id	sid	tid	token	lemma	pos
ijtc-532	1	1	the	the	DET
ijtc-532	1	2	illomata	illomata	PROPN
ijtc-532	1	3	international	international	PROPN
ijtc-532	1	4	journal	journal	PROPN
ijtc-532	1	5	of	of	ADP
ijtc-532	1	6	management	management	NOUN
ijtc-532	1	7	ilomata	ilomata	PROPN
ijtc-532	1	8	international	international	ADJ
ijtc-532	1	9	journal	journal	NOUN
ijtc-532	1	10	of	of	ADP
ijtc-532	1	11	tax	tax	PROPN
ijtc-532	1	12	&	&	CCONJ
ijtc-532	1	13	accounting	account	VERB
ijtc-532	1	14	p	p	PROPN
ijtc-532	1	15	-	-	PUNCT
ijtc-532	1	16	issn	issn	NOUN
ijtc-532	1	17	:	:	PUNCT
ijtc-532	1	18	2714	2714	NUM
ijtc-532	1	19	-	-	SYM
ijtc-532	1	20	9838	9838	NUM
ijtc-532	1	21	;	;	PUNCT
ijtc-532	1	22	e	e	X
ijtc-532	1	23	-	-	PUNCT
ijtc-532	1	24	issn	issn	NOUN
ijtc-532	1	25	:	:	PUNCT
ijtc-532	1	26	2714	2714	NUM
ijtc-532	1	27	-	-	SYM
ijtc-532	1	28	9846	9846	NUM
ijtc-532	1	29	volume	volume	NOUN
ijtc-532	1	30	3	3	NUM
ijtc-532	1	31	,	,	PUNCT
ijtc-532	1	32	issue	issue	NOUN
ijtc-532	1	33	3	3	NUM
ijtc-532	1	34	july	july	PROPN
ijtc-532	1	35	2022	2022	NUM
ijtc-532	1	36	page	page	NOUN
ijtc-532	1	37	no	no	NOUN
ijtc-532	1	38	.	.	NOUN
ijtc-532	1	39	320	320	NUM
ijtc-532	1	40	-	-	SYM
ijtc-532	1	41	327	327	NUM
ijtc-532	1	42	320|	320|	NUM
ijtc-532	1	43	ilomata	ilomata	PROPN
ijtc-532	1	44	international	international	ADJ
ijtc-532	1	45	journal	journal	NOUN
ijtc-532	1	46	of	of	ADP
ijtc-532	1	47	tax	tax	PROPN
ijtc-532	1	48	&	&	CCONJ
ijtc-532	1	49	accounting	accounting	PROPN
ijtc-532	1	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-532	1	51	restaurant	restaurant	NOUN
ijtc-532	1	52	tax	tax	NOUN
ijtc-532	1	53	audit	audit	NOUN
ijtc-532	1	54	analysis	analysis	NOUN
ijtc-532	1	55	in	in	ADP
ijtc-532	1	56	the	the	DET
ijtc-532	1	57	order	order	NOUN
ijtc-532	1	58	to	to	PART
ijtc-532	1	59	test	test	VERB
ijtc-532	1	60	taxpayer	taxpayer	NOUN
ijtc-532	1	61	compliance	compliance	NOUN
ijtc-532	1	62	at	at	ADP
ijtc-532	1	63	suku	suku	PROPN
ijtc-532	1	64	badan	badan	PROPN
ijtc-532	1	65	pendapatan	pendapatan	PROPN
ijtc-532	1	66	daerah	daerah	PROPN
ijtc-532	1	67	kota	kota	PROPN
ijtc-532	1	68	administrasi	administrasi	PROPN
ijtc-532	1	69	jakarta	jakarta	PROPN
ijtc-532	1	70	selatan	selatan	PROPN
ijtc-532	1	71	in	in	ADP
ijtc-532	1	72	2021	2021	NUM
ijtc-532	1	73	alief	alief	PROPN
ijtc-532	1	74	ramdan	ramdan	PROPN
ijtc-532	1	75	,	,	PUNCT
ijtc-532	1	76	tuaraja	tuaraja	NOUN
ijtc-532	1	77	simon	simon	PROPN
ijtc-532	1	78	sinaga	sinaga	PROPN
ijtc-532	1	79	12institut	12institut	PROPN
ijtc-532	2	1	ilmu	ilmu	PROPN
ijtc-532	2	2	sosial	sosial	PROPN
ijtc-532	2	3	dan	dan	PROPN
ijtc-532	2	4	manajemen	manajemen	PROPN
ijtc-532	2	5	stiami	stiami	PROPN
ijtc-532	2	6	,	,	PUNCT
ijtc-532	2	7	indonesia	indonesia	PROPN
ijtc-532	2	8	correspondent	correspondent	NOUN
ijtc-532	2	9	:	:	PUNCT
ijtc-532	2	10	arya.nabila0828@gmail.com1	arya.nabila0828@gmail.com1	PROPN
ijtc-532	2	11	received	receive	VERB
ijtc-532	2	12	:	:	PUNCT
ijtc-532	2	13	june	june	PROPN
ijtc-532	2	14	5	5	NUM
ijtc-532	2	15	,	,	PUNCT
ijtc-532	2	16	2022	2022	NUM
ijtc-532	2	17	accepted	accept	VERB
ijtc-532	2	18	:	:	PUNCT
ijtc-532	2	19	july	july	PROPN
ijtc-532	2	20	15	15	NUM
ijtc-532	2	21	,	,	PUNCT
ijtc-532	2	22	2022	2022	NUM
ijtc-532	2	23	published	publish	VERB
ijtc-532	2	24	:	:	PUNCT
ijtc-532	2	25	july	july	PROPN
ijtc-532	2	26	31	31	NUM
ijtc-532	2	27	,	,	PUNCT
ijtc-532	2	28	2022	2022	NUM
ijtc-532	2	29	citation	citation	NOUN
ijtc-532	2	30	:	:	PUNCT
ijtc-532	2	31	ramdan	ramdan	PROPN
ijtc-532	2	32	,	,	PUNCT
ijtc-532	2	33	a.	a.	NOUN
ijtc-532	2	34	,	,	PUNCT
ijtc-532	2	35	sinaga	sinaga	NOUN
ijtc-532	2	36	,	,	PUNCT
ijtc-532	2	37	t	t	PROPN
ijtc-532	2	38	,	,	PUNCT
ijtc-532	2	39	s.(2022	s.(2022	PROPN
ijtc-532	2	40	)	)	PUNCT
ijtc-532	2	41	.	.	PUNCT
ijtc-532	3	1	restaurant	restaurant	NOUN
ijtc-532	3	2	tax	tax	NOUN
ijtc-532	3	3	audit	audit	NOUN
ijtc-532	3	4	analysis	analysis	NOUN
ijtc-532	3	5	in	in	ADP
ijtc-532	3	6	the	the	DET
ijtc-532	3	7	order	order	NOUN
ijtc-532	3	8	to	to	PART
ijtc-532	3	9	test	test	VERB
ijtc-532	3	10	taxpayer	taxpayer	NOUN
ijtc-532	3	11	compliance	compliance	NOUN
ijtc-532	3	12	at	at	ADP
ijtc-532	3	13	suku	suku	PROPN
ijtc-532	3	14	badan	badan	PROPN
ijtc-532	3	15	pendapatan	pendapatan	PROPN
ijtc-532	3	16	daerah	daerah	PROPN
ijtc-532	3	17	kota	kota	PROPN
ijtc-532	3	18	administrasi	administrasi	PROPN
ijtc-532	3	19	jakarta	jakarta	PROPN
ijtc-532	3	20	selatan	selatan	PROPN
ijtc-532	3	21	in	in	ADP
ijtc-532	3	22	2021	2021	NUM
ijtc-532	3	23	.	.	PUNCT
ijtc-532	4	1	ilomata	ilomata	PROPN
ijtc-532	4	2	international	international	ADJ
ijtc-532	4	3	journal	journal	NOUN
ijtc-532	4	4	of	of	ADP
ijtc-532	4	5	tax	tax	NOUN
ijtc-532	4	6	and	and	CCONJ
ijtc-532	4	7	accounting	accounting	NOUN
ijtc-532	4	8	,	,	PUNCT
ijtc-532	4	9	3(3	3(3	NUM
ijtc-532	4	10	)	)	PUNCT
ijtc-532	4	11	,	,	PUNCT
ijtc-532	4	12	320	320	NUM
ijtc-532	4	13	-	-	SYM
ijtc-532	4	14	327	327	NUM
ijtc-532	4	15	.	.	PUNCT
ijtc-532	5	1	https://doi.org/10.52728/ijtc.v3i3.532	https://doi.org/10.52728/ijtc.v3i3.532	NOUN
ijtc-532	5	2	abstract	abstract	NOUN
ijtc-532	5	3	:	:	PUNCT
ijtc-532	5	4	based	base	VERB
ijtc-532	5	5	on	on	ADP
ijtc-532	5	6	temporary	temporary	ADJ
ijtc-532	5	7	research	research	NOUN
ijtc-532	5	8	,	,	PUNCT
ijtc-532	5	9	there	there	PRON
ijtc-532	5	10	are	be	VERB
ijtc-532	5	11	still	still	ADV
ijtc-532	5	12	many	many	ADJ
ijtc-532	5	13	taxpayers	taxpayer	NOUN
ijtc-532	5	14	who	who	PRON
ijtc-532	5	15	are	be	AUX
ijtc-532	5	16	not	not	PART
ijtc-532	5	17	obedient	obedient	ADJ
ijtc-532	5	18	in	in	ADP
ijtc-532	5	19	fulfilling	fulfil	VERB
ijtc-532	5	20	their	their	PRON
ijtc-532	5	21	taxes	taxis	NOUN
ijtc-532	5	22	,	,	PUNCT
ijtc-532	5	23	such	such	ADJ
ijtc-532	5	24	as	as	ADP
ijtc-532	5	25	paying	pay	VERB
ijtc-532	5	26	taxes	taxis	NOUN
ijtc-532	5	27	not	not	PART
ijtc-532	5	28	on	on	ADP
ijtc-532	5	29	time	time	NOUN
ijtc-532	5	30	and	and	CCONJ
ijtc-532	5	31	not	not	PART
ijtc-532	5	32	by	by	ADP
ijtc-532	5	33	the	the	DET
ijtc-532	5	34	amount	amount	NOUN
ijtc-532	5	35	of	of	ADP
ijtc-532	5	36	tax	tax	NOUN
ijtc-532	5	37	owed	owe	VERB
ijtc-532	5	38	.	.	PUNCT
ijtc-532	6	1	this	this	DET
ijtc-532	6	2	study	study	NOUN
ijtc-532	6	3	aims	aim	VERB
ijtc-532	6	4	to	to	PART
ijtc-532	6	5	find	find	VERB
ijtc-532	6	6	out	out	ADP
ijtc-532	6	7	and	and	CCONJ
ijtc-532	6	8	analyze	analyze	VERB
ijtc-532	6	9	the	the	DET
ijtc-532	6	10	restaurant	restaurant	NOUN
ijtc-532	6	11	tax	tax	NOUN
ijtc-532	6	12	audit	audit	NOUN
ijtc-532	6	13	analysis	analysis	NOUN
ijtc-532	6	14	in	in	ADP
ijtc-532	6	15	the	the	DET
ijtc-532	6	16	framework	framework	NOUN
ijtc-532	6	17	of	of	ADP
ijtc-532	6	18	testing	test	VERB
ijtc-532	6	19	taxpayer	taxpayer	NOUN
ijtc-532	6	20	compliance	compliance	NOUN
ijtc-532	6	21	at	at	ADP
ijtc-532	6	22	the	the	DET
ijtc-532	6	23	south	south	PROPN
ijtc-532	6	24	jakarta	jakarta	PROPN
ijtc-532	6	25	city	city	PROPN
ijtc-532	6	26	administration	administration	PROPN
ijtc-532	6	27	regional	regional	PROPN
ijtc-532	6	28	revenue	revenue	NOUN
ijtc-532	6	29	tribe	tribe	NOUN
ijtc-532	6	30	in	in	ADP
ijtc-532	6	31	2021	2021	NUM
ijtc-532	6	32	.	.	PUNCT
ijtc-532	7	1	the	the	DET
ijtc-532	7	2	research	research	NOUN
ijtc-532	7	3	method	method	NOUN
ijtc-532	7	4	used	use	VERB
ijtc-532	7	5	in	in	ADP
ijtc-532	7	6	this	this	DET
ijtc-532	7	7	study	study	NOUN
ijtc-532	7	8	is	be	AUX
ijtc-532	7	9	a	a	DET
ijtc-532	7	10	qualitative	qualitative	ADJ
ijtc-532	7	11	descriptive	descriptive	ADJ
ijtc-532	7	12	method	method	NOUN
ijtc-532	7	13	.	.	PUNCT
ijtc-532	8	1	the	the	DET
ijtc-532	8	2	criteria	criterion	NOUN
ijtc-532	8	3	for	for	ADP
ijtc-532	8	4	the	the	DET
ijtc-532	8	5	sources	source	NOUN
ijtc-532	8	6	that	that	PRON
ijtc-532	8	7	the	the	DET
ijtc-532	8	8	author	author	NOUN
ijtc-532	8	9	uses	use	VERB
ijtc-532	8	10	as	as	ADP
ijtc-532	8	11	informants	informant	NOUN
ijtc-532	8	12	(	(	PUNCT
ijtc-532	8	13	parties	party	NOUN
ijtc-532	8	14	/	/	SYM
ijtc-532	8	15	interviewees	interviewee	NOUN
ijtc-532	8	16	)	)	PUNCT
ijtc-532	8	17	in	in	ADP
ijtc-532	8	18	this	this	DET
ijtc-532	8	19	study	study	NOUN
ijtc-532	8	20	are	be	AUX
ijtc-532	8	21	those	those	PRON
ijtc-532	8	22	who	who	PRON
ijtc-532	8	23	control	control	VERB
ijtc-532	8	24	and	and	CCONJ
ijtc-532	8	25	understand	understand	VERB
ijtc-532	8	26	the	the	DET
ijtc-532	8	27	conditions	condition	NOUN
ijtc-532	8	28	of	of	ADP
ijtc-532	8	29	the	the	DET
ijtc-532	8	30	research	research	NOUN
ijtc-532	8	31	object	object	NOUN
ijtc-532	8	32	,	,	PUNCT
ijtc-532	8	33	who	who	PRON
ijtc-532	8	34	are	be	AUX
ijtc-532	8	35	involved	involve	VERB
ijtc-532	8	36	or	or	CCONJ
ijtc-532	8	37	occupy	occupy	VERB
ijtc-532	8	38	positions	position	NOUN
ijtc-532	8	39	related	relate	VERB
ijtc-532	8	40	to	to	ADP
ijtc-532	8	41	the	the	DET
ijtc-532	8	42	topic	topic	NOUN
ijtc-532	8	43	under	under	ADP
ijtc-532	8	44	study	study	NOUN
ijtc-532	8	45	,	,	PUNCT
ijtc-532	8	46	and	and	CCONJ
ijtc-532	8	47	have	have	VERB
ijtc-532	8	48	sufficient	sufficient	ADJ
ijtc-532	8	49	time	time	NOUN
ijtc-532	8	50	to	to	PART
ijtc-532	8	51	be	be	AUX
ijtc-532	8	52	interviewed	interview	VERB
ijtc-532	8	53	.	.	PUNCT
ijtc-532	9	1	restaurant	restaurant	NOUN
ijtc-532	9	2	tax	tax	NOUN
ijtc-532	9	3	audit	audit	NOUN
ijtc-532	9	4	in	in	ADP
ijtc-532	9	5	the	the	DET
ijtc-532	9	6	context	context	NOUN
ijtc-532	9	7	of	of	ADP
ijtc-532	9	8	testing	test	VERB
ijtc-532	9	9	taxpayer	taxpayer	NOUN
ijtc-532	9	10	compliance	compliance	NOUN
ijtc-532	9	11	at	at	ADP
ijtc-532	9	12	the	the	DET
ijtc-532	9	13	regional	regional	ADJ
ijtc-532	9	14	revenue	revenue	NOUN
ijtc-532	9	15	subdistrict	subdistrict	NOUN
ijtc-532	9	16	of	of	ADP
ijtc-532	9	17	the	the	DET
ijtc-532	9	18	city	city	NOUN
ijtc-532	9	19	of	of	ADP
ijtc-532	9	20	south	south	PROPN
ijtc-532	9	21	jakarta	jakarta	PROPN
ijtc-532	9	22	administration	administration	PROPN
ijtc-532	9	23	has	have	AUX
ijtc-532	9	24	been	be	AUX
ijtc-532	9	25	carried	carry	VERB
ijtc-532	9	26	out	out	ADP
ijtc-532	9	27	well	well	ADV
ijtc-532	9	28	,	,	PUNCT
ijtc-532	9	29	especially	especially	ADV
ijtc-532	9	30	from	from	ADP
ijtc-532	9	31	the	the	DET
ijtc-532	9	32	audit	audit	NOUN
ijtc-532	9	33	procedures	procedure	NOUN
ijtc-532	9	34	and	and	CCONJ
ijtc-532	9	35	audit	audit	NOUN
ijtc-532	9	36	results	result	NOUN
ijtc-532	9	37	,	,	PUNCT
ijtc-532	9	38	but	but	CCONJ
ijtc-532	9	39	the	the	DET
ijtc-532	9	40	ability	ability	NOUN
ijtc-532	9	41	of	of	ADP
ijtc-532	9	42	the	the	DET
ijtc-532	9	43	tax	tax	NOUN
ijtc-532	9	44	authorities	authority	NOUN
ijtc-532	9	45	still	still	ADV
ijtc-532	9	46	needs	need	VERB
ijtc-532	9	47	to	to	PART
ijtc-532	9	48	be	be	AUX
ijtc-532	9	49	improved	improve	VERB
ijtc-532	9	50	.	.	PUNCT
ijtc-532	10	1	keywords	keyword	NOUN
ijtc-532	10	2	:	:	PUNCT
ijtc-532	10	3	restaurant	restaurant	NOUN
ijtc-532	10	4	tax	tax	NOUN
ijtc-532	10	5	audit	audit	NOUN
ijtc-532	10	6	.	.	PUNCT
ijtc-532	11	1	this	this	PRON
ijtc-532	11	2	is	be	AUX
ijtc-532	11	3	an	an	DET
ijtc-532	11	4	open	open	ADJ
ijtc-532	11	5	access	access	NOUN
ijtc-532	11	6	article	article	NOUN
ijtc-532	11	7	under	under	ADP
ijtc-532	11	8	the	the	DET
ijtc-532	11	9	cc	cc	NOUN
ijtc-532	11	10	-	-	PUNCT
ijtc-532	11	11	by	by	ADP
ijtc-532	11	12	4.0	4.0	NUM
ijtc-532	11	13	license	license	NOUN
ijtc-532	11	14	.	.	PUNCT
ijtc-532	12	1	introduction	introduction	NOUN
ijtc-532	12	2	badan	badan	PROPN
ijtc-532	12	3	pendapatan	pendapatan	PROPN
ijtc-532	12	4	daerah	daerah	PROPN
ijtc-532	12	5	(	(	PUNCT
ijtc-532	12	6	bapenda	bapenda	PROPN
ijtc-532	12	7	)	)	PUNCT
ijtc-532	12	8	of	of	ADP
ijtc-532	12	9	dki	dki	PROPN
ijtc-532	12	10	jakarta	jakarta	PROPN
ijtc-532	12	11	province	province	PROPN
ijtc-532	12	12	collects	collect	VERB
ijtc-532	12	13	restaurant	restaurant	NOUN
ijtc-532	12	14	taxes	taxis	NOUN
ijtc-532	12	15	and	and	CCONJ
ijtc-532	12	16	uses	use	VERB
ijtc-532	12	17	a	a	DET
ijtc-532	12	18	self	self	NOUN
ijtc-532	12	19	-	-	PUNCT
ijtc-532	12	20	assessment	assessment	NOUN
ijtc-532	12	21	system	system	NOUN
ijtc-532	12	22	where	where	SCONJ
ijtc-532	12	23	restaurant	restaurant	NOUN
ijtc-532	12	24	taxpayers	taxpayer	NOUN
ijtc-532	12	25	are	be	AUX
ijtc-532	12	26	given	give	VERB
ijtc-532	12	27	the	the	DET
ijtc-532	12	28	authority	authority	NOUN
ijtc-532	12	29	or	or	CCONJ
ijtc-532	12	30	trust	trust	NOUN
ijtc-532	12	31	to	to	PART
ijtc-532	12	32	collaborate	collaborate	VERB
ijtc-532	12	33	with	with	ADP
ijtc-532	12	34	local	local	ADJ
ijtc-532	12	35	governments	government	NOUN
ijtc-532	12	36	to	to	PART
ijtc-532	12	37	register	register	VERB
ijtc-532	12	38	collect	collect	NOUN
ijtc-532	12	39	calculate	calculate	NOUN
ijtc-532	12	40	,	,	PUNCT
ijtc-532	12	41	calculate	calculate	NOUN
ijtc-532	12	42	and	and	CCONJ
ijtc-532	12	43	self	self	NOUN
ijtc-532	12	44	-	-	PUNCT
ijtc-532	12	45	report	report	NOUN
ijtc-532	12	46	tax	tax	NOUN
ijtc-532	12	47	payable	payable	ADJ
ijtc-532	12	48	payments	payment	NOUN
ijtc-532	12	49	(	(	PUNCT
ijtc-532	12	50	dantes	dantes	PROPN
ijtc-532	12	51	&	&	CCONJ
ijtc-532	12	52	lasminiasih	lasminiasih	PROPN
ijtc-532	12	53	,	,	PUNCT
ijtc-532	12	54	2021	2021	NUM
ijtc-532	12	55	;	;	PUNCT
ijtc-532	12	56	lovianna	lovianna	NOUN
ijtc-532	12	57	&	&	CCONJ
ijtc-532	12	58	rahmi	rahmi	PROPN
ijtc-532	12	59	,	,	PUNCT
ijtc-532	12	60	2022	2022	NUM
ijtc-532	12	61	;	;	PUNCT
ijtc-532	12	62	patriandari	patriandari	PROPN
ijtc-532	12	63	&	&	CCONJ
ijtc-532	12	64	amalia	amalia	PROPN
ijtc-532	12	65	,	,	PUNCT
ijtc-532	12	66	2022	2022	NUM
ijtc-532	12	67	)	)	PUNCT
ijtc-532	12	68	.	.	PUNCT
ijtc-532	13	1	however	however	ADV
ijtc-532	13	2	,	,	PUNCT
ijtc-532	13	3	many	many	ADJ
ijtc-532	13	4	taxpayers	taxpayer	NOUN
ijtc-532	13	5	still	still	ADV
ijtc-532	13	6	do	do	AUX
ijtc-532	13	7	not	not	PART
ijtc-532	13	8	yet	yet	ADV
ijtc-532	13	9	know	know	VERB
ijtc-532	13	10	how	how	SCONJ
ijtc-532	13	11	important	important	ADJ
ijtc-532	13	12	it	it	PRON
ijtc-532	13	13	is	be	AUX
ijtc-532	13	14	to	to	PART
ijtc-532	13	15	fulfill	fulfill	VERB
ijtc-532	13	16	tax	tax	NOUN
ijtc-532	13	17	obligations	obligation	NOUN
ijtc-532	13	18	both	both	CCONJ
ijtc-532	13	19	for	for	ADP
ijtc-532	13	20	the	the	DET
ijtc-532	13	21	government	government	NOUN
ijtc-532	13	22	and	and	CCONJ
ijtc-532	13	23	for	for	ADP
ijtc-532	13	24	themselves	themselves	PRON
ijtc-532	13	25	as	as	ADP
ijtc-532	13	26	good	good	ADJ
ijtc-532	13	27	citizens	citizen	NOUN
ijtc-532	13	28	(	(	PUNCT
ijtc-532	13	29	eulaiwi	eulaiwi	VERB
ijtc-532	13	30	et	et	PROPN
ijtc-532	13	31	al	al	PROPN
ijtc-532	13	32	.	.	PROPN
ijtc-532	13	33	,	,	PUNCT
ijtc-532	13	34	2021	2021	NUM
ijtc-532	13	35	;	;	PUNCT
ijtc-532	13	36	klaser	klaser	NOUN
ijtc-532	13	37	&	&	CCONJ
ijtc-532	13	38	mittone	mittone	PROPN
ijtc-532	13	39	,	,	PUNCT
ijtc-532	13	40	2022	2022	NUM
ijtc-532	13	41	;	;	PUNCT
ijtc-532	13	42	popa	popa	NOUN
ijtc-532	13	43	,	,	PUNCT
ijtc-532	13	44	2014	2014	NUM
ijtc-532	13	45	)	)	PUNCT
ijtc-532	13	46	.	.	PUNCT
ijtc-532	14	1	under	under	ADP
ijtc-532	14	2	these	these	DET
ijtc-532	14	3	conditions	condition	NOUN
ijtc-532	14	4	,	,	PUNCT
ijtc-532	14	5	the	the	DET
ijtc-532	14	6	existence	existence	NOUN
ijtc-532	14	7	of	of	ADP
ijtc-532	14	8	a	a	DET
ijtc-532	14	9	self	self	NOUN
ijtc-532	14	10	-	-	PUNCT
ijtc-532	14	11	assessment	assessment	NOUN
ijtc-532	14	12	system	system	NOUN
ijtc-532	14	13	allows	allow	VERB
ijtc-532	14	14	taxpayers	taxpayer	NOUN
ijtc-532	14	15	to	to	PART
ijtc-532	14	16	commit	commit	VERB
ijtc-532	14	17	tax	tax	NOUN
ijtc-532	14	18	fraud	fraud	NOUN
ijtc-532	14	19	,	,	PUNCT
ijtc-532	14	20	such	such	ADJ
ijtc-532	14	21	as	as	ADP
ijtc-532	14	22	the	the	DET
ijtc-532	14	23	occurrence	occurrence	NOUN
ijtc-532	14	24	of	of	ADP
ijtc-532	14	25	tax	tax	NOUN
ijtc-532	14	26	evasion	evasion	NOUN
ijtc-532	14	27	,	,	PUNCT
ijtc-532	14	28	based	base	VERB
ijtc-532	14	29	on	on	ADP
ijtc-532	14	30	several	several	ADJ
ijtc-532	14	31	reasons	reason	NOUN
ijtc-532	14	32	,	,	PUNCT
ijtc-532	14	33	such	such	ADJ
ijtc-532	14	34	as	as	ADP
ijtc-532	14	35	the	the	DET
ijtc-532	14	36	lack	lack	NOUN
ijtc-532	14	37	of	of	ADP
ijtc-532	14	38	government	government	NOUN
ijtc-532	14	39	socialization	socialization	NOUN
ijtc-532	14	40	to	to	ADP
ijtc-532	14	41	the	the	DET
ijtc-532	14	42	reluctance	reluctance	NOUN
ijtc-532	14	43	of	of	ADP
ijtc-532	14	44	taxpayers	taxpayer	NOUN
ijtc-532	14	45	who	who	PRON
ijtc-532	14	46	feel	feel	VERB
ijtc-532	14	47	that	that	SCONJ
ijtc-532	14	48	they	they	PRON
ijtc-532	14	49	do	do	AUX
ijtc-532	14	50	not	not	PART
ijtc-532	14	51	receive	receive	VERB
ijtc-532	14	52	any	any	DET
ijtc-532	14	53	compensation	compensation	NOUN
ijtc-532	14	54	from	from	ADP
ijtc-532	14	55	the	the	DET
ijtc-532	14	56	government	government	NOUN
ijtc-532	14	57	(	(	PUNCT
ijtc-532	14	58	kasper	kasper	PROPN
ijtc-532	14	59	et	et	PROPN
ijtc-532	14	60	al	al	PROPN
ijtc-532	14	61	.	.	PROPN
ijtc-532	14	62	,	,	PUNCT
ijtc-532	14	63	2015	2015	NUM
ijtc-532	14	64	;	;	PUNCT
ijtc-532	14	65	masrullah	masrullah	PROPN
ijtc-532	14	66	et	et	PROPN
ijtc-532	14	67	al	al	PROPN
ijtc-532	14	68	.	.	PROPN
ijtc-532	14	69	,	,	PUNCT
ijtc-532	14	70	2021	2021	NUM
ijtc-532	14	71	;	;	PUNCT
ijtc-532	14	72	zaimah	zaimah	PROPN
ijtc-532	14	73	,	,	PUNCT
ijtc-532	14	74	2016	2016	NUM
ijtc-532	14	75	)	)	PUNCT
ijtc-532	14	76	.	.	PUNCT
ijtc-532	15	1	giving	give	VERB
ijtc-532	15	2	great	great	ADJ
ijtc-532	15	3	trust	trust	NOUN
ijtc-532	15	4	to	to	ADP
ijtc-532	15	5	taxpayers	taxpayer	NOUN
ijtc-532	15	6	is	be	AUX
ijtc-532	15	7	naturally	naturally	ADV
ijtc-532	15	8	balanced	balance	VERB
ijtc-532	15	9	with	with	ADP
ijtc-532	15	10	a	a	DET
ijtc-532	15	11	supervisory	supervisory	ADJ
ijtc-532	15	12	instrument	instrument	NOUN
ijtc-532	15	13	.	.	PUNCT
ijtc-532	16	1	for	for	ADP
ijtc-532	16	2	this	this	DET
ijtc-532	16	3	purpose	purpose	NOUN
ijtc-532	16	4	,	,	PUNCT
ijtc-532	16	5	the	the	DET
ijtc-532	16	6	regional	regional	ADJ
ijtc-532	16	7	revenue	revenue	NOUN
ijtc-532	16	8	sub	sub	NOUN
ijtc-532	16	9	-	-	NOUN
ijtc-532	16	10	department	department	ADJ
ijtc-532	16	11	(	(	PUNCT
ijtc-532	16	12	suban	suban	PROPN
ijtc-532	16	13	)	)	PUNCT
ijtc-532	16	14	of	of	ADP
ijtc-532	16	15	the	the	DET
ijtc-532	16	16	south	south	PROPN
ijtc-532	16	17	jakarta	jakarta	PROPN
ijtc-532	16	18	city	city	PROPN
ijtc-532	16	19	administration	administration	PROPN
ijtc-532	16	20	is	be	AUX
ijtc-532	16	21	authorized	authorize	VERB
ijtc-532	16	22	to	to	PART
ijtc-532	16	23	carry	carry	VERB
ijtc-532	16	24	out	out	ADP
ijtc-532	16	25	law	law	NOUN
ijtc-532	16	26	enforcement	enforcement	NOUN
ijtc-532	16	27	through	through	ADP
ijtc-532	16	28	local	local	ADJ
ijtc-532	16	29	tax	tax	NOUN
ijtc-532	16	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-532	16	31	mailto:arya.nabila0828@gmail.com	mailto:arya.nabila0828@gmail.com	PROPN
ijtc-532	16	32	https://doi.org/10.52728/ijtc.v3i3.532	https://doi.org/10.52728/ijtc.v3i3.532	PROPN
ijtc-532	16	33	restaurant	restaurant	NOUN
ijtc-532	16	34	tax	tax	NOUN
ijtc-532	16	35	audit	audit	NOUN
ijtc-532	16	36	analysis	analysis	NOUN
ijtc-532	16	37	in	in	ADP
ijtc-532	16	38	the	the	DET
ijtc-532	16	39	order	order	NOUN
ijtc-532	16	40	to	to	PART
ijtc-532	16	41	test	test	VERB
ijtc-532	16	42	taxpayer	taxpayer	NOUN
ijtc-532	16	43	compliance	compliance	NOUN
ijtc-532	16	44	at	at	ADP
ijtc-532	16	45	suku	suku	PROPN
ijtc-532	16	46	badan	badan	PROPN
ijtc-532	16	47	pendapatan	pendapatan	PROPN
ijtc-532	16	48	daerah	daerah	PROPN
ijtc-532	16	49	kota	kota	PROPN
ijtc-532	16	50	administrasi	administrasi	PROPN
ijtc-532	16	51	jakarta	jakarta	PROPN
ijtc-532	16	52	selatan	selatan	PROPN
ijtc-532	16	53	in	in	ADP
ijtc-532	16	54	2021	2021	NUM
ijtc-532	16	55	ramdan	ramdan	NOUN
ijtc-532	16	56	and	and	CCONJ
ijtc-532	16	57	sinaga	sinaga	NOUN
ijtc-532	16	58	321	321	NUM
ijtc-532	16	59	|	|	ADV
ijtc-532	16	60	ilomata	ilomata	PROPN
ijtc-532	16	61	international	international	ADJ
ijtc-532	16	62	journal	journal	NOUN
ijtc-532	16	63	of	of	ADP
ijtc-532	16	64	tax	tax	PROPN
ijtc-532	16	65	&	&	CCONJ
ijtc-532	16	66	accounting	accounting	PROPN
ijtc-532	16	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-532	16	68	audits	audits	NOUN
ijtc-532	16	69	,	,	PUNCT
ijtc-532	16	70	one	one	NUM
ijtc-532	16	71	of	of	ADP
ijtc-532	16	72	which	which	PRON
ijtc-532	16	73	is	be	AUX
ijtc-532	16	74	the	the	DET
ijtc-532	16	75	restaurant	restaurant	NOUN
ijtc-532	16	76	tax	tax	NOUN
ijtc-532	16	77	(	(	PUNCT
ijtc-532	16	78	farhah	farhah	PROPN
ijtc-532	16	79	et	et	PROPN
ijtc-532	16	80	al	al	PROPN
ijtc-532	16	81	.	.	PROPN
ijtc-532	16	82	,	,	PUNCT
ijtc-532	16	83	2021	2021	NUM
ijtc-532	16	84	;	;	PUNCT
ijtc-532	16	85	noviyanti	noviyanti	NOUN
ijtc-532	16	86	,	,	PUNCT
ijtc-532	16	87	2021	2021	NUM
ijtc-532	16	88	;	;	PUNCT
ijtc-532	17	1	wulandari	wulandari	X
ijtc-532	17	2	et	et	PROPN
ijtc-532	17	3	al	al	PROPN
ijtc-532	17	4	.	.	PROPN
ijtc-532	17	5	,	,	PUNCT
ijtc-532	17	6	2014	2014	NUM
ijtc-532	17	7	)	)	PUNCT
ijtc-532	17	8	.	.	PUNCT
ijtc-532	18	1	suppose	suppose	VERB
ijtc-532	18	2	the	the	DET
ijtc-532	18	3	results	result	NOUN
ijtc-532	18	4	of	of	ADP
ijtc-532	18	5	the	the	DET
ijtc-532	18	6	examination	examination	NOUN
ijtc-532	18	7	show	show	VERB
ijtc-532	18	8	that	that	SCONJ
ijtc-532	18	9	there	there	PRON
ijtc-532	18	10	is	be	VERB
ijtc-532	18	11	a	a	DET
ijtc-532	18	12	difference	difference	NOUN
ijtc-532	18	13	or	or	CCONJ
ijtc-532	18	14	discrepancy	discrepancy	NOUN
ijtc-532	18	15	between	between	ADP
ijtc-532	18	16	the	the	DET
ijtc-532	18	17	tax	tax	NOUN
ijtc-532	18	18	paid	pay	VERB
ijtc-532	18	19	and	and	CCONJ
ijtc-532	18	20	the	the	DET
ijtc-532	18	21	amount	amount	NOUN
ijtc-532	18	22	collected	collect	VERB
ijtc-532	18	23	(	(	PUNCT
ijtc-532	18	24	gnap	gnap	NOUN
ijtc-532	18	25	&	&	CCONJ
ijtc-532	18	26	konečný	konečný	PROPN
ijtc-532	18	27	,	,	PUNCT
ijtc-532	18	28	2015	2015	NUM
ijtc-532	18	29	;	;	PUNCT
ijtc-532	18	30	hasanah	hasanah	PROPN
ijtc-532	18	31	&	&	CCONJ
ijtc-532	18	32	indriani	indriani	PROPN
ijtc-532	18	33	,	,	PUNCT
ijtc-532	18	34	2013	2013	NUM
ijtc-532	18	35	;	;	PUNCT
ijtc-532	18	36	reck	reck	NOUN
ijtc-532	18	37	et	et	PROPN
ijtc-532	18	38	al	al	PROPN
ijtc-532	18	39	.	.	PROPN
ijtc-532	18	40	,	,	PUNCT
ijtc-532	18	41	2022	2022	NUM
ijtc-532	18	42	)	)	PUNCT
ijtc-532	18	43	.	.	PUNCT
ijtc-532	19	1	here	here	ADV
ijtc-532	19	2	it	it	PRON
ijtc-532	19	3	is	be	AUX
ijtc-532	19	4	clear	clear	ADJ
ijtc-532	19	5	that	that	SCONJ
ijtc-532	19	6	in	in	ADP
ijtc-532	19	7	the	the	DET
ijtc-532	19	8	self	self	NOUN
ijtc-532	19	9	-	-	PUNCT
ijtc-532	19	10	assessment	assessment	NOUN
ijtc-532	19	11	system	system	NOUN
ijtc-532	19	12	,	,	PUNCT
ijtc-532	19	13	the	the	DET
ijtc-532	19	14	taxpayer	taxpayer	NOUN
ijtc-532	19	15	is	be	AUX
ijtc-532	19	16	seen	see	VERB
ijtc-532	19	17	as	as	ADP
ijtc-532	19	18	a	a	DET
ijtc-532	19	19	subject	subject	NOUN
ijtc-532	19	20	,	,	PUNCT
ijtc-532	19	21	not	not	PART
ijtc-532	19	22	a	a	DET
ijtc-532	19	23	tax	tax	NOUN
ijtc-532	19	24	object	object	NOUN
ijtc-532	19	25	.	.	PUNCT
ijtc-532	20	1	in	in	ADP
ijtc-532	20	2	that	that	DET
ijtc-532	20	3	case	case	NOUN
ijtc-532	20	4	,	,	PUNCT
ijtc-532	20	5	the	the	DET
ijtc-532	20	6	tax	tax	NOUN
ijtc-532	20	7	authorities	authority	NOUN
ijtc-532	20	8	are	be	AUX
ijtc-532	20	9	authorized	authorize	VERB
ijtc-532	20	10	to	to	PART
ijtc-532	20	11	issue	issue	VERB
ijtc-532	20	12	an	an	DET
ijtc-532	20	13	underpaid	underpaid	ADJ
ijtc-532	20	14	regional	regional	ADJ
ijtc-532	20	15	tax	tax	NOUN
ijtc-532	20	16	assessment	assessment	NOUN
ijtc-532	20	17	(	(	PUNCT
ijtc-532	20	18	skpd	skpd	PROPN
ijtc-532	20	19	-	-	PUNCT
ijtc-532	20	20	kb	kb	PROPN
ijtc-532	20	21	)	)	PUNCT
ijtc-532	20	22	which	which	PRON
ijtc-532	20	23	functions	function	NOUN
ijtc-532	20	24	as	as	ADP
ijtc-532	20	25	a	a	DET
ijtc-532	20	26	collection	collection	NOUN
ijtc-532	20	27	letter	letter	NOUN
ijtc-532	20	28	.	.	PUNCT
ijtc-532	21	1	due	due	ADP
ijtc-532	21	2	to	to	ADP
ijtc-532	21	3	this	this	DET
ijtc-532	21	4	change	change	NOUN
ijtc-532	21	5	,	,	PUNCT
ijtc-532	21	6	badan	badan	PROPN
ijtc-532	21	7	pendapatan	pendapatan	PROPN
ijtc-532	21	8	daerah	daerah	PROPN
ijtc-532	21	9	(	(	PUNCT
ijtc-532	21	10	bapenda	bapenda	NOUN
ijtc-532	21	11	)	)	PUNCT
ijtc-532	21	12	must	must	AUX
ijtc-532	21	13	carry	carry	VERB
ijtc-532	21	14	out	out	ADP
ijtc-532	21	15	,	,	PUNCT
ijtc-532	21	16	service	service	NOUN
ijtc-532	21	17	,	,	PUNCT
ijtc-532	21	18	supervise	supervise	VERB
ijtc-532	21	19	,	,	PUNCT
ijtc-532	21	20	foster	foster	ADJ
ijtc-532	21	21	,	,	PUNCT
ijtc-532	21	22	and	and	CCONJ
ijtc-532	21	23	implement	implement	VERB
ijtc-532	21	24	tax	tax	NOUN
ijtc-532	21	25	sanctions	sanction	NOUN
ijtc-532	21	26	(	(	PUNCT
ijtc-532	21	27	anugrahi	anugrahi	NOUN
ijtc-532	21	28	et	et	PROPN
ijtc-532	21	29	al	al	PROPN
ijtc-532	21	30	.	.	PROPN
ijtc-532	21	31	,	,	PUNCT
ijtc-532	21	32	2018	2018	NUM
ijtc-532	21	33	;	;	PUNCT
ijtc-532	21	34	rusli	rusli	NOUN
ijtc-532	21	35	,	,	PUNCT
ijtc-532	21	36	2019	2019	NUM
ijtc-532	21	37	;	;	PUNCT
ijtc-532	21	38	walasik	walasik	NOUN
ijtc-532	21	39	,	,	PUNCT
ijtc-532	21	40	2015	2015	NUM
ijtc-532	21	41	)	)	PUNCT
ijtc-532	21	42	.	.	PUNCT
ijtc-532	22	1	without	without	ADP
ijtc-532	22	2	any	any	DET
ijtc-532	22	3	research	research	NOUN
ijtc-532	22	4	and	and	CCONJ
ijtc-532	22	5	tax	tax	NOUN
ijtc-532	22	6	audits	audits	NOUN
ijtc-532	22	7	as	as	ADV
ijtc-532	22	8	well	well	ADV
ijtc-532	22	9	as	as	ADP
ijtc-532	22	10	the	the	DET
ijtc-532	22	11	absence	absence	NOUN
ijtc-532	22	12	of	of	ADP
ijtc-532	22	13	firmness	firmness	NOUN
ijtc-532	22	14	from	from	ADP
ijtc-532	22	15	the	the	DET
ijtc-532	22	16	tax	tax	NOUN
ijtc-532	22	17	agency	agency	NOUN
ijtc-532	22	18	,	,	PUNCT
ijtc-532	22	19	the	the	DET
ijtc-532	22	20	taxpayer	taxpayer	NOUN
ijtc-532	22	21	's	's	PART
ijtc-532	22	22	non	non	NOUN
ijtc-532	22	23	-	-	NOUN
ijtc-532	22	24	compliance	compliance	NOUN
ijtc-532	22	25	can	can	AUX
ijtc-532	22	26	develop	develop	VERB
ijtc-532	22	27	so	so	SCONJ
ijtc-532	22	28	that	that	SCONJ
ijtc-532	22	29	it	it	PRON
ijtc-532	22	30	can	can	AUX
ijtc-532	22	31	reach	reach	VERB
ijtc-532	22	32	a	a	DET
ijtc-532	22	33	level	level	NOUN
ijtc-532	22	34	where	where	SCONJ
ijtc-532	22	35	the	the	DET
ijtc-532	22	36	tax	tax	NOUN
ijtc-532	22	37	system	system	NOUN
ijtc-532	22	38	will	will	AUX
ijtc-532	22	39	be	be	AUX
ijtc-532	22	40	paralyzed	paralyze	VERB
ijtc-532	22	41	(	(	PUNCT
ijtc-532	22	42	herawati	herawati	PROPN
ijtc-532	22	43	et	et	PROPN
ijtc-532	22	44	al	al	PROPN
ijtc-532	22	45	.	.	PROPN
ijtc-532	22	46	,	,	PUNCT
ijtc-532	22	47	2018	2018	NUM
ijtc-532	22	48	;	;	PUNCT
ijtc-532	23	1	kadir	kadir	PROPN
ijtc-532	23	2	et	et	PROPN
ijtc-532	23	3	al	al	PROPN
ijtc-532	23	4	.	.	PROPN
ijtc-532	23	5	,	,	PUNCT
ijtc-532	23	6	2019	2019	NUM
ijtc-532	23	7	)	)	PUNCT
ijtc-532	23	8	.	.	PUNCT
ijtc-532	24	1	it	it	PRON
ijtc-532	24	2	is	be	AUX
ijtc-532	24	3	anticipated	anticipate	VERB
ijtc-532	24	4	to	to	PART
ijtc-532	24	5	keep	keep	VERB
ijtc-532	24	6	taxpayers	taxpayer	NOUN
ijtc-532	24	7	within	within	ADP
ijtc-532	24	8	the	the	DET
ijtc-532	24	9	corridor	corridor	NOUN
ijtc-532	24	10	of	of	ADP
ijtc-532	24	11	taxation	taxation	NOUN
ijtc-532	24	12	regulations	regulation	NOUN
ijtc-532	24	13	by	by	ADP
ijtc-532	24	14	examining	examine	VERB
ijtc-532	24	15	taxpayers	taxpayer	NOUN
ijtc-532	24	16	who	who	PRON
ijtc-532	24	17	meet	meet	VERB
ijtc-532	24	18	the	the	DET
ijtc-532	24	19	criteria	criterion	NOUN
ijtc-532	24	20	for	for	ADP
ijtc-532	24	21	examination	examination	NOUN
ijtc-532	24	22	.	.	PUNCT
ijtc-532	25	1	as	as	SCONJ
ijtc-532	25	2	regulated	regulate	VERB
ijtc-532	25	3	in	in	ADP
ijtc-532	25	4	peraturan	peraturan	NOUN
ijtc-532	25	5	gubernur	gubernur	NOUN
ijtc-532	25	6	(	(	PUNCT
ijtc-532	25	7	pergub	pergub	NOUN
ijtc-532	25	8	)	)	PUNCT
ijtc-532	25	9	no.115	no.115	NOUN
ijtc-532	25	10	of	of	ADP
ijtc-532	25	11	2019	2019	NUM
ijtc-532	25	12	,	,	PUNCT
ijtc-532	25	13	article	article	NOUN
ijtc-532	25	14	2	2	NUM
ijtc-532	25	15	and	and	CCONJ
ijtc-532	25	16	article	article	NOUN
ijtc-532	25	17	3	3	NUM
ijtc-532	25	18	.	.	PUNCT
ijtc-532	26	1	the	the	DET
ijtc-532	26	2	regional	regional	ADJ
ijtc-532	26	3	revenue	revenue	NOUN
ijtc-532	26	4	agency	agency	NOUN
ijtc-532	26	5	(	(	PUNCT
ijtc-532	26	6	bapenda	bapenda	NOUN
ijtc-532	26	7	)	)	PUNCT
ijtc-532	26	8	is	be	AUX
ijtc-532	26	9	authorized	authorize	VERB
ijtc-532	26	10	to	to	PART
ijtc-532	26	11	conduct	conduct	VERB
ijtc-532	26	12	audits	audits	NOUN
ijtc-532	26	13	to	to	PART
ijtc-532	26	14	test	test	VERB
ijtc-532	26	15	taxpayer	taxpayer	NOUN
ijtc-532	26	16	compliance	compliance	NOUN
ijtc-532	26	17	and	and	CCONJ
ijtc-532	26	18	for	for	SCONJ
ijtc-532	26	19	other	other	ADJ
ijtc-532	26	20	purposes	purpose	NOUN
ijtc-532	26	21	to	to	PART
ijtc-532	26	22	implement	implement	VERB
ijtc-532	26	23	the	the	DET
ijtc-532	26	24	provisions	provision	NOUN
ijtc-532	26	25	of	of	ADP
ijtc-532	26	26	the	the	DET
ijtc-532	26	27	tax	tax	NOUN
ijtc-532	26	28	law	law	NOUN
ijtc-532	26	29	by	by	ADP
ijtc-532	26	30	referring	refer	VERB
ijtc-532	26	31	to	to	ADP
ijtc-532	26	32	the	the	DET
ijtc-532	26	33	annual	annual	ADJ
ijtc-532	26	34	audit	audit	NOUN
ijtc-532	26	35	work	work	NOUN
ijtc-532	26	36	plan	plan	NOUN
ijtc-532	26	37	(	(	PUNCT
ijtc-532	26	38	rkpt	rkpt	PROPN
ijtc-532	26	39	)	)	PUNCT
ijtc-532	26	40	and	and	CCONJ
ijtc-532	26	41	non	non	ADJ
ijtc-532	26	42	-	-	ADJ
ijtc-532	26	43	annual	annual	ADJ
ijtc-532	26	44	audit	audit	NOUN
ijtc-532	26	45	work	work	NOUN
ijtc-532	26	46	plan	plan	NOUN
ijtc-532	26	47	(	(	PUNCT
ijtc-532	26	48	non	non	ADJ
ijtc-532	26	49	-	-	NOUN
ijtc-532	26	50	rkpt	rkpt	ADJ
ijtc-532	26	51	)	)	PUNCT
ijtc-532	26	52	.	.	PUNCT
ijtc-532	27	1	there	there	PRON
ijtc-532	27	2	is	be	VERB
ijtc-532	27	3	a	a	DET
ijtc-532	27	4	delegation	delegation	NOUN
ijtc-532	27	5	of	of	ADP
ijtc-532	27	6	collection	collection	NOUN
ijtc-532	27	7	authority	authority	NOUN
ijtc-532	27	8	to	to	ADP
ijtc-532	27	9	the	the	DET
ijtc-532	27	10	regional	regional	ADJ
ijtc-532	27	11	revenue	revenue	NOUN
ijtc-532	27	12	sub	sub	NOUN
ijtc-532	27	13	-	-	NOUN
ijtc-532	27	14	dept	dept	ADJ
ijtc-532	27	15	.	.	PROPN
ijtc-532	27	16	of	of	ADP
ijtc-532	27	17	the	the	DET
ijtc-532	27	18	south	south	PROPN
ijtc-532	27	19	jakarta	jakarta	PROPN
ijtc-532	27	20	city	city	PROPN
ijtc-532	27	21	administration	administration	PROPN
ijtc-532	27	22	to	to	PART
ijtc-532	27	23	carry	carry	VERB
ijtc-532	27	24	out	out	ADP
ijtc-532	27	25	some	some	PRON
ijtc-532	27	26	of	of	ADP
ijtc-532	27	27	the	the	DET
ijtc-532	27	28	tasks	task	NOUN
ijtc-532	27	29	in	in	ADP
ijtc-532	27	30	the	the	DET
ijtc-532	27	31	field	field	NOUN
ijtc-532	27	32	of	of	ADP
ijtc-532	27	33	services	service	NOUN
ijtc-532	27	34	and	and	CCONJ
ijtc-532	27	35	collection	collection	NOUN
ijtc-532	27	36	of	of	ADP
ijtc-532	27	37	regional	regional	ADJ
ijtc-532	27	38	taxes	taxis	NOUN
ijtc-532	27	39	as	as	SCONJ
ijtc-532	27	40	referred	refer	VERB
ijtc-532	27	41	to	to	ADP
ijtc-532	27	42	in	in	ADP
ijtc-532	27	43	the	the	DET
ijtc-532	27	44	decree	decree	NOUN
ijtc-532	27	45	of	of	ADP
ijtc-532	27	46	the	the	DET
ijtc-532	27	47	head	head	NOUN
ijtc-532	27	48	of	of	ADP
ijtc-532	27	49	the	the	DET
ijtc-532	27	50	regional	regional	ADJ
ijtc-532	27	51	revenue	revenue	NOUN
ijtc-532	27	52	service	service	NOUN
ijtc-532	27	53	no	no	INTJ
ijtc-532	27	54	.	.	PROPN
ijtc-532	28	1	129	129	NUM
ijtc-532	28	2	of	of	ADP
ijtc-532	28	3	2002	2002	NUM
ijtc-532	28	4	will	will	AUX
ijtc-532	28	5	make	make	VERB
ijtc-532	28	6	the	the	DET
ijtc-532	28	7	regional	regional	ADJ
ijtc-532	28	8	revenue	revenue	NOUN
ijtc-532	28	9	service	service	NOUN
ijtc-532	28	10	more	more	ADV
ijtc-532	28	11	flexible	flexible	ADJ
ijtc-532	28	12	to	to	PART
ijtc-532	28	13	carry	carry	VERB
ijtc-532	28	14	out	out	ADP
ijtc-532	28	15	extensification	extensification	NOUN
ijtc-532	28	16	and	and	CCONJ
ijtc-532	28	17	intensification	intensification	NOUN
ijtc-532	28	18	to	to	PART
ijtc-532	28	19	fulfill	fulfill	VERB
ijtc-532	28	20	the	the	DET
ijtc-532	28	21	function	function	NOUN
ijtc-532	28	22	of	of	ADP
ijtc-532	28	23	the	the	DET
ijtc-532	28	24	budgeter	budgeter	NOUN
ijtc-532	28	25	.	.	PUNCT
ijtc-532	29	1	thus	thus	ADV
ijtc-532	29	2	,	,	PUNCT
ijtc-532	29	3	the	the	DET
ijtc-532	29	4	number	number	NOUN
ijtc-532	29	5	of	of	ADP
ijtc-532	29	6	taxpayers	taxpayer	NOUN
ijtc-532	29	7	at	at	ADP
ijtc-532	29	8	the	the	DET
ijtc-532	29	9	subdepartmental	subdepartmental	ADJ
ijtc-532	29	10	level	level	NOUN
ijtc-532	29	11	can	can	AUX
ijtc-532	29	12	increase	increase	VERB
ijtc-532	29	13	,	,	PUNCT
ijtc-532	29	14	which	which	PRON
ijtc-532	29	15	in	in	ADP
ijtc-532	29	16	turn	turn	NOUN
ijtc-532	29	17	can	can	AUX
ijtc-532	29	18	increase	increase	VERB
ijtc-532	29	19	local	local	ADJ
ijtc-532	29	20	tax	tax	NOUN
ijtc-532	29	21	revenues	revenue	NOUN
ijtc-532	29	22	,	,	PUNCT
ijtc-532	29	23	especially	especially	ADV
ijtc-532	29	24	from	from	ADP
ijtc-532	29	25	restaurant	restaurant	NOUN
ijtc-532	29	26	tax	tax	NOUN
ijtc-532	29	27	.	.	PUNCT
ijtc-532	30	1	based	base	VERB
ijtc-532	30	2	on	on	ADP
ijtc-532	30	3	data	datum	NOUN
ijtc-532	30	4	from	from	ADP
ijtc-532	30	5	the	the	DET
ijtc-532	30	6	2020	2020	NUM
ijtc-532	30	7	assessment	assessment	NOUN
ijtc-532	30	8	and	and	CCONJ
ijtc-532	30	9	examination	examination	NOUN
ijtc-532	30	10	sub	sub	NOUN
ijtc-532	30	11	-	-	NOUN
ijtc-532	30	12	sector	sector	NOUN
ijtc-532	30	13	,	,	PUNCT
ijtc-532	30	14	the	the	DET
ijtc-532	30	15	2020	2020	NUM
ijtc-532	30	16	annual	annual	ADJ
ijtc-532	30	17	examination	examination	NOUN
ijtc-532	30	18	work	work	NOUN
ijtc-532	30	19	plan	plan	NOUN
ijtc-532	30	20	(	(	PUNCT
ijtc-532	30	21	rkpt	rkpt	PROPN
ijtc-532	30	22	)	)	PUNCT
ijtc-532	30	23	was	be	AUX
ijtc-532	30	24	due	due	ADJ
ijtc-532	30	25	to	to	ADP
ijtc-532	30	26	the	the	DET
ijtc-532	30	27	covid	covid	PROPN
ijtc-532	30	28	19	19	NUM
ijtc-532	30	29	pandemic	pandemic	ADJ
ijtc-532	30	30	in	in	ADP
ijtc-532	30	31	early	early	ADJ
ijtc-532	30	32	march	march	NOUN
ijtc-532	30	33	2020	2020	NUM
ijtc-532	30	34	.	.	PUNCT
ijtc-532	31	1	however	however	ADV
ijtc-532	31	2	,	,	PUNCT
ijtc-532	31	3	from	from	ADP
ijtc-532	31	4	the	the	DET
ijtc-532	31	5	2020	2020	NUM
ijtc-532	31	6	rkpt	rkpt	PROPN
ijtc-532	31	7	,	,	PUNCT
ijtc-532	31	8	the	the	DET
ijtc-532	31	9	south	south	PROPN
ijtc-532	31	10	jakarta	jakarta	PROPN
ijtc-532	31	11	regional	regional	PROPN
ijtc-532	31	12	government	government	NOUN
ijtc-532	31	13	was	be	AUX
ijtc-532	31	14	able	able	ADJ
ijtc-532	31	15	to	to	PART
ijtc-532	31	16	contribute	contribute	VERB
ijtc-532	31	17	rp	rp	NOUN
ijtc-532	31	18	.	.	PUNCT
ijtc-532	32	1	7,306,600,055,of	7,306,600,055,of	NUM
ijtc-532	32	2	38	38	NUM
ijtc-532	32	3	tax	tax	NOUN
ijtc-532	32	4	objects	object	NOUN
ijtc-532	32	5	.	.	PUNCT
ijtc-532	33	1	meanwhile	meanwhile	ADV
ijtc-532	33	2	,	,	PUNCT
ijtc-532	33	3	the	the	DET
ijtc-532	33	4	2020	2020	NUM
ijtc-532	33	5	non	non	ADJ
ijtc-532	33	6	-	-	ADJ
ijtc-532	33	7	rkpt	rkpt	ADJ
ijtc-532	33	8	examination	examination	NOUN
ijtc-532	33	9	has	have	AUX
ijtc-532	33	10	not	not	PART
ijtc-532	33	11	been	be	AUX
ijtc-532	33	12	achieved	achieve	VERB
ijtc-532	33	13	due	due	ADP
ijtc-532	33	14	to	to	ADP
ijtc-532	33	15	the	the	DET
ijtc-532	33	16	covid	covid	PROPN
ijtc-532	33	17	19	19	NUM
ijtc-532	33	18	pandemic	pandemic	ADJ
ijtc-532	33	19	since	since	SCONJ
ijtc-532	33	20	early	early	ADJ
ijtc-532	33	21	march	march	PROPN
ijtc-532	33	22	2020	2020	NUM
ijtc-532	33	23	.	.	PUNCT
ijtc-532	34	1	however	however	ADV
ijtc-532	34	2	,	,	PUNCT
ijtc-532	34	3	from	from	ADP
ijtc-532	34	4	the	the	DET
ijtc-532	34	5	2020	2020	NUM
ijtc-532	34	6	rkpt	rkpt	PROPN
ijtc-532	34	7	,	,	PUNCT
ijtc-532	34	8	the	the	DET
ijtc-532	34	9	south	south	PROPN
ijtc-532	34	10	jakarta	jakarta	PROPN
ijtc-532	34	11	regional	regional	PROPN
ijtc-532	34	12	government	government	NOUN
ijtc-532	34	13	was	be	AUX
ijtc-532	34	14	able	able	ADJ
ijtc-532	34	15	to	to	PART
ijtc-532	34	16	contribute	contribute	VERB
ijtc-532	34	17	rp	rp	NOUN
ijtc-532	34	18	.	.	PUNCT
ijtc-532	35	1	910,072.179,of	910,072.179,of	NOUN
ijtc-532	35	2	12	12	NUM
ijtc-532	35	3	tax	tax	NOUN
ijtc-532	35	4	objects	object	NOUN
ijtc-532	35	5	.	.	PUNCT
ijtc-532	36	1	tax	tax	NOUN
ijtc-532	36	2	audits	audits	NOUN
ijtc-532	36	3	can	can	AUX
ijtc-532	36	4	affect	affect	VERB
ijtc-532	36	5	taxpayer	taxpayer	NOUN
ijtc-532	36	6	compliance	compliance	NOUN
ijtc-532	36	7	in	in	ADP
ijtc-532	36	8	paying	pay	VERB
ijtc-532	36	9	taxes	taxis	NOUN
ijtc-532	36	10	because	because	SCONJ
ijtc-532	36	11	this	this	DET
ijtc-532	36	12	factor	factor	NOUN
ijtc-532	36	13	is	be	AUX
ijtc-532	36	14	one	one	NUM
ijtc-532	36	15	of	of	ADP
ijtc-532	36	16	the	the	DET
ijtc-532	36	17	factors	factor	NOUN
ijtc-532	36	18	that	that	PRON
ijtc-532	36	19	can	can	AUX
ijtc-532	36	20	reduce	reduce	VERB
ijtc-532	36	21	tax	tax	NOUN
ijtc-532	36	22	evasion	evasion	NOUN
ijtc-532	36	23	and	and	CCONJ
ijtc-532	36	24	increase	increase	VERB
ijtc-532	36	25	taxpayer	taxpayer	NOUN
ijtc-532	36	26	compliance	compliance	NOUN
ijtc-532	36	27	.	.	PUNCT
ijtc-532	37	1	arifin	arifin	PROPN
ijtc-532	37	2	(	(	PUNCT
ijtc-532	37	3	2019:42	2019:42	NUM
ijtc-532	37	4	)	)	PUNCT
ijtc-532	37	5	the	the	DET
ijtc-532	37	6	tax	tax	NOUN
ijtc-532	37	7	audit	audit	NOUN
ijtc-532	37	8	consists	consist	VERB
ijtc-532	37	9	of	of	ADP
ijtc-532	37	10	tax	tax	NOUN
ijtc-532	37	11	audit	audit	NOUN
ijtc-532	37	12	procedures	procedure	NOUN
ijtc-532	37	13	,	,	PUNCT
ijtc-532	37	14	the	the	DET
ijtc-532	37	15	tax	tax	NOUN
ijtc-532	37	16	authorities	authority	NOUN
ijtc-532	37	17	'	'	PART
ijtc-532	37	18	ability	ability	NOUN
ijtc-532	37	19	,	,	PUNCT
ijtc-532	37	20	and	and	CCONJ
ijtc-532	37	21	the	the	DET
ijtc-532	37	22	audit	audit	NOUN
ijtc-532	37	23	results	result	NOUN
ijtc-532	37	24	.	.	PUNCT
ijtc-532	38	1	based	base	VERB
ijtc-532	38	2	on	on	ADP
ijtc-532	38	3	an	an	DET
ijtc-532	38	4	audit	audit	NOUN
ijtc-532	38	5	standard	standard	NOUN
ijtc-532	38	6	to	to	PART
ijtc-532	38	7	test	test	VERB
ijtc-532	38	8	compliance	compliance	NOUN
ijtc-532	38	9	with	with	ADP
ijtc-532	38	10	the	the	DET
ijtc-532	38	11	fulfillment	fulfillment	NOUN
ijtc-532	38	12	of	of	ADP
ijtc-532	38	13	tax	tax	NOUN
ijtc-532	38	14	obligations	obligation	NOUN
ijtc-532	38	15	and	and	CCONJ
ijtc-532	38	16	implement	implement	VERB
ijtc-532	38	17	the	the	DET
ijtc-532	38	18	provisions	provision	NOUN
ijtc-532	38	19	of	of	ADP
ijtc-532	38	20	tax	tax	NOUN
ijtc-532	38	21	laws	law	NOUN
ijtc-532	38	22	and	and	CCONJ
ijtc-532	38	23	regulations	regulation	NOUN
ijtc-532	38	24	for	for	ADP
ijtc-532	38	25	other	other	ADJ
ijtc-532	38	26	purposes	purpose	NOUN
ijtc-532	38	27	.	.	PUNCT
ijtc-532	39	1	method	method	VERB
ijtc-532	39	2	this	this	DET
ijtc-532	39	3	type	type	NOUN
ijtc-532	39	4	of	of	ADP
ijtc-532	39	5	research	research	NOUN
ijtc-532	39	6	regarding	regard	VERB
ijtc-532	39	7	analyzing	analyze	VERB
ijtc-532	39	8	restaurant	restaurant	NOUN
ijtc-532	39	9	tax	tax	NOUN
ijtc-532	39	10	audits	audits	NOUN
ijtc-532	39	11	to	to	PART
ijtc-532	39	12	test	test	VERB
ijtc-532	39	13	taxpayer	taxpayer	NOUN
ijtc-532	39	14	compliance	compliance	NOUN
ijtc-532	39	15	with	with	ADP
ijtc-532	39	16	the	the	DET
ijtc-532	39	17	regional	regional	ADJ
ijtc-532	39	18	revenue	revenue	NOUN
ijtc-532	39	19	agency	agency	NOUN
ijtc-532	39	20	for	for	ADP
ijtc-532	39	21	the	the	DET
ijtc-532	39	22	south	south	PROPN
ijtc-532	39	23	jakarta	jakarta	PROPN
ijtc-532	39	24	city	city	PROPN
ijtc-532	39	25	administration	administration	NOUN
ijtc-532	39	26	is	be	AUX
ijtc-532	39	27	observational	observational	ADJ
ijtc-532	39	28	/	/	SYM
ijtc-532	39	29	interview	interview	NOUN
ijtc-532	39	30	research	research	NOUN
ijtc-532	39	31	,	,	PUNCT
ijtc-532	39	32	using	use	VERB
ijtc-532	39	33	a	a	DET
ijtc-532	39	34	qualitative	qualitative	ADJ
ijtc-532	39	35	approach	approach	NOUN
ijtc-532	39	36	(	(	PUNCT
ijtc-532	39	37	creswell	creswell	PROPN
ijtc-532	39	38	,	,	PUNCT
ijtc-532	39	39	2017	2017	NUM
ijtc-532	39	40	;	;	PUNCT
ijtc-532	39	41	moleong	moleong	PROPN
ijtc-532	39	42	,	,	PUNCT
ijtc-532	39	43	2018	2018	NUM
ijtc-532	39	44	;	;	PUNCT
ijtc-532	39	45	sugiyono	sugiyono	NOUN
ijtc-532	39	46	,	,	PUNCT
ijtc-532	39	47	2019	2019	NUM
ijtc-532	39	48	)	)	PUNCT
ijtc-532	39	49	.	.	PUNCT
ijtc-532	40	1	meanwhile	meanwhile	ADV
ijtc-532	40	2	,	,	PUNCT
ijtc-532	40	3	the	the	DET
ijtc-532	40	4	data	datum	NOUN
ijtc-532	40	5	used	use	VERB
ijtc-532	40	6	in	in	ADP
ijtc-532	40	7	this	this	DET
ijtc-532	40	8	study	study	NOUN
ijtc-532	40	9	is	be	AUX
ijtc-532	40	10	primary	primary	ADJ
ijtc-532	40	11	data	datum	NOUN
ijtc-532	40	12	.	.	PUNCT
ijtc-532	41	1	primary	primary	ADJ
ijtc-532	41	2	data	datum	NOUN
ijtc-532	41	3	is	be	AUX
ijtc-532	41	4	research	research	NOUN
ijtc-532	41	5	data	datum	NOUN
ijtc-532	41	6	obtained	obtain	VERB
ijtc-532	41	7	directly	directly	ADV
ijtc-532	41	8	from	from	ADP
ijtc-532	41	9	the	the	DET
ijtc-532	41	10	source	source	NOUN
ijtc-532	41	11	not	not	PART
ijtc-532	41	12	through	through	ADP
ijtc-532	41	13	intermediaries	intermediary	NOUN
ijtc-532	41	14	(	(	PUNCT
ijtc-532	41	15	arikunto	arikunto	ADP
ijtc-532	41	16	,	,	PUNCT
ijtc-532	41	17	2013	2013	NUM
ijtc-532	41	18	;	;	PUNCT
ijtc-532	41	19	yin	yin	PROPN
ijtc-532	41	20	,	,	PUNCT
ijtc-532	41	21	2012	2012	NUM
ijtc-532	41	22	)	)	PUNCT
ijtc-532	41	23	.	.	PUNCT
ijtc-532	42	1	this	this	DET
ijtc-532	42	2	study	study	NOUN
ijtc-532	42	3	,	,	PUNCT
ijtc-532	42	4	to	to	PART
ijtc-532	42	5	get	get	VERB
ijtc-532	42	6	preliminary	preliminary	ADJ
ijtc-532	42	7	data	datum	NOUN
ijtc-532	42	8	,	,	PUNCT
ijtc-532	42	9	can	can	AUX
ijtc-532	42	10	be	be	AUX
ijtc-532	42	11	done	do	VERB
ijtc-532	42	12	by	by	ADP
ijtc-532	42	13	conducting	conduct	VERB
ijtc-532	42	14	interviews	interview	NOUN
ijtc-532	42	15	in	in	ADP
ijtc-532	42	16	the	the	DET
ijtc-532	42	17	restaurant	restaurant	NOUN
ijtc-532	42	18	tax	tax	NOUN
ijtc-532	42	19	audit	audit	NOUN
ijtc-532	42	20	analysis	analysis	NOUN
ijtc-532	42	21	to	to	ADP
ijtc-532	42	22	test	test	NOUN
ijtc-532	42	23	taxpayers	taxpayer	NOUN
ijtc-532	42	24	'	'	PART
ijtc-532	42	25	compliance	compliance	NOUN
ijtc-532	42	26	with	with	ADP
ijtc-532	42	27	the	the	DET
ijtc-532	42	28	regional	regional	ADJ
ijtc-532	42	29	income	income	NOUN
ijtc-532	42	30	agency	agency	NOUN
ijtc-532	42	31	of	of	ADP
ijtc-532	42	32	the	the	DET
ijtc-532	42	33	city	city	NOUN
ijtc-532	42	34	of	of	ADP
ijtc-532	42	35	south	south	PROPN
ijtc-532	42	36	jakarta	jakarta	PROPN
ijtc-532	42	37	administration	administration	PROPN
ijtc-532	42	38	.	.	PUNCT
ijtc-532	43	1	data	datum	NOUN
ijtc-532	43	2	collection	collection	NOUN
ijtc-532	43	3	techniques	technique	NOUN
ijtc-532	43	4	were	be	AUX
ijtc-532	43	5	carried	carry	VERB
ijtc-532	43	6	out	out	ADP
ijtc-532	43	7	through	through	ADP
ijtc-532	43	8	interviews	interview	NOUN
ijtc-532	43	9	,	,	PUNCT
ijtc-532	43	10	observation	observation	NOUN
ijtc-532	43	11	,	,	PUNCT
ijtc-532	43	12	and	and	CCONJ
ijtc-532	43	13	documentation	documentation	NOUN
ijtc-532	43	14	.	.	PUNCT
ijtc-532	44	1	informants	informant	NOUN
ijtc-532	44	2	in	in	ADP
ijtc-532	44	3	this	this	DET
ijtc-532	44	4	study	study	NOUN
ijtc-532	44	5	consisted	consist	VERB
ijtc-532	44	6	of	of	ADP
ijtc-532	44	7	the	the	DET
ijtc-532	44	8	head	head	NOUN
ijtc-532	44	9	of	of	ADP
ijtc-532	44	10	sub	sub	NOUN
ijtc-532	44	11	-	-	NOUN
ijtc-532	44	12	division	division	NOUN
ijtc-532	44	13	of	of	ADP
ijtc-532	44	14	assessment	assessment	NOUN
ijtc-532	44	15	and	and	CCONJ
ijtc-532	44	16	examination	examination	NOUN
ijtc-532	44	17	of	of	ADP
ijtc-532	44	18	the	the	DET
ijtc-532	44	19	regional	regional	ADJ
ijtc-532	44	20	revenue	revenue	NOUN
ijtc-532	44	21	agency	agency	NOUN
ijtc-532	44	22	for	for	ADP
ijtc-532	44	23	the	the	DET
ijtc-532	44	24	city	city	NOUN
ijtc-532	44	25	of	of	ADP
ijtc-532	44	26	south	south	PROPN
ijtc-532	44	27	jakarta	jakarta	PROPN
ijtc-532	44	28	administration	administration	PROPN
ijtc-532	44	29	,	,	PUNCT
ijtc-532	44	30	the	the	DET
ijtc-532	44	31	assessment	assessment	NOUN
ijtc-532	44	32	and	and	CCONJ
ijtc-532	44	33	examination	examination	NOUN
ijtc-532	44	34	of	of	ADP
ijtc-532	44	35	the	the	DET
ijtc-532	44	36	regional	regional	ADJ
ijtc-532	44	37	revenue	revenue	NOUN
ijtc-532	44	38	agency	agency	NOUN
ijtc-532	44	39	of	of	ADP
ijtc-532	44	40	the	the	DET
ijtc-532	44	41	city	city	NOUN
ijtc-532	44	42	of	of	ADP
ijtc-532	44	43	south	south	PROPN
ijtc-532	44	44	jakarta	jakarta	PROPN
ijtc-532	44	45	administration	administration	PROPN
ijtc-532	44	46	,	,	PUNCT
ijtc-532	44	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-532	44	48	restaurant	restaurant	NOUN
ijtc-532	44	49	tax	tax	NOUN
ijtc-532	44	50	audit	audit	NOUN
ijtc-532	44	51	analysis	analysis	NOUN
ijtc-532	44	52	in	in	ADP
ijtc-532	44	53	the	the	DET
ijtc-532	44	54	order	order	NOUN
ijtc-532	44	55	to	to	PART
ijtc-532	44	56	test	test	VERB
ijtc-532	44	57	taxpayer	taxpayer	NOUN
ijtc-532	44	58	compliance	compliance	NOUN
ijtc-532	44	59	at	at	ADP
ijtc-532	44	60	suku	suku	PROPN
ijtc-532	44	61	badan	badan	PROPN
ijtc-532	44	62	pendapatan	pendapatan	PROPN
ijtc-532	44	63	daerah	daerah	PROPN
ijtc-532	44	64	kota	kota	PROPN
ijtc-532	44	65	administrasi	administrasi	PROPN
ijtc-532	44	66	jakarta	jakarta	PROPN
ijtc-532	44	67	selatan	selatan	PROPN
ijtc-532	44	68	in	in	ADP
ijtc-532	44	69	2021	2021	NUM
ijtc-532	44	70	ramdan	ramdan	NOUN
ijtc-532	44	71	and	and	CCONJ
ijtc-532	44	72	sinaga	sinaga	NOUN
ijtc-532	44	73	322	322	NUM
ijtc-532	44	74	|	|	ADV
ijtc-532	44	75	ilomata	ilomata	PROPN
ijtc-532	44	76	international	international	ADJ
ijtc-532	44	77	journal	journal	NOUN
ijtc-532	44	78	of	of	ADP
ijtc-532	44	79	tax	tax	PROPN
ijtc-532	44	80	&	&	CCONJ
ijtc-532	44	81	accounting	accounting	PROPN
ijtc-532	44	82	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-532	44	83	who	who	PRON
ijtc-532	44	84	knew	know	VERB
ijtc-532	44	85	and	and	CCONJ
ijtc-532	44	86	had	have	VERB
ijtc-532	44	87	various	various	ADJ
ijtc-532	44	88	basic	basic	ADJ
ijtc-532	44	89	information	information	NOUN
ijtc-532	44	90	needed	need	VERB
ijtc-532	44	91	in	in	ADP
ijtc-532	44	92	research	research	NOUN
ijtc-532	44	93	,	,	PUNCT
ijtc-532	44	94	expert	expert	ADJ
ijtc-532	44	95	staff	staff	NOUN
ijtc-532	44	96	for	for	ADP
ijtc-532	44	97	the	the	DET
ijtc-532	44	98	assessment	assessment	NOUN
ijtc-532	44	99	and	and	CCONJ
ijtc-532	44	100	examination	examination	NOUN
ijtc-532	44	101	of	of	ADP
ijtc-532	44	102	the	the	DET
ijtc-532	44	103	regional	regional	ADJ
ijtc-532	44	104	revenue	revenue	NOUN
ijtc-532	44	105	agency	agency	NOUN
ijtc-532	44	106	.	.	PUNCT
ijtc-532	45	1	south	south	PROPN
ijtc-532	45	2	jakarta	jakarta	PROPN
ijtc-532	45	3	administrative	administrative	PROPN
ijtc-532	45	4	city	city	PROPN
ijtc-532	45	5	region	region	NOUN
ijtc-532	45	6	knows	know	VERB
ijtc-532	45	7	and	and	CCONJ
ijtc-532	45	8	has	have	VERB
ijtc-532	45	9	the	the	DET
ijtc-532	45	10	basic	basic	ADJ
ijtc-532	45	11	information	information	NOUN
ijtc-532	45	12	required	require	VERB
ijtc-532	45	13	in	in	ADP
ijtc-532	45	14	research	research	NOUN
ijtc-532	45	15	,	,	PUNCT
ijtc-532	45	16	academics	academic	NOUN
ijtc-532	45	17	,	,	PUNCT
ijtc-532	45	18	and	and	CCONJ
ijtc-532	45	19	taxpayers	taxpayer	NOUN
ijtc-532	45	20	.	.	PUNCT
ijtc-532	46	1	technical	technical	ADJ
ijtc-532	46	2	data	datum	NOUN
ijtc-532	46	3	analysis	analysis	NOUN
ijtc-532	46	4	is	be	AUX
ijtc-532	46	5	carried	carry	VERB
ijtc-532	46	6	out	out	ADP
ijtc-532	46	7	by	by	ADP
ijtc-532	46	8	data	datum	NOUN
ijtc-532	46	9	reduction	reduction	NOUN
ijtc-532	46	10	,	,	PUNCT
ijtc-532	46	11	presentation	presentation	NOUN
ijtc-532	46	12	of	of	ADP
ijtc-532	46	13	data	datum	NOUN
ijtc-532	46	14	,	,	PUNCT
ijtc-532	46	15	and	and	CCONJ
ijtc-532	46	16	concluding	concluding	NOUN
ijtc-532	46	17	.	.	PUNCT
ijtc-532	47	1	result	result	NOUN
ijtc-532	47	2	and	and	CCONJ
ijtc-532	47	3	discussion	discussion	NOUN
ijtc-532	47	4	to	to	PART
ijtc-532	47	5	analyze	analyze	VERB
ijtc-532	47	6	the	the	DET
ijtc-532	47	7	tax	tax	NOUN
ijtc-532	47	8	audit	audit	NOUN
ijtc-532	47	9	,	,	PUNCT
ijtc-532	47	10	the	the	DET
ijtc-532	47	11	author	author	NOUN
ijtc-532	47	12	uses	use	VERB
ijtc-532	47	13	arifin	arifin	PROPN
ijtc-532	47	14	's	's	PART
ijtc-532	47	15	theory	theory	NOUN
ijtc-532	47	16	:	:	PUNCT
ijtc-532	47	17	the	the	DET
ijtc-532	47	18	tax	tax	NOUN
ijtc-532	47	19	audit	audit	NOUN
ijtc-532	47	20	consists	consist	VERB
ijtc-532	47	21	of	of	ADP
ijtc-532	47	22	tax	tax	NOUN
ijtc-532	47	23	audit	audit	NOUN
ijtc-532	47	24	procedures	procedure	NOUN
ijtc-532	47	25	,	,	PUNCT
ijtc-532	47	26	the	the	DET
ijtc-532	47	27	tax	tax	NOUN
ijtc-532	47	28	authorities	authority	NOUN
ijtc-532	47	29	'	'	PART
ijtc-532	47	30	ability	ability	NOUN
ijtc-532	47	31	,	,	PUNCT
ijtc-532	47	32	and	and	CCONJ
ijtc-532	47	33	the	the	DET
ijtc-532	47	34	examination	examination	NOUN
ijtc-532	47	35	results	result	VERB
ijtc-532	47	36	.	.	PUNCT
ijtc-532	48	1	a.	a.	NOUN
ijtc-532	48	2	tax	tax	NOUN
ijtc-532	48	3	audit	audit	NOUN
ijtc-532	48	4	procedures	procedure	VERB
ijtc-532	48	5	analysis	analysis	NOUN
ijtc-532	48	6	of	of	ADP
ijtc-532	48	7	audit	audit	NOUN
ijtc-532	48	8	procedures	procedure	NOUN
ijtc-532	48	9	can	can	AUX
ijtc-532	48	10	be	be	AUX
ijtc-532	48	11	seen	see	VERB
ijtc-532	48	12	from	from	ADP
ijtc-532	48	13	several	several	ADJ
ijtc-532	48	14	descriptions	description	NOUN
ijtc-532	48	15	of	of	ADP
ijtc-532	48	16	sub	sub	NOUN
ijtc-532	48	17	-	-	NOUN
ijtc-532	48	18	themes	theme	NOUN
ijtc-532	48	19	,	,	PUNCT
ijtc-532	48	20	including	include	VERB
ijtc-532	48	21	the	the	DET
ijtc-532	48	22	realization	realization	NOUN
ijtc-532	48	23	of	of	ADP
ijtc-532	48	24	tax	tax	NOUN
ijtc-532	48	25	revenue	revenue	NOUN
ijtc-532	48	26	procedures	procedure	NOUN
ijtc-532	48	27	.	.	PUNCT
ijtc-532	49	1	to	to	PART
ijtc-532	49	2	know	know	VERB
ijtc-532	49	3	the	the	DET
ijtc-532	49	4	tax	tax	NOUN
ijtc-532	49	5	audit	audit	NOUN
ijtc-532	49	6	procedures	procedure	NOUN
ijtc-532	49	7	to	to	PART
ijtc-532	49	8	assess	assess	VERB
ijtc-532	49	9	taxpayer	taxpayer	NOUN
ijtc-532	49	10	compliance	compliance	NOUN
ijtc-532	49	11	,	,	PUNCT
ijtc-532	49	12	it	it	PRON
ijtc-532	49	13	is	be	AUX
ijtc-532	49	14	necessary	necessary	ADJ
ijtc-532	49	15	to	to	PART
ijtc-532	49	16	know	know	VERB
ijtc-532	49	17	in	in	ADP
ijtc-532	49	18	advance	advance	NOUN
ijtc-532	49	19	who	who	PRON
ijtc-532	49	20	the	the	DET
ijtc-532	49	21	policy	policy	NOUN
ijtc-532	49	22	makers	maker	NOUN
ijtc-532	49	23	and	and	CCONJ
ijtc-532	49	24	interested	interested	ADJ
ijtc-532	49	25	parties	party	NOUN
ijtc-532	49	26	are	be	AUX
ijtc-532	49	27	in	in	ADP
ijtc-532	49	28	the	the	DET
ijtc-532	49	29	tax	tax	NOUN
ijtc-532	49	30	audit	audit	NOUN
ijtc-532	49	31	process	process	NOUN
ijtc-532	49	32	(	(	PUNCT
ijtc-532	49	33	goldman	goldman	NOUN
ijtc-532	49	34	et	et	PROPN
ijtc-532	49	35	al	al	PROPN
ijtc-532	49	36	.	.	PROPN
ijtc-532	49	37	,	,	PUNCT
ijtc-532	49	38	2022	2022	NUM
ijtc-532	49	39	;	;	PUNCT
ijtc-532	49	40	kasper	kasper	PROPN
ijtc-532	49	41	&	&	CCONJ
ijtc-532	49	42	alm	alm	PROPN
ijtc-532	49	43	,	,	PUNCT
ijtc-532	49	44	2022	2022	NUM
ijtc-532	49	45	)	)	PUNCT
ijtc-532	49	46	.	.	PUNCT
ijtc-532	50	1	policymakers	policymaker	NOUN
ijtc-532	50	2	in	in	ADP
ijtc-532	50	3	the	the	DET
ijtc-532	50	4	audit	audit	NOUN
ijtc-532	50	5	process	process	NOUN
ijtc-532	50	6	are	be	AUX
ijtc-532	50	7	carried	carry	VERB
ijtc-532	50	8	out	out	ADP
ijtc-532	50	9	by	by	ADP
ijtc-532	50	10	high	high	ADJ
ijtc-532	50	11	-	-	PUNCT
ijtc-532	50	12	ranking	rank	VERB
ijtc-532	50	13	officials	official	NOUN
ijtc-532	50	14	within	within	ADP
ijtc-532	50	15	their	their	PRON
ijtc-532	50	16	respective	respective	ADJ
ijtc-532	50	17	institutions	institution	NOUN
ijtc-532	50	18	,	,	PUNCT
ijtc-532	50	19	both	both	CCONJ
ijtc-532	50	20	in	in	ADP
ijtc-532	50	21	the	the	DET
ijtc-532	50	22	government	government	NOUN
ijtc-532	50	23	and	and	CCONJ
ijtc-532	50	24	the	the	DET
ijtc-532	50	25	private	private	ADJ
ijtc-532	50	26	sector	sector	NOUN
ijtc-532	50	27	.	.	PUNCT
ijtc-532	51	1	all	all	DET
ijtc-532	51	2	essential	essential	ADJ
ijtc-532	51	3	parties	party	NOUN
ijtc-532	51	4	participate	participate	VERB
ijtc-532	51	5	in	in	ADP
ijtc-532	51	6	the	the	DET
ijtc-532	51	7	process	process	NOUN
ijtc-532	51	8	because	because	SCONJ
ijtc-532	51	9	they	they	PRON
ijtc-532	51	10	will	will	AUX
ijtc-532	51	11	also	also	ADV
ijtc-532	51	12	decide	decide	VERB
ijtc-532	51	13	the	the	DET
ijtc-532	51	14	tax	tax	NOUN
ijtc-532	51	15	revenue	revenue	NOUN
ijtc-532	51	16	procedures	procedure	NOUN
ijtc-532	51	17	in	in	ADP
ijtc-532	51	18	their	their	PRON
ijtc-532	51	19	activities	activity	NOUN
ijtc-532	51	20	(	(	PUNCT
ijtc-532	51	21	benkraiem	benkraiem	NOUN
ijtc-532	51	22	et	et	NOUN
ijtc-532	51	23	al	al	PROPN
ijtc-532	51	24	.	.	PROPN
ijtc-532	51	25	,	,	PUNCT
ijtc-532	51	26	2021	2021	NUM
ijtc-532	51	27	;	;	PUNCT
ijtc-532	51	28	garcía	garcía	NOUN
ijtc-532	51	29	-	-	PUNCT
ijtc-532	51	30	meca	meca	NOUN
ijtc-532	51	31	et	et	PROPN
ijtc-532	51	32	al	al	PROPN
ijtc-532	51	33	.	.	PROPN
ijtc-532	51	34	,	,	PUNCT
ijtc-532	51	35	2021	2021	NUM
ijtc-532	51	36	;	;	PUNCT
ijtc-532	51	37	ma	ma	PROPN
ijtc-532	51	38	et	et	PROPN
ijtc-532	51	39	al	al	PROPN
ijtc-532	51	40	.	.	PROPN
ijtc-532	51	41	,	,	PUNCT
ijtc-532	51	42	2021	2021	NUM
ijtc-532	51	43	)	)	PUNCT
ijtc-532	51	44	.	.	PUNCT
ijtc-532	52	1	completion	completion	NOUN
ijtc-532	52	2	of	of	ADP
ijtc-532	52	3	field	field	NOUN
ijtc-532	52	4	inspections	inspection	NOUN
ijtc-532	52	5	or	or	CCONJ
ijtc-532	52	6	office	office	NOUN
ijtc-532	52	7	inspections	inspection	NOUN
ijtc-532	52	8	to	to	PART
ijtc-532	52	9	test	test	VERB
ijtc-532	52	10	compliance	compliance	NOUN
ijtc-532	52	11	with	with	ADP
ijtc-532	52	12	tax	tax	NOUN
ijtc-532	52	13	obligations	obligation	NOUN
ijtc-532	52	14	fulfillment	fulfillment	NOUN
ijtc-532	52	15	can	can	AUX
ijtc-532	52	16	be	be	AUX
ijtc-532	52	17	completed	complete	VERB
ijtc-532	52	18	by	by	ADP
ijtc-532	52	19	making	make	VERB
ijtc-532	52	20	the	the	DET
ijtc-532	52	21	examination	examination	NOUN
ijtc-532	52	22	results	result	NOUN
ijtc-532	52	23	regarding	regard	VERB
ijtc-532	52	24	the	the	DET
ijtc-532	52	25	termination	termination	NOUN
ijtc-532	52	26	of	of	ADP
ijtc-532	52	27	the	the	DET
ijtc-532	52	28	audit	audit	NOUN
ijtc-532	52	29	without	without	ADP
ijtc-532	52	30	a	a	DET
ijtc-532	52	31	proposal	proposal	NOUN
ijtc-532	52	32	for	for	ADP
ijtc-532	52	33	the	the	DET
ijtc-532	52	34	issuance	issuance	NOUN
ijtc-532	52	35	of	of	ADP
ijtc-532	52	36	a	a	DET
ijtc-532	52	37	tax	tax	NOUN
ijtc-532	52	38	assessment	assessment	NOUN
ijtc-532	52	39	letter	letter	NOUN
ijtc-532	52	40	.	.	PUNCT
ijtc-532	53	1	a	a	DET
ijtc-532	53	2	report	report	NOUN
ijtc-532	53	3	containing	contain	VERB
ijtc-532	53	4	the	the	DET
ijtc-532	53	5	implementation	implementation	NOUN
ijtc-532	53	6	and	and	CCONJ
ijtc-532	53	7	results	result	NOUN
ijtc-532	53	8	of	of	ADP
ijtc-532	53	9	the	the	DET
ijtc-532	53	10	audit	audit	NOUN
ijtc-532	53	11	compiled	compile	VERB
ijtc-532	53	12	by	by	ADP
ijtc-532	53	13	the	the	DET
ijtc-532	53	14	tax	tax	NOUN
ijtc-532	53	15	auditor	auditor	NOUN
ijtc-532	53	16	concisely	concisely	ADV
ijtc-532	53	17	and	and	CCONJ
ijtc-532	53	18	clearly	clearly	ADV
ijtc-532	53	19	,	,	PUNCT
ijtc-532	53	20	and	and	CCONJ
ijtc-532	53	21	following	follow	VERB
ijtc-532	53	22	the	the	DET
ijtc-532	53	23	scope	scope	NOUN
ijtc-532	53	24	and	and	CCONJ
ijtc-532	53	25	objectives	objective	NOUN
ijtc-532	53	26	of	of	ADP
ijtc-532	53	27	the	the	DET
ijtc-532	53	28	audit	audit	NOUN
ijtc-532	53	29	.	.	PUNCT
ijtc-532	54	1	the	the	DET
ijtc-532	54	2	restaurant	restaurant	NOUN
ijtc-532	54	3	tax	tax	NOUN
ijtc-532	54	4	audit	audit	NOUN
ijtc-532	54	5	to	to	PART
ijtc-532	54	6	test	test	NOUN
ijtc-532	54	7	taxpayer	taxpayer	NOUN
ijtc-532	54	8	compliance	compliance	NOUN
ijtc-532	54	9	has	have	AUX
ijtc-532	54	10	been	be	AUX
ijtc-532	54	11	effective	effective	ADJ
ijtc-532	54	12	.	.	PUNCT
ijtc-532	55	1	this	this	PRON
ijtc-532	55	2	is	be	AUX
ijtc-532	55	3	done	do	VERB
ijtc-532	55	4	when	when	SCONJ
ijtc-532	55	5	making	make	VERB
ijtc-532	55	6	restaurant	restaurant	NOUN
ijtc-532	55	7	tax	tax	NOUN
ijtc-532	55	8	audit	audit	NOUN
ijtc-532	55	9	procedures	procedure	NOUN
ijtc-532	55	10	,	,	PUNCT
ijtc-532	55	11	and	and	CCONJ
ijtc-532	55	12	discussions	discussion	NOUN
ijtc-532	55	13	are	be	AUX
ijtc-532	55	14	made	make	VERB
ijtc-532	55	15	on	on	ADP
ijtc-532	55	16	taxes	taxis	NOUN
ijtc-532	55	17	payable	payable	ADJ
ijtc-532	55	18	and	and	CCONJ
ijtc-532	55	19	underpaid	underpaid	ADJ
ijtc-532	55	20	,	,	PUNCT
ijtc-532	55	21	which	which	PRON
ijtc-532	55	22	involve	involve	VERB
ijtc-532	55	23	each	each	DET
ijtc-532	55	24	section	section	NOUN
ijtc-532	55	25	to	to	PART
ijtc-532	55	26	accommodate	accommodate	VERB
ijtc-532	55	27	all	all	DET
ijtc-532	55	28	the	the	DET
ijtc-532	55	29	aspirations	aspiration	NOUN
ijtc-532	55	30	and	and	CCONJ
ijtc-532	55	31	needs	need	VERB
ijtc-532	55	32	so	so	SCONJ
ijtc-532	55	33	that	that	SCONJ
ijtc-532	55	34	they	they	PRON
ijtc-532	55	35	can	can	AUX
ijtc-532	55	36	be	be	AUX
ijtc-532	55	37	stated	state	VERB
ijtc-532	55	38	in	in	ADP
ijtc-532	55	39	the	the	DET
ijtc-532	55	40	minutes	minute	NOUN
ijtc-532	55	41	of	of	ADP
ijtc-532	55	42	the	the	DET
ijtc-532	55	43	inspection	inspection	NOUN
ijtc-532	55	44	.	.	PUNCT
ijtc-532	56	1	tax	tax	NOUN
ijtc-532	56	2	payable	payable	ADJ
ijtc-532	56	3	is	be	AUX
ijtc-532	56	4	a	a	DET
ijtc-532	56	5	tax	tax	NOUN
ijtc-532	56	6	that	that	PRON
ijtc-532	56	7	must	must	AUX
ijtc-532	56	8	be	be	AUX
ijtc-532	56	9	paid	pay	VERB
ijtc-532	56	10	within	within	ADP
ijtc-532	56	11	the	the	DET
ijtc-532	56	12	tax	tax	NOUN
ijtc-532	56	13	period	period	NOUN
ijtc-532	56	14	,	,	PUNCT
ijtc-532	56	15	tax	tax	NOUN
ijtc-532	56	16	year	year	NOUN
ijtc-532	56	17	,	,	PUNCT
ijtc-532	56	18	or	or	CCONJ
ijtc-532	56	19	part	part	NOUN
ijtc-532	56	20	of	of	ADP
ijtc-532	56	21	the	the	DET
ijtc-532	56	22	tax	tax	NOUN
ijtc-532	56	23	year	year	NOUN
ijtc-532	56	24	following	follow	VERB
ijtc-532	56	25	the	the	DET
ijtc-532	56	26	provisions	provision	NOUN
ijtc-532	56	27	of	of	ADP
ijtc-532	56	28	the	the	DET
ijtc-532	56	29	applicable	applicable	ADJ
ijtc-532	56	30	tax	tax	NOUN
ijtc-532	56	31	laws	law	NOUN
ijtc-532	56	32	.	.	PUNCT
ijtc-532	57	1	the	the	DET
ijtc-532	57	2	tax	tax	NOUN
ijtc-532	57	3	period	period	NOUN
ijtc-532	57	4	equals	equal	VERB
ijtc-532	57	5	one	one	NUM
ijtc-532	57	6	calendar	calendar	NOUN
ijtc-532	57	7	month	month	NOUN
ijtc-532	57	8	,	,	PUNCT
ijtc-532	57	9	and	and	CCONJ
ijtc-532	57	10	the	the	DET
ijtc-532	57	11	tax	tax	NOUN
ijtc-532	57	12	year	year	NOUN
ijtc-532	57	13	is	be	AUX
ijtc-532	57	14	similar	similar	ADJ
ijtc-532	57	15	to	to	ADP
ijtc-532	57	16	one	one	NUM
ijtc-532	57	17	calendar	calendar	NOUN
ijtc-532	57	18	year	year	NOUN
ijtc-532	57	19	.	.	PUNCT
ijtc-532	58	1	the	the	DET
ijtc-532	58	2	tax	tax	NOUN
ijtc-532	58	3	year	year	NOUN
ijtc-532	58	4	can	can	AUX
ijtc-532	58	5	last	last	VERB
ijtc-532	58	6	from	from	ADP
ijtc-532	58	7	january	january	PROPN
ijtc-532	58	8	to	to	ADP
ijtc-532	58	9	december	december	PROPN
ijtc-532	58	10	.	.	PUNCT
ijtc-532	59	1	however	however	ADV
ijtc-532	59	2	,	,	PUNCT
ijtc-532	59	3	it	it	PRON
ijtc-532	59	4	can	can	AUX
ijtc-532	59	5	be	be	AUX
ijtc-532	59	6	excluded	exclude	VERB
ijtc-532	59	7	through	through	ADP
ijtc-532	59	8	permission	permission	NOUN
ijtc-532	59	9	so	so	SCONJ
ijtc-532	59	10	that	that	SCONJ
ijtc-532	59	11	it	it	PRON
ijtc-532	59	12	can	can	AUX
ijtc-532	59	13	be	be	AUX
ijtc-532	59	14	used	use	VERB
ijtc-532	59	15	for	for	ADP
ijtc-532	59	16	another	another	DET
ijtc-532	59	17	period	period	NOUN
ijtc-532	59	18	.	.	PUNCT
ijtc-532	60	1	in	in	ADP
ijtc-532	60	2	paying	pay	VERB
ijtc-532	60	3	the	the	DET
ijtc-532	60	4	tax	tax	NOUN
ijtc-532	60	5	payable	payable	NOUN
ijtc-532	60	6	,	,	PUNCT
ijtc-532	60	7	the	the	DET
ijtc-532	60	8	taxpayer	taxpayer	NOUN
ijtc-532	60	9	has	have	AUX
ijtc-532	60	10	not	not	PART
ijtc-532	60	11	fully	fully	ADV
ijtc-532	60	12	implemented	implement	VERB
ijtc-532	60	13	the	the	DET
ijtc-532	60	14	counting	counting	NOUN
ijtc-532	60	15	function	function	NOUN
ijtc-532	60	16	,	,	PUNCT
ijtc-532	60	17	so	so	CCONJ
ijtc-532	60	18	the	the	DET
ijtc-532	60	19	tax	tax	NOUN
ijtc-532	60	20	collection	collection	NOUN
ijtc-532	60	21	system	system	NOUN
ijtc-532	60	22	that	that	PRON
ijtc-532	60	23	gives	give	VERB
ijtc-532	60	24	responsibility	responsibility	NOUN
ijtc-532	60	25	to	to	ADP
ijtc-532	60	26	the	the	DET
ijtc-532	60	27	taxpayer	taxpayer	NOUN
ijtc-532	60	28	has	have	AUX
ijtc-532	60	29	not	not	PART
ijtc-532	60	30	been	be	AUX
ijtc-532	60	31	able	able	ADJ
ijtc-532	60	32	to	to	PART
ijtc-532	60	33	be	be	AUX
ijtc-532	60	34	implemented	implement	VERB
ijtc-532	60	35	properly	properly	ADV
ijtc-532	60	36	,	,	PUNCT
ijtc-532	60	37	so	so	CCONJ
ijtc-532	60	38	the	the	DET
ijtc-532	60	39	purpose	purpose	NOUN
ijtc-532	60	40	of	of	ADP
ijtc-532	60	41	the	the	DET
ijtc-532	60	42	self	self	NOUN
ijtc-532	60	43	-	-	PUNCT
ijtc-532	60	44	assessment	assessment	NOUN
ijtc-532	60	45	system	system	NOUN
ijtc-532	60	46	has	have	AUX
ijtc-532	60	47	not	not	PART
ijtc-532	60	48	been	be	AUX
ijtc-532	60	49	appropriately	appropriately	ADV
ijtc-532	60	50	achieved	achieve	VERB
ijtc-532	60	51	because	because	SCONJ
ijtc-532	60	52	many	many	ADJ
ijtc-532	60	53	taxpayers	taxpayer	NOUN
ijtc-532	60	54	do	do	AUX
ijtc-532	60	55	not	not	PART
ijtc-532	60	56	calculate	calculate	VERB
ijtc-532	60	57	the	the	DET
ijtc-532	60	58	tax	tax	NOUN
ijtc-532	60	59	payable	payable	ADJ
ijtc-532	60	60	themselves	themselves	PRON
ijtc-532	60	61	.	.	PUNCT
ijtc-532	61	1	to	to	PART
ijtc-532	61	2	be	be	AUX
ijtc-532	61	3	able	able	ADJ
ijtc-532	61	4	to	to	PART
ijtc-532	61	5	see	see	VERB
ijtc-532	61	6	the	the	DET
ijtc-532	61	7	tax	tax	NOUN
ijtc-532	61	8	owed	owe	VERB
ijtc-532	61	9	,	,	PUNCT
ijtc-532	61	10	the	the	DET
ijtc-532	61	11	tax	tax	NOUN
ijtc-532	61	12	audit	audit	NOUN
ijtc-532	61	13	team	team	NOUN
ijtc-532	61	14	conducts	conduct	VERB
ijtc-532	61	15	an	an	DET
ijtc-532	61	16	evaluation	evaluation	NOUN
ijtc-532	61	17	which	which	PRON
ijtc-532	61	18	includes	include	VERB
ijtc-532	61	19	assessing	assess	VERB
ijtc-532	61	20	the	the	DET
ijtc-532	61	21	correctness	correctness	NOUN
ijtc-532	61	22	of	of	ADP
ijtc-532	61	23	the	the	DET
ijtc-532	61	24	sptpd	sptpd	PROPN
ijtc-532	61	25	concerning	concern	VERB
ijtc-532	61	26	general	general	ADJ
ijtc-532	61	27	information	information	NOUN
ijtc-532	61	28	in	in	ADP
ijtc-532	61	29	the	the	DET
ijtc-532	61	30	sptd	sptd	NOUN
ijtc-532	61	31	,	,	PUNCT
ijtc-532	61	32	assessing	assess	VERB
ijtc-532	61	33	the	the	DET
ijtc-532	61	34	completeness	completeness	NOUN
ijtc-532	61	35	of	of	ADP
ijtc-532	61	36	the	the	DET
ijtc-532	61	37	sptpd	sptpd	NOUN
ijtc-532	61	38	concerning	concern	VERB
ijtc-532	61	39	the	the	DET
ijtc-532	61	40	attachment	attachment	NOUN
ijtc-532	61	41	of	of	ADP
ijtc-532	61	42	the	the	DET
ijtc-532	61	43	sptpd	sptpd	NOUN
ijtc-532	61	44	,	,	PUNCT
ijtc-532	61	45	and	and	CCONJ
ijtc-532	61	46	assessing	assess	VERB
ijtc-532	61	47	the	the	DET
ijtc-532	61	48	internal	internal	ADJ
ijtc-532	61	49	control	control	NOUN
ijtc-532	61	50	system	system	NOUN
ijtc-532	61	51	.	.	PUNCT
ijtc-532	62	1	tax	tax	NOUN
ijtc-532	62	2	officials	official	NOUN
ijtc-532	62	3	should	should	AUX
ijtc-532	62	4	intensify	intensify	VERB
ijtc-532	62	5	training	training	NOUN
ijtc-532	62	6	and	and	CCONJ
ijtc-532	62	7	counseling	counseling	NOUN
ijtc-532	62	8	on	on	ADP
ijtc-532	62	9	taxation	taxation	NOUN
ijtc-532	62	10	,	,	PUNCT
ijtc-532	62	11	for	for	ADP
ijtc-532	62	12	example	example	NOUN
ijtc-532	62	13	,	,	PUNCT
ijtc-532	62	14	training	training	NOUN
ijtc-532	62	15	on	on	ADP
ijtc-532	62	16	filling	fill	VERB
ijtc-532	62	17	out	out	ADP
ijtc-532	62	18	the	the	DET
ijtc-532	62	19	sptpd	sptpd	NOUN
ijtc-532	62	20	so	so	SCONJ
ijtc-532	62	21	that	that	SCONJ
ijtc-532	62	22	taxpayers	taxpayer	NOUN
ijtc-532	62	23	can	can	AUX
ijtc-532	62	24	calculate	calculate	VERB
ijtc-532	62	25	their	their	PRON
ijtc-532	62	26	tax	tax	NOUN
ijtc-532	62	27	payables	payable	NOUN
ijtc-532	62	28	and	and	CCONJ
ijtc-532	62	29	counseling	counseling	NOUN
ijtc-532	62	30	on	on	ADP
ijtc-532	62	31	the	the	DET
ijtc-532	62	32	importance	importance	NOUN
ijtc-532	62	33	of	of	ADP
ijtc-532	62	34	paying	pay	VERB
ijtc-532	62	35	taxes	taxis	NOUN
ijtc-532	62	36	so	so	SCONJ
ijtc-532	62	37	that	that	SCONJ
ijtc-532	62	38	taxpayers	taxpayer	NOUN
ijtc-532	62	39	are	be	AUX
ijtc-532	62	40	more	more	ADV
ijtc-532	62	41	concerned	concerned	ADJ
ijtc-532	62	42	about	about	ADP
ijtc-532	62	43	their	their	PRON
ijtc-532	62	44	rights	right	NOUN
ijtc-532	62	45	as	as	ADP
ijtc-532	62	46	taxpayers	taxpayer	NOUN
ijtc-532	62	47	.	.	PUNCT
ijtc-532	63	1	for	for	ADP
ijtc-532	63	2	underpaid	underpaid	ADJ
ijtc-532	63	3	status	status	NOUN
ijtc-532	63	4	,	,	PUNCT
ijtc-532	63	5	there	there	PRON
ijtc-532	63	6	is	be	VERB
ijtc-532	63	7	a	a	DET
ijtc-532	63	8	shortage	shortage	NOUN
ijtc-532	63	9	of	of	ADP
ijtc-532	63	10	tax	tax	NOUN
ijtc-532	63	11	that	that	PRON
ijtc-532	63	12	should	should	AUX
ijtc-532	63	13	be	be	AUX
ijtc-532	63	14	owed	owe	VERB
ijtc-532	63	15	and	and	CCONJ
ijtc-532	63	16	must	must	AUX
ijtc-532	63	17	be	be	AUX
ijtc-532	63	18	paid	pay	VERB
ijtc-532	63	19	by	by	ADP
ijtc-532	63	20	the	the	DET
ijtc-532	63	21	taxpayer	taxpayer	NOUN
ijtc-532	63	22	concerned	concern	VERB
ijtc-532	63	23	.	.	PUNCT
ijtc-532	64	1	this	this	PRON
ijtc-532	64	2	occurs	occur	VERB
ijtc-532	64	3	when	when	SCONJ
ijtc-532	64	4	the	the	DET
ijtc-532	64	5	tax	tax	NOUN
ijtc-532	64	6	payable	payable	ADJ
ijtc-532	64	7	for	for	ADP
ijtc-532	64	8	a	a	DET
ijtc-532	64	9	tax	tax	NOUN
ijtc-532	64	10	year	year	NOUN
ijtc-532	64	11	is	be	AUX
ijtc-532	64	12	greater	great	ADJ
ijtc-532	64	13	than	than	ADP
ijtc-532	64	14	the	the	DET
ijtc-532	64	15	tax	tax	NOUN
ijtc-532	64	16	credit	credit	NOUN
ijtc-532	64	17	.	.	PUNCT
ijtc-532	65	1	so	so	ADV
ijtc-532	65	2	the	the	DET
ijtc-532	65	3	taxpayer	taxpayer	NOUN
ijtc-532	65	4	must	must	AUX
ijtc-532	65	5	pay	pay	VERB
ijtc-532	65	6	the	the	DET
ijtc-532	65	7	tax	tax	NOUN
ijtc-532	65	8	shortfall	shortfall	NOUN
ijtc-532	65	9	so	so	SCONJ
ijtc-532	65	10	that	that	SCONJ
ijtc-532	65	11	the	the	DET
ijtc-532	65	12	status	status	NOUN
ijtc-532	65	13	can	can	AUX
ijtc-532	65	14	be	be	AUX
ijtc-532	65	15	nil	nil	ADJ
ijtc-532	65	16	.	.	PUNCT
ijtc-532	66	1	the	the	DET
ijtc-532	66	2	taxpayer	taxpayer	NOUN
ijtc-532	66	3	must	must	AUX
ijtc-532	66	4	pay	pay	VERB
ijtc-532	66	5	off	off	ADP
ijtc-532	66	6	the	the	DET
ijtc-532	66	7	underpayment	underpayment	NOUN
ijtc-532	66	8	before	before	SCONJ
ijtc-532	66	9	the	the	DET
ijtc-532	66	10	notification	notification	NOUN
ijtc-532	66	11	letter	letter	NOUN
ijtc-532	66	12	is	be	AUX
ijtc-532	66	13	delivered	deliver	VERB
ijtc-532	66	14	.	.	PUNCT
ijtc-532	67	1	in	in	ADP
ijtc-532	67	2	the	the	DET
ijtc-532	67	3	tax	tax	NOUN
ijtc-532	67	4	audit	audit	NOUN
ijtc-532	67	5	procedure	procedure	NOUN
ijtc-532	67	6	,	,	PUNCT
ijtc-532	67	7	there	there	PRON
ijtc-532	67	8	are	be	VERB
ijtc-532	67	9	still	still	ADV
ijtc-532	67	10	obstacles	obstacle	NOUN
ijtc-532	67	11	in	in	ADP
ijtc-532	67	12	the	the	DET
ijtc-532	67	13	process	process	NOUN
ijtc-532	67	14	,	,	PUNCT
ijtc-532	67	15	including	include	VERB
ijtc-532	67	16	rules	rule	NOUN
ijtc-532	67	17	that	that	PRON
ijtc-532	67	18	are	be	AUX
ijtc-532	67	19	not	not	PART
ijtc-532	67	20	followed	follow	VERB
ijtc-532	67	21	the	the	DET
ijtc-532	67	22	time	time	NOUN
ijtc-532	67	23	.	.	PUNCT
ijtc-532	68	1	still	still	ADV
ijtc-532	68	2	,	,	PUNCT
ijtc-532	68	3	no	no	DET
ijtc-532	68	4	changes	change	NOUN
ijtc-532	68	5	are	be	AUX
ijtc-532	68	6	made	make	VERB
ijtc-532	68	7	immediately	immediately	ADV
ijtc-532	68	8	;	;	PUNCT
ijtc-532	68	9	many	many	ADJ
ijtc-532	68	10	obedient	obedient	ADJ
ijtc-532	68	11	taxpayers	taxpayer	NOUN
ijtc-532	68	12	feel	feel	VERB
ijtc-532	68	13	disadvantaged	disadvantaged	ADJ
ijtc-532	68	14	compared	compare	VERB
ijtc-532	68	15	to	to	ADP
ijtc-532	68	16	non	non	ADJ
ijtc-532	68	17	-	-	ADJ
ijtc-532	68	18	compliant	compliant	ADJ
ijtc-532	68	19	taxpayers	taxpayer	NOUN
ijtc-532	68	20	,	,	PUNCT
ijtc-532	69	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-532	69	2	restaurant	restaurant	NOUN
ijtc-532	69	3	tax	tax	NOUN
ijtc-532	69	4	audit	audit	NOUN
ijtc-532	69	5	analysis	analysis	NOUN
ijtc-532	69	6	in	in	ADP
ijtc-532	69	7	the	the	DET
ijtc-532	69	8	order	order	NOUN
ijtc-532	69	9	to	to	PART
ijtc-532	69	10	test	test	VERB
ijtc-532	69	11	taxpayer	taxpayer	NOUN
ijtc-532	69	12	compliance	compliance	NOUN
ijtc-532	69	13	at	at	ADP
ijtc-532	69	14	suku	suku	PROPN
ijtc-532	69	15	badan	badan	PROPN
ijtc-532	69	16	pendapatan	pendapatan	PROPN
ijtc-532	69	17	daerah	daerah	PROPN
ijtc-532	69	18	kota	kota	PROPN
ijtc-532	69	19	administrasi	administrasi	PROPN
ijtc-532	69	20	jakarta	jakarta	PROPN
ijtc-532	69	21	selatan	selatan	PROPN
ijtc-532	69	22	in	in	ADP
ijtc-532	69	23	2021	2021	NUM
ijtc-532	69	24	ramdan	ramdan	NOUN
ijtc-532	69	25	and	and	CCONJ
ijtc-532	69	26	sinaga	sinaga	NOUN
ijtc-532	69	27	323	323	NUM
ijtc-532	69	28	|	|	ADV
ijtc-532	69	29	ilomata	ilomata	PROPN
ijtc-532	69	30	international	international	ADJ
ijtc-532	69	31	journal	journal	NOUN
ijtc-532	69	32	of	of	ADP
ijtc-532	69	33	tax	tax	PROPN
ijtc-532	69	34	&	&	CCONJ
ijtc-532	69	35	accounting	account	VERB
ijtc-532	69	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-532	69	37	overlapping	overlap	VERB
ijtc-532	69	38	rules	rule	NOUN
ijtc-532	69	39	that	that	PRON
ijtc-532	69	40	confuse	confuse	VERB
ijtc-532	69	41	taxpayers	taxpayer	NOUN
ijtc-532	69	42	,	,	PUNCT
ijtc-532	69	43	and	and	CCONJ
ijtc-532	69	44	many	many	ADJ
ijtc-532	69	45	once	once	SCONJ
ijtc-532	69	46	a	a	DET
ijtc-532	69	47	taxpayer	taxpayer	NOUN
ijtc-532	69	48	who	who	PRON
ijtc-532	69	49	does	do	AUX
ijtc-532	69	50	not	not	PART
ijtc-532	69	51	understand	understand	VERB
ijtc-532	69	52	or	or	CCONJ
ijtc-532	69	53	tends	tend	VERB
ijtc-532	69	54	not	not	PART
ijtc-532	69	55	to	to	PART
ijtc-532	69	56	know	know	VERB
ijtc-532	69	57	the	the	DET
ijtc-532	69	58	tax	tax	NOUN
ijtc-532	69	59	rules	rule	NOUN
ijtc-532	69	60	.	.	PUNCT
ijtc-532	70	1	they	they	PRON
ijtc-532	70	2	are	be	AUX
ijtc-532	70	3	handling	handle	VERB
ijtc-532	70	4	obstacles	obstacle	NOUN
ijtc-532	70	5	that	that	PRON
ijtc-532	70	6	occur	occur	VERB
ijtc-532	70	7	in	in	ADP
ijtc-532	70	8	tax	tax	NOUN
ijtc-532	70	9	audit	audit	NOUN
ijtc-532	70	10	procedures	procedure	NOUN
ijtc-532	70	11	with	with	ADP
ijtc-532	70	12	policy	policy	NOUN
ijtc-532	70	13	implementing	implement	VERB
ijtc-532	70	14	parties	party	NOUN
ijtc-532	70	15	by	by	ADP
ijtc-532	70	16	coordinating	coordinate	VERB
ijtc-532	70	17	with	with	ADP
ijtc-532	70	18	each	each	DET
ijtc-532	70	19	other	other	ADJ
ijtc-532	70	20	,	,	PUNCT
ijtc-532	70	21	making	make	VERB
ijtc-532	70	22	good	good	ADJ
ijtc-532	70	23	decisions	decision	NOUN
ijtc-532	70	24	,	,	PUNCT
ijtc-532	70	25	and	and	CCONJ
ijtc-532	70	26	socializing	socialize	VERB
ijtc-532	70	27	or	or	CCONJ
ijtc-532	70	28	counseling	counsel	VERB
ijtc-532	70	29	the	the	DET
ijtc-532	70	30	public	public	NOUN
ijtc-532	70	31	about	about	ADP
ijtc-532	70	32	local	local	ADJ
ijtc-532	70	33	tax	tax	NOUN
ijtc-532	70	34	regulations	regulation	NOUN
ijtc-532	70	35	.	.	PUNCT
ijtc-532	71	1	officers	officer	NOUN
ijtc-532	71	2	go	go	VERB
ijtc-532	71	3	to	to	ADP
ijtc-532	71	4	the	the	DET
ijtc-532	71	5	field	field	NOUN
ijtc-532	71	6	to	to	PART
ijtc-532	71	7	collect	collect	VERB
ijtc-532	71	8	data	datum	NOUN
ijtc-532	71	9	.	.	PUNCT
ijtc-532	72	1	control	control	NOUN
ijtc-532	72	2	with	with	ADP
ijtc-532	72	3	a	a	DET
ijtc-532	72	4	letter	letter	NOUN
ijtc-532	72	5	of	of	ADP
ijtc-532	72	6	reprimand	reprimand	NOUN
ijtc-532	72	7	.	.	PUNCT
ijtc-532	73	1	field	field	NOUN
ijtc-532	73	2	supervision	supervision	NOUN
ijtc-532	73	3	by	by	ADP
ijtc-532	73	4	the	the	DET
ijtc-532	73	5	agency	agency	NOUN
ijtc-532	73	6	and	and	CCONJ
ijtc-532	73	7	satpol	satpol	PROPN
ijtc-532	73	8	pp	pp	PROPN
ijtc-532	73	9	b.	b.	PROPN
ijtc-532	73	10	central	central	ADJ
ijtc-532	73	11	apparatus	apparatus	NOUN
ijtc-532	73	12	capabilities	capabilitie	VERB
ijtc-532	73	13	the	the	DET
ijtc-532	73	14	implementation	implementation	NOUN
ijtc-532	73	15	of	of	ADP
ijtc-532	73	16	tax	tax	NOUN
ijtc-532	73	17	audits	audits	NOUN
ijtc-532	73	18	has	have	VERB
ijtc-532	73	19	a	a	DET
ijtc-532	73	20	significant	significant	ADJ
ijtc-532	73	21	effect	effect	NOUN
ijtc-532	73	22	on	on	ADP
ijtc-532	73	23	the	the	DET
ijtc-532	73	24	ability	ability	NOUN
ijtc-532	73	25	of	of	ADP
ijtc-532	73	26	the	the	DET
ijtc-532	73	27	tax	tax	NOUN
ijtc-532	73	28	authorities	authority	NOUN
ijtc-532	73	29	.	.	PUNCT
ijtc-532	74	1	aspects	aspect	NOUN
ijtc-532	74	2	of	of	ADP
ijtc-532	74	3	the	the	DET
ijtc-532	74	4	performance	performance	NOUN
ijtc-532	74	5	of	of	ADP
ijtc-532	74	6	this	this	DET
ijtc-532	74	7	tax	tax	NOUN
ijtc-532	74	8	audit	audit	NOUN
ijtc-532	74	9	cover	cover	VERB
ijtc-532	74	10	two	two	NUM
ijtc-532	74	11	things	thing	NOUN
ijtc-532	74	12	:	:	PUNCT
ijtc-532	74	13	the	the	DET
ijtc-532	74	14	mechanism	mechanism	NOUN
ijtc-532	74	15	and	and	CCONJ
ijtc-532	74	16	the	the	DET
ijtc-532	74	17	structure	structure	NOUN
ijtc-532	74	18	itself	itself	PRON
ijtc-532	74	19	(	(	PUNCT
ijtc-532	74	20	campa	campa	PROPN
ijtc-532	74	21	et	et	PROPN
ijtc-532	74	22	al	al	PROPN
ijtc-532	74	23	.	.	PROPN
ijtc-532	74	24	,	,	PUNCT
ijtc-532	74	25	2022	2022	NUM
ijtc-532	74	26	;	;	PUNCT
ijtc-532	74	27	chen	chen	PROPN
ijtc-532	74	28	et	et	PROPN
ijtc-532	74	29	al	al	PROPN
ijtc-532	74	30	.	.	PROPN
ijtc-532	74	31	,	,	PUNCT
ijtc-532	74	32	2022	2022	NUM
ijtc-532	74	33	)	)	PUNCT
ijtc-532	74	34	.	.	PUNCT
ijtc-532	75	1	the	the	DET
ijtc-532	75	2	collection	collection	NOUN
ijtc-532	75	3	system	system	NOUN
ijtc-532	75	4	at	at	ADP
ijtc-532	75	5	the	the	DET
ijtc-532	75	6	restaurant	restaurant	NOUN
ijtc-532	75	7	uses	use	VERB
ijtc-532	75	8	a	a	DET
ijtc-532	75	9	self	self	NOUN
ijtc-532	75	10	-	-	PUNCT
ijtc-532	75	11	assessment	assessment	NOUN
ijtc-532	75	12	system	system	NOUN
ijtc-532	75	13	,	,	PUNCT
ijtc-532	75	14	namely	namely	ADV
ijtc-532	75	15	tax	tax	NOUN
ijtc-532	75	16	collection	collection	NOUN
ijtc-532	75	17	,	,	PUNCT
ijtc-532	75	18	that	that	PRON
ijtc-532	75	19	authorizes	authorize	VERB
ijtc-532	75	20	taxpayers	taxpayer	NOUN
ijtc-532	75	21	to	to	PART
ijtc-532	75	22	calculate	calculate	VERB
ijtc-532	75	23	,	,	PUNCT
ijtc-532	75	24	calculate	calculate	VERB
ijtc-532	75	25	,	,	PUNCT
ijtc-532	75	26	pay	pay	VERB
ijtc-532	75	27	themselves	themselves	PRON
ijtc-532	75	28	,	,	PUNCT
ijtc-532	75	29	and	and	CCONJ
ijtc-532	75	30	report	report	VERB
ijtc-532	75	31	taxes	taxis	NOUN
ijtc-532	75	32	owed	owe	VERB
ijtc-532	75	33	based	base	VERB
ijtc-532	75	34	on	on	ADP
ijtc-532	75	35	tax	tax	NOUN
ijtc-532	75	36	laws	law	NOUN
ijtc-532	75	37	and	and	CCONJ
ijtc-532	75	38	regulations	regulation	NOUN
ijtc-532	75	39	.	.	PUNCT
ijtc-532	76	1	however	however	ADV
ijtc-532	76	2	,	,	PUNCT
ijtc-532	76	3	in	in	ADP
ijtc-532	76	4	terms	term	NOUN
ijtc-532	76	5	of	of	ADP
ijtc-532	76	6	compliance	compliance	NOUN
ijtc-532	76	7	with	with	ADP
ijtc-532	76	8	tax	tax	NOUN
ijtc-532	76	9	obligations	obligation	NOUN
ijtc-532	76	10	,	,	PUNCT
ijtc-532	76	11	periodic	periodic	ADJ
ijtc-532	76	12	supervision	supervision	NOUN
ijtc-532	76	13	and	and	CCONJ
ijtc-532	76	14	inspection	inspection	NOUN
ijtc-532	76	15	must	must	AUX
ijtc-532	76	16	still	still	ADV
ijtc-532	76	17	be	be	AUX
ijtc-532	76	18	carried	carry	VERB
ijtc-532	76	19	out	out	ADP
ijtc-532	76	20	,	,	PUNCT
ijtc-532	76	21	so	so	SCONJ
ijtc-532	76	22	taxpayers	taxpayer	NOUN
ijtc-532	76	23	comply	comply	VERB
ijtc-532	76	24	with	with	ADP
ijtc-532	76	25	their	their	PRON
ijtc-532	76	26	tax	tax	NOUN
ijtc-532	76	27	obligations	obligation	NOUN
ijtc-532	76	28	since	since	SCONJ
ijtc-532	76	29	they	they	PRON
ijtc-532	76	30	are	be	AUX
ijtc-532	76	31	registered	register	VERB
ijtc-532	76	32	as	as	ADP
ijtc-532	76	33	taxpayers	taxpayer	NOUN
ijtc-532	76	34	(	(	PUNCT
ijtc-532	76	35	huang	huang	PROPN
ijtc-532	76	36	et	et	PROPN
ijtc-532	76	37	al	al	PROPN
ijtc-532	76	38	.	.	PROPN
ijtc-532	76	39	,	,	PUNCT
ijtc-532	76	40	2022	2022	NUM
ijtc-532	76	41	;	;	PUNCT
ijtc-532	76	42	kolias	kolias	PROPN
ijtc-532	76	43	&	&	CCONJ
ijtc-532	76	44	koumanakos	koumanakos	PROPN
ijtc-532	76	45	,	,	PUNCT
ijtc-532	76	46	2022	2022	NUM
ijtc-532	76	47	)	)	PUNCT
ijtc-532	76	48	.	.	PUNCT
ijtc-532	77	1	registration	registration	NOUN
ijtc-532	77	2	and	and	CCONJ
ijtc-532	77	3	data	data	NOUN
ijtc-532	77	4	collection	collection	NOUN
ijtc-532	77	5	activities	activity	NOUN
ijtc-532	77	6	for	for	ADP
ijtc-532	77	7	restaurant	restaurant	NOUN
ijtc-532	77	8	taxpayers	taxpayer	NOUN
ijtc-532	77	9	are	be	AUX
ijtc-532	77	10	the	the	DET
ijtc-532	77	11	first	first	ADJ
ijtc-532	77	12	steps	step	NOUN
ijtc-532	77	13	that	that	PRON
ijtc-532	77	14	must	must	AUX
ijtc-532	77	15	be	be	AUX
ijtc-532	77	16	carried	carry	VERB
ijtc-532	77	17	out	out	ADP
ijtc-532	77	18	by	by	ADP
ijtc-532	77	19	officers	officer	NOUN
ijtc-532	77	20	optimally	optimally	ADV
ijtc-532	77	21	and	and	CCONJ
ijtc-532	77	22	objectively	objectively	ADV
ijtc-532	77	23	in	in	ADP
ijtc-532	77	24	the	the	DET
ijtc-532	77	25	field	field	NOUN
ijtc-532	77	26	and	and	CCONJ
ijtc-532	77	27	at	at	ADP
ijtc-532	77	28	the	the	DET
ijtc-532	77	29	office	office	NOUN
ijtc-532	77	30	so	so	SCONJ
ijtc-532	77	31	that	that	SCONJ
ijtc-532	77	32	all	all	DET
ijtc-532	77	33	potential	potential	ADJ
ijtc-532	77	34	taxpayers	taxpayer	NOUN
ijtc-532	77	35	can	can	AUX
ijtc-532	77	36	be	be	AUX
ijtc-532	77	37	explored	explore	VERB
ijtc-532	77	38	so	so	SCONJ
ijtc-532	77	39	that	that	SCONJ
ijtc-532	77	40	they	they	PRON
ijtc-532	77	41	can	can	AUX
ijtc-532	77	42	increase	increase	VERB
ijtc-532	77	43	the	the	DET
ijtc-532	77	44	amount	amount	NOUN
ijtc-532	77	45	of	of	ADP
ijtc-532	77	46	tax	tax	NOUN
ijtc-532	77	47	that	that	PRON
ijtc-532	77	48	will	will	AUX
ijtc-532	77	49	be	be	AUX
ijtc-532	77	50	collected	collect	VERB
ijtc-532	77	51	,	,	PUNCT
ijtc-532	77	52	of	of	ADP
ijtc-532	77	53	course	course	NOUN
ijtc-532	77	54	,	,	PUNCT
ijtc-532	77	55	through	through	ADP
ijtc-532	77	56	setting	set	VERB
ijtc-532	77	57	the	the	DET
ijtc-532	77	58	restaurant	restaurant	NOUN
ijtc-532	77	59	tax	tax	NOUN
ijtc-532	77	60	target	target	NOUN
ijtc-532	77	61	.	.	PUNCT
ijtc-532	78	1	in	in	ADP
ijtc-532	78	2	the	the	DET
ijtc-532	78	3	activity	activity	NOUN
ijtc-532	78	4	of	of	ADP
ijtc-532	78	5	collecting	collect	VERB
ijtc-532	78	6	data	datum	NOUN
ijtc-532	78	7	on	on	ADP
ijtc-532	78	8	the	the	DET
ijtc-532	78	9	results	result	NOUN
ijtc-532	78	10	of	of	ADP
ijtc-532	78	11	the	the	DET
ijtc-532	78	12	examination	examination	NOUN
ijtc-532	78	13	,	,	PUNCT
ijtc-532	78	14	it	it	PRON
ijtc-532	78	15	must	must	AUX
ijtc-532	78	16	always	always	ADV
ijtc-532	78	17	be	be	AUX
ijtc-532	78	18	on	on	ADP
ijtc-532	78	19	time	time	NOUN
ijtc-532	78	20	and	and	CCONJ
ijtc-532	78	21	according	accord	VERB
ijtc-532	78	22	to	to	ADP
ijtc-532	78	23	established	established	ADJ
ijtc-532	78	24	procedures	procedure	NOUN
ijtc-532	78	25	(	(	PUNCT
ijtc-532	78	26	lewis	lewis	PROPN
ijtc-532	78	27	et	et	PROPN
ijtc-532	78	28	al	al	PROPN
ijtc-532	78	29	.	.	PROPN
ijtc-532	78	30	,	,	PUNCT
ijtc-532	78	31	2020	2020	NUM
ijtc-532	78	32	)	)	PUNCT
ijtc-532	78	33	.	.	PUNCT
ijtc-532	79	1	there	there	PRON
ijtc-532	79	2	is	be	VERB
ijtc-532	79	3	an	an	DET
ijtc-532	79	4	increase	increase	NOUN
ijtc-532	79	5	in	in	ADP
ijtc-532	79	6	human	human	ADJ
ijtc-532	79	7	resources	resource	NOUN
ijtc-532	79	8	for	for	ADP
ijtc-532	79	9	officials	official	NOUN
ijtc-532	79	10	in	in	ADP
ijtc-532	79	11	the	the	DET
ijtc-532	79	12	tribal	tribal	ADJ
ijtc-532	79	13	environment	environment	NOUN
ijtc-532	79	14	to	to	PART
ijtc-532	79	15	oversee	oversee	VERB
ijtc-532	79	16	the	the	DET
ijtc-532	79	17	regional	regional	ADJ
ijtc-532	79	18	regulations	regulation	NOUN
ijtc-532	79	19	that	that	PRON
ijtc-532	79	20	have	have	AUX
ijtc-532	79	21	been	be	AUX
ijtc-532	79	22	set	set	VERB
ijtc-532	79	23	.	.	PUNCT
ijtc-532	80	1	this	this	DET
ijtc-532	80	2	effort	effort	NOUN
ijtc-532	80	3	has	have	AUX
ijtc-532	80	4	consistently	consistently	ADV
ijtc-532	80	5	made	make	VERB
ijtc-532	80	6	it	it	PRON
ijtc-532	80	7	possible	possible	ADJ
ijtc-532	80	8	to	to	PART
ijtc-532	80	9	increase	increase	VERB
ijtc-532	80	10	revenues	revenue	NOUN
ijtc-532	80	11	in	in	ADP
ijtc-532	80	12	the	the	DET
ijtc-532	80	13	restaurant	restaurant	NOUN
ijtc-532	80	14	tax	tax	NOUN
ijtc-532	80	15	sector	sector	NOUN
ijtc-532	80	16	.	.	PUNCT
ijtc-532	81	1	barriers	barrier	NOUN
ijtc-532	81	2	in	in	ADP
ijtc-532	81	3	the	the	DET
ijtc-532	81	4	provision	provision	NOUN
ijtc-532	81	5	of	of	ADP
ijtc-532	81	6	resources	resource	NOUN
ijtc-532	81	7	that	that	PRON
ijtc-532	81	8	are	be	AUX
ijtc-532	81	9	often	often	ADV
ijtc-532	81	10	encountered	encounter	VERB
ijtc-532	81	11	in	in	ADP
ijtc-532	81	12	the	the	DET
ijtc-532	81	13	capacity	capacity	NOUN
ijtc-532	81	14	of	of	ADP
ijtc-532	81	15	the	the	DET
ijtc-532	81	16	tax	tax	NOUN
ijtc-532	81	17	authorities	authority	NOUN
ijtc-532	81	18	require	require	VERB
ijtc-532	81	19	updating	updating	NOUN
ijtc-532	81	20	of	of	ADP
ijtc-532	81	21	qualifications	qualification	NOUN
ijtc-532	81	22	for	for	ADP
ijtc-532	81	23	human	human	ADJ
ijtc-532	81	24	resources	resource	NOUN
ijtc-532	81	25	to	to	PART
ijtc-532	81	26	increase	increase	VERB
ijtc-532	81	27	material	material	ADJ
ijtc-532	81	28	resources	resource	NOUN
ijtc-532	81	29	.	.	PUNCT
ijtc-532	82	1	solutions	solution	NOUN
ijtc-532	82	2	that	that	PRON
ijtc-532	82	3	can	can	AUX
ijtc-532	82	4	be	be	AUX
ijtc-532	82	5	used	use	VERB
ijtc-532	82	6	to	to	PART
ijtc-532	82	7	overcome	overcome	VERB
ijtc-532	82	8	existing	exist	VERB
ijtc-532	82	9	obstacles	obstacle	NOUN
ijtc-532	82	10	include	include	VERB
ijtc-532	82	11	making	make	VERB
ijtc-532	82	12	the	the	DET
ijtc-532	82	13	implementation	implementation	NOUN
ijtc-532	82	14	of	of	ADP
ijtc-532	82	15	audits	audits	NOUN
ijtc-532	82	16	clear	clear	ADJ
ijtc-532	82	17	and	and	CCONJ
ijtc-532	82	18	measurable	measurable	ADJ
ijtc-532	82	19	(	(	PUNCT
ijtc-532	82	20	schneider	schneider	NOUN
ijtc-532	82	21	et	et	PROPN
ijtc-532	82	22	al	al	PROPN
ijtc-532	82	23	.	.	PROPN
ijtc-532	82	24	,	,	PUNCT
ijtc-532	82	25	2021	2021	NUM
ijtc-532	82	26	)	)	PUNCT
ijtc-532	82	27	.	.	PUNCT
ijtc-532	83	1	c.	c.	PROPN
ijtc-532	83	2	check	check	VERB
ijtc-532	83	3	up	up	ADP
ijtc-532	83	4	result	result	NOUN
ijtc-532	83	5	in	in	ADP
ijtc-532	83	6	the	the	DET
ijtc-532	83	7	examination	examination	NOUN
ijtc-532	83	8	results	result	NOUN
ijtc-532	83	9	,	,	PUNCT
ijtc-532	83	10	there	there	PRON
ijtc-532	83	11	must	must	AUX
ijtc-532	83	12	be	be	AUX
ijtc-532	83	13	a	a	DET
ijtc-532	83	14	good	good	ADJ
ijtc-532	83	15	standard	standard	NOUN
ijtc-532	83	16	of	of	ADP
ijtc-532	83	17	inspection	inspection	NOUN
ijtc-532	83	18	results	result	NOUN
ijtc-532	83	19	reports	report	VERB
ijtc-532	83	20	with	with	ADP
ijtc-532	83	21	a	a	DET
ijtc-532	83	22	system	system	NOUN
ijtc-532	83	23	for	for	ADP
ijtc-532	83	24	achieving	achieve	VERB
ijtc-532	83	25	goals	goal	NOUN
ijtc-532	83	26	and	and	CCONJ
ijtc-532	83	27	reasonable	reasonable	ADJ
ijtc-532	83	28	procedures	procedure	NOUN
ijtc-532	83	29	.	.	PUNCT
ijtc-532	84	1	to	to	PART
ijtc-532	84	2	accomplish	accomplish	VERB
ijtc-532	84	3	an	an	DET
ijtc-532	84	4	activity	activity	NOUN
ijtc-532	84	5	's	's	PART
ijtc-532	84	6	objectives	objective	NOUN
ijtc-532	84	7	,	,	PUNCT
ijtc-532	84	8	the	the	DET
ijtc-532	84	9	organization	organization	NOUN
ijtc-532	84	10	must	must	AUX
ijtc-532	84	11	have	have	VERB
ijtc-532	84	12	a	a	DET
ijtc-532	84	13	strategy	strategy	NOUN
ijtc-532	84	14	for	for	ADP
ijtc-532	84	15	achieving	achieve	VERB
ijtc-532	84	16	that	that	DET
ijtc-532	84	17	goal	goal	NOUN
ijtc-532	84	18	and	and	CCONJ
ijtc-532	84	19	collecting	collect	VERB
ijtc-532	84	20	and	and	CCONJ
ijtc-532	84	21	receiving	receive	VERB
ijtc-532	84	22	restaurant	restaurant	NOUN
ijtc-532	84	23	taxes	taxis	NOUN
ijtc-532	84	24	from	from	ADP
ijtc-532	84	25	the	the	DET
ijtc-532	84	26	regional	regional	ADJ
ijtc-532	84	27	revenue	revenue	NOUN
ijtc-532	84	28	agency	agency	NOUN
ijtc-532	84	29	of	of	ADP
ijtc-532	84	30	the	the	DET
ijtc-532	84	31	south	south	PROPN
ijtc-532	84	32	jakarta	jakarta	PROPN
ijtc-532	84	33	city	city	PROPN
ijtc-532	84	34	administration	administration	PROPN
ijtc-532	84	35	.	.	PUNCT
ijtc-532	85	1	audit	audit	NOUN
ijtc-532	85	2	activities	activity	NOUN
ijtc-532	85	3	to	to	PART
ijtc-532	85	4	test	test	VERB
ijtc-532	85	5	compliance	compliance	NOUN
ijtc-532	85	6	with	with	ADP
ijtc-532	85	7	the	the	DET
ijtc-532	85	8	fulfillment	fulfillment	NOUN
ijtc-532	85	9	of	of	ADP
ijtc-532	85	10	tax	tax	NOUN
ijtc-532	85	11	obligations	obligation	NOUN
ijtc-532	85	12	must	must	AUX
ijtc-532	85	13	be	be	AUX
ijtc-532	85	14	reported	report	VERB
ijtc-532	85	15	as	as	ADP
ijtc-532	85	16	an	an	DET
ijtc-532	85	17	audit	audit	NOUN
ijtc-532	85	18	result	result	NOUN
ijtc-532	85	19	report	report	NOUN
ijtc-532	85	20	prepared	prepare	VERB
ijtc-532	85	21	following	follow	VERB
ijtc-532	85	22	reporting	report	VERB
ijtc-532	85	23	standards	standard	NOUN
ijtc-532	85	24	.	.	PUNCT
ijtc-532	86	1	audit	audit	NOUN
ijtc-532	86	2	result	result	NOUN
ijtc-532	86	3	report	report	NOUN
ijtc-532	86	4	is	be	AUX
ijtc-532	86	5	a	a	DET
ijtc-532	86	6	report	report	NOUN
ijtc-532	86	7	containing	contain	VERB
ijtc-532	86	8	the	the	DET
ijtc-532	86	9	implementation	implementation	NOUN
ijtc-532	86	10	and	and	CCONJ
ijtc-532	86	11	audit	audit	NOUN
ijtc-532	86	12	results	result	NOUN
ijtc-532	86	13	compiled	compile	VERB
ijtc-532	86	14	by	by	ADP
ijtc-532	86	15	the	the	DET
ijtc-532	86	16	tax	tax	NOUN
ijtc-532	86	17	auditor	auditor	NOUN
ijtc-532	86	18	concisely	concisely	ADV
ijtc-532	86	19	,	,	PUNCT
ijtc-532	86	20	clearly	clearly	ADV
ijtc-532	86	21	,	,	PUNCT
ijtc-532	86	22	and	and	CCONJ
ijtc-532	86	23	in	in	ADP
ijtc-532	86	24	accordance	accordance	NOUN
ijtc-532	86	25	with	with	ADP
ijtc-532	86	26	the	the	DET
ijtc-532	86	27	scope	scope	NOUN
ijtc-532	86	28	and	and	CCONJ
ijtc-532	86	29	purpose	purpose	NOUN
ijtc-532	86	30	of	of	ADP
ijtc-532	86	31	the	the	DET
ijtc-532	86	32	audit	audit	NOUN
ijtc-532	86	33	.	.	PUNCT
ijtc-532	87	1	the	the	DET
ijtc-532	87	2	audit	audit	NOUN
ijtc-532	87	3	result	result	NOUN
ijtc-532	87	4	report	report	NOUN
ijtc-532	87	5	is	be	AUX
ijtc-532	87	6	prepared	prepare	VERB
ijtc-532	87	7	concisely	concisely	ADV
ijtc-532	87	8	and	and	CCONJ
ijtc-532	87	9	contains	contain	VERB
ijtc-532	87	10	the	the	DET
ijtc-532	87	11	content	content	NOUN
ijtc-532	87	12	or	or	CCONJ
ijtc-532	87	13	items	item	NOUN
ijtc-532	87	14	that	that	PRON
ijtc-532	87	15	are	be	AUX
ijtc-532	87	16	audited	audit	VERB
ijtc-532	87	17	following	follow	VERB
ijtc-532	87	18	the	the	DET
ijtc-532	87	19	purpose	purpose	NOUN
ijtc-532	87	20	of	of	ADP
ijtc-532	87	21	the	the	DET
ijtc-532	87	22	audit	audit	NOUN
ijtc-532	87	23	,	,	PUNCT
ijtc-532	87	24	contains	contain	VERB
ijtc-532	87	25	the	the	DET
ijtc-532	87	26	tax	tax	NOUN
ijtc-532	87	27	auditor	auditor	NOUN
ijtc-532	87	28	's	's	PART
ijtc-532	87	29	conclusions	conclusion	NOUN
ijtc-532	87	30	supported	support	VERB
ijtc-532	87	31	by	by	ADP
ijtc-532	87	32	robust	robust	ADJ
ijtc-532	87	33	findings	finding	NOUN
ijtc-532	87	34	regarding	regard	VERB
ijtc-532	87	35	the	the	DET
ijtc-532	87	36	presence	presence	NOUN
ijtc-532	87	37	or	or	CCONJ
ijtc-532	87	38	absence	absence	NOUN
ijtc-532	87	39	of	of	ADP
ijtc-532	87	40	deviations	deviation	NOUN
ijtc-532	87	41	from	from	ADP
ijtc-532	87	42	tax	tax	NOUN
ijtc-532	87	43	laws	law	NOUN
ijtc-532	87	44	and	and	CCONJ
ijtc-532	87	45	regulations	regulation	NOUN
ijtc-532	87	46	,	,	PUNCT
ijtc-532	87	47	and	and	CCONJ
ijtc-532	87	48	also	also	ADV
ijtc-532	87	49	includes	include	VERB
ijtc-532	87	50	information	information	NOUN
ijtc-532	87	51	disclosure	disclosure	NOUN
ijtc-532	87	52	.	.	PUNCT
ijtc-532	88	1	others	other	NOUN
ijtc-532	88	2	are	be	AUX
ijtc-532	88	3	related	relate	VERB
ijtc-532	88	4	to	to	ADP
ijtc-532	88	5	the	the	DET
ijtc-532	88	6	examination	examination	NOUN
ijtc-532	88	7	.	.	PUNCT
ijtc-532	89	1	determination	determination	NOUN
ijtc-532	89	2	of	of	ADP
ijtc-532	89	3	the	the	DET
ijtc-532	89	4	purpose	purpose	NOUN
ijtc-532	89	5	of	of	ADP
ijtc-532	89	6	the	the	DET
ijtc-532	89	7	assessment	assessment	NOUN
ijtc-532	89	8	,	,	PUNCT
ijtc-532	89	9	determination	determination	NOUN
ijtc-532	89	10	of	of	ADP
ijtc-532	89	11	the	the	DET
ijtc-532	89	12	basis	basis	NOUN
ijtc-532	89	13	of	of	ADP
ijtc-532	89	14	value	value	NOUN
ijtc-532	89	15	,	,	PUNCT
ijtc-532	89	16	identification	identification	NOUN
ijtc-532	89	17	of	of	ADP
ijtc-532	89	18	the	the	DET
ijtc-532	89	19	object	object	NOUN
ijtc-532	89	20	of	of	ADP
ijtc-532	89	21	the	the	DET
ijtc-532	89	22	assessment	assessment	NOUN
ijtc-532	89	23	,	,	PUNCT
ijtc-532	89	24	date	date	NOUN
ijtc-532	89	25	of	of	ADP
ijtc-532	89	26	assessment	assessment	NOUN
ijtc-532	89	27	,	,	PUNCT
ijtc-532	89	28	assumptions	assumption	NOUN
ijtc-532	89	29	and	and	CCONJ
ijtc-532	89	30	limiting	limit	VERB
ijtc-532	89	31	conditions	condition	NOUN
ijtc-532	89	32	must	must	AUX
ijtc-532	89	33	be	be	AUX
ijtc-532	89	34	included	include	VERB
ijtc-532	89	35	in	in	ADP
ijtc-532	89	36	the	the	DET
ijtc-532	89	37	report	report	NOUN
ijtc-532	89	38	on	on	ADP
ijtc-532	89	39	the	the	DET
ijtc-532	89	40	results	result	NOUN
ijtc-532	89	41	of	of	ADP
ijtc-532	89	42	the	the	DET
ijtc-532	89	43	examination	examination	NOUN
ijtc-532	89	44	(	(	PUNCT
ijtc-532	89	45	lhp	lhp	NOUN
ijtc-532	89	46	)	)	PUNCT
ijtc-532	89	47	.	.	PUNCT
ijtc-532	90	1	in	in	ADP
ijtc-532	90	2	the	the	DET
ijtc-532	90	3	results	result	NOUN
ijtc-532	90	4	of	of	ADP
ijtc-532	90	5	the	the	DET
ijtc-532	90	6	examination	examination	NOUN
ijtc-532	90	7	,	,	PUNCT
ijtc-532	90	8	an	an	DET
ijtc-532	90	9	evaluation	evaluation	NOUN
ijtc-532	90	10	of	of	ADP
ijtc-532	90	11	the	the	DET
ijtc-532	90	12	results	result	NOUN
ijtc-532	90	13	of	of	ADP
ijtc-532	90	14	the	the	DET
ijtc-532	90	15	examination	examination	NOUN
ijtc-532	90	16	is	be	AUX
ijtc-532	90	17	also	also	ADV
ijtc-532	90	18	carried	carry	VERB
ijtc-532	90	19	out	out	ADP
ijtc-532	90	20	.	.	PUNCT
ijtc-532	91	1	evaluation	evaluation	NOUN
ijtc-532	91	2	can	can	AUX
ijtc-532	91	3	be	be	AUX
ijtc-532	91	4	explained	explain	VERB
ijtc-532	91	5	as	as	ADP
ijtc-532	91	6	identifying	identify	VERB
ijtc-532	91	7	problems	problem	NOUN
ijtc-532	91	8	,	,	PUNCT
ijtc-532	91	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-532	91	10	restaurant	restaurant	NOUN
ijtc-532	91	11	tax	tax	NOUN
ijtc-532	91	12	audit	audit	NOUN
ijtc-532	91	13	analysis	analysis	NOUN
ijtc-532	91	14	in	in	ADP
ijtc-532	91	15	the	the	DET
ijtc-532	91	16	order	order	NOUN
ijtc-532	91	17	to	to	PART
ijtc-532	91	18	test	test	VERB
ijtc-532	91	19	taxpayer	taxpayer	NOUN
ijtc-532	91	20	compliance	compliance	NOUN
ijtc-532	91	21	at	at	ADP
ijtc-532	91	22	suku	suku	PROPN
ijtc-532	91	23	badan	badan	PROPN
ijtc-532	91	24	pendapatan	pendapatan	PROPN
ijtc-532	91	25	daerah	daerah	PROPN
ijtc-532	91	26	kota	kota	PROPN
ijtc-532	91	27	administrasi	administrasi	PROPN
ijtc-532	91	28	jakarta	jakarta	PROPN
ijtc-532	91	29	selatan	selatan	PROPN
ijtc-532	91	30	in	in	ADP
ijtc-532	91	31	2021	2021	NUM
ijtc-532	91	32	ramdan	ramdan	NOUN
ijtc-532	91	33	and	and	CCONJ
ijtc-532	91	34	sinaga	sinaga	NOUN
ijtc-532	91	35	324	324	NUM
ijtc-532	91	36	|	|	ADV
ijtc-532	91	37	ilomata	ilomata	VERB
ijtc-532	91	38	international	international	ADJ
ijtc-532	91	39	journal	journal	NOUN
ijtc-532	91	40	of	of	ADP
ijtc-532	91	41	tax	tax	PROPN
ijtc-532	91	42	&	&	CCONJ
ijtc-532	91	43	accounting	account	VERB
ijtc-532	91	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-532	91	45	collecting	collect	VERB
ijtc-532	91	46	data	datum	NOUN
ijtc-532	91	47	and	and	CCONJ
ijtc-532	91	48	analyzing	analyze	VERB
ijtc-532	91	49	data	datum	NOUN
ijtc-532	91	50	,	,	PUNCT
ijtc-532	91	51	concluding	conclude	VERB
ijtc-532	91	52	the	the	DET
ijtc-532	91	53	results	result	NOUN
ijtc-532	91	54	that	that	PRON
ijtc-532	91	55	have	have	AUX
ijtc-532	91	56	been	be	AUX
ijtc-532	91	57	achieved	achieve	VERB
ijtc-532	91	58	,	,	PUNCT
ijtc-532	91	59	interpreting	interpret	VERB
ijtc-532	91	60	the	the	DET
ijtc-532	91	61	results	result	NOUN
ijtc-532	91	62	into	into	ADP
ijtc-532	91	63	policy	policy	NOUN
ijtc-532	91	64	formulations	formulation	NOUN
ijtc-532	91	65	,	,	PUNCT
ijtc-532	91	66	and	and	CCONJ
ijtc-532	91	67	presenting	present	VERB
ijtc-532	91	68	information	information	NOUN
ijtc-532	91	69	for	for	ADP
ijtc-532	91	70	decision	decision	NOUN
ijtc-532	91	71	making	making	NOUN
ijtc-532	91	72	based	base	VERB
ijtc-532	91	73	on	on	ADP
ijtc-532	91	74	the	the	DET
ijtc-532	91	75	aspects	aspect	NOUN
ijtc-532	91	76	of	of	ADP
ijtc-532	91	77	truth	truth	NOUN
ijtc-532	91	78	in	in	ADP
ijtc-532	91	79	the	the	DET
ijtc-532	91	80	evaluation	evaluation	NOUN
ijtc-532	91	81	.	.	PUNCT
ijtc-532	92	1	the	the	DET
ijtc-532	92	2	first	first	ADJ
ijtc-532	92	3	step	step	NOUN
ijtc-532	92	4	in	in	ADP
ijtc-532	92	5	evaluating	evaluate	VERB
ijtc-532	92	6	the	the	DET
ijtc-532	92	7	results	result	NOUN
ijtc-532	92	8	of	of	ADP
ijtc-532	92	9	the	the	DET
ijtc-532	92	10	examination	examination	NOUN
ijtc-532	92	11	in	in	ADP
ijtc-532	92	12	accordance	accordance	NOUN
ijtc-532	92	13	with	with	ADP
ijtc-532	92	14	the	the	DET
ijtc-532	92	15	applicable	applicable	ADJ
ijtc-532	92	16	provisions	provision	NOUN
ijtc-532	92	17	is	be	AUX
ijtc-532	92	18	to	to	PART
ijtc-532	92	19	identify	identify	VERB
ijtc-532	92	20	problems	problem	NOUN
ijtc-532	92	21	in	in	ADP
ijtc-532	92	22	the	the	DET
ijtc-532	92	23	form	form	NOUN
ijtc-532	92	24	of	of	ADP
ijtc-532	92	25	determining	determine	VERB
ijtc-532	92	26	the	the	DET
ijtc-532	92	27	purpose	purpose	NOUN
ijtc-532	92	28	of	of	ADP
ijtc-532	92	29	the	the	DET
ijtc-532	92	30	examination	examination	NOUN
ijtc-532	92	31	,	,	PUNCT
ijtc-532	92	32	determining	determine	VERB
ijtc-532	92	33	the	the	DET
ijtc-532	92	34	basis	basis	NOUN
ijtc-532	92	35	of	of	ADP
ijtc-532	92	36	value	value	NOUN
ijtc-532	92	37	,	,	PUNCT
ijtc-532	92	38	identifying	identify	VERB
ijtc-532	92	39	the	the	DET
ijtc-532	92	40	object	object	NOUN
ijtc-532	92	41	of	of	ADP
ijtc-532	92	42	the	the	DET
ijtc-532	92	43	examination	examination	NOUN
ijtc-532	92	44	,	,	PUNCT
ijtc-532	92	45	the	the	DET
ijtc-532	92	46	date	date	NOUN
ijtc-532	92	47	of	of	ADP
ijtc-532	92	48	assessment	assessment	NOUN
ijtc-532	92	49	,	,	PUNCT
ijtc-532	92	50	assumptions	assumption	NOUN
ijtc-532	92	51	and	and	CCONJ
ijtc-532	92	52	limiting	limit	VERB
ijtc-532	92	53	conditions	condition	NOUN
ijtc-532	92	54	.	.	PUNCT
ijtc-532	93	1	based	base	VERB
ijtc-532	93	2	on	on	ADP
ijtc-532	93	3	the	the	DET
ijtc-532	93	4	data	datum	NOUN
ijtc-532	93	5	contained	contain	VERB
ijtc-532	93	6	in	in	ADP
ijtc-532	93	7	the	the	DET
ijtc-532	93	8	valuation	valuation	NOUN
ijtc-532	93	9	report	report	NOUN
ijtc-532	93	10	,	,	PUNCT
ijtc-532	93	11	the	the	DET
ijtc-532	93	12	identification	identification	NOUN
ijtc-532	93	13	of	of	ADP
ijtc-532	93	14	the	the	DET
ijtc-532	93	15	problem	problem	NOUN
ijtc-532	93	16	has	have	AUX
ijtc-532	93	17	been	be	AUX
ijtc-532	93	18	carried	carry	VERB
ijtc-532	93	19	out	out	ADP
ijtc-532	93	20	by	by	ADP
ijtc-532	93	21	the	the	DET
ijtc-532	93	22	tax	tax	NOUN
ijtc-532	93	23	assessor	assessor	NOUN
ijtc-532	93	24	function	function	NOUN
ijtc-532	93	25	.	.	PUNCT
ijtc-532	94	1	conclusion	conclusion	NOUN
ijtc-532	94	2	based	base	VERB
ijtc-532	94	3	on	on	ADP
ijtc-532	94	4	the	the	DET
ijtc-532	94	5	explanation	explanation	NOUN
ijtc-532	94	6	above	above	ADV
ijtc-532	94	7	,	,	PUNCT
ijtc-532	94	8	it	it	PRON
ijtc-532	94	9	can	can	AUX
ijtc-532	94	10	be	be	AUX
ijtc-532	94	11	concluded	conclude	VERB
ijtc-532	94	12	that	that	SCONJ
ijtc-532	94	13	:	:	PUNCT
ijtc-532	94	14	the	the	DET
ijtc-532	94	15	results	result	NOUN
ijtc-532	94	16	of	of	ADP
ijtc-532	94	17	the	the	DET
ijtc-532	94	18	examination	examination	NOUN
ijtc-532	94	19	of	of	ADP
ijtc-532	94	20	restaurant	restaurant	NOUN
ijtc-532	94	21	taxes	taxis	NOUN
ijtc-532	94	22	can	can	AUX
ijtc-532	94	23	not	not	PART
ijtc-532	94	24	be	be	AUX
ijtc-532	94	25	measured	measure	VERB
ijtc-532	94	26	by	by	ADP
ijtc-532	94	27	the	the	DET
ijtc-532	94	28	nominal	nominal	ADJ
ijtc-532	94	29	amount	amount	NOUN
ijtc-532	94	30	of	of	ADP
ijtc-532	94	31	the	the	DET
ijtc-532	94	32	underpayment	underpayment	NOUN
ijtc-532	94	33	of	of	ADP
ijtc-532	94	34	the	the	DET
ijtc-532	94	35	object	object	NOUN
ijtc-532	94	36	being	be	AUX
ijtc-532	94	37	examined	examine	VERB
ijtc-532	94	38	but	but	CCONJ
ijtc-532	94	39	must	must	AUX
ijtc-532	94	40	be	be	AUX
ijtc-532	94	41	seen	see	VERB
ijtc-532	94	42	from	from	ADP
ijtc-532	94	43	the	the	DET
ijtc-532	94	44	overall	overall	ADJ
ijtc-532	94	45	restaurant	restaurant	NOUN
ijtc-532	94	46	tax	tax	NOUN
ijtc-532	94	47	receipts	receipt	NOUN
ijtc-532	94	48	periodically	periodically	ADV
ijtc-532	94	49	following	follow	VERB
ijtc-532	94	50	the	the	DET
ijtc-532	94	51	purpose	purpose	NOUN
ijtc-532	94	52	of	of	ADP
ijtc-532	94	53	the	the	DET
ijtc-532	94	54	audit	audit	NOUN
ijtc-532	94	55	is	be	AUX
ijtc-532	94	56	to	to	PART
ijtc-532	94	57	test	test	VERB
ijtc-532	94	58	the	the	DET
ijtc-532	94	59	compliance	compliance	NOUN
ijtc-532	94	60	of	of	ADP
ijtc-532	94	61	taxpayers	taxpayer	NOUN
ijtc-532	94	62	in	in	ADP
ijtc-532	94	63	carrying	carry	VERB
ijtc-532	94	64	out	out	ADP
ijtc-532	94	65	tax	tax	NOUN
ijtc-532	94	66	obligations	obligation	NOUN
ijtc-532	94	67	.	.	PUNCT
ijtc-532	95	1	so	so	SCONJ
ijtc-532	95	2	that	that	SCONJ
ijtc-532	95	3	the	the	DET
ijtc-532	95	4	target	target	NOUN
ijtc-532	95	5	charged	charge	VERB
ijtc-532	95	6	to	to	ADP
ijtc-532	95	7	the	the	DET
ijtc-532	95	8	audit	audit	NOUN
ijtc-532	95	9	officer	officer	NOUN
ijtc-532	95	10	is	be	AUX
ijtc-532	95	11	not	not	PART
ijtc-532	95	12	the	the	DET
ijtc-532	95	13	nominal	nominal	ADJ
ijtc-532	95	14	amount	amount	NOUN
ijtc-532	95	15	of	of	ADP
ijtc-532	95	16	the	the	DET
ijtc-532	95	17	audit	audit	NOUN
ijtc-532	95	18	result	result	VERB
ijtc-532	95	19	in	in	ADP
ijtc-532	95	20	the	the	DET
ijtc-532	95	21	form	form	NOUN
ijtc-532	95	22	of	of	ADP
ijtc-532	95	23	an	an	DET
ijtc-532	95	24	underpaid	underpaid	ADJ
ijtc-532	95	25	regional	regional	ADJ
ijtc-532	95	26	tax	tax	NOUN
ijtc-532	95	27	assessment	assessment	NOUN
ijtc-532	95	28	(	(	PUNCT
ijtc-532	95	29	skpd	skpd	PROPN
ijtc-532	95	30	-	-	PUNCT
ijtc-532	95	31	kb	kb	PROPN
ijtc-532	95	32	)	)	PUNCT
ijtc-532	95	33	but	but	CCONJ
ijtc-532	95	34	the	the	DET
ijtc-532	95	35	number	number	NOUN
ijtc-532	95	36	of	of	ADP
ijtc-532	95	37	tax	tax	NOUN
ijtc-532	95	38	objects	object	NOUN
ijtc-532	95	39	being	be	AUX
ijtc-532	95	40	audited	audit	VERB
ijtc-532	95	41	.	.	PUNCT
ijtc-532	96	1	especially	especially	ADV
ijtc-532	96	2	from	from	ADP
ijtc-532	96	3	the	the	DET
ijtc-532	96	4	examination	examination	NOUN
ijtc-532	96	5	procedure	procedure	NOUN
ijtc-532	96	6	and	and	CCONJ
ijtc-532	96	7	the	the	DET
ijtc-532	96	8	results	result	NOUN
ijtc-532	96	9	of	of	ADP
ijtc-532	96	10	the	the	DET
ijtc-532	96	11	examination	examination	NOUN
ijtc-532	96	12	.	.	PUNCT
ijtc-532	97	1	however	however	ADV
ijtc-532	97	2	,	,	PUNCT
ijtc-532	97	3	the	the	DET
ijtc-532	97	4	human	human	ADJ
ijtc-532	97	5	resources	resource	NOUN
ijtc-532	97	6	capacity	capacity	NOUN
ijtc-532	97	7	of	of	ADP
ijtc-532	97	8	the	the	DET
ijtc-532	97	9	fiscus	fiscus	NOUN
ijtc-532	97	10	apparatus	apparatus	NOUN
ijtc-532	97	11	still	still	ADV
ijtc-532	97	12	needs	need	VERB
ijtc-532	97	13	to	to	PART
ijtc-532	97	14	be	be	AUX
ijtc-532	97	15	improved	improve	VERB
ijtc-532	97	16	.	.	PUNCT
ijtc-532	98	1	the	the	DET
ijtc-532	98	2	restaurant	restaurant	NOUN
ijtc-532	98	3	tax	tax	NOUN
ijtc-532	98	4	audit	audit	NOUN
ijtc-532	98	5	analysis	analysis	NOUN
ijtc-532	98	6	in	in	ADP
ijtc-532	98	7	the	the	DET
ijtc-532	98	8	context	context	NOUN
ijtc-532	98	9	of	of	ADP
ijtc-532	98	10	testing	test	VERB
ijtc-532	98	11	taxpayer	taxpayer	NOUN
ijtc-532	98	12	compliance	compliance	NOUN
ijtc-532	98	13	at	at	ADP
ijtc-532	98	14	the	the	DET
ijtc-532	98	15	south	south	PROPN
ijtc-532	98	16	jakarta	jakarta	PROPN
ijtc-532	98	17	administration	administration	PROPN
ijtc-532	98	18	city	city	PROPN
ijtc-532	98	19	regional	regional	PROPN
ijtc-532	98	20	revenue	revenue	NOUN
ijtc-532	98	21	subdivision	subdivision	NOUN
ijtc-532	98	22	has	have	AUX
ijtc-532	98	23	been	be	AUX
ijtc-532	98	24	carried	carry	VERB
ijtc-532	98	25	out	out	ADP
ijtc-532	98	26	well	well	ADV
ijtc-532	98	27	,	,	PUNCT
ijtc-532	98	28	especially	especially	ADV
ijtc-532	98	29	from	from	ADP
ijtc-532	98	30	the	the	DET
ijtc-532	98	31	audit	audit	NOUN
ijtc-532	98	32	procedure	procedure	NOUN
ijtc-532	98	33	and	and	CCONJ
ijtc-532	98	34	the	the	DET
ijtc-532	98	35	audit	audit	NOUN
ijtc-532	98	36	results	result	VERB
ijtc-532	98	37	.	.	PUNCT
ijtc-532	99	1	however	however	ADV
ijtc-532	99	2	,	,	PUNCT
ijtc-532	99	3	the	the	DET
ijtc-532	99	4	human	human	ADJ
ijtc-532	99	5	resources	resource	NOUN
ijtc-532	99	6	capacity	capacity	NOUN
ijtc-532	99	7	of	of	ADP
ijtc-532	99	8	the	the	DET
ijtc-532	99	9	fiscus	fiscus	NOUN
ijtc-532	99	10	apparatus	apparatus	NOUN
ijtc-532	99	11	still	still	ADV
ijtc-532	99	12	needs	need	VERB
ijtc-532	99	13	to	to	PART
ijtc-532	99	14	be	be	AUX
ijtc-532	99	15	improved	improve	VERB
ijtc-532	99	16	.	.	PUNCT
ijtc-532	100	1	inhibiting	inhibit	VERB
ijtc-532	100	2	factors	factor	NOUN
ijtc-532	100	3	in	in	ADP
ijtc-532	100	4	restaurant	restaurant	NOUN
ijtc-532	100	5	tax	tax	NOUN
ijtc-532	100	6	audit	audit	NOUN
ijtc-532	100	7	to	to	PART
ijtc-532	100	8	test	test	VERB
ijtc-532	100	9	taxpayer	taxpayer	NOUN
ijtc-532	100	10	compliance	compliance	NOUN
ijtc-532	100	11	with	with	ADP
ijtc-532	100	12	the	the	DET
ijtc-532	100	13	rules	rule	NOUN
ijtc-532	100	14	and	and	CCONJ
ijtc-532	100	15	provision	provision	NOUN
ijtc-532	100	16	of	of	ADP
ijtc-532	100	17	human	human	ADJ
ijtc-532	100	18	resources	resource	NOUN
ijtc-532	100	19	and	and	CCONJ
ijtc-532	100	20	the	the	DET
ijtc-532	100	21	presence	presence	NOUN
ijtc-532	100	22	of	of	ADP
ijtc-532	100	23	internal	internal	ADJ
ijtc-532	100	24	obstacles	obstacle	NOUN
ijtc-532	100	25	such	such	ADJ
ijtc-532	100	26	as	as	ADP
ijtc-532	100	27	lack	lack	NOUN
ijtc-532	100	28	of	of	ADP
ijtc-532	100	29	supervision	supervision	NOUN
ijtc-532	100	30	and	and	CCONJ
ijtc-532	100	31	sanctions	sanction	NOUN
ijtc-532	100	32	as	as	ADV
ijtc-532	100	33	well	well	ADV
ijtc-532	100	34	as	as	ADP
ijtc-532	100	35	external	external	ADJ
ijtc-532	100	36	barriers	barrier	NOUN
ijtc-532	100	37	such	such	ADJ
ijtc-532	100	38	as	as	ADP
ijtc-532	100	39	lack	lack	NOUN
ijtc-532	100	40	of	of	ADP
ijtc-532	100	41	awareness	awareness	NOUN
ijtc-532	100	42	of	of	ADP
ijtc-532	100	43	taxpayers	taxpayer	NOUN
ijtc-532	100	44	causing	cause	VERB
ijtc-532	100	45	restaurant	restaurant	NOUN
ijtc-532	100	46	tax	tax	NOUN
ijtc-532	100	47	revenues	revenue	NOUN
ijtc-532	100	48	not	not	PART
ijtc-532	100	49	as	as	SCONJ
ijtc-532	100	50	expected	expect	VERB
ijtc-532	100	51	.	.	PUNCT
ijtc-532	100	52	efforts	effort	NOUN
ijtc-532	100	53	to	to	PART
ijtc-532	100	54	overcome	overcome	VERB
ijtc-532	100	55	obstacles	obstacle	NOUN
ijtc-532	100	56	to	to	ADP
ijtc-532	100	57	restaurant	restaurant	NOUN
ijtc-532	100	58	tax	tax	NOUN
ijtc-532	100	59	audit	audit	NOUN
ijtc-532	100	60	in	in	ADP
ijtc-532	100	61	the	the	DET
ijtc-532	100	62	context	context	NOUN
ijtc-532	100	63	of	of	ADP
ijtc-532	100	64	testing	test	VERB
ijtc-532	100	65	taxpayer	taxpayer	NOUN
ijtc-532	100	66	compliance	compliance	NOUN
ijtc-532	100	67	through	through	ADP
ijtc-532	100	68	changes	change	NOUN
ijtc-532	100	69	in	in	ADP
ijtc-532	100	70	regulations	regulation	NOUN
ijtc-532	100	71	/	/	SYM
ijtc-532	100	72	regulations	regulation	NOUN
ijtc-532	100	73	,	,	PUNCT
ijtc-532	100	74	provision	provision	NOUN
ijtc-532	100	75	of	of	ADP
ijtc-532	100	76	competent	competent	ADJ
ijtc-532	100	77	human	human	ADJ
ijtc-532	100	78	resources	resource	NOUN
ijtc-532	100	79	,	,	PUNCT
ijtc-532	100	80	and	and	CCONJ
ijtc-532	100	81	provision	provision	NOUN
ijtc-532	100	82	of	of	ADP
ijtc-532	100	83	restaurant	restaurant	NOUN
ijtc-532	100	84	tax	tax	NOUN
ijtc-532	100	85	audit	audit	NOUN
ijtc-532	100	86	sops	sop	VERB
ijtc-532	100	87	in	in	ADP
ijtc-532	100	88	order	order	NOUN
ijtc-532	100	89	to	to	PART
ijtc-532	100	90	test	test	VERB
ijtc-532	100	91	taxpayer	taxpayer	NOUN
ijtc-532	100	92	compliance	compliance	NOUN
ijtc-532	100	93	.	.	PUNCT
ijtc-532	101	1	reference	reference	NOUN
ijtc-532	101	2	anugrahi	anugrahi	PROPN
ijtc-532	101	3	,	,	PUNCT
ijtc-532	101	4	r.	r.	PROPN
ijtc-532	101	5	,	,	PUNCT
ijtc-532	101	6	manossoh	manossoh	NOUN
ijtc-532	101	7	,	,	PUNCT
ijtc-532	101	8	h.	h.	PROPN
ijtc-532	101	9	,	,	PUNCT
ijtc-532	101	10	&	&	CCONJ
ijtc-532	101	11	tangkuman	tangkuman	PROPN
ijtc-532	101	12	,	,	PUNCT
ijtc-532	101	13	s.	s.	PROPN
ijtc-532	101	14	j.	j.	PROPN
ijtc-532	101	15	(	(	PUNCT
ijtc-532	101	16	2018	2018	NUM
ijtc-532	101	17	)	)	PUNCT
ijtc-532	101	18	.	.	PUNCT
ijtc-532	102	1	analisis	analisis	NOUN
ijtc-532	102	2	kontribusi	kontribusi	PROPN
ijtc-532	102	3	pajak	pajak	PROPN
ijtc-532	102	4	restoran	restoran	PROPN
ijtc-532	102	5	terhadap	terhadap	PROPN
ijtc-532	102	6	pendapatan	pendapatan	PROPN
ijtc-532	102	7	pajak	pajak	PROPN
ijtc-532	102	8	daerah	daerah	PROPN
ijtc-532	102	9	pada	pada	PROPN
ijtc-532	102	10	badan	badan	PROPN
ijtc-532	102	11	pengelola	pengelola	PROPN
ijtc-532	102	12	pajak	pajak	PROPN
ijtc-532	102	13	dan	dan	PROPN
ijtc-532	102	14	retribusi	retribusi	PROPN
ijtc-532	102	15	daerah	daerah	PROPN
ijtc-532	102	16	kabupaten	kabupaten	PROPN
ijtc-532	102	17	minahasa	minahasa	PROPN
ijtc-532	102	18	selatan	selatan	PROPN
ijtc-532	102	19	.	.	PUNCT
ijtc-532	103	1	going	go	VERB
ijtc-532	103	2	concern	concern	NOUN
ijtc-532	103	3	 	 	SPACE
ijtc-532	103	4	:	:	PUNCT
ijtc-532	103	5	jurnal	jurnal	PROPN
ijtc-532	103	6	riset	riset	PROPN
ijtc-532	103	7	akuntansi	akuntansi	PROPN
ijtc-532	103	8	,	,	PUNCT
ijtc-532	103	9	14(1	14(1	NUM
ijtc-532	103	10	)	)	PUNCT
ijtc-532	103	11	.	.	PUNCT
ijtc-532	104	1	https://doi.org/10.32400/gc.13.04.20981.2018	https://doi.org/10.32400/gc.13.04.20981.2018	VERB
ijtc-532	104	2	arikunto	arikunto	ADV
ijtc-532	104	3	,	,	PUNCT
ijtc-532	104	4	s.	s.	PROPN
ijtc-532	104	5	(	(	PUNCT
ijtc-532	104	6	2013	2013	NUM
ijtc-532	104	7	)	)	PUNCT
ijtc-532	104	8	.	.	PUNCT
ijtc-532	105	1	prosedur	prosedur	PROPN
ijtc-532	105	2	penelitian	penelitian	NOUN
ijtc-532	105	3	:	:	PUNCT
ijtc-532	105	4	suatu	suatu	PROPN
ijtc-532	105	5	pendekatan	pendekatan	PROPN
ijtc-532	105	6	praktik	praktik	PROPN
ijtc-532	105	7	(	(	PUNCT
ijtc-532	105	8	8th	8th	ADJ
ijtc-532	105	9	ed	ed	NOUN
ijtc-532	105	10	.	.	PUNCT
ijtc-532	105	11	)	)	PUNCT
ijtc-532	105	12	.	.	PUNCT
ijtc-532	106	1	rineka	rineka	NOUN
ijtc-532	106	2	cipta	cipta	VERB
ijtc-532	106	3	.	.	PUNCT
ijtc-532	107	1	https://opac.perpusnas.go.id/detailopac.aspx?id=217760	https://opac.perpusnas.go.id/detailopac.aspx?id=217760	PRON
ijtc-532	107	2	benkraiem	benkraiem	PROPN
ijtc-532	107	3	,	,	PUNCT
ijtc-532	107	4	r.	r.	PROPN
ijtc-532	107	5	,	,	PUNCT
ijtc-532	107	6	uyar	uyar	PROPN
ijtc-532	107	7	,	,	PUNCT
ijtc-532	107	8	a.	a.	NOUN
ijtc-532	107	9	,	,	PUNCT
ijtc-532	107	10	kilic	kilic	NOUN
ijtc-532	107	11	,	,	PUNCT
ijtc-532	107	12	m.	m.	NOUN
ijtc-532	107	13	,	,	PUNCT
ijtc-532	107	14	&	&	CCONJ
ijtc-532	107	15	schneider	schneider	PROPN
ijtc-532	107	16	,	,	PUNCT
ijtc-532	107	17	f.	f.	PROPN
ijtc-532	107	18	(	(	PUNCT
ijtc-532	107	19	2021	2021	NUM
ijtc-532	107	20	)	)	PUNCT
ijtc-532	107	21	.	.	PUNCT
ijtc-532	108	1	ethical	ethical	ADJ
ijtc-532	108	2	behavior	behavior	NOUN
ijtc-532	108	3	,	,	PUNCT
ijtc-532	108	4	auditing	auditing	NOUN
ijtc-532	108	5	strength	strength	NOUN
ijtc-532	108	6	,	,	PUNCT
ijtc-532	108	7	and	and	CCONJ
ijtc-532	108	8	tax	tax	NOUN
ijtc-532	108	9	evasion	evasion	NOUN
ijtc-532	108	10	:	:	PUNCT
ijtc-532	108	11	a	a	DET
ijtc-532	108	12	worldwide	worldwide	ADJ
ijtc-532	108	13	perspective	perspective	NOUN
ijtc-532	108	14	.	.	PUNCT
ijtc-532	109	1	journal	journal	PROPN
ijtc-532	109	2	of	of	ADP
ijtc-532	109	3	international	international	ADJ
ijtc-532	109	4	accounting	accounting	NOUN
ijtc-532	109	5	,	,	PUNCT
ijtc-532	109	6	auditing	auditing	NOUN
ijtc-532	109	7	and	and	CCONJ
ijtc-532	109	8	taxation	taxation	NOUN
ijtc-532	109	9	,	,	PUNCT
ijtc-532	109	10	43	43	NUM
ijtc-532	109	11	,	,	PUNCT
ijtc-532	109	12	100380	100380	NUM
ijtc-532	109	13	.	.	PUNCT
ijtc-532	110	1	https://doi.org/10.1016/j.intaccaudtax.2021.100380	https://doi.org/10.1016/j.intaccaudtax.2021.100380	PROPN
ijtc-532	110	2	campa	campa	PROPN
ijtc-532	110	3	,	,	PUNCT
ijtc-532	110	4	d.	d.	PROPN
ijtc-532	110	5	,	,	PUNCT
ijtc-532	110	6	ginesti	ginesti	PROPN
ijtc-532	110	7	,	,	PUNCT
ijtc-532	110	8	g.	g.	PROPN
ijtc-532	110	9	,	,	PUNCT
ijtc-532	110	10	allini	allini	PROPN
ijtc-532	110	11	,	,	PUNCT
ijtc-532	110	12	a.	a.	NOUN
ijtc-532	110	13	,	,	PUNCT
ijtc-532	110	14	&	&	CCONJ
ijtc-532	110	15	casciello	casciello	PROPN
ijtc-532	110	16	,	,	PUNCT
ijtc-532	110	17	r.	r.	PROPN
ijtc-532	110	18	(	(	PUNCT
ijtc-532	110	19	2022	2022	NUM
ijtc-532	110	20	)	)	PUNCT
ijtc-532	110	21	.	.	PUNCT
ijtc-532	111	1	chief	chief	ADJ
ijtc-532	111	2	financial	financial	ADJ
ijtc-532	111	3	officer	officer	NOUN
ijtc-532	111	4	co	co	NOUN
ijtc-532	111	5	-	-	NOUN
ijtc-532	111	6	option	option	ADJ
ijtc-532	111	7	and	and	CCONJ
ijtc-532	111	8	tax	tax	NOUN
ijtc-532	111	9	avoidance	avoidance	NOUN
ijtc-532	111	10	in	in	ADP
ijtc-532	111	11	european	european	ADJ
ijtc-532	111	12	listed	list	VERB
ijtc-532	111	13	firms	firm	NOUN
ijtc-532	111	14	.	.	PUNCT
ijtc-532	112	1	journal	journal	NOUN
ijtc-532	112	2	of	of	ADP
ijtc-532	112	3	accounting	accounting	NOUN
ijtc-532	112	4	and	and	CCONJ
ijtc-532	112	5	public	public	ADJ
ijtc-532	112	6	policy	policy	NOUN
ijtc-532	112	7	,	,	PUNCT
ijtc-532	112	8	41(1	41(1	NUM
ijtc-532	112	9	)	)	PUNCT
ijtc-532	112	10	,	,	PUNCT
ijtc-532	112	11	106935	106935	NUM
ijtc-532	112	12	.	.	PUNCT
ijtc-532	113	1	https://doi.org/10.1016/j.jaccpubpol.2021.106935	https://doi.org/10.1016/j.jaccpubpol.2021.106935	PROPN
ijtc-532	113	2	chen	chen	PROPN
ijtc-532	113	3	,	,	PUNCT
ijtc-532	113	4	g.	g.	PROPN
ijtc-532	113	5	,	,	PUNCT
ijtc-532	113	6	qi	qi	PROPN
ijtc-532	113	7	,	,	PUNCT
ijtc-532	113	8	y.	y.	PROPN
ijtc-532	113	9	,	,	PUNCT
ijtc-532	113	10	liu	liu	PROPN
ijtc-532	113	11	,	,	PUNCT
ijtc-532	113	12	f.	f.	PROPN
ijtc-532	113	13	,	,	PUNCT
ijtc-532	113	14	&	&	CCONJ
ijtc-532	113	15	xing	xing	PROPN
ijtc-532	113	16	,	,	PUNCT
ijtc-532	113	17	f.	f.	PROPN
ijtc-532	113	18	(	(	PUNCT
ijtc-532	113	19	2022	2022	NUM
ijtc-532	113	20	)	)	PUNCT
ijtc-532	113	21	.	.	PUNCT
ijtc-532	114	1	taxation	taxation	NOUN
ijtc-532	114	2	officers	officer	NOUN
ijtc-532	114	3	’	’	PART
ijtc-532	114	4	grassroots	grassroot	NOUN
ijtc-532	114	5	work	work	NOUN
ijtc-532	114	6	experience	experience	NOUN
ijtc-532	114	7	and	and	CCONJ
ijtc-532	114	8	tax	tax	NOUN
ijtc-532	114	9	performance	performance	NOUN
ijtc-532	114	10	:	:	PUNCT
ijtc-532	114	11	evidence	evidence	NOUN
ijtc-532	114	12	from	from	ADP
ijtc-532	114	13	china	china	PROPN
ijtc-532	114	14	.	.	PUNCT
ijtc-532	115	1	journal	journal	PROPN
ijtc-532	115	2	of	of	ADP
ijtc-532	115	3	asian	asian	ADJ
ijtc-532	115	4	economics	economic	NOUN
ijtc-532	115	5	,	,	PUNCT
ijtc-532	115	6	80	80	NUM
ijtc-532	115	7	,	,	PUNCT
ijtc-532	115	8	101463	101463	NUM
ijtc-532	115	9	.	.	PUNCT
ijtc-532	116	1	https://doi.org/10.1016/j.asieco.2022.101463	https://doi.org/10.1016/j.asieco.2022.101463	PROPN
ijtc-532	116	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-532	116	3	restaurant	restaurant	NOUN
ijtc-532	116	4	tax	tax	NOUN
ijtc-532	116	5	audit	audit	NOUN
ijtc-532	116	6	analysis	analysis	NOUN
ijtc-532	116	7	in	in	ADP
ijtc-532	116	8	the	the	DET
ijtc-532	116	9	order	order	NOUN
ijtc-532	116	10	to	to	PART
ijtc-532	116	11	test	test	VERB
ijtc-532	116	12	taxpayer	taxpayer	NOUN
ijtc-532	116	13	compliance	compliance	NOUN
ijtc-532	116	14	at	at	ADP
ijtc-532	116	15	suku	suku	PROPN
ijtc-532	116	16	badan	badan	PROPN
ijtc-532	116	17	pendapatan	pendapatan	PROPN
ijtc-532	116	18	daerah	daerah	PROPN
ijtc-532	116	19	kota	kota	PROPN
ijtc-532	116	20	administrasi	administrasi	PROPN
ijtc-532	116	21	jakarta	jakarta	PROPN
ijtc-532	116	22	selatan	selatan	PROPN
ijtc-532	116	23	in	in	ADP
ijtc-532	116	24	2021	2021	NUM
ijtc-532	116	25	ramdan	ramdan	NOUN
ijtc-532	116	26	and	and	CCONJ
ijtc-532	116	27	sinaga	sinaga	NOUN
ijtc-532	116	28	325	325	NUM
ijtc-532	116	29	|	|	ADV
ijtc-532	116	30	ilomata	ilomata	PROPN
ijtc-532	116	31	international	international	ADJ
ijtc-532	116	32	journal	journal	NOUN
ijtc-532	116	33	of	of	ADP
ijtc-532	116	34	tax	tax	PROPN
ijtc-532	116	35	&	&	CCONJ
ijtc-532	116	36	accounting	accounting	PROPN
ijtc-532	116	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-532	116	38	creswell	creswell	PROPN
ijtc-532	116	39	,	,	PUNCT
ijtc-532	116	40	j.	j.	PROPN
ijtc-532	116	41	w.	w.	PROPN
ijtc-532	116	42	(	(	PUNCT
ijtc-532	116	43	2017	2017	NUM
ijtc-532	116	44	)	)	PUNCT
ijtc-532	116	45	.	.	PUNCT
ijtc-532	117	1	research	research	NOUN
ijtc-532	117	2	design	design	PROPN
ijtc-532	117	3	pendekatan	pendekatan	PROPN
ijtc-532	117	4	kualitatif	kualitatif	PROPN
ijtc-532	117	5	,	,	PUNCT
ijtc-532	117	6	kuantitatif	kuantitatif	PROPN
ijtc-532	117	7	,	,	PUNCT
ijtc-532	117	8	dan	dan	PROPN
ijtc-532	117	9	mixed	mixed	PROPN
ijtc-532	117	10	(	(	PUNCT
ijtc-532	117	11	s.	s.	PROPN
ijtc-532	117	12	z.	z.	PROPN
ijtc-532	117	13	qudsy	qudsy	PROPN
ijtc-532	118	1	(	(	PUNCT
ijtc-532	118	2	ed	ed	NOUN
ijtc-532	118	3	.	.	PUNCT
ijtc-532	118	4	)	)	PUNCT
ijtc-532	118	5	;	;	PUNCT
ijtc-532	118	6	3rd	3rd	ADJ
ijtc-532	118	7	ed	ed	NOUN
ijtc-532	118	8	.	.	PUNCT
ijtc-532	118	9	)	)	PUNCT
ijtc-532	118	10	.	.	PUNCT
ijtc-532	119	1	pustaka	pustaka	ADJ
ijtc-532	119	2	pelajar	pelajar	NOUN
ijtc-532	119	3	.	.	PUNCT
ijtc-532	120	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	NOUN
ijtc-532	120	2	dantes	dantes	PROPN
ijtc-532	120	3	,	,	PUNCT
ijtc-532	120	4	h.	h.	PROPN
ijtc-532	120	5	p.	p.	PROPN
ijtc-532	120	6	,	,	PUNCT
ijtc-532	120	7	&	&	CCONJ
ijtc-532	120	8	lasminiasih	lasminiasih	PROPN
ijtc-532	120	9	.	.	PUNCT
ijtc-532	121	1	(	(	PUNCT
ijtc-532	121	2	2021	2021	NUM
ijtc-532	121	3	)	)	PUNCT
ijtc-532	121	4	.	.	PUNCT
ijtc-532	122	1	analisis	analisis	NOUN
ijtc-532	122	2	tingkat	tingkat	PROPN
ijtc-532	122	3	efektivitas	efektivita	VERB
ijtc-532	122	4	dan	dan	PROPN
ijtc-532	122	5	kontribusi	kontribusi	PROPN
ijtc-532	122	6	pajak	pajak	PROPN
ijtc-532	122	7	restoran	restoran	PROPN
ijtc-532	122	8	terhadap	terhadap	PROPN
ijtc-532	122	9	pendapatan	pendapatan	PROPN
ijtc-532	122	10	asli	asli	PROPN
ijtc-532	122	11	daerah	daerah	PROPN
ijtc-532	122	12	di	di	PROPN
ijtc-532	122	13	provinsi	provinsi	PROPN
ijtc-532	122	14	dki	dki	PROPN
ijtc-532	122	15	jakarta	jakarta	PROPN
ijtc-532	122	16	tahun	tahun	PROPN
ijtc-532	122	17	2017	2017	NUM
ijtc-532	122	18	-	-	SYM
ijtc-532	122	19	2019	2019	NUM
ijtc-532	122	20	.	.	PUNCT
ijtc-532	123	1	jurnal	jurnal	ADJ
ijtc-532	123	2	inovasi	inovasi	PROPN
ijtc-532	123	3	penelitian	penelitian	PROPN
ijtc-532	123	4	,	,	PUNCT
ijtc-532	123	5	1(12	1(12	NUM
ijtc-532	123	6	)	)	PUNCT
ijtc-532	123	7	,	,	PUNCT
ijtc-532	123	8	2743–2750	2743–2750	NUM
ijtc-532	123	9	.	.	PUNCT
ijtc-532	124	1	https://doi.org/https://doi.org/10.47492/jip.v1i12.537	https://doi.org/https://doi.org/10.47492/jip.v1i12.537	X
ijtc-532	124	2	eulaiwi	eulaiwi	PROPN
ijtc-532	124	3	,	,	PUNCT
ijtc-532	124	4	b.	b.	PROPN
ijtc-532	124	5	,	,	PUNCT
ijtc-532	124	6	al	al	PROPN
ijtc-532	124	7	-	-	PUNCT
ijtc-532	124	8	hadi	hadi	PROPN
ijtc-532	124	9	,	,	PUNCT
ijtc-532	124	10	a.	a.	PROPN
ijtc-532	124	11	,	,	PUNCT
ijtc-532	124	12	taylor	taylor	PROPN
ijtc-532	124	13	,	,	PUNCT
ijtc-532	124	14	g.	g.	PROPN
ijtc-532	124	15	,	,	PUNCT
ijtc-532	124	16	dutta	dutta	PROPN
ijtc-532	124	17	,	,	PUNCT
ijtc-532	124	18	s.	s.	PROPN
ijtc-532	124	19	,	,	PUNCT
ijtc-532	124	20	duong	duong	PROPN
ijtc-532	124	21	,	,	PUNCT
ijtc-532	124	22	l.	l.	PROPN
ijtc-532	124	23	,	,	PUNCT
ijtc-532	124	24	&	&	CCONJ
ijtc-532	124	25	richardson	richardson	PROPN
ijtc-532	124	26	,	,	PUNCT
ijtc-532	124	27	g.	g.	PROPN
ijtc-532	124	28	(	(	PUNCT
ijtc-532	124	29	2021	2021	NUM
ijtc-532	124	30	)	)	PUNCT
ijtc-532	124	31	.	.	PUNCT
ijtc-532	125	1	tax	tax	NOUN
ijtc-532	125	2	haven	haven	NOUN
ijtc-532	125	3	use	use	NOUN
ijtc-532	125	4	,	,	PUNCT
ijtc-532	125	5	the	the	DET
ijtc-532	125	6	pricing	pricing	NOUN
ijtc-532	125	7	of	of	ADP
ijtc-532	125	8	audit	audit	NOUN
ijtc-532	125	9	and	and	CCONJ
ijtc-532	125	10	non	non	ADJ
ijtc-532	125	11	-	-	ADJ
ijtc-532	125	12	audit	audit	ADJ
ijtc-532	125	13	services	service	NOUN
ijtc-532	125	14	,	,	PUNCT
ijtc-532	125	15	suspicious	suspicious	ADJ
ijtc-532	125	16	matters	matter	NOUN
ijtc-532	125	17	reporting	report	VERB
ijtc-532	125	18	obligations	obligation	NOUN
ijtc-532	125	19	and	and	CCONJ
ijtc-532	125	20	whistle	whistle	VERB
ijtc-532	125	21	blower	blower	NOUN
ijtc-532	125	22	hotline	hotline	NOUN
ijtc-532	125	23	facilities	facility	NOUN
ijtc-532	125	24	:	:	PUNCT
ijtc-532	125	25	evidence	evidence	NOUN
ijtc-532	125	26	from	from	ADP
ijtc-532	125	27	australian	australian	ADJ
ijtc-532	125	28	financial	financial	ADJ
ijtc-532	125	29	corporations	corporation	NOUN
ijtc-532	125	30	.	.	PUNCT
ijtc-532	126	1	journal	journal	PROPN
ijtc-532	126	2	of	of	ADP
ijtc-532	126	3	contemporary	contemporary	PROPN
ijtc-532	126	4	accounting	accounting	PROPN
ijtc-532	126	5	&	&	CCONJ
ijtc-532	126	6	economics	economic	NOUN
ijtc-532	126	7	,	,	PUNCT
ijtc-532	126	8	17(2	17(2	NUM
ijtc-532	126	9	)	)	PUNCT
ijtc-532	126	10	,	,	PUNCT
ijtc-532	126	11	100262	100262	NUM
ijtc-532	126	12	.	.	PUNCT
ijtc-532	127	1	https://doi.org/10.1016/j.jcae.2021.100262	https://doi.org/10.1016/j.jcae.2021.100262	NOUN
ijtc-532	127	2	farhah	farhah	ADJ
ijtc-532	127	3	,	,	PUNCT
ijtc-532	127	4	s.	s.	PROPN
ijtc-532	127	5	,	,	PUNCT
ijtc-532	127	6	pahala	pahala	PROPN
ijtc-532	127	7	,	,	PUNCT
ijtc-532	127	8	i.	i.	PROPN
ijtc-532	127	9	,	,	PUNCT
ijtc-532	127	10	&	&	CCONJ
ijtc-532	127	11	muliasari	muliasari	PROPN
ijtc-532	127	12	,	,	PUNCT
ijtc-532	127	13	i.	i.	NOUN
ijtc-532	127	14	(	(	PUNCT
ijtc-532	127	15	2021	2021	NUM
ijtc-532	127	16	)	)	PUNCT
ijtc-532	127	17	.	.	PUNCT
ijtc-532	128	1	faktor	faktor	NOUN
ijtc-532	128	2	-	-	PUNCT
ijtc-532	128	3	faktor	faktor	PROPN
ijtc-532	128	4	yang	yang	PROPN
ijtc-532	128	5	mempengaruhi	mempengaruhi	PROPN
ijtc-532	128	6	kepatuhan	kepatuhan	PROPN
ijtc-532	128	7	wajib	wajib	PROPN
ijtc-532	128	8	pajak	pajak	PROPN
ijtc-532	128	9	reklame	reklame	PROPN
ijtc-532	128	10	di	di	PROPN
ijtc-532	128	11	dki	dki	PROPN
ijtc-532	128	12	jakarta	jakarta	PROPN
ijtc-532	128	13	.	.	PUNCT
ijtc-532	129	1	japa	japa	PROPN
ijtc-532	129	2	:	:	PUNCT
ijtc-532	129	3	jurnal	jurnal	PROPN
ijtc-532	129	4	akuntansi	akuntansi	PROPN
ijtc-532	129	5	,	,	PUNCT
ijtc-532	129	6	perpajakan	perpajakan	INTJ
ijtc-532	129	7	,	,	PUNCT
ijtc-532	129	8	dan	dan	PROPN
ijtc-532	129	9	auditing	auditing	PROPN
ijtc-532	129	10	,	,	PUNCT
ijtc-532	129	11	2(3	2(3	NUM
ijtc-532	129	12	)	)	PUNCT
ijtc-532	129	13	,	,	PUNCT
ijtc-532	129	14	537–557	537–557	NUM
ijtc-532	129	15	.	.	PUNCT
ijtc-532	130	1	http://pub.unj.ac.id/index.php/japa/article/view/408	http://pub.unj.ac.id/index.php/japa/article/view/408	PROPN
ijtc-532	130	2	garcía	garcía	NOUN
ijtc-532	130	3	-	-	PUNCT
ijtc-532	130	4	meca	meca	NOUN
ijtc-532	130	5	,	,	PUNCT
ijtc-532	130	6	e.	e.	PROPN
ijtc-532	130	7	,	,	PUNCT
ijtc-532	130	8	ramón	ramón	NOUN
ijtc-532	130	9	-	-	PUNCT
ijtc-532	130	10	llorens	lloren	NOUN
ijtc-532	130	11	,	,	PUNCT
ijtc-532	130	12	m.-c	m.-c	NOUN
ijtc-532	130	13	.	.	PUNCT
ijtc-532	130	14	,	,	PUNCT
ijtc-532	130	15	&	&	CCONJ
ijtc-532	130	16	martínez	martínez	PROPN
ijtc-532	130	17	-	-	PUNCT
ijtc-532	130	18	ferrero	ferrero	PROPN
ijtc-532	130	19	,	,	PUNCT
ijtc-532	130	20	j.	j.	PROPN
ijtc-532	130	21	(	(	PUNCT
ijtc-532	130	22	2021	2021	NUM
ijtc-532	130	23	)	)	PUNCT
ijtc-532	130	24	.	.	PUNCT
ijtc-532	130	25	are	be	AUX
ijtc-532	130	26	narcissistic	narcissistic	ADJ
ijtc-532	130	27	ceos	ceos	NOUN
ijtc-532	130	28	more	more	ADJ
ijtc-532	130	29	tax	tax	NOUN
ijtc-532	130	30	aggressive	aggressive	ADJ
ijtc-532	130	31	?	?	PUNCT
ijtc-532	131	1	the	the	DET
ijtc-532	131	2	moderating	moderate	VERB
ijtc-532	131	3	role	role	NOUN
ijtc-532	131	4	of	of	ADP
ijtc-532	131	5	internal	internal	ADJ
ijtc-532	131	6	audit	audit	NOUN
ijtc-532	131	7	committees	committee	NOUN
ijtc-532	131	8	.	.	PUNCT
ijtc-532	132	1	journal	journal	PROPN
ijtc-532	132	2	of	of	ADP
ijtc-532	132	3	business	business	NOUN
ijtc-532	132	4	research	research	NOUN
ijtc-532	132	5	,	,	PUNCT
ijtc-532	132	6	129	129	NUM
ijtc-532	132	7	,	,	PUNCT
ijtc-532	132	8	223–235	223–235	NUM
ijtc-532	132	9	.	.	PUNCT
ijtc-532	132	10	https://doi.org/10.1016/j.jbusres.2021.02.043	https://doi.org/10.1016/j.jbusres.2021.02.043	NOUN
ijtc-532	132	11	gnap	gnap	NOUN
ijtc-532	132	12	,	,	PUNCT
ijtc-532	132	13	j.	j.	PROPN
ijtc-532	132	14	,	,	PUNCT
ijtc-532	132	15	&	&	CCONJ
ijtc-532	132	16	konečný	konečný	PROPN
ijtc-532	132	17	,	,	PUNCT
ijtc-532	132	18	v.	v.	PROPN
ijtc-532	132	19	(	(	PUNCT
ijtc-532	132	20	2015	2015	NUM
ijtc-532	132	21	)	)	PUNCT
ijtc-532	132	22	.	.	PUNCT
ijtc-532	133	1	motor	motor	NOUN
ijtc-532	133	2	vehicle	vehicle	NOUN
ijtc-532	133	3	taxation	taxation	NOUN
ijtc-532	133	4	in	in	ADP
ijtc-532	133	5	the	the	DET
ijtc-532	133	6	slovak	slovak	ADJ
ijtc-532	133	7	republic	republic	NOUN
ijtc-532	133	8	and	and	CCONJ
ijtc-532	133	9	its	its	PRON
ijtc-532	133	10	impacts	impact	NOUN
ijtc-532	133	11	in	in	ADP
ijtc-532	133	12	the	the	DET
ijtc-532	133	13	context	context	NOUN
ijtc-532	133	14	of	of	ADP
ijtc-532	133	15	fiscal	fiscal	ADJ
ijtc-532	133	16	decentralization	decentralization	NOUN
ijtc-532	133	17	.	.	PUNCT
ijtc-532	134	1	procedia	procedia	ADJ
ijtc-532	134	2	economics	economic	NOUN
ijtc-532	134	3	and	and	CCONJ
ijtc-532	134	4	finance	finance	NOUN
ijtc-532	134	5	,	,	PUNCT
ijtc-532	134	6	34(15	34(15	NUM
ijtc-532	134	7	)	)	PUNCT
ijtc-532	134	8	,	,	PUNCT
ijtc-532	134	9	344–351	344–351	NUM
ijtc-532	134	10	.	.	PUNCT
ijtc-532	134	11	https://doi.org/10.1016/s2212-5671(15)01639-1	https://doi.org/10.1016/s2212-5671(15)01639-1	PROPN
ijtc-532	134	12	goldman	goldman	PROPN
ijtc-532	134	13	,	,	PUNCT
ijtc-532	134	14	n.	n.	PROPN
ijtc-532	134	15	c.	c.	PROPN
ijtc-532	134	16	,	,	PUNCT
ijtc-532	134	17	harris	harris	PROPN
ijtc-532	134	18	,	,	PUNCT
ijtc-532	134	19	m.	m.	PROPN
ijtc-532	134	20	k.	k.	PROPN
ijtc-532	134	21	,	,	PUNCT
ijtc-532	134	22	&	&	CCONJ
ijtc-532	134	23	omer	omer	PROPN
ijtc-532	134	24	,	,	PUNCT
ijtc-532	134	25	t.	t.	PROPN
ijtc-532	134	26	c.	c.	PROPN
ijtc-532	134	27	(	(	PUNCT
ijtc-532	134	28	2022	2022	NUM
ijtc-532	134	29	)	)	PUNCT
ijtc-532	134	30	.	.	PUNCT
ijtc-532	135	1	does	do	AUX
ijtc-532	135	2	task	task	NOUN
ijtc-532	135	3	-	-	PUNCT
ijtc-532	135	4	specific	specific	ADJ
ijtc-532	135	5	knowledge	knowledge	NOUN
ijtc-532	135	6	improve	improve	VERB
ijtc-532	135	7	audit	audit	NOUN
ijtc-532	135	8	quality	quality	NOUN
ijtc-532	135	9	:	:	PUNCT
ijtc-532	135	10	evidence	evidence	NOUN
ijtc-532	135	11	from	from	ADP
ijtc-532	135	12	audits	audits	NOUN
ijtc-532	135	13	of	of	ADP
ijtc-532	135	14	income	income	NOUN
ijtc-532	135	15	tax	tax	NOUN
ijtc-532	135	16	accounts	account	NOUN
ijtc-532	135	17	.	.	PUNCT
ijtc-532	136	1	accounting	accounting	NOUN
ijtc-532	136	2	,	,	PUNCT
ijtc-532	136	3	organizations	organization	NOUN
ijtc-532	136	4	and	and	CCONJ
ijtc-532	136	5	society	society	NOUN
ijtc-532	136	6	,	,	PUNCT
ijtc-532	136	7	99	99	NUM
ijtc-532	136	8	,	,	PUNCT
ijtc-532	136	9	101320	101320	NUM
ijtc-532	136	10	.	.	PUNCT
ijtc-532	137	1	https://doi.org/10.1016/j.aos.2021.101320	https://doi.org/10.1016/j.aos.2021.101320	PROPN
ijtc-532	137	2	hasanah	hasanah	PROPN
ijtc-532	137	3	,	,	PUNCT
ijtc-532	137	4	n.	n.	NOUN
ijtc-532	137	5	,	,	PUNCT
ijtc-532	137	6	&	&	CCONJ
ijtc-532	137	7	indriani	indriani	PROPN
ijtc-532	137	8	,	,	PUNCT
ijtc-532	137	9	s.	s.	PROPN
ijtc-532	137	10	(	(	PUNCT
ijtc-532	137	11	2013	2013	NUM
ijtc-532	137	12	)	)	PUNCT
ijtc-532	137	13	.	.	PUNCT
ijtc-532	138	1	efektifitas	efektifitas	PROPN
ijtc-532	138	2	pelaksanaan	pelaksanaan	PROPN
ijtc-532	138	3	self	self	NOUN
ijtc-532	138	4	assessment	assessment	NOUN
ijtc-532	138	5	system	system	NOUN
ijtc-532	138	6	dan	dan	PROPN
ijtc-532	138	7	modernisasi	modernisasi	PROPN
ijtc-532	138	8	administrasi	administrasi	PROPN
ijtc-532	138	9	pajak	pajak	PROPN
ijtc-532	138	10	terhadap	terhadap	PROPN
ijtc-532	138	11	kualitas	kualita	NOUN
ijtc-532	138	12	pelayanan	pelayanan	VERB
ijtc-532	138	13	pajak	pajak	ADV
ijtc-532	138	14	(	(	PUNCT
ijtc-532	138	15	studi	studi	PROPN
ijtc-532	138	16	kasus	kasus	PROPN
ijtc-532	138	17	pada	pada	PROPN
ijtc-532	138	18	kpp	kpp	PROPN
ijtc-532	138	19	kebon	kebon	PROPN
ijtc-532	138	20	jeruk	jeruk	PROPN
ijtc-532	138	21	1	1	NUM
ijtc-532	138	22	)	)	PUNCT
ijtc-532	138	23	.	.	PUNCT
ijtc-532	139	1	jurnal	jurnal	ADJ
ijtc-532	139	2	ilmiah	ilmiah	PROPN
ijtc-532	139	3	wahana	wahana	PROPN
ijtc-532	139	4	akuntansi	akuntansi	PROPN
ijtc-532	139	5	,	,	PUNCT
ijtc-532	139	6	8(1	8(1	NOUN
ijtc-532	139	7	)	)	PUNCT
ijtc-532	139	8	,	,	PUNCT
ijtc-532	139	9	17–35	17–35	NUM
ijtc-532	139	10	.	.	PUNCT
ijtc-532	140	1	http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/651	http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/651	NOUN
ijtc-532	140	2	herawati	herawati	PROPN
ijtc-532	140	3	,	,	PUNCT
ijtc-532	140	4	h.	h.	PROPN
ijtc-532	140	5	,	,	PUNCT
ijtc-532	140	6	tabroni	tabroni	NOUN
ijtc-532	140	7	,	,	PUNCT
ijtc-532	140	8	r.	r.	PROPN
ijtc-532	140	9	,	,	PUNCT
ijtc-532	140	10	&	&	CCONJ
ijtc-532	140	11	lusiana	lusiana	PROPN
ijtc-532	140	12	,	,	PUNCT
ijtc-532	140	13	s.	s.	PROPN
ijtc-532	140	14	(	(	PUNCT
ijtc-532	140	15	2018	2018	NUM
ijtc-532	140	16	)	)	PUNCT
ijtc-532	140	17	.	.	PUNCT
ijtc-532	141	1	the	the	DET
ijtc-532	141	2	effectiveness	effectiveness	NOUN
ijtc-532	141	3	of	of	ADP
ijtc-532	141	4	the	the	DET
ijtc-532	141	5	tax	tax	NOUN
ijtc-532	141	6	regulation	regulation	NOUN
ijtc-532	141	7	socialization	socialization	NOUN
ijtc-532	141	8	strategies	strategy	NOUN
ijtc-532	141	9	on	on	ADP
ijtc-532	141	10	tax	tax	NOUN
ijtc-532	141	11	payers	payer	NOUN
ijtc-532	141	12	’	'	PUNCT
ijtc-532	141	13	comprehension	comprehension	NOUN
ijtc-532	141	14	and	and	CCONJ
ijtc-532	141	15	compliance	compliance	NOUN
ijtc-532	141	16	in	in	ADP
ijtc-532	141	17	implementing	implement	VERB
ijtc-532	141	18	their	their	PRON
ijtc-532	141	19	tax	tax	NOUN
ijtc-532	141	20	obligations	obligation	NOUN
ijtc-532	141	21	.	.	PUNCT
ijtc-532	142	1	the	the	DET
ijtc-532	142	2	international	international	ADJ
ijtc-532	142	3	journal	journal	NOUN
ijtc-532	142	4	of	of	ADP
ijtc-532	142	5	business	business	NOUN
ijtc-532	142	6	review	review	NOUN
ijtc-532	142	7	(	(	PUNCT
ijtc-532	142	8	the	the	DET
ijtc-532	142	9	jobs	job	NOUN
ijtc-532	142	10	review	review	NOUN
ijtc-532	142	11	)	)	PUNCT
ijtc-532	142	12	,	,	PUNCT
ijtc-532	142	13	1(2	1(2	NUM
ijtc-532	142	14	)	)	PUNCT
ijtc-532	142	15	,	,	PUNCT
ijtc-532	142	16	145	145	NUM
ijtc-532	142	17	–	–	PUNCT
ijtc-532	142	18	154	154	NUM
ijtc-532	142	19	.	.	PUNCT
ijtc-532	143	1	https://doi.org/10.17509/tjr.v1i2.12980	https://doi.org/10.17509/tjr.v1i2.12980	PROPN
ijtc-532	143	2	huang	huang	PROPN
ijtc-532	143	3	,	,	PUNCT
ijtc-532	143	4	s.-h	s.-h	PROPN
ijtc-532	143	5	.	.	PROPN
ijtc-532	143	6	,	,	PUNCT
ijtc-532	143	7	yu	yu	PROPN
ijtc-532	143	8	,	,	PUNCT
ijtc-532	143	9	m.-m	m.-m	PROPN
ijtc-532	143	10	.	.	PROPN
ijtc-532	143	11	,	,	PUNCT
ijtc-532	143	12	&	&	CCONJ
ijtc-532	143	13	huang	huang	PROPN
ijtc-532	143	14	,	,	PUNCT
ijtc-532	143	15	y.-l	y.-l	NOUN
ijtc-532	143	16	.	.	PUNCT
ijtc-532	144	1	(	(	PUNCT
ijtc-532	144	2	2022	2022	NUM
ijtc-532	144	3	)	)	PUNCT
ijtc-532	144	4	.	.	PUNCT
ijtc-532	145	1	evaluation	evaluation	NOUN
ijtc-532	145	2	of	of	ADP
ijtc-532	145	3	the	the	DET
ijtc-532	145	4	efficiency	efficiency	NOUN
ijtc-532	145	5	of	of	ADP
ijtc-532	145	6	the	the	DET
ijtc-532	145	7	local	local	ADJ
ijtc-532	145	8	tax	tax	NOUN
ijtc-532	145	9	administration	administration	NOUN
ijtc-532	145	10	in	in	ADP
ijtc-532	145	11	taiwan	taiwan	PROPN
ijtc-532	145	12	:	:	PUNCT
ijtc-532	145	13	application	application	NOUN
ijtc-532	145	14	of	of	ADP
ijtc-532	145	15	a	a	DET
ijtc-532	145	16	dynamic	dynamic	ADJ
ijtc-532	145	17	network	network	NOUN
ijtc-532	145	18	data	data	VERB
ijtc-532	145	19	envelopment	envelopment	ADJ
ijtc-532	145	20	analysis	analysis	NOUN
ijtc-532	145	21	.	.	PUNCT
ijtc-532	146	1	socio	socio	NOUN
ijtc-532	146	2	-	-	PUNCT
ijtc-532	146	3	economic	economic	ADJ
ijtc-532	146	4	planning	planning	NOUN
ijtc-532	146	5	sciences	science	NOUN
ijtc-532	146	6	,	,	PUNCT
ijtc-532	146	7	101337	101337	NUM
ijtc-532	146	8	.	.	PUNCT
ijtc-532	147	1	https://doi.org/10.1016/j.seps.2022.101337	https://doi.org/10.1016/j.seps.2022.101337	PROPN
ijtc-532	147	2	kadir	kadir	PROPN
ijtc-532	147	3	,	,	PUNCT
ijtc-532	147	4	a.	a.	PROPN
ijtc-532	147	5	,	,	PUNCT
ijtc-532	147	6	lubis	lubis	PROPN
ijtc-532	147	7	,	,	PUNCT
ijtc-532	147	8	a.	a.	NOUN
ijtc-532	147	9	a.	a.	PROPN
ijtc-532	147	10	,	,	PUNCT
ijtc-532	147	11	&	&	CCONJ
ijtc-532	147	12	isnaini	isnaini	PROPN
ijtc-532	147	13	,	,	PUNCT
ijtc-532	147	14	i.	i.	PROPN
ijtc-532	147	15	(	(	PUNCT
ijtc-532	147	16	2019	2019	NUM
ijtc-532	147	17	)	)	PUNCT
ijtc-532	147	18	.	.	PUNCT
ijtc-532	148	1	implementasi	implementasi	PROPN
ijtc-532	148	2	kebijakan	kebijakan	PROPN
ijtc-532	148	3	sistem	sistem	PROPN
ijtc-532	148	4	administrasi	administrasi	PROPN
ijtc-532	148	5	manunggal	manunggal	PROPN
ijtc-532	148	6	satu	satu	PROPN
ijtc-532	148	7	atap	atap	PROPN
ijtc-532	148	8	di	di	PROPN
ijtc-532	148	9	kabupaten	kabupaten	PROPN
ijtc-532	148	10	mandailing	mandailing	PROPN
ijtc-532	148	11	natal	natal	NOUN
ijtc-532	148	12	.	.	PUNCT
ijtc-532	149	1	jupiis	jupiis	ADJ
ijtc-532	149	2	:	:	PUNCT
ijtc-532	149	3	jurnal	jurnal	ADJ
ijtc-532	149	4	pendidikan	pendidikan	PROPN
ijtc-532	149	5	ilmu	ilmu	PROPN
ijtc-532	149	6	-	-	PUNCT
ijtc-532	149	7	ilmu	ilmu	PROPN
ijtc-532	149	8	sosial	sosial	X
ijtc-532	149	9	,	,	PUNCT
ijtc-532	149	10	11(2	11(2	NUM
ijtc-532	149	11	)	)	PUNCT
ijtc-532	149	12	,	,	PUNCT
ijtc-532	149	13	157	157	NUM
ijtc-532	149	14	.	.	PUNCT
ijtc-532	150	1	https://doi.org/10.24114/jupiis.v11i2.13860	https://doi.org/10.24114/jupiis.v11i2.13860	X
ijtc-532	150	2	kasper	kasper	NOUN
ijtc-532	150	3	,	,	PUNCT
ijtc-532	150	4	m.	m.	NOUN
ijtc-532	150	5	,	,	PUNCT
ijtc-532	150	6	&	&	CCONJ
ijtc-532	150	7	alm	alm	PROPN
ijtc-532	150	8	,	,	PUNCT
ijtc-532	150	9	j.	j.	PROPN
ijtc-532	150	10	(	(	PUNCT
ijtc-532	150	11	2022	2022	NUM
ijtc-532	150	12	)	)	PUNCT
ijtc-532	150	13	.	.	PUNCT
ijtc-532	151	1	audits	audits	NOUN
ijtc-532	151	2	,	,	PUNCT
ijtc-532	151	3	audit	audit	NOUN
ijtc-532	151	4	effectiveness	effectiveness	NOUN
ijtc-532	151	5	,	,	PUNCT
ijtc-532	151	6	and	and	CCONJ
ijtc-532	151	7	post	post	ADJ
ijtc-532	151	8	-	-	ADJ
ijtc-532	151	9	audit	audit	ADJ
ijtc-532	151	10	tax	tax	NOUN
ijtc-532	151	11	compliance	compliance	NOUN
ijtc-532	151	12	.	.	PUNCT
ijtc-532	152	1	journal	journal	NOUN
ijtc-532	152	2	of	of	ADP
ijtc-532	152	3	economic	economic	ADJ
ijtc-532	152	4	behavior	behavior	NOUN
ijtc-532	152	5	&	&	CCONJ
ijtc-532	152	6	organization	organization	PROPN
ijtc-532	152	7	,	,	PUNCT
ijtc-532	152	8	195	195	NUM
ijtc-532	152	9	,	,	PUNCT
ijtc-532	152	10	87–102	87–102	NUM
ijtc-532	152	11	.	.	PUNCT
ijtc-532	153	1	https://doi.org/10.1016/j.jebo.2022.01.003	https://doi.org/10.1016/j.jebo.2022.01.003	PROPN
ijtc-532	153	2	kasper	kasper	PROPN
ijtc-532	153	3	,	,	PUNCT
ijtc-532	153	4	m.	m.	NOUN
ijtc-532	153	5	,	,	PUNCT
ijtc-532	153	6	kogler	kogler	NOUN
ijtc-532	153	7	,	,	PUNCT
ijtc-532	153	8	c.	c.	PROPN
ijtc-532	153	9	,	,	PUNCT
ijtc-532	153	10	&	&	CCONJ
ijtc-532	153	11	kirchler	kirchler	PROPN
ijtc-532	153	12	,	,	PUNCT
ijtc-532	153	13	e.	e.	PROPN
ijtc-532	153	14	(	(	PUNCT
ijtc-532	153	15	2015	2015	NUM
ijtc-532	153	16	)	)	PUNCT
ijtc-532	153	17	.	.	PUNCT
ijtc-532	154	1	tax	tax	NOUN
ijtc-532	154	2	policy	policy	NOUN
ijtc-532	154	3	and	and	CCONJ
ijtc-532	154	4	the	the	DET
ijtc-532	154	5	news	news	NOUN
ijtc-532	154	6	:	:	PUNCT
ijtc-532	154	7	an	an	DET
ijtc-532	154	8	empirical	empirical	ADJ
ijtc-532	154	9	analysis	analysis	NOUN
ijtc-532	154	10	of	of	ADP
ijtc-532	154	11	taxpayers	taxpayer	NOUN
ijtc-532	154	12	’	’	PART
ijtc-532	154	13	perceptions	perception	NOUN
ijtc-532	154	14	of	of	ADP
ijtc-532	154	15	tax	tax	NOUN
ijtc-532	154	16	-	-	PUNCT
ijtc-532	154	17	related	relate	VERB
ijtc-532	154	18	media	medium	NOUN
ijtc-532	154	19	coverage	coverage	NOUN
ijtc-532	154	20	and	and	CCONJ
ijtc-532	154	21	its	its	PRON
ijtc-532	154	22	impact	impact	NOUN
ijtc-532	154	23	on	on	ADP
ijtc-532	154	24	tax	tax	NOUN
ijtc-532	154	25	compliance	compliance	NOUN
ijtc-532	154	26	.	.	PUNCT
ijtc-532	155	1	journal	journal	NOUN
ijtc-532	155	2	of	of	ADP
ijtc-532	155	3	behavioral	behavioral	ADJ
ijtc-532	155	4	and	and	CCONJ
ijtc-532	155	5	experimental	experimental	ADJ
ijtc-532	155	6	economics	economic	NOUN
ijtc-532	155	7	,	,	PUNCT
ijtc-532	155	8	54	54	NUM
ijtc-532	155	9	,	,	PUNCT
ijtc-532	155	10	58–63	58–63	NUM
ijtc-532	155	11	.	.	PUNCT
ijtc-532	156	1	https://doi.org/10.1016/j.socec.2014.11.001	https://doi.org/10.1016/j.socec.2014.11.001	PROPN
ijtc-532	156	2	klaser	klaser	PROPN
ijtc-532	156	3	,	,	PUNCT
ijtc-532	156	4	k.	k.	PROPN
ijtc-532	156	5	,	,	PUNCT
ijtc-532	156	6	&	&	CCONJ
ijtc-532	156	7	mittone	mittone	PROPN
ijtc-532	156	8	,	,	PUNCT
ijtc-532	156	9	l.	l.	PROPN
ijtc-532	156	10	(	(	PUNCT
ijtc-532	156	11	2022	2022	NUM
ijtc-532	156	12	)	)	PUNCT
ijtc-532	156	13	.	.	PUNCT
ijtc-532	157	1	can	can	AUX
ijtc-532	157	2	the	the	DET
ijtc-532	157	3	rawlsian	rawlsian	ADJ
ijtc-532	157	4	veil	veil	NOUN
ijtc-532	157	5	of	of	ADP
ijtc-532	157	6	ignorance	ignorance	NOUN
ijtc-532	157	7	foster	foster	ADJ
ijtc-532	157	8	tax	tax	NOUN
ijtc-532	157	9	compliance	compliance	NOUN
ijtc-532	157	10	?	?	PUNCT
ijtc-532	158	1	evidence	evidence	NOUN
ijtc-532	158	2	from	from	ADP
ijtc-532	158	3	a	a	DET
ijtc-532	158	4	laboratory	laboratory	NOUN
ijtc-532	158	5	experiment	experiment	NOUN
ijtc-532	158	6	.	.	PUNCT
ijtc-532	159	1	journal	journal	NOUN
ijtc-532	159	2	of	of	ADP
ijtc-532	159	3	economic	economic	ADJ
ijtc-532	159	4	behavior	behavior	NOUN
ijtc-532	159	5	&	&	CCONJ
ijtc-532	159	6	organization	organization	PROPN
ijtc-532	159	7	,	,	PUNCT
ijtc-532	159	8	200	200	NUM
ijtc-532	159	9	,	,	PUNCT
ijtc-532	159	10	99	99	NUM
ijtc-532	159	11	–	–	PUNCT
ijtc-532	159	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-532	159	13	restaurant	restaurant	NOUN
ijtc-532	159	14	tax	tax	NOUN
ijtc-532	159	15	audit	audit	NOUN
ijtc-532	159	16	analysis	analysis	NOUN
ijtc-532	159	17	in	in	ADP
ijtc-532	159	18	the	the	DET
ijtc-532	159	19	order	order	NOUN
ijtc-532	159	20	to	to	PART
ijtc-532	159	21	test	test	VERB
ijtc-532	159	22	taxpayer	taxpayer	NOUN
ijtc-532	159	23	compliance	compliance	NOUN
ijtc-532	159	24	at	at	ADP
ijtc-532	159	25	suku	suku	PROPN
ijtc-532	159	26	badan	badan	PROPN
ijtc-532	159	27	pendapatan	pendapatan	PROPN
ijtc-532	159	28	daerah	daerah	PROPN
ijtc-532	159	29	kota	kota	PROPN
ijtc-532	159	30	administrasi	administrasi	PROPN
ijtc-532	159	31	jakarta	jakarta	PROPN
ijtc-532	159	32	selatan	selatan	PROPN
ijtc-532	159	33	in	in	ADP
ijtc-532	159	34	2021	2021	NUM
ijtc-532	159	35	ramdan	ramdan	NOUN
ijtc-532	159	36	and	and	CCONJ
ijtc-532	159	37	sinaga	sinaga	NOUN
ijtc-532	159	38	326	326	NUM
ijtc-532	159	39	|	|	ADV
ijtc-532	159	40	ilomata	ilomata	PROPN
ijtc-532	159	41	international	international	ADJ
ijtc-532	159	42	journal	journal	NOUN
ijtc-532	159	43	of	of	ADP
ijtc-532	159	44	tax	tax	PROPN
ijtc-532	159	45	&	&	CCONJ
ijtc-532	159	46	accounting	account	VERB
ijtc-532	160	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-532	160	2	113	113	NUM
ijtc-532	160	3	.	.	PUNCT
ijtc-532	160	4	https://doi.org/10.1016/j.jebo.2022.05.018	https://doi.org/10.1016/j.jebo.2022.05.018	PROPN
ijtc-532	160	5	kolias	kolias	PROPN
ijtc-532	160	6	,	,	PUNCT
ijtc-532	160	7	g.	g.	PROPN
ijtc-532	160	8	,	,	PUNCT
ijtc-532	160	9	&	&	CCONJ
ijtc-532	160	10	koumanakos	koumanakos	PROPN
ijtc-532	160	11	,	,	PUNCT
ijtc-532	160	12	e.	e.	PROPN
ijtc-532	160	13	(	(	PUNCT
ijtc-532	160	14	2022	2022	NUM
ijtc-532	160	15	)	)	PUNCT
ijtc-532	160	16	.	.	PUNCT
ijtc-532	161	1	ceo	ceo	NOUN
ijtc-532	161	2	duality	duality	NOUN
ijtc-532	161	3	and	and	CCONJ
ijtc-532	161	4	tax	tax	NOUN
ijtc-532	161	5	avoidance	avoidance	NOUN
ijtc-532	161	6	:	:	PUNCT
ijtc-532	161	7	empirical	empirical	ADJ
ijtc-532	161	8	evidence	evidence	NOUN
ijtc-532	161	9	from	from	ADP
ijtc-532	161	10	greece	greece	PROPN
ijtc-532	161	11	.	.	PROPN
ijtc-532	161	12	journal	journal	PROPN
ijtc-532	161	13	of	of	ADP
ijtc-532	161	14	international	international	ADJ
ijtc-532	161	15	accounting	accounting	NOUN
ijtc-532	161	16	,	,	PUNCT
ijtc-532	161	17	auditing	auditing	NOUN
ijtc-532	161	18	and	and	CCONJ
ijtc-532	161	19	taxation	taxation	NOUN
ijtc-532	161	20	,	,	PUNCT
ijtc-532	161	21	47	47	NUM
ijtc-532	161	22	,	,	PUNCT
ijtc-532	161	23	100465	100465	NUM
ijtc-532	161	24	.	.	PUNCT
ijtc-532	162	1	https://doi.org/10.1016/j.intaccaudtax.2022.100465	https://doi.org/10.1016/j.intaccaudtax.2022.100465	PROPN
ijtc-532	162	2	lewis	lewis	PROPN
ijtc-532	162	3	,	,	PUNCT
ijtc-532	162	4	b.	b.	PROPN
ijtc-532	162	5	d.	d.	PROPN
ijtc-532	162	6	,	,	PUNCT
ijtc-532	162	7	nguyen	nguyen	PROPN
ijtc-532	162	8	,	,	PUNCT
ijtc-532	162	9	h.	h.	PROPN
ijtc-532	162	10	t.	t.	PROPN
ijtc-532	162	11	m.	m.	PROPN
ijtc-532	162	12	,	,	PUNCT
ijtc-532	162	13	&	&	CCONJ
ijtc-532	162	14	hendrawan	hendrawan	PROPN
ijtc-532	162	15	,	,	PUNCT
ijtc-532	162	16	a.	a.	NOUN
ijtc-532	162	17	(	(	PUNCT
ijtc-532	162	18	2020	2020	NUM
ijtc-532	162	19	)	)	PUNCT
ijtc-532	162	20	.	.	PUNCT
ijtc-532	163	1	political	political	ADJ
ijtc-532	163	2	accountability	accountability	NOUN
ijtc-532	163	3	and	and	CCONJ
ijtc-532	163	4	public	public	ADJ
ijtc-532	163	5	service	service	NOUN
ijtc-532	163	6	delivery	delivery	NOUN
ijtc-532	163	7	in	in	ADP
ijtc-532	163	8	decentralized	decentralized	ADJ
ijtc-532	163	9	indonesia	indonesia	PROPN
ijtc-532	163	10	:	:	PUNCT
ijtc-532	163	11	incumbency	incumbency	NOUN
ijtc-532	163	12	advantage	advantage	NOUN
ijtc-532	163	13	and	and	CCONJ
ijtc-532	163	14	the	the	DET
ijtc-532	163	15	performance	performance	NOUN
ijtc-532	163	16	of	of	ADP
ijtc-532	163	17	second	second	ADJ
ijtc-532	163	18	term	term	NOUN
ijtc-532	163	19	mayors	mayor	NOUN
ijtc-532	163	20	.	.	PUNCT
ijtc-532	164	1	european	european	PROPN
ijtc-532	164	2	journal	journal	PROPN
ijtc-532	164	3	of	of	ADP
ijtc-532	164	4	political	political	ADJ
ijtc-532	164	5	economy	economy	NOUN
ijtc-532	164	6	,	,	PUNCT
ijtc-532	164	7	64	64	NUM
ijtc-532	164	8	,	,	PUNCT
ijtc-532	164	9	101910	101910	NUM
ijtc-532	164	10	.	.	PUNCT
ijtc-532	165	1	https://doi.org/10.1016/j.ejpoleco.2020.101910	https://doi.org/10.1016/j.ejpoleco.2020.101910	NOUN
ijtc-532	165	2	lovianna	lovianna	NOUN
ijtc-532	165	3	,	,	PUNCT
ijtc-532	165	4	l.	l.	PROPN
ijtc-532	165	5	,	,	PUNCT
ijtc-532	165	6	&	&	CCONJ
ijtc-532	165	7	rahmi	rahmi	PROPN
ijtc-532	165	8	,	,	PUNCT
ijtc-532	165	9	n.	n.	NOUN
ijtc-532	165	10	(	(	PUNCT
ijtc-532	165	11	2022	2022	NUM
ijtc-532	165	12	)	)	PUNCT
ijtc-532	165	13	.	.	PUNCT
ijtc-532	166	1	analisis	analisis	NOUN
ijtc-532	166	2	efektivitas	efektivita	NOUN
ijtc-532	166	3	dan	dan	PROPN
ijtc-532	166	4	kontribusi	kontribusi	PROPN
ijtc-532	166	5	pajak	pajak	PROPN
ijtc-532	166	6	daerah	daerah	PROPN
ijtc-532	166	7	sebagai	sebagai	PROPN
ijtc-532	166	8	sumber	sumber	PROPN
ijtc-532	166	9	pendapatan	pendapatan	PROPN
ijtc-532	166	10	asli	asli	PROPN
ijtc-532	166	11	daerah	daerah	PROPN
ijtc-532	166	12	(	(	PUNCT
ijtc-532	166	13	studi	studi	PROPN
ijtc-532	166	14	pada	pada	PROPN
ijtc-532	166	15	bapenda	bapenda	PROPN
ijtc-532	166	16	dki	dki	PROPN
ijtc-532	166	17	jakarta	jakarta	PROPN
ijtc-532	166	18	tahun	tahun	PROPN
ijtc-532	166	19	2016	2016	NUM
ijtc-532	166	20	-	-	SYM
ijtc-532	166	21	2020	2020	NUM
ijtc-532	166	22	)	)	PUNCT
ijtc-532	166	23	.	.	PUNCT
ijtc-532	167	1	jurnal	jurnal	ADJ
ijtc-532	167	2	pajak	pajak	PROPN
ijtc-532	167	3	vokasi	vokasi	NOUN
ijtc-532	167	4	(	(	PUNCT
ijtc-532	167	5	jupasi	jupasi	NOUN
ijtc-532	167	6	)	)	PUNCT
ijtc-532	167	7	,	,	PUNCT
ijtc-532	167	8	3(2	3(2	NUM
ijtc-532	167	9	)	)	PUNCT
ijtc-532	167	10	,	,	PUNCT
ijtc-532	167	11	109–117	109–117	NUM
ijtc-532	167	12	.	.	PUNCT
ijtc-532	168	1	https://doi.org/10.31334/jupasi.v3i2.2212	https://doi.org/10.31334/jupasi.v3i2.2212	PROPN
ijtc-532	168	2	ma	ma	PROPN
ijtc-532	168	3	,	,	PUNCT
ijtc-532	168	4	y.	y.	PROPN
ijtc-532	168	5	,	,	PUNCT
ijtc-532	168	6	jiang	jiang	PROPN
ijtc-532	168	7	,	,	PUNCT
ijtc-532	168	8	h.	h.	PROPN
ijtc-532	168	9	,	,	PUNCT
ijtc-532	168	10	&	&	CCONJ
ijtc-532	168	11	xiao	xiao	PROPN
ijtc-532	168	12	,	,	PUNCT
ijtc-532	168	13	w.	w.	PROPN
ijtc-532	168	14	(	(	PUNCT
ijtc-532	168	15	2021	2021	NUM
ijtc-532	168	16	)	)	PUNCT
ijtc-532	168	17	.	.	PUNCT
ijtc-532	169	1	tax	tax	NOUN
ijtc-532	169	2	evasion	evasion	NOUN
ijtc-532	169	3	,	,	PUNCT
ijtc-532	169	4	audits	audits	NOUN
ijtc-532	169	5	with	with	ADP
ijtc-532	169	6	memory	memory	NOUN
ijtc-532	169	7	,	,	PUNCT
ijtc-532	169	8	and	and	CCONJ
ijtc-532	169	9	portfolio	portfolio	NOUN
ijtc-532	169	10	choice	choice	NOUN
ijtc-532	169	11	.	.	PUNCT
ijtc-532	170	1	international	international	ADJ
ijtc-532	170	2	review	review	NOUN
ijtc-532	170	3	of	of	ADP
ijtc-532	170	4	economics	economics	PROPN
ijtc-532	170	5	&	&	CCONJ
ijtc-532	170	6	finance	finance	PROPN
ijtc-532	170	7	,	,	PUNCT
ijtc-532	170	8	71	71	NUM
ijtc-532	170	9	,	,	PUNCT
ijtc-532	170	10	896–909	896–909	NUM
ijtc-532	170	11	.	.	PUNCT
ijtc-532	171	1	https://doi.org/10.1016/j.iref.2020.10.010	https://doi.org/10.1016/j.iref.2020.10.010	PROPN
ijtc-532	171	2	masrullah	masrullah	PROPN
ijtc-532	171	3	,	,	PUNCT
ijtc-532	171	4	m.	m.	NOUN
ijtc-532	171	5	,	,	PUNCT
ijtc-532	171	6	asriati	asriati	PROPN
ijtc-532	171	7	,	,	PUNCT
ijtc-532	171	8	a.	a.	PROPN
ijtc-532	171	9	,	,	PUNCT
ijtc-532	171	10	&	&	CCONJ
ijtc-532	171	11	alfiah	alfiah	PROPN
ijtc-532	171	12	s	s	PROPN
ijtc-532	171	13	,	,	PUNCT
ijtc-532	171	14	n.	n.	PROPN
ijtc-532	171	15	r.	r.	PROPN
ijtc-532	171	16	(	(	PUNCT
ijtc-532	171	17	2021	2021	NUM
ijtc-532	171	18	)	)	PUNCT
ijtc-532	171	19	.	.	PUNCT
ijtc-532	172	1	penerapan	penerapan	NOUN
ijtc-532	172	2	self	self	NOUN
ijtc-532	172	3	assesstment	assesstment	PROPN
ijtc-532	172	4	system	system	NOUN
ijtc-532	172	5	dalam	dalam	PROPN
ijtc-532	172	6	meningkatkan	meningkatkan	PROPN
ijtc-532	172	7	kesadaran	kesadaran	PROPN
ijtc-532	172	8	atas	atas	PROPN
ijtc-532	173	1	kepatuhan	kepatuhan	PROPN
ijtc-532	173	2	membayar	membayar	PROPN
ijtc-532	173	3	pajak	pajak	PROPN
ijtc-532	173	4	di	di	PROPN
ijtc-532	173	5	kabupaten	kabupaten	PROPN
ijtc-532	173	6	gowa	gowa	PROPN
ijtc-532	173	7	.	.	PUNCT
ijtc-532	174	1	amnesty	amnesty	NOUN
ijtc-532	174	2	:	:	PUNCT
ijtc-532	174	3	jurnal	jurnal	ADJ
ijtc-532	174	4	riset	riset	PROPN
ijtc-532	174	5	perpajakan	perpajakan	PROPN
ijtc-532	174	6	,	,	PUNCT
ijtc-532	174	7	4(1	4(1	NOUN
ijtc-532	174	8	)	)	PUNCT
ijtc-532	174	9	,	,	PUNCT
ijtc-532	174	10	23–33	23–33	NUM
ijtc-532	174	11	.	.	PUNCT
ijtc-532	175	1	https://doi.org/10.26618/jrp.v4i1.5304	https://doi.org/10.26618/jrp.v4i1.5304	PROPN
ijtc-532	175	2	moleong	moleong	PROPN
ijtc-532	175	3	,	,	PUNCT
ijtc-532	175	4	l.	l.	PROPN
ijtc-532	175	5	j.	j.	PROPN
ijtc-532	175	6	(	(	PUNCT
ijtc-532	175	7	2018	2018	NUM
ijtc-532	175	8	)	)	PUNCT
ijtc-532	175	9	.	.	PUNCT
ijtc-532	176	1	metodologi	metodologi	PROPN
ijtc-532	176	2	penelitian	penelitian	PROPN
ijtc-532	176	3	kualitatif	kualitatif	PROPN
ijtc-532	176	4	(	(	PUNCT
ijtc-532	176	5	38th	38th	ADJ
ijtc-532	176	6	ed	ed	NOUN
ijtc-532	176	7	.	.	PUNCT
ijtc-532	176	8	)	)	PUNCT
ijtc-532	176	9	.	.	PUNCT
ijtc-532	177	1	remaja	remaja	PROPN
ijtc-532	177	2	rosdakarya	rosdakarya	PROPN
ijtc-532	177	3	.	.	PUNCT
ijtc-532	178	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	PROPN
ijtc-532	178	2	noviyanti	noviyanti	PROPN
ijtc-532	178	3	,	,	PUNCT
ijtc-532	178	4	a.	a.	NOUN
ijtc-532	178	5	(	(	PUNCT
ijtc-532	178	6	2021	2021	NUM
ijtc-532	178	7	)	)	PUNCT
ijtc-532	178	8	.	.	PUNCT
ijtc-532	179	1	analisis	analisis	ADJ
ijtc-532	179	2	potensi	potensi	PROPN
ijtc-532	179	3	pajak	pajak	PROPN
ijtc-532	179	4	hotel	hotel	PROPN
ijtc-532	179	5	dan	dan	PROPN
ijtc-532	179	6	terealisasinya	terealisasinya	PROPN
ijtc-532	179	7	penerimaan	penerimaan	VERB
ijtc-532	179	8	pajak	pajak	ADV
ijtc-532	179	9	hotel	hotel	NOUN
ijtc-532	179	10	di	di	INTJ
ijtc-532	179	11	bapenda	bapenda	PROPN
ijtc-532	179	12	dki	dki	PROPN
ijtc-532	179	13	jakarta	jakarta	PROPN
ijtc-532	180	1	[	[	X
ijtc-532	180	2	universitas	universitas	PROPN
ijtc-532	180	3	bina	bina	PROPN
ijtc-532	180	4	sarana	sarana	PROPN
ijtc-532	180	5	informatika	informatika	PROPN
ijtc-532	180	6	]	]	PUNCT
ijtc-532	180	7	.	.	PUNCT
ijtc-532	181	1	https://elibrary.bsi.ac.id/tugasakhir/m16220210018/analisis-potensi-pajak-hotel-danterealisasinya-penerimaan-pajak-hotel-di-bapenda-dki-jakarta	https://elibrary.bsi.ac.id/tugasakhir/m16220210018/analisis-potensi-pajak-hotel-danterealisasinya-penerimaan-pajak-hotel-di-bapenda-dki-jakarta	NOUN
ijtc-532	181	2	patriandari	patriandari	PROPN
ijtc-532	181	3	,	,	PUNCT
ijtc-532	181	4	&	&	CCONJ
ijtc-532	181	5	amalia	amalia	PROPN
ijtc-532	181	6	,	,	PUNCT
ijtc-532	181	7	h.	h.	PROPN
ijtc-532	181	8	(	(	PUNCT
ijtc-532	181	9	2022	2022	NUM
ijtc-532	181	10	)	)	PUNCT
ijtc-532	181	11	.	.	PUNCT
ijtc-532	182	1	pengaruh	pengaruh	NOUN
ijtc-532	182	2	pengetahuan	pengetahuan	PROPN
ijtc-532	182	3	perpajakan	perpajakan	VERB
ijtc-532	182	4	,	,	PUNCT
ijtc-532	182	5	kesadaran	kesadaran	VERB
ijtc-532	182	6	wajib	wajib	PROPN
ijtc-532	182	7	pajak	pajak	PROPN
ijtc-532	182	8	dan	dan	PROPN
ijtc-532	182	9	sanksi	sanksi	PROPN
ijtc-532	182	10	perpajakan	perpajakan	PROPN
ijtc-532	182	11	terhadap	terhadap	PROPN
ijtc-532	182	12	kepatuhan	kepatuhan	PROPN
ijtc-532	182	13	wajib	wajib	PROPN
ijtc-532	182	14	pbb	pbb	PROPN
ijtc-532	182	15	-	-	PUNCT
ijtc-532	182	16	p2	p2	PROPN
ijtc-532	182	17	pada	pada	PROPN
ijtc-532	182	18	bapenda	bapenda	PROPN
ijtc-532	182	19	jakarta	jakarta	PROPN
ijtc-532	182	20	timur	timur	PROPN
ijtc-532	182	21	tahun	tahun	PROPN
ijtc-532	182	22	2020	2020	NUM
ijtc-532	182	23	.	.	PUNCT
ijtc-532	183	1	akrual	akrual	ADJ
ijtc-532	183	2	:	:	PUNCT
ijtc-532	183	3	jurnal	jurnal	PROPN
ijtc-532	183	4	akuntansi	akuntansi	PROPN
ijtc-532	183	5	dan	dan	PROPN
ijtc-532	183	6	keuangan	keuangan	PROPN
ijtc-532	183	7	,	,	PUNCT
ijtc-532	183	8	4(1	4(1	NOUN
ijtc-532	183	9	)	)	PUNCT
ijtc-532	183	10	,	,	PUNCT
ijtc-532	183	11	48–56	48–56	NUM
ijtc-532	183	12	.	.	PUNCT
ijtc-532	184	1	https://uia.ejournal.id/akrual/article/view/2025	https://uia.ejournal.id/akrual/article/view/2025	PROPN
ijtc-532	184	2	popa	popa	NOUN
ijtc-532	184	3	,	,	PUNCT
ijtc-532	184	4	m.	m.	NOUN
ijtc-532	184	5	(	(	PUNCT
ijtc-532	184	6	2014	2014	NUM
ijtc-532	184	7	)	)	PUNCT
ijtc-532	184	8	.	.	PUNCT
ijtc-532	185	1	taxes	taxis	NOUN
ijtc-532	185	2	,	,	PUNCT
ijtc-532	185	3	fees	fee	NOUN
ijtc-532	185	4	and	and	CCONJ
ijtc-532	185	5	obligations	obligation	NOUN
ijtc-532	185	6	in	in	ADP
ijtc-532	185	7	romania	romania	PROPN
ijtc-532	185	8	–	–	PUNCT
ijtc-532	185	9	main	main	ADJ
ijtc-532	185	10	components	component	NOUN
ijtc-532	185	11	of	of	ADP
ijtc-532	185	12	companies	company	NOUN
ijtc-532	185	13	’	'	PUNCT
ijtc-532	185	14	fiscal	fiscal	ADJ
ijtc-532	185	15	costs	cost	NOUN
ijtc-532	185	16	.	.	PUNCT
ijtc-532	186	1	procedia	procedia	ADJ
ijtc-532	186	2	social	social	ADJ
ijtc-532	186	3	and	and	CCONJ
ijtc-532	186	4	behavioral	behavioral	ADJ
ijtc-532	186	5	sciences	science	NOUN
ijtc-532	186	6	,	,	PUNCT
ijtc-532	186	7	109	109	NUM
ijtc-532	186	8	,	,	PUNCT
ijtc-532	186	9	150–154	150–154	NUM
ijtc-532	186	10	.	.	PUNCT
ijtc-532	187	1	https://doi.org/10.1016/j.sbspro.2013.12.435	https://doi.org/10.1016/j.sbspro.2013.12.435	ADJ
ijtc-532	187	2	reck	reck	PROPN
ijtc-532	187	3	,	,	PUNCT
ijtc-532	187	4	d.	d.	PROPN
ijtc-532	187	5	,	,	PUNCT
ijtc-532	187	6	slemrod	slemrod	NOUN
ijtc-532	187	7	,	,	PUNCT
ijtc-532	187	8	j.	j.	PROPN
ijtc-532	187	9	,	,	PUNCT
ijtc-532	187	10	&	&	CCONJ
ijtc-532	187	11	vattø	vattø	PROPN
ijtc-532	187	12	,	,	PUNCT
ijtc-532	187	13	t.	t.	PROPN
ijtc-532	187	14	e.	e.	PROPN
ijtc-532	187	15	(	(	PUNCT
ijtc-532	187	16	2022	2022	NUM
ijtc-532	187	17	)	)	PUNCT
ijtc-532	187	18	.	.	PUNCT
ijtc-532	188	1	public	public	ADJ
ijtc-532	188	2	disclosure	disclosure	NOUN
ijtc-532	188	3	of	of	ADP
ijtc-532	188	4	tax	tax	NOUN
ijtc-532	188	5	information	information	NOUN
ijtc-532	188	6	:	:	PUNCT
ijtc-532	188	7	compliance	compliance	NOUN
ijtc-532	188	8	tool	tool	NOUN
ijtc-532	188	9	or	or	CCONJ
ijtc-532	188	10	social	social	ADJ
ijtc-532	188	11	network	network	NOUN
ijtc-532	188	12	?	?	PUNCT
ijtc-532	189	1	journal	journal	NOUN
ijtc-532	189	2	of	of	ADP
ijtc-532	189	3	public	public	ADJ
ijtc-532	189	4	economics	economic	NOUN
ijtc-532	189	5	,	,	PUNCT
ijtc-532	189	6	212	212	NUM
ijtc-532	189	7	,	,	PUNCT
ijtc-532	189	8	104708	104708	NUM
ijtc-532	189	9	.	.	PUNCT
ijtc-532	190	1	https://doi.org/10.1016/j.jpubeco.2022.104708	https://doi.org/10.1016/j.jpubeco.2022.104708	NOUN
ijtc-532	190	2	rusli	rusli	NOUN
ijtc-532	190	3	,	,	PUNCT
ijtc-532	190	4	y.	y.	PROPN
ijtc-532	190	5	m.	m.	NOUN
ijtc-532	190	6	(	(	PUNCT
ijtc-532	190	7	2019	2019	NUM
ijtc-532	190	8	)	)	PUNCT
ijtc-532	190	9	.	.	PUNCT
ijtc-532	191	1	pengaruh	pengaruh	NOUN
ijtc-532	191	2	efektivitas	efektivita	VERB
ijtc-532	191	3	penerapan	penerapan	NOUN
ijtc-532	191	4	e	e	NOUN
ijtc-532	191	5	-	-	ADJ
ijtc-532	191	6	filling	filling	ADJ
ijtc-532	191	7	dan	dan	PROPN
ijtc-532	191	8	modernisasi	modernisasi	PROPN
ijtc-532	191	9	sistem	sistem	PROPN
ijtc-532	191	10	perpajakan	perpajakan	PROPN
ijtc-532	191	11	indonesia	indonesia	PROPN
ijtc-532	191	12	terhadap	terhadap	PROPN
ijtc-532	191	13	efektivitas	efektivitas	PROPN
ijtc-532	191	14	pemrosesan	pemrosesan	PROPN
ijtc-532	191	15	data	datum	NOUN
ijtc-532	191	16	perpajakan	perpajakan	VERB
ijtc-532	191	17	.	.	PUNCT
ijtc-532	192	1	jurnal	jurnal	PROPN
ijtc-532	192	2	akuntansi	akuntansi	PROPN
ijtc-532	192	3	bisnis	bisnis	PROPN
ijtc-532	192	4	,	,	PUNCT
ijtc-532	192	5	12(1	12(1	NUM
ijtc-532	192	6	)	)	PUNCT
ijtc-532	192	7	.	.	PUNCT
ijtc-532	193	1	https://doi.org/10.30813/jab.v12i1.1509	https://doi.org/10.30813/jab.v12i1.1509	NOUN
ijtc-532	193	2	schneider	schneider	NOUN
ijtc-532	193	3	,	,	PUNCT
ijtc-532	193	4	g.	g.	PROPN
ijtc-532	193	5	,	,	PUNCT
ijtc-532	193	6	scholze	scholze	NOUN
ijtc-532	193	7	,	,	PUNCT
ijtc-532	193	8	a.	a.	NOUN
ijtc-532	193	9	,	,	PUNCT
ijtc-532	193	10	&	&	CCONJ
ijtc-532	193	11	meißner	meißner	PROPN
ijtc-532	193	12	,	,	PUNCT
ijtc-532	193	13	f.	f.	PROPN
ijtc-532	193	14	(	(	PUNCT
ijtc-532	193	15	2021	2021	NUM
ijtc-532	193	16	)	)	PUNCT
ijtc-532	193	17	.	.	PUNCT
ijtc-532	194	1	asymmetric	asymmetric	ADJ
ijtc-532	194	2	taxation	taxation	PROPN
ijtc-532	194	3	,	,	PUNCT
ijtc-532	194	4	limited	limited	ADJ
ijtc-532	194	5	liability	liability	NOUN
ijtc-532	194	6	,	,	PUNCT
ijtc-532	194	7	and	and	CCONJ
ijtc-532	194	8	agency	agency	NOUN
ijtc-532	194	9	conflicts	conflict	NOUN
ijtc-532	194	10	.	.	PUNCT
ijtc-532	195	1	management	management	NOUN
ijtc-532	195	2	accounting	accounting	NOUN
ijtc-532	195	3	research	research	NOUN
ijtc-532	195	4	,	,	PUNCT
ijtc-532	195	5	51	51	NUM
ijtc-532	195	6	,	,	PUNCT
ijtc-532	195	7	100739	100739	NUM
ijtc-532	195	8	.	.	PUNCT
ijtc-532	196	1	https://doi.org/10.1016/j.mar.2021.100739	https://doi.org/10.1016/j.mar.2021.100739	PROPN
ijtc-532	196	2	sugiyono	sugiyono	PROPN
ijtc-532	196	3	.	.	PUNCT
ijtc-532	197	1	(	(	PUNCT
ijtc-532	197	2	2019	2019	NUM
ijtc-532	197	3	)	)	PUNCT
ijtc-532	197	4	.	.	PUNCT
ijtc-532	198	1	metode	metode	PROPN
ijtc-532	198	2	penelitian	penelitian	PROPN
ijtc-532	198	3	kuantitatif	kuantitatif	PROPN
ijtc-532	198	4	,	,	PUNCT
ijtc-532	198	5	kualitatif	kualitatif	PROPN
ijtc-532	198	6	,	,	PUNCT
ijtc-532	198	7	dan	dan	PROPN
ijtc-532	198	8	r&d	r&d	PROPN
ijtc-532	198	9	–	–	PUNCT
ijtc-532	198	10	mpkk	mpkk	NOUN
ijtc-532	198	11	(	(	PUNCT
ijtc-532	198	12	i	i	NOUN
ijtc-532	198	13	)	)	PUNCT
ijtc-532	198	14	.	.	PUNCT
ijtc-532	199	1	alfabeta	alfabeta	PROPN
ijtc-532	199	2	.	.	PUNCT
ijtc-532	200	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-532	200	2	walasik	walasik	NOUN
ijtc-532	200	3	,	,	PUNCT
ijtc-532	200	4	a.	a.	NOUN
ijtc-532	200	5	(	(	PUNCT
ijtc-532	200	6	2015	2015	NUM
ijtc-532	200	7	)	)	PUNCT
ijtc-532	200	8	.	.	PUNCT
ijtc-532	201	1	the	the	DET
ijtc-532	201	2	propensity	propensity	NOUN
ijtc-532	201	3	to	to	ADP
ijtc-532	201	4	tax	tax	NOUN
ijtc-532	201	5	competition	competition	NOUN
ijtc-532	201	6	:	:	PUNCT
ijtc-532	201	7	the	the	DET
ijtc-532	201	8	case	case	NOUN
ijtc-532	201	9	of	of	ADP
ijtc-532	201	10	implementation	implementation	NOUN
ijtc-532	201	11	local	local	ADJ
ijtc-532	201	12	tax	tax	NOUN
ijtc-532	201	13	policy	policy	NOUN
ijtc-532	201	14	by	by	ADP
ijtc-532	201	15	polish	polish	ADJ
ijtc-532	201	16	local	local	ADJ
ijtc-532	201	17	governments	government	NOUN
ijtc-532	201	18	.	.	PUNCT
ijtc-532	202	1	eurasian	eurasian	ADJ
ijtc-532	202	2	journal	journal	PROPN
ijtc-532	202	3	of	of	ADP
ijtc-532	202	4	economics	economic	NOUN
ijtc-532	202	5	and	and	CCONJ
ijtc-532	202	6	finance	finance	NOUN
ijtc-532	202	7	,	,	PUNCT
ijtc-532	202	8	28–37	28–37	NOUN
ijtc-532	202	9	.	.	PUNCT
ijtc-532	203	1	https://doi.org/10.15604/ejef.2015.03.01.004	https://doi.org/10.15604/ejef.2015.03.01.004	PROPN
ijtc-532	203	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-532	203	3	restaurant	restaurant	NOUN
ijtc-532	203	4	tax	tax	NOUN
ijtc-532	203	5	audit	audit	NOUN
ijtc-532	203	6	analysis	analysis	NOUN
ijtc-532	203	7	in	in	ADP
ijtc-532	203	8	the	the	DET
ijtc-532	203	9	order	order	NOUN
ijtc-532	203	10	to	to	PART
ijtc-532	203	11	test	test	VERB
ijtc-532	203	12	taxpayer	taxpayer	NOUN
ijtc-532	203	13	compliance	compliance	NOUN
ijtc-532	203	14	at	at	ADP
ijtc-532	203	15	suku	suku	PROPN
ijtc-532	203	16	badan	badan	PROPN
ijtc-532	203	17	pendapatan	pendapatan	PROPN
ijtc-532	203	18	daerah	daerah	PROPN
ijtc-532	203	19	kota	kota	PROPN
ijtc-532	203	20	administrasi	administrasi	PROPN
ijtc-532	203	21	jakarta	jakarta	PROPN
ijtc-532	203	22	selatan	selatan	PROPN
ijtc-532	203	23	in	in	ADP
ijtc-532	203	24	2021	2021	NUM
ijtc-532	203	25	ramdan	ramdan	NOUN
ijtc-532	203	26	and	and	CCONJ
ijtc-532	203	27	sinaga	sinaga	NOUN
ijtc-532	203	28	327	327	NUM
ijtc-532	203	29	|	|	ADV
ijtc-532	203	30	ilomata	ilomata	ADJ
ijtc-532	203	31	international	international	ADJ
ijtc-532	203	32	journal	journal	NOUN
ijtc-532	203	33	of	of	ADP
ijtc-532	203	34	tax	tax	PROPN
ijtc-532	203	35	&	&	CCONJ
ijtc-532	203	36	accounting	accounting	PROPN
ijtc-532	203	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-532	203	38	wulandari	wulandari	ADV
ijtc-532	203	39	,	,	PUNCT
ijtc-532	203	40	s.	s.	PROPN
ijtc-532	203	41	,	,	PUNCT
ijtc-532	203	42	ilat	ilat	NOUN
ijtc-532	203	43	,	,	PUNCT
ijtc-532	203	44	v.	v.	ADV
ijtc-532	203	45	,	,	PUNCT
ijtc-532	203	46	&	&	CCONJ
ijtc-532	203	47	sabijono	sabijono	PROPN
ijtc-532	203	48	,	,	PUNCT
ijtc-532	203	49	h.	h.	PROPN
ijtc-532	203	50	(	(	PUNCT
ijtc-532	203	51	2014	2014	NUM
ijtc-532	203	52	)	)	PUNCT
ijtc-532	203	53	.	.	PUNCT
ijtc-532	204	1	efektivitas	efektivitas	PROPN
ijtc-532	204	2	pelaksanaan	pelaksanaan	PROPN
ijtc-532	204	3	pemeriksaan	pemeriksaan	VERB
ijtc-532	204	4	pajak	pajak	ADV
ijtc-532	204	5	dalam	dalam	PROPN
ijtc-532	204	6	rangka	rangka	PROPN
ijtc-532	204	7	meningkatkan	meningkatkan	PROPN
ijtc-532	204	8	penerimaan	penerimaan	VERB
ijtc-532	204	9	pajak	pajak	ADV
ijtc-532	205	1	pertambahan	pertambahan	PROPN
ijtc-532	205	2	nilai	nilai	PROPN
ijtc-532	205	3	pada	pada	PROPN
ijtc-532	205	4	kpp	kpp	PROPN
ijtc-532	205	5	pratama	pratama	PROPN
ijtc-532	205	6	manado	manado	PROPN
ijtc-532	205	7	.	.	PUNCT
ijtc-532	206	1	jurnal	jurnal	PROPN
ijtc-532	206	2	emba	emba	PROPN
ijtc-532	206	3	:	:	PUNCT
ijtc-532	206	4	jurnal	jurnal	ADJ
ijtc-532	206	5	riset	riset	PROPN
ijtc-532	206	6	ekonomi	ekonomi	PROPN
ijtc-532	206	7	,	,	PUNCT
ijtc-532	206	8	manajemen	manajeman	NOUN
ijtc-532	206	9	,	,	PUNCT
ijtc-532	206	10	bisnis	bisnis	PROPN
ijtc-532	206	11	dan	dan	PROPN
ijtc-532	206	12	akuntansi	akuntansi	PROPN
ijtc-532	206	13	,	,	PUNCT
ijtc-532	206	14	2(2	2(2	NUM
ijtc-532	206	15	)	)	PUNCT
ijtc-532	206	16	,	,	PUNCT
ijtc-532	207	1	135–140	135–140	NUM
ijtc-532	207	2	.	.	PUNCT
ijtc-532	207	3	https://doi.org/https://doi.org/10.35794/emba.2.2.2014.4871	https://doi.org/https://doi.org/10.35794/emba.2.2.2014.4871	PROPN
ijtc-532	208	1	yin	yin	PROPN
ijtc-532	208	2	,	,	PUNCT
ijtc-532	208	3	r.	r.	PROPN
ijtc-532	208	4	k.	k.	PROPN
ijtc-532	208	5	(	(	PUNCT
ijtc-532	208	6	2012	2012	NUM
ijtc-532	208	7	)	)	PUNCT
ijtc-532	208	8	.	.	PUNCT
ijtc-532	209	1	case	case	NOUN
ijtc-532	209	2	study	study	NOUN
ijtc-532	209	3	research	research	NOUN
ijtc-532	209	4	.	.	PUNCT
ijtc-532	210	1	design	design	NOUN
ijtc-532	210	2	and	and	CCONJ
ijtc-532	210	3	methods	method	NOUN
ijtc-532	210	4	(	(	PUNCT
ijtc-532	210	5	4th	4th	ADJ
ijtc-532	210	6	ed	ed	NOUN
ijtc-532	210	7	.	.	PUNCT
ijtc-532	210	8	)	)	PUNCT
ijtc-532	210	9	.	.	PUNCT
ijtc-532	211	1	sage	sage	NOUN
ijtc-532	211	2	publications	publication	NOUN
ijtc-532	211	3	,	,	PUNCT
ijtc-532	211	4	inc	inc	PROPN
ijtc-532	211	5	.	.	PROPN
ijtc-532	211	6	https://www.jstor.org/stable/23279888	https://www.jstor.org/stable/23279888	PROPN
ijtc-532	211	7	zaimah	zaimah	PROPN
ijtc-532	211	8	,	,	PUNCT
ijtc-532	211	9	t.	t.	PROPN
ijtc-532	211	10	(	(	PUNCT
ijtc-532	211	11	2016	2016	NUM
ijtc-532	211	12	)	)	PUNCT
ijtc-532	211	13	.	.	PUNCT
ijtc-532	212	1	efektivitas	efektivitas	PROPN
ijtc-532	212	2	sistem	sistem	PROPN
ijtc-532	212	3	self	self	NOUN
ijtc-532	212	4	assessment	assessment	NOUN
ijtc-532	212	5	dalam	dalam	PROPN
ijtc-532	212	6	pajak	pajak	ADV
ijtc-532	212	7	penghasilan	penghasilan	PROPN
ijtc-532	212	8	di	di	PROPN
ijtc-532	212	9	kantor	kantor	PROPN
ijtc-532	212	10	pelayanan	pelayanan	PROPN
ijtc-532	212	11	pajak	pajak	PROPN
ijtc-532	212	12	pratama	pratama	NOUN
ijtc-532	212	13	batu	batu	PROPN
ijtc-532	212	14	.	.	PROPN
ijtc-532	212	15	jurnal	jurnal	PROPN
ijtc-532	212	16	jurisdictie	jurisdictie	PROPN
ijtc-532	212	17	,	,	PUNCT
ijtc-532	212	18	7(1	7(1	NUM
ijtc-532	212	19	)	)	PUNCT
ijtc-532	212	20	,	,	PUNCT
ijtc-532	212	21	44	44	NUM
ijtc-532	212	22	.	.	PUNCT
ijtc-532	213	1	https://doi.org/10.18860/j.v7i1.3678	https://doi.org/10.18860/j.v7i1.3678	VERB
ijtc-532	213	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN