id	sid	tid	token	lemma	pos
ijtc-533	1	1	the	the	DET
ijtc-533	1	2	illomata	illomata	PROPN
ijtc-533	1	3	international	international	PROPN
ijtc-533	1	4	journal	journal	PROPN
ijtc-533	1	5	of	of	ADP
ijtc-533	1	6	management	management	NOUN
ijtc-533	1	7	ilomata	ilomata	PROPN
ijtc-533	1	8	international	international	ADJ
ijtc-533	1	9	journal	journal	NOUN
ijtc-533	1	10	of	of	ADP
ijtc-533	1	11	tax	tax	PROPN
ijtc-533	1	12	&	&	CCONJ
ijtc-533	1	13	accounting	account	VERB
ijtc-533	1	14	p	p	PROPN
ijtc-533	1	15	-	-	PUNCT
ijtc-533	1	16	issn	issn	NOUN
ijtc-533	1	17	:	:	PUNCT
ijtc-533	1	18	2714	2714	NUM
ijtc-533	1	19	-	-	SYM
ijtc-533	1	20	9838	9838	NUM
ijtc-533	1	21	;	;	PUNCT
ijtc-533	1	22	e	e	X
ijtc-533	1	23	-	-	PUNCT
ijtc-533	1	24	issn	issn	NOUN
ijtc-533	1	25	:	:	PUNCT
ijtc-533	1	26	2714	2714	NUM
ijtc-533	1	27	-	-	SYM
ijtc-533	1	28	9846	9846	NUM
ijtc-533	1	29	volume	volume	NOUN
ijtc-533	1	30	3	3	NUM
ijtc-533	1	31	,	,	PUNCT
ijtc-533	1	32	issue	issue	NOUN
ijtc-533	1	33	3	3	NUM
ijtc-533	1	34	july	july	PROPN
ijtc-533	1	35	2022	2022	NUM
ijtc-533	1	36	page	page	NOUN
ijtc-533	1	37	no	no	NOUN
ijtc-533	1	38	.	.	NOUN
ijtc-533	2	1	328	328	NUM
ijtc-533	2	2	-	-	SYM
ijtc-533	2	3	338	338	NUM
ijtc-533	2	4	328|	328|	NUM
ijtc-533	2	5	ilomata	ilomata	PROPN
ijtc-533	2	6	international	international	ADJ
ijtc-533	2	7	journal	journal	NOUN
ijtc-533	2	8	of	of	ADP
ijtc-533	2	9	tax	tax	PROPN
ijtc-533	2	10	&	&	CCONJ
ijtc-533	2	11	accounting	account	VERB
ijtc-533	2	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-533	2	13	analysis	analysis	NOUN
ijtc-533	2	14	of	of	ADP
ijtc-533	2	15	implementation	implementation	NOUN
ijtc-533	2	16	of	of	ADP
ijtc-533	2	17	entertainment	entertainment	NOUN
ijtc-533	2	18	tax	tax	NOUN
ijtc-533	2	19	collection	collection	NOUN
ijtc-533	2	20	policy	policy	NOUN
ijtc-533	2	21	in	in	ADP
ijtc-533	2	22	the	the	DET
ijtc-533	2	23	order	order	NOUN
ijtc-533	2	24	to	to	PART
ijtc-533	2	25	increase	increase	VERB
ijtc-533	2	26	regional	regional	ADJ
ijtc-533	2	27	tax	tax	NOUN
ijtc-533	2	28	revenue	revenue	NOUN
ijtc-533	2	29	at	at	ADP
ijtc-533	2	30	the	the	DET
ijtc-533	2	31	dki	dki	PROPN
ijtc-533	2	32	jakarta	jakarta	PROPN
ijtc-533	2	33	regional	regional	PROPN
ijtc-533	2	34	revenue	revenue	PROPN
ijtc-533	2	35	agency	agency	NOUN
ijtc-533	2	36	rahadi	rahadi	NOUN
ijtc-533	2	37	pratomo	pratomo	VERB
ijtc-533	2	38	singgih1	singgih1	PROPN
ijtc-533	2	39	,	,	PUNCT
ijtc-533	2	40	siffa	siffa	PROPN
ijtc-533	2	41	fitri	fitri	PROPN
ijtc-533	2	42	anisa2	anisa2	PROPN
ijtc-533	2	43	,	,	PUNCT
ijtc-533	2	44	mira	mira	NOUN
ijtc-533	2	45	permatasari3	permatasari3	PUNCT
ijtc-533	3	1	123institut	123institut	NUM
ijtc-533	3	2	ilmu	ilmu	PROPN
ijtc-533	3	3	sosial	sosial	PROPN
ijtc-533	3	4	dan	dan	PROPN
ijtc-533	3	5	manajemen	manajemen	PROPN
ijtc-533	3	6	stiami	stiami	PROPN
ijtc-533	3	7	,	,	PUNCT
ijtc-533	3	8	indonesia	indonesia	PROPN
ijtc-533	3	9	correspondent	correspondent	NOUN
ijtc-533	3	10	:	:	PUNCT
ijtc-533	3	11	rahadipratomo@gmail.com1	rahadipratomo@gmail.com1	PROPN
ijtc-533	3	12	received	receive	VERB
ijtc-533	3	13	:	:	PUNCT
ijtc-533	3	14	june	june	PROPN
ijtc-533	3	15	5	5	NUM
ijtc-533	3	16	,	,	PUNCT
ijtc-533	3	17	2022	2022	NUM
ijtc-533	3	18	accepted	accept	VERB
ijtc-533	3	19	:	:	PUNCT
ijtc-533	3	20	july	july	PROPN
ijtc-533	3	21	15	15	NUM
ijtc-533	3	22	,	,	PUNCT
ijtc-533	3	23	2022	2022	NUM
ijtc-533	3	24	published	publish	VERB
ijtc-533	3	25	:	:	PUNCT
ijtc-533	3	26	july	july	PROPN
ijtc-533	3	27	31	31	NUM
ijtc-533	3	28	,	,	PUNCT
ijtc-533	3	29	2022	2022	NUM
ijtc-533	3	30	citation	citation	NOUN
ijtc-533	3	31	:	:	PUNCT
ijtc-533	3	32	singgih	singgih	NOUN
ijtc-533	3	33	,	,	PUNCT
ijtc-533	3	34	r	r	NOUN
ijtc-533	3	35	,	,	PUNCT
ijtc-533	3	36	p.	p.	NOUN
ijtc-533	3	37	anisa	anisa	PROPN
ijtc-533	3	38	,	,	PUNCT
ijtc-533	3	39	s	s	PROPN
ijtc-533	3	40	,	,	PUNCT
ijtc-533	3	41	f.	f.	PROPN
ijtc-533	3	42	,	,	PUNCT
ijtc-533	3	43	permatasari	permatasari	PROPN
ijtc-533	3	44	,	,	PUNCT
ijtc-533	3	45	m	m	PROPN
ijtc-533	3	46	(	(	PUNCT
ijtc-533	3	47	2022	2022	NUM
ijtc-533	3	48	)	)	PUNCT
ijtc-533	3	49	.	.	PUNCT
ijtc-533	4	1	analysis	analysis	NOUN
ijtc-533	4	2	of	of	ADP
ijtc-533	4	3	implementation	implementation	NOUN
ijtc-533	4	4	of	of	ADP
ijtc-533	4	5	entertainment	entertainment	NOUN
ijtc-533	4	6	tax	tax	NOUN
ijtc-533	4	7	collection	collection	NOUN
ijtc-533	4	8	policy	policy	NOUN
ijtc-533	4	9	in	in	ADP
ijtc-533	4	10	the	the	DET
ijtc-533	4	11	order	order	NOUN
ijtc-533	4	12	to	to	PART
ijtc-533	4	13	increase	increase	VERB
ijtc-533	4	14	regional	regional	ADJ
ijtc-533	4	15	tax	tax	NOUN
ijtc-533	4	16	revenue	revenue	NOUN
ijtc-533	4	17	at	at	ADP
ijtc-533	4	18	the	the	DET
ijtc-533	4	19	dki	dki	PROPN
ijtc-533	4	20	jakarta	jakarta	PROPN
ijtc-533	4	21	regional	regional	PROPN
ijtc-533	4	22	revenue	revenue	PROPN
ijtc-533	4	23	agency	agency	NOUN
ijtc-533	4	24	.	.	PUNCT
ijtc-533	5	1	ilomata	ilomata	PROPN
ijtc-533	5	2	international	international	ADJ
ijtc-533	5	3	journal	journal	NOUN
ijtc-533	5	4	of	of	ADP
ijtc-533	5	5	tax	tax	NOUN
ijtc-533	5	6	and	and	CCONJ
ijtc-533	5	7	accounting	accounting	NOUN
ijtc-533	5	8	,	,	PUNCT
ijtc-533	5	9	3(3	3(3	NUM
ijtc-533	5	10	)	)	PUNCT
ijtc-533	5	11	,	,	PUNCT
ijtc-533	5	12	328	328	NUM
ijtc-533	5	13	-	-	SYM
ijtc-533	5	14	338	338	NUM
ijtc-533	5	15	.	.	PUNCT
ijtc-533	6	1	https://doi.org/10.52728/ijtc.v3i3.533	https://doi.org/10.52728/ijtc.v3i3.533	PROPN
ijtc-533	6	2	abstract	abstract	NOUN
ijtc-533	6	3	:	:	PUNCT
ijtc-533	6	4	this	this	DET
ijtc-533	6	5	study	study	NOUN
ijtc-533	6	6	analyzed	analyze	VERB
ijtc-533	6	7	the	the	DET
ijtc-533	6	8	implementation	implementation	NOUN
ijtc-533	6	9	of	of	ADP
ijtc-533	6	10	entertainment	entertainment	NOUN
ijtc-533	6	11	tax	tax	NOUN
ijtc-533	6	12	collection	collection	NOUN
ijtc-533	6	13	policies	policy	NOUN
ijtc-533	6	14	to	to	PART
ijtc-533	6	15	increase	increase	VERB
ijtc-533	6	16	local	local	ADJ
ijtc-533	6	17	tax	tax	NOUN
ijtc-533	6	18	revenue	revenue	NOUN
ijtc-533	6	19	at	at	ADP
ijtc-533	6	20	the	the	DET
ijtc-533	6	21	regional	regional	ADJ
ijtc-533	6	22	revenue	revenue	NOUN
ijtc-533	6	23	agency	agency	NOUN
ijtc-533	6	24	of	of	ADP
ijtc-533	6	25	dki	dki	PROPN
ijtc-533	6	26	jakarta	jakarta	PROPN
ijtc-533	6	27	.	.	PUNCT
ijtc-533	7	1	this	this	DET
ijtc-533	7	2	study	study	NOUN
ijtc-533	7	3	uses	use	VERB
ijtc-533	7	4	a	a	DET
ijtc-533	7	5	qualitative	qualitative	ADJ
ijtc-533	7	6	descriptive	descriptive	ADJ
ijtc-533	7	7	method	method	NOUN
ijtc-533	7	8	with	with	ADP
ijtc-533	7	9	the	the	DET
ijtc-533	7	10	object	object	NOUN
ijtc-533	7	11	of	of	ADP
ijtc-533	7	12	research	research	NOUN
ijtc-533	7	13	based	base	VERB
ijtc-533	7	14	on	on	ADP
ijtc-533	7	15	primary	primary	ADJ
ijtc-533	7	16	data	datum	NOUN
ijtc-533	7	17	(	(	PUNCT
ijtc-533	7	18	interviews	interview	NOUN
ijtc-533	7	19	)	)	PUNCT
ijtc-533	7	20	and	and	CCONJ
ijtc-533	7	21	secondary	secondary	ADJ
ijtc-533	7	22	data	datum	NOUN
ijtc-533	7	23	(	(	PUNCT
ijtc-533	7	24	field	field	NOUN
ijtc-533	7	25	research	research	NOUN
ijtc-533	7	26	)	)	PUNCT
ijtc-533	7	27	.	.	PUNCT
ijtc-533	8	1	this	this	DET
ijtc-533	8	2	study	study	NOUN
ijtc-533	8	3	uses	use	VERB
ijtc-533	8	4	the	the	DET
ijtc-533	8	5	concept	concept	NOUN
ijtc-533	8	6	of	of	ADP
ijtc-533	8	7	edward	edward	PROPN
ijtc-533	8	8	iii	iii	PROPN
ijtc-533	8	9	's	's	PART
ijtc-533	8	10	theory	theory	NOUN
ijtc-533	8	11	,	,	PUNCT
ijtc-533	8	12	namely	namely	ADV
ijtc-533	8	13	communication	communication	NOUN
ijtc-533	8	14	,	,	PUNCT
ijtc-533	8	15	resources	resource	NOUN
ijtc-533	8	16	,	,	PUNCT
ijtc-533	8	17	disposition	disposition	NOUN
ijtc-533	8	18	,	,	PUNCT
ijtc-533	8	19	and	and	CCONJ
ijtc-533	8	20	bureaucratic	bureaucratic	ADJ
ijtc-533	8	21	structure	structure	NOUN
ijtc-533	8	22	.	.	PUNCT
ijtc-533	9	1	the	the	DET
ijtc-533	9	2	results	result	NOUN
ijtc-533	9	3	of	of	ADP
ijtc-533	9	4	this	this	DET
ijtc-533	9	5	study	study	NOUN
ijtc-533	9	6	indicate	indicate	VERB
ijtc-533	9	7	that	that	SCONJ
ijtc-533	9	8	the	the	DET
ijtc-533	9	9	entertainment	entertainment	NOUN
ijtc-533	9	10	tax	tax	NOUN
ijtc-533	9	11	policy	policy	NOUN
ijtc-533	9	12	is	be	AUX
ijtc-533	9	13	not	not	PART
ijtc-533	9	14	optimal	optimal	ADJ
ijtc-533	9	15	because	because	SCONJ
ijtc-533	9	16	there	there	PRON
ijtc-533	9	17	are	be	VERB
ijtc-533	9	18	still	still	ADV
ijtc-533	9	19	constraints	constraint	NOUN
ijtc-533	9	20	in	in	ADP
ijtc-533	9	21	the	the	DET
ijtc-533	9	22	communication	communication	NOUN
ijtc-533	9	23	aspect	aspect	NOUN
ijtc-533	9	24	,	,	PUNCT
ijtc-533	9	25	namely	namely	ADV
ijtc-533	9	26	the	the	DET
ijtc-533	9	27	lack	lack	NOUN
ijtc-533	9	28	of	of	ADP
ijtc-533	9	29	direct	direct	ADJ
ijtc-533	9	30	socialization	socialization	NOUN
ijtc-533	9	31	with	with	ADP
ijtc-533	9	32	entertainment	entertainment	NOUN
ijtc-533	9	33	taxpayers	taxpayer	NOUN
ijtc-533	9	34	,	,	PUNCT
ijtc-533	9	35	which	which	PRON
ijtc-533	9	36	causes	cause	VERB
ijtc-533	9	37	a	a	DET
ijtc-533	9	38	lack	lack	NOUN
ijtc-533	9	39	of	of	ADP
ijtc-533	9	40	understanding	understanding	NOUN
ijtc-533	9	41	of	of	ADP
ijtc-533	9	42	taxpayers	taxpayer	NOUN
ijtc-533	9	43	about	about	ADP
ijtc-533	9	44	local	local	ADJ
ijtc-533	9	45	taxes	taxis	NOUN
ijtc-533	9	46	from	from	ADP
ijtc-533	9	47	the	the	DET
ijtc-533	9	48	information	information	NOUN
ijtc-533	9	49	aspect	aspect	NOUN
ijtc-533	9	50	there	there	PRON
ijtc-533	9	51	are	be	VERB
ijtc-533	9	52	still	still	ADV
ijtc-533	9	53	problems	problem	NOUN
ijtc-533	9	54	with	with	ADP
ijtc-533	9	55	entertainment	entertainment	NOUN
ijtc-533	9	56	providers	provider	NOUN
ijtc-533	9	57	who	who	PRON
ijtc-533	9	58	have	have	AUX
ijtc-533	9	59	not	not	PART
ijtc-533	9	60	been	be	AUX
ijtc-533	9	61	registered	register	VERB
ijtc-533	9	62	and	and	CCONJ
ijtc-533	9	63	registered	register	VERB
ijtc-533	9	64	businesses	business	NOUN
ijtc-533	9	65	.	.	PUNCT
ijtc-533	10	1	entertainment	entertainment	NOUN
ijtc-533	10	2	as	as	ADP
ijtc-533	10	3	a	a	DET
ijtc-533	10	4	tax	tax	NOUN
ijtc-533	10	5	object	object	NOUN
ijtc-533	10	6	,	,	PUNCT
ijtc-533	10	7	as	as	ADV
ijtc-533	10	8	well	well	ADV
ijtc-533	10	9	as	as	ADP
ijtc-533	10	10	the	the	DET
ijtc-533	10	11	lack	lack	NOUN
ijtc-533	10	12	of	of	ADP
ijtc-533	10	13	human	human	ADJ
ijtc-533	10	14	resources	resource	NOUN
ijtc-533	10	15	in	in	ADP
ijtc-533	10	16	implementing	implement	VERB
ijtc-533	10	17	policies	policy	NOUN
ijtc-533	10	18	,	,	PUNCT
ijtc-533	10	19	can	can	AUX
ijtc-533	10	20	affect	affect	VERB
ijtc-533	10	21	entertainment	entertainment	NOUN
ijtc-533	10	22	tax	tax	NOUN
ijtc-533	10	23	revenues	revenue	NOUN
ijtc-533	10	24	.	.	PUNCT
ijtc-533	11	1	keywords	keyword	VERB
ijtc-533	11	2	analysis	analysis	NOUN
ijtc-533	11	3	,	,	PUNCT
ijtc-533	11	4	policy	policy	NOUN
ijtc-533	11	5	implementation	implementation	NOUN
ijtc-533	11	6	,	,	PUNCT
ijtc-533	11	7	entertainment	entertainment	NOUN
ijtc-533	11	8	tax	tax	NOUN
ijtc-533	11	9	,	,	PUNCT
ijtc-533	11	10	tax	tax	NOUN
ijtc-533	11	11	revenue	revenue	NOUN
ijtc-533	11	12	of	of	ADP
ijtc-533	11	13	dki	dki	PROPN
ijtc-533	11	14	jakarta	jakarta	PROPN
ijtc-533	11	15	.	.	PUNCT
ijtc-533	12	1	this	this	PRON
ijtc-533	12	2	is	be	AUX
ijtc-533	12	3	an	an	DET
ijtc-533	12	4	open	open	ADJ
ijtc-533	12	5	access	access	NOUN
ijtc-533	12	6	article	article	NOUN
ijtc-533	12	7	under	under	ADP
ijtc-533	12	8	the	the	DET
ijtc-533	12	9	cc	cc	NOUN
ijtc-533	12	10	-	-	PUNCT
ijtc-533	12	11	by	by	ADP
ijtc-533	12	12	4.0	4.0	NUM
ijtc-533	12	13	license	license	NOUN
ijtc-533	12	14	.	.	PUNCT
ijtc-533	13	1	introduction	introduction	NOUN
ijtc-533	13	2	as	as	ADP
ijtc-533	13	3	one	one	NUM
ijtc-533	13	4	of	of	ADP
ijtc-533	13	5	the	the	DET
ijtc-533	13	6	efforts	effort	NOUN
ijtc-533	13	7	,	,	PUNCT
ijtc-533	13	8	taxes	taxis	NOUN
ijtc-533	13	9	are	be	AUX
ijtc-533	13	10	used	use	VERB
ijtc-533	13	11	by	by	ADP
ijtc-533	13	12	the	the	DET
ijtc-533	13	13	government	government	NOUN
ijtc-533	13	14	to	to	PART
ijtc-533	13	15	realize	realize	VERB
ijtc-533	13	16	a	a	DET
ijtc-533	13	17	nation	nation	NOUN
ijtc-533	13	18	's	's	PART
ijtc-533	13	19	or	or	CCONJ
ijtc-533	13	20	state	state	NOUN
ijtc-533	13	21	's	's	PART
ijtc-533	13	22	independence	independence	NOUN
ijtc-533	13	23	as	as	ADP
ijtc-533	13	24	a	a	DET
ijtc-533	13	25	development	development	NOUN
ijtc-533	13	26	financing	financing	NOUN
ijtc-533	13	27	that	that	PRON
ijtc-533	13	28	is	be	AUX
ijtc-533	13	29	useful	useful	ADJ
ijtc-533	13	30	for	for	ADP
ijtc-533	13	31	the	the	DET
ijtc-533	13	32	interests	interest	NOUN
ijtc-533	13	33	of	of	ADP
ijtc-533	13	34	the	the	DET
ijtc-533	13	35	community	community	NOUN
ijtc-533	13	36	and	and	CCONJ
ijtc-533	13	37	common	common	ADJ
ijtc-533	13	38	interests	interest	NOUN
ijtc-533	13	39	(	(	PUNCT
ijtc-533	13	40	egbunike	egbunike	INTJ
ijtc-533	13	41	et	et	PROPN
ijtc-533	13	42	al	al	PROPN
ijtc-533	13	43	.	.	PROPN
ijtc-533	13	44	,	,	PUNCT
ijtc-533	13	45	2018	2018	NUM
ijtc-533	13	46	;	;	PUNCT
ijtc-533	13	47	herawati	herawati	PROPN
ijtc-533	13	48	et	et	PROPN
ijtc-533	13	49	al	al	PROPN
ijtc-533	13	50	.	.	PROPN
ijtc-533	13	51	,	,	PUNCT
ijtc-533	13	52	2018	2018	NUM
ijtc-533	13	53	;	;	PUNCT
ijtc-533	13	54	lahiri	lahiri	PROPN
ijtc-533	13	55	&	&	CCONJ
ijtc-533	13	56	yang	yang	PROPN
ijtc-533	13	57	,	,	PUNCT
ijtc-533	13	58	2021	2021	NUM
ijtc-533	13	59	;	;	PUNCT
ijtc-533	13	60	suárez	suárez	NOUN
ijtc-533	13	61	serrato	serrato	PROPN
ijtc-533	13	62	&	&	CCONJ
ijtc-533	13	63	zidar	zidar	PROPN
ijtc-533	13	64	,	,	PUNCT
ijtc-533	13	65	2018	2018	NUM
ijtc-533	13	66	)	)	PUNCT
ijtc-533	13	67	.	.	PUNCT
ijtc-533	14	1	indonesia	indonesia	PROPN
ijtc-533	14	2	has	have	VERB
ijtc-533	14	3	income	income	NOUN
ijtc-533	14	4	from	from	ADP
ijtc-533	14	5	various	various	ADJ
ijtc-533	14	6	sources	source	NOUN
ijtc-533	14	7	,	,	PUNCT
ijtc-533	14	8	which	which	PRON
ijtc-533	14	9	comes	come	VERB
ijtc-533	14	10	from	from	ADP
ijtc-533	14	11	tax	tax	NOUN
ijtc-533	14	12	collection	collection	NOUN
ijtc-533	14	13	.	.	PUNCT
ijtc-533	15	1	indonesia	indonesia	PROPN
ijtc-533	15	2	is	be	AUX
ijtc-533	15	3	also	also	ADV
ijtc-533	15	4	a	a	DET
ijtc-533	15	5	developing	develop	VERB
ijtc-533	15	6	country	country	NOUN
ijtc-533	15	7	.	.	PUNCT
ijtc-533	16	1	tax	tax	NOUN
ijtc-533	16	2	collection	collection	NOUN
ijtc-533	16	3	is	be	AUX
ijtc-533	16	4	the	the	DET
ijtc-533	16	5	largest	large	ADJ
ijtc-533	16	6	source	source	NOUN
ijtc-533	16	7	of	of	ADP
ijtc-533	16	8	state	state	NOUN
ijtc-533	16	9	and	and	CCONJ
ijtc-533	16	10	local	local	ADJ
ijtc-533	16	11	taxes	taxis	NOUN
ijtc-533	16	12	(	(	PUNCT
ijtc-533	16	13	handoko	handoko	NOUN
ijtc-533	16	14	et	et	PROPN
ijtc-533	16	15	al	al	PROPN
ijtc-533	16	16	.	.	PROPN
ijtc-533	16	17	,	,	PUNCT
ijtc-533	16	18	2014	2014	NUM
ijtc-533	16	19	;	;	PUNCT
ijtc-533	16	20	latofah	latofah	NOUN
ijtc-533	16	21	&	&	CCONJ
ijtc-533	16	22	harjo	harjo	PROPN
ijtc-533	16	23	,	,	PUNCT
ijtc-533	16	24	2020	2020	NUM
ijtc-533	16	25	;	;	PUNCT
ijtc-533	16	26	priyatin	priyatin	NOUN
ijtc-533	16	27	&	&	CCONJ
ijtc-533	16	28	rahmi	rahmi	NOUN
ijtc-533	16	29	,	,	PUNCT
ijtc-533	16	30	2022	2022	NUM
ijtc-533	16	31	)	)	PUNCT
ijtc-533	16	32	.	.	PUNCT
ijtc-533	17	1	not	not	PART
ijtc-533	17	2	infrequently	infrequently	ADV
ijtc-533	17	3	,	,	PUNCT
ijtc-533	17	4	the	the	DET
ijtc-533	17	5	problem	problem	NOUN
ijtc-533	17	6	of	of	ADP
ijtc-533	17	7	the	the	DET
ijtc-533	17	8	lack	lack	NOUN
ijtc-533	17	9	of	of	ADP
ijtc-533	17	10	knowledge	knowledge	NOUN
ijtc-533	17	11	of	of	ADP
ijtc-533	17	12	taxpayers	taxpayer	NOUN
ijtc-533	17	13	on	on	ADP
ijtc-533	17	14	tax	tax	NOUN
ijtc-533	17	15	collection	collection	NOUN
ijtc-533	17	16	and	and	CCONJ
ijtc-533	17	17	the	the	DET
ijtc-533	17	18	lack	lack	NOUN
ijtc-533	17	19	of	of	ADP
ijtc-533	17	20	awareness	awareness	NOUN
ijtc-533	17	21	of	of	ADP
ijtc-533	17	22	taxpayers	taxpayer	NOUN
ijtc-533	17	23	is	be	AUX
ijtc-533	17	24	an	an	DET
ijtc-533	17	25	obstacle	obstacle	NOUN
ijtc-533	17	26	even	even	ADV
ijtc-533	17	27	though	though	SCONJ
ijtc-533	17	28	tax	tax	NOUN
ijtc-533	17	29	collection	collection	NOUN
ijtc-533	17	30	is	be	AUX
ijtc-533	17	31	the	the	DET
ijtc-533	17	32	largest	large	ADJ
ijtc-533	17	33	source	source	NOUN
ijtc-533	17	34	of	of	ADP
ijtc-533	17	35	state	state	NOUN
ijtc-533	17	36	treasury	treasury	PROPN
ijtc-533	17	37	income	income	NOUN
ijtc-533	17	38	(	(	PUNCT
ijtc-533	17	39	adi	adi	PROPN
ijtc-533	17	40	,	,	PUNCT
ijtc-533	17	41	2020	2020	NUM
ijtc-533	17	42	;	;	PUNCT
ijtc-533	17	43	asshidiqi	asshidiqi	NOUN
ijtc-533	17	44	&	&	CCONJ
ijtc-533	17	45	irawan	irawan	PROPN
ijtc-533	17	46	,	,	PUNCT
ijtc-533	17	47	2021	2021	NUM
ijtc-533	17	48	;	;	PUNCT
ijtc-533	17	49	rahmadhani	rahmadhani	PROPN
ijtc-533	17	50	et	et	PROPN
ijtc-533	17	51	al	al	PROPN
ijtc-533	17	52	.	.	PROPN
ijtc-533	17	53	,	,	PUNCT
ijtc-533	17	54	2020	2020	NUM
ijtc-533	17	55	)	)	PUNCT
ijtc-533	17	56	.	.	PUNCT
ijtc-533	18	1	although	although	SCONJ
ijtc-533	18	2	tax	tax	NOUN
ijtc-533	18	3	collection	collection	NOUN
ijtc-533	18	4	is	be	AUX
ijtc-533	18	5	the	the	DET
ijtc-533	18	6	largest	large	ADJ
ijtc-533	18	7	source	source	NOUN
ijtc-533	18	8	of	of	ADP
ijtc-533	18	9	state	state	NOUN
ijtc-533	18	10	treasury	treasury	PROPN
ijtc-533	18	11	income	income	NOUN
ijtc-533	18	12	,	,	PUNCT
ijtc-533	18	13	it	it	PRON
ijtc-533	18	14	makes	make	VERB
ijtc-533	18	15	taxpayers	taxpayer	NOUN
ijtc-533	18	16	unwise	unwise	ADJ
ijtc-533	18	17	by	by	ADP
ijtc-533	18	18	not	not	PART
ijtc-533	18	19	paying	pay	VERB
ijtc-533	18	20	taxes	taxis	NOUN
ijtc-533	18	21	to	to	ADP
ijtc-533	18	22	the	the	DET
ijtc-533	18	23	state	state	NOUN
ijtc-533	18	24	(	(	PUNCT
ijtc-533	18	25	kasper	kasper	X
ijtc-533	18	26	et	et	PROPN
ijtc-533	18	27	al	al	PROPN
ijtc-533	18	28	.	.	PROPN
ijtc-533	18	29	,	,	PUNCT
ijtc-533	18	30	2015	2015	NUM
ijtc-533	18	31	;	;	PUNCT
ijtc-533	18	32	perdana	perdana	PROPN
ijtc-533	18	33	&	&	CCONJ
ijtc-533	18	34	dwirandra	dwirandra	PROPN
ijtc-533	18	35	,	,	PUNCT
ijtc-533	18	36	2020	2020	NUM
ijtc-533	18	37	;	;	PUNCT
ijtc-533	18	38	reck	reck	NOUN
ijtc-533	18	39	et	et	PROPN
ijtc-533	18	40	al	al	PROPN
ijtc-533	18	41	.	.	PROPN
ijtc-533	18	42	,	,	PUNCT
ijtc-533	18	43	2022	2022	NUM
ijtc-533	18	44	)	)	PUNCT
ijtc-533	18	45	.	.	PUNCT
ijtc-533	19	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-533	19	2	mailto:rahadipratomo@gmail.com	mailto:rahadipratomo@gmail.com	PROPN
ijtc-533	19	3	https://doi.org/10.52728/ijtc.v3i3.533	https://doi.org/10.52728/ijtc.v3i3.533	PROPN
ijtc-533	19	4	analysis	analysis	NOUN
ijtc-533	19	5	of	of	ADP
ijtc-533	19	6	implementation	implementation	NOUN
ijtc-533	19	7	of	of	ADP
ijtc-533	19	8	entertainment	entertainment	NOUN
ijtc-533	19	9	tax	tax	NOUN
ijtc-533	19	10	collection	collection	NOUN
ijtc-533	19	11	policy	policy	NOUN
ijtc-533	19	12	in	in	ADP
ijtc-533	19	13	the	the	DET
ijtc-533	19	14	order	order	NOUN
ijtc-533	19	15	to	to	PART
ijtc-533	19	16	increase	increase	VERB
ijtc-533	19	17	regional	regional	ADJ
ijtc-533	19	18	tax	tax	NOUN
ijtc-533	19	19	revenue	revenue	NOUN
ijtc-533	19	20	at	at	ADP
ijtc-533	19	21	the	the	DET
ijtc-533	19	22	dki	dki	PROPN
ijtc-533	19	23	jakarta	jakarta	PROPN
ijtc-533	19	24	regional	regional	PROPN
ijtc-533	19	25	revenue	revenue	PROPN
ijtc-533	19	26	agency	agency	PROPN
ijtc-533	19	27	singgih	singgih	PROPN
ijtc-533	19	28	,	,	PUNCT
ijtc-533	19	29	anisah	anisah	NOUN
ijtc-533	19	30	and	and	CCONJ
ijtc-533	19	31	permatasari	permatasari	ADJ
ijtc-533	19	32	329	329	NUM
ijtc-533	19	33	|	|	ADV
ijtc-533	19	34	ilomata	ilomata	PROPN
ijtc-533	19	35	international	international	ADJ
ijtc-533	19	36	journal	journal	NOUN
ijtc-533	19	37	of	of	ADP
ijtc-533	19	38	tax	tax	PROPN
ijtc-533	19	39	&	&	CCONJ
ijtc-533	19	40	accounting	account	VERB
ijtc-533	19	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-533	19	42	the	the	DET
ijtc-533	19	43	source	source	NOUN
ijtc-533	19	44	of	of	ADP
ijtc-533	19	45	tax	tax	NOUN
ijtc-533	19	46	collection	collection	NOUN
ijtc-533	19	47	income	income	NOUN
ijtc-533	19	48	from	from	ADP
ijtc-533	19	49	various	various	ADJ
ijtc-533	19	50	sources	source	NOUN
ijtc-533	19	51	comes	come	VERB
ijtc-533	19	52	from	from	ADP
ijtc-533	19	53	local	local	ADJ
ijtc-533	19	54	taxes	taxis	NOUN
ijtc-533	19	55	(	(	PUNCT
ijtc-533	19	56	darwin	darwin	PROPN
ijtc-533	19	57	,	,	PUNCT
ijtc-533	19	58	2010	2010	NUM
ijtc-533	19	59	;	;	PUNCT
ijtc-533	19	60	holm	holm	NOUN
ijtc-533	19	61	-	-	PUNCT
ijtc-533	19	62	hadulla	hadulla	NOUN
ijtc-533	19	63	,	,	PUNCT
ijtc-533	19	64	2020	2020	NUM
ijtc-533	19	65	;	;	PUNCT
ijtc-533	19	66	zhai	zhai	PROPN
ijtc-533	19	67	et	et	PROPN
ijtc-533	19	68	al	al	PROPN
ijtc-533	19	69	.	.	PROPN
ijtc-533	19	70	,	,	PUNCT
ijtc-533	19	71	2021	2021	NUM
ijtc-533	19	72	)	)	PUNCT
ijtc-533	19	73	.	.	PUNCT
ijtc-533	20	1	regional	regional	ADJ
ijtc-533	20	2	tax	tax	NOUN
ijtc-533	20	3	is	be	AUX
ijtc-533	20	4	a	a	DET
ijtc-533	20	5	mandatory	mandatory	ADJ
ijtc-533	20	6	contribution	contribution	NOUN
ijtc-533	20	7	to	to	ADP
ijtc-533	20	8	the	the	DET
ijtc-533	20	9	region	region	NOUN
ijtc-533	20	10	that	that	PRON
ijtc-533	20	11	is	be	AUX
ijtc-533	20	12	owned	own	VERB
ijtc-533	20	13	by	by	ADP
ijtc-533	20	14	a	a	DET
ijtc-533	20	15	person	person	NOUN
ijtc-533	20	16	or	or	CCONJ
ijtc-533	20	17	entity	entity	NOUN
ijtc-533	20	18	that	that	PRON
ijtc-533	20	19	is	be	AUX
ijtc-533	20	20	coercive	coercive	ADJ
ijtc-533	20	21	based	base	VERB
ijtc-533	20	22	on	on	ADP
ijtc-533	20	23	the	the	DET
ijtc-533	20	24	applicable	applicable	ADJ
ijtc-533	20	25	laws	law	NOUN
ijtc-533	20	26	and	and	CCONJ
ijtc-533	20	27	regulations	regulation	NOUN
ijtc-533	20	28	and	and	CCONJ
ijtc-533	20	29	is	be	AUX
ijtc-533	20	30	used	use	VERB
ijtc-533	20	31	to	to	PART
ijtc-533	20	32	finance	finance	VERB
ijtc-533	20	33	the	the	DET
ijtc-533	20	34	administration	administration	NOUN
ijtc-533	20	35	of	of	ADP
ijtc-533	20	36	regional	regional	ADJ
ijtc-533	20	37	government	government	NOUN
ijtc-533	20	38	and	and	CCONJ
ijtc-533	20	39	regional	regional	ADJ
ijtc-533	20	40	development	development	NOUN
ijtc-533	20	41	for	for	ADP
ijtc-533	20	42	the	the	DET
ijtc-533	20	43	prosperity	prosperity	NOUN
ijtc-533	20	44	of	of	ADP
ijtc-533	20	45	the	the	DET
ijtc-533	20	46	people	people	NOUN
ijtc-533	20	47	(	(	PUNCT
ijtc-533	20	48	mardiasmo	mardiasmo	NOUN
ijtc-533	20	49	,	,	PUNCT
ijtc-533	20	50	2006	2006	NUM
ijtc-533	20	51	,	,	PUNCT
ijtc-533	20	52	2016	2016	NUM
ijtc-533	20	53	,	,	PUNCT
ijtc-533	20	54	2018	2018	NUM
ijtc-533	20	55	)	)	PUNCT
ijtc-533	20	56	.	.	PUNCT
ijtc-533	21	1	based	base	VERB
ijtc-533	21	2	on	on	ADP
ijtc-533	21	3	law	law	NOUN
ijtc-533	21	4	number	number	NOUN
ijtc-533	21	5	28	28	NUM
ijtc-533	21	6	of	of	ADP
ijtc-533	21	7	2009	2009	NUM
ijtc-533	21	8	,	,	PUNCT
ijtc-533	21	9	local	local	ADJ
ijtc-533	21	10	governments	government	NOUN
ijtc-533	21	11	set	set	VERB
ijtc-533	21	12	local	local	ADJ
ijtc-533	21	13	taxes	taxis	NOUN
ijtc-533	21	14	and	and	CCONJ
ijtc-533	21	15	regional	regional	ADJ
ijtc-533	21	16	retributions	retribution	NOUN
ijtc-533	21	17	.	.	PUNCT
ijtc-533	22	1	for	for	ADP
ijtc-533	22	2	this	this	PRON
ijtc-533	22	3	,	,	PUNCT
ijtc-533	22	4	the	the	DET
ijtc-533	22	5	government	government	NOUN
ijtc-533	22	6	manages	manage	VERB
ijtc-533	22	7	the	the	DET
ijtc-533	22	8	types	type	NOUN
ijtc-533	22	9	of	of	ADP
ijtc-533	22	10	local	local	ADJ
ijtc-533	22	11	taxes	taxis	NOUN
ijtc-533	22	12	,	,	PUNCT
ijtc-533	22	13	such	such	ADJ
ijtc-533	22	14	as	as	ADP
ijtc-533	22	15	provincial	provincial	ADJ
ijtc-533	22	16	and	and	CCONJ
ijtc-533	22	17	district	district	NOUN
ijtc-533	22	18	/	/	SYM
ijtc-533	22	19	city	city	NOUN
ijtc-533	22	20	taxes	taxis	NOUN
ijtc-533	22	21	.	.	PUNCT
ijtc-533	23	1	the	the	DET
ijtc-533	23	2	government	government	NOUN
ijtc-533	23	3	acts	act	VERB
ijtc-533	23	4	decisively	decisively	ADV
ijtc-533	23	5	to	to	PART
ijtc-533	23	6	classify	classify	VERB
ijtc-533	23	7	the	the	DET
ijtc-533	23	8	authority	authority	NOUN
ijtc-533	23	9	to	to	PART
ijtc-533	23	10	collect	collect	VERB
ijtc-533	23	11	taxes	taxis	NOUN
ijtc-533	23	12	,	,	PUNCT
ijtc-533	23	13	namely	namely	ADV
ijtc-533	23	14	regional	regional	ADJ
ijtc-533	23	15	taxes	taxis	NOUN
ijtc-533	23	16	.	.	PUNCT
ijtc-533	24	1	for	for	ADP
ijtc-533	24	2	the	the	DET
ijtc-533	24	3	regions	region	NOUN
ijtc-533	24	4	,	,	PUNCT
ijtc-533	24	5	taxes	taxis	NOUN
ijtc-533	24	6	play	play	VERB
ijtc-533	24	7	an	an	DET
ijtc-533	24	8	active	active	ADJ
ijtc-533	24	9	role	role	NOUN
ijtc-533	24	10	in	in	ADP
ijtc-533	24	11	financing	finance	VERB
ijtc-533	24	12	the	the	DET
ijtc-533	24	13	running	running	NOUN
ijtc-533	24	14	of	of	ADP
ijtc-533	24	15	government	government	NOUN
ijtc-533	24	16	and	and	CCONJ
ijtc-533	24	17	regional	regional	ADJ
ijtc-533	24	18	development	development	NOUN
ijtc-533	24	19	as	as	ADP
ijtc-533	24	20	tangible	tangible	ADJ
ijtc-533	24	21	evidence	evidence	NOUN
ijtc-533	24	22	.	.	PUNCT
ijtc-533	25	1	to	to	PART
ijtc-533	25	2	increase	increase	VERB
ijtc-533	25	3	sources	source	NOUN
ijtc-533	25	4	of	of	ADP
ijtc-533	25	5	income	income	NOUN
ijtc-533	25	6	,	,	PUNCT
ijtc-533	25	7	people	people	NOUN
ijtc-533	25	8	must	must	AUX
ijtc-533	25	9	also	also	ADV
ijtc-533	25	10	be	be	AUX
ijtc-533	25	11	able	able	ADJ
ijtc-533	25	12	to	to	PART
ijtc-533	25	13	understand	understand	VERB
ijtc-533	25	14	the	the	DET
ijtc-533	25	15	collection	collection	NOUN
ijtc-533	25	16	needed	need	VERB
ijtc-533	25	17	by	by	ADP
ijtc-533	25	18	the	the	DET
ijtc-533	25	19	region	region	NOUN
ijtc-533	25	20	,	,	PUNCT
ijtc-533	25	21	namely	namely	ADV
ijtc-533	25	22	to	to	PART
ijtc-533	25	23	improve	improve	VERB
ijtc-533	25	24	welfare	welfare	NOUN
ijtc-533	25	25	in	in	ADP
ijtc-533	25	26	the	the	DET
ijtc-533	25	27	city	city	NOUN
ijtc-533	25	28	of	of	ADP
ijtc-533	25	29	dki	dki	PROPN
ijtc-533	25	30	jakarta	jakarta	PROPN
ijtc-533	25	31	(	(	PUNCT
ijtc-533	25	32	dewanti	dewanti	PROPN
ijtc-533	25	33	,	,	PUNCT
ijtc-533	25	34	2021	2021	NUM
ijtc-533	25	35	;	;	PUNCT
ijtc-533	25	36	lovianna	lovianna	NOUN
ijtc-533	25	37	&	&	CCONJ
ijtc-533	25	38	rahmi	rahmi	PROPN
ijtc-533	25	39	,	,	PUNCT
ijtc-533	25	40	2022	2022	NUM
ijtc-533	25	41	;	;	PUNCT
ijtc-533	25	42	prawitra	prawitra	PROPN
ijtc-533	25	43	&	&	CCONJ
ijtc-533	25	44	lutfi	lutfi	PROPN
ijtc-533	25	45	,	,	PUNCT
ijtc-533	25	46	2021	2021	NUM
ijtc-533	25	47	)	)	PUNCT
ijtc-533	25	48	.	.	PUNCT
ijtc-533	26	1	one	one	NUM
ijtc-533	26	2	of	of	ADP
ijtc-533	26	3	the	the	DET
ijtc-533	26	4	taxes	taxis	NOUN
ijtc-533	26	5	managed	manage	VERB
ijtc-533	26	6	by	by	ADP
ijtc-533	26	7	local	local	ADJ
ijtc-533	26	8	governments	government	NOUN
ijtc-533	26	9	is	be	AUX
ijtc-533	26	10	the	the	DET
ijtc-533	26	11	entertainment	entertainment	NOUN
ijtc-533	26	12	tax	tax	NOUN
ijtc-533	26	13	;	;	PUNCT
ijtc-533	26	14	the	the	DET
ijtc-533	26	15	entertainment	entertainment	NOUN
ijtc-533	26	16	tax	tax	NOUN
ijtc-533	26	17	is	be	AUX
ijtc-533	26	18	a	a	DET
ijtc-533	26	19	potential	potential	ADJ
ijtc-533	26	20	source	source	NOUN
ijtc-533	26	21	of	of	ADP
ijtc-533	26	22	income	income	NOUN
ijtc-533	26	23	in	in	ADP
ijtc-533	26	24	our	our	PRON
ijtc-533	26	25	country	country	NOUN
ijtc-533	26	26	.	.	PUNCT
ijtc-533	27	1	one	one	NUM
ijtc-533	27	2	of	of	ADP
ijtc-533	27	3	which	which	PRON
ijtc-533	27	4	is	be	AUX
ijtc-533	27	5	the	the	DET
ijtc-533	27	6	entertainment	entertainment	NOUN
ijtc-533	27	7	tax	tax	NOUN
ijtc-533	27	8	.	.	PUNCT
ijtc-533	28	1	the	the	DET
ijtc-533	28	2	entertainment	entertainment	NOUN
ijtc-533	28	3	tax	tax	NOUN
ijtc-533	28	4	contributes	contribute	VERB
ijtc-533	28	5	to	to	ADP
ijtc-533	28	6	local	local	ADJ
ijtc-533	28	7	revenue	revenue	NOUN
ijtc-533	28	8	(	(	PUNCT
ijtc-533	28	9	pad	pad	NOUN
ijtc-533	28	10	)	)	PUNCT
ijtc-533	28	11	because	because	SCONJ
ijtc-533	28	12	the	the	DET
ijtc-533	28	13	income	income	NOUN
ijtc-533	28	14	from	from	ADP
ijtc-533	28	15	the	the	DET
ijtc-533	28	16	entertainment	entertainment	NOUN
ijtc-533	28	17	tax	tax	NOUN
ijtc-533	28	18	is	be	AUX
ijtc-533	28	19	one	one	NUM
ijtc-533	28	20	source	source	NOUN
ijtc-533	28	21	of	of	ADP
ijtc-533	28	22	local	local	ADJ
ijtc-533	28	23	government	government	NOUN
ijtc-533	28	24	funding	funding	NOUN
ijtc-533	28	25	to	to	PART
ijtc-533	28	26	support	support	VERB
ijtc-533	28	27	the	the	DET
ijtc-533	28	28	development	development	NOUN
ijtc-533	28	29	of	of	ADP
ijtc-533	28	30	the	the	DET
ijtc-533	28	31	city	city	NOUN
ijtc-533	28	32	of	of	ADP
ijtc-533	28	33	dki	dki	PROPN
ijtc-533	28	34	jakarta	jakarta	PROPN
ijtc-533	28	35	(	(	PUNCT
ijtc-533	28	36	mulatsih	mulatsih	NOUN
ijtc-533	28	37	et	et	PROPN
ijtc-533	28	38	al	al	PROPN
ijtc-533	28	39	.	.	PROPN
ijtc-533	28	40	,	,	PUNCT
ijtc-533	28	41	2021	2021	NUM
ijtc-533	28	42	;	;	PUNCT
ijtc-533	28	43	noviyanti	noviyanti	NOUN
ijtc-533	28	44	,	,	PUNCT
ijtc-533	28	45	2021	2021	NUM
ijtc-533	28	46	;	;	PUNCT
ijtc-533	28	47	safitri	safitri	ADJ
ijtc-533	28	48	,	,	PUNCT
ijtc-533	28	49	2021	2021	NUM
ijtc-533	28	50	)	)	PUNCT
ijtc-533	28	51	.	.	PUNCT
ijtc-533	29	1	with	with	ADP
ijtc-533	29	2	entertainment	entertainment	NOUN
ijtc-533	29	3	,	,	PUNCT
ijtc-533	29	4	it	it	PRON
ijtc-533	29	5	will	will	AUX
ijtc-533	29	6	affect	affect	VERB
ijtc-533	29	7	the	the	DET
ijtc-533	29	8	increase	increase	NOUN
ijtc-533	29	9	in	in	ADP
ijtc-533	29	10	entertainment	entertainment	NOUN
ijtc-533	29	11	tax	tax	NOUN
ijtc-533	29	12	revenues	revenue	NOUN
ijtc-533	29	13	,	,	PUNCT
ijtc-533	29	14	one	one	NUM
ijtc-533	29	15	of	of	ADP
ijtc-533	29	16	which	which	PRON
ijtc-533	29	17	is	be	AUX
ijtc-533	29	18	the	the	DET
ijtc-533	29	19	entertainment	entertainment	NOUN
ijtc-533	29	20	tax	tax	NOUN
ijtc-533	29	21	,	,	PUNCT
ijtc-533	29	22	which	which	PRON
ijtc-533	29	23	later	later	ADV
ijtc-533	29	24	will	will	AUX
ijtc-533	29	25	be	be	AUX
ijtc-533	29	26	used	use	VERB
ijtc-533	29	27	to	to	PART
ijtc-533	29	28	support	support	VERB
ijtc-533	29	29	the	the	DET
ijtc-533	29	30	welfare	welfare	NOUN
ijtc-533	29	31	of	of	ADP
ijtc-533	29	32	the	the	DET
ijtc-533	29	33	community	community	NOUN
ijtc-533	29	34	with	with	ADP
ijtc-533	29	35	better	well	ADJ
ijtc-533	29	36	development	development	NOUN
ijtc-533	29	37	and	and	CCONJ
ijtc-533	29	38	finance	finance	PROPN
ijtc-533	29	39	regional	regional	PROPN
ijtc-533	29	40	administration	administration	PROPN
ijtc-533	29	41	(	(	PUNCT
ijtc-533	29	42	capistrano	capistrano	PROPN
ijtc-533	29	43	,	,	PUNCT
ijtc-533	29	44	2020	2020	NUM
ijtc-533	29	45	;	;	PUNCT
ijtc-533	29	46	matti	matti	PROPN
ijtc-533	29	47	et	et	PROPN
ijtc-533	29	48	al	al	PROPN
ijtc-533	29	49	.	.	PROPN
ijtc-533	29	50	,	,	PUNCT
ijtc-533	29	51	2022	2022	NUM
ijtc-533	29	52	;	;	PUNCT
ijtc-533	29	53	octaviany	octaviany	NOUN
ijtc-533	29	54	et	et	PROPN
ijtc-533	29	55	al	al	PROPN
ijtc-533	29	56	.	.	PROPN
ijtc-533	29	57	,	,	PUNCT
ijtc-533	29	58	2021	2021	NUM
ijtc-533	29	59	)	)	PUNCT
ijtc-533	29	60	.	.	PUNCT
ijtc-533	30	1	in	in	ADP
ijtc-533	30	2	the	the	DET
ijtc-533	30	3	regional	regional	ADJ
ijtc-533	30	4	revenue	revenue	NOUN
ijtc-533	30	5	agency	agency	NOUN
ijtc-533	30	6	,	,	PUNCT
ijtc-533	30	7	various	various	ADJ
ijtc-533	30	8	entertainment	entertainment	NOUN
ijtc-533	30	9	taxes	taxis	NOUN
ijtc-533	30	10	are	be	AUX
ijtc-533	30	11	levied	levy	VERB
ijtc-533	30	12	,	,	PUNCT
ijtc-533	30	13	such	such	ADJ
ijtc-533	30	14	as	as	ADP
ijtc-533	30	15	movie	movie	NOUN
ijtc-533	30	16	shows	show	NOUN
ijtc-533	30	17	,	,	PUNCT
ijtc-533	30	18	beauty	beauty	NOUN
ijtc-533	30	19	contests	contest	NOUN
ijtc-533	30	20	,	,	PUNCT
ijtc-533	30	21	karaoke	karaoke	NOUN
ijtc-533	30	22	,	,	PUNCT
ijtc-533	30	23	exhibitions	exhibition	NOUN
ijtc-533	30	24	,	,	PUNCT
ijtc-533	30	25	bodybuilding	bodybuilding	NOUN
ijtc-533	30	26	,	,	PUNCT
ijtc-533	30	27	circus	circus	NOUN
ijtc-533	30	28	,	,	PUNCT
ijtc-533	30	29	acrobatics	acrobatic	NOUN
ijtc-533	30	30	,	,	PUNCT
ijtc-533	30	31	billiards	billiard	NOUN
ijtc-533	30	32	,	,	PUNCT
ijtc-533	30	33	fitness	fitness	NOUN
ijtc-533	30	34	centers	center	NOUN
ijtc-533	30	35	,	,	PUNCT
ijtc-533	30	36	sports	sport	NOUN
ijtc-533	30	37	competitions	competition	NOUN
ijtc-533	30	38	,	,	PUNCT
ijtc-533	30	39	and	and	CCONJ
ijtc-533	30	40	reflection	reflection	NOUN
ijtc-533	30	41	.	.	PUNCT
ijtc-533	31	1	night	night	NOUN
ijtc-533	31	2	market	market	NOUN
ijtc-533	31	3	,	,	PUNCT
ijtc-533	31	4	fishing	fishing	NOUN
ijtc-533	31	5	spot	spot	NOUN
ijtc-533	31	6	/	/	SYM
ijtc-533	31	7	pond	pond	NOUN
ijtc-533	31	8	,	,	PUNCT
ijtc-533	31	9	spa	spa	NOUN
ijtc-533	31	10	,	,	PUNCT
ijtc-533	31	11	and	and	CCONJ
ijtc-533	31	12	others	other	NOUN
ijtc-533	31	13	.	.	PUNCT
ijtc-533	32	1	the	the	DET
ijtc-533	32	2	number	number	NOUN
ijtc-533	32	3	of	of	ADP
ijtc-533	32	4	entertainment	entertainment	NOUN
ijtc-533	32	5	venues	venue	NOUN
ijtc-533	32	6	is	be	AUX
ijtc-533	32	7	increasing	increase	VERB
ijtc-533	32	8	along	along	ADP
ijtc-533	32	9	with	with	ADP
ijtc-533	32	10	the	the	DET
ijtc-533	32	11	number	number	NOUN
ijtc-533	32	12	of	of	ADP
ijtc-533	32	13	residents	resident	NOUN
ijtc-533	32	14	left	leave	VERB
ijtc-533	32	15	in	in	ADP
ijtc-533	32	16	dki	dki	PROPN
ijtc-533	32	17	jakarta	jakarta	PROPN
ijtc-533	32	18	(	(	PUNCT
ijtc-533	32	19	dantes	dantes	PROPN
ijtc-533	32	20	&	&	CCONJ
ijtc-533	32	21	lasminiasih	lasminiasih	PROPN
ijtc-533	32	22	,	,	PUNCT
ijtc-533	32	23	2021	2021	NUM
ijtc-533	32	24	;	;	PUNCT
ijtc-533	32	25	farhah	farhah	PROPN
ijtc-533	32	26	et	et	PROPN
ijtc-533	32	27	al	al	PROPN
ijtc-533	32	28	.	.	PROPN
ijtc-533	32	29	,	,	PUNCT
ijtc-533	32	30	2021	2021	NUM
ijtc-533	32	31	;	;	PUNCT
ijtc-533	32	32	patriandari	patriandari	PROPN
ijtc-533	32	33	&	&	CCONJ
ijtc-533	32	34	amalia	amalia	PROPN
ijtc-533	32	35	,	,	PUNCT
ijtc-533	32	36	2022	2022	NUM
ijtc-533	32	37	)	)	PUNCT
ijtc-533	32	38	.	.	PUNCT
ijtc-533	33	1	entertainment	entertainment	NOUN
ijtc-533	33	2	as	as	ADP
ijtc-533	33	3	a	a	DET
ijtc-533	33	4	necessity	necessity	NOUN
ijtc-533	33	5	is	be	AUX
ijtc-533	33	6	essential	essential	ADJ
ijtc-533	33	7	for	for	ADP
ijtc-533	33	8	life	life	NOUN
ijtc-533	33	9	in	in	ADP
ijtc-533	33	10	society	society	NOUN
ijtc-533	33	11	.	.	PUNCT
ijtc-533	34	1	various	various	ADJ
ijtc-533	34	2	types	type	NOUN
ijtc-533	34	3	of	of	ADP
ijtc-533	34	4	entertainment	entertainment	NOUN
ijtc-533	34	5	are	be	AUX
ijtc-533	34	6	found	find	VERB
ijtc-533	34	7	in	in	ADP
ijtc-533	34	8	the	the	DET
ijtc-533	34	9	jakarta	jakarta	PROPN
ijtc-533	34	10	area	area	NOUN
ijtc-533	34	11	;	;	PUNCT
ijtc-533	34	12	entertainment	entertainment	NOUN
ijtc-533	34	13	also	also	ADV
ijtc-533	34	14	plays	play	VERB
ijtc-533	34	15	a	a	DET
ijtc-533	34	16	critical	critical	ADJ
ijtc-533	34	17	role	role	NOUN
ijtc-533	34	18	in	in	ADP
ijtc-533	34	19	the	the	DET
ijtc-533	34	20	daily	daily	ADJ
ijtc-533	34	21	life	life	NOUN
ijtc-533	34	22	of	of	ADP
ijtc-533	34	23	residents	resident	NOUN
ijtc-533	34	24	in	in	ADP
ijtc-533	34	25	dki	dki	PROPN
ijtc-533	34	26	jakarta	jakarta	PROPN
ijtc-533	34	27	.	.	PUNCT
ijtc-533	35	1	and	and	CCONJ
ijtc-533	35	2	in	in	ADP
ijtc-533	35	3	its	its	PRON
ijtc-533	35	4	development	development	NOUN
ijtc-533	35	5	,	,	PUNCT
ijtc-533	35	6	the	the	DET
ijtc-533	35	7	entertainment	entertainment	NOUN
ijtc-533	35	8	tax	tax	NOUN
ijtc-533	35	9	plays	play	VERB
ijtc-533	35	10	a	a	DET
ijtc-533	35	11	significant	significant	ADJ
ijtc-533	35	12	role	role	NOUN
ijtc-533	35	13	in	in	ADP
ijtc-533	35	14	a	a	DET
ijtc-533	35	15	business	business	NOUN
ijtc-533	35	16	.	.	PUNCT
ijtc-533	36	1	every	every	DET
ijtc-533	36	2	city	city	NOUN
ijtc-533	36	3	government	government	NOUN
ijtc-533	36	4	every	every	DET
ijtc-533	36	5	year	year	NOUN
ijtc-533	36	6	certainly	certainly	ADV
ijtc-533	36	7	has	have	VERB
ijtc-533	36	8	a	a	DET
ijtc-533	36	9	target	target	NOUN
ijtc-533	36	10	for	for	ADP
ijtc-533	36	11	entertainment	entertainment	NOUN
ijtc-533	36	12	tax	tax	NOUN
ijtc-533	36	13	revenue	revenue	NOUN
ijtc-533	36	14	as	as	ADP
ijtc-533	36	15	a	a	DET
ijtc-533	36	16	source	source	NOUN
ijtc-533	36	17	of	of	ADP
ijtc-533	36	18	regional	regional	ADJ
ijtc-533	36	19	income	income	NOUN
ijtc-533	36	20	.	.	PUNCT
ijtc-533	37	1	still	still	ADV
ijtc-533	37	2	,	,	PUNCT
ijtc-533	37	3	sometimes	sometimes	ADV
ijtc-533	37	4	these	these	DET
ijtc-533	37	5	targets	target	NOUN
ijtc-533	37	6	and	and	CCONJ
ijtc-533	37	7	realizations	realization	NOUN
ijtc-533	37	8	do	do	AUX
ijtc-533	37	9	not	not	PART
ijtc-533	37	10	run	run	VERB
ijtc-533	37	11	perfectly	perfectly	ADV
ijtc-533	37	12	every	every	DET
ijtc-533	37	13	year	year	NOUN
ijtc-533	37	14	.	.	PUNCT
ijtc-533	38	1	of	of	ADP
ijtc-533	38	2	all	all	DET
ijtc-533	38	3	the	the	DET
ijtc-533	38	4	types	type	NOUN
ijtc-533	38	5	of	of	ADP
ijtc-533	38	6	local	local	ADJ
ijtc-533	38	7	taxes	taxis	NOUN
ijtc-533	38	8	levied	levy	VERB
ijtc-533	38	9	by	by	ADP
ijtc-533	38	10	the	the	DET
ijtc-533	38	11	dki	dki	PROPN
ijtc-533	38	12	jakarta	jakarta	PROPN
ijtc-533	38	13	provincial	provincial	ADJ
ijtc-533	38	14	government	government	NOUN
ijtc-533	38	15	,	,	PUNCT
ijtc-533	38	16	one	one	NUM
ijtc-533	38	17	interesting	interesting	ADJ
ijtc-533	38	18	observation	observation	NOUN
ijtc-533	38	19	is	be	AUX
ijtc-533	38	20	the	the	DET
ijtc-533	38	21	entertainment	entertainment	NOUN
ijtc-533	38	22	tax	tax	NOUN
ijtc-533	38	23	collection	collection	NOUN
ijtc-533	38	24	.	.	PUNCT
ijtc-533	39	1	this	this	PRON
ijtc-533	39	2	is	be	AUX
ijtc-533	39	3	because	because	SCONJ
ijtc-533	39	4	jakarta	jakarta	PROPN
ijtc-533	39	5	,	,	PUNCT
ijtc-533	39	6	the	the	DET
ijtc-533	39	7	state	state	NOUN
ijtc-533	39	8	's	's	PART
ijtc-533	39	9	capital	capital	NOUN
ijtc-533	39	10	city	city	NOUN
ijtc-533	39	11	and	and	CCONJ
ijtc-533	39	12	the	the	DET
ijtc-533	39	13	government	government	NOUN
ijtc-533	39	14	's	's	PART
ijtc-533	39	15	business	business	NOUN
ijtc-533	39	16	center	center	NOUN
ijtc-533	39	17	,	,	PUNCT
ijtc-533	39	18	should	should	AUX
ijtc-533	39	19	be	be	AUX
ijtc-533	39	20	able	able	ADJ
ijtc-533	39	21	to	to	PART
ijtc-533	39	22	rely	rely	VERB
ijtc-533	39	23	on	on	ADP
ijtc-533	39	24	revenue	revenue	NOUN
ijtc-533	39	25	from	from	ADP
ijtc-533	39	26	the	the	DET
ijtc-533	39	27	entertainment	entertainment	NOUN
ijtc-533	39	28	tax	tax	NOUN
ijtc-533	39	29	sector	sector	NOUN
ijtc-533	39	30	to	to	PART
ijtc-533	39	31	contribute	contribute	VERB
ijtc-533	39	32	to	to	ADP
ijtc-533	39	33	local	local	ADJ
ijtc-533	39	34	income	income	NOUN
ijtc-533	39	35	.	.	PUNCT
ijtc-533	40	1	the	the	DET
ijtc-533	40	2	realization	realization	NOUN
ijtc-533	40	3	of	of	ADP
ijtc-533	40	4	entertainment	entertainment	NOUN
ijtc-533	40	5	tax	tax	NOUN
ijtc-533	40	6	revenue	revenue	NOUN
ijtc-533	40	7	in	in	ADP
ijtc-533	40	8	2016	2016	NUM
ijtc-533	40	9	-	-	SYM
ijtc-533	40	10	2019	2019	NUM
ijtc-533	40	11	has	have	AUX
ijtc-533	40	12	increased	increase	VERB
ijtc-533	40	13	,	,	PUNCT
ijtc-533	40	14	and	and	CCONJ
ijtc-533	40	15	some	some	PRON
ijtc-533	40	16	has	have	AUX
ijtc-533	40	17	decreased	decrease	VERB
ijtc-533	40	18	.	.	PUNCT
ijtc-533	41	1	in	in	ADP
ijtc-533	41	2	the	the	DET
ijtc-533	41	3	last	last	ADJ
ijtc-533	41	4	four	four	NUM
ijtc-533	41	5	years	year	NOUN
ijtc-533	41	6	,	,	PUNCT
ijtc-533	41	7	the	the	DET
ijtc-533	41	8	achievement	achievement	NOUN
ijtc-533	41	9	of	of	ADP
ijtc-533	41	10	the	the	DET
ijtc-533	41	11	revenue	revenue	NOUN
ijtc-533	41	12	target	target	NOUN
ijtc-533	41	13	occurred	occur	VERB
ijtc-533	41	14	in	in	ADP
ijtc-533	41	15	2016	2016	NUM
ijtc-533	41	16	-	-	SYM
ijtc-533	41	17	2019	2019	NUM
ijtc-533	41	18	,	,	PUNCT
ijtc-533	41	19	where	where	SCONJ
ijtc-533	41	20	achieving	achieve	VERB
ijtc-533	41	21	the	the	DET
ijtc-533	41	22	target	target	NOUN
ijtc-533	41	23	occurred	occur	VERB
ijtc-533	41	24	in	in	ADP
ijtc-533	41	25	2016	2016	NUM
ijtc-533	41	26	,	,	PUNCT
ijtc-533	41	27	which	which	PRON
ijtc-533	41	28	exceeded	exceed	VERB
ijtc-533	41	29	the	the	DET
ijtc-533	41	30	target	target	NOUN
ijtc-533	41	31	above	above	ADP
ijtc-533	41	32	109.93	109.93	NUM
ijtc-533	41	33	%	%	NOUN
ijtc-533	41	34	,	,	PUNCT
ijtc-533	41	35	while	while	SCONJ
ijtc-533	41	36	those	those	PRON
ijtc-533	41	37	who	who	PRON
ijtc-533	41	38	did	do	AUX
ijtc-533	41	39	not	not	PART
ijtc-533	41	40	reach	reach	VERB
ijtc-533	41	41	the	the	DET
ijtc-533	41	42	target	target	NOUN
ijtc-533	41	43	happened	happen	VERB
ijtc-533	41	44	in	in	ADP
ijtc-533	41	45	2017	2017	NUM
ijtc-533	41	46	,	,	PUNCT
ijtc-533	41	47	2018	2018	NUM
ijtc-533	41	48	which	which	PRON
ijtc-533	41	49	was	be	AUX
ijtc-533	41	50	only	only	ADV
ijtc-533	41	51	realized	realize	VERB
ijtc-533	41	52	around	around	ADP
ijtc-533	41	53	94,42	94,42	NUM
ijtc-533	41	54	%	%	NOUN
ijtc-533	41	55	in	in	ADP
ijtc-533	41	56	2017	2017	NUM
ijtc-533	41	57	and	and	CCONJ
ijtc-533	41	58	96.33	96.33	NUM
ijtc-533	41	59	%	%	NOUN
ijtc-533	41	60	in	in	ADP
ijtc-533	41	61	2018	2018	NUM
ijtc-533	41	62	.	.	PUNCT
ijtc-533	42	1	meanwhile	meanwhile	ADV
ijtc-533	42	2	,	,	PUNCT
ijtc-533	42	3	in	in	ADP
ijtc-533	42	4	2019	2019	NUM
ijtc-533	42	5	,	,	PUNCT
ijtc-533	42	6	entertainment	entertainment	NOUN
ijtc-533	42	7	tax	tax	NOUN
ijtc-533	42	8	revenue	revenue	NOUN
ijtc-533	42	9	achieved	achieve	VERB
ijtc-533	42	10	101.07	101.07	NUM
ijtc-533	42	11	%	%	NOUN
ijtc-533	42	12	or	or	CCONJ
ijtc-533	42	13	exceeded	exceed	VERB
ijtc-533	42	14	the	the	DET
ijtc-533	42	15	set	set	VERB
ijtc-533	42	16	target	target	NOUN
ijtc-533	42	17	.	.	PUNCT
ijtc-533	43	1	however	however	ADV
ijtc-533	43	2	,	,	PUNCT
ijtc-533	43	3	compared	compare	VERB
ijtc-533	43	4	to	to	ADP
ijtc-533	43	5	the	the	DET
ijtc-533	43	6	target	target	NOUN
ijtc-533	43	7	and	and	CCONJ
ijtc-533	43	8	realization	realization	NOUN
ijtc-533	43	9	of	of	ADP
ijtc-533	43	10	entertainment	entertainment	NOUN
ijtc-533	43	11	tax	tax	NOUN
ijtc-533	43	12	revenue	revenue	NOUN
ijtc-533	43	13	in	in	ADP
ijtc-533	43	14	2018	2018	NUM
ijtc-533	43	15	,	,	PUNCT
ijtc-533	43	16	the	the	DET
ijtc-533	43	17	ratio	ratio	NOUN
ijtc-533	43	18	of	of	ADP
ijtc-533	43	19	the	the	DET
ijtc-533	43	20	target	target	NOUN
ijtc-533	43	21	and	and	CCONJ
ijtc-533	43	22	realization	realization	NOUN
ijtc-533	43	23	of	of	ADP
ijtc-533	43	24	revenue	revenue	NOUN
ijtc-533	43	25	in	in	ADP
ijtc-533	43	26	2019	2019	NUM
ijtc-533	43	27	decreased	decrease	VERB
ijtc-533	43	28	.	.	PUNCT
ijtc-533	44	1	this	this	PRON
ijtc-533	44	2	indicates	indicate	VERB
ijtc-533	44	3	that	that	SCONJ
ijtc-533	44	4	the	the	DET
ijtc-533	44	5	entertainment	entertainment	NOUN
ijtc-533	44	6	tax	tax	NOUN
ijtc-533	44	7	collection	collection	NOUN
ijtc-533	44	8	has	have	AUX
ijtc-533	44	9	not	not	PART
ijtc-533	44	10	been	be	AUX
ijtc-533	44	11	running	run	VERB
ijtc-533	44	12	optimally	optimally	ADV
ijtc-533	44	13	in	in	ADP
ijtc-533	44	14	dki	dki	PROPN
ijtc-533	44	15	jakarta	jakarta	PROPN
ijtc-533	44	16	province	province	PROPN
ijtc-533	44	17	.	.	PUNCT
ijtc-533	45	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-533	45	2	analysis	analysis	NOUN
ijtc-533	45	3	of	of	ADP
ijtc-533	45	4	implementation	implementation	NOUN
ijtc-533	45	5	of	of	ADP
ijtc-533	45	6	entertainment	entertainment	NOUN
ijtc-533	45	7	tax	tax	NOUN
ijtc-533	45	8	collection	collection	NOUN
ijtc-533	45	9	policy	policy	NOUN
ijtc-533	45	10	in	in	ADP
ijtc-533	45	11	the	the	DET
ijtc-533	45	12	order	order	NOUN
ijtc-533	45	13	to	to	PART
ijtc-533	45	14	increase	increase	VERB
ijtc-533	45	15	regional	regional	ADJ
ijtc-533	45	16	tax	tax	NOUN
ijtc-533	45	17	revenue	revenue	NOUN
ijtc-533	45	18	at	at	ADP
ijtc-533	45	19	the	the	DET
ijtc-533	45	20	dki	dki	PROPN
ijtc-533	45	21	jakarta	jakarta	PROPN
ijtc-533	45	22	regional	regional	PROPN
ijtc-533	45	23	revenue	revenue	PROPN
ijtc-533	45	24	agency	agency	PROPN
ijtc-533	45	25	singgih	singgih	PROPN
ijtc-533	45	26	,	,	PUNCT
ijtc-533	45	27	anisah	anisah	NOUN
ijtc-533	45	28	and	and	CCONJ
ijtc-533	45	29	permatasari	permatasari	ADJ
ijtc-533	45	30	330	330	NUM
ijtc-533	45	31	|	|	CCONJ
ijtc-533	45	32	ilomata	ilomata	NOUN
ijtc-533	45	33	international	international	ADJ
ijtc-533	45	34	journal	journal	NOUN
ijtc-533	45	35	of	of	ADP
ijtc-533	45	36	tax	tax	PROPN
ijtc-533	45	37	&	&	CCONJ
ijtc-533	45	38	accounting	accounting	PROPN
ijtc-533	45	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-533	45	40	entertainment	entertainment	NOUN
ijtc-533	45	41	objects	object	NOUN
ijtc-533	45	42	in	in	ADP
ijtc-533	45	43	dki	dki	PROPN
ijtc-533	45	44	jakarta	jakarta	PROPN
ijtc-533	45	45	have	have	AUX
ijtc-533	45	46	increased	increase	VERB
ijtc-533	45	47	yearly	yearly	ADV
ijtc-533	45	48	;	;	PUNCT
ijtc-533	45	49	in	in	ADP
ijtc-533	45	50	2016	2016	NUM
ijtc-533	45	51	there	there	PRON
ijtc-533	45	52	were	be	VERB
ijtc-533	45	53	732	732	NUM
ijtc-533	45	54	objects	object	NOUN
ijtc-533	45	55	up	up	ADP
ijtc-533	45	56	to	to	PART
ijtc-533	45	57	847	847	NUM
ijtc-533	45	58	in	in	ADP
ijtc-533	45	59	2017	2017	NUM
ijtc-533	45	60	.	.	PUNCT
ijtc-533	46	1	in	in	ADP
ijtc-533	46	2	2018	2018	NUM
ijtc-533	46	3	it	it	PRON
ijtc-533	46	4	also	also	ADV
ijtc-533	46	5	increased	increase	VERB
ijtc-533	46	6	to	to	ADP
ijtc-533	46	7	992	992	NUM
ijtc-533	46	8	objects	object	NOUN
ijtc-533	46	9	and	and	CCONJ
ijtc-533	46	10	became	become	VERB
ijtc-533	46	11	1191	1191	NUM
ijtc-533	46	12	objects	object	NOUN
ijtc-533	46	13	in	in	ADP
ijtc-533	46	14	2020	2020	NUM
ijtc-533	46	15	.	.	PUNCT
ijtc-533	47	1	this	this	PRON
ijtc-533	47	2	proves	prove	VERB
ijtc-533	47	3	that	that	SCONJ
ijtc-533	47	4	the	the	DET
ijtc-533	47	5	potential	potential	NOUN
ijtc-533	47	6	for	for	ADP
ijtc-533	47	7	tax	tax	NOUN
ijtc-533	47	8	revenue	revenue	NOUN
ijtc-533	47	9	from	from	ADP
ijtc-533	47	10	the	the	DET
ijtc-533	47	11	entertainment	entertainment	NOUN
ijtc-533	47	12	sector	sector	NOUN
ijtc-533	47	13	in	in	ADP
ijtc-533	47	14	dki	dki	PROPN
ijtc-533	47	15	jakarta	jakarta	PROPN
ijtc-533	47	16	is	be	AUX
ijtc-533	47	17	enormous	enormous	ADJ
ijtc-533	47	18	in	in	ADP
ijtc-533	47	19	achieving	achieve	VERB
ijtc-533	47	20	the	the	DET
ijtc-533	47	21	entertainment	entertainment	NOUN
ijtc-533	47	22	tax	tax	NOUN
ijtc-533	47	23	revenue	revenue	NOUN
ijtc-533	47	24	target	target	NOUN
ijtc-533	47	25	in	in	ADP
ijtc-533	47	26	dki	dki	PROPN
ijtc-533	47	27	jakarta	jakarta	PROPN
ijtc-533	47	28	.	.	PUNCT
ijtc-533	48	1	the	the	DET
ijtc-533	48	2	spread	spread	NOUN
ijtc-533	48	3	of	of	ADP
ijtc-533	48	4	entertainment	entertainment	NOUN
ijtc-533	48	5	to	to	PART
ijtc-533	48	6	buffer	buffer	VERB
ijtc-533	48	7	areas	area	NOUN
ijtc-533	48	8	is	be	AUX
ijtc-533	48	9	one	one	NUM
ijtc-533	48	10	of	of	ADP
ijtc-533	48	11	the	the	DET
ijtc-533	48	12	factors	factor	NOUN
ijtc-533	48	13	causing	cause	VERB
ijtc-533	48	14	the	the	DET
ijtc-533	48	15	2018	2018	NUM
ijtc-533	48	16	entertainment	entertainment	NOUN
ijtc-533	48	17	tax	tax	NOUN
ijtc-533	48	18	target	target	NOUN
ijtc-533	48	19	not	not	PART
ijtc-533	48	20	to	to	PART
ijtc-533	48	21	be	be	AUX
ijtc-533	48	22	achieved	achieve	VERB
ijtc-533	48	23	in	in	ADP
ijtc-533	48	24	the	the	DET
ijtc-533	48	25	dki	dki	PROPN
ijtc-533	48	26	jakarta	jakarta	PROPN
ijtc-533	48	27	provincial	provincial	ADJ
ijtc-533	48	28	government	government	NOUN
ijtc-533	48	29	.	.	PUNCT
ijtc-533	49	1	in	in	ADP
ijtc-533	49	2	addition	addition	NOUN
ijtc-533	49	3	,	,	PUNCT
ijtc-533	49	4	the	the	DET
ijtc-533	49	5	level	level	NOUN
ijtc-533	49	6	of	of	ADP
ijtc-533	49	7	compliance	compliance	NOUN
ijtc-533	49	8	and	and	CCONJ
ijtc-533	49	9	fairness	fairness	NOUN
ijtc-533	49	10	of	of	ADP
ijtc-533	49	11	payments	payment	NOUN
ijtc-533	49	12	from	from	ADP
ijtc-533	49	13	taxpayers	taxpayer	NOUN
ijtc-533	49	14	that	that	PRON
ijtc-533	49	15	are	be	AUX
ijtc-533	49	16	not	not	PART
ijtc-533	49	17	yet	yet	ADV
ijtc-533	49	18	optimal	optimal	ADJ
ijtc-533	49	19	also	also	ADV
ijtc-533	49	20	has	have	VERB
ijtc-533	49	21	a	a	DET
ijtc-533	49	22	negative	negative	ADJ
ijtc-533	49	23	impact	impact	NOUN
ijtc-533	49	24	.	.	PUNCT
ijtc-533	50	1	the	the	DET
ijtc-533	50	2	head	head	NOUN
ijtc-533	50	3	of	of	ADP
ijtc-533	50	4	the	the	DET
ijtc-533	50	5	dki	dki	PROPN
ijtc-533	50	6	jakarta	jakarta	PROPN
ijtc-533	50	7	provincial	provincial	ADJ
ijtc-533	50	8	tax	tax	NOUN
ijtc-533	50	9	and	and	CCONJ
ijtc-533	50	10	levy	levy	NOUN
ijtc-533	50	11	agency	agency	NOUN
ijtc-533	50	12	,	,	PUNCT
ijtc-533	50	13	faisal	faisal	PROPN
ijtc-533	50	14	syafruddin	syafruddin	PROPN
ijtc-533	50	15	,	,	PUNCT
ijtc-533	50	16	said	say	VERB
ijtc-533	50	17	that	that	SCONJ
ijtc-533	50	18	the	the	DET
ijtc-533	50	19	existence	existence	NOUN
ijtc-533	50	20	of	of	ADP
ijtc-533	50	21	closed	closed	ADJ
ijtc-533	50	22	entertainment	entertainment	NOUN
ijtc-533	50	23	venues	venue	NOUN
ijtc-533	50	24	also	also	ADV
ijtc-533	50	25	impacted	impact	VERB
ijtc-533	50	26	entertainment	entertainment	NOUN
ijtc-533	50	27	tax	tax	NOUN
ijtc-533	50	28	revenues	revenue	NOUN
ijtc-533	50	29	.	.	PUNCT
ijtc-533	51	1	where	where	SCONJ
ijtc-533	51	2	the	the	DET
ijtc-533	51	3	closure	closure	NOUN
ijtc-533	51	4	was	be	AUX
ijtc-533	51	5	carried	carry	VERB
ijtc-533	51	6	out	out	ADP
ijtc-533	51	7	due	due	ADP
ijtc-533	51	8	to	to	ADP
ijtc-533	51	9	violations	violation	NOUN
ijtc-533	51	10	in	in	ADP
ijtc-533	51	11	drug	drug	NOUN
ijtc-533	51	12	trafficking	trafficking	NOUN
ijtc-533	51	13	and	and	CCONJ
ijtc-533	51	14	adult	adult	NOUN
ijtc-533	51	15	entertainment	entertainment	NOUN
ijtc-533	51	16	,	,	PUNCT
ijtc-533	51	17	the	the	DET
ijtc-533	51	18	authors	author	NOUN
ijtc-533	51	19	found	find	VERB
ijtc-533	51	20	that	that	SCONJ
ijtc-533	51	21	objects	object	NOUN
ijtc-533	51	22	in	in	ADP
ijtc-533	51	23	the	the	DET
ijtc-533	51	24	entertainment	entertainment	NOUN
ijtc-533	51	25	sector	sector	NOUN
ijtc-533	51	26	do	do	AUX
ijtc-533	51	27	not	not	PART
ijtc-533	51	28	report	report	VERB
ijtc-533	51	29	their	their	PRON
ijtc-533	51	30	taxes	taxis	NOUN
ijtc-533	51	31	correctly	correctly	ADV
ijtc-533	51	32	,	,	PUNCT
ijtc-533	51	33	and	and	CCONJ
ijtc-533	51	34	many	many	ADJ
ijtc-533	51	35	entertainments	entertainment	NOUN
ijtc-533	51	36	appear	appear	VERB
ijtc-533	51	37	at	at	ADP
ijtc-533	51	38	night	night	NOUN
ijtc-533	51	39	but	but	CCONJ
ijtc-533	51	40	are	be	AUX
ijtc-533	51	41	not	not	PART
ijtc-533	51	42	recorded	record	VERB
ijtc-533	51	43	.	.	PUNCT
ijtc-533	52	1	some	some	PRON
ijtc-533	52	2	have	have	AUX
ijtc-533	52	3	not	not	PART
ijtc-533	52	4	been	be	AUX
ijtc-533	52	5	recorded	record	VERB
ijtc-533	52	6	and	and	CCONJ
ijtc-533	52	7	have	have	AUX
ijtc-533	52	8	not	not	PART
ijtc-533	52	9	been	be	AUX
ijtc-533	52	10	registered	register	VERB
ijtc-533	52	11	as	as	ADP
ijtc-533	52	12	taxpayers	taxpayer	NOUN
ijtc-533	52	13	.	.	PUNCT
ijtc-533	53	1	there	there	PRON
ijtc-533	53	2	is	be	VERB
ijtc-533	53	3	also	also	ADV
ijtc-533	53	4	such	such	DET
ijtc-533	53	5	a	a	DET
ijtc-533	53	6	low	low	ADJ
ijtc-533	53	7	level	level	NOUN
ijtc-533	53	8	of	of	ADP
ijtc-533	53	9	compliance	compliance	NOUN
ijtc-533	53	10	and	and	CCONJ
ijtc-533	53	11	obligations	obligation	NOUN
ijtc-533	53	12	of	of	ADP
ijtc-533	53	13	taxpayers	taxpayer	NOUN
ijtc-533	53	14	.	.	PUNCT
ijtc-533	54	1	in	in	ADP
ijtc-533	54	2	several	several	ADJ
ijtc-533	54	3	places	place	NOUN
ijtc-533	54	4	,	,	PUNCT
ijtc-533	54	5	cases	case	NOUN
ijtc-533	54	6	of	of	ADP
ijtc-533	54	7	law	law	NOUN
ijtc-533	54	8	violations	violation	NOUN
ijtc-533	54	9	were	be	AUX
ijtc-533	54	10	found	find	VERB
ijtc-533	54	11	,	,	PUNCT
ijtc-533	54	12	such	such	ADJ
ijtc-533	54	13	as	as	ADP
ijtc-533	54	14	being	be	AUX
ijtc-533	54	15	used	use	VERB
ijtc-533	54	16	as	as	ADP
ijtc-533	54	17	a	a	DET
ijtc-533	54	18	place	place	NOUN
ijtc-533	54	19	for	for	ADP
ijtc-533	54	20	drug	drug	NOUN
ijtc-533	54	21	trafficking	trafficking	NOUN
ijtc-533	54	22	and	and	CCONJ
ijtc-533	54	23	adult	adult	NOUN
ijtc-533	54	24	entertainment	entertainment	NOUN
ijtc-533	54	25	so	so	SCONJ
ijtc-533	54	26	that	that	SCONJ
ijtc-533	54	27	it	it	PRON
ijtc-533	54	28	could	could	AUX
ijtc-533	54	29	negatively	negatively	ADV
ijtc-533	54	30	impact	impact	VERB
ijtc-533	54	31	tax	tax	NOUN
ijtc-533	54	32	revenues	revenue	NOUN
ijtc-533	54	33	from	from	ADP
ijtc-533	54	34	the	the	DET
ijtc-533	54	35	entertainment	entertainment	NOUN
ijtc-533	54	36	sector	sector	NOUN
ijtc-533	54	37	.	.	PUNCT
ijtc-533	55	1	entertainment	entertainment	NOUN
ijtc-533	55	2	tax	tax	NOUN
ijtc-533	55	3	is	be	AUX
ijtc-533	55	4	one	one	NUM
ijtc-533	55	5	source	source	NOUN
ijtc-533	55	6	of	of	ADP
ijtc-533	55	7	local	local	ADJ
ijtc-533	55	8	tax	tax	NOUN
ijtc-533	55	9	revenue	revenue	NOUN
ijtc-533	55	10	that	that	PRON
ijtc-533	55	11	significantly	significantly	ADV
ijtc-533	55	12	contributes	contribute	VERB
ijtc-533	55	13	to	to	ADP
ijtc-533	55	14	local	local	ADJ
ijtc-533	55	15	income	income	NOUN
ijtc-533	55	16	,	,	PUNCT
ijtc-533	55	17	considering	consider	VERB
ijtc-533	55	18	the	the	DET
ijtc-533	55	19	number	number	NOUN
ijtc-533	55	20	of	of	ADP
ijtc-533	55	21	entertainment	entertainment	NOUN
ijtc-533	55	22	venues	venue	NOUN
ijtc-533	55	23	in	in	ADP
ijtc-533	55	24	dki	dki	PROPN
ijtc-533	55	25	jakarta	jakarta	PROPN
ijtc-533	55	26	.	.	PUNCT
ijtc-533	56	1	the	the	DET
ijtc-533	56	2	potential	potential	NOUN
ijtc-533	56	3	of	of	ADP
ijtc-533	56	4	the	the	DET
ijtc-533	56	5	entertainment	entertainment	NOUN
ijtc-533	56	6	tax	tax	NOUN
ijtc-533	56	7	is	be	AUX
ijtc-533	56	8	enormous	enormous	ADJ
ijtc-533	56	9	,	,	PUNCT
ijtc-533	56	10	but	but	CCONJ
ijtc-533	56	11	because	because	SCONJ
ijtc-533	56	12	the	the	DET
ijtc-533	56	13	management	management	NOUN
ijtc-533	56	14	of	of	ADP
ijtc-533	56	15	the	the	DET
ijtc-533	56	16	tax	tax	NOUN
ijtc-533	56	17	is	be	AUX
ijtc-533	56	18	still	still	ADV
ijtc-533	56	19	far	far	ADV
ijtc-533	56	20	from	from	ADP
ijtc-533	56	21	what	what	PRON
ijtc-533	56	22	is	be	AUX
ijtc-533	56	23	expected	expect	VERB
ijtc-533	56	24	,	,	PUNCT
ijtc-533	56	25	the	the	DET
ijtc-533	56	26	entertainment	entertainment	NOUN
ijtc-533	56	27	tax	tax	NOUN
ijtc-533	56	28	revenue	revenue	NOUN
ijtc-533	56	29	has	have	AUX
ijtc-533	56	30	not	not	PART
ijtc-533	56	31	been	be	AUX
ijtc-533	56	32	maximized	maximize	VERB
ijtc-533	56	33	.	.	PUNCT
ijtc-533	57	1	for	for	ADP
ijtc-533	57	2	this	this	DET
ijtc-533	57	3	reason	reason	NOUN
ijtc-533	57	4	,	,	PUNCT
ijtc-533	57	5	efforts	effort	NOUN
ijtc-533	57	6	are	be	AUX
ijtc-533	57	7	needed	need	VERB
ijtc-533	57	8	to	to	PART
ijtc-533	57	9	be	be	AUX
ijtc-533	57	10	made	make	VERB
ijtc-533	57	11	by	by	ADP
ijtc-533	57	12	local	local	ADJ
ijtc-533	57	13	governments	government	NOUN
ijtc-533	57	14	,	,	PUNCT
ijtc-533	57	15	namely	namely	ADV
ijtc-533	57	16	tax	tax	NOUN
ijtc-533	57	17	officials	official	NOUN
ijtc-533	57	18	to	to	PART
ijtc-533	57	19	maximize	maximize	VERB
ijtc-533	57	20	entertainment	entertainment	NOUN
ijtc-533	57	21	tax	tax	NOUN
ijtc-533	57	22	revenues	revenue	NOUN
ijtc-533	57	23	,	,	PUNCT
ijtc-533	57	24	such	such	ADJ
ijtc-533	57	25	as	as	ADP
ijtc-533	57	26	increasing	increase	VERB
ijtc-533	57	27	supervision	supervision	NOUN
ijtc-533	57	28	on	on	ADP
ijtc-533	57	29	entertainment	entertainment	NOUN
ijtc-533	57	30	management	management	NOUN
ijtc-533	57	31	or	or	CCONJ
ijtc-533	57	32	entertainment	entertainment	NOUN
ijtc-533	57	33	taxpayers	taxpayer	NOUN
ijtc-533	57	34	who	who	PRON
ijtc-533	57	35	have	have	AUX
ijtc-533	57	36	not	not	PART
ijtc-533	57	37	fulfilled	fulfil	VERB
ijtc-533	57	38	their	their	PRON
ijtc-533	57	39	obligations	obligation	NOUN
ijtc-533	57	40	in	in	ADP
ijtc-533	57	41	paying	pay	VERB
ijtc-533	57	42	taxes	taxis	NOUN
ijtc-533	57	43	and	and	CCONJ
ijtc-533	57	44	reaffirming	reaffirm	VERB
ijtc-533	57	45	policies	policy	NOUN
ijtc-533	57	46	on	on	ADP
ijtc-533	57	47	entertainment	entertainment	NOUN
ijtc-533	57	48	taxes	taxis	NOUN
ijtc-533	57	49	.	.	PUNCT
ijtc-533	58	1	there	there	PRON
ijtc-533	58	2	are	be	VERB
ijtc-533	58	3	still	still	ADV
ijtc-533	58	4	many	many	ADJ
ijtc-533	58	5	taxpayers	taxpayer	NOUN
ijtc-533	58	6	who	who	PRON
ijtc-533	58	7	do	do	AUX
ijtc-533	58	8	not	not	PART
ijtc-533	58	9	have	have	VERB
ijtc-533	58	10	the	the	DET
ijtc-533	58	11	awareness	awareness	NOUN
ijtc-533	58	12	and	and	CCONJ
ijtc-533	58	13	compliance	compliance	NOUN
ijtc-533	58	14	to	to	PART
ijtc-533	58	15	pay	pay	VERB
ijtc-533	58	16	their	their	PRON
ijtc-533	58	17	taxes	taxis	NOUN
ijtc-533	58	18	and	and	CCONJ
ijtc-533	58	19	entertainment	entertainment	NOUN
ijtc-533	58	20	taxes	taxis	NOUN
ijtc-533	58	21	that	that	PRON
ijtc-533	58	22	have	have	AUX
ijtc-533	58	23	not	not	PART
ijtc-533	58	24	been	be	AUX
ijtc-533	58	25	collected	collect	VERB
ijtc-533	58	26	because	because	SCONJ
ijtc-533	58	27	they	they	PRON
ijtc-533	58	28	have	have	AUX
ijtc-533	58	29	not	not	PART
ijtc-533	58	30	become	become	VERB
ijtc-533	58	31	taxpayers	taxpayer	NOUN
ijtc-533	58	32	or	or	CCONJ
ijtc-533	58	33	are	be	AUX
ijtc-533	58	34	not	not	PART
ijtc-533	58	35	registered	register	VERB
ijtc-533	58	36	as	as	ADP
ijtc-533	58	37	taxpayers	taxpayer	NOUN
ijtc-533	58	38	and	and	CCONJ
ijtc-533	58	39	deposit	deposit	VERB
ijtc-533	58	40	their	their	PRON
ijtc-533	58	41	taxes	taxis	NOUN
ijtc-533	58	42	,	,	PUNCT
ijtc-533	58	43	and	and	CCONJ
ijtc-533	58	44	also	also	ADV
ijtc-533	58	45	entertainment	entertainment	NOUN
ijtc-533	58	46	venues	venue	NOUN
ijtc-533	58	47	that	that	PRON
ijtc-533	58	48	are	be	AUX
ijtc-533	58	49	closed	close	VERB
ijtc-533	58	50	due	due	ADJ
ijtc-533	58	51	to	to	ADP
ijtc-533	58	52	cases	case	NOUN
ijtc-533	58	53	of	of	ADP
ijtc-533	58	54	law	law	NOUN
ijtc-533	58	55	violations	violation	NOUN
ijtc-533	58	56	.	.	PUNCT
ijtc-533	59	1	so	so	ADV
ijtc-533	59	2	that	that	SCONJ
ijtc-533	59	3	the	the	DET
ijtc-533	59	4	revenue	revenue	NOUN
ijtc-533	59	5	from	from	ADP
ijtc-533	59	6	entertainment	entertainment	NOUN
ijtc-533	59	7	tax	tax	NOUN
ijtc-533	59	8	in	in	ADP
ijtc-533	59	9	dki	dki	PROPN
ijtc-533	59	10	jakarta	jakarta	PROPN
ijtc-533	59	11	province	province	PROPN
ijtc-533	59	12	has	have	AUX
ijtc-533	59	13	not	not	PART
ijtc-533	59	14	been	be	AUX
ijtc-533	59	15	maximized	maximize	VERB
ijtc-533	59	16	and	and	CCONJ
ijtc-533	59	17	has	have	AUX
ijtc-533	59	18	not	not	PART
ijtc-533	59	19	provided	provide	VERB
ijtc-533	59	20	a	a	DET
ijtc-533	59	21	significant	significant	ADJ
ijtc-533	59	22	increase	increase	NOUN
ijtc-533	59	23	in	in	ADP
ijtc-533	59	24	revenue	revenue	NOUN
ijtc-533	59	25	for	for	ADP
ijtc-533	59	26	the	the	DET
ijtc-533	59	27	regional	regional	ADJ
ijtc-533	59	28	government	government	NOUN
ijtc-533	59	29	.	.	PUNCT
ijtc-533	60	1	to	to	PART
ijtc-533	60	2	measure	measure	VERB
ijtc-533	60	3	a	a	DET
ijtc-533	60	4	successful	successful	ADJ
ijtc-533	60	5	policy	policy	NOUN
ijtc-533	60	6	,	,	PUNCT
ijtc-533	60	7	the	the	DET
ijtc-533	60	8	author	author	NOUN
ijtc-533	60	9	takes	take	VERB
ijtc-533	60	10	the	the	DET
ijtc-533	60	11	theory	theory	NOUN
ijtc-533	60	12	from	from	ADP
ijtc-533	60	13	george	george	PROPN
ijtc-533	60	14	c	c	PROPN
ijtc-533	60	15	edward	edward	PROPN
ijtc-533	60	16	iii	iii	PROPN
ijtc-533	60	17	;	;	PUNCT
ijtc-533	60	18	george	george	PROPN
ijtc-533	60	19	c	c	PROPN
ijtc-533	60	20	edward	edward	PROPN
ijtc-533	60	21	iii	iii	PROPN
ijtc-533	60	22	says	say	VERB
ijtc-533	60	23	that	that	SCONJ
ijtc-533	60	24	four	four	NUM
ijtc-533	60	25	entities	entity	NOUN
ijtc-533	60	26	determine	determine	VERB
ijtc-533	60	27	success	success	NOUN
ijtc-533	60	28	in	in	ADP
ijtc-533	60	29	implementing	implement	VERB
ijtc-533	60	30	a	a	DET
ijtc-533	60	31	policy	policy	NOUN
ijtc-533	60	32	.	.	PUNCT
ijtc-533	61	1	these	these	DET
ijtc-533	61	2	entities	entity	NOUN
ijtc-533	61	3	cooperate	cooperate	VERB
ijtc-533	61	4	simultaneously	simultaneously	ADV
ijtc-533	61	5	and	and	CCONJ
ijtc-533	61	6	influence	influence	VERB
ijtc-533	61	7	each	each	DET
ijtc-533	61	8	other	other	ADJ
ijtc-533	61	9	to	to	PART
ijtc-533	61	10	achieve	achieve	VERB
ijtc-533	61	11	a	a	DET
ijtc-533	61	12	goal	goal	NOUN
ijtc-533	61	13	.	.	PUNCT
ijtc-533	62	1	therefore	therefore	ADV
ijtc-533	62	2	it	it	PRON
ijtc-533	62	3	is	be	AUX
ijtc-533	62	4	essential	essential	ADJ
ijtc-533	62	5	because	because	SCONJ
ijtc-533	62	6	these	these	DET
ijtc-533	62	7	four	four	NUM
ijtc-533	62	8	entities	entity	NOUN
ijtc-533	62	9	are	be	AUX
ijtc-533	62	10	the	the	DET
ijtc-533	62	11	key	key	NOUN
ijtc-533	62	12	to	to	ADP
ijtc-533	62	13	the	the	DET
ijtc-533	62	14	success	success	NOUN
ijtc-533	62	15	of	of	ADP
ijtc-533	62	16	a	a	DET
ijtc-533	62	17	policy	policy	NOUN
ijtc-533	62	18	.	.	PUNCT
ijtc-533	63	1	the	the	DET
ijtc-533	63	2	definition	definition	NOUN
ijtc-533	63	3	of	of	ADP
ijtc-533	63	4	implementation	implementation	NOUN
ijtc-533	63	5	,	,	PUNCT
ijtc-533	63	6	according	accord	VERB
ijtc-533	63	7	to	to	ADP
ijtc-533	63	8	mazmanian	mazmanian	ADJ
ijtc-533	63	9	and	and	CCONJ
ijtc-533	63	10	sabatier	sabatier	NOUN
ijtc-533	63	11	(	(	PUNCT
ijtc-533	63	12	wahab	wahab	PROPN
ijtc-533	63	13	,	,	PUNCT
ijtc-533	63	14	2008	2008	NUM
ijtc-533	63	15	:	:	PUNCT
ijtc-533	63	16	68	68	NUM
ijtc-533	63	17	)	)	PUNCT
ijtc-533	63	18	that	that	PRON
ijtc-533	63	19	:	:	PUNCT
ijtc-533	63	20	"	"	PUNCT
ijtc-533	63	21	implementation	implementation	NOUN
ijtc-533	63	22	is	be	AUX
ijtc-533	63	23	what	what	PRON
ijtc-533	63	24	happens	happen	VERB
ijtc-533	63	25	after	after	SCONJ
ijtc-533	63	26	a	a	DET
ijtc-533	63	27	program	program	NOUN
ijtc-533	63	28	is	be	AUX
ijtc-533	63	29	implemented	implement	VERB
ijtc-533	63	30	or	or	CCONJ
ijtc-533	63	31	formulated	formulate	VERB
ijtc-533	63	32	,	,	PUNCT
ijtc-533	63	33	namely	namely	ADV
ijtc-533	63	34	events	event	NOUN
ijtc-533	63	35	and	and	CCONJ
ijtc-533	63	36	activities	activity	NOUN
ijtc-533	63	37	that	that	PRON
ijtc-533	63	38	occur	occur	VERB
ijtc-533	63	39	after	after	ADP
ijtc-533	63	40	the	the	DET
ijtc-533	63	41	process	process	NOUN
ijtc-533	63	42	of	of	ADP
ijtc-533	63	43	ratification	ratification	NOUN
ijtc-533	63	44	/	/	SYM
ijtc-533	63	45	legislation	legislation	NOUN
ijtc-533	63	46	of	of	ADP
ijtc-533	63	47	public	public	ADJ
ijtc-533	63	48	policies	policy	NOUN
ijtc-533	63	49	,	,	PUNCT
ijtc-533	63	50	whether	whether	SCONJ
ijtc-533	63	51	to	to	PART
ijtc-533	63	52	administer	administer	VERB
ijtc-533	63	53	it	it	PRON
ijtc-533	63	54	as	as	ADV
ijtc-533	63	55	well	well	ADV
ijtc-533	63	56	as	as	ADP
ijtc-533	63	57	efforts	effort	NOUN
ijtc-533	63	58	to	to	PART
ijtc-533	63	59	have	have	AUX
ijtc-533	63	60	a	a	DET
ijtc-533	63	61	certain	certain	ADJ
ijtc-533	63	62	impact	impact	NOUN
ijtc-533	63	63	on	on	ADP
ijtc-533	63	64	society	society	NOUN
ijtc-533	63	65	or	or	CCONJ
ijtc-533	63	66	events	event	NOUN
ijtc-533	63	67	.	.	PUNCT
ijtc-533	63	68	"	"	PUNCT
ijtc-533	64	1	meanwhile	meanwhile	ADV
ijtc-533	64	2	,	,	PUNCT
ijtc-533	64	3	according	accord	VERB
ijtc-533	64	4	to	to	ADP
ijtc-533	64	5	edwards	edwards	PROPN
ijtc-533	64	6	in	in	ADP
ijtc-533	64	7	winarno	winarno	NOUN
ijtc-533	64	8	(	(	PUNCT
ijtc-533	64	9	2012	2012	NUM
ijtc-533	64	10	:	:	PUNCT
ijtc-533	64	11	177	177	NUM
ijtc-533	64	12	)	)	PUNCT
ijtc-533	64	13	,	,	PUNCT
ijtc-533	64	14	policy	policy	NOUN
ijtc-533	64	15	implementation	implementation	NOUN
ijtc-533	64	16	is	be	AUX
ijtc-533	64	17	one	one	NUM
ijtc-533	64	18	of	of	ADP
ijtc-533	64	19	the	the	DET
ijtc-533	64	20	public	public	ADJ
ijtc-533	64	21	policies	policy	NOUN
ijtc-533	64	22	,	,	PUNCT
ijtc-533	64	23	between	between	ADP
ijtc-533	64	24	policy	policy	NOUN
ijtc-533	64	25	formation	formation	NOUN
ijtc-533	64	26	and	and	CCONJ
ijtc-533	64	27	policy	policy	NOUN
ijtc-533	64	28	consequences	consequence	NOUN
ijtc-533	64	29	for	for	ADP
ijtc-533	64	30	the	the	DET
ijtc-533	64	31	people	people	NOUN
ijtc-533	64	32	it	it	PRON
ijtc-533	64	33	affects	affect	VERB
ijtc-533	64	34	.	.	PUNCT
ijtc-533	65	1	the	the	DET
ijtc-533	65	2	problem	problem	NOUN
ijtc-533	65	3	is	be	AUX
ijtc-533	65	4	the	the	DET
ijtc-533	65	5	target	target	NOUN
ijtc-533	65	6	of	of	ADP
ijtc-533	65	7	the	the	DET
ijtc-533	65	8	policy	policy	NOUN
ijtc-533	65	9	then	then	ADV
ijtc-533	65	10	may	may	AUX
ijtc-533	65	11	fail	fail	VERB
ijtc-533	65	12	even	even	ADV
ijtc-533	65	13	if	if	SCONJ
ijtc-533	65	14	the	the	DET
ijtc-533	65	15	policy	policy	NOUN
ijtc-533	65	16	is	be	AUX
ijtc-533	65	17	implemented	implement	VERB
ijtc-533	65	18	very	very	ADV
ijtc-533	65	19	well	well	ADV
ijtc-533	65	20	.	.	PUNCT
ijtc-533	66	1	meanwhile	meanwhile	ADV
ijtc-533	66	2	,	,	PUNCT
ijtc-533	66	3	a	a	DET
ijtc-533	66	4	policy	policy	NOUN
ijtc-533	66	5	that	that	PRON
ijtc-533	66	6	has	have	AUX
ijtc-533	66	7	been	be	AUX
ijtc-533	66	8	planned	plan	VERB
ijtc-533	66	9	very	very	ADV
ijtc-533	66	10	well	well	ADV
ijtc-533	66	11	may	may	AUX
ijtc-533	66	12	fail	fail	VERB
ijtc-533	66	13	if	if	SCONJ
ijtc-533	66	14	policy	policy	NOUN
ijtc-533	66	15	implementers	implementer	NOUN
ijtc-533	66	16	do	do	AUX
ijtc-533	66	17	not	not	PART
ijtc-533	66	18	implement	implement	VERB
ijtc-533	66	19	the	the	DET
ijtc-533	66	20	procedure	procedure	NOUN
ijtc-533	66	21	correctly	correctly	ADV
ijtc-533	66	22	.	.	PUNCT
ijtc-533	67	1	in	in	ADP
ijtc-533	67	2	reviewing	review	VERB
ijtc-533	67	3	policy	policy	NOUN
ijtc-533	67	4	implementation	implementation	NOUN
ijtc-533	67	5	,	,	PUNCT
ijtc-533	67	6	edwards	edwards	PROPN
ijtc-533	67	7	begins	begin	VERB
ijtc-533	67	8	by	by	ADP
ijtc-533	67	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-533	67	10	analysis	analysis	NOUN
ijtc-533	67	11	of	of	ADP
ijtc-533	67	12	implementation	implementation	NOUN
ijtc-533	67	13	of	of	ADP
ijtc-533	67	14	entertainment	entertainment	NOUN
ijtc-533	67	15	tax	tax	NOUN
ijtc-533	67	16	collection	collection	NOUN
ijtc-533	67	17	policy	policy	NOUN
ijtc-533	67	18	in	in	ADP
ijtc-533	67	19	the	the	DET
ijtc-533	67	20	order	order	NOUN
ijtc-533	67	21	to	to	PART
ijtc-533	67	22	increase	increase	VERB
ijtc-533	67	23	regional	regional	ADJ
ijtc-533	67	24	tax	tax	NOUN
ijtc-533	67	25	revenue	revenue	NOUN
ijtc-533	67	26	at	at	ADP
ijtc-533	67	27	the	the	DET
ijtc-533	67	28	dki	dki	PROPN
ijtc-533	67	29	jakarta	jakarta	PROPN
ijtc-533	67	30	regional	regional	PROPN
ijtc-533	67	31	revenue	revenue	PROPN
ijtc-533	67	32	agency	agency	PROPN
ijtc-533	67	33	singgih	singgih	PROPN
ijtc-533	67	34	,	,	PUNCT
ijtc-533	67	35	anisah	anisah	NOUN
ijtc-533	67	36	and	and	CCONJ
ijtc-533	67	37	permatasari	permatasari	ADJ
ijtc-533	67	38	331	331	NUM
ijtc-533	67	39	|	|	ADV
ijtc-533	67	40	ilomata	ilomata	PROPN
ijtc-533	67	41	international	international	ADJ
ijtc-533	67	42	journal	journal	NOUN
ijtc-533	67	43	of	of	ADP
ijtc-533	67	44	tax	tax	PROPN
ijtc-533	67	45	&	&	CCONJ
ijtc-533	67	46	accounting	accounting	PROPN
ijtc-533	67	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-533	67	48	asking	ask	VERB
ijtc-533	67	49	two	two	NUM
ijtc-533	67	50	questions	question	NOUN
ijtc-533	67	51	:	:	PUNCT
ijtc-533	67	52	what	what	PRON
ijtc-533	67	53	pre	pre	NOUN
ijtc-533	67	54	-	-	NOUN
ijtc-533	67	55	conditions	condition	NOUN
ijtc-533	67	56	are	be	AUX
ijtc-533	67	57	needed	need	VERB
ijtc-533	67	58	so	so	ADV
ijtc-533	67	59	a	a	DET
ijtc-533	67	60	policy	policy	NOUN
ijtc-533	67	61	implementation	implementation	NOUN
ijtc-533	67	62	can	can	AUX
ijtc-533	67	63	be	be	AUX
ijtc-533	67	64	successful	successful	ADJ
ijtc-533	67	65	?	?	PUNCT
ijtc-533	68	1	and	and	CCONJ
ijtc-533	68	2	what	what	PRON
ijtc-533	68	3	are	be	AUX
ijtc-533	68	4	the	the	DET
ijtc-533	68	5	main	main	ADJ
ijtc-533	68	6	obstacles	obstacle	NOUN
ijtc-533	68	7	that	that	PRON
ijtc-533	68	8	cause	cause	VERB
ijtc-533	68	9	a	a	DET
ijtc-533	68	10	policy	policy	NOUN
ijtc-533	68	11	implementation	implementation	NOUN
ijtc-533	68	12	to	to	PART
ijtc-533	68	13	fail	fail	VERB
ijtc-533	68	14	?	?	PUNCT
ijtc-533	69	1	edwards	edwards	PROPN
ijtc-533	69	2	tries	try	VERB
ijtc-533	69	3	to	to	PART
ijtc-533	69	4	answer	answer	VERB
ijtc-533	69	5	these	these	DET
ijtc-533	69	6	two	two	NUM
ijtc-533	69	7	essential	essential	ADJ
ijtc-533	69	8	questions	question	NOUN
ijtc-533	69	9	by	by	ADP
ijtc-533	69	10	discussing	discuss	VERB
ijtc-533	69	11	four	four	NUM
ijtc-533	69	12	crucial	crucial	ADJ
ijtc-533	69	13	factors	factor	NOUN
ijtc-533	69	14	or	or	CCONJ
ijtc-533	69	15	variables	variable	NOUN
ijtc-533	69	16	in	in	ADP
ijtc-533	69	17	implementing	implement	VERB
ijtc-533	69	18	public	public	ADJ
ijtc-533	69	19	policy	policy	NOUN
ijtc-533	69	20	.	.	PUNCT
ijtc-533	70	1	these	these	DET
ijtc-533	70	2	factors	factor	NOUN
ijtc-533	70	3	or	or	CCONJ
ijtc-533	70	4	variables	variable	NOUN
ijtc-533	70	5	are	be	AUX
ijtc-533	70	6	communication	communication	NOUN
ijtc-533	70	7	,	,	PUNCT
ijtc-533	70	8	sources	source	NOUN
ijtc-533	70	9	,	,	PUNCT
ijtc-533	70	10	tendencies	tendency	NOUN
ijtc-533	70	11	or	or	CCONJ
ijtc-533	70	12	behaviors	behavior	NOUN
ijtc-533	70	13	,	,	PUNCT
ijtc-533	70	14	and	and	CCONJ
ijtc-533	70	15	bureaucratic	bureaucratic	ADJ
ijtc-533	70	16	structure	structure	NOUN
ijtc-533	70	17	.	.	PUNCT
ijtc-533	71	1	edward	edward	PROPN
ijtc-533	71	2	proposes	propose	VERB
ijtc-533	71	3	four	four	NUM
ijtc-533	71	4	factors	factor	NOUN
ijtc-533	71	5	that	that	PRON
ijtc-533	71	6	play	play	VERB
ijtc-533	71	7	an	an	DET
ijtc-533	71	8	essential	essential	ADJ
ijtc-533	71	9	role	role	NOUN
ijtc-533	71	10	in	in	ADP
ijtc-533	71	11	achieving	achieve	VERB
ijtc-533	71	12	successful	successful	ADJ
ijtc-533	71	13	implementation	implementation	NOUN
ijtc-533	71	14	.	.	PUNCT
ijtc-533	72	1	the	the	DET
ijtc-533	72	2	factors	factor	NOUN
ijtc-533	72	3	that	that	PRON
ijtc-533	72	4	influence	influence	VERB
ijtc-533	72	5	the	the	DET
ijtc-533	72	6	success	success	NOUN
ijtc-533	72	7	or	or	CCONJ
ijtc-533	72	8	failure	failure	NOUN
ijtc-533	72	9	of	of	ADP
ijtc-533	72	10	policy	policy	NOUN
ijtc-533	72	11	implementation	implementation	NOUN
ijtc-533	72	12	are	be	AUX
ijtc-533	72	13	communication	communication	NOUN
ijtc-533	72	14	factors	factor	NOUN
ijtc-533	72	15	,	,	PUNCT
ijtc-533	72	16	resources	resource	NOUN
ijtc-533	72	17	,	,	PUNCT
ijtc-533	72	18	disposition	disposition	NOUN
ijtc-533	72	19	(	(	PUNCT
ijtc-533	72	20	disposition	disposition	NOUN
ijtc-533	72	21	)	)	PUNCT
ijtc-533	72	22	,	,	PUNCT
ijtc-533	72	23	and	and	CCONJ
ijtc-533	72	24	bureaucratic	bureaucratic	ADJ
ijtc-533	72	25	structure	structure	NOUN
ijtc-533	72	26	(	(	PUNCT
ijtc-533	72	27	bureaucratic	bureaucratic	ADJ
ijtc-533	72	28	structure	structure	NOUN
ijtc-533	72	29	)	)	PUNCT
ijtc-533	72	30	(	(	PUNCT
ijtc-533	72	31	edward	edward	NOUN
ijtc-533	72	32	in	in	ADP
ijtc-533	72	33	widodo	widodo	PROPN
ijtc-533	72	34	2011	2011	NUM
ijtc-533	72	35	,	,	PUNCT
ijtc-533	72	36	96	96	NUM
ijtc-533	72	37	-	-	SYM
ijtc-533	72	38	110	110	NUM
ijtc-533	72	39	)	)	PUNCT
ijtc-533	72	40	.	.	PUNCT
ijtc-533	73	1	method	method	VERB
ijtc-533	73	2	the	the	DET
ijtc-533	73	3	research	research	NOUN
ijtc-533	73	4	approach	approach	NOUN
ijtc-533	73	5	is	be	AUX
ijtc-533	73	6	a	a	DET
ijtc-533	73	7	method	method	NOUN
ijtc-533	73	8	or	or	CCONJ
ijtc-533	73	9	method	method	NOUN
ijtc-533	73	10	for	for	ADP
ijtc-533	73	11	conducting	conduct	VERB
ijtc-533	73	12	research	research	NOUN
ijtc-533	73	13	.	.	PUNCT
ijtc-533	74	1	in	in	ADP
ijtc-533	74	2	this	this	DET
ijtc-533	74	3	study	study	NOUN
ijtc-533	74	4	,	,	PUNCT
ijtc-533	74	5	the	the	DET
ijtc-533	74	6	author	author	NOUN
ijtc-533	74	7	uses	use	VERB
ijtc-533	74	8	a	a	DET
ijtc-533	74	9	qualitative	qualitative	ADJ
ijtc-533	74	10	approach	approach	NOUN
ijtc-533	74	11	;	;	PUNCT
ijtc-533	74	12	the	the	DET
ijtc-533	74	13	definition	definition	NOUN
ijtc-533	74	14	of	of	ADP
ijtc-533	74	15	qualitative	qualitative	ADJ
ijtc-533	74	16	research	research	NOUN
ijtc-533	74	17	methods	method	NOUN
ijtc-533	74	18	according	accord	VERB
ijtc-533	74	19	to	to	ADP
ijtc-533	74	20	sugiyono	sugiyono	NOUN
ijtc-533	74	21	(	(	PUNCT
ijtc-533	74	22	2012	2012	NUM
ijtc-533	74	23	:	:	PUNCT
ijtc-533	74	24	9	9	NUM
ijtc-533	74	25	):	):	PUNCT
ijtc-533	74	26	qualitative	qualitative	ADJ
ijtc-533	74	27	research	research	NOUN
ijtc-533	74	28	is	be	AUX
ijtc-533	74	29	a	a	DET
ijtc-533	74	30	research	research	NOUN
ijtc-533	74	31	method	method	NOUN
ijtc-533	74	32	based	base	VERB
ijtc-533	74	33	on	on	ADP
ijtc-533	74	34	the	the	DET
ijtc-533	74	35	philosophy	philosophy	NOUN
ijtc-533	74	36	of	of	ADP
ijtc-533	74	37	postpositivism	postpositivism	NOUN
ijtc-533	74	38	,	,	PUNCT
ijtc-533	74	39	used	use	VERB
ijtc-533	74	40	to	to	PART
ijtc-533	74	41	examine	examine	VERB
ijtc-533	74	42	the	the	DET
ijtc-533	74	43	condition	condition	NOUN
ijtc-533	74	44	of	of	ADP
ijtc-533	74	45	natural	natural	ADJ
ijtc-533	74	46	objects	object	NOUN
ijtc-533	74	47	where	where	SCONJ
ijtc-533	74	48	the	the	DET
ijtc-533	74	49	researcher	researcher	NOUN
ijtc-533	74	50	is	be	AUX
ijtc-533	74	51	the	the	DET
ijtc-533	74	52	key	key	ADJ
ijtc-533	74	53	instrument	instrument	NOUN
ijtc-533	74	54	.	.	PUNCT
ijtc-533	75	1	data	datum	NOUN
ijtc-533	75	2	collection	collection	NOUN
ijtc-533	75	3	is	be	AUX
ijtc-533	75	4	done	do	VERB
ijtc-533	75	5	by	by	ADP
ijtc-533	75	6	triangulation	triangulation	NOUN
ijtc-533	75	7	(	(	PUNCT
ijtc-533	75	8	combined	combine	VERB
ijtc-533	75	9	)	)	PUNCT
ijtc-533	75	10	data	datum	NOUN
ijtc-533	75	11	analysis	analysis	NOUN
ijtc-533	75	12	is	be	AUX
ijtc-533	75	13	inductive	inductive	ADJ
ijtc-533	75	14	qualitative	qualitative	ADJ
ijtc-533	75	15	and	and	CCONJ
ijtc-533	75	16	research	research	NOUN
ijtc-533	75	17	results	result	NOUN
ijtc-533	75	18	emphasize	emphasize	VERB
ijtc-533	75	19	more	more	ADV
ijtc-533	75	20	on	on	ADP
ijtc-533	75	21	meaning	meaning	NOUN
ijtc-533	75	22	than	than	ADP
ijtc-533	75	23	generalization	generalization	NOUN
ijtc-533	75	24	.	.	PUNCT
ijtc-533	76	1	qualitative	qualitative	ADJ
ijtc-533	76	2	research	research	NOUN
ijtc-533	76	3	is	be	AUX
ijtc-533	76	4	an	an	DET
ijtc-533	76	5	investigation	investigation	NOUN
ijtc-533	76	6	process	process	NOUN
ijtc-533	76	7	to	to	PART
ijtc-533	76	8	understand	understand	VERB
ijtc-533	76	9	social	social	ADJ
ijtc-533	76	10	or	or	CCONJ
ijtc-533	76	11	human	human	ADJ
ijtc-533	76	12	problems	problem	NOUN
ijtc-533	76	13	,	,	PUNCT
ijtc-533	76	14	based	base	VERB
ijtc-533	76	15	on	on	ADP
ijtc-533	76	16	creating	create	VERB
ijtc-533	76	17	a	a	DET
ijtc-533	76	18	holistic	holistic	ADJ
ijtc-533	76	19	picture	picture	NOUN
ijtc-533	76	20	formed	form	VERB
ijtc-533	76	21	with	with	ADP
ijtc-533	76	22	words	word	NOUN
ijtc-533	76	23	,	,	PUNCT
ijtc-533	76	24	reporting	report	VERB
ijtc-533	76	25	informants	informant	NOUN
ijtc-533	76	26	'	'	PART
ijtc-533	76	27	views	view	NOUN
ijtc-533	76	28	in	in	ADP
ijtc-533	76	29	detail	detail	NOUN
ijtc-533	76	30	,	,	PUNCT
ijtc-533	76	31	and	and	CCONJ
ijtc-533	76	32	arranged	arrange	VERB
ijtc-533	76	33	based	base	VERB
ijtc-533	76	34	on	on	ADP
ijtc-533	76	35	a	a	DET
ijtc-533	76	36	scientific	scientific	ADJ
ijtc-533	76	37	background	background	NOUN
ijtc-533	76	38	(	(	PUNCT
ijtc-533	76	39	natural	natural	ADJ
ijtc-533	76	40	setting	setting	NOUN
ijtc-533	76	41	)	)	PUNCT
ijtc-533	76	42	.	.	PUNCT
ijtc-533	77	1	through	through	ADP
ijtc-533	77	2	qualitative	qualitative	ADJ
ijtc-533	77	3	research	research	NOUN
ijtc-533	77	4	,	,	PUNCT
ijtc-533	77	5	researchers	researcher	NOUN
ijtc-533	77	6	can	can	AUX
ijtc-533	77	7	identify	identify	VERB
ijtc-533	77	8	subjects	subject	NOUN
ijtc-533	77	9	and	and	CCONJ
ijtc-533	77	10	feel	feel	VERB
ijtc-533	77	11	what	what	PRON
ijtc-533	77	12	they	they	PRON
ijtc-533	77	13	experience	experience	VERB
ijtc-533	77	14	in	in	ADP
ijtc-533	77	15	everyday	everyday	ADJ
ijtc-533	77	16	life	life	NOUN
ijtc-533	77	17	.	.	PUNCT
ijtc-533	78	1	the	the	DET
ijtc-533	78	2	selection	selection	NOUN
ijtc-533	78	3	of	of	ADP
ijtc-533	78	4	this	this	DET
ijtc-533	78	5	qualitative	qualitative	ADJ
ijtc-533	78	6	method	method	NOUN
ijtc-533	78	7	aims	aim	VERB
ijtc-533	78	8	to	to	PART
ijtc-533	78	9	describe	describe	VERB
ijtc-533	78	10	in	in	ADP
ijtc-533	78	11	detail	detail	NOUN
ijtc-533	78	12	the	the	DET
ijtc-533	78	13	extent	extent	NOUN
ijtc-533	78	14	to	to	PART
ijtc-533	78	15	which	which	PRON
ijtc-533	78	16	the	the	DET
ijtc-533	78	17	effort	effort	NOUN
ijtc-533	78	18	to	to	PART
ijtc-533	78	19	implement	implement	VERB
ijtc-533	78	20	the	the	DET
ijtc-533	78	21	entertainment	entertainment	NOUN
ijtc-533	78	22	tax	tax	NOUN
ijtc-533	78	23	collection	collection	NOUN
ijtc-533	78	24	policy	policy	NOUN
ijtc-533	78	25	increases	increase	VERB
ijtc-533	78	26	local	local	ADJ
ijtc-533	78	27	tax	tax	NOUN
ijtc-533	78	28	revenues	revenue	NOUN
ijtc-533	78	29	at	at	ADP
ijtc-533	78	30	the	the	DET
ijtc-533	78	31	dki	dki	PROPN
ijtc-533	78	32	jakarta	jakarta	PROPN
ijtc-533	78	33	regional	regional	PROPN
ijtc-533	78	34	revenue	revenue	PROPN
ijtc-533	78	35	agency	agency	NOUN
ijtc-533	78	36	.	.	PUNCT
ijtc-533	79	1	the	the	DET
ijtc-533	79	2	researcher	researcher	NOUN
ijtc-533	79	3	will	will	AUX
ijtc-533	79	4	analyze	analyze	VERB
ijtc-533	79	5	the	the	DET
ijtc-533	79	6	implementation	implementation	NOUN
ijtc-533	79	7	of	of	ADP
ijtc-533	79	8	the	the	DET
ijtc-533	79	9	entertainment	entertainment	NOUN
ijtc-533	79	10	tax	tax	NOUN
ijtc-533	79	11	collection	collection	NOUN
ijtc-533	79	12	policy	policy	NOUN
ijtc-533	79	13	in	in	ADP
ijtc-533	79	14	dki	dki	PROPN
ijtc-533	79	15	jakarta	jakarta	PROPN
ijtc-533	79	16	province	province	PROPN
ijtc-533	79	17	and	and	CCONJ
ijtc-533	79	18	whether	whether	SCONJ
ijtc-533	79	19	it	it	PRON
ijtc-533	79	20	has	have	AUX
ijtc-533	79	21	reached	reach	VERB
ijtc-533	79	22	the	the	DET
ijtc-533	79	23	operational	operational	ADJ
ijtc-533	79	24	standard	standard	NOUN
ijtc-533	79	25	or	or	CCONJ
ijtc-533	79	26	not	not	PART
ijtc-533	79	27	in	in	ADP
ijtc-533	79	28	the	the	DET
ijtc-533	79	29	performance	performance	NOUN
ijtc-533	79	30	of	of	ADP
ijtc-533	79	31	entertainment	entertainment	NOUN
ijtc-533	79	32	tax	tax	NOUN
ijtc-533	79	33	collection	collection	NOUN
ijtc-533	79	34	policy	policy	NOUN
ijtc-533	79	35	as	as	ADP
ijtc-533	79	36	an	an	DET
ijtc-533	79	37	object	object	NOUN
ijtc-533	79	38	of	of	ADP
ijtc-533	79	39	research	research	NOUN
ijtc-533	79	40	by	by	ADP
ijtc-533	79	41	describing	describe	VERB
ijtc-533	79	42	the	the	DET
ijtc-533	79	43	extent	extent	NOUN
ijtc-533	79	44	of	of	ADP
ijtc-533	79	45	the	the	DET
ijtc-533	79	46	implementation	implementation	NOUN
ijtc-533	79	47	of	of	ADP
ijtc-533	79	48	this	this	DET
ijtc-533	79	49	policy	policy	NOUN
ijtc-533	79	50	in	in	ADP
ijtc-533	79	51	the	the	DET
ijtc-533	79	52	field	field	NOUN
ijtc-533	79	53	and	and	CCONJ
ijtc-533	79	54	the	the	DET
ijtc-533	79	55	impact	impact	NOUN
ijtc-533	79	56	of	of	ADP
ijtc-533	79	57	implementing	implement	VERB
ijtc-533	79	58	this	this	DET
ijtc-533	79	59	policy	policy	NOUN
ijtc-533	79	60	in	in	ADP
ijtc-533	79	61	dki	dki	PROPN
ijtc-533	79	62	jakarta	jakarta	PROPN
ijtc-533	79	63	province	province	PROPN
ijtc-533	79	64	.	.	PUNCT
ijtc-533	80	1	data	datum	NOUN
ijtc-533	80	2	analysis	analysis	NOUN
ijtc-533	80	3	techniques	technique	NOUN
ijtc-533	80	4	are	be	AUX
ijtc-533	80	5	used	use	VERB
ijtc-533	80	6	in	in	ADP
ijtc-533	80	7	data	data	NOUN
ijtc-533	80	8	collection	collection	NOUN
ijtc-533	80	9	,	,	PUNCT
ijtc-533	80	10	reduction	reduction	NOUN
ijtc-533	80	11	,	,	PUNCT
ijtc-533	80	12	presentation	presentation	NOUN
ijtc-533	80	13	,	,	PUNCT
ijtc-533	80	14	and	and	CCONJ
ijtc-533	80	15	conclusions	conclusion	NOUN
ijtc-533	80	16	.	.	PUNCT
ijtc-533	81	1	informants	informant	NOUN
ijtc-533	81	2	in	in	ADP
ijtc-533	81	3	this	this	DET
ijtc-533	81	4	study	study	NOUN
ijtc-533	81	5	consisted	consist	VERB
ijtc-533	81	6	of	of	ADP
ijtc-533	81	7	tax	tax	NOUN
ijtc-533	81	8	officials	official	NOUN
ijtc-533	81	9	from	from	ADP
ijtc-533	81	10	the	the	DET
ijtc-533	81	11	regional	regional	ADJ
ijtc-533	81	12	revenue	revenue	NOUN
ijtc-533	81	13	agency	agency	NOUN
ijtc-533	81	14	,	,	PUNCT
ijtc-533	81	15	tax	tax	NOUN
ijtc-533	81	16	officers	officer	NOUN
ijtc-533	81	17	from	from	ADP
ijtc-533	81	18	the	the	DET
ijtc-533	81	19	regional	regional	ADJ
ijtc-533	81	20	revenue	revenue	NOUN
ijtc-533	81	21	and	and	CCONJ
ijtc-533	81	22	revenue	revenue	NOUN
ijtc-533	81	23	unit	unit	NOUN
ijtc-533	81	24	,	,	PUNCT
ijtc-533	81	25	taxpayers	taxpayer	NOUN
ijtc-533	81	26	,	,	PUNCT
ijtc-533	81	27	and	and	CCONJ
ijtc-533	81	28	academics	academic	NOUN
ijtc-533	81	29	.	.	PUNCT
ijtc-533	82	1	data	datum	NOUN
ijtc-533	82	2	collection	collection	NOUN
ijtc-533	82	3	techniques	technique	NOUN
ijtc-533	82	4	were	be	AUX
ijtc-533	82	5	used	use	VERB
ijtc-533	82	6	using	use	VERB
ijtc-533	82	7	interviews	interview	NOUN
ijtc-533	82	8	,	,	PUNCT
ijtc-533	82	9	observation	observation	NOUN
ijtc-533	82	10	,	,	PUNCT
ijtc-533	82	11	and	and	CCONJ
ijtc-533	82	12	documentation	documentation	NOUN
ijtc-533	82	13	procedures	procedure	NOUN
ijtc-533	82	14	.	.	PUNCT
ijtc-533	83	1	result	result	NOUN
ijtc-533	83	2	and	and	CCONJ
ijtc-533	83	3	discussion	discussion	NOUN
ijtc-533	83	4	implementation	implementation	NOUN
ijtc-533	83	5	of	of	ADP
ijtc-533	83	6	the	the	DET
ijtc-533	83	7	entertainment	entertainment	NOUN
ijtc-533	83	8	tax	tax	NOUN
ijtc-533	83	9	collection	collection	NOUN
ijtc-533	83	10	policy	policy	NOUN
ijtc-533	83	11	to	to	PART
ijtc-533	83	12	increase	increase	VERB
ijtc-533	83	13	local	local	ADJ
ijtc-533	83	14	tax	tax	NOUN
ijtc-533	83	15	revenue	revenue	NOUN
ijtc-533	83	16	at	at	ADP
ijtc-533	83	17	the	the	DET
ijtc-533	83	18	dki	dki	PROPN
ijtc-533	83	19	jakarta	jakarta	PROPN
ijtc-533	83	20	regional	regional	PROPN
ijtc-533	83	21	revenue	revenue	PROPN
ijtc-533	83	22	agency	agency	NOUN
ijtc-533	83	23	to	to	PART
ijtc-533	83	24	increase	increase	VERB
ijtc-533	83	25	dki	dki	PROPN
ijtc-533	83	26	jakarta	jakarta	PROPN
ijtc-533	83	27	's	's	PART
ijtc-533	83	28	entertainment	entertainment	NOUN
ijtc-533	83	29	tax	tax	NOUN
ijtc-533	83	30	revenue	revenue	NOUN
ijtc-533	83	31	,	,	PUNCT
ijtc-533	83	32	there	there	PRON
ijtc-533	83	33	is	be	VERB
ijtc-533	83	34	nothing	nothing	PRON
ijtc-533	83	35	wrong	wrong	ADJ
ijtc-533	83	36	with	with	ADP
ijtc-533	83	37	implementing	implement	VERB
ijtc-533	83	38	policies	policy	NOUN
ijtc-533	83	39	made	make	VERB
ijtc-533	83	40	by	by	ADP
ijtc-533	83	41	the	the	DET
ijtc-533	83	42	dki	dki	PROPN
ijtc-533	83	43	jakarta	jakarta	PROPN
ijtc-533	83	44	provincial	provincial	ADJ
ijtc-533	83	45	government	government	NOUN
ijtc-533	83	46	.	.	PUNCT
ijtc-533	84	1	this	this	PRON
ijtc-533	84	2	can	can	AUX
ijtc-533	84	3	be	be	AUX
ijtc-533	84	4	seen	see	VERB
ijtc-533	84	5	from	from	ADP
ijtc-533	84	6	entertainment	entertainment	NOUN
ijtc-533	84	7	tax	tax	NOUN
ijtc-533	84	8	revenues	revenue	NOUN
ijtc-533	84	9	in	in	ADP
ijtc-533	84	10	2016	2016	NUM
ijtc-533	84	11	which	which	PRON
ijtc-533	84	12	exceeded	exceed	VERB
ijtc-533	84	13	the	the	DET
ijtc-533	84	14	target	target	NOUN
ijtc-533	84	15	of	of	ADP
ijtc-533	84	16	109.93	109.93	NUM
ijtc-533	84	17	%	%	NOUN
ijtc-533	84	18	or	or	CCONJ
ijtc-533	84	19	769,540,265.13	769,540,265.13	NUM
ijtc-533	84	20	,	,	PUNCT
ijtc-533	84	21	then	then	ADV
ijtc-533	84	22	in	in	ADP
ijtc-533	84	23	2017	2017	NUM
ijtc-533	84	24	entertainment	entertainment	NOUN
ijtc-533	84	25	tax	tax	NOUN
ijtc-533	84	26	revenues	revenue	NOUN
ijtc-533	84	27	only	only	ADV
ijtc-533	84	28	reached	reach	VERB
ijtc-533	84	29	94.42	94.42	NUM
ijtc-533	84	30	%	%	NOUN
ijtc-533	84	31	or	or	CCONJ
ijtc-533	84	32	755,3799,514,979	755,3799,514,979	NUM
ijtc-533	84	33	,	,	PUNCT
ijtc-533	84	34	in	in	ADP
ijtc-533	84	35	2018	2018	NUM
ijtc-533	84	36	the	the	DET
ijtc-533	84	37	achievement	achievement	NOUN
ijtc-533	84	38	of	of	ADP
ijtc-533	84	39	entertainment	entertainment	NOUN
ijtc-533	84	40	tax	tax	NOUN
ijtc-533	84	41	revenues	revenue	NOUN
ijtc-533	84	42	was	be	AUX
ijtc-533	84	43	only	only	ADV
ijtc-533	84	44	96.33	96.33	NUM
ijtc-533	84	45	%	%	NOUN
ijtc-533	84	46	or	or	CCONJ
ijtc-533	84	47	867,004,115,175	867,004,115,175	NUM
ijtc-533	84	48	,	,	PUNCT
ijtc-533	84	49	and	and	CCONJ
ijtc-533	84	50	in	in	ADP
ijtc-533	84	51	2019	2019	NUM
ijtc-533	84	52	,	,	PUNCT
ijtc-533	84	53	entertainment	entertainment	NOUN
ijtc-533	84	54	tax	tax	NOUN
ijtc-533	84	55	revenues	revenue	NOUN
ijtc-533	84	56	reached	reach	VERB
ijtc-533	84	57	101.09	101.09	NUM
ijtc-533	84	58	%	%	NOUN
ijtc-533	84	59	or	or	CCONJ
ijtc-533	84	60	859,061,073,573	859,061,073,573	NUM
ijtc-533	84	61	.	.	PUNCT
ijtc-533	85	1	and	and	CCONJ
ijtc-533	85	2	for	for	ADP
ijtc-533	85	3	the	the	DET
ijtc-533	85	4	contribution	contribution	NOUN
ijtc-533	85	5	of	of	ADP
ijtc-533	85	6	entertainment	entertainment	NOUN
ijtc-533	85	7	tax	tax	NOUN
ijtc-533	85	8	to	to	PART
ijtc-533	85	9	increase	increase	VERB
ijtc-533	85	10	revenue	revenue	NOUN
ijtc-533	85	11	to	to	ADP
ijtc-533	85	12	local	local	ADJ
ijtc-533	85	13	taxes	taxis	NOUN
ijtc-533	85	14	from	from	ADP
ijtc-533	85	15	2016	2016	NUM
ijtc-533	85	16	-	-	SYM
ijtc-533	85	17	2019	2019	NUM
ijtc-533	85	18	,	,	PUNCT
ijtc-533	85	19	namely	namely	ADV
ijtc-533	85	20	for	for	ADP
ijtc-533	85	21	the	the	DET
ijtc-533	85	22	realization	realization	NOUN
ijtc-533	85	23	of	of	ADP
ijtc-533	85	24	local	local	ADJ
ijtc-533	85	25	taxes	taxis	NOUN
ijtc-533	85	26	that	that	PRON
ijtc-533	85	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-533	85	28	analysis	analysis	NOUN
ijtc-533	85	29	of	of	ADP
ijtc-533	85	30	implementation	implementation	NOUN
ijtc-533	85	31	of	of	ADP
ijtc-533	85	32	entertainment	entertainment	NOUN
ijtc-533	85	33	tax	tax	NOUN
ijtc-533	85	34	collection	collection	NOUN
ijtc-533	85	35	policy	policy	NOUN
ijtc-533	85	36	in	in	ADP
ijtc-533	85	37	the	the	DET
ijtc-533	85	38	order	order	NOUN
ijtc-533	85	39	to	to	PART
ijtc-533	85	40	increase	increase	VERB
ijtc-533	85	41	regional	regional	ADJ
ijtc-533	85	42	tax	tax	NOUN
ijtc-533	85	43	revenue	revenue	NOUN
ijtc-533	85	44	at	at	ADP
ijtc-533	85	45	the	the	DET
ijtc-533	85	46	dki	dki	PROPN
ijtc-533	85	47	jakarta	jakarta	PROPN
ijtc-533	85	48	regional	regional	PROPN
ijtc-533	85	49	revenue	revenue	PROPN
ijtc-533	85	50	agency	agency	PROPN
ijtc-533	85	51	singgih	singgih	PROPN
ijtc-533	85	52	,	,	PUNCT
ijtc-533	85	53	anisah	anisah	NOUN
ijtc-533	85	54	and	and	CCONJ
ijtc-533	85	55	permatasari	permatasari	ADJ
ijtc-533	85	56	332	332	NUM
ijtc-533	85	57	|	|	ADV
ijtc-533	85	58	ilomata	ilomata	PROPN
ijtc-533	85	59	international	international	ADJ
ijtc-533	85	60	journal	journal	NOUN
ijtc-533	85	61	of	of	ADP
ijtc-533	85	62	tax	tax	PROPN
ijtc-533	85	63	&	&	CCONJ
ijtc-533	85	64	accounting	accounting	PROPN
ijtc-533	85	65	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-533	85	66	has	have	AUX
ijtc-533	85	67	increased	increase	VERB
ijtc-533	85	68	every	every	DET
ijtc-533	85	69	year	year	NOUN
ijtc-533	85	70	,	,	PUNCT
ijtc-533	85	71	2016	2016	NUM
ijtc-533	85	72	the	the	DET
ijtc-533	85	73	percentage	percentage	NOUN
ijtc-533	85	74	of	of	ADP
ijtc-533	85	75	entertainment	entertainment	NOUN
ijtc-533	85	76	tax	tax	NOUN
ijtc-533	85	77	contributions	contribution	NOUN
ijtc-533	85	78	to	to	ADP
ijtc-533	85	79	local	local	ADJ
ijtc-533	85	80	taxes	taxis	NOUN
ijtc-533	85	81	was	be	AUX
ijtc-533	85	82	2.43	2.43	NUM
ijtc-533	85	83	%	%	NOUN
ijtc-533	85	84	,	,	PUNCT
ijtc-533	85	85	but	but	CCONJ
ijtc-533	85	86	in	in	ADP
ijtc-533	85	87	2017	2017	NUM
ijtc-533	85	88	,	,	PUNCT
ijtc-533	85	89	the	the	DET
ijtc-533	85	90	percentage	percentage	NOUN
ijtc-533	85	91	of	of	ADP
ijtc-533	85	92	entertainment	entertainment	NOUN
ijtc-533	85	93	tax	tax	NOUN
ijtc-533	85	94	contributions	contribution	NOUN
ijtc-533	85	95	the	the	DET
ijtc-533	85	96	regional	regional	ADJ
ijtc-533	85	97	tax	tax	NOUN
ijtc-533	85	98	decreased	decrease	VERB
ijtc-533	85	99	by	by	ADP
ijtc-533	85	100	2.07	2.07	NUM
ijtc-533	85	101	%	%	NOUN
ijtc-533	85	102	because	because	SCONJ
ijtc-533	85	103	the	the	DET
ijtc-533	85	104	realization	realization	NOUN
ijtc-533	85	105	of	of	ADP
ijtc-533	85	106	the	the	DET
ijtc-533	85	107	regional	regional	ADJ
ijtc-533	85	108	tax	tax	NOUN
ijtc-533	85	109	increased	increase	VERB
ijtc-533	85	110	compared	compare	VERB
ijtc-533	85	111	to	to	ADP
ijtc-533	85	112	2016	2016	NUM
ijtc-533	85	113	and	and	CCONJ
ijtc-533	85	114	the	the	DET
ijtc-533	85	115	entertainment	entertainment	NOUN
ijtc-533	85	116	tax	tax	NOUN
ijtc-533	85	117	realization	realization	NOUN
ijtc-533	85	118	decreased	decrease	VERB
ijtc-533	85	119	in	in	ADP
ijtc-533	85	120	2017	2017	NUM
ijtc-533	85	121	.	.	PUNCT
ijtc-533	86	1	in	in	ADP
ijtc-533	86	2	2018	2018	NUM
ijtc-533	86	3	the	the	DET
ijtc-533	86	4	percentage	percentage	NOUN
ijtc-533	86	5	increased	increase	VERB
ijtc-533	86	6	by	by	ADP
ijtc-533	86	7	2.32	2.32	NUM
ijtc-533	86	8	%	%	NOUN
ijtc-533	86	9	due	due	ADP
ijtc-533	86	10	to	to	ADP
ijtc-533	86	11	the	the	DET
ijtc-533	86	12	realization	realization	NOUN
ijtc-533	86	13	of	of	ADP
ijtc-533	86	14	local	local	ADJ
ijtc-533	86	15	and	and	CCONJ
ijtc-533	86	16	entertainment	entertainment	NOUN
ijtc-533	86	17	taxes	taxis	NOUN
ijtc-533	86	18	.	.	PUNCT
ijtc-533	87	1	the	the	DET
ijtc-533	87	2	increase	increase	NOUN
ijtc-533	87	3	from	from	ADP
ijtc-533	87	4	the	the	DET
ijtc-533	87	5	previous	previous	ADJ
ijtc-533	87	6	year	year	NOUN
ijtc-533	87	7	.	.	PUNCT
ijtc-533	88	1	for	for	ADP
ijtc-533	88	2	2019	2019	NUM
ijtc-533	88	3	the	the	DET
ijtc-533	88	4	percentage	percentage	NOUN
ijtc-533	88	5	decreased	decrease	VERB
ijtc-533	88	6	by	by	ADP
ijtc-533	88	7	2.13	2.13	NUM
ijtc-533	88	8	%	%	NOUN
ijtc-533	88	9	because	because	SCONJ
ijtc-533	88	10	the	the	DET
ijtc-533	88	11	realization	realization	NOUN
ijtc-533	88	12	of	of	ADP
ijtc-533	88	13	local	local	ADJ
ijtc-533	88	14	taxes	taxis	NOUN
ijtc-533	88	15	had	have	AUX
ijtc-533	88	16	increased	increase	VERB
ijtc-533	88	17	significantly	significantly	ADV
ijtc-533	88	18	while	while	SCONJ
ijtc-533	88	19	the	the	DET
ijtc-533	88	20	realization	realization	NOUN
ijtc-533	88	21	of	of	ADP
ijtc-533	88	22	entertainment	entertainment	NOUN
ijtc-533	88	23	taxes	taxis	NOUN
ijtc-533	88	24	had	have	AUX
ijtc-533	88	25	decreased	decrease	VERB
ijtc-533	88	26	from	from	ADP
ijtc-533	88	27	the	the	DET
ijtc-533	88	28	previous	previous	ADJ
ijtc-533	88	29	year	year	NOUN
ijtc-533	88	30	.	.	PUNCT
ijtc-533	89	1	from	from	ADP
ijtc-533	89	2	these	these	DET
ijtc-533	89	3	results	result	NOUN
ijtc-533	89	4	,	,	PUNCT
ijtc-533	89	5	it	it	PRON
ijtc-533	89	6	can	can	AUX
ijtc-533	89	7	be	be	AUX
ijtc-533	89	8	concluded	conclude	VERB
ijtc-533	89	9	that	that	SCONJ
ijtc-533	89	10	the	the	DET
ijtc-533	89	11	entertainment	entertainment	NOUN
ijtc-533	89	12	tax	tax	NOUN
ijtc-533	89	13	revenue	revenue	NOUN
ijtc-533	89	14	is	be	AUX
ijtc-533	89	15	inconsistent	inconsistent	ADJ
ijtc-533	89	16	with	with	ADP
ijtc-533	89	17	the	the	DET
ijtc-533	89	18	year	year	NOUN
ijtc-533	89	19	in	in	ADP
ijtc-533	89	20	the	the	DET
ijtc-533	89	21	realization	realization	NOUN
ijtc-533	89	22	of	of	ADP
ijtc-533	89	23	entertainment	entertainment	NOUN
ijtc-533	89	24	tax	tax	NOUN
ijtc-533	89	25	revenue	revenue	NOUN
ijtc-533	89	26	.	.	PUNCT
ijtc-533	90	1	it	it	PRON
ijtc-533	90	2	happened	happen	VERB
ijtc-533	90	3	because	because	SCONJ
ijtc-533	90	4	of	of	ADP
ijtc-533	90	5	several	several	ADJ
ijtc-533	90	6	factors	factor	NOUN
ijtc-533	90	7	.	.	PUNCT
ijtc-533	91	1	therefore	therefore	ADV
ijtc-533	91	2	,	,	PUNCT
ijtc-533	91	3	the	the	DET
ijtc-533	91	4	implementation	implementation	NOUN
ijtc-533	91	5	of	of	ADP
ijtc-533	91	6	policies	policy	NOUN
ijtc-533	91	7	was	be	AUX
ijtc-533	91	8	used	use	VERB
ijtc-533	91	9	to	to	PART
ijtc-533	91	10	increase	increase	VERB
ijtc-533	91	11	entertainment	entertainment	NOUN
ijtc-533	91	12	tax	tax	NOUN
ijtc-533	91	13	revenues	revenue	NOUN
ijtc-533	91	14	.	.	PUNCT
ijtc-533	92	1	so	so	ADV
ijtc-533	92	2	the	the	DET
ijtc-533	92	3	researcher	researcher	NOUN
ijtc-533	92	4	uses	use	VERB
ijtc-533	92	5	the	the	DET
ijtc-533	92	6	george	george	PROPN
ijtc-533	92	7	c	c	PROPN
ijtc-533	92	8	edward	edward	PROPN
ijtc-533	92	9	iii	iii	PROPN
ijtc-533	92	10	concept	concept	NOUN
ijtc-533	92	11	,	,	PUNCT
ijtc-533	92	12	namely	namely	ADV
ijtc-533	92	13	policy	policy	NOUN
ijtc-533	92	14	implementation	implementation	NOUN
ijtc-533	92	15	,	,	PUNCT
ijtc-533	92	16	which	which	PRON
ijtc-533	92	17	suggests	suggest	VERB
ijtc-533	92	18	that	that	SCONJ
ijtc-533	92	19	four	four	NUM
ijtc-533	92	20	factors	factor	NOUN
ijtc-533	92	21	influence	influence	VERB
ijtc-533	92	22	the	the	DET
ijtc-533	92	23	success	success	NOUN
ijtc-533	92	24	of	of	ADP
ijtc-533	92	25	policy	policy	NOUN
ijtc-533	92	26	implementation	implementation	NOUN
ijtc-533	92	27	,	,	PUNCT
ijtc-533	92	28	namely	namely	ADV
ijtc-533	92	29	communication	communication	NOUN
ijtc-533	92	30	,	,	PUNCT
ijtc-533	92	31	resources	resource	NOUN
ijtc-533	92	32	,	,	PUNCT
ijtc-533	92	33	disposition	disposition	NOUN
ijtc-533	92	34	,	,	PUNCT
ijtc-533	92	35	and	and	CCONJ
ijtc-533	92	36	bureaucratic	bureaucratic	ADJ
ijtc-533	92	37	structure	structure	NOUN
ijtc-533	92	38	,	,	PUNCT
ijtc-533	92	39	which	which	PRON
ijtc-533	92	40	will	will	AUX
ijtc-533	92	41	be	be	AUX
ijtc-533	92	42	explained	explain	VERB
ijtc-533	92	43	as	as	SCONJ
ijtc-533	92	44	follows	follow	VERB
ijtc-533	92	45	:	:	PUNCT
ijtc-533	92	46	a.	a.	NOUN
ijtc-533	92	47	communication	communication	NOUN
ijtc-533	92	48	excellent	excellent	ADJ
ijtc-533	92	49	and	and	CCONJ
ijtc-533	92	50	effective	effective	ADJ
ijtc-533	92	51	policy	policy	NOUN
ijtc-533	92	52	implementation	implementation	NOUN
ijtc-533	92	53	requires	require	VERB
ijtc-533	92	54	communication	communication	NOUN
ijtc-533	92	55	,	,	PUNCT
ijtc-533	92	56	namely	namely	ADV
ijtc-533	92	57	the	the	DET
ijtc-533	92	58	relationship	relationship	NOUN
ijtc-533	92	59	between	between	ADP
ijtc-533	92	60	taxpayers	taxpayer	NOUN
ijtc-533	92	61	and	and	CCONJ
ijtc-533	92	62	policy	policy	NOUN
ijtc-533	92	63	implementers	implementer	NOUN
ijtc-533	92	64	.	.	PUNCT
ijtc-533	93	1	regional	regional	ADJ
ijtc-533	93	2	revenue	revenue	NOUN
ijtc-533	93	3	agencies	agency	NOUN
ijtc-533	93	4	have	have	AUX
ijtc-533	93	5	attempted	attempt	VERB
ijtc-533	93	6	to	to	PART
ijtc-533	93	7	carry	carry	VERB
ijtc-533	93	8	out	out	ADP
ijtc-533	93	9	the	the	DET
ijtc-533	93	10	process	process	NOUN
ijtc-533	93	11	of	of	ADP
ijtc-533	93	12	delivering	deliver	VERB
ijtc-533	93	13	information	information	NOUN
ijtc-533	93	14	to	to	ADP
ijtc-533	93	15	policy	policy	NOUN
ijtc-533	93	16	implementers	implementer	NOUN
ijtc-533	93	17	to	to	PART
ijtc-533	93	18	understand	understand	VERB
ijtc-533	93	19	what	what	PRON
ijtc-533	93	20	are	be	AUX
ijtc-533	93	21	the	the	DET
ijtc-533	93	22	objectives	objective	NOUN
ijtc-533	93	23	,	,	PUNCT
ijtc-533	93	24	content	content	NOUN
ijtc-533	93	25	,	,	PUNCT
ijtc-533	93	26	directions	direction	NOUN
ijtc-533	93	27	,	,	PUNCT
ijtc-533	93	28	and	and	CCONJ
ijtc-533	93	29	target	target	NOUN
ijtc-533	93	30	groups	group	NOUN
ijtc-533	93	31	of	of	ADP
ijtc-533	93	32	policies	policy	NOUN
ijtc-533	93	33	,	,	PUNCT
ijtc-533	93	34	so	so	SCONJ
ijtc-533	93	35	that	that	SCONJ
ijtc-533	93	36	policy	policy	NOUN
ijtc-533	93	37	implementers	implementer	NOUN
ijtc-533	93	38	prepare	prepare	VERB
ijtc-533	93	39	any	any	DET
ijtc-533	93	40	matters	matter	NOUN
ijtc-533	93	41	relating	relate	VERB
ijtc-533	93	42	to	to	ADP
ijtc-533	93	43	policy	policy	NOUN
ijtc-533	93	44	implementers	implementer	NOUN
ijtc-533	93	45	in	in	ADP
ijtc-533	93	46	the	the	DET
ijtc-533	93	47	context	context	NOUN
ijtc-533	93	48	of	of	ADP
ijtc-533	93	49	implementing	implement	VERB
ijtc-533	93	50	various	various	ADJ
ijtc-533	93	51	entertainment	entertainment	NOUN
ijtc-533	93	52	tax	tax	NOUN
ijtc-533	93	53	collection	collection	NOUN
ijtc-533	93	54	policies	policy	NOUN
ijtc-533	93	55	that	that	PRON
ijtc-533	93	56	have	have	AUX
ijtc-533	93	57	been	be	AUX
ijtc-533	93	58	carried	carry	VERB
ijtc-533	93	59	out	out	ADP
ijtc-533	93	60	.	.	PUNCT
ijtc-533	94	1	method	method	PROPN
ijtc-533	94	2	.	.	PUNCT
ijtc-533	95	1	based	base	VERB
ijtc-533	95	2	on	on	ADP
ijtc-533	95	3	the	the	DET
ijtc-533	95	4	results	result	NOUN
ijtc-533	95	5	of	of	ADP
ijtc-533	95	6	interviews	interview	NOUN
ijtc-533	95	7	conducted	conduct	VERB
ijtc-533	95	8	at	at	ADP
ijtc-533	95	9	the	the	DET
ijtc-533	95	10	dki	dki	PROPN
ijtc-533	95	11	jakarta	jakarta	PROPN
ijtc-533	95	12	regional	regional	PROPN
ijtc-533	95	13	revenue	revenue	PROPN
ijtc-533	95	14	agency	agency	NOUN
ijtc-533	95	15	,	,	PUNCT
ijtc-533	95	16	the	the	DET
ijtc-533	95	17	implementation	implementation	NOUN
ijtc-533	95	18	of	of	ADP
ijtc-533	95	19	approaches	approach	NOUN
ijtc-533	95	20	made	make	VERB
ijtc-533	95	21	to	to	PART
ijtc-533	95	22	increase	increase	VERB
ijtc-533	95	23	tax	tax	NOUN
ijtc-533	95	24	revenue	revenue	NOUN
ijtc-533	95	25	,	,	PUNCT
ijtc-533	95	26	several	several	ADJ
ijtc-533	95	27	things	thing	NOUN
ijtc-533	95	28	are	be	AUX
ijtc-533	95	29	done	do	VERB
ijtc-533	95	30	,	,	PUNCT
ijtc-533	95	31	namely	namely	ADV
ijtc-533	95	32	by	by	ADP
ijtc-533	95	33	communicating	communicate	VERB
ijtc-533	95	34	which	which	PRON
ijtc-533	95	35	is	be	AUX
ijtc-533	95	36	applied	apply	VERB
ijtc-533	95	37	using	use	VERB
ijtc-533	95	38	socialization	socialization	NOUN
ijtc-533	95	39	and	and	CCONJ
ijtc-533	95	40	also	also	ADV
ijtc-533	95	41	providing	provide	VERB
ijtc-533	95	42	such	such	ADJ
ijtc-533	95	43	as	as	ADP
ijtc-533	95	44	infographics	infographic	NOUN
ijtc-533	95	45	and	and	CCONJ
ijtc-533	95	46	videographics	videographic	NOUN
ijtc-533	95	47	so	so	SCONJ
ijtc-533	95	48	that	that	SCONJ
ijtc-533	95	49	taxpayers	taxpayer	NOUN
ijtc-533	95	50	are	be	AUX
ijtc-533	95	51	more	more	ADV
ijtc-533	95	52	obedient	obedient	ADJ
ijtc-533	95	53	in	in	ADP
ijtc-533	95	54	paying	pay	VERB
ijtc-533	95	55	their	their	PRON
ijtc-533	95	56	taxes	taxis	NOUN
ijtc-533	95	57	and	and	CCONJ
ijtc-533	95	58	conducting	conduct	VERB
ijtc-533	95	59	socialization	socialization	NOUN
ijtc-533	95	60	.	.	PUNCT
ijtc-533	96	1	directly	directly	ADV
ijtc-533	96	2	or	or	CCONJ
ijtc-533	96	3	online	online	ADV
ijtc-533	96	4	to	to	ADP
ijtc-533	96	5	taxpayers	taxpayer	NOUN
ijtc-533	96	6	.	.	PUNCT
ijtc-533	97	1	the	the	DET
ijtc-533	97	2	existence	existence	NOUN
ijtc-533	97	3	of	of	ADP
ijtc-533	97	4	socialization	socialization	NOUN
ijtc-533	97	5	is	be	AUX
ijtc-533	97	6	directly	directly	ADV
ijtc-533	97	7	or	or	CCONJ
ijtc-533	97	8	indirectly	indirectly	ADV
ijtc-533	97	9	supported	support	VERB
ijtc-533	97	10	by	by	ADP
ijtc-533	97	11	the	the	DET
ijtc-533	97	12	presence	presence	NOUN
ijtc-533	97	13	of	of	ADP
ijtc-533	97	14	socialization	socialization	NOUN
ijtc-533	97	15	media	medium	NOUN
ijtc-533	97	16	such	such	ADJ
ijtc-533	97	17	as	as	ADP
ijtc-533	97	18	infographics	infographic	NOUN
ijtc-533	97	19	and	and	CCONJ
ijtc-533	97	20	videographics	videographic	NOUN
ijtc-533	97	21	so	so	SCONJ
ijtc-533	97	22	that	that	SCONJ
ijtc-533	97	23	it	it	PRON
ijtc-533	97	24	can	can	AUX
ijtc-533	97	25	be	be	AUX
ijtc-533	97	26	understood	understand	VERB
ijtc-533	97	27	by	by	ADP
ijtc-533	97	28	taxpayers	taxpayer	NOUN
ijtc-533	97	29	so	so	SCONJ
ijtc-533	97	30	that	that	SCONJ
ijtc-533	97	31	taxpayers	taxpayer	NOUN
ijtc-533	97	32	better	well	ADV
ijtc-533	97	33	understand	understand	VERB
ijtc-533	97	34	tax	tax	NOUN
ijtc-533	97	35	collection	collection	NOUN
ijtc-533	97	36	procedures	procedure	NOUN
ijtc-533	97	37	and	and	CCONJ
ijtc-533	97	38	tax	tax	NOUN
ijtc-533	97	39	supervision	supervision	NOUN
ijtc-533	97	40	.	.	PUNCT
ijtc-533	98	1	in	in	ADP
ijtc-533	98	2	communication	communication	NOUN
ijtc-533	98	3	,	,	PUNCT
ijtc-533	98	4	information	information	NOUN
ijtc-533	98	5	transmission	transmission	NOUN
ijtc-533	98	6	,	,	PUNCT
ijtc-533	98	7	clarity	clarity	NOUN
ijtc-533	98	8	of	of	ADP
ijtc-533	98	9	information	information	NOUN
ijtc-533	98	10	,	,	PUNCT
ijtc-533	98	11	and	and	CCONJ
ijtc-533	98	12	data	datum	NOUN
ijtc-533	98	13	consistency	consistency	NOUN
ijtc-533	98	14	are	be	AUX
ijtc-533	98	15	also	also	ADV
ijtc-533	98	16	aspects	aspect	NOUN
ijtc-533	98	17	.	.	PUNCT
ijtc-533	99	1	in	in	ADP
ijtc-533	99	2	the	the	DET
ijtc-533	99	3	transmission	transmission	NOUN
ijtc-533	99	4	aspect	aspect	NOUN
ijtc-533	99	5	,	,	PUNCT
ijtc-533	99	6	the	the	DET
ijtc-533	99	7	implementation	implementation	NOUN
ijtc-533	99	8	of	of	ADP
ijtc-533	99	9	the	the	DET
ijtc-533	99	10	entertainment	entertainment	NOUN
ijtc-533	99	11	tax	tax	NOUN
ijtc-533	99	12	policy	policy	NOUN
ijtc-533	99	13	requires	require	VERB
ijtc-533	99	14	that	that	SCONJ
ijtc-533	99	15	a	a	DET
ijtc-533	99	16	policy	policy	NOUN
ijtc-533	99	17	be	be	AUX
ijtc-533	99	18	conveyed	convey	VERB
ijtc-533	99	19	to	to	ADP
ijtc-533	99	20	the	the	DET
ijtc-533	99	21	implementers	implementer	NOUN
ijtc-533	99	22	and	and	CCONJ
ijtc-533	99	23	the	the	DET
ijtc-533	99	24	target	target	NOUN
ijtc-533	99	25	group	group	NOUN
ijtc-533	99	26	,	,	PUNCT
ijtc-533	99	27	namely	namely	ADV
ijtc-533	99	28	the	the	DET
ijtc-533	99	29	entertainment	entertainment	NOUN
ijtc-533	99	30	tax	tax	NOUN
ijtc-533	99	31	taxpayers	taxpayer	NOUN
ijtc-533	99	32	,	,	PUNCT
ijtc-533	99	33	directly	directly	ADV
ijtc-533	99	34	or	or	CCONJ
ijtc-533	99	35	indirectly	indirectly	ADV
ijtc-533	99	36	.	.	PUNCT
ijtc-533	100	1	submission	submission	NOUN
ijtc-533	100	2	of	of	ADP
ijtc-533	100	3	information	information	NOUN
ijtc-533	100	4	is	be	AUX
ijtc-533	100	5	good	good	ADJ
ijtc-533	100	6	enough	enough	ADV
ijtc-533	100	7	,	,	PUNCT
ijtc-533	100	8	although	although	SCONJ
ijtc-533	100	9	there	there	PRON
ijtc-533	100	10	are	be	VERB
ijtc-533	100	11	still	still	ADV
ijtc-533	100	12	obstacles	obstacle	NOUN
ijtc-533	100	13	in	in	ADP
ijtc-533	100	14	implementing	implement	VERB
ijtc-533	100	15	information	information	NOUN
ijtc-533	100	16	media	medium	NOUN
ijtc-533	100	17	tax	tax	NOUN
ijtc-533	100	18	officials	official	NOUN
ijtc-533	100	19	use	use	VERB
ijtc-533	100	20	for	for	ADP
ijtc-533	100	21	taxpayers	taxpayer	NOUN
ijtc-533	100	22	,	,	PUNCT
ijtc-533	100	23	namely	namely	ADV
ijtc-533	100	24	through	through	ADP
ijtc-533	100	25	socialization	socialization	NOUN
ijtc-533	100	26	or	or	CCONJ
ijtc-533	100	27	infographics	infographic	NOUN
ijtc-533	100	28	and	and	CCONJ
ijtc-533	100	29	video	video	NOUN
ijtc-533	100	30	graphics	graphic	NOUN
ijtc-533	100	31	.	.	PUNCT
ijtc-533	101	1	according	accord	VERB
ijtc-533	101	2	to	to	ADP
ijtc-533	101	3	guidelines	guideline	NOUN
ijtc-533	101	4	,	,	PUNCT
ijtc-533	101	5	tax	tax	NOUN
ijtc-533	101	6	officers	officer	NOUN
ijtc-533	101	7	were	be	AUX
ijtc-533	101	8	given	give	VERB
ijtc-533	101	9	socialization	socialization	NOUN
ijtc-533	101	10	to	to	PART
ijtc-533	101	11	understand	understand	VERB
ijtc-533	101	12	tax	tax	NOUN
ijtc-533	101	13	collection	collection	NOUN
ijtc-533	101	14	procedures	procedure	NOUN
ijtc-533	101	15	and	and	CCONJ
ijtc-533	101	16	entertainment	entertainment	NOUN
ijtc-533	101	17	tax	tax	NOUN
ijtc-533	101	18	supervision	supervision	NOUN
ijtc-533	101	19	.	.	PUNCT
ijtc-533	102	1	hence	hence	ADV
ijtc-533	102	2	,	,	PUNCT
ijtc-533	102	3	taxpayers	taxpayer	NOUN
ijtc-533	102	4	are	be	AUX
ijtc-533	102	5	more	more	ADV
ijtc-533	102	6	obedient	obedient	ADJ
ijtc-533	102	7	in	in	ADP
ijtc-533	102	8	paying	pay	VERB
ijtc-533	102	9	taxes	taxis	NOUN
ijtc-533	102	10	.	.	PUNCT
ijtc-533	103	1	that	that	PRON
ijtc-533	103	2	of	of	ADP
ijtc-533	103	3	the	the	DET
ijtc-533	103	4	six	six	NUM
ijtc-533	103	5	informants	informant	NOUN
ijtc-533	103	6	said	say	VERB
ijtc-533	103	7	that	that	SCONJ
ijtc-533	103	8	the	the	DET
ijtc-533	103	9	information	information	NOUN
ijtc-533	103	10	submitted	submit	VERB
ijtc-533	103	11	by	by	ADP
ijtc-533	103	12	the	the	DET
ijtc-533	103	13	implementers	implementer	NOUN
ijtc-533	103	14	of	of	ADP
ijtc-533	103	15	the	the	DET
ijtc-533	103	16	policy	policy	NOUN
ijtc-533	103	17	must	must	AUX
ijtc-533	103	18	be	be	AUX
ijtc-533	103	19	clear	clear	ADJ
ijtc-533	103	20	and	and	CCONJ
ijtc-533	103	21	not	not	PART
ijtc-533	103	22	confusing	confusing	ADJ
ijtc-533	103	23	to	to	PART
ijtc-533	103	24	avoid	avoid	VERB
ijtc-533	103	25	misunderstanding	misunderstanding	NOUN
ijtc-533	103	26	of	of	ADP
ijtc-533	103	27	communication	communication	NOUN
ijtc-533	103	28	or	or	CCONJ
ijtc-533	103	29	miscommunication	miscommunication	NOUN
ijtc-533	103	30	between	between	ADP
ijtc-533	103	31	the	the	DET
ijtc-533	103	32	implementers	implementer	NOUN
ijtc-533	103	33	and	and	CCONJ
ijtc-533	103	34	the	the	DET
ijtc-533	103	35	taxpayers	taxpayer	NOUN
ijtc-533	103	36	.	.	PUNCT
ijtc-533	104	1	in	in	ADP
ijtc-533	104	2	the	the	DET
ijtc-533	104	3	aspect	aspect	NOUN
ijtc-533	104	4	of	of	ADP
ijtc-533	104	5	clarity	clarity	NOUN
ijtc-533	104	6	,	,	PUNCT
ijtc-533	104	7	this	this	DET
ijtc-533	104	8	aspect	aspect	NOUN
ijtc-533	104	9	requires	require	VERB
ijtc-533	104	10	that	that	SCONJ
ijtc-533	104	11	all	all	DET
ijtc-533	104	12	parties	party	NOUN
ijtc-533	104	13	,	,	PUNCT
ijtc-533	104	14	both	both	CCONJ
ijtc-533	104	15	implementers	implementer	NOUN
ijtc-533	104	16	and	and	CCONJ
ijtc-533	104	17	target	target	NOUN
ijtc-533	104	18	groups	group	NOUN
ijtc-533	104	19	and	and	CCONJ
ijtc-533	104	20	parties	party	NOUN
ijtc-533	104	21	with	with	ADP
ijtc-533	104	22	direct	direct	ADJ
ijtc-533	104	23	interest	interest	NOUN
ijtc-533	104	24	in	in	ADP
ijtc-533	104	25	the	the	DET
ijtc-533	104	26	existence	existence	NOUN
ijtc-533	104	27	of	of	ADP
ijtc-533	104	28	the	the	DET
ijtc-533	104	29	policy	policy	NOUN
ijtc-533	104	30	,	,	PUNCT
ijtc-533	104	31	can	can	AUX
ijtc-533	104	32	understand	understand	VERB
ijtc-533	104	33	the	the	DET
ijtc-533	104	34	intent	intent	NOUN
ijtc-533	104	35	of	of	ADP
ijtc-533	104	36	the	the	DET
ijtc-533	104	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-533	104	38	analysis	analysis	NOUN
ijtc-533	104	39	of	of	ADP
ijtc-533	104	40	implementation	implementation	NOUN
ijtc-533	104	41	of	of	ADP
ijtc-533	104	42	entertainment	entertainment	NOUN
ijtc-533	104	43	tax	tax	NOUN
ijtc-533	104	44	collection	collection	NOUN
ijtc-533	104	45	policy	policy	NOUN
ijtc-533	104	46	in	in	ADP
ijtc-533	104	47	the	the	DET
ijtc-533	104	48	order	order	NOUN
ijtc-533	104	49	to	to	PART
ijtc-533	104	50	increase	increase	VERB
ijtc-533	104	51	regional	regional	ADJ
ijtc-533	104	52	tax	tax	NOUN
ijtc-533	104	53	revenue	revenue	NOUN
ijtc-533	104	54	at	at	ADP
ijtc-533	104	55	the	the	DET
ijtc-533	104	56	dki	dki	PROPN
ijtc-533	104	57	jakarta	jakarta	PROPN
ijtc-533	104	58	regional	regional	PROPN
ijtc-533	104	59	revenue	revenue	PROPN
ijtc-533	104	60	agency	agency	PROPN
ijtc-533	104	61	singgih	singgih	PROPN
ijtc-533	104	62	,	,	PUNCT
ijtc-533	104	63	anisah	anisah	NOUN
ijtc-533	104	64	and	and	CCONJ
ijtc-533	104	65	permatasari	permatasari	NOUN
ijtc-533	104	66	333	333	NUM
ijtc-533	104	67	|	|	ADV
ijtc-533	104	68	ilomata	ilomata	PROPN
ijtc-533	104	69	international	international	ADJ
ijtc-533	104	70	journal	journal	NOUN
ijtc-533	104	71	of	of	ADP
ijtc-533	104	72	tax	tax	PROPN
ijtc-533	104	73	&	&	CCONJ
ijtc-533	104	74	accounting	accounting	PROPN
ijtc-533	104	75	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-533	104	76	content	content	NOUN
ijtc-533	104	77	and	and	CCONJ
ijtc-533	104	78	objectives	objective	NOUN
ijtc-533	104	79	of	of	ADP
ijtc-533	104	80	the	the	DET
ijtc-533	104	81	policy	policy	NOUN
ijtc-533	104	82	as	as	ADV
ijtc-533	104	83	well	well	ADV
ijtc-533	104	84	as	as	ADP
ijtc-533	104	85	the	the	DET
ijtc-533	104	86	substance	substance	NOUN
ijtc-533	104	87	of	of	ADP
ijtc-533	104	88	the	the	DET
ijtc-533	104	89	policy	policy	NOUN
ijtc-533	104	90	.	.	PUNCT
ijtc-533	105	1	if	if	SCONJ
ijtc-533	105	2	the	the	DET
ijtc-533	105	3	policies	policy	NOUN
ijtc-533	105	4	are	be	AUX
ijtc-533	105	5	to	to	PART
ijtc-533	105	6	be	be	AUX
ijtc-533	105	7	implemented	implement	VERB
ijtc-533	105	8	as	as	SCONJ
ijtc-533	105	9	desired	desire	VERB
ijtc-533	105	10	,	,	PUNCT
ijtc-533	105	11	the	the	DET
ijtc-533	105	12	implementing	implement	VERB
ijtc-533	105	13	instructions	instruction	NOUN
ijtc-533	105	14	do	do	AUX
ijtc-533	105	15	not	not	PART
ijtc-533	105	16	have	have	VERB
ijtc-533	105	17	to	to	PART
ijtc-533	105	18	be	be	AUX
ijtc-533	105	19	accepted	accept	VERB
ijtc-533	105	20	but	but	CCONJ
ijtc-533	105	21	must	must	AUX
ijtc-533	105	22	also	also	ADV
ijtc-533	105	23	be	be	AUX
ijtc-533	105	24	clear	clear	ADJ
ijtc-533	105	25	.	.	PUNCT
ijtc-533	106	1	b.	b.	NOUN
ijtc-533	106	2	resource	resource	NOUN
ijtc-533	106	3	resources	resource	NOUN
ijtc-533	106	4	in	in	ADP
ijtc-533	106	5	an	an	DET
ijtc-533	106	6	organization	organization	NOUN
ijtc-533	106	7	to	to	PART
ijtc-533	106	8	carry	carry	VERB
ijtc-533	106	9	out	out	ADP
ijtc-533	106	10	policy	policy	NOUN
ijtc-533	106	11	implementation	implementation	NOUN
ijtc-533	106	12	will	will	AUX
ijtc-533	106	13	not	not	PART
ijtc-533	106	14	be	be	AUX
ijtc-533	106	15	effective	effective	ADJ
ijtc-533	106	16	if	if	SCONJ
ijtc-533	106	17	the	the	DET
ijtc-533	106	18	implementers	implementer	NOUN
ijtc-533	106	19	lack	lack	VERB
ijtc-533	106	20	the	the	DET
ijtc-533	106	21	necessary	necessary	ADJ
ijtc-533	106	22	resources	resource	NOUN
ijtc-533	106	23	to	to	PART
ijtc-533	106	24	implement	implement	VERB
ijtc-533	106	25	the	the	DET
ijtc-533	106	26	policy	policy	NOUN
ijtc-533	106	27	.	.	PUNCT
ijtc-533	107	1	a	a	DET
ijtc-533	107	2	lack	lack	NOUN
ijtc-533	107	3	of	of	ADP
ijtc-533	107	4	resources	resource	NOUN
ijtc-533	107	5	will	will	AUX
ijtc-533	107	6	result	result	VERB
ijtc-533	107	7	in	in	ADP
ijtc-533	107	8	ineffective	ineffective	ADJ
ijtc-533	107	9	policy	policy	NOUN
ijtc-533	107	10	implementation	implementation	NOUN
ijtc-533	107	11	.	.	PUNCT
ijtc-533	108	1	these	these	DET
ijtc-533	108	2	resources	resource	NOUN
ijtc-533	108	3	include	include	VERB
ijtc-533	108	4	adequate	adequate	ADJ
ijtc-533	108	5	people	people	NOUN
ijtc-533	108	6	in	in	ADP
ijtc-533	108	7	terms	term	NOUN
ijtc-533	108	8	of	of	ADP
ijtc-533	108	9	numbers	number	NOUN
ijtc-533	108	10	,	,	PUNCT
ijtc-533	108	11	abilities	ability	NOUN
ijtc-533	108	12	,	,	PUNCT
ijtc-533	108	13	precise	precise	ADJ
ijtc-533	108	14	information	information	NOUN
ijtc-533	108	15	,	,	PUNCT
ijtc-533	108	16	infrastructure	infrastructure	NOUN
ijtc-533	108	17	and	and	CCONJ
ijtc-533	108	18	facilities	facility	NOUN
ijtc-533	108	19	,	,	PUNCT
ijtc-533	108	20	and	and	CCONJ
ijtc-533	108	21	authority	authority	NOUN
ijtc-533	108	22	.	.	PUNCT
ijtc-533	109	1	implementing	implement	VERB
ijtc-533	109	2	resources	resource	NOUN
ijtc-533	109	3	-	-	PUNCT
ijtc-533	109	4	related	relate	VERB
ijtc-533	109	5	policies	policy	NOUN
ijtc-533	109	6	is	be	AUX
ijtc-533	109	7	still	still	ADV
ijtc-533	109	8	insufficient	insufficient	ADJ
ijtc-533	109	9	,	,	PUNCT
ijtc-533	109	10	so	so	CCONJ
ijtc-533	109	11	it	it	PRON
ijtc-533	109	12	requires	require	VERB
ijtc-533	109	13	recruiting	recruit	VERB
ijtc-533	109	14	resources	resource	NOUN
ijtc-533	109	15	(	(	PUNCT
ijtc-533	109	16	staff	staff	NOUN
ijtc-533	109	17	)	)	PUNCT
ijtc-533	109	18	.	.	PUNCT
ijtc-533	110	1	regional	regional	ADJ
ijtc-533	110	2	revenue	revenue	NOUN
ijtc-533	110	3	agencies	agency	NOUN
ijtc-533	110	4	are	be	AUX
ijtc-533	110	5	still	still	ADV
ijtc-533	110	6	inadequate	inadequate	ADJ
ijtc-533	110	7	in	in	ADP
ijtc-533	110	8	human	human	ADJ
ijtc-533	110	9	resources	resource	NOUN
ijtc-533	110	10	.	.	PUNCT
ijtc-533	111	1	especially	especially	ADV
ijtc-533	111	2	in	in	ADP
ijtc-533	111	3	the	the	DET
ijtc-533	111	4	supervision	supervision	NOUN
ijtc-533	111	5	of	of	ADP
ijtc-533	111	6	the	the	DET
ijtc-533	111	7	entertainment	entertainment	NOUN
ijtc-533	111	8	tax	tax	NOUN
ijtc-533	111	9	because	because	SCONJ
ijtc-533	111	10	the	the	DET
ijtc-533	111	11	entertainment	entertainment	NOUN
ijtc-533	111	12	tax	tax	NOUN
ijtc-533	111	13	sector	sector	NOUN
ijtc-533	111	14	operates	operate	VERB
ijtc-533	111	15	operating	operate	VERB
ijtc-533	111	16	hours	hour	NOUN
ijtc-533	111	17	at	at	ADP
ijtc-533	111	18	night	night	NOUN
ijtc-533	111	19	,	,	PUNCT
ijtc-533	111	20	making	make	VERB
ijtc-533	111	21	it	it	PRON
ijtc-533	111	22	difficult	difficult	ADJ
ijtc-533	111	23	for	for	SCONJ
ijtc-533	111	24	officers	officer	NOUN
ijtc-533	111	25	to	to	PART
ijtc-533	111	26	supervise	supervise	VERB
ijtc-533	111	27	.	.	PUNCT
ijtc-533	112	1	there	there	PRON
ijtc-533	112	2	must	must	AUX
ijtc-533	112	3	be	be	AUX
ijtc-533	112	4	recruitment	recruitment	NOUN
ijtc-533	112	5	of	of	ADP
ijtc-533	112	6	human	human	ADJ
ijtc-533	112	7	resources	resource	NOUN
ijtc-533	112	8	so	so	SCONJ
ijtc-533	112	9	that	that	DET
ijtc-533	112	10	performance	performance	NOUN
ijtc-533	112	11	in	in	ADP
ijtc-533	112	12	the	the	DET
ijtc-533	112	13	implementation	implementation	NOUN
ijtc-533	112	14	of	of	ADP
ijtc-533	112	15	the	the	DET
ijtc-533	112	16	entertainment	entertainment	NOUN
ijtc-533	112	17	tax	tax	NOUN
ijtc-533	112	18	policy	policy	NOUN
ijtc-533	112	19	can	can	AUX
ijtc-533	112	20	be	be	AUX
ijtc-533	112	21	improved	improve	VERB
ijtc-533	112	22	.	.	PUNCT
ijtc-533	113	1	the	the	DET
ijtc-533	113	2	quality	quality	NOUN
ijtc-533	113	3	of	of	ADP
ijtc-533	113	4	human	human	ADJ
ijtc-533	113	5	resources	resource	NOUN
ijtc-533	113	6	is	be	AUX
ijtc-533	113	7	seen	see	VERB
ijtc-533	113	8	from	from	ADP
ijtc-533	113	9	the	the	DET
ijtc-533	113	10	side	side	NOUN
ijtc-533	113	11	of	of	ADP
ijtc-533	113	12	the	the	DET
ijtc-533	113	13	regional	regional	ADJ
ijtc-533	113	14	revenue	revenue	NOUN
ijtc-533	113	15	agency	agency	NOUN
ijtc-533	113	16	.	.	PUNCT
ijtc-533	114	1	the	the	DET
ijtc-533	114	2	rate	rate	NOUN
ijtc-533	114	3	is	be	AUX
ijtc-533	114	4	very	very	ADV
ijtc-533	114	5	maximal	maximal	ADJ
ijtc-533	114	6	because	because	SCONJ
ijtc-533	114	7	they	they	PRON
ijtc-533	114	8	are	be	AUX
ijtc-533	114	9	also	also	ADV
ijtc-533	114	10	quite	quite	ADV
ijtc-533	114	11	reasonable	reasonable	ADJ
ijtc-533	114	12	in	in	ADP
ijtc-533	114	13	their	their	PRON
ijtc-533	114	14	competence	competence	NOUN
ijtc-533	114	15	in	in	ADP
ijtc-533	114	16	their	their	PRON
ijtc-533	114	17	respective	respective	ADJ
ijtc-533	114	18	fields	field	NOUN
ijtc-533	114	19	.	.	PUNCT
ijtc-533	115	1	officers	officer	NOUN
ijtc-533	115	2	are	be	AUX
ijtc-533	115	3	given	give	VERB
ijtc-533	115	4	training	training	NOUN
ijtc-533	115	5	on	on	ADP
ijtc-533	115	6	cases	case	NOUN
ijtc-533	115	7	that	that	PRON
ijtc-533	115	8	have	have	AUX
ijtc-533	115	9	occurred	occur	VERB
ijtc-533	115	10	by	by	ADP
ijtc-533	115	11	taxpayers	taxpayer	NOUN
ijtc-533	115	12	so	so	SCONJ
ijtc-533	115	13	that	that	SCONJ
ijtc-533	115	14	officers	officer	NOUN
ijtc-533	115	15	understand	understand	VERB
ijtc-533	115	16	the	the	DET
ijtc-533	115	17	taxpayers	taxpayer	NOUN
ijtc-533	115	18	'	'	PART
ijtc-533	115	19	problems	problem	NOUN
ijtc-533	115	20	,	,	PUNCT
ijtc-533	115	21	one	one	NUM
ijtc-533	115	22	of	of	ADP
ijtc-533	115	23	which	which	PRON
ijtc-533	115	24	is	be	AUX
ijtc-533	115	25	the	the	DET
ijtc-533	115	26	entertainment	entertainment	NOUN
ijtc-533	115	27	tax	tax	NOUN
ijtc-533	115	28	.	.	PUNCT
ijtc-533	116	1	the	the	DET
ijtc-533	116	2	budget	budget	NOUN
ijtc-533	116	3	and	and	CCONJ
ijtc-533	116	4	facilities	facility	NOUN
ijtc-533	116	5	for	for	ADP
ijtc-533	116	6	implementing	implement	VERB
ijtc-533	116	7	policies	policy	NOUN
ijtc-533	116	8	in	in	ADP
ijtc-533	116	9	regional	regional	ADJ
ijtc-533	116	10	revenue	revenue	NOUN
ijtc-533	116	11	agencies	agency	NOUN
ijtc-533	116	12	,	,	PUNCT
ijtc-533	116	13	service	service	NOUN
ijtc-533	116	14	activities	activity	NOUN
ijtc-533	116	15	,	,	PUNCT
ijtc-533	116	16	and	and	CCONJ
ijtc-533	116	17	regional	regional	ADJ
ijtc-533	116	18	collections	collection	NOUN
ijtc-533	116	19	are	be	AUX
ijtc-533	116	20	supported	support	VERB
ijtc-533	116	21	by	by	ADP
ijtc-533	116	22	a	a	DET
ijtc-533	116	23	budget	budget	NOUN
ijtc-533	116	24	that	that	PRON
ijtc-533	116	25	allows	allow	VERB
ijtc-533	116	26	the	the	DET
ijtc-533	116	27	implementation	implementation	NOUN
ijtc-533	116	28	of	of	ADP
ijtc-533	116	29	policies	policy	NOUN
ijtc-533	116	30	,	,	PUNCT
ijtc-533	116	31	so	so	SCONJ
ijtc-533	116	32	that	that	SCONJ
ijtc-533	116	33	budget	budget	NOUN
ijtc-533	116	34	funds	fund	NOUN
ijtc-533	116	35	have	have	AUX
ijtc-533	116	36	been	be	AUX
ijtc-533	116	37	made	make	VERB
ijtc-533	116	38	as	as	ADP
ijtc-533	116	39	needed	need	VERB
ijtc-533	116	40	for	for	ADP
ijtc-533	116	41	system	system	NOUN
ijtc-533	116	42	facilities	facility	NOUN
ijtc-533	116	43	for	for	ADP
ijtc-533	116	44	payment	payment	NOUN
ijtc-533	116	45	delivery	delivery	NOUN
ijtc-533	116	46	.	.	PUNCT
ijtc-533	117	1	reporting	reporting	NOUN
ijtc-533	117	2	is	be	AUX
ijtc-533	117	3	adequate	adequate	ADJ
ijtc-533	117	4	and	and	CCONJ
ijtc-533	117	5	has	have	AUX
ijtc-533	117	6	been	be	AUX
ijtc-533	117	7	made	make	VERB
ijtc-533	117	8	accessible	accessible	ADJ
ijtc-533	117	9	by	by	ADP
ijtc-533	117	10	reporting	report	VERB
ijtc-533	117	11	and	and	CCONJ
ijtc-533	117	12	paying	pay	VERB
ijtc-533	117	13	.	.	PUNCT
ijtc-533	118	1	online	online	ADV
ijtc-533	118	2	according	accord	VERB
ijtc-533	118	3	to	to	ADP
ijtc-533	118	4	george	george	PROPN
ijtc-533	118	5	c	c	PROPN
ijtc-533	118	6	edward	edward	PROPN
ijtc-533	118	7	's	's	PART
ijtc-533	118	8	theory	theory	NOUN
ijtc-533	118	9	,	,	PUNCT
ijtc-533	118	10	human	human	ADJ
ijtc-533	118	11	resources	resource	NOUN
ijtc-533	118	12	include	include	VERB
ijtc-533	118	13	budgetary	budgetary	ADJ
ijtc-533	118	14	resources	resource	NOUN
ijtc-533	118	15	,	,	PUNCT
ijtc-533	118	16	facilities	facility	NOUN
ijtc-533	118	17	,	,	PUNCT
ijtc-533	118	18	information	information	NOUN
ijtc-533	118	19	,	,	PUNCT
ijtc-533	118	20	and	and	CCONJ
ijtc-533	118	21	authority	authority	NOUN
ijtc-533	118	22	;	;	PUNCT
ijtc-533	118	23	human	human	ADJ
ijtc-533	118	24	resources	resource	NOUN
ijtc-533	118	25	have	have	VERB
ijtc-533	118	26	an	an	DET
ijtc-533	118	27	essential	essential	ADJ
ijtc-533	118	28	role	role	NOUN
ijtc-533	118	29	in	in	ADP
ijtc-533	118	30	supporting	support	VERB
ijtc-533	118	31	successful	successful	ADJ
ijtc-533	118	32	policy	policy	NOUN
ijtc-533	118	33	implementation	implementation	NOUN
ijtc-533	118	34	.	.	PUNCT
ijtc-533	119	1	c.	c.	NOUN
ijtc-533	119	2	disposition	disposition	NOUN
ijtc-533	119	3	disposition	disposition	NOUN
ijtc-533	119	4	is	be	AUX
ijtc-533	119	5	the	the	DET
ijtc-533	119	6	character	character	NOUN
ijtc-533	119	7	,	,	PUNCT
ijtc-533	119	8	characteristics	characteristic	NOUN
ijtc-533	119	9	,	,	PUNCT
ijtc-533	119	10	or	or	CCONJ
ijtc-533	119	11	traits	trait	NOUN
ijtc-533	119	12	that	that	PRON
ijtc-533	119	13	policy	policy	NOUN
ijtc-533	119	14	implementers	implementer	NOUN
ijtc-533	119	15	must	must	AUX
ijtc-533	119	16	possess	possess	VERB
ijtc-533	119	17	;	;	PUNCT
ijtc-533	119	18	in	in	ADP
ijtc-533	119	19	this	this	DET
ijtc-533	119	20	case	case	NOUN
ijtc-533	119	21	,	,	PUNCT
ijtc-533	119	22	they	they	PRON
ijtc-533	119	23	must	must	AUX
ijtc-533	119	24	have	have	VERB
ijtc-533	119	25	honesty	honesty	NOUN
ijtc-533	119	26	and	and	CCONJ
ijtc-533	119	27	a	a	DET
ijtc-533	119	28	high	high	ADJ
ijtc-533	119	29	commitment	commitment	NOUN
ijtc-533	119	30	to	to	ADP
ijtc-533	119	31	carrying	carry	VERB
ijtc-533	119	32	out	out	ADP
ijtc-533	119	33	their	their	PRON
ijtc-533	119	34	duties	duty	NOUN
ijtc-533	119	35	,	,	PUNCT
ijtc-533	119	36	functions	function	NOUN
ijtc-533	119	37	,	,	PUNCT
ijtc-533	119	38	and	and	CCONJ
ijtc-533	119	39	responsibilities	responsibility	NOUN
ijtc-533	119	40	.	.	PUNCT
ijtc-533	120	1	judging	judge	VERB
ijtc-533	120	2	from	from	ADP
ijtc-533	120	3	the	the	DET
ijtc-533	120	4	disposition	disposition	NOUN
ijtc-533	120	5	of	of	ADP
ijtc-533	120	6	the	the	DET
ijtc-533	120	7	character	character	NOUN
ijtc-533	120	8	/	/	SYM
ijtc-533	120	9	nature	nature	NOUN
ijtc-533	120	10	of	of	ADP
ijtc-533	120	11	the	the	DET
ijtc-533	120	12	executor	executor	NOUN
ijtc-533	120	13	must	must	AUX
ijtc-533	120	14	have	have	VERB
ijtc-533	120	15	a	a	DET
ijtc-533	120	16	good	good	ADJ
ijtc-533	120	17	character	character	NOUN
ijtc-533	120	18	so	so	SCONJ
ijtc-533	120	19	that	that	SCONJ
ijtc-533	120	20	if	if	SCONJ
ijtc-533	120	21	the	the	DET
ijtc-533	120	22	officer	officer	NOUN
ijtc-533	120	23	has	have	VERB
ijtc-533	120	24	a	a	DET
ijtc-533	120	25	good	good	ADJ
ijtc-533	120	26	character	character	NOUN
ijtc-533	120	27	,	,	PUNCT
ijtc-533	120	28	then	then	ADV
ijtc-533	120	29	the	the	DET
ijtc-533	120	30	taxpayer	taxpayer	NOUN
ijtc-533	120	31	will	will	AUX
ijtc-533	120	32	be	be	AUX
ijtc-533	120	33	good	good	ADJ
ijtc-533	120	34	/	/	SYM
ijtc-533	120	35	welcome	welcome	ADJ
ijtc-533	120	36	.	.	PUNCT
ijtc-533	121	1	and	and	CCONJ
ijtc-533	121	2	the	the	DET
ijtc-533	121	3	implementers	implementer	NOUN
ijtc-533	121	4	must	must	AUX
ijtc-533	121	5	explore	explore	VERB
ijtc-533	121	6	the	the	DET
ijtc-533	121	7	potential	potential	NOUN
ijtc-533	121	8	for	for	ADP
ijtc-533	121	9	local	local	ADJ
ijtc-533	121	10	tax	tax	NOUN
ijtc-533	121	11	revenues	revenue	NOUN
ijtc-533	121	12	and	and	CCONJ
ijtc-533	121	13	provide	provide	VERB
ijtc-533	121	14	continuous	continuous	ADJ
ijtc-533	121	15	innovation	innovation	NOUN
ijtc-533	121	16	following	follow	VERB
ijtc-533	121	17	the	the	DET
ijtc-533	121	18	provisions	provision	NOUN
ijtc-533	121	19	of	of	ADP
ijtc-533	121	20	the	the	DET
ijtc-533	121	21	applicable	applicable	ADJ
ijtc-533	121	22	legislation	legislation	NOUN
ijtc-533	121	23	.	.	PUNCT
ijtc-533	122	1	in	in	ADP
ijtc-533	122	2	the	the	DET
ijtc-533	122	3	aspect	aspect	NOUN
ijtc-533	122	4	of	of	ADP
ijtc-533	122	5	disposition	disposition	NOUN
ijtc-533	122	6	,	,	PUNCT
ijtc-533	122	7	researchers	researcher	NOUN
ijtc-533	122	8	conducted	conduct	VERB
ijtc-533	122	9	research	research	NOUN
ijtc-533	122	10	with	with	ADP
ijtc-533	122	11	six	six	NUM
ijtc-533	122	12	informants	informant	NOUN
ijtc-533	122	13	about	about	ADP
ijtc-533	122	14	the	the	DET
ijtc-533	122	15	commitment	commitment	NOUN
ijtc-533	122	16	of	of	ADP
ijtc-533	122	17	the	the	DET
ijtc-533	122	18	implementers	implementer	NOUN
ijtc-533	122	19	in	in	ADP
ijtc-533	122	20	providing	provide	VERB
ijtc-533	122	21	entertainment	entertainment	NOUN
ijtc-533	122	22	tax	tax	NOUN
ijtc-533	122	23	services	service	NOUN
ijtc-533	122	24	,	,	PUNCT
ijtc-533	122	25	then	then	ADV
ijtc-533	122	26	drawn	draw	VERB
ijtc-533	122	27	from	from	ADP
ijtc-533	122	28	the	the	DET
ijtc-533	122	29	six	six	NUM
ijtc-533	122	30	conclusions	conclusion	NOUN
ijtc-533	122	31	,	,	PUNCT
ijtc-533	122	32	namely	namely	ADV
ijtc-533	122	33	that	that	SCONJ
ijtc-533	122	34	the	the	DET
ijtc-533	122	35	coordination	coordination	NOUN
ijtc-533	122	36	provided	provide	VERB
ijtc-533	122	37	by	by	ADP
ijtc-533	122	38	the	the	DET
ijtc-533	122	39	regional	regional	PROPN
ijtc-533	122	40	revenue	revenue	NOUN
ijtc-533	122	41	agency	agency	NOUN
ijtc-533	122	42	was	be	AUX
ijtc-533	122	43	adequate	adequate	ADJ
ijtc-533	122	44	,	,	PUNCT
ijtc-533	122	45	the	the	DET
ijtc-533	122	46	implementers	implementer	NOUN
ijtc-533	122	47	carried	carry	VERB
ijtc-533	122	48	out	out	ADP
ijtc-533	122	49	according	accord	VERB
ijtc-533	122	50	to	to	ADP
ijtc-533	122	51	procedures	procedure	NOUN
ijtc-533	122	52	to	to	PART
ijtc-533	122	53	offer	offer	VERB
ijtc-533	122	54	convenience	convenience	NOUN
ijtc-533	122	55	and	and	CCONJ
ijtc-533	122	56	exemplary	exemplary	ADJ
ijtc-533	122	57	service	service	NOUN
ijtc-533	122	58	to	to	ADP
ijtc-533	122	59	mandatory	mandatory	ADJ
ijtc-533	122	60	taxes	taxis	NOUN
ijtc-533	122	61	who	who	PRON
ijtc-533	122	62	do	do	AUX
ijtc-533	122	63	not	not	PART
ijtc-533	122	64	understand	understand	VERB
ijtc-533	122	65	and	and	CCONJ
ijtc-533	122	66	do	do	AUX
ijtc-533	122	67	not	not	PART
ijtc-533	122	68	understand	understand	VERB
ijtc-533	122	69	about	about	ADP
ijtc-533	122	70	the	the	DET
ijtc-533	122	71	implementation	implementation	NOUN
ijtc-533	122	72	of	of	ADP
ijtc-533	122	73	the	the	DET
ijtc-533	122	74	entertainment	entertainment	NOUN
ijtc-533	122	75	tax	tax	NOUN
ijtc-533	122	76	policy	policy	NOUN
ijtc-533	122	77	continuously	continuously	ADV
ijtc-533	122	78	so	so	SCONJ
ijtc-533	122	79	that	that	SCONJ
ijtc-533	122	80	it	it	PRON
ijtc-533	122	81	is	be	AUX
ijtc-533	122	82	improved	improve	VERB
ijtc-533	122	83	so	so	SCONJ
ijtc-533	122	84	that	that	SCONJ
ijtc-533	122	85	it	it	PRON
ijtc-533	122	86	is	be	AUX
ijtc-533	122	87	even	even	ADV
ijtc-533	122	88	better	well	ADJ
ijtc-533	122	89	.	.	PUNCT
ijtc-533	123	1	following	follow	VERB
ijtc-533	123	2	george	george	PROPN
ijtc-533	123	3	c	c	PROPN
ijtc-533	123	4	edward	edward	PROPN
ijtc-533	123	5	iii	iii	PROPN
ijtc-533	123	6	's	's	PART
ijtc-533	123	7	theory	theory	NOUN
ijtc-533	123	8	,	,	PUNCT
ijtc-533	123	9	the	the	DET
ijtc-533	123	10	disposition	disposition	NOUN
ijtc-533	123	11	of	of	ADP
ijtc-533	123	12	behavioural	behavioural	ADJ
ijtc-533	123	13	tendencies	tendency	NOUN
ijtc-533	123	14	or	or	CCONJ
ijtc-533	123	15	characteristics	characteristic	NOUN
ijtc-533	123	16	of	of	ADP
ijtc-533	123	17	policy	policy	NOUN
ijtc-533	123	18	implementers	implementer	NOUN
ijtc-533	123	19	plays	play	VERB
ijtc-533	123	20	an	an	DET
ijtc-533	123	21	essential	essential	ADJ
ijtc-533	123	22	role	role	NOUN
ijtc-533	123	23	in	in	ADP
ijtc-533	123	24	realizing	realize	VERB
ijtc-533	123	25	policy	policy	NOUN
ijtc-533	123	26	implementation	implementation	NOUN
ijtc-533	123	27	with	with	ADP
ijtc-533	123	28	goals	goal	NOUN
ijtc-533	123	29	or	or	CCONJ
ijtc-533	123	30	objectives	objective	NOUN
ijtc-533	123	31	.	.	PUNCT
ijtc-533	124	1	the	the	DET
ijtc-533	124	2	critical	critical	ADJ
ijtc-533	124	3	factors	factor	NOUN
ijtc-533	124	4	that	that	PRON
ijtc-533	124	5	must	must	AUX
ijtc-533	124	6	be	be	AUX
ijtc-533	124	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-533	124	8	analysis	analysis	NOUN
ijtc-533	124	9	of	of	ADP
ijtc-533	124	10	implementation	implementation	NOUN
ijtc-533	124	11	of	of	ADP
ijtc-533	124	12	entertainment	entertainment	NOUN
ijtc-533	124	13	tax	tax	NOUN
ijtc-533	124	14	collection	collection	NOUN
ijtc-533	124	15	policy	policy	NOUN
ijtc-533	124	16	in	in	ADP
ijtc-533	124	17	the	the	DET
ijtc-533	124	18	order	order	NOUN
ijtc-533	124	19	to	to	PART
ijtc-533	124	20	increase	increase	VERB
ijtc-533	124	21	regional	regional	ADJ
ijtc-533	124	22	tax	tax	NOUN
ijtc-533	124	23	revenue	revenue	NOUN
ijtc-533	124	24	at	at	ADP
ijtc-533	124	25	the	the	DET
ijtc-533	124	26	dki	dki	PROPN
ijtc-533	124	27	jakarta	jakarta	PROPN
ijtc-533	124	28	regional	regional	PROPN
ijtc-533	124	29	revenue	revenue	PROPN
ijtc-533	124	30	agency	agency	PROPN
ijtc-533	124	31	singgih	singgih	PROPN
ijtc-533	124	32	,	,	PUNCT
ijtc-533	124	33	anisah	anisah	NOUN
ijtc-533	124	34	and	and	CCONJ
ijtc-533	124	35	permatasari	permatasari	ADJ
ijtc-533	124	36	334	334	NUM
ijtc-533	124	37	|	|	ADV
ijtc-533	124	38	ilomata	ilomata	PROPN
ijtc-533	124	39	international	international	ADJ
ijtc-533	124	40	journal	journal	NOUN
ijtc-533	124	41	of	of	ADP
ijtc-533	124	42	tax	tax	PROPN
ijtc-533	124	43	&	&	CCONJ
ijtc-533	124	44	accounting	accounting	PROPN
ijtc-533	124	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-533	124	46	possessed	possess	VERB
ijtc-533	124	47	are	be	AUX
ijtc-533	124	48	honesty	honesty	NOUN
ijtc-533	124	49	and	and	CCONJ
ijtc-533	124	50	commitment	commitment	NOUN
ijtc-533	124	51	.	.	PUNCT
ijtc-533	125	1	this	this	DET
ijtc-533	125	2	attitude	attitude	NOUN
ijtc-533	125	3	greatly	greatly	ADV
ijtc-533	125	4	influences	influence	VERB
ijtc-533	125	5	the	the	DET
ijtc-533	125	6	implementation	implementation	NOUN
ijtc-533	125	7	of	of	ADP
ijtc-533	125	8	policies	policy	NOUN
ijtc-533	125	9	.	.	PUNCT
ijtc-533	126	1	d.	d.	PROPN
ijtc-533	126	2	bureaucratic	bureaucratic	ADJ
ijtc-533	126	3	structure	structure	NOUN
ijtc-533	126	4	the	the	DET
ijtc-533	126	5	bureaucratic	bureaucratic	ADJ
ijtc-533	126	6	structure	structure	NOUN
ijtc-533	126	7	includes	include	VERB
ijtc-533	126	8	aspects	aspect	NOUN
ijtc-533	126	9	of	of	ADP
ijtc-533	126	10	fragmentation	fragmentation	NOUN
ijtc-533	126	11	and	and	CCONJ
ijtc-533	126	12	standard	standard	ADJ
ijtc-533	126	13	operating	operating	NOUN
ijtc-533	126	14	procedures	procedure	NOUN
ijtc-533	126	15	.	.	PUNCT
ijtc-533	127	1	according	accord	VERB
ijtc-533	127	2	to	to	ADP
ijtc-533	127	3	the	the	DET
ijtc-533	127	4	six	six	NUM
ijtc-533	127	5	informants	informant	NOUN
ijtc-533	127	6	,	,	PUNCT
ijtc-533	127	7	the	the	DET
ijtc-533	127	8	bureaucratic	bureaucratic	ADJ
ijtc-533	127	9	system	system	NOUN
ijtc-533	127	10	is	be	AUX
ijtc-533	127	11	following	follow	VERB
ijtc-533	127	12	the	the	DET
ijtc-533	127	13	provisions	provision	NOUN
ijtc-533	127	14	of	of	ADP
ijtc-533	127	15	the	the	DET
ijtc-533	127	16	governor	governor	NOUN
ijtc-533	127	17	's	's	PART
ijtc-533	127	18	regulation	regulation	NOUN
ijtc-533	127	19	number	number	NOUN
ijtc-533	127	20	250	250	NUM
ijtc-533	127	21	of	of	ADP
ijtc-533	127	22	2019	2019	NUM
ijtc-533	127	23	concerning	concern	VERB
ijtc-533	127	24	the	the	DET
ijtc-533	127	25	organization	organization	NOUN
ijtc-533	127	26	and	and	CCONJ
ijtc-533	127	27	work	work	NOUN
ijtc-533	127	28	procedures	procedure	NOUN
ijtc-533	127	29	of	of	ADP
ijtc-533	127	30	the	the	DET
ijtc-533	127	31	regional	regional	ADJ
ijtc-533	127	32	secretariat	secretariat	NOUN
ijtc-533	127	33	or	or	CCONJ
ijtc-533	127	34	is	be	AUX
ijtc-533	127	35	following	follow	VERB
ijtc-533	127	36	the	the	DET
ijtc-533	127	37	requirements	requirement	NOUN
ijtc-533	127	38	of	of	ADP
ijtc-533	127	39	the	the	DET
ijtc-533	127	40	legislation	legislation	NOUN
ijtc-533	127	41	,	,	PUNCT
ijtc-533	127	42	according	accord	VERB
ijtc-533	127	43	to	to	ADP
ijtc-533	127	44	sops	sop	NOUN
ijtc-533	127	45	.	.	PUNCT
ijtc-533	128	1	the	the	DET
ijtc-533	128	2	second	second	ADJ
ijtc-533	128	3	indicator	indicator	NOUN
ijtc-533	128	4	that	that	PRON
ijtc-533	128	5	influences	influence	VERB
ijtc-533	128	6	policy	policy	NOUN
ijtc-533	128	7	implementation	implementation	NOUN
ijtc-533	128	8	is	be	AUX
ijtc-533	128	9	fragmentation	fragmentation	NOUN
ijtc-533	128	10	.	.	PUNCT
ijtc-533	129	1	fragmentation	fragmentation	NOUN
ijtc-533	129	2	,	,	PUNCT
ijtc-533	129	3	namely	namely	ADV
ijtc-533	129	4	the	the	DET
ijtc-533	129	5	distribution	distribution	NOUN
ijtc-533	129	6	of	of	ADP
ijtc-533	129	7	responsibility	responsibility	NOUN
ijtc-533	129	8	for	for	ADP
ijtc-533	129	9	a	a	DET
ijtc-533	129	10	policy	policy	NOUN
ijtc-533	129	11	to	to	ADP
ijtc-533	129	12	several	several	ADJ
ijtc-533	129	13	different	different	ADJ
ijtc-533	129	14	agencies	agency	NOUN
ijtc-533	129	15	that	that	PRON
ijtc-533	129	16	require	require	VERB
ijtc-533	129	17	coordination	coordination	NOUN
ijtc-533	129	18	,	,	PUNCT
ijtc-533	129	19	can	can	AUX
ijtc-533	129	20	be	be	AUX
ijtc-533	129	21	seen	see	VERB
ijtc-533	129	22	from	from	ADP
ijtc-533	129	23	the	the	DET
ijtc-533	129	24	structure	structure	NOUN
ijtc-533	129	25	of	of	ADP
ijtc-533	129	26	the	the	DET
ijtc-533	129	27	implementing	implement	VERB
ijtc-533	129	28	bureaucracy	bureaucracy	NOUN
ijtc-533	129	29	that	that	PRON
ijtc-533	129	30	must	must	AUX
ijtc-533	129	31	have	have	VERB
ijtc-533	129	32	good	good	ADJ
ijtc-533	129	33	coordination	coordination	NOUN
ijtc-533	129	34	with	with	ADP
ijtc-533	129	35	officers	officer	NOUN
ijtc-533	129	36	and	and	CCONJ
ijtc-533	129	37	main	main	ADJ
ijtc-533	129	38	functions	function	NOUN
ijtc-533	129	39	in	in	ADP
ijtc-533	129	40	the	the	DET
ijtc-533	129	41	implementation	implementation	NOUN
ijtc-533	129	42	of	of	ADP
ijtc-533	129	43	entertainment	entertainment	NOUN
ijtc-533	129	44	tax	tax	NOUN
ijtc-533	129	45	policies	policy	NOUN
ijtc-533	129	46	and	and	CCONJ
ijtc-533	129	47	must	must	AUX
ijtc-533	129	48	maintain	maintain	VERB
ijtc-533	129	49	as	as	ADV
ijtc-533	129	50	much	much	ADJ
ijtc-533	129	51	as	as	ADP
ijtc-533	129	52	possible	possible	ADJ
ijtc-533	129	53	maximally	maximally	ADV
ijtc-533	129	54	in	in	ADP
ijtc-533	129	55	utilizing	utilize	VERB
ijtc-533	129	56	public	public	ADJ
ijtc-533	129	57	service	service	NOUN
ijtc-533	129	58	units	unit	NOUN
ijtc-533	129	59	.	.	PUNCT
ijtc-533	130	1	and	and	CCONJ
ijtc-533	130	2	can	can	AUX
ijtc-533	130	3	make	make	VERB
ijtc-533	130	4	it	it	PRON
ijtc-533	130	5	easier	easy	ADJ
ijtc-533	130	6	.	.	PUNCT
ijtc-533	131	1	the	the	DET
ijtc-533	131	2	second	second	ADJ
ijtc-533	131	3	nature	nature	NOUN
ijtc-533	131	4	of	of	ADP
ijtc-533	131	5	the	the	DET
ijtc-533	131	6	bureaucratic	bureaucratic	ADJ
ijtc-533	131	7	structure	structure	NOUN
ijtc-533	131	8	follows	follow	VERB
ijtc-533	131	9	edward	edward	PROPN
ijtc-533	131	10	's	's	PART
ijtc-533	131	11	theory	theory	NOUN
ijtc-533	131	12	that	that	SCONJ
ijtc-533	131	13	it	it	PRON
ijtc-533	131	14	has	have	AUX
ijtc-533	131	15	two	two	NUM
ijtc-533	131	16	indicators	indicator	NOUN
ijtc-533	131	17	,	,	PUNCT
ijtc-533	131	18	namely	namely	ADV
ijtc-533	131	19	standard	standard	ADJ
ijtc-533	131	20	operating	operating	NOUN
ijtc-533	131	21	procedures	procedure	NOUN
ijtc-533	131	22	and	and	CCONJ
ijtc-533	131	23	fragmentation	fragmentation	NOUN
ijtc-533	131	24	,	,	PUNCT
ijtc-533	131	25	which	which	PRON
ijtc-533	131	26	is	be	AUX
ijtc-533	131	27	the	the	DET
ijtc-533	131	28	responsibility	responsibility	NOUN
ijtc-533	131	29	of	of	ADP
ijtc-533	131	30	a	a	DET
ijtc-533	131	31	policy	policy	NOUN
ijtc-533	131	32	to	to	ADP
ijtc-533	131	33	several	several	ADJ
ijtc-533	131	34	different	different	ADJ
ijtc-533	131	35	agencies	agency	NOUN
ijtc-533	131	36	,	,	PUNCT
ijtc-533	131	37	so	so	SCONJ
ijtc-533	131	38	it	it	PRON
ijtc-533	131	39	requires	require	VERB
ijtc-533	131	40	coordination	coordination	NOUN
ijtc-533	131	41	.	.	PUNCT
ijtc-533	132	1	inhibiting	inhibit	VERB
ijtc-533	132	2	entities	entity	NOUN
ijtc-533	132	3	based	base	VERB
ijtc-533	132	4	on	on	ADP
ijtc-533	132	5	swot	swot	PROPN
ijtc-533	132	6	theory	theory	NOUN
ijtc-533	132	7	that	that	PRON
ijtc-533	132	8	is	be	AUX
ijtc-533	132	9	encountered	encounter	VERB
ijtc-533	132	10	in	in	ADP
ijtc-533	132	11	the	the	DET
ijtc-533	132	12	implementation	implementation	NOUN
ijtc-533	132	13	of	of	ADP
ijtc-533	132	14	dki	dki	PROPN
ijtc-533	132	15	jakarta	jakarta	PROPN
ijtc-533	132	16	's	's	PART
ijtc-533	132	17	entertainment	entertainment	NOUN
ijtc-533	132	18	tax	tax	NOUN
ijtc-533	132	19	collection	collection	NOUN
ijtc-533	132	20	policy	policy	NOUN
ijtc-533	132	21	every	every	DET
ijtc-533	132	22	regulation	regulation	NOUN
ijtc-533	132	23	or	or	CCONJ
ijtc-533	132	24	policy	policy	NOUN
ijtc-533	132	25	must	must	AUX
ijtc-533	132	26	have	have	VERB
ijtc-533	132	27	an	an	DET
ijtc-533	132	28	obstacle	obstacle	NOUN
ijtc-533	132	29	/	/	SYM
ijtc-533	132	30	disadvantage	disadvantage	NOUN
ijtc-533	132	31	,	,	PUNCT
ijtc-533	132	32	as	as	ADP
ijtc-533	132	33	with	with	ADP
ijtc-533	132	34	rules	rule	NOUN
ijtc-533	132	35	related	relate	VERB
ijtc-533	132	36	to	to	ADP
ijtc-533	132	37	the	the	DET
ijtc-533	132	38	implementation	implementation	NOUN
ijtc-533	132	39	of	of	ADP
ijtc-533	132	40	the	the	DET
ijtc-533	132	41	entertainment	entertainment	NOUN
ijtc-533	132	42	tax	tax	NOUN
ijtc-533	132	43	policy	policy	NOUN
ijtc-533	132	44	,	,	PUNCT
ijtc-533	132	45	which	which	PRON
ijtc-533	132	46	has	have	VERB
ijtc-533	132	47	several	several	ADJ
ijtc-533	132	48	obstacles	obstacle	NOUN
ijtc-533	132	49	,	,	PUNCT
ijtc-533	132	50	while	while	SCONJ
ijtc-533	132	51	the	the	DET
ijtc-533	132	52	challenges	challenge	NOUN
ijtc-533	132	53	are	be	AUX
ijtc-533	132	54	in	in	ADP
ijtc-533	132	55	the	the	DET
ijtc-533	132	56	weaknesses	weakness	NOUN
ijtc-533	132	57	and	and	CCONJ
ijtc-533	132	58	treat	treat	NOUN
ijtc-533	132	59	.	.	PUNCT
ijtc-533	133	1	1	1	X
ijtc-533	133	2	.	.	X
ijtc-533	133	3	weaknesses	weakness	NOUN
ijtc-533	133	4	based	base	VERB
ijtc-533	133	5	on	on	ADP
ijtc-533	133	6	secondary	secondary	ADJ
ijtc-533	133	7	data	datum	NOUN
ijtc-533	133	8	from	from	ADP
ijtc-533	133	9	researchers	researcher	NOUN
ijtc-533	133	10	,	,	PUNCT
ijtc-533	133	11	the	the	DET
ijtc-533	133	12	first	first	ADJ
ijtc-533	133	13	weakness	weakness	NOUN
ijtc-533	133	14	is	be	AUX
ijtc-533	133	15	the	the	DET
ijtc-533	133	16	lack	lack	NOUN
ijtc-533	133	17	of	of	ADP
ijtc-533	133	18	human	human	ADJ
ijtc-533	133	19	resources	resource	NOUN
ijtc-533	133	20	to	to	PART
ijtc-533	133	21	carry	carry	VERB
ijtc-533	133	22	out	out	ADP
ijtc-533	133	23	supervision	supervision	NOUN
ijtc-533	133	24	,	,	PUNCT
ijtc-533	133	25	and	and	CCONJ
ijtc-533	133	26	there	there	PRON
ijtc-533	133	27	are	be	VERB
ijtc-533	133	28	still	still	ADV
ijtc-533	133	29	taxpayers	taxpayer	NOUN
ijtc-533	133	30	who	who	PRON
ijtc-533	133	31	do	do	AUX
ijtc-533	133	32	not	not	PART
ijtc-533	133	33	comply	comply	VERB
ijtc-533	133	34	with	with	ADP
ijtc-533	133	35	their	their	PRON
ijtc-533	133	36	obligations	obligation	NOUN
ijtc-533	133	37	.	.	PUNCT
ijtc-533	134	1	the	the	DET
ijtc-533	134	2	second	second	ADJ
ijtc-533	134	3	weakness	weakness	NOUN
ijtc-533	134	4	is	be	AUX
ijtc-533	134	5	in	in	ADP
ijtc-533	134	6	the	the	DET
ijtc-533	134	7	implementation	implementation	NOUN
ijtc-533	134	8	of	of	ADP
ijtc-533	134	9	the	the	DET
ijtc-533	134	10	entertainment	entertainment	NOUN
ijtc-533	134	11	tax	tax	NOUN
ijtc-533	134	12	collection	collection	NOUN
ijtc-533	134	13	policy	policy	NOUN
ijtc-533	134	14	.	.	PUNCT
ijtc-533	135	1	namely	namely	ADV
ijtc-533	135	2	,	,	PUNCT
ijtc-533	135	3	there	there	PRON
ijtc-533	135	4	are	be	VERB
ijtc-533	135	5	still	still	ADV
ijtc-533	135	6	many	many	ADJ
ijtc-533	135	7	entertainments	entertainment	NOUN
ijtc-533	135	8	that	that	PRON
ijtc-533	135	9	are	be	AUX
ijtc-533	135	10	not	not	PART
ijtc-533	135	11	detected	detect	VERB
ijtc-533	135	12	or	or	CCONJ
ijtc-533	135	13	known	know	VERB
ijtc-533	135	14	to	to	PART
ijtc-533	135	15	exist	exist	VERB
ijtc-533	135	16	,	,	PUNCT
ijtc-533	135	17	and	and	CCONJ
ijtc-533	135	18	sometimes	sometimes	ADV
ijtc-533	135	19	in	in	ADP
ijtc-533	135	20	the	the	DET
ijtc-533	135	21	entertainment	entertainment	NOUN
ijtc-533	135	22	,	,	PUNCT
ijtc-533	135	23	there	there	PRON
ijtc-533	135	24	are	be	VERB
ijtc-533	135	25	cases	case	NOUN
ijtc-533	135	26	of	of	ADP
ijtc-533	135	27	law	law	NOUN
ijtc-533	135	28	violations	violation	NOUN
ijtc-533	135	29	.	.	PUNCT
ijtc-533	136	1	the	the	DET
ijtc-533	136	2	third	third	ADJ
ijtc-533	136	3	weakness	weakness	NOUN
ijtc-533	136	4	is	be	AUX
ijtc-533	136	5	the	the	DET
ijtc-533	136	6	existence	existence	NOUN
ijtc-533	136	7	of	of	ADP
ijtc-533	136	8	taxpayers	taxpayer	NOUN
ijtc-533	136	9	who	who	PRON
ijtc-533	136	10	have	have	AUX
ijtc-533	136	11	never	never	ADV
ijtc-533	136	12	received	receive	VERB
ijtc-533	136	13	socialization	socialization	NOUN
ijtc-533	136	14	and	and	CCONJ
ijtc-533	136	15	the	the	DET
ijtc-533	136	16	lack	lack	NOUN
ijtc-533	136	17	of	of	ADP
ijtc-533	136	18	officers	officer	NOUN
ijtc-533	136	19	'	'	PART
ijtc-533	136	20	information	information	NOUN
ijtc-533	136	21	,	,	PUNCT
ijtc-533	136	22	so	so	SCONJ
ijtc-533	136	23	taxpayers	taxpayer	NOUN
ijtc-533	136	24	do	do	AUX
ijtc-533	136	25	not	not	PART
ijtc-533	136	26	know	know	VERB
ijtc-533	136	27	how	how	SCONJ
ijtc-533	136	28	to	to	PART
ijtc-533	136	29	pay	pay	VERB
ijtc-533	136	30	,	,	PUNCT
ijtc-533	136	31	report	report	VERB
ijtc-533	136	32	and	and	CCONJ
ijtc-533	136	33	register	register	VERB
ijtc-533	136	34	as	as	ADP
ijtc-533	136	35	taxpayers	taxpayer	NOUN
ijtc-533	136	36	.	.	PUNCT
ijtc-533	137	1	in	in	ADP
ijtc-533	137	2	carrying	carry	VERB
ijtc-533	137	3	out	out	ADP
ijtc-533	137	4	the	the	DET
ijtc-533	137	5	implementation	implementation	NOUN
ijtc-533	137	6	of	of	ADP
ijtc-533	137	7	the	the	DET
ijtc-533	137	8	policy	policy	NOUN
ijtc-533	137	9	,	,	PUNCT
ijtc-533	137	10	of	of	ADP
ijtc-533	137	11	course	course	NOUN
ijtc-533	137	12	,	,	PUNCT
ijtc-533	137	13	there	there	PRON
ijtc-533	137	14	are	be	VERB
ijtc-533	137	15	obstacles	obstacle	NOUN
ijtc-533	137	16	faced	face	VERB
ijtc-533	137	17	.	.	PUNCT
ijtc-533	138	1	the	the	DET
ijtc-533	138	2	problems	problem	NOUN
ijtc-533	138	3	that	that	PRON
ijtc-533	138	4	occur	occur	VERB
ijtc-533	138	5	are	be	AUX
ijtc-533	138	6	first	first	ADJ
ijtc-533	138	7	because	because	SCONJ
ijtc-533	138	8	of	of	ADP
ijtc-533	138	9	the	the	DET
ijtc-533	138	10	lack	lack	NOUN
ijtc-533	138	11	of	of	ADP
ijtc-533	138	12	human	human	ADJ
ijtc-533	138	13	resources	resource	NOUN
ijtc-533	138	14	to	to	PART
ijtc-533	138	15	carry	carry	VERB
ijtc-533	138	16	out	out	ADP
ijtc-533	138	17	supervision	supervision	NOUN
ijtc-533	138	18	,	,	PUNCT
ijtc-533	138	19	and	and	CCONJ
ijtc-533	138	20	there	there	PRON
ijtc-533	138	21	are	be	VERB
ijtc-533	138	22	still	still	ADV
ijtc-533	138	23	taxpayers	taxpayer	NOUN
ijtc-533	138	24	who	who	PRON
ijtc-533	138	25	do	do	AUX
ijtc-533	138	26	not	not	PART
ijtc-533	138	27	comply	comply	VERB
ijtc-533	138	28	with	with	ADP
ijtc-533	138	29	their	their	PRON
ijtc-533	138	30	obligations	obligation	NOUN
ijtc-533	138	31	,	,	PUNCT
ijtc-533	138	32	which	which	PRON
ijtc-533	138	33	becomes	become	VERB
ijtc-533	138	34	an	an	DET
ijtc-533	138	35	obstacle	obstacle	NOUN
ijtc-533	138	36	in	in	ADP
ijtc-533	138	37	collecting	collect	VERB
ijtc-533	138	38	entertainment	entertainment	NOUN
ijtc-533	138	39	taxes	taxis	NOUN
ijtc-533	138	40	.	.	PUNCT
ijtc-533	139	1	for	for	ADP
ijtc-533	139	2	example	example	NOUN
ijtc-533	139	3	,	,	PUNCT
ijtc-533	139	4	there	there	PRON
ijtc-533	139	5	are	be	VERB
ijtc-533	139	6	still	still	ADV
ijtc-533	139	7	many	many	ADJ
ijtc-533	139	8	entertainments	entertainment	NOUN
ijtc-533	139	9	that	that	PRON
ijtc-533	139	10	are	be	AUX
ijtc-533	139	11	not	not	PART
ijtc-533	139	12	detected	detect	VERB
ijtc-533	139	13	or	or	CCONJ
ijtc-533	139	14	whose	whose	DET
ijtc-533	139	15	existence	existence	NOUN
ijtc-533	139	16	is	be	AUX
ijtc-533	139	17	known	know	VERB
ijtc-533	139	18	,	,	PUNCT
ijtc-533	139	19	and	and	CCONJ
ijtc-533	139	20	sometimes	sometimes	ADV
ijtc-533	139	21	in	in	ADP
ijtc-533	139	22	entertainment	entertainment	NOUN
ijtc-533	139	23	,	,	PUNCT
ijtc-533	139	24	there	there	PRON
ijtc-533	139	25	are	be	VERB
ijtc-533	139	26	cases	case	NOUN
ijtc-533	139	27	of	of	ADP
ijtc-533	139	28	law	law	NOUN
ijtc-533	139	29	violations	violation	NOUN
ijtc-533	139	30	.	.	PUNCT
ijtc-533	140	1	then	then	ADV
ijtc-533	140	2	the	the	DET
ijtc-533	140	3	taxpayers	taxpayer	NOUN
ijtc-533	140	4	themselves	themselves	PRON
ijtc-533	140	5	are	be	AUX
ijtc-533	140	6	taxpayers	taxpayer	NOUN
ijtc-533	140	7	who	who	PRON
ijtc-533	140	8	have	have	AUX
ijtc-533	140	9	never	never	ADV
ijtc-533	140	10	received	receive	VERB
ijtc-533	140	11	socialization	socialization	NOUN
ijtc-533	140	12	and	and	CCONJ
ijtc-533	140	13	lack	lack	VERB
ijtc-533	140	14	information	information	NOUN
ijtc-533	140	15	from	from	ADP
ijtc-533	140	16	officers	officer	NOUN
ijtc-533	140	17	,	,	PUNCT
ijtc-533	140	18	so	so	SCONJ
ijtc-533	140	19	they	they	PRON
ijtc-533	140	20	do	do	AUX
ijtc-533	140	21	not	not	PART
ijtc-533	140	22	know	know	VERB
ijtc-533	140	23	how	how	SCONJ
ijtc-533	140	24	to	to	PART
ijtc-533	140	25	pay	pay	VERB
ijtc-533	140	26	,	,	PUNCT
ijtc-533	140	27	report	report	VERB
ijtc-533	140	28	and	and	CCONJ
ijtc-533	140	29	register	register	VERB
ijtc-533	140	30	as	as	ADP
ijtc-533	140	31	taxpayers	taxpayer	NOUN
ijtc-533	140	32	.	.	PUNCT
ijtc-533	141	1	2	2	X
ijtc-533	141	2	.	.	X
ijtc-533	141	3	treat	treat	NOUN
ijtc-533	141	4	(	(	PUNCT
ijtc-533	141	5	threats	threat	NOUN
ijtc-533	141	6	related	relate	VERB
ijtc-533	141	7	to	to	ADP
ijtc-533	141	8	the	the	DET
ijtc-533	141	9	implementation	implementation	NOUN
ijtc-533	141	10	of	of	ADP
ijtc-533	141	11	the	the	DET
ijtc-533	141	12	entertainment	entertainment	NOUN
ijtc-533	141	13	tax	tax	NOUN
ijtc-533	141	14	collection	collection	NOUN
ijtc-533	141	15	policy	policy	NOUN
ijtc-533	141	16	.	.	PUNCT
ijtc-533	142	1	if	if	SCONJ
ijtc-533	142	2	the	the	DET
ijtc-533	142	3	taxpayer	taxpayer	NOUN
ijtc-533	142	4	may	may	AUX
ijtc-533	142	5	not	not	PART
ijtc-533	142	6	pay	pay	VERB
ijtc-533	142	7	his	his	PRON
ijtc-533	142	8	obligations	obligation	NOUN
ijtc-533	142	9	within	within	ADP
ijtc-533	142	10	3	3	NUM
ijtc-533	142	11	or	or	CCONJ
ijtc-533	142	12	4	4	NUM
ijtc-533	142	13	months	month	NOUN
ijtc-533	142	14	,	,	PUNCT
ijtc-533	142	15	upppd	upppd	PROPN
ijtc-533	142	16	will	will	AUX
ijtc-533	142	17	send	send	VERB
ijtc-533	142	18	proposals	proposal	NOUN
ijtc-533	142	19	to	to	ADP
ijtc-533	142	20	the	the	DET
ijtc-533	142	21	agency	agency	NOUN
ijtc-533	142	22	,	,	PUNCT
ijtc-533	142	23	such	such	ADJ
ijtc-533	142	24	as	as	ADP
ijtc-533	142	25	sticking	stick	VERB
ijtc-533	142	26	stickers	sticker	NOUN
ijtc-533	142	27	and	and	CCONJ
ijtc-533	142	28	installing	instal	VERB
ijtc-533	142	29	signage	signage	NOUN
ijtc-533	142	30	to	to	ADP
ijtc-533	142	31	tax	tax	NOUN
ijtc-533	142	32	arrears	arrear	NOUN
ijtc-533	142	33	.	.	PUNCT
ijtc-533	143	1	the	the	DET
ijtc-533	143	2	second	second	ADJ
ijtc-533	143	3	threat	threat	NOUN
ijtc-533	143	4	is	be	AUX
ijtc-533	143	5	that	that	SCONJ
ijtc-533	143	6	there	there	PRON
ijtc-533	143	7	will	will	AUX
ijtc-533	143	8	be	be	AUX
ijtc-533	143	9	letters	letter	NOUN
ijtc-533	143	10	of	of	ADP
ijtc-533	143	11	appeal	appeal	NOUN
ijtc-533	143	12	,	,	PUNCT
ijtc-533	143	13	warning	warning	NOUN
ijtc-533	143	14	letters	letter	NOUN
ijtc-533	143	15	,	,	PUNCT
ijtc-533	143	16	installation	installation	NOUN
ijtc-533	143	17	of	of	ADP
ijtc-533	143	18	tax	tax	NOUN
ijtc-533	143	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-533	143	20	analysis	analysis	NOUN
ijtc-533	143	21	of	of	ADP
ijtc-533	143	22	implementation	implementation	NOUN
ijtc-533	143	23	of	of	ADP
ijtc-533	143	24	entertainment	entertainment	NOUN
ijtc-533	143	25	tax	tax	NOUN
ijtc-533	143	26	collection	collection	NOUN
ijtc-533	143	27	policy	policy	NOUN
ijtc-533	143	28	in	in	ADP
ijtc-533	143	29	the	the	DET
ijtc-533	143	30	order	order	NOUN
ijtc-533	143	31	to	to	PART
ijtc-533	143	32	increase	increase	VERB
ijtc-533	143	33	regional	regional	ADJ
ijtc-533	143	34	tax	tax	NOUN
ijtc-533	143	35	revenue	revenue	NOUN
ijtc-533	143	36	at	at	ADP
ijtc-533	143	37	the	the	DET
ijtc-533	143	38	dki	dki	PROPN
ijtc-533	143	39	jakarta	jakarta	PROPN
ijtc-533	143	40	regional	regional	PROPN
ijtc-533	143	41	revenue	revenue	PROPN
ijtc-533	143	42	agency	agency	PROPN
ijtc-533	143	43	singgih	singgih	PROPN
ijtc-533	143	44	,	,	PUNCT
ijtc-533	143	45	anisah	anisah	NOUN
ijtc-533	143	46	and	and	CCONJ
ijtc-533	143	47	permatasari	permatasari	ADJ
ijtc-533	143	48	335	335	NUM
ijtc-533	143	49	|	|	ADV
ijtc-533	143	50	ilomata	ilomata	PROPN
ijtc-533	143	51	international	international	ADJ
ijtc-533	143	52	journal	journal	NOUN
ijtc-533	143	53	of	of	ADP
ijtc-533	143	54	tax	tax	PROPN
ijtc-533	143	55	&	&	CCONJ
ijtc-533	143	56	accounting	accounting	PROPN
ijtc-533	143	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-533	143	58	arrears	arrear	NOUN
ijtc-533	143	59	stickers	sticker	NOUN
ijtc-533	143	60	,	,	PUNCT
ijtc-533	143	61	collection	collection	NOUN
ijtc-533	143	62	by	by	ADP
ijtc-533	143	63	forced	forced	ADJ
ijtc-533	143	64	letters	letter	NOUN
ijtc-533	143	65	,	,	PUNCT
ijtc-533	143	66	and	and	CCONJ
ijtc-533	143	67	confiscation	confiscation	NOUN
ijtc-533	143	68	of	of	ADP
ijtc-533	143	69	assets	asset	NOUN
ijtc-533	143	70	.	.	PUNCT
ijtc-533	144	1	the	the	DET
ijtc-533	144	2	third	third	ADJ
ijtc-533	144	3	threat	threat	NOUN
ijtc-533	144	4	is	be	AUX
ijtc-533	144	5	a	a	DET
ijtc-533	144	6	fine	fine	NOUN
ijtc-533	144	7	that	that	PRON
ijtc-533	144	8	is	be	AUX
ijtc-533	144	9	quite	quite	ADV
ijtc-533	144	10	large	large	ADJ
ijtc-533	144	11	,	,	PUNCT
ijtc-533	144	12	and	and	CCONJ
ijtc-533	144	13	there	there	PRON
ijtc-533	144	14	will	will	AUX
ijtc-533	144	15	be	be	AUX
ijtc-533	144	16	a	a	DET
ijtc-533	144	17	warning	warning	NOUN
ijtc-533	144	18	that	that	SCONJ
ijtc-533	144	19	the	the	DET
ijtc-533	144	20	officer	officer	NOUN
ijtc-533	144	21	will	will	AUX
ijtc-533	144	22	give	give	VERB
ijtc-533	144	23	to	to	ADP
ijtc-533	144	24	taxpayers	taxpayer	NOUN
ijtc-533	144	25	who	who	PRON
ijtc-533	144	26	have	have	AUX
ijtc-533	144	27	not	not	PART
ijtc-533	144	28	paid	pay	VERB
ijtc-533	144	29	off	off	ADP
ijtc-533	144	30	their	their	PRON
ijtc-533	144	31	tax	tax	NOUN
ijtc-533	144	32	obligations	obligation	NOUN
ijtc-533	144	33	.	.	PUNCT
ijtc-533	145	1	the	the	DET
ijtc-533	145	2	driving	drive	VERB
ijtc-533	145	3	entity	entity	NOUN
ijtc-533	145	4	based	base	VERB
ijtc-533	145	5	on	on	ADP
ijtc-533	145	6	swot	swot	PROPN
ijtc-533	145	7	theory	theory	NOUN
ijtc-533	145	8	in	in	ADP
ijtc-533	145	9	the	the	DET
ijtc-533	145	10	implementation	implementation	NOUN
ijtc-533	145	11	of	of	ADP
ijtc-533	145	12	the	the	DET
ijtc-533	145	13	entertainment	entertainment	NOUN
ijtc-533	145	14	tax	tax	NOUN
ijtc-533	145	15	collection	collection	NOUN
ijtc-533	145	16	policy	policy	NOUN
ijtc-533	145	17	in	in	ADP
ijtc-533	145	18	creating	create	VERB
ijtc-533	145	19	the	the	DET
ijtc-533	145	20	entertainment	entertainment	NOUN
ijtc-533	145	21	tax	tax	NOUN
ijtc-533	145	22	collection	collection	NOUN
ijtc-533	145	23	policy	policy	NOUN
ijtc-533	145	24	,	,	PUNCT
ijtc-533	145	25	the	the	DET
ijtc-533	145	26	regional	regional	ADJ
ijtc-533	145	27	revenue	revenue	NOUN
ijtc-533	145	28	agency	agency	NOUN
ijtc-533	145	29	has	have	VERB
ijtc-533	145	30	a	a	DET
ijtc-533	145	31	driving	drive	VERB
ijtc-533	145	32	entity	entity	NOUN
ijtc-533	145	33	that	that	PRON
ijtc-533	145	34	becomes	become	VERB
ijtc-533	145	35	the	the	DET
ijtc-533	145	36	benchmark	benchmark	NOUN
ijtc-533	145	37	to	to	PART
ijtc-533	145	38	implement	implement	VERB
ijtc-533	145	39	the	the	DET
ijtc-533	145	40	policy	policy	NOUN
ijtc-533	145	41	well	well	ADV
ijtc-533	145	42	in	in	ADP
ijtc-533	145	43	the	the	DET
ijtc-533	145	44	field	field	NOUN
ijtc-533	145	45	.	.	PUNCT
ijtc-533	146	1	among	among	ADP
ijtc-533	146	2	them	they	PRON
ijtc-533	146	3	is	be	AUX
ijtc-533	146	4	a	a	DET
ijtc-533	146	5	benchmark	benchmark	NOUN
ijtc-533	146	6	that	that	PRON
ijtc-533	146	7	must	must	AUX
ijtc-533	146	8	be	be	AUX
ijtc-533	146	9	the	the	DET
ijtc-533	146	10	goal	goal	NOUN
ijtc-533	146	11	of	of	ADP
ijtc-533	146	12	the	the	DET
ijtc-533	146	13	regional	regional	ADJ
ijtc-533	146	14	revenue	revenue	NOUN
ijtc-533	146	15	agency	agency	NOUN
ijtc-533	146	16	to	to	PART
ijtc-533	146	17	increase	increase	VERB
ijtc-533	146	18	entertainment	entertainment	NOUN
ijtc-533	146	19	tax	tax	NOUN
ijtc-533	146	20	revenue	revenue	NOUN
ijtc-533	146	21	.	.	PUNCT
ijtc-533	147	1	it	it	PRON
ijtc-533	147	2	is	be	AUX
ijtc-533	147	3	related	relate	VERB
ijtc-533	147	4	to	to	ADP
ijtc-533	147	5	entertainment	entertainment	NOUN
ijtc-533	147	6	tax	tax	NOUN
ijtc-533	147	7	revenue	revenue	NOUN
ijtc-533	147	8	as	as	ADP
ijtc-533	147	9	a	a	DET
ijtc-533	147	10	material	material	NOUN
ijtc-533	147	11	to	to	PART
ijtc-533	147	12	be	be	AUX
ijtc-533	147	13	an	an	DET
ijtc-533	147	14	encouraging	encouraging	ADJ
ijtc-533	147	15	or	or	CCONJ
ijtc-533	147	16	supporting	support	VERB
ijtc-533	147	17	factor	factor	NOUN
ijtc-533	147	18	by	by	ADP
ijtc-533	147	19	regional	regional	ADJ
ijtc-533	147	20	revenue	revenue	NOUN
ijtc-533	147	21	agencies	agency	NOUN
ijtc-533	147	22	in	in	ADP
ijtc-533	147	23	planning	plan	VERB
ijtc-533	147	24	for	for	ADP
ijtc-533	147	25	the	the	DET
ijtc-533	147	26	benefit	benefit	NOUN
ijtc-533	147	27	of	of	ADP
ijtc-533	147	28	an	an	DET
ijtc-533	147	29	agency	agency	NOUN
ijtc-533	147	30	.	.	PUNCT
ijtc-533	148	1	a.	a.	NOUN
ijtc-533	148	2	strength	strength	NOUN
ijtc-533	148	3	(	(	PUNCT
ijtc-533	148	4	strength	strength	NOUN
ijtc-533	148	5	)	)	PUNCT
ijtc-533	148	6	the	the	DET
ijtc-533	148	7	first	first	ADJ
ijtc-533	148	8	strength	strength	NOUN
ijtc-533	148	9	in	in	ADP
ijtc-533	148	10	collecting	collect	VERB
ijtc-533	148	11	the	the	DET
ijtc-533	148	12	implementation	implementation	NOUN
ijtc-533	148	13	of	of	ADP
ijtc-533	148	14	the	the	DET
ijtc-533	148	15	entertainment	entertainment	NOUN
ijtc-533	148	16	tax	tax	NOUN
ijtc-533	148	17	policy	policy	NOUN
ijtc-533	148	18	is	be	AUX
ijtc-533	148	19	that	that	SCONJ
ijtc-533	148	20	when	when	SCONJ
ijtc-533	148	21	implementing	implement	VERB
ijtc-533	148	22	the	the	DET
ijtc-533	148	23	policy	policy	NOUN
ijtc-533	148	24	,	,	PUNCT
ijtc-533	148	25	it	it	PRON
ijtc-533	148	26	must	must	AUX
ijtc-533	148	27	be	be	AUX
ijtc-533	148	28	based	base	VERB
ijtc-533	148	29	on	on	ADP
ijtc-533	148	30	a	a	DET
ijtc-533	148	31	legal	legal	ADJ
ijtc-533	148	32	basis	basis	NOUN
ijtc-533	148	33	for	for	ADP
ijtc-533	148	34	the	the	DET
ijtc-533	148	35	entertainment	entertainment	NOUN
ijtc-533	148	36	tax	tax	NOUN
ijtc-533	148	37	for	for	ADP
ijtc-533	148	38	the	the	DET
ijtc-533	148	39	underlying	underlie	VERB
ijtc-533	148	40	regional	regional	ADJ
ijtc-533	148	41	regulation	regulation	NOUN
ijtc-533	148	42	,	,	PUNCT
ijtc-533	148	43	namely	namely	ADV
ijtc-533	148	44	number	number	NOUN
ijtc-533	148	45	3	3	NUM
ijtc-533	148	46	of	of	ADP
ijtc-533	148	47	2015	2015	NUM
ijtc-533	148	48	,	,	PUNCT
ijtc-533	148	49	which	which	PRON
ijtc-533	148	50	is	be	AUX
ijtc-533	148	51	one	one	NUM
ijtc-533	148	52	of	of	ADP
ijtc-533	148	53	the	the	DET
ijtc-533	148	54	legal	legal	ADJ
ijtc-533	148	55	umbrellas	umbrella	NOUN
ijtc-533	148	56	.	.	PUNCT
ijtc-533	149	1	the	the	DET
ijtc-533	149	2	second	second	ADJ
ijtc-533	149	3	strength	strength	NOUN
ijtc-533	149	4	is	be	AUX
ijtc-533	149	5	legal	legal	ADJ
ijtc-533	149	6	resources	resource	NOUN
ijtc-533	149	7	,	,	PUNCT
ijtc-533	149	8	budget	budget	NOUN
ijtc-533	149	9	,	,	PUNCT
ijtc-533	149	10	facilities	facility	NOUN
ijtc-533	149	11	,	,	PUNCT
ijtc-533	149	12	infrastructure	infrastructure	NOUN
ijtc-533	149	13	,	,	PUNCT
ijtc-533	149	14	and	and	CCONJ
ijtc-533	149	15	sop	sop	PROPN
ijtc-533	149	16	support	support	NOUN
ijtc-533	149	17	.	.	PUNCT
ijtc-533	150	1	b.	b.	PROPN
ijtc-533	150	2	opportunity	opportunity	NOUN
ijtc-533	150	3	jakarta	jakarta	PROPN
ijtc-533	150	4	to	to	PART
ijtc-533	150	5	be	be	AUX
ijtc-533	150	6	one	one	NUM
ijtc-533	150	7	of	of	ADP
ijtc-533	150	8	the	the	DET
ijtc-533	150	9	entertainment	entertainment	NOUN
ijtc-533	150	10	opportunities	opportunity	NOUN
ijtc-533	150	11	is	be	AUX
ijtc-533	150	12	relatively	relatively	ADV
ijtc-533	150	13	high	high	ADJ
ijtc-533	150	14	;	;	PUNCT
ijtc-533	150	15	the	the	DET
ijtc-533	150	16	opportunity	opportunity	NOUN
ijtc-533	150	17	collecting	collect	VERB
ijtc-533	150	18	entertainment	entertainment	NOUN
ijtc-533	150	19	tax	tax	NOUN
ijtc-533	150	20	that	that	PRON
ijtc-533	150	21	can	can	AUX
ijtc-533	150	22	be	be	AUX
ijtc-533	150	23	obtained	obtain	VERB
ijtc-533	150	24	in	in	ADP
ijtc-533	150	25	the	the	DET
ijtc-533	150	26	collection	collection	NOUN
ijtc-533	150	27	of	of	ADP
ijtc-533	150	28	entertainment	entertainment	NOUN
ijtc-533	150	29	tax	tax	NOUN
ijtc-533	150	30	is	be	AUX
ijtc-533	150	31	the	the	DET
ijtc-533	150	32	number	number	NOUN
ijtc-533	150	33	of	of	ADP
ijtc-533	150	34	entertainment	entertainment	NOUN
ijtc-533	150	35	venues	venue	NOUN
ijtc-533	150	36	that	that	PRON
ijtc-533	150	37	exist	exist	VERB
ijtc-533	150	38	so	so	SCONJ
ijtc-533	150	39	that	that	SCONJ
ijtc-533	150	40	the	the	DET
ijtc-533	150	41	chance	chance	NOUN
ijtc-533	150	42	of	of	ADP
ijtc-533	150	43	entertainment	entertainment	NOUN
ijtc-533	150	44	tax	tax	NOUN
ijtc-533	150	45	revenue	revenue	NOUN
ijtc-533	150	46	can	can	AUX
ijtc-533	150	47	be	be	AUX
ijtc-533	150	48	more	more	ADV
ijtc-533	150	49	significant	significant	ADJ
ijtc-533	150	50	.	.	PUNCT
ijtc-533	151	1	the	the	DET
ijtc-533	151	2	next	next	ADJ
ijtc-533	151	3	opportunity	opportunity	NOUN
ijtc-533	151	4	is	be	AUX
ijtc-533	151	5	to	to	PART
ijtc-533	151	6	provide	provide	VERB
ijtc-533	151	7	installments	installment	NOUN
ijtc-533	151	8	in	in	ADP
ijtc-533	151	9	paying	pay	VERB
ijtc-533	151	10	entertainment	entertainment	NOUN
ijtc-533	151	11	taxes	taxis	NOUN
ijtc-533	151	12	.	.	PUNCT
ijtc-533	152	1	the	the	DET
ijtc-533	152	2	existence	existence	NOUN
ijtc-533	152	3	of	of	ADP
ijtc-533	152	4	many	many	ADJ
ijtc-533	152	5	existing	exist	VERB
ijtc-533	152	6	entertainment	entertainment	NOUN
ijtc-533	152	7	venues	venue	NOUN
ijtc-533	152	8	can	can	AUX
ijtc-533	152	9	make	make	VERB
ijtc-533	152	10	entertainment	entertainment	NOUN
ijtc-533	152	11	tax	tax	NOUN
ijtc-533	152	12	revenue	revenue	NOUN
ijtc-533	152	13	larger	large	ADJ
ijtc-533	152	14	by	by	ADP
ijtc-533	152	15	providing	provide	VERB
ijtc-533	152	16	installments	installment	NOUN
ijtc-533	152	17	in	in	ADP
ijtc-533	152	18	paying	pay	VERB
ijtc-533	152	19	entertainment	entertainment	NOUN
ijtc-533	152	20	tax	tax	NOUN
ijtc-533	152	21	conclusion	conclusion	NOUN
ijtc-533	152	22	based	base	VERB
ijtc-533	152	23	on	on	ADP
ijtc-533	152	24	the	the	DET
ijtc-533	152	25	exposure	exposure	NOUN
ijtc-533	152	26	of	of	ADP
ijtc-533	152	27	the	the	DET
ijtc-533	152	28	results	result	NOUN
ijtc-533	152	29	of	of	ADP
ijtc-533	152	30	the	the	DET
ijtc-533	152	31	research	research	NOUN
ijtc-533	152	32	conducted	conduct	VERB
ijtc-533	152	33	,	,	PUNCT
ijtc-533	152	34	it	it	PRON
ijtc-533	152	35	can	can	AUX
ijtc-533	152	36	be	be	AUX
ijtc-533	152	37	concluded	conclude	VERB
ijtc-533	152	38	that	that	SCONJ
ijtc-533	152	39	the	the	DET
ijtc-533	152	40	implementation	implementation	NOUN
ijtc-533	152	41	of	of	ADP
ijtc-533	152	42	the	the	DET
ijtc-533	152	43	entertainment	entertainment	NOUN
ijtc-533	152	44	tax	tax	NOUN
ijtc-533	152	45	collection	collection	NOUN
ijtc-533	152	46	policy	policy	NOUN
ijtc-533	152	47	at	at	ADP
ijtc-533	152	48	the	the	DET
ijtc-533	152	49	regional	regional	ADJ
ijtc-533	152	50	revenue	revenue	NOUN
ijtc-533	152	51	agency	agency	NOUN
ijtc-533	152	52	is	be	AUX
ijtc-533	152	53	good	good	ADJ
ijtc-533	152	54	but	but	CCONJ
ijtc-533	152	55	not	not	PART
ijtc-533	152	56	optimal	optimal	ADJ
ijtc-533	152	57	because	because	SCONJ
ijtc-533	152	58	from	from	ADP
ijtc-533	152	59	the	the	DET
ijtc-533	152	60	aspect	aspect	NOUN
ijtc-533	152	61	of	of	ADP
ijtc-533	152	62	communication	communication	NOUN
ijtc-533	152	63	,	,	PUNCT
ijtc-533	152	64	namely	namely	ADV
ijtc-533	152	65	from	from	ADP
ijtc-533	152	66	the	the	DET
ijtc-533	152	67	information	information	NOUN
ijtc-533	152	68	aspect	aspect	NOUN
ijtc-533	152	69	,	,	PUNCT
ijtc-533	152	70	there	there	PRON
ijtc-533	152	71	are	be	VERB
ijtc-533	152	72	still	still	ADV
ijtc-533	152	73	many	many	ADJ
ijtc-533	152	74	entertainment	entertainment	NOUN
ijtc-533	152	75	sector	sector	NOUN
ijtc-533	152	76	objects	object	NOUN
ijtc-533	152	77	that	that	PRON
ijtc-533	152	78	do	do	AUX
ijtc-533	152	79	not	not	PART
ijtc-533	152	80	report	report	VERB
ijtc-533	152	81	their	their	PRON
ijtc-533	152	82	taxes	taxis	NOUN
ijtc-533	152	83	correctly	correctly	ADV
ijtc-533	152	84	,	,	PUNCT
ijtc-533	152	85	a	a	DET
ijtc-533	152	86	lot	lot	NOUN
ijtc-533	152	87	of	of	ADP
ijtc-533	152	88	entertainment	entertainment	NOUN
ijtc-533	152	89	that	that	PRON
ijtc-533	152	90	appears	appear	VERB
ijtc-533	152	91	at	at	ADP
ijtc-533	152	92	night	night	NOUN
ijtc-533	152	93	but	but	CCONJ
ijtc-533	152	94	not	not	PART
ijtc-533	152	95	recorded	record	VERB
ijtc-533	152	96	and	and	CCONJ
ijtc-533	152	97	some	some	PRON
ijtc-533	152	98	have	have	AUX
ijtc-533	152	99	not	not	PART
ijtc-533	152	100	been	be	AUX
ijtc-533	152	101	recorded	record	VERB
ijtc-533	152	102	.	.	PUNCT
ijtc-533	153	1	socialization	socialization	NOUN
ijtc-533	153	2	can	can	AUX
ijtc-533	153	3	be	be	AUX
ijtc-533	153	4	optimized	optimize	VERB
ijtc-533	153	5	to	to	PART
ijtc-533	153	6	increase	increase	VERB
ijtc-533	153	7	the	the	DET
ijtc-533	153	8	knowledge	knowledge	NOUN
ijtc-533	153	9	and	and	CCONJ
ijtc-533	153	10	awareness	awareness	NOUN
ijtc-533	153	11	of	of	ADP
ijtc-533	153	12	taxpayers	taxpayer	NOUN
ijtc-533	153	13	in	in	ADP
ijtc-533	153	14	implementing	implement	VERB
ijtc-533	153	15	the	the	DET
ijtc-533	153	16	entertainment	entertainment	NOUN
ijtc-533	153	17	tax	tax	NOUN
ijtc-533	153	18	policy	policy	NOUN
ijtc-533	153	19	.	.	PUNCT
ijtc-533	154	1	inhibiting	inhibit	VERB
ijtc-533	154	2	entities	entity	NOUN
ijtc-533	154	3	in	in	ADP
ijtc-533	154	4	collecting	collect	VERB
ijtc-533	154	5	policy	policy	NOUN
ijtc-533	154	6	implementation	implementation	NOUN
ijtc-533	154	7	based	base	VERB
ijtc-533	154	8	on	on	ADP
ijtc-533	154	9	entertainment	entertainment	NOUN
ijtc-533	154	10	tax	tax	NOUN
ijtc-533	154	11	collection	collection	NOUN
ijtc-533	154	12	,	,	PUNCT
ijtc-533	154	13	namely	namely	ADV
ijtc-533	154	14	the	the	DET
ijtc-533	154	15	lack	lack	NOUN
ijtc-533	154	16	of	of	ADP
ijtc-533	154	17	human	human	ADJ
ijtc-533	154	18	resources	resource	NOUN
ijtc-533	154	19	to	to	PART
ijtc-533	154	20	carry	carry	VERB
ijtc-533	154	21	out	out	ADP
ijtc-533	154	22	supervision	supervision	NOUN
ijtc-533	154	23	so	so	SCONJ
ijtc-533	154	24	that	that	SCONJ
ijtc-533	154	25	the	the	DET
ijtc-533	154	26	supervision	supervision	NOUN
ijtc-533	154	27	system	system	NOUN
ijtc-533	154	28	is	be	AUX
ijtc-533	154	29	not	not	PART
ijtc-533	154	30	maximized	maximize	VERB
ijtc-533	154	31	,	,	PUNCT
ijtc-533	154	32	and	and	CCONJ
ijtc-533	154	33	it	it	PRON
ijtc-533	154	34	is	be	AUX
ijtc-533	154	35	difficult	difficult	ADJ
ijtc-533	154	36	to	to	PART
ijtc-533	154	37	collect	collect	VERB
ijtc-533	154	38	data	datum	NOUN
ijtc-533	154	39	on	on	ADP
ijtc-533	154	40	tax	tax	NOUN
ijtc-533	154	41	objects	object	NOUN
ijtc-533	154	42	that	that	PRON
ijtc-533	154	43	have	have	AUX
ijtc-533	154	44	not	not	PART
ijtc-533	154	45	been	be	AUX
ijtc-533	154	46	registered	register	VERB
ijtc-533	154	47	,	,	PUNCT
ijtc-533	154	48	primarily	primarily	ADV
ijtc-533	154	49	for	for	ADP
ijtc-533	154	50	entertainment	entertainment	NOUN
ijtc-533	154	51	tax	tax	NOUN
ijtc-533	154	52	objects	object	NOUN
ijtc-533	154	53	that	that	PRON
ijtc-533	154	54	are	be	AUX
ijtc-533	154	55	hidden	hide	VERB
ijtc-533	154	56	or	or	CCONJ
ijtc-533	154	57	invisible	invisible	ADJ
ijtc-533	154	58	.	.	PUNCT
ijtc-533	155	1	there	there	PRON
ijtc-533	155	2	are	be	VERB
ijtc-533	155	3	still	still	ADV
ijtc-533	155	4	taxpayers	taxpayer	NOUN
ijtc-533	155	5	who	who	PRON
ijtc-533	155	6	do	do	AUX
ijtc-533	155	7	not	not	PART
ijtc-533	155	8	comply	comply	VERB
ijtc-533	155	9	with	with	ADP
ijtc-533	155	10	their	their	PRON
ijtc-533	155	11	obligations	obligation	NOUN
ijtc-533	155	12	.	.	PUNCT
ijtc-533	156	1	,	,	PUNCT
ijtc-533	156	2	there	there	PRON
ijtc-533	156	3	are	be	VERB
ijtc-533	156	4	still	still	ADV
ijtc-533	156	5	many	many	ADJ
ijtc-533	156	6	entertainments	entertainment	NOUN
ijtc-533	156	7	that	that	PRON
ijtc-533	156	8	are	be	AUX
ijtc-533	156	9	not	not	PART
ijtc-533	156	10	detected	detect	VERB
ijtc-533	156	11	or	or	CCONJ
ijtc-533	156	12	whose	whose	DET
ijtc-533	156	13	existence	existence	NOUN
ijtc-533	156	14	is	be	AUX
ijtc-533	156	15	found	find	VERB
ijtc-533	156	16	out	out	ADP
ijtc-533	156	17	,	,	PUNCT
ijtc-533	156	18	and	and	CCONJ
ijtc-533	156	19	sometimes	sometimes	ADV
ijtc-533	156	20	in	in	ADP
ijtc-533	156	21	the	the	DET
ijtc-533	156	22	entertainment	entertainment	NOUN
ijtc-533	156	23	,	,	PUNCT
ijtc-533	156	24	there	there	PRON
ijtc-533	156	25	are	be	VERB
ijtc-533	156	26	cases	case	NOUN
ijtc-533	156	27	of	of	ADP
ijtc-533	156	28	law	law	NOUN
ijtc-533	156	29	violations	violation	NOUN
ijtc-533	156	30	,	,	PUNCT
ijtc-533	156	31	taxpayers	taxpayer	NOUN
ijtc-533	156	32	who	who	PRON
ijtc-533	156	33	have	have	AUX
ijtc-533	156	34	never	never	ADV
ijtc-533	156	35	received	receive	VERB
ijtc-533	156	36	socialization	socialization	NOUN
ijtc-533	156	37	,	,	PUNCT
ijtc-533	156	38	and	and	CCONJ
ijtc-533	156	39	a	a	DET
ijtc-533	156	40	lack	lack	NOUN
ijtc-533	156	41	of	of	ADP
ijtc-533	156	42	information	information	NOUN
ijtc-533	156	43	from	from	ADP
ijtc-533	156	44	officers	officer	NOUN
ijtc-533	156	45	so	so	SCONJ
ijtc-533	156	46	that	that	SCONJ
ijtc-533	156	47	taxpayers	taxpayer	NOUN
ijtc-533	156	48	do	do	AUX
ijtc-533	156	49	not	not	PART
ijtc-533	156	50	know	know	VERB
ijtc-533	156	51	how	how	SCONJ
ijtc-533	156	52	to	to	PART
ijtc-533	156	53	pay	pay	VERB
ijtc-533	156	54	,	,	PUNCT
ijtc-533	156	55	report	report	VERB
ijtc-533	156	56	and	and	CCONJ
ijtc-533	156	57	register	register	VERB
ijtc-533	156	58	themselves	themselves	PRON
ijtc-533	156	59	as	as	ADP
ijtc-533	156	60	taxpayers	taxpayer	NOUN
ijtc-533	156	61	.	.	PUNCT
ijtc-533	157	1	this	this	PRON
ijtc-533	157	2	will	will	AUX
ijtc-533	157	3	be	be	AUX
ijtc-533	157	4	the	the	DET
ijtc-533	157	5	cause	cause	NOUN
ijtc-533	157	6	of	of	ADP
ijtc-533	157	7	the	the	DET
ijtc-533	157	8	failure	failure	NOUN
ijtc-533	157	9	of	of	ADP
ijtc-533	157	10	regional	regional	ADJ
ijtc-533	157	11	revenue	revenue	NOUN
ijtc-533	157	12	agencies	agency	NOUN
ijtc-533	157	13	in	in	ADP
ijtc-533	157	14	realizing	realize	VERB
ijtc-533	157	15	tax	tax	NOUN
ijtc-533	157	16	revenue	revenue	NOUN
ijtc-533	157	17	targets	target	NOUN
ijtc-533	157	18	,	,	PUNCT
ijtc-533	157	19	and	and	CCONJ
ijtc-533	157	20	it	it	PRON
ijtc-533	157	21	can	can	AUX
ijtc-533	157	22	be	be	AUX
ijtc-533	157	23	seen	see	VERB
ijtc-533	157	24	that	that	SCONJ
ijtc-533	157	25	the	the	DET
ijtc-533	157	26	programs	program	NOUN
ijtc-533	157	27	being	be	AUX
ijtc-533	157	28	run	run	VERB
ijtc-533	157	29	are	be	AUX
ijtc-533	157	30	not	not	PART
ijtc-533	157	31	running	run	VERB
ijtc-533	157	32	optimally	optimally	ADV
ijtc-533	157	33	.	.	PUNCT
ijtc-533	158	1	the	the	DET
ijtc-533	158	2	driving	drive	VERB
ijtc-533	158	3	entity	entity	NOUN
ijtc-533	158	4	in	in	ADP
ijtc-533	158	5	the	the	DET
ijtc-533	158	6	collection	collection	NOUN
ijtc-533	158	7	of	of	ADP
ijtc-533	158	8	policy	policy	NOUN
ijtc-533	158	9	implementations	implementation	NOUN
ijtc-533	158	10	based	base	VERB
ijtc-533	158	11	on	on	ADP
ijtc-533	158	12	entertainment	entertainment	NOUN
ijtc-533	158	13	tax	tax	NOUN
ijtc-533	158	14	collection	collection	NOUN
ijtc-533	158	15	is	be	AUX
ijtc-533	158	16	the	the	DET
ijtc-533	158	17	number	number	NOUN
ijtc-533	158	18	of	of	ADP
ijtc-533	158	19	entertainment	entertainment	NOUN
ijtc-533	158	20	venues	venue	NOUN
ijtc-533	158	21	that	that	PRON
ijtc-533	158	22	can	can	AUX
ijtc-533	158	23	increase	increase	VERB
ijtc-533	158	24	local	local	ADJ
ijtc-533	158	25	tax	tax	NOUN
ijtc-533	158	26	revenues	revenue	NOUN
ijtc-533	158	27	as	as	ADP
ijtc-533	158	28	a	a	DET
ijtc-533	158	29	supporting	support	VERB
ijtc-533	158	30	factor	factor	NOUN
ijtc-533	158	31	,	,	PUNCT
ijtc-533	158	32	providing	provide	VERB
ijtc-533	158	33	sanctions	sanction	NOUN
ijtc-533	158	34	,	,	PUNCT
ijtc-533	158	35	namely	namely	ADV
ijtc-533	158	36	appeal	appeal	VERB
ijtc-533	158	37	letters	letter	NOUN
ijtc-533	158	38	,	,	PUNCT
ijtc-533	158	39	warning	warning	NOUN
ijtc-533	158	40	letters	letter	NOUN
ijtc-533	158	41	,	,	PUNCT
ijtc-533	158	42	warning	warn	VERB
ijtc-533	158	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-533	158	44	analysis	analysis	NOUN
ijtc-533	158	45	of	of	ADP
ijtc-533	158	46	implementation	implementation	NOUN
ijtc-533	158	47	of	of	ADP
ijtc-533	158	48	entertainment	entertainment	NOUN
ijtc-533	158	49	tax	tax	NOUN
ijtc-533	158	50	collection	collection	NOUN
ijtc-533	158	51	policy	policy	NOUN
ijtc-533	158	52	in	in	ADP
ijtc-533	158	53	the	the	DET
ijtc-533	158	54	order	order	NOUN
ijtc-533	158	55	to	to	PART
ijtc-533	158	56	increase	increase	VERB
ijtc-533	158	57	regional	regional	ADJ
ijtc-533	158	58	tax	tax	NOUN
ijtc-533	158	59	revenue	revenue	NOUN
ijtc-533	158	60	at	at	ADP
ijtc-533	158	61	the	the	DET
ijtc-533	158	62	dki	dki	PROPN
ijtc-533	158	63	jakarta	jakarta	PROPN
ijtc-533	158	64	regional	regional	PROPN
ijtc-533	158	65	revenue	revenue	PROPN
ijtc-533	158	66	agency	agency	PROPN
ijtc-533	158	67	singgih	singgih	PROPN
ijtc-533	158	68	,	,	PUNCT
ijtc-533	158	69	anisah	anisah	NOUN
ijtc-533	158	70	and	and	CCONJ
ijtc-533	158	71	permatasari	permatasari	ADJ
ijtc-533	158	72	336	336	NUM
ijtc-533	158	73	|	|	ADV
ijtc-533	158	74	ilomata	ilomata	ADJ
ijtc-533	158	75	international	international	ADJ
ijtc-533	158	76	journal	journal	NOUN
ijtc-533	158	77	of	of	ADP
ijtc-533	158	78	tax	tax	PROPN
ijtc-533	158	79	&	&	CCONJ
ijtc-533	158	80	accounting	account	VERB
ijtc-533	158	81	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-533	158	82	letters	letter	NOUN
ijtc-533	158	83	,	,	PUNCT
ijtc-533	158	84	installing	instal	VERB
ijtc-533	158	85	tax	tax	NOUN
ijtc-533	158	86	arrears	arrear	NOUN
ijtc-533	158	87	stickers	sticker	NOUN
ijtc-533	158	88	,	,	PUNCT
ijtc-533	158	89	billing	bill	VERB
ijtc-533	158	90	by	by	ADP
ijtc-533	158	91	forced	forced	ADJ
ijtc-533	158	92	letters	letter	NOUN
ijtc-533	158	93	,	,	PUNCT
ijtc-533	158	94	confiscation	confiscation	NOUN
ijtc-533	158	95	of	of	ADP
ijtc-533	158	96	assets	asset	NOUN
ijtc-533	158	97	,	,	PUNCT
ijtc-533	158	98	the	the	DET
ijtc-533	158	99	existence	existence	NOUN
ijtc-533	158	100	of	of	ADP
ijtc-533	158	101	providing	provide	VERB
ijtc-533	158	102	installments	installment	NOUN
ijtc-533	158	103	in	in	ADP
ijtc-533	158	104	paying	pay	VERB
ijtc-533	158	105	the	the	DET
ijtc-533	158	106	entertainment	entertainment	NOUN
ijtc-533	158	107	tax	tax	NOUN
ijtc-533	158	108	.	.	PUNCT
ijtc-533	159	1	reference	reference	NOUN
ijtc-533	159	2	adi	adi	PROPN
ijtc-533	159	3	,	,	PUNCT
ijtc-533	159	4	i.	i.	PROPN
ijtc-533	159	5	k.	k.	PROPN
ijtc-533	159	6	y.	y.	PROPN
ijtc-533	159	7	(	(	PUNCT
ijtc-533	159	8	2020	2020	NUM
ijtc-533	159	9	)	)	PUNCT
ijtc-533	159	10	.	.	PUNCT
ijtc-533	160	1	efektifitas	efektifitas	PROPN
ijtc-533	160	2	e	e	NOUN
ijtc-533	160	3	–	–	PUNCT
ijtc-533	160	4	filing	file	VERB
ijtc-533	160	5	terhadap	terhadap	PROPN
ijtc-533	160	6	peningkatan	peningkatan	PROPN
ijtc-533	160	7	kepatuhan	kepatuhan	PROPN
ijtc-533	160	8	wajib	wajib	PROPN
ijtc-533	160	9	pajak	pajak	PROPN
ijtc-533	160	10	orang	orang	PROPN
ijtc-533	160	11	pribadi	pribadi	PROPN
ijtc-533	160	12	dengan	dengan	PROPN
ijtc-533	160	13	tingkat	tingkat	PROPN
ijtc-533	160	14	keamanan	keamanan	PROPN
ijtc-533	160	15	dan	dan	PROPN
ijtc-533	160	16	kerahasiaan	kerahasiaan	PROPN
ijtc-533	160	17	sebagai	sebagai	PROPN
ijtc-533	160	18	variabel	variabel	PROPN
ijtc-533	160	19	moderasi	moderasi	PROPN
ijtc-533	160	20	(	(	PUNCT
ijtc-533	160	21	studi	studi	PROPN
ijtc-533	160	22	empiris	empiris	PROPN
ijtc-533	160	23	pada	pada	PROPN
ijtc-533	160	24	kantor	kantor	PROPN
ijtc-533	160	25	pelayanan	pelayanan	VERB
ijtc-533	160	26	pajak	pajak	PROPN
ijtc-533	160	27	pratama	pratama	NOUN
ijtc-533	160	28	badung	badung	NOUN
ijtc-533	160	29	utara	utara	PROPN
ijtc-533	160	30	)	)	PUNCT
ijtc-533	160	31	.	.	PUNCT
ijtc-533	161	1	journal	journal	PROPN
ijtc-533	161	2	of	of	ADP
ijtc-533	161	3	applied	apply	VERB
ijtc-533	161	4	management	management	NOUN
ijtc-533	161	5	and	and	CCONJ
ijtc-533	161	6	accounting	accounting	NOUN
ijtc-533	161	7	science	science	NOUN
ijtc-533	161	8	,	,	PUNCT
ijtc-533	161	9	2(1	2(1	NUM
ijtc-533	161	10	)	)	PUNCT
ijtc-533	161	11	,	,	PUNCT
ijtc-533	161	12	53–66	53–66	NUM
ijtc-533	161	13	.	.	PUNCT
ijtc-533	161	14	https://doi.org/10.51713/jamas.v2i1.26	https://doi.org/10.51713/jamas.v2i1.26	PROPN
ijtc-533	161	15	asshidiqi	asshidiqi	PROPN
ijtc-533	161	16	,	,	PUNCT
ijtc-533	161	17	f.	f.	PROPN
ijtc-533	161	18	,	,	PUNCT
ijtc-533	161	19	&	&	CCONJ
ijtc-533	161	20	irawan	irawan	PROPN
ijtc-533	161	21	,	,	PUNCT
ijtc-533	161	22	f.	f.	PROPN
ijtc-533	161	23	(	(	PUNCT
ijtc-533	161	24	2021	2021	NUM
ijtc-533	161	25	)	)	PUNCT
ijtc-533	161	26	.	.	PUNCT
ijtc-533	162	1	pengaturan	pengaturan	AUX
ijtc-533	162	2	pembebasan	pembebasan	VERB
ijtc-533	162	3	pajak	pajak	ADV
ijtc-533	162	4	dividen	dividen	VERB
ijtc-533	162	5	dalam	dalam	PROPN
ijtc-533	162	6	undangundang	undangundang	PROPN
ijtc-533	162	7	cipta	cipta	PROPN
ijtc-533	162	8	kerja	kerja	PROPN
ijtc-533	162	9	berdasarkan	berdasarkan	PROPN
ijtc-533	162	10	asas	asas	PROPN
ijtc-533	162	11	keadilan	keadilan	PROPN
ijtc-533	162	12	dan	dan	PROPN
ijtc-533	162	13	asas	asas	PROPN
ijtc-533	162	14	kemanfaatan	kemanfaatan	PROPN
ijtc-533	162	15	.	.	PUNCT
ijtc-533	163	1	jurnal	jurnal	ADJ
ijtc-533	163	2	kertha	kertha	PROPN
ijtc-533	163	3	semaya	semaya	PROPN
ijtc-533	163	4	,	,	PUNCT
ijtc-533	163	5	9(10	9(10	NUM
ijtc-533	163	6	)	)	PUNCT
ijtc-533	163	7	,	,	PUNCT
ijtc-533	163	8	1917–1931	1917–1931	NUM
ijtc-533	163	9	.	.	PUNCT
ijtc-533	164	1	https://doi.org/https://doi.org/10.24843/ks.2021.v09.i10.p16	https://doi.org/https://doi.org/10.24843/ks.2021.v09.i10.p16	PROPN
ijtc-533	164	2	capistrano	capistrano	PROPN
ijtc-533	164	3	,	,	PUNCT
ijtc-533	164	4	e.	e.	PROPN
ijtc-533	164	5	p.	p.	PROPN
ijtc-533	164	6	(	(	PUNCT
ijtc-533	164	7	2020	2020	NUM
ijtc-533	164	8	)	)	PUNCT
ijtc-533	164	9	.	.	PUNCT
ijtc-533	165	1	determining	determine	VERB
ijtc-533	165	2	e	e	NOUN
ijtc-533	165	3	-	-	NOUN
ijtc-533	165	4	government	government	ADJ
ijtc-533	165	5	trust	trust	NOUN
ijtc-533	165	6	:	:	PUNCT
ijtc-533	165	7	an	an	DET
ijtc-533	165	8	information	information	NOUN
ijtc-533	165	9	systems	system	NOUN
ijtc-533	165	10	success	success	NOUN
ijtc-533	165	11	model	model	NOUN
ijtc-533	165	12	approach	approach	NOUN
ijtc-533	165	13	to	to	ADP
ijtc-533	165	14	the	the	DET
ijtc-533	165	15	philippines	philippine	NOUN
ijtc-533	165	16	’	'	PUNCT
ijtc-533	165	17	government	government	NOUN
ijtc-533	165	18	service	service	NOUN
ijtc-533	165	19	insurance	insurance	NOUN
ijtc-533	165	20	system	system	NOUN
ijtc-533	165	21	(	(	PUNCT
ijtc-533	165	22	gsis	gsis	NOUN
ijtc-533	165	23	)	)	PUNCT
ijtc-533	165	24	,	,	PUNCT
ijtc-533	165	25	the	the	DET
ijtc-533	165	26	social	social	ADJ
ijtc-533	165	27	security	security	NOUN
ijtc-533	165	28	system	system	NOUN
ijtc-533	165	29	(	(	PUNCT
ijtc-533	165	30	sss	sss	NOUN
ijtc-533	165	31	)	)	PUNCT
ijtc-533	165	32	,	,	PUNCT
ijtc-533	165	33	and	and	CCONJ
ijtc-533	165	34	the	the	DET
ijtc-533	165	35	bureau	bureau	NOUN
ijtc-533	165	36	of	of	ADP
ijtc-533	165	37	internal	internal	ADJ
ijtc-533	165	38	revenue	revenue	NOUN
ijtc-533	165	39	(	(	PUNCT
ijtc-533	165	40	bir	bir	NOUN
ijtc-533	165	41	)	)	PUNCT
ijtc-533	165	42	.	.	PUNCT
ijtc-533	166	1	philippine	philippine	ADJ
ijtc-533	166	2	management	management	PROPN
ijtc-533	166	3	review	review	PROPN
ijtc-533	166	4	,	,	PUNCT
ijtc-533	166	5	27	27	NUM
ijtc-533	166	6	,	,	PUNCT
ijtc-533	166	7	57–58	57–58	NUM
ijtc-533	166	8	.	.	PUNCT
ijtc-533	167	1	https://pmr.upd.edu.ph/index.php/pmr/article/view/342	https://pmr.upd.edu.ph/index.php/pmr/article/view/342	NOUN
ijtc-533	167	2	dantes	dantes	PROPN
ijtc-533	167	3	,	,	PUNCT
ijtc-533	167	4	h.	h.	PROPN
ijtc-533	167	5	p.	p.	PROPN
ijtc-533	167	6	,	,	PUNCT
ijtc-533	167	7	&	&	CCONJ
ijtc-533	167	8	lasminiasih	lasminiasih	PROPN
ijtc-533	167	9	.	.	PUNCT
ijtc-533	168	1	(	(	PUNCT
ijtc-533	168	2	2021	2021	NUM
ijtc-533	168	3	)	)	PUNCT
ijtc-533	168	4	.	.	PUNCT
ijtc-533	169	1	analisis	analisis	NOUN
ijtc-533	169	2	tingkat	tingkat	PROPN
ijtc-533	169	3	efektivitas	efektivita	VERB
ijtc-533	169	4	dan	dan	PROPN
ijtc-533	169	5	kontribusi	kontribusi	PROPN
ijtc-533	169	6	pajak	pajak	PROPN
ijtc-533	169	7	restoran	restoran	PROPN
ijtc-533	169	8	terhadap	terhadap	PROPN
ijtc-533	169	9	pendapatan	pendapatan	PROPN
ijtc-533	169	10	asli	asli	PROPN
ijtc-533	169	11	daerah	daerah	PROPN
ijtc-533	169	12	di	di	PROPN
ijtc-533	169	13	provinsi	provinsi	PROPN
ijtc-533	169	14	dki	dki	PROPN
ijtc-533	169	15	jakarta	jakarta	PROPN
ijtc-533	169	16	tahun	tahun	PROPN
ijtc-533	169	17	2017	2017	NUM
ijtc-533	169	18	-	-	SYM
ijtc-533	169	19	2019	2019	NUM
ijtc-533	169	20	.	.	PUNCT
ijtc-533	170	1	jurnal	jurnal	ADJ
ijtc-533	170	2	inovasi	inovasi	PROPN
ijtc-533	170	3	penelitian	penelitian	PROPN
ijtc-533	170	4	,	,	PUNCT
ijtc-533	170	5	1(12	1(12	NUM
ijtc-533	170	6	)	)	PUNCT
ijtc-533	170	7	,	,	PUNCT
ijtc-533	170	8	2743–2750	2743–2750	NUM
ijtc-533	170	9	.	.	PUNCT
ijtc-533	170	10	https://doi.org/https://doi.org/10.47492/jip.v1i12.537	https://doi.org/https://doi.org/10.47492/jip.v1i12.537	X
ijtc-533	171	1	darwin	darwin	PROPN
ijtc-533	171	2	,	,	PUNCT
ijtc-533	171	3	m.	m.	PROPN
ijtc-533	171	4	b.	b.	PROPN
ijtc-533	171	5	p.	p.	PROPN
ijtc-533	171	6	(	(	PUNCT
ijtc-533	171	7	2010	2010	NUM
ijtc-533	171	8	)	)	PUNCT
ijtc-533	171	9	.	.	PUNCT
ijtc-533	172	1	pajak	pajak	PROPN
ijtc-533	172	2	daerah	daerah	PROPN
ijtc-533	172	3	&	&	CCONJ
ijtc-533	172	4	restribusi	restribusi	PROPN
ijtc-533	172	5	daerah	daerah	PROPN
ijtc-533	172	6	(	(	PUNCT
ijtc-533	173	1	m.	m.	PROPN
ijtc-533	173	2	b.	b.	PROPN
ijtc-533	174	1	p.	p.	PROPN
ijtc-533	174	2	darwin	darwin	PROPN
ijtc-533	174	3	(	(	PUNCT
ijtc-533	174	4	ed	ed	NOUN
ijtc-533	174	5	.	.	PUNCT
ijtc-533	174	6	)	)	PUNCT
ijtc-533	174	7	;	;	PUNCT
ijtc-533	175	1	i	i	PROPN
ijtc-533	175	2	)	)	PUNCT
ijtc-533	175	3	.	.	PUNCT
ijtc-533	176	1	mitra	mitra	PROPN
ijtc-533	176	2	wacana	wacana	PROPN
ijtc-533	176	3	media	medium	NOUN
ijtc-533	176	4	.	.	PUNCT
ijtc-533	177	1	https://www.mitrawacanamedia.com/pajak-daerah-dan-restribusi-daerah	https://www.mitrawacanamedia.com/pajak-daerah-dan-restribusi-daerah	PROPN
ijtc-533	177	2	dewanti	dewanti	PROPN
ijtc-533	177	3	,	,	PUNCT
ijtc-533	177	4	y.	y.	PROPN
ijtc-533	177	5	r.	r.	PROPN
ijtc-533	177	6	(	(	PUNCT
ijtc-533	177	7	2021	2021	NUM
ijtc-533	177	8	)	)	PUNCT
ijtc-533	177	9	.	.	PUNCT
ijtc-533	178	1	analisis	analisis	ADJ
ijtc-533	178	2	efektifitas	efektifitas	PROPN
ijtc-533	178	3	dan	dan	PROPN
ijtc-533	178	4	kontribusi	kontribusi	PROPN
ijtc-533	178	5	pemungutan	pemungutan	PROPN
ijtc-533	178	6	pajak	pajak	ADV
ijtc-533	178	7	reklame	reklame	PROPN
ijtc-533	178	8	terhadap	terhadap	PROPN
ijtc-533	178	9	pendapatan	pendapatan	PROPN
ijtc-533	178	10	asli	asli	PROPN
ijtc-533	178	11	daerah	daerah	PROPN
ijtc-533	178	12	di	di	PROPN
ijtc-533	178	13	provinsi	provinsi	PROPN
ijtc-533	178	14	dki	dki	PROPN
ijtc-533	178	15	jakarta	jakarta	PROPN
ijtc-533	178	16	tahun	tahun	PROPN
ijtc-533	178	17	2016	2016	NUM
ijtc-533	178	18	-	-	SYM
ijtc-533	178	19	2019	2019	NUM
ijtc-533	178	20	.	.	PUNCT
ijtc-533	179	1	jurnal	jurnal	PROPN
ijtc-533	179	2	akuntansi	akuntansi	PROPN
ijtc-533	179	3	bisnis	bisnis	PROPN
ijtc-533	179	4	(	(	PUNCT
ijtc-533	179	5	jab	jab	PROPN
ijtc-533	179	6	)	)	PUNCT
ijtc-533	179	7	,	,	PUNCT
ijtc-533	179	8	7(1	7(1	NUM
ijtc-533	179	9	)	)	PUNCT
ijtc-533	179	10	,	,	PUNCT
ijtc-533	179	11	67–76	67–76	NOUN
ijtc-533	179	12	.	.	PUNCT
ijtc-533	180	1	http://www.journal.stie-yppi.ac.id/index.php/jab/article/view/378	http://www.journal.stie-yppi.ac.id/index.php/jab/article/view/378	PROPN
ijtc-533	180	2	egbunike	egbunike	ADJ
ijtc-533	180	3	,	,	PUNCT
ijtc-533	180	4	f.	f.	PROPN
ijtc-533	180	5	c.	c.	PROPN
ijtc-533	180	6	,	,	PUNCT
ijtc-533	180	7	emudainohwo	emudainohwo	PROPN
ijtc-533	180	8	,	,	PUNCT
ijtc-533	180	9	o.	o.	PROPN
ijtc-533	180	10	b.	b.	PROPN
ijtc-533	180	11	,	,	PUNCT
ijtc-533	180	12	&	&	CCONJ
ijtc-533	180	13	gunardi	gunardi	PROPN
ijtc-533	180	14	,	,	PUNCT
ijtc-533	180	15	a.	a.	NOUN
ijtc-533	180	16	(	(	PUNCT
ijtc-533	180	17	2018	2018	NUM
ijtc-533	180	18	)	)	PUNCT
ijtc-533	180	19	.	.	PUNCT
ijtc-533	181	1	tax	tax	NOUN
ijtc-533	181	2	revenue	revenue	NOUN
ijtc-533	181	3	and	and	CCONJ
ijtc-533	181	4	economic	economic	ADJ
ijtc-533	181	5	growth	growth	NOUN
ijtc-533	181	6	:	:	PUNCT
ijtc-533	181	7	a	a	DET
ijtc-533	181	8	study	study	NOUN
ijtc-533	181	9	of	of	ADP
ijtc-533	181	10	nigeria	nigeria	PROPN
ijtc-533	181	11	and	and	CCONJ
ijtc-533	181	12	ghana	ghana	PROPN
ijtc-533	181	13	.	.	PUNCT
ijtc-533	182	1	signifikan	signifikan	ADJ
ijtc-533	182	2	:	:	PUNCT
ijtc-533	182	3	jurnal	jurnal	ADJ
ijtc-533	182	4	ilmu	ilmu	PROPN
ijtc-533	182	5	ekonomi	ekonomi	PROPN
ijtc-533	182	6	,	,	PUNCT
ijtc-533	182	7	7(2	7(2	NUM
ijtc-533	182	8	)	)	PUNCT
ijtc-533	182	9	,	,	PUNCT
ijtc-533	182	10	213–220	213–220	NUM
ijtc-533	182	11	.	.	PUNCT
ijtc-533	183	1	https://doi.org/10.15408/sjie.v7i2.7341	https://doi.org/10.15408/sjie.v7i2.7341	NOUN
ijtc-533	183	2	farhah	farhah	ADJ
ijtc-533	183	3	,	,	PUNCT
ijtc-533	183	4	s.	s.	PROPN
ijtc-533	183	5	,	,	PUNCT
ijtc-533	183	6	pahala	pahala	PROPN
ijtc-533	183	7	,	,	PUNCT
ijtc-533	183	8	i.	i.	PROPN
ijtc-533	183	9	,	,	PUNCT
ijtc-533	183	10	&	&	CCONJ
ijtc-533	183	11	muliasari	muliasari	PROPN
ijtc-533	183	12	,	,	PUNCT
ijtc-533	183	13	i.	i.	NOUN
ijtc-533	183	14	(	(	PUNCT
ijtc-533	183	15	2021	2021	NUM
ijtc-533	183	16	)	)	PUNCT
ijtc-533	183	17	.	.	PUNCT
ijtc-533	184	1	faktor	faktor	NOUN
ijtc-533	184	2	-	-	PUNCT
ijtc-533	184	3	faktor	faktor	PROPN
ijtc-533	184	4	yang	yang	PROPN
ijtc-533	184	5	mempengaruhi	mempengaruhi	PROPN
ijtc-533	184	6	kepatuhan	kepatuhan	PROPN
ijtc-533	184	7	wajib	wajib	PROPN
ijtc-533	184	8	pajak	pajak	PROPN
ijtc-533	184	9	reklame	reklame	PROPN
ijtc-533	184	10	di	di	PROPN
ijtc-533	184	11	dki	dki	PROPN
ijtc-533	184	12	jakarta	jakarta	PROPN
ijtc-533	184	13	.	.	PUNCT
ijtc-533	185	1	japa	japa	PROPN
ijtc-533	185	2	:	:	PUNCT
ijtc-533	185	3	jurnal	jurnal	PROPN
ijtc-533	185	4	akuntansi	akuntansi	PROPN
ijtc-533	185	5	,	,	PUNCT
ijtc-533	185	6	perpajakan	perpajakan	INTJ
ijtc-533	185	7	,	,	PUNCT
ijtc-533	185	8	dan	dan	PROPN
ijtc-533	185	9	auditing	auditing	PROPN
ijtc-533	185	10	,	,	PUNCT
ijtc-533	185	11	2(3	2(3	NUM
ijtc-533	185	12	)	)	PUNCT
ijtc-533	185	13	,	,	PUNCT
ijtc-533	185	14	537–557	537–557	NUM
ijtc-533	185	15	.	.	PUNCT
ijtc-533	186	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-533	186	2	handoko	handoko	PROPN
ijtc-533	186	3	,	,	PUNCT
ijtc-533	186	4	i.	i.	NOUN
ijtc-533	186	5	,	,	PUNCT
ijtc-533	186	6	aimon	aimon	PROPN
ijtc-533	186	7	,	,	PUNCT
ijtc-533	186	8	h.	h.	PROPN
ijtc-533	186	9	,	,	PUNCT
ijtc-533	186	10	&	&	CCONJ
ijtc-533	186	11	syofyan	syofyan	PROPN
ijtc-533	186	12	,	,	PUNCT
ijtc-533	186	13	e.	e.	PROPN
ijtc-533	186	14	(	(	PUNCT
ijtc-533	186	15	2014	2014	NUM
ijtc-533	186	16	)	)	PUNCT
ijtc-533	186	17	.	.	PUNCT
ijtc-533	187	1	analisis	analisis	ADJ
ijtc-533	187	2	faktor	faktor	NOUN
ijtc-533	187	3	-	-	PUNCT
ijtc-533	187	4	faktor	faktor	NOUN
ijtc-533	187	5	yang	yang	PROPN
ijtc-533	187	6	mempengaruhi	mempengaruhi	PROPN
ijtc-533	187	7	perekonomian	perekonomian	PROPN
ijtc-533	187	8	dan	dan	PROPN
ijtc-533	187	9	penerimaan	penerimaan	VERB
ijtc-533	187	10	pajak	pajak	PROPN
ijtc-533	187	11	di	di	PROPN
ijtc-533	187	12	indonesia	indonesia	PROPN
ijtc-533	187	13	.	.	PUNCT
ijtc-533	188	1	jurnal	jurnal	ADJ
ijtc-533	188	2	kajian	kajian	PROPN
ijtc-533	188	3	ekonomi	ekonomi	PROPN
ijtc-533	188	4	,	,	PUNCT
ijtc-533	188	5	3(05	3(05	NUM
ijtc-533	188	6	)	)	PUNCT
ijtc-533	188	7	,	,	PUNCT
ijtc-533	188	8	1–13	1–13	NOUN
ijtc-533	188	9	.	.	PUNCT
ijtc-533	189	1	http://ejournal.unp.ac.id/index.php/ekonomi/article/view/4158	http://ejournal.unp.ac.id/index.php/ekonomi/article/view/4158	PROPN
ijtc-533	189	2	herawati	herawati	PROPN
ijtc-533	189	3	,	,	PUNCT
ijtc-533	189	4	h.	h.	PROPN
ijtc-533	189	5	,	,	PUNCT
ijtc-533	189	6	tabroni	tabroni	NOUN
ijtc-533	189	7	,	,	PUNCT
ijtc-533	189	8	r.	r.	PROPN
ijtc-533	189	9	,	,	PUNCT
ijtc-533	189	10	&	&	CCONJ
ijtc-533	189	11	lusiana	lusiana	PROPN
ijtc-533	189	12	,	,	PUNCT
ijtc-533	189	13	s.	s.	PROPN
ijtc-533	189	14	(	(	PUNCT
ijtc-533	189	15	2018	2018	NUM
ijtc-533	189	16	)	)	PUNCT
ijtc-533	189	17	.	.	PUNCT
ijtc-533	190	1	the	the	DET
ijtc-533	190	2	effectiveness	effectiveness	NOUN
ijtc-533	190	3	of	of	ADP
ijtc-533	190	4	the	the	DET
ijtc-533	190	5	tax	tax	NOUN
ijtc-533	190	6	regulation	regulation	NOUN
ijtc-533	190	7	socialization	socialization	NOUN
ijtc-533	190	8	strategies	strategy	NOUN
ijtc-533	190	9	on	on	ADP
ijtc-533	190	10	tax	tax	NOUN
ijtc-533	190	11	payers	payer	NOUN
ijtc-533	190	12	’	'	PUNCT
ijtc-533	190	13	comprehension	comprehension	NOUN
ijtc-533	190	14	and	and	CCONJ
ijtc-533	190	15	compliance	compliance	NOUN
ijtc-533	190	16	in	in	ADP
ijtc-533	190	17	implementing	implement	VERB
ijtc-533	190	18	their	their	PRON
ijtc-533	190	19	tax	tax	NOUN
ijtc-533	190	20	obligations	obligation	NOUN
ijtc-533	190	21	.	.	PUNCT
ijtc-533	191	1	the	the	DET
ijtc-533	191	2	international	international	ADJ
ijtc-533	191	3	journal	journal	NOUN
ijtc-533	191	4	of	of	ADP
ijtc-533	191	5	business	business	NOUN
ijtc-533	191	6	review	review	NOUN
ijtc-533	191	7	(	(	PUNCT
ijtc-533	191	8	the	the	DET
ijtc-533	191	9	jobs	job	NOUN
ijtc-533	191	10	review	review	NOUN
ijtc-533	191	11	)	)	PUNCT
ijtc-533	191	12	,	,	PUNCT
ijtc-533	191	13	1(2	1(2	NUM
ijtc-533	191	14	)	)	PUNCT
ijtc-533	191	15	,	,	PUNCT
ijtc-533	191	16	145	145	NUM
ijtc-533	191	17	–	–	PUNCT
ijtc-533	191	18	154	154	NUM
ijtc-533	191	19	.	.	PUNCT
ijtc-533	192	1	https://doi.org/10.17509/tjr.v1i2.12980	https://doi.org/10.17509/tjr.v1i2.12980	PROPN
ijtc-533	192	2	holm	holm	PROPN
ijtc-533	192	3	-	-	PUNCT
ijtc-533	192	4	hadulla	hadulla	NOUN
ijtc-533	192	5	,	,	PUNCT
ijtc-533	192	6	f.	f.	PROPN
ijtc-533	192	7	(	(	PUNCT
ijtc-533	192	8	2020	2020	NUM
ijtc-533	192	9	)	)	PUNCT
ijtc-533	192	10	.	.	PUNCT
ijtc-533	193	1	fiscal	fiscal	ADJ
ijtc-533	193	2	equalization	equalization	NOUN
ijtc-533	193	3	and	and	CCONJ
ijtc-533	193	4	the	the	DET
ijtc-533	193	5	tax	tax	NOUN
ijtc-533	193	6	structure	structure	NOUN
ijtc-533	193	7	.	.	PUNCT
ijtc-533	194	1	regional	regional	ADJ
ijtc-533	194	2	science	science	NOUN
ijtc-533	194	3	and	and	CCONJ
ijtc-533	194	4	urban	urban	ADJ
ijtc-533	194	5	economics	economic	NOUN
ijtc-533	194	6	,	,	PUNCT
ijtc-533	194	7	81	81	NUM
ijtc-533	194	8	,	,	PUNCT
ijtc-533	194	9	103519	103519	NUM
ijtc-533	194	10	.	.	PUNCT
ijtc-533	195	1	https://doi.org/10.1016/j.regsciurbeco.2020.103519	https://doi.org/10.1016/j.regsciurbeco.2020.103519	ADJ
ijtc-533	195	2	kasper	kasper	NOUN
ijtc-533	195	3	,	,	PUNCT
ijtc-533	195	4	m.	m.	NOUN
ijtc-533	195	5	,	,	PUNCT
ijtc-533	195	6	kogler	kogler	NOUN
ijtc-533	195	7	,	,	PUNCT
ijtc-533	195	8	c.	c.	PROPN
ijtc-533	195	9	,	,	PUNCT
ijtc-533	195	10	&	&	CCONJ
ijtc-533	195	11	kirchler	kirchler	PROPN
ijtc-533	195	12	,	,	PUNCT
ijtc-533	195	13	e.	e.	PROPN
ijtc-533	195	14	(	(	PUNCT
ijtc-533	195	15	2015	2015	NUM
ijtc-533	195	16	)	)	PUNCT
ijtc-533	195	17	.	.	PUNCT
ijtc-533	196	1	tax	tax	NOUN
ijtc-533	196	2	policy	policy	NOUN
ijtc-533	196	3	and	and	CCONJ
ijtc-533	196	4	the	the	DET
ijtc-533	196	5	news	news	NOUN
ijtc-533	196	6	:	:	PUNCT
ijtc-533	196	7	an	an	DET
ijtc-533	196	8	empirical	empirical	ADJ
ijtc-533	196	9	analysis	analysis	NOUN
ijtc-533	196	10	of	of	ADP
ijtc-533	196	11	taxpayers	taxpayer	NOUN
ijtc-533	196	12	’	’	PART
ijtc-533	196	13	perceptions	perception	NOUN
ijtc-533	196	14	of	of	ADP
ijtc-533	196	15	tax	tax	NOUN
ijtc-533	196	16	-	-	PUNCT
ijtc-533	196	17	related	relate	VERB
ijtc-533	196	18	media	medium	NOUN
ijtc-533	196	19	coverage	coverage	NOUN
ijtc-533	196	20	and	and	CCONJ
ijtc-533	196	21	its	its	PRON
ijtc-533	196	22	impact	impact	NOUN
ijtc-533	196	23	on	on	ADP
ijtc-533	196	24	tax	tax	NOUN
ijtc-533	196	25	compliance	compliance	NOUN
ijtc-533	196	26	.	.	PUNCT
ijtc-533	197	1	journal	journal	NOUN
ijtc-533	197	2	of	of	ADP
ijtc-533	197	3	behavioral	behavioral	ADJ
ijtc-533	197	4	and	and	CCONJ
ijtc-533	197	5	experimental	experimental	ADJ
ijtc-533	197	6	economics	economic	NOUN
ijtc-533	197	7	,	,	PUNCT
ijtc-533	197	8	54	54	NUM
ijtc-533	197	9	,	,	PUNCT
ijtc-533	197	10	58–63	58–63	NUM
ijtc-533	197	11	.	.	PUNCT
ijtc-533	198	1	https://doi.org/10.1016/j.socec.2014.11.001	https://doi.org/10.1016/j.socec.2014.11.001	PROPN
ijtc-533	198	2	lahiri	lahiri	PROPN
ijtc-533	198	3	,	,	PUNCT
ijtc-533	198	4	k.	k.	PROPN
ijtc-533	198	5	,	,	PUNCT
ijtc-533	198	6	&	&	CCONJ
ijtc-533	198	7	yang	yang	PROPN
ijtc-533	198	8	,	,	PUNCT
ijtc-533	198	9	c.	c.	PROPN
ijtc-533	198	10	(	(	PUNCT
ijtc-533	198	11	2021	2021	NUM
ijtc-533	198	12	)	)	PUNCT
ijtc-533	198	13	.	.	PUNCT
ijtc-533	199	1	boosting	boost	VERB
ijtc-533	199	2	tax	tax	NOUN
ijtc-533	199	3	revenues	revenue	NOUN
ijtc-533	199	4	with	with	ADP
ijtc-533	199	5	mixed	mixed	ADJ
ijtc-533	199	6	-	-	PUNCT
ijtc-533	199	7	frequency	frequency	NOUN
ijtc-533	199	8	data	datum	NOUN
ijtc-533	199	9	in	in	ADP
ijtc-533	199	10	the	the	DET
ijtc-533	199	11	aftermath	aftermath	NOUN
ijtc-533	199	12	of	of	ADP
ijtc-533	199	13	covid-19	covid-19	PROPN
ijtc-533	199	14	:	:	PUNCT
ijtc-533	199	15	the	the	DET
ijtc-533	199	16	case	case	NOUN
ijtc-533	199	17	of	of	ADP
ijtc-533	199	18	new	new	PROPN
ijtc-533	199	19	york	york	PROPN
ijtc-533	199	20	.	.	PUNCT
ijtc-533	200	1	international	international	ADJ
ijtc-533	200	2	journal	journal	PROPN
ijtc-533	200	3	of	of	ADP
ijtc-533	200	4	forecasting	forecasting	NOUN
ijtc-533	200	5	.	.	PUNCT
ijtc-533	201	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-533	201	2	analysis	analysis	NOUN
ijtc-533	201	3	of	of	ADP
ijtc-533	201	4	implementation	implementation	NOUN
ijtc-533	201	5	of	of	ADP
ijtc-533	201	6	entertainment	entertainment	NOUN
ijtc-533	201	7	tax	tax	NOUN
ijtc-533	201	8	collection	collection	NOUN
ijtc-533	201	9	policy	policy	NOUN
ijtc-533	201	10	in	in	ADP
ijtc-533	201	11	the	the	DET
ijtc-533	201	12	order	order	NOUN
ijtc-533	201	13	to	to	PART
ijtc-533	201	14	increase	increase	VERB
ijtc-533	201	15	regional	regional	ADJ
ijtc-533	201	16	tax	tax	NOUN
ijtc-533	201	17	revenue	revenue	NOUN
ijtc-533	201	18	at	at	ADP
ijtc-533	201	19	the	the	DET
ijtc-533	201	20	dki	dki	PROPN
ijtc-533	201	21	jakarta	jakarta	PROPN
ijtc-533	201	22	regional	regional	PROPN
ijtc-533	201	23	revenue	revenue	PROPN
ijtc-533	201	24	agency	agency	PROPN
ijtc-533	201	25	singgih	singgih	PROPN
ijtc-533	201	26	,	,	PUNCT
ijtc-533	201	27	anisah	anisah	NOUN
ijtc-533	201	28	and	and	CCONJ
ijtc-533	201	29	permatasari	permatasari	ADJ
ijtc-533	201	30	337	337	NUM
ijtc-533	201	31	|	|	NOUN
ijtc-533	201	32	ilomata	ilomata	PROPN
ijtc-533	201	33	international	international	ADJ
ijtc-533	201	34	journal	journal	NOUN
ijtc-533	201	35	of	of	ADP
ijtc-533	201	36	tax	tax	PROPN
ijtc-533	201	37	&	&	CCONJ
ijtc-533	201	38	accounting	accounting	PROPN
ijtc-533	201	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-533	201	40	https://doi.org/10.1016/j.ijforecast.2021.10.005	https://doi.org/10.1016/j.ijforecast.2021.10.005	VERB
ijtc-533	201	41	latofah	latofah	NOUN
ijtc-533	201	42	,	,	PUNCT
ijtc-533	201	43	n.	n.	NOUN
ijtc-533	201	44	,	,	PUNCT
ijtc-533	201	45	&	&	CCONJ
ijtc-533	201	46	harjo	harjo	PROPN
ijtc-533	201	47	,	,	PUNCT
ijtc-533	201	48	d.	d.	PROPN
ijtc-533	201	49	(	(	PUNCT
ijtc-533	201	50	2020	2020	NUM
ijtc-533	201	51	)	)	PUNCT
ijtc-533	201	52	.	.	PUNCT
ijtc-533	202	1	analisis	analisis	ADJ
ijtc-533	202	2	tax	tax	NOUN
ijtc-533	202	3	awareness	awareness	NOUN
ijtc-533	202	4	dalam	dalam	PROPN
ijtc-533	202	5	upaya	upaya	PROPN
ijtc-533	202	6	meningkatkan	meningkatkan	PROPN
ijtc-533	202	7	kepatuhan	kepatuhan	PROPN
ijtc-533	202	8	wajib	wajib	PROPN
ijtc-533	202	9	pajak	pajak	PROPN
ijtc-533	202	10	di	di	PROPN
ijtc-533	202	11	kantor	kantor	PROPN
ijtc-533	202	12	pelayanan	pelayanan	PROPN
ijtc-533	202	13	pajak	pajak	PROPN
ijtc-533	202	14	pratama	pratama	NOUN
ijtc-533	202	15	bekasi	bekasi	PROPN
ijtc-533	202	16	barat	barat	PROPN
ijtc-533	202	17	.	.	PUNCT
ijtc-533	203	1	jurnal	jurnal	PROPN
ijtc-533	203	2	pajak	pajak	PROPN
ijtc-533	203	3	vokasi	vokasi	NOUN
ijtc-533	203	4	(	(	PUNCT
ijtc-533	203	5	jupasi	jupasi	NOUN
ijtc-533	203	6	)	)	PUNCT
ijtc-533	203	7	,	,	PUNCT
ijtc-533	203	8	2(1	2(1	NUM
ijtc-533	203	9	)	)	PUNCT
ijtc-533	203	10	,	,	PUNCT
ijtc-533	203	11	52–62	52–62	NUM
ijtc-533	203	12	.	.	PUNCT
ijtc-533	204	1	https://doi.org/10.31334/jupasi.v2i1.1121	https://doi.org/10.31334/jupasi.v2i1.1121	PROPN
ijtc-533	204	2	lovianna	lovianna	PROPN
ijtc-533	204	3	,	,	PUNCT
ijtc-533	204	4	l.	l.	PROPN
ijtc-533	204	5	,	,	PUNCT
ijtc-533	204	6	&	&	CCONJ
ijtc-533	204	7	rahmi	rahmi	PROPN
ijtc-533	204	8	,	,	PUNCT
ijtc-533	204	9	n.	n.	NOUN
ijtc-533	204	10	(	(	PUNCT
ijtc-533	204	11	2022	2022	NUM
ijtc-533	204	12	)	)	PUNCT
ijtc-533	204	13	.	.	PUNCT
ijtc-533	205	1	analisis	analisis	NOUN
ijtc-533	205	2	efektivitas	efektivita	NOUN
ijtc-533	205	3	dan	dan	PROPN
ijtc-533	205	4	kontribusi	kontribusi	PROPN
ijtc-533	205	5	pajak	pajak	PROPN
ijtc-533	205	6	daerah	daerah	PROPN
ijtc-533	205	7	sebagai	sebagai	PROPN
ijtc-533	205	8	sumber	sumber	PROPN
ijtc-533	205	9	pendapatan	pendapatan	PROPN
ijtc-533	205	10	asli	asli	PROPN
ijtc-533	205	11	daerah	daerah	PROPN
ijtc-533	205	12	(	(	PUNCT
ijtc-533	205	13	studi	studi	PROPN
ijtc-533	205	14	pada	pada	PROPN
ijtc-533	205	15	bapenda	bapenda	PROPN
ijtc-533	205	16	dki	dki	PROPN
ijtc-533	205	17	jakarta	jakarta	PROPN
ijtc-533	205	18	tahun	tahun	PROPN
ijtc-533	205	19	2016	2016	NUM
ijtc-533	205	20	-	-	SYM
ijtc-533	205	21	2020	2020	NUM
ijtc-533	205	22	)	)	PUNCT
ijtc-533	205	23	.	.	PUNCT
ijtc-533	206	1	jurnal	jurnal	ADJ
ijtc-533	206	2	pajak	pajak	PROPN
ijtc-533	206	3	vokasi	vokasi	NOUN
ijtc-533	206	4	(	(	PUNCT
ijtc-533	206	5	jupasi	jupasi	NOUN
ijtc-533	206	6	)	)	PUNCT
ijtc-533	206	7	,	,	PUNCT
ijtc-533	206	8	3(2	3(2	NUM
ijtc-533	206	9	)	)	PUNCT
ijtc-533	206	10	,	,	PUNCT
ijtc-533	206	11	109–117	109–117	NUM
ijtc-533	206	12	.	.	PUNCT
ijtc-533	207	1	https://doi.org/10.31334/jupasi.v3i2.2212	https://doi.org/10.31334/jupasi.v3i2.2212	NOUN
ijtc-533	207	2	mardiasmo	mardiasmo	NOUN
ijtc-533	207	3	.	.	PUNCT
ijtc-533	208	1	(	(	PUNCT
ijtc-533	208	2	2006	2006	NUM
ijtc-533	208	3	)	)	PUNCT
ijtc-533	208	4	.	.	PUNCT
ijtc-533	209	1	perwujudan	perwujudan	PROPN
ijtc-533	209	2	transparansi	transparansi	PROPN
ijtc-533	209	3	dan	dan	PROPN
ijtc-533	209	4	akuntabilitas	akuntabilitas	PROPN
ijtc-533	209	5	publik	publik	PROPN
ijtc-533	209	6	melalui	melalui	PROPN
ijtc-533	209	7	akuntansi	akuntansi	PROPN
ijtc-533	209	8	sektor	sektor	PROPN
ijtc-533	209	9	publik	publik	PROPN
ijtc-533	209	10	:	:	PUNCT
ijtc-533	209	11	suatu	suatu	PROPN
ijtc-533	209	12	sarana	sarana	PROPN
ijtc-533	209	13	good	good	ADJ
ijtc-533	209	14	governance	governance	NOUN
ijtc-533	209	15	.	.	PUNCT
ijtc-533	210	1	jurnal	jurnal	ADJ
ijtc-533	210	2	akuntansi	akuntansi	PROPN
ijtc-533	210	3	pemerintah	pemerintah	PROPN
ijtc-533	210	4	,	,	PUNCT
ijtc-533	210	5	2(1	2(1	NUM
ijtc-533	210	6	)	)	PUNCT
ijtc-533	210	7	,	,	PUNCT
ijtc-533	210	8	1–17	1–17	PROPN
ijtc-533	210	9	.	.	PUNCT
ijtc-533	211	1	http://opac.lib.ugm.ac.id/index.php?mod=book_detail&sub=bookdetail&act=view&typ	http://opac.lib.ugm.ac.id/index.php?mod=book_detail&sub=bookdetail&act=view&typ	VERB
ijtc-533	212	1	=	=	PUNCT
ijtc-533	212	2	htmlext&buku_id=753019&unit_id=200	htmlext&buku_id=753019&unit_id=200	NUM
ijtc-533	212	3	mardiasmo	mardiasmo	NOUN
ijtc-533	212	4	.	.	PUNCT
ijtc-533	213	1	(	(	PUNCT
ijtc-533	213	2	2016	2016	NUM
ijtc-533	213	3	)	)	PUNCT
ijtc-533	213	4	.	.	PUNCT
ijtc-533	214	1	perpajakan	perpajakan	INTJ
ijtc-533	214	2	(	(	PUNCT
ijtc-533	214	3	mardiasmo	mardiasmo	PROPN
ijtc-533	214	4	(	(	PUNCT
ijtc-533	214	5	ed	ed	NOUN
ijtc-533	214	6	.	.	PUNCT
ijtc-533	214	7	)	)	PUNCT
ijtc-533	214	8	;	;	PUNCT
ijtc-533	214	9	3rd	3rd	ADJ
ijtc-533	214	10	ed	ed	NOUN
ijtc-533	214	11	.	.	PUNCT
ijtc-533	214	12	)	)	PUNCT
ijtc-533	214	13	.	.	PUNCT
ijtc-533	215	1	andi	andi	PROPN
ijtc-533	215	2	publishing	publishing	PROPN
ijtc-533	215	3	.	.	PUNCT
ijtc-533	216	1	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=detail	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=detail	NOUN
ijtc-533	216	2	mardiasmo	mardiasmo	NOUN
ijtc-533	216	3	.	.	PUNCT
ijtc-533	217	1	(	(	PUNCT
ijtc-533	217	2	2018	2018	NUM
ijtc-533	217	3	)	)	PUNCT
ijtc-533	217	4	.	.	PUNCT
ijtc-533	218	1	otonomi	otonomi	PROPN
ijtc-533	218	2	dan	dan	PROPN
ijtc-533	218	3	manajemen	manajemen	PROPN
ijtc-533	218	4	keuangan	keuangan	VERB
ijtc-533	218	5	daerah	daerah	PROPN
ijtc-533	218	6	(	(	PUNCT
ijtc-533	218	7	mardiasmo	mardiasmo	PROPN
ijtc-533	218	8	(	(	PUNCT
ijtc-533	218	9	ed	ed	NOUN
ijtc-533	218	10	.	.	PUNCT
ijtc-533	218	11	)	)	PUNCT
ijtc-533	218	12	;	;	PUNCT
ijtc-533	218	13	iii	iii	X
ijtc-533	218	14	)	)	PUNCT
ijtc-533	218	15	.	.	PUNCT
ijtc-533	219	1	penerbit	penerbit	PROPN
ijtc-533	219	2	andi	andi	PROPN
ijtc-533	219	3	.	.	PUNCT
ijtc-533	220	1	https://andipublisher.com/produk-otonomi-dan-manajemen-keuangan-daerahedisi-terbaru	https://andipublisher.com/produk-otonomi-dan-manajemen-keuangan-daerahedisi-terbaru	PROPN
ijtc-533	220	2	matti	matti	PROPN
ijtc-533	220	3	,	,	PUNCT
ijtc-533	220	4	s.	s.	PROPN
ijtc-533	220	5	,	,	PUNCT
ijtc-533	220	6	nässén	nässén	VERB
ijtc-533	220	7	,	,	PUNCT
ijtc-533	220	8	j.	j.	PROPN
ijtc-533	220	9	,	,	PUNCT
ijtc-533	220	10	&	&	CCONJ
ijtc-533	220	11	larsson	larsson	PROPN
ijtc-533	220	12	,	,	PUNCT
ijtc-533	220	13	j.	j.	PROPN
ijtc-533	220	14	(	(	PUNCT
ijtc-533	220	15	2022	2022	NUM
ijtc-533	220	16	)	)	PUNCT
ijtc-533	220	17	.	.	PUNCT
ijtc-533	221	1	are	be	AUX
ijtc-533	221	2	fee	fee	NOUN
ijtc-533	221	3	-	-	PUNCT
ijtc-533	221	4	and	and	CCONJ
ijtc-533	221	5	-	-	PUNCT
ijtc-533	221	6	dividend	dividend	NOUN
ijtc-533	221	7	schemes	scheme	NOUN
ijtc-533	221	8	the	the	DET
ijtc-533	221	9	savior	savior	NOUN
ijtc-533	221	10	of	of	ADP
ijtc-533	221	11	environmental	environmental	ADJ
ijtc-533	221	12	taxation	taxation	NOUN
ijtc-533	221	13	?	?	PUNCT
ijtc-533	222	1	analyses	analysis	NOUN
ijtc-533	222	2	of	of	ADP
ijtc-533	222	3	how	how	SCONJ
ijtc-533	222	4	different	different	ADJ
ijtc-533	222	5	revenue	revenue	NOUN
ijtc-533	222	6	use	use	NOUN
ijtc-533	222	7	alternatives	alternative	NOUN
ijtc-533	222	8	affect	affect	VERB
ijtc-533	222	9	public	public	ADJ
ijtc-533	222	10	support	support	NOUN
ijtc-533	222	11	for	for	ADP
ijtc-533	222	12	sweden	sweden	PROPN
ijtc-533	222	13	’s	’s	PART
ijtc-533	222	14	air	air	PROPN
ijtc-533	222	15	passenger	passenger	NOUN
ijtc-533	222	16	tax	tax	NOUN
ijtc-533	222	17	.	.	PUNCT
ijtc-533	223	1	environmental	environmental	ADJ
ijtc-533	223	2	science	science	PROPN
ijtc-533	223	3	&	&	CCONJ
ijtc-533	223	4	policy	policy	NOUN
ijtc-533	223	5	,	,	PUNCT
ijtc-533	223	6	132	132	NUM
ijtc-533	223	7	,	,	PUNCT
ijtc-533	223	8	181–189	181–189	NUM
ijtc-533	223	9	.	.	PUNCT
ijtc-533	224	1	https://doi.org/10.1016/j.envsci.2022.02.024	https://doi.org/10.1016/j.envsci.2022.02.024	VERB
ijtc-533	224	2	mulatsih	mulatsih	NOUN
ijtc-533	224	3	,	,	PUNCT
ijtc-533	224	4	kusumawardani	kusumawardani	PROPN
ijtc-533	224	5	,	,	PUNCT
ijtc-533	224	6	a.	a.	NOUN
ijtc-533	224	7	,	,	PUNCT
ijtc-533	224	8	&	&	CCONJ
ijtc-533	224	9	utomo	utomo	PROPN
ijtc-533	224	10	,	,	PUNCT
ijtc-533	224	11	r.	r.	PROPN
ijtc-533	224	12	b.	b.	PROPN
ijtc-533	224	13	(	(	PUNCT
ijtc-533	224	14	2021	2021	NUM
ijtc-533	224	15	)	)	PUNCT
ijtc-533	224	16	.	.	PUNCT
ijtc-533	225	1	analisis	analisis	ADJ
ijtc-533	225	2	efektivitas	efektivita	NOUN
ijtc-533	225	3	,	,	PUNCT
ijtc-533	225	4	kontribusi	kontribusi	PROPN
ijtc-533	225	5	dan	dan	PROPN
ijtc-533	225	6	laju	laju	VERB
ijtc-533	225	7	pertumbuhan	pertumbuhan	NOUN
ijtc-533	225	8	pajak	pajak	ADV
ijtc-533	225	9	parkir	parkir	PROPN
ijtc-533	225	10	dan	dan	PROPN
ijtc-533	225	11	pajak	pajak	PROPN
ijtc-533	225	12	reklame	reklame	PROPN
ijtc-533	225	13	terhadap	terhadap	PROPN
ijtc-533	225	14	pendapatan	pendapatan	PROPN
ijtc-533	225	15	asli	asli	PROPN
ijtc-533	225	16	daerah	daerah	PROPN
ijtc-533	225	17	provinsi	provinsi	PROPN
ijtc-533	225	18	dki	dki	PROPN
ijtc-533	225	19	jakarta	jakarta	PROPN
ijtc-533	225	20	tahun	tahun	PROPN
ijtc-533	225	21	2016	2016	NUM
ijtc-533	225	22	-	-	SYM
ijtc-533	225	23	2020	2020	NUM
ijtc-533	225	24	.	.	PUNCT
ijtc-533	226	1	jurnal	jurnal	ADJ
ijtc-533	226	2	ilmiah	ilmiah	NOUN
ijtc-533	226	3	manajemen	manajeman	NOUN
ijtc-533	226	4	ekonomi	ekonomi	PROPN
ijtc-533	226	5	dan	dan	PROPN
ijtc-533	226	6	akuntansi	akuntansi	PROPN
ijtc-533	226	7	,	,	PUNCT
ijtc-533	226	8	5(3	5(3	NUM
ijtc-533	226	9	)	)	PUNCT
ijtc-533	226	10	,	,	PUNCT
ijtc-533	226	11	3148	3148	NUM
ijtc-533	226	12	–	–	PUNCT
ijtc-533	226	13	3165	3165	NUM
ijtc-533	226	14	.	.	PUNCT
ijtc-533	227	1	https://doi.org/https://doi.org/10.31955/mea.vol5.iss3.pp3148-3165	https://doi.org/https://doi.org/10.31955/mea.vol5.iss3.pp3148-3165	NOUN
ijtc-533	227	2	noviyanti	noviyanti	PROPN
ijtc-533	227	3	,	,	PUNCT
ijtc-533	227	4	a.	a.	NOUN
ijtc-533	227	5	(	(	PUNCT
ijtc-533	227	6	2021	2021	NUM
ijtc-533	227	7	)	)	PUNCT
ijtc-533	227	8	.	.	PUNCT
ijtc-533	228	1	analisis	analisis	ADJ
ijtc-533	228	2	potensi	potensi	PROPN
ijtc-533	228	3	pajak	pajak	PROPN
ijtc-533	228	4	hotel	hotel	PROPN
ijtc-533	228	5	dan	dan	PROPN
ijtc-533	228	6	terealisasinya	terealisasinya	PROPN
ijtc-533	228	7	penerimaan	penerimaan	VERB
ijtc-533	228	8	pajak	pajak	ADV
ijtc-533	228	9	hotel	hotel	NOUN
ijtc-533	228	10	di	di	INTJ
ijtc-533	228	11	bapenda	bapenda	PROPN
ijtc-533	228	12	dki	dki	PROPN
ijtc-533	228	13	jakarta	jakarta	PROPN
ijtc-533	229	1	[	[	X
ijtc-533	229	2	universitas	universitas	PROPN
ijtc-533	229	3	bina	bina	PROPN
ijtc-533	229	4	sarana	sarana	PROPN
ijtc-533	229	5	informatika	informatika	PROPN
ijtc-533	229	6	]	]	PUNCT
ijtc-533	229	7	.	.	PUNCT
ijtc-533	230	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	CCONJ
ijtc-533	230	2	octaviany	octaviany	PROPN
ijtc-533	230	3	,	,	PUNCT
ijtc-533	230	4	f.	f.	PROPN
ijtc-533	230	5	,	,	PUNCT
ijtc-533	230	6	rustanto	rustanto	PROPN
ijtc-533	230	7	,	,	PUNCT
ijtc-533	230	8	a.	a.	PROPN
ijtc-533	230	9	e.	e.	PROPN
ijtc-533	230	10	,	,	PUNCT
ijtc-533	230	11	&	&	CCONJ
ijtc-533	230	12	kartini	kartini	PROPN
ijtc-533	230	13	,	,	PUNCT
ijtc-533	230	14	i.	i.	NOUN
ijtc-533	230	15	(	(	PUNCT
ijtc-533	230	16	2021	2021	NUM
ijtc-533	230	17	)	)	PUNCT
ijtc-533	230	18	.	.	PUNCT
ijtc-533	231	1	analisis	analisis	NOUN
ijtc-533	231	2	pelayanan	pelayanan	VERB
ijtc-533	231	3	pajak	pajak	ADV
ijtc-533	231	4	dalam	dalam	PROPN
ijtc-533	231	5	meningkatan	meningkatan	PROPN
ijtc-533	231	6	pendapatan	pendapatan	PROPN
ijtc-533	231	7	asli	asli	PROPN
ijtc-533	231	8	daerah	daerah	PROPN
ijtc-533	231	9	(	(	PUNCT
ijtc-533	231	10	pad	pad	NOUN
ijtc-533	231	11	)	)	PUNCT
ijtc-533	231	12	di	di	NOUN
ijtc-533	231	13	wilayah	wilayah	NOUN
ijtc-533	231	14	kota	kota	PROPN
ijtc-533	231	15	jakarta	jakarta	PROPN
ijtc-533	231	16	utara	utara	PROPN
ijtc-533	231	17	.	.	PUNCT
ijtc-533	232	1	jurnal	jurnal	ADJ
ijtc-533	232	2	reformasi	reformasi	PROPN
ijtc-533	232	3	administrasi	administrasi	NOUN
ijtc-533	232	4	,	,	PUNCT
ijtc-533	232	5	8(1	8(1	NOUN
ijtc-533	232	6	)	)	PUNCT
ijtc-533	232	7	,	,	PUNCT
ijtc-533	232	8	10–21	10–21	NUM
ijtc-533	232	9	.	.	PUNCT
ijtc-533	233	1	https://doi.org/https://doi.org/10.31334/reformasi.v8i1.1415	https://doi.org/https://doi.org/10.31334/reformasi.v8i1.1415	X
ijtc-533	233	2	patriandari	patriandari	ADJ
ijtc-533	233	3	,	,	PUNCT
ijtc-533	233	4	&	&	CCONJ
ijtc-533	233	5	amalia	amalia	PROPN
ijtc-533	233	6	,	,	PUNCT
ijtc-533	233	7	h.	h.	PROPN
ijtc-533	233	8	(	(	PUNCT
ijtc-533	233	9	2022	2022	NUM
ijtc-533	233	10	)	)	PUNCT
ijtc-533	233	11	.	.	PUNCT
ijtc-533	234	1	pengaruh	pengaruh	NOUN
ijtc-533	234	2	pengetahuan	pengetahuan	PROPN
ijtc-533	234	3	perpajakan	perpajakan	VERB
ijtc-533	234	4	,	,	PUNCT
ijtc-533	234	5	kesadaran	kesadaran	VERB
ijtc-533	234	6	wajib	wajib	PROPN
ijtc-533	234	7	pajak	pajak	PROPN
ijtc-533	234	8	dan	dan	PROPN
ijtc-533	234	9	sanksi	sanksi	PROPN
ijtc-533	234	10	perpajakan	perpajakan	PROPN
ijtc-533	234	11	terhadap	terhadap	PROPN
ijtc-533	234	12	kepatuhan	kepatuhan	PROPN
ijtc-533	234	13	wajib	wajib	PROPN
ijtc-533	234	14	pbb	pbb	PROPN
ijtc-533	234	15	-	-	PUNCT
ijtc-533	234	16	p2	p2	PROPN
ijtc-533	234	17	pada	pada	PROPN
ijtc-533	234	18	bapenda	bapenda	PROPN
ijtc-533	234	19	jakarta	jakarta	PROPN
ijtc-533	234	20	timur	timur	PROPN
ijtc-533	234	21	tahun	tahun	PROPN
ijtc-533	234	22	2020	2020	NUM
ijtc-533	234	23	.	.	PUNCT
ijtc-533	235	1	akrual	akrual	ADJ
ijtc-533	235	2	:	:	PUNCT
ijtc-533	235	3	jurnal	jurnal	PROPN
ijtc-533	235	4	akuntansi	akuntansi	PROPN
ijtc-533	235	5	dan	dan	PROPN
ijtc-533	235	6	keuangan	keuangan	PROPN
ijtc-533	235	7	,	,	PUNCT
ijtc-533	235	8	4(1	4(1	NOUN
ijtc-533	235	9	)	)	PUNCT
ijtc-533	235	10	,	,	PUNCT
ijtc-533	235	11	48–56	48–56	NUM
ijtc-533	235	12	.	.	PUNCT
ijtc-533	236	1	https://uia.ejournal.id/akrual/article/view/2025	https://uia.ejournal.id/akrual/article/view/2025	PROPN
ijtc-533	237	1	perdana	perdana	PROPN
ijtc-533	237	2	,	,	PUNCT
ijtc-533	237	3	e.	e.	PROPN
ijtc-533	237	4	s.	s.	PROPN
ijtc-533	237	5	,	,	PUNCT
ijtc-533	237	6	&	&	CCONJ
ijtc-533	237	7	dwirandra	dwirandra	PROPN
ijtc-533	237	8	,	,	PUNCT
ijtc-533	237	9	a.	a.	NOUN
ijtc-533	237	10	a.	a.	NOUN
ijtc-533	237	11	n.	n.	PROPN
ijtc-533	237	12	.	.	PUNCT
ijtc-533	238	1	(	(	PUNCT
ijtc-533	238	2	2020	2020	NUM
ijtc-533	238	3	)	)	PUNCT
ijtc-533	238	4	.	.	PUNCT
ijtc-533	239	1	pengaruh	pengaruh	NOUN
ijtc-533	239	2	kesadaran	kesadaran	VERB
ijtc-533	239	3	wajib	wajib	PROPN
ijtc-533	239	4	pajak	pajak	ADV
ijtc-533	239	5	,	,	PUNCT
ijtc-533	239	6	pengetahuan	pengetahuan	NOUN
ijtc-533	239	7	perpajakan	perpajakan	X
ijtc-533	239	8	,	,	PUNCT
ijtc-533	239	9	dan	dan	PROPN
ijtc-533	239	10	sanksi	sanksi	PROPN
ijtc-533	239	11	perpajakan	perpajakan	PROPN
ijtc-533	239	12	pada	pada	PROPN
ijtc-533	239	13	kepatuhan	kepatuhan	PROPN
ijtc-533	239	14	wajib	wajib	PROPN
ijtc-533	239	15	pajak	pajak	PROPN
ijtc-533	239	16	umkm	umkm	ADJ
ijtc-533	239	17	.	.	PUNCT
ijtc-533	240	1	e	e	X
ijtc-533	240	2	-	-	ADJ
ijtc-533	240	3	jurnal	jurnal	ADJ
ijtc-533	240	4	akuntansi	akuntansi	PROPN
ijtc-533	240	5	,	,	PUNCT
ijtc-533	240	6	30(6	30(6	NUM
ijtc-533	240	7	)	)	PUNCT
ijtc-533	240	8	,	,	PUNCT
ijtc-533	240	9	1458	1458	NUM
ijtc-533	240	10	.	.	PUNCT
ijtc-533	241	1	https://doi.org/10.24843/eja.2020.v30.i06.p09	https://doi.org/10.24843/eja.2020.v30.i06.p09	PROPN
ijtc-533	241	2	prawitra	prawitra	PROPN
ijtc-533	241	3	,	,	PUNCT
ijtc-533	241	4	d.	d.	PROPN
ijtc-533	241	5	,	,	PUNCT
ijtc-533	241	6	&	&	CCONJ
ijtc-533	241	7	lutfi	lutfi	PROPN
ijtc-533	241	8	,	,	PUNCT
ijtc-533	241	9	a.	a.	NOUN
ijtc-533	241	10	(	(	PUNCT
ijtc-533	241	11	2021	2021	NUM
ijtc-533	241	12	)	)	PUNCT
ijtc-533	241	13	.	.	PUNCT
ijtc-533	242	1	analisis	analisis	PROPN
ijtc-533	242	2	pengelolaan	pengelolaan	PROPN
ijtc-533	242	3	pbb	pbb	PROPN
ijtc-533	242	4	-	-	PUNCT
ijtc-533	242	5	p2	p2	PROPN
ijtc-533	242	6	di	di	NOUN
ijtc-533	242	7	provinsi	provinsi	PROPN
ijtc-533	242	8	dki	dki	PROPN
ijtc-533	242	9	jakarta	jakarta	PROPN
ijtc-533	242	10	tahun	tahun	PROPN
ijtc-533	242	11	2015	2015	NUM
ijtc-533	242	12	2019	2019	NUM
ijtc-533	242	13	.	.	PUNCT
ijtc-533	243	1	jurnal	jurnal	ADJ
ijtc-533	243	2	sekuritas	sekurita	NOUN
ijtc-533	243	3	(	(	PUNCT
ijtc-533	243	4	saham	saham	PROPN
ijtc-533	243	5	,	,	PUNCT
ijtc-533	243	6	ekonomi	ekonomi	PROPN
ijtc-533	243	7	,	,	PUNCT
ijtc-533	243	8	keuangan	keuangan	VERB
ijtc-533	243	9	dan	dan	PROPN
ijtc-533	243	10	investasi	investasi	PROPN
ijtc-533	243	11	)	)	PUNCT
ijtc-533	243	12	,	,	PUNCT
ijtc-533	243	13	4(3	4(3	NUM
ijtc-533	243	14	)	)	PUNCT
ijtc-533	243	15	,	,	PUNCT
ijtc-533	243	16	220	220	NUM
ijtc-533	243	17	.	.	PUNCT
ijtc-533	244	1	https://doi.org/10.32493/skt.v4i3.10641	https://doi.org/10.32493/skt.v4i3.10641	PROPN
ijtc-533	244	2	priyatin	priyatin	PROPN
ijtc-533	244	3	,	,	PUNCT
ijtc-533	244	4	n.	n.	PROPN
ijtc-533	244	5	n.	n.	PROPN
ijtc-533	244	6	,	,	PUNCT
ijtc-533	244	7	&	&	CCONJ
ijtc-533	244	8	rahmi	rahmi	PROPN
ijtc-533	244	9	,	,	PUNCT
ijtc-533	244	10	n.	n.	NOUN
ijtc-533	244	11	(	(	PUNCT
ijtc-533	244	12	2022	2022	NUM
ijtc-533	244	13	)	)	PUNCT
ijtc-533	244	14	.	.	PUNCT
ijtc-533	245	1	analisis	analisis	PROPN
ijtc-533	245	2	implementasi	implementasi	PROPN
ijtc-533	245	3	kebijakan	kebijakan	PROPN
ijtc-533	245	4	insentif	insentif	PROPN
ijtc-533	245	5	pajak	pajak	PROPN
ijtc-533	245	6	penghasilan	penghasilan	PROPN
ijtc-533	245	7	pasal	pasal	PROPN
ijtc-533	245	8	21	21	NUM
ijtc-533	245	9	ditanggung	ditanggung	VERB
ijtc-533	245	10	pemerintah	pemerintah	PROPN
ijtc-533	245	11	di	di	PROPN
ijtc-533	245	12	masa	masa	PROPN
ijtc-533	245	13	pandemi	pandemi	ADP
ijtc-533	245	14	covid-19	covid-19	PROPN
ijtc-533	245	15	pada	pada	PROPN
ijtc-533	245	16	kpp	kpp	PROPN
ijtc-533	245	17	pratama	pratama	PROPN
ijtc-533	245	18	jakarta	jakarta	PROPN
ijtc-533	245	19	pademangan	pademangan	VERB
ijtc-533	245	20	tahun	tahun	PROPN
ijtc-533	245	21	2020	2020	NUM
ijtc-533	245	22	.	.	PUNCT
ijtc-533	246	1	jupasi	jupasi	NOUN
ijtc-533	246	2	:	:	PUNCT
ijtc-533	246	3	jurnal	jurnal	ADJ
ijtc-533	246	4	pajak	pajak	ADJ
ijtc-533	246	5	vokasi	vokasi	NOUN
ijtc-533	246	6	,	,	PUNCT
ijtc-533	246	7	3(2	3(2	NUM
ijtc-533	246	8	)	)	PUNCT
ijtc-533	246	9	,	,	PUNCT
ijtc-533	246	10	86–96	86–96	NUM
ijtc-533	246	11	.	.	PUNCT
ijtc-533	247	1	https://doi.org/https://doi.org/10.31334/jupasi.v3i2.2210	https://doi.org/https://doi.org/10.31334/jupasi.v3i2.2210	X
ijtc-533	247	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-533	247	3	analysis	analysis	NOUN
ijtc-533	247	4	of	of	ADP
ijtc-533	247	5	implementation	implementation	NOUN
ijtc-533	247	6	of	of	ADP
ijtc-533	247	7	entertainment	entertainment	NOUN
ijtc-533	247	8	tax	tax	NOUN
ijtc-533	247	9	collection	collection	NOUN
ijtc-533	247	10	policy	policy	NOUN
ijtc-533	247	11	in	in	ADP
ijtc-533	247	12	the	the	DET
ijtc-533	247	13	order	order	NOUN
ijtc-533	247	14	to	to	PART
ijtc-533	247	15	increase	increase	VERB
ijtc-533	247	16	regional	regional	ADJ
ijtc-533	247	17	tax	tax	NOUN
ijtc-533	247	18	revenue	revenue	NOUN
ijtc-533	247	19	at	at	ADP
ijtc-533	247	20	the	the	DET
ijtc-533	247	21	dki	dki	PROPN
ijtc-533	247	22	jakarta	jakarta	PROPN
ijtc-533	247	23	regional	regional	PROPN
ijtc-533	247	24	revenue	revenue	PROPN
ijtc-533	247	25	agency	agency	PROPN
ijtc-533	247	26	singgih	singgih	PROPN
ijtc-533	247	27	,	,	PUNCT
ijtc-533	247	28	anisah	anisah	NOUN
ijtc-533	247	29	and	and	CCONJ
ijtc-533	247	30	permatasari	permatasari	ADJ
ijtc-533	247	31	338	338	NUM
ijtc-533	247	32	|	|	NOUN
ijtc-533	247	33	ilomata	ilomata	NOUN
ijtc-533	247	34	international	international	ADJ
ijtc-533	247	35	journal	journal	NOUN
ijtc-533	247	36	of	of	ADP
ijtc-533	247	37	tax	tax	PROPN
ijtc-533	247	38	&	&	CCONJ
ijtc-533	247	39	accounting	account	VERB
ijtc-533	247	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-533	247	41	rahmadhani	rahmadhani	ADJ
ijtc-533	247	42	,	,	PUNCT
ijtc-533	247	43	s.	s.	PROPN
ijtc-533	247	44	r.	r.	PROPN
ijtc-533	247	45	,	,	PUNCT
ijtc-533	247	46	cheisviyanny	cheisviyanny	PROPN
ijtc-533	247	47	,	,	PUNCT
ijtc-533	247	48	c.	c.	PROPN
ijtc-533	247	49	,	,	PUNCT
ijtc-533	247	50	&	&	CCONJ
ijtc-533	247	51	mulyani	mulyani	PROPN
ijtc-533	247	52	,	,	PUNCT
ijtc-533	247	53	e.	e.	PROPN
ijtc-533	247	54	(	(	PUNCT
ijtc-533	247	55	2020	2020	NUM
ijtc-533	247	56	)	)	PUNCT
ijtc-533	247	57	.	.	PUNCT
ijtc-533	248	1	analisis	analisis	NOUN
ijtc-533	248	2	kepatuhan	kepatuhan	PROPN
ijtc-533	248	3	pajak	pajak	ADV
ijtc-533	248	4	pelaku	pelaku	PROPN
ijtc-533	248	5	umkm	umkm	ADJ
ijtc-533	248	6	pasca	pasca	NOUN
ijtc-533	248	7	penerbitan	penerbitan	PROPN
ijtc-533	248	8	peraturan	peraturan	PROPN
ijtc-533	248	9	pemerintah	pemerintah	PROPN
ijtc-533	248	10	nomor	nomor	VERB
ijtc-533	248	11	23	23	NUM
ijtc-533	248	12	tahun	tahun	PROPN
ijtc-533	248	13	2018	2018	NUM
ijtc-533	248	14	.	.	PUNCT
ijtc-533	249	1	jurnal	jurnal	ADJ
ijtc-533	249	2	eksplorasi	eksplorasi	PROPN
ijtc-533	249	3	akuntansi	akuntansi	PROPN
ijtc-533	249	4	,	,	PUNCT
ijtc-533	249	5	2(1	2(1	NUM
ijtc-533	249	6	)	)	PUNCT
ijtc-533	249	7	,	,	PUNCT
ijtc-533	249	8	2537–2553	2537–2553	NUM
ijtc-533	249	9	.	.	PUNCT
ijtc-533	250	1	https://doi.org/10.24036/jea.v2i1.228	https://doi.org/10.24036/jea.v2i1.228	PROPN
ijtc-533	250	2	reck	reck	PROPN
ijtc-533	250	3	,	,	PUNCT
ijtc-533	250	4	d.	d.	PROPN
ijtc-533	250	5	,	,	PUNCT
ijtc-533	250	6	slemrod	slemrod	NOUN
ijtc-533	250	7	,	,	PUNCT
ijtc-533	250	8	j.	j.	PROPN
ijtc-533	250	9	,	,	PUNCT
ijtc-533	250	10	&	&	CCONJ
ijtc-533	250	11	vattø	vattø	PROPN
ijtc-533	250	12	,	,	PUNCT
ijtc-533	250	13	t.	t.	PROPN
ijtc-533	250	14	e.	e.	PROPN
ijtc-533	250	15	(	(	PUNCT
ijtc-533	250	16	2022	2022	NUM
ijtc-533	250	17	)	)	PUNCT
ijtc-533	250	18	.	.	PUNCT
ijtc-533	251	1	public	public	ADJ
ijtc-533	251	2	disclosure	disclosure	NOUN
ijtc-533	251	3	of	of	ADP
ijtc-533	251	4	tax	tax	NOUN
ijtc-533	251	5	information	information	NOUN
ijtc-533	251	6	:	:	PUNCT
ijtc-533	251	7	compliance	compliance	NOUN
ijtc-533	251	8	tool	tool	NOUN
ijtc-533	251	9	or	or	CCONJ
ijtc-533	251	10	social	social	ADJ
ijtc-533	251	11	network	network	NOUN
ijtc-533	251	12	?	?	PUNCT
ijtc-533	252	1	journal	journal	NOUN
ijtc-533	252	2	of	of	ADP
ijtc-533	252	3	public	public	ADJ
ijtc-533	252	4	economics	economic	NOUN
ijtc-533	252	5	,	,	PUNCT
ijtc-533	252	6	212	212	NUM
ijtc-533	252	7	,	,	PUNCT
ijtc-533	252	8	104708	104708	NUM
ijtc-533	252	9	.	.	PUNCT
ijtc-533	253	1	https://doi.org/10.1016/j.jpubeco.2022.104708	https://doi.org/10.1016/j.jpubeco.2022.104708	PROPN
ijtc-533	253	2	safitri	safitri	PROPN
ijtc-533	253	3	,	,	PUNCT
ijtc-533	253	4	i.	i.	PROPN
ijtc-533	253	5	i.	i.	PROPN
ijtc-533	253	6	(	(	PUNCT
ijtc-533	253	7	2021	2021	NUM
ijtc-533	253	8	)	)	PUNCT
ijtc-533	253	9	.	.	PUNCT
ijtc-533	254	1	analisis	analisis	PROPN
ijtc-533	254	2	terhadap	terhadap	PROPN
ijtc-533	254	3	kontribusi	kontribusi	VERB
ijtc-533	254	4	pajak	pajak	PROPN
ijtc-533	254	5	reklame	reklame	PROPN
ijtc-533	254	6	,	,	PUNCT
ijtc-533	254	7	pajak	pajak	PROPN
ijtc-533	254	8	hotel	hotel	NOUN
ijtc-533	254	9	dan	dan	PROPN
ijtc-533	254	10	pajak	pajak	PROPN
ijtc-533	254	11	restoran	restoran	PROPN
ijtc-533	254	12	dalam	dalam	PROPN
ijtc-533	254	13	meningkatkan	meningkatkan	PROPN
ijtc-533	254	14	pendapatan	pendapatan	PROPN
ijtc-533	254	15	asli	asli	PROPN
ijtc-533	254	16	daerah	daerah	PROPN
ijtc-533	254	17	(	(	PUNCT
ijtc-533	254	18	pad	pad	NOUN
ijtc-533	254	19	)	)	PUNCT
ijtc-533	254	20	pada	pada	PROPN
ijtc-533	254	21	badan	badan	PROPN
ijtc-533	254	22	pendapatan	pendapatan	PROPN
ijtc-533	254	23	daerah	daerah	PROPN
ijtc-533	254	24	dki	dki	PROPN
ijtc-533	254	25	jakarta	jakarta	PROPN
ijtc-533	254	26	.	.	PUNCT
ijtc-533	255	1	jurnal	jurnal	PROPN
ijtc-533	255	2	akuntansi	akuntansi	PROPN
ijtc-533	255	3	dan	dan	PROPN
ijtc-533	255	4	manajemen	manajemen	PROPN
ijtc-533	255	5	(	(	PUNCT
ijtc-533	255	6	jam	jam	NOUN
ijtc-533	255	7	)	)	PUNCT
ijtc-533	255	8	,	,	PUNCT
ijtc-533	255	9	18(1	18(1	NUM
ijtc-533	255	10	)	)	PUNCT
ijtc-533	255	11	,	,	PUNCT
ijtc-533	255	12	76–83	76–83	NUM
ijtc-533	255	13	.	.	PUNCT
ijtc-533	256	1	https://doi.org/https://doi.org/10.36406/jam.v18i01.350	https://doi.org/https://doi.org/10.36406/jam.v18i01.350	PROPN
ijtc-533	256	2	suárez	suárez	PROPN
ijtc-533	256	3	serrato	serrato	PROPN
ijtc-533	256	4	,	,	PUNCT
ijtc-533	256	5	j.	j.	PROPN
ijtc-533	256	6	c.	c.	PROPN
ijtc-533	256	7	,	,	PUNCT
ijtc-533	256	8	&	&	CCONJ
ijtc-533	256	9	zidar	zidar	PROPN
ijtc-533	256	10	,	,	PUNCT
ijtc-533	256	11	o.	o.	PROPN
ijtc-533	256	12	(	(	PUNCT
ijtc-533	256	13	2018	2018	NUM
ijtc-533	256	14	)	)	PUNCT
ijtc-533	256	15	.	.	PUNCT
ijtc-533	257	1	the	the	DET
ijtc-533	257	2	structure	structure	NOUN
ijtc-533	257	3	of	of	ADP
ijtc-533	257	4	state	state	NOUN
ijtc-533	257	5	corporate	corporate	ADJ
ijtc-533	257	6	taxation	taxation	NOUN
ijtc-533	257	7	and	and	CCONJ
ijtc-533	257	8	its	its	PRON
ijtc-533	257	9	impact	impact	NOUN
ijtc-533	257	10	on	on	ADP
ijtc-533	257	11	state	state	NOUN
ijtc-533	257	12	tax	tax	NOUN
ijtc-533	257	13	revenues	revenue	NOUN
ijtc-533	257	14	and	and	CCONJ
ijtc-533	257	15	economic	economic	ADJ
ijtc-533	257	16	activity	activity	NOUN
ijtc-533	257	17	.	.	PUNCT
ijtc-533	258	1	journal	journal	NOUN
ijtc-533	258	2	of	of	ADP
ijtc-533	258	3	public	public	ADJ
ijtc-533	258	4	economics	economic	NOUN
ijtc-533	258	5	,	,	PUNCT
ijtc-533	258	6	167	167	NUM
ijtc-533	258	7	,	,	PUNCT
ijtc-533	258	8	158–176	158–176	NUM
ijtc-533	258	9	.	.	PUNCT
ijtc-533	259	1	https://doi.org/10.1016/j.jpubeco.2018.09.006	https://doi.org/10.1016/j.jpubeco.2018.09.006	NOUN
ijtc-533	259	2	zhai	zhai	PROPN
ijtc-533	259	3	,	,	PUNCT
ijtc-533	259	4	m.	m.	NOUN
ijtc-533	259	5	,	,	PUNCT
ijtc-533	259	6	huang	huang	PROPN
ijtc-533	259	7	,	,	PUNCT
ijtc-533	259	8	g.	g.	PROPN
ijtc-533	259	9	,	,	PUNCT
ijtc-533	259	10	liu	liu	PROPN
ijtc-533	259	11	,	,	PUNCT
ijtc-533	259	12	l.	l.	PROPN
ijtc-533	259	13	,	,	PUNCT
ijtc-533	259	14	guo	guo	PROPN
ijtc-533	259	15	,	,	PUNCT
ijtc-533	259	16	z.	z.	PROPN
ijtc-533	259	17	,	,	PUNCT
ijtc-533	259	18	&	&	CCONJ
ijtc-533	259	19	su	su	PROPN
ijtc-533	259	20	,	,	PUNCT
ijtc-533	259	21	s.	s.	PROPN
ijtc-533	259	22	(	(	PUNCT
ijtc-533	259	23	2021	2021	NUM
ijtc-533	259	24	)	)	PUNCT
ijtc-533	259	25	.	.	PUNCT
ijtc-533	260	1	segmented	segment	VERB
ijtc-533	260	2	carbon	carbon	NOUN
ijtc-533	260	3	tax	tax	NOUN
ijtc-533	260	4	may	may	AUX
ijtc-533	260	5	significantly	significantly	ADV
ijtc-533	260	6	affect	affect	VERB
ijtc-533	260	7	the	the	DET
ijtc-533	260	8	regional	regional	ADJ
ijtc-533	260	9	and	and	CCONJ
ijtc-533	260	10	national	national	ADJ
ijtc-533	260	11	economy	economy	NOUN
ijtc-533	260	12	and	and	CCONJ
ijtc-533	260	13	environment	environment	NOUN
ijtc-533	260	14	-	-	PUNCT
ijtc-533	260	15	a	a	DET
ijtc-533	260	16	cge	cge	NOUN
ijtc-533	260	17	-	-	PUNCT
ijtc-533	260	18	based	base	VERB
ijtc-533	260	19	analysis	analysis	NOUN
ijtc-533	260	20	for	for	ADP
ijtc-533	260	21	guangdong	guangdong	PROPN
ijtc-533	260	22	province	province	PROPN
ijtc-533	260	23	.	.	PUNCT
ijtc-533	261	1	energy	energy	NOUN
ijtc-533	261	2	,	,	PUNCT
ijtc-533	261	3	231	231	NUM
ijtc-533	261	4	,	,	PUNCT
ijtc-533	261	5	120958	120958	NUM
ijtc-533	261	6	.	.	PUNCT
ijtc-533	262	1	https://doi.org/10.1016/j.energy.2021.120958	https://doi.org/10.1016/j.energy.2021.120958	PROPN
ijtc-533	262	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN