id	sid	tid	token	lemma	pos
ijtc-531	1	1	the	the	DET
ijtc-531	1	2	illomata	illomata	PROPN
ijtc-531	1	3	international	international	PROPN
ijtc-531	1	4	journal	journal	PROPN
ijtc-531	1	5	of	of	ADP
ijtc-531	1	6	management	management	NOUN
ijtc-531	1	7	ilomata	ilomata	PROPN
ijtc-531	1	8	international	international	ADJ
ijtc-531	1	9	journal	journal	NOUN
ijtc-531	1	10	of	of	ADP
ijtc-531	1	11	tax	tax	PROPN
ijtc-531	1	12	&	&	CCONJ
ijtc-531	1	13	accounting	account	VERB
ijtc-531	1	14	p	p	PROPN
ijtc-531	1	15	-	-	PUNCT
ijtc-531	1	16	issn	issn	NOUN
ijtc-531	1	17	:	:	PUNCT
ijtc-531	1	18	2714	2714	NUM
ijtc-531	1	19	-	-	SYM
ijtc-531	1	20	9838	9838	NUM
ijtc-531	1	21	;	;	PUNCT
ijtc-531	1	22	e	e	X
ijtc-531	1	23	-	-	PUNCT
ijtc-531	1	24	issn	issn	NOUN
ijtc-531	1	25	:	:	PUNCT
ijtc-531	1	26	2714	2714	NUM
ijtc-531	1	27	-	-	SYM
ijtc-531	1	28	9846	9846	NUM
ijtc-531	1	29	volume	volume	NOUN
ijtc-531	1	30	3	3	NUM
ijtc-531	1	31	,	,	PUNCT
ijtc-531	1	32	issue	issue	NOUN
ijtc-531	1	33	3	3	NUM
ijtc-531	1	34	july	july	PROPN
ijtc-531	1	35	2022	2022	NUM
ijtc-531	1	36	page	page	NOUN
ijtc-531	1	37	no	no	NOUN
ijtc-531	1	38	.	.	NOUN
ijtc-531	2	1	307	307	NUM
ijtc-531	2	2	-	-	SYM
ijtc-531	2	3	319	319	NUM
ijtc-531	2	4	308	308	NUM
ijtc-531	2	5	|	|	ADV
ijtc-531	2	6	ilomata	ilomata	PROPN
ijtc-531	2	7	international	international	ADJ
ijtc-531	2	8	journal	journal	NOUN
ijtc-531	2	9	of	of	ADP
ijtc-531	2	10	tax	tax	PROPN
ijtc-531	2	11	&	&	CCONJ
ijtc-531	2	12	accounting	accounting	PROPN
ijtc-531	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-531	2	14	effectiveness	effectiveness	NOUN
ijtc-531	2	15	of	of	ADP
ijtc-531	2	16	collection	collection	NOUN
ijtc-531	2	17	of	of	ADP
ijtc-531	2	18	land	land	NOUN
ijtc-531	2	19	and	and	CCONJ
ijtc-531	2	20	building	building	NOUN
ijtc-531	2	21	tax	tax	NOUN
ijtc-531	2	22	in	in	ADP
ijtc-531	2	23	the	the	DET
ijtc-531	2	24	rural	rural	ADJ
ijtc-531	2	25	and	and	CCONJ
ijtc-531	2	26	urban	urban	ADJ
ijtc-531	2	27	sector	sector	NOUN
ijtc-531	2	28	(	(	PUNCT
ijtc-531	2	29	pbb	pbb	NOUN
ijtc-531	2	30	-	-	PUNCT
ijtc-531	2	31	p2	p2	NOUN
ijtc-531	2	32	)	)	PUNCT
ijtc-531	2	33	receivables	receivables	NOUN
ijtc-531	2	34	in	in	ADP
ijtc-531	2	35	increasing	increase	VERB
ijtc-531	2	36	the	the	DET
ijtc-531	2	37	realization	realization	NOUN
ijtc-531	2	38	of	of	ADP
ijtc-531	2	39	revenue	revenue	NOUN
ijtc-531	2	40	in	in	ADP
ijtc-531	2	41	the	the	DET
ijtc-531	2	42	revenue	revenue	NOUN
ijtc-531	2	43	agency	agency	NOUN
ijtc-531	2	44	of	of	ADP
ijtc-531	2	45	bekasi	bekasi	PROPN
ijtc-531	2	46	city	city	PROPN
ijtc-531	2	47	area	area	NOUN
ijtc-531	2	48	in	in	ADP
ijtc-531	2	49	2019	2019	NUM
ijtc-531	2	50	-	-	SYM
ijtc-531	2	51	2021	2021	NUM
ijtc-531	2	52	citra	citra	PROPN
ijtc-531	2	53	novlyani1	novlyani1	PROPN
ijtc-531	2	54	,	,	PUNCT
ijtc-531	2	55	dinda	dinda	PROPN
ijtc-531	2	56	annisa	annisa	PROPN
ijtc-531	2	57	darmawan2	darmawan2	PROPN
ijtc-531	2	58	12institut	12institut	PUNCT
ijtc-531	2	59	ilmu	ilmu	PROPN
ijtc-531	2	60	sosial	sosial	PROPN
ijtc-531	2	61	dan	dan	PROPN
ijtc-531	2	62	manajemen	manajemen	PROPN
ijtc-531	2	63	stiami	stiami	PROPN
ijtc-531	2	64	,	,	PUNCT
ijtc-531	2	65	indonesia	indonesia	PROPN
ijtc-531	2	66	correspondent	correspondent	NOUN
ijtc-531	2	67	:	:	PUNCT
ijtc-531	2	68	citranovlyani@gmail.com1	citranovlyani@gmail.com1	PROPN
ijtc-531	2	69	,	,	PUNCT
ijtc-531	2	70	dindadarmawan01@gmail.com2	dindadarmawan01@gmail.com2	PROPN
ijtc-531	2	71	received	receive	VERB
ijtc-531	2	72	:	:	PUNCT
ijtc-531	2	73	june	june	PROPN
ijtc-531	2	74	1	1	NUM
ijtc-531	2	75	,	,	PUNCT
ijtc-531	2	76	2022	2022	NUM
ijtc-531	2	77	accepted	accept	VERB
ijtc-531	2	78	:	:	PUNCT
ijtc-531	2	79	july	july	PROPN
ijtc-531	2	80	25	25	NUM
ijtc-531	2	81	,	,	PUNCT
ijtc-531	2	82	2022	2022	NUM
ijtc-531	2	83	published	publish	VERB
ijtc-531	2	84	:	:	PUNCT
ijtc-531	2	85	july	july	PROPN
ijtc-531	2	86	31	31	NUM
ijtc-531	2	87	,	,	PUNCT
ijtc-531	2	88	2022	2022	NUM
ijtc-531	2	89	citation	citation	NOUN
ijtc-531	2	90	:	:	PUNCT
ijtc-531	2	91	novlyani	novlyani	PROPN
ijtc-531	2	92	,	,	PUNCT
ijtc-531	2	93	c.	c.	PROPN
ijtc-531	2	94	,	,	PUNCT
ijtc-531	2	95	darmawan	darmawan	PROPN
ijtc-531	2	96	,	,	PUNCT
ijtc-531	2	97	d.	d.	PROPN
ijtc-531	2	98	a.	a.	PROPN
ijtc-531	2	99	(	(	PUNCT
ijtc-531	2	100	2022	2022	NUM
ijtc-531	2	101	)	)	PUNCT
ijtc-531	2	102	.	.	PUNCT
ijtc-531	3	1	effectiveness	effectiveness	NOUN
ijtc-531	3	2	of	of	ADP
ijtc-531	3	3	collection	collection	NOUN
ijtc-531	3	4	of	of	ADP
ijtc-531	3	5	land	land	NOUN
ijtc-531	3	6	and	and	CCONJ
ijtc-531	3	7	building	building	NOUN
ijtc-531	3	8	tax	tax	NOUN
ijtc-531	3	9	in	in	ADP
ijtc-531	3	10	the	the	DET
ijtc-531	3	11	rural	rural	ADJ
ijtc-531	3	12	and	and	CCONJ
ijtc-531	3	13	urban	urban	ADJ
ijtc-531	3	14	sector	sector	NOUN
ijtc-531	3	15	(	(	PUNCT
ijtc-531	3	16	pbb	pbb	NOUN
ijtc-531	3	17	-	-	PUNCT
ijtc-531	3	18	p2	p2	NOUN
ijtc-531	3	19	)	)	PUNCT
ijtc-531	3	20	receivables	receivables	NOUN
ijtc-531	3	21	in	in	ADP
ijtc-531	3	22	increasing	increase	VERB
ijtc-531	3	23	the	the	DET
ijtc-531	3	24	realization	realization	NOUN
ijtc-531	3	25	of	of	ADP
ijtc-531	3	26	revenue	revenue	NOUN
ijtc-531	3	27	in	in	ADP
ijtc-531	3	28	the	the	DET
ijtc-531	3	29	revenue	revenue	NOUN
ijtc-531	3	30	agency	agency	NOUN
ijtc-531	3	31	of	of	ADP
ijtc-531	3	32	bekasi	bekasi	PROPN
ijtc-531	3	33	city	city	PROPN
ijtc-531	3	34	area	area	NOUN
ijtc-531	3	35	in	in	ADP
ijtc-531	3	36	20192021	20192021	NUM
ijtc-531	3	37	.	.	PUNCT
ijtc-531	4	1	ilomata	ilomata	PROPN
ijtc-531	4	2	international	international	ADJ
ijtc-531	4	3	journal	journal	NOUN
ijtc-531	4	4	of	of	ADP
ijtc-531	4	5	tax	tax	NOUN
ijtc-531	4	6	and	and	CCONJ
ijtc-531	4	7	accounting	accounting	NOUN
ijtc-531	4	8	,	,	PUNCT
ijtc-531	4	9	3(3	3(3	NUM
ijtc-531	4	10	)	)	PUNCT
ijtc-531	4	11	,	,	PUNCT
ijtc-531	4	12	307	307	NUM
ijtc-531	4	13	-	-	SYM
ijtc-531	4	14	319	319	NUM
ijtc-531	4	15	.	.	PUNCT
ijtc-531	5	1	https://doi.org/10.52728/ijtc.v3i3.531	https://doi.org/10.52728/ijtc.v3i3.531	PROPN
ijtc-531	5	2	abstract	abstract	NOUN
ijtc-531	5	3	:	:	PUNCT
ijtc-531	5	4	local	local	ADJ
ijtc-531	5	5	taxes	taxis	NOUN
ijtc-531	5	6	are	be	AUX
ijtc-531	5	7	taxes	taxis	NOUN
ijtc-531	5	8	collected	collect	VERB
ijtc-531	5	9	and	and	CCONJ
ijtc-531	5	10	managed	manage	VERB
ijtc-531	5	11	by	by	ADP
ijtc-531	5	12	local	local	ADJ
ijtc-531	5	13	governments	government	NOUN
ijtc-531	5	14	to	to	PART
ijtc-531	5	15	fund	fund	VERB
ijtc-531	5	16	all	all	DET
ijtc-531	5	17	government	government	NOUN
ijtc-531	5	18	functions	function	NOUN
ijtc-531	5	19	and	and	CCONJ
ijtc-531	5	20	local	local	ADJ
ijtc-531	5	21	development	development	NOUN
ijtc-531	5	22	.	.	PUNCT
ijtc-531	6	1	the	the	DET
ijtc-531	6	2	local	local	ADJ
ijtc-531	6	3	revenue	revenue	NOUN
ijtc-531	6	4	board	board	NOUN
ijtc-531	6	5	is	be	AUX
ijtc-531	6	6	a	a	DET
ijtc-531	6	7	local	local	ADJ
ijtc-531	6	8	apparatus	apparatus	NOUN
ijtc-531	6	9	that	that	PRON
ijtc-531	6	10	functions	function	NOUN
ijtc-531	6	11	to	to	PART
ijtc-531	6	12	manage	manage	VERB
ijtc-531	6	13	all	all	DET
ijtc-531	6	14	types	type	NOUN
ijtc-531	6	15	of	of	ADP
ijtc-531	6	16	revenue	revenue	NOUN
ijtc-531	6	17	and	and	CCONJ
ijtc-531	6	18	local	local	ADJ
ijtc-531	6	19	wealth	wealth	NOUN
ijtc-531	6	20	income	income	NOUN
ijtc-531	6	21	,	,	PUNCT
ijtc-531	6	22	one	one	NUM
ijtc-531	6	23	of	of	ADP
ijtc-531	6	24	which	which	PRON
ijtc-531	6	25	is	be	AUX
ijtc-531	6	26	land	land	NOUN
ijtc-531	6	27	and	and	CCONJ
ijtc-531	6	28	building	build	VERB
ijtc-531	6	29	tax	tax	NOUN
ijtc-531	6	30	in	in	ADP
ijtc-531	6	31	the	the	DET
ijtc-531	6	32	rural	rural	ADJ
ijtc-531	6	33	and	and	CCONJ
ijtc-531	6	34	urban	urban	ADJ
ijtc-531	6	35	sector	sector	NOUN
ijtc-531	6	36	(	(	PUNCT
ijtc-531	6	37	pbb	pbb	NOUN
ijtc-531	6	38	-	-	PUNCT
ijtc-531	6	39	p2	p2	NOUN
ijtc-531	6	40	)	)	PUNCT
ijtc-531	6	41	.	.	PUNCT
ijtc-531	7	1	the	the	DET
ijtc-531	7	2	high	high	ADJ
ijtc-531	7	3	amount	amount	NOUN
ijtc-531	7	4	of	of	ADP
ijtc-531	7	5	pbb	pbb	NOUN
ijtc-531	7	6	p2	p2	PROPN
ijtc-531	7	7	receivables	receivables	NOUN
ijtc-531	7	8	in	in	ADP
ijtc-531	7	9	bekasi	bekasi	PROPN
ijtc-531	7	10	city	city	PROPN
ijtc-531	7	11	is	be	AUX
ijtc-531	7	12	due	due	ADJ
ijtc-531	7	13	to	to	ADP
ijtc-531	7	14	problems	problem	NOUN
ijtc-531	7	15	in	in	ADP
ijtc-531	7	16	the	the	DET
ijtc-531	7	17	implementation	implementation	NOUN
ijtc-531	7	18	of	of	ADP
ijtc-531	7	19	tax	tax	NOUN
ijtc-531	7	20	collection	collection	NOUN
ijtc-531	7	21	.	.	PUNCT
ijtc-531	8	1	this	this	DET
ijtc-531	8	2	research	research	NOUN
ijtc-531	8	3	was	be	AUX
ijtc-531	8	4	conducted	conduct	VERB
ijtc-531	8	5	to	to	PART
ijtc-531	8	6	determine	determine	VERB
ijtc-531	8	7	the	the	DET
ijtc-531	8	8	effectiveness	effectiveness	NOUN
ijtc-531	8	9	of	of	ADP
ijtc-531	8	10	the	the	DET
ijtc-531	8	11	pbb	pbb	NOUN
ijtc-531	8	12	-	-	PUNCT
ijtc-531	8	13	p2	p2	NOUN
ijtc-531	8	14	receivable	receivable	ADJ
ijtc-531	8	15	collection	collection	NOUN
ijtc-531	8	16	in	in	ADP
ijtc-531	8	17	bekasi	bekasi	PROPN
ijtc-531	8	18	city	city	PROPN
ijtc-531	8	19	and	and	CCONJ
ijtc-531	8	20	the	the	DET
ijtc-531	8	21	obstacles	obstacle	NOUN
ijtc-531	8	22	and	and	CCONJ
ijtc-531	8	23	efforts	effort	NOUN
ijtc-531	8	24	done	do	VERB
ijtc-531	8	25	in	in	ADP
ijtc-531	8	26	the	the	DET
ijtc-531	8	27	collection	collection	NOUN
ijtc-531	8	28	of	of	ADP
ijtc-531	8	29	pbb	pbb	NOUN
ijtc-531	8	30	-	-	PUNCT
ijtc-531	8	31	p2	p2	NOUN
ijtc-531	8	32	.	.	PUNCT
ijtc-531	9	1	the	the	DET
ijtc-531	9	2	researcher	researcher	NOUN
ijtc-531	9	3	used	use	VERB
ijtc-531	9	4	research	research	NOUN
ijtc-531	9	5	methods	method	NOUN
ijtc-531	9	6	descriptive	descriptive	ADJ
ijtc-531	9	7	qualitative	qualitative	NOUN
ijtc-531	9	8	.	.	PUNCT
ijtc-531	10	1	data	datum	NOUN
ijtc-531	10	2	collection	collection	NOUN
ijtc-531	10	3	from	from	ADP
ijtc-531	10	4	this	this	DET
ijtc-531	10	5	research	research	NOUN
ijtc-531	10	6	is	be	AUX
ijtc-531	10	7	by	by	ADP
ijtc-531	10	8	interview	interview	NOUN
ijtc-531	10	9	,	,	PUNCT
ijtc-531	10	10	observation	observation	NOUN
ijtc-531	10	11	,	,	PUNCT
ijtc-531	10	12	and	and	CCONJ
ijtc-531	10	13	documentation	documentation	NOUN
ijtc-531	10	14	.	.	PUNCT
ijtc-531	11	1	the	the	DET
ijtc-531	11	2	result	result	NOUN
ijtc-531	11	3	of	of	ADP
ijtc-531	11	4	this	this	DET
ijtc-531	11	5	research	research	NOUN
ijtc-531	11	6	shows	show	VERB
ijtc-531	11	7	that	that	SCONJ
ijtc-531	11	8	the	the	DET
ijtc-531	11	9	effectiveness	effectiveness	NOUN
ijtc-531	11	10	of	of	ADP
ijtc-531	11	11	land	land	NOUN
ijtc-531	11	12	and	and	CCONJ
ijtc-531	11	13	building	building	NOUN
ijtc-531	11	14	tax	tax	NOUN
ijtc-531	11	15	in	in	ADP
ijtc-531	11	16	the	the	DET
ijtc-531	11	17	rural	rural	ADJ
ijtc-531	11	18	and	and	CCONJ
ijtc-531	11	19	urban	urban	ADJ
ijtc-531	11	20	sector	sector	NOUN
ijtc-531	11	21	collection	collection	NOUN
ijtc-531	11	22	of	of	ADP
ijtc-531	11	23	receivables	receivables	NOUN
ijtc-531	11	24	in	in	ADP
ijtc-531	11	25	increasing	increase	VERB
ijtc-531	11	26	the	the	DET
ijtc-531	11	27	realization	realization	NOUN
ijtc-531	11	28	of	of	ADP
ijtc-531	11	29	revenue	revenue	NOUN
ijtc-531	11	30	is	be	AUX
ijtc-531	11	31	less	less	ADV
ijtc-531	11	32	effective	effective	ADJ
ijtc-531	11	33	when	when	SCONJ
ijtc-531	11	34	viewed	view	VERB
ijtc-531	11	35	from	from	ADP
ijtc-531	11	36	the	the	DET
ijtc-531	11	37	non	non	NOUN
ijtc-531	11	38	-	-	NOUN
ijtc-531	11	39	achievement	achievement	NOUN
ijtc-531	11	40	of	of	ADP
ijtc-531	11	41	the	the	DET
ijtc-531	11	42	revenue	revenue	NOUN
ijtc-531	11	43	target	target	NOUN
ijtc-531	11	44	in	in	ADP
ijtc-531	11	45	2021	2021	NUM
ijtc-531	11	46	with	with	ADP
ijtc-531	11	47	a	a	DET
ijtc-531	11	48	percentage	percentage	NOUN
ijtc-531	11	49	of	of	ADP
ijtc-531	11	50	77.46	77.46	NUM
ijtc-531	11	51	%	%	NOUN
ijtc-531	11	52	and	and	CCONJ
ijtc-531	11	53	the	the	DET
ijtc-531	11	54	high	high	ADJ
ijtc-531	11	55	number	number	NOUN
ijtc-531	11	56	of	of	ADP
ijtc-531	11	57	pbb	pbb	NOUN
ijtc-531	11	58	-	-	PUNCT
ijtc-531	11	59	p2	p2	NOUN
ijtc-531	11	60	receivables	receivables	NOUN
ijtc-531	11	61	which	which	PRON
ijtc-531	11	62	continues	continue	VERB
ijtc-531	11	63	to	to	PART
ijtc-531	11	64	increase	increase	VERB
ijtc-531	11	65	every	every	DET
ijtc-531	11	66	year	year	NOUN
ijtc-531	11	67	.	.	PUNCT
ijtc-531	12	1	less	less	ADV
ijtc-531	12	2	effective	effective	ADJ
ijtc-531	12	3	collection	collection	NOUN
ijtc-531	12	4	of	of	ADP
ijtc-531	12	5	pbb	pbb	NOUN
ijtc-531	12	6	-	-	PUNCT
ijtc-531	12	7	p2	p2	NOUN
ijtc-531	12	8	receivables	receivables	NOUN
ijtc-531	12	9	in	in	ADP
ijtc-531	12	10	the	the	DET
ijtc-531	12	11	city	city	NOUN
ijtc-531	12	12	bekasi	bekasi	PROPN
ijtc-531	12	13	is	be	AUX
ijtc-531	12	14	caused	cause	VERB
ijtc-531	12	15	by	by	ADP
ijtc-531	12	16	several	several	ADJ
ijtc-531	12	17	obstacles	obstacle	NOUN
ijtc-531	12	18	that	that	PRON
ijtc-531	12	19	occur	occur	VERB
ijtc-531	12	20	such	such	ADJ
ijtc-531	12	21	as	as	ADP
ijtc-531	12	22	lack	lack	NOUN
ijtc-531	12	23	of	of	ADP
ijtc-531	12	24	awareness	awareness	NOUN
ijtc-531	12	25	of	of	ADP
ijtc-531	12	26	taxpayers	taxpayer	NOUN
ijtc-531	12	27	,	,	PUNCT
ijtc-531	12	28	uneven	uneven	ADJ
ijtc-531	12	29	socialization	socialization	NOUN
ijtc-531	12	30	,	,	PUNCT
ijtc-531	12	31	lack	lack	NOUN
ijtc-531	12	32	of	of	ADP
ijtc-531	12	33	quality	quality	NOUN
ijtc-531	12	34	and	and	CCONJ
ijtc-531	12	35	quantity	quantity	NOUN
ijtc-531	12	36	of	of	ADP
ijtc-531	12	37	human	human	ADJ
ijtc-531	12	38	resources	resource	NOUN
ijtc-531	12	39	,	,	PUNCT
ijtc-531	12	40	and	and	CCONJ
ijtc-531	12	41	limited	limited	ADJ
ijtc-531	12	42	facilities	facility	NOUN
ijtc-531	12	43	and	and	CCONJ
ijtc-531	12	44	infrastructure	infrastructure	NOUN
ijtc-531	12	45	.	.	PUNCT
ijtc-531	13	1	the	the	DET
ijtc-531	13	2	efforts	effort	NOUN
ijtc-531	13	3	made	make	VERB
ijtc-531	13	4	by	by	ADP
ijtc-531	13	5	the	the	DET
ijtc-531	13	6	local	local	ADJ
ijtc-531	13	7	revenue	revenue	NOUN
ijtc-531	13	8	board	board	NOUN
ijtc-531	13	9	of	of	ADP
ijtc-531	13	10	bekasi	bekasi	PROPN
ijtc-531	13	11	city	city	PROPN
ijtc-531	13	12	are	be	AUX
ijtc-531	13	13	to	to	PART
ijtc-531	13	14	socialize	socialize	VERB
ijtc-531	13	15	along	along	ADP
ijtc-531	13	16	with	with	ADP
ijtc-531	13	17	banks	bank	NOUN
ijtc-531	13	18	to	to	PART
ijtc-531	13	19	make	make	VERB
ijtc-531	13	20	it	it	PRON
ijtc-531	13	21	easier	easy	ADJ
ijtc-531	13	22	for	for	SCONJ
ijtc-531	13	23	taxpayers	taxpayer	NOUN
ijtc-531	13	24	to	to	PART
ijtc-531	13	25	make	make	VERB
ijtc-531	13	26	payments	payment	NOUN
ijtc-531	13	27	and	and	CCONJ
ijtc-531	13	28	cooperate	cooperate	VERB
ijtc-531	13	29	with	with	ADP
ijtc-531	13	30	the	the	DET
ijtc-531	13	31	executive	executive	ADJ
ijtc-531	13	32	unit	unit	NOUN
ijtc-531	13	33	for	for	ADP
ijtc-531	13	34	integrated	integrated	ADJ
ijtc-531	13	35	service	service	NOUN
ijtc-531	13	36	of	of	ADP
ijtc-531	13	37	sub	sub	NOUN
ijtc-531	13	38	-	-	NOUN
ijtc-531	13	39	districts	district	NOUN
ijtc-531	13	40	,	,	PUNCT
ijtc-531	13	41	villages	village	NOUN
ijtc-531	13	42	,	,	PUNCT
ijtc-531	13	43	and	and	CCONJ
ijtc-531	13	44	neighborhood	neighborhood	NOUN
ijtc-531	13	45	/	/	SYM
ijtc-531	13	46	hamlets	hamlet	NOUN
ijtc-531	13	47	.	.	PUNCT
ijtc-531	14	1	keywords	keyword	NOUN
ijtc-531	14	2	:	:	PUNCT
ijtc-531	14	3	land	land	NOUN
ijtc-531	14	4	and	and	CCONJ
ijtc-531	14	5	building	building	NOUN
ijtc-531	14	6	tax	tax	NOUN
ijtc-531	14	7	in	in	ADP
ijtc-531	14	8	the	the	DET
ijtc-531	14	9	rural	rural	ADJ
ijtc-531	14	10	and	and	CCONJ
ijtc-531	14	11	urban	urban	ADJ
ijtc-531	14	12	sector	sector	NOUN
ijtc-531	14	13	(	(	PUNCT
ijtc-531	14	14	pbb	pbb	NOUN
ijtc-531	14	15	-	-	PUNCT
ijtc-531	14	16	p2	p2	NOUN
ijtc-531	14	17	)	)	PUNCT
ijtc-531	14	18	,	,	PUNCT
ijtc-531	14	19	pbb	pbb	NOUN
ijtc-531	14	20	-	-	PUNCT
ijtc-531	14	21	p2	p2	NOUN
ijtc-531	14	22	receivable	receivable	NOUN
ijtc-531	14	23	,	,	PUNCT
ijtc-531	14	24	pbb	pbb	NOUN
ijtc-531	14	25	-	-	PUNCT
ijtc-531	14	26	p2	p2	NOUN
ijtc-531	14	27	collection	collection	NOUN
ijtc-531	14	28	this	this	PRON
ijtc-531	14	29	is	be	AUX
ijtc-531	14	30	an	an	DET
ijtc-531	14	31	open	open	ADJ
ijtc-531	14	32	access	access	NOUN
ijtc-531	14	33	article	article	NOUN
ijtc-531	14	34	under	under	ADP
ijtc-531	14	35	the	the	DET
ijtc-531	14	36	cc	cc	NOUN
ijtc-531	14	37	-	-	PUNCT
ijtc-531	14	38	by	by	ADP
ijtc-531	14	39	4.0	4.0	NUM
ijtc-531	14	40	license	license	NOUN
ijtc-531	14	41	.	.	PUNCT
ijtc-531	15	1	introduction	introduction	NOUN
ijtc-531	15	2	tax	tax	NOUN
ijtc-531	15	3	is	be	AUX
ijtc-531	15	4	a	a	DET
ijtc-531	15	5	mandatory	mandatory	ADJ
ijtc-531	15	6	contribution	contribution	NOUN
ijtc-531	15	7	to	to	ADP
ijtc-531	15	8	the	the	DET
ijtc-531	15	9	state	state	NOUN
ijtc-531	15	10	that	that	PRON
ijtc-531	15	11	is	be	AUX
ijtc-531	15	12	owed	owe	VERB
ijtc-531	15	13	by	by	ADP
ijtc-531	15	14	an	an	DET
ijtc-531	15	15	individual	individual	NOUN
ijtc-531	15	16	or	or	CCONJ
ijtc-531	15	17	entity	entity	NOUN
ijtc-531	15	18	(	(	PUNCT
ijtc-531	15	19	marlina	marlina	PROPN
ijtc-531	15	20	&	&	CCONJ
ijtc-531	15	21	syahribulan	syahribulan	PROPN
ijtc-531	15	22	,	,	PUNCT
ijtc-531	15	23	2021	2021	NUM
ijtc-531	15	24	;	;	PUNCT
ijtc-531	15	25	oktaviani	oktaviani	PROPN
ijtc-531	15	26	et	et	PROPN
ijtc-531	15	27	al	al	PROPN
ijtc-531	15	28	.	.	PROPN
ijtc-531	15	29	,	,	PUNCT
ijtc-531	15	30	2020	2020	NUM
ijtc-531	15	31	;	;	PUNCT
ijtc-531	15	32	padyanoor	padyanoor	NOUN
ijtc-531	15	33	,	,	PUNCT
ijtc-531	15	34	2020	2020	NUM
ijtc-531	15	35	)	)	PUNCT
ijtc-531	15	36	that	that	PRON
ijtc-531	15	37	is	be	AUX
ijtc-531	15	38	forced	force	VERB
ijtc-531	15	39	by	by	ADP
ijtc-531	15	40	law	law	NOUN
ijtc-531	15	41	without	without	ADP
ijtc-531	15	42	obtaining	obtain	VERB
ijtc-531	15	43	an	an	DET
ijtc-531	15	44	imbalance	imbalance	NOUN
ijtc-531	15	45	and	and	CCONJ
ijtc-531	15	46	is	be	AUX
ijtc-531	15	47	used	use	VERB
ijtc-531	15	48	for	for	ADP
ijtc-531	15	49	the	the	DET
ijtc-531	15	50	purposes	purpose	NOUN
ijtc-531	15	51	of	of	ADP
ijtc-531	15	52	the	the	DET
ijtc-531	15	53	state	state	NOUN
ijtc-531	15	54	for	for	ADP
ijtc-531	15	55	the	the	DET
ijtc-531	15	56	greatest	great	ADJ
ijtc-531	15	57	prosperity	prosperity	NOUN
ijtc-531	15	58	of	of	ADP
ijtc-531	15	59	the	the	DET
ijtc-531	15	60	people	people	NOUN
ijtc-531	15	61	according	accord	VERB
ijtc-531	15	62	to	to	ADP
ijtc-531	15	63	law	law	NOUN
ijtc-531	15	64	number	number	NOUN
ijtc-531	15	65	16	16	NUM
ijtc-531	15	66	of	of	ADP
ijtc-531	15	67	2009	2009	NUM
ijtc-531	15	68	(	(	PUNCT
ijtc-531	15	69	budiarso	budiarso	PROPN
ijtc-531	15	70	&	&	CCONJ
ijtc-531	15	71	karina	karina	PROPN
ijtc-531	15	72	,	,	PUNCT
ijtc-531	15	73	2016	2016	NUM
ijtc-531	15	74	;	;	PUNCT
ijtc-531	15	75	mardiasmo	mardiasmo	NOUN
ijtc-531	15	76	,	,	PUNCT
ijtc-531	15	77	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-531	15	78	mailto	mailto	NOUN
ijtc-531	15	79	:	:	PUNCT
ijtc-531	15	80	citranovlyani@gmail.com1	citranovlyani@gmail.com1	PROPN
ijtc-531	15	81	mailto:%20dindadarmawan01@gmail.com2	mailto:%20dindadarmawan01@gmail.com2	PROPN
ijtc-531	15	82	https://doi.org/10.52728/ijtc.v3i3.531	https://doi.org/10.52728/ijtc.v3i3.531	PROPN
ijtc-531	15	83	effectiveness	effectiveness	NOUN
ijtc-531	15	84	of	of	ADP
ijtc-531	15	85	collection	collection	NOUN
ijtc-531	15	86	of	of	ADP
ijtc-531	15	87	land	land	NOUN
ijtc-531	15	88	and	and	CCONJ
ijtc-531	15	89	building	building	NOUN
ijtc-531	15	90	tax	tax	NOUN
ijtc-531	15	91	in	in	ADP
ijtc-531	15	92	the	the	DET
ijtc-531	15	93	rural	rural	ADJ
ijtc-531	15	94	and	and	CCONJ
ijtc-531	15	95	urban	urban	ADJ
ijtc-531	15	96	sector	sector	NOUN
ijtc-531	15	97	(	(	PUNCT
ijtc-531	15	98	pbb	pbb	NOUN
ijtc-531	15	99	-	-	PUNCT
ijtc-531	15	100	p2	p2	NOUN
ijtc-531	15	101	)	)	PUNCT
ijtc-531	15	102	receivables	receivables	NOUN
ijtc-531	15	103	in	in	ADP
ijtc-531	15	104	increasing	increase	VERB
ijtc-531	15	105	the	the	DET
ijtc-531	15	106	realization	realization	NOUN
ijtc-531	15	107	of	of	ADP
ijtc-531	15	108	revenue	revenue	NOUN
ijtc-531	15	109	in	in	ADP
ijtc-531	15	110	the	the	DET
ijtc-531	15	111	revenue	revenue	NOUN
ijtc-531	15	112	agency	agency	NOUN
ijtc-531	15	113	of	of	ADP
ijtc-531	15	114	bekasi	bekasi	PROPN
ijtc-531	15	115	city	city	PROPN
ijtc-531	15	116	area	area	NOUN
ijtc-531	15	117	in	in	ADP
ijtc-531	15	118	2019	2019	NUM
ijtc-531	15	119	-	-	SYM
ijtc-531	15	120	2021	2021	NUM
ijtc-531	15	121	novlyani	novlyani	NOUN
ijtc-531	15	122	and	and	CCONJ
ijtc-531	15	123	darmawan	darmawan	PROPN
ijtc-531	15	124	309	309	NUM
ijtc-531	15	125	|	|	ADV
ijtc-531	15	126	ilomata	ilomata	PROPN
ijtc-531	15	127	international	international	ADJ
ijtc-531	15	128	journal	journal	NOUN
ijtc-531	15	129	of	of	ADP
ijtc-531	15	130	tax	tax	PROPN
ijtc-531	15	131	&	&	CCONJ
ijtc-531	15	132	accounting	account	VERB
ijtc-531	15	133	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-531	15	134	2018	2018	NUM
ijtc-531	15	135	;	;	PUNCT
ijtc-531	15	136	pohan	pohan	NOUN
ijtc-531	15	137	,	,	PUNCT
ijtc-531	15	138	2021	2021	NUM
ijtc-531	15	139	;	;	PUNCT
ijtc-531	15	140	widiastuti	widiastuti	PROPN
ijtc-531	15	141	,	,	PUNCT
ijtc-531	15	142	2017	2017	NUM
ijtc-531	15	143	)	)	PUNCT
ijtc-531	15	144	.	.	PUNCT
ijtc-531	16	1	tax	tax	NOUN
ijtc-531	16	2	is	be	AUX
ijtc-531	16	3	a	a	DET
ijtc-531	16	4	very	very	ADV
ijtc-531	16	5	potential	potential	ADJ
ijtc-531	16	6	alternative	alternative	NOUN
ijtc-531	16	7	(	(	PUNCT
ijtc-531	16	8	selvi	selvi	PROPN
ijtc-531	16	9	&	&	CCONJ
ijtc-531	16	10	ramdhan	ramdhan	PROPN
ijtc-531	16	11	,	,	PUNCT
ijtc-531	16	12	2020	2020	NUM
ijtc-531	16	13	;	;	PUNCT
ijtc-531	16	14	sitohang	sitohang	PROPN
ijtc-531	16	15	&	&	CCONJ
ijtc-531	16	16	sinabutar	sinabutar	PROPN
ijtc-531	16	17	,	,	PUNCT
ijtc-531	16	18	2020	2020	NUM
ijtc-531	16	19	;	;	PUNCT
ijtc-531	16	20	tambunan	tambunan	NOUN
ijtc-531	16	21	,	,	PUNCT
ijtc-531	16	22	2020	2020	NUM
ijtc-531	16	23	)	)	PUNCT
ijtc-531	16	24	.	.	PUNCT
ijtc-531	17	1	as	as	ADP
ijtc-531	17	2	one	one	NUM
ijtc-531	17	3	of	of	ADP
ijtc-531	17	4	the	the	DET
ijtc-531	17	5	potential	potential	ADJ
ijtc-531	17	6	sources	source	NOUN
ijtc-531	17	7	of	of	ADP
ijtc-531	17	8	state	state	NOUN
ijtc-531	17	9	tax	tax	NOUN
ijtc-531	17	10	revenue	revenue	NOUN
ijtc-531	17	11	,	,	PUNCT
ijtc-531	17	12	the	the	DET
ijtc-531	17	13	sector	sector	NOUN
ijtc-531	17	14	is	be	AUX
ijtc-531	17	15	a	a	DET
ijtc-531	17	16	very	very	ADV
ijtc-531	17	17	appropriate	appropriate	ADJ
ijtc-531	17	18	choice	choice	NOUN
ijtc-531	17	19	,	,	PUNCT
ijtc-531	17	20	besides	besides	SCONJ
ijtc-531	17	21	that	that	SCONJ
ijtc-531	17	22	it	it	PRON
ijtc-531	17	23	is	be	AUX
ijtc-531	17	24	relatively	relatively	ADV
ijtc-531	17	25	a	a	DET
ijtc-531	17	26	reflection	reflection	NOUN
ijtc-531	17	27	of	of	ADP
ijtc-531	17	28	the	the	DET
ijtc-531	17	29	active	active	ADJ
ijtc-531	17	30	participation	participation	NOUN
ijtc-531	17	31	of	of	ADP
ijtc-531	17	32	the	the	DET
ijtc-531	17	33	community	community	NOUN
ijtc-531	17	34	in	in	ADP
ijtc-531	17	35	financing	finance	VERB
ijtc-531	17	36	development	development	NOUN
ijtc-531	17	37	(	(	PUNCT
ijtc-531	17	38	egbunike	egbunike	NOUN
ijtc-531	17	39	et	et	PROPN
ijtc-531	17	40	al	al	PROPN
ijtc-531	17	41	.	.	PROPN
ijtc-531	17	42	,	,	PUNCT
ijtc-531	17	43	2018	2018	NUM
ijtc-531	17	44	;	;	PUNCT
ijtc-531	17	45	lahiri	lahiri	PROPN
ijtc-531	17	46	&	&	CCONJ
ijtc-531	17	47	yang	yang	PROPN
ijtc-531	17	48	,	,	PUNCT
ijtc-531	17	49	2021	2021	NUM
ijtc-531	17	50	;	;	PUNCT
ijtc-531	17	51	matti	matti	PROPN
ijtc-531	17	52	et	et	PROPN
ijtc-531	17	53	al	al	PROPN
ijtc-531	17	54	.	.	PROPN
ijtc-531	17	55	,	,	PUNCT
ijtc-531	17	56	2022	2022	NUM
ijtc-531	17	57	)	)	PUNCT
ijtc-531	17	58	.	.	PUNCT
ijtc-531	18	1	the	the	DET
ijtc-531	18	2	number	number	NOUN
ijtc-531	18	3	of	of	ADP
ijtc-531	18	4	sources	source	NOUN
ijtc-531	18	5	of	of	ADP
ijtc-531	18	6	tax	tax	NOUN
ijtc-531	18	7	that	that	PRON
ijtc-531	18	8	can	can	AUX
ijtc-531	18	9	be	be	AUX
ijtc-531	18	10	collected	collect	VERB
ijtc-531	18	11	will	will	AUX
ijtc-531	18	12	improve	improve	VERB
ijtc-531	18	13	infrastructure	infrastructure	NOUN
ijtc-531	18	14	and	and	CCONJ
ijtc-531	18	15	public	public	ADJ
ijtc-531	18	16	facilities	facility	NOUN
ijtc-531	18	17	(	(	PUNCT
ijtc-531	18	18	aulawi	aulawi	ADJ
ijtc-531	18	19	,	,	PUNCT
ijtc-531	18	20	2020	2020	NUM
ijtc-531	18	21	;	;	PUNCT
ijtc-531	18	22	capistrano	capistrano	PROPN
ijtc-531	18	23	,	,	PUNCT
ijtc-531	18	24	2020	2020	NUM
ijtc-531	18	25	;	;	PUNCT
ijtc-531	18	26	ndoricimpa	ndoricimpa	PROPN
ijtc-531	18	27	,	,	PUNCT
ijtc-531	18	28	2021	2021	NUM
ijtc-531	18	29	)	)	PUNCT
ijtc-531	18	30	.	.	PUNCT
ijtc-531	19	1	likewise	likewise	ADV
ijtc-531	19	2	,	,	PUNCT
ijtc-531	19	3	local	local	ADJ
ijtc-531	19	4	taxes	taxis	NOUN
ijtc-531	19	5	are	be	AUX
ijtc-531	19	6	used	use	VERB
ijtc-531	19	7	to	to	PART
ijtc-531	19	8	carry	carry	VERB
ijtc-531	19	9	out	out	ADP
ijtc-531	19	10	all	all	DET
ijtc-531	19	11	government	government	NOUN
ijtc-531	19	12	activities	activity	NOUN
ijtc-531	19	13	and	and	CCONJ
ijtc-531	19	14	regional	regional	ADJ
ijtc-531	19	15	development	development	NOUN
ijtc-531	19	16	.	.	PUNCT
ijtc-531	20	1	with	with	ADP
ijtc-531	20	2	local	local	ADJ
ijtc-531	20	3	revenue	revenue	NOUN
ijtc-531	20	4	,	,	PUNCT
ijtc-531	20	5	it	it	PRON
ijtc-531	20	6	will	will	AUX
ijtc-531	20	7	minimize	minimize	VERB
ijtc-531	20	8	the	the	DET
ijtc-531	20	9	area	area	NOUN
ijtc-531	20	10	to	to	ADP
ijtc-531	20	11	central	central	ADJ
ijtc-531	20	12	assistance	assistance	NOUN
ijtc-531	20	13	(	(	PUNCT
ijtc-531	20	14	benvenutti	benvenutti	X
ijtc-531	20	15	et	et	PROPN
ijtc-531	20	16	al	al	PROPN
ijtc-531	20	17	.	.	PROPN
ijtc-531	20	18	,	,	PUNCT
ijtc-531	20	19	2016	2016	NUM
ijtc-531	20	20	;	;	PUNCT
ijtc-531	20	21	huang	huang	PROPN
ijtc-531	20	22	et	et	PROPN
ijtc-531	20	23	al	al	PROPN
ijtc-531	20	24	.	.	PROPN
ijtc-531	20	25	,	,	PUNCT
ijtc-531	20	26	2022	2022	NUM
ijtc-531	20	27	;	;	PUNCT
ijtc-531	20	28	koethenbuerger	koethenbuerger	NOUN
ijtc-531	20	29	,	,	PUNCT
ijtc-531	20	30	2011	2011	NUM
ijtc-531	20	31	)	)	PUNCT
ijtc-531	20	32	.	.	PUNCT
ijtc-531	21	1	the	the	DET
ijtc-531	21	2	rural	rural	ADJ
ijtc-531	21	3	and	and	CCONJ
ijtc-531	21	4	urban	urban	ADJ
ijtc-531	21	5	land	land	NOUN
ijtc-531	21	6	and	and	CCONJ
ijtc-531	21	7	building	building	NOUN
ijtc-531	21	8	tax	tax	NOUN
ijtc-531	21	9	(	(	PUNCT
ijtc-531	21	10	pbb	pbb	NOUN
ijtc-531	21	11	-	-	PUNCT
ijtc-531	21	12	p2	p2	NOUN
ijtc-531	21	13	)	)	PUNCT
ijtc-531	21	14	is	be	AUX
ijtc-531	21	15	one	one	NUM
ijtc-531	21	16	type	type	NOUN
ijtc-531	21	17	of	of	ADP
ijtc-531	21	18	regional	regional	ADJ
ijtc-531	21	19	tax	tax	NOUN
ijtc-531	21	20	with	with	ADP
ijtc-531	21	21	great	great	ADJ
ijtc-531	21	22	potential	potential	NOUN
ijtc-531	21	23	for	for	ADP
ijtc-531	21	24	tax	tax	NOUN
ijtc-531	21	25	collection	collection	NOUN
ijtc-531	21	26	(	(	PUNCT
ijtc-531	21	27	fendrich	fendrich	NOUN
ijtc-531	21	28	et	et	PROPN
ijtc-531	21	29	al	al	PROPN
ijtc-531	21	30	.	.	PROPN
ijtc-531	21	31	,	,	PUNCT
ijtc-531	21	32	2022	2022	NUM
ijtc-531	21	33	;	;	PUNCT
ijtc-531	21	34	janoušková	janoušková	PROPN
ijtc-531	21	35	&	&	CCONJ
ijtc-531	21	36	sobotovičová	sobotovičová	PROPN
ijtc-531	21	37	,	,	PUNCT
ijtc-531	21	38	2019	2019	NUM
ijtc-531	21	39	;	;	PUNCT
ijtc-531	21	40	miyazaki	miyazaki	PROPN
ijtc-531	21	41	&	&	CCONJ
ijtc-531	21	42	sato	sato	PROPN
ijtc-531	21	43	,	,	PUNCT
ijtc-531	21	44	2022	2022	NUM
ijtc-531	21	45	)	)	PUNCT
ijtc-531	21	46	.	.	PUNCT
ijtc-531	22	1	rural	rural	ADJ
ijtc-531	22	2	and	and	CCONJ
ijtc-531	22	3	urban	urban	ADJ
ijtc-531	22	4	land	land	NOUN
ijtc-531	22	5	and	and	CCONJ
ijtc-531	22	6	building	building	NOUN
ijtc-531	22	7	tax	tax	NOUN
ijtc-531	22	8	is	be	AUX
ijtc-531	22	9	a	a	DET
ijtc-531	22	10	tax	tax	NOUN
ijtc-531	22	11	on	on	ADP
ijtc-531	22	12	land	land	NOUN
ijtc-531	22	13	and	and	CCONJ
ijtc-531	22	14	or	or	CCONJ
ijtc-531	22	15	buildings	building	NOUN
ijtc-531	22	16	owned	own	VERB
ijtc-531	22	17	,	,	PUNCT
ijtc-531	22	18	controlled	control	VERB
ijtc-531	22	19	and	and	CCONJ
ijtc-531	22	20	or	or	CCONJ
ijtc-531	22	21	utilized	utilize	VERB
ijtc-531	22	22	by	by	ADP
ijtc-531	22	23	individuals	individual	NOUN
ijtc-531	22	24	or	or	CCONJ
ijtc-531	22	25	entities	entity	NOUN
ijtc-531	22	26	,	,	PUNCT
ijtc-531	22	27	except	except	SCONJ
ijtc-531	22	28	for	for	ADP
ijtc-531	22	29	areas	area	NOUN
ijtc-531	22	30	used	use	VERB
ijtc-531	22	31	for	for	ADP
ijtc-531	22	32	forestry	forestry	NOUN
ijtc-531	22	33	plantation	plantation	NOUN
ijtc-531	22	34	and	and	CCONJ
ijtc-531	22	35	mining	mining	NOUN
ijtc-531	22	36	business	business	NOUN
ijtc-531	22	37	activities	activity	NOUN
ijtc-531	22	38	(	(	PUNCT
ijtc-531	22	39	anwari	anwari	X
ijtc-531	22	40	&	&	CCONJ
ijtc-531	22	41	bandiyono	bandiyono	NOUN
ijtc-531	22	42	,	,	PUNCT
ijtc-531	22	43	2021	2021	NUM
ijtc-531	22	44	;	;	PUNCT
ijtc-531	22	45	hapsari	hapsari	PROPN
ijtc-531	22	46	et	et	PROPN
ijtc-531	22	47	al	al	PROPN
ijtc-531	22	48	.	.	PROPN
ijtc-531	22	49	,	,	PUNCT
ijtc-531	22	50	2018	2018	NUM
ijtc-531	22	51	;	;	PUNCT
ijtc-531	22	52	prawitra	prawitra	PROPN
ijtc-531	22	53	&	&	CCONJ
ijtc-531	22	54	lutfi	lutfi	PROPN
ijtc-531	22	55	,	,	PUNCT
ijtc-531	22	56	2021	2021	NUM
ijtc-531	22	57	)	)	PUNCT
ijtc-531	22	58	.	.	PUNCT
ijtc-531	23	1	the	the	DET
ijtc-531	23	2	rural	rural	ADJ
ijtc-531	23	3	and	and	CCONJ
ijtc-531	23	4	urban	urban	ADJ
ijtc-531	23	5	land	land	NOUN
ijtc-531	23	6	and	and	CCONJ
ijtc-531	23	7	building	building	NOUN
ijtc-531	23	8	tax	tax	NOUN
ijtc-531	23	9	was	be	AUX
ijtc-531	23	10	originally	originally	ADV
ijtc-531	23	11	a	a	DET
ijtc-531	23	12	central	central	ADJ
ijtc-531	23	13	tax	tax	NOUN
ijtc-531	23	14	which	which	PRON
ijtc-531	23	15	was	be	AUX
ijtc-531	23	16	converted	convert	VERB
ijtc-531	23	17	into	into	ADP
ijtc-531	23	18	a	a	DET
ijtc-531	23	19	regional	regional	ADJ
ijtc-531	23	20	tax	tax	NOUN
ijtc-531	23	21	.	.	PUNCT
ijtc-531	24	1	this	this	DET
ijtc-531	24	2	transfer	transfer	NOUN
ijtc-531	24	3	means	mean	VERB
ijtc-531	24	4	that	that	SCONJ
ijtc-531	24	5	the	the	DET
ijtc-531	24	6	overall	overall	ADJ
ijtc-531	24	7	management	management	NOUN
ijtc-531	24	8	of	of	ADP
ijtc-531	24	9	the	the	DET
ijtc-531	24	10	rural	rural	ADJ
ijtc-531	24	11	and	and	CCONJ
ijtc-531	24	12	urban	urban	ADJ
ijtc-531	24	13	land	land	NOUN
ijtc-531	24	14	and	and	CCONJ
ijtc-531	24	15	building	building	NOUN
ijtc-531	24	16	tax	tax	NOUN
ijtc-531	24	17	is	be	AUX
ijtc-531	24	18	handed	hand	VERB
ijtc-531	24	19	over	over	ADP
ijtc-531	24	20	to	to	ADP
ijtc-531	24	21	regency	regency	PROPN
ijtc-531	24	22	/	/	SYM
ijtc-531	24	23	city	city	NOUN
ijtc-531	24	24	governments	government	NOUN
ijtc-531	24	25	throughout	throughout	ADP
ijtc-531	24	26	indonesia	indonesia	PROPN
ijtc-531	24	27	,	,	PUNCT
ijtc-531	24	28	including	include	VERB
ijtc-531	24	29	in	in	ADP
ijtc-531	24	30	the	the	DET
ijtc-531	24	31	city	city	NOUN
ijtc-531	24	32	of	of	ADP
ijtc-531	24	33	bekasi	bekasi	PROPN
ijtc-531	24	34	.	.	PUNCT
ijtc-531	25	1	based	base	VERB
ijtc-531	25	2	on	on	ADP
ijtc-531	25	3	data	datum	NOUN
ijtc-531	25	4	from	from	ADP
ijtc-531	25	5	the	the	DET
ijtc-531	25	6	bekasi	bekasi	PROPN
ijtc-531	25	7	city	city	PROPN
ijtc-531	25	8	regional	regional	PROPN
ijtc-531	25	9	revenue	revenue	NOUN
ijtc-531	25	10	agency	agency	NOUN
ijtc-531	25	11	,	,	PUNCT
ijtc-531	25	12	the	the	DET
ijtc-531	25	13	realization	realization	NOUN
ijtc-531	25	14	of	of	ADP
ijtc-531	25	15	pbb	pbb	NOUN
ijtc-531	25	16	-	-	PUNCT
ijtc-531	25	17	p2	p2	NOUN
ijtc-531	25	18	revenues	revenue	NOUN
ijtc-531	25	19	in	in	ADP
ijtc-531	25	20	bekasi	bekasi	PROPN
ijtc-531	25	21	city	city	NOUN
ijtc-531	25	22	from	from	ADP
ijtc-531	25	23	2019	2019	NUM
ijtc-531	25	24	to	to	ADP
ijtc-531	25	25	2021	2021	NUM
ijtc-531	25	26	is	be	AUX
ijtc-531	25	27	still	still	ADV
ijtc-531	25	28	fluctuating	fluctuate	VERB
ijtc-531	25	29	.	.	PUNCT
ijtc-531	26	1	in	in	ADP
ijtc-531	26	2	2019	2019	NUM
ijtc-531	26	3	,	,	PUNCT
ijtc-531	26	4	the	the	DET
ijtc-531	26	5	pbb	pbb	NOUN
ijtc-531	26	6	-	-	PUNCT
ijtc-531	26	7	p2	p2	NOUN
ijtc-531	26	8	target	target	NOUN
ijtc-531	26	9	was	be	AUX
ijtc-531	26	10	set	set	VERB
ijtc-531	26	11	at	at	ADP
ijtc-531	26	12	rp	rp	NOUN
ijtc-531	26	13	.	.	PROPN
ijtc-531	26	14	599,712,917,219	599,712,917,219	NUM
ijtc-531	26	15	with	with	ADP
ijtc-531	26	16	the	the	DET
ijtc-531	26	17	realization	realization	NOUN
ijtc-531	26	18	of	of	ADP
ijtc-531	26	19	pbb	pbb	NOUN
ijtc-531	26	20	-	-	PUNCT
ijtc-531	26	21	p2	p2	NOUN
ijtc-531	26	22	amounting	amount	VERB
ijtc-531	26	23	to	to	ADP
ijtc-531	26	24	rp	rp	NOUN
ijtc-531	26	25	.	.	PROPN
ijtc-531	26	26	481,729,062,142	481,729,062,142	NUM
ijtc-531	26	27	,	,	PUNCT
ijtc-531	26	28	this	this	PRON
ijtc-531	26	29	indicates	indicate	VERB
ijtc-531	26	30	the	the	DET
ijtc-531	26	31	achievement	achievement	NOUN
ijtc-531	26	32	of	of	ADP
ijtc-531	26	33	the	the	DET
ijtc-531	26	34	target	target	NOUN
ijtc-531	26	35	and	and	CCONJ
ijtc-531	26	36	the	the	DET
ijtc-531	26	37	highest	high	ADJ
ijtc-531	26	38	realization	realization	NOUN
ijtc-531	26	39	,	,	PUNCT
ijtc-531	26	40	but	but	CCONJ
ijtc-531	26	41	the	the	DET
ijtc-531	26	42	increase	increase	NOUN
ijtc-531	26	43	in	in	ADP
ijtc-531	26	44	realization	realization	NOUN
ijtc-531	26	45	is	be	AUX
ijtc-531	26	46	not	not	PART
ijtc-531	26	47	balanced	balance	VERB
ijtc-531	26	48	with	with	ADP
ijtc-531	26	49	the	the	DET
ijtc-531	26	50	achievement	achievement	NOUN
ijtc-531	26	51	of	of	ADP
ijtc-531	26	52	the	the	DET
ijtc-531	26	53	targets	target	NOUN
ijtc-531	26	54	that	that	PRON
ijtc-531	26	55	have	have	AUX
ijtc-531	26	56	been	be	AUX
ijtc-531	26	57	set	set	VERB
ijtc-531	26	58	.	.	PUNCT
ijtc-531	27	1	while	while	SCONJ
ijtc-531	27	2	in	in	ADP
ijtc-531	27	3	2020	2020	NUM
ijtc-531	27	4	there	there	PRON
ijtc-531	27	5	was	be	VERB
ijtc-531	27	6	a	a	DET
ijtc-531	27	7	significant	significant	ADJ
ijtc-531	27	8	decrease	decrease	NOUN
ijtc-531	27	9	in	in	ADP
ijtc-531	27	10	the	the	DET
ijtc-531	27	11	target	target	NOUN
ijtc-531	27	12	and	and	CCONJ
ijtc-531	27	13	in	in	ADP
ijtc-531	27	14	2021	2021	NUM
ijtc-531	27	15	there	there	PRON
ijtc-531	27	16	was	be	VERB
ijtc-531	27	17	an	an	DET
ijtc-531	27	18	increase	increase	NOUN
ijtc-531	27	19	in	in	ADP
ijtc-531	27	20	realization	realization	NOUN
ijtc-531	27	21	from	from	ADP
ijtc-531	27	22	the	the	DET
ijtc-531	27	23	previous	previous	ADJ
ijtc-531	27	24	year	year	NOUN
ijtc-531	27	25	but	but	CCONJ
ijtc-531	27	26	the	the	DET
ijtc-531	27	27	target	target	NOUN
ijtc-531	27	28	was	be	AUX
ijtc-531	27	29	not	not	PART
ijtc-531	27	30	achieved	achieve	VERB
ijtc-531	27	31	with	with	ADP
ijtc-531	27	32	a	a	DET
ijtc-531	27	33	percentage	percentage	NOUN
ijtc-531	27	34	of	of	ADP
ijtc-531	27	35	only	only	ADV
ijtc-531	27	36	77.46	77.46	NUM
ijtc-531	27	37	%	%	NOUN
ijtc-531	27	38	.	.	PUNCT
ijtc-531	28	1	land	land	NOUN
ijtc-531	28	2	and	and	CCONJ
ijtc-531	28	3	building	build	VERB
ijtc-531	28	4	tax	tax	NOUN
ijtc-531	28	5	receipts	receipt	NOUN
ijtc-531	28	6	p2	p2	NOUN
ijtc-531	28	7	experienced	experience	VERB
ijtc-531	28	8	a	a	DET
ijtc-531	28	9	decrease	decrease	NOUN
ijtc-531	28	10	in	in	ADP
ijtc-531	28	11	targets	target	NOUN
ijtc-531	28	12	and	and	CCONJ
ijtc-531	28	13	realization	realization	NOUN
ijtc-531	28	14	,	,	PUNCT
ijtc-531	28	15	one	one	NUM
ijtc-531	28	16	factor	factor	NOUN
ijtc-531	28	17	due	due	ADP
ijtc-531	28	18	to	to	ADP
ijtc-531	28	19	the	the	DET
ijtc-531	28	20	large	large	ADJ
ijtc-531	28	21	number	number	NOUN
ijtc-531	28	22	of	of	ADP
ijtc-531	28	23	pbb	pbb	NOUN
ijtc-531	28	24	-	-	PUNCT
ijtc-531	28	25	p2	p2	NOUN
ijtc-531	28	26	receivables	receivables	NOUN
ijtc-531	28	27	in	in	ADP
ijtc-531	28	28	bekasi	bekasi	PROPN
ijtc-531	28	29	city	city	PROPN
ijtc-531	28	30	.	.	PUNCT
ijtc-531	29	1	the	the	DET
ijtc-531	29	2	number	number	NOUN
ijtc-531	29	3	of	of	ADP
ijtc-531	29	4	pbb	pbb	NOUN
ijtc-531	29	5	-	-	PUNCT
ijtc-531	29	6	p2	p2	NOUN
ijtc-531	29	7	receivables	receivables	NOUN
ijtc-531	29	8	in	in	ADP
ijtc-531	29	9	bekasi	bekasi	PROPN
ijtc-531	29	10	city	city	PROPN
ijtc-531	29	11	continues	continue	VERB
ijtc-531	29	12	to	to	PART
ijtc-531	29	13	increase	increase	VERB
ijtc-531	29	14	every	every	DET
ijtc-531	29	15	year	year	NOUN
ijtc-531	29	16	.	.	PUNCT
ijtc-531	30	1	the	the	DET
ijtc-531	30	2	total	total	ADJ
ijtc-531	30	3	uncollected	uncollected	ADJ
ijtc-531	30	4	pbb	pbb	NOUN
ijtc-531	30	5	-	-	PUNCT
ijtc-531	30	6	p2	p2	NOUN
ijtc-531	30	7	receivables	receivables	NOUN
ijtc-531	30	8	until	until	ADP
ijtc-531	30	9	2021	2021	NUM
ijtc-531	30	10	reached	reach	VERB
ijtc-531	30	11	rp	rp	NOUN
ijtc-531	30	12	.	.	PROPN
ijtc-531	31	1	885,025,118,886	885,025,118,886	NUM
ijtc-531	32	1	(	(	PUNCT
ijtc-531	32	2	bapenda	bapenda	PROPN
ijtc-531	32	3	bekasi	bekasi	PROPN
ijtc-531	32	4	city	city	PROPN
ijtc-531	32	5	2022	2022	NUM
ijtc-531	32	6	)	)	PUNCT
ijtc-531	32	7	.	.	PUNCT
ijtc-531	33	1	the	the	DET
ijtc-531	33	2	high	high	ADJ
ijtc-531	33	3	receivables	receivables	NOUN
ijtc-531	33	4	were	be	AUX
ijtc-531	33	5	due	due	ADJ
ijtc-531	33	6	to	to	ADP
ijtc-531	33	7	various	various	ADJ
ijtc-531	33	8	problems	problem	NOUN
ijtc-531	33	9	in	in	ADP
ijtc-531	33	10	the	the	DET
ijtc-531	33	11	implementation	implementation	NOUN
ijtc-531	33	12	of	of	ADP
ijtc-531	33	13	tax	tax	NOUN
ijtc-531	33	14	collection	collection	NOUN
ijtc-531	33	15	.	.	PUNCT
ijtc-531	34	1	based	base	VERB
ijtc-531	34	2	on	on	ADP
ijtc-531	34	3	the	the	DET
ijtc-531	34	4	results	result	NOUN
ijtc-531	34	5	of	of	ADP
ijtc-531	34	6	the	the	DET
ijtc-531	34	7	initial	initial	ADJ
ijtc-531	34	8	interview	interview	NOUN
ijtc-531	34	9	with	with	ADP
ijtc-531	34	10	mr	mr	PROPN
ijtc-531	34	11	.	.	PROPN
ijtc-531	34	12	arul	arul	PROPN
ijtc-531	34	13	prestige	prestige	NOUN
ijtc-531	34	14	of	of	ADP
ijtc-531	34	15	the	the	DET
ijtc-531	34	16	operation	operation	NOUN
ijtc-531	34	17	section	section	NOUN
ijtc-531	34	18	(	(	PUNCT
ijtc-531	34	19	opsir	opsir	PROPN
ijtc-531	34	20	)	)	PUNCT
ijtc-531	34	21	of	of	ADP
ijtc-531	34	22	arenjaya	arenjaya	NOUN
ijtc-531	34	23	village	village	NOUN
ijtc-531	34	24	,	,	PUNCT
ijtc-531	34	25	there	there	PRON
ijtc-531	34	26	are	be	VERB
ijtc-531	34	27	still	still	ADV
ijtc-531	34	28	many	many	ADJ
ijtc-531	34	29	obstacles	obstacle	NOUN
ijtc-531	34	30	in	in	ADP
ijtc-531	34	31	carrying	carry	VERB
ijtc-531	34	32	out	out	ADP
ijtc-531	34	33	the	the	DET
ijtc-531	34	34	process	process	NOUN
ijtc-531	34	35	of	of	ADP
ijtc-531	34	36	collecting	collect	VERB
ijtc-531	34	37	tax	tax	NOUN
ijtc-531	34	38	arrears	arrear	NOUN
ijtc-531	34	39	or	or	CCONJ
ijtc-531	34	40	pbb	pbb	NOUN
ijtc-531	34	41	-	-	PUNCT
ijtc-531	34	42	p2	p2	NOUN
ijtc-531	34	43	receivables	receivables	NOUN
ijtc-531	34	44	,	,	PUNCT
ijtc-531	34	45	including	include	VERB
ijtc-531	34	46	taxpayers	taxpayer	NOUN
ijtc-531	34	47	who	who	PRON
ijtc-531	34	48	have	have	VERB
ijtc-531	34	49	tax	tax	NOUN
ijtc-531	34	50	arrears	arrear	NOUN
ijtc-531	34	51	,	,	PUNCT
ijtc-531	34	52	but	but	CCONJ
ijtc-531	34	53	the	the	DET
ijtc-531	34	54	taxpayer	taxpayer	NOUN
ijtc-531	34	55	is	be	AUX
ijtc-531	34	56	reluctant	reluctant	ADJ
ijtc-531	34	57	to	to	PART
ijtc-531	34	58	pay	pay	VERB
ijtc-531	34	59	the	the	DET
ijtc-531	34	60	tax	tax	NOUN
ijtc-531	34	61	arrears	arrear	NOUN
ijtc-531	34	62	,	,	PUNCT
ijtc-531	34	63	the	the	DET
ijtc-531	34	64	implementation	implementation	NOUN
ijtc-531	34	65	of	of	ADP
ijtc-531	34	66	billing	billing	NOUN
ijtc-531	34	67	to	to	ADP
ijtc-531	34	68	taxpayers	taxpayer	NOUN
ijtc-531	34	69	are	be	AUX
ijtc-531	34	70	not	not	PART
ijtc-531	34	71	implemented	implement	VERB
ijtc-531	34	72	optimally	optimally	ADV
ijtc-531	34	73	so	so	SCONJ
ijtc-531	34	74	that	that	SCONJ
ijtc-531	34	75	collections	collection	NOUN
ijtc-531	34	76	can	can	AUX
ijtc-531	34	77	not	not	PART
ijtc-531	34	78	be	be	AUX
ijtc-531	34	79	done	do	VERB
ijtc-531	34	80	and	and	CCONJ
ijtc-531	34	81	taxpayers	taxpayer	NOUN
ijtc-531	34	82	whose	whose	DET
ijtc-531	34	83	whereabouts	whereabouts	NOUN
ijtc-531	34	84	are	be	AUX
ijtc-531	34	85	not	not	PART
ijtc-531	34	86	known	know	VERB
ijtc-531	34	87	.	.	PUNCT
ijtc-531	35	1	based	base	VERB
ijtc-531	35	2	on	on	ADP
ijtc-531	35	3	the	the	DET
ijtc-531	35	4	explanation	explanation	NOUN
ijtc-531	35	5	above	above	ADV
ijtc-531	35	6	,	,	PUNCT
ijtc-531	35	7	a	a	DET
ijtc-531	35	8	common	common	ADJ
ijtc-531	35	9	thread	thread	NOUN
ijtc-531	35	10	can	can	AUX
ijtc-531	35	11	be	be	AUX
ijtc-531	35	12	drawn	draw	VERB
ijtc-531	35	13	that	that	SCONJ
ijtc-531	35	14	the	the	DET
ijtc-531	35	15	implementation	implementation	NOUN
ijtc-531	35	16	of	of	ADP
ijtc-531	35	17	billing	billing	NOUN
ijtc-531	35	18	is	be	AUX
ijtc-531	35	19	still	still	ADV
ijtc-531	35	20	not	not	PART
ijtc-531	35	21	running	run	VERB
ijtc-531	35	22	optimally	optimally	ADV
ijtc-531	35	23	because	because	SCONJ
ijtc-531	35	24	of	of	ADP
ijtc-531	35	25	the	the	DET
ijtc-531	35	26	lack	lack	NOUN
ijtc-531	35	27	of	of	ADP
ijtc-531	35	28	firm	firm	ADJ
ijtc-531	35	29	collection	collection	NOUN
ijtc-531	35	30	,	,	PUNCT
ijtc-531	35	31	tax	tax	NOUN
ijtc-531	35	32	identification	identification	NOUN
ijtc-531	35	33	that	that	PRON
ijtc-531	35	34	is	be	AUX
ijtc-531	35	35	not	not	PART
ijtc-531	35	36	carried	carry	VERB
ijtc-531	35	37	out	out	ADP
ijtc-531	35	38	properly	properly	ADV
ijtc-531	35	39	and	and	CCONJ
ijtc-531	35	40	it	it	PRON
ijtc-531	35	41	can	can	AUX
ijtc-531	35	42	also	also	ADV
ijtc-531	35	43	be	be	AUX
ijtc-531	35	44	suspected	suspect	VERB
ijtc-531	35	45	that	that	SCONJ
ijtc-531	35	46	taxpayer	taxpayer	NOUN
ijtc-531	35	47	compliance	compliance	NOUN
ijtc-531	35	48	tends	tend	VERB
ijtc-531	35	49	to	to	PART
ijtc-531	35	50	be	be	AUX
ijtc-531	35	51	weak	weak	ADJ
ijtc-531	35	52	.	.	PUNCT
ijtc-531	36	1	therefore	therefore	ADV
ijtc-531	36	2	,	,	PUNCT
ijtc-531	36	3	the	the	DET
ijtc-531	36	4	authors	author	NOUN
ijtc-531	36	5	raised	raise	VERB
ijtc-531	36	6	the	the	DET
ijtc-531	36	7	theme	theme	NOUN
ijtc-531	36	8	of	of	ADP
ijtc-531	36	9	effectiveness	effectiveness	NOUN
ijtc-531	36	10	with	with	ADP
ijtc-531	36	11	the	the	DET
ijtc-531	36	12	following	follow	VERB
ijtc-531	36	13	objectives	objective	NOUN
ijtc-531	36	14	:	:	PUNCT
ijtc-531	36	15	1	1	X
ijtc-531	36	16	.	.	X
ijtc-531	36	17	to	to	PART
ijtc-531	36	18	analyze	analyze	VERB
ijtc-531	36	19	the	the	DET
ijtc-531	36	20	effectiveness	effectiveness	NOUN
ijtc-531	36	21	of	of	ADP
ijtc-531	36	22	collecting	collect	VERB
ijtc-531	36	23	rural	rural	ADJ
ijtc-531	36	24	and	and	CCONJ
ijtc-531	36	25	urban	urban	ADJ
ijtc-531	36	26	land	land	NOUN
ijtc-531	36	27	and	and	CCONJ
ijtc-531	36	28	building	build	VERB
ijtc-531	36	29	tax	tax	NOUN
ijtc-531	36	30	receivables	receivables	NOUN
ijtc-531	36	31	in	in	ADP
ijtc-531	36	32	bekasi	bekasi	PROPN
ijtc-531	36	33	city	city	PROPN
ijtc-531	36	34	.	.	PUNCT
ijtc-531	37	1	2	2	X
ijtc-531	37	2	.	.	PUNCT
ijtc-531	37	3	to	to	PART
ijtc-531	37	4	analyze	analyze	VERB
ijtc-531	37	5	the	the	DET
ijtc-531	37	6	obstacles	obstacle	NOUN
ijtc-531	37	7	faced	face	VERB
ijtc-531	37	8	in	in	ADP
ijtc-531	37	9	collecting	collect	VERB
ijtc-531	37	10	rural	rural	ADJ
ijtc-531	37	11	and	and	CCONJ
ijtc-531	37	12	urban	urban	ADJ
ijtc-531	37	13	land	land	NOUN
ijtc-531	37	14	and	and	CCONJ
ijtc-531	37	15	building	build	VERB
ijtc-531	37	16	tax	tax	NOUN
ijtc-531	37	17	receivables	receivables	NOUN
ijtc-531	37	18	in	in	ADP
ijtc-531	37	19	bekasi	bekasi	PROPN
ijtc-531	37	20	city	city	PROPN
ijtc-531	37	21	.	.	PUNCT
ijtc-531	38	1	3	3	X
ijtc-531	38	2	.	.	X
ijtc-531	38	3	to	to	PART
ijtc-531	38	4	analyze	analyze	VERB
ijtc-531	38	5	what	what	DET
ijtc-531	38	6	efforts	effort	NOUN
ijtc-531	38	7	are	be	AUX
ijtc-531	38	8	being	be	AUX
ijtc-531	38	9	made	make	VERB
ijtc-531	38	10	to	to	PART
ijtc-531	38	11	overcome	overcome	VERB
ijtc-531	38	12	obstacles	obstacle	NOUN
ijtc-531	38	13	in	in	ADP
ijtc-531	38	14	collecting	collect	VERB
ijtc-531	38	15	rural	rural	ADJ
ijtc-531	38	16	and	and	CCONJ
ijtc-531	38	17	urban	urban	ADJ
ijtc-531	38	18	land	land	NOUN
ijtc-531	38	19	and	and	CCONJ
ijtc-531	38	20	building	build	VERB
ijtc-531	38	21	tax	tax	NOUN
ijtc-531	38	22	receivables	receivables	NOUN
ijtc-531	38	23	in	in	ADP
ijtc-531	38	24	bekasi	bekasi	PROPN
ijtc-531	38	25	city	city	PROPN
ijtc-531	38	26	.	.	PUNCT
ijtc-531	39	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-531	39	2	effectiveness	effectiveness	NOUN
ijtc-531	39	3	of	of	ADP
ijtc-531	39	4	collection	collection	NOUN
ijtc-531	39	5	of	of	ADP
ijtc-531	39	6	land	land	NOUN
ijtc-531	39	7	and	and	CCONJ
ijtc-531	39	8	building	building	NOUN
ijtc-531	39	9	tax	tax	NOUN
ijtc-531	39	10	in	in	ADP
ijtc-531	39	11	the	the	DET
ijtc-531	39	12	rural	rural	ADJ
ijtc-531	39	13	and	and	CCONJ
ijtc-531	39	14	urban	urban	ADJ
ijtc-531	39	15	sector	sector	NOUN
ijtc-531	39	16	(	(	PUNCT
ijtc-531	39	17	pbb	pbb	NOUN
ijtc-531	39	18	-	-	PUNCT
ijtc-531	39	19	p2	p2	NOUN
ijtc-531	39	20	)	)	PUNCT
ijtc-531	39	21	receivables	receivables	NOUN
ijtc-531	39	22	in	in	ADP
ijtc-531	39	23	increasing	increase	VERB
ijtc-531	39	24	the	the	DET
ijtc-531	39	25	realization	realization	NOUN
ijtc-531	39	26	of	of	ADP
ijtc-531	39	27	revenue	revenue	NOUN
ijtc-531	39	28	in	in	ADP
ijtc-531	39	29	the	the	DET
ijtc-531	39	30	revenue	revenue	NOUN
ijtc-531	39	31	agency	agency	NOUN
ijtc-531	39	32	of	of	ADP
ijtc-531	39	33	bekasi	bekasi	PROPN
ijtc-531	39	34	city	city	PROPN
ijtc-531	39	35	area	area	NOUN
ijtc-531	39	36	in	in	ADP
ijtc-531	39	37	2019	2019	NUM
ijtc-531	39	38	-	-	SYM
ijtc-531	39	39	2021	2021	NUM
ijtc-531	39	40	novlyani	novlyani	NOUN
ijtc-531	39	41	and	and	CCONJ
ijtc-531	39	42	darmawan	darmawan	PROPN
ijtc-531	39	43	310	310	NUM
ijtc-531	39	44	|	|	ADV
ijtc-531	39	45	ilomata	ilomata	PROPN
ijtc-531	39	46	international	international	ADJ
ijtc-531	39	47	journal	journal	NOUN
ijtc-531	39	48	of	of	ADP
ijtc-531	39	49	tax	tax	PROPN
ijtc-531	39	50	&	&	CCONJ
ijtc-531	39	51	accounting	accounting	PROPN
ijtc-531	39	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-531	39	53	•	•	X
ijtc-531	39	54	literature	literature	NOUN
ijtc-531	39	55	review	review	NOUN
ijtc-531	39	56	1	1	NUM
ijtc-531	39	57	.	.	PUNCT
ijtc-531	39	58	basic	basic	ADJ
ijtc-531	39	59	tax	tax	NOUN
ijtc-531	39	60	theory	theory	NOUN
ijtc-531	39	61	:	:	PUNCT
ijtc-531	39	62	according	accord	VERB
ijtc-531	39	63	to	to	ADP
ijtc-531	39	64	p.j.a	p.j.a	PROPN
ijtc-531	39	65	.	.	PUNCT
ijtc-531	40	1	andriani	andriani	PROPN
ijtc-531	40	2	in	in	ADP
ijtc-531	40	3	(	(	PUNCT
ijtc-531	40	4	rahayu	rahayu	PROPN
ijtc-531	40	5	,	,	PUNCT
ijtc-531	40	6	2017	2017	NUM
ijtc-531	40	7	)	)	PUNCT
ijtc-531	40	8	formulates	formulate	VERB
ijtc-531	40	9	:	:	PUNCT
ijtc-531	40	10	“	"	PUNCT
ijtc-531	40	11	taxes	taxis	NOUN
ijtc-531	40	12	are	be	AUX
ijtc-531	40	13	contributions	contribution	NOUN
ijtc-531	40	14	to	to	ADP
ijtc-531	40	15	the	the	DET
ijtc-531	40	16	state	state	NOUN
ijtc-531	40	17	(	(	PUNCT
ijtc-531	40	18	which	which	PRON
ijtc-531	40	19	can	can	AUX
ijtc-531	40	20	be	be	AUX
ijtc-531	40	21	enforced	enforce	VERB
ijtc-531	40	22	)	)	PUNCT
ijtc-531	40	23	owed	owe	VERB
ijtc-531	40	24	by	by	ADP
ijtc-531	40	25	those	those	PRON
ijtc-531	40	26	who	who	PRON
ijtc-531	40	27	are	be	AUX
ijtc-531	40	28	obliged	oblige	VERB
ijtc-531	40	29	to	to	PART
ijtc-531	40	30	pay	pay	VERB
ijtc-531	40	31	them	they	PRON
ijtc-531	40	32	according	accord	VERB
ijtc-531	40	33	to	to	ADP
ijtc-531	40	34	regulations	regulation	NOUN
ijtc-531	40	35	without	without	ADP
ijtc-531	40	36	getting	get	VERB
ijtc-531	40	37	performance	performance	NOUN
ijtc-531	40	38	back	back	ADV
ijtc-531	40	39	,	,	PUNCT
ijtc-531	40	40	which	which	PRON
ijtc-531	40	41	can	can	AUX
ijtc-531	40	42	be	be	AUX
ijtc-531	40	43	directly	directly	ADV
ijtc-531	40	44	appointed	appoint	VERB
ijtc-531	40	45	,	,	PUNCT
ijtc-531	40	46	and	and	CCONJ
ijtc-531	40	47	whose	whose	DET
ijtc-531	40	48	purpose	purpose	NOUN
ijtc-531	40	49	is	be	AUX
ijtc-531	40	50	to	to	PART
ijtc-531	40	51	finance	finance	VERB
ijtc-531	40	52	general	general	ADJ
ijtc-531	40	53	expenses	expense	NOUN
ijtc-531	40	54	related	relate	VERB
ijtc-531	40	55	to	to	ADP
ijtc-531	40	56	the	the	DET
ijtc-531	40	57	state	state	NOUN
ijtc-531	40	58	's	's	PART
ijtc-531	40	59	duty	duty	NOUN
ijtc-531	40	60	to	to	PART
ijtc-531	40	61	run	run	VERB
ijtc-531	40	62	the	the	DET
ijtc-531	40	63	government	government	NOUN
ijtc-531	40	64	.	.	PUNCT
ijtc-531	40	65	”	"	PUNCT
ijtc-531	41	1	tax	tax	NOUN
ijtc-531	41	2	elements	element	NOUN
ijtc-531	41	3	:	:	PUNCT
ijtc-531	41	4	(	(	PUNCT
ijtc-531	41	5	1	1	X
ijtc-531	41	6	)	)	PUNCT
ijtc-531	41	7	contributions	contribution	NOUN
ijtc-531	41	8	from	from	ADP
ijtc-531	41	9	the	the	DET
ijtc-531	41	10	people	people	NOUN
ijtc-531	41	11	to	to	ADP
ijtc-531	41	12	the	the	DET
ijtc-531	41	13	state	state	NOUN
ijtc-531	41	14	.	.	PUNCT
ijtc-531	42	1	only	only	ADV
ijtc-531	42	2	the	the	DET
ijtc-531	42	3	state	state	NOUN
ijtc-531	42	4	has	have	VERB
ijtc-531	42	5	the	the	DET
ijtc-531	42	6	right	right	NOUN
ijtc-531	42	7	to	to	PART
ijtc-531	42	8	collect	collect	VERB
ijtc-531	42	9	taxes	taxis	NOUN
ijtc-531	42	10	.	.	PUNCT
ijtc-531	43	1	the	the	DET
ijtc-531	43	2	contribution	contribution	NOUN
ijtc-531	43	3	is	be	AUX
ijtc-531	43	4	in	in	ADP
ijtc-531	43	5	the	the	DET
ijtc-531	43	6	form	form	NOUN
ijtc-531	43	7	of	of	ADP
ijtc-531	43	8	money	money	NOUN
ijtc-531	43	9	(	(	PUNCT
ijtc-531	43	10	not	not	PART
ijtc-531	43	11	goods	good	NOUN
ijtc-531	43	12	)	)	PUNCT
ijtc-531	43	13	.	.	PUNCT
ijtc-531	44	1	(	(	PUNCT
ijtc-531	44	2	2	2	X
ijtc-531	44	3	)	)	PUNCT
ijtc-531	44	4	based	base	VERB
ijtc-531	44	5	on	on	ADP
ijtc-531	44	6	the	the	DET
ijtc-531	44	7	law	law	NOUN
ijtc-531	44	8	.	.	PUNCT
ijtc-531	45	1	taxes	taxis	NOUN
ijtc-531	45	2	are	be	AUX
ijtc-531	45	3	collected	collect	VERB
ijtc-531	45	4	based	base	VERB
ijtc-531	45	5	on	on	ADP
ijtc-531	45	6	or	or	CCONJ
ijtc-531	45	7	with	with	ADP
ijtc-531	45	8	the	the	DET
ijtc-531	45	9	force	force	NOUN
ijtc-531	45	10	of	of	ADP
ijtc-531	45	11	the	the	DET
ijtc-531	45	12	law	law	NOUN
ijtc-531	45	13	and	and	CCONJ
ijtc-531	45	14	its	its	PRON
ijtc-531	45	15	implementing	implement	VERB
ijtc-531	45	16	rules	rule	NOUN
ijtc-531	45	17	.	.	PUNCT
ijtc-531	46	1	(	(	PUNCT
ijtc-531	46	2	3	3	X
ijtc-531	46	3	)	)	PUNCT
ijtc-531	46	4	no	no	DET
ijtc-531	46	5	reciprocal	reciprocal	ADJ
ijtc-531	46	6	services	service	NOUN
ijtc-531	46	7	or	or	CCONJ
ijtc-531	46	8	counter	counter	NOUN
ijtc-531	46	9	-	-	NOUN
ijtc-531	46	10	achievements	achievement	NOUN
ijtc-531	46	11	from	from	ADP
ijtc-531	46	12	countries	country	NOUN
ijtc-531	46	13	that	that	PRON
ijtc-531	46	14	can	can	AUX
ijtc-531	46	15	be	be	AUX
ijtc-531	46	16	directly	directly	ADV
ijtc-531	46	17	appointed	appoint	VERB
ijtc-531	46	18	.	.	PUNCT
ijtc-531	47	1	in	in	ADP
ijtc-531	47	2	the	the	DET
ijtc-531	47	3	payment	payment	NOUN
ijtc-531	47	4	of	of	ADP
ijtc-531	47	5	taxes	taxis	NOUN
ijtc-531	47	6	,	,	PUNCT
ijtc-531	47	7	it	it	PRON
ijtc-531	47	8	can	can	AUX
ijtc-531	47	9	not	not	PART
ijtc-531	47	10	be	be	AUX
ijtc-531	47	11	shown	show	VERB
ijtc-531	47	12	that	that	SCONJ
ijtc-531	47	13	there	there	PRON
ijtc-531	47	14	is	be	VERB
ijtc-531	47	15	an	an	DET
ijtc-531	47	16	individual	individual	ADJ
ijtc-531	47	17	contra	contra	NOUN
ijtc-531	47	18	-	-	NOUN
ijtc-531	47	19	achievement	achievement	NOUN
ijtc-531	47	20	by	by	ADP
ijtc-531	47	21	the	the	DET
ijtc-531	47	22	government	government	NOUN
ijtc-531	47	23	.	.	PUNCT
ijtc-531	48	1	(	(	PUNCT
ijtc-531	48	2	4	4	X
ijtc-531	48	3	)	)	PUNCT
ijtc-531	48	4	used	use	VERB
ijtc-531	48	5	to	to	PART
ijtc-531	48	6	finance	finance	VERB
ijtc-531	48	7	state	state	NOUN
ijtc-531	48	8	households	household	NOUN
ijtc-531	48	9	,	,	PUNCT
ijtc-531	48	10	namely	namely	ADV
ijtc-531	48	11	expenditures	expenditure	NOUN
ijtc-531	48	12	that	that	PRON
ijtc-531	48	13	are	be	AUX
ijtc-531	48	14	beneficial	beneficial	ADJ
ijtc-531	48	15	to	to	ADP
ijtc-531	48	16	the	the	DET
ijtc-531	48	17	wider	wide	ADJ
ijtc-531	48	18	community	community	NOUN
ijtc-531	48	19	.	.	PUNCT
ijtc-531	49	1	2	2	X
ijtc-531	49	2	.	.	X
ijtc-531	49	3	local	local	ADJ
ijtc-531	49	4	tax	tax	NOUN
ijtc-531	49	5	:	:	PUNCT
ijtc-531	49	6	according	accord	VERB
ijtc-531	49	7	to	to	ADP
ijtc-531	49	8	dwikora	dwikora	NOUN
ijtc-531	49	9	harjo	harjo	PROPN
ijtc-531	49	10	(	(	PUNCT
ijtc-531	49	11	2019	2019	NUM
ijtc-531	49	12	,	,	PUNCT
ijtc-531	49	13	16	16	NUM
ijtc-531	49	14	)	)	PUNCT
ijtc-531	49	15	define	define	NOUN
ijtc-531	49	16	:	:	PUNCT
ijtc-531	49	17	“	"	PUNCT
ijtc-531	49	18	regional	regional	ADJ
ijtc-531	49	19	tax	tax	NOUN
ijtc-531	49	20	is	be	AUX
ijtc-531	49	21	a	a	DET
ijtc-531	49	22	tax	tax	NOUN
ijtc-531	49	23	that	that	PRON
ijtc-531	49	24	the	the	DET
ijtc-531	49	25	regional	regional	ADJ
ijtc-531	49	26	government	government	NOUN
ijtc-531	49	27	stipulates	stipulate	VERB
ijtc-531	49	28	and	and	CCONJ
ijtc-531	49	29	collects	collect	VERB
ijtc-531	49	30	based	base	VERB
ijtc-531	49	31	on	on	ADP
ijtc-531	49	32	regional	regional	ADJ
ijtc-531	49	33	regulations	regulation	NOUN
ijtc-531	49	34	(	(	PUNCT
ijtc-531	49	35	perda	perda	PROPN
ijtc-531	49	36	)	)	PUNCT
ijtc-531	49	37	to	to	PART
ijtc-531	49	38	be	be	AUX
ijtc-531	49	39	ratified	ratify	VERB
ijtc-531	49	40	in	in	ADP
ijtc-531	49	41	the	the	DET
ijtc-531	49	42	regional	regional	ADJ
ijtc-531	49	43	revenue	revenue	NOUN
ijtc-531	49	44	and	and	CCONJ
ijtc-531	49	45	expenditure	expenditure	NOUN
ijtc-531	49	46	budget	budget	NOUN
ijtc-531	49	47	and	and	CCONJ
ijtc-531	49	48	used	use	VERB
ijtc-531	49	49	to	to	PART
ijtc-531	49	50	finance	finance	VERB
ijtc-531	49	51	regional	regional	ADJ
ijtc-531	49	52	families	family	NOUN
ijtc-531	49	53	.	.	PUNCT
ijtc-531	49	54	”	"	PUNCT
ijtc-531	50	1	types	type	NOUN
ijtc-531	50	2	of	of	ADP
ijtc-531	50	3	regional	regional	ADJ
ijtc-531	50	4	taxes	taxis	NOUN
ijtc-531	50	5	based	base	VERB
ijtc-531	50	6	on	on	ADP
ijtc-531	50	7	law	law	NOUN
ijtc-531	50	8	number	number	NOUN
ijtc-531	50	9	28	28	NUM
ijtc-531	50	10	of	of	ADP
ijtc-531	50	11	2009	2009	NUM
ijtc-531	50	12	concerning	concern	VERB
ijtc-531	50	13	regional	regional	ADJ
ijtc-531	50	14	taxes	taxis	NOUN
ijtc-531	50	15	and	and	CCONJ
ijtc-531	50	16	regional	regional	ADJ
ijtc-531	50	17	levies	levy	NOUN
ijtc-531	50	18	(	(	PUNCT
ijtc-531	50	19	in	in	ADP
ijtc-531	50	20	samudra	samudra	PROPN
ijtc-531	50	21	2015	2015	NUM
ijtc-531	50	22	,	,	PUNCT
ijtc-531	50	23	68	68	NUM
ijtc-531	50	24	)	)	PUNCT
ijtc-531	50	25	regional	regional	ADJ
ijtc-531	50	26	taxes	taxis	NOUN
ijtc-531	50	27	are	be	AUX
ijtc-531	50	28	divided	divide	VERB
ijtc-531	50	29	into	into	ADP
ijtc-531	50	30	2	2	NUM
ijtc-531	50	31	types	type	NOUN
ijtc-531	50	32	,	,	PUNCT
ijtc-531	50	33	namely	namely	ADV
ijtc-531	50	34	:	:	PUNCT
ijtc-531	50	35	(	(	PUNCT
ijtc-531	50	36	1	1	X
ijtc-531	50	37	)	)	PUNCT
ijtc-531	50	38	provincial	provincial	ADJ
ijtc-531	50	39	taxes	taxis	NOUN
ijtc-531	50	40	,	,	PUNCT
ijtc-531	50	41	consisting	consist	VERB
ijtc-531	50	42	of	of	ADP
ijtc-531	50	43	:	:	PUNCT
ijtc-531	50	44	(	(	PUNCT
ijtc-531	50	45	a	a	X
ijtc-531	50	46	)	)	PUNCT
ijtc-531	50	47	vehicle	vehicle	NOUN
ijtc-531	50	48	tax	tax	NOUN
ijtc-531	50	49	;	;	PUNCT
ijtc-531	50	50	(	(	PUNCT
ijtc-531	50	51	b	b	X
ijtc-531	50	52	)	)	PUNCT
ijtc-531	50	53	duty	duty	NOUN
ijtc-531	50	54	on	on	ADP
ijtc-531	50	55	transfer	transfer	NOUN
ijtc-531	50	56	of	of	ADP
ijtc-531	50	57	motor	motor	NOUN
ijtc-531	50	58	vehicle	vehicle	NOUN
ijtc-531	50	59	names	name	NOUN
ijtc-531	50	60	;	;	PUNCT
ijtc-531	50	61	(	(	PUNCT
ijtc-531	50	62	c	c	X
ijtc-531	50	63	)	)	PUNCT
ijtc-531	50	64	motor	motor	NOUN
ijtc-531	50	65	vehicle	vehicle	NOUN
ijtc-531	50	66	fuel	fuel	NOUN
ijtc-531	50	67	tax	tax	NOUN
ijtc-531	50	68	;	;	PUNCT
ijtc-531	50	69	(	(	PUNCT
ijtc-531	50	70	d	d	X
ijtc-531	50	71	)	)	PUNCT
ijtc-531	50	72	surface	surface	NOUN
ijtc-531	50	73	water	water	NOUN
ijtc-531	50	74	tax	tax	NOUN
ijtc-531	50	75	;	;	PUNCT
ijtc-531	50	76	and	and	CCONJ
ijtc-531	50	77	(	(	PUNCT
ijtc-531	50	78	e	e	NOUN
ijtc-531	50	79	)	)	PUNCT
ijtc-531	50	80	cigarette	cigarette	NOUN
ijtc-531	50	81	tax	tax	NOUN
ijtc-531	50	82	.	.	PUNCT
ijtc-531	51	1	(	(	PUNCT
ijtc-531	51	2	2	2	X
ijtc-531	51	3	)	)	PUNCT
ijtc-531	51	4	regency	regency	NOUN
ijtc-531	51	5	/	/	SYM
ijtc-531	51	6	city	city	NOUN
ijtc-531	51	7	taxes	taxis	NOUN
ijtc-531	51	8	consist	consist	VERB
ijtc-531	51	9	of	of	ADP
ijtc-531	51	10	:	:	PUNCT
ijtc-531	51	11	(	(	PUNCT
ijtc-531	51	12	a	a	X
ijtc-531	51	13	)	)	PUNCT
ijtc-531	51	14	hotel	hotel	NOUN
ijtc-531	51	15	tax	tax	NOUN
ijtc-531	51	16	;	;	PUNCT
ijtc-531	51	17	(	(	PUNCT
ijtc-531	51	18	b	b	X
ijtc-531	51	19	)	)	PUNCT
ijtc-531	51	20	restaurant	restaurant	NOUN
ijtc-531	51	21	tax	tax	NOUN
ijtc-531	51	22	;	;	PUNCT
ijtc-531	51	23	(	(	PUNCT
ijtc-531	51	24	c	c	X
ijtc-531	51	25	)	)	PUNCT
ijtc-531	51	26	entertainment	entertainment	NOUN
ijtc-531	51	27	tax	tax	NOUN
ijtc-531	51	28	;	;	PUNCT
ijtc-531	51	29	(	(	PUNCT
ijtc-531	51	30	d	d	X
ijtc-531	51	31	)	)	PUNCT
ijtc-531	51	32	advertisement	advertisement	NOUN
ijtc-531	51	33	tax	tax	NOUN
ijtc-531	51	34	;	;	PUNCT
ijtc-531	51	35	(	(	PUNCT
ijtc-531	51	36	e	e	NOUN
ijtc-531	51	37	)	)	PUNCT
ijtc-531	51	38	street	street	NOUN
ijtc-531	51	39	lighting	lighting	NOUN
ijtc-531	51	40	tax	tax	NOUN
ijtc-531	51	41	;	;	PUNCT
ijtc-531	51	42	(	(	PUNCT
ijtc-531	51	43	f	f	X
ijtc-531	51	44	)	)	PUNCT
ijtc-531	51	45	non	non	ADJ
ijtc-531	51	46	-	-	ADJ
ijtc-531	51	47	metal	metal	ADJ
ijtc-531	51	48	and	and	CCONJ
ijtc-531	51	49	rock	rock	NOUN
ijtc-531	51	50	mineral	mineral	NOUN
ijtc-531	51	51	tax	tax	NOUN
ijtc-531	51	52	;	;	PUNCT
ijtc-531	51	53	(	(	PUNCT
ijtc-531	51	54	g	g	NOUN
ijtc-531	51	55	)	)	PUNCT
ijtc-531	51	56	parking	parking	NOUN
ijtc-531	51	57	tax	tax	NOUN
ijtc-531	51	58	;	;	PUNCT
ijtc-531	51	59	(	(	PUNCT
ijtc-531	51	60	h	h	NOUN
ijtc-531	51	61	)	)	PUNCT
ijtc-531	51	62	groundwater	groundwater	NOUN
ijtc-531	51	63	tax	tax	NOUN
ijtc-531	51	64	;	;	PUNCT
ijtc-531	51	65	(	(	PUNCT
ijtc-531	51	66	i	i	NOUN
ijtc-531	51	67	)	)	PUNCT
ijtc-531	51	68	swallow	swallow	PROPN
ijtc-531	51	69	's	's	PART
ijtc-531	51	70	nest	nest	NOUN
ijtc-531	51	71	tax	tax	NOUN
ijtc-531	51	72	;	;	PUNCT
ijtc-531	51	73	(	(	PUNCT
ijtc-531	51	74	j	j	NOUN
ijtc-531	51	75	)	)	PUNCT
ijtc-531	51	76	rural	rural	ADJ
ijtc-531	51	77	and	and	CCONJ
ijtc-531	51	78	urban	urban	ADJ
ijtc-531	51	79	land	land	NOUN
ijtc-531	51	80	and	and	CCONJ
ijtc-531	51	81	building	building	NOUN
ijtc-531	51	82	tax	tax	NOUN
ijtc-531	51	83	;	;	PUNCT
ijtc-531	51	84	(	(	PUNCT
ijtc-531	51	85	k	k	NOUN
ijtc-531	51	86	)	)	PUNCT
ijtc-531	51	87	fee	fee	NOUN
ijtc-531	51	88	for	for	ADP
ijtc-531	51	89	the	the	DET
ijtc-531	51	90	acquisition	acquisition	NOUN
ijtc-531	51	91	of	of	ADP
ijtc-531	51	92	rights	right	NOUN
ijtc-531	51	93	on	on	ADP
ijtc-531	51	94	land	land	NOUN
ijtc-531	51	95	and	and	CCONJ
ijtc-531	51	96	buildings	building	NOUN
ijtc-531	51	97	.	.	PUNCT
ijtc-531	52	1	3	3	X
ijtc-531	52	2	.	.	X
ijtc-531	52	3	land	land	NOUN
ijtc-531	52	4	and	and	CCONJ
ijtc-531	52	5	building	building	NOUN
ijtc-531	52	6	tax	tax	NOUN
ijtc-531	52	7	in	in	ADP
ijtc-531	52	8	the	the	DET
ijtc-531	52	9	rural	rural	ADJ
ijtc-531	52	10	and	and	CCONJ
ijtc-531	52	11	urban	urban	ADJ
ijtc-531	52	12	sector	sector	NOUN
ijtc-531	52	13	:	:	PUNCT
ijtc-531	52	14	according	accord	VERB
ijtc-531	52	15	to	to	ADP
ijtc-531	52	16	the	the	DET
ijtc-531	52	17	bekasi	bekasi	PROPN
ijtc-531	52	18	city	city	PROPN
ijtc-531	52	19	regulation	regulation	NOUN
ijtc-531	52	20	number	number	NOUN
ijtc-531	52	21	10	10	NUM
ijtc-531	52	22	of	of	ADP
ijtc-531	52	23	2019	2019	NUM
ijtc-531	52	24	concerning	concern	VERB
ijtc-531	52	25	regional	regional	ADJ
ijtc-531	52	26	taxes	taxis	NOUN
ijtc-531	52	27	,	,	PUNCT
ijtc-531	52	28	rural	rural	ADJ
ijtc-531	52	29	urban	urban	ADJ
ijtc-531	52	30	land	land	NOUN
ijtc-531	52	31	and	and	CCONJ
ijtc-531	52	32	building	building	NOUN
ijtc-531	52	33	tax	tax	NOUN
ijtc-531	52	34	is	be	AUX
ijtc-531	52	35	a	a	DET
ijtc-531	52	36	tax	tax	NOUN
ijtc-531	52	37	on	on	ADP
ijtc-531	52	38	land	land	NOUN
ijtc-531	52	39	and/or	and/or	CCONJ
ijtc-531	52	40	buildings	building	NOUN
ijtc-531	52	41	owned	own	VERB
ijtc-531	52	42	,	,	PUNCT
ijtc-531	52	43	controlled	control	VERB
ijtc-531	52	44	,	,	PUNCT
ijtc-531	52	45	and/or	and/or	CCONJ
ijtc-531	52	46	utilized	utilize	VERB
ijtc-531	52	47	by	by	ADP
ijtc-531	52	48	an	an	DET
ijtc-531	52	49	individual	individual	ADJ
ijtc-531	52	50	or	or	CCONJ
ijtc-531	52	51	entity	entity	NOUN
ijtc-531	52	52	,	,	PUNCT
ijtc-531	52	53	except	except	SCONJ
ijtc-531	52	54	for	for	ADP
ijtc-531	52	55	the	the	DET
ijtc-531	52	56	area	area	NOUN
ijtc-531	52	57	used	use	VERB
ijtc-531	52	58	for	for	ADP
ijtc-531	52	59	plantation	plantation	NOUN
ijtc-531	52	60	,	,	PUNCT
ijtc-531	52	61	forestry	forestry	NOUN
ijtc-531	52	62	,	,	PUNCT
ijtc-531	52	63	and	and	CCONJ
ijtc-531	52	64	mining	mining	NOUN
ijtc-531	52	65	business	business	NOUN
ijtc-531	52	66	activities	activity	NOUN
ijtc-531	52	67	.	.	PUNCT
ijtc-531	53	1	earth	earth	NOUN
ijtc-531	53	2	is	be	AUX
ijtc-531	53	3	the	the	DET
ijtc-531	53	4	surface	surface	NOUN
ijtc-531	53	5	of	of	ADP
ijtc-531	53	6	the	the	DET
ijtc-531	53	7	earth	earth	NOUN
ijtc-531	53	8	which	which	PRON
ijtc-531	53	9	includes	include	VERB
ijtc-531	53	10	land	land	NOUN
ijtc-531	53	11	and	and	CCONJ
ijtc-531	53	12	inland	inland	ADJ
ijtc-531	53	13	waters	water	NOUN
ijtc-531	53	14	and	and	CCONJ
ijtc-531	53	15	territorial	territorial	ADJ
ijtc-531	53	16	seas	seas	PROPN
ijtc-531	53	17	district	district	NOUN
ijtc-531	53	18	/	/	SYM
ijtc-531	53	19	city	city	NOUN
ijtc-531	53	20	.	.	PUNCT
ijtc-531	54	1	while	while	SCONJ
ijtc-531	54	2	what	what	PRON
ijtc-531	54	3	is	be	AUX
ijtc-531	54	4	meant	mean	VERB
ijtc-531	54	5	by	by	ADP
ijtc-531	54	6	building	building	NOUN
ijtc-531	54	7	is	be	AUX
ijtc-531	54	8	engineering	engineer	VERB
ijtc-531	54	9	construction	construction	NOUN
ijtc-531	54	10	that	that	PRON
ijtc-531	54	11	is	be	AUX
ijtc-531	54	12	planted	plant	VERB
ijtc-531	54	13	or	or	CCONJ
ijtc-531	54	14	permanently	permanently	ADV
ijtc-531	54	15	located	locate	VERB
ijtc-531	54	16	on	on	ADP
ijtc-531	54	17	land	land	NOUN
ijtc-531	54	18	and/or	and/or	CCONJ
ijtc-531	54	19	inland	inland	ADJ
ijtc-531	54	20	waters	water	NOUN
ijtc-531	54	21	and/or	and/or	CCONJ
ijtc-531	54	22	sea	sea	PROPN
ijtc-531	54	23	.	.	PUNCT
ijtc-531	55	1	according	accord	VERB
ijtc-531	55	2	to	to	ADP
ijtc-531	55	3	darwin	darwin	PROPN
ijtc-531	55	4	(	(	PUNCT
ijtc-531	55	5	2013	2013	NUM
ijtc-531	55	6	,	,	PUNCT
ijtc-531	55	7	8)	8)	NUM
ijtc-531	55	8	rural	rural	ADJ
ijtc-531	55	9	and	and	CCONJ
ijtc-531	55	10	urban	urban	ADJ
ijtc-531	55	11	land	land	NOUN
ijtc-531	55	12	and	and	CCONJ
ijtc-531	55	13	building	building	NOUN
ijtc-531	55	14	tax	tax	NOUN
ijtc-531	55	15	subjects	subject	NOUN
ijtc-531	55	16	are	be	AUX
ijtc-531	55	17	individuals	individual	NOUN
ijtc-531	55	18	or	or	CCONJ
ijtc-531	55	19	entities	entity	NOUN
ijtc-531	55	20	that	that	PRON
ijtc-531	55	21	actually	actually	ADV
ijtc-531	55	22	have	have	VERB
ijtc-531	55	23	a	a	DET
ijtc-531	55	24	right	right	NOUN
ijtc-531	55	25	to	to	ADP
ijtc-531	55	26	the	the	DET
ijtc-531	55	27	land	land	NOUN
ijtc-531	55	28	,	,	PUNCT
ijtc-531	55	29	and/or	and/or	CCONJ
ijtc-531	55	30	obtain	obtain	VERB
ijtc-531	55	31	benefits	benefit	NOUN
ijtc-531	55	32	over	over	ADP
ijtc-531	55	33	the	the	DET
ijtc-531	55	34	land	land	NOUN
ijtc-531	55	35	,	,	PUNCT
ijtc-531	55	36	and/or	and/or	CCONJ
ijtc-531	55	37	own	own	ADJ
ijtc-531	55	38	,	,	PUNCT
ijtc-531	55	39	control	control	NOUN
ijtc-531	55	40	and/or	and/or	CCONJ
ijtc-531	55	41	obtain	obtain	VERB
ijtc-531	55	42	and/or	and/or	CCONJ
ijtc-531	55	43	benefit	benefit	VERB
ijtc-531	55	44	from	from	ADP
ijtc-531	55	45	the	the	DET
ijtc-531	55	46	building	building	NOUN
ijtc-531	55	47	.	.	PUNCT
ijtc-531	56	1	while	while	SCONJ
ijtc-531	56	2	the	the	DET
ijtc-531	56	3	object	object	NOUN
ijtc-531	56	4	of	of	ADP
ijtc-531	56	5	the	the	DET
ijtc-531	56	6	land	land	NOUN
ijtc-531	56	7	and	and	CCONJ
ijtc-531	56	8	building	building	NOUN
ijtc-531	56	9	tax	tax	NOUN
ijtc-531	56	10	is	be	AUX
ijtc-531	56	11	the	the	DET
ijtc-531	56	12	earth	earth	NOUN
ijtc-531	56	13	and/or	and/or	CCONJ
ijtc-531	56	14	building	building	NOUN
ijtc-531	56	15	,	,	PUNCT
ijtc-531	56	16	the	the	DET
ijtc-531	56	17	meaning	meaning	NOUN
ijtc-531	56	18	of	of	ADP
ijtc-531	56	19	the	the	DET
ijtc-531	56	20	earth	earth	NOUN
ijtc-531	56	21	is	be	AUX
ijtc-531	56	22	the	the	DET
ijtc-531	56	23	surface	surface	NOUN
ijtc-531	56	24	of	of	ADP
ijtc-531	56	25	the	the	DET
ijtc-531	56	26	earth	earth	NOUN
ijtc-531	56	27	and	and	CCONJ
ijtc-531	56	28	the	the	DET
ijtc-531	56	29	body	body	NOUN
ijtc-531	56	30	beneath	beneath	ADP
ijtc-531	56	31	it	it	PRON
ijtc-531	56	32	.	.	PUNCT
ijtc-531	57	1	the	the	DET
ijtc-531	57	2	earth	earth	NOUN
ijtc-531	57	3	's	's	PART
ijtc-531	57	4	surface	surface	NOUN
ijtc-531	57	5	includes	include	VERB
ijtc-531	57	6	land	land	NOUN
ijtc-531	57	7	and	and	CCONJ
ijtc-531	57	8	inland	inland	ADJ
ijtc-531	57	9	waters	water	NOUN
ijtc-531	57	10	as	as	ADV
ijtc-531	57	11	well	well	ADV
ijtc-531	57	12	as	as	ADP
ijtc-531	57	13	the	the	DET
ijtc-531	57	14	seas	sea	NOUN
ijtc-531	57	15	of	of	ADP
ijtc-531	57	16	the	the	DET
ijtc-531	57	17	indonesian	indonesian	ADJ
ijtc-531	57	18	territory	territory	NOUN
ijtc-531	57	19	.	.	PUNCT
ijtc-531	58	1	the	the	DET
ijtc-531	58	2	basis	basis	NOUN
ijtc-531	58	3	for	for	ADP
ijtc-531	58	4	imposition	imposition	NOUN
ijtc-531	58	5	of	of	ADP
ijtc-531	58	6	pbb	pbb	NOUN
ijtc-531	58	7	-	-	PUNCT
ijtc-531	58	8	p2	p2	NOUN
ijtc-531	58	9	uses	use	VERB
ijtc-531	58	10	the	the	DET
ijtc-531	58	11	selling	selling	NOUN
ijtc-531	58	12	value	value	NOUN
ijtc-531	58	13	of	of	ADP
ijtc-531	58	14	the	the	DET
ijtc-531	58	15	tax	tax	NOUN
ijtc-531	58	16	object	object	NOUN
ijtc-531	58	17	.	.	PUNCT
ijtc-531	59	1	in	in	ADP
ijtc-531	59	2	general	general	ADJ
ijtc-531	59	3	,	,	PUNCT
ijtc-531	59	4	njop	njop	NOUN
ijtc-531	59	5	is	be	AUX
ijtc-531	59	6	obtained	obtain	VERB
ijtc-531	59	7	from	from	ADP
ijtc-531	59	8	buying	buy	VERB
ijtc-531	59	9	and	and	CCONJ
ijtc-531	59	10	selling	sell	VERB
ijtc-531	59	11	transactions	transaction	NOUN
ijtc-531	59	12	that	that	PRON
ijtc-531	59	13	occur	occur	VERB
ijtc-531	59	14	normally	normally	ADV
ijtc-531	59	15	,	,	PUNCT
ijtc-531	59	16	but	but	CCONJ
ijtc-531	59	17	when	when	SCONJ
ijtc-531	59	18	there	there	PRON
ijtc-531	59	19	is	be	VERB
ijtc-531	59	20	no	no	DET
ijtc-531	59	21	sale	sale	NOUN
ijtc-531	59	22	and	and	CCONJ
ijtc-531	59	23	purchase	purchase	NOUN
ijtc-531	59	24	transaction	transaction	NOUN
ijtc-531	59	25	,	,	PUNCT
ijtc-531	59	26	the	the	DET
ijtc-531	59	27	njop	njop	NOUN
ijtc-531	59	28	will	will	AUX
ijtc-531	59	29	be	be	AUX
ijtc-531	59	30	determined	determine	VERB
ijtc-531	59	31	by	by	ADP
ijtc-531	59	32	comparing	compare	VERB
ijtc-531	59	33	the	the	DET
ijtc-531	59	34	prices	price	NOUN
ijtc-531	59	35	of	of	ADP
ijtc-531	59	36	tax	tax	NOUN
ijtc-531	59	37	objects	object	NOUN
ijtc-531	59	38	.	.	PUNCT
ijtc-531	60	1	land	land	NOUN
ijtc-531	60	2	and	and	CCONJ
ijtc-531	60	3	building	build	VERB
ijtc-531	60	4	tax	tax	NOUN
ijtc-531	60	5	rates	rate	NOUN
ijtc-531	60	6	that	that	PRON
ijtc-531	60	7	apply	apply	VERB
ijtc-531	60	8	until	until	ADP
ijtc-531	60	9	2021	2021	NUM
ijtc-531	60	10	refer	refer	VERB
ijtc-531	60	11	to	to	ADP
ijtc-531	60	12	the	the	DET
ijtc-531	60	13	law	law	NOUN
ijtc-531	60	14	of	of	ADP
ijtc-531	60	15	the	the	DET
ijtc-531	60	16	republic	republic	NOUN
ijtc-531	60	17	of	of	ADP
ijtc-531	60	18	indonesia	indonesia	PROPN
ijtc-531	60	19	number	number	PROPN
ijtc-531	60	20	28	28	NUM
ijtc-531	60	21	of	of	ADP
ijtc-531	60	22	2009	2009	NUM
ijtc-531	60	23	concerning	concern	VERB
ijtc-531	60	24	regional	regional	ADJ
ijtc-531	60	25	taxes	taxis	NOUN
ijtc-531	60	26	and	and	CCONJ
ijtc-531	60	27	regional	regional	ADJ
ijtc-531	60	28	levies	levy	NOUN
ijtc-531	60	29	,	,	PUNCT
ijtc-531	60	30	then	then	ADV
ijtc-531	60	31	the	the	DET
ijtc-531	60	32	land	land	NOUN
ijtc-531	60	33	and	and	CCONJ
ijtc-531	60	34	building	building	NOUN
ijtc-531	60	35	tax	tax	NOUN
ijtc-531	60	36	rates	rate	NOUN
ijtc-531	60	37	are	be	AUX
ijtc-531	60	38	determined	determine	VERB
ijtc-531	60	39	by	by	ADP
ijtc-531	60	40	regional	regional	ADJ
ijtc-531	60	41	regulations	regulation	NOUN
ijtc-531	60	42	,	,	PUNCT
ijtc-531	60	43	where	where	SCONJ
ijtc-531	60	44	the	the	DET
ijtc-531	60	45	highest	high	ADJ
ijtc-531	60	46	rate	rate	NOUN
ijtc-531	60	47	is	be	AUX
ijtc-531	60	48	0.3	0.3	NUM
ijtc-531	60	49	%	%	NOUN
ijtc-531	60	50	(	(	PUNCT
ijtc-531	60	51	zero	zero	NUM
ijtc-531	60	52	)	)	PUNCT
ijtc-531	60	53	.	.	PUNCT
ijtc-531	61	1	point	point	NOUN
ijtc-531	61	2	three	three	NUM
ijtc-531	61	3	percent	percent	NOUN
ijtc-531	61	4	)	)	PUNCT
ijtc-531	61	5	.	.	PUNCT
ijtc-531	62	1	the	the	DET
ijtc-531	62	2	calculation	calculation	NOUN
ijtc-531	62	3	for	for	ADP
ijtc-531	62	4	pbb	pbb	NOUN
ijtc-531	62	5	-	-	PUNCT
ijtc-531	62	6	p2	p2	PROPN
ijtc-531	62	7	is	be	AUX
ijtc-531	62	8	based	base	VERB
ijtc-531	62	9	on	on	ADP
ijtc-531	62	10	the	the	DET
ijtc-531	62	11	selling	selling	NOUN
ijtc-531	62	12	value	value	NOUN
ijtc-531	62	13	for	for	ADP
ijtc-531	62	14	the	the	DET
ijtc-531	62	15	building	building	ADJ
ijtc-531	62	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-531	62	17	effectiveness	effectiveness	NOUN
ijtc-531	62	18	of	of	ADP
ijtc-531	62	19	collection	collection	NOUN
ijtc-531	62	20	of	of	ADP
ijtc-531	62	21	land	land	NOUN
ijtc-531	62	22	and	and	CCONJ
ijtc-531	62	23	building	building	NOUN
ijtc-531	62	24	tax	tax	NOUN
ijtc-531	62	25	in	in	ADP
ijtc-531	62	26	the	the	DET
ijtc-531	62	27	rural	rural	ADJ
ijtc-531	62	28	and	and	CCONJ
ijtc-531	62	29	urban	urban	ADJ
ijtc-531	62	30	sector	sector	NOUN
ijtc-531	62	31	(	(	PUNCT
ijtc-531	62	32	pbb	pbb	NOUN
ijtc-531	62	33	-	-	PUNCT
ijtc-531	62	34	p2	p2	NOUN
ijtc-531	62	35	)	)	PUNCT
ijtc-531	62	36	receivables	receivables	NOUN
ijtc-531	62	37	in	in	ADP
ijtc-531	62	38	increasing	increase	VERB
ijtc-531	62	39	the	the	DET
ijtc-531	62	40	realization	realization	NOUN
ijtc-531	62	41	of	of	ADP
ijtc-531	62	42	revenue	revenue	NOUN
ijtc-531	62	43	in	in	ADP
ijtc-531	62	44	the	the	DET
ijtc-531	62	45	revenue	revenue	NOUN
ijtc-531	62	46	agency	agency	NOUN
ijtc-531	62	47	of	of	ADP
ijtc-531	62	48	bekasi	bekasi	PROPN
ijtc-531	62	49	city	city	PROPN
ijtc-531	62	50	area	area	NOUN
ijtc-531	62	51	in	in	ADP
ijtc-531	62	52	2019	2019	NUM
ijtc-531	62	53	-	-	SYM
ijtc-531	62	54	2021	2021	NUM
ijtc-531	62	55	novlyani	novlyani	NOUN
ijtc-531	62	56	and	and	CCONJ
ijtc-531	62	57	darmawan	darmawan	PROPN
ijtc-531	62	58	311	311	NUM
ijtc-531	62	59	|	|	ADV
ijtc-531	62	60	ilomata	ilomata	PROPN
ijtc-531	62	61	international	international	ADJ
ijtc-531	62	62	journal	journal	NOUN
ijtc-531	62	63	of	of	ADP
ijtc-531	62	64	tax	tax	PROPN
ijtc-531	62	65	&	&	CCONJ
ijtc-531	62	66	accounting	accounting	NOUN
ijtc-531	62	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-531	62	68	before	before	SCONJ
ijtc-531	62	69	the	the	DET
ijtc-531	62	70	tax	tax	NOUN
ijtc-531	62	71	rate	rate	NOUN
ijtc-531	62	72	is	be	AUX
ijtc-531	62	73	applied	apply	VERB
ijtc-531	62	74	,	,	PUNCT
ijtc-531	62	75	first	first	ADV
ijtc-531	62	76	reduced	reduce	VERB
ijtc-531	62	77	by	by	ADP
ijtc-531	62	78	the	the	DET
ijtc-531	62	79	non	non	ADJ
ijtc-531	62	80	-	-	ADJ
ijtc-531	62	81	taxable	taxable	ADJ
ijtc-531	62	82	selling	selling	NOUN
ijtc-531	62	83	value	value	NOUN
ijtc-531	62	84	of	of	ADP
ijtc-531	62	85	rp	rp	NOUN
ijtc-531	62	86	.	.	PROPN
ijtc-531	63	1	10,000,000	10,000,000	NUM
ijtc-531	63	2	(	(	PUNCT
ijtc-531	63	3	ten	ten	NUM
ijtc-531	63	4	million	million	NUM
ijtc-531	63	5	rupiah	rupiah	NOUN
ijtc-531	63	6	)	)	PUNCT
ijtc-531	63	7	.	.	PUNCT
ijtc-531	64	1	4	4	X
ijtc-531	64	2	.	.	X
ijtc-531	64	3	land	land	NOUN
ijtc-531	64	4	and	and	CCONJ
ijtc-531	64	5	building	build	VERB
ijtc-531	64	6	tax	tax	NOUN
ijtc-531	64	7	collection	collection	NOUN
ijtc-531	64	8	:	:	PUNCT
ijtc-531	64	9	definition	definition	NOUN
ijtc-531	64	10	of	of	ADP
ijtc-531	64	11	tax	tax	NOUN
ijtc-531	64	12	collection	collection	NOUN
ijtc-531	64	13	according	accord	VERB
ijtc-531	64	14	to	to	ADP
ijtc-531	64	15	mardiasmo	mardiasmo	NOUN
ijtc-531	64	16	(	(	PUNCT
ijtc-531	64	17	2018	2018	NUM
ijtc-531	64	18	,	,	PUNCT
ijtc-531	64	19	141	141	NUM
ijtc-531	64	20	)	)	PUNCT
ijtc-531	64	21	namely	namely	ADV
ijtc-531	64	22	:	:	PUNCT
ijtc-531	64	23	“	"	PUNCT
ijtc-531	64	24	a	a	DET
ijtc-531	64	25	series	series	NOUN
ijtc-531	64	26	of	of	ADP
ijtc-531	64	27	actions	action	NOUN
ijtc-531	64	28	so	so	SCONJ
ijtc-531	64	29	that	that	SCONJ
ijtc-531	64	30	the	the	DET
ijtc-531	64	31	tax	tax	NOUN
ijtc-531	64	32	insurer	insurer	NOUN
ijtc-531	64	33	pays	pay	VERB
ijtc-531	64	34	off	off	ADP
ijtc-531	64	35	the	the	DET
ijtc-531	64	36	tax	tax	NOUN
ijtc-531	64	37	payable	payable	ADJ
ijtc-531	64	38	and	and	CCONJ
ijtc-531	64	39	the	the	DET
ijtc-531	64	40	cost	cost	NOUN
ijtc-531	64	41	of	of	ADP
ijtc-531	64	42	tax	tax	NOUN
ijtc-531	64	43	collection	collection	NOUN
ijtc-531	64	44	by	by	ADP
ijtc-531	64	45	reprimanding	reprimand	VERB
ijtc-531	64	46	or	or	CCONJ
ijtc-531	64	47	warning	warning	NOUN
ijtc-531	64	48	,	,	PUNCT
ijtc-531	64	49	carrying	carry	VERB
ijtc-531	64	50	out	out	ADP
ijtc-531	64	51	instantaneous	instantaneous	ADJ
ijtc-531	64	52	collection	collection	NOUN
ijtc-531	64	53	at	at	ADP
ijtc-531	64	54	once	once	ADV
ijtc-531	64	55	,	,	PUNCT
ijtc-531	64	56	notifying	notify	VERB
ijtc-531	64	57	the	the	DET
ijtc-531	64	58	forced	force	VERB
ijtc-531	64	59	letter	letter	NOUN
ijtc-531	64	60	,	,	PUNCT
ijtc-531	64	61	proposing	propose	VERB
ijtc-531	64	62	prevention	prevention	NOUN
ijtc-531	64	63	,	,	PUNCT
ijtc-531	64	64	carrying	carry	VERB
ijtc-531	64	65	out	out	ADP
ijtc-531	64	66	confiscation	confiscation	NOUN
ijtc-531	64	67	,	,	PUNCT
ijtc-531	64	68	carrying	carry	VERB
ijtc-531	64	69	out	out	ADP
ijtc-531	64	70	hostage	hostage	NOUN
ijtc-531	64	71	taking	taking	NOUN
ijtc-531	64	72	,	,	PUNCT
ijtc-531	64	73	selling	sell	VERB
ijtc-531	64	74	confiscated	confiscate	VERB
ijtc-531	64	75	goods	good	NOUN
ijtc-531	64	76	.	.	PUNCT
ijtc-531	64	77	”	"	PUNCT
ijtc-531	65	1	the	the	DET
ijtc-531	65	2	right	right	NOUN
ijtc-531	65	3	to	to	PART
ijtc-531	65	4	collect	collect	VERB
ijtc-531	65	5	taxes	taxis	NOUN
ijtc-531	65	6	expires	expire	VERB
ijtc-531	65	7	after	after	ADP
ijtc-531	65	8	exceeding	exceed	VERB
ijtc-531	65	9	5	5	NUM
ijtc-531	65	10	(	(	PUNCT
ijtc-531	65	11	five	five	NUM
ijtc-531	65	12	)	)	PUNCT
ijtc-531	65	13	years	year	NOUN
ijtc-531	65	14	from	from	ADP
ijtc-531	65	15	the	the	DET
ijtc-531	65	16	time	time	NOUN
ijtc-531	65	17	the	the	DET
ijtc-531	65	18	tax	tax	NOUN
ijtc-531	65	19	is	be	AUX
ijtc-531	65	20	due	due	ADJ
ijtc-531	65	21	.	.	PUNCT
ijtc-531	66	1	taxes	taxis	NOUN
ijtc-531	66	2	payable	payable	ADJ
ijtc-531	66	3	based	base	VERB
ijtc-531	66	4	on	on	ADP
ijtc-531	66	5	sppt	sppt	ADJ
ijtc-531	66	6	,	,	PUNCT
ijtc-531	66	7	skpd	skpd	PROPN
ijtc-531	66	8	,	,	PUNCT
ijtc-531	66	9	skpdkb	skpdkb	NOUN
ijtc-531	66	10	,	,	PUNCT
ijtc-531	66	11	skpdkbt	skpdkbt	PROPN
ijtc-531	66	12	,	,	PUNCT
ijtc-531	66	13	stpd	stpd	ADJ
ijtc-531	66	14	,	,	PUNCT
ijtc-531	66	15	correctional	correctional	ADJ
ijtc-531	66	16	decision	decision	NOUN
ijtc-531	66	17	letter	letter	NOUN
ijtc-531	66	18	,	,	PUNCT
ijtc-531	66	19	objection	objection	NOUN
ijtc-531	66	20	decision	decision	NOUN
ijtc-531	66	21	letter	letter	NOUN
ijtc-531	66	22	,	,	PUNCT
ijtc-531	66	23	and	and	CCONJ
ijtc-531	66	24	appeal	appeal	VERB
ijtc-531	66	25	decision	decision	NOUN
ijtc-531	66	26	that	that	PRON
ijtc-531	66	27	are	be	AUX
ijtc-531	66	28	not	not	PART
ijtc-531	66	29	or	or	CCONJ
ijtc-531	66	30	underpaid	underpaid	ADJ
ijtc-531	66	31	by	by	ADP
ijtc-531	66	32	the	the	DET
ijtc-531	66	33	taxpayer	taxpayer	NOUN
ijtc-531	66	34	on	on	ADP
ijtc-531	66	35	time	time	NOUN
ijtc-531	66	36	can	can	AUX
ijtc-531	66	37	be	be	AUX
ijtc-531	66	38	collected	collect	VERB
ijtc-531	66	39	by	by	ADP
ijtc-531	66	40	force	force	NOUN
ijtc-531	66	41	letter	letter	NOUN
ijtc-531	66	42	.	.	PUNCT
ijtc-531	67	1	based	base	VERB
ijtc-531	67	2	on	on	ADP
ijtc-531	67	3	law	law	PROPN
ijtc-531	67	4	no	no	NOUN
ijtc-531	67	5	.	.	PROPN
ijtc-531	67	6	28	28	NUM
ijtc-531	67	7	of	of	ADP
ijtc-531	67	8	2009	2009	NUM
ijtc-531	67	9	concerning	concern	VERB
ijtc-531	67	10	regional	regional	ADJ
ijtc-531	67	11	taxes	taxis	NOUN
ijtc-531	67	12	and	and	CCONJ
ijtc-531	67	13	regional	regional	ADJ
ijtc-531	67	14	levies	levy	NOUN
ijtc-531	67	15	,	,	PUNCT
ijtc-531	67	16	the	the	DET
ijtc-531	67	17	basis	basis	NOUN
ijtc-531	67	18	for	for	ADP
ijtc-531	67	19	collecting	collect	VERB
ijtc-531	67	20	taxes	taxis	NOUN
ijtc-531	67	21	must	must	AUX
ijtc-531	67	22	be	be	AUX
ijtc-531	67	23	paid	pay	VERB
ijtc-531	67	24	within	within	ADP
ijtc-531	67	25	a	a	DET
ijtc-531	67	26	maximum	maximum	ADJ
ijtc-531	67	27	period	period	NOUN
ijtc-531	67	28	of	of	ADP
ijtc-531	67	29	1	1	NUM
ijtc-531	67	30	(	(	PUNCT
ijtc-531	67	31	one	one	NUM
ijtc-531	67	32	)	)	PUNCT
ijtc-531	67	33	month	month	NOUN
ijtc-531	67	34	from	from	ADP
ijtc-531	67	35	the	the	DET
ijtc-531	67	36	date	date	NOUN
ijtc-531	67	37	of	of	ADP
ijtc-531	67	38	issue	issue	NOUN
ijtc-531	67	39	.	.	PUNCT
ijtc-531	68	1	the	the	DET
ijtc-531	68	2	amount	amount	NOUN
ijtc-531	68	3	of	of	ADP
ijtc-531	68	4	tax	tax	NOUN
ijtc-531	68	5	underpayment	underpayment	NOUN
ijtc-531	68	6	in	in	ADP
ijtc-531	68	7	the	the	DET
ijtc-531	68	8	skpdkb	skpdkb	NOUN
ijtc-531	68	9	will	will	AUX
ijtc-531	68	10	be	be	AUX
ijtc-531	68	11	subject	subject	ADJ
ijtc-531	68	12	to	to	ADP
ijtc-531	68	13	administrative	administrative	ADJ
ijtc-531	68	14	sanctions	sanction	NOUN
ijtc-531	68	15	in	in	ADP
ijtc-531	68	16	the	the	DET
ijtc-531	68	17	form	form	NOUN
ijtc-531	68	18	of	of	ADP
ijtc-531	68	19	interest	interest	NOUN
ijtc-531	68	20	of	of	ADP
ijtc-531	68	21	2	2	NUM
ijtc-531	68	22	%	%	NOUN
ijtc-531	68	23	(	(	PUNCT
ijtc-531	68	24	two	two	NUM
ijtc-531	68	25	percent	percent	NOUN
ijtc-531	68	26	)	)	PUNCT
ijtc-531	68	27	a	a	DET
ijtc-531	68	28	month	month	NOUN
ijtc-531	68	29	calculated	calculate	VERB
ijtc-531	68	30	from	from	ADP
ijtc-531	68	31	underpaid	underpaid	ADJ
ijtc-531	68	32	or	or	CCONJ
ijtc-531	68	33	late	late	ADJ
ijtc-531	68	34	taxes	taxis	NOUN
ijtc-531	68	35	for	for	ADP
ijtc-531	68	36	a	a	DET
ijtc-531	68	37	maximum	maximum	ADJ
ijtc-531	68	38	period	period	NOUN
ijtc-531	68	39	of	of	ADP
ijtc-531	68	40	24	24	NUM
ijtc-531	68	41	(	(	PUNCT
ijtc-531	68	42	twenty	twenty	NUM
ijtc-531	68	43	four	four	NUM
ijtc-531	68	44	)	)	PUNCT
ijtc-531	68	45	months	month	NOUN
ijtc-531	68	46	from	from	ADP
ijtc-531	68	47	the	the	DET
ijtc-531	68	48	time	time	NOUN
ijtc-531	68	49	the	the	DET
ijtc-531	68	50	tax	tax	NOUN
ijtc-531	68	51	becomes	become	VERB
ijtc-531	68	52	due	due	ADJ
ijtc-531	68	53	.	.	NOUN
ijtc-531	69	1	5	5	X
ijtc-531	69	2	.	.	X
ijtc-531	69	3	effectiveness	effectiveness	NOUN
ijtc-531	69	4	:	:	PUNCT
ijtc-531	69	5	according	accord	VERB
ijtc-531	69	6	to	to	ADP
ijtc-531	69	7	h.	h.	PROPN
ijtc-531	69	8	emerson	emerson	PROPN
ijtc-531	69	9	as	as	SCONJ
ijtc-531	69	10	quoted	quote	VERB
ijtc-531	69	11	by	by	ADP
ijtc-531	69	12	handayaningrat	handayaningrat	NOUN
ijtc-531	69	13	in	in	ADP
ijtc-531	69	14	his	his	PRON
ijtc-531	69	15	book	book	NOUN
ijtc-531	69	16	entitled	entitle	VERB
ijtc-531	69	17	introduction	introduction	NOUN
ijtc-531	69	18	to	to	ADP
ijtc-531	69	19	administration	administration	NOUN
ijtc-531	69	20	and	and	CCONJ
ijtc-531	69	21	management	management	NOUN
ijtc-531	69	22	(	(	PUNCT
ijtc-531	69	23	1999	1999	NUM
ijtc-531	69	24	,	,	PUNCT
ijtc-531	69	25	16	16	NUM
ijtc-531	69	26	)	)	PUNCT
ijtc-531	69	27	,	,	PUNCT
ijtc-531	69	28	namely	namely	ADV
ijtc-531	69	29	:	:	PUNCT
ijtc-531	69	30	“	"	PUNCT
ijtc-531	69	31	effectiveness	effectiveness	NOUN
ijtc-531	69	32	is	be	AUX
ijtc-531	69	33	a	a	DET
ijtc-531	69	34	measuring	measuring	NOUN
ijtc-531	69	35	in	in	ADP
ijtc-531	69	36	term	term	NOUN
ijtc-531	69	37	of	of	ADP
ijtc-531	69	38	attaining	attain	VERB
ijtc-531	69	39	prescribed	prescribed	ADJ
ijtc-531	69	40	goals	goal	NOUN
ijtc-531	69	41	or	or	CCONJ
ijtc-531	69	42	objectives	objective	NOUN
ijtc-531	69	43	”	"	PUNCT
ijtc-531	69	44	it	it	PRON
ijtc-531	69	45	is	be	AUX
ijtc-531	69	46	clear	clear	ADJ
ijtc-531	69	47	that	that	SCONJ
ijtc-531	69	48	if	if	SCONJ
ijtc-531	69	49	the	the	DET
ijtc-531	69	50	goals	goal	NOUN
ijtc-531	69	51	and	and	CCONJ
ijtc-531	69	52	objectives	objective	NOUN
ijtc-531	69	53	have	have	AUX
ijtc-531	69	54	been	be	AUX
ijtc-531	69	55	achieved	achieve	VERB
ijtc-531	69	56	as	as	SCONJ
ijtc-531	69	57	previously	previously	ADV
ijtc-531	69	58	planned	plan	VERB
ijtc-531	69	59	,	,	PUNCT
ijtc-531	69	60	it	it	PRON
ijtc-531	69	61	is	be	AUX
ijtc-531	69	62	effective	effective	ADJ
ijtc-531	69	63	.	.	PUNCT
ijtc-531	70	1	so	so	ADV
ijtc-531	70	2	,	,	PUNCT
ijtc-531	70	3	if	if	SCONJ
ijtc-531	70	4	the	the	DET
ijtc-531	70	5	goal	goal	NOUN
ijtc-531	70	6	or	or	CCONJ
ijtc-531	70	7	goal	goal	NOUN
ijtc-531	70	8	is	be	AUX
ijtc-531	70	9	not	not	PART
ijtc-531	70	10	completed	complete	VERB
ijtc-531	70	11	in	in	ADP
ijtc-531	70	12	accordance	accordance	NOUN
ijtc-531	70	13	with	with	ADP
ijtc-531	70	14	the	the	DET
ijtc-531	70	15	allotted	allotted	ADJ
ijtc-531	70	16	time	time	NOUN
ijtc-531	70	17	,	,	PUNCT
ijtc-531	70	18	the	the	DET
ijtc-531	70	19	work	work	NOUN
ijtc-531	70	20	can	can	AUX
ijtc-531	70	21	not	not	PART
ijtc-531	70	22	be	be	AUX
ijtc-531	70	23	said	say	VERB
ijtc-531	70	24	to	to	PART
ijtc-531	70	25	be	be	AUX
ijtc-531	70	26	effective	effective	ADJ
ijtc-531	70	27	.	.	PUNCT
ijtc-531	71	1	factors	factor	NOUN
ijtc-531	71	2	that	that	PRON
ijtc-531	71	3	affect	affect	VERB
ijtc-531	71	4	the	the	DET
ijtc-531	71	5	organization	organization	NOUN
ijtc-531	71	6	must	must	AUX
ijtc-531	71	7	receive	receive	VERB
ijtc-531	71	8	serious	serious	ADJ
ijtc-531	71	9	attention	attention	NOUN
ijtc-531	71	10	if	if	SCONJ
ijtc-531	71	11	you	you	PRON
ijtc-531	71	12	want	want	VERB
ijtc-531	71	13	to	to	PART
ijtc-531	71	14	realize	realize	VERB
ijtc-531	71	15	an	an	DET
ijtc-531	71	16	effectiveness	effectiveness	NOUN
ijtc-531	71	17	.	.	PUNCT
ijtc-531	72	1	according	accord	VERB
ijtc-531	72	2	to	to	ADP
ijtc-531	72	3	h.	h.	PROPN
ijtc-531	72	4	emerson	emerson	PROPN
ijtc-531	72	5	(	(	PUNCT
ijtc-531	72	6	handayaningrat	handayaningrat	NOUN
ijtc-531	72	7	1999	1999	NUM
ijtc-531	72	8	)	)	PUNCT
ijtc-531	72	9	said	say	VERB
ijtc-531	72	10	about	about	ADP
ijtc-531	72	11	the	the	DET
ijtc-531	72	12	effectiveness	effectiveness	NOUN
ijtc-531	72	13	measure	measure	NOUN
ijtc-531	72	14	,	,	PUNCT
ijtc-531	72	15	as	as	SCONJ
ijtc-531	72	16	follows	follow	VERB
ijtc-531	72	17	:	:	PUNCT
ijtc-531	72	18	(	(	PUNCT
ijtc-531	72	19	1	1	X
ijtc-531	72	20	)	)	PUNCT
ijtc-531	72	21	achieving	achieve	VERB
ijtc-531	72	22	goals	goal	NOUN
ijtc-531	72	23	.	.	PUNCT
ijtc-531	73	1	objectives	objective	NOUN
ijtc-531	73	2	are	be	AUX
ijtc-531	73	3	the	the	DET
ijtc-531	73	4	implementation	implementation	NOUN
ijtc-531	73	5	of	of	ADP
ijtc-531	73	6	an	an	DET
ijtc-531	73	7	organization	organization	NOUN
ijtc-531	73	8	's	's	PART
ijtc-531	73	9	mission	mission	NOUN
ijtc-531	73	10	statement	statement	NOUN
ijtc-531	73	11	.	.	PUNCT
ijtc-531	74	1	the	the	DET
ijtc-531	74	2	meaning	meaning	NOUN
ijtc-531	74	3	of	of	ADP
ijtc-531	74	4	achieving	achieve	VERB
ijtc-531	74	5	goals	goal	NOUN
ijtc-531	74	6	,	,	PUNCT
ijtc-531	74	7	namely	namely	ADV
ijtc-531	74	8	something	something	PRON
ijtc-531	74	9	that	that	PRON
ijtc-531	74	10	has	have	AUX
ijtc-531	74	11	been	be	AUX
ijtc-531	74	12	implemented	implement	VERB
ijtc-531	74	13	and	and	CCONJ
ijtc-531	74	14	gets	get	VERB
ijtc-531	74	15	the	the	DET
ijtc-531	74	16	desired	desire	VERB
ijtc-531	74	17	results	result	NOUN
ijtc-531	74	18	.	.	PUNCT
ijtc-531	75	1	(	(	PUNCT
ijtc-531	75	2	2	2	X
ijtc-531	75	3	)	)	PUNCT
ijtc-531	75	4	standard	standard	ADJ
ijtc-531	75	5	time	time	NOUN
ijtc-531	75	6	.	.	PUNCT
ijtc-531	76	1	standard	standard	ADJ
ijtc-531	76	2	time	time	NOUN
ijtc-531	76	3	is	be	AUX
ijtc-531	76	4	the	the	DET
ijtc-531	76	5	time	time	NOUN
ijtc-531	76	6	required	require	VERB
ijtc-531	76	7	to	to	PART
ijtc-531	76	8	complete	complete	VERB
ijtc-531	76	9	a	a	DET
ijtc-531	76	10	cycle	cycle	NOUN
ijtc-531	76	11	of	of	ADP
ijtc-531	76	12	work	work	NOUN
ijtc-531	76	13	carried	carry	VERB
ijtc-531	76	14	out	out	ADP
ijtc-531	76	15	according	accord	VERB
ijtc-531	76	16	to	to	ADP
ijtc-531	76	17	work	work	NOUN
ijtc-531	76	18	methods	method	NOUN
ijtc-531	76	19	and	and	CCONJ
ijtc-531	76	20	normal	normal	ADJ
ijtc-531	76	21	speed	speed	NOUN
ijtc-531	76	22	with	with	ADP
ijtc-531	76	23	consideration	consideration	NOUN
ijtc-531	76	24	of	of	ADP
ijtc-531	76	25	adjustment	adjustment	NOUN
ijtc-531	76	26	factors	factor	NOUN
ijtc-531	76	27	plus	plus	CCONJ
ijtc-531	76	28	time	time	NOUN
ijtc-531	76	29	allowances	allowance	NOUN
ijtc-531	76	30	for	for	ADP
ijtc-531	76	31	personal	personal	ADJ
ijtc-531	76	32	and	and	CCONJ
ijtc-531	76	33	other	other	ADJ
ijtc-531	76	34	unexpected	unexpected	ADJ
ijtc-531	76	35	needs	need	NOUN
ijtc-531	76	36	that	that	PRON
ijtc-531	76	37	can	can	AUX
ijtc-531	76	38	not	not	PART
ijtc-531	76	39	be	be	AUX
ijtc-531	76	40	said	say	VERB
ijtc-531	76	41	to	to	PART
ijtc-531	76	42	be	be	AUX
ijtc-531	76	43	effective	effective	ADJ
ijtc-531	76	44	.	.	PUNCT
ijtc-531	77	1	meanwhile	meanwhile	ADV
ijtc-531	77	2	,	,	PUNCT
ijtc-531	77	3	according	accord	VERB
ijtc-531	77	4	to	to	ADP
ijtc-531	77	5	halim	halim	PROPN
ijtc-531	77	6	(	(	PUNCT
ijtc-531	77	7	2012	2012	NUM
ijtc-531	77	8	)	)	PUNCT
ijtc-531	77	9	the	the	DET
ijtc-531	77	10	formula	formula	NOUN
ijtc-531	77	11	used	use	VERB
ijtc-531	77	12	to	to	PART
ijtc-531	77	13	measure	measure	VERB
ijtc-531	77	14	the	the	DET
ijtc-531	77	15	effectiveness	effectiveness	NOUN
ijtc-531	77	16	of	of	ADP
ijtc-531	77	17	the	the	DET
ijtc-531	77	18	implementation	implementation	NOUN
ijtc-531	77	19	of	of	ADP
ijtc-531	77	20	tax	tax	NOUN
ijtc-531	77	21	audits	audits	NOUN
ijtc-531	77	22	is	be	AUX
ijtc-531	77	23	as	as	SCONJ
ijtc-531	77	24	follows	follow	VERB
ijtc-531	77	25	:	:	PUNCT
ijtc-531	77	26	an	an	DET
ijtc-531	77	27	organization	organization	NOUN
ijtc-531	77	28	can	can	AUX
ijtc-531	77	29	be	be	AUX
ijtc-531	77	30	said	say	VERB
ijtc-531	77	31	to	to	PART
ijtc-531	77	32	be	be	AUX
ijtc-531	77	33	effective	effective	ADJ
ijtc-531	77	34	if	if	SCONJ
ijtc-531	77	35	it	it	PRON
ijtc-531	77	36	can	can	AUX
ijtc-531	77	37	achieve	achieve	VERB
ijtc-531	77	38	what	what	PRON
ijtc-531	77	39	has	have	AUX
ijtc-531	77	40	been	be	AUX
ijtc-531	77	41	expected	expect	VERB
ijtc-531	77	42	.	.	PUNCT
ijtc-531	78	1	below	below	ADV
ijtc-531	78	2	is	be	AUX
ijtc-531	78	3	a	a	DET
ijtc-531	78	4	table	table	NOUN
ijtc-531	78	5	regarding	regard	VERB
ijtc-531	78	6	the	the	DET
ijtc-531	78	7	percentage	percentage	NOUN
ijtc-531	78	8	of	of	ADP
ijtc-531	78	9	interpretation	interpretation	NOUN
ijtc-531	78	10	of	of	ADP
ijtc-531	78	11	effectiveness	effectiveness	NOUN
ijtc-531	78	12	criteria	criterion	NOUN
ijtc-531	78	13	:	:	PUNCT
ijtc-531	78	14	table	table	NOUN
ijtc-531	78	15	i	i	PRON
ijtc-531	78	16	interpretation	interpretation	NOUN
ijtc-531	78	17	of	of	ADP
ijtc-531	78	18	effectiveness	effectiveness	NOUN
ijtc-531	78	19	value	value	NOUN
ijtc-531	78	20	percentage	percentage	NOUN
ijtc-531	78	21	criteria	criterion	NOUN
ijtc-531	78	22	>	>	PUNCT
ijtc-531	78	23	100	100	NUM
ijtc-531	78	24	%	%	NOUN
ijtc-531	78	25	very	very	ADV
ijtc-531	78	26	effective	effective	ADJ
ijtc-531	78	27	effectiveness	effectiveness	NOUN
ijtc-531	78	28	ratio	ratio	NOUN
ijtc-531	78	29	=	=	SYM
ijtc-531	78	30	acceptance	acceptance	NOUN
ijtc-531	78	31	realization	realization	NOUN
ijtc-531	78	32	x	x	PROPN
ijtc-531	78	33	100	100	NUM
ijtc-531	78	34	%	%	NOUN
ijtc-531	78	35	acceptance	acceptance	NOUN
ijtc-531	78	36	target	target	NOUN
ijtc-531	78	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-531	78	38	effectiveness	effectiveness	NOUN
ijtc-531	78	39	of	of	ADP
ijtc-531	78	40	collection	collection	NOUN
ijtc-531	78	41	of	of	ADP
ijtc-531	78	42	land	land	NOUN
ijtc-531	78	43	and	and	CCONJ
ijtc-531	78	44	building	building	NOUN
ijtc-531	78	45	tax	tax	NOUN
ijtc-531	78	46	in	in	ADP
ijtc-531	78	47	the	the	DET
ijtc-531	78	48	rural	rural	ADJ
ijtc-531	78	49	and	and	CCONJ
ijtc-531	78	50	urban	urban	ADJ
ijtc-531	78	51	sector	sector	NOUN
ijtc-531	78	52	(	(	PUNCT
ijtc-531	78	53	pbb	pbb	NOUN
ijtc-531	78	54	-	-	PUNCT
ijtc-531	78	55	p2	p2	NOUN
ijtc-531	78	56	)	)	PUNCT
ijtc-531	78	57	receivables	receivables	NOUN
ijtc-531	78	58	in	in	ADP
ijtc-531	78	59	increasing	increase	VERB
ijtc-531	78	60	the	the	DET
ijtc-531	78	61	realization	realization	NOUN
ijtc-531	78	62	of	of	ADP
ijtc-531	78	63	revenue	revenue	NOUN
ijtc-531	78	64	in	in	ADP
ijtc-531	78	65	the	the	DET
ijtc-531	78	66	revenue	revenue	NOUN
ijtc-531	78	67	agency	agency	NOUN
ijtc-531	78	68	of	of	ADP
ijtc-531	78	69	bekasi	bekasi	PROPN
ijtc-531	78	70	city	city	PROPN
ijtc-531	78	71	area	area	NOUN
ijtc-531	78	72	in	in	ADP
ijtc-531	78	73	2019	2019	NUM
ijtc-531	78	74	-	-	SYM
ijtc-531	78	75	2021	2021	NUM
ijtc-531	78	76	novlyani	novlyani	NOUN
ijtc-531	78	77	and	and	CCONJ
ijtc-531	78	78	darmawan	darmawan	PROPN
ijtc-531	78	79	312	312	NUM
ijtc-531	78	80	|	|	NOUN
ijtc-531	78	81	ilomata	ilomata	PROPN
ijtc-531	78	82	international	international	ADJ
ijtc-531	78	83	journal	journal	NOUN
ijtc-531	78	84	of	of	ADP
ijtc-531	78	85	tax	tax	PROPN
ijtc-531	78	86	&	&	CCONJ
ijtc-531	78	87	accounting	accounting	PROPN
ijtc-531	78	88	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-531	78	89	source	source	NOUN
ijtc-531	78	90	:	:	PUNCT
ijtc-531	78	91	mahmudi	mahmudi	PROPN
ijtc-531	78	92	(	(	PUNCT
ijtc-531	78	93	2016	2016	NUM
ijtc-531	78	94	)	)	PUNCT
ijtc-531	78	95	method	method	NOUN
ijtc-531	78	96	this	this	DET
ijtc-531	78	97	study	study	NOUN
ijtc-531	78	98	uses	use	VERB
ijtc-531	78	99	a	a	DET
ijtc-531	78	100	qualitative	qualitative	ADJ
ijtc-531	78	101	approach	approach	NOUN
ijtc-531	78	102	with	with	ADP
ijtc-531	78	103	a	a	DET
ijtc-531	78	104	descriptive	descriptive	ADJ
ijtc-531	78	105	type	type	NOUN
ijtc-531	78	106	of	of	ADP
ijtc-531	78	107	research	research	NOUN
ijtc-531	78	108	.	.	PUNCT
ijtc-531	79	1	the	the	DET
ijtc-531	79	2	main	main	ADJ
ijtc-531	79	3	purpose	purpose	NOUN
ijtc-531	79	4	of	of	ADP
ijtc-531	79	5	using	use	VERB
ijtc-531	79	6	a	a	DET
ijtc-531	79	7	qualitative	qualitative	ADJ
ijtc-531	79	8	approach	approach	NOUN
ijtc-531	79	9	is	be	AUX
ijtc-531	79	10	to	to	PART
ijtc-531	79	11	uncover	uncover	VERB
ijtc-531	79	12	facts	fact	NOUN
ijtc-531	79	13	and	and	CCONJ
ijtc-531	79	14	phenomena	phenomenon	NOUN
ijtc-531	79	15	on	on	ADP
ijtc-531	79	16	the	the	DET
ijtc-531	79	17	effectiveness	effectiveness	NOUN
ijtc-531	79	18	of	of	ADP
ijtc-531	79	19	collecting	collect	VERB
ijtc-531	79	20	p2	p2	PROPN
ijtc-531	79	21	land	land	NOUN
ijtc-531	79	22	and	and	CCONJ
ijtc-531	79	23	building	build	VERB
ijtc-531	79	24	tax	tax	NOUN
ijtc-531	79	25	receivables	receivables	NOUN
ijtc-531	79	26	in	in	ADP
ijtc-531	79	27	order	order	NOUN
ijtc-531	79	28	to	to	PART
ijtc-531	79	29	increase	increase	VERB
ijtc-531	79	30	the	the	DET
ijtc-531	79	31	realization	realization	NOUN
ijtc-531	79	32	of	of	ADP
ijtc-531	79	33	revenue	revenue	NOUN
ijtc-531	79	34	at	at	ADP
ijtc-531	79	35	the	the	DET
ijtc-531	79	36	bekasi	bekasi	PROPN
ijtc-531	79	37	city	city	PROPN
ijtc-531	79	38	bapenda	bapenda	PROPN
ijtc-531	79	39	in	in	ADP
ijtc-531	79	40	2019	2019	NUM
ijtc-531	79	41	-	-	SYM
ijtc-531	79	42	2021	2021	NUM
ijtc-531	79	43	.	.	PUNCT
ijtc-531	80	1	the	the	DET
ijtc-531	80	2	data	data	NOUN
ijtc-531	80	3	collection	collection	NOUN
ijtc-531	80	4	techniques	technique	NOUN
ijtc-531	80	5	used	use	VERB
ijtc-531	80	6	in	in	ADP
ijtc-531	80	7	this	this	DET
ijtc-531	80	8	study	study	NOUN
ijtc-531	80	9	were	be	AUX
ijtc-531	80	10	in	in	ADP
ijtc-531	80	11	the	the	DET
ijtc-531	80	12	form	form	NOUN
ijtc-531	80	13	of	of	ADP
ijtc-531	80	14	observation	observation	NOUN
ijtc-531	80	15	,	,	PUNCT
ijtc-531	80	16	documentation	documentation	NOUN
ijtc-531	80	17	and	and	CCONJ
ijtc-531	80	18	interviews	interview	NOUN
ijtc-531	80	19	with	with	ADP
ijtc-531	80	20	several	several	ADJ
ijtc-531	80	21	informants	informant	NOUN
ijtc-531	80	22	,	,	PUNCT
ijtc-531	80	23	including	include	VERB
ijtc-531	80	24	the	the	DET
ijtc-531	80	25	head	head	NOUN
ijtc-531	80	26	of	of	ADP
ijtc-531	80	27	the	the	DET
ijtc-531	80	28	tax	tax	NOUN
ijtc-531	80	29	office	office	NOUN
ijtc-531	80	30	in	in	ADP
ijtc-531	80	31	the	the	DET
ijtc-531	80	32	sub	sub	NOUN
ijtc-531	80	33	-	-	NOUN
ijtc-531	80	34	field	field	NOUN
ijtc-531	80	35	of	of	ADP
ijtc-531	80	36	billing	billing	NOUN
ijtc-531	80	37	for	for	ADP
ijtc-531	80	38	the	the	DET
ijtc-531	80	39	bekasi	bekasi	PROPN
ijtc-531	80	40	city	city	PROPN
ijtc-531	80	41	regional	regional	PROPN
ijtc-531	80	42	revenue	revenue	NOUN
ijtc-531	80	43	agency	agency	NOUN
ijtc-531	80	44	,	,	PUNCT
ijtc-531	80	45	academic	academic	ADJ
ijtc-531	80	46	lecturers	lecturer	NOUN
ijtc-531	80	47	from	from	ADP
ijtc-531	80	48	the	the	DET
ijtc-531	80	49	stiami	stiami	NOUN
ijtc-531	80	50	institute	institute	NOUN
ijtc-531	80	51	and	and	CCONJ
ijtc-531	80	52	three	three	NUM
ijtc-531	80	53	pbb	pbb	ADJ
ijtc-531	80	54	-	-	PUNCT
ijtc-531	80	55	p2	p2	NOUN
ijtc-531	80	56	taxpayers	taxpayer	NOUN
ijtc-531	80	57	.	.	PUNCT
ijtc-531	81	1	in	in	ADP
ijtc-531	81	2	the	the	DET
ijtc-531	81	3	process	process	NOUN
ijtc-531	81	4	of	of	ADP
ijtc-531	81	5	data	datum	NOUN
ijtc-531	81	6	analysis	analysis	NOUN
ijtc-531	81	7	carried	carry	VERB
ijtc-531	81	8	out	out	ADP
ijtc-531	81	9	by	by	ADP
ijtc-531	81	10	the	the	DET
ijtc-531	81	11	author	author	NOUN
ijtc-531	81	12	in	in	ADP
ijtc-531	81	13	this	this	DET
ijtc-531	81	14	study	study	NOUN
ijtc-531	81	15	using	use	VERB
ijtc-531	81	16	the	the	DET
ijtc-531	81	17	theory	theory	NOUN
ijtc-531	81	18	of	of	ADP
ijtc-531	81	19	miles	mile	NOUN
ijtc-531	81	20	and	and	CCONJ
ijtc-531	81	21	huberman	huberman	NOUN
ijtc-531	81	22	(	(	PUNCT
ijtc-531	81	23	sugiyono	sugiyono	PROPN
ijtc-531	81	24	,	,	PUNCT
ijtc-531	81	25	2014	2014	NUM
ijtc-531	81	26	,	,	PUNCT
ijtc-531	81	27	2019	2019	NUM
ijtc-531	81	28	)	)	PUNCT
ijtc-531	81	29	namely	namely	ADV
ijtc-531	81	30	the	the	DET
ijtc-531	81	31	activity	activity	NOUN
ijtc-531	81	32	of	of	ADP
ijtc-531	81	33	analyzing	analyze	VERB
ijtc-531	81	34	qualitative	qualitative	ADJ
ijtc-531	81	35	data	datum	NOUN
ijtc-531	81	36	is	be	AUX
ijtc-531	81	37	interactive	interactive	ADJ
ijtc-531	81	38	and	and	CCONJ
ijtc-531	81	39	continuous	continuous	ADJ
ijtc-531	81	40	until	until	SCONJ
ijtc-531	81	41	it	it	PRON
ijtc-531	81	42	is	be	AUX
ijtc-531	81	43	completed	complete	VERB
ijtc-531	81	44	.	.	PUNCT
ijtc-531	82	1	the	the	DET
ijtc-531	82	2	analysis	analysis	NOUN
ijtc-531	82	3	process	process	NOUN
ijtc-531	82	4	is	be	AUX
ijtc-531	82	5	carried	carry	VERB
ijtc-531	82	6	out	out	ADP
ijtc-531	82	7	by	by	ADP
ijtc-531	82	8	researchers	researcher	NOUN
ijtc-531	82	9	,	,	PUNCT
ijtc-531	82	10	namely	namely	ADV
ijtc-531	82	11	doing	do	VERB
ijtc-531	82	12	data	data	NOUN
ijtc-531	82	13	reduction	reduction	NOUN
ijtc-531	82	14	,	,	PUNCT
ijtc-531	82	15	presenting	present	VERB
ijtc-531	82	16	data	datum	NOUN
ijtc-531	82	17	and	and	CCONJ
ijtc-531	82	18	drawing	draw	VERB
ijtc-531	82	19	conclusions	conclusion	NOUN
ijtc-531	82	20	.	.	PUNCT
ijtc-531	83	1	the	the	DET
ijtc-531	83	2	location	location	NOUN
ijtc-531	83	3	of	of	ADP
ijtc-531	83	4	the	the	DET
ijtc-531	83	5	study	study	NOUN
ijtc-531	83	6	to	to	PART
ijtc-531	83	7	determine	determine	VERB
ijtc-531	83	8	the	the	DET
ijtc-531	83	9	effectiveness	effectiveness	NOUN
ijtc-531	83	10	of	of	ADP
ijtc-531	83	11	the	the	DET
ijtc-531	83	12	collection	collection	NOUN
ijtc-531	83	13	of	of	ADP
ijtc-531	83	14	pbb	pbb	NOUN
ijtc-531	83	15	-	-	PUNCT
ijtc-531	83	16	p2	p2	NOUN
ijtc-531	83	17	receivables	receivables	NOUN
ijtc-531	83	18	in	in	ADP
ijtc-531	83	19	the	the	DET
ijtc-531	83	20	city	city	NOUN
ijtc-531	83	21	of	of	ADP
ijtc-531	83	22	bekasi	bekasi	PROPN
ijtc-531	83	23	was	be	AUX
ijtc-531	83	24	carried	carry	VERB
ijtc-531	83	25	out	out	ADP
ijtc-531	83	26	at	at	ADP
ijtc-531	83	27	the	the	DET
ijtc-531	83	28	bekasi	bekasi	PROPN
ijtc-531	83	29	city	city	PROPN
ijtc-531	83	30	regional	regional	PROPN
ijtc-531	83	31	revenue	revenue	NOUN
ijtc-531	83	32	agency	agency	NOUN
ijtc-531	83	33	,	,	PUNCT
ijtc-531	83	34	which	which	PRON
ijtc-531	83	35	is	be	AUX
ijtc-531	83	36	located	locate	VERB
ijtc-531	83	37	at	at	ADP
ijtc-531	83	38	jl	jl	PROPN
ijtc-531	83	39	.	.	PUNCT
ijtc-531	84	1	ir	ir	PROPN
ijtc-531	84	2	.	.	PUNCT
ijtc-531	85	1	h.	h.	PROPN
ijtc-531	85	2	juanda	juanda	PROPN
ijtc-531	86	1	no	no	INTJ
ijtc-531	86	2	.	.	PROPN
ijtc-531	86	3	100	100	NUM
ijtc-531	86	4	,	,	PUNCT
ijtc-531	86	5	margahayu	margahayu	NOUN
ijtc-531	86	6	,	,	PUNCT
ijtc-531	86	7	east	east	PROPN
ijtc-531	86	8	bekasi	bekasi	PROPN
ijtc-531	86	9	,	,	PUNCT
ijtc-531	86	10	bekasi	bekasi	PROPN
ijtc-531	86	11	city	city	PROPN
ijtc-531	86	12	.	.	PUNCT
ijtc-531	87	1	conceptual	conceptual	ADJ
ijtc-531	87	2	framework	framework	NOUN
ijtc-531	87	3	understanding	understand	VERB
ijtc-531	87	4	the	the	DET
ijtc-531	87	5	framework	framework	NOUN
ijtc-531	87	6	of	of	ADP
ijtc-531	87	7	thinking	thinking	NOUN
ijtc-531	87	8	according	accord	VERB
ijtc-531	87	9	to	to	ADP
ijtc-531	87	10	sapto	sapto	PROPN
ijtc-531	87	11	haryoko	haryoko	PROPN
ijtc-531	87	12	(	(	PUNCT
ijtc-531	87	13	sugiyono	sugiyono	PROPN
ijtc-531	87	14	,	,	PUNCT
ijtc-531	87	15	2019	2019	NUM
ijtc-531	87	16	)	)	PUNCT
ijtc-531	87	17	,	,	PUNCT
ijtc-531	87	18	namely	namely	ADV
ijtc-531	87	19	:	:	PUNCT
ijtc-531	87	20	“	"	PUNCT
ijtc-531	87	21	the	the	DET
ijtc-531	87	22	framework	framework	NOUN
ijtc-531	87	23	of	of	ADP
ijtc-531	87	24	thinking	thinking	NOUN
ijtc-531	87	25	is	be	AUX
ijtc-531	87	26	a	a	DET
ijtc-531	87	27	synthesis	synthesis	NOUN
ijtc-531	87	28	of	of	ADP
ijtc-531	87	29	the	the	DET
ijtc-531	87	30	relationship	relationship	NOUN
ijtc-531	87	31	between	between	ADP
ijtc-531	87	32	variables	variable	NOUN
ijtc-531	87	33	compiled	compile	VERB
ijtc-531	87	34	from	from	ADP
ijtc-531	87	35	various	various	ADJ
ijtc-531	87	36	theories	theory	NOUN
ijtc-531	87	37	that	that	PRON
ijtc-531	87	38	have	have	AUX
ijtc-531	87	39	been	be	AUX
ijtc-531	87	40	described	describe	VERB
ijtc-531	87	41	.	.	PUNCT
ijtc-531	88	1	based	base	VERB
ijtc-531	88	2	on	on	ADP
ijtc-531	88	3	the	the	DET
ijtc-531	88	4	theories	theory	NOUN
ijtc-531	88	5	that	that	PRON
ijtc-531	88	6	have	have	AUX
ijtc-531	88	7	been	be	AUX
ijtc-531	88	8	described	describe	VERB
ijtc-531	88	9	.	.	PUNCT
ijtc-531	89	1	furthermore	furthermore	ADV
ijtc-531	89	2	,	,	PUNCT
ijtc-531	89	3	it	it	PRON
ijtc-531	89	4	is	be	AUX
ijtc-531	89	5	analyzed	analyze	VERB
ijtc-531	89	6	critically	critically	ADV
ijtc-531	89	7	and	and	CCONJ
ijtc-531	89	8	systematically	systematically	ADV
ijtc-531	89	9	,	,	PUNCT
ijtc-531	89	10	so	so	SCONJ
ijtc-531	89	11	as	as	SCONJ
ijtc-531	89	12	to	to	PART
ijtc-531	89	13	produce	produce	VERB
ijtc-531	89	14	a	a	DET
ijtc-531	89	15	synthesis	synthesis	NOUN
ijtc-531	89	16	of	of	ADP
ijtc-531	89	17	the	the	DET
ijtc-531	89	18	relationship	relationship	NOUN
ijtc-531	89	19	between	between	ADP
ijtc-531	89	20	the	the	DET
ijtc-531	89	21	variables	variable	NOUN
ijtc-531	89	22	studied	study	VERB
ijtc-531	89	23	.	.	PUNCT
ijtc-531	90	1	the	the	DET
ijtc-531	90	2	synthesis	synthesis	NOUN
ijtc-531	90	3	of	of	ADP
ijtc-531	90	4	the	the	DET
ijtc-531	90	5	relationship	relationship	NOUN
ijtc-531	90	6	between	between	ADP
ijtc-531	90	7	these	these	DET
ijtc-531	90	8	variables	variable	NOUN
ijtc-531	90	9	is	be	AUX
ijtc-531	90	10	then	then	ADV
ijtc-531	90	11	used	use	VERB
ijtc-531	90	12	to	to	PART
ijtc-531	90	13	formulate	formulate	VERB
ijtc-531	90	14	hypotheses	hypothesis	NOUN
ijtc-531	90	15	.	.	PUNCT
ijtc-531	90	16	”	"	PUNCT
ijtc-531	91	1	the	the	DET
ijtc-531	91	2	conceptual	conceptual	ADJ
ijtc-531	91	3	framework	framework	NOUN
ijtc-531	91	4	created	create	VERB
ijtc-531	91	5	by	by	ADP
ijtc-531	91	6	the	the	DET
ijtc-531	91	7	author	author	NOUN
ijtc-531	91	8	describes	describe	VERB
ijtc-531	91	9	the	the	DET
ijtc-531	91	10	effectiveness	effectiveness	NOUN
ijtc-531	91	11	of	of	ADP
ijtc-531	91	12	collecting	collect	VERB
ijtc-531	91	13	rural	rural	ADJ
ijtc-531	91	14	and	and	CCONJ
ijtc-531	91	15	urban	urban	ADJ
ijtc-531	91	16	land	land	NOUN
ijtc-531	91	17	and	and	CCONJ
ijtc-531	91	18	building	build	VERB
ijtc-531	91	19	tax	tax	NOUN
ijtc-531	91	20	receivables	receivables	NOUN
ijtc-531	91	21	in	in	ADP
ijtc-531	91	22	increasing	increase	VERB
ijtc-531	91	23	the	the	DET
ijtc-531	91	24	realization	realization	NOUN
ijtc-531	91	25	of	of	ADP
ijtc-531	91	26	revenue	revenue	NOUN
ijtc-531	91	27	in	in	ADP
ijtc-531	91	28	bekasi	bekasi	PROPN
ijtc-531	91	29	city	city	PROPN
ijtc-531	91	30	.	.	PUNCT
ijtc-531	92	1	the	the	DET
ijtc-531	92	2	purpose	purpose	NOUN
ijtc-531	92	3	of	of	ADP
ijtc-531	92	4	this	this	DET
ijtc-531	92	5	research	research	NOUN
ijtc-531	92	6	is	be	AUX
ijtc-531	92	7	to	to	PART
ijtc-531	92	8	determine	determine	VERB
ijtc-531	92	9	the	the	DET
ijtc-531	92	10	effectiveness	effectiveness	NOUN
ijtc-531	92	11	of	of	ADP
ijtc-531	92	12	collecting	collect	VERB
ijtc-531	92	13	rural	rural	ADJ
ijtc-531	92	14	and	and	CCONJ
ijtc-531	92	15	urban	urban	ADJ
ijtc-531	92	16	land	land	NOUN
ijtc-531	92	17	and	and	CCONJ
ijtc-531	92	18	building	build	VERB
ijtc-531	92	19	tax	tax	NOUN
ijtc-531	92	20	receivables	receivables	NOUN
ijtc-531	92	21	in	in	ADP
ijtc-531	92	22	bekasi	bekasi	PROPN
ijtc-531	92	23	city	city	PROPN
ijtc-531	92	24	.	.	PUNCT
ijtc-531	93	1	this	this	DET
ijtc-531	93	2	research	research	NOUN
ijtc-531	93	3	was	be	AUX
ijtc-531	93	4	conducted	conduct	VERB
ijtc-531	93	5	at	at	ADP
ijtc-531	93	6	the	the	DET
ijtc-531	93	7	office	office	NOUN
ijtc-531	93	8	of	of	ADP
ijtc-531	93	9	the	the	DET
ijtc-531	93	10	regional	regional	ADJ
ijtc-531	93	11	revenue	revenue	NOUN
ijtc-531	93	12	agency	agency	NOUN
ijtc-531	93	13	of	of	ADP
ijtc-531	93	14	bekasi	bekasi	PROPN
ijtc-531	93	15	city	city	PROPN
ijtc-531	93	16	.	.	PUNCT
ijtc-531	94	1	the	the	DET
ijtc-531	94	2	results	result	NOUN
ijtc-531	94	3	of	of	ADP
ijtc-531	94	4	this	this	DET
ijtc-531	94	5	study	study	NOUN
ijtc-531	94	6	can	can	AUX
ijtc-531	94	7	show	show	VERB
ijtc-531	94	8	the	the	DET
ijtc-531	94	9	effectiveness	effectiveness	NOUN
ijtc-531	94	10	of	of	ADP
ijtc-531	94	11	the	the	DET
ijtc-531	94	12	implementation	implementation	NOUN
ijtc-531	94	13	of	of	ADP
ijtc-531	94	14	rural	rural	ADJ
ijtc-531	94	15	and	and	CCONJ
ijtc-531	94	16	urban	urban	ADJ
ijtc-531	94	17	land	land	NOUN
ijtc-531	94	18	and	and	CCONJ
ijtc-531	94	19	building	build	VERB
ijtc-531	94	20	tax	tax	NOUN
ijtc-531	94	21	collections	collection	NOUN
ijtc-531	94	22	in	in	ADP
ijtc-531	94	23	increasing	increase	VERB
ijtc-531	94	24	the	the	DET
ijtc-531	94	25	realization	realization	NOUN
ijtc-531	94	26	of	of	ADP
ijtc-531	94	27	revenue	revenue	NOUN
ijtc-531	94	28	at	at	ADP
ijtc-531	94	29	the	the	DET
ijtc-531	94	30	bekasi	bekasi	PROPN
ijtc-531	94	31	city	city	PROPN
ijtc-531	94	32	regional	regional	PROPN
ijtc-531	94	33	revenue	revenue	NOUN
ijtc-531	94	34	agency	agency	NOUN
ijtc-531	94	35	as	as	ADV
ijtc-531	94	36	well	well	ADV
ijtc-531	94	37	as	as	ADP
ijtc-531	94	38	the	the	DET
ijtc-531	94	39	obstacles	obstacle	NOUN
ijtc-531	94	40	and	and	CCONJ
ijtc-531	94	41	efforts	effort	NOUN
ijtc-531	94	42	.	.	PUNCT
ijtc-531	95	1	in	in	ADP
ijtc-531	95	2	this	this	DET
ijtc-531	95	3	study	study	NOUN
ijtc-531	95	4	,	,	PUNCT
ijtc-531	95	5	the	the	DET
ijtc-531	95	6	author	author	NOUN
ijtc-531	95	7	uses	use	VERB
ijtc-531	95	8	the	the	DET
ijtc-531	95	9	theory	theory	NOUN
ijtc-531	95	10	put	put	VERB
ijtc-531	95	11	forward	forward	ADV
ijtc-531	95	12	by	by	ADP
ijtc-531	95	13	h.	h.	PROPN
ijtc-531	95	14	emerson	emerson	PROPN
ijtc-531	95	15	(	(	PUNCT
ijtc-531	95	16	handayaningrat	handayaningrat	NOUN
ijtc-531	95	17	1999	1999	NUM
ijtc-531	95	18	)	)	PUNCT
ijtc-531	95	19	in	in	ADP
ijtc-531	95	20	general	general	ADJ
ijtc-531	95	21	,	,	PUNCT
ijtc-531	95	22	the	the	DET
ijtc-531	95	23	criteria	criterion	NOUN
ijtc-531	95	24	for	for	ADP
ijtc-531	95	25	effectiveness	effectiveness	NOUN
ijtc-531	95	26	can	can	AUX
ijtc-531	95	27	be	be	AUX
ijtc-531	95	28	classified	classify	VERB
ijtc-531	95	29	into	into	ADP
ijtc-531	95	30	2	2	NUM
ijtc-531	95	31	items	item	NOUN
ijtc-531	95	32	,	,	PUNCT
ijtc-531	95	33	namely	namely	ADV
ijtc-531	95	34	the	the	DET
ijtc-531	95	35	achievement	achievement	NOUN
ijtc-531	95	36	of	of	ADP
ijtc-531	95	37	goals	goal	NOUN
ijtc-531	95	38	and	and	CCONJ
ijtc-531	95	39	time	time	NOUN
ijtc-531	95	40	standards	standard	NOUN
ijtc-531	95	41	.	.	PUNCT
ijtc-531	96	1	the	the	DET
ijtc-531	96	2	following	follow	VERB
ijtc-531	96	3	is	be	AUX
ijtc-531	96	4	a	a	DET
ijtc-531	96	5	conceptual	conceptual	ADJ
ijtc-531	96	6	model	model	NOUN
ijtc-531	96	7	created	create	VERB
ijtc-531	96	8	by	by	ADP
ijtc-531	96	9	the	the	DET
ijtc-531	96	10	author	author	NOUN
ijtc-531	96	11	:	:	PUNCT
ijtc-531	96	12	90	90	NUM
ijtc-531	96	13	-	-	SYM
ijtc-531	96	14	100	100	NUM
ijtc-531	96	15	%	%	NOUN
ijtc-531	96	16	effective	effective	ADJ
ijtc-531	96	17	80	80	NUM
ijtc-531	96	18	-	-	SYM
ijtc-531	96	19	90	90	NUM
ijtc-531	96	20	%	%	NOUN
ijtc-531	96	21	effective	effective	ADJ
ijtc-531	96	22	enough	enough	ADV
ijtc-531	96	23	60	60	NUM
ijtc-531	96	24	-	-	SYM
ijtc-531	96	25	80	80	NUM
ijtc-531	96	26	%	%	NOUN
ijtc-531	96	27	less	less	ADV
ijtc-531	96	28	effective	effective	ADJ
ijtc-531	96	29	<	<	NOUN
ijtc-531	96	30	60	60	NUM
ijtc-531	96	31	%	%	NOUN
ijtc-531	96	32	ineffective	ineffective	ADJ
ijtc-531	96	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-531	96	34	effectiveness	effectiveness	NOUN
ijtc-531	96	35	of	of	ADP
ijtc-531	96	36	collection	collection	NOUN
ijtc-531	96	37	of	of	ADP
ijtc-531	96	38	land	land	NOUN
ijtc-531	96	39	and	and	CCONJ
ijtc-531	96	40	building	building	NOUN
ijtc-531	96	41	tax	tax	NOUN
ijtc-531	96	42	in	in	ADP
ijtc-531	96	43	the	the	DET
ijtc-531	96	44	rural	rural	ADJ
ijtc-531	96	45	and	and	CCONJ
ijtc-531	96	46	urban	urban	ADJ
ijtc-531	96	47	sector	sector	NOUN
ijtc-531	96	48	(	(	PUNCT
ijtc-531	96	49	pbb	pbb	NOUN
ijtc-531	96	50	-	-	PUNCT
ijtc-531	96	51	p2	p2	NOUN
ijtc-531	96	52	)	)	PUNCT
ijtc-531	96	53	receivables	receivables	NOUN
ijtc-531	96	54	in	in	ADP
ijtc-531	96	55	increasing	increase	VERB
ijtc-531	96	56	the	the	DET
ijtc-531	96	57	realization	realization	NOUN
ijtc-531	96	58	of	of	ADP
ijtc-531	96	59	revenue	revenue	NOUN
ijtc-531	96	60	in	in	ADP
ijtc-531	96	61	the	the	DET
ijtc-531	96	62	revenue	revenue	NOUN
ijtc-531	96	63	agency	agency	NOUN
ijtc-531	96	64	of	of	ADP
ijtc-531	96	65	bekasi	bekasi	PROPN
ijtc-531	96	66	city	city	PROPN
ijtc-531	96	67	area	area	NOUN
ijtc-531	96	68	in	in	ADP
ijtc-531	96	69	2019	2019	NUM
ijtc-531	96	70	-	-	SYM
ijtc-531	96	71	2021	2021	NUM
ijtc-531	96	72	novlyani	novlyani	NOUN
ijtc-531	96	73	and	and	CCONJ
ijtc-531	96	74	darmawan	darmawan	PROPN
ijtc-531	96	75	313	313	NUM
ijtc-531	96	76	|	|	NOUN
ijtc-531	96	77	ilomata	ilomata	PROPN
ijtc-531	96	78	international	international	ADJ
ijtc-531	96	79	journal	journal	NOUN
ijtc-531	96	80	of	of	ADP
ijtc-531	96	81	tax	tax	PROPN
ijtc-531	96	82	&	&	CCONJ
ijtc-531	96	83	accounting	accounting	PROPN
ijtc-531	96	84	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-531	96	85	figure	figure	NOUN
ijtc-531	96	86	i	i	PRON
ijtc-531	96	87	conceptual	conceptual	ADJ
ijtc-531	96	88	model	model	NOUN
ijtc-531	96	89	result	result	NOUN
ijtc-531	96	90	and	and	CCONJ
ijtc-531	96	91	discussion	discussion	NOUN
ijtc-531	96	92	in	in	ADP
ijtc-531	96	93	the	the	DET
ijtc-531	96	94	research	research	NOUN
ijtc-531	96	95	that	that	PRON
ijtc-531	96	96	has	have	AUX
ijtc-531	96	97	been	be	AUX
ijtc-531	96	98	done	do	VERB
ijtc-531	96	99	,	,	PUNCT
ijtc-531	96	100	the	the	DET
ijtc-531	96	101	researcher	researcher	NOUN
ijtc-531	96	102	uses	use	VERB
ijtc-531	96	103	research	research	NOUN
ijtc-531	96	104	instruments	instrument	NOUN
ijtc-531	96	105	in	in	ADP
ijtc-531	96	106	the	the	DET
ijtc-531	96	107	form	form	NOUN
ijtc-531	96	108	of	of	ADP
ijtc-531	96	109	interviews	interview	NOUN
ijtc-531	96	110	,	,	PUNCT
ijtc-531	96	111	observations	observation	NOUN
ijtc-531	96	112	and	and	CCONJ
ijtc-531	96	113	documentation	documentation	NOUN
ijtc-531	96	114	.	.	PUNCT
ijtc-531	97	1	the	the	DET
ijtc-531	97	2	following	follow	VERB
ijtc-531	97	3	are	be	AUX
ijtc-531	97	4	data	datum	NOUN
ijtc-531	97	5	relating	relate	VERB
ijtc-531	97	6	to	to	ADP
ijtc-531	97	7	the	the	DET
ijtc-531	97	8	main	main	ADJ
ijtc-531	97	9	problems	problem	NOUN
ijtc-531	97	10	in	in	ADP
ijtc-531	97	11	the	the	DET
ijtc-531	97	12	research	research	NOUN
ijtc-531	97	13	obtained	obtain	VERB
ijtc-531	97	14	from	from	ADP
ijtc-531	97	15	the	the	DET
ijtc-531	97	16	bekasi	bekasi	PROPN
ijtc-531	97	17	city	city	PROPN
ijtc-531	97	18	regional	regional	PROPN
ijtc-531	97	19	revenue	revenue	NOUN
ijtc-531	97	20	agency	agency	NOUN
ijtc-531	97	21	.	.	PUNCT
ijtc-531	98	1	table	table	PROPN
ijtc-531	98	2	ii	ii	PROPN
ijtc-531	98	3	target	target	NOUN
ijtc-531	98	4	and	and	CCONJ
ijtc-531	98	5	realization	realization	NOUN
ijtc-531	98	6	of	of	ADP
ijtc-531	98	7	pbb	pbb	NOUN
ijtc-531	98	8	-	-	PUNCT
ijtc-531	98	9	p2	p2	NOUN
ijtc-531	98	10	revenue	revenue	NOUN
ijtc-531	98	11	for	for	ADP
ijtc-531	98	12	bekasi	bekasi	PROPN
ijtc-531	98	13	city	city	PROPN
ijtc-531	98	14	in	in	ADP
ijtc-531	98	15	2019	2019	NUM
ijtc-531	98	16	-	-	SYM
ijtc-531	98	17	2021	2021	NUM
ijtc-531	98	18	year	year	NOUN
ijtc-531	98	19	target	target	NOUN
ijtc-531	98	20	realization	realization	NOUN
ijtc-531	98	21	percentage	percentage	NOUN
ijtc-531	98	22	2019	2019	NUM
ijtc-531	98	23	599.712.917.219	599.712.917.219	NUM
ijtc-531	98	24	481.729.062.142	481.729.062.142	NUM
ijtc-531	98	25	80,32	80,32	NUM
ijtc-531	98	26	%	%	NOUN
ijtc-531	98	27	2020	2020	NUM
ijtc-531	98	28	420.000.000.000	420.000.000.000	NUM
ijtc-531	98	29	434.325.888.805	434.325.888.805	NUM
ijtc-531	98	30	103,41	103,41	NUM
ijtc-531	98	31	%	%	NOUN
ijtc-531	98	32	2021	2021	NUM
ijtc-531	99	1	579.533.417.588	579.533.417.588	NUM
ijtc-531	99	2	448.920.284.130	448.920.284.130	NUM
ijtc-531	100	1	77,46	77,46	NUM
ijtc-531	100	2	%	%	NOUN
ijtc-531	100	3	source	source	NOUN
ijtc-531	100	4	:	:	PUNCT
ijtc-531	100	5	bapenda	bapenda	PROPN
ijtc-531	100	6	bekasi	bekasi	PROPN
ijtc-531	100	7	city	city	PROPN
ijtc-531	100	8	2022	2022	NUM
ijtc-531	100	9	based	base	VERB
ijtc-531	100	10	on	on	ADP
ijtc-531	100	11	table	table	NOUN
ijtc-531	100	12	ii	ii	NOUN
ijtc-531	100	13	above	above	ADV
ijtc-531	100	14	,	,	PUNCT
ijtc-531	100	15	it	it	PRON
ijtc-531	100	16	can	can	AUX
ijtc-531	100	17	be	be	AUX
ijtc-531	100	18	seen	see	VERB
ijtc-531	100	19	that	that	SCONJ
ijtc-531	100	20	the	the	DET
ijtc-531	100	21	realization	realization	NOUN
ijtc-531	100	22	of	of	ADP
ijtc-531	100	23	pbb	pbb	NOUN
ijtc-531	100	24	-	-	PUNCT
ijtc-531	100	25	p2	p2	NOUN
ijtc-531	100	26	revenue	revenue	NOUN
ijtc-531	100	27	in	in	ADP
ijtc-531	100	28	2017	2017	NUM
ijtc-531	100	29	to	to	ADP
ijtc-531	100	30	2021	2021	NUM
ijtc-531	100	31	has	have	AUX
ijtc-531	100	32	fluctuated	fluctuate	VERB
ijtc-531	100	33	.	.	PUNCT
ijtc-531	101	1	in	in	ADP
ijtc-531	101	2	2019	2019	NUM
ijtc-531	101	3	,	,	PUNCT
ijtc-531	101	4	the	the	DET
ijtc-531	101	5	pbb	pbb	NOUN
ijtc-531	101	6	-	-	PUNCT
ijtc-531	101	7	p2	p2	NOUN
ijtc-531	101	8	target	target	NOUN
ijtc-531	101	9	was	be	AUX
ijtc-531	101	10	set	set	VERB
ijtc-531	101	11	at	at	ADP
ijtc-531	101	12	idr	idr	PROPN
ijtc-531	101	13	599,712,917,219	599,712,917,219	NUM
ijtc-531	101	14	with	with	ADP
ijtc-531	101	15	the	the	DET
ijtc-531	101	16	realization	realization	NOUN
ijtc-531	101	17	of	of	ADP
ijtc-531	101	18	pbb	pbb	NOUN
ijtc-531	101	19	-	-	PUNCT
ijtc-531	101	20	p2	p2	NOUN
ijtc-531	101	21	amounting	amount	VERB
ijtc-531	101	22	to	to	PART
ijtc-531	101	23	idr	idr	PROPN
ijtc-531	101	24	481,729,062,142	481,729,062,142	NUM
ijtc-531	101	25	,	,	PUNCT
ijtc-531	101	26	this	this	PRON
ijtc-531	101	27	indicates	indicate	VERB
ijtc-531	101	28	the	the	DET
ijtc-531	101	29	achievement	achievement	NOUN
ijtc-531	101	30	of	of	ADP
ijtc-531	101	31	the	the	DET
ijtc-531	101	32	target	target	NOUN
ijtc-531	101	33	and	and	CCONJ
ijtc-531	101	34	the	the	DET
ijtc-531	101	35	highest	high	ADJ
ijtc-531	101	36	realization	realization	NOUN
ijtc-531	101	37	,	,	PUNCT
ijtc-531	101	38	but	but	CCONJ
ijtc-531	101	39	the	the	DET
ijtc-531	101	40	increase	increase	NOUN
ijtc-531	101	41	in	in	ADP
ijtc-531	101	42	realization	realization	NOUN
ijtc-531	101	43	is	be	AUX
ijtc-531	101	44	not	not	PART
ijtc-531	101	45	balanced	balance	VERB
ijtc-531	101	46	with	with	ADP
ijtc-531	101	47	the	the	DET
ijtc-531	101	48	achievement	achievement	NOUN
ijtc-531	101	49	of	of	ADP
ijtc-531	101	50	the	the	DET
ijtc-531	101	51	targets	target	NOUN
ijtc-531	101	52	that	that	PRON
ijtc-531	101	53	have	have	AUX
ijtc-531	101	54	been	be	AUX
ijtc-531	101	55	set	set	VERB
ijtc-531	101	56	.	.	PUNCT
ijtc-531	102	1	while	while	SCONJ
ijtc-531	102	2	in	in	ADP
ijtc-531	102	3	2020	2020	NUM
ijtc-531	102	4	there	there	PRON
ijtc-531	102	5	was	be	VERB
ijtc-531	102	6	a	a	DET
ijtc-531	102	7	significant	significant	ADJ
ijtc-531	102	8	decrease	decrease	NOUN
ijtc-531	102	9	in	in	ADP
ijtc-531	102	10	the	the	DET
ijtc-531	102	11	target	target	NOUN
ijtc-531	102	12	but	but	CCONJ
ijtc-531	102	13	the	the	DET
ijtc-531	102	14	realization	realization	NOUN
ijtc-531	102	15	had	have	AUX
ijtc-531	102	16	exceeded	exceed	VERB
ijtc-531	102	17	the	the	DET
ijtc-531	102	18	target	target	NOUN
ijtc-531	102	19	with	with	ADP
ijtc-531	102	20	a	a	DET
ijtc-531	102	21	percentage	percentage	NOUN
ijtc-531	102	22	of	of	ADP
ijtc-531	102	23	103.4	103.4	NUM
ijtc-531	102	24	%	%	NOUN
ijtc-531	102	25	and	and	CCONJ
ijtc-531	102	26	in	in	ADP
ijtc-531	102	27	2021	2021	NUM
ijtc-531	102	28	there	there	PRON
ijtc-531	102	29	was	be	VERB
ijtc-531	102	30	an	an	DET
ijtc-531	102	31	increase	increase	NOUN
ijtc-531	102	32	in	in	ADP
ijtc-531	102	33	realization	realization	NOUN
ijtc-531	102	34	from	from	ADP
ijtc-531	102	35	the	the	DET
ijtc-531	102	36	previous	previous	ADJ
ijtc-531	102	37	year	year	NOUN
ijtc-531	102	38	but	but	CCONJ
ijtc-531	102	39	the	the	DET
ijtc-531	102	40	target	target	NOUN
ijtc-531	102	41	was	be	AUX
ijtc-531	102	42	not	not	PART
ijtc-531	102	43	achieved	achieve	VERB
ijtc-531	102	44	with	with	ADP
ijtc-531	102	45	a	a	DET
ijtc-531	102	46	percentage	percentage	NOUN
ijtc-531	102	47	of	of	ADP
ijtc-531	102	48	only	only	ADV
ijtc-531	102	49	77.46	77.46	NUM
ijtc-531	102	50	%	%	NOUN
ijtc-531	102	51	.	.	PUNCT
ijtc-531	103	1	one	one	NUM
ijtc-531	103	2	of	of	ADP
ijtc-531	103	3	the	the	DET
ijtc-531	103	4	factors	factor	NOUN
ijtc-531	103	5	for	for	ADP
ijtc-531	103	6	the	the	DET
ijtc-531	103	7	low	low	ADJ
ijtc-531	103	8	realization	realization	NOUN
ijtc-531	103	9	and	and	CCONJ
ijtc-531	103	10	not	not	PART
ijtc-531	103	11	achieving	achieve	VERB
ijtc-531	103	12	the	the	DET
ijtc-531	103	13	target	target	NOUN
ijtc-531	103	14	was	be	AUX
ijtc-531	103	15	due	due	ADJ
ijtc-531	103	16	to	to	ADP
ijtc-531	103	17	the	the	DET
ijtc-531	103	18	unresolved	unresolved	ADJ
ijtc-531	103	19	pbb	pbb	NOUN
ijtc-531	103	20	-	-	PUNCT
ijtc-531	103	21	p2	p2	NOUN
ijtc-531	103	22	receivables	receivables	NOUN
ijtc-531	103	23	due	due	ADP
ijtc-531	103	24	to	to	ADP
ijtc-531	103	25	the	the	DET
ijtc-531	103	26	implementation	implementation	NOUN
ijtc-531	103	27	of	of	ADP
ijtc-531	103	28	receivable	receivable	ADJ
ijtc-531	103	29	collection	collection	NOUN
ijtc-531	103	30	that	that	PRON
ijtc-531	103	31	was	be	AUX
ijtc-531	103	32	not	not	PART
ijtc-531	103	33	optimal	optimal	ADJ
ijtc-531	103	34	.	.	PUNCT
ijtc-531	104	1	the	the	DET
ijtc-531	104	2	author	author	NOUN
ijtc-531	104	3	also	also	ADV
ijtc-531	104	4	collects	collect	VERB
ijtc-531	104	5	data	datum	NOUN
ijtc-531	104	6	from	from	ADP
ijtc-531	104	7	the	the	DET
ijtc-531	104	8	bekasi	bekasi	PROPN
ijtc-531	104	9	city	city	PROPN
ijtc-531	104	10	bapenda	bapenda	PROPN
ijtc-531	104	11	regarding	regard	VERB
ijtc-531	104	12	the	the	DET
ijtc-531	104	13	amount	amount	NOUN
ijtc-531	104	14	of	of	ADP
ijtc-531	104	15	receivables	receivables	NOUN
ijtc-531	104	16	of	of	ADP
ijtc-531	104	17	sppt	sppt	ADJ
ijtc-531	104	18	pbb	pbb	NOUN
ijtc-531	104	19	-	-	PUNCT
ijtc-531	104	20	p2	p2	NOUN
ijtc-531	104	21	in	in	ADP
ijtc-531	104	22	bekasi	bekasi	PROPN
ijtc-531	104	23	city	city	PROPN
ijtc-531	104	24	as	as	SCONJ
ijtc-531	104	25	follows	follow	VERB
ijtc-531	104	26	:	:	PUNCT
ijtc-531	104	27	effectiveness	effectiveness	NOUN
ijtc-531	104	28	of	of	ADP
ijtc-531	104	29	land	land	NOUN
ijtc-531	104	30	and	and	CCONJ
ijtc-531	104	31	building	build	VERB
ijtc-531	104	32	tax	tax	NOUN
ijtc-531	104	33	collection	collection	NOUN
ijtc-531	104	34	in	in	ADP
ijtc-531	104	35	rural	rural	ADJ
ijtc-531	104	36	urban	urban	ADJ
ijtc-531	104	37	at	at	ADP
ijtc-531	104	38	the	the	DET
ijtc-531	104	39	bekasi	bekasi	PROPN
ijtc-531	104	40	city	city	PROPN
ijtc-531	104	41	regional	regional	PROPN
ijtc-531	104	42	revenue	revenue	PROPN
ijtc-531	104	43	agency	agency	NOUN
ijtc-531	104	44	theori	theori	PROPN
ijtc-531	104	45	:	:	PUNCT
ijtc-531	104	46	harrington	harrington	PROPN
ijtc-531	104	47	emerson	emerson	PROPN
ijtc-531	104	48	goal	goal	PROPN
ijtc-531	104	49	achieved	achieve	VERB
ijtc-531	104	50	standard	standard	ADJ
ijtc-531	104	51	time	time	NOUN
ijtc-531	104	52	obstacles	obstacle	NOUN
ijtc-531	104	53	efforts	effort	NOUN
ijtc-531	104	54	to	to	PART
ijtc-531	104	55	increase	increase	VERB
ijtc-531	104	56	the	the	DET
ijtc-531	104	57	realization	realization	NOUN
ijtc-531	104	58	of	of	ADP
ijtc-531	104	59	rural	rural	ADJ
ijtc-531	104	60	urban	urban	ADJ
ijtc-531	104	61	land	land	NOUN
ijtc-531	104	62	and	and	CCONJ
ijtc-531	104	63	building	building	NOUN
ijtc-531	104	64	tax	tax	NOUN
ijtc-531	104	65	in	in	ADP
ijtc-531	104	66	bekasi	bekasi	PROPN
ijtc-531	104	67	city	city	PROPN
ijtc-531	104	68	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-531	104	69	effectiveness	effectiveness	NOUN
ijtc-531	104	70	of	of	ADP
ijtc-531	104	71	collection	collection	NOUN
ijtc-531	104	72	of	of	ADP
ijtc-531	104	73	land	land	NOUN
ijtc-531	104	74	and	and	CCONJ
ijtc-531	104	75	building	building	NOUN
ijtc-531	104	76	tax	tax	NOUN
ijtc-531	104	77	in	in	ADP
ijtc-531	104	78	the	the	DET
ijtc-531	104	79	rural	rural	ADJ
ijtc-531	104	80	and	and	CCONJ
ijtc-531	104	81	urban	urban	ADJ
ijtc-531	104	82	sector	sector	NOUN
ijtc-531	104	83	(	(	PUNCT
ijtc-531	104	84	pbb	pbb	NOUN
ijtc-531	104	85	-	-	PUNCT
ijtc-531	104	86	p2	p2	NOUN
ijtc-531	104	87	)	)	PUNCT
ijtc-531	104	88	receivables	receivables	NOUN
ijtc-531	104	89	in	in	ADP
ijtc-531	104	90	increasing	increase	VERB
ijtc-531	104	91	the	the	DET
ijtc-531	104	92	realization	realization	NOUN
ijtc-531	104	93	of	of	ADP
ijtc-531	104	94	revenue	revenue	NOUN
ijtc-531	104	95	in	in	ADP
ijtc-531	104	96	the	the	DET
ijtc-531	104	97	revenue	revenue	NOUN
ijtc-531	104	98	agency	agency	NOUN
ijtc-531	104	99	of	of	ADP
ijtc-531	104	100	bekasi	bekasi	PROPN
ijtc-531	104	101	city	city	PROPN
ijtc-531	104	102	area	area	NOUN
ijtc-531	104	103	in	in	ADP
ijtc-531	104	104	2019	2019	NUM
ijtc-531	104	105	-	-	SYM
ijtc-531	104	106	2021	2021	NUM
ijtc-531	104	107	novlyani	novlyani	NOUN
ijtc-531	104	108	and	and	CCONJ
ijtc-531	104	109	darmawan	darmawan	PROPN
ijtc-531	104	110	314	314	NUM
ijtc-531	104	111	|	|	ADV
ijtc-531	104	112	ilomata	ilomata	PROPN
ijtc-531	104	113	international	international	ADJ
ijtc-531	104	114	journal	journal	NOUN
ijtc-531	104	115	of	of	ADP
ijtc-531	104	116	tax	tax	PROPN
ijtc-531	104	117	&	&	CCONJ
ijtc-531	104	118	accounting	account	VERB
ijtc-531	104	119	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-531	104	120	table	table	NOUN
ijtc-531	104	121	iii	iii	NUM
ijtc-531	104	122	final	final	ADJ
ijtc-531	104	123	balance	balance	NOUN
ijtc-531	104	124	of	of	ADP
ijtc-531	104	125	sppt	sppt	ADJ
ijtc-531	104	126	pbb	pbb	NOUN
ijtc-531	104	127	-	-	PUNCT
ijtc-531	104	128	p2	p2	NOUN
ijtc-531	104	129	accounts	account	NOUN
ijtc-531	104	130	receivable	receivable	ADJ
ijtc-531	104	131	in	in	ADP
ijtc-531	104	132	bekasi	bekasi	PROPN
ijtc-531	104	133	city	city	NOUN
ijtc-531	104	134	for	for	ADP
ijtc-531	104	135	2019	2019	NUM
ijtc-531	104	136	-	-	SYM
ijtc-531	104	137	2021	2021	NUM
ijtc-531	104	138	tahun	tahun	PROPN
ijtc-531	104	139	sppt	sppt	PROPN
ijtc-531	104	140	jumlah	jumlah	PROPN
ijtc-531	104	141	(	(	PUNCT
ijtc-531	104	142	rp	rp	NOUN
ijtc-531	104	143	)	)	PUNCT
ijtc-531	104	144	2019	2019	NUM
ijtc-531	104	145	3.971.843	3.971.843	NUM
ijtc-531	104	146	664.220.691.917	664.220.691.917	NUM
ijtc-531	104	147	2020	2020	NUM
ijtc-531	104	148	4.000.263	4.000.263	NUM
ijtc-531	104	149	763.760.123.474	763.760.123.474	NUM
ijtc-531	104	150	2021	2021	NUM
ijtc-531	104	151	4.117.623	4.117.623	NUM
ijtc-531	104	152	885.025.118.886	885.025.118.886	NUM
ijtc-531	104	153	source	source	NOUN
ijtc-531	104	154	:	:	PUNCT
ijtc-531	104	155	bapenda	bapenda	PROPN
ijtc-531	104	156	bekasi	bekasi	PROPN
ijtc-531	104	157	city	city	PROPN
ijtc-531	104	158	2022	2022	NUM
ijtc-531	104	159	from	from	ADP
ijtc-531	104	160	the	the	DET
ijtc-531	104	161	table	table	NOUN
ijtc-531	104	162	described	describe	VERB
ijtc-531	104	163	above	above	ADV
ijtc-531	104	164	,	,	PUNCT
ijtc-531	104	165	it	it	PRON
ijtc-531	104	166	can	can	AUX
ijtc-531	104	167	be	be	AUX
ijtc-531	104	168	seen	see	VERB
ijtc-531	104	169	that	that	SCONJ
ijtc-531	104	170	the	the	DET
ijtc-531	104	171	pbb	pbb	NOUN
ijtc-531	104	172	-	-	PUNCT
ijtc-531	104	173	p2	p2	NOUN
ijtc-531	104	174	receivables	receivables	NOUN
ijtc-531	104	175	in	in	ADP
ijtc-531	104	176	bekasi	bekasi	PROPN
ijtc-531	104	177	city	city	PROPN
ijtc-531	104	178	continue	continue	VERB
ijtc-531	104	179	to	to	PART
ijtc-531	104	180	increase	increase	VERB
ijtc-531	104	181	every	every	DET
ijtc-531	104	182	year	year	NOUN
ijtc-531	104	183	.	.	PUNCT
ijtc-531	105	1	the	the	DET
ijtc-531	105	2	total	total	ADJ
ijtc-531	105	3	uncollected	uncollected	ADJ
ijtc-531	105	4	pbb	pbb	NOUN
ijtc-531	105	5	-	-	PUNCT
ijtc-531	105	6	p2	p2	NOUN
ijtc-531	105	7	receivables	receivables	NOUN
ijtc-531	105	8	until	until	ADP
ijtc-531	105	9	2021	2021	NUM
ijtc-531	105	10	reached	reach	VERB
ijtc-531	105	11	rp	rp	NOUN
ijtc-531	105	12	885,025,118,886	885,025,118,886	NUM
ijtc-531	105	13	.	.	PUNCT
ijtc-531	106	1	the	the	DET
ijtc-531	106	2	high	high	ADJ
ijtc-531	106	3	pbb	pbb	NOUN
ijtc-531	106	4	-	-	PUNCT
ijtc-531	106	5	p2	p2	NOUN
ijtc-531	106	6	receivable	receivable	NOUN
ijtc-531	106	7	caused	cause	VERB
ijtc-531	106	8	the	the	DET
ijtc-531	106	9	low	low	ADJ
ijtc-531	106	10	realization	realization	NOUN
ijtc-531	106	11	of	of	ADP
ijtc-531	106	12	pbb	pbb	NOUN
ijtc-531	106	13	-	-	PUNCT
ijtc-531	106	14	p2	p2	NOUN
ijtc-531	106	15	revenue	revenue	NOUN
ijtc-531	106	16	which	which	PRON
ijtc-531	106	17	is	be	AUX
ijtc-531	106	18	one	one	NUM
ijtc-531	106	19	of	of	ADP
ijtc-531	106	20	the	the	DET
ijtc-531	106	21	sources	source	NOUN
ijtc-531	106	22	of	of	ADP
ijtc-531	106	23	funding	funding	NOUN
ijtc-531	106	24	for	for	ADP
ijtc-531	106	25	regional	regional	ADJ
ijtc-531	106	26	development	development	NOUN
ijtc-531	106	27	financing	financing	NOUN
ijtc-531	106	28	in	in	ADP
ijtc-531	106	29	bekasi	bekasi	PROPN
ijtc-531	106	30	city	city	PROPN
ijtc-531	106	31	.	.	PUNCT
ijtc-531	107	1	this	this	PRON
ijtc-531	107	2	indicates	indicate	VERB
ijtc-531	107	3	that	that	SCONJ
ijtc-531	107	4	the	the	DET
ijtc-531	107	5	bekasi	bekasi	PROPN
ijtc-531	107	6	city	city	PROPN
ijtc-531	107	7	bapenda	bapenda	PROPN
ijtc-531	107	8	must	must	AUX
ijtc-531	107	9	try	try	VERB
ijtc-531	107	10	to	to	PART
ijtc-531	107	11	be	be	AUX
ijtc-531	107	12	more	more	ADV
ijtc-531	107	13	assertive	assertive	ADJ
ijtc-531	107	14	in	in	ADP
ijtc-531	107	15	collecting	collect	VERB
ijtc-531	107	16	the	the	DET
ijtc-531	107	17	pbb	pbb	NOUN
ijtc-531	107	18	-	-	PUNCT
ijtc-531	107	19	p2	p2	NOUN
ijtc-531	107	20	receivables	receivables	NOUN
ijtc-531	107	21	.	.	PUNCT
ijtc-531	108	1	the	the	DET
ijtc-531	108	2	pbb	pbb	NOUN
ijtc-531	108	3	-	-	PUNCT
ijtc-531	108	4	p2	p2	NOUN
ijtc-531	108	5	arrears	arrear	NOUN
ijtc-531	108	6	in	in	ADP
ijtc-531	108	7	bekasi	bekasi	PROPN
ijtc-531	108	8	city	city	PROPN
ijtc-531	108	9	have	have	AUX
ijtc-531	108	10	been	be	AUX
ijtc-531	108	11	going	go	VERB
ijtc-531	108	12	on	on	ADP
ijtc-531	108	13	for	for	ADP
ijtc-531	108	14	years	year	NOUN
ijtc-531	108	15	so	so	SCONJ
ijtc-531	108	16	that	that	SCONJ
ijtc-531	108	17	they	they	PRON
ijtc-531	108	18	accumulate	accumulate	VERB
ijtc-531	108	19	and	and	CCONJ
ijtc-531	108	20	are	be	AUX
ijtc-531	108	21	increasingly	increasingly	ADV
ijtc-531	108	22	difficult	difficult	ADJ
ijtc-531	108	23	to	to	PART
ijtc-531	108	24	collect	collect	VERB
ijtc-531	108	25	.	.	PUNCT
ijtc-531	109	1	so	so	ADV
ijtc-531	109	2	,	,	PUNCT
ijtc-531	109	3	if	if	SCONJ
ijtc-531	109	4	the	the	DET
ijtc-531	109	5	data	datum	NOUN
ijtc-531	109	6	on	on	ADP
ijtc-531	109	7	the	the	DET
ijtc-531	109	8	realization	realization	NOUN
ijtc-531	109	9	of	of	ADP
ijtc-531	109	10	pbb	pbb	NOUN
ijtc-531	109	11	-	-	PUNCT
ijtc-531	109	12	p2	p2	NOUN
ijtc-531	109	13	revenues	revenue	NOUN
ijtc-531	109	14	for	for	ADP
ijtc-531	109	15	2019	2019	NUM
ijtc-531	109	16	-	-	SYM
ijtc-531	109	17	2021	2021	NUM
ijtc-531	109	18	is	be	AUX
ijtc-531	109	19	juxtaposed	juxtapose	VERB
ijtc-531	109	20	with	with	ADP
ijtc-531	109	21	data	datum	NOUN
ijtc-531	109	22	on	on	ADP
ijtc-531	109	23	the	the	DET
ijtc-531	109	24	amount	amount	NOUN
ijtc-531	109	25	of	of	ADP
ijtc-531	109	26	pbb	pbb	NOUN
ijtc-531	109	27	-	-	PUNCT
ijtc-531	109	28	p2	p2	NOUN
ijtc-531	109	29	receivables	receivables	NOUN
ijtc-531	109	30	.	.	PUNCT
ijtc-531	110	1	thus	thus	ADV
ijtc-531	110	2	it	it	PRON
ijtc-531	110	3	can	can	AUX
ijtc-531	110	4	be	be	AUX
ijtc-531	110	5	concluded	conclude	VERB
ijtc-531	110	6	based	base	VERB
ijtc-531	110	7	on	on	ADP
ijtc-531	110	8	the	the	DET
ijtc-531	110	9	effectiveness	effectiveness	NOUN
ijtc-531	110	10	value	value	NOUN
ijtc-531	110	11	table	table	NOUN
ijtc-531	110	12	,	,	PUNCT
ijtc-531	110	13	pbb	pbb	NOUN
ijtc-531	110	14	-	-	PUNCT
ijtc-531	110	15	p2	p2	NOUN
ijtc-531	110	16	collection	collection	NOUN
ijtc-531	110	17	activities	activity	NOUN
ijtc-531	110	18	in	in	ADP
ijtc-531	110	19	bekasi	bekasi	PROPN
ijtc-531	110	20	city	city	NOUN
ijtc-531	110	21	are	be	AUX
ijtc-531	110	22	less	less	ADV
ijtc-531	110	23	effective	effective	ADJ
ijtc-531	110	24	because	because	SCONJ
ijtc-531	110	25	an	an	DET
ijtc-531	110	26	organization	organization	NOUN
ijtc-531	110	27	can	can	AUX
ijtc-531	110	28	be	be	AUX
ijtc-531	110	29	said	say	VERB
ijtc-531	110	30	to	to	PART
ijtc-531	110	31	be	be	AUX
ijtc-531	110	32	effective	effective	ADJ
ijtc-531	110	33	if	if	SCONJ
ijtc-531	110	34	it	it	PRON
ijtc-531	110	35	can	can	AUX
ijtc-531	110	36	achieve	achieve	VERB
ijtc-531	110	37	what	what	PRON
ijtc-531	110	38	has	have	AUX
ijtc-531	110	39	been	be	AUX
ijtc-531	110	40	expected	expect	VERB
ijtc-531	110	41	while	while	SCONJ
ijtc-531	110	42	pbb	pbb	NOUN
ijtc-531	110	43	-	-	PUNCT
ijtc-531	110	44	p2	p2	NOUN
ijtc-531	110	45	receipts	receipt	NOUN
ijtc-531	110	46	in	in	ADP
ijtc-531	110	47	bekasi	bekasi	PROPN
ijtc-531	110	48	city	city	NOUN
ijtc-531	110	49	in	in	ADP
ijtc-531	110	50	2019	2019	NUM
ijtc-531	110	51	and	and	CCONJ
ijtc-531	110	52	2021	2021	NUM
ijtc-531	110	53	do	do	AUX
ijtc-531	110	54	not	not	PART
ijtc-531	110	55	reach	reach	VERB
ijtc-531	110	56	the	the	DET
ijtc-531	110	57	target	target	NOUN
ijtc-531	110	58	with	with	ADP
ijtc-531	110	59	the	the	DET
ijtc-531	110	60	percentage	percentage	NOUN
ijtc-531	110	61	in	in	ADP
ijtc-531	110	62	2021	2021	NUM
ijtc-531	110	63	is	be	AUX
ijtc-531	110	64	77.46	77.46	NUM
ijtc-531	110	65	%	%	NOUN
ijtc-531	110	66	.	.	PUNCT
ijtc-531	111	1	one	one	NUM
ijtc-531	111	2	of	of	ADP
ijtc-531	111	3	the	the	DET
ijtc-531	111	4	causes	cause	NOUN
ijtc-531	111	5	of	of	ADP
ijtc-531	111	6	the	the	DET
ijtc-531	111	7	ineffectiveness	ineffectiveness	NOUN
ijtc-531	111	8	of	of	ADP
ijtc-531	111	9	collection	collection	NOUN
ijtc-531	111	10	is	be	AUX
ijtc-531	111	11	due	due	ADJ
ijtc-531	111	12	to	to	ADP
ijtc-531	111	13	the	the	DET
ijtc-531	111	14	high	high	ADJ
ijtc-531	111	15	amount	amount	NOUN
ijtc-531	111	16	of	of	ADP
ijtc-531	111	17	pbb	pbb	NOUN
ijtc-531	111	18	-	-	PUNCT
ijtc-531	111	19	p2	p2	NOUN
ijtc-531	111	20	receivables	receivables	NOUN
ijtc-531	111	21	which	which	PRON
ijtc-531	111	22	has	have	AUX
ijtc-531	111	23	continued	continue	VERB
ijtc-531	111	24	to	to	PART
ijtc-531	111	25	increase	increase	VERB
ijtc-531	111	26	in	in	ADP
ijtc-531	111	27	the	the	DET
ijtc-531	111	28	last	last	ADJ
ijtc-531	111	29	three	three	NUM
ijtc-531	111	30	years	year	NOUN
ijtc-531	111	31	.	.	PUNCT
ijtc-531	112	1	as	as	SCONJ
ijtc-531	112	2	stated	state	VERB
ijtc-531	112	3	above	above	ADP
ijtc-531	112	4	that	that	PRON
ijtc-531	112	5	in	in	ADP
ijtc-531	112	6	analyzing	analyze	VERB
ijtc-531	112	7	the	the	DET
ijtc-531	112	8	problem	problem	NOUN
ijtc-531	112	9	in	in	ADP
ijtc-531	112	10	this	this	DET
ijtc-531	112	11	study	study	NOUN
ijtc-531	112	12	refers	refer	VERB
ijtc-531	112	13	to	to	ADP
ijtc-531	112	14	the	the	DET
ijtc-531	112	15	theory	theory	NOUN
ijtc-531	112	16	of	of	ADP
ijtc-531	112	17	effectiveness	effectiveness	NOUN
ijtc-531	112	18	from	from	ADP
ijtc-531	112	19	h.	h.	PROPN
ijtc-531	112	20	emerson	emerson	PROPN
ijtc-531	112	21	quoted	quote	VERB
ijtc-531	112	22	by	by	ADP
ijtc-531	112	23	handayaningrat	handayaningrat	NOUN
ijtc-531	112	24	in	in	ADP
ijtc-531	112	25	his	his	PRON
ijtc-531	112	26	book	book	NOUN
ijtc-531	112	27	entitled	entitle	VERB
ijtc-531	112	28	introduction	introduction	NOUN
ijtc-531	112	29	to	to	ADP
ijtc-531	112	30	administration	administration	NOUN
ijtc-531	112	31	and	and	CCONJ
ijtc-531	112	32	management	management	NOUN
ijtc-531	112	33	science	science	NOUN
ijtc-531	112	34	(	(	PUNCT
ijtc-531	112	35	1999	1999	NUM
ijtc-531	112	36	)	)	PUNCT
ijtc-531	112	37	,	,	PUNCT
ijtc-531	112	38	according	accord	VERB
ijtc-531	112	39	to	to	ADP
ijtc-531	112	40	h.	h.	PROPN
ijtc-531	112	41	emerson	emerson	PROPN
ijtc-531	112	42	there	there	PRON
ijtc-531	112	43	are	be	VERB
ijtc-531	112	44	2	2	NUM
ijtc-531	112	45	dimensions	dimension	NOUN
ijtc-531	112	46	in	in	ADP
ijtc-531	112	47	measuring	measure	VERB
ijtc-531	112	48	effectiveness	effectiveness	NOUN
ijtc-531	112	49	,	,	PUNCT
ijtc-531	112	50	namely	namely	ADV
ijtc-531	112	51	the	the	DET
ijtc-531	112	52	achievement	achievement	NOUN
ijtc-531	112	53	of	of	ADP
ijtc-531	112	54	goals	goal	NOUN
ijtc-531	112	55	.	.	PUNCT
ijtc-531	113	1	and	and	CCONJ
ijtc-531	113	2	standard	standard	ADJ
ijtc-531	113	3	time	time	NOUN
ijtc-531	113	4	.	.	PUNCT
ijtc-531	114	1	in	in	ADP
ijtc-531	114	2	addition	addition	NOUN
ijtc-531	114	3	,	,	PUNCT
ijtc-531	114	4	it	it	PRON
ijtc-531	114	5	will	will	AUX
ijtc-531	114	6	also	also	ADV
ijtc-531	114	7	analyze	analyze	VERB
ijtc-531	114	8	the	the	DET
ijtc-531	114	9	obstacles	obstacle	NOUN
ijtc-531	114	10	faced	face	VERB
ijtc-531	114	11	by	by	ADP
ijtc-531	114	12	the	the	DET
ijtc-531	114	13	pbb	pbb	NOUN
ijtc-531	114	14	-	-	PUNCT
ijtc-531	114	15	p2	p2	NOUN
ijtc-531	114	16	billing	billing	NOUN
ijtc-531	114	17	officer	officer	NOUN
ijtc-531	114	18	in	in	ADP
ijtc-531	114	19	carrying	carry	VERB
ijtc-531	114	20	out	out	ADP
ijtc-531	114	21	their	their	PRON
ijtc-531	114	22	duties	duty	NOUN
ijtc-531	114	23	and	and	CCONJ
ijtc-531	114	24	what	what	DET
ijtc-531	114	25	efforts	effort	NOUN
ijtc-531	114	26	must	must	AUX
ijtc-531	114	27	be	be	AUX
ijtc-531	114	28	made	make	VERB
ijtc-531	114	29	to	to	PART
ijtc-531	114	30	deal	deal	VERB
ijtc-531	114	31	with	with	ADP
ijtc-531	114	32	these	these	DET
ijtc-531	114	33	obstacles	obstacle	NOUN
ijtc-531	114	34	.	.	PUNCT
ijtc-531	115	1	the	the	DET
ijtc-531	115	2	analysis	analysis	NOUN
ijtc-531	115	3	was	be	AUX
ijtc-531	115	4	carried	carry	VERB
ijtc-531	115	5	out	out	ADP
ijtc-531	115	6	based	base	VERB
ijtc-531	115	7	on	on	ADP
ijtc-531	115	8	the	the	DET
ijtc-531	115	9	results	result	NOUN
ijtc-531	115	10	of	of	ADP
ijtc-531	115	11	observations	observation	NOUN
ijtc-531	115	12	in	in	ADP
ijtc-531	115	13	the	the	DET
ijtc-531	115	14	field	field	NOUN
ijtc-531	115	15	,	,	PUNCT
ijtc-531	115	16	conducted	conduct	VERB
ijtc-531	115	17	interviews	interview	NOUN
ijtc-531	115	18	with	with	ADP
ijtc-531	115	19	informants	informant	NOUN
ijtc-531	115	20	consisting	consist	VERB
ijtc-531	115	21	of	of	ADP
ijtc-531	115	22	regulators	regulator	NOUN
ijtc-531	115	23	,	,	PUNCT
ijtc-531	115	24	academics	academic	NOUN
ijtc-531	115	25	and	and	CCONJ
ijtc-531	115	26	taxpayers	taxpayer	NOUN
ijtc-531	115	27	as	as	ADV
ijtc-531	115	28	well	well	ADV
ijtc-531	115	29	as	as	ADP
ijtc-531	115	30	activities	activity	NOUN
ijtc-531	115	31	to	to	PART
ijtc-531	115	32	document	document	VERB
ijtc-531	115	33	the	the	DET
ijtc-531	115	34	data	datum	NOUN
ijtc-531	115	35	needed	need	VERB
ijtc-531	115	36	to	to	PART
ijtc-531	115	37	carry	carry	VERB
ijtc-531	115	38	out	out	ADP
ijtc-531	115	39	this	this	DET
ijtc-531	115	40	analysis	analysis	NOUN
ijtc-531	115	41	.	.	PUNCT
ijtc-531	116	1	the	the	DET
ijtc-531	116	2	following	follow	VERB
ijtc-531	116	3	discussion	discussion	NOUN
ijtc-531	116	4	is	be	AUX
ijtc-531	116	5	carried	carry	VERB
ijtc-531	116	6	out	out	ADP
ijtc-531	116	7	by	by	ADP
ijtc-531	116	8	the	the	DET
ijtc-531	116	9	author	author	NOUN
ijtc-531	116	10	in	in	ADP
ijtc-531	116	11	accordance	accordance	NOUN
ijtc-531	116	12	with	with	ADP
ijtc-531	116	13	the	the	DET
ijtc-531	116	14	approach	approach	NOUN
ijtc-531	116	15	and	and	CCONJ
ijtc-531	116	16	reference	reference	NOUN
ijtc-531	116	17	to	to	ADP
ijtc-531	116	18	the	the	DET
ijtc-531	116	19	theory	theory	NOUN
ijtc-531	116	20	as	as	SCONJ
ijtc-531	116	21	follows	follow	VERB
ijtc-531	116	22	:	:	PUNCT
ijtc-531	116	23	1	1	X
ijtc-531	116	24	.	.	X
ijtc-531	116	25	effectiveness	effectiveness	NOUN
ijtc-531	116	26	of	of	ADP
ijtc-531	116	27	collection	collection	NOUN
ijtc-531	116	28	of	of	ADP
ijtc-531	116	29	land	land	NOUN
ijtc-531	116	30	and	and	CCONJ
ijtc-531	116	31	building	build	VERB
ijtc-531	116	32	tax	tax	NOUN
ijtc-531	116	33	receivables	receivables	NOUN
ijtc-531	116	34	p2	p2	NOUN
ijtc-531	116	35	in	in	ADP
ijtc-531	116	36	increasing	increase	VERB
ijtc-531	116	37	the	the	DET
ijtc-531	116	38	realization	realization	NOUN
ijtc-531	116	39	of	of	ADP
ijtc-531	116	40	revenue	revenue	NOUN
ijtc-531	116	41	in	in	ADP
ijtc-531	116	42	the	the	DET
ijtc-531	116	43	revenue	revenue	NOUN
ijtc-531	116	44	agency	agency	NOUN
ijtc-531	116	45	of	of	ADP
ijtc-531	116	46	bekasi	bekasi	PROPN
ijtc-531	116	47	city	city	PROPN
ijtc-531	116	48	area	area	NOUN
ijtc-531	116	49	in	in	ADP
ijtc-531	116	50	2019	2019	NUM
ijtc-531	116	51	-	-	SYM
ijtc-531	116	52	2021	2021	NUM
ijtc-531	116	53	.	.	PUNCT
ijtc-531	117	1	bekasi	bekasi	PROPN
ijtc-531	117	2	city	city	PROPN
ijtc-531	117	3	regional	regional	ADJ
ijtc-531	117	4	regulation	regulation	NOUN
ijtc-531	117	5	number	number	NOUN
ijtc-531	117	6	10	10	NUM
ijtc-531	117	7	of	of	ADP
ijtc-531	117	8	2019	2019	NUM
ijtc-531	117	9	concerning	concern	VERB
ijtc-531	117	10	regional	regional	ADJ
ijtc-531	117	11	taxes	taxis	NOUN
ijtc-531	117	12	which	which	PRON
ijtc-531	117	13	is	be	AUX
ijtc-531	117	14	the	the	DET
ijtc-531	117	15	legal	legal	ADJ
ijtc-531	117	16	basis	basis	NOUN
ijtc-531	117	17	applied	apply	VERB
ijtc-531	117	18	in	in	ADP
ijtc-531	117	19	the	the	DET
ijtc-531	117	20	city	city	NOUN
ijtc-531	117	21	of	of	ADP
ijtc-531	117	22	bekasi	bekasi	PROPN
ijtc-531	117	23	.	.	PUNCT
ijtc-531	118	1	this	this	DET
ijtc-531	118	2	regulation	regulation	NOUN
ijtc-531	118	3	is	be	AUX
ijtc-531	118	4	applied	apply	VERB
ijtc-531	118	5	to	to	ADP
ijtc-531	118	6	the	the	DET
ijtc-531	118	7	imposition	imposition	NOUN
ijtc-531	118	8	of	of	ADP
ijtc-531	118	9	local	local	ADJ
ijtc-531	118	10	taxes	taxis	NOUN
ijtc-531	118	11	and	and	CCONJ
ijtc-531	118	12	services	service	NOUN
ijtc-531	118	13	provided	provide	VERB
ijtc-531	118	14	by	by	ADP
ijtc-531	118	15	the	the	DET
ijtc-531	118	16	government	government	NOUN
ijtc-531	118	17	,	,	PUNCT
ijtc-531	118	18	including	include	VERB
ijtc-531	118	19	collection	collection	NOUN
ijtc-531	118	20	.	.	PUNCT
ijtc-531	119	1	billing	billing	NOUN
ijtc-531	119	2	is	be	AUX
ijtc-531	119	3	a	a	DET
ijtc-531	119	4	series	series	NOUN
ijtc-531	119	5	of	of	ADP
ijtc-531	119	6	actions	action	NOUN
ijtc-531	119	7	so	so	SCONJ
ijtc-531	119	8	that	that	SCONJ
ijtc-531	119	9	taxpayers	taxpayer	NOUN
ijtc-531	119	10	pay	pay	VERB
ijtc-531	119	11	off	off	ADP
ijtc-531	119	12	their	their	PRON
ijtc-531	119	13	tax	tax	NOUN
ijtc-531	119	14	debts	debt	NOUN
ijtc-531	119	15	by	by	ADP
ijtc-531	119	16	giving	give	VERB
ijtc-531	119	17	warnings	warning	NOUN
ijtc-531	119	18	,	,	PUNCT
ijtc-531	119	19	warnings	warning	NOUN
ijtc-531	119	20	,	,	PUNCT
ijtc-531	119	21	carrying	carry	VERB
ijtc-531	119	22	out	out	ADP
ijtc-531	119	23	instant	instant	ADJ
ijtc-531	119	24	and	and	CCONJ
ijtc-531	119	25	simultaneous	simultaneous	ADJ
ijtc-531	119	26	collections	collection	NOUN
ijtc-531	119	27	and	and	CCONJ
ijtc-531	119	28	notifying	notify	VERB
ijtc-531	119	29	forced	force	VERB
ijtc-531	119	30	letters	letter	NOUN
ijtc-531	119	31	.	.	PUNCT
ijtc-531	120	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-531	120	2	effectiveness	effectiveness	NOUN
ijtc-531	120	3	of	of	ADP
ijtc-531	120	4	collection	collection	NOUN
ijtc-531	120	5	of	of	ADP
ijtc-531	120	6	land	land	NOUN
ijtc-531	120	7	and	and	CCONJ
ijtc-531	120	8	building	building	NOUN
ijtc-531	120	9	tax	tax	NOUN
ijtc-531	120	10	in	in	ADP
ijtc-531	120	11	the	the	DET
ijtc-531	120	12	rural	rural	ADJ
ijtc-531	120	13	and	and	CCONJ
ijtc-531	120	14	urban	urban	ADJ
ijtc-531	120	15	sector	sector	NOUN
ijtc-531	120	16	(	(	PUNCT
ijtc-531	120	17	pbb	pbb	NOUN
ijtc-531	120	18	-	-	PUNCT
ijtc-531	120	19	p2	p2	NOUN
ijtc-531	120	20	)	)	PUNCT
ijtc-531	120	21	receivables	receivables	NOUN
ijtc-531	120	22	in	in	ADP
ijtc-531	120	23	increasing	increase	VERB
ijtc-531	120	24	the	the	DET
ijtc-531	120	25	realization	realization	NOUN
ijtc-531	120	26	of	of	ADP
ijtc-531	120	27	revenue	revenue	NOUN
ijtc-531	120	28	in	in	ADP
ijtc-531	120	29	the	the	DET
ijtc-531	120	30	revenue	revenue	NOUN
ijtc-531	120	31	agency	agency	NOUN
ijtc-531	120	32	of	of	ADP
ijtc-531	120	33	bekasi	bekasi	PROPN
ijtc-531	120	34	city	city	PROPN
ijtc-531	120	35	area	area	NOUN
ijtc-531	120	36	in	in	ADP
ijtc-531	120	37	2019	2019	NUM
ijtc-531	120	38	-	-	SYM
ijtc-531	120	39	2021	2021	NUM
ijtc-531	120	40	novlyani	novlyani	NOUN
ijtc-531	120	41	and	and	CCONJ
ijtc-531	120	42	darmawan	darmawan	PROPN
ijtc-531	120	43	315	315	NUM
ijtc-531	120	44	|	|	ADV
ijtc-531	120	45	ilomata	ilomata	PROPN
ijtc-531	120	46	international	international	ADJ
ijtc-531	120	47	journal	journal	NOUN
ijtc-531	120	48	of	of	ADP
ijtc-531	120	49	tax	tax	PROPN
ijtc-531	120	50	&	&	CCONJ
ijtc-531	120	51	accounting	accounting	PROPN
ijtc-531	120	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-531	120	53	pbb	pbb	NOUN
ijtc-531	120	54	-	-	PUNCT
ijtc-531	120	55	p2	p2	NOUN
ijtc-531	120	56	receivables	receivables	NOUN
ijtc-531	120	57	occur	occur	VERB
ijtc-531	120	58	when	when	SCONJ
ijtc-531	120	59	the	the	DET
ijtc-531	120	60	right	right	NOUN
ijtc-531	120	61	of	of	ADP
ijtc-531	120	62	the	the	DET
ijtc-531	120	63	state	state	NOUN
ijtc-531	120	64	/	/	SYM
ijtc-531	120	65	region	region	NOUN
ijtc-531	120	66	to	to	PART
ijtc-531	120	67	collect	collect	VERB
ijtc-531	120	68	arises	arise	NOUN
ijtc-531	120	69	.	.	PUNCT
ijtc-531	121	1	the	the	DET
ijtc-531	121	2	amount	amount	NOUN
ijtc-531	121	3	of	of	ADP
ijtc-531	121	4	pbb	pbb	NOUN
ijtc-531	121	5	-	-	PUNCT
ijtc-531	121	6	p2	p2	NOUN
ijtc-531	121	7	receivables	receivables	NOUN
ijtc-531	121	8	consists	consist	VERB
ijtc-531	121	9	of	of	ADP
ijtc-531	121	10	principal	principal	ADJ
ijtc-531	121	11	and/or	and/or	CCONJ
ijtc-531	121	12	administrative	administrative	ADJ
ijtc-531	121	13	sanctions	sanction	NOUN
ijtc-531	121	14	contained	contain	VERB
ijtc-531	121	15	in	in	ADP
ijtc-531	121	16	the	the	DET
ijtc-531	121	17	sppt	sppt	NOUN
ijtc-531	121	18	/	/	SYM
ijtc-531	121	19	skp	skp	PROPN
ijtc-531	121	20	/	/	SYM
ijtc-531	121	21	stp	stp	PROPN
ijtc-531	121	22	.	.	PUNCT
ijtc-531	121	23	pbb	pbb	NOUN
ijtc-531	121	24	-	-	PUNCT
ijtc-531	121	25	p2	p2	NOUN
ijtc-531	121	26	receivables	receivables	NOUN
ijtc-531	121	27	will	will	AUX
ijtc-531	121	28	continue	continue	VERB
ijtc-531	121	29	to	to	PART
ijtc-531	121	30	be	be	AUX
ijtc-531	121	31	recorded	record	VERB
ijtc-531	121	32	in	in	ADP
ijtc-531	121	33	the	the	DET
ijtc-531	121	34	financial	financial	ADJ
ijtc-531	121	35	statements	statement	NOUN
ijtc-531	121	36	if	if	SCONJ
ijtc-531	121	37	in	in	ADP
ijtc-531	121	38	the	the	DET
ijtc-531	121	39	following	follow	VERB
ijtc-531	121	40	years	year	NOUN
ijtc-531	121	41	the	the	DET
ijtc-531	121	42	taxpayer	taxpayer	NOUN
ijtc-531	121	43	has	have	AUX
ijtc-531	121	44	not	not	PART
ijtc-531	121	45	paid	pay	VERB
ijtc-531	121	46	/	/	PUNCT
ijtc-531	121	47	paid	pay	VERB
ijtc-531	121	48	more	more	ADJ
ijtc-531	121	49	than	than	ADP
ijtc-531	121	50	the	the	DET
ijtc-531	121	51	due	due	ADJ
ijtc-531	121	52	date	date	NOUN
ijtc-531	121	53	.	.	PUNCT
ijtc-531	122	1	the	the	DET
ijtc-531	122	2	expiry	expiry	NOUN
ijtc-531	122	3	period	period	NOUN
ijtc-531	122	4	of	of	ADP
ijtc-531	122	5	these	these	DET
ijtc-531	122	6	receivables	receivables	NOUN
ijtc-531	122	7	is	be	AUX
ijtc-531	122	8	up	up	ADP
ijtc-531	122	9	to	to	PART
ijtc-531	122	10	5	5	NUM
ijtc-531	122	11	years	year	NOUN
ijtc-531	122	12	,	,	PUNCT
ijtc-531	122	13	resulting	result	VERB
ijtc-531	122	14	in	in	ADP
ijtc-531	122	15	a	a	DET
ijtc-531	122	16	high	high	ADJ
ijtc-531	122	17	number	number	NOUN
ijtc-531	122	18	of	of	ADP
ijtc-531	122	19	receivables	receivables	NOUN
ijtc-531	122	20	and	and	CCONJ
ijtc-531	122	21	a	a	DET
ijtc-531	122	22	fairly	fairly	ADV
ijtc-531	122	23	heavy	heavy	ADJ
ijtc-531	122	24	burden	burden	NOUN
ijtc-531	122	25	for	for	ADP
ijtc-531	122	26	the	the	DET
ijtc-531	122	27	bekasi	bekasi	PROPN
ijtc-531	122	28	city	city	PROPN
ijtc-531	122	29	bapenda	bapenda	PROPN
ijtc-531	122	30	..	..	PUNCT
ijtc-531	122	31	a.	a.	NOUN
ijtc-531	122	32	goal	goal	NOUN
ijtc-531	122	33	achieved	achieve	VERB
ijtc-531	122	34	the	the	DET
ijtc-531	122	35	purpose	purpose	NOUN
ijtc-531	122	36	of	of	ADP
ijtc-531	122	37	this	this	DET
ijtc-531	122	38	collection	collection	NOUN
ijtc-531	122	39	is	be	AUX
ijtc-531	122	40	to	to	PART
ijtc-531	122	41	make	make	VERB
ijtc-531	122	42	taxpayers	taxpayer	NOUN
ijtc-531	122	43	pay	pay	VERB
ijtc-531	122	44	their	their	PRON
ijtc-531	122	45	land	land	NOUN
ijtc-531	122	46	and	and	CCONJ
ijtc-531	122	47	building	build	VERB
ijtc-531	122	48	tax	tax	NOUN
ijtc-531	122	49	debts	debt	NOUN
ijtc-531	122	50	,	,	PUNCT
ijtc-531	122	51	the	the	DET
ijtc-531	122	52	target	target	NOUN
ijtc-531	122	53	is	be	AUX
ijtc-531	122	54	taxpayers	taxpayer	NOUN
ijtc-531	122	55	who	who	PRON
ijtc-531	122	56	have	have	VERB
ijtc-531	122	57	pbb	pbb	NOUN
ijtc-531	122	58	-	-	PUNCT
ijtc-531	122	59	p2	p2	NOUN
ijtc-531	122	60	arrears	arrear	NOUN
ijtc-531	122	61	or	or	CCONJ
ijtc-531	122	62	do	do	AUX
ijtc-531	122	63	not	not	PART
ijtc-531	122	64	pay	pay	VERB
ijtc-531	122	65	off	off	ADP
ijtc-531	122	66	their	their	PRON
ijtc-531	122	67	tax	tax	NOUN
ijtc-531	122	68	debts	debt	NOUN
ijtc-531	122	69	until	until	ADP
ijtc-531	122	70	maturity	maturity	NOUN
ijtc-531	122	71	in	in	ADP
ijtc-531	122	72	the	the	DET
ijtc-531	122	73	last	last	ADJ
ijtc-531	122	74	5	5	NUM
ijtc-531	122	75	years	year	NOUN
ijtc-531	122	76	.	.	PUNCT
ijtc-531	123	1	so	so	ADV
ijtc-531	123	2	the	the	DET
ijtc-531	123	3	strategies	strategy	NOUN
ijtc-531	123	4	that	that	PRON
ijtc-531	123	5	can	can	AUX
ijtc-531	123	6	be	be	AUX
ijtc-531	123	7	carried	carry	VERB
ijtc-531	123	8	out	out	ADP
ijtc-531	123	9	include	include	VERB
ijtc-531	123	10	carrying	carry	VERB
ijtc-531	123	11	out	out	ADP
ijtc-531	123	12	side	side	NOUN
ijtc-531	123	13	operations	operation	NOUN
ijtc-531	123	14	(	(	PUNCT
ijtc-531	123	15	opsir	opsir	PROPN
ijtc-531	123	16	)	)	PUNCT
ijtc-531	123	17	and	and	CCONJ
ijtc-531	123	18	socialization	socialization	NOUN
ijtc-531	123	19	as	as	ADV
ijtc-531	123	20	well	well	ADV
ijtc-531	123	21	as	as	ADP
ijtc-531	123	22	providing	provide	VERB
ijtc-531	123	23	rewards	reward	NOUN
ijtc-531	123	24	and	and	CCONJ
ijtc-531	123	25	punishments	punishment	NOUN
ijtc-531	123	26	for	for	ADP
ijtc-531	123	27	officers	officer	NOUN
ijtc-531	123	28	and	and	CCONJ
ijtc-531	123	29	taxpayers	taxpayer	NOUN
ijtc-531	123	30	.	.	PUNCT
ijtc-531	124	1	has	have	VERB
ijtc-531	124	2	a	a	DET
ijtc-531	124	3	tracking	tracking	NOUN
ijtc-531	124	4	system	system	NOUN
ijtc-531	124	5	to	to	PART
ijtc-531	124	6	help	help	VERB
ijtc-531	124	7	officers	officer	NOUN
ijtc-531	124	8	trace	trace	VERB
ijtc-531	124	9	pbb	pbb	NOUN
ijtc-531	124	10	-	-	PUNCT
ijtc-531	124	11	p2	p2	NOUN
ijtc-531	124	12	and	and	CCONJ
ijtc-531	124	13	increase	increase	VERB
ijtc-531	124	14	payment	payment	NOUN
ijtc-531	124	15	points	point	NOUN
ijtc-531	124	16	.	.	PUNCT
ijtc-531	125	1	facilities	facility	NOUN
ijtc-531	125	2	facilities	facility	NOUN
ijtc-531	125	3	and	and	CCONJ
ijtc-531	125	4	infrastructure	infrastructure	NOUN
ijtc-531	125	5	are	be	AUX
ijtc-531	125	6	still	still	ADV
ijtc-531	125	7	limited	limit	VERB
ijtc-531	125	8	in	in	ADP
ijtc-531	125	9	number	number	NOUN
ijtc-531	125	10	and	and	CCONJ
ijtc-531	125	11	billing	billing	NOUN
ijtc-531	125	12	procedures	procedure	NOUN
ijtc-531	125	13	have	have	AUX
ijtc-531	125	14	been	be	AUX
ijtc-531	125	15	carried	carry	VERB
ijtc-531	125	16	out	out	ADP
ijtc-531	125	17	quite	quite	ADV
ijtc-531	125	18	well	well	ADV
ijtc-531	125	19	and	and	CCONJ
ijtc-531	125	20	systematically	systematically	ADV
ijtc-531	125	21	,	,	PUNCT
ijtc-531	125	22	starting	start	VERB
ijtc-531	125	23	from	from	ADP
ijtc-531	125	24	recapitulating	recapitulate	VERB
ijtc-531	125	25	data	datum	NOUN
ijtc-531	125	26	,	,	PUNCT
ijtc-531	125	27	making	make	VERB
ijtc-531	125	28	letters	letter	NOUN
ijtc-531	125	29	of	of	ADP
ijtc-531	125	30	warning	warning	NOUN
ijtc-531	125	31	/	/	SYM
ijtc-531	125	32	reprimand	reprimand	NOUN
ijtc-531	125	33	,	,	PUNCT
ijtc-531	125	34	visiting	visit	VERB
ijtc-531	125	35	taxpayers	taxpayer	NOUN
ijtc-531	125	36	and	and	CCONJ
ijtc-531	125	37	submitting	submit	VERB
ijtc-531	125	38	sppt	sppt	ADJ
ijtc-531	125	39	/	/	SYM
ijtc-531	125	40	stpd	stpd	ADJ
ijtc-531	125	41	and	and	CCONJ
ijtc-531	125	42	helping	help	VERB
ijtc-531	125	43	deposit	deposit	NOUN
ijtc-531	125	44	pbb	pbb	NOUN
ijtc-531	125	45	-	-	PUNCT
ijtc-531	125	46	p2	p2	NOUN
ijtc-531	125	47	.	.	PUNCT
ijtc-531	126	1	b.	b.	PROPN
ijtc-531	126	2	standard	standard	PROPN
ijtc-531	126	3	time	time	NOUN
ijtc-531	126	4	in	in	ADP
ijtc-531	126	5	resolving	resolve	VERB
ijtc-531	126	6	pbb	pbb	NOUN
ijtc-531	126	7	-	-	PUNCT
ijtc-531	126	8	p2	p2	NOUN
ijtc-531	126	9	receivables	receivables	NOUN
ijtc-531	126	10	through	through	ADP
ijtc-531	126	11	this	this	DET
ijtc-531	126	12	billing	billing	NOUN
ijtc-531	126	13	system	system	NOUN
ijtc-531	126	14	,	,	PUNCT
ijtc-531	126	15	socialization	socialization	NOUN
ijtc-531	126	16	to	to	ADP
ijtc-531	126	17	taxpayers	taxpayer	NOUN
ijtc-531	126	18	regarding	regard	VERB
ijtc-531	126	19	pbb	pbb	NOUN
ijtc-531	126	20	-	-	PUNCT
ijtc-531	126	21	p2	p2	NOUN
ijtc-531	126	22	is	be	AUX
ijtc-531	126	23	needed	need	VERB
ijtc-531	126	24	because	because	SCONJ
ijtc-531	126	25	the	the	DET
ijtc-531	126	26	level	level	NOUN
ijtc-531	126	27	of	of	ADP
ijtc-531	126	28	awareness	awareness	NOUN
ijtc-531	126	29	/	/	SYM
ijtc-531	126	30	compliance	compliance	NOUN
ijtc-531	126	31	of	of	ADP
ijtc-531	126	32	taxpayers	taxpayer	NOUN
ijtc-531	126	33	can	can	AUX
ijtc-531	126	34	be	be	AUX
ijtc-531	126	35	influenced	influence	VERB
ijtc-531	126	36	by	by	ADP
ijtc-531	126	37	the	the	DET
ijtc-531	126	38	socialization	socialization	NOUN
ijtc-531	126	39	provided	provide	VERB
ijtc-531	126	40	by	by	ADP
ijtc-531	126	41	the	the	DET
ijtc-531	126	42	officer	officer	NOUN
ijtc-531	126	43	.	.	PUNCT
ijtc-531	127	1	there	there	PRON
ijtc-531	127	2	has	have	AUX
ijtc-531	127	3	been	be	AUX
ijtc-531	127	4	socialization	socialization	NOUN
ijtc-531	127	5	to	to	ADP
ijtc-531	127	6	taxpayers	taxpayer	NOUN
ijtc-531	127	7	from	from	ADP
ijtc-531	127	8	officers	officer	NOUN
ijtc-531	127	9	but	but	CCONJ
ijtc-531	127	10	it	it	PRON
ijtc-531	127	11	is	be	AUX
ijtc-531	127	12	felt	feel	VERB
ijtc-531	127	13	that	that	SCONJ
ijtc-531	127	14	taxpayers	taxpayer	NOUN
ijtc-531	127	15	are	be	AUX
ijtc-531	127	16	still	still	ADV
ijtc-531	127	17	not	not	PART
ijtc-531	127	18	running	run	VERB
ijtc-531	127	19	optimally	optimally	ADV
ijtc-531	127	20	and	and	CCONJ
ijtc-531	127	21	unevenly	unevenly	ADV
ijtc-531	127	22	because	because	SCONJ
ijtc-531	127	23	the	the	DET
ijtc-531	127	24	information	information	NOUN
ijtc-531	127	25	provided	provide	VERB
ijtc-531	127	26	is	be	AUX
ijtc-531	127	27	limited	limit	VERB
ijtc-531	127	28	.	.	PUNCT
ijtc-531	128	1	sanctions	sanction	NOUN
ijtc-531	128	2	are	be	AUX
ijtc-531	128	3	also	also	ADV
ijtc-531	128	4	given	give	VERB
ijtc-531	128	5	to	to	ADP
ijtc-531	128	6	taxpayers	taxpayer	NOUN
ijtc-531	128	7	in	in	ADP
ijtc-531	128	8	the	the	DET
ijtc-531	128	9	form	form	NOUN
ijtc-531	128	10	of	of	ADP
ijtc-531	128	11	a	a	DET
ijtc-531	128	12	fine	fine	NOUN
ijtc-531	128	13	of	of	ADP
ijtc-531	128	14	2	2	NUM
ijtc-531	128	15	%	%	NOUN
ijtc-531	128	16	for	for	ADP
ijtc-531	128	17	24	24	NUM
ijtc-531	128	18	months	month	NOUN
ijtc-531	128	19	and	and	CCONJ
ijtc-531	128	20	social	social	ADJ
ijtc-531	128	21	sanctions	sanction	NOUN
ijtc-531	128	22	in	in	ADP
ijtc-531	128	23	the	the	DET
ijtc-531	128	24	form	form	NOUN
ijtc-531	128	25	of	of	ADP
ijtc-531	128	26	placing	place	VERB
ijtc-531	128	27	a	a	DET
ijtc-531	128	28	sign	sign	NOUN
ijtc-531	128	29	for	for	ADP
ijtc-531	128	30	taxpayers	taxpayer	NOUN
ijtc-531	128	31	with	with	ADP
ijtc-531	128	32	debts	debt	NOUN
ijtc-531	128	33	above	above	ADP
ijtc-531	128	34	100	100	NUM
ijtc-531	128	35	million	million	NUM
ijtc-531	128	36	rupiah	rupiah	NOUN
ijtc-531	128	37	.	.	PUNCT
ijtc-531	129	1	the	the	DET
ijtc-531	129	2	evaluation	evaluation	NOUN
ijtc-531	129	3	of	of	ADP
ijtc-531	129	4	the	the	DET
ijtc-531	129	5	collection	collection	NOUN
ijtc-531	129	6	of	of	ADP
ijtc-531	129	7	pbb	pbb	NOUN
ijtc-531	129	8	-	-	PUNCT
ijtc-531	129	9	p2	p2	NOUN
ijtc-531	129	10	receivables	receivables	NOUN
ijtc-531	129	11	is	be	AUX
ijtc-531	129	12	also	also	ADV
ijtc-531	129	13	routinely	routinely	ADV
ijtc-531	129	14	carried	carry	VERB
ijtc-531	129	15	out	out	ADP
ijtc-531	129	16	by	by	ADP
ijtc-531	129	17	the	the	DET
ijtc-531	129	18	collection	collection	NOUN
ijtc-531	129	19	team	team	NOUN
ijtc-531	129	20	of	of	ADP
ijtc-531	129	21	the	the	DET
ijtc-531	129	22	bekasi	bekasi	PROPN
ijtc-531	129	23	city	city	PROPN
ijtc-531	129	24	bapenda	bapenda	PROPN
ijtc-531	129	25	to	to	PART
ijtc-531	129	26	see	see	VERB
ijtc-531	129	27	how	how	SCONJ
ijtc-531	129	28	far	far	ADV
ijtc-531	129	29	the	the	DET
ijtc-531	129	30	revenue	revenue	NOUN
ijtc-531	129	31	target	target	NOUN
ijtc-531	129	32	has	have	AUX
ijtc-531	129	33	been	be	AUX
ijtc-531	129	34	achieved	achieve	VERB
ijtc-531	129	35	.	.	PUNCT
ijtc-531	130	1	as	as	ADP
ijtc-531	130	2	for	for	ADP
ijtc-531	130	3	the	the	DET
ijtc-531	130	4	number	number	NOUN
ijtc-531	130	5	of	of	ADP
ijtc-531	130	6	human	human	ADJ
ijtc-531	130	7	resources	resource	NOUN
ijtc-531	130	8	in	in	ADP
ijtc-531	130	9	the	the	DET
ijtc-531	130	10	field	field	NOUN
ijtc-531	130	11	of	of	ADP
ijtc-531	130	12	billing	billing	NOUN
ijtc-531	130	13	at	at	ADP
ijtc-531	130	14	the	the	DET
ijtc-531	130	15	bekasi	bekasi	PROPN
ijtc-531	130	16	city	city	PROPN
ijtc-531	130	17	bapenda	bapenda	PROPN
ijtc-531	130	18	,	,	PUNCT
ijtc-531	130	19	there	there	PRON
ijtc-531	130	20	are	be	VERB
ijtc-531	130	21	only	only	ADV
ijtc-531	130	22	16	16	NUM
ijtc-531	130	23	people	people	NOUN
ijtc-531	130	24	,	,	PUNCT
ijtc-531	130	25	so	so	SCONJ
ijtc-531	130	26	it	it	PRON
ijtc-531	130	27	can	can	AUX
ijtc-531	130	28	be	be	AUX
ijtc-531	130	29	said	say	VERB
ijtc-531	130	30	that	that	SCONJ
ijtc-531	130	31	their	their	PRON
ijtc-531	130	32	performance	performance	NOUN
ijtc-531	130	33	is	be	AUX
ijtc-531	130	34	less	less	ADV
ijtc-531	130	35	effective	effective	ADJ
ijtc-531	130	36	considering	consider	VERB
ijtc-531	130	37	the	the	DET
ijtc-531	130	38	vast	vast	ADJ
ijtc-531	130	39	area	area	NOUN
ijtc-531	130	40	of	of	ADP
ijtc-531	130	41	the	the	DET
ijtc-531	130	42	city	city	NOUN
ijtc-531	130	43	of	of	ADP
ijtc-531	130	44	bekasi	bekasi	PROPN
ijtc-531	130	45	.	.	PUNCT
ijtc-531	131	1	2	2	X
ijtc-531	131	2	.	.	X
ijtc-531	131	3	obstacles	obstacle	NOUN
ijtc-531	131	4	in	in	ADP
ijtc-531	131	5	collecting	collect	VERB
ijtc-531	131	6	rural	rural	ADJ
ijtc-531	131	7	and	and	CCONJ
ijtc-531	131	8	urban	urban	ADJ
ijtc-531	131	9	land	land	NOUN
ijtc-531	131	10	and	and	CCONJ
ijtc-531	131	11	building	build	VERB
ijtc-531	131	12	tax	tax	NOUN
ijtc-531	131	13	receivables	receivables	NOUN
ijtc-531	131	14	in	in	ADP
ijtc-531	131	15	bekasi	bekasi	PROPN
ijtc-531	131	16	city	city	PROPN
ijtc-531	131	17	from	from	ADP
ijtc-531	131	18	the	the	DET
ijtc-531	131	19	results	result	NOUN
ijtc-531	131	20	of	of	ADP
ijtc-531	131	21	interviews	interview	NOUN
ijtc-531	131	22	with	with	ADP
ijtc-531	131	23	regulators	regulator	NOUN
ijtc-531	131	24	,	,	PUNCT
ijtc-531	131	25	taxpayers	taxpayer	NOUN
ijtc-531	131	26	and	and	CCONJ
ijtc-531	131	27	academics	academic	NOUN
ijtc-531	131	28	,	,	PUNCT
ijtc-531	131	29	it	it	PRON
ijtc-531	131	30	was	be	AUX
ijtc-531	131	31	found	find	VERB
ijtc-531	131	32	that	that	SCONJ
ijtc-531	131	33	several	several	ADJ
ijtc-531	131	34	obstacles	obstacle	NOUN
ijtc-531	131	35	faced	face	VERB
ijtc-531	131	36	in	in	ADP
ijtc-531	131	37	the	the	DET
ijtc-531	131	38	process	process	NOUN
ijtc-531	131	39	of	of	ADP
ijtc-531	131	40	collecting	collect	VERB
ijtc-531	131	41	receivables	receivables	NOUN
ijtc-531	131	42	caused	cause	VERB
ijtc-531	131	43	the	the	DET
ijtc-531	131	44	implementation	implementation	NOUN
ijtc-531	131	45	of	of	ADP
ijtc-531	131	46	collection	collection	NOUN
ijtc-531	131	47	of	of	ADP
ijtc-531	131	48	pbb	pbb	NOUN
ijtc-531	131	49	-	-	PUNCT
ijtc-531	131	50	p2	p2	NOUN
ijtc-531	131	51	receivables	receivables	NOUN
ijtc-531	131	52	in	in	ADP
ijtc-531	131	53	bekasi	bekasi	PROPN
ijtc-531	131	54	city	city	PROPN
ijtc-531	131	55	to	to	PART
ijtc-531	131	56	be	be	AUX
ijtc-531	131	57	less	less	ADJ
ijtc-531	131	58	than	than	ADP
ijtc-531	131	59	optimal	optimal	ADJ
ijtc-531	131	60	,	,	PUNCT
ijtc-531	131	61	including	include	VERB
ijtc-531	131	62	:	:	PUNCT
ijtc-531	131	63	1	1	X
ijtc-531	131	64	)	)	PUNCT
ijtc-531	131	65	the	the	DET
ijtc-531	131	66	location	location	NOUN
ijtc-531	131	67	of	of	ADP
ijtc-531	131	68	the	the	DET
ijtc-531	131	69	taxpayer	taxpayer	NOUN
ijtc-531	131	70	who	who	PRON
ijtc-531	131	71	is	be	AUX
ijtc-531	131	72	not	not	PART
ijtc-531	131	73	known	know	VERB
ijtc-531	131	74	because	because	SCONJ
ijtc-531	131	75	he	he	PRON
ijtc-531	131	76	no	no	ADV
ijtc-531	131	77	longer	long	ADV
ijtc-531	131	78	occupies	occupy	VERB
ijtc-531	131	79	or	or	CCONJ
ijtc-531	131	80	inhabits	inhabit	VERB
ijtc-531	131	81	the	the	DET
ijtc-531	131	82	tax	tax	NOUN
ijtc-531	131	83	object	object	NOUN
ijtc-531	131	84	he	he	PRON
ijtc-531	131	85	owns	own	VERB
ijtc-531	131	86	2	2	NUM
ijtc-531	131	87	)	)	PUNCT
ijtc-531	131	88	the	the	DET
ijtc-531	131	89	economic	economic	ADJ
ijtc-531	131	90	capacity	capacity	NOUN
ijtc-531	131	91	of	of	ADP
ijtc-531	131	92	taxpayers	taxpayer	NOUN
ijtc-531	131	93	is	be	AUX
ijtc-531	131	94	low	low	ADJ
ijtc-531	131	95	due	due	ADP
ijtc-531	131	96	to	to	ADP
ijtc-531	131	97	the	the	DET
ijtc-531	131	98	covid-19	covid-19	PROPN
ijtc-531	131	99	pandemic	pandemic	ADJ
ijtc-531	131	100	3	3	NUM
ijtc-531	131	101	)	)	PUNCT
ijtc-531	131	102	lack	lack	NOUN
ijtc-531	131	103	of	of	ADP
ijtc-531	131	104	socialization	socialization	NOUN
ijtc-531	131	105	due	due	ADP
ijtc-531	131	106	to	to	ADP
ijtc-531	131	107	limited	limit	VERB
ijtc-531	131	108	human	human	ADJ
ijtc-531	131	109	resources	resource	NOUN
ijtc-531	131	110	4	4	NUM
ijtc-531	131	111	)	)	PUNCT
ijtc-531	131	112	limited	limited	ADJ
ijtc-531	131	113	facilities	facility	NOUN
ijtc-531	131	114	and	and	CCONJ
ijtc-531	131	115	infrastructure	infrastructure	NOUN
ijtc-531	131	116	provided	provide	VERB
ijtc-531	131	117	and	and	CCONJ
ijtc-531	131	118	payment	payment	NOUN
ijtc-531	131	119	systems	system	NOUN
ijtc-531	131	120	that	that	PRON
ijtc-531	131	121	are	be	AUX
ijtc-531	131	122	often	often	ADV
ijtc-531	131	123	offline	offline	ADJ
ijtc-531	131	124	.	.	PUNCT
ijtc-531	132	1	3	3	X
ijtc-531	132	2	.	.	X
ijtc-531	132	3	efforts	effort	NOUN
ijtc-531	132	4	to	to	PART
ijtc-531	132	5	overcome	overcome	VERB
ijtc-531	132	6	obstacles	obstacle	NOUN
ijtc-531	132	7	in	in	ADP
ijtc-531	132	8	collecting	collect	VERB
ijtc-531	132	9	rural	rural	ADJ
ijtc-531	132	10	and	and	CCONJ
ijtc-531	132	11	urban	urban	ADJ
ijtc-531	132	12	land	land	NOUN
ijtc-531	132	13	and	and	CCONJ
ijtc-531	132	14	building	build	VERB
ijtc-531	132	15	tax	tax	NOUN
ijtc-531	132	16	receivables	receivables	NOUN
ijtc-531	132	17	in	in	ADP
ijtc-531	132	18	bekasi	bekasi	PROPN
ijtc-531	132	19	city	city	NOUN
ijtc-531	132	20	based	base	VERB
ijtc-531	132	21	on	on	ADP
ijtc-531	132	22	the	the	DET
ijtc-531	132	23	information	information	NOUN
ijtc-531	132	24	processed	process	VERB
ijtc-531	132	25	by	by	ADP
ijtc-531	132	26	the	the	DET
ijtc-531	132	27	author	author	NOUN
ijtc-531	132	28	,	,	PUNCT
ijtc-531	132	29	it	it	PRON
ijtc-531	132	30	is	be	AUX
ijtc-531	132	31	necessary	necessary	ADJ
ijtc-531	132	32	for	for	SCONJ
ijtc-531	132	33	the	the	DET
ijtc-531	132	34	government	government	NOUN
ijtc-531	132	35	's	's	PART
ijtc-531	132	36	efforts	effort	NOUN
ijtc-531	132	37	to	to	PART
ijtc-531	132	38	increase	increase	VERB
ijtc-531	132	39	the	the	DET
ijtc-531	132	40	realization	realization	NOUN
ijtc-531	132	41	of	of	ADP
ijtc-531	132	42	pbb	pbb	NOUN
ijtc-531	132	43	-	-	PUNCT
ijtc-531	132	44	p2	p2	NOUN
ijtc-531	132	45	revenue	revenue	NOUN
ijtc-531	132	46	,	,	PUNCT
ijtc-531	132	47	namely	namely	ADV
ijtc-531	132	48	to	to	PART
ijtc-531	132	49	improve	improve	VERB
ijtc-531	132	50	the	the	DET
ijtc-531	132	51	things	thing	NOUN
ijtc-531	132	52	that	that	PRON
ijtc-531	132	53	are	be	AUX
ijtc-531	132	54	the	the	DET
ijtc-531	132	55	obstacles	obstacle	NOUN
ijtc-531	132	56	to	to	ADP
ijtc-531	132	57	the	the	DET
ijtc-531	132	58	non	non	ADJ
ijtc-531	132	59	-	-	ADJ
ijtc-531	132	60	optimal	optimal	ADJ
ijtc-531	132	61	collection	collection	NOUN
ijtc-531	132	62	of	of	ADP
ijtc-531	132	63	receivables	receivables	NOUN
ijtc-531	132	64	,	,	PUNCT
ijtc-531	132	65	in	in	ADP
ijtc-531	132	66	this	this	DET
ijtc-531	132	67	case	case	NOUN
ijtc-531	132	68	the	the	DET
ijtc-531	132	69	obstacles	obstacle	NOUN
ijtc-531	132	70	or	or	CCONJ
ijtc-531	132	71	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-531	132	72	effectiveness	effectiveness	NOUN
ijtc-531	132	73	of	of	ADP
ijtc-531	132	74	collection	collection	NOUN
ijtc-531	132	75	of	of	ADP
ijtc-531	132	76	land	land	NOUN
ijtc-531	132	77	and	and	CCONJ
ijtc-531	132	78	building	building	NOUN
ijtc-531	132	79	tax	tax	NOUN
ijtc-531	132	80	in	in	ADP
ijtc-531	132	81	the	the	DET
ijtc-531	132	82	rural	rural	ADJ
ijtc-531	132	83	and	and	CCONJ
ijtc-531	132	84	urban	urban	ADJ
ijtc-531	132	85	sector	sector	NOUN
ijtc-531	132	86	(	(	PUNCT
ijtc-531	132	87	pbb	pbb	NOUN
ijtc-531	132	88	-	-	PUNCT
ijtc-531	132	89	p2	p2	NOUN
ijtc-531	132	90	)	)	PUNCT
ijtc-531	132	91	receivables	receivables	NOUN
ijtc-531	132	92	in	in	ADP
ijtc-531	132	93	increasing	increase	VERB
ijtc-531	132	94	the	the	DET
ijtc-531	132	95	realization	realization	NOUN
ijtc-531	132	96	of	of	ADP
ijtc-531	132	97	revenue	revenue	NOUN
ijtc-531	132	98	in	in	ADP
ijtc-531	132	99	the	the	DET
ijtc-531	132	100	revenue	revenue	NOUN
ijtc-531	132	101	agency	agency	NOUN
ijtc-531	132	102	of	of	ADP
ijtc-531	132	103	bekasi	bekasi	PROPN
ijtc-531	132	104	city	city	PROPN
ijtc-531	132	105	area	area	NOUN
ijtc-531	132	106	in	in	ADP
ijtc-531	132	107	2019	2019	NUM
ijtc-531	132	108	-	-	SYM
ijtc-531	132	109	2021	2021	NUM
ijtc-531	132	110	novlyani	novlyani	NOUN
ijtc-531	132	111	and	and	CCONJ
ijtc-531	132	112	darmawan	darmawan	PROPN
ijtc-531	132	113	316	316	NUM
ijtc-531	132	114	|	|	ADV
ijtc-531	132	115	ilomata	ilomata	PROPN
ijtc-531	132	116	international	international	ADJ
ijtc-531	132	117	journal	journal	NOUN
ijtc-531	132	118	of	of	ADP
ijtc-531	132	119	tax	tax	PROPN
ijtc-531	132	120	&	&	CCONJ
ijtc-531	132	121	accounting	account	VERB
ijtc-531	132	122	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-531	132	123	obstacles	obstacle	NOUN
ijtc-531	132	124	in	in	ADP
ijtc-531	132	125	the	the	DET
ijtc-531	132	126	implementation	implementation	NOUN
ijtc-531	132	127	of	of	ADP
ijtc-531	132	128	the	the	DET
ijtc-531	132	129	pbb	pbb	NOUN
ijtc-531	132	130	-	-	PUNCT
ijtc-531	132	131	p2	p2	NOUN
ijtc-531	132	132	collection	collection	NOUN
ijtc-531	132	133	in	in	ADP
ijtc-531	132	134	bekasi	bekasi	PROPN
ijtc-531	132	135	city	city	PROPN
ijtc-531	132	136	must	must	AUX
ijtc-531	132	137	be	be	AUX
ijtc-531	132	138	found	find	VERB
ijtc-531	132	139	a	a	DET
ijtc-531	132	140	solution	solution	NOUN
ijtc-531	132	141	so	so	SCONJ
ijtc-531	132	142	that	that	SCONJ
ijtc-531	132	143	implementation	implementation	NOUN
ijtc-531	132	144	can	can	AUX
ijtc-531	132	145	run	run	VERB
ijtc-531	132	146	smoothly	smoothly	ADV
ijtc-531	132	147	as	as	SCONJ
ijtc-531	132	148	planned	plan	VERB
ijtc-531	132	149	,	,	PUNCT
ijtc-531	132	150	so	so	SCONJ
ijtc-531	132	151	that	that	SCONJ
ijtc-531	132	152	pbb	pbb	NOUN
ijtc-531	132	153	-	-	PUNCT
ijtc-531	132	154	p2	p2	NOUN
ijtc-531	132	155	revenue	revenue	NOUN
ijtc-531	132	156	is	be	AUX
ijtc-531	132	157	obtained	obtain	VERB
ijtc-531	132	158	which	which	PRON
ijtc-531	132	159	is	be	AUX
ijtc-531	132	160	more	more	ADV
ijtc-531	132	161	maximal	maximal	ADJ
ijtc-531	132	162	than	than	ADP
ijtc-531	132	163	the	the	DET
ijtc-531	132	164	previous	previous	ADJ
ijtc-531	132	165	year	year	NOUN
ijtc-531	132	166	.	.	PUNCT
ijtc-531	133	1	here	here	ADV
ijtc-531	133	2	are	be	AUX
ijtc-531	133	3	some	some	PRON
ijtc-531	133	4	of	of	ADP
ijtc-531	133	5	the	the	DET
ijtc-531	133	6	efforts	effort	NOUN
ijtc-531	133	7	:	:	PUNCT
ijtc-531	133	8	1	1	X
ijtc-531	133	9	)	)	PUNCT
ijtc-531	133	10	cooperate	cooperate	VERB
ijtc-531	133	11	with	with	ADP
ijtc-531	133	12	uptd	uptd	NOUN
ijtc-531	133	13	,	,	PUNCT
ijtc-531	133	14	sub	sub	ADJ
ijtc-531	133	15	-	-	ADJ
ijtc-531	133	16	district	district	ADJ
ijtc-531	133	17	and	and	CCONJ
ijtc-531	133	18	village	village	NOUN
ijtc-531	133	19	apparatus	apparatus	NOUN
ijtc-531	133	20	as	as	ADV
ijtc-531	133	21	well	well	ADV
ijtc-531	133	22	as	as	ADP
ijtc-531	133	23	neighborhood	neighborhood	NOUN
ijtc-531	133	24	/	/	SYM
ijtc-531	133	25	hamlets	hamlet	NOUN
ijtc-531	133	26	in	in	ADP
ijtc-531	133	27	carrying	carry	VERB
ijtc-531	133	28	out	out	ADP
ijtc-531	133	29	the	the	DET
ijtc-531	133	30	billing	billing	NOUN
ijtc-531	133	31	.	.	PUNCT
ijtc-531	134	1	2	2	X
ijtc-531	134	2	)	)	PUNCT
ijtc-531	134	3	providing	provide	VERB
ijtc-531	134	4	incentives	incentive	NOUN
ijtc-531	134	5	in	in	ADP
ijtc-531	134	6	the	the	DET
ijtc-531	134	7	form	form	NOUN
ijtc-531	134	8	of	of	ADP
ijtc-531	134	9	reductions	reduction	NOUN
ijtc-531	134	10	,	,	PUNCT
ijtc-531	134	11	reliefs	relief	NOUN
ijtc-531	134	12	,	,	PUNCT
ijtc-531	134	13	and	and	CCONJ
ijtc-531	134	14	exemptions	exemption	NOUN
ijtc-531	134	15	in	in	ADP
ijtc-531	134	16	certain	certain	ADJ
ijtc-531	134	17	cases	case	NOUN
ijtc-531	134	18	on	on	ADP
ijtc-531	134	19	the	the	DET
ijtc-531	134	20	principal	principal	ADJ
ijtc-531	134	21	tax	tax	NOUN
ijtc-531	134	22	and/or	and/or	CCONJ
ijtc-531	134	23	sanctions	sanction	NOUN
ijtc-531	134	24	.	.	PUNCT
ijtc-531	135	1	3	3	X
ijtc-531	135	2	)	)	PUNCT
ijtc-531	135	3	thorough	thorough	ADJ
ijtc-531	135	4	socialization	socialization	NOUN
ijtc-531	135	5	to	to	ADP
ijtc-531	135	6	taxpayers	taxpayer	NOUN
ijtc-531	135	7	with	with	ADP
ijtc-531	135	8	related	related	ADJ
ijtc-531	135	9	banks	bank	NOUN
ijtc-531	135	10	to	to	PART
ijtc-531	135	11	facilitate	facilitate	VERB
ijtc-531	135	12	payments	payment	NOUN
ijtc-531	135	13	.	.	PUNCT
ijtc-531	136	1	conclusion	conclusion	NOUN
ijtc-531	136	2	based	base	VERB
ijtc-531	136	3	on	on	ADP
ijtc-531	136	4	research	research	NOUN
ijtc-531	136	5	findings	finding	NOUN
ijtc-531	136	6	,	,	PUNCT
ijtc-531	136	7	discussions	discussion	NOUN
ijtc-531	136	8	,	,	PUNCT
ijtc-531	136	9	and	and	CCONJ
ijtc-531	136	10	interpretations	interpretation	NOUN
ijtc-531	136	11	as	as	ADV
ijtc-531	136	12	well	well	ADV
ijtc-531	136	13	as	as	ADP
ijtc-531	136	14	theories	theory	NOUN
ijtc-531	136	15	and	and	CCONJ
ijtc-531	136	16	findings	finding	NOUN
ijtc-531	136	17	,	,	PUNCT
ijtc-531	136	18	the	the	DET
ijtc-531	136	19	researchers	researcher	NOUN
ijtc-531	136	20	can	can	AUX
ijtc-531	136	21	reach	reach	VERB
ijtc-531	136	22	the	the	DET
ijtc-531	136	23	following	follow	VERB
ijtc-531	136	24	conclusions	conclusion	NOUN
ijtc-531	136	25	:	:	PUNCT
ijtc-531	136	26	1	1	X
ijtc-531	136	27	.	.	X
ijtc-531	136	28	the	the	DET
ijtc-531	136	29	effectiveness	effectiveness	NOUN
ijtc-531	136	30	land	land	NOUN
ijtc-531	136	31	and	and	CCONJ
ijtc-531	136	32	building	building	NOUN
ijtc-531	136	33	tax	tax	NOUN
ijtc-531	136	34	in	in	ADP
ijtc-531	136	35	the	the	DET
ijtc-531	136	36	rural	rural	ADJ
ijtc-531	136	37	and	and	CCONJ
ijtc-531	136	38	urban	urban	ADJ
ijtc-531	136	39	sector	sector	NOUN
ijtc-531	136	40	(	(	PUNCT
ijtc-531	136	41	pbb	pbb	NOUN
ijtc-531	136	42	-	-	PUNCT
ijtc-531	136	43	p2	p2	NOUN
ijtc-531	136	44	)	)	PUNCT
ijtc-531	136	45	in	in	ADP
ijtc-531	136	46	the	the	DET
ijtc-531	136	47	context	context	NOUN
ijtc-531	136	48	of	of	ADP
ijtc-531	136	49	increasing	increase	VERB
ijtc-531	136	50	revenue	revenue	NOUN
ijtc-531	136	51	realization	realization	NOUN
ijtc-531	136	52	at	at	ADP
ijtc-531	136	53	the	the	DET
ijtc-531	136	54	bekasi	bekasi	PROPN
ijtc-531	136	55	city	city	PROPN
ijtc-531	136	56	regional	regional	PROPN
ijtc-531	136	57	revenue	revenue	NOUN
ijtc-531	136	58	agency	agency	NOUN
ijtc-531	136	59	in	in	ADP
ijtc-531	136	60	2019	2019	NUM
ijtc-531	136	61	-	-	SYM
ijtc-531	136	62	2021	2021	NUM
ijtc-531	136	63	can	can	AUX
ijtc-531	136	64	be	be	AUX
ijtc-531	136	65	said	say	VERB
ijtc-531	136	66	to	to	PART
ijtc-531	136	67	be	be	AUX
ijtc-531	136	68	less	less	ADV
ijtc-531	136	69	effective	effective	ADJ
ijtc-531	136	70	because	because	SCONJ
ijtc-531	136	71	the	the	DET
ijtc-531	136	72	realization	realization	NOUN
ijtc-531	136	73	of	of	ADP
ijtc-531	136	74	pbbp2	pbbp2	NOUN
ijtc-531	136	75	revenue	revenue	NOUN
ijtc-531	136	76	is	be	AUX
ijtc-531	136	77	still	still	ADV
ijtc-531	136	78	low	low	ADJ
ijtc-531	136	79	and	and	CCONJ
ijtc-531	136	80	does	do	AUX
ijtc-531	136	81	not	not	PART
ijtc-531	136	82	reach	reach	VERB
ijtc-531	136	83	the	the	DET
ijtc-531	136	84	target	target	NOUN
ijtc-531	136	85	with	with	ADP
ijtc-531	136	86	a	a	DET
ijtc-531	136	87	percentage	percentage	NOUN
ijtc-531	136	88	of	of	ADP
ijtc-531	136	89	only	only	ADV
ijtc-531	136	90	77.46	77.46	NUM
ijtc-531	136	91	%	%	NOUN
ijtc-531	136	92	.	.	PUNCT
ijtc-531	137	1	this	this	PRON
ijtc-531	137	2	is	be	AUX
ijtc-531	137	3	due	due	ADJ
ijtc-531	137	4	to	to	ADP
ijtc-531	137	5	the	the	DET
ijtc-531	137	6	high	high	ADJ
ijtc-531	137	7	amount	amount	NOUN
ijtc-531	137	8	of	of	ADP
ijtc-531	137	9	pbb	pbb	NOUN
ijtc-531	137	10	-	-	PUNCT
ijtc-531	137	11	p2	p2	NOUN
ijtc-531	137	12	receivables	receivables	NOUN
ijtc-531	137	13	which	which	PRON
ijtc-531	137	14	is	be	AUX
ijtc-531	137	15	increasing	increase	VERB
ijtc-531	137	16	from	from	ADP
ijtc-531	137	17	year	year	NOUN
ijtc-531	137	18	to	to	ADP
ijtc-531	137	19	year	year	NOUN
ijtc-531	137	20	.	.	PUNCT
ijtc-531	138	1	according	accord	VERB
ijtc-531	138	2	to	to	ADP
ijtc-531	138	3	the	the	DET
ijtc-531	138	4	results	result	NOUN
ijtc-531	138	5	of	of	ADP
ijtc-531	138	6	the	the	DET
ijtc-531	138	7	theory	theory	NOUN
ijtc-531	138	8	analysis	analysis	NOUN
ijtc-531	138	9	of	of	ADP
ijtc-531	138	10	the	the	DET
ijtc-531	138	11	effectiveness	effectiveness	NOUN
ijtc-531	138	12	of	of	ADP
ijtc-531	138	13	the	the	DET
ijtc-531	138	14	factors	factor	NOUN
ijtc-531	138	15	that	that	PRON
ijtc-531	138	16	cause	cause	VERB
ijtc-531	138	17	the	the	DET
ijtc-531	138	18	ineffective	ineffective	ADJ
ijtc-531	138	19	implementation	implementation	NOUN
ijtc-531	138	20	of	of	ADP
ijtc-531	138	21	pbb	pbb	NOUN
ijtc-531	138	22	-	-	PUNCT
ijtc-531	138	23	p2	p2	NOUN
ijtc-531	138	24	receivables	receivables	NOUN
ijtc-531	138	25	collection	collection	NOUN
ijtc-531	138	26	,	,	PUNCT
ijtc-531	138	27	the	the	DET
ijtc-531	138	28	standard	standard	ADJ
ijtc-531	138	29	time	time	NOUN
ijtc-531	138	30	indicators	indicator	NOUN
ijtc-531	138	31	related	relate	VERB
ijtc-531	138	32	to	to	ADP
ijtc-531	138	33	socialization	socialization	NOUN
ijtc-531	138	34	to	to	ADP
ijtc-531	138	35	taxpayers	taxpayer	NOUN
ijtc-531	138	36	are	be	AUX
ijtc-531	138	37	still	still	ADV
ijtc-531	138	38	not	not	PART
ijtc-531	138	39	optimal	optimal	ADJ
ijtc-531	138	40	and	and	CCONJ
ijtc-531	138	41	the	the	DET
ijtc-531	138	42	quality	quality	NOUN
ijtc-531	138	43	and	and	CCONJ
ijtc-531	138	44	quantity	quantity	NOUN
ijtc-531	138	45	of	of	ADP
ijtc-531	138	46	human	human	ADJ
ijtc-531	138	47	resources	resource	NOUN
ijtc-531	138	48	are	be	AUX
ijtc-531	138	49	still	still	ADV
ijtc-531	138	50	very	very	ADV
ijtc-531	138	51	lacking	lacking	ADJ
ijtc-531	138	52	.	.	PUNCT
ijtc-531	139	1	2	2	X
ijtc-531	139	2	.	.	X
ijtc-531	139	3	obstacles	obstacle	NOUN
ijtc-531	139	4	in	in	ADP
ijtc-531	139	5	collecting	collect	VERB
ijtc-531	139	6	rural	rural	ADJ
ijtc-531	139	7	and	and	CCONJ
ijtc-531	139	8	urban	urban	ADJ
ijtc-531	139	9	land	land	NOUN
ijtc-531	139	10	and	and	CCONJ
ijtc-531	139	11	building	build	VERB
ijtc-531	139	12	tax	tax	NOUN
ijtc-531	139	13	receivables	receivables	NOUN
ijtc-531	139	14	in	in	ADP
ijtc-531	139	15	bekasi	bekasi	PROPN
ijtc-531	139	16	city	city	PROPN
ijtc-531	139	17	,	,	PUNCT
ijtc-531	139	18	namely	namely	ADV
ijtc-531	139	19	from	from	ADP
ijtc-531	139	20	the	the	DET
ijtc-531	139	21	lack	lack	NOUN
ijtc-531	139	22	of	of	ADP
ijtc-531	139	23	comprehensive	comprehensive	ADJ
ijtc-531	139	24	socialization	socialization	NOUN
ijtc-531	139	25	and	and	CCONJ
ijtc-531	139	26	education	education	NOUN
ijtc-531	139	27	provided	provide	VERB
ijtc-531	139	28	by	by	ADP
ijtc-531	139	29	the	the	DET
ijtc-531	139	30	apparatus	apparatus	NOUN
ijtc-531	139	31	due	due	ADP
ijtc-531	139	32	to	to	ADP
ijtc-531	139	33	the	the	DET
ijtc-531	139	34	limited	limited	ADJ
ijtc-531	139	35	number	number	NOUN
ijtc-531	139	36	of	of	ADP
ijtc-531	139	37	personnel	personnel	NOUN
ijtc-531	139	38	/	/	SYM
ijtc-531	139	39	hr	hr	NOUN
ijtc-531	139	40	,	,	PUNCT
ijtc-531	139	41	resulting	result	VERB
ijtc-531	139	42	in	in	ADP
ijtc-531	139	43	low	low	ADJ
ijtc-531	139	44	taxpayer	taxpayer	NOUN
ijtc-531	139	45	compliance	compliance	NOUN
ijtc-531	139	46	in	in	ADP
ijtc-531	139	47	paying	pay	VERB
ijtc-531	139	48	pbb	pbb	NOUN
ijtc-531	139	49	-	-	PUNCT
ijtc-531	139	50	p2	p2	NOUN
ijtc-531	139	51	arrears	arrear	NOUN
ijtc-531	139	52	.	.	PUNCT
ijtc-531	140	1	the	the	DET
ijtc-531	140	2	limited	limited	ADJ
ijtc-531	140	3	facilities	facility	NOUN
ijtc-531	140	4	and	and	CCONJ
ijtc-531	140	5	infrastructure	infrastructure	NOUN
ijtc-531	140	6	provided	provide	VERB
ijtc-531	140	7	by	by	ADP
ijtc-531	140	8	officers	officer	NOUN
ijtc-531	140	9	such	such	ADJ
ijtc-531	140	10	as	as	ADP
ijtc-531	140	11	payment	payment	NOUN
ijtc-531	140	12	services	service	NOUN
ijtc-531	140	13	by	by	ADP
ijtc-531	140	14	mobile	mobile	ADJ
ijtc-531	140	15	bank	bank	NOUN
ijtc-531	140	16	cars	car	NOUN
ijtc-531	140	17	and	and	CCONJ
ijtc-531	140	18	systems	system	NOUN
ijtc-531	140	19	that	that	PRON
ijtc-531	140	20	are	be	AUX
ijtc-531	140	21	often	often	ADV
ijtc-531	140	22	offline	offline	ADJ
ijtc-531	140	23	have	have	AUX
ijtc-531	140	24	caused	cause	VERB
ijtc-531	140	25	people	people	NOUN
ijtc-531	140	26	to	to	PART
ijtc-531	140	27	be	be	AUX
ijtc-531	140	28	reluctant	reluctant	ADJ
ijtc-531	140	29	to	to	PART
ijtc-531	140	30	process	process	VERB
ijtc-531	140	31	and	and	CCONJ
ijtc-531	140	32	as	as	ADP
ijtc-531	140	33	a	a	DET
ijtc-531	140	34	result	result	NOUN
ijtc-531	140	35	they	they	PRON
ijtc-531	140	36	do	do	AUX
ijtc-531	140	37	not	not	PART
ijtc-531	140	38	fulfill	fulfill	VERB
ijtc-531	140	39	their	their	PRON
ijtc-531	140	40	obligations	obligation	NOUN
ijtc-531	140	41	.	.	PUNCT
ijtc-531	141	1	the	the	DET
ijtc-531	141	2	low	low	ADJ
ijtc-531	141	3	economic	economic	ADJ
ijtc-531	141	4	capacity	capacity	NOUN
ijtc-531	141	5	due	due	ADP
ijtc-531	141	6	to	to	ADP
ijtc-531	141	7	the	the	DET
ijtc-531	141	8	covid-19	covid-19	PROPN
ijtc-531	141	9	pandemic	pandemic	NOUN
ijtc-531	141	10	has	have	AUX
ijtc-531	141	11	also	also	ADV
ijtc-531	141	12	made	make	VERB
ijtc-531	141	13	taxpayers	taxpayer	NOUN
ijtc-531	141	14	unable	unable	ADJ
ijtc-531	141	15	to	to	PART
ijtc-531	141	16	meet	meet	VERB
ijtc-531	141	17	pbb	pbb	NOUN
ijtc-531	141	18	-	-	PUNCT
ijtc-531	141	19	p2	p2	NOUN
ijtc-531	141	20	arrears	arrear	NOUN
ijtc-531	141	21	.	.	PUNCT
ijtc-531	142	1	3	3	X
ijtc-531	142	2	.	.	X
ijtc-531	142	3	efforts	effort	NOUN
ijtc-531	142	4	are	be	AUX
ijtc-531	142	5	being	be	AUX
ijtc-531	142	6	made	make	VERB
ijtc-531	142	7	to	to	PART
ijtc-531	142	8	overcome	overcome	VERB
ijtc-531	142	9	obstacles	obstacle	NOUN
ijtc-531	142	10	in	in	ADP
ijtc-531	142	11	collecting	collect	VERB
ijtc-531	142	12	rural	rural	ADJ
ijtc-531	142	13	and	and	CCONJ
ijtc-531	142	14	urban	urban	ADJ
ijtc-531	142	15	land	land	NOUN
ijtc-531	142	16	and	and	CCONJ
ijtc-531	142	17	building	build	VERB
ijtc-531	142	18	tax	tax	NOUN
ijtc-531	142	19	receivables	receivables	NOUN
ijtc-531	142	20	in	in	ADP
ijtc-531	142	21	bekasi	bekasi	PROPN
ijtc-531	142	22	city	city	PROPN
ijtc-531	142	23	,	,	PUNCT
ijtc-531	142	24	namely	namely	ADV
ijtc-531	142	25	intensively	intensively	ADV
ijtc-531	142	26	conducting	conduct	VERB
ijtc-531	142	27	socialization	socialization	NOUN
ijtc-531	142	28	with	with	ADP
ijtc-531	142	29	banks	bank	NOUN
ijtc-531	142	30	to	to	PART
ijtc-531	142	31	facilitate	facilitate	VERB
ijtc-531	142	32	taxpayers	taxpayer	NOUN
ijtc-531	142	33	in	in	ADP
ijtc-531	142	34	making	make	VERB
ijtc-531	142	35	their	their	PRON
ijtc-531	142	36	pbb	pbb	NOUN
ijtc-531	142	37	-	-	PUNCT
ijtc-531	142	38	p2	p2	NOUN
ijtc-531	142	39	payments	payment	NOUN
ijtc-531	142	40	,	,	PUNCT
ijtc-531	142	41	reminding	remind	VERB
ijtc-531	142	42	taxpayers	taxpayer	NOUN
ijtc-531	142	43	to	to	PART
ijtc-531	142	44	make	make	VERB
ijtc-531	142	45	payments	payment	NOUN
ijtc-531	142	46	through	through	ADP
ijtc-531	142	47	prestige	prestige	NOUN
ijtc-531	142	48	and	and	CCONJ
ijtc-531	142	49	payment	payment	NOUN
ijtc-531	142	50	points	point	NOUN
ijtc-531	142	51	such	such	ADJ
ijtc-531	142	52	as	as	ADP
ijtc-531	142	53	mobile	mobile	ADJ
ijtc-531	142	54	bank	bank	NOUN
ijtc-531	142	55	cars	car	NOUN
ijtc-531	142	56	,	,	PUNCT
ijtc-531	142	57	bjb	bjb	NOUN
ijtc-531	142	58	banks	bank	NOUN
ijtc-531	142	59	,	,	PUNCT
ijtc-531	142	60	btn	btn	NOUN
ijtc-531	142	61	banks	bank	NOUN
ijtc-531	142	62	,	,	PUNCT
ijtc-531	142	63	indomaret	indomaret	ADJ
ijtc-531	142	64	,	,	PUNCT
ijtc-531	142	65	post	post	NOUN
ijtc-531	142	66	offices	office	NOUN
ijtc-531	142	67	,	,	PUNCT
ijtc-531	142	68	public	public	ADJ
ijtc-531	142	69	service	service	NOUN
ijtc-531	142	70	malls	mall	NOUN
ijtc-531	142	71	and	and	CCONJ
ijtc-531	142	72	digital	digital	ADJ
ijtc-531	142	73	services	service	NOUN
ijtc-531	142	74	such	such	ADJ
ijtc-531	142	75	as	as	ADP
ijtc-531	142	76	tokopedia	tokopedia	NOUN
ijtc-531	142	77	or	or	CCONJ
ijtc-531	142	78	gopay	gopay	NOUN
ijtc-531	142	79	,	,	PUNCT
ijtc-531	142	80	provide	provide	VERB
ijtc-531	142	81	incentives	incentive	NOUN
ijtc-531	142	82	and	and	CCONJ
ijtc-531	142	83	always	always	ADV
ijtc-531	142	84	synergize	synergize	VERB
ijtc-531	142	85	and	and	CCONJ
ijtc-531	142	86	collaborate	collaborate	VERB
ijtc-531	142	87	with	with	ADP
ijtc-531	142	88	uptd	uptd	NOUN
ijtc-531	142	89	,	,	PUNCT
ijtc-531	142	90	sub	sub	NOUN
ijtc-531	142	91	-	-	ADJ
ijtc-531	142	92	districts	district	NOUN
ijtc-531	142	93	and	and	CCONJ
ijtc-531	142	94	neighborhood	neighborhood	NOUN
ijtc-531	142	95	/	/	SYM
ijtc-531	142	96	hamlets	hamlet	NOUN
ijtc-531	142	97	sub	sub	ADJ
ijtc-531	142	98	-	-	ADJ
ijtc-531	142	99	district	district	ADJ
ijtc-531	142	100	apparatus	apparatus	NOUN
ijtc-531	142	101	in	in	ADP
ijtc-531	142	102	carrying	carry	VERB
ijtc-531	142	103	out	out	ADP
ijtc-531	142	104	the	the	DET
ijtc-531	142	105	billing	billing	NOUN
ijtc-531	142	106	.	.	PUNCT
ijtc-531	143	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-531	143	2	effectiveness	effectiveness	NOUN
ijtc-531	143	3	of	of	ADP
ijtc-531	143	4	collection	collection	NOUN
ijtc-531	143	5	of	of	ADP
ijtc-531	143	6	land	land	NOUN
ijtc-531	143	7	and	and	CCONJ
ijtc-531	143	8	building	building	NOUN
ijtc-531	143	9	tax	tax	NOUN
ijtc-531	143	10	in	in	ADP
ijtc-531	143	11	the	the	DET
ijtc-531	143	12	rural	rural	ADJ
ijtc-531	143	13	and	and	CCONJ
ijtc-531	143	14	urban	urban	ADJ
ijtc-531	143	15	sector	sector	NOUN
ijtc-531	143	16	(	(	PUNCT
ijtc-531	143	17	pbb	pbb	NOUN
ijtc-531	143	18	-	-	PUNCT
ijtc-531	143	19	p2	p2	NOUN
ijtc-531	143	20	)	)	PUNCT
ijtc-531	143	21	receivables	receivables	NOUN
ijtc-531	143	22	in	in	ADP
ijtc-531	143	23	increasing	increase	VERB
ijtc-531	143	24	the	the	DET
ijtc-531	143	25	realization	realization	NOUN
ijtc-531	143	26	of	of	ADP
ijtc-531	143	27	revenue	revenue	NOUN
ijtc-531	143	28	in	in	ADP
ijtc-531	143	29	the	the	DET
ijtc-531	143	30	revenue	revenue	NOUN
ijtc-531	143	31	agency	agency	NOUN
ijtc-531	143	32	of	of	ADP
ijtc-531	143	33	bekasi	bekasi	PROPN
ijtc-531	143	34	city	city	PROPN
ijtc-531	143	35	area	area	NOUN
ijtc-531	143	36	in	in	ADP
ijtc-531	143	37	2019	2019	NUM
ijtc-531	143	38	-	-	SYM
ijtc-531	143	39	2021	2021	NUM
ijtc-531	143	40	novlyani	novlyani	NOUN
ijtc-531	143	41	and	and	CCONJ
ijtc-531	143	42	darmawan	darmawan	PROPN
ijtc-531	143	43	317	317	NUM
ijtc-531	143	44	|	|	ADV
ijtc-531	143	45	ilomata	ilomata	PROPN
ijtc-531	143	46	international	international	ADJ
ijtc-531	143	47	journal	journal	NOUN
ijtc-531	143	48	of	of	ADP
ijtc-531	143	49	tax	tax	PROPN
ijtc-531	143	50	&	&	CCONJ
ijtc-531	143	51	accounting	accounting	PROPN
ijtc-531	143	52	reference	reference	NOUN
ijtc-531	143	53	anwari	anwari	PROPN
ijtc-531	143	54	,	,	PUNCT
ijtc-531	143	55	a.	a.	NOUN
ijtc-531	143	56	,	,	PUNCT
ijtc-531	143	57	&	&	CCONJ
ijtc-531	143	58	bandiyono	bandiyono	PROPN
ijtc-531	143	59	,	,	PUNCT
ijtc-531	143	60	a.	a.	NOUN
ijtc-531	143	61	(	(	PUNCT
ijtc-531	143	62	2021	2021	NUM
ijtc-531	143	63	)	)	PUNCT
ijtc-531	143	64	.	.	PUNCT
ijtc-531	144	1	analisis	analisis	ADJ
ijtc-531	144	2	penyelesaian	penyelesaian	PROPN
ijtc-531	144	3	permohonan	permohonan	NOUN
ijtc-531	144	4	restitusi	restitusi	VERB
ijtc-531	144	5	pajak	pajak	PROPN
ijtc-531	144	6	pada	pada	PROPN
ijtc-531	144	7	masa	masa	PROPN
ijtc-531	144	8	pandemi	pandemi	ADP
ijtc-531	144	9	covid-19	covid-19	PROPN
ijtc-531	144	10	di	di	PROPN
ijtc-531	144	11	kantor	kantor	PROPN
ijtc-531	144	12	pelayanan	pelayanan	PROPN
ijtc-531	144	13	pajak	pajak	PROPN
ijtc-531	144	14	pratama	pratama	NOUN
ijtc-531	144	15	baubau	baubau	NOUN
ijtc-531	144	16	.	.	PUNCT
ijtc-531	145	1	educoretax	educoretax	PROPN
ijtc-531	145	2	,	,	PUNCT
ijtc-531	145	3	1(1	1(1	NUM
ijtc-531	145	4	)	)	PUNCT
ijtc-531	145	5	,	,	PUNCT
ijtc-531	145	6	1–13	1–13	NOUN
ijtc-531	145	7	.	.	PUNCT
ijtc-531	146	1	https://doi.org/10.54957/educoretax.v1i1.3	https://doi.org/10.54957/educoretax.v1i1.3	PROPN
ijtc-531	146	2	aulawi	aulawi	PROPN
ijtc-531	146	3	,	,	PUNCT
ijtc-531	146	4	a.	a.	NOUN
ijtc-531	146	5	(	(	PUNCT
ijtc-531	146	6	2020	2020	NUM
ijtc-531	146	7	)	)	PUNCT
ijtc-531	146	8	.	.	PUNCT
ijtc-531	147	1	penerbitan	penerbitan	PROPN
ijtc-531	147	2	peraturan	peraturan	PROPN
ijtc-531	147	3	pemerintah	pemerintah	PROPN
ijtc-531	147	4	pengganti	pengganti	PROPN
ijtc-531	147	5	undang	undang	PROPN
ijtc-531	147	6	-	-	PUNCT
ijtc-531	147	7	undang	undang	PROPN
ijtc-531	147	8	nomor	nomor	PROPN
ijtc-531	147	9	1	1	NUM
ijtc-531	147	10	tahun	tahun	PROPN
ijtc-531	147	11	2020	2020	NUM
ijtc-531	147	12	sebagai	sebagai	PROPN
ijtc-531	147	13	strategi	strategi	PROPN
ijtc-531	147	14	kebijakan	kebijakan	PROPN
ijtc-531	147	15	pajak	pajak	ADV
ijtc-531	147	16	pemerintah	pemerintah	PROPN
ijtc-531	147	17	indonesia	indonesia	PROPN
ijtc-531	147	18	dalam	dalam	PROPN
ijtc-531	147	19	menghadapi	menghadapi	VERB
ijtc-531	147	20	dampak	dampak	PROPN
ijtc-531	147	21	pandemi	pandemi	ADP
ijtc-531	147	22	covid-19	covid-19	PROPN
ijtc-531	147	23	terhadap	terhadap	PROPN
ijtc-531	147	24	keuangan	keuangan	PROPN
ijtc-531	147	25	negara	negara	PROPN
ijtc-531	147	26	.	.	PUNCT
ijtc-531	148	1	progress	progress	NOUN
ijtc-531	148	2	:	:	PUNCT
ijtc-531	148	3	jurnal	jurnal	ADJ
ijtc-531	148	4	pendidikan	pendidikan	PROPN
ijtc-531	148	5	,	,	PUNCT
ijtc-531	148	6	akuntansi	akuntansi	PROPN
ijtc-531	148	7	dan	dan	PROPN
ijtc-531	148	8	keuangan	keuangan	PROPN
ijtc-531	148	9	,	,	PUNCT
ijtc-531	148	10	3(2	3(2	NUM
ijtc-531	148	11	)	)	PUNCT
ijtc-531	148	12	,	,	PUNCT
ijtc-531	148	13	110–132	110–132	NUM
ijtc-531	148	14	.	.	PUNCT
ijtc-531	149	1	https://doi.org/10.47080/progress.v3i2.936	https://doi.org/10.47080/progress.v3i2.936	PROPN
ijtc-531	149	2	benvenutti	benvenutti	PROPN
ijtc-531	149	3	,	,	PUNCT
ijtc-531	149	4	l.	l.	PROPN
ijtc-531	149	5	m.	m.	PROPN
ijtc-531	149	6	m.	m.	PROPN
ijtc-531	149	7	,	,	PUNCT
ijtc-531	149	8	ribeiro	ribeiro	PROPN
ijtc-531	149	9	,	,	PUNCT
ijtc-531	149	10	a.	a.	PROPN
ijtc-531	149	11	b.	b.	PROPN
ijtc-531	149	12	,	,	PUNCT
ijtc-531	149	13	forcellini	forcellini	PROPN
ijtc-531	149	14	,	,	PUNCT
ijtc-531	149	15	f.	f.	PROPN
ijtc-531	149	16	a.	a.	PROPN
ijtc-531	149	17	,	,	PUNCT
ijtc-531	149	18	&	&	CCONJ
ijtc-531	149	19	maldonado	maldonado	PROPN
ijtc-531	149	20	,	,	PUNCT
ijtc-531	149	21	m.	m.	NOUN
ijtc-531	149	22	u.	u.	PROPN
ijtc-531	149	23	(	(	PUNCT
ijtc-531	149	24	2016	2016	NUM
ijtc-531	149	25	)	)	PUNCT
ijtc-531	149	26	.	.	PUNCT
ijtc-531	150	1	the	the	DET
ijtc-531	150	2	effectiveness	effectiveness	NOUN
ijtc-531	150	3	of	of	ADP
ijtc-531	150	4	tax	tax	NOUN
ijtc-531	150	5	incentive	incentive	NOUN
ijtc-531	150	6	policies	policy	NOUN
ijtc-531	150	7	in	in	ADP
ijtc-531	150	8	the	the	DET
ijtc-531	150	9	diffusion	diffusion	NOUN
ijtc-531	150	10	of	of	ADP
ijtc-531	150	11	electric	electric	ADJ
ijtc-531	150	12	and	and	CCONJ
ijtc-531	150	13	hybrid	hybrid	ADJ
ijtc-531	150	14	cars	car	NOUN
ijtc-531	150	15	in	in	ADP
ijtc-531	150	16	brazil	brazil	PROPN
ijtc-531	150	17	.	.	PUNCT
ijtc-531	151	1	41o	41o	NOUN
ijtc-531	151	2	congresso	congresso	NOUN
ijtc-531	151	3	latinoamericano	latinoamericano	PROPN
ijtc-531	151	4	de	de	X
ijtc-531	151	5	dinamica	dinamica	PROPN
ijtc-531	151	6	de	de	X
ijtc-531	151	7	sistemas	sistemas	PROPN
ijtc-531	151	8	,	,	PUNCT
ijtc-531	151	9	november	november	PROPN
ijtc-531	151	10	,	,	PUNCT
ijtc-531	151	11	1–11	1–11	PROPN
ijtc-531	151	12	.	.	PUNCT
ijtc-531	152	1	budiarso	budiarso	PROPN
ijtc-531	152	2	,	,	PUNCT
ijtc-531	152	3	n.	n.	NOUN
ijtc-531	152	4	,	,	PUNCT
ijtc-531	152	5	&	&	CCONJ
ijtc-531	152	6	karina	karina	PROPN
ijtc-531	152	7	,	,	PUNCT
ijtc-531	152	8	n.	n.	PROPN
ijtc-531	152	9	(	(	PUNCT
ijtc-531	152	10	2016	2016	NUM
ijtc-531	152	11	)	)	PUNCT
ijtc-531	152	12	.	.	PUNCT
ijtc-531	153	1	analisis	analisis	NOUN
ijtc-531	153	2	efektivitas	efektivita	NOUN
ijtc-531	153	3	dan	dan	PROPN
ijtc-531	153	4	kontribusi	kontribusi	PROPN
ijtc-531	153	5	pajak	pajak	ADV
ijtc-531	153	6	kendaraan	kendaraan	PROPN
ijtc-531	153	7	bermotor	bermotor	PROPN
ijtc-531	153	8	terhadap	terhadap	PROPN
ijtc-531	153	9	pendapatan	pendapatan	PROPN
ijtc-531	153	10	asli	asli	PROPN
ijtc-531	153	11	daerah	daerah	PROPN
ijtc-531	153	12	provinsi	provinsi	PROPN
ijtc-531	153	13	gorontalo	gorontalo	NOUN
ijtc-531	153	14	.	.	PUNCT
ijtc-531	154	1	jurnal	jurnal	ADJ
ijtc-531	154	2	riset	riset	PROPN
ijtc-531	154	3	ekonomi	ekonomi	PROPN
ijtc-531	154	4	,	,	PUNCT
ijtc-531	154	5	manajemen	manajeman	NOUN
ijtc-531	154	6	,	,	PUNCT
ijtc-531	154	7	bisnis	bisnis	PROPN
ijtc-531	154	8	dan	dan	PROPN
ijtc-531	154	9	akuntansi	akuntansi	PROPN
ijtc-531	154	10	,	,	PUNCT
ijtc-531	154	11	4(1	4(1	NOUN
ijtc-531	154	12	)	)	PUNCT
ijtc-531	154	13	,	,	PUNCT
ijtc-531	154	14	715–722	715–722	NUM
ijtc-531	154	15	.	.	PUNCT
ijtc-531	155	1	https://doi.org/10.35794/emba.v4i1.11774	https://doi.org/10.35794/emba.v4i1.11774	X
ijtc-531	155	2	capistrano	capistrano	PROPN
ijtc-531	155	3	,	,	PUNCT
ijtc-531	155	4	e.	e.	PROPN
ijtc-531	155	5	p.	p.	PROPN
ijtc-531	155	6	(	(	PUNCT
ijtc-531	155	7	2020	2020	NUM
ijtc-531	155	8	)	)	PUNCT
ijtc-531	155	9	.	.	PUNCT
ijtc-531	156	1	determining	determine	VERB
ijtc-531	156	2	e	e	NOUN
ijtc-531	156	3	-	-	NOUN
ijtc-531	156	4	government	government	ADJ
ijtc-531	156	5	trust	trust	NOUN
ijtc-531	156	6	:	:	PUNCT
ijtc-531	156	7	an	an	DET
ijtc-531	156	8	information	information	NOUN
ijtc-531	156	9	systems	system	NOUN
ijtc-531	156	10	success	success	NOUN
ijtc-531	156	11	model	model	NOUN
ijtc-531	156	12	approach	approach	NOUN
ijtc-531	156	13	to	to	ADP
ijtc-531	156	14	the	the	DET
ijtc-531	156	15	philippines	philippine	NOUN
ijtc-531	156	16	’	'	PUNCT
ijtc-531	156	17	government	government	NOUN
ijtc-531	156	18	service	service	NOUN
ijtc-531	156	19	insurance	insurance	NOUN
ijtc-531	156	20	system	system	NOUN
ijtc-531	156	21	(	(	PUNCT
ijtc-531	156	22	gsis	gsis	NOUN
ijtc-531	156	23	)	)	PUNCT
ijtc-531	156	24	,	,	PUNCT
ijtc-531	156	25	the	the	DET
ijtc-531	156	26	social	social	ADJ
ijtc-531	156	27	security	security	NOUN
ijtc-531	156	28	system	system	NOUN
ijtc-531	156	29	(	(	PUNCT
ijtc-531	156	30	sss	sss	NOUN
ijtc-531	156	31	)	)	PUNCT
ijtc-531	156	32	,	,	PUNCT
ijtc-531	156	33	and	and	CCONJ
ijtc-531	156	34	the	the	DET
ijtc-531	156	35	bureau	bureau	NOUN
ijtc-531	156	36	of	of	ADP
ijtc-531	156	37	internal	internal	ADJ
ijtc-531	156	38	revenue	revenue	NOUN
ijtc-531	156	39	(	(	PUNCT
ijtc-531	156	40	bir	bir	NOUN
ijtc-531	156	41	)	)	PUNCT
ijtc-531	156	42	.	.	PUNCT
ijtc-531	157	1	philippine	philippine	ADJ
ijtc-531	157	2	management	management	PROPN
ijtc-531	157	3	review	review	PROPN
ijtc-531	157	4	,	,	PUNCT
ijtc-531	157	5	27	27	NUM
ijtc-531	157	6	,	,	PUNCT
ijtc-531	157	7	57–58	57–58	NUM
ijtc-531	157	8	.	.	PUNCT
ijtc-531	158	1	https://pmr.upd.edu.ph/index.php/pmr/article/view/342	https://pmr.upd.edu.ph/index.php/pmr/article/view/342	NOUN
ijtc-531	158	2	egbunike	egbunike	NOUN
ijtc-531	158	3	,	,	PUNCT
ijtc-531	158	4	f.	f.	PROPN
ijtc-531	158	5	c.	c.	PROPN
ijtc-531	158	6	,	,	PUNCT
ijtc-531	158	7	emudainohwo	emudainohwo	PROPN
ijtc-531	158	8	,	,	PUNCT
ijtc-531	158	9	o.	o.	PROPN
ijtc-531	158	10	b.	b.	PROPN
ijtc-531	158	11	,	,	PUNCT
ijtc-531	158	12	&	&	CCONJ
ijtc-531	158	13	gunardi	gunardi	PROPN
ijtc-531	158	14	,	,	PUNCT
ijtc-531	158	15	a.	a.	NOUN
ijtc-531	158	16	(	(	PUNCT
ijtc-531	158	17	2018	2018	NUM
ijtc-531	158	18	)	)	PUNCT
ijtc-531	158	19	.	.	PUNCT
ijtc-531	159	1	tax	tax	NOUN
ijtc-531	159	2	revenue	revenue	NOUN
ijtc-531	159	3	and	and	CCONJ
ijtc-531	159	4	economic	economic	ADJ
ijtc-531	159	5	growth	growth	NOUN
ijtc-531	159	6	:	:	PUNCT
ijtc-531	159	7	a	a	DET
ijtc-531	159	8	study	study	NOUN
ijtc-531	159	9	of	of	ADP
ijtc-531	159	10	nigeria	nigeria	PROPN
ijtc-531	159	11	and	and	CCONJ
ijtc-531	159	12	ghana	ghana	PROPN
ijtc-531	159	13	.	.	PUNCT
ijtc-531	160	1	signifikan	signifikan	ADJ
ijtc-531	160	2	:	:	PUNCT
ijtc-531	160	3	jurnal	jurnal	ADJ
ijtc-531	160	4	ilmu	ilmu	PROPN
ijtc-531	160	5	ekonomi	ekonomi	PROPN
ijtc-531	160	6	,	,	PUNCT
ijtc-531	160	7	7(2	7(2	NUM
ijtc-531	160	8	)	)	PUNCT
ijtc-531	160	9	,	,	PUNCT
ijtc-531	160	10	213–220	213–220	NUM
ijtc-531	160	11	.	.	PUNCT
ijtc-531	161	1	https://doi.org/10.15408/sjie.v7i2.7341	https://doi.org/10.15408/sjie.v7i2.7341	NOUN
ijtc-531	161	2	fendrich	fendrich	NOUN
ijtc-531	161	3	,	,	PUNCT
ijtc-531	161	4	a.	a.	NOUN
ijtc-531	161	5	n.	n.	NOUN
ijtc-531	161	6	,	,	PUNCT
ijtc-531	161	7	barretto	barretto	PROPN
ijtc-531	161	8	,	,	PUNCT
ijtc-531	161	9	a.	a.	NOUN
ijtc-531	161	10	,	,	PUNCT
ijtc-531	161	11	sparovek	sparovek	NOUN
ijtc-531	161	12	,	,	PUNCT
ijtc-531	161	13	g.	g.	PROPN
ijtc-531	161	14	,	,	PUNCT
ijtc-531	161	15	gianetti	gianetti	PROPN
ijtc-531	161	16	,	,	PUNCT
ijtc-531	161	17	g.	g.	PROPN
ijtc-531	161	18	w.	w.	PROPN
ijtc-531	161	19	,	,	PUNCT
ijtc-531	161	20	da	da	PROPN
ijtc-531	161	21	luz	luz	PROPN
ijtc-531	161	22	ferreira	ferreira	PROPN
ijtc-531	161	23	,	,	PUNCT
ijtc-531	161	24	j.	j.	PROPN
ijtc-531	161	25	,	,	PUNCT
ijtc-531	161	26	de	de	PROPN
ijtc-531	161	27	souza	souza	PROPN
ijtc-531	161	28	filho	filho	PROPN
ijtc-531	161	29	,	,	PUNCT
ijtc-531	161	30	c.	c.	PROPN
ijtc-531	161	31	f.	f.	PROPN
ijtc-531	161	32	m.	m.	PROPN
ijtc-531	161	33	,	,	PUNCT
ijtc-531	161	34	appy	appy	PROPN
ijtc-531	161	35	,	,	PUNCT
ijtc-531	161	36	b.	b.	PROPN
ijtc-531	161	37	,	,	PUNCT
ijtc-531	161	38	de	de	PROPN
ijtc-531	161	39	guedes	guedes	PROPN
ijtc-531	161	40	,	,	PUNCT
ijtc-531	161	41	c.	c.	PROPN
ijtc-531	161	42	m.	m.	PROPN
ijtc-531	161	43	g.	g.	PROPN
ijtc-531	161	44	,	,	PUNCT
ijtc-531	161	45	&	&	CCONJ
ijtc-531	161	46	leitão	leitão	PROPN
ijtc-531	161	47	,	,	PUNCT
ijtc-531	161	48	s.	s.	PROPN
ijtc-531	161	49	(	(	PUNCT
ijtc-531	161	50	2022	2022	NUM
ijtc-531	161	51	)	)	PUNCT
ijtc-531	161	52	.	.	PUNCT
ijtc-531	162	1	taxation	taxation	NOUN
ijtc-531	162	2	aiming	aim	VERB
ijtc-531	162	3	environmental	environmental	ADJ
ijtc-531	162	4	protection	protection	NOUN
ijtc-531	162	5	:	:	PUNCT
ijtc-531	162	6	the	the	DET
ijtc-531	162	7	case	case	NOUN
ijtc-531	162	8	of	of	ADP
ijtc-531	162	9	brazilian	brazilian	ADJ
ijtc-531	162	10	rural	rural	ADJ
ijtc-531	162	11	land	land	NOUN
ijtc-531	162	12	tax	tax	NOUN
ijtc-531	162	13	.	.	PUNCT
ijtc-531	163	1	land	land	NOUN
ijtc-531	163	2	use	use	NOUN
ijtc-531	163	3	policy	policy	NOUN
ijtc-531	163	4	,	,	PUNCT
ijtc-531	163	5	119	119	NUM
ijtc-531	163	6	,	,	PUNCT
ijtc-531	163	7	106164	106164	NUM
ijtc-531	163	8	.	.	PUNCT
ijtc-531	164	1	https://doi.org/10.1016/j.landusepol.2022.106164	https://doi.org/10.1016/j.landusepol.2022.106164	NOUN
ijtc-531	164	2	halim	halim	PROPN
ijtc-531	164	3	,	,	PUNCT
ijtc-531	164	4	a.	a.	NOUN
ijtc-531	164	5	(	(	PUNCT
ijtc-531	164	6	2012	2012	NUM
ijtc-531	164	7	)	)	PUNCT
ijtc-531	164	8	.	.	PUNCT
ijtc-531	165	1	akuntansi	akuntansi	PROPN
ijtc-531	165	2	sektor	sektor	PROPN
ijtc-531	165	3	publik	publik	PROPN
ijtc-531	165	4	dan	dan	PROPN
ijtc-531	165	5	akuntansi	akuntansi	PROPN
ijtc-531	165	6	keuangan	keuangan	PROPN
ijtc-531	165	7	daerah	daerah	PROPN
ijtc-531	165	8	(	(	PUNCT
ijtc-531	165	9	4th	4th	ADJ
ijtc-531	165	10	ed	ed	NOUN
ijtc-531	165	11	.	.	PUNCT
ijtc-531	165	12	)	)	PUNCT
ijtc-531	165	13	.	.	PUNCT
ijtc-531	166	1	salemba	salemba	PROPN
ijtc-531	166	2	empat	empat	PROPN
ijtc-531	166	3	.	.	PUNCT
ijtc-531	167	1	https://opac.perpusnas.go.id/detailopac.aspx?id=599540	https://opac.perpusnas.go.id/detailopac.aspx?id=599540	PROPN
ijtc-531	167	2	handayaningrat	handayaningrat	PROPN
ijtc-531	167	3	,	,	PUNCT
ijtc-531	167	4	s.	s.	PROPN
ijtc-531	167	5	(	(	PUNCT
ijtc-531	167	6	1999	1999	NUM
ijtc-531	167	7	)	)	PUNCT
ijtc-531	167	8	.	.	PUNCT
ijtc-531	168	1	pengantar	pengantar	PROPN
ijtc-531	168	2	studi	studi	PROPN
ijtc-531	168	3	ilmu	ilmu	PROPN
ijtc-531	168	4	administrasi	administrasi	PROPN
ijtc-531	168	5	dan	dan	PROPN
ijtc-531	168	6	.	.	PROPN
ijtc-531	168	7	manajemen	manajeman	NOUN
ijtc-531	168	8	(	(	PUNCT
ijtc-531	168	9	15th	15th	ADJ
ijtc-531	168	10	ed	ed	NOUN
ijtc-531	168	11	.	.	PUNCT
ijtc-531	168	12	)	)	PUNCT
ijtc-531	168	13	.	.	PUNCT
ijtc-531	169	1	cv	cv	PROPN
ijtc-531	169	2	.	.	PROPN
ijtc-531	169	3	haji	haji	PROPN
ijtc-531	169	4	masagung	masagung	PROPN
ijtc-531	169	5	.	.	PUNCT
ijtc-531	170	1	https://opac.perpusnas.go.id/detailopac.aspx?id=222772	https://opac.perpusnas.go.id/detailopac.aspx?id=222772	NOUN
ijtc-531	170	2	hapsari	hapsari	PROPN
ijtc-531	170	3	,	,	PUNCT
ijtc-531	170	4	m.	m.	NOUN
ijtc-531	170	5	t.	t.	PROPN
ijtc-531	170	6	,	,	PUNCT
ijtc-531	170	7	domai	domai	PROPN
ijtc-531	170	8	,	,	PUNCT
ijtc-531	170	9	t.	t.	PROPN
ijtc-531	170	10	,	,	PUNCT
ijtc-531	170	11	&	&	CCONJ
ijtc-531	170	12	hidayati	hidayati	PROPN
ijtc-531	170	13	,	,	PUNCT
ijtc-531	170	14	f.	f.	PROPN
ijtc-531	170	15	(	(	PUNCT
ijtc-531	170	16	2018	2018	NUM
ijtc-531	170	17	)	)	PUNCT
ijtc-531	170	18	.	.	PUNCT
ijtc-531	171	1	penilaian	penilaian	ADJ
ijtc-531	171	2	intensifikasi	intensifikasi	NOUN
ijtc-531	171	3	pbb	pbb	PROPN
ijtc-531	171	4	p2	p2	PROPN
ijtc-531	171	5	dalam	dalam	PROPN
ijtc-531	171	6	meningkatkan	meningkatkan	PROPN
ijtc-531	171	7	penerimaan	penerimaan	PROPN
ijtc-531	171	8	daerah	daerah	PROPN
ijtc-531	171	9	.	.	PUNCT
ijtc-531	172	1	jurnal	jurnal	PROPN
ijtc-531	172	2	akuntansi	akuntansi	PROPN
ijtc-531	172	3	dan	dan	PROPN
ijtc-531	172	4	pajak	pajak	PROPN
ijtc-531	172	5	,	,	PUNCT
ijtc-531	172	6	19(1	19(1	NUM
ijtc-531	172	7	)	)	PUNCT
ijtc-531	172	8	,	,	PUNCT
ijtc-531	172	9	21	21	NUM
ijtc-531	172	10	.	.	PUNCT
ijtc-531	173	1	https://doi.org/10.29040/jap.v19i1.197	https://doi.org/10.29040/jap.v19i1.197	NUM
ijtc-531	173	2	harjo	harjo	NOUN
ijtc-531	173	3	,	,	PUNCT
ijtc-531	173	4	d.	d.	PROPN
ijtc-531	173	5	(	(	PUNCT
ijtc-531	173	6	2019	2019	NUM
ijtc-531	173	7	)	)	PUNCT
ijtc-531	173	8	.	.	PUNCT
ijtc-531	174	1	perpajakan	perpajakan	PROPN
ijtc-531	174	2	indonesia	indonesia	PROPN
ijtc-531	174	3	:	:	PUNCT
ijtc-531	175	1	sebagai	sebagai	PROPN
ijtc-531	175	2	materi	materi	PROPN
ijtc-531	175	3	perkuliahan	perkuliahan	PROPN
ijtc-531	175	4	di	di	PROPN
ijtc-531	175	5	perguruan	perguruan	PROPN
ijtc-531	175	6	tinggi	tinggi	PROPN
ijtc-531	175	7	(	(	PUNCT
ijtc-531	175	8	supriadi	supriadi	PROPN
ijtc-531	175	9	(	(	PUNCT
ijtc-531	175	10	ed	ed	NOUN
ijtc-531	175	11	.	.	PUNCT
ijtc-531	175	12	)	)	PUNCT
ijtc-531	175	13	;	;	PUNCT
ijtc-531	175	14	2nd	2nd	ADJ
ijtc-531	175	15	ed	ed	NOUN
ijtc-531	175	16	.	.	PUNCT
ijtc-531	175	17	)	)	PUNCT
ijtc-531	175	18	.	.	PUNCT
ijtc-531	176	1	mitra	mitra	PROPN
ijtc-531	176	2	wacana	wacana	PROPN
ijtc-531	176	3	media	medium	NOUN
ijtc-531	176	4	.	.	PUNCT
ijtc-531	177	1	https://onesearch.id/record/ios3485.slims84203#description	https://onesearch.id/record/ios3485.slims84203#description	PROPN
ijtc-531	177	2	huang	huang	PROPN
ijtc-531	177	3	,	,	PUNCT
ijtc-531	177	4	s.-h	s.-h	PROPN
ijtc-531	177	5	.	.	PROPN
ijtc-531	177	6	,	,	PUNCT
ijtc-531	177	7	yu	yu	PROPN
ijtc-531	177	8	,	,	PUNCT
ijtc-531	177	9	m.-m	m.-m	PROPN
ijtc-531	177	10	.	.	PROPN
ijtc-531	177	11	,	,	PUNCT
ijtc-531	177	12	&	&	CCONJ
ijtc-531	177	13	huang	huang	PROPN
ijtc-531	177	14	,	,	PUNCT
ijtc-531	177	15	y.-l	y.-l	NOUN
ijtc-531	177	16	.	.	PUNCT
ijtc-531	178	1	(	(	PUNCT
ijtc-531	178	2	2022	2022	NUM
ijtc-531	178	3	)	)	PUNCT
ijtc-531	178	4	.	.	PUNCT
ijtc-531	179	1	evaluation	evaluation	NOUN
ijtc-531	179	2	of	of	ADP
ijtc-531	179	3	the	the	DET
ijtc-531	179	4	efficiency	efficiency	NOUN
ijtc-531	179	5	of	of	ADP
ijtc-531	179	6	the	the	DET
ijtc-531	179	7	local	local	ADJ
ijtc-531	179	8	tax	tax	NOUN
ijtc-531	179	9	administration	administration	NOUN
ijtc-531	179	10	in	in	ADP
ijtc-531	179	11	taiwan	taiwan	PROPN
ijtc-531	179	12	:	:	PUNCT
ijtc-531	179	13	application	application	NOUN
ijtc-531	179	14	of	of	ADP
ijtc-531	179	15	a	a	DET
ijtc-531	179	16	dynamic	dynamic	ADJ
ijtc-531	179	17	network	network	NOUN
ijtc-531	179	18	data	data	VERB
ijtc-531	179	19	envelopment	envelopment	ADJ
ijtc-531	179	20	analysis	analysis	NOUN
ijtc-531	179	21	.	.	PUNCT
ijtc-531	180	1	socio	socio	NOUN
ijtc-531	180	2	-	-	PUNCT
ijtc-531	180	3	economic	economic	ADJ
ijtc-531	180	4	planning	planning	NOUN
ijtc-531	180	5	sciences	science	NOUN
ijtc-531	180	6	,	,	PUNCT
ijtc-531	180	7	101337	101337	NUM
ijtc-531	180	8	.	.	PUNCT
ijtc-531	181	1	https://doi.org/10.1016/j.seps.2022.101337	https://doi.org/10.1016/j.seps.2022.101337	ADJ
ijtc-531	181	2	janoušková	janoušková	PROPN
ijtc-531	181	3	,	,	PUNCT
ijtc-531	181	4	j.	j.	PROPN
ijtc-531	181	5	,	,	PUNCT
ijtc-531	181	6	&	&	CCONJ
ijtc-531	181	7	sobotovičová	sobotovičová	PROPN
ijtc-531	181	8	,	,	PUNCT
ijtc-531	181	9	š	š	PROPN
ijtc-531	181	10	.	.	PUNCT
ijtc-531	181	11	(	(	PUNCT
ijtc-531	181	12	2019	2019	NUM
ijtc-531	181	13	)	)	PUNCT
ijtc-531	181	14	.	.	PUNCT
ijtc-531	182	1	fiscal	fiscal	ADJ
ijtc-531	182	2	autonomy	autonomy	NOUN
ijtc-531	182	3	of	of	ADP
ijtc-531	182	4	municipalities	municipality	NOUN
ijtc-531	182	5	in	in	ADP
ijtc-531	182	6	the	the	DET
ijtc-531	182	7	context	context	NOUN
ijtc-531	182	8	of	of	ADP
ijtc-531	182	9	land	land	NOUN
ijtc-531	182	10	taxation	taxation	NOUN
ijtc-531	182	11	in	in	ADP
ijtc-531	182	12	the	the	DET
ijtc-531	182	13	czech	czech	PROPN
ijtc-531	182	14	republic	republic	NOUN
ijtc-531	182	15	.	.	PUNCT
ijtc-531	183	1	land	land	NOUN
ijtc-531	183	2	use	use	NOUN
ijtc-531	183	3	policy	policy	NOUN
ijtc-531	183	4	,	,	PUNCT
ijtc-531	183	5	82	82	NUM
ijtc-531	183	6	,	,	PUNCT
ijtc-531	183	7	30–36	30–36	NUM
ijtc-531	183	8	.	.	PUNCT
ijtc-531	184	1	https://doi.org/10.1016/j.landusepol.2018.11.048	https://doi.org/10.1016/j.landusepol.2018.11.048	PROPN
ijtc-531	184	2	koethenbuerger	koethenbuerger	NOUN
ijtc-531	184	3	,	,	PUNCT
ijtc-531	184	4	m.	m.	NOUN
ijtc-531	184	5	(	(	PUNCT
ijtc-531	184	6	2011	2011	NUM
ijtc-531	184	7	)	)	PUNCT
ijtc-531	184	8	.	.	PUNCT
ijtc-531	185	1	how	how	SCONJ
ijtc-531	185	2	do	do	AUX
ijtc-531	185	3	local	local	ADJ
ijtc-531	185	4	governments	government	NOUN
ijtc-531	185	5	decide	decide	VERB
ijtc-531	185	6	on	on	ADP
ijtc-531	185	7	public	public	ADJ
ijtc-531	185	8	policy	policy	NOUN
ijtc-531	185	9	in	in	ADP
ijtc-531	185	10	fiscal	fiscal	ADJ
ijtc-531	185	11	federalism	federalism	NOUN
ijtc-531	185	12	?	?	PUNCT
ijtc-531	186	1	tax	tax	NOUN
ijtc-531	186	2	vs.	vs.	ADP
ijtc-531	186	3	expenditure	expenditure	NOUN
ijtc-531	186	4	optimization	optimization	NOUN
ijtc-531	186	5	.	.	PUNCT
ijtc-531	187	1	journal	journal	NOUN
ijtc-531	187	2	of	of	ADP
ijtc-531	187	3	public	public	ADJ
ijtc-531	187	4	economics	economic	NOUN
ijtc-531	187	5	,	,	PUNCT
ijtc-531	187	6	95(11–12	95(11–12	NUM
ijtc-531	187	7	)	)	PUNCT
ijtc-531	187	8	,	,	PUNCT
ijtc-531	187	9	1516	1516	NUM
ijtc-531	187	10	–	–	PUNCT
ijtc-531	187	11	1522	1522	NUM
ijtc-531	187	12	.	.	PUNCT
ijtc-531	188	1	https://doi.org/10.1016/j.jpubeco.2011.06.006	https://doi.org/10.1016/j.jpubeco.2011.06.006	NUM
ijtc-531	188	2	effectiveness	effectiveness	NOUN
ijtc-531	188	3	of	of	ADP
ijtc-531	188	4	collection	collection	NOUN
ijtc-531	188	5	of	of	ADP
ijtc-531	188	6	land	land	NOUN
ijtc-531	188	7	and	and	CCONJ
ijtc-531	188	8	building	building	NOUN
ijtc-531	188	9	tax	tax	NOUN
ijtc-531	188	10	in	in	ADP
ijtc-531	188	11	the	the	DET
ijtc-531	188	12	rural	rural	ADJ
ijtc-531	188	13	and	and	CCONJ
ijtc-531	188	14	urban	urban	ADJ
ijtc-531	188	15	sector	sector	NOUN
ijtc-531	188	16	(	(	PUNCT
ijtc-531	188	17	pbb	pbb	NOUN
ijtc-531	188	18	-	-	PUNCT
ijtc-531	188	19	p2	p2	NOUN
ijtc-531	188	20	)	)	PUNCT
ijtc-531	188	21	receivables	receivables	NOUN
ijtc-531	188	22	in	in	ADP
ijtc-531	188	23	increasing	increase	VERB
ijtc-531	188	24	the	the	DET
ijtc-531	188	25	realization	realization	NOUN
ijtc-531	188	26	of	of	ADP
ijtc-531	188	27	revenue	revenue	NOUN
ijtc-531	188	28	in	in	ADP
ijtc-531	188	29	the	the	DET
ijtc-531	188	30	revenue	revenue	NOUN
ijtc-531	188	31	agency	agency	NOUN
ijtc-531	188	32	of	of	ADP
ijtc-531	188	33	bekasi	bekasi	PROPN
ijtc-531	188	34	city	city	PROPN
ijtc-531	188	35	area	area	NOUN
ijtc-531	188	36	in	in	ADP
ijtc-531	188	37	2019	2019	NUM
ijtc-531	188	38	-	-	SYM
ijtc-531	188	39	2021	2021	NUM
ijtc-531	188	40	novlyani	novlyani	NOUN
ijtc-531	188	41	,	,	PUNCT
ijtc-531	188	42	darmawan	darmawan	PROPN
ijtc-531	188	43	318	318	NUM
ijtc-531	188	44	|	|	ADV
ijtc-531	188	45	ilomata	ilomata	PROPN
ijtc-531	188	46	international	international	ADJ
ijtc-531	188	47	journal	journal	NOUN
ijtc-531	188	48	of	of	ADP
ijtc-531	188	49	tax	tax	PROPN
ijtc-531	188	50	&	&	CCONJ
ijtc-531	188	51	accounting	accounting	PROPN
ijtc-531	188	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-531	188	53	lahiri	lahiri	PROPN
ijtc-531	188	54	,	,	PUNCT
ijtc-531	188	55	k.	k.	PROPN
ijtc-531	188	56	,	,	PUNCT
ijtc-531	188	57	&	&	CCONJ
ijtc-531	188	58	yang	yang	PROPN
ijtc-531	188	59	,	,	PUNCT
ijtc-531	188	60	c.	c.	PROPN
ijtc-531	188	61	(	(	PUNCT
ijtc-531	188	62	2021	2021	NUM
ijtc-531	188	63	)	)	PUNCT
ijtc-531	188	64	.	.	PUNCT
ijtc-531	189	1	boosting	boost	VERB
ijtc-531	189	2	tax	tax	NOUN
ijtc-531	189	3	revenues	revenue	NOUN
ijtc-531	189	4	with	with	ADP
ijtc-531	189	5	mixed	mixed	ADJ
ijtc-531	189	6	-	-	PUNCT
ijtc-531	189	7	frequency	frequency	NOUN
ijtc-531	189	8	data	datum	NOUN
ijtc-531	189	9	in	in	ADP
ijtc-531	189	10	the	the	DET
ijtc-531	189	11	aftermath	aftermath	NOUN
ijtc-531	189	12	of	of	ADP
ijtc-531	189	13	covid-19	covid-19	PROPN
ijtc-531	189	14	:	:	PUNCT
ijtc-531	189	15	the	the	DET
ijtc-531	189	16	case	case	NOUN
ijtc-531	189	17	of	of	ADP
ijtc-531	189	18	new	new	PROPN
ijtc-531	189	19	york	york	PROPN
ijtc-531	189	20	.	.	PUNCT
ijtc-531	190	1	international	international	ADJ
ijtc-531	190	2	journal	journal	PROPN
ijtc-531	190	3	of	of	ADP
ijtc-531	190	4	forecasting	forecasting	NOUN
ijtc-531	190	5	.	.	PUNCT
ijtc-531	191	1	https://doi.org/10.1016/j.ijforecast.2021.10.005	https://doi.org/10.1016/j.ijforecast.2021.10.005	VERB
ijtc-531	191	2	mahmudi	mahmudi	VERB
ijtc-531	191	3	.	.	PUNCT
ijtc-531	192	1	(	(	PUNCT
ijtc-531	192	2	2016	2016	NUM
ijtc-531	192	3	)	)	PUNCT
ijtc-531	192	4	.	.	PUNCT
ijtc-531	193	1	akuntansi	akuntansi	PROPN
ijtc-531	193	2	sektor	sektor	PROPN
ijtc-531	193	3	publik	publik	PROPN
ijtc-531	193	4	(	(	PUNCT
ijtc-531	193	5	2nd	2nd	PROPN
ijtc-531	193	6	ed	ed	NOUN
ijtc-531	193	7	.	.	PUNCT
ijtc-531	193	8	)	)	PUNCT
ijtc-531	193	9	.	.	PUNCT
ijtc-531	194	1	penerbit	penerbit	PROPN
ijtc-531	194	2	uii	uii	PROPN
ijtc-531	194	3	press	press	NOUN
ijtc-531	194	4	.	.	PUNCT
ijtc-531	195	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1140631	https://opac.perpusnas.go.id/detailopac.aspx?id=1140631	PROPN
ijtc-531	195	2	mardiasmo	mardiasmo	PROPN
ijtc-531	195	3	.	.	PUNCT
ijtc-531	196	1	(	(	PUNCT
ijtc-531	196	2	2018	2018	NUM
ijtc-531	196	3	)	)	PUNCT
ijtc-531	196	4	.	.	PUNCT
ijtc-531	197	1	perpajakan	perpajakan	INTJ
ijtc-531	197	2	(	(	PUNCT
ijtc-531	197	3	20th	20th	NOUN
ijtc-531	197	4	ed	ed	NOUN
ijtc-531	197	5	.	.	PUNCT
ijtc-531	197	6	)	)	PUNCT
ijtc-531	197	7	.	.	PUNCT
ijtc-531	198	1	andi	andi	PROPN
ijtc-531	198	2	publisher	publisher	PROPN
ijtc-531	198	3	.	.	PUNCT
ijtc-531	199	1	https://opac.perpusnas.go.id/detailopac.aspx?id=683639	https://opac.perpusnas.go.id/detailopac.aspx?id=683639	PROPN
ijtc-531	199	2	marlina	marlina	PROPN
ijtc-531	199	3	,	,	PUNCT
ijtc-531	199	4	l.	l.	PROPN
ijtc-531	199	5	,	,	PUNCT
ijtc-531	199	6	&	&	CCONJ
ijtc-531	199	7	syahribulan	syahribulan	PROPN
ijtc-531	199	8	,	,	PUNCT
ijtc-531	199	9	s.	s.	PROPN
ijtc-531	199	10	(	(	PUNCT
ijtc-531	199	11	2021	2021	NUM
ijtc-531	199	12	)	)	PUNCT
ijtc-531	199	13	.	.	PUNCT
ijtc-531	200	1	peranan	peranan	PROPN
ijtc-531	200	2	insentif	insentif	PROPN
ijtc-531	200	3	pajak	pajak	PROPN
ijtc-531	200	4	yang	yang	PROPN
ijtc-531	200	5	di	di	PROPN
ijtc-531	200	6	tanggung	tanggung	PROPN
ijtc-531	200	7	pemerintah	pemerintah	PROPN
ijtc-531	200	8	(	(	PUNCT
ijtc-531	200	9	dtp	dtp	PROPN
ijtc-531	200	10	)	)	PUNCT
ijtc-531	200	11	di	di	NOUN
ijtc-531	200	12	era	era	NOUN
ijtc-531	200	13	pandemi	pandemi	PART
ijtc-531	200	14	covid	covid	PROPN
ijtc-531	200	15	19	19	NUM
ijtc-531	200	16	.	.	PUNCT
ijtc-531	200	17	economy	economy	NOUN
ijtc-531	200	18	deposit	deposit	NOUN
ijtc-531	200	19	journal	journal	NOUN
ijtc-531	200	20	(	(	PUNCT
ijtc-531	200	21	e	e	NOUN
ijtc-531	200	22	-	-	NOUN
ijtc-531	200	23	dj	dj	NOUN
ijtc-531	200	24	)	)	PUNCT
ijtc-531	200	25	,	,	PUNCT
ijtc-531	200	26	2(2	2(2	NUM
ijtc-531	200	27	)	)	PUNCT
ijtc-531	200	28	.	.	PUNCT
ijtc-531	201	1	https://doi.org/10.36090/e-dj.v2i2.910	https://doi.org/10.36090/e-dj.v2i2.910	PROPN
ijtc-531	201	2	matti	matti	PROPN
ijtc-531	201	3	,	,	PUNCT
ijtc-531	201	4	s.	s.	PROPN
ijtc-531	201	5	,	,	PUNCT
ijtc-531	201	6	nässén	nässén	VERB
ijtc-531	201	7	,	,	PUNCT
ijtc-531	201	8	j.	j.	PROPN
ijtc-531	201	9	,	,	PUNCT
ijtc-531	201	10	&	&	CCONJ
ijtc-531	201	11	larsson	larsson	PROPN
ijtc-531	201	12	,	,	PUNCT
ijtc-531	201	13	j.	j.	PROPN
ijtc-531	201	14	(	(	PUNCT
ijtc-531	201	15	2022	2022	NUM
ijtc-531	201	16	)	)	PUNCT
ijtc-531	201	17	.	.	PUNCT
ijtc-531	202	1	are	be	AUX
ijtc-531	202	2	fee	fee	NOUN
ijtc-531	202	3	-	-	PUNCT
ijtc-531	202	4	and	and	CCONJ
ijtc-531	202	5	-	-	PUNCT
ijtc-531	202	6	dividend	dividend	NOUN
ijtc-531	202	7	schemes	scheme	NOUN
ijtc-531	202	8	the	the	DET
ijtc-531	202	9	savior	savior	NOUN
ijtc-531	202	10	of	of	ADP
ijtc-531	202	11	environmental	environmental	ADJ
ijtc-531	202	12	taxation	taxation	NOUN
ijtc-531	202	13	?	?	PUNCT
ijtc-531	203	1	analyses	analysis	NOUN
ijtc-531	203	2	of	of	ADP
ijtc-531	203	3	how	how	SCONJ
ijtc-531	203	4	different	different	ADJ
ijtc-531	203	5	revenue	revenue	NOUN
ijtc-531	203	6	use	use	NOUN
ijtc-531	203	7	alternatives	alternative	NOUN
ijtc-531	203	8	affect	affect	VERB
ijtc-531	203	9	public	public	ADJ
ijtc-531	203	10	support	support	NOUN
ijtc-531	203	11	for	for	ADP
ijtc-531	203	12	sweden	sweden	PROPN
ijtc-531	203	13	’s	’s	PART
ijtc-531	203	14	air	air	PROPN
ijtc-531	203	15	passenger	passenger	NOUN
ijtc-531	203	16	tax	tax	NOUN
ijtc-531	203	17	.	.	PUNCT
ijtc-531	204	1	environmental	environmental	ADJ
ijtc-531	204	2	science	science	PROPN
ijtc-531	204	3	&	&	CCONJ
ijtc-531	204	4	policy	policy	NOUN
ijtc-531	204	5	,	,	PUNCT
ijtc-531	204	6	132	132	NUM
ijtc-531	204	7	,	,	PUNCT
ijtc-531	204	8	181–189	181–189	NUM
ijtc-531	204	9	.	.	PUNCT
ijtc-531	205	1	https://doi.org/10.1016/j.envsci.2022.02.024	https://doi.org/10.1016/j.envsci.2022.02.024	VERB
ijtc-531	205	2	miyazaki	miyazaki	PROPN
ijtc-531	205	3	,	,	PUNCT
ijtc-531	205	4	t.	t.	PROPN
ijtc-531	205	5	,	,	PUNCT
ijtc-531	205	6	&	&	CCONJ
ijtc-531	205	7	sato	sato	PROPN
ijtc-531	205	8	,	,	PUNCT
ijtc-531	205	9	m.	m.	NOUN
ijtc-531	205	10	(	(	PUNCT
ijtc-531	205	11	2022	2022	NUM
ijtc-531	205	12	)	)	PUNCT
ijtc-531	205	13	.	.	PUNCT
ijtc-531	206	1	property	property	NOUN
ijtc-531	206	2	tax	tax	NOUN
ijtc-531	206	3	and	and	CCONJ
ijtc-531	206	4	farmland	farmland	NOUN
ijtc-531	206	5	use	use	NOUN
ijtc-531	206	6	in	in	ADP
ijtc-531	206	7	urban	urban	ADJ
ijtc-531	206	8	areas	area	NOUN
ijtc-531	206	9	:	:	PUNCT
ijtc-531	206	10	evidence	evidence	NOUN
ijtc-531	206	11	from	from	ADP
ijtc-531	206	12	the	the	DET
ijtc-531	206	13	reform	reform	NOUN
ijtc-531	206	14	in	in	ADP
ijtc-531	206	15	the	the	DET
ijtc-531	206	16	early	early	ADJ
ijtc-531	206	17	1990s	1990	NOUN
ijtc-531	206	18	in	in	ADP
ijtc-531	206	19	japan	japan	PROPN
ijtc-531	206	20	.	.	PUNCT
ijtc-531	207	1	journal	journal	PROPN
ijtc-531	207	2	of	of	ADP
ijtc-531	207	3	the	the	DET
ijtc-531	207	4	japanese	japanese	ADJ
ijtc-531	207	5	and	and	CCONJ
ijtc-531	207	6	international	international	ADJ
ijtc-531	207	7	economies	economy	NOUN
ijtc-531	207	8	,	,	PUNCT
ijtc-531	207	9	63	63	NUM
ijtc-531	207	10	,	,	PUNCT
ijtc-531	207	11	101185	101185	NUM
ijtc-531	207	12	.	.	PUNCT
ijtc-531	208	1	https://doi.org/10.1016/j.jjie.2021.101185	https://doi.org/10.1016/j.jjie.2021.101185	PROPN
ijtc-531	208	2	ndoricimpa	ndoricimpa	PROPN
ijtc-531	208	3	,	,	PUNCT
ijtc-531	208	4	a.	a.	NOUN
ijtc-531	208	5	(	(	PUNCT
ijtc-531	208	6	2021	2021	NUM
ijtc-531	208	7	)	)	PUNCT
ijtc-531	208	8	.	.	PUNCT
ijtc-531	209	1	tax	tax	NOUN
ijtc-531	209	2	reforms	reform	NOUN
ijtc-531	209	3	,	,	PUNCT
ijtc-531	209	4	civil	civil	ADJ
ijtc-531	209	5	conflicts	conflict	NOUN
ijtc-531	209	6	and	and	CCONJ
ijtc-531	209	7	tax	tax	NOUN
ijtc-531	209	8	revenue	revenue	NOUN
ijtc-531	209	9	performance	performance	NOUN
ijtc-531	209	10	in	in	ADP
ijtc-531	209	11	burundi	burundi	PROPN
ijtc-531	209	12	.	.	PUNCT
ijtc-531	210	1	scientific	scientific	ADJ
ijtc-531	210	2	african	african	PROPN
ijtc-531	210	3	,	,	PUNCT
ijtc-531	210	4	13	13	NUM
ijtc-531	210	5	,	,	PUNCT
ijtc-531	210	6	e00927	e00927	PROPN
ijtc-531	210	7	.	.	PUNCT
ijtc-531	211	1	https://doi.org/10.1016/j.sciaf.2021.e00927	https://doi.org/10.1016/j.sciaf.2021.e00927	X
ijtc-531	211	2	oktaviani	oktaviani	PROPN
ijtc-531	211	3	,	,	PUNCT
ijtc-531	211	4	r.	r.	PROPN
ijtc-531	211	5	m.	m.	PROPN
ijtc-531	211	6	,	,	PUNCT
ijtc-531	211	7	kurnia	kurnia	PROPN
ijtc-531	211	8	,	,	PUNCT
ijtc-531	211	9	h.	h.	PROPN
ijtc-531	211	10	,	,	PUNCT
ijtc-531	211	11	sunarto	sunarto	PROPN
ijtc-531	211	12	,	,	PUNCT
ijtc-531	211	13	s.	s.	PROPN
ijtc-531	211	14	,	,	PUNCT
ijtc-531	211	15	&	&	CCONJ
ijtc-531	211	16	udin	udin	PROPN
ijtc-531	211	17	,	,	PUNCT
ijtc-531	211	18	u.	u.	PROPN
ijtc-531	211	19	(	(	PUNCT
ijtc-531	211	20	2020	2020	NUM
ijtc-531	211	21	)	)	PUNCT
ijtc-531	211	22	.	.	PUNCT
ijtc-531	212	1	the	the	DET
ijtc-531	212	2	effects	effect	NOUN
ijtc-531	212	3	of	of	ADP
ijtc-531	212	4	taxpayer	taxpayer	NOUN
ijtc-531	212	5	knowledge	knowledge	NOUN
ijtc-531	212	6	and	and	CCONJ
ijtc-531	212	7	taxation	taxation	NOUN
ijtc-531	212	8	socialization	socialization	NOUN
ijtc-531	212	9	on	on	ADP
ijtc-531	212	10	taxpayer	taxpayer	NOUN
ijtc-531	212	11	compliance	compliance	NOUN
ijtc-531	212	12	:	:	PUNCT
ijtc-531	212	13	the	the	DET
ijtc-531	212	14	role	role	NOUN
ijtc-531	212	15	of	of	ADP
ijtc-531	212	16	taxpayer	taxpayer	NOUN
ijtc-531	212	17	awareness	awareness	NOUN
ijtc-531	212	18	in	in	ADP
ijtc-531	212	19	developing	develop	VERB
ijtc-531	212	20	indonesian	indonesian	ADJ
ijtc-531	212	21	economy	economy	NOUN
ijtc-531	212	22	.	.	PUNCT
ijtc-531	213	1	accounting	accounting	NOUN
ijtc-531	213	2	,	,	PUNCT
ijtc-531	213	3	89–96	89–96	NUM
ijtc-531	213	4	.	.	PUNCT
ijtc-531	214	1	https://doi.org/10.5267/j.ac.2019.12.004	https://doi.org/10.5267/j.ac.2019.12.004	PROPN
ijtc-531	214	2	padyanoor	padyanoor	NOUN
ijtc-531	214	3	,	,	PUNCT
ijtc-531	214	4	a.	a.	NOUN
ijtc-531	214	5	(	(	PUNCT
ijtc-531	214	6	2020	2020	NUM
ijtc-531	214	7	)	)	PUNCT
ijtc-531	214	8	.	.	PUNCT
ijtc-531	215	1	kebijakan	kebijakan	PROPN
ijtc-531	215	2	pajak	pajak	PROPN
ijtc-531	215	3	indonesia	indonesia	PROPN
ijtc-531	215	4	menanggapi	menanggapi	PROPN
ijtc-531	215	5	krisis	krisis	VERB
ijtc-531	215	6	covid-19	covid-19	PROPN
ijtc-531	215	7	:	:	PUNCT
ijtc-531	215	8	manfaat	manfaat	PROPN
ijtc-531	215	9	bagi	bagi	PROPN
ijtc-531	215	10	wajib	wajib	PROPN
ijtc-531	215	11	pajak	pajak	PROPN
ijtc-531	215	12	.	.	PUNCT
ijtc-531	216	1	e	e	X
ijtc-531	216	2	-	-	ADJ
ijtc-531	216	3	jurnal	jurnal	ADJ
ijtc-531	216	4	akuntansi	akuntansi	PROPN
ijtc-531	216	5	,	,	PUNCT
ijtc-531	216	6	30(9	30(9	PROPN
ijtc-531	216	7	)	)	PUNCT
ijtc-531	216	8	,	,	PUNCT
ijtc-531	216	9	2216	2216	NUM
ijtc-531	216	10	.	.	PUNCT
ijtc-531	217	1	https://doi.org/10.24843/eja.2020.v30.i09.p04	https://doi.org/10.24843/eja.2020.v30.i09.p04	PROPN
ijtc-531	217	2	pohan	pohan	VERB
ijtc-531	217	3	,	,	PUNCT
ijtc-531	217	4	c.	c.	PROPN
ijtc-531	217	5	a.	a.	NOUN
ijtc-531	217	6	(	(	PUNCT
ijtc-531	217	7	2021	2021	NUM
ijtc-531	217	8	)	)	PUNCT
ijtc-531	217	9	.	.	PUNCT
ijtc-531	218	1	kebijakan	kebijakan	PROPN
ijtc-531	218	2	dan	dan	PROPN
ijtc-531	218	3	administrasi	administrasi	PROPN
ijtc-531	218	4	perpajakan	perpajakan	PROPN
ijtc-531	218	5	daerah	daerah	PROPN
ijtc-531	218	6	di	di	PROPN
ijtc-531	218	7	indonesia	indonesia	PROPN
ijtc-531	218	8	(	(	PUNCT
ijtc-531	218	9	1st	1st	ADJ
ijtc-531	218	10	ed	ed	NOUN
ijtc-531	218	11	.	.	PUNCT
ijtc-531	218	12	)	)	PUNCT
ijtc-531	218	13	.	.	PUNCT
ijtc-531	219	1	gramedia	gramedia	NOUN
ijtc-531	219	2	pustaka	pustaka	ADJ
ijtc-531	219	3	utama	utama	PROPN
ijtc-531	219	4	.	.	PUNCT
ijtc-531	220	1	https://ebooks.gramedia.com/id/buku/kebijakan-dan-administrasiperpajakan-daerah-di-indonesia	https://ebooks.gramedia.com/id/buku/kebijakan-dan-administrasiperpajakan-daerah-di-indonesia	PROPN
ijtc-531	220	2	prawitra	prawitra	PROPN
ijtc-531	220	3	,	,	PUNCT
ijtc-531	220	4	d.	d.	PROPN
ijtc-531	220	5	,	,	PUNCT
ijtc-531	220	6	&	&	CCONJ
ijtc-531	220	7	lutfi	lutfi	PROPN
ijtc-531	220	8	,	,	PUNCT
ijtc-531	220	9	a.	a.	NOUN
ijtc-531	220	10	(	(	PUNCT
ijtc-531	220	11	2021	2021	NUM
ijtc-531	220	12	)	)	PUNCT
ijtc-531	220	13	.	.	PUNCT
ijtc-531	221	1	analisis	analisis	PROPN
ijtc-531	221	2	pengelolaan	pengelolaan	PROPN
ijtc-531	221	3	pbb	pbb	PROPN
ijtc-531	221	4	-	-	PUNCT
ijtc-531	221	5	p2	p2	PROPN
ijtc-531	221	6	di	di	NOUN
ijtc-531	221	7	provinsi	provinsi	PROPN
ijtc-531	221	8	dki	dki	PROPN
ijtc-531	221	9	jakarta	jakarta	PROPN
ijtc-531	221	10	tahun	tahun	PROPN
ijtc-531	221	11	2015	2015	NUM
ijtc-531	221	12	2019	2019	NUM
ijtc-531	221	13	.	.	PUNCT
ijtc-531	222	1	jurnal	jurnal	ADJ
ijtc-531	222	2	sekuritas	sekurita	NOUN
ijtc-531	222	3	(	(	PUNCT
ijtc-531	222	4	saham	saham	PROPN
ijtc-531	222	5	,	,	PUNCT
ijtc-531	222	6	ekonomi	ekonomi	PROPN
ijtc-531	222	7	,	,	PUNCT
ijtc-531	222	8	keuangan	keuangan	VERB
ijtc-531	222	9	dan	dan	PROPN
ijtc-531	222	10	investasi	investasi	PROPN
ijtc-531	222	11	)	)	PUNCT
ijtc-531	222	12	,	,	PUNCT
ijtc-531	222	13	4(3	4(3	NUM
ijtc-531	222	14	)	)	PUNCT
ijtc-531	222	15	,	,	PUNCT
ijtc-531	222	16	220	220	NUM
ijtc-531	222	17	.	.	PUNCT
ijtc-531	223	1	https://doi.org/10.32493/skt.v4i3.10641	https://doi.org/10.32493/skt.v4i3.10641	PROPN
ijtc-531	223	2	rahayu	rahayu	PROPN
ijtc-531	223	3	,	,	PUNCT
ijtc-531	223	4	s.	s.	PROPN
ijtc-531	223	5	k.	k.	PROPN
ijtc-531	223	6	(	(	PUNCT
ijtc-531	223	7	2017	2017	NUM
ijtc-531	223	8	)	)	PUNCT
ijtc-531	223	9	.	.	PUNCT
ijtc-531	224	1	perpajakan	perpajakan	INTJ
ijtc-531	224	2	:	:	PUNCT
ijtc-531	224	3	konsep	konsep	PROPN
ijtc-531	224	4	dan	dan	PROPN
ijtc-531	224	5	aspek	aspek	VERB
ijtc-531	224	6	formal	formal	ADJ
ijtc-531	224	7	(	(	PUNCT
ijtc-531	224	8	1st	1st	ADJ
ijtc-531	224	9	ed	ed	NOUN
ijtc-531	224	10	.	.	PUNCT
ijtc-531	224	11	)	)	PUNCT
ijtc-531	224	12	.	.	PUNCT
ijtc-531	225	1	rekayasa	rekayasa	PROPN
ijtc-531	225	2	sains	sains	PROPN
ijtc-531	225	3	.	.	PUNCT
ijtc-531	226	1	https://openlibrary.telkomuniversity.ac.id/pustaka/143210/perpajakan-konsep-dan-aspekformal.html	https://openlibrary.telkomuniversity.ac.id/pustaka/143210/perpajakan-konsep-dan-aspekformal.html	ADJ
ijtc-531	226	2	samudra	samudra	PROPN
ijtc-531	226	3	,	,	PUNCT
ijtc-531	226	4	a.	a.	NOUN
ijtc-531	226	5	a.	a.	PROPN
ijtc-531	226	6	(	(	PUNCT
ijtc-531	226	7	2016	2016	NUM
ijtc-531	226	8	)	)	PUNCT
ijtc-531	226	9	.	.	PUNCT
ijtc-531	227	1	perpajakan	perpajakan	PROPN
ijtc-531	227	2	di	di	PROPN
ijtc-531	227	3	indonesia	indonesia	PROPN
ijtc-531	227	4	:	:	PUNCT
ijtc-531	227	5	keuangan	keuangan	PROPN
ijtc-531	227	6	,	,	PUNCT
ijtc-531	227	7	pajak	pajak	PROPN
ijtc-531	227	8	dan	dan	PROPN
ijtc-531	227	9	retribusi	retribusi	PROPN
ijtc-531	227	10	daerah	daerah	PROPN
ijtc-531	227	11	(	(	PUNCT
ijtc-531	227	12	2nd	2nd	PROPN
ijtc-531	227	13	ed	ed	NOUN
ijtc-531	227	14	.	.	PUNCT
ijtc-531	227	15	)	)	PUNCT
ijtc-531	227	16	.	.	PUNCT
ijtc-531	228	1	pt	pt	PROPN
ijtc-531	228	2	rajagrafindo	rajagrafindo	PROPN
ijtc-531	228	3	persada	persada	PROPN
ijtc-531	228	4	.	.	PUNCT
ijtc-531	229	1	https://opac.perpusnas.go.id/detailopac.aspx?id=928594	https://opac.perpusnas.go.id/detailopac.aspx?id=928594	PROPN
ijtc-531	229	2	selvi	selvi	PROPN
ijtc-531	229	3	,	,	PUNCT
ijtc-531	229	4	s.	s.	PROPN
ijtc-531	229	5	,	,	PUNCT
ijtc-531	229	6	&	&	CCONJ
ijtc-531	229	7	ramdhan	ramdhan	PROPN
ijtc-531	229	8	,	,	PUNCT
ijtc-531	229	9	a.	a.	NOUN
ijtc-531	229	10	(	(	PUNCT
ijtc-531	229	11	2020	2020	NUM
ijtc-531	229	12	)	)	PUNCT
ijtc-531	229	13	.	.	PUNCT
ijtc-531	230	1	kajian	kajian	PROPN
ijtc-531	230	2	kebijakan	kebijakan	PROPN
ijtc-531	230	3	pemberian	pemberian	PROPN
ijtc-531	230	4	insentif	insentif	PROPN
ijtc-531	230	5	pajak	pajak	ADV
ijtc-531	230	6	dalam	dalam	PROPN
ijtc-531	230	7	mengatasi	mengatasi	PROPN
ijtc-531	230	8	dampak	dampak	PROPN
ijtc-531	230	9	virus	virus	PROPN
ijtc-531	230	10	corona	corona	PROPN
ijtc-531	230	11	di	di	PROPN
ijtc-531	230	12	indonesia	indonesia	PROPN
ijtc-531	230	13	tahun	tahun	PROPN
ijtc-531	230	14	2019	2019	NUM
ijtc-531	230	15	.	.	PUNCT
ijtc-531	231	1	transparansi	transparansi	PROPN
ijtc-531	231	2	 	 	SPACE
ijtc-531	231	3	:	:	PUNCT
ijtc-531	231	4	jurnal	jurnal	ADJ
ijtc-531	231	5	ilmiah	ilmiah	PROPN
ijtc-531	231	6	ilmu	ilmu	PROPN
ijtc-531	231	7	administrasi	administrasi	NOUN
ijtc-531	231	8	,	,	PUNCT
ijtc-531	231	9	3(1	3(1	NUM
ijtc-531	231	10	)	)	PUNCT
ijtc-531	231	11	,	,	PUNCT
ijtc-531	231	12	96–100	96–100	NUM
ijtc-531	231	13	.	.	PUNCT
ijtc-531	231	14	https://doi.org/10.31334/transparansi.v3i1.846	https://doi.org/10.31334/transparansi.v3i1.846	PROPN
ijtc-531	231	15	sitohang	sitohang	PROPN
ijtc-531	231	16	,	,	PUNCT
ijtc-531	231	17	a.	a.	PROPN
ijtc-531	231	18	,	,	PUNCT
ijtc-531	231	19	&	&	CCONJ
ijtc-531	231	20	sinabutar	sinabutar	PROPN
ijtc-531	231	21	,	,	PUNCT
ijtc-531	231	22	r.	r.	PROPN
ijtc-531	231	23	(	(	PUNCT
ijtc-531	231	24	2020	2020	NUM
ijtc-531	231	25	)	)	PUNCT
ijtc-531	231	26	.	.	PUNCT
ijtc-531	232	1	analisis	analisis	PROPN
ijtc-531	232	2	kebijakan	kebijakan	PROPN
ijtc-531	232	3	isentif	isentif	PROPN
ijtc-531	232	4	pajak	pajak	PROPN
ijtc-531	232	5	di	di	PROPN
ijtc-531	232	6	tengah	tengah	PROPN
ijtc-531	232	7	wabah	wabah	NOUN
ijtc-531	232	8	covid-19	covid-19	PROPN
ijtc-531	232	9	di	di	PROPN
ijtc-531	232	10	indonesia	indonesia	PROPN
ijtc-531	232	11	.	.	PUNCT
ijtc-531	233	1	jurnal	jurnal	PROPN
ijtc-531	233	2	ekonomis	ekonomis	PROPN
ijtc-531	233	3	,	,	PUNCT
ijtc-531	233	4	13(3	13(3	NUM
ijtc-531	233	5	)	)	PUNCT
ijtc-531	233	6	,	,	PUNCT
ijtc-531	233	7	14–25	14–25	NUM
ijtc-531	233	8	.	.	PUNCT
ijtc-531	234	1	https://jurnal.unai.edu/index.php/jeko/article/view/2391	https://jurnal.unai.edu/index.php/jeko/article/view/2391	NOUN
ijtc-531	234	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-531	234	3	effectiveness	effectiveness	NOUN
ijtc-531	234	4	of	of	ADP
ijtc-531	234	5	collection	collection	NOUN
ijtc-531	234	6	of	of	ADP
ijtc-531	234	7	land	land	NOUN
ijtc-531	234	8	and	and	CCONJ
ijtc-531	234	9	building	building	NOUN
ijtc-531	234	10	tax	tax	NOUN
ijtc-531	234	11	in	in	ADP
ijtc-531	234	12	the	the	DET
ijtc-531	234	13	rural	rural	ADJ
ijtc-531	234	14	and	and	CCONJ
ijtc-531	234	15	urban	urban	ADJ
ijtc-531	234	16	sector	sector	NOUN
ijtc-531	234	17	(	(	PUNCT
ijtc-531	234	18	pbb	pbb	NOUN
ijtc-531	234	19	-	-	PUNCT
ijtc-531	234	20	p2	p2	NOUN
ijtc-531	234	21	)	)	PUNCT
ijtc-531	234	22	receivables	receivables	NOUN
ijtc-531	234	23	in	in	ADP
ijtc-531	234	24	increasing	increase	VERB
ijtc-531	234	25	the	the	DET
ijtc-531	234	26	realization	realization	NOUN
ijtc-531	234	27	of	of	ADP
ijtc-531	234	28	revenue	revenue	NOUN
ijtc-531	234	29	in	in	ADP
ijtc-531	234	30	the	the	DET
ijtc-531	234	31	revenue	revenue	NOUN
ijtc-531	234	32	agency	agency	NOUN
ijtc-531	234	33	of	of	ADP
ijtc-531	234	34	bekasi	bekasi	PROPN
ijtc-531	234	35	city	city	PROPN
ijtc-531	234	36	area	area	NOUN
ijtc-531	234	37	in	in	ADP
ijtc-531	234	38	2019	2019	NUM
ijtc-531	234	39	-	-	SYM
ijtc-531	234	40	2021	2021	NUM
ijtc-531	234	41	novlyani	novlyani	NOUN
ijtc-531	234	42	,	,	PUNCT
ijtc-531	234	43	darmawan	darmawan	PROPN
ijtc-531	234	44	319	319	NUM
ijtc-531	234	45	|	|	CCONJ
ijtc-531	234	46	ilomata	ilomata	PROPN
ijtc-531	234	47	international	international	ADJ
ijtc-531	234	48	journal	journal	NOUN
ijtc-531	234	49	of	of	ADP
ijtc-531	234	50	tax	tax	PROPN
ijtc-531	234	51	&	&	CCONJ
ijtc-531	234	52	accounting	account	VERB
ijtc-531	234	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-531	234	54	sugiyono	sugiyono	NOUN
ijtc-531	234	55	.	.	PUNCT
ijtc-531	235	1	(	(	PUNCT
ijtc-531	235	2	2014	2014	NUM
ijtc-531	235	3	)	)	PUNCT
ijtc-531	235	4	.	.	PUNCT
ijtc-531	236	1	metode	metode	PROPN
ijtc-531	236	2	penelitian	penelitian	PROPN
ijtc-531	236	3	kombinasi	kombinasi	NOUN
ijtc-531	236	4	(	(	PUNCT
ijtc-531	236	5	mix	mix	NOUN
ijtc-531	236	6	method	method	NOUN
ijtc-531	236	7	)	)	PUNCT
ijtc-531	236	8	(	(	PUNCT
ijtc-531	236	9	10th	10th	ADJ
ijtc-531	236	10	ed	ed	NOUN
ijtc-531	236	11	.	.	PUNCT
ijtc-531	236	12	)	)	PUNCT
ijtc-531	236	13	.	.	PUNCT
ijtc-531	237	1	alfabeta	alfabeta	PROPN
ijtc-531	237	2	.	.	PUNCT
ijtc-531	238	1	https://opac.perpusnas.go.id/detailopac.aspx?id=853411	https://opac.perpusnas.go.id/detailopac.aspx?id=853411	PROPN
ijtc-531	238	2	sugiyono	sugiyono	PROPN
ijtc-531	238	3	.	.	PUNCT
ijtc-531	239	1	(	(	PUNCT
ijtc-531	239	2	2019	2019	NUM
ijtc-531	239	3	)	)	PUNCT
ijtc-531	239	4	.	.	PUNCT
ijtc-531	240	1	metode	metode	PROPN
ijtc-531	240	2	penelitian	penelitian	PROPN
ijtc-531	240	3	kuantitatif	kuantitatif	PROPN
ijtc-531	240	4	,	,	PUNCT
ijtc-531	240	5	kualitatif	kualitatif	PROPN
ijtc-531	240	6	,	,	PUNCT
ijtc-531	240	7	dan	dan	PROPN
ijtc-531	240	8	r&d	r&d	PROPN
ijtc-531	240	9	–	–	PUNCT
ijtc-531	240	10	mpkk	mpkk	NOUN
ijtc-531	240	11	(	(	PUNCT
ijtc-531	240	12	i	i	NOUN
ijtc-531	240	13	)	)	PUNCT
ijtc-531	240	14	.	.	PUNCT
ijtc-531	241	1	alfabeta	alfabeta	PROPN
ijtc-531	241	2	.	.	PUNCT
ijtc-531	242	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-531	242	2	tambunan	tambunan	PROPN
ijtc-531	242	3	,	,	PUNCT
ijtc-531	242	4	m.	m.	PROPN
ijtc-531	242	5	r.	r.	PROPN
ijtc-531	242	6	u.	u.	PROPN
ijtc-531	242	7	d.	d.	PROPN
ijtc-531	242	8	(	(	PUNCT
ijtc-531	242	9	2020	2020	NUM
ijtc-531	242	10	)	)	PUNCT
ijtc-531	242	11	.	.	PUNCT
ijtc-531	243	1	kebijakan	kebijakan	PROPN
ijtc-531	243	2	perpajakan	perpajakan	PROPN
ijtc-531	243	3	di	di	PROPN
ijtc-531	243	4	indonesia	indonesia	PROPN
ijtc-531	243	5	untuk	untuk	PROPN
ijtc-531	243	6	kemudahan	kemudahan	PROPN
ijtc-531	243	7	ekonomi	ekonomi	PROPN
ijtc-531	243	8	saat	saat	PROPN
ijtc-531	243	9	masa	masa	PROPN
ijtc-531	243	10	pandemi	pandemi	ADP
ijtc-531	243	11	covid-19	covid-19	PROPN
ijtc-531	243	12	.	.	PUNCT
ijtc-531	244	1	jurnal	jurnal	ADJ
ijtc-531	244	2	administrasi	administrasi	PROPN
ijtc-531	244	3	dan	dan	PROPN
ijtc-531	244	4	kebijakan	kebijakan	PROPN
ijtc-531	244	5	publik	publik	PROPN
ijtc-531	244	6	,	,	PUNCT
ijtc-531	244	7	5(2	5(2	NUM
ijtc-531	244	8	)	)	PUNCT
ijtc-531	244	9	,	,	PUNCT
ijtc-531	244	10	173–192	173–192	NUM
ijtc-531	244	11	.	.	PUNCT
ijtc-531	245	1	http://jakp.fisip.unand.ac.id/index.php/jakp/article/view/100	http://jakp.fisip.unand.ac.id/index.php/jakp/article/view/100	PROPN
ijtc-531	245	2	widiastuti	widiastuti	PROPN
ijtc-531	245	3	.	.	PUNCT
ijtc-531	246	1	(	(	PUNCT
ijtc-531	246	2	2017	2017	NUM
ijtc-531	246	3	)	)	PUNCT
ijtc-531	246	4	.	.	PUNCT
ijtc-531	247	1	pengaruh	pengaruh	NOUN
ijtc-531	247	2	kualitas	kualita	NOUN
ijtc-531	247	3	pelayanan	pelayanan	VERB
ijtc-531	247	4	terhadap	terhadap	PROPN
ijtc-531	247	5	kepatuhan	kepatuhan	PROPN
ijtc-531	247	6	wajib	wajib	PROPN
ijtc-531	247	7	pajak	pajak	PROPN
ijtc-531	247	8	orang	orang	PROPN
ijtc-531	247	9	pribadi	pribadi	PROPN
ijtc-531	247	10	dengan	dengan	PROPN
ijtc-531	247	11	kepuasan	kepuasan	PROPN
ijtc-531	247	12	sebagai	sebagai	PROPN
ijtc-531	247	13	variabel	variabel	PROPN
ijtc-531	247	14	intervening	intervene	VERB
ijtc-531	247	15	kantor	kantor	PROPN
ijtc-531	247	16	pelayanan	pelayanan	VERB
ijtc-531	247	17	pajak	pajak	PROPN
ijtc-531	247	18	pratama	pratama	NOUN
ijtc-531	247	19	cibitung	cibitung	NOUN
ijtc-531	247	20	.	.	PUNCT
ijtc-531	248	1	jurnal	jurnal	PROPN
ijtc-531	248	2	akuntansi	akuntansi	PROPN
ijtc-531	248	3	bisnis	bisnis	PROPN
ijtc-531	248	4	pelita	pelita	PROPN
ijtc-531	248	5	bangsa	bangsa	PROPN
ijtc-531	248	6	,	,	PUNCT
ijtc-531	248	7	02(01	02(01	NUM
ijtc-531	248	8	)	)	PUNCT
ijtc-531	248	9	,	,	PUNCT
ijtc-531	248	10	1–15	1–15	NUM
ijtc-531	248	11	.	.	PUNCT
ijtc-531	248	12	https://journal.lppmpelitabangsa.id/index.php/akubis/article/view/110	https://journal.lppmpelitabangsa.id/index.php/akubis/article/view/110	PROPN
ijtc-531	249	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN