id	sid	tid	token	lemma	pos
ijtc-604	1	1	the	the	DET
ijtc-604	1	2	illomata	illomata	PROPN
ijtc-604	1	3	international	international	PROPN
ijtc-604	1	4	journal	journal	PROPN
ijtc-604	1	5	of	of	ADP
ijtc-604	1	6	management	management	NOUN
ijtc-604	1	7	ilomata	ilomata	PROPN
ijtc-604	1	8	international	international	ADJ
ijtc-604	1	9	journal	journal	NOUN
ijtc-604	1	10	of	of	ADP
ijtc-604	1	11	tax	tax	PROPN
ijtc-604	1	12	&	&	CCONJ
ijtc-604	1	13	accounting	account	VERB
ijtc-604	1	14	p	p	PROPN
ijtc-604	1	15	-	-	PUNCT
ijtc-604	1	16	issn	issn	NOUN
ijtc-604	1	17	:	:	PUNCT
ijtc-604	1	18	2714	2714	NUM
ijtc-604	1	19	-	-	SYM
ijtc-604	1	20	9838	9838	NUM
ijtc-604	1	21	;	;	PUNCT
ijtc-604	1	22	e	e	X
ijtc-604	1	23	-	-	PUNCT
ijtc-604	1	24	issn	issn	NOUN
ijtc-604	1	25	:	:	PUNCT
ijtc-604	1	26	2714	2714	NUM
ijtc-604	1	27	-	-	SYM
ijtc-604	1	28	9846	9846	NUM
ijtc-604	1	29	volume	volume	NOUN
ijtc-604	1	30	3	3	NUM
ijtc-604	1	31	,	,	PUNCT
ijtc-604	1	32	issue	issue	NOUN
ijtc-604	1	33	4	4	NUM
ijtc-604	1	34	,	,	PUNCT
ijtc-604	1	35	october	october	PROPN
ijtc-604	1	36	2022	2022	NUM
ijtc-604	1	37	page	page	NOUN
ijtc-604	1	38	no	no	NOUN
ijtc-604	1	39	.	.	PUNCT
ijtc-604	2	1	448	448	NUM
ijtc-604	2	2	-	-	SYM
ijtc-604	2	3	460	460	NUM
ijtc-604	2	4	448	448	NUM
ijtc-604	3	1	|	|	ADV
ijtc-604	3	2	ilomata	ilomata	PROPN
ijtc-604	3	3	international	international	ADJ
ijtc-604	3	4	journal	journal	NOUN
ijtc-604	3	5	of	of	ADP
ijtc-604	3	6	tax	tax	PROPN
ijtc-604	3	7	&	&	CCONJ
ijtc-604	3	8	accounting	account	VERB
ijtc-604	3	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-604	3	10	analysis	analysis	NOUN
ijtc-604	3	11	of	of	ADP
ijtc-604	3	12	the	the	DET
ijtc-604	3	13	implementation	implementation	NOUN
ijtc-604	3	14	of	of	ADP
ijtc-604	3	15	hotel	hotel	NOUN
ijtc-604	3	16	tax	tax	NOUN
ijtc-604	3	17	collection	collection	NOUN
ijtc-604	3	18	on	on	ADP
ijtc-604	3	19	boarding	boarding	NOUN
ijtc-604	3	20	houses	house	NOUN
ijtc-604	3	21	in	in	ADP
ijtc-604	3	22	depok	depok	ADJ
ijtc-604	3	23	city	city	NOUN
ijtc-604	3	24	in	in	ADP
ijtc-604	3	25	2018	2018	NUM
ijtc-604	3	26	-	-	SYM
ijtc-604	3	27	2021	2021	NUM
ijtc-604	3	28	trie	trie	PROPN
ijtc-604	3	29	andari	andari	PROPN
ijtc-604	3	30	ratna	ratna	PROPN
ijtc-604	3	31	widyastuti11	widyastuti11	PROPN
ijtc-604	3	32	,	,	PUNCT
ijtc-604	3	33	dadan	dadan	PROPN
ijtc-604	3	34	hidayat2	hidayat2	PROPN
ijtc-604	3	35	12institut	12institut	X
ijtc-604	4	1	ilmu	ilmu	PROPN
ijtc-604	4	2	sosial	sosial	PROPN
ijtc-604	4	3	dan	dan	PROPN
ijtc-604	4	4	manajemen	manajemen	PROPN
ijtc-604	4	5	stiami	stiami	PROPN
ijtc-604	4	6	,	,	PUNCT
ijtc-604	4	7	indonesia	indonesia	PROPN
ijtc-604	4	8	correspondent	correspondent	NOUN
ijtc-604	4	9	:	:	PUNCT
ijtc-604	4	10	audra_ran@yahoo.co.id1	audra_ran@yahoo.co.id1	ADV
ijtc-604	4	11	received	receive	VERB
ijtc-604	4	12	:	:	PUNCT
ijtc-604	4	13	august	august	PROPN
ijtc-604	4	14	15	15	NUM
ijtc-604	4	15	,	,	PUNCT
ijtc-604	4	16	2022	2022	NUM
ijtc-604	4	17	accepted	accept	VERB
ijtc-604	4	18	:	:	PUNCT
ijtc-604	4	19	october	october	PROPN
ijtc-604	4	20	22	22	NUM
ijtc-604	4	21	,	,	PUNCT
ijtc-604	4	22	2022	2022	NUM
ijtc-604	4	23	published	publish	VERB
ijtc-604	4	24	:	:	PUNCT
ijtc-604	4	25	october	october	PROPN
ijtc-604	4	26	31	31	NUM
ijtc-604	4	27	,	,	PUNCT
ijtc-604	4	28	2022	2022	NUM
ijtc-604	4	29	citation	citation	NOUN
ijtc-604	4	30	:	:	PUNCT
ijtc-604	4	31	widyastuti	widyastuti	PROPN
ijtc-604	4	32	,	,	PUNCT
ijtc-604	4	33	t	t	PROPN
ijtc-604	4	34	,	,	PUNCT
ijtc-604	4	35	a	a	PRON
ijtc-604	4	36	,	,	PUNCT
ijtc-604	4	37	r.	r.	PROPN
ijtc-604	4	38	,	,	PUNCT
ijtc-604	4	39	hidayat	hidayat	PROPN
ijtc-604	4	40	,	,	PUNCT
ijtc-604	4	41	d.	d.	PROPN
ijtc-604	4	42	(	(	PUNCT
ijtc-604	4	43	2022	2022	NUM
ijtc-604	4	44	)	)	PUNCT
ijtc-604	4	45	.	.	PUNCT
ijtc-604	5	1	analysis	analysis	NOUN
ijtc-604	5	2	of	of	ADP
ijtc-604	5	3	the	the	DET
ijtc-604	5	4	implementation	implementation	NOUN
ijtc-604	5	5	of	of	ADP
ijtc-604	5	6	hotel	hotel	NOUN
ijtc-604	5	7	tax	tax	NOUN
ijtc-604	5	8	collection	collection	NOUN
ijtc-604	5	9	on	on	ADP
ijtc-604	5	10	boarding	boarding	NOUN
ijtc-604	5	11	houses	house	NOUN
ijtc-604	5	12	in	in	ADP
ijtc-604	5	13	depok	depok	ADJ
ijtc-604	5	14	city	city	NOUN
ijtc-604	5	15	in	in	ADP
ijtc-604	5	16	2018	2018	NUM
ijtc-604	5	17	-	-	SYM
ijtc-604	5	18	2021	2021	NUM
ijtc-604	5	19	.	.	PUNCT
ijtc-604	6	1	ilomata	ilomata	PROPN
ijtc-604	6	2	international	international	ADJ
ijtc-604	6	3	journal	journal	NOUN
ijtc-604	6	4	of	of	ADP
ijtc-604	6	5	tax	tax	NOUN
ijtc-604	6	6	and	and	CCONJ
ijtc-604	6	7	accounting	accounting	NOUN
ijtc-604	6	8	,	,	PUNCT
ijtc-604	6	9	3(4	3(4	NUM
ijtc-604	6	10	)	)	PUNCT
ijtc-604	6	11	,	,	PUNCT
ijtc-604	6	12	448	448	NUM
ijtc-604	6	13	-	-	SYM
ijtc-604	6	14	460	460	NUM
ijtc-604	6	15	.	.	PUNCT
ijtc-604	7	1	https://doi.org/10.52728/ijtc.v3i4.604	https://doi.org/10.52728/ijtc.v3i4.604	PROPN
ijtc-604	7	2	abstract	abstract	ADJ
ijtc-604	7	3	:	:	PUNCT
ijtc-604	7	4	hotel	hotel	NOUN
ijtc-604	7	5	tax	tax	NOUN
ijtc-604	7	6	on	on	ADP
ijtc-604	7	7	boarding	boarding	NOUN
ijtc-604	7	8	houses	house	NOUN
ijtc-604	7	9	is	be	AUX
ijtc-604	7	10	one	one	NUM
ijtc-604	7	11	of	of	ADP
ijtc-604	7	12	the	the	DET
ijtc-604	7	13	original	original	ADJ
ijtc-604	7	14	regional	regional	ADJ
ijtc-604	7	15	incomes	income	NOUN
ijtc-604	7	16	(	(	PUNCT
ijtc-604	7	17	pad	pad	NOUN
ijtc-604	7	18	)	)	PUNCT
ijtc-604	7	19	,	,	PUNCT
ijtc-604	7	20	which	which	PRON
ijtc-604	7	21	is	be	AUX
ijtc-604	7	22	categorized	categorize	VERB
ijtc-604	7	23	into	into	ADP
ijtc-604	7	24	hotel	hotel	NOUN
ijtc-604	7	25	tax	tax	NOUN
ijtc-604	7	26	.	.	PUNCT
ijtc-604	8	1	there	there	PRON
ijtc-604	8	2	are	be	VERB
ijtc-604	8	3	several	several	ADJ
ijtc-604	8	4	boarding	boarding	NOUN
ijtc-604	8	5	house	house	NOUN
ijtc-604	8	6	owners	owner	NOUN
ijtc-604	8	7	who	who	PRON
ijtc-604	8	8	do	do	AUX
ijtc-604	8	9	not	not	PART
ijtc-604	8	10	report	report	VERB
ijtc-604	8	11	and	and	CCONJ
ijtc-604	8	12	pay	pay	VERB
ijtc-604	8	13	for	for	ADP
ijtc-604	8	14	their	their	PRON
ijtc-604	8	15	boarding	boarding	NOUN
ijtc-604	8	16	house	house	NOUN
ijtc-604	8	17	business	business	NOUN
ijtc-604	8	18	tax	tax	NOUN
ijtc-604	8	19	,	,	PUNCT
ijtc-604	8	20	which	which	PRON
ijtc-604	8	21	in	in	ADP
ijtc-604	8	22	this	this	DET
ijtc-604	8	23	matter	matter	NOUN
ijtc-604	8	24	does	do	AUX
ijtc-604	8	25	not	not	PART
ijtc-604	8	26	conform	conform	VERB
ijtc-604	8	27	to	to	ADP
ijtc-604	8	28	the	the	DET
ijtc-604	8	29	regulation	regulation	NOUN
ijtc-604	8	30	related	relate	VERB
ijtc-604	8	31	to	to	ADP
ijtc-604	8	32	boarding	boarding	NOUN
ijtc-604	8	33	house	house	NOUN
ijtc-604	8	34	tax	tax	NOUN
ijtc-604	8	35	which	which	PRON
ijtc-604	8	36	is	be	AUX
ijtc-604	8	37	laws	law	NOUN
ijtc-604	8	38	number	number	NOUN
ijtc-604	8	39	28	28	NUM
ijtc-604	8	40	of	of	ADP
ijtc-604	8	41	2009	2009	NUM
ijtc-604	8	42	regarding	regard	VERB
ijtc-604	8	43	regional	regional	ADJ
ijtc-604	8	44	rax	rax	NOUN
ijtc-604	8	45	and	and	CCONJ
ijtc-604	8	46	retribution	retribution	NOUN
ijtc-604	8	47	and	and	CCONJ
ijtc-604	8	48	regional	regional	ADJ
ijtc-604	8	49	regulation	regulation	NOUN
ijtc-604	8	50	of	of	ADP
ijtc-604	8	51	depok	depok	ADJ
ijtc-604	8	52	city	city	NOUN
ijtc-604	8	53	number	number	NOUN
ijtc-604	8	54	07	07	NUM
ijtc-604	8	55	of	of	ADP
ijtc-604	8	56	2010	2010	NUM
ijtc-604	8	57	.	.	PUNCT
ijtc-604	9	1	the	the	DET
ijtc-604	9	2	purpose	purpose	NOUN
ijtc-604	9	3	of	of	ADP
ijtc-604	9	4	this	this	DET
ijtc-604	9	5	study	study	NOUN
ijtc-604	9	6	is	be	AUX
ijtc-604	9	7	to	to	PART
ijtc-604	9	8	find	find	VERB
ijtc-604	9	9	out	out	ADP
ijtc-604	9	10	and	and	CCONJ
ijtc-604	9	11	analyze	analyze	VERB
ijtc-604	9	12	the	the	DET
ijtc-604	9	13	implementation	implementation	NOUN
ijtc-604	9	14	of	of	ADP
ijtc-604	9	15	the	the	DET
ijtc-604	9	16	hotel	hotel	NOUN
ijtc-604	9	17	tax	tax	NOUN
ijtc-604	9	18	collection	collection	NOUN
ijtc-604	9	19	on	on	ADP
ijtc-604	9	20	boarding	boarding	NOUN
ijtc-604	9	21	house	house	NOUN
ijtc-604	9	22	in	in	ADP
ijtc-604	9	23	depok	depok	PROPN
ijtc-604	9	24	city	city	NOUN
ijtc-604	9	25	within	within	ADP
ijtc-604	9	26	2018	2018	NUM
ijtc-604	9	27	-	-	SYM
ijtc-604	9	28	2020	2020	NUM
ijtc-604	9	29	.	.	PUNCT
ijtc-604	10	1	the	the	DET
ijtc-604	10	2	method	method	NOUN
ijtc-604	10	3	used	use	VERB
ijtc-604	10	4	in	in	ADP
ijtc-604	10	5	this	this	DET
ijtc-604	10	6	study	study	NOUN
ijtc-604	10	7	is	be	AUX
ijtc-604	10	8	the	the	DET
ijtc-604	10	9	qualitative	qualitative	ADJ
ijtc-604	10	10	method	method	NOUN
ijtc-604	10	11	with	with	ADP
ijtc-604	10	12	descriptive	descriptive	ADJ
ijtc-604	10	13	research	research	NOUN
ijtc-604	10	14	.	.	PUNCT
ijtc-604	11	1	the	the	DET
ijtc-604	11	2	result	result	NOUN
ijtc-604	11	3	indicates	indicate	VERB
ijtc-604	11	4	that	that	SCONJ
ijtc-604	11	5	the	the	DET
ijtc-604	11	6	implementation	implementation	NOUN
ijtc-604	11	7	of	of	ADP
ijtc-604	11	8	hotel	hotel	NOUN
ijtc-604	11	9	tax	tax	NOUN
ijtc-604	11	10	collection	collection	NOUN
ijtc-604	11	11	on	on	ADP
ijtc-604	11	12	boarding	boarding	NOUN
ijtc-604	11	13	houses	house	NOUN
ijtc-604	11	14	in	in	ADP
ijtc-604	11	15	depok	depok	ADJ
ijtc-604	11	16	city	city	NOUN
ijtc-604	11	17	within	within	ADP
ijtc-604	11	18	2018	2018	NUM
ijtc-604	11	19	-	-	SYM
ijtc-604	11	20	2020	2020	NUM
ijtc-604	11	21	has	have	AUX
ijtc-604	11	22	not	not	PART
ijtc-604	11	23	yet	yet	ADV
ijtc-604	11	24	been	be	AUX
ijtc-604	11	25	implemented	implement	VERB
ijtc-604	11	26	well	well	ADV
ijtc-604	11	27	due	due	ADP
ijtc-604	11	28	to	to	ADP
ijtc-604	11	29	the	the	DET
ijtc-604	11	30	awareness	awareness	NOUN
ijtc-604	11	31	of	of	ADP
ijtc-604	11	32	the	the	DET
ijtc-604	11	33	taxpayers	taxpayer	NOUN
ijtc-604	11	34	is	be	AUX
ijtc-604	11	35	still	still	ADV
ijtc-604	11	36	low	low	ADJ
ijtc-604	11	37	,	,	PUNCT
ijtc-604	11	38	the	the	DET
ijtc-604	11	39	counseling	counseling	NOUN
ijtc-604	11	40	,	,	PUNCT
ijtc-604	11	41	education	education	NOUN
ijtc-604	11	42	,	,	PUNCT
ijtc-604	11	43	and	and	CCONJ
ijtc-604	11	44	socialization	socialization	NOUN
ijtc-604	11	45	that	that	PRON
ijtc-604	11	46	has	have	AUX
ijtc-604	11	47	not	not	PART
ijtc-604	11	48	yet	yet	ADV
ijtc-604	11	49	maximum	maximum	ADJ
ijtc-604	11	50	,	,	PUNCT
ijtc-604	11	51	and	and	CCONJ
ijtc-604	11	52	the	the	DET
ijtc-604	11	53	lack	lack	NOUN
ijtc-604	11	54	of	of	ADP
ijtc-604	11	55	human	human	ADJ
ijtc-604	11	56	resource	resource	NOUN
ijtc-604	11	57	amount	amount	NOUN
ijtc-604	11	58	who	who	PRON
ijtc-604	11	59	can	can	AUX
ijtc-604	11	60	handle	handle	VERB
ijtc-604	11	61	the	the	DET
ijtc-604	11	62	hotel	hotel	NOUN
ijtc-604	11	63	tax	tax	NOUN
ijtc-604	11	64	collection	collection	NOUN
ijtc-604	11	65	on	on	ADP
ijtc-604	11	66	the	the	DET
ijtc-604	11	67	boarding	boarding	NOUN
ijtc-604	11	68	house	house	NOUN
ijtc-604	11	69	.	.	PUNCT
ijtc-604	12	1	keywords	keyword	NOUN
ijtc-604	12	2	:	:	PUNCT
ijtc-604	12	3	implementation	implementation	NOUN
ijtc-604	12	4	,	,	PUNCT
ijtc-604	12	5	local	local	ADJ
ijtc-604	12	6	taxes	taxis	NOUN
ijtc-604	12	7	,	,	PUNCT
ijtc-604	12	8	hotel	hotel	NOUN
ijtc-604	12	9	tax	tax	NOUN
ijtc-604	12	10	,	,	PUNCT
ijtc-604	12	11	boarding	boarding	NOUN
ijtc-604	12	12	house	house	NOUN
ijtc-604	12	13	tax	tax	NOUN
ijtc-604	12	14	.	.	PUNCT
ijtc-604	13	1	this	this	PRON
ijtc-604	13	2	is	be	AUX
ijtc-604	13	3	an	an	DET
ijtc-604	13	4	open	open	ADJ
ijtc-604	13	5	access	access	NOUN
ijtc-604	13	6	article	article	NOUN
ijtc-604	13	7	under	under	ADP
ijtc-604	13	8	the	the	DET
ijtc-604	13	9	cc	cc	NOUN
ijtc-604	13	10	-	-	PUNCT
ijtc-604	13	11	by	by	ADP
ijtc-604	13	12	4.0	4.0	NUM
ijtc-604	13	13	license	license	NOUN
ijtc-604	13	14	.	.	PUNCT
ijtc-604	14	1	introduction	introduction	NOUN
ijtc-604	14	2	boarding	boarding	NOUN
ijtc-604	14	3	houses	house	NOUN
ijtc-604	14	4	are	be	AUX
ijtc-604	14	5	currently	currently	ADV
ijtc-604	14	6	a	a	DET
ijtc-604	14	7	big	big	ADJ
ijtc-604	14	8	business	business	NOUN
ijtc-604	14	9	opportunity	opportunity	NOUN
ijtc-604	14	10	in	in	ADP
ijtc-604	14	11	the	the	DET
ijtc-604	14	12	city	city	NOUN
ijtc-604	14	13	of	of	ADP
ijtc-604	14	14	depok	depok	PROPN
ijtc-604	14	15	.	.	PUNCT
ijtc-604	15	1	this	this	PRON
ijtc-604	15	2	is	be	AUX
ijtc-604	15	3	due	due	ADJ
ijtc-604	15	4	to	to	ADP
ijtc-604	15	5	the	the	DET
ijtc-604	15	6	large	large	ADJ
ijtc-604	15	7	number	number	NOUN
ijtc-604	15	8	of	of	ADP
ijtc-604	15	9	universities	university	NOUN
ijtc-604	15	10	that	that	PRON
ijtc-604	15	11	have	have	AUX
ijtc-604	15	12	been	be	AUX
ijtc-604	15	13	established	establish	VERB
ijtc-604	15	14	.	.	PUNCT
ijtc-604	16	1	every	every	DET
ijtc-604	16	2	year	year	NOUN
ijtc-604	16	3	the	the	DET
ijtc-604	16	4	influx	influx	NOUN
ijtc-604	16	5	of	of	ADP
ijtc-604	16	6	students	student	NOUN
ijtc-604	16	7	from	from	ADP
ijtc-604	16	8	outside	outside	ADP
ijtc-604	16	9	the	the	DET
ijtc-604	16	10	region	region	NOUN
ijtc-604	16	11	increases	increase	VERB
ijtc-604	16	12	to	to	PART
ijtc-604	16	13	study	study	VERB
ijtc-604	16	14	.	.	PUNCT
ijtc-604	17	1	so	so	ADV
ijtc-604	17	2	that	that	SCONJ
ijtc-604	17	3	it	it	PRON
ijtc-604	17	4	has	have	VERB
ijtc-604	17	5	an	an	DET
ijtc-604	17	6	impact	impact	NOUN
ijtc-604	17	7	on	on	ADP
ijtc-604	17	8	the	the	DET
ijtc-604	17	9	need	need	NOUN
ijtc-604	17	10	for	for	ADP
ijtc-604	17	11	residential	residential	ADJ
ijtc-604	17	12	facilities	facility	NOUN
ijtc-604	17	13	which	which	PRON
ijtc-604	17	14	continues	continue	VERB
ijtc-604	17	15	to	to	PART
ijtc-604	17	16	increase	increase	VERB
ijtc-604	17	17	,	,	PUNCT
ijtc-604	17	18	especially	especially	ADV
ijtc-604	17	19	the	the	DET
ijtc-604	17	20	need	need	NOUN
ijtc-604	17	21	for	for	ADP
ijtc-604	17	22	boarding	boarding	NOUN
ijtc-604	17	23	houses	house	NOUN
ijtc-604	17	24	.	.	PUNCT
ijtc-604	18	1	this	this	PRON
ijtc-604	18	2	correlates	correlate	VERB
ijtc-604	18	3	with	with	ADP
ijtc-604	18	4	the	the	DET
ijtc-604	18	5	boarding	boarding	NOUN
ijtc-604	18	6	house	house	NOUN
ijtc-604	18	7	business	business	NOUN
ijtc-604	18	8	in	in	ADP
ijtc-604	18	9	depok	depok	PROPN
ijtc-604	18	10	city	city	PROPN
ijtc-604	18	11	which	which	PRON
ijtc-604	18	12	continues	continue	VERB
ijtc-604	18	13	to	to	PART
ijtc-604	18	14	increase	increase	VERB
ijtc-604	18	15	due	due	ADP
ijtc-604	18	16	to	to	ADP
ijtc-604	18	17	the	the	DET
ijtc-604	18	18	high	high	ADJ
ijtc-604	18	19	demand	demand	NOUN
ijtc-604	18	20	for	for	ADP
ijtc-604	18	21	boarding	boarding	NOUN
ijtc-604	18	22	houses	house	NOUN
ijtc-604	18	23	.	.	PUNCT
ijtc-604	19	1	therefore	therefore	ADV
ijtc-604	19	2	,	,	PUNCT
ijtc-604	19	3	the	the	DET
ijtc-604	19	4	depok	depok	PROPN
ijtc-604	19	5	city	city	PROPN
ijtc-604	19	6	government	government	NOUN
ijtc-604	19	7	established	establish	VERB
ijtc-604	19	8	a	a	DET
ijtc-604	19	9	policy	policy	NOUN
ijtc-604	19	10	regarding	regard	VERB
ijtc-604	19	11	the	the	DET
ijtc-604	19	12	collection	collection	NOUN
ijtc-604	19	13	of	of	ADP
ijtc-604	19	14	boarding	boarding	NOUN
ijtc-604	19	15	house	house	NOUN
ijtc-604	19	16	taxes	taxis	NOUN
ijtc-604	19	17	in	in	ADP
ijtc-604	19	18	depok	depok	ADJ
ijtc-604	19	19	city	city	NOUN
ijtc-604	19	20	as	as	ADP
ijtc-604	19	21	regional	regional	ADJ
ijtc-604	19	22	original	original	ADJ
ijtc-604	19	23	income	income	NOUN
ijtc-604	19	24	(	(	PUNCT
ijtc-604	19	25	pad	pad	NOUN
ijtc-604	19	26	)	)	PUNCT
ijtc-604	19	27	.	.	PUNCT
ijtc-604	20	1	unfortunately	unfortunately	ADV
ijtc-604	20	2	,	,	PUNCT
ijtc-604	20	3	not	not	PART
ijtc-604	20	4	all	all	DET
ijtc-604	20	5	boarding	boarding	NOUN
ijtc-604	20	6	house	house	NOUN
ijtc-604	20	7	owners	owner	NOUN
ijtc-604	20	8	want	want	VERB
ijtc-604	20	9	to	to	PART
ijtc-604	20	10	carry	carry	VERB
ijtc-604	20	11	out	out	ADP
ijtc-604	20	12	their	their	PRON
ijtc-604	20	13	taxation	taxation	NOUN
ijtc-604	20	14	properly	properly	ADV
ijtc-604	20	15	and	and	CCONJ
ijtc-604	20	16	correctly	correctly	ADV
ijtc-604	20	17	.	.	PUNCT
ijtc-604	21	1	there	there	PRON
ijtc-604	21	2	are	be	VERB
ijtc-604	21	3	many	many	ADJ
ijtc-604	21	4	cases	case	NOUN
ijtc-604	21	5	of	of	ADP
ijtc-604	21	6	reluctance	reluctance	NOUN
ijtc-604	21	7	of	of	ADP
ijtc-604	21	8	boarding	boarding	NOUN
ijtc-604	21	9	house	house	NOUN
ijtc-604	21	10	owners	owner	NOUN
ijtc-604	21	11	to	to	PART
ijtc-604	21	12	carry	carry	VERB
ijtc-604	21	13	out	out	ADP
ijtc-604	21	14	their	their	PRON
ijtc-604	21	15	tax	tax	NOUN
ijtc-604	21	16	obligations	obligation	NOUN
ijtc-604	21	17	.	.	PUNCT
ijtc-604	22	1	this	this	PRON
ijtc-604	22	2	is	be	AUX
ijtc-604	22	3	due	due	ADJ
ijtc-604	22	4	to	to	ADP
ijtc-604	22	5	the	the	DET
ijtc-604	22	6	absence	absence	NOUN
ijtc-604	22	7	of	of	ADP
ijtc-604	22	8	a	a	DET
ijtc-604	22	9	counter	counter	NOUN
ijtc-604	22	10	-	-	NOUN
ijtc-604	22	11	achievement	achievement	NOUN
ijtc-604	22	12	that	that	PRON
ijtc-604	22	13	can	can	AUX
ijtc-604	22	14	be	be	AUX
ijtc-604	22	15	directly	directly	ADV
ijtc-604	22	16	accepted	accept	VERB
ijtc-604	22	17	by	by	ADP
ijtc-604	22	18	the	the	DET
ijtc-604	22	19	owner	owner	NOUN
ijtc-604	22	20	of	of	ADP
ijtc-604	22	21	the	the	DET
ijtc-604	22	22	boarding	boarding	NOUN
ijtc-604	22	23	house	house	NOUN
ijtc-604	22	24	,	,	PUNCT
ijtc-604	22	25	the	the	DET
ijtc-604	22	26	lack	lack	NOUN
ijtc-604	22	27	of	of	ADP
ijtc-604	22	28	awareness	awareness	NOUN
ijtc-604	22	29	that	that	SCONJ
ijtc-604	22	30	only	only	ADV
ijtc-604	22	31	with	with	ADP
ijtc-604	22	32	tax	tax	NOUN
ijtc-604	22	33	contributions	contribution	NOUN
ijtc-604	22	34	can	can	AUX
ijtc-604	22	35	the	the	DET
ijtc-604	22	36	mailto:audra_ran@yahoo.co.id	mailto:audra_ran@yahoo.co.id	PROPN
ijtc-604	22	37	https://doi.org/10.52728/ijtc.v3i4.604	https://doi.org/10.52728/ijtc.v3i4.604	VERB
ijtc-604	22	38	the	the	DET
ijtc-604	22	39	effect	effect	NOUN
ijtc-604	22	40	of	of	ADP
ijtc-604	22	41	price	price	NOUN
ijtc-604	22	42	earning	earning	NOUN
ijtc-604	22	43	ratio	ratio	NOUN
ijtc-604	22	44	,	,	PUNCT
ijtc-604	22	45	return	return	VERB
ijtc-604	22	46	on	on	ADP
ijtc-604	22	47	equity	equity	NOUN
ijtc-604	22	48	,	,	PUNCT
ijtc-604	22	49	debt	debt	NOUN
ijtc-604	22	50	to	to	ADP
ijtc-604	22	51	equity	equity	NOUN
ijtc-604	22	52	ratio	ratio	NOUN
ijtc-604	22	53	,	,	PUNCT
ijtc-604	22	54	firm	firm	ADJ
ijtc-604	22	55	size	size	NOUN
ijtc-604	22	56	,	,	PUNCT
ijtc-604	22	57	and	and	CCONJ
ijtc-604	22	58	dividend	dividend	VERB
ijtc-604	22	59	payout	payout	ADJ
ijtc-604	22	60	ratio	ratio	NOUN
ijtc-604	22	61	to	to	ADP
ijtc-604	22	62	the	the	DET
ijtc-604	22	63	stock	stock	NOUN
ijtc-604	22	64	returns	return	NOUN
ijtc-604	22	65	on	on	ADP
ijtc-604	22	66	banks	bank	NOUN
ijtc-604	22	67	listed	list	VERB
ijtc-604	22	68	in	in	ADP
ijtc-604	22	69	lq45	lq45	PROPN
ijtc-604	22	70	index	index	NOUN
ijtc-604	22	71	2015	2015	NUM
ijtc-604	22	72	-	-	SYM
ijtc-604	22	73	2020	2020	NUM
ijtc-604	22	74	kartika	kartika	PROPN
ijtc-604	22	75	,	,	PUNCT
ijtc-604	22	76	handrijaningsih	handrijaningsih	PROPN
ijtc-604	22	77	,	,	PUNCT
ijtc-604	22	78	t.r	t.r	PROPN
ijtc-604	22	79	,	,	PUNCT
ijtc-604	22	80	and	and	CCONJ
ijtc-604	22	81	anisah	anisah	PRON
ijtc-604	22	82	449	449	NUM
ijtc-604	23	1	|	|	ADV
ijtc-604	23	2	ilomata	ilomata	PROPN
ijtc-604	23	3	international	international	ADJ
ijtc-604	23	4	journal	journal	NOUN
ijtc-604	23	5	of	of	ADP
ijtc-604	23	6	tax	tax	PROPN
ijtc-604	23	7	&	&	CCONJ
ijtc-604	23	8	accounting	accounting	PROPN
ijtc-604	23	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-604	23	10	state	state	NOUN
ijtc-604	23	11	build	build	NOUN
ijtc-604	23	12	and	and	CCONJ
ijtc-604	23	13	do	do	AUX
ijtc-604	23	14	not	not	PART
ijtc-604	23	15	understand	understand	VERB
ijtc-604	23	16	the	the	DET
ijtc-604	23	17	existing	exist	VERB
ijtc-604	23	18	regulations	regulation	NOUN
ijtc-604	23	19	(	(	PUNCT
ijtc-604	23	20	prabhaswara	prabhaswara	NOUN
ijtc-604	23	21	,	,	PUNCT
ijtc-604	23	22	2015	2015	NUM
ijtc-604	23	23	;	;	PUNCT
ijtc-604	23	24	sugiyanto	sugiyanto	NOUN
ijtc-604	23	25	et	et	PROPN
ijtc-604	23	26	al	al	PROPN
ijtc-604	23	27	.	.	PROPN
ijtc-604	23	28	,	,	PUNCT
ijtc-604	23	29	2008	2008	NUM
ijtc-604	23	30	)	)	PUNCT
ijtc-604	23	31	.	.	PUNCT
ijtc-604	24	1	based	base	VERB
ijtc-604	24	2	on	on	ADP
ijtc-604	24	3	the	the	DET
ijtc-604	24	4	law	law	NOUN
ijtc-604	24	5	of	of	ADP
ijtc-604	24	6	the	the	DET
ijtc-604	24	7	republic	republic	NOUN
ijtc-604	24	8	of	of	ADP
ijtc-604	24	9	indonesia	indonesia	PROPN
ijtc-604	24	10	number	number	PROPN
ijtc-604	24	11	28	28	NUM
ijtc-604	24	12	of	of	ADP
ijtc-604	24	13	2009	2009	NUM
ijtc-604	24	14	concerning	concern	VERB
ijtc-604	24	15	taxes	taxis	NOUN
ijtc-604	24	16	regional	regional	ADJ
ijtc-604	24	17	and	and	CCONJ
ijtc-604	24	18	regional	regional	ADJ
ijtc-604	24	19	levies	levy	NOUN
ijtc-604	24	20	in	in	ADP
ijtc-604	24	21	article	article	NOUN
ijtc-604	24	22	1	1	NUM
ijtc-604	24	23	paragraph	paragraph	NOUN
ijtc-604	24	24	21	21	NUM
ijtc-604	24	25	,	,	PUNCT
ijtc-604	24	26	hotels	hotel	NOUN
ijtc-604	24	27	are	be	AUX
ijtc-604	24	28	facilities	facility	NOUN
ijtc-604	24	29	that	that	PRON
ijtc-604	24	30	provide	provide	VERB
ijtc-604	24	31	lodging	lodging	NOUN
ijtc-604	24	32	/	/	SYM
ijtc-604	24	33	rest	rest	NOUN
ijtc-604	24	34	services	service	NOUN
ijtc-604	24	35	including	include	VERB
ijtc-604	24	36	other	other	ADJ
ijtc-604	24	37	related	relate	VERB
ijtc-604	24	38	services	service	NOUN
ijtc-604	24	39	for	for	ADP
ijtc-604	24	40	a	a	DET
ijtc-604	24	41	fee	fee	NOUN
ijtc-604	24	42	,	,	PUNCT
ijtc-604	24	43	which	which	PRON
ijtc-604	24	44	includes	include	VERB
ijtc-604	24	45	motels	motel	NOUN
ijtc-604	24	46	,	,	PUNCT
ijtc-604	24	47	inns	inn	NOUN
ijtc-604	24	48	,	,	PUNCT
ijtc-604	24	49	tourism	tourism	NOUN
ijtc-604	24	50	huts	hut	NOUN
ijtc-604	24	51	,	,	PUNCT
ijtc-604	24	52	tourism	tourism	NOUN
ijtc-604	24	53	guesthouses	guesthouse	NOUN
ijtc-604	24	54	,	,	PUNCT
ijtc-604	24	55	guesthouses	guesthouse	NOUN
ijtc-604	24	56	,	,	PUNCT
ijtc-604	24	57	lodging	lodge	VERB
ijtc-604	24	58	houses	house	NOUN
ijtc-604	24	59	and	and	CCONJ
ijtc-604	24	60	the	the	DET
ijtc-604	24	61	like	like	ADJ
ijtc-604	24	62	,	,	PUNCT
ijtc-604	24	63	as	as	ADV
ijtc-604	24	64	well	well	ADV
ijtc-604	24	65	as	as	ADP
ijtc-604	24	66	boarding	boarding	NOUN
ijtc-604	24	67	houses	house	NOUN
ijtc-604	24	68	with	with	ADP
ijtc-604	24	69	the	the	DET
ijtc-604	24	70	number	number	NOUN
ijtc-604	24	71	of	of	ADP
ijtc-604	24	72	rooms	room	NOUN
ijtc-604	24	73	is	be	AUX
ijtc-604	24	74	more	more	ADJ
ijtc-604	24	75	than	than	ADP
ijtc-604	24	76	10	10	NUM
ijtc-604	24	77	(	(	PUNCT
ijtc-604	24	78	ten	ten	NUM
ijtc-604	24	79	)	)	PUNCT
ijtc-604	24	80	.	.	PUNCT
ijtc-604	25	1	based	base	VERB
ijtc-604	25	2	on	on	ADP
ijtc-604	25	3	the	the	DET
ijtc-604	25	4	statement	statement	NOUN
ijtc-604	25	5	in	in	ADP
ijtc-604	25	6	the	the	DET
ijtc-604	25	7	act	act	NOUN
ijtc-604	25	8	,	,	PUNCT
ijtc-604	25	9	one	one	NUM
ijtc-604	25	10	of	of	ADP
ijtc-604	25	11	the	the	DET
ijtc-604	25	12	categories	category	NOUN
ijtc-604	25	13	of	of	ADP
ijtc-604	25	14	hotel	hotel	NOUN
ijtc-604	25	15	tax	tax	NOUN
ijtc-604	25	16	is	be	AUX
ijtc-604	25	17	the	the	DET
ijtc-604	25	18	boarding	boarding	NOUN
ijtc-604	25	19	house	house	NOUN
ijtc-604	25	20	tax	tax	PROPN
ijtc-604	25	21	(	(	PUNCT
ijtc-604	25	22	lee	lee	PROPN
ijtc-604	25	23	,	,	PUNCT
ijtc-604	25	24	2014	2014	NUM
ijtc-604	25	25	;	;	PUNCT
ijtc-604	25	26	utami	utami	PROPN
ijtc-604	25	27	&	&	CCONJ
ijtc-604	25	28	supadmi	supadmi	PROPN
ijtc-604	25	29	,	,	PUNCT
ijtc-604	25	30	2020	2020	NUM
ijtc-604	25	31	)	)	PUNCT
ijtc-604	25	32	.	.	PUNCT
ijtc-604	26	1	therefore	therefore	ADV
ijtc-604	26	2	,	,	PUNCT
ijtc-604	26	3	the	the	DET
ijtc-604	26	4	boarding	boarding	NOUN
ijtc-604	26	5	house	house	NOUN
ijtc-604	26	6	tax	tax	NOUN
ijtc-604	26	7	is	be	AUX
ijtc-604	26	8	included	include	VERB
ijtc-604	26	9	in	in	ADP
ijtc-604	26	10	one	one	NUM
ijtc-604	26	11	type	type	NOUN
ijtc-604	26	12	of	of	ADP
ijtc-604	26	13	tax	tax	NOUN
ijtc-604	26	14	from	from	ADP
ijtc-604	26	15	the	the	DET
ijtc-604	26	16	hotel	hotel	NOUN
ijtc-604	26	17	tax	tax	NOUN
ijtc-604	26	18	.	.	PUNCT
ijtc-604	27	1	thus	thus	ADV
ijtc-604	27	2	,	,	PUNCT
ijtc-604	27	3	the	the	DET
ijtc-604	27	4	services	service	NOUN
ijtc-604	27	5	and	and	CCONJ
ijtc-604	27	6	supporting	support	VERB
ijtc-604	27	7	facilities	facility	NOUN
ijtc-604	27	8	provided	provide	VERB
ijtc-604	27	9	by	by	ADP
ijtc-604	27	10	the	the	DET
ijtc-604	27	11	boarding	boarding	NOUN
ijtc-604	27	12	house	house	PROPN
ijtc-604	27	13	entrepreneur	entrepreneur	NOUN
ijtc-604	27	14	are	be	AUX
ijtc-604	27	15	the	the	DET
ijtc-604	27	16	object	object	NOUN
ijtc-604	27	17	of	of	ADP
ijtc-604	27	18	the	the	DET
ijtc-604	27	19	hotel	hotel	NOUN
ijtc-604	27	20	tax	tax	NOUN
ijtc-604	27	21	.	.	PUNCT
ijtc-604	28	1	as	as	ADP
ijtc-604	28	2	an	an	DET
ijtc-604	28	3	object	object	NOUN
ijtc-604	28	4	of	of	ADP
ijtc-604	28	5	hotel	hotel	NOUN
ijtc-604	28	6	tax	tax	NOUN
ijtc-604	28	7	,	,	PUNCT
ijtc-604	28	8	the	the	DET
ijtc-604	28	9	imposition	imposition	NOUN
ijtc-604	28	10	of	of	ADP
ijtc-604	28	11	taxes	taxis	NOUN
ijtc-604	28	12	on	on	ADP
ijtc-604	28	13	boarding	boarding	NOUN
ijtc-604	28	14	houses	house	NOUN
ijtc-604	28	15	is	be	AUX
ijtc-604	28	16	included	include	VERB
ijtc-604	28	17	in	in	ADP
ijtc-604	28	18	the	the	DET
ijtc-604	28	19	indirect	indirect	ADJ
ijtc-604	28	20	tax	tax	NOUN
ijtc-604	28	21	category	category	NOUN
ijtc-604	28	22	.	.	PUNCT
ijtc-604	29	1	this	this	PRON
ijtc-604	29	2	means	mean	VERB
ijtc-604	29	3	that	that	SCONJ
ijtc-604	29	4	the	the	DET
ijtc-604	29	5	owner	owner	NOUN
ijtc-604	29	6	of	of	ADP
ijtc-604	29	7	the	the	DET
ijtc-604	29	8	boarding	boarding	NOUN
ijtc-604	29	9	house	house	NOUN
ijtc-604	29	10	is	be	AUX
ijtc-604	29	11	a	a	DET
ijtc-604	29	12	taxpayer	taxpayer	NOUN
ijtc-604	29	13	who	who	PRON
ijtc-604	29	14	only	only	ADV
ijtc-604	29	15	acts	act	VERB
ijtc-604	29	16	as	as	ADP
ijtc-604	29	17	a	a	DET
ijtc-604	29	18	tax	tax	NOUN
ijtc-604	29	19	collector	collector	NOUN
ijtc-604	29	20	(	(	PUNCT
ijtc-604	29	21	hapid	hapid	PROPN
ijtc-604	29	22	&	&	CCONJ
ijtc-604	29	23	hadrah	hadrah	PROPN
ijtc-604	29	24	,	,	PUNCT
ijtc-604	29	25	2016	2016	NUM
ijtc-604	29	26	;	;	PUNCT
ijtc-604	29	27	mills	mill	NOUN
ijtc-604	29	28	et	et	PROPN
ijtc-604	29	29	al	al	PROPN
ijtc-604	29	30	.	.	PROPN
ijtc-604	29	31	,	,	PUNCT
ijtc-604	29	32	2019	2019	NUM
ijtc-604	29	33	)	)	PUNCT
ijtc-604	29	34	.	.	PUNCT
ijtc-604	30	1	the	the	DET
ijtc-604	30	2	boarding	boarding	PROPN
ijtc-604	30	3	house	house	NOUN
ijtc-604	30	4	tax	tax	NOUN
ijtc-604	30	5	has	have	VERB
ijtc-604	30	6	relatively	relatively	ADV
ijtc-604	30	7	promising	promising	ADJ
ijtc-604	30	8	potential	potential	NOUN
ijtc-604	30	9	which	which	PRON
ijtc-604	30	10	is	be	AUX
ijtc-604	30	11	part	part	NOUN
ijtc-604	30	12	of	of	ADP
ijtc-604	30	13	the	the	DET
ijtc-604	30	14	hotel	hotel	NOUN
ijtc-604	30	15	tax	tax	NOUN
ijtc-604	30	16	category	category	NOUN
ijtc-604	30	17	so	so	SCONJ
ijtc-604	30	18	that	that	SCONJ
ijtc-604	30	19	it	it	PRON
ijtc-604	30	20	can	can	AUX
ijtc-604	30	21	increase	increase	VERB
ijtc-604	30	22	depok	depok	ADJ
ijtc-604	30	23	city	city	NOUN
ijtc-604	30	24	's	's	PART
ijtc-604	30	25	original	original	ADJ
ijtc-604	30	26	revenue	revenue	NOUN
ijtc-604	30	27	.	.	PUNCT
ijtc-604	31	1	based	base	VERB
ijtc-604	31	2	on	on	ADP
ijtc-604	31	3	the	the	DET
ijtc-604	31	4	regional	regional	ADJ
ijtc-604	31	5	regulation	regulation	NOUN
ijtc-604	31	6	of	of	ADP
ijtc-604	31	7	the	the	DET
ijtc-604	31	8	city	city	NOUN
ijtc-604	31	9	of	of	ADP
ijtc-604	31	10	depok	depok	PROPN
ijtc-604	31	11	number	number	NOUN
ijtc-604	31	12	07	07	NUM
ijtc-604	31	13	of	of	ADP
ijtc-604	31	14	2010	2010	NUM
ijtc-604	31	15	concerning	concern	VERB
ijtc-604	31	16	regional	regional	ADJ
ijtc-604	31	17	taxes	taxis	NOUN
ijtc-604	31	18	.	.	PUNCT
ijtc-604	32	1	this	this	DET
ijtc-604	32	2	boarding	boarding	NOUN
ijtc-604	32	3	house	house	NOUN
ijtc-604	32	4	tax	tax	NOUN
ijtc-604	32	5	only	only	ADV
ijtc-604	32	6	applies	apply	VERB
ijtc-604	32	7	to	to	ADP
ijtc-604	32	8	boarding	boarding	NOUN
ijtc-604	32	9	houses	house	NOUN
ijtc-604	32	10	that	that	PRON
ijtc-604	32	11	have	have	VERB
ijtc-604	32	12	more	more	ADJ
ijtc-604	32	13	than	than	ADP
ijtc-604	32	14	10	10	NUM
ijtc-604	32	15	(	(	PUNCT
ijtc-604	32	16	ten	ten	NUM
ijtc-604	32	17	)	)	PUNCT
ijtc-604	32	18	rooms	room	NOUN
ijtc-604	32	19	,	,	PUNCT
ijtc-604	32	20	at	at	ADP
ijtc-604	32	21	a	a	DET
ijtc-604	32	22	rate	rate	NOUN
ijtc-604	32	23	of	of	ADP
ijtc-604	32	24	10	10	NUM
ijtc-604	32	25	%	%	NOUN
ijtc-604	32	26	of	of	ADP
ijtc-604	32	27	the	the	DET
ijtc-604	32	28	total	total	ADJ
ijtc-604	32	29	payments	payment	NOUN
ijtc-604	32	30	made	make	VERB
ijtc-604	32	31	for	for	ADP
ijtc-604	32	32	one	one	NUM
ijtc-604	32	33	month	month	NOUN
ijtc-604	32	34	.	.	PUNCT
ijtc-604	33	1	based	base	VERB
ijtc-604	33	2	on	on	ADP
ijtc-604	33	3	data	datum	NOUN
ijtc-604	33	4	obtained	obtain	VERB
ijtc-604	33	5	from	from	ADP
ijtc-604	33	6	the	the	DET
ijtc-604	33	7	regional	regional	ADJ
ijtc-604	33	8	finance	finance	NOUN
ijtc-604	33	9	agency	agency	NOUN
ijtc-604	33	10	of	of	ADP
ijtc-604	33	11	depok	depok	PROPN
ijtc-604	33	12	city	city	PROPN
ijtc-604	33	13	,	,	PUNCT
ijtc-604	33	14	the	the	DET
ijtc-604	33	15	realization	realization	NOUN
ijtc-604	33	16	of	of	ADP
ijtc-604	33	17	hotel	hotel	NOUN
ijtc-604	33	18	tax	tax	NOUN
ijtc-604	33	19	receipts	receipt	NOUN
ijtc-604	33	20	for	for	ADP
ijtc-604	33	21	boarding	boarding	NOUN
ijtc-604	33	22	houses	house	NOUN
ijtc-604	33	23	in	in	ADP
ijtc-604	33	24	2018	2018	NUM
ijtc-604	33	25	-	-	SYM
ijtc-604	33	26	2021	2021	NUM
ijtc-604	33	27	every	every	DET
ijtc-604	33	28	year	year	NOUN
ijtc-604	33	29	always	always	ADV
ijtc-604	33	30	exceeds	exceed	VERB
ijtc-604	33	31	the	the	DET
ijtc-604	33	32	target	target	NOUN
ijtc-604	33	33	,	,	PUNCT
ijtc-604	33	34	this	this	PRON
ijtc-604	33	35	shows	show	VERB
ijtc-604	33	36	that	that	SCONJ
ijtc-604	33	37	the	the	DET
ijtc-604	33	38	increase	increase	NOUN
ijtc-604	33	39	is	be	AUX
ijtc-604	33	40	very	very	ADV
ijtc-604	33	41	significant	significant	ADJ
ijtc-604	33	42	.	.	PUNCT
ijtc-604	34	1	in	in	ADP
ijtc-604	34	2	2020	2020	NUM
ijtc-604	34	3	,	,	PUNCT
ijtc-604	34	4	it	it	PRON
ijtc-604	34	5	decreased	decrease	VERB
ijtc-604	34	6	from	from	ADP
ijtc-604	34	7	rp	rp	NOUN
ijtc-604	34	8	.	.	PROPN
ijtc-604	34	9	3,054,927,423	3,054,927,423	NUM
ijtc-604	34	10	to	to	ADP
ijtc-604	34	11	rp	rp	NOUN
ijtc-604	34	12	.	.	PROPN
ijtc-604	34	13	1,479,100,048	1,479,100,048	NUM
ijtc-604	34	14	,	,	PUNCT
ijtc-604	34	15	one	one	NUM
ijtc-604	34	16	of	of	ADP
ijtc-604	34	17	which	which	PRON
ijtc-604	34	18	was	be	AUX
ijtc-604	34	19	due	due	ADJ
ijtc-604	34	20	to	to	ADP
ijtc-604	34	21	the	the	DET
ijtc-604	34	22	covid-19	covid-19	PROPN
ijtc-604	34	23	outbreak	outbreak	NOUN
ijtc-604	34	24	which	which	PRON
ijtc-604	34	25	caused	cause	VERB
ijtc-604	34	26	some	some	DET
ijtc-604	34	27	migrants	migrant	NOUN
ijtc-604	34	28	affected	affect	VERB
ijtc-604	34	29	by	by	ADP
ijtc-604	34	30	the	the	DET
ijtc-604	34	31	pandemic	pandemic	NOUN
ijtc-604	34	32	to	to	PART
ijtc-604	34	33	choose	choose	VERB
ijtc-604	34	34	not	not	PART
ijtc-604	34	35	to	to	PART
ijtc-604	34	36	rent	rent	VERB
ijtc-604	34	37	a	a	DET
ijtc-604	34	38	boarding	boarding	NOUN
ijtc-604	34	39	house	house	NOUN
ijtc-604	34	40	anymore	anymore	ADV
ijtc-604	34	41	and	and	CCONJ
ijtc-604	34	42	return	return	VERB
ijtc-604	34	43	to	to	ADP
ijtc-604	34	44	their	their	PRON
ijtc-604	34	45	hometown	hometown	NOUN
ijtc-604	34	46	(	(	PUNCT
ijtc-604	34	47	andrew	andrew	PROPN
ijtc-604	34	48	&	&	CCONJ
ijtc-604	34	49	sari	sari	PROPN
ijtc-604	34	50	,	,	PUNCT
ijtc-604	34	51	2021	2021	NUM
ijtc-604	34	52	;	;	PUNCT
ijtc-604	34	53	indahsari	indahsari	PROPN
ijtc-604	34	54	&	&	CCONJ
ijtc-604	34	55	fitriandi	fitriandi	PROPN
ijtc-604	34	56	,	,	PUNCT
ijtc-604	34	57	2021	2021	NUM
ijtc-604	34	58	;	;	PUNCT
ijtc-604	34	59	ozdemir	ozdemir	PROPN
ijtc-604	34	60	et	et	PROPN
ijtc-604	34	61	al	al	PROPN
ijtc-604	34	62	.	.	PROPN
ijtc-604	34	63	,	,	PUNCT
ijtc-604	34	64	2021	2021	NUM
ijtc-604	34	65	;	;	PUNCT
ijtc-604	34	66	syahnaz	syahnaz	NOUN
ijtc-604	34	67	,	,	PUNCT
ijtc-604	34	68	2021	2021	NUM
ijtc-604	34	69	)	)	PUNCT
ijtc-604	34	70	.	.	PUNCT
ijtc-604	35	1	based	base	VERB
ijtc-604	35	2	on	on	ADP
ijtc-604	35	3	data	datum	NOUN
ijtc-604	35	4	on	on	ADP
ijtc-604	35	5	the	the	DET
ijtc-604	35	6	growth	growth	NOUN
ijtc-604	35	7	of	of	ADP
ijtc-604	35	8	boarding	boarding	NOUN
ijtc-604	35	9	house	house	NOUN
ijtc-604	35	10	taxpayers	taxpayer	NOUN
ijtc-604	35	11	from	from	ADP
ijtc-604	35	12	the	the	DET
ijtc-604	35	13	regional	regional	ADJ
ijtc-604	35	14	finance	finance	NOUN
ijtc-604	35	15	agency	agency	NOUN
ijtc-604	35	16	of	of	ADP
ijtc-604	35	17	depok	depok	PROPN
ijtc-604	35	18	city	city	PROPN
ijtc-604	35	19	,	,	PUNCT
ijtc-604	35	20	the	the	DET
ijtc-604	35	21	number	number	NOUN
ijtc-604	35	22	of	of	ADP
ijtc-604	35	23	boarding	boarding	NOUN
ijtc-604	35	24	house	house	NOUN
ijtc-604	35	25	taxpayers	taxpayer	NOUN
ijtc-604	35	26	has	have	AUX
ijtc-604	35	27	increased	increase	VERB
ijtc-604	35	28	from	from	ADP
ijtc-604	35	29	year	year	NOUN
ijtc-604	35	30	to	to	ADP
ijtc-604	35	31	year	year	NOUN
ijtc-604	35	32	.	.	PUNCT
ijtc-604	36	1	this	this	PRON
ijtc-604	36	2	shows	show	VERB
ijtc-604	36	3	the	the	DET
ijtc-604	36	4	potential	potential	NOUN
ijtc-604	36	5	to	to	PART
ijtc-604	36	6	increase	increase	VERB
ijtc-604	36	7	the	the	DET
ijtc-604	36	8	number	number	NOUN
ijtc-604	36	9	of	of	ADP
ijtc-604	36	10	boarding	boarding	NOUN
ijtc-604	36	11	house	house	NOUN
ijtc-604	36	12	taxpayers	taxpayer	NOUN
ijtc-604	36	13	in	in	ADP
ijtc-604	36	14	depok	depok	PROPN
ijtc-604	36	15	city	city	PROPN
ijtc-604	36	16	along	along	ADP
ijtc-604	36	17	with	with	ADP
ijtc-604	36	18	the	the	DET
ijtc-604	36	19	increasing	increase	VERB
ijtc-604	36	20	number	number	NOUN
ijtc-604	36	21	of	of	ADP
ijtc-604	36	22	boarding	boarding	NOUN
ijtc-604	36	23	house	house	NOUN
ijtc-604	36	24	businesses	business	NOUN
ijtc-604	36	25	.	.	PUNCT
ijtc-604	37	1	problems	problem	NOUN
ijtc-604	37	2	that	that	PRON
ijtc-604	37	3	occur	occur	VERB
ijtc-604	37	4	in	in	ADP
ijtc-604	37	5	the	the	DET
ijtc-604	37	6	collection	collection	NOUN
ijtc-604	37	7	of	of	ADP
ijtc-604	37	8	hotel	hotel	NOUN
ijtc-604	37	9	taxes	taxis	NOUN
ijtc-604	37	10	on	on	ADP
ijtc-604	37	11	boarding	boarding	NOUN
ijtc-604	37	12	houses	house	NOUN
ijtc-604	37	13	of	of	ADP
ijtc-604	37	14	more	more	ADJ
ijtc-604	37	15	than	than	ADP
ijtc-604	37	16	10	10	NUM
ijtc-604	37	17	rooms	room	NOUN
ijtc-604	37	18	in	in	ADP
ijtc-604	37	19	depok	depok	PROPN
ijtc-604	37	20	city	city	PROPN
ijtc-604	37	21	,	,	PUNCT
ijtc-604	37	22	including	include	VERB
ijtc-604	37	23	:	:	PUNCT
ijtc-604	37	24	first	first	ADV
ijtc-604	37	25	,	,	PUNCT
ijtc-604	37	26	the	the	DET
ijtc-604	37	27	lack	lack	NOUN
ijtc-604	37	28	of	of	ADP
ijtc-604	37	29	understanding	understanding	NOUN
ijtc-604	37	30	of	of	ADP
ijtc-604	37	31	the	the	DET
ijtc-604	37	32	owner	owner	NOUN
ijtc-604	37	33	of	of	ADP
ijtc-604	37	34	the	the	DET
ijtc-604	37	35	boarding	boarding	NOUN
ijtc-604	37	36	house	house	NOUN
ijtc-604	37	37	will	will	AUX
ijtc-604	37	38	be	be	AUX
ijtc-604	37	39	tax	tax	NOUN
ijtc-604	37	40	aware	aware	ADJ
ijtc-604	37	41	,	,	PUNCT
ijtc-604	37	42	this	this	PRON
ijtc-604	37	43	is	be	AUX
ijtc-604	37	44	proven	prove	VERB
ijtc-604	37	45	by	by	ADP
ijtc-604	37	46	the	the	DET
ijtc-604	37	47	many	many	ADJ
ijtc-604	37	48	objects	object	NOUN
ijtc-604	37	49	of	of	ADP
ijtc-604	37	50	boarding	boarding	NOUN
ijtc-604	37	51	houses	house	NOUN
ijtc-604	37	52	tax	tax	NOUN
ijtc-604	37	53	of	of	ADP
ijtc-604	37	54	more	more	ADJ
ijtc-604	37	55	than	than	ADP
ijtc-604	37	56	ten	ten	NUM
ijtc-604	37	57	rooms	room	NOUN
ijtc-604	37	58	that	that	PRON
ijtc-604	37	59	have	have	AUX
ijtc-604	37	60	not	not	PART
ijtc-604	37	61	been	be	AUX
ijtc-604	37	62	reported	report	VERB
ijtc-604	37	63	by	by	ADP
ijtc-604	37	64	the	the	DET
ijtc-604	37	65	taxpayer	taxpayer	NOUN
ijtc-604	37	66	.	.	PUNCT
ijtc-604	38	1	second	second	ADJ
ijtc-604	38	2	,	,	PUNCT
ijtc-604	38	3	the	the	DET
ijtc-604	38	4	socialization	socialization	NOUN
ijtc-604	38	5	carried	carry	VERB
ijtc-604	38	6	out	out	ADP
ijtc-604	38	7	by	by	ADP
ijtc-604	38	8	the	the	DET
ijtc-604	38	9	relevant	relevant	ADJ
ijtc-604	38	10	agency	agency	NOUN
ijtc-604	38	11	has	have	AUX
ijtc-604	38	12	not	not	PART
ijtc-604	38	13	been	be	AUX
ijtc-604	38	14	effective	effective	ADJ
ijtc-604	38	15	to	to	ADP
ijtc-604	38	16	the	the	DET
ijtc-604	38	17	owner	owner	NOUN
ijtc-604	38	18	of	of	ADP
ijtc-604	38	19	the	the	DET
ijtc-604	38	20	boarding	boarding	NOUN
ijtc-604	38	21	house	house	NOUN
ijtc-604	38	22	.	.	PUNCT
ijtc-604	39	1	and	and	CCONJ
ijtc-604	39	2	boarding	boarding	NOUN
ijtc-604	39	3	house	house	NOUN
ijtc-604	39	4	owners	owner	NOUN
ijtc-604	39	5	are	be	AUX
ijtc-604	39	6	reluctant	reluctant	ADJ
ijtc-604	39	7	to	to	PART
ijtc-604	39	8	fulfill	fulfill	VERB
ijtc-604	39	9	their	their	PRON
ijtc-604	39	10	obligations	obligation	NOUN
ijtc-604	39	11	to	to	PART
ijtc-604	39	12	report	report	VERB
ijtc-604	39	13	and	and	CCONJ
ijtc-604	39	14	pay	pay	VERB
ijtc-604	39	15	taxes	taxis	NOUN
ijtc-604	39	16	.	.	PUNCT
ijtc-604	40	1	sometimes	sometimes	ADV
ijtc-604	40	2	the	the	DET
ijtc-604	40	3	owners	owner	NOUN
ijtc-604	40	4	of	of	ADP
ijtc-604	40	5	boarding	boarding	NOUN
ijtc-604	40	6	houses	house	NOUN
ijtc-604	40	7	cover	cover	VERB
ijtc-604	40	8	up	up	ADP
ijtc-604	40	9	the	the	DET
ijtc-604	40	10	truth	truth	NOUN
ijtc-604	40	11	,	,	PUNCT
ijtc-604	40	12	for	for	ADP
ijtc-604	40	13	example	example	NOUN
ijtc-604	40	14	by	by	ADP
ijtc-604	40	15	saying	say	VERB
ijtc-604	40	16	that	that	SCONJ
ijtc-604	40	17	the	the	DET
ijtc-604	40	18	number	number	NOUN
ijtc-604	40	19	of	of	ADP
ijtc-604	40	20	rooms	room	NOUN
ijtc-604	40	21	used	use	VERB
ijtc-604	40	22	is	be	AUX
ijtc-604	40	23	less	less	ADJ
ijtc-604	40	24	than	than	ADP
ijtc-604	40	25	ten	ten	NUM
ijtc-604	40	26	rooms	room	NOUN
ijtc-604	40	27	.	.	PUNCT
ijtc-604	41	1	meanwhile	meanwhile	ADV
ijtc-604	41	2	,	,	PUNCT
ijtc-604	41	3	the	the	DET
ijtc-604	41	4	regional	regional	ADJ
ijtc-604	41	5	finance	finance	NOUN
ijtc-604	41	6	agency	agency	NOUN
ijtc-604	41	7	,	,	PUNCT
ijtc-604	41	8	which	which	PRON
ijtc-604	41	9	handles	handle	VERB
ijtc-604	41	10	hotel	hotel	NOUN
ijtc-604	41	11	taxes	taxis	NOUN
ijtc-604	41	12	on	on	ADP
ijtc-604	41	13	boarding	boarding	NOUN
ijtc-604	41	14	houses	house	NOUN
ijtc-604	41	15	,	,	PUNCT
ijtc-604	41	16	is	be	AUX
ijtc-604	41	17	having	have	VERB
ijtc-604	41	18	difficulty	difficulty	NOUN
ijtc-604	41	19	registering	register	VERB
ijtc-604	41	20	the	the	DET
ijtc-604	41	21	owners	owner	NOUN
ijtc-604	41	22	.	.	PUNCT
ijtc-604	42	1	this	this	PRON
ijtc-604	42	2	is	be	AUX
ijtc-604	42	3	because	because	SCONJ
ijtc-604	42	4	the	the	DET
ijtc-604	42	5	owner	owner	NOUN
ijtc-604	42	6	is	be	AUX
ijtc-604	42	7	difficult	difficult	ADJ
ijtc-604	42	8	to	to	PART
ijtc-604	42	9	find	find	VERB
ijtc-604	42	10	.	.	PUNCT
ijtc-604	43	1	with	with	ADP
ijtc-604	43	2	the	the	DET
ijtc-604	43	3	problems	problem	NOUN
ijtc-604	43	4	encountered	encounter	VERB
ijtc-604	43	5	,	,	PUNCT
ijtc-604	43	6	researchers	researcher	NOUN
ijtc-604	43	7	are	be	AUX
ijtc-604	43	8	interested	interested	ADJ
ijtc-604	43	9	in	in	ADP
ijtc-604	43	10	conducting	conduct	VERB
ijtc-604	43	11	research	research	NOUN
ijtc-604	43	12	on	on	ADP
ijtc-604	43	13	"	"	PUNCT
ijtc-604	43	14	implementation	implementation	NOUN
ijtc-604	43	15	of	of	ADP
ijtc-604	43	16	hotel	hotel	NOUN
ijtc-604	43	17	tax	tax	NOUN
ijtc-604	43	18	collection	collection	NOUN
ijtc-604	43	19	on	on	ADP
ijtc-604	43	20	boarding	boarding	NOUN
ijtc-604	43	21	houses	house	NOUN
ijtc-604	43	22	in	in	ADP
ijtc-604	43	23	depok	depok	ADJ
ijtc-604	43	24	city	city	NOUN
ijtc-604	43	25	in	in	ADP
ijtc-604	43	26	2018	2018	NUM
ijtc-604	43	27	-	-	SYM
ijtc-604	43	28	2021	2021	NUM
ijtc-604	43	29	"	"	PUNCT
ijtc-604	43	30	,	,	PUNCT
ijtc-604	43	31	with	with	ADP
ijtc-604	43	32	the	the	DET
ijtc-604	43	33	aim	aim	NOUN
ijtc-604	43	34	of	of	ADP
ijtc-604	43	35	knowing	know	VERB
ijtc-604	43	36	the	the	DET
ijtc-604	43	37	implementation	implementation	NOUN
ijtc-604	43	38	of	of	ADP
ijtc-604	43	39	hotel	hotel	NOUN
ijtc-604	43	40	tax	tax	NOUN
ijtc-604	43	41	collection	collection	NOUN
ijtc-604	43	42	on	on	ADP
ijtc-604	43	43	boarding	boarding	NOUN
ijtc-604	43	44	houses	house	NOUN
ijtc-604	43	45	in	in	ADP
ijtc-604	43	46	the	the	DET
ijtc-604	43	47	effect	effect	NOUN
ijtc-604	43	48	of	of	ADP
ijtc-604	43	49	price	price	NOUN
ijtc-604	43	50	earning	earning	NOUN
ijtc-604	43	51	ratio	ratio	NOUN
ijtc-604	43	52	,	,	PUNCT
ijtc-604	43	53	return	return	VERB
ijtc-604	43	54	on	on	ADP
ijtc-604	43	55	equity	equity	NOUN
ijtc-604	43	56	,	,	PUNCT
ijtc-604	43	57	debt	debt	NOUN
ijtc-604	43	58	to	to	ADP
ijtc-604	43	59	equity	equity	NOUN
ijtc-604	43	60	ratio	ratio	NOUN
ijtc-604	43	61	,	,	PUNCT
ijtc-604	43	62	firm	firm	ADJ
ijtc-604	43	63	size	size	NOUN
ijtc-604	43	64	,	,	PUNCT
ijtc-604	43	65	and	and	CCONJ
ijtc-604	43	66	dividend	dividend	VERB
ijtc-604	43	67	payout	payout	ADJ
ijtc-604	43	68	ratio	ratio	NOUN
ijtc-604	43	69	to	to	ADP
ijtc-604	43	70	the	the	DET
ijtc-604	43	71	stock	stock	NOUN
ijtc-604	43	72	returns	return	NOUN
ijtc-604	43	73	on	on	ADP
ijtc-604	43	74	banks	bank	NOUN
ijtc-604	43	75	listed	list	VERB
ijtc-604	43	76	in	in	ADP
ijtc-604	43	77	lq45	lq45	PROPN
ijtc-604	43	78	index	index	NOUN
ijtc-604	43	79	2015	2015	NUM
ijtc-604	43	80	-	-	SYM
ijtc-604	43	81	2020	2020	NUM
ijtc-604	43	82	kartika	kartika	PROPN
ijtc-604	43	83	,	,	PUNCT
ijtc-604	43	84	handrijaningsih	handrijaningsih	PROPN
ijtc-604	43	85	,	,	PUNCT
ijtc-604	43	86	t.r	t.r	PROPN
ijtc-604	43	87	,	,	PUNCT
ijtc-604	43	88	and	and	CCONJ
ijtc-604	43	89	anisah	anisah	NOUN
ijtc-604	43	90	450	450	NUM
ijtc-604	44	1	|	|	ADV
ijtc-604	44	2	ilomata	ilomata	PROPN
ijtc-604	44	3	international	international	ADJ
ijtc-604	44	4	journal	journal	NOUN
ijtc-604	44	5	of	of	ADP
ijtc-604	44	6	tax	tax	PROPN
ijtc-604	44	7	&	&	CCONJ
ijtc-604	44	8	accounting	accounting	PROPN
ijtc-604	44	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-604	44	10	depok	depok	PROPN
ijtc-604	44	11	city	city	NOUN
ijtc-604	44	12	,	,	PUNCT
ijtc-604	44	13	knowing	know	VERB
ijtc-604	44	14	the	the	DET
ijtc-604	44	15	obstacles	obstacle	NOUN
ijtc-604	44	16	that	that	PRON
ijtc-604	44	17	affect	affect	VERB
ijtc-604	44	18	the	the	DET
ijtc-604	44	19	implementation	implementation	NOUN
ijtc-604	44	20	the	the	DET
ijtc-604	44	21	policy	policy	NOUN
ijtc-604	44	22	as	as	ADV
ijtc-604	44	23	well	well	ADV
ijtc-604	44	24	as	as	ADP
ijtc-604	44	25	the	the	DET
ijtc-604	44	26	efforts	effort	NOUN
ijtc-604	44	27	made	make	VERB
ijtc-604	44	28	in	in	ADP
ijtc-604	44	29	the	the	DET
ijtc-604	44	30	obstacles	obstacle	NOUN
ijtc-604	44	31	that	that	PRON
ijtc-604	44	32	occur	occur	VERB
ijtc-604	44	33	.	.	PUNCT
ijtc-604	45	1	basic	basic	ADJ
ijtc-604	45	2	tax	tax	NOUN
ijtc-604	45	3	theory	theory	NOUN
ijtc-604	45	4	taxes	taxis	NOUN
ijtc-604	45	5	are	be	AUX
ijtc-604	45	6	public	public	ADJ
ijtc-604	45	7	contributions	contribution	NOUN
ijtc-604	45	8	to	to	ADP
ijtc-604	45	9	the	the	DET
ijtc-604	45	10	state	state	NOUN
ijtc-604	45	11	(	(	PUNCT
ijtc-604	45	12	which	which	PRON
ijtc-604	45	13	can	can	AUX
ijtc-604	45	14	be	be	AUX
ijtc-604	45	15	imposed	impose	VERB
ijtc-604	45	16	)	)	PUNCT
ijtc-604	45	17	which	which	PRON
ijtc-604	45	18	are	be	AUX
ijtc-604	45	19	owed	owe	VERB
ijtc-604	45	20	by	by	ADP
ijtc-604	45	21	those	those	PRON
ijtc-604	45	22	who	who	PRON
ijtc-604	45	23	are	be	AUX
ijtc-604	45	24	obliged	oblige	VERB
ijtc-604	45	25	to	to	PART
ijtc-604	45	26	pay	pay	VERB
ijtc-604	45	27	them	they	PRON
ijtc-604	45	28	according	accord	VERB
ijtc-604	45	29	to	to	ADP
ijtc-604	45	30	general	general	ADJ
ijtc-604	45	31	regulations	regulation	NOUN
ijtc-604	45	32	(	(	PUNCT
ijtc-604	45	33	laws	law	NOUN
ijtc-604	45	34	)	)	PUNCT
ijtc-604	45	35	with	with	ADP
ijtc-604	45	36	no	no	DET
ijtc-604	45	37	return	return	NOUN
ijtc-604	45	38	of	of	ADP
ijtc-604	45	39	achievement	achievement	NOUN
ijtc-604	45	40	that	that	PRON
ijtc-604	45	41	can	can	AUX
ijtc-604	45	42	be	be	AUX
ijtc-604	45	43	directly	directly	ADV
ijtc-604	45	44	appointed	appoint	VERB
ijtc-604	45	45	and	and	CCONJ
ijtc-604	45	46	whose	whose	DET
ijtc-604	45	47	purpose	purpose	NOUN
ijtc-604	45	48	is	be	AUX
ijtc-604	45	49	to	to	PART
ijtc-604	45	50	finance	finance	VERB
ijtc-604	45	51	general	general	ADJ
ijtc-604	45	52	expenses	expense	NOUN
ijtc-604	45	53	in	in	ADP
ijtc-604	45	54	connection	connection	NOUN
ijtc-604	45	55	with	with	ADP
ijtc-604	45	56	the	the	DET
ijtc-604	45	57	duties	duty	NOUN
ijtc-604	45	58	of	of	ADP
ijtc-604	45	59	the	the	DET
ijtc-604	45	60	state	state	NOUN
ijtc-604	45	61	.	.	PUNCT
ijtc-604	46	1	to	to	PART
ijtc-604	46	2	run	run	VERB
ijtc-604	46	3	the	the	DET
ijtc-604	46	4	government	government	NOUN
ijtc-604	46	5	(	(	PUNCT
ijtc-604	46	6	harjo	harjo	PROPN
ijtc-604	46	7	,	,	PUNCT
ijtc-604	46	8	2019	2019	NUM
ijtc-604	46	9	;	;	PUNCT
ijtc-604	46	10	mardiasmo	mardiasmo	NOUN
ijtc-604	46	11	,	,	PUNCT
ijtc-604	46	12	2016	2016	NUM
ijtc-604	46	13	)	)	PUNCT
ijtc-604	46	14	.	.	PUNCT
ijtc-604	47	1	tax	tax	NOUN
ijtc-604	47	2	elements	element	NOUN
ijtc-604	47	3	1	1	NUM
ijtc-604	47	4	.	.	PUNCT
ijtc-604	48	1	contributions	contribution	NOUN
ijtc-604	48	2	from	from	ADP
ijtc-604	48	3	the	the	DET
ijtc-604	48	4	people	people	NOUN
ijtc-604	48	5	to	to	ADP
ijtc-604	48	6	the	the	DET
ijtc-604	48	7	state	state	NOUN
ijtc-604	48	8	.	.	PUNCT
ijtc-604	49	1	only	only	ADV
ijtc-604	49	2	the	the	DET
ijtc-604	49	3	state	state	NOUN
ijtc-604	49	4	has	have	VERB
ijtc-604	49	5	the	the	DET
ijtc-604	49	6	right	right	NOUN
ijtc-604	49	7	to	to	PART
ijtc-604	49	8	collect	collect	VERB
ijtc-604	49	9	taxes	taxis	NOUN
ijtc-604	49	10	.	.	PUNCT
ijtc-604	50	1	the	the	DET
ijtc-604	50	2	contribution	contribution	NOUN
ijtc-604	50	3	is	be	AUX
ijtc-604	50	4	in	in	ADP
ijtc-604	50	5	the	the	DET
ijtc-604	50	6	form	form	NOUN
ijtc-604	50	7	of	of	ADP
ijtc-604	50	8	money	money	NOUN
ijtc-604	50	9	(	(	PUNCT
ijtc-604	50	10	not	not	PART
ijtc-604	50	11	goods	good	NOUN
ijtc-604	50	12	)	)	PUNCT
ijtc-604	50	13	.	.	PUNCT
ijtc-604	51	1	2	2	X
ijtc-604	51	2	.	.	PUNCT
ijtc-604	51	3	based	base	VERB
ijtc-604	51	4	on	on	ADP
ijtc-604	51	5	the	the	DET
ijtc-604	51	6	law	law	NOUN
ijtc-604	51	7	.	.	PUNCT
ijtc-604	52	1	taxes	taxis	NOUN
ijtc-604	52	2	are	be	AUX
ijtc-604	52	3	collected	collect	VERB
ijtc-604	52	4	based	base	VERB
ijtc-604	52	5	on	on	ADP
ijtc-604	52	6	or	or	CCONJ
ijtc-604	52	7	with	with	ADP
ijtc-604	52	8	the	the	DET
ijtc-604	52	9	force	force	NOUN
ijtc-604	52	10	of	of	ADP
ijtc-604	52	11	the	the	DET
ijtc-604	52	12	law	law	NOUN
ijtc-604	52	13	and	and	CCONJ
ijtc-604	52	14	its	its	PRON
ijtc-604	52	15	implementing	implement	VERB
ijtc-604	52	16	rules	rule	NOUN
ijtc-604	52	17	.	.	PUNCT
ijtc-604	53	1	3	3	X
ijtc-604	53	2	.	.	X
ijtc-604	53	3	without	without	ADP
ijtc-604	53	4	reciprocal	reciprocal	ADJ
ijtc-604	53	5	services	service	NOUN
ijtc-604	53	6	or	or	CCONJ
ijtc-604	53	7	counter	counter	NOUN
ijtc-604	53	8	-	-	NOUN
ijtc-604	53	9	achievements	achievement	NOUN
ijtc-604	53	10	from	from	ADP
ijtc-604	53	11	countries	country	NOUN
ijtc-604	53	12	that	that	PRON
ijtc-604	53	13	can	can	AUX
ijtc-604	53	14	be	be	AUX
ijtc-604	53	15	directly	directly	ADV
ijtc-604	53	16	appointed	appoint	VERB
ijtc-604	53	17	.	.	PUNCT
ijtc-604	54	1	in	in	ADP
ijtc-604	54	2	the	the	DET
ijtc-604	54	3	payment	payment	NOUN
ijtc-604	54	4	of	of	ADP
ijtc-604	54	5	taxes	taxis	NOUN
ijtc-604	54	6	can	can	AUX
ijtc-604	54	7	not	not	PART
ijtc-604	54	8	be	be	AUX
ijtc-604	54	9	shown	show	VERB
ijtc-604	54	10	the	the	DET
ijtc-604	54	11	existence	existence	NOUN
ijtc-604	54	12	of	of	ADP
ijtc-604	54	13	individual	individual	ADJ
ijtc-604	54	14	contraachievement	contraachievement	NOUN
ijtc-604	54	15	by	by	ADP
ijtc-604	54	16	the	the	DET
ijtc-604	54	17	government	government	NOUN
ijtc-604	54	18	.	.	PUNCT
ijtc-604	55	1	4	4	X
ijtc-604	55	2	.	.	X
ijtc-604	55	3	used	use	VERB
ijtc-604	55	4	to	to	PART
ijtc-604	55	5	finance	finance	VERB
ijtc-604	55	6	state	state	NOUN
ijtc-604	55	7	households	household	NOUN
ijtc-604	55	8	,	,	PUNCT
ijtc-604	55	9	namely	namely	ADV
ijtc-604	55	10	expenditures	expenditure	NOUN
ijtc-604	55	11	that	that	PRON
ijtc-604	55	12	are	be	AUX
ijtc-604	55	13	beneficial	beneficial	ADJ
ijtc-604	55	14	to	to	ADP
ijtc-604	55	15	the	the	DET
ijtc-604	55	16	wider	wide	ADJ
ijtc-604	55	17	community	community	NOUN
ijtc-604	55	18	local	local	ADJ
ijtc-604	55	19	tax	tax	NOUN
ijtc-604	55	20	regional	regional	ADJ
ijtc-604	55	21	tax	tax	NOUN
ijtc-604	55	22	is	be	AUX
ijtc-604	55	23	a	a	DET
ijtc-604	55	24	tax	tax	NOUN
ijtc-604	55	25	that	that	PRON
ijtc-604	55	26	the	the	DET
ijtc-604	55	27	regional	regional	ADJ
ijtc-604	55	28	government	government	NOUN
ijtc-604	55	29	determines	determine	VERB
ijtc-604	55	30	and	and	CCONJ
ijtc-604	55	31	collects	collect	VERB
ijtc-604	55	32	taxes	taxis	NOUN
ijtc-604	55	33	based	base	VERB
ijtc-604	55	34	on	on	ADP
ijtc-604	55	35	regional	regional	ADJ
ijtc-604	55	36	regulations	regulation	NOUN
ijtc-604	55	37	(	(	PUNCT
ijtc-604	55	38	perda	perda	PROPN
ijtc-604	55	39	)	)	PUNCT
ijtc-604	55	40	to	to	PART
ijtc-604	55	41	be	be	AUX
ijtc-604	55	42	ratified	ratify	VERB
ijtc-604	55	43	in	in	ADP
ijtc-604	55	44	the	the	DET
ijtc-604	55	45	regional	regional	ADJ
ijtc-604	55	46	revenue	revenue	NOUN
ijtc-604	55	47	and	and	CCONJ
ijtc-604	55	48	expenditure	expenditure	NOUN
ijtc-604	55	49	budget	budget	NOUN
ijtc-604	55	50	and	and	CCONJ
ijtc-604	55	51	used	use	VERB
ijtc-604	55	52	to	to	PART
ijtc-604	55	53	finance	finance	VERB
ijtc-604	55	54	regional	regional	ADJ
ijtc-604	55	55	families	family	NOUN
ijtc-604	55	56	(	(	PUNCT
ijtc-604	55	57	harjo	harjo	NOUN
ijtc-604	55	58	,	,	PUNCT
ijtc-604	55	59	2019	2019	NUM
ijtc-604	55	60	;	;	PUNCT
ijtc-604	55	61	mardiasmo	mardiasmo	NOUN
ijtc-604	55	62	,	,	PUNCT
ijtc-604	55	63	2018	2018	NUM
ijtc-604	55	64	;	;	PUNCT
ijtc-604	55	65	pohan	pohan	NOUN
ijtc-604	55	66	,	,	PUNCT
ijtc-604	55	67	2021	2021	NUM
ijtc-604	55	68	)	)	PUNCT
ijtc-604	55	69	.	.	PUNCT
ijtc-604	56	1	types	type	NOUN
ijtc-604	56	2	of	of	ADP
ijtc-604	56	3	regional	regional	ADJ
ijtc-604	56	4	taxes	taxis	NOUN
ijtc-604	56	5	based	base	VERB
ijtc-604	56	6	on	on	ADP
ijtc-604	56	7	law	law	NOUN
ijtc-604	56	8	number	number	NOUN
ijtc-604	56	9	28	28	NUM
ijtc-604	56	10	of	of	ADP
ijtc-604	56	11	2009	2009	NUM
ijtc-604	56	12	concerning	concern	VERB
ijtc-604	56	13	regional	regional	ADJ
ijtc-604	56	14	taxes	taxis	NOUN
ijtc-604	56	15	and	and	CCONJ
ijtc-604	56	16	regional	regional	ADJ
ijtc-604	56	17	levies	levy	NOUN
ijtc-604	56	18	(	(	PUNCT
ijtc-604	56	19	pohan	pohan	NOUN
ijtc-604	56	20	,	,	PUNCT
ijtc-604	56	21	2021	2021	NUM
ijtc-604	56	22	;	;	PUNCT
ijtc-604	56	23	samudra	samudra	PROPN
ijtc-604	56	24	,	,	PUNCT
ijtc-604	56	25	2016	2016	NUM
ijtc-604	56	26	)	)	PUNCT
ijtc-604	56	27	,	,	PUNCT
ijtc-604	56	28	regional	regional	ADJ
ijtc-604	56	29	taxes	taxis	NOUN
ijtc-604	56	30	are	be	AUX
ijtc-604	56	31	divided	divide	VERB
ijtc-604	56	32	into	into	ADP
ijtc-604	56	33	2	2	NUM
ijtc-604	56	34	types	type	NOUN
ijtc-604	56	35	,	,	PUNCT
ijtc-604	56	36	namely	namely	ADV
ijtc-604	56	37	1	1	NUM
ijtc-604	56	38	.	.	PUNCT
ijtc-604	56	39	provincial	provincial	ADJ
ijtc-604	56	40	taxes	taxis	NOUN
ijtc-604	56	41	,	,	PUNCT
ijtc-604	56	42	consisting	consist	VERB
ijtc-604	56	43	of	of	ADP
ijtc-604	56	44	:	:	PUNCT
ijtc-604	56	45	a.	a.	NOUN
ijtc-604	56	46	vehicle	vehicle	NOUN
ijtc-604	56	47	tax	tax	NOUN
ijtc-604	56	48	;	;	PUNCT
ijtc-604	56	49	b.	b.	PROPN
ijtc-604	56	50	duty	duty	NOUN
ijtc-604	56	51	on	on	ADP
ijtc-604	56	52	transfer	transfer	NOUN
ijtc-604	56	53	of	of	ADP
ijtc-604	56	54	motor	motor	NOUN
ijtc-604	56	55	vehicle	vehicle	NOUN
ijtc-604	56	56	names	name	NOUN
ijtc-604	56	57	;	;	PUNCT
ijtc-604	56	58	c.	c.	PROPN
ijtc-604	56	59	motor	motor	PROPN
ijtc-604	56	60	vehicle	vehicle	NOUN
ijtc-604	56	61	fuel	fuel	NOUN
ijtc-604	56	62	tax	tax	NOUN
ijtc-604	56	63	;	;	PUNCT
ijtc-604	56	64	d.	d.	PROPN
ijtc-604	56	65	surface	surface	PROPN
ijtc-604	56	66	water	water	NOUN
ijtc-604	56	67	tax	tax	NOUN
ijtc-604	56	68	;	;	PUNCT
ijtc-604	56	69	and	and	CCONJ
ijtc-604	56	70	e.	e.	PROPN
ijtc-604	56	71	cigarette	cigarette	PROPN
ijtc-604	56	72	tax	tax	NOUN
ijtc-604	56	73	2	2	NUM
ijtc-604	56	74	.	.	PUNCT
ijtc-604	56	75	regency	regency	PROPN
ijtc-604	56	76	/	/	SYM
ijtc-604	56	77	city	city	NOUN
ijtc-604	56	78	taxes	taxis	NOUN
ijtc-604	56	79	consist	consist	VERB
ijtc-604	56	80	of	of	ADP
ijtc-604	56	81	:	:	PUNCT
ijtc-604	56	82	a.	a.	NOUN
ijtc-604	56	83	hotel	hotel	PROPN
ijtc-604	56	84	tax	tax	NOUN
ijtc-604	56	85	;	;	PUNCT
ijtc-604	56	86	b.	b.	PROPN
ijtc-604	56	87	restaurant	restaurant	PROPN
ijtc-604	56	88	tax	tax	NOUN
ijtc-604	56	89	;	;	PUNCT
ijtc-604	56	90	the	the	DET
ijtc-604	56	91	effect	effect	NOUN
ijtc-604	56	92	of	of	ADP
ijtc-604	56	93	price	price	NOUN
ijtc-604	56	94	earning	earning	NOUN
ijtc-604	56	95	ratio	ratio	NOUN
ijtc-604	56	96	,	,	PUNCT
ijtc-604	56	97	return	return	VERB
ijtc-604	56	98	on	on	ADP
ijtc-604	56	99	equity	equity	NOUN
ijtc-604	56	100	,	,	PUNCT
ijtc-604	56	101	debt	debt	NOUN
ijtc-604	56	102	to	to	ADP
ijtc-604	56	103	equity	equity	NOUN
ijtc-604	56	104	ratio	ratio	NOUN
ijtc-604	56	105	,	,	PUNCT
ijtc-604	56	106	firm	firm	ADJ
ijtc-604	56	107	size	size	NOUN
ijtc-604	56	108	,	,	PUNCT
ijtc-604	56	109	and	and	CCONJ
ijtc-604	56	110	dividend	dividend	VERB
ijtc-604	56	111	payout	payout	ADJ
ijtc-604	56	112	ratio	ratio	NOUN
ijtc-604	56	113	to	to	ADP
ijtc-604	56	114	the	the	DET
ijtc-604	56	115	stock	stock	NOUN
ijtc-604	56	116	returns	return	NOUN
ijtc-604	56	117	on	on	ADP
ijtc-604	56	118	banks	bank	NOUN
ijtc-604	56	119	listed	list	VERB
ijtc-604	56	120	in	in	ADP
ijtc-604	56	121	lq45	lq45	PROPN
ijtc-604	56	122	index	index	NOUN
ijtc-604	56	123	2015	2015	NUM
ijtc-604	56	124	-	-	SYM
ijtc-604	56	125	2020	2020	NUM
ijtc-604	56	126	kartika	kartika	PROPN
ijtc-604	56	127	,	,	PUNCT
ijtc-604	56	128	handrijaningsih	handrijaningsih	PROPN
ijtc-604	56	129	,	,	PUNCT
ijtc-604	56	130	t.r	t.r	PROPN
ijtc-604	56	131	,	,	PUNCT
ijtc-604	56	132	and	and	CCONJ
ijtc-604	56	133	anisah	anisah	NOUN
ijtc-604	56	134	451	451	NUM
ijtc-604	57	1	|	|	ADV
ijtc-604	57	2	ilomata	ilomata	PROPN
ijtc-604	57	3	international	international	ADJ
ijtc-604	57	4	journal	journal	NOUN
ijtc-604	57	5	of	of	ADP
ijtc-604	57	6	tax	tax	PROPN
ijtc-604	57	7	&	&	CCONJ
ijtc-604	57	8	accounting	accounting	PROPN
ijtc-604	57	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-604	57	10	c.	c.	PROPN
ijtc-604	57	11	entertainment	entertainment	NOUN
ijtc-604	57	12	tax	tax	NOUN
ijtc-604	57	13	;	;	PUNCT
ijtc-604	57	14	d.	d.	PROPN
ijtc-604	57	15	advertisement	advertisement	PROPN
ijtc-604	57	16	tax	tax	NOUN
ijtc-604	57	17	;	;	PUNCT
ijtc-604	57	18	e.	e.	PROPN
ijtc-604	57	19	street	street	PROPN
ijtc-604	57	20	lighting	lighting	PROPN
ijtc-604	57	21	tax	tax	NOUN
ijtc-604	57	22	;	;	PUNCT
ijtc-604	57	23	f.	f.	PROPN
ijtc-604	57	24	tax	tax	PROPN
ijtc-604	57	25	on	on	ADP
ijtc-604	57	26	non	non	ADJ
ijtc-604	57	27	-	-	ADJ
ijtc-604	57	28	metal	metal	ADJ
ijtc-604	57	29	and	and	CCONJ
ijtc-604	57	30	rock	rock	NOUN
ijtc-604	57	31	minerals	mineral	NOUN
ijtc-604	57	32	;	;	PUNCT
ijtc-604	57	33	g.	g.	PROPN
ijtc-604	57	34	parking	parking	NOUN
ijtc-604	57	35	tax	tax	NOUN
ijtc-604	57	36	;	;	PUNCT
ijtc-604	57	37	h.	h.	PROPN
ijtc-604	57	38	groundwater	groundwater	PROPN
ijtc-604	57	39	tax	tax	NOUN
ijtc-604	57	40	;	;	PUNCT
ijtc-604	57	41	i.	i.	PROPN
ijtc-604	57	42	swallow	swallow	PROPN
ijtc-604	57	43	's	's	PART
ijtc-604	57	44	nest	nest	NOUN
ijtc-604	57	45	tax	tax	NOUN
ijtc-604	57	46	;	;	PUNCT
ijtc-604	57	47	j.	j.	PROPN
ijtc-604	57	48	rural	rural	PROPN
ijtc-604	57	49	and	and	CCONJ
ijtc-604	57	50	urban	urban	ADJ
ijtc-604	57	51	land	land	NOUN
ijtc-604	57	52	and	and	CCONJ
ijtc-604	57	53	building	building	NOUN
ijtc-604	57	54	tax	tax	NOUN
ijtc-604	57	55	;	;	PUNCT
ijtc-604	57	56	k.	k.	PROPN
ijtc-604	57	57	fee	fee	NOUN
ijtc-604	57	58	for	for	ADP
ijtc-604	57	59	the	the	DET
ijtc-604	57	60	acquisition	acquisition	NOUN
ijtc-604	57	61	of	of	ADP
ijtc-604	57	62	rights	right	NOUN
ijtc-604	57	63	on	on	ADP
ijtc-604	57	64	land	land	NOUN
ijtc-604	57	65	and	and	CCONJ
ijtc-604	57	66	buildings	building	NOUN
ijtc-604	57	67	.	.	PUNCT
ijtc-604	58	1	hotel	hotel	NOUN
ijtc-604	58	2	tax	tax	NOUN
ijtc-604	58	3	on	on	ADP
ijtc-604	58	4	boarding	boarding	NOUN
ijtc-604	58	5	houses	house	NOUN
ijtc-604	58	6	the	the	DET
ijtc-604	58	7	boarding	boarding	NOUN
ijtc-604	58	8	house	house	NOUN
ijtc-604	58	9	is	be	AUX
ijtc-604	58	10	part	part	NOUN
ijtc-604	58	11	of	of	ADP
ijtc-604	58	12	the	the	DET
ijtc-604	58	13	hotel	hotel	NOUN
ijtc-604	58	14	tax	tax	NOUN
ijtc-604	58	15	object	object	NOUN
ijtc-604	58	16	.	.	PUNCT
ijtc-604	59	1	as	as	SCONJ
ijtc-604	59	2	written	write	VERB
ijtc-604	59	3	in	in	ADP
ijtc-604	59	4	law	law	NOUN
ijtc-604	59	5	number	number	NOUN
ijtc-604	59	6	28	28	NUM
ijtc-604	59	7	of	of	ADP
ijtc-604	59	8	2009	2009	NUM
ijtc-604	59	9	concerning	concern	VERB
ijtc-604	59	10	regional	regional	ADJ
ijtc-604	59	11	taxes	taxis	NOUN
ijtc-604	59	12	and	and	CCONJ
ijtc-604	59	13	regional	regional	ADJ
ijtc-604	59	14	levies	levy	NOUN
ijtc-604	59	15	,	,	PUNCT
ijtc-604	59	16	that	that	SCONJ
ijtc-604	59	17	the	the	DET
ijtc-604	59	18	object	object	NOUN
ijtc-604	59	19	of	of	ADP
ijtc-604	59	20	hotel	hotel	NOUN
ijtc-604	59	21	tax	tax	NOUN
ijtc-604	59	22	is	be	AUX
ijtc-604	59	23	lodging	lodge	VERB
ijtc-604	59	24	facilities	facility	NOUN
ijtc-604	59	25	or	or	CCONJ
ijtc-604	59	26	short	short	ADJ
ijtc-604	59	27	-	-	PUNCT
ijtc-604	59	28	term	term	NOUN
ijtc-604	59	29	stay	stay	NOUN
ijtc-604	59	30	facilities	facility	NOUN
ijtc-604	59	31	.	.	PUNCT
ijtc-604	60	1	in	in	ADP
ijtc-604	60	2	terms	term	NOUN
ijtc-604	60	3	of	of	ADP
ijtc-604	60	4	lodging	lodge	VERB
ijtc-604	60	5	houses	house	NOUN
ijtc-604	60	6	,	,	PUNCT
ijtc-604	60	7	it	it	PRON
ijtc-604	60	8	includes	include	VERB
ijtc-604	60	9	boarding	boarding	NOUN
ijtc-604	60	10	houses	house	NOUN
ijtc-604	60	11	with	with	ADP
ijtc-604	60	12	ten	ten	NUM
ijtc-604	60	13	or	or	CCONJ
ijtc-604	60	14	more	more	ADJ
ijtc-604	60	15	rooms	room	NOUN
ijtc-604	60	16	that	that	PRON
ijtc-604	60	17	provide	provide	VERB
ijtc-604	60	18	facilities	facility	NOUN
ijtc-604	60	19	such	such	ADJ
ijtc-604	60	20	as	as	ADP
ijtc-604	60	21	lodging	lodge	VERB
ijtc-604	60	22	houses	house	NOUN
ijtc-604	60	23	(	(	PUNCT
ijtc-604	60	24	bahmid	bahmid	PROPN
ijtc-604	60	25	&	&	CCONJ
ijtc-604	60	26	wahyudi	wahyudi	NOUN
ijtc-604	60	27	,	,	PUNCT
ijtc-604	60	28	2018	2018	NUM
ijtc-604	60	29	;	;	PUNCT
ijtc-604	60	30	hadi	hadi	PROPN
ijtc-604	60	31	,	,	PUNCT
ijtc-604	60	32	2021	2021	NUM
ijtc-604	60	33	;	;	PUNCT
ijtc-604	60	34	noviyanti	noviyanti	NOUN
ijtc-604	60	35	,	,	PUNCT
ijtc-604	60	36	2021	2021	NUM
ijtc-604	60	37	)	)	PUNCT
ijtc-604	60	38	.	.	PUNCT
ijtc-604	61	1	accommodation	accommodation	NOUN
ijtc-604	61	2	facilities	facility	NOUN
ijtc-604	61	3	/	/	SYM
ijtc-604	61	4	short	short	ADJ
ijtc-604	61	5	-	-	PUNCT
ijtc-604	61	6	term	term	NOUN
ijtc-604	61	7	stay	stay	NOUN
ijtc-604	61	8	facilities	facility	NOUN
ijtc-604	61	9	include	include	VERB
ijtc-604	61	10	:	:	PUNCT
ijtc-604	61	11	tourism	tourism	NOUN
ijtc-604	61	12	huts	hut	NOUN
ijtc-604	61	13	(	(	PUNCT
ijtc-604	61	14	cottages	cottage	NOUN
ijtc-604	61	15	)	)	PUNCT
ijtc-604	61	16	,	,	PUNCT
ijtc-604	61	17	motels	motel	NOUN
ijtc-604	61	18	,	,	PUNCT
ijtc-604	61	19	tourism	tourism	NOUN
ijtc-604	61	20	guesthouses	guesthouse	NOUN
ijtc-604	61	21	,	,	PUNCT
ijtc-604	61	22	hostels	hostel	NOUN
ijtc-604	61	23	,	,	PUNCT
ijtc-604	61	24	inns	inn	NOUN
ijtc-604	61	25	,	,	PUNCT
ijtc-604	61	26	and	and	CCONJ
ijtc-604	61	27	lodging	lodge	VERB
ijtc-604	61	28	houses	house	NOUN
ijtc-604	61	29	.	.	PUNCT
ijtc-604	62	1	based	base	VERB
ijtc-604	62	2	on	on	ADP
ijtc-604	62	3	the	the	DET
ijtc-604	62	4	explanation	explanation	NOUN
ijtc-604	62	5	above	above	ADV
ijtc-604	62	6	,	,	PUNCT
ijtc-604	62	7	it	it	PRON
ijtc-604	62	8	can	can	AUX
ijtc-604	62	9	be	be	AUX
ijtc-604	62	10	concluded	conclude	VERB
ijtc-604	62	11	that	that	SCONJ
ijtc-604	62	12	the	the	DET
ijtc-604	62	13	boarding	boarding	NOUN
ijtc-604	62	14	house	house	NOUN
ijtc-604	62	15	is	be	AUX
ijtc-604	62	16	part	part	NOUN
ijtc-604	62	17	of	of	ADP
ijtc-604	62	18	the	the	DET
ijtc-604	62	19	hotel	hotel	NOUN
ijtc-604	62	20	tax	tax	NOUN
ijtc-604	62	21	object	object	NOUN
ijtc-604	62	22	which	which	PRON
ijtc-604	62	23	in	in	ADP
ijtc-604	62	24	its	its	PRON
ijtc-604	62	25	journey	journey	NOUN
ijtc-604	62	26	must	must	AUX
ijtc-604	62	27	be	be	AUX
ijtc-604	62	28	taxed	tax	VERB
ijtc-604	62	29	(	(	PUNCT
ijtc-604	62	30	octaviany	octaviany	NOUN
ijtc-604	62	31	et	et	PROPN
ijtc-604	62	32	al	al	PROPN
ijtc-604	62	33	.	.	PROPN
ijtc-604	62	34	,	,	PUNCT
ijtc-604	62	35	2021	2021	NUM
ijtc-604	62	36	;	;	PUNCT
ijtc-604	62	37	safitri	safitri	ADJ
ijtc-604	62	38	,	,	PUNCT
ijtc-604	62	39	2021	2021	NUM
ijtc-604	62	40	)	)	PUNCT
ijtc-604	62	41	.	.	PUNCT
ijtc-604	63	1	tariffs	tariff	NOUN
ijtc-604	63	2	and	and	CCONJ
ijtc-604	63	3	calculation	calculation	NOUN
ijtc-604	63	4	of	of	ADP
ijtc-604	63	5	taxes	taxis	NOUN
ijtc-604	63	6	on	on	ADP
ijtc-604	63	7	boarding	boarding	NOUN
ijtc-604	63	8	houses	house	NOUN
ijtc-604	63	9	according	accord	VERB
ijtc-604	63	10	to	to	ADP
ijtc-604	63	11	the	the	DET
ijtc-604	63	12	regional	regional	ADJ
ijtc-604	63	13	tax	tax	NOUN
ijtc-604	63	14	service	service	NOUN
ijtc-604	63	15	agency	agency	NOUN
ijtc-604	63	16	,	,	PUNCT
ijtc-604	63	17	the	the	DET
ijtc-604	63	18	cost	cost	NOUN
ijtc-604	63	19	of	of	ADP
ijtc-604	63	20	tax	tax	NOUN
ijtc-604	63	21	rates	rate	NOUN
ijtc-604	63	22	varies	vary	VERB
ijtc-604	63	23	and	and	CCONJ
ijtc-604	63	24	is	be	AUX
ijtc-604	63	25	adjusted	adjust	VERB
ijtc-604	63	26	to	to	ADP
ijtc-604	63	27	the	the	DET
ijtc-604	63	28	policies	policy	NOUN
ijtc-604	63	29	of	of	ADP
ijtc-604	63	30	each	each	DET
ijtc-604	63	31	region	region	NOUN
ijtc-604	63	32	.	.	PUNCT
ijtc-604	64	1	the	the	DET
ijtc-604	64	2	hotel	hotel	NOUN
ijtc-604	64	3	tax	tax	NOUN
ijtc-604	64	4	rate	rate	NOUN
ijtc-604	64	5	for	for	ADP
ijtc-604	64	6	the	the	DET
ijtc-604	64	7	boarding	boarding	NOUN
ijtc-604	64	8	house	house	NOUN
ijtc-604	64	9	category	category	NOUN
ijtc-604	64	10	is	be	AUX
ijtc-604	64	11	regulated	regulate	VERB
ijtc-604	64	12	in	in	ADP
ijtc-604	64	13	law	law	NOUN
ijtc-604	64	14	number	number	NOUN
ijtc-604	64	15	28	28	NUM
ijtc-604	64	16	of	of	ADP
ijtc-604	64	17	2009	2009	NUM
ijtc-604	64	18	and	and	CCONJ
ijtc-604	64	19	based	base	VERB
ijtc-604	64	20	on	on	ADP
ijtc-604	64	21	the	the	DET
ijtc-604	64	22	depok	depok	PROPN
ijtc-604	64	23	city	city	PROPN
ijtc-604	64	24	regional	regional	ADJ
ijtc-604	64	25	regulation	regulation	NOUN
ijtc-604	64	26	number	number	NOUN
ijtc-604	64	27	07	07	NUM
ijtc-604	64	28	of	of	ADP
ijtc-604	64	29	2010	2010	NUM
ijtc-604	64	30	concerning	concern	VERB
ijtc-604	64	31	regional	regional	ADJ
ijtc-604	64	32	taxes	taxis	NOUN
ijtc-604	64	33	.	.	PUNCT
ijtc-604	65	1	this	this	DET
ijtc-604	65	2	boarding	boarding	NOUN
ijtc-604	65	3	house	house	NOUN
ijtc-604	65	4	tax	tax	NOUN
ijtc-604	65	5	only	only	ADV
ijtc-604	65	6	applies	apply	VERB
ijtc-604	65	7	to	to	ADP
ijtc-604	65	8	boarding	boarding	NOUN
ijtc-604	65	9	houses	house	NOUN
ijtc-604	65	10	that	that	PRON
ijtc-604	65	11	have	have	VERB
ijtc-604	65	12	more	more	ADJ
ijtc-604	65	13	than	than	ADP
ijtc-604	65	14	10	10	NUM
ijtc-604	65	15	(	(	PUNCT
ijtc-604	65	16	ten	ten	NUM
ijtc-604	65	17	)	)	PUNCT
ijtc-604	65	18	rooms	room	NOUN
ijtc-604	65	19	,	,	PUNCT
ijtc-604	65	20	at	at	ADP
ijtc-604	65	21	a	a	DET
ijtc-604	65	22	rate	rate	NOUN
ijtc-604	65	23	of	of	ADP
ijtc-604	65	24	10	10	NUM
ijtc-604	65	25	%	%	NOUN
ijtc-604	65	26	of	of	ADP
ijtc-604	65	27	the	the	DET
ijtc-604	65	28	total	total	ADJ
ijtc-604	65	29	payments	payment	NOUN
ijtc-604	65	30	made	make	VERB
ijtc-604	65	31	for	for	ADP
ijtc-604	65	32	one	one	NUM
ijtc-604	65	33	month	month	NOUN
ijtc-604	65	34	.	.	PUNCT
ijtc-604	66	1	implementation	implementation	NOUN
ijtc-604	66	2	there	there	PRON
ijtc-604	66	3	are	be	VERB
ijtc-604	66	4	six	six	NUM
ijtc-604	66	5	variables	variable	NOUN
ijtc-604	66	6	that	that	PRON
ijtc-604	66	7	affect	affect	VERB
ijtc-604	66	8	implementation	implementation	NOUN
ijtc-604	66	9	performance	performance	NOUN
ijtc-604	66	10	(	(	PUNCT
ijtc-604	66	11	dye	dye	NOUN
ijtc-604	66	12	,	,	PUNCT
ijtc-604	66	13	2017	2017	NUM
ijtc-604	66	14	;	;	PUNCT
ijtc-604	66	15	edwards	edwards	PROPN
ijtc-604	66	16	,	,	PUNCT
ijtc-604	66	17	1980	1980	NUM
ijtc-604	66	18	;	;	PUNCT
ijtc-604	66	19	subarsono	subarsono	PROPN
ijtc-604	66	20	,	,	PUNCT
ijtc-604	66	21	2019	2019	NUM
ijtc-604	66	22	;	;	PUNCT
ijtc-604	66	23	van	van	PROPN
ijtc-604	66	24	meter	meter	PROPN
ijtc-604	66	25	&	&	CCONJ
ijtc-604	66	26	van	van	PROPN
ijtc-604	66	27	horn	horn	PROPN
ijtc-604	66	28	,	,	PUNCT
ijtc-604	66	29	1975	1975	NUM
ijtc-604	66	30	)	)	PUNCT
ijtc-604	66	31	,	,	PUNCT
ijtc-604	66	32	namely	namely	ADV
ijtc-604	66	33	:	:	PUNCT
ijtc-604	66	34	a.	a.	NOUN
ijtc-604	66	35	policy	policy	NOUN
ijtc-604	66	36	standards	standard	NOUN
ijtc-604	66	37	and	and	CCONJ
ijtc-604	66	38	objectives	objective	VERB
ijtc-604	66	39	the	the	DET
ijtc-604	66	40	effect	effect	NOUN
ijtc-604	66	41	of	of	ADP
ijtc-604	66	42	price	price	NOUN
ijtc-604	66	43	earning	earning	NOUN
ijtc-604	66	44	ratio	ratio	NOUN
ijtc-604	66	45	,	,	PUNCT
ijtc-604	66	46	return	return	VERB
ijtc-604	66	47	on	on	ADP
ijtc-604	66	48	equity	equity	NOUN
ijtc-604	66	49	,	,	PUNCT
ijtc-604	66	50	debt	debt	NOUN
ijtc-604	66	51	to	to	ADP
ijtc-604	66	52	equity	equity	NOUN
ijtc-604	66	53	ratio	ratio	NOUN
ijtc-604	66	54	,	,	PUNCT
ijtc-604	66	55	firm	firm	ADJ
ijtc-604	66	56	size	size	NOUN
ijtc-604	66	57	,	,	PUNCT
ijtc-604	66	58	and	and	CCONJ
ijtc-604	66	59	dividend	dividend	VERB
ijtc-604	66	60	payout	payout	ADJ
ijtc-604	66	61	ratio	ratio	NOUN
ijtc-604	66	62	to	to	ADP
ijtc-604	66	63	the	the	DET
ijtc-604	66	64	stock	stock	NOUN
ijtc-604	66	65	returns	return	NOUN
ijtc-604	66	66	on	on	ADP
ijtc-604	66	67	banks	bank	NOUN
ijtc-604	66	68	listed	list	VERB
ijtc-604	66	69	in	in	ADP
ijtc-604	66	70	lq45	lq45	PROPN
ijtc-604	66	71	index	index	NOUN
ijtc-604	66	72	2015	2015	NUM
ijtc-604	66	73	-	-	SYM
ijtc-604	66	74	2020	2020	NUM
ijtc-604	66	75	kartika	kartika	PROPN
ijtc-604	66	76	,	,	PUNCT
ijtc-604	66	77	handrijaningsih	handrijaningsih	PROPN
ijtc-604	66	78	,	,	PUNCT
ijtc-604	66	79	t.r	t.r	PROPN
ijtc-604	66	80	,	,	PUNCT
ijtc-604	66	81	and	and	CCONJ
ijtc-604	66	82	anisah	anisah	PRON
ijtc-604	66	83	452	452	NUM
ijtc-604	66	84	|	|	ADV
ijtc-604	66	85	ilomata	ilomata	PROPN
ijtc-604	66	86	international	international	ADJ
ijtc-604	66	87	journal	journal	NOUN
ijtc-604	66	88	of	of	ADP
ijtc-604	66	89	tax	tax	PROPN
ijtc-604	66	90	&	&	CCONJ
ijtc-604	66	91	accounting	account	VERB
ijtc-604	66	92	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-604	66	93	policy	policy	NOUN
ijtc-604	66	94	performance	performance	NOUN
ijtc-604	66	95	is	be	AUX
ijtc-604	66	96	an	an	DET
ijtc-604	66	97	assessment	assessment	NOUN
ijtc-604	66	98	of	of	ADP
ijtc-604	66	99	the	the	DET
ijtc-604	66	100	achievement	achievement	NOUN
ijtc-604	66	101	of	of	ADP
ijtc-604	66	102	policy	policy	NOUN
ijtc-604	66	103	standards	standard	NOUN
ijtc-604	66	104	and	and	CCONJ
ijtc-604	66	105	targets	target	NOUN
ijtc-604	66	106	that	that	PRON
ijtc-604	66	107	have	have	AUX
ijtc-604	66	108	been	be	AUX
ijtc-604	66	109	set	set	VERB
ijtc-604	66	110	at	at	ADP
ijtc-604	66	111	the	the	DET
ijtc-604	66	112	beginning	beginning	NOUN
ijtc-604	66	113	.	.	PUNCT
ijtc-604	67	1	b.	b.	PROPN
ijtc-604	67	2	human	human	ADJ
ijtc-604	67	3	resources	resource	NOUN
ijtc-604	67	4	refers	refer	VERB
ijtc-604	67	5	to	to	ADP
ijtc-604	67	6	how	how	SCONJ
ijtc-604	67	7	much	much	ADJ
ijtc-604	67	8	human	human	ADJ
ijtc-604	67	9	resources	resource	NOUN
ijtc-604	67	10	support	support	VERB
ijtc-604	67	11	to	to	PART
ijtc-604	67	12	implement	implement	VERB
ijtc-604	67	13	a	a	DET
ijtc-604	67	14	program	program	NOUN
ijtc-604	67	15	or	or	CCONJ
ijtc-604	67	16	policy	policy	NOUN
ijtc-604	67	17	c.	c.	NOUN
ijtc-604	67	18	communication	communication	NOUN
ijtc-604	67	19	between	between	ADP
ijtc-604	67	20	organizations	organization	NOUN
ijtc-604	67	21	procedural	procedural	ADJ
ijtc-604	67	22	mechanisms	mechanism	NOUN
ijtc-604	67	23	designed	design	VERB
ijtc-604	67	24	to	to	PART
ijtc-604	67	25	achieve	achieve	VERB
ijtc-604	67	26	program	program	NOUN
ijtc-604	67	27	goals	goal	NOUN
ijtc-604	67	28	and	and	CCONJ
ijtc-604	67	29	objectives	objective	NOUN
ijtc-604	67	30	.	.	PUNCT
ijtc-604	68	1	d.	d.	PROPN
ijtc-604	68	2	characteristics	characteristic	NOUN
ijtc-604	68	3	of	of	ADP
ijtc-604	68	4	executing	execute	VERB
ijtc-604	68	5	agent	agent	NOUN
ijtc-604	68	6	indicates	indicate	VERB
ijtc-604	68	7	how	how	SCONJ
ijtc-604	68	8	much	much	ADV
ijtc-604	68	9	the	the	DET
ijtc-604	68	10	carrying	carry	VERB
ijtc-604	68	11	capacity	capacity	NOUN
ijtc-604	68	12	of	of	ADP
ijtc-604	68	13	the	the	DET
ijtc-604	68	14	organizational	organizational	ADJ
ijtc-604	68	15	structure	structure	NOUN
ijtc-604	68	16	,	,	PUNCT
ijtc-604	68	17	developing	develop	VERB
ijtc-604	68	18	values	value	NOUN
ijtc-604	68	19	,	,	PUNCT
ijtc-604	68	20	relationships	relationship	NOUN
ijtc-604	68	21	and	and	CCONJ
ijtc-604	68	22	communication	communication	NOUN
ijtc-604	68	23	occur	occur	VERB
ijtc-604	68	24	in	in	ADP
ijtc-604	68	25	the	the	DET
ijtc-604	68	26	internal	internal	ADJ
ijtc-604	68	27	bureaucracy	bureaucracy	NOUN
ijtc-604	68	28	.	.	PUNCT
ijtc-604	69	1	e.	e.	PROPN
ijtc-604	69	2	implementing	implement	VERB
ijtc-604	69	3	disposition	disposition	NOUN
ijtc-604	69	4	indicates	indicate	VERB
ijtc-604	69	5	that	that	SCONJ
ijtc-604	69	6	the	the	DET
ijtc-604	69	7	attitude	attitude	NOUN
ijtc-604	69	8	of	of	ADP
ijtc-604	69	9	the	the	DET
ijtc-604	69	10	implementer	implementer	NOUN
ijtc-604	69	11	becomes	become	VERB
ijtc-604	69	12	an	an	DET
ijtc-604	69	13	important	important	ADJ
ijtc-604	69	14	variable	variable	NOUN
ijtc-604	69	15	in	in	ADP
ijtc-604	69	16	policy	policy	NOUN
ijtc-604	69	17	implementation	implementation	NOUN
ijtc-604	69	18	.	.	PUNCT
ijtc-604	70	1	how	how	SCONJ
ijtc-604	70	2	democratic	democratic	ADJ
ijtc-604	70	3	,	,	PUNCT
ijtc-604	70	4	enthusiastic	enthusiastic	ADJ
ijtc-604	70	5	and	and	CCONJ
ijtc-604	70	6	responsive	responsive	ADJ
ijtc-604	70	7	to	to	ADP
ijtc-604	70	8	the	the	DET
ijtc-604	70	9	target	target	NOUN
ijtc-604	70	10	group	group	NOUN
ijtc-604	70	11	and	and	CCONJ
ijtc-604	70	12	the	the	DET
ijtc-604	70	13	environment	environment	NOUN
ijtc-604	70	14	are	be	AUX
ijtc-604	70	15	some	some	PRON
ijtc-604	70	16	that	that	PRON
ijtc-604	70	17	can	can	AUX
ijtc-604	70	18	be	be	AUX
ijtc-604	70	19	appointed	appoint	VERB
ijtc-604	70	20	as	as	ADP
ijtc-604	70	21	part	part	NOUN
ijtc-604	70	22	of	of	ADP
ijtc-604	70	23	the	the	DET
ijtc-604	70	24	attitude	attitude	NOUN
ijtc-604	70	25	of	of	ADP
ijtc-604	70	26	this	this	DET
ijtc-604	70	27	implementer	implementer	NOUN
ijtc-604	70	28	f.	f.	PROPN
ijtc-604	70	29	social	social	ADJ
ijtc-604	70	30	,	,	PUNCT
ijtc-604	70	31	political	political	ADJ
ijtc-604	70	32	,	,	PUNCT
ijtc-604	70	33	and	and	CCONJ
ijtc-604	70	34	economic	economic	ADJ
ijtc-604	70	35	conditions	condition	NOUN
ijtc-604	70	36	indicates	indicate	VERB
ijtc-604	70	37	that	that	SCONJ
ijtc-604	70	38	the	the	DET
ijtc-604	70	39	environment	environment	NOUN
ijtc-604	70	40	in	in	ADP
ijtc-604	70	41	the	the	DET
ijtc-604	70	42	direction	direction	NOUN
ijtc-604	70	43	of	of	ADP
ijtc-604	70	44	policy	policy	NOUN
ijtc-604	70	45	implementation	implementation	NOUN
ijtc-604	70	46	itself	itself	PRON
ijtc-604	70	47	.	.	PUNCT
ijtc-604	71	1	an	an	DET
ijtc-604	71	2	environment	environment	NOUN
ijtc-604	71	3	that	that	PRON
ijtc-604	71	4	can	can	AUX
ijtc-604	71	5	support	support	VERB
ijtc-604	71	6	the	the	DET
ijtc-604	71	7	successful	successful	ADJ
ijtc-604	71	8	implementation	implementation	NOUN
ijtc-604	71	9	of	of	ADP
ijtc-604	71	10	policies	policy	NOUN
ijtc-604	71	11	.	.	PUNCT
ijtc-604	72	1	conceptual	conceptual	ADJ
ijtc-604	72	2	framework	framework	NOUN
ijtc-604	72	3	in	in	ADP
ijtc-604	72	4	this	this	DET
ijtc-604	72	5	study	study	NOUN
ijtc-604	72	6	,	,	PUNCT
ijtc-604	72	7	the	the	DET
ijtc-604	72	8	author	author	NOUN
ijtc-604	72	9	uses	use	VERB
ijtc-604	72	10	the	the	DET
ijtc-604	72	11	theory	theory	NOUN
ijtc-604	72	12	proposed	propose	VERB
ijtc-604	72	13	by	by	ADP
ijtc-604	72	14	donald	donald	PROPN
ijtc-604	72	15	s.	s.	PROPN
ijtc-604	72	16	van	van	PROPN
ijtc-604	72	17	meter	meter	PROPN
ijtc-604	72	18	and	and	CCONJ
ijtc-604	72	19	carl	carl	PROPN
ijtc-604	72	20	e.	e.	PROPN
ijtc-604	72	21	van	van	PROPN
ijtc-604	72	22	horne	horne	PROPN
ijtc-604	72	23	(	(	PUNCT
ijtc-604	72	24	subarsono	subarsono	PROPN
ijtc-604	72	25	,	,	PUNCT
ijtc-604	72	26	2019	2019	NUM
ijtc-604	72	27	)	)	PUNCT
ijtc-604	72	28	that	that	SCONJ
ijtc-604	72	29	there	there	PRON
ijtc-604	72	30	are	be	VERB
ijtc-604	72	31	six	six	NUM
ijtc-604	72	32	variables	variable	NOUN
ijtc-604	72	33	that	that	PRON
ijtc-604	72	34	affect	affect	VERB
ijtc-604	72	35	implementation	implementation	NOUN
ijtc-604	72	36	performance	performance	NOUN
ijtc-604	72	37	,	,	PUNCT
ijtc-604	72	38	namely	namely	ADV
ijtc-604	72	39	;	;	PUNCT
ijtc-604	72	40	(	(	PUNCT
ijtc-604	72	41	1	1	X
ijtc-604	72	42	)	)	PUNCT
ijtc-604	72	43	standards	standard	NOUN
ijtc-604	72	44	and	and	CCONJ
ijtc-604	72	45	policy	policy	NOUN
ijtc-604	72	46	objectives	objective	NOUN
ijtc-604	72	47	,	,	PUNCT
ijtc-604	72	48	(	(	PUNCT
ijtc-604	72	49	2	2	X
ijtc-604	72	50	)	)	PUNCT
ijtc-604	72	51	resources	resource	NOUN
ijtc-604	72	52	,	,	PUNCT
ijtc-604	72	53	(	(	PUNCT
ijtc-604	72	54	3	3	X
ijtc-604	72	55	)	)	PUNCT
ijtc-604	72	56	relationships	relationship	NOUN
ijtc-604	72	57	between	between	ADP
ijtc-604	72	58	organizations	organization	NOUN
ijtc-604	72	59	,	,	PUNCT
ijtc-604	72	60	(	(	PUNCT
ijtc-604	72	61	4	4	X
ijtc-604	72	62	)	)	PUNCT
ijtc-604	72	63	characteristics	characteristic	NOUN
ijtc-604	72	64	of	of	ADP
ijtc-604	72	65	implementing	implement	VERB
ijtc-604	72	66	agents	agent	NOUN
ijtc-604	72	67	,	,	PUNCT
ijtc-604	72	68	(	(	PUNCT
ijtc-604	72	69	5	5	X
ijtc-604	72	70	)	)	PUNCT
ijtc-604	72	71	social	social	ADJ
ijtc-604	72	72	,	,	PUNCT
ijtc-604	72	73	economic	economic	ADJ
ijtc-604	72	74	and	and	CCONJ
ijtc-604	72	75	political	political	ADJ
ijtc-604	72	76	conditions	condition	NOUN
ijtc-604	72	77	,	,	PUNCT
ijtc-604	72	78	and	and	CCONJ
ijtc-604	72	79	(	(	PUNCT
ijtc-604	72	80	6	6	NUM
ijtc-604	72	81	)	)	PUNCT
ijtc-604	72	82	disposition	disposition	NOUN
ijtc-604	72	83	of	of	ADP
ijtc-604	72	84	implementors	implementor	NOUN
ijtc-604	72	85	.	.	PUNCT
ijtc-604	73	1	so	so	ADV
ijtc-604	73	2	based	base	VERB
ijtc-604	73	3	on	on	ADP
ijtc-604	73	4	the	the	DET
ijtc-604	73	5	literature	literature	NOUN
ijtc-604	73	6	review	review	PROPN
ijtc-604	73	7	and	and	CCONJ
ijtc-604	73	8	conceptual	conceptual	ADJ
ijtc-604	73	9	framework	framework	NOUN
ijtc-604	73	10	,	,	PUNCT
ijtc-604	73	11	the	the	DET
ijtc-604	73	12	problem	problem	NOUN
ijtc-604	73	13	of	of	ADP
ijtc-604	73	14	this	this	DET
ijtc-604	73	15	research	research	NOUN
ijtc-604	73	16	can	can	AUX
ijtc-604	73	17	be	be	AUX
ijtc-604	73	18	presented	present	VERB
ijtc-604	73	19	through	through	ADP
ijtc-604	73	20	a	a	DET
ijtc-604	73	21	model	model	NOUN
ijtc-604	73	22	or	or	CCONJ
ijtc-604	73	23	an	an	DET
ijtc-604	73	24	image	image	NOUN
ijtc-604	73	25	that	that	PRON
ijtc-604	73	26	describes	describe	VERB
ijtc-604	73	27	the	the	DET
ijtc-604	73	28	entities	entity	NOUN
ijtc-604	73	29	that	that	PRON
ijtc-604	73	30	form	form	VERB
ijtc-604	73	31	each	each	DET
ijtc-604	73	32	other	other	ADJ
ijtc-604	73	33	simultaneously	simultaneously	ADV
ijtc-604	73	34	and	and	CCONJ
ijtc-604	73	35	the	the	DET
ijtc-604	73	36	social	social	ADJ
ijtc-604	73	37	phenomena	phenomenon	NOUN
ijtc-604	73	38	under	under	ADP
ijtc-604	73	39	study	study	NOUN
ijtc-604	73	40	,	,	PUNCT
ijtc-604	73	41	which	which	PRON
ijtc-604	73	42	are	be	AUX
ijtc-604	73	43	as	as	SCONJ
ijtc-604	73	44	follows	follow	VERB
ijtc-604	73	45	:	:	PUNCT
ijtc-604	73	46	the	the	DET
ijtc-604	73	47	effect	effect	NOUN
ijtc-604	73	48	of	of	ADP
ijtc-604	73	49	price	price	NOUN
ijtc-604	73	50	earning	earning	NOUN
ijtc-604	73	51	ratio	ratio	NOUN
ijtc-604	73	52	,	,	PUNCT
ijtc-604	73	53	return	return	VERB
ijtc-604	73	54	on	on	ADP
ijtc-604	73	55	equity	equity	NOUN
ijtc-604	73	56	,	,	PUNCT
ijtc-604	73	57	debt	debt	NOUN
ijtc-604	73	58	to	to	ADP
ijtc-604	73	59	equity	equity	NOUN
ijtc-604	73	60	ratio	ratio	NOUN
ijtc-604	73	61	,	,	PUNCT
ijtc-604	73	62	firm	firm	ADJ
ijtc-604	73	63	size	size	NOUN
ijtc-604	73	64	,	,	PUNCT
ijtc-604	73	65	and	and	CCONJ
ijtc-604	73	66	dividend	dividend	VERB
ijtc-604	73	67	payout	payout	ADJ
ijtc-604	73	68	ratio	ratio	NOUN
ijtc-604	73	69	to	to	ADP
ijtc-604	73	70	the	the	DET
ijtc-604	73	71	stock	stock	NOUN
ijtc-604	73	72	returns	return	NOUN
ijtc-604	73	73	on	on	ADP
ijtc-604	73	74	banks	bank	NOUN
ijtc-604	73	75	listed	list	VERB
ijtc-604	73	76	in	in	ADP
ijtc-604	73	77	lq45	lq45	PROPN
ijtc-604	73	78	index	index	NOUN
ijtc-604	73	79	2015	2015	NUM
ijtc-604	73	80	-	-	SYM
ijtc-604	73	81	2020	2020	NUM
ijtc-604	73	82	kartika	kartika	PROPN
ijtc-604	73	83	,	,	PUNCT
ijtc-604	73	84	handrijaningsih	handrijaningsih	PROPN
ijtc-604	73	85	,	,	PUNCT
ijtc-604	73	86	t.r	t.r	PROPN
ijtc-604	73	87	,	,	PUNCT
ijtc-604	73	88	and	and	CCONJ
ijtc-604	73	89	anisah	anisah	PRON
ijtc-604	73	90	453	453	NUM
ijtc-604	73	91	|	|	ADV
ijtc-604	73	92	ilomata	ilomata	PROPN
ijtc-604	73	93	international	international	ADJ
ijtc-604	73	94	journal	journal	NOUN
ijtc-604	73	95	of	of	ADP
ijtc-604	73	96	tax	tax	PROPN
ijtc-604	73	97	&	&	CCONJ
ijtc-604	73	98	accounting	accounting	PROPN
ijtc-604	73	99	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-604	73	100	source	source	NOUN
ijtc-604	73	101	:	:	PUNCT
ijtc-604	73	102	donald	donald	PROPN
ijtc-604	73	103	s.	s.	PROPN
ijtc-604	73	104	van	van	PROPN
ijtc-604	73	105	meter	meter	PROPN
ijtc-604	73	106	and	and	CCONJ
ijtc-604	73	107	carl	carl	PROPN
ijtc-604	73	108	e.	e.	PROPN
ijtc-604	73	109	van	van	PROPN
ijtc-604	73	110	horn	horn	PROPN
ijtc-604	73	111	(	(	PUNCT
ijtc-604	73	112	subarsono	subarsono	PROPN
ijtc-604	73	113	,	,	PUNCT
ijtc-604	73	114	2019	2019	NUM
ijtc-604	73	115	)	)	PUNCT
ijtc-604	73	116	method	method	NOUN
ijtc-604	73	117	this	this	DET
ijtc-604	73	118	study	study	NOUN
ijtc-604	73	119	uses	use	VERB
ijtc-604	73	120	a	a	DET
ijtc-604	73	121	qualitative	qualitative	ADJ
ijtc-604	73	122	approach	approach	NOUN
ijtc-604	73	123	with	with	ADP
ijtc-604	73	124	a	a	DET
ijtc-604	73	125	descriptive	descriptive	ADJ
ijtc-604	73	126	type	type	NOUN
ijtc-604	73	127	of	of	ADP
ijtc-604	73	128	research	research	NOUN
ijtc-604	73	129	(	(	PUNCT
ijtc-604	73	130	creswell	creswell	PROPN
ijtc-604	73	131	,	,	PUNCT
ijtc-604	73	132	2017	2017	NUM
ijtc-604	73	133	;	;	PUNCT
ijtc-604	73	134	guba	guba	PROPN
ijtc-604	73	135	&	&	CCONJ
ijtc-604	73	136	lincoln	lincoln	PROPN
ijtc-604	73	137	,	,	PUNCT
ijtc-604	73	138	1994	1994	NUM
ijtc-604	73	139	)	)	PUNCT
ijtc-604	73	140	.	.	PUNCT
ijtc-604	74	1	the	the	DET
ijtc-604	74	2	main	main	ADJ
ijtc-604	74	3	purpose	purpose	NOUN
ijtc-604	74	4	of	of	ADP
ijtc-604	74	5	using	use	VERB
ijtc-604	74	6	a	a	DET
ijtc-604	74	7	qualitative	qualitative	ADJ
ijtc-604	74	8	approach	approach	NOUN
ijtc-604	74	9	is	be	AUX
ijtc-604	74	10	to	to	PART
ijtc-604	74	11	uncover	uncover	VERB
ijtc-604	74	12	facts	fact	NOUN
ijtc-604	74	13	and	and	CCONJ
ijtc-604	74	14	phenomena	phenomenon	NOUN
ijtc-604	74	15	(	(	PUNCT
ijtc-604	74	16	creswell	creswell	PROPN
ijtc-604	74	17	&	&	CCONJ
ijtc-604	74	18	creswell	creswell	PROPN
ijtc-604	74	19	,	,	PUNCT
ijtc-604	74	20	2018	2018	NUM
ijtc-604	74	21	;	;	PUNCT
ijtc-604	74	22	sugiyono	sugiyono	NOUN
ijtc-604	74	23	,	,	PUNCT
ijtc-604	74	24	2019	2019	NUM
ijtc-604	74	25	)	)	PUNCT
ijtc-604	74	26	,	,	PUNCT
ijtc-604	74	27	on	on	ADP
ijtc-604	74	28	the	the	DET
ijtc-604	74	29	implementation	implementation	NOUN
ijtc-604	74	30	of	of	ADP
ijtc-604	74	31	hotel	hotel	NOUN
ijtc-604	74	32	tax	tax	NOUN
ijtc-604	74	33	collection	collection	NOUN
ijtc-604	74	34	on	on	ADP
ijtc-604	74	35	boarding	boarding	NOUN
ijtc-604	74	36	houses	house	NOUN
ijtc-604	74	37	in	in	ADP
ijtc-604	74	38	depok	depok	ADJ
ijtc-604	74	39	city	city	NOUN
ijtc-604	74	40	in	in	ADP
ijtc-604	74	41	2018	2018	NUM
ijtc-604	74	42	-	-	SYM
ijtc-604	74	43	2021	2021	NUM
ijtc-604	74	44	.	.	PUNCT
ijtc-604	75	1	the	the	DET
ijtc-604	75	2	data	data	NOUN
ijtc-604	75	3	collection	collection	NOUN
ijtc-604	75	4	techniques	technique	NOUN
ijtc-604	75	5	used	use	VERB
ijtc-604	75	6	in	in	ADP
ijtc-604	75	7	this	this	DET
ijtc-604	75	8	study	study	NOUN
ijtc-604	75	9	were	be	AUX
ijtc-604	75	10	in	in	ADP
ijtc-604	75	11	the	the	DET
ijtc-604	75	12	form	form	NOUN
ijtc-604	75	13	of	of	ADP
ijtc-604	75	14	observation	observation	NOUN
ijtc-604	75	15	,	,	PUNCT
ijtc-604	75	16	documentation	documentation	NOUN
ijtc-604	75	17	and	and	CCONJ
ijtc-604	75	18	interviews	interview	NOUN
ijtc-604	75	19	with	with	ADP
ijtc-604	75	20	several	several	ADJ
ijtc-604	75	21	informants	informant	NOUN
ijtc-604	75	22	,	,	PUNCT
ijtc-604	75	23	including	include	VERB
ijtc-604	75	24	the	the	DET
ijtc-604	75	25	chief	chief	ADJ
ijtc-604	75	26	tax	tax	NOUN
ijtc-604	75	27	officer	officer	NOUN
ijtc-604	75	28	of	of	ADP
ijtc-604	75	29	the	the	DET
ijtc-604	75	30	sub	sub	NOUN
ijtc-604	75	31	-	-	NOUN
ijtc-604	75	32	division	division	NOUN
ijtc-604	75	33	of	of	ADP
ijtc-604	75	34	data	datum	NOUN
ijtc-604	75	35	collection	collection	NOUN
ijtc-604	75	36	and	and	CCONJ
ijtc-604	75	37	registration	registration	NOUN
ijtc-604	75	38	of	of	ADP
ijtc-604	75	39	the	the	DET
ijtc-604	75	40	regional	regional	ADJ
ijtc-604	75	41	finance	finance	NOUN
ijtc-604	75	42	agency	agency	NOUN
ijtc-604	75	43	of	of	ADP
ijtc-604	75	44	depok	depok	PROPN
ijtc-604	75	45	city	city	PROPN
ijtc-604	75	46	,	,	PUNCT
ijtc-604	75	47	academic	academic	ADJ
ijtc-604	75	48	lecturer	lecturer	NOUN
ijtc-604	75	49	of	of	ADP
ijtc-604	75	50	the	the	DET
ijtc-604	75	51	stiami	stiami	NOUN
ijtc-604	75	52	institute	institute	NOUN
ijtc-604	75	53	and	and	CCONJ
ijtc-604	75	54	three	three	NUM
ijtc-604	75	55	taxpayers	taxpayer	NOUN
ijtc-604	75	56	who	who	PRON
ijtc-604	75	57	own	own	VERB
ijtc-604	75	58	boarding	boarding	NOUN
ijtc-604	75	59	houses	house	NOUN
ijtc-604	75	60	.	.	PUNCT
ijtc-604	76	1	the	the	DET
ijtc-604	76	2	analysis	analysis	NOUN
ijtc-604	76	3	process	process	NOUN
ijtc-604	76	4	carried	carry	VERB
ijtc-604	76	5	out	out	ADP
ijtc-604	76	6	by	by	ADP
ijtc-604	76	7	the	the	DET
ijtc-604	76	8	researcher	researcher	NOUN
ijtc-604	76	9	is	be	AUX
ijtc-604	76	10	doing	do	VERB
ijtc-604	76	11	data	data	NOUN
ijtc-604	76	12	reduction	reduction	NOUN
ijtc-604	76	13	,	,	PUNCT
ijtc-604	76	14	presenting	present	VERB
ijtc-604	76	15	data	datum	NOUN
ijtc-604	76	16	and	and	CCONJ
ijtc-604	76	17	drawing	draw	VERB
ijtc-604	76	18	conclusions	conclusion	NOUN
ijtc-604	76	19	(	(	PUNCT
ijtc-604	76	20	bungin	bungin	NOUN
ijtc-604	76	21	,	,	PUNCT
ijtc-604	76	22	2017	2017	NUM
ijtc-604	76	23	;	;	PUNCT
ijtc-604	76	24	miles	mile	NOUN
ijtc-604	76	25	&	&	CCONJ
ijtc-604	76	26	huberman	huberman	NOUN
ijtc-604	76	27	,	,	PUNCT
ijtc-604	76	28	1994	1994	NUM
ijtc-604	76	29	;	;	PUNCT
ijtc-604	76	30	moleong	moleong	PROPN
ijtc-604	76	31	,	,	PUNCT
ijtc-604	76	32	2018	2018	NUM
ijtc-604	76	33	)	)	PUNCT
ijtc-604	76	34	.	.	PUNCT
ijtc-604	77	1	the	the	DET
ijtc-604	77	2	location	location	NOUN
ijtc-604	77	3	of	of	ADP
ijtc-604	77	4	the	the	DET
ijtc-604	77	5	study	study	NOUN
ijtc-604	77	6	to	to	PART
ijtc-604	77	7	determine	determine	VERB
ijtc-604	77	8	the	the	DET
ijtc-604	77	9	implementation	implementation	NOUN
ijtc-604	77	10	of	of	ADP
ijtc-604	77	11	hotel	hotel	NOUN
ijtc-604	77	12	tax	tax	NOUN
ijtc-604	77	13	collection	collection	NOUN
ijtc-604	77	14	on	on	ADP
ijtc-604	77	15	boarding	boarding	NOUN
ijtc-604	77	16	houses	house	NOUN
ijtc-604	77	17	in	in	ADP
ijtc-604	77	18	depok	depok	PROPN
ijtc-604	77	19	city	city	PROPN
ijtc-604	77	20	was	be	AUX
ijtc-604	77	21	carried	carry	VERB
ijtc-604	77	22	out	out	ADP
ijtc-604	77	23	at	at	ADP
ijtc-604	77	24	the	the	DET
ijtc-604	77	25	bekasi	bekasi	PROPN
ijtc-604	77	26	city	city	PROPN
ijtc-604	77	27	regional	regional	PROPN
ijtc-604	77	28	finance	finance	NOUN
ijtc-604	77	29	agency	agency	NOUN
ijtc-604	77	30	,	,	PUNCT
ijtc-604	77	31	which	which	PRON
ijtc-604	77	32	is	be	AUX
ijtc-604	77	33	located	locate	VERB
ijtc-604	77	34	at	at	ADP
ijtc-604	77	35	jl	jl	PROPN
ijtc-604	77	36	.	.	PUNCT
ijtc-604	78	1	margonda	margonda	PROPN
ijtc-604	78	2	raya	raya	PROPN
ijtc-604	78	3	no.54	no.54	PROPN
ijtc-604	78	4	,	,	PUNCT
ijtc-604	78	5	depok	depok	PROPN
ijtc-604	78	6	,	,	PUNCT
ijtc-604	78	7	kec	kec	PROPN
ijtc-604	78	8	.	.	PROPN
ijtc-604	78	9	pancoran	pancoran	PROPN
ijtc-604	78	10	mas	mas	PROPN
ijtc-604	78	11	,	,	PUNCT
ijtc-604	78	12	depok	depok	PROPN
ijtc-604	78	13	city	city	PROPN
ijtc-604	78	14	,	,	PUNCT
ijtc-604	78	15	west	west	PROPN
ijtc-604	78	16	java	java	PROPN
ijtc-604	78	17	16431	16431	NUM
ijtc-604	78	18	.	.	PUNCT
ijtc-604	79	1	result	result	NOUN
ijtc-604	79	2	and	and	CCONJ
ijtc-604	79	3	discussion	discussion	NOUN
ijtc-604	79	4	in	in	ADP
ijtc-604	79	5	the	the	DET
ijtc-604	79	6	research	research	NOUN
ijtc-604	79	7	that	that	PRON
ijtc-604	79	8	has	have	AUX
ijtc-604	79	9	been	be	AUX
ijtc-604	79	10	done	do	VERB
ijtc-604	79	11	,	,	PUNCT
ijtc-604	79	12	the	the	DET
ijtc-604	79	13	researchers	researcher	NOUN
ijtc-604	79	14	used	use	VERB
ijtc-604	79	15	research	research	NOUN
ijtc-604	79	16	instruments	instrument	NOUN
ijtc-604	79	17	in	in	ADP
ijtc-604	79	18	the	the	DET
ijtc-604	79	19	form	form	NOUN
ijtc-604	79	20	of	of	ADP
ijtc-604	79	21	interviews	interview	NOUN
ijtc-604	79	22	,	,	PUNCT
ijtc-604	79	23	observations	observation	NOUN
ijtc-604	79	24	and	and	CCONJ
ijtc-604	79	25	documentation	documentation	NOUN
ijtc-604	79	26	.	.	PUNCT
ijtc-604	80	1	the	the	DET
ijtc-604	80	2	following	follow	VERB
ijtc-604	80	3	are	be	AUX
ijtc-604	80	4	data	datum	NOUN
ijtc-604	80	5	relating	relate	VERB
ijtc-604	80	6	to	to	ADP
ijtc-604	80	7	the	the	DET
ijtc-604	80	8	main	main	ADJ
ijtc-604	80	9	problems	problem	NOUN
ijtc-604	80	10	in	in	ADP
ijtc-604	80	11	the	the	DET
ijtc-604	80	12	research	research	NOUN
ijtc-604	80	13	obtained	obtain	VERB
ijtc-604	80	14	from	from	ADP
ijtc-604	80	15	the	the	DET
ijtc-604	80	16	regional	regional	ADJ
ijtc-604	80	17	finance	finance	NOUN
ijtc-604	80	18	agency	agency	NOUN
ijtc-604	80	19	of	of	ADP
ijtc-604	80	20	depok	depok	PROPN
ijtc-604	80	21	city	city	PROPN
ijtc-604	80	22	standard	standard	PROPN
ijtc-604	80	23	and	and	CCONJ
ijtc-604	80	24	target	target	VERB
ijtc-604	80	25	policy	policy	NOUN
ijtc-604	80	26	source	source	NOUN
ijtc-604	80	27	power	power	NOUN
ijtc-604	80	28	connection	connection	NOUN
ijtc-604	80	29	between	between	ADP
ijtc-604	80	30	organization	organization	NOUN
ijtc-604	80	31	obstacle	obstacle	VERB
ijtc-604	80	32	reception	reception	NOUN
ijtc-604	80	33	tax	tax	NOUN
ijtc-604	80	34	effort	effort	NOUN
ijtc-604	80	35	disposition	disposition	NOUN
ijtc-604	80	36	implementor	implementor	NOUN
ijtc-604	80	37	characteristics	characteristic	NOUN
ijtc-604	80	38	agent	agent	NOUN
ijtc-604	80	39	executor	executor	NOUN
ijtc-604	80	40	social	social	ADJ
ijtc-604	80	41	conditions	condition	NOUN
ijtc-604	80	42	,	,	PUNCT
ijtc-604	80	43	economics	economic	NOUN
ijtc-604	80	44	,	,	PUNCT
ijtc-604	80	45	and	and	CCONJ
ijtc-604	80	46	political	political	ADJ
ijtc-604	80	47	implementation	implementation	NOUN
ijtc-604	80	48	tax	tax	NOUN
ijtc-604	80	49	collection	collection	NOUN
ijtc-604	80	50	top	top	ADJ
ijtc-604	80	51	hotels	hotel	NOUN
ijtc-604	80	52	home	home	NOUN
ijtc-604	80	53	cost	cost	NOUN
ijtc-604	80	54	in	in	ADP
ijtc-604	80	55	depok	depok	PROPN
ijtc-604	80	56	the	the	DET
ijtc-604	80	57	effect	effect	NOUN
ijtc-604	80	58	of	of	ADP
ijtc-604	80	59	price	price	NOUN
ijtc-604	80	60	earning	earning	NOUN
ijtc-604	80	61	ratio	ratio	NOUN
ijtc-604	80	62	,	,	PUNCT
ijtc-604	80	63	return	return	VERB
ijtc-604	80	64	on	on	ADP
ijtc-604	80	65	equity	equity	NOUN
ijtc-604	80	66	,	,	PUNCT
ijtc-604	80	67	debt	debt	NOUN
ijtc-604	80	68	to	to	ADP
ijtc-604	80	69	equity	equity	NOUN
ijtc-604	80	70	ratio	ratio	NOUN
ijtc-604	80	71	,	,	PUNCT
ijtc-604	80	72	firm	firm	ADJ
ijtc-604	80	73	size	size	NOUN
ijtc-604	80	74	,	,	PUNCT
ijtc-604	80	75	and	and	CCONJ
ijtc-604	80	76	dividend	dividend	VERB
ijtc-604	80	77	payout	payout	ADJ
ijtc-604	80	78	ratio	ratio	NOUN
ijtc-604	80	79	to	to	ADP
ijtc-604	80	80	the	the	DET
ijtc-604	80	81	stock	stock	NOUN
ijtc-604	80	82	returns	return	NOUN
ijtc-604	80	83	on	on	ADP
ijtc-604	80	84	banks	bank	NOUN
ijtc-604	80	85	listed	list	VERB
ijtc-604	80	86	in	in	ADP
ijtc-604	80	87	lq45	lq45	PROPN
ijtc-604	80	88	index	index	NOUN
ijtc-604	80	89	2015	2015	NUM
ijtc-604	80	90	-	-	SYM
ijtc-604	80	91	2020	2020	NUM
ijtc-604	80	92	kartika	kartika	PROPN
ijtc-604	80	93	,	,	PUNCT
ijtc-604	80	94	handrijaningsih	handrijaningsih	PROPN
ijtc-604	80	95	,	,	PUNCT
ijtc-604	80	96	t.r	t.r	PROPN
ijtc-604	80	97	,	,	PUNCT
ijtc-604	80	98	and	and	CCONJ
ijtc-604	80	99	anisah	anisah	NOUN
ijtc-604	80	100	454	454	NUM
ijtc-604	80	101	|	|	ADV
ijtc-604	80	102	ilomata	ilomata	PROPN
ijtc-604	80	103	international	international	ADJ
ijtc-604	80	104	journal	journal	NOUN
ijtc-604	80	105	of	of	ADP
ijtc-604	80	106	tax	tax	PROPN
ijtc-604	80	107	&	&	CCONJ
ijtc-604	80	108	accounting	account	VERB
ijtc-604	80	109	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-604	80	110	table	table	NOUN
ijtc-604	80	111	1	1	NUM
ijtc-604	80	112	target	target	NOUN
ijtc-604	80	113	and	and	CCONJ
ijtc-604	80	114	realization	realization	NOUN
ijtc-604	80	115	of	of	ADP
ijtc-604	80	116	hotel	hotel	NOUN
ijtc-604	80	117	tax	tax	NOUN
ijtc-604	80	118	on	on	ADP
ijtc-604	80	119	boarding	boarding	NOUN
ijtc-604	80	120	houses	house	NOUN
ijtc-604	80	121	depok	depok	ADJ
ijtc-604	80	122	city	city	PROPN
ijtc-604	80	123	2018	2018	NUM
ijtc-604	80	124	-	-	SYM
ijtc-604	80	125	2021	2021	NUM
ijtc-604	80	126	year	year	NOUN
ijtc-604	80	127	target	target	NOUN
ijtc-604	80	128	realization	realization	NOUN
ijtc-604	80	129	ratio	ratio	NOUN
ijtc-604	80	130	2018	2018	NUM
ijtc-604	80	131	rp	rp	NOUN
ijtc-604	80	132	.	.	PROPN
ijtc-604	81	1	2.782.889.958	2.782.889.958	NUM
ijtc-604	81	2	rp	rp	NOUN
ijtc-604	81	3	.	.	PROPN
ijtc-604	82	1	2.944.777.810	2.944.777.810	NUM
ijtc-604	82	2	106	106	NUM
ijtc-604	82	3	%	%	NOUN
ijtc-604	82	4	2019	2019	NUM
ijtc-604	82	5	rp	rp	NOUN
ijtc-604	82	6	.	.	PROPN
ijtc-604	82	7	2.996.491.008	2.996.491.008	NUM
ijtc-604	82	8	rp	rp	NOUN
ijtc-604	82	9	.	.	PROPN
ijtc-604	83	1	3.054.927.423	3.054.927.423	NUM
ijtc-604	83	2	102	102	NUM
ijtc-604	83	3	%	%	NOUN
ijtc-604	83	4	2020	2020	NUM
ijtc-604	83	5	rp	rp	NOUN
ijtc-604	83	6	.	.	PROPN
ijtc-604	83	7	1.185.000.000	1.185.000.000	NUM
ijtc-604	83	8	rp	rp	NOUN
ijtc-604	83	9	.	.	PROPN
ijtc-604	83	10	1.479.100.048	1.479.100.048	NUM
ijtc-604	83	11	125	125	NUM
ijtc-604	83	12	%	%	NOUN
ijtc-604	83	13	2021	2021	NUM
ijtc-604	83	14	rp	rp	NOUN
ijtc-604	83	15	1.450.180.431	1.450.180.431	NUM
ijtc-604	83	16	rp	rp	NOUN
ijtc-604	83	17	1.860.568.741	1.860.568.741	NUM
ijtc-604	83	18	128	128	NUM
ijtc-604	83	19	%	%	NOUN
ijtc-604	83	20	source	source	NOUN
ijtc-604	83	21	:	:	PUNCT
ijtc-604	83	22	depok	depok	PROPN
ijtc-604	83	23	city	city	PROPN
ijtc-604	83	24	finance	finance	PROPN
ijtc-604	83	25	agency	agency	NOUN
ijtc-604	83	26	from	from	ADP
ijtc-604	83	27	table	table	NOUN
ijtc-604	83	28	1	1	NUM
ijtc-604	83	29	above	above	ADV
ijtc-604	83	30	,	,	PUNCT
ijtc-604	83	31	it	it	PRON
ijtc-604	83	32	can	can	AUX
ijtc-604	83	33	be	be	AUX
ijtc-604	83	34	seen	see	VERB
ijtc-604	83	35	that	that	SCONJ
ijtc-604	83	36	the	the	DET
ijtc-604	83	37	realization	realization	NOUN
ijtc-604	83	38	of	of	ADP
ijtc-604	83	39	hotel	hotel	NOUN
ijtc-604	83	40	tax	tax	NOUN
ijtc-604	83	41	revenue	revenue	NOUN
ijtc-604	83	42	on	on	ADP
ijtc-604	83	43	boarding	boarding	NOUN
ijtc-604	83	44	houses	house	NOUN
ijtc-604	83	45	in	in	ADP
ijtc-604	83	46	2018	2018	NUM
ijtc-604	83	47	and	and	CCONJ
ijtc-604	83	48	2019	2019	NUM
ijtc-604	83	49	has	have	AUX
ijtc-604	83	50	increased	increase	VERB
ijtc-604	83	51	from	from	ADP
ijtc-604	83	52	the	the	DET
ijtc-604	83	53	target	target	NOUN
ijtc-604	83	54	and	and	CCONJ
ijtc-604	83	55	realization	realization	NOUN
ijtc-604	83	56	.	.	PUNCT
ijtc-604	84	1	in	in	ADP
ijtc-604	84	2	2018	2018	NUM
ijtc-604	84	3	the	the	DET
ijtc-604	84	4	target	target	NOUN
ijtc-604	84	5	shows	show	VERB
ijtc-604	84	6	that	that	SCONJ
ijtc-604	84	7	rp	rp	NOUN
ijtc-604	84	8	.	.	PROPN
ijtc-604	84	9	2,782,889,958	2,782,889,958	NUM
ijtc-604	84	10	can	can	AUX
ijtc-604	84	11	be	be	AUX
ijtc-604	84	12	realized	realize	VERB
ijtc-604	84	13	at	at	ADP
ijtc-604	84	14	rp	rp	NOUN
ijtc-604	84	15	.	.	PUNCT
ijtc-604	84	16	2,911,777,810	2,911,777,810	NUM
ijtc-604	84	17	.	.	PUNCT
ijtc-604	85	1	in	in	ADP
ijtc-604	85	2	2019	2019	NUM
ijtc-604	85	3	there	there	PRON
ijtc-604	85	4	was	be	VERB
ijtc-604	85	5	an	an	DET
ijtc-604	85	6	increase	increase	NOUN
ijtc-604	85	7	in	in	ADP
ijtc-604	85	8	the	the	DET
ijtc-604	85	9	target	target	NOUN
ijtc-604	85	10	of	of	ADP
ijtc-604	85	11	rp	rp	NOUN
ijtc-604	85	12	.	.	PUNCT
ijtc-604	85	13	2,996,491,008	2,996,491,008	NOUN
ijtc-604	85	14	and	and	CCONJ
ijtc-604	85	15	an	an	DET
ijtc-604	85	16	increase	increase	NOUN
ijtc-604	85	17	in	in	ADP
ijtc-604	85	18	realization	realization	NOUN
ijtc-604	85	19	of	of	ADP
ijtc-604	85	20	rp	rp	NOUN
ijtc-604	85	21	.	.	PUNCT
ijtc-604	86	1	3,054,927,423	3,054,927,423	NUM
ijtc-604	86	2	.	.	PUNCT
ijtc-604	87	1	it	it	PRON
ijtc-604	87	2	can	can	AUX
ijtc-604	87	3	be	be	AUX
ijtc-604	87	4	said	say	VERB
ijtc-604	87	5	that	that	SCONJ
ijtc-604	87	6	in	in	ADP
ijtc-604	87	7	2018	2018	NUM
ijtc-604	87	8	and	and	CCONJ
ijtc-604	87	9	2019	2019	NUM
ijtc-604	87	10	there	there	PRON
ijtc-604	87	11	is	be	VERB
ijtc-604	87	12	a	a	DET
ijtc-604	87	13	potential	potential	NOUN
ijtc-604	87	14	for	for	ADP
ijtc-604	87	15	boarding	boarding	NOUN
ijtc-604	87	16	house	house	NOUN
ijtc-604	87	17	tax	tax	NOUN
ijtc-604	87	18	revenues	revenue	NOUN
ijtc-604	87	19	so	so	SCONJ
ijtc-604	87	20	that	that	SCONJ
ijtc-604	87	21	the	the	DET
ijtc-604	87	22	target	target	NOUN
ijtc-604	87	23	and	and	CCONJ
ijtc-604	87	24	realization	realization	NOUN
ijtc-604	87	25	can	can	AUX
ijtc-604	87	26	be	be	AUX
ijtc-604	87	27	achieved	achieve	VERB
ijtc-604	87	28	to	to	ADP
ijtc-604	87	29	the	the	DET
ijtc-604	87	30	maximum	maximum	NOUN
ijtc-604	87	31	.	.	PUNCT
ijtc-604	88	1	in	in	ADP
ijtc-604	88	2	2020	2020	NUM
ijtc-604	88	3	and	and	CCONJ
ijtc-604	88	4	2021	2021	NUM
ijtc-604	88	5	there	there	PRON
ijtc-604	88	6	will	will	AUX
ijtc-604	88	7	be	be	AUX
ijtc-604	88	8	a	a	DET
ijtc-604	88	9	decrease	decrease	NOUN
ijtc-604	88	10	in	in	ADP
ijtc-604	88	11	the	the	DET
ijtc-604	88	12	target	target	NOUN
ijtc-604	88	13	and	and	CCONJ
ijtc-604	88	14	realization	realization	NOUN
ijtc-604	88	15	of	of	ADP
ijtc-604	88	16	boarding	boarding	NOUN
ijtc-604	88	17	house	house	NOUN
ijtc-604	88	18	tax	tax	NOUN
ijtc-604	88	19	receipts	receipt	NOUN
ijtc-604	88	20	.	.	PUNCT
ijtc-604	89	1	in	in	ADP
ijtc-604	89	2	2020	2020	NUM
ijtc-604	89	3	the	the	DET
ijtc-604	89	4	target	target	NOUN
ijtc-604	89	5	shows	show	VERB
ijtc-604	89	6	rp	rp	NOUN
ijtc-604	89	7	.	.	PROPN
ijtc-604	89	8	1,185,000,000	1,185,000,000	NUM
ijtc-604	89	9	,	,	PUNCT
ijtc-604	89	10	a	a	DET
ijtc-604	89	11	significant	significant	ADJ
ijtc-604	89	12	decrease	decrease	NOUN
ijtc-604	89	13	,	,	PUNCT
ijtc-604	89	14	only	only	ADV
ijtc-604	89	15	realized	realize	VERB
ijtc-604	89	16	by	by	ADP
ijtc-604	89	17	rp	rp	NOUN
ijtc-604	89	18	.	.	PROPN
ijtc-604	89	19	1,479,100,048	1,479,100,048	PROPN
ijtc-604	89	20	.	.	PUNCT
ijtc-604	90	1	this	this	PRON
ijtc-604	90	2	is	be	AUX
ijtc-604	90	3	due	due	ADJ
ijtc-604	90	4	to	to	ADP
ijtc-604	90	5	the	the	DET
ijtc-604	90	6	covid-19	covid-19	PROPN
ijtc-604	90	7	pandemic	pandemic	NOUN
ijtc-604	90	8	which	which	PRON
ijtc-604	90	9	has	have	AUX
ijtc-604	90	10	had	have	VERB
ijtc-604	90	11	an	an	DET
ijtc-604	90	12	impact	impact	NOUN
ijtc-604	90	13	on	on	ADP
ijtc-604	90	14	the	the	DET
ijtc-604	90	15	declining	decline	VERB
ijtc-604	90	16	economy	economy	NOUN
ijtc-604	90	17	.	.	PUNCT
ijtc-604	91	1	and	and	CCONJ
ijtc-604	91	2	in	in	ADP
ijtc-604	91	3	2021	2021	NUM
ijtc-604	91	4	there	there	PRON
ijtc-604	91	5	will	will	AUX
ijtc-604	91	6	be	be	AUX
ijtc-604	91	7	a	a	DET
ijtc-604	91	8	slight	slight	ADJ
ijtc-604	91	9	increase	increase	NOUN
ijtc-604	91	10	in	in	ADP
ijtc-604	91	11	the	the	DET
ijtc-604	91	12	target	target	NOUN
ijtc-604	91	13	of	of	ADP
ijtc-604	91	14	rp	rp	NOUN
ijtc-604	91	15	.	.	PROPN
ijtc-604	91	16	1,450,180,431	1,450,180,431	NUM
ijtc-604	91	17	.	.	PUNCT
ijtc-604	92	1	and	and	CCONJ
ijtc-604	92	2	can	can	AUX
ijtc-604	92	3	be	be	AUX
ijtc-604	92	4	realized	realize	VERB
ijtc-604	92	5	amounting	amount	VERB
ijtc-604	92	6	to	to	ADP
ijtc-604	92	7	rp	rp	PROPN
ijtc-604	92	8	1,860,568,741	1,860,568,741	NUM
ijtc-604	92	9	.	.	PUNCT
ijtc-604	93	1	boarding	boarding	NOUN
ijtc-604	93	2	house	house	PROPN
ijtc-604	93	3	tax	tax	NOUN
ijtc-604	93	4	receipts	receipt	NOUN
ijtc-604	93	5	can	can	AUX
ijtc-604	93	6	be	be	AUX
ijtc-604	93	7	influenced	influence	VERB
ijtc-604	93	8	by	by	ADP
ijtc-604	93	9	continuing	continue	VERB
ijtc-604	93	10	to	to	PART
ijtc-604	93	11	explore	explore	VERB
ijtc-604	93	12	the	the	DET
ijtc-604	93	13	potential	potential	NOUN
ijtc-604	93	14	for	for	ADP
ijtc-604	93	15	boarding	boarding	NOUN
ijtc-604	93	16	house	house	NOUN
ijtc-604	93	17	tax	tax	NOUN
ijtc-604	93	18	collection	collection	NOUN
ijtc-604	93	19	by	by	ADP
ijtc-604	93	20	local	local	ADJ
ijtc-604	93	21	governments	government	NOUN
ijtc-604	93	22	through	through	ADP
ijtc-604	93	23	established	establish	VERB
ijtc-604	93	24	regional	regional	ADJ
ijtc-604	93	25	policies	policy	NOUN
ijtc-604	93	26	and	and	CCONJ
ijtc-604	93	27	regulations	regulation	NOUN
ijtc-604	93	28	.	.	PUNCT
ijtc-604	94	1	the	the	DET
ijtc-604	94	2	author	author	NOUN
ijtc-604	94	3	also	also	ADV
ijtc-604	94	4	obtained	obtain	VERB
ijtc-604	94	5	data	datum	NOUN
ijtc-604	94	6	from	from	ADP
ijtc-604	94	7	the	the	DET
ijtc-604	94	8	regional	regional	ADJ
ijtc-604	94	9	finance	finance	NOUN
ijtc-604	94	10	agency	agency	NOUN
ijtc-604	94	11	of	of	ADP
ijtc-604	94	12	depok	depok	PROPN
ijtc-604	94	13	city	city	NOUN
ijtc-604	94	14	regarding	regard	VERB
ijtc-604	94	15	the	the	DET
ijtc-604	94	16	growth	growth	NOUN
ijtc-604	94	17	in	in	ADP
ijtc-604	94	18	the	the	DET
ijtc-604	94	19	number	number	NOUN
ijtc-604	94	20	of	of	ADP
ijtc-604	94	21	taxpayers	taxpayer	NOUN
ijtc-604	94	22	who	who	PRON
ijtc-604	94	23	own	own	VERB
ijtc-604	94	24	boarding	boarding	NOUN
ijtc-604	94	25	houses	house	NOUN
ijtc-604	94	26	in	in	ADP
ijtc-604	94	27	depok	depok	ADJ
ijtc-604	94	28	city	city	PROPN
ijtc-604	94	29	as	as	SCONJ
ijtc-604	94	30	follows	follow	VERB
ijtc-604	94	31	:	:	PUNCT
ijtc-604	94	32	table	table	NOUN
ijtc-604	94	33	2	2	NUM
ijtc-604	94	34	table	table	NOUN
ijtc-604	94	35	of	of	ADP
ijtc-604	94	36	growth	growth	NOUN
ijtc-604	94	37	of	of	ADP
ijtc-604	94	38	hotel	hotel	NOUN
ijtc-604	94	39	taxpayers	taxpayer	NOUN
ijtc-604	94	40	on	on	ADP
ijtc-604	94	41	boarding	boarding	NOUN
ijtc-604	94	42	houses	house	NOUN
ijtc-604	94	43	depok	depok	ADJ
ijtc-604	94	44	city	city	PROPN
ijtc-604	94	45	2018	2018	NUM
ijtc-604	94	46	-	-	SYM
ijtc-604	94	47	2021	2021	NUM
ijtc-604	94	48	years	year	NOUN
ijtc-604	94	49	tax	tax	NOUN
ijtc-604	94	50	payers	payer	NOUN
ijtc-604	94	51	2018	2018	NUM
ijtc-604	94	52	269	269	NUM
ijtc-604	94	53	the	the	DET
ijtc-604	94	54	effect	effect	NOUN
ijtc-604	94	55	of	of	ADP
ijtc-604	94	56	price	price	NOUN
ijtc-604	94	57	earning	earning	NOUN
ijtc-604	94	58	ratio	ratio	NOUN
ijtc-604	94	59	,	,	PUNCT
ijtc-604	94	60	return	return	VERB
ijtc-604	94	61	on	on	ADP
ijtc-604	94	62	equity	equity	NOUN
ijtc-604	94	63	,	,	PUNCT
ijtc-604	94	64	debt	debt	NOUN
ijtc-604	94	65	to	to	ADP
ijtc-604	94	66	equity	equity	NOUN
ijtc-604	94	67	ratio	ratio	NOUN
ijtc-604	94	68	,	,	PUNCT
ijtc-604	94	69	firm	firm	ADJ
ijtc-604	94	70	size	size	NOUN
ijtc-604	94	71	,	,	PUNCT
ijtc-604	94	72	and	and	CCONJ
ijtc-604	94	73	dividend	dividend	VERB
ijtc-604	94	74	payout	payout	ADJ
ijtc-604	94	75	ratio	ratio	NOUN
ijtc-604	94	76	to	to	ADP
ijtc-604	94	77	the	the	DET
ijtc-604	94	78	stock	stock	NOUN
ijtc-604	94	79	returns	return	NOUN
ijtc-604	94	80	on	on	ADP
ijtc-604	94	81	banks	bank	NOUN
ijtc-604	94	82	listed	list	VERB
ijtc-604	94	83	in	in	ADP
ijtc-604	94	84	lq45	lq45	PROPN
ijtc-604	94	85	index	index	NOUN
ijtc-604	94	86	2015	2015	NUM
ijtc-604	94	87	-	-	SYM
ijtc-604	94	88	2020	2020	NUM
ijtc-604	94	89	kartika	kartika	PROPN
ijtc-604	94	90	,	,	PUNCT
ijtc-604	94	91	handrijaningsih	handrijaningsih	PROPN
ijtc-604	94	92	,	,	PUNCT
ijtc-604	94	93	t.r	t.r	PROPN
ijtc-604	94	94	,	,	PUNCT
ijtc-604	94	95	and	and	CCONJ
ijtc-604	94	96	anisah	anisah	PRON
ijtc-604	94	97	455	455	NUM
ijtc-604	95	1	|	|	ADV
ijtc-604	95	2	ilomata	ilomata	PROPN
ijtc-604	95	3	international	international	ADJ
ijtc-604	95	4	journal	journal	NOUN
ijtc-604	95	5	of	of	ADP
ijtc-604	95	6	tax	tax	PROPN
ijtc-604	95	7	&	&	CCONJ
ijtc-604	95	8	accounting	accounting	PROPN
ijtc-604	95	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-604	95	10	2019	2019	NUM
ijtc-604	95	11	307	307	NUM
ijtc-604	95	12	2020	2020	NUM
ijtc-604	95	13	298	298	NUM
ijtc-604	95	14	2021	2021	NUM
ijtc-604	95	15	304	304	NUM
ijtc-604	95	16	source	source	NOUN
ijtc-604	95	17	:	:	PUNCT
ijtc-604	95	18	depok	depok	PROPN
ijtc-604	95	19	city	city	PROPN
ijtc-604	95	20	regional	regional	PROPN
ijtc-604	95	21	finance	finance	NOUN
ijtc-604	95	22	agency	agency	NOUN
ijtc-604	95	23	based	base	VERB
ijtc-604	95	24	on	on	ADP
ijtc-604	95	25	table	table	NOUN
ijtc-604	95	26	2	2	NUM
ijtc-604	95	27	it	it	PRON
ijtc-604	95	28	can	can	AUX
ijtc-604	95	29	be	be	AUX
ijtc-604	95	30	concluded	conclude	VERB
ijtc-604	95	31	that	that	SCONJ
ijtc-604	95	32	the	the	DET
ijtc-604	95	33	number	number	NOUN
ijtc-604	95	34	of	of	ADP
ijtc-604	95	35	taxpayers	taxpayer	NOUN
ijtc-604	95	36	and	and	CCONJ
ijtc-604	95	37	tax	tax	NOUN
ijtc-604	95	38	objects	object	NOUN
ijtc-604	95	39	each	each	DET
ijtc-604	95	40	year	year	NOUN
ijtc-604	95	41	does	do	AUX
ijtc-604	95	42	not	not	PART
ijtc-604	95	43	always	always	ADV
ijtc-604	95	44	increase	increase	VERB
ijtc-604	95	45	but	but	CCONJ
ijtc-604	95	46	also	also	ADV
ijtc-604	95	47	decrease	decrease	VERB
ijtc-604	95	48	.	.	PUNCT
ijtc-604	96	1	in	in	ADP
ijtc-604	96	2	2019	2019	NUM
ijtc-604	96	3	,	,	PUNCT
ijtc-604	96	4	the	the	DET
ijtc-604	96	5	number	number	NOUN
ijtc-604	96	6	of	of	ADP
ijtc-604	96	7	taxpayers	taxpayer	NOUN
ijtc-604	96	8	increased	increase	VERB
ijtc-604	96	9	to	to	ADP
ijtc-604	96	10	307	307	NUM
ijtc-604	96	11	and	and	CCONJ
ijtc-604	96	12	321	321	NUM
ijtc-604	96	13	tax	tax	NOUN
ijtc-604	96	14	objects	object	NOUN
ijtc-604	96	15	.	.	PUNCT
ijtc-604	97	1	meanwhile	meanwhile	ADV
ijtc-604	97	2	,	,	PUNCT
ijtc-604	97	3	in	in	ADP
ijtc-604	97	4	2020	2020	NUM
ijtc-604	97	5	it	it	PRON
ijtc-604	97	6	decreased	decrease	VERB
ijtc-604	97	7	to	to	ADP
ijtc-604	97	8	298	298	NUM
ijtc-604	97	9	taxpayers	taxpayer	NOUN
ijtc-604	97	10	and	and	CCONJ
ijtc-604	97	11	271	271	NUM
ijtc-604	97	12	tax	tax	NOUN
ijtc-604	97	13	objects	object	NOUN
ijtc-604	97	14	.	.	PUNCT
ijtc-604	98	1	based	base	VERB
ijtc-604	98	2	on	on	ADP
ijtc-604	98	3	the	the	DET
ijtc-604	98	4	above	above	ADJ
ijtc-604	98	5	research	research	NOUN
ijtc-604	98	6	related	relate	VERB
ijtc-604	98	7	to	to	ADP
ijtc-604	98	8	data	data	NOUN
ijtc-604	98	9	sources	source	NOUN
ijtc-604	98	10	,	,	PUNCT
ijtc-604	98	11	the	the	DET
ijtc-604	98	12	authors	author	NOUN
ijtc-604	98	13	can	can	AUX
ijtc-604	98	14	conclude	conclude	VERB
ijtc-604	98	15	that	that	SCONJ
ijtc-604	98	16	the	the	DET
ijtc-604	98	17	policy	policy	NOUN
ijtc-604	98	18	of	of	ADP
ijtc-604	98	19	collecting	collect	VERB
ijtc-604	98	20	boarding	boarding	NOUN
ijtc-604	98	21	house	house	NOUN
ijtc-604	98	22	taxes	taxis	NOUN
ijtc-604	98	23	in	in	ADP
ijtc-604	98	24	depok	depok	PROPN
ijtc-604	98	25	city	city	PROPN
ijtc-604	98	26	has	have	VERB
ijtc-604	98	27	great	great	ADJ
ijtc-604	98	28	potential	potential	NOUN
ijtc-604	98	29	and	and	CCONJ
ijtc-604	98	30	the	the	DET
ijtc-604	98	31	government	government	NOUN
ijtc-604	98	32	must	must	AUX
ijtc-604	98	33	routinely	routinely	ADV
ijtc-604	98	34	carry	carry	VERB
ijtc-604	98	35	out	out	ADP
ijtc-604	98	36	punyuhan	punyuhan	NOUN
ijtc-604	98	37	or	or	CCONJ
ijtc-604	98	38	direct	direct	ADJ
ijtc-604	98	39	socialization	socialization	NOUN
ijtc-604	98	40	to	to	ADP
ijtc-604	98	41	the	the	DET
ijtc-604	98	42	community	community	NOUN
ijtc-604	98	43	and	and	CCONJ
ijtc-604	98	44	provide	provide	VERB
ijtc-604	98	45	direct	direct	ADJ
ijtc-604	98	46	sanctions	sanction	NOUN
ijtc-604	98	47	to	to	ADP
ijtc-604	98	48	the	the	DET
ijtc-604	98	49	community	community	NOUN
ijtc-604	98	50	in	in	ADP
ijtc-604	98	51	order	order	NOUN
ijtc-604	98	52	to	to	PART
ijtc-604	98	53	achieve	achieve	VERB
ijtc-604	98	54	maximum	maximum	ADJ
ijtc-604	98	55	.	.	PUNCT
ijtc-604	99	1	analysis	analysis	NOUN
ijtc-604	99	2	of	of	ADP
ijtc-604	99	3	the	the	DET
ijtc-604	99	4	implementation	implementation	NOUN
ijtc-604	99	5	of	of	ADP
ijtc-604	99	6	hotel	hotel	NOUN
ijtc-604	99	7	tax	tax	NOUN
ijtc-604	99	8	collection	collection	NOUN
ijtc-604	99	9	on	on	ADP
ijtc-604	99	10	boarding	boarding	NOUN
ijtc-604	99	11	houses	house	NOUN
ijtc-604	99	12	in	in	ADP
ijtc-604	99	13	depok	depok	ADJ
ijtc-604	99	14	city	city	NOUN
ijtc-604	99	15	in	in	ADP
ijtc-604	99	16	2018	2018	NUM
ijtc-604	99	17	-	-	SYM
ijtc-604	99	18	2021	2021	NUM
ijtc-604	99	19	in	in	ADP
ijtc-604	99	20	theory	theory	NOUN
ijtc-604	99	21	,	,	PUNCT
ijtc-604	99	22	this	this	DET
ijtc-604	99	23	research	research	NOUN
ijtc-604	99	24	is	be	AUX
ijtc-604	99	25	based	base	VERB
ijtc-604	99	26	on	on	ADP
ijtc-604	99	27	implementation	implementation	NOUN
ijtc-604	99	28	theory	theory	NOUN
ijtc-604	99	29	according	accord	VERB
ijtc-604	99	30	to	to	ADP
ijtc-604	99	31	donald	donald	PROPN
ijtc-604	99	32	s.	s.	PROPN
ijtc-604	99	33	van	van	PROPN
ijtc-604	99	34	meter	meter	PROPN
ijtc-604	99	35	and	and	CCONJ
ijtc-604	99	36	carl	carl	PROPN
ijtc-604	99	37	e.	e.	PROPN
ijtc-604	99	38	van	van	PROPN
ijtc-604	99	39	horn	horn	PROPN
ijtc-604	99	40	(	(	PUNCT
ijtc-604	99	41	subarsono	subarsono	PROPN
ijtc-604	99	42	,	,	PUNCT
ijtc-604	99	43	2019	2019	NUM
ijtc-604	99	44	)	)	PUNCT
ijtc-604	99	45	,	,	PUNCT
ijtc-604	99	46	namely	namely	ADV
ijtc-604	99	47	:	:	PUNCT
ijtc-604	99	48	1	1	X
ijtc-604	99	49	.	.	PUNCT
ijtc-604	99	50	policy	policy	NOUN
ijtc-604	99	51	standards	standard	NOUN
ijtc-604	99	52	and	and	CCONJ
ijtc-604	99	53	objectives	objective	VERB
ijtc-604	99	54	the	the	DET
ijtc-604	99	55	main	main	ADJ
ijtc-604	99	56	standards	standard	NOUN
ijtc-604	99	57	and	and	CCONJ
ijtc-604	99	58	targets	target	NOUN
ijtc-604	99	59	are	be	AUX
ijtc-604	99	60	to	to	PART
ijtc-604	99	61	provide	provide	VERB
ijtc-604	99	62	services	service	NOUN
ijtc-604	99	63	to	to	ADP
ijtc-604	99	64	boarding	boarding	NOUN
ijtc-604	99	65	house	house	NOUN
ijtc-604	99	66	taxpayers	taxpayer	NOUN
ijtc-604	99	67	,	,	PUNCT
ijtc-604	99	68	carry	carry	VERB
ijtc-604	99	69	out	out	ADP
ijtc-604	99	70	data	datum	NOUN
ijtc-604	99	71	collection	collection	NOUN
ijtc-604	99	72	,	,	PUNCT
ijtc-604	99	73	reporting	reporting	NOUN
ijtc-604	99	74	,	,	PUNCT
ijtc-604	99	75	registration	registration	NOUN
ijtc-604	99	76	and	and	CCONJ
ijtc-604	99	77	payment	payment	NOUN
ijtc-604	99	78	processes	process	NOUN
ijtc-604	99	79	to	to	ADP
ijtc-604	99	80	entrepreneurs	entrepreneur	NOUN
ijtc-604	99	81	who	who	PRON
ijtc-604	99	82	own	own	VERB
ijtc-604	99	83	a	a	DET
ijtc-604	99	84	10	10	NUM
ijtc-604	99	85	-	-	PUNCT
ijtc-604	99	86	door	door	NOUN
ijtc-604	99	87	boarding	boarding	NOUN
ijtc-604	99	88	house	house	NOUN
ijtc-604	99	89	,	,	PUNCT
ijtc-604	99	90	provide	provide	VERB
ijtc-604	99	91	an	an	DET
ijtc-604	99	92	understanding	understanding	NOUN
ijtc-604	99	93	of	of	ADP
ijtc-604	99	94	taxpayer	taxpayer	NOUN
ijtc-604	99	95	awareness	awareness	NOUN
ijtc-604	99	96	,	,	PUNCT
ijtc-604	99	97	information	information	NOUN
ijtc-604	99	98	about	about	ADP
ijtc-604	99	99	boarding	boarding	NOUN
ijtc-604	99	100	house	house	NOUN
ijtc-604	99	101	tax	tax	NOUN
ijtc-604	99	102	collection	collection	NOUN
ijtc-604	99	103	policies	policy	NOUN
ijtc-604	99	104	as	as	SCONJ
ijtc-604	99	105	regulated	regulate	VERB
ijtc-604	99	106	in	in	ADP
ijtc-604	99	107	regional	regional	ADJ
ijtc-604	99	108	regulation	regulation	NOUN
ijtc-604	99	109	no	no	INTJ
ijtc-604	99	110	.	.	PUNCT
ijtc-604	99	111	.	.	PUNCT
ijtc-604	100	1	07	07	NUM
ijtc-604	100	2	of	of	ADP
ijtc-604	100	3	2010	2010	NUM
ijtc-604	100	4	.	.	PUNCT
ijtc-604	101	1	the	the	DET
ijtc-604	101	2	hotel	hotel	NOUN
ijtc-604	101	3	tax	tax	NOUN
ijtc-604	101	4	on	on	ADP
ijtc-604	101	5	houses	house	NOUN
ijtc-604	101	6	is	be	AUX
ijtc-604	101	7	a	a	DET
ijtc-604	101	8	local	local	ADJ
ijtc-604	101	9	tax	tax	NOUN
ijtc-604	101	10	that	that	PRON
ijtc-604	101	11	has	have	VERB
ijtc-604	101	12	the	the	DET
ijtc-604	101	13	potential	potential	NOUN
ijtc-604	101	14	to	to	PART
ijtc-604	101	15	increase	increase	VERB
ijtc-604	101	16	local	local	ADJ
ijtc-604	101	17	tax	tax	NOUN
ijtc-604	101	18	revenue	revenue	NOUN
ijtc-604	101	19	.	.	PUNCT
ijtc-604	102	1	however	however	ADV
ijtc-604	102	2	,	,	PUNCT
ijtc-604	102	3	there	there	PRON
ijtc-604	102	4	are	be	VERB
ijtc-604	102	5	still	still	ADV
ijtc-604	102	6	many	many	ADJ
ijtc-604	102	7	people	people	NOUN
ijtc-604	102	8	in	in	ADP
ijtc-604	102	9	depok	depok	ADJ
ijtc-604	102	10	city	city	PROPN
ijtc-604	102	11	who	who	PRON
ijtc-604	102	12	do	do	AUX
ijtc-604	102	13	not	not	PART
ijtc-604	102	14	understand	understand	VERB
ijtc-604	102	15	the	the	DET
ijtc-604	102	16	purpose	purpose	NOUN
ijtc-604	102	17	of	of	ADP
ijtc-604	102	18	the	the	DET
ijtc-604	102	19	hotel	hotel	NOUN
ijtc-604	102	20	tax	tax	NOUN
ijtc-604	102	21	collection	collection	NOUN
ijtc-604	102	22	policy	policy	NOUN
ijtc-604	102	23	on	on	ADP
ijtc-604	102	24	houses	house	NOUN
ijtc-604	102	25	.	.	PUNCT
ijtc-604	103	1	2	2	X
ijtc-604	103	2	.	.	X
ijtc-604	103	3	resources	resource	NOUN
ijtc-604	103	4	resources	resource	NOUN
ijtc-604	103	5	are	be	AUX
ijtc-604	103	6	one	one	NUM
ijtc-604	103	7	of	of	ADP
ijtc-604	103	8	the	the	DET
ijtc-604	103	9	important	important	ADJ
ijtc-604	103	10	factors	factor	NOUN
ijtc-604	103	11	in	in	ADP
ijtc-604	103	12	determining	determine	VERB
ijtc-604	103	13	the	the	DET
ijtc-604	103	14	implementation	implementation	NOUN
ijtc-604	103	15	and	and	CCONJ
ijtc-604	103	16	success	success	NOUN
ijtc-604	103	17	of	of	ADP
ijtc-604	103	18	policy	policy	NOUN
ijtc-604	103	19	implementation	implementation	NOUN
ijtc-604	103	20	.	.	PUNCT
ijtc-604	104	1	the	the	DET
ijtc-604	104	2	process	process	NOUN
ijtc-604	104	3	of	of	ADP
ijtc-604	104	4	implementing	implement	VERB
ijtc-604	104	5	policy	policy	NOUN
ijtc-604	104	6	implementation	implementation	NOUN
ijtc-604	104	7	requires	require	VERB
ijtc-604	104	8	the	the	DET
ijtc-604	104	9	availability	availability	NOUN
ijtc-604	104	10	of	of	ADP
ijtc-604	104	11	adequate	adequate	ADJ
ijtc-604	104	12	and	and	CCONJ
ijtc-604	104	13	quality	quality	NOUN
ijtc-604	104	14	resources	resource	NOUN
ijtc-604	104	15	in	in	ADP
ijtc-604	104	16	accordance	accordance	NOUN
ijtc-604	104	17	with	with	ADP
ijtc-604	104	18	those	those	PRON
ijtc-604	104	19	required	require	VERB
ijtc-604	104	20	by	by	ADP
ijtc-604	104	21	the	the	DET
ijtc-604	104	22	policy	policy	NOUN
ijtc-604	104	23	.	.	PUNCT
ijtc-604	105	1	in	in	ADP
ijtc-604	105	2	addition	addition	NOUN
ijtc-604	105	3	to	to	ADP
ijtc-604	105	4	human	human	ADJ
ijtc-604	105	5	resources	resource	NOUN
ijtc-604	105	6	,	,	PUNCT
ijtc-604	105	7	the	the	DET
ijtc-604	105	8	authors	author	NOUN
ijtc-604	105	9	also	also	ADV
ijtc-604	105	10	discuss	discuss	VERB
ijtc-604	105	11	resources	resource	NOUN
ijtc-604	105	12	regarding	regard	VERB
ijtc-604	105	13	the	the	DET
ijtc-604	105	14	level	level	NOUN
ijtc-604	105	15	of	of	ADP
ijtc-604	105	16	compliance	compliance	NOUN
ijtc-604	105	17	and	and	CCONJ
ijtc-604	105	18	facilities	facility	NOUN
ijtc-604	105	19	.	.	PUNCT
ijtc-604	106	1	a.	a.	NOUN
ijtc-604	106	2	compliance	compliance	NOUN
ijtc-604	106	3	rate	rate	NOUN
ijtc-604	106	4	the	the	DET
ijtc-604	106	5	level	level	NOUN
ijtc-604	106	6	of	of	ADP
ijtc-604	106	7	compliance	compliance	NOUN
ijtc-604	106	8	greatly	greatly	ADV
ijtc-604	106	9	affects	affect	VERB
ijtc-604	106	10	the	the	DET
ijtc-604	106	11	success	success	NOUN
ijtc-604	106	12	of	of	ADP
ijtc-604	106	13	a	a	DET
ijtc-604	106	14	policy	policy	NOUN
ijtc-604	106	15	,	,	PUNCT
ijtc-604	106	16	with	with	ADP
ijtc-604	106	17	the	the	DET
ijtc-604	106	18	obedience	obedience	NOUN
ijtc-604	106	19	of	of	ADP
ijtc-604	106	20	the	the	DET
ijtc-604	106	21	taxpayer	taxpayer	NOUN
ijtc-604	106	22	in	in	ADP
ijtc-604	106	23	carrying	carry	VERB
ijtc-604	106	24	out	out	ADP
ijtc-604	106	25	his	his	PRON
ijtc-604	106	26	tax	tax	NOUN
ijtc-604	106	27	obligations	obligation	NOUN
ijtc-604	106	28	,	,	PUNCT
ijtc-604	106	29	it	it	PRON
ijtc-604	106	30	means	mean	VERB
ijtc-604	106	31	that	that	SCONJ
ijtc-604	106	32	the	the	DET
ijtc-604	106	33	taxpayer	taxpayer	NOUN
ijtc-604	106	34	has	have	AUX
ijtc-604	106	35	understood	understand	VERB
ijtc-604	106	36	the	the	DET
ijtc-604	106	37	intent	intent	NOUN
ijtc-604	106	38	and	and	CCONJ
ijtc-604	106	39	purpose	purpose	NOUN
ijtc-604	106	40	of	of	ADP
ijtc-604	106	41	establishing	establish	VERB
ijtc-604	106	42	the	the	DET
ijtc-604	106	43	policy	policy	NOUN
ijtc-604	106	44	.	.	PUNCT
ijtc-604	107	1	compliance	compliance	NOUN
ijtc-604	107	2	is	be	AUX
ijtc-604	107	3	a	a	DET
ijtc-604	107	4	benchmark	benchmark	NOUN
ijtc-604	107	5	in	in	ADP
ijtc-604	107	6	assessing	assess	VERB
ijtc-604	107	7	the	the	DET
ijtc-604	107	8	level	level	NOUN
ijtc-604	107	9	of	of	ADP
ijtc-604	107	10	taxpayer	taxpayer	NOUN
ijtc-604	107	11	compliance	compliance	NOUN
ijtc-604	107	12	,	,	PUNCT
ijtc-604	107	13	it	it	PRON
ijtc-604	107	14	can	can	AUX
ijtc-604	107	15	be	be	AUX
ijtc-604	107	16	seen	see	VERB
ijtc-604	107	17	from	from	ADP
ijtc-604	107	18	the	the	DET
ijtc-604	107	19	determination	determination	NOUN
ijtc-604	107	20	of	of	ADP
ijtc-604	107	21	taxpayers	taxpayer	NOUN
ijtc-604	107	22	to	to	PART
ijtc-604	107	23	pay	pay	VERB
ijtc-604	107	24	their	their	PRON
ijtc-604	107	25	taxes	taxis	NOUN
ijtc-604	107	26	,	,	PUNCT
ijtc-604	107	27	on	on	ADP
ijtc-604	107	28	time	time	NOUN
ijtc-604	107	29	and	and	CCONJ
ijtc-604	107	30	without	without	ADP
ijtc-604	107	31	any	any	DET
ijtc-604	107	32	delays	delay	NOUN
ijtc-604	107	33	.	.	PUNCT
ijtc-604	108	1	based	base	VERB
ijtc-604	108	2	on	on	ADP
ijtc-604	108	3	table	table	NOUN
ijtc-604	108	4	iv.2	iv.2	NOUN
ijtc-604	108	5	on	on	ADP
ijtc-604	108	6	the	the	DET
ijtc-604	108	7	growth	growth	NOUN
ijtc-604	108	8	of	of	ADP
ijtc-604	108	9	mandatory	mandatory	ADJ
ijtc-604	108	10	/	/	SYM
ijtc-604	108	11	object	object	NOUN
ijtc-604	108	12	hotel	hotel	NOUN
ijtc-604	108	13	tax	tax	NOUN
ijtc-604	108	14	on	on	ADP
ijtc-604	108	15	boarding	boarding	NOUN
ijtc-604	108	16	houses	house	NOUN
ijtc-604	108	17	,	,	PUNCT
ijtc-604	108	18	there	there	PRON
ijtc-604	108	19	are	be	VERB
ijtc-604	108	20	still	still	ADV
ijtc-604	108	21	many	many	ADJ
ijtc-604	108	22	who	who	PRON
ijtc-604	108	23	have	have	AUX
ijtc-604	108	24	not	not	PART
ijtc-604	108	25	reported	report	VERB
ijtc-604	108	26	and	and	CCONJ
ijtc-604	108	27	understood	understand	VERB
ijtc-604	108	28	the	the	DET
ijtc-604	108	29	existence	existence	NOUN
ijtc-604	108	30	of	of	ADP
ijtc-604	108	31	boarding	boarding	NOUN
ijtc-604	108	32	house	house	NOUN
ijtc-604	108	33	tax	tax	NOUN
ijtc-604	108	34	the	the	DET
ijtc-604	108	35	effect	effect	NOUN
ijtc-604	108	36	of	of	ADP
ijtc-604	108	37	price	price	NOUN
ijtc-604	108	38	earning	earning	NOUN
ijtc-604	108	39	ratio	ratio	NOUN
ijtc-604	108	40	,	,	PUNCT
ijtc-604	108	41	return	return	VERB
ijtc-604	108	42	on	on	ADP
ijtc-604	108	43	equity	equity	NOUN
ijtc-604	108	44	,	,	PUNCT
ijtc-604	108	45	debt	debt	NOUN
ijtc-604	108	46	to	to	ADP
ijtc-604	108	47	equity	equity	NOUN
ijtc-604	108	48	ratio	ratio	NOUN
ijtc-604	108	49	,	,	PUNCT
ijtc-604	108	50	firm	firm	ADJ
ijtc-604	108	51	size	size	NOUN
ijtc-604	108	52	,	,	PUNCT
ijtc-604	108	53	and	and	CCONJ
ijtc-604	108	54	dividend	dividend	VERB
ijtc-604	108	55	payout	payout	ADJ
ijtc-604	108	56	ratio	ratio	NOUN
ijtc-604	108	57	to	to	ADP
ijtc-604	108	58	the	the	DET
ijtc-604	108	59	stock	stock	NOUN
ijtc-604	108	60	returns	return	NOUN
ijtc-604	108	61	on	on	ADP
ijtc-604	108	62	banks	bank	NOUN
ijtc-604	108	63	listed	list	VERB
ijtc-604	108	64	in	in	ADP
ijtc-604	108	65	lq45	lq45	PROPN
ijtc-604	108	66	index	index	NOUN
ijtc-604	108	67	2015	2015	NUM
ijtc-604	108	68	-	-	SYM
ijtc-604	108	69	2020	2020	NUM
ijtc-604	108	70	kartika	kartika	PROPN
ijtc-604	108	71	,	,	PUNCT
ijtc-604	108	72	handrijaningsih	handrijaningsih	PROPN
ijtc-604	108	73	,	,	PUNCT
ijtc-604	108	74	t.r	t.r	PROPN
ijtc-604	108	75	,	,	PUNCT
ijtc-604	108	76	and	and	CCONJ
ijtc-604	108	77	anisah	anisah	PRON
ijtc-604	108	78	456	456	NUM
ijtc-604	109	1	|	|	ADV
ijtc-604	109	2	ilomata	ilomata	PROPN
ijtc-604	109	3	international	international	ADJ
ijtc-604	109	4	journal	journal	NOUN
ijtc-604	109	5	of	of	ADP
ijtc-604	109	6	tax	tax	PROPN
ijtc-604	109	7	&	&	CCONJ
ijtc-604	109	8	accounting	account	VERB
ijtc-604	109	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-604	109	10	collection	collection	NOUN
ijtc-604	109	11	.	.	PUNCT
ijtc-604	110	1	in	in	ADP
ijtc-604	110	2	reality	reality	NOUN
ijtc-604	110	3	,	,	PUNCT
ijtc-604	110	4	it	it	PRON
ijtc-604	110	5	can	can	AUX
ijtc-604	110	6	be	be	AUX
ijtc-604	110	7	said	say	VERB
ijtc-604	110	8	that	that	SCONJ
ijtc-604	110	9	it	it	PRON
ijtc-604	110	10	is	be	AUX
ijtc-604	110	11	good	good	ADJ
ijtc-604	110	12	.	.	PUNCT
ijtc-604	111	1	based	base	VERB
ijtc-604	111	2	on	on	ADP
ijtc-604	111	3	table	table	NOUN
ijtc-604	111	4	iv.1	iv.1	VERB
ijtc-604	111	5	the	the	DET
ijtc-604	111	6	achievement	achievement	NOUN
ijtc-604	111	7	of	of	ADP
ijtc-604	111	8	the	the	DET
ijtc-604	111	9	realization	realization	NOUN
ijtc-604	111	10	target	target	NOUN
ijtc-604	111	11	in	in	ADP
ijtc-604	111	12	2018	2018	NUM
ijtc-604	111	13	was	be	AUX
ijtc-604	111	14	idr	idr	NOUN
ijtc-604	111	15	2,944,77,810	2,944,77,810	NUM
ijtc-604	111	16	to	to	PART
ijtc-604	111	17	idr	idr	VERB
ijtc-604	111	18	3,054,927,423	3,054,927,423	NUM
ijtc-604	111	19	in	in	ADP
ijtc-604	111	20	2019	2019	NUM
ijtc-604	111	21	and	and	CCONJ
ijtc-604	111	22	experienced	experience	VERB
ijtc-604	111	23	a	a	DET
ijtc-604	111	24	decrease	decrease	NOUN
ijtc-604	111	25	in	in	ADP
ijtc-604	111	26	2020	2020	NUM
ijtc-604	111	27	idr	idr	PROPN
ijtc-604	111	28	1,479,100,048	1,479,100,048	NUM
ijtc-604	111	29	.	.	PUNCT
ijtc-604	112	1	the	the	DET
ijtc-604	112	2	author	author	NOUN
ijtc-604	112	3	can	can	AUX
ijtc-604	112	4	conclude	conclude	VERB
ijtc-604	112	5	that	that	SCONJ
ijtc-604	112	6	the	the	DET
ijtc-604	112	7	depok	depok	PROPN
ijtc-604	112	8	city	city	PROPN
ijtc-604	112	9	regional	regional	PROPN
ijtc-604	112	10	finance	finance	NOUN
ijtc-604	112	11	office	office	NOUN
ijtc-604	112	12	has	have	AUX
ijtc-604	112	13	decreased	decrease	VERB
ijtc-604	112	14	paying	pay	VERB
ijtc-604	112	15	taxpayers	taxpayer	NOUN
ijtc-604	112	16	.	.	PUNCT
ijtc-604	113	1	b.	b.	PROPN
ijtc-604	113	2	facility	facility	PROPN
ijtc-604	113	3	facilities	facility	NOUN
ijtc-604	113	4	are	be	AUX
ijtc-604	113	5	one	one	NUM
ijtc-604	113	6	of	of	ADP
ijtc-604	113	7	the	the	DET
ijtc-604	113	8	factors	factor	NOUN
ijtc-604	113	9	supporting	support	VERB
ijtc-604	113	10	the	the	DET
ijtc-604	113	11	implementation	implementation	NOUN
ijtc-604	113	12	of	of	ADP
ijtc-604	113	13	policies	policy	NOUN
ijtc-604	113	14	.	.	PUNCT
ijtc-604	114	1	the	the	DET
ijtc-604	114	2	policy	policy	NOUN
ijtc-604	114	3	for	for	ADP
ijtc-604	114	4	collecting	collect	VERB
ijtc-604	114	5	boarding	boarding	NOUN
ijtc-604	114	6	house	house	NOUN
ijtc-604	114	7	taxes	taxis	NOUN
ijtc-604	114	8	is	be	AUX
ijtc-604	114	9	considered	consider	VERB
ijtc-604	114	10	quite	quite	ADV
ijtc-604	114	11	good	good	ADJ
ijtc-604	114	12	with	with	ADP
ijtc-604	114	13	the	the	DET
ijtc-604	114	14	assumption	assumption	NOUN
ijtc-604	114	15	that	that	SCONJ
ijtc-604	114	16	the	the	DET
ijtc-604	114	17	availability	availability	NOUN
ijtc-604	114	18	of	of	ADP
ijtc-604	114	19	adequate	adequate	ADJ
ijtc-604	114	20	facilities	facility	NOUN
ijtc-604	114	21	and	and	CCONJ
ijtc-604	114	22	infrastructure	infrastructure	NOUN
ijtc-604	114	23	adjusts	adjust	VERB
ijtc-604	114	24	to	to	ADP
ijtc-604	114	25	what	what	PRON
ijtc-604	114	26	is	be	AUX
ijtc-604	114	27	needed	need	VERB
ijtc-604	114	28	.	.	PUNCT
ijtc-604	115	1	based	base	VERB
ijtc-604	115	2	on	on	ADP
ijtc-604	115	3	the	the	DET
ijtc-604	115	4	results	result	NOUN
ijtc-604	115	5	of	of	ADP
ijtc-604	115	6	the	the	DET
ijtc-604	115	7	interview	interview	NOUN
ijtc-604	115	8	with	with	ADP
ijtc-604	115	9	mr	mr	PROPN
ijtc-604	115	10	.	.	PROPN
ijtc-604	115	11	dani	dani	PROPN
ijtc-604	115	12	as	as	ADP
ijtc-604	115	13	the	the	DET
ijtc-604	115	14	head	head	NOUN
ijtc-604	115	15	of	of	ADP
ijtc-604	115	16	the	the	DET
ijtc-604	115	17	sub	sub	NOUN
ijtc-604	115	18	-	-	NOUN
ijtc-604	115	19	division	division	NOUN
ijtc-604	115	20	of	of	ADP
ijtc-604	115	21	data	datum	NOUN
ijtc-604	115	22	collection	collection	NOUN
ijtc-604	115	23	and	and	CCONJ
ijtc-604	115	24	registration	registration	NOUN
ijtc-604	115	25	,	,	PUNCT
ijtc-604	115	26	the	the	DET
ijtc-604	115	27	facilities	facility	NOUN
ijtc-604	115	28	used	use	VERB
ijtc-604	115	29	as	as	ADP
ijtc-604	115	30	a	a	DET
ijtc-604	115	31	tool	tool	NOUN
ijtc-604	115	32	in	in	ADP
ijtc-604	115	33	achieving	achieve	VERB
ijtc-604	115	34	the	the	DET
ijtc-604	115	35	goals	goal	NOUN
ijtc-604	115	36	and	and	CCONJ
ijtc-604	115	37	objectives	objective	NOUN
ijtc-604	115	38	.	.	PUNCT
ijtc-604	116	1	based	base	VERB
ijtc-604	116	2	on	on	ADP
ijtc-604	116	3	the	the	DET
ijtc-604	116	4	results	result	NOUN
ijtc-604	116	5	of	of	ADP
ijtc-604	116	6	the	the	DET
ijtc-604	116	7	author	author	NOUN
ijtc-604	116	8	's	's	PART
ijtc-604	116	9	observations	observation	NOUN
ijtc-604	116	10	,	,	PUNCT
ijtc-604	116	11	in	in	ADP
ijtc-604	116	12	terms	term	NOUN
ijtc-604	116	13	of	of	ADP
ijtc-604	116	14	facilities	facility	NOUN
ijtc-604	116	15	,	,	PUNCT
ijtc-604	116	16	the	the	DET
ijtc-604	116	17	regional	regional	ADJ
ijtc-604	116	18	finance	finance	NOUN
ijtc-604	116	19	agency	agency	NOUN
ijtc-604	116	20	has	have	AUX
ijtc-604	116	21	provided	provide	VERB
ijtc-604	116	22	quite	quite	ADV
ijtc-604	116	23	good	good	ADJ
ijtc-604	116	24	facilities	facility	NOUN
ijtc-604	116	25	and	and	CCONJ
ijtc-604	116	26	infrastructure	infrastructure	NOUN
ijtc-604	116	27	.	.	PUNCT
ijtc-604	117	1	so	so	ADV
ijtc-604	117	2	it	it	PRON
ijtc-604	117	3	can	can	AUX
ijtc-604	117	4	be	be	AUX
ijtc-604	117	5	concluded	conclude	VERB
ijtc-604	117	6	that	that	SCONJ
ijtc-604	117	7	human	human	ADJ
ijtc-604	117	8	resources	resource	NOUN
ijtc-604	117	9	already	already	ADV
ijtc-604	117	10	have	have	VERB
ijtc-604	117	11	competence	competence	NOUN
ijtc-604	117	12	in	in	ADP
ijtc-604	117	13	their	their	PRON
ijtc-604	117	14	field	field	NOUN
ijtc-604	117	15	and	and	CCONJ
ijtc-604	117	16	provide	provide	VERB
ijtc-604	117	17	adequate	adequate	ADJ
ijtc-604	117	18	services	service	NOUN
ijtc-604	117	19	but	but	CCONJ
ijtc-604	117	20	in	in	ADP
ijtc-604	117	21	terms	term	NOUN
ijtc-604	117	22	of	of	ADP
ijtc-604	117	23	quantity	quantity	NOUN
ijtc-604	117	24	of	of	ADP
ijtc-604	117	25	human	human	ADJ
ijtc-604	117	26	resources	resource	NOUN
ijtc-604	117	27	are	be	AUX
ijtc-604	117	28	not	not	PART
ijtc-604	117	29	maximized	maximize	VERB
ijtc-604	117	30	.	.	PUNCT
ijtc-604	118	1	3	3	X
ijtc-604	118	2	.	.	X
ijtc-604	118	3	inter	inter	ADJ
ijtc-604	118	4	-	-	ADJ
ijtc-604	118	5	organizational	organizational	ADJ
ijtc-604	118	6	relations	relation	NOUN
ijtc-604	118	7	based	base	VERB
ijtc-604	118	8	on	on	ADP
ijtc-604	118	9	the	the	DET
ijtc-604	118	10	results	result	NOUN
ijtc-604	118	11	of	of	ADP
ijtc-604	118	12	research	research	NOUN
ijtc-604	118	13	through	through	ADP
ijtc-604	118	14	interviews	interview	NOUN
ijtc-604	118	15	with	with	ADP
ijtc-604	118	16	related	related	ADJ
ijtc-604	118	17	parties	party	NOUN
ijtc-604	118	18	that	that	SCONJ
ijtc-604	118	19	the	the	DET
ijtc-604	118	20	relationship	relationship	NOUN
ijtc-604	118	21	between	between	ADP
ijtc-604	118	22	organizations	organization	NOUN
ijtc-604	118	23	in	in	ADP
ijtc-604	118	24	implementing	implement	VERB
ijtc-604	118	25	the	the	DET
ijtc-604	118	26	implementation	implementation	NOUN
ijtc-604	118	27	of	of	ADP
ijtc-604	118	28	hotel	hotel	NOUN
ijtc-604	118	29	tax	tax	NOUN
ijtc-604	118	30	collection	collection	NOUN
ijtc-604	118	31	on	on	ADP
ijtc-604	118	32	boarding	boarding	NOUN
ijtc-604	118	33	houses	house	NOUN
ijtc-604	118	34	has	have	AUX
ijtc-604	118	35	been	be	AUX
ijtc-604	118	36	socialized	socialize	VERB
ijtc-604	118	37	to	to	ADP
ijtc-604	118	38	the	the	DET
ijtc-604	118	39	maximum	maximum	NOUN
ijtc-604	118	40	directly	directly	ADV
ijtc-604	118	41	.	.	PUNCT
ijtc-604	119	1	one	one	NUM
ijtc-604	119	2	form	form	NOUN
ijtc-604	119	3	of	of	ADP
ijtc-604	119	4	communication	communication	NOUN
ijtc-604	119	5	is	be	AUX
ijtc-604	119	6	socialization	socialization	NOUN
ijtc-604	119	7	.	.	PUNCT
ijtc-604	120	1	the	the	DET
ijtc-604	120	2	regional	regional	ADJ
ijtc-604	120	3	financial	financial	ADJ
ijtc-604	120	4	agency	agency	NOUN
ijtc-604	120	5	of	of	ADP
ijtc-604	120	6	depok	depok	PROPN
ijtc-604	120	7	city	city	PROPN
ijtc-604	120	8	carried	carry	VERB
ijtc-604	120	9	out	out	ADP
ijtc-604	120	10	socialization	socialization	NOUN
ijtc-604	120	11	activities	activity	NOUN
ijtc-604	120	12	through	through	ADP
ijtc-604	120	13	electronic	electronic	ADJ
ijtc-604	120	14	media	medium	NOUN
ijtc-604	120	15	,	,	PUNCT
ijtc-604	120	16	installed	instal	VERB
ijtc-604	120	17	banners	banner	NOUN
ijtc-604	120	18	,	,	PUNCT
ijtc-604	120	19	distributed	distribute	VERB
ijtc-604	120	20	brochures	brochure	NOUN
ijtc-604	120	21	and	and	CCONJ
ijtc-604	120	22	directly	directly	ADV
ijtc-604	120	23	went	go	VERB
ijtc-604	120	24	into	into	ADP
ijtc-604	120	25	the	the	DET
ijtc-604	120	26	field	field	NOUN
ijtc-604	120	27	to	to	PART
ijtc-604	120	28	visit	visit	VERB
ijtc-604	120	29	the	the	DET
ijtc-604	120	30	location	location	NOUN
ijtc-604	120	31	of	of	ADP
ijtc-604	120	32	boarding	boarding	NOUN
ijtc-604	120	33	house	house	NOUN
ijtc-604	120	34	entrepreneurs	entrepreneur	NOUN
ijtc-604	120	35	providing	provide	VERB
ijtc-604	120	36	information	information	NOUN
ijtc-604	120	37	and	and	CCONJ
ijtc-604	120	38	data	datum	NOUN
ijtc-604	120	39	collection	collection	NOUN
ijtc-604	120	40	.	.	PUNCT
ijtc-604	121	1	informants	informant	NOUN
ijtc-604	121	2	2	2	NUM
ijtc-604	121	3	and	and	CCONJ
ijtc-604	121	4	3	3	NUM
ijtc-604	121	5	,	,	PUNCT
ijtc-604	121	6	there	there	PRON
ijtc-604	121	7	have	have	AUX
ijtc-604	121	8	been	be	AUX
ijtc-604	121	9	key	key	ADJ
ijtc-604	121	10	communications	communication	NOUN
ijtc-604	121	11	in	in	ADP
ijtc-604	121	12	increasing	increase	VERB
ijtc-604	121	13	awareness	awareness	NOUN
ijtc-604	121	14	and	and	CCONJ
ijtc-604	121	15	compliance	compliance	NOUN
ijtc-604	121	16	of	of	ADP
ijtc-604	121	17	boarding	boarding	NOUN
ijtc-604	121	18	house	house	NOUN
ijtc-604	121	19	entrepreneurs	entrepreneur	NOUN
ijtc-604	121	20	taxpayers	taxpayer	NOUN
ijtc-604	121	21	and	and	CCONJ
ijtc-604	121	22	transparency	transparency	NOUN
ijtc-604	121	23	.	.	PUNCT
ijtc-604	122	1	informants	informant	NOUN
ijtc-604	122	2	4	4	NUM
ijtc-604	122	3	and	and	CCONJ
ijtc-604	122	4	5	5	NUM
ijtc-604	122	5	have	have	AUX
ijtc-604	122	6	received	receive	VERB
ijtc-604	122	7	socialization	socialization	NOUN
ijtc-604	122	8	.	.	PUNCT
ijtc-604	123	1	so	so	ADV
ijtc-604	123	2	it	it	PRON
ijtc-604	123	3	is	be	AUX
ijtc-604	123	4	concluded	conclude	VERB
ijtc-604	123	5	that	that	SCONJ
ijtc-604	123	6	the	the	DET
ijtc-604	123	7	communication	communication	NOUN
ijtc-604	123	8	relationship	relationship	NOUN
ijtc-604	123	9	between	between	ADP
ijtc-604	123	10	organizations	organization	NOUN
ijtc-604	123	11	has	have	AUX
ijtc-604	123	12	been	be	AUX
ijtc-604	123	13	directed	direct	VERB
ijtc-604	123	14	and	and	CCONJ
ijtc-604	123	15	quite	quite	ADV
ijtc-604	123	16	good	good	ADJ
ijtc-604	123	17	,	,	PUNCT
ijtc-604	123	18	as	as	SCONJ
ijtc-604	123	19	evidenced	evidence	VERB
ijtc-604	123	20	by	by	ADP
ijtc-604	123	21	communication	communication	NOUN
ijtc-604	123	22	between	between	ADP
ijtc-604	123	23	implementers	implementer	NOUN
ijtc-604	123	24	,	,	PUNCT
ijtc-604	123	25	when	when	SCONJ
ijtc-604	123	26	performing	perform	VERB
ijtc-604	123	27	services	service	NOUN
ijtc-604	123	28	there	there	PRON
ijtc-604	123	29	is	be	VERB
ijtc-604	123	30	a	a	DET
ijtc-604	123	31	good	good	ADJ
ijtc-604	123	32	direct	direct	ADJ
ijtc-604	123	33	communication	communication	NOUN
ijtc-604	123	34	relationship	relationship	NOUN
ijtc-604	123	35	,	,	PUNCT
ijtc-604	123	36	with	with	ADP
ijtc-604	123	37	transparency	transparency	NOUN
ijtc-604	123	38	in	in	ADP
ijtc-604	123	39	the	the	DET
ijtc-604	123	40	socialization	socialization	NOUN
ijtc-604	123	41	of	of	ADP
ijtc-604	123	42	taxpayers	taxpayer	NOUN
ijtc-604	123	43	for	for	ADP
ijtc-604	123	44	boarding	boarding	NOUN
ijtc-604	123	45	house	house	NOUN
ijtc-604	123	46	entrepreneurs	entrepreneur	NOUN
ijtc-604	123	47	to	to	PART
ijtc-604	123	48	get	get	VERB
ijtc-604	123	49	information	information	NOUN
ijtc-604	123	50	and	and	CCONJ
ijtc-604	123	51	services	service	NOUN
ijtc-604	123	52	.	.	PUNCT
ijtc-604	124	1	4	4	X
ijtc-604	124	2	.	.	X
ijtc-604	124	3	characteristics	characteristic	NOUN
ijtc-604	124	4	of	of	ADP
ijtc-604	124	5	implementing	implement	VERB
ijtc-604	124	6	agent	agent	NOUN
ijtc-604	124	7	based	base	VERB
ijtc-604	124	8	on	on	ADP
ijtc-604	124	9	the	the	DET
ijtc-604	124	10	results	result	NOUN
ijtc-604	124	11	of	of	ADP
ijtc-604	124	12	research	research	NOUN
ijtc-604	124	13	through	through	ADP
ijtc-604	124	14	interviews	interview	NOUN
ijtc-604	124	15	with	with	ADP
ijtc-604	124	16	related	related	ADJ
ijtc-604	124	17	parties	party	NOUN
ijtc-604	124	18	that	that	PRON
ijtc-604	124	19	the	the	DET
ijtc-604	124	20	characteristics	characteristic	NOUN
ijtc-604	124	21	of	of	ADP
ijtc-604	124	22	the	the	DET
ijtc-604	124	23	implementing	implement	VERB
ijtc-604	124	24	agent	agent	NOUN
ijtc-604	124	25	in	in	ADP
ijtc-604	124	26	implementing	implement	VERB
ijtc-604	124	27	the	the	DET
ijtc-604	124	28	hotel	hotel	NOUN
ijtc-604	124	29	tax	tax	NOUN
ijtc-604	124	30	collection	collection	NOUN
ijtc-604	124	31	on	on	ADP
ijtc-604	124	32	boarding	boarding	NOUN
ijtc-604	124	33	houses	house	NOUN
ijtc-604	124	34	:	:	PUNCT
ijtc-604	124	35	informants	informant	NOUN
ijtc-604	124	36	1	1	NUM
ijtc-604	124	37	and	and	CCONJ
ijtc-604	124	38	2	2	NUM
ijtc-604	124	39	,	,	PUNCT
ijtc-604	124	40	that	that	SCONJ
ijtc-604	124	41	the	the	DET
ijtc-604	124	42	implementing	implement	VERB
ijtc-604	124	43	agent	agent	NOUN
ijtc-604	124	44	has	have	AUX
ijtc-604	124	45	implemented	implement	VERB
ijtc-604	124	46	it	it	PRON
ijtc-604	124	47	well	well	ADV
ijtc-604	124	48	with	with	ADP
ijtc-604	124	49	the	the	DET
ijtc-604	124	50	standard	standard	ADJ
ijtc-604	124	51	operational	operational	ADJ
ijtc-604	124	52	procedure	procedure	NOUN
ijtc-604	124	53	(	(	PUNCT
ijtc-604	124	54	sop	sop	PROPN
ijtc-604	124	55	)	)	PUNCT
ijtc-604	124	56	and	and	CCONJ
ijtc-604	124	57	mastered	master	VERB
ijtc-604	124	58	the	the	DET
ijtc-604	124	59	implementation	implementation	NOUN
ijtc-604	124	60	of	of	ADP
ijtc-604	124	61	house	house	NOUN
ijtc-604	124	62	tax	tax	NOUN
ijtc-604	124	63	collection	collection	NOUN
ijtc-604	124	64	costs	cost	NOUN
ijtc-604	124	65	and	and	CCONJ
ijtc-604	124	66	monitoring	monitoring	NOUN
ijtc-604	124	67	.	.	PUNCT
ijtc-604	125	1	informants	informant	NOUN
ijtc-604	125	2	3	3	NUM
ijtc-604	125	3	and	and	CCONJ
ijtc-604	125	4	4	4	NUM
ijtc-604	125	5	:	:	PUNCT
ijtc-604	125	6	implementing	implement	VERB
ijtc-604	125	7	agents	agent	NOUN
ijtc-604	125	8	have	have	AUX
ijtc-604	125	9	worked	work	VERB
ijtc-604	125	10	according	accord	VERB
ijtc-604	125	11	to	to	ADP
ijtc-604	125	12	their	their	PRON
ijtc-604	125	13	duties	duty	NOUN
ijtc-604	125	14	and	and	CCONJ
ijtc-604	125	15	sops	sop	NOUN
ijtc-604	125	16	and	and	CCONJ
ijtc-604	125	17	provided	provide	VERB
ijtc-604	125	18	applicable	applicable	ADJ
ijtc-604	125	19	information	information	NOUN
ijtc-604	125	20	.	.	PUNCT
ijtc-604	126	1	informant	informant	NOUN
ijtc-604	126	2	5	5	NUM
ijtc-604	126	3	:	:	PUNCT
ijtc-604	126	4	already	already	ADV
ijtc-604	126	5	understands	understand	VERB
ijtc-604	126	6	according	accord	VERB
ijtc-604	126	7	to	to	ADP
ijtc-604	126	8	applicable	applicable	ADJ
ijtc-604	126	9	regulations	regulation	NOUN
ijtc-604	126	10	and	and	CCONJ
ijtc-604	126	11	there	there	PRON
ijtc-604	126	12	is	be	VERB
ijtc-604	126	13	socialization	socialization	NOUN
ijtc-604	126	14	.	.	PUNCT
ijtc-604	127	1	so	so	ADV
ijtc-604	127	2	it	it	PRON
ijtc-604	127	3	can	can	AUX
ijtc-604	127	4	be	be	AUX
ijtc-604	127	5	concluded	conclude	VERB
ijtc-604	127	6	that	that	SCONJ
ijtc-604	127	7	each	each	DET
ijtc-604	127	8	implementing	implement	VERB
ijtc-604	127	9	agent	agent	NOUN
ijtc-604	127	10	implements	implement	VERB
ijtc-604	127	11	hotel	hotel	NOUN
ijtc-604	127	12	tax	tax	NOUN
ijtc-604	127	13	collection	collection	NOUN
ijtc-604	127	14	on	on	ADP
ijtc-604	127	15	boarding	boarding	NOUN
ijtc-604	127	16	houses	house	NOUN
ijtc-604	127	17	properly	properly	ADV
ijtc-604	127	18	,	,	PUNCT
ijtc-604	127	19	openly	openly	ADV
ijtc-604	127	20	,	,	PUNCT
ijtc-604	127	21	in	in	ADP
ijtc-604	127	22	accordance	accordance	NOUN
ijtc-604	127	23	with	with	ADP
ijtc-604	127	24	the	the	DET
ijtc-604	127	25	stipulated	stipulate	VERB
ijtc-604	127	26	provisions	provision	NOUN
ijtc-604	127	27	,	,	PUNCT
ijtc-604	127	28	and	and	CCONJ
ijtc-604	127	29	in	in	ADP
ijtc-604	127	30	accordance	accordance	NOUN
ijtc-604	127	31	with	with	ADP
ijtc-604	127	32	the	the	DET
ijtc-604	127	33	specified	specified	ADJ
ijtc-604	127	34	standard	standard	ADJ
ijtc-604	127	35	operating	operating	NOUN
ijtc-604	127	36	procedures	procedure	NOUN
ijtc-604	127	37	(	(	PUNCT
ijtc-604	127	38	sop	sop	PROPN
ijtc-604	127	39	)	)	PUNCT
ijtc-604	127	40	.	.	PUNCT
ijtc-604	128	1	there	there	PRON
ijtc-604	128	2	is	be	VERB
ijtc-604	128	3	training	training	NOUN
ijtc-604	128	4	and	and	CCONJ
ijtc-604	128	5	socialization	socialization	NOUN
ijtc-604	128	6	to	to	PART
ijtc-604	128	7	implement	implement	VERB
ijtc-604	128	8	the	the	DET
ijtc-604	128	9	implementation	implementation	NOUN
ijtc-604	128	10	of	of	ADP
ijtc-604	128	11	hotel	hotel	NOUN
ijtc-604	128	12	tax	tax	NOUN
ijtc-604	128	13	collection	collection	NOUN
ijtc-604	128	14	on	on	ADP
ijtc-604	128	15	boarding	boarding	NOUN
ijtc-604	128	16	houses	house	NOUN
ijtc-604	128	17	.	.	PUNCT
ijtc-604	129	1	5	5	X
ijtc-604	129	2	.	.	X
ijtc-604	129	3	social	social	ADJ
ijtc-604	129	4	,	,	PUNCT
ijtc-604	129	5	economic	economic	ADJ
ijtc-604	129	6	,	,	PUNCT
ijtc-604	129	7	and	and	CCONJ
ijtc-604	129	8	political	political	ADJ
ijtc-604	129	9	conditions	condition	NOUN
ijtc-604	129	10	the	the	DET
ijtc-604	129	11	effect	effect	NOUN
ijtc-604	129	12	of	of	ADP
ijtc-604	129	13	price	price	NOUN
ijtc-604	129	14	earning	earning	NOUN
ijtc-604	129	15	ratio	ratio	NOUN
ijtc-604	129	16	,	,	PUNCT
ijtc-604	129	17	return	return	VERB
ijtc-604	129	18	on	on	ADP
ijtc-604	129	19	equity	equity	NOUN
ijtc-604	129	20	,	,	PUNCT
ijtc-604	129	21	debt	debt	NOUN
ijtc-604	129	22	to	to	ADP
ijtc-604	129	23	equity	equity	NOUN
ijtc-604	129	24	ratio	ratio	NOUN
ijtc-604	129	25	,	,	PUNCT
ijtc-604	129	26	firm	firm	ADJ
ijtc-604	129	27	size	size	NOUN
ijtc-604	129	28	,	,	PUNCT
ijtc-604	129	29	and	and	CCONJ
ijtc-604	129	30	dividend	dividend	VERB
ijtc-604	129	31	payout	payout	ADJ
ijtc-604	129	32	ratio	ratio	NOUN
ijtc-604	129	33	to	to	ADP
ijtc-604	129	34	the	the	DET
ijtc-604	129	35	stock	stock	NOUN
ijtc-604	129	36	returns	return	NOUN
ijtc-604	129	37	on	on	ADP
ijtc-604	129	38	banks	bank	NOUN
ijtc-604	129	39	listed	list	VERB
ijtc-604	129	40	in	in	ADP
ijtc-604	129	41	lq45	lq45	PROPN
ijtc-604	129	42	index	index	NOUN
ijtc-604	129	43	2015	2015	NUM
ijtc-604	129	44	-	-	SYM
ijtc-604	129	45	2020	2020	NUM
ijtc-604	129	46	kartika	kartika	PROPN
ijtc-604	129	47	,	,	PUNCT
ijtc-604	129	48	handrijaningsih	handrijaningsih	PROPN
ijtc-604	129	49	,	,	PUNCT
ijtc-604	129	50	t.r	t.r	PROPN
ijtc-604	129	51	,	,	PUNCT
ijtc-604	129	52	and	and	CCONJ
ijtc-604	129	53	anisah	anisah	VERB
ijtc-604	129	54	457	457	NUM
ijtc-604	130	1	|	|	ADV
ijtc-604	130	2	ilomata	ilomata	NOUN
ijtc-604	130	3	international	international	ADJ
ijtc-604	130	4	journal	journal	NOUN
ijtc-604	130	5	of	of	ADP
ijtc-604	130	6	tax	tax	PROPN
ijtc-604	130	7	&	&	CCONJ
ijtc-604	130	8	accounting	accounting	PROPN
ijtc-604	130	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-604	130	10	the	the	DET
ijtc-604	130	11	results	result	NOUN
ijtc-604	130	12	of	of	ADP
ijtc-604	130	13	the	the	DET
ijtc-604	130	14	study	study	NOUN
ijtc-604	130	15	show	show	VERB
ijtc-604	130	16	that	that	SCONJ
ijtc-604	130	17	social	social	ADJ
ijtc-604	130	18	,	,	PUNCT
ijtc-604	130	19	economic	economic	ADJ
ijtc-604	130	20	,	,	PUNCT
ijtc-604	130	21	and	and	CCONJ
ijtc-604	130	22	political	political	ADJ
ijtc-604	130	23	conditions	condition	NOUN
ijtc-604	130	24	also	also	ADV
ijtc-604	130	25	influence	influence	VERB
ijtc-604	130	26	the	the	DET
ijtc-604	130	27	achievement	achievement	NOUN
ijtc-604	130	28	of	of	ADP
ijtc-604	130	29	the	the	DET
ijtc-604	130	30	hotel	hotel	NOUN
ijtc-604	130	31	tax	tax	NOUN
ijtc-604	130	32	revenue	revenue	NOUN
ijtc-604	130	33	target	target	NOUN
ijtc-604	130	34	for	for	ADP
ijtc-604	130	35	boarding	boarding	NOUN
ijtc-604	130	36	houses	house	NOUN
ijtc-604	130	37	.	.	PUNCT
ijtc-604	131	1	it	it	PRON
ijtc-604	131	2	can	can	AUX
ijtc-604	131	3	be	be	AUX
ijtc-604	131	4	seen	see	VERB
ijtc-604	131	5	from	from	ADP
ijtc-604	131	6	table	table	NOUN
ijtc-604	131	7	iv.1	iv.1	NOUN
ijtc-604	131	8	regarding	regard	VERB
ijtc-604	131	9	the	the	DET
ijtc-604	131	10	target	target	NOUN
ijtc-604	131	11	and	and	CCONJ
ijtc-604	131	12	realization	realization	NOUN
ijtc-604	131	13	of	of	ADP
ijtc-604	131	14	hotel	hotel	NOUN
ijtc-604	131	15	tax	tax	NOUN
ijtc-604	131	16	on	on	ADP
ijtc-604	131	17	boarding	boarding	NOUN
ijtc-604	131	18	houses	house	NOUN
ijtc-604	131	19	in	in	ADP
ijtc-604	131	20	2019	2019	NUM
ijtc-604	131	21	,	,	PUNCT
ijtc-604	131	22	the	the	DET
ijtc-604	131	23	realization	realization	NOUN
ijtc-604	131	24	increased	increase	VERB
ijtc-604	131	25	even	even	ADV
ijtc-604	131	26	though	though	SCONJ
ijtc-604	131	27	in	in	ADP
ijtc-604	131	28	2020	2020	NUM
ijtc-604	131	29	it	it	PRON
ijtc-604	131	30	experienced	experience	VERB
ijtc-604	131	31	a	a	DET
ijtc-604	131	32	significant	significant	ADJ
ijtc-604	131	33	decline	decline	NOUN
ijtc-604	131	34	.	.	PUNCT
ijtc-604	132	1	this	this	PRON
ijtc-604	132	2	happened	happen	VERB
ijtc-604	132	3	because	because	SCONJ
ijtc-604	132	4	of	of	ADP
ijtc-604	132	5	the	the	DET
ijtc-604	132	6	covid-19	covid-19	PROPN
ijtc-604	132	7	outbreak	outbreak	NOUN
ijtc-604	132	8	so	so	SCONJ
ijtc-604	132	9	that	that	SCONJ
ijtc-604	132	10	the	the	DET
ijtc-604	132	11	potential	potential	NOUN
ijtc-604	132	12	for	for	ADP
ijtc-604	132	13	income	income	NOUN
ijtc-604	132	14	automatically	automatically	ADV
ijtc-604	132	15	decreased	decrease	VERB
ijtc-604	132	16	.	.	PUNCT
ijtc-604	133	1	from	from	ADP
ijtc-604	133	2	a	a	DET
ijtc-604	133	3	social	social	ADJ
ijtc-604	133	4	perspective	perspective	NOUN
ijtc-604	133	5	,	,	PUNCT
ijtc-604	133	6	due	due	ADP
ijtc-604	133	7	to	to	ADP
ijtc-604	133	8	the	the	DET
ijtc-604	133	9	implementation	implementation	NOUN
ijtc-604	133	10	of	of	ADP
ijtc-604	133	11	large	large	ADJ
ijtc-604	133	12	-	-	PUNCT
ijtc-604	133	13	scale	scale	NOUN
ijtc-604	133	14	social	social	ADJ
ijtc-604	133	15	restrictions	restriction	NOUN
ijtc-604	133	16	,	,	PUNCT
ijtc-604	133	17	the	the	DET
ijtc-604	133	18	environment	environment	NOUN
ijtc-604	133	19	in	in	ADP
ijtc-604	133	20	carrying	carry	VERB
ijtc-604	133	21	out	out	ADP
ijtc-604	133	22	the	the	DET
ijtc-604	133	23	process	process	NOUN
ijtc-604	133	24	of	of	ADP
ijtc-604	133	25	collecting	collect	VERB
ijtc-604	133	26	boarding	boarding	NOUN
ijtc-604	133	27	house	house	NOUN
ijtc-604	133	28	taxes	taxis	NOUN
ijtc-604	133	29	is	be	AUX
ijtc-604	133	30	very	very	ADV
ijtc-604	133	31	limited	limited	ADJ
ijtc-604	133	32	.	.	PUNCT
ijtc-604	134	1	so	so	SCONJ
ijtc-604	134	2	that	that	SCONJ
ijtc-604	134	3	the	the	DET
ijtc-604	134	4	owner	owner	NOUN
ijtc-604	134	5	of	of	ADP
ijtc-604	134	6	the	the	DET
ijtc-604	134	7	boarding	boarding	NOUN
ijtc-604	134	8	house	house	NOUN
ijtc-604	134	9	understands	understand	VERB
ijtc-604	134	10	and	and	CCONJ
ijtc-604	134	11	can	can	AUX
ijtc-604	134	12	implement	implement	VERB
ijtc-604	134	13	it	it	PRON
ijtc-604	134	14	.	.	PUNCT
ijtc-604	135	1	with	with	ADP
ijtc-604	135	2	successful	successful	ADJ
ijtc-604	135	3	social	social	ADJ
ijtc-604	135	4	,	,	PUNCT
ijtc-604	135	5	economic	economic	ADJ
ijtc-604	135	6	and	and	CCONJ
ijtc-604	135	7	political	political	ADJ
ijtc-604	135	8	conditions	condition	NOUN
ijtc-604	135	9	,	,	PUNCT
ijtc-604	135	10	the	the	DET
ijtc-604	135	11	implementation	implementation	NOUN
ijtc-604	135	12	of	of	ADP
ijtc-604	135	13	hotel	hotel	NOUN
ijtc-604	135	14	tax	tax	NOUN
ijtc-604	135	15	collection	collection	NOUN
ijtc-604	135	16	on	on	ADP
ijtc-604	135	17	boarding	boarding	NOUN
ijtc-604	135	18	houses	house	NOUN
ijtc-604	135	19	will	will	AUX
ijtc-604	135	20	be	be	AUX
ijtc-604	135	21	better	well	ADJ
ijtc-604	135	22	.	.	PUNCT
ijtc-604	136	1	give	give	VERB
ijtc-604	136	2	tens	ten	NOUN
ijtc-604	136	3	or	or	CCONJ
ijtc-604	136	4	socialization	socialization	NOUN
ijtc-604	136	5	so	so	SCONJ
ijtc-604	136	6	that	that	SCONJ
ijtc-604	136	7	the	the	DET
ijtc-604	136	8	owner	owner	NOUN
ijtc-604	136	9	of	of	ADP
ijtc-604	136	10	the	the	DET
ijtc-604	136	11	boarding	boarding	NOUN
ijtc-604	136	12	house	house	NOUN
ijtc-604	136	13	understands	understand	VERB
ijtc-604	136	14	and	and	CCONJ
ijtc-604	136	15	can	can	AUX
ijtc-604	136	16	implement	implement	VERB
ijtc-604	136	17	it	it	PRON
ijtc-604	136	18	.	.	PUNCT
ijtc-604	137	1	6	6	X
ijtc-604	137	2	.	.	X
ijtc-604	137	3	implementor	implementor	NOUN
ijtc-604	137	4	's	's	PART
ijtc-604	137	5	disposition	disposition	NOUN
ijtc-604	137	6	the	the	DET
ijtc-604	137	7	results	result	NOUN
ijtc-604	137	8	showed	show	VERB
ijtc-604	137	9	that	that	SCONJ
ijtc-604	137	10	the	the	DET
ijtc-604	137	11	depok	depok	PROPN
ijtc-604	137	12	city	city	PROPN
ijtc-604	137	13	finance	finance	PROPN
ijtc-604	137	14	agency	agency	NOUN
ijtc-604	137	15	supported	support	VERB
ijtc-604	137	16	the	the	DET
ijtc-604	137	17	implementation	implementation	NOUN
ijtc-604	137	18	of	of	ADP
ijtc-604	137	19	hotel	hotel	NOUN
ijtc-604	137	20	tax	tax	NOUN
ijtc-604	137	21	collection	collection	NOUN
ijtc-604	137	22	on	on	ADP
ijtc-604	137	23	boarding	boarding	NOUN
ijtc-604	137	24	houses	house	NOUN
ijtc-604	137	25	.	.	PUNCT
ijtc-604	138	1	the	the	DET
ijtc-604	138	2	implementor	implementor	NOUN
ijtc-604	138	3	's	's	PART
ijtc-604	138	4	response	response	NOUN
ijtc-604	138	5	to	to	ADP
ijtc-604	138	6	the	the	DET
ijtc-604	138	7	implementation	implementation	NOUN
ijtc-604	138	8	of	of	ADP
ijtc-604	138	9	boarding	boarding	NOUN
ijtc-604	138	10	house	house	NOUN
ijtc-604	138	11	tax	tax	NOUN
ijtc-604	138	12	collection	collection	NOUN
ijtc-604	138	13	needs	need	VERB
ijtc-604	138	14	to	to	PART
ijtc-604	138	15	improve	improve	VERB
ijtc-604	138	16	the	the	DET
ijtc-604	138	17	program	program	NOUN
ijtc-604	138	18	,	,	PUNCT
ijtc-604	138	19	provide	provide	VERB
ijtc-604	138	20	fairly	fairly	ADV
ijtc-604	138	21	good	good	ADJ
ijtc-604	138	22	service	service	NOUN
ijtc-604	138	23	,	,	PUNCT
ijtc-604	138	24	online	online	ADJ
ijtc-604	138	25	services	service	NOUN
ijtc-604	138	26	are	be	AUX
ijtc-604	138	27	available	available	ADJ
ijtc-604	138	28	to	to	PART
ijtc-604	138	29	make	make	VERB
ijtc-604	138	30	it	it	PRON
ijtc-604	138	31	easier	easy	ADJ
ijtc-604	138	32	for	for	ADP
ijtc-604	138	33	taxpayers	taxpayer	NOUN
ijtc-604	138	34	,	,	PUNCT
ijtc-604	138	35	there	there	PRON
ijtc-604	138	36	is	be	VERB
ijtc-604	138	37	an	an	DET
ijtc-604	138	38	information	information	NOUN
ijtc-604	138	39	board	board	NOUN
ijtc-604	138	40	that	that	PRON
ijtc-604	138	41	can	can	AUX
ijtc-604	138	42	be	be	AUX
ijtc-604	138	43	read	read	VERB
ijtc-604	138	44	by	by	ADP
ijtc-604	138	45	taxpayers	taxpayer	NOUN
ijtc-604	138	46	and	and	CCONJ
ijtc-604	138	47	there	there	PRON
ijtc-604	138	48	is	be	VERB
ijtc-604	138	49	supervision	supervision	NOUN
ijtc-604	138	50	related	relate	VERB
ijtc-604	138	51	to	to	ADP
ijtc-604	138	52	taxpayer	taxpayer	NOUN
ijtc-604	138	53	compliance	compliance	NOUN
ijtc-604	138	54	.	.	PUNCT
ijtc-604	139	1	barriers	barrier	NOUN
ijtc-604	139	2	to	to	ADP
ijtc-604	139	3	the	the	DET
ijtc-604	139	4	implementation	implementation	NOUN
ijtc-604	139	5	of	of	ADP
ijtc-604	139	6	hotel	hotel	NOUN
ijtc-604	139	7	tax	tax	NOUN
ijtc-604	139	8	collection	collection	NOUN
ijtc-604	139	9	on	on	ADP
ijtc-604	139	10	boarding	boarding	NOUN
ijtc-604	139	11	houses	house	NOUN
ijtc-604	139	12	in	in	ADP
ijtc-604	139	13	depok	depok	PROPN
ijtc-604	139	14	city	city	NOUN
ijtc-604	139	15	based	base	VERB
ijtc-604	139	16	on	on	ADP
ijtc-604	139	17	the	the	DET
ijtc-604	139	18	results	result	NOUN
ijtc-604	139	19	of	of	ADP
ijtc-604	139	20	the	the	DET
ijtc-604	139	21	author	author	NOUN
ijtc-604	139	22	's	's	PART
ijtc-604	139	23	research	research	NOUN
ijtc-604	139	24	either	either	CCONJ
ijtc-604	139	25	through	through	ADP
ijtc-604	139	26	observation	observation	NOUN
ijtc-604	139	27	,	,	PUNCT
ijtc-604	139	28	taking	take	VERB
ijtc-604	139	29	data	datum	NOUN
ijtc-604	139	30	or	or	CCONJ
ijtc-604	139	31	documents	document	NOUN
ijtc-604	139	32	and	and	CCONJ
ijtc-604	139	33	interviews	interview	NOUN
ijtc-604	139	34	with	with	ADP
ijtc-604	139	35	informants	informant	NOUN
ijtc-604	139	36	,	,	PUNCT
ijtc-604	139	37	it	it	PRON
ijtc-604	139	38	shows	show	VERB
ijtc-604	139	39	that	that	SCONJ
ijtc-604	139	40	the	the	DET
ijtc-604	139	41	obstacles	obstacle	NOUN
ijtc-604	139	42	to	to	ADP
ijtc-604	139	43	implementing	implement	VERB
ijtc-604	139	44	hotel	hotel	NOUN
ijtc-604	139	45	tax	tax	NOUN
ijtc-604	139	46	collection	collection	NOUN
ijtc-604	139	47	on	on	ADP
ijtc-604	139	48	boarding	boarding	NOUN
ijtc-604	139	49	houses	house	NOUN
ijtc-604	139	50	in	in	ADP
ijtc-604	139	51	depok	depok	ADJ
ijtc-604	139	52	city	city	NOUN
ijtc-604	139	53	include	include	VERB
ijtc-604	139	54	:	:	PUNCT
ijtc-604	139	55	a.	a.	NOUN
ijtc-604	139	56	the	the	DET
ijtc-604	139	57	level	level	NOUN
ijtc-604	139	58	of	of	ADP
ijtc-604	139	59	awareness	awareness	NOUN
ijtc-604	139	60	and	and	CCONJ
ijtc-604	139	61	understanding	understanding	NOUN
ijtc-604	139	62	of	of	ADP
ijtc-604	139	63	the	the	DET
ijtc-604	139	64	public	public	NOUN
ijtc-604	139	65	and	and	CCONJ
ijtc-604	139	66	taxpayers	taxpayer	NOUN
ijtc-604	139	67	is	be	AUX
ijtc-604	139	68	still	still	ADV
ijtc-604	139	69	low	low	ADJ
ijtc-604	139	70	which	which	PRON
ijtc-604	139	71	causes	cause	VERB
ijtc-604	139	72	boarding	boarding	NOUN
ijtc-604	139	73	business	business	NOUN
ijtc-604	139	74	owners	owner	NOUN
ijtc-604	139	75	not	not	PART
ijtc-604	139	76	to	to	PART
ijtc-604	139	77	register	register	VERB
ijtc-604	139	78	and	and	CCONJ
ijtc-604	139	79	pay	pay	VERB
ijtc-604	139	80	taxes	taxis	NOUN
ijtc-604	139	81	as	as	ADP
ijtc-604	139	82	taxpayers	taxpayer	NOUN
ijtc-604	139	83	.	.	PUNCT
ijtc-604	140	1	b.	b.	VERB
ijtc-604	141	1	the	the	DET
ijtc-604	141	2	lack	lack	NOUN
ijtc-604	141	3	of	of	ADP
ijtc-604	141	4	quantity	quantity	NOUN
ijtc-604	141	5	of	of	ADP
ijtc-604	141	6	human	human	ADJ
ijtc-604	141	7	resources	resource	NOUN
ijtc-604	141	8	in	in	ADP
ijtc-604	141	9	conducting	conduct	VERB
ijtc-604	141	10	supervision	supervision	NOUN
ijtc-604	141	11	,	,	PUNCT
ijtc-604	141	12	and	and	CCONJ
ijtc-604	141	13	socialization	socialization	NOUN
ijtc-604	141	14	in	in	ADP
ijtc-604	141	15	terms	term	NOUN
ijtc-604	141	16	of	of	ADP
ijtc-604	141	17	reporting	report	VERB
ijtc-604	141	18	and	and	CCONJ
ijtc-604	141	19	paying	pay	VERB
ijtc-604	141	20	taxes	taxis	NOUN
ijtc-604	141	21	is	be	AUX
ijtc-604	141	22	still	still	ADV
ijtc-604	141	23	not	not	PART
ijtc-604	141	24	evenly	evenly	ADV
ijtc-604	141	25	distributed	distribute	VERB
ijtc-604	141	26	.	.	PUNCT
ijtc-604	142	1	c.	c.	PROPN
ijtc-604	142	2	having	have	VERB
ijtc-604	142	3	difficulty	difficulty	NOUN
ijtc-604	142	4	meeting	meet	VERB
ijtc-604	142	5	the	the	DET
ijtc-604	142	6	owners	owner	NOUN
ijtc-604	142	7	of	of	ADP
ijtc-604	142	8	the	the	DET
ijtc-604	142	9	boarding	boarding	NOUN
ijtc-604	142	10	house	house	NOUN
ijtc-604	142	11	business	business	NOUN
ijtc-604	142	12	directly	directly	ADV
ijtc-604	142	13	because	because	SCONJ
ijtc-604	142	14	they	they	PRON
ijtc-604	142	15	are	be	AUX
ijtc-604	142	16	not	not	PART
ijtc-604	142	17	domiciled	domicile	VERB
ijtc-604	142	18	in	in	ADP
ijtc-604	142	19	the	the	DET
ijtc-604	142	20	city	city	NOUN
ijtc-604	142	21	of	of	ADP
ijtc-604	142	22	depok	depok	PROPN
ijtc-604	142	23	.	.	PUNCT
ijtc-604	143	1	d.	d.	PROPN
ijtc-604	143	2	fraudulent	fraudulent	PROPN
ijtc-604	143	3	reporting	reporting	NOUN
ijtc-604	143	4	of	of	ADP
ijtc-604	143	5	the	the	DET
ijtc-604	143	6	number	number	NOUN
ijtc-604	143	7	of	of	ADP
ijtc-604	143	8	rooms	room	NOUN
ijtc-604	143	9	by	by	ADP
ijtc-604	143	10	the	the	DET
ijtc-604	143	11	owner	owner	NOUN
ijtc-604	143	12	of	of	ADP
ijtc-604	143	13	the	the	DET
ijtc-604	143	14	boarding	boarding	NOUN
ijtc-604	143	15	house	house	NOUN
ijtc-604	143	16	does	do	AUX
ijtc-604	143	17	not	not	PART
ijtc-604	143	18	match	match	VERB
ijtc-604	143	19	the	the	DET
ijtc-604	143	20	number	number	NOUN
ijtc-604	143	21	of	of	ADP
ijtc-604	143	22	rooms	room	NOUN
ijtc-604	143	23	being	be	AUX
ijtc-604	143	24	rented	rent	VERB
ijtc-604	143	25	out	out	ADP
ijtc-604	143	26	.	.	PUNCT
ijtc-604	144	1	efforts	effort	NOUN
ijtc-604	144	2	to	to	PART
ijtc-604	144	3	overcome	overcome	VERB
ijtc-604	144	4	obstacles	obstacle	NOUN
ijtc-604	144	5	in	in	ADP
ijtc-604	144	6	the	the	DET
ijtc-604	144	7	implementation	implementation	NOUN
ijtc-604	144	8	of	of	ADP
ijtc-604	144	9	hotel	hotel	NOUN
ijtc-604	144	10	tax	tax	NOUN
ijtc-604	144	11	collection	collection	NOUN
ijtc-604	144	12	on	on	ADP
ijtc-604	144	13	houses	house	NOUN
ijtc-604	144	14	in	in	ADP
ijtc-604	144	15	depok	depok	ADJ
ijtc-604	144	16	city	city	NOUN
ijtc-604	144	17	in	in	ADP
ijtc-604	144	18	collecting	collect	VERB
ijtc-604	144	19	hotel	hotel	NOUN
ijtc-604	144	20	taxes	taxis	NOUN
ijtc-604	144	21	on	on	ADP
ijtc-604	144	22	boarding	boarding	NOUN
ijtc-604	144	23	houses	house	NOUN
ijtc-604	144	24	in	in	ADP
ijtc-604	144	25	depok	depok	PROPN
ijtc-604	144	26	city	city	PROPN
ijtc-604	144	27	,	,	PUNCT
ijtc-604	144	28	there	there	PRON
ijtc-604	144	29	are	be	VERB
ijtc-604	144	30	several	several	ADJ
ijtc-604	144	31	efforts	effort	NOUN
ijtc-604	144	32	to	to	PART
ijtc-604	144	33	overcome	overcome	VERB
ijtc-604	144	34	the	the	DET
ijtc-604	144	35	obstacles	obstacle	NOUN
ijtc-604	144	36	that	that	PRON
ijtc-604	144	37	occur	occur	VERB
ijtc-604	144	38	.	.	PUNCT
ijtc-604	145	1	by	by	ADP
ijtc-604	145	2	conducting	conduct	VERB
ijtc-604	145	3	more	more	ADJ
ijtc-604	145	4	in	in	ADP
ijtc-604	145	5	-	-	PUNCT
ijtc-604	145	6	depth	depth	NOUN
ijtc-604	145	7	interviews	interview	NOUN
ijtc-604	145	8	with	with	ADP
ijtc-604	145	9	related	related	ADJ
ijtc-604	145	10	parties	party	NOUN
ijtc-604	145	11	,	,	PUNCT
ijtc-604	145	12	the	the	DET
ijtc-604	145	13	following	follow	VERB
ijtc-604	145	14	efforts	effort	NOUN
ijtc-604	145	15	were	be	AUX
ijtc-604	145	16	made	make	VERB
ijtc-604	145	17	in	in	ADP
ijtc-604	145	18	the	the	DET
ijtc-604	145	19	implementation	implementation	NOUN
ijtc-604	145	20	of	of	ADP
ijtc-604	145	21	hotel	hotel	NOUN
ijtc-604	145	22	tax	tax	NOUN
ijtc-604	145	23	on	on	ADP
ijtc-604	145	24	boarding	boarding	NOUN
ijtc-604	145	25	houses	house	NOUN
ijtc-604	145	26	in	in	ADP
ijtc-604	145	27	depok	depok	PROPN
ijtc-604	145	28	city	city	PROPN
ijtc-604	145	29	,	,	PUNCT
ijtc-604	145	30	namely	namely	ADV
ijtc-604	145	31	:	:	PUNCT
ijtc-604	145	32	a.	a.	NOUN
ijtc-604	145	33	increase	increase	NOUN
ijtc-604	145	34	awareness	awareness	NOUN
ijtc-604	145	35	of	of	ADP
ijtc-604	145	36	taxpayers	taxpayer	NOUN
ijtc-604	145	37	in	in	ADP
ijtc-604	145	38	paying	pay	VERB
ijtc-604	145	39	taxes	taxis	NOUN
ijtc-604	145	40	by	by	ADP
ijtc-604	145	41	providing	provide	VERB
ijtc-604	145	42	socialization	socialization	NOUN
ijtc-604	145	43	,	,	PUNCT
ijtc-604	145	44	education	education	NOUN
ijtc-604	145	45	and	and	CCONJ
ijtc-604	145	46	information	information	NOUN
ijtc-604	145	47	regarding	regard	VERB
ijtc-604	145	48	the	the	DET
ijtc-604	145	49	procedures	procedure	NOUN
ijtc-604	145	50	for	for	ADP
ijtc-604	145	51	reporting	report	VERB
ijtc-604	145	52	tax	tax	NOUN
ijtc-604	145	53	payments	payment	NOUN
ijtc-604	145	54	and	and	CCONJ
ijtc-604	145	55	the	the	DET
ijtc-604	145	56	function	function	NOUN
ijtc-604	145	57	of	of	ADP
ijtc-604	145	58	collecting	collect	VERB
ijtc-604	145	59	boarding	boarding	NOUN
ijtc-604	145	60	house	house	NOUN
ijtc-604	145	61	taxes	taxis	NOUN
ijtc-604	145	62	.	.	PUNCT
ijtc-604	146	1	b.	b.	PROPN
ijtc-604	146	2	carry	carry	VERB
ijtc-604	146	3	out	out	ADP
ijtc-604	146	4	direct	direct	ADJ
ijtc-604	146	5	supervision	supervision	NOUN
ijtc-604	146	6	and	and	CCONJ
ijtc-604	146	7	routine	routine	ADJ
ijtc-604	146	8	inspections	inspection	NOUN
ijtc-604	146	9	and	and	CCONJ
ijtc-604	146	10	cooperate	cooperate	VERB
ijtc-604	146	11	with	with	ADP
ijtc-604	146	12	local	local	ADJ
ijtc-604	146	13	sub	sub	NOUN
ijtc-604	146	14	-	-	NOUN
ijtc-604	146	15	districts	district	NOUN
ijtc-604	146	16	to	to	PART
ijtc-604	146	17	recruit	recruit	NOUN
ijtc-604	146	18	taxpayers	taxpayer	NOUN
ijtc-604	146	19	.	.	PUNCT
ijtc-604	147	1	c.	c.	NOUN
ijtc-604	147	2	reviewing	reviewing	NOUN
ijtc-604	147	3	or	or	CCONJ
ijtc-604	147	4	reviewing	review	VERB
ijtc-604	147	5	mandatory	mandatory	ADJ
ijtc-604	147	6	/	/	SYM
ijtc-604	147	7	tax	tax	NOUN
ijtc-604	147	8	objects	object	NOUN
ijtc-604	147	9	to	to	PART
ijtc-604	147	10	avoid	avoid	VERB
ijtc-604	147	11	deviations	deviation	NOUN
ijtc-604	147	12	.	.	PUNCT
ijtc-604	148	1	d.	d.	PROPN
ijtc-604	148	2	provide	provide	VERB
ijtc-604	148	3	additional	additional	ADJ
ijtc-604	148	4	quantity	quantity	NOUN
ijtc-604	148	5	of	of	ADP
ijtc-604	148	6	human	human	ADJ
ijtc-604	148	7	resources	resource	NOUN
ijtc-604	148	8	,	,	PUNCT
ijtc-604	148	9	especially	especially	ADV
ijtc-604	148	10	those	those	PRON
ijtc-604	148	11	directly	directly	ADV
ijtc-604	148	12	related	relate	VERB
ijtc-604	148	13	to	to	ADP
ijtc-604	148	14	field	field	NOUN
ijtc-604	148	15	services	service	NOUN
ijtc-604	148	16	.	.	PUNCT
ijtc-604	149	1	the	the	DET
ijtc-604	149	2	effect	effect	NOUN
ijtc-604	149	3	of	of	ADP
ijtc-604	149	4	price	price	NOUN
ijtc-604	149	5	earning	earning	NOUN
ijtc-604	149	6	ratio	ratio	NOUN
ijtc-604	149	7	,	,	PUNCT
ijtc-604	149	8	return	return	VERB
ijtc-604	149	9	on	on	ADP
ijtc-604	149	10	equity	equity	NOUN
ijtc-604	149	11	,	,	PUNCT
ijtc-604	149	12	debt	debt	NOUN
ijtc-604	149	13	to	to	ADP
ijtc-604	149	14	equity	equity	NOUN
ijtc-604	149	15	ratio	ratio	NOUN
ijtc-604	149	16	,	,	PUNCT
ijtc-604	149	17	firm	firm	ADJ
ijtc-604	149	18	size	size	NOUN
ijtc-604	149	19	,	,	PUNCT
ijtc-604	149	20	and	and	CCONJ
ijtc-604	149	21	dividend	dividend	VERB
ijtc-604	149	22	payout	payout	ADJ
ijtc-604	149	23	ratio	ratio	NOUN
ijtc-604	149	24	to	to	ADP
ijtc-604	149	25	the	the	DET
ijtc-604	149	26	stock	stock	NOUN
ijtc-604	149	27	returns	return	NOUN
ijtc-604	149	28	on	on	ADP
ijtc-604	149	29	banks	bank	NOUN
ijtc-604	149	30	listed	list	VERB
ijtc-604	149	31	in	in	ADP
ijtc-604	149	32	lq45	lq45	PROPN
ijtc-604	149	33	index	index	NOUN
ijtc-604	149	34	2015	2015	NUM
ijtc-604	149	35	-	-	SYM
ijtc-604	149	36	2020	2020	NUM
ijtc-604	149	37	kartika	kartika	PROPN
ijtc-604	149	38	,	,	PUNCT
ijtc-604	149	39	handrijaningsih	handrijaningsih	PROPN
ijtc-604	149	40	,	,	PUNCT
ijtc-604	149	41	t.r	t.r	PROPN
ijtc-604	149	42	,	,	PUNCT
ijtc-604	149	43	and	and	CCONJ
ijtc-604	149	44	anisah	anisah	PRON
ijtc-604	149	45	458	458	NUM
ijtc-604	150	1	|	|	ADV
ijtc-604	150	2	ilomata	ilomata	PROPN
ijtc-604	150	3	international	international	ADJ
ijtc-604	150	4	journal	journal	NOUN
ijtc-604	150	5	of	of	ADP
ijtc-604	150	6	tax	tax	PROPN
ijtc-604	150	7	&	&	CCONJ
ijtc-604	150	8	accounting	account	VERB
ijtc-604	150	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-604	150	10	conclusion	conclusion	NOUN
ijtc-604	150	11	based	base	VERB
ijtc-604	150	12	on	on	ADP
ijtc-604	150	13	the	the	DET
ijtc-604	150	14	results	result	NOUN
ijtc-604	150	15	of	of	ADP
ijtc-604	150	16	research	research	NOUN
ijtc-604	150	17	and	and	CCONJ
ijtc-604	150	18	discussion	discussion	NOUN
ijtc-604	150	19	regarding	regard	VERB
ijtc-604	150	20	the	the	DET
ijtc-604	150	21	implementation	implementation	NOUN
ijtc-604	150	22	of	of	ADP
ijtc-604	150	23	hotel	hotel	NOUN
ijtc-604	150	24	tax	tax	NOUN
ijtc-604	150	25	collection	collection	NOUN
ijtc-604	150	26	on	on	ADP
ijtc-604	150	27	boarding	boarding	NOUN
ijtc-604	150	28	houses	house	NOUN
ijtc-604	150	29	in	in	ADP
ijtc-604	150	30	depok	depok	PROPN
ijtc-604	150	31	city	city	PROPN
ijtc-604	150	32	,	,	PUNCT
ijtc-604	150	33	the	the	DET
ijtc-604	150	34	authors	author	NOUN
ijtc-604	150	35	can	can	AUX
ijtc-604	150	36	draw	draw	VERB
ijtc-604	150	37	the	the	DET
ijtc-604	150	38	following	following	ADJ
ijtc-604	150	39	conclusions	conclusion	NOUN
ijtc-604	150	40	:	:	PUNCT
ijtc-604	150	41	1	1	X
ijtc-604	150	42	.	.	X
ijtc-604	150	43	implementation	implementation	NOUN
ijtc-604	150	44	of	of	ADP
ijtc-604	150	45	hotel	hotel	NOUN
ijtc-604	150	46	tax	tax	NOUN
ijtc-604	150	47	collection	collection	NOUN
ijtc-604	150	48	on	on	ADP
ijtc-604	150	49	boarding	boarding	NOUN
ijtc-604	150	50	houses	house	NOUN
ijtc-604	150	51	in	in	ADP
ijtc-604	150	52	depok	depok	ADJ
ijtc-604	150	53	city	city	NOUN
ijtc-604	150	54	in	in	ADP
ijtc-604	150	55	2018	2018	NUM
ijtc-604	150	56	–	–	PUNCT
ijtc-604	150	57	2021	2021	NUM
ijtc-604	150	58	even	even	ADV
ijtc-604	150	59	though	though	SCONJ
ijtc-604	150	60	it	it	PRON
ijtc-604	150	61	has	have	AUX
ijtc-604	150	62	met	meet	VERB
ijtc-604	150	63	the	the	DET
ijtc-604	150	64	target	target	NOUN
ijtc-604	150	65	but	but	CCONJ
ijtc-604	150	66	has	have	AUX
ijtc-604	150	67	not	not	PART
ijtc-604	150	68	fully	fully	ADV
ijtc-604	150	69	gone	go	VERB
ijtc-604	150	70	well	well	ADV
ijtc-604	150	71	,	,	PUNCT
ijtc-604	150	72	because	because	SCONJ
ijtc-604	150	73	taxpayer	taxpayer	NOUN
ijtc-604	150	74	awareness	awareness	NOUN
ijtc-604	150	75	is	be	AUX
ijtc-604	150	76	still	still	ADV
ijtc-604	150	77	low	low	ADJ
ijtc-604	150	78	,	,	PUNCT
ijtc-604	150	79	counseling	counseling	NOUN
ijtc-604	150	80	,	,	PUNCT
ijtc-604	150	81	education	education	NOUN
ijtc-604	150	82	,	,	PUNCT
ijtc-604	150	83	and	and	CCONJ
ijtc-604	150	84	socialization	socialization	NOUN
ijtc-604	150	85	are	be	AUX
ijtc-604	150	86	still	still	ADV
ijtc-604	150	87	not	not	PART
ijtc-604	150	88	optimal	optimal	ADJ
ijtc-604	150	89	,	,	PUNCT
ijtc-604	150	90	and	and	CCONJ
ijtc-604	150	91	the	the	DET
ijtc-604	150	92	lack	lack	NOUN
ijtc-604	150	93	of	of	ADP
ijtc-604	150	94	quantity	quantity	NOUN
ijtc-604	150	95	of	of	ADP
ijtc-604	150	96	resources	resource	NOUN
ijtc-604	150	97	human	human	ADJ
ijtc-604	150	98	resources	resource	NOUN
ijtc-604	150	99	who	who	PRON
ijtc-604	150	100	handle	handle	VERB
ijtc-604	150	101	the	the	DET
ijtc-604	150	102	collection	collection	NOUN
ijtc-604	150	103	of	of	ADP
ijtc-604	150	104	hotel	hotel	NOUN
ijtc-604	150	105	taxes	taxis	NOUN
ijtc-604	150	106	on	on	ADP
ijtc-604	150	107	boarding	boarding	NOUN
ijtc-604	150	108	houses	house	NOUN
ijtc-604	150	109	.	.	PUNCT
ijtc-604	151	1	2	2	X
ijtc-604	151	2	.	.	X
ijtc-604	151	3	obstacles	obstacle	NOUN
ijtc-604	151	4	experienced	experience	VERB
ijtc-604	151	5	in	in	ADP
ijtc-604	151	6	the	the	DET
ijtc-604	151	7	implementation	implementation	NOUN
ijtc-604	151	8	of	of	ADP
ijtc-604	151	9	hotel	hotel	NOUN
ijtc-604	151	10	tax	tax	NOUN
ijtc-604	151	11	collection	collection	NOUN
ijtc-604	151	12	on	on	ADP
ijtc-604	151	13	houses	house	NOUN
ijtc-604	151	14	are	be	AUX
ijtc-604	151	15	the	the	DET
ijtc-604	151	16	lack	lack	NOUN
ijtc-604	151	17	of	of	ADP
ijtc-604	151	18	awareness	awareness	NOUN
ijtc-604	151	19	of	of	ADP
ijtc-604	151	20	taxpayers	taxpayer	NOUN
ijtc-604	151	21	in	in	ADP
ijtc-604	151	22	reporting	report	VERB
ijtc-604	151	23	and	and	CCONJ
ijtc-604	151	24	paying	pay	VERB
ijtc-604	151	25	taxes	taxis	NOUN
ijtc-604	151	26	,	,	PUNCT
ijtc-604	151	27	the	the	DET
ijtc-604	151	28	low	low	ADJ
ijtc-604	151	29	understanding	understanding	NOUN
ijtc-604	151	30	of	of	ADP
ijtc-604	151	31	taxpayers	taxpayer	NOUN
ijtc-604	151	32	not	not	PART
ijtc-604	151	33	knowing	know	VERB
ijtc-604	151	34	the	the	DET
ijtc-604	151	35	function	function	NOUN
ijtc-604	151	36	of	of	ADP
ijtc-604	151	37	collecting	collect	VERB
ijtc-604	151	38	boarding	boarding	NOUN
ijtc-604	151	39	house	house	NOUN
ijtc-604	151	40	taxes	taxis	NOUN
ijtc-604	151	41	,	,	PUNCT
ijtc-604	151	42	there	there	PRON
ijtc-604	151	43	is	be	VERB
ijtc-604	151	44	fraud	fraud	NOUN
ijtc-604	151	45	in	in	ADP
ijtc-604	151	46	reporting	report	VERB
ijtc-604	151	47	the	the	DET
ijtc-604	151	48	number	number	NOUN
ijtc-604	151	49	of	of	ADP
ijtc-604	151	50	rooms	room	NOUN
ijtc-604	151	51	that	that	PRON
ijtc-604	151	52	are	be	AUX
ijtc-604	151	53	rented	rent	VERB
ijtc-604	151	54	out	out	ADP
ijtc-604	151	55	and	and	CCONJ
ijtc-604	151	56	the	the	DET
ijtc-604	151	57	difficulty	difficulty	NOUN
ijtc-604	151	58	of	of	ADP
ijtc-604	151	59	finding	find	VERB
ijtc-604	151	60	boarding	boarding	NOUN
ijtc-604	151	61	house	house	NOUN
ijtc-604	151	62	owners	owner	NOUN
ijtc-604	151	63	,	,	PUNCT
ijtc-604	151	64	and	and	CCONJ
ijtc-604	151	65	the	the	DET
ijtc-604	151	66	lack	lack	NOUN
ijtc-604	151	67	of	of	ADP
ijtc-604	151	68	quantity	quantity	NOUN
ijtc-604	151	69	of	of	ADP
ijtc-604	151	70	human	human	ADJ
ijtc-604	151	71	resources	resource	NOUN
ijtc-604	151	72	in	in	ADP
ijtc-604	151	73	the	the	DET
ijtc-604	151	74	regional	regional	ADJ
ijtc-604	151	75	finance	finance	NOUN
ijtc-604	151	76	agency	agency	NOUN
ijtc-604	151	77	of	of	ADP
ijtc-604	151	78	depok	depok	PROPN
ijtc-604	151	79	city	city	PROPN
ijtc-604	151	80	.	.	PUNCT
ijtc-604	152	1	3	3	X
ijtc-604	152	2	.	.	X
ijtc-604	152	3	efforts	effort	NOUN
ijtc-604	152	4	to	to	PART
ijtc-604	152	5	overcome	overcome	VERB
ijtc-604	152	6	the	the	DET
ijtc-604	152	7	obstacles	obstacle	NOUN
ijtc-604	152	8	experienced	experience	VERB
ijtc-604	152	9	by	by	ADP
ijtc-604	152	10	the	the	DET
ijtc-604	152	11	government	government	NOUN
ijtc-604	152	12	and	and	CCONJ
ijtc-604	152	13	the	the	DET
ijtc-604	152	14	community	community	NOUN
ijtc-604	152	15	,	,	PUNCT
ijtc-604	152	16	namely	namely	ADV
ijtc-604	152	17	conducting	conduct	VERB
ijtc-604	152	18	direct	direct	ADJ
ijtc-604	152	19	supervision	supervision	NOUN
ijtc-604	152	20	and	and	CCONJ
ijtc-604	152	21	routine	routine	ADJ
ijtc-604	152	22	inspections	inspection	NOUN
ijtc-604	152	23	by	by	ADP
ijtc-604	152	24	collecting	collect	VERB
ijtc-604	152	25	data	datum	NOUN
ijtc-604	152	26	again	again	ADV
ijtc-604	152	27	or	or	CCONJ
ijtc-604	152	28	reviewing	review	VERB
ijtc-604	152	29	mandatory	mandatory	ADJ
ijtc-604	152	30	/	/	SYM
ijtc-604	152	31	tax	tax	NOUN
ijtc-604	152	32	objects	object	NOUN
ijtc-604	152	33	,	,	PUNCT
ijtc-604	152	34	increasing	increase	VERB
ijtc-604	152	35	the	the	DET
ijtc-604	152	36	quantity	quantity	NOUN
ijtc-604	152	37	of	of	ADP
ijtc-604	152	38	human	human	ADJ
ijtc-604	152	39	resources	resource	NOUN
ijtc-604	152	40	and	and	CCONJ
ijtc-604	152	41	conducting	conduct	VERB
ijtc-604	152	42	socialization	socialization	NOUN
ijtc-604	152	43	counseling	counseling	NOUN
ijtc-604	152	44	to	to	PART
ijtc-604	152	45	increase	increase	VERB
ijtc-604	152	46	taxpayer	taxpayer	NOUN
ijtc-604	152	47	awareness	awareness	NOUN
ijtc-604	152	48	.	.	PUNCT
ijtc-604	153	1	reference	reference	PROPN
ijtc-604	153	2	andrew	andrew	PROPN
ijtc-604	153	3	,	,	PUNCT
ijtc-604	153	4	r.	r.	PROPN
ijtc-604	153	5	,	,	PUNCT
ijtc-604	153	6	&	&	CCONJ
ijtc-604	153	7	sari	sari	PROPN
ijtc-604	153	8	,	,	PUNCT
ijtc-604	153	9	d.	d.	PROPN
ijtc-604	153	10	p.	p.	PROPN
ijtc-604	153	11	(	(	PUNCT
ijtc-604	153	12	2021	2021	NUM
ijtc-604	153	13	)	)	PUNCT
ijtc-604	153	14	.	.	PUNCT
ijtc-604	154	1	insentif	insentif	PROPN
ijtc-604	154	2	pmk	pmk	PROPN
ijtc-604	154	3	86/2020	86/2020	PROPN
ijtc-604	154	4	di	di	PROPN
ijtc-604	154	5	tengah	tengah	PROPN
ijtc-604	154	6	pandemi	pandemi	PROPN
ijtc-604	154	7	covid	covid	PROPN
ijtc-604	154	8	19	19	NUM
ijtc-604	154	9	:	:	PUNCT
ijtc-604	154	10	apakah	apakah	PROPN
ijtc-604	154	11	mempengaruhi	mempengaruhi	VERB
ijtc-604	154	12	kepatuhan	kepatuhan	PROPN
ijtc-604	154	13	wajib	wajib	PROPN
ijtc-604	154	14	pajak	pajak	PROPN
ijtc-604	154	15	umkm	umkm	ADJ
ijtc-604	154	16	di	di	X
ijtc-604	154	17	surabaya	surabaya	PROPN
ijtc-604	154	18	?	?	PUNCT
ijtc-604	155	1	jurnal	jurnal	PROPN
ijtc-604	155	2	akuntansi	akuntansi	PROPN
ijtc-604	155	3	dan	dan	PROPN
ijtc-604	155	4	pajak	pajak	PROPN
ijtc-604	155	5	,	,	PUNCT
ijtc-604	155	6	21(02	21(02	NOUN
ijtc-604	155	7	)	)	PUNCT
ijtc-604	155	8	.	.	PUNCT
ijtc-604	156	1	https://doi.org/10.29040/jap.v21i02.1597	https://doi.org/10.29040/jap.v21i02.1597	PROPN
ijtc-604	156	2	bahmid	bahmid	NOUN
ijtc-604	156	3	,	,	PUNCT
ijtc-604	156	4	n.	n.	PROPN
ijtc-604	156	5	s.	s.	PROPN
ijtc-604	156	6	,	,	PUNCT
ijtc-604	156	7	&	&	CCONJ
ijtc-604	156	8	wahyudi	wahyudi	PROPN
ijtc-604	156	9	,	,	PUNCT
ijtc-604	156	10	h.	h.	PROPN
ijtc-604	156	11	(	(	PUNCT
ijtc-604	156	12	2018	2018	NUM
ijtc-604	156	13	)	)	PUNCT
ijtc-604	156	14	.	.	PUNCT
ijtc-604	157	1	pengaruh	pengaruh	PROPN
ijtc-604	157	2	pemungutan	pemungutan	VERB
ijtc-604	157	3	pajak	pajak	PROPN
ijtc-604	157	4	hotel	hotel	NOUN
ijtc-604	157	5	dan	dan	PROPN
ijtc-604	157	6	pajak	pajak	PROPN
ijtc-604	157	7	hiburan	hiburan	PROPN
ijtc-604	158	1	terhadap	terhadap	PROPN
ijtc-604	158	2	peningkatan	peningkatan	PROPN
ijtc-604	158	3	pendapatan	pendapatan	PROPN
ijtc-604	158	4	asli	asli	PROPN
ijtc-604	158	5	daerah	daerah	PROPN
ijtc-604	158	6	kota	kota	PROPN
ijtc-604	158	7	medan	medan	PROPN
ijtc-604	158	8	.	.	PROPN
ijtc-604	159	1	jurnal	jurnal	PROPN
ijtc-604	159	2	riset	riset	PROPN
ijtc-604	159	3	akuntansi	akuntansi	PROPN
ijtc-604	159	4	dan	dan	PROPN
ijtc-604	159	5	bisnis	bisnis	PROPN
ijtc-604	159	6	,	,	PUNCT
ijtc-604	159	7	18(1	18(1	NOUN
ijtc-604	159	8	)	)	PUNCT
ijtc-604	159	9	,	,	PUNCT
ijtc-604	159	10	14–26	14–26	NUM
ijtc-604	159	11	.	.	PUNCT
ijtc-604	160	1	https://doi.org/10.30596/jrab.v18i1.2046	https://doi.org/10.30596/jrab.v18i1.2046	NOUN
ijtc-604	160	2	bungin	bungin	VERB
ijtc-604	160	3	,	,	PUNCT
ijtc-604	160	4	b.	b.	PROPN
ijtc-604	160	5	(	(	PUNCT
ijtc-604	160	6	2017	2017	NUM
ijtc-604	160	7	)	)	PUNCT
ijtc-604	160	8	.	.	PUNCT
ijtc-604	161	1	metodologi	metodologi	PROPN
ijtc-604	161	2	penelitian	penelitian	PROPN
ijtc-604	161	3	kualitatif	kualitatif	PROPN
ijtc-604	161	4	(	(	PUNCT
ijtc-604	161	5	b.	b.	PROPN
ijtc-604	161	6	bungin	bungin	VERB
ijtc-604	161	7	(	(	PUNCT
ijtc-604	161	8	ed	ed	NOUN
ijtc-604	161	9	.	.	PUNCT
ijtc-604	161	10	)	)	PUNCT
ijtc-604	161	11	;	;	PUNCT
ijtc-604	161	12	2nd	2nd	ADJ
ijtc-604	161	13	ed	ed	NOUN
ijtc-604	161	14	.	.	PUNCT
ijtc-604	161	15	)	)	PUNCT
ijtc-604	161	16	.	.	PUNCT
ijtc-604	162	1	pt	pt	PROPN
ijtc-604	162	2	rajagrafindo	rajagrafindo	PROPN
ijtc-604	162	3	persada	persada	PROPN
ijtc-604	162	4	.	.	PUNCT
ijtc-604	163	1	https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhanbungin/	https://www.rajagrafindo.co.id/produk/metodologi-penelitian-kualitatif-burhanbungin/	VERB
ijtc-604	163	2	creswell	creswell	PROPN
ijtc-604	163	3	,	,	PUNCT
ijtc-604	163	4	j.	j.	PROPN
ijtc-604	163	5	w.	w.	PROPN
ijtc-604	163	6	(	(	PUNCT
ijtc-604	163	7	2017	2017	NUM
ijtc-604	163	8	)	)	PUNCT
ijtc-604	163	9	.	.	PUNCT
ijtc-604	164	1	research	research	NOUN
ijtc-604	164	2	design	design	PROPN
ijtc-604	164	3	pendekatan	pendekatan	PROPN
ijtc-604	164	4	kualitatif	kualitatif	PROPN
ijtc-604	164	5	,	,	PUNCT
ijtc-604	164	6	kuantitatif	kuantitatif	PROPN
ijtc-604	164	7	,	,	PUNCT
ijtc-604	164	8	dan	dan	PROPN
ijtc-604	164	9	mixed	mixed	PROPN
ijtc-604	164	10	(	(	PUNCT
ijtc-604	164	11	s.	s.	PROPN
ijtc-604	164	12	z.	z.	PROPN
ijtc-604	164	13	qudsy	qudsy	PROPN
ijtc-604	165	1	(	(	PUNCT
ijtc-604	165	2	ed	ed	NOUN
ijtc-604	165	3	.	.	PUNCT
ijtc-604	165	4	)	)	PUNCT
ijtc-604	165	5	;	;	PUNCT
ijtc-604	165	6	3rd	3rd	ADJ
ijtc-604	165	7	ed	ed	NOUN
ijtc-604	165	8	.	.	PUNCT
ijtc-604	165	9	)	)	PUNCT
ijtc-604	165	10	.	.	PUNCT
ijtc-604	166	1	pustaka	pustaka	ADJ
ijtc-604	166	2	pelajar	pelajar	NOUN
ijtc-604	166	3	.	.	PUNCT
ijtc-604	167	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	https://opac.perpusnas.go.id/detailopac.aspx?id=1213690	PROPN
ijtc-604	167	2	creswell	creswell	PROPN
ijtc-604	167	3	,	,	PUNCT
ijtc-604	167	4	j.	j.	PROPN
ijtc-604	167	5	w.	w.	PROPN
ijtc-604	167	6	,	,	PUNCT
ijtc-604	167	7	&	&	CCONJ
ijtc-604	167	8	creswell	creswell	PROPN
ijtc-604	167	9	,	,	PUNCT
ijtc-604	167	10	j.	j.	PROPN
ijtc-604	167	11	d.	d.	PROPN
ijtc-604	167	12	(	(	PUNCT
ijtc-604	167	13	2018	2018	NUM
ijtc-604	167	14	)	)	PUNCT
ijtc-604	167	15	.	.	PUNCT
ijtc-604	168	1	research	research	NOUN
ijtc-604	168	2	design	design	PROPN
ijtc-604	168	3	:	:	PUNCT
ijtc-604	168	4	qualitative	qualitative	NOUN
ijtc-604	168	5	,	,	PUNCT
ijtc-604	168	6	quantitative	quantitative	ADJ
ijtc-604	168	7	,	,	PUNCT
ijtc-604	168	8	and	and	CCONJ
ijtc-604	168	9	mixed	mixed	ADJ
ijtc-604	168	10	methods	method	NOUN
ijtc-604	168	11	approaches	approach	NOUN
ijtc-604	168	12	(	(	PUNCT
ijtc-604	168	13	5th	5th	ADJ
ijtc-604	168	14	ed	ed	NOUN
ijtc-604	168	15	.	.	PUNCT
ijtc-604	168	16	)	)	PUNCT
ijtc-604	168	17	.	.	PUNCT
ijtc-604	169	1	sage	sage	NOUN
ijtc-604	169	2	publications	publication	NOUN
ijtc-604	169	3	,	,	PUNCT
ijtc-604	169	4	inc	inc	PROPN
ijtc-604	169	5	.	.	PROPN
ijtc-604	169	6	https://edge.sagepub.com/creswellrd5e	https://edge.sagepub.com/creswellrd5e	PROPN
ijtc-604	170	1	dye	dye	PROPN
ijtc-604	170	2	,	,	PUNCT
ijtc-604	170	3	t.	t.	PROPN
ijtc-604	170	4	r.	r.	PROPN
ijtc-604	170	5	(	(	PUNCT
ijtc-604	170	6	2017	2017	NUM
ijtc-604	170	7	)	)	PUNCT
ijtc-604	170	8	.	.	PUNCT
ijtc-604	171	1	understanding	understand	VERB
ijtc-604	171	2	public	public	ADJ
ijtc-604	171	3	policy	policy	NOUN
ijtc-604	171	4	(	(	PUNCT
ijtc-604	171	5	15th	15th	ADJ
ijtc-604	171	6	ed	ed	NOUN
ijtc-604	171	7	.	.	PUNCT
ijtc-604	171	8	)	)	PUNCT
ijtc-604	171	9	.	.	PUNCT
ijtc-604	172	1	pearson	pearson	PROPN
ijtc-604	172	2	education	education	PROPN
ijtc-604	172	3	limited	limit	VERB
ijtc-604	172	4	.	.	PUNCT
ijtc-604	173	1	https://www.pearson.com/us/higher-education/program/dye-understanding-publicpolicy-15th-edition/pgm1834486.html?tab=overview	https://www.pearson.com/us/higher-education/program/dye-understanding-publicpolicy-15th-edition/pgm1834486.html?tab=overview	PROPN
ijtc-604	173	2	edwards	edwards	PROPN
ijtc-604	173	3	,	,	PUNCT
ijtc-604	173	4	g.	g.	PROPN
ijtc-604	173	5	c.	c.	PROPN
ijtc-604	173	6	(	(	PUNCT
ijtc-604	173	7	1980	1980	NUM
ijtc-604	173	8	)	)	PUNCT
ijtc-604	173	9	.	.	PUNCT
ijtc-604	174	1	implementing	implement	VERB
ijtc-604	174	2	public	public	ADJ
ijtc-604	174	3	policy	policy	NOUN
ijtc-604	174	4	(	(	PUNCT
ijtc-604	174	5	1st	1st	ADJ
ijtc-604	174	6	ed	ed	NOUN
ijtc-604	174	7	.	.	PUNCT
ijtc-604	174	8	)	)	PUNCT
ijtc-604	174	9	.	.	PUNCT
ijtc-604	175	1	congressional	congressional	ADJ
ijtc-604	175	2	quarterly	quarterly	ADJ
ijtc-604	175	3	press	press	NOUN
ijtc-604	175	4	.	.	PUNCT
ijtc-604	176	1	https://www.worldcat.org/title/implementing-public-policy/oclc/607866558	https://www.worldcat.org/title/implementing-public-policy/oclc/607866558	PROPN
ijtc-604	176	2	guba	guba	NOUN
ijtc-604	176	3	,	,	PUNCT
ijtc-604	176	4	e.	e.	PROPN
ijtc-604	176	5	g.	g.	PROPN
ijtc-604	176	6	,	,	PUNCT
ijtc-604	176	7	&	&	CCONJ
ijtc-604	176	8	lincoln	lincoln	PROPN
ijtc-604	176	9	,	,	PUNCT
ijtc-604	176	10	y.	y.	PROPN
ijtc-604	176	11	s.	s.	PROPN
ijtc-604	176	12	(	(	PUNCT
ijtc-604	176	13	1994	1994	NUM
ijtc-604	176	14	)	)	PUNCT
ijtc-604	176	15	.	.	PUNCT
ijtc-604	177	1	competing	compete	VERB
ijtc-604	177	2	paradigm	paradigm	NOUN
ijtc-604	177	3	in	in	ADP
ijtc-604	177	4	qualitative	qualitative	ADJ
ijtc-604	177	5	research	research	NOUN
ijtc-604	177	6	.	.	PUNCT
ijtc-604	178	1	in	in	ADP
ijtc-604	178	2	n.	n.	PROPN
ijtc-604	178	3	k.	k.	PROPN
ijtc-604	178	4	denzin	denzin	PROPN
ijtc-604	178	5	&	&	CCONJ
ijtc-604	178	6	y.	y.	PROPN
ijtc-604	178	7	s.	s.	PROPN
ijtc-604	178	8	lincoln	lincoln	PROPN
ijtc-604	178	9	(	(	PUNCT
ijtc-604	178	10	eds	eds	PROPN
ijtc-604	178	11	.	.	PUNCT
ijtc-604	178	12	)	)	PUNCT
ijtc-604	178	13	,	,	PUNCT
ijtc-604	178	14	handbook	handbook	NOUN
ijtc-604	178	15	of	of	ADP
ijtc-604	178	16	qualitative	qualitative	ADJ
ijtc-604	178	17	research	research	NOUN
ijtc-604	178	18	(	(	PUNCT
ijtc-604	178	19	pp	pp	ADJ
ijtc-604	178	20	.	.	PUNCT
ijtc-604	178	21	105–117	105–117	NUM
ijtc-604	178	22	)	)	PUNCT
ijtc-604	178	23	.	.	PUNCT
ijtc-604	179	1	sage	sage	NOUN
ijtc-604	179	2	publications	publication	NOUN
ijtc-604	179	3	,	,	PUNCT
ijtc-604	179	4	inc	inc	PROPN
ijtc-604	179	5	.	.	PROPN
ijtc-604	179	6	https://psycnet.apa.org/record/1994-98625-005	https://psycnet.apa.org/record/1994-98625-005	PROPN
ijtc-604	179	7	hadi	hadi	PROPN
ijtc-604	179	8	,	,	PUNCT
ijtc-604	179	9	s.	s.	PROPN
ijtc-604	179	10	s.	s.	PROPN
ijtc-604	179	11	(	(	PUNCT
ijtc-604	179	12	2021	2021	NUM
ijtc-604	179	13	)	)	PUNCT
ijtc-604	179	14	.	.	PUNCT
ijtc-604	180	1	analisis	analisis	NOUN
ijtc-604	180	2	efektivitas	efektivita	VERB
ijtc-604	180	3	pajak	pajak	PROPN
ijtc-604	180	4	hotel	hotel	PROPN
ijtc-604	180	5	dan	dan	PROPN
ijtc-604	180	6	kontribusi	kontribusi	PROPN
ijtc-604	180	7	terhadap	terhadap	PROPN
ijtc-604	180	8	pajak	pajak	PROPN
ijtc-604	180	9	daerah	daerah	PROPN
ijtc-604	180	10	pada	pada	PROPN
ijtc-604	180	11	badan	badan	PROPN
ijtc-604	180	12	pajak	pajak	PROPN
ijtc-604	180	13	dan	dan	PROPN
ijtc-604	180	14	retribusi	retribusi	PROPN
ijtc-604	180	15	daerah	daerah	PROPN
ijtc-604	180	16	(	(	PUNCT
ijtc-604	180	17	bprd	bprd	NOUN
ijtc-604	180	18	)	)	PUNCT
ijtc-604	180	19	propinsi	propinsi	PROPN
ijtc-604	180	20	dki	dki	PROPN
ijtc-604	180	21	jakarta	jakarta	PROPN
ijtc-604	180	22	.	.	PUNCT
ijtc-604	181	1	jurnal	jurnal	ADJ
ijtc-604	181	2	akrab	akrab	ADJ
ijtc-604	181	3	juara	juara	NOUN
ijtc-604	181	4	,	,	PUNCT
ijtc-604	181	5	6(3	6(3	NUM
ijtc-604	181	6	)	)	PUNCT
ijtc-604	181	7	,	,	PUNCT
ijtc-604	181	8	the	the	DET
ijtc-604	181	9	effect	effect	NOUN
ijtc-604	181	10	of	of	ADP
ijtc-604	181	11	price	price	NOUN
ijtc-604	181	12	earning	earning	NOUN
ijtc-604	181	13	ratio	ratio	NOUN
ijtc-604	181	14	,	,	PUNCT
ijtc-604	181	15	return	return	VERB
ijtc-604	181	16	on	on	ADP
ijtc-604	181	17	equity	equity	NOUN
ijtc-604	181	18	,	,	PUNCT
ijtc-604	181	19	debt	debt	NOUN
ijtc-604	181	20	to	to	ADP
ijtc-604	181	21	equity	equity	NOUN
ijtc-604	181	22	ratio	ratio	NOUN
ijtc-604	181	23	,	,	PUNCT
ijtc-604	181	24	firm	firm	ADJ
ijtc-604	181	25	size	size	NOUN
ijtc-604	181	26	,	,	PUNCT
ijtc-604	181	27	and	and	CCONJ
ijtc-604	181	28	dividend	dividend	VERB
ijtc-604	181	29	payout	payout	ADJ
ijtc-604	181	30	ratio	ratio	NOUN
ijtc-604	181	31	to	to	ADP
ijtc-604	181	32	the	the	DET
ijtc-604	181	33	stock	stock	NOUN
ijtc-604	181	34	returns	return	NOUN
ijtc-604	181	35	on	on	ADP
ijtc-604	181	36	banks	bank	NOUN
ijtc-604	181	37	listed	list	VERB
ijtc-604	181	38	in	in	ADP
ijtc-604	181	39	lq45	lq45	PROPN
ijtc-604	181	40	index	index	NOUN
ijtc-604	181	41	2015	2015	NUM
ijtc-604	181	42	-	-	SYM
ijtc-604	181	43	2020	2020	NUM
ijtc-604	181	44	kartika	kartika	PROPN
ijtc-604	181	45	,	,	PUNCT
ijtc-604	181	46	handrijaningsih	handrijaningsih	PROPN
ijtc-604	181	47	,	,	PUNCT
ijtc-604	181	48	t.r	t.r	PROPN
ijtc-604	181	49	,	,	PUNCT
ijtc-604	181	50	and	and	CCONJ
ijtc-604	181	51	anisah	anisah	PRON
ijtc-604	181	52	459	459	NUM
ijtc-604	182	1	|	|	ADV
ijtc-604	182	2	ilomata	ilomata	PROPN
ijtc-604	182	3	international	international	ADJ
ijtc-604	182	4	journal	journal	NOUN
ijtc-604	182	5	of	of	ADP
ijtc-604	182	6	tax	tax	PROPN
ijtc-604	182	7	&	&	CCONJ
ijtc-604	182	8	accounting	account	VERB
ijtc-604	182	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-604	182	10	184–204	184–204	NUM
ijtc-604	182	11	.	.	PUNCT
ijtc-604	183	1	https://akrabjuara.com/index.php/akrabjuara/article/view/1537	https://akrabjuara.com/index.php/akrabjuara/article/view/1537	X
ijtc-604	183	2	hapid	hapid	PROPN
ijtc-604	183	3	,	,	PUNCT
ijtc-604	183	4	&	&	CCONJ
ijtc-604	183	5	hadrah	hadrah	PROPN
ijtc-604	183	6	.	.	PUNCT
ijtc-604	184	1	(	(	PUNCT
ijtc-604	184	2	2016	2016	NUM
ijtc-604	184	3	)	)	PUNCT
ijtc-604	184	4	.	.	PUNCT
ijtc-604	185	1	pengaruh	pengaruh	NOUN
ijtc-604	185	2	pajak	pajak	PROPN
ijtc-604	185	3	hotel	hotel	PROPN
ijtc-604	185	4	dan	dan	PROPN
ijtc-604	185	5	pajak	pajak	PROPN
ijtc-604	185	6	restoran	restoran	PROPN
ijtc-604	185	7	terhadap	terhadap	PROPN
ijtc-604	185	8	pendapatan	pendapatan	PROPN
ijtc-604	185	9	asli	asli	PROPN
ijtc-604	185	10	daerah	daerah	PROPN
ijtc-604	185	11	kota	kota	PROPN
ijtc-604	185	12	palopo	palopo	PROPN
ijtc-604	185	13	.	.	PUNCT
ijtc-604	186	1	equilibrium	equilibrium	PROPN
ijtc-604	186	2	 	 	SPACE
ijtc-604	186	3	:	:	PUNCT
ijtc-604	186	4	jurnal	jurnal	ADJ
ijtc-604	186	5	ilmiah	ilmiah	PROPN
ijtc-604	186	6	ekonomi	ekonomi	PROPN
ijtc-604	186	7	,	,	PUNCT
ijtc-604	186	8	manajemen	manajeman	NOUN
ijtc-604	186	9	dan	dan	PROPN
ijtc-604	186	10	akuntansi	akuntansi	PROPN
ijtc-604	186	11	,	,	PUNCT
ijtc-604	186	12	4(1	4(1	NUM
ijtc-604	186	13	)	)	PUNCT
ijtc-604	186	14	.	.	PUNCT
ijtc-604	187	1	https://doi.org/10.35906/je001.v4i1.4	https://doi.org/10.35906/je001.v4i1.4	NOUN
ijtc-604	187	2	harjo	harjo	PROPN
ijtc-604	187	3	,	,	PUNCT
ijtc-604	187	4	d.	d.	PROPN
ijtc-604	187	5	(	(	PUNCT
ijtc-604	187	6	2019	2019	NUM
ijtc-604	187	7	)	)	PUNCT
ijtc-604	187	8	.	.	PUNCT
ijtc-604	188	1	perpajakan	perpajakan	PROPN
ijtc-604	188	2	indonesia	indonesia	PROPN
ijtc-604	188	3	:	:	PUNCT
ijtc-604	189	1	sebagai	sebagai	PROPN
ijtc-604	189	2	materi	materi	PROPN
ijtc-604	189	3	perkuliahan	perkuliahan	PROPN
ijtc-604	189	4	di	di	PROPN
ijtc-604	189	5	perguruan	perguruan	PROPN
ijtc-604	189	6	tinggi	tinggi	PROPN
ijtc-604	189	7	(	(	PUNCT
ijtc-604	189	8	2nd	2nd	ADJ
ijtc-604	189	9	ed	ed	NOUN
ijtc-604	189	10	.	.	PUNCT
ijtc-604	189	11	)	)	PUNCT
ijtc-604	189	12	.	.	PUNCT
ijtc-604	190	1	mitra	mitra	PROPN
ijtc-604	190	2	wacana	wacana	PROPN
ijtc-604	190	3	media	media	PROPN
ijtc-604	190	4	.	.	PUNCT
ijtc-604	191	1	https://openlibrary.telkomuniversity.ac.id/pustaka/30491/perpajakanindonesia-sebagai-materi-perkuliahan-di-perguruan-tinggi.html	https://openlibrary.telkomuniversity.ac.id/pustaka/30491/perpajakanindonesia-sebagai-materi-perkuliahan-di-perguruan-tinggi.html	PROPN
ijtc-604	191	2	indahsari	indahsari	PROPN
ijtc-604	191	3	,	,	PUNCT
ijtc-604	191	4	d.	d.	PROPN
ijtc-604	191	5	n.	n.	PROPN
ijtc-604	191	6	,	,	PUNCT
ijtc-604	191	7	&	&	CCONJ
ijtc-604	191	8	fitriandi	fitriandi	PROPN
ijtc-604	191	9	,	,	PUNCT
ijtc-604	191	10	p.	p.	NOUN
ijtc-604	191	11	(	(	PUNCT
ijtc-604	191	12	2021	2021	NUM
ijtc-604	191	13	)	)	PUNCT
ijtc-604	191	14	.	.	PUNCT
ijtc-604	192	1	pengaruh	pengaruh	PROPN
ijtc-604	192	2	kebijakan	kebijakan	PROPN
ijtc-604	192	3	insentif	insentif	PROPN
ijtc-604	192	4	pajak	pajak	PROPN
ijtc-604	192	5	di	di	PROPN
ijtc-604	192	6	masa	masa	PROPN
ijtc-604	192	7	pandemi	pandemi	ADP
ijtc-604	192	8	covid-19	covid-19	PROPN
ijtc-604	192	9	terhadap	terhadap	PROPN
ijtc-604	192	10	penerimaan	penerimaan	PROPN
ijtc-604	192	11	ppn	ppn	PROPN
ijtc-604	192	12	.	.	PROPN
ijtc-604	193	1	jurnal	jurnal	PROPN
ijtc-604	193	2	pajak	pajak	PROPN
ijtc-604	193	3	dan	dan	PROPN
ijtc-604	193	4	keuangan	keuangan	PROPN
ijtc-604	193	5	negara	negara	PROPN
ijtc-604	193	6	(	(	PUNCT
ijtc-604	193	7	pkn	pkn	PROPN
ijtc-604	193	8	)	)	PUNCT
ijtc-604	193	9	,	,	PUNCT
ijtc-604	193	10	3(1	3(1	NUM
ijtc-604	193	11	)	)	PUNCT
ijtc-604	193	12	,	,	PUNCT
ijtc-604	193	13	24–36	24–36	NUM
ijtc-604	193	14	.	.	PUNCT
ijtc-604	194	1	https://doi.org/10.31092/jpkn.v3i1.1202	https://doi.org/10.31092/jpkn.v3i1.1202	PROPN
ijtc-604	194	2	lee	lee	PROPN
ijtc-604	194	3	,	,	PUNCT
ijtc-604	194	4	s.	s.	PROPN
ijtc-604	194	5	k.	k.	PROPN
ijtc-604	194	6	(	(	PUNCT
ijtc-604	194	7	2014	2014	NUM
ijtc-604	194	8	)	)	PUNCT
ijtc-604	194	9	.	.	PUNCT
ijtc-604	195	1	revisiting	revisit	VERB
ijtc-604	195	2	the	the	DET
ijtc-604	195	3	impact	impact	NOUN
ijtc-604	195	4	of	of	ADP
ijtc-604	195	5	bed	bed	NOUN
ijtc-604	195	6	tax	tax	NOUN
ijtc-604	195	7	with	with	ADP
ijtc-604	195	8	spatial	spatial	ADJ
ijtc-604	195	9	panel	panel	NOUN
ijtc-604	195	10	approach	approach	NOUN
ijtc-604	195	11	.	.	PUNCT
ijtc-604	196	1	international	international	ADJ
ijtc-604	196	2	journal	journal	PROPN
ijtc-604	196	3	of	of	ADP
ijtc-604	196	4	hospitality	hospitality	PROPN
ijtc-604	196	5	management	management	NOUN
ijtc-604	196	6	,	,	PUNCT
ijtc-604	196	7	41	41	NUM
ijtc-604	196	8	,	,	PUNCT
ijtc-604	196	9	49–55	49–55	NUM
ijtc-604	196	10	.	.	PUNCT
ijtc-604	197	1	https://doi.org/10.1016/j.ijhm.2014.04.010	https://doi.org/10.1016/j.ijhm.2014.04.010	NOUN
ijtc-604	197	2	mardiasmo	mardiasmo	NOUN
ijtc-604	197	3	.	.	PUNCT
ijtc-604	198	1	(	(	PUNCT
ijtc-604	198	2	2016	2016	NUM
ijtc-604	198	3	)	)	PUNCT
ijtc-604	198	4	.	.	PUNCT
ijtc-604	199	1	perpajakan	perpajakan	INTJ
ijtc-604	199	2	(	(	PUNCT
ijtc-604	199	3	mardiasmo	mardiasmo	PROPN
ijtc-604	199	4	(	(	PUNCT
ijtc-604	199	5	ed	ed	NOUN
ijtc-604	199	6	.	.	PUNCT
ijtc-604	199	7	)	)	PUNCT
ijtc-604	199	8	;	;	PUNCT
ijtc-604	199	9	3rd	3rd	ADJ
ijtc-604	199	10	ed	ed	NOUN
ijtc-604	199	11	.	.	PUNCT
ijtc-604	199	12	)	)	PUNCT
ijtc-604	199	13	.	.	PUNCT
ijtc-604	200	1	andi	andi	PROPN
ijtc-604	200	2	publishing	publishing	PROPN
ijtc-604	200	3	.	.	PUNCT
ijtc-604	201	1	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=det	http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=det	NOUN
ijtc-604	201	2	ail	ail	NOUN
ijtc-604	201	3	mardiasmo	mardiasmo	PROPN
ijtc-604	201	4	.	.	PUNCT
ijtc-604	202	1	(	(	PUNCT
ijtc-604	202	2	2018	2018	NUM
ijtc-604	202	3	)	)	PUNCT
ijtc-604	202	4	.	.	PUNCT
ijtc-604	203	1	otonomi	otonomi	PROPN
ijtc-604	203	2	dan	dan	PROPN
ijtc-604	203	3	manajemen	manajemen	PROPN
ijtc-604	203	4	keuangan	keuangan	VERB
ijtc-604	203	5	daerah	daerah	PROPN
ijtc-604	203	6	(	(	PUNCT
ijtc-604	203	7	mardiasmo	mardiasmo	PROPN
ijtc-604	203	8	(	(	PUNCT
ijtc-604	203	9	ed	ed	NOUN
ijtc-604	203	10	.	.	PUNCT
ijtc-604	203	11	)	)	PUNCT
ijtc-604	203	12	;	;	PUNCT
ijtc-604	203	13	iii	iii	X
ijtc-604	203	14	)	)	PUNCT
ijtc-604	203	15	.	.	PUNCT
ijtc-604	204	1	penerbit	penerbit	PROPN
ijtc-604	204	2	andi	andi	PROPN
ijtc-604	204	3	.	.	PUNCT
ijtc-604	205	1	https://andipublisher.com/produk-otonomi-dan-manajemen-keuangan-daerahedisi-terbaru	https://andipublisher.com/produk-otonomi-dan-manajemen-keuangan-daerahedisi-terbaru	NOUN
ijtc-604	205	2	miles	mile	NOUN
ijtc-604	205	3	,	,	PUNCT
ijtc-604	205	4	m.	m.	PROPN
ijtc-604	205	5	b.	b.	PROPN
ijtc-604	205	6	,	,	PUNCT
ijtc-604	205	7	&	&	CCONJ
ijtc-604	205	8	huberman	huberman	NOUN
ijtc-604	205	9	,	,	PUNCT
ijtc-604	205	10	m.	m.	NOUN
ijtc-604	205	11	a.	a.	NOUN
ijtc-604	205	12	(	(	PUNCT
ijtc-604	205	13	1994	1994	NUM
ijtc-604	205	14	)	)	PUNCT
ijtc-604	205	15	.	.	PUNCT
ijtc-604	206	1	qualitative	qualitative	ADJ
ijtc-604	206	2	data	datum	NOUN
ijtc-604	206	3	analysis	analysis	NOUN
ijtc-604	206	4	:	:	PUNCT
ijtc-604	206	5	an	an	DET
ijtc-604	206	6	expanded	expand	VERB
ijtc-604	206	7	sourcebook	sourcebook	NOUN
ijtc-604	206	8	(	(	PUNCT
ijtc-604	206	9	2nd	2nd	ADJ
ijtc-604	206	10	ed	ed	NOUN
ijtc-604	206	11	.	.	PUNCT
ijtc-604	206	12	)	)	PUNCT
ijtc-604	206	13	.	.	PUNCT
ijtc-604	207	1	sage	sage	NOUN
ijtc-604	207	2	publications	publication	NOUN
ijtc-604	207	3	,	,	PUNCT
ijtc-604	207	4	inc	inc	PROPN
ijtc-604	207	5	.	.	PROPN
ijtc-604	207	6	https://psycnet.apa.org/record/1995-97407-000	https://psycnet.apa.org/record/1995-97407-000	PROPN
ijtc-604	207	7	mills	mill	NOUN
ijtc-604	207	8	,	,	PUNCT
ijtc-604	207	9	b.	b.	PROPN
ijtc-604	207	10	m.	m.	PROPN
ijtc-604	207	11	,	,	PUNCT
ijtc-604	207	12	rosentraub	rosentraub	PROPN
ijtc-604	207	13	,	,	PUNCT
ijtc-604	207	14	m.	m.	NOUN
ijtc-604	207	15	s.	s.	PROPN
ijtc-604	207	16	,	,	PUNCT
ijtc-604	207	17	&	&	CCONJ
ijtc-604	207	18	jakar	jakar	PROPN
ijtc-604	207	19	,	,	PUNCT
ijtc-604	207	20	g.	g.	PROPN
ijtc-604	207	21	(	(	PUNCT
ijtc-604	207	22	2019	2019	NUM
ijtc-604	207	23	)	)	PUNCT
ijtc-604	207	24	.	.	PUNCT
ijtc-604	208	1	tourist	tourist	NOUN
ijtc-604	208	2	tax	tax	NOUN
ijtc-604	208	3	elasticity	elasticity	NOUN
ijtc-604	208	4	in	in	ADP
ijtc-604	208	5	florida	florida	PROPN
ijtc-604	208	6	:	:	PUNCT
ijtc-604	208	7	spatial	spatial	ADJ
ijtc-604	208	8	effects	effect	NOUN
ijtc-604	208	9	of	of	ADP
ijtc-604	208	10	county	county	NOUN
ijtc-604	208	11	-	-	PUNCT
ijtc-604	208	12	level	level	NOUN
ijtc-604	208	13	room	room	NOUN
ijtc-604	208	14	tax	tax	NOUN
ijtc-604	208	15	rate	rate	NOUN
ijtc-604	208	16	variation	variation	NOUN
ijtc-604	208	17	.	.	PUNCT
ijtc-604	209	1	tourism	tourism	NOUN
ijtc-604	209	2	management	management	NOUN
ijtc-604	209	3	perspectives	perspective	NOUN
ijtc-604	209	4	,	,	PUNCT
ijtc-604	209	5	31	31	NUM
ijtc-604	209	6	,	,	PUNCT
ijtc-604	209	7	174–183	174–183	NUM
ijtc-604	209	8	.	.	PUNCT
ijtc-604	210	1	https://doi.org/10.1016/j.tmp.2019.05.003	https://doi.org/10.1016/j.tmp.2019.05.003	PROPN
ijtc-604	210	2	moleong	moleong	PROPN
ijtc-604	210	3	,	,	PUNCT
ijtc-604	210	4	j.	j.	PROPN
ijtc-604	210	5	l.	l.	PROPN
ijtc-604	210	6	(	(	PUNCT
ijtc-604	210	7	2018	2018	NUM
ijtc-604	210	8	)	)	PUNCT
ijtc-604	210	9	.	.	PUNCT
ijtc-604	211	1	qualitative	qualitative	ADJ
ijtc-604	211	2	research	research	NOUN
ijtc-604	211	3	methodology	methodology	NOUN
ijtc-604	211	4	(	(	PUNCT
ijtc-604	211	5	8th	8th	ADJ
ijtc-604	211	6	ed	ed	NOUN
ijtc-604	211	7	.	.	PUNCT
ijtc-604	211	8	)	)	PUNCT
ijtc-604	211	9	.	.	PUNCT
ijtc-604	212	1	remaja	remaja	PROPN
ijtc-604	212	2	rosdakarya	rosdakarya	PROPN
ijtc-604	212	3	.	.	PUNCT
ijtc-604	213	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	PROPN
ijtc-604	213	2	noviyanti	noviyanti	PROPN
ijtc-604	213	3	,	,	PUNCT
ijtc-604	213	4	a.	a.	NOUN
ijtc-604	213	5	(	(	PUNCT
ijtc-604	213	6	2021	2021	NUM
ijtc-604	213	7	)	)	PUNCT
ijtc-604	213	8	.	.	PUNCT
ijtc-604	214	1	analisis	analisis	ADJ
ijtc-604	214	2	potensi	potensi	PROPN
ijtc-604	214	3	pajak	pajak	PROPN
ijtc-604	214	4	hotel	hotel	PROPN
ijtc-604	214	5	dan	dan	PROPN
ijtc-604	214	6	terealisasinya	terealisasinya	PROPN
ijtc-604	214	7	penerimaan	penerimaan	VERB
ijtc-604	214	8	pajak	pajak	ADV
ijtc-604	214	9	hotel	hotel	NOUN
ijtc-604	214	10	di	di	INTJ
ijtc-604	214	11	bapenda	bapenda	PROPN
ijtc-604	214	12	dki	dki	PROPN
ijtc-604	214	13	jakarta	jakarta	PROPN
ijtc-604	215	1	[	[	X
ijtc-604	215	2	universitas	universitas	PROPN
ijtc-604	215	3	bina	bina	PROPN
ijtc-604	215	4	sarana	sarana	PROPN
ijtc-604	215	5	informatika	informatika	PROPN
ijtc-604	215	6	]	]	PUNCT
ijtc-604	215	7	.	.	PUNCT
ijtc-604	216	1	https://elibrary.bsi.ac.id/tugasakhir/m16220210018/analisis-potensi-pajak-hotel-danterealisasinya-penerimaan-pajak-hotel-di-bapenda-dki-jakarta	https://elibrary.bsi.ac.id/tugasakhir/m16220210018/analisis-potensi-pajak-hotel-danterealisasinya-penerimaan-pajak-hotel-di-bapenda-dki-jakarta	CCONJ
ijtc-604	216	2	octaviany	octaviany	PROPN
ijtc-604	216	3	,	,	PUNCT
ijtc-604	216	4	f.	f.	PROPN
ijtc-604	216	5	,	,	PUNCT
ijtc-604	216	6	rustanto	rustanto	PROPN
ijtc-604	216	7	,	,	PUNCT
ijtc-604	216	8	a.	a.	PROPN
ijtc-604	216	9	e.	e.	PROPN
ijtc-604	216	10	,	,	PUNCT
ijtc-604	216	11	&	&	CCONJ
ijtc-604	216	12	kartini	kartini	PROPN
ijtc-604	216	13	,	,	PUNCT
ijtc-604	216	14	i.	i.	NOUN
ijtc-604	216	15	(	(	PUNCT
ijtc-604	216	16	2021	2021	NUM
ijtc-604	216	17	)	)	PUNCT
ijtc-604	216	18	.	.	PUNCT
ijtc-604	217	1	analisis	analisis	NOUN
ijtc-604	217	2	pelayanan	pelayanan	VERB
ijtc-604	217	3	pajak	pajak	ADV
ijtc-604	217	4	dalam	dalam	PROPN
ijtc-604	217	5	meningkatan	meningkatan	PROPN
ijtc-604	217	6	pendapatan	pendapatan	PROPN
ijtc-604	217	7	asli	asli	PROPN
ijtc-604	217	8	daerah	daerah	PROPN
ijtc-604	217	9	(	(	PUNCT
ijtc-604	217	10	pad	pad	NOUN
ijtc-604	217	11	)	)	PUNCT
ijtc-604	217	12	di	di	NOUN
ijtc-604	217	13	wilayah	wilayah	NOUN
ijtc-604	217	14	kota	kota	PROPN
ijtc-604	217	15	jakarta	jakarta	PROPN
ijtc-604	217	16	utara	utara	PROPN
ijtc-604	217	17	.	.	PUNCT
ijtc-604	218	1	jurnal	jurnal	ADJ
ijtc-604	218	2	reformasi	reformasi	PROPN
ijtc-604	218	3	administrasi	administrasi	NOUN
ijtc-604	218	4	,	,	PUNCT
ijtc-604	218	5	8(1	8(1	NOUN
ijtc-604	218	6	)	)	PUNCT
ijtc-604	218	7	,	,	PUNCT
ijtc-604	218	8	10–21	10–21	NUM
ijtc-604	218	9	.	.	PUNCT
ijtc-604	219	1	https://doi.org/https://doi.org/10.31334/reformasi.v8i1.1415	https://doi.org/https://doi.org/10.31334/reformasi.v8i1.1415	PROPN
ijtc-604	219	2	ozdemir	ozdemir	PROPN
ijtc-604	219	3	,	,	PUNCT
ijtc-604	219	4	o.	o.	PROPN
ijtc-604	219	5	,	,	PUNCT
ijtc-604	219	6	dogru	dogru	PROPN
ijtc-604	219	7	,	,	PUNCT
ijtc-604	219	8	t.	t.	PROPN
ijtc-604	219	9	,	,	PUNCT
ijtc-604	219	10	kizildag	kizildag	PROPN
ijtc-604	219	11	,	,	PUNCT
ijtc-604	219	12	m.	m.	NOUN
ijtc-604	219	13	,	,	PUNCT
ijtc-604	219	14	mody	mody	NOUN
ijtc-604	219	15	,	,	PUNCT
ijtc-604	219	16	m.	m.	NOUN
ijtc-604	219	17	,	,	PUNCT
ijtc-604	219	18	&	&	CCONJ
ijtc-604	219	19	suess	suess	PROPN
ijtc-604	219	20	,	,	PUNCT
ijtc-604	219	21	c.	c.	PROPN
ijtc-604	219	22	(	(	PUNCT
ijtc-604	219	23	2021	2021	NUM
ijtc-604	219	24	)	)	PUNCT
ijtc-604	219	25	.	.	PUNCT
ijtc-604	220	1	quantifying	quantify	VERB
ijtc-604	220	2	the	the	DET
ijtc-604	220	3	economic	economic	ADJ
ijtc-604	220	4	impact	impact	NOUN
ijtc-604	220	5	of	of	ADP
ijtc-604	220	6	covid-19	covid-19	PROPN
ijtc-604	220	7	on	on	ADP
ijtc-604	220	8	the	the	DET
ijtc-604	220	9	u.s	u.s	PROPN
ijtc-604	220	10	.	.	PROPN
ijtc-604	220	11	hotel	hotel	NOUN
ijtc-604	220	12	industry	industry	NOUN
ijtc-604	220	13	:	:	PUNCT
ijtc-604	220	14	examination	examination	NOUN
ijtc-604	220	15	of	of	ADP
ijtc-604	220	16	hotel	hotel	NOUN
ijtc-604	220	17	segments	segment	NOUN
ijtc-604	220	18	and	and	CCONJ
ijtc-604	220	19	operational	operational	ADJ
ijtc-604	220	20	structures	structure	NOUN
ijtc-604	220	21	.	.	PUNCT
ijtc-604	221	1	tourism	tourism	NOUN
ijtc-604	221	2	management	management	NOUN
ijtc-604	221	3	perspectives	perspective	NOUN
ijtc-604	221	4	,	,	PUNCT
ijtc-604	221	5	39	39	NUM
ijtc-604	221	6	,	,	PUNCT
ijtc-604	221	7	100864	100864	NUM
ijtc-604	221	8	.	.	PUNCT
ijtc-604	222	1	https://doi.org/10.1016/j.tmp.2021.100864	https://doi.org/10.1016/j.tmp.2021.100864	PROPN
ijtc-604	222	2	pohan	pohan	NOUN
ijtc-604	222	3	,	,	PUNCT
ijtc-604	222	4	c.	c.	PROPN
ijtc-604	222	5	a.	a.	NOUN
ijtc-604	222	6	(	(	PUNCT
ijtc-604	222	7	2021	2021	NUM
ijtc-604	222	8	)	)	PUNCT
ijtc-604	222	9	.	.	PUNCT
ijtc-604	223	1	kebijakan	kebijakan	PROPN
ijtc-604	223	2	dan	dan	PROPN
ijtc-604	223	3	administrasi	administrasi	PROPN
ijtc-604	223	4	perpajakan	perpajakan	PROPN
ijtc-604	223	5	daerah	daerah	PROPN
ijtc-604	223	6	di	di	PROPN
ijtc-604	223	7	indonesia	indonesia	PROPN
ijtc-604	223	8	(	(	PUNCT
ijtc-604	223	9	1st	1st	ADJ
ijtc-604	223	10	ed	ed	NOUN
ijtc-604	223	11	.	.	PUNCT
ijtc-604	223	12	)	)	PUNCT
ijtc-604	223	13	.	.	PUNCT
ijtc-604	224	1	gramedia	gramedia	NOUN
ijtc-604	224	2	pustaka	pustaka	ADJ
ijtc-604	224	3	utama	utama	PROPN
ijtc-604	224	4	.	.	PUNCT
ijtc-604	225	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-604	225	2	prabhaswara	prabhaswara	PROPN
ijtc-604	225	3	,	,	PUNCT
ijtc-604	225	4	s.	s.	PROPN
ijtc-604	225	5	(	(	PUNCT
ijtc-604	225	6	2015	2015	NUM
ijtc-604	225	7	)	)	PUNCT
ijtc-604	225	8	.	.	PUNCT
ijtc-604	226	1	penerapan	penerapan	PROPN
ijtc-604	226	2	sosialisasi	sosialisasi	PROPN
ijtc-604	226	3	pajak	pajak	PROPN
ijtc-604	226	4	daerah	daerah	PROPN
ijtc-604	226	5	atas	atas	PROPN
ijtc-604	226	6	rumah	rumah	PROPN
ijtc-604	226	7	kost	kost	PROPN
ijtc-604	226	8	di	di	PROPN
ijtc-604	226	9	kota	kota	PROPN
ijtc-604	226	10	depok	depok	PROPN
ijtc-604	226	11	.	.	PUNCT
ijtc-604	227	1	the	the	DET
ijtc-604	227	2	effect	effect	NOUN
ijtc-604	227	3	of	of	ADP
ijtc-604	227	4	price	price	NOUN
ijtc-604	227	5	earning	earning	NOUN
ijtc-604	227	6	ratio	ratio	NOUN
ijtc-604	227	7	,	,	PUNCT
ijtc-604	227	8	return	return	VERB
ijtc-604	227	9	on	on	ADP
ijtc-604	227	10	equity	equity	NOUN
ijtc-604	227	11	,	,	PUNCT
ijtc-604	227	12	debt	debt	NOUN
ijtc-604	227	13	to	to	ADP
ijtc-604	227	14	equity	equity	NOUN
ijtc-604	227	15	ratio	ratio	NOUN
ijtc-604	227	16	,	,	PUNCT
ijtc-604	227	17	firm	firm	ADJ
ijtc-604	227	18	size	size	NOUN
ijtc-604	227	19	,	,	PUNCT
ijtc-604	227	20	and	and	CCONJ
ijtc-604	227	21	dividend	dividend	VERB
ijtc-604	227	22	payout	payout	ADJ
ijtc-604	227	23	ratio	ratio	NOUN
ijtc-604	227	24	to	to	ADP
ijtc-604	227	25	the	the	DET
ijtc-604	227	26	stock	stock	NOUN
ijtc-604	227	27	returns	return	NOUN
ijtc-604	227	28	on	on	ADP
ijtc-604	227	29	banks	bank	NOUN
ijtc-604	227	30	listed	list	VERB
ijtc-604	227	31	in	in	ADP
ijtc-604	227	32	lq45	lq45	PROPN
ijtc-604	227	33	index	index	NOUN
ijtc-604	227	34	2015	2015	NUM
ijtc-604	227	35	-	-	SYM
ijtc-604	227	36	2020	2020	NUM
ijtc-604	227	37	kartika	kartika	PROPN
ijtc-604	227	38	,	,	PUNCT
ijtc-604	227	39	handrijaningsih	handrijaningsih	PROPN
ijtc-604	227	40	,	,	PUNCT
ijtc-604	227	41	t.r	t.r	PROPN
ijtc-604	227	42	,	,	PUNCT
ijtc-604	227	43	and	and	CCONJ
ijtc-604	227	44	anisah	anisah	NOUN
ijtc-604	227	45	460	460	NUM
ijtc-604	228	1	|	|	ADV
ijtc-604	228	2	ilomata	ilomata	PROPN
ijtc-604	228	3	international	international	ADJ
ijtc-604	228	4	journal	journal	NOUN
ijtc-604	228	5	of	of	ADP
ijtc-604	228	6	tax	tax	PROPN
ijtc-604	228	7	&	&	CCONJ
ijtc-604	228	8	accounting	account	VERB
ijtc-604	228	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-604	228	10	perbanas	perbanas	PROPN
ijtc-604	228	11	review	review	PROPN
ijtc-604	228	12	,	,	PUNCT
ijtc-604	228	13	1(1	1(1	NUM
ijtc-604	228	14	)	)	PUNCT
ijtc-604	228	15	,	,	PUNCT
ijtc-604	228	16	1–12	1–12	NOUN
ijtc-604	228	17	.	.	PUNCT
ijtc-604	229	1	http://jurnal.perbanas.id/index.php/jpr/article/view/15	http://jurnal.perbanas.id/index.php/jpr/article/view/15	PROPN
ijtc-604	229	2	safitri	safitri	PROPN
ijtc-604	229	3	,	,	PUNCT
ijtc-604	229	4	i.	i.	PROPN
ijtc-604	229	5	i.	i.	PROPN
ijtc-604	229	6	(	(	PUNCT
ijtc-604	229	7	2021	2021	NUM
ijtc-604	229	8	)	)	PUNCT
ijtc-604	229	9	.	.	PUNCT
ijtc-604	230	1	analisis	analisis	PROPN
ijtc-604	230	2	terhadap	terhadap	PROPN
ijtc-604	230	3	kontribusi	kontribusi	VERB
ijtc-604	230	4	pajak	pajak	PROPN
ijtc-604	230	5	reklame	reklame	PROPN
ijtc-604	230	6	,	,	PUNCT
ijtc-604	230	7	pajak	pajak	PROPN
ijtc-604	230	8	hotel	hotel	NOUN
ijtc-604	230	9	dan	dan	PROPN
ijtc-604	230	10	pajak	pajak	PROPN
ijtc-604	230	11	restoran	restoran	PROPN
ijtc-604	230	12	dalam	dalam	PROPN
ijtc-604	230	13	meningkatkan	meningkatkan	PROPN
ijtc-604	230	14	pendapatan	pendapatan	PROPN
ijtc-604	230	15	asli	asli	PROPN
ijtc-604	230	16	daerah	daerah	PROPN
ijtc-604	230	17	(	(	PUNCT
ijtc-604	230	18	pad	pad	NOUN
ijtc-604	230	19	)	)	PUNCT
ijtc-604	230	20	pada	pada	PROPN
ijtc-604	230	21	badan	badan	PROPN
ijtc-604	230	22	pendapatan	pendapatan	PROPN
ijtc-604	230	23	daerah	daerah	PROPN
ijtc-604	230	24	dki	dki	PROPN
ijtc-604	230	25	jakarta	jakarta	PROPN
ijtc-604	230	26	.	.	PUNCT
ijtc-604	231	1	jurnal	jurnal	PROPN
ijtc-604	231	2	akuntansi	akuntansi	PROPN
ijtc-604	231	3	dan	dan	PROPN
ijtc-604	231	4	manajemen	manajemen	PROPN
ijtc-604	231	5	(	(	PUNCT
ijtc-604	231	6	jam	jam	NOUN
ijtc-604	231	7	)	)	PUNCT
ijtc-604	231	8	,	,	PUNCT
ijtc-604	231	9	18(1	18(1	NUM
ijtc-604	231	10	)	)	PUNCT
ijtc-604	231	11	,	,	PUNCT
ijtc-604	231	12	76–83	76–83	NUM
ijtc-604	231	13	.	.	PUNCT
ijtc-604	232	1	https://doi.org/https://doi.org/10.36406/jam.v18i01.350	https://doi.org/https://doi.org/10.36406/jam.v18i01.350	PROPN
ijtc-604	232	2	samudra	samudra	PROPN
ijtc-604	232	3	,	,	PUNCT
ijtc-604	232	4	a.	a.	NOUN
ijtc-604	232	5	a.	a.	NOUN
ijtc-604	232	6	(	(	PUNCT
ijtc-604	232	7	2016	2016	NUM
ijtc-604	232	8	)	)	PUNCT
ijtc-604	232	9	.	.	PUNCT
ijtc-604	233	1	perpajakan	perpajakan	PROPN
ijtc-604	233	2	di	di	PROPN
ijtc-604	233	3	indonesia	indonesia	PROPN
ijtc-604	233	4	:	:	PUNCT
ijtc-604	233	5	keuangan	keuangan	PROPN
ijtc-604	233	6	,	,	PUNCT
ijtc-604	233	7	pajak	pajak	PROPN
ijtc-604	233	8	dan	dan	PROPN
ijtc-604	233	9	retribusi	retribusi	PROPN
ijtc-604	233	10	daerah	daerah	PROPN
ijtc-604	233	11	(	(	PUNCT
ijtc-604	233	12	2nd	2nd	PROPN
ijtc-604	233	13	ed	ed	NOUN
ijtc-604	233	14	.	.	PUNCT
ijtc-604	233	15	)	)	PUNCT
ijtc-604	233	16	.	.	PUNCT
ijtc-604	234	1	pt	pt	PROPN
ijtc-604	234	2	rajagrafindo	rajagrafindo	PROPN
ijtc-604	234	3	persada	persada	PROPN
ijtc-604	234	4	.	.	PUNCT
ijtc-604	235	1	https://opac.perpusnas.go.id/detailopac.aspx?id=928594	https://opac.perpusnas.go.id/detailopac.aspx?id=928594	PROPN
ijtc-604	235	2	subarsono	subarsono	PROPN
ijtc-604	235	3	,	,	PUNCT
ijtc-604	235	4	a.	a.	NOUN
ijtc-604	235	5	g.	g.	PROPN
ijtc-604	235	6	(	(	PUNCT
ijtc-604	235	7	2019	2019	NUM
ijtc-604	235	8	)	)	PUNCT
ijtc-604	235	9	.	.	PUNCT
ijtc-604	236	1	analisis	analisis	PROPN
ijtc-604	236	2	kebijakan	kebijakan	PROPN
ijtc-604	236	3	publik	publik	PROPN
ijtc-604	236	4	(	(	PUNCT
ijtc-604	236	5	1st	1st	ADJ
ijtc-604	236	6	ed	ed	NOUN
ijtc-604	236	7	.	.	PUNCT
ijtc-604	236	8	)	)	PUNCT
ijtc-604	236	9	.	.	PUNCT
ijtc-604	237	1	pustaka	pustaka	ADJ
ijtc-604	237	2	pelajar	pelajar	NOUN
ijtc-604	237	3	.	.	PUNCT
ijtc-604	238	1	https://pustakapelajar.co.id/buku/analisis-kebijakan-publik/	https://pustakapelajar.co.id/buku/analisis-kebijakan-publik/	PROPN
ijtc-604	238	2	sugiyanto	sugiyanto	PROPN
ijtc-604	238	3	,	,	PUNCT
ijtc-604	238	4	siregar	siregar	NOUN
ijtc-604	238	5	,	,	PUNCT
ijtc-604	238	6	h.	h.	PROPN
ijtc-604	238	7	,	,	PUNCT
ijtc-604	238	8	&	&	CCONJ
ijtc-604	238	9	soetarto	soetarto	PROPN
ijtc-604	238	10	,	,	PUNCT
ijtc-604	238	11	e.	e.	PROPN
ijtc-604	238	12	(	(	PUNCT
ijtc-604	238	13	2008	2008	NUM
ijtc-604	238	14	)	)	PUNCT
ijtc-604	238	15	.	.	PUNCT
ijtc-604	239	1	analisis	analisis	ADJ
ijtc-604	239	2	dampak	dampak	PROPN
ijtc-604	239	3	pendaftaran	pendaftaran	VERB
ijtc-604	239	4	tanah	tanah	PROPN
ijtc-604	239	5	sistematik	sistematik	PROPN
ijtc-604	239	6	terhadap	terhadap	PROPN
ijtc-604	239	7	kondisi	kondisi	PROPN
ijtc-604	239	8	sosial	sosial	PROPN
ijtc-604	239	9	ekonomi	ekonomi	PROPN
ijtc-604	239	10	masyarakat	masyarakat	PROPN
ijtc-604	239	11	di	di	PROPN
ijtc-604	239	12	kota	kota	PROPN
ijtc-604	239	13	depok	depok	PROPN
ijtc-604	239	14	.	.	PUNCT
ijtc-604	240	1	jurnal	jurnal	ADJ
ijtc-604	240	2	manajemen	manajeman	NOUN
ijtc-604	240	3	dan	dan	PROPN
ijtc-604	240	4	agribisnis	agribisnis	PROPN
ijtc-604	240	5	,	,	PUNCT
ijtc-604	240	6	5(2	5(2	NUM
ijtc-604	240	7	)	)	PUNCT
ijtc-604	240	8	,	,	PUNCT
ijtc-604	240	9	64–72	64–72	NOUN
ijtc-604	240	10	.	.	PUNCT
ijtc-604	241	1	https://doi.org/https://doi.org/10.47077/ekosiana.v3i2.81	https://doi.org/https://doi.org/10.47077/ekosiana.v3i2.81	PROPN
ijtc-604	241	2	sugiyono	sugiyono	PROPN
ijtc-604	241	3	.	.	PUNCT
ijtc-604	242	1	(	(	PUNCT
ijtc-604	242	2	2019	2019	NUM
ijtc-604	242	3	)	)	PUNCT
ijtc-604	242	4	.	.	PUNCT
ijtc-604	243	1	metode	metode	PROPN
ijtc-604	243	2	penelitian	penelitian	PROPN
ijtc-604	243	3	kuantitatif	kuantitatif	PROPN
ijtc-604	243	4	,	,	PUNCT
ijtc-604	243	5	kualitatif	kualitatif	PROPN
ijtc-604	243	6	,	,	PUNCT
ijtc-604	243	7	dan	dan	PROPN
ijtc-604	243	8	r&d	r&d	PROPN
ijtc-604	243	9	–	–	PUNCT
ijtc-604	243	10	mpkk	mpkk	NOUN
ijtc-604	243	11	(	(	PUNCT
ijtc-604	243	12	i	i	NOUN
ijtc-604	243	13	)	)	PUNCT
ijtc-604	243	14	.	.	PUNCT
ijtc-604	244	1	alfabeta	alfabeta	PROPN
ijtc-604	244	2	.	.	PUNCT
ijtc-604	245	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-604	245	2	syahnaz	syahnaz	PROPN
ijtc-604	245	3	,	,	PUNCT
ijtc-604	245	4	a.	a.	PROPN
ijtc-604	245	5	d.	d.	PROPN
ijtc-604	245	6	(	(	PUNCT
ijtc-604	245	7	2021	2021	NUM
ijtc-604	245	8	)	)	PUNCT
ijtc-604	245	9	.	.	PUNCT
ijtc-604	246	1	kesadaran	kesadaran	PROPN
ijtc-604	246	2	wajib	wajib	PROPN
ijtc-604	246	3	pajak	pajak	PROPN
ijtc-604	246	4	restoran	restoran	PROPN
ijtc-604	246	5	dalam	dalam	PROPN
ijtc-604	246	6	kepatuhan	kepatuhan	PROPN
ijtc-604	246	7	pelaporan	pelaporan	VERB
ijtc-604	246	8	pajak	pajak	PROPN
ijtc-604	246	9	menggunakan	menggunakan	PROPN
ijtc-604	246	10	aplikasi	aplikasi	PROPN
ijtc-604	247	1	e	e	X
ijtc-604	247	2	-	-	VERB
ijtc-604	247	3	sptpd	sptpd	ADJ
ijtc-604	247	4	(	(	PUNCT
ijtc-604	247	5	elektronik	elektronik	PROPN
ijtc-604	247	6	-	-	PUNCT
ijtc-604	247	7	surat	surat	PROPN
ijtc-604	247	8	pemberitahuan	pemberitahuan	PROPN
ijtc-604	247	9	pajak	pajak	PROPN
ijtc-604	247	10	daerah	daerah	PROPN
ijtc-604	247	11	)	)	PUNCT
ijtc-604	247	12	di	di	PROPN
ijtc-604	247	13	kota	kota	PROPN
ijtc-604	247	14	depok	depok	PROPN
ijtc-604	247	15	.	.	PROPN
ijtc-604	248	1	jurnal	jurnal	PROPN
ijtc-604	248	2	alwatzikhoebillah	alwatzikhoebillah	PROPN
ijtc-604	248	3	 	 	SPACE
ijtc-604	248	4	:	:	PUNCT
ijtc-604	248	5	kajian	kajian	PROPN
ijtc-604	248	6	islam	islam	PROPN
ijtc-604	248	7	,	,	PUNCT
ijtc-604	248	8	pendidikan	pendidikan	X
ijtc-604	248	9	,	,	PUNCT
ijtc-604	248	10	ekonomi	ekonomi	PROPN
ijtc-604	248	11	,	,	PUNCT
ijtc-604	248	12	humaniora	humaniora	PROPN
ijtc-604	248	13	,	,	PUNCT
ijtc-604	248	14	7(2	7(2	NUM
ijtc-604	248	15	)	)	PUNCT
ijtc-604	248	16	,	,	PUNCT
ijtc-604	248	17	17–38	17–38	NUM
ijtc-604	248	18	.	.	PUNCT
ijtc-604	249	1	https://doi.org/10.37567/alwatzikhoebillah.v7i2.627	https://doi.org/10.37567/alwatzikhoebillah.v7i2.627	ADJ
ijtc-604	249	2	utami	utami	NOUN
ijtc-604	249	3	,	,	PUNCT
ijtc-604	249	4	p.	p.	PROPN
ijtc-604	249	5	c.	c.	PROPN
ijtc-604	249	6	p.	p.	PROPN
ijtc-604	249	7	,	,	PUNCT
ijtc-604	249	8	&	&	CCONJ
ijtc-604	249	9	supadmi	supadmi	PROPN
ijtc-604	249	10	,	,	PUNCT
ijtc-604	249	11	n.	n.	PROPN
ijtc-604	249	12	l.	l.	PROPN
ijtc-604	249	13	(	(	PUNCT
ijtc-604	249	14	2020	2020	NUM
ijtc-604	249	15	)	)	PUNCT
ijtc-604	249	16	.	.	PUNCT
ijtc-604	250	1	analisis	analisis	ADJ
ijtc-604	250	2	potensi	potensi	NOUN
ijtc-604	250	3	,	,	PUNCT
ijtc-604	250	4	efektivitas	efektivita	NOUN
ijtc-604	250	5	pemungutan	pemungutan	PROPN
ijtc-604	250	6	,	,	PUNCT
ijtc-604	250	7	dan	dan	PROPN
ijtc-604	250	8	kontribusi	kontribusi	PROPN
ijtc-604	250	9	pajak	pajak	PROPN
ijtc-604	250	10	hotel	hotel	PROPN
ijtc-604	250	11	pada	pada	PROPN
ijtc-604	250	12	pendapatan	pendapatan	PROPN
ijtc-604	250	13	asli	asli	PROPN
ijtc-604	250	14	daerah	daerah	PROPN
ijtc-604	250	15	.	.	PUNCT
ijtc-604	251	1	e	e	X
ijtc-604	251	2	-	-	ADJ
ijtc-604	251	3	jurnal	jurnal	ADJ
ijtc-604	251	4	akuntansi	akuntansi	NOUN
ijtc-604	251	5	,	,	PUNCT
ijtc-604	251	6	30(12	30(12	NUM
ijtc-604	251	7	)	)	PUNCT
ijtc-604	251	8	,	,	PUNCT
ijtc-604	251	9	3028	3028	NUM
ijtc-604	251	10	.	.	PUNCT
ijtc-604	252	1	https://doi.org/10.24843/eja.2020.v30.i12.p03	https://doi.org/10.24843/eja.2020.v30.i12.p03	NOUN
ijtc-604	252	2	van	van	NOUN
ijtc-604	252	3	meter	meter	NOUN
ijtc-604	252	4	,	,	PUNCT
ijtc-604	252	5	d.	d.	PROPN
ijtc-604	252	6	s.	s.	PROPN
ijtc-604	252	7	,	,	PUNCT
ijtc-604	252	8	&	&	CCONJ
ijtc-604	252	9	van	van	PROPN
ijtc-604	252	10	horn	horn	PROPN
ijtc-604	252	11	,	,	PUNCT
ijtc-604	252	12	c.	c.	PROPN
ijtc-604	252	13	e.	e.	PROPN
ijtc-604	252	14	(	(	PUNCT
ijtc-604	252	15	1975	1975	NUM
ijtc-604	252	16	)	)	PUNCT
ijtc-604	252	17	.	.	PUNCT
ijtc-604	253	1	the	the	DET
ijtc-604	253	2	policy	policy	NOUN
ijtc-604	253	3	implementation	implementation	NOUN
ijtc-604	253	4	process	process	NOUN
ijtc-604	253	5	.	.	PUNCT
ijtc-604	254	1	administration	administration	NOUN
ijtc-604	254	2	&	&	CCONJ
ijtc-604	254	3	society	society	PROPN
ijtc-604	254	4	,	,	PUNCT
ijtc-604	254	5	6(4	6(4	NUM
ijtc-604	254	6	)	)	PUNCT
ijtc-604	254	7	,	,	PUNCT
ijtc-604	254	8	445–488	445–488	NUM
ijtc-604	254	9	.	.	PUNCT
ijtc-604	255	1	https://doi.org/10.1177/009539977500600404	https://doi.org/10.1177/009539977500600404	NOUN