id	sid	tid	token	lemma	pos
ijtc-562	1	1	the	the	DET
ijtc-562	1	2	illomata	illomata	PROPN
ijtc-562	1	3	international	international	PROPN
ijtc-562	1	4	journal	journal	PROPN
ijtc-562	1	5	of	of	ADP
ijtc-562	1	6	management	management	NOUN
ijtc-562	1	7	ilomata	ilomata	PROPN
ijtc-562	1	8	international	international	ADJ
ijtc-562	1	9	journal	journal	NOUN
ijtc-562	1	10	of	of	ADP
ijtc-562	1	11	tax	tax	PROPN
ijtc-562	1	12	&	&	CCONJ
ijtc-562	1	13	accounting	account	VERB
ijtc-562	1	14	p	p	PROPN
ijtc-562	1	15	-	-	PUNCT
ijtc-562	1	16	issn	issn	NOUN
ijtc-562	1	17	:	:	PUNCT
ijtc-562	1	18	2714	2714	NUM
ijtc-562	1	19	-	-	SYM
ijtc-562	1	20	9838	9838	NUM
ijtc-562	1	21	;	;	PUNCT
ijtc-562	1	22	e	e	X
ijtc-562	1	23	-	-	PUNCT
ijtc-562	1	24	issn	issn	NOUN
ijtc-562	1	25	:	:	PUNCT
ijtc-562	1	26	2714	2714	NUM
ijtc-562	1	27	-	-	SYM
ijtc-562	1	28	9846	9846	NUM
ijtc-562	1	29	volume	volume	NOUN
ijtc-562	1	30	2	2	NUM
ijtc-562	1	31	,	,	PUNCT
ijtc-562	1	32	issue	issue	NOUN
ijtc-562	1	33	1	1	NUM
ijtc-562	1	34	january	january	NOUN
ijtc-562	1	35	2021	2021	NUM
ijtc-562	1	36	page	page	NOUN
ijtc-562	1	37	no	no	NOUN
ijtc-562	1	38	.	.	NOUN
ijtc-562	2	1	351	351	NUM
ijtc-562	2	2	-	-	SYM
ijtc-562	2	3	358	358	NUM
ijtc-562	2	4	351	351	NUM
ijtc-562	2	5	|	|	CCONJ
ijtc-562	2	6	ilomata	ilomata	PROPN
ijtc-562	2	7	international	international	ADJ
ijtc-562	2	8	journal	journal	NOUN
ijtc-562	2	9	of	of	ADP
ijtc-562	2	10	tax	tax	PROPN
ijtc-562	2	11	&	&	CCONJ
ijtc-562	2	12	accounting	accounting	PROPN
ijtc-562	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-562	2	14	pentahelix	pentahelix	ADJ
ijtc-562	2	15	collaboration	collaboration	NOUN
ijtc-562	2	16	in	in	ADP
ijtc-562	2	17	improving	improve	VERB
ijtc-562	2	18	taxpayer	taxpayer	NOUN
ijtc-562	2	19	compliance	compliance	NOUN
ijtc-562	2	20	notika	notika	X
ijtc-562	2	21	rahmi1	rahmi1	PROPN
ijtc-562	2	22	,	,	PUNCT
ijtc-562	2	23	selvi2	selvi2	PROPN
ijtc-562	2	24	,	,	PUNCT
ijtc-562	2	25	agitta	agitta	PROPN
ijtc-562	2	26	sofyan	sofyan	PROPN
ijtc-562	2	27	purwaningtyas3	purwaningtyas3	PROPN
ijtc-562	3	1	123institut	123institut	ADJ
ijtc-562	3	2	ilmu	ilmu	PROPN
ijtc-562	3	3	sosial	sosial	PROPN
ijtc-562	3	4	dan	dan	PROPN
ijtc-562	3	5	manajemen	manajemen	PROPN
ijtc-562	3	6	stiami	stiami	PROPN
ijtc-562	3	7	,	,	PUNCT
ijtc-562	3	8	indonesia	indonesia	PROPN
ijtc-562	3	9	correspondent	correspondent	NOUN
ijtc-562	3	10	:	:	PUNCT
ijtc-562	3	11	notika.rahmi@gmail.com1	notika.rahmi@gmail.com1	PROPN
ijtc-562	3	12	received	receive	VERB
ijtc-562	3	13	:	:	PUNCT
ijtc-562	3	14	august	august	PROPN
ijtc-562	3	15	19	19	NUM
ijtc-562	3	16	,	,	PUNCT
ijtc-562	3	17	2022	2022	NUM
ijtc-562	3	18	accepted	accept	VERB
ijtc-562	3	19	:	:	PUNCT
ijtc-562	3	20	october	october	PROPN
ijtc-562	3	21	15	15	NUM
ijtc-562	3	22	,	,	PUNCT
ijtc-562	3	23	2022	2022	NUM
ijtc-562	3	24	published	publish	VERB
ijtc-562	3	25	:	:	PUNCT
ijtc-562	3	26	october	october	PROPN
ijtc-562	3	27	31	31	NUM
ijtc-562	3	28	,	,	PUNCT
ijtc-562	3	29	2022	2022	NUM
ijtc-562	3	30	citation	citation	NOUN
ijtc-562	3	31	:	:	PUNCT
ijtc-562	3	32	rahmi	rahmi	NOUN
ijtc-562	3	33	,	,	PUNCT
ijtc-562	3	34	n.	n.	NOUN
ijtc-562	3	35	,	,	PUNCT
ijtc-562	3	36	selvi	selvi	PROPN
ijtc-562	3	37	.	.	PROPN
ijtc-562	3	38	,	,	PUNCT
ijtc-562	3	39	purwaningtyas	purwaningtyas	PROPN
ijtc-562	3	40	,	,	PUNCT
ijtc-562	3	41	a	a	PRON
ijtc-562	3	42	,	,	PUNCT
ijtc-562	3	43	s.	s.	PROPN
ijtc-562	3	44	(	(	PUNCT
ijtc-562	3	45	2022	2022	NUM
ijtc-562	3	46	)	)	PUNCT
ijtc-562	3	47	.	.	PUNCT
ijtc-562	4	1	pentahelix	pentahelix	ADJ
ijtc-562	4	2	collaboration	collaboration	NOUN
ijtc-562	4	3	in	in	ADP
ijtc-562	4	4	improving	improve	VERB
ijtc-562	4	5	taxpayer	taxpayer	NOUN
ijtc-562	4	6	compliance	compliance	NOUN
ijtc-562	4	7	.	.	PUNCT
ijtc-562	5	1	ilomata	ilomata	PROPN
ijtc-562	5	2	international	international	ADJ
ijtc-562	5	3	journal	journal	NOUN
ijtc-562	5	4	of	of	ADP
ijtc-562	5	5	tax	tax	NOUN
ijtc-562	5	6	and	and	CCONJ
ijtc-562	5	7	accounting	accounting	NOUN
ijtc-562	5	8	,	,	PUNCT
ijtc-562	5	9	3(4	3(4	NUM
ijtc-562	5	10	)	)	PUNCT
ijtc-562	5	11	,	,	PUNCT
ijtc-562	5	12	351	351	NUM
ijtc-562	5	13	-	-	SYM
ijtc-562	5	14	358	358	NUM
ijtc-562	5	15	.	.	PUNCT
ijtc-562	6	1	https://doi.org/10.52728/ijtc.v3i4.562	https://doi.org/10.52728/ijtc.v3i4.562	ADJ
ijtc-562	6	2	abstract	abstract	NOUN
ijtc-562	6	3	:	:	PUNCT
ijtc-562	6	4	the	the	DET
ijtc-562	6	5	government	government	NOUN
ijtc-562	6	6	has	have	AUX
ijtc-562	6	7	made	make	VERB
ijtc-562	6	8	various	various	ADJ
ijtc-562	6	9	efforts	effort	NOUN
ijtc-562	6	10	to	to	PART
ijtc-562	6	11	improve	improve	VERB
ijtc-562	6	12	taxpayer	taxpayer	NOUN
ijtc-562	6	13	compliance	compliance	NOUN
ijtc-562	6	14	but	but	CCONJ
ijtc-562	6	15	the	the	DET
ijtc-562	6	16	efforts	effort	NOUN
ijtc-562	6	17	that	that	PRON
ijtc-562	6	18	have	have	AUX
ijtc-562	6	19	been	be	AUX
ijtc-562	6	20	made	make	VERB
ijtc-562	6	21	have	have	AUX
ijtc-562	6	22	not	not	PART
ijtc-562	6	23	been	be	AUX
ijtc-562	6	24	effective	effective	ADJ
ijtc-562	6	25	enough	enough	ADV
ijtc-562	6	26	.	.	PUNCT
ijtc-562	7	1	collaboration	collaboration	NOUN
ijtc-562	7	2	between	between	ADP
ijtc-562	7	3	stakeholders	stakeholder	NOUN
ijtc-562	7	4	is	be	AUX
ijtc-562	7	5	needed	need	VERB
ijtc-562	7	6	in	in	ADP
ijtc-562	7	7	harmonizing	harmonize	VERB
ijtc-562	7	8	and	and	CCONJ
ijtc-562	7	9	synergizing	synergize	VERB
ijtc-562	7	10	all	all	DET
ijtc-562	7	11	components	component	NOUN
ijtc-562	7	12	of	of	ADP
ijtc-562	7	13	taxpayers	taxpayer	NOUN
ijtc-562	7	14	.	.	PUNCT
ijtc-562	8	1	this	this	DET
ijtc-562	8	2	study	study	NOUN
ijtc-562	8	3	was	be	AUX
ijtc-562	8	4	conducted	conduct	VERB
ijtc-562	8	5	with	with	ADP
ijtc-562	8	6	the	the	DET
ijtc-562	8	7	aim	aim	NOUN
ijtc-562	8	8	of	of	ADP
ijtc-562	8	9	analyzing	analyze	VERB
ijtc-562	8	10	pentahelix	pentahelix	ADJ
ijtc-562	8	11	collaboration	collaboration	NOUN
ijtc-562	8	12	in	in	ADP
ijtc-562	8	13	improving	improve	VERB
ijtc-562	8	14	taxpayer	taxpayer	NOUN
ijtc-562	8	15	compliance	compliance	NOUN
ijtc-562	8	16	at	at	ADP
ijtc-562	8	17	cimanggis	cimanggis	NOUN
ijtc-562	8	18	tax	tax	NOUN
ijtc-562	8	19	office	office	NOUN
ijtc-562	8	20	.	.	PUNCT
ijtc-562	9	1	the	the	DET
ijtc-562	9	2	study	study	NOUN
ijtc-562	9	3	used	use	VERB
ijtc-562	9	4	descriptive	descriptive	ADJ
ijtc-562	9	5	qualitative	qualitative	ADJ
ijtc-562	9	6	methods	method	NOUN
ijtc-562	9	7	with	with	ADP
ijtc-562	9	8	data	datum	NOUN
ijtc-562	9	9	collection	collection	NOUN
ijtc-562	9	10	techniques	technique	NOUN
ijtc-562	9	11	through	through	ADP
ijtc-562	9	12	observation	observation	NOUN
ijtc-562	9	13	,	,	PUNCT
ijtc-562	9	14	interviews	interview	NOUN
ijtc-562	9	15	and	and	CCONJ
ijtc-562	9	16	literature	literature	NOUN
ijtc-562	9	17	study	study	NOUN
ijtc-562	9	18	.	.	PUNCT
ijtc-562	10	1	the	the	DET
ijtc-562	10	2	results	result	NOUN
ijtc-562	10	3	of	of	ADP
ijtc-562	10	4	the	the	DET
ijtc-562	10	5	study	study	NOUN
ijtc-562	10	6	show	show	VERB
ijtc-562	10	7	that	that	SCONJ
ijtc-562	10	8	collaboration	collaboration	NOUN
ijtc-562	10	9	has	have	AUX
ijtc-562	10	10	been	be	AUX
ijtc-562	10	11	carried	carry	VERB
ijtc-562	10	12	out	out	ADP
ijtc-562	10	13	by	by	ADP
ijtc-562	10	14	the	the	DET
ijtc-562	10	15	government	government	NOUN
ijtc-562	10	16	well	well	ADV
ijtc-562	10	17	by	by	ADP
ijtc-562	10	18	involving	involve	VERB
ijtc-562	10	19	various	various	ADJ
ijtc-562	10	20	parties	party	NOUN
ijtc-562	10	21	who	who	PRON
ijtc-562	10	22	take	take	VERB
ijtc-562	10	23	an	an	DET
ijtc-562	10	24	active	active	ADJ
ijtc-562	10	25	role	role	NOUN
ijtc-562	10	26	,	,	PUNCT
ijtc-562	10	27	namely	namely	ADV
ijtc-562	10	28	the	the	DET
ijtc-562	10	29	private	private	ADJ
ijtc-562	10	30	sector	sector	NOUN
ijtc-562	10	31	,	,	PUNCT
ijtc-562	10	32	academia	academia	NOUN
ijtc-562	10	33	,	,	PUNCT
ijtc-562	10	34	the	the	DET
ijtc-562	10	35	media	medium	NOUN
ijtc-562	10	36	and	and	CCONJ
ijtc-562	10	37	the	the	DET
ijtc-562	10	38	community	community	NOUN
ijtc-562	10	39	.	.	PUNCT
ijtc-562	11	1	each	each	DET
ijtc-562	11	2	party	party	NOUN
ijtc-562	11	3	has	have	VERB
ijtc-562	11	4	its	its	PRON
ijtc-562	11	5	own	own	ADJ
ijtc-562	11	6	role	role	NOUN
ijtc-562	11	7	in	in	ADP
ijtc-562	11	8	helping	helping	AUX
ijtc-562	11	9	improve	improve	VERB
ijtc-562	11	10	taxpayer	taxpayer	NOUN
ijtc-562	11	11	compliance	compliance	NOUN
ijtc-562	11	12	.	.	PUNCT
ijtc-562	12	1	in	in	ADP
ijtc-562	12	2	its	its	PRON
ijtc-562	12	3	implementation	implementation	NOUN
ijtc-562	12	4	there	there	PRON
ijtc-562	12	5	are	be	VERB
ijtc-562	12	6	several	several	ADJ
ijtc-562	12	7	obstacles	obstacle	NOUN
ijtc-562	12	8	,	,	PUNCT
ijtc-562	12	9	but	but	CCONJ
ijtc-562	12	10	coordination	coordination	NOUN
ijtc-562	12	11	continues	continue	VERB
ijtc-562	12	12	to	to	PART
ijtc-562	12	13	be	be	AUX
ijtc-562	12	14	carried	carry	VERB
ijtc-562	12	15	out	out	ADP
ijtc-562	12	16	together	together	ADV
ijtc-562	12	17	to	to	PART
ijtc-562	12	18	carry	carry	VERB
ijtc-562	12	19	out	out	ADP
ijtc-562	12	20	the	the	DET
ijtc-562	12	21	commitments	commitment	NOUN
ijtc-562	12	22	that	that	PRON
ijtc-562	12	23	have	have	AUX
ijtc-562	12	24	been	be	AUX
ijtc-562	12	25	made	make	VERB
ijtc-562	12	26	.	.	PUNCT
ijtc-562	13	1	keywords	keyword	NOUN
ijtc-562	13	2	:	:	PUNCT
ijtc-562	13	3	pentahelix	pentahelix	ADJ
ijtc-562	13	4	collaboration	collaboration	NOUN
ijtc-562	13	5	;	;	PUNCT
ijtc-562	13	6	taxpayer	taxpayer	NOUN
ijtc-562	13	7	compliance	compliance	NOUN
ijtc-562	13	8	this	this	PRON
ijtc-562	13	9	is	be	AUX
ijtc-562	13	10	an	an	DET
ijtc-562	13	11	open	open	ADJ
ijtc-562	13	12	access	access	NOUN
ijtc-562	13	13	article	article	NOUN
ijtc-562	13	14	under	under	ADP
ijtc-562	13	15	the	the	DET
ijtc-562	13	16	cc	cc	NOUN
ijtc-562	13	17	-	-	PUNCT
ijtc-562	13	18	by	by	ADP
ijtc-562	13	19	4.0	4.0	NUM
ijtc-562	13	20	license	license	NOUN
ijtc-562	13	21	.	.	PUNCT
ijtc-562	14	1	introduction	introduction	NOUN
ijtc-562	14	2	tax	tax	NOUN
ijtc-562	14	3	ratio	ratio	NOUN
ijtc-562	14	4	is	be	AUX
ijtc-562	14	5	still	still	ADV
ijtc-562	14	6	very	very	ADV
ijtc-562	14	7	low	low	ADJ
ijtc-562	14	8	at	at	ADP
ijtc-562	14	9	9.12	9.12	NUM
ijtc-562	14	10	%	%	NOUN
ijtc-562	14	11	in	in	ADP
ijtc-562	14	12	2021	2021	NUM
ijtc-562	14	13	(	(	PUNCT
ijtc-562	14	14	kurniati	kurniati	PROPN
ijtc-562	14	15	,	,	PUNCT
ijtc-562	14	16	2022	2022	NUM
ijtc-562	14	17	)	)	PUNCT
ijtc-562	14	18	.	.	PUNCT
ijtc-562	15	1	tax	tax	NOUN
ijtc-562	15	2	ratio	ratio	NOUN
ijtc-562	15	3	can	can	AUX
ijtc-562	15	4	be	be	AUX
ijtc-562	15	5	regarded	regard	VERB
ijtc-562	15	6	as	as	ADP
ijtc-562	15	7	a	a	DET
ijtc-562	15	8	reflection	reflection	NOUN
ijtc-562	15	9	of	of	ADP
ijtc-562	15	10	the	the	DET
ijtc-562	15	11	level	level	NOUN
ijtc-562	15	12	of	of	ADP
ijtc-562	15	13	compliance	compliance	NOUN
ijtc-562	15	14	of	of	ADP
ijtc-562	15	15	taxpayers	taxpayer	NOUN
ijtc-562	15	16	in	in	ADP
ijtc-562	15	17	indonesia	indonesia	PROPN
ijtc-562	15	18	(	(	PUNCT
ijtc-562	15	19	lhoka	lhoka	PROPN
ijtc-562	15	20	&	&	CCONJ
ijtc-562	15	21	sukartha	sukartha	PROPN
ijtc-562	15	22	,	,	PUNCT
ijtc-562	15	23	2020	2020	NUM
ijtc-562	15	24	;	;	PUNCT
ijtc-562	15	25	rahmadhani	rahmadhani	PROPN
ijtc-562	15	26	et	et	PROPN
ijtc-562	15	27	al	al	PROPN
ijtc-562	15	28	.	.	PROPN
ijtc-562	15	29	,	,	PUNCT
ijtc-562	15	30	2020	2020	NUM
ijtc-562	15	31	;	;	PUNCT
ijtc-562	15	32	rahman	rahman	PROPN
ijtc-562	15	33	,	,	PUNCT
ijtc-562	15	34	2017	2017	NUM
ijtc-562	15	35	)	)	PUNCT
ijtc-562	15	36	.	.	PUNCT
ijtc-562	16	1	no	no	DET
ijtc-562	16	2	wonder	wonder	NOUN
ijtc-562	16	3	indonesia	indonesia	PROPN
ijtc-562	16	4	is	be	AUX
ijtc-562	16	5	ranked	rank	VERB
ijtc-562	16	6	seventh	seventh	ADJ
ijtc-562	16	7	in	in	ADP
ijtc-562	16	8	the	the	DET
ijtc-562	16	9	southeast	southeast	ADJ
ijtc-562	16	10	asian	asian	ADJ
ijtc-562	16	11	region	region	NOUN
ijtc-562	16	12	(	(	PUNCT
ijtc-562	16	13	jeven	jeven	NOUN
ijtc-562	16	14	,	,	PUNCT
ijtc-562	16	15	2021	2021	NUM
ijtc-562	16	16	)	)	PUNCT
ijtc-562	16	17	.	.	PUNCT
ijtc-562	17	1	in	in	ADP
ijtc-562	17	2	fact	fact	NOUN
ijtc-562	17	3	,	,	PUNCT
ijtc-562	17	4	if	if	SCONJ
ijtc-562	17	5	this	this	DET
ijtc-562	17	6	tax	tax	NOUN
ijtc-562	17	7	compliance	compliance	NOUN
ijtc-562	17	8	continues	continue	VERB
ijtc-562	17	9	to	to	PART
ijtc-562	17	10	be	be	AUX
ijtc-562	17	11	explored	explore	VERB
ijtc-562	17	12	,	,	PUNCT
ijtc-562	17	13	then	then	ADV
ijtc-562	17	14	tax	tax	NOUN
ijtc-562	17	15	revenue	revenue	NOUN
ijtc-562	17	16	will	will	AUX
ijtc-562	17	17	automatically	automatically	ADV
ijtc-562	17	18	increase	increase	VERB
ijtc-562	17	19	,	,	PUNCT
ijtc-562	17	20	which	which	PRON
ijtc-562	17	21	is	be	AUX
ijtc-562	17	22	currently	currently	ADV
ijtc-562	17	23	the	the	DET
ijtc-562	17	24	main	main	ADJ
ijtc-562	17	25	source	source	NOUN
ijtc-562	17	26	of	of	ADP
ijtc-562	17	27	state	state	NOUN
ijtc-562	17	28	revenue	revenue	NOUN
ijtc-562	17	29	(	(	PUNCT
ijtc-562	17	30	angraini	angraini	PROPN
ijtc-562	17	31	et	et	PROPN
ijtc-562	17	32	al	al	PROPN
ijtc-562	17	33	.	.	PROPN
ijtc-562	17	34	,	,	PUNCT
ijtc-562	17	35	2017	2017	NUM
ijtc-562	17	36	;	;	PUNCT
ijtc-562	17	37	purwanto	purwanto	NOUN
ijtc-562	17	38	&	&	CCONJ
ijtc-562	17	39	safira	safira	PROPN
ijtc-562	17	40	,	,	PUNCT
ijtc-562	17	41	2020	2020	NUM
ijtc-562	17	42	;	;	PUNCT
ijtc-562	17	43	setiowati	setiowati	PROPN
ijtc-562	17	44	et	et	PROPN
ijtc-562	17	45	al	al	PROPN
ijtc-562	17	46	.	.	PROPN
ijtc-562	17	47	,	,	PUNCT
ijtc-562	17	48	2020	2020	NUM
ijtc-562	17	49	)	)	PUNCT
ijtc-562	17	50	.	.	PUNCT
ijtc-562	18	1	tax	tax	NOUN
ijtc-562	18	2	compliance	compliance	NOUN
ijtc-562	18	3	is	be	AUX
ijtc-562	18	4	a	a	DET
ijtc-562	18	5	condition	condition	NOUN
ijtc-562	18	6	where	where	SCONJ
ijtc-562	18	7	taxpayers	taxpayer	NOUN
ijtc-562	18	8	fulfill	fulfill	VERB
ijtc-562	18	9	and	and	CCONJ
ijtc-562	18	10	carry	carry	VERB
ijtc-562	18	11	out	out	ADP
ijtc-562	18	12	their	their	PRON
ijtc-562	18	13	tax	tax	NOUN
ijtc-562	18	14	obligations	obligation	NOUN
ijtc-562	18	15	in	in	ADP
ijtc-562	18	16	accordance	accordance	NOUN
ijtc-562	18	17	with	with	ADP
ijtc-562	18	18	regulations	regulation	NOUN
ijtc-562	18	19	and	and	CCONJ
ijtc-562	18	20	laws	law	NOUN
ijtc-562	18	21	(	(	PUNCT
ijtc-562	18	22	fang	fang	X
ijtc-562	18	23	et	et	PROPN
ijtc-562	18	24	al	al	PROPN
ijtc-562	18	25	.	.	PROPN
ijtc-562	18	26	,	,	PUNCT
ijtc-562	18	27	2022	2022	NUM
ijtc-562	18	28	;	;	PUNCT
ijtc-562	18	29	menichini	menichini	NOUN
ijtc-562	18	30	,	,	PUNCT
ijtc-562	18	31	2020	2020	NUM
ijtc-562	18	32	;	;	PUNCT
ijtc-562	18	33	rahayu	rahayu	PROPN
ijtc-562	18	34	,	,	PUNCT
ijtc-562	18	35	2013	2013	NUM
ijtc-562	18	36	;	;	PUNCT
ijtc-562	18	37	saad	saad	PROPN
ijtc-562	18	38	,	,	PUNCT
ijtc-562	18	39	2014	2014	NUM
ijtc-562	18	40	)	)	PUNCT
ijtc-562	18	41	.	.	PUNCT
ijtc-562	19	1	there	there	PRON
ijtc-562	19	2	are	be	VERB
ijtc-562	19	3	several	several	ADJ
ijtc-562	19	4	factors	factor	NOUN
ijtc-562	19	5	that	that	PRON
ijtc-562	19	6	cause	cause	VERB
ijtc-562	19	7	taxpayer	taxpayer	NOUN
ijtc-562	19	8	non	non	NOUN
ijtc-562	19	9	-	-	NOUN
ijtc-562	19	10	compliance	compliance	NOUN
ijtc-562	19	11	.	.	PUNCT
ijtc-562	20	1	among	among	ADP
ijtc-562	20	2	them	they	PRON
ijtc-562	20	3	are	be	AUX
ijtc-562	20	4	the	the	DET
ijtc-562	20	5	lack	lack	NOUN
ijtc-562	20	6	of	of	ADP
ijtc-562	20	7	understanding	understanding	NOUN
ijtc-562	20	8	of	of	ADP
ijtc-562	20	9	tax	tax	NOUN
ijtc-562	20	10	regulations	regulation	NOUN
ijtc-562	20	11	,	,	PUNCT
ijtc-562	20	12	the	the	DET
ijtc-562	20	13	lack	lack	NOUN
ijtc-562	20	14	of	of	ADP
ijtc-562	20	15	maximum	maximum	ADJ
ijtc-562	20	16	tax	tax	NOUN
ijtc-562	20	17	services	service	NOUN
ijtc-562	20	18	provided	provide	VERB
ijtc-562	20	19	to	to	ADP
ijtc-562	20	20	the	the	DET
ijtc-562	20	21	low	low	ADJ
ijtc-562	20	22	level	level	NOUN
ijtc-562	20	23	of	of	ADP
ijtc-562	20	24	supervision	supervision	NOUN
ijtc-562	20	25	due	due	ADP
ijtc-562	20	26	to	to	ADP
ijtc-562	20	27	the	the	DET
ijtc-562	20	28	lack	lack	NOUN
ijtc-562	20	29	of	of	ADP
ijtc-562	20	30	taxation	taxation	NOUN
ijtc-562	20	31	databases	database	NOUN
ijtc-562	20	32	and	and	CCONJ
ijtc-562	20	33	the	the	DET
ijtc-562	20	34	lack	lack	NOUN
ijtc-562	20	35	of	of	ADP
ijtc-562	20	36	knowledge	knowledge	NOUN
ijtc-562	20	37	and	and	CCONJ
ijtc-562	20	38	awareness	awareness	NOUN
ijtc-562	20	39	of	of	ADP
ijtc-562	20	40	taxpayers	taxpayer	NOUN
ijtc-562	20	41	(	(	PUNCT
ijtc-562	20	42	batrancea	batrancea	PROPN
ijtc-562	20	43	et	et	PROPN
ijtc-562	20	44	al	al	PROPN
ijtc-562	20	45	.	.	PROPN
ijtc-562	20	46	,	,	PUNCT
ijtc-562	20	47	2019	2019	NUM
ijtc-562	20	48	;	;	PUNCT
ijtc-562	20	49	damayanti	damayanti	PROPN
ijtc-562	20	50	et	et	PROPN
ijtc-562	20	51	al	al	PROPN
ijtc-562	20	52	.	.	PROPN
ijtc-562	20	53	,	,	PUNCT
ijtc-562	20	54	2015	2015	NUM
ijtc-562	20	55	;	;	PUNCT
ijtc-562	20	56	saad	saad	PROPN
ijtc-562	20	57	,	,	PUNCT
ijtc-562	20	58	2014	2014	NUM
ijtc-562	20	59	)	)	PUNCT
ijtc-562	20	60	.	.	PUNCT
ijtc-562	21	1	public	public	ADJ
ijtc-562	21	2	ignorance	ignorance	NOUN
ijtc-562	21	3	of	of	ADP
ijtc-562	21	4	the	the	DET
ijtc-562	21	5	distribution	distribution	NOUN
ijtc-562	21	6	of	of	ADP
ijtc-562	21	7	tax	tax	NOUN
ijtc-562	21	8	funds	fund	NOUN
ijtc-562	21	9	and	and	CCONJ
ijtc-562	21	10	some	some	DET
ijtc-562	21	11	circulating	circulate	VERB
ijtc-562	21	12	information	information	NOUN
ijtc-562	21	13	related	relate	VERB
ijtc-562	21	14	to	to	ADP
ijtc-562	21	15	the	the	DET
ijtc-562	21	16	practice	practice	NOUN
ijtc-562	21	17	of	of	ADP
ijtc-562	21	18	misuse	misuse	NOUN
ijtc-562	21	19	of	of	ADP
ijtc-562	21	20	funds	fund	NOUN
ijtc-562	21	21	by	by	ADP
ijtc-562	21	22	the	the	DET
ijtc-562	21	23	government	government	NOUN
ijtc-562	21	24	are	be	AUX
ijtc-562	21	25	also	also	ADV
ijtc-562	21	26	widely	widely	ADV
ijtc-562	21	27	circulated	circulate	VERB
ijtc-562	21	28	,	,	PUNCT
ijtc-562	21	29	thereby	thereby	ADV
ijtc-562	21	30	reducing	reduce	VERB
ijtc-562	21	31	public	public	ADJ
ijtc-562	21	32	trust	trust	NOUN
ijtc-562	21	33	in	in	ADP
ijtc-562	21	34	the	the	DET
ijtc-562	21	35	government	government	NOUN
ijtc-562	21	36	(	(	PUNCT
ijtc-562	21	37	kasper	kasper	PROPN
ijtc-562	21	38	&	&	CCONJ
ijtc-562	21	39	alm	alm	PROPN
ijtc-562	21	40	,	,	PUNCT
ijtc-562	21	41	2022	2022	NUM
ijtc-562	21	42	;	;	PUNCT
ijtc-562	21	43	klaser	klaser	NOUN
ijtc-562	21	44	&	&	CCONJ
ijtc-562	21	45	mittone	mittone	PROPN
ijtc-562	21	46	,	,	PUNCT
ijtc-562	21	47	2022	2022	NUM
ijtc-562	21	48	;	;	PUNCT
ijtc-562	21	49	natalia	natalia	PROPN
ijtc-562	21	50	,	,	PUNCT
ijtc-562	21	51	2020	2020	NUM
ijtc-562	21	52	)	)	PUNCT
ijtc-562	21	53	.	.	PUNCT
ijtc-562	22	1	mailto:notika.rahmi@gmail.com	mailto:notika.rahmi@gmail.com	X
ijtc-562	22	2	https://doi.org/10.52728/ijtc.v3i4.562	https://doi.org/10.52728/ijtc.v3i4.562	ADJ
ijtc-562	22	3	pentahelix	pentahelix	ADJ
ijtc-562	22	4	collaboration	collaboration	NOUN
ijtc-562	22	5	in	in	ADP
ijtc-562	22	6	improving	improve	VERB
ijtc-562	22	7	taxpayer	taxpayer	NOUN
ijtc-562	22	8	compliance	compliance	NOUN
ijtc-562	22	9	rahmi	rahmi	NOUN
ijtc-562	22	10	,	,	PUNCT
ijtc-562	22	11	selvi	selvi	PROPN
ijtc-562	22	12	,	,	PUNCT
ijtc-562	22	13	and	and	CCONJ
ijtc-562	22	14	purwaningtyas	purwaningtyas	ADJ
ijtc-562	22	15	352	352	NUM
ijtc-562	22	16	|	|	ADV
ijtc-562	22	17	ilomata	ilomata	PROPN
ijtc-562	22	18	international	international	ADJ
ijtc-562	22	19	journal	journal	NOUN
ijtc-562	22	20	of	of	ADP
ijtc-562	22	21	tax	tax	PROPN
ijtc-562	22	22	&	&	CCONJ
ijtc-562	22	23	accounting	accounting	PROPN
ijtc-562	22	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-562	22	25	various	various	ADJ
ijtc-562	22	26	efforts	effort	NOUN
ijtc-562	22	27	have	have	AUX
ijtc-562	22	28	been	be	AUX
ijtc-562	22	29	made	make	VERB
ijtc-562	22	30	by	by	ADP
ijtc-562	22	31	the	the	DET
ijtc-562	22	32	government	government	NOUN
ijtc-562	22	33	to	to	PART
ijtc-562	22	34	improve	improve	VERB
ijtc-562	22	35	taxpayer	taxpayer	NOUN
ijtc-562	22	36	compliance	compliance	NOUN
ijtc-562	22	37	,	,	PUNCT
ijtc-562	22	38	some	some	PRON
ijtc-562	22	39	of	of	ADP
ijtc-562	22	40	which	which	PRON
ijtc-562	22	41	are	be	AUX
ijtc-562	22	42	by	by	ADP
ijtc-562	22	43	improving	improve	VERB
ijtc-562	22	44	the	the	DET
ijtc-562	22	45	quality	quality	NOUN
ijtc-562	22	46	of	of	ADP
ijtc-562	22	47	fiscus	fiscus	NOUN
ijtc-562	22	48	services	service	NOUN
ijtc-562	22	49	,	,	PUNCT
ijtc-562	22	50	audits	audits	NOUN
ijtc-562	22	51	to	to	ADP
ijtc-562	22	52	tax	tax	NOUN
ijtc-562	22	53	sanctions	sanction	NOUN
ijtc-562	22	54	(	(	PUNCT
ijtc-562	22	55	masrullah	masrullah	PROPN
ijtc-562	22	56	et	et	PROPN
ijtc-562	22	57	al	al	PROPN
ijtc-562	22	58	.	.	PROPN
ijtc-562	22	59	,	,	PUNCT
ijtc-562	22	60	2021	2021	NUM
ijtc-562	22	61	;	;	PUNCT
ijtc-562	22	62	prabowo	prabowo	PROPN
ijtc-562	22	63	&	&	CCONJ
ijtc-562	22	64	indarto	indarto	PROPN
ijtc-562	22	65	,	,	PUNCT
ijtc-562	22	66	2018	2018	NUM
ijtc-562	22	67	;	;	PUNCT
ijtc-562	22	68	wantasen	wantasen	ADV
ijtc-562	22	69	et	et	PROPN
ijtc-562	22	70	al	al	PROPN
ijtc-562	22	71	.	.	PROPN
ijtc-562	22	72	,	,	PUNCT
ijtc-562	22	73	2021	2021	NUM
ijtc-562	22	74	)	)	PUNCT
ijtc-562	22	75	.	.	PUNCT
ijtc-562	23	1	however	however	ADV
ijtc-562	23	2	,	,	PUNCT
ijtc-562	23	3	these	these	DET
ijtc-562	23	4	efforts	effort	NOUN
ijtc-562	23	5	are	be	AUX
ijtc-562	23	6	not	not	PART
ijtc-562	23	7	efficient	efficient	ADJ
ijtc-562	23	8	enough	enough	ADV
ijtc-562	23	9	to	to	PART
ijtc-562	23	10	improve	improve	VERB
ijtc-562	23	11	taxpayer	taxpayer	NOUN
ijtc-562	23	12	compliance	compliance	NOUN
ijtc-562	23	13	(	(	PUNCT
ijtc-562	23	14	cahyonowati	cahyonowati	PROPN
ijtc-562	23	15	&	&	CCONJ
ijtc-562	23	16	darsono	darsono	PROPN
ijtc-562	23	17	,	,	PUNCT
ijtc-562	23	18	2018	2018	NUM
ijtc-562	23	19	)	)	PUNCT
ijtc-562	23	20	.	.	PUNCT
ijtc-562	24	1	this	this	DET
ijtc-562	24	2	increase	increase	NOUN
ijtc-562	24	3	in	in	ADP
ijtc-562	24	4	taxpayer	taxpayer	NOUN
ijtc-562	24	5	compliance	compliance	NOUN
ijtc-562	24	6	can	can	AUX
ijtc-562	24	7	not	not	PART
ijtc-562	24	8	only	only	ADV
ijtc-562	24	9	depend	depend	VERB
ijtc-562	24	10	on	on	ADP
ijtc-562	24	11	the	the	DET
ijtc-562	24	12	government	government	NOUN
ijtc-562	24	13	,	,	PUNCT
ijtc-562	24	14	considering	consider	VERB
ijtc-562	24	15	that	that	SCONJ
ijtc-562	24	16	many	many	ADJ
ijtc-562	24	17	parties	party	NOUN
ijtc-562	24	18	are	be	AUX
ijtc-562	24	19	involved	involve	VERB
ijtc-562	24	20	and	and	CCONJ
ijtc-562	24	21	have	have	VERB
ijtc-562	24	22	an	an	DET
ijtc-562	24	23	interest	interest	NOUN
ijtc-562	24	24	so	so	SCONJ
ijtc-562	24	25	that	that	DET
ijtc-562	24	26	collaboration	collaboration	NOUN
ijtc-562	24	27	between	between	ADP
ijtc-562	24	28	relevant	relevant	ADJ
ijtc-562	24	29	stakeholders	stakeholder	NOUN
ijtc-562	24	30	is	be	AUX
ijtc-562	24	31	needed	need	VERB
ijtc-562	24	32	(	(	PUNCT
ijtc-562	24	33	latofah	latofah	PROPN
ijtc-562	24	34	&	&	CCONJ
ijtc-562	24	35	harjo	harjo	PROPN
ijtc-562	24	36	,	,	PUNCT
ijtc-562	24	37	2020	2020	NUM
ijtc-562	24	38	;	;	PUNCT
ijtc-562	24	39	rizkiyah	rizkiyah	NOUN
ijtc-562	24	40	et	et	PROPN
ijtc-562	24	41	al	al	PROPN
ijtc-562	24	42	.	.	PROPN
ijtc-562	24	43	,	,	PUNCT
ijtc-562	24	44	2019	2019	NUM
ijtc-562	24	45	;	;	PUNCT
ijtc-562	24	46	susanto	susanto	NOUN
ijtc-562	24	47	,	,	PUNCT
ijtc-562	24	48	2022	2022	NUM
ijtc-562	24	49	)	)	PUNCT
ijtc-562	24	50	.	.	PUNCT
ijtc-562	25	1	in	in	ADP
ijtc-562	25	2	short	short	ADJ
ijtc-562	25	3	,	,	PUNCT
ijtc-562	25	4	governments	government	NOUN
ijtc-562	25	5	should	should	AUX
ijtc-562	25	6	pursue	pursue	VERB
ijtc-562	25	7	a	a	DET
ijtc-562	25	8	variety	variety	NOUN
ijtc-562	25	9	of	of	ADP
ijtc-562	25	10	approaches	approach	NOUN
ijtc-562	25	11	in	in	ADP
ijtc-562	25	12	their	their	PRON
ijtc-562	25	13	efforts	effort	NOUN
ijtc-562	25	14	to	to	PART
ijtc-562	25	15	promote	promote	VERB
ijtc-562	25	16	compliance	compliance	NOUN
ijtc-562	25	17	.	.	PUNCT
ijtc-562	26	1	where	where	SCONJ
ijtc-562	26	2	good	good	ADJ
ijtc-562	26	3	governance	governance	NOUN
ijtc-562	26	4	is	be	AUX
ijtc-562	26	5	needed	need	VERB
ijtc-562	26	6	that	that	PRON
ijtc-562	26	7	is	be	AUX
ijtc-562	26	8	able	able	ADJ
ijtc-562	26	9	to	to	PART
ijtc-562	26	10	harmonize	harmonize	VERB
ijtc-562	26	11	and	and	CCONJ
ijtc-562	26	12	synergize	synergize	VERB
ijtc-562	26	13	all	all	DET
ijtc-562	26	14	components	component	NOUN
ijtc-562	26	15	of	of	ADP
ijtc-562	26	16	taxpayers	taxpayer	NOUN
ijtc-562	26	17	,	,	PUNCT
ijtc-562	26	18	government	government	NOUN
ijtc-562	26	19	,	,	PUNCT
ijtc-562	26	20	academics	academic	NOUN
ijtc-562	26	21	,	,	PUNCT
ijtc-562	26	22	entrepreneurs	entrepreneur	NOUN
ijtc-562	26	23	and	and	CCONJ
ijtc-562	26	24	the	the	DET
ijtc-562	26	25	media	medium	NOUN
ijtc-562	26	26	with	with	ADP
ijtc-562	26	27	the	the	DET
ijtc-562	26	28	aim	aim	NOUN
ijtc-562	26	29	of	of	ADP
ijtc-562	26	30	increasing	increase	VERB
ijtc-562	26	31	taxpayer	taxpayer	NOUN
ijtc-562	26	32	compliance	compliance	NOUN
ijtc-562	26	33	or	or	CCONJ
ijtc-562	26	34	what	what	PRON
ijtc-562	26	35	is	be	AUX
ijtc-562	26	36	called	call	VERB
ijtc-562	26	37	the	the	DET
ijtc-562	26	38	pentahelix	pentahelix	ADJ
ijtc-562	26	39	model	model	NOUN
ijtc-562	26	40	(	(	PUNCT
ijtc-562	26	41	nurmalia	nurmalia	PROPN
ijtc-562	26	42	,	,	PUNCT
ijtc-562	26	43	2018	2018	NUM
ijtc-562	26	44	)	)	PUNCT
ijtc-562	26	45	.	.	PUNCT
ijtc-562	27	1	the	the	DET
ijtc-562	27	2	pentahelix	pentahelix	ADJ
ijtc-562	27	3	collaboration	collaboration	NOUN
ijtc-562	27	4	is	be	AUX
ijtc-562	27	5	a	a	DET
ijtc-562	27	6	model	model	NOUN
ijtc-562	27	7	of	of	ADP
ijtc-562	27	8	economic	economic	ADJ
ijtc-562	27	9	development	development	NOUN
ijtc-562	27	10	to	to	PART
ijtc-562	27	11	pursue	pursue	VERB
ijtc-562	27	12	innovation	innovation	NOUN
ijtc-562	27	13	through	through	ADP
ijtc-562	27	14	collaboration	collaboration	NOUN
ijtc-562	27	15	using	use	VERB
ijtc-562	27	16	five	five	NUM
ijtc-562	27	17	elements	element	NOUN
ijtc-562	27	18	,	,	PUNCT
ijtc-562	27	19	namely	namely	ADV
ijtc-562	27	20	academia	academia	NOUN
ijtc-562	27	21	,	,	PUNCT
ijtc-562	27	22	business	business	NOUN
ijtc-562	27	23	,	,	PUNCT
ijtc-562	27	24	government	government	NOUN
ijtc-562	27	25	,	,	PUNCT
ijtc-562	27	26	society	society	NOUN
ijtc-562	27	27	or	or	CCONJ
ijtc-562	27	28	community	community	NOUN
ijtc-562	27	29	and	and	CCONJ
ijtc-562	27	30	the	the	DET
ijtc-562	27	31	media	medium	NOUN
ijtc-562	27	32	(	(	PUNCT
ijtc-562	27	33	subagyo	subagyo	NOUN
ijtc-562	27	34	,	,	PUNCT
ijtc-562	27	35	2021	2021	NUM
ijtc-562	27	36	;	;	PUNCT
ijtc-562	27	37	sudiana	sudiana	NOUN
ijtc-562	27	38	et	et	PROPN
ijtc-562	27	39	al	al	PROPN
ijtc-562	27	40	.	.	PROPN
ijtc-562	27	41	,	,	PUNCT
ijtc-562	27	42	2020	2020	NUM
ijtc-562	27	43	;	;	PUNCT
ijtc-562	27	44	wahida	wahida	PROPN
ijtc-562	27	45	et	et	PROPN
ijtc-562	27	46	al	al	PROPN
ijtc-562	27	47	.	.	PROPN
ijtc-562	27	48	,	,	PUNCT
ijtc-562	27	49	2020	2020	NUM
ijtc-562	27	50	)	)	PUNCT
ijtc-562	27	51	.	.	PUNCT
ijtc-562	28	1	the	the	DET
ijtc-562	28	2	key	key	NOUN
ijtc-562	28	3	to	to	ADP
ijtc-562	28	4	the	the	DET
ijtc-562	28	5	success	success	NOUN
ijtc-562	28	6	of	of	ADP
ijtc-562	28	7	this	this	DET
ijtc-562	28	8	innovation	innovation	NOUN
ijtc-562	28	9	is	be	AUX
ijtc-562	28	10	the	the	DET
ijtc-562	28	11	synergy	synergy	NOUN
ijtc-562	28	12	and	and	CCONJ
ijtc-562	28	13	strong	strong	ADJ
ijtc-562	28	14	commitment	commitment	NOUN
ijtc-562	28	15	between	between	ADP
ijtc-562	28	16	stakeholders	stakeholder	NOUN
ijtc-562	28	17	,	,	PUNCT
ijtc-562	28	18	besides	besides	SCONJ
ijtc-562	28	19	the	the	DET
ijtc-562	28	20	penta	penta	ADJ
ijtc-562	28	21	helix	helix	NOUN
ijtc-562	28	22	collaboration	collaboration	NOUN
ijtc-562	28	23	is	be	AUX
ijtc-562	28	24	considered	consider	VERB
ijtc-562	28	25	very	very	ADV
ijtc-562	28	26	appropriate	appropriate	ADJ
ijtc-562	28	27	to	to	PART
ijtc-562	28	28	manage	manage	VERB
ijtc-562	28	29	the	the	DET
ijtc-562	28	30	complexity	complexity	NOUN
ijtc-562	28	31	of	of	ADP
ijtc-562	28	32	various	various	ADJ
ijtc-562	28	33	actors	actor	NOUN
ijtc-562	28	34	(	(	PUNCT
ijtc-562	28	35	novianti	novianti	NOUN
ijtc-562	28	36	,	,	PUNCT
ijtc-562	28	37	2020	2020	NUM
ijtc-562	28	38	;	;	PUNCT
ijtc-562	28	39	slamet	slamet	PROPN
ijtc-562	28	40	et	et	PROPN
ijtc-562	28	41	al	al	PROPN
ijtc-562	28	42	.	.	PROPN
ijtc-562	28	43	,	,	PUNCT
ijtc-562	28	44	2016	2016	NUM
ijtc-562	28	45	)	)	PUNCT
ijtc-562	28	46	.	.	PUNCT
ijtc-562	29	1	furthermore	furthermore	ADV
ijtc-562	29	2	,	,	PUNCT
ijtc-562	29	3	according	accord	VERB
ijtc-562	29	4	to	to	ADP
ijtc-562	29	5	(	(	PUNCT
ijtc-562	29	6	soemaryani	soemaryani	PROPN
ijtc-562	29	7	,	,	PUNCT
ijtc-562	29	8	2016	2016	NUM
ijtc-562	29	9	)	)	PUNCT
ijtc-562	29	10	penta	penta	ADJ
ijtc-562	29	11	helix	helix	NOUN
ijtc-562	29	12	is	be	AUX
ijtc-562	29	13	defined	define	VERB
ijtc-562	29	14	as	as	ADP
ijtc-562	29	15	a	a	DET
ijtc-562	29	16	reference	reference	NOUN
ijtc-562	29	17	in	in	ADP
ijtc-562	29	18	developing	develop	VERB
ijtc-562	29	19	synergies	synergy	NOUN
ijtc-562	29	20	between	between	ADP
ijtc-562	29	21	relevant	relevant	ADJ
ijtc-562	29	22	agencies	agency	NOUN
ijtc-562	29	23	in	in	ADP
ijtc-562	29	24	supporting	support	VERB
ijtc-562	29	25	the	the	DET
ijtc-562	29	26	achievement	achievement	NOUN
ijtc-562	29	27	of	of	ADP
ijtc-562	29	28	a	a	DET
ijtc-562	29	29	common	common	ADJ
ijtc-562	29	30	goal	goal	NOUN
ijtc-562	29	31	and	and	CCONJ
ijtc-562	29	32	that	that	PRON
ijtc-562	29	33	penta	penta	ADJ
ijtc-562	29	34	helix	helix	NOUN
ijtc-562	29	35	plays	play	VERB
ijtc-562	29	36	a	a	DET
ijtc-562	29	37	role	role	NOUN
ijtc-562	29	38	in	in	ADP
ijtc-562	29	39	advancing	advance	VERB
ijtc-562	29	40	regional	regional	ADJ
ijtc-562	29	41	socioeconomic	socioeconomic	ADJ
ijtc-562	29	42	development	development	NOUN
ijtc-562	29	43	(	(	PUNCT
ijtc-562	29	44	hasid	hasid	PROPN
ijtc-562	29	45	et	et	PROPN
ijtc-562	29	46	al	al	PROPN
ijtc-562	29	47	.	.	PROPN
ijtc-562	29	48	,	,	PUNCT
ijtc-562	29	49	2022	2022	NUM
ijtc-562	29	50	;	;	PUNCT
ijtc-562	29	51	purba	purba	PROPN
ijtc-562	29	52	&	&	CCONJ
ijtc-562	29	53	setiawan	setiawan	PROPN
ijtc-562	29	54	,	,	PUNCT
ijtc-562	29	55	2022	2022	NUM
ijtc-562	29	56	)	)	PUNCT
ijtc-562	29	57	.	.	PUNCT
ijtc-562	30	1	the	the	DET
ijtc-562	30	2	above	above	ADJ
ijtc-562	30	3	statement	statement	NOUN
ijtc-562	30	4	is	be	AUX
ijtc-562	30	5	also	also	ADV
ijtc-562	30	6	supported	support	VERB
ijtc-562	30	7	by	by	ADP
ijtc-562	30	8	the	the	DET
ijtc-562	30	9	understanding	understanding	NOUN
ijtc-562	30	10	put	put	VERB
ijtc-562	30	11	forward	forward	ADV
ijtc-562	30	12	by	by	ADP
ijtc-562	30	13	jann	jann	PROPN
ijtc-562	30	14	jidajat	jidajat	PROPN
ijtc-562	30	15	tjakraatmadja	tjakraatmadja	NOUN
ijtc-562	30	16	that	that	SCONJ
ijtc-562	30	17	penta	penta	ADJ
ijtc-562	30	18	helix	helix	NOUN
ijtc-562	30	19	is	be	AUX
ijtc-562	30	20	an	an	DET
ijtc-562	30	21	integrated	integrate	VERB
ijtc-562	30	22	design	design	NOUN
ijtc-562	30	23	between	between	ADP
ijtc-562	30	24	five	five	NUM
ijtc-562	30	25	sectors	sector	NOUN
ijtc-562	30	26	that	that	PRON
ijtc-562	30	27	are	be	AUX
ijtc-562	30	28	coordinated	coordinate	VERB
ijtc-562	30	29	with	with	ADP
ijtc-562	30	30	each	each	DET
ijtc-562	30	31	other	other	ADJ
ijtc-562	30	32	(	(	PUNCT
ijtc-562	30	33	amrial	amrial	PROPN
ijtc-562	30	34	et	et	PROPN
ijtc-562	30	35	al	al	PROPN
ijtc-562	30	36	.	.	PROPN
ijtc-562	30	37	,	,	PUNCT
ijtc-562	30	38	2017	2017	NUM
ijtc-562	30	39	)	)	PUNCT
ijtc-562	30	40	.	.	PUNCT
ijtc-562	31	1	depok	depok	PROPN
ijtc-562	31	2	city	city	PROPN
ijtc-562	31	3	is	be	AUX
ijtc-562	31	4	known	know	VERB
ijtc-562	31	5	as	as	ADP
ijtc-562	31	6	a	a	DET
ijtc-562	31	7	buffer	buffer	NOUN
ijtc-562	31	8	city	city	NOUN
ijtc-562	31	9	for	for	ADP
ijtc-562	31	10	the	the	DET
ijtc-562	31	11	state	state	NOUN
ijtc-562	31	12	capital	capital	NOUN
ijtc-562	31	13	.	.	PUNCT
ijtc-562	32	1	included	include	VERB
ijtc-562	32	2	as	as	ADP
ijtc-562	32	3	one	one	NUM
ijtc-562	32	4	of	of	ADP
ijtc-562	32	5	the	the	DET
ijtc-562	32	6	big	big	ADJ
ijtc-562	32	7	cities	city	NOUN
ijtc-562	32	8	located	locate	VERB
ijtc-562	32	9	on	on	ADP
ijtc-562	32	10	the	the	DET
ijtc-562	32	11	border	border	NOUN
ijtc-562	32	12	of	of	ADP
ijtc-562	32	13	west	west	PROPN
ijtc-562	32	14	java	java	PROPN
ijtc-562	32	15	,	,	PUNCT
ijtc-562	32	16	depok	depok	PROPN
ijtc-562	32	17	city	city	PROPN
ijtc-562	32	18	consists	consist	VERB
ijtc-562	32	19	of	of	ADP
ijtc-562	32	20	11	11	NUM
ijtc-562	32	21	sub	sub	NOUN
ijtc-562	32	22	-	-	NOUN
ijtc-562	32	23	districts	district	NOUN
ijtc-562	32	24	namely	namely	ADV
ijtc-562	32	25	,	,	PUNCT
ijtc-562	32	26	tapos	tapos	NOUN
ijtc-562	32	27	,	,	PUNCT
ijtc-562	32	28	sukmajaya	sukmajaya	NOUN
ijtc-562	32	29	,	,	PUNCT
ijtc-562	32	30	beji	beji	ADJ
ijtc-562	32	31	,	,	PUNCT
ijtc-562	32	32	bojongsari	bojongsari	ADJ
ijtc-562	32	33	,	,	PUNCT
ijtc-562	32	34	cimanggis	cimanggis	NOUN
ijtc-562	32	35	,	,	PUNCT
ijtc-562	32	36	cilodong	cilodong	NOUN
ijtc-562	32	37	,	,	PUNCT
ijtc-562	32	38	cinere	cinere	NOUN
ijtc-562	32	39	,	,	PUNCT
ijtc-562	32	40	pancoran	pancoran	PROPN
ijtc-562	32	41	mas	mas	PROPN
ijtc-562	32	42	,	,	PUNCT
ijtc-562	32	43	cipayung	cipayung	PROPN
ijtc-562	32	44	,	,	PUNCT
ijtc-562	32	45	limo	limo	VERB
ijtc-562	32	46	and	and	CCONJ
ijtc-562	32	47	sawangan	sawangan	VERB
ijtc-562	32	48	.	.	PUNCT
ijtc-562	33	1	in	in	ADP
ijtc-562	33	2	this	this	DET
ijtc-562	33	3	study	study	NOUN
ijtc-562	33	4	,	,	PUNCT
ijtc-562	33	5	researchers	researcher	NOUN
ijtc-562	33	6	chose	choose	VERB
ijtc-562	33	7	the	the	DET
ijtc-562	33	8	sub	sub	NOUN
ijtc-562	33	9	-	-	NOUN
ijtc-562	33	10	district	district	NOUN
ijtc-562	33	11	under	under	ADP
ijtc-562	33	12	the	the	DET
ijtc-562	33	13	cimanggis	cimanggis	NOUN
ijtc-562	33	14	tax	tax	NOUN
ijtc-562	33	15	office	office	NOUN
ijtc-562	33	16	as	as	ADP
ijtc-562	33	17	the	the	DET
ijtc-562	33	18	research	research	NOUN
ijtc-562	33	19	location	location	NOUN
ijtc-562	33	20	.	.	PUNCT
ijtc-562	34	1	table	table	NOUN
ijtc-562	34	2	i.1	i.1	ADJ
ijtc-562	34	3	level	level	NOUN
ijtc-562	34	4	of	of	ADP
ijtc-562	34	5	taxpayer	taxpayer	NOUN
ijtc-562	34	6	compliance	compliance	NOUN
ijtc-562	34	7	cimanggis	cimanggis	NOUN
ijtc-562	34	8	tax	tax	NOUN
ijtc-562	34	9	office	office	NOUN
ijtc-562	34	10	year	year	NOUN
ijtc-562	34	11	2016	2016	NUM
ijtc-562	34	12	-	-	SYM
ijtc-562	34	13	2021	2021	NUM
ijtc-562	34	14	years	year	NOUN
ijtc-562	34	15	of	of	ADP
ijtc-562	34	16	registered	register	VERB
ijtc-562	34	17	taxpayers	taxpayer	NOUN
ijtc-562	34	18	spt	spt	PROPN
ijtc-562	34	19	taxpayers	taxpayer	NOUN
ijtc-562	34	20	reports	report	VERB
ijtc-562	34	21	spt	spt	PROPN
ijtc-562	34	22	compliance	compliance	NOUN
ijtc-562	34	23	spt	spt	PROPN
ijtc-562	34	24	entities	entity	NOUN
ijtc-562	34	25	private	private	ADJ
ijtc-562	34	26	total	total	ADJ
ijtc-562	34	27	2018	2018	NUM
ijtc-562	34	28	12.701	12.701	NUM
ijtc-562	34	29	331.325	331.325	NUM
ijtc-562	34	30	344.026	344.026	NUM
ijtc-562	34	31	157.427	157.427	NUM
ijtc-562	34	32	87.236	87.236	NUM
ijtc-562	34	33	55,41	55,41	NUM
ijtc-562	34	34	%	%	NOUN
ijtc-562	34	35	2019	2019	NUM
ijtc-562	34	36	13.825	13.825	NUM
ijtc-562	34	37	355.055	355.055	NUM
ijtc-562	34	38	368.880	368.880	NUM
ijtc-562	34	39	149.030	149.030	NUM
ijtc-562	34	40	92.644	92.644	NUM
ijtc-562	34	41	62.16	62.16	NUM
ijtc-562	34	42	%	%	NOUN
ijtc-562	34	43	2020	2020	NUM
ijtc-562	34	44	14.896	14.896	NUM
ijtc-562	34	45	395.579	395.579	NUM
ijtc-562	34	46	410.474	410.474	NUM
ijtc-562	34	47	123.315	123.315	NUM
ijtc-562	34	48	95.991	95.991	NUM
ijtc-562	34	49	77,84	77,84	NUM
ijtc-562	34	50	%	%	NOUN
ijtc-562	34	51	2021	2021	NUM
ijtc-562	34	52	16.652	16.652	NUM
ijtc-562	34	53	419.103	419.103	NUM
ijtc-562	34	54	435.755	435.755	NUM
ijtc-562	34	55	121.920	121.920	NUM
ijtc-562	34	56	94.855	94.855	NUM
ijtc-562	34	57	77,8	77,8	NUM
ijtc-562	34	58	%	%	NOUN
ijtc-562	34	59	source	source	NOUN
ijtc-562	34	60	:	:	PUNCT
ijtc-562	34	61	general	general	ADJ
ijtc-562	34	62	sub	sub	NOUN
ijtc-562	34	63	division	division	NOUN
ijtc-562	34	64	cimanggis	cimanggis	NOUN
ijtc-562	34	65	tax	tax	NOUN
ijtc-562	34	66	office	office	NOUN
ijtc-562	34	67	table	table	NOUN
ijtc-562	34	68	i.2	i.2	PROPN
ijtc-562	34	69	income	income	NOUN
ijtc-562	34	70	tax	tax	NOUN
ijtc-562	34	71	arrears	arrear	NOUN
ijtc-562	34	72	collection	collection	NOUN
ijtc-562	34	73	section	section	NOUN
ijtc-562	34	74	cimanggis	cimanggis	NOUN
ijtc-562	34	75	tax	tax	NOUN
ijtc-562	34	76	office	office	NOUN
ijtc-562	34	77	year	year	NOUN
ijtc-562	34	78	2019	2019	NUM
ijtc-562	34	79	-	-	SYM
ijtc-562	34	80	2021	2021	NUM
ijtc-562	34	81	year	year	NOUN
ijtc-562	34	82	outstanding	outstanding	ADJ
ijtc-562	34	83	taxdes	taxde	NOUN
ijtc-562	34	84	receivable	receivable	ADJ
ijtc-562	34	85	(	(	PUNCT
ijtc-562	34	86	rp	rp	NOUN
ijtc-562	34	87	.	.	PUNCT
ijtc-562	34	88	)	)	PUNCT
ijtc-562	34	89	accounts	account	VERB
ijtc-562	34	90	receivable	receivable	ADJ
ijtc-562	34	91	%	%	NOUN
ijtc-562	34	92	2019	2019	NUM
ijtc-562	34	93	47.408.322.809	47.408.322.809	NUM
ijtc-562	34	94	23.608.031.842	23.608.031.842	NUM
ijtc-562	34	95	50	50	NUM
ijtc-562	34	96	%	%	NOUN
ijtc-562	34	97	2020	2020	NUM
ijtc-562	34	98	54.840.839.865	54.840.839.865	NUM
ijtc-562	34	99	18.591.308.292	18.591.308.292	NUM
ijtc-562	34	100	34	34	NUM
ijtc-562	34	101	%	%	NOUN
ijtc-562	34	102	pentahelix	pentahelix	NOUN
ijtc-562	34	103	collaboration	collaboration	NOUN
ijtc-562	34	104	in	in	ADP
ijtc-562	34	105	improving	improve	VERB
ijtc-562	34	106	taxpayer	taxpayer	NOUN
ijtc-562	34	107	compliance	compliance	NOUN
ijtc-562	34	108	rahmi	rahmi	NOUN
ijtc-562	34	109	,	,	PUNCT
ijtc-562	34	110	selvi	selvi	PROPN
ijtc-562	34	111	,	,	PUNCT
ijtc-562	34	112	and	and	CCONJ
ijtc-562	34	113	purwaningtyas	purwaningtyas	PROPN
ijtc-562	35	1	353	353	NUM
ijtc-562	36	1	|	|	ADV
ijtc-562	36	2	ilomata	ilomata	PROPN
ijtc-562	36	3	international	international	ADJ
ijtc-562	36	4	journal	journal	NOUN
ijtc-562	36	5	of	of	ADP
ijtc-562	36	6	tax	tax	PROPN
ijtc-562	36	7	&	&	CCONJ
ijtc-562	36	8	accounting	account	VERB
ijtc-562	36	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-562	36	10	2021	2021	NUM
ijtc-562	36	11	116.689.228.923	116.689.228.923	NUM
ijtc-562	36	12	9.213.424.289	9.213.424.289	NUM
ijtc-562	36	13	8	8	NUM
ijtc-562	36	14	%	%	NOUN
ijtc-562	36	15	source	source	NOUN
ijtc-562	36	16	:	:	PUNCT
ijtc-562	36	17	general	general	ADJ
ijtc-562	36	18	sub	sub	NOUN
ijtc-562	36	19	division	division	NOUN
ijtc-562	36	20	cimanggis	cimanggis	NOUN
ijtc-562	36	21	tax	tax	NOUN
ijtc-562	36	22	office	office	NOUN
ijtc-562	36	23	based	base	VERB
ijtc-562	36	24	on	on	ADP
ijtc-562	36	25	the	the	DET
ijtc-562	36	26	above	above	ADJ
ijtc-562	36	27	data	datum	NOUN
ijtc-562	36	28	,	,	PUNCT
ijtc-562	36	29	it	it	PRON
ijtc-562	36	30	can	can	AUX
ijtc-562	36	31	be	be	AUX
ijtc-562	36	32	seen	see	VERB
ijtc-562	36	33	that	that	SCONJ
ijtc-562	36	34	the	the	DET
ijtc-562	36	35	percentage	percentage	NOUN
ijtc-562	36	36	of	of	ADP
ijtc-562	36	37	tax	tax	NOUN
ijtc-562	36	38	compliance	compliance	NOUN
ijtc-562	36	39	level	level	NOUN
ijtc-562	36	40	in	in	ADP
ijtc-562	36	41	the	the	DET
ijtc-562	36	42	cimanggis	cimanggis	NOUN
ijtc-562	36	43	tax	tax	NOUN
ijtc-562	36	44	office	office	NOUN
ijtc-562	36	45	area	area	NOUN
ijtc-562	36	46	has	have	AUX
ijtc-562	36	47	not	not	PART
ijtc-562	36	48	been	be	AUX
ijtc-562	36	49	fully	fully	ADV
ijtc-562	36	50	realized	realize	VERB
ijtc-562	36	51	.	.	PUNCT
ijtc-562	37	1	in	in	ADP
ijtc-562	37	2	addition	addition	NOUN
ijtc-562	37	3	,	,	PUNCT
ijtc-562	37	4	based	base	VERB
ijtc-562	37	5	on	on	ADP
ijtc-562	37	6	data	datum	NOUN
ijtc-562	37	7	on	on	ADP
ijtc-562	37	8	tax	tax	NOUN
ijtc-562	37	9	arrears	arrear	NOUN
ijtc-562	37	10	receipts	receipt	NOUN
ijtc-562	37	11	in	in	ADP
ijtc-562	37	12	2019	2019	NUM
ijtc-562	37	13	-	-	SYM
ijtc-562	37	14	2021	2021	NUM
ijtc-562	37	15	,	,	PUNCT
ijtc-562	37	16	receipts	receipt	NOUN
ijtc-562	37	17	from	from	ADP
ijtc-562	37	18	uncollected	uncollected	ADJ
ijtc-562	37	19	receivables	receivable	NOUN
ijtc-562	37	20	have	have	AUX
ijtc-562	37	21	not	not	PART
ijtc-562	37	22	yet	yet	ADV
ijtc-562	37	23	been	be	AUX
ijtc-562	37	24	fully	fully	ADV
ijtc-562	37	25	achieved	achieve	VERB
ijtc-562	37	26	,	,	PUNCT
ijtc-562	37	27	there	there	PRON
ijtc-562	37	28	has	have	AUX
ijtc-562	37	29	even	even	ADV
ijtc-562	37	30	been	be	AUX
ijtc-562	37	31	a	a	DET
ijtc-562	37	32	decrease	decrease	NOUN
ijtc-562	37	33	in	in	ADP
ijtc-562	37	34	the	the	DET
ijtc-562	37	35	percentage	percentage	NOUN
ijtc-562	37	36	of	of	ADP
ijtc-562	37	37	receivables	receivables	NOUN
ijtc-562	37	38	collectible	collectible	ADJ
ijtc-562	37	39	from	from	ADP
ijtc-562	37	40	50	50	NUM
ijtc-562	37	41	%	%	NOUN
ijtc-562	37	42	to	to	PART
ijtc-562	37	43	34	34	NUM
ijtc-562	37	44	%	%	NOUN
ijtc-562	37	45	in	in	ADP
ijtc-562	37	46	2020	2020	NUM
ijtc-562	37	47	and	and	CCONJ
ijtc-562	37	48	further	far	ADV
ijtc-562	37	49	decreased	decrease	VERB
ijtc-562	37	50	to	to	ADP
ijtc-562	37	51	8	8	NUM
ijtc-562	37	52	%	%	NOUN
ijtc-562	37	53	in	in	ADP
ijtc-562	37	54	2021	2021	NUM
ijtc-562	37	55	.	.	PUNCT
ijtc-562	38	1	in	in	ADP
ijtc-562	38	2	other	other	ADJ
ijtc-562	38	3	words	word	NOUN
ijtc-562	38	4	,	,	PUNCT
ijtc-562	38	5	there	there	PRON
ijtc-562	38	6	are	be	VERB
ijtc-562	38	7	still	still	ADV
ijtc-562	38	8	many	many	ADJ
ijtc-562	38	9	taxpayers	taxpayer	NOUN
ijtc-562	38	10	who	who	PRON
ijtc-562	38	11	have	have	AUX
ijtc-562	38	12	not	not	PART
ijtc-562	38	13	complied	comply	VERB
ijtc-562	38	14	with	with	ADP
ijtc-562	38	15	their	their	PRON
ijtc-562	38	16	tax	tax	NOUN
ijtc-562	38	17	obligations	obligation	NOUN
ijtc-562	38	18	.	.	PUNCT
ijtc-562	39	1	in	in	ADP
ijtc-562	39	2	order	order	NOUN
ijtc-562	39	3	to	to	PART
ijtc-562	39	4	overcome	overcome	VERB
ijtc-562	39	5	this	this	PRON
ijtc-562	39	6	,	,	PUNCT
ijtc-562	39	7	cimanggis	cimanggis	NOUN
ijtc-562	39	8	tax	tax	NOUN
ijtc-562	39	9	office	office	NOUN
ijtc-562	39	10	has	have	AUX
ijtc-562	39	11	collaborated	collaborate	VERB
ijtc-562	39	12	with	with	ADP
ijtc-562	39	13	several	several	ADJ
ijtc-562	39	14	parties	party	NOUN
ijtc-562	39	15	.	.	PUNCT
ijtc-562	40	1	some	some	PRON
ijtc-562	40	2	of	of	ADP
ijtc-562	40	3	them	they	PRON
ijtc-562	40	4	are	be	AUX
ijtc-562	40	5	with	with	ADP
ijtc-562	40	6	the	the	DET
ijtc-562	40	7	involvement	involvement	NOUN
ijtc-562	40	8	of	of	ADP
ijtc-562	40	9	academics	academic	NOUN
ijtc-562	40	10	,	,	PUNCT
ijtc-562	40	11	through	through	ADP
ijtc-562	40	12	programs	program	NOUN
ijtc-562	40	13	that	that	PRON
ijtc-562	40	14	have	have	AUX
ijtc-562	40	15	been	be	AUX
ijtc-562	40	16	initiated	initiate	VERB
ijtc-562	40	17	by	by	ADP
ijtc-562	40	18	the	the	DET
ijtc-562	40	19	directorate	directorate	ADJ
ijtc-562	40	20	general	general	NOUN
ijtc-562	40	21	of	of	ADP
ijtc-562	40	22	taxes	taxis	NOUN
ijtc-562	40	23	,	,	PUNCT
ijtc-562	40	24	namely	namely	ADV
ijtc-562	40	25	the	the	DET
ijtc-562	40	26	cross	cross	ADJ
ijtc-562	40	27	-	-	ADJ
ijtc-562	40	28	agency	agency	ADJ
ijtc-562	40	29	program	program	NOUN
ijtc-562	40	30	or	or	CCONJ
ijtc-562	40	31	what	what	PRON
ijtc-562	40	32	is	be	AUX
ijtc-562	40	33	called	call	VERB
ijtc-562	40	34	the	the	DET
ijtc-562	40	35	tax	tax	NOUN
ijtc-562	40	36	volunteer	volunteer	NOUN
ijtc-562	40	37	program	program	NOUN
ijtc-562	40	38	.	.	PUNCT
ijtc-562	41	1	collaboration	collaboration	NOUN
ijtc-562	41	2	with	with	ADP
ijtc-562	41	3	the	the	DET
ijtc-562	41	4	tax	tax	NOUN
ijtc-562	41	5	center	center	NOUN
ijtc-562	41	6	and	and	CCONJ
ijtc-562	41	7	the	the	DET
ijtc-562	41	8	depok	depok	PROPN
ijtc-562	41	9	city	city	PROPN
ijtc-562	41	10	government	government	NOUN
ijtc-562	41	11	in	in	ADP
ijtc-562	41	12	conducting	conduct	VERB
ijtc-562	41	13	education	education	NOUN
ijtc-562	41	14	in	in	ADP
ijtc-562	41	15	the	the	DET
ijtc-562	41	16	form	form	NOUN
ijtc-562	41	17	of	of	ADP
ijtc-562	41	18	socialization	socialization	NOUN
ijtc-562	41	19	to	to	ADP
ijtc-562	41	20	msme	msme	NOUN
ijtc-562	41	21	actors	actor	NOUN
ijtc-562	41	22	to	to	ADP
ijtc-562	41	23	the	the	DET
ijtc-562	41	24	establishment	establishment	NOUN
ijtc-562	41	25	of	of	ADP
ijtc-562	41	26	the	the	DET
ijtc-562	41	27	msme	msme	NOUN
ijtc-562	41	28	corner	corner	NOUN
ijtc-562	41	29	.	.	PUNCT
ijtc-562	42	1	even	even	ADV
ijtc-562	42	2	collaboration	collaboration	NOUN
ijtc-562	42	3	with	with	ADP
ijtc-562	42	4	the	the	DET
ijtc-562	42	5	kelurahan	kelurahan	NOUN
ijtc-562	42	6	is	be	AUX
ijtc-562	42	7	also	also	ADV
ijtc-562	42	8	carried	carry	VERB
ijtc-562	42	9	out	out	ADP
ijtc-562	42	10	to	to	PART
ijtc-562	42	11	encourage	encourage	VERB
ijtc-562	42	12	the	the	DET
ijtc-562	42	13	reporting	reporting	NOUN
ijtc-562	42	14	of	of	ADP
ijtc-562	42	15	the	the	DET
ijtc-562	42	16	annual	annual	ADJ
ijtc-562	42	17	spt	spt	NOUN
ijtc-562	42	18	and	and	CCONJ
ijtc-562	42	19	the	the	DET
ijtc-562	42	20	establishment	establishment	NOUN
ijtc-562	42	21	of	of	ADP
ijtc-562	42	22	the	the	DET
ijtc-562	42	23	tax	tax	NOUN
ijtc-562	42	24	corner	corner	NOUN
ijtc-562	42	25	.	.	PUNCT
ijtc-562	43	1	although	although	SCONJ
ijtc-562	43	2	synergies	synergy	NOUN
ijtc-562	43	3	through	through	ADP
ijtc-562	43	4	collaboration	collaboration	NOUN
ijtc-562	43	5	with	with	ADP
ijtc-562	43	6	various	various	ADJ
ijtc-562	43	7	parties	party	NOUN
ijtc-562	43	8	have	have	AUX
ijtc-562	43	9	been	be	AUX
ijtc-562	43	10	carried	carry	VERB
ijtc-562	43	11	out	out	ADP
ijtc-562	43	12	,	,	PUNCT
ijtc-562	43	13	it	it	PRON
ijtc-562	43	14	turns	turn	VERB
ijtc-562	43	15	out	out	ADP
ijtc-562	43	16	that	that	SCONJ
ijtc-562	43	17	this	this	PRON
ijtc-562	43	18	has	have	AUX
ijtc-562	43	19	not	not	PART
ijtc-562	43	20	been	be	AUX
ijtc-562	43	21	able	able	ADJ
ijtc-562	43	22	to	to	PART
ijtc-562	43	23	support	support	VERB
ijtc-562	43	24	the	the	DET
ijtc-562	43	25	compliance	compliance	NOUN
ijtc-562	43	26	of	of	ADP
ijtc-562	43	27	taxpayers	taxpayer	NOUN
ijtc-562	43	28	in	in	ADP
ijtc-562	43	29	depok	depok	PROPN
ijtc-562	43	30	city	city	PROPN
ijtc-562	43	31	.	.	PUNCT
ijtc-562	44	1	therefore	therefore	ADV
ijtc-562	44	2	,	,	PUNCT
ijtc-562	44	3	the	the	DET
ijtc-562	44	4	researcher	researcher	NOUN
ijtc-562	44	5	wants	want	VERB
ijtc-562	44	6	to	to	PART
ijtc-562	44	7	analyze	analyze	VERB
ijtc-562	44	8	the	the	DET
ijtc-562	44	9	pentahelix	pentahelix	ADJ
ijtc-562	44	10	collaboration	collaboration	NOUN
ijtc-562	44	11	in	in	ADP
ijtc-562	44	12	improving	improve	VERB
ijtc-562	44	13	taxpayer	taxpayer	NOUN
ijtc-562	44	14	compliance	compliance	NOUN
ijtc-562	44	15	at	at	ADP
ijtc-562	44	16	cimanggis	cimanggis	NOUN
ijtc-562	44	17	tax	tax	NOUN
ijtc-562	44	18	office	office	NOUN
ijtc-562	44	19	.	.	PUNCT
ijtc-562	45	1	this	this	DET
ijtc-562	45	2	study	study	NOUN
ijtc-562	45	3	refers	refer	VERB
ijtc-562	45	4	to	to	ADP
ijtc-562	45	5	research	research	NOUN
ijtc-562	45	6	conducted	conduct	VERB
ijtc-562	45	7	by	by	ADP
ijtc-562	45	8	(	(	PUNCT
ijtc-562	45	9	sari	sari	PROPN
ijtc-562	45	10	&	&	CCONJ
ijtc-562	45	11	rosdianae	rosdianae	PROPN
ijtc-562	45	12	,	,	PUNCT
ijtc-562	45	13	2021	2021	NUM
ijtc-562	45	14	)	)	PUNCT
ijtc-562	45	15	with	with	ADP
ijtc-562	45	16	the	the	DET
ijtc-562	45	17	title	title	NOUN
ijtc-562	45	18	evaluation	evaluation	NOUN
ijtc-562	45	19	of	of	ADP
ijtc-562	45	20	the	the	DET
ijtc-562	45	21	implementation	implementation	NOUN
ijtc-562	45	22	of	of	ADP
ijtc-562	45	23	collaborative	collaborative	ADJ
ijtc-562	45	24	governance	governance	NOUN
ijtc-562	45	25	in	in	ADP
ijtc-562	45	26	the	the	DET
ijtc-562	45	27	optimization	optimization	NOUN
ijtc-562	45	28	of	of	ADP
ijtc-562	45	29	dki	dki	PROPN
ijtc-562	45	30	jakarta	jakarta	PROPN
ijtc-562	45	31	regional	regional	PROPN
ijtc-562	45	32	tax	tax	NOUN
ijtc-562	45	33	revenues	revenue	NOUN
ijtc-562	45	34	.	.	PUNCT
ijtc-562	46	1	the	the	DET
ijtc-562	46	2	research	research	NOUN
ijtc-562	46	3	relates	relate	VERB
ijtc-562	46	4	collaborative	collaborative	ADJ
ijtc-562	46	5	governance	governance	NOUN
ijtc-562	46	6	to	to	ADP
ijtc-562	46	7	optimizing	optimize	VERB
ijtc-562	46	8	tax	tax	NOUN
ijtc-562	46	9	revenue	revenue	NOUN
ijtc-562	46	10	and	and	CCONJ
ijtc-562	46	11	shows	show	VERB
ijtc-562	46	12	that	that	SCONJ
ijtc-562	46	13	as	as	ADP
ijtc-562	46	14	a	a	DET
ijtc-562	46	15	leading	lead	VERB
ijtc-562	46	16	institution	institution	NOUN
ijtc-562	46	17	in	in	ADP
ijtc-562	46	18	collaborative	collaborative	ADJ
ijtc-562	46	19	governance	governance	NOUN
ijtc-562	46	20	,	,	PUNCT
ijtc-562	46	21	bprd	bprd	NOUN
ijtc-562	46	22	dki	dki	PROPN
ijtc-562	46	23	jakarta	jakarta	PROPN
ijtc-562	46	24	is	be	AUX
ijtc-562	46	25	considered	consider	VERB
ijtc-562	46	26	less	less	ADV
ijtc-562	46	27	proactive	proactive	ADJ
ijtc-562	46	28	and	and	CCONJ
ijtc-562	46	29	less	less	ADV
ijtc-562	46	30	confident	confident	ADJ
ijtc-562	46	31	in	in	ADP
ijtc-562	46	32	implementing	implement	VERB
ijtc-562	46	33	policies	policy	NOUN
ijtc-562	46	34	and	and	CCONJ
ijtc-562	46	35	there	there	PRON
ijtc-562	46	36	are	be	VERB
ijtc-562	46	37	obstacles	obstacle	NOUN
ijtc-562	46	38	in	in	ADP
ijtc-562	46	39	the	the	DET
ijtc-562	46	40	form	form	NOUN
ijtc-562	46	41	of	of	ADP
ijtc-562	46	42	lack	lack	NOUN
ijtc-562	46	43	of	of	ADP
ijtc-562	46	44	trust	trust	NOUN
ijtc-562	46	45	in	in	ADP
ijtc-562	46	46	the	the	DET
ijtc-562	46	47	cooperation	cooperation	NOUN
ijtc-562	46	48	that	that	PRON
ijtc-562	46	49	is	be	AUX
ijtc-562	46	50	built	build	VERB
ijtc-562	46	51	.	.	PUNCT
ijtc-562	47	1	however	however	ADV
ijtc-562	47	2	,	,	PUNCT
ijtc-562	47	3	this	this	DET
ijtc-562	47	4	research	research	NOUN
ijtc-562	47	5	is	be	AUX
ijtc-562	47	6	different	different	ADJ
ijtc-562	47	7	from	from	ADP
ijtc-562	47	8	previous	previous	ADJ
ijtc-562	47	9	research	research	NOUN
ijtc-562	47	10	which	which	PRON
ijtc-562	47	11	focuses	focus	VERB
ijtc-562	47	12	on	on	ADP
ijtc-562	47	13	tax	tax	NOUN
ijtc-562	47	14	revenue	revenue	NOUN
ijtc-562	47	15	,	,	PUNCT
ijtc-562	47	16	while	while	SCONJ
ijtc-562	47	17	the	the	DET
ijtc-562	47	18	researcher	researcher	NOUN
ijtc-562	47	19	focuses	focus	VERB
ijtc-562	47	20	on	on	ADP
ijtc-562	47	21	tax	tax	NOUN
ijtc-562	47	22	compliance	compliance	NOUN
ijtc-562	47	23	.	.	PUNCT
ijtc-562	48	1	method	method	NOUN
ijtc-562	48	2	this	this	DET
ijtc-562	48	3	research	research	NOUN
ijtc-562	48	4	is	be	AUX
ijtc-562	48	5	a	a	DET
ijtc-562	48	6	descriptive	descriptive	ADJ
ijtc-562	48	7	qualitative	qualitative	ADJ
ijtc-562	48	8	research	research	NOUN
ijtc-562	48	9	(	(	PUNCT
ijtc-562	48	10	creswell	creswell	PROPN
ijtc-562	48	11	,	,	PUNCT
ijtc-562	48	12	2017	2017	NUM
ijtc-562	48	13	;	;	PUNCT
ijtc-562	48	14	creswell	creswell	PROPN
ijtc-562	48	15	&	&	CCONJ
ijtc-562	48	16	creswell	creswell	PROPN
ijtc-562	48	17	,	,	PUNCT
ijtc-562	48	18	2018	2018	NUM
ijtc-562	48	19	)	)	PUNCT
ijtc-562	48	20	,	,	PUNCT
ijtc-562	48	21	where	where	SCONJ
ijtc-562	48	22	this	this	DET
ijtc-562	48	23	research	research	NOUN
ijtc-562	48	24	is	be	AUX
ijtc-562	48	25	based	base	VERB
ijtc-562	48	26	on	on	ADP
ijtc-562	48	27	the	the	DET
ijtc-562	48	28	philosophy	philosophy	NOUN
ijtc-562	48	29	of	of	ADP
ijtc-562	48	30	postpositivism	postpositivism	NOUN
ijtc-562	48	31	which	which	PRON
ijtc-562	48	32	is	be	AUX
ijtc-562	48	33	commonly	commonly	ADV
ijtc-562	48	34	used	use	VERB
ijtc-562	48	35	to	to	PART
ijtc-562	48	36	examine	examine	VERB
ijtc-562	48	37	the	the	DET
ijtc-562	48	38	condition	condition	NOUN
ijtc-562	48	39	of	of	ADP
ijtc-562	48	40	natural	natural	ADJ
ijtc-562	48	41	objects	object	NOUN
ijtc-562	48	42	(	(	PUNCT
ijtc-562	48	43	sugiyono	sugiyono	NOUN
ijtc-562	48	44	,	,	PUNCT
ijtc-562	48	45	2019	2019	NUM
ijtc-562	48	46	,	,	PUNCT
ijtc-562	48	47	2022	2022	NUM
ijtc-562	48	48	)	)	PUNCT
ijtc-562	48	49	.	.	PUNCT
ijtc-562	49	1	research	research	NOUN
ijtc-562	49	2	discusses	discuss	VERB
ijtc-562	49	3	regarding	regard	VERB
ijtc-562	49	4	the	the	DET
ijtc-562	49	5	pentahelix	pentahelix	ADJ
ijtc-562	49	6	collaboration	collaboration	NOUN
ijtc-562	49	7	in	in	ADP
ijtc-562	49	8	improving	improve	VERB
ijtc-562	49	9	taxpayer	taxpayer	NOUN
ijtc-562	49	10	compliance	compliance	NOUN
ijtc-562	49	11	at	at	ADP
ijtc-562	49	12	cimanggis	cimanggis	NOUN
ijtc-562	49	13	tax	tax	NOUN
ijtc-562	49	14	office	office	NOUN
ijtc-562	49	15	.	.	PUNCT
ijtc-562	50	1	the	the	DET
ijtc-562	50	2	researchers	researcher	NOUN
ijtc-562	50	3	used	use	VERB
ijtc-562	50	4	data	datum	NOUN
ijtc-562	50	5	collection	collection	NOUN
ijtc-562	50	6	techniques	technique	NOUN
ijtc-562	50	7	in	in	ADP
ijtc-562	50	8	the	the	DET
ijtc-562	50	9	form	form	NOUN
ijtc-562	50	10	of	of	ADP
ijtc-562	50	11	observation	observation	NOUN
ijtc-562	50	12	,	,	PUNCT
ijtc-562	50	13	interviews	interview	NOUN
ijtc-562	50	14	and	and	CCONJ
ijtc-562	50	15	literature	literature	NOUN
ijtc-562	50	16	study	study	NOUN
ijtc-562	50	17	.	.	PUNCT
ijtc-562	51	1	informants	informant	NOUN
ijtc-562	51	2	in	in	ADP
ijtc-562	51	3	this	this	DET
ijtc-562	51	4	study	study	NOUN
ijtc-562	51	5	consisted	consist	VERB
ijtc-562	51	6	of	of	ADP
ijtc-562	51	7	the	the	DET
ijtc-562	51	8	head	head	NOUN
ijtc-562	51	9	of	of	ADP
ijtc-562	51	10	supervision	supervision	NOUN
ijtc-562	51	11	section	section	NOUN
ijtc-562	51	12	vi	vi	PROPN
ijtc-562	51	13	of	of	ADP
ijtc-562	51	14	cimanggis	cimanggis	NOUN
ijtc-562	51	15	tax	tax	NOUN
ijtc-562	51	16	office	office	NOUN
ijtc-562	51	17	,	,	PUNCT
ijtc-562	51	18	decima	decima	PROPN
ijtc-562	51	19	msme	msme	PROPN
ijtc-562	51	20	community	community	NOUN
ijtc-562	51	21	management	management	NOUN
ijtc-562	51	22	,	,	PUNCT
ijtc-562	51	23	director	director	NOUN
ijtc-562	51	24	of	of	ADP
ijtc-562	51	25	broadcasting	broadcast	VERB
ijtc-562	51	26	radar	radar	NOUN
ijtc-562	51	27	depok	depok	PROPN
ijtc-562	51	28	and	and	CCONJ
ijtc-562	51	29	several	several	ADJ
ijtc-562	51	30	private	private	ADJ
ijtc-562	51	31	companies	company	NOUN
ijtc-562	51	32	registered	register	VERB
ijtc-562	51	33	as	as	ADP
ijtc-562	51	34	taxpayers	taxpayer	NOUN
ijtc-562	51	35	of	of	ADP
ijtc-562	51	36	cimanggis	cimanggis	NOUN
ijtc-562	51	37	tax	tax	NOUN
ijtc-562	51	38	office	office	NOUN
ijtc-562	51	39	.	.	PUNCT
ijtc-562	52	1	the	the	DET
ijtc-562	52	2	research	research	NOUN
ijtc-562	52	3	period	period	NOUN
ijtc-562	52	4	starts	start	VERB
ijtc-562	52	5	from	from	ADP
ijtc-562	52	6	february	february	PROPN
ijtc-562	52	7	to	to	ADP
ijtc-562	52	8	june	june	PROPN
ijtc-562	52	9	2022	2022	NUM
ijtc-562	52	10	.	.	PUNCT
ijtc-562	53	1	in	in	ADP
ijtc-562	53	2	analyzing	analyze	VERB
ijtc-562	53	3	the	the	DET
ijtc-562	53	4	results	result	NOUN
ijtc-562	53	5	of	of	ADP
ijtc-562	53	6	the	the	DET
ijtc-562	53	7	study	study	NOUN
ijtc-562	53	8	,	,	PUNCT
ijtc-562	53	9	the	the	DET
ijtc-562	53	10	researchers	researcher	NOUN
ijtc-562	53	11	carried	carry	VERB
ijtc-562	53	12	out	out	ADP
ijtc-562	53	13	data	datum	NOUN
ijtc-562	53	14	reduction	reduction	NOUN
ijtc-562	53	15	,	,	PUNCT
ijtc-562	53	16	data	datum	NOUN
ijtc-562	53	17	presentation	presentation	NOUN
ijtc-562	53	18	,	,	PUNCT
ijtc-562	53	19	and	and	CCONJ
ijtc-562	53	20	drawing	draw	VERB
ijtc-562	53	21	conclusions	conclusion	NOUN
ijtc-562	53	22	(	(	PUNCT
ijtc-562	53	23	miles	mile	NOUN
ijtc-562	53	24	&	&	CCONJ
ijtc-562	53	25	huberman	huberman	NOUN
ijtc-562	53	26	,	,	PUNCT
ijtc-562	53	27	1994	1994	NUM
ijtc-562	53	28	)	)	PUNCT
ijtc-562	53	29	.	.	PUNCT
ijtc-562	54	1	result	result	NOUN
ijtc-562	54	2	and	and	CCONJ
ijtc-562	54	3	discussion	discussion	NOUN
ijtc-562	54	4	role	role	NOUN
ijtc-562	54	5	of	of	ADP
ijtc-562	54	6	the	the	DET
ijtc-562	54	7	government	government	NOUN
ijtc-562	54	8	in	in	ADP
ijtc-562	54	9	carrying	carry	VERB
ijtc-562	54	10	out	out	ADP
ijtc-562	54	11	its	its	PRON
ijtc-562	54	12	role	role	NOUN
ijtc-562	54	13	properly	properly	ADV
ijtc-562	54	14	,	,	PUNCT
ijtc-562	54	15	there	there	PRON
ijtc-562	54	16	are	be	VERB
ijtc-562	54	17	several	several	ADJ
ijtc-562	54	18	indicators	indicator	NOUN
ijtc-562	54	19	that	that	PRON
ijtc-562	54	20	need	need	VERB
ijtc-562	54	21	to	to	PART
ijtc-562	54	22	be	be	AUX
ijtc-562	54	23	considered	consider	VERB
ijtc-562	54	24	,	,	PUNCT
ijtc-562	54	25	namely	namely	ADV
ijtc-562	54	26	the	the	DET
ijtc-562	54	27	availability	availability	NOUN
ijtc-562	54	28	of	of	ADP
ijtc-562	54	29	regulations	regulation	NOUN
ijtc-562	54	30	or	or	CCONJ
ijtc-562	54	31	policies	policy	NOUN
ijtc-562	54	32	governing	govern	VERB
ijtc-562	54	33	tax	tax	NOUN
ijtc-562	54	34	compliance	compliance	NOUN
ijtc-562	54	35	and	and	CCONJ
ijtc-562	54	36	the	the	DET
ijtc-562	54	37	availability	availability	NOUN
ijtc-562	54	38	of	of	ADP
ijtc-562	54	39	financial	financial	ADJ
ijtc-562	54	40	support	support	NOUN
ijtc-562	54	41	through	through	ADP
ijtc-562	54	42	the	the	DET
ijtc-562	54	43	proposed	propose	VERB
ijtc-562	54	44	apbn	apbn	ADJ
ijtc-562	54	45	/	/	SYM
ijtc-562	54	46	apbd	apbd	NOUN
ijtc-562	54	47	to	to	PART
ijtc-562	54	48	improve	improve	VERB
ijtc-562	54	49	taxpayer	taxpayer	NOUN
ijtc-562	54	50	compliance	compliance	NOUN
ijtc-562	54	51	.	.	PUNCT
ijtc-562	55	1	in	in	ADP
ijtc-562	55	2	addition	addition	NOUN
ijtc-562	55	3	,	,	PUNCT
ijtc-562	55	4	the	the	DET
ijtc-562	55	5	pentahelix	pentahelix	ADJ
ijtc-562	55	6	collaboration	collaboration	NOUN
ijtc-562	55	7	in	in	ADP
ijtc-562	55	8	improving	improve	VERB
ijtc-562	55	9	taxpayer	taxpayer	NOUN
ijtc-562	55	10	compliance	compliance	NOUN
ijtc-562	55	11	rahmi	rahmi	NOUN
ijtc-562	55	12	,	,	PUNCT
ijtc-562	55	13	selvi	selvi	PROPN
ijtc-562	55	14	,	,	PUNCT
ijtc-562	55	15	and	and	CCONJ
ijtc-562	55	16	purwaningtyas	purwaningtyas	PROPN
ijtc-562	55	17	354	354	NUM
ijtc-562	55	18	|	|	ADV
ijtc-562	55	19	ilomata	ilomata	PROPN
ijtc-562	55	20	international	international	ADJ
ijtc-562	55	21	journal	journal	NOUN
ijtc-562	55	22	of	of	ADP
ijtc-562	55	23	tax	tax	PROPN
ijtc-562	55	24	&	&	CCONJ
ijtc-562	55	25	accounting	account	VERB
ijtc-562	55	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-562	55	27	government	government	NOUN
ijtc-562	55	28	's	's	PART
ijtc-562	55	29	role	role	NOUN
ijtc-562	55	30	is	be	AUX
ijtc-562	55	31	also	also	ADV
ijtc-562	55	32	important	important	ADJ
ijtc-562	55	33	in	in	ADP
ijtc-562	55	34	law	law	NOUN
ijtc-562	55	35	enforcement	enforcement	NOUN
ijtc-562	55	36	on	on	ADP
ijtc-562	55	37	positive	positive	ADJ
ijtc-562	55	38	legal	legal	ADJ
ijtc-562	55	39	norms	norm	NOUN
ijtc-562	55	40	that	that	PRON
ijtc-562	55	41	have	have	AUX
ijtc-562	55	42	been	be	AUX
ijtc-562	55	43	issued	issue	VERB
ijtc-562	55	44	and	and	CCONJ
ijtc-562	55	45	the	the	DET
ijtc-562	55	46	availability	availability	NOUN
ijtc-562	55	47	of	of	ADP
ijtc-562	55	48	cooperation	cooperation	NOUN
ijtc-562	55	49	in	in	ADP
ijtc-562	55	50	order	order	NOUN
ijtc-562	55	51	to	to	PART
ijtc-562	55	52	improve	improve	VERB
ijtc-562	55	53	tax	tax	NOUN
ijtc-562	55	54	compliance	compliance	NOUN
ijtc-562	55	55	.	.	PUNCT
ijtc-562	56	1	based	base	VERB
ijtc-562	56	2	on	on	ADP
ijtc-562	56	3	the	the	DET
ijtc-562	56	4	results	result	NOUN
ijtc-562	56	5	of	of	ADP
ijtc-562	56	6	interviews	interview	NOUN
ijtc-562	56	7	conducted	conduct	VERB
ijtc-562	56	8	by	by	ADP
ijtc-562	56	9	the	the	DET
ijtc-562	56	10	author	author	NOUN
ijtc-562	56	11	,	,	PUNCT
ijtc-562	56	12	the	the	DET
ijtc-562	56	13	role	role	NOUN
ijtc-562	56	14	of	of	ADP
ijtc-562	56	15	the	the	DET
ijtc-562	56	16	government	government	NOUN
ijtc-562	56	17	in	in	ADP
ijtc-562	56	18	this	this	DET
ijtc-562	56	19	case	case	NOUN
ijtc-562	56	20	is	be	AUX
ijtc-562	56	21	cimanggis	cimanggis	VERB
ijtc-562	56	22	tax	tax	NOUN
ijtc-562	56	23	office	office	NOUN
ijtc-562	56	24	as	as	ADP
ijtc-562	56	25	a	a	DET
ijtc-562	56	26	regulator	regulator	NOUN
ijtc-562	56	27	which	which	PRON
ijtc-562	56	28	has	have	AUX
ijtc-562	56	29	been	be	AUX
ijtc-562	56	30	regulated	regulate	VERB
ijtc-562	56	31	in	in	ADP
ijtc-562	56	32	the	the	DET
ijtc-562	56	33	law	law	NOUN
ijtc-562	56	34	on	on	ADP
ijtc-562	56	35	general	general	ADJ
ijtc-562	56	36	provisions	provision	NOUN
ijtc-562	56	37	and	and	CCONJ
ijtc-562	56	38	tax	tax	NOUN
ijtc-562	56	39	procedures	procedure	NOUN
ijtc-562	56	40	article	article	NOUN
ijtc-562	56	41	17	17	NUM
ijtc-562	56	42	c	c	NOUN
ijtc-562	56	43	paragraph	paragraph	NOUN
ijtc-562	56	44	2	2	NUM
ijtc-562	56	45	and	and	CCONJ
ijtc-562	56	46	regulation	regulation	NOUN
ijtc-562	56	47	of	of	ADP
ijtc-562	56	48	the	the	DET
ijtc-562	56	49	minister	minister	NOUN
ijtc-562	56	50	of	of	ADP
ijtc-562	56	51	finance	finance	PROPN
ijtc-562	56	52	no	no	NOUN
ijtc-562	56	53	.	.	PROPN
ijtc-562	57	1	192	192	NUM
ijtc-562	57	2	/	/	SYM
ijtc-562	57	3	pmk.03/2007	pmk.03/2007	ADJ
ijtc-562	57	4	where	where	SCONJ
ijtc-562	57	5	compliance	compliance	NOUN
ijtc-562	57	6	this	this	PRON
ijtc-562	57	7	is	be	AUX
ijtc-562	57	8	assessed	assess	VERB
ijtc-562	57	9	from	from	ADP
ijtc-562	57	10	the	the	DET
ijtc-562	57	11	timeliness	timeliness	NOUN
ijtc-562	57	12	in	in	ADP
ijtc-562	57	13	submitting	submit	VERB
ijtc-562	57	14	the	the	DET
ijtc-562	57	15	annual	annual	ADJ
ijtc-562	57	16	spt	spt	NOUN
ijtc-562	57	17	and	and	CCONJ
ijtc-562	57	18	the	the	DET
ijtc-562	57	19	amount	amount	NOUN
ijtc-562	57	20	of	of	ADP
ijtc-562	57	21	tax	tax	NOUN
ijtc-562	57	22	arrears	arrear	NOUN
ijtc-562	57	23	.	.	PUNCT
ijtc-562	58	1	the	the	DET
ijtc-562	58	2	role	role	NOUN
ijtc-562	58	3	of	of	ADP
ijtc-562	58	4	the	the	DET
ijtc-562	58	5	government	government	NOUN
ijtc-562	58	6	with	with	ADP
ijtc-562	58	7	collaboration	collaboration	NOUN
ijtc-562	58	8	in	in	ADP
ijtc-562	58	9	conducting	conduct	VERB
ijtc-562	58	10	education	education	NOUN
ijtc-562	58	11	,	,	PUNCT
ijtc-562	58	12	socialization	socialization	NOUN
ijtc-562	58	13	and	and	CCONJ
ijtc-562	58	14	other	other	ADJ
ijtc-562	58	15	collaborative	collaborative	ADJ
ijtc-562	58	16	programs	program	NOUN
ijtc-562	58	17	with	with	ADP
ijtc-562	58	18	both	both	CCONJ
ijtc-562	58	19	the	the	DET
ijtc-562	58	20	private	private	ADJ
ijtc-562	58	21	sector	sector	NOUN
ijtc-562	58	22	,	,	PUNCT
ijtc-562	58	23	academics	academic	NOUN
ijtc-562	58	24	,	,	PUNCT
ijtc-562	58	25	media	medium	NOUN
ijtc-562	58	26	and	and	CCONJ
ijtc-562	58	27	the	the	DET
ijtc-562	58	28	community	community	NOUN
ijtc-562	58	29	affects	affect	VERB
ijtc-562	58	30	the	the	DET
ijtc-562	58	31	level	level	NOUN
ijtc-562	58	32	of	of	ADP
ijtc-562	58	33	tax	tax	NOUN
ijtc-562	58	34	compliance	compliance	NOUN
ijtc-562	58	35	at	at	ADP
ijtc-562	58	36	cimanggis	cimanggis	NOUN
ijtc-562	58	37	tax	tax	NOUN
ijtc-562	58	38	office	office	NOUN
ijtc-562	58	39	.	.	PUNCT
ijtc-562	59	1	role	role	NOUN
ijtc-562	59	2	of	of	ADP
ijtc-562	59	3	the	the	DET
ijtc-562	59	4	private	private	ADJ
ijtc-562	59	5	the	the	DET
ijtc-562	59	6	role	role	NOUN
ijtc-562	59	7	of	of	ADP
ijtc-562	59	8	the	the	DET
ijtc-562	59	9	private	private	ADJ
ijtc-562	59	10	sector	sector	NOUN
ijtc-562	59	11	here	here	ADV
ijtc-562	59	12	is	be	AUX
ijtc-562	59	13	as	as	ADP
ijtc-562	59	14	a	a	DET
ijtc-562	59	15	provider	provider	NOUN
ijtc-562	59	16	of	of	ADP
ijtc-562	59	17	employment	employment	NOUN
ijtc-562	59	18	.	.	PUNCT
ijtc-562	60	1	as	as	ADP
ijtc-562	60	2	a	a	DET
ijtc-562	60	3	provider	provider	NOUN
ijtc-562	60	4	of	of	ADP
ijtc-562	60	5	employment	employment	NOUN
ijtc-562	60	6	opportunities	opportunity	NOUN
ijtc-562	60	7	,	,	PUNCT
ijtc-562	60	8	the	the	DET
ijtc-562	60	9	private	private	ADJ
ijtc-562	60	10	sector	sector	NOUN
ijtc-562	60	11	carries	carry	VERB
ijtc-562	60	12	out	out	ADP
ijtc-562	60	13	its	its	PRON
ijtc-562	60	14	obligations	obligation	NOUN
ijtc-562	60	15	in	in	ADP
ijtc-562	60	16	terms	term	NOUN
ijtc-562	60	17	of	of	ADP
ijtc-562	60	18	withholding	withhold	VERB
ijtc-562	60	19	employee	employee	NOUN
ijtc-562	60	20	income	income	NOUN
ijtc-562	60	21	tax	tax	NOUN
ijtc-562	60	22	,	,	PUNCT
ijtc-562	60	23	aka	aka	ADV
ijtc-562	60	24	pph	pph	PROPN
ijtc-562	60	25	article	article	NOUN
ijtc-562	60	26	21	21	NUM
ijtc-562	60	27	.	.	PUNCT
ijtc-562	61	1	indirectly	indirectly	ADV
ijtc-562	61	2	,	,	PUNCT
ijtc-562	61	3	the	the	DET
ijtc-562	61	4	private	private	ADJ
ijtc-562	61	5	sector	sector	NOUN
ijtc-562	61	6	forces	force	VERB
ijtc-562	61	7	its	its	PRON
ijtc-562	61	8	employees	employee	NOUN
ijtc-562	61	9	to	to	PART
ijtc-562	61	10	fulfill	fulfill	VERB
ijtc-562	61	11	their	their	PRON
ijtc-562	61	12	tax	tax	NOUN
ijtc-562	61	13	obligations	obligation	NOUN
ijtc-562	61	14	by	by	ADP
ijtc-562	61	15	withholding	withhold	VERB
ijtc-562	61	16	income	income	NOUN
ijtc-562	61	17	tax	tax	NOUN
ijtc-562	61	18	directly	directly	ADV
ijtc-562	61	19	on	on	ADP
ijtc-562	61	20	the	the	DET
ijtc-562	61	21	income	income	NOUN
ijtc-562	61	22	earned	earn	VERB
ijtc-562	61	23	.	.	PUNCT
ijtc-562	62	1	in	in	ADP
ijtc-562	62	2	addition	addition	NOUN
ijtc-562	62	3	,	,	PUNCT
ijtc-562	62	4	the	the	DET
ijtc-562	62	5	private	private	ADJ
ijtc-562	62	6	sector	sector	NOUN
ijtc-562	62	7	also	also	ADV
ijtc-562	62	8	provides	provide	VERB
ijtc-562	62	9	education	education	NOUN
ijtc-562	62	10	to	to	ADP
ijtc-562	62	11	its	its	PRON
ijtc-562	62	12	employees	employee	NOUN
ijtc-562	62	13	by	by	ADP
ijtc-562	62	14	sending	send	VERB
ijtc-562	62	15	their	their	PRON
ijtc-562	62	16	employees	employee	NOUN
ijtc-562	62	17	to	to	PART
ijtc-562	62	18	participate	participate	VERB
ijtc-562	62	19	in	in	ADP
ijtc-562	62	20	the	the	DET
ijtc-562	62	21	socialization	socialization	NOUN
ijtc-562	62	22	organized	organize	VERB
ijtc-562	62	23	by	by	ADP
ijtc-562	62	24	cimanggis	cimanggis	NOUN
ijtc-562	62	25	tax	tax	NOUN
ijtc-562	62	26	office	office	NOUN
ijtc-562	62	27	.	.	PUNCT
ijtc-562	63	1	community	community	NOUN
ijtc-562	63	2	role	role	NOUN
ijtc-562	63	3	in	in	ADP
ijtc-562	63	4	carrying	carry	VERB
ijtc-562	63	5	out	out	ADP
ijtc-562	63	6	its	its	PRON
ijtc-562	63	7	role	role	NOUN
ijtc-562	63	8	properly	properly	ADV
ijtc-562	63	9	,	,	PUNCT
ijtc-562	63	10	there	there	PRON
ijtc-562	63	11	are	be	VERB
ijtc-562	63	12	several	several	ADJ
ijtc-562	63	13	indicators	indicator	NOUN
ijtc-562	63	14	that	that	PRON
ijtc-562	63	15	need	need	VERB
ijtc-562	63	16	to	to	PART
ijtc-562	63	17	be	be	AUX
ijtc-562	63	18	considered	consider	VERB
ijtc-562	63	19	,	,	PUNCT
ijtc-562	63	20	namely	namely	ADV
ijtc-562	63	21	the	the	DET
ijtc-562	63	22	availability	availability	NOUN
ijtc-562	63	23	of	of	ADP
ijtc-562	63	24	active	active	ADJ
ijtc-562	63	25	community	community	NOUN
ijtc-562	63	26	participation	participation	NOUN
ijtc-562	63	27	in	in	ADP
ijtc-562	63	28	the	the	DET
ijtc-562	63	29	agenda	agenda	NOUN
ijtc-562	63	30	of	of	ADP
ijtc-562	63	31	increasing	increase	VERB
ijtc-562	63	32	tax	tax	NOUN
ijtc-562	63	33	compliance	compliance	NOUN
ijtc-562	63	34	.	.	PUNCT
ijtc-562	64	1	in	in	ADP
ijtc-562	64	2	addition	addition	NOUN
ijtc-562	64	3	,	,	PUNCT
ijtc-562	64	4	the	the	DET
ijtc-562	64	5	creation	creation	NOUN
ijtc-562	64	6	of	of	ADP
ijtc-562	64	7	good	good	ADJ
ijtc-562	64	8	collaboration	collaboration	NOUN
ijtc-562	64	9	between	between	ADP
ijtc-562	64	10	the	the	DET
ijtc-562	64	11	community	community	NOUN
ijtc-562	64	12	and	and	CCONJ
ijtc-562	64	13	other	other	ADJ
ijtc-562	64	14	institutions	institution	NOUN
ijtc-562	64	15	,	,	PUNCT
ijtc-562	64	16	both	both	CCONJ
ijtc-562	64	17	the	the	DET
ijtc-562	64	18	government	government	NOUN
ijtc-562	64	19	and	and	CCONJ
ijtc-562	64	20	other	other	ADJ
ijtc-562	64	21	parties	party	NOUN
ijtc-562	64	22	in	in	ADP
ijtc-562	64	23	order	order	NOUN
ijtc-562	64	24	to	to	PART
ijtc-562	64	25	improve	improve	VERB
ijtc-562	64	26	taxpayer	taxpayer	NOUN
ijtc-562	64	27	compliance	compliance	NOUN
ijtc-562	64	28	.	.	PUNCT
ijtc-562	65	1	the	the	DET
ijtc-562	65	2	community	community	NOUN
ijtc-562	65	3	has	have	VERB
ijtc-562	65	4	a	a	DET
ijtc-562	65	5	role	role	NOUN
ijtc-562	65	6	as	as	ADP
ijtc-562	65	7	an	an	DET
ijtc-562	65	8	accelerator	accelerator	NOUN
ijtc-562	65	9	consisting	consist	VERB
ijtc-562	65	10	of	of	ADP
ijtc-562	65	11	a	a	DET
ijtc-562	65	12	collection	collection	NOUN
ijtc-562	65	13	of	of	ADP
ijtc-562	65	14	people	people	NOUN
ijtc-562	65	15	with	with	ADP
ijtc-562	65	16	the	the	DET
ijtc-562	65	17	same	same	ADJ
ijtc-562	65	18	interests	interest	NOUN
ijtc-562	65	19	,	,	PUNCT
ijtc-562	65	20	as	as	ADV
ijtc-562	65	21	well	well	ADV
ijtc-562	65	22	as	as	ADP
ijtc-562	65	23	being	be	AUX
ijtc-562	65	24	an	an	DET
ijtc-562	65	25	intermediary	intermediary	NOUN
ijtc-562	65	26	or	or	CCONJ
ijtc-562	65	27	liaison	liaison	NOUN
ijtc-562	65	28	between	between	ADP
ijtc-562	65	29	stakeholders	stakeholder	NOUN
ijtc-562	65	30	.	.	PUNCT
ijtc-562	66	1	based	base	VERB
ijtc-562	66	2	on	on	ADP
ijtc-562	66	3	interviews	interview	NOUN
ijtc-562	66	4	that	that	PRON
ijtc-562	66	5	have	have	AUX
ijtc-562	66	6	been	be	AUX
ijtc-562	66	7	conducted	conduct	VERB
ijtc-562	66	8	,	,	PUNCT
ijtc-562	66	9	the	the	DET
ijtc-562	66	10	community	community	NOUN
ijtc-562	66	11	has	have	AUX
ijtc-562	66	12	actively	actively	ADV
ijtc-562	66	13	participated	participate	VERB
ijtc-562	66	14	in	in	ADP
ijtc-562	66	15	collaborating	collaborate	VERB
ijtc-562	66	16	with	with	ADP
ijtc-562	66	17	the	the	DET
ijtc-562	66	18	government	government	NOUN
ijtc-562	66	19	with	with	ADP
ijtc-562	66	20	the	the	DET
ijtc-562	66	21	cimanggis	cimanggis	NOUN
ijtc-562	66	22	tax	tax	NOUN
ijtc-562	66	23	office	office	NOUN
ijtc-562	66	24	,	,	PUNCT
ijtc-562	66	25	the	the	DET
ijtc-562	66	26	depok	depok	PROPN
ijtc-562	66	27	city	city	PROPN
ijtc-562	66	28	cooperatives	cooperative	NOUN
ijtc-562	66	29	and	and	CCONJ
ijtc-562	66	30	msme	msme	NOUN
ijtc-562	66	31	service	service	NOUN
ijtc-562	66	32	,	,	PUNCT
ijtc-562	66	33	to	to	ADP
ijtc-562	66	34	universities	university	NOUN
ijtc-562	66	35	and	and	CCONJ
ijtc-562	66	36	the	the	DET
ijtc-562	66	37	tax	tax	NOUN
ijtc-562	66	38	center	center	NOUN
ijtc-562	66	39	through	through	ADP
ijtc-562	66	40	outreach	outreach	NOUN
ijtc-562	66	41	activities	activity	NOUN
ijtc-562	66	42	to	to	ADP
ijtc-562	66	43	the	the	DET
ijtc-562	66	44	msme	msme	NOUN
ijtc-562	66	45	corner	corner	NOUN
ijtc-562	66	46	.	.	PUNCT
ijtc-562	67	1	role	role	NOUN
ijtc-562	67	2	of	of	ADP
ijtc-562	67	3	media	medium	NOUN
ijtc-562	67	4	in	in	ADP
ijtc-562	67	5	carrying	carry	VERB
ijtc-562	67	6	out	out	ADP
ijtc-562	67	7	its	its	PRON
ijtc-562	67	8	role	role	NOUN
ijtc-562	67	9	properly	properly	ADV
ijtc-562	67	10	,	,	PUNCT
ijtc-562	67	11	there	there	PRON
ijtc-562	67	12	are	be	VERB
ijtc-562	67	13	several	several	ADJ
ijtc-562	67	14	indicators	indicator	NOUN
ijtc-562	67	15	that	that	PRON
ijtc-562	67	16	need	need	VERB
ijtc-562	67	17	to	to	PART
ijtc-562	67	18	be	be	AUX
ijtc-562	67	19	considered	consider	VERB
ijtc-562	67	20	,	,	PUNCT
ijtc-562	67	21	namely	namely	ADV
ijtc-562	67	22	the	the	DET
ijtc-562	67	23	availability	availability	NOUN
ijtc-562	67	24	of	of	ADP
ijtc-562	67	25	media	medium	NOUN
ijtc-562	67	26	in	in	ADP
ijtc-562	67	27	voicing	voice	VERB
ijtc-562	67	28	the	the	DET
ijtc-562	67	29	importance	importance	NOUN
ijtc-562	67	30	of	of	ADP
ijtc-562	67	31	tax	tax	NOUN
ijtc-562	67	32	compliance	compliance	NOUN
ijtc-562	67	33	.	.	PUNCT
ijtc-562	68	1	in	in	ADP
ijtc-562	68	2	addition	addition	NOUN
ijtc-562	68	3	,	,	PUNCT
ijtc-562	68	4	it	it	PRON
ijtc-562	68	5	can	can	AUX
ijtc-562	68	6	also	also	ADV
ijtc-562	68	7	be	be	AUX
ijtc-562	68	8	seen	see	VERB
ijtc-562	68	9	from	from	ADP
ijtc-562	68	10	the	the	DET
ijtc-562	68	11	active	active	ADJ
ijtc-562	68	12	involvement	involvement	NOUN
ijtc-562	68	13	of	of	ADP
ijtc-562	68	14	the	the	DET
ijtc-562	68	15	press	press	NOUN
ijtc-562	68	16	in	in	ADP
ijtc-562	68	17	order	order	NOUN
ijtc-562	68	18	to	to	PART
ijtc-562	68	19	voice	voice	VERB
ijtc-562	68	20	the	the	DET
ijtc-562	68	21	involvement	involvement	NOUN
ijtc-562	68	22	of	of	ADP
ijtc-562	68	23	other	other	ADJ
ijtc-562	68	24	parties	party	NOUN
ijtc-562	68	25	who	who	PRON
ijtc-562	68	26	are	be	AUX
ijtc-562	68	27	also	also	ADV
ijtc-562	68	28	seeking	seek	VERB
ijtc-562	68	29	tax	tax	NOUN
ijtc-562	68	30	compliance	compliance	NOUN
ijtc-562	68	31	.	.	PUNCT
ijtc-562	69	1	media	medium	NOUN
ijtc-562	69	2	acts	act	VERB
ijtc-562	69	3	as	as	ADP
ijtc-562	69	4	an	an	DET
ijtc-562	69	5	expander	expander	NOUN
ijtc-562	69	6	or	or	CCONJ
ijtc-562	69	7	supporter	supporter	NOUN
ijtc-562	69	8	of	of	ADP
ijtc-562	69	9	publications	publication	NOUN
ijtc-562	69	10	in	in	ADP
ijtc-562	69	11	promoting	promote	VERB
ijtc-562	69	12	and	and	CCONJ
ijtc-562	69	13	creating	create	VERB
ijtc-562	69	14	a	a	DET
ijtc-562	69	15	brand	brand	NOUN
ijtc-562	69	16	image	image	NOUN
ijtc-562	69	17	.	.	PUNCT
ijtc-562	70	1	depok	depok	PROPN
ijtc-562	70	2	media	medium	NOUN
ijtc-562	70	3	has	have	AUX
ijtc-562	70	4	participated	participate	VERB
ijtc-562	70	5	through	through	ADP
ijtc-562	70	6	collaboration	collaboration	NOUN
ijtc-562	70	7	to	to	PART
ijtc-562	70	8	voice	voice	NOUN
ijtc-562	70	9	taxpayer	taxpayer	NOUN
ijtc-562	70	10	compliance	compliance	NOUN
ijtc-562	70	11	,	,	PUNCT
ijtc-562	70	12	however	however	ADV
ijtc-562	70	13	the	the	DET
ijtc-562	70	14	intensity	intensity	NOUN
ijtc-562	70	15	of	of	ADP
ijtc-562	70	16	participation	participation	NOUN
ijtc-562	70	17	is	be	AUX
ijtc-562	70	18	still	still	ADV
ijtc-562	70	19	low	low	ADJ
ijtc-562	70	20	.	.	PUNCT
ijtc-562	71	1	role	role	NOUN
ijtc-562	71	2	of	of	ADP
ijtc-562	71	3	academics	academic	NOUN
ijtc-562	71	4	academics	academic	NOUN
ijtc-562	71	5	have	have	VERB
ijtc-562	71	6	a	a	DET
ijtc-562	71	7	role	role	NOUN
ijtc-562	71	8	as	as	ADP
ijtc-562	71	9	conceptors	conceptor	NOUN
ijtc-562	71	10	,	,	PUNCT
ijtc-562	71	11	namely	namely	ADV
ijtc-562	71	12	sources	source	NOUN
ijtc-562	71	13	of	of	ADP
ijtc-562	71	14	knowledge	knowledge	NOUN
ijtc-562	71	15	with	with	ADP
ijtc-562	71	16	relevant	relevant	ADJ
ijtc-562	71	17	new	new	ADJ
ijtc-562	71	18	concepts	concept	NOUN
ijtc-562	71	19	and	and	CCONJ
ijtc-562	71	20	theories	theory	NOUN
ijtc-562	71	21	.	.	PUNCT
ijtc-562	72	1	based	base	VERB
ijtc-562	72	2	on	on	ADP
ijtc-562	72	3	interviews	interview	NOUN
ijtc-562	72	4	that	that	PRON
ijtc-562	72	5	have	have	AUX
ijtc-562	72	6	been	be	AUX
ijtc-562	72	7	conducted	conduct	VERB
ijtc-562	72	8	,	,	PUNCT
ijtc-562	72	9	academics	academic	NOUN
ijtc-562	72	10	have	have	AUX
ijtc-562	72	11	participated	participate	VERB
ijtc-562	72	12	in	in	ADP
ijtc-562	72	13	collaborations	collaboration	NOUN
ijtc-562	72	14	to	to	PART
ijtc-562	72	15	improve	improve	VERB
ijtc-562	72	16	tax	tax	NOUN
ijtc-562	72	17	compliance	compliance	NOUN
ijtc-562	72	18	,	,	PUNCT
ijtc-562	72	19	through	through	ADP
ijtc-562	72	20	educational	educational	ADJ
ijtc-562	72	21	provision	provision	NOUN
ijtc-562	72	22	for	for	ADP
ijtc-562	72	23	students	student	NOUN
ijtc-562	72	24	participating	participate	VERB
ijtc-562	72	25	in	in	ADP
ijtc-562	72	26	internship	internship	NOUN
ijtc-562	72	27	programs	program	NOUN
ijtc-562	72	28	and	and	CCONJ
ijtc-562	72	29	community	community	NOUN
ijtc-562	72	30	service	service	NOUN
ijtc-562	72	31	,	,	PUNCT
ijtc-562	72	32	including	include	VERB
ijtc-562	72	33	collaboration	collaboration	NOUN
ijtc-562	72	34	with	with	ADP
ijtc-562	72	35	the	the	DET
ijtc-562	72	36	government	government	NOUN
ijtc-562	72	37	to	to	PART
ijtc-562	72	38	be	be	AUX
ijtc-562	72	39	involved	involve	VERB
ijtc-562	72	40	in	in	ADP
ijtc-562	72	41	the	the	DET
ijtc-562	72	42	educational	educational	ADJ
ijtc-562	72	43	process	process	NOUN
ijtc-562	72	44	through	through	ADP
ijtc-562	72	45	socialization	socialization	NOUN
ijtc-562	72	46	and	and	CCONJ
ijtc-562	72	47	other	other	ADJ
ijtc-562	72	48	programs	program	NOUN
ijtc-562	72	49	pentahelix	pentahelix	ADJ
ijtc-562	72	50	collaboration	collaboration	NOUN
ijtc-562	72	51	in	in	ADP
ijtc-562	72	52	improving	improve	VERB
ijtc-562	72	53	taxpayer	taxpayer	NOUN
ijtc-562	72	54	compliance	compliance	NOUN
ijtc-562	72	55	rahmi	rahmi	NOUN
ijtc-562	72	56	,	,	PUNCT
ijtc-562	72	57	selvi	selvi	PROPN
ijtc-562	72	58	,	,	PUNCT
ijtc-562	72	59	and	and	CCONJ
ijtc-562	72	60	purwaningtyas	purwaningtyas	PROPN
ijtc-562	72	61	355	355	NUM
ijtc-562	72	62	|	|	ADV
ijtc-562	72	63	ilomata	ilomata	PROPN
ijtc-562	72	64	international	international	ADJ
ijtc-562	72	65	journal	journal	NOUN
ijtc-562	72	66	of	of	ADP
ijtc-562	72	67	tax	tax	PROPN
ijtc-562	72	68	&	&	CCONJ
ijtc-562	72	69	accounting	account	VERB
ijtc-562	72	70	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-562	72	71	such	such	ADJ
ijtc-562	72	72	as	as	SCONJ
ijtc-562	72	73	tax	tax	NOUN
ijtc-562	72	74	volunteers	volunteer	NOUN
ijtc-562	72	75	such	such	ADJ
ijtc-562	72	76	as	as	ADP
ijtc-562	72	77	which	which	PRON
ijtc-562	72	78	has	have	AUX
ijtc-562	72	79	been	be	AUX
ijtc-562	72	80	regulated	regulate	VERB
ijtc-562	72	81	in	in	ADP
ijtc-562	72	82	the	the	DET
ijtc-562	72	83	regulation	regulation	NOUN
ijtc-562	72	84	of	of	ADP
ijtc-562	72	85	the	the	DET
ijtc-562	72	86	director	director	NOUN
ijtc-562	72	87	general	general	ADJ
ijtc-562	72	88	of	of	ADP
ijtc-562	72	89	taxes	taxis	NOUN
ijtc-562	72	90	no	no	INTJ
ijtc-562	72	91	.	.	PUNCT
ijtc-562	73	1	per-12	per-12	NOUN
ijtc-562	73	2	/	/	SYM
ijtc-562	73	3	pj/2021	pj/2021	PROPN
ijtc-562	73	4	article	article	NOUN
ijtc-562	73	5	1	1	NUM
ijtc-562	73	6	point	point	NOUN
ijtc-562	73	7	9	9	NUM
ijtc-562	73	8	,	,	PUNCT
ijtc-562	73	9	which	which	PRON
ijtc-562	73	10	states	state	VERB
ijtc-562	73	11	that	that	SCONJ
ijtc-562	73	12	a	a	DET
ijtc-562	73	13	tax	tax	NOUN
ijtc-562	73	14	volunteer	volunteer	NOUN
ijtc-562	73	15	is	be	AUX
ijtc-562	73	16	someone	someone	PRON
ijtc-562	73	17	who	who	PRON
ijtc-562	73	18	voluntarily	voluntarily	ADV
ijtc-562	73	19	balances	balance	VERB
ijtc-562	73	20	his	his	PRON
ijtc-562	73	21	time	time	NOUN
ijtc-562	73	22	,	,	PUNCT
ijtc-562	73	23	energy	energy	NOUN
ijtc-562	73	24	,	,	PUNCT
ijtc-562	73	25	thoughts	thought	NOUN
ijtc-562	73	26	and	and	CCONJ
ijtc-562	73	27	expertise	expertise	NOUN
ijtc-562	73	28	to	to	PART
ijtc-562	73	29	play	play	VERB
ijtc-562	73	30	an	an	DET
ijtc-562	73	31	active	active	ADJ
ijtc-562	73	32	role	role	NOUN
ijtc-562	73	33	in	in	ADP
ijtc-562	73	34	tax	tax	NOUN
ijtc-562	73	35	education	education	NOUN
ijtc-562	73	36	activities	activity	NOUN
ijtc-562	73	37	.	.	PUNCT
ijtc-562	74	1	obstacles	obstacle	NOUN
ijtc-562	74	2	obstacles	obstacle	NOUN
ijtc-562	74	3	in	in	ADP
ijtc-562	74	4	implementing	implement	VERB
ijtc-562	74	5	collaboration	collaboration	NOUN
ijtc-562	74	6	commitments	commitment	NOUN
ijtc-562	74	7	to	to	PART
ijtc-562	74	8	improve	improve	VERB
ijtc-562	74	9	taxpayer	taxpayer	NOUN
ijtc-562	74	10	compliance	compliance	NOUN
ijtc-562	74	11	,	,	PUNCT
ijtc-562	74	12	some	some	PRON
ijtc-562	74	13	of	of	ADP
ijtc-562	74	14	which	which	PRON
ijtc-562	74	15	are	be	AUX
ijtc-562	74	16	meeting	meet	VERB
ijtc-562	74	17	timings	timing	NOUN
ijtc-562	74	18	considering	consider	VERB
ijtc-562	74	19	the	the	DET
ijtc-562	74	20	ongoing	ongoing	ADJ
ijtc-562	74	21	pandemic	pandemic	NOUN
ijtc-562	74	22	.	.	PUNCT
ijtc-562	75	1	in	in	ADP
ijtc-562	75	2	addition	addition	NOUN
ijtc-562	75	3	,	,	PUNCT
ijtc-562	75	4	with	with	ADP
ijtc-562	75	5	the	the	DET
ijtc-562	75	6	pandemic	pandemic	ADJ
ijtc-562	75	7	,	,	PUNCT
ijtc-562	75	8	several	several	ADJ
ijtc-562	75	9	parties	party	NOUN
ijtc-562	75	10	are	be	AUX
ijtc-562	75	11	also	also	ADV
ijtc-562	75	12	required	require	VERB
ijtc-562	75	13	to	to	PART
ijtc-562	75	14	be	be	AUX
ijtc-562	75	15	open	open	ADJ
ijtc-562	75	16	to	to	ADP
ijtc-562	75	17	technology	technology	NOUN
ijtc-562	75	18	,	,	PUNCT
ijtc-562	75	19	because	because	SCONJ
ijtc-562	75	20	some	some	DET
ijtc-562	75	21	programs	program	NOUN
ijtc-562	75	22	that	that	PRON
ijtc-562	75	23	were	be	AUX
ijtc-562	75	24	originally	originally	ADV
ijtc-562	75	25	carried	carry	VERB
ijtc-562	75	26	out	out	ADP
ijtc-562	75	27	offline	offline	ADJ
ijtc-562	75	28	shifted	shift	VERB
ijtc-562	75	29	their	their	PRON
ijtc-562	75	30	implementation	implementation	NOUN
ijtc-562	75	31	to	to	PART
ijtc-562	75	32	online	online	VERB
ijtc-562	75	33	.	.	PUNCT
ijtc-562	76	1	the	the	DET
ijtc-562	76	2	obstacle	obstacle	NOUN
ijtc-562	76	3	in	in	ADP
ijtc-562	76	4	building	build	VERB
ijtc-562	76	5	communication	communication	NOUN
ijtc-562	76	6	between	between	ADP
ijtc-562	76	7	parties	party	NOUN
ijtc-562	76	8	lies	lie	VERB
ijtc-562	76	9	in	in	ADP
ijtc-562	76	10	the	the	DET
ijtc-562	76	11	communication	communication	NOUN
ijtc-562	76	12	media	medium	NOUN
ijtc-562	76	13	,	,	PUNCT
ijtc-562	76	14	where	where	SCONJ
ijtc-562	76	15	communication	communication	NOUN
ijtc-562	76	16	that	that	PRON
ijtc-562	76	17	was	be	AUX
ijtc-562	76	18	previously	previously	ADV
ijtc-562	76	19	carried	carry	VERB
ijtc-562	76	20	out	out	ADP
ijtc-562	76	21	directly	directly	ADV
ijtc-562	76	22	by	by	ADP
ijtc-562	76	23	face	face	NOUN
ijtc-562	76	24	to	to	ADP
ijtc-562	76	25	face	face	NOUN
ijtc-562	76	26	has	have	AUX
ijtc-562	76	27	turned	turn	VERB
ijtc-562	76	28	into	into	ADP
ijtc-562	76	29	communication	communication	NOUN
ijtc-562	76	30	through	through	ADP
ijtc-562	76	31	social	social	ADJ
ijtc-562	76	32	media	medium	NOUN
ijtc-562	76	33	such	such	ADJ
ijtc-562	76	34	as	as	ADP
ijtc-562	76	35	instagram	instagram	PROPN
ijtc-562	76	36	and	and	CCONJ
ijtc-562	76	37	whatsapp	whatsapp	NOUN
ijtc-562	76	38	.	.	PUNCT
ijtc-562	77	1	communication	communication	NOUN
ijtc-562	77	2	is	be	AUX
ijtc-562	77	3	considered	consider	VERB
ijtc-562	77	4	less	less	ADV
ijtc-562	77	5	effective	effective	ADJ
ijtc-562	77	6	than	than	ADP
ijtc-562	77	7	direct	direct	ADJ
ijtc-562	77	8	communication	communication	NOUN
ijtc-562	77	9	.	.	PUNCT
ijtc-562	78	1	barriers	barrier	NOUN
ijtc-562	78	2	to	to	ADP
ijtc-562	78	3	continuing	continue	VERB
ijtc-562	78	4	to	to	PART
ijtc-562	78	5	coordinate	coordinate	VERB
ijtc-562	78	6	in	in	ADP
ijtc-562	78	7	carrying	carry	VERB
ijtc-562	78	8	out	out	ADP
ijtc-562	78	9	commitments	commitment	NOUN
ijtc-562	78	10	,	,	PUNCT
ijtc-562	78	11	including	include	VERB
ijtc-562	78	12	the	the	DET
ijtc-562	78	13	absence	absence	NOUN
ijtc-562	78	14	of	of	ADP
ijtc-562	78	15	written	write	VERB
ijtc-562	78	16	agreements	agreement	NOUN
ijtc-562	78	17	between	between	ADP
ijtc-562	78	18	parties	party	NOUN
ijtc-562	78	19	such	such	ADJ
ijtc-562	78	20	as	as	ADP
ijtc-562	78	21	between	between	ADP
ijtc-562	78	22	the	the	DET
ijtc-562	78	23	private	private	ADJ
ijtc-562	78	24	sector	sector	NOUN
ijtc-562	78	25	and	and	CCONJ
ijtc-562	78	26	the	the	DET
ijtc-562	78	27	government	government	NOUN
ijtc-562	78	28	.	.	PUNCT
ijtc-562	79	1	this	this	PRON
ijtc-562	79	2	will	will	AUX
ijtc-562	79	3	affect	affect	VERB
ijtc-562	79	4	the	the	DET
ijtc-562	79	5	equal	equal	ADJ
ijtc-562	79	6	distribution	distribution	NOUN
ijtc-562	79	7	of	of	ADP
ijtc-562	79	8	the	the	DET
ijtc-562	79	9	role	role	NOUN
ijtc-562	79	10	of	of	ADP
ijtc-562	79	11	the	the	DET
ijtc-562	79	12	private	private	ADJ
ijtc-562	79	13	sector	sector	NOUN
ijtc-562	79	14	to	to	PART
ijtc-562	79	15	participate	participate	VERB
ijtc-562	79	16	in	in	ADP
ijtc-562	79	17	coordination	coordination	NOUN
ijtc-562	79	18	.	.	PUNCT
ijtc-562	80	1	conclusion	conclusion	NOUN
ijtc-562	80	2	the	the	DET
ijtc-562	80	3	pentahelix	pentahelix	ADJ
ijtc-562	80	4	collaboration	collaboration	NOUN
ijtc-562	80	5	carried	carry	VERB
ijtc-562	80	6	out	out	ADP
ijtc-562	80	7	by	by	ADP
ijtc-562	80	8	the	the	DET
ijtc-562	80	9	government	government	NOUN
ijtc-562	80	10	in	in	ADP
ijtc-562	80	11	order	order	NOUN
ijtc-562	80	12	to	to	PART
ijtc-562	80	13	improve	improve	VERB
ijtc-562	80	14	taxpayer	taxpayer	NOUN
ijtc-562	80	15	compliance	compliance	NOUN
ijtc-562	80	16	has	have	AUX
ijtc-562	80	17	been	be	AUX
ijtc-562	80	18	carried	carry	VERB
ijtc-562	80	19	out	out	ADP
ijtc-562	80	20	well	well	ADV
ijtc-562	80	21	,	,	PUNCT
ijtc-562	80	22	starting	start	VERB
ijtc-562	80	23	from	from	ADP
ijtc-562	80	24	the	the	DET
ijtc-562	80	25	availability	availability	NOUN
ijtc-562	80	26	of	of	ADP
ijtc-562	80	27	regulations	regulation	NOUN
ijtc-562	80	28	to	to	ADP
ijtc-562	80	29	financial	financial	ADJ
ijtc-562	80	30	support	support	NOUN
ijtc-562	80	31	.	.	PUNCT
ijtc-562	81	1	collaboration	collaboration	NOUN
ijtc-562	81	2	has	have	AUX
ijtc-562	81	3	also	also	ADV
ijtc-562	81	4	been	be	AUX
ijtc-562	81	5	carried	carry	VERB
ijtc-562	81	6	out	out	ADP
ijtc-562	81	7	with	with	ADP
ijtc-562	81	8	various	various	ADJ
ijtc-562	81	9	parties	party	NOUN
ijtc-562	81	10	,	,	PUNCT
ijtc-562	81	11	namely	namely	ADV
ijtc-562	81	12	the	the	DET
ijtc-562	81	13	private	private	ADJ
ijtc-562	81	14	sector	sector	NOUN
ijtc-562	81	15	,	,	PUNCT
ijtc-562	81	16	academia	academia	NOUN
ijtc-562	81	17	,	,	PUNCT
ijtc-562	81	18	the	the	DET
ijtc-562	81	19	media	medium	NOUN
ijtc-562	81	20	and	and	CCONJ
ijtc-562	81	21	the	the	DET
ijtc-562	81	22	community	community	NOUN
ijtc-562	81	23	.	.	PUNCT
ijtc-562	82	1	the	the	DET
ijtc-562	82	2	private	private	ADJ
ijtc-562	82	3	sector	sector	NOUN
ijtc-562	82	4	has	have	AUX
ijtc-562	82	5	played	play	VERB
ijtc-562	82	6	an	an	DET
ijtc-562	82	7	active	active	ADJ
ijtc-562	82	8	role	role	NOUN
ijtc-562	82	9	by	by	ADP
ijtc-562	82	10	cutting	cut	VERB
ijtc-562	82	11	income	income	NOUN
ijtc-562	82	12	taxes	taxis	NOUN
ijtc-562	82	13	for	for	ADP
ijtc-562	82	14	employees	employee	NOUN
ijtc-562	82	15	and	and	CCONJ
ijtc-562	82	16	involving	involve	VERB
ijtc-562	82	17	employees	employee	NOUN
ijtc-562	82	18	in	in	ADP
ijtc-562	82	19	the	the	DET
ijtc-562	82	20	socialization	socialization	NOUN
ijtc-562	82	21	held	hold	VERB
ijtc-562	82	22	by	by	ADP
ijtc-562	82	23	the	the	DET
ijtc-562	82	24	kpp	kpp	PROPN
ijtc-562	82	25	.	.	PUNCT
ijtc-562	83	1	the	the	DET
ijtc-562	83	2	respective	respective	ADJ
ijtc-562	83	3	communities	community	NOUN
ijtc-562	83	4	and	and	CCONJ
ijtc-562	83	5	academics	academic	NOUN
ijtc-562	83	6	also	also	ADV
ijtc-562	83	7	participate	participate	VERB
ijtc-562	83	8	as	as	ADP
ijtc-562	83	9	accelerators	accelerator	NOUN
ijtc-562	83	10	and	and	CCONJ
ijtc-562	83	11	conceptors	conceptor	NOUN
ijtc-562	83	12	in	in	ADP
ijtc-562	83	13	order	order	NOUN
ijtc-562	83	14	to	to	PART
ijtc-562	83	15	realize	realize	VERB
ijtc-562	83	16	improvements	improvement	NOUN
ijtc-562	83	17	in	in	ADP
ijtc-562	83	18	taxpayer	taxpayer	NOUN
ijtc-562	83	19	compliance	compliance	NOUN
ijtc-562	83	20	.	.	PUNCT
ijtc-562	84	1	although	although	SCONJ
ijtc-562	84	2	the	the	DET
ijtc-562	84	3	intensity	intensity	NOUN
ijtc-562	84	4	of	of	ADP
ijtc-562	84	5	participation	participation	NOUN
ijtc-562	84	6	is	be	AUX
ijtc-562	84	7	still	still	ADV
ijtc-562	84	8	relatively	relatively	ADV
ijtc-562	84	9	low	low	ADJ
ijtc-562	84	10	,	,	PUNCT
ijtc-562	84	11	the	the	DET
ijtc-562	84	12	media	medium	NOUN
ijtc-562	84	13	also	also	ADV
ijtc-562	84	14	plays	play	VERB
ijtc-562	84	15	a	a	DET
ijtc-562	84	16	role	role	NOUN
ijtc-562	84	17	in	in	ADP
ijtc-562	84	18	collaboration	collaboration	NOUN
ijtc-562	84	19	in	in	ADP
ijtc-562	84	20	terms	term	NOUN
ijtc-562	84	21	of	of	ADP
ijtc-562	84	22	publication	publication	NOUN
ijtc-562	84	23	and	and	CCONJ
ijtc-562	84	24	promotion	promotion	NOUN
ijtc-562	84	25	of	of	ADP
ijtc-562	84	26	tax	tax	NOUN
ijtc-562	84	27	policy	policy	NOUN
ijtc-562	84	28	.	.	PUNCT
ijtc-562	85	1	although	although	SCONJ
ijtc-562	85	2	in	in	ADP
ijtc-562	85	3	its	its	PRON
ijtc-562	85	4	implementation	implementation	NOUN
ijtc-562	85	5	several	several	ADJ
ijtc-562	85	6	obstacles	obstacle	NOUN
ijtc-562	85	7	were	be	AUX
ijtc-562	85	8	encountered	encounter	VERB
ijtc-562	85	9	,	,	PUNCT
ijtc-562	85	10	especially	especially	ADV
ijtc-562	85	11	during	during	ADP
ijtc-562	85	12	the	the	DET
ijtc-562	85	13	covid-19	covid-19	PROPN
ijtc-562	85	14	pandemic	pandemic	NOUN
ijtc-562	85	15	,	,	PUNCT
ijtc-562	85	16	coordination	coordination	NOUN
ijtc-562	85	17	was	be	AUX
ijtc-562	85	18	continued	continue	VERB
ijtc-562	85	19	to	to	PART
ijtc-562	85	20	carry	carry	VERB
ijtc-562	85	21	out	out	ADP
ijtc-562	85	22	the	the	DET
ijtc-562	85	23	commitments	commitment	NOUN
ijtc-562	85	24	that	that	PRON
ijtc-562	85	25	had	have	AUX
ijtc-562	85	26	been	be	AUX
ijtc-562	85	27	made	make	VERB
ijtc-562	85	28	together	together	ADV
ijtc-562	85	29	.	.	PUNCT
ijtc-562	86	1	reference	reference	NOUN
ijtc-562	86	2	amrial	amrial	PROPN
ijtc-562	86	3	,	,	PUNCT
ijtc-562	86	4	muhammad	muhammad	PROPN
ijtc-562	86	5	,	,	PUNCT
ijtc-562	86	6	a.	a.	PROPN
ijtc-562	86	7	,	,	PUNCT
ijtc-562	86	8	&	&	CCONJ
ijtc-562	86	9	muhammad	muhammad	PROPN
ijtc-562	86	10	,	,	PUNCT
ijtc-562	86	11	e.	e.	PROPN
ijtc-562	86	12	(	(	PUNCT
ijtc-562	86	13	2017	2017	NUM
ijtc-562	86	14	)	)	PUNCT
ijtc-562	86	15	.	.	PUNCT
ijtc-562	87	1	penta	penta	ADJ
ijtc-562	87	2	helix	helix	ADJ
ijtc-562	87	3	model	model	NOUN
ijtc-562	87	4	:	:	PUNCT
ijtc-562	87	5	a	a	DET
ijtc-562	87	6	sustainable	sustainable	ADJ
ijtc-562	87	7	development	development	NOUN
ijtc-562	87	8	solution	solution	NOUN
ijtc-562	87	9	through	through	ADP
ijtc-562	87	10	the	the	DET
ijtc-562	87	11	industrial	industrial	ADJ
ijtc-562	87	12	sector	sector	NOUN
ijtc-562	87	13	.	.	PUNCT
ijtc-562	88	1	14th	14th	ADJ
ijtc-562	88	2	hokkaido	hokkaido	PROPN
ijtc-562	88	3	indonesian	indonesian	PROPN
ijtc-562	88	4	student	student	PROPN
ijtc-562	88	5	association	association	PROPN
ijtc-562	88	6	scientific	scientific	ADJ
ijtc-562	88	7	meeting	meeting	NOUN
ijtc-562	88	8	,	,	PUNCT
ijtc-562	88	9	152–156	152–156	NUM
ijtc-562	88	10	.	.	PUNCT
ijtc-562	89	1	https://www.researchgate.net/publication/321106743_penta_helix_model_a_sustainable	https://www.researchgate.net/publication/321106743_penta_helix_model_a_sustainable	PUNCT
ijtc-562	89	2	_	_	PRON
ijtc-562	89	3	development_solution_through_the_industrial_sector	development_solution_through_the_industrial_sector	NOUN
ijtc-562	89	4	angraini	angraini	PROPN
ijtc-562	89	5	,	,	PUNCT
ijtc-562	89	6	y.	y.	PROPN
ijtc-562	89	7	,	,	PUNCT
ijtc-562	89	8	ompusunggu	ompusunggu	NOUN
ijtc-562	89	9	,	,	PUNCT
ijtc-562	89	10	a.	a.	NOUN
ijtc-562	89	11	p.	p.	NOUN
ijtc-562	89	12	,	,	PUNCT
ijtc-562	89	13	&	&	CCONJ
ijtc-562	89	14	darmansyah	darmansyah	PROPN
ijtc-562	89	15	.	.	PUNCT
ijtc-562	90	1	(	(	PUNCT
ijtc-562	90	2	2017	2017	NUM
ijtc-562	90	3	)	)	PUNCT
ijtc-562	90	4	.	.	PUNCT
ijtc-562	91	1	pengaruh	pengaruh	NOUN
ijtc-562	91	2	pelayanan	pelayanan	NOUN
ijtc-562	91	3	konseling	konsele	VERB
ijtc-562	91	4	dan	dan	PROPN
ijtc-562	91	5	penerapan	penerapan	PROPN
ijtc-562	91	6	e	e	PROPN
ijtc-562	91	7	-	-	PROPN
ijtc-562	91	8	faktur	faktur	ADJ
ijtc-562	91	9	terhadap	terhadap	PROPN
ijtc-562	91	10	penerimaan	penerimaan	VERB
ijtc-562	91	11	pajak	pajak	ADV
ijtc-562	91	12	,	,	PUNCT
ijtc-562	91	13	pemediasi	pemediasi	PROPN
ijtc-562	91	14	kepatuhan	kepatuhan	PROPN
ijtc-562	91	15	wajib	wajib	PROPN
ijtc-562	91	16	pajak	pajak	PROPN
ijtc-562	91	17	di	di	PROPN
ijtc-562	91	18	kpp	kpp	PROPN
ijtc-562	91	19	pratama	pratama	PROPN
ijtc-562	91	20	depok	depok	PROPN
ijtc-562	91	21	cimanggis	cimanggis	PROPN
ijtc-562	91	22	.	.	PUNCT
ijtc-562	92	1	jurnal	jurnal	ADJ
ijtc-562	92	2	ilmiah	ilmiah	PROPN
ijtc-562	92	3	ilmu	ilmu	PROPN
ijtc-562	92	4	ekonomi	ekonomi	PROPN
ijtc-562	92	5	universitas	universitas	PROPN
ijtc-562	92	6	muhammadiyah	muhammadiyah	ADP
ijtc-562	92	7	sukabumi	sukabumi	PROPN
ijtc-562	92	8	,	,	PUNCT
ijtc-562	92	9	6(11	6(11	NUM
ijtc-562	92	10	)	)	PUNCT
ijtc-562	92	11	,	,	PUNCT
ijtc-562	92	12	31–44	31–44	NUM
ijtc-562	92	13	.	.	PUNCT
ijtc-562	93	1	http://eprints.ummi.ac.id/145/	http://eprints.ummi.ac.id/145/	PROPN
ijtc-562	93	2	batrancea	batrancea	PROPN
ijtc-562	93	3	,	,	PUNCT
ijtc-562	93	4	l.	l.	PROPN
ijtc-562	93	5	,	,	PUNCT
ijtc-562	93	6	nichita	nichita	PROPN
ijtc-562	93	7	,	,	PUNCT
ijtc-562	93	8	a.	a.	NOUN
ijtc-562	93	9	,	,	PUNCT
ijtc-562	93	10	olsen	olsen	PROPN
ijtc-562	93	11	,	,	PUNCT
ijtc-562	93	12	j.	j.	PROPN
ijtc-562	93	13	,	,	PUNCT
ijtc-562	93	14	kogler	kogler	PROPN
ijtc-562	93	15	,	,	PUNCT
ijtc-562	93	16	c.	c.	PROPN
ijtc-562	93	17	,	,	PUNCT
ijtc-562	93	18	kirchler	kirchler	NOUN
ijtc-562	93	19	,	,	PUNCT
ijtc-562	93	20	e.	e.	PROPN
ijtc-562	93	21	,	,	PUNCT
ijtc-562	93	22	hoelzl	hoelzl	PROPN
ijtc-562	93	23	,	,	PUNCT
ijtc-562	93	24	e.	e.	PROPN
ijtc-562	93	25	,	,	PUNCT
ijtc-562	93	26	weiss	weiss	PROPN
ijtc-562	93	27	,	,	PUNCT
ijtc-562	93	28	a.	a.	NOUN
ijtc-562	93	29	,	,	PUNCT
ijtc-562	93	30	torgler	torgler	NOUN
ijtc-562	93	31	,	,	PUNCT
ijtc-562	93	32	b.	b.	PROPN
ijtc-562	93	33	,	,	PUNCT
ijtc-562	93	34	fooken	fooken	PROPN
ijtc-562	93	35	,	,	PUNCT
ijtc-562	93	36	j.	j.	PROPN
ijtc-562	93	37	,	,	PUNCT
ijtc-562	93	38	fuller	full	ADJ
ijtc-562	93	39	,	,	PUNCT
ijtc-562	93	40	j.	j.	PROPN
ijtc-562	93	41	,	,	PUNCT
ijtc-562	93	42	schaffner	schaffner	ADV
ijtc-562	93	43	,	,	PUNCT
ijtc-562	93	44	m.	m.	NOUN
ijtc-562	93	45	,	,	PUNCT
ijtc-562	93	46	banuri	banuri	PROPN
ijtc-562	93	47	,	,	PUNCT
ijtc-562	93	48	s.	s.	PROPN
ijtc-562	93	49	,	,	PUNCT
ijtc-562	93	50	hassanein	hassanein	PROPN
ijtc-562	93	51	,	,	PUNCT
ijtc-562	93	52	m.	m.	NOUN
ijtc-562	93	53	,	,	PUNCT
ijtc-562	93	54	alarcón	alarcón	PROPN
ijtc-562	93	55	-	-	PUNCT
ijtc-562	93	56	garcía	garcía	ADJ
ijtc-562	93	57	,	,	PUNCT
ijtc-562	93	58	g.	g.	PROPN
ijtc-562	93	59	,	,	PUNCT
ijtc-562	93	60	aldemir	aldemir	PROPN
ijtc-562	93	61	,	,	PUNCT
ijtc-562	93	62	c.	c.	PROPN
ijtc-562	93	63	,	,	PUNCT
ijtc-562	93	64	apostol	apostol	NOUN
ijtc-562	93	65	,	,	PUNCT
ijtc-562	93	66	o.	o.	PROPN
ijtc-562	93	67	,	,	PUNCT
ijtc-562	93	68	bank	bank	PROPN
ijtc-562	93	69	weinberg	weinberg	PROPN
ijtc-562	93	70	,	,	PUNCT
ijtc-562	93	71	d.	d.	PROPN
ijtc-562	93	72	,	,	PUNCT
ijtc-562	93	73	batrancea	batrancea	PROPN
ijtc-562	93	74	,	,	PUNCT
ijtc-562	93	75	i.	i.	PROPN
ijtc-562	93	76	,	,	PUNCT
ijtc-562	93	77	belianin	belianin	PROPN
ijtc-562	93	78	,	,	PUNCT
ijtc-562	93	79	a.	a.	NOUN
ijtc-562	93	80	,	,	PUNCT
ijtc-562	93	81	…	…	PUNCT
ijtc-562	93	82	zukauskas	zukauskas	PROPN
ijtc-562	93	83	,	,	PUNCT
ijtc-562	93	84	s.	s.	PROPN
ijtc-562	93	85	(	(	PUNCT
ijtc-562	93	86	2019	2019	NUM
ijtc-562	93	87	)	)	PUNCT
ijtc-562	93	88	.	.	PUNCT
ijtc-562	94	1	trust	trust	NOUN
ijtc-562	94	2	and	and	CCONJ
ijtc-562	94	3	power	power	NOUN
ijtc-562	94	4	as	as	ADP
ijtc-562	94	5	determinants	determinant	NOUN
ijtc-562	94	6	of	of	ADP
ijtc-562	94	7	tax	tax	NOUN
ijtc-562	94	8	compliance	compliance	NOUN
ijtc-562	94	9	across	across	ADP
ijtc-562	94	10	44	44	NUM
ijtc-562	94	11	nations	nation	NOUN
ijtc-562	94	12	.	.	PUNCT
ijtc-562	95	1	journal	journal	PROPN
ijtc-562	95	2	of	of	ADP
ijtc-562	95	3	economic	economic	ADJ
ijtc-562	95	4	psychology	psychology	NOUN
ijtc-562	95	5	,	,	PUNCT
ijtc-562	95	6	74	74	NUM
ijtc-562	95	7	,	,	PUNCT
ijtc-562	95	8	102191	102191	NUM
ijtc-562	95	9	.	.	PUNCT
ijtc-562	96	1	https://doi.org/10.1016/j.joep.2019.102191	https://doi.org/10.1016/j.joep.2019.102191	PROPN
ijtc-562	96	2	pentahelix	pentahelix	ADJ
ijtc-562	96	3	collaboration	collaboration	NOUN
ijtc-562	96	4	in	in	ADP
ijtc-562	96	5	improving	improve	VERB
ijtc-562	96	6	taxpayer	taxpayer	NOUN
ijtc-562	96	7	compliance	compliance	NOUN
ijtc-562	96	8	rahmi	rahmi	NOUN
ijtc-562	96	9	,	,	PUNCT
ijtc-562	96	10	selvi	selvi	PROPN
ijtc-562	96	11	,	,	PUNCT
ijtc-562	96	12	and	and	CCONJ
ijtc-562	96	13	purwaningtyas	purwaningtyas	PROPN
ijtc-562	96	14	356	356	NUM
ijtc-562	96	15	|	|	CCONJ
ijtc-562	96	16	ilomata	ilomata	PROPN
ijtc-562	96	17	international	international	ADJ
ijtc-562	96	18	journal	journal	NOUN
ijtc-562	96	19	of	of	ADP
ijtc-562	96	20	tax	tax	PROPN
ijtc-562	96	21	&	&	CCONJ
ijtc-562	96	22	accounting	account	VERB
ijtc-562	96	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-562	96	24	cahyonowati	cahyonowati	NOUN
ijtc-562	96	25	,	,	PUNCT
ijtc-562	96	26	n.	n.	NOUN
ijtc-562	96	27	,	,	PUNCT
ijtc-562	96	28	&	&	CCONJ
ijtc-562	96	29	darsono	darsono	PROPN
ijtc-562	96	30	,	,	PUNCT
ijtc-562	96	31	d.	d.	PROPN
ijtc-562	96	32	(	(	PUNCT
ijtc-562	96	33	2018	2018	NUM
ijtc-562	96	34	)	)	PUNCT
ijtc-562	96	35	.	.	PUNCT
ijtc-562	97	1	perkembangan	perkembangan	PROPN
ijtc-562	97	2	model	model	PROPN
ijtc-562	97	3	penelitian	penelitian	PROPN
ijtc-562	97	4	kepatuhan	kepatuhan	PROPN
ijtc-562	97	5	pajak	pajak	PROPN
ijtc-562	97	6	.	.	PUNCT
ijtc-562	98	1	simak	simak	ADJ
ijtc-562	98	2	,	,	PUNCT
ijtc-562	98	3	16(01	16(01	NUM
ijtc-562	98	4	)	)	PUNCT
ijtc-562	98	5	,	,	PUNCT
ijtc-562	98	6	01–11	01–11	PROPN
ijtc-562	98	7	.	.	PUNCT
ijtc-562	99	1	https://doi.org/10.35129/simak.v16i01.8	https://doi.org/10.35129/simak.v16i01.8	PROPN
ijtc-562	99	2	creswell	creswell	PROPN
ijtc-562	99	3	,	,	PUNCT
ijtc-562	99	4	j.	j.	PROPN
ijtc-562	99	5	w.	w.	PROPN
ijtc-562	99	6	(	(	PUNCT
ijtc-562	99	7	2017	2017	NUM
ijtc-562	99	8	)	)	PUNCT
ijtc-562	99	9	.	.	PUNCT
ijtc-562	100	1	research	research	NOUN
ijtc-562	100	2	design	design	PROPN
ijtc-562	100	3	pendekatan	pendekatan	PROPN
ijtc-562	100	4	kualitatif	kualitatif	PROPN
ijtc-562	100	5	,	,	PUNCT
ijtc-562	100	6	kuantitatif	kuantitatif	PROPN
ijtc-562	100	7	,	,	PUNCT
ijtc-562	100	8	dan	dan	PROPN
ijtc-562	100	9	mixed	mixed	PROPN
ijtc-562	100	10	(	(	PUNCT
ijtc-562	100	11	s.	s.	PROPN
ijtc-562	100	12	z.	z.	PROPN
ijtc-562	100	13	qudsy	qudsy	PROPN
ijtc-562	101	1	(	(	PUNCT
ijtc-562	101	2	ed	ed	NOUN
ijtc-562	101	3	.	.	PUNCT
ijtc-562	101	4	)	)	PUNCT
ijtc-562	101	5	;	;	PUNCT
ijtc-562	101	6	3rd	3rd	ADJ
ijtc-562	101	7	ed	ed	NOUN
ijtc-562	101	8	.	.	PUNCT
ijtc-562	101	9	)	)	PUNCT
ijtc-562	101	10	.	.	PUNCT
ijtc-562	102	1	pustaka	pustaka	ADJ
ijtc-562	102	2	pelajar	pelajar	NOUN
ijtc-562	102	3	.	.	PUNCT
ijtc-562	103	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	PROPN
ijtc-562	103	2	creswell	creswell	PROPN
ijtc-562	103	3	,	,	PUNCT
ijtc-562	103	4	j.	j.	PROPN
ijtc-562	103	5	w.	w.	PROPN
ijtc-562	103	6	,	,	PUNCT
ijtc-562	103	7	&	&	CCONJ
ijtc-562	103	8	creswell	creswell	PROPN
ijtc-562	103	9	,	,	PUNCT
ijtc-562	103	10	j.	j.	PROPN
ijtc-562	103	11	d.	d.	PROPN
ijtc-562	103	12	(	(	PUNCT
ijtc-562	103	13	2018	2018	NUM
ijtc-562	103	14	)	)	PUNCT
ijtc-562	103	15	.	.	PUNCT
ijtc-562	104	1	research	research	NOUN
ijtc-562	104	2	design	design	PROPN
ijtc-562	104	3	:	:	PUNCT
ijtc-562	104	4	qualitative	qualitative	NOUN
ijtc-562	104	5	,	,	PUNCT
ijtc-562	104	6	quantitative	quantitative	ADJ
ijtc-562	104	7	,	,	PUNCT
ijtc-562	104	8	and	and	CCONJ
ijtc-562	104	9	mixed	mixed	ADJ
ijtc-562	104	10	methods	method	NOUN
ijtc-562	104	11	approaches	approach	NOUN
ijtc-562	104	12	(	(	PUNCT
ijtc-562	104	13	5th	5th	ADJ
ijtc-562	104	14	ed	ed	NOUN
ijtc-562	104	15	.	.	PUNCT
ijtc-562	104	16	)	)	PUNCT
ijtc-562	104	17	.	.	PUNCT
ijtc-562	105	1	sage	sage	NOUN
ijtc-562	105	2	publications	publication	NOUN
ijtc-562	105	3	,	,	PUNCT
ijtc-562	105	4	inc	inc	PROPN
ijtc-562	105	5	.	.	PROPN
ijtc-562	105	6	https://edge.sagepub.com/creswellrd5e	https://edge.sagepub.com/creswellrd5e	PROPN
ijtc-562	105	7	damayanti	damayanti	PROPN
ijtc-562	105	8	,	,	PUNCT
ijtc-562	105	9	t.	t.	PROPN
ijtc-562	105	10	w.	w.	PROPN
ijtc-562	105	11	,	,	PUNCT
ijtc-562	105	12	sutrisno	sutrisno	ADJ
ijtc-562	105	13	,	,	PUNCT
ijtc-562	105	14	subekti	subekti	NOUN
ijtc-562	105	15	,	,	PUNCT
ijtc-562	105	16	i.	i.	NOUN
ijtc-562	105	17	,	,	PUNCT
ijtc-562	105	18	&	&	CCONJ
ijtc-562	105	19	baridwan	baridwan	PROPN
ijtc-562	105	20	,	,	PUNCT
ijtc-562	105	21	z.	z.	PROPN
ijtc-562	105	22	(	(	PUNCT
ijtc-562	105	23	2015	2015	NUM
ijtc-562	105	24	)	)	PUNCT
ijtc-562	105	25	.	.	PUNCT
ijtc-562	106	1	trust	trust	NOUN
ijtc-562	106	2	and	and	CCONJ
ijtc-562	106	3	uncertainty	uncertainty	NOUN
ijtc-562	106	4	orientation	orientation	NOUN
ijtc-562	106	5	:	:	PUNCT
ijtc-562	106	6	an	an	DET
ijtc-562	106	7	efforts	effort	NOUN
ijtc-562	106	8	to	to	PART
ijtc-562	106	9	create	create	VERB
ijtc-562	106	10	tax	tax	NOUN
ijtc-562	106	11	compliance	compliance	NOUN
ijtc-562	106	12	in	in	ADP
ijtc-562	106	13	social	social	ADJ
ijtc-562	106	14	psychology	psychology	NOUN
ijtc-562	106	15	framework	framework	NOUN
ijtc-562	106	16	.	.	PUNCT
ijtc-562	107	1	procedia	procedia	PROPN
ijtc-562	107	2	social	social	ADJ
ijtc-562	107	3	and	and	CCONJ
ijtc-562	107	4	behavioral	behavioral	ADJ
ijtc-562	107	5	sciences	science	NOUN
ijtc-562	107	6	,	,	PUNCT
ijtc-562	107	7	211	211	NUM
ijtc-562	107	8	,	,	PUNCT
ijtc-562	107	9	938–944	938–944	NUM
ijtc-562	107	10	.	.	PUNCT
ijtc-562	108	1	https://doi.org/10.1016/j.sbspro.2015.11.124	https://doi.org/10.1016/j.sbspro.2015.11.124	PROPN
ijtc-562	108	2	fang	fang	PROPN
ijtc-562	108	3	,	,	PUNCT
ijtc-562	108	4	h.	h.	PROPN
ijtc-562	108	5	,	,	PUNCT
ijtc-562	108	6	su	su	PROPN
ijtc-562	108	7	,	,	PUNCT
ijtc-562	108	8	y.	y.	PROPN
ijtc-562	108	9	,	,	PUNCT
ijtc-562	108	10	&	&	CCONJ
ijtc-562	108	11	lu	lu	PROPN
ijtc-562	108	12	,	,	PUNCT
ijtc-562	108	13	w.	w.	PROPN
ijtc-562	108	14	(	(	PUNCT
ijtc-562	108	15	2022	2022	NUM
ijtc-562	108	16	)	)	PUNCT
ijtc-562	108	17	.	.	PUNCT
ijtc-562	109	1	tax	tax	NOUN
ijtc-562	109	2	incentive	incentive	NOUN
ijtc-562	109	3	and	and	CCONJ
ijtc-562	109	4	corporate	corporate	ADJ
ijtc-562	109	5	financial	financial	ADJ
ijtc-562	109	6	performance	performance	NOUN
ijtc-562	109	7	:	:	PUNCT
ijtc-562	109	8	evidence	evidence	NOUN
ijtc-562	109	9	from	from	ADP
ijtc-562	109	10	income	income	NOUN
ijtc-562	109	11	tax	tax	NOUN
ijtc-562	109	12	revenue	revenue	NOUN
ijtc-562	109	13	sharing	sharing	NOUN
ijtc-562	109	14	reform	reform	NOUN
ijtc-562	109	15	in	in	ADP
ijtc-562	109	16	china	china	PROPN
ijtc-562	109	17	.	.	PUNCT
ijtc-562	110	1	journal	journal	PROPN
ijtc-562	110	2	of	of	ADP
ijtc-562	110	3	asian	asian	ADJ
ijtc-562	110	4	economics	economic	NOUN
ijtc-562	110	5	,	,	PUNCT
ijtc-562	110	6	81	81	NUM
ijtc-562	110	7	,	,	PUNCT
ijtc-562	110	8	101505	101505	NUM
ijtc-562	110	9	.	.	PUNCT
ijtc-562	111	1	https://doi.org/10.1016/j.asieco.2022.101505	https://doi.org/10.1016/j.asieco.2022.101505	PROPN
ijtc-562	111	2	hasid	hasid	PROPN
ijtc-562	111	3	,	,	PUNCT
ijtc-562	111	4	z.	z.	PROPN
ijtc-562	111	5	,	,	PUNCT
ijtc-562	111	6	wijaya	wijaya	PROPN
ijtc-562	111	7	,	,	PUNCT
ijtc-562	111	8	a.	a.	PROPN
ijtc-562	111	9	,	,	PUNCT
ijtc-562	111	10	busari	busari	PROPN
ijtc-562	111	11	,	,	PUNCT
ijtc-562	111	12	a.	a.	NOUN
ijtc-562	111	13	,	,	PUNCT
ijtc-562	111	14	&	&	CCONJ
ijtc-562	111	15	kurniawan	kurniawan	PROPN
ijtc-562	111	16	,	,	PUNCT
ijtc-562	111	17	e.	e.	PROPN
ijtc-562	111	18	(	(	PUNCT
ijtc-562	111	19	2022	2022	NUM
ijtc-562	111	20	)	)	PUNCT
ijtc-562	111	21	.	.	PUNCT
ijtc-562	112	1	menggunakan	menggunakan	PROPN
ijtc-562	112	2	penta	penta	ADJ
ijtc-562	112	3	-	-	PUNCT
ijtc-562	112	4	helix	helix	NOUN
ijtc-562	112	5	untuk	untuk	NOUN
ijtc-562	112	6	menjembatani	menjembatani	PROPN
ijtc-562	112	7	reaksi	reaksi	PROPN
ijtc-562	112	8	masyarakat	masyarakat	PROPN
ijtc-562	112	9	terhadap	terhadap	PROPN
ijtc-562	112	10	vaksin	vaksin	PROPN
ijtc-562	112	11	covid-19	covid-19	PROPN
ijtc-562	112	12	.	.	PUNCT
ijtc-562	113	1	jurnal	jurnal	PROPN
ijtc-562	113	2	pengabdian	pengabdian	PROPN
ijtc-562	113	3	kepada	kepada	PROPN
ijtc-562	113	4	masyarakat	masyarakat	PROPN
ijtc-562	113	5	,	,	PUNCT
ijtc-562	113	6	7(3	7(3	NUM
ijtc-562	113	7	)	)	PUNCT
ijtc-562	113	8	,	,	PUNCT
ijtc-562	113	9	699–714	699–714	NUM
ijtc-562	113	10	.	.	PUNCT
ijtc-562	114	1	https://doi.org/https://doi.org/10.30653/002.202273.131	https://doi.org/https://doi.org/10.30653/002.202273.131	PROPN
ijtc-562	114	2	jeven	jeven	PROPN
ijtc-562	114	3	.	.	PUNCT
ijtc-562	115	1	(	(	PUNCT
ijtc-562	115	2	2021	2021	NUM
ijtc-562	115	3	,	,	PUNCT
ijtc-562	115	4	october	october	PROPN
ijtc-562	115	5	8)	8)	NUM
ijtc-562	115	6	.	.	PUNCT
ijtc-562	116	1	rasio	rasio	PROPN
ijtc-562	116	2	pajak	pajak	PROPN
ijtc-562	116	3	indonesia	indonesia	PROPN
ijtc-562	116	4	di	di	PROPN
ijtc-562	116	5	asean	asean	PROPN
ijtc-562	116	6	.	.	PUNCT
ijtc-562	117	1	pajakku	pajakku	PROPN
ijtc-562	117	2	,	,	PUNCT
ijtc-562	117	3	1–5	1–5	PROPN
ijtc-562	117	4	.	.	PUNCT
ijtc-562	117	5	https://www.pajakku.com/read/61b1d80c1c72eb1eee0cb477/rasio-pajak-indonesia-diasean	https://www.pajakku.com/read/61b1d80c1c72eb1eee0cb477/rasio-pajak-indonesia-diasean	PROPN
ijtc-562	117	6	kasper	kasper	PROPN
ijtc-562	117	7	,	,	PUNCT
ijtc-562	117	8	m.	m.	NOUN
ijtc-562	117	9	,	,	PUNCT
ijtc-562	117	10	&	&	CCONJ
ijtc-562	117	11	alm	alm	PROPN
ijtc-562	117	12	,	,	PUNCT
ijtc-562	117	13	j.	j.	PROPN
ijtc-562	117	14	(	(	PUNCT
ijtc-562	117	15	2022	2022	NUM
ijtc-562	117	16	)	)	PUNCT
ijtc-562	117	17	.	.	PUNCT
ijtc-562	118	1	audits	audits	NOUN
ijtc-562	118	2	,	,	PUNCT
ijtc-562	118	3	audit	audit	NOUN
ijtc-562	118	4	effectiveness	effectiveness	NOUN
ijtc-562	118	5	,	,	PUNCT
ijtc-562	118	6	and	and	CCONJ
ijtc-562	118	7	post	post	ADJ
ijtc-562	118	8	-	-	ADJ
ijtc-562	118	9	audit	audit	ADJ
ijtc-562	118	10	tax	tax	NOUN
ijtc-562	118	11	compliance	compliance	NOUN
ijtc-562	118	12	.	.	PUNCT
ijtc-562	119	1	journal	journal	NOUN
ijtc-562	119	2	of	of	ADP
ijtc-562	119	3	economic	economic	ADJ
ijtc-562	119	4	behavior	behavior	NOUN
ijtc-562	119	5	&	&	CCONJ
ijtc-562	119	6	organization	organization	PROPN
ijtc-562	119	7	,	,	PUNCT
ijtc-562	119	8	195	195	NUM
ijtc-562	119	9	,	,	PUNCT
ijtc-562	119	10	87–102	87–102	NUM
ijtc-562	119	11	.	.	PUNCT
ijtc-562	119	12	https://doi.org/10.1016/j.jebo.2022.01.003	https://doi.org/10.1016/j.jebo.2022.01.003	PROPN
ijtc-562	119	13	klaser	klaser	PROPN
ijtc-562	119	14	,	,	PUNCT
ijtc-562	119	15	k.	k.	PROPN
ijtc-562	119	16	,	,	PUNCT
ijtc-562	119	17	&	&	CCONJ
ijtc-562	119	18	mittone	mittone	PROPN
ijtc-562	119	19	,	,	PUNCT
ijtc-562	119	20	l.	l.	PROPN
ijtc-562	119	21	(	(	PUNCT
ijtc-562	119	22	2022	2022	NUM
ijtc-562	119	23	)	)	PUNCT
ijtc-562	119	24	.	.	PUNCT
ijtc-562	120	1	can	can	AUX
ijtc-562	120	2	the	the	DET
ijtc-562	120	3	rawlsian	rawlsian	ADJ
ijtc-562	120	4	veil	veil	NOUN
ijtc-562	120	5	of	of	ADP
ijtc-562	120	6	ignorance	ignorance	NOUN
ijtc-562	120	7	foster	foster	ADJ
ijtc-562	120	8	tax	tax	NOUN
ijtc-562	120	9	compliance	compliance	NOUN
ijtc-562	120	10	?	?	PUNCT
ijtc-562	121	1	evidence	evidence	NOUN
ijtc-562	121	2	from	from	ADP
ijtc-562	121	3	a	a	DET
ijtc-562	121	4	laboratory	laboratory	NOUN
ijtc-562	121	5	experiment	experiment	NOUN
ijtc-562	121	6	.	.	PUNCT
ijtc-562	122	1	journal	journal	NOUN
ijtc-562	122	2	of	of	ADP
ijtc-562	122	3	economic	economic	ADJ
ijtc-562	122	4	behavior	behavior	NOUN
ijtc-562	122	5	&	&	CCONJ
ijtc-562	122	6	organization	organization	PROPN
ijtc-562	122	7	,	,	PUNCT
ijtc-562	122	8	200	200	NUM
ijtc-562	122	9	,	,	PUNCT
ijtc-562	122	10	99	99	NUM
ijtc-562	122	11	–	–	SYM
ijtc-562	122	12	113	113	NUM
ijtc-562	122	13	.	.	PUNCT
ijtc-562	122	14	https://doi.org/10.1016/j.jebo.2022.05.018	https://doi.org/10.1016/j.jebo.2022.05.018	PROPN
ijtc-562	123	1	kurniati	kurniati	PROPN
ijtc-562	123	2	,	,	PUNCT
ijtc-562	123	3	d.	d.	PROPN
ijtc-562	123	4	(	(	PUNCT
ijtc-562	123	5	2022	2022	NUM
ijtc-562	123	6	,	,	PUNCT
ijtc-562	123	7	june	june	PROPN
ijtc-562	123	8	8)	8)	NUM
ijtc-562	123	9	.	.	PUNCT
ijtc-562	124	1	panja	panja	PROPN
ijtc-562	124	2	rekomendasikan	rekomendasikan	PROPN
ijtc-562	124	3	pemerintah	pemerintah	PROPN
ijtc-562	124	4	naikkan	naikkan	PROPN
ijtc-562	124	5	tax	tax	PROPN
ijtc-562	124	6	ratio	ratio	PROPN
ijtc-562	124	7	jadi	jadi	PROPN
ijtc-562	124	8	9,45%10,0	9,45%10,0	NUM
ijtc-562	124	9	%	%	NOUN
ijtc-562	124	10	.	.	PUNCT
ijtc-562	125	1	ddtc	ddtc	PROPN
ijtc-562	125	2	news	news	PROPN
ijtc-562	125	3	,	,	PUNCT
ijtc-562	125	4	1–5	1–5	NUM
ijtc-562	125	5	.	.	PUNCT
ijtc-562	126	1	https://news.ddtc.co.id/panja-rekomendasikan-pemerintahnaikkan-tax-ratio-jadi-945-100-39689	https://news.ddtc.co.id/panja-rekomendasikan-pemerintahnaikkan-tax-ratio-jadi-945-100-39689	PROPN
ijtc-562	126	2	latofah	latofah	NOUN
ijtc-562	126	3	,	,	PUNCT
ijtc-562	126	4	n.	n.	NOUN
ijtc-562	126	5	,	,	PUNCT
ijtc-562	126	6	&	&	CCONJ
ijtc-562	126	7	harjo	harjo	PROPN
ijtc-562	126	8	,	,	PUNCT
ijtc-562	126	9	d.	d.	PROPN
ijtc-562	126	10	(	(	PUNCT
ijtc-562	126	11	2020	2020	NUM
ijtc-562	126	12	)	)	PUNCT
ijtc-562	126	13	.	.	PUNCT
ijtc-562	127	1	analisis	analisis	ADJ
ijtc-562	127	2	tax	tax	NOUN
ijtc-562	127	3	awareness	awareness	NOUN
ijtc-562	127	4	dalam	dalam	PROPN
ijtc-562	127	5	upaya	upaya	PROPN
ijtc-562	127	6	meningkatkan	meningkatkan	PROPN
ijtc-562	127	7	kepatuhan	kepatuhan	PROPN
ijtc-562	127	8	wajib	wajib	PROPN
ijtc-562	127	9	pajak	pajak	PROPN
ijtc-562	127	10	di	di	PROPN
ijtc-562	127	11	kantor	kantor	PROPN
ijtc-562	127	12	pelayanan	pelayanan	PROPN
ijtc-562	127	13	pajak	pajak	PROPN
ijtc-562	127	14	pratama	pratama	NOUN
ijtc-562	127	15	bekasi	bekasi	PROPN
ijtc-562	127	16	barat	barat	PROPN
ijtc-562	127	17	.	.	PUNCT
ijtc-562	128	1	jurnal	jurnal	PROPN
ijtc-562	128	2	pajak	pajak	PROPN
ijtc-562	128	3	vokasi	vokasi	NOUN
ijtc-562	128	4	(	(	PUNCT
ijtc-562	128	5	jupasi	jupasi	NOUN
ijtc-562	128	6	)	)	PUNCT
ijtc-562	128	7	,	,	PUNCT
ijtc-562	128	8	2(1	2(1	NUM
ijtc-562	128	9	)	)	PUNCT
ijtc-562	128	10	,	,	PUNCT
ijtc-562	128	11	52–62	52–62	NUM
ijtc-562	128	12	.	.	PUNCT
ijtc-562	129	1	https://doi.org/10.31334/jupasi.v2i1.1121	https://doi.org/10.31334/jupasi.v2i1.1121	PROPN
ijtc-562	129	2	lhoka	lhoka	NOUN
ijtc-562	129	3	,	,	PUNCT
ijtc-562	129	4	n.	n.	PROPN
ijtc-562	129	5	l.	l.	PROPN
ijtc-562	129	6	p.	p.	PROPN
ijtc-562	129	7	d.	d.	PROPN
ijtc-562	130	1	p.	p.	PROPN
ijtc-562	130	2	,	,	PUNCT
ijtc-562	130	3	&	&	CCONJ
ijtc-562	130	4	sukartha	sukartha	PROPN
ijtc-562	130	5	,	,	PUNCT
ijtc-562	130	6	i.	i.	PROPN
ijtc-562	130	7	m.	m.	PROPN
ijtc-562	130	8	(	(	PUNCT
ijtc-562	130	9	2020	2020	NUM
ijtc-562	130	10	)	)	PUNCT
ijtc-562	130	11	.	.	PUNCT
ijtc-562	131	1	pengaruh	pengaruh	NOUN
ijtc-562	131	2	e	e	NOUN
ijtc-562	131	3	-	-	NOUN
ijtc-562	131	4	spt	spt	ADJ
ijtc-562	131	5	,	,	PUNCT
ijtc-562	131	6	sanksi	sanksi	PROPN
ijtc-562	131	7	,	,	PUNCT
ijtc-562	131	8	sosialisasi	sosialisasi	PROPN
ijtc-562	131	9	,	,	PUNCT
ijtc-562	131	10	pengetahuan	pengetahuan	NOUN
ijtc-562	131	11	perpajakan	perpajakan	X
ijtc-562	131	12	,	,	PUNCT
ijtc-562	131	13	dan	dan	PROPN
ijtc-562	131	14	moralitas	moralitas	PROPN
ijtc-562	131	15	pada	pada	PROPN
ijtc-562	131	16	kepatuhan	kepatuhan	PROPN
ijtc-562	131	17	wajib	wajib	PROPN
ijtc-562	131	18	pajak	pajak	PROPN
ijtc-562	131	19	.	.	PUNCT
ijtc-562	132	1	e	e	X
ijtc-562	132	2	-	-	ADJ
ijtc-562	132	3	jurnal	jurnal	ADJ
ijtc-562	132	4	akuntansi	akuntansi	PROPN
ijtc-562	132	5	,	,	PUNCT
ijtc-562	132	6	30(7	30(7	NUM
ijtc-562	132	7	)	)	PUNCT
ijtc-562	132	8	,	,	PUNCT
ijtc-562	132	9	1699	1699	NUM
ijtc-562	132	10	.	.	PUNCT
ijtc-562	133	1	https://doi.org/10.24843/eja.2020.v30.i07.p07	https://doi.org/10.24843/eja.2020.v30.i07.p07	NOUN
ijtc-562	133	2	masrullah	masrullah	NOUN
ijtc-562	133	3	,	,	PUNCT
ijtc-562	133	4	m.	m.	NOUN
ijtc-562	133	5	,	,	PUNCT
ijtc-562	133	6	asriati	asriati	PROPN
ijtc-562	133	7	,	,	PUNCT
ijtc-562	133	8	a.	a.	PROPN
ijtc-562	133	9	,	,	PUNCT
ijtc-562	133	10	&	&	CCONJ
ijtc-562	133	11	alfiah	alfiah	PROPN
ijtc-562	133	12	s	s	PROPN
ijtc-562	133	13	,	,	PUNCT
ijtc-562	133	14	n.	n.	PROPN
ijtc-562	133	15	r.	r.	PROPN
ijtc-562	133	16	(	(	PUNCT
ijtc-562	133	17	2021	2021	NUM
ijtc-562	133	18	)	)	PUNCT
ijtc-562	133	19	.	.	PUNCT
ijtc-562	134	1	penerapan	penerapan	NOUN
ijtc-562	134	2	self	self	NOUN
ijtc-562	134	3	assesstment	assesstment	PROPN
ijtc-562	134	4	system	system	NOUN
ijtc-562	134	5	dalam	dalam	PROPN
ijtc-562	134	6	meningkatkan	meningkatkan	PROPN
ijtc-562	134	7	kesadaran	kesadaran	PROPN
ijtc-562	134	8	atas	atas	PROPN
ijtc-562	135	1	kepatuhan	kepatuhan	PROPN
ijtc-562	135	2	membayar	membayar	PROPN
ijtc-562	135	3	pajak	pajak	PROPN
ijtc-562	135	4	di	di	PROPN
ijtc-562	135	5	kabupaten	kabupaten	PROPN
ijtc-562	135	6	gowa	gowa	PROPN
ijtc-562	135	7	.	.	PUNCT
ijtc-562	136	1	amnesty	amnesty	NOUN
ijtc-562	136	2	:	:	PUNCT
ijtc-562	136	3	jurnal	jurnal	ADJ
ijtc-562	136	4	riset	riset	PROPN
ijtc-562	136	5	perpajakan	perpajakan	PROPN
ijtc-562	136	6	,	,	PUNCT
ijtc-562	136	7	4(1	4(1	NOUN
ijtc-562	136	8	)	)	PUNCT
ijtc-562	136	9	,	,	PUNCT
ijtc-562	136	10	23–33	23–33	NUM
ijtc-562	136	11	.	.	PUNCT
ijtc-562	137	1	https://doi.org/10.26618/jrp.v4i1.5304	https://doi.org/10.26618/jrp.v4i1.5304	NOUN
ijtc-562	137	2	menichini	menichini	NOUN
ijtc-562	137	3	,	,	PUNCT
ijtc-562	137	4	a.	a.	NOUN
ijtc-562	137	5	a.	a.	NOUN
ijtc-562	137	6	(	(	PUNCT
ijtc-562	137	7	2020	2020	NUM
ijtc-562	137	8	)	)	PUNCT
ijtc-562	137	9	.	.	PUNCT
ijtc-562	138	1	how	how	SCONJ
ijtc-562	138	2	do	do	AUX
ijtc-562	138	3	firm	firm	ADJ
ijtc-562	138	4	characteristics	characteristic	NOUN
ijtc-562	138	5	affect	affect	VERB
ijtc-562	138	6	the	the	DET
ijtc-562	138	7	corporate	corporate	ADJ
ijtc-562	138	8	income	income	NOUN
ijtc-562	138	9	tax	tax	NOUN
ijtc-562	138	10	revenue	revenue	NOUN
ijtc-562	138	11	?	?	PUNCT
ijtc-562	139	1	international	international	ADJ
ijtc-562	139	2	review	review	NOUN
ijtc-562	139	3	of	of	ADP
ijtc-562	139	4	economics	economic	NOUN
ijtc-562	139	5	and	and	CCONJ
ijtc-562	139	6	finance	finance	NOUN
ijtc-562	139	7	,	,	PUNCT
ijtc-562	139	8	65(september	65(september	NUM
ijtc-562	139	9	2019	2019	NUM
ijtc-562	139	10	)	)	PUNCT
ijtc-562	139	11	,	,	PUNCT
ijtc-562	139	12	146–162	146–162	NUM
ijtc-562	139	13	.	.	PUNCT
ijtc-562	140	1	https://doi.org/10.1016/j.iref.2019.10.004	https://doi.org/10.1016/j.iref.2019.10.004	NUM
ijtc-562	140	2	miles	mile	NOUN
ijtc-562	140	3	,	,	PUNCT
ijtc-562	140	4	m.	m.	PROPN
ijtc-562	140	5	b.	b.	PROPN
ijtc-562	140	6	,	,	PUNCT
ijtc-562	140	7	&	&	CCONJ
ijtc-562	140	8	huberman	huberman	NOUN
ijtc-562	140	9	,	,	PUNCT
ijtc-562	140	10	m.	m.	NOUN
ijtc-562	140	11	a.	a.	NOUN
ijtc-562	140	12	(	(	PUNCT
ijtc-562	140	13	1994	1994	NUM
ijtc-562	140	14	)	)	PUNCT
ijtc-562	140	15	.	.	PUNCT
ijtc-562	141	1	qualitative	qualitative	ADJ
ijtc-562	141	2	data	datum	NOUN
ijtc-562	141	3	analysis	analysis	NOUN
ijtc-562	141	4	:	:	PUNCT
ijtc-562	141	5	an	an	DET
ijtc-562	141	6	expanded	expand	VERB
ijtc-562	141	7	sourcebook	sourcebook	NOUN
ijtc-562	141	8	(	(	PUNCT
ijtc-562	141	9	2nd	2nd	ADJ
ijtc-562	141	10	ed	ed	NOUN
ijtc-562	141	11	.	.	PUNCT
ijtc-562	141	12	)	)	PUNCT
ijtc-562	141	13	.	.	PUNCT
ijtc-562	142	1	sage	sage	NOUN
ijtc-562	142	2	publications	publication	NOUN
ijtc-562	142	3	,	,	PUNCT
ijtc-562	142	4	inc	inc	PROPN
ijtc-562	142	5	.	.	PROPN
ijtc-562	142	6	https://psycnet.apa.org/record/1995-97407-000	https://psycnet.apa.org/record/1995-97407-000	PROPN
ijtc-562	142	7	natalia	natalia	PROPN
ijtc-562	142	8	,	,	PUNCT
ijtc-562	142	9	a.	a.	NOUN
ijtc-562	142	10	(	(	PUNCT
ijtc-562	142	11	2020	2020	NUM
ijtc-562	142	12	,	,	PUNCT
ijtc-562	142	13	january	january	PROPN
ijtc-562	142	14	20	20	NUM
ijtc-562	142	15	)	)	PUNCT
ijtc-562	142	16	.	.	PUNCT
ijtc-562	143	1	apa	apa	PROPN
ijtc-562	143	2	saja	saja	PROPN
ijtc-562	143	3	yang	yang	PROPN
ijtc-562	143	4	menyebabkan	menyebabkan	PROPN
ijtc-562	143	5	rendahnya	rendahnya	PROPN
ijtc-562	143	6	kesadaran	kesadaran	VERB
ijtc-562	143	7	memabayar	memabayar	VERB
ijtc-562	143	8	pajak	pajak	ADV
ijtc-562	143	9	?	?	PUNCT
ijtc-562	144	1	ajaib	ajaib	PROPN
ijtc-562	144	2	,	,	PUNCT
ijtc-562	144	3	1–3	1–3	NOUN
ijtc-562	144	4	.	.	PUNCT
ijtc-562	145	1	https://ajaib.co.id/apa-saja-penyebab-rendahnya-kesadaran-membayarpajak/	https://ajaib.co.id/apa-saja-penyebab-rendahnya-kesadaran-membayarpajak/	PROPN
ijtc-562	145	2	pentahelix	pentahelix	ADJ
ijtc-562	145	3	collaboration	collaboration	NOUN
ijtc-562	145	4	in	in	ADP
ijtc-562	145	5	improving	improve	VERB
ijtc-562	145	6	taxpayer	taxpayer	NOUN
ijtc-562	145	7	compliance	compliance	NOUN
ijtc-562	145	8	rahmi	rahmi	NOUN
ijtc-562	145	9	,	,	PUNCT
ijtc-562	145	10	selvi	selvi	PROPN
ijtc-562	145	11	,	,	PUNCT
ijtc-562	145	12	and	and	CCONJ
ijtc-562	145	13	purwaningtyas	purwaningtyas	PROPN
ijtc-562	145	14	357	357	NUM
ijtc-562	145	15	|	|	ADV
ijtc-562	145	16	ilomata	ilomata	PROPN
ijtc-562	145	17	international	international	ADJ
ijtc-562	145	18	journal	journal	NOUN
ijtc-562	145	19	of	of	ADP
ijtc-562	145	20	tax	tax	PROPN
ijtc-562	145	21	&	&	CCONJ
ijtc-562	145	22	accounting	accounting	PROPN
ijtc-562	145	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-562	145	24	novianti	novianti	PROPN
ijtc-562	145	25	,	,	PUNCT
ijtc-562	145	26	k.	k.	PROPN
ijtc-562	145	27	r.	r.	PROPN
ijtc-562	145	28	(	(	PUNCT
ijtc-562	145	29	2020	2020	NUM
ijtc-562	145	30	)	)	PUNCT
ijtc-562	145	31	.	.	PUNCT
ijtc-562	146	1	the	the	DET
ijtc-562	146	2	penta	penta	NOUN
ijtc-562	146	3	-	-	PUNCT
ijtc-562	146	4	helix	helix	NOUN
ijtc-562	146	5	:	:	PUNCT
ijtc-562	146	6	a	a	DET
ijtc-562	146	7	sustainable	sustainable	ADJ
ijtc-562	146	8	tourism	tourism	NOUN
ijtc-562	146	9	strategy	strategy	NOUN
ijtc-562	146	10	of	of	ADP
ijtc-562	146	11	bali	bali	PROPN
ijtc-562	146	12	’s	’s	PART
ijtc-562	146	13	villages	village	NOUN
ijtc-562	146	14	.	.	PUNCT
ijtc-562	147	1	jurnal	jurnal	ADJ
ijtc-562	147	2	inovasi	inovasi	PROPN
ijtc-562	147	3	ekonomi	ekonomi	PROPN
ijtc-562	147	4	,	,	PUNCT
ijtc-562	147	5	5(03	5(03	NUM
ijtc-562	147	6	)	)	PUNCT
ijtc-562	147	7	,	,	PUNCT
ijtc-562	147	8	125	125	NUM
ijtc-562	147	9	.	.	PUNCT
ijtc-562	148	1	https://doi.org/10.22219/jiko.v5i03.10921	https://doi.org/10.22219/jiko.v5i03.10921	PROPN
ijtc-562	148	2	nurmalia	nurmalia	PROPN
ijtc-562	148	3	,	,	PUNCT
ijtc-562	148	4	a.	a.	NOUN
ijtc-562	148	5	(	(	PUNCT
ijtc-562	148	6	2018	2018	NUM
ijtc-562	148	7	)	)	PUNCT
ijtc-562	148	8	.	.	PUNCT
ijtc-562	149	1	strategi	strategi	PROPN
ijtc-562	149	2	pengembangan	pengembangan	PROPN
ijtc-562	149	3	usaha	usaha	PROPN
ijtc-562	149	4	mikro	mikro	PROPN
ijtc-562	149	5	kecil	kecil	PROPN
ijtc-562	149	6	dan	dan	PROPN
ijtc-562	149	7	menengah	menengah	PROPN
ijtc-562	149	8	(	(	PUNCT
ijtc-562	149	9	umkm	umkm	NOUN
ijtc-562	149	10	)	)	PUNCT
ijtc-562	149	11	dengan	dengan	PROPN
ijtc-562	149	12	model	model	PROPN
ijtc-562	149	13	pentahelix	pentahelix	NOUN
ijtc-562	150	1	[	[	X
ijtc-562	150	2	universitas	universita	NOUN
ijtc-562	150	3	muhammadiyah	muhammadiyah	ADP
ijtc-562	150	4	yogyakarta	yogyakarta	PROPN
ijtc-562	150	5	]	]	PUNCT
ijtc-562	150	6	.	.	PUNCT
ijtc-562	151	1	in	in	ADP
ijtc-562	151	2	universitas	universita	NOUN
ijtc-562	151	3	muhammadiyah	muhammadiyah	ADV
ijtc-562	151	4	.	.	PUNCT
ijtc-562	152	1	http://repository.umy.ac.id/handle/123456789/18843?show=full	http://repository.umy.ac.id/handle/123456789/18843?show=full	NOUN
ijtc-562	152	2	prabowo	prabowo	NOUN
ijtc-562	152	3	,	,	PUNCT
ijtc-562	152	4	o.	o.	PROPN
ijtc-562	152	5	m.	m.	NOUN
ijtc-562	152	6	,	,	PUNCT
ijtc-562	152	7	&	&	CCONJ
ijtc-562	152	8	indarto	indarto	PROPN
ijtc-562	152	9	,	,	PUNCT
ijtc-562	152	10	i.	i.	PROPN
ijtc-562	152	11	(	(	PUNCT
ijtc-562	152	12	2018	2018	NUM
ijtc-562	152	13	)	)	PUNCT
ijtc-562	152	14	.	.	PUNCT
ijtc-562	153	1	efektivitas	efektivitas	PROPN
ijtc-562	153	2	pelaksanaan	pelaksanaan	PROPN
ijtc-562	153	3	reformasi	reformasi	PROPN
ijtc-562	153	4	perpajakan	perpajakan	PROPN
ijtc-562	153	5	.	.	PUNCT
ijtc-562	154	1	jurnal	jurnal	PROPN
ijtc-562	154	2	riset	riset	PROPN
ijtc-562	154	3	ekonomi	ekonomi	PROPN
ijtc-562	154	4	dan	dan	PROPN
ijtc-562	154	5	bisnis	bisnis	PROPN
ijtc-562	154	6	,	,	PUNCT
ijtc-562	154	7	11(3	11(3	NUM
ijtc-562	154	8	)	)	PUNCT
ijtc-562	154	9	,	,	PUNCT
ijtc-562	154	10	220	220	NUM
ijtc-562	154	11	.	.	X
ijtc-562	154	12	https://doi.org/10.26623/jreb.v11i3.1144	https://doi.org/10.26623/jreb.v11i3.1144	NUM
ijtc-562	154	13	purba	purba	PROPN
ijtc-562	154	14	,	,	PUNCT
ijtc-562	154	15	a.	a.	NOUN
ijtc-562	154	16	s.	s.	PROPN
ijtc-562	154	17	,	,	PUNCT
ijtc-562	154	18	&	&	CCONJ
ijtc-562	154	19	setiawan	setiawan	PROPN
ijtc-562	154	20	,	,	PUNCT
ijtc-562	154	21	i.	i.	PROPN
ijtc-562	154	22	(	(	PUNCT
ijtc-562	154	23	2022	2022	NUM
ijtc-562	154	24	)	)	PUNCT
ijtc-562	154	25	.	.	PUNCT
ijtc-562	155	1	analisis	analisis	PROPN
ijtc-562	155	2	konsep	konsep	PROPN
ijtc-562	155	3	penta	penta	PROPN
ijtc-562	155	4	helix	helix	NOUN
ijtc-562	155	5	dalam	dalam	PROPN
ijtc-562	155	6	pengembangan	pengembangan	NOUN
ijtc-562	155	7	potensi	potensi	PROPN
ijtc-562	155	8	wisata	wisata	PROPN
ijtc-562	155	9	di	di	PROPN
ijtc-562	155	10	kampung	kampung	PROPN
ijtc-562	155	11	bekelir	bekelir	PROPN
ijtc-562	155	12	tangerang	tangerang	PROPN
ijtc-562	155	13	.	.	PUNCT
ijtc-562	156	1	formosa	formosa	PROPN
ijtc-562	156	2	journal	journal	PROPN
ijtc-562	156	3	of	of	ADP
ijtc-562	156	4	multidisciplinary	multidisciplinary	ADJ
ijtc-562	156	5	research	research	NOUN
ijtc-562	156	6	,	,	PUNCT
ijtc-562	156	7	1(4	1(4	NUM
ijtc-562	156	8	)	)	PUNCT
ijtc-562	156	9	,	,	PUNCT
ijtc-562	156	10	919	919	NUM
ijtc-562	156	11	–	–	PUNCT
ijtc-562	156	12	930	930	NUM
ijtc-562	156	13	.	.	PUNCT
ijtc-562	157	1	https://doi.org/10.55927/fjmr.v1i4.931	https://doi.org/10.55927/fjmr.v1i4.931	PROPN
ijtc-562	157	2	purwanto	purwanto	NOUN
ijtc-562	157	3	,	,	PUNCT
ijtc-562	157	4	p.	p.	NOUN
ijtc-562	157	5	,	,	PUNCT
ijtc-562	157	6	&	&	CCONJ
ijtc-562	157	7	safira	safira	PROPN
ijtc-562	157	8	,	,	PUNCT
ijtc-562	157	9	h.	h.	PROPN
ijtc-562	157	10	(	(	PUNCT
ijtc-562	157	11	2020	2020	NUM
ijtc-562	157	12	)	)	PUNCT
ijtc-562	157	13	.	.	PUNCT
ijtc-562	158	1	analysis	analysis	NOUN
ijtc-562	158	2	of	of	ADP
ijtc-562	158	3	corporate	corporate	ADJ
ijtc-562	158	4	taxpayer	taxpayer	NOUN
ijtc-562	158	5	compliance	compliance	NOUN
ijtc-562	158	6	and	and	CCONJ
ijtc-562	158	7	its	its	PRON
ijtc-562	158	8	implication	implication	NOUN
ijtc-562	158	9	to	to	ADP
ijtc-562	158	10	self	self	NOUN
ijtc-562	158	11	-	-	PUNCT
ijtc-562	158	12	assessment	assessment	NOUN
ijtc-562	158	13	system	system	NOUN
ijtc-562	158	14	implementation	implementation	NOUN
ijtc-562	158	15	.	.	PUNCT
ijtc-562	159	1	international	international	ADJ
ijtc-562	159	2	journal	journal	PROPN
ijtc-562	159	3	of	of	ADP
ijtc-562	159	4	economics	economics	PROPN
ijtc-562	159	5	development	development	PROPN
ijtc-562	159	6	research	research	PROPN
ijtc-562	159	7	(	(	PUNCT
ijtc-562	159	8	ijedr	ijedr	PROPN
ijtc-562	159	9	)	)	PUNCT
ijtc-562	159	10	,	,	PUNCT
ijtc-562	159	11	1(3	1(3	NUM
ijtc-562	159	12	)	)	PUNCT
ijtc-562	159	13	,	,	PUNCT
ijtc-562	159	14	213–224	213–224	NUM
ijtc-562	159	15	.	.	PUNCT
ijtc-562	160	1	https://doi.org/10.37385/ijedr.v1i3.131	https://doi.org/10.37385/ijedr.v1i3.131	PROPN
ijtc-562	160	2	rahayu	rahayu	PROPN
ijtc-562	160	3	,	,	PUNCT
ijtc-562	160	4	s.	s.	PROPN
ijtc-562	160	5	k.	k.	PROPN
ijtc-562	160	6	(	(	PUNCT
ijtc-562	160	7	2013	2013	NUM
ijtc-562	160	8	)	)	PUNCT
ijtc-562	160	9	.	.	PUNCT
ijtc-562	161	1	auditing	auditing	NOUN
ijtc-562	161	2	:	:	PUNCT
ijtc-562	161	3	konsep	konsep	PROPN
ijtc-562	161	4	dasar	dasar	VERB
ijtc-562	161	5	dan	dan	PROPN
ijtc-562	161	6	pedoman	pedoman	PROPN
ijtc-562	161	7	pemeriksaan	pemeriksaan	PROPN
ijtc-562	161	8	akuntan	akuntan	PROPN
ijtc-562	161	9	publik	publik	PROPN
ijtc-562	161	10	(	(	PUNCT
ijtc-562	161	11	1st	1st	ADJ
ijtc-562	161	12	ed	ed	NOUN
ijtc-562	161	13	.	.	PUNCT
ijtc-562	161	14	)	)	PUNCT
ijtc-562	161	15	.	.	PUNCT
ijtc-562	162	1	graha	graha	PROPN
ijtc-562	162	2	ilmu	ilmu	PROPN
ijtc-562	162	3	.	.	PUNCT
ijtc-562	162	4	http://inlislite.undiksha.ac.id/opac/detail-opac?id=5842	http://inlislite.undiksha.ac.id/opac/detail-opac?id=5842	NOUN
ijtc-562	162	5	rahmadhani	rahmadhani	ADJ
ijtc-562	162	6	,	,	PUNCT
ijtc-562	162	7	s.	s.	PROPN
ijtc-562	162	8	r.	r.	PROPN
ijtc-562	162	9	,	,	PUNCT
ijtc-562	162	10	cheisviyanny	cheisviyanny	PROPN
ijtc-562	162	11	,	,	PUNCT
ijtc-562	162	12	c.	c.	PROPN
ijtc-562	162	13	,	,	PUNCT
ijtc-562	162	14	&	&	CCONJ
ijtc-562	162	15	mulyani	mulyani	PROPN
ijtc-562	162	16	,	,	PUNCT
ijtc-562	162	17	e.	e.	PROPN
ijtc-562	162	18	(	(	PUNCT
ijtc-562	162	19	2020	2020	NUM
ijtc-562	162	20	)	)	PUNCT
ijtc-562	162	21	.	.	PUNCT
ijtc-562	163	1	analisis	analisis	NOUN
ijtc-562	163	2	kepatuhan	kepatuhan	PROPN
ijtc-562	163	3	pajak	pajak	ADV
ijtc-562	163	4	pelaku	pelaku	PROPN
ijtc-562	163	5	umkm	umkm	ADJ
ijtc-562	163	6	pasca	pasca	NOUN
ijtc-562	163	7	penerbitan	penerbitan	PROPN
ijtc-562	163	8	peraturan	peraturan	PROPN
ijtc-562	163	9	pemerintah	pemerintah	PROPN
ijtc-562	163	10	nomor	nomor	VERB
ijtc-562	163	11	23	23	NUM
ijtc-562	163	12	tahun	tahun	PROPN
ijtc-562	163	13	2018	2018	NUM
ijtc-562	163	14	.	.	PUNCT
ijtc-562	164	1	jurnal	jurnal	ADJ
ijtc-562	164	2	eksplorasi	eksplorasi	PROPN
ijtc-562	164	3	akuntansi	akuntansi	PROPN
ijtc-562	164	4	,	,	PUNCT
ijtc-562	164	5	2(1	2(1	NUM
ijtc-562	164	6	)	)	PUNCT
ijtc-562	164	7	,	,	PUNCT
ijtc-562	164	8	2537–2553	2537–2553	NUM
ijtc-562	164	9	.	.	PUNCT
ijtc-562	165	1	https://doi.org/10.24036/jea.v2i1.228	https://doi.org/10.24036/jea.v2i1.228	PROPN
ijtc-562	165	2	rahman	rahman	PROPN
ijtc-562	165	3	,	,	PUNCT
ijtc-562	165	4	a.	a.	NOUN
ijtc-562	165	5	(	(	PUNCT
ijtc-562	165	6	2017	2017	NUM
ijtc-562	165	7	)	)	PUNCT
ijtc-562	165	8	.	.	PUNCT
ijtc-562	166	1	sebuah	sebuah	PROPN
ijtc-562	166	2	pelajaran	pelajaran	PROPN
ijtc-562	166	3	dari	dari	PROPN
ijtc-562	166	4	pelaksanaan	pelaksanaan	PROPN
ijtc-562	166	5	reformasi	reformasi	PROPN
ijtc-562	166	6	pajak	pajak	PROPN
ijtc-562	166	7	di	di	PROPN
ijtc-562	166	8	indonesia	indonesia	PROPN
ijtc-562	166	9	dan	dan	PROPN
ijtc-562	166	10	vietnam	vietnam	PROPN
ijtc-562	166	11	.	.	PUNCT
ijtc-562	167	1	jurnal	jurnal	ADJ
ijtc-562	167	2	borneo	borneo	PROPN
ijtc-562	167	3	administrator	administrator	NOUN
ijtc-562	167	4	,	,	PUNCT
ijtc-562	167	5	13(1	13(1	NUM
ijtc-562	167	6	)	)	PUNCT
ijtc-562	167	7	,	,	PUNCT
ijtc-562	167	8	73	73	NUM
ijtc-562	167	9	.	.	PUNCT
ijtc-562	168	1	https://doi.org/10.24258/jba.v13i1.276	https://doi.org/10.24258/jba.v13i1.276	PROPN
ijtc-562	168	2	rizkiyah	rizkiyah	NOUN
ijtc-562	168	3	,	,	PUNCT
ijtc-562	168	4	p.	p.	PROPN
ijtc-562	168	5	,	,	PUNCT
ijtc-562	168	6	liyushiana	liyushiana	PROPN
ijtc-562	168	7	,	,	PUNCT
ijtc-562	168	8	l.	l.	PROPN
ijtc-562	168	9	,	,	PUNCT
ijtc-562	168	10	&	&	CCONJ
ijtc-562	168	11	herman	herman	PROPN
ijtc-562	168	12	,	,	PUNCT
ijtc-562	168	13	h.	h.	PROPN
ijtc-562	168	14	(	(	PUNCT
ijtc-562	168	15	2019	2019	NUM
ijtc-562	168	16	)	)	PUNCT
ijtc-562	168	17	.	.	PUNCT
ijtc-562	169	1	sinergitas	sinergitas	PROPN
ijtc-562	169	2	pentahelix	pentahelix	PROPN
ijtc-562	169	3	dalam	dalam	PROPN
ijtc-562	169	4	pemulihan	pemulihan	PROPN
ijtc-562	169	5	pariwisata	pariwisata	PROPN
ijtc-562	169	6	pasca	pasca	VERB
ijtc-562	169	7	bencana	bencana	PROPN
ijtc-562	169	8	erupsi	erupsi	VERB
ijtc-562	169	9	gunung	gunung	PROPN
ijtc-562	169	10	api	api	PROPN
ijtc-562	169	11	sinabung	sinabung	PROPN
ijtc-562	169	12	di	di	PROPN
ijtc-562	169	13	kabupaten	kabupaten	PROPN
ijtc-562	169	14	karo	karo	PROPN
ijtc-562	169	15	,	,	PUNCT
ijtc-562	169	16	sumatera	sumatera	PROPN
ijtc-562	169	17	utara	utara	NOUN
ijtc-562	169	18	.	.	PUNCT
ijtc-562	170	1	jurnal	jurnal	ADJ
ijtc-562	170	2	ipta	ipta	NOUN
ijtc-562	170	3	,	,	PUNCT
ijtc-562	170	4	7(2	7(2	NUM
ijtc-562	170	5	)	)	PUNCT
ijtc-562	170	6	,	,	PUNCT
ijtc-562	170	7	247	247	NUM
ijtc-562	170	8	.	.	PUNCT
ijtc-562	171	1	https://doi.org/10.24843/ipta.2019.v07.i02.p15	https://doi.org/10.24843/ipta.2019.v07.i02.p15	PROPN
ijtc-562	171	2	saad	saad	PROPN
ijtc-562	171	3	,	,	PUNCT
ijtc-562	171	4	n.	n.	PROPN
ijtc-562	171	5	(	(	PUNCT
ijtc-562	171	6	2014	2014	NUM
ijtc-562	171	7	)	)	PUNCT
ijtc-562	171	8	.	.	PUNCT
ijtc-562	172	1	tax	tax	NOUN
ijtc-562	172	2	knowledge	knowledge	NOUN
ijtc-562	172	3	,	,	PUNCT
ijtc-562	172	4	tax	tax	NOUN
ijtc-562	172	5	complexity	complexity	NOUN
ijtc-562	172	6	and	and	CCONJ
ijtc-562	172	7	tax	tax	NOUN
ijtc-562	172	8	compliance	compliance	NOUN
ijtc-562	172	9	:	:	PUNCT
ijtc-562	172	10	taxpayers	taxpayer	NOUN
ijtc-562	172	11	’	'	PUNCT
ijtc-562	172	12	view	view	NOUN
ijtc-562	172	13	.	.	PUNCT
ijtc-562	173	1	procedia	procedia	ADJ
ijtc-562	173	2	social	social	ADJ
ijtc-562	173	3	and	and	CCONJ
ijtc-562	173	4	behavioral	behavioral	ADJ
ijtc-562	173	5	sciences	science	NOUN
ijtc-562	173	6	,	,	PUNCT
ijtc-562	173	7	109	109	NUM
ijtc-562	173	8	,	,	PUNCT
ijtc-562	173	9	1069–1075	1069–1075	NUM
ijtc-562	173	10	.	.	PUNCT
ijtc-562	174	1	https://doi.org/10.1016/j.sbspro.2013.12.590	https://doi.org/10.1016/j.sbspro.2013.12.590	ADJ
ijtc-562	174	2	sari	sari	NOUN
ijtc-562	174	3	,	,	PUNCT
ijtc-562	174	4	b.	b.	PROPN
ijtc-562	174	5	s.	s.	PROPN
ijtc-562	174	6	n.	n.	PROPN
ijtc-562	174	7	,	,	PUNCT
ijtc-562	174	8	&	&	CCONJ
ijtc-562	174	9	rosdianae	rosdianae	PROPN
ijtc-562	174	10	,	,	PUNCT
ijtc-562	174	11	h.	h.	PROPN
ijtc-562	174	12	(	(	PUNCT
ijtc-562	174	13	2021	2021	NUM
ijtc-562	174	14	)	)	PUNCT
ijtc-562	174	15	.	.	PUNCT
ijtc-562	175	1	evaluation	evaluation	NOUN
ijtc-562	175	2	of	of	ADP
ijtc-562	175	3	the	the	DET
ijtc-562	175	4	implementation	implementation	NOUN
ijtc-562	175	5	of	of	ADP
ijtc-562	175	6	collaborative	collaborative	ADJ
ijtc-562	175	7	governance	governance	NOUN
ijtc-562	175	8	in	in	ADP
ijtc-562	175	9	the	the	DET
ijtc-562	175	10	optimization	optimization	NOUN
ijtc-562	175	11	of	of	ADP
ijtc-562	175	12	dki	dki	PROPN
ijtc-562	175	13	jakarta	jakarta	PROPN
ijtc-562	175	14	regional	regional	PROPN
ijtc-562	175	15	tax	tax	NOUN
ijtc-562	175	16	revenues	revenue	NOUN
ijtc-562	175	17	.	.	PUNCT
ijtc-562	176	1	advances	advance	NOUN
ijtc-562	176	2	in	in	ADP
ijtc-562	176	3	social	social	ADJ
ijtc-562	176	4	science	science	NOUN
ijtc-562	176	5	,	,	PUNCT
ijtc-562	176	6	education	education	NOUN
ijtc-562	176	7	and	and	CCONJ
ijtc-562	176	8	humanities	humanity	NOUN
ijtc-562	176	9	research	research	NOUN
ijtc-562	176	10	,	,	PUNCT
ijtc-562	176	11	558	558	NUM
ijtc-562	176	12	.	.	PUNCT
ijtc-562	177	1	https://doi.org/10.2991/assehr.k.210531.037	https://doi.org/10.2991/assehr.k.210531.037	VERB
ijtc-562	177	2	setiowati	setiowati	NOUN
ijtc-562	177	3	,	,	PUNCT
ijtc-562	177	4	y.	y.	PROPN
ijtc-562	177	5	d.	d.	PROPN
ijtc-562	177	6	,	,	PUNCT
ijtc-562	177	7	fauzi	fauzi	PROPN
ijtc-562	177	8	,	,	PUNCT
ijtc-562	177	9	a.	a.	PROPN
ijtc-562	177	10	,	,	PUNCT
ijtc-562	177	11	&	&	CCONJ
ijtc-562	177	12	sumiati	sumiati	PROPN
ijtc-562	177	13	,	,	PUNCT
ijtc-562	177	14	a.	a.	NOUN
ijtc-562	177	15	(	(	PUNCT
ijtc-562	177	16	2020	2020	NUM
ijtc-562	177	17	)	)	PUNCT
ijtc-562	177	18	.	.	PUNCT
ijtc-562	178	1	pengaruh	pengaruh	PROPN
ijtc-562	178	2	kepatuhan	kepatuhan	PROPN
ijtc-562	178	3	wajib	wajib	PROPN
ijtc-562	178	4	pajak	pajak	PROPN
ijtc-562	178	5	perusahaan	perusahaan	PROPN
ijtc-562	178	6	dan	dan	PROPN
ijtc-562	178	7	audit	audit	PROPN
ijtc-562	178	8	pajak	pajak	PROPN
ijtc-562	178	9	terhadap	terhadap	PROPN
ijtc-562	178	10	pendapatan	pendapatan	PROPN
ijtc-562	178	11	pajak	pajak	PROPN
ijtc-562	178	12	penghasilan	penghasilan	PROPN
ijtc-562	178	13	perusahaan	perusahaan	PROPN
ijtc-562	178	14	 	 	SPACE
ijtc-562	178	15	:	:	PUNCT
ijtc-562	178	16	studi	studi	PROPN
ijtc-562	178	17	kasus	kasus	PROPN
ijtc-562	178	18	di	di	PROPN
ijtc-562	178	19	kantor	kantor	PROPN
ijtc-562	178	20	pelayanan	pelayanan	PROPN
ijtc-562	178	21	pajak	pajak	PROPN
ijtc-562	178	22	jakarta	jakarta	PROPN
ijtc-562	178	23	kebayoran	kebayoran	PROPN
ijtc-562	178	24	lama	lama	PROPN
ijtc-562	178	25	.	.	PUNCT
ijtc-562	179	1	jurnal	jurnal	ADJ
ijtc-562	179	2	bisnis	bisnis	PROPN
ijtc-562	179	3	manajemen	manajemen	PROPN
ijtc-562	179	4	dan	dan	PROPN
ijtc-562	179	5	keuangan	keuangan	PROPN
ijtc-562	179	6	,	,	PUNCT
ijtc-562	179	7	1(2	1(2	NUM
ijtc-562	179	8	)	)	PUNCT
ijtc-562	179	9	,	,	PUNCT
ijtc-562	179	10	407–415	407–415	NUM
ijtc-562	179	11	.	.	PUNCT
ijtc-562	180	1	http://pub.unj.ac.id/index.php/jbmk/article/view/114/133	http://pub.unj.ac.id/index.php/jbmk/article/view/114/133	PROPN
ijtc-562	180	2	slamet	slamet	ADJ
ijtc-562	180	3	,	,	PUNCT
ijtc-562	180	4	r.	r.	PROPN
ijtc-562	180	5	,	,	PUNCT
ijtc-562	180	6	nainggolan	nainggolan	PROPN
ijtc-562	180	7	,	,	PUNCT
ijtc-562	180	8	b.	b.	PROPN
ijtc-562	180	9	,	,	PUNCT
ijtc-562	180	10	roessobiyanto	roessobiyanto	NOUN
ijtc-562	180	11	,	,	PUNCT
ijtc-562	180	12	ramdani	ramdani	NOUN
ijtc-562	180	13	,	,	PUNCT
ijtc-562	180	14	h.	h.	PROPN
ijtc-562	180	15	,	,	PUNCT
ijtc-562	180	16	hendriyanto	hendriyanto	NOUN
ijtc-562	180	17	,	,	PUNCT
ijtc-562	180	18	&	&	CCONJ
ijtc-562	180	19	ilma	ilma	PROPN
ijtc-562	180	20	,	,	PUNCT
ijtc-562	180	21	l.	l.	PROPN
ijtc-562	180	22	l.	l.	PROPN
ijtc-562	180	23	(	(	PUNCT
ijtc-562	180	24	2016	2016	NUM
ijtc-562	180	25	)	)	PUNCT
ijtc-562	180	26	.	.	PUNCT
ijtc-562	181	1	development	development	NOUN
ijtc-562	181	2	strategy	strategy	NOUN
ijtc-562	181	3	of	of	ADP
ijtc-562	181	4	digital	digital	ADJ
ijtc-562	181	5	start	start	VERB
ijtc-562	181	6	up	up	ADP
ijtc-562	181	7	to	to	PART
ijtc-562	181	8	confront	confront	VERB
ijtc-562	181	9	the	the	DET
ijtc-562	181	10	era	era	NOUN
ijtc-562	181	11	of	of	ADP
ijtc-562	181	12	free	free	ADJ
ijtc-562	181	13	market	market	NOUN
ijtc-562	181	14	.	.	PUNCT
ijtc-562	182	1	jurnal	jurnal	ADJ
ijtc-562	182	2	manajemen	manajeman	NOUN
ijtc-562	182	3	indonesia	indonesia	PROPN
ijtc-562	182	4	,	,	PUNCT
ijtc-562	182	5	136–147	136–147	NUM
ijtc-562	182	6	.	.	PUNCT
ijtc-562	183	1	soemaryani	soemaryani	PROPN
ijtc-562	183	2	,	,	PUNCT
ijtc-562	183	3	i.	i.	PROPN
ijtc-562	183	4	(	(	PUNCT
ijtc-562	183	5	2016	2016	NUM
ijtc-562	183	6	)	)	PUNCT
ijtc-562	183	7	.	.	PUNCT
ijtc-562	184	1	pentahelix	pentahelix	ADJ
ijtc-562	184	2	model	model	NOUN
ijtc-562	184	3	to	to	PART
ijtc-562	184	4	increase	increase	VERB
ijtc-562	184	5	tourist	tourist	NOUN
ijtc-562	184	6	visit	visit	NOUN
ijtc-562	184	7	to	to	ADP
ijtc-562	184	8	bandung	bandung	NOUN
ijtc-562	184	9	and	and	CCONJ
ijtc-562	184	10	its	its	PRON
ijtc-562	184	11	surrounding	surround	VERB
ijtc-562	184	12	areas	area	NOUN
ijtc-562	184	13	through	through	ADP
ijtc-562	184	14	human	human	ADJ
ijtc-562	184	15	resource	resource	NOUN
ijtc-562	184	16	development	development	NOUN
ijtc-562	184	17	.	.	PUNCT
ijtc-562	185	1	academy	academy	PROPN
ijtc-562	185	2	of	of	ADP
ijtc-562	185	3	strategy	strategy	PROPN
ijtc-562	185	4	management	management	NOUN
ijtc-562	185	5	journal	journal	NOUN
ijtc-562	185	6	,	,	PUNCT
ijtc-562	185	7	15(3	15(3	NUM
ijtc-562	185	8	)	)	PUNCT
ijtc-562	185	9	,	,	PUNCT
ijtc-562	185	10	249	249	NUM
ijtc-562	185	11	.	.	PUNCT
ijtc-562	186	1	https://www.proquest.com/openview/091494ef547e622a456cf0dd2210d17a/1.pdf?pqorigsite=gscholar&cbl=38745	https://www.proquest.com/openview/091494ef547e622a456cf0dd2210d17a/1.pdf?pqorigsite=gscholar&cbl=38745	PROPN
ijtc-562	186	2	subagyo	subagyo	PROPN
ijtc-562	186	3	,	,	PUNCT
ijtc-562	186	4	a.	a.	NOUN
ijtc-562	186	5	(	(	PUNCT
ijtc-562	186	6	2021	2021	NUM
ijtc-562	186	7	)	)	PUNCT
ijtc-562	186	8	.	.	PUNCT
ijtc-562	187	1	the	the	DET
ijtc-562	187	2	implementation	implementation	NOUN
ijtc-562	187	3	of	of	ADP
ijtc-562	187	4	the	the	DET
ijtc-562	187	5	pentahelix	pentahelix	ADJ
ijtc-562	187	6	model	model	NOUN
ijtc-562	187	7	for	for	ADP
ijtc-562	187	8	the	the	DET
ijtc-562	187	9	terrorism	terrorism	NOUN
ijtc-562	187	10	deradicalization	deradicalization	NOUN
ijtc-562	187	11	program	program	NOUN
ijtc-562	187	12	in	in	ADP
ijtc-562	187	13	indonesia	indonesia	PROPN
ijtc-562	187	14	.	.	PUNCT
ijtc-562	188	1	cogent	cogent	ADJ
ijtc-562	188	2	social	social	ADJ
ijtc-562	188	3	sciences	sciences	PROPN
ijtc-562	188	4	,	,	PUNCT
ijtc-562	188	5	7(1	7(1	NUM
ijtc-562	188	6	)	)	PUNCT
ijtc-562	188	7	.	.	PUNCT
ijtc-562	189	1	https://doi.org/10.1080/23311886.2021.1964720	https://doi.org/10.1080/23311886.2021.1964720	PROPN
ijtc-562	189	2	pentahelix	pentahelix	ADJ
ijtc-562	189	3	collaboration	collaboration	NOUN
ijtc-562	189	4	in	in	ADP
ijtc-562	189	5	improving	improve	VERB
ijtc-562	189	6	taxpayer	taxpayer	NOUN
ijtc-562	189	7	compliance	compliance	NOUN
ijtc-562	189	8	rahmi	rahmi	NOUN
ijtc-562	189	9	,	,	PUNCT
ijtc-562	189	10	selvi	selvi	PROPN
ijtc-562	189	11	,	,	PUNCT
ijtc-562	189	12	and	and	CCONJ
ijtc-562	189	13	purwaningtyas	purwaningtyas	PROPN
ijtc-562	189	14	358	358	NUM
ijtc-562	189	15	|	|	ADV
ijtc-562	189	16	ilomata	ilomata	PROPN
ijtc-562	189	17	international	international	ADJ
ijtc-562	189	18	journal	journal	NOUN
ijtc-562	189	19	of	of	ADP
ijtc-562	189	20	tax	tax	PROPN
ijtc-562	189	21	&	&	CCONJ
ijtc-562	189	22	accounting	accounting	PROPN
ijtc-562	189	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-562	189	24	sudiana	sudiana	PROPN
ijtc-562	189	25	,	,	PUNCT
ijtc-562	189	26	k.	k.	PROPN
ijtc-562	189	27	,	,	PUNCT
ijtc-562	189	28	sule	sule	PROPN
ijtc-562	189	29	,	,	PUNCT
ijtc-562	189	30	e.	e.	PROPN
ijtc-562	189	31	t.	t.	PROPN
ijtc-562	189	32	,	,	PUNCT
ijtc-562	189	33	soemaryani	soemaryani	PROPN
ijtc-562	189	34	,	,	PUNCT
ijtc-562	189	35	i.	i.	PROPN
ijtc-562	189	36	,	,	PUNCT
ijtc-562	189	37	&	&	CCONJ
ijtc-562	189	38	yunizar	yunizar	PROPN
ijtc-562	189	39	,	,	PUNCT
ijtc-562	189	40	y.	y.	PROPN
ijtc-562	189	41	(	(	PUNCT
ijtc-562	189	42	2020	2020	NUM
ijtc-562	189	43	)	)	PUNCT
ijtc-562	189	44	.	.	PUNCT
ijtc-562	190	1	discovering	discover	VERB
ijtc-562	190	2	support	support	NOUN
ijtc-562	190	3	needed	need	VERB
ijtc-562	190	4	for	for	ADP
ijtc-562	190	5	startups	startup	NOUN
ijtc-562	190	6	in	in	ADP
ijtc-562	190	7	their	their	PRON
ijtc-562	190	8	early	early	ADJ
ijtc-562	190	9	stages	stage	NOUN
ijtc-562	190	10	using	use	VERB
ijtc-562	190	11	on	on	ADP
ijtc-562	190	12	penta	penta	ADJ
ijtc-562	190	13	helix	helix	ADJ
ijtc-562	190	14	framework	framework	NOUN
ijtc-562	190	15	.	.	PUNCT
ijtc-562	191	1	business	business	NOUN
ijtc-562	191	2	:	:	PUNCT
ijtc-562	191	3	theory	theory	NOUN
ijtc-562	191	4	and	and	CCONJ
ijtc-562	191	5	practice	practice	NOUN
ijtc-562	191	6	,	,	PUNCT
ijtc-562	191	7	21(1	21(1	NUM
ijtc-562	191	8	)	)	PUNCT
ijtc-562	191	9	,	,	PUNCT
ijtc-562	191	10	212–221	212–221	NUM
ijtc-562	191	11	.	.	PUNCT
ijtc-562	192	1	https://doi.org/10.3846/btp.2020.10930	https://doi.org/10.3846/btp.2020.10930	PROPN
ijtc-562	192	2	sugiyono	sugiyono	PROPN
ijtc-562	192	3	.	.	PUNCT
ijtc-562	193	1	(	(	PUNCT
ijtc-562	193	2	2019	2019	NUM
ijtc-562	193	3	)	)	PUNCT
ijtc-562	193	4	.	.	PUNCT
ijtc-562	194	1	metode	metode	PROPN
ijtc-562	194	2	penelitian	penelitian	PROPN
ijtc-562	194	3	kuantitatif	kuantitatif	PROPN
ijtc-562	194	4	,	,	PUNCT
ijtc-562	194	5	kualitatif	kualitatif	PROPN
ijtc-562	194	6	,	,	PUNCT
ijtc-562	194	7	dan	dan	PROPN
ijtc-562	194	8	r&d	r&d	PROPN
ijtc-562	194	9	–	–	PUNCT
ijtc-562	194	10	mpkk	mpkk	NOUN
ijtc-562	194	11	(	(	PUNCT
ijtc-562	194	12	i	i	NOUN
ijtc-562	194	13	)	)	PUNCT
ijtc-562	194	14	.	.	PUNCT
ijtc-562	195	1	alfabeta	alfabeta	PROPN
ijtc-562	195	2	.	.	PUNCT
ijtc-562	196	1	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/	PROPN
ijtc-562	196	2	sugiyono	sugiyono	PROPN
ijtc-562	196	3	.	.	PUNCT
ijtc-562	197	1	(	(	PUNCT
ijtc-562	197	2	2022	2022	NUM
ijtc-562	197	3	)	)	PUNCT
ijtc-562	197	4	.	.	PUNCT
ijtc-562	198	1	metode	metode	PROPN
ijtc-562	198	2	penelitian	penelitian	PROPN
ijtc-562	198	3	bisnis	bisnis	PROPN
ijtc-562	198	4	(	(	PUNCT
ijtc-562	198	5	pendekatan	pendekatan	PROPN
ijtc-562	198	6	kuantitatif	kuantitatif	PROPN
ijtc-562	198	7	,	,	PUNCT
ijtc-562	198	8	kualitatif	kualitatif	PROPN
ijtc-562	198	9	,	,	PUNCT
ijtc-562	198	10	kombinasi	kombinasi	PROPN
ijtc-562	198	11	dan	dan	PROPN
ijtc-562	198	12	r&d	r&d	PROPN
ijtc-562	198	13	)	)	PUNCT
ijtc-562	198	14	(	(	PUNCT
ijtc-562	198	15	3rd	3rd	ADJ
ijtc-562	198	16	ed	ed	NOUN
ijtc-562	198	17	.	.	PUNCT
ijtc-562	198	18	)	)	PUNCT
ijtc-562	198	19	.	.	PUNCT
ijtc-562	199	1	alfabeta	alfabeta	PROPN
ijtc-562	199	2	.	.	PUNCT
ijtc-562	200	1	https://cvalfabeta.com/product/metode-penelitian-bisnis-pendekatankuantitatif-kualitatiff-kombinasi-dan-rd/	https://cvalfabeta.com/product/metode-penelitian-bisnis-pendekatankuantitatif-kualitatiff-kombinasi-dan-rd/	PROPN
ijtc-562	200	2	susanto	susanto	PROPN
ijtc-562	200	3	,	,	PUNCT
ijtc-562	200	4	d.	d.	PROPN
ijtc-562	200	5	a.	a.	PROPN
ijtc-562	200	6	(	(	PUNCT
ijtc-562	200	7	2022	2022	NUM
ijtc-562	200	8	)	)	PUNCT
ijtc-562	200	9	.	.	PUNCT
ijtc-562	201	1	eksplorasi	eksplorasi	NOUN
ijtc-562	201	2	implementasi	implementasi	PROPN
ijtc-562	201	3	reformasi	reformasi	PROPN
ijtc-562	201	4	perpajakan	perpajakan	PROPN
ijtc-562	201	5	di	di	PROPN
ijtc-562	201	6	kantor	kantor	PROPN
ijtc-562	201	7	pelayanan	pelayanan	PROPN
ijtc-562	201	8	pajak	pajak	ADV
ijtc-562	201	9	.	.	PUNCT
ijtc-562	202	1	referensi	referensi	PROPN
ijtc-562	202	2	 	 	SPACE
ijtc-562	202	3	:	:	PUNCT
ijtc-562	202	4	jurnal	jurnal	ADJ
ijtc-562	202	5	ilmu	ilmu	PROPN
ijtc-562	202	6	manajemen	manajemen	PROPN
ijtc-562	202	7	dan	dan	PROPN
ijtc-562	202	8	akuntansi	akuntansi	PROPN
ijtc-562	202	9	,	,	PUNCT
ijtc-562	202	10	9(2	9(2	NUM
ijtc-562	202	11	)	)	PUNCT
ijtc-562	202	12	,	,	PUNCT
ijtc-562	202	13	195–202	195–202	NUM
ijtc-562	202	14	.	.	PUNCT
ijtc-562	203	1	https://doi.org/10.33366/ref.v9i2.1819	https://doi.org/10.33366/ref.v9i2.1819	PROPN
ijtc-562	203	2	wahida	wahida	PROPN
ijtc-562	203	3	,	,	PUNCT
ijtc-562	203	4	s.	s.	PROPN
ijtc-562	203	5	n.	n.	PROPN
ijtc-562	203	6	,	,	PUNCT
ijtc-562	203	7	hijri	hijri	ADJ
ijtc-562	203	8	,	,	PUNCT
ijtc-562	203	9	y.	y.	PROPN
ijtc-562	203	10	,	,	PUNCT
ijtc-562	203	11	&	&	CCONJ
ijtc-562	203	12	sukmana	sukmana	PROPN
ijtc-562	203	13	,	,	PUNCT
ijtc-562	203	14	o.	o.	PROPN
ijtc-562	203	15	(	(	PUNCT
ijtc-562	203	16	2020	2020	NUM
ijtc-562	203	17	)	)	PUNCT
ijtc-562	203	18	.	.	PUNCT
ijtc-562	204	1	pentahelix	pentahelix	ADJ
ijtc-562	204	2	models	model	NOUN
ijtc-562	204	3	in	in	ADP
ijtc-562	204	4	developing	develop	VERB
ijtc-562	204	5	toruism	toruism	NOUN
ijtc-562	204	6	haritage	haritage	NOUN
ijtc-562	204	7	kajoetangan	kajoetangan	PROPN
ijtc-562	204	8	in	in	ADP
ijtc-562	204	9	malang	malang	PROPN
ijtc-562	204	10	city	city	PROPN
ijtc-562	204	11	.	.	PUNCT
ijtc-562	205	1	journal	journal	PROPN
ijtc-562	205	2	of	of	ADP
ijtc-562	205	3	local	local	ADJ
ijtc-562	205	4	government	government	NOUN
ijtc-562	205	5	issues	issue	NOUN
ijtc-562	205	6	,	,	PUNCT
ijtc-562	205	7	3(1	3(1	NUM
ijtc-562	205	8	)	)	PUNCT
ijtc-562	205	9	.	.	PUNCT
ijtc-562	206	1	https://doi.org/10.22219/logos.v3i1.10699	https://doi.org/10.22219/logos.v3i1.10699	ADJ
ijtc-562	206	2	wantasen	wantasen	ADJ
ijtc-562	206	3	,	,	PUNCT
ijtc-562	206	4	m.	m.	NOUN
ijtc-562	206	5	a.	a.	PROPN
ijtc-562	206	6	,	,	PUNCT
ijtc-562	206	7	sondakh	sondakh	PROPN
ijtc-562	206	8	,	,	PUNCT
ijtc-562	206	9	j.	j.	PROPN
ijtc-562	206	10	j.	j.	PROPN
ijtc-562	206	11	,	,	PUNCT
ijtc-562	206	12	&	&	CCONJ
ijtc-562	206	13	suwetja	suwetja	PROPN
ijtc-562	206	14	,	,	PUNCT
ijtc-562	206	15	i.	i.	PROPN
ijtc-562	206	16	g.	g.	PROPN
ijtc-562	206	17	(	(	PUNCT
ijtc-562	206	18	2021	2021	NUM
ijtc-562	206	19	)	)	PUNCT
ijtc-562	206	20	.	.	PUNCT
ijtc-562	207	1	analisis	analisis	NOUN
ijtc-562	207	2	penerimaan	penerimaan	VERB
ijtc-562	207	3	pajak	pajak	PROPN
ijtc-562	207	4	sebelum	sebelum	PROPN
ijtc-562	207	5	dan	dan	PROPN
ijtc-562	207	6	sesudah	sesudah	PROPN
ijtc-562	207	7	adanya	adanya	PROPN
ijtc-562	207	8	insentif	insentif	PROPN
ijtc-562	207	9	pajak	pajak	PROPN
ijtc-562	207	10	bagi	bagi	PROPN
ijtc-562	207	11	wajib	wajib	PROPN
ijtc-562	207	12	pajak	pajak	PROPN
ijtc-562	207	13	yang	yang	PROPN
ijtc-562	207	14	terdampak	terdampak	PROPN
ijtc-562	207	15	covid-19	covid-19	PROPN
ijtc-562	207	16	selama	selama	PROPN
ijtc-562	207	17	masa	masa	PROPN
ijtc-562	207	18	pandemi	pandemi	ADP
ijtc-562	207	19	pada	pada	PROPN
ijtc-562	207	20	kpp	kpp	PROPN
ijtc-562	207	21	pratama	pratama	PROPN
ijtc-562	207	22	manado	manado	PROPN
ijtc-562	207	23	.	.	PUNCT
ijtc-562	208	1	going	go	VERB
ijtc-562	208	2	concern	concern	NOUN
ijtc-562	208	3	 	 	SPACE
ijtc-562	208	4	:	:	PUNCT
ijtc-562	208	5	jurnal	jurnal	PROPN
ijtc-562	208	6	riset	riset	PROPN
ijtc-562	208	7	akuntansi	akuntansi	PROPN
ijtc-562	208	8	,	,	PUNCT
ijtc-562	208	9	16(4	16(4	PROPN
ijtc-562	208	10	)	)	PUNCT
ijtc-562	208	11	,	,	PUNCT
ijtc-562	208	12	387–397	387–397	NUM
ijtc-562	208	13	.	.	PUNCT
ijtc-562	209	1	https://doi.org/https://doi.org/10.32400/gc.16.4.37587.2021	https://doi.org/https://doi.org/10.32400/gc.16.4.37587.2021	PROPN