id	sid	tid	token	lemma	pos
ijtc-570	1	1	the	the	DET
ijtc-570	1	2	illomata	illomata	PROPN
ijtc-570	1	3	international	international	PROPN
ijtc-570	1	4	journal	journal	PROPN
ijtc-570	1	5	of	of	ADP
ijtc-570	1	6	management	management	NOUN
ijtc-570	1	7	ilomata	ilomata	PROPN
ijtc-570	1	8	international	international	ADJ
ijtc-570	1	9	journal	journal	NOUN
ijtc-570	1	10	of	of	ADP
ijtc-570	1	11	tax	tax	PROPN
ijtc-570	1	12	&	&	CCONJ
ijtc-570	1	13	accounting	account	VERB
ijtc-570	1	14	p	p	PROPN
ijtc-570	1	15	-	-	PUNCT
ijtc-570	1	16	issn	issn	NOUN
ijtc-570	1	17	:	:	PUNCT
ijtc-570	1	18	2714	2714	NUM
ijtc-570	1	19	-	-	SYM
ijtc-570	1	20	9838	9838	NUM
ijtc-570	1	21	;	;	PUNCT
ijtc-570	1	22	e	e	X
ijtc-570	1	23	-	-	PUNCT
ijtc-570	1	24	issn	issn	NOUN
ijtc-570	1	25	:	:	PUNCT
ijtc-570	1	26	2714	2714	NUM
ijtc-570	1	27	-	-	SYM
ijtc-570	1	28	9846	9846	NUM
ijtc-570	1	29	volume	volume	NOUN
ijtc-570	1	30	3	3	NUM
ijtc-570	1	31	,	,	PUNCT
ijtc-570	1	32	issue	issue	NOUN
ijtc-570	1	33	4	4	NUM
ijtc-570	1	34	october	october	PROPN
ijtc-570	1	35	2022	2022	NUM
ijtc-570	1	36	page	page	NOUN
ijtc-570	2	1	no	no	NOUN
ijtc-570	2	2	.	.	NOUN
ijtc-570	2	3	371	371	NUM
ijtc-570	2	4	-	-	SYM
ijtc-570	2	5	385	385	NUM
ijtc-570	2	6	371|	371|	NUM
ijtc-570	2	7	ilomata	ilomata	NOUN
ijtc-570	2	8	international	international	ADJ
ijtc-570	2	9	journal	journal	NOUN
ijtc-570	2	10	of	of	ADP
ijtc-570	2	11	tax	tax	PROPN
ijtc-570	2	12	&	&	CCONJ
ijtc-570	2	13	accounting	account	VERB
ijtc-570	2	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	2	15	an	an	DET
ijtc-570	2	16	analysis	analysis	NOUN
ijtc-570	2	17	of	of	ADP
ijtc-570	2	18	the	the	DET
ijtc-570	2	19	effectiveness	effectiveness	NOUN
ijtc-570	2	20	of	of	ADP
ijtc-570	2	21	samsat	samsat	PROPN
ijtc-570	2	22	j'bret	j'bret	PROPN
ijtc-570	2	23	service	service	PROPN
ijtc-570	2	24	(	(	PUNCT
ijtc-570	2	25	west	west	PROPN
ijtc-570	2	26	java	java	PROPN
ijtc-570	2	27	ngabret	ngabret	PROPN
ijtc-570	2	28	)	)	PUNCT
ijtc-570	2	29	during	during	ADP
ijtc-570	2	30	the	the	DET
ijtc-570	2	31	covid-19	covid-19	PROPN
ijtc-570	2	32	pandemic	pandemic	NOUN
ijtc-570	2	33	to	to	PART
ijtc-570	2	34	improve	improve	VERB
ijtc-570	2	35	the	the	DET
ijtc-570	2	36	tax	tax	NOUN
ijtc-570	2	37	compliance	compliance	NOUN
ijtc-570	2	38	of	of	ADP
ijtc-570	2	39	motorized	motorize	VERB
ijtc-570	2	40	vehicles	vehicle	NOUN
ijtc-570	2	41	at	at	ADP
ijtc-570	2	42	the	the	DET
ijtc-570	2	43	office	office	NOUN
ijtc-570	2	44	of	of	ADP
ijtc-570	2	45	samsat	samsat	VERB
ijtc-570	2	46	bekasi	bekasi	PROPN
ijtc-570	2	47	city	city	PROPN
ijtc-570	2	48	wuwuh	wuwuh	PROPN
ijtc-570	2	49	andayani1	andayani1	PROPN
ijtc-570	2	50	,	,	PUNCT
ijtc-570	2	51	septa	septum	NOUN
ijtc-570	2	52	prayoga2	prayoga2	NOUN
ijtc-570	2	53	,	,	PUNCT
ijtc-570	2	54	mainita	mainita	NOUN
ijtc-570	2	55	hidayati3	hidayati3	NOUN
ijtc-570	2	56	,	,	PUNCT
ijtc-570	2	57	123institut	123institut	PROPN
ijtc-570	2	58	ilmu	ilmu	PROPN
ijtc-570	2	59	sosial	sosial	PROPN
ijtc-570	2	60	dan	dan	PROPN
ijtc-570	2	61	manajemen	manajemen	PROPN
ijtc-570	2	62	stiami	stiami	NOUN
ijtc-570	2	63	correspondent	correspondent	NOUN
ijtc-570	2	64	:	:	PUNCT
ijtc-570	2	65	wuhanku1112@gmail.com1	wuhanku1112@gmail.com1	NOUN
ijtc-570	2	66	received	receive	VERB
ijtc-570	2	67	:	:	PUNCT
ijtc-570	2	68	july	july	PROPN
ijtc-570	2	69	30	30	NUM
ijtc-570	2	70	,	,	PUNCT
ijtc-570	2	71	2022	2022	NUM
ijtc-570	2	72	accepted	accept	VERB
ijtc-570	2	73	:	:	PUNCT
ijtc-570	2	74	october	october	PROPN
ijtc-570	2	75	12	12	NUM
ijtc-570	2	76	,	,	PUNCT
ijtc-570	2	77	2022	2022	NUM
ijtc-570	2	78	published	publish	VERB
ijtc-570	2	79	:	:	PUNCT
ijtc-570	2	80	october	october	PROPN
ijtc-570	2	81	31	31	NUM
ijtc-570	2	82	,	,	PUNCT
ijtc-570	2	83	2022	2022	NUM
ijtc-570	2	84	citation	citation	NOUN
ijtc-570	2	85	:	:	PUNCT
ijtc-570	2	86	andyani	andyani	PROPN
ijtc-570	2	87	,	,	PUNCT
ijtc-570	2	88	w.	w.	PROPN
ijtc-570	2	89	,	,	PUNCT
ijtc-570	2	90	prayoga	prayoga	PROPN
ijtc-570	2	91	,	,	PUNCT
ijtc-570	2	92	s.	s.	PROPN
ijtc-570	2	93	,	,	PUNCT
ijtc-570	2	94	hidayati	hidayati	PROPN
ijtc-570	2	95	,	,	PUNCT
ijtc-570	2	96	m.	m.	NOUN
ijtc-570	2	97	(	(	PUNCT
ijtc-570	2	98	2022	2022	NUM
ijtc-570	2	99	)	)	PUNCT
ijtc-570	2	100	.	.	PUNCT
ijtc-570	3	1	an	an	DET
ijtc-570	3	2	analysis	analysis	NOUN
ijtc-570	3	3	of	of	ADP
ijtc-570	3	4	the	the	DET
ijtc-570	3	5	effectiveness	effectiveness	NOUN
ijtc-570	3	6	of	of	ADP
ijtc-570	3	7	samsat	samsat	PROPN
ijtc-570	3	8	j'bret	j'bret	PROPN
ijtc-570	3	9	service	service	PROPN
ijtc-570	3	10	(	(	PUNCT
ijtc-570	3	11	west	west	PROPN
ijtc-570	3	12	java	java	PROPN
ijtc-570	3	13	ngabret	ngabret	PROPN
ijtc-570	3	14	)	)	PUNCT
ijtc-570	3	15	during	during	ADP
ijtc-570	3	16	the	the	DET
ijtc-570	3	17	covid-19	covid-19	PROPN
ijtc-570	3	18	pandemic	pandemic	NOUN
ijtc-570	3	19	to	to	PART
ijtc-570	3	20	improve	improve	VERB
ijtc-570	3	21	the	the	DET
ijtc-570	3	22	tax	tax	NOUN
ijtc-570	3	23	compliance	compliance	NOUN
ijtc-570	3	24	of	of	ADP
ijtc-570	3	25	motorized	motorize	VERB
ijtc-570	3	26	vehicles	vehicle	NOUN
ijtc-570	3	27	at	at	ADP
ijtc-570	3	28	the	the	DET
ijtc-570	3	29	office	office	NOUN
ijtc-570	3	30	of	of	ADP
ijtc-570	3	31	samsat	samsat	VERB
ijtc-570	3	32	bekasi	bekasi	PROPN
ijtc-570	3	33	city	city	PROPN
ijtc-570	3	34	.	.	PUNCT
ijtc-570	4	1	ilomata	ilomata	PROPN
ijtc-570	4	2	international	international	ADJ
ijtc-570	4	3	journal	journal	NOUN
ijtc-570	4	4	of	of	ADP
ijtc-570	4	5	tax	tax	NOUN
ijtc-570	4	6	and	and	CCONJ
ijtc-570	4	7	accounting	accounting	NOUN
ijtc-570	4	8	,	,	PUNCT
ijtc-570	4	9	3(4	3(4	NUM
ijtc-570	4	10	)	)	PUNCT
ijtc-570	4	11	,	,	PUNCT
ijtc-570	4	12	371	371	NUM
ijtc-570	4	13	-	-	SYM
ijtc-570	4	14	385	385	NUM
ijtc-570	4	15	https://doi.org/10.52728/ijtc.v3i4.570	https://doi.org/10.52728/ijtc.v3i4.570	NOUN
ijtc-570	4	16	abstract	abstract	NOUN
ijtc-570	4	17	:	:	PUNCT
ijtc-570	4	18	taxes	taxis	NOUN
ijtc-570	4	19	,	,	PUNCT
ijtc-570	4	20	both	both	CCONJ
ijtc-570	4	21	central	central	ADJ
ijtc-570	4	22	and	and	CCONJ
ijtc-570	4	23	local	local	ADJ
ijtc-570	4	24	taxes	taxis	NOUN
ijtc-570	4	25	,	,	PUNCT
ijtc-570	4	26	are	be	AUX
ijtc-570	4	27	the	the	DET
ijtc-570	4	28	main	main	ADJ
ijtc-570	4	29	source	source	NOUN
ijtc-570	4	30	of	of	ADP
ijtc-570	4	31	income	income	NOUN
ijtc-570	4	32	for	for	ADP
ijtc-570	4	33	the	the	DET
ijtc-570	4	34	state	state	NOUN
ijtc-570	4	35	.	.	PUNCT
ijtc-570	5	1	one	one	NUM
ijtc-570	5	2	of	of	ADP
ijtc-570	5	3	the	the	DET
ijtc-570	5	4	regional	regional	ADJ
ijtc-570	5	5	taxes	taxis	NOUN
ijtc-570	5	6	is	be	AUX
ijtc-570	5	7	the	the	DET
ijtc-570	5	8	motorized	motorize	VERB
ijtc-570	5	9	vehicle	vehicle	NOUN
ijtc-570	5	10	tax	tax	NOUN
ijtc-570	5	11	(	(	PUNCT
ijtc-570	5	12	pkb	pkb	PROPN
ijtc-570	5	13	)	)	PUNCT
ijtc-570	5	14	which	which	PRON
ijtc-570	5	15	is	be	AUX
ijtc-570	5	16	one	one	NUM
ijtc-570	5	17	source	source	NOUN
ijtc-570	5	18	of	of	ADP
ijtc-570	5	19	income	income	NOUN
ijtc-570	5	20	expected	expect	VERB
ijtc-570	5	21	to	to	PART
ijtc-570	5	22	help	help	VERB
ijtc-570	5	23	local	local	ADJ
ijtc-570	5	24	governments	government	NOUN
ijtc-570	5	25	in	in	ADP
ijtc-570	5	26	increasing	increase	VERB
ijtc-570	5	27	locally	locally	ADV
ijtc-570	5	28	-	-	PUNCT
ijtc-570	5	29	generated	generate	VERB
ijtc-570	5	30	revenue	revenue	NOUN
ijtc-570	5	31	(	(	PUNCT
ijtc-570	5	32	pad	pad	NOUN
ijtc-570	5	33	)	)	PUNCT
ijtc-570	5	34	.	.	PUNCT
ijtc-570	6	1	this	this	PRON
ijtc-570	6	2	has	have	AUX
ijtc-570	6	3	prompted	prompt	VERB
ijtc-570	6	4	local	local	ADJ
ijtc-570	6	5	governments	government	NOUN
ijtc-570	6	6	to	to	PART
ijtc-570	6	7	innovate	innovate	VERB
ijtc-570	6	8	tax	tax	NOUN
ijtc-570	6	9	payment	payment	NOUN
ijtc-570	6	10	services	service	NOUN
ijtc-570	6	11	for	for	ADP
ijtc-570	6	12	motorized	motorize	VERB
ijtc-570	6	13	vehicles	vehicle	NOUN
ijtc-570	6	14	by	by	ADP
ijtc-570	6	15	utilizing	utilize	VERB
ijtc-570	6	16	increasingly	increasingly	ADV
ijtc-570	6	17	advanced	advanced	ADJ
ijtc-570	6	18	information	information	NOUN
ijtc-570	6	19	technology	technology	NOUN
ijtc-570	6	20	which	which	PRON
ijtc-570	6	21	serves	serve	VERB
ijtc-570	6	22	as	as	ADP
ijtc-570	6	23	an	an	DET
ijtc-570	6	24	effort	effort	NOUN
ijtc-570	6	25	to	to	PART
ijtc-570	6	26	break	break	VERB
ijtc-570	6	27	the	the	DET
ijtc-570	6	28	chain	chain	NOUN
ijtc-570	6	29	of	of	ADP
ijtc-570	6	30	the	the	DET
ijtc-570	6	31	spread	spread	NOUN
ijtc-570	6	32	of	of	ADP
ijtc-570	6	33	covid-19	covid-19	PROPN
ijtc-570	6	34	.	.	PUNCT
ijtc-570	7	1	this	this	DET
ijtc-570	7	2	study	study	NOUN
ijtc-570	7	3	was	be	AUX
ijtc-570	7	4	conducted	conduct	VERB
ijtc-570	7	5	to	to	PART
ijtc-570	7	6	analyze	analyze	VERB
ijtc-570	7	7	the	the	DET
ijtc-570	7	8	effectiveness	effectiveness	NOUN
ijtc-570	7	9	of	of	ADP
ijtc-570	7	10	the	the	DET
ijtc-570	7	11	j’bret	j’bret	PROPN
ijtc-570	7	12	(	(	PUNCT
ijtc-570	7	13	west	west	PROPN
ijtc-570	7	14	java	java	PROPN
ijtc-570	7	15	ngabret	ngabret	PROPN
ijtc-570	7	16	)	)	PUNCT
ijtc-570	7	17	samsat	samsat	NOUN
ijtc-570	7	18	service	service	NOUN
ijtc-570	7	19	system	system	NOUN
ijtc-570	7	20	to	to	PART
ijtc-570	7	21	improve	improve	VERB
ijtc-570	7	22	taxpayer	taxpayer	NOUN
ijtc-570	7	23	compliance	compliance	NOUN
ijtc-570	7	24	in	in	ADP
ijtc-570	7	25	paying	pay	VERB
ijtc-570	7	26	the	the	DET
ijtc-570	7	27	motorized	motorize	VERB
ijtc-570	7	28	vehicle	vehicle	NOUN
ijtc-570	7	29	tax	tax	NOUN
ijtc-570	7	30	during	during	ADP
ijtc-570	7	31	the	the	DET
ijtc-570	7	32	covid-19	covid-19	PROPN
ijtc-570	7	33	pandemic	pandemic	NOUN
ijtc-570	7	34	in	in	ADP
ijtc-570	7	35	bekasi	bekasi	PROPN
ijtc-570	7	36	city	city	PROPN
ijtc-570	7	37	,	,	PUNCT
ijtc-570	7	38	the	the	DET
ijtc-570	7	39	obstacles	obstacle	NOUN
ijtc-570	7	40	that	that	PRON
ijtc-570	7	41	emerged	emerge	VERB
ijtc-570	7	42	,	,	PUNCT
ijtc-570	7	43	and	and	CCONJ
ijtc-570	7	44	the	the	DET
ijtc-570	7	45	efforts	effort	NOUN
ijtc-570	7	46	made	make	VERB
ijtc-570	7	47	by	by	ADP
ijtc-570	7	48	the	the	DET
ijtc-570	7	49	samsat	samsat	NOUN
ijtc-570	7	50	and	and	CCONJ
ijtc-570	7	51	taxpayers	taxpayer	NOUN
ijtc-570	7	52	in	in	ADP
ijtc-570	7	53	realizing	realize	VERB
ijtc-570	7	54	the	the	DET
ijtc-570	7	55	effectiveness	effectiveness	NOUN
ijtc-570	7	56	of	of	ADP
ijtc-570	7	57	the	the	DET
ijtc-570	7	58	service	service	NOUN
ijtc-570	7	59	system	system	NOUN
ijtc-570	7	60	.	.	PUNCT
ijtc-570	8	1	the	the	DET
ijtc-570	8	2	research	research	NOUN
ijtc-570	8	3	method	method	NOUN
ijtc-570	8	4	was	be	AUX
ijtc-570	8	5	a	a	DET
ijtc-570	8	6	qualitative	qualitative	ADJ
ijtc-570	8	7	approach	approach	NOUN
ijtc-570	8	8	by	by	ADP
ijtc-570	8	9	employing	employ	VERB
ijtc-570	8	10	a	a	DET
ijtc-570	8	11	descriptive	descriptive	ADJ
ijtc-570	8	12	approach	approach	NOUN
ijtc-570	8	13	.	.	PUNCT
ijtc-570	9	1	the	the	DET
ijtc-570	9	2	results	result	NOUN
ijtc-570	9	3	of	of	ADP
ijtc-570	9	4	this	this	DET
ijtc-570	9	5	study	study	NOUN
ijtc-570	9	6	indicated	indicate	VERB
ijtc-570	9	7	that	that	SCONJ
ijtc-570	9	8	the	the	DET
ijtc-570	9	9	j’bret	j’bret	PROPN
ijtc-570	9	10	samsat	samsat	NOUN
ijtc-570	9	11	service	service	NOUN
ijtc-570	9	12	system	system	NOUN
ijtc-570	9	13	has	have	AUX
ijtc-570	9	14	been	be	AUX
ijtc-570	9	15	effective	effective	ADJ
ijtc-570	9	16	and	and	CCONJ
ijtc-570	9	17	fully	fully	ADV
ijtc-570	9	18	following	follow	VERB
ijtc-570	9	19	the	the	DET
ijtc-570	9	20	theory	theory	NOUN
ijtc-570	9	21	of	of	ADP
ijtc-570	9	22	effectiveness	effectiveness	NOUN
ijtc-570	9	23	aspects	aspect	NOUN
ijtc-570	9	24	according	accord	VERB
ijtc-570	9	25	to	to	ADP
ijtc-570	9	26	muasaroh	muasaroh	NOUN
ijtc-570	9	27	(	(	PUNCT
ijtc-570	9	28	2013	2013	NUM
ijtc-570	9	29	)	)	PUNCT
ijtc-570	9	30	.	.	PUNCT
ijtc-570	10	1	last	last	ADJ
ijtc-570	10	2	,	,	PUNCT
ijtc-570	10	3	what	what	PRON
ijtc-570	10	4	needs	need	VERB
ijtc-570	10	5	to	to	PART
ijtc-570	10	6	be	be	AUX
ijtc-570	10	7	improved	improve	VERB
ijtc-570	10	8	was	be	AUX
ijtc-570	10	9	more	more	ADJ
ijtc-570	10	10	campaigns	campaign	NOUN
ijtc-570	10	11	held	hold	VERB
ijtc-570	10	12	for	for	ADP
ijtc-570	10	13	taxpayers	taxpayer	NOUN
ijtc-570	10	14	about	about	ADP
ijtc-570	10	15	the	the	DET
ijtc-570	10	16	existence	existence	NOUN
ijtc-570	10	17	of	of	ADP
ijtc-570	10	18	a	a	DET
ijtc-570	10	19	motorized	motorize	VERB
ijtc-570	10	20	vehicle	vehicle	NOUN
ijtc-570	10	21	tax	tax	NOUN
ijtc-570	10	22	payment	payment	NOUN
ijtc-570	10	23	service	service	NOUN
ijtc-570	10	24	system	system	NOUN
ijtc-570	10	25	through	through	ADP
ijtc-570	10	26	the	the	DET
ijtc-570	10	27	samsat	samsat	NOUN
ijtc-570	10	28	j’bret	j’bret	PROPN
ijtc-570	10	29	.	.	PUNCT
ijtc-570	11	1	keywords	keyword	NOUN
ijtc-570	11	2	:	:	PUNCT
ijtc-570	11	3	local	local	ADJ
ijtc-570	11	4	tax	tax	NOUN
ijtc-570	11	5	;	;	PUNCT
ijtc-570	11	6	motorized	motorize	VERB
ijtc-570	11	7	vehicle	vehicle	NOUN
ijtc-570	11	8	tax	tax	NOUN
ijtc-570	11	9	;	;	PUNCT
ijtc-570	11	10	the	the	DET
ijtc-570	11	11	effectiveness	effectiveness	NOUN
ijtc-570	11	12	of	of	ADP
ijtc-570	11	13	j’bret	j’bret	PROPN
ijtc-570	11	14	samsat	samsat	NOUN
ijtc-570	11	15	services	service	NOUN
ijtc-570	11	16	.	.	PUNCT
ijtc-570	12	1	this	this	PRON
ijtc-570	12	2	is	be	AUX
ijtc-570	12	3	an	an	DET
ijtc-570	12	4	open	open	ADJ
ijtc-570	12	5	access	access	NOUN
ijtc-570	12	6	article	article	NOUN
ijtc-570	12	7	under	under	ADP
ijtc-570	12	8	the	the	DET
ijtc-570	12	9	cc	cc	NOUN
ijtc-570	12	10	-	-	PUNCT
ijtc-570	12	11	by	by	ADP
ijtc-570	12	12	4.0	4.0	NUM
ijtc-570	12	13	license	license	NOUN
ijtc-570	12	14	.	.	PUNCT
ijtc-570	13	1	introduction	introduction	NOUN
ijtc-570	13	2	the	the	DET
ijtc-570	13	3	source	source	NOUN
ijtc-570	13	4	of	of	ADP
ijtc-570	13	5	state	state	NOUN
ijtc-570	13	6	revenue	revenue	NOUN
ijtc-570	13	7	in	in	ADP
ijtc-570	13	8	indonesia	indonesia	PROPN
ijtc-570	13	9	comes	come	VERB
ijtc-570	13	10	from	from	ADP
ijtc-570	13	11	several	several	ADJ
ijtc-570	13	12	sectors	sector	NOUN
ijtc-570	13	13	.	.	PUNCT
ijtc-570	14	1	one	one	NUM
ijtc-570	14	2	of	of	ADP
ijtc-570	14	3	them	they	PRON
ijtc-570	14	4	is	be	AUX
ijtc-570	14	5	an	an	DET
ijtc-570	14	6	income	income	NOUN
ijtc-570	14	7	generated	generate	VERB
ijtc-570	14	8	from	from	ADP
ijtc-570	14	9	the	the	DET
ijtc-570	14	10	tax	tax	NOUN
ijtc-570	14	11	sector	sector	NOUN
ijtc-570	14	12	.	.	PUNCT
ijtc-570	15	1	taxes	taxis	NOUN
ijtc-570	15	2	are	be	AUX
ijtc-570	15	3	a	a	DET
ijtc-570	15	4	major	major	ADJ
ijtc-570	15	5	issue	issue	NOUN
ijtc-570	15	6	,	,	PUNCT
ijtc-570	15	7	both	both	PRON
ijtc-570	15	8	for	for	ADP
ijtc-570	15	9	the	the	DET
ijtc-570	15	10	government	government	NOUN
ijtc-570	15	11	and	and	CCONJ
ijtc-570	15	12	indonesian	indonesian	ADJ
ijtc-570	15	13	taxpayers	taxpayer	NOUN
ijtc-570	15	14	(	(	PUNCT
ijtc-570	15	15	beny	beny	PROPN
ijtc-570	15	16	&	&	CCONJ
ijtc-570	15	17	loviana	loviana	PROPN
ijtc-570	15	18	dewi	dewi	PROPN
ijtc-570	15	19	,	,	PUNCT
ijtc-570	15	20	2021	2021	NUM
ijtc-570	15	21	;	;	PUNCT
ijtc-570	15	22	fitriana	fitriana	PROPN
ijtc-570	15	23	&	&	CCONJ
ijtc-570	15	24	sudrajat	sudrajat	NOUN
ijtc-570	15	25	,	,	PUNCT
ijtc-570	15	26	2017	2017	NUM
ijtc-570	15	27	;	;	PUNCT
ijtc-570	15	28	supriyadi	supriyadi	NOUN
ijtc-570	15	29	,	,	PUNCT
ijtc-570	15	30	2019	2019	NUM
ijtc-570	15	31	;	;	PUNCT
ijtc-570	15	32	wantasen	wantasen	ADV
ijtc-570	15	33	et	et	PROPN
ijtc-570	15	34	al	al	PROPN
ijtc-570	15	35	.	.	PROPN
ijtc-570	15	36	,	,	PUNCT
ijtc-570	15	37	2021	2021	NUM
ijtc-570	15	38	)	)	PUNCT
ijtc-570	15	39	.	.	PUNCT
ijtc-570	16	1	revenues	revenue	NOUN
ijtc-570	16	2	from	from	ADP
ijtc-570	16	3	the	the	DET
ijtc-570	16	4	tax	tax	NOUN
ijtc-570	16	5	sector	sector	NOUN
ijtc-570	16	6	are	be	AUX
ijtc-570	16	7	expected	expect	VERB
ijtc-570	16	8	to	to	PART
ijtc-570	16	9	help	help	VERB
ijtc-570	16	10	the	the	DET
ijtc-570	16	11	government	government	NOUN
ijtc-570	16	12	in	in	ADP
ijtc-570	16	13	increasing	increase	VERB
ijtc-570	16	14	the	the	DET
ijtc-570	16	15	need	need	NOUN
ijtc-570	16	16	for	for	SCONJ
ijtc-570	16	17	development	development	NOUN
ijtc-570	16	18	to	to	PART
ijtc-570	16	19	reach	reach	VERB
ijtc-570	16	20	the	the	DET
ijtc-570	16	21	goal	goal	NOUN
ijtc-570	16	22	of	of	ADP
ijtc-570	16	23	indonesia	indonesia	PROPN
ijtc-570	16	24	that	that	PRON
ijtc-570	16	25	which	which	PRON
ijtc-570	16	26	has	have	AUX
ijtc-570	16	27	been	be	AUX
ijtc-570	16	28	mandated	mandate	VERB
ijtc-570	16	29	by	by	ADP
ijtc-570	16	30	the	the	DET
ijtc-570	16	31	opening	opening	NOUN
ijtc-570	16	32	of	of	ADP
ijtc-570	16	33	the	the	DET
ijtc-570	16	34	law	law	NOUN
ijtc-570	16	35	of	of	ADP
ijtc-570	16	36	association	association	NOUN
ijtc-570	16	37	of	of	ADP
ijtc-570	16	38	1945	1945	NUM
ijtc-570	16	39	,	,	PUNCT
ijtc-570	16	40	which	which	PRON
ijtc-570	16	41	are	be	AUX
ijtc-570	16	42	listed	list	VERB
ijtc-570	16	43	in	in	ADP
ijtc-570	16	44	paragraph	paragraph	NOUN
ijtc-570	16	45	4	4	NUM
ijtc-570	16	46	stated	state	VERB
ijtc-570	16	47	that	that	SCONJ
ijtc-570	16	48	to	to	PART
ijtc-570	16	49	protect	protect	VERB
ijtc-570	16	50	the	the	DET
ijtc-570	16	51	people	people	NOUN
ijtc-570	16	52	and	and	CCONJ
ijtc-570	16	53	the	the	DET
ijtc-570	16	54	country	country	NOUN
ijtc-570	16	55	of	of	ADP
ijtc-570	16	56	indonesia	indonesia	PROPN
ijtc-570	16	57	and	and	CCONJ
ijtc-570	16	58	to	to	PART
ijtc-570	16	59	promote	promote	VERB
ijtc-570	16	60	the	the	DET
ijtc-570	16	61	general	general	ADJ
ijtc-570	16	62	welfare	welfare	NOUN
ijtc-570	16	63	(	(	PUNCT
ijtc-570	16	64	dewanti	dewanti	ADJ
ijtc-570	16	65	,	,	PUNCT
ijtc-570	16	66	2021	2021	NUM
ijtc-570	16	67	;	;	PUNCT
ijtc-570	16	68	lhoka	lhoka	PROPN
ijtc-570	16	69	&	&	CCONJ
ijtc-570	16	70	sukartha	sukartha	PROPN
ijtc-570	16	71	,	,	PUNCT
ijtc-570	16	72	2020	2020	NUM
ijtc-570	16	73	;	;	PUNCT
ijtc-570	16	74	lim	lim	PROPN
ijtc-570	16	75	&	&	CCONJ
ijtc-570	16	76	indrawati	indrawati	PROPN
ijtc-570	16	77	,	,	PUNCT
ijtc-570	16	78	2016	2016	NUM
ijtc-570	16	79	;	;	PUNCT
ijtc-570	16	80	purwanto	purwanto	NOUN
ijtc-570	16	81	&	&	CCONJ
ijtc-570	16	82	safira	safira	PROPN
ijtc-570	16	83	,	,	PUNCT
ijtc-570	16	84	2020	2020	NUM
ijtc-570	16	85	)	)	PUNCT
ijtc-570	16	86	.	.	PUNCT
ijtc-570	17	1	tax	tax	NOUN
ijtc-570	17	2	payments	payment	NOUN
ijtc-570	17	3	are	be	AUX
ijtc-570	17	4	a	a	DET
ijtc-570	17	5	manifestation	manifestation	NOUN
ijtc-570	17	6	of	of	ADP
ijtc-570	17	7	the	the	DET
ijtc-570	17	8	obligation	obligation	NOUN
ijtc-570	17	9	of	of	ADP
ijtc-570	17	10	the	the	DET
ijtc-570	17	11	state	state	NOUN
ijtc-570	17	12	and	and	CCONJ
ijtc-570	17	13	the	the	DET
ijtc-570	17	14	participation	participation	NOUN
ijtc-570	17	15	of	of	ADP
ijtc-570	17	16	the	the	DET
ijtc-570	17	17	community	community	NOUN
ijtc-570	17	18	in	in	ADP
ijtc-570	17	19	mailto:wuhanku1112@gmail.com	mailto:wuhanku1112@gmail.com	PROPN
ijtc-570	17	20	https://doi.org/10.52728/ijtc.v3i4.570	https://doi.org/10.52728/ijtc.v3i4.570	NOUN
ijtc-570	17	21	an	an	DET
ijtc-570	17	22	analysis	analysis	NOUN
ijtc-570	17	23	of	of	ADP
ijtc-570	17	24	the	the	DET
ijtc-570	17	25	effectiveness	effectiveness	NOUN
ijtc-570	17	26	of	of	ADP
ijtc-570	17	27	samsat	samsat	PROPN
ijtc-570	17	28	j'bret	j'bret	PROPN
ijtc-570	17	29	service	service	PROPN
ijtc-570	17	30	(	(	PUNCT
ijtc-570	17	31	west	west	PROPN
ijtc-570	17	32	java	java	PROPN
ijtc-570	17	33	ngabret	ngabret	PROPN
ijtc-570	17	34	)	)	PUNCT
ijtc-570	17	35	during	during	ADP
ijtc-570	17	36	the	the	DET
ijtc-570	17	37	covid19	covid19	NOUN
ijtc-570	17	38	pandemic	pandemic	ADJ
ijtc-570	17	39	to	to	PART
ijtc-570	17	40	improve	improve	VERB
ijtc-570	17	41	the	the	DET
ijtc-570	17	42	tax	tax	NOUN
ijtc-570	17	43	compliance	compliance	NOUN
ijtc-570	17	44	of	of	ADP
ijtc-570	17	45	motorized	motorize	VERB
ijtc-570	17	46	vehicles	vehicle	NOUN
ijtc-570	17	47	at	at	ADP
ijtc-570	17	48	the	the	DET
ijtc-570	17	49	office	office	NOUN
ijtc-570	17	50	of	of	ADP
ijtc-570	17	51	samsat	samsat	VERB
ijtc-570	17	52	bekasi	bekasi	PROPN
ijtc-570	17	53	city	city	PROPN
ijtc-570	17	54	andayani	andayani	PROPN
ijtc-570	17	55	,	,	PUNCT
ijtc-570	17	56	prayoga	prayoga	NOUN
ijtc-570	17	57	,	,	PUNCT
ijtc-570	17	58	and	and	CCONJ
ijtc-570	17	59	hidayati	hidayati	NOUN
ijtc-570	17	60	372	372	NUM
ijtc-570	17	61	|	|	ADV
ijtc-570	17	62	ilomata	ilomata	PROPN
ijtc-570	17	63	international	international	ADJ
ijtc-570	17	64	journal	journal	NOUN
ijtc-570	17	65	of	of	ADP
ijtc-570	17	66	tax	tax	PROPN
ijtc-570	17	67	&	&	CCONJ
ijtc-570	17	68	accounting	account	VERB
ijtc-570	17	69	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	17	70	collecting	collect	VERB
ijtc-570	17	71	funds	fund	NOUN
ijtc-570	17	72	to	to	PART
ijtc-570	17	73	finance	finance	VERB
ijtc-570	17	74	the	the	DET
ijtc-570	17	75	state	state	NOUN
ijtc-570	17	76	and	and	CCONJ
ijtc-570	17	77	national	national	ADJ
ijtc-570	17	78	development	development	NOUN
ijtc-570	17	79	.	.	PUNCT
ijtc-570	18	1	the	the	DET
ijtc-570	18	2	tax	tax	NOUN
ijtc-570	18	3	aims	aim	VERB
ijtc-570	18	4	to	to	PART
ijtc-570	18	5	improve	improve	VERB
ijtc-570	18	6	the	the	DET
ijtc-570	18	7	wellbeing	wellbeing	NOUN
ijtc-570	18	8	of	of	ADP
ijtc-570	18	9	all	all	DET
ijtc-570	18	10	people	people	NOUN
ijtc-570	18	11	through	through	ADP
ijtc-570	18	12	improved	improved	ADJ
ijtc-570	18	13	and	and	CCONJ
ijtc-570	18	14	additional	additional	ADJ
ijtc-570	18	15	public	public	ADJ
ijtc-570	18	16	services	service	NOUN
ijtc-570	18	17	.	.	PUNCT
ijtc-570	19	1	this	this	PRON
ijtc-570	19	2	is	be	AUX
ijtc-570	19	3	allocated	allocate	VERB
ijtc-570	19	4	not	not	PART
ijtc-570	19	5	only	only	ADV
ijtc-570	19	6	to	to	ADP
ijtc-570	19	7	the	the	DET
ijtc-570	19	8	people	people	NOUN
ijtc-570	19	9	paying	pay	VERB
ijtc-570	19	10	the	the	DET
ijtc-570	19	11	tax	tax	NOUN
ijtc-570	19	12	,	,	PUNCT
ijtc-570	19	13	but	but	CCONJ
ijtc-570	19	14	it	it	PRON
ijtc-570	19	15	is	be	AUX
ijtc-570	19	16	also	also	ADV
ijtc-570	19	17	for	for	ADP
ijtc-570	19	18	the	the	DET
ijtc-570	19	19	benefit	benefit	NOUN
ijtc-570	19	20	of	of	ADP
ijtc-570	19	21	people	people	NOUN
ijtc-570	19	22	who	who	PRON
ijtc-570	19	23	are	be	AUX
ijtc-570	19	24	not	not	PART
ijtc-570	19	25	obliged	oblige	VERB
ijtc-570	19	26	to	to	PART
ijtc-570	19	27	pay	pay	VERB
ijtc-570	19	28	taxes	taxis	NOUN
ijtc-570	19	29	(	(	PUNCT
ijtc-570	19	30	paramitha	paramitha	PROPN
ijtc-570	19	31	&	&	CCONJ
ijtc-570	19	32	supadmi	supadmi	PROPN
ijtc-570	19	33	,	,	PUNCT
ijtc-570	19	34	2021	2021	NUM
ijtc-570	19	35	;	;	PUNCT
ijtc-570	19	36	rahayu	rahayu	VERB
ijtc-570	19	37	,	,	PUNCT
ijtc-570	19	38	2019	2019	NUM
ijtc-570	19	39	;	;	PUNCT
ijtc-570	19	40	ratnaningsih	ratnaningsih	NOUN
ijtc-570	19	41	&	&	CCONJ
ijtc-570	19	42	waluyo	waluyo	PROPN
ijtc-570	19	43	,	,	PUNCT
ijtc-570	19	44	2019	2019	NUM
ijtc-570	19	45	;	;	PUNCT
ijtc-570	19	46	supriyadi	supriyadi	NOUN
ijtc-570	19	47	,	,	PUNCT
ijtc-570	19	48	2019	2019	NUM
ijtc-570	19	49	)	)	PUNCT
ijtc-570	19	50	.	.	PUNCT
ijtc-570	20	1	the	the	DET
ijtc-570	20	2	tax	tax	NOUN
ijtc-570	20	3	itself	itself	PRON
ijtc-570	20	4	is	be	AUX
ijtc-570	20	5	divided	divide	VERB
ijtc-570	20	6	into	into	ADP
ijtc-570	20	7	two	two	NUM
ijtc-570	20	8	types	type	NOUN
ijtc-570	20	9	,	,	PUNCT
ijtc-570	20	10	namely	namely	ADV
ijtc-570	20	11	central	central	ADJ
ijtc-570	20	12	taxes	taxis	NOUN
ijtc-570	20	13	and	and	CCONJ
ijtc-570	20	14	local	local	ADJ
ijtc-570	20	15	taxes	taxis	NOUN
ijtc-570	20	16	.	.	PUNCT
ijtc-570	21	1	the	the	DET
ijtc-570	21	2	division	division	NOUN
ijtc-570	21	3	of	of	ADP
ijtc-570	21	4	tax	tax	NOUN
ijtc-570	21	5	differentiation	differentiation	NOUN
ijtc-570	21	6	of	of	ADP
ijtc-570	21	7	both	both	DET
ijtc-570	21	8	types	type	NOUN
ijtc-570	21	9	can	can	AUX
ijtc-570	21	10	be	be	AUX
ijtc-570	21	11	seen	see	VERB
ijtc-570	21	12	from	from	ADP
ijtc-570	21	13	the	the	DET
ijtc-570	21	14	agency	agency	NOUN
ijtc-570	21	15	or	or	CCONJ
ijtc-570	21	16	government	government	NOUN
ijtc-570	21	17	where	where	SCONJ
ijtc-570	21	18	they	they	PRON
ijtc-570	21	19	handle	handle	VERB
ijtc-570	21	20	.	.	PUNCT
ijtc-570	22	1	if	if	SCONJ
ijtc-570	22	2	the	the	DET
ijtc-570	22	3	agency	agency	NOUN
ijtc-570	22	4	or	or	CCONJ
ijtc-570	22	5	central	central	ADJ
ijtc-570	22	6	government	government	NOUN
ijtc-570	22	7	is	be	AUX
ijtc-570	22	8	authorized	authorize	VERB
ijtc-570	22	9	to	to	PART
ijtc-570	22	10	handle	handle	VERB
ijtc-570	22	11	it	it	PRON
ijtc-570	22	12	,	,	PUNCT
ijtc-570	22	13	then	then	ADV
ijtc-570	22	14	it	it	PRON
ijtc-570	22	15	is	be	AUX
ijtc-570	22	16	a	a	DET
ijtc-570	22	17	central	central	ADJ
ijtc-570	22	18	tax	tax	NOUN
ijtc-570	22	19	;	;	PUNCT
ijtc-570	22	20	while	while	SCONJ
ijtc-570	22	21	the	the	DET
ijtc-570	22	22	agency	agency	NOUN
ijtc-570	22	23	or	or	CCONJ
ijtc-570	22	24	regional	regional	ADJ
ijtc-570	22	25	government	government	NOUN
ijtc-570	22	26	that	that	PRON
ijtc-570	22	27	is	be	AUX
ijtc-570	22	28	authorized	authorize	VERB
ijtc-570	22	29	to	to	PART
ijtc-570	22	30	handle	handle	VERB
ijtc-570	22	31	it	it	PRON
ijtc-570	22	32	,	,	PUNCT
ijtc-570	22	33	then	then	ADV
ijtc-570	22	34	the	the	DET
ijtc-570	22	35	tax	tax	NOUN
ijtc-570	22	36	is	be	AUX
ijtc-570	22	37	included	include	VERB
ijtc-570	22	38	in	in	ADP
ijtc-570	22	39	the	the	DET
ijtc-570	22	40	type	type	NOUN
ijtc-570	22	41	of	of	ADP
ijtc-570	22	42	regional	regional	ADJ
ijtc-570	22	43	tax	tax	NOUN
ijtc-570	22	44	(	(	PUNCT
ijtc-570	22	45	bahmid	bahmid	NOUN
ijtc-570	22	46	&	&	CCONJ
ijtc-570	22	47	wahyudi	wahyudi	NOUN
ijtc-570	22	48	,	,	PUNCT
ijtc-570	22	49	2018	2018	NUM
ijtc-570	22	50	;	;	PUNCT
ijtc-570	22	51	dewanti	dewanti	PROPN
ijtc-570	22	52	,	,	PUNCT
ijtc-570	22	53	2021	2021	NUM
ijtc-570	22	54	;	;	PUNCT
ijtc-570	22	55	lesmana	lesmana	PROPN
ijtc-570	22	56	&	&	CCONJ
ijtc-570	22	57	rumaiza	rumaiza	PROPN
ijtc-570	22	58	,	,	PUNCT
ijtc-570	22	59	2019	2019	NUM
ijtc-570	22	60	;	;	PUNCT
ijtc-570	22	61	octaviany	octaviany	NOUN
ijtc-570	22	62	et	et	PROPN
ijtc-570	22	63	al	al	PROPN
ijtc-570	22	64	.	.	PROPN
ijtc-570	22	65	,	,	PUNCT
ijtc-570	22	66	2021	2021	NUM
ijtc-570	22	67	;	;	PUNCT
ijtc-570	22	68	pohan	pohan	NOUN
ijtc-570	22	69	,	,	PUNCT
ijtc-570	22	70	2021	2021	NUM
ijtc-570	22	71	;	;	PUNCT
ijtc-570	22	72	wulandari	wulandari	X
ijtc-570	22	73	et	et	PROPN
ijtc-570	22	74	al	al	PROPN
ijtc-570	22	75	.	.	PROPN
ijtc-570	22	76	,	,	PUNCT
ijtc-570	22	77	2017	2017	NUM
ijtc-570	22	78	)	)	PUNCT
ijtc-570	22	79	.	.	PUNCT
ijtc-570	23	1	this	this	DET
ijtc-570	23	2	paper	paper	NOUN
ijtc-570	23	3	will	will	AUX
ijtc-570	23	4	discuss	discuss	VERB
ijtc-570	23	5	the	the	DET
ijtc-570	23	6	tax	tax	NOUN
ijtc-570	23	7	for	for	ADP
ijtc-570	23	8	motorized	motorize	VERB
ijtc-570	23	9	vehicles	vehicle	NOUN
ijtc-570	23	10	in	in	ADP
ijtc-570	23	11	the	the	DET
ijtc-570	23	12	last	last	ADJ
ijtc-570	23	13	three	three	NUM
ijtc-570	23	14	years	year	NOUN
ijtc-570	23	15	.	.	PUNCT
ijtc-570	24	1	there	there	PRON
ijtc-570	24	2	has	have	AUX
ijtc-570	24	3	been	be	AUX
ijtc-570	24	4	occurred	occur	VERB
ijtc-570	24	5	an	an	DET
ijtc-570	24	6	increase	increase	NOUN
ijtc-570	24	7	in	in	ADP
ijtc-570	24	8	the	the	DET
ijtc-570	24	9	number	number	NOUN
ijtc-570	24	10	of	of	ADP
ijtc-570	24	11	vehicles	vehicle	NOUN
ijtc-570	24	12	on	on	ADP
ijtc-570	24	13	the	the	DET
ijtc-570	24	14	1,609,441	1,609,441	NUM
ijtc-570	24	15	in	in	ADP
ijtc-570	24	16	2018	2018	NUM
ijtc-570	24	17	to	to	ADP
ijtc-570	24	18	1,614,965	1,614,965	NUM
ijtc-570	24	19	in	in	ADP
ijtc-570	24	20	2019	2019	NUM
ijtc-570	24	21	,	,	PUNCT
ijtc-570	24	22	but	but	CCONJ
ijtc-570	24	23	in	in	ADP
ijtc-570	24	24	2020	2020	NUM
ijtc-570	24	25	there	there	PRON
ijtc-570	24	26	was	be	VERB
ijtc-570	24	27	a	a	DET
ijtc-570	24	28	decrease	decrease	NOUN
ijtc-570	24	29	in	in	ADP
ijtc-570	24	30	the	the	DET
ijtc-570	24	31	number	number	NOUN
ijtc-570	24	32	of	of	ADP
ijtc-570	24	33	vehicles	vehicle	NOUN
ijtc-570	24	34	this	this	PRON
ijtc-570	24	35	was	be	AUX
ijtc-570	24	36	due	due	ADJ
ijtc-570	24	37	to	to	ADP
ijtc-570	24	38	the	the	DET
ijtc-570	24	39	effects	effect	NOUN
ijtc-570	24	40	of	of	ADP
ijtc-570	24	41	the	the	DET
ijtc-570	24	42	covid-19	covid-19	PROPN
ijtc-570	24	43	pandemic	pandemic	NOUN
ijtc-570	24	44	that	that	PRON
ijtc-570	24	45	hit	hit	VERB
ijtc-570	24	46	indonesia	indonesia	PROPN
ijtc-570	24	47	(	(	PUNCT
ijtc-570	24	48	defrian	defrian	PROPN
ijtc-570	24	49	et	et	PROPN
ijtc-570	24	50	al	al	PROPN
ijtc-570	24	51	.	.	PROPN
ijtc-570	24	52	,	,	PUNCT
ijtc-570	24	53	2021	2021	NUM
ijtc-570	24	54	;	;	PUNCT
ijtc-570	24	55	megayani	megayani	PROPN
ijtc-570	24	56	&	&	CCONJ
ijtc-570	24	57	noviari	noviari	PROPN
ijtc-570	24	58	,	,	PUNCT
ijtc-570	24	59	2021	2021	NUM
ijtc-570	24	60	;	;	PUNCT
ijtc-570	24	61	ramadani	ramadani	PROPN
ijtc-570	24	62	&	&	CCONJ
ijtc-570	24	63	syafari	syafari	PROPN
ijtc-570	24	64	,	,	PUNCT
ijtc-570	24	65	2020	2020	NUM
ijtc-570	24	66	;	;	PUNCT
ijtc-570	24	67	utina	utina	PROPN
ijtc-570	24	68	&	&	CCONJ
ijtc-570	24	69	gobel	gobel	PROPN
ijtc-570	24	70	,	,	PUNCT
ijtc-570	24	71	2020	2020	NUM
ijtc-570	24	72	)	)	PUNCT
ijtc-570	24	73	.	.	PUNCT
ijtc-570	25	1	in	in	ADP
ijtc-570	25	2	this	this	DET
ijtc-570	25	3	situation	situation	NOUN
ijtc-570	25	4	,	,	PUNCT
ijtc-570	25	5	the	the	DET
ijtc-570	25	6	local	local	ADJ
ijtc-570	25	7	government	government	NOUN
ijtc-570	25	8	was	be	AUX
ijtc-570	25	9	asked	ask	VERB
ijtc-570	25	10	to	to	PART
ijtc-570	25	11	think	think	VERB
ijtc-570	25	12	about	about	ADP
ijtc-570	25	13	how	how	SCONJ
ijtc-570	25	14	the	the	DET
ijtc-570	25	15	taxpayers	taxpayer	NOUN
ijtc-570	25	16	can	can	AUX
ijtc-570	25	17	fulfill	fulfill	VERB
ijtc-570	25	18	their	their	PRON
ijtc-570	25	19	obligation	obligation	NOUN
ijtc-570	25	20	as	as	ADP
ijtc-570	25	21	usual	usual	ADJ
ijtc-570	25	22	.	.	PUNCT
ijtc-570	26	1	by	by	ADP
ijtc-570	26	2	having	have	VERB
ijtc-570	26	3	samsat	samsat	VERB
ijtc-570	26	4	j'bret	j'bret	PROPN
ijtc-570	26	5	which	which	PRON
ijtc-570	26	6	is	be	AUX
ijtc-570	26	7	one	one	NUM
ijtc-570	26	8	of	of	ADP
ijtc-570	26	9	the	the	DET
ijtc-570	26	10	innovations	innovation	NOUN
ijtc-570	26	11	created	create	VERB
ijtc-570	26	12	by	by	ADP
ijtc-570	26	13	the	the	DET
ijtc-570	26	14	west	west	PROPN
ijtc-570	26	15	java	java	PROPN
ijtc-570	26	16	samsat	samsat	PROPN
ijtc-570	26	17	team	team	NOUN
ijtc-570	26	18	.	.	PUNCT
ijtc-570	27	1	it	it	PRON
ijtc-570	27	2	consists	consist	VERB
ijtc-570	27	3	of	of	ADP
ijtc-570	27	4	the	the	DET
ijtc-570	27	5	government	government	NOUN
ijtc-570	27	6	of	of	ADP
ijtc-570	27	7	west	west	PROPN
ijtc-570	27	8	java	java	PROPN
ijtc-570	27	9	represented	represent	VERB
ijtc-570	27	10	by	by	ADP
ijtc-570	27	11	the	the	DET
ijtc-570	27	12	board	board	NOUN
ijtc-570	27	13	of	of	ADP
ijtc-570	27	14	region	region	NOUN
ijtc-570	27	15	revenue	revenue	NOUN
ijtc-570	27	16	of	of	ADP
ijtc-570	27	17	west	west	PROPN
ijtc-570	27	18	java	java	PROPN
ijtc-570	27	19	province	province	PROPN
ijtc-570	27	20	,	,	PUNCT
ijtc-570	27	21	police	police	NOUN
ijtc-570	27	22	of	of	ADP
ijtc-570	27	23	west	west	PROPN
ijtc-570	27	24	java	java	PROPN
ijtc-570	27	25	,	,	PUNCT
ijtc-570	27	26	and	and	CCONJ
ijtc-570	27	27	pt	pt	PROPN
ijtc-570	27	28	.	.	PROPN
ijtc-570	27	29	jasa	jasa	PROPN
ijtc-570	27	30	raharja	raharja	PROPN
ijtc-570	27	31	(	(	PUNCT
ijtc-570	27	32	persero	persero	NOUN
ijtc-570	27	33	)	)	PUNCT
ijtc-570	27	34	branch	branch	NOUN
ijtc-570	27	35	of	of	ADP
ijtc-570	27	36	west	west	PROPN
ijtc-570	27	37	java	java	PROPN
ijtc-570	27	38	.	.	PUNCT
ijtc-570	28	1	this	this	PRON
ijtc-570	28	2	was	be	AUX
ijtc-570	28	3	held	hold	VERB
ijtc-570	28	4	under	under	ADP
ijtc-570	28	5	an	an	DET
ijtc-570	28	6	agreement	agreement	NOUN
ijtc-570	28	7	cooperation	cooperation	NOUN
ijtc-570	28	8	between	between	ADP
ijtc-570	28	9	the	the	DET
ijtc-570	28	10	west	west	PROPN
ijtc-570	28	11	java	java	PROPN
ijtc-570	28	12	samsat	samsat	PROPN
ijtc-570	28	13	team	team	NOUN
ijtc-570	28	14	and	and	CCONJ
ijtc-570	28	15	the	the	DET
ijtc-570	28	16	pt	pt	PROPN
ijtc-570	28	17	.	.	PROPN
ijtc-570	28	18	bank	bank	PROPN
ijtc-570	28	19	pembangunan	pembangunan	PROPN
ijtc-570	28	20	daerah	daerah	PROPN
ijtc-570	28	21	of	of	ADP
ijtc-570	28	22	west	west	PROPN
ijtc-570	28	23	java	java	PROPN
ijtc-570	28	24	and	and	CCONJ
ijtc-570	28	25	banten	banten	PROPN
ijtc-570	28	26	tbk	tbk	PROPN
ijtc-570	28	27	.	.	PUNCT
ijtc-570	29	1	on	on	ADP
ijtc-570	29	2	november	november	PROPN
ijtc-570	29	3	29th	29th	NOUN
ijtc-570	29	4	,	,	PUNCT
ijtc-570	29	5	2018	2018	NUM
ijtc-570	29	6	,	,	PUNCT
ijtc-570	29	7	with	with	ADP
ijtc-570	29	8	a	a	DET
ijtc-570	29	9	tagline	tagline	NOUN
ijtc-570	29	10	samsat	samsat	NOUN
ijtc-570	29	11	j’bret	j’bret	PROPN
ijtc-570	29	12	(	(	PUNCT
ijtc-570	29	13	west	west	PROPN
ijtc-570	29	14	java	java	PROPN
ijtc-570	29	15	samsat	samsat	VERB
ijtc-570	29	16	ngabret	ngabret	ADJ
ijtc-570	29	17	)	)	PUNCT
ijtc-570	29	18	.	.	PUNCT
ijtc-570	30	1	it	it	PRON
ijtc-570	30	2	was	be	AUX
ijtc-570	30	3	expected	expect	VERB
ijtc-570	30	4	to	to	PART
ijtc-570	30	5	be	be	AUX
ijtc-570	30	6	a	a	DET
ijtc-570	30	7	way	way	NOUN
ijtc-570	30	8	to	to	PART
ijtc-570	30	9	break	break	VERB
ijtc-570	30	10	the	the	DET
ijtc-570	30	11	chain	chain	NOUN
ijtc-570	30	12	of	of	ADP
ijtc-570	30	13	coronavirus	coronavirus	NOUN
ijtc-570	30	14	spread	spread	VERB
ijtc-570	30	15	as	as	SCONJ
ijtc-570	30	16	it	it	PRON
ijtc-570	30	17	could	could	AUX
ijtc-570	30	18	avoid	avoid	VERB
ijtc-570	30	19	the	the	DET
ijtc-570	30	20	crowds	crowd	NOUN
ijtc-570	30	21	of	of	ADP
ijtc-570	30	22	people	people	NOUN
ijtc-570	30	23	.	.	PUNCT
ijtc-570	31	1	in	in	ADP
ijtc-570	31	2	line	line	NOUN
ijtc-570	31	3	with	with	ADP
ijtc-570	31	4	this	this	PRON
ijtc-570	31	5	,	,	PUNCT
ijtc-570	31	6	the	the	DET
ijtc-570	31	7	obligation	obligation	NOUN
ijtc-570	31	8	of	of	ADP
ijtc-570	31	9	taxpayers	taxpayer	NOUN
ijtc-570	31	10	could	could	AUX
ijtc-570	31	11	be	be	AUX
ijtc-570	31	12	also	also	ADV
ijtc-570	31	13	fulfilled	fulfil	VERB
ijtc-570	31	14	.	.	PUNCT
ijtc-570	32	1	thus	thus	ADV
ijtc-570	32	2	,	,	PUNCT
ijtc-570	32	3	the	the	DET
ijtc-570	32	4	regional	regional	ADJ
ijtc-570	32	5	original	original	ADJ
ijtc-570	32	6	income	income	NOUN
ijtc-570	32	7	(	(	PUNCT
ijtc-570	32	8	pad	pad	NOUN
ijtc-570	32	9	)	)	PUNCT
ijtc-570	32	10	in	in	ADP
ijtc-570	32	11	bekasi	bekasi	PROPN
ijtc-570	32	12	city	city	NOUN
ijtc-570	32	13	could	could	AUX
ijtc-570	32	14	be	be	AUX
ijtc-570	32	15	maintained	maintain	VERB
ijtc-570	32	16	(	(	PUNCT
ijtc-570	32	17	atmaja	atmaja	PROPN
ijtc-570	32	18	,	,	PUNCT
ijtc-570	32	19	2019	2019	NUM
ijtc-570	32	20	;	;	PUNCT
ijtc-570	32	21	kumala	kumala	PROPN
ijtc-570	32	22	&	&	CCONJ
ijtc-570	32	23	junaidi	junaidi	PROPN
ijtc-570	32	24	,	,	PUNCT
ijtc-570	32	25	2019	2019	NUM
ijtc-570	32	26	;	;	PUNCT
ijtc-570	32	27	latofah	latofah	NOUN
ijtc-570	32	28	&	&	CCONJ
ijtc-570	32	29	harjo	harjo	PROPN
ijtc-570	32	30	,	,	PUNCT
ijtc-570	32	31	2020	2020	NUM
ijtc-570	32	32	)	)	PUNCT
ijtc-570	32	33	.	.	PUNCT
ijtc-570	33	1	in	in	ADP
ijtc-570	33	2	this	this	DET
ijtc-570	33	3	study	study	NOUN
ijtc-570	33	4	,	,	PUNCT
ijtc-570	33	5	there	there	PRON
ijtc-570	33	6	were	be	VERB
ijtc-570	33	7	several	several	ADJ
ijtc-570	33	8	previous	previous	ADJ
ijtc-570	33	9	studies	study	NOUN
ijtc-570	33	10	used	use	VERB
ijtc-570	33	11	as	as	ADP
ijtc-570	33	12	reference	reference	NOUN
ijtc-570	33	13	materials	material	NOUN
ijtc-570	33	14	.	.	PUNCT
ijtc-570	34	1	some	some	DET
ijtc-570	34	2	problems	problem	NOUN
ijtc-570	34	3	regarding	regard	VERB
ijtc-570	34	4	the	the	DET
ijtc-570	34	5	lack	lack	NOUN
ijtc-570	34	6	of	of	ADP
ijtc-570	34	7	taxpayers	taxpayer	NOUN
ijtc-570	34	8	who	who	PRON
ijtc-570	34	9	know	know	VERB
ijtc-570	34	10	about	about	ADP
ijtc-570	34	11	the	the	DET
ijtc-570	34	12	j’bret	j’bret	PROPN
ijtc-570	34	13	samsat	samsat	NOUN
ijtc-570	34	14	service	service	NOUN
ijtc-570	34	15	system	system	NOUN
ijtc-570	34	16	(	(	PUNCT
ijtc-570	34	17	nurfadiyah	nurfadiyah	NOUN
ijtc-570	34	18	,	,	PUNCT
ijtc-570	34	19	2020	2020	NUM
ijtc-570	34	20	)	)	PUNCT
ijtc-570	34	21	.	.	PUNCT
ijtc-570	35	1	the	the	DET
ijtc-570	35	2	effect	effect	NOUN
ijtc-570	35	3	of	of	ADP
ijtc-570	35	4	this	this	DET
ijtc-570	35	5	system	system	NOUN
ijtc-570	35	6	on	on	ADP
ijtc-570	35	7	motorized	motorize	VERB
ijtc-570	35	8	vehicle	vehicle	NOUN
ijtc-570	35	9	taxpayers	taxpayer	NOUN
ijtc-570	35	10	’	’	PART
ijtc-570	35	11	compliance	compliance	NOUN
ijtc-570	35	12	.	.	PUNCT
ijtc-570	36	1	here	here	ADV
ijtc-570	36	2	,	,	PUNCT
ijtc-570	36	3	the	the	DET
ijtc-570	36	4	similarity	similarity	NOUN
ijtc-570	36	5	between	between	ADP
ijtc-570	36	6	her	her	PRON
ijtc-570	36	7	research	research	NOUN
ijtc-570	36	8	and	and	CCONJ
ijtc-570	36	9	what	what	PRON
ijtc-570	36	10	the	the	DET
ijtc-570	36	11	author	author	NOUN
ijtc-570	36	12	just	just	ADV
ijtc-570	36	13	did	do	AUX
ijtc-570	36	14	was	be	AUX
ijtc-570	36	15	to	to	PART
ijtc-570	36	16	analyze	analyze	VERB
ijtc-570	36	17	the	the	DET
ijtc-570	36	18	j’bret	j’bret	PROPN
ijtc-570	36	19	samsat	samsat	NOUN
ijtc-570	36	20	service	service	NOUN
ijtc-570	36	21	system	system	NOUN
ijtc-570	36	22	which	which	PRON
ijtc-570	36	23	is	be	AUX
ijtc-570	36	24	an	an	DET
ijtc-570	36	25	innovation	innovation	NOUN
ijtc-570	36	26	in	in	ADP
ijtc-570	36	27	paying	pay	VERB
ijtc-570	36	28	motorized	motorize	VERB
ijtc-570	36	29	vehicle	vehicle	NOUN
ijtc-570	36	30	tax	tax	NOUN
ijtc-570	36	31	.	.	PUNCT
ijtc-570	37	1	then	then	ADV
ijtc-570	37	2	,	,	PUNCT
ijtc-570	37	3	the	the	DET
ijtc-570	37	4	difference	difference	NOUN
ijtc-570	37	5	between	between	ADP
ijtc-570	37	6	them	they	PRON
ijtc-570	37	7	was	be	AUX
ijtc-570	37	8	her	her	PRON
ijtc-570	37	9	research	research	NOUN
ijtc-570	37	10	discussed	discuss	VERB
ijtc-570	37	11	the	the	DET
ijtc-570	37	12	implementation	implementation	NOUN
ijtc-570	37	13	of	of	ADP
ijtc-570	37	14	the	the	DET
ijtc-570	37	15	j’bret	j’bret	PROPN
ijtc-570	37	16	samsat	samsat	NOUN
ijtc-570	37	17	service	service	NOUN
ijtc-570	37	18	system	system	NOUN
ijtc-570	37	19	,	,	PUNCT
ijtc-570	37	20	while	while	SCONJ
ijtc-570	37	21	this	this	DET
ijtc-570	37	22	research	research	NOUN
ijtc-570	37	23	discussed	discuss	VERB
ijtc-570	37	24	how	how	SCONJ
ijtc-570	37	25	the	the	DET
ijtc-570	37	26	effectiveness	effectiveness	NOUN
ijtc-570	37	27	of	of	ADP
ijtc-570	37	28	the	the	DET
ijtc-570	37	29	j’bret	j’bret	PROPN
ijtc-570	37	30	samsat	samsat	NOUN
ijtc-570	37	31	service	service	NOUN
ijtc-570	37	32	system	system	NOUN
ijtc-570	37	33	,	,	PUNCT
ijtc-570	37	34	especially	especially	ADV
ijtc-570	37	35	during	during	ADP
ijtc-570	37	36	the	the	DET
ijtc-570	37	37	covid-19	covid-19	PROPN
ijtc-570	37	38	pandemic	pandemic	ADJ
ijtc-570	37	39	(	(	PUNCT
ijtc-570	37	40	nurfadiyah	nurfadiyah	NOUN
ijtc-570	37	41	,	,	PUNCT
ijtc-570	37	42	2020	2020	NUM
ijtc-570	37	43	)	)	PUNCT
ijtc-570	37	44	.	.	PUNCT
ijtc-570	38	1	in	in	ADP
ijtc-570	38	2	motorized	motorize	VERB
ijtc-570	38	3	vehicle	vehicle	NOUN
ijtc-570	38	4	tax	tax	NOUN
ijtc-570	38	5	payment	payment	NOUN
ijtc-570	38	6	service	service	NOUN
ijtc-570	38	7	through	through	ADP
ijtc-570	38	8	mini	mini	ADJ
ijtc-570	38	9	samsat	samsat	NOUN
ijtc-570	38	10	services	service	NOUN
ijtc-570	38	11	(	(	PUNCT
ijtc-570	38	12	samin	samin	NOUN
ijtc-570	38	13	)	)	PUNCT
ijtc-570	38	14	at	at	ADP
ijtc-570	38	15	the	the	DET
ijtc-570	38	16	samsat	samsat	NOUN
ijtc-570	38	17	joint	joint	ADJ
ijtc-570	38	18	office	office	NOUN
ijtc-570	38	19	;	;	PUNCT
ijtc-570	38	20	there	there	PRON
ijtc-570	38	21	were	be	VERB
ijtc-570	38	22	some	some	DET
ijtc-570	38	23	shortcomings	shortcoming	NOUN
ijtc-570	38	24	and	and	CCONJ
ijtc-570	38	25	obstacles	obstacle	NOUN
ijtc-570	38	26	occurred	occur	VERB
ijtc-570	38	27	(	(	PUNCT
ijtc-570	38	28	mustofa	mustofa	NOUN
ijtc-570	38	29	,	,	PUNCT
ijtc-570	38	30	2017	2017	NUM
ijtc-570	38	31	)	)	PUNCT
ijtc-570	38	32	.	.	PUNCT
ijtc-570	39	1	in	in	ADP
ijtc-570	39	2	the	the	DET
ijtc-570	39	3	innovation	innovation	NOUN
ijtc-570	39	4	attribute	attribute	NOUN
ijtc-570	39	5	,	,	PUNCT
ijtc-570	39	6	it	it	PRON
ijtc-570	39	7	can	can	AUX
ijtc-570	39	8	be	be	AUX
ijtc-570	39	9	seen	see	VERB
ijtc-570	39	10	that	that	SCONJ
ijtc-570	39	11	the	the	DET
ijtc-570	39	12	service	service	NOUN
ijtc-570	39	13	and	and	CCONJ
ijtc-570	39	14	socialization	socialization	NOUN
ijtc-570	39	15	trials	trial	NOUN
ijtc-570	39	16	carried	carry	VERB
ijtc-570	39	17	out	out	ADP
ijtc-570	39	18	by	by	ADP
ijtc-570	39	19	the	the	DET
ijtc-570	39	20	samsat	samsat	NOUN
ijtc-570	39	21	joint	joint	ADJ
ijtc-570	39	22	office	office	NOUN
ijtc-570	39	23	were	be	AUX
ijtc-570	39	24	less	less	ADV
ijtc-570	39	25	optimal	optimal	ADJ
ijtc-570	39	26	.	.	PUNCT
ijtc-570	40	1	this	this	PRON
ijtc-570	40	2	can	can	AUX
ijtc-570	40	3	be	be	AUX
ijtc-570	40	4	shown	show	VERB
ijtc-570	40	5	by	by	ADP
ijtc-570	40	6	the	the	DET
ijtc-570	40	7	small	small	ADJ
ijtc-570	40	8	number	number	NOUN
ijtc-570	40	9	of	of	ADP
ijtc-570	40	10	taxpayer	taxpayer	NOUN
ijtc-570	40	11	reports	report	NOUN
ijtc-570	40	12	in	in	ADP
ijtc-570	40	13	the	the	DET
ijtc-570	40	14	samsat	samsat	NOUN
ijtc-570	40	15	mini	mini	NOUN
ijtc-570	40	16	(	(	PUNCT
ijtc-570	40	17	samin	samin	NOUN
ijtc-570	40	18	)	)	PUNCT
ijtc-570	40	19	service	service	NOUN
ijtc-570	40	20	.	.	PUNCT
ijtc-570	41	1	this	this	DET
ijtc-570	41	2	paper	paper	NOUN
ijtc-570	41	3	has	have	VERB
ijtc-570	41	4	similarities	similarity	NOUN
ijtc-570	41	5	to	to	ADP
ijtc-570	41	6	the	the	DET
ijtc-570	41	7	research	research	NOUN
ijtc-570	41	8	conducted	conduct	VERB
ijtc-570	41	9	by	by	ADP
ijtc-570	41	10	the	the	DET
ijtc-570	41	11	author	author	NOUN
ijtc-570	41	12	,	,	PUNCT
ijtc-570	41	13	which	which	PRON
ijtc-570	41	14	lay	lie	VERB
ijtc-570	41	15	in	in	ADP
ijtc-570	41	16	an	an	DET
ijtc-570	41	17	easy	easy	ADJ
ijtc-570	41	18	service	service	NOUN
ijtc-570	41	19	system	system	NOUN
ijtc-570	41	20	to	to	PART
ijtc-570	41	21	keep	keep	VERB
ijtc-570	41	22	the	the	DET
ijtc-570	41	23	motorized	motorize	VERB
ijtc-570	41	24	vehicle	vehicle	NOUN
ijtc-570	41	25	an	an	DET
ijtc-570	41	26	analysis	analysis	NOUN
ijtc-570	41	27	of	of	ADP
ijtc-570	41	28	the	the	DET
ijtc-570	41	29	effectiveness	effectiveness	NOUN
ijtc-570	41	30	of	of	ADP
ijtc-570	41	31	samsat	samsat	PROPN
ijtc-570	41	32	j'bret	j'bret	PROPN
ijtc-570	41	33	service	service	PROPN
ijtc-570	41	34	(	(	PUNCT
ijtc-570	41	35	west	west	PROPN
ijtc-570	41	36	java	java	PROPN
ijtc-570	41	37	ngabret	ngabret	PROPN
ijtc-570	41	38	)	)	PUNCT
ijtc-570	41	39	during	during	ADP
ijtc-570	41	40	the	the	DET
ijtc-570	41	41	covid19	covid19	NOUN
ijtc-570	41	42	pandemic	pandemic	ADJ
ijtc-570	41	43	to	to	PART
ijtc-570	41	44	improve	improve	VERB
ijtc-570	41	45	the	the	DET
ijtc-570	41	46	tax	tax	NOUN
ijtc-570	41	47	compliance	compliance	NOUN
ijtc-570	41	48	of	of	ADP
ijtc-570	41	49	motorized	motorize	VERB
ijtc-570	41	50	vehicles	vehicle	NOUN
ijtc-570	41	51	at	at	ADP
ijtc-570	41	52	the	the	DET
ijtc-570	41	53	office	office	NOUN
ijtc-570	41	54	of	of	ADP
ijtc-570	41	55	samsat	samsat	VERB
ijtc-570	41	56	bekasi	bekasi	PROPN
ijtc-570	41	57	city	city	PROPN
ijtc-570	41	58	andayani	andayani	PROPN
ijtc-570	41	59	,	,	PUNCT
ijtc-570	41	60	prayoga	prayoga	NOUN
ijtc-570	41	61	,	,	PUNCT
ijtc-570	41	62	and	and	CCONJ
ijtc-570	41	63	hidayati	hidayati	NOUN
ijtc-570	41	64	373	373	NUM
ijtc-570	41	65	|	|	ADV
ijtc-570	41	66	ilomata	ilomata	PROPN
ijtc-570	41	67	international	international	ADJ
ijtc-570	41	68	journal	journal	NOUN
ijtc-570	41	69	of	of	ADP
ijtc-570	41	70	tax	tax	PROPN
ijtc-570	41	71	&	&	CCONJ
ijtc-570	41	72	accounting	accounting	PROPN
ijtc-570	41	73	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	41	74	taxpayers	taxpayer	NOUN
ijtc-570	41	75	obedient	obedient	ADJ
ijtc-570	41	76	in	in	ADP
ijtc-570	41	77	carrying	carry	VERB
ijtc-570	41	78	out	out	ADP
ijtc-570	41	79	their	their	PRON
ijtc-570	41	80	obligations	obligation	NOUN
ijtc-570	41	81	as	as	ADP
ijtc-570	41	82	taxpayers	taxpayer	NOUN
ijtc-570	41	83	.	.	PUNCT
ijtc-570	42	1	in	in	ADP
ijtc-570	42	2	addition	addition	NOUN
ijtc-570	42	3	,	,	PUNCT
ijtc-570	42	4	there	there	PRON
ijtc-570	42	5	was	be	VERB
ijtc-570	42	6	also	also	ADV
ijtc-570	42	7	a	a	DET
ijtc-570	42	8	difference	difference	NOUN
ijtc-570	42	9	between	between	ADP
ijtc-570	42	10	their	their	PRON
ijtc-570	42	11	paper	paper	NOUN
ijtc-570	42	12	and	and	CCONJ
ijtc-570	42	13	this	this	DET
ijtc-570	42	14	study	study	NOUN
ijtc-570	42	15	.	.	PUNCT
ijtc-570	43	1	the	the	DET
ijtc-570	43	2	difference	difference	NOUN
ijtc-570	43	3	was	be	AUX
ijtc-570	43	4	the	the	DET
ijtc-570	43	5	payment	payment	NOUN
ijtc-570	43	6	method	method	NOUN
ijtc-570	43	7	.	.	PUNCT
ijtc-570	44	1	in	in	ADP
ijtc-570	44	2	the	the	DET
ijtc-570	44	3	samin	samin	PROPN
ijtc-570	44	4	(	(	PUNCT
ijtc-570	44	5	samsat	samsat	PROPN
ijtc-570	44	6	mini	mini	NOUN
ijtc-570	44	7	)	)	PUNCT
ijtc-570	44	8	,	,	PUNCT
ijtc-570	44	9	the	the	DET
ijtc-570	44	10	payment	payment	NOUN
ijtc-570	44	11	was	be	AUX
ijtc-570	44	12	held	hold	VERB
ijtc-570	44	13	only	only	ADV
ijtc-570	44	14	when	when	SCONJ
ijtc-570	44	15	there	there	PRON
ijtc-570	44	16	were	be	VERB
ijtc-570	44	17	important	important	ADJ
ijtc-570	44	18	events	event	NOUN
ijtc-570	44	19	such	such	ADJ
ijtc-570	44	20	as	as	ADP
ijtc-570	44	21	cfd	cfd	NOUN
ijtc-570	44	22	,	,	PUNCT
ijtc-570	44	23	bazaars	bazaar	NOUN
ijtc-570	44	24	,	,	PUNCT
ijtc-570	44	25	or	or	CCONJ
ijtc-570	44	26	carnival	carnival	NOUN
ijtc-570	44	27	,	,	PUNCT
ijtc-570	44	28	while	while	SCONJ
ijtc-570	44	29	the	the	DET
ijtc-570	44	30	j’bret	j’bret	PROPN
ijtc-570	44	31	samsat	samsat	NOUN
ijtc-570	44	32	payment	payment	NOUN
ijtc-570	44	33	could	could	AUX
ijtc-570	44	34	be	be	AUX
ijtc-570	44	35	done	do	VERB
ijtc-570	44	36	every	every	DET
ijtc-570	44	37	time	time	NOUN
ijtc-570	44	38	through	through	ADP
ijtc-570	44	39	minimarkets	minimarket	NOUN
ijtc-570	44	40	or	or	CCONJ
ijtc-570	44	41	online	online	ADJ
ijtc-570	44	42	shopping	shopping	NOUN
ijtc-570	44	43	applications	application	NOUN
ijtc-570	44	44	(	(	PUNCT
ijtc-570	44	45	mustofa	mustofa	NOUN
ijtc-570	44	46	,	,	PUNCT
ijtc-570	44	47	2017	2017	NUM
ijtc-570	44	48	)	)	PUNCT
ijtc-570	44	49	.	.	PUNCT
ijtc-570	45	1	next	next	ADV
ijtc-570	45	2	,	,	PUNCT
ijtc-570	45	3	another	another	DET
ijtc-570	45	4	previous	previous	ADJ
ijtc-570	45	5	research	research	NOUN
ijtc-570	45	6	obtained	obtain	VERB
ijtc-570	45	7	that	that	SCONJ
ijtc-570	45	8	the	the	DET
ijtc-570	45	9	program	program	NOUN
ijtc-570	45	10	has	have	AUX
ijtc-570	45	11	been	be	AUX
ijtc-570	45	12	running	run	VERB
ijtc-570	45	13	through	through	ADP
ijtc-570	45	14	it	it	PRON
ijtc-570	45	15	was	be	AUX
ijtc-570	45	16	not	not	PART
ijtc-570	45	17	satisfying	satisfy	VERB
ijtc-570	45	18	yet	yet	ADV
ijtc-570	45	19	.	.	PUNCT
ijtc-570	46	1	it	it	PRON
ijtc-570	46	2	was	be	AUX
ijtc-570	46	3	because	because	SCONJ
ijtc-570	46	4	some	some	DET
ijtc-570	46	5	people	people	NOUN
ijtc-570	46	6	still	still	ADV
ijtc-570	46	7	did	do	AUX
ijtc-570	46	8	not	not	PART
ijtc-570	46	9	know	know	VERB
ijtc-570	46	10	about	about	ADP
ijtc-570	46	11	e	e	NOUN
ijtc-570	46	12	-	-	NOUN
ijtc-570	46	13	samsat	samsat	ADJ
ijtc-570	46	14	(	(	PUNCT
ijtc-570	46	15	setyawan	setyawan	NOUN
ijtc-570	46	16	et	et	PROPN
ijtc-570	46	17	al	al	PROPN
ijtc-570	46	18	.	.	PROPN
ijtc-570	46	19	,	,	PUNCT
ijtc-570	46	20	2019	2019	NUM
ijtc-570	46	21	)	)	PUNCT
ijtc-570	46	22	.	.	PUNCT
ijtc-570	47	1	based	base	VERB
ijtc-570	47	2	on	on	ADP
ijtc-570	47	3	the	the	DET
ijtc-570	47	4	relative	relative	ADJ
ijtc-570	47	5	advantages	advantage	NOUN
ijtc-570	47	6	of	of	ADP
ijtc-570	47	7	e	e	NOUN
ijtc-570	47	8	-	-	NOUN
ijtc-570	47	9	samsat	samsat	ADJ
ijtc-570	47	10	compared	compare	VERB
ijtc-570	47	11	to	to	ADP
ijtc-570	47	12	previous	previous	ADJ
ijtc-570	47	13	innovations	innovation	NOUN
ijtc-570	47	14	,	,	PUNCT
ijtc-570	47	15	it	it	PRON
ijtc-570	47	16	can	can	AUX
ijtc-570	47	17	be	be	AUX
ijtc-570	47	18	seen	see	VERB
ijtc-570	47	19	in	in	ADP
ijtc-570	47	20	terms	term	NOUN
ijtc-570	47	21	of	of	ADP
ijtc-570	47	22	the	the	DET
ijtc-570	47	23	flexibility	flexibility	NOUN
ijtc-570	47	24	of	of	ADP
ijtc-570	47	25	time	time	NOUN
ijtc-570	47	26	and	and	CCONJ
ijtc-570	47	27	can	can	AUX
ijtc-570	47	28	be	be	AUX
ijtc-570	47	29	done	do	VERB
ijtc-570	47	30	at	at	ADP
ijtc-570	47	31	any	any	DET
ijtc-570	47	32	atm	atm	NOUN
ijtc-570	47	33	.	.	PUNCT
ijtc-570	48	1	the	the	DET
ijtc-570	48	2	similarities	similarity	NOUN
ijtc-570	48	3	of	of	ADP
ijtc-570	48	4	this	this	DET
ijtc-570	48	5	research	research	NOUN
ijtc-570	48	6	can	can	AUX
ijtc-570	48	7	be	be	AUX
ijtc-570	48	8	seen	see	VERB
ijtc-570	48	9	in	in	ADP
ijtc-570	48	10	terms	term	NOUN
ijtc-570	48	11	of	of	ADP
ijtc-570	48	12	payments	payment	NOUN
ijtc-570	48	13	that	that	PRON
ijtc-570	48	14	can	can	AUX
ijtc-570	48	15	be	be	AUX
ijtc-570	48	16	made	make	VERB
ijtc-570	48	17	at	at	ADP
ijtc-570	48	18	atms	atms	NOUN
ijtc-570	48	19	.	.	PUNCT
ijtc-570	49	1	there	there	PRON
ijtc-570	49	2	is	be	VERB
ijtc-570	49	3	no	no	DET
ijtc-570	49	4	need	need	NOUN
ijtc-570	49	5	to	to	PART
ijtc-570	49	6	come	come	VERB
ijtc-570	49	7	to	to	ADP
ijtc-570	49	8	the	the	DET
ijtc-570	49	9	samsat	samsat	NOUN
ijtc-570	49	10	office	office	NOUN
ijtc-570	49	11	,	,	PUNCT
ijtc-570	49	12	make	make	VERB
ijtc-570	49	13	manual	manual	ADJ
ijtc-570	49	14	payments	payment	NOUN
ijtc-570	49	15	,	,	PUNCT
ijtc-570	49	16	queue	queue	NOUN
ijtc-570	49	17	,	,	PUNCT
ijtc-570	49	18	and	and	CCONJ
ijtc-570	49	19	avoid	avoid	VERB
ijtc-570	49	20	the	the	DET
ijtc-570	49	21	brokers	broker	NOUN
ijtc-570	49	22	.	.	PUNCT
ijtc-570	50	1	in	in	ADP
ijtc-570	50	2	addition	addition	NOUN
ijtc-570	50	3	to	to	ADP
ijtc-570	50	4	the	the	DET
ijtc-570	50	5	similarities	similarity	NOUN
ijtc-570	50	6	,	,	PUNCT
ijtc-570	50	7	the	the	DET
ijtc-570	50	8	differences	difference	NOUN
ijtc-570	50	9	of	of	ADP
ijtc-570	50	10	both	both	DET
ijtc-570	50	11	pieces	piece	NOUN
ijtc-570	50	12	of	of	ADP
ijtc-570	50	13	research	research	NOUN
ijtc-570	50	14	can	can	AUX
ijtc-570	50	15	be	be	AUX
ijtc-570	50	16	seen	see	VERB
ijtc-570	50	17	from	from	ADP
ijtc-570	50	18	the	the	DET
ijtc-570	50	19	main	main	ADJ
ijtc-570	50	20	discussion	discussion	NOUN
ijtc-570	50	21	of	of	ADP
ijtc-570	50	22	this	this	DET
ijtc-570	50	23	research	research	NOUN
ijtc-570	50	24	which	which	PRON
ijtc-570	50	25	is	be	AUX
ijtc-570	50	26	still	still	ADV
ijtc-570	50	27	in	in	ADP
ijtc-570	50	28	the	the	DET
ijtc-570	50	29	form	form	NOUN
ijtc-570	50	30	of	of	ADP
ijtc-570	50	31	service	service	NOUN
ijtc-570	50	32	innovation	innovation	NOUN
ijtc-570	50	33	and	and	CCONJ
ijtc-570	50	34	the	the	DET
ijtc-570	50	35	unavailability	unavailability	NOUN
ijtc-570	50	36	of	of	ADP
ijtc-570	50	37	payment	payment	NOUN
ijtc-570	50	38	of	of	ADP
ijtc-570	50	39	the	the	DET
ijtc-570	50	40	motorized	motorize	VERB
ijtc-570	50	41	vehicle	vehicle	NOUN
ijtc-570	50	42	tax	tax	NOUN
ijtc-570	50	43	through	through	ADP
ijtc-570	50	44	atms	atms	NOUN
ijtc-570	50	45	,	,	PUNCT
ijtc-570	50	46	minimarkets	minimarket	NOUN
ijtc-570	50	47	,	,	PUNCT
ijtc-570	50	48	or	or	CCONJ
ijtc-570	50	49	online	online	NOUN
ijtc-570	50	50	shopping	shopping	NOUN
ijtc-570	50	51	applications	application	NOUN
ijtc-570	50	52	(	(	PUNCT
ijtc-570	50	53	setyawan	setyawan	NOUN
ijtc-570	50	54	et	et	PROPN
ijtc-570	50	55	al	al	PROPN
ijtc-570	50	56	.	.	PROPN
ijtc-570	50	57	,	,	PUNCT
ijtc-570	50	58	2019	2019	NUM
ijtc-570	50	59	)	)	PUNCT
ijtc-570	50	60	.	.	PUNCT
ijtc-570	51	1	finally	finally	ADV
ijtc-570	51	2	,	,	PUNCT
ijtc-570	51	3	based	base	VERB
ijtc-570	51	4	on	on	ADP
ijtc-570	51	5	the	the	DET
ijtc-570	51	6	above	above	ADJ
ijtc-570	51	7	elaboration	elaboration	NOUN
ijtc-570	51	8	,	,	PUNCT
ijtc-570	51	9	it	it	PRON
ijtc-570	51	10	is	be	AUX
ijtc-570	51	11	important	important	ADJ
ijtc-570	51	12	to	to	PART
ijtc-570	51	13	conduct	conduct	VERB
ijtc-570	51	14	this	this	DET
ijtc-570	51	15	study	study	NOUN
ijtc-570	51	16	as	as	SCONJ
ijtc-570	51	17	it	it	PRON
ijtc-570	51	18	was	be	AUX
ijtc-570	51	19	to	to	PART
ijtc-570	51	20	determine	determine	VERB
ijtc-570	51	21	the	the	DET
ijtc-570	51	22	extent	extent	NOUN
ijtc-570	51	23	of	of	ADP
ijtc-570	51	24	the	the	DET
ijtc-570	51	25	tax	tax	NOUN
ijtc-570	51	26	compliance	compliance	NOUN
ijtc-570	51	27	of	of	ADP
ijtc-570	51	28	taxpayers	taxpayer	NOUN
ijtc-570	51	29	in	in	ADP
ijtc-570	51	30	fulfilling	fulfil	VERB
ijtc-570	51	31	their	their	PRON
ijtc-570	51	32	obligation	obligation	NOUN
ijtc-570	51	33	to	to	PART
ijtc-570	51	34	pay	pay	VERB
ijtc-570	51	35	the	the	DET
ijtc-570	51	36	motorized	motorize	VERB
ijtc-570	51	37	vehicle	vehicle	NOUN
ijtc-570	51	38	tax	tax	NOUN
ijtc-570	51	39	.	.	PUNCT
ijtc-570	52	1	moreover	moreover	ADV
ijtc-570	52	2	,	,	PUNCT
ijtc-570	52	3	this	this	PRON
ijtc-570	52	4	was	be	AUX
ijtc-570	52	5	also	also	ADV
ijtc-570	52	6	to	to	PART
ijtc-570	52	7	find	find	VERB
ijtc-570	52	8	out	out	ADP
ijtc-570	52	9	the	the	DET
ijtc-570	52	10	effectiveness	effectiveness	NOUN
ijtc-570	52	11	of	of	ADP
ijtc-570	52	12	the	the	DET
ijtc-570	52	13	use	use	NOUN
ijtc-570	52	14	of	of	ADP
ijtc-570	52	15	the	the	DET
ijtc-570	52	16	samsat	samsat	NOUN
ijtc-570	52	17	j’bret	j’bret	PROPN
ijtc-570	52	18	(	(	PUNCT
ijtc-570	52	19	west	west	PROPN
ijtc-570	52	20	java	java	PROPN
ijtc-570	52	21	samsat	samsat	VERB
ijtc-570	52	22	ngabret	ngabret	ADJ
ijtc-570	52	23	)	)	PUNCT
ijtc-570	52	24	system	system	NOUN
ijtc-570	52	25	.	.	PUNCT
ijtc-570	53	1	concerning	concern	VERB
ijtc-570	53	2	the	the	DET
ijtc-570	53	3	previous	previous	ADJ
ijtc-570	53	4	background	background	NOUN
ijtc-570	53	5	,	,	PUNCT
ijtc-570	53	6	there	there	PRON
ijtc-570	53	7	were	be	VERB
ijtc-570	53	8	some	some	DET
ijtc-570	53	9	limitations	limitation	NOUN
ijtc-570	53	10	in	in	ADP
ijtc-570	53	11	this	this	DET
ijtc-570	53	12	study	study	NOUN
ijtc-570	53	13	to	to	PART
ijtc-570	53	14	make	make	VERB
ijtc-570	53	15	the	the	DET
ijtc-570	53	16	study	study	NOUN
ijtc-570	53	17	to	to	PART
ijtc-570	53	18	be	be	AUX
ijtc-570	53	19	more	more	ADV
ijtc-570	53	20	effective	effective	ADJ
ijtc-570	53	21	and	and	CCONJ
ijtc-570	53	22	be	be	AUX
ijtc-570	53	23	in	in	ADP
ijtc-570	53	24	line	line	NOUN
ijtc-570	53	25	with	with	ADP
ijtc-570	53	26	the	the	DET
ijtc-570	53	27	purpose	purpose	NOUN
ijtc-570	53	28	of	of	ADP
ijtc-570	53	29	the	the	DET
ijtc-570	53	30	study	study	NOUN
ijtc-570	53	31	,	,	PUNCT
ijtc-570	53	32	as	as	SCONJ
ijtc-570	53	33	follows	follow	VERB
ijtc-570	53	34	:	:	PUNCT
ijtc-570	54	1	1	1	X
ijtc-570	54	2	.	.	PUNCT
ijtc-570	54	3	the	the	DET
ijtc-570	54	4	researchers	researcher	NOUN
ijtc-570	54	5	only	only	ADV
ijtc-570	54	6	discussed	discuss	VERB
ijtc-570	54	7	the	the	DET
ijtc-570	54	8	effectiveness	effectiveness	NOUN
ijtc-570	54	9	of	of	ADP
ijtc-570	54	10	innovation	innovation	NOUN
ijtc-570	54	11	in	in	ADP
ijtc-570	54	12	the	the	DET
ijtc-570	54	13	form	form	NOUN
ijtc-570	54	14	of	of	ADP
ijtc-570	54	15	samsat	samsat	VERB
ijtc-570	54	16	j'bret	j'bret	PROPN
ijtc-570	54	17	in	in	ADP
ijtc-570	54	18	efforts	effort	NOUN
ijtc-570	54	19	to	to	PART
ijtc-570	54	20	improve	improve	VERB
ijtc-570	54	21	the	the	DET
ijtc-570	54	22	taxpayers	taxpayer	NOUN
ijtc-570	54	23	’	’	PART
ijtc-570	54	24	compliance	compliance	NOUN
ijtc-570	54	25	with	with	ADP
ijtc-570	54	26	motorized	motorize	VERB
ijtc-570	54	27	vehicles	vehicle	NOUN
ijtc-570	54	28	on	on	ADP
ijtc-570	54	29	the	the	DET
ijtc-570	54	30	covid19	covid19	NOUN
ijtc-570	54	31	pandemic	pandemic	ADJ
ijtc-570	54	32	in	in	ADP
ijtc-570	54	33	bekasi	bekasi	PROPN
ijtc-570	54	34	city	city	PROPN
ijtc-570	54	35	.	.	PUNCT
ijtc-570	55	1	2	2	X
ijtc-570	55	2	.	.	X
ijtc-570	55	3	the	the	DET
ijtc-570	55	4	researchers	researcher	NOUN
ijtc-570	55	5	only	only	ADV
ijtc-570	55	6	discussed	discuss	VERB
ijtc-570	55	7	the	the	DET
ijtc-570	55	8	obstacles	obstacle	NOUN
ijtc-570	55	9	that	that	PRON
ijtc-570	55	10	appeared	appeared	AUX
ijtc-570	55	11	caused	cause	VERB
ijtc-570	55	12	by	by	ADP
ijtc-570	55	13	the	the	DET
ijtc-570	55	14	innovation	innovation	NOUN
ijtc-570	55	15	samsat	samsat	VERB
ijtc-570	55	16	j'bret	j'bret	PROPN
ijtc-570	55	17	in	in	ADP
ijtc-570	55	18	efforts	effort	NOUN
ijtc-570	55	19	to	to	PART
ijtc-570	55	20	improve	improve	VERB
ijtc-570	55	21	the	the	DET
ijtc-570	55	22	taxpayers	taxpayer	NOUN
ijtc-570	55	23	’	’	PART
ijtc-570	55	24	compliance	compliance	NOUN
ijtc-570	55	25	with	with	ADP
ijtc-570	55	26	motorized	motorize	VERB
ijtc-570	55	27	vehicles	vehicle	NOUN
ijtc-570	55	28	on	on	ADP
ijtc-570	55	29	the	the	DET
ijtc-570	55	30	covid19	covid19	NOUN
ijtc-570	55	31	pandemic	pandemic	ADJ
ijtc-570	55	32	in	in	ADP
ijtc-570	55	33	bekasi	bekasi	PROPN
ijtc-570	55	34	city	city	PROPN
ijtc-570	55	35	.	.	PUNCT
ijtc-570	56	1	3	3	X
ijtc-570	56	2	.	.	X
ijtc-570	56	3	the	the	DET
ijtc-570	56	4	researchers	researcher	NOUN
ijtc-570	56	5	only	only	ADV
ijtc-570	56	6	discussed	discuss	VERB
ijtc-570	56	7	the	the	DET
ijtc-570	56	8	efforts	effort	NOUN
ijtc-570	56	9	that	that	PRON
ijtc-570	56	10	could	could	AUX
ijtc-570	56	11	be	be	AUX
ijtc-570	56	12	done	do	VERB
ijtc-570	56	13	by	by	ADP
ijtc-570	56	14	the	the	DET
ijtc-570	56	15	samsat	samsat	NOUN
ijtc-570	56	16	office	office	NOUN
ijtc-570	56	17	of	of	ADP
ijtc-570	56	18	bekasi	bekasi	PROPN
ijtc-570	56	19	city	city	PROPN
ijtc-570	56	20	to	to	PART
ijtc-570	56	21	fix	fix	VERB
ijtc-570	56	22	the	the	DET
ijtc-570	56	23	obstacles	obstacle	NOUN
ijtc-570	56	24	of	of	ADP
ijtc-570	56	25	the	the	DET
ijtc-570	56	26	implementation	implementation	NOUN
ijtc-570	56	27	of	of	ADP
ijtc-570	56	28	samsat	samsat	VERB
ijtc-570	56	29	j'bret	j'bret	PROPN
ijtc-570	56	30	in	in	ADP
ijtc-570	56	31	efforts	effort	NOUN
ijtc-570	56	32	to	to	PART
ijtc-570	56	33	improve	improve	VERB
ijtc-570	56	34	the	the	DET
ijtc-570	56	35	taxpayers	taxpayer	NOUN
ijtc-570	56	36	’	’	PART
ijtc-570	56	37	compliance	compliance	NOUN
ijtc-570	56	38	with	with	ADP
ijtc-570	56	39	motorized	motorize	VERB
ijtc-570	56	40	vehicles	vehicle	NOUN
ijtc-570	56	41	on	on	ADP
ijtc-570	56	42	the	the	DET
ijtc-570	56	43	covid-19	covid-19	PROPN
ijtc-570	56	44	pandemic	pandemic	NOUN
ijtc-570	56	45	in	in	ADP
ijtc-570	56	46	bekasi	bekasi	PROPN
ijtc-570	56	47	city	city	PROPN
ijtc-570	56	48	.	.	PUNCT
ijtc-570	57	1	in	in	ADP
ijtc-570	57	2	this	this	DET
ijtc-570	57	3	literature	literature	NOUN
ijtc-570	57	4	review	review	NOUN
ijtc-570	57	5	,	,	PUNCT
ijtc-570	57	6	it	it	PRON
ijtc-570	57	7	is	be	AUX
ijtc-570	57	8	explained	explain	VERB
ijtc-570	57	9	about	about	ADP
ijtc-570	57	10	matters	matter	NOUN
ijtc-570	57	11	related	relate	VERB
ijtc-570	57	12	to	to	ADP
ijtc-570	57	13	the	the	DET
ijtc-570	57	14	research	research	NOUN
ijtc-570	57	15	discussion	discussion	NOUN
ijtc-570	57	16	,	,	PUNCT
ijtc-570	57	17	the	the	DET
ijtc-570	57	18	general	general	ADJ
ijtc-570	57	19	understanding	understanding	NOUN
ijtc-570	57	20	of	of	ADP
ijtc-570	57	21	taxes	taxis	NOUN
ijtc-570	57	22	and	and	CCONJ
ijtc-570	57	23	the	the	DET
ijtc-570	57	24	theory	theory	NOUN
ijtc-570	57	25	needed	need	VERB
ijtc-570	57	26	in	in	ADP
ijtc-570	57	27	this	this	DET
ijtc-570	57	28	research	research	NOUN
ijtc-570	57	29	.	.	PUNCT
ijtc-570	58	1	administration	administration	NOUN
ijtc-570	58	2	can	can	AUX
ijtc-570	58	3	be	be	AUX
ijtc-570	58	4	defined	define	VERB
ijtc-570	58	5	as	as	ADP
ijtc-570	58	6	the	the	DET
ijtc-570	58	7	whole	whole	ADJ
ijtc-570	58	8	process	process	NOUN
ijtc-570	58	9	of	of	ADP
ijtc-570	58	10	cooperation	cooperation	NOUN
ijtc-570	58	11	between	between	ADP
ijtc-570	58	12	two	two	NUM
ijtc-570	58	13	or	or	CCONJ
ijtc-570	58	14	more	more	ADJ
ijtc-570	58	15	people	people	NOUN
ijtc-570	58	16	based	base	VERB
ijtc-570	58	17	on	on	ADP
ijtc-570	58	18	certain	certain	ADJ
ijtc-570	58	19	rationality	rationality	NOUN
ijtc-570	58	20	to	to	PART
ijtc-570	58	21	achieve	achieve	VERB
ijtc-570	58	22	the	the	DET
ijtc-570	58	23	goals	goal	NOUN
ijtc-570	58	24	that	that	PRON
ijtc-570	58	25	have	have	AUX
ijtc-570	58	26	been	be	AUX
ijtc-570	58	27	set	set	VERB
ijtc-570	58	28	earlier	early	ADV
ijtc-570	58	29	(	(	PUNCT
ijtc-570	58	30	siagian	siagian	ADJ
ijtc-570	58	31	,	,	PUNCT
ijtc-570	58	32	2012	2012	NUM
ijtc-570	58	33	)	)	PUNCT
ijtc-570	58	34	.	.	PUNCT
ijtc-570	59	1	the	the	DET
ijtc-570	59	2	definition	definition	NOUN
ijtc-570	59	3	of	of	ADP
ijtc-570	59	4	administration	administration	NOUN
ijtc-570	59	5	in	in	ADP
ijtc-570	59	6	the	the	DET
ijtc-570	59	7	narrow	narrow	ADJ
ijtc-570	59	8	sense	sense	NOUN
ijtc-570	59	9	is	be	AUX
ijtc-570	59	10	usually	usually	ADV
ijtc-570	59	11	only	only	ADV
ijtc-570	59	12	associated	associate	VERB
ijtc-570	59	13	with	with	ADP
ijtc-570	59	14	the	the	DET
ijtc-570	59	15	administrative	administrative	ADJ
ijtc-570	59	16	activities	activity	NOUN
ijtc-570	59	17	that	that	PRON
ijtc-570	59	18	include	include	VERB
ijtc-570	59	19	correspondence	correspondence	NOUN
ijtc-570	59	20	,	,	PUNCT
ijtc-570	59	21	secretarial	secretarial	NOUN
ijtc-570	59	22	,	,	PUNCT
ijtc-570	59	23	report	report	NOUN
ijtc-570	59	24	preparation	preparation	NOUN
ijtc-570	59	25	and	and	CCONJ
ijtc-570	59	26	archives	archive	NOUN
ijtc-570	59	27	(	(	PUNCT
ijtc-570	59	28	keen	keen	PROPN
ijtc-570	59	29	&	&	CCONJ
ijtc-570	59	30	slemrod	slemrod	NOUN
ijtc-570	59	31	,	,	PUNCT
ijtc-570	59	32	2017	2017	NUM
ijtc-570	59	33	;	;	PUNCT
ijtc-570	59	34	paramitha	paramitha	PROPN
ijtc-570	59	35	&	&	CCONJ
ijtc-570	59	36	supadmi	supadmi	PROPN
ijtc-570	59	37	,	,	PUNCT
ijtc-570	59	38	2021	2021	NUM
ijtc-570	59	39	;	;	PUNCT
ijtc-570	59	40	saptono	saptono	PROPN
ijtc-570	59	41	&	&	CCONJ
ijtc-570	59	42	khozen	khozen	PROPN
ijtc-570	59	43	,	,	PUNCT
ijtc-570	59	44	2021	2021	NUM
ijtc-570	59	45	;	;	PUNCT
ijtc-570	59	46	siagian	siagian	ADJ
ijtc-570	59	47	,	,	PUNCT
ijtc-570	59	48	2012	2012	NUM
ijtc-570	59	49	;	;	PUNCT
ijtc-570	59	50	surjono	surjono	NOUN
ijtc-570	59	51	,	,	PUNCT
ijtc-570	59	52	2016	2016	NUM
ijtc-570	59	53	)	)	PUNCT
ijtc-570	59	54	.	.	PUNCT
ijtc-570	60	1	public	public	ADJ
ijtc-570	60	2	administration	administration	NOUN
ijtc-570	60	3	is	be	AUX
ijtc-570	60	4	the	the	DET
ijtc-570	60	5	art	art	NOUN
ijtc-570	60	6	and	and	CCONJ
ijtc-570	60	7	science	science	NOUN
ijtc-570	60	8	(	(	PUNCT
ijtc-570	60	9	art	art	NOUN
ijtc-570	60	10	and	and	CCONJ
ijtc-570	60	11	science	science	NOUN
ijtc-570	60	12	)	)	PUNCT
ijtc-570	60	13	which	which	PRON
ijtc-570	60	14	is	be	AUX
ijtc-570	60	15	intended	intend	VERB
ijtc-570	60	16	to	to	PART
ijtc-570	60	17	regulate	regulate	VERB
ijtc-570	60	18	public	public	ADJ
ijtc-570	60	19	affairs	affair	NOUN
ijtc-570	60	20	and	and	CCONJ
ijtc-570	60	21	carry	carry	VERB
ijtc-570	60	22	out	out	ADP
ijtc-570	60	23	the	the	DET
ijtc-570	60	24	various	various	ADJ
ijtc-570	60	25	tasks	task	NOUN
ijtc-570	60	26	are	be	AUX
ijtc-570	60	27	specified	specify	VERB
ijtc-570	60	28	.	.	PUNCT
ijtc-570	61	1	public	public	ADJ
ijtc-570	61	2	administration	administration	NOUN
ijtc-570	61	3	as	as	ADP
ijtc-570	61	4	a	a	DET
ijtc-570	61	5	discipline	discipline	NOUN
ijtc-570	61	6	an	an	DET
ijtc-570	61	7	analysis	analysis	NOUN
ijtc-570	61	8	of	of	ADP
ijtc-570	61	9	the	the	DET
ijtc-570	61	10	effectiveness	effectiveness	NOUN
ijtc-570	61	11	of	of	ADP
ijtc-570	61	12	samsat	samsat	PROPN
ijtc-570	61	13	j'bret	j'bret	PROPN
ijtc-570	61	14	service	service	PROPN
ijtc-570	61	15	(	(	PUNCT
ijtc-570	61	16	west	west	PROPN
ijtc-570	61	17	java	java	PROPN
ijtc-570	61	18	ngabret	ngabret	PROPN
ijtc-570	61	19	)	)	PUNCT
ijtc-570	61	20	during	during	ADP
ijtc-570	61	21	the	the	DET
ijtc-570	61	22	covid19	covid19	NOUN
ijtc-570	61	23	pandemic	pandemic	ADJ
ijtc-570	61	24	to	to	PART
ijtc-570	61	25	improve	improve	VERB
ijtc-570	61	26	the	the	DET
ijtc-570	61	27	tax	tax	NOUN
ijtc-570	61	28	compliance	compliance	NOUN
ijtc-570	61	29	of	of	ADP
ijtc-570	61	30	motorized	motorize	VERB
ijtc-570	61	31	vehicles	vehicle	NOUN
ijtc-570	61	32	at	at	ADP
ijtc-570	61	33	the	the	DET
ijtc-570	61	34	office	office	NOUN
ijtc-570	61	35	of	of	ADP
ijtc-570	61	36	samsat	samsat	VERB
ijtc-570	61	37	bekasi	bekasi	PROPN
ijtc-570	61	38	city	city	PROPN
ijtc-570	61	39	andayani	andayani	PROPN
ijtc-570	61	40	,	,	PUNCT
ijtc-570	61	41	prayoga	prayoga	NOUN
ijtc-570	61	42	,	,	PUNCT
ijtc-570	61	43	and	and	CCONJ
ijtc-570	61	44	hidayati	hidayati	NOUN
ijtc-570	61	45	374	374	NUM
ijtc-570	61	46	|	|	ADV
ijtc-570	61	47	ilomata	ilomata	PROPN
ijtc-570	61	48	international	international	ADJ
ijtc-570	61	49	journal	journal	NOUN
ijtc-570	61	50	of	of	ADP
ijtc-570	61	51	tax	tax	PROPN
ijtc-570	61	52	&	&	CCONJ
ijtc-570	61	53	accounting	accounting	PROPN
ijtc-570	61	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	61	55	aims	aim	VERB
ijtc-570	61	56	to	to	PART
ijtc-570	61	57	solve	solve	VERB
ijtc-570	61	58	the	the	DET
ijtc-570	61	59	problem	problem	NOUN
ijtc-570	61	60	of	of	ADP
ijtc-570	61	61	the	the	DET
ijtc-570	61	62	public	public	NOUN
ijtc-570	61	63	through	through	ADP
ijtc-570	61	64	improvements	improvement	NOUN
ijtc-570	61	65	mainly	mainly	ADV
ijtc-570	61	66	in	in	ADP
ijtc-570	61	67	the	the	DET
ijtc-570	61	68	field	field	NOUN
ijtc-570	61	69	of	of	ADP
ijtc-570	61	70	organization	organization	NOUN
ijtc-570	61	71	,	,	PUNCT
ijtc-570	61	72	resources	resource	NOUN
ijtc-570	61	73	,	,	PUNCT
ijtc-570	61	74	human	human	NOUN
ijtc-570	61	75	,	,	PUNCT
ijtc-570	61	76	and	and	CCONJ
ijtc-570	61	77	financial	financial	ADJ
ijtc-570	61	78	(	(	PUNCT
ijtc-570	61	79	antonakas	antonakas	PROPN
ijtc-570	61	80	et	et	PROPN
ijtc-570	61	81	al	al	PROPN
ijtc-570	61	82	.	.	PROPN
ijtc-570	61	83	,	,	PUNCT
ijtc-570	61	84	2014	2014	NUM
ijtc-570	61	85	;	;	PUNCT
ijtc-570	61	86	pasolong	pasolong	NOUN
ijtc-570	61	87	,	,	PUNCT
ijtc-570	61	88	2019	2019	NUM
ijtc-570	61	89	;	;	PUNCT
ijtc-570	61	90	scupola	scupola	PROPN
ijtc-570	61	91	&	&	CCONJ
ijtc-570	61	92	mergel	mergel	PROPN
ijtc-570	61	93	,	,	PUNCT
ijtc-570	61	94	2022	2022	NUM
ijtc-570	61	95	;	;	PUNCT
ijtc-570	61	96	weimer	weimer	PROPN
ijtc-570	61	97	&	&	CCONJ
ijtc-570	61	98	vining	vining	PROPN
ijtc-570	61	99	,	,	PUNCT
ijtc-570	61	100	2017	2017	NUM
ijtc-570	61	101	)	)	PUNCT
ijtc-570	61	102	.	.	PUNCT
ijtc-570	62	1	tax	tax	NOUN
ijtc-570	62	2	administration	administration	NOUN
ijtc-570	62	3	in	in	ADP
ijtc-570	62	4	a	a	DET
ijtc-570	62	5	narrow	narrow	ADJ
ijtc-570	62	6	sense	sense	NOUN
ijtc-570	62	7	is	be	AUX
ijtc-570	62	8	services	service	NOUN
ijtc-570	62	9	and	and	CCONJ
ijtc-570	62	10	administrative	administrative	ADJ
ijtc-570	62	11	activities	activity	NOUN
ijtc-570	62	12	including	include	VERB
ijtc-570	62	13	notetaking	notetaking	NOUN
ijtc-570	62	14	and	and	CCONJ
ijtc-570	62	15	light	light	ADJ
ijtc-570	62	16	bookkeeping	bookkeeping	NOUN
ijtc-570	62	17	(	(	PUNCT
ijtc-570	62	18	recording	recording	NOUN
ijtc-570	62	19	)	)	PUNCT
ijtc-570	62	20	,	,	PUNCT
ijtc-570	62	21	correspondence	correspondence	NOUN
ijtc-570	62	22	,	,	PUNCT
ijtc-570	62	23	secretariat	secretariat	NOUN
ijtc-570	62	24	,	,	PUNCT
ijtc-570	62	25	preparation	preparation	NOUN
ijtc-570	62	26	of	of	ADP
ijtc-570	62	27	reports	report	NOUN
ijtc-570	62	28	,	,	PUNCT
ijtc-570	62	29	and	and	CCONJ
ijtc-570	62	30	filing	filing	NOUN
ijtc-570	62	31	of	of	ADP
ijtc-570	62	32	the	the	DET
ijtc-570	62	33	obligations	obligation	NOUN
ijtc-570	62	34	of	of	ADP
ijtc-570	62	35	the	the	DET
ijtc-570	62	36	rights	right	NOUN
ijtc-570	62	37	of	of	ADP
ijtc-570	62	38	taxpayers	taxpayer	NOUN
ijtc-570	62	39	(	(	PUNCT
ijtc-570	62	40	barnay	barnay	NOUN
ijtc-570	62	41	et	et	PROPN
ijtc-570	62	42	al	al	PROPN
ijtc-570	62	43	.	.	PROPN
ijtc-570	62	44	,	,	PUNCT
ijtc-570	62	45	2018	2018	NUM
ijtc-570	62	46	;	;	PUNCT
ijtc-570	62	47	pohan	pohan	NOUN
ijtc-570	62	48	,	,	PUNCT
ijtc-570	62	49	2021	2021	NUM
ijtc-570	62	50	;	;	PUNCT
ijtc-570	62	51	saptono	saptono	PROPN
ijtc-570	62	52	&	&	CCONJ
ijtc-570	62	53	khozen	khozen	PROPN
ijtc-570	62	54	,	,	PUNCT
ijtc-570	62	55	2021	2021	NUM
ijtc-570	62	56	)	)	PUNCT
ijtc-570	62	57	.	.	PUNCT
ijtc-570	63	1	public	public	ADJ
ijtc-570	63	2	policy	policy	NOUN
ijtc-570	63	3	is	be	AUX
ijtc-570	63	4	one	one	NUM
ijtc-570	63	5	of	of	ADP
ijtc-570	63	6	the	the	DET
ijtc-570	63	7	key	key	ADJ
ijtc-570	63	8	dimensions	dimension	NOUN
ijtc-570	63	9	in	in	ADP
ijtc-570	63	10	the	the	DET
ijtc-570	63	11	science	science	NOUN
ijtc-570	63	12	and	and	CCONJ
ijtc-570	63	13	practice	practice	NOUN
ijtc-570	63	14	of	of	ADP
ijtc-570	63	15	administration	administration	NOUN
ijtc-570	63	16	public	public	NOUN
ijtc-570	63	17	.	.	PUNCT
ijtc-570	64	1	public	public	ADJ
ijtc-570	64	2	policy	policy	NOUN
ijtc-570	64	3	has	have	VERB
ijtc-570	64	4	analogous	analogous	ADJ
ijtc-570	64	5	function	function	NOUN
ijtc-570	64	6	which	which	PRON
ijtc-570	64	7	is	be	AUX
ijtc-570	64	8	similar	similar	ADJ
ijtc-570	64	9	to	to	ADP
ijtc-570	64	10	the	the	DET
ijtc-570	64	11	function	function	NOUN
ijtc-570	64	12	of	of	ADP
ijtc-570	64	13	the	the	DET
ijtc-570	64	14	brain	brain	NOUN
ijtc-570	64	15	to	to	ADP
ijtc-570	64	16	the	the	DET
ijtc-570	64	17	human	human	ADJ
ijtc-570	64	18	body	body	NOUN
ijtc-570	64	19	.	.	PUNCT
ijtc-570	65	1	as	as	ADP
ijtc-570	65	2	by	by	ADP
ijtc-570	65	3	using	use	VERB
ijtc-570	65	4	this	this	DET
ijtc-570	65	5	instrument	instrument	NOUN
ijtc-570	65	6	,	,	PUNCT
ijtc-570	65	7	all	all	DET
ijtc-570	65	8	activities	activity	NOUN
ijtc-570	65	9	of	of	ADP
ijtc-570	65	10	the	the	DET
ijtc-570	65	11	state	state	NOUN
ijtc-570	65	12	life	life	NOUN
ijtc-570	65	13	and	and	CCONJ
ijtc-570	65	14	society	society	NOUN
ijtc-570	65	15	began	begin	VERB
ijtc-570	65	16	to	to	PART
ijtc-570	65	17	be	be	AUX
ijtc-570	65	18	carried	carry	VERB
ijtc-570	65	19	out	out	ADP
ijtc-570	65	20	by	by	ADP
ijtc-570	65	21	the	the	DET
ijtc-570	65	22	bureaucracy	bureaucracy	NOUN
ijtc-570	65	23	,	,	PUNCT
ijtc-570	65	24	plus	plus	CCONJ
ijtc-570	65	25	the	the	DET
ijtc-570	65	26	government	government	NOUN
ijtc-570	65	27	system	system	NOUN
ijtc-570	65	28	(	(	PUNCT
ijtc-570	65	29	anggara	anggara	NOUN
ijtc-570	65	30	et	et	PROPN
ijtc-570	65	31	al	al	PROPN
ijtc-570	65	32	.	.	PROPN
ijtc-570	65	33	,	,	PUNCT
ijtc-570	65	34	2020	2020	NUM
ijtc-570	65	35	;	;	PUNCT
ijtc-570	65	36	mulyadi	mulyadi	PROPN
ijtc-570	65	37	et	et	PROPN
ijtc-570	65	38	al	al	PROPN
ijtc-570	65	39	.	.	PROPN
ijtc-570	65	40	,	,	PUNCT
ijtc-570	65	41	2016	2016	NUM
ijtc-570	65	42	;	;	PUNCT
ijtc-570	65	43	suharno	suharno	NOUN
ijtc-570	65	44	,	,	PUNCT
ijtc-570	65	45	2013	2013	NUM
ijtc-570	65	46	)	)	PUNCT
ijtc-570	65	47	.	.	PUNCT
ijtc-570	66	1	policy	policy	NOUN
ijtc-570	66	2	taxation	taxation	NOUN
ijtc-570	66	3	is	be	AUX
ijtc-570	66	4	a	a	DET
ijtc-570	66	5	fiscal	fiscal	ADJ
ijtc-570	66	6	policy	policy	NOUN
ijtc-570	66	7	.	.	PUNCT
ijtc-570	67	1	fiscal	fiscal	ADJ
ijtc-570	67	2	policy	policy	NOUN
ijtc-570	67	3	in	in	ADP
ijtc-570	67	4	the	the	DET
ijtc-570	67	5	broadest	broad	ADJ
ijtc-570	67	6	sense	sense	NOUN
ijtc-570	67	7	is	be	AUX
ijtc-570	67	8	a	a	DET
ijtc-570	67	9	policy	policy	NOUN
ijtc-570	67	10	to	to	PART
ijtc-570	67	11	influence	influence	VERB
ijtc-570	67	12	public	public	ADJ
ijtc-570	67	13	production	production	NOUN
ijtc-570	67	14	,	,	PUNCT
ijtc-570	67	15	employment	employment	NOUN
ijtc-570	67	16	opportunities	opportunity	NOUN
ijtc-570	67	17	and	and	CCONJ
ijtc-570	67	18	inflation	inflation	NOUN
ijtc-570	67	19	,	,	PUNCT
ijtc-570	67	20	using	use	VERB
ijtc-570	67	21	the	the	DET
ijtc-570	67	22	instruments	instrument	NOUN
ijtc-570	67	23	of	of	ADP
ijtc-570	67	24	tax	tax	NOUN
ijtc-570	67	25	collection	collection	NOUN
ijtc-570	67	26	and	and	CCONJ
ijtc-570	67	27	state	state	NOUN
ijtc-570	67	28	expenditures	expenditure	NOUN
ijtc-570	67	29	.	.	PUNCT
ijtc-570	68	1	meanwhile	meanwhile	ADV
ijtc-570	68	2	,	,	PUNCT
ijtc-570	68	3	the	the	DET
ijtc-570	68	4	notion	notion	NOUN
ijtc-570	68	5	of	of	ADP
ijtc-570	68	6	fiscal	fiscal	ADJ
ijtc-570	68	7	policy	policy	NOUN
ijtc-570	68	8	in	in	ADP
ijtc-570	68	9	a	a	DET
ijtc-570	68	10	narrow	narrow	ADJ
ijtc-570	68	11	sense	sense	NOUN
ijtc-570	68	12	is	be	AUX
ijtc-570	68	13	a	a	DET
ijtc-570	68	14	policy	policy	NOUN
ijtc-570	68	15	related	relate	VERB
ijtc-570	68	16	to	to	ADP
ijtc-570	68	17	determining	determine	VERB
ijtc-570	68	18	what	what	PRON
ijtc-570	68	19	will	will	AUX
ijtc-570	68	20	be	be	AUX
ijtc-570	68	21	used	use	VERB
ijtc-570	68	22	as	as	ADP
ijtc-570	68	23	a	a	DET
ijtc-570	68	24	tax	tax	NOUN
ijtc-570	68	25	base	base	NOUN
ijtc-570	68	26	,	,	PUNCT
ijtc-570	68	27	who	who	PRON
ijtc-570	68	28	is	be	AUX
ijtc-570	68	29	taxed	tax	VERB
ijtc-570	68	30	,	,	PUNCT
ijtc-570	68	31	who	who	PRON
ijtc-570	68	32	is	be	AUX
ijtc-570	68	33	excluded	exclude	VERB
ijtc-570	68	34	,	,	PUNCT
ijtc-570	68	35	what	what	PRON
ijtc-570	68	36	will	will	AUX
ijtc-570	68	37	be	be	AUX
ijtc-570	68	38	the	the	DET
ijtc-570	68	39	object	object	NOUN
ijtc-570	68	40	of	of	ADP
ijtc-570	68	41	taxation	taxation	NOUN
ijtc-570	68	42	,	,	PUNCT
ijtc-570	68	43	anything	anything	PRON
ijtc-570	68	44	that	that	PRON
ijtc-570	68	45	is	be	AUX
ijtc-570	68	46	subject	subject	ADJ
ijtc-570	68	47	to	to	ADP
ijtc-570	68	48	taxation	taxation	NOUN
ijtc-570	68	49	excluded	exclude	VERB
ijtc-570	68	50	,	,	PUNCT
ijtc-570	68	51	and	and	CCONJ
ijtc-570	68	52	what	what	PRON
ijtc-570	68	53	is	be	AUX
ijtc-570	68	54	the	the	DET
ijtc-570	68	55	procedure	procedure	NOUN
ijtc-570	68	56	for	for	ADP
ijtc-570	68	57	implementing	implement	VERB
ijtc-570	68	58	the	the	DET
ijtc-570	68	59	tax	tax	NOUN
ijtc-570	68	60	obligations	obligation	NOUN
ijtc-570	68	61	owed	owe	VERB
ijtc-570	68	62	(	(	PUNCT
ijtc-570	68	63	fendrich	fendrich	NOUN
ijtc-570	68	64	et	et	PROPN
ijtc-570	68	65	al	al	PROPN
ijtc-570	68	66	.	.	PROPN
ijtc-570	68	67	,	,	PUNCT
ijtc-570	68	68	2022	2022	NUM
ijtc-570	68	69	;	;	PUNCT
ijtc-570	68	70	janoušková	janoušková	PROPN
ijtc-570	68	71	&	&	CCONJ
ijtc-570	68	72	sobotovičová	sobotovičová	PROPN
ijtc-570	68	73	,	,	PUNCT
ijtc-570	68	74	2019	2019	NUM
ijtc-570	68	75	;	;	PUNCT
ijtc-570	68	76	sudrajat	sudrajat	ADV
ijtc-570	68	77	,	,	PUNCT
ijtc-570	68	78	2020	2020	NUM
ijtc-570	68	79	)	)	PUNCT
ijtc-570	68	80	.	.	PUNCT
ijtc-570	69	1	taxes	taxis	NOUN
ijtc-570	69	2	are	be	AUX
ijtc-570	69	3	people	people	NOUN
ijtc-570	69	4	's	's	PART
ijtc-570	69	5	contributions	contribution	NOUN
ijtc-570	69	6	to	to	ADP
ijtc-570	69	7	the	the	DET
ijtc-570	69	8	state	state	NOUN
ijtc-570	69	9	treasury	treasury	NOUN
ijtc-570	69	10	based	base	VERB
ijtc-570	69	11	on	on	ADP
ijtc-570	69	12	the	the	DET
ijtc-570	69	13	law	law	NOUN
ijtc-570	69	14	(	(	PUNCT
ijtc-570	69	15	which	which	PRON
ijtc-570	69	16	can	can	AUX
ijtc-570	69	17	be	be	AUX
ijtc-570	69	18	enforced	enforce	VERB
ijtc-570	69	19	)	)	PUNCT
ijtc-570	69	20	without	without	ADP
ijtc-570	69	21	receiving	receive	VERB
ijtc-570	69	22	reciprocal	reciprocal	ADJ
ijtc-570	69	23	services	service	NOUN
ijtc-570	69	24	(	(	PUNCT
ijtc-570	69	25	contra	contra	PROPN
ijtc-570	69	26	performance	performance	NOUN
ijtc-570	69	27	)	)	PUNCT
ijtc-570	69	28	which	which	PRON
ijtc-570	69	29	can	can	AUX
ijtc-570	69	30	be	be	AUX
ijtc-570	69	31	directly	directly	ADV
ijtc-570	69	32	shown	show	VERB
ijtc-570	69	33	and	and	CCONJ
ijtc-570	69	34	which	which	PRON
ijtc-570	69	35	are	be	AUX
ijtc-570	69	36	used	use	VERB
ijtc-570	69	37	to	to	PART
ijtc-570	69	38	pay	pay	VERB
ijtc-570	69	39	general	general	ADJ
ijtc-570	69	40	expenses	expense	NOUN
ijtc-570	69	41	(	(	PUNCT
ijtc-570	69	42	harjo	harjo	NOUN
ijtc-570	69	43	,	,	PUNCT
ijtc-570	69	44	2019	2019	NUM
ijtc-570	69	45	)	)	PUNCT
ijtc-570	69	46	.	.	PUNCT
ijtc-570	70	1	local	local	ADJ
ijtc-570	70	2	tax	tax	NOUN
ijtc-570	70	3	is	be	AUX
ijtc-570	70	4	an	an	DET
ijtc-570	70	5	obligatory	obligatory	ADJ
ijtc-570	70	6	contribution	contribution	NOUN
ijtc-570	70	7	to	to	ADP
ijtc-570	70	8	the	the	DET
ijtc-570	70	9	area	area	NOUN
ijtc-570	70	10	that	that	PRON
ijtc-570	70	11	is	be	AUX
ijtc-570	70	12	owed	owe	VERB
ijtc-570	70	13	by	by	ADP
ijtc-570	70	14	the	the	DET
ijtc-570	70	15	private	private	ADJ
ijtc-570	70	16	or	or	CCONJ
ijtc-570	70	17	entities	entity	NOUN
ijtc-570	70	18	who	who	PRON
ijtc-570	70	19	are	be	AUX
ijtc-570	70	20	forced	force	VERB
ijtc-570	70	21	by	by	ADP
ijtc-570	70	22	law	law	NOUN
ijtc-570	70	23	,	,	PUNCT
ijtc-570	70	24	with	with	ADP
ijtc-570	70	25	no	no	DET
ijtc-570	70	26	gain	gain	NOUN
ijtc-570	70	27	in	in	ADP
ijtc-570	70	28	return	return	NOUN
ijtc-570	70	29	,	,	PUNCT
ijtc-570	70	30	is	be	AUX
ijtc-570	70	31	directly	directly	ADV
ijtc-570	70	32	and	and	CCONJ
ijtc-570	70	33	used	use	VERB
ijtc-570	70	34	for	for	ADP
ijtc-570	70	35	the	the	DET
ijtc-570	70	36	purposes	purpose	NOUN
ijtc-570	70	37	of	of	ADP
ijtc-570	70	38	the	the	DET
ijtc-570	70	39	area	area	NOUN
ijtc-570	70	40	for	for	ADP
ijtc-570	70	41	the	the	DET
ijtc-570	70	42	greatest	great	ADJ
ijtc-570	70	43	prosperity	prosperity	NOUN
ijtc-570	70	44	of	of	ADP
ijtc-570	70	45	the	the	DET
ijtc-570	70	46	people	people	NOUN
ijtc-570	70	47	(	(	PUNCT
ijtc-570	70	48	samudra	samudra	PROPN
ijtc-570	70	49	,	,	PUNCT
ijtc-570	70	50	2016	2016	NUM
ijtc-570	70	51	)	)	PUNCT
ijtc-570	70	52	.	.	PUNCT
ijtc-570	71	1	the	the	DET
ijtc-570	71	2	motorized	motorize	VERB
ijtc-570	71	3	vehicle	vehicle	NOUN
ijtc-570	71	4	tax	tax	NOUN
ijtc-570	71	5	is	be	AUX
ijtc-570	71	6	one	one	NUM
ijtc-570	71	7	type	type	NOUN
ijtc-570	71	8	of	of	ADP
ijtc-570	71	9	provincial	provincial	ADJ
ijtc-570	71	10	regional	regional	ADJ
ijtc-570	71	11	tax	tax	NOUN
ijtc-570	71	12	.	.	PUNCT
ijtc-570	72	1	in	in	ADP
ijtc-570	72	2	other	other	ADJ
ijtc-570	72	3	words	word	NOUN
ijtc-570	72	4	,	,	PUNCT
ijtc-570	72	5	the	the	DET
ijtc-570	72	6	motorized	motorize	VERB
ijtc-570	72	7	vehicle	vehicle	NOUN
ijtc-570	72	8	tax	tax	NOUN
ijtc-570	72	9	is	be	AUX
ijtc-570	72	10	a	a	DET
ijtc-570	72	11	tax	tax	NOUN
ijtc-570	72	12	that	that	PRON
ijtc-570	72	13	is	be	AUX
ijtc-570	72	14	objective	objective	ADJ
ijtc-570	72	15	,	,	PUNCT
ijtc-570	72	16	depending	depend	VERB
ijtc-570	72	17	on	on	ADP
ijtc-570	72	18	the	the	DET
ijtc-570	72	19	object	object	NOUN
ijtc-570	72	20	that	that	PRON
ijtc-570	72	21	is	be	AUX
ijtc-570	72	22	subject	subject	ADJ
ijtc-570	72	23	to	to	ADP
ijtc-570	72	24	tax	tax	NOUN
ijtc-570	72	25	and	and	CCONJ
ijtc-570	72	26	is	be	AUX
ijtc-570	72	27	in	in	ADP
ijtc-570	72	28	possession	possession	NOUN
ijtc-570	72	29	and/	and/	NOUN
ijtc-570	72	30	or	or	CCONJ
ijtc-570	72	31	control	control	NOUN
ijtc-570	72	32	of	of	ADP
ijtc-570	72	33	compulsory	compulsory	ADJ
ijtc-570	72	34	taxes	taxis	NOUN
ijtc-570	72	35	(	(	PUNCT
ijtc-570	72	36	mardiasmo	mardiasmo	NOUN
ijtc-570	72	37	,	,	PUNCT
ijtc-570	72	38	2016	2016	NUM
ijtc-570	72	39	)	)	PUNCT
ijtc-570	72	40	.	.	PUNCT
ijtc-570	73	1	corona	corona	NOUN
ijtc-570	73	2	viruses	virus	NOUN
ijtc-570	73	3	are	be	AUX
ijtc-570	73	4	a	a	DET
ijtc-570	73	5	large	large	ADJ
ijtc-570	73	6	family	family	NOUN
ijtc-570	73	7	of	of	ADP
ijtc-570	73	8	viruses	virus	NOUN
ijtc-570	73	9	that	that	PRON
ijtc-570	73	10	cause	cause	VERB
ijtc-570	73	11	disease	disease	NOUN
ijtc-570	73	12	in	in	ADP
ijtc-570	73	13	humans	human	NOUN
ijtc-570	73	14	and	and	CCONJ
ijtc-570	73	15	animals	animal	NOUN
ijtc-570	73	16	.	.	PUNCT
ijtc-570	74	1	in	in	ADP
ijtc-570	74	2	humans	human	NOUN
ijtc-570	74	3	,	,	PUNCT
ijtc-570	74	4	it	it	PRON
ijtc-570	74	5	usually	usually	ADV
ijtc-570	74	6	causes	cause	VERB
ijtc-570	74	7	respiratory	respiratory	ADJ
ijtc-570	74	8	tract	tract	NOUN
ijtc-570	74	9	infections	infection	NOUN
ijtc-570	74	10	,	,	PUNCT
ijtc-570	74	11	ranging	range	VERB
ijtc-570	74	12	from	from	ADP
ijtc-570	74	13	the	the	DET
ijtc-570	74	14	common	common	ADJ
ijtc-570	74	15	cold	cold	NOUN
ijtc-570	74	16	to	to	ADP
ijtc-570	74	17	serious	serious	ADJ
ijtc-570	74	18	diseases	disease	NOUN
ijtc-570	74	19	such	such	ADJ
ijtc-570	74	20	as	as	ADP
ijtc-570	74	21	middle	middle	PROPN
ijtc-570	74	22	east	east	PROPN
ijtc-570	74	23	respiratory	respiratory	ADJ
ijtc-570	74	24	syndrome	syndrome	NOUN
ijtc-570	74	25	(	(	PUNCT
ijtc-570	74	26	mers	mer	NOUN
ijtc-570	74	27	)	)	PUNCT
ijtc-570	74	28	and	and	CCONJ
ijtc-570	74	29	severe	severe	ADJ
ijtc-570	74	30	acute	acute	ADJ
ijtc-570	74	31	respiratory	respiratory	ADJ
ijtc-570	74	32	syndrome	syndrome	NOUN
ijtc-570	74	33	(	(	PUNCT
ijtc-570	74	34	sars	sars	PROPN
ijtc-570	74	35	)	)	PUNCT
ijtc-570	74	36	.	.	PUNCT
ijtc-570	75	1	a	a	DET
ijtc-570	75	2	new	new	ADJ
ijtc-570	75	3	type	type	NOUN
ijtc-570	75	4	of	of	ADP
ijtc-570	75	5	coronavirus	coronavirus	NOUN
ijtc-570	75	6	found	find	VERB
ijtc-570	75	7	in	in	ADP
ijtc-570	75	8	humans	human	NOUN
ijtc-570	75	9	since	since	SCONJ
ijtc-570	75	10	an	an	DET
ijtc-570	75	11	extraordinary	extraordinary	ADJ
ijtc-570	75	12	event	event	NOUN
ijtc-570	75	13	appeared	appear	VERB
ijtc-570	75	14	in	in	ADP
ijtc-570	75	15	wuhan	wuhan	PROPN
ijtc-570	75	16	,	,	PUNCT
ijtc-570	75	17	china	china	PROPN
ijtc-570	75	18	,	,	PUNCT
ijtc-570	75	19	in	in	ADP
ijtc-570	75	20	december	december	PROPN
ijtc-570	75	21	2019	2019	NUM
ijtc-570	75	22	,	,	PUNCT
ijtc-570	75	23	was	be	AUX
ijtc-570	75	24	later	later	ADV
ijtc-570	75	25	named	name	VERB
ijtc-570	75	26	severe	severe	ADJ
ijtc-570	75	27	acute	acute	ADJ
ijtc-570	75	28	respiratory	respiratory	ADJ
ijtc-570	75	29	syndrome	syndrome	NOUN
ijtc-570	75	30	coronavirus	coronavirus	NOUN
ijtc-570	75	31	2	2	NUM
ijtc-570	75	32	(	(	PUNCT
ijtc-570	75	33	sars	sar	NOUN
ijtc-570	75	34	-	-	PUNCT
ijtc-570	75	35	cov2	cov2	PROPN
ijtc-570	75	36	)	)	PUNCT
ijtc-570	75	37	,	,	PUNCT
ijtc-570	75	38	and	and	CCONJ
ijtc-570	75	39	caused	cause	VERB
ijtc-570	75	40	coronavirus	coronavirus	NOUN
ijtc-570	75	41	disease-2019	disease-2019	ADJ
ijtc-570	75	42	(	(	PUNCT
ijtc-570	75	43	covid19	covid19	NOUN
ijtc-570	75	44	)	)	PUNCT
ijtc-570	75	45	(	(	PUNCT
ijtc-570	75	46	andrew	andrew	PROPN
ijtc-570	75	47	et	et	PROPN
ijtc-570	75	48	al	al	PROPN
ijtc-570	75	49	.	.	PROPN
ijtc-570	75	50	,	,	PUNCT
ijtc-570	75	51	2022	2022	NUM
ijtc-570	75	52	;	;	PUNCT
ijtc-570	75	53	kumar	kumar	PROPN
ijtc-570	75	54	&	&	CCONJ
ijtc-570	75	55	aribowo	aribowo	PROPN
ijtc-570	75	56	,	,	PUNCT
ijtc-570	75	57	2021	2021	NUM
ijtc-570	75	58	;	;	PUNCT
ijtc-570	75	59	nguyen	nguyen	NOUN
ijtc-570	75	60	&	&	CCONJ
ijtc-570	75	61	darsono	darsono	PROPN
ijtc-570	75	62	,	,	PUNCT
ijtc-570	75	63	2022	2022	NUM
ijtc-570	75	64	;	;	PUNCT
ijtc-570	75	65	rohman	rohman	NOUN
ijtc-570	75	66	&	&	CCONJ
ijtc-570	75	67	larasati	larasati	PROPN
ijtc-570	75	68	,	,	PUNCT
ijtc-570	75	69	2020	2020	NUM
ijtc-570	75	70	)	)	PUNCT
ijtc-570	75	71	.	.	PUNCT
ijtc-570	76	1	samsat	samsat	PROPN
ijtc-570	76	2	j'bret	j'bret	PROPN
ijtc-570	76	3	is	be	AUX
ijtc-570	76	4	one	one	NUM
ijtc-570	76	5	of	of	ADP
ijtc-570	76	6	the	the	DET
ijtc-570	76	7	innovations	innovation	NOUN
ijtc-570	76	8	created	create	VERB
ijtc-570	76	9	by	by	ADP
ijtc-570	76	10	west	west	PROPN
ijtc-570	76	11	java	java	PROPN
ijtc-570	76	12	samsat	samsat	PROPN
ijtc-570	76	13	team	team	NOUN
ijtc-570	76	14	.	.	PUNCT
ijtc-570	77	1	it	it	PRON
ijtc-570	77	2	consists	consist	VERB
ijtc-570	77	3	of	of	ADP
ijtc-570	77	4	the	the	DET
ijtc-570	77	5	government	government	NOUN
ijtc-570	77	6	of	of	ADP
ijtc-570	77	7	west	west	PROPN
ijtc-570	77	8	java	java	PROPN
ijtc-570	77	9	represented	represent	VERB
ijtc-570	77	10	by	by	ADP
ijtc-570	77	11	board	board	NOUN
ijtc-570	77	12	of	of	ADP
ijtc-570	77	13	region	region	NOUN
ijtc-570	77	14	revenue	revenue	NOUN
ijtc-570	77	15	of	of	ADP
ijtc-570	77	16	west	west	PROPN
ijtc-570	77	17	java	java	PROPN
ijtc-570	77	18	province	province	PROPN
ijtc-570	77	19	,	,	PUNCT
ijtc-570	77	20	police	police	NOUN
ijtc-570	77	21	of	of	ADP
ijtc-570	77	22	west	west	PROPN
ijtc-570	77	23	java	java	PROPN
ijtc-570	77	24	,	,	PUNCT
ijtc-570	77	25	and	and	CCONJ
ijtc-570	77	26	pt	pt	PROPN
ijtc-570	77	27	.	.	PROPN
ijtc-570	77	28	jasa	jasa	PROPN
ijtc-570	77	29	raharja	raharja	PROPN
ijtc-570	77	30	(	(	PUNCT
ijtc-570	77	31	persero	persero	NOUN
ijtc-570	77	32	)	)	PUNCT
ijtc-570	77	33	branch	branch	NOUN
ijtc-570	77	34	of	of	ADP
ijtc-570	77	35	west	west	PROPN
ijtc-570	77	36	java	java	PROPN
ijtc-570	77	37	.	.	PUNCT
ijtc-570	78	1	this	this	PRON
ijtc-570	78	2	was	be	AUX
ijtc-570	78	3	an	an	DET
ijtc-570	78	4	analysis	analysis	NOUN
ijtc-570	78	5	of	of	ADP
ijtc-570	78	6	the	the	DET
ijtc-570	78	7	effectiveness	effectiveness	NOUN
ijtc-570	78	8	of	of	ADP
ijtc-570	78	9	samsat	samsat	PROPN
ijtc-570	78	10	j'bret	j'bret	PROPN
ijtc-570	78	11	service	service	PROPN
ijtc-570	78	12	(	(	PUNCT
ijtc-570	78	13	west	west	PROPN
ijtc-570	78	14	java	java	PROPN
ijtc-570	78	15	ngabret	ngabret	PROPN
ijtc-570	78	16	)	)	PUNCT
ijtc-570	78	17	during	during	ADP
ijtc-570	78	18	the	the	DET
ijtc-570	78	19	covid19	covid19	NOUN
ijtc-570	78	20	pandemic	pandemic	ADJ
ijtc-570	78	21	to	to	PART
ijtc-570	78	22	improve	improve	VERB
ijtc-570	78	23	the	the	DET
ijtc-570	78	24	tax	tax	NOUN
ijtc-570	78	25	compliance	compliance	NOUN
ijtc-570	78	26	of	of	ADP
ijtc-570	78	27	motorized	motorize	VERB
ijtc-570	78	28	vehicles	vehicle	NOUN
ijtc-570	78	29	at	at	ADP
ijtc-570	78	30	the	the	DET
ijtc-570	78	31	office	office	NOUN
ijtc-570	78	32	of	of	ADP
ijtc-570	78	33	samsat	samsat	VERB
ijtc-570	78	34	bekasi	bekasi	PROPN
ijtc-570	78	35	city	city	PROPN
ijtc-570	78	36	andayani	andayani	PROPN
ijtc-570	78	37	,	,	PUNCT
ijtc-570	78	38	prayoga	prayoga	NOUN
ijtc-570	78	39	,	,	PUNCT
ijtc-570	78	40	and	and	CCONJ
ijtc-570	78	41	hidayati	hidayati	NOUN
ijtc-570	78	42	375	375	NUM
ijtc-570	78	43	|	|	ADV
ijtc-570	78	44	ilomata	ilomata	PROPN
ijtc-570	78	45	international	international	ADJ
ijtc-570	78	46	journal	journal	NOUN
ijtc-570	78	47	of	of	ADP
ijtc-570	78	48	tax	tax	PROPN
ijtc-570	78	49	&	&	CCONJ
ijtc-570	78	50	accounting	accounting	PROPN
ijtc-570	78	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	78	52	held	hold	VERB
ijtc-570	78	53	under	under	ADP
ijtc-570	78	54	an	an	DET
ijtc-570	78	55	agreement	agreement	NOUN
ijtc-570	78	56	cooperation	cooperation	NOUN
ijtc-570	78	57	between	between	ADP
ijtc-570	78	58	the	the	DET
ijtc-570	78	59	west	west	PROPN
ijtc-570	78	60	java	java	PROPN
ijtc-570	78	61	samsat	samsat	PROPN
ijtc-570	78	62	team	team	NOUN
ijtc-570	78	63	and	and	CCONJ
ijtc-570	78	64	the	the	DET
ijtc-570	78	65	pt	pt	PROPN
ijtc-570	78	66	.	.	PROPN
ijtc-570	78	67	bank	bank	PROPN
ijtc-570	78	68	pembangunan	pembangunan	PROPN
ijtc-570	78	69	daerah	daerah	PROPN
ijtc-570	78	70	of	of	ADP
ijtc-570	78	71	west	west	PROPN
ijtc-570	78	72	java	java	PROPN
ijtc-570	78	73	and	and	CCONJ
ijtc-570	78	74	banten	banten	PROPN
ijtc-570	78	75	tbk	tbk	PROPN
ijtc-570	78	76	.	.	PUNCT
ijtc-570	79	1	on	on	ADP
ijtc-570	79	2	november	november	PROPN
ijtc-570	79	3	29th	29th	NOUN
ijtc-570	79	4	,	,	PUNCT
ijtc-570	79	5	2018	2018	NUM
ijtc-570	79	6	,	,	PUNCT
ijtc-570	79	7	completed	complete	VERB
ijtc-570	79	8	with	with	ADP
ijtc-570	79	9	a	a	DET
ijtc-570	79	10	tagline	tagline	NOUN
ijtc-570	79	11	samsat	samsat	NOUN
ijtc-570	79	12	j'bret	j'bret	PROPN
ijtc-570	79	13	(	(	PUNCT
ijtc-570	79	14	west	west	PROPN
ijtc-570	79	15	java	java	PROPN
ijtc-570	79	16	samsat	samsat	VERB
ijtc-570	79	17	ngabret	ngabret	ADJ
ijtc-570	79	18	)	)	PUNCT
ijtc-570	79	19	.	.	PUNCT
ijtc-570	80	1	as	as	SCONJ
ijtc-570	80	2	the	the	DET
ijtc-570	80	3	form	form	NOUN
ijtc-570	80	4	of	of	ADP
ijtc-570	80	5	the	the	DET
ijtc-570	80	6	program	program	NOUN
ijtc-570	80	7	is	be	AUX
ijtc-570	80	8	a	a	DET
ijtc-570	80	9	payment	payment	NOUN
ijtc-570	80	10	of	of	ADP
ijtc-570	80	11	motorized	motorize	VERB
ijtc-570	80	12	vehicle	vehicle	NOUN
ijtc-570	80	13	tax	tax	NOUN
ijtc-570	80	14	in	in	ADP
ijtc-570	80	15	modern	modern	ADJ
ijtc-570	80	16	outlets	outlet	NOUN
ijtc-570	80	17	(	(	PUNCT
ijtc-570	80	18	minimarket	minimarket	NOUN
ijtc-570	80	19	)	)	PUNCT
ijtc-570	80	20	such	such	ADJ
ijtc-570	80	21	as	as	ADP
ijtc-570	80	22	alfamart	alfamart	NOUN
ijtc-570	80	23	,	,	PUNCT
ijtc-570	80	24	alfamidi	alfamidi	VERB
ijtc-570	80	25	,	,	PUNCT
ijtc-570	80	26	and	and	CCONJ
ijtc-570	80	27	indomaret	indomaret	NOUN
ijtc-570	80	28	as	as	SCONJ
ijtc-570	80	29	has	have	AUX
ijtc-570	80	30	been	be	AUX
ijtc-570	80	31	widely	widely	ADV
ijtc-570	80	32	used	use	VERB
ijtc-570	80	33	by	by	ADP
ijtc-570	80	34	the	the	DET
ijtc-570	80	35	public/	public/	NUM
ijtc-570	80	36	taxpayers	taxpayer	NOUN
ijtc-570	80	37	and	and	CCONJ
ijtc-570	80	38	the	the	DET
ijtc-570	80	39	payment	payment	NOUN
ijtc-570	80	40	is	be	AUX
ijtc-570	80	41	through	through	ADP
ijtc-570	80	42	online	online	ADJ
ijtc-570	80	43	shopping	shopping	NOUN
ijtc-570	80	44	applications	application	NOUN
ijtc-570	80	45	i.e.	i.e.	X
ijtc-570	80	46	bukalapak	bukalapak	NOUN
ijtc-570	80	47	,	,	PUNCT
ijtc-570	80	48	tokopedia	tokopedia	PROPN
ijtc-570	80	49	,	,	PUNCT
ijtc-570	80	50	and	and	CCONJ
ijtc-570	80	51	kaspro	kaspro	ADJ
ijtc-570	80	52	as	as	ADV
ijtc-570	80	53	well	well	ADV
ijtc-570	80	54	as	as	ADP
ijtc-570	80	55	through	through	ADP
ijtc-570	80	56	bjb	bjb	PROPN
ijtc-570	80	57	bank	bank	PROPN
ijtc-570	80	58	and	and	CCONJ
ijtc-570	80	59	ppob	ppob	PROPN
ijtc-570	80	60	(	(	PUNCT
ijtc-570	80	61	payment	payment	NOUN
ijtc-570	80	62	point	point	NOUN
ijtc-570	80	63	online	online	PROPN
ijtc-570	80	64	bank	bank	NOUN
ijtc-570	80	65	)	)	PUNCT
ijtc-570	80	66	tellers	teller	NOUN
ijtc-570	80	67	.	.	PUNCT
ijtc-570	81	1	an	an	DET
ijtc-570	81	2	activity	activity	NOUN
ijtc-570	81	3	to	to	PART
ijtc-570	81	4	look	look	VERB
ijtc-570	81	5	for	for	ADP
ijtc-570	81	6	a	a	DET
ijtc-570	81	7	pattern	pattern	NOUN
ijtc-570	81	8	in	in	ADP
ijtc-570	81	9	addition	addition	NOUN
ijtc-570	81	10	to	to	ADP
ijtc-570	81	11	the	the	DET
ijtc-570	81	12	analysis	analysis	NOUN
ijtc-570	81	13	of	of	ADP
ijtc-570	81	14	a	a	DET
ijtc-570	81	15	way	way	NOUN
ijtc-570	81	16	of	of	ADP
ijtc-570	81	17	thinking	thinking	NOUN
ijtc-570	81	18	that	that	PRON
ijtc-570	81	19	is	be	AUX
ijtc-570	81	20	associated	associate	VERB
ijtc-570	81	21	with	with	ADP
ijtc-570	81	22	a	a	DET
ijtc-570	81	23	systematic	systematic	ADJ
ijtc-570	81	24	examination	examination	NOUN
ijtc-570	81	25	of	of	ADP
ijtc-570	81	26	something	something	PRON
ijtc-570	81	27	to	to	PART
ijtc-570	81	28	decide	decide	VERB
ijtc-570	81	29	,	,	PUNCT
ijtc-570	81	30	the	the	DET
ijtc-570	81	31	relationship	relationship	NOUN
ijtc-570	81	32	between	between	ADP
ijtc-570	81	33	the	the	DET
ijtc-570	81	34	part	part	NOUN
ijtc-570	81	35	and	and	CCONJ
ijtc-570	81	36	its	its	PRON
ijtc-570	81	37	relationship	relationship	NOUN
ijtc-570	81	38	to	to	ADP
ijtc-570	81	39	the	the	DET
ijtc-570	81	40	whole	whole	ADJ
ijtc-570	81	41	(	(	PUNCT
ijtc-570	81	42	sugiyono	sugiyono	NOUN
ijtc-570	81	43	,	,	PUNCT
ijtc-570	81	44	2019	2019	NUM
ijtc-570	81	45	)	)	PUNCT
ijtc-570	81	46	.	.	PUNCT
ijtc-570	82	1	effectiveness	effectiveness	NOUN
ijtc-570	82	2	is	be	AUX
ijtc-570	82	3	a	a	DET
ijtc-570	82	4	key	key	ADJ
ijtc-570	82	5	element	element	NOUN
ijtc-570	82	6	to	to	PART
ijtc-570	82	7	achieve	achieve	VERB
ijtc-570	82	8	the	the	DET
ijtc-570	82	9	goal	goal	NOUN
ijtc-570	82	10	or	or	CCONJ
ijtc-570	82	11	goals	goal	NOUN
ijtc-570	82	12	that	that	PRON
ijtc-570	82	13	have	have	AUX
ijtc-570	82	14	been	be	AUX
ijtc-570	82	15	set	set	VERB
ijtc-570	82	16	in	in	ADP
ijtc-570	82	17	each	each	DET
ijtc-570	82	18	organization	organization	NOUN
ijtc-570	82	19	,	,	PUNCT
ijtc-570	82	20	activity	activity	NOUN
ijtc-570	82	21	or	or	CCONJ
ijtc-570	82	22	program	program	NOUN
ijtc-570	82	23	.	.	PUNCT
ijtc-570	83	1	it	it	PRON
ijtc-570	83	2	is	be	AUX
ijtc-570	83	3	called	call	VERB
ijtc-570	83	4	effective	effective	ADJ
ijtc-570	83	5	if	if	SCONJ
ijtc-570	83	6	it	it	PRON
ijtc-570	83	7	achieves	achieve	VERB
ijtc-570	83	8	the	the	DET
ijtc-570	83	9	objectives	objective	NOUN
ijtc-570	83	10	or	or	CCONJ
ijtc-570	83	11	goals	goal	NOUN
ijtc-570	83	12	that	that	PRON
ijtc-570	83	13	have	have	AUX
ijtc-570	83	14	been	be	AUX
ijtc-570	83	15	determined	determine	VERB
ijtc-570	83	16	(	(	PUNCT
ijtc-570	83	17	kasper	kasper	PROPN
ijtc-570	83	18	&	&	CCONJ
ijtc-570	83	19	alm	alm	PROPN
ijtc-570	83	20	,	,	PUNCT
ijtc-570	83	21	2022	2022	NUM
ijtc-570	83	22	;	;	PUNCT
ijtc-570	83	23	patton	patton	PROPN
ijtc-570	83	24	,	,	PUNCT
ijtc-570	83	25	1990	1990	NUM
ijtc-570	83	26	)	)	PUNCT
ijtc-570	83	27	.	.	PUNCT
ijtc-570	84	1	in	in	ADP
ijtc-570	84	2	this	this	DET
ijtc-570	84	3	study	study	NOUN
ijtc-570	84	4	,	,	PUNCT
ijtc-570	84	5	the	the	DET
ijtc-570	84	6	researchers	researcher	NOUN
ijtc-570	84	7	use	use	VERB
ijtc-570	84	8	the	the	DET
ijtc-570	84	9	service	service	NOUN
ijtc-570	84	10	theory	theory	NOUN
ijtc-570	84	11	in	in	ADP
ijtc-570	84	12	which	which	PRON
ijtc-570	84	13	to	to	PART
ijtc-570	84	14	assess	assess	VERB
ijtc-570	84	15	whether	whether	SCONJ
ijtc-570	84	16	service	service	NOUN
ijtc-570	84	17	is	be	AUX
ijtc-570	84	18	already	already	ADV
ijtc-570	84	19	effectively	effectively	ADV
ijtc-570	84	20	running	run	VERB
ijtc-570	84	21	,	,	PUNCT
ijtc-570	84	22	there	there	PRON
ijtc-570	84	23	are	be	VERB
ijtc-570	84	24	four	four	NUM
ijtc-570	84	25	aspects	aspect	NOUN
ijtc-570	84	26	of	of	ADP
ijtc-570	84	27	effectiveness	effectiveness	NOUN
ijtc-570	84	28	(	(	PUNCT
ijtc-570	84	29	muasaroh	muasaroh	NOUN
ijtc-570	84	30	,	,	PUNCT
ijtc-570	84	31	2013	2013	NUM
ijtc-570	84	32	)	)	PUNCT
ijtc-570	84	33	,	,	PUNCT
ijtc-570	84	34	as	as	SCONJ
ijtc-570	84	35	follows	follow	VERB
ijtc-570	84	36	:	:	PUNCT
ijtc-570	84	37	1	1	X
ijtc-570	84	38	.	.	PUNCT
ijtc-570	84	39	aspects	aspect	NOUN
ijtc-570	84	40	of	of	ADP
ijtc-570	84	41	plan	plan	NOUN
ijtc-570	84	42	or	or	CCONJ
ijtc-570	84	43	program	program	NOUN
ijtc-570	84	44	here	here	ADV
ijtc-570	84	45	is	be	AUX
ijtc-570	84	46	a	a	DET
ijtc-570	84	47	programmed	program	VERB
ijtc-570	84	48	learning	learning	NOUN
ijtc-570	84	49	plan	plan	NOUN
ijtc-570	84	50	.	.	PUNCT
ijtc-570	85	1	in	in	ADP
ijtc-570	85	2	other	other	ADJ
ijtc-570	85	3	words	word	NOUN
ijtc-570	85	4	,	,	PUNCT
ijtc-570	85	5	if	if	SCONJ
ijtc-570	85	6	all	all	DET
ijtc-570	85	7	plans	plan	NOUN
ijtc-570	85	8	can	can	AUX
ijtc-570	85	9	be	be	AUX
ijtc-570	85	10	implemented	implement	VERB
ijtc-570	85	11	then	then	ADV
ijtc-570	85	12	the	the	DET
ijtc-570	85	13	plan	plan	NOUN
ijtc-570	85	14	or	or	CCONJ
ijtc-570	85	15	program	program	NOUN
ijtc-570	85	16	is	be	AUX
ijtc-570	85	17	said	say	VERB
ijtc-570	85	18	to	to	PART
ijtc-570	85	19	be	be	AUX
ijtc-570	85	20	effective	effective	ADJ
ijtc-570	85	21	.	.	PUNCT
ijtc-570	86	1	2	2	X
ijtc-570	86	2	.	.	X
ijtc-570	86	3	aspects	aspect	NOUN
ijtc-570	86	4	of	of	ADP
ijtc-570	86	5	tasks	task	NOUN
ijtc-570	86	6	or	or	CCONJ
ijtc-570	86	7	functions	function	NOUN
ijtc-570	86	8	,	,	PUNCT
ijtc-570	86	9	namely	namely	ADV
ijtc-570	86	10	an	an	DET
ijtc-570	86	11	institution	institution	NOUN
ijtc-570	86	12	is	be	AUX
ijtc-570	86	13	said	say	VERB
ijtc-570	86	14	to	to	PART
ijtc-570	86	15	be	be	AUX
ijtc-570	86	16	effective	effective	ADJ
ijtc-570	86	17	if	if	SCONJ
ijtc-570	86	18	it	it	PRON
ijtc-570	86	19	carries	carry	VERB
ijtc-570	86	20	out	out	ADP
ijtc-570	86	21	its	its	PRON
ijtc-570	86	22	duties	duty	NOUN
ijtc-570	86	23	or	or	CCONJ
ijtc-570	86	24	functions	function	NOUN
ijtc-570	86	25	,	,	PUNCT
ijtc-570	86	26	as	as	ADV
ijtc-570	86	27	well	well	ADV
ijtc-570	86	28	as	as	ADP
ijtc-570	86	29	a	a	DET
ijtc-570	86	30	learning	learning	NOUN
ijtc-570	86	31	program	program	NOUN
ijtc-570	86	32	,	,	PUNCT
ijtc-570	86	33	will	will	AUX
ijtc-570	86	34	be	be	AUX
ijtc-570	86	35	effective	effective	ADJ
ijtc-570	86	36	if	if	SCONJ
ijtc-570	86	37	its	its	PRON
ijtc-570	86	38	duties	duty	NOUN
ijtc-570	86	39	and	and	CCONJ
ijtc-570	86	40	functions	function	NOUN
ijtc-570	86	41	can	can	AUX
ijtc-570	86	42	be	be	AUX
ijtc-570	86	43	carried	carry	VERB
ijtc-570	86	44	out	out	ADP
ijtc-570	86	45	properly	properly	ADV
ijtc-570	86	46	and	and	CCONJ
ijtc-570	86	47	the	the	DET
ijtc-570	86	48	students	student	NOUN
ijtc-570	86	49	learn	learn	VERB
ijtc-570	86	50	well	well	ADV
ijtc-570	86	51	.	.	PUNCT
ijtc-570	87	1	3	3	X
ijtc-570	87	2	.	.	X
ijtc-570	87	3	aspects	aspect	NOUN
ijtc-570	87	4	of	of	ADP
ijtc-570	87	5	provisions	provision	NOUN
ijtc-570	87	6	and	and	CCONJ
ijtc-570	87	7	regulations	regulation	NOUN
ijtc-570	87	8	.	.	PUNCT
ijtc-570	88	1	the	the	DET
ijtc-570	88	2	effectiveness	effectiveness	NOUN
ijtc-570	88	3	of	of	ADP
ijtc-570	88	4	a	a	DET
ijtc-570	88	5	program	program	NOUN
ijtc-570	88	6	can	can	AUX
ijtc-570	88	7	also	also	ADV
ijtc-570	88	8	be	be	AUX
ijtc-570	88	9	seen	see	VERB
ijtc-570	88	10	from	from	ADP
ijtc-570	88	11	the	the	DET
ijtc-570	88	12	functioning	functioning	NOUN
ijtc-570	88	13	or	or	CCONJ
ijtc-570	88	14	not	not	PART
ijtc-570	88	15	of	of	ADP
ijtc-570	88	16	the	the	DET
ijtc-570	88	17	rules	rule	NOUN
ijtc-570	88	18	that	that	PRON
ijtc-570	88	19	have	have	AUX
ijtc-570	88	20	been	be	AUX
ijtc-570	88	21	made	make	VERB
ijtc-570	88	22	to	to	PART
ijtc-570	88	23	maintain	maintain	VERB
ijtc-570	88	24	the	the	DET
ijtc-570	88	25	ongoing	ongoing	ADJ
ijtc-570	88	26	process	process	NOUN
ijtc-570	88	27	of	of	ADP
ijtc-570	88	28	its	its	PRON
ijtc-570	88	29	activities	activity	NOUN
ijtc-570	88	30	.	.	PUNCT
ijtc-570	89	1	this	this	DET
ijtc-570	89	2	aspect	aspect	NOUN
ijtc-570	89	3	includes	include	VERB
ijtc-570	89	4	both	both	CCONJ
ijtc-570	89	5	the	the	DET
ijtc-570	89	6	rules	rule	NOUN
ijtc-570	89	7	relating	relate	VERB
ijtc-570	89	8	to	to	ADP
ijtc-570	89	9	teachers	teacher	NOUN
ijtc-570	89	10	and	and	CCONJ
ijtc-570	89	11	related	relate	VERB
ijtc-570	89	12	to	to	ADP
ijtc-570	89	13	the	the	DET
ijtc-570	89	14	learners	learner	NOUN
ijtc-570	89	15	.	.	PUNCT
ijtc-570	90	1	if	if	SCONJ
ijtc-570	90	2	these	these	DET
ijtc-570	90	3	rules	rule	NOUN
ijtc-570	90	4	are	be	AUX
ijtc-570	90	5	implemented	implement	VERB
ijtc-570	90	6	well	well	ADV
ijtc-570	90	7	,	,	PUNCT
ijtc-570	90	8	it	it	PRON
ijtc-570	90	9	means	mean	VERB
ijtc-570	90	10	that	that	SCONJ
ijtc-570	90	11	the	the	DET
ijtc-570	90	12	rules	rule	NOUN
ijtc-570	90	13	have	have	AUX
ijtc-570	90	14	been	be	AUX
ijtc-570	90	15	run	run	VERB
ijtc-570	90	16	effectively	effectively	ADV
ijtc-570	90	17	.	.	PUNCT
ijtc-570	91	1	4	4	X
ijtc-570	91	2	.	.	X
ijtc-570	91	3	aspects	aspect	NOUN
ijtc-570	91	4	of	of	ADP
ijtc-570	91	5	objectives	objective	NOUN
ijtc-570	91	6	and	and	CCONJ
ijtc-570	91	7	ideal	ideal	ADJ
ijtc-570	91	8	conditions	condition	NOUN
ijtc-570	91	9	of	of	ADP
ijtc-570	91	10	an	an	DET
ijtc-570	91	11	activity	activity	NOUN
ijtc-570	91	12	program	program	NOUN
ijtc-570	91	13	are	be	AUX
ijtc-570	91	14	said	say	VERB
ijtc-570	91	15	to	to	PART
ijtc-570	91	16	be	be	AUX
ijtc-570	91	17	effective	effective	ADJ
ijtc-570	91	18	from	from	ADP
ijtc-570	91	19	the	the	DET
ijtc-570	91	20	point	point	NOUN
ijtc-570	91	21	of	of	ADP
ijtc-570	91	22	view	view	NOUN
ijtc-570	91	23	of	of	ADP
ijtc-570	91	24	the	the	DET
ijtc-570	91	25	results	result	NOUN
ijtc-570	91	26	.	.	PUNCT
ijtc-570	92	1	it	it	PRON
ijtc-570	92	2	is	be	AUX
ijtc-570	92	3	when	when	SCONJ
ijtc-570	92	4	the	the	DET
ijtc-570	92	5	objectives	objective	NOUN
ijtc-570	92	6	or	or	CCONJ
ijtc-570	92	7	ideal	ideal	ADJ
ijtc-570	92	8	conditions	condition	NOUN
ijtc-570	92	9	of	of	ADP
ijtc-570	92	10	the	the	DET
ijtc-570	92	11	program	program	NOUN
ijtc-570	92	12	can	can	AUX
ijtc-570	92	13	be	be	AUX
ijtc-570	92	14	achieved	achieve	VERB
ijtc-570	92	15	.	.	PUNCT
ijtc-570	93	1	an	an	DET
ijtc-570	93	2	analysis	analysis	NOUN
ijtc-570	93	3	of	of	ADP
ijtc-570	93	4	the	the	DET
ijtc-570	93	5	effectiveness	effectiveness	NOUN
ijtc-570	93	6	of	of	ADP
ijtc-570	93	7	samsat	samsat	PROPN
ijtc-570	93	8	j'bret	j'bret	PROPN
ijtc-570	93	9	service	service	PROPN
ijtc-570	93	10	(	(	PUNCT
ijtc-570	93	11	west	west	PROPN
ijtc-570	93	12	java	java	PROPN
ijtc-570	93	13	ngabret	ngabret	PROPN
ijtc-570	93	14	)	)	PUNCT
ijtc-570	93	15	during	during	ADP
ijtc-570	93	16	the	the	DET
ijtc-570	93	17	covid19	covid19	NOUN
ijtc-570	93	18	pandemic	pandemic	ADJ
ijtc-570	93	19	to	to	PART
ijtc-570	93	20	improve	improve	VERB
ijtc-570	93	21	the	the	DET
ijtc-570	93	22	tax	tax	NOUN
ijtc-570	93	23	compliance	compliance	NOUN
ijtc-570	93	24	of	of	ADP
ijtc-570	93	25	motorized	motorize	VERB
ijtc-570	93	26	vehicles	vehicle	NOUN
ijtc-570	93	27	at	at	ADP
ijtc-570	93	28	the	the	DET
ijtc-570	93	29	office	office	NOUN
ijtc-570	93	30	of	of	ADP
ijtc-570	93	31	samsat	samsat	VERB
ijtc-570	93	32	bekasi	bekasi	PROPN
ijtc-570	93	33	city	city	PROPN
ijtc-570	93	34	andayani	andayani	PROPN
ijtc-570	93	35	,	,	PUNCT
ijtc-570	93	36	prayoga	prayoga	NOUN
ijtc-570	93	37	,	,	PUNCT
ijtc-570	93	38	and	and	CCONJ
ijtc-570	93	39	hidayati	hidayati	NOUN
ijtc-570	93	40	376	376	NUM
ijtc-570	93	41	|	|	ADV
ijtc-570	93	42	ilomata	ilomata	PROPN
ijtc-570	93	43	international	international	ADJ
ijtc-570	93	44	journal	journal	NOUN
ijtc-570	93	45	of	of	ADP
ijtc-570	93	46	tax	tax	PROPN
ijtc-570	93	47	&	&	CCONJ
ijtc-570	93	48	accounting	account	VERB
ijtc-570	93	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	93	50	conceptual	conceptual	ADJ
ijtc-570	93	51	model	model	NOUN
ijtc-570	93	52	source	source	NOUN
ijtc-570	93	53	:	:	PUNCT
ijtc-570	93	54	(	(	PUNCT
ijtc-570	93	55	muasaroh	muasaroh	NOUN
ijtc-570	93	56	,	,	PUNCT
ijtc-570	93	57	2013	2013	NUM
ijtc-570	93	58	)	)	PUNCT
ijtc-570	93	59	method	method	VERB
ijtc-570	93	60	the	the	DET
ijtc-570	93	61	method	method	NOUN
ijtc-570	93	62	of	of	ADP
ijtc-570	93	63	this	this	DET
ijtc-570	93	64	research	research	NOUN
ijtc-570	93	65	was	be	AUX
ijtc-570	93	66	a	a	DET
ijtc-570	93	67	qualitative	qualitative	ADJ
ijtc-570	93	68	approach	approach	NOUN
ijtc-570	93	69	.	.	PUNCT
ijtc-570	94	1	this	this	PRON
ijtc-570	94	2	is	be	AUX
ijtc-570	94	3	where	where	SCONJ
ijtc-570	94	4	researchers	researcher	NOUN
ijtc-570	94	5	interact	interact	VERB
ijtc-570	94	6	against	against	ADP
ijtc-570	94	7	the	the	DET
ijtc-570	94	8	fact	fact	NOUN
ijtc-570	94	9	that	that	PRON
ijtc-570	94	10	is	be	AUX
ijtc-570	94	11	researched	research	VERB
ijtc-570	94	12	(	(	PUNCT
ijtc-570	94	13	constructivist	constructivist	NOUN
ijtc-570	94	14	)	)	PUNCT
ijtc-570	94	15	and	and	CCONJ
ijtc-570	94	16	the	the	DET
ijtc-570	94	17	type	type	NOUN
ijtc-570	94	18	of	of	ADP
ijtc-570	94	19	research	research	NOUN
ijtc-570	94	20	used	use	VERB
ijtc-570	94	21	in	in	ADP
ijtc-570	94	22	this	this	DET
ijtc-570	94	23	research	research	NOUN
ijtc-570	94	24	is	be	AUX
ijtc-570	94	25	descriptive	descriptive	ADJ
ijtc-570	94	26	research	research	NOUN
ijtc-570	94	27	(	(	PUNCT
ijtc-570	94	28	creswell	creswell	PROPN
ijtc-570	94	29	,	,	PUNCT
ijtc-570	94	30	2017	2017	NUM
ijtc-570	94	31	;	;	PUNCT
ijtc-570	94	32	creswell	creswell	PROPN
ijtc-570	94	33	&	&	CCONJ
ijtc-570	94	34	creswell	creswell	PROPN
ijtc-570	94	35	,	,	PUNCT
ijtc-570	94	36	2018	2018	NUM
ijtc-570	94	37	)	)	PUNCT
ijtc-570	94	38	.	.	PUNCT
ijtc-570	95	1	data	datum	NOUN
ijtc-570	95	2	collection	collection	NOUN
ijtc-570	95	3	technique	technique	NOUN
ijtc-570	95	4	is	be	AUX
ijtc-570	95	5	a	a	DET
ijtc-570	95	6	scientific	scientific	ADJ
ijtc-570	95	7	way	way	NOUN
ijtc-570	95	8	to	to	PART
ijtc-570	95	9	obtain	obtain	VERB
ijtc-570	95	10	data	datum	NOUN
ijtc-570	95	11	with	with	ADP
ijtc-570	95	12	a	a	DET
ijtc-570	95	13	specific	specific	ADJ
ijtc-570	95	14	purpose	purpose	NOUN
ijtc-570	95	15	.	.	PUNCT
ijtc-570	96	1	the	the	DET
ijtc-570	96	2	scientific	scientific	ADJ
ijtc-570	96	3	method	method	NOUN
ijtc-570	96	4	means	mean	VERB
ijtc-570	96	5	that	that	SCONJ
ijtc-570	96	6	the	the	DET
ijtc-570	96	7	research	research	NOUN
ijtc-570	96	8	activities	activity	NOUN
ijtc-570	96	9	are	be	AUX
ijtc-570	96	10	based	base	VERB
ijtc-570	96	11	on	on	ADP
ijtc-570	96	12	scientific	scientific	ADJ
ijtc-570	96	13	characteristics	characteristic	NOUN
ijtc-570	96	14	,	,	PUNCT
ijtc-570	96	15	namely	namely	ADV
ijtc-570	96	16	rational	rational	ADJ
ijtc-570	96	17	,	,	PUNCT
ijtc-570	96	18	empirical	empirical	ADJ
ijtc-570	96	19	,	,	PUNCT
ijtc-570	96	20	and	and	CCONJ
ijtc-570	96	21	systematic	systematic	ADJ
ijtc-570	96	22	(	(	PUNCT
ijtc-570	96	23	sugiyono	sugiyono	NOUN
ijtc-570	96	24	,	,	PUNCT
ijtc-570	96	25	2019	2019	NUM
ijtc-570	96	26	)	)	PUNCT
ijtc-570	96	27	.	.	PUNCT
ijtc-570	97	1	in	in	ADP
ijtc-570	97	2	this	this	DET
ijtc-570	97	3	study	study	NOUN
ijtc-570	97	4	,	,	PUNCT
ijtc-570	97	5	the	the	DET
ijtc-570	97	6	researcher	researcher	NOUN
ijtc-570	97	7	used	use	VERB
ijtc-570	97	8	three	three	NUM
ijtc-570	97	9	data	datum	NOUN
ijtc-570	97	10	collection	collection	NOUN
ijtc-570	97	11	techniques	technique	NOUN
ijtc-570	97	12	.	.	PUNCT
ijtc-570	98	1	the	the	DET
ijtc-570	98	2	data	data	NOUN
ijtc-570	98	3	collection	collection	NOUN
ijtc-570	98	4	techniques	technique	NOUN
ijtc-570	98	5	used	use	VERB
ijtc-570	98	6	were	be	AUX
ijtc-570	98	7	a.	a.	NOUN
ijtc-570	98	8	observation	observation	NOUN
ijtc-570	98	9	;	;	PUNCT
ijtc-570	98	10	b.	b.	PROPN
ijtc-570	98	11	interview	interview	NOUN
ijtc-570	98	12	;	;	PUNCT
ijtc-570	98	13	c.	c.	PROPN
ijtc-570	98	14	documentation	documentation	NOUN
ijtc-570	98	15	(	(	PUNCT
ijtc-570	98	16	miles	mile	NOUN
ijtc-570	98	17	&	&	CCONJ
ijtc-570	98	18	huberman	huberman	NOUN
ijtc-570	98	19	,	,	PUNCT
ijtc-570	98	20	1994	1994	NUM
ijtc-570	98	21	)	)	PUNCT
ijtc-570	98	22	.	.	PUNCT
ijtc-570	99	1	informants	informant	NOUN
ijtc-570	99	2	are	be	AUX
ijtc-570	99	3	people	people	NOUN
ijtc-570	99	4	who	who	PRON
ijtc-570	99	5	are	be	AUX
ijtc-570	99	6	chosen	choose	VERB
ijtc-570	99	7	to	to	PART
ijtc-570	99	8	provide	provide	VERB
ijtc-570	99	9	information	information	NOUN
ijtc-570	99	10	about	about	ADP
ijtc-570	99	11	the	the	DET
ijtc-570	99	12	situation	situation	NOUN
ijtc-570	99	13	and	and	CCONJ
ijtc-570	99	14	condition	condition	NOUN
ijtc-570	99	15	of	of	ADP
ijtc-570	99	16	the	the	DET
ijtc-570	99	17	research	research	NOUN
ijtc-570	99	18	background	background	NOUN
ijtc-570	99	19	(	(	PUNCT
ijtc-570	99	20	moleong	moleong	NOUN
ijtc-570	99	21	,	,	PUNCT
ijtc-570	99	22	2018	2018	NUM
ijtc-570	99	23	)	)	PUNCT
ijtc-570	99	24	.	.	PUNCT
ijtc-570	100	1	on	on	ADP
ijtc-570	100	2	this	this	DET
ijtc-570	100	3	occasion	occasion	NOUN
ijtc-570	100	4	,	,	PUNCT
ijtc-570	100	5	the	the	DET
ijtc-570	100	6	informants	informant	NOUN
ijtc-570	100	7	were	be	AUX
ijtc-570	100	8	the	the	DET
ijtc-570	100	9	representatives	representative	NOUN
ijtc-570	100	10	of	of	ADP
ijtc-570	100	11	the	the	DET
ijtc-570	100	12	samsat	samsat	NOUN
ijtc-570	100	13	officers	officer	NOUN
ijtc-570	100	14	,	,	PUNCT
ijtc-570	100	15	lecturers	lecturer	NOUN
ijtc-570	100	16	of	of	ADP
ijtc-570	100	17	institute	institute	PROPN
ijtc-570	100	18	of	of	ADP
ijtc-570	100	19	social	social	ADJ
ijtc-570	100	20	science	science	NOUN
ijtc-570	100	21	and	and	CCONJ
ijtc-570	100	22	management	management	NOUN
ijtc-570	100	23	stiami	stiami	NOUN
ijtc-570	100	24	,	,	PUNCT
ijtc-570	100	25	and	and	CCONJ
ijtc-570	100	26	taxpayers	taxpayer	NOUN
ijtc-570	100	27	who	who	PRON
ijtc-570	100	28	use	use	VERB
ijtc-570	100	29	samsat	samsat	NOUN
ijtc-570	100	30	j’bret	j’bret	PROPN
ijtc-570	100	31	service	service	NOUN
ijtc-570	100	32	.	.	PUNCT
ijtc-570	101	1	the	the	DET
ijtc-570	101	2	technique	technique	NOUN
ijtc-570	101	3	of	of	ADP
ijtc-570	101	4	the	the	DET
ijtc-570	101	5	data	datum	NOUN
ijtc-570	101	6	analysis	analysis	NOUN
ijtc-570	101	7	used	use	VERB
ijtc-570	101	8	in	in	ADP
ijtc-570	101	9	this	this	DET
ijtc-570	101	10	study	study	NOUN
ijtc-570	101	11	was	be	AUX
ijtc-570	101	12	a	a	DET
ijtc-570	101	13	qualitative	qualitative	ADJ
ijtc-570	101	14	descriptive	descriptive	ADJ
ijtc-570	101	15	method	method	NOUN
ijtc-570	101	16	.	.	PUNCT
ijtc-570	102	1	data	datum	NOUN
ijtc-570	102	2	analysis	analysis	NOUN
ijtc-570	102	3	in	in	ADP
ijtc-570	102	4	qualitative	qualitative	ADJ
ijtc-570	102	5	research	research	NOUN
ijtc-570	102	6	is	be	AUX
ijtc-570	102	7	carried	carry	VERB
ijtc-570	102	8	out	out	ADP
ijtc-570	102	9	during	during	ADP
ijtc-570	102	10	data	data	NOUN
ijtc-570	102	11	collection	collection	NOUN
ijtc-570	102	12	and	and	CCONJ
ijtc-570	102	13	after	after	ADP
ijtc-570	102	14	completing	complete	VERB
ijtc-570	102	15	data	datum	NOUN
ijtc-570	102	16	collection	collection	NOUN
ijtc-570	102	17	within	within	ADP
ijtc-570	102	18	a	a	DET
ijtc-570	102	19	certain	certain	ADJ
ijtc-570	102	20	period	period	NOUN
ijtc-570	102	21	(	(	PUNCT
ijtc-570	102	22	miles	mile	NOUN
ijtc-570	102	23	&	&	CCONJ
ijtc-570	102	24	huberman	huberman	NOUN
ijtc-570	102	25	,	,	PUNCT
ijtc-570	102	26	1994	1994	NUM
ijtc-570	102	27	)	)	PUNCT
ijtc-570	102	28	.	.	PUNCT
ijtc-570	103	1	efforts	effort	NOUN
ijtc-570	103	2	obstacles	obstacle	VERB
ijtc-570	103	3	pkb	pkb	PROPN
ijtc-570	103	4	revenue	revenue	NOUN
ijtc-570	103	5	plan	plan	NOUN
ijtc-570	103	6	or	or	CCONJ
ijtc-570	103	7	program	program	NOUN
ijtc-570	103	8	terms	term	NOUN
ijtc-570	103	9	and	and	CCONJ
ijtc-570	103	10	regulation	regulation	NOUN
ijtc-570	103	11	task	task	NOUN
ijtc-570	103	12	or	or	CCONJ
ijtc-570	103	13	function	function	NOUN
ijtc-570	103	14	effectiveness	effectiveness	NOUN
ijtc-570	103	15	of	of	ADP
ijtc-570	103	16	samsat	samsat	NOUN
ijtc-570	103	17	j’bret	j’bret	NOUN
ijtc-570	103	18	purpose	purpose	NOUN
ijtc-570	103	19	and	and	CCONJ
ijtc-570	103	20	ideal	ideal	ADJ
ijtc-570	103	21	condition	condition	NOUN
ijtc-570	103	22	an	an	DET
ijtc-570	103	23	analysis	analysis	NOUN
ijtc-570	103	24	of	of	ADP
ijtc-570	103	25	the	the	DET
ijtc-570	103	26	effectiveness	effectiveness	NOUN
ijtc-570	103	27	of	of	ADP
ijtc-570	103	28	samsat	samsat	PROPN
ijtc-570	103	29	j'bret	j'bret	PROPN
ijtc-570	103	30	service	service	PROPN
ijtc-570	103	31	(	(	PUNCT
ijtc-570	103	32	west	west	PROPN
ijtc-570	103	33	java	java	PROPN
ijtc-570	103	34	ngabret	ngabret	PROPN
ijtc-570	103	35	)	)	PUNCT
ijtc-570	103	36	during	during	ADP
ijtc-570	103	37	the	the	DET
ijtc-570	103	38	covid19	covid19	NOUN
ijtc-570	103	39	pandemic	pandemic	ADJ
ijtc-570	103	40	to	to	PART
ijtc-570	103	41	improve	improve	VERB
ijtc-570	103	42	the	the	DET
ijtc-570	103	43	tax	tax	NOUN
ijtc-570	103	44	compliance	compliance	NOUN
ijtc-570	103	45	of	of	ADP
ijtc-570	103	46	motorized	motorize	VERB
ijtc-570	103	47	vehicles	vehicle	NOUN
ijtc-570	103	48	at	at	ADP
ijtc-570	103	49	the	the	DET
ijtc-570	103	50	office	office	NOUN
ijtc-570	103	51	of	of	ADP
ijtc-570	103	52	samsat	samsat	VERB
ijtc-570	103	53	bekasi	bekasi	PROPN
ijtc-570	103	54	city	city	PROPN
ijtc-570	103	55	andayani	andayani	PROPN
ijtc-570	103	56	,	,	PUNCT
ijtc-570	103	57	prayoga	prayoga	NOUN
ijtc-570	103	58	,	,	PUNCT
ijtc-570	103	59	and	and	CCONJ
ijtc-570	103	60	hidayati	hidayati	NOUN
ijtc-570	103	61	377	377	NUM
ijtc-570	103	62	|	|	ADV
ijtc-570	103	63	ilomata	ilomata	PROPN
ijtc-570	103	64	international	international	ADJ
ijtc-570	103	65	journal	journal	NOUN
ijtc-570	103	66	of	of	ADP
ijtc-570	103	67	tax	tax	PROPN
ijtc-570	103	68	&	&	CCONJ
ijtc-570	103	69	accounting	accounting	PROPN
ijtc-570	103	70	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	103	71	the	the	DET
ijtc-570	103	72	location	location	NOUN
ijtc-570	103	73	of	of	ADP
ijtc-570	103	74	the	the	DET
ijtc-570	103	75	research	research	NOUN
ijtc-570	103	76	was	be	AUX
ijtc-570	103	77	at	at	ADP
ijtc-570	103	78	the	the	DET
ijtc-570	103	79	bekasi	bekasi	PROPN
ijtc-570	103	80	city	city	PROPN
ijtc-570	103	81	samsat	samsat	VERB
ijtc-570	103	82	joint	joint	ADJ
ijtc-570	103	83	office	office	NOUN
ijtc-570	103	84	(	(	PUNCT
ijtc-570	103	85	p3dw	p3dw	NOUN
ijtc-570	103	86	bekasi	bekasi	PROPN
ijtc-570	103	87	)	)	PUNCT
ijtc-570	103	88	located	locate	VERB
ijtc-570	103	89	in	in	ADP
ijtc-570	103	90	jln	jln	PROPN
ijtc-570	103	91	.	.	PUNCT
ijtc-570	104	1	ir	ir	PROPN
ijtc-570	104	2	.	.	PUNCT
ijtc-570	105	1	h.	h.	PROPN
ijtc-570	105	2	juanda	juanda	PROPN
ijtc-570	106	1	no	no	INTJ
ijtc-570	106	2	.	.	PROPN
ijtc-570	106	3	302	302	NUM
ijtc-570	106	4	(	(	PUNCT
ijtc-570	106	5	bulak	bulak	NOUN
ijtc-570	106	6	kapal	kapal	NOUN
ijtc-570	106	7	)	)	PUNCT
ijtc-570	106	8	,	,	PUNCT
ijtc-570	106	9	bekasi	bekasi	PROPN
ijtc-570	106	10	17113	17113	NUM
ijtc-570	106	11	.	.	PUNCT
ijtc-570	107	1	result	result	NOUN
ijtc-570	107	2	and	and	CCONJ
ijtc-570	107	3	discussion	discussion	NOUN
ijtc-570	107	4	this	this	DET
ijtc-570	107	5	research	research	NOUN
ijtc-570	107	6	employed	employ	VERB
ijtc-570	107	7	descriptive	descriptive	ADJ
ijtc-570	107	8	qualitative	qualitative	NOUN
ijtc-570	107	9	method	method	NOUN
ijtc-570	107	10	held	hold	VERB
ijtc-570	107	11	by	by	ADP
ijtc-570	107	12	conducting	conduct	VERB
ijtc-570	107	13	interviews	interview	NOUN
ijtc-570	107	14	,	,	PUNCT
ijtc-570	107	15	observation	observation	NOUN
ijtc-570	107	16	,	,	PUNCT
ijtc-570	107	17	and	and	CCONJ
ijtc-570	107	18	documentation	documentation	NOUN
ijtc-570	107	19	.	.	PUNCT
ijtc-570	108	1	table	table	NOUN
ijtc-570	108	2	1	1	NUM
ijtc-570	108	3	.	.	X
ijtc-570	108	4	number	number	NOUN
ijtc-570	108	5	of	of	ADP
ijtc-570	108	6	potential	potential	ADJ
ijtc-570	108	7	motorized	motorize	VERB
ijtc-570	108	8	vehicles	vehicle	NOUN
ijtc-570	108	9	based	base	VERB
ijtc-570	108	10	on	on	ADP
ijtc-570	108	11	its	its	PRON
ijtc-570	108	12	type	type	NOUN
ijtc-570	108	13	registered	register	VERB
ijtc-570	108	14	at	at	ADP
ijtc-570	108	15	the	the	DET
ijtc-570	108	16	regional	regional	ADJ
ijtc-570	108	17	revenue	revenue	NOUN
ijtc-570	108	18	management	management	NOUN
ijtc-570	108	19	head	head	NOUN
ijtc-570	108	20	office	office	NOUN
ijtc-570	108	21	for	for	ADP
ijtc-570	108	22	the	the	DET
ijtc-570	108	23	bekasi	bekasi	PROPN
ijtc-570	108	24	city	city	PROPN
ijtc-570	108	25	region	region	NOUN
ijtc-570	108	26	in	in	ADP
ijtc-570	108	27	2018	2018	NUM
ijtc-570	108	28	-	-	SYM
ijtc-570	108	29	2020	2020	NUM
ijtc-570	108	30	source	source	NOUN
ijtc-570	108	31	:	:	PUNCT
ijtc-570	108	32	regional	regional	ADJ
ijtc-570	108	33	revenue	revenue	NOUN
ijtc-570	108	34	management	management	NOUN
ijtc-570	108	35	head	head	NOUN
ijtc-570	108	36	office	office	NOUN
ijtc-570	108	37	bekasi	bekasi	PROPN
ijtc-570	108	38	of	of	ADP
ijtc-570	108	39	bekasi	bekasi	PROPN
ijtc-570	108	40	city	city	PROPN
ijtc-570	108	41	from	from	ADP
ijtc-570	108	42	table	table	NOUN
ijtc-570	108	43	1	1	NUM
ijtc-570	108	44	,	,	PUNCT
ijtc-570	108	45	it	it	PRON
ijtc-570	108	46	can	can	AUX
ijtc-570	108	47	be	be	AUX
ijtc-570	108	48	seen	see	VERB
ijtc-570	108	49	that	that	SCONJ
ijtc-570	108	50	the	the	DET
ijtc-570	108	51	potential	potential	NOUN
ijtc-570	108	52	of	of	ADP
ijtc-570	108	53	motorized	motorize	VERB
ijtc-570	108	54	vehicles	vehicle	NOUN
ijtc-570	108	55	from	from	ADP
ijtc-570	108	56	year	year	NOUN
ijtc-570	108	57	to	to	ADP
ijtc-570	108	58	year	year	NOUN
ijtc-570	108	59	is	be	AUX
ijtc-570	108	60	dynamic	dynamic	ADJ
ijtc-570	108	61	.	.	PUNCT
ijtc-570	109	1	it	it	PRON
ijtc-570	109	2	increased	increase	VERB
ijtc-570	109	3	in	in	ADP
ijtc-570	109	4	2018	2018	NUM
ijtc-570	109	5	and	and	CCONJ
ijtc-570	109	6	2019	2019	NUM
ijtc-570	109	7	,	,	PUNCT
ijtc-570	109	8	but	but	CCONJ
ijtc-570	109	9	it	it	PRON
ijtc-570	109	10	decreased	decrease	VERB
ijtc-570	109	11	in	in	ADP
ijtc-570	109	12	2020	2020	NUM
ijtc-570	109	13	.	.	PUNCT
ijtc-570	110	1	in	in	ADP
ijtc-570	110	2	2020	2020	NUM
ijtc-570	110	3	,	,	PUNCT
ijtc-570	110	4	the	the	DET
ijtc-570	110	5	decline	decline	NOUN
ijtc-570	110	6	was	be	AUX
ijtc-570	110	7	1,523,880	1,523,880	NUM
ijtc-570	110	8	vehicles	vehicle	NOUN
ijtc-570	110	9	.	.	PUNCT
ijtc-570	111	1	it	it	PRON
ijtc-570	111	2	was	be	AUX
ijtc-570	111	3	because	because	SCONJ
ijtc-570	111	4	of	of	ADP
ijtc-570	111	5	the	the	DET
ijtc-570	111	6	effect	effect	NOUN
ijtc-570	111	7	of	of	ADP
ijtc-570	111	8	covid-19	covid-19	PROPN
ijtc-570	111	9	pandemic	pandemic	ADJ
ijtc-570	111	10	.	.	PUNCT
ijtc-570	111	11	table	table	NOUN
ijtc-570	111	12	2	2	NUM
ijtc-570	111	13	.	.	X
ijtc-570	111	14	number	number	NOUN
ijtc-570	111	15	of	of	ADP
ijtc-570	111	16	manual	manual	ADJ
ijtc-570	111	17	taxpayers	taxpayer	NOUN
ijtc-570	111	18	of	of	ADP
ijtc-570	111	19	motorized	motorize	VERB
ijtc-570	111	20	vehicles	vehicle	NOUN
ijtc-570	111	21	and	and	CCONJ
ijtc-570	111	22	taxpayers	taxpayer	NOUN
ijtc-570	111	23	who	who	PRON
ijtc-570	111	24	used	use	VERB
ijtc-570	111	25	samsat	samsat	NOUN
ijtc-570	111	26	j’bret	j’bret	PROPN
ijtc-570	111	27	service	service	NOUN
ijtc-570	111	28	in	in	ADP
ijtc-570	111	29	2018	2018	NUM
ijtc-570	111	30	-	-	SYM
ijtc-570	111	31	2020	2020	NUM
ijtc-570	111	32	year	year	NOUN
ijtc-570	111	33	tax	tax	NOUN
ijtc-570	111	34	payers	payer	NOUN
ijtc-570	111	35	manual	manual	ADJ
ijtc-570	111	36	taxpayers	taxpayer	NOUN
ijtc-570	111	37	of	of	ADP
ijtc-570	111	38	motorized	motorize	VERB
ijtc-570	111	39	vehicles	vehicle	NOUN
ijtc-570	111	40	(	(	PUNCT
ijtc-570	111	41	%	%	INTJ
ijtc-570	111	42	)	)	PUNCT
ijtc-570	111	43	taxpayers	taxpayer	NOUN
ijtc-570	111	44	of	of	ADP
ijtc-570	111	45	manual	manual	ADJ
ijtc-570	111	46	motorized	motorize	VERB
ijtc-570	111	47	vehicles	vehicle	NOUN
ijtc-570	111	48	taxpayers	taxpayer	NOUN
ijtc-570	111	49	via	via	ADP
ijtc-570	111	50	samsat	samsat	PROPN
ijtc-570	111	51	j’bret	j’bret	PROPN
ijtc-570	111	52	(	(	PUNCT
ijtc-570	111	53	%	%	INTJ
ijtc-570	111	54	)	)	PUNCT
ijtc-570	111	55	taxpayers	taxpayer	NOUN
ijtc-570	111	56	via	via	ADP
ijtc-570	111	57	samsat	samsat	PROPN
ijtc-570	111	58	jbret	jbret	NOUN
ijtc-570	112	1	1	1	NUM
ijtc-570	112	2	2	2	NUM
ijtc-570	112	3	3	3	NUM
ijtc-570	112	4	4	4	NUM
ijtc-570	112	5	=	=	SYM
ijtc-570	112	6	3:2	3:2	NUM
ijtc-570	112	7	5	5	NUM
ijtc-570	112	8	6	6	NUM
ijtc-570	112	9	=	=	NOUN
ijtc-570	112	10	5:2	5:2	NUM
ijtc-570	112	11	2018	2018	NUM
ijtc-570	112	12	1.558.190	1.558.190	NUM
ijtc-570	112	13	1.558.178	1.558.178	NUM
ijtc-570	112	14	100	100	NUM
ijtc-570	112	15	%	%	NOUN
ijtc-570	112	16	12	12	NUM
ijtc-570	112	17	0,00	0,00	NUM
ijtc-570	112	18	%	%	NOUN
ijtc-570	112	19	2019	2019	NUM
ijtc-570	112	20	1.562.329	1.562.329	NUM
ijtc-570	112	21	1.549.562	1.549.562	NUM
ijtc-570	112	22	99,18	99,18	NUM
ijtc-570	112	23	%	%	NOUN
ijtc-570	112	24	12.767	12.767	NUM
ijtc-570	112	25	0,82	0,82	NOUN
ijtc-570	112	26	%	%	NOUN
ijtc-570	112	27	2020	2020	NUM
ijtc-570	112	28	1.482.136	1.482.136	NUM
ijtc-570	112	29	1.451.634	1.451.634	NUM
ijtc-570	112	30	97,94	97,94	NUM
ijtc-570	112	31	%	%	NOUN
ijtc-570	112	32	30.502	30.502	NUM
ijtc-570	112	33	2,06	2,06	NUM
ijtc-570	112	34	%	%	NOUN
ijtc-570	112	35	source	source	NOUN
ijtc-570	112	36	:	:	PUNCT
ijtc-570	112	37	regional	regional	ADJ
ijtc-570	112	38	revenue	revenue	NOUN
ijtc-570	112	39	management	management	NOUN
ijtc-570	112	40	head	head	NOUN
ijtc-570	112	41	office	office	NOUN
ijtc-570	112	42	bekasi	bekasi	PROPN
ijtc-570	112	43	of	of	ADP
ijtc-570	112	44	bekasi	bekasi	PROPN
ijtc-570	112	45	city	city	NOUN
ijtc-570	112	46	types	type	NOUN
ijtc-570	112	47	of	of	ADP
ijtc-570	112	48	vehicle	vehicle	NOUN
ijtc-570	112	49	year	year	NOUN
ijtc-570	112	50	2018	2018	NUM
ijtc-570	112	51	2019	2019	NUM
ijtc-570	112	52	2020	2020	NUM
ijtc-570	112	53	cars	car	NOUN
ijtc-570	112	54	(	(	PUNCT
ijtc-570	112	55	car	car	NOUN
ijtc-570	112	56	,	,	PUNCT
ijtc-570	112	57	jeep	jeep	NOUN
ijtc-570	112	58	,	,	PUNCT
ijtc-570	112	59	minibus	minibus	NOUN
ijtc-570	112	60	)	)	PUNCT
ijtc-570	112	61	307.235	307.235	NUM
ijtc-570	112	62	310.635	310.635	NUM
ijtc-570	112	63	295.283	295.283	NUM
ijtc-570	112	64	bus	bus	NOUN
ijtc-570	112	65	,	,	PUNCT
ijtc-570	112	66	microbus	microbus	PROPN
ijtc-570	112	67	2.870	2.870	NUM
ijtc-570	112	68	2.765	2.765	NUM
ijtc-570	112	69	2.611	2.611	NUM
ijtc-570	112	70	truck	truck	NOUN
ijtc-570	112	71	48.377	48.377	NUM
ijtc-570	112	72	49.867	49.867	NUM
ijtc-570	112	73	39.129	39.129	NUM
ijtc-570	112	74	heavy	heavy	ADJ
ijtc-570	112	75	equipment	equipment	NOUN
ijtc-570	112	76	vehicle	vehicle	NOUN
ijtc-570	112	77	4	4	NUM
ijtc-570	112	78	4	4	NUM
ijtc-570	112	79	4	4	NUM
ijtc-570	112	80	motorbikes	motorbike	NOUN
ijtc-570	112	81	(	(	PUNCT
ijtc-570	112	82	2	2	NUM
ijtc-570	112	83	and	and	CCONJ
ijtc-570	112	84	3	3	NUM
ijtc-570	112	85	wheels	wheel	NOUN
ijtc-570	112	86	)	)	PUNCT
ijtc-570	112	87	1.250.95	1.250.95	NOUN
ijtc-570	112	88	5	5	NUM
ijtc-570	112	89	1.251.69	1.251.69	NUM
ijtc-570	112	90	4	4	NUM
ijtc-570	112	91	1.186.85	1.186.85	NUM
ijtc-570	112	92	3	3	NUM
ijtc-570	112	93	total	total	NOUN
ijtc-570	112	94	1.609.44	1.609.44	NUM
ijtc-570	112	95	1	1	NUM
ijtc-570	112	96	1.614.96	1.614.96	NUM
ijtc-570	112	97	5	5	NUM
ijtc-570	112	98	1.523.88	1.523.88	NUM
ijtc-570	112	99	0	0	NUM
ijtc-570	112	100	an	an	DET
ijtc-570	112	101	analysis	analysis	NOUN
ijtc-570	112	102	of	of	ADP
ijtc-570	112	103	the	the	DET
ijtc-570	112	104	effectiveness	effectiveness	NOUN
ijtc-570	112	105	of	of	ADP
ijtc-570	112	106	samsat	samsat	PROPN
ijtc-570	112	107	j'bret	j'bret	PROPN
ijtc-570	112	108	service	service	PROPN
ijtc-570	112	109	(	(	PUNCT
ijtc-570	112	110	west	west	PROPN
ijtc-570	112	111	java	java	PROPN
ijtc-570	112	112	ngabret	ngabret	PROPN
ijtc-570	112	113	)	)	PUNCT
ijtc-570	112	114	during	during	ADP
ijtc-570	112	115	the	the	DET
ijtc-570	112	116	covid19	covid19	NOUN
ijtc-570	112	117	pandemic	pandemic	ADJ
ijtc-570	112	118	to	to	PART
ijtc-570	112	119	improve	improve	VERB
ijtc-570	112	120	the	the	DET
ijtc-570	112	121	tax	tax	NOUN
ijtc-570	112	122	compliance	compliance	NOUN
ijtc-570	112	123	of	of	ADP
ijtc-570	112	124	motorized	motorize	VERB
ijtc-570	112	125	vehicles	vehicle	NOUN
ijtc-570	112	126	at	at	ADP
ijtc-570	112	127	the	the	DET
ijtc-570	112	128	office	office	NOUN
ijtc-570	112	129	of	of	ADP
ijtc-570	112	130	samsat	samsat	VERB
ijtc-570	112	131	bekasi	bekasi	PROPN
ijtc-570	112	132	city	city	PROPN
ijtc-570	112	133	andayani	andayani	PROPN
ijtc-570	112	134	,	,	PUNCT
ijtc-570	112	135	prayoga	prayoga	NOUN
ijtc-570	112	136	,	,	PUNCT
ijtc-570	112	137	and	and	CCONJ
ijtc-570	112	138	hidayati	hidayati	NOUN
ijtc-570	112	139	378	378	NUM
ijtc-570	112	140	|	|	ADV
ijtc-570	112	141	ilomata	ilomata	PROPN
ijtc-570	112	142	international	international	ADJ
ijtc-570	112	143	journal	journal	NOUN
ijtc-570	112	144	of	of	ADP
ijtc-570	112	145	tax	tax	PROPN
ijtc-570	112	146	&	&	CCONJ
ijtc-570	112	147	accounting	accounting	PROPN
ijtc-570	112	148	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	112	149	based	base	VERB
ijtc-570	112	150	on	on	ADP
ijtc-570	112	151	the	the	DET
ijtc-570	112	152	above	above	ADJ
ijtc-570	112	153	table	table	NOUN
ijtc-570	112	154	,	,	PUNCT
ijtc-570	112	155	it	it	PRON
ijtc-570	112	156	is	be	AUX
ijtc-570	112	157	clear	clear	ADJ
ijtc-570	112	158	that	that	SCONJ
ijtc-570	112	159	the	the	DET
ijtc-570	112	160	number	number	NOUN
ijtc-570	112	161	of	of	ADP
ijtc-570	112	162	taxpayers	taxpayer	NOUN
ijtc-570	112	163	of	of	ADP
ijtc-570	112	164	motorized	motorize	VERB
ijtc-570	112	165	vehicle	vehicle	NOUN
ijtc-570	112	166	who	who	PRON
ijtc-570	112	167	used	use	VERB
ijtc-570	112	168	samsat	samsat	NOUN
ijtc-570	112	169	j’bret	j’bret	PROPN
ijtc-570	112	170	experienced	experience	VERB
ijtc-570	112	171	a	a	DET
ijtc-570	112	172	rising	rise	VERB
ijtc-570	112	173	every	every	DET
ijtc-570	112	174	year	year	NOUN
ijtc-570	112	175	compared	compare	VERB
ijtc-570	112	176	to	to	ADP
ijtc-570	112	177	those	those	PRON
ijtc-570	112	178	who	who	PRON
ijtc-570	112	179	paid	pay	VERB
ijtc-570	112	180	manually	manually	ADV
ijtc-570	112	181	.	.	PUNCT
ijtc-570	113	1	table	table	NOUN
ijtc-570	113	2	3	3	NUM
ijtc-570	113	3	.	.	PUNCT
ijtc-570	114	1	formula	formula	NOUN
ijtc-570	114	2	of	of	ADP
ijtc-570	114	3	effectiveness	effectiveness	NOUN
ijtc-570	114	4	value	value	NOUN
ijtc-570	114	5	based	base	VERB
ijtc-570	114	6	on	on	ADP
ijtc-570	114	7	mahmudi	mahmudi	PROPN
ijtc-570	114	8	(	(	PUNCT
ijtc-570	114	9	2010	2010	NUM
ijtc-570	114	10	:	:	PUNCT
ijtc-570	114	11	143	143	NUM
ijtc-570	114	12	-	-	SYM
ijtc-570	114	13	166	166	NUM
ijtc-570	114	14	)	)	PUNCT
ijtc-570	114	15	based	base	VERB
ijtc-570	114	16	on	on	ADP
ijtc-570	114	17	the	the	DET
ijtc-570	114	18	table	table	NOUN
ijtc-570	114	19	3	3	X
ijtc-570	114	20	.	.	PUNCT
ijtc-570	115	1	it	it	PRON
ijtc-570	115	2	can	can	AUX
ijtc-570	115	3	be	be	AUX
ijtc-570	115	4	seen	see	VERB
ijtc-570	115	5	that	that	SCONJ
ijtc-570	115	6	the	the	DET
ijtc-570	115	7	supporting	support	VERB
ijtc-570	115	8	theory	theory	NOUN
ijtc-570	115	9	stated	state	VERB
ijtc-570	115	10	by	by	ADP
ijtc-570	115	11	mahmudi	mahmudi	PROPN
ijtc-570	115	12	(	(	PUNCT
ijtc-570	115	13	2010	2010	NUM
ijtc-570	115	14	)	)	PUNCT
ijtc-570	115	15	shows	show	VERB
ijtc-570	115	16	a	a	DET
ijtc-570	115	17	formula	formula	NOUN
ijtc-570	115	18	to	to	PART
ijtc-570	115	19	measure	measure	VERB
ijtc-570	115	20	an	an	DET
ijtc-570	115	21	effectivity	effectivity	NOUN
ijtc-570	115	22	value	value	NOUN
ijtc-570	115	23	with	with	ADP
ijtc-570	115	24	the	the	DET
ijtc-570	115	25	notes	note	NOUN
ijtc-570	115	26	:	:	PUNCT
ijtc-570	115	27	>	>	PUNCT
ijtc-570	115	28	100	100	NUM
ijtc-570	115	29	%	%	NOUN
ijtc-570	115	30	is	be	AUX
ijtc-570	115	31	very	very	ADV
ijtc-570	115	32	effective	effective	ADJ
ijtc-570	115	33	,	,	PUNCT
ijtc-570	115	34	100	100	NUM
ijtc-570	115	35	%	%	NOUN
ijtc-570	115	36	is	be	AUX
ijtc-570	115	37	effectice	effectice	PROPN
ijtc-570	115	38	,	,	PUNCT
ijtc-570	115	39	90	90	NUM
ijtc-570	115	40	%	%	NOUN
ijtc-570	115	41	99	99	NUM
ijtc-570	115	42	%	%	NOUN
ijtc-570	115	43	is	be	AUX
ijtc-570	115	44	quite	quite	ADV
ijtc-570	115	45	effective	effective	ADJ
ijtc-570	115	46	,	,	PUNCT
ijtc-570	115	47	75	75	NUM
ijtc-570	115	48	%	%	NOUN
ijtc-570	115	49	89	89	NUM
ijtc-570	115	50	%	%	NOUN
ijtc-570	115	51	is	be	AUX
ijtc-570	115	52	less	less	ADV
ijtc-570	115	53	effective	effective	ADJ
ijtc-570	115	54	,	,	PUNCT
ijtc-570	115	55	and	and	CCONJ
ijtc-570	115	56	<	<	X
ijtc-570	115	57	75	75	NUM
ijtc-570	115	58	%	%	NOUN
ijtc-570	115	59	is	be	AUX
ijtc-570	115	60	not	not	PART
ijtc-570	115	61	effective	effective	ADJ
ijtc-570	115	62	.	.	PUNCT
ijtc-570	116	1	table	table	NOUN
ijtc-570	116	2	4	4	NUM
ijtc-570	116	3	.	.	PUNCT
ijtc-570	116	4	result	result	NOUN
ijtc-570	116	5	of	of	ADP
ijtc-570	116	6	the	the	DET
ijtc-570	116	7	calculation	calculation	NOUN
ijtc-570	116	8	of	of	ADP
ijtc-570	116	9	motorized	motorize	VERB
ijtc-570	116	10	vehicle	vehicle	NOUN
ijtc-570	116	11	tax	tax	NOUN
ijtc-570	116	12	via	via	ADP
ijtc-570	116	13	manual	manual	ADJ
ijtc-570	116	14	samsat	samsat	VERB
ijtc-570	116	15	and	and	CCONJ
ijtc-570	116	16	samsat	samsat	VERB
ijtc-570	116	17	j’bret	j’bret	PROPN
ijtc-570	116	18	service	service	NOUN
ijtc-570	116	19	in	in	ADP
ijtc-570	116	20	2018	2018	NUM
ijtc-570	116	21	-	-	SYM
ijtc-570	116	22	2020	2020	NUM
ijtc-570	116	23	no	no	DET
ijtc-570	116	24	year	year	NOUN
ijtc-570	116	25	manual	manual	NOUN
ijtc-570	116	26	samsat	samsat	VERB
ijtc-570	116	27	samsat	samsat	VERB
ijtc-570	116	28	j’bret	j’bret	PROPN
ijtc-570	116	29	1	1	NUM
ijtc-570	116	30	2018	2018	NUM
ijtc-570	116	31	x	x	SYM
ijtc-570	116	32	100	100	NUM
ijtc-570	116	33	%	%	NOUN
ijtc-570	116	34	=	=	NOUN
ijtc-570	116	35	104,9	104,9	NUM
ijtc-570	116	36	%	%	NOUN
ijtc-570	116	37	x	x	SYM
ijtc-570	116	38	100	100	NUM
ijtc-570	116	39	%	%	NOUN
ijtc-570	116	40	=	=	SYM
ijtc-570	116	41	0	0	NUM
ijtc-570	116	42	%	%	NOUN
ijtc-570	116	43	2	2	NUM
ijtc-570	116	44	2019	2019	NUM
ijtc-570	116	45	x	x	SYM
ijtc-570	116	46	100	100	NUM
ijtc-570	116	47	%	%	NOUN
ijtc-570	116	48	=	=	NOUN
ijtc-570	117	1	103,7	103,7	NUM
ijtc-570	117	2	%	%	NOUN
ijtc-570	117	3	x	x	SYM
ijtc-570	117	4	100	100	NUM
ijtc-570	117	5	%	%	NOUN
ijtc-570	117	6	=	=	NOUN
ijtc-570	117	7	1,35	1,35	NUM
ijtc-570	117	8	%	%	NOUN
ijtc-570	117	9	3	3	NUM
ijtc-570	117	10	2020	2020	NUM
ijtc-570	117	11	x	x	SYM
ijtc-570	117	12	100	100	NUM
ijtc-570	117	13	%	%	NOUN
ijtc-570	117	14	=	=	SYM
ijtc-570	118	1	78,1	78,1	NUM
ijtc-570	118	2	%	%	NOUN
ijtc-570	118	3	x	x	SYM
ijtc-570	118	4	100	100	NUM
ijtc-570	118	5	%	%	NOUN
ijtc-570	118	6	=	=	SYM
ijtc-570	118	7	2,49	2,49	NUM
ijtc-570	118	8	%	%	NOUN
ijtc-570	118	9	from	from	ADP
ijtc-570	118	10	table	table	NOUN
ijtc-570	118	11	4	4	NUM
ijtc-570	118	12	and	and	CCONJ
ijtc-570	118	13	referred	refer	VERB
ijtc-570	118	14	to	to	ADP
ijtc-570	118	15	the	the	DET
ijtc-570	118	16	formula	formula	NOUN
ijtc-570	118	17	on	on	ADP
ijtc-570	118	18	the	the	DET
ijtc-570	118	19	value	value	NOUN
ijtc-570	118	20	of	of	ADP
ijtc-570	118	21	effectiveness	effectiveness	NOUN
ijtc-570	118	22	written	write	VERB
ijtc-570	118	23	on	on	ADP
ijtc-570	118	24	table	table	NOUN
ijtc-570	118	25	3	3	NUM
ijtc-570	118	26	,	,	PUNCT
ijtc-570	118	27	the	the	DET
ijtc-570	118	28	calculation	calculation	NOUN
ijtc-570	118	29	of	of	ADP
ijtc-570	118	30	the	the	DET
ijtc-570	118	31	realization	realization	NOUN
ijtc-570	118	32	of	of	ADP
ijtc-570	118	33	motorized	motorize	VERB
ijtc-570	118	34	vehicle	vehicle	NOUN
ijtc-570	118	35	tax	tax	NOUN
ijtc-570	118	36	through	through	ADP
ijtc-570	118	37	samsat	samsat	NOUN
ijtc-570	118	38	j’bret	j’bret	PROPN
ijtc-570	118	39	service	service	NOUN
ijtc-570	118	40	system	system	NOUN
ijtc-570	118	41	was	be	AUX
ijtc-570	118	42	getting	getting	AUX
ijtc-570	118	43	increased	increase	VERB
ijtc-570	118	44	.	.	PUNCT
ijtc-570	119	1	in	in	ADP
ijtc-570	119	2	2020	2020	NUM
ijtc-570	119	3	,	,	PUNCT
ijtc-570	119	4	it	it	PRON
ijtc-570	119	5	was	be	AUX
ijtc-570	119	6	2.49	2.49	NUM
ijtc-570	119	7	%	%	NOUN
ijtc-570	119	8	.	.	PUNCT
ijtc-570	120	1	this	this	DET
ijtc-570	120	2	number	number	NOUN
ijtc-570	120	3	has	have	AUX
ijtc-570	120	4	increased	increase	VERB
ijtc-570	120	5	comparing	compare	VERB
ijtc-570	120	6	to	to	ADP
ijtc-570	120	7	those	those	PRON
ijtc-570	120	8	in	in	ADP
ijtc-570	120	9	2019	2019	NUM
ijtc-570	120	10	which	which	PRON
ijtc-570	120	11	was	be	AUX
ijtc-570	120	12	only	only	ADV
ijtc-570	120	13	1.35	1.35	NUM
ijtc-570	120	14	%	%	NOUN
ijtc-570	120	15	and	and	CCONJ
ijtc-570	120	16	in	in	ADP
ijtc-570	120	17	2018	2018	NUM
ijtc-570	120	18	when	when	SCONJ
ijtc-570	120	19	firstly	firstly	ADV
ijtc-570	120	20	applied	apply	VERB
ijtc-570	120	21	it	it	PRON
ijtc-570	120	22	was	be	AUX
ijtc-570	120	23	0	0	NUM
ijtc-570	120	24	%	%	NOUN
ijtc-570	120	25	.	.	PUNCT
ijtc-570	121	1	table	table	NOUN
ijtc-570	121	2	5	5	NUM
ijtc-570	121	3	.	.	PUNCT
ijtc-570	122	1	target	target	NOUN
ijtc-570	122	2	and	and	CCONJ
ijtc-570	122	3	realization	realization	NOUN
ijtc-570	122	4	of	of	ADP
ijtc-570	122	5	motorized	motorize	VERB
ijtc-570	122	6	vehicle	vehicle	NOUN
ijtc-570	122	7	tax	tax	NOUN
ijtc-570	122	8	via	via	ADP
ijtc-570	122	9	manual	manual	ADJ
ijtc-570	122	10	samsat	samsat	VERB
ijtc-570	122	11	and	and	CCONJ
ijtc-570	122	12	samsat	samsat	VERB
ijtc-570	122	13	j’bret	j’bret	PROPN
ijtc-570	122	14	service	service	NOUN
ijtc-570	122	15	in	in	ADP
ijtc-570	122	16	2018	2018	NUM
ijtc-570	122	17	-	-	SYM
ijtc-570	122	18	2020	2020	NUM
ijtc-570	122	19	year	year	NOUN
ijtc-570	122	20	target	target	NOUN
ijtc-570	122	21	realiz	realiz	NOUN
ijtc-570	122	22	ation	ation	PROPN
ijtc-570	122	23	realizati	realizati	PROPN
ijtc-570	122	24	on	on	ADP
ijtc-570	122	25	of	of	ADP
ijtc-570	122	26	pkb	pkb	PROPN
ijtc-570	122	27	%	%	PROPN
ijtc-570	122	28	manual	manual	NOUN
ijtc-570	122	29	samsat	samsat	NOUN
ijtc-570	122	30	%	%	NOUN
ijtc-570	122	31	samsat	samsat	VERB
ijtc-570	123	1	j’bret	j’bret	PROPN
ijtc-570	123	2	%	%	NOUN
ijtc-570	123	3	1	1	NUM
ijtc-570	123	4	2	2	NUM
ijtc-570	123	5	3	3	NUM
ijtc-570	123	6	4	4	NUM
ijtc-570	123	7	=	=	SYM
ijtc-570	123	8	3:2	3:2	NUM
ijtc-570	123	9	5	5	NUM
ijtc-570	123	10	6	6	NUM
ijtc-570	123	11	=	=	NOUN
ijtc-570	123	12	5:2	5:2	NUM
ijtc-570	123	13	7	7	NUM
ijtc-570	123	14	8	8	NUM
ijtc-570	123	15	=	=	SYM
ijtc-570	123	16	7	7	NUM
ijtc-570	123	17	:	:	SYM
ijtc-570	123	18	2	2	NUM
ijtc-570	123	19	2018	2018	NUM
ijtc-570	123	20	1,005,563	1,005,563	NUM
ijtc-570	123	21	,	,	PUNCT
ijtc-570	123	22	000,000	000,000	NUM
ijtc-570	123	23	1,054,523,65	1,054,523,65	NUM
ijtc-570	123	24	4,375	4,375	NUM
ijtc-570	123	25	105	105	NUM
ijtc-570	123	26	%	%	NOUN
ijtc-570	123	27	1,054,502,291	1,054,502,291	NUM
ijtc-570	123	28	,	,	PUNCT
ijtc-570	123	29	475	475	NUM
ijtc-570	123	30	104	104	NUM
ijtc-570	123	31	.9	.9	NUM
ijtc-570	123	32	%	%	NOUN
ijtc-570	123	33	21,362,900	21,362,900	NUM
ijtc-570	123	34	0	0	NUM
ijtc-570	123	35	%	%	NOUN
ijtc-570	123	36	2019	2019	NUM
ijtc-570	123	37	1,088,917	1,088,917	NUM
ijtc-570	123	38	,	,	PUNCT
ijtc-570	123	39	000,000	000,000	NUM
ijtc-570	123	40	1,144,007,24	1,144,007,24	NUM
ijtc-570	123	41	3,500	3,500	NUM
ijtc-570	123	42	105	105	NUM
ijtc-570	123	43	%	%	NOUN
ijtc-570	123	44	1,129,312,381	1,129,312,381	NOUN
ijtc-570	123	45	,	,	PUNCT
ijtc-570	123	46	500	500	NUM
ijtc-570	123	47	103	103	NUM
ijtc-570	123	48	.7	.7	NUM
ijtc-570	123	49	%	%	NOUN
ijtc-570	123	50	14,694,862	14,694,862	NUM
ijtc-570	123	51	,	,	PUNCT
ijtc-570	123	52	000	000	NUM
ijtc-570	123	53	1	1	NUM
ijtc-570	123	54	.	.	SYM
ijtc-570	123	55	35	35	NUM
ijtc-570	123	56	effectiveness	effectiveness	NOUN
ijtc-570	123	57	=	=	NOUN
ijtc-570	123	58	realization	realization	NOUN
ijtc-570	123	59	of	of	ADP
ijtc-570	123	60	revenue	revenue	NOUN
ijtc-570	123	61	x	x	SYM
ijtc-570	123	62	100	100	NUM
ijtc-570	123	63	%	%	NOUN
ijtc-570	123	64	target	target	NOUN
ijtc-570	123	65	of	of	ADP
ijtc-570	123	66	revenue	revenue	NOUN
ijtc-570	123	67	an	an	DET
ijtc-570	123	68	analysis	analysis	NOUN
ijtc-570	123	69	of	of	ADP
ijtc-570	123	70	the	the	DET
ijtc-570	123	71	effectiveness	effectiveness	NOUN
ijtc-570	123	72	of	of	ADP
ijtc-570	123	73	samsat	samsat	PROPN
ijtc-570	123	74	j'bret	j'bret	PROPN
ijtc-570	123	75	service	service	PROPN
ijtc-570	123	76	(	(	PUNCT
ijtc-570	123	77	west	west	PROPN
ijtc-570	123	78	java	java	PROPN
ijtc-570	123	79	ngabret	ngabret	PROPN
ijtc-570	123	80	)	)	PUNCT
ijtc-570	123	81	during	during	ADP
ijtc-570	123	82	the	the	DET
ijtc-570	123	83	covid19	covid19	NOUN
ijtc-570	123	84	pandemic	pandemic	ADJ
ijtc-570	123	85	to	to	PART
ijtc-570	123	86	improve	improve	VERB
ijtc-570	123	87	the	the	DET
ijtc-570	123	88	tax	tax	NOUN
ijtc-570	123	89	compliance	compliance	NOUN
ijtc-570	123	90	of	of	ADP
ijtc-570	123	91	motorized	motorize	VERB
ijtc-570	123	92	vehicles	vehicle	NOUN
ijtc-570	123	93	at	at	ADP
ijtc-570	123	94	the	the	DET
ijtc-570	123	95	office	office	NOUN
ijtc-570	123	96	of	of	ADP
ijtc-570	123	97	samsat	samsat	VERB
ijtc-570	123	98	bekasi	bekasi	PROPN
ijtc-570	123	99	city	city	PROPN
ijtc-570	123	100	andayani	andayani	PROPN
ijtc-570	123	101	,	,	PUNCT
ijtc-570	123	102	prayoga	prayoga	NOUN
ijtc-570	123	103	,	,	PUNCT
ijtc-570	123	104	and	and	CCONJ
ijtc-570	123	105	hidayati	hidayati	NOUN
ijtc-570	123	106	379	379	NUM
ijtc-570	123	107	|	|	ADV
ijtc-570	123	108	ilomata	ilomata	PROPN
ijtc-570	123	109	international	international	ADJ
ijtc-570	123	110	journal	journal	NOUN
ijtc-570	123	111	of	of	ADP
ijtc-570	123	112	tax	tax	PROPN
ijtc-570	123	113	&	&	CCONJ
ijtc-570	123	114	accounting	accounting	PROPN
ijtc-570	123	115	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	123	116	%	%	NOUN
ijtc-570	123	117	2020	2020	NUM
ijtc-570	123	118	1,340,842	1,340,842	NUM
ijtc-570	123	119	,	,	PUNCT
ijtc-570	123	120	274,750	274,750	NUM
ijtc-570	123	121	1,080,049,87	1,080,049,87	NUM
ijtc-570	123	122	8,850	8,850	NUM
ijtc-570	123	123	81	81	NUM
ijtc-570	123	124	%	%	NOUN
ijtc-570	123	125	1,046,676,391	1,046,676,391	NUM
ijtc-570	123	126	,	,	PUNCT
ijtc-570	123	127	950	950	NUM
ijtc-570	123	128	78.1	78.1	NUM
ijtc-570	123	129	%	%	NOUN
ijtc-570	123	130	33,373,486	33,373,486	NUM
ijtc-570	123	131	,	,	PUNCT
ijtc-570	123	132	900	900	NUM
ijtc-570	123	133	2	2	NUM
ijtc-570	123	134	.	.	NUM
ijtc-570	123	135	49	49	NUM
ijtc-570	123	136	%	%	NOUN
ijtc-570	123	137	source	source	NOUN
ijtc-570	123	138	:	:	PUNCT
ijtc-570	123	139	regional	regional	ADJ
ijtc-570	123	140	revenue	revenue	NOUN
ijtc-570	123	141	management	management	NOUN
ijtc-570	123	142	head	head	NOUN
ijtc-570	123	143	office	office	NOUN
ijtc-570	123	144	bekasi	bekasi	PROPN
ijtc-570	123	145	of	of	ADP
ijtc-570	123	146	bekasi	bekasi	PROPN
ijtc-570	123	147	city	city	NOUN
ijtc-570	123	148	based	base	VERB
ijtc-570	123	149	on	on	ADP
ijtc-570	123	150	the	the	DET
ijtc-570	123	151	table	table	NOUN
ijtc-570	123	152	5	5	NUM
ijtc-570	123	153	,	,	PUNCT
ijtc-570	123	154	in	in	ADP
ijtc-570	123	155	general	general	ADJ
ijtc-570	123	156	,	,	PUNCT
ijtc-570	123	157	the	the	DET
ijtc-570	123	158	realization	realization	NOUN
ijtc-570	123	159	of	of	ADP
ijtc-570	123	160	the	the	DET
ijtc-570	123	161	motorized	motorize	VERB
ijtc-570	123	162	vehicle	vehicle	NOUN
ijtc-570	123	163	tax	tax	NOUN
ijtc-570	123	164	in	in	ADP
ijtc-570	123	165	2018	2018	NUM
ijtc-570	123	166	-	-	SYM
ijtc-570	123	167	2020	2020	NUM
ijtc-570	123	168	using	use	VERB
ijtc-570	123	169	samsat	samsat	NOUN
ijtc-570	123	170	j’bret	j’bret	NOUN
ijtc-570	123	171	system	system	NOUN
ijtc-570	123	172	has	have	AUX
ijtc-570	123	173	been	be	AUX
ijtc-570	123	174	declining	decline	VERB
ijtc-570	123	175	.	.	PUNCT
ijtc-570	124	1	however	however	ADV
ijtc-570	124	2	,	,	PUNCT
ijtc-570	124	3	the	the	DET
ijtc-570	124	4	realization	realization	NOUN
ijtc-570	124	5	of	of	ADP
ijtc-570	124	6	the	the	DET
ijtc-570	124	7	motorized	motorize	VERB
ijtc-570	124	8	vehicle	vehicle	NOUN
ijtc-570	124	9	tax	tax	NOUN
ijtc-570	124	10	through	through	ADP
ijtc-570	124	11	samsat	samsat	NOUN
ijtc-570	124	12	j’bret	j’bret	NOUN
ijtc-570	124	13	system	system	NOUN
ijtc-570	124	14	has	have	AUX
ijtc-570	124	15	experienced	experience	VERB
ijtc-570	124	16	an	an	DET
ijtc-570	124	17	increase	increase	NOUN
ijtc-570	124	18	,	,	PUNCT
ijtc-570	124	19	especially	especially	ADV
ijtc-570	124	20	happened	happen	VERB
ijtc-570	124	21	on	on	ADP
ijtc-570	124	22	2020	2020	NUM
ijtc-570	124	23	.	.	PUNCT
ijtc-570	125	1	in	in	ADP
ijtc-570	125	2	contrast	contrast	NOUN
ijtc-570	125	3	,	,	PUNCT
ijtc-570	125	4	the	the	DET
ijtc-570	125	5	manual	manual	ADJ
ijtc-570	125	6	payment	payment	NOUN
ijtc-570	125	7	of	of	ADP
ijtc-570	125	8	samsat	samsat	NOUN
ijtc-570	125	9	was	be	AUX
ijtc-570	125	10	declining	decline	VERB
ijtc-570	125	11	in	in	ADP
ijtc-570	125	12	2020	2020	NUM
ijtc-570	125	13	.	.	PUNCT
ijtc-570	126	1	this	this	DET
ijtc-570	126	2	research	research	NOUN
ijtc-570	126	3	employed	employ	VERB
ijtc-570	126	4	a	a	DET
ijtc-570	126	5	theory	theory	NOUN
ijtc-570	126	6	stated	state	VERB
ijtc-570	126	7	by	by	ADP
ijtc-570	126	8	muasaroh	muasaroh	NOUN
ijtc-570	126	9	(	(	PUNCT
ijtc-570	126	10	2010	2010	NUM
ijtc-570	126	11	:	:	PUNCT
ijtc-570	126	12	13	13	NUM
ijtc-570	126	13	)	)	PUNCT
ijtc-570	126	14	in	in	ADP
ijtc-570	126	15	which	which	PRON
ijtc-570	126	16	to	to	PART
ijtc-570	126	17	measure	measure	VERB
ijtc-570	126	18	whether	whether	SCONJ
ijtc-570	126	19	a	a	DET
ijtc-570	126	20	service	service	NOUN
ijtc-570	126	21	has	have	AUX
ijtc-570	126	22	been	be	AUX
ijtc-570	126	23	effectively	effectively	ADV
ijtc-570	126	24	running	run	VERB
ijtc-570	126	25	were	be	AUX
ijtc-570	126	26	by	by	ADP
ijtc-570	126	27	using	use	VERB
ijtc-570	126	28	four	four	NUM
ijtc-570	126	29	aspects	aspect	NOUN
ijtc-570	126	30	of	of	ADP
ijtc-570	126	31	effectiveness	effectiveness	NOUN
ijtc-570	126	32	,	,	PUNCT
ijtc-570	126	33	as	as	SCONJ
ijtc-570	126	34	follows	follow	VERB
ijtc-570	126	35	:	:	PUNCT
ijtc-570	126	36	plan	plan	NOUN
ijtc-570	126	37	or	or	CCONJ
ijtc-570	126	38	program	program	VERB
ijtc-570	126	39	the	the	DET
ijtc-570	126	40	results	result	NOUN
ijtc-570	126	41	of	of	ADP
ijtc-570	126	42	the	the	DET
ijtc-570	126	43	indicators	indicator	NOUN
ijtc-570	126	44	of	of	ADP
ijtc-570	126	45	the	the	DET
ijtc-570	126	46	plan	plan	NOUN
ijtc-570	126	47	/	/	SYM
ijtc-570	126	48	program	program	NOUN
ijtc-570	126	49	was	be	AUX
ijtc-570	126	50	already	already	ADV
ijtc-570	126	51	effective	effective	ADJ
ijtc-570	126	52	,	,	PUNCT
ijtc-570	126	53	as	as	SCONJ
ijtc-570	126	54	the	the	DET
ijtc-570	126	55	plan	plan	NOUN
ijtc-570	126	56	created	create	VERB
ijtc-570	126	57	was	be	AUX
ijtc-570	126	58	an	an	DET
ijtc-570	126	59	innovation	innovation	NOUN
ijtc-570	126	60	of	of	ADP
ijtc-570	126	61	motorized	motorize	VERB
ijtc-570	126	62	vehicle	vehicle	NOUN
ijtc-570	126	63	tax	tax	NOUN
ijtc-570	126	64	payment	payment	NOUN
ijtc-570	126	65	which	which	PRON
ijtc-570	126	66	can	can	AUX
ijtc-570	126	67	be	be	AUX
ijtc-570	126	68	applied	apply	VERB
ijtc-570	126	69	through	through	ADP
ijtc-570	126	70	android	android	PROPN
ijtc-570	126	71	-	-	PUNCT
ijtc-570	126	72	based	base	VERB
ijtc-570	126	73	smartphone	smartphone	NOUN
ijtc-570	126	74	.	.	PUNCT
ijtc-570	127	1	it	it	PRON
ijtc-570	127	2	was	be	AUX
ijtc-570	127	3	sambara	sambara	ADJ
ijtc-570	127	4	application	application	NOUN
ijtc-570	127	5	which	which	PRON
ijtc-570	127	6	made	make	VERB
ijtc-570	127	7	of	of	ADP
ijtc-570	127	8	cooperation	cooperation	NOUN
ijtc-570	127	9	among	among	ADP
ijtc-570	127	10	bapenda	bapenda	NOUN
ijtc-570	127	11	of	of	ADP
ijtc-570	127	12	west	west	PROPN
ijtc-570	127	13	java	java	PROPN
ijtc-570	127	14	province	province	PROPN
ijtc-570	127	15	,	,	PUNCT
ijtc-570	127	16	police	police	NOUN
ijtc-570	127	17	office	office	NOUN
ijtc-570	127	18	and	and	CCONJ
ijtc-570	127	19	jasa	jasa	PROPN
ijtc-570	127	20	raharja	raharja	NOUN
ijtc-570	127	21	which	which	PRON
ijtc-570	127	22	have	have	VERB
ijtc-570	127	23	a	a	DET
ijtc-570	127	24	goal	goal	NOUN
ijtc-570	127	25	to	to	PART
ijtc-570	127	26	ease	ease	VERB
ijtc-570	127	27	the	the	DET
ijtc-570	127	28	society	society	NOUN
ijtc-570	127	29	in	in	ADP
ijtc-570	127	30	paying	pay	VERB
ijtc-570	127	31	their	their	PRON
ijtc-570	127	32	vehicle	vehicle	NOUN
ijtc-570	127	33	tax	tax	NOUN
ijtc-570	127	34	.	.	PUNCT
ijtc-570	128	1	task	task	NOUN
ijtc-570	128	2	or	or	CCONJ
ijtc-570	128	3	function	function	VERB
ijtc-570	128	4	the	the	DET
ijtc-570	128	5	results	result	NOUN
ijtc-570	128	6	of	of	ADP
ijtc-570	128	7	the	the	DET
ijtc-570	128	8	indicators	indicator	NOUN
ijtc-570	128	9	of	of	ADP
ijtc-570	128	10	a	a	DET
ijtc-570	128	11	task	task	NOUN
ijtc-570	128	12	or	or	CCONJ
ijtc-570	128	13	function	function	NOUN
ijtc-570	128	14	has	have	AUX
ijtc-570	128	15	been	be	AUX
ijtc-570	128	16	effective	effective	ADJ
ijtc-570	128	17	because	because	SCONJ
ijtc-570	128	18	the	the	DET
ijtc-570	128	19	task	task	NOUN
ijtc-570	128	20	of	of	ADP
ijtc-570	128	21	the	the	DET
ijtc-570	128	22	samsat	samsat	NOUN
ijtc-570	128	23	team	team	NOUN
ijtc-570	128	24	which	which	PRON
ijtc-570	128	25	was	be	AUX
ijtc-570	128	26	doing	do	VERB
ijtc-570	128	27	the	the	DET
ijtc-570	128	28	education	education	NOUN
ijtc-570	128	29	and	and	CCONJ
ijtc-570	128	30	socialization	socialization	NOUN
ijtc-570	128	31	of	of	ADP
ijtc-570	128	32	the	the	DET
ijtc-570	128	33	application	application	NOUN
ijtc-570	128	34	sambara	sambara	ADJ
ijtc-570	128	35	to	to	ADP
ijtc-570	128	36	the	the	DET
ijtc-570	128	37	taxpayers	taxpayer	NOUN
ijtc-570	128	38	has	have	AUX
ijtc-570	128	39	gone	go	VERB
ijtc-570	128	40	well	well	ADV
ijtc-570	128	41	.	.	PUNCT
ijtc-570	129	1	it	it	PRON
ijtc-570	129	2	was	be	AUX
ijtc-570	129	3	proved	prove	VERB
ijtc-570	129	4	by	by	ADP
ijtc-570	129	5	the	the	DET
ijtc-570	129	6	taxpayers	taxpayer	NOUN
ijtc-570	129	7	’	’	PART
ijtc-570	129	8	data	datum	NOUN
ijtc-570	129	9	(	(	PUNCT
ijtc-570	129	10	pkb	pkb	PROPN
ijtc-570	129	11	)	)	PUNCT
ijtc-570	129	12	which	which	PRON
ijtc-570	129	13	were	be	AUX
ijtc-570	129	14	using	use	VERB
ijtc-570	129	15	sambara	sambara	ADJ
ijtc-570	129	16	application	application	NOUN
ijtc-570	129	17	to	to	PART
ijtc-570	129	18	pay	pay	VERB
ijtc-570	129	19	the	the	DET
ijtc-570	129	20	annual	annual	ADJ
ijtc-570	129	21	motorized	motorize	VERB
ijtc-570	129	22	vehicle	vehicle	NOUN
ijtc-570	129	23	tax	tax	NOUN
ijtc-570	129	24	was	be	AUX
ijtc-570	129	25	getting	get	VERB
ijtc-570	129	26	higher	high	ADJ
ijtc-570	129	27	from	from	ADP
ijtc-570	129	28	year	year	NOUN
ijtc-570	129	29	to	to	ADP
ijtc-570	129	30	year	year	NOUN
ijtc-570	129	31	.	.	PUNCT
ijtc-570	130	1	rules	rule	NOUN
ijtc-570	130	2	and	and	CCONJ
ijtc-570	130	3	regulation	regulation	VERB
ijtc-570	130	4	the	the	DET
ijtc-570	130	5	results	result	NOUN
ijtc-570	130	6	of	of	ADP
ijtc-570	130	7	the	the	DET
ijtc-570	130	8	indicators	indicator	NOUN
ijtc-570	130	9	of	of	ADP
ijtc-570	130	10	rules	rule	NOUN
ijtc-570	130	11	and	and	CCONJ
ijtc-570	130	12	regulations	regulation	NOUN
ijtc-570	130	13	have	have	AUX
ijtc-570	130	14	been	be	AUX
ijtc-570	130	15	effective	effective	ADJ
ijtc-570	130	16	because	because	SCONJ
ijtc-570	130	17	there	there	PRON
ijtc-570	130	18	are	be	VERB
ijtc-570	130	19	some	some	DET
ijtc-570	130	20	rules	rule	NOUN
ijtc-570	130	21	and	and	CCONJ
ijtc-570	130	22	regulations	regulation	NOUN
ijtc-570	130	23	when	when	SCONJ
ijtc-570	130	24	making	make	VERB
ijtc-570	130	25	payment	payment	NOUN
ijtc-570	130	26	of	of	ADP
ijtc-570	130	27	motorized	motorize	VERB
ijtc-570	130	28	vehicle	vehicle	NOUN
ijtc-570	130	29	tax	tax	NOUN
ijtc-570	130	30	using	use	VERB
ijtc-570	130	31	samsat	samsat	VERB
ijtc-570	130	32	j’bret	j’bret	NOUN
ijtc-570	130	33	system	system	NOUN
ijtc-570	130	34	.	.	PUNCT
ijtc-570	131	1	moreover	moreover	ADV
ijtc-570	131	2	,	,	PUNCT
ijtc-570	131	3	they	they	PRON
ijtc-570	131	4	did	do	AUX
ijtc-570	131	5	not	not	PART
ijtc-570	131	6	immediately	immediately	ADV
ijtc-570	131	7	approve	approve	VERB
ijtc-570	131	8	their	their	PRON
ijtc-570	131	9	vehicle	vehicle	NOUN
ijtc-570	131	10	registration	registration	NOUN
ijtc-570	131	11	at	at	ADP
ijtc-570	131	12	the	the	DET
ijtc-570	131	13	samsat	samsat	NOUN
ijtc-570	131	14	office	office	NOUN
ijtc-570	131	15	or	or	CCONJ
ijtc-570	131	16	outlet	outlet	NOUN
ijtc-570	131	17	with	with	ADP
ijtc-570	131	18	a	a	DET
ijtc-570	131	19	period	period	NOUN
ijtc-570	131	20	of	of	ADP
ijtc-570	131	21	maximum	maximum	ADJ
ijtc-570	131	22	30	30	NUM
ijtc-570	131	23	days	day	NOUN
ijtc-570	131	24	then	then	ADV
ijtc-570	131	25	the	the	DET
ijtc-570	131	26	vehicle	vehicle	NOUN
ijtc-570	131	27	will	will	AUX
ijtc-570	131	28	be	be	AUX
ijtc-570	131	29	automatically	automatically	ADV
ijtc-570	131	30	blocked	block	VERB
ijtc-570	131	31	by	by	ADP
ijtc-570	131	32	the	the	DET
ijtc-570	131	33	samsat	samsat	NOUN
ijtc-570	131	34	.	.	PUNCT
ijtc-570	132	1	objectives	objective	NOUN
ijtc-570	132	2	or	or	CCONJ
ijtc-570	132	3	ideal	ideal	ADJ
ijtc-570	132	4	condition	condition	NOUN
ijtc-570	132	5	the	the	DET
ijtc-570	132	6	results	result	NOUN
ijtc-570	132	7	from	from	ADP
ijtc-570	132	8	the	the	DET
ijtc-570	132	9	indicators	indicator	NOUN
ijtc-570	132	10	of	of	ADP
ijtc-570	132	11	the	the	DET
ijtc-570	132	12	ideal	ideal	ADJ
ijtc-570	132	13	goals	goal	NOUN
ijtc-570	132	14	or	or	CCONJ
ijtc-570	132	15	conditions	condition	NOUN
ijtc-570	132	16	were	be	AUX
ijtc-570	132	17	said	say	VERB
ijtc-570	132	18	to	to	PART
ijtc-570	132	19	be	be	AUX
ijtc-570	132	20	effective	effective	ADJ
ijtc-570	132	21	because	because	SCONJ
ijtc-570	132	22	samsat	samsat	NOUN
ijtc-570	132	23	has	have	AUX
ijtc-570	132	24	felt	feel	VERB
ijtc-570	132	25	positive	positive	ADJ
ijtc-570	132	26	things	thing	NOUN
ijtc-570	132	27	from	from	ADP
ijtc-570	132	28	the	the	DET
ijtc-570	132	29	purpose	purpose	NOUN
ijtc-570	132	30	of	of	ADP
ijtc-570	132	31	modernizing	modernize	VERB
ijtc-570	132	32	motor	motor	NOUN
ijtc-570	132	33	vehicle	vehicle	NOUN
ijtc-570	132	34	tax	tax	NOUN
ijtc-570	132	35	payment	payment	NOUN
ijtc-570	132	36	services	service	NOUN
ijtc-570	132	37	using	use	VERB
ijtc-570	132	38	an	an	DET
ijtc-570	132	39	online	online	ADV
ijtc-570	132	40	-	-	PUNCT
ijtc-570	132	41	based	base	VERB
ijtc-570	132	42	payment	payment	NOUN
ijtc-570	132	43	system	system	NOUN
ijtc-570	132	44	.	.	PUNCT
ijtc-570	133	1	in	in	ADP
ijtc-570	133	2	addition	addition	NOUN
ijtc-570	133	3	,	,	PUNCT
ijtc-570	133	4	the	the	DET
ijtc-570	133	5	conditions	condition	NOUN
ijtc-570	133	6	in	in	ADP
ijtc-570	133	7	the	the	DET
ijtc-570	133	8	field	field	NOUN
ijtc-570	133	9	were	be	AUX
ijtc-570	133	10	not	not	PART
ijtc-570	133	11	too	too	ADV
ijtc-570	133	12	many	many	ADJ
ijtc-570	133	13	taxpayers	taxpayer	NOUN
ijtc-570	133	14	who	who	PRON
ijtc-570	133	15	came	come	VERB
ijtc-570	133	16	to	to	ADP
ijtc-570	133	17	the	the	DET
ijtc-570	133	18	samsat	samsat	NOUN
ijtc-570	133	19	office	office	NOUN
ijtc-570	133	20	to	to	PART
ijtc-570	133	21	make	make	VERB
ijtc-570	133	22	tax	tax	NOUN
ijtc-570	133	23	payments	payment	NOUN
ijtc-570	133	24	of	of	ADP
ijtc-570	133	25	motorized	motorize	VERB
ijtc-570	133	26	vehicles	vehicle	NOUN
ijtc-570	133	27	.	.	PUNCT
ijtc-570	134	1	based	base	VERB
ijtc-570	134	2	on	on	ADP
ijtc-570	134	3	the	the	DET
ijtc-570	134	4	results	result	NOUN
ijtc-570	134	5	of	of	ADP
ijtc-570	134	6	the	the	DET
ijtc-570	134	7	vertbatim	vertbatim	ADJ
ijtc-570	134	8	analysis	analysis	NOUN
ijtc-570	134	9	,	,	PUNCT
ijtc-570	134	10	the	the	DET
ijtc-570	134	11	author	author	NOUN
ijtc-570	134	12	has	have	AUX
ijtc-570	134	13	interviewed	interview	VERB
ijtc-570	134	14	the	the	DET
ijtc-570	134	15	informant	informant	NOUN
ijtc-570	134	16	,	,	PUNCT
ijtc-570	134	17	collected	collect	VERB
ijtc-570	134	18	the	the	DET
ijtc-570	134	19	data	data	NOUN
ijtc-570	134	20	documentation	documentation	NOUN
ijtc-570	134	21	,	,	PUNCT
ijtc-570	134	22	and	and	CCONJ
ijtc-570	134	23	did	do	VERB
ijtc-570	134	24	observation	observation	NOUN
ijtc-570	134	25	.	.	PUNCT
ijtc-570	135	1	as	as	ADP
ijtc-570	135	2	a	a	DET
ijtc-570	135	3	result	result	NOUN
ijtc-570	135	4	,	,	PUNCT
ijtc-570	135	5	based	base	VERB
ijtc-570	135	6	on	on	ADP
ijtc-570	135	7	the	the	DET
ijtc-570	135	8	data	datum	NOUN
ijtc-570	135	9	of	of	ADP
ijtc-570	135	10	samsat	samsat	NOUN
ijtc-570	135	11	team	team	NOUN
ijtc-570	135	12	and	and	CCONJ
ijtc-570	135	13	academics	academic	NOUN
ijtc-570	135	14	,	,	PUNCT
ijtc-570	135	15	the	the	DET
ijtc-570	135	16	obstacles	obstacle	NOUN
ijtc-570	135	17	encountered	encounter	VERB
ijtc-570	135	18	in	in	ADP
ijtc-570	135	19	using	use	VERB
ijtc-570	135	20	the	the	DET
ijtc-570	135	21	samsat	samsat	NOUN
ijtc-570	135	22	j’bret	j’bret	PROPN
ijtc-570	135	23	service	service	NOUN
ijtc-570	135	24	were	be	AUX
ijtc-570	135	25	an	an	DET
ijtc-570	135	26	analysis	analysis	NOUN
ijtc-570	135	27	of	of	ADP
ijtc-570	135	28	the	the	DET
ijtc-570	135	29	effectiveness	effectiveness	NOUN
ijtc-570	135	30	of	of	ADP
ijtc-570	135	31	samsat	samsat	PROPN
ijtc-570	135	32	j'bret	j'bret	PROPN
ijtc-570	135	33	service	service	PROPN
ijtc-570	135	34	(	(	PUNCT
ijtc-570	135	35	west	west	PROPN
ijtc-570	135	36	java	java	PROPN
ijtc-570	135	37	ngabret	ngabret	PROPN
ijtc-570	135	38	)	)	PUNCT
ijtc-570	135	39	during	during	ADP
ijtc-570	135	40	the	the	DET
ijtc-570	135	41	covid19	covid19	NOUN
ijtc-570	135	42	pandemic	pandemic	ADJ
ijtc-570	135	43	to	to	PART
ijtc-570	135	44	improve	improve	VERB
ijtc-570	135	45	the	the	DET
ijtc-570	135	46	tax	tax	NOUN
ijtc-570	135	47	compliance	compliance	NOUN
ijtc-570	135	48	of	of	ADP
ijtc-570	135	49	motorized	motorize	VERB
ijtc-570	135	50	vehicles	vehicle	NOUN
ijtc-570	135	51	at	at	ADP
ijtc-570	135	52	the	the	DET
ijtc-570	135	53	office	office	NOUN
ijtc-570	135	54	of	of	ADP
ijtc-570	135	55	samsat	samsat	VERB
ijtc-570	135	56	bekasi	bekasi	PROPN
ijtc-570	135	57	city	city	PROPN
ijtc-570	135	58	andayani	andayani	PROPN
ijtc-570	135	59	,	,	PUNCT
ijtc-570	135	60	prayoga	prayoga	NOUN
ijtc-570	135	61	,	,	PUNCT
ijtc-570	135	62	and	and	CCONJ
ijtc-570	135	63	hidayati	hidayati	NOUN
ijtc-570	135	64	380	380	NUM
ijtc-570	135	65	|	|	NOUN
ijtc-570	135	66	ilomata	ilomata	PROPN
ijtc-570	135	67	international	international	ADJ
ijtc-570	135	68	journal	journal	NOUN
ijtc-570	135	69	of	of	ADP
ijtc-570	135	70	tax	tax	PROPN
ijtc-570	135	71	&	&	CCONJ
ijtc-570	135	72	accounting	account	VERB
ijtc-570	135	73	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-570	135	74	the	the	DET
ijtc-570	135	75	changing	change	VERB
ijtc-570	135	76	patterns	pattern	NOUN
ijtc-570	135	77	of	of	ADP
ijtc-570	135	78	thinking	thinking	NOUN
ijtc-570	135	79	or	or	CCONJ
ijtc-570	135	80	mindset	mindset	NOUN
ijtc-570	135	81	and	and	CCONJ
ijtc-570	135	82	inviting	invite	VERB
ijtc-570	135	83	the	the	DET
ijtc-570	135	84	public	public	NOUN
ijtc-570	135	85	to	to	PART
ijtc-570	135	86	follow	follow	VERB
ijtc-570	135	87	the	the	DET
ijtc-570	135	88	technology	technology	NOUN
ijtc-570	135	89	which	which	PRON
ijtc-570	135	90	was	be	AUX
ijtc-570	135	91	increasingly	increasingly	ADV
ijtc-570	135	92	sophisticated	sophisticated	ADJ
ijtc-570	135	93	.	.	PUNCT
ijtc-570	136	1	in	in	ADP
ijtc-570	136	2	addition	addition	NOUN
ijtc-570	136	3	,	,	PUNCT
ijtc-570	136	4	from	from	ADP
ijtc-570	136	5	the	the	DET
ijtc-570	136	6	taxpayers	taxpayer	NOUN
ijtc-570	136	7	’	’	PART
ijtc-570	136	8	point	point	NOUN
ijtc-570	136	9	of	of	ADP
ijtc-570	136	10	view	view	NOUN
ijtc-570	136	11	,	,	PUNCT
ijtc-570	136	12	first	first	ADV
ijtc-570	136	13	,	,	PUNCT
ijtc-570	136	14	the	the	DET
ijtc-570	136	15	obstacle	obstacle	NOUN
ijtc-570	136	16	for	for	ADP
ijtc-570	136	17	the	the	DET
ijtc-570	136	18	taxpayers	taxpayer	NOUN
ijtc-570	136	19	was	be	AUX
ijtc-570	136	20	the	the	DET
ijtc-570	136	21	lack	lack	NOUN
ijtc-570	136	22	of	of	ADP
ijtc-570	136	23	socialization	socialization	NOUN
ijtc-570	136	24	and	and	CCONJ
ijtc-570	136	25	counselling	counselling	NOUN
ijtc-570	136	26	from	from	ADP
ijtc-570	136	27	the	the	DET
ijtc-570	136	28	government	government	NOUN
ijtc-570	136	29	and	and	CCONJ
ijtc-570	136	30	the	the	DET
ijtc-570	136	31	samsat	samsat	NOUN
ijtc-570	136	32	team	team	NOUN
ijtc-570	136	33	in	in	ADP
ijtc-570	136	34	several	several	ADJ
ijtc-570	136	35	areas	area	NOUN
ijtc-570	136	36	related	relate	VERB
ijtc-570	136	37	to	to	ADP
ijtc-570	136	38	online	online	ADV
ijtc-570	136	39	-	-	PUNCT
ijtc-570	136	40	based	base	VERB
ijtc-570	136	41	service	service	NOUN
ijtc-570	136	42	innovations	innovation	NOUN
ijtc-570	136	43	and	and	CCONJ
ijtc-570	136	44	also	also	ADV
ijtc-570	136	45	how	how	SCONJ
ijtc-570	136	46	to	to	PART
ijtc-570	136	47	use	use	VERB
ijtc-570	136	48	the	the	DET
ijtc-570	136	49	j’bret	j’bret	PROPN
ijtc-570	136	50	samsat	samsat	NOUN
ijtc-570	136	51	service	service	NOUN
ijtc-570	136	52	to	to	PART
ijtc-570	136	53	pay	pay	VERB
ijtc-570	136	54	their	their	PRON
ijtc-570	136	55	motor	motor	NOUN
ijtc-570	136	56	vehicle	vehicle	NOUN
ijtc-570	136	57	taxes	taxis	NOUN
ijtc-570	136	58	.	.	PUNCT
ijtc-570	137	1	second	second	ADJ
ijtc-570	137	2	,	,	PUNCT
ijtc-570	137	3	as	as	SCONJ
ijtc-570	137	4	the	the	DET
ijtc-570	137	5	covid-19	covid-19	PROPN
ijtc-570	137	6	pandemic	pandemic	NOUN
ijtc-570	137	7	occurred	occur	VERB
ijtc-570	137	8	,	,	PUNCT
ijtc-570	137	9	there	there	PRON
ijtc-570	137	10	was	be	VERB
ijtc-570	137	11	less	less	ADJ
ijtc-570	137	12	information	information	NOUN
ijtc-570	137	13	provided	provide	VERB
ijtc-570	137	14	related	relate	VERB
ijtc-570	137	15	to	to	ADP
ijtc-570	137	16	the	the	DET
ijtc-570	137	17	j’bret	j’bret	PROPN
ijtc-570	137	18	samsat	samsat	PROPN
ijtc-570	137	19	service	service	NOUN
ijtc-570	137	20	.	.	PUNCT
ijtc-570	138	1	thus	thus	ADV
ijtc-570	138	2	,	,	PUNCT
ijtc-570	138	3	there	there	PRON
ijtc-570	138	4	were	be	VERB
ijtc-570	138	5	so	so	ADV
ijtc-570	138	6	many	many	ADJ
ijtc-570	138	7	taxpayers	taxpayer	NOUN
ijtc-570	138	8	who	who	PRON
ijtc-570	138	9	were	be	AUX
ijtc-570	138	10	not	not	PART
ijtc-570	138	11	aware	aware	ADJ
ijtc-570	138	12	of	of	ADP
ijtc-570	138	13	the	the	DET
ijtc-570	138	14	j’bret	j’bret	PROPN
ijtc-570	138	15	samsat	samsat	NOUN
ijtc-570	138	16	service	service	NOUN
ijtc-570	138	17	and	and	CCONJ
ijtc-570	138	18	did	do	AUX
ijtc-570	138	19	not	not	PART
ijtc-570	138	20	understand	understand	VERB
ijtc-570	138	21	how	how	SCONJ
ijtc-570	138	22	to	to	PART
ijtc-570	138	23	pay	pay	VERB
ijtc-570	138	24	the	the	DET
ijtc-570	138	25	tax	tax	NOUN
ijtc-570	138	26	by	by	ADP
ijtc-570	138	27	using	use	VERB
ijtc-570	138	28	this	this	DET
ijtc-570	138	29	application	application	NOUN
ijtc-570	138	30	.	.	PUNCT
ijtc-570	139	1	based	base	VERB
ijtc-570	139	2	on	on	ADP
ijtc-570	139	3	the	the	DET
ijtc-570	139	4	results	result	NOUN
ijtc-570	139	5	of	of	ADP
ijtc-570	139	6	the	the	DET
ijtc-570	139	7	vertbatim	vertbatim	ADJ
ijtc-570	139	8	analysis	analysis	NOUN
ijtc-570	139	9	,	,	PUNCT
ijtc-570	139	10	the	the	DET
ijtc-570	139	11	author	author	NOUN
ijtc-570	139	12	has	have	AUX
ijtc-570	139	13	interviewed	interview	VERB
ijtc-570	139	14	the	the	DET
ijtc-570	139	15	informant	informant	NOUN
ijtc-570	139	16	,	,	PUNCT
ijtc-570	139	17	collected	collect	VERB
ijtc-570	139	18	the	the	DET
ijtc-570	139	19	data	data	NOUN
ijtc-570	139	20	documentation	documentation	NOUN
ijtc-570	139	21	,	,	PUNCT
ijtc-570	139	22	and	and	CCONJ
ijtc-570	139	23	did	do	VERB
ijtc-570	139	24	observation	observation	NOUN
ijtc-570	139	25	.	.	PUNCT
ijtc-570	140	1	here	here	ADV
ijtc-570	140	2	,	,	PUNCT
ijtc-570	140	3	the	the	DET
ijtc-570	140	4	efforts	effort	NOUN
ijtc-570	140	5	that	that	PRON
ijtc-570	140	6	needed	need	VERB
ijtc-570	140	7	to	to	PART
ijtc-570	140	8	be	be	AUX
ijtc-570	140	9	done	do	VERB
ijtc-570	140	10	to	to	PART
ijtc-570	140	11	solve	solve	VERB
ijtc-570	140	12	those	those	DET
ijtc-570	140	13	obstacles	obstacle	NOUN
ijtc-570	140	14	were	be	AUX
ijtc-570	140	15	as	as	SCONJ
ijtc-570	140	16	follows	follow	VERB
ijtc-570	140	17	:	:	PUNCT
ijtc-570	140	18	first	first	ADV
ijtc-570	140	19	,	,	PUNCT
ijtc-570	140	20	the	the	DET
ijtc-570	140	21	academics	academic	NOUN
ijtc-570	140	22	suggested	suggest	VERB
ijtc-570	140	23	that	that	SCONJ
ijtc-570	140	24	there	there	PRON
ijtc-570	140	25	should	should	AUX
ijtc-570	140	26	be	be	AUX
ijtc-570	140	27	socialization	socialization	NOUN
ijtc-570	140	28	and	and	CCONJ
ijtc-570	140	29	routine	routine	ADJ
ijtc-570	140	30	education	education	NOUN
ijtc-570	140	31	to	to	PART
ijtc-570	140	32	help	help	VERB
ijtc-570	140	33	the	the	DET
ijtc-570	140	34	taxpayers	taxpayer	NOUN
ijtc-570	140	35	change	change	VERB
ijtc-570	140	36	their	their	PRON
ijtc-570	140	37	mindset	mindset	NOUN
ijtc-570	140	38	and	and	CCONJ
ijtc-570	140	39	understand	understand	VERB
ijtc-570	140	40	better	well	ADJ
ijtc-570	140	41	the	the	DET
ijtc-570	140	42	j’bret	j’bret	PROPN
ijtc-570	140	43	samsat	samsat	NOUN
ijtc-570	140	44	service	service	NOUN
ijtc-570	140	45	.	.	PUNCT
ijtc-570	141	1	second	second	ADJ
ijtc-570	141	2	,	,	PUNCT
ijtc-570	141	3	such	such	ADJ
ijtc-570	141	4	governmental	governmental	ADJ
ijtc-570	141	5	program	program	NOUN
ijtc-570	141	6	was	be	AUX
ijtc-570	141	7	developed	develop	VERB
ijtc-570	141	8	to	to	PART
ijtc-570	141	9	ease	ease	VERB
ijtc-570	141	10	the	the	DET
ijtc-570	141	11	payment	payment	NOUN
ijtc-570	141	12	system	system	NOUN
ijtc-570	141	13	and	and	CCONJ
ijtc-570	141	14	now	now	ADV
ijtc-570	141	15	we	we	PRON
ijtc-570	141	16	are	be	AUX
ijtc-570	141	17	also	also	ADV
ijtc-570	141	18	in	in	ADP
ijtc-570	141	19	an	an	DET
ijtc-570	141	20	era	era	NOUN
ijtc-570	141	21	where	where	SCONJ
ijtc-570	141	22	everything	everything	PRON
ijtc-570	141	23	is	be	AUX
ijtc-570	141	24	in	in	ADP
ijtc-570	141	25	a	a	DET
ijtc-570	141	26	modern	modern	ADJ
ijtc-570	141	27	way	way	NOUN
ijtc-570	141	28	.	.	PUNCT
ijtc-570	142	1	third	third	ADJ
ijtc-570	142	2	,	,	PUNCT
ijtc-570	142	3	the	the	DET
ijtc-570	142	4	government	government	NOUN
ijtc-570	142	5	and	and	CCONJ
ijtc-570	142	6	samsat	samsat	NOUN
ijtc-570	142	7	were	be	AUX
ijtc-570	142	8	to	to	PART
ijtc-570	142	9	improve	improve	VERB
ijtc-570	142	10	the	the	DET
ijtc-570	142	11	j’bret	j’bret	PROPN
ijtc-570	142	12	samsat	samsat	NOUN
ijtc-570	142	13	service	service	NOUN
ijtc-570	142	14	into	into	ADP
ijtc-570	142	15	fully	fully	ADV
ijtc-570	142	16	online	online	ADJ
ijtc-570	142	17	system	system	NOUN
ijtc-570	142	18	,	,	PUNCT
ijtc-570	142	19	so	so	SCONJ
ijtc-570	142	20	the	the	DET
ijtc-570	142	21	taxpayers	taxpayer	NOUN
ijtc-570	142	22	do	do	AUX
ijtc-570	142	23	not	not	PART
ijtc-570	142	24	need	need	VERB
ijtc-570	142	25	to	to	PART
ijtc-570	142	26	go	go	VERB
ijtc-570	142	27	to	to	ADP
ijtc-570	142	28	samsat	samsat	VERB
ijtc-570	142	29	office	office	NOUN
ijtc-570	142	30	only	only	ADV
ijtc-570	142	31	for	for	ADP
ijtc-570	142	32	validating	validate	VERB
ijtc-570	142	33	their	their	PRON
ijtc-570	142	34	stnk	stnk	NOUN
ijtc-570	142	35	(	(	PUNCT
ijtc-570	142	36	vehicle	vehicle	NOUN
ijtc-570	142	37	registration	registration	NOUN
ijtc-570	142	38	certificate	certificate	NOUN
ijtc-570	142	39	)	)	PUNCT
ijtc-570	142	40	.	.	PUNCT
ijtc-570	143	1	conclusion	conclusion	NOUN
ijtc-570	143	2	based	base	VERB
ijtc-570	143	3	on	on	ADP
ijtc-570	143	4	the	the	DET
ijtc-570	143	5	results	result	NOUN
ijtc-570	143	6	and	and	CCONJ
ijtc-570	143	7	discussion	discussion	NOUN
ijtc-570	143	8	and	and	CCONJ
ijtc-570	143	9	referred	refer	VERB
ijtc-570	143	10	to	to	ADP
ijtc-570	143	11	the	the	DET
ijtc-570	143	12	theories	theory	NOUN
ijtc-570	143	13	on	on	ADP
ijtc-570	143	14	the	the	DET
ijtc-570	143	15	previous	previous	ADJ
ijtc-570	143	16	research	research	NOUN
ijtc-570	143	17	,	,	PUNCT
ijtc-570	143	18	some	some	DET
ijtc-570	143	19	conclusions	conclusion	NOUN
ijtc-570	143	20	were	be	AUX
ijtc-570	143	21	drawn	draw	VERB
ijtc-570	143	22	as	as	SCONJ
ijtc-570	143	23	follows	follow	VERB
ijtc-570	143	24	:	:	PUNCT
ijtc-570	143	25	the	the	DET
ijtc-570	143	26	effectiveness	effectiveness	NOUN
ijtc-570	143	27	of	of	ADP
ijtc-570	143	28	j'bret	j'bret	PROPN
ijtc-570	143	29	(	(	PUNCT
ijtc-570	143	30	west	west	PROPN
ijtc-570	143	31	java	java	PROPN
ijtc-570	143	32	)	)	PUNCT
ijtc-570	143	33	samsat	samsat	NOUN
ijtc-570	143	34	services	service	NOUN
ijtc-570	143	35	during	during	ADP
ijtc-570	143	36	the	the	DET
ijtc-570	143	37	covid	covid	PROPN
ijtc-570	143	38	-19	-19	PUNCT
ijtc-570	143	39	pandemic	pandemic	ADJ
ijtc-570	143	40	in	in	ADP
ijtc-570	143	41	an	an	DET
ijtc-570	143	42	effort	effort	NOUN
ijtc-570	143	43	to	to	PART
ijtc-570	143	44	improve	improve	VERB
ijtc-570	143	45	the	the	DET
ijtc-570	143	46	taxpayers	taxpayer	NOUN
ijtc-570	143	47	’	’	PART
ijtc-570	143	48	compliance	compliance	NOUN
ijtc-570	143	49	of	of	ADP
ijtc-570	143	50	the	the	DET
ijtc-570	143	51	motorized	motorize	VERB
ijtc-570	143	52	vehicle	vehicle	NOUN
ijtc-570	143	53	at	at	ADP
ijtc-570	143	54	the	the	DET
ijtc-570	143	55	bekasi	bekasi	PROPN
ijtc-570	143	56	city	city	PROPN
ijtc-570	143	57	samsat	samsat	VERB
ijtc-570	143	58	joint	joint	ADJ
ijtc-570	143	59	office	office	NOUN
ijtc-570	143	60	has	have	AUX
ijtc-570	143	61	been	be	AUX
ijtc-570	143	62	effective	effective	ADJ
ijtc-570	143	63	and	and	CCONJ
ijtc-570	143	64	completely	completely	ADV
ijtc-570	143	65	matched	match	VERB
ijtc-570	143	66	with	with	ADP
ijtc-570	143	67	the	the	DET
ijtc-570	143	68	aspects	aspect	NOUN
ijtc-570	143	69	of	of	ADP
ijtc-570	143	70	effectiveness	effectiveness	NOUN
ijtc-570	143	71	in	in	ADP
ijtc-570	143	72	accordance	accordance	NOUN
ijtc-570	143	73	with	with	ADP
ijtc-570	143	74	muasaroh	muasaroh	NOUN
ijtc-570	143	75	's	's	PART
ijtc-570	143	76	theory	theory	NOUN
ijtc-570	143	77	(	(	PUNCT
ijtc-570	143	78	2010	2010	NUM
ijtc-570	143	79	:	:	PUNCT
ijtc-570	143	80	13	13	NUM
ijtc-570	143	81	)	)	PUNCT
ijtc-570	143	82	.	.	PUNCT
ijtc-570	144	1	the	the	DET
ijtc-570	144	2	obstacles	obstacle	NOUN
ijtc-570	144	3	encountered	encounter	VERB
ijtc-570	144	4	by	by	ADP
ijtc-570	144	5	bekasi	bekasi	PROPN
ijtc-570	144	6	city	city	PROPN
ijtc-570	144	7	samsat	samsat	NOUN
ijtc-570	144	8	were	be	AUX
ijtc-570	144	9	changing	change	VERB
ijtc-570	144	10	patterns	pattern	NOUN
ijtc-570	144	11	of	of	ADP
ijtc-570	144	12	thinking	thinking	NOUN
ijtc-570	144	13	or	or	CCONJ
ijtc-570	144	14	mindset	mindset	NOUN
ijtc-570	144	15	of	of	ADP
ijtc-570	144	16	the	the	DET
ijtc-570	144	17	taxpayers	taxpayer	NOUN
ijtc-570	144	18	to	to	PART
ijtc-570	144	19	employ	employ	VERB
ijtc-570	144	20	the	the	DET
ijtc-570	144	21	technology	technology	NOUN
ijtc-570	144	22	which	which	PRON
ijtc-570	144	23	was	be	AUX
ijtc-570	144	24	increasingly	increasingly	ADV
ijtc-570	144	25	sophisticated	sophisticated	ADJ
ijtc-570	144	26	.	.	PUNCT
ijtc-570	145	1	then	then	ADV
ijtc-570	145	2	,	,	PUNCT
ijtc-570	145	3	there	there	PRON
ijtc-570	145	4	was	be	VERB
ijtc-570	145	5	also	also	ADV
ijtc-570	145	6	a	a	DET
ijtc-570	145	7	lack	lack	NOUN
ijtc-570	145	8	of	of	ADP
ijtc-570	145	9	socialization	socialization	NOUN
ijtc-570	145	10	directly	directly	ADV
ijtc-570	145	11	to	to	ADP
ijtc-570	145	12	the	the	DET
ijtc-570	145	13	taxpayers	taxpayer	NOUN
ijtc-570	145	14	related	relate	VERB
ijtc-570	145	15	to	to	ADP
ijtc-570	145	16	the	the	DET
ijtc-570	145	17	j’bret	j’bret	PROPN
ijtc-570	145	18	samsat	samsat	PROPN
ijtc-570	145	19	service	service	NOUN
ijtc-570	145	20	.	.	PUNCT
ijtc-570	146	1	next	next	ADV
ijtc-570	146	2	,	,	PUNCT
ijtc-570	146	3	the	the	DET
ijtc-570	146	4	obstacle	obstacle	NOUN
ijtc-570	146	5	for	for	ADP
ijtc-570	146	6	the	the	DET
ijtc-570	146	7	taxpayers	taxpayer	NOUN
ijtc-570	146	8	was	be	AUX
ijtc-570	146	9	the	the	DET
ijtc-570	146	10	lack	lack	NOUN
ijtc-570	146	11	of	of	ADP
ijtc-570	146	12	socialization	socialization	NOUN
ijtc-570	146	13	and	and	CCONJ
ijtc-570	146	14	counselling	counselling	NOUN
ijtc-570	146	15	from	from	ADP
ijtc-570	146	16	the	the	DET
ijtc-570	146	17	government	government	NOUN
ijtc-570	146	18	and	and	CCONJ
ijtc-570	146	19	the	the	DET
ijtc-570	146	20	samsat	samsat	NOUN
ijtc-570	146	21	team	team	NOUN
ijtc-570	146	22	in	in	ADP
ijtc-570	146	23	several	several	ADJ
ijtc-570	146	24	areas	area	NOUN
ijtc-570	146	25	related	relate	VERB
ijtc-570	146	26	to	to	ADP
ijtc-570	146	27	online	online	ADV
ijtc-570	146	28	-	-	PUNCT
ijtc-570	146	29	based	base	VERB
ijtc-570	146	30	service	service	NOUN
ijtc-570	146	31	innovations	innovation	NOUN
ijtc-570	146	32	and	and	CCONJ
ijtc-570	146	33	also	also	ADV
ijtc-570	146	34	how	how	SCONJ
ijtc-570	146	35	to	to	PART
ijtc-570	146	36	use	use	VERB
ijtc-570	146	37	the	the	DET
ijtc-570	146	38	j’bret	j’bret	PROPN
ijtc-570	146	39	samsat	samsat	NOUN
ijtc-570	146	40	service	service	NOUN
ijtc-570	146	41	to	to	PART
ijtc-570	146	42	pay	pay	VERB
ijtc-570	146	43	their	their	PRON
ijtc-570	146	44	motorized	motorize	VERB
ijtc-570	146	45	vehicle	vehicle	NOUN
ijtc-570	146	46	taxes	taxis	NOUN
ijtc-570	146	47	.	.	PUNCT
ijtc-570	147	1	some	some	DET
ijtc-570	147	2	efforts	effort	NOUN
ijtc-570	147	3	done	do	VERB
ijtc-570	147	4	by	by	ADP
ijtc-570	147	5	samsat	samsat	NOUN
ijtc-570	147	6	to	to	PART
ijtc-570	147	7	solve	solve	VERB
ijtc-570	147	8	the	the	DET
ijtc-570	147	9	obstacles	obstacle	NOUN
ijtc-570	147	10	were	be	AUX
ijtc-570	147	11	by	by	ADP
ijtc-570	147	12	holding	hold	VERB
ijtc-570	147	13	socialization	socialization	NOUN
ijtc-570	147	14	and	and	CCONJ
ijtc-570	147	15	invites	invite	VERB
ijtc-570	147	16	the	the	DET
ijtc-570	147	17	society	society	NOUN
ijtc-570	147	18	to	to	PART
ijtc-570	147	19	change	change	VERB
ijtc-570	147	20	their	their	PRON
ijtc-570	147	21	mindset	mindset	NOUN
ijtc-570	147	22	that	that	SCONJ
ijtc-570	147	23	now	now	ADV
ijtc-570	147	24	we	we	PRON
ijtc-570	147	25	are	be	AUX
ijtc-570	147	26	also	also	ADV
ijtc-570	147	27	in	in	ADP
ijtc-570	147	28	an	an	DET
ijtc-570	147	29	era	era	NOUN
ijtc-570	147	30	where	where	SCONJ
ijtc-570	147	31	everything	everything	PRON
ijtc-570	147	32	is	be	AUX
ijtc-570	147	33	in	in	ADP
ijtc-570	147	34	a	a	DET
ijtc-570	147	35	modern	modern	ADJ
ijtc-570	147	36	technology	technology	NOUN
ijtc-570	147	37	.	.	PUNCT
ijtc-570	148	1	next	next	ADV
ijtc-570	148	2	,	,	PUNCT
ijtc-570	148	3	they	they	PRON
ijtc-570	148	4	also	also	ADV
ijtc-570	148	5	can	can	AUX
ijtc-570	148	6	add	add	VERB
ijtc-570	148	7	more	more	ADJ
ijtc-570	148	8	media	medium	NOUN
ijtc-570	148	9	of	of	ADP
ijtc-570	148	10	publication	publication	NOUN
ijtc-570	148	11	i.e.	i.e.	X
ijtc-570	148	12	banners	banner	NOUN
ijtc-570	148	13	,	,	PUNCT
ijtc-570	148	14	pamflets	pamflet	NOUN
ijtc-570	148	15	,	,	PUNCT
ijtc-570	148	16	tutorial	tutorial	ADJ
ijtc-570	148	17	videos	video	NOUN
ijtc-570	148	18	about	about	ADP
ijtc-570	148	19	how	how	SCONJ
ijtc-570	148	20	to	to	PART
ijtc-570	148	21	pay	pay	VERB
ijtc-570	148	22	their	their	PRON
ijtc-570	148	23	motorized	motorize	VERB
ijtc-570	148	24	vehicle	vehicle	NOUN
ijtc-570	148	25	taxes	taxis	NOUN
ijtc-570	148	26	by	by	ADP
ijtc-570	148	27	using	use	VERB
ijtc-570	148	28	the	the	DET
ijtc-570	148	29	j’bret	j’bret	PROPN
ijtc-570	148	30	samsat	samsat	NOUN
ijtc-570	148	31	service	service	NOUN
ijtc-570	148	32	.	.	PUNCT
ijtc-570	149	1	in	in	ADP
ijtc-570	149	2	addition	addition	NOUN
ijtc-570	149	3	,	,	PUNCT
ijtc-570	149	4	an	an	DET
ijtc-570	149	5	effort	effort	NOUN
ijtc-570	149	6	could	could	AUX
ijtc-570	149	7	be	be	AUX
ijtc-570	149	8	done	do	VERB
ijtc-570	149	9	by	by	ADP
ijtc-570	149	10	the	the	DET
ijtc-570	149	11	taxpayers	taxpayer	NOUN
ijtc-570	149	12	to	to	PART
ijtc-570	149	13	solve	solve	VERB
ijtc-570	149	14	the	the	DET
ijtc-570	149	15	obstacle	obstacle	NOUN
ijtc-570	149	16	was	be	AUX
ijtc-570	149	17	not	not	PART
ijtc-570	149	18	too	too	ADV
ijtc-570	149	19	lazy	lazy	ADJ
ijtc-570	149	20	to	to	PART
ijtc-570	149	21	find	find	VERB
ijtc-570	149	22	out	out	ADP
ijtc-570	149	23	some	some	DET
ijtc-570	149	24	information	information	NOUN
ijtc-570	149	25	provided	provide	VERB
ijtc-570	149	26	by	by	ADP
ijtc-570	149	27	the	the	DET
ijtc-570	149	28	government	government	NOUN
ijtc-570	149	29	and	and	CCONJ
ijtc-570	149	30	samsat	samsat	VERB
ijtc-570	149	31	related	relate	VERB
ijtc-570	149	32	to	to	ADP
ijtc-570	149	33	the	the	DET
ijtc-570	149	34	j’bret	j’bret	PROPN
ijtc-570	149	35	samsat	samsat	PROPN
ijtc-570	149	36	service	service	NOUN
ijtc-570	149	37	.	.	PUNCT
ijtc-570	150	1	an	an	DET
ijtc-570	150	2	analysis	analysis	NOUN
ijtc-570	150	3	of	of	ADP
ijtc-570	150	4	the	the	DET
ijtc-570	150	5	effectiveness	effectiveness	NOUN
ijtc-570	150	6	of	of	ADP
ijtc-570	150	7	samsat	samsat	PROPN
ijtc-570	150	8	j'bret	j'bret	PROPN
ijtc-570	150	9	service	service	PROPN
ijtc-570	150	10	(	(	PUNCT
ijtc-570	150	11	west	west	PROPN
ijtc-570	150	12	java	java	PROPN
ijtc-570	150	13	ngabret	ngabret	PROPN
ijtc-570	150	14	)	)	PUNCT
ijtc-570	150	15	during	during	ADP
ijtc-570	150	16	the	the	DET
ijtc-570	150	17	covid19	covid19	NOUN
ijtc-570	150	18	pandemic	pandemic	ADJ
ijtc-570	150	19	to	to	PART
ijtc-570	150	20	improve	improve	VERB
ijtc-570	150	21	the	the	DET
ijtc-570	150	22	tax	tax	NOUN
ijtc-570	150	23	compliance	compliance	NOUN
ijtc-570	150	24	of	of	ADP
ijtc-570	150	25	motorized	motorize	VERB
ijtc-570	150	26	vehicles	vehicle	NOUN
ijtc-570	150	27	at	at	ADP
ijtc-570	150	28	the	the	DET
ijtc-570	150	29	office	office	NOUN
ijtc-570	150	30	of	of	ADP
ijtc-570	150	31	samsat	samsat	VERB
ijtc-570	150	32	bekasi	bekasi	PROPN
ijtc-570	150	33	city	city	PROPN
ijtc-570	150	34	andayani	andayani	PROPN
ijtc-570	150	35	,	,	PUNCT
ijtc-570	150	36	prayoga	prayoga	NOUN
ijtc-570	150	37	,	,	PUNCT
ijtc-570	150	38	and	and	CCONJ
ijtc-570	150	39	hidayati	hidayati	NOUN
ijtc-570	150	40	381	381	NUM
ijtc-570	150	41	|	|	ADV
ijtc-570	150	42	ilomata	ilomata	PROPN
ijtc-570	150	43	international	international	ADJ
ijtc-570	150	44	journal	journal	NOUN
ijtc-570	150	45	of	of	ADP
ijtc-570	150	46	tax	tax	PROPN
ijtc-570	150	47	&	&	CCONJ
ijtc-570	150	48	accounting	accounting	NOUN
ijtc-570	150	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-570	150	50	after	after	ADP
ijtc-570	150	51	doing	do	VERB
ijtc-570	150	52	the	the	DET
ijtc-570	150	53	research	research	NOUN
ijtc-570	150	54	,	,	PUNCT
ijtc-570	150	55	for	for	ADP
ijtc-570	150	56	further	further	ADJ
ijtc-570	150	57	development	development	NOUN
ijtc-570	150	58	,	,	PUNCT
ijtc-570	150	59	the	the	DET
ijtc-570	150	60	researchers	researcher	NOUN
ijtc-570	150	61	provide	provide	VERB
ijtc-570	150	62	some	some	DET
ijtc-570	150	63	suggestions	suggestion	NOUN
ijtc-570	150	64	on	on	ADP
ijtc-570	150	65	the	the	DET
ijtc-570	150	66	j’bret	j’bret	PROPN
ijtc-570	150	67	samsat	samsat	NOUN
ijtc-570	150	68	service	service	NOUN
ijtc-570	150	69	in	in	ADP
ijtc-570	150	70	this	this	DET
ijtc-570	150	71	covid-19	covid-19	PROPN
ijtc-570	150	72	pandemic	pandemic	NOUN
ijtc-570	150	73	as	as	SCONJ
ijtc-570	150	74	follows	follow	VERB
ijtc-570	150	75	:	:	PUNCT
ijtc-570	150	76	increasing	increase	VERB
ijtc-570	150	77	the	the	DET
ijtc-570	150	78	program	program	NOUN
ijtc-570	150	79	of	of	ADP
ijtc-570	150	80	the	the	DET
ijtc-570	150	81	government	government	NOUN
ijtc-570	150	82	of	of	ADP
ijtc-570	150	83	the	the	DET
ijtc-570	150	84	java	java	PROPN
ijtc-570	150	85	west	west	PROPN
ijtc-570	150	86	province	province	PROPN
ijtc-570	150	87	and	and	CCONJ
ijtc-570	150	88	samsat	samsat	VERB
ijtc-570	150	89	in	in	ADP
ijtc-570	150	90	onlinebased	onlinebase	VERB
ijtc-570	150	91	service	service	NOUN
ijtc-570	150	92	of	of	ADP
ijtc-570	150	93	vehicle	vehicle	NOUN
ijtc-570	150	94	tax	tax	NOUN
ijtc-570	150	95	payments	payment	NOUN
ijtc-570	150	96	which	which	PRON
ijtc-570	150	97	is	be	AUX
ijtc-570	150	98	the	the	DET
ijtc-570	150	99	j’bret	j’bret	PROPN
ijtc-570	150	100	samsat	samsat	NOUN
ijtc-570	150	101	service	service	NOUN
ijtc-570	150	102	.	.	PUNCT
ijtc-570	151	1	it	it	PRON
ijtc-570	151	2	is	be	AUX
ijtc-570	151	3	aimed	aim	VERB
ijtc-570	151	4	at	at	ADP
ijtc-570	151	5	improving	improve	VERB
ijtc-570	151	6	more	more	ADJ
ijtc-570	151	7	taxpayers	taxpayer	NOUN
ijtc-570	151	8	of	of	ADP
ijtc-570	151	9	motorized	motorize	VERB
ijtc-570	151	10	vehicles	vehicle	NOUN
ijtc-570	151	11	in	in	ADP
ijtc-570	151	12	bekasi	bekasi	PROPN
ijtc-570	151	13	who	who	PRON
ijtc-570	151	14	choose	choose	VERB
ijtc-570	151	15	online	online	ADJ
ijtc-570	151	16	tax	tax	NOUN
ijtc-570	151	17	payment	payment	NOUN
ijtc-570	151	18	services	service	NOUN
ijtc-570	151	19	.	.	PUNCT
ijtc-570	152	1	thus	thus	ADV
ijtc-570	152	2	,	,	PUNCT
ijtc-570	152	3	the	the	DET
ijtc-570	152	4	value	value	NOUN
ijtc-570	152	5	of	of	ADP
ijtc-570	152	6	the	the	DET
ijtc-570	152	7	effectiveness	effectiveness	NOUN
ijtc-570	152	8	of	of	ADP
ijtc-570	152	9	the	the	DET
ijtc-570	152	10	payment	payment	NOUN
ijtc-570	152	11	of	of	ADP
ijtc-570	152	12	motorized	motorize	VERB
ijtc-570	152	13	vehicle	vehicle	NOUN
ijtc-570	152	14	tax	tax	NOUN
ijtc-570	152	15	through	through	ADP
ijtc-570	152	16	the	the	DET
ijtc-570	152	17	j’bret	j’bret	PROPN
ijtc-570	152	18	samsat	samsat	NOUN
ijtc-570	152	19	service	service	NOUN
ijtc-570	152	20	system	system	NOUN
ijtc-570	152	21	can	can	AUX
ijtc-570	152	22	increase	increase	VERB
ijtc-570	152	23	and	and	CCONJ
ijtc-570	152	24	run	run	VERB
ijtc-570	152	25	effectively	effectively	ADV
ijtc-570	152	26	.	.	PUNCT
ijtc-570	153	1	responding	respond	VERB
ijtc-570	153	2	the	the	DET
ijtc-570	153	3	obstacles	obstacle	NOUN
ijtc-570	153	4	that	that	PRON
ijtc-570	153	5	exists	exist	VERB
ijtc-570	153	6	.	.	PUNCT
ijtc-570	154	1	the	the	DET
ijtc-570	154	2	joint	joint	ADJ
ijtc-570	154	3	office	office	NOUN
ijtc-570	154	4	of	of	ADP
ijtc-570	154	5	bekasi	bekasi	PROPN
ijtc-570	154	6	city	city	PROPN
ijtc-570	154	7	should	should	AUX
ijtc-570	154	8	be	be	AUX
ijtc-570	154	9	more	more	ADV
ijtc-570	154	10	routine	routine	ADJ
ijtc-570	154	11	in	in	ADP
ijtc-570	154	12	conducting	conduct	VERB
ijtc-570	154	13	the	the	DET
ijtc-570	154	14	socialization	socialization	NOUN
ijtc-570	154	15	and	and	CCONJ
ijtc-570	154	16	education	education	NOUN
ijtc-570	154	17	about	about	ADP
ijtc-570	154	18	the	the	DET
ijtc-570	154	19	j’bret	j’bret	PROPN
ijtc-570	154	20	samsat	samsat	NOUN
ijtc-570	154	21	service	service	NOUN
ijtc-570	154	22	through	through	ADP
ijtc-570	154	23	social	social	ADJ
ijtc-570	154	24	media	medium	NOUN
ijtc-570	154	25	and	and	CCONJ
ijtc-570	154	26	other	other	ADJ
ijtc-570	154	27	media	medium	NOUN
ijtc-570	154	28	,	,	PUNCT
ijtc-570	154	29	thus	thus	ADV
ijtc-570	154	30	the	the	DET
ijtc-570	154	31	knowledge	knowledge	NOUN
ijtc-570	154	32	of	of	ADP
ijtc-570	154	33	taxpayers	taxpayer	NOUN
ijtc-570	154	34	related	relate	VERB
ijtc-570	154	35	to	to	ADP
ijtc-570	154	36	the	the	DET
ijtc-570	154	37	payment	payment	NOUN
ijtc-570	154	38	system	system	NOUN
ijtc-570	154	39	of	of	ADP
ijtc-570	154	40	motorized	motorize	VERB
ijtc-570	154	41	vehicle	vehicle	NOUN
ijtc-570	154	42	tax	tax	NOUN
ijtc-570	154	43	will	will	AUX
ijtc-570	154	44	gain	gain	VERB
ijtc-570	154	45	better	well	ADV
ijtc-570	154	46	.	.	PUNCT
ijtc-570	155	1	attempting	attempt	VERB
ijtc-570	155	2	to	to	PART
ijtc-570	155	3	overcome	overcome	VERB
ijtc-570	155	4	the	the	DET
ijtc-570	155	5	obstacles	obstacle	NOUN
ijtc-570	155	6	,	,	PUNCT
ijtc-570	155	7	the	the	DET
ijtc-570	155	8	taxpayers	taxpayer	NOUN
ijtc-570	155	9	as	as	ADP
ijtc-570	155	10	good	good	ADJ
ijtc-570	155	11	citizens	citizen	NOUN
ijtc-570	155	12	should	should	AUX
ijtc-570	155	13	participate	participate	VERB
ijtc-570	155	14	and	and	CCONJ
ijtc-570	155	15	support	support	VERB
ijtc-570	155	16	the	the	DET
ijtc-570	155	17	program	program	NOUN
ijtc-570	155	18	created	create	VERB
ijtc-570	155	19	by	by	ADP
ijtc-570	155	20	the	the	DET
ijtc-570	155	21	government	government	NOUN
ijtc-570	155	22	such	such	ADJ
ijtc-570	155	23	as	as	ADP
ijtc-570	155	24	j’bret	j’bret	PROPN
ijtc-570	155	25	samsat	samsat	NOUN
ijtc-570	155	26	service	service	NOUN
ijtc-570	155	27	by	by	ADP
ijtc-570	155	28	always	always	ADV
ijtc-570	155	29	finding	find	VERB
ijtc-570	155	30	out	out	ADP
ijtc-570	155	31	the	the	DET
ijtc-570	155	32	recent	recent	ADJ
ijtc-570	155	33	information	information	NOUN
ijtc-570	155	34	related	relate	VERB
ijtc-570	155	35	to	to	ADP
ijtc-570	155	36	the	the	DET
ijtc-570	155	37	j’bret	j’bret	PROPN
ijtc-570	155	38	samsat	samsat	PROPN
ijtc-570	155	39	service	service	NOUN
ijtc-570	155	40	.	.	PUNCT
ijtc-570	156	1	it	it	PRON
ijtc-570	156	2	is	be	AUX
ijtc-570	156	3	to	to	PART
ijtc-570	156	4	ease	ease	VERB
ijtc-570	156	5	themselves	themselves	PRON
ijtc-570	156	6	in	in	ADP
ijtc-570	156	7	making	make	VERB
ijtc-570	156	8	a	a	DET
ijtc-570	156	9	tax	tax	NOUN
ijtc-570	156	10	payment	payment	NOUN
ijtc-570	156	11	of	of	ADP
ijtc-570	156	12	their	their	PRON
ijtc-570	156	13	motorized	motorize	VERB
ijtc-570	156	14	vehicles	vehicle	NOUN
ijtc-570	156	15	in	in	ADP
ijtc-570	156	16	the	the	DET
ijtc-570	156	17	covid-19	covid-19	PROPN
ijtc-570	156	18	pandemic	pandemic	ADJ
ijtc-570	156	19	era	era	NOUN
ijtc-570	156	20	.	.	PUNCT
ijtc-570	157	1	reference	reference	PROPN
ijtc-570	157	2	andrew	andrew	PROPN
ijtc-570	157	3	,	,	PUNCT
ijtc-570	157	4	j.	j.	PROPN
ijtc-570	157	5	,	,	PUNCT
ijtc-570	157	6	baker	baker	PROPN
ijtc-570	157	7	,	,	PUNCT
ijtc-570	157	8	m.	m.	NOUN
ijtc-570	157	9	,	,	PUNCT
ijtc-570	157	10	cooper	cooper	PROPN
ijtc-570	157	11	,	,	PUNCT
ijtc-570	157	12	c.	c.	PROPN
ijtc-570	157	13	,	,	PUNCT
ijtc-570	157	14	&	&	CCONJ
ijtc-570	157	15	tweedie	tweedie	PROPN
ijtc-570	157	16	,	,	PUNCT
ijtc-570	157	17	j.	j.	PROPN
ijtc-570	157	18	(	(	PUNCT
ijtc-570	157	19	2022	2022	NUM
ijtc-570	157	20	)	)	PUNCT
ijtc-570	157	21	.	.	PUNCT
ijtc-570	158	1	wealth	wealth	NOUN
ijtc-570	158	2	taxes	taxis	NOUN
ijtc-570	158	3	and	and	CCONJ
ijtc-570	158	4	the	the	DET
ijtc-570	158	5	post	post	ADJ
ijtc-570	158	6	-	-	ADJ
ijtc-570	158	7	covid	covid	ADJ
ijtc-570	158	8	future	future	NOUN
ijtc-570	158	9	of	of	ADP
ijtc-570	158	10	the	the	DET
ijtc-570	158	11	state	state	NOUN
ijtc-570	158	12	.	.	PUNCT
ijtc-570	159	1	critical	critical	ADJ
ijtc-570	159	2	perspectives	perspective	NOUN
ijtc-570	159	3	on	on	ADP
ijtc-570	159	4	accounting	accounting	NOUN
ijtc-570	159	5	,	,	PUNCT
ijtc-570	159	6	102431	102431	NUM
ijtc-570	159	7	.	.	PUNCT
ijtc-570	160	1	https://doi.org/10.1016/j.cpa.2022.102431	https://doi.org/10.1016/j.cpa.2022.102431	PROPN
ijtc-570	160	2	anggara	anggara	NOUN
ijtc-570	160	3	,	,	PUNCT
ijtc-570	160	4	s.	s.	PROPN
ijtc-570	160	5	,	,	PUNCT
ijtc-570	160	6	afiyah	afiyah	PROPN
ijtc-570	160	7	,	,	PUNCT
ijtc-570	160	8	s.	s.	PROPN
ijtc-570	160	9	,	,	PUNCT
ijtc-570	160	10	farida	farida	PROPN
ijtc-570	160	11	,	,	PUNCT
ijtc-570	160	12	a.	a.	PROPN
ijtc-570	160	13	s.	s.	PROPN
ijtc-570	160	14	,	,	PUNCT
ijtc-570	160	15	&	&	CCONJ
ijtc-570	160	16	muslim	muslim	PROPN
ijtc-570	160	17	,	,	PUNCT
ijtc-570	160	18	j.	j.	PROPN
ijtc-570	160	19	(	(	PUNCT
ijtc-570	160	20	2020	2020	NUM
ijtc-570	160	21	)	)	PUNCT
ijtc-570	160	22	.	.	PUNCT
ijtc-570	161	1	inovasi	inovasi	PROPN
ijtc-570	161	2	kebijakan	kebijakan	PROPN
ijtc-570	161	3	publik	publik	PROPN
ijtc-570	161	4	tentang	tentang	PROPN
ijtc-570	161	5	pencegahan	pencegahan	PROPN
ijtc-570	161	6	dan	dan	PROPN
ijtc-570	161	7	penanggulangan	penanggulangan	PROPN
ijtc-570	161	8	corona	corona	PROPN
ijtc-570	161	9	virus	virus	PROPN
ijtc-570	161	10	disease	disease	NOUN
ijtc-570	161	11	19	19	NUM
ijtc-570	161	12	(	(	PUNCT
ijtc-570	161	13	covid-19	covid-19	PROPN
ijtc-570	161	14	)	)	PUNCT
ijtc-570	161	15	di	di	NOUN
ijtc-570	161	16	jawa	jawa	PROPN
ijtc-570	161	17	barat	barat	PROPN
ijtc-570	161	18	.	.	PUNCT
ijtc-570	162	1	http://digilib.uinsgd.ac.id/30850/	http://digilib.uinsgd.ac.id/30850/	PROPN
ijtc-570	162	2	antonakas	antonakas	PROPN
ijtc-570	162	3	,	,	PUNCT
ijtc-570	162	4	n.	n.	PROPN
ijtc-570	162	5	p.	p.	PROPN
ijtc-570	162	6	,	,	PUNCT
ijtc-570	162	7	seimenis	seimenis	PROPN
ijtc-570	162	8	,	,	PUNCT
ijtc-570	162	9	i.	i.	PROPN
ijtc-570	162	10	,	,	PUNCT
ijtc-570	162	11	&	&	CCONJ
ijtc-570	162	12	konstantopoulos	konstantopoulos	PROPN
ijtc-570	162	13	,	,	PUNCT
ijtc-570	162	14	n.	n.	PROPN
ijtc-570	162	15	(	(	PUNCT
ijtc-570	162	16	2014	2014	NUM
ijtc-570	162	17	)	)	PUNCT
ijtc-570	162	18	.	.	PUNCT
ijtc-570	163	1	the	the	DET
ijtc-570	163	2	organizational	organizational	ADJ
ijtc-570	163	3	structure	structure	NOUN
ijtc-570	163	4	of	of	ADP
ijtc-570	163	5	the	the	DET
ijtc-570	163	6	public	public	ADJ
ijtc-570	163	7	service	service	NOUN
ijtc-570	163	8	and	and	CCONJ
ijtc-570	163	9	its	its	PRON
ijtc-570	163	10	role	role	NOUN
ijtc-570	163	11	on	on	ADP
ijtc-570	163	12	the	the	DET
ijtc-570	163	13	level	level	NOUN
ijtc-570	163	14	of	of	ADP
ijtc-570	163	15	corruption	corruption	NOUN
ijtc-570	163	16	:	:	PUNCT
ijtc-570	163	17	the	the	DET
ijtc-570	163	18	case	case	NOUN
ijtc-570	163	19	of	of	ADP
ijtc-570	163	20	greek	greek	ADJ
ijtc-570	163	21	tax	tax	NOUN
ijtc-570	163	22	administration	administration	NOUN
ijtc-570	163	23	.	.	PUNCT
ijtc-570	164	1	procedia	procedia	PROPN
ijtc-570	164	2	social	social	ADJ
ijtc-570	164	3	and	and	CCONJ
ijtc-570	164	4	behavioral	behavioral	ADJ
ijtc-570	164	5	sciences	science	NOUN
ijtc-570	164	6	,	,	PUNCT
ijtc-570	164	7	148	148	NUM
ijtc-570	164	8	,	,	PUNCT
ijtc-570	164	9	494–500	494–500	NUM
ijtc-570	164	10	.	.	PUNCT
ijtc-570	165	1	https://doi.org/10.1016/j.sbspro.2014.07.071	https://doi.org/10.1016/j.sbspro.2014.07.071	ADJ
ijtc-570	165	2	atmaja	atmaja	PROPN
ijtc-570	165	3	,	,	PUNCT
ijtc-570	165	4	e.	e.	PROPN
ijtc-570	165	5	s.	s.	PROPN
ijtc-570	165	6	(	(	PUNCT
ijtc-570	165	7	2019	2019	NUM
ijtc-570	165	8	)	)	PUNCT
ijtc-570	165	9	.	.	PUNCT
ijtc-570	166	1	tapping	tap	VERB
ijtc-570	166	2	box	box	PROPN
ijtc-570	166	3	wajib	wajib	PROPN
ijtc-570	166	4	pajak	pajak	PROPN
ijtc-570	166	5	kabupaten	kabupaten	PROPN
ijtc-570	166	6	bekasi	bekasi	PROPN
ijtc-570	166	7	.	.	PUNCT
ijtc-570	167	1	jurnal	jurnal	ADJ
ijtc-570	167	2	indonesia	indonesia	PROPN
ijtc-570	167	3	baru	baru	PROPN
ijtc-570	167	4	.	.	PUNCT
ijtc-570	168	1	https://jurnalindonesiabaru.com/2019/12/17/tapping-box-wajib-pajak-kabupaten-bekasiakan-di-pasang-560-se-wilayah-bekasi/	https://jurnalindonesiabaru.com/2019/12/17/tapping-box-wajib-pajak-kabupaten-bekasiakan-di-pasang-560-se-wilayah-bekasi/	ADJ
ijtc-570	168	2	bahmid	bahmid	NOUN
ijtc-570	168	3	,	,	PUNCT
ijtc-570	168	4	n.	n.	PROPN
ijtc-570	168	5	s.	s.	PROPN
ijtc-570	168	6	,	,	PUNCT
ijtc-570	168	7	&	&	CCONJ
ijtc-570	168	8	wahyudi	wahyudi	PROPN
ijtc-570	168	9	,	,	PUNCT
ijtc-570	168	10	h.	h.	PROPN
ijtc-570	168	11	(	(	PUNCT
ijtc-570	168	12	2018	2018	NUM
ijtc-570	168	13	)	)	PUNCT
ijtc-570	168	14	.	.	PUNCT
ijtc-570	169	1	pengaruh	pengaruh	PROPN
ijtc-570	169	2	pemungutan	pemungutan	VERB
ijtc-570	169	3	pajak	pajak	PROPN
ijtc-570	169	4	hotel	hotel	NOUN
ijtc-570	169	5	dan	dan	PROPN
ijtc-570	169	6	pajak	pajak	PROPN
ijtc-570	169	7	hiburan	hiburan	PROPN
ijtc-570	170	1	terhadap	terhadap	PROPN
ijtc-570	170	2	peningkatan	peningkatan	PROPN
ijtc-570	170	3	pendapatan	pendapatan	PROPN
ijtc-570	170	4	asli	asli	PROPN
ijtc-570	170	5	daerah	daerah	PROPN
ijtc-570	170	6	kota	kota	PROPN
ijtc-570	170	7	medan	medan	PROPN
ijtc-570	170	8	.	.	PROPN
ijtc-570	171	1	jurnal	jurnal	PROPN
ijtc-570	171	2	riset	riset	PROPN
ijtc-570	171	3	akuntansi	akuntansi	PROPN
ijtc-570	171	4	dan	dan	PROPN
ijtc-570	171	5	bisnis	bisnis	PROPN
ijtc-570	171	6	,	,	PUNCT
ijtc-570	171	7	18(1	18(1	NOUN
ijtc-570	171	8	)	)	PUNCT
ijtc-570	171	9	,	,	PUNCT
ijtc-570	171	10	14–26	14–26	NUM
ijtc-570	171	11	.	.	PUNCT
ijtc-570	171	12	https://doi.org/10.30596/jrab.v18i1.2046	https://doi.org/10.30596/jrab.v18i1.2046	PROPN
ijtc-570	171	13	barnay	barnay	PROPN
ijtc-570	171	14	,	,	PUNCT
ijtc-570	171	15	a.	a.	PROPN
ijtc-570	171	16	,	,	PUNCT
ijtc-570	171	17	davis	davis	PROPN
ijtc-570	171	18	,	,	PUNCT
ijtc-570	171	19	j.	j.	PROPN
ijtc-570	171	20	,	,	PUNCT
ijtc-570	171	21	dimson	dimson	PROPN
ijtc-570	171	22	,	,	PUNCT
ijtc-570	171	23	j.	j.	PROPN
ijtc-570	171	24	,	,	PUNCT
ijtc-570	171	25	gibbs	gibbs	PROPN
ijtc-570	171	26	,	,	PUNCT
ijtc-570	171	27	e.	e.	PROPN
ijtc-570	171	28	,	,	PUNCT
ijtc-570	171	29	&	&	CCONJ
ijtc-570	171	30	korn	korn	PROPN
ijtc-570	171	31	,	,	PUNCT
ijtc-570	171	32	d.	d.	PROPN
ijtc-570	171	33	(	(	PUNCT
ijtc-570	171	34	2018	2018	NUM
ijtc-570	171	35	)	)	PUNCT
ijtc-570	171	36	.	.	PUNCT
ijtc-570	172	1	four	four	NUM
ijtc-570	172	2	innovations	innovation	NOUN
ijtc-570	172	3	reshaping	reshape	VERB
ijtc-570	172	4	tax	tax	NOUN
ijtc-570	172	5	administration	administration	NOUN
ijtc-570	172	6	.	.	PUNCT
ijtc-570	173	1	https://www.mckinsey.com/industries/public-and-social-sector/ourinsights/four-innovations-reshaping-tax-administration	https://www.mckinsey.com/industries/public-and-social-sector/ourinsights/four-innovations-reshaping-tax-administration	PROPN
ijtc-570	173	2	beny	beny	PROPN
ijtc-570	173	3	,	,	PUNCT
ijtc-570	173	4	i.	i.	PROPN
ijtc-570	173	5	k.	k.	PROPN
ijtc-570	173	6	,	,	PUNCT
ijtc-570	173	7	&	&	CCONJ
ijtc-570	173	8	loviana	loviana	PROPN
ijtc-570	173	9	dewi	dewi	PROPN
ijtc-570	173	10	,	,	PUNCT
ijtc-570	173	11	m.	m.	NOUN
ijtc-570	173	12	(	(	PUNCT
ijtc-570	173	13	2021	2021	NUM
ijtc-570	173	14	)	)	PUNCT
ijtc-570	173	15	.	.	PUNCT
ijtc-570	174	1	implementasi	implementasi	PROPN
ijtc-570	174	2	kebijakan	kebijakan	PROPN
ijtc-570	174	3	pemungutan	pemungutan	PROPN
ijtc-570	174	4	pajak	pajak	ADV
ijtc-570	174	5	atas	atas	PROPN
ijtc-570	174	6	transaksi	transaksi	NOUN
ijtc-570	174	7	perdagangan	perdagangan	NOUN
ijtc-570	174	8	melalui	melalui	PROPN
ijtc-570	174	9	e	e	PROPN
ijtc-570	174	10	-	-	PROPN
ijtc-570	174	11	commerce	commerce	PROPN
ijtc-570	174	12	di	di	PROPN
ijtc-570	174	13	indonesia	indonesia	PROPN
ijtc-570	174	14	.	.	PUNCT
ijtc-570	175	1	jurnal	jurnal	ADJ
ijtc-570	175	2	locus	locus	ADJ
ijtc-570	175	3	delicti	delicti	PROPN
ijtc-570	175	4	,	,	PUNCT
ijtc-570	175	5	2(2	2(2	NUM
ijtc-570	175	6	)	)	PUNCT
ijtc-570	175	7	,	,	PUNCT
ijtc-570	175	8	60–72	60–72	NOUN
ijtc-570	175	9	.	.	PUNCT
ijtc-570	176	1	https://doi.org/10.23887/jld.v2i2.462	https://doi.org/10.23887/jld.v2i2.462	PROPN
ijtc-570	176	2	creswell	creswell	PROPN
ijtc-570	176	3	,	,	PUNCT
ijtc-570	176	4	j.	j.	PROPN
ijtc-570	176	5	w.	w.	PROPN
ijtc-570	176	6	(	(	PUNCT
ijtc-570	176	7	2017	2017	NUM
ijtc-570	176	8	)	)	PUNCT
ijtc-570	176	9	.	.	PUNCT
ijtc-570	177	1	research	research	NOUN
ijtc-570	177	2	design	design	PROPN
ijtc-570	177	3	pendekatan	pendekatan	PROPN
ijtc-570	177	4	kualitatif	kualitatif	PROPN
ijtc-570	177	5	,	,	PUNCT
ijtc-570	177	6	kuantitatif	kuantitatif	PROPN
ijtc-570	177	7	,	,	PUNCT
ijtc-570	177	8	dan	dan	PROPN
ijtc-570	177	9	mixed	mixed	PROPN
ijtc-570	177	10	(	(	PUNCT
ijtc-570	177	11	s.	s.	PROPN
ijtc-570	177	12	z.	z.	PROPN
ijtc-570	177	13	qudsy	qudsy	PROPN
ijtc-570	178	1	(	(	PUNCT
ijtc-570	178	2	ed	ed	NOUN
ijtc-570	178	3	.	.	PUNCT
ijtc-570	178	4	)	)	PUNCT
ijtc-570	178	5	;	;	PUNCT
ijtc-570	178	6	3rd	3rd	ADJ
ijtc-570	178	7	ed	ed	NOUN
ijtc-570	178	8	.	.	PUNCT
ijtc-570	178	9	)	)	PUNCT
ijtc-570	178	10	.	.	PUNCT
ijtc-570	179	1	pustaka	pustaka	ADJ
ijtc-570	179	2	pelajar	pelajar	NOUN
ijtc-570	179	3	.	.	PUNCT
ijtc-570	180	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	VERB
ijtc-570	180	2	an	an	DET
ijtc-570	180	3	analysis	analysis	NOUN
ijtc-570	180	4	of	of	ADP
ijtc-570	180	5	the	the	DET
ijtc-570	180	6	effectiveness	effectiveness	NOUN
ijtc-570	180	7	of	of	ADP
ijtc-570	180	8	samsat	samsat	PROPN
ijtc-570	180	9	j'bret	j'bret	PROPN
ijtc-570	180	10	service	service	PROPN
ijtc-570	180	11	(	(	PUNCT
ijtc-570	180	12	west	west	PROPN
ijtc-570	180	13	java	java	PROPN
ijtc-570	180	14	ngabret	ngabret	PROPN
ijtc-570	180	15	)	)	PUNCT
ijtc-570	180	16	during	during	ADP
ijtc-570	180	17	the	the	DET
ijtc-570	180	18	covid19	covid19	NOUN
ijtc-570	180	19	pandemic	pandemic	ADJ
ijtc-570	180	20	to	to	PART
ijtc-570	180	21	improve	improve	VERB
ijtc-570	180	22	the	the	DET
ijtc-570	180	23	tax	tax	NOUN
ijtc-570	180	24	compliance	compliance	NOUN
ijtc-570	180	25	of	of	ADP
ijtc-570	180	26	motorized	motorize	VERB
ijtc-570	180	27	vehicles	vehicle	NOUN
ijtc-570	180	28	at	at	ADP
ijtc-570	180	29	the	the	DET
ijtc-570	180	30	office	office	NOUN
ijtc-570	180	31	of	of	ADP
ijtc-570	180	32	samsat	samsat	VERB
ijtc-570	180	33	bekasi	bekasi	PROPN
ijtc-570	180	34	city	city	PROPN
ijtc-570	180	35	andayani	andayani	PROPN
ijtc-570	180	36	,	,	PUNCT
ijtc-570	180	37	prayoga	prayoga	NOUN
ijtc-570	180	38	,	,	PUNCT
ijtc-570	180	39	and	and	CCONJ
ijtc-570	180	40	hidayati	hidayati	NOUN
ijtc-570	180	41	382	382	NUM
ijtc-570	180	42	|	|	ADV
ijtc-570	180	43	ilomata	ilomata	PROPN
ijtc-570	180	44	international	international	ADJ
ijtc-570	180	45	journal	journal	NOUN
ijtc-570	180	46	of	of	ADP
ijtc-570	180	47	tax	tax	PROPN
ijtc-570	180	48	&	&	CCONJ
ijtc-570	180	49	accounting	accounting	PROPN
ijtc-570	180	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	180	51	creswell	creswell	PROPN
ijtc-570	180	52	,	,	PUNCT
ijtc-570	180	53	j.	j.	PROPN
ijtc-570	180	54	w.	w.	PROPN
ijtc-570	180	55	,	,	PUNCT
ijtc-570	180	56	&	&	CCONJ
ijtc-570	180	57	creswell	creswell	PROPN
ijtc-570	180	58	,	,	PUNCT
ijtc-570	180	59	j.	j.	PROPN
ijtc-570	180	60	d.	d.	PROPN
ijtc-570	180	61	(	(	PUNCT
ijtc-570	180	62	2018	2018	NUM
ijtc-570	180	63	)	)	PUNCT
ijtc-570	180	64	.	.	PUNCT
ijtc-570	181	1	research	research	NOUN
ijtc-570	181	2	design	design	PROPN
ijtc-570	181	3	:	:	PUNCT
ijtc-570	181	4	qualitative	qualitative	NOUN
ijtc-570	181	5	,	,	PUNCT
ijtc-570	181	6	quantitative	quantitative	ADJ
ijtc-570	181	7	,	,	PUNCT
ijtc-570	181	8	and	and	CCONJ
ijtc-570	181	9	mixed	mixed	ADJ
ijtc-570	181	10	methods	method	NOUN
ijtc-570	181	11	approaches	approach	NOUN
ijtc-570	181	12	(	(	PUNCT
ijtc-570	181	13	5th	5th	ADJ
ijtc-570	181	14	ed	ed	NOUN
ijtc-570	181	15	.	.	PUNCT
ijtc-570	181	16	)	)	PUNCT
ijtc-570	181	17	.	.	PUNCT
ijtc-570	182	1	sage	sage	NOUN
ijtc-570	182	2	publications	publication	NOUN
ijtc-570	182	3	,	,	PUNCT
ijtc-570	182	4	inc	inc	PROPN
ijtc-570	182	5	.	.	PROPN
ijtc-570	182	6	https://edge.sagepub.com/creswellrd5e	https://edge.sagepub.com/creswellrd5e	PROPN
ijtc-570	183	1	defrian	defrian	PROPN
ijtc-570	183	2	,	,	PUNCT
ijtc-570	183	3	d.	d.	PROPN
ijtc-570	183	4	,	,	PUNCT
ijtc-570	183	5	sururi	sururi	PROPN
ijtc-570	183	6	,	,	PUNCT
ijtc-570	183	7	a.	a.	NOUN
ijtc-570	183	8	,	,	PUNCT
ijtc-570	183	9	&	&	CCONJ
ijtc-570	183	10	hasanah	hasanah	PROPN
ijtc-570	183	11	,	,	PUNCT
ijtc-570	183	12	b.	b.	PROPN
ijtc-570	183	13	(	(	PUNCT
ijtc-570	183	14	2021	2021	NUM
ijtc-570	183	15	)	)	PUNCT
ijtc-570	183	16	.	.	PUNCT
ijtc-570	184	1	inovasi	inovasi	PROPN
ijtc-570	184	2	pelayanan	pelayanan	VERB
ijtc-570	184	3	pajak	pajak	ADV
ijtc-570	184	4	kendaraan	kendaraan	PROPN
ijtc-570	184	5	bermotor	bermotor	PROPN
ijtc-570	184	6	dalam	dalam	PROPN
ijtc-570	184	7	meningkatkan	meningkatkan	PROPN
ijtc-570	184	8	kualitas	kualitas	PROPN
ijtc-570	184	9	pelayanan	pelayanan	PROPN
ijtc-570	184	10	publik	publik	PROPN
ijtc-570	184	11	pada	pada	PROPN
ijtc-570	184	12	kantor	kantor	PROPN
ijtc-570	184	13	samsat	samsat	PROPN
ijtc-570	184	14	di	di	PROPN
ijtc-570	184	15	kabupaten	kabupaten	PROPN
ijtc-570	184	16	pandeglang	pandeglang	PROPN
ijtc-570	184	17	.	.	PUNCT
ijtc-570	185	1	jurnal	jurnal	ADJ
ijtc-570	185	2	ilmiah	ilmiah	PROPN
ijtc-570	185	3	wahana	wahana	PROPN
ijtc-570	185	4	bhakti	bhakti	PROPN
ijtc-570	185	5	praja	praja	PROPN
ijtc-570	185	6	,	,	PUNCT
ijtc-570	185	7	163–174	163–174	NUM
ijtc-570	185	8	.	.	PUNCT
ijtc-570	185	9	https://doi.org/10.33701/jiwbp.v11i2.2100	https://doi.org/10.33701/jiwbp.v11i2.2100	NUM
ijtc-570	185	10	dewanti	dewanti	PROPN
ijtc-570	185	11	,	,	PUNCT
ijtc-570	185	12	y.	y.	PROPN
ijtc-570	185	13	r.	r.	PROPN
ijtc-570	185	14	(	(	PUNCT
ijtc-570	185	15	2021	2021	NUM
ijtc-570	185	16	)	)	PUNCT
ijtc-570	185	17	.	.	PUNCT
ijtc-570	186	1	analisis	analisis	ADJ
ijtc-570	186	2	efektifitas	efektifitas	PROPN
ijtc-570	186	3	dan	dan	PROPN
ijtc-570	186	4	kontribusi	kontribusi	PROPN
ijtc-570	186	5	pemungutan	pemungutan	PROPN
ijtc-570	186	6	pajak	pajak	ADV
ijtc-570	186	7	reklame	reklame	PROPN
ijtc-570	186	8	terhadap	terhadap	PROPN
ijtc-570	186	9	pendapatan	pendapatan	PROPN
ijtc-570	186	10	asli	asli	PROPN
ijtc-570	186	11	daerah	daerah	PROPN
ijtc-570	186	12	di	di	PROPN
ijtc-570	186	13	provinsi	provinsi	PROPN
ijtc-570	186	14	dki	dki	PROPN
ijtc-570	186	15	jakarta	jakarta	PROPN
ijtc-570	186	16	tahun	tahun	PROPN
ijtc-570	186	17	2016	2016	NUM
ijtc-570	186	18	-	-	SYM
ijtc-570	186	19	2019	2019	NUM
ijtc-570	186	20	.	.	PUNCT
ijtc-570	187	1	jurnal	jurnal	PROPN
ijtc-570	187	2	akuntansi	akuntansi	PROPN
ijtc-570	187	3	bisnis	bisnis	PROPN
ijtc-570	187	4	(	(	PUNCT
ijtc-570	187	5	jab	jab	PROPN
ijtc-570	187	6	)	)	PUNCT
ijtc-570	187	7	,	,	PUNCT
ijtc-570	187	8	7(1	7(1	NUM
ijtc-570	187	9	)	)	PUNCT
ijtc-570	187	10	,	,	PUNCT
ijtc-570	187	11	67–76	67–76	NOUN
ijtc-570	187	12	.	.	PUNCT
ijtc-570	188	1	http://www.journal.stie-yppi.ac.id/index.php/jab/article/view/378	http://www.journal.stie-yppi.ac.id/index.php/jab/article/view/378	NOUN
ijtc-570	188	2	fendrich	fendrich	NOUN
ijtc-570	188	3	,	,	PUNCT
ijtc-570	188	4	a.	a.	NOUN
ijtc-570	188	5	n.	n.	NOUN
ijtc-570	188	6	,	,	PUNCT
ijtc-570	188	7	barretto	barretto	PROPN
ijtc-570	188	8	,	,	PUNCT
ijtc-570	188	9	a.	a.	NOUN
ijtc-570	188	10	,	,	PUNCT
ijtc-570	188	11	sparovek	sparovek	NOUN
ijtc-570	188	12	,	,	PUNCT
ijtc-570	188	13	g.	g.	PROPN
ijtc-570	188	14	,	,	PUNCT
ijtc-570	188	15	gianetti	gianetti	PROPN
ijtc-570	188	16	,	,	PUNCT
ijtc-570	188	17	g.	g.	PROPN
ijtc-570	188	18	w.	w.	PROPN
ijtc-570	188	19	,	,	PUNCT
ijtc-570	188	20	da	da	PROPN
ijtc-570	188	21	luz	luz	PROPN
ijtc-570	188	22	ferreira	ferreira	PROPN
ijtc-570	188	23	,	,	PUNCT
ijtc-570	188	24	j.	j.	PROPN
ijtc-570	188	25	,	,	PUNCT
ijtc-570	188	26	de	de	PROPN
ijtc-570	188	27	souza	souza	PROPN
ijtc-570	188	28	filho	filho	PROPN
ijtc-570	188	29	,	,	PUNCT
ijtc-570	188	30	c.	c.	PROPN
ijtc-570	188	31	f.	f.	PROPN
ijtc-570	188	32	m.	m.	PROPN
ijtc-570	188	33	,	,	PUNCT
ijtc-570	188	34	appy	appy	PROPN
ijtc-570	188	35	,	,	PUNCT
ijtc-570	188	36	b.	b.	PROPN
ijtc-570	188	37	,	,	PUNCT
ijtc-570	188	38	de	de	PROPN
ijtc-570	188	39	guedes	guedes	PROPN
ijtc-570	188	40	,	,	PUNCT
ijtc-570	188	41	c.	c.	PROPN
ijtc-570	188	42	m.	m.	PROPN
ijtc-570	188	43	g.	g.	PROPN
ijtc-570	188	44	,	,	PUNCT
ijtc-570	188	45	&	&	CCONJ
ijtc-570	188	46	leitão	leitão	PROPN
ijtc-570	188	47	,	,	PUNCT
ijtc-570	188	48	s.	s.	PROPN
ijtc-570	188	49	(	(	PUNCT
ijtc-570	188	50	2022	2022	NUM
ijtc-570	188	51	)	)	PUNCT
ijtc-570	188	52	.	.	PUNCT
ijtc-570	189	1	taxation	taxation	NOUN
ijtc-570	189	2	aiming	aim	VERB
ijtc-570	189	3	environmental	environmental	ADJ
ijtc-570	189	4	protection	protection	NOUN
ijtc-570	189	5	:	:	PUNCT
ijtc-570	189	6	the	the	DET
ijtc-570	189	7	case	case	NOUN
ijtc-570	189	8	of	of	ADP
ijtc-570	189	9	brazilian	brazilian	ADJ
ijtc-570	189	10	rural	rural	ADJ
ijtc-570	189	11	land	land	NOUN
ijtc-570	189	12	tax	tax	NOUN
ijtc-570	189	13	.	.	PUNCT
ijtc-570	190	1	land	land	NOUN
ijtc-570	190	2	use	use	NOUN
ijtc-570	190	3	policy	policy	NOUN
ijtc-570	190	4	,	,	PUNCT
ijtc-570	190	5	119	119	NUM
ijtc-570	190	6	,	,	PUNCT
ijtc-570	190	7	106164	106164	NUM
ijtc-570	190	8	.	.	PUNCT
ijtc-570	191	1	https://doi.org/10.1016/j.landusepol.2022.106164	https://doi.org/10.1016/j.landusepol.2022.106164	NOUN
ijtc-570	191	2	fitriana	fitriana	PROPN
ijtc-570	191	3	,	,	PUNCT
ijtc-570	191	4	d.	d.	PROPN
ijtc-570	191	5	d.	d.	PROPN
ijtc-570	191	6	,	,	PUNCT
ijtc-570	191	7	&	&	CCONJ
ijtc-570	191	8	sudrajat	sudrajat	PROPN
ijtc-570	191	9	,	,	PUNCT
ijtc-570	191	10	m.	m.	NOUN
ijtc-570	191	11	a.	a.	NOUN
ijtc-570	191	12	(	(	PUNCT
ijtc-570	191	13	2017	2017	NUM
ijtc-570	191	14	)	)	PUNCT
ijtc-570	191	15	.	.	PUNCT
ijtc-570	192	1	faktor	faktor	NOUN
ijtc-570	192	2	-	-	PUNCT
ijtc-570	192	3	faktor	faktor	PROPN
ijtc-570	192	4	yang	yang	PROPN
ijtc-570	192	5	mempengaruhi	mempengaruhi	PROPN
ijtc-570	192	6	penerimaan	penerimaan	VERB
ijtc-570	192	7	pajak	pajak	ADV
ijtc-570	192	8	reklame	reklame	PROPN
ijtc-570	192	9	dengan	dengan	PROPN
ijtc-570	192	10	pdrb	pdrb	PROPN
ijtc-570	192	11	sebagai	sebagai	PROPN
ijtc-570	192	12	variabel	variabel	PROPN
ijtc-570	192	13	moderating	moderating	PROPN
ijtc-570	192	14	di	di	PROPN
ijtc-570	192	15	kabupaten	kabupaten	PROPN
ijtc-570	192	16	magetan	magetan	PROPN
ijtc-570	192	17	.	.	PUNCT
ijtc-570	193	1	jurnal	jurnal	PROPN
ijtc-570	193	2	akuntansi	akuntansi	PROPN
ijtc-570	193	3	inventory	inventory	PROPN
ijtc-570	193	4	,	,	PUNCT
ijtc-570	193	5	1(1	1(1	NUM
ijtc-570	193	6	)	)	PUNCT
ijtc-570	193	7	,	,	PUNCT
ijtc-570	193	8	30–37	30–37	NUM
ijtc-570	193	9	.	.	PUNCT
ijtc-570	194	1	https://doi.org/http://doi.org/10.25273/inventory.v1i1.4711	https://doi.org/http://doi.org/10.25273/inventory.v1i1.4711	VERB
ijtc-570	194	2	harjo	harjo	PROPN
ijtc-570	194	3	,	,	PUNCT
ijtc-570	194	4	d.	d.	PROPN
ijtc-570	194	5	(	(	PUNCT
ijtc-570	194	6	2019	2019	NUM
ijtc-570	194	7	)	)	PUNCT
ijtc-570	194	8	.	.	PUNCT
ijtc-570	195	1	perpajakan	perpajakan	PROPN
ijtc-570	195	2	indonesia	indonesia	PROPN
ijtc-570	195	3	 	 	SPACE
ijtc-570	195	4	:	:	PUNCT
ijtc-570	195	5	sebagai	sebagai	PROPN
ijtc-570	195	6	materi	materi	PROPN
ijtc-570	195	7	perkuliahan	perkuliahan	PROPN
ijtc-570	195	8	di	di	PROPN
ijtc-570	195	9	perguruan	perguruan	PROPN
ijtc-570	195	10	tinggi	tinggi	PROPN
ijtc-570	195	11	(	(	PUNCT
ijtc-570	195	12	2nd	2nd	ADJ
ijtc-570	195	13	ed	ed	NOUN
ijtc-570	195	14	.	.	PUNCT
ijtc-570	195	15	)	)	PUNCT
ijtc-570	195	16	.	.	PUNCT
ijtc-570	196	1	mitra	mitra	PROPN
ijtc-570	196	2	wacana	wacana	PROPN
ijtc-570	196	3	media	media	PROPN
ijtc-570	196	4	.	.	PUNCT
ijtc-570	197	1	https://openlibrary.telkomuniversity.ac.id/pustaka/30491/perpajakanindonesia-sebagai-materi-perkuliahan-di-perguruan-tinggi.html	https://openlibrary.telkomuniversity.ac.id/pustaka/30491/perpajakanindonesia-sebagai-materi-perkuliahan-di-perguruan-tinggi.html	PROPN
ijtc-570	197	2	janoušková	janoušková	PROPN
ijtc-570	197	3	,	,	PUNCT
ijtc-570	197	4	j.	j.	PROPN
ijtc-570	197	5	,	,	PUNCT
ijtc-570	197	6	&	&	CCONJ
ijtc-570	197	7	sobotovičová	sobotovičová	PROPN
ijtc-570	197	8	,	,	PUNCT
ijtc-570	197	9	š	š	PROPN
ijtc-570	197	10	.	.	PUNCT
ijtc-570	197	11	(	(	PUNCT
ijtc-570	197	12	2019	2019	NUM
ijtc-570	197	13	)	)	PUNCT
ijtc-570	197	14	.	.	PUNCT
ijtc-570	198	1	fiscal	fiscal	ADJ
ijtc-570	198	2	autonomy	autonomy	NOUN
ijtc-570	198	3	of	of	ADP
ijtc-570	198	4	municipalities	municipality	NOUN
ijtc-570	198	5	in	in	ADP
ijtc-570	198	6	the	the	DET
ijtc-570	198	7	context	context	NOUN
ijtc-570	198	8	of	of	ADP
ijtc-570	198	9	land	land	NOUN
ijtc-570	198	10	taxation	taxation	NOUN
ijtc-570	198	11	in	in	ADP
ijtc-570	198	12	the	the	DET
ijtc-570	198	13	czech	czech	PROPN
ijtc-570	198	14	republic	republic	NOUN
ijtc-570	198	15	.	.	PUNCT
ijtc-570	199	1	land	land	NOUN
ijtc-570	199	2	use	use	NOUN
ijtc-570	199	3	policy	policy	NOUN
ijtc-570	199	4	,	,	PUNCT
ijtc-570	199	5	82	82	NUM
ijtc-570	199	6	,	,	PUNCT
ijtc-570	199	7	30–36	30–36	NUM
ijtc-570	199	8	.	.	PUNCT
ijtc-570	200	1	https://doi.org/10.1016/j.landusepol.2018.11.048	https://doi.org/10.1016/j.landusepol.2018.11.048	PROPN
ijtc-570	200	2	kasper	kasper	PROPN
ijtc-570	200	3	,	,	PUNCT
ijtc-570	200	4	m.	m.	NOUN
ijtc-570	200	5	,	,	PUNCT
ijtc-570	200	6	&	&	CCONJ
ijtc-570	200	7	alm	alm	PROPN
ijtc-570	200	8	,	,	PUNCT
ijtc-570	200	9	j.	j.	PROPN
ijtc-570	200	10	(	(	PUNCT
ijtc-570	200	11	2022	2022	NUM
ijtc-570	200	12	)	)	PUNCT
ijtc-570	200	13	.	.	PUNCT
ijtc-570	201	1	audits	audits	NOUN
ijtc-570	201	2	,	,	PUNCT
ijtc-570	201	3	audit	audit	NOUN
ijtc-570	201	4	effectiveness	effectiveness	NOUN
ijtc-570	201	5	,	,	PUNCT
ijtc-570	201	6	and	and	CCONJ
ijtc-570	201	7	post	post	ADJ
ijtc-570	201	8	-	-	ADJ
ijtc-570	201	9	audit	audit	ADJ
ijtc-570	201	10	tax	tax	NOUN
ijtc-570	201	11	compliance	compliance	NOUN
ijtc-570	201	12	.	.	PUNCT
ijtc-570	202	1	journal	journal	NOUN
ijtc-570	202	2	of	of	ADP
ijtc-570	202	3	economic	economic	ADJ
ijtc-570	202	4	behavior	behavior	NOUN
ijtc-570	202	5	&	&	CCONJ
ijtc-570	202	6	organization	organization	PROPN
ijtc-570	202	7	,	,	PUNCT
ijtc-570	202	8	195	195	NUM
ijtc-570	202	9	,	,	PUNCT
ijtc-570	202	10	87–102	87–102	NUM
ijtc-570	202	11	.	.	PUNCT
ijtc-570	202	12	https://doi.org/10.1016/j.jebo.2022.01.003	https://doi.org/10.1016/j.jebo.2022.01.003	ADJ
ijtc-570	202	13	keen	keen	ADJ
ijtc-570	202	14	,	,	PUNCT
ijtc-570	202	15	m.	m.	NOUN
ijtc-570	202	16	,	,	PUNCT
ijtc-570	202	17	&	&	CCONJ
ijtc-570	202	18	slemrod	slemrod	PROPN
ijtc-570	202	19	,	,	PUNCT
ijtc-570	202	20	j.	j.	PROPN
ijtc-570	202	21	(	(	PUNCT
ijtc-570	202	22	2017	2017	NUM
ijtc-570	202	23	)	)	PUNCT
ijtc-570	202	24	.	.	PUNCT
ijtc-570	203	1	optimal	optimal	ADJ
ijtc-570	203	2	tax	tax	NOUN
ijtc-570	203	3	administration	administration	NOUN
ijtc-570	203	4	.	.	PUNCT
ijtc-570	204	1	journal	journal	PROPN
ijtc-570	204	2	of	of	ADP
ijtc-570	204	3	public	public	ADJ
ijtc-570	204	4	economics	economic	NOUN
ijtc-570	204	5	,	,	PUNCT
ijtc-570	204	6	152	152	NUM
ijtc-570	204	7	,	,	PUNCT
ijtc-570	204	8	133	133	NUM
ijtc-570	204	9	–	–	SYM
ijtc-570	204	10	142	142	NUM
ijtc-570	204	11	.	.	PUNCT
ijtc-570	205	1	https://doi.org/10.1016/j.jpubeco.2017.04.006	https://doi.org/10.1016/j.jpubeco.2017.04.006	NOUN
ijtc-570	205	2	kumala	kumala	PROPN
ijtc-570	205	3	,	,	PUNCT
ijtc-570	205	4	r.	r.	PROPN
ijtc-570	205	5	,	,	PUNCT
ijtc-570	205	6	&	&	CCONJ
ijtc-570	205	7	junaidi	junaidi	PROPN
ijtc-570	205	8	,	,	PUNCT
ijtc-570	205	9	a.	a.	NOUN
ijtc-570	205	10	(	(	PUNCT
ijtc-570	205	11	2019	2019	NUM
ijtc-570	205	12	)	)	PUNCT
ijtc-570	205	13	.	.	PUNCT
ijtc-570	206	1	pengaruh	pengaruh	NOUN
ijtc-570	206	2	kesadaran	kesadaran	VERB
ijtc-570	206	3	membayar	membayar	PROPN
ijtc-570	206	4	pajak	pajak	ADV
ijtc-570	206	5	,	,	PUNCT
ijtc-570	206	6	pengetahuan	pengetahuan	PROPN
ijtc-570	206	7	dan	dan	PROPN
ijtc-570	206	8	pemahaman	pemahaman	PROPN
ijtc-570	206	9	peraturan	peraturan	PROPN
ijtc-570	206	10	perpajakan	perpajakan	PROPN
ijtc-570	206	11	dan	dan	PROPN
ijtc-570	206	12	kualitas	kualitas	PROPN
ijtc-570	206	13	layanan	layanan	PROPN
ijtc-570	206	14	terhadap	terhadap	PROPN
ijtc-570	206	15	kemauan	kemauan	PROPN
ijtc-570	206	16	membayar	membayar	PROPN
ijtc-570	206	17	pajak	pajak	ADV
ijtc-570	206	18	wajib	wajib	PROPN
ijtc-570	206	19	pajak	pajak	PROPN
ijtc-570	206	20	orang	orang	PROPN
ijtc-570	206	21	pribadi	pribadi	PROPN
ijtc-570	206	22	.	.	PUNCT
ijtc-570	207	1	jurnal	jurnal	PROPN
ijtc-570	207	2	eksekutif	eksekutif	PROPN
ijtc-570	207	3	,	,	PUNCT
ijtc-570	207	4	16(2	16(2	NUM
ijtc-570	207	5	)	)	PUNCT
ijtc-570	207	6	,	,	PUNCT
ijtc-570	207	7	256–278	256–278	NUM
ijtc-570	207	8	.	.	PUNCT
ijtc-570	207	9	https://jurnal.ibmt.ac.id/index.php/jeksekutif/article/view/235	https://jurnal.ibmt.ac.id/index.php/jeksekutif/article/view/235	PROPN
ijtc-570	207	10	kumar	kumar	PROPN
ijtc-570	207	11	,	,	PUNCT
ijtc-570	207	12	j.	j.	PROPN
ijtc-570	207	13	,	,	PUNCT
ijtc-570	207	14	&	&	CCONJ
ijtc-570	207	15	aribowo	aribowo	PROPN
ijtc-570	207	16	,	,	PUNCT
ijtc-570	207	17	i.	i.	PROPN
ijtc-570	207	18	(	(	PUNCT
ijtc-570	207	19	2021	2021	NUM
ijtc-570	207	20	)	)	PUNCT
ijtc-570	207	21	.	.	PUNCT
ijtc-570	208	1	insentif	insentif	PROPN
ijtc-570	208	2	dan	dan	PROPN
ijtc-570	208	3	disinsentif	disinsentif	PROPN
ijtc-570	208	4	fiskal	fiskal	NOUN
ijtc-570	208	5	dalam	dalam	PROPN
ijtc-570	208	6	upaya	upaya	PROPN
ijtc-570	208	7	pencapaian	pencapaian	PROPN
ijtc-570	208	8	target	target	NOUN
ijtc-570	208	9	penerimaan	penerimaan	VERB
ijtc-570	208	10	pajak	pajak	ADV
ijtc-570	208	11	tahun	tahun	PROPN
ijtc-570	208	12	2020	2020	NUM
ijtc-570	208	13	.	.	PUNCT
ijtc-570	209	1	jurnal	jurnal	ADJ
ijtc-570	209	2	pajak	pajak	PROPN
ijtc-570	209	3	indonesia	indonesia	PROPN
ijtc-570	209	4	(	(	PUNCT
ijtc-570	209	5	indonesian	indonesian	ADJ
ijtc-570	209	6	tax	tax	NOUN
ijtc-570	209	7	review	review	PROPN
ijtc-570	209	8	)	)	PUNCT
ijtc-570	209	9	,	,	PUNCT
ijtc-570	209	10	4(2	4(2	NUM
ijtc-570	209	11	)	)	PUNCT
ijtc-570	209	12	,	,	PUNCT
ijtc-570	209	13	14–20	14–20	NUM
ijtc-570	209	14	.	.	PROPN
ijtc-570	209	15	https://doi.org/10.31092/jpi.v4i2.1015	https://doi.org/10.31092/jpi.v4i2.1015	PROPN
ijtc-570	209	16	latofah	latofah	PROPN
ijtc-570	209	17	,	,	PUNCT
ijtc-570	209	18	n.	n.	NOUN
ijtc-570	209	19	,	,	PUNCT
ijtc-570	209	20	&	&	CCONJ
ijtc-570	209	21	harjo	harjo	PROPN
ijtc-570	209	22	,	,	PUNCT
ijtc-570	209	23	d.	d.	PROPN
ijtc-570	209	24	(	(	PUNCT
ijtc-570	209	25	2020	2020	NUM
ijtc-570	209	26	)	)	PUNCT
ijtc-570	209	27	.	.	PUNCT
ijtc-570	210	1	analisis	analisis	ADJ
ijtc-570	210	2	tax	tax	NOUN
ijtc-570	210	3	awareness	awareness	NOUN
ijtc-570	210	4	dalam	dalam	PROPN
ijtc-570	210	5	upaya	upaya	PROPN
ijtc-570	210	6	meningkatkan	meningkatkan	PROPN
ijtc-570	210	7	kepatuhan	kepatuhan	PROPN
ijtc-570	210	8	wajib	wajib	PROPN
ijtc-570	210	9	pajak	pajak	PROPN
ijtc-570	210	10	di	di	PROPN
ijtc-570	210	11	kantor	kantor	PROPN
ijtc-570	210	12	pelayanan	pelayanan	PROPN
ijtc-570	210	13	pajak	pajak	PROPN
ijtc-570	210	14	pratama	pratama	NOUN
ijtc-570	210	15	bekasi	bekasi	PROPN
ijtc-570	210	16	barat	barat	PROPN
ijtc-570	210	17	.	.	PUNCT
ijtc-570	211	1	jurnal	jurnal	PROPN
ijtc-570	211	2	pajak	pajak	PROPN
ijtc-570	211	3	vokasi	vokasi	NOUN
ijtc-570	211	4	(	(	PUNCT
ijtc-570	211	5	jupasi	jupasi	NOUN
ijtc-570	211	6	)	)	PUNCT
ijtc-570	211	7	,	,	PUNCT
ijtc-570	211	8	2(1	2(1	NUM
ijtc-570	211	9	)	)	PUNCT
ijtc-570	211	10	,	,	PUNCT
ijtc-570	211	11	52–62	52–62	NUM
ijtc-570	211	12	.	.	PUNCT
ijtc-570	212	1	https://doi.org/10.31334/jupasi.v2i1.1121	https://doi.org/10.31334/jupasi.v2i1.1121	PROPN
ijtc-570	212	2	lesmana	lesmana	PROPN
ijtc-570	212	3	,	,	PUNCT
ijtc-570	212	4	b.	b.	PROPN
ijtc-570	212	5	,	,	PUNCT
ijtc-570	212	6	&	&	CCONJ
ijtc-570	212	7	rumaiza	rumaiza	PROPN
ijtc-570	212	8	,	,	PUNCT
ijtc-570	212	9	r.	r.	PROPN
ijtc-570	212	10	(	(	PUNCT
ijtc-570	212	11	2019	2019	NUM
ijtc-570	212	12	)	)	PUNCT
ijtc-570	212	13	.	.	PUNCT
ijtc-570	213	1	analisis	analisis	ADJ
ijtc-570	213	2	kuantitatif	kuantitatif	PROPN
ijtc-570	213	3	pendapatan	pendapatan	PROPN
ijtc-570	213	4	pajak	pajak	PROPN
ijtc-570	213	5	reklame	reklame	PROPN
ijtc-570	213	6	terhadap	terhadap	PROPN
ijtc-570	213	7	pendapatan	pendapatan	PROPN
ijtc-570	213	8	asli	asli	PROPN
ijtc-570	213	9	daerah	daerah	PROPN
ijtc-570	214	1	pemerintah	pemerintah	PROPN
ijtc-570	214	2	daerah	daerah	PROPN
ijtc-570	214	3	kota	kota	PROPN
ijtc-570	214	4	tasikmalaya	tasikmalaya	PROPN
ijtc-570	214	5	di	di	PROPN
ijtc-570	214	6	dinas	dinas	PROPN
ijtc-570	214	7	pendapatan	pendapatan	PROPN
ijtc-570	214	8	kota	kota	PROPN
ijtc-570	214	9	tasikmalaya	tasikmalaya	PROPN
ijtc-570	214	10	.	.	PUNCT
ijtc-570	215	1	jurnal	jurnal	PROPN
ijtc-570	215	2	riset	riset	PROPN
ijtc-570	215	3	akuntansi	akuntansi	PROPN
ijtc-570	215	4	dan	dan	PROPN
ijtc-570	215	5	bisnis	bisnis	PROPN
ijtc-570	215	6	jrak	jrak	PROPN
ijtc-570	215	7	,	,	PUNCT
ijtc-570	215	8	5(1	5(1	NUM
ijtc-570	215	9	)	)	PUNCT
ijtc-570	215	10	,	,	PUNCT
ijtc-570	215	11	33–39	33–39	NUM
ijtc-570	215	12	.	.	PUNCT
ijtc-570	216	1	https://jurnal.plb.ac.id/index.php/jrak/article/view/431	https://jurnal.plb.ac.id/index.php/jrak/article/view/431	PROPN
ijtc-570	216	2	lhoka	lhoka	PROPN
ijtc-570	216	3	,	,	PUNCT
ijtc-570	216	4	n.	n.	PROPN
ijtc-570	216	5	l.	l.	PROPN
ijtc-570	216	6	p.	p.	PROPN
ijtc-570	216	7	d.	d.	PROPN
ijtc-570	216	8	p.	p.	PROPN
ijtc-570	216	9	,	,	PUNCT
ijtc-570	216	10	&	&	CCONJ
ijtc-570	216	11	sukartha	sukartha	PROPN
ijtc-570	216	12	,	,	PUNCT
ijtc-570	216	13	i.	i.	PROPN
ijtc-570	216	14	m.	m.	PROPN
ijtc-570	216	15	(	(	PUNCT
ijtc-570	216	16	2020	2020	NUM
ijtc-570	216	17	)	)	PUNCT
ijtc-570	216	18	.	.	PUNCT
ijtc-570	217	1	pengaruh	pengaruh	NOUN
ijtc-570	217	2	e	e	NOUN
ijtc-570	217	3	-	-	NOUN
ijtc-570	217	4	spt	spt	ADJ
ijtc-570	217	5	,	,	PUNCT
ijtc-570	217	6	sanksi	sanksi	PROPN
ijtc-570	217	7	,	,	PUNCT
ijtc-570	217	8	sosialisasi	sosialisasi	PROPN
ijtc-570	217	9	,	,	PUNCT
ijtc-570	217	10	pengetahuan	pengetahuan	NOUN
ijtc-570	217	11	perpajakan	perpajakan	X
ijtc-570	217	12	,	,	PUNCT
ijtc-570	217	13	dan	dan	PROPN
ijtc-570	217	14	moralitas	moralitas	PROPN
ijtc-570	217	15	pada	pada	PROPN
ijtc-570	217	16	kepatuhan	kepatuhan	PROPN
ijtc-570	217	17	wajib	wajib	PROPN
ijtc-570	217	18	pajak	pajak	PROPN
ijtc-570	217	19	.	.	PUNCT
ijtc-570	218	1	e	e	X
ijtc-570	218	2	-	-	ADJ
ijtc-570	218	3	jurnal	jurnal	ADJ
ijtc-570	218	4	akuntansi	akuntansi	PROPN
ijtc-570	218	5	,	,	PUNCT
ijtc-570	218	6	an	an	DET
ijtc-570	218	7	analysis	analysis	NOUN
ijtc-570	218	8	of	of	ADP
ijtc-570	218	9	the	the	DET
ijtc-570	218	10	effectiveness	effectiveness	NOUN
ijtc-570	218	11	of	of	ADP
ijtc-570	218	12	samsat	samsat	PROPN
ijtc-570	218	13	j'bret	j'bret	PROPN
ijtc-570	218	14	service	service	PROPN
ijtc-570	218	15	(	(	PUNCT
ijtc-570	218	16	west	west	PROPN
ijtc-570	218	17	java	java	PROPN
ijtc-570	218	18	ngabret	ngabret	PROPN
ijtc-570	218	19	)	)	PUNCT
ijtc-570	218	20	during	during	ADP
ijtc-570	218	21	the	the	DET
ijtc-570	218	22	covid19	covid19	NOUN
ijtc-570	218	23	pandemic	pandemic	ADJ
ijtc-570	218	24	to	to	PART
ijtc-570	218	25	improve	improve	VERB
ijtc-570	218	26	the	the	DET
ijtc-570	218	27	tax	tax	NOUN
ijtc-570	218	28	compliance	compliance	NOUN
ijtc-570	218	29	of	of	ADP
ijtc-570	218	30	motorized	motorize	VERB
ijtc-570	218	31	vehicles	vehicle	NOUN
ijtc-570	218	32	at	at	ADP
ijtc-570	218	33	the	the	DET
ijtc-570	218	34	office	office	NOUN
ijtc-570	218	35	of	of	ADP
ijtc-570	218	36	samsat	samsat	VERB
ijtc-570	218	37	bekasi	bekasi	PROPN
ijtc-570	218	38	city	city	PROPN
ijtc-570	218	39	andayani	andayani	PROPN
ijtc-570	218	40	,	,	PUNCT
ijtc-570	218	41	prayoga	prayoga	NOUN
ijtc-570	218	42	,	,	PUNCT
ijtc-570	218	43	and	and	CCONJ
ijtc-570	218	44	hidayati	hidayati	NOUN
ijtc-570	218	45	383	383	NUM
ijtc-570	218	46	|	|	ADV
ijtc-570	218	47	ilomata	ilomata	PROPN
ijtc-570	218	48	international	international	ADJ
ijtc-570	218	49	journal	journal	NOUN
ijtc-570	218	50	of	of	ADP
ijtc-570	218	51	tax	tax	PROPN
ijtc-570	218	52	&	&	CCONJ
ijtc-570	218	53	accounting	account	VERB
ijtc-570	218	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	218	55	30(7	30(7	NUM
ijtc-570	218	56	)	)	PUNCT
ijtc-570	218	57	,	,	PUNCT
ijtc-570	218	58	1699	1699	NUM
ijtc-570	218	59	.	.	PUNCT
ijtc-570	219	1	https://doi.org/10.24843/eja.2020.v30.i07.p07	https://doi.org/10.24843/eja.2020.v30.i07.p07	ADJ
ijtc-570	219	2	lim	lim	PROPN
ijtc-570	219	3	,	,	PUNCT
ijtc-570	219	4	s.	s.	PROPN
ijtc-570	219	5	a.	a.	PROPN
ijtc-570	219	6	,	,	PUNCT
ijtc-570	219	7	&	&	CCONJ
ijtc-570	219	8	indrawati	indrawati	PROPN
ijtc-570	219	9	,	,	PUNCT
ijtc-570	219	10	l.	l.	PROPN
ijtc-570	219	11	(	(	PUNCT
ijtc-570	219	12	2016	2016	NUM
ijtc-570	219	13	)	)	PUNCT
ijtc-570	219	14	.	.	PUNCT
ijtc-570	220	1	perlakuan	perlakuan	PROPN
ijtc-570	220	2	pajak	pajak	PROPN
ijtc-570	220	3	pertambahan	pertambahan	PROPN
ijtc-570	220	4	nilai	nilai	PROPN
ijtc-570	220	5	transaksi	transaksi	PROPN
ijtc-570	221	1	e	e	PROPN
ijtc-570	221	2	-	-	PROPN
ijtc-570	221	3	commerce	commerce	PROPN
ijtc-570	221	4	di	di	PROPN
ijtc-570	221	5	indonesia	indonesia	PROPN
ijtc-570	221	6	.	.	PUNCT
ijtc-570	222	1	bip	bip	PROPN
ijtc-570	222	2	’s	’s	PART
ijtc-570	222	3	jurnal	jurnal	PROPN
ijtc-570	222	4	bisnis	bisnis	PROPN
ijtc-570	222	5	perspektif	perspektif	PROPN
ijtc-570	222	6	,	,	PUNCT
ijtc-570	222	7	8(1	8(1	NOUN
ijtc-570	222	8	)	)	PUNCT
ijtc-570	222	9	,	,	PUNCT
ijtc-570	222	10	36–57	36–57	NUM
ijtc-570	222	11	.	.	PUNCT
ijtc-570	223	1	https://doi.org/10.37477/bip.v8i1.35	https://doi.org/10.37477/bip.v8i1.35	PROPN
ijtc-570	223	2	mardiasmo	mardiasmo	PROPN
ijtc-570	223	3	.	.	PUNCT
ijtc-570	224	1	(	(	PUNCT
ijtc-570	224	2	2016	2016	NUM
ijtc-570	224	3	)	)	PUNCT
ijtc-570	224	4	.	.	PUNCT
ijtc-570	225	1	perpajakan	perpajakan	INTJ
ijtc-570	225	2	(	(	PUNCT
ijtc-570	225	3	mardiasmo	mardiasmo	PROPN
ijtc-570	225	4	(	(	PUNCT
ijtc-570	225	5	ed	ed	NOUN
ijtc-570	225	6	.	.	PUNCT
ijtc-570	225	7	)	)	PUNCT
ijtc-570	225	8	;	;	PUNCT
ijtc-570	225	9	3rd	3rd	ADJ
ijtc-570	225	10	ed	ed	NOUN
ijtc-570	225	11	.	.	PUNCT
ijtc-570	225	12	)	)	PUNCT
ijtc-570	225	13	.	.	PUNCT
ijtc-570	226	1	andi	andi	PROPN
ijtc-570	226	2	publishing	publishing	PROPN
ijtc-570	226	3	.	.	PUNCT
ijtc-570	227	1	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=det	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=det	NOUN
ijtc-570	227	2	ail	ail	PROPN
ijtc-570	227	3	megayani	megayani	PROPN
ijtc-570	227	4	,	,	PUNCT
ijtc-570	227	5	n.	n.	PROPN
ijtc-570	227	6	k.	k.	PROPN
ijtc-570	227	7	m.	m.	PROPN
ijtc-570	227	8	,	,	PUNCT
ijtc-570	227	9	&	&	CCONJ
ijtc-570	227	10	noviari	noviari	PROPN
ijtc-570	227	11	,	,	PUNCT
ijtc-570	227	12	n.	n.	NOUN
ijtc-570	227	13	(	(	PUNCT
ijtc-570	227	14	2021	2021	NUM
ijtc-570	227	15	)	)	PUNCT
ijtc-570	227	16	.	.	PUNCT
ijtc-570	228	1	pengaruh	pengaruh	NOUN
ijtc-570	228	2	program	program	NOUN
ijtc-570	228	3	e	e	NOUN
ijtc-570	228	4	-	-	NOUN
ijtc-570	228	5	samsat	samsat	ADJ
ijtc-570	228	6	,	,	PUNCT
ijtc-570	228	7	samsat	samsat	NOUN
ijtc-570	228	8	keliling	keliling	NOUN
ijtc-570	228	9	,	,	PUNCT
ijtc-570	228	10	dan	dan	PROPN
ijtc-570	228	11	kepuasan	kepuasan	PROPN
ijtc-570	229	1	wajib	wajib	PROPN
ijtc-570	229	2	pajak	pajak	PROPN
ijtc-570	229	3	pada	pada	PROPN
ijtc-570	229	4	kepatuhan	kepatuhan	PROPN
ijtc-570	229	5	wajib	wajib	PROPN
ijtc-570	229	6	pajak	pajak	PROPN
ijtc-570	229	7	kendaraan	kendaraan	PROPN
ijtc-570	229	8	bermotor	bermotor	NOUN
ijtc-570	229	9	.	.	PUNCT
ijtc-570	230	1	e	e	X
ijtc-570	230	2	-	-	ADJ
ijtc-570	230	3	jurnal	jurnal	ADJ
ijtc-570	230	4	akuntansi	akuntansi	PROPN
ijtc-570	230	5	,	,	PUNCT
ijtc-570	230	6	31(8	31(8	NUM
ijtc-570	230	7	)	)	PUNCT
ijtc-570	230	8	,	,	PUNCT
ijtc-570	230	9	1936	1936	NUM
ijtc-570	230	10	.	.	PUNCT
ijtc-570	231	1	https://doi.org/10.24843/eja.2021.v31.i08.p05	https://doi.org/10.24843/eja.2021.v31.i08.p05	PROPN
ijtc-570	231	2	miles	mile	NOUN
ijtc-570	231	3	,	,	PUNCT
ijtc-570	231	4	m.	m.	PROPN
ijtc-570	231	5	b.	b.	PROPN
ijtc-570	231	6	,	,	PUNCT
ijtc-570	231	7	&	&	CCONJ
ijtc-570	231	8	huberman	huberman	NOUN
ijtc-570	231	9	,	,	PUNCT
ijtc-570	231	10	m.	m.	NOUN
ijtc-570	231	11	a.	a.	NOUN
ijtc-570	231	12	(	(	PUNCT
ijtc-570	231	13	1994	1994	NUM
ijtc-570	231	14	)	)	PUNCT
ijtc-570	231	15	.	.	PUNCT
ijtc-570	232	1	qualitative	qualitative	ADJ
ijtc-570	232	2	data	datum	NOUN
ijtc-570	232	3	analysis	analysis	NOUN
ijtc-570	232	4	:	:	PUNCT
ijtc-570	232	5	an	an	DET
ijtc-570	232	6	expanded	expand	VERB
ijtc-570	232	7	sourcebook	sourcebook	NOUN
ijtc-570	232	8	(	(	PUNCT
ijtc-570	232	9	2nd	2nd	ADJ
ijtc-570	232	10	ed	ed	NOUN
ijtc-570	232	11	.	.	PUNCT
ijtc-570	232	12	)	)	PUNCT
ijtc-570	232	13	.	.	PUNCT
ijtc-570	233	1	sage	sage	NOUN
ijtc-570	233	2	publications	publication	NOUN
ijtc-570	233	3	,	,	PUNCT
ijtc-570	233	4	inc	inc	PROPN
ijtc-570	233	5	.	.	PROPN
ijtc-570	233	6	https://books.google.com/books/about/qualitative_data_analysis.html?id=u4lu_wj5qec	https://books.google.com/books/about/qualitative_data_analysis.html?id=u4lu_wj5qec	PROPN
ijtc-570	233	7	moleong	moleong	PROPN
ijtc-570	233	8	,	,	PUNCT
ijtc-570	233	9	j.	j.	PROPN
ijtc-570	233	10	l.	l.	PROPN
ijtc-570	233	11	(	(	PUNCT
ijtc-570	233	12	2018	2018	NUM
ijtc-570	233	13	)	)	PUNCT
ijtc-570	233	14	.	.	PUNCT
ijtc-570	234	1	qualitative	qualitative	ADJ
ijtc-570	234	2	research	research	NOUN
ijtc-570	234	3	methodology	methodology	NOUN
ijtc-570	234	4	(	(	PUNCT
ijtc-570	234	5	8th	8th	ADJ
ijtc-570	234	6	ed	ed	NOUN
ijtc-570	234	7	.	.	PUNCT
ijtc-570	234	8	)	)	PUNCT
ijtc-570	234	9	.	.	PUNCT
ijtc-570	235	1	remaja	remaja	PROPN
ijtc-570	235	2	rosdakarya	rosdakarya	PROPN
ijtc-570	235	3	.	.	PUNCT
ijtc-570	236	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	NOUN
ijtc-570	236	2	muasaroh	muasaroh	NOUN
ijtc-570	236	3	,	,	PUNCT
ijtc-570	236	4	l.	l.	PROPN
ijtc-570	236	5	(	(	PUNCT
ijtc-570	236	6	2013	2013	NUM
ijtc-570	236	7	)	)	PUNCT
ijtc-570	236	8	.	.	PUNCT
ijtc-570	237	1	aspek	aspek	NOUN
ijtc-570	237	2	aspek	aspek	NOUN
ijtc-570	237	3	efektivitas	efektivita	NOUN
ijtc-570	237	4	(	(	PUNCT
ijtc-570	237	5	2nd	2nd	ADJ
ijtc-570	237	6	ed	ed	NOUN
ijtc-570	237	7	.	.	PUNCT
ijtc-570	237	8	)	)	PUNCT
ijtc-570	237	9	.	.	PUNCT
ijtc-570	238	1	penerbit	penerbit	PROPN
ijtc-570	238	2	literasi	literasi	PROPN
ijtc-570	238	3	.	.	PUNCT
ijtc-570	239	1	https://jurnal.untirta.ac.id/index.php/e-plus/article/view/1182	https://jurnal.untirta.ac.id/index.php/e-plus/article/view/1182	PROPN
ijtc-570	239	2	mulyadi	mulyadi	PROPN
ijtc-570	239	3	,	,	PUNCT
ijtc-570	239	4	d.	d.	PROPN
ijtc-570	239	5	,	,	PUNCT
ijtc-570	239	6	gedeona	gedeona	PROPN
ijtc-570	239	7	,	,	PUNCT
ijtc-570	239	8	h.	h.	PROPN
ijtc-570	239	9	t.	t.	PROPN
ijtc-570	239	10	,	,	PUNCT
ijtc-570	239	11	&	&	CCONJ
ijtc-570	239	12	afandi	afandi	PROPN
ijtc-570	239	13	,	,	PUNCT
ijtc-570	239	14	m.	m.	NOUN
ijtc-570	239	15	n.	n.	PROPN
ijtc-570	239	16	(	(	PUNCT
ijtc-570	239	17	2016	2016	NUM
ijtc-570	239	18	)	)	PUNCT
ijtc-570	239	19	.	.	PUNCT
ijtc-570	240	1	administrasi	administrasi	NOUN
ijtc-570	240	2	publik	publik	PROPN
ijtc-570	240	3	untuk	untuk	PROPN
ijtc-570	240	4	pelayanan	pelayanan	PROPN
ijtc-570	240	5	publik	publik	PROPN
ijtc-570	240	6	(	(	PUNCT
ijtc-570	240	7	konsep	konsep	PROPN
ijtc-570	240	8	dan	dan	PROPN
ijtc-570	240	9	praktek	praktek	PROPN
ijtc-570	240	10	administrasi	administrasi	NOUN
ijtc-570	240	11	dalam	dalam	PROPN
ijtc-570	240	12	penyu_sunan	penyu_sunan	PROPN
ijtc-570	240	13	sop	sop	PROPN
ijtc-570	240	14	,	,	PUNCT
ijtc-570	240	15	standar	standar	PROPN
ijtc-570	240	16	pelayanan	pelayanan	PROPN
ijtc-570	240	17	,	,	PUNCT
ijtc-570	240	18	etika	etika	PROPN
ijtc-570	240	19	pelayanan	pelayanan	PROPN
ijtc-570	240	20	,	,	PUNCT
ijtc-570	240	21	inovasi	inovasi	PROPN
ijtc-570	240	22	untuk	untuk	PROPN
ijtc-570	240	23	kinerja	kinerja	PROPN
ijtc-570	240	24	organisasi	organisasi	PROPN
ijtc-570	240	25	)	)	PUNCT
ijtc-570	240	26	(	(	PUNCT
ijtc-570	240	27	e.	e.	PROPN
ijtc-570	240	28	jubaedah	jubaedah	PROPN
ijtc-570	240	29	&	&	CCONJ
ijtc-570	240	30	e.	e.	PROPN
ijtc-570	240	31	yustiono	yustiono	PROPN
ijtc-570	240	32	(	(	PUNCT
ijtc-570	240	33	eds	ed	NOUN
ijtc-570	240	34	.	.	PUNCT
ijtc-570	240	35	)	)	PUNCT
ijtc-570	240	36	;	;	PUNCT
ijtc-570	240	37	1st	1st	ADJ
ijtc-570	240	38	ed	ed	NOUN
ijtc-570	240	39	.	.	PUNCT
ijtc-570	240	40	)	)	PUNCT
ijtc-570	240	41	.	.	PUNCT
ijtc-570	241	1	alfabeta	alfabeta	PROPN
ijtc-570	241	2	.	.	PUNCT
ijtc-570	242	1	https://opac.perpusnas.go.id/detailopac.aspx?id=985777	https://opac.perpusnas.go.id/detailopac.aspx?id=985777	ADJ
ijtc-570	242	2	mustofa	mustofa	PROPN
ijtc-570	242	3	,	,	PUNCT
ijtc-570	242	4	z.	z.	PROPN
ijtc-570	242	5	(	(	PUNCT
ijtc-570	242	6	2017	2017	NUM
ijtc-570	242	7	)	)	PUNCT
ijtc-570	242	8	.	.	PUNCT
ijtc-570	243	1	inovasi	inovasi	PROPN
ijtc-570	243	2	pelayanan	pelayanan	PROPN
ijtc-570	243	3	pembayaran	pembayaran	VERB
ijtc-570	243	4	pajak	pajak	ADV
ijtc-570	243	5	kendaraan	kendaraan	PROPN
ijtc-570	243	6	bermotor	bermotor	PROPN
ijtc-570	243	7	melalui	melalui	PROPN
ijtc-570	243	8	layanan	layanan	PROPN
ijtc-570	243	9	samsat	samsat	PROPN
ijtc-570	243	10	mini	mini	NOUN
ijtc-570	243	11	(	(	PUNCT
ijtc-570	243	12	samin	samin	PROPN
ijtc-570	243	13	)	)	PUNCT
ijtc-570	243	14	di	di	PROPN
ijtc-570	243	15	kantor	kantor	PROPN
ijtc-570	243	16	bersama	bersama	PROPN
ijtc-570	243	17	samsat	samsat	PROPN
ijtc-570	243	18	kabupaten	kabupaten	PROPN
ijtc-570	243	19	bojonegoro	bojonegoro	PROPN
ijtc-570	243	20	.	.	PUNCT
ijtc-570	244	1	jurnal	jurnal	ADJ
ijtc-570	244	2	publika	publika	NOUN
ijtc-570	244	3	,	,	PUNCT
ijtc-570	244	4	5(1	5(1	NUM
ijtc-570	244	5	)	)	PUNCT
ijtc-570	244	6	,	,	PUNCT
ijtc-570	244	7	1–8	1–8	X
ijtc-570	244	8	.	.	PUNCT
ijtc-570	245	1	https://doi.org/https://doi.org/10.26740/publika.v5n1.p%25p	https://doi.org/https://doi.org/10.26740/publika.v5n1.p%25p	PROPN
ijtc-570	245	2	nguyen	nguyen	PROPN
ijtc-570	245	3	,	,	PUNCT
ijtc-570	245	4	h.	h.	PROPN
ijtc-570	245	5	t.	t.	PROPN
ijtc-570	245	6	,	,	PUNCT
ijtc-570	245	7	&	&	CCONJ
ijtc-570	245	8	darsono	darsono	PROPN
ijtc-570	245	9	,	,	PUNCT
ijtc-570	245	10	s.	s.	PROPN
ijtc-570	245	11	n.	n.	PROPN
ijtc-570	245	12	a.	a.	PROPN
ijtc-570	245	13	c.	c.	PROPN
ijtc-570	245	14	(	(	PUNCT
ijtc-570	245	15	2022	2022	NUM
ijtc-570	245	16	)	)	PUNCT
ijtc-570	245	17	.	.	PUNCT
ijtc-570	246	1	the	the	DET
ijtc-570	246	2	impacts	impact	NOUN
ijtc-570	246	3	of	of	ADP
ijtc-570	246	4	tax	tax	NOUN
ijtc-570	246	5	revenue	revenue	NOUN
ijtc-570	246	6	and	and	CCONJ
ijtc-570	246	7	investment	investment	NOUN
ijtc-570	246	8	on	on	ADP
ijtc-570	246	9	the	the	DET
ijtc-570	246	10	economic	economic	ADJ
ijtc-570	246	11	growth	growth	NOUN
ijtc-570	246	12	in	in	ADP
ijtc-570	246	13	southeast	southeast	ADJ
ijtc-570	246	14	asian	asian	ADJ
ijtc-570	246	15	countries	country	NOUN
ijtc-570	246	16	.	.	PUNCT
ijtc-570	247	1	journal	journal	NOUN
ijtc-570	247	2	of	of	ADP
ijtc-570	247	3	accounting	accounting	NOUN
ijtc-570	247	4	and	and	CCONJ
ijtc-570	247	5	investment	investment	NOUN
ijtc-570	247	6	,	,	PUNCT
ijtc-570	247	7	23(1	23(1	NUM
ijtc-570	247	8	)	)	PUNCT
ijtc-570	247	9	,	,	PUNCT
ijtc-570	247	10	128–146	128–146	NUM
ijtc-570	247	11	.	.	PUNCT
ijtc-570	248	1	https://doi.org/10.18196/jai.v23i1.13270	https://doi.org/10.18196/jai.v23i1.13270	PROPN
ijtc-570	248	2	nurfadiyah	nurfadiyah	NOUN
ijtc-570	248	3	,	,	PUNCT
ijtc-570	248	4	a.	a.	NOUN
ijtc-570	248	5	(	(	PUNCT
ijtc-570	248	6	2020	2020	NUM
ijtc-570	248	7	)	)	PUNCT
ijtc-570	248	8	.	.	PUNCT
ijtc-570	249	1	pengaruh	pengaruh	NOUN
ijtc-570	249	2	program	program	NOUN
ijtc-570	249	3	samsat	samsat	VERB
ijtc-570	249	4	j’bret	j’bret	PROPN
ijtc-570	249	5	terhadap	terhadap	PROPN
ijtc-570	249	6	kepatuhan	kepatuhan	PROPN
ijtc-570	249	7	wajib	wajib	PROPN
ijtc-570	250	1	pajak	pajak	PROPN
ijtc-570	250	2	kendaraan	kendaraan	PROPN
ijtc-570	250	3	bermotor	bermotor	PROPN
ijtc-570	250	4	di	di	PROPN
ijtc-570	250	5	kota	kota	PROPN
ijtc-570	250	6	bandung	bandung	PROPN
ijtc-570	251	1	[	[	X
ijtc-570	251	2	universitas	universita	NOUN
ijtc-570	251	3	pendidikan	pendidikan	PROPN
ijtc-570	251	4	indonesia	indonesia	PROPN
ijtc-570	251	5	]	]	X
ijtc-570	251	6	.	.	PUNCT
ijtc-570	252	1	http://repository.upi.edu/55290/	http://repository.upi.edu/55290/	ADJ
ijtc-570	252	2	octaviany	octaviany	NOUN
ijtc-570	252	3	,	,	PUNCT
ijtc-570	252	4	f.	f.	PROPN
ijtc-570	252	5	,	,	PUNCT
ijtc-570	252	6	rustanto	rustanto	PROPN
ijtc-570	252	7	,	,	PUNCT
ijtc-570	252	8	a.	a.	PROPN
ijtc-570	252	9	e.	e.	PROPN
ijtc-570	252	10	,	,	PUNCT
ijtc-570	252	11	&	&	CCONJ
ijtc-570	252	12	kartini	kartini	PROPN
ijtc-570	252	13	,	,	PUNCT
ijtc-570	252	14	i.	i.	NOUN
ijtc-570	252	15	(	(	PUNCT
ijtc-570	252	16	2021	2021	NUM
ijtc-570	252	17	)	)	PUNCT
ijtc-570	252	18	.	.	PUNCT
ijtc-570	253	1	analisis	analisis	NOUN
ijtc-570	253	2	pelayanan	pelayanan	VERB
ijtc-570	253	3	pajak	pajak	ADV
ijtc-570	253	4	dalam	dalam	PROPN
ijtc-570	253	5	meningkatan	meningkatan	PROPN
ijtc-570	253	6	pendapatan	pendapatan	PROPN
ijtc-570	253	7	asli	asli	PROPN
ijtc-570	253	8	daerah	daerah	PROPN
ijtc-570	253	9	(	(	PUNCT
ijtc-570	253	10	pad	pad	NOUN
ijtc-570	253	11	)	)	PUNCT
ijtc-570	253	12	di	di	NOUN
ijtc-570	253	13	wilayah	wilayah	NOUN
ijtc-570	253	14	kota	kota	PROPN
ijtc-570	253	15	jakarta	jakarta	PROPN
ijtc-570	253	16	utara	utara	PROPN
ijtc-570	253	17	.	.	PUNCT
ijtc-570	254	1	jurnal	jurnal	ADJ
ijtc-570	254	2	reformasi	reformasi	PROPN
ijtc-570	254	3	administrasi	administrasi	NOUN
ijtc-570	254	4	,	,	PUNCT
ijtc-570	254	5	8(1	8(1	NOUN
ijtc-570	254	6	)	)	PUNCT
ijtc-570	254	7	,	,	PUNCT
ijtc-570	254	8	10–21	10–21	NUM
ijtc-570	254	9	.	.	PUNCT
ijtc-570	255	1	https://doi.org/https://doi.org/10.31334/reformasi.v8i1.1415	https://doi.org/https://doi.org/10.31334/reformasi.v8i1.1415	NUM
ijtc-570	256	1	paramitha	paramitha	PROPN
ijtc-570	256	2	,	,	PUNCT
ijtc-570	256	3	p.	p.	PROPN
ijtc-570	256	4	d.	d.	PROPN
ijtc-570	256	5	a.	a.	PROPN
ijtc-570	256	6	,	,	PUNCT
ijtc-570	256	7	&	&	CCONJ
ijtc-570	256	8	supadmi	supadmi	PROPN
ijtc-570	256	9	,	,	PUNCT
ijtc-570	256	10	n.	n.	PROPN
ijtc-570	256	11	l.	l.	PROPN
ijtc-570	256	12	(	(	PUNCT
ijtc-570	256	13	2021	2021	NUM
ijtc-570	256	14	)	)	PUNCT
ijtc-570	256	15	.	.	PUNCT
ijtc-570	257	1	reformasi	reformasi	NOUN
ijtc-570	257	2	administrasi	administrasi	NOUN
ijtc-570	257	3	perpajakan	perpajakan	VERB
ijtc-570	257	4	,	,	PUNCT
ijtc-570	257	5	implementasi	implementasi	NOUN
ijtc-570	257	6	penerapan	penerapan	PROPN
ijtc-570	257	7	e	e	PROPN
ijtc-570	257	8	-	-	NOUN
ijtc-570	257	9	faktur	faktur	PRON
ijtc-570	258	1	dan	dan	PROPN
ijtc-570	258	2	kepatuhan	kepatuhan	PROPN
ijtc-570	258	3	pelaporan	pelaporan	VERB
ijtc-570	258	4	wajib	wajib	PROPN
ijtc-570	258	5	pajak	pajak	ADV
ijtc-570	258	6	.	.	PUNCT
ijtc-570	259	1	e	e	X
ijtc-570	259	2	-	-	ADJ
ijtc-570	259	3	jurnal	jurnal	ADJ
ijtc-570	259	4	akuntansi	akuntansi	PROPN
ijtc-570	259	5	,	,	PUNCT
ijtc-570	259	6	31(3	31(3	NUM
ijtc-570	259	7	)	)	PUNCT
ijtc-570	259	8	,	,	PUNCT
ijtc-570	259	9	540	540	NUM
ijtc-570	259	10	.	.	PUNCT
ijtc-570	260	1	https://doi.org/10.24843/eja.2021.v31.i03.p02	https://doi.org/10.24843/eja.2021.v31.i03.p02	NOUN
ijtc-570	260	2	pasolong	pasolong	NOUN
ijtc-570	260	3	,	,	PUNCT
ijtc-570	260	4	h.	h.	PROPN
ijtc-570	260	5	(	(	PUNCT
ijtc-570	260	6	2019	2019	NUM
ijtc-570	260	7	)	)	PUNCT
ijtc-570	260	8	.	.	PUNCT
ijtc-570	261	1	teori	teori	PROPN
ijtc-570	261	2	administrasi	administrasi	PROPN
ijtc-570	261	3	publik	publik	PROPN
ijtc-570	261	4	(	(	PUNCT
ijtc-570	261	5	9th	9th	ADJ
ijtc-570	261	6	ed	ed	NOUN
ijtc-570	261	7	.	.	PUNCT
ijtc-570	261	8	)	)	PUNCT
ijtc-570	261	9	.	.	PUNCT
ijtc-570	262	1	alfabeta	alfabeta	PROPN
ijtc-570	262	2	.	.	PUNCT
ijtc-570	263	1	https://cvalfabeta.com/product/teori-administrasi-publik/	https://cvalfabeta.com/product/teori-administrasi-publik/	PROPN
ijtc-570	263	2	patton	patton	PROPN
ijtc-570	263	3	,	,	PUNCT
ijtc-570	263	4	m.	m.	NOUN
ijtc-570	263	5	q.	q.	PROPN
ijtc-570	263	6	(	(	PUNCT
ijtc-570	263	7	1990	1990	NUM
ijtc-570	263	8	)	)	PUNCT
ijtc-570	263	9	.	.	PUNCT
ijtc-570	264	1	qualitative	qualitative	ADJ
ijtc-570	264	2	evaluation	evaluation	NOUN
ijtc-570	264	3	and	and	CCONJ
ijtc-570	264	4	research	research	NOUN
ijtc-570	264	5	methods	method	NOUN
ijtc-570	264	6	(	(	PUNCT
ijtc-570	264	7	2nd	2nd	ADJ
ijtc-570	264	8	ed	ed	NOUN
ijtc-570	264	9	.	.	PUNCT
ijtc-570	264	10	)	)	PUNCT
ijtc-570	264	11	.	.	PUNCT
ijtc-570	265	1	sage	sage	NOUN
ijtc-570	265	2	publications	publication	NOUN
ijtc-570	265	3	,	,	PUNCT
ijtc-570	265	4	inc	inc	PROPN
ijtc-570	265	5	.	.	PROPN
ijtc-570	265	6	https://psycnet.apa.org/record/1990-97369-000	https://psycnet.apa.org/record/1990-97369-000	PROPN
ijtc-570	265	7	pohan	pohan	PROPN
ijtc-570	265	8	,	,	PUNCT
ijtc-570	265	9	c.	c.	PROPN
ijtc-570	265	10	a.	a.	NOUN
ijtc-570	265	11	(	(	PUNCT
ijtc-570	265	12	2021	2021	NUM
ijtc-570	265	13	)	)	PUNCT
ijtc-570	265	14	.	.	PUNCT
ijtc-570	266	1	kebijakan	kebijakan	PROPN
ijtc-570	266	2	dan	dan	PROPN
ijtc-570	266	3	administrasi	administrasi	PROPN
ijtc-570	266	4	perpajakan	perpajakan	PROPN
ijtc-570	266	5	daerah	daerah	PROPN
ijtc-570	266	6	di	di	PROPN
ijtc-570	266	7	indonesia	indonesia	PROPN
ijtc-570	266	8	(	(	PUNCT
ijtc-570	266	9	1st	1st	ADJ
ijtc-570	266	10	ed	ed	NOUN
ijtc-570	266	11	.	.	PUNCT
ijtc-570	266	12	)	)	PUNCT
ijtc-570	266	13	.	.	PUNCT
ijtc-570	267	1	gramedia	gramedia	NOUN
ijtc-570	267	2	pustaka	pustaka	ADJ
ijtc-570	267	3	utama	utama	PROPN
ijtc-570	267	4	.	.	PUNCT
ijtc-570	268	1	https://ebooks.gramedia.com/books/kebijakan-dan-administrasian	https://ebooks.gramedia.com/books/kebijakan-dan-administrasian	ADJ
ijtc-570	268	2	analysis	analysis	NOUN
ijtc-570	268	3	of	of	ADP
ijtc-570	268	4	the	the	DET
ijtc-570	268	5	effectiveness	effectiveness	NOUN
ijtc-570	268	6	of	of	ADP
ijtc-570	268	7	samsat	samsat	PROPN
ijtc-570	268	8	j'bret	j'bret	PROPN
ijtc-570	268	9	service	service	PROPN
ijtc-570	268	10	(	(	PUNCT
ijtc-570	268	11	west	west	PROPN
ijtc-570	268	12	java	java	PROPN
ijtc-570	268	13	ngabret	ngabret	PROPN
ijtc-570	268	14	)	)	PUNCT
ijtc-570	268	15	during	during	ADP
ijtc-570	268	16	the	the	DET
ijtc-570	268	17	covid19	covid19	NOUN
ijtc-570	268	18	pandemic	pandemic	ADJ
ijtc-570	268	19	to	to	PART
ijtc-570	268	20	improve	improve	VERB
ijtc-570	268	21	the	the	DET
ijtc-570	268	22	tax	tax	NOUN
ijtc-570	268	23	compliance	compliance	NOUN
ijtc-570	268	24	of	of	ADP
ijtc-570	268	25	motorized	motorize	VERB
ijtc-570	268	26	vehicles	vehicle	NOUN
ijtc-570	268	27	at	at	ADP
ijtc-570	268	28	the	the	DET
ijtc-570	268	29	office	office	NOUN
ijtc-570	268	30	of	of	ADP
ijtc-570	268	31	samsat	samsat	VERB
ijtc-570	268	32	bekasi	bekasi	PROPN
ijtc-570	268	33	city	city	PROPN
ijtc-570	268	34	andayani	andayani	PROPN
ijtc-570	268	35	,	,	PUNCT
ijtc-570	268	36	prayoga	prayoga	NOUN
ijtc-570	268	37	,	,	PUNCT
ijtc-570	268	38	and	and	CCONJ
ijtc-570	268	39	hidayati	hidayati	NOUN
ijtc-570	268	40	384	384	NUM
ijtc-570	268	41	|	|	ADV
ijtc-570	268	42	ilomata	ilomata	PROPN
ijtc-570	268	43	international	international	ADJ
ijtc-570	268	44	journal	journal	NOUN
ijtc-570	268	45	of	of	ADP
ijtc-570	268	46	tax	tax	PROPN
ijtc-570	268	47	&	&	CCONJ
ijtc-570	268	48	accounting	accounting	PROPN
ijtc-570	268	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	268	50	perpajakan	perpajakan	PROPN
ijtc-570	268	51	-	-	PUNCT
ijtc-570	268	52	daerah	daerah	PROPN
ijtc-570	268	53	-	-	PUNCT
ijtc-570	268	54	di	di	NOUN
ijtc-570	268	55	-	-	PROPN
ijtc-570	268	56	indonesia	indonesia	PROPN
ijtc-570	268	57	purwanto	purwanto	NOUN
ijtc-570	268	58	,	,	PUNCT
ijtc-570	268	59	p.	p.	PROPN
ijtc-570	268	60	,	,	PUNCT
ijtc-570	268	61	&	&	CCONJ
ijtc-570	268	62	safira	safira	PROPN
ijtc-570	268	63	,	,	PUNCT
ijtc-570	268	64	h.	h.	PROPN
ijtc-570	268	65	(	(	PUNCT
ijtc-570	268	66	2020	2020	NUM
ijtc-570	268	67	)	)	PUNCT
ijtc-570	268	68	.	.	PUNCT
ijtc-570	269	1	analysis	analysis	NOUN
ijtc-570	269	2	of	of	ADP
ijtc-570	269	3	corporate	corporate	ADJ
ijtc-570	269	4	taxpayer	taxpayer	NOUN
ijtc-570	269	5	compliance	compliance	NOUN
ijtc-570	269	6	and	and	CCONJ
ijtc-570	269	7	its	its	PRON
ijtc-570	269	8	implication	implication	NOUN
ijtc-570	269	9	to	to	ADP
ijtc-570	269	10	self	self	NOUN
ijtc-570	269	11	-	-	PUNCT
ijtc-570	269	12	assessment	assessment	NOUN
ijtc-570	269	13	system	system	NOUN
ijtc-570	269	14	implementation	implementation	NOUN
ijtc-570	269	15	.	.	PUNCT
ijtc-570	270	1	international	international	ADJ
ijtc-570	270	2	journal	journal	PROPN
ijtc-570	270	3	of	of	ADP
ijtc-570	270	4	economics	economics	PROPN
ijtc-570	270	5	development	development	PROPN
ijtc-570	270	6	research	research	PROPN
ijtc-570	270	7	(	(	PUNCT
ijtc-570	270	8	ijedr	ijedr	PROPN
ijtc-570	270	9	)	)	PUNCT
ijtc-570	270	10	,	,	PUNCT
ijtc-570	270	11	1(3	1(3	NUM
ijtc-570	270	12	)	)	PUNCT
ijtc-570	270	13	,	,	PUNCT
ijtc-570	270	14	213–224	213–224	NUM
ijtc-570	270	15	.	.	PUNCT
ijtc-570	271	1	https://doi.org/10.37385/ijedr.v1i3.131	https://doi.org/10.37385/ijedr.v1i3.131	PROPN
ijtc-570	271	2	rahayu	rahayu	PROPN
ijtc-570	271	3	,	,	PUNCT
ijtc-570	271	4	d.	d.	PROPN
ijtc-570	271	5	p.	p.	PROPN
ijtc-570	271	6	(	(	PUNCT
ijtc-570	271	7	2019	2019	NUM
ijtc-570	271	8	)	)	PUNCT
ijtc-570	271	9	.	.	PUNCT
ijtc-570	272	1	faktor	faktor	NOUN
ijtc-570	272	2	-	-	PUNCT
ijtc-570	272	3	faktor	faktor	PROPN
ijtc-570	272	4	yang	yang	PROPN
ijtc-570	272	5	mempengaruhi	mempengaruhi	PROPN
ijtc-570	272	6	kepatuhan	kepatuhan	PROPN
ijtc-570	272	7	sukarela	sukarela	VERB
ijtc-570	272	8	wajib	wajib	PROPN
ijtc-570	272	9	pajak	pajak	PROPN
ijtc-570	272	10	.	.	PUNCT
ijtc-570	273	1	jurnal	jurnal	PROPN
ijtc-570	273	2	akuntansi	akuntansi	PROPN
ijtc-570	273	3	indonesia	indonesia	PROPN
ijtc-570	273	4	,	,	PUNCT
ijtc-570	273	5	8(1	8(1	NOUN
ijtc-570	273	6	)	)	PUNCT
ijtc-570	273	7	,	,	PUNCT
ijtc-570	273	8	17	17	NUM
ijtc-570	273	9	.	.	PUNCT
ijtc-570	273	10	https://doi.org/10.30659/jai.8.1.17-25	https://doi.org/10.30659/jai.8.1.17-25	NOUN
ijtc-570	273	11	ramadani	ramadani	PROPN
ijtc-570	273	12	,	,	PUNCT
ijtc-570	273	13	m.	m.	NOUN
ijtc-570	273	14	a.	a.	PROPN
ijtc-570	273	15	,	,	PUNCT
ijtc-570	273	16	&	&	CCONJ
ijtc-570	273	17	syafari	syafari	PROPN
ijtc-570	273	18	,	,	PUNCT
ijtc-570	273	19	m.	m.	PROPN
ijtc-570	273	20	r.	r.	PROPN
ijtc-570	273	21	(	(	PUNCT
ijtc-570	273	22	2020	2020	NUM
ijtc-570	273	23	)	)	PUNCT
ijtc-570	273	24	.	.	PUNCT
ijtc-570	274	1	kinerja	kinerja	PROPN
ijtc-570	274	2	pegawai	pegawai	PROPN
ijtc-570	274	3	pada	pada	PROPN
ijtc-570	274	4	unit	unit	NOUN
ijtc-570	274	5	pelayanan	pelayanan	PROPN
ijtc-570	274	6	pendapatan	pendapatan	PROPN
ijtc-570	274	7	daerah	daerah	PROPN
ijtc-570	274	8	(	(	PUNCT
ijtc-570	274	9	uppd	uppd	PROPN
ijtc-570	274	10	)	)	PUNCT
ijtc-570	274	11	kantor	kantor	PROPN
ijtc-570	274	12	samsat	samsat	PROPN
ijtc-570	274	13	banjarmasin	banjarmasin	PROPN
ijtc-570	274	14	ii	ii	PROPN
ijtc-570	274	15	.	.	PUNCT
ijtc-570	275	1	jurnal	jurnal	ADJ
ijtc-570	275	2	administrasi	administrasi	PROPN
ijtc-570	275	3	publik	publik	PROPN
ijtc-570	275	4	dan	dan	PROPN
ijtc-570	275	5	pembangunan	pembangunan	PROPN
ijtc-570	275	6	,	,	PUNCT
ijtc-570	275	7	1(2	1(2	NUM
ijtc-570	275	8	)	)	PUNCT
ijtc-570	275	9	.	.	PUNCT
ijtc-570	276	1	https://doi.org/10.20527/jpp.v1i2.2447	https://doi.org/10.20527/jpp.v1i2.2447	PROPN
ijtc-570	276	2	ratnaningsih	ratnaningsih	PROPN
ijtc-570	276	3	,	,	PUNCT
ijtc-570	276	4	d.	d.	PROPN
ijtc-570	276	5	,	,	PUNCT
ijtc-570	276	6	&	&	CCONJ
ijtc-570	276	7	waluyo	waluyo	PROPN
ijtc-570	276	8	,	,	PUNCT
ijtc-570	276	9	w.	w.	NOUN
ijtc-570	276	10	(	(	PUNCT
ijtc-570	276	11	2019	2019	NUM
ijtc-570	276	12	)	)	PUNCT
ijtc-570	276	13	.	.	PUNCT
ijtc-570	277	1	analisis	analisis	ADJ
ijtc-570	277	2	faktor	faktor	NOUN
ijtc-570	277	3	-	-	PUNCT
ijtc-570	277	4	faktor	faktor	NOUN
ijtc-570	277	5	yang	yang	PROPN
ijtc-570	277	6	mempengaruhi	mempengaruhi	VERB
ijtc-570	277	7	kepatuhan	kepatuhan	PROPN
ijtc-570	277	8	pajak	pajak	PROPN
ijtc-570	277	9	reklame	reklame	PROPN
ijtc-570	277	10	pada	pada	PROPN
ijtc-570	277	11	dinas	dinas	PROPN
ijtc-570	277	12	pelayanan	pelayanan	VERB
ijtc-570	277	13	pajak	pajak	PROPN
ijtc-570	277	14	daerah	daerah	PROPN
ijtc-570	277	15	provinsi	provinsi	PROPN
ijtc-570	277	16	dki	dki	PROPN
ijtc-570	277	17	jakarta	jakarta	PROPN
ijtc-570	277	18	.	.	PUNCT
ijtc-570	278	1	jurnal	jurnal	ADJ
ijtc-570	278	2	informasi	informasi	PROPN
ijtc-570	278	3	,	,	PUNCT
ijtc-570	278	4	perpajakan	perpajakan	INTJ
ijtc-570	278	5	,	,	PUNCT
ijtc-570	278	6	akuntansi	akuntansi	PROPN
ijtc-570	278	7	,	,	PUNCT
ijtc-570	278	8	dan	dan	PROPN
ijtc-570	278	9	keuangan	keuangan	PROPN
ijtc-570	278	10	publik	publik	PROPN
ijtc-570	278	11	,	,	PUNCT
ijtc-570	278	12	12(2	12(2	NUM
ijtc-570	278	13	)	)	PUNCT
ijtc-570	278	14	,	,	PUNCT
ijtc-570	278	15	83	83	NUM
ijtc-570	278	16	.	.	PUNCT
ijtc-570	278	17	https://doi.org/10.25105/jipak.v12i2.5113	https://doi.org/10.25105/jipak.v12i2.5113	PROPN
ijtc-570	278	18	rohman	rohman	PROPN
ijtc-570	278	19	,	,	PUNCT
ijtc-570	278	20	a.	a.	PROPN
ijtc-570	278	21	,	,	PUNCT
ijtc-570	278	22	&	&	CCONJ
ijtc-570	278	23	larasati	larasati	PROPN
ijtc-570	278	24	,	,	PUNCT
ijtc-570	278	25	d.	d.	PROPN
ijtc-570	278	26	c.	c.	PROPN
ijtc-570	278	27	(	(	PUNCT
ijtc-570	278	28	2020	2020	NUM
ijtc-570	278	29	)	)	PUNCT
ijtc-570	278	30	.	.	PUNCT
ijtc-570	279	1	standar	standar	PROPN
ijtc-570	279	2	pelayanan	pelayanan	PROPN
ijtc-570	279	3	publik	publik	PROPN
ijtc-570	279	4	di	di	PROPN
ijtc-570	279	5	era	era	PROPN
ijtc-570	279	6	transisi	transisi	VERB
ijtc-570	279	7	new	new	ADJ
ijtc-570	279	8	normal	normal	ADJ
ijtc-570	279	9	.	.	PUNCT
ijtc-570	280	1	reformasi	reformasi	NOUN
ijtc-570	280	2	,	,	PUNCT
ijtc-570	280	3	10(2	10(2	NUM
ijtc-570	280	4	)	)	PUNCT
ijtc-570	280	5	,	,	PUNCT
ijtc-570	280	6	151–163	151–163	NUM
ijtc-570	280	7	.	.	PUNCT
ijtc-570	281	1	https://doi.org/10.33366/rfr.v10i2.1952	https://doi.org/10.33366/rfr.v10i2.1952	PROPN
ijtc-570	281	2	samudra	samudra	PROPN
ijtc-570	281	3	,	,	PUNCT
ijtc-570	281	4	a.	a.	NOUN
ijtc-570	281	5	a.	a.	PROPN
ijtc-570	281	6	(	(	PUNCT
ijtc-570	281	7	2016	2016	NUM
ijtc-570	281	8	)	)	PUNCT
ijtc-570	281	9	.	.	PUNCT
ijtc-570	282	1	perpajakan	perpajakan	PROPN
ijtc-570	282	2	di	di	PROPN
ijtc-570	282	3	indonesia	indonesia	PROPN
ijtc-570	282	4	:	:	PUNCT
ijtc-570	282	5	keuangan	keuangan	PROPN
ijtc-570	282	6	,	,	PUNCT
ijtc-570	282	7	pajak	pajak	PROPN
ijtc-570	282	8	dan	dan	PROPN
ijtc-570	282	9	retribusi	retribusi	PROPN
ijtc-570	282	10	daerah	daerah	PROPN
ijtc-570	282	11	(	(	PUNCT
ijtc-570	282	12	2nd	2nd	PROPN
ijtc-570	282	13	ed	ed	NOUN
ijtc-570	282	14	.	.	PUNCT
ijtc-570	282	15	)	)	PUNCT
ijtc-570	282	16	.	.	PUNCT
ijtc-570	283	1	pt	pt	PROPN
ijtc-570	283	2	rajagrafindo	rajagrafindo	PROPN
ijtc-570	283	3	persada	persada	PROPN
ijtc-570	283	4	.	.	PUNCT
ijtc-570	284	1	https://opac.perpusnas.go.id/detailopac.aspx?id=928594	https://opac.perpusnas.go.id/detailopac.aspx?id=928594	PROPN
ijtc-570	284	2	saptono	saptono	PROPN
ijtc-570	284	3	,	,	PUNCT
ijtc-570	284	4	p.	p.	PROPN
ijtc-570	284	5	b.	b.	PROPN
ijtc-570	284	6	,	,	PUNCT
ijtc-570	284	7	&	&	CCONJ
ijtc-570	284	8	khozen	khozen	PROPN
ijtc-570	284	9	,	,	PUNCT
ijtc-570	284	10	i.	i.	NOUN
ijtc-570	284	11	(	(	PUNCT
ijtc-570	284	12	2021	2021	NUM
ijtc-570	284	13	)	)	PUNCT
ijtc-570	284	14	.	.	PUNCT
ijtc-570	285	1	tax	tax	NOUN
ijtc-570	285	2	administration	administration	NOUN
ijtc-570	285	3	issues	issue	NOUN
ijtc-570	285	4	on	on	ADP
ijtc-570	285	5	revenue	revenue	NOUN
ijtc-570	285	6	recognition	recognition	NOUN
ijtc-570	285	7	after	after	ADP
ijtc-570	285	8	ifrs	ifrs	PROPN
ijtc-570	285	9	15	15	NUM
ijtc-570	285	10	adoption	adoption	NOUN
ijtc-570	285	11	in	in	ADP
ijtc-570	285	12	indonesia	indonesia	PROPN
ijtc-570	285	13	.	.	PUNCT
ijtc-570	286	1	jurnal	jurnal	PROPN
ijtc-570	286	2	borneo	borneo	PROPN
ijtc-570	286	3	administrator	administrator	NOUN
ijtc-570	286	4	,	,	PUNCT
ijtc-570	286	5	17(2	17(2	NUM
ijtc-570	286	6	)	)	PUNCT
ijtc-570	286	7	,	,	PUNCT
ijtc-570	286	8	169–182	169–182	NUM
ijtc-570	286	9	.	.	PUNCT
ijtc-570	287	1	https://doi.org/10.24258/jba.v17i2.877	https://doi.org/10.24258/jba.v17i2.877	PROPN
ijtc-570	287	2	scupola	scupola	PROPN
ijtc-570	287	3	,	,	PUNCT
ijtc-570	287	4	a.	a.	PROPN
ijtc-570	287	5	,	,	PUNCT
ijtc-570	287	6	&	&	CCONJ
ijtc-570	287	7	mergel	mergel	PROPN
ijtc-570	287	8	,	,	PUNCT
ijtc-570	287	9	i.	i.	PROPN
ijtc-570	287	10	(	(	PUNCT
ijtc-570	287	11	2022	2022	NUM
ijtc-570	287	12	)	)	PUNCT
ijtc-570	287	13	.	.	PUNCT
ijtc-570	288	1	co	co	NOUN
ijtc-570	288	2	-	-	NOUN
ijtc-570	288	3	production	production	NOUN
ijtc-570	288	4	in	in	ADP
ijtc-570	288	5	digital	digital	ADJ
ijtc-570	288	6	transformation	transformation	NOUN
ijtc-570	288	7	of	of	ADP
ijtc-570	288	8	public	public	ADJ
ijtc-570	288	9	administration	administration	NOUN
ijtc-570	288	10	and	and	CCONJ
ijtc-570	288	11	public	public	ADJ
ijtc-570	288	12	value	value	NOUN
ijtc-570	288	13	creation	creation	NOUN
ijtc-570	288	14	:	:	PUNCT
ijtc-570	288	15	the	the	DET
ijtc-570	288	16	case	case	NOUN
ijtc-570	288	17	of	of	ADP
ijtc-570	288	18	denmark	denmark	NOUN
ijtc-570	288	19	.	.	PUNCT
ijtc-570	289	1	government	government	NOUN
ijtc-570	289	2	information	information	NOUN
ijtc-570	289	3	quarterly	quarterly	ADV
ijtc-570	289	4	,	,	PUNCT
ijtc-570	289	5	39(1	39(1	NUM
ijtc-570	289	6	)	)	PUNCT
ijtc-570	289	7	,	,	PUNCT
ijtc-570	289	8	101650	101650	NUM
ijtc-570	289	9	.	.	PUNCT
ijtc-570	290	1	https://doi.org/10.1016/j.giq.2021.101650	https://doi.org/10.1016/j.giq.2021.101650	PROPN
ijtc-570	290	2	setyawan	setyawan	NOUN
ijtc-570	290	3	,	,	PUNCT
ijtc-570	290	4	n.	n.	PROPN
ijtc-570	290	5	r.	r.	PROPN
ijtc-570	290	6	,	,	PUNCT
ijtc-570	290	7	kalalinggi	kalalinggi	PROPN
ijtc-570	290	8	,	,	PUNCT
ijtc-570	290	9	r.	r.	PROPN
ijtc-570	290	10	,	,	PUNCT
ijtc-570	290	11	&	&	CCONJ
ijtc-570	290	12	anggraeiny	anggraeiny	PROPN
ijtc-570	290	13	,	,	PUNCT
ijtc-570	290	14	r.	r.	PROPN
ijtc-570	290	15	(	(	PUNCT
ijtc-570	290	16	2019	2019	NUM
ijtc-570	290	17	)	)	PUNCT
ijtc-570	290	18	.	.	PUNCT
ijtc-570	291	1	inovasi	inovasi	PROPN
ijtc-570	291	2	pelayanan	pelayanan	PROPN
ijtc-570	291	3	publik	publik	PROPN
ijtc-570	291	4	melalui	melalui	PROPN
ijtc-570	291	5	program	program	PROPN
ijtc-570	291	6	e	e	NOUN
ijtc-570	291	7	-	-	NOUN
ijtc-570	291	8	samsat	samsat	ADJ
ijtc-570	291	9	di	di	NOUN
ijtc-570	291	10	kantor	kantor	PROPN
ijtc-570	291	11	samsat	samsat	PROPN
ijtc-570	291	12	kota	kota	PROPN
ijtc-570	291	13	samarinda	samarinda	PROPN
ijtc-570	291	14	.	.	PUNCT
ijtc-570	292	1	ejournal	ejournal	ADJ
ijtc-570	292	2	pemerintahan	pemerintahan	PROPN
ijtc-570	292	3	integratif	integratif	NOUN
ijtc-570	292	4	,	,	PUNCT
ijtc-570	292	5	7(1	7(1	NUM
ijtc-570	292	6	)	)	PUNCT
ijtc-570	292	7	,	,	PUNCT
ijtc-570	292	8	11–20	11–20	NUM
ijtc-570	292	9	.	.	PUNCT
ijtc-570	293	1	http://ejournal.pin.or.id/site/wp-content/uploads/2018/12/pin_nikken	http://ejournal.pin.or.id/site/wp-content/uploads/2018/12/pin_nikken	PROPN
ijtc-570	293	2	(	(	PUNCT
ijtc-570	293	3	12	12	NUM
ijtc-570	293	4	-	-	SYM
ijtc-570	293	5	20	20	NUM
ijtc-570	293	6	-	-	PUNCT
ijtc-570	293	7	1803	1803	NUM
ijtc-570	293	8	-	-	PUNCT
ijtc-570	293	9	21	21	NUM
ijtc-570	293	10	-	-	PUNCT
ijtc-570	293	11	46).pdf	46).pdf	NUM
ijtc-570	293	12	siagian	siagian	NOUN
ijtc-570	293	13	,	,	PUNCT
ijtc-570	293	14	s.	s.	PROPN
ijtc-570	293	15	p.	p.	PROPN
ijtc-570	293	16	(	(	PUNCT
ijtc-570	293	17	2012	2012	NUM
ijtc-570	293	18	)	)	PUNCT
ijtc-570	293	19	.	.	PUNCT
ijtc-570	294	1	organisasi	organisasi	PROPN
ijtc-570	294	2	,	,	PUNCT
ijtc-570	294	3	kepemimpinan	kepemimpinan	NOUN
ijtc-570	294	4	dan	dan	PROPN
ijtc-570	294	5	perilaku	perilaku	PROPN
ijtc-570	294	6	administrasi	administrasi	NOUN
ijtc-570	294	7	(	(	PUNCT
ijtc-570	294	8	6th	6th	ADJ
ijtc-570	294	9	ed	ed	NOUN
ijtc-570	294	10	.	.	PUNCT
ijtc-570	294	11	)	)	PUNCT
ijtc-570	294	12	.	.	PUNCT
ijtc-570	295	1	gunung	gunung	PROPN
ijtc-570	295	2	agung	agung	PROPN
ijtc-570	295	3	.	.	PUNCT
ijtc-570	296	1	https://opac.perpusnas.go.id/detailopac.aspx?id=94719	https://opac.perpusnas.go.id/detailopac.aspx?id=94719	PROPN
ijtc-570	296	2	sudrajat	sudrajat	PROPN
ijtc-570	296	3	,	,	PUNCT
ijtc-570	296	4	a.	a.	NOUN
ijtc-570	296	5	(	(	PUNCT
ijtc-570	296	6	2020	2020	NUM
ijtc-570	296	7	)	)	PUNCT
ijtc-570	296	8	.	.	PUNCT
ijtc-570	297	1	pajak	pajak	ADV
ijtc-570	297	2	e	e	X
ijtc-570	297	3	-	-	NOUN
ijtc-570	297	4	commerce	commerce	NOUN
ijtc-570	297	5	,	,	PUNCT
ijtc-570	297	6	pemecahan	pemecahan	PROPN
ijtc-570	297	7	dan	dan	PROPN
ijtc-570	297	8	solusinya	solusinya	PROPN
ijtc-570	297	9	.	.	PUNCT
ijtc-570	298	1	jurnal	jurnal	ADJ
ijtc-570	298	2	pajak	pajak	PROPN
ijtc-570	298	3	vokasi	vokasi	NOUN
ijtc-570	298	4	(	(	PUNCT
ijtc-570	298	5	jupasi	jupasi	NOUN
ijtc-570	298	6	)	)	PUNCT
ijtc-570	298	7	,	,	PUNCT
ijtc-570	298	8	2(1	2(1	NUM
ijtc-570	298	9	)	)	PUNCT
ijtc-570	298	10	,	,	PUNCT
ijtc-570	298	11	22–36	22–36	NUM
ijtc-570	298	12	.	.	PUNCT
ijtc-570	299	1	https://doi.org/10.31334/jupasi.v2i1.1107	https://doi.org/10.31334/jupasi.v2i1.1107	PROPN
ijtc-570	299	2	sugiyono	sugiyono	NOUN
ijtc-570	299	3	.	.	PUNCT
ijtc-570	300	1	(	(	PUNCT
ijtc-570	300	2	2019	2019	NUM
ijtc-570	300	3	)	)	PUNCT
ijtc-570	300	4	.	.	PUNCT
ijtc-570	301	1	metode	metode	PROPN
ijtc-570	301	2	penelitian	penelitian	PROPN
ijtc-570	301	3	kuantitatif	kuantitatif	PROPN
ijtc-570	301	4	,	,	PUNCT
ijtc-570	301	5	kualitatif	kualitatif	PROPN
ijtc-570	301	6	,	,	PUNCT
ijtc-570	301	7	dan	dan	PROPN
ijtc-570	301	8	r&d	r&d	PROPN
ijtc-570	301	9	–	–	PUNCT
ijtc-570	301	10	mpkk	mpkk	NOUN
ijtc-570	301	11	(	(	PUNCT
ijtc-570	301	12	i	i	NOUN
ijtc-570	301	13	)	)	PUNCT
ijtc-570	301	14	.	.	PUNCT
ijtc-570	302	1	alfabeta	alfabeta	PROPN
ijtc-570	302	2	.	.	PUNCT
ijtc-570	303	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-570	303	2	suharno	suharno	PROPN
ijtc-570	303	3	.	.	PUNCT
ijtc-570	304	1	(	(	PUNCT
ijtc-570	304	2	2013	2013	NUM
ijtc-570	304	3	)	)	PUNCT
ijtc-570	304	4	.	.	PUNCT
ijtc-570	305	1	dasar	dasar	VERB
ijtc-570	305	2	-	-	PUNCT
ijtc-570	305	3	dasar	dasar	VERB
ijtc-570	305	4	kebijakan	kebijakan	PROPN
ijtc-570	305	5	publik	publik	PROPN
ijtc-570	305	6	.	.	PUNCT
ijtc-570	306	1	(	(	PUNCT
ijtc-570	306	2	1st	1st	ADJ
ijtc-570	306	3	ed	ed	NOUN
ijtc-570	306	4	.	.	PUNCT
ijtc-570	306	5	)	)	PUNCT
ijtc-570	306	6	.	.	PUNCT
ijtc-570	307	1	penerbit	penerbit	PROPN
ijtc-570	307	2	ombak	ombak	PROPN
ijtc-570	307	3	.	.	PUNCT
ijtc-570	308	1	http://penerbitombak.com/product/dasar-dasar-kebijakan-publik-kajian-proses-dananalisis-kebijakan/	http://penerbitombak.com/product/dasar-dasar-kebijakan-publik-kajian-proses-dananalisis-kebijakan/	PROPN
ijtc-570	308	2	supriyadi	supriyadi	PROPN
ijtc-570	308	3	.	.	PUNCT
ijtc-570	309	1	(	(	PUNCT
ijtc-570	309	2	2019	2019	NUM
ijtc-570	309	3	)	)	PUNCT
ijtc-570	309	4	.	.	PUNCT
ijtc-570	310	1	automatic	automatic	ADJ
ijtc-570	310	2	exchange	exchange	NOUN
ijtc-570	310	3	of	of	ADP
ijtc-570	310	4	information	information	NOUN
ijtc-570	310	5	sebagai	sebagai	PROPN
ijtc-570	310	6	sarana	sarana	PROPN
ijtc-570	310	7	meningkatkan	meningkatkan	PROPN
ijtc-570	310	8	empat	empat	PROPN
ijtc-570	310	9	pilar	pilar	PROPN
ijtc-570	310	10	kepatuhan	kepatuhan	PROPN
ijtc-570	310	11	pajak	pajak	PROPN
ijtc-570	310	12	.	.	PUNCT
ijtc-570	311	1	jurnal	jurnal	ADJ
ijtc-570	311	2	reformasi	reformasi	NOUN
ijtc-570	311	3	administrasi	administrasi	NOUN
ijtc-570	311	4	,	,	PUNCT
ijtc-570	311	5	6(2	6(2	NUM
ijtc-570	311	6	)	)	PUNCT
ijtc-570	311	7	,	,	PUNCT
ijtc-570	311	8	114–123	114–123	NUM
ijtc-570	311	9	.	.	PUNCT
ijtc-570	312	1	https://doi.org/https://doi.org/10.31334/reformasi.v6i2.525	https://doi.org/https://doi.org/10.31334/reformasi.v6i2.525	NOUN
ijtc-570	312	2	surjono	surjono	PROPN
ijtc-570	312	3	,	,	PUNCT
ijtc-570	312	4	w.	w.	PROPN
ijtc-570	312	5	(	(	PUNCT
ijtc-570	312	6	2016	2016	NUM
ijtc-570	312	7	)	)	PUNCT
ijtc-570	312	8	.	.	PUNCT
ijtc-570	313	1	peranan	peranan	PROPN
ijtc-570	313	2	administrasi	administrasi	NOUN
ijtc-570	313	3	perpajakan	perpajakan	PROPN
ijtc-570	313	4	dalam	dalam	PROPN
ijtc-570	313	5	meningkatkan	meningkatkan	PROPN
ijtc-570	313	6	efektivitas	efektivita	NOUN
ijtc-570	313	7	pemeriksaan	pemeriksaan	VERB
ijtc-570	313	8	pajak	pajak	ADV
ijtc-570	313	9	pada	pada	PROPN
ijtc-570	313	10	kantor	kantor	PROPN
ijtc-570	313	11	wilayah	wilayah	PROPN
ijtc-570	313	12	direktorat	direktorat	PROPN
ijtc-570	313	13	jenderal	jenderal	PROPN
ijtc-570	313	14	pajak	pajak	PROPN
ijtc-570	313	15	jawa	jawa	PROPN
ijtc-570	313	16	barat	barat	PROPN
ijtc-570	313	17	i	i	PRON
ijtc-570	313	18	bandung	bandung	PROPN
ijtc-570	313	19	.	.	PUNCT
ijtc-570	314	1	jurnal	jurnal	PROPN
ijtc-570	314	2	riset	riset	PROPN
ijtc-570	314	3	akuntansi	akuntansi	PROPN
ijtc-570	314	4	dan	dan	PROPN
ijtc-570	314	5	keuangan	keuangan	PROPN
ijtc-570	314	6	,	,	PUNCT
ijtc-570	314	7	4(1	4(1	NOUN
ijtc-570	314	8	)	)	PUNCT
ijtc-570	314	9	,	,	PUNCT
ijtc-570	314	10	853	853	NUM
ijtc-570	314	11	.	.	PUNCT
ijtc-570	315	1	https://doi.org/10.17509/jrak.v4i1.7705	https://doi.org/10.17509/jrak.v4i1.7705	PROPN
ijtc-570	315	2	utina	utina	PROPN
ijtc-570	315	3	,	,	PUNCT
ijtc-570	315	4	n.	n.	NOUN
ijtc-570	315	5	,	,	PUNCT
ijtc-570	315	6	&	&	CCONJ
ijtc-570	315	7	gobel	gobel	PROPN
ijtc-570	315	8	,	,	PUNCT
ijtc-570	315	9	l.	l.	PROPN
ijtc-570	315	10	van	van	PROPN
ijtc-570	315	11	.	.	PUNCT
ijtc-570	315	12	(	(	PUNCT
ijtc-570	315	13	2020	2020	NUM
ijtc-570	315	14	)	)	PUNCT
ijtc-570	315	15	.	.	PUNCT
ijtc-570	316	1	proses	proses	PROPN
ijtc-570	316	2	pelayanan	pelayanan	PROPN
ijtc-570	316	3	pengurusan	pengurusan	ADJ
ijtc-570	316	4	pajak	pajak	ADV
ijtc-570	316	5	kendaraan	kendaraan	PROPN
ijtc-570	316	6	bermotor	bermotor	PROPN
ijtc-570	316	7	di	di	NOUN
ijtc-570	316	8	an	an	DET
ijtc-570	316	9	analysis	analysis	NOUN
ijtc-570	316	10	of	of	ADP
ijtc-570	316	11	the	the	DET
ijtc-570	316	12	effectiveness	effectiveness	NOUN
ijtc-570	316	13	of	of	ADP
ijtc-570	316	14	samsat	samsat	PROPN
ijtc-570	316	15	j'bret	j'bret	PROPN
ijtc-570	316	16	service	service	PROPN
ijtc-570	316	17	(	(	PUNCT
ijtc-570	316	18	west	west	PROPN
ijtc-570	316	19	java	java	PROPN
ijtc-570	316	20	ngabret	ngabret	PROPN
ijtc-570	316	21	)	)	PUNCT
ijtc-570	316	22	during	during	ADP
ijtc-570	316	23	the	the	DET
ijtc-570	316	24	covid19	covid19	NOUN
ijtc-570	316	25	pandemic	pandemic	ADJ
ijtc-570	316	26	to	to	PART
ijtc-570	316	27	improve	improve	VERB
ijtc-570	316	28	the	the	DET
ijtc-570	316	29	tax	tax	NOUN
ijtc-570	316	30	compliance	compliance	NOUN
ijtc-570	316	31	of	of	ADP
ijtc-570	316	32	motorized	motorize	VERB
ijtc-570	316	33	vehicles	vehicle	NOUN
ijtc-570	316	34	at	at	ADP
ijtc-570	316	35	the	the	DET
ijtc-570	316	36	office	office	NOUN
ijtc-570	316	37	of	of	ADP
ijtc-570	316	38	samsat	samsat	VERB
ijtc-570	316	39	bekasi	bekasi	PROPN
ijtc-570	316	40	city	city	PROPN
ijtc-570	316	41	andayani	andayani	PROPN
ijtc-570	316	42	,	,	PUNCT
ijtc-570	316	43	prayoga	prayoga	NOUN
ijtc-570	316	44	,	,	PUNCT
ijtc-570	316	45	and	and	CCONJ
ijtc-570	316	46	hidayati	hidayati	NOUN
ijtc-570	316	47	385	385	NUM
ijtc-570	317	1	|	|	ADV
ijtc-570	317	2	ilomata	ilomata	PROPN
ijtc-570	317	3	international	international	ADJ
ijtc-570	317	4	journal	journal	NOUN
ijtc-570	317	5	of	of	ADP
ijtc-570	317	6	tax	tax	PROPN
ijtc-570	317	7	&	&	CCONJ
ijtc-570	317	8	accounting	accounting	PROPN
ijtc-570	317	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-570	317	10	kantor	kantor	PROPN
ijtc-570	317	11	samsat	samsat	PROPN
ijtc-570	317	12	kabupaten	kabupaten	PROPN
ijtc-570	317	13	bone	bone	PROPN
ijtc-570	317	14	bolango	bolango	PROPN
ijtc-570	317	15	.	.	PUNCT
ijtc-570	318	1	publik	publik	PROPN
ijtc-570	318	2	:	:	PUNCT
ijtc-570	318	3	jurnal	jurnal	ADJ
ijtc-570	318	4	manajemen	manajeman	NOUN
ijtc-570	318	5	sumber	sumber	PROPN
ijtc-570	318	6	daya	daya	PROPN
ijtc-570	318	7	manusia	manusia	PROPN
ijtc-570	318	8	,	,	PUNCT
ijtc-570	318	9	administrasi	administrasi	NOUN
ijtc-570	318	10	dan	dan	PROPN
ijtc-570	318	11	pelayanan	pelayanan	PROPN
ijtc-570	318	12	publik	publik	NOUN
ijtc-570	318	13	,	,	PUNCT
ijtc-570	318	14	6(1	6(1	NUM
ijtc-570	318	15	)	)	PUNCT
ijtc-570	318	16	,	,	PUNCT
ijtc-570	318	17	23–33	23–33	NUM
ijtc-570	318	18	.	.	PUNCT
ijtc-570	319	1	https://doi.org/10.37606/publik.v6i1.21	https://doi.org/10.37606/publik.v6i1.21	PROPN
ijtc-570	319	2	wantasen	wantasen	ADV
ijtc-570	319	3	,	,	PUNCT
ijtc-570	319	4	m.	m.	NOUN
ijtc-570	319	5	a.	a.	PROPN
ijtc-570	319	6	,	,	PUNCT
ijtc-570	319	7	sondakh	sondakh	PROPN
ijtc-570	319	8	,	,	PUNCT
ijtc-570	319	9	j.	j.	PROPN
ijtc-570	319	10	j.	j.	PROPN
ijtc-570	319	11	,	,	PUNCT
ijtc-570	319	12	&	&	CCONJ
ijtc-570	319	13	suwetja	suwetja	PROPN
ijtc-570	319	14	,	,	PUNCT
ijtc-570	319	15	i.	i.	PROPN
ijtc-570	319	16	g.	g.	PROPN
ijtc-570	319	17	(	(	PUNCT
ijtc-570	319	18	2021	2021	NUM
ijtc-570	319	19	)	)	PUNCT
ijtc-570	319	20	.	.	PUNCT
ijtc-570	320	1	analisis	analisis	NOUN
ijtc-570	320	2	penerimaan	penerimaan	VERB
ijtc-570	320	3	pajak	pajak	PROPN
ijtc-570	320	4	sebelum	sebelum	PROPN
ijtc-570	320	5	dan	dan	PROPN
ijtc-570	320	6	sesudah	sesudah	PROPN
ijtc-570	320	7	adanya	adanya	PROPN
ijtc-570	320	8	insentif	insentif	PROPN
ijtc-570	320	9	pajak	pajak	PROPN
ijtc-570	320	10	bagi	bagi	PROPN
ijtc-570	320	11	wajib	wajib	PROPN
ijtc-570	320	12	pajak	pajak	PROPN
ijtc-570	320	13	yang	yang	PROPN
ijtc-570	320	14	terdampak	terdampak	PROPN
ijtc-570	320	15	covid-19	covid-19	PROPN
ijtc-570	320	16	selama	selama	PROPN
ijtc-570	320	17	masa	masa	PROPN
ijtc-570	320	18	pandemi	pandemi	ADP
ijtc-570	320	19	pada	pada	PROPN
ijtc-570	320	20	kpp	kpp	PROPN
ijtc-570	320	21	pratama	pratama	PROPN
ijtc-570	320	22	manado	manado	PROPN
ijtc-570	320	23	.	.	PUNCT
ijtc-570	321	1	going	go	VERB
ijtc-570	321	2	concern	concern	NOUN
ijtc-570	321	3	 	 	SPACE
ijtc-570	321	4	:	:	PUNCT
ijtc-570	321	5	jurnal	jurnal	PROPN
ijtc-570	321	6	riset	riset	PROPN
ijtc-570	321	7	akuntansi	akuntansi	PROPN
ijtc-570	321	8	,	,	PUNCT
ijtc-570	321	9	16(4	16(4	PROPN
ijtc-570	321	10	)	)	PUNCT
ijtc-570	321	11	,	,	PUNCT
ijtc-570	321	12	387–397	387–397	NUM
ijtc-570	321	13	.	.	PUNCT
ijtc-570	322	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
ijtc-570	322	2	weimer	weimer	PROPN
ijtc-570	322	3	,	,	PUNCT
ijtc-570	322	4	d.	d.	PROPN
ijtc-570	322	5	l.	l.	PROPN
ijtc-570	322	6	,	,	PUNCT
ijtc-570	322	7	&	&	CCONJ
ijtc-570	322	8	vining	vining	NOUN
ijtc-570	322	9	,	,	PUNCT
ijtc-570	322	10	a.	a.	PROPN
ijtc-570	322	11	r.	r.	PROPN
ijtc-570	322	12	(	(	PUNCT
ijtc-570	322	13	2017	2017	NUM
ijtc-570	322	14	)	)	PUNCT
ijtc-570	322	15	.	.	PUNCT
ijtc-570	323	1	policy	policy	NOUN
ijtc-570	323	2	analysis	analysis	NOUN
ijtc-570	323	3	:	:	PUNCT
ijtc-570	323	4	concepts	concept	NOUN
ijtc-570	323	5	and	and	CCONJ
ijtc-570	323	6	practice	practice	NOUN
ijtc-570	323	7	(	(	PUNCT
ijtc-570	323	8	4th	4th	ADJ
ijtc-570	323	9	ed	ed	NOUN
ijtc-570	323	10	.	.	PUNCT
ijtc-570	323	11	)	)	PUNCT
ijtc-570	323	12	.	.	PUNCT
ijtc-570	324	1	routledge	routledge	PROPN
ijtc-570	324	2	publishing	publishing	PROPN
ijtc-570	324	3	inc	inc	PROPN
ijtc-570	324	4	.	.	PROPN
ijtc-570	324	5	https://www.routledge.com/policy-analysis-concepts-andpractice/weimer-vining/p/book/9781138216518	https://www.routledge.com/policy-analysis-concepts-andpractice/weimer-vining/p/book/9781138216518	PROPN
ijtc-570	324	6	wulandari	wulandari	PROPN
ijtc-570	324	7	,	,	PUNCT
ijtc-570	324	8	t.	t.	PROPN
ijtc-570	324	9	r.	r.	PROPN
ijtc-570	324	10	,	,	PUNCT
ijtc-570	324	11	adiati	adiati	PROPN
ijtc-570	324	12	,	,	PUNCT
ijtc-570	324	13	a.	a.	PROPN
ijtc-570	324	14	k.	k.	PROPN
ijtc-570	324	15	,	,	PUNCT
ijtc-570	324	16	&	&	CCONJ
ijtc-570	324	17	paravitasari	paravitasari	PROPN
ijtc-570	324	18	,	,	PUNCT
ijtc-570	324	19	d.	d.	PROPN
ijtc-570	324	20	(	(	PUNCT
ijtc-570	324	21	2017	2017	NUM
ijtc-570	324	22	)	)	PUNCT
ijtc-570	324	23	.	.	PUNCT
ijtc-570	325	1	analisis	analisi	VERB
ijtc-570	325	2	pajak	pajak	PROPN
ijtc-570	325	3	reklame	reklame	PROPN
ijtc-570	325	4	di	di	PROPN
ijtc-570	325	5	kabupaten	kabupaten	PROPN
ijtc-570	325	6	purworejo	purworejo	PROPN
ijtc-570	325	7	periode	periode	PROPN
ijtc-570	325	8	2012	2012	NUM
ijtc-570	325	9	-	-	SYM
ijtc-570	325	10	2016	2016	NUM
ijtc-570	325	11	.	.	PUNCT
ijtc-570	326	1	jurnal	jurnal	PROPN
ijtc-570	326	2	akuntansi	akuntansi	PROPN
ijtc-570	326	3	dan	dan	PROPN
ijtc-570	326	4	pajak	pajak	PROPN
ijtc-570	326	5	,	,	PUNCT
ijtc-570	326	6	18(01	18(01	NUM
ijtc-570	326	7	)	)	PUNCT
ijtc-570	326	8	,	,	PUNCT
ijtc-570	326	9	1–18	1–18	NUM
ijtc-570	326	10	.	.	PUNCT
ijtc-570	326	11	https://doi.org/10.29040/jap.v18i01.94	https://doi.org/10.29040/jap.v18i01.94	PROPN