id	sid	tid	token	lemma	pos
ijtc-583	1	1	the	the	DET
ijtc-583	1	2	illomata	illomata	PROPN
ijtc-583	1	3	international	international	PROPN
ijtc-583	1	4	journal	journal	PROPN
ijtc-583	1	5	of	of	ADP
ijtc-583	1	6	management	management	NOUN
ijtc-583	1	7	ilomata	ilomata	PROPN
ijtc-583	1	8	international	international	ADJ
ijtc-583	1	9	journal	journal	NOUN
ijtc-583	1	10	of	of	ADP
ijtc-583	1	11	tax	tax	PROPN
ijtc-583	1	12	&	&	CCONJ
ijtc-583	1	13	accounting	account	VERB
ijtc-583	1	14	p	p	PROPN
ijtc-583	1	15	-	-	PUNCT
ijtc-583	1	16	issn	issn	NOUN
ijtc-583	1	17	:	:	PUNCT
ijtc-583	1	18	2714	2714	NUM
ijtc-583	1	19	-	-	SYM
ijtc-583	1	20	9838	9838	NUM
ijtc-583	1	21	;	;	PUNCT
ijtc-583	1	22	e	e	X
ijtc-583	1	23	-	-	PUNCT
ijtc-583	1	24	issn	issn	NOUN
ijtc-583	1	25	:	:	PUNCT
ijtc-583	1	26	2714	2714	NUM
ijtc-583	1	27	-	-	SYM
ijtc-583	1	28	9846	9846	NUM
ijtc-583	1	29	volume	volume	NOUN
ijtc-583	1	30	3	3	NUM
ijtc-583	1	31	,	,	PUNCT
ijtc-583	1	32	issue	issue	NOUN
ijtc-583	1	33	4	4	NUM
ijtc-583	1	34	october	october	PROPN
ijtc-583	1	35	2022	2022	NUM
ijtc-583	1	36	page	page	NOUN
ijtc-583	1	37	no	no	NOUN
ijtc-583	1	38	.	.	PUNCT
ijtc-583	2	1	386	386	NUM
ijtc-583	2	2	-	-	SYM
ijtc-583	2	3	396	396	NUM
ijtc-583	2	4	386|	386|	NUM
ijtc-583	2	5	ilomata	ilomata	NOUN
ijtc-583	2	6	international	international	ADJ
ijtc-583	2	7	journal	journal	NOUN
ijtc-583	2	8	of	of	ADP
ijtc-583	2	9	tax	tax	PROPN
ijtc-583	2	10	&	&	CCONJ
ijtc-583	2	11	accounting	account	VERB
ijtc-583	2	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-583	2	13	analysis	analysis	NOUN
ijtc-583	2	14	of	of	ADP
ijtc-583	2	15	the	the	DET
ijtc-583	2	16	effectiveness	effectiveness	NOUN
ijtc-583	2	17	of	of	ADP
ijtc-583	2	18	earmarking	earmark	VERB
ijtc-583	2	19	tax	tax	NOUN
ijtc-583	2	20	policies	policy	NOUN
ijtc-583	2	21	for	for	ADP
ijtc-583	2	22	street	street	NOUN
ijtc-583	2	23	lighting	lighting	NOUN
ijtc-583	2	24	taxes	taxis	NOUN
ijtc-583	2	25	as	as	ADP
ijtc-583	2	26	an	an	DET
ijtc-583	2	27	effort	effort	NOUN
ijtc-583	2	28	to	to	PART
ijtc-583	2	29	provide	provide	VERB
ijtc-583	2	30	street	street	NOUN
ijtc-583	2	31	lighting	lighting	NOUN
ijtc-583	2	32	in	in	ADP
ijtc-583	2	33	the	the	DET
ijtc-583	2	34	province	province	NOUN
ijtc-583	2	35	of	of	ADP
ijtc-583	2	36	the	the	DET
ijtc-583	2	37	special	special	ADJ
ijtc-583	2	38	capital	capital	NOUN
ijtc-583	2	39	region	region	NOUN
ijtc-583	2	40	of	of	ADP
ijtc-583	2	41	jakarta	jakarta	PROPN
ijtc-583	2	42	in	in	ADP
ijtc-583	2	43	2018	2018	NUM
ijtc-583	2	44	-	-	SYM
ijtc-583	2	45	2020	2020	NUM
ijtc-583	2	46	mainita	mainita	NOUN
ijtc-583	2	47	hidayati¹	hidayati¹	PROPN
ijtc-583	2	48	,	,	PUNCT
ijtc-583	2	49	robby	robby	PROPN
ijtc-583	2	50	irvawan2	irvawan2	PROPN
ijtc-583	2	51	,	,	PUNCT
ijtc-583	2	52	dodi	dodi	PROPN
ijtc-583	2	53	rahmat	rahmat	PROPN
ijtc-583	2	54	setiawan3	setiawan3	PROPN
ijtc-583	2	55	,	,	PUNCT
ijtc-583	2	56	farahdiba	farahdiba	ADJ
ijtc-583	2	57	rizqi4	rizqi4	NOUN
ijtc-583	2	58	12institut	12institut	PUNCT
ijtc-583	3	1	ilmu	ilmu	PROPN
ijtc-583	3	2	sosial	sosial	PROPN
ijtc-583	3	3	dan	dan	PROPN
ijtc-583	3	4	manajemen	manajemen	PROPN
ijtc-583	3	5	stiami	stiami	PROPN
ijtc-583	3	6	,	,	PUNCT
ijtc-583	3	7	indonesia	indonesia	PROPN
ijtc-583	3	8	correspondent	correspondent	NOUN
ijtc-583	3	9	:	:	PUNCT
ijtc-583	3	10	mainita.h@gmail.com1	mainita.h@gmail.com1	PROPN
ijtc-583	3	11	received	receive	VERB
ijtc-583	3	12	:	:	PUNCT
ijtc-583	3	13	july	july	PROPN
ijtc-583	3	14	30	30	NUM
ijtc-583	3	15	,	,	PUNCT
ijtc-583	3	16	2022	2022	NUM
ijtc-583	3	17	accepted	accept	VERB
ijtc-583	3	18	:	:	PUNCT
ijtc-583	3	19	october	october	PROPN
ijtc-583	3	20	13	13	NUM
ijtc-583	3	21	,	,	PUNCT
ijtc-583	3	22	2022	2022	NUM
ijtc-583	3	23	published	publish	VERB
ijtc-583	3	24	:	:	PUNCT
ijtc-583	3	25	october	october	PROPN
ijtc-583	3	26	31	31	NUM
ijtc-583	3	27	,	,	PUNCT
ijtc-583	3	28	2022	2022	NUM
ijtc-583	3	29	citation	citation	NOUN
ijtc-583	3	30	:	:	PUNCT
ijtc-583	4	1	hidayati	hidayati	PROPN
ijtc-583	4	2	,	,	PUNCT
ijtc-583	4	3	m.	m.	NOUN
ijtc-583	4	4	,	,	PUNCT
ijtc-583	4	5	irvawan	irvawan	PROPN
ijtc-583	4	6	,	,	PUNCT
ijtc-583	4	7	r.	r.	PROPN
ijtc-583	4	8	,	,	PUNCT
ijtc-583	4	9	setiawan	setiawan	PROPN
ijtc-583	4	10	,	,	PUNCT
ijtc-583	4	11	d	d	PROPN
ijtc-583	4	12	,	,	PUNCT
ijtc-583	4	13	r.	r.	PROPN
ijtc-583	4	14	,	,	PUNCT
ijtc-583	4	15	rizqi	rizqi	NOUN
ijtc-583	4	16	,	,	PUNCT
ijtc-583	4	17	f.	f.	PROPN
ijtc-583	4	18	(	(	PUNCT
ijtc-583	4	19	2022	2022	NUM
ijtc-583	4	20	)	)	PUNCT
ijtc-583	4	21	.	.	PUNCT
ijtc-583	5	1	analysis	analysis	NOUN
ijtc-583	5	2	of	of	ADP
ijtc-583	5	3	the	the	DET
ijtc-583	5	4	effectiveness	effectiveness	NOUN
ijtc-583	5	5	of	of	ADP
ijtc-583	5	6	earmarking	earmark	VERB
ijtc-583	5	7	tax	tax	NOUN
ijtc-583	5	8	policies	policy	NOUN
ijtc-583	5	9	for	for	ADP
ijtc-583	5	10	street	street	NOUN
ijtc-583	5	11	lighting	lighting	NOUN
ijtc-583	5	12	taxes	taxis	NOUN
ijtc-583	5	13	as	as	ADP
ijtc-583	5	14	an	an	DET
ijtc-583	5	15	effort	effort	NOUN
ijtc-583	5	16	to	to	PART
ijtc-583	5	17	provide	provide	VERB
ijtc-583	5	18	street	street	NOUN
ijtc-583	5	19	lighting	lighting	NOUN
ijtc-583	5	20	in	in	ADP
ijtc-583	5	21	the	the	DET
ijtc-583	5	22	province	province	NOUN
ijtc-583	5	23	of	of	ADP
ijtc-583	5	24	the	the	DET
ijtc-583	5	25	special	special	ADJ
ijtc-583	5	26	capital	capital	NOUN
ijtc-583	5	27	region	region	NOUN
ijtc-583	5	28	of	of	ADP
ijtc-583	5	29	jakarta	jakarta	PROPN
ijtc-583	5	30	in	in	ADP
ijtc-583	5	31	20182020	20182020	NUM
ijtc-583	5	32	.	.	PUNCT
ijtc-583	6	1	ilomata	ilomata	PROPN
ijtc-583	6	2	international	international	ADJ
ijtc-583	6	3	journal	journal	NOUN
ijtc-583	6	4	of	of	ADP
ijtc-583	6	5	tax	tax	NOUN
ijtc-583	6	6	and	and	CCONJ
ijtc-583	6	7	accounting	accounting	NOUN
ijtc-583	6	8	,	,	PUNCT
ijtc-583	6	9	3(4	3(4	NUM
ijtc-583	6	10	)	)	PUNCT
ijtc-583	6	11	,	,	PUNCT
ijtc-583	6	12	386	386	NUM
ijtc-583	6	13	-	-	SYM
ijtc-583	6	14	396	396	NUM
ijtc-583	6	15	https://doi.org/10.52728/ijtc.v3i4.583	https://doi.org/10.52728/ijtc.v3i4.583	NOUN
ijtc-583	6	16	abstract	abstract	NOUN
ijtc-583	6	17	:	:	PUNCT
ijtc-583	6	18	the	the	DET
ijtc-583	6	19	earmarking	earmark	VERB
ijtc-583	6	20	tax	tax	NOUN
ijtc-583	6	21	policy	policy	NOUN
ijtc-583	6	22	on	on	ADP
ijtc-583	6	23	street	street	NOUN
ijtc-583	6	24	lighting	lighting	NOUN
ijtc-583	6	25	tax	tax	NOUN
ijtc-583	6	26	is	be	AUX
ijtc-583	6	27	a	a	DET
ijtc-583	6	28	policy	policy	NOUN
ijtc-583	6	29	of	of	ADP
ijtc-583	6	30	allocating	allocate	VERB
ijtc-583	6	31	funds	fund	NOUN
ijtc-583	6	32	from	from	ADP
ijtc-583	6	33	lighting	light	VERB
ijtc-583	6	34	tax	tax	NOUN
ijtc-583	6	35	revenues	revenue	NOUN
ijtc-583	6	36	for	for	ADP
ijtc-583	6	37	the	the	DET
ijtc-583	6	38	provision	provision	NOUN
ijtc-583	6	39	of	of	ADP
ijtc-583	6	40	public	public	ADJ
ijtc-583	6	41	street	street	NOUN
ijtc-583	6	42	lighting	lighting	NOUN
ijtc-583	6	43	(	(	PUNCT
ijtc-583	6	44	pju	pju	PROPN
ijtc-583	6	45	)	)	PUNCT
ijtc-583	6	46	.	.	PUNCT
ijtc-583	7	1	the	the	DET
ijtc-583	7	2	phenomenon	phenomenon	NOUN
ijtc-583	7	3	in	in	ADP
ijtc-583	7	4	this	this	DET
ijtc-583	7	5	study	study	NOUN
ijtc-583	7	6	is	be	AUX
ijtc-583	7	7	the	the	DET
ijtc-583	7	8	lack	lack	NOUN
ijtc-583	7	9	of	of	ADP
ijtc-583	7	10	number	number	NOUN
ijtc-583	7	11	of	of	ADP
ijtc-583	7	12	pju	pju	PROPN
ijtc-583	7	13	lamps	lamp	NOUN
ijtc-583	7	14	in	in	ADP
ijtc-583	7	15	dki	dki	PROPN
ijtc-583	7	16	jakarta	jakarta	PROPN
ijtc-583	7	17	province	province	PROPN
ijtc-583	7	18	and	and	CCONJ
ijtc-583	7	19	delays	delay	NOUN
ijtc-583	7	20	in	in	ADP
ijtc-583	7	21	payment	payment	NOUN
ijtc-583	7	22	of	of	ADP
ijtc-583	7	23	electricity	electricity	NOUN
ijtc-583	7	24	bills	bill	NOUN
ijtc-583	7	25	for	for	ADP
ijtc-583	7	26	pju	pju	PROPN
ijtc-583	7	27	lamps	lamp	NOUN
ijtc-583	7	28	due	due	ADJ
ijtc-583	7	29	to	to	ADP
ijtc-583	7	30	budget	budget	NOUN
ijtc-583	7	31	refocusing	refocusing	NOUN
ijtc-583	7	32	to	to	PART
ijtc-583	7	33	deal	deal	VERB
ijtc-583	7	34	with	with	ADP
ijtc-583	7	35	the	the	DET
ijtc-583	7	36	covid-19	covid-19	PROPN
ijtc-583	7	37	outbreak	outbreak	NOUN
ijtc-583	7	38	in	in	ADP
ijtc-583	7	39	indonesia	indonesia	PROPN
ijtc-583	7	40	.	.	PUNCT
ijtc-583	8	1	the	the	DET
ijtc-583	8	2	purpose	purpose	NOUN
ijtc-583	8	3	of	of	ADP
ijtc-583	8	4	this	this	DET
ijtc-583	8	5	study	study	NOUN
ijtc-583	8	6	is	be	AUX
ijtc-583	8	7	to	to	PART
ijtc-583	8	8	analyze	analyze	VERB
ijtc-583	8	9	the	the	DET
ijtc-583	8	10	effectiveness	effectiveness	NOUN
ijtc-583	8	11	of	of	ADP
ijtc-583	8	12	the	the	DET
ijtc-583	8	13	earmarking	earmarking	ADJ
ijtc-583	8	14	tax	tax	NOUN
ijtc-583	8	15	policy	policy	NOUN
ijtc-583	8	16	on	on	ADP
ijtc-583	8	17	street	street	NOUN
ijtc-583	8	18	lighting	lighting	NOUN
ijtc-583	8	19	tax	tax	NOUN
ijtc-583	8	20	as	as	ADP
ijtc-583	8	21	an	an	DET
ijtc-583	8	22	effort	effort	NOUN
ijtc-583	8	23	to	to	PART
ijtc-583	8	24	provide	provide	VERB
ijtc-583	8	25	street	street	NOUN
ijtc-583	8	26	lighting	lighting	NOUN
ijtc-583	8	27	in	in	ADP
ijtc-583	8	28	dki	dki	PROPN
ijtc-583	8	29	jakarta	jakarta	PROPN
ijtc-583	8	30	province	province	PROPN
ijtc-583	8	31	in	in	ADP
ijtc-583	8	32	20182020	20182020	NUM
ijtc-583	8	33	,	,	PUNCT
ijtc-583	8	34	as	as	ADV
ijtc-583	8	35	well	well	ADV
ijtc-583	8	36	as	as	ADP
ijtc-583	8	37	obstacles	obstacle	NOUN
ijtc-583	8	38	and	and	CCONJ
ijtc-583	8	39	efforts	effort	NOUN
ijtc-583	8	40	related	relate	VERB
ijtc-583	8	41	to	to	ADP
ijtc-583	8	42	the	the	DET
ijtc-583	8	43	earmarking	earmark	VERB
ijtc-583	8	44	tax	tax	NOUN
ijtc-583	8	45	policy	policy	NOUN
ijtc-583	8	46	on	on	ADP
ijtc-583	8	47	street	street	NOUN
ijtc-583	8	48	lighting	lighting	NOUN
ijtc-583	8	49	tax	tax	NOUN
ijtc-583	8	50	.	.	PUNCT
ijtc-583	9	1	this	this	DET
ijtc-583	9	2	study	study	NOUN
ijtc-583	9	3	uses	use	VERB
ijtc-583	9	4	a	a	DET
ijtc-583	9	5	descriptive	descriptive	ADJ
ijtc-583	9	6	qualitative	qualitative	ADJ
ijtc-583	9	7	approach	approach	NOUN
ijtc-583	9	8	.	.	PUNCT
ijtc-583	10	1	the	the	DET
ijtc-583	10	2	results	result	NOUN
ijtc-583	10	3	of	of	ADP
ijtc-583	10	4	this	this	DET
ijtc-583	10	5	study	study	NOUN
ijtc-583	10	6	indicate	indicate	VERB
ijtc-583	10	7	the	the	DET
ijtc-583	10	8	effectiveness	effectiveness	NOUN
ijtc-583	10	9	of	of	ADP
ijtc-583	10	10	the	the	DET
ijtc-583	10	11	earmarking	earmarking	ADJ
ijtc-583	10	12	tax	tax	NOUN
ijtc-583	10	13	policy	policy	NOUN
ijtc-583	10	14	on	on	ADP
ijtc-583	10	15	street	street	NOUN
ijtc-583	10	16	lighting	lighting	NOUN
ijtc-583	10	17	tax	tax	NOUN
ijtc-583	10	18	in	in	ADP
ijtc-583	10	19	dki	dki	PROPN
ijtc-583	10	20	jakarta	jakarta	PROPN
ijtc-583	10	21	province	province	PROPN
ijtc-583	10	22	in	in	ADP
ijtc-583	10	23	2018	2018	NUM
ijtc-583	10	24	-	-	SYM
ijtc-583	10	25	2020	2020	NUM
ijtc-583	10	26	,	,	PUNCT
ijtc-583	10	27	based	base	VERB
ijtc-583	10	28	on	on	ADP
ijtc-583	10	29	riant	riant	PROPN
ijtc-583	10	30	nugroho	nugroho	NOUN
ijtc-583	10	31	's	's	PART
ijtc-583	10	32	theory	theory	NOUN
ijtc-583	10	33	of	of	ADP
ijtc-583	10	34	effectiveness	effectiveness	NOUN
ijtc-583	10	35	,	,	PUNCT
ijtc-583	10	36	namely	namely	ADV
ijtc-583	10	37	the	the	DET
ijtc-583	10	38	right	right	ADJ
ijtc-583	10	39	policy	policy	NOUN
ijtc-583	10	40	,	,	PUNCT
ijtc-583	10	41	right	right	ADJ
ijtc-583	10	42	implementation	implementation	NOUN
ijtc-583	10	43	,	,	PUNCT
ijtc-583	10	44	right	right	ADJ
ijtc-583	10	45	target	target	NOUN
ijtc-583	10	46	,	,	PUNCT
ijtc-583	10	47	right	right	ADJ
ijtc-583	10	48	environment	environment	NOUN
ijtc-583	10	49	,	,	PUNCT
ijtc-583	10	50	and	and	CCONJ
ijtc-583	10	51	right	right	ADJ
ijtc-583	10	52	process	process	NOUN
ijtc-583	10	53	has	have	AUX
ijtc-583	10	54	been	be	AUX
ijtc-583	10	55	running	run	VERB
ijtc-583	10	56	well	well	ADV
ijtc-583	10	57	and	and	CCONJ
ijtc-583	10	58	effectively	effectively	ADV
ijtc-583	10	59	.	.	PUNCT
ijtc-583	11	1	however	however	ADV
ijtc-583	11	2	,	,	PUNCT
ijtc-583	11	3	for	for	ADP
ijtc-583	11	4	society	society	NOUN
ijtc-583	11	5	,	,	PUNCT
ijtc-583	11	6	the	the	DET
ijtc-583	11	7	right	right	ADJ
ijtc-583	11	8	target	target	NOUN
ijtc-583	11	9	for	for	ADP
ijtc-583	11	10	installing	instal	VERB
ijtc-583	11	11	pju	pju	PROPN
ijtc-583	11	12	lamps	lamp	NOUN
ijtc-583	11	13	is	be	AUX
ijtc-583	11	14	considered	consider	VERB
ijtc-583	11	15	not	not	PART
ijtc-583	11	16	effective	effective	ADJ
ijtc-583	11	17	enough	enough	ADV
ijtc-583	11	18	where	where	SCONJ
ijtc-583	11	19	there	there	PRON
ijtc-583	11	20	are	be	VERB
ijtc-583	11	21	still	still	ADV
ijtc-583	11	22	unequal	unequal	ADJ
ijtc-583	11	23	distribution	distribution	NOUN
ijtc-583	11	24	of	of	ADP
ijtc-583	11	25	pju	pju	PROPN
ijtc-583	11	26	lamps	lamp	NOUN
ijtc-583	11	27	in	in	ADP
ijtc-583	11	28	dki	dki	PROPN
ijtc-583	11	29	jakarta	jakarta	PROPN
ijtc-583	11	30	province	province	PROPN
ijtc-583	11	31	.	.	PUNCT
ijtc-583	12	1	then	then	ADV
ijtc-583	12	2	,	,	PUNCT
ijtc-583	12	3	based	base	VERB
ijtc-583	12	4	on	on	ADP
ijtc-583	12	5	the	the	DET
ijtc-583	12	6	effectiveness	effectiveness	NOUN
ijtc-583	12	7	of	of	ADP
ijtc-583	12	8	the	the	DET
ijtc-583	12	9	allocation	allocation	NOUN
ijtc-583	12	10	of	of	ADP
ijtc-583	12	11	street	street	NOUN
ijtc-583	12	12	lighting	lighting	NOUN
ijtc-583	12	13	tax	tax	NOUN
ijtc-583	12	14	funds	fund	NOUN
ijtc-583	12	15	for	for	ADP
ijtc-583	12	16	the	the	DET
ijtc-583	12	17	provision	provision	NOUN
ijtc-583	12	18	of	of	ADP
ijtc-583	12	19	street	street	NOUN
ijtc-583	12	20	lighting	lighting	NOUN
ijtc-583	12	21	in	in	ADP
ijtc-583	12	22	2018	2018	NUM
ijtc-583	12	23	-	-	SYM
ijtc-583	12	24	2019	2019	NUM
ijtc-583	12	25	,	,	PUNCT
ijtc-583	12	26	it	it	PRON
ijtc-583	12	27	is	be	AUX
ijtc-583	12	28	said	say	VERB
ijtc-583	12	29	to	to	PART
ijtc-583	12	30	be	be	AUX
ijtc-583	12	31	effective	effective	ADJ
ijtc-583	12	32	where	where	SCONJ
ijtc-583	12	33	the	the	DET
ijtc-583	12	34	allocation	allocation	NOUN
ijtc-583	12	35	of	of	ADP
ijtc-583	12	36	these	these	DET
ijtc-583	12	37	funds	fund	NOUN
ijtc-583	12	38	has	have	AUX
ijtc-583	12	39	exceeded	exceed	VERB
ijtc-583	12	40	90	90	NUM
ijtc-583	12	41	%	%	NOUN
ijtc-583	12	42	.	.	PUNCT
ijtc-583	13	1	however	however	ADV
ijtc-583	13	2	,	,	PUNCT
ijtc-583	13	3	in	in	ADP
ijtc-583	13	4	2020	2020	NUM
ijtc-583	13	5	it	it	PRON
ijtc-583	13	6	is	be	AUX
ijtc-583	13	7	said	say	VERB
ijtc-583	13	8	to	to	PART
ijtc-583	13	9	be	be	AUX
ijtc-583	13	10	ineffective	ineffective	ADJ
ijtc-583	13	11	because	because	SCONJ
ijtc-583	13	12	the	the	DET
ijtc-583	13	13	allocation	allocation	NOUN
ijtc-583	13	14	of	of	ADP
ijtc-583	13	15	these	these	DET
ijtc-583	13	16	funds	fund	NOUN
ijtc-583	13	17	only	only	ADV
ijtc-583	13	18	reached	reach	VERB
ijtc-583	13	19	36	36	NUM
ijtc-583	13	20	%	%	NOUN
ijtc-583	13	21	.	.	PUNCT
ijtc-583	14	1	keywords	keyword	NOUN
ijtc-583	14	2	:	:	PUNCT
ijtc-583	14	3	the	the	DET
ijtc-583	14	4	effectiveness	effectiveness	NOUN
ijtc-583	14	5	,	,	PUNCT
ijtc-583	14	6	the	the	DET
ijtc-583	14	7	earmarking	earmark	VERB
ijtc-583	14	8	tax	tax	NOUN
ijtc-583	14	9	policy	policy	NOUN
ijtc-583	14	10	.	.	PUNCT
ijtc-583	15	1	this	this	PRON
ijtc-583	15	2	is	be	AUX
ijtc-583	15	3	an	an	DET
ijtc-583	15	4	open	open	ADJ
ijtc-583	15	5	access	access	NOUN
ijtc-583	15	6	article	article	NOUN
ijtc-583	15	7	under	under	ADP
ijtc-583	15	8	the	the	DET
ijtc-583	15	9	cc	cc	NOUN
ijtc-583	15	10	-	-	PUNCT
ijtc-583	15	11	by	by	ADP
ijtc-583	15	12	4.0	4.0	NUM
ijtc-583	15	13	license	license	NOUN
ijtc-583	15	14	.	.	PUNCT
ijtc-583	16	1	introduction	introduction	NOUN
ijtc-583	16	2	the	the	DET
ijtc-583	16	3	state	state	NOUN
ijtc-583	16	4	of	of	ADP
ijtc-583	16	5	indonesia	indonesia	PROPN
ijtc-583	16	6	is	be	AUX
ijtc-583	16	7	a	a	DET
ijtc-583	16	8	country	country	NOUN
ijtc-583	16	9	that	that	PRON
ijtc-583	16	10	adheres	adhere	VERB
ijtc-583	16	11	to	to	ADP
ijtc-583	16	12	a	a	DET
ijtc-583	16	13	regional	regional	ADJ
ijtc-583	16	14	autonomy	autonomy	NOUN
ijtc-583	16	15	system	system	NOUN
ijtc-583	16	16	with	with	ADP
ijtc-583	16	17	the	the	DET
ijtc-583	16	18	implementation	implementation	NOUN
ijtc-583	16	19	of	of	ADP
ijtc-583	16	20	decentralization	decentralization	NOUN
ijtc-583	16	21	,	,	PUNCT
ijtc-583	16	22	in	in	ADP
ijtc-583	16	23	which	which	PRON
ijtc-583	16	24	the	the	DET
ijtc-583	16	25	rights	right	NOUN
ijtc-583	16	26	,	,	PUNCT
ijtc-583	16	27	authority	authority	NOUN
ijtc-583	16	28	,	,	PUNCT
ijtc-583	16	29	and	and	CCONJ
ijtc-583	16	30	the	the	DET
ijtc-583	16	31	obligation	obligation	NOUN
ijtc-583	16	32	of	of	ADP
ijtc-583	16	33	autonomous	autonomous	ADJ
ijtc-583	16	34	regions	region	NOUN
ijtc-583	16	35	to	to	PART
ijtc-583	16	36	regulate	regulate	VERB
ijtc-583	16	37	and	and	CCONJ
ijtc-583	16	38	controlling	control	VERB
ijtc-583	16	39	the	the	DET
ijtc-583	16	40	administration	administration	NOUN
ijtc-583	16	41	of	of	ADP
ijtc-583	16	42	government	government	NOUN
ijtc-583	16	43	and	and	CCONJ
ijtc-583	16	44	the	the	DET
ijtc-583	16	45	interests	interest	NOUN
ijtc-583	16	46	of	of	ADP
ijtc-583	16	47	society	society	NOUN
ijtc-583	16	48	without	without	ADP
ijtc-583	16	49	interference	interference	NOUN
ijtc-583	16	50	from	from	ADP
ijtc-583	16	51	other	other	ADJ
ijtc-583	16	52	parties	party	NOUN
ijtc-583	16	53	(	(	PUNCT
ijtc-583	16	54	dewanti	dewanti	ADJ
ijtc-583	16	55	,	,	PUNCT
ijtc-583	16	56	2021	2021	NUM
ijtc-583	16	57	;	;	PUNCT
ijtc-583	16	58	mardiasmo	mardiasmo	NOUN
ijtc-583	16	59	,	,	PUNCT
ijtc-583	16	60	2018	2018	NUM
ijtc-583	16	61	;	;	PUNCT
ijtc-583	16	62	setiawan	setiawan	PROPN
ijtc-583	16	63	&	&	CCONJ
ijtc-583	16	64	alamsyah	alamsyah	PROPN
ijtc-583	16	65	,	,	PUNCT
ijtc-583	16	66	2015	2015	NUM
ijtc-583	16	67	;	;	PUNCT
ijtc-583	16	68	widiani	widiani	PROPN
ijtc-583	16	69	,	,	PUNCT
ijtc-583	16	70	2021	2021	NUM
ijtc-583	16	71	)	)	PUNCT
ijtc-583	16	72	.	.	PUNCT
ijtc-583	17	1	in	in	ADP
ijtc-583	17	2	implementing	implement	VERB
ijtc-583	17	3	regional	regional	ADJ
ijtc-583	17	4	autonomy	autonomy	NOUN
ijtc-583	17	5	and	and	CCONJ
ijtc-583	17	6	decentralization	decentralization	NOUN
ijtc-583	17	7	,	,	PUNCT
ijtc-583	17	8	regional	regional	ADJ
ijtc-583	17	9	government	government	NOUN
ijtc-583	17	10	must	must	AUX
ijtc-583	17	11	be	be	AUX
ijtc-583	17	12	able	able	ADJ
ijtc-583	17	13	to	to	PART
ijtc-583	17	14	explore	explore	VERB
ijtc-583	17	15	the	the	DET
ijtc-583	17	16	tax	tax	NOUN
ijtc-583	17	17	potential	potential	NOUN
ijtc-583	17	18	in	in	ADP
ijtc-583	17	19	the	the	DET
ijtc-583	17	20	region	region	NOUN
ijtc-583	17	21	so	so	ADV
ijtc-583	17	22	mailto:mainita.h@gmail.com	mailto:mainita.h@gmail.com	X
ijtc-583	17	23	https://doi.org/10.52728/ijtc.v3i4.583	https://doi.org/10.52728/ijtc.v3i4.583	NOUN
ijtc-583	17	24	analysis	analysis	NOUN
ijtc-583	17	25	of	of	ADP
ijtc-583	17	26	the	the	DET
ijtc-583	17	27	effectiveness	effectiveness	NOUN
ijtc-583	17	28	of	of	ADP
ijtc-583	17	29	earmarking	earmark	VERB
ijtc-583	17	30	tax	tax	NOUN
ijtc-583	17	31	policies	policy	NOUN
ijtc-583	17	32	for	for	ADP
ijtc-583	17	33	street	street	NOUN
ijtc-583	17	34	lighting	lighting	NOUN
ijtc-583	17	35	taxes	taxis	NOUN
ijtc-583	17	36	as	as	ADP
ijtc-583	17	37	an	an	DET
ijtc-583	17	38	effort	effort	NOUN
ijtc-583	17	39	to	to	PART
ijtc-583	17	40	provide	provide	VERB
ijtc-583	17	41	street	street	NOUN
ijtc-583	17	42	lighting	lighting	NOUN
ijtc-583	17	43	in	in	ADP
ijtc-583	17	44	the	the	DET
ijtc-583	17	45	province	province	NOUN
ijtc-583	17	46	of	of	ADP
ijtc-583	17	47	the	the	DET
ijtc-583	17	48	special	special	ADJ
ijtc-583	17	49	capital	capital	NOUN
ijtc-583	17	50	region	region	NOUN
ijtc-583	17	51	of	of	ADP
ijtc-583	17	52	jakarta	jakarta	PROPN
ijtc-583	17	53	in	in	ADP
ijtc-583	17	54	2018	2018	NUM
ijtc-583	17	55	-	-	SYM
ijtc-583	17	56	2020	2020	NUM
ijtc-583	17	57	hidayati	hidayati	NOUN
ijtc-583	17	58	,	,	PUNCT
ijtc-583	17	59	irvawan	irvawan	PROPN
ijtc-583	17	60	,	,	PUNCT
ijtc-583	17	61	setiawan	setiawan	NOUN
ijtc-583	17	62	,	,	PUNCT
ijtc-583	17	63	and	and	CCONJ
ijtc-583	17	64	rizqi	rizqi	VERB
ijtc-583	17	65	387	387	NUM
ijtc-583	17	66	|	|	ADV
ijtc-583	17	67	ilomata	ilomata	PROPN
ijtc-583	17	68	international	international	ADJ
ijtc-583	17	69	journal	journal	NOUN
ijtc-583	17	70	of	of	ADP
ijtc-583	17	71	tax	tax	PROPN
ijtc-583	17	72	&	&	CCONJ
ijtc-583	17	73	accounting	accounting	NOUN
ijtc-583	17	74	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-583	17	75	that	that	SCONJ
ijtc-583	17	76	it	it	PRON
ijtc-583	17	77	can	can	AUX
ijtc-583	17	78	be	be	AUX
ijtc-583	17	79	developed	develop	VERB
ijtc-583	17	80	for	for	ADP
ijtc-583	17	81	the	the	DET
ijtc-583	17	82	welfare	welfare	NOUN
ijtc-583	17	83	of	of	ADP
ijtc-583	17	84	society	society	NOUN
ijtc-583	17	85	(	(	PUNCT
ijtc-583	17	86	anugrahi	anugrahi	NOUN
ijtc-583	17	87	et	et	PROPN
ijtc-583	17	88	al	al	PROPN
ijtc-583	17	89	.	.	PROPN
ijtc-583	17	90	,	,	PUNCT
ijtc-583	17	91	2018	2018	NUM
ijtc-583	17	92	;	;	PUNCT
ijtc-583	17	93	darwin	darwin	PROPN
ijtc-583	17	94	,	,	PUNCT
ijtc-583	17	95	2010	2010	NUM
ijtc-583	17	96	;	;	PUNCT
ijtc-583	17	97	dewanti	dewanti	PROPN
ijtc-583	17	98	,	,	PUNCT
ijtc-583	17	99	2021	2021	NUM
ijtc-583	17	100	;	;	PUNCT
ijtc-583	17	101	kadir	kadir	PROPN
ijtc-583	17	102	et	et	PROPN
ijtc-583	17	103	al	al	PROPN
ijtc-583	17	104	.	.	PROPN
ijtc-583	17	105	,	,	PUNCT
ijtc-583	17	106	2019	2019	NUM
ijtc-583	17	107	)	)	PUNCT
ijtc-583	17	108	.	.	PUNCT
ijtc-583	18	1	in	in	ADP
ijtc-583	18	2	constitution	constitution	NOUN
ijtc-583	18	3	of	of	ADP
ijtc-583	18	4	number	number	NOUN
ijtc-583	18	5	28	28	NUM
ijtc-583	18	6	in	in	ADP
ijtc-583	18	7	2009	2009	NUM
ijtc-583	18	8	concerning	concern	VERB
ijtc-583	18	9	regional	regional	ADJ
ijtc-583	18	10	taxes	taxis	NOUN
ijtc-583	18	11	and	and	CCONJ
ijtc-583	18	12	regional	regional	ADJ
ijtc-583	18	13	retribution	retribution	NOUN
ijtc-583	18	14	mandated	mandate	VERB
ijtc-583	18	15	a	a	DET
ijtc-583	18	16	policy	policy	NOUN
ijtc-583	18	17	of	of	ADP
ijtc-583	18	18	allocating	allocate	VERB
ijtc-583	18	19	a	a	DET
ijtc-583	18	20	number	number	NOUN
ijtc-583	18	21	of	of	ADP
ijtc-583	18	22	budget	budget	NOUN
ijtc-583	18	23	funds	fund	NOUN
ijtc-583	18	24	originating	originate	VERB
ijtc-583	18	25	from	from	ADP
ijtc-583	18	26	a	a	DET
ijtc-583	18	27	certain	certain	ADJ
ijtc-583	18	28	regional	regional	ADJ
ijtc-583	18	29	tax	tax	NOUN
ijtc-583	18	30	revenue	revenue	NOUN
ijtc-583	18	31	used	use	VERB
ijtc-583	18	32	to	to	PART
ijtc-583	18	33	finance	finance	VERB
ijtc-583	18	34	development	development	NOUN
ijtc-583	18	35	or	or	CCONJ
ijtc-583	18	36	public	public	ADJ
ijtc-583	18	37	services	service	NOUN
ijtc-583	18	38	in	in	ADP
ijtc-583	18	39	the	the	DET
ijtc-583	18	40	tax	tax	NOUN
ijtc-583	18	41	sector	sector	NOUN
ijtc-583	18	42	concerned	concerned	ADJ
ijtc-583	18	43	(	(	PUNCT
ijtc-583	18	44	bawazier	bawazi	ADJ
ijtc-583	18	45	,	,	PUNCT
ijtc-583	18	46	2011	2011	NUM
ijtc-583	18	47	;	;	PUNCT
ijtc-583	18	48	karo	karo	NOUN
ijtc-583	18	49	et	et	PROPN
ijtc-583	18	50	al	al	PROPN
ijtc-583	18	51	.	.	PROPN
ijtc-583	18	52	,	,	PUNCT
ijtc-583	18	53	2019	2019	NUM
ijtc-583	18	54	;	;	PUNCT
ijtc-583	18	55	lovianna	lovianna	NOUN
ijtc-583	18	56	&	&	CCONJ
ijtc-583	18	57	rahmi	rahmi	PROPN
ijtc-583	18	58	,	,	PUNCT
ijtc-583	18	59	2022	2022	NUM
ijtc-583	18	60	;	;	PUNCT
ijtc-583	18	61	pohan	pohan	NOUN
ijtc-583	18	62	,	,	PUNCT
ijtc-583	18	63	2021	2021	NUM
ijtc-583	18	64	)	)	PUNCT
ijtc-583	18	65	.	.	PUNCT
ijtc-583	19	1	tax	tax	NOUN
ijtc-583	19	2	allocation	allocation	NOUN
ijtc-583	19	3	is	be	AUX
ijtc-583	19	4	the	the	DET
ijtc-583	19	5	right	right	ADJ
ijtc-583	19	6	policy	policy	NOUN
ijtc-583	19	7	to	to	PART
ijtc-583	19	8	increase	increase	VERB
ijtc-583	19	9	public	public	ADJ
ijtc-583	19	10	trust	trust	NOUN
ijtc-583	19	11	as	as	ADP
ijtc-583	19	12	taxpayers	taxpayer	NOUN
ijtc-583	19	13	to	to	ADP
ijtc-583	19	14	the	the	DET
ijtc-583	19	15	government	government	NOUN
ijtc-583	19	16	as	as	ADP
ijtc-583	19	17	the	the	DET
ijtc-583	19	18	manager	manager	NOUN
ijtc-583	19	19	of	of	ADP
ijtc-583	19	20	tax	tax	NOUN
ijtc-583	19	21	revenue	revenue	NOUN
ijtc-583	19	22	(	(	PUNCT
ijtc-583	19	23	nugraha	nugraha	PROPN
ijtc-583	19	24	&	&	CCONJ
ijtc-583	19	25	surochman	surochman	PROPN
ijtc-583	19	26	,	,	PUNCT
ijtc-583	19	27	2015	2015	NUM
ijtc-583	19	28	;	;	PUNCT
ijtc-583	19	29	santya	santya	NOUN
ijtc-583	19	30	,	,	PUNCT
ijtc-583	19	31	2015	2015	NUM
ijtc-583	19	32	)	)	PUNCT
ijtc-583	19	33	.	.	PUNCT
ijtc-583	20	1	this	this	DET
ijtc-583	20	2	policy	policy	NOUN
ijtc-583	20	3	is	be	AUX
ijtc-583	20	4	called	call	VERB
ijtc-583	20	5	the	the	DET
ijtc-583	20	6	earmarking	earmark	VERB
ijtc-583	20	7	tax	tax	NOUN
ijtc-583	20	8	policy	policy	NOUN
ijtc-583	20	9	(	(	PUNCT
ijtc-583	20	10	allyesa	allyesa	PROPN
ijtc-583	20	11	,	,	PUNCT
ijtc-583	20	12	2018	2018	NUM
ijtc-583	20	13	;	;	PUNCT
ijtc-583	20	14	mangirang	mangirang	PROPN
ijtc-583	20	15	et	et	PROPN
ijtc-583	20	16	al	al	PROPN
ijtc-583	20	17	.	.	PROPN
ijtc-583	20	18	,	,	PUNCT
ijtc-583	20	19	2017	2017	NUM
ijtc-583	20	20	;	;	PUNCT
ijtc-583	20	21	tumangke	tumangke	NOUN
ijtc-583	20	22	,	,	PUNCT
ijtc-583	20	23	2015	2015	NUM
ijtc-583	20	24	)	)	PUNCT
ijtc-583	20	25	.	.	PUNCT
ijtc-583	21	1	the	the	DET
ijtc-583	21	2	earmarking	earmark	VERB
ijtc-583	21	3	tax	tax	NOUN
ijtc-583	21	4	policy	policy	NOUN
ijtc-583	21	5	creates	create	VERB
ijtc-583	21	6	certainty	certainty	NOUN
ijtc-583	21	7	in	in	ADP
ijtc-583	21	8	the	the	DET
ijtc-583	21	9	budget	budget	NOUN
ijtc-583	21	10	allocation	allocation	NOUN
ijtc-583	21	11	for	for	ADP
ijtc-583	21	12	the	the	DET
ijtc-583	21	13	provision	provision	NOUN
ijtc-583	21	14	of	of	ADP
ijtc-583	21	15	public	public	ADJ
ijtc-583	21	16	goods	good	NOUN
ijtc-583	21	17	(	(	PUNCT
ijtc-583	21	18	deran	deran	ADJ
ijtc-583	21	19	,	,	PUNCT
ijtc-583	21	20	1965	1965	NUM
ijtc-583	21	21	;	;	PUNCT
ijtc-583	21	22	mccleary	mccleary	NOUN
ijtc-583	21	23	,	,	PUNCT
ijtc-583	21	24	1991	1991	NUM
ijtc-583	21	25	;	;	PUNCT
ijtc-583	21	26	pamuji	pamuji	PROPN
ijtc-583	21	27	,	,	PUNCT
ijtc-583	21	28	2018	2018	NUM
ijtc-583	21	29	)	)	PUNCT
ijtc-583	21	30	.	.	PUNCT
ijtc-583	22	1	street	street	NOUN
ijtc-583	22	2	lighting	lighting	NOUN
ijtc-583	22	3	tax	tax	NOUN
ijtc-583	22	4	is	be	AUX
ijtc-583	22	5	one	one	NUM
ijtc-583	22	6	of	of	ADP
ijtc-583	22	7	three	three	NUM
ijtc-583	22	8	types	type	NOUN
ijtc-583	22	9	of	of	ADP
ijtc-583	22	10	taxes	taxis	NOUN
ijtc-583	22	11	that	that	PRON
ijtc-583	22	12	are	be	AUX
ijtc-583	22	13	devoted	devote	VERB
ijtc-583	22	14	to	to	ADP
ijtc-583	22	15	allocating	allocate	VERB
ijtc-583	22	16	tax	tax	NOUN
ijtc-583	22	17	funds	fund	NOUN
ijtc-583	22	18	(	(	PUNCT
ijtc-583	22	19	kairupan	kairupan	PROPN
ijtc-583	22	20	et	et	PROPN
ijtc-583	22	21	al	al	PROPN
ijtc-583	22	22	.	.	PROPN
ijtc-583	22	23	,	,	PUNCT
ijtc-583	22	24	2021	2021	NUM
ijtc-583	22	25	;	;	PUNCT
ijtc-583	22	26	tambunan	tambunan	PROPN
ijtc-583	22	27	&	&	CCONJ
ijtc-583	22	28	rosdiana	rosdiana	PROPN
ijtc-583	22	29	,	,	PUNCT
ijtc-583	22	30	2020	2020	NUM
ijtc-583	22	31	)	)	PUNCT
ijtc-583	22	32	.	.	PUNCT
ijtc-583	23	1	in	in	ADP
ijtc-583	23	2	chapter	chapter	NOUN
ijtc-583	23	3	56	56	NUM
ijtc-583	23	4	verses	verse	NOUN
ijtc-583	23	5	(	(	PUNCT
ijtc-583	23	6	3	3	X
ijtc-583	23	7	)	)	PUNCT
ijtc-583	23	8	constitution	constitution	NOUN
ijtc-583	23	9	of	of	ADP
ijtc-583	23	10	number	number	NOUN
ijtc-583	23	11	28	28	NUM
ijtc-583	23	12	in	in	ADP
ijtc-583	23	13	2009	2009	NUM
ijtc-583	23	14	as	as	ADV
ijtc-583	23	15	well	well	ADV
ijtc-583	23	16	as	as	ADP
ijtc-583	23	17	in	in	ADP
ijtc-583	23	18	chapter	chapter	NOUN
ijtc-583	23	19	11	11	NUM
ijtc-583	23	20	dki	dki	PROPN
ijtc-583	23	21	jakarta	jakarta	PROPN
ijtc-583	23	22	provincial	provincial	ADJ
ijtc-583	23	23	regulations	regulation	NOUN
ijtc-583	23	24	of	of	ADP
ijtc-583	23	25	number	number	NOUN
ijtc-583	23	26	15	15	NUM
ijtc-583	23	27	in	in	ADP
ijtc-583	23	28	2010	2010	NUM
ijtc-583	23	29	about	about	ADP
ijtc-583	23	30	street	street	NOUN
ijtc-583	23	31	lighting	lighting	NOUN
ijtc-583	23	32	tax	tax	NOUN
ijtc-583	23	33	it	it	PRON
ijtc-583	23	34	is	be	AUX
ijtc-583	23	35	explained	explain	VERB
ijtc-583	23	36	that	that	SCONJ
ijtc-583	23	37	the	the	DET
ijtc-583	23	38	proceeds	proceed	NOUN
ijtc-583	23	39	of	of	ADP
ijtc-583	23	40	the	the	DET
ijtc-583	23	41	street	street	NOUN
ijtc-583	23	42	lighting	lighting	NOUN
ijtc-583	23	43	tax	tax	NOUN
ijtc-583	23	44	revenue	revenue	NOUN
ijtc-583	23	45	are	be	AUX
ijtc-583	23	46	partly	partly	ADV
ijtc-583	23	47	allocated	allocate	VERB
ijtc-583	23	48	to	to	ADP
ijtc-583	23	49	provision	provision	NOUN
ijtc-583	23	50	street	street	NOUN
ijtc-583	23	51	lighting	lighting	NOUN
ijtc-583	23	52	.	.	PUNCT
ijtc-583	24	1	(	(	PUNCT
ijtc-583	24	2	https://djpk.kemenkeu.go.id/	https://djpk.kemenkeu.go.id/	NOUN
ijtc-583	24	3	)	)	PUNCT
ijtc-583	24	4	.	.	PUNCT
ijtc-583	25	1	the	the	DET
ijtc-583	25	2	allocation	allocation	NOUN
ijtc-583	25	3	of	of	ADP
ijtc-583	25	4	budget	budget	NOUN
ijtc-583	25	5	funds	fund	NOUN
ijtc-583	25	6	from	from	ADP
ijtc-583	25	7	street	street	NOUN
ijtc-583	25	8	lighting	lighting	NOUN
ijtc-583	25	9	tax	tax	NOUN
ijtc-583	25	10	revenues	revenue	NOUN
ijtc-583	25	11	will	will	AUX
ijtc-583	25	12	ensure	ensure	VERB
ijtc-583	25	13	the	the	DET
ijtc-583	25	14	availability	availability	NOUN
ijtc-583	25	15	of	of	ADP
ijtc-583	25	16	budget	budget	NOUN
ijtc-583	25	17	funds	fund	NOUN
ijtc-583	25	18	to	to	PART
ijtc-583	25	19	meet	meet	VERB
ijtc-583	25	20	various	various	ADJ
ijtc-583	25	21	activities	activity	NOUN
ijtc-583	25	22	in	in	ADP
ijtc-583	25	23	the	the	DET
ijtc-583	25	24	provision	provision	NOUN
ijtc-583	25	25	of	of	ADP
ijtc-583	25	26	street	street	NOUN
ijtc-583	25	27	lighting	lighting	NOUN
ijtc-583	25	28	.	.	PUNCT
ijtc-583	26	1	table	table	NOUN
ijtc-583	26	2	1	1	NUM
ijtc-583	26	3	target	target	NOUN
ijtc-583	26	4	and	and	CCONJ
ijtc-583	26	5	realization	realization	NOUN
ijtc-583	26	6	of	of	ADP
ijtc-583	26	7	street	street	NOUN
ijtc-583	26	8	lighting	lighting	NOUN
ijtc-583	26	9	tax	tax	NOUN
ijtc-583	26	10	dki	dki	PROPN
ijtc-583	26	11	jakarta	jakarta	PROPN
ijtc-583	26	12	province	province	PROPN
ijtc-583	26	13	year	year	PROPN
ijtc-583	26	14	2018	2018	NUM
ijtc-583	26	15	2020	2020	NUM
ijtc-583	26	16	year	year	NOUN
ijtc-583	26	17	target	target	NOUN
ijtc-583	26	18	realization	realization	NOUN
ijtc-583	26	19	achievement	achievement	NOUN
ijtc-583	26	20	(	(	PUNCT
ijtc-583	26	21	%	%	INTJ
ijtc-583	26	22	)	)	PUNCT
ijtc-583	26	23	2018	2018	NUM
ijtc-583	27	1	825.000.000.000	825.000.000.000	NUM
ijtc-583	28	1	787.107.000.016	787.107.000.016	NUM
ijtc-583	28	2	95,41	95,41	NUM
ijtc-583	28	3	%	%	NOUN
ijtc-583	28	4	2019	2019	NUM
ijtc-583	28	5	810.000.000.000	810.000.000.000	NUM
ijtc-583	29	1	814.112.934.989	814.112.934.989	NUM
ijtc-583	29	2	100,51	100,51	NUM
ijtc-583	29	3	%	%	NOUN
ijtc-583	29	4	2020	2020	NUM
ijtc-583	29	5	775.000.000.000	775.000.000.000	NUM
ijtc-583	29	6	778.749.530.103	778.749.530.103	NUM
ijtc-583	29	7	100,48	100,48	NUM
ijtc-583	29	8	%	%	NOUN
ijtc-583	29	9	source	source	NOUN
ijtc-583	29	10	:	:	PUNCT
ijtc-583	29	11	bappeda	bappeda	PROPN
ijtc-583	29	12	dki	dki	PROPN
ijtc-583	29	13	jakarta	jakarta	PROPN
ijtc-583	29	14	province	province	PROPN
ijtc-583	29	15	based	base	VERB
ijtc-583	29	16	on	on	ADP
ijtc-583	29	17	table	table	NOUN
ijtc-583	29	18	1	1	NUM
ijtc-583	29	19	above	above	ADV
ijtc-583	29	20	,	,	PUNCT
ijtc-583	29	21	it	it	PRON
ijtc-583	29	22	can	can	AUX
ijtc-583	29	23	be	be	AUX
ijtc-583	29	24	seen	see	VERB
ijtc-583	29	25	that	that	SCONJ
ijtc-583	29	26	the	the	DET
ijtc-583	29	27	realization	realization	NOUN
ijtc-583	29	28	of	of	ADP
ijtc-583	29	29	street	street	NOUN
ijtc-583	29	30	lighting	lighting	NOUN
ijtc-583	29	31	tax	tax	NOUN
ijtc-583	29	32	revenues	revenue	NOUN
ijtc-583	29	33	in	in	ADP
ijtc-583	29	34	2018	2018	NUM
ijtc-583	29	35	did	do	AUX
ijtc-583	29	36	not	not	PART
ijtc-583	29	37	reach	reach	VERB
ijtc-583	29	38	the	the	DET
ijtc-583	29	39	set	set	VERB
ijtc-583	29	40	target	target	NOUN
ijtc-583	29	41	.	.	PUNCT
ijtc-583	30	1	however	however	ADV
ijtc-583	30	2	,	,	PUNCT
ijtc-583	30	3	for	for	ADP
ijtc-583	30	4	2019	2019	NUM
ijtc-583	30	5	-	-	SYM
ijtc-583	30	6	2020	2020	NUM
ijtc-583	30	7	,	,	PUNCT
ijtc-583	30	8	the	the	DET
ijtc-583	30	9	realization	realization	NOUN
ijtc-583	30	10	of	of	ADP
ijtc-583	30	11	street	street	NOUN
ijtc-583	30	12	lighting	lighting	NOUN
ijtc-583	30	13	tax	tax	NOUN
ijtc-583	30	14	revenue	revenue	NOUN
ijtc-583	30	15	has	have	AUX
ijtc-583	30	16	succeeded	succeed	VERB
ijtc-583	30	17	in	in	ADP
ijtc-583	30	18	exceeding	exceed	VERB
ijtc-583	30	19	the	the	DET
ijtc-583	30	20	set	set	ADJ
ijtc-583	30	21	target	target	NOUN
ijtc-583	30	22	with	with	ADP
ijtc-583	30	23	the	the	DET
ijtc-583	30	24	amount	amount	NOUN
ijtc-583	30	25	of	of	ADP
ijtc-583	30	26	achievement	achievement	NOUN
ijtc-583	30	27	of	of	ADP
ijtc-583	30	28	100.51	100.51	NUM
ijtc-583	30	29	%	%	NOUN
ijtc-583	30	30	and	and	CCONJ
ijtc-583	30	31	100.48	100.48	NUM
ijtc-583	30	32	%	%	NOUN
ijtc-583	30	33	.	.	PUNCT
ijtc-583	31	1	with	with	ADP
ijtc-583	31	2	this	this	PRON
ijtc-583	31	3	,	,	PUNCT
ijtc-583	31	4	it	it	PRON
ijtc-583	31	5	should	should	AUX
ijtc-583	31	6	the	the	DET
ijtc-583	31	7	regional	regional	ADJ
ijtc-583	31	8	government	government	NOUN
ijtc-583	31	9	of	of	ADP
ijtc-583	31	10	dki	dki	PROPN
ijtc-583	31	11	jakarta	jakarta	PROPN
ijtc-583	31	12	province	province	PROPN
ijtc-583	31	13	is	be	AUX
ijtc-583	31	14	able	able	ADJ
ijtc-583	31	15	to	to	PART
ijtc-583	31	16	provide	provide	VERB
ijtc-583	31	17	sufficient	sufficient	ADJ
ijtc-583	31	18	lighting	lighting	NOUN
ijtc-583	31	19	for	for	ADP
ijtc-583	31	20	public	public	ADJ
ijtc-583	31	21	roads	road	NOUN
ijtc-583	31	22	in	in	ADP
ijtc-583	31	23	its	its	PRON
ijtc-583	31	24	area	area	NOUN
ijtc-583	31	25	.	.	PUNCT
ijtc-583	32	1	the	the	DET
ijtc-583	32	2	existence	existence	NOUN
ijtc-583	32	3	of	of	ADP
ijtc-583	32	4	street	street	NOUN
ijtc-583	32	5	lighting	lighting	NOUN
ijtc-583	32	6	in	in	ADP
ijtc-583	32	7	dki	dki	PROPN
ijtc-583	32	8	jakarta	jakarta	PROPN
ijtc-583	32	9	province	province	PROPN
ijtc-583	32	10	is	be	AUX
ijtc-583	32	11	not	not	PART
ijtc-583	32	12	only	only	ADV
ijtc-583	32	13	part	part	NOUN
ijtc-583	32	14	of	of	ADP
ijtc-583	32	15	the	the	DET
ijtc-583	32	16	beauty	beauty	NOUN
ijtc-583	32	17	of	of	ADP
ijtc-583	32	18	the	the	DET
ijtc-583	32	19	city	city	NOUN
ijtc-583	32	20	,	,	PUNCT
ijtc-583	32	21	but	but	CCONJ
ijtc-583	32	22	also	also	ADV
ijtc-583	32	23	as	as	ADP
ijtc-583	32	24	part	part	NOUN
ijtc-583	32	25	of	of	ADP
ijtc-583	32	26	city	city	NOUN
ijtc-583	32	27	life	life	NOUN
ijtc-583	32	28	.	.	PUNCT
ijtc-583	33	1	the	the	DET
ijtc-583	33	2	existence	existence	NOUN
ijtc-583	33	3	of	of	ADP
ijtc-583	33	4	public	public	ADJ
ijtc-583	33	5	street	street	NOUN
ijtc-583	33	6	lighting	lighting	NOUN
ijtc-583	33	7	for	for	ADP
ijtc-583	33	8	society	society	NOUN
ijtc-583	33	9	is	be	AUX
ijtc-583	33	10	important	important	ADJ
ijtc-583	33	11	thing	thing	NOUN
ijtc-583	33	12	in	in	ADP
ijtc-583	33	13	daily	daily	ADJ
ijtc-583	33	14	activities	activity	NOUN
ijtc-583	33	15	,	,	PUNCT
ijtc-583	33	16	especially	especially	ADV
ijtc-583	33	17	at	at	ADP
ijtc-583	33	18	night	night	NOUN
ijtc-583	33	19	.	.	PUNCT
ijtc-583	34	1	therefore	therefore	ADV
ijtc-583	34	2	,	,	PUNCT
ijtc-583	34	3	the	the	DET
ijtc-583	34	4	regional	regional	ADJ
ijtc-583	34	5	government	government	NOUN
ijtc-583	34	6	of	of	ADP
ijtc-583	34	7	dki	dki	PROPN
ijtc-583	34	8	jakarta	jakarta	PROPN
ijtc-583	34	9	province	province	PROPN
ijtc-583	34	10	need	need	VERB
ijtc-583	34	11	to	to	PART
ijtc-583	34	12	pay	pay	VERB
ijtc-583	34	13	attention	attention	NOUN
ijtc-583	34	14	as	as	ADV
ijtc-583	34	15	well	well	ADV
ijtc-583	34	16	as	as	ADP
ijtc-583	34	17	maintaining	maintain	VERB
ijtc-583	34	18	the	the	DET
ijtc-583	34	19	condition	condition	NOUN
ijtc-583	34	20	and	and	CCONJ
ijtc-583	34	21	existence	existence	NOUN
ijtc-583	34	22	of	of	ADP
ijtc-583	34	23	existing	exist	VERB
ijtc-583	34	24	public	public	ADJ
ijtc-583	34	25	street	street	NOUN
ijtc-583	34	26	lighting	lighting	NOUN
ijtc-583	34	27	in	in	ADP
ijtc-583	34	28	dki	dki	PROPN
ijtc-583	34	29	jakarta	jakarta	PROPN
ijtc-583	34	30	province	province	PROPN
ijtc-583	34	31	.	.	PUNCT
ijtc-583	35	1	the	the	DET
ijtc-583	35	2	phenomenon	phenomenon	NOUN
ijtc-583	35	3	of	of	ADP
ijtc-583	35	4	problems	problem	NOUN
ijtc-583	35	5	that	that	PRON
ijtc-583	35	6	occur	occur	VERB
ijtc-583	35	7	in	in	ADP
ijtc-583	35	8	dki	dki	PROPN
ijtc-583	35	9	jakarta	jakarta	PROPN
ijtc-583	35	10	province	province	PROPN
ijtc-583	35	11	is	be	AUX
ijtc-583	35	12	the	the	DET
ijtc-583	35	13	occurrence	occurrence	NOUN
ijtc-583	35	14	of	of	ADP
ijtc-583	35	15	delays	delay	NOUN
ijtc-583	35	16	in	in	ADP
ijtc-583	35	17	payment	payment	NOUN
ijtc-583	35	18	of	of	ADP
ijtc-583	35	19	electricity	electricity	NOUN
ijtc-583	35	20	bills	bill	NOUN
ijtc-583	35	21	for	for	ADP
ijtc-583	35	22	public	public	ADJ
ijtc-583	35	23	street	street	NOUN
ijtc-583	35	24	lighting	lighting	NOUN
ijtc-583	35	25	(	(	PUNCT
ijtc-583	35	26	pju	pju	PROPN
ijtc-583	35	27	)	)	PUNCT
ijtc-583	35	28	.	.	PUNCT
ijtc-583	36	1	that	that	PRON
ijtc-583	36	2	must	must	AUX
ijtc-583	36	3	be	be	AUX
ijtc-583	36	4	paid	pay	VERB
ijtc-583	36	5	by	by	ADP
ijtc-583	36	6	the	the	DET
ijtc-583	36	7	regional	regional	ADJ
ijtc-583	36	8	government	government	NOUN
ijtc-583	36	9	to	to	PART
ijtc-583	36	10	state	state	VERB
ijtc-583	36	11	electricity	electricity	NOUN
ijtc-583	36	12	company	company	NOUN
ijtc-583	36	13	pt	pt	X
ijtc-583	36	14	(	(	PUNCT
ijtc-583	36	15	ptpln	ptpln	NOUN
ijtc-583	36	16	)	)	PUNCT
ijtc-583	36	17	for	for	ADP
ijtc-583	36	18	the	the	DET
ijtc-583	36	19	month	month	NOUN
ijtc-583	36	20	of	of	ADP
ijtc-583	36	21	november	november	PROPN
ijtc-583	36	22	2020	2020	NUM
ijtc-583	36	23	.	.	PUNCT
ijtc-583	37	1	this	this	DET
ijtc-583	37	2	delay	delay	NOUN
ijtc-583	37	3	occurred	occur	VERB
ijtc-583	37	4	because	because	SCONJ
ijtc-583	37	5	the	the	DET
ijtc-583	37	6	budget	budget	NOUN
ijtc-583	37	7	funds	fund	NOUN
ijtc-583	37	8	available	available	ADJ
ijtc-583	37	9	for	for	ADP
ijtc-583	37	10	payment	payment	NOUN
ijtc-583	37	11	of	of	ADP
ijtc-583	37	12	electricity	electricity	NOUN
ijtc-583	37	13	bills	bill	NOUN
ijtc-583	37	14	for	for	ADP
ijtc-583	37	15	pju	pju	PROPN
ijtc-583	37	16	lamps	lamp	NOUN
ijtc-583	37	17	https://djpk.kemenkeu.go.id/	https://djpk.kemenkeu.go.id/	PART
ijtc-583	37	18	analysis	analysis	NOUN
ijtc-583	37	19	of	of	ADP
ijtc-583	37	20	the	the	DET
ijtc-583	37	21	effectiveness	effectiveness	NOUN
ijtc-583	37	22	of	of	ADP
ijtc-583	37	23	earmarking	earmark	VERB
ijtc-583	37	24	tax	tax	NOUN
ijtc-583	37	25	policies	policy	NOUN
ijtc-583	37	26	for	for	ADP
ijtc-583	37	27	street	street	NOUN
ijtc-583	37	28	lighting	lighting	NOUN
ijtc-583	37	29	taxes	taxis	NOUN
ijtc-583	37	30	as	as	ADP
ijtc-583	37	31	an	an	DET
ijtc-583	37	32	effort	effort	NOUN
ijtc-583	37	33	to	to	PART
ijtc-583	37	34	provide	provide	VERB
ijtc-583	37	35	street	street	NOUN
ijtc-583	37	36	lighting	lighting	NOUN
ijtc-583	37	37	in	in	ADP
ijtc-583	37	38	the	the	DET
ijtc-583	37	39	province	province	NOUN
ijtc-583	37	40	of	of	ADP
ijtc-583	37	41	the	the	DET
ijtc-583	37	42	special	special	ADJ
ijtc-583	37	43	capital	capital	NOUN
ijtc-583	37	44	region	region	NOUN
ijtc-583	37	45	of	of	ADP
ijtc-583	37	46	jakarta	jakarta	PROPN
ijtc-583	37	47	in	in	ADP
ijtc-583	37	48	2018	2018	NUM
ijtc-583	37	49	-	-	SYM
ijtc-583	37	50	2020	2020	NUM
ijtc-583	37	51	hidayati	hidayati	NOUN
ijtc-583	37	52	,	,	PUNCT
ijtc-583	37	53	irvawan	irvawan	PROPN
ijtc-583	37	54	,	,	PUNCT
ijtc-583	37	55	setiawan	setiawan	NOUN
ijtc-583	37	56	,	,	PUNCT
ijtc-583	37	57	and	and	CCONJ
ijtc-583	37	58	rizqi	rizqi	VERB
ijtc-583	37	59	388	388	NUM
ijtc-583	37	60	|	|	ADV
ijtc-583	37	61	ilomata	ilomata	PROPN
ijtc-583	37	62	international	international	ADJ
ijtc-583	37	63	journal	journal	NOUN
ijtc-583	37	64	of	of	ADP
ijtc-583	37	65	tax	tax	PROPN
ijtc-583	37	66	&	&	CCONJ
ijtc-583	37	67	accounting	accounting	PROPN
ijtc-583	37	68	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-583	37	69	had	have	VERB
ijtc-583	37	70	to	to	PART
ijtc-583	37	71	be	be	AUX
ijtc-583	37	72	refocused	refocus	VERB
ijtc-583	37	73	or	or	CCONJ
ijtc-583	37	74	budgeted	budget	VERB
ijtc-583	37	75	for	for	ADP
ijtc-583	37	76	relocation	relocation	NOUN
ijtc-583	37	77	in	in	ADP
ijtc-583	37	78	order	order	NOUN
ijtc-583	37	79	to	to	PART
ijtc-583	37	80	deal	deal	VERB
ijtc-583	37	81	with	with	ADP
ijtc-583	37	82	the	the	DET
ijtc-583	37	83	covid-19	covid-19	PROPN
ijtc-583	37	84	outbreak	outbreak	NOUN
ijtc-583	37	85	that	that	PRON
ijtc-583	37	86	occurred	occur	VERB
ijtc-583	37	87	in	in	ADP
ijtc-583	37	88	indonesia	indonesia	PROPN
ijtc-583	37	89	.	.	PUNCT
ijtc-583	38	1	this	this	PRON
ijtc-583	38	2	proves	prove	VERB
ijtc-583	38	3	that	that	SCONJ
ijtc-583	38	4	there	there	PRON
ijtc-583	38	5	is	be	VERB
ijtc-583	38	6	no	no	DET
ijtc-583	38	7	certainty	certainty	NOUN
ijtc-583	38	8	from	from	ADP
ijtc-583	38	9	the	the	DET
ijtc-583	38	10	earmarking	earmark	VERB
ijtc-583	38	11	tax	tax	NOUN
ijtc-583	38	12	policy	policy	NOUN
ijtc-583	38	13	on	on	ADP
ijtc-583	38	14	the	the	DET
ijtc-583	38	15	street	street	NOUN
ijtc-583	38	16	lighting	lighting	NOUN
ijtc-583	38	17	tax	tax	NOUN
ijtc-583	38	18	related	relate	VERB
ijtc-583	38	19	to	to	ADP
ijtc-583	38	20	guaranteeing	guarantee	VERB
ijtc-583	38	21	the	the	DET
ijtc-583	38	22	availability	availability	NOUN
ijtc-583	38	23	of	of	ADP
ijtc-583	38	24	budget	budget	NOUN
ijtc-583	38	25	funds	fund	NOUN
ijtc-583	38	26	for	for	ADP
ijtc-583	38	27	meet	meet	VERB
ijtc-583	38	28	various	various	ADJ
ijtc-583	38	29	activities	activity	NOUN
ijtc-583	38	30	in	in	ADP
ijtc-583	38	31	providing	provide	VERB
ijtc-583	38	32	street	street	NOUN
ijtc-583	38	33	lighting	lighting	NOUN
ijtc-583	38	34	.	.	PUNCT
ijtc-583	39	1	another	another	DET
ijtc-583	39	2	problem	problem	NOUN
ijtc-583	39	3	is	be	AUX
ijtc-583	39	4	the	the	DET
ijtc-583	39	5	lack	lack	NOUN
ijtc-583	39	6	of	of	ADP
ijtc-583	39	7	pju	pju	PROPN
ijtc-583	39	8	lamps	lamp	NOUN
ijtc-583	39	9	in	in	ADP
ijtc-583	39	10	residential	residential	ADJ
ijtc-583	39	11	areas	area	NOUN
ijtc-583	39	12	in	in	ADP
ijtc-583	39	13	dki	dki	PROPN
ijtc-583	39	14	jakarta	jakarta	PROPN
ijtc-583	39	15	province	province	PROPN
ijtc-583	39	16	.	.	PUNCT
ijtc-583	40	1	there	there	PRON
ijtc-583	40	2	should	should	AUX
ijtc-583	40	3	be	be	AUX
ijtc-583	40	4	a	a	DET
ijtc-583	40	5	policy	policy	NOUN
ijtc-583	40	6	of	of	ADP
ijtc-583	40	7	earmarking	earmark	VERB
ijtc-583	40	8	tax	tax	NOUN
ijtc-583	40	9	can	can	AUX
ijtc-583	40	10	guarantee	guarantee	VERB
ijtc-583	40	11	activities	activity	NOUN
ijtc-583	40	12	in	in	ADP
ijtc-583	40	13	the	the	DET
ijtc-583	40	14	effort	effort	NOUN
ijtc-583	40	15	to	to	PART
ijtc-583	40	16	provide	provide	VERB
ijtc-583	40	17	street	street	NOUN
ijtc-583	40	18	lighting	lighting	NOUN
ijtc-583	40	19	.	.	PUNCT
ijtc-583	41	1	because	because	SCONJ
ijtc-583	41	2	the	the	DET
ijtc-583	41	3	earmarking	earmark	VERB
ijtc-583	41	4	tax	tax	NOUN
ijtc-583	41	5	policy	policy	NOUN
ijtc-583	41	6	is	be	AUX
ijtc-583	41	7	actually	actually	ADV
ijtc-583	41	8	an	an	DET
ijtc-583	41	9	activity	activity	NOUN
ijtc-583	41	10	to	to	PART
ijtc-583	41	11	use	use	VERB
ijtc-583	41	12	budget	budget	NOUN
ijtc-583	41	13	funds	fund	NOUN
ijtc-583	41	14	carried	carry	VERB
ijtc-583	41	15	out	out	ADP
ijtc-583	41	16	by	by	ADP
ijtc-583	41	17	the	the	DET
ijtc-583	41	18	government	government	NOUN
ijtc-583	41	19	,	,	PUNCT
ijtc-583	41	20	both	both	PRON
ijtc-583	41	21	of	of	ADP
ijtc-583	41	22	which	which	PRON
ijtc-583	41	23	have	have	AUX
ijtc-583	41	24	been	be	AUX
ijtc-583	41	25	specifically	specifically	ADV
ijtc-583	41	26	regulated	regulate	VERB
ijtc-583	41	27	from	from	ADP
ijtc-583	41	28	sources	source	NOUN
ijtc-583	41	29	of	of	ADP
ijtc-583	41	30	funding	funding	NOUN
ijtc-583	41	31	and	and	CCONJ
ijtc-583	41	32	expenditures	expenditure	NOUN
ijtc-583	41	33	to	to	PART
ijtc-583	41	34	meet	meet	VERB
ijtc-583	41	35	public	public	ADJ
ijtc-583	41	36	needs	need	NOUN
ijtc-583	41	37	.	.	PUNCT
ijtc-583	42	1	the	the	DET
ijtc-583	42	2	purpose	purpose	NOUN
ijtc-583	42	3	of	of	ADP
ijtc-583	42	4	this	this	DET
ijtc-583	42	5	study	study	NOUN
ijtc-583	42	6	is	be	AUX
ijtc-583	42	7	to	to	PART
ijtc-583	42	8	analyze	analyze	VERB
ijtc-583	42	9	the	the	DET
ijtc-583	42	10	effectiveness	effectiveness	NOUN
ijtc-583	42	11	of	of	ADP
ijtc-583	42	12	the	the	DET
ijtc-583	42	13	earmarking	earmarking	ADJ
ijtc-583	42	14	tax	tax	NOUN
ijtc-583	42	15	policy	policy	NOUN
ijtc-583	42	16	on	on	ADP
ijtc-583	42	17	street	street	NOUN
ijtc-583	42	18	lighting	lighting	NOUN
ijtc-583	42	19	tax	tax	NOUN
ijtc-583	42	20	as	as	ADP
ijtc-583	42	21	an	an	DET
ijtc-583	42	22	effort	effort	NOUN
ijtc-583	42	23	to	to	PART
ijtc-583	42	24	provide	provide	VERB
ijtc-583	42	25	street	street	NOUN
ijtc-583	42	26	lighting	lighting	NOUN
ijtc-583	42	27	in	in	ADP
ijtc-583	42	28	dki	dki	PROPN
ijtc-583	42	29	jakarta	jakarta	PROPN
ijtc-583	42	30	province	province	PROPN
ijtc-583	42	31	in	in	ADP
ijtc-583	42	32	2018	2018	NUM
ijtc-583	42	33	-	-	SYM
ijtc-583	42	34	2020	2020	NUM
ijtc-583	42	35	,	,	PUNCT
ijtc-583	42	36	as	as	ADV
ijtc-583	42	37	well	well	ADV
ijtc-583	42	38	as	as	ADP
ijtc-583	42	39	obstacles	obstacle	NOUN
ijtc-583	42	40	and	and	CCONJ
ijtc-583	42	41	efforts	effort	NOUN
ijtc-583	42	42	in	in	ADP
ijtc-583	42	43	the	the	DET
ijtc-583	42	44	earmarking	earmark	VERB
ijtc-583	42	45	tax	tax	NOUN
ijtc-583	42	46	policy	policy	NOUN
ijtc-583	42	47	on	on	ADP
ijtc-583	42	48	street	street	NOUN
ijtc-583	42	49	lighting	lighting	NOUN
ijtc-583	42	50	tax	tax	NOUN
ijtc-583	42	51	.	.	PUNCT
ijtc-583	43	1	method	method	VERB
ijtc-583	43	2	the	the	DET
ijtc-583	43	3	approach	approach	NOUN
ijtc-583	43	4	used	use	VERB
ijtc-583	43	5	in	in	ADP
ijtc-583	43	6	this	this	DET
ijtc-583	43	7	study	study	NOUN
ijtc-583	43	8	is	be	AUX
ijtc-583	43	9	a	a	DET
ijtc-583	43	10	qualitative	qualitative	ADJ
ijtc-583	43	11	approach	approach	NOUN
ijtc-583	43	12	(	(	PUNCT
ijtc-583	43	13	creswell	creswell	PROPN
ijtc-583	43	14	,	,	PUNCT
ijtc-583	43	15	2017	2017	NUM
ijtc-583	43	16	;	;	PUNCT
ijtc-583	43	17	creswell	creswell	PROPN
ijtc-583	43	18	&	&	CCONJ
ijtc-583	43	19	creswell	creswell	PROPN
ijtc-583	43	20	,	,	PUNCT
ijtc-583	43	21	2018	2018	NUM
ijtc-583	43	22	)	)	PUNCT
ijtc-583	43	23	.	.	PUNCT
ijtc-583	44	1	qualitative	qualitative	ADJ
ijtc-583	44	2	research	research	NOUN
ijtc-583	44	3	is	be	AUX
ijtc-583	44	4	a	a	DET
ijtc-583	44	5	type	type	NOUN
ijtc-583	44	6	of	of	ADP
ijtc-583	44	7	research	research	NOUN
ijtc-583	44	8	whose	whose	DET
ijtc-583	44	9	findings	finding	NOUN
ijtc-583	44	10	are	be	AUX
ijtc-583	44	11	not	not	PART
ijtc-583	44	12	obtained	obtain	VERB
ijtc-583	44	13	from	from	ADP
ijtc-583	44	14	statistical	statistical	ADJ
ijtc-583	44	15	procedures	procedure	NOUN
ijtc-583	44	16	or	or	CCONJ
ijtc-583	44	17	other	other	ADJ
ijtc-583	44	18	forms	form	NOUN
ijtc-583	44	19	of	of	ADP
ijtc-583	44	20	calculation	calculation	NOUN
ijtc-583	44	21	,	,	PUNCT
ijtc-583	44	22	and	and	CCONJ
ijtc-583	44	23	aims	aim	VERB
ijtc-583	44	24	to	to	PART
ijtc-583	44	25	reveal	reveal	VERB
ijtc-583	44	26	symptoms	symptom	NOUN
ijtc-583	44	27	in	in	ADP
ijtc-583	44	28	a	a	DET
ijtc-583	44	29	holistic	holistic	ADJ
ijtc-583	44	30	-	-	PUNCT
ijtc-583	44	31	contextual	contextual	ADJ
ijtc-583	44	32	way	way	NOUN
ijtc-583	44	33	through	through	ADP
ijtc-583	44	34	collecting	collect	VERB
ijtc-583	44	35	data	datum	NOUN
ijtc-583	44	36	from	from	ADP
ijtc-583	44	37	natural	natural	ADJ
ijtc-583	44	38	settings	setting	NOUN
ijtc-583	44	39	using	use	VERB
ijtc-583	44	40	the	the	DET
ijtc-583	44	41	researcher	researcher	NOUN
ijtc-583	44	42	himself	himself	PRON
ijtc-583	44	43	as	as	ADP
ijtc-583	44	44	a	a	DET
ijtc-583	44	45	key	key	ADJ
ijtc-583	44	46	instrument	instrument	NOUN
ijtc-583	44	47	(	(	PUNCT
ijtc-583	44	48	sugiyono	sugiyono	NOUN
ijtc-583	44	49	,	,	PUNCT
ijtc-583	44	50	2019a	2019a	NUM
ijtc-583	44	51	)	)	PUNCT
ijtc-583	44	52	.	.	PUNCT
ijtc-583	45	1	qualitative	qualitative	ADJ
ijtc-583	45	2	methods	method	NOUN
ijtc-583	45	3	are	be	AUX
ijtc-583	45	4	research	research	NOUN
ijtc-583	45	5	procedures	procedure	NOUN
ijtc-583	45	6	that	that	PRON
ijtc-583	45	7	produce	produce	VERB
ijtc-583	45	8	descriptive	descriptive	ADJ
ijtc-583	45	9	data	datum	NOUN
ijtc-583	45	10	in	in	ADP
ijtc-583	45	11	the	the	DET
ijtc-583	45	12	form	form	NOUN
ijtc-583	45	13	of	of	ADP
ijtc-583	45	14	written	write	VERB
ijtc-583	45	15	words	word	NOUN
ijtc-583	45	16	from	from	ADP
ijtc-583	45	17	people	people	NOUN
ijtc-583	45	18	or	or	CCONJ
ijtc-583	45	19	observable	observable	ADJ
ijtc-583	45	20	behavior	behavior	NOUN
ijtc-583	45	21	(	(	PUNCT
ijtc-583	45	22	bogdan	bogdan	PROPN
ijtc-583	45	23	&	&	CCONJ
ijtc-583	45	24	taylor	taylor	PROPN
ijtc-583	45	25	,	,	PUNCT
ijtc-583	45	26	2015	2015	NUM
ijtc-583	45	27	;	;	PUNCT
ijtc-583	45	28	bungin	bungin	VERB
ijtc-583	45	29	,	,	PUNCT
ijtc-583	45	30	2017	2017	NUM
ijtc-583	45	31	;	;	PUNCT
ijtc-583	45	32	moleong	moleong	PROPN
ijtc-583	45	33	,	,	PUNCT
ijtc-583	45	34	2018	2018	NUM
ijtc-583	45	35	)	)	PUNCT
ijtc-583	45	36	.	.	PUNCT
ijtc-583	46	1	the	the	DET
ijtc-583	46	2	type	type	NOUN
ijtc-583	46	3	of	of	ADP
ijtc-583	46	4	research	research	NOUN
ijtc-583	46	5	used	use	VERB
ijtc-583	46	6	in	in	ADP
ijtc-583	46	7	this	this	DET
ijtc-583	46	8	research	research	NOUN
ijtc-583	46	9	is	be	AUX
ijtc-583	46	10	descriptive	descriptive	ADJ
ijtc-583	46	11	research	research	NOUN
ijtc-583	46	12	.	.	PUNCT
ijtc-583	47	1	descriptive	descriptive	ADJ
ijtc-583	47	2	research	research	NOUN
ijtc-583	47	3	is	be	AUX
ijtc-583	47	4	a	a	DET
ijtc-583	47	5	form	form	NOUN
ijtc-583	47	6	of	of	ADP
ijtc-583	47	7	research	research	NOUN
ijtc-583	47	8	aimed	aim	VERB
ijtc-583	47	9	at	at	ADP
ijtc-583	47	10	describing	describe	VERB
ijtc-583	47	11	or	or	CCONJ
ijtc-583	47	12	describing	describe	VERB
ijtc-583	47	13	existing	exist	VERB
ijtc-583	47	14	phenomena	phenomenon	NOUN
ijtc-583	47	15	,	,	PUNCT
ijtc-583	47	16	both	both	CCONJ
ijtc-583	47	17	natural	natural	ADJ
ijtc-583	47	18	and	and	CCONJ
ijtc-583	47	19	man	man	NOUN
ijtc-583	47	20	-	-	PUNCT
ijtc-583	47	21	made	make	VERB
ijtc-583	47	22	phenomena	phenomenon	NOUN
ijtc-583	47	23	(	(	PUNCT
ijtc-583	47	24	creswell	creswell	PROPN
ijtc-583	47	25	,	,	PUNCT
ijtc-583	47	26	2017	2017	NUM
ijtc-583	47	27	;	;	PUNCT
ijtc-583	47	28	sugiyono	sugiyono	NOUN
ijtc-583	47	29	,	,	PUNCT
ijtc-583	47	30	2019b	2019b	NUM
ijtc-583	47	31	)	)	PUNCT
ijtc-583	47	32	.	.	PUNCT
ijtc-583	48	1	the	the	DET
ijtc-583	48	2	phenomena	phenomenon	NOUN
ijtc-583	48	3	can	can	AUX
ijtc-583	48	4	be	be	AUX
ijtc-583	48	5	in	in	ADP
ijtc-583	48	6	the	the	DET
ijtc-583	48	7	form	form	NOUN
ijtc-583	48	8	of	of	ADP
ijtc-583	48	9	forms	form	NOUN
ijtc-583	48	10	,	,	PUNCT
ijtc-583	48	11	activities	activity	NOUN
ijtc-583	48	12	,	,	PUNCT
ijtc-583	48	13	characteristics	characteristic	NOUN
ijtc-583	48	14	,	,	PUNCT
ijtc-583	48	15	changes	change	NOUN
ijtc-583	48	16	,	,	PUNCT
ijtc-583	48	17	relationships	relationship	NOUN
ijtc-583	48	18	,	,	PUNCT
ijtc-583	48	19	similarities	similarity	NOUN
ijtc-583	48	20	,	,	PUNCT
ijtc-583	48	21	and	and	CCONJ
ijtc-583	48	22	differences	difference	NOUN
ijtc-583	48	23	between	between	ADP
ijtc-583	48	24	one	one	NUM
ijtc-583	48	25	phenomenon	phenomenon	NOUN
ijtc-583	48	26	and	and	CCONJ
ijtc-583	48	27	another	another	PRON
ijtc-583	48	28	(	(	PUNCT
ijtc-583	48	29	kuswarno	kuswarno	NOUN
ijtc-583	48	30	,	,	PUNCT
ijtc-583	48	31	2009	2009	NUM
ijtc-583	48	32	;	;	PUNCT
ijtc-583	48	33	sobur	sobur	NOUN
ijtc-583	48	34	,	,	PUNCT
ijtc-583	48	35	2013	2013	NUM
ijtc-583	48	36	)	)	PUNCT
ijtc-583	48	37	.	.	PUNCT
ijtc-583	49	1	in	in	ADP
ijtc-583	49	2	this	this	DET
ijtc-583	49	3	study	study	NOUN
ijtc-583	49	4	,	,	PUNCT
ijtc-583	49	5	the	the	DET
ijtc-583	49	6	researcher	researcher	NOUN
ijtc-583	49	7	uses	use	VERB
ijtc-583	49	8	the	the	DET
ijtc-583	49	9	theory	theory	NOUN
ijtc-583	49	10	of	of	ADP
ijtc-583	49	11	effectiveness	effectiveness	NOUN
ijtc-583	49	12	where	where	SCONJ
ijtc-583	49	13	there	there	PRON
ijtc-583	49	14	are	be	VERB
ijtc-583	49	15	"	"	PUNCT
ijtc-583	49	16	five	five	NUM
ijtc-583	49	17	right	right	NOUN
ijtc-583	49	18	"	"	PUNCT
ijtc-583	49	19	that	that	PRON
ijtc-583	49	20	must	must	AUX
ijtc-583	49	21	be	be	AUX
ijtc-583	49	22	met	meet	VERB
ijtc-583	49	23	in	in	ADP
ijtc-583	49	24	policy	policy	NOUN
ijtc-583	49	25	effectiveness	effectiveness	NOUN
ijtc-583	49	26	(	(	PUNCT
ijtc-583	49	27	yuningsih	yuningsih	ADJ
ijtc-583	49	28	,	,	PUNCT
ijtc-583	49	29	2018	2018	NUM
ijtc-583	49	30	)	)	PUNCT
ijtc-583	49	31	.	.	PUNCT
ijtc-583	50	1	1	1	X
ijtc-583	50	2	.	.	X
ijtc-583	50	3	right	right	ADJ
ijtc-583	50	4	policy	policy	NOUN
ijtc-583	50	5	,	,	PUNCT
ijtc-583	50	6	reviewed	review	VERB
ijtc-583	50	7	based	base	VERB
ijtc-583	50	8	on	on	ADP
ijtc-583	50	9	whether	whether	SCONJ
ijtc-583	50	10	the	the	DET
ijtc-583	50	11	earmarking	earmark	VERB
ijtc-583	50	12	tax	tax	NOUN
ijtc-583	50	13	policy	policy	NOUN
ijtc-583	50	14	on	on	ADP
ijtc-583	50	15	the	the	DET
ijtc-583	50	16	street	street	NOUN
ijtc-583	50	17	lighting	lighting	NOUN
ijtc-583	50	18	tax	tax	NOUN
ijtc-583	50	19	has	have	AUX
ijtc-583	50	20	been	be	AUX
ijtc-583	50	21	able	able	ADJ
ijtc-583	50	22	to	to	PART
ijtc-583	50	23	solve	solve	VERB
ijtc-583	50	24	problems	problem	NOUN
ijtc-583	50	25	related	relate	VERB
ijtc-583	50	26	to	to	ADP
ijtc-583	50	27	efforts	effort	NOUN
ijtc-583	50	28	to	to	PART
ijtc-583	50	29	provide	provide	VERB
ijtc-583	50	30	street	street	NOUN
ijtc-583	50	31	lighting	lighting	NOUN
ijtc-583	50	32	in	in	ADP
ijtc-583	50	33	the	the	DET
ijtc-583	50	34	dki	dki	PROPN
ijtc-583	50	35	jakarta	jakarta	PROPN
ijtc-583	50	36	province	province	PROPN
ijtc-583	50	37	,	,	PUNCT
ijtc-583	50	38	as	as	ADV
ijtc-583	50	39	well	well	ADV
ijtc-583	50	40	as	as	ADP
ijtc-583	50	41	the	the	DET
ijtc-583	50	42	institution	institution	NOUN
ijtc-583	50	43	authorized	authorize	VERB
ijtc-583	50	44	to	to	PART
ijtc-583	50	45	formulate	formulate	VERB
ijtc-583	50	46	the	the	DET
ijtc-583	50	47	earmarking	earmarking	ADJ
ijtc-583	50	48	tax	tax	NOUN
ijtc-583	50	49	policy	policy	NOUN
ijtc-583	50	50	.	.	PUNCT
ijtc-583	51	1	2	2	X
ijtc-583	51	2	.	.	X
ijtc-583	51	3	right	right	ADJ
ijtc-583	51	4	implementation	implementation	NOUN
ijtc-583	51	5	,	,	PUNCT
ijtc-583	51	6	reviewed	review	VERB
ijtc-583	51	7	based	base	VERB
ijtc-583	51	8	on	on	ADP
ijtc-583	51	9	the	the	DET
ijtc-583	51	10	division	division	NOUN
ijtc-583	51	11	of	of	ADP
ijtc-583	51	12	tasks	task	NOUN
ijtc-583	51	13	and	and	CCONJ
ijtc-583	51	14	authorities	authority	NOUN
ijtc-583	51	15	in	in	ADP
ijtc-583	51	16	the	the	DET
ijtc-583	51	17	implementation	implementation	NOUN
ijtc-583	51	18	of	of	ADP
ijtc-583	51	19	the	the	DET
ijtc-583	51	20	earmarking	earmark	VERB
ijtc-583	51	21	tax	tax	NOUN
ijtc-583	51	22	policy	policy	NOUN
ijtc-583	51	23	on	on	ADP
ijtc-583	51	24	the	the	DET
ijtc-583	51	25	street	street	NOUN
ijtc-583	51	26	lighting	lighting	NOUN
ijtc-583	51	27	tax	tax	NOUN
ijtc-583	51	28	,	,	PUNCT
ijtc-583	51	29	as	as	ADV
ijtc-583	51	30	well	well	ADV
ijtc-583	51	31	as	as	ADP
ijtc-583	51	32	the	the	DET
ijtc-583	51	33	implementation	implementation	NOUN
ijtc-583	51	34	of	of	ADP
ijtc-583	51	35	the	the	DET
ijtc-583	51	36	cooperation	cooperation	NOUN
ijtc-583	51	37	process	process	NOUN
ijtc-583	51	38	between	between	ADP
ijtc-583	51	39	actors	actor	NOUN
ijtc-583	51	40	implementing	implement	VERB
ijtc-583	51	41	the	the	DET
ijtc-583	51	42	policy	policy	NOUN
ijtc-583	51	43	.	.	PUNCT
ijtc-583	52	1	3	3	X
ijtc-583	52	2	.	.	X
ijtc-583	52	3	right	right	ADV
ijtc-583	52	4	on	on	ADP
ijtc-583	52	5	target	target	NOUN
ijtc-583	52	6	,	,	PUNCT
ijtc-583	52	7	reviewed	review	VERB
ijtc-583	52	8	by	by	ADP
ijtc-583	52	9	looking	look	VERB
ijtc-583	52	10	at	at	ADP
ijtc-583	52	11	the	the	DET
ijtc-583	52	12	targets	target	NOUN
ijtc-583	52	13	that	that	PRON
ijtc-583	52	14	must	must	AUX
ijtc-583	52	15	be	be	AUX
ijtc-583	52	16	met	meet	VERB
ijtc-583	52	17	from	from	ADP
ijtc-583	52	18	the	the	DET
ijtc-583	52	19	earmarking	earmark	VERB
ijtc-583	52	20	tax	tax	NOUN
ijtc-583	52	21	policy	policy	NOUN
ijtc-583	52	22	on	on	ADP
ijtc-583	52	23	street	street	NOUN
ijtc-583	52	24	lighting	lighting	NOUN
ijtc-583	52	25	taxes	taxis	NOUN
ijtc-583	52	26	,	,	PUNCT
ijtc-583	52	27	as	as	ADV
ijtc-583	52	28	well	well	ADV
ijtc-583	52	29	as	as	ADP
ijtc-583	52	30	ensuring	ensure	VERB
ijtc-583	52	31	that	that	SCONJ
ijtc-583	52	32	there	there	PRON
ijtc-583	52	33	are	be	VERB
ijtc-583	52	34	no	no	DET
ijtc-583	52	35	conflicts	conflict	NOUN
ijtc-583	52	36	between	between	ADP
ijtc-583	52	37	related	related	ADJ
ijtc-583	52	38	regulations	regulation	NOUN
ijtc-583	52	39	.	.	PUNCT
ijtc-583	53	1	4	4	X
ijtc-583	53	2	.	.	X
ijtc-583	53	3	right	right	ADJ
ijtc-583	53	4	environment	environment	NOUN
ijtc-583	53	5	,	,	PUNCT
ijtc-583	53	6	reviewed	review	VERB
ijtc-583	53	7	based	base	VERB
ijtc-583	53	8	on	on	ADP
ijtc-583	53	9	the	the	DET
ijtc-583	53	10	interaction	interaction	NOUN
ijtc-583	53	11	between	between	ADP
ijtc-583	53	12	the	the	DET
ijtc-583	53	13	formulation	formulation	NOUN
ijtc-583	53	14	agency	agency	NOUN
ijtc-583	53	15	and	and	CCONJ
ijtc-583	53	16	the	the	DET
ijtc-583	53	17	implementing	implement	VERB
ijtc-583	53	18	agency	agency	NOUN
ijtc-583	53	19	for	for	ADP
ijtc-583	53	20	the	the	DET
ijtc-583	53	21	earmarking	earmark	VERB
ijtc-583	53	22	tax	tax	NOUN
ijtc-583	53	23	policy	policy	NOUN
ijtc-583	53	24	on	on	ADP
ijtc-583	53	25	street	street	NOUN
ijtc-583	53	26	lighting	lighting	NOUN
ijtc-583	53	27	tax	tax	NOUN
ijtc-583	53	28	,	,	PUNCT
ijtc-583	53	29	as	as	ADV
ijtc-583	53	30	well	well	ADV
ijtc-583	53	31	as	as	ADP
ijtc-583	53	32	public	public	ADJ
ijtc-583	53	33	understanding	understanding	NOUN
ijtc-583	53	34	.	.	PUNCT
ijtc-583	54	1	5	5	X
ijtc-583	54	2	.	.	X
ijtc-583	54	3	right	right	ADJ
ijtc-583	54	4	process	process	NOUN
ijtc-583	54	5	,	,	PUNCT
ijtc-583	54	6	reviewed	review	VERB
ijtc-583	54	7	based	base	VERB
ijtc-583	54	8	on	on	ADP
ijtc-583	54	9	policy	policy	NOUN
ijtc-583	54	10	acceptance	acceptance	NOUN
ijtc-583	54	11	,	,	PUNCT
ijtc-583	54	12	policy	policy	NOUN
ijtc-583	54	13	adoption	adoption	NOUN
ijtc-583	54	14	,	,	PUNCT
ijtc-583	54	15	and	and	CCONJ
ijtc-583	54	16	strategic	strategic	ADJ
ijtc-583	54	17	readliness	readliness	NOUN
ijtc-583	54	18	,	,	PUNCT
ijtc-583	54	19	both	both	CCONJ
ijtc-583	54	20	from	from	ADP
ijtc-583	54	21	actors	actor	NOUN
ijtc-583	54	22	implementing	implement	VERB
ijtc-583	54	23	policies	policy	NOUN
ijtc-583	54	24	and	and	CCONJ
ijtc-583	54	25	from	from	ADP
ijtc-583	54	26	the	the	DET
ijtc-583	54	27	community	community	NOUN
ijtc-583	54	28	.	.	PUNCT
ijtc-583	55	1	analysis	analysis	NOUN
ijtc-583	55	2	of	of	ADP
ijtc-583	55	3	the	the	DET
ijtc-583	55	4	effectiveness	effectiveness	NOUN
ijtc-583	55	5	of	of	ADP
ijtc-583	55	6	earmarking	earmark	VERB
ijtc-583	55	7	tax	tax	NOUN
ijtc-583	55	8	policies	policy	NOUN
ijtc-583	55	9	for	for	ADP
ijtc-583	55	10	street	street	NOUN
ijtc-583	55	11	lighting	lighting	NOUN
ijtc-583	55	12	taxes	taxis	NOUN
ijtc-583	55	13	as	as	ADP
ijtc-583	55	14	an	an	DET
ijtc-583	55	15	effort	effort	NOUN
ijtc-583	55	16	to	to	PART
ijtc-583	55	17	provide	provide	VERB
ijtc-583	55	18	street	street	NOUN
ijtc-583	55	19	lighting	lighting	NOUN
ijtc-583	55	20	in	in	ADP
ijtc-583	55	21	the	the	DET
ijtc-583	55	22	province	province	NOUN
ijtc-583	55	23	of	of	ADP
ijtc-583	55	24	the	the	DET
ijtc-583	55	25	special	special	ADJ
ijtc-583	55	26	capital	capital	NOUN
ijtc-583	55	27	region	region	NOUN
ijtc-583	55	28	of	of	ADP
ijtc-583	55	29	jakarta	jakarta	PROPN
ijtc-583	55	30	in	in	ADP
ijtc-583	55	31	2018	2018	NUM
ijtc-583	55	32	-	-	SYM
ijtc-583	55	33	2020	2020	NUM
ijtc-583	55	34	hidayati	hidayati	NOUN
ijtc-583	55	35	,	,	PUNCT
ijtc-583	55	36	irvawan	irvawan	PROPN
ijtc-583	55	37	,	,	PUNCT
ijtc-583	55	38	setiawan	setiawan	NOUN
ijtc-583	55	39	,	,	PUNCT
ijtc-583	55	40	and	and	CCONJ
ijtc-583	55	41	rizqi	rizqi	VERB
ijtc-583	55	42	389	389	NUM
ijtc-583	55	43	|	|	ADV
ijtc-583	55	44	ilomata	ilomata	PROPN
ijtc-583	55	45	international	international	ADJ
ijtc-583	55	46	journal	journal	NOUN
ijtc-583	55	47	of	of	ADP
ijtc-583	55	48	tax	tax	PROPN
ijtc-583	55	49	&	&	CCONJ
ijtc-583	55	50	accounting	accounting	PROPN
ijtc-583	55	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-583	55	52	the	the	DET
ijtc-583	55	53	data	data	NOUN
ijtc-583	55	54	collection	collection	NOUN
ijtc-583	55	55	techniques	technique	NOUN
ijtc-583	55	56	used	use	VERB
ijtc-583	55	57	in	in	ADP
ijtc-583	55	58	this	this	DET
ijtc-583	55	59	study	study	NOUN
ijtc-583	55	60	were	be	AUX
ijtc-583	55	61	through	through	ADP
ijtc-583	55	62	observation	observation	NOUN
ijtc-583	55	63	,	,	PUNCT
ijtc-583	55	64	interviews	interview	NOUN
ijtc-583	55	65	,	,	PUNCT
ijtc-583	55	66	and	and	CCONJ
ijtc-583	55	67	written	write	VERB
ijtc-583	55	68	documentation	documentation	NOUN
ijtc-583	55	69	.	.	PUNCT
ijtc-583	56	1	data	datum	NOUN
ijtc-583	56	2	analysis	analysis	NOUN
ijtc-583	56	3	was	be	AUX
ijtc-583	56	4	carried	carry	VERB
ijtc-583	56	5	out	out	ADP
ijtc-583	56	6	using	use	VERB
ijtc-583	56	7	three	three	NUM
ijtc-583	56	8	stages	stage	NOUN
ijtc-583	56	9	,	,	PUNCT
ijtc-583	56	10	namely	namely	ADV
ijtc-583	56	11	data	data	NOUN
ijtc-583	56	12	reduction	reduction	NOUN
ijtc-583	56	13	,	,	PUNCT
ijtc-583	56	14	data	data	NOUN
ijtc-583	56	15	presentation	presentation	NOUN
ijtc-583	56	16	,	,	PUNCT
ijtc-583	56	17	and	and	CCONJ
ijtc-583	56	18	conclusions	conclusion	NOUN
ijtc-583	56	19	(	(	PUNCT
ijtc-583	56	20	miles	mile	NOUN
ijtc-583	56	21	&	&	CCONJ
ijtc-583	56	22	huberman	huberman	NOUN
ijtc-583	56	23	,	,	PUNCT
ijtc-583	56	24	1994	1994	NUM
ijtc-583	56	25	)	)	PUNCT
ijtc-583	56	26	.	.	PUNCT
ijtc-583	57	1	based	base	VERB
ijtc-583	57	2	on	on	ADP
ijtc-583	57	3	the	the	DET
ijtc-583	57	4	objectives	objective	NOUN
ijtc-583	57	5	,	,	PUNCT
ijtc-583	57	6	this	this	DET
ijtc-583	57	7	study	study	NOUN
ijtc-583	57	8	will	will	AUX
ijtc-583	57	9	provide	provide	VERB
ijtc-583	57	10	an	an	DET
ijtc-583	57	11	overview	overview	NOUN
ijtc-583	57	12	or	or	CCONJ
ijtc-583	57	13	description	description	NOUN
ijtc-583	57	14	of	of	ADP
ijtc-583	57	15	the	the	DET
ijtc-583	57	16	phenomena	phenomenon	NOUN
ijtc-583	57	17	studied	study	VERB
ijtc-583	57	18	related	relate	VERB
ijtc-583	57	19	to	to	ADP
ijtc-583	57	20	the	the	DET
ijtc-583	57	21	effectiveness	effectiveness	NOUN
ijtc-583	57	22	of	of	ADP
ijtc-583	57	23	the	the	DET
ijtc-583	57	24	earmarking	earmarking	ADJ
ijtc-583	57	25	tax	tax	NOUN
ijtc-583	57	26	policy	policy	NOUN
ijtc-583	57	27	on	on	ADP
ijtc-583	57	28	street	street	NOUN
ijtc-583	57	29	lighting	lighting	NOUN
ijtc-583	57	30	taxes	taxis	NOUN
ijtc-583	57	31	as	as	ADP
ijtc-583	57	32	an	an	DET
ijtc-583	57	33	effort	effort	NOUN
ijtc-583	57	34	to	to	PART
ijtc-583	57	35	provide	provide	VERB
ijtc-583	57	36	street	street	NOUN
ijtc-583	57	37	lighting	lighting	NOUN
ijtc-583	57	38	in	in	ADP
ijtc-583	57	39	dki	dki	PROPN
ijtc-583	57	40	jakarta	jakarta	PROPN
ijtc-583	57	41	province	province	PROPN
ijtc-583	57	42	in	in	ADP
ijtc-583	57	43	2018	2018	NUM
ijtc-583	57	44	-	-	SYM
ijtc-583	57	45	2020	2020	NUM
ijtc-583	57	46	.	.	PUNCT
ijtc-583	58	1	result	result	NOUN
ijtc-583	58	2	and	and	CCONJ
ijtc-583	58	3	discussion	discussion	NOUN
ijtc-583	58	4	in	in	ADP
ijtc-583	58	5	analyzing	analyze	VERB
ijtc-583	58	6	the	the	DET
ijtc-583	58	7	effectiveness	effectiveness	NOUN
ijtc-583	58	8	of	of	ADP
ijtc-583	58	9	the	the	DET
ijtc-583	58	10	earmarking	earmarking	ADJ
ijtc-583	58	11	tax	tax	NOUN
ijtc-583	58	12	policy	policy	NOUN
ijtc-583	58	13	on	on	ADP
ijtc-583	58	14	street	street	NOUN
ijtc-583	58	15	lighting	lighting	NOUN
ijtc-583	58	16	tax	tax	NOUN
ijtc-583	58	17	as	as	ADP
ijtc-583	58	18	an	an	DET
ijtc-583	58	19	effort	effort	NOUN
ijtc-583	58	20	to	to	PART
ijtc-583	58	21	provide	provide	VERB
ijtc-583	58	22	street	street	NOUN
ijtc-583	58	23	lighting	lighting	NOUN
ijtc-583	58	24	in	in	ADP
ijtc-583	58	25	dki	dki	PROPN
ijtc-583	58	26	jakarta	jakarta	PROPN
ijtc-583	58	27	province	province	PROPN
ijtc-583	58	28	in	in	ADP
ijtc-583	58	29	2018	2018	NUM
ijtc-583	58	30	-	-	SYM
ijtc-583	58	31	2020	2020	NUM
ijtc-583	58	32	,	,	PUNCT
ijtc-583	58	33	this	this	DET
ijtc-583	58	34	study	study	NOUN
ijtc-583	58	35	uses	use	VERB
ijtc-583	58	36	the	the	DET
ijtc-583	58	37	effectiveness	effectiveness	NOUN
ijtc-583	58	38	theory	theory	NOUN
ijtc-583	58	39	where	where	SCONJ
ijtc-583	58	40	there	there	PRON
ijtc-583	58	41	are	be	VERB
ijtc-583	58	42	"	"	PUNCT
ijtc-583	58	43	five	five	NUM
ijtc-583	58	44	right	right	NOUN
ijtc-583	58	45	"	"	PUNCT
ijtc-583	58	46	that	that	PRON
ijtc-583	58	47	must	must	AUX
ijtc-583	58	48	be	be	AUX
ijtc-583	58	49	met	meet	VERB
ijtc-583	58	50	.	.	PUNCT
ijtc-583	59	1	in	in	ADP
ijtc-583	59	2	policy	policy	NOUN
ijtc-583	59	3	effectiveness	effectiveness	NOUN
ijtc-583	59	4	.	.	PUNCT
ijtc-583	60	1	the	the	DET
ijtc-583	60	2	five	five	NUM
ijtc-583	60	3	points	point	NOUN
ijtc-583	60	4	are	be	AUX
ijtc-583	60	5	the	the	DET
ijtc-583	60	6	right	right	ADJ
ijtc-583	60	7	policy	policy	NOUN
ijtc-583	60	8	,	,	PUNCT
ijtc-583	60	9	the	the	DET
ijtc-583	60	10	right	right	ADJ
ijtc-583	60	11	implementation	implementation	NOUN
ijtc-583	60	12	,	,	PUNCT
ijtc-583	60	13	the	the	DET
ijtc-583	60	14	right	right	ADJ
ijtc-583	60	15	target	target	NOUN
ijtc-583	60	16	,	,	PUNCT
ijtc-583	60	17	the	the	DET
ijtc-583	60	18	right	right	ADJ
ijtc-583	60	19	environment	environment	NOUN
ijtc-583	60	20	,	,	PUNCT
ijtc-583	60	21	and	and	CCONJ
ijtc-583	60	22	the	the	DET
ijtc-583	60	23	right	right	ADJ
ijtc-583	60	24	process	process	NOUN
ijtc-583	60	25	.	.	PUNCT
ijtc-583	61	1	the	the	DET
ijtc-583	61	2	"	"	PUNCT
ijtc-583	61	3	five	five	NUM
ijtc-583	61	4	right	right	NOUN
ijtc-583	61	5	"	"	PUNCT
ijtc-583	61	6	is	be	AUX
ijtc-583	61	7	expected	expect	VERB
ijtc-583	61	8	to	to	PART
ijtc-583	61	9	be	be	AUX
ijtc-583	61	10	able	able	ADJ
ijtc-583	61	11	to	to	PART
ijtc-583	61	12	answer	answer	VERB
ijtc-583	61	13	the	the	DET
ijtc-583	61	14	obstacles	obstacle	NOUN
ijtc-583	61	15	and	and	CCONJ
ijtc-583	61	16	efforts	effort	NOUN
ijtc-583	61	17	in	in	ADP
ijtc-583	61	18	the	the	DET
ijtc-583	61	19	earmarking	earmark	VERB
ijtc-583	61	20	tax	tax	NOUN
ijtc-583	61	21	policy	policy	NOUN
ijtc-583	61	22	on	on	ADP
ijtc-583	61	23	the	the	DET
ijtc-583	61	24	street	street	NOUN
ijtc-583	61	25	lighting	lighting	NOUN
ijtc-583	61	26	tax	tax	NOUN
ijtc-583	61	27	in	in	ADP
ijtc-583	61	28	the	the	DET
ijtc-583	61	29	provision	provision	NOUN
ijtc-583	61	30	of	of	ADP
ijtc-583	61	31	street	street	NOUN
ijtc-583	61	32	lighting	lighting	NOUN
ijtc-583	61	33	(	(	PUNCT
ijtc-583	61	34	yuningsih	yuningsih	ADJ
ijtc-583	61	35	,	,	PUNCT
ijtc-583	61	36	2018	2018	NUM
ijtc-583	61	37	)	)	PUNCT
ijtc-583	61	38	.	.	PUNCT
ijtc-583	62	1	based	base	VERB
ijtc-583	62	2	on	on	ADP
ijtc-583	62	3	the	the	DET
ijtc-583	62	4	results	result	NOUN
ijtc-583	62	5	of	of	ADP
ijtc-583	62	6	interviews	interview	NOUN
ijtc-583	62	7	that	that	PRON
ijtc-583	62	8	researchers	researcher	NOUN
ijtc-583	62	9	have	have	AUX
ijtc-583	62	10	conducted	conduct	VERB
ijtc-583	62	11	with	with	ADP
ijtc-583	62	12	the	the	DET
ijtc-583	62	13	tax	tax	NOUN
ijtc-583	62	14	authorities	authority	NOUN
ijtc-583	62	15	,	,	PUNCT
ijtc-583	62	16	policy	policy	NOUN
ijtc-583	62	17	implementing	implement	VERB
ijtc-583	62	18	actors	actor	NOUN
ijtc-583	62	19	,	,	PUNCT
ijtc-583	62	20	academics	academic	NOUN
ijtc-583	62	21	,	,	PUNCT
ijtc-583	62	22	and	and	CCONJ
ijtc-583	62	23	the	the	DET
ijtc-583	62	24	public	public	NOUN
ijtc-583	62	25	regarding	regard	VERB
ijtc-583	62	26	the	the	DET
ijtc-583	62	27	effectiveness	effectiveness	NOUN
ijtc-583	62	28	of	of	ADP
ijtc-583	62	29	the	the	DET
ijtc-583	62	30	earmarking	earmarking	ADJ
ijtc-583	62	31	tax	tax	NOUN
ijtc-583	62	32	policy	policy	NOUN
ijtc-583	62	33	on	on	ADP
ijtc-583	62	34	street	street	NOUN
ijtc-583	62	35	lighting	lighting	NOUN
ijtc-583	62	36	taxes	taxis	NOUN
ijtc-583	62	37	as	as	ADP
ijtc-583	62	38	an	an	DET
ijtc-583	62	39	effort	effort	NOUN
ijtc-583	62	40	to	to	PART
ijtc-583	62	41	provide	provide	VERB
ijtc-583	62	42	street	street	NOUN
ijtc-583	62	43	lighting	lighting	NOUN
ijtc-583	62	44	in	in	ADP
ijtc-583	62	45	dki	dki	PROPN
ijtc-583	62	46	jakarta	jakarta	PROPN
ijtc-583	62	47	province	province	PROPN
ijtc-583	62	48	in	in	ADP
ijtc-583	62	49	2018	2018	NUM
ijtc-583	62	50	-	-	SYM
ijtc-583	62	51	2020	2020	NUM
ijtc-583	62	52	based	base	VERB
ijtc-583	62	53	on	on	ADP
ijtc-583	62	54	the	the	DET
ijtc-583	62	55	theory	theory	NOUN
ijtc-583	62	56	of	of	ADP
ijtc-583	62	57	effectiveness	effectiveness	NOUN
ijtc-583	62	58	from	from	ADP
ijtc-583	62	59	riant	riant	PROPN
ijtc-583	62	60	nugroho	nugroho	NOUN
ijtc-583	62	61	,	,	PUNCT
ijtc-583	62	62	the	the	DET
ijtc-583	62	63	results	result	NOUN
ijtc-583	62	64	are	be	AUX
ijtc-583	62	65	as	as	SCONJ
ijtc-583	62	66	follows	follow	VERB
ijtc-583	62	67	:	:	PUNCT
ijtc-583	62	68	following	follow	VERB
ijtc-583	62	69	:	:	PUNCT
ijtc-583	62	70	a.	a.	NOUN
ijtc-583	62	71	right	right	PROPN
ijtc-583	62	72	policy	policy	NOUN
ijtc-583	62	73	based	base	VERB
ijtc-583	62	74	on	on	ADP
ijtc-583	62	75	the	the	DET
ijtc-583	62	76	research	research	NOUN
ijtc-583	62	77	results	result	NOUN
ijtc-583	62	78	,	,	PUNCT
ijtc-583	62	79	it	it	PRON
ijtc-583	62	80	is	be	AUX
ijtc-583	62	81	known	know	VERB
ijtc-583	62	82	that	that	SCONJ
ijtc-583	62	83	the	the	DET
ijtc-583	62	84	earmarking	earmark	VERB
ijtc-583	62	85	tax	tax	NOUN
ijtc-583	62	86	policy	policy	NOUN
ijtc-583	62	87	on	on	ADP
ijtc-583	62	88	the	the	DET
ijtc-583	62	89	street	street	NOUN
ijtc-583	62	90	lighting	lighting	NOUN
ijtc-583	62	91	tax	tax	NOUN
ijtc-583	62	92	is	be	AUX
ijtc-583	62	93	made	make	VERB
ijtc-583	62	94	as	as	ADP
ijtc-583	62	95	the	the	DET
ijtc-583	62	96	basis	basis	NOUN
ijtc-583	62	97	for	for	ADP
ijtc-583	62	98	collecting	collect	VERB
ijtc-583	62	99	the	the	DET
ijtc-583	62	100	lighting	lighting	NOUN
ijtc-583	62	101	tax	tax	NOUN
ijtc-583	62	102	.	.	PUNCT
ijtc-583	63	1	then	then	ADV
ijtc-583	63	2	the	the	DET
ijtc-583	63	3	revenue	revenue	NOUN
ijtc-583	63	4	will	will	AUX
ijtc-583	63	5	be	be	AUX
ijtc-583	63	6	used	use	VERB
ijtc-583	63	7	specifically	specifically	ADV
ijtc-583	63	8	to	to	PART
ijtc-583	63	9	fund	fund	VERB
ijtc-583	63	10	the	the	DET
ijtc-583	63	11	construction	construction	NOUN
ijtc-583	63	12	of	of	ADP
ijtc-583	63	13	public	public	ADJ
ijtc-583	63	14	facilities	facility	NOUN
ijtc-583	63	15	in	in	ADP
ijtc-583	63	16	the	the	DET
ijtc-583	63	17	form	form	NOUN
ijtc-583	63	18	of	of	ADP
ijtc-583	63	19	public	public	ADJ
ijtc-583	63	20	street	street	NOUN
ijtc-583	63	21	lighting	lighting	NOUN
ijtc-583	63	22	(	(	PUNCT
ijtc-583	63	23	pju	pju	PROPN
ijtc-583	63	24	)	)	PUNCT
ijtc-583	63	25	on	on	ADP
ijtc-583	63	26	existing	exist	VERB
ijtc-583	63	27	roads	road	NOUN
ijtc-583	63	28	in	in	ADP
ijtc-583	63	29	the	the	DET
ijtc-583	63	30	region	region	NOUN
ijtc-583	63	31	of	of	ADP
ijtc-583	63	32	dki	dki	PROPN
ijtc-583	63	33	jakarta	jakarta	PROPN
ijtc-583	63	34	province	province	PROPN
ijtc-583	63	35	.	.	PUNCT
ijtc-583	64	1	this	this	PRON
ijtc-583	64	2	is	be	AUX
ijtc-583	64	3	in	in	ADP
ijtc-583	64	4	accordance	accordance	NOUN
ijtc-583	64	5	with	with	ADP
ijtc-583	64	6	constitution	constitution	NOUN
ijtc-583	64	7	number	number	NOUN
ijtc-583	64	8	28	28	NUM
ijtc-583	64	9	in	in	ADP
ijtc-583	64	10	2009	2009	NUM
ijtc-583	64	11	article	article	NOUN
ijtc-583	64	12	56	56	NUM
ijtc-583	64	13	verses	verse	NOUN
ijtc-583	64	14	(	(	PUNCT
ijtc-583	64	15	3	3	NUM
ijtc-583	64	16	)	)	PUNCT
ijtc-583	64	17	and	and	CCONJ
ijtc-583	64	18	regional	regional	ADJ
ijtc-583	64	19	regulation	regulation	NOUN
ijtc-583	64	20	of	of	ADP
ijtc-583	64	21	dki	dki	PROPN
ijtc-583	64	22	jakarta	jakarta	PROPN
ijtc-583	64	23	province	province	PROPN
ijtc-583	64	24	number	number	NOUN
ijtc-583	64	25	15	15	NUM
ijtc-583	64	26	in	in	ADP
ijtc-583	64	27	2010	2010	NUM
ijtc-583	64	28	concerning	concern	VERB
ijtc-583	64	29	street	street	NOUN
ijtc-583	64	30	lighting	lighting	NOUN
ijtc-583	64	31	tax	tax	NOUN
ijtc-583	64	32	,	,	PUNCT
ijtc-583	64	33	and	and	CCONJ
ijtc-583	64	34	in	in	ADP
ijtc-583	64	35	accordance	accordance	NOUN
ijtc-583	64	36	with	with	ADP
ijtc-583	64	37	the	the	DET
ijtc-583	64	38	earmarking	earmarking	ADJ
ijtc-583	64	39	tax	tax	NOUN
ijtc-583	64	40	theory	theory	NOUN
ijtc-583	64	41	that	that	SCONJ
ijtc-583	64	42	earmarked	earmark	VERB
ijtc-583	64	43	tax	tax	NOUN
ijtc-583	64	44	is	be	AUX
ijtc-583	64	45	a	a	DET
ijtc-583	64	46	tax	tax	NOUN
ijtc-583	64	47	whose	whose	DET
ijtc-583	64	48	expenditure	expenditure	NOUN
ijtc-583	64	49	is	be	AUX
ijtc-583	64	50	for	for	ADP
ijtc-583	64	51	special	special	ADJ
ijtc-583	64	52	purposes	purpose	NOUN
ijtc-583	64	53	(	(	PUNCT
ijtc-583	64	54	rosdiana	rosdiana	PROPN
ijtc-583	64	55	&	&	CCONJ
ijtc-583	64	56	irianto	irianto	ADP
ijtc-583	64	57	,	,	PUNCT
ijtc-583	64	58	2012	2012	NUM
ijtc-583	64	59	)	)	PUNCT
ijtc-583	64	60	.	.	PUNCT
ijtc-583	65	1	structurally	structurally	ADV
ijtc-583	65	2	,	,	PUNCT
ijtc-583	65	3	the	the	DET
ijtc-583	65	4	earmarking	earmark	VERB
ijtc-583	65	5	tax	tax	NOUN
ijtc-583	65	6	policy	policy	NOUN
ijtc-583	65	7	in	in	ADP
ijtc-583	65	8	dki	dki	PROPN
ijtc-583	65	9	jakarta	jakarta	PROPN
ijtc-583	65	10	province	province	PROPN
ijtc-583	65	11	is	be	AUX
ijtc-583	65	12	formulated	formulate	VERB
ijtc-583	65	13	by	by	ADP
ijtc-583	65	14	an	an	DET
ijtc-583	65	15	authorized	authorized	ADJ
ijtc-583	65	16	institution	institution	NOUN
ijtc-583	65	17	,	,	PUNCT
ijtc-583	65	18	namely	namely	ADV
ijtc-583	65	19	bappeda	bappeda	ADJ
ijtc-583	65	20	(	(	PUNCT
ijtc-583	65	21	regional	regional	ADJ
ijtc-583	65	22	development	development	NOUN
ijtc-583	65	23	planning	planning	NOUN
ijtc-583	65	24	agency	agency	NOUN
ijtc-583	65	25	)	)	PUNCT
ijtc-583	65	26	,	,	PUNCT
ijtc-583	65	27	where	where	SCONJ
ijtc-583	65	28	bappeda	bappeda	ADJ
ijtc-583	65	29	dki	dki	PROPN
ijtc-583	65	30	jakarta	jakarta	PROPN
ijtc-583	65	31	province	province	PROPN
ijtc-583	65	32	is	be	AUX
ijtc-583	65	33	an	an	DET
ijtc-583	65	34	institution	institution	NOUN
ijtc-583	65	35	that	that	PRON
ijtc-583	65	36	has	have	VERB
ijtc-583	65	37	authority	authority	NOUN
ijtc-583	65	38	in	in	ADP
ijtc-583	65	39	policy	policy	NOUN
ijtc-583	65	40	formulation	formulation	NOUN
ijtc-583	65	41	which	which	PRON
ijtc-583	65	42	includes	include	VERB
ijtc-583	65	43	planning	planning	NOUN
ijtc-583	65	44	for	for	ADP
ijtc-583	65	45	the	the	DET
ijtc-583	65	46	development	development	NOUN
ijtc-583	65	47	of	of	ADP
ijtc-583	65	48	facilities	facility	NOUN
ijtc-583	65	49	and	and	CCONJ
ijtc-583	65	50	infrastructure	infrastructure	NOUN
ijtc-583	65	51	in	in	ADP
ijtc-583	65	52	dki	dki	PROPN
ijtc-583	65	53	jakarta	jakarta	PROPN
ijtc-583	65	54	province	province	PROPN
ijtc-583	65	55	.	.	PUNCT
ijtc-583	66	1	therefore	therefore	ADV
ijtc-583	66	2	,	,	PUNCT
ijtc-583	66	3	the	the	DET
ijtc-583	66	4	earmarking	earmark	VERB
ijtc-583	66	5	tax	tax	NOUN
ijtc-583	66	6	policy	policy	NOUN
ijtc-583	66	7	on	on	ADP
ijtc-583	66	8	street	street	NOUN
ijtc-583	66	9	lighting	lighting	NOUN
ijtc-583	66	10	tax	tax	NOUN
ijtc-583	66	11	in	in	ADP
ijtc-583	66	12	dki	dki	PROPN
ijtc-583	66	13	jakarta	jakarta	PROPN
ijtc-583	66	14	province	province	PROPN
ijtc-583	66	15	is	be	AUX
ijtc-583	66	16	considered	consider	VERB
ijtc-583	66	17	to	to	PART
ijtc-583	66	18	have	have	AUX
ijtc-583	66	19	been	be	AUX
ijtc-583	66	20	appropriate	appropriate	ADJ
ijtc-583	66	21	and	and	CCONJ
ijtc-583	66	22	has	have	AUX
ijtc-583	66	23	been	be	AUX
ijtc-583	66	24	effectively	effectively	ADV
ijtc-583	66	25	implemented	implement	VERB
ijtc-583	66	26	where	where	SCONJ
ijtc-583	66	27	the	the	DET
ijtc-583	66	28	earmarking	earmarking	ADJ
ijtc-583	66	29	tax	tax	NOUN
ijtc-583	66	30	policy	policy	NOUN
ijtc-583	66	31	on	on	ADP
ijtc-583	66	32	street	street	NOUN
ijtc-583	66	33	lighting	lighting	NOUN
ijtc-583	66	34	tax	tax	NOUN
ijtc-583	66	35	has	have	AUX
ijtc-583	66	36	been	be	AUX
ijtc-583	66	37	made	make	VERB
ijtc-583	66	38	by	by	ADP
ijtc-583	66	39	an	an	DET
ijtc-583	66	40	institution	institution	NOUN
ijtc-583	66	41	that	that	PRON
ijtc-583	66	42	authorized	authorize	VERB
ijtc-583	66	43	in	in	ADP
ijtc-583	66	44	the	the	DET
ijtc-583	66	45	formulation	formulation	NOUN
ijtc-583	66	46	of	of	ADP
ijtc-583	66	47	policies	policy	NOUN
ijtc-583	66	48	,	,	PUNCT
ijtc-583	66	49	and	and	CCONJ
ijtc-583	66	50	has	have	AUX
ijtc-583	66	51	been	be	AUX
ijtc-583	66	52	made	make	VERB
ijtc-583	66	53	to	to	PART
ijtc-583	66	54	fund	fund	VERB
ijtc-583	66	55	the	the	DET
ijtc-583	66	56	need	need	NOUN
ijtc-583	66	57	for	for	ADP
ijtc-583	66	58	providing	provide	VERB
ijtc-583	66	59	public	public	ADJ
ijtc-583	66	60	street	street	NOUN
ijtc-583	66	61	lighting	lighting	NOUN
ijtc-583	66	62	in	in	ADP
ijtc-583	66	63	dki	dki	PROPN
ijtc-583	66	64	jakarta	jakarta	PROPN
ijtc-583	66	65	province	province	PROPN
ijtc-583	66	66	,	,	PUNCT
ijtc-583	66	67	so	so	SCONJ
ijtc-583	66	68	that	that	SCONJ
ijtc-583	66	69	it	it	PRON
ijtc-583	66	70	has	have	AUX
ijtc-583	66	71	been	be	AUX
ijtc-583	66	72	able	able	ADJ
ijtc-583	66	73	to	to	PART
ijtc-583	66	74	solve	solve	VERB
ijtc-583	66	75	problems	problem	NOUN
ijtc-583	66	76	related	relate	VERB
ijtc-583	66	77	to	to	ADP
ijtc-583	66	78	efforts	effort	NOUN
ijtc-583	66	79	to	to	PART
ijtc-583	66	80	provide	provide	VERB
ijtc-583	66	81	street	street	NOUN
ijtc-583	66	82	lighting	lighting	NOUN
ijtc-583	66	83	in	in	ADP
ijtc-583	66	84	dki	dki	PROPN
ijtc-583	66	85	jakarta	jakarta	PROPN
ijtc-583	66	86	province	province	PROPN
ijtc-583	66	87	.	.	PUNCT
ijtc-583	67	1	b.	b.	PROPN
ijtc-583	68	1	right	right	ADJ
ijtc-583	68	2	implementation	implementation	NOUN
ijtc-583	68	3	analysis	analysis	NOUN
ijtc-583	68	4	of	of	ADP
ijtc-583	68	5	the	the	DET
ijtc-583	68	6	effectiveness	effectiveness	NOUN
ijtc-583	68	7	of	of	ADP
ijtc-583	68	8	earmarking	earmark	VERB
ijtc-583	68	9	tax	tax	NOUN
ijtc-583	68	10	policies	policy	NOUN
ijtc-583	68	11	for	for	ADP
ijtc-583	68	12	street	street	NOUN
ijtc-583	68	13	lighting	lighting	NOUN
ijtc-583	68	14	taxes	taxis	NOUN
ijtc-583	68	15	as	as	ADP
ijtc-583	68	16	an	an	DET
ijtc-583	68	17	effort	effort	NOUN
ijtc-583	68	18	to	to	PART
ijtc-583	68	19	provide	provide	VERB
ijtc-583	68	20	street	street	NOUN
ijtc-583	68	21	lighting	lighting	NOUN
ijtc-583	68	22	in	in	ADP
ijtc-583	68	23	the	the	DET
ijtc-583	68	24	province	province	NOUN
ijtc-583	68	25	of	of	ADP
ijtc-583	68	26	the	the	DET
ijtc-583	68	27	special	special	ADJ
ijtc-583	68	28	capital	capital	NOUN
ijtc-583	68	29	region	region	NOUN
ijtc-583	68	30	of	of	ADP
ijtc-583	68	31	jakarta	jakarta	PROPN
ijtc-583	68	32	in	in	ADP
ijtc-583	68	33	2018	2018	NUM
ijtc-583	68	34	-	-	SYM
ijtc-583	68	35	2020	2020	NUM
ijtc-583	68	36	hidayati	hidayati	NOUN
ijtc-583	68	37	,	,	PUNCT
ijtc-583	68	38	irvawan	irvawan	PROPN
ijtc-583	68	39	,	,	PUNCT
ijtc-583	68	40	setiawan	setiawan	NOUN
ijtc-583	68	41	,	,	PUNCT
ijtc-583	68	42	and	and	CCONJ
ijtc-583	68	43	rizqi	rizqi	VERB
ijtc-583	68	44	390	390	NUM
ijtc-583	68	45	|	|	NOUN
ijtc-583	68	46	ilomata	ilomata	PROPN
ijtc-583	68	47	international	international	ADJ
ijtc-583	68	48	journal	journal	NOUN
ijtc-583	68	49	of	of	ADP
ijtc-583	68	50	tax	tax	PROPN
ijtc-583	68	51	&	&	CCONJ
ijtc-583	68	52	accounting	account	VERB
ijtc-583	68	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-583	68	54	the	the	DET
ijtc-583	68	55	accuracy	accuracy	NOUN
ijtc-583	68	56	of	of	ADP
ijtc-583	68	57	implementation	implementation	NOUN
ijtc-583	68	58	can	can	AUX
ijtc-583	68	59	be	be	AUX
ijtc-583	68	60	said	say	VERB
ijtc-583	68	61	to	to	PART
ijtc-583	68	62	be	be	AUX
ijtc-583	68	63	effective	effective	ADJ
ijtc-583	68	64	if	if	SCONJ
ijtc-583	68	65	the	the	DET
ijtc-583	68	66	process	process	NOUN
ijtc-583	68	67	of	of	ADP
ijtc-583	68	68	cooperation	cooperation	NOUN
ijtc-583	68	69	is	be	AUX
ijtc-583	68	70	carried	carry	VERB
ijtc-583	68	71	out	out	ADP
ijtc-583	68	72	between	between	ADP
ijtc-583	68	73	actors	actor	NOUN
ijtc-583	68	74	implementing	implement	VERB
ijtc-583	68	75	policies	policy	NOUN
ijtc-583	68	76	,	,	PUNCT
ijtc-583	68	77	namely	namely	ADV
ijtc-583	68	78	cooperation	cooperation	NOUN
ijtc-583	68	79	between	between	ADP
ijtc-583	68	80	governments	government	NOUN
ijtc-583	68	81	,	,	PUNCT
ijtc-583	68	82	government	government	NOUN
ijtc-583	68	83	and	and	CCONJ
ijtc-583	68	84	society	society	NOUN
ijtc-583	68	85	,	,	PUNCT
ijtc-583	68	86	as	as	ADV
ijtc-583	68	87	well	well	ADV
ijtc-583	68	88	as	as	ADP
ijtc-583	68	89	with	with	ADP
ijtc-583	68	90	the	the	DET
ijtc-583	68	91	private	private	ADJ
ijtc-583	68	92	sector	sector	NOUN
ijtc-583	68	93	has	have	AUX
ijtc-583	68	94	been	be	AUX
ijtc-583	68	95	going	go	VERB
ijtc-583	68	96	well	well	ADV
ijtc-583	68	97	,	,	PUNCT
ijtc-583	68	98	and	and	CCONJ
ijtc-583	68	99	the	the	DET
ijtc-583	68	100	division	division	NOUN
ijtc-583	68	101	of	of	ADP
ijtc-583	68	102	tasks	task	NOUN
ijtc-583	68	103	and	and	CCONJ
ijtc-583	68	104	authority	authority	NOUN
ijtc-583	68	105	given	give	VERB
ijtc-583	68	106	is	be	AUX
ijtc-583	68	107	appropriate	appropriate	ADJ
ijtc-583	68	108	.	.	PUNCT
ijtc-583	69	1	based	base	VERB
ijtc-583	69	2	on	on	ADP
ijtc-583	69	3	the	the	DET
ijtc-583	69	4	results	result	NOUN
ijtc-583	69	5	of	of	ADP
ijtc-583	69	6	interviews	interview	NOUN
ijtc-583	69	7	that	that	PRON
ijtc-583	69	8	researchers	researcher	NOUN
ijtc-583	69	9	have	have	AUX
ijtc-583	69	10	conducted	conduct	VERB
ijtc-583	69	11	,	,	PUNCT
ijtc-583	69	12	it	it	PRON
ijtc-583	69	13	can	can	AUX
ijtc-583	69	14	be	be	AUX
ijtc-583	69	15	seen	see	VERB
ijtc-583	69	16	that	that	SCONJ
ijtc-583	69	17	the	the	DET
ijtc-583	69	18	implementation	implementation	NOUN
ijtc-583	69	19	of	of	ADP
ijtc-583	69	20	the	the	DET
ijtc-583	69	21	earmarking	earmark	VERB
ijtc-583	69	22	tax	tax	NOUN
ijtc-583	69	23	policy	policy	NOUN
ijtc-583	69	24	on	on	ADP
ijtc-583	69	25	street	street	NOUN
ijtc-583	69	26	lighting	lighting	NOUN
ijtc-583	69	27	tax	tax	NOUN
ijtc-583	69	28	in	in	ADP
ijtc-583	69	29	dki	dki	PROPN
ijtc-583	69	30	jakarta	jakarta	PROPN
ijtc-583	69	31	province	province	PROPN
ijtc-583	69	32	involves	involve	VERB
ijtc-583	69	33	cooperation	cooperation	NOUN
ijtc-583	69	34	with	with	ADP
ijtc-583	69	35	various	various	ADJ
ijtc-583	69	36	parties	party	NOUN
ijtc-583	69	37	,	,	PUNCT
ijtc-583	69	38	namely	namely	ADV
ijtc-583	69	39	cooperation	cooperation	NOUN
ijtc-583	69	40	between	between	ADP
ijtc-583	69	41	governments	government	NOUN
ijtc-583	69	42	such	such	ADJ
ijtc-583	69	43	as	as	ADP
ijtc-583	69	44	cooperation	cooperation	NOUN
ijtc-583	69	45	between	between	ADP
ijtc-583	69	46	bapenda	bapenda	PROPN
ijtc-583	69	47	,	,	PUNCT
ijtc-583	69	48	bpkd	bpkd	PROPN
ijtc-583	69	49	,	,	PUNCT
ijtc-583	69	50	bappeda	bappeda	ADJ
ijtc-583	69	51	,	,	PUNCT
ijtc-583	69	52	and	and	CCONJ
ijtc-583	69	53	dinas	dinas	PROPN
ijtc-583	69	54	bina	bina	PROPN
ijtc-583	69	55	marga	marga	PROPN
ijtc-583	69	56	,	,	PUNCT
ijtc-583	69	57	as	as	ADV
ijtc-583	69	58	well	well	ADV
ijtc-583	69	59	as	as	ADP
ijtc-583	69	60	cooperation	cooperation	NOUN
ijtc-583	69	61	with	with	ADP
ijtc-583	69	62	private	private	ADJ
ijtc-583	69	63	parties	party	NOUN
ijtc-583	69	64	,	,	PUNCT
ijtc-583	69	65	that	that	ADV
ijtc-583	69	66	is	is	ADV
ijtc-583	69	67	,	,	PUNCT
ijtc-583	69	68	cooperation	cooperation	NOUN
ijtc-583	69	69	between	between	ADP
ijtc-583	69	70	bapenda	bapenda	PROPN
ijtc-583	69	71	and	and	CCONJ
ijtc-583	69	72	pt	pt	PROPN
ijtc-583	69	73	pln	pln	PROPN
ijtc-583	69	74	has	have	AUX
ijtc-583	69	75	been	be	AUX
ijtc-583	69	76	going	go	VERB
ijtc-583	69	77	well	well	ADV
ijtc-583	69	78	.	.	PUNCT
ijtc-583	70	1	the	the	DET
ijtc-583	70	2	implementers	implementer	NOUN
ijtc-583	70	3	of	of	ADP
ijtc-583	70	4	this	this	DET
ijtc-583	70	5	policy	policy	NOUN
ijtc-583	70	6	also	also	ADV
ijtc-583	70	7	understand	understand	VERB
ijtc-583	70	8	and	and	CCONJ
ijtc-583	70	9	know	know	VERB
ijtc-583	70	10	the	the	DET
ijtc-583	70	11	respective	respective	ADJ
ijtc-583	70	12	roles	role	NOUN
ijtc-583	70	13	,	,	PUNCT
ijtc-583	70	14	duties	duty	NOUN
ijtc-583	70	15	,	,	PUNCT
ijtc-583	70	16	functions	function	NOUN
ijtc-583	70	17	,	,	PUNCT
ijtc-583	70	18	and	and	CCONJ
ijtc-583	70	19	authorities	authority	NOUN
ijtc-583	70	20	that	that	PRON
ijtc-583	70	21	have	have	AUX
ijtc-583	70	22	been	be	AUX
ijtc-583	70	23	given	give	VERB
ijtc-583	70	24	in	in	ADP
ijtc-583	70	25	the	the	DET
ijtc-583	70	26	implementation	implementation	NOUN
ijtc-583	70	27	of	of	ADP
ijtc-583	70	28	the	the	DET
ijtc-583	70	29	earmarking	earmark	VERB
ijtc-583	70	30	tax	tax	NOUN
ijtc-583	70	31	policy	policy	NOUN
ijtc-583	70	32	on	on	ADP
ijtc-583	70	33	the	the	DET
ijtc-583	70	34	street	street	NOUN
ijtc-583	70	35	lighting	lighting	NOUN
ijtc-583	70	36	tax	tax	NOUN
ijtc-583	70	37	.	.	PUNCT
ijtc-583	71	1	therefore	therefore	ADV
ijtc-583	71	2	,	,	PUNCT
ijtc-583	71	3	the	the	DET
ijtc-583	71	4	earmarking	earmark	VERB
ijtc-583	71	5	tax	tax	NOUN
ijtc-583	71	6	policy	policy	NOUN
ijtc-583	71	7	on	on	ADP
ijtc-583	71	8	street	street	NOUN
ijtc-583	71	9	lighting	lighting	NOUN
ijtc-583	71	10	tax	tax	NOUN
ijtc-583	71	11	in	in	ADP
ijtc-583	71	12	dki	dki	PROPN
ijtc-583	71	13	jakarta	jakarta	PROPN
ijtc-583	71	14	province	province	PROPN
ijtc-583	71	15	is	be	AUX
ijtc-583	71	16	considered	consider	VERB
ijtc-583	71	17	appropriate	appropriate	ADJ
ijtc-583	71	18	and	and	CCONJ
ijtc-583	71	19	has	have	AUX
ijtc-583	71	20	been	be	AUX
ijtc-583	71	21	effectively	effectively	ADV
ijtc-583	71	22	implemented	implement	VERB
ijtc-583	71	23	because	because	SCONJ
ijtc-583	71	24	it	it	PRON
ijtc-583	71	25	is	be	AUX
ijtc-583	71	26	in	in	ADP
ijtc-583	71	27	accordance	accordance	NOUN
ijtc-583	71	28	with	with	ADP
ijtc-583	71	29	the	the	DET
ijtc-583	71	30	main	main	ADJ
ijtc-583	71	31	tasks	task	NOUN
ijtc-583	71	32	and	and	CCONJ
ijtc-583	71	33	authorities	authority	NOUN
ijtc-583	71	34	of	of	ADP
ijtc-583	71	35	each	each	DET
ijtc-583	71	36	agency	agency	NOUN
ijtc-583	71	37	that	that	PRON
ijtc-583	71	38	plays	play	VERB
ijtc-583	71	39	a	a	DET
ijtc-583	71	40	role	role	NOUN
ijtc-583	71	41	in	in	ADP
ijtc-583	71	42	the	the	DET
ijtc-583	71	43	earmarking	earmark	VERB
ijtc-583	71	44	tax	tax	NOUN
ijtc-583	71	45	policy	policy	NOUN
ijtc-583	71	46	on	on	ADP
ijtc-583	71	47	street	street	NOUN
ijtc-583	71	48	lighting	lighting	NOUN
ijtc-583	71	49	tax	tax	NOUN
ijtc-583	71	50	in	in	ADP
ijtc-583	71	51	dki	dki	PROPN
ijtc-583	71	52	jakarta	jakarta	PROPN
ijtc-583	71	53	province	province	PROPN
ijtc-583	71	54	.	.	PUNCT
ijtc-583	72	1	c.	c.	PROPN
ijtc-583	72	2	right	right	PROPN
ijtc-583	72	3	on	on	ADP
ijtc-583	72	4	target	target	NOUN
ijtc-583	72	5	constitution	constitution	NOUN
ijtc-583	72	6	number	number	NOUN
ijtc-583	72	7	28	28	NUM
ijtc-583	72	8	in	in	ADP
ijtc-583	72	9	2009	2009	NUM
ijtc-583	72	10	article	article	NOUN
ijtc-583	72	11	56	56	NUM
ijtc-583	72	12	verses	verse	NOUN
ijtc-583	72	13	(	(	PUNCT
ijtc-583	72	14	3	3	NUM
ijtc-583	72	15	)	)	PUNCT
ijtc-583	72	16	and	and	CCONJ
ijtc-583	72	17	regional	regional	ADJ
ijtc-583	72	18	regulation	regulation	NOUN
ijtc-583	72	19	of	of	ADP
ijtc-583	72	20	dki	dki	PROPN
ijtc-583	72	21	jakarta	jakarta	PROPN
ijtc-583	72	22	province	province	PROPN
ijtc-583	72	23	number	number	NOUN
ijtc-583	72	24	15	15	NUM
ijtc-583	72	25	in	in	ADP
ijtc-583	72	26	2010	2010	NUM
ijtc-583	72	27	article	article	NOUN
ijtc-583	72	28	11	11	NUM
ijtc-583	72	29	,	,	PUNCT
ijtc-583	72	30	is	be	AUX
ijtc-583	72	31	the	the	DET
ijtc-583	72	32	legal	legal	ADJ
ijtc-583	72	33	basis	basis	NOUN
ijtc-583	72	34	of	of	ADP
ijtc-583	72	35	the	the	DET
ijtc-583	72	36	earmarking	earmark	VERB
ijtc-583	72	37	tax	tax	NOUN
ijtc-583	72	38	policy	policy	NOUN
ijtc-583	72	39	on	on	ADP
ijtc-583	72	40	the	the	DET
ijtc-583	72	41	street	street	NOUN
ijtc-583	72	42	lighting	lighting	NOUN
ijtc-583	72	43	tax	tax	NOUN
ijtc-583	72	44	in	in	ADP
ijtc-583	72	45	the	the	DET
ijtc-583	72	46	dki	dki	PROPN
ijtc-583	72	47	jakarta	jakarta	PROPN
ijtc-583	72	48	province	province	PROPN
ijtc-583	72	49	where	where	SCONJ
ijtc-583	72	50	the	the	DET
ijtc-583	72	51	laws	law	NOUN
ijtc-583	72	52	and	and	CCONJ
ijtc-583	72	53	regional	regional	ADJ
ijtc-583	72	54	regulations	regulation	NOUN
ijtc-583	72	55	both	both	PRON
ijtc-583	72	56	explain	explain	VERB
ijtc-583	72	57	that	that	SCONJ
ijtc-583	72	58	the	the	DET
ijtc-583	72	59	proceeds	proceed	NOUN
ijtc-583	72	60	from	from	ADP
ijtc-583	72	61	the	the	DET
ijtc-583	72	62	street	street	NOUN
ijtc-583	72	63	lighting	lighting	NOUN
ijtc-583	72	64	tax	tax	NOUN
ijtc-583	72	65	revenue	revenue	NOUN
ijtc-583	72	66	are	be	AUX
ijtc-583	72	67	partly	partly	ADV
ijtc-583	72	68	allocated	allocate	VERB
ijtc-583	72	69	for	for	ADP
ijtc-583	72	70	the	the	DET
ijtc-583	72	71	provision	provision	NOUN
ijtc-583	72	72	of	of	ADP
ijtc-583	72	73	street	street	NOUN
ijtc-583	72	74	lighting	lighting	NOUN
ijtc-583	72	75	.	.	PUNCT
ijtc-583	73	1	based	base	VERB
ijtc-583	73	2	on	on	ADP
ijtc-583	73	3	the	the	DET
ijtc-583	73	4	results	result	NOUN
ijtc-583	73	5	of	of	ADP
ijtc-583	73	6	interviews	interview	NOUN
ijtc-583	73	7	that	that	PRON
ijtc-583	73	8	researchers	researcher	NOUN
ijtc-583	73	9	have	have	AUX
ijtc-583	73	10	conducted	conduct	VERB
ijtc-583	73	11	,	,	PUNCT
ijtc-583	73	12	it	it	PRON
ijtc-583	73	13	can	can	AUX
ijtc-583	73	14	be	be	AUX
ijtc-583	73	15	seen	see	VERB
ijtc-583	73	16	that	that	SCONJ
ijtc-583	73	17	the	the	DET
ijtc-583	73	18	earmarking	earmark	VERB
ijtc-583	73	19	tax	tax	NOUN
ijtc-583	73	20	policy	policy	NOUN
ijtc-583	73	21	on	on	ADP
ijtc-583	73	22	street	street	NOUN
ijtc-583	73	23	lighting	lighting	NOUN
ijtc-583	73	24	tax	tax	NOUN
ijtc-583	73	25	in	in	ADP
ijtc-583	73	26	dki	dki	PROPN
ijtc-583	73	27	jakarta	jakarta	PROPN
ijtc-583	73	28	province	province	PROPN
ijtc-583	73	29	is	be	AUX
ijtc-583	73	30	in	in	ADP
ijtc-583	73	31	accordance	accordance	NOUN
ijtc-583	73	32	with	with	ADP
ijtc-583	73	33	the	the	DET
ijtc-583	73	34	expected	expect	VERB
ijtc-583	73	35	target	target	NOUN
ijtc-583	73	36	,	,	PUNCT
ijtc-583	73	37	which	which	PRON
ijtc-583	73	38	is	be	AUX
ijtc-583	73	39	that	that	SCONJ
ijtc-583	73	40	it	it	PRON
ijtc-583	73	41	has	have	AUX
ijtc-583	73	42	been	be	AUX
ijtc-583	73	43	used	use	VERB
ijtc-583	73	44	to	to	PART
ijtc-583	73	45	fund	fund	VERB
ijtc-583	73	46	various	various	ADJ
ijtc-583	73	47	activities	activity	NOUN
ijtc-583	73	48	in	in	ADP
ijtc-583	73	49	the	the	DET
ijtc-583	73	50	provision	provision	NOUN
ijtc-583	73	51	of	of	ADP
ijtc-583	73	52	public	public	ADJ
ijtc-583	73	53	street	street	NOUN
ijtc-583	73	54	lighting	lighting	NOUN
ijtc-583	73	55	,	,	PUNCT
ijtc-583	73	56	such	such	ADJ
ijtc-583	73	57	as	as	ADP
ijtc-583	73	58	for	for	ADP
ijtc-583	73	59	the	the	DET
ijtc-583	73	60	procurement	procurement	NOUN
ijtc-583	73	61	of	of	ADP
ijtc-583	73	62	street	street	NOUN
ijtc-583	73	63	lighting	lighting	NOUN
ijtc-583	73	64	,	,	PUNCT
ijtc-583	73	65	activities	activity	NOUN
ijtc-583	73	66	maintenance	maintenance	NOUN
ijtc-583	73	67	,	,	PUNCT
ijtc-583	73	68	as	as	ADV
ijtc-583	73	69	well	well	ADV
ijtc-583	73	70	as	as	ADP
ijtc-583	73	71	bill	bill	NOUN
ijtc-583	73	72	payment	payment	NOUN
ijtc-583	73	73	activities	activity	NOUN
ijtc-583	73	74	for	for	ADP
ijtc-583	73	75	public	public	ADJ
ijtc-583	73	76	street	street	NOUN
ijtc-583	73	77	lighting	lighting	NOUN
ijtc-583	73	78	,	,	PUNCT
ijtc-583	73	79	and	and	CCONJ
ijtc-583	73	80	there	there	PRON
ijtc-583	73	81	is	be	VERB
ijtc-583	73	82	no	no	DET
ijtc-583	73	83	conflict	conflict	NOUN
ijtc-583	73	84	between	between	ADP
ijtc-583	73	85	interrelated	interrelated	ADJ
ijtc-583	73	86	regulations	regulation	NOUN
ijtc-583	73	87	.	.	PUNCT
ijtc-583	74	1	the	the	DET
ijtc-583	74	2	target	target	NOUN
ijtc-583	74	3	of	of	ADP
ijtc-583	74	4	the	the	DET
ijtc-583	74	5	earmarking	earmark	VERB
ijtc-583	74	6	tax	tax	NOUN
ijtc-583	74	7	policy	policy	NOUN
ijtc-583	74	8	on	on	ADP
ijtc-583	74	9	street	street	NOUN
ijtc-583	74	10	lighting	lighting	NOUN
ijtc-583	74	11	tax	tax	NOUN
ijtc-583	74	12	in	in	ADP
ijtc-583	74	13	dki	dki	PROPN
ijtc-583	74	14	jakarta	jakarta	PROPN
ijtc-583	74	15	province	province	PROPN
ijtc-583	74	16	is	be	AUX
ijtc-583	74	17	considered	consider	VERB
ijtc-583	74	18	to	to	PART
ijtc-583	74	19	be	be	AUX
ijtc-583	74	20	quite	quite	ADV
ijtc-583	74	21	good	good	ADJ
ijtc-583	74	22	,	,	PUNCT
ijtc-583	74	23	where	where	SCONJ
ijtc-583	74	24	the	the	DET
ijtc-583	74	25	level	level	NOUN
ijtc-583	74	26	of	of	ADP
ijtc-583	74	27	existing	exist	VERB
ijtc-583	74	28	public	public	ADJ
ijtc-583	74	29	street	street	NOUN
ijtc-583	74	30	lighting	lighting	NOUN
ijtc-583	74	31	is	be	AUX
ijtc-583	74	32	deemed	deem	VERB
ijtc-583	74	33	to	to	PART
ijtc-583	74	34	be	be	AUX
ijtc-583	74	35	bright	bright	ADJ
ijtc-583	74	36	enough	enough	ADV
ijtc-583	74	37	,	,	PUNCT
ijtc-583	74	38	and	and	CCONJ
ijtc-583	74	39	there	there	PRON
ijtc-583	74	40	has	have	AUX
ijtc-583	74	41	been	be	AUX
ijtc-583	74	42	an	an	DET
ijtc-583	74	43	increase	increase	NOUN
ijtc-583	74	44	in	in	ADP
ijtc-583	74	45	the	the	DET
ijtc-583	74	46	quality	quality	NOUN
ijtc-583	74	47	of	of	ADP
ijtc-583	74	48	public	public	ADJ
ijtc-583	74	49	street	street	NOUN
ijtc-583	74	50	lighting	lighting	NOUN
ijtc-583	74	51	using	use	VERB
ijtc-583	74	52	smart	smart	ADJ
ijtc-583	74	53	system	system	NOUN
ijtc-583	74	54	led	lead	VERB
ijtc-583	74	55	lamps	lamp	NOUN
ijtc-583	74	56	.	.	PUNCT
ijtc-583	75	1	however	however	ADV
ijtc-583	75	2	,	,	PUNCT
ijtc-583	75	3	for	for	ADP
ijtc-583	75	4	the	the	DET
ijtc-583	75	5	public	public	NOUN
ijtc-583	75	6	,	,	PUNCT
ijtc-583	75	7	the	the	DET
ijtc-583	75	8	target	target	NOUN
ijtc-583	75	9	of	of	ADP
ijtc-583	75	10	the	the	DET
ijtc-583	75	11	earmarking	earmark	VERB
ijtc-583	75	12	tax	tax	NOUN
ijtc-583	75	13	policy	policy	NOUN
ijtc-583	75	14	on	on	ADP
ijtc-583	75	15	street	street	NOUN
ijtc-583	75	16	lighting	lighting	NOUN
ijtc-583	75	17	tax	tax	NOUN
ijtc-583	75	18	in	in	ADP
ijtc-583	75	19	dki	dki	PROPN
ijtc-583	75	20	jakarta	jakarta	PROPN
ijtc-583	75	21	province	province	PROPN
ijtc-583	75	22	is	be	AUX
ijtc-583	75	23	considered	consider	VERB
ijtc-583	75	24	not	not	PART
ijtc-583	75	25	to	to	PART
ijtc-583	75	26	be	be	AUX
ijtc-583	75	27	effective	effective	ADJ
ijtc-583	75	28	enough	enough	ADV
ijtc-583	75	29	.	.	PUNCT
ijtc-583	76	1	the	the	DET
ijtc-583	76	2	community	community	NOUN
ijtc-583	76	3	considers	consider	VERB
ijtc-583	76	4	that	that	SCONJ
ijtc-583	76	5	good	good	ADJ
ijtc-583	76	6	public	public	ADJ
ijtc-583	76	7	street	street	NOUN
ijtc-583	76	8	lighting	lighting	NOUN
ijtc-583	76	9	is	be	AUX
ijtc-583	76	10	only	only	ADV
ijtc-583	76	11	found	find	VERB
ijtc-583	76	12	in	in	ADP
ijtc-583	76	13	urban	urban	ADJ
ijtc-583	76	14	areas	area	NOUN
ijtc-583	76	15	,	,	PUNCT
ijtc-583	76	16	main	main	ADJ
ijtc-583	76	17	roads	road	NOUN
ijtc-583	76	18	,	,	PUNCT
ijtc-583	76	19	and	and	CCONJ
ijtc-583	76	20	tourist	tourist	NOUN
ijtc-583	76	21	areas	area	NOUN
ijtc-583	76	22	only	only	ADV
ijtc-583	76	23	.	.	PUNCT
ijtc-583	77	1	meanwhile	meanwhile	ADV
ijtc-583	77	2	,	,	PUNCT
ijtc-583	77	3	for	for	ADP
ijtc-583	77	4	densely	densely	ADV
ijtc-583	77	5	populated	populated	ADJ
ijtc-583	77	6	/	/	SYM
ijtc-583	77	7	slum	slum	NOUN
ijtc-583	77	8	areas	area	NOUN
ijtc-583	77	9	,	,	PUNCT
ijtc-583	77	10	public	public	ADJ
ijtc-583	77	11	cemetery	cemetery	NOUN
ijtc-583	77	12	areas	area	NOUN
ijtc-583	77	13	,	,	PUNCT
ijtc-583	77	14	as	as	ADV
ijtc-583	77	15	well	well	ADV
ijtc-583	77	16	as	as	ADP
ijtc-583	77	17	on	on	ADP
ijtc-583	77	18	small	small	ADJ
ijtc-583	77	19	streets	street	NOUN
ijtc-583	77	20	,	,	PUNCT
ijtc-583	77	21	the	the	DET
ijtc-583	77	22	existing	exist	VERB
ijtc-583	77	23	public	public	ADJ
ijtc-583	77	24	street	street	NOUN
ijtc-583	77	25	lighting	lighting	NOUN
ijtc-583	77	26	is	be	AUX
ijtc-583	77	27	still	still	ADV
ijtc-583	77	28	considered	consider	VERB
ijtc-583	77	29	inadequate	inadequate	ADJ
ijtc-583	77	30	,	,	PUNCT
ijtc-583	77	31	and	and	CCONJ
ijtc-583	77	32	there	there	PRON
ijtc-583	77	33	are	be	VERB
ijtc-583	77	34	even	even	ADV
ijtc-583	77	35	areas	area	NOUN
ijtc-583	77	36	where	where	SCONJ
ijtc-583	77	37	public	public	ADJ
ijtc-583	77	38	street	street	NOUN
ijtc-583	77	39	lighting	lighting	NOUN
ijtc-583	77	40	is	be	AUX
ijtc-583	77	41	not	not	PART
ijtc-583	77	42	installed	instal	VERB
ijtc-583	77	43	.	.	PUNCT
ijtc-583	78	1	therefore	therefore	ADV
ijtc-583	78	2	,	,	PUNCT
ijtc-583	78	3	the	the	DET
ijtc-583	78	4	earmarking	earmark	VERB
ijtc-583	78	5	tax	tax	NOUN
ijtc-583	78	6	policy	policy	NOUN
ijtc-583	78	7	on	on	ADP
ijtc-583	78	8	street	street	NOUN
ijtc-583	78	9	lighting	lighting	NOUN
ijtc-583	78	10	tax	tax	NOUN
ijtc-583	78	11	in	in	ADP
ijtc-583	78	12	dki	dki	PROPN
ijtc-583	78	13	jakarta	jakarta	PROPN
ijtc-583	78	14	province	province	PROPN
ijtc-583	78	15	is	be	AUX
ijtc-583	78	16	considered	consider	VERB
ijtc-583	78	17	appropriate	appropriate	ADJ
ijtc-583	78	18	and	and	CCONJ
ijtc-583	78	19	has	have	AUX
ijtc-583	78	20	been	be	AUX
ijtc-583	78	21	effectively	effectively	ADV
ijtc-583	78	22	implemented	implement	VERB
ijtc-583	78	23	because	because	SCONJ
ijtc-583	78	24	it	it	PRON
ijtc-583	78	25	is	be	AUX
ijtc-583	78	26	in	in	ADP
ijtc-583	78	27	accordance	accordance	NOUN
ijtc-583	78	28	with	with	ADP
ijtc-583	78	29	the	the	DET
ijtc-583	78	30	target	target	NOUN
ijtc-583	78	31	of	of	ADP
ijtc-583	78	32	the	the	DET
ijtc-583	78	33	earmarking	earmark	VERB
ijtc-583	78	34	tax	tax	NOUN
ijtc-583	78	35	policy	policy	NOUN
ijtc-583	78	36	on	on	ADP
ijtc-583	78	37	street	street	NOUN
ijtc-583	78	38	lighting	lighting	NOUN
ijtc-583	78	39	tax	tax	NOUN
ijtc-583	78	40	,	,	PUNCT
ijtc-583	78	41	namely	namely	ADV
ijtc-583	78	42	to	to	PART
ijtc-583	78	43	fund	fund	VERB
ijtc-583	78	44	the	the	DET
ijtc-583	78	45	provision	provision	NOUN
ijtc-583	78	46	of	of	ADP
ijtc-583	78	47	street	street	NOUN
ijtc-583	78	48	lighting	lighting	NOUN
ijtc-583	78	49	in	in	ADP
ijtc-583	78	50	dki	dki	PROPN
ijtc-583	78	51	jakarta	jakarta	PROPN
ijtc-583	78	52	province	province	PROPN
ijtc-583	78	53	,	,	PUNCT
ijtc-583	78	54	and	and	CCONJ
ijtc-583	78	55	there	there	PRON
ijtc-583	78	56	are	be	VERB
ijtc-583	78	57	no	no	DET
ijtc-583	78	58	conflicts	conflict	NOUN
ijtc-583	78	59	between	between	ADP
ijtc-583	78	60	related	related	ADJ
ijtc-583	78	61	regulations	regulation	NOUN
ijtc-583	78	62	.	.	PUNCT
ijtc-583	79	1	that	that	PRON
ijtc-583	79	2	is	be	AUX
ijtc-583	79	3	constitution	constitution	NOUN
ijtc-583	79	4	number	number	NOUN
ijtc-583	79	5	28	28	NUM
ijtc-583	79	6	in	in	ADP
ijtc-583	79	7	2009	2009	NUM
ijtc-583	79	8	article	article	NOUN
ijtc-583	79	9	56	56	NUM
ijtc-583	79	10	verses	verse	NOUN
ijtc-583	79	11	(	(	PUNCT
ijtc-583	79	12	3	3	NUM
ijtc-583	79	13	)	)	PUNCT
ijtc-583	79	14	and	and	CCONJ
ijtc-583	79	15	regional	regional	ADJ
ijtc-583	79	16	regulation	regulation	NOUN
ijtc-583	79	17	of	of	ADP
ijtc-583	79	18	dki	dki	PROPN
ijtc-583	79	19	jakarta	jakarta	PROPN
ijtc-583	79	20	province	province	PROPN
ijtc-583	79	21	number	number	NOUN
ijtc-583	79	22	15	15	NUM
ijtc-583	79	23	in	in	ADP
ijtc-583	79	24	2010	2010	NUM
ijtc-583	79	25	article	article	NOUN
ijtc-583	79	26	11	11	NUM
ijtc-583	79	27	.	.	PUNCT
ijtc-583	80	1	analysis	analysis	NOUN
ijtc-583	80	2	of	of	ADP
ijtc-583	80	3	the	the	DET
ijtc-583	80	4	effectiveness	effectiveness	NOUN
ijtc-583	80	5	of	of	ADP
ijtc-583	80	6	earmarking	earmark	VERB
ijtc-583	80	7	tax	tax	NOUN
ijtc-583	80	8	policies	policy	NOUN
ijtc-583	80	9	for	for	ADP
ijtc-583	80	10	street	street	NOUN
ijtc-583	80	11	lighting	lighting	NOUN
ijtc-583	80	12	taxes	taxis	NOUN
ijtc-583	80	13	as	as	ADP
ijtc-583	80	14	an	an	DET
ijtc-583	80	15	effort	effort	NOUN
ijtc-583	80	16	to	to	PART
ijtc-583	80	17	provide	provide	VERB
ijtc-583	80	18	street	street	NOUN
ijtc-583	80	19	lighting	lighting	NOUN
ijtc-583	80	20	in	in	ADP
ijtc-583	80	21	the	the	DET
ijtc-583	80	22	province	province	NOUN
ijtc-583	80	23	of	of	ADP
ijtc-583	80	24	the	the	DET
ijtc-583	80	25	special	special	ADJ
ijtc-583	80	26	capital	capital	NOUN
ijtc-583	80	27	region	region	NOUN
ijtc-583	80	28	of	of	ADP
ijtc-583	80	29	jakarta	jakarta	PROPN
ijtc-583	80	30	in	in	ADP
ijtc-583	80	31	2018	2018	NUM
ijtc-583	80	32	-	-	SYM
ijtc-583	80	33	2020	2020	NUM
ijtc-583	80	34	hidayati	hidayati	NOUN
ijtc-583	80	35	,	,	PUNCT
ijtc-583	80	36	irvawan	irvawan	PROPN
ijtc-583	80	37	,	,	PUNCT
ijtc-583	80	38	setiawan	setiawan	NOUN
ijtc-583	80	39	,	,	PUNCT
ijtc-583	80	40	and	and	CCONJ
ijtc-583	80	41	rizqi	rizqi	VERB
ijtc-583	80	42	391	391	NUM
ijtc-583	80	43	|	|	ADV
ijtc-583	80	44	ilomata	ilomata	PROPN
ijtc-583	80	45	international	international	ADJ
ijtc-583	80	46	journal	journal	NOUN
ijtc-583	80	47	of	of	ADP
ijtc-583	80	48	tax	tax	PROPN
ijtc-583	80	49	&	&	CCONJ
ijtc-583	80	50	accounting	accounting	PROPN
ijtc-583	80	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-583	80	52	d.	d.	PROPN
ijtc-583	80	53	right	right	PROPN
ijtc-583	80	54	environment	environment	NOUN
ijtc-583	80	55	in	in	ADP
ijtc-583	80	56	policy	policy	NOUN
ijtc-583	80	57	implementation	implementation	NOUN
ijtc-583	80	58	,	,	PUNCT
ijtc-583	80	59	there	there	PRON
ijtc-583	80	60	are	be	VERB
ijtc-583	80	61	two	two	NUM
ijtc-583	80	62	most	most	ADV
ijtc-583	80	63	decisive	decisive	ADJ
ijtc-583	80	64	environments	environment	NOUN
ijtc-583	80	65	,	,	PUNCT
ijtc-583	80	66	namely	namely	ADV
ijtc-583	80	67	the	the	DET
ijtc-583	80	68	internal	internal	ADJ
ijtc-583	80	69	policy	policy	NOUN
ijtc-583	80	70	environment	environment	NOUN
ijtc-583	80	71	and	and	CCONJ
ijtc-583	80	72	the	the	DET
ijtc-583	80	73	external	external	ADJ
ijtc-583	80	74	policy	policy	NOUN
ijtc-583	80	75	environment	environment	NOUN
ijtc-583	80	76	.	.	PUNCT
ijtc-583	81	1	a	a	DET
ijtc-583	81	2	policy	policy	NOUN
ijtc-583	81	3	is	be	AUX
ijtc-583	81	4	said	say	VERB
ijtc-583	81	5	to	to	PART
ijtc-583	81	6	be	be	AUX
ijtc-583	81	7	effective	effective	ADJ
ijtc-583	81	8	if	if	SCONJ
ijtc-583	81	9	the	the	DET
ijtc-583	81	10	interaction	interaction	NOUN
ijtc-583	81	11	in	in	ADP
ijtc-583	81	12	the	the	DET
ijtc-583	81	13	coordination	coordination	NOUN
ijtc-583	81	14	process	process	NOUN
ijtc-583	81	15	is	be	AUX
ijtc-583	81	16	carried	carry	VERB
ijtc-583	81	17	out	out	ADP
ijtc-583	81	18	between	between	ADP
ijtc-583	81	19	the	the	DET
ijtc-583	81	20	policy	policy	NOUN
ijtc-583	81	21	's	's	PART
ijtc-583	81	22	internal	internal	ADJ
ijtc-583	81	23	environment	environment	NOUN
ijtc-583	81	24	and	and	CCONJ
ijtc-583	81	25	the	the	DET
ijtc-583	81	26	policy	policy	NOUN
ijtc-583	81	27	's	's	PART
ijtc-583	81	28	external	external	ADJ
ijtc-583	81	29	environment	environment	NOUN
ijtc-583	81	30	has	have	AUX
ijtc-583	81	31	been	be	AUX
ijtc-583	81	32	going	go	VERB
ijtc-583	81	33	well	well	ADV
ijtc-583	81	34	.	.	PUNCT
ijtc-583	82	1	based	base	VERB
ijtc-583	82	2	on	on	ADP
ijtc-583	82	3	the	the	DET
ijtc-583	82	4	results	result	NOUN
ijtc-583	82	5	of	of	ADP
ijtc-583	82	6	interviews	interview	NOUN
ijtc-583	82	7	that	that	PRON
ijtc-583	82	8	researchers	researcher	NOUN
ijtc-583	82	9	have	have	AUX
ijtc-583	82	10	conducted	conduct	VERB
ijtc-583	82	11	,	,	PUNCT
ijtc-583	82	12	it	it	PRON
ijtc-583	82	13	is	be	AUX
ijtc-583	82	14	found	find	VERB
ijtc-583	82	15	that	that	SCONJ
ijtc-583	82	16	the	the	DET
ijtc-583	82	17	interaction	interaction	NOUN
ijtc-583	82	18	in	in	ADP
ijtc-583	82	19	the	the	DET
ijtc-583	82	20	coordination	coordination	NOUN
ijtc-583	82	21	process	process	NOUN
ijtc-583	82	22	carried	carry	VERB
ijtc-583	82	23	out	out	ADP
ijtc-583	82	24	by	by	ADP
ijtc-583	82	25	the	the	DET
ijtc-583	82	26	internal	internal	ADJ
ijtc-583	82	27	policy	policy	NOUN
ijtc-583	82	28	environment	environment	NOUN
ijtc-583	82	29	is	be	AUX
ijtc-583	82	30	the	the	DET
ijtc-583	82	31	interaction	interaction	NOUN
ijtc-583	82	32	that	that	PRON
ijtc-583	82	33	is	be	AUX
ijtc-583	82	34	carried	carry	VERB
ijtc-583	82	35	out	out	ADP
ijtc-583	82	36	between	between	ADP
ijtc-583	82	37	the	the	DET
ijtc-583	82	38	policy	policy	NOUN
ijtc-583	82	39	-	-	PUNCT
ijtc-583	82	40	making	make	VERB
ijtc-583	82	41	institution	institution	NOUN
ijtc-583	82	42	,	,	PUNCT
ijtc-583	82	43	namely	namely	ADV
ijtc-583	82	44	bappeda	bappeda	ADJ
ijtc-583	82	45	and	and	CCONJ
ijtc-583	82	46	the	the	DET
ijtc-583	82	47	policy	policy	NOUN
ijtc-583	82	48	implementing	implement	VERB
ijtc-583	82	49	agency	agency	NOUN
ijtc-583	82	50	,	,	PUNCT
ijtc-583	82	51	namely	namely	ADV
ijtc-583	82	52	bapenda	bapenda	PROPN
ijtc-583	82	53	,	,	PUNCT
ijtc-583	82	54	bpkd	bpkd	PROPN
ijtc-583	82	55	,	,	PUNCT
ijtc-583	82	56	and	and	CCONJ
ijtc-583	82	57	the	the	DET
ijtc-583	82	58	bina	bina	PROPN
ijtc-583	82	59	marga	marga	PROPN
ijtc-583	82	60	office	office	PROPN
ijtc-583	82	61	in	in	ADP
ijtc-583	82	62	carrying	carry	VERB
ijtc-583	82	63	out	out	ADP
ijtc-583	82	64	the	the	DET
ijtc-583	82	65	earmarking	earmark	VERB
ijtc-583	82	66	tax	tax	NOUN
ijtc-583	82	67	policy	policy	NOUN
ijtc-583	82	68	on	on	ADP
ijtc-583	82	69	the	the	DET
ijtc-583	82	70	road	road	NOUN
ijtc-583	82	71	lighting	lighting	NOUN
ijtc-583	82	72	tax	tax	NOUN
ijtc-583	82	73	in	in	ADP
ijtc-583	82	74	dki	dki	PROPN
ijtc-583	82	75	jakarta	jakarta	PROPN
ijtc-583	82	76	province	province	PROPN
ijtc-583	82	77	has	have	AUX
ijtc-583	82	78	been	be	AUX
ijtc-583	82	79	running	run	VERB
ijtc-583	82	80	very	very	ADV
ijtc-583	82	81	well	well	ADV
ijtc-583	82	82	and	and	CCONJ
ijtc-583	82	83	effectively	effectively	ADV
ijtc-583	82	84	.	.	PUNCT
ijtc-583	83	1	then	then	ADV
ijtc-583	83	2	,	,	PUNCT
ijtc-583	83	3	when	when	SCONJ
ijtc-583	83	4	viewed	view	VERB
ijtc-583	83	5	from	from	ADP
ijtc-583	83	6	the	the	DET
ijtc-583	83	7	external	external	ADJ
ijtc-583	83	8	policy	policy	NOUN
ijtc-583	83	9	environment	environment	NOUN
ijtc-583	83	10	,	,	PUNCT
ijtc-583	83	11	the	the	DET
ijtc-583	83	12	community	community	NOUN
ijtc-583	83	13	also	also	ADV
ijtc-583	83	14	has	have	VERB
ijtc-583	83	15	a	a	DET
ijtc-583	83	16	good	good	ADJ
ijtc-583	83	17	influence	influence	NOUN
ijtc-583	83	18	in	in	ADP
ijtc-583	83	19	the	the	DET
ijtc-583	83	20	implementation	implementation	NOUN
ijtc-583	83	21	of	of	ADP
ijtc-583	83	22	the	the	DET
ijtc-583	83	23	earmarking	earmark	VERB
ijtc-583	83	24	tax	tax	NOUN
ijtc-583	83	25	policy	policy	NOUN
ijtc-583	83	26	on	on	ADP
ijtc-583	83	27	the	the	DET
ijtc-583	83	28	street	street	NOUN
ijtc-583	83	29	lighting	lighting	NOUN
ijtc-583	83	30	tax	tax	NOUN
ijtc-583	83	31	in	in	ADP
ijtc-583	83	32	dki	dki	PROPN
ijtc-583	83	33	jakarta	jakarta	PROPN
ijtc-583	83	34	province	province	PROPN
ijtc-583	83	35	.	.	PUNCT
ijtc-583	84	1	role	role	NOUN
ijtc-583	84	2	of	of	ADP
ijtc-583	84	3	people	people	NOUN
ijtc-583	84	4	who	who	PRON
ijtc-583	84	5	are	be	AUX
ijtc-583	84	6	obedient	obedient	ADJ
ijtc-583	84	7	in	in	ADP
ijtc-583	84	8	paying	pay	VERB
ijtc-583	84	9	electricity	electricity	NOUN
ijtc-583	84	10	bills	bill	NOUN
ijtc-583	84	11	which	which	PRON
ijtc-583	84	12	include	include	VERB
ijtc-583	84	13	paying	pay	VERB
ijtc-583	84	14	street	street	NOUN
ijtc-583	84	15	lighting	lighting	NOUN
ijtc-583	84	16	taxes	taxis	NOUN
ijtc-583	84	17	are	be	AUX
ijtc-583	84	18	a	a	DET
ijtc-583	84	19	good	good	ADJ
ijtc-583	84	20	factor	factor	NOUN
ijtc-583	84	21	in	in	ADP
ijtc-583	84	22	increasing	increase	VERB
ijtc-583	84	23	street	street	NOUN
ijtc-583	84	24	lighting	lighting	NOUN
ijtc-583	84	25	tax	tax	NOUN
ijtc-583	84	26	revenues	revenue	NOUN
ijtc-583	84	27	which	which	PRON
ijtc-583	84	28	are	be	AUX
ijtc-583	84	29	useful	useful	ADJ
ijtc-583	84	30	for	for	ADP
ijtc-583	84	31	providing	provide	VERB
ijtc-583	84	32	street	street	NOUN
ijtc-583	84	33	lighting	lighting	NOUN
ijtc-583	84	34	in	in	ADP
ijtc-583	84	35	dki	dki	PROPN
ijtc-583	84	36	jakarta	jakarta	PROPN
ijtc-583	84	37	province	province	PROPN
ijtc-583	84	38	.	.	PUNCT
ijtc-583	85	1	the	the	DET
ijtc-583	85	2	majority	majority	NOUN
ijtc-583	85	3	of	of	ADP
ijtc-583	85	4	people	people	NOUN
ijtc-583	85	5	who	who	PRON
ijtc-583	85	6	do	do	AUX
ijtc-583	85	7	not	not	PART
ijtc-583	85	8	understand	understand	VERB
ijtc-583	85	9	and	and	CCONJ
ijtc-583	85	10	do	do	AUX
ijtc-583	85	11	not	not	PART
ijtc-583	85	12	know	know	VERB
ijtc-583	85	13	about	about	ADP
ijtc-583	85	14	the	the	DET
ijtc-583	85	15	levy	levy	NOUN
ijtc-583	85	16	of	of	ADP
ijtc-583	85	17	the	the	DET
ijtc-583	85	18	street	street	NOUN
ijtc-583	85	19	lighting	lighting	NOUN
ijtc-583	85	20	tax	tax	NOUN
ijtc-583	85	21	and	and	CCONJ
ijtc-583	85	22	the	the	DET
ijtc-583	85	23	earmarking	earmark	VERB
ijtc-583	85	24	tax	tax	NOUN
ijtc-583	85	25	policy	policy	NOUN
ijtc-583	85	26	do	do	AUX
ijtc-583	85	27	not	not	PART
ijtc-583	85	28	become	become	VERB
ijtc-583	85	29	an	an	DET
ijtc-583	85	30	obstacle	obstacle	NOUN
ijtc-583	85	31	to	to	ADP
ijtc-583	85	32	the	the	DET
ijtc-583	85	33	effectiveness	effectiveness	NOUN
ijtc-583	85	34	of	of	ADP
ijtc-583	85	35	the	the	DET
ijtc-583	85	36	earmarking	earmarking	ADJ
ijtc-583	85	37	tax	tax	NOUN
ijtc-583	85	38	policy	policy	NOUN
ijtc-583	85	39	on	on	ADP
ijtc-583	85	40	the	the	DET
ijtc-583	85	41	street	street	NOUN
ijtc-583	85	42	lighting	lighting	NOUN
ijtc-583	85	43	tax	tax	NOUN
ijtc-583	85	44	.	.	PUNCT
ijtc-583	86	1	the	the	DET
ijtc-583	86	2	implementation	implementation	NOUN
ijtc-583	86	3	of	of	ADP
ijtc-583	86	4	the	the	DET
ijtc-583	86	5	earmarking	earmarking	ADJ
ijtc-583	86	6	tax	tax	NOUN
ijtc-583	86	7	policy	policy	NOUN
ijtc-583	86	8	continues	continue	VERB
ijtc-583	86	9	to	to	PART
ijtc-583	86	10	run	run	VERB
ijtc-583	86	11	very	very	ADV
ijtc-583	86	12	well	well	ADV
ijtc-583	86	13	because	because	SCONJ
ijtc-583	86	14	it	it	PRON
ijtc-583	86	15	has	have	AUX
ijtc-583	86	16	been	be	AUX
ijtc-583	86	17	carried	carry	VERB
ijtc-583	86	18	out	out	ADP
ijtc-583	86	19	well	well	ADV
ijtc-583	86	20	by	by	ADP
ijtc-583	86	21	the	the	DET
ijtc-583	86	22	agencies	agency	NOUN
ijtc-583	86	23	in	in	ADP
ijtc-583	86	24	the	the	DET
ijtc-583	86	25	internal	internal	ADJ
ijtc-583	86	26	policy	policy	NOUN
ijtc-583	86	27	environment	environment	NOUN
ijtc-583	86	28	.	.	PUNCT
ijtc-583	87	1	e.	e.	PROPN
ijtc-583	87	2	right	right	PROPN
ijtc-583	87	3	process	process	NOUN
ijtc-583	87	4	policy	policy	NOUN
ijtc-583	87	5	effectiveness	effectiveness	NOUN
ijtc-583	87	6	is	be	AUX
ijtc-583	87	7	also	also	ADV
ijtc-583	87	8	measured	measure	VERB
ijtc-583	87	9	by	by	ADP
ijtc-583	87	10	the	the	DET
ijtc-583	87	11	accuracy	accuracy	NOUN
ijtc-583	87	12	of	of	ADP
ijtc-583	87	13	the	the	DET
ijtc-583	87	14	process	process	NOUN
ijtc-583	87	15	in	in	ADP
ijtc-583	87	16	policy	policy	NOUN
ijtc-583	87	17	implementation	implementation	NOUN
ijtc-583	87	18	,	,	PUNCT
ijtc-583	87	19	that	that	PRON
ijtc-583	87	20	is	be	AUX
ijtc-583	87	21	:	:	PUNCT
ijtc-583	87	22	1	1	X
ijtc-583	87	23	.	.	PUNCT
ijtc-583	87	24	policy	policy	NOUN
ijtc-583	87	25	acceptance	acceptance	NOUN
ijtc-583	87	26	,	,	PUNCT
ijtc-583	87	27	which	which	PRON
ijtc-583	87	28	is	be	AUX
ijtc-583	87	29	indicated	indicate	VERB
ijtc-583	87	30	by	by	ADP
ijtc-583	87	31	the	the	DET
ijtc-583	87	32	actors	actor	NOUN
ijtc-583	87	33	implementing	implement	VERB
ijtc-583	87	34	the	the	DET
ijtc-583	87	35	policy	policy	NOUN
ijtc-583	87	36	,	,	PUNCT
ijtc-583	87	37	namely	namely	ADV
ijtc-583	87	38	bapenda	bapenda	PROPN
ijtc-583	87	39	,	,	PUNCT
ijtc-583	87	40	bpkd	bpkd	PROPN
ijtc-583	87	41	,	,	PUNCT
ijtc-583	87	42	and	and	CCONJ
ijtc-583	87	43	the	the	DET
ijtc-583	87	44	bina	bina	PROPN
ijtc-583	87	45	marga	marga	PROPN
ijtc-583	87	46	office	office	PROPN
ijtc-583	87	47	who	who	PRON
ijtc-583	87	48	understand	understand	VERB
ijtc-583	87	49	the	the	DET
ijtc-583	87	50	earmarking	earmark	VERB
ijtc-583	87	51	tax	tax	NOUN
ijtc-583	87	52	policy	policy	NOUN
ijtc-583	87	53	on	on	ADP
ijtc-583	87	54	street	street	NOUN
ijtc-583	87	55	lighting	lighting	NOUN
ijtc-583	87	56	tax	tax	NOUN
ijtc-583	87	57	as	as	ADP
ijtc-583	87	58	a	a	DET
ijtc-583	87	59	task	task	NOUN
ijtc-583	87	60	that	that	PRON
ijtc-583	87	61	must	must	AUX
ijtc-583	87	62	be	be	AUX
ijtc-583	87	63	carried	carry	VERB
ijtc-583	87	64	out	out	ADP
ijtc-583	87	65	.	.	PUNCT
ijtc-583	88	1	2	2	X
ijtc-583	88	2	.	.	X
ijtc-583	88	3	policy	policy	NOUN
ijtc-583	88	4	adoption	adoption	NOUN
ijtc-583	88	5	,	,	PUNCT
ijtc-583	88	6	which	which	PRON
ijtc-583	88	7	is	be	AUX
ijtc-583	88	8	indicated	indicate	VERB
ijtc-583	88	9	by	by	ADP
ijtc-583	88	10	the	the	DET
ijtc-583	88	11	policy	policy	NOUN
ijtc-583	88	12	implementing	implement	VERB
ijtc-583	88	13	actors	actor	NOUN
ijtc-583	88	14	,	,	PUNCT
ijtc-583	88	15	namely	namely	ADV
ijtc-583	88	16	bapenda	bapenda	PROPN
ijtc-583	88	17	,	,	PUNCT
ijtc-583	88	18	bpkd	bpkd	PROPN
ijtc-583	88	19	,	,	PUNCT
ijtc-583	88	20	and	and	CCONJ
ijtc-583	88	21	the	the	DET
ijtc-583	88	22	bina	bina	PROPN
ijtc-583	88	23	marga	marga	PROPN
ijtc-583	88	24	office	office	PROPN
ijtc-583	88	25	which	which	PRON
ijtc-583	88	26	have	have	AUX
ijtc-583	88	27	accepted	accept	VERB
ijtc-583	88	28	the	the	DET
ijtc-583	88	29	earmarking	earmark	VERB
ijtc-583	88	30	tax	tax	NOUN
ijtc-583	88	31	policy	policy	NOUN
ijtc-583	88	32	on	on	ADP
ijtc-583	88	33	street	street	NOUN
ijtc-583	88	34	lighting	lighting	NOUN
ijtc-583	88	35	tax	tax	NOUN
ijtc-583	88	36	as	as	ADP
ijtc-583	88	37	a	a	DET
ijtc-583	88	38	task	task	NOUN
ijtc-583	88	39	that	that	PRON
ijtc-583	88	40	must	must	AUX
ijtc-583	88	41	be	be	AUX
ijtc-583	88	42	carried	carry	VERB
ijtc-583	88	43	out	out	ADP
ijtc-583	88	44	3	3	NUM
ijtc-583	88	45	.	.	PUNCT
ijtc-583	88	46	strategic	strategic	ADJ
ijtc-583	88	47	readlines	readline	NOUN
ijtc-583	88	48	,	,	PUNCT
ijtc-583	88	49	which	which	PRON
ijtc-583	88	50	is	be	AUX
ijtc-583	88	51	shown	show	VERB
ijtc-583	88	52	by	by	ADP
ijtc-583	88	53	all	all	DET
ijtc-583	88	54	actors	actor	NOUN
ijtc-583	88	55	implementing	implement	VERB
ijtc-583	88	56	the	the	DET
ijtc-583	88	57	policy	policy	NOUN
ijtc-583	88	58	,	,	PUNCT
ijtc-583	88	59	namely	namely	ADV
ijtc-583	88	60	bapenda	bapenda	PROPN
ijtc-583	88	61	,	,	PUNCT
ijtc-583	88	62	bpkd	bpkd	PROPN
ijtc-583	88	63	,	,	PUNCT
ijtc-583	88	64	and	and	CCONJ
ijtc-583	88	65	the	the	DET
ijtc-583	88	66	highways	highway	NOUN
ijtc-583	88	67	office	office	NOUN
ijtc-583	88	68	,	,	PUNCT
ijtc-583	88	69	who	who	PRON
ijtc-583	88	70	have	have	AUX
ijtc-583	88	71	understood	understand	VERB
ijtc-583	88	72	,	,	PUNCT
ijtc-583	88	73	accepted	accept	VERB
ijtc-583	88	74	,	,	PUNCT
ijtc-583	88	75	and	and	CCONJ
ijtc-583	88	76	are	be	AUX
ijtc-583	88	77	ready	ready	ADJ
ijtc-583	88	78	to	to	PART
ijtc-583	88	79	implement	implement	VERB
ijtc-583	88	80	the	the	DET
ijtc-583	88	81	earmarking	earmark	VERB
ijtc-583	88	82	tax	tax	NOUN
ijtc-583	88	83	policy	policy	NOUN
ijtc-583	88	84	on	on	ADP
ijtc-583	88	85	street	street	NOUN
ijtc-583	88	86	lighting	lighting	NOUN
ijtc-583	88	87	tax	tax	NOUN
ijtc-583	88	88	as	as	ADP
ijtc-583	88	89	a	a	DET
ijtc-583	88	90	task	task	NOUN
ijtc-583	88	91	that	that	PRON
ijtc-583	88	92	must	must	AUX
ijtc-583	88	93	be	be	AUX
ijtc-583	88	94	carried	carry	VERB
ijtc-583	88	95	out	out	ADP
ijtc-583	88	96	in	in	ADP
ijtc-583	88	97	order	order	NOUN
ijtc-583	88	98	to	to	PART
ijtc-583	88	99	fulfill	fulfill	VERB
ijtc-583	88	100	the	the	DET
ijtc-583	88	101	provision	provision	NOUN
ijtc-583	88	102	of	of	ADP
ijtc-583	88	103	street	street	NOUN
ijtc-583	88	104	lighting	lighting	NOUN
ijtc-583	88	105	in	in	ADP
ijtc-583	88	106	dki	dki	PROPN
ijtc-583	88	107	jakarta	jakarta	PROPN
ijtc-583	88	108	province	province	PROPN
ijtc-583	88	109	.	.	PUNCT
ijtc-583	89	1	earmarking	earmark	VERB
ijtc-583	89	2	tax	tax	NOUN
ijtc-583	89	3	on	on	ADP
ijtc-583	89	4	street	street	NOUN
ijtc-583	89	5	lighting	lighting	NOUN
ijtc-583	89	6	tax	tax	NOUN
ijtc-583	89	7	is	be	AUX
ijtc-583	89	8	closely	closely	ADV
ijtc-583	89	9	related	relate	VERB
ijtc-583	89	10	to	to	ADP
ijtc-583	89	11	the	the	DET
ijtc-583	89	12	level	level	NOUN
ijtc-583	89	13	of	of	ADP
ijtc-583	89	14	increase	increase	NOUN
ijtc-583	89	15	in	in	ADP
ijtc-583	89	16	street	street	NOUN
ijtc-583	89	17	lighting	lighting	NOUN
ijtc-583	89	18	tax	tax	NOUN
ijtc-583	89	19	revenue	revenue	NOUN
ijtc-583	89	20	and	and	CCONJ
ijtc-583	89	21	the	the	DET
ijtc-583	89	22	need	need	NOUN
ijtc-583	89	23	for	for	SCONJ
ijtc-583	89	24	local	local	ADJ
ijtc-583	89	25	governments	government	NOUN
ijtc-583	89	26	to	to	PART
ijtc-583	89	27	fund	fund	VERB
ijtc-583	89	28	expenditures	expenditure	NOUN
ijtc-583	89	29	related	relate	VERB
ijtc-583	89	30	to	to	ADP
ijtc-583	89	31	the	the	DET
ijtc-583	89	32	provision	provision	NOUN
ijtc-583	89	33	of	of	ADP
ijtc-583	89	34	street	street	NOUN
ijtc-583	89	35	lighting	lighting	NOUN
ijtc-583	89	36	.	.	PUNCT
ijtc-583	90	1	with	with	ADP
ijtc-583	90	2	the	the	DET
ijtc-583	90	3	earmarking	earmarking	ADJ
ijtc-583	90	4	tax	tax	NOUN
ijtc-583	90	5	policy	policy	NOUN
ijtc-583	90	6	,	,	PUNCT
ijtc-583	90	7	it	it	PRON
ijtc-583	90	8	is	be	AUX
ijtc-583	90	9	hoped	hope	VERB
ijtc-583	90	10	that	that	SCONJ
ijtc-583	90	11	the	the	DET
ijtc-583	90	12	activity	activity	NOUN
ijtc-583	90	13	of	of	ADP
ijtc-583	90	14	providing	provide	VERB
ijtc-583	90	15	street	street	NOUN
ijtc-583	90	16	lighting	lighting	NOUN
ijtc-583	90	17	in	in	ADP
ijtc-583	90	18	dki	dki	PROPN
ijtc-583	90	19	jakarta	jakarta	PROPN
ijtc-583	90	20	province	province	PROPN
ijtc-583	90	21	can	can	AUX
ijtc-583	90	22	be	be	AUX
ijtc-583	90	23	carried	carry	VERB
ijtc-583	90	24	out	out	ADP
ijtc-583	90	25	properly	properly	ADV
ijtc-583	90	26	so	so	SCONJ
ijtc-583	90	27	that	that	SCONJ
ijtc-583	90	28	it	it	PRON
ijtc-583	90	29	is	be	AUX
ijtc-583	90	30	able	able	ADJ
ijtc-583	90	31	to	to	PART
ijtc-583	90	32	meet	meet	VERB
ijtc-583	90	33	various	various	ADJ
ijtc-583	90	34	needs	need	NOUN
ijtc-583	90	35	in	in	ADP
ijtc-583	90	36	the	the	DET
ijtc-583	90	37	activity	activity	NOUN
ijtc-583	90	38	of	of	ADP
ijtc-583	90	39	providing	provide	VERB
ijtc-583	90	40	street	street	NOUN
ijtc-583	90	41	lighting	lighting	NOUN
ijtc-583	90	42	.	.	PUNCT
ijtc-583	91	1	analysis	analysis	NOUN
ijtc-583	91	2	of	of	ADP
ijtc-583	91	3	the	the	DET
ijtc-583	91	4	effectiveness	effectiveness	NOUN
ijtc-583	91	5	of	of	ADP
ijtc-583	91	6	earmarking	earmark	VERB
ijtc-583	91	7	tax	tax	NOUN
ijtc-583	91	8	policies	policy	NOUN
ijtc-583	91	9	for	for	ADP
ijtc-583	91	10	street	street	NOUN
ijtc-583	91	11	lighting	lighting	NOUN
ijtc-583	91	12	taxes	taxis	NOUN
ijtc-583	91	13	as	as	ADP
ijtc-583	91	14	an	an	DET
ijtc-583	91	15	effort	effort	NOUN
ijtc-583	91	16	to	to	PART
ijtc-583	91	17	provide	provide	VERB
ijtc-583	91	18	street	street	NOUN
ijtc-583	91	19	lighting	lighting	NOUN
ijtc-583	91	20	in	in	ADP
ijtc-583	91	21	the	the	DET
ijtc-583	91	22	province	province	NOUN
ijtc-583	91	23	of	of	ADP
ijtc-583	91	24	the	the	DET
ijtc-583	91	25	special	special	ADJ
ijtc-583	91	26	capital	capital	NOUN
ijtc-583	91	27	region	region	NOUN
ijtc-583	91	28	of	of	ADP
ijtc-583	91	29	jakarta	jakarta	PROPN
ijtc-583	91	30	in	in	ADP
ijtc-583	91	31	2018	2018	NUM
ijtc-583	91	32	-	-	SYM
ijtc-583	91	33	2020	2020	NUM
ijtc-583	91	34	hidayati	hidayati	NOUN
ijtc-583	91	35	,	,	PUNCT
ijtc-583	91	36	irvawan	irvawan	PROPN
ijtc-583	91	37	,	,	PUNCT
ijtc-583	91	38	setiawan	setiawan	NOUN
ijtc-583	91	39	,	,	PUNCT
ijtc-583	91	40	and	and	CCONJ
ijtc-583	91	41	rizqi	rizqi	VERB
ijtc-583	91	42	392	392	NUM
ijtc-583	91	43	|	|	ADV
ijtc-583	91	44	ilomata	ilomata	ADJ
ijtc-583	91	45	international	international	ADJ
ijtc-583	91	46	journal	journal	NOUN
ijtc-583	91	47	of	of	ADP
ijtc-583	91	48	tax	tax	PROPN
ijtc-583	91	49	&	&	CCONJ
ijtc-583	91	50	accounting	account	VERB
ijtc-583	91	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-583	91	52	table	table	NOUN
ijtc-583	91	53	2	2	NUM
ijtc-583	91	54	allocation	allocation	NOUN
ijtc-583	91	55	of	of	ADP
ijtc-583	91	56	street	street	NOUN
ijtc-583	91	57	lighting	lighting	NOUN
ijtc-583	91	58	tax	tax	NOUN
ijtc-583	91	59	funds	fund	NOUN
ijtc-583	91	60	for	for	ADP
ijtc-583	91	61	the	the	DET
ijtc-583	91	62	provision	provision	NOUN
ijtc-583	91	63	of	of	ADP
ijtc-583	91	64	public	public	ADJ
ijtc-583	91	65	street	street	NOUN
ijtc-583	91	66	lighting	lighting	NOUN
ijtc-583	91	67	in	in	ADP
ijtc-583	91	68	dki	dki	PROPN
ijtc-583	91	69	jakarta	jakarta	PROPN
ijtc-583	91	70	province	province	PROPN
ijtc-583	91	71	in	in	ADP
ijtc-583	91	72	2018	2018	NUM
ijtc-583	91	73	-	-	SYM
ijtc-583	91	74	2020	2020	NUM
ijtc-583	91	75	year	year	NOUN
ijtc-583	91	76	tax	tax	NOUN
ijtc-583	91	77	revenue	revenue	NOUN
ijtc-583	91	78	street	street	NOUN
ijtc-583	91	79	lighting	lighting	NOUN
ijtc-583	91	80	shopping	shop	VERB
ijtc-583	91	81	for	for	ADP
ijtc-583	91	82	street	street	NOUN
ijtc-583	91	83	lighting	lighting	NOUN
ijtc-583	91	84	allocation	allocation	NOUN
ijtc-583	91	85	percentage	percentage	NOUN
ijtc-583	91	86	(	(	PUNCT
ijtc-583	91	87	rp	rp	NOUN
ijtc-583	91	88	)	)	PUNCT
ijtc-583	91	89	(	(	PUNCT
ijtc-583	91	90	rp	rp	NOUN
ijtc-583	91	91	)	)	PUNCT
ijtc-583	91	92	ppj(%	ppj(%	NOUN
ijtc-583	91	93	)	)	PUNCT
ijtc-583	91	94	2018	2018	NUM
ijtc-583	92	1	787.107.000.016	787.107.000.016	NUM
ijtc-583	92	2	943.486.861.696	943.486.861.696	NUM
ijtc-583	92	3	119	119	NUM
ijtc-583	92	4	%	%	NOUN
ijtc-583	92	5	2019	2019	NUM
ijtc-583	93	1	814.112.934.989	814.112.934.989	NUM
ijtc-583	94	1	737.660.727.569	737.660.727.569	NUM
ijtc-583	94	2	90	90	NUM
ijtc-583	94	3	%	%	NOUN
ijtc-583	94	4	2020	2020	NUM
ijtc-583	95	1	778.749.530.103	778.749.530.103	NUM
ijtc-583	95	2	283/165.847.202	283/165.847.202	NOUN
ijtc-583	95	3	36	36	NUM
ijtc-583	95	4	%	%	NOUN
ijtc-583	95	5	source	source	NOUN
ijtc-583	95	6	:	:	PUNCT
ijtc-583	95	7	bpkd	bpkd	PROPN
ijtc-583	95	8	dki	dki	PROPN
ijtc-583	95	9	jakarta	jakarta	PROPN
ijtc-583	95	10	province	province	PROPN
ijtc-583	95	11	table	table	NOUN
ijtc-583	95	12	3	3	NUM
ijtc-583	95	13	effectiveness	effectiveness	NOUN
ijtc-583	95	14	value	value	NOUN
ijtc-583	95	15	classification	classification	NOUN
ijtc-583	95	16	criteria	criterion	NOUN
ijtc-583	95	17	percentage	percentage	NOUN
ijtc-583	95	18	criteria	criterion	NOUN
ijtc-583	95	19	ebove	ebove	VERB
ijtc-583	95	20	100	100	NUM
ijtc-583	95	21	%	%	NOUN
ijtc-583	95	22	very	very	ADV
ijtc-583	95	23	effective	effective	ADJ
ijtc-583	95	24	90%-100	90%-100	NUM
ijtc-583	95	25	%	%	NOUN
ijtc-583	95	26	effective	effective	ADJ
ijtc-583	95	27	80%–89	80%–89	NUM
ijtc-583	95	28	%	%	NOUN
ijtc-583	95	29	effective	effective	ADJ
ijtc-583	95	30	enough	enough	ADV
ijtc-583	95	31	60%-79	60%-79	NUM
ijtc-583	95	32	%	%	NOUN
ijtc-583	95	33	less	less	ADV
ijtc-583	95	34	effective	effective	ADJ
ijtc-583	95	35	below	below	ADP
ijtc-583	95	36	60	60	NUM
ijtc-583	95	37	%	%	NOUN
ijtc-583	95	38	ineffective	ineffective	ADJ
ijtc-583	95	39	source	source	NOUN
ijtc-583	95	40	:	:	PUNCT
ijtc-583	95	41	(	(	PUNCT
ijtc-583	95	42	ramadhani	ramadhani	PROPN
ijtc-583	95	43	et	et	PROPN
ijtc-583	95	44	al	al	PROPN
ijtc-583	95	45	.	.	PROPN
ijtc-583	95	46	,	,	PUNCT
ijtc-583	95	47	2020	2020	NUM
ijtc-583	95	48	)	)	PUNCT
ijtc-583	95	49	based	base	VERB
ijtc-583	95	50	on	on	ADP
ijtc-583	95	51	table	table	NOUN
ijtc-583	95	52	3	3	NUM
ijtc-583	95	53	above	above	ADV
ijtc-583	95	54	,	,	PUNCT
ijtc-583	95	55	it	it	PRON
ijtc-583	95	56	can	can	AUX
ijtc-583	95	57	be	be	AUX
ijtc-583	95	58	seen	see	VERB
ijtc-583	95	59	that	that	SCONJ
ijtc-583	95	60	the	the	DET
ijtc-583	95	61	effectiveness	effectiveness	NOUN
ijtc-583	95	62	of	of	ADP
ijtc-583	95	63	the	the	DET
ijtc-583	95	64	allocation	allocation	NOUN
ijtc-583	95	65	of	of	ADP
ijtc-583	95	66	street	street	NOUN
ijtc-583	95	67	lighting	lighting	NOUN
ijtc-583	95	68	tax	tax	NOUN
ijtc-583	95	69	funds	fund	NOUN
ijtc-583	95	70	for	for	ADP
ijtc-583	95	71	the	the	DET
ijtc-583	95	72	provision	provision	NOUN
ijtc-583	95	73	of	of	ADP
ijtc-583	95	74	public	public	ADJ
ijtc-583	95	75	street	street	NOUN
ijtc-583	95	76	lighting	lighting	NOUN
ijtc-583	95	77	in	in	ADP
ijtc-583	95	78	dki	dki	PROPN
ijtc-583	95	79	jakarta	jakarta	PROPN
ijtc-583	95	80	province	province	PROPN
ijtc-583	95	81	from	from	ADP
ijtc-583	95	82	2018	2018	NUM
ijtc-583	95	83	to	to	ADP
ijtc-583	95	84	2019	2019	NUM
ijtc-583	95	85	has	have	AUX
ijtc-583	95	86	been	be	AUX
ijtc-583	95	87	said	say	VERB
ijtc-583	95	88	to	to	PART
ijtc-583	95	89	be	be	AUX
ijtc-583	95	90	effective	effective	ADJ
ijtc-583	95	91	,	,	PUNCT
ijtc-583	95	92	where	where	SCONJ
ijtc-583	95	93	the	the	DET
ijtc-583	95	94	amount	amount	NOUN
ijtc-583	95	95	of	of	ADP
ijtc-583	95	96	the	the	DET
ijtc-583	95	97	allocation	allocation	NOUN
ijtc-583	95	98	of	of	ADP
ijtc-583	95	99	these	these	DET
ijtc-583	95	100	funds	fund	NOUN
ijtc-583	95	101	has	have	AUX
ijtc-583	95	102	exceeded	exceed	VERB
ijtc-583	95	103	90	90	NUM
ijtc-583	95	104	%	%	NOUN
ijtc-583	95	105	,	,	PUNCT
ijtc-583	95	106	with	with	ADP
ijtc-583	95	107	an	an	DET
ijtc-583	95	108	achievement	achievement	NOUN
ijtc-583	95	109	of	of	ADP
ijtc-583	95	110	119	119	NUM
ijtc-583	95	111	%	%	NOUN
ijtc-583	95	112	.	.	PUNCT
ijtc-583	96	1	with	with	ADP
ijtc-583	96	2	a	a	DET
ijtc-583	96	3	very	very	ADV
ijtc-583	96	4	effective	effective	ADJ
ijtc-583	96	5	category	category	NOUN
ijtc-583	96	6	for	for	ADP
ijtc-583	96	7	2018	2018	NUM
ijtc-583	96	8	,	,	PUNCT
ijtc-583	96	9	and	and	CCONJ
ijtc-583	96	10	90	90	NUM
ijtc-583	96	11	%	%	NOUN
ijtc-583	96	12	with	with	ADP
ijtc-583	96	13	an	an	DET
ijtc-583	96	14	effective	effective	ADJ
ijtc-583	96	15	category	category	NOUN
ijtc-583	96	16	for	for	ADP
ijtc-583	96	17	2019	2019	NUM
ijtc-583	96	18	.	.	PUNCT
ijtc-583	97	1	however	however	ADV
ijtc-583	97	2	,	,	PUNCT
ijtc-583	97	3	for	for	ADP
ijtc-583	97	4	2020	2020	NUM
ijtc-583	97	5	it	it	PRON
ijtc-583	97	6	is	be	AUX
ijtc-583	97	7	said	say	VERB
ijtc-583	97	8	to	to	PART
ijtc-583	97	9	be	be	AUX
ijtc-583	97	10	ineffective	ineffective	ADJ
ijtc-583	97	11	because	because	SCONJ
ijtc-583	97	12	the	the	DET
ijtc-583	97	13	amount	amount	NOUN
ijtc-583	97	14	of	of	ADP
ijtc-583	97	15	the	the	DET
ijtc-583	97	16	allocation	allocation	NOUN
ijtc-583	97	17	of	of	ADP
ijtc-583	97	18	street	street	NOUN
ijtc-583	97	19	lighting	lighting	NOUN
ijtc-583	97	20	tax	tax	NOUN
ijtc-583	97	21	funds	fund	NOUN
ijtc-583	97	22	for	for	ADP
ijtc-583	97	23	the	the	DET
ijtc-583	97	24	provision	provision	NOUN
ijtc-583	97	25	of	of	ADP
ijtc-583	97	26	street	street	NOUN
ijtc-583	97	27	lighting	lighting	NOUN
ijtc-583	97	28	in	in	ADP
ijtc-583	97	29	dki	dki	PROPN
ijtc-583	97	30	jakarta	jakarta	PROPN
ijtc-583	97	31	province	province	PROPN
ijtc-583	97	32	is	be	AUX
ijtc-583	97	33	only	only	ADV
ijtc-583	97	34	36	36	NUM
ijtc-583	97	35	%	%	NOUN
ijtc-583	97	36	.	.	PUNCT
ijtc-583	98	1	the	the	DET
ijtc-583	98	2	obstacle	obstacle	NOUN
ijtc-583	98	3	in	in	ADP
ijtc-583	98	4	this	this	DET
ijtc-583	98	5	research	research	NOUN
ijtc-583	98	6	is	be	AUX
ijtc-583	98	7	that	that	SCONJ
ijtc-583	98	8	contextually	contextually	ADV
ijtc-583	98	9	the	the	DET
ijtc-583	98	10	earmarking	earmark	VERB
ijtc-583	98	11	tax	tax	NOUN
ijtc-583	98	12	policy	policy	NOUN
ijtc-583	98	13	on	on	ADP
ijtc-583	98	14	street	street	NOUN
ijtc-583	98	15	lighting	lighting	NOUN
ijtc-583	98	16	tax	tax	NOUN
ijtc-583	98	17	in	in	ADP
ijtc-583	98	18	dki	dki	PROPN
ijtc-583	98	19	jakarta	jakarta	PROPN
ijtc-583	98	20	province	province	PROPN
ijtc-583	98	21	does	do	AUX
ijtc-583	98	22	not	not	PART
ijtc-583	98	23	run	run	VERB
ijtc-583	98	24	optimally	optimally	ADV
ijtc-583	98	25	,	,	PUNCT
ijtc-583	98	26	where	where	SCONJ
ijtc-583	98	27	the	the	DET
ijtc-583	98	28	source	source	NOUN
ijtc-583	98	29	of	of	ADP
ijtc-583	98	30	funding	funding	NOUN
ijtc-583	98	31	in	in	ADP
ijtc-583	98	32	the	the	DET
ijtc-583	98	33	allocation	allocation	NOUN
ijtc-583	98	34	of	of	ADP
ijtc-583	98	35	budget	budget	NOUN
ijtc-583	98	36	funds	fund	NOUN
ijtc-583	98	37	for	for	ADP
ijtc-583	98	38	the	the	DET
ijtc-583	98	39	provision	provision	NOUN
ijtc-583	98	40	of	of	ADP
ijtc-583	98	41	public	public	ADJ
ijtc-583	98	42	street	street	NOUN
ijtc-583	98	43	lighting	lighting	NOUN
ijtc-583	98	44	is	be	AUX
ijtc-583	98	45	not	not	PART
ijtc-583	98	46	yet	yet	ADV
ijtc-583	98	47	specific	specific	ADJ
ijtc-583	98	48	.	.	PUNCT
ijtc-583	99	1	then	then	ADV
ijtc-583	99	2	another	another	DET
ijtc-583	99	3	obstacle	obstacle	NOUN
ijtc-583	99	4	analysis	analysis	NOUN
ijtc-583	99	5	of	of	ADP
ijtc-583	99	6	the	the	DET
ijtc-583	99	7	effectiveness	effectiveness	NOUN
ijtc-583	99	8	of	of	ADP
ijtc-583	99	9	earmarking	earmark	VERB
ijtc-583	99	10	tax	tax	NOUN
ijtc-583	99	11	policies	policy	NOUN
ijtc-583	99	12	for	for	ADP
ijtc-583	99	13	street	street	NOUN
ijtc-583	99	14	lighting	lighting	NOUN
ijtc-583	99	15	taxes	taxis	NOUN
ijtc-583	99	16	as	as	ADP
ijtc-583	99	17	an	an	DET
ijtc-583	99	18	effort	effort	NOUN
ijtc-583	99	19	to	to	PART
ijtc-583	99	20	provide	provide	VERB
ijtc-583	99	21	street	street	NOUN
ijtc-583	99	22	lighting	lighting	NOUN
ijtc-583	99	23	in	in	ADP
ijtc-583	99	24	the	the	DET
ijtc-583	99	25	province	province	NOUN
ijtc-583	99	26	of	of	ADP
ijtc-583	99	27	the	the	DET
ijtc-583	99	28	special	special	ADJ
ijtc-583	99	29	capital	capital	NOUN
ijtc-583	99	30	region	region	NOUN
ijtc-583	99	31	of	of	ADP
ijtc-583	99	32	jakarta	jakarta	PROPN
ijtc-583	99	33	in	in	ADP
ijtc-583	99	34	2018	2018	NUM
ijtc-583	99	35	-	-	SYM
ijtc-583	99	36	2020	2020	NUM
ijtc-583	99	37	hidayati	hidayati	NOUN
ijtc-583	99	38	,	,	PUNCT
ijtc-583	99	39	irvawan	irvawan	PROPN
ijtc-583	99	40	,	,	PUNCT
ijtc-583	99	41	setiawan	setiawan	NOUN
ijtc-583	99	42	,	,	PUNCT
ijtc-583	99	43	and	and	CCONJ
ijtc-583	99	44	rizqi	rizqi	VERB
ijtc-583	99	45	393	393	NUM
ijtc-583	99	46	|	|	ADV
ijtc-583	99	47	ilomata	ilomata	PROPN
ijtc-583	99	48	international	international	ADJ
ijtc-583	99	49	journal	journal	NOUN
ijtc-583	99	50	of	of	ADP
ijtc-583	99	51	tax	tax	PROPN
ijtc-583	99	52	&	&	CCONJ
ijtc-583	99	53	accounting	accounting	PROPN
ijtc-583	99	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-583	99	55	is	be	AUX
ijtc-583	99	56	the	the	DET
ijtc-583	99	57	lack	lack	NOUN
ijtc-583	99	58	of	of	ADP
ijtc-583	99	59	firmness	firmness	NOUN
ijtc-583	99	60	of	of	ADP
ijtc-583	99	61	the	the	DET
ijtc-583	99	62	earmarking	earmarking	ADJ
ijtc-583	99	63	tax	tax	NOUN
ijtc-583	99	64	policy	policy	NOUN
ijtc-583	99	65	related	relate	VERB
ijtc-583	99	66	to	to	ADP
ijtc-583	99	67	guaranteeing	guarantee	VERB
ijtc-583	99	68	the	the	DET
ijtc-583	99	69	availability	availability	NOUN
ijtc-583	99	70	of	of	ADP
ijtc-583	99	71	budget	budget	NOUN
ijtc-583	99	72	funds	fund	NOUN
ijtc-583	99	73	.	.	PUNCT
ijtc-583	100	1	efforts	effort	NOUN
ijtc-583	100	2	must	must	AUX
ijtc-583	100	3	be	be	AUX
ijtc-583	100	4	made	make	VERB
ijtc-583	100	5	to	to	PART
ijtc-583	100	6	overcome	overcome	VERB
ijtc-583	100	7	obstacles	obstacle	NOUN
ijtc-583	100	8	in	in	ADP
ijtc-583	100	9	the	the	DET
ijtc-583	100	10	effectiveness	effectiveness	NOUN
ijtc-583	100	11	of	of	ADP
ijtc-583	100	12	the	the	DET
ijtc-583	100	13	earmarking	earmarking	ADJ
ijtc-583	100	14	tax	tax	NOUN
ijtc-583	100	15	policy	policy	NOUN
ijtc-583	100	16	on	on	ADP
ijtc-583	100	17	street	street	NOUN
ijtc-583	100	18	lighting	lighting	NOUN
ijtc-583	100	19	tax	tax	NOUN
ijtc-583	100	20	as	as	ADP
ijtc-583	100	21	an	an	DET
ijtc-583	100	22	effort	effort	NOUN
ijtc-583	100	23	to	to	PART
ijtc-583	100	24	provide	provide	VERB
ijtc-583	100	25	street	street	NOUN
ijtc-583	100	26	lighting	lighting	NOUN
ijtc-583	100	27	in	in	ADP
ijtc-583	100	28	dki	dki	PROPN
ijtc-583	100	29	jakarta	jakarta	PROPN
ijtc-583	100	30	province	province	PROPN
ijtc-583	100	31	in	in	ADP
ijtc-583	100	32	2018	2018	NUM
ijtc-583	100	33	-	-	SYM
ijtc-583	100	34	2020	2020	NUM
ijtc-583	100	35	,	,	PUNCT
ijtc-583	100	36	that	that	PRON
ijtc-583	100	37	is	be	AUX
ijtc-583	100	38	by	by	ADP
ijtc-583	100	39	improving	improve	VERB
ijtc-583	100	40	the	the	DET
ijtc-583	100	41	financial	financial	ADJ
ijtc-583	100	42	administration	administration	NOUN
ijtc-583	100	43	process	process	NOUN
ijtc-583	100	44	and	and	CCONJ
ijtc-583	100	45	forming	form	VERB
ijtc-583	100	46	a	a	DET
ijtc-583	100	47	supervisory	supervisory	ADJ
ijtc-583	100	48	team	team	NOUN
ijtc-583	100	49	in	in	ADP
ijtc-583	100	50	the	the	DET
ijtc-583	100	51	implementation	implementation	NOUN
ijtc-583	100	52	of	of	ADP
ijtc-583	100	53	budgetary	budgetary	ADJ
ijtc-583	100	54	fund	fund	NOUN
ijtc-583	100	55	allocation	allocation	NOUN
ijtc-583	100	56	activities	activity	NOUN
ijtc-583	100	57	for	for	ADP
ijtc-583	100	58	the	the	DET
ijtc-583	100	59	provision	provision	NOUN
ijtc-583	100	60	of	of	ADP
ijtc-583	100	61	street	street	NOUN
ijtc-583	100	62	lighting	lighting	NOUN
ijtc-583	100	63	in	in	ADP
ijtc-583	100	64	dki	dki	PROPN
ijtc-583	100	65	jakarta	jakarta	PROPN
ijtc-583	100	66	.	.	PUNCT
ijtc-583	101	1	conclusion	conclusion	NOUN
ijtc-583	101	2	based	base	VERB
ijtc-583	101	3	on	on	ADP
ijtc-583	101	4	the	the	DET
ijtc-583	101	5	results	result	NOUN
ijtc-583	101	6	of	of	ADP
ijtc-583	101	7	the	the	DET
ijtc-583	101	8	research	research	NOUN
ijtc-583	101	9	,	,	PUNCT
ijtc-583	101	10	discussion	discussion	NOUN
ijtc-583	101	11	and	and	CCONJ
ijtc-583	101	12	interpretation	interpretation	NOUN
ijtc-583	101	13	that	that	PRON
ijtc-583	101	14	have	have	AUX
ijtc-583	101	15	been	be	AUX
ijtc-583	101	16	carried	carry	VERB
ijtc-583	101	17	out	out	ADP
ijtc-583	101	18	,	,	PUNCT
ijtc-583	101	19	and	and	CCONJ
ijtc-583	101	20	with	with	ADP
ijtc-583	101	21	reference	reference	NOUN
ijtc-583	101	22	to	to	ADP
ijtc-583	101	23	the	the	DET
ijtc-583	101	24	theory	theory	NOUN
ijtc-583	101	25	used	use	VERB
ijtc-583	101	26	,	,	PUNCT
ijtc-583	101	27	the	the	DET
ijtc-583	101	28	researcher	researcher	NOUN
ijtc-583	101	29	can	can	AUX
ijtc-583	101	30	draw	draw	VERB
ijtc-583	101	31	the	the	DET
ijtc-583	101	32	conclusion	conclusion	NOUN
ijtc-583	101	33	that	that	SCONJ
ijtc-583	101	34	the	the	DET
ijtc-583	101	35	effectiveness	effectiveness	NOUN
ijtc-583	101	36	of	of	ADP
ijtc-583	101	37	the	the	DET
ijtc-583	101	38	earmarking	earmarking	ADJ
ijtc-583	101	39	tax	tax	NOUN
ijtc-583	101	40	policy	policy	NOUN
ijtc-583	101	41	on	on	ADP
ijtc-583	101	42	street	street	NOUN
ijtc-583	101	43	lighting	lighting	NOUN
ijtc-583	101	44	tax	tax	NOUN
ijtc-583	101	45	as	as	ADP
ijtc-583	101	46	an	an	DET
ijtc-583	101	47	effort	effort	NOUN
ijtc-583	101	48	to	to	PART
ijtc-583	101	49	provide	provide	VERB
ijtc-583	101	50	street	street	NOUN
ijtc-583	101	51	lighting	lighting	NOUN
ijtc-583	101	52	in	in	ADP
ijtc-583	101	53	dki	dki	PROPN
ijtc-583	101	54	jakarta	jakarta	PROPN
ijtc-583	101	55	province	province	PROPN
ijtc-583	101	56	in	in	ADP
ijtc-583	101	57	2018	2018	NUM
ijtc-583	101	58	-	-	SYM
ijtc-583	101	59	2020	2020	NUM
ijtc-583	101	60	is	be	AUX
ijtc-583	101	61	based	base	VERB
ijtc-583	101	62	on	on	ADP
ijtc-583	101	63	the	the	DET
ijtc-583	101	64	theory	theory	NOUN
ijtc-583	101	65	of	of	ADP
ijtc-583	101	66	effectiveness	effectiveness	NOUN
ijtc-583	101	67	of	of	ADP
ijtc-583	101	68	riant	riant	PROPN
ijtc-583	101	69	nugroho	nugroho	NOUN
ijtc-583	101	70	in	in	ADP
ijtc-583	101	71	the	the	DET
ijtc-583	101	72	form	form	NOUN
ijtc-583	101	73	of	of	ADP
ijtc-583	101	74	the	the	DET
ijtc-583	101	75	right	right	ADJ
ijtc-583	101	76	policy	policy	NOUN
ijtc-583	101	77	,	,	PUNCT
ijtc-583	101	78	the	the	DET
ijtc-583	101	79	right	right	ADJ
ijtc-583	101	80	implementation	implementation	NOUN
ijtc-583	101	81	,	,	PUNCT
ijtc-583	101	82	the	the	DET
ijtc-583	101	83	right	right	ADJ
ijtc-583	101	84	target	target	NOUN
ijtc-583	101	85	,	,	PUNCT
ijtc-583	101	86	the	the	DET
ijtc-583	101	87	right	right	ADJ
ijtc-583	101	88	environment	environment	NOUN
ijtc-583	101	89	,	,	PUNCT
ijtc-583	101	90	and	and	CCONJ
ijtc-583	101	91	the	the	DET
ijtc-583	101	92	right	right	ADJ
ijtc-583	101	93	process	process	NOUN
ijtc-583	101	94	has	have	AUX
ijtc-583	101	95	been	be	AUX
ijtc-583	101	96	running	run	VERB
ijtc-583	101	97	well	well	ADV
ijtc-583	101	98	and	and	CCONJ
ijtc-583	101	99	effectively	effectively	ADV
ijtc-583	101	100	.	.	PUNCT
ijtc-583	102	1	however	however	ADV
ijtc-583	102	2	,	,	PUNCT
ijtc-583	102	3	for	for	ADP
ijtc-583	102	4	society	society	NOUN
ijtc-583	102	5	the	the	DET
ijtc-583	102	6	right	right	ADJ
ijtc-583	102	7	target	target	NOUN
ijtc-583	102	8	of	of	ADP
ijtc-583	102	9	the	the	DET
ijtc-583	102	10	earmarking	earmark	VERB
ijtc-583	102	11	tax	tax	NOUN
ijtc-583	102	12	policy	policy	NOUN
ijtc-583	102	13	on	on	ADP
ijtc-583	102	14	street	street	NOUN
ijtc-583	102	15	lighting	lighting	NOUN
ijtc-583	102	16	tax	tax	NOUN
ijtc-583	102	17	in	in	ADP
ijtc-583	102	18	dki	dki	PROPN
ijtc-583	102	19	jakarta	jakarta	PROPN
ijtc-583	102	20	province	province	PROPN
ijtc-583	102	21	is	be	AUX
ijtc-583	102	22	not	not	PART
ijtc-583	102	23	yet	yet	ADV
ijtc-583	102	24	effective	effective	ADJ
ijtc-583	102	25	enough	enough	ADV
ijtc-583	102	26	because	because	SCONJ
ijtc-583	102	27	there	there	PRON
ijtc-583	102	28	is	be	VERB
ijtc-583	102	29	still	still	ADV
ijtc-583	102	30	a	a	DET
ijtc-583	102	31	lack	lack	NOUN
ijtc-583	102	32	of	of	ADP
ijtc-583	102	33	street	street	NOUN
ijtc-583	102	34	lighting	lighting	NOUN
ijtc-583	102	35	due	due	ADP
ijtc-583	102	36	to	to	ADP
ijtc-583	102	37	the	the	DET
ijtc-583	102	38	uneven	uneven	ADJ
ijtc-583	102	39	installation	installation	NOUN
ijtc-583	102	40	of	of	ADP
ijtc-583	102	41	public	public	ADJ
ijtc-583	102	42	street	street	NOUN
ijtc-583	102	43	lighting	lighting	NOUN
ijtc-583	102	44	in	in	ADP
ijtc-583	102	45	the	the	DET
ijtc-583	102	46	dki	dki	PROPN
ijtc-583	102	47	jakarta	jakarta	PROPN
ijtc-583	102	48	province	province	PROPN
ijtc-583	102	49	.	.	PUNCT
ijtc-583	103	1	then	then	ADV
ijtc-583	103	2	,	,	PUNCT
ijtc-583	103	3	the	the	DET
ijtc-583	103	4	effectiveness	effectiveness	NOUN
ijtc-583	103	5	of	of	ADP
ijtc-583	103	6	the	the	DET
ijtc-583	103	7	earmarking	earmarking	ADJ
ijtc-583	103	8	tax	tax	NOUN
ijtc-583	103	9	policy	policy	NOUN
ijtc-583	103	10	on	on	ADP
ijtc-583	103	11	the	the	DET
ijtc-583	103	12	street	street	NOUN
ijtc-583	103	13	lighting	lighting	NOUN
ijtc-583	103	14	tax	tax	NOUN
ijtc-583	103	15	as	as	ADP
ijtc-583	103	16	an	an	DET
ijtc-583	103	17	effort	effort	NOUN
ijtc-583	103	18	to	to	PART
ijtc-583	103	19	provide	provide	VERB
ijtc-583	103	20	street	street	NOUN
ijtc-583	103	21	lighting	lighting	NOUN
ijtc-583	103	22	in	in	ADP
ijtc-583	103	23	the	the	DET
ijtc-583	103	24	dki	dki	PROPN
ijtc-583	103	25	jakarta	jakarta	PROPN
ijtc-583	103	26	province	province	PROPN
ijtc-583	103	27	in	in	ADP
ijtc-583	103	28	2018	2018	NUM
ijtc-583	103	29	-	-	SYM
ijtc-583	103	30	2020	2020	NUM
ijtc-583	103	31	when	when	SCONJ
ijtc-583	103	32	viewed	view	VERB
ijtc-583	103	33	based	base	VERB
ijtc-583	103	34	on	on	ADP
ijtc-583	103	35	the	the	DET
ijtc-583	103	36	criteria	criterion	NOUN
ijtc-583	103	37	for	for	ADP
ijtc-583	103	38	the	the	DET
ijtc-583	103	39	effectiveness	effectiveness	NOUN
ijtc-583	103	40	of	of	ADP
ijtc-583	103	41	the	the	DET
ijtc-583	103	42	allocation	allocation	NOUN
ijtc-583	103	43	of	of	ADP
ijtc-583	103	44	street	street	NOUN
ijtc-583	103	45	lighting	lighting	NOUN
ijtc-583	103	46	tax	tax	NOUN
ijtc-583	103	47	funds	fund	NOUN
ijtc-583	103	48	for	for	ADP
ijtc-583	103	49	the	the	DET
ijtc-583	103	50	provision	provision	NOUN
ijtc-583	103	51	of	of	ADP
ijtc-583	103	52	public	public	ADJ
ijtc-583	103	53	street	street	NOUN
ijtc-583	103	54	lighting	lighting	NOUN
ijtc-583	103	55	in	in	ADP
ijtc-583	103	56	the	the	DET
ijtc-583	103	57	dki	dki	PROPN
ijtc-583	103	58	jakarta	jakarta	PROPN
ijtc-583	103	59	province	province	PROPN
ijtc-583	103	60	in	in	ADP
ijtc-583	103	61	2018	2018	NUM
ijtc-583	103	62	to	to	ADP
ijtc-583	103	63	2019	2019	NUM
ijtc-583	103	64	has	have	AUX
ijtc-583	103	65	been	be	AUX
ijtc-583	103	66	determined	determine	VERB
ijtc-583	103	67	.	.	PUNCT
ijtc-583	104	1	said	say	VERB
ijtc-583	104	2	to	to	PART
ijtc-583	104	3	be	be	AUX
ijtc-583	104	4	effective	effective	ADJ
ijtc-583	104	5	where	where	SCONJ
ijtc-583	104	6	the	the	DET
ijtc-583	104	7	amount	amount	NOUN
ijtc-583	104	8	of	of	ADP
ijtc-583	104	9	the	the	DET
ijtc-583	104	10	allocation	allocation	NOUN
ijtc-583	104	11	of	of	ADP
ijtc-583	104	12	funds	fund	NOUN
ijtc-583	104	13	has	have	AUX
ijtc-583	104	14	exceeded	exceed	VERB
ijtc-583	104	15	90	90	NUM
ijtc-583	104	16	%	%	NOUN
ijtc-583	104	17	,	,	PUNCT
ijtc-583	104	18	namely	namely	ADV
ijtc-583	104	19	with	with	ADP
ijtc-583	104	20	an	an	DET
ijtc-583	104	21	achievement	achievement	NOUN
ijtc-583	104	22	of	of	ADP
ijtc-583	104	23	119	119	NUM
ijtc-583	104	24	%	%	NOUN
ijtc-583	104	25	in	in	ADP
ijtc-583	104	26	the	the	DET
ijtc-583	104	27	very	very	ADV
ijtc-583	104	28	effective	effective	ADJ
ijtc-583	104	29	category	category	NOUN
ijtc-583	104	30	for	for	ADP
ijtc-583	104	31	2018	2018	NUM
ijtc-583	104	32	and	and	CCONJ
ijtc-583	104	33	90	90	NUM
ijtc-583	104	34	%	%	NOUN
ijtc-583	104	35	with	with	ADP
ijtc-583	104	36	an	an	DET
ijtc-583	104	37	effective	effective	ADJ
ijtc-583	104	38	category	category	NOUN
ijtc-583	104	39	for	for	ADP
ijtc-583	104	40	2019	2019	NUM
ijtc-583	104	41	.	.	PUNCT
ijtc-583	105	1	as	as	ADP
ijtc-583	105	2	for	for	ADP
ijtc-583	105	3	society	society	NOUN
ijtc-583	105	4	,	,	PUNCT
ijtc-583	105	5	the	the	DET
ijtc-583	105	6	right	right	ADJ
ijtc-583	105	7	target	target	NOUN
ijtc-583	105	8	of	of	ADP
ijtc-583	105	9	the	the	DET
ijtc-583	105	10	earmarking	earmark	VERB
ijtc-583	105	11	tax	tax	NOUN
ijtc-583	105	12	policy	policy	NOUN
ijtc-583	105	13	on	on	ADP
ijtc-583	105	14	street	street	NOUN
ijtc-583	105	15	lighting	lighting	NOUN
ijtc-583	105	16	tax	tax	NOUN
ijtc-583	105	17	in	in	ADP
ijtc-583	105	18	dki	dki	PROPN
ijtc-583	105	19	jakarta	jakarta	PROPN
ijtc-583	105	20	province	province	PROPN
ijtc-583	105	21	is	be	AUX
ijtc-583	105	22	not	not	PART
ijtc-583	105	23	yet	yet	ADV
ijtc-583	105	24	effective	effective	ADJ
ijtc-583	105	25	enough	enough	ADV
ijtc-583	105	26	because	because	SCONJ
ijtc-583	105	27	there	there	PRON
ijtc-583	105	28	is	be	VERB
ijtc-583	105	29	still	still	ADV
ijtc-583	105	30	a	a	DET
ijtc-583	105	31	lack	lack	NOUN
ijtc-583	105	32	of	of	ADP
ijtc-583	105	33	street	street	NOUN
ijtc-583	105	34	lighting	lighting	NOUN
ijtc-583	105	35	due	due	ADP
ijtc-583	105	36	to	to	ADP
ijtc-583	105	37	the	the	DET
ijtc-583	105	38	uneven	uneven	ADJ
ijtc-583	105	39	installation	installation	NOUN
ijtc-583	105	40	of	of	ADP
ijtc-583	105	41	public	public	ADJ
ijtc-583	105	42	street	street	NOUN
ijtc-583	105	43	lighting	lighting	NOUN
ijtc-583	105	44	in	in	ADP
ijtc-583	105	45	the	the	DET
ijtc-583	105	46	dki	dki	PROPN
ijtc-583	105	47	jakarta	jakarta	PROPN
ijtc-583	105	48	province	province	PROPN
ijtc-583	105	49	.	.	PUNCT
ijtc-583	106	1	then	then	ADV
ijtc-583	106	2	,	,	PUNCT
ijtc-583	106	3	the	the	DET
ijtc-583	106	4	effectiveness	effectiveness	NOUN
ijtc-583	106	5	of	of	ADP
ijtc-583	106	6	the	the	DET
ijtc-583	106	7	earmarking	earmarking	ADJ
ijtc-583	106	8	tax	tax	NOUN
ijtc-583	106	9	policy	policy	NOUN
ijtc-583	106	10	on	on	ADP
ijtc-583	106	11	the	the	DET
ijtc-583	106	12	street	street	NOUN
ijtc-583	106	13	lighting	lighting	NOUN
ijtc-583	106	14	tax	tax	NOUN
ijtc-583	106	15	as	as	ADP
ijtc-583	106	16	an	an	DET
ijtc-583	106	17	effort	effort	NOUN
ijtc-583	106	18	to	to	PART
ijtc-583	106	19	provide	provide	VERB
ijtc-583	106	20	street	street	NOUN
ijtc-583	106	21	lighting	lighting	NOUN
ijtc-583	106	22	in	in	ADP
ijtc-583	106	23	the	the	DET
ijtc-583	106	24	dki	dki	PROPN
ijtc-583	106	25	jakarta	jakarta	PROPN
ijtc-583	106	26	province	province	PROPN
ijtc-583	106	27	in	in	ADP
ijtc-583	106	28	2018	2018	NUM
ijtc-583	106	29	-	-	SYM
ijtc-583	106	30	2020	2020	NUM
ijtc-583	106	31	when	when	SCONJ
ijtc-583	106	32	viewed	view	VERB
ijtc-583	106	33	based	base	VERB
ijtc-583	106	34	on	on	ADP
ijtc-583	106	35	the	the	DET
ijtc-583	106	36	criteria	criterion	NOUN
ijtc-583	106	37	for	for	ADP
ijtc-583	106	38	the	the	DET
ijtc-583	106	39	effectiveness	effectiveness	NOUN
ijtc-583	106	40	of	of	ADP
ijtc-583	106	41	the	the	DET
ijtc-583	106	42	allocation	allocation	NOUN
ijtc-583	106	43	of	of	ADP
ijtc-583	106	44	street	street	NOUN
ijtc-583	106	45	lighting	lighting	NOUN
ijtc-583	106	46	tax	tax	NOUN
ijtc-583	106	47	funds	fund	NOUN
ijtc-583	106	48	for	for	ADP
ijtc-583	106	49	the	the	DET
ijtc-583	106	50	provision	provision	NOUN
ijtc-583	106	51	of	of	ADP
ijtc-583	106	52	public	public	ADJ
ijtc-583	106	53	street	street	NOUN
ijtc-583	106	54	lighting	lighting	NOUN
ijtc-583	106	55	in	in	ADP
ijtc-583	106	56	the	the	DET
ijtc-583	106	57	dki	dki	PROPN
ijtc-583	106	58	jakarta	jakarta	PROPN
ijtc-583	106	59	province	province	PROPN
ijtc-583	106	60	in	in	ADP
ijtc-583	106	61	2018	2018	NUM
ijtc-583	106	62	to	to	ADP
ijtc-583	106	63	2019	2019	NUM
ijtc-583	106	64	has	have	AUX
ijtc-583	106	65	been	be	AUX
ijtc-583	106	66	determined	determine	VERB
ijtc-583	106	67	.	.	PUNCT
ijtc-583	107	1	said	say	VERB
ijtc-583	107	2	to	to	PART
ijtc-583	107	3	be	be	AUX
ijtc-583	107	4	effective	effective	ADJ
ijtc-583	107	5	where	where	SCONJ
ijtc-583	107	6	the	the	DET
ijtc-583	107	7	amount	amount	NOUN
ijtc-583	107	8	of	of	ADP
ijtc-583	107	9	the	the	DET
ijtc-583	107	10	allocation	allocation	NOUN
ijtc-583	107	11	of	of	ADP
ijtc-583	107	12	funds	fund	NOUN
ijtc-583	107	13	has	have	AUX
ijtc-583	107	14	exceeded	exceed	VERB
ijtc-583	107	15	90	90	NUM
ijtc-583	107	16	%	%	NOUN
ijtc-583	107	17	,	,	PUNCT
ijtc-583	107	18	namely	namely	ADV
ijtc-583	107	19	with	with	ADP
ijtc-583	107	20	an	an	DET
ijtc-583	107	21	achievement	achievement	NOUN
ijtc-583	107	22	of	of	ADP
ijtc-583	107	23	119	119	NUM
ijtc-583	107	24	%	%	NOUN
ijtc-583	107	25	in	in	ADP
ijtc-583	107	26	the	the	DET
ijtc-583	107	27	very	very	ADV
ijtc-583	107	28	effective	effective	ADJ
ijtc-583	107	29	category	category	NOUN
ijtc-583	107	30	for	for	ADP
ijtc-583	107	31	2018	2018	NUM
ijtc-583	107	32	and	and	CCONJ
ijtc-583	107	33	90	90	NUM
ijtc-583	107	34	%	%	NOUN
ijtc-583	107	35	with	with	ADP
ijtc-583	107	36	an	an	DET
ijtc-583	107	37	effective	effective	ADJ
ijtc-583	107	38	category	category	NOUN
ijtc-583	107	39	for	for	ADP
ijtc-583	107	40	2019	2019	NUM
ijtc-583	107	41	.	.	PUNCT
ijtc-583	108	1	however	however	ADV
ijtc-583	108	2	,	,	PUNCT
ijtc-583	108	3	for	for	ADP
ijtc-583	108	4	2020	2020	NUM
ijtc-583	108	5	it	it	PRON
ijtc-583	108	6	is	be	AUX
ijtc-583	108	7	said	say	VERB
ijtc-583	108	8	to	to	PART
ijtc-583	108	9	be	be	AUX
ijtc-583	108	10	ineffective	ineffective	ADJ
ijtc-583	108	11	due	due	ADP
ijtc-583	108	12	to	to	ADP
ijtc-583	108	13	the	the	DET
ijtc-583	108	14	amount	amount	NOUN
ijtc-583	108	15	of	of	ADP
ijtc-583	108	16	the	the	DET
ijtc-583	108	17	allocation	allocation	NOUN
ijtc-583	108	18	of	of	ADP
ijtc-583	108	19	funds	fund	NOUN
ijtc-583	108	20	from	from	ADP
ijtc-583	108	21	the	the	DET
ijtc-583	108	22	street	street	NOUN
ijtc-583	108	23	lighting	lighting	NOUN
ijtc-583	108	24	tax	tax	NOUN
ijtc-583	108	25	for	for	ADP
ijtc-583	108	26	the	the	DET
ijtc-583	108	27	provision	provision	NOUN
ijtc-583	108	28	of	of	ADP
ijtc-583	108	29	public	public	ADJ
ijtc-583	108	30	street	street	NOUN
ijtc-583	108	31	lighting	lighting	NOUN
ijtc-583	108	32	is	be	AUX
ijtc-583	108	33	only	only	ADV
ijtc-583	108	34	36	36	NUM
ijtc-583	108	35	%	%	NOUN
ijtc-583	108	36	.	.	PUNCT
ijtc-583	109	1	the	the	DET
ijtc-583	109	2	obstacles	obstacle	NOUN
ijtc-583	109	3	that	that	PRON
ijtc-583	109	4	occur	occur	VERB
ijtc-583	109	5	in	in	ADP
ijtc-583	109	6	the	the	DET
ijtc-583	109	7	effectiveness	effectiveness	NOUN
ijtc-583	109	8	of	of	ADP
ijtc-583	109	9	the	the	DET
ijtc-583	109	10	earmarking	earmarking	ADJ
ijtc-583	109	11	tax	tax	NOUN
ijtc-583	109	12	policy	policy	NOUN
ijtc-583	109	13	on	on	ADP
ijtc-583	109	14	street	street	NOUN
ijtc-583	109	15	lighting	lighting	NOUN
ijtc-583	109	16	tax	tax	NOUN
ijtc-583	109	17	as	as	ADP
ijtc-583	109	18	an	an	DET
ijtc-583	109	19	effort	effort	NOUN
ijtc-583	109	20	to	to	PART
ijtc-583	109	21	provide	provide	VERB
ijtc-583	109	22	street	street	NOUN
ijtc-583	109	23	lighting	lighting	NOUN
ijtc-583	109	24	in	in	ADP
ijtc-583	109	25	dki	dki	PROPN
ijtc-583	109	26	jakarta	jakarta	PROPN
ijtc-583	109	27	province	province	PROPN
ijtc-583	109	28	in	in	ADP
ijtc-583	109	29	2018	2018	NUM
ijtc-583	109	30	-	-	SYM
ijtc-583	109	31	2020	2020	NUM
ijtc-583	109	32	are	be	AUX
ijtc-583	109	33	contextually	contextually	ADV
ijtc-583	109	34	the	the	DET
ijtc-583	109	35	earmarking	earmark	VERB
ijtc-583	109	36	tax	tax	NOUN
ijtc-583	109	37	policy	policy	NOUN
ijtc-583	109	38	in	in	ADP
ijtc-583	109	39	dki	dki	PROPN
ijtc-583	109	40	jakarta	jakarta	PROPN
ijtc-583	109	41	province	province	PROPN
ijtc-583	109	42	does	do	AUX
ijtc-583	109	43	not	not	PART
ijtc-583	109	44	run	run	VERB
ijtc-583	109	45	optimally	optimally	ADV
ijtc-583	109	46	,	,	PUNCT
ijtc-583	109	47	where	where	SCONJ
ijtc-583	109	48	the	the	DET
ijtc-583	109	49	source	source	NOUN
ijtc-583	109	50	of	of	ADP
ijtc-583	109	51	funding	funding	NOUN
ijtc-583	109	52	in	in	ADP
ijtc-583	109	53	the	the	DET
ijtc-583	109	54	allocation	allocation	NOUN
ijtc-583	109	55	of	of	ADP
ijtc-583	109	56	budget	budget	NOUN
ijtc-583	109	57	funds	fund	NOUN
ijtc-583	109	58	for	for	ADP
ijtc-583	109	59	the	the	DET
ijtc-583	109	60	provision	provision	NOUN
ijtc-583	109	61	of	of	ADP
ijtc-583	109	62	street	street	NOUN
ijtc-583	109	63	lighting	lighting	NOUN
ijtc-583	109	64	is	be	AUX
ijtc-583	109	65	not	not	PART
ijtc-583	109	66	yet	yet	ADV
ijtc-583	109	67	specific	specific	ADJ
ijtc-583	109	68	.	.	PUNCT
ijtc-583	110	1	then	then	ADV
ijtc-583	110	2	another	another	DET
ijtc-583	110	3	obstacle	obstacle	NOUN
ijtc-583	110	4	is	be	AUX
ijtc-583	110	5	the	the	DET
ijtc-583	110	6	lack	lack	NOUN
ijtc-583	110	7	of	of	ADP
ijtc-583	110	8	firmness	firmness	NOUN
ijtc-583	110	9	of	of	ADP
ijtc-583	110	10	the	the	DET
ijtc-583	110	11	earmarking	earmarking	ADJ
ijtc-583	110	12	tax	tax	NOUN
ijtc-583	110	13	policy	policy	NOUN
ijtc-583	110	14	related	relate	VERB
ijtc-583	110	15	to	to	ADP
ijtc-583	110	16	guaranteeing	guarantee	VERB
ijtc-583	110	17	the	the	DET
ijtc-583	110	18	availability	availability	NOUN
ijtc-583	110	19	of	of	ADP
ijtc-583	110	20	budget	budget	NOUN
ijtc-583	110	21	funds	fund	NOUN
ijtc-583	110	22	.	.	PUNCT
ijtc-583	111	1	efforts	effort	NOUN
ijtc-583	111	2	that	that	PRON
ijtc-583	111	3	can	can	AUX
ijtc-583	111	4	be	be	AUX
ijtc-583	111	5	made	make	VERB
ijtc-583	111	6	to	to	PART
ijtc-583	111	7	overcome	overcome	VERB
ijtc-583	111	8	obstacles	obstacle	NOUN
ijtc-583	111	9	in	in	ADP
ijtc-583	111	10	the	the	DET
ijtc-583	111	11	earmarking	earmark	VERB
ijtc-583	111	12	tax	tax	NOUN
ijtc-583	111	13	policy	policy	NOUN
ijtc-583	111	14	on	on	ADP
ijtc-583	111	15	street	street	NOUN
ijtc-583	111	16	lighting	lighting	NOUN
ijtc-583	111	17	tax	tax	NOUN
ijtc-583	111	18	in	in	ADP
ijtc-583	111	19	dki	dki	PROPN
ijtc-583	111	20	jakarta	jakarta	PROPN
ijtc-583	111	21	province	province	PROPN
ijtc-583	111	22	in	in	ADP
ijtc-583	111	23	2018	2018	NUM
ijtc-583	111	24	-	-	SYM
ijtc-583	111	25	2020	2020	NUM
ijtc-583	111	26	are	be	AUX
ijtc-583	111	27	by	by	ADP
ijtc-583	111	28	improving	improve	VERB
ijtc-583	111	29	the	the	DET
ijtc-583	111	30	financial	financial	ADJ
ijtc-583	111	31	administration	administration	NOUN
ijtc-583	111	32	process	process	NOUN
ijtc-583	111	33	and	and	CCONJ
ijtc-583	111	34	analysis	analysis	NOUN
ijtc-583	111	35	of	of	ADP
ijtc-583	111	36	the	the	DET
ijtc-583	111	37	effectiveness	effectiveness	NOUN
ijtc-583	111	38	of	of	ADP
ijtc-583	111	39	earmarking	earmark	VERB
ijtc-583	111	40	tax	tax	NOUN
ijtc-583	111	41	policies	policy	NOUN
ijtc-583	111	42	for	for	ADP
ijtc-583	111	43	street	street	NOUN
ijtc-583	111	44	lighting	lighting	NOUN
ijtc-583	111	45	taxes	taxis	NOUN
ijtc-583	111	46	as	as	ADP
ijtc-583	111	47	an	an	DET
ijtc-583	111	48	effort	effort	NOUN
ijtc-583	111	49	to	to	PART
ijtc-583	111	50	provide	provide	VERB
ijtc-583	111	51	street	street	NOUN
ijtc-583	111	52	lighting	lighting	NOUN
ijtc-583	111	53	in	in	ADP
ijtc-583	111	54	the	the	DET
ijtc-583	111	55	province	province	NOUN
ijtc-583	111	56	of	of	ADP
ijtc-583	111	57	the	the	DET
ijtc-583	111	58	special	special	ADJ
ijtc-583	111	59	capital	capital	NOUN
ijtc-583	111	60	region	region	NOUN
ijtc-583	111	61	of	of	ADP
ijtc-583	111	62	jakarta	jakarta	PROPN
ijtc-583	111	63	in	in	ADP
ijtc-583	111	64	2018	2018	NUM
ijtc-583	111	65	-	-	SYM
ijtc-583	111	66	2020	2020	NUM
ijtc-583	111	67	hidayati	hidayati	NOUN
ijtc-583	111	68	,	,	PUNCT
ijtc-583	111	69	irvawan	irvawan	PROPN
ijtc-583	111	70	,	,	PUNCT
ijtc-583	111	71	setiawan	setiawan	NOUN
ijtc-583	111	72	,	,	PUNCT
ijtc-583	111	73	and	and	CCONJ
ijtc-583	111	74	rizqi	rizqi	VERB
ijtc-583	111	75	394	394	NUM
ijtc-583	111	76	|	|	NOUN
ijtc-583	111	77	ilomata	ilomata	NOUN
ijtc-583	111	78	international	international	ADJ
ijtc-583	111	79	journal	journal	NOUN
ijtc-583	111	80	of	of	ADP
ijtc-583	111	81	tax	tax	PROPN
ijtc-583	111	82	&	&	CCONJ
ijtc-583	111	83	accounting	accounting	PROPN
ijtc-583	111	84	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-583	111	85	forming	form	VERB
ijtc-583	111	86	a	a	DET
ijtc-583	111	87	supervisory	supervisory	ADJ
ijtc-583	111	88	team	team	NOUN
ijtc-583	111	89	in	in	ADP
ijtc-583	111	90	the	the	DET
ijtc-583	111	91	implementation	implementation	NOUN
ijtc-583	111	92	of	of	ADP
ijtc-583	111	93	budgetary	budgetary	ADJ
ijtc-583	111	94	fund	fund	NOUN
ijtc-583	111	95	allocation	allocation	NOUN
ijtc-583	111	96	activities	activity	NOUN
ijtc-583	111	97	for	for	ADP
ijtc-583	111	98	the	the	DET
ijtc-583	111	99	provision	provision	NOUN
ijtc-583	111	100	of	of	ADP
ijtc-583	111	101	street	street	NOUN
ijtc-583	111	102	lighting	lighting	NOUN
ijtc-583	111	103	in	in	ADP
ijtc-583	111	104	dki	dki	PROPN
ijtc-583	111	105	jakarta	jakarta	PROPN
ijtc-583	111	106	province	province	PROPN
ijtc-583	111	107	.	.	PUNCT
ijtc-583	112	1	reference	reference	PROPN
ijtc-583	112	2	allyesa	allyesa	PROPN
ijtc-583	112	3	,	,	PUNCT
ijtc-583	112	4	a.	a.	NOUN
ijtc-583	112	5	t.	t.	PROPN
ijtc-583	112	6	(	(	PUNCT
ijtc-583	112	7	2018	2018	NUM
ijtc-583	112	8	)	)	PUNCT
ijtc-583	112	9	.	.	PUNCT
ijtc-583	113	1	analisis	analisis	NOUN
ijtc-583	113	2	implementasi	implementasi	PROPN
ijtc-583	113	3	kebijakan	kebijakan	PROPN
ijtc-583	113	4	earmarking	earmark	VERB
ijtc-583	113	5	tax	tax	NOUN
ijtc-583	113	6	pada	pada	NOUN
ijtc-583	113	7	pajak	pajak	ADJ
ijtc-583	113	8	penerangan	penerangan	NOUN
ijtc-583	113	9	(	(	PUNCT
ijtc-583	113	10	studi	studi	PROPN
ijtc-583	113	11	kasus	kasus	PROPN
ijtc-583	113	12	pada	pada	PROPN
ijtc-583	113	13	pemerintah	pemerintah	PROPN
ijtc-583	113	14	kota	kota	PROPN
ijtc-583	113	15	depok	depok	PROPN
ijtc-583	113	16	)	)	PUNCT
ijtc-583	114	1	[	[	X
ijtc-583	114	2	universitas	universita	NOUN
ijtc-583	114	3	bakrie	bakrie	VERB
ijtc-583	114	4	]	]	PUNCT
ijtc-583	114	5	.	.	PUNCT
ijtc-583	115	1	https://repository.bakrie.ac.id/1803/	https://repository.bakrie.ac.id/1803/	NOUN
ijtc-583	115	2	anugrahi	anugrahi	NOUN
ijtc-583	115	3	,	,	PUNCT
ijtc-583	115	4	r.	r.	PROPN
ijtc-583	115	5	,	,	PUNCT
ijtc-583	115	6	manossoh	manossoh	NOUN
ijtc-583	115	7	,	,	PUNCT
ijtc-583	115	8	h.	h.	PROPN
ijtc-583	115	9	,	,	PUNCT
ijtc-583	115	10	&	&	CCONJ
ijtc-583	115	11	tangkuman	tangkuman	PROPN
ijtc-583	115	12	,	,	PUNCT
ijtc-583	115	13	s.	s.	PROPN
ijtc-583	115	14	j.	j.	PROPN
ijtc-583	115	15	(	(	PUNCT
ijtc-583	115	16	2018	2018	NUM
ijtc-583	115	17	)	)	PUNCT
ijtc-583	115	18	.	.	PUNCT
ijtc-583	116	1	analisis	analisis	NOUN
ijtc-583	116	2	kontribusi	kontribusi	PROPN
ijtc-583	116	3	pajak	pajak	PROPN
ijtc-583	116	4	restoran	restoran	PROPN
ijtc-583	116	5	terhadap	terhadap	PROPN
ijtc-583	116	6	pendapatan	pendapatan	PROPN
ijtc-583	116	7	pajak	pajak	PROPN
ijtc-583	116	8	daerah	daerah	PROPN
ijtc-583	116	9	pada	pada	PROPN
ijtc-583	116	10	badan	badan	PROPN
ijtc-583	116	11	pengelola	pengelola	PROPN
ijtc-583	116	12	pajak	pajak	PROPN
ijtc-583	116	13	dan	dan	PROPN
ijtc-583	116	14	retribusi	retribusi	PROPN
ijtc-583	116	15	daerah	daerah	PROPN
ijtc-583	116	16	kabupaten	kabupaten	PROPN
ijtc-583	116	17	minahasa	minahasa	PROPN
ijtc-583	116	18	selatan	selatan	PROPN
ijtc-583	116	19	.	.	PUNCT
ijtc-583	117	1	going	go	VERB
ijtc-583	117	2	concern	concern	NOUN
ijtc-583	117	3	 	 	SPACE
ijtc-583	117	4	:	:	PUNCT
ijtc-583	117	5	jurnal	jurnal	PROPN
ijtc-583	117	6	riset	riset	PROPN
ijtc-583	117	7	akuntansi	akuntansi	PROPN
ijtc-583	117	8	,	,	PUNCT
ijtc-583	117	9	14(1	14(1	NUM
ijtc-583	117	10	)	)	PUNCT
ijtc-583	117	11	.	.	PUNCT
ijtc-583	118	1	https://doi.org/10.32400/gc.13.04.20981.2018	https://doi.org/10.32400/gc.13.04.20981.2018	VERB
ijtc-583	118	2	bawazier	bawazi	ADJ
ijtc-583	118	3	,	,	PUNCT
ijtc-583	118	4	f.	f.	PROPN
ijtc-583	118	5	(	(	PUNCT
ijtc-583	118	6	2011	2011	NUM
ijtc-583	118	7	)	)	PUNCT
ijtc-583	118	8	.	.	PUNCT
ijtc-583	119	1	reformasi	reformasi	PROPN
ijtc-583	119	2	pajak	pajak	PROPN
ijtc-583	119	3	di	di	PROPN
ijtc-583	119	4	indonesia	indonesia	PROPN
ijtc-583	119	5	.	.	PUNCT
ijtc-583	120	1	jurnal	jurnal	PROPN
ijtc-583	120	2	legislasi	legislasi	PROPN
ijtc-583	120	3	indonesia	indonesia	PROPN
ijtc-583	120	4	,	,	PUNCT
ijtc-583	120	5	8(1	8(1	NOUN
ijtc-583	120	6	)	)	PUNCT
ijtc-583	120	7	,	,	PUNCT
ijtc-583	120	8	1–28	1–28	PROPN
ijtc-583	120	9	.	.	PUNCT
ijtc-583	121	1	https://doi.org/https://doi.org/10.54629/jli.v8i1.344	https://doi.org/https://doi.org/10.54629/jli.v8i1.344	PROPN
ijtc-583	121	2	bogdan	bogdan	PROPN
ijtc-583	121	3	,	,	PUNCT
ijtc-583	121	4	r.	r.	PROPN
ijtc-583	121	5	,	,	PUNCT
ijtc-583	121	6	&	&	CCONJ
ijtc-583	121	7	taylor	taylor	PROPN
ijtc-583	121	8	,	,	PUNCT
ijtc-583	121	9	s.	s.	PROPN
ijtc-583	121	10	j.	j.	PROPN
ijtc-583	121	11	(	(	PUNCT
ijtc-583	121	12	2015	2015	NUM
ijtc-583	121	13	)	)	PUNCT
ijtc-583	121	14	.	.	PUNCT
ijtc-583	122	1	introduction	introduction	NOUN
ijtc-583	122	2	to	to	ADP
ijtc-583	122	3	qualitative	qualitative	ADJ
ijtc-583	122	4	research	research	NOUN
ijtc-583	122	5	methods	method	NOUN
ijtc-583	122	6	:	:	PUNCT
ijtc-583	122	7	a	a	DET
ijtc-583	122	8	guidebook	guidebook	NOUN
ijtc-583	122	9	and	and	CCONJ
ijtc-583	122	10	resource	resource	NOUN
ijtc-583	122	11	(	(	PUNCT
ijtc-583	122	12	m.	m.	NOUN
ijtc-583	122	13	devault	devault	PROPN
ijtc-583	122	14	(	(	PUNCT
ijtc-583	122	15	ed	ed	NOUN
ijtc-583	122	16	.	.	PUNCT
ijtc-583	122	17	)	)	PUNCT
ijtc-583	122	18	;	;	PUNCT
ijtc-583	122	19	4th	4th	ADJ
ijtc-583	122	20	ed	ed	NOUN
ijtc-583	122	21	.	.	PUNCT
ijtc-583	122	22	)	)	PUNCT
ijtc-583	122	23	.	.	PUNCT
ijtc-583	123	1	john	john	PROPN
ijtc-583	123	2	wiley	wiley	PROPN
ijtc-583	123	3	&	&	CCONJ
ijtc-583	123	4	sons	sons	PROPN
ijtc-583	123	5	,	,	PUNCT
ijtc-583	123	6	ltd	ltd	PROPN
ijtc-583	123	7	.	.	PUNCT
ijtc-583	123	8	https://www.wiley.com/enus/introduction+to+qualitative+research+methods%3a+a+guidebook+and+resource	https://www.wiley.com/enus/introduction+to+qualitative+research+methods%3a+a+guidebook+and+resource	PROPN
ijtc-583	124	1	%	%	NOUN
ijtc-583	124	2	2c+4th+edition	2c+4th+edition	NUM
ijtc-583	124	3	-	-	PUNCT
ijtc-583	124	4	p-9781118767214	p-9781118767214	VERB
ijtc-583	124	5	bungin	bungin	NOUN
ijtc-583	124	6	,	,	PUNCT
ijtc-583	124	7	b.	b.	PROPN
ijtc-583	124	8	(	(	PUNCT
ijtc-583	124	9	2017	2017	NUM
ijtc-583	124	10	)	)	PUNCT
ijtc-583	124	11	.	.	PUNCT
ijtc-583	125	1	metodologi	metodologi	PROPN
ijtc-583	125	2	penelitian	penelitian	PROPN
ijtc-583	125	3	kualitatif	kualitatif	PROPN
ijtc-583	125	4	(	(	PUNCT
ijtc-583	125	5	b.	b.	PROPN
ijtc-583	125	6	bungin	bungin	VERB
ijtc-583	125	7	(	(	PUNCT
ijtc-583	125	8	ed	ed	NOUN
ijtc-583	125	9	.	.	PUNCT
ijtc-583	125	10	)	)	PUNCT
ijtc-583	125	11	;	;	PUNCT
ijtc-583	125	12	2nd	2nd	ADJ
ijtc-583	125	13	ed	ed	NOUN
ijtc-583	125	14	.	.	PUNCT
ijtc-583	125	15	)	)	PUNCT
ijtc-583	125	16	.	.	PUNCT
ijtc-583	126	1	pt	pt	PROPN
ijtc-583	126	2	rajagrafindo	rajagrafindo	PROPN
ijtc-583	126	3	persada	persada	PROPN
ijtc-583	126	4	.	.	PUNCT
ijtc-583	127	1	https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhan-bungin/	https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhan-bungin/	PROPN
ijtc-583	127	2	creswell	creswell	PROPN
ijtc-583	127	3	,	,	PUNCT
ijtc-583	127	4	j.	j.	PROPN
ijtc-583	127	5	w.	w.	PROPN
ijtc-583	127	6	(	(	PUNCT
ijtc-583	127	7	2017	2017	NUM
ijtc-583	127	8	)	)	PUNCT
ijtc-583	127	9	.	.	PUNCT
ijtc-583	128	1	research	research	NOUN
ijtc-583	128	2	design	design	PROPN
ijtc-583	128	3	pendekatan	pendekatan	PROPN
ijtc-583	128	4	kualitatif	kualitatif	PROPN
ijtc-583	128	5	,	,	PUNCT
ijtc-583	128	6	kuantitatif	kuantitatif	PROPN
ijtc-583	128	7	,	,	PUNCT
ijtc-583	128	8	dan	dan	PROPN
ijtc-583	128	9	mixed	mixed	PROPN
ijtc-583	128	10	(	(	PUNCT
ijtc-583	128	11	s.	s.	PROPN
ijtc-583	128	12	z.	z.	PROPN
ijtc-583	128	13	qudsy	qudsy	PROPN
ijtc-583	129	1	(	(	PUNCT
ijtc-583	129	2	ed	ed	NOUN
ijtc-583	129	3	.	.	PUNCT
ijtc-583	129	4	)	)	PUNCT
ijtc-583	129	5	;	;	PUNCT
ijtc-583	129	6	3rd	3rd	ADJ
ijtc-583	129	7	ed	ed	NOUN
ijtc-583	129	8	.	.	PUNCT
ijtc-583	129	9	)	)	PUNCT
ijtc-583	129	10	.	.	PUNCT
ijtc-583	130	1	pustaka	pustaka	ADJ
ijtc-583	130	2	pelajar	pelajar	NOUN
ijtc-583	130	3	.	.	PUNCT
ijtc-583	131	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	PROPN
ijtc-583	131	2	creswell	creswell	PROPN
ijtc-583	131	3	,	,	PUNCT
ijtc-583	131	4	j.	j.	PROPN
ijtc-583	131	5	w.	w.	PROPN
ijtc-583	131	6	,	,	PUNCT
ijtc-583	131	7	&	&	CCONJ
ijtc-583	131	8	creswell	creswell	PROPN
ijtc-583	131	9	,	,	PUNCT
ijtc-583	131	10	j.	j.	PROPN
ijtc-583	131	11	d.	d.	PROPN
ijtc-583	131	12	(	(	PUNCT
ijtc-583	131	13	2018	2018	NUM
ijtc-583	131	14	)	)	PUNCT
ijtc-583	131	15	.	.	PUNCT
ijtc-583	132	1	research	research	NOUN
ijtc-583	132	2	design	design	PROPN
ijtc-583	132	3	:	:	PUNCT
ijtc-583	132	4	qualitative	qualitative	NOUN
ijtc-583	132	5	,	,	PUNCT
ijtc-583	132	6	quantitative	quantitative	ADJ
ijtc-583	132	7	,	,	PUNCT
ijtc-583	132	8	and	and	CCONJ
ijtc-583	132	9	mixed	mixed	ADJ
ijtc-583	132	10	methods	method	NOUN
ijtc-583	132	11	approaches	approach	NOUN
ijtc-583	132	12	(	(	PUNCT
ijtc-583	132	13	5th	5th	ADJ
ijtc-583	132	14	ed	ed	NOUN
ijtc-583	132	15	.	.	PUNCT
ijtc-583	132	16	)	)	PUNCT
ijtc-583	132	17	.	.	PUNCT
ijtc-583	133	1	sage	sage	NOUN
ijtc-583	133	2	publications	publication	NOUN
ijtc-583	133	3	,	,	PUNCT
ijtc-583	133	4	inc	inc	PROPN
ijtc-583	133	5	.	.	PROPN
ijtc-583	133	6	https://edge.sagepub.com/creswellrd5e	https://edge.sagepub.com/creswellrd5e	PROPN
ijtc-583	133	7	darwin	darwin	PROPN
ijtc-583	133	8	,	,	PUNCT
ijtc-583	133	9	m.	m.	PROPN
ijtc-583	133	10	b.	b.	PROPN
ijtc-583	133	11	p.	p.	PROPN
ijtc-583	133	12	(	(	PUNCT
ijtc-583	133	13	2010	2010	NUM
ijtc-583	133	14	)	)	PUNCT
ijtc-583	133	15	.	.	PUNCT
ijtc-583	134	1	pajak	pajak	PROPN
ijtc-583	134	2	daerah	daerah	PROPN
ijtc-583	134	3	&	&	CCONJ
ijtc-583	134	4	restribusi	restribusi	PROPN
ijtc-583	134	5	daerah	daerah	PROPN
ijtc-583	134	6	(	(	PUNCT
ijtc-583	135	1	m.	m.	PROPN
ijtc-583	135	2	b.	b.	PROPN
ijtc-583	136	1	p.	p.	PROPN
ijtc-583	136	2	darwin	darwin	PROPN
ijtc-583	136	3	(	(	PUNCT
ijtc-583	136	4	ed	ed	NOUN
ijtc-583	136	5	.	.	PUNCT
ijtc-583	136	6	)	)	PUNCT
ijtc-583	136	7	;	;	PUNCT
ijtc-583	137	1	i	i	PROPN
ijtc-583	137	2	)	)	PUNCT
ijtc-583	137	3	.	.	PUNCT
ijtc-583	138	1	mitra	mitra	PROPN
ijtc-583	138	2	wacana	wacana	PROPN
ijtc-583	138	3	media	medium	NOUN
ijtc-583	138	4	.	.	PUNCT
ijtc-583	139	1	https://www.mitrawacanamedia.com/pajak-daerah-dan-restribusi-daerah	https://www.mitrawacanamedia.com/pajak-daerah-dan-restribusi-daerah	PROPN
ijtc-583	139	2	deran	deran	ADJ
ijtc-583	139	3	,	,	PUNCT
ijtc-583	139	4	e.	e.	PROPN
ijtc-583	139	5	(	(	PUNCT
ijtc-583	139	6	1965	1965	NUM
ijtc-583	139	7	)	)	PUNCT
ijtc-583	139	8	.	.	PUNCT
ijtc-583	140	1	earmarking	earmark	VERB
ijtc-583	140	2	and	and	CCONJ
ijtc-583	140	3	expenditures	expenditure	NOUN
ijtc-583	140	4	:	:	PUNCT
ijtc-583	140	5	a	a	DET
ijtc-583	140	6	survey	survey	NOUN
ijtc-583	140	7	and	and	CCONJ
ijtc-583	140	8	a	a	DET
ijtc-583	140	9	new	new	ADJ
ijtc-583	140	10	test	test	NOUN
ijtc-583	140	11	.	.	PUNCT
ijtc-583	141	1	national	national	ADJ
ijtc-583	141	2	tax	tax	PROPN
ijtc-583	141	3	journal	journal	PROPN
ijtc-583	141	4	,	,	PUNCT
ijtc-583	141	5	18(4	18(4	NUM
ijtc-583	141	6	)	)	PUNCT
ijtc-583	141	7	,	,	PUNCT
ijtc-583	141	8	354–361	354–361	PROPN
ijtc-583	141	9	.	.	PUNCT
ijtc-583	142	1	https://doi.org/10.1086/ntj41792067	https://doi.org/10.1086/ntj41792067	ADJ
ijtc-583	142	2	dewanti	dewanti	PROPN
ijtc-583	142	3	,	,	PUNCT
ijtc-583	142	4	y.	y.	PROPN
ijtc-583	142	5	r.	r.	PROPN
ijtc-583	142	6	(	(	PUNCT
ijtc-583	142	7	2021	2021	NUM
ijtc-583	142	8	)	)	PUNCT
ijtc-583	142	9	.	.	PUNCT
ijtc-583	143	1	analisis	analisis	ADJ
ijtc-583	143	2	efektifitas	efektifitas	PROPN
ijtc-583	143	3	dan	dan	PROPN
ijtc-583	143	4	kontribusi	kontribusi	PROPN
ijtc-583	143	5	pemungutan	pemungutan	PROPN
ijtc-583	143	6	pajak	pajak	ADV
ijtc-583	143	7	reklame	reklame	PROPN
ijtc-583	143	8	terhadap	terhadap	PROPN
ijtc-583	143	9	pendapatan	pendapatan	PROPN
ijtc-583	143	10	asli	asli	PROPN
ijtc-583	143	11	daerah	daerah	PROPN
ijtc-583	143	12	di	di	PROPN
ijtc-583	143	13	provinsi	provinsi	PROPN
ijtc-583	143	14	dki	dki	PROPN
ijtc-583	143	15	jakarta	jakarta	PROPN
ijtc-583	143	16	tahun	tahun	PROPN
ijtc-583	143	17	2016	2016	NUM
ijtc-583	143	18	-	-	SYM
ijtc-583	143	19	2019	2019	NUM
ijtc-583	143	20	.	.	PUNCT
ijtc-583	144	1	jurnal	jurnal	PROPN
ijtc-583	144	2	akuntansi	akuntansi	PROPN
ijtc-583	144	3	bisnis	bisnis	PROPN
ijtc-583	144	4	(	(	PUNCT
ijtc-583	144	5	jab	jab	PROPN
ijtc-583	144	6	)	)	PUNCT
ijtc-583	144	7	,	,	PUNCT
ijtc-583	144	8	7(1	7(1	NUM
ijtc-583	144	9	)	)	PUNCT
ijtc-583	144	10	,	,	PUNCT
ijtc-583	144	11	67–76	67–76	NOUN
ijtc-583	144	12	.	.	PUNCT
ijtc-583	145	1	http://www.journal.stie-yppi.ac.id/index.php/jab/article/view/378	http://www.journal.stie-yppi.ac.id/index.php/jab/article/view/378	PROPN
ijtc-583	145	2	kadir	kadir	PROPN
ijtc-583	145	3	,	,	PUNCT
ijtc-583	145	4	a.	a.	PROPN
ijtc-583	145	5	,	,	PUNCT
ijtc-583	145	6	lubis	lubis	PROPN
ijtc-583	145	7	,	,	PUNCT
ijtc-583	145	8	a.	a.	NOUN
ijtc-583	145	9	a.	a.	PROPN
ijtc-583	145	10	,	,	PUNCT
ijtc-583	145	11	&	&	CCONJ
ijtc-583	145	12	isnaini	isnaini	PROPN
ijtc-583	145	13	,	,	PUNCT
ijtc-583	145	14	i.	i.	PROPN
ijtc-583	145	15	(	(	PUNCT
ijtc-583	145	16	2019	2019	NUM
ijtc-583	145	17	)	)	PUNCT
ijtc-583	145	18	.	.	PUNCT
ijtc-583	146	1	implementasi	implementasi	PROPN
ijtc-583	146	2	kebijakan	kebijakan	PROPN
ijtc-583	146	3	sistem	sistem	PROPN
ijtc-583	146	4	administrasi	administrasi	PROPN
ijtc-583	146	5	manunggal	manunggal	PROPN
ijtc-583	146	6	satu	satu	PROPN
ijtc-583	146	7	atap	atap	PROPN
ijtc-583	146	8	di	di	PROPN
ijtc-583	146	9	kabupaten	kabupaten	PROPN
ijtc-583	146	10	mandailing	mandailing	PROPN
ijtc-583	146	11	natal	natal	NOUN
ijtc-583	146	12	.	.	PUNCT
ijtc-583	147	1	jupiis	jupiis	ADJ
ijtc-583	147	2	:	:	PUNCT
ijtc-583	147	3	jurnal	jurnal	ADJ
ijtc-583	147	4	pendidikan	pendidikan	PROPN
ijtc-583	147	5	ilmu	ilmu	PROPN
ijtc-583	147	6	-	-	PUNCT
ijtc-583	147	7	ilmu	ilmu	PROPN
ijtc-583	147	8	sosial	sosial	X
ijtc-583	147	9	,	,	PUNCT
ijtc-583	147	10	11(2	11(2	NUM
ijtc-583	147	11	)	)	PUNCT
ijtc-583	147	12	,	,	PUNCT
ijtc-583	147	13	157	157	NUM
ijtc-583	147	14	.	.	PUNCT
ijtc-583	148	1	https://doi.org/10.24114/jupiis.v11i2.13860	https://doi.org/10.24114/jupiis.v11i2.13860	X
ijtc-583	148	2	kairupan	kairupan	PROPN
ijtc-583	148	3	,	,	PUNCT
ijtc-583	148	4	g.	g.	PROPN
ijtc-583	148	5	e.	e.	PROPN
ijtc-583	148	6	,	,	PUNCT
ijtc-583	148	7	karamoy	karamoy	PROPN
ijtc-583	148	8	,	,	PUNCT
ijtc-583	148	9	h.	h.	PROPN
ijtc-583	148	10	,	,	PUNCT
ijtc-583	148	11	&	&	CCONJ
ijtc-583	148	12	gamaliel	gamaliel	PROPN
ijtc-583	148	13	,	,	PUNCT
ijtc-583	148	14	h.	h.	PROPN
ijtc-583	148	15	(	(	PUNCT
ijtc-583	148	16	2021	2021	NUM
ijtc-583	148	17	)	)	PUNCT
ijtc-583	148	18	.	.	PUNCT
ijtc-583	149	1	analisis	analisis	ADJ
ijtc-583	149	2	penerapan	penerapan	PROPN
ijtc-583	149	3	kebijakan	kebijakan	PROPN
ijtc-583	149	4	earmarking	earmark	VERB
ijtc-583	149	5	tax	tax	NOUN
ijtc-583	149	6	pada	pada	PROPN
ijtc-583	149	7	pemungutan	pemungutan	PROPN
ijtc-583	149	8	pajak	pajak	ADV
ijtc-583	149	9	penerangan	penerangan	NOUN
ijtc-583	149	10	jalan	jalan	PROPN
ijtc-583	149	11	di	di	PROPN
ijtc-583	149	12	kota	kota	PROPN
ijtc-583	149	13	bitung	bitung	PROPN
ijtc-583	149	14	.	.	PUNCT
ijtc-583	150	1	jurnal	jurnal	PROPN
ijtc-583	150	2	emba	emba	PROPN
ijtc-583	150	3	:	:	PUNCT
ijtc-583	150	4	jurnal	jurnal	ADJ
ijtc-583	150	5	riset	riset	PROPN
ijtc-583	150	6	ekonomi	ekonomi	PROPN
ijtc-583	150	7	,	,	PUNCT
ijtc-583	150	8	manajemen	manajeman	NOUN
ijtc-583	150	9	,	,	PUNCT
ijtc-583	150	10	bisnis	bisnis	PROPN
ijtc-583	150	11	dan	dan	PROPN
ijtc-583	150	12	akuntansi	akuntansi	PROPN
ijtc-583	150	13	,	,	PUNCT
ijtc-583	150	14	9(2	9(2	NUM
ijtc-583	150	15	)	)	PUNCT
ijtc-583	150	16	,	,	PUNCT
ijtc-583	151	1	315–323	315–323	NUM
ijtc-583	151	2	.	.	PUNCT
ijtc-583	151	3	https://doi.org/https://doi.org/10.35794/emba.v9i2.33446	https://doi.org/https://doi.org/10.35794/emba.v9i2.33446	NOUN
ijtc-583	151	4	karo	karo	PROPN
ijtc-583	151	5	,	,	PUNCT
ijtc-583	151	6	l.	l.	PROPN
ijtc-583	151	7	n.	n.	PROPN
ijtc-583	151	8	d.	d.	PROPN
ijtc-583	151	9	,	,	PUNCT
ijtc-583	151	10	kalangi	kalangi	PROPN
ijtc-583	151	11	,	,	PUNCT
ijtc-583	151	12	l.	l.	PROPN
ijtc-583	151	13	,	,	PUNCT
ijtc-583	151	14	&	&	CCONJ
ijtc-583	151	15	budiarso	budiarso	PROPN
ijtc-583	151	16	,	,	PUNCT
ijtc-583	151	17	n.	n.	PROPN
ijtc-583	151	18	s.	s.	PROPN
ijtc-583	151	19	(	(	PUNCT
ijtc-583	151	20	2019	2019	NUM
ijtc-583	151	21	)	)	PUNCT
ijtc-583	151	22	.	.	PUNCT
ijtc-583	152	1	analisis	analisis	PROPN
ijtc-583	152	2	upaya	upaya	PROPN
ijtc-583	152	3	pajak	pajak	ADV
ijtc-583	152	4	,	,	PUNCT
ijtc-583	152	5	efektivitas	efektivita	NOUN
ijtc-583	152	6	,	,	PUNCT
ijtc-583	152	7	dan	dan	PROPN
ijtc-583	152	8	kontribusi	kontribusi	PROPN
ijtc-583	152	9	pajak	pajak	PROPN
ijtc-583	152	10	daerah	daerah	PROPN
ijtc-583	152	11	di	di	PROPN
ijtc-583	152	12	kawasan	kawasan	PROPN
ijtc-583	152	13	ekonomi	ekonomi	PROPN
ijtc-583	152	14	khusus	khusus	PROPN
ijtc-583	152	15	pada	pada	PROPN
ijtc-583	152	16	badan	badan	PROPN
ijtc-583	152	17	pengelola	pengelola	PROPN
ijtc-583	152	18	pajak	pajak	PROPN
ijtc-583	152	19	dan	dan	PROPN
ijtc-583	152	20	retribusi	retribusi	PROPN
ijtc-583	152	21	daerah	daerah	PROPN
ijtc-583	152	22	kota	kota	PROPN
ijtc-583	152	23	bitung	bitung	PROPN
ijtc-583	152	24	.	.	PUNCT
ijtc-583	153	1	jurnal	jurnal	ADJ
ijtc-583	153	2	riset	riset	PROPN
ijtc-583	153	3	akuntansi	akuntansi	PROPN
ijtc-583	153	4	going	go	VERB
ijtc-583	153	5	concern	concern	NOUN
ijtc-583	153	6	,	,	PUNCT
ijtc-583	153	7	14(4	14(4	NUM
ijtc-583	153	8	)	)	PUNCT
ijtc-583	153	9	,	,	PUNCT
ijtc-583	153	10	318–326	318–326	NUM
ijtc-583	153	11	.	.	PUNCT
ijtc-583	154	1	https://doi.org/10.32400/gc.14.4.26081.2019	https://doi.org/10.32400/gc.14.4.26081.2019	PRON
ijtc-583	154	2	analysis	analysis	NOUN
ijtc-583	154	3	of	of	ADP
ijtc-583	154	4	the	the	DET
ijtc-583	154	5	effectiveness	effectiveness	NOUN
ijtc-583	154	6	of	of	ADP
ijtc-583	154	7	earmarking	earmark	VERB
ijtc-583	154	8	tax	tax	NOUN
ijtc-583	154	9	policies	policy	NOUN
ijtc-583	154	10	for	for	ADP
ijtc-583	154	11	street	street	NOUN
ijtc-583	154	12	lighting	lighting	NOUN
ijtc-583	154	13	taxes	taxis	NOUN
ijtc-583	154	14	as	as	ADP
ijtc-583	154	15	an	an	DET
ijtc-583	154	16	effort	effort	NOUN
ijtc-583	154	17	to	to	PART
ijtc-583	154	18	provide	provide	VERB
ijtc-583	154	19	street	street	NOUN
ijtc-583	154	20	lighting	lighting	NOUN
ijtc-583	154	21	in	in	ADP
ijtc-583	154	22	the	the	DET
ijtc-583	154	23	province	province	NOUN
ijtc-583	154	24	of	of	ADP
ijtc-583	154	25	the	the	DET
ijtc-583	154	26	special	special	ADJ
ijtc-583	154	27	capital	capital	NOUN
ijtc-583	154	28	region	region	NOUN
ijtc-583	154	29	of	of	ADP
ijtc-583	154	30	jakarta	jakarta	PROPN
ijtc-583	154	31	in	in	ADP
ijtc-583	154	32	2018	2018	NUM
ijtc-583	154	33	-	-	SYM
ijtc-583	154	34	2020	2020	NUM
ijtc-583	154	35	hidayati	hidayati	NOUN
ijtc-583	154	36	,	,	PUNCT
ijtc-583	154	37	irvawan	irvawan	PROPN
ijtc-583	154	38	,	,	PUNCT
ijtc-583	154	39	setiawan	setiawan	NOUN
ijtc-583	154	40	,	,	PUNCT
ijtc-583	154	41	and	and	CCONJ
ijtc-583	154	42	rizqi	rizqi	VERB
ijtc-583	154	43	395	395	NUM
ijtc-583	154	44	|	|	ADV
ijtc-583	154	45	ilomata	ilomata	NOUN
ijtc-583	154	46	international	international	ADJ
ijtc-583	154	47	journal	journal	NOUN
ijtc-583	154	48	of	of	ADP
ijtc-583	154	49	tax	tax	PROPN
ijtc-583	154	50	&	&	CCONJ
ijtc-583	154	51	accounting	accounting	PROPN
ijtc-583	154	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-583	154	53	kuswarno	kuswarno	PROPN
ijtc-583	154	54	,	,	PUNCT
ijtc-583	154	55	e.	e.	PROPN
ijtc-583	154	56	(	(	PUNCT
ijtc-583	154	57	2009	2009	NUM
ijtc-583	154	58	)	)	PUNCT
ijtc-583	154	59	.	.	PUNCT
ijtc-583	155	1	fenomenologi	fenomenologi	PROPN
ijtc-583	155	2	:	:	PUNCT
ijtc-583	155	3	metodologi	metodologi	PROPN
ijtc-583	155	4	penelitian	penelitian	NOUN
ijtc-583	155	5	komunikasi	komunikasi	PROPN
ijtc-583	155	6	(	(	PUNCT
ijtc-583	155	7	1st	1st	ADJ
ijtc-583	155	8	ed	ed	NOUN
ijtc-583	155	9	.	.	PUNCT
ijtc-583	155	10	)	)	PUNCT
ijtc-583	155	11	.	.	PUNCT
ijtc-583	156	1	widya	widya	PROPN
ijtc-583	156	2	pajajaran	pajajaran	ADJ
ijtc-583	156	3	.	.	PUNCT
ijtc-583	157	1	https://books.google.com/books/about/fenomenologi.html?id=mbsnqwaacaaj	https://books.google.com/books/about/fenomenologi.html?id=mbsnqwaacaaj	ADJ
ijtc-583	157	2	lovianna	lovianna	NOUN
ijtc-583	157	3	,	,	PUNCT
ijtc-583	157	4	l.	l.	PROPN
ijtc-583	157	5	,	,	PUNCT
ijtc-583	157	6	&	&	CCONJ
ijtc-583	157	7	rahmi	rahmi	PROPN
ijtc-583	157	8	,	,	PUNCT
ijtc-583	157	9	n.	n.	NOUN
ijtc-583	157	10	(	(	PUNCT
ijtc-583	157	11	2022	2022	NUM
ijtc-583	157	12	)	)	PUNCT
ijtc-583	157	13	.	.	PUNCT
ijtc-583	158	1	analisis	analisis	NOUN
ijtc-583	158	2	efektivitas	efektivita	NOUN
ijtc-583	158	3	dan	dan	PROPN
ijtc-583	158	4	kontribusi	kontribusi	PROPN
ijtc-583	158	5	pajak	pajak	PROPN
ijtc-583	158	6	daerah	daerah	PROPN
ijtc-583	158	7	sebagai	sebagai	PROPN
ijtc-583	158	8	sumber	sumber	PROPN
ijtc-583	158	9	pendapatan	pendapatan	PROPN
ijtc-583	158	10	asli	asli	PROPN
ijtc-583	158	11	daerah	daerah	PROPN
ijtc-583	158	12	(	(	PUNCT
ijtc-583	158	13	studi	studi	PROPN
ijtc-583	158	14	pada	pada	PROPN
ijtc-583	158	15	bapenda	bapenda	PROPN
ijtc-583	158	16	dki	dki	PROPN
ijtc-583	158	17	jakarta	jakarta	PROPN
ijtc-583	158	18	tahun	tahun	PROPN
ijtc-583	158	19	2016	2016	NUM
ijtc-583	158	20	-	-	SYM
ijtc-583	158	21	2020	2020	NUM
ijtc-583	158	22	)	)	PUNCT
ijtc-583	158	23	.	.	PUNCT
ijtc-583	159	1	jurnal	jurnal	ADJ
ijtc-583	159	2	pajak	pajak	PROPN
ijtc-583	159	3	vokasi	vokasi	NOUN
ijtc-583	159	4	(	(	PUNCT
ijtc-583	159	5	jupasi	jupasi	NOUN
ijtc-583	159	6	)	)	PUNCT
ijtc-583	159	7	,	,	PUNCT
ijtc-583	159	8	3(2	3(2	NUM
ijtc-583	159	9	)	)	PUNCT
ijtc-583	159	10	,	,	PUNCT
ijtc-583	159	11	109–117	109–117	NUM
ijtc-583	159	12	.	.	PUNCT
ijtc-583	160	1	https://doi.org/10.31334/jupasi.v3i2.2212	https://doi.org/10.31334/jupasi.v3i2.2212	PROPN
ijtc-583	160	2	mangirang	mangirang	PROPN
ijtc-583	160	3	,	,	PUNCT
ijtc-583	160	4	r.	r.	PROPN
ijtc-583	160	5	m.	m.	PROPN
ijtc-583	160	6	,	,	PUNCT
ijtc-583	160	7	sondakh	sondakh	PROPN
ijtc-583	160	8	,	,	PUNCT
ijtc-583	160	9	j.	j.	PROPN
ijtc-583	160	10	j.	j.	PROPN
ijtc-583	160	11	,	,	PUNCT
ijtc-583	160	12	&	&	CCONJ
ijtc-583	160	13	lambey	lambey	PROPN
ijtc-583	160	14	,	,	PUNCT
ijtc-583	160	15	r.	r.	PROPN
ijtc-583	160	16	(	(	PUNCT
ijtc-583	160	17	2017	2017	NUM
ijtc-583	160	18	)	)	PUNCT
ijtc-583	160	19	.	.	PUNCT
ijtc-583	161	1	implementasi	implementasi	PROPN
ijtc-583	161	2	kebijakan	kebijakan	PROPN
ijtc-583	161	3	pemerintah	pemerintah	PROPN
ijtc-583	161	4	tentang	tentang	PROPN
ijtc-583	161	5	pengalokasian	pengalokasian	PROPN
ijtc-583	161	6	dana	dana	PROPN
ijtc-583	161	7	pajak	pajak	PROPN
ijtc-583	161	8	dari	dari	PROPN
ijtc-583	161	9	penerimaan	penerimaan	VERB
ijtc-583	161	10	pajak	pajak	ADV
ijtc-583	161	11	penerangan	penerangan	NOUN
ijtc-583	161	12	jalan	jalan	PROPN
ijtc-583	161	13	terhadap	terhadap	PROPN
ijtc-583	161	14	penyediaan	penyediaan	PROPN
ijtc-583	161	15	penerangan	penerangan	PROPN
ijtc-583	161	16	jalan	jalan	PROPN
ijtc-583	161	17	umum	umum	PROPN
ijtc-583	161	18	di	di	PROPN
ijtc-583	161	19	kabupaten	kabupaten	PROPN
ijtc-583	161	20	minahasa	minahasa	PROPN
ijtc-583	161	21	.	.	PUNCT
ijtc-583	162	1	going	go	VERB
ijtc-583	162	2	concern	concern	NOUN
ijtc-583	162	3	 	 	SPACE
ijtc-583	162	4	:	:	PUNCT
ijtc-583	162	5	jurnal	jurnal	PROPN
ijtc-583	162	6	riset	riset	PROPN
ijtc-583	162	7	akuntansi	akuntansi	PROPN
ijtc-583	162	8	,	,	PUNCT
ijtc-583	162	9	12(2	12(2	NUM
ijtc-583	162	10	)	)	PUNCT
ijtc-583	162	11	,	,	PUNCT
ijtc-583	162	12	1189–1195	1189–1195	NUM
ijtc-583	162	13	.	.	PUNCT
ijtc-583	163	1	https://doi.org/10.32400/gc.12.2.18633.2017	https://doi.org/10.32400/gc.12.2.18633.2017	NOUN
ijtc-583	163	2	mardiasmo	mardiasmo	NOUN
ijtc-583	163	3	.	.	PUNCT
ijtc-583	164	1	(	(	PUNCT
ijtc-583	164	2	2018	2018	NUM
ijtc-583	164	3	)	)	PUNCT
ijtc-583	164	4	.	.	PUNCT
ijtc-583	165	1	otonomi	otonomi	PROPN
ijtc-583	165	2	dan	dan	PROPN
ijtc-583	165	3	manajemen	manajemen	PROPN
ijtc-583	165	4	keuangan	keuangan	VERB
ijtc-583	165	5	daerah	daerah	PROPN
ijtc-583	165	6	(	(	PUNCT
ijtc-583	165	7	mardiasmo	mardiasmo	PROPN
ijtc-583	165	8	(	(	PUNCT
ijtc-583	165	9	ed	ed	NOUN
ijtc-583	165	10	.	.	PUNCT
ijtc-583	165	11	)	)	PUNCT
ijtc-583	165	12	;	;	PUNCT
ijtc-583	165	13	iii	iii	X
ijtc-583	165	14	)	)	PUNCT
ijtc-583	165	15	.	.	PUNCT
ijtc-583	166	1	penerbit	penerbit	PROPN
ijtc-583	166	2	andi	andi	PROPN
ijtc-583	166	3	.	.	PUNCT
ijtc-583	167	1	https://andipublisher.com/produk-otonomi-dan-manajemen-keuangan-daerah-edisiterbaru	https://andipublisher.com/produk-otonomi-dan-manajemen-keuangan-daerah-edisiterbaru	PROPN
ijtc-583	167	2	mccleary	mccleary	PROPN
ijtc-583	167	3	,	,	PUNCT
ijtc-583	167	4	w.	w.	PROPN
ijtc-583	167	5	(	(	PUNCT
ijtc-583	167	6	1991	1991	NUM
ijtc-583	167	7	)	)	PUNCT
ijtc-583	167	8	.	.	PUNCT
ijtc-583	168	1	the	the	DET
ijtc-583	168	2	earmarking	earmarking	NOUN
ijtc-583	168	3	of	of	ADP
ijtc-583	168	4	goverment	goverment	ADJ
ijtc-583	168	5	revenue	revenue	NOUN
ijtc-583	168	6	:	:	PUNCT
ijtc-583	168	7	a	a	DET
ijtc-583	168	8	review	review	NOUN
ijtc-583	168	9	of	of	ADP
ijtc-583	168	10	some	some	DET
ijtc-583	168	11	world	world	NOUN
ijtc-583	168	12	bank	bank	NOUN
ijtc-583	168	13	experience	experience	NOUN
ijtc-583	168	14	.	.	PUNCT
ijtc-583	169	1	the	the	DET
ijtc-583	169	2	world	world	PROPN
ijtc-583	169	3	bank	bank	PROPN
ijtc-583	169	4	research	research	PROPN
ijtc-583	169	5	observer	observer	PROPN
ijtc-583	169	6	,	,	PUNCT
ijtc-583	169	7	6(1	6(1	NUM
ijtc-583	169	8	)	)	PUNCT
ijtc-583	169	9	,	,	PUNCT
ijtc-583	169	10	81–104	81–104	PROPN
ijtc-583	169	11	.	.	PUNCT
ijtc-583	170	1	https://doi.org/10.1093/wbro/6.1.81	https://doi.org/10.1093/wbro/6.1.81	PROPN
ijtc-583	170	2	miles	mile	NOUN
ijtc-583	170	3	,	,	PUNCT
ijtc-583	170	4	m.	m.	PROPN
ijtc-583	170	5	b.	b.	PROPN
ijtc-583	170	6	,	,	PUNCT
ijtc-583	170	7	&	&	CCONJ
ijtc-583	170	8	huberman	huberman	NOUN
ijtc-583	170	9	,	,	PUNCT
ijtc-583	170	10	m.	m.	NOUN
ijtc-583	170	11	a.	a.	NOUN
ijtc-583	170	12	(	(	PUNCT
ijtc-583	170	13	1994	1994	NUM
ijtc-583	170	14	)	)	PUNCT
ijtc-583	170	15	.	.	PUNCT
ijtc-583	171	1	qualitative	qualitative	ADJ
ijtc-583	171	2	data	datum	NOUN
ijtc-583	171	3	analysis	analysis	NOUN
ijtc-583	171	4	:	:	PUNCT
ijtc-583	171	5	an	an	DET
ijtc-583	171	6	expanded	expand	VERB
ijtc-583	171	7	sourcebook	sourcebook	NOUN
ijtc-583	171	8	(	(	PUNCT
ijtc-583	171	9	2nd	2nd	ADJ
ijtc-583	171	10	ed	ed	NOUN
ijtc-583	171	11	.	.	PUNCT
ijtc-583	171	12	)	)	PUNCT
ijtc-583	171	13	.	.	PUNCT
ijtc-583	172	1	sage	sage	NOUN
ijtc-583	172	2	publications	publication	NOUN
ijtc-583	172	3	,	,	PUNCT
ijtc-583	172	4	inc	inc	PROPN
ijtc-583	172	5	.	.	PROPN
ijtc-583	172	6	https://psycnet.apa.org/record/1995-97407-000	https://psycnet.apa.org/record/1995-97407-000	PROPN
ijtc-583	172	7	moleong	moleong	PROPN
ijtc-583	172	8	,	,	PUNCT
ijtc-583	172	9	j.	j.	PROPN
ijtc-583	172	10	l.	l.	PROPN
ijtc-583	172	11	(	(	PUNCT
ijtc-583	172	12	2018	2018	NUM
ijtc-583	172	13	)	)	PUNCT
ijtc-583	172	14	.	.	PUNCT
ijtc-583	173	1	qualitative	qualitative	ADJ
ijtc-583	173	2	research	research	NOUN
ijtc-583	173	3	methodology	methodology	NOUN
ijtc-583	173	4	(	(	PUNCT
ijtc-583	173	5	8th	8th	ADJ
ijtc-583	173	6	ed	ed	NOUN
ijtc-583	173	7	.	.	PUNCT
ijtc-583	173	8	)	)	PUNCT
ijtc-583	173	9	.	.	PUNCT
ijtc-583	174	1	remaja	remaja	PROPN
ijtc-583	174	2	rosdakarya	rosdakarya	PROPN
ijtc-583	174	3	.	.	PUNCT
ijtc-583	175	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	PROPN
ijtc-583	175	2	nugraha	nugraha	PROPN
ijtc-583	175	3	,	,	PUNCT
ijtc-583	175	4	&	&	CCONJ
ijtc-583	175	5	surochman	surochman	PROPN
ijtc-583	175	6	,	,	PUNCT
ijtc-583	175	7	a.	a.	NOUN
ijtc-583	175	8	(	(	PUNCT
ijtc-583	175	9	2015	2015	NUM
ijtc-583	175	10	)	)	PUNCT
ijtc-583	175	11	.	.	PUNCT
ijtc-583	176	1	analisis	analisis	ADJ
ijtc-583	176	2	potensi	potensi	NOUN
ijtc-583	176	3	pajak	pajak	ADV
ijtc-583	176	4	penerangan	penerangan	NOUN
ijtc-583	176	5	jalan	jalan	PROPN
ijtc-583	176	6	(	(	PUNCT
ijtc-583	176	7	ppj	ppj	NOUN
ijtc-583	176	8	)	)	PUNCT
ijtc-583	176	9	di	di	NOUN
ijtc-583	176	10	kota	kota	PROPN
ijtc-583	176	11	bandung	bandung	PROPN
ijtc-583	176	12	tahun	tahun	PROPN
ijtc-583	176	13	2007	2007	NUM
ijtc-583	176	14	–	–	PUNCT
ijtc-583	176	15	2011	2011	NUM
ijtc-583	176	16	.	.	PUNCT
ijtc-583	177	1	jurnal	jurnal	ADJ
ijtc-583	177	2	wacana	wacana	PROPN
ijtc-583	177	3	kinerja	kinerja	PROPN
ijtc-583	177	4	,	,	PUNCT
ijtc-583	177	5	18(2	18(2	NUM
ijtc-583	177	6	)	)	PUNCT
ijtc-583	177	7	,	,	PUNCT
ijtc-583	177	8	177–197	177–197	NUM
ijtc-583	177	9	.	.	PUNCT
ijtc-583	178	1	https://doi.org/http://dx.doi.org/10.31845/jwk.v18i2.213	https://doi.org/http://dx.doi.org/10.31845/jwk.v18i2.213	NOUN
ijtc-583	178	2	pamuji	pamuji	NOUN
ijtc-583	178	3	,	,	PUNCT
ijtc-583	178	4	k.	k.	PROPN
ijtc-583	178	5	(	(	PUNCT
ijtc-583	178	6	2018	2018	NUM
ijtc-583	178	7	)	)	PUNCT
ijtc-583	178	8	.	.	PUNCT
ijtc-583	179	1	earmarking	earmark	VERB
ijtc-583	179	2	tax	tax	NOUN
ijtc-583	179	3	policy	policy	NOUN
ijtc-583	179	4	as	as	ADP
ijtc-583	179	5	an	an	DET
ijtc-583	179	6	instrument	instrument	NOUN
ijtc-583	179	7	of	of	ADP
ijtc-583	179	8	public	public	ADJ
ijtc-583	179	9	service	service	NOUN
ijtc-583	179	10	provision	provision	NOUN
ijtc-583	179	11	in	in	ADP
ijtc-583	179	12	regional	regional	ADJ
ijtc-583	179	13	development	development	NOUN
ijtc-583	179	14	.	.	PUNCT
ijtc-583	180	1	problems	problem	NOUN
ijtc-583	180	2	of	of	ADP
ijtc-583	180	3	legality	legality	NOUN
ijtc-583	180	4	,	,	PUNCT
ijtc-583	180	5	141	141	NUM
ijtc-583	180	6	,	,	PUNCT
ijtc-583	180	7	223–228	223–228	NUM
ijtc-583	180	8	.	.	PUNCT
ijtc-583	181	1	https://doi.org/10.21564/2414990x.141.133429	https://doi.org/10.21564/2414990x.141.133429	ADJ
ijtc-583	181	2	pohan	pohan	NOUN
ijtc-583	181	3	,	,	PUNCT
ijtc-583	181	4	c.	c.	PROPN
ijtc-583	181	5	a.	a.	NOUN
ijtc-583	181	6	(	(	PUNCT
ijtc-583	181	7	2021	2021	NUM
ijtc-583	181	8	)	)	PUNCT
ijtc-583	181	9	.	.	PUNCT
ijtc-583	182	1	kebijakan	kebijakan	PROPN
ijtc-583	182	2	dan	dan	PROPN
ijtc-583	182	3	administrasi	administrasi	PROPN
ijtc-583	182	4	perpajakan	perpajakan	PROPN
ijtc-583	182	5	daerah	daerah	PROPN
ijtc-583	182	6	di	di	PROPN
ijtc-583	182	7	indonesia	indonesia	PROPN
ijtc-583	182	8	(	(	PUNCT
ijtc-583	182	9	1st	1st	ADJ
ijtc-583	182	10	ed	ed	NOUN
ijtc-583	182	11	.	.	PUNCT
ijtc-583	182	12	)	)	PUNCT
ijtc-583	182	13	.	.	PUNCT
ijtc-583	183	1	gramedia	gramedia	NOUN
ijtc-583	183	2	pustaka	pustaka	ADJ
ijtc-583	183	3	utama	utama	PROPN
ijtc-583	183	4	.	.	PUNCT
ijtc-583	184	1	https://ebooks.gramedia.com/books/kebijakan-dan-administrasiperpajakan-daerah-di-indonesia	https://ebooks.gramedia.com/books/kebijakan-dan-administrasiperpajakan-daerah-di-indonesia	PROPN
ijtc-583	184	2	ramadhani	ramadhani	PROPN
ijtc-583	184	3	,	,	PUNCT
ijtc-583	184	4	d.	d.	PROPN
ijtc-583	184	5	a.	a.	PROPN
ijtc-583	184	6	s.	s.	PROPN
ijtc-583	184	7	,	,	PUNCT
ijtc-583	184	8	hisamuddin	hisamuddin	PROPN
ijtc-583	184	9	,	,	PUNCT
ijtc-583	184	10	n.	n.	NOUN
ijtc-583	184	11	,	,	PUNCT
ijtc-583	184	12	&	&	CCONJ
ijtc-583	184	13	shulthoni	shulthoni	PROPN
ijtc-583	184	14	,	,	PUNCT
ijtc-583	184	15	m.	m.	NOUN
ijtc-583	184	16	(	(	PUNCT
ijtc-583	184	17	2020	2020	NUM
ijtc-583	184	18	)	)	PUNCT
ijtc-583	184	19	.	.	PUNCT
ijtc-583	185	1	analisis	analisis	ADJ
ijtc-583	185	2	rasio	rasio	NOUN
ijtc-583	185	3	keuangan	keuangan	PROPN
ijtc-583	185	4	untuk	untuk	PROPN
ijtc-583	185	5	menilai	menilai	PROPN
ijtc-583	185	6	kinerja	kinerja	PROPN
ijtc-583	185	7	apbd	apbd	PROPN
ijtc-583	185	8	desa	desa	PROPN
ijtc-583	185	9	studi	studi	PROPN
ijtc-583	185	10	kasus	kasus	PROPN
ijtc-583	185	11	desa	desa	PROPN
ijtc-583	185	12	bulak	bulak	PROPN
ijtc-583	185	13	kecamatan	kecamatan	PROPN
ijtc-583	185	14	bendo	bendo	PROPN
ijtc-583	185	15	kabupaten	kabupaten	PROPN
ijtc-583	185	16	magetan	magetan	PROPN
ijtc-583	185	17	.	.	PUNCT
ijtc-583	186	1	jurnal	jurnal	PROPN
ijtc-583	186	2	akuntansi	akuntansi	PROPN
ijtc-583	186	3	universitas	universitas	PROPN
ijtc-583	186	4	jember	jember	PROPN
ijtc-583	186	5	,	,	PUNCT
ijtc-583	186	6	17(1	17(1	NUM
ijtc-583	186	7	)	)	PUNCT
ijtc-583	186	8	,	,	PUNCT
ijtc-583	186	9	1	1	X
ijtc-583	186	10	.	.	NUM
ijtc-583	186	11	https://doi.org/10.19184/jauj.v17i1.10687	https://doi.org/10.19184/jauj.v17i1.10687	NOUN
ijtc-583	186	12	rosdiana	rosdiana	PROPN
ijtc-583	186	13	,	,	PUNCT
ijtc-583	186	14	h.	h.	PROPN
ijtc-583	186	15	,	,	PUNCT
ijtc-583	186	16	&	&	CCONJ
ijtc-583	186	17	irianto	irianto	ADP
ijtc-583	186	18	,	,	PUNCT
ijtc-583	186	19	e.	e.	PROPN
ijtc-583	186	20	s.	s.	PROPN
ijtc-583	186	21	(	(	PUNCT
ijtc-583	186	22	2012	2012	NUM
ijtc-583	186	23	)	)	PUNCT
ijtc-583	186	24	.	.	PUNCT
ijtc-583	187	1	pengantar	pengantar	PROPN
ijtc-583	187	2	ilmu	ilmu	PROPN
ijtc-583	187	3	pajak	pajak	ADV
ijtc-583	187	4	:	:	PUNCT
ijtc-583	187	5	kebijakan	kebijakan	PROPN
ijtc-583	187	6	dan	dan	PROPN
ijtc-583	187	7	implementasi	implementasi	PROPN
ijtc-583	187	8	di	di	PROPN
ijtc-583	187	9	indonesia	indonesia	PROPN
ijtc-583	187	10	(	(	PUNCT
ijtc-583	187	11	h.	h.	PROPN
ijtc-583	187	12	rosdiana	rosdiana	PROPN
ijtc-583	187	13	(	(	PUNCT
ijtc-583	187	14	ed	ed	NOUN
ijtc-583	187	15	.	.	PUNCT
ijtc-583	187	16	)	)	PUNCT
ijtc-583	187	17	)	)	PUNCT
ijtc-583	187	18	.	.	PUNCT
ijtc-583	188	1	cv	cv	PROPN
ijtc-583	188	2	rajawali	rajawali	PROPN
ijtc-583	188	3	.	.	PROPN
ijtc-583	189	1	http://lib.ui.ac.id/detail?id=20339121	http://lib.ui.ac.id/detail?id=20339121	PROPN
ijtc-583	189	2	santya	santya	PROPN
ijtc-583	189	3	,	,	PUNCT
ijtc-583	189	4	c.	c.	PROPN
ijtc-583	189	5	c.	c.	PROPN
ijtc-583	189	6	(	(	PUNCT
ijtc-583	189	7	2015	2015	NUM
ijtc-583	189	8	)	)	PUNCT
ijtc-583	189	9	.	.	PUNCT
ijtc-583	190	1	analisis	analisis	ADJ
ijtc-583	190	2	penerapan	penerapan	PROPN
ijtc-583	190	3	kebijakan	kebijakan	PROPN
ijtc-583	190	4	earmarking	earmark	VERB
ijtc-583	190	5	untuk	untuk	NOUN
ijtc-583	190	6	pajak	pajak	ADJ
ijtc-583	190	7	penerangan	penerangan	NOUN
ijtc-583	190	8	jalan	jalan	PROPN
ijtc-583	190	9	(	(	PUNCT
ijtc-583	190	10	studi	studi	PROPN
ijtc-583	190	11	kasus	kasus	PROPN
ijtc-583	190	12	pada	pada	PROPN
ijtc-583	190	13	pt	pt	PROPN
ijtc-583	190	14	pln	pln	PROPN
ijtc-583	190	15	(	(	PUNCT
ijtc-583	190	16	persero	persero	PROPN
ijtc-583	190	17	)	)	PUNCT
ijtc-583	190	18	dan	dan	PROPN
ijtc-583	190	19	pemerintah	pemerintah	PROPN
ijtc-583	190	20	kabupaten	kabupaten	PROPN
ijtc-583	190	21	bojonegoro	bojonegoro	PROPN
ijtc-583	190	22	)	)	PUNCT
ijtc-583	190	23	.	.	PUNCT
ijtc-583	191	1	jurnal	jurnal	PROPN
ijtc-583	191	2	mahasiswa	mahasiswa	PROPN
ijtc-583	191	3	perpajakan	perpajakan	VERB
ijtc-583	191	4	,	,	PUNCT
ijtc-583	191	5	5(1	5(1	NUM
ijtc-583	191	6	)	)	PUNCT
ijtc-583	191	7	,	,	PUNCT
ijtc-583	191	8	1–11	1–11	PROPN
ijtc-583	191	9	.	.	PUNCT
ijtc-583	192	1	http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/116	http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/116	X
ijtc-583	192	2	setiawan	setiawan	NOUN
ijtc-583	192	3	,	,	PUNCT
ijtc-583	192	4	m.	m.	NOUN
ijtc-583	192	5	v.	v.	PROPN
ijtc-583	192	6	,	,	PUNCT
ijtc-583	192	7	&	&	CCONJ
ijtc-583	192	8	alamsyah	alamsyah	PROPN
ijtc-583	192	9	.	.	PUNCT
ijtc-583	193	1	(	(	PUNCT
ijtc-583	193	2	2015	2015	NUM
ijtc-583	193	3	)	)	PUNCT
ijtc-583	193	4	.	.	PUNCT
ijtc-583	194	1	desentralisasi	desentralisasi	PROPN
ijtc-583	194	2	pengelolaan	pengelolaan	PROPN
ijtc-583	194	3	arsip	arsip	PROPN
ijtc-583	194	4	di	di	PROPN
ijtc-583	194	5	era	era	PROPN
ijtc-583	194	6	otonomi	otonomi	NOUN
ijtc-583	194	7	daerah	daerah	PROPN
ijtc-583	194	8	tahun	tahun	PROPN
ijtc-583	194	9	1999	1999	NUM
ijtc-583	194	10	-	-	SYM
ijtc-583	194	11	2015	2015	NUM
ijtc-583	194	12	di	di	NOUN
ijtc-583	194	13	kantor	kantor	PROPN
ijtc-583	194	14	arsip	arsip	PROPN
ijtc-583	194	15	dan	dan	PROPN
ijtc-583	194	16	perpustakaan	perpustakaan	PROPN
ijtc-583	194	17	daerah	daerah	PROPN
ijtc-583	194	18	kabupaten	kabupaten	PROPN
ijtc-583	194	19	pati	pati	PROPN
ijtc-583	194	20	.	.	PUNCT
ijtc-583	195	1	jurnal	jurnal	PROPN
ijtc-583	195	2	ilmu	ilmu	PROPN
ijtc-583	195	3	perpustakaan	perpustakaan	PROPN
ijtc-583	195	4	,	,	PUNCT
ijtc-583	195	5	4(3	4(3	NUM
ijtc-583	195	6	)	)	PUNCT
ijtc-583	195	7	,	,	PUNCT
ijtc-583	195	8	1–10	1–10	NOUN
ijtc-583	195	9	.	.	PUNCT
ijtc-583	196	1	https://media.neliti.com/media/publications/103949-iddesentralisasi-pengelolaan-arsip-statis.pdf	https://media.neliti.com/media/publications/103949-iddesentralisasi-pengelolaan-arsip-statis.pdf	NOUN
ijtc-583	196	2	analysis	analysis	NOUN
ijtc-583	196	3	of	of	ADP
ijtc-583	196	4	the	the	DET
ijtc-583	196	5	effectiveness	effectiveness	NOUN
ijtc-583	196	6	of	of	ADP
ijtc-583	196	7	earmarking	earmark	VERB
ijtc-583	196	8	tax	tax	NOUN
ijtc-583	196	9	policies	policy	NOUN
ijtc-583	196	10	for	for	ADP
ijtc-583	196	11	street	street	NOUN
ijtc-583	196	12	lighting	lighting	NOUN
ijtc-583	196	13	taxes	taxis	NOUN
ijtc-583	196	14	as	as	ADP
ijtc-583	196	15	an	an	DET
ijtc-583	196	16	effort	effort	NOUN
ijtc-583	196	17	to	to	PART
ijtc-583	196	18	provide	provide	VERB
ijtc-583	196	19	street	street	NOUN
ijtc-583	196	20	lighting	lighting	NOUN
ijtc-583	196	21	in	in	ADP
ijtc-583	196	22	the	the	DET
ijtc-583	196	23	province	province	NOUN
ijtc-583	196	24	of	of	ADP
ijtc-583	196	25	the	the	DET
ijtc-583	196	26	special	special	ADJ
ijtc-583	196	27	capital	capital	NOUN
ijtc-583	196	28	region	region	NOUN
ijtc-583	196	29	of	of	ADP
ijtc-583	196	30	jakarta	jakarta	PROPN
ijtc-583	196	31	in	in	ADP
ijtc-583	196	32	2018	2018	NUM
ijtc-583	196	33	-	-	SYM
ijtc-583	196	34	2020	2020	NUM
ijtc-583	196	35	hidayati	hidayati	NOUN
ijtc-583	196	36	,	,	PUNCT
ijtc-583	196	37	irvawan	irvawan	PROPN
ijtc-583	196	38	,	,	PUNCT
ijtc-583	196	39	setiawan	setiawan	NOUN
ijtc-583	196	40	,	,	PUNCT
ijtc-583	196	41	and	and	CCONJ
ijtc-583	196	42	rizqi	rizqi	NOUN
ijtc-583	196	43	396	396	NUM
ijtc-583	196	44	|	|	ADV
ijtc-583	196	45	ilomata	ilomata	PROPN
ijtc-583	196	46	international	international	ADJ
ijtc-583	196	47	journal	journal	NOUN
ijtc-583	196	48	of	of	ADP
ijtc-583	196	49	tax	tax	PROPN
ijtc-583	196	50	&	&	CCONJ
ijtc-583	196	51	accounting	accounting	PROPN
ijtc-583	196	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-583	196	53	sobur	sobur	NOUN
ijtc-583	196	54	,	,	PUNCT
ijtc-583	196	55	a.	a.	NOUN
ijtc-583	196	56	(	(	PUNCT
ijtc-583	196	57	2013	2013	NUM
ijtc-583	196	58	)	)	PUNCT
ijtc-583	196	59	.	.	PUNCT
ijtc-583	197	1	filsafat	filsafat	PROPN
ijtc-583	197	2	komunikasi	komunikasi	PROPN
ijtc-583	197	3	 	 	SPACE
ijtc-583	197	4	:	:	PUNCT
ijtc-583	197	5	tradisi	tradisi	PROPN
ijtc-583	197	6	dan	dan	PROPN
ijtc-583	197	7	metode	metode	PROPN
ijtc-583	197	8	fenomenologi	fenomenologi	PROPN
ijtc-583	197	9	(	(	PUNCT
ijtc-583	197	10	n.	n.	PROPN
ijtc-583	197	11	n.	n.	PROPN
ijtc-583	197	12	muliawati	muliawati	PROPN
ijtc-583	197	13	(	(	PUNCT
ijtc-583	197	14	ed	ed	NOUN
ijtc-583	197	15	.	.	PUNCT
ijtc-583	197	16	)	)	PUNCT
ijtc-583	197	17	;	;	PUNCT
ijtc-583	197	18	1st	1st	ADJ
ijtc-583	197	19	ed	ed	NOUN
ijtc-583	197	20	.	.	PUNCT
ijtc-583	197	21	)	)	PUNCT
ijtc-583	197	22	.	.	PUNCT
ijtc-583	198	1	remaja	remaja	PROPN
ijtc-583	198	2	rosdakarya	rosdakarya	PROPN
ijtc-583	198	3	.	.	PUNCT
ijtc-583	199	1	https://opac.perpusnas.go.id/detailopac.aspx?id=864510	https://opac.perpusnas.go.id/detailopac.aspx?id=864510	VERB
ijtc-583	199	2	sugiyono	sugiyono	NOUN
ijtc-583	199	3	.	.	PUNCT
ijtc-583	200	1	(	(	PUNCT
ijtc-583	200	2	2019a	2019a	NUM
ijtc-583	200	3	)	)	PUNCT
ijtc-583	200	4	.	.	PUNCT
ijtc-583	201	1	metode	metode	PROPN
ijtc-583	201	2	penelitian	penelitian	PROPN
ijtc-583	201	3	kuantitatif	kuantitatif	PROPN
ijtc-583	201	4	,	,	PUNCT
ijtc-583	201	5	kualitatif	kualitatif	PROPN
ijtc-583	201	6	,	,	PUNCT
ijtc-583	201	7	dan	dan	PROPN
ijtc-583	201	8	r&d	r&d	PROPN
ijtc-583	201	9	–	–	PUNCT
ijtc-583	201	10	mpkk	mpkk	NOUN
ijtc-583	201	11	(	(	PUNCT
ijtc-583	201	12	i	i	NOUN
ijtc-583	201	13	)	)	PUNCT
ijtc-583	201	14	.	.	PUNCT
ijtc-583	202	1	alfabeta	alfabeta	PROPN
ijtc-583	202	2	.	.	PUNCT
ijtc-583	203	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-583	203	2	sugiyono	sugiyono	PROPN
ijtc-583	203	3	.	.	PUNCT
ijtc-583	204	1	(	(	PUNCT
ijtc-583	204	2	2019b	2019b	NUM
ijtc-583	204	3	)	)	PUNCT
ijtc-583	204	4	.	.	PUNCT
ijtc-583	205	1	metode	metode	PROPN
ijtc-583	205	2	penelitian	penelitian	PROPN
ijtc-583	205	3	kuantitatif	kuantitatif	PROPN
ijtc-583	205	4	kualitatif	kualitatif	PROPN
ijtc-583	205	5	dan	dan	PROPN
ijtc-583	205	6	r&d	r&d	PROPN
ijtc-583	205	7	(	(	PUNCT
ijtc-583	205	8	i	i	NOUN
ijtc-583	205	9	)	)	PUNCT
ijtc-583	205	10	.	.	PUNCT
ijtc-583	206	1	alfabeta	alfabeta	PROPN
ijtc-583	206	2	.	.	PUNCT
ijtc-583	207	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-583	207	2	tambunan	tambunan	PROPN
ijtc-583	207	3	,	,	PUNCT
ijtc-583	207	4	m.	m.	PROPN
ijtc-583	207	5	r.	r.	PROPN
ijtc-583	207	6	u.	u.	PROPN
ijtc-583	207	7	d.	d.	PROPN
ijtc-583	207	8	,	,	PUNCT
ijtc-583	207	9	&	&	CCONJ
ijtc-583	207	10	rosdiana	rosdiana	PROPN
ijtc-583	207	11	,	,	PUNCT
ijtc-583	207	12	h.	h.	PROPN
ijtc-583	207	13	(	(	PUNCT
ijtc-583	207	14	2020	2020	NUM
ijtc-583	207	15	)	)	PUNCT
ijtc-583	207	16	.	.	PUNCT
ijtc-583	208	1	review	review	NOUN
ijtc-583	208	2	atas	atas	PROPN
ijtc-583	208	3	pelaksanaan	pelaksanaan	PROPN
ijtc-583	208	4	ketentuan	ketentuan	PROPN
ijtc-583	208	5	pajak	pajak	PROPN
ijtc-583	208	6	penerangan	penerangan	PROPN
ijtc-583	208	7	jalan	jalan	PROPN
ijtc-583	208	8	di	di	PROPN
ijtc-583	208	9	indonesia	indonesia	PROPN
ijtc-583	208	10	.	.	PUNCT
ijtc-583	209	1	jurnal	jurnal	PROPN
ijtc-583	209	2	masalah	masalah	PROPN
ijtc-583	209	3	-	-	PUNCT
ijtc-583	209	4	masalah	masalah	PROPN
ijtc-583	209	5	hukum	hukum	PROPN
ijtc-583	209	6	,	,	PUNCT
ijtc-583	209	7	49(4	49(4	NOUN
ijtc-583	209	8	)	)	PUNCT
ijtc-583	209	9	,	,	PUNCT
ijtc-583	209	10	409–419	409–419	NUM
ijtc-583	209	11	.	.	PUNCT
ijtc-583	209	12	https://ejournal.undip.ac.id/index.php/mmh/article/download/23090/18143	https://ejournal.undip.ac.id/index.php/mmh/article/download/23090/18143	NOUN
ijtc-583	209	13	tumangke	tumangke	PROPN
ijtc-583	209	14	,	,	PUNCT
ijtc-583	209	15	f.	f.	PROPN
ijtc-583	209	16	(	(	PUNCT
ijtc-583	209	17	2015	2015	NUM
ijtc-583	209	18	)	)	PUNCT
ijtc-583	209	19	.	.	PUNCT
ijtc-583	210	1	analisis	analisis	ADJ
ijtc-583	210	2	penerapan	penerapan	PROPN
ijtc-583	210	3	kebijakan	kebijakan	PROPN
ijtc-583	210	4	earmarking	earmark	VERB
ijtc-583	210	5	tax	tax	NOUN
ijtc-583	210	6	pada	pada	PROPN
ijtc-583	210	7	pemungutan	pemungutan	PROPN
ijtc-583	210	8	pajak	pajak	ADV
ijtc-583	210	9	penerangan	penerangan	NOUN
ijtc-583	210	10	jalan	jalan	PROPN
ijtc-583	210	11	di	di	PROPN
ijtc-583	210	12	kota	kota	PROPN
ijtc-583	210	13	manado	manado	PROPN
ijtc-583	210	14	.	.	PUNCT
ijtc-583	211	1	jurnal	jurnal	PROPN
ijtc-583	211	2	berkala	berkala	PROPN
ijtc-583	211	3	ilmiah	ilmiah	PROPN
ijtc-583	211	4	efisiensi	efisiensi	PROPN
ijtc-583	211	5	,	,	PUNCT
ijtc-583	211	6	15(4	15(4	NUM
ijtc-583	211	7	)	)	PUNCT
ijtc-583	211	8	,	,	PUNCT
ijtc-583	211	9	16–27	16–27	NUM
ijtc-583	211	10	.	.	PUNCT
ijtc-583	212	1	https://ejournal.unsrat.ac.id/index.php/jbie/article/viewfile/9373/8952	https://ejournal.unsrat.ac.id/index.php/jbie/article/viewfile/9373/8952	PROPN
ijtc-583	212	2	widiani	widiani	PROPN
ijtc-583	212	3	,	,	PUNCT
ijtc-583	212	4	h.	h.	PROPN
ijtc-583	212	5	(	(	PUNCT
ijtc-583	212	6	2021	2021	NUM
ijtc-583	212	7	)	)	PUNCT
ijtc-583	212	8	.	.	PUNCT
ijtc-583	213	1	kinerja	kinerja	PROPN
ijtc-583	213	2	dewan	dewan	PROPN
ijtc-583	213	3	perwakilan	perwakilan	PROPN
ijtc-583	213	4	rakyat	rakyat	PROPN
ijtc-583	213	5	daerah	daerah	PROPN
ijtc-583	213	6	kabupaten	kabupaten	PROPN
ijtc-583	213	7	lombok	lombok	PROPN
ijtc-583	213	8	timur	timur	PROPN
ijtc-583	213	9	dalam	dalam	PROPN
ijtc-583	213	10	pembentukan	pembentukan	PROPN
ijtc-583	213	11	peraturan	peraturan	PROPN
ijtc-583	213	12	daerah	daerah	PROPN
ijtc-583	213	13	berdasarkan	berdasarkan	PROPN
ijtc-583	213	14	undang	undang	PROPN
ijtc-583	213	15	-	-	PUNCT
ijtc-583	213	16	undang	undang	PROPN
ijtc-583	213	17	nomor	nomor	PROPN
ijtc-583	213	18	23	23	NUM
ijtc-583	213	19	tahun	tahun	PROPN
ijtc-583	213	20	2014	2014	NUM
ijtc-583	213	21	.	.	PUNCT
ijtc-583	214	1	juridica	juridica	PROPN
ijtc-583	214	2	 	 	SPACE
ijtc-583	214	3	:	:	PUNCT
ijtc-583	214	4	jurnal	jurnal	ADJ
ijtc-583	214	5	fakultas	fakulta	VERB
ijtc-583	214	6	hukum	hukum	NOUN
ijtc-583	214	7	universitas	universita	NOUN
ijtc-583	214	8	gunung	gunung	NOUN
ijtc-583	214	9	rinjani	rinjani	NOUN
ijtc-583	214	10	,	,	PUNCT
ijtc-583	214	11	2(2	2(2	NUM
ijtc-583	214	12	)	)	PUNCT
ijtc-583	214	13	,	,	PUNCT
ijtc-583	214	14	21–38	21–38	NUM
ijtc-583	214	15	.	.	PUNCT
ijtc-583	214	16	https://doi.org/10.46601/juridica.v2i2.184	https://doi.org/10.46601/juridica.v2i2.184	VERB
ijtc-583	214	17	yuningsih	yuningsih	PRON
ijtc-583	214	18	,	,	PUNCT
ijtc-583	214	19	t.	t.	PROPN
ijtc-583	214	20	(	(	PUNCT
ijtc-583	214	21	2018	2018	NUM
ijtc-583	214	22	)	)	PUNCT
ijtc-583	214	23	.	.	PUNCT
ijtc-583	215	1	etika	etika	PROPN
ijtc-583	215	2	administrasi	administrasi	PROPN
ijtc-583	215	3	publik	publik	PROPN
ijtc-583	215	4	(	(	PUNCT
ijtc-583	215	5	1st	1st	ADJ
ijtc-583	215	6	ed	ed	NOUN
ijtc-583	215	7	.	.	PUNCT
ijtc-583	215	8	)	)	PUNCT
ijtc-583	215	9	.	.	PUNCT
ijtc-583	216	1	program	program	NOUN
ijtc-583	216	2	pascasarjana	pascasarjana	PROPN
ijtc-583	216	3	universitas	universita	NOUN
ijtc-583	216	4	diponegoro	diponegoro	PROPN
ijtc-583	216	5	semarang	semarang	PROPN
ijtc-583	216	6	.	.	PUNCT
ijtc-583	217	1	https://core.ac.uk/download/162026617.pdf	https://core.ac.uk/download/162026617.pdf	PROPN