	and	CCONJ
ijtc-501	39	34	at	at	ADP
ijtc-501	39	35	the	the	DET
ijtc-501	39	36	taxpayer	taxpayer	NOUN
ijtc-501	39	37	's	's	PART
ijtc-501	39	38	place	place	NOUN
ijtc-501	39	39	,	,	PUNCT
ijtc-501	39	40	while	while	SCONJ
ijtc-501	39	41	tax	tax	NOUN
ijtc-501	39	42	administration	administration	NOUN
ijtc-501	39	43	in	in	ADP
ijtc-501	39	44	a	a	DET
ijtc-501	39	45	broad	broad	ADJ
ijtc-501	39	46	sense	sense	NOUN
ijtc-501	39	47	includes	include	VERB
ijtc-501	39	48	functions	function	NOUN
ijtc-501	39	49	,	,	PUNCT
ijtc-501	39	50	systems	system	NOUN
ijtc-501	39	51	and	and	CCONJ
ijtc-501	39	52	organizations	organization	NOUN
ijtc-501	39	53	or	or	CCONJ
ijtc-501	39	54	institutions	institution	NOUN
ijtc-501	39	55	(	(	PUNCT
ijtc-501	39	56	faúndez	faúndez	PROPN
ijtc-501	39	57	-	-	PUNCT
ijtc-501	39	58	ugalde	ugalde	PROPN
ijtc-501	39	59	et	et	PROPN
ijtc-501	39	60	al	al	PROPN
ijtc-501	39	61	.	.	PROPN
ijtc-501	39	62	,	,	PUNCT
ijtc-501	39	63	2020	2020	NUM
ijtc-501	39	64	;	;	PUNCT
ijtc-501	39	65	paramitha	paramitha	PROPN
ijtc-501	39	66	&	&	CCONJ
ijtc-501	39	67	supadmi	supadmi	PROPN
ijtc-501	39	68	,	,	PUNCT
ijtc-501	39	69	2021	2021	NUM
ijtc-501	39	70	;	;	PUNCT
ijtc-501	39	71	widilestariningtyas	widilestariningtya	NOUN
ijtc-501	39	72	,	,	PUNCT
ijtc-501	39	73	2017	2017	NUM
ijtc-501	39	74	)	)	PUNCT
ijtc-501	39	75	.	.	PUNCT
ijtc-501	40	1	as	as	ADP
ijtc-501	40	2	a	a	DET
ijtc-501	40	3	function	function	NOUN
ijtc-501	40	4	,	,	PUNCT
ijtc-501	40	5	tax	tax	NOUN
ijtc-501	40	6	administration	administration	NOUN
ijtc-501	40	7	includes	include	VERB
ijtc-501	40	8	planning	planning	NOUN
ijtc-501	40	9	,	,	PUNCT
ijtc-501	40	10	organizing	organize	VERB
ijtc-501	40	11	,	,	PUNCT
ijtc-501	40	12	mobilizing	mobilize	VERB
ijtc-501	40	13	and	and	CCONJ
ijtc-501	40	14	controlling	control	VERB
ijtc-501	40	15	taxation	taxation	NOUN
ijtc-501	40	16	(	(	PUNCT
ijtc-501	40	17	surjono	surjono	NOUN
ijtc-501	40	18	,	,	PUNCT
ijtc-501	40	19	2016	2016	NUM
ijtc-501	40	20	)	)	PUNCT
ijtc-501	40	21	.	.	PUNCT
ijtc-501	41	1	as	as	ADP
ijtc-501	41	2	a	a	DET
ijtc-501	41	3	system	system	NOUN
ijtc-501	41	4	,	,	PUNCT
ijtc-501	41	5	tax	tax	NOUN
ijtc-501	41	6	administration	administration	NOUN
ijtc-501	41	7	is	be	AUX
ijtc-501	41	8	a	a	DET
ijtc-501	41	9	set	set	NOUN
ijtc-501	41	10	of	of	ADP
ijtc-501	41	11	elements	element	NOUN
ijtc-501	41	12	,	,	PUNCT
ijtc-501	41	13	namely	namely	ADV
ijtc-501	41	14	statutory	statutory	ADJ
ijtc-501	41	15	regulations	regulation	NOUN
ijtc-501	41	16	,	,	PUNCT
ijtc-501	41	17	facilities	facility	NOUN
ijtc-501	41	18	and	and	CCONJ
ijtc-501	41	19	infrastructure	infrastructure	NOUN
ijtc-501	41	20	,	,	PUNCT
ijtc-501	41	21	and	and	CCONJ
ijtc-501	41	22	interrelated	interrelated	ADJ
ijtc-501	41	23	taxpayers	taxpayer	NOUN
ijtc-501	41	24	who	who	PRON
ijtc-501	41	25	jointly	jointly	ADV
ijtc-501	41	26	carry	carry	VERB
ijtc-501	41	27	out	out	ADP
ijtc-501	41	28	their	their	PRON
ijtc-501	41	29	functions	function	NOUN
ijtc-501	41	30	and	and	CCONJ
ijtc-501	41	31	duties	duty	NOUN
ijtc-501	41	32	to	to	PART
ijtc-501	41	33	achieve	achieve	VERB
ijtc-501	41	34	certain	certain	ADJ
ijtc-501	41	35	goals	goal	NOUN
ijtc-501	41	36	(	(	PUNCT
ijtc-501	41	37	huang	huang	PROPN
ijtc-501	41	38	et	et	PROPN
ijtc-501	41	39	al	al	PROPN
ijtc-501	41	40	.	.	PROPN
ijtc-501	41	41	,	,	PUNCT
ijtc-501	41	42	2022	2022	NUM
ijtc-501	41	43	)	)	PUNCT
ijtc-501	41	44	.	.	PUNCT
ijtc-501	42	1	meanwhile	meanwhile	ADV
ijtc-501	42	2	,	,	PUNCT
ijtc-501	42	3	as	as	ADP
ijtc-501	42	4	an	an	DET
ijtc-501	42	5	institution	institution	NOUN
ijtc-501	42	6	,	,	PUNCT
ijtc-501	42	7	tax	tax	NOUN
ijtc-501	42	8	administration	administration	NOUN
ijtc-501	42	9	that	that	PRON
ijtc-501	42	10	manages	manage	VERB
ijtc-501	42	11	the	the	DET
ijtc-501	42	12	system	system	NOUN
ijtc-501	42	13	,	,	PUNCT
ijtc-501	42	14	the	the	DET
ijtc-501	42	15	taxation	taxation	NOUN
ijtc-501	42	16	process	process	NOUN
ijtc-501	42	17	and	and	CCONJ
ijtc-501	42	18	services	service	NOUN
ijtc-501	42	19	.	.	PUNCT
ijtc-501	43	1	the	the	DET
ijtc-501	43	2	quality	quality	NOUN
ijtc-501	43	3	and	and	CCONJ
ijtc-501	43	4	quantity	quantity	NOUN
ijtc-501	43	5	of	of	ADP
ijtc-501	43	6	human	human	ADJ
ijtc-501	43	7	resources	resource	NOUN
ijtc-501	43	8	is	be	AUX
ijtc-501	43	9	also	also	ADV
ijtc-501	43	10	one	one	NUM
ijtc-501	43	11	of	of	ADP
ijtc-501	43	12	the	the	DET
ijtc-501	43	13	benchmarks	benchmark	NOUN
ijtc-501	43	14	for	for	ADP
ijtc-501	43	15	tax	tax	NOUN
ijtc-501	43	16	administration	administration	NOUN
ijtc-501	43	17	performance	performance	NOUN
ijtc-501	43	18	(	(	PUNCT
ijtc-501	43	19	keen	keen	PROPN
ijtc-501	43	20	&	&	CCONJ
ijtc-501	43	21	slemrod	slemrod	NOUN
ijtc-501	43	22	,	,	PUNCT
ijtc-501	43	23	2017	2017	NUM
ijtc-501	43	24	;	;	PUNCT
ijtc-501	43	25	martínez	martínez	PROPN
ijtc-501	43	26	et	et	PROPN
ijtc-501	43	27	al	al	PROPN
ijtc-501	43	28	.	.	PROPN
ijtc-501	43	29	,	,	PUNCT
ijtc-501	43	30	2022	2022	NUM
ijtc-501	43	31	;	;	PUNCT
ijtc-501	43	32	nguyen	nguyen	NOUN
ijtc-501	43	33	et	et	PROPN
ijtc-501	43	34	al	al	PROPN
ijtc-501	43	35	.	.	PROPN
ijtc-501	43	36	,	,	PUNCT
ijtc-501	43	37	2020	2020	NUM
ijtc-501	43	38	)	)	PUNCT
ijtc-501	43	39	.	.	PUNCT
ijtc-501	44	1	2016	2016	NUM
ijtc-501	44	2	10.3	10.3	NUM
ijtc-501	44	3	%	%	NOUN
ijtc-501	44	4	2017	2017	NUM
ijtc-501	44	5	10.9	10.9	NUM
ijtc-501	44	6	%	%	NOUN
ijtc-501	44	7	2018	2018	NUM
ijtc-501	44	8	10.2	10.2	NUM
ijtc-501	44	9	%	%	NOUN
ijtc-501	44	10	2019	2019	NUM
ijtc-501	44	11	9.7	9.7	NUM
ijtc-501	44	12	%	%	NOUN
ijtc-501	44	13	2020	2020	NUM
ijtc-501	44	14	7.9	7.9	NUM
ijtc-501	44	15	%	%	NOUN
ijtc-501	44	16	the	the	DET
ijtc-501	44	17	effectiveness	effectiveness	NOUN
ijtc-501	44	18	of	of	ADP
ijtc-501	44	19	tax	tax	NOUN
ijtc-501	44	20	audit	audit	NOUN
ijtc-501	44	21	as	as	ADP
ijtc-501	44	22	a	a	DET
ijtc-501	44	23	self	self	NOUN
ijtc-501	44	24	assessment	assessment	NOUN
ijtc-501	44	25	system	system	NOUN
ijtc-501	44	26	supervision	supervision	NOUN
ijtc-501	44	27	measures	measure	NOUN
ijtc-501	44	28	and	and	CCONJ
ijtc-501	44	29	tax	tax	NOUN
ijtc-501	44	30	revenue	revenue	NOUN
ijtc-501	44	31	support	support	NOUN
ijtc-501	44	32	(	(	PUNCT
ijtc-501	44	33	study	study	VERB
ijtc-501	44	34	at	at	ADP
ijtc-501	44	35	the	the	DET
ijtc-501	44	36	large	large	ADJ
ijtc-501	44	37	tax	tax	NOUN
ijtc-501	44	38	office	office	NOUN
ijtc-501	44	39	4	4	NUM
ijtc-501	44	40	)	)	PUNCT
ijtc-501	44	41	.	.	PUNCT
ijtc-501	45	1	wahyudin	wahyudin	VERB
ijtc-501	45	2	,	,	PUNCT
ijtc-501	45	3	tyas	tyas	PROPN
ijtc-501	45	4	,	,	PUNCT
ijtc-501	45	5	atmojo	atmojo	ADV
ijtc-501	45	6	,	,	PUNCT
ijtc-501	45	7	andrayanti	andrayanti	NOUN
ijtc-501	45	8	,	,	PUNCT
ijtc-501	45	9	and	and	CCONJ
ijtc-501	45	10	juliana	juliana	PROPN
ijtc-501	45	11	261	261	NUM
ijtc-501	45	12	|	|	ADV
ijtc-501	45	13	ilomata	ilomata	PROPN
ijtc-501	45	14	international	international	ADJ
ijtc-501	45	15	journal	journal	NOUN
ijtc-501	45	16	of	of	ADP
ijtc-501	45	17	tax	tax	PROPN
ijtc-501	45	18	&	&	CCONJ
ijtc-501	45	19	accounting	account	VERB
ijtc-501	45	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-501	45	21	tax	tax	NOUN
ijtc-501	45	22	audit	audit	NOUN
ijtc-501	45	23	tax	tax	NOUN
ijtc-501	45	24	audit	audit	NOUN
ijtc-501	45	25	is	be	AUX
ijtc-501	45	26	an	an	DET
ijtc-501	45	27	instrument	instrument	NOUN
ijtc-501	45	28	to	to	PART
ijtc-501	45	29	determine	determine	VERB
ijtc-501	45	30	compliance	compliance	NOUN
ijtc-501	45	31	,	,	PUNCT
ijtc-501	45	32	both	both	CCONJ
ijtc-501	45	33	formal	formal	ADJ
ijtc-501	45	34	and	and	CCONJ
ijtc-501	45	35	material	material	NOUN
ijtc-501	45	36	,	,	PUNCT
ijtc-501	45	37	whose	whose	DET
ijtc-501	45	38	main	main	ADJ
ijtc-501	45	39	purpose	purpose	NOUN
ijtc-501	45	40	is	be	AUX
ijtc-501	45	41	to	to	PART
ijtc-501	45	42	test	test	VERB
ijtc-501	45	43	the	the	DET
ijtc-501	45	44	level	level	NOUN
ijtc-501	45	45	of	of	ADP
ijtc-501	45	46	compliance	compliance	NOUN
ijtc-501	45	47	in	in	ADP
ijtc-501	45	48	fulfilling	fulfil	VERB
ijtc-501	45	49	tax	tax	NOUN
ijtc-501	45	50	obligations	obligation	NOUN
ijtc-501	45	51	that	that	PRON
ijtc-501	45	52	have	have	AUX
ijtc-501	45	53	been	be	AUX
ijtc-501	45	54	carried	carry	VERB
ijtc-501	45	55	out	out	ADP
ijtc-501	45	56	on	on	ADP
ijtc-501	45	57	the	the	DET
ijtc-501	45	58	basis	basis	NOUN
ijtc-501	45	59	of	of	ADP
ijtc-501	45	60	a	a	DET
ijtc-501	45	61	self	self	NOUN
ijtc-501	45	62	-	-	PUNCT
ijtc-501	45	63	assessment	assessment	NOUN
ijtc-501	45	64	system	system	NOUN
ijtc-501	45	65	(	(	PUNCT
ijtc-501	45	66	eulaiwi	eulaiwi	VERB
ijtc-501	45	67	et	et	PROPN
ijtc-501	45	68	al	al	PROPN
ijtc-501	45	69	.	.	PROPN
ijtc-501	45	70	,	,	PUNCT
ijtc-501	45	71	2021	2021	NUM
ijtc-501	45	72	;	;	PUNCT
ijtc-501	45	73	kasper	kasper	PROPN
ijtc-501	45	74	&	&	CCONJ
ijtc-501	45	75	alm	alm	PROPN
ijtc-501	45	76	,	,	PUNCT
ijtc-501	45	77	2022	2022	NUM
ijtc-501	45	78	;	;	PUNCT
ijtc-501	45	79	ma	ma	PROPN
ijtc-501	45	80	et	et	PROPN
ijtc-501	45	81	al	al	PROPN
ijtc-501	45	82	.	.	PROPN
ijtc-501	45	83	,	,	PUNCT
ijtc-501	45	84	2021	2021	NUM
ijtc-501	45	85	)	)	PUNCT
ijtc-501	45	86	.	.	PUNCT
ijtc-501	46	1	the	the	DET
ijtc-501	46	2	definition	definition	NOUN
ijtc-501	46	3	of	of	ADP
ijtc-501	46	4	tax	tax	NOUN
ijtc-501	46	5	audit	audit	NOUN
ijtc-501	46	6	is	be	AUX
ijtc-501	46	7	a	a	DET
ijtc-501	46	8	series	series	NOUN
ijtc-501	46	9	of	of	ADP
ijtc-501	46	10	activities	activity	NOUN
ijtc-501	46	11	to	to	PART
ijtc-501	46	12	seek	seek	VERB
ijtc-501	46	13	,	,	PUNCT
ijtc-501	46	14	collect	collect	VERB
ijtc-501	46	15	,	,	PUNCT
ijtc-501	46	16	data	datum	NOUN
ijtc-501	46	17	and	and	CCONJ
ijtc-501	46	18	other	other	ADJ
ijtc-501	46	19	information	information	NOUN
ijtc-501	46	20	process	process	NOUN
ijtc-501	46	21	,	,	PUNCT
ijtc-501	46	22	to	to	PART
ijtc-501	46	23	test	test	VERB
ijtc-501	46	24	compliance	compliance	NOUN
ijtc-501	46	25	with	with	ADP
ijtc-501	46	26	tax	tax	NOUN
ijtc-501	46	27	obligations	obligation	NOUN
ijtc-501	46	28	and	and	CCONJ
ijtc-501	46	29	for	for	ADP
ijtc-501	46	30	other	other	ADJ
ijtc-501	46	31	purposes	purpose	NOUN
ijtc-501	46	32	,	,	PUNCT
ijtc-501	46	33	in	in	ADP
ijtc-501	46	34	the	the	DET
ijtc-501	46	35	context	context	NOUN
ijtc-501	46	36	of	of	ADP
ijtc-501	46	37	implementing	implement	VERB
ijtc-501	46	38	the	the	DET
ijtc-501	46	39	provisions	provision	NOUN
ijtc-501	46	40	of	of	ADP
ijtc-501	46	41	tax	tax	NOUN
ijtc-501	46	42	laws	law	NOUN
ijtc-501	46	43	and	and	CCONJ
ijtc-501	46	44	regulations	regulation	NOUN
ijtc-501	46	45	(	(	PUNCT
ijtc-501	46	46	mardiasmo	mardiasmo	NOUN
ijtc-501	46	47	,	,	PUNCT
ijtc-501	46	48	2016	2016	NUM
ijtc-501	46	49	)	)	PUNCT
ijtc-501	46	50	.	.	PUNCT
ijtc-501	47	1	meanwhile	meanwhile	ADV
ijtc-501	47	2	,	,	PUNCT
ijtc-501	47	3	to	to	PART
ijtc-501	47	4	increase	increase	VERB
ijtc-501	47	5	tax	tax	NOUN
ijtc-501	47	6	compliance	compliance	NOUN
ijtc-501	47	7	,	,	PUNCT
ijtc-501	47	8	through	through	ADP
ijtc-501	47	9	law	law	NOUN
ijtc-501	47	10	enforcement	enforcement	NOUN
ijtc-501	47	11	efforts	effort	NOUN
ijtc-501	47	12	,	,	PUNCT
ijtc-501	47	13	so	so	SCONJ
ijtc-501	47	14	as	as	SCONJ
ijtc-501	47	15	to	to	PART
ijtc-501	47	16	increase	increase	VERB
ijtc-501	47	17	tax	tax	NOUN
ijtc-501	47	18	revenue	revenue	NOUN
ijtc-501	47	19	.	.	PUNCT
ijtc-501	48	1	in	in	ADP
ijtc-501	48	2	general	general	ADJ
ijtc-501	48	3	,	,	PUNCT
ijtc-501	48	4	the	the	DET
ijtc-501	48	5	main	main	ADJ
ijtc-501	48	6	purpose	purpose	NOUN
ijtc-501	48	7	of	of	ADP
ijtc-501	48	8	tax	tax	NOUN
ijtc-501	48	9	audits	audits	NOUN
ijtc-501	48	10	is	be	AUX
ijtc-501	48	11	testing	test	VERB
ijtc-501	48	12	compliance	compliance	NOUN
ijtc-501	48	13	with	with	ADP
ijtc-501	48	14	tax	tax	NOUN
ijtc-501	48	15	obligations	obligation	NOUN
ijtc-501	48	16	,	,	PUNCT
ijtc-501	48	17	including	include	VERB
ijtc-501	48	18	tax	tax	NOUN
ijtc-501	48	19	collectors	collector	NOUN
ijtc-501	48	20	and	and	CCONJ
ijtc-501	48	21	withholders	withholder	NOUN
ijtc-501	48	22	(	(	PUNCT
ijtc-501	48	23	bag	bag	NOUN
ijtc-501	48	24	&	&	CCONJ
ijtc-501	48	25	wang	wang	PROPN
ijtc-501	48	26	,	,	PUNCT
ijtc-501	48	27	2021	2021	NUM
ijtc-501	48	28	;	;	PUNCT
ijtc-501	48	29	gupta	gupta	PROPN
ijtc-501	48	30	&	&	CCONJ
ijtc-501	48	31	jalles	jalle	NOUN
ijtc-501	48	32	,	,	PUNCT
ijtc-501	48	33	2022	2022	NUM
ijtc-501	48	34	)	)	PUNCT
ijtc-501	48	35	.	.	PUNCT
ijtc-501	49	1	the	the	DET
ijtc-501	49	2	types	type	NOUN
ijtc-501	49	3	of	of	ADP
ijtc-501	49	4	tax	tax	NOUN
ijtc-501	49	5	audits	audits	NOUN
ijtc-501	49	6	are	be	AUX
ijtc-501	49	7	routine	routine	ADJ
ijtc-501	49	8	inspections	inspection	NOUN
ijtc-501	49	9	,	,	PUNCT
ijtc-501	49	10	selection	selection	NOUN
ijtc-501	49	11	criteria	criterion	NOUN
ijtc-501	49	12	audits	audits	NOUN
ijtc-501	49	13	,	,	PUNCT
ijtc-501	49	14	special	special	ADJ
ijtc-501	49	15	audits	audits	NOUN
ijtc-501	49	16	,	,	PUNCT
ijtc-501	49	17	preliminary	preliminary	ADJ
ijtc-501	49	18	evidence	evidence	NOUN
ijtc-501	49	19	audits	audits	NOUN
ijtc-501	49	20	,	,	PUNCT
ijtc-501	49	21	location	location	NOUN
ijtc-501	49	22	tax	tax	NOUN
ijtc-501	49	23	audits	audits	NOUN
ijtc-501	49	24	,	,	PUNCT
ijtc-501	49	25	current	current	ADJ
ijtc-501	49	26	year	year	NOUN
ijtc-501	49	27	audits	audits	NOUN
ijtc-501	49	28	,	,	PUNCT
ijtc-501	49	29	integrated	integrated	ADJ
ijtc-501	49	30	audits	audits	NOUN
ijtc-501	49	31	and	and	CCONJ
ijtc-501	49	32	audits	audits	NOUN
ijtc-501	49	33	for	for	ADP
ijtc-501	49	34	tax	tax	NOUN
ijtc-501	49	35	collection	collection	NOUN
ijtc-501	49	36	(	(	PUNCT
ijtc-501	49	37	febrian	febrian	NOUN
ijtc-501	49	38	,	,	PUNCT
ijtc-501	49	39	2019	2019	NUM
ijtc-501	49	40	;	;	PUNCT
ijtc-501	49	41	irawan	irawan	PROPN
ijtc-501	49	42	&	&	CCONJ
ijtc-501	49	43	budiono	budiono	PROPN
ijtc-501	49	44	,	,	PUNCT
ijtc-501	49	45	2019	2019	NUM
ijtc-501	49	46	)	)	PUNCT
ijtc-501	49	47	.	.	PUNCT
ijtc-501	50	1	meanwhile	meanwhile	ADV
ijtc-501	50	2	,	,	PUNCT
ijtc-501	50	3	the	the	DET
ijtc-501	50	4	scope	scope	NOUN
ijtc-501	50	5	of	of	ADP
ijtc-501	50	6	the	the	DET
ijtc-501	50	7	tax	tax	NOUN
ijtc-501	50	8	audit	audit	NOUN
ijtc-501	50	9	consists	consist	VERB
ijtc-501	50	10	of	of	ADP
ijtc-501	50	11	field	field	NOUN
ijtc-501	50	12	and	and	CCONJ
ijtc-501	50	13	office	office	NOUN
ijtc-501	50	14	audit	audit	NOUN
ijtc-501	50	15	(	(	PUNCT
ijtc-501	50	16	benkraiem	benkraiem	NOUN
ijtc-501	50	17	et	et	PROPN
ijtc-501	50	18	al	al	PROPN
ijtc-501	50	19	.	.	PROPN
ijtc-501	50	20	,	,	PUNCT
ijtc-501	50	21	2021	2021	NUM
ijtc-501	50	22	;	;	PUNCT
ijtc-501	50	23	brushwood	brushwood	PROPN
ijtc-501	50	24	et	et	PROPN
ijtc-501	50	25	al	al	PROPN
ijtc-501	50	26	.	.	PROPN
ijtc-501	50	27	,	,	PUNCT
ijtc-501	50	28	2018	2018	NUM
ijtc-501	50	29	)	)	PUNCT
ijtc-501	50	30	.	.	PUNCT
ijtc-501	51	1	the	the	DET
ijtc-501	51	2	stages	stage	NOUN
ijtc-501	51	3	of	of	ADP
ijtc-501	51	4	implementing	implement	VERB
ijtc-501	51	5	the	the	DET
ijtc-501	51	6	tax	tax	NOUN
ijtc-501	51	7	audit	audit	NOUN
ijtc-501	51	8	must	must	AUX
ijtc-501	51	9	be	be	AUX
ijtc-501	51	10	carried	carry	VERB
ijtc-501	51	11	out	out	ADP
ijtc-501	51	12	accordance	accordance	NOUN
ijtc-501	51	13	the	the	DET
ijtc-501	51	14	tax	tax	NOUN
ijtc-501	51	15	laws	law	NOUN
ijtc-501	51	16	and	and	CCONJ
ijtc-501	51	17	regulations	regulation	NOUN
ijtc-501	51	18	in	in	ADP
ijtc-501	51	19	order	order	NOUN
ijtc-501	51	20	to	to	PART
ijtc-501	51	21	obtain	obtain	VERB
ijtc-501	51	22	maximum	maximum	ADJ
ijtc-501	51	23	results	result	NOUN
ijtc-501	51	24	and	and	CCONJ
ijtc-501	51	25	also	also	ADV
ijtc-501	51	26	so	so	SCONJ
ijtc-501	51	27	that	that	SCONJ
ijtc-501	51	28	it	it	PRON
ijtc-501	51	29	does	do	AUX
ijtc-501	51	30	not	not	PART
ijtc-501	51	31	go	go	VERB
ijtc-501	51	32	out	out	ADP
ijtc-501	51	33	of	of	ADP
ijtc-501	51	34	line	line	NOUN
ijtc-501	51	35	with	with	ADP
ijtc-501	51	36	the	the	DET
ijtc-501	51	37	regulations	regulation	NOUN
ijtc-501	51	38	that	that	PRON
ijtc-501	51	39	have	have	AUX
ijtc-501	51	40	been	be	AUX
ijtc-501	51	41	previously	previously	ADV
ijtc-501	51	42	set	set	VERB
ijtc-501	51	43	and	and	CCONJ
ijtc-501	51	44	to	to	PART
ijtc-501	51	45	be	be	AUX
ijtc-501	51	46	disciplined	discipline	VERB
ijtc-501	51	47	in	in	ADP
ijtc-501	51	48	its	its	PRON
ijtc-501	51	49	implementation	implementation	NOUN
ijtc-501	51	50	,	,	PUNCT
ijtc-501	51	51	starting	start	VERB
ijtc-501	51	52	from	from	ADP
ijtc-501	51	53	preparation	preparation	NOUN
ijtc-501	51	54	,	,	PUNCT
ijtc-501	51	55	implementation	implementation	NOUN
ijtc-501	51	56	to	to	ADP
ijtc-501	51	57	making	make	VERB
ijtc-501	51	58	work	work	NOUN
ijtc-501	51	59	reports	report	NOUN
ijtc-501	51	60	and	and	CCONJ
ijtc-501	51	61	audit	audit	NOUN
ijtc-501	51	62	results	result	NOUN
ijtc-501	51	63	(	(	PUNCT
ijtc-501	51	64	garcíameca	garcíameca	VERB
ijtc-501	51	65	et	et	PROPN
ijtc-501	51	66	al	al	PROPN
ijtc-501	51	67	.	.	PROPN
ijtc-501	51	68	,	,	PUNCT
ijtc-501	51	69	2021	2021	NUM
ijtc-501	51	70	;	;	PUNCT
ijtc-501	52	1	mendoza	mendoza	PROPN
ijtc-501	52	2	et	et	PROPN
ijtc-501	52	3	al	al	PROPN
ijtc-501	52	4	.	.	PROPN
ijtc-501	52	5	,	,	PUNCT
ijtc-501	52	6	2017	2017	NUM
ijtc-501	52	7	)	)	PUNCT
ijtc-501	52	8	.	.	PUNCT
ijtc-501	53	1	the	the	DET
ijtc-501	53	2	reasons	reason	NOUN
ijtc-501	53	3	behind	behind	ADP
ijtc-501	53	4	the	the	DET
ijtc-501	53	5	general	general	ADJ
ijtc-501	53	6	policy	policy	NOUN
ijtc-501	53	7	of	of	ADP
ijtc-501	53	8	tax	tax	NOUN
ijtc-501	53	9	audits	audits	NOUN
ijtc-501	53	10	are	be	AUX
ijtc-501	53	11	the	the	DET
ijtc-501	53	12	consequences	consequence	NOUN
ijtc-501	53	13	of	of	ADP
ijtc-501	53	14	tax	tax	NOUN
ijtc-501	53	15	compliance	compliance	NOUN
ijtc-501	53	16	,	,	PUNCT
ijtc-501	53	17	to	to	PART
ijtc-501	53	18	minimize	minimize	VERB
ijtc-501	53	19	tax	tax	NOUN
ijtc-501	53	20	avoidance	avoidance	NOUN
ijtc-501	53	21	and	and	CCONJ
ijtc-501	53	22	tax	tax	NOUN
ijtc-501	53	23	evasion	evasion	NOUN
ijtc-501	53	24	,	,	PUNCT
ijtc-501	53	25	reduce	reduce	VERB
ijtc-501	53	26	the	the	DET
ijtc-501	53	27	level	level	NOUN
ijtc-501	53	28	of	of	ADP
ijtc-501	53	29	income	income	NOUN
ijtc-501	53	30	tax	tax	NOUN
ijtc-501	53	31	leakage	leakage	NOUN
ijtc-501	53	32	,	,	PUNCT
ijtc-501	53	33	and	and	CCONJ
ijtc-501	53	34	the	the	DET
ijtc-501	53	35	imposition	imposition	NOUN
ijtc-501	53	36	of	of	ADP
ijtc-501	53	37	sanctions	sanction	NOUN
ijtc-501	53	38	from	from	ADP
ijtc-501	53	39	the	the	DET
ijtc-501	53	40	results	result	NOUN
ijtc-501	53	41	of	of	ADP
ijtc-501	53	42	the	the	DET
ijtc-501	53	43	audit	audit	NOUN
ijtc-501	53	44	(	(	PUNCT
ijtc-501	53	45	kurauone	kurauone	NOUN
ijtc-501	53	46	et	et	PROPN
ijtc-501	53	47	al	al	PROPN
ijtc-501	53	48	.	.	PROPN
ijtc-501	53	49	,	,	PUNCT
ijtc-501	53	50	2021	2021	NUM
ijtc-501	53	51	)	)	PUNCT
ijtc-501	53	52	.	.	PUNCT
ijtc-501	54	1	tax	tax	NOUN
ijtc-501	54	2	audit	audit	NOUN
ijtc-501	54	3	standards	standard	NOUN
ijtc-501	54	4	include	include	VERB
ijtc-501	54	5	general	general	ADJ
ijtc-501	54	6	standards	standard	NOUN
ijtc-501	54	7	,	,	PUNCT
ijtc-501	54	8	implementation	implementation	NOUN
ijtc-501	54	9	standards	standard	NOUN
ijtc-501	54	10	and	and	CCONJ
ijtc-501	54	11	audit	audit	NOUN
ijtc-501	54	12	results	result	NOUN
ijtc-501	54	13	reporting	report	VERB
ijtc-501	54	14	standards	standard	NOUN
ijtc-501	54	15	(	(	PUNCT
ijtc-501	54	16	lesmana	lesmana	PROPN
ijtc-501	54	17	&	&	CCONJ
ijtc-501	54	18	setyadi	setyadi	PROPN
ijtc-501	54	19	,	,	PUNCT
ijtc-501	54	20	2020	2020	NUM
ijtc-501	54	21	)	)	PUNCT
ijtc-501	54	22	.	.	PUNCT
ijtc-501	55	1	the	the	DET
ijtc-501	55	2	audit	audit	NOUN
ijtc-501	55	3	standard	standard	NOUN
ijtc-501	55	4	is	be	AUX
ijtc-501	55	5	the	the	DET
ijtc-501	55	6	minimum	minimum	ADJ
ijtc-501	55	7	achievement	achievement	NOUN
ijtc-501	55	8	that	that	PRON
ijtc-501	55	9	must	must	AUX
ijtc-501	55	10	be	be	AUX
ijtc-501	55	11	achieved	achieve	VERB
ijtc-501	55	12	in	in	ADP
ijtc-501	55	13	carrying	carry	VERB
ijtc-501	55	14	out	out	ADP
ijtc-501	55	15	the	the	DET
ijtc-501	55	16	audit	audit	NOUN
ijtc-501	55	17	(	(	PUNCT
ijtc-501	55	18	chan	chan	PROPN
ijtc-501	55	19	et	et	PROPN
ijtc-501	55	20	al	al	PROPN
ijtc-501	55	21	.	.	PROPN
ijtc-501	55	22	,	,	PUNCT
ijtc-501	55	23	2015	2015	NUM
ijtc-501	55	24	)	)	PUNCT
ijtc-501	55	25	.	.	PUNCT
ijtc-501	56	1	the	the	DET
ijtc-501	56	2	implementation	implementation	NOUN
ijtc-501	56	3	of	of	ADP
ijtc-501	56	4	tax	tax	NOUN
ijtc-501	56	5	audits	audits	NOUN
ijtc-501	56	6	may	may	AUX
ijtc-501	56	7	be	be	AUX
ijtc-501	56	8	better	well	ADJ
ijtc-501	56	9	or	or	CCONJ
ijtc-501	56	10	above	above	ADP
ijtc-501	56	11	the	the	DET
ijtc-501	56	12	audit	audit	NOUN
ijtc-501	56	13	standards	standard	NOUN
ijtc-501	56	14	that	that	PRON
ijtc-501	56	15	have	have	AUX
ijtc-501	56	16	been	be	AUX
ijtc-501	56	17	set	set	VERB
ijtc-501	56	18	(	(	PUNCT
ijtc-501	56	19	kuchumova	kuchumova	PROPN
ijtc-501	56	20	,	,	PUNCT
ijtc-501	56	21	2017	2017	NUM
ijtc-501	56	22	)	)	PUNCT
ijtc-501	56	23	.	.	PUNCT
ijtc-501	57	1	if	if	SCONJ
ijtc-501	57	2	the	the	DET
ijtc-501	57	3	result	result	NOUN
ijtc-501	57	4	is	be	AUX
ijtc-501	57	5	below	below	ADP
ijtc-501	57	6	the	the	DET
ijtc-501	57	7	standard	standard	NOUN
ijtc-501	57	8	,	,	PUNCT
ijtc-501	57	9	there	there	PRON
ijtc-501	57	10	is	be	VERB
ijtc-501	57	11	actually	actually	ADV
ijtc-501	57	12	no	no	DET
ijtc-501	57	13	sanction	sanction	NOUN
ijtc-501	57	14	for	for	ADP
ijtc-501	57	15	the	the	DET
ijtc-501	57	16	tax	tax	NOUN
ijtc-501	57	17	audit	audit	NOUN
ijtc-501	57	18	but	but	CCONJ
ijtc-501	57	19	it	it	PRON
ijtc-501	57	20	will	will	AUX
ijtc-501	57	21	be	be	AUX
ijtc-501	57	22	a	a	DET
ijtc-501	57	23	measure	measure	NOUN
ijtc-501	57	24	of	of	ADP
ijtc-501	57	25	guidance	guidance	NOUN
ijtc-501	57	26	for	for	ADP
ijtc-501	57	27	the	the	DET
ijtc-501	57	28	implementation	implementation	NOUN
ijtc-501	57	29	of	of	ADP
ijtc-501	57	30	the	the	DET
ijtc-501	57	31	audit	audit	NOUN
ijtc-501	57	32	by	by	ADP
ijtc-501	57	33	the	the	DET
ijtc-501	57	34	directorate	directorate	NOUN
ijtc-501	57	35	of	of	ADP
ijtc-501	57	36	audit	audit	NOUN
ijtc-501	57	37	(	(	PUNCT
ijtc-501	57	38	nugrahanto	nugrahanto	PROPN
ijtc-501	57	39	&	&	CCONJ
ijtc-501	57	40	andri	andri	PROPN
ijtc-501	57	41	nasution	nasution	PROPN
ijtc-501	57	42	,	,	PUNCT
ijtc-501	57	43	2019	2019	NUM
ijtc-501	57	44	)	)	PUNCT
ijtc-501	57	45	.	.	PUNCT
ijtc-501	58	1	self	self	NOUN
ijtc-501	58	2	assessment	assessment	NOUN
ijtc-501	58	3	system	system	NOUN
ijtc-501	58	4	self	self	NOUN
ijtc-501	58	5	-	-	PUNCT
ijtc-501	58	6	assessment	assessment	NOUN
ijtc-501	58	7	system	system	NOUN
ijtc-501	58	8	is	be	AUX
ijtc-501	58	9	a	a	DET
ijtc-501	58	10	tax	tax	NOUN
ijtc-501	58	11	collection	collection	NOUN
ijtc-501	58	12	that	that	PRON
ijtc-501	58	13	gives	give	VERB
ijtc-501	58	14	authority	authority	NOUN
ijtc-501	58	15	,	,	PUNCT
ijtc-501	58	16	trust	trust	NOUN
ijtc-501	58	17	and	and	CCONJ
ijtc-501	58	18	responsibility	responsibility	NOUN
ijtc-501	58	19	to	to	ADP
ijtc-501	58	20	taxpayers	taxpayer	NOUN
ijtc-501	58	21	to	to	PART
ijtc-501	58	22	calculate	calculate	VERB
ijtc-501	58	23	,	,	PUNCT
ijtc-501	58	24	pay	pay	NOUN
ijtc-501	58	25	and	and	CCONJ
ijtc-501	58	26	self	self	NOUN
ijtc-501	58	27	-	-	PUNCT
ijtc-501	58	28	report	report	NOUN
ijtc-501	58	29	the	the	DET
ijtc-501	58	30	amount	amount	NOUN
ijtc-501	58	31	of	of	ADP
ijtc-501	58	32	tax	tax	NOUN
ijtc-501	58	33	to	to	PART
ijtc-501	58	34	be	be	AUX
ijtc-501	58	35	paid	pay	VERB
ijtc-501	58	36	(	(	PUNCT
ijtc-501	58	37	sakinah	sakinah	ADJ
ijtc-501	58	38	,	,	PUNCT
ijtc-501	58	39	2018	2018	NUM
ijtc-501	58	40	;	;	PUNCT
ijtc-501	58	41	satyawati	satyawati	PROPN
ijtc-501	58	42	&	&	CCONJ
ijtc-501	58	43	cahjono	cahjono	PROPN
ijtc-501	58	44	,	,	PUNCT
ijtc-501	58	45	2017	2017	NUM
ijtc-501	58	46	)	)	PUNCT
ijtc-501	58	47	.	.	PUNCT
ijtc-501	59	1	the	the	DET
ijtc-501	59	2	self	self	NOUN
ijtc-501	59	3	-	-	PUNCT
ijtc-501	59	4	assessment	assessment	NOUN
ijtc-501	59	5	system	system	NOUN
ijtc-501	59	6	is	be	AUX
ijtc-501	59	7	a	a	DET
ijtc-501	59	8	tax	tax	NOUN
ijtc-501	59	9	collection	collection	NOUN
ijtc-501	59	10	system	system	NOUN
ijtc-501	59	11	that	that	PRON
ijtc-501	59	12	authorizes	authorize	VERB
ijtc-501	59	13	taxpayers	taxpayer	NOUN
ijtc-501	59	14	to	to	PART
ijtc-501	59	15	determine	determine	VERB
ijtc-501	59	16	the	the	DET
ijtc-501	59	17	amount	amount	NOUN
ijtc-501	59	18	of	of	ADP
ijtc-501	59	19	tax	tax	NOUN
ijtc-501	59	20	payable	payable	ADJ
ijtc-501	59	21	each	each	DET
ijtc-501	59	22	year	year	NOUN
ijtc-501	59	23	in	in	ADP
ijtc-501	59	24	accordance	accordance	NOUN
ijtc-501	59	25	with	with	ADP
ijtc-501	59	26	the	the	DET
ijtc-501	59	27	applicable	applicable	ADJ
ijtc-501	59	28	tax	tax	NOUN
ijtc-501	59	29	laws	law	NOUN
ijtc-501	59	30	(	(	PUNCT
ijtc-501	59	31	masrullah	masrullah	PROPN
ijtc-501	59	32	et	et	PROPN
ijtc-501	59	33	al	al	PROPN
ijtc-501	59	34	.	.	PROPN
ijtc-501	59	35	,	,	PUNCT
ijtc-501	59	36	2021	2021	NUM
ijtc-501	59	37	)	)	PUNCT
ijtc-501	59	38	.	.	PUNCT
ijtc-501	60	1	the	the	DET
ijtc-501	60	2	self	self	NOUN
ijtc-501	60	3	-	-	PUNCT
ijtc-501	60	4	assessment	assessment	NOUN
ijtc-501	60	5	system	system	NOUN
ijtc-501	60	6	causes	cause	VERB
ijtc-501	60	7	taxpayers	taxpayer	NOUN
ijtc-501	60	8	to	to	PART
ijtc-501	60	9	receive	receive	VERB
ijtc-501	60	10	a	a	DET
ijtc-501	60	11	heavy	heavy	ADJ
ijtc-501	60	12	burden	burden	NOUN
ijtc-501	60	13	because	because	SCONJ
ijtc-501	60	14	all	all	DET
ijtc-501	60	15	activities	activity	NOUN
ijtc-501	60	16	to	to	PART
ijtc-501	60	17	fulfill	fulfill	VERB
ijtc-501	60	18	tax	tax	NOUN
ijtc-501	60	19	obligations	obligation	NOUN
ijtc-501	60	20	are	be	AUX
ijtc-501	60	21	carried	carry	VERB
ijtc-501	60	22	out	out	ADP
ijtc-501	60	23	by	by	ADP
ijtc-501	60	24	themselves	themselves	PRON
ijtc-501	60	25	(	(	PUNCT
ijtc-501	60	26	subing	sub	VERB
ijtc-501	60	27	et	et	NOUN
ijtc-501	60	28	al	al	PROPN
ijtc-501	60	29	.	.	PROPN
ijtc-501	60	30	,	,	PUNCT
ijtc-501	60	31	2011	2011	NUM
ijtc-501	60	32	)	)	PUNCT
ijtc-501	60	33	.	.	PUNCT
ijtc-501	61	1	taxpayers	taxpayer	NOUN
ijtc-501	61	2	must	must	AUX
ijtc-501	61	3	report	report	VERB
ijtc-501	61	4	all	all	DET
ijtc-501	61	5	relevant	relevant	ADJ
ijtc-501	61	6	information	information	NOUN
ijtc-501	61	7	in	in	ADP
ijtc-501	61	8	the	the	DET
ijtc-501	61	9	spt	spt	NOUN
ijtc-501	61	10	,	,	PUNCT
ijtc-501	61	11	calculate	calculate	VERB
ijtc-501	61	12	the	the	DET
ijtc-501	61	13	tax	tax	NOUN
ijtc-501	61	14	base	base	NOUN
ijtc-501	61	15	,	,	PUNCT
ijtc-501	61	16	calculate	calculate	VERB
ijtc-501	61	17	the	the	DET
ijtc-501	61	18	amount	amount	NOUN
ijtc-501	61	19	of	of	ADP
ijtc-501	61	20	tax	tax	NOUN
ijtc-501	61	21	owed	owe	VERB
ijtc-501	61	22	,	,	PUNCT
ijtc-501	61	23	deposit	deposit	VERB
ijtc-501	61	24	the	the	DET
ijtc-501	61	25	amount	amount	NOUN
ijtc-501	61	26	of	of	ADP
ijtc-501	61	27	tax	tax	NOUN
ijtc-501	61	28	owed	owe	VERB
ijtc-501	61	29	(	(	PUNCT
ijtc-501	61	30	zaimah	zaimah	PROPN
ijtc-501	61	31	,	,	PUNCT
ijtc-501	61	32	2016	2016	NUM
ijtc-501	61	33	)	)	PUNCT
ijtc-501	61	34	.	.	PUNCT
ijtc-501	62	1	because	because	SCONJ
ijtc-501	62	2	it	it	PRON
ijtc-501	62	3	demands	demand	VERB
ijtc-501	62	4	voluntary	voluntary	ADJ
ijtc-501	62	5	compliance	compliance	NOUN
ijtc-501	62	6	from	from	ADP
ijtc-501	62	7	taxpayers	taxpayer	NOUN
ijtc-501	62	8	,	,	PUNCT
ijtc-501	62	9	this	this	DET
ijtc-501	62	10	system	system	NOUN
ijtc-501	62	11	will	will	AUX
ijtc-501	62	12	also	also	ADV
ijtc-501	62	13	create	create	VERB
ijtc-501	62	14	great	great	ADJ
ijtc-501	62	15	opportunities	opportunity	NOUN
ijtc-501	62	16	for	for	ADP
ijtc-501	62	17	taxpayers	taxpayer	NOUN
ijtc-501	62	18	to	to	ADP
ijtc-501	62	19	the	the	DET
ijtc-501	62	20	effectiveness	effectiveness	NOUN
ijtc-501	62	21	of	of	ADP
ijtc-501	62	22	tax	tax	NOUN
ijtc-501	62	23	audit	audit	NOUN
ijtc-501	62	24	as	as	ADP
ijtc-501	62	25	a	a	DET
ijtc-501	62	26	self	self	NOUN
ijtc-501	62	27	assessment	assessment	NOUN
ijtc-501	62	28	system	system	NOUN
ijtc-501	62	29	supervision	supervision	NOUN
ijtc-501	62	30	measures	measure	NOUN
ijtc-501	62	31	and	and	CCONJ
ijtc-501	62	32	tax	tax	NOUN
ijtc-501	62	33	revenue	revenue	NOUN
ijtc-501	62	34	support	support	NOUN
ijtc-501	62	35	(	(	PUNCT
ijtc-501	62	36	study	study	VERB
ijtc-501	62	37	at	at	ADP
ijtc-501	62	38	the	the	DET
ijtc-501	62	39	large	large	ADJ
ijtc-501	62	40	tax	tax	NOUN
ijtc-501	62	41	office	office	NOUN
ijtc-501	62	42	4	4	NUM
ijtc-501	62	43	)	)	PUNCT
ijtc-501	62	44	.	.	PUNCT
ijtc-501	63	1	wahyudin	wahyudin	VERB
ijtc-501	63	2	,	,	PUNCT
ijtc-501	63	3	tyas	tyas	PROPN
ijtc-501	63	4	,	,	PUNCT
ijtc-501	63	5	atmojo	atmojo	ADV
ijtc-501	63	6	,	,	PUNCT
ijtc-501	63	7	andrayanti	andrayanti	NOUN
ijtc-501	63	8	,	,	PUNCT
ijtc-501	63	9	and	and	CCONJ
ijtc-501	63	10	juliana	juliana	PROPN
ijtc-501	63	11	262	262	NUM
ijtc-501	63	12	|	|	ADV
ijtc-501	63	13	ilomata	ilomata	PROPN
ijtc-501	63	14	international	international	ADJ
ijtc-501	63	15	journal	journal	NOUN
ijtc-501	63	16	of	of	ADP
ijtc-501	63	17	tax	tax	PROPN
ijtc-501	63	18	&	&	CCONJ
ijtc-501	63	19	accounting	accounting	PROPN
ijtc-501	63	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-501	63	21	commit	commit	VERB
ijtc-501	63	22	fraudulent	fraudulent	ADJ
ijtc-501	63	23	actions	action	NOUN
ijtc-501	63	24	,	,	PUNCT
ijtc-501	63	25	manipulate	manipulate	VERB
ijtc-501	63	26	the	the	DET
ijtc-501	63	27	calculation	calculation	NOUN
ijtc-501	63	28	of	of	ADP
ijtc-501	63	29	the	the	DET
ijtc-501	63	30	amount	amount	NOUN
ijtc-501	63	31	of	of	ADP
ijtc-501	63	32	taxes	taxis	NOUN
ijtc-501	63	33	,	,	PUNCT
ijtc-501	63	34	and	and	CCONJ
ijtc-501	63	35	embezzle	embezzle	VERB
ijtc-501	63	36	the	the	DET
ijtc-501	63	37	amount	amount	NOUN
ijtc-501	63	38	of	of	ADP
ijtc-501	63	39	taxes	taxis	NOUN
ijtc-501	63	40	that	that	PRON
ijtc-501	63	41	should	should	AUX
ijtc-501	63	42	be	be	AUX
ijtc-501	63	43	paid	pay	VERB
ijtc-501	63	44	(	(	PUNCT
ijtc-501	63	45	lim	lim	PROPN
ijtc-501	63	46	&	&	CCONJ
ijtc-501	63	47	indrawati	indrawati	PROPN
ijtc-501	63	48	,	,	PUNCT
ijtc-501	63	49	2016	2016	NUM
ijtc-501	63	50	)	)	PUNCT
ijtc-501	63	51	.	.	PUNCT
ijtc-501	64	1	the	the	DET
ijtc-501	64	2	procedure	procedure	NOUN
ijtc-501	64	3	for	for	ADP
ijtc-501	64	4	collecting	collect	VERB
ijtc-501	64	5	taxes	taxis	NOUN
ijtc-501	64	6	with	with	ADP
ijtc-501	64	7	a	a	DET
ijtc-501	64	8	self	self	NOUN
ijtc-501	64	9	-	-	PUNCT
ijtc-501	64	10	assessment	assessment	NOUN
ijtc-501	64	11	system	system	NOUN
ijtc-501	64	12	will	will	AUX
ijtc-501	64	13	work	work	VERB
ijtc-501	64	14	well	well	ADV
ijtc-501	64	15	if	if	SCONJ
ijtc-501	64	16	the	the	DET
ijtc-501	64	17	public	public	NOUN
ijtc-501	64	18	has	have	VERB
ijtc-501	64	19	tax	tax	NOUN
ijtc-501	64	20	knowledge	knowledge	NOUN
ijtc-501	64	21	highly	highly	ADV
ijtc-501	64	22	and	and	CCONJ
ijtc-501	64	23	discipline	discipline	NOUN
ijtc-501	64	24	,	,	PUNCT
ijtc-501	64	25	where	where	SCONJ
ijtc-501	64	26	the	the	DET
ijtc-501	64	27	characteristics	characteristic	NOUN
ijtc-501	64	28	of	of	ADP
ijtc-501	64	29	the	the	DET
ijtc-501	64	30	self	self	NOUN
ijtc-501	64	31	-	-	PUNCT
ijtc-501	64	32	assessment	assessment	NOUN
ijtc-501	64	33	system	system	NOUN
ijtc-501	64	34	are	be	AUX
ijtc-501	64	35	simple	simple	ADJ
ijtc-501	64	36	legal	legal	ADJ
ijtc-501	64	37	certainty	certainty	NOUN
ijtc-501	64	38	,	,	PUNCT
ijtc-501	64	39	calculation	calculation	NOUN
ijtc-501	64	40	,	,	PUNCT
ijtc-501	64	41	easy	easy	ADJ
ijtc-501	64	42	implementation	implementation	NOUN
ijtc-501	64	43	,	,	PUNCT
ijtc-501	64	44	more	more	ADV
ijtc-501	64	45	fair	fair	ADJ
ijtc-501	64	46	and	and	CCONJ
ijtc-501	64	47	equitable	equitable	ADJ
ijtc-501	64	48	,	,	PUNCT
ijtc-501	64	49	and	and	CCONJ
ijtc-501	64	50	tax	tax	NOUN
ijtc-501	64	51	calculations	calculation	NOUN
ijtc-501	64	52	are	be	AUX
ijtc-501	64	53	carried	carry	VERB
ijtc-501	64	54	out	out	ADP
ijtc-501	64	55	by	by	ADP
ijtc-501	64	56	taxpayer	taxpayer	NOUN
ijtc-501	64	57	(	(	PUNCT
ijtc-501	64	58	batrancea	batrancea	PROPN
ijtc-501	64	59	et	et	PROPN
ijtc-501	64	60	al	al	PROPN
ijtc-501	64	61	.	.	PROPN
ijtc-501	64	62	,	,	PUNCT
ijtc-501	64	63	2019	2019	NUM
ijtc-501	64	64	;	;	PUNCT
ijtc-501	64	65	gechert	gechert	NOUN
ijtc-501	64	66	&	&	CCONJ
ijtc-501	64	67	heimberger	heimberger	NOUN
ijtc-501	64	68	,	,	PUNCT
ijtc-501	64	69	2022	2022	NUM
ijtc-501	64	70	)	)	PUNCT
ijtc-501	64	71	.	.	PUNCT
ijtc-501	65	1	tax	tax	NOUN
ijtc-501	65	2	control	control	NOUN
ijtc-501	65	3	supervision	supervision	NOUN
ijtc-501	65	4	is	be	AUX
ijtc-501	65	5	a	a	DET
ijtc-501	65	6	process	process	NOUN
ijtc-501	65	7	to	to	PART
ijtc-501	65	8	ensure	ensure	VERB
ijtc-501	65	9	that	that	SCONJ
ijtc-501	65	10	all	all	DET
ijtc-501	65	11	activities	activity	NOUN
ijtc-501	65	12	carried	carry	VERB
ijtc-501	65	13	out	out	ADP
ijtc-501	65	14	are	be	AUX
ijtc-501	65	15	in	in	ADP
ijtc-501	65	16	accordance	accordance	NOUN
ijtc-501	65	17	with	with	ADP
ijtc-501	65	18	what	what	PRON
ijtc-501	65	19	has	have	AUX
ijtc-501	65	20	been	be	AUX
ijtc-501	65	21	previously	previously	ADV
ijtc-501	65	22	planned	plan	VERB
ijtc-501	65	23	(	(	PUNCT
ijtc-501	65	24	gangl	gangl	X
ijtc-501	65	25	et	et	PROPN
ijtc-501	65	26	al	al	PROPN
ijtc-501	65	27	.	.	PROPN
ijtc-501	65	28	,	,	PUNCT
ijtc-501	65	29	2014	2014	NUM
ijtc-501	65	30	)	)	PUNCT
ijtc-501	65	31	.	.	PUNCT
ijtc-501	66	1	supervision	supervision	NOUN
ijtc-501	66	2	is	be	AUX
ijtc-501	66	3	the	the	DET
ijtc-501	66	4	process	process	NOUN
ijtc-501	66	5	of	of	ADP
ijtc-501	66	6	observing	observe	VERB
ijtc-501	66	7	the	the	DET
ijtc-501	66	8	implementation	implementation	NOUN
ijtc-501	66	9	of	of	ADP
ijtc-501	66	10	all	all	DET
ijtc-501	66	11	organizational	organizational	ADJ
ijtc-501	66	12	activities	activity	NOUN
ijtc-501	66	13	to	to	PART
ijtc-501	66	14	ensure	ensure	VERB
ijtc-501	66	15	that	that	SCONJ
ijtc-501	66	16	all	all	DET
ijtc-501	66	17	work	work	NOUN
ijtc-501	66	18	being	be	AUX
ijtc-501	66	19	carried	carry	VERB
ijtc-501	66	20	out	out	ADP
ijtc-501	66	21	goes	go	VERB
ijtc-501	66	22	according	accord	VERB
ijtc-501	66	23	to	to	ADP
ijtc-501	66	24	the	the	DET
ijtc-501	66	25	established	establish	VERB
ijtc-501	66	26	plan	plan	NOUN
ijtc-501	66	27	.	.	PUNCT
ijtc-501	67	1	meanwhile	meanwhile	ADV
ijtc-501	67	2	,	,	PUNCT
ijtc-501	67	3	in	in	ADP
ijtc-501	67	4	terms	term	NOUN
ijtc-501	67	5	of	of	ADP
ijtc-501	67	6	public	public	ADJ
ijtc-501	67	7	administration	administration	NOUN
ijtc-501	67	8	,	,	PUNCT
ijtc-501	67	9	supervision	supervision	NOUN
ijtc-501	67	10	is	be	AUX
ijtc-501	67	11	defined	define	VERB
ijtc-501	67	12	as	as	ADP
ijtc-501	67	13	an	an	DET
ijtc-501	67	14	activity	activity	NOUN
ijtc-501	67	15	process	process	NOUN
ijtc-501	67	16	that	that	PRON
ijtc-501	67	17	compares	compare	VERB
ijtc-501	67	18	what	what	PRON
ijtc-501	67	19	is	be	AUX
ijtc-501	67	20	carried	carry	VERB
ijtc-501	67	21	out	out	ADP
ijtc-501	67	22	,	,	PUNCT
ijtc-501	67	23	carried	carry	VERB
ijtc-501	67	24	out	out	ADP
ijtc-501	67	25	,	,	PUNCT
ijtc-501	67	26	or	or	CCONJ
ijtc-501	67	27	carried	carry	VERB
ijtc-501	67	28	out	out	ADP
ijtc-501	67	29	with	with	ADP
ijtc-501	67	30	what	what	PRON
ijtc-501	67	31	is	be	AUX
ijtc-501	67	32	desired	desire	VERB
ijtc-501	67	33	,	,	PUNCT
ijtc-501	67	34	planned	plan	VERB
ijtc-501	67	35	,	,	PUNCT
ijtc-501	67	36	or	or	CCONJ
ijtc-501	67	37	ordered	order	VERB
ijtc-501	67	38	(	(	PUNCT
ijtc-501	67	39	savić	savić	INTJ
ijtc-501	67	40	et	et	PROPN
ijtc-501	67	41	al	al	PROPN
ijtc-501	67	42	.	.	PROPN
ijtc-501	67	43	,	,	PUNCT
ijtc-501	67	44	2022	2022	NUM
ijtc-501	67	45	)	)	PUNCT
ijtc-501	67	46	.	.	PUNCT
ijtc-501	68	1	supervision	supervision	NOUN
ijtc-501	68	2	of	of	ADP
ijtc-501	68	3	taxpayers	taxpayer	NOUN
ijtc-501	68	4	is	be	AUX
ijtc-501	68	5	a	a	DET
ijtc-501	68	6	series	series	NOUN
ijtc-501	68	7	of	of	ADP
ijtc-501	68	8	data	datum	NOUN
ijtc-501	68	9	research	research	NOUN
ijtc-501	68	10	activities	activity	NOUN
ijtc-501	68	11	to	to	PART
ijtc-501	68	12	follow	follow	VERB
ijtc-501	68	13	-	-	PUNCT
ijtc-501	68	14	up	up	ADP
ijtc-501	68	15	supervision	supervision	NOUN
ijtc-501	68	16	in	in	ADP
ijtc-501	68	17	the	the	DET
ijtc-501	68	18	context	context	NOUN
ijtc-501	68	19	of	of	ADP
ijtc-501	68	20	extracting	extract	VERB
ijtc-501	68	21	tax	tax	NOUN
ijtc-501	68	22	potential	potential	NOUN
ijtc-501	68	23	,	,	PUNCT
ijtc-501	68	24	supervision	supervision	NOUN
ijtc-501	68	25	of	of	ADP
ijtc-501	68	26	compliance	compliance	NOUN
ijtc-501	68	27	with	with	ADP
ijtc-501	68	28	taxpayers	taxpayer	NOUN
ijtc-501	68	29	'	'	PART
ijtc-501	68	30	tax	tax	NOUN
ijtc-501	68	31	obligations	obligation	NOUN
ijtc-501	68	32	,	,	PUNCT
ijtc-501	68	33	and	and	CCONJ
ijtc-501	68	34	increasing	increase	VERB
ijtc-501	68	35	tax	tax	NOUN
ijtc-501	68	36	revenues	revenue	NOUN
ijtc-501	68	37	in	in	ADP
ijtc-501	68	38	accordance	accordance	NOUN
ijtc-501	68	39	with	with	ADP
ijtc-501	68	40	the	the	DET
ijtc-501	68	41	provisions	provision	NOUN
ijtc-501	68	42	of	of	ADP
ijtc-501	68	43	laws	law	NOUN
ijtc-501	68	44	and	and	CCONJ
ijtc-501	68	45	regulations	regulation	NOUN
ijtc-501	68	46	in	in	ADP
ijtc-501	68	47	the	the	DET
ijtc-501	68	48	field	field	NOUN
ijtc-501	68	49	of	of	ADP
ijtc-501	68	50	taxation	taxation	NOUN
ijtc-501	68	51	.	.	PUNCT
ijtc-501	69	1	tax	tax	NOUN
ijtc-501	69	2	supervision	supervision	NOUN
ijtc-501	69	3	is	be	AUX
ijtc-501	69	4	carried	carry	VERB
ijtc-501	69	5	out	out	ADP
ijtc-501	69	6	to	to	PART
ijtc-501	69	7	determine	determine	VERB
ijtc-501	69	8	whether	whether	SCONJ
ijtc-501	69	9	the	the	DET
ijtc-501	69	10	taxpayer	taxpayer	NOUN
ijtc-501	69	11	is	be	AUX
ijtc-501	69	12	correct	correct	ADJ
ijtc-501	69	13	,	,	PUNCT
ijtc-501	69	14	it	it	PRON
ijtc-501	69	15	is	be	AUX
ijtc-501	69	16	reasonable	reasonable	ADJ
ijtc-501	69	17	to	to	PART
ijtc-501	69	18	pay	pay	VERB
ijtc-501	69	19	taxes	taxis	NOUN
ijtc-501	69	20	.	.	PUNCT
ijtc-501	70	1	from	from	ADP
ijtc-501	70	2	there	there	ADV
ijtc-501	70	3	,	,	PUNCT
ijtc-501	70	4	it	it	PRON
ijtc-501	70	5	is	be	AUX
ijtc-501	70	6	necessary	necessary	ADJ
ijtc-501	70	7	to	to	PART
ijtc-501	70	8	have	have	VERB
ijtc-501	70	9	data	data	NOUN
ijtc-501	70	10	support	support	NOUN
ijtc-501	70	11	that	that	PRON
ijtc-501	70	12	shows	show	VERB
ijtc-501	70	13	the	the	DET
ijtc-501	70	14	seriousness	seriousness	NOUN
ijtc-501	70	15	of	of	ADP
ijtc-501	70	16	taxpayers	taxpayer	NOUN
ijtc-501	70	17	in	in	ADP
ijtc-501	70	18	paying	pay	VERB
ijtc-501	70	19	taxes	taxis	NOUN
ijtc-501	70	20	.	.	PUNCT
ijtc-501	71	1	the	the	DET
ijtc-501	71	2	reference	reference	NOUN
ijtc-501	71	3	for	for	ADP
ijtc-501	71	4	the	the	DET
ijtc-501	71	5	supervision	supervision	NOUN
ijtc-501	71	6	of	of	ADP
ijtc-501	71	7	taxpayers	taxpayer	NOUN
ijtc-501	71	8	is	be	AUX
ijtc-501	71	9	an	an	DET
ijtc-501	71	10	overview	overview	NOUN
ijtc-501	71	11	of	of	ADP
ijtc-501	71	12	the	the	DET
ijtc-501	71	13	overall	overall	ADJ
ijtc-501	71	14	results	result	NOUN
ijtc-501	71	15	of	of	ADP
ijtc-501	71	16	data	datum	NOUN
ijtc-501	71	17	pairing	pairing	NOUN
ijtc-501	71	18	which	which	PRON
ijtc-501	71	19	indicates	indicate	VERB
ijtc-501	71	20	the	the	DET
ijtc-501	71	21	existence	existence	NOUN
ijtc-501	71	22	of	of	ADP
ijtc-501	71	23	noncompliance	noncompliance	NOUN
ijtc-501	71	24	by	by	ADP
ijtc-501	71	25	taxpayers	taxpayer	NOUN
ijtc-501	71	26	,	,	PUNCT
ijtc-501	71	27	both	both	CCONJ
ijtc-501	71	28	formally	formally	ADV
ijtc-501	71	29	and	and	CCONJ
ijtc-501	71	30	materially	materially	ADV
ijtc-501	71	31	(	(	PUNCT
ijtc-501	71	32	yuan	yuan	NOUN
ijtc-501	71	33	et	et	PROPN
ijtc-501	71	34	al	al	PROPN
ijtc-501	71	35	.	.	PROPN
ijtc-501	71	36	,	,	PUNCT
ijtc-501	71	37	2022	2022	NUM
ijtc-501	71	38	)	)	PUNCT
ijtc-501	71	39	.	.	PUNCT
ijtc-501	72	1	the	the	DET
ijtc-501	72	2	supervisory	supervisory	ADJ
ijtc-501	72	3	function	function	NOUN
ijtc-501	72	4	as	as	ADP
ijtc-501	72	5	one	one	NUM
ijtc-501	72	6	of	of	ADP
ijtc-501	72	7	the	the	DET
ijtc-501	72	8	main	main	ADJ
ijtc-501	72	9	tasks	task	NOUN
ijtc-501	72	10	of	of	ADP
ijtc-501	72	11	the	the	DET
ijtc-501	72	12	directorate	directorate	ADJ
ijtc-501	72	13	general	general	NOUN
ijtc-501	72	14	of	of	ADP
ijtc-501	72	15	taxes	taxis	NOUN
ijtc-501	72	16	basically	basically	ADV
ijtc-501	72	17	includes	include	VERB
ijtc-501	72	18	research	research	NOUN
ijtc-501	72	19	and	and	CCONJ
ijtc-501	72	20	audit	audit	NOUN
ijtc-501	72	21	activities	activity	NOUN
ijtc-501	72	22	in	in	ADP
ijtc-501	72	23	the	the	DET
ijtc-501	72	24	field	field	NOUN
ijtc-501	72	25	of	of	ADP
ijtc-501	72	26	taxation	taxation	NOUN
ijtc-501	72	27	,	,	PUNCT
ijtc-501	72	28	one	one	NUM
ijtc-501	72	29	of	of	ADP
ijtc-501	72	30	which	which	PRON
ijtc-501	72	31	is	be	AUX
ijtc-501	72	32	the	the	DET
ijtc-501	72	33	completeness	completeness	NOUN
ijtc-501	72	34	of	of	ADP
ijtc-501	72	35	tax	tax	NOUN
ijtc-501	72	36	reporting	reporting	NOUN
ijtc-501	72	37	(	(	PUNCT
ijtc-501	72	38	christian	christian	PROPN
ijtc-501	72	39	&	&	CCONJ
ijtc-501	72	40	aribowo	aribowo	PROPN
ijtc-501	72	41	,	,	PUNCT
ijtc-501	72	42	2021	2021	NUM
ijtc-501	72	43	)	)	PUNCT
ijtc-501	72	44	.	.	PUNCT
ijtc-501	73	1	when	when	SCONJ
ijtc-501	73	2	viewed	view	VERB
ijtc-501	73	3	in	in	ADP
ijtc-501	73	4	terms	term	NOUN
ijtc-501	73	5	of	of	ADP
ijtc-501	73	6	implementation	implementation	NOUN
ijtc-501	73	7	,	,	PUNCT
ijtc-501	73	8	these	these	DET
ijtc-501	73	9	activities	activity	NOUN
ijtc-501	73	10	are	be	AUX
ijtc-501	73	11	a	a	DET
ijtc-501	73	12	process	process	NOUN
ijtc-501	73	13	that	that	PRON
ijtc-501	73	14	is	be	AUX
ijtc-501	73	15	related	relate	VERB
ijtc-501	73	16	to	to	ADP
ijtc-501	73	17	each	each	DET
ijtc-501	73	18	other	other	ADJ
ijtc-501	73	19	,	,	PUNCT
ijtc-501	73	20	especially	especially	ADV
ijtc-501	73	21	in	in	ADP
ijtc-501	73	22	relation	relation	NOUN
ijtc-501	73	23	to	to	ADP
ijtc-501	73	24	efforts	effort	NOUN
ijtc-501	73	25	to	to	PART
ijtc-501	73	26	enforce	enforce	VERB
ijtc-501	73	27	tax	tax	NOUN
ijtc-501	73	28	laws	law	NOUN
ijtc-501	73	29	and	and	CCONJ
ijtc-501	73	30	regulations	regulation	NOUN
ijtc-501	73	31	that	that	PRON
ijtc-501	73	32	aim	aim	VERB
ijtc-501	73	33	to	to	PART
ijtc-501	73	34	improve	improve	VERB
ijtc-501	73	35	taxpayer	taxpayer	NOUN
ijtc-501	73	36	compliance	compliance	NOUN
ijtc-501	73	37	with	with	ADP
ijtc-501	73	38	their	their	PRON
ijtc-501	73	39	tax	tax	NOUN
ijtc-501	73	40	obligations	obligation	NOUN
ijtc-501	73	41	,	,	PUNCT
ijtc-501	73	42	one	one	NUM
ijtc-501	73	43	of	of	ADP
ijtc-501	73	44	which	which	PRON
ijtc-501	73	45	is	be	AUX
ijtc-501	73	46	the	the	DET
ijtc-501	73	47	issuance	issuance	NOUN
ijtc-501	73	48	of	of	ADP
ijtc-501	73	49	tax	tax	NOUN
ijtc-501	73	50	warning	warning	NOUN
ijtc-501	73	51	letters	letter	NOUN
ijtc-501	73	52	for	for	ADP
ijtc-501	73	53	those	those	PRON
ijtc-501	73	54	who	who	PRON
ijtc-501	73	55	have	have	AUX
ijtc-501	73	56	not	not	PART
ijtc-501	73	57	reported	report	VERB
ijtc-501	73	58	(	(	PUNCT
ijtc-501	73	59	yap	yap	PROPN
ijtc-501	73	60	&	&	CCONJ
ijtc-501	73	61	mulyani	mulyani	PROPN
ijtc-501	73	62	,	,	PUNCT
ijtc-501	73	63	2022	2022	NUM
ijtc-501	73	64	)	)	PUNCT
ijtc-501	73	65	.	.	PUNCT
ijtc-501	74	1	tax	tax	NOUN
ijtc-501	74	2	revenue	revenue	NOUN
ijtc-501	74	3	tax	tax	NOUN
ijtc-501	74	4	revenue	revenue	NOUN
ijtc-501	74	5	is	be	AUX
ijtc-501	74	6	a	a	DET
ijtc-501	74	7	source	source	NOUN
ijtc-501	74	8	of	of	ADP
ijtc-501	74	9	revenue	revenue	NOUN
ijtc-501	74	10	that	that	PRON
ijtc-501	74	11	can	can	AUX
ijtc-501	74	12	be	be	AUX
ijtc-501	74	13	obtained	obtain	VERB
ijtc-501	74	14	continuously	continuously	ADV
ijtc-501	74	15	and	and	CCONJ
ijtc-501	74	16	can	can	AUX
ijtc-501	74	17	be	be	AUX
ijtc-501	74	18	developed	develop	VERB
ijtc-501	74	19	optimally	optimally	ADV
ijtc-501	74	20	according	accord	VERB
ijtc-501	74	21	to	to	ADP
ijtc-501	74	22	government	government	NOUN
ijtc-501	74	23	needs	need	NOUN
ijtc-501	74	24	and	and	CCONJ
ijtc-501	74	25	community	community	NOUN
ijtc-501	74	26	conditions	condition	NOUN
ijtc-501	74	27	(	(	PUNCT
ijtc-501	74	28	mardiasmo	mardiasmo	NOUN
ijtc-501	74	29	,	,	PUNCT
ijtc-501	74	30	2016	2016	NUM
ijtc-501	74	31	)	)	PUNCT
ijtc-501	74	32	.	.	PUNCT
ijtc-501	75	1	if	if	SCONJ
ijtc-501	75	2	the	the	DET
ijtc-501	75	3	tax	tax	NOUN
ijtc-501	75	4	contribution	contribution	NOUN
ijtc-501	75	5	from	from	ADP
ijtc-501	75	6	the	the	DET
ijtc-501	75	7	people	people	NOUN
ijtc-501	75	8	to	to	ADP
ijtc-501	75	9	the	the	DET
ijtc-501	75	10	state	state	NOUN
ijtc-501	75	11	is	be	AUX
ijtc-501	75	12	smooth	smooth	ADJ
ijtc-501	75	13	,	,	PUNCT
ijtc-501	75	14	then	then	ADV
ijtc-501	75	15	development	development	NOUN
ijtc-501	75	16	will	will	AUX
ijtc-501	75	17	be	be	AUX
ijtc-501	75	18	smooth	smooth	ADJ
ijtc-501	75	19	and	and	CCONJ
ijtc-501	75	20	run	run	VERB
ijtc-501	75	21	in	in	ADP
ijtc-501	75	22	a	a	DET
ijtc-501	75	23	sustainable	sustainable	ADJ
ijtc-501	75	24	manner	manner	NOUN
ijtc-501	75	25	.	.	PUNCT
ijtc-501	76	1	sources	source	NOUN
ijtc-501	76	2	of	of	ADP
ijtc-501	76	3	tax	tax	NOUN
ijtc-501	76	4	revenue	revenue	NOUN
ijtc-501	76	5	include	include	VERB
ijtc-501	76	6	income	income	NOUN
ijtc-501	76	7	tax	tax	NOUN
ijtc-501	76	8	(	(	PUNCT
ijtc-501	76	9	pph	pph	PROPN
ijtc-501	76	10	)	)	PUNCT
ijtc-501	76	11	,	,	PUNCT
ijtc-501	76	12	value	value	NOUN
ijtc-501	76	13	added	add	VERB
ijtc-501	76	14	tax	tax	NOUN
ijtc-501	76	15	(	(	PUNCT
ijtc-501	76	16	ppn	ppn	NOUN
ijtc-501	76	17	)	)	PUNCT
ijtc-501	76	18	,	,	PUNCT
ijtc-501	76	19	sales	sale	NOUN
ijtc-501	76	20	tax	tax	NOUN
ijtc-501	76	21	on	on	ADP
ijtc-501	76	22	luxury	luxury	NOUN
ijtc-501	76	23	goods	good	NOUN
ijtc-501	76	24	(	(	PUNCT
ijtc-501	76	25	ppnbm	ppnbm	ADV
ijtc-501	76	26	)	)	PUNCT
ijtc-501	76	27	and	and	CCONJ
ijtc-501	76	28	stamp	stamp	NOUN
ijtc-501	76	29	duty	duty	NOUN
ijtc-501	76	30	(	(	PUNCT
ijtc-501	76	31	ratnaningsih	ratnaningsih	NOUN
ijtc-501	76	32	&	&	CCONJ
ijtc-501	76	33	waluyo	waluyo	PROPN
ijtc-501	76	34	,	,	PUNCT
ijtc-501	76	35	2019	2019	NUM
ijtc-501	76	36	)	)	PUNCT
ijtc-501	76	37	.	.	PUNCT
ijtc-501	77	1	one	one	NUM
ijtc-501	77	2	of	of	ADP
ijtc-501	77	3	the	the	DET
ijtc-501	77	4	steps	step	NOUN
ijtc-501	77	5	taken	take	VERB
ijtc-501	77	6	in	in	ADP
ijtc-501	77	7	increasing	increase	VERB
ijtc-501	77	8	tax	tax	NOUN
ijtc-501	77	9	revenue	revenue	NOUN
ijtc-501	77	10	is	be	AUX
ijtc-501	77	11	the	the	DET
ijtc-501	77	12	enactment	enactment	NOUN
ijtc-501	77	13	of	of	ADP
ijtc-501	77	14	taxpayer	taxpayer	NOUN
ijtc-501	77	15	identification	identification	NOUN
ijtc-501	77	16	number	number	NOUN
ijtc-501	77	17	(	(	PUNCT
ijtc-501	77	18	tin	tin	NOUN
ijtc-501	77	19	)	)	PUNCT
ijtc-501	77	20	ownership	ownership	NOUN
ijtc-501	77	21	as	as	ADP
ijtc-501	77	22	an	an	DET
ijtc-501	77	23	obligations	obligation	NOUN
ijtc-501	77	24	for	for	ADP
ijtc-501	77	25	taxpayers	taxpayer	NOUN
ijtc-501	77	26	.	.	PUNCT
ijtc-501	78	1	all	all	DET
ijtc-501	78	2	taxpayers	taxpayer	NOUN
ijtc-501	78	3	who	who	PRON
ijtc-501	78	4	have	have	AUX
ijtc-501	78	5	met	meet	VERB
ijtc-501	78	6	the	the	DET
ijtc-501	78	7	subjective	subjective	ADJ
ijtc-501	78	8	and	and	CCONJ
ijtc-501	78	9	objective	objective	ADJ
ijtc-501	78	10	requirements	requirement	NOUN
ijtc-501	78	11	in	in	ADP
ijtc-501	78	12	accordance	accordance	NOUN
ijtc-501	78	13	with	with	ADP
ijtc-501	78	14	the	the	DET
ijtc-501	78	15	provisions	provision	NOUN
ijtc-501	78	16	of	of	ADP
ijtc-501	78	17	the	the	DET
ijtc-501	78	18	tax	tax	NOUN
ijtc-501	78	19	laws	law	NOUN
ijtc-501	78	20	and	and	CCONJ
ijtc-501	78	21	regulations	regulation	NOUN
ijtc-501	78	22	based	base	VERB
ijtc-501	78	23	on	on	ADP
ijtc-501	78	24	the	the	DET
ijtc-501	78	25	self	self	NOUN
ijtc-501	78	26	-	-	PUNCT
ijtc-501	78	27	assessment	assessment	NOUN
ijtc-501	78	28	system	system	NOUN
ijtc-501	78	29	,	,	PUNCT
ijtc-501	78	30	are	be	AUX
ijtc-501	78	31	required	require	VERB
ijtc-501	78	32	to	to	PART
ijtc-501	78	33	register	register	VERB
ijtc-501	78	34	at	at	ADP
ijtc-501	78	35	the	the	DET
ijtc-501	78	36	office	office	NOUN
ijtc-501	78	37	of	of	ADP
ijtc-501	78	38	the	the	DET
ijtc-501	78	39	directorate	directorate	ADJ
ijtc-501	78	40	general	general	NOUN
ijtc-501	78	41	of	of	ADP
ijtc-501	78	42	taxes	taxis	NOUN
ijtc-501	78	43	to	to	PART
ijtc-501	78	44	be	be	AUX
ijtc-501	78	45	recorded	record	VERB
ijtc-501	78	46	as	as	ADP
ijtc-501	78	47	taxpayers	taxpayer	NOUN
ijtc-501	78	48	and	and	CCONJ
ijtc-501	78	49	at	at	ADP
ijtc-501	78	50	the	the	DET
ijtc-501	78	51	same	same	ADJ
ijtc-501	78	52	time	time	NOUN
ijtc-501	78	53	to	to	PART
ijtc-501	78	54	obtain	obtain	VERB
ijtc-501	78	55	a	a	DET
ijtc-501	78	56	tin	tin	NOUN
ijtc-501	78	57	(	(	PUNCT
ijtc-501	78	58	anggraini	anggraini	NOUN
ijtc-501	78	59	&	&	CCONJ
ijtc-501	78	60	kusufiyah	kusufiyah	PROPN
ijtc-501	78	61	,	,	PUNCT
ijtc-501	78	62	2020	2020	NUM
ijtc-501	78	63	)	)	PUNCT
ijtc-501	78	64	.	.	PUNCT
ijtc-501	79	1	the	the	DET
ijtc-501	79	2	effectiveness	effectiveness	NOUN
ijtc-501	79	3	of	of	ADP
ijtc-501	79	4	tax	tax	NOUN
ijtc-501	79	5	audit	audit	NOUN
ijtc-501	79	6	as	as	ADP
ijtc-501	79	7	a	a	DET
ijtc-501	79	8	self	self	NOUN
ijtc-501	79	9	assessment	assessment	NOUN
ijtc-501	79	10	system	system	NOUN
ijtc-501	79	11	supervision	supervision	NOUN
ijtc-501	79	12	measures	measure	NOUN
ijtc-501	79	13	and	and	CCONJ
ijtc-501	79	14	tax	tax	NOUN
ijtc-501	79	15	revenue	revenue	NOUN
ijtc-501	79	16	support	support	NOUN
ijtc-501	79	17	(	(	PUNCT
ijtc-501	79	18	study	study	VERB
ijtc-501	79	19	at	at	ADP
ijtc-501	79	20	the	the	DET
ijtc-501	79	21	large	large	ADJ
ijtc-501	79	22	tax	tax	NOUN
ijtc-501	79	23	office	office	NOUN
ijtc-501	79	24	4	4	NUM
ijtc-501	79	25	)	)	PUNCT
ijtc-501	79	26	.	.	PUNCT
ijtc-501	80	1	wahyudin	wahyudin	VERB
ijtc-501	80	2	,	,	PUNCT
ijtc-501	80	3	tyas	tyas	PROPN
ijtc-501	80	4	,	,	PUNCT
ijtc-501	80	5	atmojo	atmojo	ADV
ijtc-501	80	6	,	,	PUNCT
ijtc-501	80	7	andrayanti	andrayanti	NOUN
ijtc-501	80	8	,	,	PUNCT
ijtc-501	80	9	and	and	CCONJ
ijtc-501	80	10	juliana	juliana	PROPN
ijtc-501	80	11	263	263	NUM
ijtc-501	80	12	|	|	ADV
ijtc-501	80	13	ilomata	ilomata	PROPN
ijtc-501	80	14	international	international	ADJ
ijtc-501	80	15	journal	journal	NOUN
ijtc-501	80	16	of	of	ADP
ijtc-501	80	17	tax	tax	PROPN
ijtc-501	80	18	&	&	CCONJ
ijtc-501	80	19	accounting	account	VERB
ijtc-501	80	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-501	80	21	several	several	ADJ
ijtc-501	80	22	factors	factor	NOUN
ijtc-501	80	23	that	that	PRON
ijtc-501	80	24	play	play	VERB
ijtc-501	80	25	an	an	DET
ijtc-501	80	26	important	important	ADJ
ijtc-501	80	27	role	role	NOUN
ijtc-501	80	28	in	in	ADP
ijtc-501	80	29	ensuring	ensure	VERB
ijtc-501	80	30	the	the	DET
ijtc-501	80	31	optimization	optimization	NOUN
ijtc-501	80	32	of	of	ADP
ijtc-501	80	33	tax	tax	NOUN
ijtc-501	80	34	revenue	revenue	NOUN
ijtc-501	80	35	are	be	AUX
ijtc-501	80	36	clarity	clarity	NOUN
ijtc-501	80	37	,	,	PUNCT
ijtc-501	80	38	certainty	certainty	NOUN
ijtc-501	80	39	and	and	CCONJ
ijtc-501	80	40	simplicity	simplicity	NOUN
ijtc-501	80	41	of	of	ADP
ijtc-501	80	42	tax	tax	NOUN
ijtc-501	80	43	laws	law	NOUN
ijtc-501	80	44	and	and	CCONJ
ijtc-501	80	45	regulations	regulation	NOUN
ijtc-501	80	46	,	,	PUNCT
ijtc-501	80	47	government	government	NOUN
ijtc-501	80	48	policies	policy	NOUN
ijtc-501	80	49	in	in	ADP
ijtc-501	80	50	implementing	implement	VERB
ijtc-501	80	51	tax	tax	NOUN
ijtc-501	80	52	laws	law	NOUN
ijtc-501	80	53	,	,	PUNCT
ijtc-501	80	54	administrative	administrative	ADJ
ijtc-501	80	55	systems	system	NOUN
ijtc-501	80	56	,	,	PUNCT
ijtc-501	80	57	quality	quality	NOUN
ijtc-501	80	58	services	service	NOUN
ijtc-501	80	59	,	,	PUNCT
ijtc-501	80	60	awareness	awareness	NOUN
ijtc-501	80	61	and	and	CCONJ
ijtc-501	80	62	understanding	understand	VERB
ijtc-501	80	63	citizens	citizen	NOUN
ijtc-501	80	64	and	and	CCONJ
ijtc-501	80	65	the	the	DET
ijtc-501	80	66	quality	quality	NOUN
ijtc-501	80	67	of	of	ADP
ijtc-501	80	68	tax	tax	NOUN
ijtc-501	80	69	officers	officer	NOUN
ijtc-501	80	70	which	which	PRON
ijtc-501	80	71	include	include	VERB
ijtc-501	80	72	intellectual	intellectual	ADJ
ijtc-501	80	73	,	,	PUNCT
ijtc-501	80	74	skill	skill	NOUN
ijtc-501	80	75	,	,	PUNCT
ijtc-501	80	76	integrity	integrity	NOUN
ijtc-501	80	77	and	and	CCONJ
ijtc-501	80	78	high	high	ADJ
ijtc-501	80	79	morals	moral	NOUN
ijtc-501	80	80	(	(	PUNCT
ijtc-501	80	81	irawan	irawan	PROPN
ijtc-501	80	82	&	&	CCONJ
ijtc-501	80	83	budiono	budiono	PROPN
ijtc-501	80	84	,	,	PUNCT
ijtc-501	80	85	2019	2019	NUM
ijtc-501	80	86	)	)	PUNCT
ijtc-501	80	87	.	.	PUNCT
ijtc-501	81	1	effectivity	effectivity	NOUN
ijtc-501	81	2	effectiveness	effectiveness	NOUN
ijtc-501	81	3	is	be	AUX
ijtc-501	81	4	a	a	DET
ijtc-501	81	5	measure	measure	NOUN
ijtc-501	81	6	of	of	ADP
ijtc-501	81	7	success	success	NOUN
ijtc-501	81	8	,	,	PUNCT
ijtc-501	81	9	the	the	DET
ijtc-501	81	10	extent	extent	NOUN
ijtc-501	81	11	to	to	PART
ijtc-501	81	12	which	which	PRON
ijtc-501	81	13	the	the	DET
ijtc-501	81	14	program	program	NOUN
ijtc-501	81	15	or	or	CCONJ
ijtc-501	81	16	activity	activity	NOUN
ijtc-501	81	17	achieves	achieve	VERB
ijtc-501	81	18	its	its	PRON
ijtc-501	81	19	goals	goal	NOUN
ijtc-501	81	20	and	and	CCONJ
ijtc-501	81	21	objectives	objective	NOUN
ijtc-501	81	22	(	(	PUNCT
ijtc-501	81	23	dimos	dimos	X
ijtc-501	81	24	et	et	PROPN
ijtc-501	81	25	al	al	PROPN
ijtc-501	81	26	.	.	PROPN
ijtc-501	81	27	,	,	PUNCT
ijtc-501	81	28	2022	2022	NUM
ijtc-501	81	29	)	)	PUNCT
ijtc-501	81	30	.	.	PUNCT
ijtc-501	82	1	effectiveness	effectiveness	NOUN
ijtc-501	82	2	is	be	AUX
ijtc-501	82	3	the	the	DET
ijtc-501	82	4	relationship	relationship	NOUN
ijtc-501	82	5	between	between	ADP
ijtc-501	82	6	output	output	NOUN
ijtc-501	82	7	and	and	CCONJ
ijtc-501	82	8	goals	goal	NOUN
ijtc-501	82	9	,	,	PUNCT
ijtc-501	82	10	or	or	CCONJ
ijtc-501	82	11	it	it	PRON
ijtc-501	82	12	can	can	AUX
ijtc-501	82	13	also	also	ADV
ijtc-501	82	14	be	be	AUX
ijtc-501	82	15	said	say	VERB
ijtc-501	82	16	to	to	PART
ijtc-501	82	17	be	be	AUX
ijtc-501	82	18	a	a	DET
ijtc-501	82	19	measure	measure	NOUN
ijtc-501	82	20	of	of	ADP
ijtc-501	82	21	how	how	SCONJ
ijtc-501	82	22	far	far	ADV
ijtc-501	82	23	the	the	DET
ijtc-501	82	24	level	level	NOUN
ijtc-501	82	25	of	of	ADP
ijtc-501	82	26	output	output	NOUN
ijtc-501	82	27	,	,	PUNCT
ijtc-501	82	28	policies	policy	NOUN
ijtc-501	82	29	and	and	CCONJ
ijtc-501	82	30	procedures	procedure	NOUN
ijtc-501	82	31	of	of	ADP
ijtc-501	82	32	the	the	DET
ijtc-501	82	33	organization	organization	NOUN
ijtc-501	82	34	(	(	PUNCT
ijtc-501	82	35	afif	afif	PROPN
ijtc-501	82	36	et	et	PROPN
ijtc-501	82	37	al	al	PROPN
ijtc-501	82	38	.	.	PROPN
ijtc-501	82	39	,	,	PUNCT
ijtc-501	82	40	2022	2022	NUM
ijtc-501	82	41	)	)	PUNCT
ijtc-501	82	42	.	.	PUNCT
ijtc-501	83	1	effectiveness	effectiveness	NOUN
ijtc-501	83	2	is	be	AUX
ijtc-501	83	3	also	also	ADV
ijtc-501	83	4	related	relate	VERB
ijtc-501	83	5	to	to	ADP
ijtc-501	83	6	the	the	DET
ijtc-501	83	7	degree	degree	NOUN
ijtc-501	83	8	of	of	ADP
ijtc-501	83	9	success	success	NOUN
ijtc-501	83	10	of	of	ADP
ijtc-501	83	11	an	an	DET
ijtc-501	83	12	operation	operation	NOUN
ijtc-501	83	13	in	in	ADP
ijtc-501	83	14	the	the	DET
ijtc-501	83	15	public	public	ADJ
ijtc-501	83	16	sector	sector	NOUN
ijtc-501	83	17	so	so	SCONJ
ijtc-501	83	18	that	that	SCONJ
ijtc-501	83	19	an	an	DET
ijtc-501	83	20	activity	activity	NOUN
ijtc-501	83	21	is	be	AUX
ijtc-501	83	22	said	say	VERB
ijtc-501	83	23	to	to	PART
ijtc-501	83	24	be	be	AUX
ijtc-501	83	25	effective	effective	ADJ
ijtc-501	83	26	if	if	SCONJ
ijtc-501	83	27	the	the	DET
ijtc-501	83	28	activity	activity	NOUN
ijtc-501	83	29	has	have	VERB
ijtc-501	83	30	a	a	DET
ijtc-501	83	31	major	major	ADJ
ijtc-501	83	32	influence	influence	NOUN
ijtc-501	83	33	on	on	ADP
ijtc-501	83	34	the	the	DET
ijtc-501	83	35	ability	ability	NOUN
ijtc-501	83	36	to	to	PART
ijtc-501	83	37	provide	provide	VERB
ijtc-501	83	38	public	public	ADJ
ijtc-501	83	39	services	service	NOUN
ijtc-501	83	40	which	which	PRON
ijtc-501	83	41	is	be	AUX
ijtc-501	83	42	a	a	DET
ijtc-501	83	43	predetermined	predetermined	ADJ
ijtc-501	83	44	target	target	NOUN
ijtc-501	83	45	(	(	PUNCT
ijtc-501	83	46	dixit	dixit	PROPN
ijtc-501	83	47	et	et	PROPN
ijtc-501	83	48	al	al	PROPN
ijtc-501	83	49	.	.	PROPN
ijtc-501	83	50	,	,	PUNCT
ijtc-501	83	51	2022	2022	NUM
ijtc-501	83	52	)	)	PUNCT
ijtc-501	83	53	.	.	PUNCT
ijtc-501	84	1	effectiveness	effectiveness	NOUN
ijtc-501	84	2	is	be	AUX
ijtc-501	84	3	a	a	DET
ijtc-501	84	4	measurement	measurement	NOUN
ijtc-501	84	5	of	of	ADP
ijtc-501	84	6	predetermined	predetermine	VERB
ijtc-501	84	7	goals	goal	NOUN
ijtc-501	84	8	or	or	CCONJ
ijtc-501	84	9	objectives	objective	NOUN
ijtc-501	84	10	.	.	PUNCT
ijtc-501	85	1	in	in	ADP
ijtc-501	85	2	detail	detail	NOUN
ijtc-501	85	3	.	.	PUNCT
ijtc-501	86	1	in	in	ADP
ijtc-501	86	2	assessing	assess	VERB
ijtc-501	86	3	the	the	DET
ijtc-501	86	4	effectiveness	effectiveness	NOUN
ijtc-501	86	5	of	of	ADP
ijtc-501	86	6	programs	program	NOUN
ijtc-501	86	7	/	/	SYM
ijtc-501	86	8	activities	activity	NOUN
ijtc-501	86	9	.	.	PUNCT
ijtc-501	87	1	several	several	ADJ
ijtc-501	87	2	approaches	approach	NOUN
ijtc-501	87	3	that	that	PRON
ijtc-501	87	4	can	can	AUX
ijtc-501	87	5	be	be	AUX
ijtc-501	87	6	used	use	VERB
ijtc-501	87	7	are	be	AUX
ijtc-501	87	8	the	the	DET
ijtc-501	87	9	goal	goal	NOUN
ijtc-501	87	10	approach	approach	NOUN
ijtc-501	87	11	,	,	PUNCT
ijtc-501	87	12	the	the	DET
ijtc-501	87	13	system	system	NOUN
ijtc-501	87	14	resource	resource	NOUN
ijtc-501	87	15	approach	approach	NOUN
ijtc-501	87	16	,	,	PUNCT
ijtc-501	87	17	and	and	CCONJ
ijtc-501	87	18	the	the	DET
ijtc-501	87	19	internal	internal	ADJ
ijtc-501	87	20	process	process	NOUN
ijtc-501	87	21	approach	approach	NOUN
ijtc-501	87	22	.	.	PUNCT
ijtc-501	88	1	these	these	DET
ijtc-501	88	2	approaches	approach	NOUN
ijtc-501	88	3	are	be	AUX
ijtc-501	88	4	used	use	VERB
ijtc-501	88	5	by	by	ADP
ijtc-501	88	6	the	the	DET
ijtc-501	88	7	authors	author	NOUN
ijtc-501	88	8	to	to	PART
ijtc-501	88	9	evaluate	evaluate	VERB
ijtc-501	88	10	the	the	DET
ijtc-501	88	11	effectiveness	effectiveness	NOUN
ijtc-501	88	12	of	of	ADP
ijtc-501	88	13	tax	tax	NOUN
ijtc-501	88	14	audits	audits	NOUN
ijtc-501	88	15	as	as	ADP
ijtc-501	88	16	a	a	DET
ijtc-501	88	17	form	form	NOUN
ijtc-501	88	18	of	of	ADP
ijtc-501	88	19	monitoring	monitor	VERB
ijtc-501	88	20	the	the	DET
ijtc-501	88	21	implementation	implementation	NOUN
ijtc-501	88	22	of	of	ADP
ijtc-501	88	23	the	the	DET
ijtc-501	88	24	self	self	NOUN
ijtc-501	88	25	-	-	PUNCT
ijtc-501	88	26	assessment	assessment	NOUN
ijtc-501	88	27	system	system	NOUN
ijtc-501	88	28	and	and	CCONJ
ijtc-501	88	29	supporting	support	VERB
ijtc-501	88	30	tax	tax	NOUN
ijtc-501	88	31	revenues	revenue	NOUN
ijtc-501	88	32	at	at	ADP
ijtc-501	88	33	the	the	DET
ijtc-501	88	34	lto	lto	PROPN
ijtc-501	88	35	4	4	NUM
ijtc-501	88	36	(	(	PUNCT
ijtc-501	88	37	hajawiyah	hajawiyah	NOUN
ijtc-501	88	38	et	et	PROPN
ijtc-501	88	39	al	al	PROPN
ijtc-501	88	40	.	.	PROPN
ijtc-501	88	41	,	,	PUNCT
ijtc-501	88	42	2021	2021	NUM
ijtc-501	88	43	)	)	PUNCT
ijtc-501	88	44	.	.	PUNCT
ijtc-501	89	1	method	method	NOUN
ijtc-501	89	2	this	this	DET
ijtc-501	89	3	study	study	NOUN
ijtc-501	89	4	uses	use	VERB
ijtc-501	89	5	a	a	DET
ijtc-501	89	6	descriptive	descriptive	ADJ
ijtc-501	89	7	qualitative	qualitative	ADJ
ijtc-501	89	8	approach	approach	NOUN
ijtc-501	89	9	,	,	PUNCT
ijtc-501	89	10	which	which	DET
ijtc-501	89	11	problem	problem	NOUN
ijtc-501	89	12	solving	solving	NOUN
ijtc-501	89	13	is	be	AUX
ijtc-501	89	14	done	do	VERB
ijtc-501	89	15	using	use	VERB
ijtc-501	89	16	empirical	empirical	ADJ
ijtc-501	89	17	data	datum	NOUN
ijtc-501	89	18	(	(	PUNCT
ijtc-501	89	19	sugiyono	sugiyono	NOUN
ijtc-501	89	20	,	,	PUNCT
ijtc-501	89	21	2019	2019	NUM
ijtc-501	89	22	)	)	PUNCT
ijtc-501	89	23	.	.	PUNCT
ijtc-501	90	1	qualitative	qualitative	ADJ
ijtc-501	90	2	research	research	NOUN
ijtc-501	90	3	seeks	seek	VERB
ijtc-501	90	4	and	and	CCONJ
ijtc-501	90	5	obtain	obtain	VERB
ijtc-501	90	6	in	in	ADP
ijtc-501	90	7	-	-	PUNCT
ijtc-501	90	8	depth	depth	NOUN
ijtc-501	90	9	information	information	NOUN
ijtc-501	90	10	rather	rather	ADV
ijtc-501	90	11	than	than	ADP
ijtc-501	90	12	breadth	breadth	NOUN
ijtc-501	90	13	and	and	CCONJ
ijtc-501	90	14	abundance	abundance	NOUN
ijtc-501	90	15	of	of	ADP
ijtc-501	90	16	information	information	NOUN
ijtc-501	90	17	(	(	PUNCT
ijtc-501	90	18	creswell	creswell	PROPN
ijtc-501	90	19	,	,	PUNCT
ijtc-501	90	20	2017	2017	NUM
ijtc-501	90	21	)	)	PUNCT
ijtc-501	90	22	.	.	PUNCT
ijtc-501	91	1	the	the	DET
ijtc-501	91	2	reason	reason	NOUN
ijtc-501	91	3	for	for	ADP
ijtc-501	91	4	using	use	VERB
ijtc-501	91	5	this	this	DET
ijtc-501	91	6	approach	approach	NOUN
ijtc-501	91	7	is	be	AUX
ijtc-501	91	8	because	because	SCONJ
ijtc-501	91	9	this	this	DET
ijtc-501	91	10	study	study	NOUN
ijtc-501	91	11	wants	want	VERB
ijtc-501	91	12	to	to	PART
ijtc-501	91	13	have	have	VERB
ijtc-501	91	14	a	a	DET
ijtc-501	91	15	deeper	deep	ADJ
ijtc-501	91	16	understanding	understanding	NOUN
ijtc-501	91	17	of	of	ADP
ijtc-501	91	18	the	the	DET
ijtc-501	91	19	implementation	implementation	NOUN
ijtc-501	91	20	of	of	ADP
ijtc-501	91	21	tax	tax	NOUN
ijtc-501	91	22	audits	audits	NOUN
ijtc-501	91	23	as	as	ADP
ijtc-501	91	24	an	an	DET
ijtc-501	91	25	act	act	NOUN
ijtc-501	91	26	of	of	ADP
ijtc-501	91	27	monitoring	monitor	VERB
ijtc-501	91	28	the	the	DET
ijtc-501	91	29	implementation	implementation	NOUN
ijtc-501	91	30	of	of	ADP
ijtc-501	91	31	the	the	DET
ijtc-501	91	32	self	self	NOUN
ijtc-501	91	33	-	-	PUNCT
ijtc-501	91	34	assessment	assessment	NOUN
ijtc-501	91	35	system	system	NOUN
ijtc-501	91	36	by	by	ADP
ijtc-501	91	37	taxpayers	taxpayer	NOUN
ijtc-501	91	38	and	and	CCONJ
ijtc-501	91	39	supporting	support	VERB
ijtc-501	91	40	tax	tax	NOUN
ijtc-501	91	41	revenues	revenue	NOUN
ijtc-501	91	42	at	at	ADP
ijtc-501	91	43	the	the	DET
ijtc-501	91	44	lto	lto	PROPN
ijtc-501	91	45	4	4	NUM
ijtc-501	91	46	.	.	PUNCT
ijtc-501	92	1	the	the	DET
ijtc-501	92	2	focus	focus	NOUN
ijtc-501	92	3	of	of	ADP
ijtc-501	92	4	this	this	DET
ijtc-501	92	5	research	research	NOUN
ijtc-501	92	6	is	be	AUX
ijtc-501	92	7	on	on	ADP
ijtc-501	92	8	1	1	NUM
ijtc-501	92	9	)	)	PUNCT
ijtc-501	92	10	the	the	DET
ijtc-501	92	11	implementation	implementation	NOUN
ijtc-501	92	12	of	of	ADP
ijtc-501	92	13	tax	tax	NOUN
ijtc-501	92	14	audits	audits	NOUN
ijtc-501	92	15	at	at	ADP
ijtc-501	92	16	the	the	DET
ijtc-501	92	17	lto	lto	PROPN
ijtc-501	92	18	4	4	NUM
ijtc-501	92	19	while	while	SCONJ
ijtc-501	92	20	still	still	ADV
ijtc-501	92	21	paying	pay	VERB
ijtc-501	92	22	attention	attention	NOUN
ijtc-501	92	23	to	to	ADP
ijtc-501	92	24	the	the	DET
ijtc-501	92	25	procedures	procedure	NOUN
ijtc-501	92	26	and	and	CCONJ
ijtc-501	92	27	procedures	procedure	NOUN
ijtc-501	92	28	for	for	ADP
ijtc-501	92	29	implementing	implement	VERB
ijtc-501	92	30	tax	tax	NOUN
ijtc-501	92	31	audits	audits	NOUN
ijtc-501	92	32	,	,	PUNCT
ijtc-501	92	33	internal	internal	ADJ
ijtc-501	92	34	organizational	organizational	ADJ
ijtc-501	92	35	conditions	condition	NOUN
ijtc-501	92	36	(	(	PUNCT
ijtc-501	92	37	coordination	coordination	NOUN
ijtc-501	92	38	and	and	CCONJ
ijtc-501	92	39	communication	communication	NOUN
ijtc-501	92	40	)	)	PUNCT
ijtc-501	92	41	and	and	CCONJ
ijtc-501	92	42	sources	source	NOUN
ijtc-501	92	43	owned	own	VERB
ijtc-501	92	44	(	(	PUNCT
ijtc-501	92	45	number	number	NOUN
ijtc-501	92	46	of	of	ADP
ijtc-501	92	47	human	human	ADJ
ijtc-501	92	48	resources	resource	NOUN
ijtc-501	92	49	,	,	PUNCT
ijtc-501	92	50	data	datum	NOUN
ijtc-501	92	51	/	/	SYM
ijtc-501	92	52	information	information	NOUN
ijtc-501	92	53	needed	need	VERB
ijtc-501	92	54	in	in	ADP
ijtc-501	92	55	audit	audit	NOUN
ijtc-501	92	56	activities	activity	NOUN
ijtc-501	92	57	)	)	PUNCT
ijtc-501	92	58	,	,	PUNCT
ijtc-501	92	59	2	2	X
ijtc-501	92	60	)	)	PUNCT
ijtc-501	92	61	the	the	DET
ijtc-501	92	62	effectiveness	effectiveness	NOUN
ijtc-501	92	63	of	of	ADP
ijtc-501	92	64	the	the	DET
ijtc-501	92	65	audit	audit	NOUN
ijtc-501	92	66	as	as	ADP
ijtc-501	92	67	an	an	DET
ijtc-501	92	68	act	act	NOUN
ijtc-501	92	69	of	of	ADP
ijtc-501	92	70	supervising	supervise	VERB
ijtc-501	92	71	the	the	DET
ijtc-501	92	72	self	self	NOUN
ijtc-501	92	73	-	-	PUNCT
ijtc-501	92	74	assessment	assessment	NOUN
ijtc-501	92	75	system	system	NOUN
ijtc-501	92	76	and	and	CCONJ
ijtc-501	92	77	supporting	support	VERB
ijtc-501	92	78	tax	tax	NOUN
ijtc-501	92	79	revenue	revenue	NOUN
ijtc-501	92	80	,	,	PUNCT
ijtc-501	92	81	3	3	X
ijtc-501	92	82	)	)	PUNCT
ijtc-501	92	83	the	the	DET
ijtc-501	92	84	obstacles	obstacle	NOUN
ijtc-501	92	85	faced	face	VERB
ijtc-501	92	86	in	in	ADP
ijtc-501	92	87	the	the	DET
ijtc-501	92	88	implementation	implementation	NOUN
ijtc-501	92	89	of	of	ADP
ijtc-501	92	90	the	the	DET
ijtc-501	92	91	tax	tax	NOUN
ijtc-501	92	92	audit	audit	NOUN
ijtc-501	92	93	and	and	CCONJ
ijtc-501	92	94	4	4	NUM
ijtc-501	92	95	)	)	PUNCT
ijtc-501	92	96	the	the	DET
ijtc-501	92	97	efforts	effort	NOUN
ijtc-501	92	98	made	make	VERB
ijtc-501	92	99	to	to	PART
ijtc-501	92	100	overcome	overcome	VERB
ijtc-501	92	101	these	these	DET
ijtc-501	92	102	obstacles	obstacle	NOUN
ijtc-501	92	103	.	.	PUNCT
ijtc-501	93	1	the	the	DET
ijtc-501	93	2	informants	informant	NOUN
ijtc-501	93	3	consist	consist	VERB
ijtc-501	93	4	of	of	ADP
ijtc-501	93	5	people	people	NOUN
ijtc-501	93	6	who	who	PRON
ijtc-501	93	7	are	be	AUX
ijtc-501	93	8	selected	select	VERB
ijtc-501	93	9	on	on	ADP
ijtc-501	93	10	the	the	DET
ijtc-501	93	11	basis	basis	NOUN
ijtc-501	93	12	of	of	ADP
ijtc-501	93	13	certain	certain	ADJ
ijtc-501	93	14	criteria	criterion	NOUN
ijtc-501	93	15	made	make	VERB
ijtc-501	93	16	by	by	ADP
ijtc-501	93	17	researchers	researcher	NOUN
ijtc-501	93	18	based	base	VERB
ijtc-501	93	19	on	on	ADP
ijtc-501	93	20	the	the	DET
ijtc-501	93	21	research	research	NOUN
ijtc-501	93	22	objectives	objective	NOUN
ijtc-501	93	23	.	.	PUNCT
ijtc-501	94	1	questions	question	NOUN
ijtc-501	94	2	in	in	ADP
ijtc-501	94	3	in	in	ADP
ijtc-501	94	4	-	-	PUNCT
ijtc-501	94	5	depth	depth	NOUN
ijtc-501	94	6	interviews	interview	NOUN
ijtc-501	94	7	were	be	AUX
ijtc-501	94	8	asked	ask	VERB
ijtc-501	94	9	to	to	ADP
ijtc-501	94	10	informants	informant	NOUN
ijtc-501	94	11	,	,	PUNCT
ijtc-501	94	12	namely	namely	ADV
ijtc-501	94	13	individuals	individual	NOUN
ijtc-501	94	14	who	who	PRON
ijtc-501	94	15	were	be	AUX
ijtc-501	94	16	believed	believe	VERB
ijtc-501	94	17	to	to	PART
ijtc-501	94	18	have	have	VERB
ijtc-501	94	19	knowledge	knowledge	NOUN
ijtc-501	94	20	and	and	CCONJ
ijtc-501	94	21	understanding	understanding	NOUN
ijtc-501	94	22	of	of	ADP
ijtc-501	94	23	the	the	DET
ijtc-501	94	24	research	research	NOUN
ijtc-501	94	25	topic	topic	NOUN
ijtc-501	94	26	.	.	PUNCT
ijtc-501	95	1	data	datum	NOUN
ijtc-501	95	2	collection	collection	NOUN
ijtc-501	95	3	techniques	technique	NOUN
ijtc-501	95	4	in	in	ADP
ijtc-501	95	5	the	the	DET
ijtc-501	95	6	study	study	NOUN
ijtc-501	95	7	consisted	consist	VERB
ijtc-501	95	8	of	of	ADP
ijtc-501	95	9	interviews	interview	NOUN
ijtc-501	95	10	,	,	PUNCT
ijtc-501	95	11	observation	observation	NOUN
ijtc-501	95	12	and	and	CCONJ
ijtc-501	95	13	documentation	documentation	NOUN
ijtc-501	95	14	.	.	PUNCT
ijtc-501	96	1	the	the	DET
ijtc-501	96	2	analysis	analysis	NOUN
ijtc-501	96	3	process	process	NOUN
ijtc-501	96	4	is	be	AUX
ijtc-501	96	5	carried	carry	VERB
ijtc-501	96	6	out	out	ADP
ijtc-501	96	7	starting	start	VERB
ijtc-501	96	8	from	from	ADP
ijtc-501	96	9	data	data	NOUN
ijtc-501	96	10	reduction	reduction	NOUN
ijtc-501	96	11	,	,	PUNCT
ijtc-501	96	12	selecting	selecting	NOUN
ijtc-501	96	13	,	,	PUNCT
ijtc-501	96	14	focusing	focus	VERB
ijtc-501	96	15	attention	attention	NOUN
ijtc-501	96	16	so	so	SCONJ
ijtc-501	96	17	that	that	SCONJ
ijtc-501	96	18	the	the	DET
ijtc-501	96	19	data	datum	NOUN
ijtc-501	96	20	can	can	AUX
ijtc-501	96	21	be	be	AUX
ijtc-501	96	22	simplified	simplify	VERB
ijtc-501	96	23	,	,	PUNCT
ijtc-501	96	24	abstracted	abstract	VERB
ijtc-501	96	25	and	and	CCONJ
ijtc-501	96	26	transformed	transform	VERB
ijtc-501	96	27	into	into	ADP
ijtc-501	96	28	the	the	DET
ijtc-501	96	29	effectiveness	effectiveness	NOUN
ijtc-501	96	30	of	of	ADP
ijtc-501	96	31	tax	tax	NOUN
ijtc-501	96	32	audit	audit	NOUN
ijtc-501	96	33	as	as	ADP
ijtc-501	96	34	a	a	DET
ijtc-501	96	35	self	self	NOUN
ijtc-501	96	36	assessment	assessment	NOUN
ijtc-501	96	37	system	system	NOUN
ijtc-501	96	38	supervision	supervision	NOUN
ijtc-501	96	39	measures	measure	NOUN
ijtc-501	96	40	and	and	CCONJ
ijtc-501	96	41	tax	tax	NOUN
ijtc-501	96	42	revenue	revenue	NOUN
ijtc-501	96	43	support	support	NOUN
ijtc-501	96	44	(	(	PUNCT
ijtc-501	96	45	study	study	VERB
ijtc-501	96	46	at	at	ADP
ijtc-501	96	47	the	the	DET
ijtc-501	96	48	large	large	ADJ
ijtc-501	96	49	tax	tax	NOUN
ijtc-501	96	50	office	office	NOUN
ijtc-501	96	51	4	4	NUM
ijtc-501	96	52	)	)	PUNCT
ijtc-501	96	53	.	.	PUNCT
ijtc-501	97	1	wahyudin	wahyudin	VERB
ijtc-501	97	2	,	,	PUNCT
ijtc-501	97	3	tyas	tyas	PROPN
ijtc-501	97	4	,	,	PUNCT
ijtc-501	97	5	atmojo	atmojo	ADV
ijtc-501	97	6	,	,	PUNCT
ijtc-501	97	7	andrayanti	andrayanti	NOUN
ijtc-501	97	8	,	,	PUNCT
ijtc-501	97	9	and	and	CCONJ
ijtc-501	97	10	juliana	juliana	PROPN
ijtc-501	97	11	264	264	NUM
ijtc-501	97	12	|	|	ADV
ijtc-501	97	13	ilomata	ilomata	PROPN
ijtc-501	97	14	international	international	ADJ
ijtc-501	97	15	journal	journal	NOUN
ijtc-501	97	16	of	of	ADP
ijtc-501	97	17	tax	tax	PROPN
ijtc-501	97	18	&	&	CCONJ
ijtc-501	97	19	accounting	account	VERB
ijtc-501	97	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-501	97	21	research	research	NOUN
ijtc-501	97	22	.	.	PUNCT
ijtc-501	98	1	then	then	ADV
ijtc-501	98	2	the	the	DET
ijtc-501	98	3	author	author	NOUN
ijtc-501	98	4	analyzes	analyze	VERB
ijtc-501	98	5	the	the	DET
ijtc-501	98	6	feasibility	feasibility	NOUN
ijtc-501	98	7	so	so	SCONJ
ijtc-501	98	8	that	that	SCONJ
ijtc-501	98	9	the	the	DET
ijtc-501	98	10	data	datum	NOUN
ijtc-501	98	11	that	that	PRON
ijtc-501	98	12	is	be	AUX
ijtc-501	98	13	really	really	ADV
ijtc-501	98	14	needed	need	VERB
ijtc-501	98	15	can	can	AUX
ijtc-501	98	16	be	be	AUX
ijtc-501	98	17	selected	select	VERB
ijtc-501	98	18	.	.	PUNCT
ijtc-501	99	1	the	the	DET
ijtc-501	99	2	next	next	ADJ
ijtc-501	99	3	step	step	NOUN
ijtc-501	99	4	is	be	AUX
ijtc-501	99	5	to	to	PART
ijtc-501	99	6	present	present	VERB
ijtc-501	99	7	the	the	DET
ijtc-501	99	8	data	datum	NOUN
ijtc-501	99	9	.	.	PUNCT
ijtc-501	100	1	the	the	DET
ijtc-501	100	2	author	author	NOUN
ijtc-501	100	3	limits	limit	VERB
ijtc-501	100	4	the	the	DET
ijtc-501	100	5	data	datum	NOUN
ijtc-501	100	6	by	by	ADP
ijtc-501	100	7	collecting	collect	VERB
ijtc-501	100	8	information	information	NOUN
ijtc-501	100	9	that	that	PRON
ijtc-501	100	10	has	have	AUX
ijtc-501	100	11	been	be	AUX
ijtc-501	100	12	adjusted	adjust	VERB
ijtc-501	100	13	and	and	CCONJ
ijtc-501	100	14	clarified	clarify	VERB
ijtc-501	100	15	in	in	ADP
ijtc-501	100	16	order	order	NOUN
ijtc-501	100	17	to	to	PART
ijtc-501	100	18	facilitate	facilitate	VERB
ijtc-501	100	19	data	datum	NOUN
ijtc-501	100	20	mastery	mastery	NOUN
ijtc-501	100	21	.	.	PUNCT
ijtc-501	101	1	the	the	DET
ijtc-501	101	2	last	last	ADJ
ijtc-501	101	3	stage	stage	NOUN
ijtc-501	101	4	is	be	AUX
ijtc-501	101	5	drawing	draw	VERB
ijtc-501	101	6	conclusions	conclusion	NOUN
ijtc-501	101	7	in	in	ADP
ijtc-501	101	8	the	the	DET
ijtc-501	101	9	form	form	NOUN
ijtc-501	101	10	of	of	ADP
ijtc-501	101	11	meanings	meaning	NOUN
ijtc-501	101	12	that	that	PRON
ijtc-501	101	13	will	will	AUX
ijtc-501	101	14	be	be	AUX
ijtc-501	101	15	tested	test	VERB
ijtc-501	101	16	for	for	ADP
ijtc-501	101	17	authenticity	authenticity	NOUN
ijtc-501	101	18	,	,	PUNCT
ijtc-501	101	19	rationality	rationality	NOUN
ijtc-501	101	20	and	and	CCONJ
ijtc-501	101	21	applicability	applicability	NOUN
ijtc-501	101	22	,	,	PUNCT
ijtc-501	101	23	so	so	SCONJ
ijtc-501	101	24	that	that	SCONJ
ijtc-501	101	25	conclusions	conclusion	NOUN
ijtc-501	101	26	are	be	AUX
ijtc-501	101	27	obtained	obtain	VERB
ijtc-501	101	28	with	with	ADP
ijtc-501	101	29	important	important	ADJ
ijtc-501	101	30	research	research	NOUN
ijtc-501	101	31	results	result	NOUN
ijtc-501	101	32	and	and	CCONJ
ijtc-501	101	33	values	value	NOUN
ijtc-501	101	34	.	.	PUNCT
ijtc-501	102	1	the	the	DET
ijtc-501	102	2	author	author	NOUN
ijtc-501	102	3	uses	use	VERB
ijtc-501	102	4	triangulation	triangulation	NOUN
ijtc-501	102	5	as	as	ADP
ijtc-501	102	6	a	a	DET
ijtc-501	102	7	tool	tool	NOUN
ijtc-501	102	8	to	to	PART
ijtc-501	102	9	test	test	VERB
ijtc-501	102	10	the	the	DET
ijtc-501	102	11	validity	validity	NOUN
ijtc-501	102	12	of	of	ADP
ijtc-501	102	13	the	the	DET
ijtc-501	102	14	data	datum	NOUN
ijtc-501	102	15	.	.	PUNCT
ijtc-501	103	1	result	result	NOUN
ijtc-501	103	2	and	and	CCONJ
ijtc-501	103	3	discussion	discussion	NOUN
ijtc-501	103	4	after	after	ADP
ijtc-501	103	5	conducting	conduct	VERB
ijtc-501	103	6	interviews	interview	NOUN
ijtc-501	103	7	with	with	ADP
ijtc-501	103	8	informants	informant	NOUN
ijtc-501	103	9	,	,	PUNCT
ijtc-501	103	10	documentation	documentation	NOUN
ijtc-501	103	11	studies	study	NOUN
ijtc-501	103	12	and	and	CCONJ
ijtc-501	103	13	observations	observation	NOUN
ijtc-501	103	14	,	,	PUNCT
ijtc-501	103	15	the	the	DET
ijtc-501	103	16	results	result	NOUN
ijtc-501	103	17	showed	show	VERB
ijtc-501	103	18	that	that	SCONJ
ijtc-501	103	19	the	the	DET
ijtc-501	103	20	tax	tax	NOUN
ijtc-501	103	21	audit	audit	NOUN
ijtc-501	103	22	activities	activity	NOUN
ijtc-501	103	23	carried	carry	VERB
ijtc-501	103	24	out	out	ADP
ijtc-501	103	25	by	by	ADP
ijtc-501	103	26	the	the	DET
ijtc-501	103	27	lto	lto	PROPN
ijtc-501	103	28	4	4	NUM
ijtc-501	103	29	,	,	PUNCT
ijtc-501	103	30	apart	apart	ADV
ijtc-501	103	31	from	from	ADP
ijtc-501	103	32	referring	refer	VERB
ijtc-501	103	33	to	to	ADP
ijtc-501	103	34	the	the	DET
ijtc-501	103	35	regulations	regulation	NOUN
ijtc-501	103	36	governing	govern	VERB
ijtc-501	103	37	tax	tax	NOUN
ijtc-501	103	38	audits	audits	NOUN
ijtc-501	103	39	,	,	PUNCT
ijtc-501	103	40	also	also	ADV
ijtc-501	103	41	referred	refer	VERB
ijtc-501	103	42	to	to	ADP
ijtc-501	103	43	material	material	ADJ
ijtc-501	103	44	tax	tax	NOUN
ijtc-501	103	45	provisions	provision	NOUN
ijtc-501	103	46	and	and	CCONJ
ijtc-501	103	47	regulations	regulation	NOUN
ijtc-501	103	48	.	.	PUNCT
ijtc-501	104	1	a.	a.	NOUN
ijtc-501	104	2	tax	tax	NOUN
ijtc-501	104	3	audit	audit	NOUN
ijtc-501	104	4	effectiveness	effectiveness	NOUN
ijtc-501	104	5	as	as	ADP
ijtc-501	104	6	self	self	NOUN
ijtc-501	104	7	-	-	PUNCT
ijtc-501	104	8	assessment	assessment	NOUN
ijtc-501	104	9	system	system	NOUN
ijtc-501	104	10	supervision	supervision	NOUN
ijtc-501	104	11	and	and	CCONJ
ijtc-501	104	12	tax	tax	NOUN
ijtc-501	104	13	revenue	revenue	NOUN
ijtc-501	104	14	support	support	NOUN
ijtc-501	104	15	it	it	PRON
ijtc-501	104	16	is	be	AUX
ijtc-501	104	17	known	know	VERB
ijtc-501	104	18	that	that	SCONJ
ijtc-501	104	19	the	the	DET
ijtc-501	104	20	tax	tax	NOUN
ijtc-501	104	21	audit	audit	NOUN
ijtc-501	104	22	is	be	AUX
ijtc-501	104	23	considered	consider	VERB
ijtc-501	104	24	quite	quite	ADV
ijtc-501	104	25	effective	effective	ADJ
ijtc-501	104	26	as	as	ADP
ijtc-501	104	27	an	an	DET
ijtc-501	104	28	act	act	NOUN
ijtc-501	104	29	of	of	ADP
ijtc-501	104	30	monitoring	monitor	VERB
ijtc-501	104	31	the	the	DET
ijtc-501	104	32	implementation	implementation	NOUN
ijtc-501	104	33	of	of	ADP
ijtc-501	104	34	the	the	DET
ijtc-501	104	35	self	self	NOUN
ijtc-501	104	36	-	-	PUNCT
ijtc-501	104	37	assessment	assessment	NOUN
ijtc-501	104	38	system	system	NOUN
ijtc-501	104	39	by	by	ADP
ijtc-501	104	40	taxpayers	taxpayer	NOUN
ijtc-501	104	41	.	.	PUNCT
ijtc-501	105	1	this	this	PRON
ijtc-501	105	2	is	be	AUX
ijtc-501	105	3	indicated	indicate	VERB
ijtc-501	105	4	by	by	ADP
ijtc-501	105	5	the	the	DET
ijtc-501	105	6	implementation	implementation	NOUN
ijtc-501	105	7	of	of	ADP
ijtc-501	105	8	the	the	DET
ijtc-501	105	9	right	right	ADJ
ijtc-501	105	10	strategy	strategy	NOUN
ijtc-501	105	11	,	,	PUNCT
ijtc-501	105	12	the	the	DET
ijtc-501	105	13	tax	tax	NOUN
ijtc-501	105	14	audit	audit	NOUN
ijtc-501	105	15	has	have	AUX
ijtc-501	105	16	also	also	ADV
ijtc-501	105	17	been	be	AUX
ijtc-501	105	18	carried	carry	VERB
ijtc-501	105	19	out	out	ADP
ijtc-501	105	20	in	in	ADP
ijtc-501	105	21	accordance	accordance	NOUN
ijtc-501	105	22	with	with	ADP
ijtc-501	105	23	the	the	DET
ijtc-501	105	24	stages	stage	NOUN
ijtc-501	105	25	,	,	PUNCT
ijtc-501	105	26	procedures	procedure	NOUN
ijtc-501	105	27	and	and	CCONJ
ijtc-501	105	28	standards	standard	NOUN
ijtc-501	105	29	that	that	PRON
ijtc-501	105	30	have	have	AUX
ijtc-501	105	31	been	be	AUX
ijtc-501	105	32	set	set	VERB
ijtc-501	105	33	.	.	PUNCT
ijtc-501	106	1	tax	tax	NOUN
ijtc-501	106	2	audit	audit	NOUN
ijtc-501	106	3	activities	activity	NOUN
ijtc-501	106	4	are	be	AUX
ijtc-501	106	5	carried	carry	VERB
ijtc-501	106	6	out	out	ADP
ijtc-501	106	7	using	use	VERB
ijtc-501	106	8	the	the	DET
ijtc-501	106	9	examination	examination	NOUN
ijtc-501	106	10	desktop	desktop	NOUN
ijtc-501	106	11	application	application	NOUN
ijtc-501	106	12	to	to	PART
ijtc-501	106	13	record	record	VERB
ijtc-501	106	14	all	all	DET
ijtc-501	106	15	activities	activity	NOUN
ijtc-501	106	16	and	and	CCONJ
ijtc-501	106	17	ensure	ensure	VERB
ijtc-501	106	18	that	that	SCONJ
ijtc-501	106	19	every	every	DET
ijtc-501	106	20	procedure	procedure	NOUN
ijtc-501	106	21	and	and	CCONJ
ijtc-501	106	22	stage	stage	NOUN
ijtc-501	106	23	is	be	AUX
ijtc-501	106	24	carried	carry	VERB
ijtc-501	106	25	out	out	ADP
ijtc-501	106	26	in	in	ADP
ijtc-501	106	27	accordance	accordance	NOUN
ijtc-501	106	28	with	with	ADP
ijtc-501	106	29	the	the	DET
ijtc-501	106	30	provisions	provision	NOUN
ijtc-501	106	31	of	of	ADP
ijtc-501	106	32	laws	law	NOUN
ijtc-501	106	33	and	and	CCONJ
ijtc-501	106	34	regulations	regulation	NOUN
ijtc-501	106	35	.	.	PUNCT
ijtc-501	107	1	the	the	DET
ijtc-501	107	2	examination	examination	NOUN
ijtc-501	107	3	desktop	desktop	NOUN
ijtc-501	107	4	application	application	NOUN
ijtc-501	107	5	helps	help	VERB
ijtc-501	107	6	the	the	DET
ijtc-501	107	7	administration	administration	NOUN
ijtc-501	107	8	of	of	ADP
ijtc-501	107	9	inspection	inspection	NOUN
ijtc-501	107	10	activities	activity	NOUN
ijtc-501	107	11	starting	start	VERB
ijtc-501	107	12	from	from	ADP
ijtc-501	107	13	the	the	DET
ijtc-501	107	14	preparation	preparation	NOUN
ijtc-501	107	15	,	,	PUNCT
ijtc-501	107	16	implementation	implementation	NOUN
ijtc-501	107	17	and	and	CCONJ
ijtc-501	107	18	reporting	reporting	NOUN
ijtc-501	107	19	of	of	ADP
ijtc-501	107	20	examinations	examination	NOUN
ijtc-501	107	21	.	.	PUNCT
ijtc-501	108	1	examination	examination	NOUN
ijtc-501	108	2	preparation	preparation	NOUN
ijtc-501	108	3	activities	activity	NOUN
ijtc-501	108	4	are	be	AUX
ijtc-501	108	5	also	also	ADV
ijtc-501	108	6	supported	support	VERB
ijtc-501	108	7	by	by	ADP
ijtc-501	108	8	the	the	DET
ijtc-501	108	9	examination	examination	NOUN
ijtc-501	108	10	desktop	desktop	NOUN
ijtc-501	108	11	application	application	NOUN
ijtc-501	108	12	,	,	PUNCT
ijtc-501	108	13	as	as	ADP
ijtc-501	108	14	an	an	DET
ijtc-501	108	15	audit	audit	NOUN
ijtc-501	108	16	plan	plan	NOUN
ijtc-501	108	17	.	.	PUNCT
ijtc-501	109	1	meanwhile	meanwhile	ADV
ijtc-501	109	2	,	,	PUNCT
ijtc-501	109	3	the	the	DET
ijtc-501	109	4	issuance	issuance	NOUN
ijtc-501	109	5	of	of	ADP
ijtc-501	109	6	audit	audit	NOUN
ijtc-501	109	7	order	order	NOUN
ijtc-501	109	8	(	(	PUNCT
ijtc-501	109	9	sp2	sp2	NOUN
ijtc-501	109	10	)	)	PUNCT
ijtc-501	109	11	and	and	CCONJ
ijtc-501	109	12	field	field	NOUN
ijtc-501	109	13	audit	audit	NOUN
ijtc-501	109	14	notification	notification	NOUN
ijtc-501	109	15	letters	letter	NOUN
ijtc-501	109	16	(	(	PUNCT
ijtc-501	109	17	sppl	sppl	NOUN
ijtc-501	109	18	)	)	PUNCT
ijtc-501	109	19	or	or	CCONJ
ijtc-501	109	20	summons	summon	NOUN
ijtc-501	109	21	for	for	ADP
ijtc-501	109	22	office	office	NOUN
ijtc-501	109	23	audits	audits	NOUN
ijtc-501	109	24	(	(	PUNCT
ijtc-501	109	25	sppk	sppk	NOUN
ijtc-501	109	26	)	)	PUNCT
ijtc-501	109	27	have	have	AUX
ijtc-501	109	28	been	be	AUX
ijtc-501	109	29	supported	support	VERB
ijtc-501	109	30	by	by	ADP
ijtc-501	109	31	the	the	DET
ijtc-501	109	32	sidjp	sidjp	NOUN
ijtc-501	109	33	inspection	inspection	NOUN
ijtc-501	109	34	module	module	NOUN
ijtc-501	109	35	.	.	PUNCT
ijtc-501	110	1	internal	internal	ADJ
ijtc-501	110	2	data	datum	NOUN
ijtc-501	110	3	testing	testing	NOUN
ijtc-501	110	4	which	which	PRON
ijtc-501	110	5	obtained	obtain	VERB
ijtc-501	110	6	from	from	ADP
ijtc-501	110	7	taxpayers	taxpayer	NOUN
ijtc-501	110	8	and	and	CCONJ
ijtc-501	110	9	third	third	ADJ
ijtc-501	110	10	parties	party	NOUN
ijtc-501	110	11	are	be	AUX
ijtc-501	110	12	supported	support	VERB
ijtc-501	110	13	by	by	ADP
ijtc-501	110	14	audit	audit	NOUN
ijtc-501	110	15	tools	tool	NOUN
ijtc-501	110	16	such	such	ADJ
ijtc-501	110	17	as	as	ADP
ijtc-501	110	18	excel	excel	NOUN
ijtc-501	110	19	,	,	PUNCT
ijtc-501	110	20	power	power	NOUN
ijtc-501	110	21	query	query	NOUN
ijtc-501	110	22	,	,	PUNCT
ijtc-501	110	23	acl	acl	PROPN
ijtc-501	110	24	,	,	PUNCT
ijtc-501	110	25	apiseta	apiseta	PROPN
ijtc-501	110	26	,	,	PUNCT
ijtc-501	110	27	e	e	NOUN
ijtc-501	110	28	-	-	NOUN
ijtc-501	110	29	audit	audit	NOUN
ijtc-501	110	30	utilities	utility	NOUN
ijtc-501	110	31	and	and	CCONJ
ijtc-501	110	32	others	other	NOUN
ijtc-501	110	33	.	.	PUNCT
ijtc-501	111	1	in	in	ADP
ijtc-501	111	2	addition	addition	NOUN
ijtc-501	111	3	,	,	PUNCT
ijtc-501	111	4	as	as	ADP
ijtc-501	111	5	an	an	DET
ijtc-501	111	6	effort	effort	NOUN
ijtc-501	111	7	to	to	PART
ijtc-501	111	8	improve	improve	VERB
ijtc-501	111	9	the	the	DET
ijtc-501	111	10	quality	quality	NOUN
ijtc-501	111	11	of	of	ADP
ijtc-501	111	12	audits	audits	NOUN
ijtc-501	111	13	,	,	PUNCT
ijtc-501	111	14	the	the	DET
ijtc-501	111	15	director	director	NOUN
ijtc-501	111	16	general	general	NOUN
ijtc-501	111	17	of	of	ADP
ijtc-501	111	18	taxes	taxis	NOUN
ijtc-501	111	19	has	have	AUX
ijtc-501	111	20	implemented	implement	VERB
ijtc-501	111	21	a	a	DET
ijtc-501	111	22	peer	peer	NOUN
ijtc-501	111	23	review	review	NOUN
ijtc-501	111	24	policy	policy	NOUN
ijtc-501	111	25	on	on	ADP
ijtc-501	111	26	tax	tax	NOUN
ijtc-501	111	27	audits	audits	NOUN
ijtc-501	111	28	that	that	PRON
ijtc-501	111	29	have	have	AUX
ijtc-501	111	30	been	be	AUX
ijtc-501	111	31	carried	carry	VERB
ijtc-501	111	32	out	out	ADP
ijtc-501	111	33	.	.	PUNCT
ijtc-501	112	1	the	the	DET
ijtc-501	112	2	purpose	purpose	NOUN
ijtc-501	112	3	of	of	ADP
ijtc-501	112	4	peer	peer	NOUN
ijtc-501	112	5	review	review	NOUN
ijtc-501	112	6	is	be	AUX
ijtc-501	112	7	to	to	PART
ijtc-501	112	8	improve	improve	VERB
ijtc-501	112	9	audit	audit	NOUN
ijtc-501	112	10	quality	quality	NOUN
ijtc-501	112	11	by	by	ADP
ijtc-501	112	12	assessing	assess	VERB
ijtc-501	112	13	the	the	DET
ijtc-501	112	14	ability	ability	NOUN
ijtc-501	112	15	of	of	ADP
ijtc-501	112	16	tax	tax	NOUN
ijtc-501	112	17	auditors	auditor	NOUN
ijtc-501	112	18	,	,	PUNCT
ijtc-501	112	19	both	both	CCONJ
ijtc-501	112	20	in	in	ADP
ijtc-501	112	21	terms	term	NOUN
ijtc-501	112	22	of	of	ADP
ijtc-501	112	23	understanding	understand	VERB
ijtc-501	112	24	the	the	DET
ijtc-501	112	25	business	business	NOUN
ijtc-501	112	26	world	world	NOUN
ijtc-501	112	27	of	of	ADP
ijtc-501	112	28	the	the	DET
ijtc-501	112	29	taxpayer	taxpayer	NOUN
ijtc-501	112	30	being	be	AUX
ijtc-501	112	31	audited	audit	VERB
ijtc-501	112	32	,	,	PUNCT
ijtc-501	112	33	understanding	understand	VERB
ijtc-501	112	34	accounting	accounting	NOUN
ijtc-501	112	35	and	and	CCONJ
ijtc-501	112	36	fiscal	fiscal	ADJ
ijtc-501	112	37	juridical	juridical	ADJ
ijtc-501	112	38	aspects	aspect	NOUN
ijtc-501	112	39	,	,	PUNCT
ijtc-501	112	40	as	as	ADV
ijtc-501	112	41	well	well	ADV
ijtc-501	112	42	as	as	ADP
ijtc-501	112	43	technical	technical	ADJ
ijtc-501	112	44	mastery	mastery	NOUN
ijtc-501	112	45	of	of	ADP
ijtc-501	112	46	audits	audits	PROPN
ijtc-501	112	47	.	.	PUNCT
ijtc-501	113	1	peer	peer	NOUN
ijtc-501	113	2	review	review	NOUN
ijtc-501	113	3	also	also	ADV
ijtc-501	113	4	includes	include	VERB
ijtc-501	113	5	an	an	DET
ijtc-501	113	6	assessment	assessment	NOUN
ijtc-501	113	7	of	of	ADP
ijtc-501	113	8	the	the	DET
ijtc-501	113	9	discipline	discipline	NOUN
ijtc-501	113	10	and	and	CCONJ
ijtc-501	113	11	compliance	compliance	NOUN
ijtc-501	113	12	of	of	ADP
ijtc-501	113	13	the	the	DET
ijtc-501	113	14	tax	tax	NOUN
ijtc-501	113	15	examiner	examiner	NOUN
ijtc-501	113	16	in	in	ADP
ijtc-501	113	17	carrying	carry	VERB
ijtc-501	113	18	out	out	ADP
ijtc-501	113	19	the	the	DET
ijtc-501	113	20	audit	audit	NOUN
ijtc-501	113	21	as	as	ADV
ijtc-501	113	22	well	well	ADV
ijtc-501	113	23	as	as	ADP
ijtc-501	113	24	the	the	DET
ijtc-501	113	25	orderly	orderly	ADJ
ijtc-501	113	26	administration	administration	NOUN
ijtc-501	113	27	of	of	ADP
ijtc-501	113	28	the	the	DET
ijtc-501	113	29	audit	audit	NOUN
ijtc-501	113	30	.	.	PUNCT
ijtc-501	114	1	tax	tax	NOUN
ijtc-501	114	2	audit	audit	NOUN
ijtc-501	114	3	are	be	AUX
ijtc-501	114	4	also	also	ADV
ijtc-501	114	5	carried	carry	VERB
ijtc-501	114	6	out	out	ADP
ijtc-501	114	7	by	by	ADP
ijtc-501	114	8	functional	functional	ADJ
ijtc-501	114	9	auditors	auditor	NOUN
ijtc-501	114	10	who	who	PRON
ijtc-501	114	11	are	be	AUX
ijtc-501	114	12	professional	professional	ADJ
ijtc-501	114	13	,	,	PUNCT
ijtc-501	114	14	have	have	VERB
ijtc-501	114	15	high	high	ADJ
ijtc-501	114	16	integrity	integrity	NOUN
ijtc-501	114	17	,	,	PUNCT
ijtc-501	114	18	independent	independent	ADJ
ijtc-501	114	19	,	,	PUNCT
ijtc-501	114	20	carry	carry	VERB
ijtc-501	114	21	out	out	ADP
ijtc-501	114	22	an	an	DET
ijtc-501	114	23	audit	audit	NOUN
ijtc-501	114	24	carefully	carefully	ADV
ijtc-501	114	25	while	while	SCONJ
ijtc-501	114	26	still	still	ADV
ijtc-501	114	27	paying	pay	VERB
ijtc-501	114	28	attention	attention	NOUN
ijtc-501	114	29	to	to	ADP
ijtc-501	114	30	applicable	applicable	ADJ
ijtc-501	114	31	professional	professional	ADJ
ijtc-501	114	32	and	and	CCONJ
ijtc-501	114	33	moral	moral	ADJ
ijtc-501	114	34	norms	norm	NOUN
ijtc-501	114	35	and	and	CCONJ
ijtc-501	114	36	experience	experience	NOUN
ijtc-501	114	37	in	in	ADP
ijtc-501	114	38	making	make	VERB
ijtc-501	114	39	audit	audit	NOUN
ijtc-501	114	40	working	work	VERB
ijtc-501	114	41	papers	paper	NOUN
ijtc-501	114	42	(	(	PUNCT
ijtc-501	114	43	kkp	kkp	PROPN
ijtc-501	114	44	)	)	PUNCT
ijtc-501	114	45	.	.	PUNCT
ijtc-501	115	1	kkp	kkp	PROPN
ijtc-501	115	2	has	have	VERB
ijtc-501	115	3	a	a	DET
ijtc-501	115	4	very	very	ADV
ijtc-501	115	5	important	important	ADJ
ijtc-501	115	6	role	role	NOUN
ijtc-501	115	7	in	in	ADP
ijtc-501	115	8	documenting	document	VERB
ijtc-501	115	9	the	the	DET
ijtc-501	115	10	implementation	implementation	NOUN
ijtc-501	115	11	and	and	CCONJ
ijtc-501	115	12	results	result	NOUN
ijtc-501	115	13	of	of	ADP
ijtc-501	115	14	the	the	DET
ijtc-501	115	15	audit	audit	NOUN
ijtc-501	115	16	and	and	CCONJ
ijtc-501	115	17	also	also	ADV
ijtc-501	115	18	useful	useful	ADJ
ijtc-501	115	19	for	for	ADP
ijtc-501	115	20	subsequent	subsequent	ADJ
ijtc-501	115	21	audit	audit	NOUN
ijtc-501	115	22	.	.	PUNCT
ijtc-501	116	1	thus	thus	ADV
ijtc-501	116	2	,	,	PUNCT
ijtc-501	116	3	the	the	DET
ijtc-501	116	4	implementation	implementation	NOUN
ijtc-501	116	5	of	of	ADP
ijtc-501	116	6	the	the	DET
ijtc-501	116	7	audit	audit	NOUN
ijtc-501	116	8	carried	carry	VERB
ijtc-501	116	9	out	out	ADP
ijtc-501	116	10	by	by	ADP
ijtc-501	116	11	the	the	DET
ijtc-501	116	12	functional	functional	ADJ
ijtc-501	116	13	auditor	auditor	NOUN
ijtc-501	116	14	of	of	ADP
ijtc-501	116	15	the	the	DET
ijtc-501	116	16	lto	lto	PROPN
ijtc-501	116	17	4	4	NUM
ijtc-501	116	18	has	have	AUX
ijtc-501	116	19	fulfilled	fulfil	VERB
ijtc-501	116	20	the	the	DET
ijtc-501	116	21	basic	basic	ADJ
ijtc-501	116	22	concepts	concept	NOUN
ijtc-501	116	23	in	in	ADP
ijtc-501	116	24	the	the	DET
ijtc-501	116	25	audit	audit	NOUN
ijtc-501	116	26	(	(	PUNCT
ijtc-501	116	27	duan	duan	PROPN
ijtc-501	116	28	et	et	PROPN
ijtc-501	116	29	al	al	PROPN
ijtc-501	116	30	.	.	PROPN
ijtc-501	116	31	,	,	PUNCT
ijtc-501	116	32	2021	2021	NUM
ijtc-501	116	33	;	;	PUNCT
ijtc-501	116	34	goldman	goldman	PROPN
ijtc-501	116	35	et	et	PROPN
ijtc-501	116	36	al	al	PROPN
ijtc-501	116	37	.	.	PROPN
ijtc-501	116	38	,	,	PUNCT
ijtc-501	116	39	2022	2022	NUM
ijtc-501	116	40	)	)	PUNCT
ijtc-501	116	41	.	.	PUNCT
ijtc-501	117	1	the	the	DET
ijtc-501	117	2	effectiveness	effectiveness	NOUN
ijtc-501	117	3	of	of	ADP
ijtc-501	117	4	tax	tax	NOUN
ijtc-501	117	5	audit	audit	NOUN
ijtc-501	117	6	as	as	ADP
ijtc-501	117	7	a	a	DET
ijtc-501	117	8	self	self	NOUN
ijtc-501	117	9	assessment	assessment	NOUN
ijtc-501	117	10	system	system	NOUN
ijtc-501	117	11	supervision	supervision	NOUN
ijtc-501	117	12	measures	measure	NOUN
ijtc-501	117	13	and	and	CCONJ
ijtc-501	117	14	tax	tax	NOUN
ijtc-501	117	15	revenue	revenue	NOUN
ijtc-501	117	16	support	support	NOUN
ijtc-501	117	17	(	(	PUNCT
ijtc-501	117	18	study	study	VERB
ijtc-501	117	19	at	at	ADP
ijtc-501	117	20	the	the	DET
ijtc-501	117	21	large	large	ADJ
ijtc-501	117	22	tax	tax	NOUN
ijtc-501	117	23	office	office	NOUN
ijtc-501	117	24	4	4	NUM
ijtc-501	117	25	)	)	PUNCT
ijtc-501	117	26	.	.	PUNCT
ijtc-501	118	1	wahyudin	wahyudin	VERB
ijtc-501	118	2	,	,	PUNCT
ijtc-501	118	3	tyas	tyas	PROPN
ijtc-501	118	4	,	,	PUNCT
ijtc-501	118	5	atmojo	atmojo	ADV
ijtc-501	118	6	,	,	PUNCT
ijtc-501	118	7	andrayanti	andrayanti	NOUN
ijtc-501	118	8	,	,	PUNCT
ijtc-501	118	9	and	and	CCONJ
ijtc-501	118	10	juliana	juliana	PROPN
ijtc-501	118	11	265	265	NUM
ijtc-501	118	12	|	|	ADV
ijtc-501	118	13	ilomata	ilomata	PROPN
ijtc-501	118	14	international	international	ADJ
ijtc-501	118	15	journal	journal	NOUN
ijtc-501	118	16	of	of	ADP
ijtc-501	118	17	tax	tax	PROPN
ijtc-501	118	18	&	&	CCONJ
ijtc-501	118	19	accounting	account	VERB
ijtc-501	118	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-501	118	21	support	support	NOUN
ijtc-501	118	22	from	from	ADP
ijtc-501	118	23	the	the	DET
ijtc-501	118	24	leader	leader	NOUN
ijtc-501	118	25	and	and	CCONJ
ijtc-501	118	26	co	co	NOUN
ijtc-501	118	27	-	-	NOUN
ijtc-501	118	28	workers	worker	NOUN
ijtc-501	118	29	is	be	AUX
ijtc-501	118	30	also	also	ADV
ijtc-501	118	31	provided	provide	VERB
ijtc-501	118	32	and	and	CCONJ
ijtc-501	118	33	goes	go	VERB
ijtc-501	118	34	well	well	ADV
ijtc-501	118	35	starting	start	VERB
ijtc-501	118	36	from	from	ADP
ijtc-501	118	37	the	the	DET
ijtc-501	118	38	preparation	preparation	NOUN
ijtc-501	118	39	,	,	PUNCT
ijtc-501	118	40	implementation	implementation	NOUN
ijtc-501	118	41	to	to	ADP
ijtc-501	118	42	reporting	report	VERB
ijtc-501	118	43	stages	stage	NOUN
ijtc-501	118	44	,	,	PUNCT
ijtc-501	118	45	so	so	SCONJ
ijtc-501	118	46	that	that	SCONJ
ijtc-501	118	47	the	the	DET
ijtc-501	118	48	results	result	NOUN
ijtc-501	118	49	of	of	ADP
ijtc-501	118	50	the	the	DET
ijtc-501	118	51	audit	audit	NOUN
ijtc-501	118	52	can	can	AUX
ijtc-501	118	53	be	be	AUX
ijtc-501	118	54	accounted	account	VERB
ijtc-501	118	55	for	for	ADP
ijtc-501	118	56	and	and	CCONJ
ijtc-501	118	57	are	be	AUX
ijtc-501	118	58	of	of	ADP
ijtc-501	118	59	high	high	ADJ
ijtc-501	118	60	quality	quality	NOUN
ijtc-501	118	61	.	.	PUNCT
ijtc-501	119	1	this	this	PRON
ijtc-501	119	2	shows	show	VERB
ijtc-501	119	3	that	that	SCONJ
ijtc-501	119	4	the	the	DET
ijtc-501	119	5	existing	exist	VERB
ijtc-501	119	6	organizational	organizational	ADJ
ijtc-501	119	7	structure	structure	NOUN
ijtc-501	119	8	strongly	strongly	ADV
ijtc-501	119	9	supports	support	VERB
ijtc-501	119	10	the	the	DET
ijtc-501	119	11	implementation	implementation	NOUN
ijtc-501	119	12	of	of	ADP
ijtc-501	119	13	an	an	DET
ijtc-501	119	14	effective	effective	ADJ
ijtc-501	119	15	tax	tax	NOUN
ijtc-501	119	16	audit	audit	NOUN
ijtc-501	119	17	.	.	PUNCT
ijtc-501	120	1	the	the	DET
ijtc-501	120	2	implementation	implementation	NOUN
ijtc-501	120	3	of	of	ADP
ijtc-501	120	4	tax	tax	NOUN
ijtc-501	120	5	audits	audits	NOUN
ijtc-501	120	6	is	be	AUX
ijtc-501	120	7	still	still	ADV
ijtc-501	120	8	carried	carry	VERB
ijtc-501	120	9	out	out	ADP
ijtc-501	120	10	optimally	optimally	ADV
ijtc-501	120	11	even	even	ADV
ijtc-501	120	12	though	though	SCONJ
ijtc-501	120	13	the	the	DET
ijtc-501	120	14	number	number	NOUN
ijtc-501	120	15	of	of	ADP
ijtc-501	120	16	auditors	auditor	NOUN
ijtc-501	120	17	is	be	AUX
ijtc-501	120	18	limited	limit	VERB
ijtc-501	120	19	at	at	ADP
ijtc-501	120	20	certain	certain	ADJ
ijtc-501	120	21	times	time	NOUN
ijtc-501	120	22	,	,	PUNCT
ijtc-501	120	23	especially	especially	ADV
ijtc-501	120	24	when	when	SCONJ
ijtc-501	120	25	the	the	DET
ijtc-501	120	26	audit	audit	NOUN
ijtc-501	120	27	orders	order	NOUN
ijtc-501	120	28	(	(	PUNCT
ijtc-501	120	29	sp2	sp2	NOUN
ijtc-501	120	30	)	)	PUNCT
ijtc-501	120	31	are	be	AUX
ijtc-501	120	32	issued	issue	VERB
ijtc-501	120	33	simultaneously	simultaneously	ADV
ijtc-501	120	34	.	.	PUNCT
ijtc-501	121	1	the	the	DET
ijtc-501	121	2	required	require	VERB
ijtc-501	121	3	data	datum	NOUN
ijtc-501	121	4	can	can	AUX
ijtc-501	121	5	be	be	AUX
ijtc-501	121	6	obtained	obtain	VERB
ijtc-501	121	7	easily	easily	ADV
ijtc-501	121	8	because	because	SCONJ
ijtc-501	121	9	it	it	PRON
ijtc-501	121	10	is	be	AUX
ijtc-501	121	11	supported	support	VERB
ijtc-501	121	12	by	by	ADP
ijtc-501	121	13	very	very	ADV
ijtc-501	121	14	cooperative	cooperative	ADJ
ijtc-501	121	15	taxpayers	taxpayer	NOUN
ijtc-501	121	16	.	.	PUNCT
ijtc-501	122	1	thus	thus	ADV
ijtc-501	122	2	,	,	PUNCT
ijtc-501	122	3	the	the	DET
ijtc-501	122	4	effectiveness	effectiveness	NOUN
ijtc-501	122	5	of	of	ADP
ijtc-501	122	6	the	the	DET
ijtc-501	122	7	tax	tax	NOUN
ijtc-501	122	8	audit	audit	NOUN
ijtc-501	122	9	carried	carry	VERB
ijtc-501	122	10	out	out	ADP
ijtc-501	122	11	by	by	ADP
ijtc-501	122	12	the	the	DET
ijtc-501	122	13	auditors	auditor	NOUN
ijtc-501	122	14	of	of	ADP
ijtc-501	122	15	the	the	DET
ijtc-501	122	16	lto	lto	PROPN
ijtc-501	122	17	4	4	NUM
ijtc-501	122	18	has	have	AUX
ijtc-501	122	19	been	be	AUX
ijtc-501	122	20	achieved	achieve	VERB
ijtc-501	122	21	with	with	ADP
ijtc-501	122	22	the	the	DET
ijtc-501	122	23	fulfillment	fulfillment	NOUN
ijtc-501	122	24	of	of	ADP
ijtc-501	122	25	the	the	DET
ijtc-501	122	26	approaches	approach	NOUN
ijtc-501	122	27	used	use	VERB
ijtc-501	122	28	(	(	PUNCT
ijtc-501	122	29	cunningham	cunningham	PROPN
ijtc-501	122	30	,	,	PUNCT
ijtc-501	122	31	2010	2010	NUM
ijtc-501	122	32	)	)	PUNCT
ijtc-501	122	33	.	.	PUNCT
ijtc-501	123	1	the	the	DET
ijtc-501	123	2	implementation	implementation	NOUN
ijtc-501	123	3	of	of	ADP
ijtc-501	123	4	the	the	DET
ijtc-501	123	5	audit	audit	NOUN
ijtc-501	123	6	is	be	AUX
ijtc-501	123	7	also	also	ADV
ijtc-501	123	8	required	require	VERB
ijtc-501	123	9	to	to	PART
ijtc-501	123	10	have	have	VERB
ijtc-501	123	11	an	an	DET
ijtc-501	123	12	effect	effect	NOUN
ijtc-501	123	13	as	as	ADP
ijtc-501	123	14	a	a	DET
ijtc-501	123	15	supporter	supporter	NOUN
ijtc-501	123	16	of	of	ADP
ijtc-501	123	17	tax	tax	NOUN
ijtc-501	123	18	revenue	revenue	NOUN
ijtc-501	123	19	.	.	PUNCT
ijtc-501	124	1	the	the	DET
ijtc-501	124	2	results	result	NOUN
ijtc-501	124	3	of	of	ADP
ijtc-501	124	4	the	the	DET
ijtc-501	124	5	tax	tax	NOUN
ijtc-501	124	6	audit	audit	NOUN
ijtc-501	124	7	are	be	AUX
ijtc-501	124	8	expected	expect	VERB
ijtc-501	124	9	to	to	PART
ijtc-501	124	10	provide	provide	VERB
ijtc-501	124	11	a	a	DET
ijtc-501	124	12	significant	significant	ADJ
ijtc-501	124	13	contribution	contribution	NOUN
ijtc-501	124	14	to	to	ADP
ijtc-501	124	15	tax	tax	NOUN
ijtc-501	124	16	revenue	revenue	NOUN
ijtc-501	124	17	increase	increase	NOUN
ijtc-501	124	18	with	with	ADP
ijtc-501	124	19	a	a	DET
ijtc-501	124	20	positive	positive	ADJ
ijtc-501	124	21	correction	correction	NOUN
ijtc-501	124	22	of	of	ADP
ijtc-501	124	23	the	the	DET
ijtc-501	124	24	tax	tax	NOUN
ijtc-501	124	25	return	return	NOUN
ijtc-501	124	26	reported	report	VERB
ijtc-501	124	27	by	by	ADP
ijtc-501	124	28	the	the	DET
ijtc-501	124	29	taxpayer	taxpayer	NOUN
ijtc-501	124	30	.	.	PUNCT
ijtc-501	125	1	for	for	ADP
ijtc-501	125	2	the	the	DET
ijtc-501	125	3	tax	tax	NOUN
ijtc-501	125	4	service	service	NOUN
ijtc-501	125	5	office	office	NOUN
ijtc-501	125	6	,	,	PUNCT
ijtc-501	125	7	tax	tax	NOUN
ijtc-501	125	8	receipts	receipt	NOUN
ijtc-501	125	9	of	of	ADP
ijtc-501	125	10	whatever	whatever	DET
ijtc-501	125	11	type	type	NOUN
ijtc-501	125	12	,	,	PUNCT
ijtc-501	125	13	it	it	PRON
ijtc-501	125	14	be	be	VERB
ijtc-501	125	15	income	income	NOUN
ijtc-501	125	16	tax	tax	NOUN
ijtc-501	125	17	,	,	PUNCT
ijtc-501	125	18	value	value	NOUN
ijtc-501	125	19	added	add	VERB
ijtc-501	125	20	tax	tax	NOUN
ijtc-501	125	21	,	,	PUNCT
ijtc-501	125	22	and	and	CCONJ
ijtc-501	125	23	other	other	ADJ
ijtc-501	125	24	types	type	NOUN
ijtc-501	125	25	of	of	ADP
ijtc-501	125	26	taxes	taxis	NOUN
ijtc-501	125	27	.	.	PUNCT
ijtc-501	126	1	from	from	ADP
ijtc-501	126	2	the	the	DET
ijtc-501	126	3	interviews	interview	NOUN
ijtc-501	126	4	with	with	ADP
ijtc-501	126	5	informants	informant	NOUN
ijtc-501	126	6	,	,	PUNCT
ijtc-501	126	7	the	the	DET
ijtc-501	126	8	authors	author	NOUN
ijtc-501	126	9	obtained	obtain	VERB
ijtc-501	126	10	information	information	NOUN
ijtc-501	126	11	that	that	SCONJ
ijtc-501	126	12	the	the	DET
ijtc-501	126	13	tax	tax	NOUN
ijtc-501	126	14	audit	audit	NOUN
ijtc-501	126	15	indirectly	indirectly	ADV
ijtc-501	126	16	affects	affect	VERB
ijtc-501	126	17	the	the	DET
ijtc-501	126	18	tax	tax	NOUN
ijtc-501	126	19	revenue	revenue	NOUN
ijtc-501	126	20	of	of	ADP
ijtc-501	126	21	the	the	DET
ijtc-501	126	22	lto	lto	PROPN
ijtc-501	126	23	4	4	NUM
ijtc-501	126	24	,	,	PUNCT
ijtc-501	126	25	although	although	SCONJ
ijtc-501	126	26	it	it	PRON
ijtc-501	126	27	is	be	AUX
ijtc-501	126	28	not	not	PART
ijtc-501	126	29	too	too	ADV
ijtc-501	126	30	significant	significant	ADJ
ijtc-501	126	31	.	.	PUNCT
ijtc-501	127	1	taxpayer	taxpayer	NOUN
ijtc-501	127	2	deposits	deposit	NOUN
ijtc-501	127	3	increase	increase	VERB
ijtc-501	127	4	after	after	SCONJ
ijtc-501	127	5	the	the	DET
ijtc-501	127	6	audit	audit	NOUN
ijtc-501	127	7	is	be	AUX
ijtc-501	127	8	carried	carry	VERB
ijtc-501	127	9	out	out	ADP
ijtc-501	127	10	.	.	PUNCT
ijtc-501	128	1	this	this	PRON
ijtc-501	128	2	is	be	AUX
ijtc-501	128	3	evidenced	evidence	VERB
ijtc-501	128	4	that	that	SCONJ
ijtc-501	128	5	the	the	DET
ijtc-501	128	6	results	result	NOUN
ijtc-501	128	7	of	of	ADP
ijtc-501	128	8	tax	tax	NOUN
ijtc-501	128	9	audits	audits	NOUN
ijtc-501	128	10	always	always	ADV
ijtc-501	128	11	reach	reach	VERB
ijtc-501	128	12	the	the	DET
ijtc-501	128	13	target	target	NOUN
ijtc-501	128	14	in	in	ADP
ijtc-501	128	15	2020	2020	NUM
ijtc-501	128	16	.	.	PUNCT
ijtc-501	129	1	the	the	DET
ijtc-501	129	2	following	follow	VERB
ijtc-501	129	3	table	table	NOUN
ijtc-501	129	4	shows	show	VERB
ijtc-501	129	5	the	the	DET
ijtc-501	129	6	value	value	NOUN
ijtc-501	129	7	of	of	ADP
ijtc-501	129	8	receipts	receipt	NOUN
ijtc-501	129	9	obtained	obtain	VERB
ijtc-501	129	10	from	from	ADP
ijtc-501	129	11	the	the	DET
ijtc-501	129	12	results	result	NOUN
ijtc-501	129	13	of	of	ADP
ijtc-501	129	14	the	the	DET
ijtc-501	129	15	examination	examination	NOUN
ijtc-501	129	16	of	of	ADP
ijtc-501	129	17	the	the	DET
ijtc-501	129	18	lto	lto	PROPN
ijtc-501	129	19	4	4	NUM
ijtc-501	129	20	:	:	PUNCT
ijtc-501	129	21	tabel	tabel	NOUN
ijtc-501	129	22	5	5	NUM
ijtc-501	129	23	total	total	NOUN
ijtc-501	129	24	revenue	revenue	NOUN
ijtc-501	129	25	from	from	ADP
ijtc-501	129	26	tax	tax	NOUN
ijtc-501	129	27	audit	audit	NOUN
ijtc-501	129	28	year	year	NOUN
ijtc-501	129	29	total	total	ADJ
ijtc-501	129	30	revenue	revenue	NOUN
ijtc-501	129	31	2018	2018	NUM
ijtc-501	129	32	idr	idr	PROPN
ijtc-501	129	33	3,396,151,466,589	3,396,151,466,589	PROPN
ijtc-501	129	34	2019	2019	NUM
ijtc-501	129	35	idr	idr	PROPN
ijtc-501	129	36	2,426,721,300,729	2,426,721,300,729	PROPN
ijtc-501	129	37	2020	2020	NUM
ijtc-501	129	38	idr	idr	PROPN
ijtc-501	129	39	2,304,201,829,295	2,304,201,829,295	NUM
ijtc-501	129	40	source	source	NOUN
ijtc-501	129	41	:	:	PUNCT
ijtc-501	129	42	lto	lto	PROPN
ijtc-501	129	43	4	4	NUM
ijtc-501	129	44	,	,	PUNCT
ijtc-501	129	45	2020	2020	NUM
ijtc-501	129	46	from	from	ADP
ijtc-501	129	47	the	the	DET
ijtc-501	129	48	description	description	NOUN
ijtc-501	129	49	above	above	ADV
ijtc-501	129	50	,	,	PUNCT
ijtc-501	129	51	it	it	PRON
ijtc-501	129	52	can	can	AUX
ijtc-501	129	53	be	be	AUX
ijtc-501	129	54	seen	see	VERB
ijtc-501	129	55	that	that	SCONJ
ijtc-501	129	56	the	the	DET
ijtc-501	129	57	implementation	implementation	NOUN
ijtc-501	129	58	of	of	ADP
ijtc-501	129	59	the	the	DET
ijtc-501	129	60	tax	tax	NOUN
ijtc-501	129	61	audit	audit	NOUN
ijtc-501	129	62	is	be	AUX
ijtc-501	129	63	considered	consider	VERB
ijtc-501	129	64	quite	quite	ADV
ijtc-501	129	65	effective	effective	ADJ
ijtc-501	129	66	as	as	ADP
ijtc-501	129	67	an	an	DET
ijtc-501	129	68	act	act	NOUN
ijtc-501	129	69	of	of	ADP
ijtc-501	129	70	monitoring	monitor	VERB
ijtc-501	129	71	the	the	DET
ijtc-501	129	72	self	self	NOUN
ijtc-501	129	73	-	-	PUNCT
ijtc-501	129	74	assessment	assessment	NOUN
ijtc-501	129	75	system	system	NOUN
ijtc-501	129	76	but	but	CCONJ
ijtc-501	129	77	is	be	AUX
ijtc-501	129	78	not	not	PART
ijtc-501	129	79	effective	effective	ADJ
ijtc-501	129	80	enough	enough	ADV
ijtc-501	129	81	if	if	SCONJ
ijtc-501	129	82	it	it	PRON
ijtc-501	129	83	is	be	AUX
ijtc-501	129	84	associated	associate	VERB
ijtc-501	129	85	with	with	ADP
ijtc-501	129	86	supporting	support	VERB
ijtc-501	129	87	tax	tax	NOUN
ijtc-501	129	88	revenues	revenue	NOUN
ijtc-501	129	89	.	.	PUNCT
ijtc-501	130	1	tax	tax	NOUN
ijtc-501	130	2	revenues	revenue	NOUN
ijtc-501	130	3	at	at	ADP
ijtc-501	130	4	the	the	DET
ijtc-501	130	5	tax	tax	NOUN
ijtc-501	130	6	service	service	NOUN
ijtc-501	130	7	office	office	NOUN
ijtc-501	130	8	will	will	AUX
ijtc-501	130	9	increase	increase	VERB
ijtc-501	130	10	along	along	ADV
ijtc-501	130	11	with	with	ADP
ijtc-501	130	12	the	the	DET
ijtc-501	130	13	growth	growth	NOUN
ijtc-501	130	14	of	of	ADP
ijtc-501	130	15	taxpayer	taxpayer	NOUN
ijtc-501	130	16	compliance	compliance	NOUN
ijtc-501	130	17	as	as	ADP
ijtc-501	130	18	a	a	DET
ijtc-501	130	19	result	result	NOUN
ijtc-501	130	20	of	of	ADP
ijtc-501	130	21	the	the	DET
ijtc-501	130	22	implementation	implementation	NOUN
ijtc-501	130	23	of	of	ADP
ijtc-501	130	24	tax	tax	NOUN
ijtc-501	130	25	audits	audits	NOUN
ijtc-501	130	26	as	as	ADP
ijtc-501	130	27	an	an	DET
ijtc-501	130	28	effort	effort	NOUN
ijtc-501	130	29	to	to	PART
ijtc-501	130	30	monitor	monitor	VERB
ijtc-501	130	31	the	the	DET
ijtc-501	130	32	self	self	NOUN
ijtc-501	130	33	-	-	PUNCT
ijtc-501	130	34	assessment	assessment	NOUN
ijtc-501	130	35	system	system	NOUN
ijtc-501	130	36	(	(	PUNCT
ijtc-501	130	37	salip	salip	NOUN
ijtc-501	130	38	and	and	CCONJ
ijtc-501	130	39	wato	wato	NOUN
ijtc-501	130	40	,	,	PUNCT
ijtc-501	130	41	2016	2016	NUM
ijtc-501	130	42	)	)	PUNCT
ijtc-501	130	43	.	.	PUNCT
ijtc-501	131	1	b.	b.	PROPN
ijtc-501	131	2	obstacle	obstacle	PROPN
ijtc-501	131	3	factor	factor	NOUN
ijtc-501	131	4	from	from	ADP
ijtc-501	131	5	the	the	DET
ijtc-501	131	6	results	result	NOUN
ijtc-501	131	7	of	of	ADP
ijtc-501	131	8	interviews	interview	NOUN
ijtc-501	131	9	with	with	ADP
ijtc-501	131	10	informants	informant	NOUN
ijtc-501	131	11	,	,	PUNCT
ijtc-501	131	12	that	that	SCONJ
ijtc-501	131	13	the	the	DET
ijtc-501	131	14	inhibiting	inhibit	VERB
ijtc-501	131	15	factor	factor	NOUN
ijtc-501	131	16	faced	face	VERB
ijtc-501	131	17	in	in	ADP
ijtc-501	131	18	conducting	conduct	VERB
ijtc-501	131	19	tax	tax	NOUN
ijtc-501	131	20	audits	audits	NOUN
ijtc-501	131	21	was	be	AUX
ijtc-501	131	22	the	the	DET
ijtc-501	131	23	slow	slow	ADJ
ijtc-501	131	24	processing	processing	NOUN
ijtc-501	131	25	of	of	ADP
ijtc-501	131	26	taxpayer	taxpayer	NOUN
ijtc-501	131	27	data	datum	NOUN
ijtc-501	131	28	due	due	ADP
ijtc-501	131	29	to	to	ADP
ijtc-501	131	30	the	the	DET
ijtc-501	131	31	large	large	ADJ
ijtc-501	131	32	amount	amount	NOUN
ijtc-501	131	33	of	of	ADP
ijtc-501	131	34	data	datum	NOUN
ijtc-501	131	35	that	that	PRON
ijtc-501	131	36	had	have	VERB
ijtc-501	131	37	to	to	PART
ijtc-501	131	38	be	be	AUX
ijtc-501	131	39	analysed	analyse	VERB
ijtc-501	131	40	with	with	ADP
ijtc-501	131	41	limited	limited	ADJ
ijtc-501	131	42	facilities	facility	NOUN
ijtc-501	131	43	and	and	CCONJ
ijtc-501	131	44	infrastructure	infrastructure	NOUN
ijtc-501	131	45	,	,	PUNCT
ijtc-501	131	46	especially	especially	ADV
ijtc-501	131	47	the	the	DET
ijtc-501	131	48	limited	limited	ADJ
ijtc-501	131	49	ability	ability	NOUN
ijtc-501	131	50	of	of	ADP
ijtc-501	131	51	computers	computer	NOUN
ijtc-501	131	52	to	to	PART
ijtc-501	131	53	process	process	VERB
ijtc-501	131	54	and	and	CCONJ
ijtc-501	131	55	analyse	analyse	VERB
ijtc-501	131	56	large	large	ADJ
ijtc-501	131	57	amounts	amount	NOUN
ijtc-501	131	58	of	of	ADP
ijtc-501	131	59	big	big	ADJ
ijtc-501	131	60	data	datum	NOUN
ijtc-501	131	61	.	.	PUNCT
ijtc-501	132	1	considering	consider	VERB
ijtc-501	132	2	that	that	SCONJ
ijtc-501	132	3	the	the	DET
ijtc-501	132	4	corporate	corporate	ADJ
ijtc-501	132	5	taxpayers	taxpayer	NOUN
ijtc-501	132	6	registered	register	VERB
ijtc-501	132	7	at	at	ADP
ijtc-501	132	8	lto	lto	PROPN
ijtc-501	132	9	4	4	NUM
ijtc-501	132	10	are	be	AUX
ijtc-501	132	11	large	large	ADJ
ijtc-501	132	12	companies	company	NOUN
ijtc-501	132	13	with	with	ADP
ijtc-501	132	14	a	a	DET
ijtc-501	132	15	fairly	fairly	ADV
ijtc-501	132	16	broad	broad	ADJ
ijtc-501	132	17	business	business	NOUN
ijtc-501	132	18	scale	scale	NOUN
ijtc-501	132	19	and	and	CCONJ
ijtc-501	132	20	have	have	VERB
ijtc-501	132	21	branches	branch	NOUN
ijtc-501	132	22	or	or	CCONJ
ijtc-501	132	23	subsidiaries	subsidiary	NOUN
ijtc-501	132	24	spread	spread	VERB
ijtc-501	132	25	throughout	throughout	ADP
ijtc-501	132	26	indonesia	indonesia	PROPN
ijtc-501	132	27	,	,	PUNCT
ijtc-501	132	28	this	this	PRON
ijtc-501	132	29	results	result	NOUN
ijtc-501	132	30	in	in	ADP
ijtc-501	132	31	field	field	NOUN
ijtc-501	132	32	inspections	inspection	NOUN
ijtc-501	132	33	not	not	PART
ijtc-501	132	34	being	be	AUX
ijtc-501	132	35	able	able	ADJ
ijtc-501	132	36	to	to	PART
ijtc-501	132	37	reach	reach	VERB
ijtc-501	132	38	all	all	DET
ijtc-501	132	39	locations	location	NOUN
ijtc-501	132	40	where	where	SCONJ
ijtc-501	132	41	the	the	DET
ijtc-501	132	42	branch	branch	NOUN
ijtc-501	132	43	or	or	CCONJ
ijtc-501	132	44	subsidiary	subsidiary	NOUN
ijtc-501	132	45	is	be	AUX
ijtc-501	132	46	located	locate	VERB
ijtc-501	132	47	.	.	PUNCT
ijtc-501	132	48	.	.	PUNCT
ijtc-501	133	1	the	the	DET
ijtc-501	133	2	limited	limited	ADJ
ijtc-501	133	3	supporting	support	VERB
ijtc-501	133	4	data	datum	NOUN
ijtc-501	133	5	possessed	possess	VERB
ijtc-501	133	6	is	be	AUX
ijtc-501	133	7	also	also	ADV
ijtc-501	133	8	a	a	DET
ijtc-501	133	9	factor	factor	NOUN
ijtc-501	133	10	that	that	PRON
ijtc-501	133	11	hinders	hinder	VERB
ijtc-501	133	12	the	the	DET
ijtc-501	133	13	implementation	implementation	NOUN
ijtc-501	133	14	of	of	ADP
ijtc-501	133	15	the	the	DET
ijtc-501	133	16	tax	tax	NOUN
ijtc-501	133	17	audit	audit	NOUN
ijtc-501	133	18	because	because	SCONJ
ijtc-501	133	19	it	it	PRON
ijtc-501	133	20	requires	require	VERB
ijtc-501	133	21	careful	careful	ADJ
ijtc-501	133	22	analysis	analysis	NOUN
ijtc-501	133	23	in	in	ADP
ijtc-501	133	24	order	order	NOUN
ijtc-501	133	25	to	to	PART
ijtc-501	133	26	obtain	obtain	VERB
ijtc-501	133	27	strong	strong	ADJ
ijtc-501	133	28	of	of	ADP
ijtc-501	133	29	tax	tax	NOUN
ijtc-501	133	30	audit	audit	NOUN
ijtc-501	133	31	results	result	NOUN
ijtc-501	133	32	.	.	PUNCT
ijtc-501	134	1	meanwhile	meanwhile	ADV
ijtc-501	134	2	,	,	PUNCT
ijtc-501	134	3	the	the	DET
ijtc-501	134	4	obstacles	obstacle	NOUN
ijtc-501	134	5	felt	feel	VERB
ijtc-501	134	6	by	by	ADP
ijtc-501	134	7	tax	tax	NOUN
ijtc-501	134	8	auditor	auditor	NOUN
ijtc-501	134	9	are	be	AUX
ijtc-501	134	10	more	more	ADJ
ijtc-501	134	11	than	than	ADP
ijtc-501	134	12	uncomfortable	uncomfortable	ADJ
ijtc-501	134	13	feelings	feeling	NOUN
ijtc-501	134	14	the	the	DET
ijtc-501	134	15	effectiveness	effectiveness	NOUN
ijtc-501	134	16	of	of	ADP
ijtc-501	134	17	tax	tax	NOUN
ijtc-501	134	18	audit	audit	NOUN
ijtc-501	134	19	as	as	ADP
ijtc-501	134	20	a	a	DET
ijtc-501	134	21	self	self	NOUN
ijtc-501	134	22	assessment	assessment	NOUN
ijtc-501	134	23	system	system	NOUN
ijtc-501	134	24	supervision	supervision	NOUN
ijtc-501	134	25	measures	measure	NOUN
ijtc-501	134	26	and	and	CCONJ
ijtc-501	134	27	tax	tax	NOUN
ijtc-501	134	28	revenue	revenue	NOUN
ijtc-501	134	29	support	support	NOUN
ijtc-501	134	30	(	(	PUNCT
ijtc-501	134	31	study	study	VERB
ijtc-501	134	32	at	at	ADP
ijtc-501	134	33	the	the	DET
ijtc-501	134	34	large	large	ADJ
ijtc-501	134	35	tax	tax	NOUN
ijtc-501	134	36	office	office	NOUN
ijtc-501	134	37	4	4	NUM
ijtc-501	134	38	)	)	PUNCT
ijtc-501	134	39	.	.	PUNCT
ijtc-501	135	1	wahyudin	wahyudin	VERB
ijtc-501	135	2	,	,	PUNCT
ijtc-501	135	3	tyas	tyas	PROPN
ijtc-501	135	4	,	,	PUNCT
ijtc-501	135	5	atmojo	atmojo	ADV
ijtc-501	135	6	,	,	PUNCT
ijtc-501	135	7	andrayanti	andrayanti	NOUN
ijtc-501	135	8	,	,	PUNCT
ijtc-501	135	9	and	and	CCONJ
ijtc-501	135	10	juliana	juliana	PROPN
ijtc-501	135	11	266	266	NUM
ijtc-501	135	12	|	|	ADV
ijtc-501	135	13	ilomata	ilomata	PROPN
ijtc-501	135	14	international	international	ADJ
ijtc-501	135	15	journal	journal	NOUN
ijtc-501	135	16	of	of	ADP
ijtc-501	135	17	tax	tax	PROPN
ijtc-501	135	18	&	&	CCONJ
ijtc-501	135	19	accounting	accounting	PROPN
ijtc-501	135	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-501	135	21	caused	cause	VERB
ijtc-501	135	22	by	by	ADP
ijtc-501	135	23	mutations	mutation	NOUN
ijtc-501	135	24	that	that	PRON
ijtc-501	135	25	require	require	VERB
ijtc-501	135	26	to	to	PART
ijtc-501	135	27	change	change	VERB
ijtc-501	135	28	places	place	NOUN
ijtc-501	135	29	of	of	ADP
ijtc-501	135	30	duty	duty	NOUN
ijtc-501	135	31	.	.	PUNCT
ijtc-501	136	1	this	this	DET
ijtc-501	136	2	mutations	mutation	NOUN
ijtc-501	136	3	can	can	AUX
ijtc-501	136	4	affect	affect	VERB
ijtc-501	136	5	the	the	DET
ijtc-501	136	6	psychology	psychology	NOUN
ijtc-501	136	7	of	of	ADP
ijtc-501	136	8	an	an	DET
ijtc-501	136	9	auditor	auditor	NOUN
ijtc-501	136	10	so	so	SCONJ
ijtc-501	136	11	that	that	SCONJ
ijtc-501	136	12	it	it	PRON
ijtc-501	136	13	is	be	AUX
ijtc-501	136	14	feared	fear	VERB
ijtc-501	136	15	that	that	SCONJ
ijtc-501	136	16	he	he	PRON
ijtc-501	136	17	will	will	AUX
ijtc-501	136	18	not	not	PART
ijtc-501	136	19	focus	focus	VERB
ijtc-501	136	20	on	on	ADP
ijtc-501	136	21	carrying	carry	VERB
ijtc-501	136	22	out	out	ADP
ijtc-501	136	23	his	his	PRON
ijtc-501	136	24	duties	duty	NOUN
ijtc-501	136	25	so	so	SCONJ
ijtc-501	136	26	that	that	SCONJ
ijtc-501	136	27	he	he	PRON
ijtc-501	136	28	can	can	AUX
ijtc-501	136	29	not	not	PART
ijtc-501	136	30	show	show	VERB
ijtc-501	136	31	good	good	ADJ
ijtc-501	136	32	work	work	NOUN
ijtc-501	136	33	performance	performance	NOUN
ijtc-501	136	34	.	.	PUNCT
ijtc-501	137	1	meanwhile	meanwhile	ADV
ijtc-501	137	2	,	,	PUNCT
ijtc-501	137	3	the	the	DET
ijtc-501	137	4	obstacles	obstacle	NOUN
ijtc-501	137	5	faced	face	VERB
ijtc-501	137	6	by	by	ADP
ijtc-501	137	7	taxpayers	taxpayer	NOUN
ijtc-501	137	8	are	be	AUX
ijtc-501	137	9	related	relate	VERB
ijtc-501	137	10	to	to	ADP
ijtc-501	137	11	the	the	DET
ijtc-501	137	12	search	search	NOUN
ijtc-501	137	13	for	for	ADP
ijtc-501	137	14	data	datum	NOUN
ijtc-501	137	15	needed	need	VERB
ijtc-501	137	16	by	by	ADP
ijtc-501	137	17	auditors	auditor	NOUN
ijtc-501	137	18	in	in	ADP
ijtc-501	137	19	tax	tax	NOUN
ijtc-501	137	20	audits	audits	NOUN
ijtc-501	137	21	because	because	SCONJ
ijtc-501	137	22	the	the	DET
ijtc-501	137	23	data	data	NOUN
ijtc-501	137	24	is	be	AUX
ijtc-501	137	25	old	old	ADJ
ijtc-501	137	26	and	and	CCONJ
ijtc-501	137	27	difficult	difficult	ADJ
ijtc-501	137	28	to	to	PART
ijtc-501	137	29	find	find	VERB
ijtc-501	137	30	quickly	quickly	ADV
ijtc-501	137	31	,	,	PUNCT
ijtc-501	137	32	especially	especially	ADV
ijtc-501	137	33	regarding	regard	VERB
ijtc-501	137	34	company	company	NOUN
ijtc-501	137	35	data	datum	NOUN
ijtc-501	137	36	in	in	ADP
ijtc-501	137	37	a	a	DET
ijtc-501	137	38	province	province	NOUN
ijtc-501	137	39	,	,	PUNCT
ijtc-501	137	40	employees	employee	NOUN
ijtc-501	137	41	who	who	PRON
ijtc-501	137	42	used	use	VERB
ijtc-501	137	43	to	to	PART
ijtc-501	137	44	handle	handle	VERB
ijtc-501	137	45	the	the	DET
ijtc-501	137	46	data	datum	NOUN
ijtc-501	137	47	have	have	AUX
ijtc-501	137	48	resigned	resign	VERB
ijtc-501	137	49	from	from	ADP
ijtc-501	137	50	the	the	DET
ijtc-501	137	51	company	company	NOUN
ijtc-501	137	52	.	.	PUNCT
ijtc-501	138	1	another	another	DET
ijtc-501	138	2	obstacle	obstacle	NOUN
ijtc-501	138	3	is	be	AUX
ijtc-501	138	4	the	the	DET
ijtc-501	138	5	difference	difference	NOUN
ijtc-501	138	6	in	in	ADP
ijtc-501	138	7	interpretation	interpretation	NOUN
ijtc-501	138	8	of	of	ADP
ijtc-501	138	9	the	the	DET
ijtc-501	138	10	provisions	provision	NOUN
ijtc-501	138	11	and	and	CCONJ
ijtc-501	138	12	regulations	regulation	NOUN
ijtc-501	138	13	of	of	ADP
ijtc-501	138	14	tax	tax	NOUN
ijtc-501	138	15	laws	law	NOUN
ijtc-501	138	16	between	between	ADP
ijtc-501	138	17	taxpayers	taxpayer	NOUN
ijtc-501	138	18	and	and	CCONJ
ijtc-501	138	19	the	the	DET
ijtc-501	138	20	auditors	auditor	NOUN
ijtc-501	138	21	,	,	PUNCT
ijtc-501	138	22	resulting	result	VERB
ijtc-501	138	23	in	in	ADP
ijtc-501	138	24	a	a	DET
ijtc-501	138	25	dispute	dispute	NOUN
ijtc-501	138	26	which	which	PRON
ijtc-501	138	27	leads	lead	VERB
ijtc-501	138	28	to	to	ADP
ijtc-501	138	29	the	the	DET
ijtc-501	138	30	submission	submission	NOUN
ijtc-501	138	31	of	of	ADP
ijtc-501	138	32	objections	objection	NOUN
ijtc-501	138	33	even	even	ADV
ijtc-501	138	34	to	to	ADP
ijtc-501	138	35	the	the	DET
ijtc-501	138	36	level	level	NOUN
ijtc-501	138	37	of	of	ADP
ijtc-501	138	38	appeal	appeal	NOUN
ijtc-501	138	39	by	by	ADP
ijtc-501	138	40	the	the	DET
ijtc-501	138	41	taxpayer	taxpayer	NOUN
ijtc-501	138	42	.	.	PUNCT
ijtc-501	139	1	inadequate	inadequate	ADJ
ijtc-501	139	2	number	number	NOUN
ijtc-501	139	3	of	of	ADP
ijtc-501	139	4	functional	functional	ADJ
ijtc-501	139	5	auditors	auditor	NOUN
ijtc-501	139	6	is	be	AUX
ijtc-501	139	7	also	also	ADV
ijtc-501	139	8	one	one	NUM
ijtc-501	139	9	of	of	ADP
ijtc-501	139	10	the	the	DET
ijtc-501	139	11	inhibiting	inhibit	VERB
ijtc-501	139	12	factors	factor	NOUN
ijtc-501	139	13	,	,	PUNCT
ijtc-501	139	14	considering	consider	VERB
ijtc-501	139	15	that	that	SCONJ
ijtc-501	139	16	examinations	examination	NOUN
ijtc-501	139	17	for	for	ADP
ijtc-501	139	18	overpaid	overpay	VERB
ijtc-501	139	19	tend	tend	NOUN
ijtc-501	139	20	to	to	PART
ijtc-501	139	21	increase	increase	VERB
ijtc-501	139	22	and	and	CCONJ
ijtc-501	139	23	are	be	AUX
ijtc-501	139	24	quite	quite	ADV
ijtc-501	139	25	time	time	NOUN
ijtc-501	139	26	-	-	PUNCT
ijtc-501	139	27	consuming	consume	VERB
ijtc-501	139	28	and	and	CCONJ
ijtc-501	139	29	require	require	VERB
ijtc-501	139	30	special	special	ADJ
ijtc-501	139	31	attention	attention	NOUN
ijtc-501	139	32	and	and	CCONJ
ijtc-501	139	33	treatment	treatment	NOUN
ijtc-501	139	34	to	to	PART
ijtc-501	139	35	obtain	obtain	VERB
ijtc-501	139	36	greater	great	ADJ
ijtc-501	139	37	results	result	NOUN
ijtc-501	139	38	.	.	PUNCT
ijtc-501	140	1	c.	c.	NOUN
ijtc-501	140	2	efforts	effort	NOUN
ijtc-501	140	3	made	make	VERB
ijtc-501	140	4	various	various	ADJ
ijtc-501	140	5	efforts	effort	NOUN
ijtc-501	140	6	have	have	AUX
ijtc-501	140	7	been	be	AUX
ijtc-501	140	8	made	make	VERB
ijtc-501	140	9	by	by	ADP
ijtc-501	140	10	the	the	DET
ijtc-501	140	11	leader	leader	NOUN
ijtc-501	140	12	and	and	CCONJ
ijtc-501	140	13	the	the	DET
ijtc-501	140	14	head	head	NOUN
ijtc-501	140	15	of	of	ADP
ijtc-501	140	16	the	the	DET
ijtc-501	140	17	audit	audit	NOUN
ijtc-501	140	18	section	section	NOUN
ijtc-501	140	19	and	and	CCONJ
ijtc-501	140	20	their	their	PRON
ijtc-501	140	21	staff	staff	NOUN
ijtc-501	140	22	to	to	PART
ijtc-501	140	23	overcome	overcome	VERB
ijtc-501	140	24	these	these	DET
ijtc-501	140	25	inhibiting	inhibit	VERB
ijtc-501	140	26	factors	factor	NOUN
ijtc-501	140	27	,	,	PUNCT
ijtc-501	140	28	among	among	ADP
ijtc-501	140	29	others	other	NOUN
ijtc-501	140	30	by	by	ADP
ijtc-501	140	31	proposing	propose	VERB
ijtc-501	140	32	the	the	DET
ijtc-501	140	33	provision	provision	NOUN
ijtc-501	140	34	of	of	ADP
ijtc-501	140	35	computers	computer	NOUN
ijtc-501	140	36	capable	capable	ADJ
ijtc-501	140	37	of	of	ADP
ijtc-501	140	38	processing	process	VERB
ijtc-501	140	39	large	large	ADJ
ijtc-501	140	40	amounts	amount	NOUN
ijtc-501	140	41	of	of	ADP
ijtc-501	140	42	data	datum	NOUN
ijtc-501	140	43	,	,	PUNCT
ijtc-501	140	44	although	although	SCONJ
ijtc-501	140	45	so	so	ADV
ijtc-501	140	46	far	far	ADV
ijtc-501	140	47	this	this	PRON
ijtc-501	140	48	has	have	AUX
ijtc-501	140	49	not	not	PART
ijtc-501	140	50	been	be	AUX
ijtc-501	140	51	fulfilled	fulfil	VERB
ijtc-501	140	52	due	due	ADJ
ijtc-501	140	53	to	to	ADP
ijtc-501	140	54	budgetary	budgetary	ADJ
ijtc-501	140	55	constraints	constraint	NOUN
ijtc-501	140	56	.	.	PUNCT
ijtc-501	141	1	especially	especially	ADV
ijtc-501	141	2	in	in	ADP
ijtc-501	141	3	2020	2020	NUM
ijtc-501	141	4	with	with	ADP
ijtc-501	141	5	the	the	DET
ijtc-501	141	6	social	social	ADJ
ijtc-501	141	7	distancing	distance	VERB
ijtc-501	141	8	policy	policy	NOUN
ijtc-501	141	9	,	,	PUNCT
ijtc-501	141	10	the	the	DET
ijtc-501	141	11	efforts	effort	NOUN
ijtc-501	141	12	made	make	VERB
ijtc-501	141	13	are	be	AUX
ijtc-501	141	14	to	to	PART
ijtc-501	141	15	anticipate	anticipate	VERB
ijtc-501	141	16	field	field	NOUN
ijtc-501	141	17	audit	audit	NOUN
ijtc-501	141	18	through	through	ADP
ijtc-501	141	19	zoom	zoom	NOUN
ijtc-501	141	20	and	and	CCONJ
ijtc-501	141	21	be	be	AUX
ijtc-501	141	22	selective	selective	ADJ
ijtc-501	141	23	.	.	PUNCT
ijtc-501	142	1	data	datum	NOUN
ijtc-501	142	2	needs	need	NOUN
ijtc-501	142	3	are	be	AUX
ijtc-501	142	4	sought	seek	VERB
ijtc-501	142	5	to	to	PART
ijtc-501	142	6	be	be	AUX
ijtc-501	142	7	obtained	obtain	VERB
ijtc-501	142	8	from	from	ADP
ijtc-501	142	9	internal	internal	ADJ
ijtc-501	142	10	parties	party	NOUN
ijtc-501	142	11	,	,	PUNCT
ijtc-501	142	12	especially	especially	ADV
ijtc-501	142	13	account	account	VERB
ijtc-501	142	14	representative	representative	ADJ
ijtc-501	142	15	officers	officer	NOUN
ijtc-501	142	16	who	who	PRON
ijtc-501	142	17	already	already	ADV
ijtc-501	142	18	know	know	VERB
ijtc-501	142	19	the	the	DET
ijtc-501	142	20	condition	condition	NOUN
ijtc-501	142	21	of	of	ADP
ijtc-501	142	22	the	the	DET
ijtc-501	142	23	taxpayer	taxpayer	NOUN
ijtc-501	142	24	to	to	PART
ijtc-501	142	25	be	be	AUX
ijtc-501	142	26	audited	audit	VERB
ijtc-501	142	27	.	.	PUNCT
ijtc-501	143	1	however	however	ADV
ijtc-501	143	2	,	,	PUNCT
ijtc-501	143	3	what	what	PRON
ijtc-501	143	4	needs	need	VERB
ijtc-501	143	5	to	to	PART
ijtc-501	143	6	be	be	AUX
ijtc-501	143	7	a	a	DET
ijtc-501	143	8	concern	concern	NOUN
ijtc-501	143	9	is	be	AUX
ijtc-501	143	10	the	the	DET
ijtc-501	143	11	importance	importance	NOUN
ijtc-501	143	12	of	of	ADP
ijtc-501	143	13	increasing	increase	VERB
ijtc-501	143	14	audit	audit	NOUN
ijtc-501	143	15	raw	raw	ADJ
ijtc-501	143	16	materials	material	NOUN
ijtc-501	143	17	that	that	PRON
ijtc-501	143	18	have	have	AUX
ijtc-501	143	19	gone	go	VERB
ijtc-501	143	20	through	through	ADP
ijtc-501	143	21	rigorous	rigorous	ADJ
ijtc-501	143	22	and	and	CCONJ
ijtc-501	143	23	mature	mature	ADJ
ijtc-501	143	24	analysis	analysis	NOUN
ijtc-501	143	25	stages	stage	NOUN
ijtc-501	143	26	so	so	SCONJ
ijtc-501	143	27	that	that	SCONJ
ijtc-501	143	28	the	the	DET
ijtc-501	143	29	potential	potential	ADJ
ijtc-501	143	30	tax	tax	NOUN
ijtc-501	143	31	that	that	PRON
ijtc-501	143	32	can	can	AUX
ijtc-501	143	33	be	be	AUX
ijtc-501	143	34	extracted	extract	VERB
ijtc-501	143	35	from	from	ADP
ijtc-501	143	36	the	the	DET
ijtc-501	143	37	taxpayer	taxpayer	NOUN
ijtc-501	143	38	to	to	PART
ijtc-501	143	39	be	be	AUX
ijtc-501	143	40	audited	audit	VERB
ijtc-501	143	41	can	can	AUX
ijtc-501	143	42	be	be	AUX
ijtc-501	143	43	identified	identify	VERB
ijtc-501	143	44	.	.	PUNCT
ijtc-501	144	1	the	the	DET
ijtc-501	144	2	head	head	NOUN
ijtc-501	144	3	of	of	ADP
ijtc-501	144	4	lto	lto	PROPN
ijtc-501	144	5	4	4	NUM
ijtc-501	144	6	can	can	AUX
ijtc-501	144	7	also	also	ADV
ijtc-501	144	8	follow	follow	VERB
ijtc-501	144	9	up	up	ADP
ijtc-501	144	10	on	on	ADP
ijtc-501	144	11	the	the	DET
ijtc-501	144	12	results	result	NOUN
ijtc-501	144	13	of	of	ADP
ijtc-501	144	14	the	the	DET
ijtc-501	144	15	training	training	NOUN
ijtc-501	144	16	followed	follow	VERB
ijtc-501	144	17	by	by	ADP
ijtc-501	144	18	the	the	DET
ijtc-501	144	19	auditor	auditor	NOUN
ijtc-501	144	20	so	so	SCONJ
ijtc-501	144	21	that	that	SCONJ
ijtc-501	144	22	it	it	PRON
ijtc-501	144	23	can	can	AUX
ijtc-501	144	24	be	be	AUX
ijtc-501	144	25	seen	see	VERB
ijtc-501	144	26	the	the	DET
ijtc-501	144	27	increase	increase	NOUN
ijtc-501	144	28	in	in	ADP
ijtc-501	144	29	abilities	ability	NOUN
ijtc-501	144	30	and	and	CCONJ
ijtc-501	144	31	skills	skill	NOUN
ijtc-501	144	32	after	after	ADP
ijtc-501	144	33	attending	attend	VERB
ijtc-501	144	34	the	the	DET
ijtc-501	144	35	training	training	NOUN
ijtc-501	144	36	.	.	PUNCT
ijtc-501	145	1	so	so	SCONJ
ijtc-501	145	2	that	that	SCONJ
ijtc-501	145	3	the	the	DET
ijtc-501	145	4	implementation	implementation	NOUN
ijtc-501	145	5	of	of	ADP
ijtc-501	145	6	tax	tax	NOUN
ijtc-501	145	7	audits	audits	NOUN
ijtc-501	145	8	becomes	become	VERB
ijtc-501	145	9	more	more	ADV
ijtc-501	145	10	accurate	accurate	ADJ
ijtc-501	145	11	and	and	CCONJ
ijtc-501	145	12	the	the	DET
ijtc-501	145	13	expected	expect	VERB
ijtc-501	145	14	results	result	NOUN
ijtc-501	145	15	can	can	AUX
ijtc-501	145	16	be	be	AUX
ijtc-501	145	17	obtained	obtain	VERB
ijtc-501	145	18	satisfactorily	satisfactorily	ADV
ijtc-501	145	19	and	and	CCONJ
ijtc-501	145	20	can	can	AUX
ijtc-501	145	21	minimize	minimize	VERB
ijtc-501	145	22	the	the	DET
ijtc-501	145	23	emergence	emergence	NOUN
ijtc-501	145	24	of	of	ADP
ijtc-501	145	25	lawsuits	lawsuit	NOUN
ijtc-501	145	26	or	or	CCONJ
ijtc-501	145	27	appeals	appeal	NOUN
ijtc-501	145	28	filed	file	VERB
ijtc-501	145	29	by	by	ADP
ijtc-501	145	30	taxpayers	taxpayer	NOUN
ijtc-501	145	31	due	due	ADP
ijtc-501	145	32	to	to	ADP
ijtc-501	145	33	disputes	dispute	NOUN
ijtc-501	145	34	due	due	ADJ
ijtc-501	145	35	to	to	ADP
ijtc-501	145	36	differences	difference	NOUN
ijtc-501	145	37	in	in	ADP
ijtc-501	145	38	the	the	DET
ijtc-501	145	39	interpretation	interpretation	NOUN
ijtc-501	145	40	of	of	ADP
ijtc-501	145	41	tax	tax	NOUN
ijtc-501	145	42	laws	law	NOUN
ijtc-501	145	43	and	and	CCONJ
ijtc-501	145	44	regulations	regulation	NOUN
ijtc-501	145	45	.	.	PUNCT
ijtc-501	146	1	the	the	DET
ijtc-501	146	2	directorate	directorate	ADJ
ijtc-501	146	3	general	general	NOUN
ijtc-501	146	4	of	of	ADP
ijtc-501	146	5	taxes	taxis	NOUN
ijtc-501	146	6	also	also	ADV
ijtc-501	146	7	needs	need	VERB
ijtc-501	146	8	to	to	PART
ijtc-501	146	9	think	think	VERB
ijtc-501	146	10	about	about	ADP
ijtc-501	146	11	giving	give	VERB
ijtc-501	146	12	rewards	reward	NOUN
ijtc-501	146	13	to	to	ADP
ijtc-501	146	14	taxpayers	taxpayer	NOUN
ijtc-501	146	15	who	who	PRON
ijtc-501	146	16	show	show	VERB
ijtc-501	146	17	their	their	PRON
ijtc-501	146	18	compliance	compliance	NOUN
ijtc-501	146	19	,	,	PUNCT
ijtc-501	146	20	either	either	CCONJ
ijtc-501	146	21	voluntarily	voluntarily	ADV
ijtc-501	146	22	or	or	CCONJ
ijtc-501	146	23	after	after	ADP
ijtc-501	146	24	an	an	DET
ijtc-501	146	25	audit	audit	NOUN
ijtc-501	146	26	,	,	PUNCT
ijtc-501	146	27	as	as	ADP
ijtc-501	146	28	a	a	DET
ijtc-501	146	29	form	form	NOUN
ijtc-501	146	30	of	of	ADP
ijtc-501	146	31	appreciation	appreciation	NOUN
ijtc-501	146	32	for	for	ADP
ijtc-501	146	33	their	their	PRON
ijtc-501	146	34	obedient	obedient	ADJ
ijtc-501	146	35	and	and	CCONJ
ijtc-501	146	36	obedient	obedient	ADJ
ijtc-501	146	37	attitude	attitude	NOUN
ijtc-501	146	38	in	in	ADP
ijtc-501	146	39	fulfilling	fulfil	VERB
ijtc-501	146	40	their	their	PRON
ijtc-501	146	41	tax	tax	NOUN
ijtc-501	146	42	obligations	obligation	NOUN
ijtc-501	146	43	in	in	ADP
ijtc-501	146	44	accordance	accordance	NOUN
ijtc-501	146	45	with	with	ADP
ijtc-501	146	46	the	the	DET
ijtc-501	146	47	laws	law	NOUN
ijtc-501	146	48	and	and	CCONJ
ijtc-501	146	49	regulations	regulation	NOUN
ijtc-501	146	50	.	.	PUNCT
ijtc-501	147	1	in	in	ADP
ijtc-501	147	2	addition	addition	NOUN
ijtc-501	147	3	,	,	PUNCT
ijtc-501	147	4	it	it	PRON
ijtc-501	147	5	is	be	AUX
ijtc-501	147	6	also	also	ADV
ijtc-501	147	7	necessary	necessary	ADJ
ijtc-501	147	8	to	to	PART
ijtc-501	147	9	think	think	VERB
ijtc-501	147	10	about	about	ADP
ijtc-501	147	11	the	the	DET
ijtc-501	147	12	career	career	NOUN
ijtc-501	147	13	path	path	NOUN
ijtc-501	147	14	for	for	SCONJ
ijtc-501	147	15	each	each	DET
ijtc-501	147	16	auditor	auditor	NOUN
ijtc-501	147	17	to	to	PART
ijtc-501	147	18	reach	reach	VERB
ijtc-501	147	19	the	the	DET
ijtc-501	147	20	highest	high	ADJ
ijtc-501	147	21	level	level	NOUN
ijtc-501	147	22	so	so	SCONJ
ijtc-501	147	23	that	that	SCONJ
ijtc-501	147	24	the	the	DET
ijtc-501	147	25	spirit	spirit	NOUN
ijtc-501	147	26	and	and	CCONJ
ijtc-501	147	27	work	work	NOUN
ijtc-501	147	28	motivation	motivation	NOUN
ijtc-501	147	29	of	of	ADP
ijtc-501	147	30	the	the	DET
ijtc-501	147	31	auditor	auditor	NOUN
ijtc-501	147	32	remain	remain	VERB
ijtc-501	147	33	high	high	ADJ
ijtc-501	147	34	and	and	CCONJ
ijtc-501	147	35	can	can	AUX
ijtc-501	147	36	produce	produce	VERB
ijtc-501	147	37	quality	quality	NOUN
ijtc-501	147	38	audit	audit	NOUN
ijtc-501	147	39	.	.	PUNCT
ijtc-501	148	1	the	the	DET
ijtc-501	148	2	function	function	NOUN
ijtc-501	148	3	of	of	ADP
ijtc-501	148	4	dgt	dgt	PROPN
ijtc-501	148	5	is	be	AUX
ijtc-501	148	6	to	to	PART
ijtc-501	148	7	facilitate	facilitate	VERB
ijtc-501	148	8	the	the	DET
ijtc-501	148	9	self	self	NOUN
ijtc-501	148	10	-	-	PUNCT
ijtc-501	148	11	assessment	assessment	NOUN
ijtc-501	148	12	system	system	NOUN
ijtc-501	148	13	to	to	PART
ijtc-501	148	14	run	run	VERB
ijtc-501	148	15	properly	properly	ADV
ijtc-501	148	16	.	.	PUNCT
ijtc-501	149	1	if	if	SCONJ
ijtc-501	149	2	this	this	DET
ijtc-501	149	3	function	function	NOUN
ijtc-501	149	4	can	can	AUX
ijtc-501	149	5	be	be	AUX
ijtc-501	149	6	carried	carry	VERB
ijtc-501	149	7	out	out	ADP
ijtc-501	149	8	optimally	optimally	ADV
ijtc-501	149	9	,	,	PUNCT
ijtc-501	149	10	the	the	DET
ijtc-501	149	11	voluntary	voluntary	ADJ
ijtc-501	149	12	compliance	compliance	NOUN
ijtc-501	149	13	of	of	ADP
ijtc-501	149	14	taxpayers	taxpayer	NOUN
ijtc-501	149	15	in	in	ADP
ijtc-501	149	16	fulfilling	fulfil	VERB
ijtc-501	149	17	their	their	PRON
ijtc-501	149	18	tax	tax	NOUN
ijtc-501	149	19	obligations	obligation	NOUN
ijtc-501	149	20	will	will	AUX
ijtc-501	149	21	increase	increase	VERB
ijtc-501	149	22	,	,	PUNCT
ijtc-501	149	23	this	this	PRON
ijtc-501	149	24	will	will	AUX
ijtc-501	149	25	have	have	VERB
ijtc-501	149	26	an	an	DET
ijtc-501	149	27	impact	impact	NOUN
ijtc-501	149	28	on	on	ADP
ijtc-501	149	29	the	the	DET
ijtc-501	149	30	tax	tax	NOUN
ijtc-501	149	31	coverage	coverage	NOUN
ijtc-501	149	32	ratio	ratio	NOUN
ijtc-501	149	33	as	as	ADV
ijtc-501	149	34	well	well	ADV
ijtc-501	149	35	as	as	ADP
ijtc-501	149	36	tax	tax	NOUN
ijtc-501	149	37	revenue	revenue	NOUN
ijtc-501	149	38	.	.	PUNCT
ijtc-501	150	1	the	the	DET
ijtc-501	150	2	effectiveness	effectiveness	NOUN
ijtc-501	150	3	of	of	ADP
ijtc-501	150	4	tax	tax	NOUN
ijtc-501	150	5	audit	audit	NOUN
ijtc-501	150	6	as	as	ADP
ijtc-501	150	7	a	a	DET
ijtc-501	150	8	self	self	NOUN
ijtc-501	150	9	assessment	assessment	NOUN
ijtc-501	150	10	system	system	NOUN
ijtc-501	150	11	supervision	supervision	NOUN
ijtc-501	150	12	measures	measure	NOUN
ijtc-501	150	13	and	and	CCONJ
ijtc-501	150	14	tax	tax	NOUN
ijtc-501	150	15	revenue	revenue	NOUN
ijtc-501	150	16	support	support	NOUN
ijtc-501	150	17	(	(	PUNCT
ijtc-501	150	18	study	study	VERB
ijtc-501	150	19	at	at	ADP
ijtc-501	150	20	the	the	DET
ijtc-501	150	21	large	large	ADJ
ijtc-501	150	22	tax	tax	NOUN
ijtc-501	150	23	office	office	NOUN
ijtc-501	150	24	4	4	NUM
ijtc-501	150	25	)	)	PUNCT
ijtc-501	150	26	.	.	PUNCT
ijtc-501	151	1	wahyudin	wahyudin	VERB
ijtc-501	151	2	,	,	PUNCT
ijtc-501	151	3	tyas	tyas	PROPN
ijtc-501	151	4	,	,	PUNCT
ijtc-501	151	5	atmojo	atmojo	ADV
ijtc-501	151	6	,	,	PUNCT
ijtc-501	151	7	andrayanti	andrayanti	NOUN
ijtc-501	151	8	,	,	PUNCT
ijtc-501	151	9	and	and	CCONJ
ijtc-501	151	10	juliana	juliana	PROPN
ijtc-501	151	11	267	267	NUM
ijtc-501	151	12	|	|	ADV
ijtc-501	151	13	ilomata	ilomata	PROPN
ijtc-501	151	14	international	international	ADJ
ijtc-501	151	15	journal	journal	NOUN
ijtc-501	151	16	of	of	ADP
ijtc-501	151	17	tax	tax	PROPN
ijtc-501	151	18	&	&	CCONJ
ijtc-501	151	19	accounting	account	VERB
ijtc-501	151	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-501	151	21	conclusion	conclusion	NOUN
ijtc-501	151	22	from	from	ADP
ijtc-501	151	23	the	the	DET
ijtc-501	151	24	research	research	NOUN
ijtc-501	151	25	findings	finding	NOUN
ijtc-501	151	26	,	,	PUNCT
ijtc-501	151	27	it	it	PRON
ijtc-501	151	28	can	can	AUX
ijtc-501	151	29	be	be	AUX
ijtc-501	151	30	concluded	conclude	VERB
ijtc-501	151	31	that	that	SCONJ
ijtc-501	151	32	the	the	DET
ijtc-501	151	33	tax	tax	NOUN
ijtc-501	151	34	audit	audit	NOUN
ijtc-501	151	35	is	be	AUX
ijtc-501	151	36	considered	consider	VERB
ijtc-501	151	37	quite	quite	ADV
ijtc-501	151	38	effective	effective	ADJ
ijtc-501	151	39	as	as	ADP
ijtc-501	151	40	an	an	DET
ijtc-501	151	41	act	act	NOUN
ijtc-501	151	42	of	of	ADP
ijtc-501	151	43	monitoring	monitor	VERB
ijtc-501	151	44	the	the	DET
ijtc-501	151	45	self	self	NOUN
ijtc-501	151	46	-	-	PUNCT
ijtc-501	151	47	assessment	assessment	NOUN
ijtc-501	151	48	system	system	NOUN
ijtc-501	151	49	.	.	PUNCT
ijtc-501	152	1	this	this	PRON
ijtc-501	152	2	is	be	AUX
ijtc-501	152	3	evidenced	evidence	VERB
ijtc-501	152	4	by	by	ADP
ijtc-501	152	5	a	a	DET
ijtc-501	152	6	change	change	NOUN
ijtc-501	152	7	in	in	ADP
ijtc-501	152	8	the	the	DET
ijtc-501	152	9	behavior	behavior	NOUN
ijtc-501	152	10	of	of	ADP
ijtc-501	152	11	the	the	DET
ijtc-501	152	12	taxpayers	taxpayer	NOUN
ijtc-501	152	13	who	who	PRON
ijtc-501	152	14	have	have	AUX
ijtc-501	152	15	been	be	AUX
ijtc-501	152	16	audited	audit	VERB
ijtc-501	152	17	.	.	PUNCT
ijtc-501	153	1	however	however	ADV
ijtc-501	153	2	,	,	PUNCT
ijtc-501	153	3	it	it	PRON
ijtc-501	153	4	is	be	AUX
ijtc-501	153	5	not	not	PART
ijtc-501	153	6	effective	effective	ADJ
ijtc-501	153	7	enough	enough	ADV
ijtc-501	153	8	to	to	PART
ijtc-501	153	9	support	support	VERB
ijtc-501	153	10	tax	tax	NOUN
ijtc-501	153	11	revenue	revenue	NOUN
ijtc-501	153	12	,	,	PUNCT
ijtc-501	153	13	especially	especially	ADV
ijtc-501	153	14	in	in	ADP
ijtc-501	153	15	the	the	DET
ijtc-501	153	16	lto	lto	PROPN
ijtc-501	153	17	4	4	NUM
ijtc-501	153	18	.	.	PUNCT
ijtc-501	154	1	the	the	DET
ijtc-501	154	2	audit	audit	NOUN
ijtc-501	154	3	target	target	NOUN
ijtc-501	154	4	can	can	AUX
ijtc-501	154	5	indeed	indeed	ADV
ijtc-501	154	6	be	be	AUX
ijtc-501	154	7	achieved	achieve	VERB
ijtc-501	154	8	but	but	CCONJ
ijtc-501	154	9	its	its	PRON
ijtc-501	154	10	contribution	contribution	NOUN
ijtc-501	154	11	to	to	ADP
ijtc-501	154	12	tax	tax	NOUN
ijtc-501	154	13	revenue	revenue	NOUN
ijtc-501	154	14	is	be	AUX
ijtc-501	154	15	not	not	PART
ijtc-501	154	16	significant	significant	ADJ
ijtc-501	154	17	.	.	PUNCT
ijtc-501	155	1	the	the	DET
ijtc-501	155	2	inhibiting	inhibit	VERB
ijtc-501	155	3	factors	factor	NOUN
ijtc-501	155	4	for	for	ADP
ijtc-501	155	5	the	the	DET
ijtc-501	155	6	implementation	implementation	NOUN
ijtc-501	155	7	of	of	ADP
ijtc-501	155	8	tax	tax	NOUN
ijtc-501	155	9	audits	audits	NOUN
ijtc-501	155	10	faced	face	VERB
ijtc-501	155	11	by	by	ADP
ijtc-501	155	12	the	the	DET
ijtc-501	155	13	lto	lto	PROPN
ijtc-501	155	14	4	4	NUM
ijtc-501	155	15	include	include	VERB
ijtc-501	155	16	the	the	DET
ijtc-501	155	17	large	large	ADJ
ijtc-501	155	18	amount	amount	NOUN
ijtc-501	155	19	of	of	ADP
ijtc-501	155	20	data	datum	NOUN
ijtc-501	155	21	that	that	PRON
ijtc-501	155	22	must	must	AUX
ijtc-501	155	23	be	be	AUX
ijtc-501	155	24	processed	process	VERB
ijtc-501	155	25	and	and	CCONJ
ijtc-501	155	26	analyzed	analyze	VERB
ijtc-501	155	27	with	with	ADP
ijtc-501	155	28	limited	limited	ADJ
ijtc-501	155	29	facilities	facility	NOUN
ijtc-501	155	30	and	and	CCONJ
ijtc-501	155	31	infrastructure	infrastructure	NOUN
ijtc-501	155	32	that	that	PRON
ijtc-501	155	33	can	can	AUX
ijtc-501	155	34	not	not	PART
ijtc-501	155	35	be	be	AUX
ijtc-501	155	36	fulfilled	fulfil	VERB
ijtc-501	155	37	due	due	ADP
ijtc-501	155	38	to	to	ADP
ijtc-501	155	39	budget	budget	NOUN
ijtc-501	155	40	constraints	constraint	NOUN
ijtc-501	155	41	.	.	PUNCT
ijtc-501	156	1	the	the	DET
ijtc-501	156	2	social	social	ADJ
ijtc-501	156	3	distancing	distancing	NOUN
ijtc-501	156	4	policy	policy	NOUN
ijtc-501	156	5	as	as	ADP
ijtc-501	156	6	a	a	DET
ijtc-501	156	7	form	form	NOUN
ijtc-501	156	8	of	of	ADP
ijtc-501	156	9	compliance	compliance	NOUN
ijtc-501	156	10	with	with	ADP
ijtc-501	156	11	health	health	NOUN
ijtc-501	156	12	protocols	protocol	NOUN
ijtc-501	156	13	has	have	AUX
ijtc-501	156	14	resulted	result	VERB
ijtc-501	156	15	in	in	ADP
ijtc-501	156	16	limited	limited	ADJ
ijtc-501	156	17	and	and	CCONJ
ijtc-501	156	18	more	more	ADV
ijtc-501	156	19	selective	selective	ADJ
ijtc-501	156	20	field	field	NOUN
ijtc-501	156	21	inspections	inspection	NOUN
ijtc-501	156	22	.	.	PUNCT
ijtc-501	157	1	meanwhile	meanwhile	ADV
ijtc-501	157	2	,	,	PUNCT
ijtc-501	157	3	the	the	DET
ijtc-501	157	4	inhibiting	inhibit	VERB
ijtc-501	157	5	factors	factor	NOUN
ijtc-501	157	6	experienced	experience	VERB
ijtc-501	157	7	by	by	ADP
ijtc-501	157	8	taxpayers	taxpayer	NOUN
ijtc-501	157	9	are	be	AUX
ijtc-501	157	10	the	the	DET
ijtc-501	157	11	difficulty	difficulty	NOUN
ijtc-501	157	12	of	of	ADP
ijtc-501	157	13	finding	find	VERB
ijtc-501	157	14	long	long	ADJ
ijtc-501	157	15	data	datum	NOUN
ijtc-501	157	16	in	in	ADP
ijtc-501	157	17	a	a	DET
ijtc-501	157	18	fast	fast	ADJ
ijtc-501	157	19	time	time	NOUN
ijtc-501	157	20	and	and	CCONJ
ijtc-501	157	21	the	the	DET
ijtc-501	157	22	differences	difference	NOUN
ijtc-501	157	23	in	in	ADP
ijtc-501	157	24	interpretation	interpretation	NOUN
ijtc-501	157	25	of	of	ADP
ijtc-501	157	26	the	the	DET
ijtc-501	157	27	tax	tax	NOUN
ijtc-501	157	28	laws	law	NOUN
ijtc-501	157	29	and	and	CCONJ
ijtc-501	157	30	regulations	regulation	NOUN
ijtc-501	157	31	.	.	PUNCT
ijtc-501	158	1	from	from	ADP
ijtc-501	158	2	the	the	DET
ijtc-501	158	3	psychological	psychological	ADJ
ijtc-501	158	4	side	side	NOUN
ijtc-501	158	5	of	of	ADP
ijtc-501	158	6	the	the	DET
ijtc-501	158	7	examiner	examiner	NOUN
ijtc-501	158	8	,	,	PUNCT
ijtc-501	158	9	the	the	DET
ijtc-501	158	10	factor	factor	NOUN
ijtc-501	158	11	of	of	ADP
ijtc-501	158	12	working	working	PROPN
ijtc-501	158	13	comfort	comfort	NOUN
ijtc-501	158	14	is	be	AUX
ijtc-501	158	15	also	also	ADV
ijtc-501	158	16	a	a	DET
ijtc-501	158	17	separate	separate	ADJ
ijtc-501	158	18	inhibiting	inhibit	VERB
ijtc-501	158	19	factor	factor	NOUN
ijtc-501	158	20	.	.	PUNCT
ijtc-501	159	1	to	to	PART
ijtc-501	159	2	overcome	overcome	VERB
ijtc-501	159	3	these	these	DET
ijtc-501	159	4	obstacles	obstacle	NOUN
ijtc-501	159	5	,	,	PUNCT
ijtc-501	159	6	the	the	DET
ijtc-501	159	7	lto	lto	PROPN
ijtc-501	159	8	4	4	NUM
ijtc-501	159	9	has	have	AUX
ijtc-501	159	10	made	make	VERB
ijtc-501	159	11	various	various	ADJ
ijtc-501	159	12	efforts	effort	NOUN
ijtc-501	159	13	,	,	PUNCT
ijtc-501	159	14	among	among	ADP
ijtc-501	159	15	others	other	NOUN
ijtc-501	159	16	by	by	ADP
ijtc-501	159	17	providing	provide	VERB
ijtc-501	159	18	the	the	DET
ijtc-501	159	19	availability	availability	NOUN
ijtc-501	159	20	of	of	ADP
ijtc-501	159	21	computer	computer	NOUN
ijtc-501	159	22	infrastructure	infrastructure	NOUN
ijtc-501	159	23	that	that	PRON
ijtc-501	159	24	has	have	VERB
ijtc-501	159	25	the	the	DET
ijtc-501	159	26	ability	ability	NOUN
ijtc-501	159	27	to	to	PART
ijtc-501	159	28	process	process	VERB
ijtc-501	159	29	large	large	ADJ
ijtc-501	159	30	amounts	amount	NOUN
ijtc-501	159	31	of	of	ADP
ijtc-501	159	32	data	datum	NOUN
ijtc-501	159	33	quickly	quickly	ADV
ijtc-501	159	34	,	,	PUNCT
ijtc-501	159	35	anticipate	anticipate	VERB
ijtc-501	159	36	field	field	NOUN
ijtc-501	159	37	inspections	inspection	NOUN
ijtc-501	159	38	through	through	ADP
ijtc-501	159	39	zoom	zoom	NOUN
ijtc-501	159	40	and	and	CCONJ
ijtc-501	159	41	seek	seek	VERB
ijtc-501	159	42	the	the	DET
ijtc-501	159	43	availability	availability	NOUN
ijtc-501	159	44	of	of	ADP
ijtc-501	159	45	data	datum	NOUN
ijtc-501	159	46	from	from	ADP
ijtc-501	159	47	internal	internal	ADJ
ijtc-501	159	48	parties	party	NOUN
ijtc-501	159	49	,	,	PUNCT
ijtc-501	159	50	especially	especially	ADV
ijtc-501	159	51	account	account	VERB
ijtc-501	159	52	representative	representative	ADJ
ijtc-501	159	53	officers	officer	NOUN
ijtc-501	159	54	due	due	ADJ
ijtc-501	159	55	to	to	ADP
ijtc-501	159	56	limited	limited	ADJ
ijtc-501	159	57	field	field	NOUN
ijtc-501	159	58	inspection	inspection	NOUN
ijtc-501	159	59	.	.	PUNCT
ijtc-501	160	1	reference	reference	PROPN
ijtc-501	160	2	afif	afif	PROPN
ijtc-501	160	3	,	,	PUNCT
ijtc-501	160	4	k.	k.	PROPN
ijtc-501	160	5	,	,	PUNCT
ijtc-501	160	6	rebolledo	rebolledo	PROPN
ijtc-501	160	7	,	,	PUNCT
ijtc-501	160	8	c.	c.	PROPN
ijtc-501	160	9	,	,	PUNCT
ijtc-501	160	10	&	&	CCONJ
ijtc-501	160	11	roy	roy	PROPN
ijtc-501	160	12	,	,	PUNCT
ijtc-501	160	13	j.	j.	PROPN
ijtc-501	160	14	(	(	PUNCT
ijtc-501	160	15	2022	2022	NUM
ijtc-501	160	16	)	)	PUNCT
ijtc-501	160	17	.	.	PUNCT
ijtc-501	161	1	evaluating	evaluate	VERB
ijtc-501	161	2	the	the	DET
ijtc-501	161	3	effectiveness	effectiveness	NOUN
ijtc-501	161	4	of	of	ADP
ijtc-501	161	5	the	the	DET
ijtc-501	161	6	weight	weight	NOUN
ijtc-501	161	7	-	-	PUNCT
ijtc-501	161	8	based	base	VERB
ijtc-501	161	9	packaging	packaging	NOUN
ijtc-501	161	10	tax	tax	NOUN
ijtc-501	161	11	on	on	ADP
ijtc-501	161	12	the	the	DET
ijtc-501	161	13	reduction	reduction	NOUN
ijtc-501	161	14	at	at	ADP
ijtc-501	161	15	source	source	NOUN
ijtc-501	161	16	of	of	ADP
ijtc-501	161	17	product	product	NOUN
ijtc-501	161	18	packaging	packaging	NOUN
ijtc-501	161	19	:	:	PUNCT
ijtc-501	161	20	the	the	DET
ijtc-501	161	21	case	case	NOUN
ijtc-501	161	22	of	of	ADP
ijtc-501	161	23	food	food	NOUN
ijtc-501	161	24	manufacturers	manufacturer	NOUN
ijtc-501	161	25	and	and	CCONJ
ijtc-501	161	26	retailers	retailer	NOUN
ijtc-501	161	27	.	.	PUNCT
ijtc-501	162	1	international	international	ADJ
ijtc-501	162	2	journal	journal	PROPN
ijtc-501	162	3	of	of	ADP
ijtc-501	162	4	production	production	NOUN
ijtc-501	162	5	economics	economic	NOUN
ijtc-501	162	6	,	,	PUNCT
ijtc-501	162	7	245	245	NUM
ijtc-501	162	8	,	,	PUNCT
ijtc-501	162	9	108391	108391	NUM
ijtc-501	162	10	.	.	PUNCT
ijtc-501	163	1	https://doi.org/10.1016/j.ijpe.2021.108391	https://doi.org/10.1016/j.ijpe.2021.108391	ADJ
ijtc-501	163	2	anggraini	anggraini	PROPN
ijtc-501	163	3	,	,	PUNCT
ijtc-501	163	4	d.	d.	PROPN
ijtc-501	163	5	,	,	PUNCT
ijtc-501	163	6	&	&	CCONJ
ijtc-501	163	7	kusufiyah	kusufiyah	PROPN
ijtc-501	163	8	,	,	PUNCT
ijtc-501	163	9	y.	y.	PROPN
ijtc-501	163	10	v.	v.	PROPN
ijtc-501	163	11	(	(	PUNCT
ijtc-501	163	12	2020	2020	NUM
ijtc-501	163	13	)	)	PUNCT
ijtc-501	163	14	.	.	PUNCT
ijtc-501	164	1	dampak	dampak	NOUN
ijtc-501	164	2	profitabilitas	profitabilita	NOUN
ijtc-501	164	3	,	,	PUNCT
ijtc-501	164	4	leverage	leverage	NOUN
ijtc-501	164	5	dan	dan	PROPN
ijtc-501	164	6	biaya	biaya	PROPN
ijtc-501	164	7	operasional	operasional	PROPN
ijtc-501	164	8	terhadap	terhadap	PROPN
ijtc-501	164	9	pajak	pajak	PROPN
ijtc-501	164	10	penghasilan	penghasilan	PROPN
ijtc-501	164	11	badan	badan	PROPN
ijtc-501	164	12	.	.	PROPN
ijtc-501	165	1	jurnal	jurnal	PROPN
ijtc-501	165	2	ekonomi	ekonomi	PROPN
ijtc-501	165	3	dan	dan	PROPN
ijtc-501	165	4	bisnis	bisnis	PROPN
ijtc-501	165	5	dharma	dharma	VERB
ijtc-501	165	6	andalas	andalas	ADP
ijtc-501	165	7	,	,	PUNCT
ijtc-501	165	8	22(1	22(1	NUM
ijtc-501	165	9	)	)	PUNCT
ijtc-501	165	10	,	,	PUNCT
ijtc-501	165	11	33–47	33–47	NUM
ijtc-501	165	12	.	.	PUNCT
ijtc-501	165	13	https://jurnal.unidha.ac.id/index.php/jebd/article/view/76	https://jurnal.unidha.ac.id/index.php/jebd/article/view/76	NOUN
ijtc-501	165	14	bag	bag	NOUN
ijtc-501	165	15	,	,	PUNCT
ijtc-501	165	16	p.	p.	PROPN
ijtc-501	165	17	k.	k.	PROPN
ijtc-501	165	18	,	,	PUNCT
ijtc-501	165	19	&	&	CCONJ
ijtc-501	165	20	wang	wang	PROPN
ijtc-501	165	21	,	,	PUNCT
ijtc-501	165	22	p.	p.	NOUN
ijtc-501	165	23	(	(	PUNCT
ijtc-501	165	24	2021	2021	NUM
ijtc-501	165	25	)	)	PUNCT
ijtc-501	165	26	.	.	PUNCT
ijtc-501	166	1	income	income	NOUN
ijtc-501	166	2	tax	tax	NOUN
ijtc-501	166	3	evasion	evasion	NOUN
ijtc-501	166	4	and	and	CCONJ
ijtc-501	166	5	audits	audits	NOUN
ijtc-501	166	6	under	under	ADP
ijtc-501	166	7	common	common	ADJ
ijtc-501	166	8	and	and	CCONJ
ijtc-501	166	9	idiosyncratic	idiosyncratic	ADJ
ijtc-501	166	10	shocks	shock	NOUN
ijtc-501	166	11	.	.	PUNCT
ijtc-501	167	1	journal	journal	NOUN
ijtc-501	167	2	of	of	ADP
ijtc-501	167	3	economic	economic	ADJ
ijtc-501	167	4	behavior	behavior	NOUN
ijtc-501	167	5	&	&	CCONJ
ijtc-501	167	6	organization	organization	PROPN
ijtc-501	167	7	,	,	PUNCT
ijtc-501	167	8	184	184	NUM
ijtc-501	167	9	,	,	PUNCT
ijtc-501	167	10	99–116	99–116	PROPN
ijtc-501	167	11	.	.	PUNCT
ijtc-501	168	1	https://doi.org/10.1016/j.jebo.2021.01.022	https://doi.org/10.1016/j.jebo.2021.01.022	NOUN
ijtc-501	168	2	barrios	barrio	NOUN
ijtc-501	168	3	,	,	PUNCT
ijtc-501	168	4	s.	s.	PROPN
ijtc-501	168	5	,	,	PUNCT
ijtc-501	168	6	d’andria	d’andria	PROPN
ijtc-501	168	7	,	,	PUNCT
ijtc-501	168	8	d.	d.	PROPN
ijtc-501	168	9	,	,	PUNCT
ijtc-501	168	10	&	&	CCONJ
ijtc-501	168	11	gesualdo	gesualdo	NOUN
ijtc-501	168	12	,	,	PUNCT
ijtc-501	168	13	m.	m.	NOUN
ijtc-501	168	14	(	(	PUNCT
ijtc-501	168	15	2020	2020	NUM
ijtc-501	168	16	)	)	PUNCT
ijtc-501	168	17	.	.	PUNCT
ijtc-501	169	1	reducing	reduce	VERB
ijtc-501	169	2	tax	tax	NOUN
ijtc-501	169	3	compliance	compliance	NOUN
ijtc-501	169	4	costs	cost	NOUN
ijtc-501	169	5	through	through	ADP
ijtc-501	169	6	corporate	corporate	ADJ
ijtc-501	169	7	tax	tax	NOUN
ijtc-501	169	8	base	base	NOUN
ijtc-501	169	9	harmonization	harmonization	NOUN
ijtc-501	169	10	in	in	ADP
ijtc-501	169	11	the	the	DET
ijtc-501	169	12	european	european	PROPN
ijtc-501	169	13	union	union	PROPN
ijtc-501	169	14	.	.	PUNCT
ijtc-501	170	1	journal	journal	PROPN
ijtc-501	170	2	of	of	ADP
ijtc-501	170	3	international	international	ADJ
ijtc-501	170	4	accounting	accounting	NOUN
ijtc-501	170	5	,	,	PUNCT
ijtc-501	170	6	auditing	auditing	NOUN
ijtc-501	170	7	and	and	CCONJ
ijtc-501	170	8	taxation	taxation	NOUN
ijtc-501	170	9	,	,	PUNCT
ijtc-501	170	10	41	41	NUM
ijtc-501	170	11	,	,	PUNCT
ijtc-501	170	12	100355	100355	NUM
ijtc-501	170	13	.	.	PUNCT
ijtc-501	171	1	https://doi.org/10.1016/j.intaccaudtax.2020.100355	https://doi.org/10.1016/j.intaccaudtax.2020.100355	ADJ
ijtc-501	171	2	batrancea	batrancea	PROPN
ijtc-501	171	3	,	,	PUNCT
ijtc-501	171	4	l.	l.	PROPN
ijtc-501	171	5	,	,	PUNCT
ijtc-501	171	6	nichita	nichita	PROPN
ijtc-501	171	7	,	,	PUNCT
ijtc-501	171	8	a.	a.	NOUN
ijtc-501	171	9	,	,	PUNCT
ijtc-501	171	10	olsen	olsen	PROPN
ijtc-501	171	11	,	,	PUNCT
ijtc-501	171	12	j.	j.	PROPN
ijtc-501	171	13	,	,	PUNCT
ijtc-501	171	14	kogler	kogler	PROPN
ijtc-501	171	15	,	,	PUNCT
ijtc-501	171	16	c.	c.	PROPN
ijtc-501	171	17	,	,	PUNCT
ijtc-501	171	18	kirchler	kirchler	NOUN
ijtc-501	171	19	,	,	PUNCT
ijtc-501	171	20	e.	e.	PROPN
ijtc-501	171	21	,	,	PUNCT
ijtc-501	171	22	hoelzl	hoelzl	PROPN
ijtc-501	171	23	,	,	PUNCT
ijtc-501	171	24	e.	e.	PROPN
ijtc-501	171	25	,	,	PUNCT
ijtc-501	171	26	weiss	weiss	PROPN
ijtc-501	171	27	,	,	PUNCT
ijtc-501	171	28	a.	a.	NOUN
ijtc-501	171	29	,	,	PUNCT
ijtc-501	171	30	torgler	torgler	NOUN
ijtc-501	171	31	,	,	PUNCT
ijtc-501	171	32	b.	b.	PROPN
ijtc-501	171	33	,	,	PUNCT
ijtc-501	171	34	fooken	fooken	PROPN
ijtc-501	171	35	,	,	PUNCT
ijtc-501	171	36	j.	j.	PROPN
ijtc-501	171	37	,	,	PUNCT
ijtc-501	171	38	fuller	full	ADJ
ijtc-501	171	39	,	,	PUNCT
ijtc-501	171	40	j.	j.	PROPN
ijtc-501	171	41	,	,	PUNCT
ijtc-501	171	42	schaffner	schaffner	ADV
ijtc-501	171	43	,	,	PUNCT
ijtc-501	171	44	m.	m.	NOUN
ijtc-501	171	45	,	,	PUNCT
ijtc-501	171	46	banuri	banuri	PROPN
ijtc-501	171	47	,	,	PUNCT
ijtc-501	171	48	s.	s.	PROPN
ijtc-501	171	49	,	,	PUNCT
ijtc-501	171	50	hassanein	hassanein	PROPN
ijtc-501	171	51	,	,	PUNCT
ijtc-501	171	52	m.	m.	NOUN
ijtc-501	171	53	,	,	PUNCT
ijtc-501	171	54	alarcón	alarcón	PROPN
ijtc-501	171	55	-	-	PUNCT
ijtc-501	171	56	garcía	garcía	ADJ
ijtc-501	171	57	,	,	PUNCT
ijtc-501	171	58	g.	g.	PROPN
ijtc-501	171	59	,	,	PUNCT
ijtc-501	171	60	aldemir	aldemir	PROPN
ijtc-501	171	61	,	,	PUNCT
ijtc-501	171	62	c.	c.	PROPN
ijtc-501	171	63	,	,	PUNCT
ijtc-501	171	64	apostol	apostol	NOUN
ijtc-501	171	65	,	,	PUNCT
ijtc-501	171	66	o.	o.	PROPN
ijtc-501	171	67	,	,	PUNCT
ijtc-501	171	68	bank	bank	PROPN
ijtc-501	171	69	weinberg	weinberg	PROPN
ijtc-501	171	70	,	,	PUNCT
ijtc-501	171	71	d.	d.	PROPN
ijtc-501	171	72	,	,	PUNCT
ijtc-501	171	73	batrancea	batrancea	PROPN
ijtc-501	171	74	,	,	PUNCT
ijtc-501	171	75	i.	i.	PROPN
ijtc-501	171	76	,	,	PUNCT
ijtc-501	171	77	belianin	belianin	PROPN
ijtc-501	171	78	,	,	PUNCT
ijtc-501	171	79	a.	a.	NOUN
ijtc-501	171	80	,	,	PUNCT
ijtc-501	171	81	…	…	PUNCT
ijtc-501	171	82	zukauskas	zukauskas	PROPN
ijtc-501	171	83	,	,	PUNCT
ijtc-501	171	84	s.	s.	PROPN
ijtc-501	171	85	(	(	PUNCT
ijtc-501	171	86	2019	2019	NUM
ijtc-501	171	87	)	)	PUNCT
ijtc-501	171	88	.	.	PUNCT
ijtc-501	172	1	trust	trust	NOUN
ijtc-501	172	2	and	and	CCONJ
ijtc-501	172	3	power	power	NOUN
ijtc-501	172	4	as	as	ADP
ijtc-501	172	5	determinants	determinant	NOUN
ijtc-501	172	6	of	of	ADP
ijtc-501	172	7	tax	tax	NOUN
ijtc-501	172	8	compliance	compliance	NOUN
ijtc-501	172	9	across	across	ADP
ijtc-501	172	10	44	44	NUM
ijtc-501	172	11	nations	nation	NOUN
ijtc-501	172	12	.	.	PUNCT
ijtc-501	173	1	journal	journal	PROPN
ijtc-501	173	2	of	of	ADP
ijtc-501	173	3	economic	economic	ADJ
ijtc-501	173	4	psychology	psychology	NOUN
ijtc-501	173	5	,	,	PUNCT
ijtc-501	173	6	74	74	NUM
ijtc-501	173	7	,	,	PUNCT
ijtc-501	173	8	102191	102191	NUM
ijtc-501	173	9	.	.	PUNCT
ijtc-501	174	1	https://doi.org/10.1016/j.joep.2019.102191	https://doi.org/10.1016/j.joep.2019.102191	PROPN
ijtc-501	174	2	benkraiem	benkraiem	PROPN
ijtc-501	174	3	,	,	PUNCT
ijtc-501	174	4	r.	r.	PROPN
ijtc-501	174	5	,	,	PUNCT
ijtc-501	174	6	uyar	uyar	PROPN
ijtc-501	174	7	,	,	PUNCT
ijtc-501	174	8	a.	a.	NOUN
ijtc-501	174	9	,	,	PUNCT
ijtc-501	174	10	kilic	kilic	NOUN
ijtc-501	174	11	,	,	PUNCT
ijtc-501	174	12	m.	m.	NOUN
ijtc-501	174	13	,	,	PUNCT
ijtc-501	174	14	&	&	CCONJ
ijtc-501	174	15	schneider	schneider	PROPN
ijtc-501	174	16	,	,	PUNCT
ijtc-501	174	17	f.	f.	PROPN
ijtc-501	174	18	(	(	PUNCT
ijtc-501	174	19	2021	2021	NUM
ijtc-501	174	20	)	)	PUNCT
ijtc-501	174	21	.	.	PUNCT
ijtc-501	175	1	ethical	ethical	ADJ
ijtc-501	175	2	behavior	behavior	NOUN
ijtc-501	175	3	,	,	PUNCT
ijtc-501	175	4	auditing	auditing	NOUN
ijtc-501	175	5	strength	strength	NOUN
ijtc-501	175	6	,	,	PUNCT
ijtc-501	175	7	and	and	CCONJ
ijtc-501	175	8	tax	tax	NOUN
ijtc-501	175	9	evasion	evasion	NOUN
ijtc-501	175	10	:	:	PUNCT
ijtc-501	175	11	a	a	DET
ijtc-501	175	12	worldwide	worldwide	ADJ
ijtc-501	175	13	perspective	perspective	NOUN
ijtc-501	175	14	.	.	PUNCT
ijtc-501	176	1	journal	journal	PROPN
ijtc-501	176	2	of	of	ADP
ijtc-501	176	3	international	international	ADJ
ijtc-501	176	4	accounting	accounting	NOUN
ijtc-501	176	5	,	,	PUNCT
ijtc-501	176	6	auditing	auditing	NOUN
ijtc-501	176	7	and	and	CCONJ
ijtc-501	176	8	taxation	taxation	NOUN
ijtc-501	176	9	,	,	PUNCT
ijtc-501	176	10	43	43	NUM
ijtc-501	176	11	,	,	PUNCT
ijtc-501	176	12	100380	100380	NUM
ijtc-501	176	13	.	.	PUNCT
ijtc-501	177	1	https://doi.org/10.1016/j.intaccaudtax.2021.100380	https://doi.org/10.1016/j.intaccaudtax.2021.100380	ADJ
ijtc-501	177	2	brushwood	brushwood	NOUN
ijtc-501	177	3	,	,	PUNCT
ijtc-501	177	4	j.	j.	PROPN
ijtc-501	177	5	d.	d.	PROPN
ijtc-501	177	6	,	,	PUNCT
ijtc-501	177	7	johnston	johnston	PROPN
ijtc-501	177	8	,	,	PUNCT
ijtc-501	177	9	d.	d.	PROPN
ijtc-501	177	10	m.	m.	PROPN
ijtc-501	177	11	,	,	PUNCT
ijtc-501	177	12	&	&	CCONJ
ijtc-501	177	13	lusch	lusch	PROPN
ijtc-501	177	14	,	,	PUNCT
ijtc-501	177	15	s.	s.	PROPN
ijtc-501	177	16	j.	j.	PROPN
ijtc-501	177	17	(	(	PUNCT
ijtc-501	177	18	2018	2018	NUM
ijtc-501	177	19	)	)	PUNCT
ijtc-501	177	20	.	.	PUNCT
ijtc-501	178	1	the	the	DET
ijtc-501	178	2	effect	effect	NOUN
ijtc-501	178	3	of	of	ADP
ijtc-501	178	4	tax	tax	NOUN
ijtc-501	178	5	audit	audit	NOUN
ijtc-501	178	6	outcomes	outcome	NOUN
ijtc-501	178	7	on	on	ADP
ijtc-501	178	8	the	the	DET
ijtc-501	178	9	reporting	reporting	NOUN
ijtc-501	178	10	and	and	CCONJ
ijtc-501	178	11	valuation	valuation	NOUN
ijtc-501	178	12	of	of	ADP
ijtc-501	178	13	unrecognized	unrecognized	ADJ
ijtc-501	178	14	tax	tax	NOUN
ijtc-501	178	15	benefits	benefit	NOUN
ijtc-501	178	16	.	.	PUNCT
ijtc-501	179	1	advances	advance	NOUN
ijtc-501	179	2	in	in	ADP
ijtc-501	179	3	accounting	accounting	NOUN
ijtc-501	179	4	,	,	PUNCT
ijtc-501	179	5	42	42	NUM
ijtc-501	179	6	,	,	PUNCT
ijtc-501	179	7	1–11	1–11	PROPN
ijtc-501	179	8	.	.	PUNCT
ijtc-501	180	1	https://doi.org/10.1016/j.adiac.2018.06.001	https://doi.org/10.1016/j.adiac.2018.06.001	NOUN
ijtc-501	180	2	carrillo	carrillo	PROPN
ijtc-501	180	3	,	,	PUNCT
ijtc-501	180	4	p.	p.	PROPN
ijtc-501	180	5	e.	e.	PROPN
ijtc-501	180	6	,	,	PUNCT
ijtc-501	180	7	castro	castro	PROPN
ijtc-501	180	8	,	,	PUNCT
ijtc-501	180	9	e.	e.	PROPN
ijtc-501	180	10	,	,	PUNCT
ijtc-501	180	11	&	&	CCONJ
ijtc-501	180	12	scartascini	scartascini	PROPN
ijtc-501	180	13	,	,	PUNCT
ijtc-501	180	14	c.	c.	PROPN
ijtc-501	180	15	(	(	PUNCT
ijtc-501	180	16	2021	2021	NUM
ijtc-501	180	17	)	)	PUNCT
ijtc-501	180	18	.	.	PUNCT
ijtc-501	181	1	public	public	ADJ
ijtc-501	181	2	good	good	ADJ
ijtc-501	181	3	provision	provision	NOUN
ijtc-501	181	4	and	and	CCONJ
ijtc-501	181	5	property	property	NOUN
ijtc-501	181	6	tax	tax	NOUN
ijtc-501	181	7	the	the	DET
ijtc-501	181	8	effectiveness	effectiveness	NOUN
ijtc-501	181	9	of	of	ADP
ijtc-501	181	10	tax	tax	NOUN
ijtc-501	181	11	audit	audit	NOUN
ijtc-501	181	12	as	as	ADP
ijtc-501	181	13	a	a	DET
ijtc-501	181	14	self	self	NOUN
ijtc-501	181	15	assessment	assessment	NOUN
ijtc-501	181	16	system	system	NOUN
ijtc-501	181	17	supervision	supervision	NOUN
ijtc-501	181	18	measures	measure	NOUN
ijtc-501	181	19	and	and	CCONJ
ijtc-501	181	20	tax	tax	NOUN
ijtc-501	181	21	revenue	revenue	NOUN
ijtc-501	181	22	support	support	NOUN
ijtc-501	181	23	(	(	PUNCT
ijtc-501	181	24	study	study	VERB
ijtc-501	181	25	at	at	ADP
ijtc-501	181	26	the	the	DET
ijtc-501	181	27	large	large	ADJ
ijtc-501	181	28	tax	tax	NOUN
ijtc-501	181	29	office	office	NOUN
ijtc-501	181	30	4	4	NUM
ijtc-501	181	31	)	)	PUNCT
ijtc-501	181	32	.	.	PUNCT
ijtc-501	182	1	wahyudin	wahyudin	VERB
ijtc-501	182	2	,	,	PUNCT
ijtc-501	182	3	tyas	tyas	PROPN
ijtc-501	182	4	,	,	PUNCT
ijtc-501	182	5	atmojo	atmojo	ADV
ijtc-501	182	6	,	,	PUNCT
ijtc-501	182	7	andrayanti	andrayanti	NOUN
ijtc-501	182	8	,	,	PUNCT
ijtc-501	182	9	and	and	CCONJ
ijtc-501	182	10	juliana	juliana	PROPN
ijtc-501	182	11	268	268	NUM
ijtc-501	182	12	|	|	ADV
ijtc-501	182	13	ilomata	ilomata	PROPN
ijtc-501	182	14	international	international	ADJ
ijtc-501	182	15	journal	journal	NOUN
ijtc-501	182	16	of	of	ADP
ijtc-501	182	17	tax	tax	PROPN
ijtc-501	182	18	&	&	CCONJ
ijtc-501	182	19	accounting	account	VERB
ijtc-501	182	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-501	182	21	compliance	compliance	NOUN
ijtc-501	182	22	:	:	PUNCT
ijtc-501	182	23	evidence	evidence	NOUN
ijtc-501	182	24	from	from	ADP
ijtc-501	182	25	a	a	DET
ijtc-501	182	26	natural	natural	ADJ
ijtc-501	182	27	experiment	experiment	NOUN
ijtc-501	182	28	.	.	PUNCT
ijtc-501	183	1	journal	journal	NOUN
ijtc-501	183	2	of	of	ADP
ijtc-501	183	3	public	public	ADJ
ijtc-501	183	4	economics	economic	NOUN
ijtc-501	183	5	,	,	PUNCT
ijtc-501	183	6	198	198	NUM
ijtc-501	183	7	,	,	PUNCT
ijtc-501	183	8	104422	104422	NUM
ijtc-501	183	9	.	.	PUNCT
ijtc-501	184	1	https://doi.org/10.1016/j.jpubeco.2021.104422	https://doi.org/10.1016/j.jpubeco.2021.104422	PROPN
ijtc-501	184	2	chan	chan	PROPN
ijtc-501	184	3	,	,	PUNCT
ijtc-501	184	4	k.	k.	PROPN
ijtc-501	184	5	h.	h.	PROPN
ijtc-501	184	6	,	,	PUNCT
ijtc-501	184	7	lo	lo	PROPN
ijtc-501	184	8	,	,	PUNCT
ijtc-501	184	9	a.	a.	PROPN
ijtc-501	184	10	w.	w.	PROPN
ijtc-501	184	11	y.	y.	PROPN
ijtc-501	184	12	,	,	PUNCT
ijtc-501	184	13	&	&	CCONJ
ijtc-501	184	14	mo	mo	PROPN
ijtc-501	184	15	,	,	PUNCT
ijtc-501	184	16	p.	p.	PROPN
ijtc-501	184	17	l.	l.	PROPN
ijtc-501	184	18	l.	l.	PROPN
ijtc-501	184	19	(	(	PUNCT
ijtc-501	184	20	2015	2015	NUM
ijtc-501	184	21	)	)	PUNCT
ijtc-501	184	22	.	.	PUNCT
ijtc-501	185	1	an	an	DET
ijtc-501	185	2	empirical	empirical	ADJ
ijtc-501	185	3	analysis	analysis	NOUN
ijtc-501	185	4	of	of	ADP
ijtc-501	185	5	the	the	DET
ijtc-501	185	6	changes	change	NOUN
ijtc-501	185	7	in	in	ADP
ijtc-501	185	8	tax	tax	NOUN
ijtc-501	185	9	audit	audit	NOUN
ijtc-501	185	10	focus	focus	NOUN
ijtc-501	185	11	on	on	ADP
ijtc-501	185	12	international	international	ADJ
ijtc-501	185	13	transfer	transfer	NOUN
ijtc-501	185	14	pricing	pricing	NOUN
ijtc-501	185	15	.	.	PUNCT
ijtc-501	186	1	journal	journal	NOUN
ijtc-501	186	2	of	of	ADP
ijtc-501	186	3	international	international	ADJ
ijtc-501	186	4	accounting	accounting	NOUN
ijtc-501	186	5	,	,	PUNCT
ijtc-501	186	6	auditing	auditing	NOUN
ijtc-501	186	7	and	and	CCONJ
ijtc-501	186	8	taxation	taxation	NOUN
ijtc-501	186	9	,	,	PUNCT
ijtc-501	186	10	24	24	NUM
ijtc-501	186	11	,	,	PUNCT
ijtc-501	186	12	94–104	94–104	PROPN
ijtc-501	186	13	.	.	PUNCT
ijtc-501	187	1	https://doi.org/10.1016/j.intaccaudtax.2014.12.001	https://doi.org/10.1016/j.intaccaudtax.2014.12.001	PROPN
ijtc-501	187	2	christian	christian	PROPN
ijtc-501	187	3	,	,	PUNCT
ijtc-501	187	4	f.	f.	PROPN
ijtc-501	187	5	f.	f.	PROPN
ijtc-501	187	6	,	,	PUNCT
ijtc-501	187	7	&	&	CCONJ
ijtc-501	187	8	aribowo	aribowo	PROPN
ijtc-501	187	9	,	,	PUNCT
ijtc-501	187	10	i.	i.	PROPN
ijtc-501	187	11	(	(	PUNCT
ijtc-501	187	12	2021	2021	NUM
ijtc-501	187	13	)	)	PUNCT
ijtc-501	187	14	.	.	PUNCT
ijtc-501	188	1	pengawasan	pengawasan	PROPN
ijtc-501	188	2	kepatuhan	kepatuhan	PROPN
ijtc-501	188	3	perpajakan	perpajakan	VERB
ijtc-501	188	4	wajib	wajib	PROPN
ijtc-501	188	5	pajak	pajak	ADV
ijtc-501	188	6	strategis	strategis	PROPN
ijtc-501	188	7	di	di	X
ijtc-501	188	8	kpp	kpp	PROPN
ijtc-501	188	9	pratama	pratama	PROPN
ijtc-501	188	10	sukoharjo	sukoharjo	NOUN
ijtc-501	188	11	.	.	PUNCT
ijtc-501	189	1	jurnal	jurnal	PROPN
ijtc-501	189	2	pajak	pajak	PROPN
ijtc-501	189	3	indonesia	indonesia	PROPN
ijtc-501	189	4	(	(	PUNCT
ijtc-501	189	5	indonesian	indonesian	ADJ
ijtc-501	189	6	tax	tax	NOUN
ijtc-501	189	7	review	review	PROPN
ijtc-501	189	8	)	)	PUNCT
ijtc-501	189	9	,	,	PUNCT
ijtc-501	189	10	5(2	5(2	NUM
ijtc-501	189	11	)	)	PUNCT
ijtc-501	189	12	,	,	PUNCT
ijtc-501	189	13	102–107	102–107	NUM
ijtc-501	189	14	.	.	PUNCT
ijtc-501	189	15	https://doi.org/10.31092/jpi.v5i2.1320	https://doi.org/10.31092/jpi.v5i2.1320	PROPN
ijtc-501	189	16	creswell	creswell	PROPN
ijtc-501	189	17	,	,	PUNCT
ijtc-501	189	18	j.	j.	PROPN
ijtc-501	189	19	w.	w.	PROPN
ijtc-501	189	20	(	(	PUNCT
ijtc-501	189	21	2017	2017	NUM
ijtc-501	189	22	)	)	PUNCT
ijtc-501	189	23	.	.	PUNCT
ijtc-501	190	1	research	research	NOUN
ijtc-501	190	2	design	design	PROPN
ijtc-501	190	3	pendekatan	pendekatan	PROPN
ijtc-501	190	4	kualitatif	kualitatif	PROPN
ijtc-501	190	5	,	,	PUNCT
ijtc-501	190	6	kuantitatif	kuantitatif	PROPN
ijtc-501	190	7	,	,	PUNCT
ijtc-501	190	8	dan	dan	PROPN
ijtc-501	190	9	mixed	mixed	PROPN
ijtc-501	190	10	(	(	PUNCT
ijtc-501	190	11	s.	s.	PROPN
ijtc-501	190	12	z.	z.	PROPN
ijtc-501	190	13	qudsy	qudsy	PROPN
ijtc-501	191	1	(	(	PUNCT
ijtc-501	191	2	ed	ed	NOUN
ijtc-501	191	3	.	.	PUNCT
ijtc-501	191	4	)	)	PUNCT
ijtc-501	191	5	;	;	PUNCT
ijtc-501	191	6	3rd	3rd	ADJ
ijtc-501	191	7	ed	ed	NOUN
ijtc-501	191	8	.	.	PUNCT
ijtc-501	191	9	)	)	PUNCT
ijtc-501	191	10	.	.	PUNCT
ijtc-501	192	1	pustaka	pustaka	ADJ
ijtc-501	192	2	pelajar	pelajar	NOUN
ijtc-501	192	3	.	.	PUNCT
ijtc-501	193	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	PROPN
ijtc-501	193	2	cunningham	cunningham	PROPN
ijtc-501	193	3	,	,	PUNCT
ijtc-501	193	4	j.	j.	PROPN
ijtc-501	193	5	b.	b.	PROPN
ijtc-501	193	6	(	(	PUNCT
ijtc-501	193	7	2010	2010	NUM
ijtc-501	193	8	)	)	PUNCT
ijtc-501	193	9	.	.	PUNCT
ijtc-501	194	1	a	a	DET
ijtc-501	194	2	systems	system	NOUN
ijtc-501	194	3	-	-	PUNCT
ijtc-501	194	4	resource	resource	NOUN
ijtc-501	194	5	approach	approach	NOUN
ijtc-501	194	6	for	for	ADP
ijtc-501	194	7	evaluating	evaluate	VERB
ijtc-501	194	8	organizational	organizational	ADJ
ijtc-501	194	9	effectiveness	effectiveness	NOUN
ijtc-501	194	10	.	.	PUNCT
ijtc-501	195	1	human	human	ADJ
ijtc-501	195	2	relations	relation	NOUN
ijtc-501	195	3	,	,	PUNCT
ijtc-501	195	4	31(7	31(7	NUM
ijtc-501	195	5	)	)	PUNCT
ijtc-501	195	6	,	,	PUNCT
ijtc-501	195	7	631–656	631–656	NUM
ijtc-501	195	8	.	.	PUNCT
ijtc-501	195	9	https://doi.org/10.1177/001872677803100705	https://doi.org/10.1177/001872677803100705	NOUN
ijtc-501	195	10	damayanti	damayanti	NOUN
ijtc-501	195	11	,	,	PUNCT
ijtc-501	195	12	t.	t.	PROPN
ijtc-501	195	13	w.	w.	PROPN
ijtc-501	195	14	,	,	PUNCT
ijtc-501	195	15	&	&	CCONJ
ijtc-501	195	16	martono	martono	PROPN
ijtc-501	195	17	,	,	PUNCT
ijtc-501	195	18	s.	s.	PROPN
ijtc-501	195	19	(	(	PUNCT
ijtc-501	195	20	2018	2018	NUM
ijtc-501	195	21	)	)	PUNCT
ijtc-501	195	22	.	.	PUNCT
ijtc-501	196	1	taxpayer	taxpayer	NOUN
ijtc-501	196	2	compliance	compliance	NOUN
ijtc-501	196	3	,	,	PUNCT
ijtc-501	196	4	trust	trust	NOUN
ijtc-501	196	5	,	,	PUNCT
ijtc-501	196	6	and	and	CCONJ
ijtc-501	196	7	power	power	NOUN
ijtc-501	196	8	.	.	PUNCT
ijtc-501	197	1	jurnal	jurnal	ADJ
ijtc-501	197	2	keuangan	keuangan	PROPN
ijtc-501	197	3	dan	dan	PROPN
ijtc-501	197	4	perbankan	perbankan	PROPN
ijtc-501	197	5	,	,	PUNCT
ijtc-501	197	6	22(2	22(2	NUM
ijtc-501	197	7	)	)	PUNCT
ijtc-501	197	8	.	.	PUNCT
ijtc-501	198	1	https://doi.org/10.26905/jkdp.v22i2.1580	https://doi.org/10.26905/jkdp.v22i2.1580	PROPN
ijtc-501	198	2	dimos	dimos	PROPN
ijtc-501	198	3	,	,	PUNCT
ijtc-501	198	4	c.	c.	PROPN
ijtc-501	198	5	,	,	PUNCT
ijtc-501	198	6	pugh	pugh	PROPN
ijtc-501	198	7	,	,	PUNCT
ijtc-501	198	8	g.	g.	PROPN
ijtc-501	198	9	,	,	PUNCT
ijtc-501	198	10	hisarciklilar	hisarciklilar	NOUN
ijtc-501	198	11	,	,	PUNCT
ijtc-501	198	12	m.	m.	NOUN
ijtc-501	198	13	,	,	PUNCT
ijtc-501	198	14	talam	talam	PROPN
ijtc-501	198	15	,	,	PUNCT
ijtc-501	198	16	e.	e.	PROPN
ijtc-501	198	17	,	,	PUNCT
ijtc-501	198	18	&	&	CCONJ
ijtc-501	198	19	jackson	jackson	PROPN
ijtc-501	198	20	,	,	PUNCT
ijtc-501	198	21	i.	i.	PROPN
ijtc-501	198	22	(	(	PUNCT
ijtc-501	198	23	2022	2022	NUM
ijtc-501	198	24	)	)	PUNCT
ijtc-501	198	25	.	.	PUNCT
ijtc-501	199	1	the	the	DET
ijtc-501	199	2	relative	relative	ADJ
ijtc-501	199	3	effectiveness	effectiveness	NOUN
ijtc-501	199	4	of	of	ADP
ijtc-501	199	5	r&d	r&d	ADJ
ijtc-501	199	6	tax	tax	NOUN
ijtc-501	199	7	credits	credit	NOUN
ijtc-501	199	8	and	and	CCONJ
ijtc-501	199	9	r&d	r&d	NOUN
ijtc-501	199	10	subsidies	subsidy	NOUN
ijtc-501	199	11	:	:	PUNCT
ijtc-501	199	12	a	a	DET
ijtc-501	199	13	comparative	comparative	ADJ
ijtc-501	199	14	meta	meta	ADJ
ijtc-501	199	15	-	-	PUNCT
ijtc-501	199	16	regression	regression	NOUN
ijtc-501	199	17	analysis	analysis	NOUN
ijtc-501	199	18	.	.	PUNCT
ijtc-501	200	1	technovation	technovation	NOUN
ijtc-501	200	2	,	,	PUNCT
ijtc-501	200	3	115	115	NUM
ijtc-501	200	4	,	,	PUNCT
ijtc-501	200	5	102450	102450	NUM
ijtc-501	200	6	.	.	PUNCT
ijtc-501	201	1	https://doi.org/10.1016/j.technovation.2021.102450	https://doi.org/10.1016/j.technovation.2021.102450	VERB
ijtc-501	201	2	dixit	dixit	PROPN
ijtc-501	201	3	,	,	PUNCT
ijtc-501	201	4	a.	a.	PROPN
ijtc-501	201	5	,	,	PUNCT
ijtc-501	201	6	kumar	kumar	PROPN
ijtc-501	201	7	,	,	PUNCT
ijtc-501	201	8	p.	p.	PROPN
ijtc-501	201	9	,	,	PUNCT
ijtc-501	201	10	&	&	CCONJ
ijtc-501	201	11	jakhar	jakhar	PROPN
ijtc-501	201	12	,	,	PUNCT
ijtc-501	201	13	s.	s.	PROPN
ijtc-501	201	14	k.	k.	PROPN
ijtc-501	201	15	(	(	PUNCT
ijtc-501	201	16	2022	2022	NUM
ijtc-501	201	17	)	)	PUNCT
ijtc-501	201	18	.	.	PUNCT
ijtc-501	202	1	effectiveness	effectiveness	NOUN
ijtc-501	202	2	of	of	ADP
ijtc-501	202	3	carbon	carbon	NOUN
ijtc-501	202	4	tax	tax	NOUN
ijtc-501	202	5	and	and	CCONJ
ijtc-501	202	6	congestion	congestion	NOUN
ijtc-501	202	7	cost	cost	NOUN
ijtc-501	202	8	in	in	ADP
ijtc-501	202	9	improving	improve	VERB
ijtc-501	202	10	the	the	DET
ijtc-501	202	11	airline	airline	NOUN
ijtc-501	202	12	industry	industry	NOUN
ijtc-501	202	13	greening	greening	NOUN
ijtc-501	202	14	level	level	NOUN
ijtc-501	202	15	and	and	CCONJ
ijtc-501	202	16	welfare	welfare	NOUN
ijtc-501	202	17	:	:	PUNCT
ijtc-501	202	18	a	a	DET
ijtc-501	202	19	case	case	NOUN
ijtc-501	202	20	of	of	ADP
ijtc-501	202	21	two	two	NUM
ijtc-501	202	22	competing	compete	VERB
ijtc-501	202	23	airlines	airline	NOUN
ijtc-501	202	24	.	.	PUNCT
ijtc-501	203	1	journal	journal	PROPN
ijtc-501	203	2	of	of	ADP
ijtc-501	203	3	air	air	PROPN
ijtc-501	203	4	transport	transport	PROPN
ijtc-501	203	5	management	management	NOUN
ijtc-501	203	6	,	,	PUNCT
ijtc-501	203	7	100	100	NUM
ijtc-501	203	8	,	,	PUNCT
ijtc-501	203	9	102182	102182	NUM
ijtc-501	203	10	.	.	PUNCT
ijtc-501	204	1	https://doi.org/10.1016/j.jairtraman.2022.102182	https://doi.org/10.1016/j.jairtraman.2022.102182	PROPN
ijtc-501	204	2	duan	duan	PROPN
ijtc-501	204	3	,	,	PUNCT
ijtc-501	204	4	b.	b.	PROPN
ijtc-501	204	5	,	,	PUNCT
ijtc-501	204	6	ma	ma	PROPN
ijtc-501	204	7	,	,	PUNCT
ijtc-501	204	8	x.	x.	PROPN
ijtc-501	204	9	,	,	PUNCT
ijtc-501	204	10	tang	tang	PROPN
ijtc-501	204	11	,	,	PUNCT
ijtc-501	204	12	t.	t.	PROPN
ijtc-501	204	13	,	,	PUNCT
ijtc-501	204	14	&	&	CCONJ
ijtc-501	204	15	zheng	zheng	PROPN
ijtc-501	204	16	,	,	PUNCT
ijtc-501	204	17	g.	g.	PROPN
ijtc-501	204	18	(	(	PUNCT
ijtc-501	204	19	2021	2021	NUM
ijtc-501	204	20	)	)	PUNCT
ijtc-501	204	21	.	.	PUNCT
ijtc-501	205	1	adjustment	adjustment	NOUN
ijtc-501	205	2	costs	cost	NOUN
ijtc-501	205	3	of	of	ADP
ijtc-501	205	4	institutional	institutional	ADJ
ijtc-501	205	5	tax	tax	NOUN
ijtc-501	205	6	changes	change	NOUN
ijtc-501	205	7	from	from	ADP
ijtc-501	205	8	the	the	DET
ijtc-501	205	9	audit	audit	NOUN
ijtc-501	205	10	pricing	pricing	NOUN
ijtc-501	205	11	perspective	perspective	NOUN
ijtc-501	205	12	:	:	PUNCT
ijtc-501	205	13	empirical	empirical	ADJ
ijtc-501	205	14	evidence	evidence	NOUN
ijtc-501	205	15	from	from	ADP
ijtc-501	205	16	the	the	DET
ijtc-501	205	17	vat	vat	NOUN
ijtc-501	205	18	reform	reform	NOUN
ijtc-501	205	19	.	.	PUNCT
ijtc-501	206	1	china	china	PROPN
ijtc-501	206	2	journal	journal	PROPN
ijtc-501	206	3	of	of	ADP
ijtc-501	206	4	accounting	accounting	PROPN
ijtc-501	206	5	research	research	NOUN
ijtc-501	206	6	,	,	PUNCT
ijtc-501	206	7	14(2	14(2	NUM
ijtc-501	206	8	)	)	PUNCT
ijtc-501	206	9	,	,	PUNCT
ijtc-501	206	10	129–149	129–149	NUM
ijtc-501	206	11	.	.	PUNCT
ijtc-501	207	1	https://doi.org/10.1016/j.cjar.2021.04.001	https://doi.org/10.1016/j.cjar.2021.04.001	NOUN
ijtc-501	207	2	erdiansyah	erdiansyah	NOUN
ijtc-501	207	3	,	,	PUNCT
ijtc-501	207	4	a.	a.	PROPN
ijtc-501	207	5	v.	v.	PROPN
ijtc-501	207	6	,	,	PUNCT
ijtc-501	207	7	&	&	CCONJ
ijtc-501	207	8	khoirunurrofik	khoirunurrofik	PROPN
ijtc-501	207	9	,	,	PUNCT
ijtc-501	207	10	k.	k.	PROPN
ijtc-501	207	11	(	(	PUNCT
ijtc-501	207	12	2021	2021	NUM
ijtc-501	207	13	)	)	PUNCT
ijtc-501	207	14	.	.	PUNCT
ijtc-501	208	1	formal	formal	ADJ
ijtc-501	208	2	tax	tax	NOUN
ijtc-501	208	3	compliance	compliance	NOUN
ijtc-501	208	4	in	in	ADP
ijtc-501	208	5	indonesia	indonesia	PROPN
ijtc-501	208	6	through	through	ADP
ijtc-501	208	7	electronic	electronic	ADJ
ijtc-501	208	8	tax	tax	NOUN
ijtc-501	208	9	filing	filing	NOUN
ijtc-501	208	10	:	:	PUNCT
ijtc-501	208	11	a	a	DET
ijtc-501	208	12	case	case	NOUN
ijtc-501	208	13	study	study	NOUN
ijtc-501	208	14	of	of	ADP
ijtc-501	208	15	micro	micro	PROPN
ijtc-501	208	16	,	,	PUNCT
ijtc-501	208	17	small	small	ADJ
ijtc-501	208	18	,	,	PUNCT
ijtc-501	208	19	and	and	CCONJ
ijtc-501	208	20	medium	medium	ADJ
ijtc-501	208	21	enterprises	enterprise	NOUN
ijtc-501	208	22	(	(	PUNCT
ijtc-501	208	23	msmes	msme	NOUN
ijtc-501	208	24	)	)	PUNCT
ijtc-501	208	25	.	.	PUNCT
ijtc-501	209	1	jurnal	jurnal	PROPN
ijtc-501	209	2	pajak	pajak	PROPN
ijtc-501	209	3	indonesia	indonesia	PROPN
ijtc-501	209	4	(	(	PUNCT
ijtc-501	209	5	indonesian	indonesian	ADJ
ijtc-501	209	6	tax	tax	NOUN
ijtc-501	209	7	review	review	PROPN
ijtc-501	209	8	)	)	PUNCT
ijtc-501	209	9	,	,	PUNCT
ijtc-501	209	10	5(1	5(1	NUM
ijtc-501	209	11	)	)	PUNCT
ijtc-501	209	12	.	.	PUNCT
ijtc-501	210	1	https://doi.org/10.31092/jpi.v5i1.1237	https://doi.org/10.31092/jpi.v5i1.1237	PROPN
ijtc-501	210	2	eulaiwi	eulaiwi	NOUN
ijtc-501	210	3	,	,	PUNCT
ijtc-501	210	4	b.	b.	PROPN
ijtc-501	210	5	,	,	PUNCT
ijtc-501	210	6	al	al	PROPN
ijtc-501	210	7	-	-	PUNCT
ijtc-501	210	8	hadi	hadi	PROPN
ijtc-501	210	9	,	,	PUNCT
ijtc-501	210	10	a.	a.	PROPN
ijtc-501	210	11	,	,	PUNCT
ijtc-501	210	12	taylor	taylor	PROPN
ijtc-501	210	13	,	,	PUNCT
ijtc-501	210	14	g.	g.	PROPN
ijtc-501	210	15	,	,	PUNCT
ijtc-501	210	16	dutta	dutta	PROPN
ijtc-501	210	17	,	,	PUNCT
ijtc-501	210	18	s.	s.	PROPN
ijtc-501	210	19	,	,	PUNCT
ijtc-501	210	20	duong	duong	PROPN
ijtc-501	210	21	,	,	PUNCT
ijtc-501	210	22	l.	l.	PROPN
ijtc-501	210	23	,	,	PUNCT
ijtc-501	210	24	&	&	CCONJ
ijtc-501	210	25	richardson	richardson	PROPN
ijtc-501	210	26	,	,	PUNCT
ijtc-501	210	27	g.	g.	PROPN
ijtc-501	210	28	(	(	PUNCT
ijtc-501	210	29	2021	2021	NUM
ijtc-501	210	30	)	)	PUNCT
ijtc-501	210	31	.	.	PUNCT
ijtc-501	211	1	tax	tax	NOUN
ijtc-501	211	2	haven	haven	NOUN
ijtc-501	211	3	use	use	NOUN
ijtc-501	211	4	,	,	PUNCT
ijtc-501	211	5	the	the	DET
ijtc-501	211	6	pricing	pricing	NOUN
ijtc-501	211	7	of	of	ADP
ijtc-501	211	8	audit	audit	NOUN
ijtc-501	211	9	and	and	CCONJ
ijtc-501	211	10	non	non	ADJ
ijtc-501	211	11	-	-	ADJ
ijtc-501	211	12	audit	audit	ADJ
ijtc-501	211	13	services	service	NOUN
ijtc-501	211	14	,	,	PUNCT
ijtc-501	211	15	suspicious	suspicious	ADJ
ijtc-501	211	16	matters	matter	NOUN
ijtc-501	211	17	reporting	report	VERB
ijtc-501	211	18	obligations	obligation	NOUN
ijtc-501	211	19	and	and	CCONJ
ijtc-501	211	20	whistle	whistle	VERB
ijtc-501	211	21	blower	blower	NOUN
ijtc-501	211	22	hotline	hotline	NOUN
ijtc-501	211	23	facilities	facility	NOUN
ijtc-501	211	24	:	:	PUNCT
ijtc-501	211	25	evidence	evidence	NOUN
ijtc-501	211	26	from	from	ADP
ijtc-501	211	27	australian	australian	ADJ
ijtc-501	211	28	financial	financial	ADJ
ijtc-501	211	29	corporations	corporation	NOUN
ijtc-501	211	30	.	.	PUNCT
ijtc-501	212	1	journal	journal	PROPN
ijtc-501	212	2	of	of	ADP
ijtc-501	212	3	contemporary	contemporary	PROPN
ijtc-501	212	4	accounting	accounting	PROPN
ijtc-501	212	5	&	&	CCONJ
ijtc-501	212	6	economics	economic	NOUN
ijtc-501	212	7	,	,	PUNCT
ijtc-501	212	8	17(2	17(2	NUM
ijtc-501	212	9	)	)	PUNCT
ijtc-501	212	10	,	,	PUNCT
ijtc-501	212	11	100262	100262	NUM
ijtc-501	212	12	.	.	PUNCT
ijtc-501	213	1	https://doi.org/10.1016/j.jcae.2021.100262	https://doi.org/10.1016/j.jcae.2021.100262	NOUN
ijtc-501	213	2	faúndez	faúndez	NOUN
ijtc-501	213	3	-	-	PUNCT
ijtc-501	213	4	ugalde	ugalde	NOUN
ijtc-501	213	5	,	,	PUNCT
ijtc-501	213	6	a.	a.	NOUN
ijtc-501	213	7	,	,	PUNCT
ijtc-501	213	8	mellado	mellado	NOUN
ijtc-501	213	9	-	-	PUNCT
ijtc-501	213	10	silva	silva	PROPN
ijtc-501	213	11	,	,	PUNCT
ijtc-501	213	12	r.	r.	PROPN
ijtc-501	213	13	,	,	PUNCT
ijtc-501	213	14	&	&	CCONJ
ijtc-501	213	15	aldunate	aldunate	PROPN
ijtc-501	213	16	-	-	PUNCT
ijtc-501	213	17	lizana	lizana	PROPN
ijtc-501	213	18	,	,	PUNCT
ijtc-501	213	19	e.	e.	PROPN
ijtc-501	213	20	(	(	PUNCT
ijtc-501	213	21	2020	2020	NUM
ijtc-501	213	22	)	)	PUNCT
ijtc-501	213	23	.	.	PUNCT
ijtc-501	214	1	use	use	NOUN
ijtc-501	214	2	of	of	ADP
ijtc-501	214	3	artificial	artificial	ADJ
ijtc-501	214	4	intelligence	intelligence	NOUN
ijtc-501	214	5	by	by	ADP
ijtc-501	214	6	tax	tax	NOUN
ijtc-501	214	7	administrations	administration	NOUN
ijtc-501	214	8	:	:	PUNCT
ijtc-501	214	9	an	an	DET
ijtc-501	214	10	analysis	analysis	NOUN
ijtc-501	214	11	regarding	regard	VERB
ijtc-501	214	12	taxpayers	taxpayer	NOUN
ijtc-501	214	13	’	’	PART
ijtc-501	214	14	rights	right	NOUN
ijtc-501	214	15	in	in	ADP
ijtc-501	214	16	latin	latin	ADJ
ijtc-501	214	17	american	american	ADJ
ijtc-501	214	18	countries	country	NOUN
ijtc-501	214	19	.	.	PUNCT
ijtc-501	215	1	computer	computer	NOUN
ijtc-501	215	2	law	law	PROPN
ijtc-501	215	3	&	&	CCONJ
ijtc-501	215	4	security	security	PROPN
ijtc-501	215	5	review	review	PROPN
ijtc-501	215	6	,	,	PUNCT
ijtc-501	215	7	38	38	NUM
ijtc-501	215	8	,	,	PUNCT
ijtc-501	215	9	105441	105441	NUM
ijtc-501	215	10	.	.	PUNCT
ijtc-501	216	1	https://doi.org/10.1016/j.clsr.2020.105441	https://doi.org/10.1016/j.clsr.2020.105441	PROPN
ijtc-501	216	2	febrian	febrian	PROPN
ijtc-501	216	3	,	,	PUNCT
ijtc-501	216	4	f.	f.	PROPN
ijtc-501	216	5	(	(	PUNCT
ijtc-501	216	6	2019	2019	NUM
ijtc-501	216	7	)	)	PUNCT
ijtc-501	216	8	.	.	PUNCT
ijtc-501	217	1	penerapan	penerapan	PROPN
ijtc-501	217	2	e	e	NOUN
ijtc-501	217	3	-	-	NOUN
ijtc-501	217	4	audit	audit	NOUN
ijtc-501	217	5	dalam	dalam	NOUN
ijtc-501	217	6	pemeriksan	pemeriksan	VERB
ijtc-501	217	7	pajak	pajak	ADV
ijtc-501	217	8	:	:	PUNCT
ijtc-501	217	9	studi	studi	PROPN
ijtc-501	217	10	kasus	kasus	PROPN
ijtc-501	217	11	pada	pada	PROPN
ijtc-501	217	12	pt	pt	PROPN
ijtc-501	217	13	aa	aa	PROPN
ijtc-501	217	14	tahun	tahun	PROPN
ijtc-501	217	15	pajak	pajak	PROPN
ijtc-501	217	16	2016	2016	NUM
ijtc-501	217	17	.	.	PUNCT
ijtc-501	218	1	jurnal	jurnal	ADJ
ijtc-501	218	2	pajak	pajak	PROPN
ijtc-501	218	3	indonesia	indonesia	PROPN
ijtc-501	218	4	(	(	PUNCT
ijtc-501	218	5	indonesian	indonesian	ADJ
ijtc-501	218	6	tax	tax	NOUN
ijtc-501	218	7	review	review	PROPN
ijtc-501	218	8	)	)	PUNCT
ijtc-501	218	9	,	,	PUNCT
ijtc-501	218	10	2(1	2(1	NUM
ijtc-501	218	11	)	)	PUNCT
ijtc-501	218	12	,	,	PUNCT
ijtc-501	218	13	106–113	106–113	NUM
ijtc-501	218	14	.	.	PUNCT
ijtc-501	219	1	https://doi.org/10.31092/jpi.v2i1.519	https://doi.org/10.31092/jpi.v2i1.519	VERB
ijtc-501	219	2	gangl	gangl	PROPN
ijtc-501	219	3	,	,	PUNCT
ijtc-501	219	4	k.	k.	PROPN
ijtc-501	219	5	,	,	PUNCT
ijtc-501	219	6	torgler	torgler	PROPN
ijtc-501	219	7	,	,	PUNCT
ijtc-501	219	8	b.	b.	PROPN
ijtc-501	219	9	,	,	PUNCT
ijtc-501	219	10	kirchler	kirchler	PROPN
ijtc-501	219	11	,	,	PUNCT
ijtc-501	219	12	e.	e.	PROPN
ijtc-501	219	13	,	,	PUNCT
ijtc-501	219	14	&	&	CCONJ
ijtc-501	219	15	hofmann	hofmann	PROPN
ijtc-501	219	16	,	,	PUNCT
ijtc-501	219	17	e.	e.	PROPN
ijtc-501	219	18	(	(	PUNCT
ijtc-501	219	19	2014	2014	NUM
ijtc-501	219	20	)	)	PUNCT
ijtc-501	219	21	.	.	PUNCT
ijtc-501	220	1	effects	effect	NOUN
ijtc-501	220	2	of	of	ADP
ijtc-501	220	3	supervision	supervision	NOUN
ijtc-501	220	4	on	on	ADP
ijtc-501	220	5	tax	tax	NOUN
ijtc-501	220	6	compliance	compliance	NOUN
ijtc-501	220	7	:	:	PUNCT
ijtc-501	220	8	evidence	evidence	NOUN
ijtc-501	220	9	from	from	ADP
ijtc-501	220	10	a	a	DET
ijtc-501	220	11	field	field	NOUN
ijtc-501	220	12	experiment	experiment	NOUN
ijtc-501	220	13	in	in	ADP
ijtc-501	220	14	austria	austria	PROPN
ijtc-501	220	15	.	.	PUNCT
ijtc-501	221	1	economics	economic	NOUN
ijtc-501	221	2	letters	letter	NOUN
ijtc-501	221	3	,	,	PUNCT
ijtc-501	221	4	123(3	123(3	NUM
ijtc-501	221	5	)	)	PUNCT
ijtc-501	221	6	,	,	PUNCT
ijtc-501	221	7	378–382	378–382	NUM
ijtc-501	221	8	.	.	PUNCT
ijtc-501	222	1	https://doi.org/10.1016/j.econlet.2014.03.027	https://doi.org/10.1016/j.econlet.2014.03.027	VERB
ijtc-501	222	2	garcía	garcía	ADJ
ijtc-501	222	3	-	-	PUNCT
ijtc-501	222	4	meca	meca	NOUN
ijtc-501	222	5	,	,	PUNCT
ijtc-501	222	6	e.	e.	PROPN
ijtc-501	222	7	,	,	PUNCT
ijtc-501	222	8	ramón	ramón	NOUN
ijtc-501	222	9	-	-	PUNCT
ijtc-501	222	10	llorens	lloren	NOUN
ijtc-501	222	11	,	,	PUNCT
ijtc-501	222	12	m.-c	m.-c	NOUN
ijtc-501	222	13	.	.	PUNCT
ijtc-501	222	14	,	,	PUNCT
ijtc-501	222	15	&	&	CCONJ
ijtc-501	222	16	martínez	martínez	PROPN
ijtc-501	222	17	-	-	PUNCT
ijtc-501	222	18	ferrero	ferrero	PROPN
ijtc-501	222	19	,	,	PUNCT
ijtc-501	222	20	j.	j.	PROPN
ijtc-501	222	21	(	(	PUNCT
ijtc-501	222	22	2021	2021	NUM
ijtc-501	222	23	)	)	PUNCT
ijtc-501	222	24	.	.	PUNCT
ijtc-501	223	1	are	be	AUX
ijtc-501	223	2	narcissistic	narcissistic	ADJ
ijtc-501	223	3	ceos	ceos	NOUN
ijtc-501	223	4	more	more	ADJ
ijtc-501	223	5	tax	tax	NOUN
ijtc-501	223	6	aggressive	aggressive	ADJ
ijtc-501	223	7	?	?	PUNCT
ijtc-501	224	1	the	the	DET
ijtc-501	224	2	moderating	moderate	VERB
ijtc-501	224	3	role	role	NOUN
ijtc-501	224	4	of	of	ADP
ijtc-501	224	5	internal	internal	ADJ
ijtc-501	224	6	audit	audit	NOUN
ijtc-501	224	7	committees	committee	NOUN
ijtc-501	224	8	.	.	PUNCT
ijtc-501	225	1	journal	journal	PROPN
ijtc-501	225	2	of	of	ADP
ijtc-501	225	3	business	business	NOUN
ijtc-501	225	4	research	research	NOUN
ijtc-501	225	5	,	,	PUNCT
ijtc-501	225	6	129	129	NUM
ijtc-501	225	7	,	,	PUNCT
ijtc-501	225	8	223–235	223–235	NUM
ijtc-501	225	9	.	.	PUNCT
ijtc-501	225	10	https://doi.org/10.1016/j.jbusres.2021.02.043	https://doi.org/10.1016/j.jbusres.2021.02.043	NOUN
ijtc-501	225	11	the	the	DET
ijtc-501	225	12	effectiveness	effectiveness	NOUN
ijtc-501	225	13	of	of	ADP
ijtc-501	225	14	tax	tax	NOUN
ijtc-501	225	15	audit	audit	NOUN
ijtc-501	225	16	as	as	ADP
ijtc-501	225	17	a	a	DET
ijtc-501	225	18	self	self	NOUN
ijtc-501	225	19	assessment	assessment	NOUN
ijtc-501	225	20	system	system	NOUN
ijtc-501	225	21	supervision	supervision	NOUN
ijtc-501	225	22	measures	measure	NOUN
ijtc-501	225	23	and	and	CCONJ
ijtc-501	225	24	tax	tax	NOUN
ijtc-501	225	25	revenue	revenue	NOUN
ijtc-501	225	26	support	support	NOUN
ijtc-501	225	27	(	(	PUNCT
ijtc-501	225	28	study	study	VERB
ijtc-501	225	29	at	at	ADP
ijtc-501	225	30	the	the	DET
ijtc-501	225	31	large	large	ADJ
ijtc-501	225	32	tax	tax	NOUN
ijtc-501	225	33	office	office	NOUN
ijtc-501	225	34	4	4	NUM
ijtc-501	225	35	)	)	PUNCT
ijtc-501	225	36	.	.	PUNCT
ijtc-501	226	1	wahyudin	wahyudin	VERB
ijtc-501	226	2	,	,	PUNCT
ijtc-501	226	3	tyas	tyas	PROPN
ijtc-501	226	4	,	,	PUNCT
ijtc-501	226	5	atmojo	atmojo	ADV
ijtc-501	226	6	,	,	PUNCT
ijtc-501	226	7	andrayanti	andrayanti	NOUN
ijtc-501	226	8	,	,	PUNCT
ijtc-501	226	9	and	and	CCONJ
ijtc-501	226	10	juliana	juliana	PROPN
ijtc-501	226	11	269	269	NUM
ijtc-501	226	12	|	|	ADV
ijtc-501	226	13	ilomata	ilomata	PROPN
ijtc-501	226	14	international	international	ADJ
ijtc-501	226	15	journal	journal	NOUN
ijtc-501	226	16	of	of	ADP
ijtc-501	226	17	tax	tax	PROPN
ijtc-501	226	18	&	&	CCONJ
ijtc-501	226	19	accounting	accounting	PROPN
ijtc-501	226	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-501	226	21	gechert	gechert	NOUN
ijtc-501	226	22	,	,	PUNCT
ijtc-501	226	23	s.	s.	PROPN
ijtc-501	226	24	,	,	PUNCT
ijtc-501	226	25	&	&	CCONJ
ijtc-501	226	26	heimberger	heimberger	NOUN
ijtc-501	226	27	,	,	PUNCT
ijtc-501	226	28	p.	p.	NOUN
ijtc-501	226	29	(	(	PUNCT
ijtc-501	226	30	2022	2022	NUM
ijtc-501	226	31	)	)	PUNCT
ijtc-501	226	32	.	.	PUNCT
ijtc-501	227	1	do	do	AUX
ijtc-501	227	2	corporate	corporate	ADJ
ijtc-501	227	3	tax	tax	NOUN
ijtc-501	227	4	cuts	cut	NOUN
ijtc-501	227	5	boost	boost	VERB
ijtc-501	227	6	economic	economic	ADJ
ijtc-501	227	7	growth	growth	NOUN
ijtc-501	227	8	?	?	PUNCT
ijtc-501	228	1	european	european	ADJ
ijtc-501	228	2	economic	economic	PROPN
ijtc-501	228	3	review	review	PROPN
ijtc-501	228	4	,	,	PUNCT
ijtc-501	228	5	147	147	NUM
ijtc-501	228	6	,	,	PUNCT
ijtc-501	228	7	104157	104157	NUM
ijtc-501	228	8	.	.	PUNCT
ijtc-501	229	1	https://doi.org/10.1016/j.euroecorev.2022.104157	https://doi.org/10.1016/j.euroecorev.2022.104157	PROPN
ijtc-501	229	2	goldman	goldman	PROPN
ijtc-501	229	3	,	,	PUNCT
ijtc-501	229	4	n.	n.	PROPN
ijtc-501	229	5	c.	c.	PROPN
ijtc-501	229	6	,	,	PUNCT
ijtc-501	229	7	harris	harris	PROPN
ijtc-501	229	8	,	,	PUNCT
ijtc-501	229	9	m.	m.	PROPN
ijtc-501	229	10	k.	k.	PROPN
ijtc-501	229	11	,	,	PUNCT
ijtc-501	229	12	&	&	CCONJ
ijtc-501	229	13	omer	omer	PROPN
ijtc-501	229	14	,	,	PUNCT
ijtc-501	229	15	t.	t.	PROPN
ijtc-501	229	16	c.	c.	PROPN
ijtc-501	229	17	(	(	PUNCT
ijtc-501	229	18	2022	2022	NUM
ijtc-501	229	19	)	)	PUNCT
ijtc-501	229	20	.	.	PUNCT
ijtc-501	230	1	does	do	AUX
ijtc-501	230	2	task	task	NOUN
ijtc-501	230	3	-	-	PUNCT
ijtc-501	230	4	specific	specific	ADJ
ijtc-501	230	5	knowledge	knowledge	NOUN
ijtc-501	230	6	improve	improve	VERB
ijtc-501	230	7	audit	audit	NOUN
ijtc-501	230	8	quality	quality	NOUN
ijtc-501	230	9	:	:	PUNCT
ijtc-501	230	10	evidence	evidence	NOUN
ijtc-501	230	11	from	from	ADP
ijtc-501	230	12	audits	audits	NOUN
ijtc-501	230	13	of	of	ADP
ijtc-501	230	14	income	income	NOUN
ijtc-501	230	15	tax	tax	NOUN
ijtc-501	230	16	accounts	account	NOUN
ijtc-501	230	17	.	.	PUNCT
ijtc-501	231	1	accounting	accounting	NOUN
ijtc-501	231	2	,	,	PUNCT
ijtc-501	231	3	organizations	organization	NOUN
ijtc-501	231	4	and	and	CCONJ
ijtc-501	231	5	society	society	NOUN
ijtc-501	231	6	,	,	PUNCT
ijtc-501	231	7	99	99	NUM
ijtc-501	231	8	,	,	PUNCT
ijtc-501	231	9	101320	101320	NUM
ijtc-501	231	10	.	.	PUNCT
ijtc-501	232	1	https://doi.org/10.1016/j.aos.2021.101320	https://doi.org/10.1016/j.aos.2021.101320	PROPN
ijtc-501	232	2	gupta	gupta	PROPN
ijtc-501	232	3	,	,	PUNCT
ijtc-501	232	4	s.	s.	PROPN
ijtc-501	232	5	,	,	PUNCT
ijtc-501	232	6	&	&	CCONJ
ijtc-501	232	7	jalles	jalles	PROPN
ijtc-501	232	8	,	,	PUNCT
ijtc-501	232	9	j.	j.	PROPN
ijtc-501	232	10	t.	t.	PROPN
ijtc-501	232	11	(	(	PUNCT
ijtc-501	232	12	2022	2022	NUM
ijtc-501	232	13	)	)	PUNCT
ijtc-501	232	14	.	.	PUNCT
ijtc-501	233	1	do	do	AUX
ijtc-501	233	2	tax	tax	NOUN
ijtc-501	233	3	reforms	reform	NOUN
ijtc-501	233	4	affect	affect	VERB
ijtc-501	233	5	income	income	NOUN
ijtc-501	233	6	distribution	distribution	NOUN
ijtc-501	233	7	?	?	PUNCT
ijtc-501	234	1	evidence	evidence	NOUN
ijtc-501	234	2	from	from	ADP
ijtc-501	234	3	developing	develop	VERB
ijtc-501	234	4	countries	country	NOUN
ijtc-501	234	5	.	.	PUNCT
ijtc-501	235	1	economic	economic	ADJ
ijtc-501	235	2	modelling	modelling	NOUN
ijtc-501	235	3	,	,	PUNCT
ijtc-501	235	4	110	110	NUM
ijtc-501	235	5	,	,	PUNCT
ijtc-501	235	6	105804	105804	NUM
ijtc-501	235	7	.	.	PUNCT
ijtc-501	236	1	https://doi.org/10.1016/j.econmod.2022.105804	https://doi.org/10.1016/j.econmod.2022.105804	ADJ
ijtc-501	236	2	hajawiyah	hajawiyah	NOUN
ijtc-501	236	3	,	,	PUNCT
ijtc-501	236	4	a.	a.	NOUN
ijtc-501	236	5	,	,	PUNCT
ijtc-501	236	6	suryarini	suryarini	NOUN
ijtc-501	236	7	,	,	PUNCT
ijtc-501	236	8	t.	t.	PROPN
ijtc-501	236	9	,	,	PUNCT
ijtc-501	236	10	kiswanto	kiswanto	NOUN
ijtc-501	236	11	,	,	PUNCT
ijtc-501	236	12	&	&	CCONJ
ijtc-501	236	13	tarmudji	tarmudji	PROPN
ijtc-501	236	14	,	,	PUNCT
ijtc-501	236	15	t.	t.	PROPN
ijtc-501	236	16	(	(	PUNCT
ijtc-501	236	17	2021	2021	NUM
ijtc-501	236	18	)	)	PUNCT
ijtc-501	236	19	.	.	PUNCT
ijtc-501	237	1	analysis	analysis	NOUN
ijtc-501	237	2	of	of	ADP
ijtc-501	237	3	a	a	DET
ijtc-501	237	4	tax	tax	NOUN
ijtc-501	237	5	amnesty	amnesty	NOUN
ijtc-501	237	6	’s	’s	PART
ijtc-501	237	7	effectiveness	effectiveness	NOUN
ijtc-501	237	8	in	in	ADP
ijtc-501	237	9	indonesia	indonesia	PROPN
ijtc-501	237	10	.	.	PROPN
ijtc-501	238	1	journal	journal	PROPN
ijtc-501	238	2	of	of	ADP
ijtc-501	238	3	international	international	ADJ
ijtc-501	238	4	accounting	accounting	NOUN
ijtc-501	238	5	,	,	PUNCT
ijtc-501	238	6	auditing	auditing	NOUN
ijtc-501	238	7	and	and	CCONJ
ijtc-501	238	8	taxation	taxation	NOUN
ijtc-501	238	9	,	,	PUNCT
ijtc-501	238	10	44	44	NUM
ijtc-501	238	11	,	,	PUNCT
ijtc-501	238	12	100415	100415	NUM
ijtc-501	238	13	.	.	PUNCT
ijtc-501	239	1	https://doi.org/10.1016/j.intaccaudtax.2021.100415	https://doi.org/10.1016/j.intaccaudtax.2021.100415	PROPN
ijtc-501	239	2	huang	huang	PROPN
ijtc-501	239	3	,	,	PUNCT
ijtc-501	239	4	s.-h	s.-h	PROPN
ijtc-501	239	5	.	.	PROPN
ijtc-501	239	6	,	,	PUNCT
ijtc-501	239	7	yu	yu	PROPN
ijtc-501	239	8	,	,	PUNCT
ijtc-501	239	9	m.-m	m.-m	PROPN
ijtc-501	239	10	.	.	PROPN
ijtc-501	239	11	,	,	PUNCT
ijtc-501	239	12	&	&	CCONJ
ijtc-501	239	13	huang	huang	PROPN
ijtc-501	239	14	,	,	PUNCT
ijtc-501	239	15	y.-l	y.-l	NOUN
ijtc-501	239	16	.	.	PUNCT
ijtc-501	240	1	(	(	PUNCT
ijtc-501	240	2	2022	2022	NUM
ijtc-501	240	3	)	)	PUNCT
ijtc-501	240	4	.	.	PUNCT
ijtc-501	241	1	evaluation	evaluation	NOUN
ijtc-501	241	2	of	of	ADP
ijtc-501	241	3	the	the	DET
ijtc-501	241	4	efficiency	efficiency	NOUN
ijtc-501	241	5	of	of	ADP
ijtc-501	241	6	the	the	DET
ijtc-501	241	7	local	local	ADJ
ijtc-501	241	8	tax	tax	NOUN
ijtc-501	241	9	administration	administration	NOUN
ijtc-501	241	10	in	in	ADP
ijtc-501	241	11	taiwan	taiwan	PROPN
ijtc-501	241	12	:	:	PUNCT
ijtc-501	241	13	application	application	NOUN
ijtc-501	241	14	of	of	ADP
ijtc-501	241	15	a	a	DET
ijtc-501	241	16	dynamic	dynamic	ADJ
ijtc-501	241	17	network	network	NOUN
ijtc-501	241	18	data	data	VERB
ijtc-501	241	19	envelopment	envelopment	ADJ
ijtc-501	241	20	analysis	analysis	NOUN
ijtc-501	241	21	.	.	PUNCT
ijtc-501	242	1	socio	socio	NOUN
ijtc-501	242	2	-	-	PUNCT
ijtc-501	242	3	economic	economic	ADJ
ijtc-501	242	4	planning	planning	NOUN
ijtc-501	242	5	sciences	science	NOUN
ijtc-501	242	6	,	,	PUNCT
ijtc-501	242	7	101337	101337	NUM
ijtc-501	242	8	.	.	PUNCT
ijtc-501	243	1	https://doi.org/10.1016/j.seps.2022.101337	https://doi.org/10.1016/j.seps.2022.101337	PROPN
ijtc-501	243	2	irawan	irawan	PROPN
ijtc-501	243	3	,	,	PUNCT
ijtc-501	243	4	b.	b.	PROPN
ijtc-501	243	5	,	,	PUNCT
ijtc-501	243	6	&	&	CCONJ
ijtc-501	243	7	budiono	budiono	PROPN
ijtc-501	243	8	,	,	PUNCT
ijtc-501	243	9	t.	t.	PROPN
ijtc-501	243	10	(	(	PUNCT
ijtc-501	243	11	2019	2019	NUM
ijtc-501	243	12	)	)	PUNCT
ijtc-501	243	13	.	.	PUNCT
ijtc-501	244	1	analisis	analisis	PROPN
ijtc-501	244	2	pemeriksaan	pemeriksaan	VERB
ijtc-501	244	3	pajak	pajak	ADV
ijtc-501	244	4	dalam	dalam	PROPN
ijtc-501	244	5	rangka	rangka	PROPN
ijtc-501	244	6	optimalisasi	optimalisasi	PROPN
ijtc-501	244	7	penerimaan	penerimaan	PROPN
ijtc-501	244	8	negara	negara	PROPN
ijtc-501	244	9	di	di	PROPN
ijtc-501	244	10	sektor	sektor	PROPN
ijtc-501	244	11	perpajakan	perpajakan	PROPN
ijtc-501	244	12	.	.	PUNCT
ijtc-501	245	1	transparansi	transparansi	PROPN
ijtc-501	245	2	 	 	SPACE
ijtc-501	245	3	:	:	PUNCT
ijtc-501	245	4	jurnal	jurnal	ADJ
ijtc-501	245	5	ilmiah	ilmiah	PROPN
ijtc-501	245	6	ilmu	ilmu	PROPN
ijtc-501	245	7	administrasi	administrasi	NOUN
ijtc-501	245	8	,	,	PUNCT
ijtc-501	245	9	7(2	7(2	NUM
ijtc-501	245	10	)	)	PUNCT
ijtc-501	245	11	,	,	PUNCT
ijtc-501	245	12	142–155	142–155	NUM
ijtc-501	245	13	.	.	PUNCT
ijtc-501	245	14	https://doi.org/10.31334/trans.v7i2.44	https://doi.org/10.31334/trans.v7i2.44	PROPN
ijtc-501	245	15	kasper	kasper	PROPN
ijtc-501	245	16	,	,	PUNCT
ijtc-501	245	17	m.	m.	NOUN
ijtc-501	245	18	,	,	PUNCT
ijtc-501	245	19	&	&	CCONJ
ijtc-501	245	20	alm	alm	PROPN
ijtc-501	245	21	,	,	PUNCT
ijtc-501	245	22	j.	j.	PROPN
ijtc-501	245	23	(	(	PUNCT
ijtc-501	245	24	2022	2022	NUM
ijtc-501	245	25	)	)	PUNCT
ijtc-501	245	26	.	.	PUNCT
ijtc-501	246	1	audits	audits	NOUN
ijtc-501	246	2	,	,	PUNCT
ijtc-501	246	3	audit	audit	NOUN
ijtc-501	246	4	effectiveness	effectiveness	NOUN
ijtc-501	246	5	,	,	PUNCT
ijtc-501	246	6	and	and	CCONJ
ijtc-501	246	7	post	post	ADJ
ijtc-501	246	8	-	-	ADJ
ijtc-501	246	9	audit	audit	ADJ
ijtc-501	246	10	tax	tax	NOUN
ijtc-501	246	11	compliance	compliance	NOUN
ijtc-501	246	12	.	.	PUNCT
ijtc-501	247	1	journal	journal	NOUN
ijtc-501	247	2	of	of	ADP
ijtc-501	247	3	economic	economic	ADJ
ijtc-501	247	4	behavior	behavior	NOUN
ijtc-501	247	5	&	&	CCONJ
ijtc-501	247	6	organization	organization	PROPN
ijtc-501	247	7	,	,	PUNCT
ijtc-501	247	8	195	195	NUM
ijtc-501	247	9	,	,	PUNCT
ijtc-501	247	10	87–102	87–102	NUM
ijtc-501	247	11	.	.	PUNCT
ijtc-501	247	12	https://doi.org/10.1016/j.jebo.2022.01.003	https://doi.org/10.1016/j.jebo.2022.01.003	ADJ
ijtc-501	247	13	keen	keen	ADJ
ijtc-501	247	14	,	,	PUNCT
ijtc-501	247	15	m.	m.	NOUN
ijtc-501	247	16	,	,	PUNCT
ijtc-501	247	17	&	&	CCONJ
ijtc-501	247	18	slemrod	slemrod	PROPN
ijtc-501	247	19	,	,	PUNCT
ijtc-501	247	20	j.	j.	PROPN
ijtc-501	247	21	(	(	PUNCT
ijtc-501	247	22	2017	2017	NUM
ijtc-501	247	23	)	)	PUNCT
ijtc-501	247	24	.	.	PUNCT
ijtc-501	248	1	optimal	optimal	ADJ
ijtc-501	248	2	tax	tax	NOUN
ijtc-501	248	3	administration	administration	NOUN
ijtc-501	248	4	.	.	PUNCT
ijtc-501	249	1	journal	journal	PROPN
ijtc-501	249	2	of	of	ADP
ijtc-501	249	3	public	public	ADJ
ijtc-501	249	4	economics	economic	NOUN
ijtc-501	249	5	,	,	PUNCT
ijtc-501	249	6	152	152	NUM
ijtc-501	249	7	,	,	PUNCT
ijtc-501	249	8	133	133	NUM
ijtc-501	249	9	–	–	SYM
ijtc-501	249	10	142	142	NUM
ijtc-501	249	11	.	.	PUNCT
ijtc-501	249	12	https://doi.org/10.1016/j.jpubeco.2017.04.006	https://doi.org/10.1016/j.jpubeco.2017.04.006	NOUN
ijtc-501	249	13	klaser	klaser	NOUN
ijtc-501	249	14	,	,	PUNCT
ijtc-501	249	15	k.	k.	PROPN
ijtc-501	249	16	,	,	PUNCT
ijtc-501	249	17	&	&	CCONJ
ijtc-501	249	18	mittone	mittone	PROPN
ijtc-501	249	19	,	,	PUNCT
ijtc-501	249	20	l.	l.	PROPN
ijtc-501	249	21	(	(	PUNCT
ijtc-501	249	22	2022	2022	NUM
ijtc-501	249	23	)	)	PUNCT
ijtc-501	249	24	.	.	PUNCT
ijtc-501	250	1	can	can	AUX
ijtc-501	250	2	the	the	DET
ijtc-501	250	3	rawlsian	rawlsian	ADJ
ijtc-501	250	4	veil	veil	NOUN
ijtc-501	250	5	of	of	ADP
ijtc-501	250	6	ignorance	ignorance	NOUN
ijtc-501	250	7	foster	foster	ADJ
ijtc-501	250	8	tax	tax	NOUN
ijtc-501	250	9	compliance	compliance	NOUN
ijtc-501	250	10	?	?	PUNCT
ijtc-501	251	1	evidence	evidence	NOUN
ijtc-501	251	2	from	from	ADP
ijtc-501	251	3	a	a	DET
ijtc-501	251	4	laboratory	laboratory	NOUN
ijtc-501	251	5	experiment	experiment	NOUN
ijtc-501	251	6	.	.	PUNCT
ijtc-501	252	1	journal	journal	NOUN
ijtc-501	252	2	of	of	ADP
ijtc-501	252	3	economic	economic	ADJ
ijtc-501	252	4	behavior	behavior	NOUN
ijtc-501	252	5	&	&	CCONJ
ijtc-501	252	6	organization	organization	PROPN
ijtc-501	252	7	,	,	PUNCT
ijtc-501	252	8	200	200	NUM
ijtc-501	252	9	,	,	PUNCT
ijtc-501	252	10	99	99	NUM
ijtc-501	252	11	–	–	SYM
ijtc-501	252	12	113	113	NUM
ijtc-501	252	13	.	.	PUNCT
ijtc-501	252	14	https://doi.org/10.1016/j.jebo.2022.05.018	https://doi.org/10.1016/j.jebo.2022.05.018	PROPN
ijtc-501	252	15	kuchumova	kuchumova	PROPN
ijtc-501	252	16	,	,	PUNCT
ijtc-501	252	17	y.	y.	NOUN
ijtc-501	252	18	(	(	PUNCT
ijtc-501	252	19	2017	2017	NUM
ijtc-501	252	20	)	)	PUNCT
ijtc-501	252	21	.	.	PUNCT
ijtc-501	253	1	the	the	DET
ijtc-501	253	2	optimal	optimal	ADJ
ijtc-501	253	3	deterrence	deterrence	NOUN
ijtc-501	253	4	of	of	ADP
ijtc-501	253	5	tax	tax	NOUN
ijtc-501	253	6	evasion	evasion	NOUN
ijtc-501	253	7	:	:	PUNCT
ijtc-501	253	8	the	the	DET
ijtc-501	253	9	trade	trade	NOUN
ijtc-501	253	10	-	-	PUNCT
ijtc-501	253	11	off	off	NOUN
ijtc-501	253	12	between	between	ADP
ijtc-501	253	13	information	information	NOUN
ijtc-501	253	14	reporting	reporting	NOUN
ijtc-501	253	15	and	and	CCONJ
ijtc-501	253	16	audits	audits	NOUN
ijtc-501	253	17	.	.	PUNCT
ijtc-501	254	1	journal	journal	NOUN
ijtc-501	254	2	of	of	ADP
ijtc-501	254	3	public	public	ADJ
ijtc-501	254	4	economics	economic	NOUN
ijtc-501	254	5	,	,	PUNCT
ijtc-501	254	6	145	145	NUM
ijtc-501	254	7	,	,	PUNCT
ijtc-501	254	8	162–180	162–180	NUM
ijtc-501	254	9	.	.	PUNCT
ijtc-501	255	1	https://doi.org/10.1016/j.jpubeco.2016.11.007	https://doi.org/10.1016/j.jpubeco.2016.11.007	PROPN
ijtc-501	255	2	kurauone	kurauone	NOUN
ijtc-501	255	3	,	,	PUNCT
ijtc-501	255	4	o.	o.	PROPN
ijtc-501	255	5	,	,	PUNCT
ijtc-501	255	6	kong	kong	PROPN
ijtc-501	255	7	,	,	PUNCT
ijtc-501	255	8	y.	y.	PROPN
ijtc-501	255	9	,	,	PUNCT
ijtc-501	255	10	sun	sun	PROPN
ijtc-501	255	11	,	,	PUNCT
ijtc-501	255	12	h.	h.	PROPN
ijtc-501	255	13	,	,	PUNCT
ijtc-501	255	14	muzamhindo	muzamhindo	PROPN
ijtc-501	255	15	,	,	PUNCT
ijtc-501	255	16	s.	s.	PROPN
ijtc-501	255	17	,	,	PUNCT
ijtc-501	255	18	famba	famba	NOUN
ijtc-501	255	19	,	,	PUNCT
ijtc-501	255	20	t.	t.	PROPN
ijtc-501	255	21	,	,	PUNCT
ijtc-501	255	22	&	&	CCONJ
ijtc-501	255	23	taghizadeh	taghizadeh	PROPN
ijtc-501	255	24	-	-	PUNCT
ijtc-501	255	25	hesary	hesary	PROPN
ijtc-501	255	26	,	,	PUNCT
ijtc-501	255	27	f.	f.	PROPN
ijtc-501	255	28	(	(	PUNCT
ijtc-501	255	29	2021	2021	NUM
ijtc-501	255	30	)	)	PUNCT
ijtc-501	255	31	.	.	PUNCT
ijtc-501	256	1	the	the	DET
ijtc-501	256	2	effects	effect	NOUN
ijtc-501	256	3	of	of	ADP
ijtc-501	256	4	international	international	ADJ
ijtc-501	256	5	financial	financial	ADJ
ijtc-501	256	6	reporting	reporting	NOUN
ijtc-501	256	7	standards	standard	NOUN
ijtc-501	256	8	,	,	PUNCT
ijtc-501	256	9	auditing	auditing	NOUN
ijtc-501	256	10	and	and	CCONJ
ijtc-501	256	11	legal	legal	ADJ
ijtc-501	256	12	enforcement	enforcement	NOUN
ijtc-501	256	13	on	on	ADP
ijtc-501	256	14	tax	tax	NOUN
ijtc-501	256	15	evasion	evasion	NOUN
ijtc-501	256	16	:	:	PUNCT
ijtc-501	256	17	evidence	evidence	NOUN
ijtc-501	256	18	from	from	ADP
ijtc-501	256	19	37	37	NUM
ijtc-501	256	20	african	african	ADJ
ijtc-501	256	21	countries	country	NOUN
ijtc-501	256	22	.	.	PUNCT
ijtc-501	257	1	global	global	ADJ
ijtc-501	257	2	finance	finance	PROPN
ijtc-501	257	3	journal	journal	NOUN
ijtc-501	257	4	,	,	PUNCT
ijtc-501	257	5	49	49	NUM
ijtc-501	257	6	,	,	PUNCT
ijtc-501	257	7	100561	100561	NUM
ijtc-501	257	8	.	.	PUNCT
ijtc-501	258	1	https://doi.org/10.1016/j.gfj.2020.100561	https://doi.org/10.1016/j.gfj.2020.100561	PROPN
ijtc-501	258	2	lesmana	lesmana	PROPN
ijtc-501	258	3	,	,	PUNCT
ijtc-501	258	4	a.	a.	PROPN
ijtc-501	258	5	l.	l.	PROPN
ijtc-501	258	6	,	,	PUNCT
ijtc-501	258	7	&	&	CCONJ
ijtc-501	258	8	setyadi	setyadi	PROPN
ijtc-501	258	9	,	,	PUNCT
ijtc-501	258	10	b.	b.	PROPN
ijtc-501	258	11	(	(	PUNCT
ijtc-501	258	12	2020	2020	NUM
ijtc-501	258	13	)	)	PUNCT
ijtc-501	258	14	.	.	PUNCT
ijtc-501	259	1	pengaruh	pengaruh	NOUN
ijtc-501	259	2	pemeriksaan	pemeriksaan	VERB
ijtc-501	259	3	,	,	PUNCT
ijtc-501	259	4	pengetahuan	pengetahuan	ADJ
ijtc-501	259	5	wajib	wajib	PROPN
ijtc-501	259	6	pajak	pajak	PROPN
ijtc-501	259	7	,	,	PUNCT
ijtc-501	259	8	sanksi	sanksi	PROPN
ijtc-501	259	9	,	,	PUNCT
ijtc-501	259	10	dan	dan	PROPN
ijtc-501	259	11	moral	moral	PROPN
ijtc-501	259	12	terhadap	terhadap	PROPN
ijtc-501	259	13	kepatuhan	kepatuhan	PROPN
ijtc-501	259	14	wajib	wajib	PROPN
ijtc-501	259	15	pajak	pajak	PROPN
ijtc-501	259	16	umkm	umkm	ADJ
ijtc-501	259	17	.	.	PUNCT
ijtc-501	260	1	jurnal	jurnal	ADJ
ijtc-501	260	2	akuntansi	akuntansi	PROPN
ijtc-501	260	3	dan	dan	PROPN
ijtc-501	260	4	manajemen	manajemen	PROPN
ijtc-501	260	5	,	,	PUNCT
ijtc-501	260	6	17(01	17(01	NUM
ijtc-501	260	7	)	)	PUNCT
ijtc-501	260	8	,	,	PUNCT
ijtc-501	260	9	01–15	01–15	PROPN
ijtc-501	260	10	.	.	PUNCT
ijtc-501	261	1	https://doi.org/10.36406/jam.v17i01.323	https://doi.org/10.36406/jam.v17i01.323	PROPN
ijtc-501	261	2	lim	lim	PROPN
ijtc-501	261	3	,	,	PUNCT
ijtc-501	261	4	s.	s.	PROPN
ijtc-501	261	5	a.	a.	PROPN
ijtc-501	261	6	,	,	PUNCT
ijtc-501	261	7	&	&	CCONJ
ijtc-501	261	8	indrawati	indrawati	PROPN
ijtc-501	261	9	,	,	PUNCT
ijtc-501	261	10	l.	l.	PROPN
ijtc-501	261	11	(	(	PUNCT
ijtc-501	261	12	2016	2016	NUM
ijtc-501	261	13	)	)	PUNCT
ijtc-501	261	14	.	.	PUNCT
ijtc-501	262	1	perlakuan	perlakuan	PROPN
ijtc-501	262	2	pajak	pajak	PROPN
ijtc-501	262	3	pertambahan	pertambahan	PROPN
ijtc-501	262	4	nilai	nilai	PROPN
ijtc-501	262	5	transaksi	transaksi	PROPN
ijtc-501	263	1	e	e	PROPN
ijtc-501	263	2	-	-	PROPN
ijtc-501	263	3	commerce	commerce	PROPN
ijtc-501	263	4	di	di	PROPN
ijtc-501	263	5	indonesia	indonesia	PROPN
ijtc-501	263	6	.	.	PUNCT
ijtc-501	264	1	bip	bip	PROPN
ijtc-501	264	2	’s	’s	PART
ijtc-501	264	3	jurnal	jurnal	PROPN
ijtc-501	264	4	bisnis	bisnis	PROPN
ijtc-501	264	5	perspektif	perspektif	PROPN
ijtc-501	264	6	,	,	PUNCT
ijtc-501	264	7	8(1	8(1	NOUN
ijtc-501	264	8	)	)	PUNCT
ijtc-501	264	9	,	,	PUNCT
ijtc-501	264	10	36–57	36–57	NUM
ijtc-501	264	11	.	.	PUNCT
ijtc-501	265	1	https://doi.org/10.37477/bip.v8i1.35	https://doi.org/10.37477/bip.v8i1.35	PROPN
ijtc-501	265	2	ma	ma	PROPN
ijtc-501	265	3	,	,	PUNCT
ijtc-501	265	4	y.	y.	PROPN
ijtc-501	265	5	,	,	PUNCT
ijtc-501	265	6	jiang	jiang	PROPN
ijtc-501	265	7	,	,	PUNCT
ijtc-501	265	8	h.	h.	PROPN
ijtc-501	265	9	,	,	PUNCT
ijtc-501	265	10	&	&	CCONJ
ijtc-501	265	11	xiao	xiao	PROPN
ijtc-501	265	12	,	,	PUNCT
ijtc-501	265	13	w.	w.	PROPN
ijtc-501	265	14	(	(	PUNCT
ijtc-501	265	15	2021	2021	NUM
ijtc-501	265	16	)	)	PUNCT
ijtc-501	265	17	.	.	PUNCT
ijtc-501	266	1	tax	tax	NOUN
ijtc-501	266	2	evasion	evasion	NOUN
ijtc-501	266	3	,	,	PUNCT
ijtc-501	266	4	audits	audits	NOUN
ijtc-501	266	5	with	with	ADP
ijtc-501	266	6	memory	memory	NOUN
ijtc-501	266	7	,	,	PUNCT
ijtc-501	266	8	and	and	CCONJ
ijtc-501	266	9	portfolio	portfolio	NOUN
ijtc-501	266	10	choice	choice	NOUN
ijtc-501	266	11	.	.	PUNCT
ijtc-501	267	1	international	international	ADJ
ijtc-501	267	2	review	review	NOUN
ijtc-501	267	3	of	of	ADP
ijtc-501	267	4	economics	economics	PROPN
ijtc-501	267	5	&	&	CCONJ
ijtc-501	267	6	finance	finance	PROPN
ijtc-501	267	7	,	,	PUNCT
ijtc-501	267	8	71	71	NUM
ijtc-501	267	9	,	,	PUNCT
ijtc-501	267	10	896–909	896–909	NUM
ijtc-501	267	11	.	.	PUNCT
ijtc-501	268	1	https://doi.org/10.1016/j.iref.2020.10.010	https://doi.org/10.1016/j.iref.2020.10.010	VERB
ijtc-501	268	2	mardiasmo	mardiasmo	NOUN
ijtc-501	268	3	.	.	PUNCT
ijtc-501	269	1	(	(	PUNCT
ijtc-501	269	2	2016	2016	NUM
ijtc-501	269	3	)	)	PUNCT
ijtc-501	269	4	.	.	PUNCT
ijtc-501	270	1	perpajakan	perpajakan	INTJ
ijtc-501	270	2	(	(	PUNCT
ijtc-501	270	3	mardiasmo	mardiasmo	PROPN
ijtc-501	270	4	(	(	PUNCT
ijtc-501	270	5	ed	ed	NOUN
ijtc-501	270	6	.	.	PUNCT
ijtc-501	270	7	)	)	PUNCT
ijtc-501	270	8	;	;	PUNCT
ijtc-501	270	9	3rd	3rd	ADJ
ijtc-501	270	10	ed	ed	NOUN
ijtc-501	270	11	.	.	PUNCT
ijtc-501	270	12	)	)	PUNCT
ijtc-501	270	13	.	.	PUNCT
ijtc-501	271	1	andi	andi	PROPN
ijtc-501	271	2	publishing	publishing	PROPN
ijtc-501	271	3	.	.	PUNCT
ijtc-501	272	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-501	272	2	ail	ail	NOUN
ijtc-501	272	3	the	the	DET
ijtc-501	272	4	effectiveness	effectiveness	NOUN
ijtc-501	272	5	of	of	ADP
ijtc-501	272	6	tax	tax	NOUN
ijtc-501	272	7	audit	audit	NOUN
ijtc-501	272	8	as	as	ADP
ijtc-501	272	9	a	a	DET
ijtc-501	272	10	self	self	NOUN
ijtc-501	272	11	assessment	assessment	NOUN
ijtc-501	272	12	system	system	NOUN
ijtc-501	272	13	supervision	supervision	NOUN
ijtc-501	272	14	measures	measure	NOUN
ijtc-501	272	15	and	and	CCONJ
ijtc-501	272	16	tax	tax	NOUN
ijtc-501	272	17	revenue	revenue	NOUN
ijtc-501	272	18	support	support	NOUN
ijtc-501	272	19	(	(	PUNCT
ijtc-501	272	20	study	study	VERB
ijtc-501	272	21	at	at	ADP
ijtc-501	272	22	the	the	DET
ijtc-501	272	23	large	large	ADJ
ijtc-501	272	24	tax	tax	NOUN
ijtc-501	272	25	office	office	NOUN
ijtc-501	272	26	4	4	NUM
ijtc-501	272	27	)	)	PUNCT
ijtc-501	272	28	.	.	PUNCT
ijtc-501	273	1	wahyudin	wahyudin	VERB
ijtc-501	273	2	,	,	PUNCT
ijtc-501	273	3	tyas	tyas	PROPN
ijtc-501	273	4	,	,	PUNCT
ijtc-501	273	5	atmojo	atmojo	ADV
ijtc-501	273	6	,	,	PUNCT
ijtc-501	273	7	andrayanti	andrayanti	NOUN
ijtc-501	273	8	,	,	PUNCT
ijtc-501	273	9	and	and	CCONJ
ijtc-501	273	10	juliana	juliana	PROPN
ijtc-501	273	11	270	270	NUM
ijtc-501	273	12	|	|	ADV
ijtc-501	273	13	ilomata	ilomata	PROPN
ijtc-501	273	14	international	international	ADJ
ijtc-501	273	15	journal	journal	NOUN
ijtc-501	273	16	of	of	ADP
ijtc-501	273	17	tax	tax	PROPN
ijtc-501	273	18	&	&	CCONJ
ijtc-501	273	19	accounting	accounting	PROPN
ijtc-501	273	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-501	273	21	martínez	martínez	NOUN
ijtc-501	273	22	,	,	PUNCT
ijtc-501	273	23	y.	y.	PROPN
ijtc-501	273	24	u.	u.	PROPN
ijtc-501	273	25	,	,	PUNCT
ijtc-501	273	26	arzoz	arzoz	PROPN
ijtc-501	273	27	,	,	PUNCT
ijtc-501	273	28	p.	p.	PROPN
ijtc-501	273	29	p.	p.	PROPN
ijtc-501	273	30	,	,	PUNCT
ijtc-501	273	31	&	&	CCONJ
ijtc-501	273	32	arregui	arregui	PROPN
ijtc-501	273	33	,	,	PUNCT
ijtc-501	273	34	i.	i.	PROPN
ijtc-501	273	35	z.	z.	PROPN
ijtc-501	273	36	(	(	PUNCT
ijtc-501	273	37	2022	2022	NUM
ijtc-501	273	38	)	)	PUNCT
ijtc-501	273	39	.	.	PUNCT
ijtc-501	274	1	tax	tax	NOUN
ijtc-501	274	2	collection	collection	NOUN
ijtc-501	274	3	efficiency	efficiency	NOUN
ijtc-501	274	4	in	in	ADP
ijtc-501	274	5	oecd	oecd	PROPN
ijtc-501	274	6	countries	country	NOUN
ijtc-501	274	7	improves	improve	VERB
ijtc-501	274	8	via	via	ADP
ijtc-501	274	9	decentralization	decentralization	NOUN
ijtc-501	274	10	,	,	PUNCT
ijtc-501	274	11	simplification	simplification	NOUN
ijtc-501	274	12	,	,	PUNCT
ijtc-501	274	13	digitalization	digitalization	NOUN
ijtc-501	274	14	and	and	CCONJ
ijtc-501	274	15	education	education	NOUN
ijtc-501	274	16	.	.	PUNCT
ijtc-501	275	1	journal	journal	NOUN
ijtc-501	275	2	of	of	ADP
ijtc-501	275	3	policy	policy	NOUN
ijtc-501	275	4	modeling	modeling	NOUN
ijtc-501	275	5	,	,	PUNCT
ijtc-501	275	6	44(2	44(2	NOUN
ijtc-501	275	7	)	)	PUNCT
ijtc-501	275	8	,	,	PUNCT
ijtc-501	275	9	298–318	298–318	NUM
ijtc-501	275	10	.	.	PUNCT
ijtc-501	276	1	https://doi.org/10.1016/j.jpolmod.2022.03.003	https://doi.org/10.1016/j.jpolmod.2022.03.003	NUM
ijtc-501	276	2	masrullah	masrullah	PROPN
ijtc-501	276	3	,	,	PUNCT
ijtc-501	276	4	m.	m.	NOUN
ijtc-501	276	5	,	,	PUNCT
ijtc-501	276	6	asriati	asriati	PROPN
ijtc-501	276	7	,	,	PUNCT
ijtc-501	276	8	a.	a.	PROPN
ijtc-501	276	9	,	,	PUNCT
ijtc-501	276	10	&	&	CCONJ
ijtc-501	276	11	alfiah	alfiah	PROPN
ijtc-501	276	12	s	s	PROPN
ijtc-501	276	13	,	,	PUNCT
ijtc-501	276	14	n.	n.	PROPN
ijtc-501	276	15	r.	r.	PROPN
ijtc-501	276	16	(	(	PUNCT
ijtc-501	276	17	2021	2021	NUM
ijtc-501	276	18	)	)	PUNCT
ijtc-501	276	19	.	.	PUNCT
ijtc-501	277	1	penerapan	penerapan	NOUN
ijtc-501	277	2	self	self	NOUN
ijtc-501	277	3	assesstment	assesstment	PROPN
ijtc-501	277	4	system	system	NOUN
ijtc-501	277	5	dalam	dalam	PROPN
ijtc-501	277	6	meningkatkan	meningkatkan	PROPN
ijtc-501	277	7	kesadaran	kesadaran	PROPN
ijtc-501	277	8	atas	atas	PROPN
ijtc-501	278	1	kepatuhan	kepatuhan	PROPN
ijtc-501	278	2	membayar	membayar	PROPN
ijtc-501	278	3	pajak	pajak	PROPN
ijtc-501	278	4	di	di	PROPN
ijtc-501	278	5	kabupaten	kabupaten	PROPN
ijtc-501	278	6	gowa	gowa	PROPN
ijtc-501	278	7	.	.	PUNCT
ijtc-501	279	1	amnesty	amnesty	NOUN
ijtc-501	279	2	:	:	PUNCT
ijtc-501	279	3	jurnal	jurnal	ADJ
ijtc-501	279	4	riset	riset	PROPN
ijtc-501	279	5	perpajakan	perpajakan	PROPN
ijtc-501	279	6	,	,	PUNCT
ijtc-501	279	7	4(1	4(1	NOUN
ijtc-501	279	8	)	)	PUNCT
ijtc-501	279	9	,	,	PUNCT
ijtc-501	279	10	23–33	23–33	NUM
ijtc-501	279	11	.	.	PUNCT
ijtc-501	280	1	https://doi.org/10.26618/jrp.v4i1.5304	https://doi.org/10.26618/jrp.v4i1.5304	PROPN
ijtc-501	280	2	mendoza	mendoza	PROPN
ijtc-501	280	3	,	,	PUNCT
ijtc-501	280	4	j.	j.	PROPN
ijtc-501	280	5	p.	p.	PROPN
ijtc-501	280	6	,	,	PUNCT
ijtc-501	280	7	wielhouwer	wielhouwer	PROPN
ijtc-501	280	8	,	,	PUNCT
ijtc-501	280	9	j.	j.	PROPN
ijtc-501	280	10	l.	l.	PROPN
ijtc-501	280	11	,	,	PUNCT
ijtc-501	280	12	&	&	CCONJ
ijtc-501	280	13	kirchler	kirchler	PROPN
ijtc-501	280	14	,	,	PUNCT
ijtc-501	280	15	e.	e.	PROPN
ijtc-501	280	16	(	(	PUNCT
ijtc-501	280	17	2017	2017	NUM
ijtc-501	280	18	)	)	PUNCT
ijtc-501	280	19	.	.	PUNCT
ijtc-501	281	1	the	the	DET
ijtc-501	281	2	backfiring	backfire	VERB
ijtc-501	281	3	effect	effect	NOUN
ijtc-501	281	4	of	of	ADP
ijtc-501	281	5	auditing	audit	VERB
ijtc-501	281	6	on	on	ADP
ijtc-501	281	7	tax	tax	NOUN
ijtc-501	281	8	compliance	compliance	NOUN
ijtc-501	281	9	.	.	PUNCT
ijtc-501	282	1	journal	journal	NOUN
ijtc-501	282	2	of	of	ADP
ijtc-501	282	3	economic	economic	ADJ
ijtc-501	282	4	psychology	psychology	NOUN
ijtc-501	282	5	,	,	PUNCT
ijtc-501	282	6	62	62	NUM
ijtc-501	282	7	,	,	PUNCT
ijtc-501	282	8	284–294	284–294	NUM
ijtc-501	282	9	.	.	PUNCT
ijtc-501	283	1	https://doi.org/10.1016/j.joep.2017.07.007	https://doi.org/10.1016/j.joep.2017.07.007	ADJ
ijtc-501	283	2	nguyen	nguyen	NOUN
ijtc-501	283	3	,	,	PUNCT
ijtc-501	283	4	t.	t.	PROPN
ijtc-501	283	5	t.	t.	PROPN
ijtc-501	283	6	t.	t.	PROPN
ijtc-501	283	7	,	,	PUNCT
ijtc-501	283	8	prior	prior	ADV
ijtc-501	283	9	,	,	PUNCT
ijtc-501	283	10	d.	d.	PROPN
ijtc-501	283	11	,	,	PUNCT
ijtc-501	283	12	&	&	CCONJ
ijtc-501	283	13	van	van	PROPN
ijtc-501	283	14	hemmen	hemmen	PROPN
ijtc-501	283	15	,	,	PUNCT
ijtc-501	283	16	s.	s.	PROPN
ijtc-501	283	17	(	(	PUNCT
ijtc-501	283	18	2020	2020	NUM
ijtc-501	283	19	)	)	PUNCT
ijtc-501	283	20	.	.	PUNCT
ijtc-501	284	1	stochastic	stochastic	ADJ
ijtc-501	284	2	semi	semi	ADJ
ijtc-501	284	3	-	-	ADJ
ijtc-501	284	4	nonparametric	nonparametric	ADJ
ijtc-501	284	5	frontier	frontier	NOUN
ijtc-501	284	6	approach	approach	NOUN
ijtc-501	284	7	for	for	ADP
ijtc-501	284	8	tax	tax	NOUN
ijtc-501	284	9	administration	administration	NOUN
ijtc-501	284	10	efficiency	efficiency	NOUN
ijtc-501	284	11	measure	measure	NOUN
ijtc-501	284	12	:	:	PUNCT
ijtc-501	284	13	evidence	evidence	NOUN
ijtc-501	284	14	from	from	ADP
ijtc-501	284	15	a	a	DET
ijtc-501	284	16	cross	cross	ADJ
ijtc-501	284	17	-	-	ADJ
ijtc-501	284	18	country	country	ADJ
ijtc-501	284	19	study	study	NOUN
ijtc-501	284	20	.	.	PUNCT
ijtc-501	285	1	economic	economic	ADJ
ijtc-501	285	2	analysis	analysis	NOUN
ijtc-501	285	3	and	and	CCONJ
ijtc-501	285	4	policy	policy	NOUN
ijtc-501	285	5	,	,	PUNCT
ijtc-501	285	6	66	66	NUM
ijtc-501	285	7	,	,	PUNCT
ijtc-501	285	8	137–153	137–153	NUM
ijtc-501	285	9	.	.	PUNCT
ijtc-501	286	1	https://doi.org/10.1016/j.eap.2020.03.002	https://doi.org/10.1016/j.eap.2020.03.002	ADJ
ijtc-501	286	2	nugrahanto	nugrahanto	PROPN
ijtc-501	286	3	,	,	PUNCT
ijtc-501	286	4	a.	a.	PROPN
ijtc-501	286	5	,	,	PUNCT
ijtc-501	286	6	&	&	CCONJ
ijtc-501	286	7	andri	andri	PROPN
ijtc-501	286	8	nasution	nasution	PROPN
ijtc-501	286	9	,	,	PUNCT
ijtc-501	286	10	s.	s.	PROPN
ijtc-501	286	11	(	(	PUNCT
ijtc-501	286	12	2019	2019	NUM
ijtc-501	286	13	)	)	PUNCT
ijtc-501	286	14	.	.	PUNCT
ijtc-501	287	1	pengaruh	pengaruh	PROPN
ijtc-501	287	2	pemeriksaan	pemeriksaan	VERB
ijtc-501	287	3	pajak	pajak	ADV
ijtc-501	287	4	terhadap	terhadap	PROPN
ijtc-501	287	5	kepatuhan	kepatuhan	PROPN
ijtc-501	287	6	wajib	wajib	PROPN
ijtc-501	287	7	pajak	pajak	PROPN
ijtc-501	287	8	badan	badan	PROPN
ijtc-501	287	9	di	di	PROPN
ijtc-501	287	10	indonesia	indonesia	PROPN
ijtc-501	287	11	.	.	PUNCT
ijtc-501	288	1	jurnal	jurnal	PROPN
ijtc-501	288	2	pajak	pajak	PROPN
ijtc-501	288	3	dan	dan	PROPN
ijtc-501	288	4	keuangan	keuangan	PROPN
ijtc-501	288	5	negara	negara	PROPN
ijtc-501	288	6	(	(	PUNCT
ijtc-501	288	7	pkn	pkn	PROPN
ijtc-501	288	8	)	)	PUNCT
ijtc-501	288	9	,	,	PUNCT
ijtc-501	288	10	1(1	1(1	NUM
ijtc-501	288	11	)	)	PUNCT
ijtc-501	288	12	,	,	PUNCT
ijtc-501	288	13	21	21	NUM
ijtc-501	288	14	.	.	PUNCT
ijtc-501	289	1	https://doi.org/10.31092/jpkn.v1i1.607	https://doi.org/10.31092/jpkn.v1i1.607	PROPN
ijtc-501	289	2	paramitha	paramitha	PROPN
ijtc-501	289	3	,	,	PUNCT
ijtc-501	289	4	p.	p.	PROPN
ijtc-501	289	5	d.	d.	PROPN
ijtc-501	289	6	a.	a.	PROPN
ijtc-501	289	7	,	,	PUNCT
ijtc-501	289	8	&	&	CCONJ
ijtc-501	289	9	supadmi	supadmi	PROPN
ijtc-501	289	10	,	,	PUNCT
ijtc-501	289	11	n.	n.	PROPN
ijtc-501	289	12	l.	l.	PROPN
ijtc-501	289	13	(	(	PUNCT
ijtc-501	289	14	2021	2021	NUM
ijtc-501	289	15	)	)	PUNCT
ijtc-501	289	16	.	.	PUNCT
ijtc-501	290	1	reformasi	reformasi	NOUN
ijtc-501	290	2	administrasi	administrasi	NOUN
ijtc-501	290	3	perpajakan	perpajakan	VERB
ijtc-501	290	4	,	,	PUNCT
ijtc-501	290	5	implementasi	implementasi	NOUN
ijtc-501	290	6	penerapan	penerapan	PROPN
ijtc-501	290	7	e	e	PROPN
ijtc-501	290	8	-	-	NOUN
ijtc-501	290	9	faktur	faktur	PRON
ijtc-501	291	1	dan	dan	PROPN
ijtc-501	291	2	kepatuhan	kepatuhan	PROPN
ijtc-501	291	3	pelaporan	pelaporan	VERB
ijtc-501	291	4	wajib	wajib	PROPN
ijtc-501	291	5	pajak	pajak	ADV
ijtc-501	291	6	.	.	PUNCT
ijtc-501	292	1	e	e	X
ijtc-501	292	2	-	-	ADJ
ijtc-501	292	3	jurnal	jurnal	ADJ
ijtc-501	292	4	akuntansi	akuntansi	PROPN
ijtc-501	292	5	,	,	PUNCT
ijtc-501	292	6	31(3	31(3	NUM
ijtc-501	292	7	)	)	PUNCT
ijtc-501	292	8	,	,	PUNCT
ijtc-501	292	9	540	540	NUM
ijtc-501	292	10	.	.	PUNCT
ijtc-501	293	1	https://doi.org/10.24843/eja.2021.v31.i03.p02	https://doi.org/10.24843/eja.2021.v31.i03.p02	NUM
ijtc-501	293	2	privitera	privitera	NOUN
ijtc-501	293	3	,	,	PUNCT
ijtc-501	293	4	a.	a.	NOUN
ijtc-501	293	5	,	,	PUNCT
ijtc-501	293	6	enachescu	enachescu	PROPN
ijtc-501	293	7	,	,	PUNCT
ijtc-501	293	8	j.	j.	PROPN
ijtc-501	293	9	,	,	PUNCT
ijtc-501	293	10	kirchler	kirchler	PROPN
ijtc-501	293	11	,	,	PUNCT
ijtc-501	293	12	e.	e.	PROPN
ijtc-501	293	13	,	,	PUNCT
ijtc-501	293	14	&	&	CCONJ
ijtc-501	293	15	hartmann	hartmann	PROPN
ijtc-501	293	16	,	,	PUNCT
ijtc-501	293	17	a.	a.	PROPN
ijtc-501	293	18	j.	j.	PROPN
ijtc-501	293	19	(	(	PUNCT
ijtc-501	293	20	2021	2021	NUM
ijtc-501	293	21	)	)	PUNCT
ijtc-501	293	22	.	.	PUNCT
ijtc-501	294	1	emotions	emotion	NOUN
ijtc-501	294	2	in	in	ADP
ijtc-501	294	3	tax	tax	NOUN
ijtc-501	294	4	related	relate	VERB
ijtc-501	294	5	situations	situation	NOUN
ijtc-501	294	6	shape	shape	NOUN
ijtc-501	294	7	compliance	compliance	NOUN
ijtc-501	294	8	intentions	intention	NOUN
ijtc-501	294	9	:	:	PUNCT
ijtc-501	294	10	a	a	DET
ijtc-501	294	11	comparison	comparison	NOUN
ijtc-501	294	12	between	between	ADP
ijtc-501	294	13	austria	austria	PROPN
ijtc-501	294	14	and	and	CCONJ
ijtc-501	294	15	italy	italy	PROPN
ijtc-501	294	16	.	.	PUNCT
ijtc-501	295	1	journal	journal	PROPN
ijtc-501	295	2	of	of	ADP
ijtc-501	295	3	behavioral	behavioral	ADJ
ijtc-501	295	4	and	and	CCONJ
ijtc-501	295	5	experimental	experimental	ADJ
ijtc-501	295	6	economics	economic	NOUN
ijtc-501	295	7	,	,	PUNCT
ijtc-501	295	8	92	92	NUM
ijtc-501	295	9	,	,	PUNCT
ijtc-501	295	10	101698	101698	NUM
ijtc-501	295	11	.	.	PUNCT
ijtc-501	296	1	https://doi.org/10.1016/j.socec.2021.101698	https://doi.org/10.1016/j.socec.2021.101698	NOUN
ijtc-501	296	2	purwanto	purwanto	NOUN
ijtc-501	296	3	,	,	PUNCT
ijtc-501	296	4	p.	p.	NOUN
ijtc-501	296	5	,	,	PUNCT
ijtc-501	296	6	&	&	CCONJ
ijtc-501	296	7	safira	safira	PROPN
ijtc-501	296	8	,	,	PUNCT
ijtc-501	296	9	h.	h.	PROPN
ijtc-501	296	10	(	(	PUNCT
ijtc-501	296	11	2020	2020	NUM
ijtc-501	296	12	)	)	PUNCT
ijtc-501	296	13	.	.	PUNCT
ijtc-501	297	1	analysis	analysis	NOUN
ijtc-501	297	2	of	of	ADP
ijtc-501	297	3	corporate	corporate	ADJ
ijtc-501	297	4	taxpayer	taxpayer	NOUN
ijtc-501	297	5	compliance	compliance	NOUN
ijtc-501	297	6	and	and	CCONJ
ijtc-501	297	7	its	its	PRON
ijtc-501	297	8	implication	implication	NOUN
ijtc-501	297	9	to	to	ADP
ijtc-501	297	10	self	self	NOUN
ijtc-501	297	11	-	-	PUNCT
ijtc-501	297	12	assessment	assessment	NOUN
ijtc-501	297	13	system	system	NOUN
ijtc-501	297	14	implementation	implementation	NOUN
ijtc-501	297	15	.	.	PUNCT
ijtc-501	298	1	international	international	ADJ
ijtc-501	298	2	journal	journal	PROPN
ijtc-501	298	3	of	of	ADP
ijtc-501	298	4	economics	economics	PROPN
ijtc-501	298	5	development	development	PROPN
ijtc-501	298	6	research	research	PROPN
ijtc-501	298	7	(	(	PUNCT
ijtc-501	298	8	ijedr	ijedr	PROPN
ijtc-501	298	9	)	)	PUNCT
ijtc-501	298	10	,	,	PUNCT
ijtc-501	298	11	1(3	1(3	NUM
ijtc-501	298	12	)	)	PUNCT
ijtc-501	298	13	,	,	PUNCT
ijtc-501	298	14	213–224	213–224	NUM
ijtc-501	298	15	.	.	PUNCT
ijtc-501	299	1	https://doi.org/10.37385/ijedr.v1i3.131	https://doi.org/10.37385/ijedr.v1i3.131	PROPN
ijtc-501	299	2	puspitasari	puspitasari	PROPN
ijtc-501	299	3	,	,	PUNCT
ijtc-501	299	4	d.	d.	PROPN
ijtc-501	299	5	(	(	PUNCT
ijtc-501	299	6	2019	2019	NUM
ijtc-501	299	7	)	)	PUNCT
ijtc-501	299	8	.	.	PUNCT
ijtc-501	300	1	the	the	DET
ijtc-501	300	2	impacts	impact	NOUN
ijtc-501	300	3	of	of	ADP
ijtc-501	300	4	tax	tax	NOUN
ijtc-501	300	5	examinations	examination	NOUN
ijtc-501	300	6	,	,	PUNCT
ijtc-501	300	7	tax	tax	NOUN
ijtc-501	300	8	sanctions	sanction	NOUN
ijtc-501	300	9	and	and	CCONJ
ijtc-501	300	10	tax	tax	NOUN
ijtc-501	300	11	hostage	hostage	NOUN
ijtc-501	300	12	(	(	PUNCT
ijtc-501	300	13	gijzeling	gijzele	VERB
ijtc-501	300	14	)	)	PUNCT
ijtc-501	300	15	on	on	ADP
ijtc-501	300	16	taxpayers	taxpayer	NOUN
ijtc-501	300	17	’	’	PART
ijtc-501	300	18	formal	formal	ADJ
ijtc-501	300	19	compliance	compliance	NOUN
ijtc-501	300	20	.	.	PUNCT
ijtc-501	301	1	riset	riset	PROPN
ijtc-501	301	2	,	,	PUNCT
ijtc-501	301	3	1(2	1(2	NUM
ijtc-501	301	4	)	)	PUNCT
ijtc-501	301	5	,	,	PUNCT
ijtc-501	301	6	143–152	143–152	NUM
ijtc-501	301	7	.	.	PUNCT
ijtc-501	302	1	https://doi.org/10.35212/riset.v1i2.25	https://doi.org/10.35212/riset.v1i2.25	PROPN
ijtc-501	302	2	ratnaningsih	ratnaningsih	PROPN
ijtc-501	302	3	,	,	PUNCT
ijtc-501	302	4	d.	d.	PROPN
ijtc-501	302	5	,	,	PUNCT
ijtc-501	302	6	&	&	CCONJ
ijtc-501	302	7	waluyo	waluyo	PROPN
ijtc-501	302	8	,	,	PUNCT
ijtc-501	302	9	w.	w.	NOUN
ijtc-501	302	10	(	(	PUNCT
ijtc-501	302	11	2019	2019	NUM
ijtc-501	302	12	)	)	PUNCT
ijtc-501	302	13	.	.	PUNCT
ijtc-501	303	1	analisis	analisis	ADJ
ijtc-501	303	2	faktor	faktor	NOUN
ijtc-501	303	3	-	-	PUNCT
ijtc-501	303	4	faktor	faktor	NOUN
ijtc-501	303	5	yang	yang	PROPN
ijtc-501	303	6	mempengaruhi	mempengaruhi	VERB
ijtc-501	303	7	kepatuhan	kepatuhan	PROPN
ijtc-501	303	8	pajak	pajak	PROPN
ijtc-501	303	9	reklame	reklame	PROPN
ijtc-501	303	10	pada	pada	PROPN
ijtc-501	303	11	dinas	dinas	PROPN
ijtc-501	303	12	pelayanan	pelayanan	VERB
ijtc-501	303	13	pajak	pajak	PROPN
ijtc-501	303	14	daerah	daerah	PROPN
ijtc-501	303	15	provinsi	provinsi	PROPN
ijtc-501	303	16	dki	dki	PROPN
ijtc-501	303	17	jakarta	jakarta	PROPN
ijtc-501	303	18	.	.	PUNCT
ijtc-501	304	1	jurnal	jurnal	ADJ
ijtc-501	304	2	informasi	informasi	PROPN
ijtc-501	304	3	,	,	PUNCT
ijtc-501	304	4	perpajakan	perpajakan	INTJ
ijtc-501	304	5	,	,	PUNCT
ijtc-501	304	6	akuntansi	akuntansi	PROPN
ijtc-501	304	7	,	,	PUNCT
ijtc-501	304	8	dan	dan	PROPN
ijtc-501	304	9	keuangan	keuangan	PROPN
ijtc-501	304	10	publik	publik	PROPN
ijtc-501	304	11	,	,	PUNCT
ijtc-501	304	12	12(2	12(2	NUM
ijtc-501	304	13	)	)	PUNCT
ijtc-501	304	14	,	,	PUNCT
ijtc-501	304	15	83	83	NUM
ijtc-501	304	16	.	.	PUNCT
ijtc-501	304	17	https://doi.org/10.25105/jipak.v12i2.5113	https://doi.org/10.25105/jipak.v12i2.5113	PROPN
ijtc-501	304	18	reck	reck	PROPN
ijtc-501	304	19	,	,	PUNCT
ijtc-501	304	20	d.	d.	PROPN
ijtc-501	304	21	,	,	PUNCT
ijtc-501	304	22	slemrod	slemrod	NOUN
ijtc-501	304	23	,	,	PUNCT
ijtc-501	304	24	j.	j.	PROPN
ijtc-501	304	25	,	,	PUNCT
ijtc-501	304	26	&	&	CCONJ
ijtc-501	304	27	vattø	vattø	PROPN
ijtc-501	304	28	,	,	PUNCT
ijtc-501	304	29	t.	t.	PROPN
ijtc-501	304	30	e.	e.	PROPN
ijtc-501	304	31	(	(	PUNCT
ijtc-501	304	32	2022	2022	NUM
ijtc-501	304	33	)	)	PUNCT
ijtc-501	304	34	.	.	PUNCT
ijtc-501	305	1	public	public	ADJ
ijtc-501	305	2	disclosure	disclosure	NOUN
ijtc-501	305	3	of	of	ADP
ijtc-501	305	4	tax	tax	NOUN
ijtc-501	305	5	information	information	NOUN
ijtc-501	305	6	:	:	PUNCT
ijtc-501	305	7	compliance	compliance	NOUN
ijtc-501	305	8	tool	tool	NOUN
ijtc-501	305	9	or	or	CCONJ
ijtc-501	305	10	social	social	ADJ
ijtc-501	305	11	network	network	NOUN
ijtc-501	305	12	?	?	PUNCT
ijtc-501	306	1	journal	journal	NOUN
ijtc-501	306	2	of	of	ADP
ijtc-501	306	3	public	public	ADJ
ijtc-501	306	4	economics	economic	NOUN
ijtc-501	306	5	,	,	PUNCT
ijtc-501	306	6	212	212	NUM
ijtc-501	306	7	,	,	PUNCT
ijtc-501	306	8	104708	104708	NUM
ijtc-501	306	9	.	.	PUNCT
ijtc-501	307	1	https://doi.org/10.1016/j.jpubeco.2022.104708	https://doi.org/10.1016/j.jpubeco.2022.104708	PROPN
ijtc-501	307	2	sakinah	sakinah	PROPN
ijtc-501	307	3	,	,	PUNCT
ijtc-501	307	4	a.	a.	NOUN
ijtc-501	307	5	(	(	PUNCT
ijtc-501	307	6	2018	2018	NUM
ijtc-501	307	7	)	)	PUNCT
ijtc-501	307	8	.	.	PUNCT
ijtc-501	308	1	implementasi	implementasi	PROPN
ijtc-501	308	2	kebijakan	kebijakan	PROPN
ijtc-501	308	3	sistem	sistem	PROPN
ijtc-501	308	4	pemungutan	pemungutan	PROPN
ijtc-501	308	5	pajak	pajak	ADV
ijtc-501	308	6	self	self	NOUN
ijtc-501	308	7	assessment	assessment	NOUN
ijtc-501	308	8	.	.	PUNCT
ijtc-501	309	1	jurnal	jurnal	ADJ
ijtc-501	309	2	kebijakan	kebijakan	PROPN
ijtc-501	309	3	pemerintahan	pemerintahan	PROPN
ijtc-501	309	4	,	,	PUNCT
ijtc-501	309	5	11–27	11–27	NUM
ijtc-501	309	6	.	.	PUNCT
ijtc-501	310	1	https://doi.org/10.33701/jkp.v1i1.1094	https://doi.org/10.33701/jkp.v1i1.1094	NOUN
ijtc-501	310	2	saptono	saptono	PROPN
ijtc-501	310	3	,	,	PUNCT
ijtc-501	310	4	p.	p.	PROPN
ijtc-501	310	5	b.	b.	PROPN
ijtc-501	310	6	,	,	PUNCT
ijtc-501	310	7	&	&	CCONJ
ijtc-501	310	8	khozen	khozen	PROPN
ijtc-501	310	9	,	,	PUNCT
ijtc-501	310	10	i.	i.	NOUN
ijtc-501	310	11	(	(	PUNCT
ijtc-501	310	12	2021	2021	NUM
ijtc-501	310	13	)	)	PUNCT
ijtc-501	310	14	.	.	PUNCT
ijtc-501	311	1	tax	tax	NOUN
ijtc-501	311	2	administration	administration	NOUN
ijtc-501	311	3	issues	issue	NOUN
ijtc-501	311	4	on	on	ADP
ijtc-501	311	5	revenue	revenue	NOUN
ijtc-501	311	6	recognition	recognition	NOUN
ijtc-501	311	7	after	after	ADP
ijtc-501	311	8	ifrs	ifrs	PROPN
ijtc-501	311	9	15	15	NUM
ijtc-501	311	10	adoption	adoption	NOUN
ijtc-501	311	11	in	in	ADP
ijtc-501	311	12	indonesia	indonesia	PROPN
ijtc-501	311	13	.	.	PUNCT
ijtc-501	312	1	jurnal	jurnal	PROPN
ijtc-501	312	2	borneo	borneo	PROPN
ijtc-501	312	3	administrator	administrator	NOUN
ijtc-501	312	4	,	,	PUNCT
ijtc-501	312	5	17(2	17(2	NUM
ijtc-501	312	6	)	)	PUNCT
ijtc-501	312	7	,	,	PUNCT
ijtc-501	312	8	169–182	169–182	NUM
ijtc-501	312	9	.	.	PUNCT
ijtc-501	313	1	https://doi.org/10.24258/jba.v17i2.877	https://doi.org/10.24258/jba.v17i2.877	PROPN
ijtc-501	313	2	satyawati	satyawati	PROPN
ijtc-501	313	3	,	,	PUNCT
ijtc-501	313	4	e.	e.	PROPN
ijtc-501	313	5	,	,	PUNCT
ijtc-501	313	6	&	&	CCONJ
ijtc-501	313	7	cahjono	cahjono	PROPN
ijtc-501	313	8	,	,	PUNCT
ijtc-501	313	9	m.	m.	NOUN
ijtc-501	313	10	p.	p.	NOUN
ijtc-501	313	11	(	(	PUNCT
ijtc-501	313	12	2017	2017	NUM
ijtc-501	313	13	)	)	PUNCT
ijtc-501	313	14	.	.	PUNCT
ijtc-501	314	1	pengaruh	pengaruh	NOUN
ijtc-501	314	2	self	self	NOUN
ijtc-501	314	3	assessment	assessment	NOUN
ijtc-501	314	4	system	system	NOUN
ijtc-501	314	5	dan	dan	PROPN
ijtc-501	314	6	sistem	sistem	PROPN
ijtc-501	314	7	informasi	informasi	PROPN
ijtc-501	314	8	perpajakan	perpajakan	PROPN
ijtc-501	314	9	terhadap	terhadap	PROPN
ijtc-501	314	10	kepatuhan	kepatuhan	PROPN
ijtc-501	314	11	wajib	wajib	PROPN
ijtc-501	314	12	pajak	pajak	PROPN
ijtc-501	314	13	.	.	PUNCT
ijtc-501	315	1	jurnal	jurnal	ADJ
ijtc-501	315	2	riset	riset	PROPN
ijtc-501	315	3	akuntansi	akuntansi	PROPN
ijtc-501	315	4	dan	dan	PROPN
ijtc-501	315	5	keuangan	keuangan	PROPN
ijtc-501	315	6	,	,	PUNCT
ijtc-501	315	7	13(1	13(1	NUM
ijtc-501	315	8	)	)	PUNCT
ijtc-501	315	9	,	,	PUNCT
ijtc-501	315	10	31	31	NUM
ijtc-501	315	11	.	.	PUNCT
ijtc-501	316	1	https://doi.org/10.21460/jrak.2017.131.278	https://doi.org/10.21460/jrak.2017.131.278	PROPN
ijtc-501	316	2	savić	savić	PROPN
ijtc-501	316	3	,	,	PUNCT
ijtc-501	316	4	m.	m.	NOUN
ijtc-501	316	5	,	,	PUNCT
ijtc-501	316	6	atanasijević	atanasijević	NOUN
ijtc-501	316	7	,	,	PUNCT
ijtc-501	316	8	j.	j.	PROPN
ijtc-501	316	9	,	,	PUNCT
ijtc-501	316	10	jakovetić	jakovetić	PROPN
ijtc-501	316	11	,	,	PUNCT
ijtc-501	316	12	d.	d.	PROPN
ijtc-501	316	13	,	,	PUNCT
ijtc-501	316	14	&	&	CCONJ
ijtc-501	316	15	krejić	krejić	PROPN
ijtc-501	316	16	,	,	PUNCT
ijtc-501	316	17	n.	n.	PROPN
ijtc-501	316	18	(	(	PUNCT
ijtc-501	316	19	2022	2022	NUM
ijtc-501	316	20	)	)	PUNCT
ijtc-501	316	21	.	.	PUNCT
ijtc-501	317	1	tax	tax	NOUN
ijtc-501	317	2	evasion	evasion	NOUN
ijtc-501	317	3	risk	risk	NOUN
ijtc-501	317	4	management	management	NOUN
ijtc-501	317	5	using	use	VERB
ijtc-501	317	6	a	a	DET
ijtc-501	317	7	hybrid	hybrid	ADJ
ijtc-501	317	8	unsupervised	unsupervised	ADJ
ijtc-501	317	9	outlier	outlier	NOUN
ijtc-501	317	10	detection	detection	NOUN
ijtc-501	317	11	method	method	NOUN
ijtc-501	317	12	.	.	PUNCT
ijtc-501	318	1	expert	expert	NOUN
ijtc-501	318	2	systems	system	NOUN
ijtc-501	318	3	with	with	ADP
ijtc-501	318	4	applications	application	NOUN
ijtc-501	318	5	,	,	PUNCT
ijtc-501	318	6	193	193	NUM
ijtc-501	318	7	,	,	PUNCT
ijtc-501	318	8	the	the	DET
ijtc-501	318	9	effectiveness	effectiveness	NOUN
ijtc-501	318	10	of	of	ADP
ijtc-501	318	11	tax	tax	NOUN
ijtc-501	318	12	audit	audit	NOUN
ijtc-501	318	13	as	as	ADP
ijtc-501	318	14	a	a	DET
ijtc-501	318	15	self	self	NOUN
ijtc-501	318	16	assessment	assessment	NOUN
ijtc-501	318	17	system	system	NOUN
ijtc-501	318	18	supervision	supervision	NOUN
ijtc-501	318	19	measures	measure	NOUN
ijtc-501	318	20	and	and	CCONJ
ijtc-501	318	21	tax	tax	NOUN
ijtc-501	318	22	revenue	revenue	NOUN
ijtc-501	318	23	support	support	NOUN
ijtc-501	318	24	(	(	PUNCT
ijtc-501	318	25	study	study	VERB
ijtc-501	318	26	at	at	ADP
ijtc-501	318	27	the	the	DET
ijtc-501	318	28	large	large	ADJ
ijtc-501	318	29	tax	tax	NOUN
ijtc-501	318	30	office	office	NOUN
ijtc-501	318	31	4	4	NUM
ijtc-501	318	32	)	)	PUNCT
ijtc-501	318	33	.	.	PUNCT
ijtc-501	319	1	wahyudin	wahyudin	VERB
ijtc-501	319	2	,	,	PUNCT
ijtc-501	319	3	tyas	tyas	PROPN
ijtc-501	319	4	,	,	PUNCT
ijtc-501	319	5	atmojo	atmojo	ADV
ijtc-501	319	6	,	,	PUNCT
ijtc-501	319	7	andrayanti	andrayanti	NOUN
ijtc-501	319	8	,	,	PUNCT
ijtc-501	319	9	and	and	CCONJ
ijtc-501	319	10	juliana	juliana	PROPN
ijtc-501	319	11	271	271	NUM
ijtc-501	319	12	|	|	ADV
ijtc-501	319	13	ilomata	ilomata	PROPN
ijtc-501	319	14	international	international	ADJ
ijtc-501	319	15	journal	journal	NOUN
ijtc-501	319	16	of	of	ADP
ijtc-501	319	17	tax	tax	PROPN
ijtc-501	319	18	&	&	CCONJ
ijtc-501	319	19	accounting	accounting	NOUN
ijtc-501	319	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-501	319	21	116409	116409	NUM
ijtc-501	319	22	.	.	PUNCT
ijtc-501	320	1	https://doi.org/10.1016/j.eswa.2021.116409	https://doi.org/10.1016/j.eswa.2021.116409	NOUN
ijtc-501	320	2	siglé	siglé	NOUN
ijtc-501	320	3	,	,	PUNCT
ijtc-501	320	4	m.	m.	NOUN
ijtc-501	320	5	a.	a.	NOUN
ijtc-501	320	6	,	,	PUNCT
ijtc-501	320	7	goslinga	goslinga	NOUN
ijtc-501	320	8	,	,	PUNCT
ijtc-501	320	9	s.	s.	PROPN
ijtc-501	320	10	,	,	PUNCT
ijtc-501	320	11	speklé	speklé	PROPN
ijtc-501	320	12	,	,	PUNCT
ijtc-501	320	13	r.	r.	PROPN
ijtc-501	320	14	f.	f.	PROPN
ijtc-501	320	15	,	,	PUNCT
ijtc-501	320	16	&	&	CCONJ
ijtc-501	320	17	van	van	PROPN
ijtc-501	320	18	der	der	PROPN
ijtc-501	320	19	hel	hel	PROPN
ijtc-501	320	20	,	,	PUNCT
ijtc-501	320	21	l.	l.	PROPN
ijtc-501	320	22	e.	e.	PROPN
ijtc-501	320	23	c.	c.	PROPN
ijtc-501	320	24	j.	j.	PROPN
ijtc-501	320	25	m.	m.	PROPN
ijtc-501	320	26	(	(	PUNCT
ijtc-501	320	27	2022	2022	NUM
ijtc-501	320	28	)	)	PUNCT
ijtc-501	320	29	.	.	PUNCT
ijtc-501	321	1	the	the	DET
ijtc-501	321	2	cooperative	cooperative	ADJ
ijtc-501	321	3	approach	approach	NOUN
ijtc-501	321	4	to	to	ADP
ijtc-501	321	5	corporate	corporate	ADJ
ijtc-501	321	6	tax	tax	NOUN
ijtc-501	321	7	compliance	compliance	NOUN
ijtc-501	321	8	:	:	PUNCT
ijtc-501	321	9	an	an	DET
ijtc-501	321	10	empirical	empirical	ADJ
ijtc-501	321	11	assessment	assessment	NOUN
ijtc-501	321	12	.	.	PUNCT
ijtc-501	322	1	journal	journal	NOUN
ijtc-501	322	2	of	of	ADP
ijtc-501	322	3	international	international	ADJ
ijtc-501	322	4	accounting	accounting	NOUN
ijtc-501	322	5	,	,	PUNCT
ijtc-501	322	6	auditing	auditing	NOUN
ijtc-501	322	7	and	and	CCONJ
ijtc-501	322	8	taxation	taxation	NOUN
ijtc-501	322	9	,	,	PUNCT
ijtc-501	322	10	46	46	NUM
ijtc-501	322	11	,	,	PUNCT
ijtc-501	322	12	100447	100447	NUM
ijtc-501	322	13	.	.	PUNCT
ijtc-501	323	1	https://doi.org/10.1016/j.intaccaudtax.2022.100447	https://doi.org/10.1016/j.intaccaudtax.2022.100447	NOUN
ijtc-501	323	2	subing	subing	NOUN
ijtc-501	323	3	,	,	PUNCT
ijtc-501	323	4	h.	h.	PROPN
ijtc-501	323	5	a.	a.	PROPN
ijtc-501	323	6	,	,	PUNCT
ijtc-501	323	7	pratiwi	pratiwi	NOUN
ijtc-501	323	8	,	,	PUNCT
ijtc-501	323	9	a.	a.	NOUN
ijtc-501	323	10	,	,	PUNCT
ijtc-501	323	11	&	&	CCONJ
ijtc-501	323	12	haninun	haninun	ADJ
ijtc-501	323	13	.	.	PUNCT
ijtc-501	324	1	(	(	PUNCT
ijtc-501	324	2	2011	2011	NUM
ijtc-501	324	3	)	)	PUNCT
ijtc-501	324	4	.	.	PUNCT
ijtc-501	325	1	analisis	analisis	ADJ
ijtc-501	325	2	self	self	NOUN
ijtc-501	325	3	assessment	assessment	NOUN
ijtc-501	325	4	system	system	NOUN
ijtc-501	325	5	terhadap	terhadap	PROPN
ijtc-501	325	6	tingkat	tingkat	PROPN
ijtc-501	325	7	kepatuhan	kepatuhan	PROPN
ijtc-501	325	8	wajib	wajib	PROPN
ijtc-501	325	9	pajak	pajak	PROPN
ijtc-501	325	10	studi	studi	PROPN
ijtc-501	325	11	kasus	kasus	PROPN
ijtc-501	325	12	pada	pada	PROPN
ijtc-501	325	13	kpp	kpp	PROPN
ijtc-501	325	14	pratama	pratama	NOUN
ijtc-501	325	15	natar	natar	NOUN
ijtc-501	325	16	.	.	PUNCT
ijtc-501	326	1	jurnal	jurnal	PROPN
ijtc-501	326	2	akuntansi	akuntansi	PROPN
ijtc-501	326	3	dan	dan	PROPN
ijtc-501	326	4	keuangan	keuangan	PROPN
ijtc-501	326	5	,	,	PUNCT
ijtc-501	326	6	2(2	2(2	NUM
ijtc-501	326	7	)	)	PUNCT
ijtc-501	326	8	.	.	PUNCT
ijtc-501	327	1	https://doi.org/10.36448/jak.v2i2.207	https://doi.org/10.36448/jak.v2i2.207	PROPN
ijtc-501	327	2	sugiyono	sugiyono	PROPN
ijtc-501	327	3	.	.	PUNCT
ijtc-501	328	1	(	(	PUNCT
ijtc-501	328	2	2019	2019	NUM
ijtc-501	328	3	)	)	PUNCT
ijtc-501	328	4	.	.	PUNCT
ijtc-501	329	1	metode	metode	PROPN
ijtc-501	329	2	penelitian	penelitian	PROPN
ijtc-501	329	3	kuantitatif	kuantitatif	PROPN
ijtc-501	329	4	kualitatif	kualitatif	PROPN
ijtc-501	329	5	dan	dan	PROPN
ijtc-501	329	6	r&d	r&d	PROPN
ijtc-501	329	7	(	(	PUNCT
ijtc-501	329	8	i	i	NOUN
ijtc-501	329	9	)	)	PUNCT
ijtc-501	329	10	.	.	PUNCT
ijtc-501	330	1	alfabeta	alfabeta	PROPN
ijtc-501	330	2	.	.	PUNCT
ijtc-501	331	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-501	331	2	surjono	surjono	PROPN
ijtc-501	331	3	,	,	PUNCT
ijtc-501	331	4	w.	w.	PROPN
ijtc-501	331	5	(	(	PUNCT
ijtc-501	331	6	2016	2016	NUM
ijtc-501	331	7	)	)	PUNCT
ijtc-501	331	8	.	.	PUNCT
ijtc-501	332	1	peranan	peranan	PROPN
ijtc-501	332	2	administrasi	administrasi	NOUN
ijtc-501	332	3	perpajakan	perpajakan	PROPN
ijtc-501	332	4	dalam	dalam	PROPN
ijtc-501	332	5	meningkatkan	meningkatkan	PROPN
ijtc-501	332	6	efektivitas	efektivita	NOUN
ijtc-501	332	7	pemeriksaan	pemeriksaan	VERB
ijtc-501	332	8	pajak	pajak	ADV
ijtc-501	332	9	pada	pada	PROPN
ijtc-501	332	10	kantor	kantor	PROPN
ijtc-501	332	11	wilayah	wilayah	PROPN
ijtc-501	332	12	direktorat	direktorat	PROPN
ijtc-501	332	13	jenderal	jenderal	PROPN
ijtc-501	332	14	pajak	pajak	PROPN
ijtc-501	332	15	jawa	jawa	PROPN
ijtc-501	332	16	barat	barat	PROPN
ijtc-501	332	17	i	i	PRON
ijtc-501	332	18	bandung	bandung	PROPN
ijtc-501	332	19	.	.	PUNCT
ijtc-501	333	1	jurnal	jurnal	PROPN
ijtc-501	333	2	riset	riset	PROPN
ijtc-501	333	3	akuntansi	akuntansi	PROPN
ijtc-501	333	4	dan	dan	PROPN
ijtc-501	333	5	keuangan	keuangan	PROPN
ijtc-501	333	6	,	,	PUNCT
ijtc-501	333	7	4(1	4(1	NOUN
ijtc-501	333	8	)	)	PUNCT
ijtc-501	333	9	,	,	PUNCT
ijtc-501	333	10	853	853	NUM
ijtc-501	333	11	.	.	PUNCT
ijtc-501	334	1	https://doi.org/10.17509/jrak.v4i1.7705	https://doi.org/10.17509/jrak.v4i1.7705	PROPN
ijtc-501	334	2	syafriel	syafriel	PROPN
ijtc-501	334	3	,	,	PUNCT
ijtc-501	334	4	m.	m.	NOUN
ijtc-501	334	5	(	(	PUNCT
ijtc-501	334	6	2018	2018	NUM
ijtc-501	334	7	)	)	PUNCT
ijtc-501	334	8	.	.	PUNCT
ijtc-501	335	1	the	the	DET
ijtc-501	335	2	attributes	attribute	NOUN
ijtc-501	335	3	of	of	ADP
ijtc-501	335	4	personal	personal	ADJ
ijtc-501	335	5	taxpayer	taxpayer	NOUN
ijtc-501	335	6	’s	’s	PART
ijtc-501	335	7	compliance	compliance	NOUN
ijtc-501	335	8	in	in	ADP
ijtc-501	335	9	indonesia	indonesia	PROPN
ijtc-501	335	10	.	.	PUNCT
ijtc-501	336	1	accountability	accountability	NOUN
ijtc-501	336	2	,	,	PUNCT
ijtc-501	336	3	7(02	7(02	NUM
ijtc-501	336	4	)	)	PUNCT
ijtc-501	336	5	,	,	PUNCT
ijtc-501	336	6	48	48	NUM
ijtc-501	336	7	.	.	PUNCT
ijtc-501	337	1	https://doi.org/10.32400/ja.24761.7.02.2018.48-63	https://doi.org/10.32400/ja.24761.7.02.2018.48-63	VERB
ijtc-501	337	2	widilestariningtyas	widilestariningtyas	NOUN
ijtc-501	337	3	,	,	PUNCT
ijtc-501	337	4	o.	o.	NOUN
ijtc-501	337	5	(	(	PUNCT
ijtc-501	337	6	2017	2017	NUM
ijtc-501	337	7	)	)	PUNCT
ijtc-501	337	8	.	.	PUNCT
ijtc-501	338	1	pengaruh	pengaruh	PROPN
ijtc-501	338	2	sistem	sistem	PROPN
ijtc-501	338	3	administrasi	administrasi	PROPN
ijtc-501	338	4	perpajakan	perpajakan	VERB
ijtc-501	338	5	modern	modern	ADJ
ijtc-501	338	6	dan	dan	PROPN
ijtc-501	338	7	sanksi	sanksi	PROPN
ijtc-501	338	8	perpajakan	perpajakan	PROPN
ijtc-501	338	9	terhadap	terhadap	PROPN
ijtc-501	338	10	kepatuhan	kepatuhan	PROPN
ijtc-501	338	11	wajib	wajib	PROPN
ijtc-501	338	12	pajak	pajak	ADV
ijtc-501	338	13	(	(	PUNCT
ijtc-501	338	14	survey	survey	NOUN
ijtc-501	338	15	pada	pada	PROPN
ijtc-501	338	16	5	5	NUM
ijtc-501	338	17	kpp	kpp	PROPN
ijtc-501	338	18	di	di	X
ijtc-501	338	19	kanwil	kanwil	PROPN
ijtc-501	338	20	djp	djp	PROPN
ijtc-501	338	21	jabar	jabar	NOUN
ijtc-501	338	22	1	1	NUM
ijtc-501	338	23	)	)	PUNCT
ijtc-501	338	24	.	.	PUNCT
ijtc-501	339	1	jurnal	jurnal	PROPN
ijtc-501	339	2	riset	riset	PROPN
ijtc-501	339	3	akuntansi	akuntansi	PROPN
ijtc-501	339	4	,	,	PUNCT
ijtc-501	339	5	5(2	5(2	NUM
ijtc-501	339	6	)	)	PUNCT
ijtc-501	339	7	.	.	PUNCT
ijtc-501	340	1	https://doi.org/10.34010/jra.v5i2.511	https://doi.org/10.34010/jra.v5i2.511	PROPN
ijtc-501	340	2	yap	yap	PROPN
ijtc-501	340	3	,	,	PUNCT
ijtc-501	340	4	m.	m.	NOUN
ijtc-501	340	5	,	,	PUNCT
ijtc-501	340	6	&	&	CCONJ
ijtc-501	340	7	mulyani	mulyani	PROPN
ijtc-501	340	8	,	,	PUNCT
ijtc-501	340	9	s.	s.	PROPN
ijtc-501	340	10	d.	d.	PROPN
ijtc-501	340	11	(	(	PUNCT
ijtc-501	340	12	2022	2022	NUM
ijtc-501	340	13	)	)	PUNCT
ijtc-501	340	14	.	.	PUNCT
ijtc-501	341	1	pengaruh	pengaruh	NOUN
ijtc-501	341	2	pelayanan	pelayanan	PROPN
ijtc-501	341	3	,	,	PUNCT
ijtc-501	341	4	pengawasan	pengawasan	PROPN
ijtc-501	341	5	dan	dan	PROPN
ijtc-501	341	6	pemeriksaan	pemeriksaan	PROPN
ijtc-501	341	7	pajak	pajak	PROPN
ijtc-501	341	8	terhadap	terhadap	PROPN
ijtc-501	341	9	kepatuhan	kepatuhan	PROPN
ijtc-501	341	10	wajib	wajib	PROPN
ijtc-501	341	11	pajak	pajak	PROPN
ijtc-501	341	12	badan	badan	PROPN
ijtc-501	341	13	yang	yang	PROPN
ijtc-501	341	14	dimoderasi	dimoderasi	PROPN
ijtc-501	341	15	digitalisasi	digitalisasi	PROPN
ijtc-501	341	16	administrasi	administrasi	NOUN
ijtc-501	341	17	perpajakan	perpajakan	INTJ
ijtc-501	341	18	.	.	PUNCT
ijtc-501	342	1	jurnal	jurnal	ADJ
ijtc-501	342	2	magister	magister	PROPN
ijtc-501	342	3	akuntansi	akuntansi	PROPN
ijtc-501	342	4	trisakti	trisakti	PROPN
ijtc-501	342	5	,	,	PUNCT
ijtc-501	342	6	9(1	9(1	NUM
ijtc-501	342	7	)	)	PUNCT
ijtc-501	342	8	,	,	PUNCT
ijtc-501	342	9	37–54	37–54	NUM
ijtc-501	342	10	.	.	PUNCT
ijtc-501	342	11	https://doi.org/10.25105/jmat.v9i1.10573	https://doi.org/10.25105/jmat.v9i1.10573	NOUN
ijtc-501	342	12	yuan	yuan	PROPN
ijtc-501	342	13	,	,	PUNCT
ijtc-501	342	14	c.	c.	PROPN
ijtc-501	342	15	,	,	PUNCT
ijtc-501	342	16	li	li	PROPN
ijtc-501	342	17	,	,	PUNCT
ijtc-501	342	18	y.	y.	PROPN
ijtc-501	342	19	,	,	PUNCT
ijtc-501	342	20	&	&	CCONJ
ijtc-501	342	21	hu	hu	PROPN
ijtc-501	342	22	,	,	PUNCT
ijtc-501	342	23	t.	t.	PROPN
ijtc-501	342	24	(	(	PUNCT
ijtc-501	342	25	2022	2022	NUM
ijtc-501	342	26	)	)	PUNCT
ijtc-501	342	27	.	.	PUNCT
ijtc-501	343	1	does	do	AUX
ijtc-501	343	2	corporate	corporate	ADJ
ijtc-501	343	3	donation	donation	NOUN
ijtc-501	343	4	lead	lead	VERB
ijtc-501	343	5	to	to	ADP
ijtc-501	343	6	more	more	ADJ
ijtc-501	343	7	tax	tax	NOUN
ijtc-501	343	8	aggressiveness	aggressiveness	NOUN
ijtc-501	343	9	?	?	PUNCT
ijtc-501	344	1	china	china	PROPN
ijtc-501	344	2	economic	economic	ADJ
ijtc-501	344	3	quarterly	quarterly	PROPN
ijtc-501	344	4	international	international	NOUN
ijtc-501	344	5	,	,	PUNCT
ijtc-501	344	6	2(1	2(1	NUM
ijtc-501	344	7	)	)	PUNCT
ijtc-501	344	8	,	,	PUNCT
ijtc-501	344	9	29–41	29–41	X
ijtc-501	344	10	.	.	PUNCT
ijtc-501	345	1	https://doi.org/10.1016/j.ceqi.2022.02.002	https://doi.org/10.1016/j.ceqi.2022.02.002	PROPN
ijtc-501	345	2	zaimah	zaimah	PROPN
ijtc-501	345	3	,	,	PUNCT
ijtc-501	345	4	t.	t.	PROPN
ijtc-501	345	5	(	(	PUNCT
ijtc-501	345	6	2016	2016	NUM
ijtc-501	345	7	)	)	PUNCT
ijtc-501	345	8	.	.	PUNCT
ijtc-501	346	1	efektivitas	efektivitas	PROPN
ijtc-501	346	2	sistem	sistem	PROPN
ijtc-501	346	3	self	self	NOUN
ijtc-501	346	4	assessment	assessment	NOUN
ijtc-501	346	5	dalam	dalam	PROPN
ijtc-501	346	6	pajak	pajak	ADV
ijtc-501	346	7	penghasilan	penghasilan	PROPN
ijtc-501	346	8	di	di	PROPN
ijtc-501	346	9	kantor	kantor	PROPN
ijtc-501	346	10	pelayanan	pelayanan	PROPN
ijtc-501	346	11	pajak	pajak	PROPN
ijtc-501	346	12	pratama	pratama	NOUN
ijtc-501	346	13	batu	batu	PROPN
ijtc-501	346	14	.	.	PROPN
ijtc-501	346	15	jurnal	jurnal	PROPN
ijtc-501	346	16	jurisdictie	jurisdictie	PROPN
ijtc-501	346	17	,	,	PUNCT
ijtc-501	346	18	7(1	7(1	NUM
ijtc-501	346	19	)	)	PUNCT
ijtc-501	346	20	,	,	PUNCT
ijtc-501	346	21	44	44	NUM
ijtc-501	346	22	.	.	PUNCT
ijtc-501	347	1	https://doi.org/10.18860/j.v7i1.3678	https://doi.org/10.18860/j.v7i1.3678	VERB