id	sid	tid	token	lemma	pos
ijtc-661	1	1	the	the	DET
ijtc-661	1	2	illomata	illomata	PROPN
ijtc-661	1	3	international	international	PROPN
ijtc-661	1	4	journal	journal	PROPN
ijtc-661	1	5	of	of	ADP
ijtc-661	1	6	management	management	NOUN
ijtc-661	1	7	ilomata	ilomata	PROPN
ijtc-661	1	8	international	international	ADJ
ijtc-661	1	9	journal	journal	NOUN
ijtc-661	1	10	of	of	ADP
ijtc-661	1	11	tax	tax	PROPN
ijtc-661	1	12	&	&	CCONJ
ijtc-661	1	13	accounting	account	VERB
ijtc-661	1	14	p	p	PROPN
ijtc-661	1	15	-	-	PUNCT
ijtc-661	1	16	issn	issn	NOUN
ijtc-661	1	17	:	:	PUNCT
ijtc-661	1	18	2714	2714	NUM
ijtc-661	1	19	-	-	SYM
ijtc-661	1	20	9838	9838	NUM
ijtc-661	1	21	;	;	PUNCT
ijtc-661	1	22	e	e	X
ijtc-661	1	23	-	-	PUNCT
ijtc-661	1	24	issn	issn	NOUN
ijtc-661	1	25	:	:	PUNCT
ijtc-661	1	26	2714	2714	NUM
ijtc-661	1	27	-	-	SYM
ijtc-661	1	28	9846	9846	NUM
ijtc-661	1	29	volume	volume	NOUN
ijtc-661	1	30	4	4	NUM
ijtc-661	1	31	,	,	PUNCT
ijtc-661	1	32	issue	issue	NOUN
ijtc-661	1	33	1	1	NUM
ijtc-661	1	34	,	,	PUNCT
ijtc-661	1	35	january	january	PROPN
ijtc-661	1	36	2023	2023	NUM
ijtc-661	1	37	page	page	NOUN
ijtc-661	1	38	no	no	NOUN
ijtc-661	1	39	.	.	NOUN
ijtc-661	2	1	117	117	NUM
ijtc-661	2	2	-	-	SYM
ijtc-661	2	3	127	127	NUM
ijtc-661	2	4	117	117	NUM
ijtc-661	2	5	|	|	NOUN
ijtc-661	2	6	ilomata	ilomata	PROPN
ijtc-661	2	7	international	international	ADJ
ijtc-661	2	8	journal	journal	NOUN
ijtc-661	2	9	of	of	ADP
ijtc-661	2	10	tax	tax	PROPN
ijtc-661	2	11	&	&	CCONJ
ijtc-661	2	12	accounting	account	VERB
ijtc-661	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-661	2	14	determinants	determinant	NOUN
ijtc-661	2	15	of	of	ADP
ijtc-661	2	16	tax	tax	NOUN
ijtc-661	2	17	avoidance	avoidance	NOUN
ijtc-661	2	18	and	and	CCONJ
ijtc-661	2	19	audit	audit	NOUN
ijtc-661	2	20	quality	quality	NOUN
ijtc-661	2	21	as	as	ADP
ijtc-661	2	22	a	a	DET
ijtc-661	2	23	moderating	moderate	VERB
ijtc-661	2	24	variable	variable	ADJ
ijtc-661	2	25	ayunita	ayunita	PROPN
ijtc-661	2	26	ajengtiyas	ajengtiyas	PROPN
ijtc-661	2	27	saputri	saputri	ADJ
ijtc-661	2	28	mashuri	mashuri	ADJ
ijtc-661	2	29	universitas	universita	NOUN
ijtc-661	2	30	pembangunan	pembangunan	PROPN
ijtc-661	2	31	nasional	nasional	PROPN
ijtc-661	2	32	veteran	veteran	PROPN
ijtc-661	2	33	jakarta	jakarta	PROPN
ijtc-661	2	34	,	,	PUNCT
ijtc-661	2	35	indonesia	indonesia	PROPN
ijtc-661	2	36	correspondent	correspondent	NOUN
ijtc-661	2	37	:	:	PUNCT
ijtc-661	2	38	ayunita.ajeng@upnvj.ac.id	ayunita.ajeng@upnvj.ac.id	NUM
ijtc-661	2	39	received	receive	VERB
ijtc-661	2	40	:	:	PUNCT
ijtc-661	2	41	november	november	PROPN
ijtc-661	2	42	28	28	NUM
ijtc-661	2	43	,	,	PUNCT
ijtc-661	2	44	2022	2022	NUM
ijtc-661	2	45	accepted	accept	VERB
ijtc-661	2	46	:	:	PUNCT
ijtc-661	2	47	january	january	PROPN
ijtc-661	2	48	28	28	NUM
ijtc-661	2	49	,	,	PUNCT
ijtc-661	2	50	2023	2023	NUM
ijtc-661	2	51	published	publish	VERB
ijtc-661	2	52	:	:	PUNCT
ijtc-661	2	53	january	january	PROPN
ijtc-661	2	54	31	31	NUM
ijtc-661	2	55	,	,	PUNCT
ijtc-661	2	56	2023	2023	NUM
ijtc-661	2	57	citation	citation	NOUN
ijtc-661	2	58	:	:	PUNCT
ijtc-661	3	1	mashuri	mashuri	PROPN
ijtc-661	3	2	,	,	PUNCT
ijtc-661	3	3	a	a	PRON
ijtc-661	3	4	,	,	PUNCT
ijtc-661	3	5	a	a	PRON
ijtc-661	3	6	,	,	PUNCT
ijtc-661	3	7	s.	s.	PROPN
ijtc-661	3	8	(	(	PUNCT
ijtc-661	3	9	2023	2023	NUM
ijtc-661	3	10	)	)	PUNCT
ijtc-661	3	11	.	.	PUNCT
ijtc-661	4	1	determinants	determinant	NOUN
ijtc-661	4	2	of	of	ADP
ijtc-661	4	3	tax	tax	NOUN
ijtc-661	4	4	avoidance	avoidance	NOUN
ijtc-661	4	5	and	and	CCONJ
ijtc-661	4	6	audit	audit	NOUN
ijtc-661	4	7	quality	quality	NOUN
ijtc-661	4	8	as	as	ADP
ijtc-661	4	9	a	a	DET
ijtc-661	4	10	moderating	moderate	VERB
ijtc-661	4	11	variable	variable	NOUN
ijtc-661	4	12	.	.	PUNCT
ijtc-661	5	1	ilomata	ilomata	PROPN
ijtc-661	5	2	international	international	ADJ
ijtc-661	5	3	journal	journal	NOUN
ijtc-661	5	4	of	of	ADP
ijtc-661	5	5	tax	tax	NOUN
ijtc-661	5	6	and	and	CCONJ
ijtc-661	5	7	accounting	accounting	NOUN
ijtc-661	5	8	,	,	PUNCT
ijtc-661	5	9	4(1	4(1	NOUN
ijtc-661	5	10	)	)	PUNCT
ijtc-661	5	11	,	,	PUNCT
ijtc-661	5	12	117	117	NUM
ijtc-661	5	13	-	-	SYM
ijtc-661	5	14	127	127	NUM
ijtc-661	5	15	.	.	PUNCT
ijtc-661	6	1	https://doi.org/10.52728/ijtc.v4i1.661	https://doi.org/10.52728/ijtc.v4i1.661	ADJ
ijtc-661	6	2	abstract	abstract	NOUN
ijtc-661	6	3	:	:	PUNCT
ijtc-661	6	4	taxes	taxis	NOUN
ijtc-661	6	5	is	be	AUX
ijtc-661	6	6	the	the	DET
ijtc-661	6	7	largest	large	ADJ
ijtc-661	6	8	contribution	contribution	NOUN
ijtc-661	6	9	for	for	ADP
ijtc-661	6	10	every	every	DET
ijtc-661	6	11	country	country	NOUN
ijtc-661	6	12	financial	financial	ADJ
ijtc-661	6	13	forecast	forecast	NOUN
ijtc-661	6	14	.	.	PUNCT
ijtc-661	7	1	the	the	DET
ijtc-661	7	2	government	government	NOUN
ijtc-661	7	3	maximizes	maximize	VERB
ijtc-661	7	4	their	their	PRON
ijtc-661	7	5	effort	effort	NOUN
ijtc-661	7	6	to	to	PART
ijtc-661	7	7	be	be	AUX
ijtc-661	7	8	able	able	ADJ
ijtc-661	7	9	increasing	increase	VERB
ijtc-661	7	10	taxes	taxis	NOUN
ijtc-661	7	11	,	,	PUNCT
ijtc-661	7	12	in	in	ADP
ijtc-661	7	13	order	order	NOUN
ijtc-661	7	14	to	to	PART
ijtc-661	7	15	accomplish	accomplish	VERB
ijtc-661	7	16	the	the	DET
ijtc-661	7	17	needs	need	NOUN
ijtc-661	7	18	of	of	ADP
ijtc-661	7	19	their	their	PRON
ijtc-661	7	20	people	people	NOUN
ijtc-661	7	21	.	.	PUNCT
ijtc-661	8	1	companies	company	NOUN
ijtc-661	8	2	are	be	AUX
ijtc-661	8	3	one	one	NUM
ijtc-661	8	4	of	of	ADP
ijtc-661	8	5	the	the	DET
ijtc-661	8	6	biggest	big	ADJ
ijtc-661	8	7	expenses	expense	NOUN
ijtc-661	8	8	of	of	ADP
ijtc-661	8	9	country	country	NOUN
ijtc-661	8	10	need	need	VERB
ijtc-661	8	11	to	to	PART
ijtc-661	8	12	be	be	AUX
ijtc-661	8	13	able	able	ADJ
ijtc-661	8	14	to	to	PART
ijtc-661	8	15	be	be	AUX
ijtc-661	8	16	financed	finance	VERB
ijtc-661	8	17	.	.	PUNCT
ijtc-661	9	1	as	as	ADP
ijtc-661	9	2	a	a	DET
ijtc-661	9	3	result	result	NOUN
ijtc-661	9	4	,	,	PUNCT
ijtc-661	9	5	the	the	DET
ijtc-661	9	6	government	government	NOUN
ijtc-661	9	7	's	's	PART
ijtc-661	9	8	efforts	effort	NOUN
ijtc-661	9	9	can	can	AUX
ijtc-661	9	10	create	create	VERB
ijtc-661	9	11	conflicts	conflict	NOUN
ijtc-661	9	12	and	and	CCONJ
ijtc-661	9	13	it	it	PRON
ijtc-661	9	14	is	be	AUX
ijtc-661	9	15	not	not	PART
ijtc-661	9	16	in	in	ADP
ijtc-661	9	17	line	line	NOUN
ijtc-661	9	18	with	with	ADP
ijtc-661	9	19	the	the	DET
ijtc-661	9	20	company	company	NOUN
ijtc-661	9	21	's	's	PART
ijtc-661	9	22	goals	goal	NOUN
ijtc-661	9	23	it	it	PRON
ijtc-661	9	24	self	self	NOUN
ijtc-661	9	25	.	.	PUNCT
ijtc-661	10	1	the	the	DET
ijtc-661	10	2	company	company	NOUN
ijtc-661	10	3	will	will	AUX
ijtc-661	10	4	try	try	VERB
ijtc-661	10	5	to	to	PART
ijtc-661	10	6	do	do	VERB
ijtc-661	10	7	a	a	DET
ijtc-661	10	8	tax	tax	NOUN
ijtc-661	10	9	avoidance	avoidance	NOUN
ijtc-661	10	10	scheme	scheme	NOUN
ijtc-661	10	11	in	in	ADP
ijtc-661	10	12	order	order	NOUN
ijtc-661	10	13	to	to	PART
ijtc-661	10	14	reduce	reduce	VERB
ijtc-661	10	15	the	the	DET
ijtc-661	10	16	amount	amount	NOUN
ijtc-661	10	17	of	of	ADP
ijtc-661	10	18	the	the	DET
ijtc-661	10	19	tax	tax	NOUN
ijtc-661	10	20	burden	burden	NOUN
ijtc-661	10	21	,	,	PUNCT
ijtc-661	10	22	however	however	ADV
ijtc-661	10	23	it	it	PRON
ijtc-661	10	24	will	will	AUX
ijtc-661	10	25	trigger	trigger	VERB
ijtc-661	10	26	various	various	ADJ
ijtc-661	10	27	problems	problem	NOUN
ijtc-661	10	28	.	.	PUNCT
ijtc-661	11	1	agency	agency	NOUN
ijtc-661	11	2	theory	theory	NOUN
ijtc-661	11	3	that	that	PRON
ijtc-661	11	4	can	can	AUX
ijtc-661	11	5	solve	solve	VERB
ijtc-661	11	6	those	those	DET
ijtc-661	11	7	problems	problem	NOUN
ijtc-661	11	8	that	that	PRON
ijtc-661	11	9	arise	arise	VERB
ijtc-661	11	10	,	,	PUNCT
ijtc-661	11	11	from	from	ADP
ijtc-661	11	12	company	company	NOUN
ijtc-661	11	13	as	as	ADP
ijtc-661	11	14	an	an	DET
ijtc-661	11	15	agent	agent	NOUN
ijtc-661	11	16	.	.	PUNCT
ijtc-661	12	1	there	there	PRON
ijtc-661	12	2	are	be	VERB
ijtc-661	12	3	factors	factor	NOUN
ijtc-661	12	4	impact	impact	NOUN
ijtc-661	12	5	on	on	ADP
ijtc-661	12	6	tax	tax	NOUN
ijtc-661	12	7	avoidance	avoidance	NOUN
ijtc-661	12	8	,	,	PUNCT
ijtc-661	12	9	it	it	PRON
ijtc-661	12	10	consists	consist	VERB
ijtc-661	12	11	of	of	ADP
ijtc-661	12	12	institutional	institutional	ADJ
ijtc-661	12	13	ownership	ownership	NOUN
ijtc-661	12	14	and	and	CCONJ
ijtc-661	12	15	corporate	corporate	ADJ
ijtc-661	12	16	social	social	ADJ
ijtc-661	12	17	responsibility	responsibility	NOUN
ijtc-661	12	18	.	.	PUNCT
ijtc-661	13	1	audit	audit	NOUN
ijtc-661	13	2	quality	quality	NOUN
ijtc-661	13	3	is	be	AUX
ijtc-661	13	4	taken	take	VERB
ijtc-661	13	5	as	as	ADP
ijtc-661	13	6	a	a	DET
ijtc-661	13	7	moderating	moderate	VERB
ijtc-661	13	8	variable	variable	NOUN
ijtc-661	13	9	,	,	PUNCT
ijtc-661	13	10	in	in	ADP
ijtc-661	13	11	analyzing	analyze	VERB
ijtc-661	13	12	the	the	DET
ijtc-661	13	13	effect	effect	NOUN
ijtc-661	13	14	between	between	ADP
ijtc-661	13	15	the	the	DET
ijtc-661	13	16	two	two	NUM
ijtc-661	13	17	independent	independent	ADJ
ijtc-661	13	18	variables	variable	NOUN
ijtc-661	13	19	,	,	PUNCT
ijtc-661	13	20	either	either	CCONJ
ijtc-661	13	21	strengthens	strengthen	VERB
ijtc-661	13	22	or	or	CCONJ
ijtc-661	13	23	weakness	weakness	NOUN
ijtc-661	13	24	.	.	PUNCT
ijtc-661	14	1	this	this	DET
ijtc-661	14	2	type	type	NOUN
ijtc-661	14	3	of	of	ADP
ijtc-661	14	4	research	research	NOUN
ijtc-661	14	5	is	be	AUX
ijtc-661	14	6	quantitative	quantitative	ADJ
ijtc-661	14	7	research	research	NOUN
ijtc-661	14	8	that	that	PRON
ijtc-661	14	9	uses	use	VERB
ijtc-661	14	10	the	the	DET
ijtc-661	14	11	company	company	NOUN
ijtc-661	14	12	's	's	PART
ijtc-661	14	13	annual	annual	ADJ
ijtc-661	14	14	report	report	NOUN
ijtc-661	14	15	as	as	SCONJ
ijtc-661	14	16	sources	source	NOUN
ijtc-661	14	17	data	datum	NOUN
ijtc-661	14	18	.	.	PUNCT
ijtc-661	15	1	the	the	DET
ijtc-661	15	2	sample	sample	NOUN
ijtc-661	15	3	in	in	ADP
ijtc-661	15	4	this	this	DET
ijtc-661	15	5	study	study	NOUN
ijtc-661	15	6	amounted	amount	VERB
ijtc-661	15	7	to	to	ADP
ijtc-661	15	8	43	43	NUM
ijtc-661	15	9	mining	mining	NOUN
ijtc-661	15	10	companies	company	NOUN
ijtc-661	15	11	listed	list	VERB
ijtc-661	15	12	on	on	ADP
ijtc-661	15	13	the	the	DET
ijtc-661	15	14	indonesia	indonesia	PROPN
ijtc-661	15	15	stock	stock	PROPN
ijtc-661	15	16	exchange	exchange	NOUN
ijtc-661	15	17	in	in	ADP
ijtc-661	15	18	2017	2017	NUM
ijtc-661	15	19	-	-	SYM
ijtc-661	15	20	2019	2019	NUM
ijtc-661	15	21	and	and	CCONJ
ijtc-661	15	22	were	be	AUX
ijtc-661	15	23	selected	select	VERB
ijtc-661	15	24	based	base	VERB
ijtc-661	15	25	on	on	ADP
ijtc-661	15	26	purposive	purposive	ADJ
ijtc-661	15	27	sampling	sampling	NOUN
ijtc-661	15	28	technique	technique	NOUN
ijtc-661	15	29	.	.	PUNCT
ijtc-661	16	1	the	the	DET
ijtc-661	16	2	results	result	NOUN
ijtc-661	16	3	of	of	ADP
ijtc-661	16	4	data	datum	NOUN
ijtc-661	16	5	testing	testing	NOUN
ijtc-661	16	6	show	show	VERB
ijtc-661	16	7	that	that	SCONJ
ijtc-661	16	8	institutional	institutional	ADJ
ijtc-661	16	9	ownership	ownership	NOUN
ijtc-661	16	10	has	have	VERB
ijtc-661	16	11	no	no	DET
ijtc-661	16	12	significant	significant	ADJ
ijtc-661	16	13	positive	positive	ADJ
ijtc-661	16	14	effect	effect	NOUN
ijtc-661	16	15	on	on	ADP
ijtc-661	16	16	tax	tax	NOUN
ijtc-661	16	17	avoidance	avoidance	NOUN
ijtc-661	16	18	,	,	PUNCT
ijtc-661	16	19	while	while	SCONJ
ijtc-661	16	20	corporate	corporate	ADJ
ijtc-661	16	21	social	social	ADJ
ijtc-661	16	22	responsibility	responsibility	NOUN
ijtc-661	16	23	has	have	VERB
ijtc-661	16	24	a	a	DET
ijtc-661	16	25	significant	significant	ADJ
ijtc-661	16	26	positive	positive	ADJ
ijtc-661	16	27	effect	effect	NOUN
ijtc-661	16	28	on	on	ADP
ijtc-661	16	29	tax	tax	NOUN
ijtc-661	16	30	avoidance	avoidance	NOUN
ijtc-661	16	31	.	.	PUNCT
ijtc-661	17	1	audit	audit	NOUN
ijtc-661	17	2	quality	quality	NOUN
ijtc-661	17	3	is	be	AUX
ijtc-661	17	4	showed	show	VERB
ijtc-661	17	5	to	to	PART
ijtc-661	17	6	be	be	AUX
ijtc-661	17	7	able	able	ADJ
ijtc-661	17	8	to	to	PART
ijtc-661	17	9	weaken	weaken	VERB
ijtc-661	17	10	the	the	DET
ijtc-661	17	11	influence	influence	NOUN
ijtc-661	17	12	of	of	ADP
ijtc-661	17	13	institutional	institutional	ADJ
ijtc-661	17	14	ownership	ownership	NOUN
ijtc-661	17	15	on	on	ADP
ijtc-661	17	16	tax	tax	NOUN
ijtc-661	17	17	avoidance	avoidance	NOUN
ijtc-661	17	18	and	and	CCONJ
ijtc-661	17	19	strengthen	strengthen	VERB
ijtc-661	17	20	the	the	DET
ijtc-661	17	21	influence	influence	NOUN
ijtc-661	17	22	of	of	ADP
ijtc-661	17	23	corporate	corporate	ADJ
ijtc-661	17	24	social	social	ADJ
ijtc-661	17	25	responsibility	responsibility	NOUN
ijtc-661	17	26	on	on	ADP
ijtc-661	17	27	tax	tax	NOUN
ijtc-661	17	28	avoidance	avoidance	NOUN
ijtc-661	17	29	.	.	PUNCT
ijtc-661	18	1	keywords	keyword	NOUN
ijtc-661	18	2	:	:	PUNCT
ijtc-661	18	3	corporate	corporate	ADJ
ijtc-661	18	4	governance	governance	NOUN
ijtc-661	18	5	,	,	PUNCT
ijtc-661	18	6	csr	csr	NOUN
ijtc-661	18	7	disclosure	disclosure	NOUN
ijtc-661	18	8	,	,	PUNCT
ijtc-661	18	9	audit	audit	NOUN
ijtc-661	18	10	quality	quality	NOUN
ijtc-661	18	11	,	,	PUNCT
ijtc-661	18	12	tax	tax	NOUN
ijtc-661	18	13	avoidance	avoidance	NOUN
ijtc-661	18	14	this	this	PRON
ijtc-661	18	15	is	be	AUX
ijtc-661	18	16	an	an	DET
ijtc-661	18	17	open	open	ADJ
ijtc-661	18	18	access	access	NOUN
ijtc-661	18	19	article	article	NOUN
ijtc-661	18	20	under	under	ADP
ijtc-661	18	21	the	the	DET
ijtc-661	18	22	cc	cc	NOUN
ijtc-661	18	23	-	-	PUNCT
ijtc-661	18	24	by	by	ADP
ijtc-661	18	25	4.0	4.0	NUM
ijtc-661	18	26	license	license	NOUN
ijtc-661	18	27	.	.	PUNCT
ijtc-661	19	1	introduction	introduction	NOUN
ijtc-661	19	2	one	one	NUM
ijtc-661	19	3	of	of	ADP
ijtc-661	19	4	the	the	DET
ijtc-661	19	5	effective	effective	ADJ
ijtc-661	19	6	sources	source	NOUN
ijtc-661	19	7	of	of	ADP
ijtc-661	19	8	revenue	revenue	NOUN
ijtc-661	19	9	to	to	PART
ijtc-661	19	10	improve	improve	VERB
ijtc-661	19	11	the	the	DET
ijtc-661	19	12	country	country	NOUN
ijtc-661	19	13	's	's	PART
ijtc-661	19	14	economy	economy	NOUN
ijtc-661	19	15	is	be	AUX
ijtc-661	19	16	from	from	ADP
ijtc-661	19	17	taxes	taxis	NOUN
ijtc-661	19	18	.	.	PUNCT
ijtc-661	20	1	it	it	PRON
ijtc-661	20	2	is	be	AUX
ijtc-661	20	3	known	know	VERB
ijtc-661	20	4	that	that	SCONJ
ijtc-661	20	5	taxes	taxis	NOUN
ijtc-661	20	6	are	be	AUX
ijtc-661	20	7	the	the	DET
ijtc-661	20	8	main	main	ADJ
ijtc-661	20	9	component	component	NOUN
ijtc-661	20	10	and	and	CCONJ
ijtc-661	20	11	the	the	DET
ijtc-661	20	12	largest	large	ADJ
ijtc-661	20	13	contributor	contributor	NOUN
ijtc-661	20	14	in	in	ADP
ijtc-661	20	15	the	the	DET
ijtc-661	20	16	apbn	apbn	ADJ
ijtc-661	20	17	.	.	PUNCT
ijtc-661	21	1	state	state	NOUN
ijtc-661	21	2	revenue	revenue	NOUN
ijtc-661	21	3	has	have	AUX
ijtc-661	21	4	contributed	contribute	VERB
ijtc-661	21	5	to	to	PART
ijtc-661	21	6	reach	reach	VERB
ijtc-661	21	7	more	more	ADJ
ijtc-661	21	8	than	than	ADP
ijtc-661	21	9	79	79	NUM
ijtc-661	21	10	%	%	NOUN
ijtc-661	21	11	every	every	DET
ijtc-661	21	12	year	year	NOUN
ijtc-661	21	13	.	.	PUNCT
ijtc-661	22	1	the	the	DET
ijtc-661	22	2	online	online	ADJ
ijtc-661	22	3	article	article	NOUN
ijtc-661	22	4	on	on	ADP
ijtc-661	22	5	the	the	DET
ijtc-661	22	6	website	website	NOUN
ijtc-661	22	7	explains	explain	VERB
ijtc-661	22	8	that	that	SCONJ
ijtc-661	22	9	in	in	ADP
ijtc-661	22	10	2019	2019	NUM
ijtc-661	22	11	,	,	PUNCT
ijtc-661	22	12	the	the	DET
ijtc-661	22	13	tax	tax	NOUN
ijtc-661	22	14	contribution	contribution	NOUN
ijtc-661	22	15	was	be	AUX
ijtc-661	22	16	able	able	ADJ
ijtc-661	22	17	to	to	PART
ijtc-661	22	18	reach	reach	VERB
ijtc-661	22	19	almost	almost	ADV
ijtc-661	22	20	above	above	ADP
ijtc-661	22	21	85	85	NUM
ijtc-661	22	22	%	%	NOUN
ijtc-661	22	23	,	,	PUNCT
ijtc-661	22	24	which	which	PRON
ijtc-661	22	25	is	be	AUX
ijtc-661	22	26	around	around	ADP
ijtc-661	22	27	rp	rp	NOUN
ijtc-661	22	28	.	.	PROPN
ijtc-661	23	1	1,577.6	1,577.6	NUM
ijtc-661	23	2	trillion	trillion	NUM
ijtc-661	23	3	of	of	ADP
ijtc-661	23	4	the	the	DET
ijtc-661	23	5	apbn	apbn	ADJ
ijtc-661	23	6	.	.	PUNCT
ijtc-661	24	1	thus	thus	ADV
ijtc-661	24	2	,	,	PUNCT
ijtc-661	24	3	the	the	DET
ijtc-661	24	4	role	role	NOUN
ijtc-661	24	5	of	of	ADP
ijtc-661	24	6	such	such	DET
ijtc-661	24	7	a	a	DET
ijtc-661	24	8	large	large	ADJ
ijtc-661	24	9	amount	amount	NOUN
ijtc-661	24	10	of	of	ADP
ijtc-661	24	11	state	state	NOUN
ijtc-661	24	12	revenue	revenue	NOUN
ijtc-661	24	13	comes	come	VERB
ijtc-661	24	14	from	from	ADP
ijtc-661	24	15	the	the	DET
ijtc-661	24	16	tax	tax	NOUN
ijtc-661	24	17	sector	sector	NOUN
ijtc-661	24	18	,	,	PUNCT
ijtc-661	24	19	the	the	DET
ijtc-661	24	20	government	government	NOUN
ijtc-661	24	21	seeks	seek	VERB
ijtc-661	24	22	to	to	PART
ijtc-661	24	23	maximize	maximize	VERB
ijtc-661	24	24	tax	tax	NOUN
ijtc-661	24	25	potential	potential	NOUN
ijtc-661	24	26	by	by	ADP
ijtc-661	24	27	establishing	establish	VERB
ijtc-661	24	28	various	various	ADJ
ijtc-661	24	29	kinds	kind	NOUN
ijtc-661	24	30	of	of	ADP
ijtc-661	24	31	regulations	regulation	NOUN
ijtc-661	24	32	that	that	PRON
ijtc-661	24	33	are	be	AUX
ijtc-661	24	34	able	able	ADJ
ijtc-661	24	35	to	to	PART
ijtc-661	24	36	regulate	regulate	VERB
ijtc-661	24	37	the	the	DET
ijtc-661	24	38	tax	tax	NOUN
ijtc-661	24	39	system	system	NOUN
ijtc-661	24	40	in	in	ADP
ijtc-661	24	41	indonesia	indonesia	PROPN
ijtc-661	24	42	.	.	PUNCT
ijtc-661	25	1	however	however	ADV
ijtc-661	25	2	,	,	PUNCT
ijtc-661	25	3	the	the	DET
ijtc-661	25	4	government	government	NOUN
ijtc-661	25	5	's	's	PART
ijtc-661	25	6	expectation	expectation	NOUN
ijtc-661	25	7	to	to	PART
ijtc-661	25	8	increase	increase	VERB
ijtc-661	25	9	tax	tax	NOUN
ijtc-661	25	10	revenue	revenue	NOUN
ijtc-661	25	11	is	be	AUX
ijtc-661	25	12	contrary	contrary	ADJ
ijtc-661	25	13	to	to	ADP
ijtc-661	25	14	the	the	DET
ijtc-661	25	15	goal	goal	NOUN
ijtc-661	25	16	of	of	ADP
ijtc-661	25	17	companies	company	NOUN
ijtc-661	25	18	that	that	PRON
ijtc-661	25	19	want	want	VERB
ijtc-661	25	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-661	25	21	mailto:ayunita.ajeng@upnvj.ac.id	mailto:ayunita.ajeng@upnvj.ac.id	NOUN
ijtc-661	25	22	https://doi.org/10.52728/ijtc.v4i1.661	https://doi.org/10.52728/ijtc.v4i1.661	ADJ
ijtc-661	25	23	determinants	determinant	NOUN
ijtc-661	25	24	of	of	ADP
ijtc-661	25	25	tax	tax	NOUN
ijtc-661	25	26	avoidance	avoidance	NOUN
ijtc-661	25	27	and	and	CCONJ
ijtc-661	25	28	audit	audit	NOUN
ijtc-661	25	29	quality	quality	NOUN
ijtc-661	25	30	as	as	ADP
ijtc-661	25	31	a	a	DET
ijtc-661	25	32	moderating	moderate	VERB
ijtc-661	25	33	variable	variable	ADJ
ijtc-661	25	34	mashuri	mashuri	PROPN
ijtc-661	25	35	118	118	NUM
ijtc-661	25	36	|	|	ADV
ijtc-661	25	37	ilomata	ilomata	PROPN
ijtc-661	25	38	international	international	ADJ
ijtc-661	25	39	journal	journal	NOUN
ijtc-661	25	40	of	of	ADP
ijtc-661	25	41	tax	tax	PROPN
ijtc-661	25	42	&	&	CCONJ
ijtc-661	25	43	accounting	accounting	PROPN
ijtc-661	25	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-661	25	45	to	to	PART
ijtc-661	25	46	have	have	VERB
ijtc-661	25	47	large	large	ADJ
ijtc-661	25	48	profits	profit	NOUN
ijtc-661	25	49	,	,	PUNCT
ijtc-661	25	50	because	because	SCONJ
ijtc-661	25	51	companies	company	NOUN
ijtc-661	25	52	interpret	interpret	VERB
ijtc-661	25	53	taxes	taxis	NOUN
ijtc-661	25	54	as	as	ADP
ijtc-661	25	55	a	a	DET
ijtc-661	25	56	burden	burden	NOUN
ijtc-661	25	57	that	that	PRON
ijtc-661	25	58	can	can	AUX
ijtc-661	25	59	reduce	reduce	VERB
ijtc-661	25	60	earnings	earning	NOUN
ijtc-661	25	61	before	before	ADP
ijtc-661	25	62	tax	tax	NOUN
ijtc-661	25	63	.	.	PUNCT
ijtc-661	26	1	explicitly	explicitly	ADV
ijtc-661	26	2	,	,	PUNCT
ijtc-661	26	3	the	the	DET
ijtc-661	26	4	implementation	implementation	NOUN
ijtc-661	26	5	of	of	ADP
ijtc-661	26	6	the	the	DET
ijtc-661	26	7	self	self	NOUN
ijtc-661	26	8	-	-	PUNCT
ijtc-661	26	9	assessment	assessment	NOUN
ijtc-661	26	10	system	system	NOUN
ijtc-661	26	11	in	in	ADP
ijtc-661	26	12	indonesia	indonesia	PROPN
ijtc-661	26	13	has	have	AUX
ijtc-661	26	14	opened	open	VERB
ijtc-661	26	15	up	up	ADP
ijtc-661	26	16	considerable	considerable	ADJ
ijtc-661	26	17	access	access	NOUN
ijtc-661	26	18	for	for	SCONJ
ijtc-661	26	19	taxpayers	taxpayer	NOUN
ijtc-661	26	20	to	to	PART
ijtc-661	26	21	fight	fight	VERB
ijtc-661	26	22	taxes	taxis	NOUN
ijtc-661	26	23	.	.	PUNCT
ijtc-661	27	1	companies	company	NOUN
ijtc-661	27	2	that	that	PRON
ijtc-661	27	3	act	act	VERB
ijtc-661	27	4	as	as	SCONJ
ijtc-661	27	5	corporate	corporate	ADJ
ijtc-661	27	6	taxpayers	taxpayer	NOUN
ijtc-661	27	7	have	have	VERB
ijtc-661	27	8	a	a	DET
ijtc-661	27	9	motive	motive	NOUN
ijtc-661	27	10	so	so	SCONJ
ijtc-661	27	11	that	that	SCONJ
ijtc-661	27	12	the	the	DET
ijtc-661	27	13	taxes	taxis	NOUN
ijtc-661	27	14	paid	pay	VERB
ijtc-661	27	15	are	be	AUX
ijtc-661	27	16	as	as	ADV
ijtc-661	27	17	low	low	ADJ
ijtc-661	27	18	as	as	ADP
ijtc-661	27	19	possible	possible	ADJ
ijtc-661	27	20	(	(	PUNCT
ijtc-661	27	21	rahmi	rahmi	NOUN
ijtc-661	27	22	et	et	PROPN
ijtc-661	27	23	al	al	PROPN
ijtc-661	27	24	.	.	PROPN
ijtc-661	27	25	,	,	PUNCT
ijtc-661	27	26	2022	2022	NUM
ijtc-661	27	27	)	)	PUNCT
ijtc-661	27	28	.	.	PUNCT
ijtc-661	28	1	if	if	SCONJ
ijtc-661	28	2	the	the	DET
ijtc-661	28	3	company	company	NOUN
ijtc-661	28	4	generates	generate	VERB
ijtc-661	28	5	a	a	DET
ijtc-661	28	6	tax	tax	NOUN
ijtc-661	28	7	burden	burden	NOUN
ijtc-661	28	8	that	that	PRON
ijtc-661	28	9	is	be	AUX
ijtc-661	28	10	too	too	ADV
ijtc-661	28	11	high	high	ADJ
ijtc-661	28	12	,	,	PUNCT
ijtc-661	28	13	the	the	DET
ijtc-661	28	14	tendency	tendency	NOUN
ijtc-661	28	15	to	to	PART
ijtc-661	28	16	fight	fight	VERB
ijtc-661	28	17	taxes	taxis	NOUN
ijtc-661	28	18	will	will	AUX
ijtc-661	28	19	increase	increase	VERB
ijtc-661	28	20	.	.	PUNCT
ijtc-661	29	1	tax	tax	NOUN
ijtc-661	29	2	resistance	resistance	NOUN
ijtc-661	29	3	often	often	ADV
ijtc-661	29	4	arises	arise	VERB
ijtc-661	29	5	as	as	ADP
ijtc-661	29	6	an	an	DET
ijtc-661	29	7	obstacle	obstacle	NOUN
ijtc-661	29	8	to	to	ADP
ijtc-661	29	9	tax	tax	NOUN
ijtc-661	29	10	increases	increase	NOUN
ijtc-661	29	11	.	.	PUNCT
ijtc-661	30	1	tax	tax	NOUN
ijtc-661	30	2	avoidance	avoidance	NOUN
ijtc-661	30	3	according	accord	VERB
ijtc-661	30	4	to	to	ADP
ijtc-661	30	5	(	(	PUNCT
ijtc-661	30	6	abdelfattaha	abdelfattaha	PROPN
ijtc-661	30	7	&	&	CCONJ
ijtc-661	30	8	aboud	aboud	PROPN
ijtc-661	30	9	,	,	PUNCT
ijtc-661	30	10	2020	2020	NUM
ijtc-661	30	11	;	;	PUNCT
ijtc-661	30	12	apriliyana	apriliyana	PROPN
ijtc-661	30	13	&	&	CCONJ
ijtc-661	30	14	suryarini	suryarini	NOUN
ijtc-661	30	15	,	,	PUNCT
ijtc-661	30	16	2018	2018	NUM
ijtc-661	30	17	;	;	PUNCT
ijtc-661	30	18	dewanti	dewanti	PROPN
ijtc-661	30	19	&	&	CCONJ
ijtc-661	30	20	sujana	sujana	PROPN
ijtc-661	30	21	,	,	PUNCT
ijtc-661	30	22	2019	2019	NUM
ijtc-661	30	23	)	)	PUNCT
ijtc-661	30	24	is	be	AUX
ijtc-661	30	25	considered	consider	VERB
ijtc-661	30	26	an	an	DET
ijtc-661	30	27	active	active	ADJ
ijtc-661	30	28	tax	tax	NOUN
ijtc-661	30	29	fight	fight	NOUN
ijtc-661	30	30	that	that	PRON
ijtc-661	30	31	is	be	AUX
ijtc-661	30	32	legal	legal	ADJ
ijtc-661	30	33	and	and	CCONJ
ijtc-661	30	34	always	always	ADV
ijtc-661	30	35	takes	take	VERB
ijtc-661	30	36	advantage	advantage	NOUN
ijtc-661	30	37	of	of	ADP
ijtc-661	30	38	the	the	DET
ijtc-661	30	39	deficiencies	deficiency	NOUN
ijtc-661	30	40	found	find	VERB
ijtc-661	30	41	in	in	ADP
ijtc-661	30	42	the	the	DET
ijtc-661	30	43	applicable	applicable	ADJ
ijtc-661	30	44	tax	tax	NOUN
ijtc-661	30	45	regulations	regulation	NOUN
ijtc-661	30	46	.	.	PUNCT
ijtc-661	31	1	according	accord	VERB
ijtc-661	31	2	to	to	ADP
ijtc-661	31	3	(	(	PUNCT
ijtc-661	31	4	apriliyana	apriliyana	PROPN
ijtc-661	31	5	&	&	CCONJ
ijtc-661	31	6	suryarini	suryarini	NOUN
ijtc-661	31	7	,	,	PUNCT
ijtc-661	31	8	2018	2018	NUM
ijtc-661	31	9	;	;	PUNCT
ijtc-661	31	10	jamei	jamei	PROPN
ijtc-661	31	11	,	,	PUNCT
ijtc-661	31	12	2017	2017	NUM
ijtc-661	31	13	;	;	PUNCT
ijtc-661	31	14	mulyani	mulyani	PROPN
ijtc-661	31	15	et	et	PROPN
ijtc-661	31	16	al	al	PROPN
ijtc-661	31	17	.	.	PROPN
ijtc-661	31	18	,	,	PUNCT
ijtc-661	31	19	2018	2018	NUM
ijtc-661	31	20	)	)	PUNCT
ijtc-661	31	21	,	,	PUNCT
ijtc-661	31	22	tax	tax	NOUN
ijtc-661	31	23	avoidance	avoidance	NOUN
ijtc-661	31	24	reflects	reflect	VERB
ijtc-661	31	25	a	a	DET
ijtc-661	31	26	form	form	NOUN
ijtc-661	31	27	of	of	ADP
ijtc-661	31	28	tax	tax	NOUN
ijtc-661	31	29	planning	planning	NOUN
ijtc-661	31	30	that	that	PRON
ijtc-661	31	31	is	be	AUX
ijtc-661	31	32	able	able	ADJ
ijtc-661	31	33	to	to	PART
ijtc-661	31	34	reduce	reduce	VERB
ijtc-661	31	35	the	the	DET
ijtc-661	31	36	amount	amount	NOUN
ijtc-661	31	37	of	of	ADP
ijtc-661	31	38	tax	tax	NOUN
ijtc-661	31	39	paid	pay	VERB
ijtc-661	31	40	by	by	ADP
ijtc-661	31	41	the	the	DET
ijtc-661	31	42	company	company	NOUN
ijtc-661	31	43	,	,	PUNCT
ijtc-661	31	44	but	but	CCONJ
ijtc-661	31	45	still	still	ADV
ijtc-661	31	46	observe	observe	VERB
ijtc-661	31	47	and	and	CCONJ
ijtc-661	31	48	comply	comply	VERB
ijtc-661	31	49	with	with	ADP
ijtc-661	31	50	existing	exist	VERB
ijtc-661	31	51	regulations	regulation	NOUN
ijtc-661	31	52	.	.	PUNCT
ijtc-661	32	1	although	although	SCONJ
ijtc-661	32	2	tax	tax	NOUN
ijtc-661	32	3	avoidance	avoidance	NOUN
ijtc-661	32	4	does	do	AUX
ijtc-661	32	5	not	not	PART
ijtc-661	32	6	violate	violate	VERB
ijtc-661	32	7	the	the	DET
ijtc-661	32	8	rules	rule	NOUN
ijtc-661	32	9	,	,	PUNCT
ijtc-661	32	10	this	this	DET
ijtc-661	32	11	action	action	NOUN
ijtc-661	32	12	is	be	AUX
ijtc-661	32	13	considered	consider	VERB
ijtc-661	32	14	unethical	unethical	ADJ
ijtc-661	32	15	for	for	ADP
ijtc-661	32	16	the	the	DET
ijtc-661	32	17	government	government	NOUN
ijtc-661	32	18	and	and	CCONJ
ijtc-661	32	19	morally	morally	ADV
ijtc-661	32	20	unjustified	unjustified	ADJ
ijtc-661	32	21	.	.	PUNCT
ijtc-661	33	1	the	the	DET
ijtc-661	33	2	reason	reason	NOUN
ijtc-661	33	3	is	be	AUX
ijtc-661	33	4	,	,	PUNCT
ijtc-661	33	5	this	this	DET
ijtc-661	33	6	practice	practice	NOUN
ijtc-661	33	7	can	can	AUX
ijtc-661	33	8	become	become	VERB
ijtc-661	33	9	a	a	DET
ijtc-661	33	10	serious	serious	ADJ
ijtc-661	33	11	problem	problem	NOUN
ijtc-661	33	12	and	and	CCONJ
ijtc-661	33	13	have	have	VERB
ijtc-661	33	14	an	an	DET
ijtc-661	33	15	impact	impact	NOUN
ijtc-661	33	16	on	on	ADP
ijtc-661	33	17	state	state	NOUN
ijtc-661	33	18	losses	loss	NOUN
ijtc-661	33	19	.	.	PUNCT
ijtc-661	34	1	it	it	PRON
ijtc-661	34	2	has	have	AUX
ijtc-661	34	3	been	be	AUX
ijtc-661	34	4	proven	prove	VERB
ijtc-661	34	5	that	that	SCONJ
ijtc-661	34	6	the	the	DET
ijtc-661	34	7	existence	existence	NOUN
ijtc-661	34	8	of	of	ADP
ijtc-661	34	9	tax	tax	NOUN
ijtc-661	34	10	avoidance	avoidance	NOUN
ijtc-661	34	11	causes	cause	VERB
ijtc-661	34	12	a	a	DET
ijtc-661	34	13	decrease	decrease	NOUN
ijtc-661	34	14	in	in	ADP
ijtc-661	34	15	state	state	NOUN
ijtc-661	34	16	cash	cash	NOUN
ijtc-661	34	17	receipts	receipt	NOUN
ijtc-661	34	18	(	(	PUNCT
ijtc-661	34	19	mangoting	mangote	VERB
ijtc-661	34	20	et	et	PROPN
ijtc-661	34	21	al	al	PROPN
ijtc-661	34	22	.	.	PROPN
ijtc-661	34	23	,	,	PUNCT
ijtc-661	34	24	2019	2019	NUM
ijtc-661	34	25	;	;	PUNCT
ijtc-661	34	26	solihah	solihah	NOUN
ijtc-661	34	27	et	et	PROPN
ijtc-661	34	28	al	al	PROPN
ijtc-661	34	29	.	.	PROPN
ijtc-661	34	30	,	,	PUNCT
ijtc-661	34	31	2020	2020	NUM
ijtc-661	34	32	;	;	PUNCT
ijtc-661	34	33	sunarto	sunarto	NOUN
ijtc-661	34	34	et	et	PROPN
ijtc-661	34	35	al	al	PROPN
ijtc-661	34	36	.	.	PROPN
ijtc-661	34	37	,	,	PUNCT
ijtc-661	34	38	2021	2021	NUM
ijtc-661	34	39	;	;	PUNCT
ijtc-661	34	40	widuri	widuri	PROPN
ijtc-661	34	41	et	et	PROPN
ijtc-661	34	42	al	al	PROPN
ijtc-661	34	43	.	.	PROPN
ijtc-661	34	44	,	,	PUNCT
ijtc-661	34	45	2019	2019	NUM
ijtc-661	34	46	)	)	PUNCT
ijtc-661	34	47	.	.	PUNCT
ijtc-661	35	1	the	the	DET
ijtc-661	35	2	occurrence	occurrence	NOUN
ijtc-661	35	3	of	of	ADP
ijtc-661	35	4	tax	tax	NOUN
ijtc-661	35	5	avoidance	avoidance	NOUN
ijtc-661	35	6	practices	practice	NOUN
ijtc-661	35	7	can	can	AUX
ijtc-661	35	8	not	not	PART
ijtc-661	35	9	be	be	AUX
ijtc-661	35	10	separated	separate	VERB
ijtc-661	35	11	from	from	ADP
ijtc-661	35	12	the	the	DET
ijtc-661	35	13	existence	existence	NOUN
ijtc-661	35	14	of	of	ADP
ijtc-661	35	15	several	several	ADJ
ijtc-661	35	16	supporting	support	VERB
ijtc-661	35	17	factors	factor	NOUN
ijtc-661	35	18	.	.	PUNCT
ijtc-661	36	1	one	one	NUM
ijtc-661	36	2	of	of	ADP
ijtc-661	36	3	the	the	DET
ijtc-661	36	4	reasons	reason	NOUN
ijtc-661	36	5	is	be	AUX
ijtc-661	36	6	from	from	ADP
ijtc-661	36	7	the	the	DET
ijtc-661	36	8	emergence	emergence	NOUN
ijtc-661	36	9	of	of	ADP
ijtc-661	36	10	agency	agency	NOUN
ijtc-661	36	11	theory	theory	NOUN
ijtc-661	36	12	.	.	PUNCT
ijtc-661	37	1	agency	agency	NOUN
ijtc-661	37	2	theory	theory	NOUN
ijtc-661	37	3	is	be	AUX
ijtc-661	37	4	a	a	DET
ijtc-661	37	5	contract	contract	NOUN
ijtc-661	37	6	between	between	ADP
ijtc-661	37	7	the	the	DET
ijtc-661	37	8	manager	manager	NOUN
ijtc-661	37	9	who	who	PRON
ijtc-661	37	10	acts	act	VERB
ijtc-661	37	11	as	as	ADP
ijtc-661	37	12	an	an	DET
ijtc-661	37	13	agent	agent	NOUN
ijtc-661	37	14	and	and	CCONJ
ijtc-661	37	15	the	the	DET
ijtc-661	37	16	owner	owner	NOUN
ijtc-661	37	17	as	as	ADP
ijtc-661	37	18	the	the	DET
ijtc-661	37	19	principal	principal	NOUN
ijtc-661	37	20	which	which	PRON
ijtc-661	37	21	occurs	occur	VERB
ijtc-661	37	22	because	because	SCONJ
ijtc-661	37	23	of	of	ADP
ijtc-661	37	24	the	the	DET
ijtc-661	37	25	separation	separation	NOUN
ijtc-661	37	26	of	of	ADP
ijtc-661	37	27	functions	function	NOUN
ijtc-661	37	28	and	and	CCONJ
ijtc-661	37	29	supervision	supervision	NOUN
ijtc-661	37	30	of	of	ADP
ijtc-661	37	31	the	the	DET
ijtc-661	37	32	company	company	NOUN
ijtc-661	37	33	.	.	PUNCT
ijtc-661	38	1	this	this	PRON
ijtc-661	38	2	of	of	ADP
ijtc-661	38	3	course	course	NOUN
ijtc-661	38	4	can	can	AUX
ijtc-661	38	5	trigger	trigger	VERB
ijtc-661	38	6	problems	problem	NOUN
ijtc-661	38	7	because	because	SCONJ
ijtc-661	38	8	each	each	DET
ijtc-661	38	9	party	party	NOUN
ijtc-661	38	10	certainly	certainly	ADV
ijtc-661	38	11	has	have	VERB
ijtc-661	38	12	different	different	ADJ
ijtc-661	38	13	interests	interest	NOUN
ijtc-661	38	14	and	and	CCONJ
ijtc-661	38	15	goals	goal	NOUN
ijtc-661	38	16	.	.	PUNCT
ijtc-661	39	1	the	the	DET
ijtc-661	39	2	party	party	NOUN
ijtc-661	39	3	that	that	PRON
ijtc-661	39	4	gives	give	VERB
ijtc-661	39	5	full	full	ADJ
ijtc-661	39	6	resources	resource	NOUN
ijtc-661	39	7	to	to	ADP
ijtc-661	39	8	the	the	DET
ijtc-661	39	9	agent	agent	NOUN
ijtc-661	39	10	to	to	PART
ijtc-661	39	11	manage	manage	VERB
ijtc-661	39	12	the	the	DET
ijtc-661	39	13	company	company	NOUN
ijtc-661	39	14	is	be	AUX
ijtc-661	39	15	called	call	VERB
ijtc-661	39	16	the	the	DET
ijtc-661	39	17	principal	principal	NOUN
ijtc-661	39	18	.	.	PUNCT
ijtc-661	40	1	it	it	PRON
ijtc-661	40	2	is	be	AUX
ijtc-661	40	3	expected	expect	VERB
ijtc-661	40	4	that	that	SCONJ
ijtc-661	40	5	the	the	DET
ijtc-661	40	6	agent	agent	NOUN
ijtc-661	40	7	can	can	AUX
ijtc-661	40	8	manage	manage	VERB
ijtc-661	40	9	the	the	DET
ijtc-661	40	10	company	company	NOUN
ijtc-661	40	11	's	's	PART
ijtc-661	40	12	activities	activity	NOUN
ijtc-661	40	13	in	in	ADP
ijtc-661	40	14	accordance	accordance	NOUN
ijtc-661	40	15	with	with	ADP
ijtc-661	40	16	the	the	DET
ijtc-661	40	17	interests	interest	NOUN
ijtc-661	40	18	of	of	ADP
ijtc-661	40	19	the	the	DET
ijtc-661	40	20	principal	principal	NOUN
ijtc-661	40	21	.	.	PUNCT
ijtc-661	41	1	there	there	PRON
ijtc-661	41	2	are	be	VERB
ijtc-661	41	3	several	several	ADJ
ijtc-661	41	4	factors	factor	NOUN
ijtc-661	41	5	,	,	PUNCT
ijtc-661	41	6	that	that	DET
ijtc-661	41	7	impact	impact	NOUN
ijtc-661	41	8	tax	tax	NOUN
ijtc-661	41	9	avoidance	avoidance	NOUN
ijtc-661	41	10	,	,	PUNCT
ijtc-661	41	11	the	the	DET
ijtc-661	41	12	first	first	ADJ
ijtc-661	41	13	factor	factor	NOUN
ijtc-661	41	14	is	be	AUX
ijtc-661	41	15	corporate	corporate	ADJ
ijtc-661	41	16	governance	governance	NOUN
ijtc-661	41	17	(	(	PUNCT
ijtc-661	41	18	fionasari	fionasari	NOUN
ijtc-661	41	19	et	et	PROPN
ijtc-661	41	20	al	al	PROPN
ijtc-661	41	21	.	.	PROPN
ijtc-661	41	22	,	,	PUNCT
ijtc-661	41	23	2020	2020	NUM
ijtc-661	41	24	)	)	PUNCT
ijtc-661	41	25	.	.	PUNCT
ijtc-661	42	1	in	in	ADP
ijtc-661	42	2	general	general	ADJ
ijtc-661	42	3	,	,	PUNCT
ijtc-661	42	4	corporate	corporate	ADJ
ijtc-661	42	5	governance	governance	NOUN
ijtc-661	42	6	shows	show	VERB
ijtc-661	42	7	the	the	DET
ijtc-661	42	8	relationship	relationship	NOUN
ijtc-661	42	9	between	between	ADP
ijtc-661	42	10	parties	party	NOUN
ijtc-661	42	11	bound	bind	VERB
ijtc-661	42	12	by	by	ADP
ijtc-661	42	13	the	the	DET
ijtc-661	42	14	company	company	NOUN
ijtc-661	42	15	in	in	ADP
ijtc-661	42	16	influencing	influence	VERB
ijtc-661	42	17	decisions	decision	NOUN
ijtc-661	42	18	that	that	PRON
ijtc-661	42	19	are	be	AUX
ijtc-661	42	20	useful	useful	ADJ
ijtc-661	42	21	for	for	ADP
ijtc-661	42	22	determining	determine	VERB
ijtc-661	42	23	the	the	DET
ijtc-661	42	24	direction	direction	NOUN
ijtc-661	42	25	of	of	ADP
ijtc-661	42	26	company	company	NOUN
ijtc-661	42	27	performance	performance	NOUN
ijtc-661	42	28	,	,	PUNCT
ijtc-661	42	29	including	include	VERB
ijtc-661	42	30	decisions	decision	NOUN
ijtc-661	42	31	on	on	ADP
ijtc-661	42	32	the	the	DET
ijtc-661	42	33	implementation	implementation	NOUN
ijtc-661	42	34	of	of	ADP
ijtc-661	42	35	tax	tax	NOUN
ijtc-661	42	36	avoidance	avoidance	NOUN
ijtc-661	42	37	.	.	PUNCT
ijtc-661	43	1	in	in	ADP
ijtc-661	43	2	addition	addition	NOUN
ijtc-661	43	3	to	to	ADP
ijtc-661	43	4	playing	play	VERB
ijtc-661	43	5	a	a	DET
ijtc-661	43	6	role	role	NOUN
ijtc-661	43	7	in	in	ADP
ijtc-661	43	8	decision	decision	NOUN
ijtc-661	43	9	-	-	PUNCT
ijtc-661	43	10	making	make	VERB
ijtc-661	43	11	procedures	procedure	NOUN
ijtc-661	43	12	,	,	PUNCT
ijtc-661	43	13	corporate	corporate	ADJ
ijtc-661	43	14	governance	governance	NOUN
ijtc-661	43	15	also	also	ADV
ijtc-661	43	16	has	have	VERB
ijtc-661	43	17	a	a	DET
ijtc-661	43	18	function	function	NOUN
ijtc-661	43	19	to	to	PART
ijtc-661	43	20	monitor	monitor	VERB
ijtc-661	43	21	performance	performance	NOUN
ijtc-661	43	22	and	and	CCONJ
ijtc-661	43	23	be	be	AUX
ijtc-661	43	24	a	a	DET
ijtc-661	43	25	supervisor	supervisor	NOUN
ijtc-661	43	26	for	for	ADP
ijtc-661	43	27	tax	tax	NOUN
ijtc-661	43	28	avoidance	avoidance	NOUN
ijtc-661	43	29	(	(	PUNCT
ijtc-661	43	30	mulyani	mulyani	X
ijtc-661	43	31	et	et	PROPN
ijtc-661	43	32	al	al	PROPN
ijtc-661	43	33	.	.	PROPN
ijtc-661	43	34	,	,	PUNCT
ijtc-661	43	35	2018	2018	NUM
ijtc-661	43	36	)	)	PUNCT
ijtc-661	43	37	.	.	PUNCT
ijtc-661	44	1	an	an	DET
ijtc-661	44	2	effective	effective	ADJ
ijtc-661	44	3	supervisory	supervisory	ADJ
ijtc-661	44	4	mechanism	mechanism	NOUN
ijtc-661	44	5	on	on	ADP
ijtc-661	44	6	good	good	ADJ
ijtc-661	44	7	corporate	corporate	ADJ
ijtc-661	44	8	governance	governance	NOUN
ijtc-661	44	9	,	,	PUNCT
ijtc-661	44	10	one	one	NUM
ijtc-661	44	11	of	of	ADP
ijtc-661	44	12	which	which	PRON
ijtc-661	44	13	is	be	AUX
ijtc-661	44	14	the	the	DET
ijtc-661	44	15	existence	existence	NOUN
ijtc-661	44	16	of	of	ADP
ijtc-661	44	17	institutions	institution	NOUN
ijtc-661	44	18	in	in	ADP
ijtc-661	44	19	the	the	DET
ijtc-661	44	20	company	company	NOUN
ijtc-661	44	21	.	.	PUNCT
ijtc-661	45	1	the	the	DET
ijtc-661	45	2	role	role	NOUN
ijtc-661	45	3	of	of	ADP
ijtc-661	45	4	the	the	DET
ijtc-661	45	5	institutional	institutional	ADJ
ijtc-661	45	6	owner	owner	NOUN
ijtc-661	45	7	is	be	AUX
ijtc-661	45	8	to	to	PART
ijtc-661	45	9	help	help	VERB
ijtc-661	45	10	ensure	ensure	VERB
ijtc-661	45	11	that	that	SCONJ
ijtc-661	45	12	management	management	NOUN
ijtc-661	45	13	acts	act	VERB
ijtc-661	45	14	in	in	ADP
ijtc-661	45	15	the	the	DET
ijtc-661	45	16	best	good	ADJ
ijtc-661	45	17	interests	interest	NOUN
ijtc-661	45	18	of	of	ADP
ijtc-661	45	19	the	the	DET
ijtc-661	45	20	company	company	NOUN
ijtc-661	45	21	.	.	PUNCT
ijtc-661	46	1	therefore	therefore	ADV
ijtc-661	46	2	,	,	PUNCT
ijtc-661	46	3	institutional	institutional	ADJ
ijtc-661	46	4	ownership	ownership	NOUN
ijtc-661	46	5	becomes	become	VERB
ijtc-661	46	6	the	the	DET
ijtc-661	46	7	main	main	ADJ
ijtc-661	46	8	focus	focus	NOUN
ijtc-661	46	9	in	in	ADP
ijtc-661	46	10	research	research	NOUN
ijtc-661	46	11	on	on	ADP
ijtc-661	46	12	the	the	DET
ijtc-661	46	13	implementation	implementation	NOUN
ijtc-661	46	14	of	of	ADP
ijtc-661	46	15	corporate	corporate	ADJ
ijtc-661	46	16	governance	governance	NOUN
ijtc-661	46	17	.	.	PUNCT
ijtc-661	47	1	based	base	VERB
ijtc-661	47	2	on	on	ADP
ijtc-661	47	3	(	(	PUNCT
ijtc-661	47	4	sandy	sandy	PROPN
ijtc-661	47	5	&	&	CCONJ
ijtc-661	47	6	lukviarman	lukviarman	NOUN
ijtc-661	47	7	,	,	PUNCT
ijtc-661	47	8	2015	2015	NUM
ijtc-661	47	9	)	)	PUNCT
ijtc-661	47	10	explaining	explain	VERB
ijtc-661	47	11	the	the	DET
ijtc-661	47	12	advantages	advantage	NOUN
ijtc-661	47	13	of	of	ADP
ijtc-661	47	14	the	the	DET
ijtc-661	47	15	existence	existence	NOUN
ijtc-661	47	16	of	of	ADP
ijtc-661	47	17	institutional	institutional	ADJ
ijtc-661	47	18	ownership	ownership	NOUN
ijtc-661	47	19	,	,	PUNCT
ijtc-661	47	20	namely	namely	ADV
ijtc-661	47	21	institutional	institutional	ADJ
ijtc-661	47	22	ownership	ownership	NOUN
ijtc-661	47	23	can	can	AUX
ijtc-661	47	24	have	have	VERB
ijtc-661	47	25	a	a	DET
ijtc-661	47	26	strict	strict	ADJ
ijtc-661	47	27	supervisory	supervisory	ADJ
ijtc-661	47	28	function	function	NOUN
ijtc-661	47	29	on	on	ADP
ijtc-661	47	30	the	the	DET
ijtc-661	47	31	activities	activity	NOUN
ijtc-661	47	32	carried	carry	VERB
ijtc-661	47	33	out	out	ADP
ijtc-661	47	34	by	by	ADP
ijtc-661	47	35	the	the	DET
ijtc-661	47	36	company	company	NOUN
ijtc-661	47	37	.	.	PUNCT
ijtc-661	48	1	in	in	ADP
ijtc-661	48	2	addition	addition	NOUN
ijtc-661	48	3	,	,	PUNCT
ijtc-661	48	4	institutional	institutional	ADJ
ijtc-661	48	5	owners	owner	NOUN
ijtc-661	48	6	are	be	AUX
ijtc-661	48	7	also	also	ADV
ijtc-661	48	8	able	able	ADJ
ijtc-661	48	9	to	to	PART
ijtc-661	48	10	intervene	intervene	VERB
ijtc-661	48	11	in	in	ADP
ijtc-661	48	12	management	management	NOUN
ijtc-661	48	13	performance	performance	NOUN
ijtc-661	48	14	which	which	PRON
ijtc-661	48	15	is	be	AUX
ijtc-661	48	16	assumed	assume	VERB
ijtc-661	48	17	to	to	PART
ijtc-661	48	18	be	be	AUX
ijtc-661	48	19	able	able	ADJ
ijtc-661	48	20	to	to	PART
ijtc-661	48	21	behave	behave	VERB
ijtc-661	48	22	opportunistically	opportunistically	ADV
ijtc-661	48	23	at	at	ADP
ijtc-661	48	24	any	any	DET
ijtc-661	48	25	time	time	NOUN
ijtc-661	48	26	to	to	PART
ijtc-661	48	27	fulfill	fulfill	VERB
ijtc-661	48	28	personal	personal	ADJ
ijtc-661	48	29	interests	interest	NOUN
ijtc-661	48	30	(	(	PUNCT
ijtc-661	48	31	krisna	krisna	PROPN
ijtc-661	48	32	,	,	PUNCT
ijtc-661	48	33	2019	2019	NUM
ijtc-661	48	34	)	)	PUNCT
ijtc-661	48	35	.	.	PUNCT
ijtc-661	49	1	this	this	PRON
ijtc-661	49	2	can	can	AUX
ijtc-661	49	3	help	help	VERB
ijtc-661	49	4	companies	company	NOUN
ijtc-661	49	5	to	to	PART
ijtc-661	49	6	minimize	minimize	VERB
ijtc-661	49	7	tax	tax	NOUN
ijtc-661	49	8	avoidance	avoidance	NOUN
ijtc-661	49	9	practices	practice	NOUN
ijtc-661	49	10	.	.	PUNCT
ijtc-661	50	1	research	research	NOUN
ijtc-661	50	2	that	that	PRON
ijtc-661	50	3	has	have	AUX
ijtc-661	50	4	been	be	AUX
ijtc-661	50	5	done	do	VERB
ijtc-661	50	6	on	on	ADP
ijtc-661	50	7	institutional	institutional	ADJ
ijtc-661	50	8	ownership	ownership	NOUN
ijtc-661	50	9	,	,	PUNCT
ijtc-661	50	10	namely	namely	ADV
ijtc-661	50	11	research	research	NOUN
ijtc-661	50	12	conducted	conduct	VERB
ijtc-661	50	13	(	(	PUNCT
ijtc-661	50	14	charisma	charisma	NOUN
ijtc-661	50	15	&	&	CCONJ
ijtc-661	50	16	dwimulyani	dwimulyani	PROPN
ijtc-661	50	17	,	,	PUNCT
ijtc-661	50	18	2019	2019	NUM
ijtc-661	50	19	)	)	PUNCT
ijtc-661	50	20	shows	show	VERB
ijtc-661	50	21	that	that	SCONJ
ijtc-661	50	22	institutional	institutional	ADJ
ijtc-661	50	23	ownership	ownership	NOUN
ijtc-661	50	24	has	have	VERB
ijtc-661	50	25	a	a	DET
ijtc-661	50	26	negative	negative	ADJ
ijtc-661	50	27	effect	effect	NOUN
ijtc-661	50	28	on	on	ADP
ijtc-661	50	29	tax	tax	NOUN
ijtc-661	50	30	avoidance	avoidance	NOUN
ijtc-661	50	31	.	.	PUNCT
ijtc-661	51	1	this	this	PRON
ijtc-661	51	2	is	be	AUX
ijtc-661	51	3	in	in	ADP
ijtc-661	51	4	contrast	contrast	NOUN
ijtc-661	51	5	to	to	ADP
ijtc-661	51	6	research	research	NOUN
ijtc-661	51	7	(	(	PUNCT
ijtc-661	51	8	apriliyana	apriliyana	PROPN
ijtc-661	51	9	&	&	CCONJ
ijtc-661	51	10	suryarini	suryarini	NOUN
ijtc-661	51	11	,	,	PUNCT
ijtc-661	51	12	2018	2018	NUM
ijtc-661	51	13	)	)	PUNCT
ijtc-661	51	14	and	and	CCONJ
ijtc-661	51	15	(	(	PUNCT
ijtc-661	51	16	rombebunga	rombebunga	PROPN
ijtc-661	51	17	&	&	CCONJ
ijtc-661	51	18	pesudo	pesudo	PROPN
ijtc-661	51	19	,	,	PUNCT
ijtc-661	51	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-661	51	21	determinants	determinant	NOUN
ijtc-661	51	22	of	of	ADP
ijtc-661	51	23	tax	tax	NOUN
ijtc-661	51	24	avoidance	avoidance	NOUN
ijtc-661	51	25	and	and	CCONJ
ijtc-661	51	26	audit	audit	NOUN
ijtc-661	51	27	quality	quality	NOUN
ijtc-661	51	28	as	as	ADP
ijtc-661	51	29	a	a	DET
ijtc-661	51	30	moderating	moderate	VERB
ijtc-661	51	31	variable	variable	ADJ
ijtc-661	51	32	mashuri	mashuri	PROPN
ijtc-661	51	33	119	119	NUM
ijtc-661	51	34	|	|	ADV
ijtc-661	51	35	ilomata	ilomata	PROPN
ijtc-661	51	36	international	international	ADJ
ijtc-661	51	37	journal	journal	NOUN
ijtc-661	51	38	of	of	ADP
ijtc-661	51	39	tax	tax	PROPN
ijtc-661	51	40	&	&	CCONJ
ijtc-661	51	41	accounting	account	VERB
ijtc-661	51	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-661	51	43	2019	2019	NUM
ijtc-661	51	44	)	)	PUNCT
ijtc-661	51	45	which	which	PRON
ijtc-661	51	46	prove	prove	VERB
ijtc-661	51	47	that	that	SCONJ
ijtc-661	51	48	institutional	institutional	ADJ
ijtc-661	51	49	ownership	ownership	NOUN
ijtc-661	51	50	does	do	AUX
ijtc-661	51	51	not	not	PART
ijtc-661	51	52	have	have	VERB
ijtc-661	51	53	a	a	DET
ijtc-661	51	54	significant	significant	ADJ
ijtc-661	51	55	effect	effect	NOUN
ijtc-661	51	56	on	on	ADP
ijtc-661	51	57	tax	tax	NOUN
ijtc-661	51	58	avoidance	avoidance	NOUN
ijtc-661	51	59	.	.	PUNCT
ijtc-661	52	1	another	another	DET
ijtc-661	52	2	factor	factor	NOUN
ijtc-661	52	3	that	that	PRON
ijtc-661	52	4	can	can	AUX
ijtc-661	52	5	affect	affect	VERB
ijtc-661	52	6	the	the	DET
ijtc-661	52	7	existence	existence	NOUN
ijtc-661	52	8	of	of	ADP
ijtc-661	52	9	tax	tax	NOUN
ijtc-661	52	10	avoidance	avoidance	NOUN
ijtc-661	52	11	is	be	AUX
ijtc-661	52	12	corporate	corporate	ADJ
ijtc-661	52	13	social	social	ADJ
ijtc-661	52	14	responsibility	responsibility	NOUN
ijtc-661	52	15	(	(	PUNCT
ijtc-661	52	16	csr	csr	NOUN
ijtc-661	52	17	)	)	PUNCT
ijtc-661	52	18	.	.	PUNCT
ijtc-661	53	1	(	(	PUNCT
ijtc-661	53	2	fitri	fitri	NOUN
ijtc-661	53	3	et	et	PROPN
ijtc-661	53	4	al	al	PROPN
ijtc-661	53	5	.	.	PROPN
ijtc-661	53	6	,	,	PUNCT
ijtc-661	53	7	2019	2019	NUM
ijtc-661	53	8	;	;	PUNCT
ijtc-661	53	9	hossain	hossain	PROPN
ijtc-661	53	10	et	et	PROPN
ijtc-661	53	11	al	al	PROPN
ijtc-661	53	12	.	.	PROPN
ijtc-661	53	13	,	,	PUNCT
ijtc-661	53	14	2107	2107	NUM
ijtc-661	53	15	;	;	PUNCT
ijtc-661	53	16	jitmaneeroj	jitmaneeroj	NOUN
ijtc-661	53	17	,	,	PUNCT
ijtc-661	53	18	2018	2018	NUM
ijtc-661	53	19	;	;	PUNCT
ijtc-661	53	20	mashuri	mashuri	PROPN
ijtc-661	53	21	&	&	CCONJ
ijtc-661	53	22	ermaya	ermaya	PROPN
ijtc-661	53	23	,	,	PUNCT
ijtc-661	53	24	2019	2019	NUM
ijtc-661	53	25	;	;	PUNCT
ijtc-661	53	26	said	say	VERB
ijtc-661	53	27	et	et	PROPN
ijtc-661	53	28	al	al	PROPN
ijtc-661	53	29	.	.	PROPN
ijtc-661	53	30	,	,	PUNCT
ijtc-661	53	31	2017	2017	NUM
ijtc-661	53	32	)	)	PUNCT
ijtc-661	53	33	defines	define	VERB
ijtc-661	53	34	csr	csr	X
ijtc-661	53	35	as	as	ADP
ijtc-661	53	36	a	a	DET
ijtc-661	53	37	sustainable	sustainable	ADJ
ijtc-661	53	38	corporate	corporate	ADJ
ijtc-661	53	39	commitment	commitment	NOUN
ijtc-661	53	40	with	with	ADP
ijtc-661	53	41	a	a	DET
ijtc-661	53	42	view	view	NOUN
ijtc-661	53	43	to	to	ADP
ijtc-661	53	44	improving	improve	VERB
ijtc-661	53	45	the	the	DET
ijtc-661	53	46	quality	quality	NOUN
ijtc-661	53	47	of	of	ADP
ijtc-661	53	48	life	life	NOUN
ijtc-661	53	49	for	for	ADP
ijtc-661	53	50	the	the	DET
ijtc-661	53	51	community	community	NOUN
ijtc-661	53	52	and	and	CCONJ
ijtc-661	53	53	the	the	DET
ijtc-661	53	54	surrounding	surround	VERB
ijtc-661	53	55	environment	environment	NOUN
ijtc-661	53	56	.	.	PUNCT
ijtc-661	54	1	on	on	ADP
ijtc-661	54	2	the	the	DET
ijtc-661	54	3	other	other	ADJ
ijtc-661	54	4	hand	hand	NOUN
ijtc-661	54	5	,	,	PUNCT
ijtc-661	54	6	csr	csr	X
ijtc-661	54	7	is	be	AUX
ijtc-661	54	8	also	also	ADV
ijtc-661	54	9	interpreted	interpret	VERB
ijtc-661	54	10	as	as	ADP
ijtc-661	54	11	a	a	DET
ijtc-661	54	12	form	form	NOUN
ijtc-661	54	13	of	of	ADP
ijtc-661	54	14	corporate	corporate	ADJ
ijtc-661	54	15	responsibility	responsibility	NOUN
ijtc-661	54	16	that	that	PRON
ijtc-661	54	17	incurs	incur	VERB
ijtc-661	54	18	a	a	DET
ijtc-661	54	19	number	number	NOUN
ijtc-661	54	20	of	of	ADP
ijtc-661	54	21	costs	cost	NOUN
ijtc-661	54	22	for	for	ADP
ijtc-661	54	23	the	the	DET
ijtc-661	54	24	implementation	implementation	NOUN
ijtc-661	54	25	of	of	ADP
ijtc-661	54	26	its	its	PRON
ijtc-661	54	27	activities	activity	NOUN
ijtc-661	54	28	.	.	PUNCT
ijtc-661	55	1	since	since	SCONJ
ijtc-661	55	2	the	the	DET
ijtc-661	55	3	issuance	issuance	NOUN
ijtc-661	55	4	of	of	ADP
ijtc-661	55	5	regulations	regulation	NOUN
ijtc-661	55	6	concerning	concern	VERB
ijtc-661	55	7	the	the	DET
ijtc-661	55	8	obligation	obligation	NOUN
ijtc-661	55	9	for	for	SCONJ
ijtc-661	55	10	each	each	DET
ijtc-661	55	11	entity	entity	NOUN
ijtc-661	55	12	to	to	PART
ijtc-661	55	13	carry	carry	VERB
ijtc-661	55	14	out	out	ADP
ijtc-661	55	15	csr	csr	NOUN
ijtc-661	55	16	activities	activity	NOUN
ijtc-661	55	17	,	,	PUNCT
ijtc-661	55	18	companies	company	NOUN
ijtc-661	55	19	not	not	PART
ijtc-661	55	20	only	only	ADV
ijtc-661	55	21	have	have	VERB
ijtc-661	55	22	an	an	DET
ijtc-661	55	23	obligation	obligation	NOUN
ijtc-661	55	24	to	to	PART
ijtc-661	55	25	pay	pay	VERB
ijtc-661	55	26	taxes	taxis	NOUN
ijtc-661	55	27	and	and	CCONJ
ijtc-661	55	28	work	work	VERB
ijtc-661	55	29	for	for	ADP
ijtc-661	55	30	the	the	DET
ijtc-661	55	31	benefit	benefit	NOUN
ijtc-661	55	32	of	of	ADP
ijtc-661	55	33	shareholders	shareholder	NOUN
ijtc-661	55	34	,	,	PUNCT
ijtc-661	55	35	but	but	CCONJ
ijtc-661	55	36	also	also	ADV
ijtc-661	55	37	have	have	VERB
ijtc-661	55	38	a	a	DET
ijtc-661	55	39	responsibility	responsibility	NOUN
ijtc-661	55	40	to	to	PART
ijtc-661	55	41	implement	implement	VERB
ijtc-661	55	42	the	the	DET
ijtc-661	55	43	program	program	NOUN
ijtc-661	55	44	.	.	PUNCT
ijtc-661	56	1	when	when	SCONJ
ijtc-661	56	2	csr	csr	NOUN
ijtc-661	56	3	disclosure	disclosure	NOUN
ijtc-661	56	4	is	be	AUX
ijtc-661	56	5	high	high	ADJ
ijtc-661	56	6	increasingly	increasingly	ADV
ijtc-661	56	7	,	,	PUNCT
ijtc-661	56	8	it	it	PRON
ijtc-661	56	9	means	mean	VERB
ijtc-661	56	10	that	that	SCONJ
ijtc-661	56	11	the	the	DET
ijtc-661	56	12	company	company	NOUN
ijtc-661	56	13	has	have	AUX
ijtc-661	56	14	implemented	implement	VERB
ijtc-661	56	15	more	more	ADJ
ijtc-661	56	16	social	social	ADJ
ijtc-661	56	17	programs	program	NOUN
ijtc-661	56	18	for	for	ADP
ijtc-661	56	19	the	the	DET
ijtc-661	56	20	community	community	NOUN
ijtc-661	56	21	and	and	CCONJ
ijtc-661	56	22	the	the	DET
ijtc-661	56	23	environment	environment	NOUN
ijtc-661	56	24	with	with	ADP
ijtc-661	56	25	higher	high	ADJ
ijtc-661	56	26	expenditures	expenditure	NOUN
ijtc-661	56	27	.	.	PUNCT
ijtc-661	57	1	the	the	DET
ijtc-661	57	2	costs	cost	NOUN
ijtc-661	57	3	of	of	ADP
ijtc-661	57	4	these	these	DET
ijtc-661	57	5	activities	activity	NOUN
ijtc-661	57	6	are	be	AUX
ijtc-661	57	7	then	then	ADV
ijtc-661	57	8	used	use	VERB
ijtc-661	57	9	as	as	ADP
ijtc-661	57	10	a	a	DET
ijtc-661	57	11	deduction	deduction	NOUN
ijtc-661	57	12	for	for	ADP
ijtc-661	57	13	pre	pre	ADJ
ijtc-661	57	14	-	-	ADJ
ijtc-661	57	15	tax	tax	ADJ
ijtc-661	57	16	profit	profit	NOUN
ijtc-661	57	17	.	.	PUNCT
ijtc-661	58	1	thus	thus	ADV
ijtc-661	58	2	,	,	PUNCT
ijtc-661	58	3	the	the	DET
ijtc-661	58	4	tax	tax	NOUN
ijtc-661	58	5	payable	payable	ADJ
ijtc-661	58	6	that	that	PRON
ijtc-661	58	7	will	will	AUX
ijtc-661	58	8	be	be	AUX
ijtc-661	58	9	obtained	obtain	VERB
ijtc-661	58	10	by	by	ADP
ijtc-661	58	11	the	the	DET
ijtc-661	58	12	company	company	NOUN
ijtc-661	58	13	will	will	AUX
ijtc-661	58	14	be	be	AUX
ijtc-661	58	15	less	less	ADJ
ijtc-661	58	16	.	.	PUNCT
ijtc-661	59	1	empirical	empirical	ADJ
ijtc-661	59	2	evidence	evidence	NOUN
ijtc-661	59	3	regarding	regard	VERB
ijtc-661	59	4	the	the	DET
ijtc-661	59	5	effect	effect	NOUN
ijtc-661	59	6	of	of	ADP
ijtc-661	59	7	corporate	corporate	ADJ
ijtc-661	59	8	social	social	ADJ
ijtc-661	59	9	responsibility	responsibility	NOUN
ijtc-661	59	10	on	on	ADP
ijtc-661	59	11	tax	tax	NOUN
ijtc-661	59	12	avoidance	avoidance	NOUN
ijtc-661	59	13	shows	show	VERB
ijtc-661	59	14	mixed	mixed	ADJ
ijtc-661	59	15	results	result	NOUN
ijtc-661	59	16	.	.	PUNCT
ijtc-661	60	1	the	the	DET
ijtc-661	60	2	results	result	NOUN
ijtc-661	60	3	of	of	ADP
ijtc-661	60	4	the	the	DET
ijtc-661	60	5	study	study	NOUN
ijtc-661	60	6	(	(	PUNCT
ijtc-661	60	7	wiguna	wiguna	NOUN
ijtc-661	60	8	&	&	CCONJ
ijtc-661	60	9	jati	jati	PROPN
ijtc-661	60	10	,	,	PUNCT
ijtc-661	60	11	2017	2017	NUM
ijtc-661	60	12	)	)	PUNCT
ijtc-661	60	13	explain	explain	VERB
ijtc-661	60	14	that	that	SCONJ
ijtc-661	60	15	there	there	PRON
ijtc-661	60	16	is	be	VERB
ijtc-661	60	17	a	a	DET
ijtc-661	60	18	significant	significant	ADJ
ijtc-661	60	19	positive	positive	ADJ
ijtc-661	60	20	influence	influence	NOUN
ijtc-661	60	21	between	between	ADP
ijtc-661	60	22	corporate	corporate	ADJ
ijtc-661	60	23	social	social	ADJ
ijtc-661	60	24	responsibility	responsibility	NOUN
ijtc-661	60	25	and	and	CCONJ
ijtc-661	60	26	tax	tax	NOUN
ijtc-661	60	27	avoidance	avoidance	NOUN
ijtc-661	60	28	.	.	PUNCT
ijtc-661	61	1	however	however	ADV
ijtc-661	61	2	,	,	PUNCT
ijtc-661	61	3	(	(	PUNCT
ijtc-661	61	4	salsabila	salsabila	X
ijtc-661	61	5	et	et	PROPN
ijtc-661	61	6	al	al	PROPN
ijtc-661	61	7	.	.	PROPN
ijtc-661	61	8	,	,	PUNCT
ijtc-661	61	9	2021	2021	NUM
ijtc-661	61	10	)	)	PUNCT
ijtc-661	61	11	and	and	CCONJ
ijtc-661	61	12	(	(	PUNCT
ijtc-661	61	13	yulistiani	yulistiani	PROPN
ijtc-661	61	14	et	et	PROPN
ijtc-661	61	15	al	al	PROPN
ijtc-661	61	16	.	.	PROPN
ijtc-661	61	17	,	,	PUNCT
ijtc-661	61	18	2019	2019	NUM
ijtc-661	61	19	)	)	PUNCT
ijtc-661	61	20	state	state	NOUN
ijtc-661	61	21	that	that	SCONJ
ijtc-661	61	22	corporate	corporate	ADJ
ijtc-661	61	23	social	social	ADJ
ijtc-661	61	24	responsibility	responsibility	NOUN
ijtc-661	61	25	has	have	VERB
ijtc-661	61	26	no	no	DET
ijtc-661	61	27	effect	effect	NOUN
ijtc-661	61	28	on	on	ADP
ijtc-661	61	29	tax	tax	NOUN
ijtc-661	61	30	avoidance	avoidance	NOUN
ijtc-661	61	31	.	.	PUNCT
ijtc-661	62	1	the	the	DET
ijtc-661	62	2	existence	existence	NOUN
ijtc-661	62	3	of	of	ADP
ijtc-661	62	4	research	research	NOUN
ijtc-661	62	5	on	on	ADP
ijtc-661	62	6	audit	audit	NOUN
ijtc-661	62	7	quality	quality	NOUN
ijtc-661	62	8	with	with	ADP
ijtc-661	62	9	a	a	DET
ijtc-661	62	10	view	view	NOUN
ijtc-661	62	11	to	to	ADP
ijtc-661	62	12	supporting	support	VERB
ijtc-661	62	13	supervision	supervision	NOUN
ijtc-661	62	14	of	of	ADP
ijtc-661	62	15	managers	manager	NOUN
ijtc-661	62	16	'	'	PART
ijtc-661	62	17	behavior	behavior	NOUN
ijtc-661	62	18	and	and	CCONJ
ijtc-661	62	19	increasing	increase	VERB
ijtc-661	62	20	the	the	DET
ijtc-661	62	21	principle	principle	NOUN
ijtc-661	62	22	of	of	ADP
ijtc-661	62	23	transparency	transparency	NOUN
ijtc-661	62	24	in	in	ADP
ijtc-661	62	25	company	company	NOUN
ijtc-661	62	26	reports	report	NOUN
ijtc-661	62	27	presented	present	VERB
ijtc-661	62	28	by	by	ADP
ijtc-661	62	29	management	management	NOUN
ijtc-661	62	30	.	.	PUNCT
ijtc-661	63	1	a	a	DET
ijtc-661	63	2	quality	quality	NOUN
ijtc-661	63	3	audit	audit	NOUN
ijtc-661	63	4	occurs	occur	VERB
ijtc-661	63	5	when	when	SCONJ
ijtc-661	63	6	the	the	DET
ijtc-661	63	7	auditor	auditor	NOUN
ijtc-661	63	8	carries	carry	VERB
ijtc-661	63	9	out	out	ADP
ijtc-661	63	10	audit	audit	NOUN
ijtc-661	63	11	duties	duty	NOUN
ijtc-661	63	12	on	on	ADP
ijtc-661	63	13	the	the	DET
ijtc-661	63	14	entity	entity	NOUN
ijtc-661	63	15	's	's	PART
ijtc-661	63	16	financial	financial	ADJ
ijtc-661	63	17	statements	statement	NOUN
ijtc-661	63	18	,	,	PUNCT
ijtc-661	63	19	detects	detect	NOUN
ijtc-661	63	20	significant	significant	ADJ
ijtc-661	63	21	and	and	CCONJ
ijtc-661	63	22	material	material	ADJ
ijtc-661	63	23	misstatements	misstatement	NOUN
ijtc-661	63	24	,	,	PUNCT
ijtc-661	63	25	then	then	ADV
ijtc-661	63	26	expresses	express	VERB
ijtc-661	63	27	them	they	PRON
ijtc-661	63	28	in	in	ADP
ijtc-661	63	29	the	the	DET
ijtc-661	63	30	form	form	NOUN
ijtc-661	63	31	of	of	ADP
ijtc-661	63	32	an	an	DET
ijtc-661	63	33	opinion	opinion	NOUN
ijtc-661	63	34	on	on	ADP
ijtc-661	63	35	the	the	DET
ijtc-661	63	36	audited	audit	VERB
ijtc-661	63	37	financial	financial	ADJ
ijtc-661	63	38	statements	statement	NOUN
ijtc-661	63	39	(	(	PUNCT
ijtc-661	63	40	diantari	diantari	PROPN
ijtc-661	63	41	&	&	CCONJ
ijtc-661	63	42	ulupui	ulupui	PROPN
ijtc-661	63	43	,	,	PUNCT
ijtc-661	63	44	2016	2016	NUM
ijtc-661	63	45	;	;	PUNCT
ijtc-661	63	46	gaaya	gaaya	PROPN
ijtc-661	63	47	et	et	PROPN
ijtc-661	63	48	al	al	PROPN
ijtc-661	63	49	.	.	PROPN
ijtc-661	63	50	,	,	PUNCT
ijtc-661	63	51	2017	2017	NUM
ijtc-661	63	52	)	)	PUNCT
ijtc-661	63	53	.	.	PUNCT
ijtc-661	64	1	high	high	ADJ
ijtc-661	64	2	audit	audit	NOUN
ijtc-661	64	3	quality	quality	NOUN
ijtc-661	64	4	is	be	AUX
ijtc-661	64	5	created	create	VERB
ijtc-661	64	6	when	when	SCONJ
ijtc-661	64	7	the	the	DET
ijtc-661	64	8	auditing	auditing	NOUN
ijtc-661	64	9	process	process	NOUN
ijtc-661	64	10	is	be	AUX
ijtc-661	64	11	carried	carry	VERB
ijtc-661	64	12	out	out	ADP
ijtc-661	64	13	by	by	ADP
ijtc-661	64	14	a	a	DET
ijtc-661	64	15	professional	professional	ADJ
ijtc-661	64	16	and	and	CCONJ
ijtc-661	64	17	reliable	reliable	ADJ
ijtc-661	64	18	independent	independent	ADJ
ijtc-661	64	19	auditor	auditor	NOUN
ijtc-661	64	20	,	,	PUNCT
ijtc-661	64	21	namely	namely	ADV
ijtc-661	64	22	the	the	DET
ijtc-661	64	23	big	big	ADJ
ijtc-661	64	24	4	4	NUM
ijtc-661	64	25	kap	kap	NOUN
ijtc-661	64	26	auditor	auditor	NOUN
ijtc-661	64	27	.	.	PUNCT
ijtc-661	65	1	thus	thus	ADV
ijtc-661	65	2	,	,	PUNCT
ijtc-661	65	3	audit	audit	NOUN
ijtc-661	65	4	quality	quality	NOUN
ijtc-661	65	5	is	be	AUX
ijtc-661	65	6	able	able	ADJ
ijtc-661	65	7	to	to	PART
ijtc-661	65	8	become	become	VERB
ijtc-661	65	9	a	a	DET
ijtc-661	65	10	strong	strong	ADJ
ijtc-661	65	11	controller	controller	NOUN
ijtc-661	65	12	to	to	PART
ijtc-661	65	13	prevent	prevent	VERB
ijtc-661	65	14	fraud	fraud	NOUN
ijtc-661	65	15	in	in	ADP
ijtc-661	65	16	company	company	NOUN
ijtc-661	65	17	reports	report	VERB
ijtc-661	65	18	.	.	PUNCT
ijtc-661	66	1	the	the	DET
ijtc-661	66	2	objectives	objective	NOUN
ijtc-661	66	3	to	to	PART
ijtc-661	66	4	be	be	AUX
ijtc-661	66	5	achieved	achieve	VERB
ijtc-661	66	6	in	in	ADP
ijtc-661	66	7	this	this	DET
ijtc-661	66	8	study	study	NOUN
ijtc-661	66	9	are	be	AUX
ijtc-661	66	10	to	to	PART
ijtc-661	66	11	prove	prove	VERB
ijtc-661	66	12	empirically	empirically	ADV
ijtc-661	66	13	and	and	CCONJ
ijtc-661	66	14	determine	determine	VERB
ijtc-661	66	15	the	the	DET
ijtc-661	66	16	significant	significant	ADJ
ijtc-661	66	17	influence	influence	NOUN
ijtc-661	66	18	between	between	ADP
ijtc-661	66	19	institutional	institutional	ADJ
ijtc-661	66	20	ownership	ownership	NOUN
ijtc-661	66	21	and	and	CCONJ
ijtc-661	66	22	corporate	corporate	ADJ
ijtc-661	66	23	social	social	ADJ
ijtc-661	66	24	responsibility	responsibility	NOUN
ijtc-661	66	25	on	on	ADP
ijtc-661	66	26	tax	tax	NOUN
ijtc-661	66	27	avoidance	avoidance	NOUN
ijtc-661	66	28	and	and	CCONJ
ijtc-661	66	29	identify	identify	VERB
ijtc-661	66	30	the	the	DET
ijtc-661	66	31	role	role	NOUN
ijtc-661	66	32	of	of	ADP
ijtc-661	66	33	audit	audit	NOUN
ijtc-661	66	34	quality	quality	NOUN
ijtc-661	66	35	in	in	ADP
ijtc-661	66	36	moderating	moderate	VERB
ijtc-661	66	37	the	the	DET
ijtc-661	66	38	effect	effect	NOUN
ijtc-661	66	39	of	of	ADP
ijtc-661	66	40	institutional	institutional	ADJ
ijtc-661	66	41	ownership	ownership	NOUN
ijtc-661	66	42	and	and	CCONJ
ijtc-661	66	43	corporate	corporate	ADJ
ijtc-661	66	44	social	social	ADJ
ijtc-661	66	45	responsibility	responsibility	NOUN
ijtc-661	66	46	on	on	ADP
ijtc-661	66	47	tax	tax	NOUN
ijtc-661	66	48	avoidance	avoidance	NOUN
ijtc-661	66	49	.	.	PUNCT
ijtc-661	67	1	in	in	ADP
ijtc-661	67	2	contrast	contrast	NOUN
ijtc-661	67	3	to	to	ADP
ijtc-661	67	4	the	the	DET
ijtc-661	67	5	previous	previous	ADJ
ijtc-661	67	6	one	one	NOUN
ijtc-661	67	7	,	,	PUNCT
ijtc-661	67	8	this	this	DET
ijtc-661	67	9	study	study	NOUN
ijtc-661	67	10	develops	develop	VERB
ijtc-661	67	11	the	the	DET
ijtc-661	67	12	concept	concept	NOUN
ijtc-661	67	13	of	of	ADP
ijtc-661	67	14	previous	previous	ADJ
ijtc-661	67	15	research	research	NOUN
ijtc-661	67	16	by	by	ADP
ijtc-661	67	17	adding	add	VERB
ijtc-661	67	18	audit	audit	NOUN
ijtc-661	67	19	quality	quality	NOUN
ijtc-661	67	20	variables	variable	NOUN
ijtc-661	67	21	as	as	ADP
ijtc-661	67	22	moderating	moderate	VERB
ijtc-661	67	23	variables	variable	NOUN
ijtc-661	67	24	,	,	PUNCT
ijtc-661	67	25	measuring	measure	VERB
ijtc-661	67	26	tax	tax	NOUN
ijtc-661	67	27	avoidance	avoidance	NOUN
ijtc-661	67	28	variables	variable	NOUN
ijtc-661	67	29	using	use	VERB
ijtc-661	67	30	abtd	abtd	NOUN
ijtc-661	67	31	,	,	PUNCT
ijtc-661	67	32	and	and	CCONJ
ijtc-661	67	33	the	the	DET
ijtc-661	67	34	sector	sector	NOUN
ijtc-661	67	35	used	use	VERB
ijtc-661	67	36	is	be	AUX
ijtc-661	67	37	the	the	DET
ijtc-661	67	38	mining	mining	NOUN
ijtc-661	67	39	sector	sector	NOUN
ijtc-661	67	40	which	which	PRON
ijtc-661	67	41	indirectly	indirectly	ADV
ijtc-661	67	42	has	have	VERB
ijtc-661	67	43	an	an	DET
ijtc-661	67	44	impact	impact	NOUN
ijtc-661	67	45	on	on	ADP
ijtc-661	67	46	the	the	DET
ijtc-661	67	47	economic	economic	ADJ
ijtc-661	67	48	,	,	PUNCT
ijtc-661	67	49	social	social	ADJ
ijtc-661	67	50	,	,	PUNCT
ijtc-661	67	51	and	and	CCONJ
ijtc-661	67	52	environmental	environmental	ADJ
ijtc-661	67	53	fields	field	NOUN
ijtc-661	67	54	.	.	PUNCT
ijtc-661	68	1	researchers	researcher	NOUN
ijtc-661	68	2	try	try	VERB
ijtc-661	68	3	to	to	PART
ijtc-661	68	4	find	find	VERB
ijtc-661	68	5	out	out	ADP
ijtc-661	68	6	this	this	DET
ijtc-661	68	7	sector	sector	NOUN
ijtc-661	68	8	for	for	ADP
ijtc-661	68	9	further	further	ADJ
ijtc-661	68	10	analysis	analysis	NOUN
ijtc-661	68	11	related	relate	VERB
ijtc-661	68	12	to	to	ADP
ijtc-661	68	13	tax	tax	NOUN
ijtc-661	68	14	avoidance	avoidance	NOUN
ijtc-661	68	15	practices	practice	NOUN
ijtc-661	68	16	.	.	PUNCT
ijtc-661	69	1	the	the	DET
ijtc-661	69	2	mining	mining	NOUN
ijtc-661	69	3	sector	sector	NOUN
ijtc-661	69	4	is	be	AUX
ijtc-661	69	5	known	know	VERB
ijtc-661	69	6	to	to	PART
ijtc-661	69	7	have	have	VERB
ijtc-661	69	8	a	a	DET
ijtc-661	69	9	very	very	ADV
ijtc-661	69	10	high	high	ADJ
ijtc-661	69	11	income	income	NOUN
ijtc-661	69	12	because	because	SCONJ
ijtc-661	69	13	the	the	DET
ijtc-661	69	14	industry	industry	NOUN
ijtc-661	69	15	in	in	ADP
ijtc-661	69	16	this	this	DET
ijtc-661	69	17	sector	sector	NOUN
ijtc-661	69	18	does	do	AUX
ijtc-661	69	19	not	not	PART
ijtc-661	69	20	sell	sell	VERB
ijtc-661	69	21	goods	good	NOUN
ijtc-661	69	22	or	or	CCONJ
ijtc-661	69	23	services	service	NOUN
ijtc-661	69	24	but	but	CCONJ
ijtc-661	69	25	rather	rather	ADV
ijtc-661	69	26	natural	natural	ADJ
ijtc-661	69	27	resources	resource	NOUN
ijtc-661	69	28	.	.	PUNCT
ijtc-661	70	1	supposedly	supposedly	ADV
ijtc-661	70	2	,	,	PUNCT
ijtc-661	70	3	the	the	DET
ijtc-661	70	4	mining	mining	NOUN
ijtc-661	70	5	sector	sector	NOUN
ijtc-661	70	6	is	be	AUX
ijtc-661	70	7	able	able	ADJ
ijtc-661	70	8	to	to	PART
ijtc-661	70	9	contribute	contribute	VERB
ijtc-661	70	10	more	more	ADJ
ijtc-661	70	11	in	in	ADP
ijtc-661	70	12	state	state	NOUN
ijtc-661	70	13	revenues	revenue	NOUN
ijtc-661	70	14	.	.	PUNCT
ijtc-661	71	1	conceptual	conceptual	ADJ
ijtc-661	71	2	framework	framework	NOUN
ijtc-661	71	3	the	the	DET
ijtc-661	71	4	research	research	NOUN
ijtc-661	71	5	model	model	NOUN
ijtc-661	71	6	that	that	PRON
ijtc-661	71	7	can	can	AUX
ijtc-661	71	8	be	be	AUX
ijtc-661	71	9	formulated	formulate	VERB
ijtc-661	71	10	by	by	ADP
ijtc-661	71	11	researchers	researcher	NOUN
ijtc-661	71	12	where	where	SCONJ
ijtc-661	71	13	corporate	corporate	ADJ
ijtc-661	71	14	governance	governance	NOUN
ijtc-661	71	15	is	be	AUX
ijtc-661	71	16	expressed	express	VERB
ijtc-661	71	17	by	by	ADP
ijtc-661	71	18	institutional	institutional	ADJ
ijtc-661	71	19	ownership	ownership	NOUN
ijtc-661	71	20	and	and	CCONJ
ijtc-661	71	21	corporate	corporate	ADJ
ijtc-661	71	22	social	social	ADJ
ijtc-661	71	23	responsibility	responsibility	NOUN
ijtc-661	71	24	as	as	ADP
ijtc-661	71	25	independent	independent	ADJ
ijtc-661	71	26	variables	variable	NOUN
ijtc-661	71	27	.	.	PUNCT
ijtc-661	72	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-661	72	2	determinants	determinant	NOUN
ijtc-661	72	3	of	of	ADP
ijtc-661	72	4	tax	tax	NOUN
ijtc-661	72	5	avoidance	avoidance	NOUN
ijtc-661	72	6	and	and	CCONJ
ijtc-661	72	7	audit	audit	NOUN
ijtc-661	72	8	quality	quality	NOUN
ijtc-661	72	9	as	as	ADP
ijtc-661	72	10	a	a	DET
ijtc-661	72	11	moderating	moderate	VERB
ijtc-661	72	12	variable	variable	ADJ
ijtc-661	72	13	mashuri	mashuri	PROPN
ijtc-661	72	14	120	120	NUM
ijtc-661	72	15	|	|	NOUN
ijtc-661	72	16	ilomata	ilomata	PROPN
ijtc-661	72	17	international	international	ADJ
ijtc-661	72	18	journal	journal	NOUN
ijtc-661	72	19	of	of	ADP
ijtc-661	72	20	tax	tax	PROPN
ijtc-661	72	21	&	&	CCONJ
ijtc-661	72	22	accounting	accounting	PROPN
ijtc-661	72	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-661	72	24	meanwhile	meanwhile	ADV
ijtc-661	72	25	,	,	PUNCT
ijtc-661	72	26	audit	audit	NOUN
ijtc-661	72	27	quality	quality	NOUN
ijtc-661	72	28	is	be	AUX
ijtc-661	72	29	a	a	DET
ijtc-661	72	30	moderating	moderate	VERB
ijtc-661	72	31	variable	variable	NOUN
ijtc-661	72	32	to	to	PART
ijtc-661	72	33	test	test	VERB
ijtc-661	72	34	whether	whether	SCONJ
ijtc-661	72	35	audit	audit	NOUN
ijtc-661	72	36	quality	quality	NOUN
ijtc-661	72	37	can	can	AUX
ijtc-661	72	38	moderate	moderate	VERB
ijtc-661	72	39	the	the	DET
ijtc-661	72	40	relationship	relationship	NOUN
ijtc-661	72	41	between	between	ADP
ijtc-661	72	42	the	the	DET
ijtc-661	72	43	two	two	NUM
ijtc-661	72	44	variables	variable	NOUN
ijtc-661	72	45	on	on	ADP
ijtc-661	72	46	tax	tax	NOUN
ijtc-661	72	47	avoidance	avoidance	NOUN
ijtc-661	72	48	.	.	PUNCT
ijtc-661	73	1	the	the	DET
ijtc-661	73	2	practice	practice	NOUN
ijtc-661	73	3	of	of	ADP
ijtc-661	73	4	tax	tax	NOUN
ijtc-661	73	5	avoidance	avoidance	NOUN
ijtc-661	73	6	in	in	ADP
ijtc-661	73	7	various	various	ADJ
ijtc-661	73	8	sectors	sector	NOUN
ijtc-661	73	9	in	in	ADP
ijtc-661	73	10	indonesia	indonesia	PROPN
ijtc-661	73	11	is	be	AUX
ijtc-661	73	12	the	the	DET
ijtc-661	73	13	main	main	ADJ
ijtc-661	73	14	concern	concern	NOUN
ijtc-661	73	15	of	of	ADP
ijtc-661	73	16	various	various	ADJ
ijtc-661	73	17	parties	party	NOUN
ijtc-661	73	18	.	.	PUNCT
ijtc-661	74	1	it	it	PRON
ijtc-661	74	2	is	be	AUX
ijtc-661	74	3	undeniable	undeniable	ADJ
ijtc-661	74	4	,	,	PUNCT
ijtc-661	74	5	tax	tax	NOUN
ijtc-661	74	6	avoidance	avoidance	NOUN
ijtc-661	74	7	can	can	AUX
ijtc-661	74	8	occur	occur	VERB
ijtc-661	74	9	because	because	SCONJ
ijtc-661	74	10	of	of	ADP
ijtc-661	74	11	differences	difference	NOUN
ijtc-661	74	12	in	in	ADP
ijtc-661	74	13	interests	interest	NOUN
ijtc-661	74	14	between	between	ADP
ijtc-661	74	15	management	management	NOUN
ijtc-661	74	16	and	and	CCONJ
ijtc-661	74	17	the	the	DET
ijtc-661	74	18	government	government	NOUN
ijtc-661	74	19	,	,	PUNCT
ijtc-661	74	20	giving	give	VERB
ijtc-661	74	21	rise	rise	NOUN
ijtc-661	74	22	to	to	ADP
ijtc-661	74	23	agency	agency	NOUN
ijtc-661	74	24	theory	theory	NOUN
ijtc-661	74	25	that	that	PRON
ijtc-661	74	26	can	can	AUX
ijtc-661	74	27	solve	solve	VERB
ijtc-661	74	28	agency	agency	NOUN
ijtc-661	74	29	problems	problem	NOUN
ijtc-661	74	30	that	that	PRON
ijtc-661	74	31	arise	arise	VERB
ijtc-661	74	32	.	.	PUNCT
ijtc-661	75	1	for	for	ADP
ijtc-661	75	2	this	this	DET
ijtc-661	75	3	reason	reason	NOUN
ijtc-661	75	4	,	,	PUNCT
ijtc-661	75	5	a	a	DET
ijtc-661	75	6	system	system	NOUN
ijtc-661	75	7	is	be	AUX
ijtc-661	75	8	needed	need	VERB
ijtc-661	75	9	that	that	PRON
ijtc-661	75	10	can	can	AUX
ijtc-661	75	11	regulate	regulate	VERB
ijtc-661	75	12	relations	relation	NOUN
ijtc-661	75	13	with	with	ADP
ijtc-661	75	14	interested	interested	ADJ
ijtc-661	75	15	parties	party	NOUN
ijtc-661	75	16	in	in	ADP
ijtc-661	75	17	policy	policy	NOUN
ijtc-661	75	18	making	making	NOUN
ijtc-661	75	19	,	,	PUNCT
ijtc-661	75	20	especially	especially	ADV
ijtc-661	75	21	related	relate	VERB
ijtc-661	75	22	to	to	ADP
ijtc-661	75	23	taxation	taxation	NOUN
ijtc-661	75	24	.	.	PUNCT
ijtc-661	76	1	the	the	DET
ijtc-661	76	2	system	system	NOUN
ijtc-661	76	3	is	be	AUX
ijtc-661	76	4	corporate	corporate	ADJ
ijtc-661	76	5	governance	governance	NOUN
ijtc-661	76	6	.	.	PUNCT
ijtc-661	77	1	the	the	DET
ijtc-661	77	2	function	function	NOUN
ijtc-661	77	3	of	of	ADP
ijtc-661	77	4	corporate	corporate	ADJ
ijtc-661	77	5	governance	governance	NOUN
ijtc-661	77	6	is	be	AUX
ijtc-661	77	7	to	to	PART
ijtc-661	77	8	monitor	monitor	VERB
ijtc-661	77	9	the	the	DET
ijtc-661	77	10	decisions	decision	NOUN
ijtc-661	77	11	chosen	choose	VERB
ijtc-661	77	12	by	by	ADP
ijtc-661	77	13	the	the	DET
ijtc-661	77	14	company	company	NOUN
ijtc-661	77	15	so	so	SCONJ
ijtc-661	77	16	as	as	SCONJ
ijtc-661	77	17	not	not	PART
ijtc-661	77	18	to	to	PART
ijtc-661	77	19	damage	damage	VERB
ijtc-661	77	20	the	the	DET
ijtc-661	77	21	image	image	NOUN
ijtc-661	77	22	(	(	PUNCT
ijtc-661	77	23	fitri	fitri	NOUN
ijtc-661	77	24	et	et	PROPN
ijtc-661	77	25	al	al	PROPN
ijtc-661	77	26	.	.	PROPN
ijtc-661	77	27	,	,	PUNCT
ijtc-661	77	28	2019	2019	NUM
ijtc-661	77	29	)	)	PUNCT
ijtc-661	77	30	.	.	PUNCT
ijtc-661	78	1	there	there	PRON
ijtc-661	78	2	are	be	VERB
ijtc-661	78	3	several	several	ADJ
ijtc-661	78	4	components	component	NOUN
ijtc-661	78	5	included	include	VERB
ijtc-661	78	6	in	in	ADP
ijtc-661	78	7	corporate	corporate	ADJ
ijtc-661	78	8	governance	governance	NOUN
ijtc-661	78	9	,	,	PUNCT
ijtc-661	78	10	one	one	NUM
ijtc-661	78	11	of	of	ADP
ijtc-661	78	12	which	which	PRON
ijtc-661	78	13	is	be	AUX
ijtc-661	78	14	institutional	institutional	ADJ
ijtc-661	78	15	ownership	ownership	NOUN
ijtc-661	78	16	which	which	PRON
ijtc-661	78	17	is	be	AUX
ijtc-661	78	18	considered	consider	VERB
ijtc-661	78	19	to	to	PART
ijtc-661	78	20	be	be	AUX
ijtc-661	78	21	able	able	ADJ
ijtc-661	78	22	to	to	PART
ijtc-661	78	23	influence	influence	VERB
ijtc-661	78	24	company	company	NOUN
ijtc-661	78	25	policy	policy	NOUN
ijtc-661	78	26	with	with	ADP
ijtc-661	78	27	effective	effective	ADJ
ijtc-661	78	28	supervision	supervision	NOUN
ijtc-661	78	29	of	of	ADP
ijtc-661	78	30	management	management	NOUN
ijtc-661	78	31	performance	performance	NOUN
ijtc-661	78	32	and	and	CCONJ
ijtc-661	78	33	optimal	optimal	ADJ
ijtc-661	78	34	monitoring	monitoring	NOUN
ijtc-661	78	35	.	.	PUNCT
ijtc-661	79	1	in	in	ADP
ijtc-661	79	2	addition	addition	NOUN
ijtc-661	79	3	to	to	ADP
ijtc-661	79	4	agency	agency	NOUN
ijtc-661	79	5	theory	theory	NOUN
ijtc-661	79	6	,	,	PUNCT
ijtc-661	79	7	stakeholder	stakeholder	NOUN
ijtc-661	79	8	theory	theory	NOUN
ijtc-661	79	9	is	be	AUX
ijtc-661	79	10	also	also	ADV
ijtc-661	79	11	needed	need	VERB
ijtc-661	79	12	so	so	SCONJ
ijtc-661	79	13	that	that	SCONJ
ijtc-661	79	14	companies	company	NOUN
ijtc-661	79	15	are	be	AUX
ijtc-661	79	16	able	able	ADJ
ijtc-661	79	17	to	to	PART
ijtc-661	79	18	consider	consider	VERB
ijtc-661	79	19	the	the	DET
ijtc-661	79	20	needs	need	NOUN
ijtc-661	79	21	of	of	ADP
ijtc-661	79	22	stakeholders	stakeholder	NOUN
ijtc-661	79	23	and	and	CCONJ
ijtc-661	79	24	the	the	DET
ijtc-661	79	25	environment	environment	NOUN
ijtc-661	79	26	affected	affect	VERB
ijtc-661	79	27	by	by	ADP
ijtc-661	79	28	the	the	DET
ijtc-661	79	29	company	company	NOUN
ijtc-661	79	30	's	's	PART
ijtc-661	79	31	activities	activity	NOUN
ijtc-661	79	32	.	.	PUNCT
ijtc-661	80	1	one	one	NUM
ijtc-661	80	2	way	way	NOUN
ijtc-661	80	3	that	that	PRON
ijtc-661	80	4	must	must	AUX
ijtc-661	80	5	be	be	AUX
ijtc-661	80	6	done	do	VERB
ijtc-661	80	7	by	by	ADP
ijtc-661	80	8	the	the	DET
ijtc-661	80	9	company	company	NOUN
ijtc-661	80	10	is	be	AUX
ijtc-661	80	11	to	to	PART
ijtc-661	80	12	carry	carry	VERB
ijtc-661	80	13	out	out	ADP
ijtc-661	80	14	social	social	ADJ
ijtc-661	80	15	responsibility	responsibility	NOUN
ijtc-661	80	16	(	(	PUNCT
ijtc-661	80	17	csr	csr	NOUN
ijtc-661	80	18	)	)	PUNCT
ijtc-661	80	19	activities	activity	NOUN
ijtc-661	80	20	.	.	PUNCT
ijtc-661	81	1	several	several	ADJ
ijtc-661	81	2	studies	study	NOUN
ijtc-661	81	3	say	say	VERB
ijtc-661	81	4	that	that	SCONJ
ijtc-661	81	5	companies	company	NOUN
ijtc-661	81	6	that	that	PRON
ijtc-661	81	7	implement	implement	VERB
ijtc-661	81	8	csr	csr	NOUN
ijtc-661	81	9	activities	activity	NOUN
ijtc-661	81	10	tend	tend	VERB
ijtc-661	81	11	not	not	PART
ijtc-661	81	12	to	to	PART
ijtc-661	81	13	do	do	VERB
ijtc-661	81	14	tax	tax	NOUN
ijtc-661	81	15	avoidance	avoidance	NOUN
ijtc-661	81	16	.	.	PUNCT
ijtc-661	82	1	however	however	ADV
ijtc-661	82	2	,	,	PUNCT
ijtc-661	82	3	due	due	ADP
ijtc-661	82	4	to	to	ADP
ijtc-661	82	5	the	the	DET
ijtc-661	82	6	unclear	unclear	ADJ
ijtc-661	82	7	guidelines	guideline	NOUN
ijtc-661	82	8	for	for	ADP
ijtc-661	82	9	implementing	implement	VERB
ijtc-661	82	10	csr	csr	NOUN
ijtc-661	82	11	activities	activity	NOUN
ijtc-661	82	12	,	,	PUNCT
ijtc-661	82	13	it	it	PRON
ijtc-661	82	14	is	be	AUX
ijtc-661	82	15	likely	likely	ADJ
ijtc-661	82	16	that	that	SCONJ
ijtc-661	82	17	a	a	DET
ijtc-661	82	18	lot	lot	NOUN
ijtc-661	82	19	of	of	ADP
ijtc-661	82	20	information	information	NOUN
ijtc-661	82	21	is	be	AUX
ijtc-661	82	22	hidden	hide	VERB
ijtc-661	82	23	by	by	ADP
ijtc-661	82	24	the	the	DET
ijtc-661	82	25	company	company	NOUN
ijtc-661	82	26	(	(	PUNCT
ijtc-661	82	27	apriliyana	apriliyana	PROPN
ijtc-661	82	28	&	&	CCONJ
ijtc-661	82	29	suryarini	suryarini	NOUN
ijtc-661	82	30	,	,	PUNCT
ijtc-661	82	31	2018	2018	NUM
ijtc-661	82	32	)	)	PUNCT
ijtc-661	82	33	.	.	PUNCT
ijtc-661	83	1	this	this	PRON
ijtc-661	83	2	will	will	AUX
ijtc-661	83	3	affect	affect	VERB
ijtc-661	83	4	decision	decision	NOUN
ijtc-661	83	5	making	making	NOUN
ijtc-661	83	6	for	for	ADP
ijtc-661	83	7	stakeholders	stakeholder	NOUN
ijtc-661	83	8	.	.	PUNCT
ijtc-661	84	1	to	to	PART
ijtc-661	84	2	ensure	ensure	VERB
ijtc-661	84	3	that	that	SCONJ
ijtc-661	84	4	there	there	PRON
ijtc-661	84	5	are	be	VERB
ijtc-661	84	6	no	no	DET
ijtc-661	84	7	assumptions	assumption	NOUN
ijtc-661	84	8	from	from	ADP
ijtc-661	84	9	management	management	NOUN
ijtc-661	84	10	behavior	behavior	NOUN
ijtc-661	84	11	that	that	PRON
ijtc-661	84	12	lead	lead	VERB
ijtc-661	84	13	to	to	ADP
ijtc-661	84	14	tax	tax	NOUN
ijtc-661	84	15	avoidance	avoidance	NOUN
ijtc-661	84	16	practices	practice	NOUN
ijtc-661	84	17	,	,	PUNCT
ijtc-661	84	18	it	it	PRON
ijtc-661	84	19	is	be	AUX
ijtc-661	84	20	necessary	necessary	ADJ
ijtc-661	84	21	to	to	PART
ijtc-661	84	22	support	support	VERB
ijtc-661	84	23	audit	audit	NOUN
ijtc-661	84	24	quality	quality	NOUN
ijtc-661	84	25	.	.	PUNCT
ijtc-661	85	1	a	a	DET
ijtc-661	85	2	qualified	qualified	ADJ
ijtc-661	85	3	auditor	auditor	NOUN
ijtc-661	85	4	is	be	AUX
ijtc-661	85	5	able	able	ADJ
ijtc-661	85	6	to	to	PART
ijtc-661	85	7	reduce	reduce	VERB
ijtc-661	85	8	information	information	NOUN
ijtc-661	85	9	asymmetry	asymmetry	NOUN
ijtc-661	85	10	that	that	PRON
ijtc-661	85	11	occurs	occur	VERB
ijtc-661	85	12	within	within	ADP
ijtc-661	85	13	the	the	DET
ijtc-661	85	14	company	company	NOUN
ijtc-661	85	15	and	and	CCONJ
ijtc-661	85	16	is	be	AUX
ijtc-661	85	17	able	able	ADJ
ijtc-661	85	18	to	to	PART
ijtc-661	85	19	convey	convey	VERB
ijtc-661	85	20	any	any	DET
ijtc-661	85	21	irregularities	irregularity	NOUN
ijtc-661	85	22	or	or	CCONJ
ijtc-661	85	23	irregularities	irregularity	NOUN
ijtc-661	85	24	found	find	VERB
ijtc-661	85	25	in	in	ADP
ijtc-661	85	26	the	the	DET
ijtc-661	85	27	audited	audit	VERB
ijtc-661	85	28	financial	financial	ADJ
ijtc-661	85	29	statements	statement	NOUN
ijtc-661	85	30	so	so	SCONJ
ijtc-661	85	31	that	that	SCONJ
ijtc-661	85	32	tax	tax	NOUN
ijtc-661	85	33	avoidance	avoidance	NOUN
ijtc-661	85	34	actions	action	NOUN
ijtc-661	85	35	can	can	AUX
ijtc-661	85	36	be	be	AUX
ijtc-661	85	37	minimized	minimize	VERB
ijtc-661	85	38	by	by	ADP
ijtc-661	85	39	the	the	DET
ijtc-661	85	40	company	company	NOUN
ijtc-661	85	41	(	(	PUNCT
ijtc-661	85	42	krisna	krisna	PROPN
ijtc-661	85	43	,	,	PUNCT
ijtc-661	85	44	2019	2019	NUM
ijtc-661	85	45	)	)	PUNCT
ijtc-661	85	46	.	.	PUNCT
ijtc-661	86	1	in	in	ADP
ijtc-661	86	2	addition	addition	NOUN
ijtc-661	86	3	,	,	PUNCT
ijtc-661	86	4	with	with	ADP
ijtc-661	86	5	good	good	ADJ
ijtc-661	86	6	audit	audit	NOUN
ijtc-661	86	7	quality	quality	NOUN
ijtc-661	86	8	,	,	PUNCT
ijtc-661	86	9	it	it	PRON
ijtc-661	86	10	is	be	AUX
ijtc-661	86	11	hoped	hope	VERB
ijtc-661	86	12	that	that	SCONJ
ijtc-661	86	13	the	the	DET
ijtc-661	86	14	company	company	NOUN
ijtc-661	86	15	will	will	AUX
ijtc-661	86	16	be	be	AUX
ijtc-661	86	17	able	able	ADJ
ijtc-661	86	18	to	to	PART
ijtc-661	86	19	disclose	disclose	VERB
ijtc-661	86	20	csr	csr	NOUN
ijtc-661	86	21	activities	activity	NOUN
ijtc-661	86	22	transparently	transparently	ADV
ijtc-661	86	23	so	so	SCONJ
ijtc-661	86	24	that	that	SCONJ
ijtc-661	86	25	stakeholders	stakeholder	NOUN
ijtc-661	86	26	can	can	AUX
ijtc-661	86	27	obtain	obtain	VERB
ijtc-661	86	28	real	real	ADJ
ijtc-661	86	29	information	information	NOUN
ijtc-661	86	30	from	from	ADP
ijtc-661	86	31	the	the	DET
ijtc-661	86	32	company	company	NOUN
ijtc-661	86	33	.	.	PUNCT
ijtc-661	87	1	thus	thus	ADV
ijtc-661	87	2	,	,	PUNCT
ijtc-661	87	3	researchers	researcher	NOUN
ijtc-661	87	4	suspect	suspect	VERB
ijtc-661	87	5	that	that	SCONJ
ijtc-661	87	6	audit	audit	NOUN
ijtc-661	87	7	quality	quality	NOUN
ijtc-661	87	8	is	be	AUX
ijtc-661	87	9	considered	consider	VERB
ijtc-661	87	10	capable	capable	ADJ
ijtc-661	87	11	of	of	ADP
ijtc-661	87	12	providing	provide	VERB
ijtc-661	87	13	direct	direct	ADJ
ijtc-661	87	14	interaction	interaction	NOUN
ijtc-661	87	15	with	with	ADP
ijtc-661	87	16	institutional	institutional	ADJ
ijtc-661	87	17	ownership	ownership	NOUN
ijtc-661	87	18	and	and	CCONJ
ijtc-661	87	19	csr	csr	NOUN
ijtc-661	87	20	disclosure	disclosure	NOUN
ijtc-661	87	21	on	on	ADP
ijtc-661	87	22	tax	tax	NOUN
ijtc-661	87	23	avoidance	avoidance	NOUN
ijtc-661	87	24	practices	practice	NOUN
ijtc-661	87	25	.	.	PUNCT
ijtc-661	88	1	based	base	VERB
ijtc-661	88	2	on	on	ADP
ijtc-661	88	3	the	the	DET
ijtc-661	88	4	explanation	explanation	NOUN
ijtc-661	88	5	above	above	ADV
ijtc-661	88	6	,	,	PUNCT
ijtc-661	88	7	the	the	DET
ijtc-661	88	8	research	research	NOUN
ijtc-661	88	9	model	model	NOUN
ijtc-661	88	10	that	that	PRON
ijtc-661	88	11	can	can	AUX
ijtc-661	88	12	be	be	AUX
ijtc-661	88	13	formulated	formulate	VERB
ijtc-661	88	14	by	by	ADP
ijtc-661	88	15	researchers	researcher	NOUN
ijtc-661	88	16	is	be	AUX
ijtc-661	88	17	where	where	SCONJ
ijtc-661	88	18	corporate	corporate	ADJ
ijtc-661	88	19	governance	governance	NOUN
ijtc-661	88	20	is	be	AUX
ijtc-661	88	21	expressed	express	VERB
ijtc-661	88	22	by	by	ADP
ijtc-661	88	23	institutional	institutional	ADJ
ijtc-661	88	24	ownership	ownership	NOUN
ijtc-661	88	25	and	and	CCONJ
ijtc-661	88	26	corporate	corporate	ADJ
ijtc-661	88	27	social	social	ADJ
ijtc-661	88	28	responsibility	responsibility	NOUN
ijtc-661	88	29	as	as	ADP
ijtc-661	88	30	independent	independent	ADJ
ijtc-661	88	31	variables	variable	NOUN
ijtc-661	88	32	.	.	PUNCT
ijtc-661	89	1	meanwhile	meanwhile	ADV
ijtc-661	89	2	,	,	PUNCT
ijtc-661	89	3	audit	audit	NOUN
ijtc-661	89	4	quality	quality	NOUN
ijtc-661	89	5	is	be	AUX
ijtc-661	89	6	a	a	DET
ijtc-661	89	7	moderating	moderate	VERB
ijtc-661	89	8	variable	variable	NOUN
ijtc-661	89	9	to	to	PART
ijtc-661	89	10	test	test	VERB
ijtc-661	89	11	whether	whether	SCONJ
ijtc-661	89	12	audit	audit	NOUN
ijtc-661	89	13	quality	quality	NOUN
ijtc-661	89	14	can	can	AUX
ijtc-661	89	15	moderate	moderate	VERB
ijtc-661	89	16	the	the	DET
ijtc-661	89	17	relationship	relationship	NOUN
ijtc-661	89	18	between	between	ADP
ijtc-661	89	19	institutional	institutional	ADJ
ijtc-661	89	20	ownership	ownership	NOUN
ijtc-661	89	21	and	and	CCONJ
ijtc-661	89	22	corporate	corporate	ADJ
ijtc-661	89	23	social	social	ADJ
ijtc-661	89	24	responsibility	responsibility	NOUN
ijtc-661	89	25	on	on	ADP
ijtc-661	89	26	tax	tax	NOUN
ijtc-661	89	27	avoidance	avoidance	NOUN
ijtc-661	89	28	.	.	PUNCT
ijtc-661	90	1	method	method	VERB
ijtc-661	90	2	the	the	DET
ijtc-661	90	3	types	type	NOUN
ijtc-661	90	4	of	of	ADP
ijtc-661	90	5	data	datum	NOUN
ijtc-661	90	6	used	use	VERB
ijtc-661	90	7	are	be	AUX
ijtc-661	90	8	quantitative	quantitative	ADJ
ijtc-661	90	9	data	datum	NOUN
ijtc-661	90	10	and	and	CCONJ
ijtc-661	90	11	secondary	secondary	ADJ
ijtc-661	90	12	data(sugiyono	data(sugiyono	PROPN
ijtc-661	90	13	,	,	PUNCT
ijtc-661	90	14	2020	2020	NUM
ijtc-661	90	15	,	,	PUNCT
ijtc-661	90	16	2017	2017	NUM
ijtc-661	90	17	)	)	PUNCT
ijtc-661	90	18	.	.	PUNCT
ijtc-661	91	1	research	research	NOUN
ijtc-661	91	2	sources	source	NOUN
ijtc-661	91	3	come	come	VERB
ijtc-661	91	4	from	from	ADP
ijtc-661	91	5	annual	annual	ADJ
ijtc-661	91	6	reports	report	NOUN
ijtc-661	91	7	,	,	PUNCT
ijtc-661	91	8	independent	independent	ADJ
ijtc-661	91	9	audit	audit	NOUN
ijtc-661	91	10	reports	report	NOUN
ijtc-661	91	11	,	,	PUNCT
ijtc-661	91	12	and	and	CCONJ
ijtc-661	91	13	company	company	NOUN
ijtc-661	91	14	sustainability	sustainability	NOUN
ijtc-661	91	15	reports	report	NOUN
ijtc-661	91	16	by	by	ADP
ijtc-661	91	17	browsing	browse	VERB
ijtc-661	91	18	the	the	DET
ijtc-661	91	19	indonesia	indonesia	PROPN
ijtc-661	91	20	stock	stock	PROPN
ijtc-661	91	21	exchange	exchange	PROPN
ijtc-661	91	22	website	website	NOUN
ijtc-661	91	23	and	and	CCONJ
ijtc-661	91	24	the	the	DET
ijtc-661	91	25	company	company	NOUN
ijtc-661	91	26	's	's	PART
ijtc-661	91	27	official	official	ADJ
ijtc-661	91	28	websites	website	NOUN
ijtc-661	91	29	.	.	PUNCT
ijtc-661	92	1	researchers	researcher	NOUN
ijtc-661	92	2	determine	determine	VERB
ijtc-661	92	3	companies	company	NOUN
ijtc-661	92	4	engaged	engage	VERB
ijtc-661	92	5	in	in	ADP
ijtc-661	92	6	the	the	DET
ijtc-661	92	7	mining	mining	NOUN
ijtc-661	92	8	industry	industry	NOUN
ijtc-661	92	9	and	and	CCONJ
ijtc-661	92	10	listed	list	VERB
ijtc-661	92	11	on	on	ADP
ijtc-661	92	12	the	the	DET
ijtc-661	92	13	indonesia	indonesia	PROPN
ijtc-661	92	14	stock	stock	PROPN
ijtc-661	92	15	exchange	exchange	PROPN
ijtc-661	92	16	from	from	ADP
ijtc-661	92	17	2017	2017	NUM
ijtc-661	92	18	to	to	ADP
ijtc-661	92	19	2019	2019	NUM
ijtc-661	92	20	as	as	ADP
ijtc-661	92	21	the	the	DET
ijtc-661	92	22	population	population	NOUN
ijtc-661	92	23	in	in	ADP
ijtc-661	92	24	this	this	DET
ijtc-661	92	25	study	study	NOUN
ijtc-661	92	26	.	.	PUNCT
ijtc-661	93	1	the	the	DET
ijtc-661	93	2	sampling	sample	VERB
ijtc-661	93	3	technique	technique	NOUN
ijtc-661	93	4	was	be	AUX
ijtc-661	93	5	carried	carry	VERB
ijtc-661	93	6	out	out	ADP
ijtc-661	93	7	by	by	ADP
ijtc-661	93	8	selecting	select	VERB
ijtc-661	93	9	based	base	VERB
ijtc-661	93	10	on	on	ADP
ijtc-661	93	11	the	the	DET
ijtc-661	93	12	criteria	criterion	NOUN
ijtc-661	93	13	(	(	PUNCT
ijtc-661	93	14	purposive	purposive	ADJ
ijtc-661	93	15	sampling	sampling	NOUN
ijtc-661	93	16	method	method	NOUN
ijtc-661	93	17	)	)	PUNCT
ijtc-661	93	18	and	and	CCONJ
ijtc-661	93	19	resulted	result	VERB
ijtc-661	93	20	in	in	ADP
ijtc-661	93	21	41	41	NUM
ijtc-661	93	22	mining	mining	NOUN
ijtc-661	93	23	companies	company	NOUN
ijtc-661	93	24	for	for	ADP
ijtc-661	93	25	3	3	NUM
ijtc-661	93	26	periods	period	NOUN
ijtc-661	93	27	.	.	PUNCT
ijtc-661	94	1	the	the	DET
ijtc-661	94	2	dependent	dependent	ADJ
ijtc-661	94	3	variable	variable	NOUN
ijtc-661	94	4	in	in	ADP
ijtc-661	94	5	accordance	accordance	NOUN
ijtc-661	94	6	with	with	ADP
ijtc-661	94	7	the	the	DET
ijtc-661	94	8	research	research	NOUN
ijtc-661	94	9	issue	issue	NOUN
ijtc-661	94	10	is	be	AUX
ijtc-661	94	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-661	94	12	determinants	determinant	NOUN
ijtc-661	94	13	of	of	ADP
ijtc-661	94	14	tax	tax	NOUN
ijtc-661	94	15	avoidance	avoidance	NOUN
ijtc-661	94	16	and	and	CCONJ
ijtc-661	94	17	audit	audit	NOUN
ijtc-661	94	18	quality	quality	NOUN
ijtc-661	94	19	as	as	ADP
ijtc-661	94	20	a	a	DET
ijtc-661	94	21	moderating	moderate	VERB
ijtc-661	94	22	variable	variable	ADJ
ijtc-661	94	23	mashuri	mashuri	PROPN
ijtc-661	94	24	121	121	NUM
ijtc-661	94	25	|	|	NOUN
ijtc-661	94	26	ilomata	ilomata	PROPN
ijtc-661	94	27	international	international	ADJ
ijtc-661	94	28	journal	journal	NOUN
ijtc-661	94	29	of	of	ADP
ijtc-661	94	30	tax	tax	PROPN
ijtc-661	94	31	&	&	CCONJ
ijtc-661	94	32	accounting	account	VERB
ijtc-661	94	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-661	94	34	tax	tax	NOUN
ijtc-661	94	35	avoidance	avoidance	NOUN
ijtc-661	94	36	and	and	CCONJ
ijtc-661	94	37	makes	make	VERB
ijtc-661	94	38	audit	audit	NOUN
ijtc-661	94	39	quality	quality	NOUN
ijtc-661	94	40	a	a	DET
ijtc-661	94	41	moderating	moderate	VERB
ijtc-661	94	42	variable	variable	NOUN
ijtc-661	94	43	.	.	PUNCT
ijtc-661	95	1	meanwhile	meanwhile	ADV
ijtc-661	95	2	,	,	PUNCT
ijtc-661	95	3	institutional	institutional	ADJ
ijtc-661	95	4	ownership	ownership	NOUN
ijtc-661	95	5	and	and	CCONJ
ijtc-661	95	6	corporate	corporate	ADJ
ijtc-661	95	7	social	social	ADJ
ijtc-661	95	8	responsibility	responsibility	NOUN
ijtc-661	95	9	are	be	AUX
ijtc-661	95	10	the	the	DET
ijtc-661	95	11	selected	select	VERB
ijtc-661	95	12	independent	independent	ADJ
ijtc-661	95	13	variables	variable	NOUN
ijtc-661	95	14	.	.	PUNCT
ijtc-661	96	1	data	datum	NOUN
ijtc-661	96	2	analysis	analysis	NOUN
ijtc-661	96	3	used	use	VERB
ijtc-661	96	4	multiple	multiple	ADJ
ijtc-661	96	5	linear	linear	ADJ
ijtc-661	96	6	regression	regression	NOUN
ijtc-661	96	7	analysis	analysis	NOUN
ijtc-661	96	8	with	with	ADP
ijtc-661	96	9	moderated	moderated	ADJ
ijtc-661	96	10	regression	regression	NOUN
ijtc-661	96	11	analysis	analysis	NOUN
ijtc-661	96	12	(	(	PUNCT
ijtc-661	96	13	mra	mra	NOUN
ijtc-661	96	14	)	)	PUNCT
ijtc-661	96	15	supported	support	VERB
ijtc-661	96	16	by	by	ADP
ijtc-661	96	17	excel	excel	PROPN
ijtc-661	96	18	2013	2013	NUM
ijtc-661	96	19	and	and	CCONJ
ijtc-661	96	20	stata	stata	VERB
ijtc-661	96	21	version	version	NOUN
ijtc-661	96	22	16.0	16.0	NUM
ijtc-661	96	23	.	.	PUNCT
ijtc-661	97	1	hypothesis	hypothesis	NOUN
ijtc-661	97	2	h1	h1	PROPN
ijtc-661	97	3	:	:	PUNCT
ijtc-661	97	4	institutional	institutional	ADJ
ijtc-661	97	5	ownership	ownership	NOUN
ijtc-661	97	6	has	have	VERB
ijtc-661	97	7	a	a	DET
ijtc-661	97	8	negative	negative	ADJ
ijtc-661	97	9	effect	effect	NOUN
ijtc-661	97	10	on	on	ADP
ijtc-661	97	11	tax	tax	NOUN
ijtc-661	97	12	avoidance	avoidance	NOUN
ijtc-661	97	13	.	.	PUNCT
ijtc-661	98	1	h2	h2	NOUN
ijtc-661	98	2	:	:	PUNCT
ijtc-661	98	3	corporate	corporate	ADJ
ijtc-661	98	4	social	social	ADJ
ijtc-661	98	5	responsibility	responsibility	NOUN
ijtc-661	98	6	has	have	VERB
ijtc-661	98	7	a	a	DET
ijtc-661	98	8	positive	positive	ADJ
ijtc-661	98	9	effect	effect	NOUN
ijtc-661	98	10	on	on	ADP
ijtc-661	98	11	tax	tax	NOUN
ijtc-661	98	12	avoidance	avoidance	NOUN
ijtc-661	98	13	.	.	PUNCT
ijtc-661	99	1	h3	h3	NOUN
ijtc-661	99	2	:	:	PUNCT
ijtc-661	99	3	audit	audit	NOUN
ijtc-661	99	4	quality	quality	NOUN
ijtc-661	99	5	strengthens	strengthen	VERB
ijtc-661	99	6	the	the	DET
ijtc-661	99	7	effect	effect	NOUN
ijtc-661	99	8	of	of	ADP
ijtc-661	99	9	institutional	institutional	ADJ
ijtc-661	99	10	ownership	ownership	NOUN
ijtc-661	99	11	on	on	ADP
ijtc-661	99	12	tax	tax	NOUN
ijtc-661	99	13	avoidance	avoidance	NOUN
ijtc-661	99	14	.	.	PUNCT
ijtc-661	100	1	h4	h4	NOUN
ijtc-661	100	2	:	:	PUNCT
ijtc-661	100	3	audit	audit	NOUN
ijtc-661	100	4	quality	quality	NOUN
ijtc-661	100	5	weakens	weaken	VERB
ijtc-661	100	6	the	the	DET
ijtc-661	100	7	influence	influence	NOUN
ijtc-661	100	8	of	of	ADP
ijtc-661	100	9	corporate	corporate	ADJ
ijtc-661	100	10	social	social	ADJ
ijtc-661	100	11	responsibility	responsibility	NOUN
ijtc-661	100	12	on	on	ADP
ijtc-661	100	13	tax	tax	NOUN
ijtc-661	100	14	avoidance	avoidance	NOUN
ijtc-661	100	15	result	result	NOUN
ijtc-661	100	16	and	and	CCONJ
ijtc-661	100	17	discussion	discussion	NOUN
ijtc-661	100	18	descriptive	descriptive	ADJ
ijtc-661	100	19	statistical	statistical	ADJ
ijtc-661	100	20	analysis	analysis	NOUN
ijtc-661	100	21	the	the	DET
ijtc-661	100	22	representation	representation	NOUN
ijtc-661	100	23	of	of	ADP
ijtc-661	100	24	a	a	DET
ijtc-661	100	25	data	datum	NOUN
ijtc-661	100	26	in	in	ADP
ijtc-661	100	27	the	the	DET
ijtc-661	100	28	form	form	NOUN
ijtc-661	100	29	of	of	ADP
ijtc-661	100	30	a	a	DET
ijtc-661	100	31	table	table	NOUN
ijtc-661	100	32	that	that	PRON
ijtc-661	100	33	displays	display	VERB
ijtc-661	100	34	the	the	DET
ijtc-661	100	35	minimum	minimum	ADJ
ijtc-661	100	36	,	,	PUNCT
ijtc-661	100	37	maximum	maximum	ADJ
ijtc-661	100	38	,	,	PUNCT
ijtc-661	100	39	mean	mean	ADJ
ijtc-661	100	40	,	,	PUNCT
ijtc-661	100	41	and	and	CCONJ
ijtc-661	100	42	standard	standard	ADJ
ijtc-661	100	43	deviation	deviation	NOUN
ijtc-661	100	44	values	value	NOUN
ijtc-661	100	45	is	be	AUX
ijtc-661	100	46	called	call	VERB
ijtc-661	100	47	descriptive	descriptive	ADJ
ijtc-661	100	48	statistics	statistic	NOUN
ijtc-661	100	49	.	.	PUNCT
ijtc-661	101	1	the	the	DET
ijtc-661	101	2	following	follow	VERB
ijtc-661	101	3	is	be	AUX
ijtc-661	101	4	the	the	DET
ijtc-661	101	5	result	result	NOUN
ijtc-661	101	6	of	of	ADP
ijtc-661	101	7	processing	process	VERB
ijtc-661	101	8	descriptive	descriptive	ADJ
ijtc-661	101	9	statistical	statistical	ADJ
ijtc-661	101	10	data	datum	NOUN
ijtc-661	101	11	:	:	PUNCT
ijtc-661	101	12	tabel	tabel	NOUN
ijtc-661	101	13	2	2	NUM
ijtc-661	101	14	.	.	PUNCT
ijtc-661	101	15	descriptive	descriptive	ADJ
ijtc-661	101	16	statistics	statistic	NOUN
ijtc-661	101	17	n	n	PRON
ijtc-661	102	1	minimum	minimum	ADJ
ijtc-661	102	2	maximum	maximum	ADJ
ijtc-661	102	3	mean	mean	ADJ
ijtc-661	102	4	std	std	PROPN
ijtc-661	102	5	.	.	PROPN
ijtc-661	102	6	dev	dev	PROPN
ijtc-661	102	7	.	.	PUNCT
ijtc-661	103	1	abtd	abtd	NOUN
ijtc-661	103	2	(	(	PUNCT
ijtc-661	103	3	y	y	NOUN
ijtc-661	103	4	)	)	PUNCT
ijtc-661	103	5	123	123	NUM
ijtc-661	103	6	-0.1487358	-0.1487358	NOUN
ijtc-661	103	7	0.1524333	0.1524333	NUM
ijtc-661	103	8	0.0079838	0.0079838	NUM
ijtc-661	103	9	0.0486565	0.0486565	NUM
ijtc-661	103	10	inst	inst	NOUN
ijtc-661	103	11	(	(	PUNCT
ijtc-661	103	12	x1	x1	PROPN
ijtc-661	103	13	)	)	PUNCT
ijtc-661	103	14	123	123	NUM
ijtc-661	103	15	0	0	NUM
ijtc-661	103	16	0.7816	0.7816	NUM
ijtc-661	103	17	0.2081256	0.2081256	NUM
ijtc-661	103	18	0.2550169	0.2550169	NUM
ijtc-661	103	19	csr	csr	X
ijtc-661	103	20	(	(	PUNCT
ijtc-661	103	21	x2	x2	PROPN
ijtc-661	103	22	)	)	PUNCT
ijtc-661	103	23	123	123	NUM
ijtc-661	103	24	0.043956	0.043956	NUM
ijtc-661	103	25	0.5934066	0.5934066	NUM
ijtc-661	103	26	0.2565042	0.2565042	NUM
ijtc-661	103	27	0.1151015	0.1151015	NUM
ijtc-661	103	28	aq	aq	X
ijtc-661	103	29	(	(	PUNCT
ijtc-661	103	30	z	z	NOUN
ijtc-661	103	31	)	)	PUNCT
ijtc-661	103	32	123	123	NUM
ijtc-661	103	33	0	0	NUM
ijtc-661	103	34	1	1	NUM
ijtc-661	103	35	0.4188034	0.4188034	NUM
ijtc-661	103	36	0.4954851	0.4954851	NUM
ijtc-661	103	37	inst_aq	inst_aq	NOUN
ijtc-661	103	38	123	123	NUM
ijtc-661	103	39	0	0	NUM
ijtc-661	103	40	0.7816	0.7816	NUM
ijtc-661	103	41	0.0678256	0.0678256	NUM
ijtc-661	103	42	0.2018988	0.2018988	NUM
ijtc-661	103	43	csr_aq	csr_aq	NOUN
ijtc-661	103	44	121	121	NUM
ijtc-661	103	45	0	0	NUM
ijtc-661	103	46	0.5934066	0.5934066	NUM
ijtc-661	103	47	0.1251057	0.1251057	NUM
ijtc-661	103	48	0.165716	0.165716	NUM
ijtc-661	103	49	source	source	NOUN
ijtc-661	103	50	:	:	PUNCT
ijtc-661	103	51	process	process	NOUN
ijtc-661	103	52	data	datum	NOUN
ijtc-661	103	53	with	with	ADP
ijtc-661	103	54	stata	stata	NOUN
ijtc-661	103	55	v.16.0	v.16.0	PROPN
ijtc-661	103	56	.	.	PUNCT
ijtc-661	103	57	(	(	PUNCT
ijtc-661	103	58	2021	2021	NUM
ijtc-661	103	59	)	)	PUNCT
ijtc-661	103	60	.	.	PUNCT
ijtc-661	104	1	based	base	VERB
ijtc-661	104	2	on	on	ADP
ijtc-661	104	3	the	the	DET
ijtc-661	104	4	results	result	NOUN
ijtc-661	104	5	of	of	ADP
ijtc-661	104	6	the	the	DET
ijtc-661	104	7	descriptive	descriptive	ADJ
ijtc-661	104	8	statistical	statistical	ADJ
ijtc-661	104	9	data	datum	NOUN
ijtc-661	104	10	presented	present	VERB
ijtc-661	104	11	in	in	ADP
ijtc-661	104	12	table	table	NOUN
ijtc-661	104	13	2	2	NUM
ijtc-661	104	14	,	,	PUNCT
ijtc-661	104	15	the	the	DET
ijtc-661	104	16	residual	residual	ADJ
ijtc-661	104	17	value	value	NOUN
ijtc-661	104	18	generated	generate	VERB
ijtc-661	104	19	from	from	ADP
ijtc-661	104	20	the	the	DET
ijtc-661	104	21	btd	btd	PROPN
ijtc-661	104	22	regression	regression	NOUN
ijtc-661	104	23	has	have	VERB
ijtc-661	104	24	the	the	DET
ijtc-661	104	25	lowest	low	ADJ
ijtc-661	104	26	value	value	NOUN
ijtc-661	104	27	of	of	ADP
ijtc-661	104	28	-0.1487	-0.1487	NOUN
ijtc-661	104	29	and	and	CCONJ
ijtc-661	104	30	the	the	DET
ijtc-661	104	31	highest	high	ADJ
ijtc-661	104	32	value	value	NOUN
ijtc-661	104	33	of	of	ADP
ijtc-661	104	34	0.1524	0.1524	NUM
ijtc-661	104	35	.	.	PUNCT
ijtc-661	105	1	furthermore	furthermore	ADV
ijtc-661	105	2	,	,	PUNCT
ijtc-661	105	3	the	the	DET
ijtc-661	105	4	mean	mean	NOUN
ijtc-661	105	5	obtained	obtain	VERB
ijtc-661	105	6	by	by	ADP
ijtc-661	105	7	tax	tax	NOUN
ijtc-661	105	8	avoidance	avoidance	NOUN
ijtc-661	105	9	is	be	AUX
ijtc-661	105	10	0.0079	0.0079	NUM
ijtc-661	105	11	,	,	PUNCT
ijtc-661	105	12	it	it	PRON
ijtc-661	105	13	means	mean	VERB
ijtc-661	105	14	that	that	SCONJ
ijtc-661	105	15	the	the	DET
ijtc-661	105	16	tax	tax	NOUN
ijtc-661	105	17	profit	profit	NOUN
ijtc-661	105	18	reported	report	VERB
ijtc-661	105	19	in	in	ADP
ijtc-661	105	20	the	the	DET
ijtc-661	105	21	financial	financial	ADJ
ijtc-661	105	22	statements	statement	NOUN
ijtc-661	105	23	of	of	ADP
ijtc-661	105	24	mining	mining	NOUN
ijtc-661	105	25	companies	company	NOUN
ijtc-661	105	26	is	be	AUX
ijtc-661	105	27	on	on	ADP
ijtc-661	105	28	average	average	ADJ
ijtc-661	105	29	smaller	small	ADJ
ijtc-661	105	30	than	than	ADP
ijtc-661	105	31	the	the	DET
ijtc-661	105	32	accounting	accounting	NOUN
ijtc-661	105	33	profit	profit	NOUN
ijtc-661	105	34	.	.	PUNCT
ijtc-661	106	1	the	the	PRON
ijtc-661	106	2	closer	close	ADV
ijtc-661	106	3	the	the	DET
ijtc-661	106	4	abtd	abtd	NOUN
ijtc-661	106	5	is	be	AUX
ijtc-661	106	6	to	to	ADP
ijtc-661	106	7	0	0	NUM
ijtc-661	106	8	,	,	PUNCT
ijtc-661	106	9	the	the	PRON
ijtc-661	106	10	less	less	ADV
ijtc-661	106	11	likely	likely	ADJ
ijtc-661	106	12	the	the	DET
ijtc-661	106	13	company	company	NOUN
ijtc-661	106	14	is	be	AUX
ijtc-661	106	15	to	to	PART
ijtc-661	106	16	do	do	VERB
ijtc-661	106	17	tax	tax	NOUN
ijtc-661	106	18	avoidance	avoidance	NOUN
ijtc-661	106	19	.	.	PUNCT
ijtc-661	107	1	the	the	DET
ijtc-661	107	2	results	result	NOUN
ijtc-661	107	3	that	that	PRON
ijtc-661	107	4	refer	refer	VERB
ijtc-661	107	5	to	to	ADP
ijtc-661	107	6	institutional	institutional	ADJ
ijtc-661	107	7	ownership	ownership	NOUN
ijtc-661	107	8	present	present	ADJ
ijtc-661	107	9	a	a	DET
ijtc-661	107	10	minimum	minimum	ADJ
ijtc-661	107	11	value	value	NOUN
ijtc-661	107	12	of	of	ADP
ijtc-661	107	13	0	0	NUM
ijtc-661	107	14	in	in	ADP
ijtc-661	107	15	companies	company	NOUN
ijtc-661	107	16	that	that	PRON
ijtc-661	107	17	,	,	PUNCT
ijtc-661	107	18	it	it	PRON
ijtc-661	107	19	shows	show	VERB
ijtc-661	107	20	,	,	PUNCT
ijtc-661	107	21	there	there	PRON
ijtc-661	107	22	are	be	VERB
ijtc-661	107	23	3	3	NUM
ijtc-661	107	24	companies	company	NOUN
ijtc-661	107	25	in	in	ADP
ijtc-661	107	26	this	this	DET
ijtc-661	107	27	sample	sample	NOUN
ijtc-661	107	28	do	do	AUX
ijtc-661	107	29	not	not	PART
ijtc-661	107	30	have	have	VERB
ijtc-661	107	31	a	a	DET
ijtc-661	107	32	share	share	NOUN
ijtc-661	107	33	ownership	ownership	NOUN
ijtc-661	107	34	proportion	proportion	NOUN
ijtc-661	107	35	of	of	ADP
ijtc-661	107	36	financial	financial	ADJ
ijtc-661	107	37	services	service	NOUN
ijtc-661	107	38	institutions	institution	NOUN
ijtc-661	107	39	and	and	CCONJ
ijtc-661	107	40	it	it	PRON
ijtc-661	107	41	reach	reach	VERB
ijtc-661	107	42	a	a	DET
ijtc-661	107	43	maximum	maximum	ADJ
ijtc-661	107	44	value	value	NOUN
ijtc-661	107	45	of	of	ADP
ijtc-661	107	46	0.7816	0.7816	PRON
ijtc-661	107	47	within	within	ADP
ijtc-661	107	48	a	a	DET
ijtc-661	107	49	mean	mean	ADJ
ijtc-661	107	50	value	value	NOUN
ijtc-661	107	51	shows	show	VERB
ijtc-661	107	52	20.81	20.81	NUM
ijtc-661	107	53	%	%	NOUN
ijtc-661	107	54	most	most	ADJ
ijtc-661	107	55	mining	mining	NOUN
ijtc-661	107	56	companies	company	NOUN
ijtc-661	107	57	in	in	ADP
ijtc-661	107	58	indonesia	indonesia	PROPN
ijtc-661	107	59	have	have	VERB
ijtc-661	107	60	institutional	institutional	ADJ
ijtc-661	107	61	share	share	NOUN
ijtc-661	107	62	ownership	ownership	NOUN
ijtc-661	107	63	solely	solely	ADV
ijtc-661	107	64	.	.	PUNCT
ijtc-661	108	1	meanwhile	meanwhile	ADV
ijtc-661	108	2	,	,	PUNCT
ijtc-661	108	3	the	the	DET
ijtc-661	108	4	average	average	NOUN
ijtc-661	108	5	for	for	ADP
ijtc-661	108	6	corporate	corporate	ADJ
ijtc-661	108	7	social	social	ADJ
ijtc-661	108	8	responsibility	responsibility	NOUN
ijtc-661	108	9	is	be	AUX
ijtc-661	108	10	25,65	25,65	NUM
ijtc-661	108	11	%	%	NOUN
ijtc-661	108	12	of	of	ADP
ijtc-661	108	13	mining	mining	NOUN
ijtc-661	108	14	companies	company	NOUN
ijtc-661	108	15	in	in	ADP
ijtc-661	108	16	this	this	DET
ijtc-661	108	17	sample	sample	NOUN
ijtc-661	108	18	have	have	VERB
ijtc-661	108	19	average	average	ADJ
ijtc-661	108	20	csr	csr	NOUN
ijtc-661	108	21	disclosure	disclosure	NOUN
ijtc-661	108	22	items	item	NOUN
ijtc-661	108	23	the	the	DET
ijtc-661	108	24	lowest	low	ADJ
ijtc-661	108	25	value	value	NOUN
ijtc-661	108	26	generated	generate	VERB
ijtc-661	108	27	from	from	ADP
ijtc-661	108	28	this	this	DET
ijtc-661	108	29	variable	variable	NOUN
ijtc-661	108	30	is	be	AUX
ijtc-661	108	31	4,395	4,395	NUM
ijtc-661	108	32	%	%	NOUN
ijtc-661	108	33	meanwhile	meanwhile	ADV
ijtc-661	108	34	,	,	PUNCT
ijtc-661	108	35	the	the	DET
ijtc-661	108	36	highest	high	ADJ
ijtc-661	108	37	value	value	NOUN
ijtc-661	108	38	of	of	ADP
ijtc-661	108	39	csr	csr	NOUN
ijtc-661	108	40	disclosure	disclosure	NOUN
ijtc-661	108	41	is	be	AUX
ijtc-661	108	42	around	around	ADP
ijtc-661	108	43	59,34	59,34	NUM
ijtc-661	108	44	%	%	NOUN
ijtc-661	108	45	from	from	ADP
ijtc-661	108	46	total	total	ADJ
ijtc-661	108	47	item	item	NOUN
ijtc-661	108	48	achievements	achievement	NOUN
ijtc-661	108	49	.	.	PUNCT
ijtc-661	109	1	audit	audit	NOUN
ijtc-661	109	2	quality	quality	NOUN
ijtc-661	109	3	resulted	result	VERB
ijtc-661	109	4	in	in	ADP
ijtc-661	109	5	a	a	DET
ijtc-661	109	6	mean	mean	ADJ
ijtc-661	109	7	value	value	NOUN
ijtc-661	109	8	of	of	ADP
ijtc-661	109	9	41,88	41,88	NOUN
ijtc-661	109	10	%	%	NOUN
ijtc-661	109	11	,	,	PUNCT
ijtc-661	109	12	it	it	PRON
ijtc-661	109	13	means	mean	VERB
ijtc-661	109	14	that	that	SCONJ
ijtc-661	109	15	big	big	ADJ
ijtc-661	109	16	4	4	NUM
ijtc-661	109	17	kap	kap	NOUN
ijtc-661	109	18	audited	audit	VERB
ijtc-661	109	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-661	109	20	determinants	determinant	NOUN
ijtc-661	109	21	of	of	ADP
ijtc-661	109	22	tax	tax	NOUN
ijtc-661	109	23	avoidance	avoidance	NOUN
ijtc-661	109	24	and	and	CCONJ
ijtc-661	109	25	audit	audit	NOUN
ijtc-661	109	26	quality	quality	NOUN
ijtc-661	109	27	as	as	ADP
ijtc-661	109	28	a	a	DET
ijtc-661	109	29	moderating	moderate	VERB
ijtc-661	109	30	variable	variable	ADJ
ijtc-661	109	31	mashuri	mashuri	PROPN
ijtc-661	109	32	122	122	NUM
ijtc-661	109	33	|	|	ADV
ijtc-661	109	34	ilomata	ilomata	PROPN
ijtc-661	109	35	international	international	ADJ
ijtc-661	109	36	journal	journal	NOUN
ijtc-661	109	37	of	of	ADP
ijtc-661	109	38	tax	tax	PROPN
ijtc-661	109	39	&	&	CCONJ
ijtc-661	109	40	accounting	account	VERB
ijtc-661	109	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-661	109	42	the	the	DET
ijtc-661	109	43	financial	financial	ADJ
ijtc-661	109	44	statements	statement	NOUN
ijtc-661	109	45	of	of	ADP
ijtc-661	109	46	the	the	DET
ijtc-661	109	47	sample	sample	NOUN
ijtc-661	109	48	and	and	CCONJ
ijtc-661	109	49	the	the	DET
ijtc-661	109	50	rest	rest	NOUN
ijtc-661	109	51	by	by	ADP
ijtc-661	109	52	kaps	kap	NOUN
ijtc-661	109	53	not	not	PART
ijtc-661	109	54	categories	category	NOUN
ijtc-661	109	55	of	of	ADP
ijtc-661	109	56	the	the	DET
ijtc-661	109	57	big	big	ADJ
ijtc-661	109	58	4	4	NUM
ijtc-661	109	59	.	.	PUNCT
ijtc-661	110	1	the	the	DET
ijtc-661	110	2	mean	mean	NOUN
ijtc-661	110	3	for	for	ADP
ijtc-661	110	4	institutional	institutional	ADJ
ijtc-661	110	5	ownership	ownership	NOUN
ijtc-661	110	6	and	and	CCONJ
ijtc-661	110	7	csr	csr	NOUN
ijtc-661	110	8	disclosure	disclosure	NOUN
ijtc-661	110	9	moderated	moderate	VERB
ijtc-661	110	10	by	by	ADP
ijtc-661	110	11	audit	audit	NOUN
ijtc-661	110	12	quality	quality	NOUN
ijtc-661	110	13	were	be	AUX
ijtc-661	110	14	0.0678256	0.0678256	NUM
ijtc-661	110	15	and	and	CCONJ
ijtc-661	110	16	0.1251057	0.1251057	NUM
ijtc-661	110	17	,	,	PUNCT
ijtc-661	110	18	respectively	respectively	ADV
ijtc-661	110	19	.	.	PUNCT
ijtc-661	111	1	most	most	ADJ
ijtc-661	111	2	of	of	ADP
ijtc-661	111	3	the	the	DET
ijtc-661	111	4	mining	mining	NOUN
ijtc-661	111	5	companies	company	NOUN
ijtc-661	111	6	that	that	PRON
ijtc-661	111	7	use	use	VERB
ijtc-661	111	8	the	the	DET
ijtc-661	111	9	services	service	NOUN
ijtc-661	111	10	of	of	ADP
ijtc-661	111	11	non	non	ADJ
ijtc-661	111	12	-	-	ADJ
ijtc-661	111	13	big	big	ADJ
ijtc-661	111	14	4	4	NUM
ijtc-661	111	15	kaps	kap	NOUN
ijtc-661	111	16	have	have	VERB
ijtc-661	111	17	institutional	institutional	ADJ
ijtc-661	111	18	share	share	NOUN
ijtc-661	111	19	ownership	ownership	NOUN
ijtc-661	111	20	of	of	ADP
ijtc-661	111	21	6.78	6.78	NUM
ijtc-661	111	22	%	%	NOUN
ijtc-661	111	23	with	with	ADP
ijtc-661	111	24	csr	csr	NOUN
ijtc-661	111	25	disclosures	disclosure	NOUN
ijtc-661	111	26	carried	carry	VERB
ijtc-661	111	27	out	out	ADP
ijtc-661	111	28	as	as	ADV
ijtc-661	111	29	much	much	ADJ
ijtc-661	111	30	as	as	ADP
ijtc-661	111	31	12.51	12.51	NUM
ijtc-661	111	32	%	%	NOUN
ijtc-661	111	33	.	.	PUNCT
ijtc-661	112	1	classic	classic	ADJ
ijtc-661	112	2	assumption	assumption	NOUN
ijtc-661	112	3	test	test	NOUN
ijtc-661	112	4	before	before	ADP
ijtc-661	112	5	testing	test	VERB
ijtc-661	112	6	the	the	DET
ijtc-661	112	7	classical	classical	ADJ
ijtc-661	112	8	assumptions	assumption	NOUN
ijtc-661	112	9	,	,	PUNCT
ijtc-661	112	10	it	it	PRON
ijtc-661	112	11	is	be	AUX
ijtc-661	112	12	necessary	necessary	ADJ
ijtc-661	112	13	to	to	PART
ijtc-661	112	14	test	test	VERB
ijtc-661	112	15	the	the	DET
ijtc-661	112	16	selection	selection	NOUN
ijtc-661	112	17	of	of	ADP
ijtc-661	112	18	the	the	DET
ijtc-661	112	19	regression	regression	NOUN
ijtc-661	112	20	model	model	NOUN
ijtc-661	112	21	first	first	ADV
ijtc-661	112	22	with	with	ADP
ijtc-661	112	23	the	the	DET
ijtc-661	112	24	aim	aim	NOUN
ijtc-661	112	25	of	of	ADP
ijtc-661	112	26	knowing	know	VERB
ijtc-661	112	27	the	the	DET
ijtc-661	112	28	best	good	ADJ
ijtc-661	112	29	regression	regression	NOUN
ijtc-661	112	30	estimation	estimation	NOUN
ijtc-661	112	31	model	model	NOUN
ijtc-661	112	32	to	to	PART
ijtc-661	112	33	be	be	AUX
ijtc-661	112	34	used	use	VERB
ijtc-661	112	35	.	.	PUNCT
ijtc-661	113	1	it	it	PRON
ijtc-661	113	2	is	be	AUX
ijtc-661	113	3	known	know	VERB
ijtc-661	113	4	that	that	SCONJ
ijtc-661	113	5	model	model	NOUN
ijtc-661	113	6	1	1	NUM
ijtc-661	113	7	has	have	VERB
ijtc-661	113	8	a	a	DET
ijtc-661	113	9	value	value	NOUN
ijtc-661	113	10	of	of	ADP
ijtc-661	113	11	0.1335	0.1335	NUM
ijtc-661	113	12	>	>	PUNCT
ijtc-661	113	13	0.05	0.05	NUM
ijtc-661	113	14	.	.	PUNCT
ijtc-661	114	1	a	a	DET
ijtc-661	114	2	probability	probability	NOUN
ijtc-661	114	3	value	value	NOUN
ijtc-661	114	4	greater	great	ADJ
ijtc-661	114	5	than	than	ADP
ijtc-661	114	6	0.05	0.05	NUM
ijtc-661	114	7	means	mean	NOUN
ijtc-661	114	8	that	that	SCONJ
ijtc-661	114	9	h0	h0	NOUN
ijtc-661	114	10	is	be	AUX
ijtc-661	114	11	accepted	accept	VERB
ijtc-661	114	12	and	and	CCONJ
ijtc-661	114	13	the	the	DET
ijtc-661	114	14	best	good	ADJ
ijtc-661	114	15	model	model	NOUN
ijtc-661	114	16	is	be	AUX
ijtc-661	114	17	the	the	DET
ijtc-661	114	18	common	common	ADJ
ijtc-661	114	19	effect	effect	NOUN
ijtc-661	114	20	model	model	NOUN
ijtc-661	114	21	(	(	PUNCT
ijtc-661	114	22	cem	cem	NOUN
ijtc-661	114	23	)	)	PUNCT
ijtc-661	114	24	.	.	PUNCT
ijtc-661	115	1	meanwhile	meanwhile	ADV
ijtc-661	115	2	,	,	PUNCT
ijtc-661	115	3	the	the	DET
ijtc-661	115	4	value	value	NOUN
ijtc-661	115	5	for	for	ADP
ijtc-661	115	6	model	model	NOUN
ijtc-661	115	7	2	2	NUM
ijtc-661	115	8	is	be	AUX
ijtc-661	115	9	0.0000	0.0000	NUM
ijtc-661	115	10	<	<	X
ijtc-661	115	11	0.05	0.05	NUM
ijtc-661	115	12	,	,	PUNCT
ijtc-661	115	13	it	it	PRON
ijtc-661	115	14	means	mean	VERB
ijtc-661	115	15	that	that	SCONJ
ijtc-661	115	16	h1	h1	NOUN
ijtc-661	115	17	is	be	AUX
ijtc-661	115	18	accepted	accept	VERB
ijtc-661	115	19	,	,	PUNCT
ijtc-661	115	20	where	where	SCONJ
ijtc-661	115	21	the	the	DET
ijtc-661	115	22	probability	probability	NOUN
ijtc-661	115	23	value	value	NOUN
ijtc-661	115	24	is	be	AUX
ijtc-661	115	25	below	below	ADP
ijtc-661	115	26	0.05	0.05	NUM
ijtc-661	115	27	.	.	PUNCT
ijtc-661	116	1	therefore	therefore	ADV
ijtc-661	116	2	,	,	PUNCT
ijtc-661	116	3	the	the	DET
ijtc-661	116	4	appropriate	appropriate	ADJ
ijtc-661	116	5	regression	regression	NOUN
ijtc-661	116	6	model	model	NOUN
ijtc-661	116	7	for	for	ADP
ijtc-661	116	8	model	model	NOUN
ijtc-661	116	9	2	2	NUM
ijtc-661	116	10	is	be	AUX
ijtc-661	116	11	the	the	DET
ijtc-661	116	12	fixed	fixed	ADJ
ijtc-661	116	13	effect	effect	NOUN
ijtc-661	116	14	model	model	NOUN
ijtc-661	116	15	(	(	PUNCT
ijtc-661	116	16	fem	fem	PROPN
ijtc-661	116	17	)	)	PUNCT
ijtc-661	116	18	.	.	PUNCT
ijtc-661	117	1	furthermore	furthermore	ADV
ijtc-661	117	2	,	,	PUNCT
ijtc-661	117	3	the	the	DET
ijtc-661	117	4	classical	classical	ADJ
ijtc-661	117	5	assumption	assumption	NOUN
ijtc-661	117	6	test	test	NOUN
ijtc-661	117	7	can	can	AUX
ijtc-661	117	8	be	be	AUX
ijtc-661	117	9	run	run	VERB
ijtc-661	117	10	to	to	PART
ijtc-661	117	11	ensure	ensure	VERB
ijtc-661	117	12	that	that	SCONJ
ijtc-661	117	13	the	the	DET
ijtc-661	117	14	regression	regression	NOUN
ijtc-661	117	15	model	model	NOUN
ijtc-661	117	16	equation	equation	NOUN
ijtc-661	117	17	has	have	VERB
ijtc-661	117	18	precise	precise	ADJ
ijtc-661	117	19	and	and	CCONJ
ijtc-661	117	20	consistent	consistent	ADJ
ijtc-661	117	21	accuracy	accuracy	NOUN
ijtc-661	117	22	.	.	PUNCT
ijtc-661	118	1	a	a	DET
ijtc-661	118	2	number	number	NOUN
ijtc-661	118	3	of	of	ADP
ijtc-661	118	4	basic	basic	ADJ
ijtc-661	118	5	assumptions	assumption	NOUN
ijtc-661	118	6	contained	contain	VERB
ijtc-661	118	7	in	in	ADP
ijtc-661	118	8	the	the	DET
ijtc-661	118	9	study	study	NOUN
ijtc-661	118	10	must	must	AUX
ijtc-661	118	11	be	be	AUX
ijtc-661	118	12	met	meet	VERB
ijtc-661	118	13	.	.	PUNCT
ijtc-661	119	1	the	the	DET
ijtc-661	119	2	results	result	NOUN
ijtc-661	119	3	of	of	ADP
ijtc-661	119	4	testing	test	VERB
ijtc-661	119	5	the	the	DET
ijtc-661	119	6	data	datum	NOUN
ijtc-661	119	7	that	that	PRON
ijtc-661	119	8	have	have	AUX
ijtc-661	119	9	been	be	AUX
ijtc-661	119	10	processed	process	VERB
ijtc-661	119	11	are	be	AUX
ijtc-661	119	12	summed	sum	VERB
ijtc-661	119	13	up	up	ADP
ijtc-661	119	14	in	in	ADP
ijtc-661	119	15	the	the	DET
ijtc-661	119	16	following	follow	VERB
ijtc-661	119	17	table	table	NOUN
ijtc-661	119	18	:	:	PUNCT
ijtc-661	119	19	tabel	tabel	NOUN
ijtc-661	119	20	3	3	NUM
ijtc-661	119	21	.	.	PUNCT
ijtc-661	119	22	classic	classic	ADJ
ijtc-661	119	23	assumption	assumption	NOUN
ijtc-661	119	24	classic	classic	ADJ
ijtc-661	119	25	assumption	assumption	NOUN
ijtc-661	119	26	test	test	NOUN
ijtc-661	119	27	testing	testing	NOUN
ijtc-661	119	28	tools	tool	NOUN
ijtc-661	119	29	model	model	VERB
ijtc-661	119	30	1	1	NUM
ijtc-661	119	31	model	model	NOUN
ijtc-661	119	32	2	2	NUM
ijtc-661	119	33	normalitas	normalitas	PROPN
ijtc-661	119	34	skewness	skewness	NOUN
ijtc-661	119	35	kurtosis	kurtosis	VERB
ijtc-661	119	36	fulfill	fulfill	NOUN
ijtc-661	119	37	fulfill	fulfill	NOUN
ijtc-661	119	38	multikolinearitas	multikolinearitas	NOUN
ijtc-661	119	39	vif	vif	NOUN
ijtc-661	119	40	tolerance	tolerance	NOUN
ijtc-661	119	41	fulfill	fulfill	NOUN
ijtc-661	119	42	unfulfilled	unfulfilled	ADJ
ijtc-661	119	43	heteroskedastisitas	heteroskedastisita	NOUN
ijtc-661	119	44	breusch	breusch	VERB
ijtc-661	119	45	pagan	pagan	VERB
ijtc-661	119	46	unfulfilled	unfulfilled	ADJ
ijtc-661	119	47	fulfill	fulfill	NOUN
ijtc-661	119	48	autokorelasi	autokorelasi	PROPN
ijtc-661	119	49	wooldrigde	wooldrigde	PROPN
ijtc-661	119	50	test	test	NOUN
ijtc-661	119	51	autocorelation	autocorelation	NOUN
ijtc-661	119	52	fulfill	fulfill	NOUN
ijtc-661	119	53	fulfill	fulfill	VERB
ijtc-661	119	54	the	the	DET
ijtc-661	119	55	normality	normality	NOUN
ijtc-661	119	56	test	test	NOUN
ijtc-661	119	57	for	for	ADP
ijtc-661	119	58	model	model	NOUN
ijtc-661	119	59	1	1	NUM
ijtc-661	119	60	and	and	CCONJ
ijtc-661	119	61	model	model	NOUN
ijtc-661	119	62	2	2	NUM
ijtc-661	119	63	according	accord	VERB
ijtc-661	119	64	to	to	ADP
ijtc-661	119	65	table	table	NOUN
ijtc-661	119	66	3	3	NUM
ijtc-661	119	67	has	have	AUX
ijtc-661	119	68	met	meet	VERB
ijtc-661	119	69	the	the	DET
ijtc-661	119	70	criteria	criterion	NOUN
ijtc-661	119	71	where	where	SCONJ
ijtc-661	119	72	the	the	DET
ijtc-661	119	73	skewness	skewness	NOUN
ijtc-661	119	74	value	value	NOUN
ijtc-661	119	75	is	be	AUX
ijtc-661	119	76	below	below	ADP
ijtc-661	119	77	3	3	NUM
ijtc-661	119	78	and	and	CCONJ
ijtc-661	119	79	the	the	DET
ijtc-661	119	80	kurtosis	kurtosis	NOUN
ijtc-661	119	81	value	value	NOUN
ijtc-661	119	82	is	be	AUX
ijtc-661	119	83	less	less	ADJ
ijtc-661	119	84	than	than	ADP
ijtc-661	119	85	10	10	NUM
ijtc-661	119	86	,	,	PUNCT
ijtc-661	119	87	meaning	mean	VERB
ijtc-661	119	88	that	that	SCONJ
ijtc-661	119	89	the	the	DET
ijtc-661	119	90	variables	variable	NOUN
ijtc-661	119	91	of	of	ADP
ijtc-661	119	92	institutional	institutional	ADJ
ijtc-661	119	93	ownership	ownership	NOUN
ijtc-661	119	94	,	,	PUNCT
ijtc-661	119	95	corporate	corporate	ADJ
ijtc-661	119	96	social	social	ADJ
ijtc-661	119	97	responsibility	responsibility	NOUN
ijtc-661	119	98	,	,	PUNCT
ijtc-661	119	99	audit	audit	NOUN
ijtc-661	119	100	quality	quality	NOUN
ijtc-661	119	101	,	,	PUNCT
ijtc-661	119	102	and	and	CCONJ
ijtc-661	119	103	tax	tax	NOUN
ijtc-661	119	104	avoidance	avoidance	NOUN
ijtc-661	119	105	do	do	AUX
ijtc-661	119	106	not	not	PART
ijtc-661	119	107	experience	experience	VERB
ijtc-661	119	108	normality	normality	NOUN
ijtc-661	119	109	disturbances	disturbance	NOUN
ijtc-661	119	110	.	.	PUNCT
ijtc-661	120	1	in	in	ADP
ijtc-661	120	2	this	this	DET
ijtc-661	120	3	case	case	NOUN
ijtc-661	120	4	,	,	PUNCT
ijtc-661	120	5	the	the	DET
ijtc-661	120	6	data	datum	NOUN
ijtc-661	120	7	for	for	ADP
ijtc-661	120	8	each	each	DET
ijtc-661	120	9	variable	variable	NOUN
ijtc-661	120	10	has	have	AUX
ijtc-661	120	11	been	be	AUX
ijtc-661	120	12	normally	normally	ADV
ijtc-661	120	13	distributed	distribute	VERB
ijtc-661	120	14	.	.	PUNCT
ijtc-661	121	1	in	in	ADP
ijtc-661	121	2	addition	addition	NOUN
ijtc-661	121	3	,	,	PUNCT
ijtc-661	121	4	there	there	PRON
ijtc-661	121	5	is	be	VERB
ijtc-661	121	6	no	no	DET
ijtc-661	121	7	strong	strong	ADJ
ijtc-661	121	8	relationship	relationship	NOUN
ijtc-661	121	9	between	between	ADP
ijtc-661	121	10	the	the	DET
ijtc-661	121	11	independent	independent	ADJ
ijtc-661	121	12	variables	variable	NOUN
ijtc-661	121	13	in	in	ADP
ijtc-661	121	14	model	model	NOUN
ijtc-661	121	15	1	1	NUM
ijtc-661	121	16	,	,	PUNCT
ijtc-661	121	17	because	because	SCONJ
ijtc-661	121	18	the	the	DET
ijtc-661	121	19	tolerance	tolerance	NOUN
ijtc-661	121	20	and	and	CCONJ
ijtc-661	121	21	vif	vif	NOUN
ijtc-661	121	22	values	value	NOUN
ijtc-661	121	23	of	of	ADP
ijtc-661	121	24	the	the	DET
ijtc-661	121	25	two	two	NUM
ijtc-661	121	26	variables	variable	NOUN
ijtc-661	121	27	are	be	AUX
ijtc-661	121	28	above	above	ADP
ijtc-661	121	29	0.10	0.10	NUM
ijtc-661	121	30	and	and	CCONJ
ijtc-661	121	31	less	less	ADJ
ijtc-661	121	32	than	than	ADP
ijtc-661	121	33	10	10	NUM
ijtc-661	121	34	,	,	PUNCT
ijtc-661	121	35	namely	namely	ADV
ijtc-661	121	36	0.679130	0.679130	NUM
ijtc-661	121	37	and	and	CCONJ
ijtc-661	121	38	1.47	1.47	NUM
ijtc-661	121	39	.	.	PUNCT
ijtc-661	122	1	however	however	ADV
ijtc-661	122	2	,	,	PUNCT
ijtc-661	122	3	in	in	ADP
ijtc-661	122	4	model	model	NOUN
ijtc-661	122	5	2	2	NUM
ijtc-661	122	6	,	,	PUNCT
ijtc-661	122	7	there	there	PRON
ijtc-661	122	8	is	be	VERB
ijtc-661	122	9	a	a	DET
ijtc-661	122	10	multicollinearity	multicollinearity	NOUN
ijtc-661	122	11	problem	problem	NOUN
ijtc-661	122	12	.	.	PUNCT
ijtc-661	123	1	to	to	PART
ijtc-661	123	2	overcome	overcome	VERB
ijtc-661	123	3	the	the	DET
ijtc-661	123	4	existence	existence	NOUN
ijtc-661	123	5	of	of	ADP
ijtc-661	123	6	multicollinearity	multicollinearity	NOUN
ijtc-661	123	7	,	,	PUNCT
ijtc-661	123	8	centering	center	VERB
ijtc-661	123	9	is	be	AUX
ijtc-661	123	10	recommended	recommend	VERB
ijtc-661	123	11	to	to	PART
ijtc-661	123	12	help	help	VERB
ijtc-661	123	13	reduce	reduce	VERB
ijtc-661	123	14	interactions	interaction	NOUN
ijtc-661	123	15	that	that	PRON
ijtc-661	123	16	are	be	AUX
ijtc-661	123	17	too	too	ADV
ijtc-661	123	18	strong	strong	ADJ
ijtc-661	123	19	between	between	ADP
ijtc-661	123	20	variables	variable	NOUN
ijtc-661	123	21	and	and	CCONJ
ijtc-661	123	22	are	be	AUX
ijtc-661	123	23	considered	consider	VERB
ijtc-661	123	24	to	to	PART
ijtc-661	123	25	often	often	ADV
ijtc-661	123	26	produce	produce	VERB
ijtc-661	123	27	more	more	ADV
ijtc-661	123	28	precise	precise	ADJ
ijtc-661	123	29	coefficient	coefficient	NOUN
ijtc-661	123	30	estimates	estimate	NOUN
ijtc-661	123	31	with	with	ADP
ijtc-661	123	32	lower	low	ADJ
ijtc-661	123	33	standard	standard	ADJ
ijtc-661	123	34	errors	error	NOUN
ijtc-661	123	35	.	.	PUNCT
ijtc-661	124	1	this	this	DET
ijtc-661	124	2	treatment	treatment	NOUN
ijtc-661	124	3	is	be	AUX
ijtc-661	124	4	carried	carry	VERB
ijtc-661	124	5	out	out	ADP
ijtc-661	124	6	on	on	ADP
ijtc-661	124	7	problematic	problematic	ADJ
ijtc-661	124	8	variables	variable	NOUN
ijtc-661	124	9	to	to	PART
ijtc-661	124	10	meet	meet	VERB
ijtc-661	124	11	the	the	DET
ijtc-661	124	12	criteria	criterion	NOUN
ijtc-661	124	13	.	.	PUNCT
ijtc-661	125	1	it	it	PRON
ijtc-661	125	2	is	be	AUX
ijtc-661	125	3	known	know	VERB
ijtc-661	125	4	that	that	SCONJ
ijtc-661	125	5	model	model	NOUN
ijtc-661	125	6	2	2	NUM
ijtc-661	125	7	has	have	VERB
ijtc-661	125	8	a	a	DET
ijtc-661	125	9	probability	probability	NOUN
ijtc-661	125	10	value	value	NOUN
ijtc-661	125	11	of	of	ADP
ijtc-661	125	12	0.0594	0.0594	NUM
ijtc-661	125	13	which	which	PRON
ijtc-661	125	14	is	be	AUX
ijtc-661	125	15	greater	great	ADJ
ijtc-661	125	16	than	than	ADP
ijtc-661	125	17	0.05	0.05	NUM
ijtc-661	125	18	,	,	PUNCT
ijtc-661	125	19	meaning	mean	VERB
ijtc-661	125	20	that	that	SCONJ
ijtc-661	125	21	the	the	DET
ijtc-661	125	22	model	model	NOUN
ijtc-661	125	23	equation	equation	NOUN
ijtc-661	125	24	does	do	AUX
ijtc-661	125	25	not	not	PART
ijtc-661	125	26	experience	experience	VERB
ijtc-661	125	27	heteroscedasticity	heteroscedasticity	NOUN
ijtc-661	125	28	disorders	disorder	NOUN
ijtc-661	125	29	.	.	PUNCT
ijtc-661	126	1	however	however	ADV
ijtc-661	126	2	,	,	PUNCT
ijtc-661	126	3	in	in	ADP
ijtc-661	126	4	model	model	NOUN
ijtc-661	126	5	1	1	NUM
ijtc-661	126	6	,	,	PUNCT
ijtc-661	126	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-661	126	8	determinants	determinant	NOUN
ijtc-661	126	9	of	of	ADP
ijtc-661	126	10	tax	tax	NOUN
ijtc-661	126	11	avoidance	avoidance	NOUN
ijtc-661	126	12	and	and	CCONJ
ijtc-661	126	13	audit	audit	NOUN
ijtc-661	126	14	quality	quality	NOUN
ijtc-661	126	15	as	as	ADP
ijtc-661	126	16	a	a	DET
ijtc-661	126	17	moderating	moderate	VERB
ijtc-661	126	18	variable	variable	ADJ
ijtc-661	126	19	mashuri	mashuri	PROPN
ijtc-661	126	20	123	123	NUM
ijtc-661	126	21	|	|	ADV
ijtc-661	126	22	ilomata	ilomata	PROPN
ijtc-661	126	23	international	international	ADJ
ijtc-661	126	24	journal	journal	NOUN
ijtc-661	126	25	of	of	ADP
ijtc-661	126	26	tax	tax	PROPN
ijtc-661	126	27	&	&	CCONJ
ijtc-661	126	28	accounting	accounting	PROPN
ijtc-661	126	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-661	126	30	there	there	PRON
ijtc-661	126	31	has	have	AUX
ijtc-661	126	32	been	be	AUX
ijtc-661	126	33	a	a	DET
ijtc-661	126	34	heteroscedasticity	heteroscedasticity	NOUN
ijtc-661	126	35	problem	problem	NOUN
ijtc-661	126	36	because	because	SCONJ
ijtc-661	126	37	the	the	DET
ijtc-661	126	38	probability	probability	NOUN
ijtc-661	126	39	value	value	NOUN
ijtc-661	126	40	is	be	AUX
ijtc-661	126	41	less	less	ADJ
ijtc-661	126	42	than	than	ADP
ijtc-661	126	43	0.05	0.05	NUM
ijtc-661	126	44	,	,	PUNCT
ijtc-661	126	45	which	which	PRON
ijtc-661	126	46	is	be	AUX
ijtc-661	126	47	0.0272	0.0272	NUM
ijtc-661	126	48	.	.	PUNCT
ijtc-661	127	1	one	one	NUM
ijtc-661	127	2	way	way	NOUN
ijtc-661	127	3	to	to	PART
ijtc-661	127	4	overcome	overcome	VERB
ijtc-661	127	5	the	the	DET
ijtc-661	127	6	presence	presence	NOUN
ijtc-661	127	7	of	of	ADP
ijtc-661	127	8	heteroscedasticity	heteroscedasticity	NOUN
ijtc-661	127	9	disorders	disorder	NOUN
ijtc-661	127	10	is	be	AUX
ijtc-661	127	11	the	the	DET
ijtc-661	127	12	robust	robust	ADJ
ijtc-661	127	13	method	method	NOUN
ijtc-661	127	14	approach	approach	NOUN
ijtc-661	127	15	.	.	PUNCT
ijtc-661	128	1	when	when	SCONJ
ijtc-661	128	2	viewed	view	VERB
ijtc-661	128	3	in	in	ADP
ijtc-661	128	4	the	the	DET
ijtc-661	128	5	column	column	NOUN
ijtc-661	128	6	of	of	ADP
ijtc-661	128	7	autocorrelation	autocorrelation	NOUN
ijtc-661	128	8	test	test	NOUN
ijtc-661	128	9	results	result	NOUN
ijtc-661	128	10	,	,	PUNCT
ijtc-661	128	11	model	model	NOUN
ijtc-661	128	12	1	1	NUM
ijtc-661	128	13	and	and	CCONJ
ijtc-661	128	14	model	model	NOUN
ijtc-661	128	15	2	2	NUM
ijtc-661	128	16	have	have	AUX
ijtc-661	128	17	met	meet	VERB
ijtc-661	128	18	the	the	DET
ijtc-661	128	19	test	test	NOUN
ijtc-661	128	20	requirements	requirement	NOUN
ijtc-661	128	21	where	where	SCONJ
ijtc-661	128	22	both	both	DET
ijtc-661	128	23	models	model	NOUN
ijtc-661	128	24	have	have	VERB
ijtc-661	128	25	probability	probability	NOUN
ijtc-661	128	26	values	value	NOUN
ijtc-661	128	27	above	above	ADP
ijtc-661	128	28	0.05	0.05	NUM
ijtc-661	128	29	,	,	PUNCT
ijtc-661	128	30	namely	namely	ADV
ijtc-661	128	31	0.7780	0.7780	NUM
ijtc-661	128	32	and	and	CCONJ
ijtc-661	128	33	0.4550	0.4550	NUM
ijtc-661	128	34	.	.	PUNCT
ijtc-661	129	1	for	for	ADP
ijtc-661	129	2	this	this	DET
ijtc-661	129	3	reason	reason	NOUN
ijtc-661	129	4	,	,	PUNCT
ijtc-661	129	5	there	there	PRON
ijtc-661	129	6	is	be	VERB
ijtc-661	129	7	no	no	DET
ijtc-661	129	8	autocorrelation	autocorrelation	NOUN
ijtc-661	129	9	problem	problem	NOUN
ijtc-661	129	10	in	in	ADP
ijtc-661	129	11	the	the	DET
ijtc-661	129	12	regression	regression	NOUN
ijtc-661	129	13	model	model	NOUN
ijtc-661	129	14	equation	equation	NOUN
ijtc-661	129	15	.	.	PUNCT
ijtc-661	130	1	uji	uji	PROPN
ijtc-661	130	2	hipotesis	hipotesis	NOUN
ijtc-661	130	3	tabel	tabel	NOUN
ijtc-661	130	4	4	4	NUM
ijtc-661	130	5	.	.	PUNCT
ijtc-661	130	6	uji	uji	PROPN
ijtc-661	130	7	t	t	PROPN
ijtc-661	130	8	(	(	PUNCT
ijtc-661	130	9	parsial	parsial	ADJ
ijtc-661	130	10	)	)	PUNCT
ijtc-661	130	11	model	model	NOUN
ijtc-661	130	12	1	1	NUM
ijtc-661	130	13	model	model	NOUN
ijtc-661	130	14	2	2	NUM
ijtc-661	130	15	coef	coef	PROPN
ijtc-661	130	16	.	.	PUNCT
ijtc-661	131	1	t	t	PROPN
ijtc-661	131	2	p	p	X
ijtc-661	131	3	>	>	X
ijtc-661	131	4	|t|	|t|	PROPN
ijtc-661	131	5	coef	coef	PROPN
ijtc-661	131	6	.	.	PUNCT
ijtc-661	132	1	t	t	PROPN
ijtc-661	132	2	p	p	X
ijtc-661	132	3	>	>	X
ijtc-661	132	4	|t|	|t|	PROPN
ijtc-661	132	5	(	(	PUNCT
ijtc-661	132	6	constant	constant	ADJ
ijtc-661	132	7	)	)	PUNCT
ijtc-661	132	8	-0.0121985	-0.0121985	NOUN
ijtc-661	132	9	-1.09	-1.09	VERB
ijtc-661	132	10	0.276	0.276	NUM
ijtc-661	132	11	0.0847222	0.0847222	NUM
ijtc-661	132	12	3.18	3.18	NUM
ijtc-661	132	13	0.002	0.002	NUM
ijtc-661	132	14	inst	inst	ADJ
ijtc-661	132	15	-0.0067405	-0.0067405	NOUN
ijtc-661	132	16	-0.33	-0.33	NUM
ijtc-661	132	17	0.867	0.867	NUM
ijtc-661	132	18	-0.1110556	-0.1110556	NOUN
ijtc-661	132	19	-1.26	-1.26	NUM
ijtc-661	133	1	0.211	0.211	NUM
ijtc-661	133	2	csr	csr	X
ijtc-661	133	3	0.0841511	0.0841511	NOUN
ijtc-661	133	4	2.79	2.79	NUM
ijtc-661	133	5	0.017	0.017	NUM
ijtc-661	133	6	*	*	PUNCT
ijtc-661	133	7	*	*	PUNCT
ijtc-661	133	8	-0.1151083	-0.1151083	PROPN
ijtc-661	133	9	-1.25	-1.25	PROPN
ijtc-661	133	10	0.214	0.214	NUM
ijtc-661	133	11	aq	aq	PROPN
ijtc-661	133	12	-0.0517023	-0.0517023	PROPN
ijtc-661	133	13	-1.13	-1.13	PROPN
ijtc-661	133	14	0.262	0.262	NUM
ijtc-661	133	15	inst_aq	inst_aq	PROPN
ijtc-661	133	16	-0.355311	-0.355311	NOUN
ijtc-661	133	17	-4.63	-4.63	ADP
ijtc-661	134	1	0.000	0.000	NUM
ijtc-661	134	2	*	*	PUNCT
ijtc-661	134	3	csr_aq	csr_aq	NOUN
ijtc-661	134	4	0.287621	0.287621	NUM
ijtc-661	134	5	2.42	2.42	NUM
ijtc-661	134	6	0.018	0.018	NUM
ijtc-661	134	7	*	*	PUNCT
ijtc-661	134	8	*	*	PUNCT
ijtc-661	134	9	notes	note	NOUN
ijtc-661	134	10	:	:	PUNCT
ijtc-661	134	11	*	*	PUNCT
ijtc-661	134	12	significance	significance	NOUN
ijtc-661	134	13	1	1	NUM
ijtc-661	134	14	%	%	NOUN
ijtc-661	134	15	;	;	PUNCT
ijtc-661	134	16	*	*	PUNCT
ijtc-661	134	17	*	*	PUNCT
ijtc-661	134	18	significance	significance	NOUN
ijtc-661	134	19	5	5	NUM
ijtc-661	134	20	%	%	NOUN
ijtc-661	134	21	source	source	NOUN
ijtc-661	134	22	:	:	PUNCT
ijtc-661	134	23	data	datum	NOUN
ijtc-661	134	24	processed	process	VERB
ijtc-661	134	25	by	by	ADP
ijtc-661	134	26	stata	stata	NOUN
ijtc-661	134	27	v.16.0	v.16.0	PROPN
ijtc-661	134	28	.	.	PUNCT
ijtc-661	135	1	(	(	PUNCT
ijtc-661	135	2	2021	2021	NUM
ijtc-661	135	3	)	)	PUNCT
ijtc-661	135	4	table	table	NOUN
ijtc-661	135	5	4	4	NUM
ijtc-661	135	6	presents	present	VERB
ijtc-661	135	7	the	the	DET
ijtc-661	135	8	institutional	institutional	ADJ
ijtc-661	135	9	ownership	ownership	NOUN
ijtc-661	135	10	variable	variable	NOUN
ijtc-661	135	11	(	(	PUNCT
ijtc-661	135	12	inst	inst	NOUN
ijtc-661	135	13	)	)	PUNCT
ijtc-661	135	14	which	which	PRON
ijtc-661	135	15	has	have	VERB
ijtc-661	135	16	a	a	DET
ijtc-661	135	17	significant	significant	ADJ
ijtc-661	135	18	value	value	NOUN
ijtc-661	135	19	of	of	ADP
ijtc-661	135	20	0.867	0.867	NUM
ijtc-661	135	21	>	>	SYM
ijtc-661	135	22	0.05	0.05	NUM
ijtc-661	135	23	and	and	CCONJ
ijtc-661	135	24	a	a	DET
ijtc-661	135	25	tcount	tcount	NOUN
ijtc-661	135	26	of	of	ADP
ijtc-661	135	27	0.30	0.30	NUM
ijtc-661	135	28	<	<	X
ijtc-661	135	29	1.98099	1.98099	NUM
ijtc-661	135	30	.	.	PUNCT
ijtc-661	136	1	thus	thus	ADV
ijtc-661	136	2	,	,	PUNCT
ijtc-661	136	3	institutional	institutional	ADJ
ijtc-661	136	4	ownership	ownership	NOUN
ijtc-661	136	5	has	have	VERB
ijtc-661	136	6	no	no	DET
ijtc-661	136	7	significant	significant	ADJ
ijtc-661	136	8	effect	effect	NOUN
ijtc-661	136	9	on	on	ADP
ijtc-661	136	10	tax	tax	NOUN
ijtc-661	136	11	avoidance	avoidance	NOUN
ijtc-661	136	12	,	,	PUNCT
ijtc-661	136	13	so	so	ADV
ijtc-661	136	14	h1	h1	PROPN
ijtc-661	136	15	is	be	AUX
ijtc-661	136	16	rejected	reject	VERB
ijtc-661	136	17	.	.	PUNCT
ijtc-661	137	1	the	the	DET
ijtc-661	137	2	existence	existence	NOUN
ijtc-661	137	3	of	of	ADP
ijtc-661	137	4	institutional	institutional	ADJ
ijtc-661	137	5	ownership	ownership	NOUN
ijtc-661	137	6	does	do	AUX
ijtc-661	137	7	not	not	PART
ijtc-661	137	8	affect	affect	VERB
ijtc-661	137	9	the	the	DET
ijtc-661	137	10	high	high	ADJ
ijtc-661	137	11	or	or	CCONJ
ijtc-661	137	12	low	low	ADJ
ijtc-661	137	13	tax	tax	NOUN
ijtc-661	137	14	avoidance	avoidance	NOUN
ijtc-661	137	15	practices	practice	NOUN
ijtc-661	137	16	in	in	ADP
ijtc-661	137	17	a	a	DET
ijtc-661	137	18	company	company	NOUN
ijtc-661	137	19	.	.	PUNCT
ijtc-661	138	1	basically	basically	ADV
ijtc-661	138	2	,	,	PUNCT
ijtc-661	138	3	institutional	institutional	ADJ
ijtc-661	138	4	ownership	ownership	NOUN
ijtc-661	138	5	has	have	VERB
ijtc-661	138	6	a	a	DET
ijtc-661	138	7	supervisory	supervisory	ADJ
ijtc-661	138	8	function	function	NOUN
ijtc-661	138	9	on	on	ADP
ijtc-661	138	10	management	management	NOUN
ijtc-661	138	11	performance	performance	NOUN
ijtc-661	138	12	.	.	PUNCT
ijtc-661	139	1	however	however	ADV
ijtc-661	139	2	,	,	PUNCT
ijtc-661	139	3	they	they	PRON
ijtc-661	139	4	can	can	AUX
ijtc-661	139	5	not	not	PART
ijtc-661	139	6	influence	influence	VERB
ijtc-661	139	7	and	and	CCONJ
ijtc-661	139	8	control	control	VERB
ijtc-661	139	9	the	the	DET
ijtc-661	139	10	policies	policy	NOUN
ijtc-661	139	11	made	make	VERB
ijtc-661	139	12	by	by	ADP
ijtc-661	139	13	management	management	NOUN
ijtc-661	139	14	,	,	PUNCT
ijtc-661	139	15	one	one	NUM
ijtc-661	139	16	of	of	ADP
ijtc-661	139	17	which	which	PRON
ijtc-661	139	18	is	be	AUX
ijtc-661	139	19	related	relate	VERB
ijtc-661	139	20	to	to	ADP
ijtc-661	139	21	tax	tax	NOUN
ijtc-661	139	22	avoidance	avoidance	NOUN
ijtc-661	139	23	.	.	PUNCT
ijtc-661	140	1	this	this	PRON
ijtc-661	140	2	is	be	AUX
ijtc-661	140	3	because	because	SCONJ
ijtc-661	140	4	institutional	institutional	ADJ
ijtc-661	140	5	ownership	ownership	NOUN
ijtc-661	140	6	as	as	ADP
ijtc-661	140	7	an	an	DET
ijtc-661	140	8	external	external	ADJ
ijtc-661	140	9	party	party	NOUN
ijtc-661	140	10	to	to	ADP
ijtc-661	140	11	the	the	DET
ijtc-661	140	12	company	company	NOUN
ijtc-661	140	13	can	can	AUX
ijtc-661	140	14	not	not	PART
ijtc-661	140	15	be	be	AUX
ijtc-661	140	16	directly	directly	ADV
ijtc-661	140	17	involved	involve	VERB
ijtc-661	140	18	at	at	ADP
ijtc-661	140	19	any	any	DET
ijtc-661	140	20	time	time	NOUN
ijtc-661	140	21	in	in	ADP
ijtc-661	140	22	the	the	DET
ijtc-661	140	23	process	process	NOUN
ijtc-661	140	24	of	of	ADP
ijtc-661	140	25	company	company	NOUN
ijtc-661	140	26	activities	activity	NOUN
ijtc-661	140	27	.	.	PUNCT
ijtc-661	141	1	(	(	PUNCT
ijtc-661	141	2	diantari	diantari	PROPN
ijtc-661	141	3	&	&	CCONJ
ijtc-661	141	4	ulupui	ulupui	PROPN
ijtc-661	141	5	,	,	PUNCT
ijtc-661	141	6	2016	2016	NUM
ijtc-661	141	7	)	)	PUNCT
ijtc-661	141	8	emphasizes	emphasize	VERB
ijtc-661	141	9	that	that	SCONJ
ijtc-661	141	10	institutional	institutional	ADJ
ijtc-661	141	11	shareholders	shareholder	NOUN
ijtc-661	141	12	are	be	AUX
ijtc-661	141	13	not	not	PART
ijtc-661	141	14	necessarily	necessarily	ADV
ijtc-661	141	15	fully	fully	ADV
ijtc-661	141	16	capable	capable	ADJ
ijtc-661	141	17	of	of	ADP
ijtc-661	141	18	controlling	control	VERB
ijtc-661	141	19	management	management	NOUN
ijtc-661	141	20	's	's	PART
ijtc-661	141	21	opportunistic	opportunistic	ADJ
ijtc-661	141	22	activities	activity	NOUN
ijtc-661	141	23	in	in	ADP
ijtc-661	141	24	tax	tax	NOUN
ijtc-661	141	25	avoidance	avoidance	NOUN
ijtc-661	141	26	.	.	PUNCT
ijtc-661	142	1	they	they	PRON
ijtc-661	142	2	will	will	AUX
ijtc-661	142	3	rely	rely	VERB
ijtc-661	142	4	more	more	ADV
ijtc-661	142	5	on	on	ADP
ijtc-661	142	6	the	the	DET
ijtc-661	142	7	audit	audit	NOUN
ijtc-661	142	8	committee	committee	NOUN
ijtc-661	142	9	and	and	CCONJ
ijtc-661	142	10	the	the	DET
ijtc-661	142	11	board	board	NOUN
ijtc-661	142	12	of	of	ADP
ijtc-661	142	13	commissioners	commissioner	NOUN
ijtc-661	142	14	which	which	PRON
ijtc-661	142	15	are	be	AUX
ijtc-661	142	16	internal	internal	ADJ
ijtc-661	142	17	parties	party	NOUN
ijtc-661	142	18	of	of	ADP
ijtc-661	142	19	the	the	DET
ijtc-661	142	20	company	company	NOUN
ijtc-661	142	21	to	to	PART
ijtc-661	142	22	oversee	oversee	VERB
ijtc-661	142	23	management	management	NOUN
ijtc-661	142	24	actions	action	NOUN
ijtc-661	142	25	.	.	PUNCT
ijtc-661	143	1	in	in	ADP
ijtc-661	143	2	other	other	ADJ
ijtc-661	143	3	words	word	NOUN
ijtc-661	143	4	,	,	PUNCT
ijtc-661	143	5	the	the	DET
ijtc-661	143	6	existence	existence	NOUN
ijtc-661	143	7	of	of	ADP
ijtc-661	143	8	institutional	institutional	ADJ
ijtc-661	143	9	ownership	ownership	NOUN
ijtc-661	143	10	does	do	AUX
ijtc-661	143	11	not	not	PART
ijtc-661	143	12	significantly	significantly	ADV
ijtc-661	143	13	influence	influence	VERB
ijtc-661	143	14	management	management	NOUN
ijtc-661	143	15	decisions	decision	NOUN
ijtc-661	143	16	,	,	PUNCT
ijtc-661	143	17	thus	thus	ADV
ijtc-661	143	18	allowing	allow	VERB
ijtc-661	143	19	tax	tax	NOUN
ijtc-661	143	20	avoidance	avoidance	NOUN
ijtc-661	143	21	to	to	PART
ijtc-661	143	22	still	still	ADV
ijtc-661	143	23	occur	occur	VERB
ijtc-661	143	24	.	.	PUNCT
ijtc-661	144	1	research	research	NOUN
ijtc-661	144	2	that	that	PRON
ijtc-661	144	3	is	be	AUX
ijtc-661	144	4	in	in	ADP
ijtc-661	144	5	line	line	NOUN
ijtc-661	144	6	with	with	ADP
ijtc-661	144	7	these	these	DET
ijtc-661	144	8	results	result	NOUN
ijtc-661	144	9	are	be	AUX
ijtc-661	144	10	(	(	PUNCT
ijtc-661	144	11	apriliyana	apriliyana	PROPN
ijtc-661	144	12	&	&	CCONJ
ijtc-661	144	13	suryarini	suryarini	NOUN
ijtc-661	144	14	,	,	PUNCT
ijtc-661	144	15	2018	2018	NUM
ijtc-661	144	16	;	;	PUNCT
ijtc-661	144	17	maharani	maharani	PROPN
ijtc-661	144	18	&	&	CCONJ
ijtc-661	144	19	baroroh	baroroh	PROPN
ijtc-661	144	20	,	,	PUNCT
ijtc-661	144	21	2020	2020	NUM
ijtc-661	144	22	;	;	PUNCT
ijtc-661	144	23	rombebunga	rombebunga	NOUN
ijtc-661	144	24	&	&	CCONJ
ijtc-661	144	25	pesudo	pesudo	PROPN
ijtc-661	144	26	,	,	PUNCT
ijtc-661	144	27	2019	2019	NUM
ijtc-661	144	28	)	)	PUNCT
ijtc-661	144	29	,	,	PUNCT
ijtc-661	144	30	which	which	PRON
ijtc-661	144	31	state	state	VERB
ijtc-661	144	32	that	that	SCONJ
ijtc-661	144	33	institutional	institutional	ADJ
ijtc-661	144	34	ownership	ownership	NOUN
ijtc-661	144	35	has	have	VERB
ijtc-661	144	36	no	no	DET
ijtc-661	144	37	effect	effect	NOUN
ijtc-661	144	38	on	on	ADP
ijtc-661	144	39	tax	tax	NOUN
ijtc-661	144	40	avoidance	avoidance	NOUN
ijtc-661	144	41	.	.	PUNCT
ijtc-661	145	1	the	the	DET
ijtc-661	145	2	corporate	corporate	ADJ
ijtc-661	145	3	social	social	ADJ
ijtc-661	145	4	responsibility	responsibility	NOUN
ijtc-661	145	5	(	(	PUNCT
ijtc-661	145	6	csr	csr	NOUN
ijtc-661	145	7	)	)	PUNCT
ijtc-661	145	8	variable	variable	NOUN
ijtc-661	145	9	has	have	VERB
ijtc-661	145	10	a	a	DET
ijtc-661	145	11	significant	significant	ADJ
ijtc-661	145	12	value	value	NOUN
ijtc-661	145	13	of	of	ADP
ijtc-661	145	14	0.017	0.017	NUM
ijtc-661	145	15	<	<	NOUN
ijtc-661	145	16	0.05	0.05	NUM
ijtc-661	145	17	and	and	CCONJ
ijtc-661	145	18	tcount	tcount	NOUN
ijtc-661	145	19	of	of	ADP
ijtc-661	145	20	2.79	2.79	NUM
ijtc-661	145	21	>	>	X
ijtc-661	145	22	1.98099	1.98099	NUM
ijtc-661	145	23	.	.	PUNCT
ijtc-661	146	1	that	that	PRON
ijtc-661	146	2	is	is	ADV
ijtc-661	146	3	,	,	PUNCT
ijtc-661	146	4	h2	h2	PROPN
ijtc-661	146	5	is	be	AUX
ijtc-661	146	6	accepted	accept	VERB
ijtc-661	146	7	where	where	SCONJ
ijtc-661	146	8	there	there	PRON
ijtc-661	146	9	is	be	VERB
ijtc-661	146	10	a	a	DET
ijtc-661	146	11	significant	significant	ADJ
ijtc-661	146	12	positive	positive	ADJ
ijtc-661	146	13	effect	effect	NOUN
ijtc-661	146	14	on	on	ADP
ijtc-661	146	15	csr	csr	NOUN
ijtc-661	146	16	disclosure	disclosure	NOUN
ijtc-661	146	17	on	on	ADP
ijtc-661	146	18	tax	tax	NOUN
ijtc-661	146	19	avoidance	avoidance	NOUN
ijtc-661	146	20	.	.	PUNCT
ijtc-661	147	1	in	in	ADP
ijtc-661	147	2	addition	addition	NOUN
ijtc-661	147	3	to	to	ADP
ijtc-661	147	4	csr	csr	NOUN
ijtc-661	147	5	disclosure	disclosure	NOUN
ijtc-661	147	6	as	as	ADP
ijtc-661	147	7	an	an	DET
ijtc-661	147	8	obligation	obligation	NOUN
ijtc-661	147	9	for	for	ADP
ijtc-661	147	10	companies	company	NOUN
ijtc-661	147	11	and	and	CCONJ
ijtc-661	147	12	part	part	NOUN
ijtc-661	147	13	of	of	ADP
ijtc-661	147	14	community	community	NOUN
ijtc-661	147	15	development	development	NOUN
ijtc-661	147	16	,	,	PUNCT
ijtc-661	147	17	some	some	DET
ijtc-661	147	18	companies	company	NOUN
ijtc-661	147	19	still	still	ADV
ijtc-661	147	20	think	think	VERB
ijtc-661	147	21	that	that	SCONJ
ijtc-661	147	22	items	item	NOUN
ijtc-661	147	23	in	in	ADP
ijtc-661	147	24	csr	csr	NOUN
ijtc-661	147	25	can	can	AUX
ijtc-661	147	26	be	be	AUX
ijtc-661	147	27	used	use	VERB
ijtc-661	147	28	for	for	ADP
ijtc-661	147	29	tax	tax	NOUN
ijtc-661	147	30	avoidance	avoidance	NOUN
ijtc-661	147	31	practices	practice	NOUN
ijtc-661	147	32	.	.	PUNCT
ijtc-661	148	1	(	(	PUNCT
ijtc-661	148	2	hege	hege	NOUN
ijtc-661	148	3	et	et	PROPN
ijtc-661	148	4	al	al	PROPN
ijtc-661	148	5	.	.	PROPN
ijtc-661	148	6	,	,	PUNCT
ijtc-661	148	7	2021	2021	NUM
ijtc-661	148	8	;	;	PUNCT
ijtc-661	148	9	hidayati	hidayati	PROPN
ijtc-661	148	10	&	&	CCONJ
ijtc-661	148	11	fidiana	fidiana	PROPN
ijtc-661	148	12	,	,	PUNCT
ijtc-661	148	13	2017	2017	NUM
ijtc-661	148	14	;	;	PUNCT
ijtc-661	148	15	rahmawati	rahmawati	NOUN
ijtc-661	148	16	et	et	PROPN
ijtc-661	148	17	al	al	PROPN
ijtc-661	148	18	.	.	PROPN
ijtc-661	148	19	,	,	PUNCT
ijtc-661	148	20	2016	2016	NUM
ijtc-661	148	21	)	)	PUNCT
ijtc-661	148	22	explained	explain	VERB
ijtc-661	148	23	that	that	SCONJ
ijtc-661	148	24	csr	csr	NOUN
ijtc-661	148	25	is	be	AUX
ijtc-661	148	26	a	a	DET
ijtc-661	148	27	form	form	NOUN
ijtc-661	148	28	of	of	ADP
ijtc-661	148	29	expenditure	expenditure	NOUN
ijtc-661	148	30	that	that	PRON
ijtc-661	148	31	can	can	AUX
ijtc-661	148	32	be	be	AUX
ijtc-661	148	33	a	a	DET
ijtc-661	148	34	deductible	deductible	ADJ
ijtc-661	148	35	expense	expense	NOUN
ijtc-661	148	36	,	,	PUNCT
ijtc-661	148	37	so	so	SCONJ
ijtc-661	148	38	that	that	SCONJ
ijtc-661	148	39	it	it	PRON
ijtc-661	148	40	has	have	VERB
ijtc-661	148	41	an	an	DET
ijtc-661	148	42	impact	impact	NOUN
ijtc-661	148	43	on	on	ADP
ijtc-661	148	44	decreasing	decrease	VERB
ijtc-661	148	45	taxable	taxable	ADJ
ijtc-661	148	46	income	income	NOUN
ijtc-661	148	47	.	.	PUNCT
ijtc-661	149	1	in	in	ADP
ijtc-661	149	2	this	this	DET
ijtc-661	149	3	regard	regard	NOUN
ijtc-661	149	4	,	,	PUNCT
ijtc-661	149	5	it	it	PRON
ijtc-661	149	6	can	can	AUX
ijtc-661	149	7	be	be	AUX
ijtc-661	149	8	interpreted	interpret	VERB
ijtc-661	149	9	that	that	SCONJ
ijtc-661	149	10	many	many	ADJ
ijtc-661	149	11	companies	company	NOUN
ijtc-661	149	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-661	149	13	determinants	determinant	NOUN
ijtc-661	149	14	of	of	ADP
ijtc-661	149	15	tax	tax	NOUN
ijtc-661	149	16	avoidance	avoidance	NOUN
ijtc-661	149	17	and	and	CCONJ
ijtc-661	149	18	audit	audit	NOUN
ijtc-661	149	19	quality	quality	NOUN
ijtc-661	149	20	as	as	ADP
ijtc-661	149	21	a	a	DET
ijtc-661	149	22	moderating	moderate	VERB
ijtc-661	149	23	variable	variable	ADJ
ijtc-661	149	24	mashuri	mashuri	PROPN
ijtc-661	149	25	124	124	NUM
ijtc-661	149	26	|	|	NOUN
ijtc-661	149	27	ilomata	ilomata	PROPN
ijtc-661	149	28	international	international	ADJ
ijtc-661	149	29	journal	journal	NOUN
ijtc-661	149	30	of	of	ADP
ijtc-661	149	31	tax	tax	PROPN
ijtc-661	149	32	&	&	CCONJ
ijtc-661	149	33	accounting	accounting	PROPN
ijtc-661	149	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-661	149	35	do	do	VERB
ijtc-661	149	36	csr	csr	NOUN
ijtc-661	149	37	disclosures	disclosure	NOUN
ijtc-661	149	38	,	,	PUNCT
ijtc-661	149	39	but	but	CCONJ
ijtc-661	149	40	in	in	ADP
ijtc-661	149	41	fact	fact	NOUN
ijtc-661	149	42	they	they	PRON
ijtc-661	149	43	are	be	AUX
ijtc-661	149	44	still	still	ADV
ijtc-661	149	45	involved	involve	VERB
ijtc-661	149	46	with	with	ADP
ijtc-661	149	47	tax	tax	NOUN
ijtc-661	149	48	avoidance	avoidance	NOUN
ijtc-661	149	49	problems	problem	NOUN
ijtc-661	149	50	.	.	PUNCT
ijtc-661	150	1	similar	similar	ADJ
ijtc-661	150	2	results	result	NOUN
ijtc-661	150	3	are	be	AUX
ijtc-661	150	4	shown	show	VERB
ijtc-661	150	5	in	in	ADP
ijtc-661	150	6	research	research	NOUN
ijtc-661	150	7	(	(	PUNCT
ijtc-661	150	8	fitri	fitri	PROPN
ijtc-661	150	9	et	et	PROPN
ijtc-661	150	10	al	al	PROPN
ijtc-661	150	11	.	.	PROPN
ijtc-661	150	12	,	,	PUNCT
ijtc-661	150	13	2019	2019	NUM
ijtc-661	150	14	;	;	PUNCT
ijtc-661	150	15	rahmawati	rahmawati	NOUN
ijtc-661	150	16	et	et	PROPN
ijtc-661	150	17	al	al	PROPN
ijtc-661	150	18	.	.	PROPN
ijtc-661	150	19	,	,	PUNCT
ijtc-661	150	20	2016	2016	NUM
ijtc-661	150	21	;	;	PUNCT
ijtc-661	150	22	wiguna	wiguna	PROPN
ijtc-661	150	23	&	&	CCONJ
ijtc-661	150	24	jati	jati	PROPN
ijtc-661	150	25	,	,	PUNCT
ijtc-661	150	26	2017	2017	NUM
ijtc-661	150	27	)	)	PUNCT
ijtc-661	150	28	which	which	PRON
ijtc-661	150	29	states	state	VERB
ijtc-661	150	30	that	that	SCONJ
ijtc-661	150	31	there	there	PRON
ijtc-661	150	32	is	be	VERB
ijtc-661	150	33	a	a	DET
ijtc-661	150	34	positive	positive	ADJ
ijtc-661	150	35	and	and	CCONJ
ijtc-661	150	36	significant	significant	ADJ
ijtc-661	150	37	influence	influence	NOUN
ijtc-661	150	38	between	between	ADP
ijtc-661	150	39	corporate	corporate	ADJ
ijtc-661	150	40	social	social	ADJ
ijtc-661	150	41	responsibility	responsibility	NOUN
ijtc-661	150	42	and	and	CCONJ
ijtc-661	150	43	tax	tax	NOUN
ijtc-661	150	44	avoidance	avoidance	NOUN
ijtc-661	150	45	.	.	PUNCT
ijtc-661	150	46	.	.	PUNCT
ijtc-661	151	1	audit	audit	NOUN
ijtc-661	151	2	quality	quality	NOUN
ijtc-661	151	3	moderated	moderate	VERB
ijtc-661	151	4	institutional	institutional	ADJ
ijtc-661	151	5	ownership	ownership	NOUN
ijtc-661	151	6	(	(	PUNCT
ijtc-661	151	7	inst_aq	inst_aq	NOUN
ijtc-661	151	8	)	)	PUNCT
ijtc-661	151	9	has	have	VERB
ijtc-661	151	10	a	a	DET
ijtc-661	151	11	significant	significant	ADJ
ijtc-661	151	12	value	value	NOUN
ijtc-661	151	13	of	of	ADP
ijtc-661	151	14	0.000	0.000	NUM
ijtc-661	151	15	<	<	NOUN
ijtc-661	151	16	0.01	0.01	NUM
ijtc-661	151	17	and	and	CCONJ
ijtc-661	151	18	tcount	tcount	NOUN
ijtc-661	151	19	of	of	ADP
ijtc-661	151	20	4.63	4.63	NUM
ijtc-661	151	21	>	>	PUNCT
ijtc-661	151	22	1.65857	1.65857	NUM
ijtc-661	151	23	.	.	PUNCT
ijtc-661	152	1	this	this	PRON
ijtc-661	152	2	shows	show	VERB
ijtc-661	152	3	that	that	SCONJ
ijtc-661	152	4	audit	audit	NOUN
ijtc-661	152	5	quality	quality	NOUN
ijtc-661	152	6	is	be	AUX
ijtc-661	152	7	able	able	ADJ
ijtc-661	152	8	to	to	PART
ijtc-661	152	9	weaken	weaken	VERB
ijtc-661	152	10	the	the	DET
ijtc-661	152	11	influence	influence	NOUN
ijtc-661	152	12	of	of	ADP
ijtc-661	152	13	institutional	institutional	ADJ
ijtc-661	152	14	ownership	ownership	NOUN
ijtc-661	152	15	on	on	ADP
ijtc-661	152	16	tax	tax	NOUN
ijtc-661	152	17	avoidance	avoidance	NOUN
ijtc-661	152	18	,	,	PUNCT
ijtc-661	152	19	so	so	SCONJ
ijtc-661	152	20	h3	h3	NOUN
ijtc-661	152	21	is	be	AUX
ijtc-661	152	22	rejected	reject	VERB
ijtc-661	152	23	.	.	PUNCT
ijtc-661	153	1	although	although	SCONJ
ijtc-661	153	2	the	the	DET
ijtc-661	153	3	two	two	NUM
ijtc-661	153	4	variables	variable	NOUN
ijtc-661	153	5	do	do	AUX
ijtc-661	153	6	not	not	PART
ijtc-661	153	7	have	have	VERB
ijtc-661	153	8	a	a	DET
ijtc-661	153	9	significant	significant	ADJ
ijtc-661	153	10	linear	linear	NOUN
ijtc-661	153	11	relationship	relationship	NOUN
ijtc-661	153	12	,	,	PUNCT
ijtc-661	153	13	with	with	ADP
ijtc-661	153	14	audit	audit	NOUN
ijtc-661	153	15	quality	quality	NOUN
ijtc-661	153	16	,	,	PUNCT
ijtc-661	153	17	institutional	institutional	ADJ
ijtc-661	153	18	stock	stock	NOUN
ijtc-661	153	19	ownership	ownership	NOUN
ijtc-661	153	20	is	be	AUX
ijtc-661	153	21	able	able	ADJ
ijtc-661	153	22	to	to	PART
ijtc-661	153	23	negatively	negatively	ADV
ijtc-661	153	24	affect	affect	VERB
ijtc-661	153	25	tax	tax	NOUN
ijtc-661	153	26	avoidance	avoidance	NOUN
ijtc-661	153	27	.	.	PUNCT
ijtc-661	154	1	the	the	DET
ijtc-661	154	2	supervisory	supervisory	ADJ
ijtc-661	154	3	function	function	NOUN
ijtc-661	154	4	of	of	ADP
ijtc-661	154	5	institutional	institutional	ADJ
ijtc-661	154	6	ownership	ownership	NOUN
ijtc-661	154	7	can	can	AUX
ijtc-661	154	8	run	run	VERB
ijtc-661	154	9	effectively	effectively	ADV
ijtc-661	154	10	,	,	PUNCT
ijtc-661	154	11	if	if	SCONJ
ijtc-661	154	12	it	it	PRON
ijtc-661	154	13	is	be	AUX
ijtc-661	154	14	supported	support	VERB
ijtc-661	154	15	by	by	ADP
ijtc-661	154	16	an	an	DET
ijtc-661	154	17	external	external	ADJ
ijtc-661	154	18	auditor	auditor	NOUN
ijtc-661	154	19	who	who	PRON
ijtc-661	154	20	is	be	AUX
ijtc-661	154	21	able	able	ADJ
ijtc-661	154	22	to	to	PART
ijtc-661	154	23	properly	properly	ADV
ijtc-661	154	24	detect	detect	VERB
ijtc-661	154	25	all	all	DET
ijtc-661	154	26	forms	form	NOUN
ijtc-661	154	27	of	of	ADP
ijtc-661	154	28	fraud	fraud	NOUN
ijtc-661	154	29	.	.	PUNCT
ijtc-661	155	1	the	the	DET
ijtc-661	155	2	role	role	NOUN
ijtc-661	155	3	of	of	ADP
ijtc-661	155	4	the	the	DET
ijtc-661	155	5	auditor	auditor	NOUN
ijtc-661	155	6	will	will	AUX
ijtc-661	155	7	help	help	VERB
ijtc-661	155	8	improve	improve	VERB
ijtc-661	155	9	oversight	oversight	NOUN
ijtc-661	155	10	of	of	ADP
ijtc-661	155	11	institutional	institutional	ADJ
ijtc-661	155	12	ownership	ownership	NOUN
ijtc-661	155	13	.	.	PUNCT
ijtc-661	156	1	this	this	PRON
ijtc-661	156	2	is	be	AUX
ijtc-661	156	3	useful	useful	ADJ
ijtc-661	156	4	to	to	PART
ijtc-661	156	5	prevent	prevent	VERB
ijtc-661	156	6	opportunistic	opportunistic	ADJ
ijtc-661	156	7	behavior	behavior	NOUN
ijtc-661	156	8	of	of	ADP
ijtc-661	156	9	management	management	NOUN
ijtc-661	156	10	in	in	ADP
ijtc-661	156	11	carrying	carry	VERB
ijtc-661	156	12	out	out	ADP
ijtc-661	156	13	tax	tax	NOUN
ijtc-661	156	14	avoidance	avoidance	NOUN
ijtc-661	156	15	practices	practice	NOUN
ijtc-661	156	16	.	.	PUNCT
ijtc-661	157	1	in	in	ADP
ijtc-661	157	2	accordance	accordance	NOUN
ijtc-661	157	3	with	with	ADP
ijtc-661	157	4	research	research	NOUN
ijtc-661	157	5	(	(	PUNCT
ijtc-661	157	6	charisma	charisma	NOUN
ijtc-661	157	7	&	&	CCONJ
ijtc-661	157	8	dwimulyani	dwimulyani	PROPN
ijtc-661	157	9	,	,	PUNCT
ijtc-661	157	10	2019	2019	NUM
ijtc-661	157	11	;	;	PUNCT
ijtc-661	157	12	krisna	krisna	PROPN
ijtc-661	157	13	,	,	PUNCT
ijtc-661	157	14	2019	2019	NUM
ijtc-661	157	15	)	)	PUNCT
ijtc-661	157	16	which	which	PRON
ijtc-661	157	17	say	say	VERB
ijtc-661	157	18	that	that	SCONJ
ijtc-661	157	19	high	high	ADJ
ijtc-661	157	20	institutional	institutional	ADJ
ijtc-661	157	21	ownership	ownership	NOUN
ijtc-661	157	22	supported	support	VERB
ijtc-661	157	23	by	by	ADP
ijtc-661	157	24	quality	quality	NOUN
ijtc-661	157	25	external	external	ADJ
ijtc-661	157	26	auditors	auditor	NOUN
ijtc-661	157	27	is	be	AUX
ijtc-661	157	28	believed	believe	VERB
ijtc-661	157	29	to	to	PART
ijtc-661	157	30	be	be	AUX
ijtc-661	157	31	able	able	ADJ
ijtc-661	157	32	to	to	PART
ijtc-661	157	33	find	find	VERB
ijtc-661	157	34	errors	error	NOUN
ijtc-661	157	35	in	in	ADP
ijtc-661	157	36	financial	financial	ADJ
ijtc-661	157	37	statements	statement	NOUN
ijtc-661	157	38	better	well	ADV
ijtc-661	157	39	and	and	CCONJ
ijtc-661	157	40	encourage	encourage	VERB
ijtc-661	157	41	management	management	NOUN
ijtc-661	157	42	to	to	PART
ijtc-661	157	43	always	always	ADV
ijtc-661	157	44	pay	pay	VERB
ijtc-661	157	45	attention	attention	NOUN
ijtc-661	157	46	to	to	ADP
ijtc-661	157	47	decisions	decision	NOUN
ijtc-661	157	48	made	make	VERB
ijtc-661	157	49	,	,	PUNCT
ijtc-661	157	50	so	so	SCONJ
ijtc-661	157	51	that	that	SCONJ
ijtc-661	157	52	the	the	DET
ijtc-661	157	53	level	level	NOUN
ijtc-661	157	54	of	of	ADP
ijtc-661	157	55	fraud	fraud	NOUN
ijtc-661	157	56	within	within	ADP
ijtc-661	157	57	the	the	DET
ijtc-661	157	58	company	company	NOUN
ijtc-661	157	59	becomes	become	VERB
ijtc-661	157	60	lower	low	ADJ
ijtc-661	157	61	.	.	PUNCT
ijtc-661	158	1	csr	csr	NOUN
ijtc-661	158	2	disclosure	disclosure	NOUN
ijtc-661	158	3	moderated	moderate	VERB
ijtc-661	158	4	by	by	ADP
ijtc-661	158	5	audit	audit	NOUN
ijtc-661	158	6	quality	quality	NOUN
ijtc-661	158	7	(	(	PUNCT
ijtc-661	158	8	csr_aq	csr_aq	PROPN
ijtc-661	158	9	)	)	PUNCT
ijtc-661	158	10	has	have	VERB
ijtc-661	158	11	a	a	DET
ijtc-661	158	12	significant	significant	ADJ
ijtc-661	158	13	value	value	NOUN
ijtc-661	158	14	of	of	ADP
ijtc-661	158	15	0.018	0.018	NUM
ijtc-661	158	16	<	<	X
ijtc-661	158	17	0.05	0.05	NUM
ijtc-661	158	18	and	and	CCONJ
ijtc-661	158	19	tcount	tcount	NOUN
ijtc-661	158	20	of	of	ADP
ijtc-661	158	21	2.42	2.42	NUM
ijtc-661	158	22	>	>	SYM
ijtc-661	158	23	1.98137	1.98137	NUM
ijtc-661	158	24	.	.	PUNCT
ijtc-661	159	1	that	that	PRON
ijtc-661	159	2	is	is	ADV
ijtc-661	159	3	,	,	PUNCT
ijtc-661	159	4	audit	audit	NOUN
ijtc-661	159	5	quality	quality	NOUN
ijtc-661	159	6	is	be	AUX
ijtc-661	159	7	able	able	ADJ
ijtc-661	159	8	to	to	PART
ijtc-661	159	9	strengthen	strengthen	VERB
ijtc-661	159	10	the	the	DET
ijtc-661	159	11	influence	influence	NOUN
ijtc-661	159	12	of	of	ADP
ijtc-661	159	13	corporate	corporate	ADJ
ijtc-661	159	14	social	social	ADJ
ijtc-661	159	15	responsibility	responsibility	NOUN
ijtc-661	159	16	on	on	ADP
ijtc-661	159	17	tax	tax	NOUN
ijtc-661	159	18	avoidance	avoidance	NOUN
ijtc-661	159	19	,	,	PUNCT
ijtc-661	159	20	so	so	SCONJ
ijtc-661	159	21	h4	h4	PROPN
ijtc-661	159	22	is	be	AUX
ijtc-661	159	23	rejected	reject	VERB
ijtc-661	159	24	.	.	PUNCT
ijtc-661	160	1	when	when	SCONJ
ijtc-661	160	2	csr	csr	NOUN
ijtc-661	160	3	disclosure	disclosure	NOUN
ijtc-661	160	4	is	be	AUX
ijtc-661	160	5	made	make	VERB
ijtc-661	160	6	higher	high	ADJ
ijtc-661	160	7	,	,	PUNCT
ijtc-661	160	8	it	it	PRON
ijtc-661	160	9	will	will	AUX
ijtc-661	160	10	trigger	trigger	VERB
ijtc-661	160	11	companies	company	NOUN
ijtc-661	160	12	to	to	PART
ijtc-661	160	13	do	do	VERB
ijtc-661	160	14	tax	tax	NOUN
ijtc-661	160	15	avoidance	avoidance	NOUN
ijtc-661	160	16	.	.	PUNCT
ijtc-661	161	1	kap	kap	NOUN
ijtc-661	161	2	is	be	AUX
ijtc-661	161	3	not	not	PART
ijtc-661	161	4	able	able	ADJ
ijtc-661	161	5	to	to	PART
ijtc-661	161	6	detect	detect	VERB
ijtc-661	161	7	tax	tax	NOUN
ijtc-661	161	8	avoidance	avoidance	NOUN
ijtc-661	161	9	in	in	ADP
ijtc-661	161	10	the	the	DET
ijtc-661	161	11	company	company	NOUN
ijtc-661	161	12	's	's	PART
ijtc-661	161	13	financial	financial	ADJ
ijtc-661	161	14	statements	statement	NOUN
ijtc-661	161	15	,	,	PUNCT
ijtc-661	161	16	especially	especially	ADV
ijtc-661	161	17	related	relate	VERB
ijtc-661	161	18	to	to	ADP
ijtc-661	161	19	the	the	DET
ijtc-661	161	20	use	use	NOUN
ijtc-661	161	21	of	of	ADP
ijtc-661	161	22	csr	csr	NOUN
ijtc-661	161	23	costs	cost	NOUN
ijtc-661	161	24	which	which	PRON
ijtc-661	161	25	are	be	AUX
ijtc-661	161	26	used	use	VERB
ijtc-661	161	27	as	as	ADP
ijtc-661	161	28	tax	tax	NOUN
ijtc-661	161	29	deduction	deduction	NOUN
ijtc-661	161	30	burdens	burden	NOUN
ijtc-661	161	31	.	.	PUNCT
ijtc-661	162	1	meanwhile	meanwhile	ADV
ijtc-661	162	2	,	,	PUNCT
ijtc-661	162	3	according	accord	VERB
ijtc-661	162	4	to	to	ADP
ijtc-661	162	5	research	research	NOUN
ijtc-661	162	6	data	datum	NOUN
ijtc-661	162	7	,	,	PUNCT
ijtc-661	162	8	there	there	PRON
ijtc-661	162	9	are	be	VERB
ijtc-661	162	10	68	68	NUM
ijtc-661	162	11	samples	sample	NOUN
ijtc-661	162	12	who	who	PRON
ijtc-661	162	13	choose	choose	VERB
ijtc-661	162	14	non	non	ADJ
ijtc-661	162	15	-	-	ADJ
ijtc-661	162	16	big	big	ADJ
ijtc-661	162	17	4	4	NUM
ijtc-661	162	18	kaps	kap	NOUN
ijtc-661	162	19	for	for	ADP
ijtc-661	162	20	audit	audit	NOUN
ijtc-661	162	21	services	service	NOUN
ijtc-661	162	22	from	from	ADP
ijtc-661	162	23	a	a	DET
ijtc-661	162	24	total	total	NOUN
ijtc-661	162	25	of	of	ADP
ijtc-661	162	26	117	117	NUM
ijtc-661	162	27	samples	sample	NOUN
ijtc-661	162	28	.	.	PUNCT
ijtc-661	163	1	the	the	DET
ijtc-661	163	2	existence	existence	NOUN
ijtc-661	163	3	of	of	ADP
ijtc-661	163	4	non	non	ADJ
ijtc-661	163	5	-	-	ADJ
ijtc-661	163	6	big	big	ADJ
ijtc-661	163	7	4	4	NUM
ijtc-661	163	8	kaps	kap	NOUN
ijtc-661	163	9	that	that	PRON
ijtc-661	163	10	dominate	dominate	VERB
ijtc-661	163	11	mining	mining	NOUN
ijtc-661	163	12	companies	company	NOUN
ijtc-661	163	13	has	have	VERB
ijtc-661	163	14	the	the	DET
ijtc-661	163	15	potential	potential	NOUN
ijtc-661	163	16	to	to	PART
ijtc-661	163	17	increase	increase	VERB
ijtc-661	163	18	tax	tax	NOUN
ijtc-661	163	19	avoidance	avoidance	NOUN
ijtc-661	163	20	practices	practice	NOUN
ijtc-661	163	21	through	through	ADP
ijtc-661	163	22	high	high	ADJ
ijtc-661	163	23	csr	csr	NOUN
ijtc-661	163	24	disclosures	disclosure	NOUN
ijtc-661	163	25	.	.	PUNCT
ijtc-661	164	1	they	they	PRON
ijtc-661	164	2	are	be	AUX
ijtc-661	164	3	not	not	PART
ijtc-661	164	4	necessarily	necessarily	ADV
ijtc-661	164	5	able	able	ADJ
ijtc-661	164	6	to	to	PART
ijtc-661	164	7	provide	provide	VERB
ijtc-661	164	8	the	the	DET
ijtc-661	164	9	best	good	ADJ
ijtc-661	164	10	audit	audit	NOUN
ijtc-661	164	11	quality	quality	NOUN
ijtc-661	164	12	.	.	PUNCT
ijtc-661	165	1	it	it	PRON
ijtc-661	165	2	is	be	AUX
ijtc-661	165	3	very	very	ADV
ijtc-661	165	4	likely	likely	ADJ
ijtc-661	165	5	that	that	SCONJ
ijtc-661	165	6	these	these	DET
ijtc-661	165	7	non	non	ADJ
ijtc-661	165	8	-	-	ADJ
ijtc-661	165	9	big	big	ADJ
ijtc-661	165	10	4	4	NUM
ijtc-661	165	11	kaps	kap	NOUN
ijtc-661	165	12	do	do	AUX
ijtc-661	165	13	not	not	PART
ijtc-661	165	14	have	have	VERB
ijtc-661	165	15	sufficient	sufficient	ADJ
ijtc-661	165	16	understanding	understanding	NOUN
ijtc-661	165	17	to	to	PART
ijtc-661	165	18	detect	detect	VERB
ijtc-661	165	19	tax	tax	NOUN
ijtc-661	165	20	avoidance	avoidance	NOUN
ijtc-661	165	21	actions	action	NOUN
ijtc-661	165	22	.	.	PUNCT
ijtc-661	166	1	thus	thus	ADV
ijtc-661	166	2	,	,	PUNCT
ijtc-661	166	3	companies	company	NOUN
ijtc-661	166	4	can	can	AUX
ijtc-661	166	5	easily	easily	ADV
ijtc-661	166	6	take	take	VERB
ijtc-661	166	7	advantage	advantage	NOUN
ijtc-661	166	8	of	of	ADP
ijtc-661	166	9	opportunities	opportunity	NOUN
ijtc-661	166	10	from	from	ADP
ijtc-661	166	11	the	the	DET
ijtc-661	166	12	costs	cost	NOUN
ijtc-661	166	13	incurred	incur	VERB
ijtc-661	166	14	for	for	ADP
ijtc-661	166	15	carrying	carry	VERB
ijtc-661	166	16	out	out	ADP
ijtc-661	166	17	activities	activity	NOUN
ijtc-661	166	18	n	n	DET
ijtc-661	166	19	csr	csr	X
ijtc-661	166	20	in	in	ADP
ijtc-661	166	21	order	order	NOUN
ijtc-661	166	22	to	to	PART
ijtc-661	166	23	carry	carry	VERB
ijtc-661	166	24	out	out	ADP
ijtc-661	166	25	tax	tax	NOUN
ijtc-661	166	26	avoidance	avoidance	NOUN
ijtc-661	166	27	actions	action	NOUN
ijtc-661	166	28	.	.	PUNCT
ijtc-661	167	1	conclusion	conclusion	NOUN
ijtc-661	167	2	the	the	DET
ijtc-661	167	3	results	result	NOUN
ijtc-661	167	4	of	of	ADP
ijtc-661	167	5	data	datum	NOUN
ijtc-661	167	6	analysis	analysis	NOUN
ijtc-661	167	7	and	and	CCONJ
ijtc-661	167	8	discussion	discussion	NOUN
ijtc-661	167	9	that	that	PRON
ijtc-661	167	10	have	have	AUX
ijtc-661	167	11	been	be	AUX
ijtc-661	167	12	described	describe	VERB
ijtc-661	167	13	can	can	AUX
ijtc-661	167	14	be	be	AUX
ijtc-661	167	15	concluded	conclude	VERB
ijtc-661	167	16	that	that	SCONJ
ijtc-661	167	17	institutional	institutional	ADJ
ijtc-661	167	18	ownership	ownership	NOUN
ijtc-661	167	19	does	do	AUX
ijtc-661	167	20	not	not	PART
ijtc-661	167	21	have	have	VERB
ijtc-661	167	22	a	a	DET
ijtc-661	167	23	significant	significant	ADJ
ijtc-661	167	24	effect	effect	NOUN
ijtc-661	167	25	and	and	CCONJ
ijtc-661	167	26	corporate	corporate	ADJ
ijtc-661	167	27	social	social	ADJ
ijtc-661	167	28	responsibility	responsibility	NOUN
ijtc-661	167	29	has	have	VERB
ijtc-661	167	30	a	a	DET
ijtc-661	167	31	positive	positive	ADJ
ijtc-661	167	32	effect	effect	NOUN
ijtc-661	167	33	on	on	ADP
ijtc-661	167	34	tax	tax	NOUN
ijtc-661	167	35	avoidance	avoidance	NOUN
ijtc-661	167	36	.	.	PUNCT
ijtc-661	168	1	the	the	DET
ijtc-661	168	2	role	role	NOUN
ijtc-661	168	3	of	of	ADP
ijtc-661	168	4	audit	audit	NOUN
ijtc-661	168	5	quality	quality	NOUN
ijtc-661	168	6	according	accord	VERB
ijtc-661	168	7	to	to	ADP
ijtc-661	168	8	the	the	DET
ijtc-661	168	9	test	test	NOUN
ijtc-661	168	10	is	be	AUX
ijtc-661	168	11	able	able	ADJ
ijtc-661	168	12	to	to	PART
ijtc-661	168	13	weaken	weaken	VERB
ijtc-661	168	14	the	the	DET
ijtc-661	168	15	influence	influence	NOUN
ijtc-661	168	16	of	of	ADP
ijtc-661	168	17	institutional	institutional	ADJ
ijtc-661	168	18	ownership	ownership	NOUN
ijtc-661	168	19	on	on	ADP
ijtc-661	168	20	tax	tax	NOUN
ijtc-661	168	21	avoidance	avoidance	NOUN
ijtc-661	168	22	.	.	PUNCT
ijtc-661	169	1	on	on	ADP
ijtc-661	169	2	the	the	DET
ijtc-661	169	3	other	other	ADJ
ijtc-661	169	4	hand	hand	NOUN
ijtc-661	169	5	,	,	PUNCT
ijtc-661	169	6	the	the	DET
ijtc-661	169	7	influence	influence	NOUN
ijtc-661	169	8	of	of	ADP
ijtc-661	169	9	corporate	corporate	ADJ
ijtc-661	169	10	social	social	ADJ
ijtc-661	169	11	responsibility	responsibility	NOUN
ijtc-661	169	12	on	on	ADP
ijtc-661	169	13	tax	tax	NOUN
ijtc-661	169	14	avoidance	avoidance	NOUN
ijtc-661	169	15	can	can	AUX
ijtc-661	169	16	be	be	AUX
ijtc-661	169	17	strengthened	strengthen	VERB
ijtc-661	169	18	by	by	ADP
ijtc-661	169	19	the	the	DET
ijtc-661	169	20	existence	existence	NOUN
ijtc-661	169	21	of	of	ADP
ijtc-661	169	22	audit	audit	NOUN
ijtc-661	169	23	quality	quality	NOUN
ijtc-661	169	24	as	as	ADP
ijtc-661	169	25	a	a	DET
ijtc-661	169	26	moderator	moderator	NOUN
ijtc-661	169	27	.	.	PUNCT
ijtc-661	170	1	there	there	PRON
ijtc-661	170	2	is	be	VERB
ijtc-661	170	3	limitation	limitation	NOUN
ijtc-661	170	4	in	in	ADP
ijtc-661	170	5	this	this	DET
ijtc-661	170	6	study	study	NOUN
ijtc-661	170	7	with	with	ADP
ijtc-661	170	8	high	high	ADJ
ijtc-661	170	9	subjectivity	subjectivity	NOUN
ijtc-661	170	10	to	to	ADP
ijtc-661	170	11	the	the	DET
ijtc-661	170	12	value	value	NOUN
ijtc-661	170	13	of	of	ADP
ijtc-661	170	14	csr	csr	NOUN
ijtc-661	170	15	disclosure	disclosure	NOUN
ijtc-661	170	16	.	.	PUNCT
ijtc-661	171	1	the	the	DET
ijtc-661	171	2	possibility	possibility	NOUN
ijtc-661	171	3	of	of	ADP
ijtc-661	171	4	a	a	DET
ijtc-661	171	5	perception	perception	NOUN
ijtc-661	171	6	bias	bias	NOUN
ijtc-661	171	7	or	or	CCONJ
ijtc-661	171	8	perception	perception	NOUN
ijtc-661	171	9	that	that	PRON
ijtc-661	171	10	is	be	AUX
ijtc-661	171	11	not	not	PART
ijtc-661	171	12	in	in	ADP
ijtc-661	171	13	accordance	accordance	NOUN
ijtc-661	171	14	with	with	ADP
ijtc-661	171	15	the	the	DET
ijtc-661	171	16	actual	actual	ADJ
ijtc-661	171	17	conditions	condition	NOUN
ijtc-661	171	18	because	because	SCONJ
ijtc-661	171	19	the	the	DET
ijtc-661	171	20	assessment	assessment	NOUN
ijtc-661	171	21	is	be	AUX
ijtc-661	171	22	based	base	VERB
ijtc-661	171	23	on	on	ADP
ijtc-661	171	24	the	the	DET
ijtc-661	171	25	assumptions	assumption	NOUN
ijtc-661	171	26	of	of	ADP
ijtc-661	171	27	the	the	DET
ijtc-661	171	28	researcher	researcher	NOUN
ijtc-661	171	29	by	by	ADP
ijtc-661	171	30	analyzing	analyze	VERB
ijtc-661	171	31	the	the	DET
ijtc-661	171	32	csr	csr	NOUN
ijtc-661	171	33	disclosure	disclosure	NOUN
ijtc-661	171	34	items	item	NOUN
ijtc-661	171	35	in	in	ADP
ijtc-661	171	36	the	the	DET
ijtc-661	171	37	annual	annual	ADJ
ijtc-661	171	38	report	report	NOUN
ijtc-661	171	39	.	.	PUNCT
ijtc-661	172	1	the	the	DET
ijtc-661	172	2	implication	implication	NOUN
ijtc-661	172	3	is	be	AUX
ijtc-661	172	4	that	that	SCONJ
ijtc-661	172	5	mining	mining	NOUN
ijtc-661	172	6	companies	company	NOUN
ijtc-661	172	7	are	be	AUX
ijtc-661	172	8	able	able	ADJ
ijtc-661	172	9	to	to	PART
ijtc-661	172	10	consider	consider	VERB
ijtc-661	172	11	the	the	DET
ijtc-661	172	12	long	long	ADJ
ijtc-661	172	13	-	-	PUNCT
ijtc-661	172	14	term	term	NOUN
ijtc-661	172	15	risks	risk	NOUN
ijtc-661	172	16	arising	arise	VERB
ijtc-661	172	17	from	from	ADP
ijtc-661	172	18	tax	tax	NOUN
ijtc-661	172	19	avoidance	avoidance	NOUN
ijtc-661	172	20	practices	practice	NOUN
ijtc-661	172	21	and	and	CCONJ
ijtc-661	172	22	the	the	DET
ijtc-661	172	23	government	government	NOUN
ijtc-661	172	24	and	and	CCONJ
ijtc-661	172	25	the	the	DET
ijtc-661	172	26	directorate	directorate	ADJ
ijtc-661	172	27	general	general	NOUN
ijtc-661	172	28	of	of	ADP
ijtc-661	172	29	taxes	taxis	NOUN
ijtc-661	172	30	can	can	AUX
ijtc-661	172	31	give	give	VERB
ijtc-661	172	32	more	more	ADJ
ijtc-661	172	33	attention	attention	NOUN
ijtc-661	172	34	to	to	ADP
ijtc-661	172	35	companies	company	NOUN
ijtc-661	172	36	in	in	ADP
ijtc-661	172	37	the	the	DET
ijtc-661	172	38	mining	mining	NOUN
ijtc-661	172	39	sector	sector	NOUN
ijtc-661	172	40	to	to	PART
ijtc-661	172	41	prevent	prevent	VERB
ijtc-661	172	42	tax	tax	NOUN
ijtc-661	172	43	avoidance	avoidance	NOUN
ijtc-661	172	44	.	.	PUNCT
ijtc-661	173	1	in	in	ADP
ijtc-661	173	2	the	the	DET
ijtc-661	173	3	future	future	NOUN
ijtc-661	173	4	,	,	PUNCT
ijtc-661	173	5	further	further	ADJ
ijtc-661	173	6	researchers	researcher	NOUN
ijtc-661	173	7	can	can	AUX
ijtc-661	173	8	expand	expand	VERB
ijtc-661	173	9	and	and	CCONJ
ijtc-661	173	10	deepen	deepen	VERB
ijtc-661	173	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-661	173	12	determinants	determinant	NOUN
ijtc-661	173	13	of	of	ADP
ijtc-661	173	14	tax	tax	NOUN
ijtc-661	173	15	avoidance	avoidance	NOUN
ijtc-661	173	16	and	and	CCONJ
ijtc-661	173	17	audit	audit	NOUN
ijtc-661	173	18	quality	quality	NOUN
ijtc-661	173	19	as	as	ADP
ijtc-661	173	20	a	a	DET
ijtc-661	173	21	moderating	moderate	VERB
ijtc-661	173	22	variable	variable	ADJ
ijtc-661	173	23	mashuri	mashuri	PROPN
ijtc-661	173	24	125	125	NUM
ijtc-661	173	25	|	|	NOUN
ijtc-661	173	26	ilomata	ilomata	PROPN
ijtc-661	173	27	international	international	ADJ
ijtc-661	173	28	journal	journal	NOUN
ijtc-661	173	29	of	of	ADP
ijtc-661	173	30	tax	tax	PROPN
ijtc-661	173	31	&	&	CCONJ
ijtc-661	173	32	accounting	account	VERB
ijtc-661	173	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-661	173	34	research	research	NOUN
ijtc-661	173	35	on	on	ADP
ijtc-661	173	36	the	the	DET
ijtc-661	173	37	determination	determination	NOUN
ijtc-661	173	38	of	of	ADP
ijtc-661	173	39	tax	tax	NOUN
ijtc-661	173	40	avoidance	avoidance	NOUN
ijtc-661	173	41	by	by	ADP
ijtc-661	173	42	adding	add	VERB
ijtc-661	173	43	other	other	ADJ
ijtc-661	173	44	independent	independent	ADJ
ijtc-661	173	45	variables	variable	NOUN
ijtc-661	173	46	,	,	PUNCT
ijtc-661	173	47	such	such	ADJ
ijtc-661	173	48	as	as	ADP
ijtc-661	173	49	transfer	transfer	NOUN
ijtc-661	173	50	pricing	pricing	NOUN
ijtc-661	173	51	,	,	PUNCT
ijtc-661	173	52	corporate	corporate	ADJ
ijtc-661	173	53	governance	governance	NOUN
ijtc-661	173	54	in	in	ADP
ijtc-661	173	55	different	different	ADJ
ijtc-661	173	56	alternatives	alternative	NOUN
ijtc-661	173	57	,	,	PUNCT
ijtc-661	173	58	compensation	compensation	NOUN
ijtc-661	173	59	for	for	ADP
ijtc-661	173	60	fiscal	fiscal	ADJ
ijtc-661	173	61	losses	loss	NOUN
ijtc-661	173	62	,	,	PUNCT
ijtc-661	173	63	and	and	CCONJ
ijtc-661	173	64	as	as	ADV
ijtc-661	173	65	well	well	ADV
ijtc-661	173	66	as	as	ADP
ijtc-661	173	67	adding	add	VERB
ijtc-661	173	68	a	a	DET
ijtc-661	173	69	range	range	NOUN
ijtc-661	173	70	of	of	ADP
ijtc-661	173	71	observation	observation	NOUN
ijtc-661	173	72	periods	period	NOUN
ijtc-661	173	73	or	or	CCONJ
ijtc-661	173	74	all	all	DET
ijtc-661	173	75	company	company	NOUN
ijtc-661	173	76	sectors	sector	NOUN
ijtc-661	173	77	listed	list	VERB
ijtc-661	173	78	to	to	PART
ijtc-661	173	79	obtain	obtain	VERB
ijtc-661	173	80	more	more	ADV
ijtc-661	173	81	comprehensive	comprehensive	ADJ
ijtc-661	173	82	research	research	NOUN
ijtc-661	173	83	results	result	NOUN
ijtc-661	173	84	.	.	PUNCT
ijtc-661	174	1	reference	reference	NOUN
ijtc-661	174	2	abdelfattaha	abdelfattaha	PROPN
ijtc-661	174	3	,	,	PUNCT
ijtc-661	174	4	t.	t.	PROPN
ijtc-661	174	5	,	,	PUNCT
ijtc-661	174	6	&	&	CCONJ
ijtc-661	174	7	aboud	aboud	PROPN
ijtc-661	174	8	,	,	PUNCT
ijtc-661	174	9	a.	a.	NOUN
ijtc-661	174	10	(	(	PUNCT
ijtc-661	174	11	2020	2020	NUM
ijtc-661	174	12	)	)	PUNCT
ijtc-661	174	13	.	.	PUNCT
ijtc-661	175	1	tax	tax	NOUN
ijtc-661	175	2	avoidance	avoidance	NOUN
ijtc-661	175	3	,	,	PUNCT
ijtc-661	175	4	corporate	corporate	ADJ
ijtc-661	175	5	governance	governance	NOUN
ijtc-661	175	6	,	,	PUNCT
ijtc-661	175	7	and	and	CCONJ
ijtc-661	175	8	corporate	corporate	ADJ
ijtc-661	175	9	social	social	ADJ
ijtc-661	175	10	responsibility	responsibility	NOUN
ijtc-661	175	11	 	 	SPACE
ijtc-661	175	12	:	:	PUNCT
ijtc-661	175	13	the	the	DET
ijtc-661	175	14	case	case	NOUN
ijtc-661	175	15	of	of	ADP
ijtc-661	175	16	the	the	DET
ijtc-661	175	17	egyptian	egyptian	ADJ
ijtc-661	175	18	capital	capital	NOUN
ijtc-661	175	19	market	market	NOUN
ijtc-661	175	20	.	.	PUNCT
ijtc-661	176	1	journal	journal	PROPN
ijtc-661	176	2	of	of	ADP
ijtc-661	176	3	international	international	ADJ
ijtc-661	176	4	accounting	accounting	NOUN
ijtc-661	176	5	,	,	PUNCT
ijtc-661	176	6	auditing	auditing	NOUN
ijtc-661	176	7	,	,	PUNCT
ijtc-661	176	8	and	and	CCONJ
ijtc-661	176	9	taxation	taxation	NOUN
ijtc-661	176	10	.	.	PUNCT
ijtc-661	177	1	apriliyana	apriliyana	ADJ
ijtc-661	177	2	,	,	PUNCT
ijtc-661	177	3	n.	n.	NOUN
ijtc-661	177	4	,	,	PUNCT
ijtc-661	177	5	&	&	CCONJ
ijtc-661	177	6	suryarini	suryarini	NOUN
ijtc-661	177	7	,	,	PUNCT
ijtc-661	177	8	t.	t.	PROPN
ijtc-661	177	9	(	(	PUNCT
ijtc-661	177	10	2018	2018	NUM
ijtc-661	177	11	)	)	PUNCT
ijtc-661	177	12	.	.	PUNCT
ijtc-661	178	1	the	the	DET
ijtc-661	178	2	effect	effect	NOUN
ijtc-661	178	3	of	of	ADP
ijtc-661	178	4	corporate	corporate	ADJ
ijtc-661	178	5	governance	governance	NOUN
ijtc-661	178	6	and	and	CCONJ
ijtc-661	178	7	the	the	DET
ijtc-661	178	8	quality	quality	NOUN
ijtc-661	178	9	of	of	ADP
ijtc-661	178	10	csr	csr	NOUN
ijtc-661	178	11	to	to	PART
ijtc-661	178	12	tax	tax	NOUN
ijtc-661	178	13	avoidation	avoidation	NOUN
ijtc-661	178	14	.	.	PUNCT
ijtc-661	179	1	accounting	accounting	NOUN
ijtc-661	179	2	analysis	analysis	NOUN
ijtc-661	179	3	journal	journal	NOUN
ijtc-661	179	4	,	,	PUNCT
ijtc-661	179	5	7(3	7(3	NUM
ijtc-661	179	6	)	)	PUNCT
ijtc-661	179	7	,	,	PUNCT
ijtc-661	179	8	159–167	159–167	NUM
ijtc-661	179	9	.	.	PUNCT
ijtc-661	180	1	charisma	charisma	PROPN
ijtc-661	180	2	,	,	PUNCT
ijtc-661	180	3	r.	r.	PROPN
ijtc-661	180	4	b.	b.	PROPN
ijtc-661	180	5	,	,	PUNCT
ijtc-661	180	6	&	&	CCONJ
ijtc-661	180	7	dwimulyani	dwimulyani	PROPN
ijtc-661	180	8	,	,	PUNCT
ijtc-661	180	9	s.	s.	PROPN
ijtc-661	180	10	(	(	PUNCT
ijtc-661	180	11	2019	2019	NUM
ijtc-661	180	12	)	)	PUNCT
ijtc-661	180	13	.	.	PUNCT
ijtc-661	181	1	pengaruh	pengaruh	NOUN
ijtc-661	181	2	struktur	struktur	PROPN
ijtc-661	181	3	kepemilikan	kepemilikan	PROPN
ijtc-661	181	4	terhadap	terhadap	PROPN
ijtc-661	181	5	tindakan	tindakan	PROPN
ijtc-661	182	1	penghindaran	penghindaran	PROPN
ijtc-661	182	2	pajak	pajak	PROPN
ijtc-661	182	3	dengan	dengan	PROPN
ijtc-661	182	4	kualitas	kualitas	PROPN
ijtc-661	182	5	audit	audit	PROPN
ijtc-661	182	6	sebagai	sebagai	PROPN
ijtc-661	182	7	variabel	variabel	PROPN
ijtc-661	182	8	moderating	moderating	PROPN
ijtc-661	182	9	.	.	PUNCT
ijtc-661	183	1	dewanti	dewanti	PROPN
ijtc-661	183	2	,	,	PUNCT
ijtc-661	183	3	i.	i.	PROPN
ijtc-661	183	4	g.	g.	PROPN
ijtc-661	183	5	,	,	PUNCT
ijtc-661	183	6	&	&	CCONJ
ijtc-661	183	7	sujana	sujana	PROPN
ijtc-661	183	8	,	,	PUNCT
ijtc-661	183	9	i.	i.	PROPN
ijtc-661	183	10	k.	k.	PROPN
ijtc-661	184	1	(	(	PUNCT
ijtc-661	184	2	2019	2019	NUM
ijtc-661	184	3	)	)	PUNCT
ijtc-661	184	4	.	.	PUNCT
ijtc-661	185	1	pengaruh	pengaruh	NOUN
ijtc-661	185	2	ukuran	ukuran	PROPN
ijtc-661	185	3	perusahaan	perusahaan	PROPN
ijtc-661	185	4	,	,	PUNCT
ijtc-661	185	5	corporate	corporate	ADJ
ijtc-661	185	6	social	social	ADJ
ijtc-661	185	7	responsibility	responsibility	NOUN
ijtc-661	185	8	,	,	PUNCT
ijtc-661	185	9	profitabilitas	profitabilitas	PROPN
ijtc-661	185	10	dan	dan	PROPN
ijtc-661	185	11	leverage	leverage	PROPN
ijtc-661	185	12	pada	pada	PROPN
ijtc-661	185	13	tax	tax	NOUN
ijtc-661	185	14	avoidance	avoidance	NOUN
ijtc-661	185	15	.	.	PUNCT
ijtc-661	186	1	e	e	X
ijtc-661	186	2	-	-	ADJ
ijtc-661	186	3	jurnal	jurnal	ADJ
ijtc-661	186	4	akuntansi	akuntansi	PROPN
ijtc-661	186	5	,	,	PUNCT
ijtc-661	186	6	28(1	28(1	NOUN
ijtc-661	186	7	)	)	PUNCT
ijtc-661	186	8	,	,	PUNCT
ijtc-661	186	9	377–406	377–406	NUM
ijtc-661	186	10	.	.	PUNCT
ijtc-661	186	11	diantari	diantari	PROPN
ijtc-661	186	12	,	,	PUNCT
ijtc-661	186	13	p.	p.	PROPN
ijtc-661	186	14	r.	r.	PROPN
ijtc-661	186	15	,	,	PUNCT
ijtc-661	186	16	&	&	CCONJ
ijtc-661	186	17	ulupui	ulupui	PROPN
ijtc-661	186	18	,	,	PUNCT
ijtc-661	186	19	i.	i.	PROPN
ijtc-661	186	20	g.	g.	PROPN
ijtc-661	186	21	(	(	PUNCT
ijtc-661	186	22	2016	2016	NUM
ijtc-661	186	23	)	)	PUNCT
ijtc-661	186	24	.	.	PUNCT
ijtc-661	187	1	pengaruh	pengaruh	VERB
ijtc-661	187	2	komite	komite	ADJ
ijtc-661	187	3	audit	audit	NOUN
ijtc-661	187	4	,	,	PUNCT
ijtc-661	187	5	proporsi	proporsi	ADJ
ijtc-661	187	6	komisaris	komisaris	PROPN
ijtc-661	187	7	independen	independen	PROPN
ijtc-661	187	8	,	,	PUNCT
ijtc-661	187	9	dan	dan	PROPN
ijtc-661	187	10	proporsi	proporsi	PROPN
ijtc-661	187	11	kepemilikan	kepemilikan	VERB
ijtc-661	187	12	institusional	institusional	PROPN
ijtc-661	187	13	terhadap	terhadap	PROPN
ijtc-661	187	14	tax	tax	NOUN
ijtc-661	187	15	avoidance	avoidance	NOUN
ijtc-661	187	16	.	.	PUNCT
ijtc-661	188	1	e	e	X
ijtc-661	188	2	-	-	ADJ
ijtc-661	188	3	jurnal	jurnal	ADJ
ijtc-661	188	4	akuntansi	akuntansi	PROPN
ijtc-661	188	5	universitas	universita	NOUN
ijtc-661	188	6	udayana	udayana	PROPN
ijtc-661	188	7	,	,	PUNCT
ijtc-661	188	8	16(1	16(1	NUM
ijtc-661	188	9	)	)	PUNCT
ijtc-661	188	10	,	,	PUNCT
ijtc-661	189	1	702–732	702–732	NUM
ijtc-661	189	2	.	.	PUNCT
ijtc-661	189	3	fionasari	fionasari	PROPN
ijtc-661	189	4	,	,	PUNCT
ijtc-661	189	5	d.	d.	PROPN
ijtc-661	189	6	,	,	PUNCT
ijtc-661	189	7	putri	putri	PROPN
ijtc-661	189	8	,	,	PUNCT
ijtc-661	189	9	a.	a.	NOUN
ijtc-661	189	10	a.	a.	PROPN
ijtc-661	189	11	,	,	PUNCT
ijtc-661	189	12	&	&	CCONJ
ijtc-661	189	13	sanjaya	sanjaya	PROPN
ijtc-661	189	14	,	,	PUNCT
ijtc-661	189	15	p.	p.	NOUN
ijtc-661	189	16	(	(	PUNCT
ijtc-661	189	17	2020	2020	NUM
ijtc-661	189	18	)	)	PUNCT
ijtc-661	189	19	.	.	PUNCT
ijtc-661	190	1	analisis	analisis	ADJ
ijtc-661	190	2	faktor	faktor	NOUN
ijtc-661	190	3	-	-	PUNCT
ijtc-661	190	4	faktor	faktor	NOUN
ijtc-661	190	5	yang	yang	PROPN
ijtc-661	190	6	mempengaruhi	mempengaruhi	PROPN
ijtc-661	190	7	penghindaran	penghindaran	ADJ
ijtc-661	190	8	pajak	pajak	PROPN
ijtc-661	190	9	pada	pada	PROPN
ijtc-661	190	10	perusahaan	perusahaan	PROPN
ijtc-661	190	11	pertambangan	pertambangan	PROPN
ijtc-661	190	12	di	di	PROPN
ijtc-661	190	13	bursa	bursa	PROPN
ijtc-661	190	14	efek	efek	PROPN
ijtc-661	190	15	indonesia	indonesia	PROPN
ijtc-661	190	16	(	(	PUNCT
ijtc-661	190	17	bei	bei	PROPN
ijtc-661	190	18	)	)	PUNCT
ijtc-661	190	19	tahun	tahun	PROPN
ijtc-661	190	20	2016	2016	NUM
ijtc-661	190	21	-	-	SYM
ijtc-661	190	22	2018	2018	NUM
ijtc-661	190	23	.	.	PUNCT
ijtc-661	191	1	jurnal	jurnal	ADJ
ijtc-661	191	2	iakp	iakp	NOUN
ijtc-661	191	3	,	,	PUNCT
ijtc-661	191	4	1(1	1(1	NUM
ijtc-661	191	5	)	)	PUNCT
ijtc-661	191	6	.	.	PUNCT
ijtc-661	192	1	fitri	fitri	PROPN
ijtc-661	192	2	,	,	PUNCT
ijtc-661	192	3	a.	a.	PROPN
ijtc-661	192	4	w.	w.	PROPN
ijtc-661	192	5	,	,	PUNCT
ijtc-661	192	6	hapsarai	hapsarai	PROPN
ijtc-661	192	7	,	,	PUNCT
ijtc-661	192	8	d.	d.	PROPN
ijtc-661	192	9	p.	p.	PROPN
ijtc-661	192	10	,	,	PUNCT
ijtc-661	192	11	&	&	CCONJ
ijtc-661	192	12	haryadi	haryadi	PROPN
ijtc-661	192	13	,	,	PUNCT
ijtc-661	192	14	e.	e.	PROPN
ijtc-661	192	15	(	(	PUNCT
ijtc-661	192	16	2019	2019	NUM
ijtc-661	192	17	)	)	PUNCT
ijtc-661	192	18	.	.	PUNCT
ijtc-661	193	1	pengaruh	pengaruh	NOUN
ijtc-661	193	2	leverage	leverage	NOUN
ijtc-661	193	3	,	,	PUNCT
ijtc-661	193	4	komisaris	komisaris	NOUN
ijtc-661	193	5	independen	independen	PROPN
ijtc-661	193	6	,	,	PUNCT
ijtc-661	193	7	dan	dan	PROPN
ijtc-661	193	8	corporate	corporate	ADJ
ijtc-661	193	9	social	social	ADJ
ijtc-661	193	10	responsibility	responsibility	NOUN
ijtc-661	193	11	terhadap	terhadap	PROPN
ijtc-661	193	12	penghindaran	penghindaran	VERB
ijtc-661	193	13	pajak	pajak	ADV
ijtc-661	193	14	.	.	PUNCT
ijtc-661	194	1	juma	juma	PROPN
ijtc-661	194	2	unsera	unsera	PROPN
ijtc-661	194	3	.	.	PUNCT
ijtc-661	195	1	gaaya	gaaya	PROPN
ijtc-661	195	2	,	,	PUNCT
ijtc-661	195	3	s.	s.	PROPN
ijtc-661	195	4	,	,	PUNCT
ijtc-661	195	5	lakhal	lakhal	NOUN
ijtc-661	195	6	,	,	PUNCT
ijtc-661	195	7	n.	n.	NOUN
ijtc-661	195	8	,	,	PUNCT
ijtc-661	195	9	&	&	CCONJ
ijtc-661	195	10	lakhal	lakhal	PROPN
ijtc-661	195	11	,	,	PUNCT
ijtc-661	195	12	f.	f.	PROPN
ijtc-661	195	13	(	(	PUNCT
ijtc-661	195	14	2017	2017	NUM
ijtc-661	195	15	)	)	PUNCT
ijtc-661	195	16	.	.	PUNCT
ijtc-661	196	1	does	do	AUX
ijtc-661	196	2	family	family	NOUN
ijtc-661	196	3	ownership	ownership	NOUN
ijtc-661	196	4	reduce	reduce	VERB
ijtc-661	196	5	corporate	corporate	ADJ
ijtc-661	196	6	tax	tax	NOUN
ijtc-661	196	7	avoidance	avoidance	NOUN
ijtc-661	196	8	?	?	PUNCT
ijtc-661	197	1	the	the	DET
ijtc-661	197	2	moderating	moderate	VERB
ijtc-661	197	3	effect	effect	NOUN
ijtc-661	197	4	of	of	ADP
ijtc-661	197	5	audit	audit	NOUN
ijtc-661	197	6	quality	quality	NOUN
ijtc-661	197	7	.	.	PUNCT
ijtc-661	198	1	managerial	managerial	ADJ
ijtc-661	198	2	auditing	auditing	NOUN
ijtc-661	198	3	journal	journal	PROPN
ijtc-661	198	4	.	.	PUNCT
ijtc-661	199	1	hege	hege	PROPN
ijtc-661	199	2	,	,	PUNCT
ijtc-661	199	3	u.	u.	PROPN
ijtc-661	199	4	,	,	PUNCT
ijtc-661	199	5	hutson	hutson	PROPN
ijtc-661	199	6	,	,	PUNCT
ijtc-661	199	7	e.	e.	PROPN
ijtc-661	199	8	,	,	PUNCT
ijtc-661	199	9	&	&	CCONJ
ijtc-661	199	10	laing	laing	PROPN
ijtc-661	199	11	,	,	PUNCT
ijtc-661	199	12	e.	e.	PROPN
ijtc-661	199	13	(	(	PUNCT
ijtc-661	199	14	2021	2021	NUM
ijtc-661	199	15	)	)	PUNCT
ijtc-661	199	16	.	.	PUNCT
ijtc-661	200	1	mandatory	mandatory	ADJ
ijtc-661	200	2	governance	governance	NOUN
ijtc-661	200	3	reform	reform	NOUN
ijtc-661	200	4	and	and	CCONJ
ijtc-661	200	5	corporate	corporate	ADJ
ijtc-661	200	6	risk	risk	NOUN
ijtc-661	200	7	management	management	NOUN
ijtc-661	200	8	.	.	PUNCT
ijtc-661	201	1	journal	journal	NOUN
ijtc-661	201	2	of	of	ADP
ijtc-661	201	3	corporate	corporate	ADJ
ijtc-661	201	4	finance	finance	NOUN
ijtc-661	201	5	,	,	PUNCT
ijtc-661	201	6	68	68	NUM
ijtc-661	201	7	.	.	PUNCT
ijtc-661	202	1	https://doi.org/10.1016/j.jcorpfin.2021.101935	https://doi.org/10.1016/j.jcorpfin.2021.101935	PROPN
ijtc-661	202	2	hidayati	hidayati	PROPN
ijtc-661	202	3	,	,	PUNCT
ijtc-661	202	4	n.	n.	NOUN
ijtc-661	202	5	,	,	PUNCT
ijtc-661	202	6	&	&	CCONJ
ijtc-661	202	7	fidiana	fidiana	PROPN
ijtc-661	202	8	.	.	PUNCT
ijtc-661	203	1	(	(	PUNCT
ijtc-661	203	2	2017	2017	NUM
ijtc-661	203	3	)	)	PUNCT
ijtc-661	203	4	.	.	PUNCT
ijtc-661	204	1	pengaruh	pengaruh	VERB
ijtc-661	204	2	corporate	corporate	ADJ
ijtc-661	204	3	social	social	ADJ
ijtc-661	204	4	responsibility	responsibility	NOUN
ijtc-661	204	5	dan	dan	PROPN
ijtc-661	204	6	corporate	corporate	PROPN
ijtc-661	204	7	governance	governance	NOUN
ijtc-661	204	8	terhadap	terhadap	PROPN
ijtc-661	204	9	penghindaran	penghindaran	VERB
ijtc-661	204	10	pajak	pajak	ADV
ijtc-661	204	11	.	.	PUNCT
ijtc-661	205	1	jurnal	jurnal	PROPN
ijtc-661	205	2	ilmu	ilmu	PROPN
ijtc-661	205	3	dan	dan	PROPN
ijtc-661	205	4	riset	riset	PROPN
ijtc-661	205	5	akuntansi	akuntansi	PROPN
ijtc-661	205	6	,	,	PUNCT
ijtc-661	205	7	6(3	6(3	NUM
ijtc-661	205	8	)	)	PUNCT
ijtc-661	205	9	,	,	PUNCT
ijtc-661	205	10	1052	1052	NUM
ijtc-661	205	11	–	–	PUNCT
ijtc-661	205	12	1070	1070	NUM
ijtc-661	205	13	.	.	PUNCT
ijtc-661	206	1	hossain	hossain	PROPN
ijtc-661	206	2	,	,	PUNCT
ijtc-661	206	3	m.	m.	PROPN
ijtc-661	206	4	z.	z.	PROPN
ijtc-661	206	5	,	,	PUNCT
ijtc-661	206	6	enam	enam	PROPN
ijtc-661	206	7	,	,	PUNCT
ijtc-661	206	8	f.	f.	PROPN
ijtc-661	206	9	,	,	PUNCT
ijtc-661	206	10	&	&	CCONJ
ijtc-661	206	11	hasan	hasan	PROPN
ijtc-661	206	12	,	,	PUNCT
ijtc-661	206	13	m.	m.	PROPN
ijtc-661	206	14	r.	r.	PROPN
ijtc-661	206	15	(	(	PUNCT
ijtc-661	206	16	2107	2107	NUM
ijtc-661	206	17	)	)	PUNCT
ijtc-661	206	18	.	.	PUNCT
ijtc-661	207	1	the	the	DET
ijtc-661	207	2	role	role	NOUN
ijtc-661	207	3	of	of	ADP
ijtc-661	207	4	corporate	corporate	ADJ
ijtc-661	207	5	governance	governance	NOUN
ijtc-661	207	6	amd	amd	VERB
ijtc-661	207	7	corporate	corporate	ADJ
ijtc-661	207	8	social	social	ADJ
ijtc-661	207	9	responsibility	responsibility	NOUN
ijtc-661	207	10	practices	practice	NOUN
ijtc-661	207	11	in	in	ADP
ijtc-661	207	12	organizational	organizational	ADJ
ijtc-661	207	13	excellence	excellence	NOUN
ijtc-661	207	14	 	 	SPACE
ijtc-661	207	15	:	:	PUNCT
ijtc-661	207	16	the	the	DET
ijtc-661	207	17	case	case	NOUN
ijtc-661	207	18	of	of	ADP
ijtc-661	207	19	grameen	grameen	PROPN
ijtc-661	207	20	bank	bank	PROPN
ijtc-661	207	21	.	.	PUNCT
ijtc-661	208	1	open	open	ADJ
ijtc-661	208	2	journal	journal	PROPN
ijtc-661	208	3	of	of	ADP
ijtc-661	208	4	business	business	NOUN
ijtc-661	208	5	and	and	CCONJ
ijtc-661	208	6	management	management	NOUN
ijtc-661	208	7	,	,	PUNCT
ijtc-661	208	8	5(1	5(1	NUM
ijtc-661	208	9	)	)	PUNCT
ijtc-661	208	10	,	,	PUNCT
ijtc-661	208	11	119–130	119–130	NUM
ijtc-661	208	12	.	.	PUNCT
ijtc-661	209	1	jamei	jamei	PROPN
ijtc-661	209	2	,	,	PUNCT
ijtc-661	209	3	r.	r.	PROPN
ijtc-661	209	4	(	(	PUNCT
ijtc-661	209	5	2017	2017	NUM
ijtc-661	209	6	)	)	PUNCT
ijtc-661	209	7	.	.	PUNCT
ijtc-661	210	1	tax	tax	NOUN
ijtc-661	210	2	avoidance	avoidance	NOUN
ijtc-661	210	3	and	and	CCONJ
ijtc-661	210	4	corporate	corporate	ADJ
ijtc-661	210	5	governance	governance	NOUN
ijtc-661	210	6	mechanisms	mechanism	NOUN
ijtc-661	210	7	 	 	SPACE
ijtc-661	210	8	:	:	PUNCT
ijtc-661	210	9	evidence	evidence	NOUN
ijtc-661	210	10	from	from	ADP
ijtc-661	210	11	tehran	tehran	PROPN
ijtc-661	210	12	stock	stock	PROPN
ijtc-661	210	13	exchange	exchange	PROPN
ijtc-661	210	14	.	.	PUNCT
ijtc-661	211	1	international	international	ADJ
ijtc-661	211	2	journal	journal	PROPN
ijtc-661	211	3	of	of	ADP
ijtc-661	211	4	economics	economic	NOUN
ijtc-661	211	5	and	and	CCONJ
ijtc-661	211	6	financial	financial	ADJ
ijtc-661	211	7	issues	issue	NOUN
ijtc-661	211	8	,	,	PUNCT
ijtc-661	211	9	7(4	7(4	NUM
ijtc-661	211	10	)	)	PUNCT
ijtc-661	211	11	,	,	PUNCT
ijtc-661	211	12	638–644	638–644	NUM
ijtc-661	211	13	.	.	PUNCT
ijtc-661	212	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-661	212	2	determinants	determinant	NOUN
ijtc-661	212	3	of	of	ADP
ijtc-661	212	4	tax	tax	NOUN
ijtc-661	212	5	avoidance	avoidance	NOUN
ijtc-661	212	6	and	and	CCONJ
ijtc-661	212	7	audit	audit	NOUN
ijtc-661	212	8	quality	quality	NOUN
ijtc-661	212	9	as	as	ADP
ijtc-661	212	10	a	a	DET
ijtc-661	212	11	moderating	moderate	VERB
ijtc-661	212	12	variable	variable	ADJ
ijtc-661	212	13	mashuri	mashuri	PROPN
ijtc-661	212	14	126	126	NUM
ijtc-661	212	15	|	|	NOUN
ijtc-661	212	16	ilomata	ilomata	PROPN
ijtc-661	212	17	international	international	ADJ
ijtc-661	212	18	journal	journal	NOUN
ijtc-661	212	19	of	of	ADP
ijtc-661	212	20	tax	tax	PROPN
ijtc-661	212	21	&	&	CCONJ
ijtc-661	212	22	accounting	accounting	PROPN
ijtc-661	212	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-661	212	24	jitmaneeroj	jitmaneeroj	NOUN
ijtc-661	212	25	,	,	PUNCT
ijtc-661	212	26	b.	b.	PROPN
ijtc-661	212	27	(	(	PUNCT
ijtc-661	212	28	2018	2018	NUM
ijtc-661	212	29	)	)	PUNCT
ijtc-661	212	30	.	.	PUNCT
ijtc-661	213	1	a	a	DET
ijtc-661	213	2	latent	latent	ADJ
ijtc-661	213	3	variable	variable	ADJ
ijtc-661	213	4	analysis	analysis	NOUN
ijtc-661	213	5	of	of	ADP
ijtc-661	213	6	corporate	corporate	ADJ
ijtc-661	213	7	social	social	ADJ
ijtc-661	213	8	responsibility	responsibility	NOUN
ijtc-661	213	9	and	and	CCONJ
ijtc-661	213	10	firm	firm	ADJ
ijtc-661	213	11	value	value	NOUN
ijtc-661	213	12	.	.	PUNCT
ijtc-661	214	1	managerial	managerial	ADJ
ijtc-661	214	2	finance	finance	NOUN
ijtc-661	214	3	,	,	PUNCT
ijtc-661	214	4	44(6	44(6	PROPN
ijtc-661	214	5	)	)	PUNCT
ijtc-661	214	6	.	.	PUNCT
ijtc-661	215	1	krisna	krisna	PROPN
ijtc-661	215	2	,	,	PUNCT
ijtc-661	215	3	a.	a.	NOUN
ijtc-661	215	4	m.	m.	NOUN
ijtc-661	215	5	(	(	PUNCT
ijtc-661	215	6	2019	2019	NUM
ijtc-661	215	7	)	)	PUNCT
ijtc-661	215	8	.	.	PUNCT
ijtc-661	216	1	pengaruh	pengaruh	NOUN
ijtc-661	216	2	kepemilikan	kepemilikan	VERB
ijtc-661	216	3	institusional	institusional	ADJ
ijtc-661	216	4	dan	dan	PROPN
ijtc-661	216	5	kepemilikan	kepemilikan	PROPN
ijtc-661	216	6	manajerial	manajerial	PROPN
ijtc-661	216	7	pada	pada	PROPN
ijtc-661	216	8	tax	tax	NOUN
ijtc-661	216	9	avoidance	avoidance	NOUN
ijtc-661	216	10	dengan	dengan	PROPN
ijtc-661	216	11	kualitas	kualitas	PROPN
ijtc-661	216	12	audit	audit	PROPN
ijtc-661	216	13	sebagai	sebagai	PROPN
ijtc-661	216	14	variabel	variabel	PROPN
ijtc-661	216	15	pemoderasi	pemoderasi	PROPN
ijtc-661	216	16	.	.	PUNCT
ijtc-661	217	1	wacana	wacana	PROPN
ijtc-661	217	2	ekonomi	ekonomi	PROPN
ijtc-661	217	3	(	(	PUNCT
ijtc-661	217	4	jurnal	jurnal	ADJ
ijtc-661	217	5	ekonomi	ekonomi	PROPN
ijtc-661	217	6	,	,	PUNCT
ijtc-661	217	7	bisnis	bisnis	PROPN
ijtc-661	217	8	dan	dan	PROPN
ijtc-661	217	9	akuntansi	akuntansi	PROPN
ijtc-661	217	10	,	,	PUNCT
ijtc-661	217	11	18(2	18(2	NUM
ijtc-661	217	12	)	)	PUNCT
ijtc-661	217	13	,	,	PUNCT
ijtc-661	217	14	82–91	82–91	NUM
ijtc-661	217	15	.	.	PUNCT
ijtc-661	217	16	maharani	maharani	PROPN
ijtc-661	217	17	,	,	PUNCT
ijtc-661	217	18	f.	f.	PROPN
ijtc-661	217	19	s.	s.	PROPN
ijtc-661	217	20	,	,	PUNCT
ijtc-661	217	21	&	&	CCONJ
ijtc-661	217	22	baroroh	baroroh	NOUN
ijtc-661	217	23	,	,	PUNCT
ijtc-661	217	24	n.	n.	NOUN
ijtc-661	217	25	(	(	PUNCT
ijtc-661	217	26	2020	2020	NUM
ijtc-661	217	27	)	)	PUNCT
ijtc-661	217	28	.	.	PUNCT
ijtc-661	218	1	the	the	DET
ijtc-661	218	2	effect	effect	NOUN
ijtc-661	218	3	of	of	ADP
ijtc-661	218	4	leverage	leverage	NOUN
ijtc-661	218	5	,	,	PUNCT
ijtc-661	218	6	executive	executive	ADJ
ijtc-661	218	7	characters	character	NOUN
ijtc-661	218	8	,	,	PUNCT
ijtc-661	218	9	and	and	CCONJ
ijtc-661	218	10	institutional	institutional	ADJ
ijtc-661	218	11	ownership	ownership	NOUN
ijtc-661	218	12	to	to	ADP
ijtc-661	218	13	tax	tax	NOUN
ijtc-661	218	14	avoidance	avoidance	NOUN
ijtc-661	218	15	with	with	ADP
ijtc-661	218	16	political	political	ADJ
ijtc-661	218	17	connection	connection	NOUN
ijtc-661	218	18	as	as	ADP
ijtc-661	218	19	moderation	moderation	NOUN
ijtc-661	218	20	.	.	PUNCT
ijtc-661	219	1	accounting	accounting	NOUN
ijtc-661	219	2	analysis	analysis	NOUN
ijtc-661	219	3	journal	journal	NOUN
ijtc-661	219	4	,	,	PUNCT
ijtc-661	219	5	8(2	8(2	NUM
ijtc-661	219	6	)	)	PUNCT
ijtc-661	219	7	,	,	PUNCT
ijtc-661	219	8	81–87	81–87	NUM
ijtc-661	219	9	.	.	PUNCT
ijtc-661	220	1	mangoting	mangoting	NOUN
ijtc-661	220	2	,	,	PUNCT
ijtc-661	220	3	y.	y.	PROPN
ijtc-661	220	4	,	,	PUNCT
ijtc-661	220	5	charysta	charysta	PROPN
ijtc-661	220	6	,	,	PUNCT
ijtc-661	220	7	v.	v.	PROPN
ijtc-661	220	8	,	,	PUNCT
ijtc-661	220	9	martina	martina	PROPN
ijtc-661	220	10	,	,	PUNCT
ijtc-661	220	11	d.	d.	PROPN
ijtc-661	220	12	,	,	PUNCT
ijtc-661	220	13	&	&	CCONJ
ijtc-661	220	14	fransiska	fransiska	PROPN
ijtc-661	220	15	,	,	PUNCT
ijtc-661	220	16	s.	s.	PROPN
ijtc-661	220	17	(	(	PUNCT
ijtc-661	220	18	2019	2019	NUM
ijtc-661	220	19	)	)	PUNCT
ijtc-661	220	20	.	.	PUNCT
ijtc-661	221	1	transparency	transparency	NOUN
ijtc-661	221	2	as	as	ADP
ijtc-661	221	3	anticipation	anticipation	NOUN
ijtc-661	221	4	of	of	ADP
ijtc-661	221	5	tax	tax	NOUN
ijtc-661	221	6	avoidance	avoidance	NOUN
ijtc-661	221	7	behavior	behavior	NOUN
ijtc-661	221	8	through	through	ADP
ijtc-661	221	9	corporate	corporate	ADJ
ijtc-661	221	10	social	social	ADJ
ijtc-661	221	11	responsibility	responsibility	NOUN
ijtc-661	221	12	.	.	PUNCT
ijtc-661	222	1	jurnal	jurnal	ADJ
ijtc-661	222	2	dinamika	dinamika	PROPN
ijtc-661	222	3	akuntansi	akuntansi	PROPN
ijtc-661	222	4	,	,	PUNCT
ijtc-661	222	5	11(1	11(1	NUM
ijtc-661	222	6	)	)	PUNCT
ijtc-661	222	7	,	,	PUNCT
ijtc-661	222	8	15–25	15–25	NUM
ijtc-661	222	9	.	.	PUNCT
ijtc-661	223	1	mashuri	mashuri	PROPN
ijtc-661	223	2	,	,	PUNCT
ijtc-661	223	3	a.	a.	NOUN
ijtc-661	223	4	a.	a.	PROPN
ijtc-661	223	5	,	,	PUNCT
ijtc-661	223	6	&	&	CCONJ
ijtc-661	223	7	ermaya	ermaya	PROPN
ijtc-661	223	8	,	,	PUNCT
ijtc-661	223	9	h.	h.	PROPN
ijtc-661	223	10	n.	n.	PROPN
ijtc-661	223	11	(	(	PUNCT
ijtc-661	223	12	2019	2019	NUM
ijtc-661	223	13	)	)	PUNCT
ijtc-661	223	14	.	.	PUNCT
ijtc-661	224	1	the	the	DET
ijtc-661	224	2	effect	effect	NOUN
ijtc-661	224	3	of	of	ADP
ijtc-661	224	4	tax	tax	NOUN
ijtc-661	224	5	aggressiveness	aggressiveness	NOUN
ijtc-661	224	6	and	and	CCONJ
ijtc-661	224	7	media	medium	NOUN
ijtc-661	224	8	exposure	exposure	NOUN
ijtc-661	224	9	on	on	ADP
ijtc-661	224	10	corporate	corporate	ADJ
ijtc-661	224	11	social	social	ADJ
ijtc-661	224	12	responsibility	responsibility	NOUN
ijtc-661	224	13	disclosure	disclosure	NOUN
ijtc-661	224	14	with	with	ADP
ijtc-661	224	15	profitability	profitability	NOUN
ijtc-661	224	16	as	as	ADP
ijtc-661	224	17	moderated	moderated	ADJ
ijtc-661	224	18	variables	variable	NOUN
ijtc-661	224	19	.	.	PUNCT
ijtc-661	225	1	advances	advance	NOUN
ijtc-661	225	2	in	in	ADP
ijtc-661	225	3	economics	economic	NOUN
ijtc-661	225	4	,	,	PUNCT
ijtc-661	225	5	business	business	NOUN
ijtc-661	225	6	,	,	PUNCT
ijtc-661	225	7	and	and	CCONJ
ijtc-661	225	8	management	management	NOUN
ijtc-661	225	9	research	research	NOUN
ijtc-661	225	10	,	,	PUNCT
ijtc-661	225	11	124	124	NUM
ijtc-661	225	12	.	.	PUNCT
ijtc-661	226	1	mulyani	mulyani	PROPN
ijtc-661	226	2	,	,	PUNCT
ijtc-661	226	3	s.	s.	PROPN
ijtc-661	226	4	,	,	PUNCT
ijtc-661	226	5	wijayanti	wijayanti	PROPN
ijtc-661	226	6	,	,	PUNCT
ijtc-661	226	7	a.	a.	NOUN
ijtc-661	226	8	,	,	PUNCT
ijtc-661	226	9	&	&	CCONJ
ijtc-661	226	10	masitoh	masitoh	PROPN
ijtc-661	226	11	,	,	PUNCT
ijtc-661	226	12	e.	e.	PROPN
ijtc-661	226	13	(	(	PUNCT
ijtc-661	226	14	2018	2018	NUM
ijtc-661	226	15	)	)	PUNCT
ijtc-661	226	16	.	.	PUNCT
ijtc-661	227	1	pengaruh	pengaruh	VERB
ijtc-661	227	2	corporate	corporate	ADJ
ijtc-661	227	3	governance	governance	NOUN
ijtc-661	227	4	terhadap	terhadap	PROPN
ijtc-661	227	5	tax	tax	NOUN
ijtc-661	227	6	avoidance	avoidance	NOUN
ijtc-661	227	7	(	(	PUNCT
ijtc-661	227	8	perusahaan	perusahaan	PROPN
ijtc-661	227	9	pertambangan	pertambangan	PROPN
ijtc-661	227	10	yang	yang	PROPN
ijtc-661	227	11	terdaftar	terdaftar	PROPN
ijtc-661	227	12	di	di	PROPN
ijtc-661	227	13	bei	bei	PROPN
ijtc-661	227	14	.	.	PUNCT
ijtc-661	228	1	jurnal	jurnal	PROPN
ijtc-661	228	2	riset	riset	PROPN
ijtc-661	228	3	akuntansi	akuntansi	PROPN
ijtc-661	228	4	dan	dan	PROPN
ijtc-661	228	5	bisnis	bisnis	PROPN
ijtc-661	228	6	airlangga	airlangga	PROPN
ijtc-661	228	7	(	(	PUNCT
ijtc-661	228	8	jraba	jraba	PROPN
ijtc-661	228	9	,	,	PUNCT
ijtc-661	228	10	3(1	3(1	NUM
ijtc-661	228	11	)	)	PUNCT
ijtc-661	228	12	,	,	PUNCT
ijtc-661	228	13	322–340	322–340	NUM
ijtc-661	228	14	.	.	PUNCT
ijtc-661	229	1	rahmawati	rahmawati	PROPN
ijtc-661	229	2	,	,	PUNCT
ijtc-661	229	3	a.	a.	PROPN
ijtc-661	229	4	,	,	PUNCT
ijtc-661	229	5	endang	endang	PROPN
ijtc-661	229	6	,	,	PUNCT
ijtc-661	229	7	m.	m.	NOUN
ijtc-661	229	8	g.	g.	PROPN
ijtc-661	229	9	,	,	PUNCT
ijtc-661	229	10	&	&	CCONJ
ijtc-661	229	11	agusti	agusti	PROPN
ijtc-661	229	12	,	,	PUNCT
ijtc-661	229	13	r.	r.	PROPN
ijtc-661	229	14	r.	r.	PROPN
ijtc-661	229	15	(	(	PUNCT
ijtc-661	229	16	2016	2016	NUM
ijtc-661	229	17	)	)	PUNCT
ijtc-661	229	18	.	.	PUNCT
ijtc-661	230	1	pengaruh	pengaruh	NOUN
ijtc-661	230	2	pengungkapan	pengungkapan	VERB
ijtc-661	230	3	corporate	corporate	ADJ
ijtc-661	230	4	social	social	ADJ
ijtc-661	230	5	responsibility	responsibility	NOUN
ijtc-661	230	6	dan	dan	PROPN
ijtc-661	230	7	corporate	corporate	ADJ
ijtc-661	230	8	governance	governance	NOUN
ijtc-661	230	9	terhadap	terhadap	PROPN
ijtc-661	230	10	tax	tax	NOUN
ijtc-661	230	11	avoidance	avoidance	NOUN
ijtc-661	230	12	.	.	PUNCT
ijtc-661	231	1	jurnal	jurnal	ADJ
ijtc-661	231	2	perpajakan	perpajakan	INTJ
ijtc-661	231	3	(	(	PUNCT
ijtc-661	231	4	jejak	jejak	PROPN
ijtc-661	231	5	,	,	PUNCT
ijtc-661	231	6	10(1	10(1	NUM
ijtc-661	231	7	)	)	PUNCT
ijtc-661	231	8	.	.	PUNCT
ijtc-661	232	1	rahmi	rahmi	PROPN
ijtc-661	232	2	,	,	PUNCT
ijtc-661	232	3	n.	n.	NOUN
ijtc-661	232	4	,	,	PUNCT
ijtc-661	232	5	selvi	selvi	PROPN
ijtc-661	232	6	,	,	PUNCT
ijtc-661	232	7	s.	s.	PROPN
ijtc-661	232	8	,	,	PUNCT
ijtc-661	232	9	&	&	CCONJ
ijtc-661	232	10	purwaningtyas	purwaningtyas	PROPN
ijtc-661	232	11	,	,	PUNCT
ijtc-661	232	12	a.	a.	PROPN
ijtc-661	232	13	s.	s.	PROPN
ijtc-661	232	14	(	(	PUNCT
ijtc-661	232	15	2022	2022	NUM
ijtc-661	232	16	)	)	PUNCT
ijtc-661	232	17	.	.	PUNCT
ijtc-661	233	1	pentahelix	pentahelix	ADJ
ijtc-661	233	2	collaboration	collaboration	NOUN
ijtc-661	233	3	in	in	ADP
ijtc-661	233	4	improving	improve	VERB
ijtc-661	233	5	taxpayer	taxpayer	NOUN
ijtc-661	233	6	compliance	compliance	NOUN
ijtc-661	233	7	.	.	PUNCT
ijtc-661	234	1	ilomata	ilomata	PROPN
ijtc-661	234	2	international	international	ADJ
ijtc-661	234	3	journal	journal	NOUN
ijtc-661	234	4	of	of	ADP
ijtc-661	234	5	tax	tax	NOUN
ijtc-661	234	6	and	and	CCONJ
ijtc-661	234	7	accounting	accounting	NOUN
ijtc-661	234	8	,	,	PUNCT
ijtc-661	234	9	3(4	3(4	NUM
ijtc-661	234	10	)	)	PUNCT
ijtc-661	234	11	,	,	PUNCT
ijtc-661	234	12	351–358	351–358	NUM
ijtc-661	234	13	.	.	PUNCT
ijtc-661	235	1	https://doi.org/10.52728/ijtc.v3i4.562	https://doi.org/10.52728/ijtc.v3i4.562	ADJ
ijtc-661	235	2	rombebunga	rombebunga	NOUN
ijtc-661	235	3	,	,	PUNCT
ijtc-661	235	4	m.	m.	NOUN
ijtc-661	235	5	,	,	PUNCT
ijtc-661	235	6	&	&	CCONJ
ijtc-661	235	7	pesudo	pesudo	PROPN
ijtc-661	235	8	,	,	PUNCT
ijtc-661	235	9	d.	d.	PROPN
ijtc-661	235	10	a.	a.	PROPN
ijtc-661	235	11	(	(	PUNCT
ijtc-661	235	12	2019	2019	NUM
ijtc-661	235	13	)	)	PUNCT
ijtc-661	235	14	.	.	PUNCT
ijtc-661	236	1	tata	tata	PROPN
ijtc-661	236	2	kelola	kelola	PROPN
ijtc-661	236	3	perusahaan	perusahaan	PROPN
ijtc-661	236	4	dan	dan	PROPN
ijtc-661	236	5	penghindaran	penghindaran	VERB
ijtc-661	236	6	pajak	pajak	ADV
ijtc-661	236	7	.	.	PUNCT
ijtc-661	237	1	perspektif	perspektif	PROPN
ijtc-661	237	2	akuntansi	akuntansi	PROPN
ijtc-661	237	3	,	,	PUNCT
ijtc-661	237	4	2(3	2(3	NUM
ijtc-661	237	5	)	)	PUNCT
ijtc-661	237	6	,	,	PUNCT
ijtc-661	237	7	237–255	237–255	NUM
ijtc-661	237	8	.	.	PUNCT
ijtc-661	237	9	said	say	VERB
ijtc-661	237	10	,	,	PUNCT
ijtc-661	237	11	r.	r.	PROPN
ijtc-661	237	12	,	,	PUNCT
ijtc-661	237	13	joseph	joseph	PROPN
ijtc-661	237	14	,	,	PUNCT
ijtc-661	237	15	c.	c.	PROPN
ijtc-661	237	16	,	,	PUNCT
ijtc-661	237	17	&	&	CCONJ
ijtc-661	237	18	zahirah	zahirah	PROPN
ijtc-661	237	19	,	,	PUNCT
ijtc-661	237	20	n.	n.	NOUN
ijtc-661	237	21	(	(	PUNCT
ijtc-661	237	22	2017	2017	NUM
ijtc-661	237	23	)	)	PUNCT
ijtc-661	237	24	.	.	PUNCT
ijtc-661	238	1	corporate	corporate	ADJ
ijtc-661	238	2	governance	governance	NOUN
ijtc-661	238	3	and	and	CCONJ
ijtc-661	238	4	corporate	corporate	ADJ
ijtc-661	238	5	social	social	ADJ
ijtc-661	238	6	responsibility	responsibility	NOUN
ijtc-661	238	7	(	(	PUNCT
ijtc-661	238	8	csr	csr	NOUN
ijtc-661	238	9	)	)	PUNCT
ijtc-661	238	10	disclosure	disclosure	NOUN
ijtc-661	238	11	 	 	SPACE
ijtc-661	238	12	:	:	PUNCT
ijtc-661	238	13	the	the	DET
ijtc-661	238	14	moderating	moderate	VERB
ijtc-661	238	15	role	role	NOUN
ijtc-661	238	16	of	of	ADP
ijtc-661	238	17	cultural	cultural	ADJ
ijtc-661	238	18	values	value	NOUN
ijtc-661	238	19	.	.	PUNCT
ijtc-661	239	1	modern	modern	ADJ
ijtc-661	239	2	organizational	organizational	ADJ
ijtc-661	239	3	governance	governance	NOUN
ijtc-661	239	4	,	,	PUNCT
ijtc-661	239	5	12	12	NUM
ijtc-661	239	6	,	,	PUNCT
ijtc-661	239	7	189–206	189–206	NUM
ijtc-661	239	8	.	.	PUNCT
ijtc-661	240	1	salsabila	salsabila	PROPN
ijtc-661	240	2	,	,	PUNCT
ijtc-661	240	3	a.	a.	PROPN
ijtc-661	240	4	h.	h.	PROPN
ijtc-661	240	5	,	,	PUNCT
ijtc-661	240	6	arieftiara	arieftiara	PROPN
ijtc-661	240	7	,	,	PUNCT
ijtc-661	240	8	d.	d.	PROPN
ijtc-661	240	9	,	,	PUNCT
ijtc-661	240	10	&	&	CCONJ
ijtc-661	240	11	widiastuti	widiastuti	PROPN
ijtc-661	240	12	,	,	PUNCT
ijtc-661	240	13	n.	n.	PROPN
ijtc-661	240	14	p.	p.	NOUN
ijtc-661	240	15	(	(	PUNCT
ijtc-661	240	16	2021	2021	NUM
ijtc-661	240	17	)	)	PUNCT
ijtc-661	240	18	.	.	PUNCT
ijtc-661	241	1	intensitas	intensita	NOUN
ijtc-661	241	2	penghindaran	penghindaran	VERB
ijtc-661	241	3	pajak	pajak	PROPN
ijtc-661	241	4	pada	pada	PROPN
ijtc-661	241	5	perusahaan	perusahaan	PROPN
ijtc-661	241	6	:	:	PUNCT
ijtc-661	241	7	dampak	dampak	VERB
ijtc-661	241	8	corporate	corporate	ADJ
ijtc-661	241	9	social	social	ADJ
ijtc-661	241	10	responsibility	responsibility	NOUN
ijtc-661	241	11	dan	dan	PROPN
ijtc-661	241	12	pengaruh	pengaruh	VERB
ijtc-661	241	13	corporate	corporate	ADJ
ijtc-661	241	14	governance	governance	NOUN
ijtc-661	241	15	.	.	PUNCT
ijtc-661	242	1	jurnal	jurnal	ADJ
ijtc-661	242	2	informasi	informasi	PROPN
ijtc-661	242	3	,	,	PUNCT
ijtc-661	242	4	perpajakan	perpajakan	INTJ
ijtc-661	242	5	,	,	PUNCT
ijtc-661	242	6	akuntansi	akuntansi	PROPN
ijtc-661	242	7	,	,	PUNCT
ijtc-661	242	8	dan	dan	PROPN
ijtc-661	242	9	keuangan	keuangan	PROPN
ijtc-661	242	10	publik	publik	PROPN
ijtc-661	242	11	,	,	PUNCT
ijtc-661	242	12	16(1	16(1	NUM
ijtc-661	242	13	)	)	PUNCT
ijtc-661	242	14	,	,	PUNCT
ijtc-661	242	15	65–84	65–84	NOUN
ijtc-661	242	16	.	.	PUNCT
ijtc-661	243	1	sandy	sandy	PROPN
ijtc-661	243	2	,	,	PUNCT
ijtc-661	243	3	s.	s.	PROPN
ijtc-661	243	4	,	,	PUNCT
ijtc-661	243	5	&	&	CCONJ
ijtc-661	243	6	lukviarman	lukviarman	NOUN
ijtc-661	243	7	,	,	PUNCT
ijtc-661	243	8	n.	n.	NOUN
ijtc-661	243	9	(	(	PUNCT
ijtc-661	243	10	2015	2015	NUM
ijtc-661	243	11	)	)	PUNCT
ijtc-661	243	12	.	.	PUNCT
ijtc-661	244	1	pengaruh	pengaruh	VERB
ijtc-661	244	2	corporate	corporate	ADJ
ijtc-661	244	3	governance	governance	NOUN
ijtc-661	244	4	terhadap	terhadap	PROPN
ijtc-661	244	5	tax	tax	NOUN
ijtc-661	244	6	avoidance	avoidance	NOUN
ijtc-661	244	7	 	 	SPACE
ijtc-661	244	8	:	:	PUNCT
ijtc-661	244	9	studi	studi	PROPN
ijtc-661	244	10	emipiris	emipiris	PROPN
ijtc-661	244	11	pada	pada	PROPN
ijtc-661	244	12	perusahaan	perusahaan	PROPN
ijtc-661	244	13	manufaktur	manufaktur	PROPN
ijtc-661	244	14	.	.	PROPN
ijtc-661	245	1	jurnal	jurnal	PROPN
ijtc-661	245	2	akuntansi	akuntansi	PROPN
ijtc-661	245	3	dan	dan	PROPN
ijtc-661	245	4	auditing	auditing	PROPN
ijtc-661	245	5	(	(	PUNCT
ijtc-661	245	6	jaai	jaai	PROPN
ijtc-661	245	7	,	,	PUNCT
ijtc-661	245	8	19(2	19(2	NUM
ijtc-661	245	9	)	)	PUNCT
ijtc-661	245	10	,	,	PUNCT
ijtc-661	245	11	85–95	85–95	NUM
ijtc-661	245	12	.	.	PUNCT
ijtc-661	246	1	solihah	solihah	NOUN
ijtc-661	246	2	,	,	PUNCT
ijtc-661	246	3	m.	m.	NOUN
ijtc-661	246	4	,	,	PUNCT
ijtc-661	246	5	murdijaningsih	murdijaningsih	PROPN
ijtc-661	246	6	,	,	PUNCT
ijtc-661	246	7	t.	t.	PROPN
ijtc-661	246	8	,	,	PUNCT
ijtc-661	246	9	&	&	CCONJ
ijtc-661	246	10	danuta	danuta	PROPN
ijtc-661	246	11	,	,	PUNCT
ijtc-661	246	12	k.	k.	PROPN
ijtc-661	246	13	s.	s.	PROPN
ijtc-661	246	14	(	(	PUNCT
ijtc-661	246	15	2020	2020	NUM
ijtc-661	246	16	)	)	PUNCT
ijtc-661	246	17	.	.	PUNCT
ijtc-661	247	1	tax	tax	NOUN
ijtc-661	247	2	avoidance	avoidance	NOUN
ijtc-661	247	3	of	of	ADP
ijtc-661	247	4	mining	mining	NOUN
ijtc-661	247	5	companies	company	NOUN
ijtc-661	247	6	from	from	ADP
ijtc-661	247	7	the	the	DET
ijtc-661	247	8	return	return	NOUN
ijtc-661	247	9	on	on	ADP
ijtc-661	247	10	assets	asset	NOUN
ijtc-661	247	11	,	,	PUNCT
ijtc-661	247	12	institutional	institutional	ADJ
ijtc-661	247	13	ownership	ownership	NOUN
ijtc-661	247	14	,	,	PUNCT
ijtc-661	247	15	and	and	CCONJ
ijtc-661	247	16	audit	audit	NOUN
ijtc-661	247	17	committee	committee	NOUN
ijtc-661	247	18	perspectives	perspective	NOUN
ijtc-661	247	19	.	.	PUNCT
ijtc-661	248	1	journal	journal	PROPN
ijtc-661	248	2	of	of	ADP
ijtc-661	248	3	business	business	NOUN
ijtc-661	248	4	and	and	CCONJ
ijtc-661	248	5	management	management	NOUN
ijtc-661	248	6	review	review	NOUN
ijtc-661	248	7	,	,	PUNCT
ijtc-661	248	8	1(2	1(2	NUM
ijtc-661	248	9	)	)	PUNCT
ijtc-661	248	10	,	,	PUNCT
ijtc-661	248	11	76–89	76–89	NUM
ijtc-661	248	12	.	.	PUNCT
ijtc-661	249	1	sugiyono	sugiyono	PROPN
ijtc-661	249	2	.	.	PUNCT
ijtc-661	250	1	(	(	PUNCT
ijtc-661	250	2	2020	2020	NUM
ijtc-661	250	3	)	)	PUNCT
ijtc-661	250	4	.	.	PUNCT
ijtc-661	251	1	metode	metode	PROPN
ijtc-661	251	2	penelitian	penelitian	PROPN
ijtc-661	251	3	kuantitatif	kuantitatif	PROPN
ijtc-661	251	4	.	.	PUNCT
ijtc-661	252	1	kualitatif	kualitatif	PROPN
ijtc-661	252	2	dan	dan	PROPN
ijtc-661	252	3	r&d	r&d	PROPN
ijtc-661	252	4	.	.	PUNCT
ijtc-661	253	1	alfabeta	alfabeta	PROPN
ijtc-661	253	2	.	.	PUNCT
ijtc-661	254	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-661	254	2	determinants	determinant	NOUN
ijtc-661	254	3	of	of	ADP
ijtc-661	254	4	tax	tax	NOUN
ijtc-661	254	5	avoidance	avoidance	NOUN
ijtc-661	254	6	and	and	CCONJ
ijtc-661	254	7	audit	audit	NOUN
ijtc-661	254	8	quality	quality	NOUN
ijtc-661	254	9	as	as	ADP
ijtc-661	254	10	a	a	DET
ijtc-661	254	11	moderating	moderate	VERB
ijtc-661	254	12	variable	variable	ADJ
ijtc-661	254	13	mashuri	mashuri	PROPN
ijtc-661	254	14	127	127	NUM
ijtc-661	254	15	|	|	CCONJ
ijtc-661	254	16	ilomata	ilomata	PROPN
ijtc-661	254	17	international	international	ADJ
ijtc-661	254	18	journal	journal	NOUN
ijtc-661	254	19	of	of	ADP
ijtc-661	254	20	tax	tax	PROPN
ijtc-661	254	21	&	&	CCONJ
ijtc-661	254	22	accounting	account	VERB
ijtc-661	254	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-661	254	24	sugiyono	sugiyono	NOUN
ijtc-661	254	25	,	,	PUNCT
ijtc-661	254	26	p.	p.	PROPN
ijtc-661	254	27	d.	d.	PROPN
ijtc-661	254	28	(	(	PUNCT
ijtc-661	254	29	2017	2017	NUM
ijtc-661	254	30	)	)	PUNCT
ijtc-661	254	31	.	.	PUNCT
ijtc-661	255	1	metode	metode	PROPN
ijtc-661	255	2	penelitian	penelitian	PROPN
ijtc-661	255	3	bisnis	bisnis	PROPN
ijtc-661	255	4	:	:	PUNCT
ijtc-661	255	5	pendekatan	pendekatan	PROPN
ijtc-661	255	6	kuantitatif	kuantitatif	PROPN
ijtc-661	255	7	,	,	PUNCT
ijtc-661	255	8	kualitatif	kualitatif	PROPN
ijtc-661	255	9	,	,	PUNCT
ijtc-661	255	10	kombinasi	kombinasi	NOUN
ijtc-661	255	11	,	,	PUNCT
ijtc-661	255	12	dan	dan	PROPN
ijtc-661	255	13	r&d	r&d	PROPN
ijtc-661	255	14	.	.	PUNCT
ijtc-661	256	1	in	in	ADP
ijtc-661	256	2	penerbit	penerbit	PROPN
ijtc-661	256	3	cv	cv	PROPN
ijtc-661	256	4	(	(	PUNCT
ijtc-661	256	5	p.	p.	NOUN
ijtc-661	256	6	225	225	NUM
ijtc-661	256	7	)	)	PUNCT
ijtc-661	256	8	.	.	PUNCT
ijtc-661	257	1	bandung	bandung	PROPN
ijtc-661	257	2	.	.	PUNCT
ijtc-661	258	1	sunarto	sunarto	PROPN
ijtc-661	258	2	,	,	PUNCT
ijtc-661	258	3	w.	w.	PROPN
ijtc-661	258	4	,	,	PUNCT
ijtc-661	258	5	b.	b.	PROPN
ijtc-661	258	6	,	,	PUNCT
ijtc-661	258	7	&	&	CCONJ
ijtc-661	258	8	oktaviani	oktaviani	PROPN
ijtc-661	258	9	,	,	PUNCT
ijtc-661	258	10	r.	r.	PROPN
ijtc-661	258	11	m.	m.	PROPN
ijtc-661	258	12	(	(	PUNCT
ijtc-661	258	13	2021	2021	NUM
ijtc-661	258	14	)	)	PUNCT
ijtc-661	258	15	.	.	PUNCT
ijtc-661	259	1	the	the	DET
ijtc-661	259	2	effect	effect	NOUN
ijtc-661	259	3	of	of	ADP
ijtc-661	259	4	corporate	corporate	ADJ
ijtc-661	259	5	governance	governance	NOUN
ijtc-661	259	6	on	on	ADP
ijtc-661	259	7	tax	tax	NOUN
ijtc-661	259	8	avoidance	avoidance	NOUN
ijtc-661	259	9	:	:	PUNCT
ijtc-661	259	10	the	the	DET
ijtc-661	259	11	role	role	NOUN
ijtc-661	259	12	of	of	ADP
ijtc-661	259	13	profitability	profitability	NOUN
ijtc-661	259	14	as	as	ADP
ijtc-661	259	15	a	a	DET
ijtc-661	259	16	mediating	mediate	VERB
ijtc-661	259	17	variable	variable	NOUN
ijtc-661	259	18	.	.	PUNCT
ijtc-661	260	1	journal	journal	NOUN
ijtc-661	260	2	of	of	ADP
ijtc-661	260	3	asian	asian	ADJ
ijtc-661	260	4	finance	finance	NOUN
ijtc-661	260	5	,	,	PUNCT
ijtc-661	260	6	economics	economic	NOUN
ijtc-661	260	7	,	,	PUNCT
ijtc-661	260	8	and	and	CCONJ
ijtc-661	260	9	business	business	NOUN
ijtc-661	260	10	,	,	PUNCT
ijtc-661	260	11	8(3	8(3	NUM
ijtc-661	260	12	)	)	PUNCT
ijtc-661	260	13	,	,	PUNCT
ijtc-661	260	14	217–227	217–227	NUM
ijtc-661	260	15	.	.	PUNCT
ijtc-661	260	16	widuri	widuri	PROPN
ijtc-661	260	17	,	,	PUNCT
ijtc-661	260	18	r.	r.	PROPN
ijtc-661	260	19	,	,	PUNCT
ijtc-661	260	20	wijaya	wijaya	PROPN
ijtc-661	260	21	,	,	PUNCT
ijtc-661	260	22	w.	w.	PROPN
ijtc-661	260	23	,	,	PUNCT
ijtc-661	260	24	effendi	effendi	PROPN
ijtc-661	260	25	,	,	PUNCT
ijtc-661	260	26	j.	j.	PROPN
ijtc-661	260	27	,	,	PUNCT
ijtc-661	260	28	&	&	CCONJ
ijtc-661	260	29	cikita	cikita	PROPN
ijtc-661	260	30	,	,	PUNCT
ijtc-661	260	31	e.	e.	PROPN
ijtc-661	260	32	(	(	PUNCT
ijtc-661	260	33	2019	2019	NUM
ijtc-661	260	34	)	)	PUNCT
ijtc-661	260	35	.	.	PUNCT
ijtc-661	261	1	the	the	DET
ijtc-661	261	2	effect	effect	NOUN
ijtc-661	261	3	of	of	ADP
ijtc-661	261	4	good	good	ADJ
ijtc-661	261	5	corporate	corporate	ADJ
ijtc-661	261	6	governance	governance	NOUN
ijtc-661	261	7	on	on	ADP
ijtc-661	261	8	tax	tax	NOUN
ijtc-661	261	9	avoidance	avoidance	NOUN
ijtc-661	261	10	of	of	ADP
ijtc-661	261	11	listed	list	VERB
ijtc-661	261	12	companies	company	NOUN
ijtc-661	261	13	in	in	ADP
ijtc-661	261	14	indonesia	indonesia	PROPN
ijtc-661	261	15	stock	stock	PROPN
ijtc-661	261	16	exchange	exchange	NOUN
ijtc-661	261	17	in	in	ADP
ijtc-661	261	18	20152017	20152017	NUM
ijtc-661	261	19	.	.	PUNCT
ijtc-661	262	1	journal	journal	PROPN
ijtc-661	262	2	of	of	ADP
ijtc-661	262	3	economics	economic	NOUN
ijtc-661	262	4	and	and	CCONJ
ijtc-661	262	5	business	business	NOUN
ijtc-661	262	6	,	,	PUNCT
ijtc-661	262	7	2(1	2(1	NUM
ijtc-661	262	8	)	)	PUNCT
ijtc-661	262	9	,	,	PUNCT
ijtc-661	262	10	120–126	120–126	NUM
ijtc-661	262	11	.	.	PUNCT
ijtc-661	263	1	wiguna	wiguna	NOUN
ijtc-661	263	2	,	,	PUNCT
ijtc-661	263	3	i.	i.	PROPN
ijtc-661	263	4	p.	p.	PROPN
ijtc-661	263	5	,	,	PUNCT
ijtc-661	263	6	&	&	CCONJ
ijtc-661	263	7	jati	jati	PROPN
ijtc-661	263	8	,	,	PUNCT
ijtc-661	263	9	i.	i.	PROPN
ijtc-661	263	10	k.	k.	PROPN
ijtc-661	264	1	(	(	PUNCT
ijtc-661	264	2	2017	2017	NUM
ijtc-661	264	3	)	)	PUNCT
ijtc-661	264	4	.	.	PUNCT
ijtc-661	265	1	pengaruh	pengaruh	VERB
ijtc-661	265	2	corporate	corporate	ADJ
ijtc-661	265	3	social	social	ADJ
ijtc-661	265	4	responsibility	responsibility	NOUN
ijtc-661	265	5	,	,	PUNCT
ijtc-661	265	6	preferensi	preferensi	PROPN
ijtc-661	265	7	risiko	risiko	PROPN
ijtc-661	265	8	eksekutif	eksekutif	PROPN
ijtc-661	265	9	,	,	PUNCT
ijtc-661	265	10	dan	dan	PROPN
ijtc-661	265	11	capital	capital	PROPN
ijtc-661	265	12	intensity	intensity	PROPN
ijtc-661	265	13	pada	pada	PROPN
ijtc-661	265	14	penghindaran	penghindaran	VERB
ijtc-661	265	15	pajak	pajak	ADV
ijtc-661	265	16	.	.	PUNCT
ijtc-661	266	1	e	e	X
ijtc-661	266	2	-	-	ADJ
ijtc-661	266	3	jurnal	jurnal	ADJ
ijtc-661	266	4	akuntansi	akuntansi	PROPN
ijtc-661	266	5	universitas	universita	NOUN
ijtc-661	266	6	udayana	udayana	PROPN
ijtc-661	266	7	,	,	PUNCT
ijtc-661	266	8	21(1	21(1	NUM
ijtc-661	266	9	)	)	PUNCT
ijtc-661	266	10	,	,	PUNCT
ijtc-661	266	11	418–446	418–446	NUM
ijtc-661	266	12	.	.	PUNCT
ijtc-661	267	1	yulistiani	yulistiani	PROPN
ijtc-661	267	2	,	,	PUNCT
ijtc-661	267	3	n.	n.	NOUN
ijtc-661	267	4	,	,	PUNCT
ijtc-661	267	5	widiastuti	widiastuti	PROPN
ijtc-661	267	6	,	,	PUNCT
ijtc-661	267	7	n.	n.	PROPN
ijtc-661	267	8	p.	p.	PROPN
ijtc-661	267	9	,	,	PUNCT
ijtc-661	267	10	&	&	CCONJ
ijtc-661	267	11	masripah	masripah	PROPN
ijtc-661	267	12	.	.	PUNCT
ijtc-661	268	1	(	(	PUNCT
ijtc-661	268	2	2019	2019	NUM
ijtc-661	268	3	)	)	PUNCT
ijtc-661	268	4	.	.	PUNCT
ijtc-661	269	1	determinan	determinan	ADJ
ijtc-661	269	2	tax	tax	NOUN
ijtc-661	269	3	avoidance	avoidance	NOUN
ijtc-661	269	4	pada	pada	PROPN
ijtc-661	269	5	perusahaan	perusahaan	PROPN
ijtc-661	269	6	manufaktur	manufaktur	PROPN
ijtc-661	269	7	di	di	PROPN
ijtc-661	269	8	bursa	bursa	PROPN
ijtc-661	269	9	efek	efek	NOUN
ijtc-661	269	10	indonesia	indonesia	PROPN
ijtc-661	269	11	periode	periode	PROPN
ijtc-661	269	12	2016	2016	NUM
ijtc-661	269	13	-	-	SYM
ijtc-661	269	14	2018	2018	NUM
ijtc-661	269	15	.	.	PUNCT
ijtc-661	270	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ