id	sid	tid	token	lemma	pos
ijtc-670	1	1	the	the	DET
ijtc-670	1	2	illomata	illomata	PROPN
ijtc-670	1	3	international	international	PROPN
ijtc-670	1	4	journal	journal	PROPN
ijtc-670	1	5	of	of	ADP
ijtc-670	1	6	management	management	NOUN
ijtc-670	1	7	ilomata	ilomata	PROPN
ijtc-670	1	8	international	international	ADJ
ijtc-670	1	9	journal	journal	NOUN
ijtc-670	1	10	of	of	ADP
ijtc-670	1	11	tax	tax	PROPN
ijtc-670	1	12	&	&	CCONJ
ijtc-670	1	13	accounting	account	VERB
ijtc-670	1	14	p	p	PROPN
ijtc-670	1	15	-	-	PUNCT
ijtc-670	1	16	issn	issn	NOUN
ijtc-670	1	17	:	:	PUNCT
ijtc-670	1	18	2714	2714	NUM
ijtc-670	1	19	-	-	SYM
ijtc-670	1	20	9838	9838	NUM
ijtc-670	1	21	;	;	PUNCT
ijtc-670	1	22	e	e	X
ijtc-670	1	23	-	-	PUNCT
ijtc-670	1	24	issn	issn	NOUN
ijtc-670	1	25	:	:	PUNCT
ijtc-670	1	26	2714	2714	NUM
ijtc-670	1	27	-	-	SYM
ijtc-670	1	28	9846	9846	NUM
ijtc-670	1	29	volume	volume	NOUN
ijtc-670	1	30	4	4	NUM
ijtc-670	1	31	,	,	PUNCT
ijtc-670	1	32	issue	issue	NOUN
ijtc-670	1	33	1	1	NUM
ijtc-670	1	34	,	,	PUNCT
ijtc-670	1	35	january	january	PROPN
ijtc-670	1	36	2023	2023	NUM
ijtc-670	1	37	page	page	NOUN
ijtc-670	1	38	no	no	NOUN
ijtc-670	1	39	.	.	NOUN
ijtc-670	2	1	14	14	NUM
ijtc-670	2	2	-	-	SYM
ijtc-670	2	3	25	25	NUM
ijtc-670	2	4	14	14	NUM
ijtc-670	2	5	|	|	NOUN
ijtc-670	2	6	ilomata	ilomata	PROPN
ijtc-670	2	7	international	international	ADJ
ijtc-670	2	8	journal	journal	NOUN
ijtc-670	2	9	of	of	ADP
ijtc-670	2	10	tax	tax	PROPN
ijtc-670	2	11	&	&	CCONJ
ijtc-670	2	12	accounting	account	VERB
ijtc-670	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-670	2	14	utilization	utilization	NOUN
ijtc-670	2	15	of	of	ADP
ijtc-670	2	16	information	information	NOUN
ijtc-670	2	17	and	and	CCONJ
ijtc-670	2	18	communication	communication	NOUN
ijtc-670	2	19	technology	technology	NOUN
ijtc-670	2	20	in	in	ADP
ijtc-670	2	21	the	the	DET
ijtc-670	2	22	tax	tax	NOUN
ijtc-670	2	23	administration	administration	NOUN
ijtc-670	2	24	system	system	NOUN
ijtc-670	2	25	to	to	PART
ijtc-670	2	26	increase	increase	VERB
ijtc-670	2	27	taxpayer	taxpayer	NOUN
ijtc-670	2	28	compliance	compliance	NOUN
ijtc-670	2	29	intan	intan	PROPN
ijtc-670	2	30	arsitia	arsitia	PROPN
ijtc-670	2	31	djafri1	djafri1	PROPN
ijtc-670	2	32	,	,	PUNCT
ijtc-670	2	33	intan	intan	PROPN
ijtc-670	2	34	damawati2	damawati2	PROPN
ijtc-670	2	35	,	,	PUNCT
ijtc-670	2	36	suharto3	suharto3	PROPN
ijtc-670	2	37	,	,	PUNCT
ijtc-670	2	38	i	i	PRON
ijtc-670	2	39	gusti	gusti	PROPN
ijtc-670	2	40	agung	agung	PROPN
ijtc-670	2	41	raka	raka	PROPN
ijtc-670	2	42	putra	putra	PROPN
ijtc-670	2	43	satwika4	satwika4	PROPN
ijtc-670	2	44	,	,	PUNCT
ijtc-670	2	45	rahmatullah5	rahmatullah5	PUNCT
ijtc-670	3	1	123stie	123stie	PROPN
ijtc-670	3	2	widya	widya	NOUN
ijtc-670	3	3	persada	persada	PROPN
ijtc-670	3	4	45universitas	45universitas	NUM
ijtc-670	3	5	jakarta	jakarta	PROPN
ijtc-670	3	6	correspondent	correspondent	NOUN
ijtc-670	3	7	:	:	PUNCT
ijtc-670	3	8	damaintan@yahoo.co.id2	damaintan@yahoo.co.id2	PROPN
ijtc-670	3	9	received	receive	VERB
ijtc-670	3	10	:	:	PUNCT
ijtc-670	3	11	november	november	PROPN
ijtc-670	3	12	30	30	NUM
ijtc-670	3	13	,	,	PUNCT
ijtc-670	3	14	2022	2022	NUM
ijtc-670	3	15	accepted	accept	VERB
ijtc-670	3	16	:	:	PUNCT
ijtc-670	3	17	january	january	PROPN
ijtc-670	3	18	24	24	NUM
ijtc-670	3	19	,	,	PUNCT
ijtc-670	3	20	2023	2023	NUM
ijtc-670	3	21	published	publish	VERB
ijtc-670	3	22	:	:	PUNCT
ijtc-670	3	23	january	january	PROPN
ijtc-670	3	24	31	31	NUM
ijtc-670	3	25	,	,	PUNCT
ijtc-670	3	26	2023	2023	NUM
ijtc-670	3	27	citation	citation	NOUN
ijtc-670	3	28	:	:	PUNCT
ijtc-670	3	29	djafri	djafri	ADJ
ijtc-670	3	30	,	,	PUNCT
ijtc-670	3	31	i	i	PRON
ijtc-670	3	32	,	,	PUNCT
ijtc-670	3	33	a.	a.	PROPN
ijtc-670	3	34	,	,	PUNCT
ijtc-670	3	35	damawati	damawati	PROPN
ijtc-670	3	36	,	,	PUNCT
ijtc-670	3	37	i.	i.	PROPN
ijtc-670	3	38	,	,	PUNCT
ijtc-670	3	39	suharto	suharto	PROPN
ijtc-670	3	40	.	.	PROPN
ijtc-670	3	41	,	,	PUNCT
ijtc-670	3	42	satwika	satwika	PROPN
ijtc-670	3	43	,	,	PUNCT
ijtc-670	3	44	a	a	PRON
ijtc-670	3	45	,	,	PUNCT
ijtc-670	3	46	g	g	PROPN
ijtc-670	3	47	,	,	PUNCT
ijtc-670	3	48	a	a	DET
ijtc-670	3	49	,	,	PUNCT
ijtc-670	3	50	r	r	NOUN
ijtc-670	3	51	,	,	PUNCT
ijtc-670	3	52	k.	k.	NOUN
ijtc-670	3	53	,	,	PUNCT
ijtc-670	3	54	rahmatullah.(2023	rahmatullah.(2023	ADJ
ijtc-670	3	55	)	)	PUNCT
ijtc-670	3	56	.	.	PUNCT
ijtc-670	4	1	utilization	utilization	NOUN
ijtc-670	4	2	of	of	ADP
ijtc-670	4	3	information	information	NOUN
ijtc-670	4	4	and	and	CCONJ
ijtc-670	4	5	communication	communication	NOUN
ijtc-670	4	6	technology	technology	NOUN
ijtc-670	4	7	in	in	ADP
ijtc-670	4	8	the	the	DET
ijtc-670	4	9	tax	tax	NOUN
ijtc-670	4	10	administration	administration	NOUN
ijtc-670	4	11	system	system	NOUN
ijtc-670	4	12	to	to	PART
ijtc-670	4	13	increase	increase	VERB
ijtc-670	4	14	taxpayer	taxpayer	NOUN
ijtc-670	4	15	compliance	compliance	NOUN
ijtc-670	4	16	.	.	PUNCT
ijtc-670	5	1	ilomata	ilomata	PROPN
ijtc-670	5	2	international	international	ADJ
ijtc-670	5	3	journal	journal	NOUN
ijtc-670	5	4	of	of	ADP
ijtc-670	5	5	tax	tax	NOUN
ijtc-670	5	6	and	and	CCONJ
ijtc-670	5	7	accounting	accounting	NOUN
ijtc-670	5	8	,	,	PUNCT
ijtc-670	5	9	4(1),14	4(1),14	NUM
ijtc-670	5	10	-	-	SYM
ijtc-670	5	11	25	25	NUM
ijtc-670	5	12	.	.	PUNCT
ijtc-670	6	1	https://doi.org/10.52728/ijtc.v4i1.670	https://doi.org/10.52728/ijtc.v4i1.670	NOUN
ijtc-670	6	2	abstract	abstract	VERB
ijtc-670	6	3	:	:	PUNCT
ijtc-670	6	4	adaptation	adaptation	NOUN
ijtc-670	6	5	to	to	ADP
ijtc-670	6	6	changes	change	NOUN
ijtc-670	6	7	based	base	VERB
ijtc-670	6	8	on	on	ADP
ijtc-670	6	9	information	information	NOUN
ijtc-670	6	10	and	and	CCONJ
ijtc-670	6	11	communication	communication	NOUN
ijtc-670	6	12	technology	technology	NOUN
ijtc-670	6	13	(	(	PUNCT
ijtc-670	6	14	ict	ict	PROPN
ijtc-670	6	15	)	)	PUNCT
ijtc-670	6	16	causes	cause	VERB
ijtc-670	6	17	obstacles	obstacle	NOUN
ijtc-670	6	18	and	and	CCONJ
ijtc-670	6	19	community	community	NOUN
ijtc-670	6	20	preparedness	preparedness	NOUN
ijtc-670	6	21	for	for	ADP
ijtc-670	6	22	the	the	DET
ijtc-670	6	23	5.0	5.0	NUM
ijtc-670	6	24	age	age	NOUN
ijtc-670	6	25	,	,	PUNCT
ijtc-670	6	26	also	also	ADV
ijtc-670	6	27	known	know	VERB
ijtc-670	6	28	as	as	ADP
ijtc-670	6	29	society	society	NOUN
ijtc-670	6	30	5.0	5.0	NUM
ijtc-670	6	31	.	.	PUNCT
ijtc-670	7	1	this	this	PRON
ijtc-670	7	2	necessitates	necessitate	VERB
ijtc-670	7	3	the	the	DET
ijtc-670	7	4	digital	digital	ADJ
ijtc-670	7	5	revolution	revolution	NOUN
ijtc-670	7	6	of	of	ADP
ijtc-670	7	7	all	all	DET
ijtc-670	7	8	disciplines	discipline	NOUN
ijtc-670	7	9	,	,	PUNCT
ijtc-670	7	10	including	include	VERB
ijtc-670	7	11	taxation	taxation	NOUN
ijtc-670	7	12	.	.	PUNCT
ijtc-670	8	1	government	government	NOUN
ijtc-670	8	2	efforts	effort	NOUN
ijtc-670	8	3	to	to	PART
ijtc-670	8	4	promote	promote	VERB
ijtc-670	8	5	taxpayer	taxpayer	NOUN
ijtc-670	8	6	compliance	compliance	NOUN
ijtc-670	8	7	include	include	VERB
ijtc-670	8	8	creating	create	VERB
ijtc-670	8	9	a	a	DET
ijtc-670	8	10	contemporary	contemporary	ADJ
ijtc-670	8	11	tax	tax	NOUN
ijtc-670	8	12	administration	administration	NOUN
ijtc-670	8	13	system	system	NOUN
ijtc-670	8	14	encompassing	encompass	VERB
ijtc-670	8	15	organizational	organizational	ADJ
ijtc-670	8	16	structure	structure	NOUN
ijtc-670	8	17	,	,	PUNCT
ijtc-670	8	18	business	business	NOUN
ijtc-670	8	19	processes	process	NOUN
ijtc-670	8	20	,	,	PUNCT
ijtc-670	8	21	information	information	NOUN
ijtc-670	8	22	and	and	CCONJ
ijtc-670	8	23	communication	communication	NOUN
ijtc-670	8	24	technology	technology	NOUN
ijtc-670	8	25	,	,	PUNCT
ijtc-670	8	26	human	human	ADJ
ijtc-670	8	27	resource	resource	NOUN
ijtc-670	8	28	management	management	NOUN
ijtc-670	8	29	,	,	PUNCT
ijtc-670	8	30	and	and	CCONJ
ijtc-670	8	31	applying	apply	VERB
ijtc-670	8	32	good	good	ADJ
ijtc-670	8	33	governance	governance	NOUN
ijtc-670	8	34	.	.	PUNCT
ijtc-670	9	1	in	in	ADP
ijtc-670	9	2	addition	addition	NOUN
ijtc-670	9	3	to	to	ADP
ijtc-670	9	4	the	the	DET
ijtc-670	9	5	tax	tax	NOUN
ijtc-670	9	6	administration	administration	NOUN
ijtc-670	9	7	system	system	NOUN
ijtc-670	9	8	,	,	PUNCT
ijtc-670	9	9	taxpayer	taxpayer	NOUN
ijtc-670	9	10	knowledge	knowledge	NOUN
ijtc-670	9	11	also	also	ADV
ijtc-670	9	12	influences	influence	VERB
ijtc-670	9	13	the	the	DET
ijtc-670	9	14	level	level	NOUN
ijtc-670	9	15	of	of	ADP
ijtc-670	9	16	taxpayer	taxpayer	NOUN
ijtc-670	9	17	compliance	compliance	NOUN
ijtc-670	9	18	.	.	PUNCT
ijtc-670	10	1	this	this	DET
ijtc-670	10	2	study	study	NOUN
ijtc-670	10	3	's	's	PART
ijtc-670	10	4	objective	objective	NOUN
ijtc-670	10	5	is	be	AUX
ijtc-670	10	6	to	to	PART
ijtc-670	10	7	investigate	investigate	VERB
ijtc-670	10	8	the	the	DET
ijtc-670	10	9	use	use	NOUN
ijtc-670	10	10	of	of	ADP
ijtc-670	10	11	ict	ict	NOUN
ijtc-670	10	12	in	in	ADP
ijtc-670	10	13	a	a	DET
ijtc-670	10	14	modern	modern	ADJ
ijtc-670	10	15	tax	tax	NOUN
ijtc-670	10	16	administration	administration	NOUN
ijtc-670	10	17	system	system	NOUN
ijtc-670	10	18	to	to	PART
ijtc-670	10	19	enhance	enhance	VERB
ijtc-670	10	20	taxpayer	taxpayer	NOUN
ijtc-670	10	21	compliance	compliance	NOUN
ijtc-670	10	22	.	.	PUNCT
ijtc-670	11	1	the	the	DET
ijtc-670	11	2	main	main	ADJ
ijtc-670	11	3	theory	theory	NOUN
ijtc-670	11	4	in	in	ADP
ijtc-670	11	5	this	this	DET
ijtc-670	11	6	research	research	NOUN
ijtc-670	11	7	is	be	AUX
ijtc-670	11	8	positive	positive	ADJ
ijtc-670	11	9	accounting	accounting	NOUN
ijtc-670	11	10	theory	theory	NOUN
ijtc-670	11	11	which	which	PRON
ijtc-670	11	12	was	be	AUX
ijtc-670	11	13	developed	develop	VERB
ijtc-670	11	14	by	by	ADP
ijtc-670	11	15	watt	watt	PROPN
ijtc-670	11	16	&	&	CCONJ
ijtc-670	11	17	zimmerman	zimmerman	PROPN
ijtc-670	11	18	in	in	ADP
ijtc-670	11	19	1986	1986	NUM
ijtc-670	11	20	.	.	PUNCT
ijtc-670	12	1	this	this	DET
ijtc-670	12	2	study	study	NOUN
ijtc-670	12	3	employs	employ	VERB
ijtc-670	12	4	a	a	DET
ijtc-670	12	5	qualitative	qualitative	ADJ
ijtc-670	12	6	approach	approach	NOUN
ijtc-670	12	7	and	and	CCONJ
ijtc-670	12	8	descriptive	descriptive	ADJ
ijtc-670	12	9	methodologies	methodology	NOUN
ijtc-670	12	10	.	.	PUNCT
ijtc-670	13	1	this	this	DET
ijtc-670	13	2	study	study	NOUN
ijtc-670	13	3	demonstrates	demonstrate	VERB
ijtc-670	13	4	that	that	SCONJ
ijtc-670	13	5	the	the	DET
ijtc-670	13	6	incorporation	incorporation	NOUN
ijtc-670	13	7	of	of	ADP
ijtc-670	13	8	ict	ict	PROPN
ijtc-670	13	9	is	be	AUX
ijtc-670	13	10	a	a	DET
ijtc-670	13	11	component	component	NOUN
ijtc-670	13	12	of	of	ADP
ijtc-670	13	13	the	the	DET
ijtc-670	13	14	modernization	modernization	NOUN
ijtc-670	13	15	of	of	ADP
ijtc-670	13	16	the	the	DET
ijtc-670	13	17	tax	tax	NOUN
ijtc-670	13	18	administration	administration	NOUN
ijtc-670	13	19	system	system	NOUN
ijtc-670	13	20	.	.	PUNCT
ijtc-670	14	1	application	application	NOUN
ijtc-670	14	2	of	of	ADP
ijtc-670	14	3	the	the	DET
ijtc-670	14	4	e	e	NOUN
ijtc-670	14	5	-	-	NOUN
ijtc-670	14	6	tax	tax	NOUN
ijtc-670	14	7	system	system	NOUN
ijtc-670	14	8	,	,	PUNCT
ijtc-670	14	9	which	which	PRON
ijtc-670	14	10	comprises	comprise	VERB
ijtc-670	14	11	e	e	NOUN
ijtc-670	14	12	-	-	NOUN
ijtc-670	14	13	registration	registration	NOUN
ijtc-670	14	14	,	,	PUNCT
ijtc-670	14	15	e	e	NOUN
ijtc-670	14	16	-	-	NOUN
ijtc-670	14	17	spt	spt	ADJ
ijtc-670	14	18	,	,	PUNCT
ijtc-670	14	19	e	e	NOUN
ijtc-670	14	20	-	-	NOUN
ijtc-670	14	21	filing	filing	NOUN
ijtc-670	14	22	,	,	PUNCT
ijtc-670	14	23	e	e	NOUN
ijtc-670	14	24	-	-	NOUN
ijtc-670	14	25	payment	payment	NOUN
ijtc-670	14	26	,	,	PUNCT
ijtc-670	14	27	blockchain	blockchain	NOUN
ijtc-670	14	28	,	,	PUNCT
ijtc-670	14	29	artificial	artificial	ADJ
ijtc-670	14	30	intelligence	intelligence	NOUN
ijtc-670	14	31	(	(	PUNCT
ijtc-670	14	32	ai	ai	NOUN
ijtc-670	14	33	)	)	PUNCT
ijtc-670	14	34	,	,	PUNCT
ijtc-670	14	35	chatbots	chatbot	NOUN
ijtc-670	14	36	,	,	PUNCT
ijtc-670	14	37	and	and	CCONJ
ijtc-670	14	38	biometric	biometric	ADJ
ijtc-670	14	39	identification	identification	NOUN
ijtc-670	14	40	,	,	PUNCT
ijtc-670	14	41	can	can	AUX
ijtc-670	14	42	constitute	constitute	VERB
ijtc-670	14	43	the	the	DET
ijtc-670	14	44	use	use	NOUN
ijtc-670	14	45	of	of	ADP
ijtc-670	14	46	ict	ict	NOUN
ijtc-670	14	47	in	in	ADP
ijtc-670	14	48	the	the	DET
ijtc-670	14	49	tax	tax	NOUN
ijtc-670	14	50	administration	administration	NOUN
ijtc-670	14	51	system	system	NOUN
ijtc-670	14	52	.	.	PUNCT
ijtc-670	15	1	ease	ease	NOUN
ijtc-670	15	2	of	of	ADP
ijtc-670	15	3	service	service	NOUN
ijtc-670	15	4	,	,	PUNCT
ijtc-670	15	5	particularly	particularly	ADV
ijtc-670	15	6	in	in	ADP
ijtc-670	15	7	filling	fill	VERB
ijtc-670	15	8	out	out	ADP
ijtc-670	15	9	spt	spt	NOUN
ijtc-670	15	10	electronically	electronically	ADV
ijtc-670	15	11	,	,	PUNCT
ijtc-670	15	12	or	or	CCONJ
ijtc-670	15	13	e	e	NOUN
ijtc-670	15	14	-	-	NOUN
ijtc-670	15	15	spt	spt	ADJ
ijtc-670	15	16	,	,	PUNCT
ijtc-670	15	17	is	be	AUX
ijtc-670	15	18	the	the	DET
ijtc-670	15	19	method	method	NOUN
ijtc-670	15	20	for	for	ADP
ijtc-670	15	21	boosting	boost	VERB
ijtc-670	15	22	taxpayer	taxpayer	NOUN
ijtc-670	15	23	compliance	compliance	NOUN
ijtc-670	15	24	with	with	ADP
ijtc-670	15	25	the	the	DET
ijtc-670	15	26	modernization	modernization	NOUN
ijtc-670	15	27	of	of	ADP
ijtc-670	15	28	the	the	DET
ijtc-670	15	29	tax	tax	NOUN
ijtc-670	15	30	administration	administration	NOUN
ijtc-670	15	31	system	system	NOUN
ijtc-670	15	32	utilizing	utilize	VERB
ijtc-670	15	33	ict	ict	PROPN
ijtc-670	15	34	.	.	PUNCT
ijtc-670	16	1	keywords	keyword	NOUN
ijtc-670	16	2	:	:	PUNCT
ijtc-670	16	3	information	information	NOUN
ijtc-670	16	4	and	and	CCONJ
ijtc-670	16	5	communication	communication	NOUN
ijtc-670	16	6	technology	technology	NOUN
ijtc-670	16	7	(	(	PUNCT
ijtc-670	16	8	ict	ict	PROPN
ijtc-670	16	9	)	)	PUNCT
ijtc-670	16	10	,	,	PUNCT
ijtc-670	16	11	tax	tax	NOUN
ijtc-670	16	12	administration	administration	NOUN
ijtc-670	16	13	system	system	NOUN
ijtc-670	16	14	,	,	PUNCT
ijtc-670	16	15	taxpayers	taxpayer	NOUN
ijtc-670	16	16	,	,	PUNCT
ijtc-670	16	17	e	e	NOUN
ijtc-670	16	18	-	-	NOUN
ijtc-670	16	19	spt	spt	NOUN
ijtc-670	16	20	.	.	PUNCT
ijtc-670	17	1	this	this	PRON
ijtc-670	17	2	is	be	AUX
ijtc-670	17	3	an	an	DET
ijtc-670	17	4	open	open	ADJ
ijtc-670	17	5	access	access	NOUN
ijtc-670	17	6	article	article	NOUN
ijtc-670	17	7	under	under	ADP
ijtc-670	17	8	the	the	DET
ijtc-670	17	9	cc	cc	NOUN
ijtc-670	17	10	-	-	PUNCT
ijtc-670	17	11	by	by	ADP
ijtc-670	17	12	4.0	4.0	NUM
ijtc-670	17	13	license	license	NOUN
ijtc-670	17	14	.	.	PUNCT
ijtc-670	18	1	introduction	introduction	NOUN
ijtc-670	18	2	in	in	ADP
ijtc-670	18	3	understanding	understand	VERB
ijtc-670	18	4	the	the	DET
ijtc-670	18	5	accounting	accounting	NOUN
ijtc-670	18	6	administration	administration	NOUN
ijtc-670	18	7	system	system	NOUN
ijtc-670	18	8	in	in	ADP
ijtc-670	18	9	the	the	DET
ijtc-670	18	10	modern	modern	ADJ
ijtc-670	18	11	era	era	NOUN
ijtc-670	18	12	,	,	PUNCT
ijtc-670	18	13	the	the	DET
ijtc-670	18	14	most	most	ADV
ijtc-670	18	15	relevant	relevant	ADJ
ijtc-670	18	16	theory	theory	NOUN
ijtc-670	18	17	is	be	AUX
ijtc-670	18	18	the	the	DET
ijtc-670	18	19	positive	positive	ADJ
ijtc-670	18	20	accounting	accounting	NOUN
ijtc-670	18	21	theory	theory	NOUN
ijtc-670	18	22	developed	develop	VERB
ijtc-670	18	23	by	by	ADP
ijtc-670	18	24	two	two	NUM
ijtc-670	18	25	people	people	NOUN
ijtc-670	18	26	,	,	PUNCT
ijtc-670	18	27	namely	namely	ADV
ijtc-670	18	28	watt	watt	NOUN
ijtc-670	18	29	and	and	CCONJ
ijtc-670	18	30	zimmerman	zimmerman	NOUN
ijtc-670	18	31	who	who	PRON
ijtc-670	18	32	first	first	ADV
ijtc-670	18	33	coined	coin	VERB
ijtc-670	18	34	this	this	DET
ijtc-670	18	35	theory	theory	NOUN
ijtc-670	18	36	in	in	ADP
ijtc-670	18	37	1986	1986	NUM
ijtc-670	18	38	.	.	PUNCT
ijtc-670	19	1	this	this	DET
ijtc-670	19	2	theory	theory	NOUN
ijtc-670	19	3	seeks	seek	VERB
ijtc-670	19	4	to	to	PART
ijtc-670	19	5	explain	explain	VERB
ijtc-670	19	6	and	and	CCONJ
ijtc-670	19	7	be	be	AUX
ijtc-670	19	8	the	the	DET
ijtc-670	19	9	answer	answer	NOUN
ijtc-670	19	10	to	to	ADP
ijtc-670	19	11	the	the	DET
ijtc-670	19	12	mailto:damaintan@yahoo.co.id	mailto:damaintan@yahoo.co.id	NOUN
ijtc-670	19	13	https://doi.org/10.52728/ijtc.v4i1.670	https://doi.org/10.52728/ijtc.v4i1.670	PROPN
ijtc-670	19	14	utilization	utilization	NOUN
ijtc-670	19	15	of	of	ADP
ijtc-670	19	16	information	information	NOUN
ijtc-670	19	17	and	and	CCONJ
ijtc-670	19	18	communication	communication	NOUN
ijtc-670	19	19	technology	technology	NOUN
ijtc-670	19	20	in	in	ADP
ijtc-670	19	21	the	the	DET
ijtc-670	19	22	tax	tax	NOUN
ijtc-670	19	23	administration	administration	NOUN
ijtc-670	19	24	system	system	NOUN
ijtc-670	19	25	to	to	PART
ijtc-670	19	26	increase	increase	VERB
ijtc-670	19	27	taxpayer	taxpayer	NOUN
ijtc-670	19	28	compliance	compliance	NOUN
ijtc-670	19	29	djafri	djafri	ADJ
ijtc-670	19	30	,	,	PUNCT
ijtc-670	19	31	damawati	damawati	ADJ
ijtc-670	19	32	,	,	PUNCT
ijtc-670	19	33	suharto	suharto	PROPN
ijtc-670	19	34	,	,	PUNCT
ijtc-670	19	35	satwika	satwika	NOUN
ijtc-670	19	36	,	,	PUNCT
ijtc-670	19	37	and	and	CCONJ
ijtc-670	19	38	rahmatullah	rahmatullah	VERB
ijtc-670	19	39	15	15	NUM
ijtc-670	19	40	|	|	NOUN
ijtc-670	19	41	ilomata	ilomata	PROPN
ijtc-670	19	42	international	international	ADJ
ijtc-670	19	43	journal	journal	NOUN
ijtc-670	19	44	of	of	ADP
ijtc-670	19	45	tax	tax	PROPN
ijtc-670	19	46	&	&	CCONJ
ijtc-670	19	47	accounting	account	VERB
ijtc-670	19	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-670	19	49	reasons	reason	NOUN
ijtc-670	19	50	why	why	SCONJ
ijtc-670	19	51	practice	practice	NOUN
ijtc-670	19	52	in	in	ADP
ijtc-670	19	53	accounting	accounting	NOUN
ijtc-670	19	54	is	be	AUX
ijtc-670	19	55	carried	carry	VERB
ijtc-670	19	56	out	out	ADP
ijtc-670	19	57	and	and	CCONJ
ijtc-670	19	58	provide	provide	VERB
ijtc-670	19	59	a	a	DET
ijtc-670	19	60	prediction	prediction	NOUN
ijtc-670	19	61	of	of	ADP
ijtc-670	19	62	messages	message	NOUN
ijtc-670	19	63	from	from	ADP
ijtc-670	19	64	accounting	accounting	NOUN
ijtc-670	19	65	and	and	CCONJ
ijtc-670	19	66	information	information	NOUN
ijtc-670	19	67	in	in	ADP
ijtc-670	19	68	making	make	VERB
ijtc-670	19	69	economic	economic	ADJ
ijtc-670	19	70	decisions	decision	NOUN
ijtc-670	19	71	from	from	ADP
ijtc-670	19	72	an	an	DET
ijtc-670	19	73	individual	individual	ADJ
ijtc-670	19	74	,	,	PUNCT
ijtc-670	19	75	company	company	NOUN
ijtc-670	19	76	,	,	PUNCT
ijtc-670	19	77	or	or	CCONJ
ijtc-670	19	78	other	other	ADJ
ijtc-670	19	79	party	party	NOUN
ijtc-670	19	80	(	(	PUNCT
ijtc-670	19	81	nemade	nemade	PROPN
ijtc-670	19	82	et	et	PROPN
ijtc-670	19	83	al	al	PROPN
ijtc-670	19	84	.	.	PROPN
ijtc-670	19	85	,	,	PUNCT
ijtc-670	19	86	2019	2019	NUM
ijtc-670	19	87	)	)	PUNCT
ijtc-670	19	88	.	.	PUNCT
ijtc-670	20	1	this	this	DET
ijtc-670	20	2	theory	theory	NOUN
ijtc-670	20	3	also	also	ADV
ijtc-670	20	4	has	have	VERB
ijtc-670	20	5	the	the	DET
ijtc-670	20	6	advantage	advantage	NOUN
ijtc-670	20	7	of	of	ADP
ijtc-670	20	8	being	be	AUX
ijtc-670	20	9	able	able	ADJ
ijtc-670	20	10	to	to	PART
ijtc-670	20	11	find	find	VERB
ijtc-670	20	12	out	out	ADP
ijtc-670	20	13	the	the	DET
ijtc-670	20	14	motivation	motivation	NOUN
ijtc-670	20	15	of	of	ADP
ijtc-670	20	16	a	a	DET
ijtc-670	20	17	company	company	NOUN
ijtc-670	20	18	in	in	ADP
ijtc-670	20	19	revaluing	revalue	VERB
ijtc-670	20	20	its	its	PRON
ijtc-670	20	21	assets	asset	NOUN
ijtc-670	20	22	.	.	PUNCT
ijtc-670	21	1	furthermore	furthermore	ADV
ijtc-670	21	2	,	,	PUNCT
ijtc-670	21	3	this	this	DET
ijtc-670	21	4	theory	theory	NOUN
ijtc-670	21	5	also	also	ADV
ijtc-670	21	6	puts	put	VERB
ijtc-670	21	7	forward	forward	ADV
ijtc-670	21	8	at	at	ADV
ijtc-670	21	9	least	least	ADV
ijtc-670	21	10	three	three	NUM
ijtc-670	21	11	basic	basic	ADJ
ijtc-670	21	12	hypotheses	hypothesis	NOUN
ijtc-670	21	13	related	relate	VERB
ijtc-670	21	14	to	to	ADP
ijtc-670	21	15	management	management	NOUN
ijtc-670	21	16	's	's	PART
ijtc-670	21	17	opportunistic	opportunistic	ADJ
ijtc-670	21	18	behavior	behavior	NOUN
ijtc-670	21	19	,	,	PUNCT
ijtc-670	21	20	namely	namely	ADV
ijtc-670	21	21	:	:	PUNCT
ijtc-670	21	22	1	1	X
ijtc-670	21	23	)	)	PUNCT
ijtc-670	21	24	bonus	bonus	NOUN
ijtc-670	21	25	plan	plan	NOUN
ijtc-670	21	26	hypothesis	hypothesis	NOUN
ijtc-670	21	27	,	,	PUNCT
ijtc-670	21	28	which	which	PRON
ijtc-670	21	29	states	state	VERB
ijtc-670	21	30	that	that	SCONJ
ijtc-670	21	31	a	a	DET
ijtc-670	21	32	manager	manager	NOUN
ijtc-670	21	33	will	will	AUX
ijtc-670	21	34	choose	choose	VERB
ijtc-670	21	35	an	an	DET
ijtc-670	21	36	accounting	accounting	NOUN
ijtc-670	21	37	model	model	NOUN
ijtc-670	21	38	that	that	PRON
ijtc-670	21	39	aims	aim	VERB
ijtc-670	21	40	to	to	PART
ijtc-670	21	41	increase	increase	VERB
ijtc-670	21	42	the	the	DET
ijtc-670	21	43	competence	competence	NOUN
ijtc-670	21	44	that	that	PRON
ijtc-670	21	45	will	will	AUX
ijtc-670	21	46	be	be	AUX
ijtc-670	21	47	obtained	obtain	VERB
ijtc-670	21	48	by	by	ADP
ijtc-670	21	49	the	the	DET
ijtc-670	21	50	company	company	NOUN
ijtc-670	21	51	;	;	PUNCT
ijtc-670	21	52	2	2	X
ijtc-670	21	53	)	)	PUNCT
ijtc-670	21	54	debt	debt	NOUN
ijtc-670	21	55	covenant	covenant	NOUN
ijtc-670	21	56	hypothesis	hypothesis	NOUN
ijtc-670	21	57	,	,	PUNCT
ijtc-670	21	58	which	which	PRON
ijtc-670	21	59	is	be	AUX
ijtc-670	21	60	the	the	DET
ijtc-670	21	61	selection	selection	NOUN
ijtc-670	21	62	of	of	ADP
ijtc-670	21	63	an	an	DET
ijtc-670	21	64	accounting	accounting	NOUN
ijtc-670	21	65	model	model	NOUN
ijtc-670	21	66	that	that	PRON
ijtc-670	21	67	aims	aim	VERB
ijtc-670	21	68	to	to	PART
ijtc-670	21	69	reduce	reduce	VERB
ijtc-670	21	70	the	the	DET
ijtc-670	21	71	possibility	possibility	NOUN
ijtc-670	21	72	of	of	ADP
ijtc-670	21	73	violating	violate	VERB
ijtc-670	21	74	the	the	DET
ijtc-670	21	75	terms	term	NOUN
ijtc-670	21	76	of	of	ADP
ijtc-670	21	77	the	the	DET
ijtc-670	21	78	debt	debt	NOUN
ijtc-670	21	79	or	or	CCONJ
ijtc-670	21	80	bond	bond	NOUN
ijtc-670	21	81	agreement	agreement	NOUN
ijtc-670	21	82	;	;	PUNCT
ijtc-670	21	83	and	and	CCONJ
ijtc-670	21	84	3	3	X
ijtc-670	21	85	)	)	PUNCT
ijtc-670	21	86	political	political	ADJ
ijtc-670	21	87	cost	cost	NOUN
ijtc-670	21	88	hypothesis	hypothesis	NOUN
ijtc-670	21	89	,	,	PUNCT
ijtc-670	21	90	this	this	DET
ijtc-670	21	91	hypothesis	hypothesis	NOUN
ijtc-670	21	92	shows	show	VERB
ijtc-670	21	93	that	that	SCONJ
ijtc-670	21	94	companies	company	NOUN
ijtc-670	21	95	with	with	ADP
ijtc-670	21	96	a	a	DET
ijtc-670	21	97	large	large	ADJ
ijtc-670	21	98	size	size	NOUN
ijtc-670	21	99	will	will	AUX
ijtc-670	21	100	prefer	prefer	VERB
ijtc-670	21	101	an	an	DET
ijtc-670	21	102	accounting	accounting	NOUN
ijtc-670	21	103	model	model	NOUN
ijtc-670	21	104	that	that	PRON
ijtc-670	21	105	can	can	AUX
ijtc-670	21	106	reduce	reduce	VERB
ijtc-670	21	107	company	company	NOUN
ijtc-670	21	108	profits	profit	NOUN
ijtc-670	21	109	in	in	ADP
ijtc-670	21	110	a	a	DET
ijtc-670	21	111	financial	financial	ADJ
ijtc-670	21	112	report	report	NOUN
ijtc-670	21	113	(	(	PUNCT
ijtc-670	21	114	mithas	mithas	PROPN
ijtc-670	21	115	&	&	CCONJ
ijtc-670	21	116	rust	rust	PROPN
ijtc-670	21	117	,	,	PUNCT
ijtc-670	21	118	2016	2016	NUM
ijtc-670	21	119	)	)	PUNCT
ijtc-670	21	120	.	.	PUNCT
ijtc-670	22	1	modernization	modernization	NOUN
ijtc-670	22	2	will	will	AUX
ijtc-670	22	3	continue	continue	VERB
ijtc-670	22	4	to	to	PART
ijtc-670	22	5	develop	develop	VERB
ijtc-670	22	6	in	in	ADP
ijtc-670	22	7	various	various	ADJ
ijtc-670	22	8	companies	company	NOUN
ijtc-670	22	9	in	in	ADP
ijtc-670	22	10	the	the	DET
ijtc-670	22	11	world	world	NOUN
ijtc-670	22	12	and	and	CCONJ
ijtc-670	22	13	will	will	AUX
ijtc-670	22	14	never	never	ADV
ijtc-670	22	15	stop	stop	VERB
ijtc-670	22	16	.	.	PUNCT
ijtc-670	23	1	one	one	NUM
ijtc-670	23	2	of	of	ADP
ijtc-670	23	3	the	the	DET
ijtc-670	23	4	results	result	NOUN
ijtc-670	23	5	of	of	ADP
ijtc-670	23	6	modernization	modernization	NOUN
ijtc-670	23	7	is	be	AUX
ijtc-670	23	8	marked	mark	VERB
ijtc-670	23	9	by	by	ADP
ijtc-670	23	10	the	the	DET
ijtc-670	23	11	emergence	emergence	NOUN
ijtc-670	23	12	of	of	ADP
ijtc-670	23	13	sophisticated	sophisticated	ADJ
ijtc-670	23	14	technology	technology	NOUN
ijtc-670	23	15	which	which	PRON
ijtc-670	23	16	is	be	AUX
ijtc-670	23	17	one	one	NUM
ijtc-670	23	18	of	of	ADP
ijtc-670	23	19	the	the	DET
ijtc-670	23	20	supporting	support	VERB
ijtc-670	23	21	tools	tool	NOUN
ijtc-670	23	22	for	for	ADP
ijtc-670	23	23	achieving	achieve	VERB
ijtc-670	23	24	the	the	DET
ijtc-670	23	25	company	company	NOUN
ijtc-670	23	26	's	's	PART
ijtc-670	23	27	vision	vision	NOUN
ijtc-670	23	28	and	and	CCONJ
ijtc-670	23	29	mission	mission	NOUN
ijtc-670	23	30	.	.	PUNCT
ijtc-670	24	1	even	even	ADV
ijtc-670	24	2	in	in	ADP
ijtc-670	24	3	the	the	DET
ijtc-670	24	4	last	last	ADJ
ijtc-670	24	5	20	20	NUM
ijtc-670	24	6	years	year	NOUN
ijtc-670	24	7	,	,	PUNCT
ijtc-670	24	8	this	this	PRON
ijtc-670	24	9	is	be	AUX
ijtc-670	24	10	predicted	predict	VERB
ijtc-670	24	11	to	to	PART
ijtc-670	24	12	go	go	VERB
ijtc-670	24	13	even	even	ADV
ijtc-670	24	14	further	far	ADV
ijtc-670	24	15	,	,	PUNCT
ijtc-670	24	16	as	as	SCONJ
ijtc-670	24	17	the	the	DET
ijtc-670	24	18	results	result	NOUN
ijtc-670	24	19	of	of	ADP
ijtc-670	24	20	a	a	DET
ijtc-670	24	21	study	study	NOUN
ijtc-670	24	22	conducted	conduct	VERB
ijtc-670	24	23	by	by	ADP
ijtc-670	24	24	the	the	DET
ijtc-670	24	25	economist	economist	NOUN
ijtc-670	24	26	are	be	AUX
ijtc-670	24	27	as	as	SCONJ
ijtc-670	24	28	follows	follow	VERB
ijtc-670	24	29	:	:	PUNCT
ijtc-670	24	30	figure	figure	NOUN
ijtc-670	24	31	1	1	NUM
ijtc-670	24	32	.	.	PUNCT
ijtc-670	25	1	the	the	DET
ijtc-670	25	2	economist	economist	NOUN
ijtc-670	25	3	's	's	PART
ijtc-670	25	4	research	research	NOUN
ijtc-670	25	5	predictions	prediction	NOUN
ijtc-670	25	6	about	about	ADP
ijtc-670	25	7	computerization	computerization	NOUN
ijtc-670	25	8	in	in	ADP
ijtc-670	25	9	various	various	ADJ
ijtc-670	25	10	professions	profession	NOUN
ijtc-670	25	11	source	source	NOUN
ijtc-670	25	12	:	:	PUNCT
ijtc-670	25	13	the	the	DET
ijtc-670	25	14	economist	economist	NOUN
ijtc-670	25	15	in	in	ADP
ijtc-670	25	16	general	general	ADJ
ijtc-670	25	17	,	,	PUNCT
ijtc-670	25	18	many	many	ADJ
ijtc-670	25	19	parties	party	NOUN
ijtc-670	25	20	justify	justify	VERB
ijtc-670	25	21	the	the	DET
ijtc-670	25	22	publication	publication	NOUN
ijtc-670	25	23	because	because	SCONJ
ijtc-670	25	24	part	part	NOUN
ijtc-670	25	25	of	of	ADP
ijtc-670	25	26	the	the	DET
ijtc-670	25	27	accountant	accountant	NOUN
ijtc-670	25	28	's	's	PART
ijtc-670	25	29	role	role	NOUN
ijtc-670	25	30	has	have	AUX
ijtc-670	25	31	been	be	AUX
ijtc-670	25	32	replaced	replace	VERB
ijtc-670	25	33	by	by	ADP
ijtc-670	25	34	the	the	DET
ijtc-670	25	35	role	role	NOUN
ijtc-670	25	36	of	of	ADP
ijtc-670	25	37	(	(	PUNCT
ijtc-670	25	38	information	information	NOUN
ijtc-670	25	39	)	)	PUNCT
ijtc-670	25	40	technology	technology	NOUN
ijtc-670	25	41	.	.	PUNCT
ijtc-670	26	1	for	for	ADP
ijtc-670	26	2	some	some	DET
ijtc-670	26	3	others	other	NOUN
ijtc-670	26	4	,	,	PUNCT
ijtc-670	26	5	it	it	PRON
ijtc-670	26	6	does	do	AUX
ijtc-670	26	7	n't	not	PART
ijtc-670	26	8	necessarily	necessarily	ADV
ijtc-670	26	9	justify	justify	VERB
ijtc-670	26	10	the	the	DET
ijtc-670	26	11	publication	publication	NOUN
ijtc-670	26	12	.	.	PUNCT
ijtc-670	27	1	for	for	ADP
ijtc-670	27	2	example	example	NOUN
ijtc-670	27	3	,	,	PUNCT
ijtc-670	27	4	barclays	barclay	NOUN
ijtc-670	27	5	mentions	mention	VERB
ijtc-670	27	6	jobs	job	NOUN
ijtc-670	27	7	are	be	AUX
ijtc-670	27	8	changing	change	VERB
ijtc-670	27	9	,	,	PUNCT
ijtc-670	27	10	not	not	PART
ijtc-670	27	11	disappearing	disappear	VERB
ijtc-670	27	12	(	(	PUNCT
ijtc-670	27	13	drnevich	drnevich	NOUN
ijtc-670	27	14	utilization	utilization	NOUN
ijtc-670	27	15	of	of	ADP
ijtc-670	27	16	information	information	NOUN
ijtc-670	27	17	and	and	CCONJ
ijtc-670	27	18	communication	communication	NOUN
ijtc-670	27	19	technology	technology	NOUN
ijtc-670	27	20	in	in	ADP
ijtc-670	27	21	the	the	DET
ijtc-670	27	22	tax	tax	NOUN
ijtc-670	27	23	administration	administration	NOUN
ijtc-670	27	24	system	system	NOUN
ijtc-670	27	25	to	to	PART
ijtc-670	27	26	increase	increase	VERB
ijtc-670	27	27	taxpayer	taxpayer	NOUN
ijtc-670	27	28	compliance	compliance	NOUN
ijtc-670	27	29	djafri	djafri	ADJ
ijtc-670	27	30	,	,	PUNCT
ijtc-670	27	31	damawati	damawati	ADJ
ijtc-670	27	32	,	,	PUNCT
ijtc-670	27	33	suharto	suharto	PROPN
ijtc-670	27	34	,	,	PUNCT
ijtc-670	27	35	satwika	satwika	NOUN
ijtc-670	27	36	,	,	PUNCT
ijtc-670	27	37	and	and	CCONJ
ijtc-670	27	38	rahmatullah	rahmatullah	VERB
ijtc-670	27	39	16	16	NUM
ijtc-670	27	40	|	|	ADV
ijtc-670	27	41	ilomata	ilomata	PROPN
ijtc-670	27	42	international	international	ADJ
ijtc-670	27	43	journal	journal	NOUN
ijtc-670	27	44	of	of	ADP
ijtc-670	27	45	tax	tax	PROPN
ijtc-670	27	46	&	&	CCONJ
ijtc-670	27	47	accounting	accounting	PROPN
ijtc-670	27	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-670	27	49	&	&	CCONJ
ijtc-670	27	50	croson	croson	PROPN
ijtc-670	27	51	,	,	PUNCT
ijtc-670	27	52	2013	2013	NUM
ijtc-670	27	53	)	)	PUNCT
ijtc-670	27	54	.	.	PUNCT
ijtc-670	28	1	this	this	DET
ijtc-670	28	2	statement	statement	NOUN
ijtc-670	28	3	can	can	AUX
ijtc-670	28	4	have	have	VERB
ijtc-670	28	5	a	a	DET
ijtc-670	28	6	double	double	ADJ
ijtc-670	28	7	meaning	meaning	NOUN
ijtc-670	28	8	.	.	PUNCT
ijtc-670	29	1	the	the	DET
ijtc-670	29	2	first	first	ADJ
ijtc-670	29	3	is	be	AUX
ijtc-670	29	4	the	the	DET
ijtc-670	29	5	change	change	NOUN
ijtc-670	29	6	that	that	PRON
ijtc-670	29	7	has	have	AUX
ijtc-670	29	8	taken	take	VERB
ijtc-670	29	9	place	place	NOUN
ijtc-670	29	10	in	in	ADP
ijtc-670	29	11	the	the	DET
ijtc-670	29	12	profession	profession	NOUN
ijtc-670	29	13	from	from	ADP
ijtc-670	29	14	a	a	DET
ijtc-670	29	15	lot	lot	NOUN
ijtc-670	29	16	of	of	ADP
ijtc-670	29	17	clerical	clerical	ADJ
ijtc-670	29	18	work	work	NOUN
ijtc-670	29	19	to	to	ADP
ijtc-670	29	20	jobs	job	NOUN
ijtc-670	29	21	that	that	PRON
ijtc-670	29	22	are	be	AUX
ijtc-670	29	23	more	more	ADV
ijtc-670	29	24	discretionary	discretionary	ADJ
ijtc-670	29	25	in	in	ADP
ijtc-670	29	26	nature	nature	NOUN
ijtc-670	29	27	and	and	CCONJ
ijtc-670	29	28	are	be	AUX
ijtc-670	29	29	more	more	ADV
ijtc-670	29	30	strategic	strategic	ADJ
ijtc-670	29	31	/	/	SYM
ijtc-670	29	32	discretion	discretion	NOUN
ijtc-670	29	33	-	-	PUNCT
ijtc-670	29	34	based	base	VERB
ijtc-670	29	35	within	within	ADP
ijtc-670	29	36	the	the	DET
ijtc-670	29	37	accounting	accounting	NOUN
ijtc-670	29	38	profession	profession	NOUN
ijtc-670	29	39	itself	itself	PRON
ijtc-670	29	40	.	.	PUNCT
ijtc-670	30	1	the	the	DET
ijtc-670	30	2	second	second	ADJ
ijtc-670	30	3	is	be	AUX
ijtc-670	30	4	the	the	DET
ijtc-670	30	5	changes	change	NOUN
ijtc-670	30	6	that	that	PRON
ijtc-670	30	7	occur	occur	VERB
ijtc-670	30	8	and	and	CCONJ
ijtc-670	30	9	result	result	VERB
ijtc-670	30	10	in	in	ADP
ijtc-670	30	11	a	a	DET
ijtc-670	30	12	decrease	decrease	NOUN
ijtc-670	30	13	in	in	ADP
ijtc-670	30	14	the	the	DET
ijtc-670	30	15	role	role	NOUN
ijtc-670	30	16	and	and	CCONJ
ijtc-670	30	17	need	need	VERB
ijtc-670	30	18	for	for	ADP
ijtc-670	30	19	accountants	accountant	NOUN
ijtc-670	30	20	in	in	ADP
ijtc-670	30	21	the	the	DET
ijtc-670	30	22	world	world	NOUN
ijtc-670	30	23	of	of	ADP
ijtc-670	30	24	work	work	NOUN
ijtc-670	30	25	and	and	CCONJ
ijtc-670	30	26	so	so	ADV
ijtc-670	30	27	they	they	PRON
ijtc-670	30	28	have	have	VERB
ijtc-670	30	29	to	to	PART
ijtc-670	30	30	move	move	VERB
ijtc-670	30	31	to	to	ADP
ijtc-670	30	32	other	other	ADJ
ijtc-670	30	33	fields	field	NOUN
ijtc-670	30	34	of	of	ADP
ijtc-670	30	35	work	work	NOUN
ijtc-670	30	36	or	or	CCONJ
ijtc-670	30	37	industries	industry	NOUN
ijtc-670	30	38	.	.	PUNCT
ijtc-670	31	1	the	the	DET
ijtc-670	31	2	rate	rate	NOUN
ijtc-670	31	3	of	of	ADP
ijtc-670	31	4	technological	technological	ADJ
ijtc-670	31	5	advancement	advancement	NOUN
ijtc-670	31	6	in	in	ADP
ijtc-670	31	7	the	the	DET
ijtc-670	31	8	current	current	ADJ
ijtc-670	31	9	global	global	ADJ
ijtc-670	31	10	period	period	NOUN
ijtc-670	31	11	is	be	AUX
ijtc-670	31	12	extremely	extremely	ADV
ijtc-670	31	13	quick	quick	ADJ
ijtc-670	31	14	.	.	PUNCT
ijtc-670	32	1	several	several	ADJ
ijtc-670	32	2	aspects	aspect	NOUN
ijtc-670	32	3	of	of	ADP
ijtc-670	32	4	organizational	organizational	ADJ
ijtc-670	32	5	operations	operation	NOUN
ijtc-670	32	6	aided	aid	VERB
ijtc-670	32	7	by	by	ADP
ijtc-670	32	8	technology	technology	NOUN
ijtc-670	32	9	demonstrate	demonstrate	VERB
ijtc-670	32	10	this	this	PRON
ijtc-670	32	11	(	(	PUNCT
ijtc-670	32	12	gadenne	gadenne	NOUN
ijtc-670	32	13	,	,	PUNCT
ijtc-670	32	14	2017	2017	NUM
ijtc-670	32	15	)	)	PUNCT
ijtc-670	32	16	.	.	PUNCT
ijtc-670	33	1	technology	technology	NOUN
ijtc-670	33	2	is	be	AUX
ijtc-670	33	3	a	a	DET
ijtc-670	33	4	tool	tool	NOUN
ijtc-670	33	5	designed	design	VERB
ijtc-670	33	6	to	to	PART
ijtc-670	33	7	assist	assist	VERB
ijtc-670	33	8	individual	individual	ADJ
ijtc-670	33	9	humans	human	NOUN
ijtc-670	33	10	in	in	ADP
ijtc-670	33	11	accomplishing	accomplish	VERB
ijtc-670	33	12	their	their	PRON
ijtc-670	33	13	responsibilities	responsibility	NOUN
ijtc-670	33	14	.	.	PUNCT
ijtc-670	34	1	information	information	NOUN
ijtc-670	34	2	and	and	CCONJ
ijtc-670	34	3	communication	communication	NOUN
ijtc-670	34	4	technology	technology	NOUN
ijtc-670	34	5	represent	represent	VERB
ijtc-670	34	6	improvements	improvement	NOUN
ijtc-670	34	7	in	in	ADP
ijtc-670	34	8	technology	technology	NOUN
ijtc-670	34	9	that	that	PRON
ijtc-670	34	10	are	be	AUX
ijtc-670	34	11	equally	equally	ADV
ijtc-670	34	12	crucial	crucial	ADJ
ijtc-670	34	13	to	to	ADP
ijtc-670	34	14	the	the	DET
ijtc-670	34	15	operations	operation	NOUN
ijtc-670	34	16	of	of	ADP
ijtc-670	34	17	a	a	DET
ijtc-670	34	18	business	business	NOUN
ijtc-670	34	19	(	(	PUNCT
ijtc-670	34	20	pea	pea	NOUN
ijtc-670	34	21	,	,	PUNCT
ijtc-670	34	22	2018	2018	NUM
ijtc-670	34	23	)	)	PUNCT
ijtc-670	34	24	.	.	PUNCT
ijtc-670	35	1	information	information	NOUN
ijtc-670	35	2	and	and	CCONJ
ijtc-670	35	3	communication	communication	NOUN
ijtc-670	35	4	technology	technology	NOUN
ijtc-670	35	5	is	be	AUX
ijtc-670	35	6	crucial	crucial	ADJ
ijtc-670	35	7	in	in	ADP
ijtc-670	35	8	the	the	DET
ijtc-670	35	9	business	business	NOUN
ijtc-670	35	10	world	world	NOUN
ijtc-670	35	11	due	due	ADP
ijtc-670	35	12	to	to	ADP
ijtc-670	35	13	the	the	DET
ijtc-670	35	14	significance	significance	NOUN
ijtc-670	35	15	of	of	ADP
ijtc-670	35	16	information	information	NOUN
ijtc-670	35	17	technology	technology	NOUN
ijtc-670	35	18	as	as	ADP
ijtc-670	35	19	a	a	DET
ijtc-670	35	20	competitive	competitive	ADJ
ijtc-670	35	21	advantage	advantage	NOUN
ijtc-670	35	22	for	for	ADP
ijtc-670	35	23	private	private	ADJ
ijtc-670	35	24	businesses	business	NOUN
ijtc-670	35	25	(	(	PUNCT
ijtc-670	35	26	drnevich	drnevich	PROPN
ijtc-670	35	27	&	&	CCONJ
ijtc-670	35	28	croson	croson	PROPN
ijtc-670	35	29	,	,	PUNCT
ijtc-670	35	30	2013	2013	NUM
ijtc-670	35	31	)	)	PUNCT
ijtc-670	35	32	.	.	PUNCT
ijtc-670	36	1	the	the	DET
ijtc-670	36	2	contribution	contribution	NOUN
ijtc-670	36	3	of	of	ADP
ijtc-670	36	4	information	information	NOUN
ijtc-670	36	5	and	and	CCONJ
ijtc-670	36	6	communication	communication	NOUN
ijtc-670	36	7	technology	technology	NOUN
ijtc-670	36	8	(	(	PUNCT
ijtc-670	36	9	ict	ict	PROPN
ijtc-670	36	10	)	)	PUNCT
ijtc-670	36	11	in	in	ADP
ijtc-670	36	12	creating	create	VERB
ijtc-670	36	13	added	add	VERB
ijtc-670	36	14	value	value	NOUN
ijtc-670	36	15	for	for	ADP
ijtc-670	36	16	companies	company	NOUN
ijtc-670	36	17	is	be	AUX
ijtc-670	36	18	a	a	DET
ijtc-670	36	19	controversial	controversial	ADJ
ijtc-670	36	20	issue	issue	NOUN
ijtc-670	36	21	in	in	ADP
ijtc-670	36	22	the	the	DET
ijtc-670	36	23	economy	economy	NOUN
ijtc-670	36	24	of	of	ADP
ijtc-670	36	25	information	information	NOUN
ijtc-670	36	26	technology	technology	NOUN
ijtc-670	36	27	.	.	PUNCT
ijtc-670	37	1	technology	technology	NOUN
ijtc-670	37	2	investments	investment	NOUN
ijtc-670	37	3	made	make	VERB
ijtc-670	37	4	by	by	ADP
ijtc-670	37	5	companies	company	NOUN
ijtc-670	37	6	have	have	VERB
ijtc-670	37	7	strategic	strategic	ADJ
ijtc-670	37	8	goals	goal	NOUN
ijtc-670	37	9	to	to	PART
ijtc-670	37	10	advance	advance	VERB
ijtc-670	37	11	company	company	NOUN
ijtc-670	37	12	performance	performance	NOUN
ijtc-670	37	13	(	(	PUNCT
ijtc-670	37	14	mithas	mithas	PROPN
ijtc-670	37	15	&	&	CCONJ
ijtc-670	37	16	rust	rust	PROPN
ijtc-670	37	17	,	,	PUNCT
ijtc-670	37	18	2016	2016	NUM
ijtc-670	37	19	)	)	PUNCT
ijtc-670	37	20	.	.	PUNCT
ijtc-670	38	1	research	research	NOUN
ijtc-670	38	2	that	that	PRON
ijtc-670	38	3	reveals	reveal	VERB
ijtc-670	38	4	a	a	DET
ijtc-670	38	5	relationship	relationship	NOUN
ijtc-670	38	6	between	between	ADP
ijtc-670	38	7	it	it	PRON
ijtc-670	38	8	and	and	CCONJ
ijtc-670	38	9	organizational	organizational	ADJ
ijtc-670	38	10	performance	performance	NOUN
ijtc-670	38	11	states	state	VERB
ijtc-670	38	12	various	various	ADJ
ijtc-670	38	13	results	result	NOUN
ijtc-670	38	14	,	,	PUNCT
ijtc-670	38	15	ranging	range	VERB
ijtc-670	38	16	from	from	ADP
ijtc-670	38	17	a	a	DET
ijtc-670	38	18	negative	negative	ADJ
ijtc-670	38	19	relationship	relationship	NOUN
ijtc-670	38	20	between	between	ADP
ijtc-670	38	21	ict	ict	PROPN
ijtc-670	38	22	investment	investment	NOUN
ijtc-670	38	23	and	and	CCONJ
ijtc-670	38	24	various	various	ADJ
ijtc-670	38	25	organizational	organizational	ADJ
ijtc-670	38	26	performance	performance	NOUN
ijtc-670	38	27	criteria	criterion	NOUN
ijtc-670	38	28	(	(	PUNCT
ijtc-670	38	29	sarunan	sarunan	NOUN
ijtc-670	38	30	,	,	PUNCT
ijtc-670	38	31	2016	2016	NUM
ijtc-670	38	32	)	)	PUNCT
ijtc-670	38	33	.	.	PUNCT
ijtc-670	39	1	the	the	DET
ijtc-670	39	2	potential	potential	ADJ
ijtc-670	39	3	profit	profit	NOUN
ijtc-670	39	4	from	from	ADP
ijtc-670	39	5	ict	ict	PROPN
ijtc-670	39	6	investment	investment	NOUN
ijtc-670	39	7	is	be	AUX
ijtc-670	39	8	more	more	ADV
ijtc-670	39	9	difficult	difficult	ADJ
ijtc-670	39	10	than	than	ADP
ijtc-670	39	11	seeing	see	VERB
ijtc-670	39	12	the	the	DET
ijtc-670	39	13	potential	potential	ADJ
ijtc-670	39	14	profit	profit	NOUN
ijtc-670	39	15	from	from	ADP
ijtc-670	39	16	tangible	tangible	ADJ
ijtc-670	39	17	assets	asset	NOUN
ijtc-670	39	18	;	;	PUNCT
ijtc-670	39	19	this	this	PRON
ijtc-670	39	20	is	be	AUX
ijtc-670	39	21	because	because	SCONJ
ijtc-670	39	22	the	the	DET
ijtc-670	39	23	benefits	benefit	NOUN
ijtc-670	39	24	of	of	ADP
ijtc-670	39	25	it	it	PRON
ijtc-670	39	26	can	can	AUX
ijtc-670	39	27	not	not	PART
ijtc-670	39	28	be	be	AUX
ijtc-670	39	29	felt	feel	VERB
ijtc-670	39	30	directly	directly	ADV
ijtc-670	39	31	.	.	PUNCT
ijtc-670	40	1	financial	financial	ADJ
ijtc-670	40	2	performance	performance	NOUN
ijtc-670	40	3	is	be	AUX
ijtc-670	40	4	most	most	ADV
ijtc-670	40	5	often	often	ADV
ijtc-670	40	6	used	use	VERB
ijtc-670	40	7	as	as	ADP
ijtc-670	40	8	a	a	DET
ijtc-670	40	9	benefit	benefit	NOUN
ijtc-670	40	10	assessment	assessment	NOUN
ijtc-670	40	11	compared	compare	VERB
ijtc-670	40	12	to	to	ADP
ijtc-670	40	13	ict	ict	PROPN
ijtc-670	40	14	because	because	SCONJ
ijtc-670	40	15	of	of	ADP
ijtc-670	40	16	its	its	PRON
ijtc-670	40	17	ease	ease	NOUN
ijtc-670	40	18	of	of	ADP
ijtc-670	40	19	viewing	view	VERB
ijtc-670	40	20	performance	performance	NOUN
ijtc-670	40	21	(	(	PUNCT
ijtc-670	40	22	coltman	coltman	NOUN
ijtc-670	40	23	et	et	PROPN
ijtc-670	40	24	al	al	PROPN
ijtc-670	40	25	.	.	PROPN
ijtc-670	40	26	,	,	PUNCT
ijtc-670	40	27	2015	2015	NUM
ijtc-670	40	28	)	)	PUNCT
ijtc-670	40	29	.	.	PUNCT
ijtc-670	41	1	ict	ict	PROPN
ijtc-670	41	2	is	be	AUX
ijtc-670	41	3	not	not	PART
ijtc-670	41	4	only	only	ADV
ijtc-670	41	5	used	use	VERB
ijtc-670	41	6	by	by	ADP
ijtc-670	41	7	profit	profit	NOUN
ijtc-670	41	8	-	-	PUNCT
ijtc-670	41	9	based	base	VERB
ijtc-670	41	10	companies	company	NOUN
ijtc-670	41	11	or	or	CCONJ
ijtc-670	41	12	organizations	organization	NOUN
ijtc-670	41	13	.	.	PUNCT
ijtc-670	42	1	government	government	NOUN
ijtc-670	42	2	organizations	organization	NOUN
ijtc-670	42	3	also	also	ADV
ijtc-670	42	4	use	use	VERB
ijtc-670	42	5	ict	ict	NOUN
ijtc-670	42	6	;	;	PUNCT
ijtc-670	42	7	as	as	SCONJ
ijtc-670	42	8	written	write	VERB
ijtc-670	42	9	by	by	ADP
ijtc-670	42	10	(	(	PUNCT
ijtc-670	42	11	pang	pang	NOUN
ijtc-670	42	12	et	et	PROPN
ijtc-670	42	13	al	al	PROPN
ijtc-670	42	14	.	.	PROPN
ijtc-670	42	15	,	,	PUNCT
ijtc-670	42	16	2014	2014	NUM
ijtc-670	42	17	)	)	PUNCT
ijtc-670	42	18	,	,	PUNCT
ijtc-670	42	19	several	several	ADJ
ijtc-670	42	20	governments	government	NOUN
ijtc-670	42	21	and	and	CCONJ
ijtc-670	42	22	public	public	ADJ
ijtc-670	42	23	sector	sector	NOUN
ijtc-670	42	24	organizations	organization	NOUN
ijtc-670	42	25	invest	invest	VERB
ijtc-670	42	26	in	in	ADP
ijtc-670	42	27	information	information	NOUN
ijtc-670	42	28	technology	technology	NOUN
ijtc-670	42	29	to	to	PART
ijtc-670	42	30	make	make	VERB
ijtc-670	42	31	government	government	NOUN
ijtc-670	42	32	management	management	NOUN
ijtc-670	42	33	more	more	ADV
ijtc-670	42	34	effective	effective	ADJ
ijtc-670	42	35	.	.	PUNCT
ijtc-670	43	1	in	in	ADP
ijtc-670	43	2	recent	recent	ADJ
ijtc-670	43	3	years	year	NOUN
ijtc-670	43	4	,	,	PUNCT
ijtc-670	43	5	the	the	DET
ijtc-670	43	6	indonesian	indonesian	ADJ
ijtc-670	43	7	government	government	NOUN
ijtc-670	43	8	has	have	AUX
ijtc-670	43	9	launched	launch	VERB
ijtc-670	43	10	a	a	DET
ijtc-670	43	11	program	program	NOUN
ijtc-670	43	12	to	to	PART
ijtc-670	43	13	use	use	VERB
ijtc-670	43	14	information	information	NOUN
ijtc-670	43	15	technology	technology	NOUN
ijtc-670	43	16	,	,	PUNCT
ijtc-670	43	17	one	one	NUM
ijtc-670	43	18	of	of	ADP
ijtc-670	43	19	which	which	PRON
ijtc-670	43	20	is	be	AUX
ijtc-670	43	21	the	the	DET
ijtc-670	43	22	directorate	directorate	ADJ
ijtc-670	43	23	general	general	NOUN
ijtc-670	43	24	of	of	ADP
ijtc-670	43	25	taxes	taxis	NOUN
ijtc-670	43	26	(	(	PUNCT
ijtc-670	43	27	dgt	dgt	NOUN
ijtc-670	43	28	)	)	PUNCT
ijtc-670	43	29	,	,	PUNCT
ijtc-670	43	30	which	which	PRON
ijtc-670	43	31	has	have	AUX
ijtc-670	43	32	launched	launch	VERB
ijtc-670	43	33	a	a	DET
ijtc-670	43	34	tax	tax	NOUN
ijtc-670	43	35	modernization	modernization	NOUN
ijtc-670	43	36	program	program	NOUN
ijtc-670	43	37	(	(	PUNCT
ijtc-670	43	38	saragih	saragih	ADV
ijtc-670	43	39	et	et	PROPN
ijtc-670	43	40	al	al	PROPN
ijtc-670	43	41	.	.	PROPN
ijtc-670	43	42	,	,	PUNCT
ijtc-670	43	43	2022	2022	NUM
ijtc-670	43	44	)	)	PUNCT
ijtc-670	43	45	.	.	PUNCT
ijtc-670	44	1	taxes	taxis	NOUN
ijtc-670	44	2	are	be	AUX
ijtc-670	44	3	a	a	DET
ijtc-670	44	4	source	source	NOUN
ijtc-670	44	5	of	of	ADP
ijtc-670	44	6	government	government	NOUN
ijtc-670	44	7	revenue	revenue	NOUN
ijtc-670	44	8	used	use	VERB
ijtc-670	44	9	to	to	PART
ijtc-670	44	10	fund	fund	VERB
ijtc-670	44	11	government	government	NOUN
ijtc-670	44	12	expenditures	expenditure	NOUN
ijtc-670	44	13	and	and	CCONJ
ijtc-670	44	14	development	development	NOUN
ijtc-670	44	15	(	(	PUNCT
ijtc-670	44	16	gadenne	gadenne	NOUN
ijtc-670	44	17	,	,	PUNCT
ijtc-670	44	18	2017	2017	NUM
ijtc-670	44	19	)	)	PUNCT
ijtc-670	44	20	.	.	PUNCT
ijtc-670	45	1	taxes	taxis	NOUN
ijtc-670	45	2	are	be	AUX
ijtc-670	45	3	the	the	DET
ijtc-670	45	4	state	state	NOUN
ijtc-670	45	5	's	's	PART
ijtc-670	45	6	primary	primary	ADJ
ijtc-670	45	7	source	source	NOUN
ijtc-670	45	8	of	of	ADP
ijtc-670	45	9	revenue	revenue	NOUN
ijtc-670	45	10	.	.	PUNCT
ijtc-670	46	1	article	article	NOUN
ijtc-670	46	2	1	1	NUM
ijtc-670	46	3	of	of	ADP
ijtc-670	46	4	tax	tax	NOUN
ijtc-670	46	5	law	law	NOUN
ijtc-670	46	6	no	no	NOUN
ijtc-670	46	7	.	.	PROPN
ijtc-670	46	8	28	28	NUM
ijtc-670	46	9	of	of	ADP
ijtc-670	46	10	2007	2007	NUM
ijtc-670	46	11	defines	define	VERB
ijtc-670	46	12	taxes	taxis	NOUN
ijtc-670	46	13	as	as	ADP
ijtc-670	46	14	an	an	DET
ijtc-670	46	15	obligatory	obligatory	ADJ
ijtc-670	46	16	contribution	contribution	NOUN
ijtc-670	46	17	to	to	ADP
ijtc-670	46	18	the	the	DET
ijtc-670	46	19	state	state	NOUN
ijtc-670	46	20	payable	payable	ADJ
ijtc-670	46	21	by	by	ADP
ijtc-670	46	22	persons	person	NOUN
ijtc-670	46	23	or	or	CCONJ
ijtc-670	46	24	entities	entity	NOUN
ijtc-670	46	25	that	that	PRON
ijtc-670	46	26	are	be	AUX
ijtc-670	46	27	coercive	coercive	ADJ
ijtc-670	46	28	under	under	ADP
ijtc-670	46	29	the	the	DET
ijtc-670	46	30	law	law	NOUN
ijtc-670	46	31	by	by	ADP
ijtc-670	46	32	not	not	PART
ijtc-670	46	33	receiving	receive	VERB
ijtc-670	46	34	direct	direct	ADJ
ijtc-670	46	35	remuneration	remuneration	NOUN
ijtc-670	46	36	and	and	CCONJ
ijtc-670	46	37	used	use	VERB
ijtc-670	46	38	for	for	ADP
ijtc-670	46	39	the	the	DET
ijtc-670	46	40	state	state	NOUN
ijtc-670	46	41	's	's	PART
ijtc-670	46	42	purposes	purpose	NOUN
ijtc-670	46	43	for	for	ADP
ijtc-670	46	44	the	the	DET
ijtc-670	46	45	maximum	maximum	ADJ
ijtc-670	46	46	prosperity	prosperity	NOUN
ijtc-670	46	47	of	of	ADP
ijtc-670	46	48	the	the	DET
ijtc-670	46	49	people	people	NOUN
ijtc-670	46	50	(	(	PUNCT
ijtc-670	46	51	ismawati	ismawati	PROPN
ijtc-670	46	52	,	,	PUNCT
ijtc-670	46	53	2022	2022	NUM
ijtc-670	46	54	)	)	PUNCT
ijtc-670	46	55	.	.	PUNCT
ijtc-670	47	1	tax	tax	NOUN
ijtc-670	47	2	administration	administration	NOUN
ijtc-670	47	3	is	be	AUX
ijtc-670	47	4	necessary	necessary	ADJ
ijtc-670	47	5	for	for	ADP
ijtc-670	47	6	the	the	DET
ijtc-670	47	7	imposition	imposition	NOUN
ijtc-670	47	8	and	and	CCONJ
ijtc-670	47	9	collection	collection	NOUN
ijtc-670	47	10	of	of	ADP
ijtc-670	47	11	taxes	taxis	NOUN
ijtc-670	47	12	.	.	PUNCT
ijtc-670	48	1	according	accord	VERB
ijtc-670	48	2	to	to	ADP
ijtc-670	48	3	(	(	PUNCT
ijtc-670	48	4	daba	daba	PROPN
ijtc-670	48	5	&	&	CCONJ
ijtc-670	48	6	mishra	mishra	PROPN
ijtc-670	48	7	,	,	PUNCT
ijtc-670	48	8	2014	2014	NUM
ijtc-670	48	9	)	)	PUNCT
ijtc-670	48	10	,	,	PUNCT
ijtc-670	48	11	the	the	DET
ijtc-670	48	12	assessment	assessment	NOUN
ijtc-670	48	13	of	of	ADP
ijtc-670	48	14	tax	tax	NOUN
ijtc-670	48	15	revenue	revenue	NOUN
ijtc-670	48	16	performance	performance	NOUN
ijtc-670	48	17	must	must	AUX
ijtc-670	48	18	consider	consider	VERB
ijtc-670	48	19	the	the	DET
ijtc-670	48	20	achievement	achievement	NOUN
ijtc-670	48	21	of	of	ADP
ijtc-670	48	22	tax	tax	NOUN
ijtc-670	48	23	administration	administration	NOUN
ijtc-670	48	24	goals	goal	NOUN
ijtc-670	48	25	,	,	PUNCT
ijtc-670	48	26	such	such	ADJ
ijtc-670	48	27	as	as	ADP
ijtc-670	48	28	enhancing	enhance	VERB
ijtc-670	48	29	taxpayer	taxpayer	NOUN
ijtc-670	48	30	compliance	compliance	NOUN
ijtc-670	48	31	and	and	CCONJ
ijtc-670	48	32	implementing	implement	VERB
ijtc-670	48	33	tax	tax	NOUN
ijtc-670	48	34	legislation	legislation	NOUN
ijtc-670	48	35	uniformly	uniformly	ADV
ijtc-670	48	36	to	to	PART
ijtc-670	48	37	acquire	acquire	VERB
ijtc-670	48	38	maximum	maximum	ADJ
ijtc-670	48	39	revenue	revenue	NOUN
ijtc-670	48	40	at	at	ADP
ijtc-670	48	41	optimal	optimal	ADJ
ijtc-670	48	42	costs	cost	NOUN
ijtc-670	48	43	.	.	PUNCT
ijtc-670	49	1	following	follow	VERB
ijtc-670	49	2	this	this	DET
ijtc-670	49	3	objective	objective	NOUN
ijtc-670	49	4	,	,	PUNCT
ijtc-670	49	5	the	the	DET
ijtc-670	49	6	directorate	directorate	ADJ
ijtc-670	49	7	general	general	NOUN
ijtc-670	49	8	of	of	ADP
ijtc-670	49	9	taxes	taxis	NOUN
ijtc-670	49	10	has	have	AUX
ijtc-670	49	11	implemented	implement	VERB
ijtc-670	49	12	administrative	administrative	ADJ
ijtc-670	49	13	reform	reform	NOUN
ijtc-670	49	14	since	since	SCONJ
ijtc-670	49	15	2001	2001	NUM
ijtc-670	49	16	to	to	PART
ijtc-670	49	17	achieve	achieve	VERB
ijtc-670	49	18	:	:	PUNCT
ijtc-670	49	19	(	(	PUNCT
ijtc-670	49	20	1	1	X
ijtc-670	49	21	)	)	PUNCT
ijtc-670	49	22	a	a	DET
ijtc-670	49	23	high	high	ADJ
ijtc-670	49	24	level	level	NOUN
ijtc-670	49	25	of	of	ADP
ijtc-670	49	26	voluntary	voluntary	ADJ
ijtc-670	49	27	compliance	compliance	NOUN
ijtc-670	49	28	,	,	PUNCT
ijtc-670	49	29	(	(	PUNCT
ijtc-670	49	30	2	2	X
ijtc-670	49	31	)	)	PUNCT
ijtc-670	49	32	a	a	DET
ijtc-670	49	33	high	high	ADJ
ijtc-670	49	34	level	level	NOUN
ijtc-670	49	35	of	of	ADP
ijtc-670	49	36	trust	trust	NOUN
ijtc-670	49	37	in	in	ADP
ijtc-670	49	38	tax	tax	NOUN
ijtc-670	49	39	administration	administration	NOUN
ijtc-670	49	40	,	,	PUNCT
ijtc-670	49	41	and	and	CCONJ
ijtc-670	49	42	(	(	PUNCT
ijtc-670	49	43	3	3	X
ijtc-670	49	44	)	)	PUNCT
ijtc-670	49	45	a	a	DET
ijtc-670	49	46	high	high	ADJ
ijtc-670	49	47	level	level	NOUN
ijtc-670	49	48	of	of	ADP
ijtc-670	49	49	productivity	productivity	NOUN
ijtc-670	49	50	among	among	ADP
ijtc-670	49	51	tax	tax	NOUN
ijtc-670	49	52	officers	officer	NOUN
ijtc-670	49	53	.	.	PUNCT
ijtc-670	50	1	utilization	utilization	NOUN
ijtc-670	50	2	of	of	ADP
ijtc-670	50	3	information	information	NOUN
ijtc-670	50	4	and	and	CCONJ
ijtc-670	50	5	communication	communication	NOUN
ijtc-670	50	6	technology	technology	NOUN
ijtc-670	50	7	in	in	ADP
ijtc-670	50	8	the	the	DET
ijtc-670	50	9	tax	tax	NOUN
ijtc-670	50	10	administration	administration	NOUN
ijtc-670	50	11	system	system	NOUN
ijtc-670	50	12	to	to	PART
ijtc-670	50	13	increase	increase	VERB
ijtc-670	50	14	taxpayer	taxpayer	NOUN
ijtc-670	50	15	compliance	compliance	NOUN
ijtc-670	50	16	djafri	djafri	ADJ
ijtc-670	50	17	,	,	PUNCT
ijtc-670	50	18	damawati	damawati	ADJ
ijtc-670	50	19	,	,	PUNCT
ijtc-670	50	20	suharto	suharto	PROPN
ijtc-670	50	21	,	,	PUNCT
ijtc-670	50	22	satwika	satwika	NOUN
ijtc-670	50	23	,	,	PUNCT
ijtc-670	50	24	and	and	CCONJ
ijtc-670	50	25	rahmatullah	rahmatullah	VERB
ijtc-670	50	26	17	17	NUM
ijtc-670	50	27	|	|	ADV
ijtc-670	50	28	ilomata	ilomata	PROPN
ijtc-670	50	29	international	international	ADJ
ijtc-670	50	30	journal	journal	NOUN
ijtc-670	50	31	of	of	ADP
ijtc-670	50	32	tax	tax	PROPN
ijtc-670	50	33	&	&	CCONJ
ijtc-670	50	34	accounting	accounting	PROPN
ijtc-670	50	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-670	50	36	(	(	PUNCT
ijtc-670	50	37	alm	alm	PROPN
ijtc-670	50	38	,	,	PUNCT
ijtc-670	50	39	2019	2019	NUM
ijtc-670	50	40	)	)	PUNCT
ijtc-670	50	41	defines	define	VERB
ijtc-670	50	42	taxpayer	taxpayer	NOUN
ijtc-670	50	43	compliance	compliance	NOUN
ijtc-670	50	44	as	as	ADP
ijtc-670	50	45	the	the	DET
ijtc-670	50	46	circumstance	circumstance	NOUN
ijtc-670	50	47	in	in	ADP
ijtc-670	50	48	which	which	PRON
ijtc-670	50	49	taxpayers	taxpayer	NOUN
ijtc-670	50	50	perform	perform	VERB
ijtc-670	50	51	all	all	DET
ijtc-670	50	52	tax	tax	NOUN
ijtc-670	50	53	duties	duty	NOUN
ijtc-670	50	54	and	and	CCONJ
ijtc-670	50	55	exercise	exercise	VERB
ijtc-670	50	56	all	all	DET
ijtc-670	50	57	tax	tax	NOUN
ijtc-670	50	58	entitlements	entitlement	NOUN
ijtc-670	50	59	in	in	ADP
ijtc-670	50	60	line	line	NOUN
ijtc-670	50	61	with	with	ADP
ijtc-670	50	62	the	the	DET
ijtc-670	50	63	tax	tax	NOUN
ijtc-670	50	64	legislation	legislation	NOUN
ijtc-670	50	65	.	.	PUNCT
ijtc-670	51	1	compliance	compliance	NOUN
ijtc-670	51	2	by	by	ADP
ijtc-670	51	3	taxpayers	taxpayer	NOUN
ijtc-670	51	4	has	have	AUX
ijtc-670	51	5	always	always	ADV
ijtc-670	51	6	been	be	AUX
ijtc-670	51	7	a	a	DET
ijtc-670	51	8	concern	concern	NOUN
ijtc-670	51	9	with	with	ADP
ijtc-670	51	10	taxation	taxation	NOUN
ijtc-670	51	11	.	.	PUNCT
ijtc-670	52	1	the	the	DET
ijtc-670	52	2	percentage	percentage	NOUN
ijtc-670	52	3	of	of	ADP
ijtc-670	52	4	taxpayers	taxpayer	NOUN
ijtc-670	52	5	who	who	PRON
ijtc-670	52	6	comply	comply	VERB
ijtc-670	52	7	with	with	ADP
ijtc-670	52	8	their	their	PRON
ijtc-670	52	9	tax	tax	NOUN
ijtc-670	52	10	duties	duty	NOUN
ijtc-670	52	11	has	have	AUX
ijtc-670	52	12	mostly	mostly	ADV
ijtc-670	52	13	stayed	stay	VERB
ijtc-670	52	14	the	the	DET
ijtc-670	52	15	same	same	ADJ
ijtc-670	52	16	yearly	yearly	NOUN
ijtc-670	52	17	(	(	PUNCT
ijtc-670	52	18	hajawiyah	hajawiyah	NOUN
ijtc-670	52	19	et	et	PROPN
ijtc-670	52	20	al	al	PROPN
ijtc-670	52	21	.	.	PROPN
ijtc-670	52	22	,	,	PUNCT
ijtc-670	52	23	2021	2021	NUM
ijtc-670	52	24	)	)	PUNCT
ijtc-670	52	25	.	.	PUNCT
ijtc-670	53	1	this	this	DET
ijtc-670	53	2	conclusion	conclusion	NOUN
ijtc-670	53	3	compares	compare	VERB
ijtc-670	53	4	the	the	DET
ijtc-670	53	5	number	number	NOUN
ijtc-670	53	6	of	of	ADP
ijtc-670	53	7	taxpayers	taxpayer	NOUN
ijtc-670	53	8	in	in	ADP
ijtc-670	53	9	indonesia	indonesia	PROPN
ijtc-670	53	10	who	who	PRON
ijtc-670	53	11	meet	meet	VERB
ijtc-670	53	12	compliance	compliance	NOUN
ijtc-670	53	13	standards	standard	NOUN
ijtc-670	53	14	and	and	CCONJ
ijtc-670	53	15	the	the	DET
ijtc-670	53	16	total	total	ADJ
ijtc-670	53	17	number	number	NOUN
ijtc-670	53	18	of	of	ADP
ijtc-670	53	19	taxpayers	taxpayer	NOUN
ijtc-670	53	20	registered	register	VERB
ijtc-670	53	21	.	.	PUNCT
ijtc-670	54	1	most	most	ADJ
ijtc-670	54	2	existing	exist	VERB
ijtc-670	54	3	taxpayers	taxpayer	NOUN
ijtc-670	54	4	need	need	VERB
ijtc-670	54	5	to	to	PART
ijtc-670	54	6	comprehend	comprehend	VERB
ijtc-670	54	7	their	their	PRON
ijtc-670	54	8	rights	right	NOUN
ijtc-670	54	9	and	and	CCONJ
ijtc-670	54	10	responsibilities	responsibility	NOUN
ijtc-670	54	11	(	(	PUNCT
ijtc-670	54	12	magribi	magribi	NOUN
ijtc-670	54	13	&	&	CCONJ
ijtc-670	54	14	yulianti	yulianti	PROPN
ijtc-670	54	15	,	,	PUNCT
ijtc-670	54	16	2022	2022	NUM
ijtc-670	54	17	)	)	PUNCT
ijtc-670	54	18	.	.	PUNCT
ijtc-670	55	1	presidential	presidential	ADJ
ijtc-670	55	2	instruction	instruction	NOUN
ijtc-670	55	3	no	no	NOUN
ijtc-670	55	4	.	.	NOUN
ijtc-670	55	5	3	3	NUM
ijtc-670	55	6	of	of	ADP
ijtc-670	55	7	2003	2003	NUM
ijtc-670	55	8	regarding	regard	VERB
ijtc-670	55	9	national	national	ADJ
ijtc-670	55	10	policies	policy	NOUN
ijtc-670	55	11	and	and	CCONJ
ijtc-670	55	12	strategies	strategy	NOUN
ijtc-670	55	13	for	for	ADP
ijtc-670	55	14	egovernment	egovernment	NOUN
ijtc-670	55	15	development	development	NOUN
ijtc-670	55	16	,	,	PUNCT
ijtc-670	55	17	so	so	SCONJ
ijtc-670	55	18	dgt	dgt	PROPN
ijtc-670	55	19	also	also	ADV
ijtc-670	55	20	developed	develop	VERB
ijtc-670	55	21	e	e	NOUN
ijtc-670	55	22	-	-	NOUN
ijtc-670	55	23	government	government	NOUN
ijtc-670	55	24	.	.	PUNCT
ijtc-670	56	1	the	the	DET
ijtc-670	56	2	manifestation	manifestation	NOUN
ijtc-670	56	3	of	of	ADP
ijtc-670	56	4	egovernment	egovernment	NOUN
ijtc-670	56	5	development	development	NOUN
ijtc-670	56	6	in	in	ADP
ijtc-670	56	7	dgt	dgt	PROPN
ijtc-670	56	8	can	can	AUX
ijtc-670	56	9	be	be	AUX
ijtc-670	56	10	seen	see	VERB
ijtc-670	56	11	in	in	ADP
ijtc-670	56	12	the	the	DET
ijtc-670	56	13	reforms	reform	NOUN
ijtc-670	56	14	carried	carry	VERB
ijtc-670	56	15	out	out	ADP
ijtc-670	56	16	by	by	ADP
ijtc-670	56	17	dgt	dgt	PROPN
ijtc-670	56	18	(	(	PUNCT
ijtc-670	56	19	nautami	nautami	PROPN
ijtc-670	56	20	&	&	CCONJ
ijtc-670	56	21	wahid	wahid	PROPN
ijtc-670	56	22	,	,	PUNCT
ijtc-670	56	23	2019	2019	NUM
ijtc-670	56	24	)	)	PUNCT
ijtc-670	56	25	.	.	PUNCT
ijtc-670	57	1	technological	technological	ADJ
ijtc-670	57	2	changes	change	NOUN
ijtc-670	57	3	at	at	ADP
ijtc-670	57	4	dgt	dgt	NOUN
ijtc-670	57	5	began	begin	VERB
ijtc-670	57	6	to	to	PART
ijtc-670	57	7	align	align	VERB
ijtc-670	57	8	with	with	ADP
ijtc-670	57	9	the	the	DET
ijtc-670	57	10	reforms	reform	NOUN
ijtc-670	57	11	carried	carry	VERB
ijtc-670	57	12	out	out	ADP
ijtc-670	57	13	by	by	ADP
ijtc-670	57	14	dgt	dgt	PROPN
ijtc-670	57	15	.	.	PUNCT
ijtc-670	58	1	dgt	dgt	PROPN
ijtc-670	58	2	's	's	PART
ijtc-670	58	3	strategic	strategic	ADJ
ijtc-670	58	4	map	map	NOUN
ijtc-670	58	5	illustrates	illustrate	VERB
ijtc-670	58	6	that	that	SCONJ
ijtc-670	58	7	information	information	NOUN
ijtc-670	58	8	technology	technology	NOUN
ijtc-670	58	9	is	be	AUX
ijtc-670	58	10	one	one	NUM
ijtc-670	58	11	of	of	ADP
ijtc-670	58	12	dgt	dgt	NOUN
ijtc-670	58	13	's	's	PART
ijtc-670	58	14	strategies	strategy	NOUN
ijtc-670	58	15	for	for	ADP
ijtc-670	58	16	increasing	increase	VERB
ijtc-670	58	17	tax	tax	NOUN
ijtc-670	58	18	compliance	compliance	NOUN
ijtc-670	58	19	(	(	PUNCT
ijtc-670	58	20	sarunan	sarunan	NOUN
ijtc-670	58	21	,	,	PUNCT
ijtc-670	58	22	2016	2016	NUM
ijtc-670	58	23	)	)	PUNCT
ijtc-670	58	24	.	.	PUNCT
ijtc-670	59	1	the	the	DET
ijtc-670	59	2	administrative	administrative	ADJ
ijtc-670	59	3	system	system	NOUN
ijtc-670	59	4	in	in	ADP
ijtc-670	59	5	modern	modern	ADJ
ijtc-670	59	6	tax	tax	NOUN
ijtc-670	59	7	offices	office	NOUN
ijtc-670	59	8	is	be	AUX
ijtc-670	59	9	supported	support	VERB
ijtc-670	59	10	by	by	ADP
ijtc-670	59	11	information	information	NOUN
ijtc-670	59	12	technology	technology	NOUN
ijtc-670	59	13	to	to	PART
ijtc-670	59	14	increase	increase	VERB
ijtc-670	59	15	efficiency	efficiency	NOUN
ijtc-670	59	16	in	in	ADP
ijtc-670	59	17	tax	tax	NOUN
ijtc-670	59	18	services	service	NOUN
ijtc-670	59	19	(	(	PUNCT
ijtc-670	59	20	bhuasiri	bhuasiri	NOUN
ijtc-670	59	21	et	et	NOUN
ijtc-670	59	22	al	al	PROPN
ijtc-670	59	23	.	.	PROPN
ijtc-670	59	24	,	,	PUNCT
ijtc-670	59	25	2016	2016	NUM
ijtc-670	59	26	)	)	PUNCT
ijtc-670	59	27	.	.	PUNCT
ijtc-670	60	1	the	the	DET
ijtc-670	60	2	directorate	directorate	ADJ
ijtc-670	60	3	general	general	NOUN
ijtc-670	60	4	of	of	ADP
ijtc-670	60	5	taxes	taxis	NOUN
ijtc-670	60	6	has	have	AUX
ijtc-670	60	7	prepared	prepare	VERB
ijtc-670	60	8	an	an	DET
ijtc-670	60	9	sop	sop	PROPN
ijtc-670	60	10	(	(	PUNCT
ijtc-670	60	11	standard	standard	ADJ
ijtc-670	60	12	operating	operating	NOUN
ijtc-670	60	13	procedure	procedure	NOUN
ijtc-670	60	14	)	)	PUNCT
ijtc-670	60	15	for	for	ADP
ijtc-670	60	16	each	each	DET
ijtc-670	60	17	job	job	NOUN
ijtc-670	60	18	with	with	ADP
ijtc-670	60	19	the	the	DET
ijtc-670	60	20	hope	hope	NOUN
ijtc-670	60	21	that	that	SCONJ
ijtc-670	60	22	in	in	ADP
ijtc-670	60	23	this	this	DET
ijtc-670	60	24	modernization	modernization	NOUN
ijtc-670	60	25	system	system	NOUN
ijtc-670	60	26	,	,	PUNCT
ijtc-670	60	27	the	the	DET
ijtc-670	60	28	accumulation	accumulation	NOUN
ijtc-670	60	29	of	of	ADP
ijtc-670	60	30	work	work	NOUN
ijtc-670	60	31	and	and	CCONJ
ijtc-670	60	32	power	power	NOUN
ijtc-670	60	33	can	can	AUX
ijtc-670	60	34	be	be	AUX
ijtc-670	60	35	avoided	avoid	VERB
ijtc-670	60	36	(	(	PUNCT
ijtc-670	60	37	madewing	madewing	NOUN
ijtc-670	60	38	,	,	PUNCT
ijtc-670	60	39	2013	2013	NUM
ijtc-670	60	40	)	)	PUNCT
ijtc-670	60	41	.	.	PUNCT
ijtc-670	61	1	one	one	NUM
ijtc-670	61	2	of	of	ADP
ijtc-670	61	3	the	the	DET
ijtc-670	61	4	objectives	objective	NOUN
ijtc-670	61	5	of	of	ADP
ijtc-670	61	6	the	the	DET
ijtc-670	61	7	mid	mid	ADJ
ijtc-670	61	8	-	-	ADJ
ijtc-670	61	9	term	term	NOUN
ijtc-670	61	10	reforms	reform	NOUN
ijtc-670	61	11	carried	carry	VERB
ijtc-670	61	12	out	out	ADP
ijtc-670	61	13	by	by	ADP
ijtc-670	61	14	dgt	dgt	PROPN
ijtc-670	61	15	is	be	AUX
ijtc-670	61	16	to	to	PART
ijtc-670	61	17	increase	increase	VERB
ijtc-670	61	18	tax	tax	NOUN
ijtc-670	61	19	compliance	compliance	NOUN
ijtc-670	61	20	by	by	ADP
ijtc-670	61	21	taxpayers	taxpayer	NOUN
ijtc-670	61	22	.	.	PUNCT
ijtc-670	62	1	previous	previous	ADJ
ijtc-670	62	2	research	research	NOUN
ijtc-670	62	3	has	have	AUX
ijtc-670	62	4	demonstrated	demonstrate	VERB
ijtc-670	62	5	that	that	SCONJ
ijtc-670	62	6	tax	tax	NOUN
ijtc-670	62	7	knowledge	knowledge	NOUN
ijtc-670	62	8	and	and	CCONJ
ijtc-670	62	9	the	the	DET
ijtc-670	62	10	implementation	implementation	NOUN
ijtc-670	62	11	of	of	ADP
ijtc-670	62	12	the	the	DET
ijtc-670	62	13	tax	tax	NOUN
ijtc-670	62	14	administration	administration	NOUN
ijtc-670	62	15	system	system	NOUN
ijtc-670	62	16	influence	influence	NOUN
ijtc-670	62	17	compliance	compliance	NOUN
ijtc-670	62	18	(	(	PUNCT
ijtc-670	62	19	astana	astana	PROPN
ijtc-670	62	20	&	&	CCONJ
ijtc-670	62	21	merkusiwati	merkusiwati	PROPN
ijtc-670	62	22	,	,	PUNCT
ijtc-670	62	23	2017	2017	NUM
ijtc-670	62	24	)	)	PUNCT
ijtc-670	62	25	(	(	PUNCT
ijtc-670	62	26	sari	sari	PROPN
ijtc-670	62	27	&	&	CCONJ
ijtc-670	62	28	jati	jati	PROPN
ijtc-670	62	29	,	,	PUNCT
ijtc-670	62	30	2019	2019	NUM
ijtc-670	62	31	)	)	PUNCT
ijtc-670	62	32	.	.	PUNCT
ijtc-670	63	1	a	a	DET
ijtc-670	63	2	high	high	ADJ
ijtc-670	63	3	level	level	NOUN
ijtc-670	63	4	of	of	ADP
ijtc-670	63	5	compliance	compliance	NOUN
ijtc-670	63	6	is	be	AUX
ijtc-670	63	7	anticipated	anticipate	VERB
ijtc-670	63	8	to	to	PART
ijtc-670	63	9	improve	improve	VERB
ijtc-670	63	10	tax	tax	NOUN
ijtc-670	63	11	revenues	revenue	NOUN
ijtc-670	63	12	,	,	PUNCT
ijtc-670	63	13	making	make	VERB
ijtc-670	63	14	taxpayer	taxpayer	NOUN
ijtc-670	63	15	compliance	compliance	NOUN
ijtc-670	63	16	an	an	DET
ijtc-670	63	17	important	important	ADJ
ijtc-670	63	18	factor	factor	NOUN
ijtc-670	63	19	.	.	PUNCT
ijtc-670	64	1	the	the	DET
ijtc-670	64	2	use	use	NOUN
ijtc-670	64	3	of	of	ADP
ijtc-670	64	4	technology	technology	NOUN
ijtc-670	64	5	can	can	AUX
ijtc-670	64	6	facilitate	facilitate	VERB
ijtc-670	64	7	human	human	ADJ
ijtc-670	64	8	labor	labor	NOUN
ijtc-670	64	9	.	.	PUNCT
ijtc-670	65	1	it	it	PRON
ijtc-670	65	2	is	be	AUX
ijtc-670	65	3	anticipated	anticipate	VERB
ijtc-670	65	4	that	that	SCONJ
ijtc-670	65	5	tax	tax	NOUN
ijtc-670	65	6	technology	technology	NOUN
ijtc-670	65	7	will	will	AUX
ijtc-670	65	8	make	make	VERB
ijtc-670	65	9	it	it	PRON
ijtc-670	65	10	easier	easy	ADJ
ijtc-670	65	11	for	for	SCONJ
ijtc-670	65	12	taxpayers	taxpayer	NOUN
ijtc-670	65	13	to	to	PART
ijtc-670	65	14	conduct	conduct	VERB
ijtc-670	65	15	tax	tax	NOUN
ijtc-670	65	16	transactions	transaction	NOUN
ijtc-670	65	17	to	to	PART
ijtc-670	65	18	be	be	AUX
ijtc-670	65	19	more	more	ADJ
ijtc-670	65	20	tax	tax	NOUN
ijtc-670	65	21	compliant	compliant	NOUN
ijtc-670	65	22	in	in	ADP
ijtc-670	65	23	compliance	compliance	NOUN
ijtc-670	65	24	with	with	ADP
ijtc-670	65	25	current	current	ADJ
ijtc-670	65	26	tax	tax	NOUN
ijtc-670	65	27	legislation	legislation	NOUN
ijtc-670	65	28	(	(	PUNCT
ijtc-670	65	29	rakhmawati	rakhmawati	PROPN
ijtc-670	65	30	&	&	CCONJ
ijtc-670	65	31	rusydi	rusydi	PROPN
ijtc-670	65	32	,	,	PUNCT
ijtc-670	65	33	2020	2020	NUM
ijtc-670	65	34	)	)	PUNCT
ijtc-670	65	35	.	.	PUNCT
ijtc-670	66	1	compliance	compliance	NOUN
ijtc-670	66	2	with	with	ADP
ijtc-670	66	3	the	the	DET
ijtc-670	66	4	dgt	dgt	NOUN
ijtc-670	66	5	's	's	PART
ijtc-670	66	6	information	information	NOUN
ijtc-670	66	7	technology	technology	NOUN
ijtc-670	66	8	can	can	AUX
ijtc-670	66	9	be	be	AUX
ijtc-670	66	10	measured	measure	VERB
ijtc-670	66	11	against	against	ADP
ijtc-670	66	12	a	a	DET
ijtc-670	66	13	business	business	NOUN
ijtc-670	66	14	's	's	PART
ijtc-670	66	15	income	income	NOUN
ijtc-670	66	16	or	or	CCONJ
ijtc-670	66	17	receipts	receipt	NOUN
ijtc-670	66	18	.	.	PUNCT
ijtc-670	67	1	the	the	DET
ijtc-670	67	2	dgt	dgt	PROPN
ijtc-670	67	3	developed	develop	VERB
ijtc-670	67	4	tax	tax	NOUN
ijtc-670	67	5	information	information	NOUN
ijtc-670	67	6	technology	technology	NOUN
ijtc-670	67	7	to	to	PART
ijtc-670	67	8	aid	aid	VERB
ijtc-670	67	9	corporate	corporate	ADJ
ijtc-670	67	10	taxpayers	taxpayer	NOUN
ijtc-670	67	11	in	in	ADP
ijtc-670	67	12	executing	execute	VERB
ijtc-670	67	13	tax	tax	NOUN
ijtc-670	67	14	transactions	transaction	NOUN
ijtc-670	67	15	.	.	PUNCT
ijtc-670	68	1	dgt	dgt	NOUN
ijtc-670	68	2	's	's	PART
ijtc-670	68	3	convenience	convenience	NOUN
ijtc-670	68	4	and	and	CCONJ
ijtc-670	68	5	usage	usage	NOUN
ijtc-670	68	6	will	will	AUX
ijtc-670	68	7	raise	raise	VERB
ijtc-670	68	8	taxpayers	taxpayer	NOUN
ijtc-670	68	9	'	'	PART
ijtc-670	68	10	knowledge	knowledge	NOUN
ijtc-670	68	11	of	of	ADP
ijtc-670	68	12	tax	tax	NOUN
ijtc-670	68	13	reporting	reporting	NOUN
ijtc-670	68	14	and	and	CCONJ
ijtc-670	68	15	payment	payment	NOUN
ijtc-670	68	16	.	.	PUNCT
ijtc-670	69	1	it	it	PRON
ijtc-670	69	2	is	be	AUX
ijtc-670	69	3	anticipated	anticipate	VERB
ijtc-670	69	4	that	that	SCONJ
ijtc-670	69	5	the	the	DET
ijtc-670	69	6	benefits	benefit	NOUN
ijtc-670	69	7	afforded	afford	VERB
ijtc-670	69	8	by	by	ADP
ijtc-670	69	9	using	use	VERB
ijtc-670	69	10	information	information	NOUN
ijtc-670	69	11	technology	technology	NOUN
ijtc-670	69	12	will	will	AUX
ijtc-670	69	13	also	also	ADV
ijtc-670	69	14	diminish	diminish	VERB
ijtc-670	69	15	tax	tax	NOUN
ijtc-670	69	16	fraud	fraud	NOUN
ijtc-670	69	17	committed	commit	VERB
ijtc-670	69	18	by	by	ADP
ijtc-670	69	19	irresponsible	irresponsible	ADJ
ijtc-670	69	20	parties	party	NOUN
ijtc-670	69	21	(	(	PUNCT
ijtc-670	69	22	dowling	dowle	VERB
ijtc-670	69	23	,	,	PUNCT
ijtc-670	69	24	2014	2014	NUM
ijtc-670	69	25	)	)	PUNCT
ijtc-670	69	26	.	.	PUNCT
ijtc-670	70	1	based	base	VERB
ijtc-670	70	2	on	on	ADP
ijtc-670	70	3	the	the	DET
ijtc-670	70	4	described	describe	VERB
ijtc-670	70	5	phenomena	phenomenon	NOUN
ijtc-670	70	6	and	and	CCONJ
ijtc-670	70	7	challenges	challenge	NOUN
ijtc-670	70	8	in	in	ADP
ijtc-670	70	9	the	the	DET
ijtc-670	70	10	research	research	NOUN
ijtc-670	70	11	background	background	NOUN
ijtc-670	70	12	,	,	PUNCT
ijtc-670	70	13	the	the	DET
ijtc-670	70	14	problem	problem	NOUN
ijtc-670	70	15	of	of	ADP
ijtc-670	70	16	this	this	DET
ijtc-670	70	17	study	study	NOUN
ijtc-670	70	18	is	be	AUX
ijtc-670	70	19	how	how	SCONJ
ijtc-670	70	20	the	the	DET
ijtc-670	70	21	use	use	NOUN
ijtc-670	70	22	of	of	ADP
ijtc-670	70	23	ict	ict	NOUN
ijtc-670	70	24	in	in	ADP
ijtc-670	70	25	the	the	DET
ijtc-670	70	26	tax	tax	NOUN
ijtc-670	70	27	administration	administration	NOUN
ijtc-670	70	28	system	system	NOUN
ijtc-670	70	29	might	might	AUX
ijtc-670	70	30	promote	promote	VERB
ijtc-670	70	31	compliance	compliance	NOUN
ijtc-670	70	32	with	with	ADP
ijtc-670	70	33	the	the	DET
ijtc-670	70	34	mandatory	mandatory	ADJ
ijtc-670	70	35	pack	pack	NOUN
ijtc-670	70	36	.	.	PUNCT
ijtc-670	71	1	following	follow	VERB
ijtc-670	71	2	the	the	DET
ijtc-670	71	3	existing	exist	VERB
ijtc-670	71	4	description	description	NOUN
ijtc-670	71	5	of	of	ADP
ijtc-670	71	6	the	the	DET
ijtc-670	71	7	problem	problem	NOUN
ijtc-670	71	8	,	,	PUNCT
ijtc-670	71	9	this	this	DET
ijtc-670	71	10	study	study	NOUN
ijtc-670	71	11	aims	aim	VERB
ijtc-670	71	12	to	to	PART
ijtc-670	71	13	determine	determine	VERB
ijtc-670	71	14	the	the	DET
ijtc-670	71	15	contribution	contribution	NOUN
ijtc-670	71	16	of	of	ADP
ijtc-670	71	17	ict	ict	NOUN
ijtc-670	71	18	to	to	ADP
ijtc-670	71	19	the	the	DET
ijtc-670	71	20	tax	tax	NOUN
ijtc-670	71	21	administration	administration	NOUN
ijtc-670	71	22	system	system	NOUN
ijtc-670	71	23	in	in	ADP
ijtc-670	71	24	enhancing	enhance	VERB
ijtc-670	71	25	taxpayer	taxpayer	NOUN
ijtc-670	71	26	compliance	compliance	NOUN
ijtc-670	71	27	.	.	PUNCT
ijtc-670	72	1	method	method	VERB
ijtc-670	72	2	the	the	DET
ijtc-670	72	3	qualitative	qualitative	ADJ
ijtc-670	72	4	technique	technique	NOUN
ijtc-670	72	5	was	be	AUX
ijtc-670	72	6	applied	apply	VERB
ijtc-670	72	7	in	in	ADP
ijtc-670	72	8	this	this	DET
ijtc-670	72	9	investigation	investigation	NOUN
ijtc-670	72	10	.	.	PUNCT
ijtc-670	73	1	a	a	DET
ijtc-670	73	2	qualitative	qualitative	ADJ
ijtc-670	73	3	approach	approach	NOUN
ijtc-670	73	4	can	can	AUX
ijtc-670	73	5	be	be	AUX
ijtc-670	73	6	produced	produce	VERB
ijtc-670	73	7	or	or	CCONJ
ijtc-670	73	8	constructed	construct	VERB
ijtc-670	73	9	as	as	ADP
ijtc-670	73	10	a	a	DET
ijtc-670	73	11	research	research	NOUN
ijtc-670	73	12	method	method	NOUN
ijtc-670	73	13	that	that	PRON
ijtc-670	73	14	stresses	stress	VERB
ijtc-670	73	15	words	word	NOUN
ijtc-670	73	16	over	over	ADP
ijtc-670	73	17	numbers	number	NOUN
ijtc-670	73	18	in	in	ADP
ijtc-670	73	19	data	data	NOUN
ijtc-670	73	20	utilization	utilization	NOUN
ijtc-670	73	21	of	of	ADP
ijtc-670	73	22	information	information	NOUN
ijtc-670	73	23	and	and	CCONJ
ijtc-670	73	24	communication	communication	NOUN
ijtc-670	73	25	technology	technology	NOUN
ijtc-670	73	26	in	in	ADP
ijtc-670	73	27	the	the	DET
ijtc-670	73	28	tax	tax	NOUN
ijtc-670	73	29	administration	administration	NOUN
ijtc-670	73	30	system	system	NOUN
ijtc-670	73	31	to	to	PART
ijtc-670	73	32	increase	increase	VERB
ijtc-670	73	33	taxpayer	taxpayer	NOUN
ijtc-670	73	34	compliance	compliance	NOUN
ijtc-670	73	35	djafri	djafri	ADJ
ijtc-670	73	36	,	,	PUNCT
ijtc-670	73	37	damawati	damawati	ADJ
ijtc-670	73	38	,	,	PUNCT
ijtc-670	73	39	suharto	suharto	PROPN
ijtc-670	73	40	,	,	PUNCT
ijtc-670	73	41	satwika	satwika	NOUN
ijtc-670	73	42	,	,	PUNCT
ijtc-670	73	43	and	and	CCONJ
ijtc-670	73	44	rahmatullah	rahmatullah	VERB
ijtc-670	73	45	18	18	NUM
ijtc-670	73	46	|	|	ADV
ijtc-670	73	47	ilomata	ilomata	PROPN
ijtc-670	73	48	international	international	ADJ
ijtc-670	73	49	journal	journal	NOUN
ijtc-670	73	50	of	of	ADP
ijtc-670	73	51	tax	tax	PROPN
ijtc-670	73	52	&	&	CCONJ
ijtc-670	73	53	accounting	account	VERB
ijtc-670	73	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-670	73	55	collecting	collecting	NOUN
ijtc-670	73	56	and	and	CCONJ
ijtc-670	73	57	analysis	analysis	NOUN
ijtc-670	73	58	,	,	PUNCT
ijtc-670	73	59	as	as	ADV
ijtc-670	73	60	well	well	ADV
ijtc-670	73	61	as	as	ADP
ijtc-670	73	62	an	an	DET
ijtc-670	73	63	inductive	inductive	ADJ
ijtc-670	73	64	approach	approach	NOUN
ijtc-670	73	65	in	in	ADP
ijtc-670	73	66	the	the	DET
ijtc-670	73	67	relationship	relationship	NOUN
ijtc-670	73	68	between	between	ADP
ijtc-670	73	69	theory	theory	NOUN
ijtc-670	73	70	and	and	CCONJ
ijtc-670	73	71	research	research	NOUN
ijtc-670	73	72	that	that	PRON
ijtc-670	73	73	can	can	AUX
ijtc-670	73	74	produce	produce	VERB
ijtc-670	73	75	a	a	DET
ijtc-670	73	76	theory	theory	NOUN
ijtc-670	73	77	.	.	PUNCT
ijtc-670	74	1	according	accord	VERB
ijtc-670	74	2	to	to	ADP
ijtc-670	74	3	(	(	PUNCT
ijtc-670	74	4	moleong	moleong	PROPN
ijtc-670	74	5	,	,	PUNCT
ijtc-670	74	6	2014	2014	NUM
ijtc-670	74	7	)	)	PUNCT
ijtc-670	74	8	,	,	PUNCT
ijtc-670	74	9	one	one	NUM
ijtc-670	74	10	of	of	ADP
ijtc-670	74	11	the	the	DET
ijtc-670	74	12	features	feature	NOUN
ijtc-670	74	13	of	of	ADP
ijtc-670	74	14	a	a	DET
ijtc-670	74	15	qualitative	qualitative	ADJ
ijtc-670	74	16	approach	approach	NOUN
ijtc-670	74	17	is	be	AUX
ijtc-670	74	18	focusing	focus	VERB
ijtc-670	74	19	on	on	ADP
ijtc-670	74	20	the	the	DET
ijtc-670	74	21	processes	process	NOUN
ijtc-670	74	22	that	that	PRON
ijtc-670	74	23	occur	occur	VERB
ijtc-670	74	24	or	or	CCONJ
ijtc-670	74	25	the	the	DET
ijtc-670	74	26	consequences	consequence	NOUN
ijtc-670	74	27	.	.	PUNCT
ijtc-670	75	1	qualitative	qualitative	ADJ
ijtc-670	75	2	researchers	researcher	NOUN
ijtc-670	75	3	are	be	AUX
ijtc-670	75	4	curious	curious	ADJ
ijtc-670	75	5	about	about	ADP
ijtc-670	75	6	how	how	SCONJ
ijtc-670	75	7	something	something	PRON
ijtc-670	75	8	came	come	VERB
ijtc-670	75	9	to	to	PART
ijtc-670	75	10	be	be	AUX
ijtc-670	75	11	.	.	PUNCT
ijtc-670	76	1	according	accord	VERB
ijtc-670	76	2	to	to	ADP
ijtc-670	76	3	this	this	DET
ijtc-670	76	4	viewpoint	viewpoint	NOUN
ijtc-670	76	5	,	,	PUNCT
ijtc-670	76	6	the	the	DET
ijtc-670	76	7	qualitative	qualitative	ADJ
ijtc-670	76	8	technique	technique	NOUN
ijtc-670	76	9	utilized	utilize	VERB
ijtc-670	76	10	by	by	ADP
ijtc-670	76	11	researchers	researcher	NOUN
ijtc-670	76	12	will	will	AUX
ijtc-670	76	13	focus	focus	VERB
ijtc-670	76	14	on	on	ADP
ijtc-670	76	15	the	the	DET
ijtc-670	76	16	reality	reality	NOUN
ijtc-670	76	17	that	that	PRON
ijtc-670	76	18	is	be	AUX
ijtc-670	76	19	occurring	occur	VERB
ijtc-670	76	20	by	by	ADP
ijtc-670	76	21	watching	watch	VERB
ijtc-670	76	22	the	the	DET
ijtc-670	76	23	research	research	NOUN
ijtc-670	76	24	subject	subject	NOUN
ijtc-670	76	25	,	,	PUNCT
ijtc-670	76	26	determining	determine	VERB
ijtc-670	76	27	the	the	DET
ijtc-670	76	28	elements	element	NOUN
ijtc-670	76	29	that	that	PRON
ijtc-670	76	30	cause	cause	VERB
ijtc-670	76	31	it	it	PRON
ijtc-670	76	32	to	to	PART
ijtc-670	76	33	occur	occur	VERB
ijtc-670	76	34	,	,	PUNCT
ijtc-670	76	35	and	and	CCONJ
ijtc-670	76	36	then	then	ADV
ijtc-670	76	37	seeking	seek	VERB
ijtc-670	76	38	solutions	solution	NOUN
ijtc-670	76	39	to	to	ADP
ijtc-670	76	40	the	the	DET
ijtc-670	76	41	problems	problem	NOUN
ijtc-670	76	42	.	.	PUNCT
ijtc-670	77	1	apart	apart	ADV
ijtc-670	77	2	from	from	ADP
ijtc-670	77	3	reporting	report	VERB
ijtc-670	77	4	social	social	ADJ
ijtc-670	77	5	events	event	NOUN
ijtc-670	77	6	or	or	CCONJ
ijtc-670	77	7	realities	reality	NOUN
ijtc-670	77	8	,	,	PUNCT
ijtc-670	77	9	this	this	DET
ijtc-670	77	10	study	study	NOUN
ijtc-670	77	11	adopted	adopt	VERB
ijtc-670	77	12	a	a	DET
ijtc-670	77	13	qualitative	qualitative	ADJ
ijtc-670	77	14	approach	approach	NOUN
ijtc-670	77	15	to	to	PART
ijtc-670	77	16	seek	seek	VERB
ijtc-670	77	17	and	and	CCONJ
ijtc-670	77	18	discover	discover	VERB
ijtc-670	77	19	the	the	DET
ijtc-670	77	20	forms	form	NOUN
ijtc-670	77	21	and	and	CCONJ
ijtc-670	77	22	behaviors	behavior	NOUN
ijtc-670	77	23	of	of	ADP
ijtc-670	77	24	applying	apply	VERB
ijtc-670	77	25	information	information	NOUN
ijtc-670	77	26	and	and	CCONJ
ijtc-670	77	27	communication	communication	NOUN
ijtc-670	77	28	technology	technology	NOUN
ijtc-670	77	29	(	(	PUNCT
ijtc-670	77	30	ict	ict	PROPN
ijtc-670	77	31	)	)	PUNCT
ijtc-670	77	32	in	in	ADP
ijtc-670	77	33	the	the	DET
ijtc-670	77	34	tax	tax	NOUN
ijtc-670	77	35	administration	administration	NOUN
ijtc-670	77	36	system	system	NOUN
ijtc-670	77	37	to	to	PART
ijtc-670	77	38	promote	promote	VERB
ijtc-670	77	39	taxpayer	taxpayer	NOUN
ijtc-670	77	40	compliance	compliance	NOUN
ijtc-670	77	41	.	.	PUNCT
ijtc-670	78	1	result	result	NOUN
ijtc-670	78	2	and	and	CCONJ
ijtc-670	78	3	discussion	discussion	NOUN
ijtc-670	78	4	1	1	NUM
ijtc-670	78	5	.	.	PUNCT
ijtc-670	79	1	modernization	modernization	NOUN
ijtc-670	79	2	of	of	ADP
ijtc-670	79	3	the	the	DET
ijtc-670	79	4	tax	tax	NOUN
ijtc-670	79	5	administration	administration	NOUN
ijtc-670	79	6	system	system	NOUN
ijtc-670	79	7	the	the	DET
ijtc-670	79	8	department	department	NOUN
ijtc-670	79	9	of	of	ADP
ijtc-670	79	10	government	government	NOUN
ijtc-670	79	11	and	and	CCONJ
ijtc-670	79	12	taxation	taxation	NOUN
ijtc-670	79	13	(	(	PUNCT
ijtc-670	79	14	dgt	dgt	NOUN
ijtc-670	79	15	)	)	PUNCT
ijtc-670	79	16	is	be	AUX
ijtc-670	79	17	modernizing	modernize	VERB
ijtc-670	79	18	its	its	PRON
ijtc-670	79	19	tax	tax	NOUN
ijtc-670	79	20	administration	administration	NOUN
ijtc-670	79	21	system	system	NOUN
ijtc-670	79	22	to	to	PART
ijtc-670	79	23	serve	serve	VERB
ijtc-670	79	24	the	the	DET
ijtc-670	79	25	public	public	NOUN
ijtc-670	79	26	better	well	ADV
ijtc-670	79	27	and	and	CCONJ
ijtc-670	79	28	promote	promote	VERB
ijtc-670	79	29	accountable	accountable	ADJ
ijtc-670	79	30	leadership	leadership	NOUN
ijtc-670	79	31	.	.	PUNCT
ijtc-670	80	1	implementing	implement	VERB
ijtc-670	80	2	a	a	DET
ijtc-670	80	3	trustworthy	trustworthy	ADJ
ijtc-670	80	4	and	and	CCONJ
ijtc-670	80	5	cutting	cutting	NOUN
ijtc-670	80	6	-	-	PUNCT
ijtc-670	80	7	edge	edge	NOUN
ijtc-670	80	8	it	it	PRON
ijtc-670	80	9	infrastructure	infrastructure	NOUN
ijtc-670	80	10	to	to	PART
ijtc-670	80	11	manage	manage	VERB
ijtc-670	80	12	taxes	taxis	NOUN
ijtc-670	80	13	openly	openly	ADV
ijtc-670	80	14	and	and	CCONJ
ijtc-670	80	15	responsibly	responsibly	ADV
ijtc-670	80	16	is	be	AUX
ijtc-670	80	17	a	a	DET
ijtc-670	80	18	key	key	ADJ
ijtc-670	80	19	component	component	NOUN
ijtc-670	80	20	of	of	ADP
ijtc-670	80	21	good	good	ADJ
ijtc-670	80	22	governance	governance	NOUN
ijtc-670	80	23	.	.	PUNCT
ijtc-670	81	1	the	the	DET
ijtc-670	81	2	approach	approach	NOUN
ijtc-670	81	3	is	be	AUX
ijtc-670	81	4	to	to	PART
ijtc-670	81	5	give	give	VERB
ijtc-670	81	6	the	the	DET
ijtc-670	81	7	taxpayers	taxpayer	NOUN
ijtc-670	81	8	high	high	ADJ
ijtc-670	81	9	-	-	PUNCT
ijtc-670	81	10	quality	quality	NOUN
ijtc-670	81	11	service	service	NOUN
ijtc-670	81	12	and	and	CCONJ
ijtc-670	81	13	strict	strict	ADJ
ijtc-670	81	14	oversight	oversight	NOUN
ijtc-670	81	15	.	.	PUNCT
ijtc-670	82	1	furthermore	furthermore	ADV
ijtc-670	82	2	,	,	PUNCT
ijtc-670	82	3	it	it	PRON
ijtc-670	82	4	seeks	seek	VERB
ijtc-670	82	5	to	to	PART
ijtc-670	82	6	maximize	maximize	VERB
ijtc-670	82	7	tax	tax	NOUN
ijtc-670	82	8	compliance	compliance	NOUN
ijtc-670	82	9	,	,	PUNCT
ijtc-670	82	10	public	public	ADJ
ijtc-670	82	11	confidence	confidence	NOUN
ijtc-670	82	12	in	in	ADP
ijtc-670	82	13	the	the	DET
ijtc-670	82	14	tax	tax	NOUN
ijtc-670	82	15	system	system	NOUN
ijtc-670	82	16	,	,	PUNCT
ijtc-670	82	17	and	and	CCONJ
ijtc-670	82	18	the	the	DET
ijtc-670	82	19	efficiency	efficiency	NOUN
ijtc-670	82	20	of	of	ADP
ijtc-670	82	21	tax	tax	NOUN
ijtc-670	82	22	authorities	authority	NOUN
ijtc-670	82	23	.	.	PUNCT
ijtc-670	83	1	many	many	ADJ
ijtc-670	83	2	advancements	advancement	NOUN
ijtc-670	83	3	have	have	AUX
ijtc-670	83	4	been	be	AUX
ijtc-670	83	5	made	make	VERB
ijtc-670	83	6	toward	toward	ADP
ijtc-670	83	7	modernizing	modernize	VERB
ijtc-670	83	8	tax	tax	NOUN
ijtc-670	83	9	administration	administration	NOUN
ijtc-670	83	10	.	.	PUNCT
ijtc-670	84	1	because	because	SCONJ
ijtc-670	84	2	of	of	ADP
ijtc-670	84	3	this	this	PRON
ijtc-670	84	4	,	,	PUNCT
ijtc-670	84	5	optimizing	optimize	VERB
ijtc-670	84	6	tax	tax	NOUN
ijtc-670	84	7	income	income	NOUN
ijtc-670	84	8	should	should	AUX
ijtc-670	84	9	be	be	AUX
ijtc-670	84	10	done	do	VERB
ijtc-670	84	11	right	right	ADV
ijtc-670	84	12	,	,	PUNCT
ijtc-670	84	13	efficiently	efficiently	ADV
ijtc-670	84	14	,	,	PUNCT
ijtc-670	84	15	and	and	CCONJ
ijtc-670	84	16	effectively	effectively	ADV
ijtc-670	84	17	(	(	PUNCT
ijtc-670	84	18	gao	gao	PROPN
ijtc-670	84	19	&	&	CCONJ
ijtc-670	84	20	ma	ma	PROPN
ijtc-670	84	21	,	,	PUNCT
ijtc-670	84	22	2015	2015	NUM
ijtc-670	84	23	)	)	PUNCT
ijtc-670	84	24	.	.	PUNCT
ijtc-670	85	1	of	of	ADP
ijtc-670	85	2	course	course	NOUN
ijtc-670	85	3	,	,	PUNCT
ijtc-670	85	4	the	the	DET
ijtc-670	85	5	goal	goal	NOUN
ijtc-670	85	6	of	of	ADP
ijtc-670	85	7	the	the	DET
ijtc-670	85	8	government	government	NOUN
ijtc-670	85	9	's	's	PART
ijtc-670	85	10	modern	modern	ADJ
ijtc-670	85	11	tax	tax	NOUN
ijtc-670	85	12	administration	administration	NOUN
ijtc-670	85	13	is	be	AUX
ijtc-670	85	14	not	not	PART
ijtc-670	85	15	limited	limit	VERB
ijtc-670	85	16	to	to	ADP
ijtc-670	85	17	the	the	DET
ijtc-670	85	18	maximization	maximization	NOUN
ijtc-670	85	19	of	of	ADP
ijtc-670	85	20	tax	tax	NOUN
ijtc-670	85	21	revenue	revenue	NOUN
ijtc-670	85	22	.	.	PUNCT
ijtc-670	86	1	provisions	provision	NOUN
ijtc-670	86	2	,	,	PUNCT
ijtc-670	86	3	procedures	procedure	NOUN
ijtc-670	86	4	,	,	PUNCT
ijtc-670	86	5	and	and	CCONJ
ijtc-670	86	6	tax	tax	NOUN
ijtc-670	86	7	activities	activity	NOUN
ijtc-670	86	8	also	also	ADV
ijtc-670	86	9	enhance	enhance	VERB
ijtc-670	86	10	services	service	NOUN
ijtc-670	86	11	to	to	PART
ijtc-670	86	12	make	make	VERB
ijtc-670	86	13	them	they	PRON
ijtc-670	86	14	business	business	NOUN
ijtc-670	86	15	-	-	PUNCT
ijtc-670	86	16	friendly	friendly	ADJ
ijtc-670	86	17	for	for	ADP
ijtc-670	86	18	the	the	DET
ijtc-670	86	19	community	community	NOUN
ijtc-670	86	20	,	,	PUNCT
ijtc-670	86	21	especially	especially	ADV
ijtc-670	86	22	for	for	ADP
ijtc-670	86	23	business	business	NOUN
ijtc-670	86	24	people	people	NOUN
ijtc-670	86	25	.	.	PUNCT
ijtc-670	87	1	this	this	DET
ijtc-670	87	2	additional	additional	ADJ
ijtc-670	87	3	aspect	aspect	NOUN
ijtc-670	87	4	must	must	AUX
ijtc-670	87	5	be	be	AUX
ijtc-670	87	6	carried	carry	VERB
ijtc-670	87	7	out	out	ADP
ijtc-670	87	8	jointly	jointly	ADV
ijtc-670	87	9	to	to	PART
ijtc-670	87	10	lead	lead	VERB
ijtc-670	87	11	to	to	ADP
ijtc-670	87	12	a	a	DET
ijtc-670	87	13	shift	shift	NOUN
ijtc-670	87	14	in	in	ADP
ijtc-670	87	15	the	the	DET
ijtc-670	87	16	paradigm	paradigm	NOUN
ijtc-670	87	17	of	of	ADP
ijtc-670	87	18	taxes	taxis	NOUN
ijtc-670	87	19	(	(	PUNCT
ijtc-670	87	20	fjeldstad	fjeldstad	NOUN
ijtc-670	87	21	,	,	PUNCT
ijtc-670	87	22	2013	2013	NUM
ijtc-670	87	23	)	)	PUNCT
ijtc-670	87	24	.	.	PUNCT
ijtc-670	88	1	according	accord	VERB
ijtc-670	88	2	to	to	ADP
ijtc-670	88	3	(	(	PUNCT
ijtc-670	88	4	sentanu	sentanu	PROPN
ijtc-670	88	5	&	&	CCONJ
ijtc-670	88	6	budiartha	budiartha	PROPN
ijtc-670	88	7	,	,	PUNCT
ijtc-670	88	8	2019	2019	NUM
ijtc-670	88	9	)	)	PUNCT
ijtc-670	88	10	,	,	PUNCT
ijtc-670	88	11	"	"	PUNCT
ijtc-670	88	12	modernization	modernization	NOUN
ijtc-670	88	13	of	of	ADP
ijtc-670	88	14	tax	tax	NOUN
ijtc-670	88	15	administration	administration	NOUN
ijtc-670	88	16	"	"	PUNCT
ijtc-670	88	17	is	be	AUX
ijtc-670	88	18	"	"	PUNCT
ijtc-670	88	19	a	a	DET
ijtc-670	88	20	process	process	NOUN
ijtc-670	88	21	of	of	ADP
ijtc-670	88	22	renewal	renewal	NOUN
ijtc-670	88	23	reform	reform	NOUN
ijtc-670	88	24	in	in	ADP
ijtc-670	88	25	the	the	DET
ijtc-670	88	26	field	field	NOUN
ijtc-670	88	27	of	of	ADP
ijtc-670	88	28	tax	tax	NOUN
ijtc-670	88	29	administration	administration	NOUN
ijtc-670	88	30	that	that	PRON
ijtc-670	88	31	is	be	AUX
ijtc-670	88	32	carried	carry	VERB
ijtc-670	88	33	out	out	ADP
ijtc-670	88	34	comprehensively	comprehensively	ADV
ijtc-670	88	35	,	,	PUNCT
ijtc-670	88	36	covering	cover	VERB
ijtc-670	88	37	aspects	aspect	NOUN
ijtc-670	88	38	of	of	ADP
ijtc-670	88	39	information	information	NOUN
ijtc-670	88	40	technology	technology	NOUN
ijtc-670	88	41	,	,	PUNCT
ijtc-670	88	42	namely	namely	ADV
ijtc-670	88	43	software	software	NOUN
ijtc-670	88	44	,	,	PUNCT
ijtc-670	88	45	hardware	hardware	NOUN
ijtc-670	88	46	,	,	PUNCT
ijtc-670	88	47	and	and	CCONJ
ijtc-670	88	48	human	human	ADJ
ijtc-670	88	49	resources	resource	NOUN
ijtc-670	88	50	,	,	PUNCT
ijtc-670	88	51	with	with	ADP
ijtc-670	88	52	the	the	DET
ijtc-670	88	53	aim	aim	NOUN
ijtc-670	88	54	of	of	ADP
ijtc-670	88	55	achieving	achieve	VERB
ijtc-670	88	56	a	a	DET
ijtc-670	88	57	level	level	NOUN
ijtc-670	88	58	of	of	ADP
ijtc-670	88	59	tax	tax	NOUN
ijtc-670	88	60	compliance	compliance	NOUN
ijtc-670	88	61	and	and	CCONJ
ijtc-670	88	62	achieving	achieve	VERB
ijtc-670	88	63	high	high	ADJ
ijtc-670	88	64	-	-	PUNCT
ijtc-670	88	65	performance	performance	NOUN
ijtc-670	88	66	productivity	productivity	NOUN
ijtc-670	88	67	of	of	ADP
ijtc-670	88	68	the	the	DET
ijtc-670	88	69	tax	tax	NOUN
ijtc-670	88	70	apparatus	apparatus	NOUN
ijtc-670	88	71	,	,	PUNCT
ijtc-670	88	72	so	so	SCONJ
ijtc-670	88	73	that	that	SCONJ
ijtc-670	88	74	it	it	PRON
ijtc-670	88	75	is	be	AUX
ijtc-670	88	76	expected	expect	VERB
ijtc-670	88	77	to	to	PART
ijtc-670	88	78	reshape	reshape	VERB
ijtc-670	88	79	the	the	DET
ijtc-670	88	80	tax	tax	NOUN
ijtc-670	88	81	system	system	NOUN
ijtc-670	88	82	and	and	CCONJ
ijtc-670	88	83	make	make	VERB
ijtc-670	88	84	it	it	PRON
ijtc-670	88	85	more	more	ADV
ijtc-670	88	86	efficient	efficient	ADJ
ijtc-670	88	87	and	and	CCONJ
ijtc-670	88	88	effective	effective	ADJ
ijtc-670	88	89	.	.	PUNCT
ijtc-670	88	90	"	"	PUNCT
ijtc-670	89	1	according	accord	VERB
ijtc-670	89	2	to	to	ADP
ijtc-670	89	3	(	(	PUNCT
ijtc-670	89	4	pandiangan	pandiangan	ADJ
ijtc-670	89	5	,	,	PUNCT
ijtc-670	89	6	2013	2013	NUM
ijtc-670	89	7	)	)	PUNCT
ijtc-670	89	8	,	,	PUNCT
ijtc-670	89	9	the	the	DET
ijtc-670	89	10	purpose	purpose	NOUN
ijtc-670	89	11	of	of	ADP
ijtc-670	89	12	tax	tax	NOUN
ijtc-670	89	13	modernization	modernization	NOUN
ijtc-670	89	14	is	be	AUX
ijtc-670	89	15	to	to	PART
ijtc-670	89	16	answer	answer	VERB
ijtc-670	89	17	the	the	DET
ijtc-670	89	18	background	background	NOUN
ijtc-670	89	19	of	of	ADP
ijtc-670	89	20	tax	tax	NOUN
ijtc-670	89	21	modernization	modernization	NOUN
ijtc-670	89	22	,	,	PUNCT
ijtc-670	89	23	namely	namely	ADV
ijtc-670	89	24	:	:	PUNCT
ijtc-670	89	25	a	a	X
ijtc-670	89	26	)	)	PUNCT
ijtc-670	89	27	achieving	achieve	VERB
ijtc-670	89	28	a	a	DET
ijtc-670	89	29	high	high	ADJ
ijtc-670	89	30	level	level	NOUN
ijtc-670	89	31	of	of	ADP
ijtc-670	89	32	tax	tax	NOUN
ijtc-670	89	33	compliance	compliance	NOUN
ijtc-670	89	34	.	.	PUNCT
ijtc-670	90	1	b	b	X
ijtc-670	90	2	)	)	PUNCT
ijtc-670	90	3	achieving	achieve	VERB
ijtc-670	90	4	a	a	DET
ijtc-670	90	5	high	high	ADJ
ijtc-670	90	6	level	level	NOUN
ijtc-670	90	7	of	of	ADP
ijtc-670	90	8	trust	trust	NOUN
ijtc-670	90	9	in	in	ADP
ijtc-670	90	10	tax	tax	NOUN
ijtc-670	90	11	administration	administration	NOUN
ijtc-670	90	12	.	.	PUNCT
ijtc-670	91	1	c	c	X
ijtc-670	91	2	)	)	PUNCT
ijtc-670	91	3	achieving	achieve	VERB
ijtc-670	91	4	a	a	DET
ijtc-670	91	5	high	high	ADJ
ijtc-670	91	6	level	level	NOUN
ijtc-670	91	7	of	of	ADP
ijtc-670	91	8	productivity	productivity	NOUN
ijtc-670	91	9	for	for	ADP
ijtc-670	91	10	tax	tax	NOUN
ijtc-670	91	11	officials	official	NOUN
ijtc-670	91	12	.	.	PUNCT
ijtc-670	92	1	enhancing	enhance	VERB
ijtc-670	92	2	the	the	DET
ijtc-670	92	3	current	current	ADJ
ijtc-670	92	4	system	system	NOUN
ijtc-670	92	5	through	through	ADP
ijtc-670	92	6	the	the	DET
ijtc-670	92	7	modernization	modernization	NOUN
ijtc-670	92	8	of	of	ADP
ijtc-670	92	9	tax	tax	NOUN
ijtc-670	92	10	administration	administration	NOUN
ijtc-670	92	11	to	to	PART
ijtc-670	92	12	boost	boost	VERB
ijtc-670	92	13	taxpayer	taxpayer	NOUN
ijtc-670	92	14	compliance	compliance	NOUN
ijtc-670	92	15	,	,	PUNCT
ijtc-670	92	16	build	build	VERB
ijtc-670	92	17	taxpayer	taxpayer	NOUN
ijtc-670	92	18	trust	trust	NOUN
ijtc-670	92	19	,	,	PUNCT
ijtc-670	92	20	and	and	CCONJ
ijtc-670	92	21	increase	increase	VERB
ijtc-670	92	22	tax	tax	NOUN
ijtc-670	92	23	officials	official	NOUN
ijtc-670	92	24	'	'	PART
ijtc-670	92	25	efficiency	efficiency	NOUN
ijtc-670	92	26	.	.	PUNCT
ijtc-670	93	1	the	the	DET
ijtc-670	93	2	directorate	directorate	ADJ
ijtc-670	93	3	general	general	NOUN
ijtc-670	93	4	of	of	ADP
ijtc-670	93	5	taxes	taxis	NOUN
ijtc-670	93	6	appoints	appoint	VERB
ijtc-670	93	7	personnel	personnel	NOUN
ijtc-670	93	8	as	as	ADP
ijtc-670	93	9	account	account	NOUN
ijtc-670	93	10	representatives	representative	NOUN
ijtc-670	93	11	(	(	PUNCT
ijtc-670	93	12	ar	ar	PROPN
ijtc-670	93	13	)	)	PUNCT
ijtc-670	93	14	who	who	PRON
ijtc-670	93	15	have	have	AUX
ijtc-670	93	16	received	receive	VERB
ijtc-670	93	17	special	special	ADJ
ijtc-670	93	18	education	education	NOUN
ijtc-670	93	19	utilization	utilization	NOUN
ijtc-670	93	20	of	of	ADP
ijtc-670	93	21	information	information	NOUN
ijtc-670	93	22	and	and	CCONJ
ijtc-670	93	23	communication	communication	NOUN
ijtc-670	93	24	technology	technology	NOUN
ijtc-670	93	25	in	in	ADP
ijtc-670	93	26	the	the	DET
ijtc-670	93	27	tax	tax	NOUN
ijtc-670	93	28	administration	administration	NOUN
ijtc-670	93	29	system	system	NOUN
ijtc-670	93	30	to	to	PART
ijtc-670	93	31	increase	increase	VERB
ijtc-670	93	32	taxpayer	taxpayer	NOUN
ijtc-670	93	33	compliance	compliance	NOUN
ijtc-670	93	34	djafri	djafri	ADJ
ijtc-670	93	35	,	,	PUNCT
ijtc-670	93	36	damawati	damawati	ADJ
ijtc-670	93	37	,	,	PUNCT
ijtc-670	93	38	suharto	suharto	PROPN
ijtc-670	93	39	,	,	PUNCT
ijtc-670	93	40	satwika	satwika	NOUN
ijtc-670	93	41	,	,	PUNCT
ijtc-670	93	42	and	and	CCONJ
ijtc-670	93	43	rahmatullah	rahmatullah	VERB
ijtc-670	93	44	19	19	NUM
ijtc-670	93	45	|	|	ADV
ijtc-670	93	46	ilomata	ilomata	PROPN
ijtc-670	93	47	international	international	ADJ
ijtc-670	93	48	journal	journal	NOUN
ijtc-670	93	49	of	of	ADP
ijtc-670	93	50	tax	tax	PROPN
ijtc-670	93	51	&	&	CCONJ
ijtc-670	93	52	accounting	accounting	PROPN
ijtc-670	93	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-670	93	54	and	and	CCONJ
ijtc-670	93	55	training	training	NOUN
ijtc-670	93	56	to	to	PART
ijtc-670	93	57	give	give	VERB
ijtc-670	93	58	full	full	ADJ
ijtc-670	93	59	and	and	CCONJ
ijtc-670	93	60	excellent	excellent	ADJ
ijtc-670	93	61	service	service	NOUN
ijtc-670	93	62	to	to	ADP
ijtc-670	93	63	taxpayers	taxpayer	NOUN
ijtc-670	93	64	concerning	concern	VERB
ijtc-670	93	65	the	the	DET
ijtc-670	93	66	fulfillment	fulfillment	NOUN
ijtc-670	93	67	of	of	ADP
ijtc-670	93	68	taxpayer	taxpayer	NOUN
ijtc-670	93	69	rights	right	NOUN
ijtc-670	93	70	and	and	CCONJ
ijtc-670	93	71	obligations	obligation	NOUN
ijtc-670	93	72	(	(	PUNCT
ijtc-670	93	73	maria	maria	NOUN
ijtc-670	93	74	,	,	PUNCT
ijtc-670	93	75	2015	2015	NUM
ijtc-670	93	76	)	)	PUNCT
ijtc-670	93	77	.	.	PUNCT
ijtc-670	94	1	following	follow	VERB
ijtc-670	94	2	the	the	DET
ijtc-670	94	3	minister	minister	NOUN
ijtc-670	94	4	of	of	ADP
ijtc-670	94	5	finance	finance	NOUN
ijtc-670	94	6	decree	decree	AUX
ijtc-670	94	7	no	no	INTJ
ijtc-670	94	8	.	.	NOUN
ijtc-670	94	9	98	98	NUM
ijtc-670	94	10	/	/	SYM
ijtc-670	94	11	kmk.01/2006	kmk.01/2006	NOUN
ijtc-670	94	12	on	on	ADP
ijtc-670	94	13	account	account	NOUN
ijtc-670	94	14	representatives	representative	NOUN
ijtc-670	94	15	at	at	ADP
ijtc-670	94	16	tax	tax	NOUN
ijtc-670	94	17	service	service	NOUN
ijtc-670	94	18	offices	office	NOUN
ijtc-670	94	19	that	that	PRON
ijtc-670	94	20	have	have	AUX
ijtc-670	94	21	implemented	implement	VERB
ijtc-670	94	22	modern	modern	ADJ
ijtc-670	94	23	organizations	organization	NOUN
ijtc-670	94	24	,	,	PUNCT
ijtc-670	94	25	an	an	DET
ijtc-670	94	26	account	account	NOUN
ijtc-670	94	27	representative	representative	NOUN
ijtc-670	94	28	has	have	AUX
ijtc-670	94	29	been	be	AUX
ijtc-670	94	30	designated	designate	VERB
ijtc-670	94	31	to	to	PART
ijtc-670	94	32	carry	carry	VERB
ijtc-670	94	33	out	out	ADP
ijtc-670	94	34	the	the	DET
ijtc-670	94	35	responsibility	responsibility	NOUN
ijtc-670	94	36	of	of	ADP
ijtc-670	94	37	enhancing	enhance	VERB
ijtc-670	94	38	taxation	taxation	NOUN
ijtc-670	94	39	by	by	ADP
ijtc-670	94	40	way	way	NOUN
ijtc-670	94	41	of	of	ADP
ijtc-670	94	42	advising	advise	VERB
ijtc-670	94	43	/	/	SYM
ijtc-670	94	44	appealing	appealing	ADJ
ijtc-670	94	45	,	,	PUNCT
ijtc-670	94	46	consulting	consulting	NOUN
ijtc-670	94	47	,	,	PUNCT
ijtc-670	94	48	analyzing	analyze	VERB
ijtc-670	94	49	,	,	PUNCT
ijtc-670	94	50	and	and	CCONJ
ijtc-670	94	51	supervising	supervise	VERB
ijtc-670	94	52	taxpayers	taxpayer	NOUN
ijtc-670	94	53	.	.	PUNCT
ijtc-670	95	1	every	every	DET
ijtc-670	95	2	tax	tax	NOUN
ijtc-670	95	3	service	service	NOUN
ijtc-670	95	4	office	office	NOUN
ijtc-670	95	5	using	use	VERB
ijtc-670	95	6	the	the	DET
ijtc-670	95	7	new	new	ADJ
ijtc-670	95	8	modern	modern	ADJ
ijtc-670	95	9	organization	organization	NOUN
ijtc-670	95	10	structure	structure	NOUN
ijtc-670	95	11	has	have	VERB
ijtc-670	95	12	a	a	DET
ijtc-670	95	13	designated	designate	VERB
ijtc-670	95	14	account	account	NOUN
ijtc-670	95	15	representative	representative	NOUN
ijtc-670	95	16	who	who	PRON
ijtc-670	95	17	works	work	VERB
ijtc-670	95	18	in	in	ADP
ijtc-670	95	19	the	the	DET
ijtc-670	95	20	supervision	supervision	NOUN
ijtc-670	95	21	and	and	CCONJ
ijtc-670	95	22	consultation	consultation	NOUN
ijtc-670	95	23	branch	branch	NOUN
ijtc-670	95	24	.	.	PUNCT
ijtc-670	96	1	they	they	PRON
ijtc-670	96	2	are	be	AUX
ijtc-670	96	3	required	require	VERB
ijtc-670	96	4	to	to	PART
ijtc-670	96	5	refer	refer	VERB
ijtc-670	96	6	to	to	ADP
ijtc-670	96	7	the	the	DET
ijtc-670	96	8	decree	decree	NOUN
ijtc-670	96	9	of	of	ADP
ijtc-670	96	10	the	the	DET
ijtc-670	96	11	minister	minister	NOUN
ijtc-670	96	12	of	of	ADP
ijtc-670	96	13	administrative	administrative	ADJ
ijtc-670	96	14	reform	reform	PROPN
ijtc-670	96	15	no	no	PROPN
ijtc-670	96	16	.	.	PROPN
ijtc-670	97	1	63	63	NUM
ijtc-670	97	2	/	/	SYM
ijtc-670	97	3	kep	kep	PROPN
ijtc-670	97	4	/	/	SYM
ijtc-670	97	5	m.pan/7/2003	m.pan/7/2003	NOUN
ijtc-670	97	6	concerning	concern	VERB
ijtc-670	97	7	general	general	ADJ
ijtc-670	97	8	rules	rule	NOUN
ijtc-670	97	9	for	for	ADP
ijtc-670	97	10	the	the	DET
ijtc-670	97	11	administration	administration	NOUN
ijtc-670	97	12	of	of	ADP
ijtc-670	97	13	public	public	ADJ
ijtc-670	97	14	services	service	NOUN
ijtc-670	97	15	while	while	SCONJ
ijtc-670	97	16	they	they	PRON
ijtc-670	97	17	are	be	AUX
ijtc-670	97	18	carrying	carry	VERB
ijtc-670	97	19	out	out	ADP
ijtc-670	97	20	the	the	DET
ijtc-670	97	21	implementation	implementation	NOUN
ijtc-670	97	22	of	of	ADP
ijtc-670	97	23	the	the	DET
ijtc-670	97	24	supply	supply	NOUN
ijtc-670	97	25	of	of	ADP
ijtc-670	97	26	services	service	NOUN
ijtc-670	97	27	to	to	PART
ijtc-670	97	28	account	account	VERB
ijtc-670	97	29	representative	representative	ADJ
ijtc-670	97	30	taxpayers	taxpayer	NOUN
ijtc-670	97	31	.	.	PUNCT
ijtc-670	98	1	in	in	ADP
ijtc-670	98	2	the	the	DET
ijtc-670	98	3	decision	decision	NOUN
ijtc-670	98	4	made	make	VERB
ijtc-670	98	5	by	by	ADP
ijtc-670	98	6	the	the	DET
ijtc-670	98	7	minister	minister	NOUN
ijtc-670	98	8	for	for	ADP
ijtc-670	98	9	administrative	administrative	ADJ
ijtc-670	98	10	reform	reform	NOUN
ijtc-670	98	11	,	,	PUNCT
ijtc-670	98	12	it	it	PRON
ijtc-670	98	13	is	be	AUX
ijtc-670	98	14	regulated	regulate	VERB
ijtc-670	98	15	that	that	SCONJ
ijtc-670	98	16	service	service	NOUN
ijtc-670	98	17	consists	consist	VERB
ijtc-670	98	18	of	of	ADP
ijtc-670	98	19	all	all	DET
ijtc-670	98	20	activities	activity	NOUN
ijtc-670	98	21	related	relate	VERB
ijtc-670	98	22	to	to	ADP
ijtc-670	98	23	service	service	NOUN
ijtc-670	98	24	that	that	SCONJ
ijtc-670	98	25	public	public	ADJ
ijtc-670	98	26	service	service	NOUN
ijtc-670	98	27	providers	provider	NOUN
ijtc-670	98	28	carry	carry	VERB
ijtc-670	98	29	out	out	ADP
ijtc-670	98	30	to	to	PART
ijtc-670	98	31	fulfill	fulfill	VERB
ijtc-670	98	32	the	the	DET
ijtc-670	98	33	needs	need	NOUN
ijtc-670	98	34	of	of	ADP
ijtc-670	98	35	service	service	NOUN
ijtc-670	98	36	recipients	recipient	NOUN
ijtc-670	98	37	and	and	CCONJ
ijtc-670	98	38	the	the	DET
ijtc-670	98	39	implementation	implementation	NOUN
ijtc-670	98	40	of	of	ADP
ijtc-670	98	41	statutory	statutory	ADJ
ijtc-670	98	42	provisions	provision	NOUN
ijtc-670	98	43	.	.	PUNCT
ijtc-670	99	1	this	this	DET
ijtc-670	99	2	definition	definition	NOUN
ijtc-670	99	3	of	of	ADP
ijtc-670	99	4	service	service	NOUN
ijtc-670	99	5	can	can	AUX
ijtc-670	99	6	be	be	AUX
ijtc-670	99	7	found	find	VERB
ijtc-670	99	8	in	in	ADP
ijtc-670	99	9	the	the	DET
ijtc-670	99	10	decision	decision	NOUN
ijtc-670	99	11	.	.	PUNCT
ijtc-670	100	1	the	the	DET
ijtc-670	100	2	principles	principle	NOUN
ijtc-670	100	3	of	of	ADP
ijtc-670	100	4	service	service	NOUN
ijtc-670	100	5	,	,	PUNCT
ijtc-670	100	6	including	include	VERB
ijtc-670	100	7	simplicity	simplicity	NOUN
ijtc-670	100	8	,	,	PUNCT
ijtc-670	100	9	clarity	clarity	NOUN
ijtc-670	100	10	,	,	PUNCT
ijtc-670	100	11	legal	legal	ADJ
ijtc-670	100	12	certainty	certainty	NOUN
ijtc-670	100	13	,	,	PUNCT
ijtc-670	100	14	accuracy	accuracy	NOUN
ijtc-670	100	15	,	,	PUNCT
ijtc-670	100	16	security	security	NOUN
ijtc-670	100	17	,	,	PUNCT
ijtc-670	100	18	responsibility	responsibility	NOUN
ijtc-670	100	19	,	,	PUNCT
ijtc-670	100	20	completeness	completeness	NOUN
ijtc-670	100	21	of	of	ADP
ijtc-670	100	22	facilities	facility	NOUN
ijtc-670	100	23	and	and	CCONJ
ijtc-670	100	24	infrastructure	infrastructure	NOUN
ijtc-670	100	25	,	,	PUNCT
ijtc-670	100	26	ease	ease	NOUN
ijtc-670	100	27	of	of	ADP
ijtc-670	100	28	access	access	NOUN
ijtc-670	100	29	,	,	PUNCT
ijtc-670	100	30	discipline	discipline	NOUN
ijtc-670	100	31	,	,	PUNCT
ijtc-670	100	32	politeness	politeness	ADJ
ijtc-670	100	33	,	,	PUNCT
ijtc-670	100	34	friendliness	friendliness	ADJ
ijtc-670	100	35	,	,	PUNCT
ijtc-670	100	36	and	and	CCONJ
ijtc-670	100	37	comfort	comfort	NOUN
ijtc-670	100	38	,	,	PUNCT
ijtc-670	100	39	must	must	AUX
ijtc-670	100	40	be	be	AUX
ijtc-670	100	41	adhered	adhere	VERB
ijtc-670	100	42	to	to	ADP
ijtc-670	100	43	by	by	ADP
ijtc-670	100	44	public	public	ADJ
ijtc-670	100	45	services	service	NOUN
ijtc-670	100	46	.	.	PUNCT
ijtc-670	101	1	the	the	DET
ijtc-670	101	2	simplification	simplification	NOUN
ijtc-670	101	3	of	of	ADP
ijtc-670	101	4	complicated	complicated	ADJ
ijtc-670	101	5	bureaucracy	bureaucracy	NOUN
ijtc-670	101	6	is	be	AUX
ijtc-670	101	7	an	an	DET
ijtc-670	101	8	improvement	improvement	NOUN
ijtc-670	101	9	to	to	ADP
ijtc-670	101	10	corporate	corporate	ADJ
ijtc-670	101	11	processes	process	NOUN
ijtc-670	101	12	.	.	PUNCT
ijtc-670	102	1	these	these	DET
ijtc-670	102	2	processes	process	NOUN
ijtc-670	102	3	consist	consist	VERB
ijtc-670	102	4	of	of	ADP
ijtc-670	102	5	work	work	NOUN
ijtc-670	102	6	methods	method	NOUN
ijtc-670	102	7	,	,	PUNCT
ijtc-670	102	8	systems	system	NOUN
ijtc-670	102	9	,	,	PUNCT
ijtc-670	102	10	and	and	CCONJ
ijtc-670	102	11	procedures	procedure	NOUN
ijtc-670	102	12	.	.	PUNCT
ijtc-670	103	1	the	the	DET
ijtc-670	103	2	department	department	PROPN
ijtc-670	103	3	of	of	ADP
ijtc-670	103	4	general	general	PROPN
ijtc-670	103	5	services	service	NOUN
ijtc-670	103	6	(	(	PUNCT
ijtc-670	103	7	dgt	dgt	NOUN
ijtc-670	103	8	)	)	PUNCT
ijtc-670	103	9	modernization	modernization	NOUN
ijtc-670	103	10	program	program	NOUN
ijtc-670	103	11	aims	aim	VERB
ijtc-670	103	12	to	to	PART
ijtc-670	103	13	implement	implement	VERB
ijtc-670	103	14	full	full	ADJ
ijtc-670	103	15	automation	automation	NOUN
ijtc-670	103	16	through	through	ADP
ijtc-670	103	17	information	information	NOUN
ijtc-670	103	18	and	and	CCONJ
ijtc-670	103	19	communication	communication	NOUN
ijtc-670	103	20	technology	technology	NOUN
ijtc-670	103	21	,	,	PUNCT
ijtc-670	103	22	particularly	particularly	ADV
ijtc-670	103	23	for	for	ADP
ijtc-670	103	24	administrative	administrative	ADJ
ijtc-670	103	25	and	and	CCONJ
ijtc-670	103	26	clerical	clerical	ADJ
ijtc-670	103	27	work	work	NOUN
ijtc-670	103	28	.	.	PUNCT
ijtc-670	104	1	one	one	NUM
ijtc-670	104	2	important	important	ADJ
ijtc-670	104	3	pillar	pillar	NOUN
ijtc-670	104	4	of	of	ADP
ijtc-670	104	5	the	the	DET
ijtc-670	104	6	modernization	modernization	NOUN
ijtc-670	104	7	program	program	NOUN
ijtc-670	104	8	is	be	AUX
ijtc-670	104	9	the	the	DET
ijtc-670	104	10	improvement	improvement	NOUN
ijtc-670	104	11	of	of	ADP
ijtc-670	104	12	business	business	NOUN
ijtc-670	104	13	processes	process	NOUN
ijtc-670	104	14	.	.	PUNCT
ijtc-670	105	1	implementing	implement	VERB
ijtc-670	105	2	full	full	ADJ
ijtc-670	105	3	automation	automation	NOUN
ijtc-670	105	4	is	be	AUX
ijtc-670	105	5	anticipated	anticipate	VERB
ijtc-670	105	6	to	to	PART
ijtc-670	105	7	result	result	VERB
ijtc-670	105	8	in	in	ADP
ijtc-670	105	9	the	the	DET
ijtc-670	105	10	creation	creation	NOUN
ijtc-670	105	11	of	of	ADP
ijtc-670	105	12	a	a	DET
ijtc-670	105	13	business	business	NOUN
ijtc-670	105	14	process	process	NOUN
ijtc-670	105	15	that	that	PRON
ijtc-670	105	16	is	be	AUX
ijtc-670	105	17	both	both	CCONJ
ijtc-670	105	18	efficient	efficient	ADJ
ijtc-670	105	19	and	and	CCONJ
ijtc-670	105	20	effective	effective	ADJ
ijtc-670	105	21	.	.	PUNCT
ijtc-670	106	1	this	this	PRON
ijtc-670	106	2	is	be	AUX
ijtc-670	106	3	because	because	SCONJ
ijtc-670	106	4	the	the	DET
ijtc-670	106	5	administrative	administrative	ADJ
ijtc-670	106	6	process	process	NOUN
ijtc-670	106	7	will	will	AUX
ijtc-670	106	8	become	become	VERB
ijtc-670	106	9	paperless	paperless	NOUN
ijtc-670	106	10	,	,	PUNCT
ijtc-670	106	11	quicker	quick	ADJ
ijtc-670	106	12	,	,	PUNCT
ijtc-670	106	13	simpler	simple	ADJ
ijtc-670	106	14	,	,	PUNCT
ijtc-670	106	15	and	and	CCONJ
ijtc-670	106	16	more	more	ADV
ijtc-670	106	17	accurate	accurate	ADJ
ijtc-670	106	18	.	.	PUNCT
ijtc-670	107	1	this	this	PRON
ijtc-670	107	2	will	will	AUX
ijtc-670	107	3	improve	improve	VERB
ijtc-670	107	4	the	the	DET
ijtc-670	107	5	level	level	NOUN
ijtc-670	107	6	of	of	ADP
ijtc-670	107	7	service	service	NOUN
ijtc-670	107	8	provided	provide	VERB
ijtc-670	107	9	to	to	ADP
ijtc-670	107	10	taxpayers	taxpayer	NOUN
ijtc-670	107	11	,	,	PUNCT
ijtc-670	107	12	both	both	CCONJ
ijtc-670	107	13	in	in	ADP
ijtc-670	107	14	terms	term	NOUN
ijtc-670	107	15	of	of	ADP
ijtc-670	107	16	time	time	NOUN
ijtc-670	107	17	and	and	CCONJ
ijtc-670	107	18	quality	quality	NOUN
ijtc-670	107	19	.	.	PUNCT
ijtc-670	108	1	business	business	NOUN
ijtc-670	108	2	processes	process	NOUN
ijtc-670	108	3	are	be	AUX
ijtc-670	108	4	designed	design	VERB
ijtc-670	108	5	in	in	ADP
ijtc-670	108	6	such	such	DET
ijtc-670	108	7	a	a	DET
ijtc-670	108	8	way	way	NOUN
ijtc-670	108	9	as	as	SCONJ
ijtc-670	108	10	to	to	PART
ijtc-670	108	11	reduce	reduce	VERB
ijtc-670	108	12	direct	direct	ADJ
ijtc-670	108	13	contact	contact	NOUN
ijtc-670	108	14	between	between	ADP
ijtc-670	108	15	dgt	dgt	PROPN
ijtc-670	108	16	employees	employee	NOUN
ijtc-670	108	17	and	and	CCONJ
ijtc-670	108	18	taxpayers	taxpayer	NOUN
ijtc-670	108	19	to	to	PART
ijtc-670	108	20	minimize	minimize	VERB
ijtc-670	108	21	the	the	DET
ijtc-670	108	22	possibility	possibility	NOUN
ijtc-670	108	23	of	of	ADP
ijtc-670	108	24	kkn	kkn	PROPN
ijtc-670	108	25	.	.	PUNCT
ijtc-670	109	1	in	in	ADP
ijtc-670	109	2	addition	addition	NOUN
ijtc-670	109	3	,	,	PUNCT
ijtc-670	109	4	the	the	DET
ijtc-670	109	5	internal	internal	ADJ
ijtc-670	109	6	oversight	oversight	NOUN
ijtc-670	109	7	function	function	NOUN
ijtc-670	109	8	will	will	AUX
ijtc-670	109	9	be	be	AUX
ijtc-670	109	10	more	more	ADV
ijtc-670	109	11	effective	effective	ADJ
ijtc-670	109	12	with	with	ADP
ijtc-670	109	13	a	a	DET
ijtc-670	109	14	built	build	VERB
ijtc-670	109	15	-	-	PUNCT
ijtc-670	109	16	in	in	ADP
ijtc-670	109	17	control	control	NOUN
ijtc-670	109	18	system	system	NOUN
ijtc-670	109	19	because	because	SCONJ
ijtc-670	109	20	anyone	anyone	PRON
ijtc-670	109	21	can	can	AUX
ijtc-670	109	22	oversee	oversee	VERB
ijtc-670	109	23	the	the	DET
ijtc-670	109	24	running	running	NOUN
ijtc-670	109	25	of	of	ADP
ijtc-670	109	26	administrative	administrative	ADJ
ijtc-670	109	27	processes	process	NOUN
ijtc-670	109	28	through	through	ADP
ijtc-670	109	29	the	the	DET
ijtc-670	109	30	existing	exist	VERB
ijtc-670	109	31	system	system	NOUN
ijtc-670	109	32	.	.	PUNCT
ijtc-670	110	1	several	several	ADJ
ijtc-670	110	2	tax	tax	NOUN
ijtc-670	110	3	service	service	NOUN
ijtc-670	110	4	facilities	facility	NOUN
ijtc-670	110	5	available	available	ADJ
ijtc-670	110	6	at	at	ADP
ijtc-670	110	7	each	each	DET
ijtc-670	110	8	kpp	kpp	PROPN
ijtc-670	110	9	and	and	CCONJ
ijtc-670	110	10	ready	ready	ADJ
ijtc-670	110	11	to	to	PART
ijtc-670	110	12	be	be	AUX
ijtc-670	110	13	used	use	VERB
ijtc-670	110	14	by	by	ADP
ijtc-670	110	15	the	the	DET
ijtc-670	110	16	public	public	NOUN
ijtc-670	110	17	or	or	CCONJ
ijtc-670	110	18	taxpayers	taxpayer	NOUN
ijtc-670	110	19	in	in	ADP
ijtc-670	110	20	tune	tune	NOUN
ijtc-670	110	21	with	with	ADP
ijtc-670	110	22	modernization	modernization	NOUN
ijtc-670	110	23	are	be	AUX
ijtc-670	110	24	as	as	SCONJ
ijtc-670	110	25	follows	follow	VERB
ijtc-670	110	26	:	:	PUNCT
ijtc-670	110	27	integrated	integrated	ADJ
ijtc-670	110	28	service	service	NOUN
ijtc-670	110	29	center	center	NOUN
ijtc-670	110	30	(	(	PUNCT
ijtc-670	110	31	tpt	tpt	NOUN
ijtc-670	110	32	)	)	PUNCT
ijtc-670	110	33	;	;	PUNCT
ijtc-670	110	34	account	account	NOUN
ijtc-670	110	35	representatives	representative	NOUN
ijtc-670	110	36	;	;	PUNCT
ijtc-670	110	37	helpdesk	helpdesk	NOUN
ijtc-670	110	38	;	;	PUNCT
ijtc-670	110	39	complaint	complaint	NOUN
ijtc-670	110	40	center	center	NOUN
ijtc-670	110	41	;	;	PUNCT
ijtc-670	110	42	call	call	NOUN
ijtc-670	110	43	centers	center	NOUN
ijtc-670	110	44	;	;	PUNCT
ijtc-670	110	45	tax	tax	NOUN
ijtc-670	110	46	information	information	NOUN
ijtc-670	110	47	media	medium	NOUN
ijtc-670	110	48	;	;	PUNCT
ijtc-670	110	49	website	website	NOUN
ijtc-670	110	50	;	;	PUNCT
ijtc-670	110	51	an	an	DET
ijtc-670	110	52	e	e	NOUN
ijtc-670	110	53	-	-	NOUN
ijtc-670	110	54	taxation	taxation	NOUN
ijtc-670	110	55	system	system	NOUN
ijtc-670	110	56	which	which	PRON
ijtc-670	110	57	includes	include	VERB
ijtc-670	110	58	:	:	PUNCT
ijtc-670	110	59	e	e	NOUN
ijtc-670	110	60	registration	registration	NOUN
ijtc-670	110	61	;	;	PUNCT
ijtc-670	110	62	e	e	X
ijtc-670	110	63	-	-	NOUN
ijtc-670	110	64	spt	spt	ADJ
ijtc-670	110	65	;	;	PUNCT
ijtc-670	110	66	e	e	X
ijtc-670	110	67	-	-	ADJ
ijtc-670	110	68	filling	filling	NOUN
ijtc-670	110	69	and	and	CCONJ
ijtc-670	110	70	e	e	NOUN
ijtc-670	110	71	-	-	NOUN
ijtc-670	110	72	payment	payment	NOUN
ijtc-670	110	73	.	.	PUNCT
ijtc-670	111	1	2	2	X
ijtc-670	111	2	.	.	X
ijtc-670	111	3	taxpayer	taxpayer	NOUN
ijtc-670	111	4	compliance	compliance	NOUN
ijtc-670	111	5	compliance	compliance	NOUN
ijtc-670	111	6	is	be	AUX
ijtc-670	111	7	one	one	NUM
ijtc-670	111	8	of	of	ADP
ijtc-670	111	9	the	the	DET
ijtc-670	111	10	primary	primary	ADJ
ijtc-670	111	11	goals	goal	NOUN
ijtc-670	111	12	of	of	ADP
ijtc-670	111	13	the	the	DET
ijtc-670	111	14	directorate	directorate	ADJ
ijtc-670	111	15	general	general	NOUN
ijtc-670	111	16	of	of	ADP
ijtc-670	111	17	taxes	taxis	NOUN
ijtc-670	111	18	'	'	PART
ijtc-670	111	19	reform	reform	NOUN
ijtc-670	111	20	initiatives	initiative	NOUN
ijtc-670	111	21	.	.	PUNCT
ijtc-670	112	1	tax	tax	NOUN
ijtc-670	112	2	compliance	compliance	NOUN
ijtc-670	112	3	is	be	AUX
ijtc-670	112	4	the	the	DET
ijtc-670	112	5	readiness	readiness	NOUN
ijtc-670	112	6	of	of	ADP
ijtc-670	112	7	taxpayers	taxpayer	NOUN
ijtc-670	112	8	to	to	PART
ijtc-670	112	9	meet	meet	VERB
ijtc-670	112	10	responsibilities	responsibility	NOUN
ijtc-670	112	11	following	follow	VERB
ijtc-670	112	12	existing	exist	VERB
ijtc-670	112	13	legislation	legislation	NOUN
ijtc-670	112	14	utilization	utilization	NOUN
ijtc-670	112	15	of	of	ADP
ijtc-670	112	16	information	information	NOUN
ijtc-670	112	17	and	and	CCONJ
ijtc-670	112	18	communication	communication	NOUN
ijtc-670	112	19	technology	technology	NOUN
ijtc-670	112	20	in	in	ADP
ijtc-670	112	21	the	the	DET
ijtc-670	112	22	tax	tax	NOUN
ijtc-670	112	23	administration	administration	NOUN
ijtc-670	112	24	system	system	NOUN
ijtc-670	112	25	to	to	PART
ijtc-670	112	26	increase	increase	VERB
ijtc-670	112	27	taxpayer	taxpayer	NOUN
ijtc-670	112	28	compliance	compliance	NOUN
ijtc-670	112	29	djafri	djafri	ADJ
ijtc-670	112	30	,	,	PUNCT
ijtc-670	112	31	damawati	damawati	ADJ
ijtc-670	112	32	,	,	PUNCT
ijtc-670	112	33	suharto	suharto	PROPN
ijtc-670	112	34	,	,	PUNCT
ijtc-670	112	35	satwika	satwika	NOUN
ijtc-670	112	36	,	,	PUNCT
ijtc-670	112	37	and	and	CCONJ
ijtc-670	112	38	rahmatullah	rahmatullah	VERB
ijtc-670	112	39	20	20	NUM
ijtc-670	112	40	|	|	ADV
ijtc-670	112	41	ilomata	ilomata	PROPN
ijtc-670	112	42	international	international	ADJ
ijtc-670	112	43	journal	journal	NOUN
ijtc-670	112	44	of	of	ADP
ijtc-670	112	45	tax	tax	PROPN
ijtc-670	112	46	&	&	CCONJ
ijtc-670	112	47	accounting	accounting	NOUN
ijtc-670	112	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-670	112	49	without	without	ADP
ijtc-670	112	50	the	the	DET
ijtc-670	112	51	need	need	NOUN
ijtc-670	112	52	for	for	ADP
ijtc-670	112	53	inspections	inspection	NOUN
ijtc-670	112	54	,	,	PUNCT
ijtc-670	112	55	investigations	investigation	NOUN
ijtc-670	112	56	,	,	PUNCT
ijtc-670	112	57	warnings	warning	NOUN
ijtc-670	112	58	,	,	PUNCT
ijtc-670	112	59	or	or	CCONJ
ijtc-670	112	60	threats	threat	NOUN
ijtc-670	112	61	,	,	PUNCT
ijtc-670	112	62	as	as	ADV
ijtc-670	112	63	well	well	ADV
ijtc-670	112	64	as	as	ADP
ijtc-670	112	65	the	the	DET
ijtc-670	112	66	application	application	NOUN
ijtc-670	112	67	of	of	ADP
ijtc-670	112	68	legal	legal	ADJ
ijtc-670	112	69	and	and	CCONJ
ijtc-670	112	70	administrative	administrative	ADJ
ijtc-670	112	71	punishments	punishment	NOUN
ijtc-670	112	72	(	(	PUNCT
ijtc-670	112	73	james	james	PROPN
ijtc-670	112	74	et	et	PROPN
ijtc-670	112	75	al	al	PROPN
ijtc-670	112	76	.	.	PROPN
ijtc-670	112	77	,	,	PUNCT
ijtc-670	112	78	2019	2019	NUM
ijtc-670	112	79	)	)	PUNCT
ijtc-670	112	80	.	.	PUNCT
ijtc-670	113	1	therefore	therefore	ADV
ijtc-670	113	2	,	,	PUNCT
ijtc-670	113	3	assuming	assume	VERB
ijtc-670	113	4	all	all	DET
ijtc-670	113	5	taxpayers	taxpayer	NOUN
ijtc-670	113	6	obey	obey	VERB
ijtc-670	113	7	and	and	CCONJ
ijtc-670	113	8	comply	comply	VERB
ijtc-670	113	9	with	with	ADP
ijtc-670	113	10	the	the	DET
ijtc-670	113	11	applicable	applicable	ADJ
ijtc-670	113	12	tax	tax	NOUN
ijtc-670	113	13	rules	rule	NOUN
ijtc-670	113	14	,	,	PUNCT
ijtc-670	113	15	there	there	PRON
ijtc-670	113	16	will	will	AUX
ijtc-670	113	17	be	be	AUX
ijtc-670	113	18	no	no	DET
ijtc-670	113	19	difference	difference	NOUN
ijtc-670	113	20	between	between	ADP
ijtc-670	113	21	potential	potential	ADJ
ijtc-670	113	22	and	and	CCONJ
ijtc-670	113	23	actual	actual	ADJ
ijtc-670	113	24	tax	tax	NOUN
ijtc-670	113	25	revenue	revenue	NOUN
ijtc-670	113	26	.	.	PUNCT
ijtc-670	114	1	consequently	consequently	ADV
ijtc-670	114	2	,	,	PUNCT
ijtc-670	114	3	a	a	DET
ijtc-670	114	4	rise	rise	NOUN
ijtc-670	114	5	in	in	ADP
ijtc-670	114	6	the	the	DET
ijtc-670	114	7	degree	degree	NOUN
ijtc-670	114	8	of	of	ADP
ijtc-670	114	9	tax	tax	NOUN
ijtc-670	114	10	compliance	compliance	NOUN
ijtc-670	114	11	will	will	AUX
ijtc-670	114	12	reduce	reduce	VERB
ijtc-670	114	13	the	the	DET
ijtc-670	114	14	tax	tax	NOUN
ijtc-670	114	15	gap	gap	NOUN
ijtc-670	114	16	,	,	PUNCT
ijtc-670	114	17	which	which	PRON
ijtc-670	114	18	is	be	AUX
ijtc-670	114	19	the	the	DET
ijtc-670	114	20	difference	difference	NOUN
ijtc-670	114	21	between	between	ADP
ijtc-670	114	22	prospective	prospective	ADJ
ijtc-670	114	23	tax	tax	NOUN
ijtc-670	114	24	income	income	NOUN
ijtc-670	114	25	and	and	CCONJ
ijtc-670	114	26	actual	actual	ADJ
ijtc-670	114	27	tax	tax	NOUN
ijtc-670	114	28	revenue	revenue	NOUN
ijtc-670	114	29	(	(	PUNCT
ijtc-670	114	30	wahab	wahab	PROPN
ijtc-670	114	31	&	&	CCONJ
ijtc-670	114	32	holland	holland	PROPN
ijtc-670	114	33	,	,	PUNCT
ijtc-670	114	34	2015	2015	NUM
ijtc-670	114	35	)	)	PUNCT
ijtc-670	114	36	.	.	PUNCT
ijtc-670	115	1	taxpayer	taxpayer	NOUN
ijtc-670	115	2	compliance	compliance	NOUN
ijtc-670	115	3	relates	relate	VERB
ijtc-670	115	4	to	to	ADP
ijtc-670	115	5	the	the	DET
ijtc-670	115	6	taxpayer	taxpayer	NOUN
ijtc-670	115	7	's	's	PART
ijtc-670	115	8	perspective	perspective	NOUN
ijtc-670	115	9	while	while	SCONJ
ijtc-670	115	10	assessing	assess	VERB
ijtc-670	115	11	the	the	DET
ijtc-670	115	12	tax	tax	NOUN
ijtc-670	115	13	itself	itself	PRON
ijtc-670	115	14	.	.	PUNCT
ijtc-670	116	1	a	a	DET
ijtc-670	116	2	person	person	NOUN
ijtc-670	116	3	's	's	PART
ijtc-670	116	4	internal	internal	ADJ
ijtc-670	116	5	and	and	CCONJ
ijtc-670	116	6	external	external	ADJ
ijtc-670	116	7	factors	factor	NOUN
ijtc-670	116	8	significantly	significantly	ADV
ijtc-670	116	9	impact	impact	VERB
ijtc-670	116	10	his	his	PRON
ijtc-670	116	11	or	or	CCONJ
ijtc-670	116	12	her	her	PRON
ijtc-670	116	13	perspective	perspective	NOUN
ijtc-670	116	14	of	of	ADP
ijtc-670	116	15	making	make	VERB
ijtc-670	116	16	judgments	judgment	NOUN
ijtc-670	116	17	about	about	ADP
ijtc-670	116	18	other	other	ADJ
ijtc-670	116	19	individuals	individual	NOUN
ijtc-670	116	20	.	.	PUNCT
ijtc-670	117	1	learning	learning	NOUN
ijtc-670	117	2	and	and	CCONJ
ijtc-670	117	3	motivation	motivation	NOUN
ijtc-670	117	4	are	be	AUX
ijtc-670	117	5	internal	internal	ADJ
ijtc-670	117	6	variables	variable	NOUN
ijtc-670	117	7	that	that	PRON
ijtc-670	117	8	shape	shape	VERB
ijtc-670	117	9	a	a	DET
ijtc-670	117	10	taxpayer	taxpayer	NOUN
ijtc-670	117	11	's	's	PART
ijtc-670	117	12	viewpoint	viewpoint	NOUN
ijtc-670	117	13	,	,	PUNCT
ijtc-670	117	14	influencing	influence	VERB
ijtc-670	117	15	the	the	DET
ijtc-670	117	16	taxpayer	taxpayer	NOUN
ijtc-670	117	17	's	's	PART
ijtc-670	117	18	compliance	compliance	NOUN
ijtc-670	117	19	with	with	ADP
ijtc-670	117	20	tax	tax	NOUN
ijtc-670	117	21	duties	duty	NOUN
ijtc-670	117	22	.	.	PUNCT
ijtc-670	118	1	(	(	PUNCT
ijtc-670	118	2	helhel	helhel	PROPN
ijtc-670	118	3	&	&	CCONJ
ijtc-670	118	4	ahmed	ahmed	PROPN
ijtc-670	118	5	,	,	PUNCT
ijtc-670	118	6	2014	2014	NUM
ijtc-670	118	7	)	)	PUNCT
ijtc-670	118	8	found	find	VERB
ijtc-670	118	9	that	that	SCONJ
ijtc-670	118	10	internal	internal	ADJ
ijtc-670	118	11	factors	factor	NOUN
ijtc-670	118	12	had	have	VERB
ijtc-670	118	13	a	a	DET
ijtc-670	118	14	greater	great	ADJ
ijtc-670	118	15	impact	impact	NOUN
ijtc-670	118	16	on	on	ADP
ijtc-670	118	17	tax	tax	NOUN
ijtc-670	118	18	compliance	compliance	NOUN
ijtc-670	118	19	.	.	PUNCT
ijtc-670	119	1	regardless	regardless	ADV
ijtc-670	119	2	of	of	ADP
ijtc-670	119	3	how	how	SCONJ
ijtc-670	119	4	hard	hard	ADJ
ijtc-670	119	5	the	the	DET
ijtc-670	119	6	dgt	dgt	NOUN
ijtc-670	119	7	tries	try	VERB
ijtc-670	119	8	,	,	PUNCT
ijtc-670	119	9	its	its	PRON
ijtc-670	119	10	efforts	effort	NOUN
ijtc-670	119	11	will	will	AUX
ijtc-670	119	12	never	never	ADV
ijtc-670	119	13	be	be	AUX
ijtc-670	119	14	successful	successful	ADJ
ijtc-670	119	15	if	if	SCONJ
ijtc-670	119	16	the	the	DET
ijtc-670	119	17	problem	problem	NOUN
ijtc-670	119	18	lies	lie	VERB
ijtc-670	119	19	within	within	ADP
ijtc-670	119	20	the	the	DET
ijtc-670	119	21	taxpayer	taxpayer	NOUN
ijtc-670	119	22	.	.	PUNCT
ijtc-670	120	1	the	the	DET
ijtc-670	120	2	environment	environment	NOUN
ijtc-670	120	3	and	and	CCONJ
ijtc-670	120	4	circumstances	circumstance	NOUN
ijtc-670	120	5	influence	influence	NOUN
ijtc-670	120	6	perceptions	perception	NOUN
ijtc-670	120	7	through	through	ADP
ijtc-670	120	8	external	external	ADJ
ijtc-670	120	9	causes	cause	NOUN
ijtc-670	120	10	.	.	PUNCT
ijtc-670	121	1	from	from	ADP
ijtc-670	121	2	an	an	DET
ijtc-670	121	3	external	external	ADJ
ijtc-670	121	4	perspective	perspective	NOUN
ijtc-670	121	5	or	or	CCONJ
ijtc-670	121	6	outside	outside	ADP
ijtc-670	121	7	the	the	DET
ijtc-670	121	8	taxpayer	taxpayer	NOUN
ijtc-670	121	9	,	,	PUNCT
ijtc-670	121	10	the	the	DET
ijtc-670	121	11	directorate	directorate	ADJ
ijtc-670	121	12	general	general	NOUN
ijtc-670	121	13	of	of	ADP
ijtc-670	121	14	taxes	taxis	NOUN
ijtc-670	121	15	(	(	PUNCT
ijtc-670	121	16	dgt	dgt	NOUN
ijtc-670	121	17	)	)	PUNCT
ijtc-670	121	18	has	have	AUX
ijtc-670	121	19	undertaken	undertake	VERB
ijtc-670	121	20	numerous	numerous	ADJ
ijtc-670	121	21	measures	measure	NOUN
ijtc-670	121	22	to	to	PART
ijtc-670	121	23	boost	boost	VERB
ijtc-670	121	24	taxpayers	taxpayer	NOUN
ijtc-670	121	25	'	'	PART
ijtc-670	121	26	motivation	motivation	NOUN
ijtc-670	121	27	,	,	PUNCT
ijtc-670	121	28	including	include	VERB
ijtc-670	121	29	updating	update	VERB
ijtc-670	121	30	the	the	DET
ijtc-670	121	31	tax	tax	NOUN
ijtc-670	121	32	administration	administration	NOUN
ijtc-670	121	33	system	system	NOUN
ijtc-670	121	34	and	and	CCONJ
ijtc-670	121	35	modifying	modify	VERB
ijtc-670	121	36	the	the	DET
ijtc-670	121	37	tax	tax	NOUN
ijtc-670	121	38	system	system	NOUN
ijtc-670	121	39	(	(	PUNCT
ijtc-670	121	40	self	self	NOUN
ijtc-670	121	41	-	-	PUNCT
ijtc-670	121	42	assessment	assessment	NOUN
ijtc-670	121	43	system	system	NOUN
ijtc-670	121	44	)	)	PUNCT
ijtc-670	121	45	.	.	PUNCT
ijtc-670	122	1	in	in	ADP
ijtc-670	122	2	addition	addition	NOUN
ijtc-670	122	3	to	to	ADP
ijtc-670	122	4	dgt	dgt	NOUN
ijtc-670	122	5	's	's	PART
ijtc-670	122	6	efforts	effort	NOUN
ijtc-670	122	7	,	,	PUNCT
ijtc-670	122	8	the	the	DET
ijtc-670	122	9	public	public	NOUN
ijtc-670	122	10	is	be	AUX
ijtc-670	122	11	troubled	trouble	VERB
ijtc-670	122	12	by	by	ADP
ijtc-670	122	13	corruption	corruption	NOUN
ijtc-670	122	14	instances	instance	NOUN
ijtc-670	122	15	that	that	PRON
ijtc-670	122	16	continue	continue	VERB
ijtc-670	122	17	to	to	PART
ijtc-670	122	18	be	be	AUX
ijtc-670	122	19	unearthed	unearth	VERB
ijtc-670	122	20	.	.	PUNCT
ijtc-670	123	1	the	the	DET
ijtc-670	123	2	surfacing	surfacing	NOUN
ijtc-670	123	3	of	of	ADP
ijtc-670	123	4	corruption	corruption	NOUN
ijtc-670	123	5	cases	case	NOUN
ijtc-670	123	6	involving	involve	VERB
ijtc-670	123	7	tax	tax	NOUN
ijtc-670	123	8	officers	officer	NOUN
ijtc-670	123	9	and	and	CCONJ
ijtc-670	123	10	government	government	NOUN
ijtc-670	123	11	officials	official	NOUN
ijtc-670	123	12	produces	produce	VERB
ijtc-670	123	13	unfavorable	unfavorable	ADJ
ijtc-670	123	14	opinions	opinion	NOUN
ijtc-670	123	15	and	and	CCONJ
ijtc-670	123	16	alters	alter	VERB
ijtc-670	123	17	the	the	DET
ijtc-670	123	18	taxpayer	taxpayer	NOUN
ijtc-670	123	19	's	's	PART
ijtc-670	123	20	perspective	perspective	NOUN
ijtc-670	123	21	on	on	ADP
ijtc-670	123	22	the	the	DET
ijtc-670	123	23	benefits	benefit	NOUN
ijtc-670	123	24	of	of	ADP
ijtc-670	123	25	paying	pay	VERB
ijtc-670	123	26	taxes	taxis	NOUN
ijtc-670	123	27	(	(	PUNCT
ijtc-670	123	28	nurkhin	nurkhin	VERB
ijtc-670	123	29	et	et	PROPN
ijtc-670	123	30	al	al	PROPN
ijtc-670	123	31	.	.	PROPN
ijtc-670	123	32	,	,	PUNCT
ijtc-670	123	33	2018	2018	NUM
ijtc-670	123	34	)	)	PUNCT
ijtc-670	123	35	.	.	PUNCT
ijtc-670	124	1	tax	tax	NOUN
ijtc-670	124	2	compliance	compliance	NOUN
ijtc-670	124	3	consists	consist	VERB
ijtc-670	124	4	of	of	ADP
ijtc-670	124	5	2	2	NUM
ijtc-670	124	6	forms	form	NOUN
ijtc-670	124	7	,	,	PUNCT
ijtc-670	124	8	namely	namely	ADV
ijtc-670	124	9	formal	formal	ADJ
ijtc-670	124	10	and	and	CCONJ
ijtc-670	124	11	non	non	ADJ
ijtc-670	124	12	-	-	ADJ
ijtc-670	124	13	formal	formal	ADJ
ijtc-670	124	14	.	.	PUNCT
ijtc-670	125	1	formal	formal	ADJ
ijtc-670	125	2	compliance	compliance	NOUN
ijtc-670	125	3	is	be	AUX
ijtc-670	125	4	a	a	DET
ijtc-670	125	5	situation	situation	NOUN
ijtc-670	125	6	where	where	SCONJ
ijtc-670	125	7	the	the	DET
ijtc-670	125	8	taxpayer	taxpayer	NOUN
ijtc-670	125	9	formally	formally	ADV
ijtc-670	125	10	fulfills	fulfill	VERB
ijtc-670	125	11	his	his	PRON
ijtc-670	125	12	tax	tax	NOUN
ijtc-670	125	13	obligations	obligation	NOUN
ijtc-670	125	14	following	follow	VERB
ijtc-670	125	15	the	the	DET
ijtc-670	125	16	tax	tax	NOUN
ijtc-670	125	17	law	law	NOUN
ijtc-670	125	18	's	's	PART
ijtc-670	125	19	provisions	provision	NOUN
ijtc-670	125	20	.	.	PUNCT
ijtc-670	126	1	for	for	ADP
ijtc-670	126	2	example	example	NOUN
ijtc-670	126	3	:	:	PUNCT
ijtc-670	126	4	submitting	submit	VERB
ijtc-670	126	5	it	it	PRON
ijtc-670	126	6	to	to	ADP
ijtc-670	126	7	the	the	DET
ijtc-670	126	8	kpp	kpp	PROPN
ijtc-670	126	9	before	before	ADP
ijtc-670	126	10	the	the	DET
ijtc-670	126	11	set	set	NOUN
ijtc-670	126	12	deadline	deadline	NOUN
ijtc-670	126	13	.	.	PUNCT
ijtc-670	127	1	at	at	ADP
ijtc-670	127	2	the	the	DET
ijtc-670	127	3	same	same	ADJ
ijtc-670	127	4	time	time	NOUN
ijtc-670	127	5	,	,	PUNCT
ijtc-670	127	6	material	material	NOUN
ijtc-670	127	7	compliance	compliance	NOUN
ijtc-670	127	8	is	be	AUX
ijtc-670	127	9	a	a	DET
ijtc-670	127	10	situation	situation	NOUN
ijtc-670	127	11	where	where	SCONJ
ijtc-670	127	12	the	the	DET
ijtc-670	127	13	taxpayer	taxpayer	NOUN
ijtc-670	127	14	substantively	substantively	ADV
ijtc-670	127	15	/	/	PUNCT
ijtc-670	127	16	essentially	essentially	ADV
ijtc-670	127	17	fulfills	fulfill	VERB
ijtc-670	127	18	all	all	DET
ijtc-670	127	19	material	material	ADJ
ijtc-670	127	20	provisions	provision	NOUN
ijtc-670	127	21	on	on	ADP
ijtc-670	127	22	taxation	taxation	NOUN
ijtc-670	127	23	according	accord	VERB
ijtc-670	127	24	to	to	ADP
ijtc-670	127	25	the	the	DET
ijtc-670	127	26	tax	tax	NOUN
ijtc-670	127	27	law	law	NOUN
ijtc-670	127	28	's	's	PART
ijtc-670	127	29	content	content	NOUN
ijtc-670	127	30	and	and	CCONJ
ijtc-670	127	31	soul	soul	NOUN
ijtc-670	127	32	.	.	PUNCT
ijtc-670	128	1	for	for	ADP
ijtc-670	128	2	example	example	NOUN
ijtc-670	128	3	,	,	PUNCT
ijtc-670	128	4	taxpayers	taxpayer	NOUN
ijtc-670	128	5	who	who	PRON
ijtc-670	128	6	fill	fill	VERB
ijtc-670	128	7	out	out	ADP
ijtc-670	128	8	the	the	DET
ijtc-670	128	9	spt	spt	NOUN
ijtc-670	128	10	honestly	honestly	ADV
ijtc-670	128	11	,	,	PUNCT
ijtc-670	128	12	properly	properly	ADV
ijtc-670	128	13	,	,	PUNCT
ijtc-670	128	14	and	and	CCONJ
ijtc-670	128	15	correctly	correctly	ADV
ijtc-670	128	16	follow	follow	VERB
ijtc-670	128	17	the	the	DET
ijtc-670	128	18	provisions	provision	NOUN
ijtc-670	128	19	of	of	ADP
ijtc-670	128	20	the	the	DET
ijtc-670	128	21	law	law	NOUN
ijtc-670	128	22	.	.	PUNCT
ijtc-670	129	1	then	then	ADV
ijtc-670	129	2	according	accord	VERB
ijtc-670	129	3	to	to	ADP
ijtc-670	129	4	(	(	PUNCT
ijtc-670	129	5	gobena	gobena	PROPN
ijtc-670	129	6	&	&	CCONJ
ijtc-670	129	7	van	van	PROPN
ijtc-670	129	8	dijke	dijke	PROPN
ijtc-670	129	9	,	,	PUNCT
ijtc-670	129	10	2017	2017	NUM
ijtc-670	129	11	)	)	PUNCT
ijtc-670	129	12	,	,	PUNCT
ijtc-670	129	13	tax	tax	NOUN
ijtc-670	129	14	compliance	compliance	NOUN
ijtc-670	129	15	is	be	AUX
ijtc-670	129	16	indicated	indicate	VERB
ijtc-670	129	17	by	by	ADP
ijtc-670	129	18	:	:	PUNCT
ijtc-670	129	19	(	(	PUNCT
ijtc-670	129	20	a	a	X
ijtc-670	129	21	)	)	PUNCT
ijtc-670	129	22	the	the	DET
ijtc-670	129	23	level	level	NOUN
ijtc-670	129	24	of	of	ADP
ijtc-670	129	25	understanding	understanding	NOUN
ijtc-670	129	26	of	of	ADP
ijtc-670	129	27	the	the	DET
ijtc-670	129	28	taxpayer	taxpayer	NOUN
ijtc-670	129	29	and	and	CCONJ
ijtc-670	129	30	efforts	effort	NOUN
ijtc-670	129	31	to	to	PART
ijtc-670	129	32	understand	understand	VERB
ijtc-670	129	33	all	all	DET
ijtc-670	129	34	provisions	provision	NOUN
ijtc-670	129	35	of	of	ADP
ijtc-670	129	36	tax	tax	NOUN
ijtc-670	129	37	laws	law	NOUN
ijtc-670	129	38	and	and	CCONJ
ijtc-670	129	39	regulations	regulation	NOUN
ijtc-670	129	40	;	;	PUNCT
ijtc-670	129	41	(	(	PUNCT
ijtc-670	129	42	b	b	X
ijtc-670	129	43	)	)	PUNCT
ijtc-670	129	44	the	the	DET
ijtc-670	129	45	taxpayer	taxpayer	NOUN
ijtc-670	129	46	fills	fill	VERB
ijtc-670	129	47	out	out	ADP
ijtc-670	129	48	the	the	DET
ijtc-670	129	49	tax	tax	NOUN
ijtc-670	129	50	form	form	NOUN
ijtc-670	129	51	completely	completely	ADV
ijtc-670	129	52	and	and	CCONJ
ijtc-670	129	53	,	,	PUNCT
ijtc-670	129	54	(	(	PUNCT
ijtc-670	129	55	c	c	X
ijtc-670	129	56	)	)	PUNCT
ijtc-670	129	57	the	the	DET
ijtc-670	129	58	taxpayer	taxpayer	NOUN
ijtc-670	129	59	calculates	calculate	VERB
ijtc-670	129	60	the	the	DET
ijtc-670	129	61	amount	amount	NOUN
ijtc-670	129	62	of	of	ADP
ijtc-670	129	63	tax	tax	NOUN
ijtc-670	129	64	payable	payable	ADJ
ijtc-670	129	65	correctly	correctly	ADV
ijtc-670	129	66	,	,	PUNCT
ijtc-670	129	67	and	and	CCONJ
ijtc-670	129	68	(	(	PUNCT
ijtc-670	129	69	d	d	X
ijtc-670	129	70	)	)	PUNCT
ijtc-670	129	71	pays	pay	VERB
ijtc-670	129	72	the	the	DET
ijtc-670	129	73	tax	tax	NOUN
ijtc-670	129	74	payable	payable	ADJ
ijtc-670	129	75	on	on	ADP
ijtc-670	129	76	time	time	NOUN
ijtc-670	129	77	.	.	PUNCT
ijtc-670	130	1	3	3	X
ijtc-670	130	2	.	.	X
ijtc-670	130	3	use	use	NOUN
ijtc-670	130	4	of	of	ADP
ijtc-670	130	5	information	information	NOUN
ijtc-670	130	6	technology	technology	NOUN
ijtc-670	130	7	in	in	ADP
ijtc-670	130	8	the	the	DET
ijtc-670	130	9	tax	tax	NOUN
ijtc-670	130	10	administration	administration	NOUN
ijtc-670	130	11	system	system	NOUN
ijtc-670	130	12	the	the	DET
ijtc-670	130	13	implementation	implementation	NOUN
ijtc-670	130	14	of	of	ADP
ijtc-670	130	15	information	information	NOUN
ijtc-670	130	16	technology	technology	NOUN
ijtc-670	130	17	in	in	ADP
ijtc-670	130	18	the	the	DET
ijtc-670	130	19	government	government	NOUN
ijtc-670	130	20	is	be	AUX
ijtc-670	130	21	accomplished	accomplish	VERB
ijtc-670	130	22	through	through	ADP
ijtc-670	130	23	electronic	electronic	ADJ
ijtc-670	130	24	government	government	NOUN
ijtc-670	130	25	,	,	PUNCT
ijtc-670	130	26	often	often	ADV
ijtc-670	130	27	known	know	VERB
ijtc-670	130	28	as	as	ADP
ijtc-670	130	29	e	e	NOUN
ijtc-670	130	30	-	-	NOUN
ijtc-670	130	31	government	government	NOUN
ijtc-670	130	32	.	.	PUNCT
ijtc-670	131	1	the	the	DET
ijtc-670	131	2	implementation	implementation	NOUN
ijtc-670	131	3	of	of	ADP
ijtc-670	131	4	e	e	NOUN
ijtc-670	131	5	-	-	NOUN
ijtc-670	131	6	government	government	NOUN
ijtc-670	131	7	in	in	ADP
ijtc-670	131	8	numerous	numerous	ADJ
ijtc-670	131	9	nations	nation	NOUN
ijtc-670	131	10	,	,	PUNCT
ijtc-670	131	11	including	include	VERB
ijtc-670	131	12	indonesia	indonesia	PROPN
ijtc-670	131	13	,	,	PUNCT
ijtc-670	131	14	is	be	AUX
ijtc-670	131	15	already	already	ADV
ijtc-670	131	16	widespread	widespread	ADJ
ijtc-670	131	17	.	.	PUNCT
ijtc-670	132	1	numerous	numerous	ADJ
ijtc-670	132	2	public	public	ADJ
ijtc-670	132	3	requests	request	NOUN
ijtc-670	132	4	for	for	ADP
ijtc-670	132	5	the	the	DET
ijtc-670	132	6	establishment	establishment	NOUN
ijtc-670	132	7	of	of	ADP
ijtc-670	132	8	good	good	ADJ
ijtc-670	132	9	governance	governance	NOUN
ijtc-670	132	10	by	by	ADP
ijtc-670	132	11	the	the	DET
ijtc-670	132	12	government	government	NOUN
ijtc-670	132	13	apparatus	apparatus	NOUN
ijtc-670	132	14	have	have	AUX
ijtc-670	132	15	prompted	prompt	VERB
ijtc-670	132	16	the	the	DET
ijtc-670	132	17	development	development	NOUN
ijtc-670	132	18	of	of	ADP
ijtc-670	132	19	a	a	DET
ijtc-670	132	20	technical	technical	ADJ
ijtc-670	132	21	solution	solution	NOUN
ijtc-670	132	22	that	that	PRON
ijtc-670	132	23	may	may	AUX
ijtc-670	132	24	integrate	integrate	VERB
ijtc-670	132	25	the	the	DET
ijtc-670	132	26	governance	governance	NOUN
ijtc-670	132	27	system	system	NOUN
ijtc-670	132	28	via	via	ADP
ijtc-670	132	29	an	an	DET
ijtc-670	132	30	online	online	ADJ
ijtc-670	132	31	information	information	NOUN
ijtc-670	132	32	network	network	NOUN
ijtc-670	132	33	that	that	PRON
ijtc-670	132	34	strives	strive	VERB
ijtc-670	132	35	to	to	PART
ijtc-670	132	36	deliver	deliver	VERB
ijtc-670	132	37	excellent	excellent	ADJ
ijtc-670	132	38	service	service	NOUN
ijtc-670	132	39	to	to	ADP
ijtc-670	132	40	the	the	DET
ijtc-670	132	41	community	community	NOUN
ijtc-670	132	42	(	(	PUNCT
ijtc-670	132	43	guha	guha	PROPN
ijtc-670	132	44	&	&	CCONJ
ijtc-670	132	45	chakrabarti	chakrabarti	PROPN
ijtc-670	132	46	,	,	PUNCT
ijtc-670	132	47	2014	2014	NUM
ijtc-670	132	48	)	)	PUNCT
ijtc-670	132	49	.	.	PUNCT
ijtc-670	133	1	the	the	DET
ijtc-670	133	2	utilization	utilization	NOUN
ijtc-670	133	3	of	of	ADP
ijtc-670	133	4	information	information	NOUN
ijtc-670	133	5	technology	technology	NOUN
ijtc-670	133	6	consists	consist	VERB
ijtc-670	133	7	of	of	ADP
ijtc-670	133	8	two	two	NUM
ijtc-670	133	9	interdependent	interdependent	ADJ
ijtc-670	133	10	activities	activity	NOUN
ijtc-670	133	11	:	:	PUNCT
ijtc-670	133	12	a	a	X
ijtc-670	133	13	)	)	PUNCT
ijtc-670	133	14	data	datum	NOUN
ijtc-670	133	15	processing	processing	NOUN
ijtc-670	133	16	,	,	PUNCT
ijtc-670	133	17	information	information	NOUN
ijtc-670	133	18	processing	processing	NOUN
ijtc-670	133	19	,	,	PUNCT
ijtc-670	133	20	management	management	NOUN
ijtc-670	133	21	systems	system	NOUN
ijtc-670	133	22	,	,	PUNCT
ijtc-670	133	23	and	and	CCONJ
ijtc-670	133	24	work	work	NOUN
ijtc-670	133	25	processes	process	NOUN
ijtc-670	133	26	electronically	electronically	ADV
ijtc-670	133	27	.	.	PUNCT
ijtc-670	134	1	utilization	utilization	NOUN
ijtc-670	134	2	of	of	ADP
ijtc-670	134	3	information	information	NOUN
ijtc-670	134	4	and	and	CCONJ
ijtc-670	134	5	communication	communication	NOUN
ijtc-670	134	6	technology	technology	NOUN
ijtc-670	134	7	in	in	ADP
ijtc-670	134	8	the	the	DET
ijtc-670	134	9	tax	tax	NOUN
ijtc-670	134	10	administration	administration	NOUN
ijtc-670	134	11	system	system	NOUN
ijtc-670	134	12	to	to	PART
ijtc-670	134	13	increase	increase	VERB
ijtc-670	134	14	taxpayer	taxpayer	NOUN
ijtc-670	134	15	compliance	compliance	NOUN
ijtc-670	134	16	djafri	djafri	ADJ
ijtc-670	134	17	,	,	PUNCT
ijtc-670	134	18	damawati	damawati	ADJ
ijtc-670	134	19	,	,	PUNCT
ijtc-670	134	20	suharto	suharto	PROPN
ijtc-670	134	21	,	,	PUNCT
ijtc-670	134	22	satwika	satwika	NOUN
ijtc-670	134	23	,	,	PUNCT
ijtc-670	134	24	and	and	CCONJ
ijtc-670	134	25	rahmatullah	rahmatullah	X
ijtc-670	134	26	21	21	NUM
ijtc-670	134	27	|	|	NOUN
ijtc-670	134	28	ilomata	ilomata	PROPN
ijtc-670	134	29	international	international	ADJ
ijtc-670	134	30	journal	journal	NOUN
ijtc-670	134	31	of	of	ADP
ijtc-670	134	32	tax	tax	PROPN
ijtc-670	134	33	&	&	CCONJ
ijtc-670	134	34	accounting	account	VERB
ijtc-670	134	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-670	134	36	b	b	NOUN
ijtc-670	134	37	)	)	PUNCT
ijtc-670	134	38	the	the	DET
ijtc-670	134	39	utilization	utilization	NOUN
ijtc-670	134	40	of	of	ADP
ijtc-670	134	41	information	information	NOUN
ijtc-670	134	42	technology	technology	NOUN
ijtc-670	134	43	advances	advance	VERB
ijtc-670	134	44	so	so	SCONJ
ijtc-670	134	45	that	that	SCONJ
ijtc-670	134	46	people	people	NOUN
ijtc-670	134	47	in	in	ADP
ijtc-670	134	48	all	all	DET
ijtc-670	134	49	regions	region	NOUN
ijtc-670	134	50	can	can	AUX
ijtc-670	134	51	access	access	VERB
ijtc-670	134	52	public	public	ADJ
ijtc-670	134	53	services	service	NOUN
ijtc-670	134	54	easily	easily	ADV
ijtc-670	134	55	and	and	CCONJ
ijtc-670	134	56	cheaply	cheaply	ADV
ijtc-670	134	57	.	.	PUNCT
ijtc-670	135	1	the	the	DET
ijtc-670	135	2	directorate	directorate	ADJ
ijtc-670	135	3	general	general	NOUN
ijtc-670	135	4	of	of	ADP
ijtc-670	135	5	taxes	taxis	NOUN
ijtc-670	135	6	,	,	PUNCT
ijtc-670	135	7	as	as	ADP
ijtc-670	135	8	a	a	DET
ijtc-670	135	9	government	government	NOUN
ijtc-670	135	10	organization	organization	NOUN
ijtc-670	135	11	related	relate	VERB
ijtc-670	135	12	to	to	ADP
ijtc-670	135	13	all	all	DET
ijtc-670	135	14	sectors	sector	NOUN
ijtc-670	135	15	of	of	ADP
ijtc-670	135	16	people	people	NOUN
ijtc-670	135	17	's	's	PART
ijtc-670	135	18	lives	life	NOUN
ijtc-670	135	19	,	,	PUNCT
ijtc-670	135	20	is	be	AUX
ijtc-670	135	21	fully	fully	ADV
ijtc-670	135	22	aware	aware	ADJ
ijtc-670	135	23	that	that	SCONJ
ijtc-670	135	24	with	with	ADP
ijtc-670	135	25	improvisation	improvisation	NOUN
ijtc-670	135	26	in	in	ADP
ijtc-670	135	27	the	the	DET
ijtc-670	135	28	field	field	NOUN
ijtc-670	135	29	of	of	ADP
ijtc-670	135	30	information	information	NOUN
ijtc-670	135	31	technology	technology	NOUN
ijtc-670	135	32	,	,	PUNCT
ijtc-670	135	33	business	business	NOUN
ijtc-670	135	34	dynamics	dynamic	NOUN
ijtc-670	135	35	will	will	AUX
ijtc-670	135	36	be	be	AUX
ijtc-670	135	37	able	able	ADJ
ijtc-670	135	38	to	to	PART
ijtc-670	135	39	be	be	AUX
ijtc-670	135	40	anticipated	anticipate	VERB
ijtc-670	135	41	.	.	PUNCT
ijtc-670	136	1	the	the	DET
ijtc-670	136	2	directorate	directorate	ADJ
ijtc-670	136	3	general	general	NOUN
ijtc-670	136	4	of	of	ADP
ijtc-670	136	5	taxes	taxis	NOUN
ijtc-670	136	6	develops	develop	VERB
ijtc-670	136	7	information	information	NOUN
ijtc-670	136	8	technology	technology	NOUN
ijtc-670	136	9	-	-	PUNCT
ijtc-670	136	10	based	base	VERB
ijtc-670	136	11	tax	tax	NOUN
ijtc-670	136	12	services	service	NOUN
ijtc-670	136	13	as	as	ADP
ijtc-670	136	14	a	a	DET
ijtc-670	136	15	demand	demand	NOUN
ijtc-670	136	16	for	for	ADP
ijtc-670	136	17	convenience	convenience	NOUN
ijtc-670	136	18	in	in	ADP
ijtc-670	136	19	the	the	DET
ijtc-670	136	20	tax	tax	NOUN
ijtc-670	136	21	administration	administration	NOUN
ijtc-670	136	22	process	process	NOUN
ijtc-670	136	23	through	through	ADP
ijtc-670	136	24	services	service	NOUN
ijtc-670	136	25	.	.	PUNCT
ijtc-670	137	1	information	information	NOUN
ijtc-670	137	2	technology	technology	NOUN
ijtc-670	137	3	is	be	AUX
ijtc-670	137	4	one	one	NUM
ijtc-670	137	5	of	of	ADP
ijtc-670	137	6	the	the	DET
ijtc-670	137	7	visible	visible	ADJ
ijtc-670	137	8	improvements	improvement	NOUN
ijtc-670	137	9	in	in	ADP
ijtc-670	137	10	the	the	DET
ijtc-670	137	11	modernization	modernization	NOUN
ijtc-670	137	12	of	of	ADP
ijtc-670	137	13	the	the	DET
ijtc-670	137	14	tax	tax	NOUN
ijtc-670	137	15	administration	administration	NOUN
ijtc-670	137	16	system	system	NOUN
ijtc-670	137	17	.	.	PUNCT
ijtc-670	138	1	dgt	dgt	NOUN
ijtc-670	138	2	develops	develop	VERB
ijtc-670	138	3	reliable	reliable	ADJ
ijtc-670	138	4	information	information	NOUN
ijtc-670	138	5	technology	technology	NOUN
ijtc-670	138	6	to	to	PART
ijtc-670	138	7	make	make	VERB
ijtc-670	138	8	dgt	dgt	NOUN
ijtc-670	138	9	a	a	DET
ijtc-670	138	10	more	more	ADV
ijtc-670	138	11	effective	effective	ADJ
ijtc-670	138	12	and	and	CCONJ
ijtc-670	138	13	efficient	efficient	ADJ
ijtc-670	138	14	organization	organization	NOUN
ijtc-670	138	15	.	.	PUNCT
ijtc-670	139	1	1	1	X
ijtc-670	139	2	.	.	X
ijtc-670	139	3	complaint	complaint	NOUN
ijtc-670	139	4	center	center	NOUN
ijtc-670	139	5	,	,	PUNCT
ijtc-670	139	6	the	the	DET
ijtc-670	139	7	purpose	purpose	NOUN
ijtc-670	139	8	of	of	ADP
ijtc-670	139	9	establishing	establish	VERB
ijtc-670	139	10	a	a	DET
ijtc-670	139	11	complaint	complaint	NOUN
ijtc-670	139	12	center	center	NOUN
ijtc-670	139	13	is	be	AUX
ijtc-670	139	14	to	to	PART
ijtc-670	139	15	accommodate	accommodate	VERB
ijtc-670	139	16	complaints	complaint	NOUN
ijtc-670	139	17	from	from	ADP
ijtc-670	139	18	taxpayers	taxpayer	NOUN
ijtc-670	139	19	.	.	PUNCT
ijtc-670	140	1	2	2	X
ijtc-670	140	2	.	.	X
ijtc-670	140	3	call	call	NOUN
ijtc-670	140	4	center	center	NOUN
ijtc-670	140	5	,	,	PUNCT
ijtc-670	140	6	the	the	DET
ijtc-670	140	7	function	function	NOUN
ijtc-670	140	8	of	of	ADP
ijtc-670	140	9	the	the	DET
ijtc-670	140	10	call	call	NOUN
ijtc-670	140	11	center	center	NOUN
ijtc-670	140	12	is	be	AUX
ijtc-670	140	13	to	to	PART
ijtc-670	140	14	make	make	VERB
ijtc-670	140	15	it	it	PRON
ijtc-670	140	16	easier	easy	ADJ
ijtc-670	140	17	for	for	SCONJ
ijtc-670	140	18	wp	wp	NOUN
ijtc-670	140	19	to	to	PART
ijtc-670	140	20	interact	interact	VERB
ijtc-670	140	21	directly	directly	ADV
ijtc-670	140	22	without	without	ADP
ijtc-670	140	23	being	be	AUX
ijtc-670	140	24	anywhere	anywhere	ADV
ijtc-670	140	25	and	and	CCONJ
ijtc-670	140	26	anytime	anytime	NOUN
ijtc-670	140	27	.	.	PUNCT
ijtc-670	141	1	3	3	X
ijtc-670	141	2	.	.	X
ijtc-670	141	3	tax	tax	NOUN
ijtc-670	141	4	information	information	NOUN
ijtc-670	141	5	media	medium	NOUN
ijtc-670	141	6	taxpayers	taxpayer	NOUN
ijtc-670	141	7	can	can	AUX
ijtc-670	141	8	access	access	VERB
ijtc-670	141	9	everything	everything	PRON
ijtc-670	141	10	related	relate	VERB
ijtc-670	141	11	to	to	ADP
ijtc-670	141	12	taxes	taxis	NOUN
ijtc-670	141	13	free	free	ADJ
ijtc-670	141	14	of	of	ADP
ijtc-670	141	15	charge	charge	NOUN
ijtc-670	141	16	.	.	PUNCT
ijtc-670	142	1	4	4	X
ijtc-670	142	2	.	.	X
ijtc-670	142	3	the	the	DET
ijtc-670	142	4	information	information	NOUN
ijtc-670	142	5	website	website	NOUN
ijtc-670	142	6	,	,	PUNCT
ijtc-670	142	7	which	which	PRON
ijtc-670	142	8	is	be	AUX
ijtc-670	142	9	growing	grow	VERB
ijtc-670	142	10	rapidly	rapidly	ADV
ijtc-670	142	11	,	,	PUNCT
ijtc-670	142	12	requires	require	VERB
ijtc-670	142	13	dgt	dgt	NOUN
ijtc-670	142	14	to	to	PART
ijtc-670	142	15	join	join	VERB
ijtc-670	142	16	the	the	DET
ijtc-670	142	17	flow	flow	NOUN
ijtc-670	142	18	of	of	ADP
ijtc-670	142	19	this	this	DET
ijtc-670	142	20	development	development	NOUN
ijtc-670	142	21	.	.	PUNCT
ijtc-670	143	1	one	one	NUM
ijtc-670	143	2	of	of	ADP
ijtc-670	143	3	the	the	DET
ijtc-670	143	4	things	thing	NOUN
ijtc-670	143	5	that	that	PRON
ijtc-670	143	6	dgt	dgt	PROPN
ijtc-670	143	7	has	have	AUX
ijtc-670	143	8	done	do	VERB
ijtc-670	143	9	is	be	AUX
ijtc-670	143	10	create	create	VERB
ijtc-670	143	11	a	a	DET
ijtc-670	143	12	website	website	NOUN
ijtc-670	143	13	.	.	PUNCT
ijtc-670	144	1	the	the	DET
ijtc-670	144	2	community	community	NOUN
ijtc-670	144	3	can	can	AUX
ijtc-670	144	4	use	use	VERB
ijtc-670	144	5	this	this	DET
ijtc-670	144	6	website	website	NOUN
ijtc-670	144	7	to	to	PART
ijtc-670	144	8	see	see	VERB
ijtc-670	144	9	what	what	PRON
ijtc-670	144	10	information	information	NOUN
ijtc-670	144	11	has	have	AUX
ijtc-670	144	12	been	be	AUX
ijtc-670	144	13	issued	issue	VERB
ijtc-670	144	14	by	by	ADP
ijtc-670	144	15	the	the	DET
ijtc-670	144	16	dgt	dgt	PROPN
ijtc-670	144	17	www.pajak.go.id	www.pajak.go.id	PROPN
ijtc-670	144	18	.	.	PUNCT
ijtc-670	145	1	5	5	X
ijtc-670	145	2	.	.	PUNCT
ijtc-670	145	3	tax	tax	NOUN
ijtc-670	145	4	e	e	NOUN
ijtc-670	145	5	-	-	NOUN
ijtc-670	145	6	system	system	NOUN
ijtc-670	145	7	the	the	DET
ijtc-670	145	8	e	e	NOUN
ijtc-670	145	9	-	-	NOUN
ijtc-670	145	10	system	system	NOUN
ijtc-670	145	11	was	be	AUX
ijtc-670	145	12	created	create	VERB
ijtc-670	145	13	by	by	ADP
ijtc-670	145	14	dgt	dgt	NOUN
ijtc-670	145	15	to	to	PART
ijtc-670	145	16	facilitate	facilitate	VERB
ijtc-670	145	17	services	service	NOUN
ijtc-670	145	18	for	for	ADP
ijtc-670	145	19	internet	internet	NOUN
ijtc-670	145	20	-	-	PUNCT
ijtc-670	145	21	based	base	VERB
ijtc-670	145	22	taxpayers	taxpayer	NOUN
ijtc-670	145	23	.	.	PUNCT
ijtc-670	146	1	taxpayers	taxpayer	NOUN
ijtc-670	146	2	can	can	AUX
ijtc-670	146	3	utilize	utilize	VERB
ijtc-670	146	4	the	the	DET
ijtc-670	146	5	e	e	NOUN
ijtc-670	146	6	-	-	NOUN
ijtc-670	146	7	system	system	NOUN
ijtc-670	146	8	in	in	ADP
ijtc-670	146	9	carrying	carry	VERB
ijtc-670	146	10	out	out	ADP
ijtc-670	146	11	tax	tax	NOUN
ijtc-670	146	12	transactions	transaction	NOUN
ijtc-670	146	13	through	through	ADP
ijtc-670	146	14	the	the	DET
ijtc-670	146	15	various	various	ADJ
ijtc-670	146	16	facilities	facility	NOUN
ijtc-670	146	17	offered	offer	VERB
ijtc-670	146	18	by	by	ADP
ijtc-670	146	19	the	the	DET
ijtc-670	146	20	e	e	NOUN
ijtc-670	146	21	-	-	NOUN
ijtc-670	146	22	system	system	NOUN
ijtc-670	146	23	.	.	PUNCT
ijtc-670	147	1	some	some	PRON
ijtc-670	147	2	of	of	ADP
ijtc-670	147	3	the	the	DET
ijtc-670	147	4	things	thing	NOUN
ijtc-670	147	5	that	that	PRON
ijtc-670	147	6	exist	exist	VERB
ijtc-670	147	7	in	in	ADP
ijtc-670	147	8	the	the	DET
ijtc-670	147	9	e	e	NOUN
ijtc-670	147	10	-	-	NOUN
ijtc-670	147	11	system	system	NOUN
ijtc-670	147	12	,	,	PUNCT
ijtc-670	147	13	namely	namely	ADV
ijtc-670	147	14	:	:	PUNCT
ijtc-670	147	15	a.	a.	NOUN
ijtc-670	147	16	e	e	NOUN
ijtc-670	147	17	-	-	NOUN
ijtc-670	147	18	regristation	regristation	NOUN
ijtc-670	147	19	.	.	PUNCT
ijtc-670	148	1	e	e	X
ijtc-670	148	2	-	-	NOUN
ijtc-670	148	3	regristation	regristation	NOUN
ijtc-670	148	4	is	be	AUX
ijtc-670	148	5	an	an	DET
ijtc-670	148	6	online	online	ADJ
ijtc-670	148	7	taxpayer	taxpayer	NOUN
ijtc-670	148	8	registration	registration	NOUN
ijtc-670	148	9	system	system	NOUN
ijtc-670	148	10	with	with	ADP
ijtc-670	148	11	an	an	DET
ijtc-670	148	12	application	application	NOUN
ijtc-670	148	13	system	system	NOUN
ijtc-670	148	14	as	as	ADP
ijtc-670	148	15	part	part	NOUN
ijtc-670	148	16	of	of	ADP
ijtc-670	148	17	the	the	DET
ijtc-670	148	18	use	use	NOUN
ijtc-670	148	19	of	of	ADP
ijtc-670	148	20	information	information	NOUN
ijtc-670	148	21	technology	technology	NOUN
ijtc-670	148	22	systems	system	NOUN
ijtc-670	148	23	at	at	ADP
ijtc-670	148	24	dgt	dgt	PROPN
ijtc-670	148	25	,	,	PUNCT
ijtc-670	148	26	which	which	PRON
ijtc-670	148	27	is	be	AUX
ijtc-670	148	28	linked	link	VERB
ijtc-670	148	29	to	to	ADP
ijtc-670	148	30	hardware	hardware	NOUN
ijtc-670	148	31	and	and	CCONJ
ijtc-670	148	32	software	software	NOUN
ijtc-670	148	33	-	-	PUNCT
ijtc-670	148	34	based	base	VERB
ijtc-670	148	35	data	datum	NOUN
ijtc-670	148	36	communication	communication	NOUN
ijtc-670	148	37	devices	device	NOUN
ijtc-670	148	38	.	.	PUNCT
ijtc-670	149	1	b.	b.	PROPN
ijtc-670	150	1	e	e	X
ijtc-670	151	1	-	-	NOUN
ijtc-670	152	1	filling	filling	NOUN
ijtc-670	152	2	.	.	PUNCT
ijtc-670	153	1	e	e	X
ijtc-670	153	2	-	-	VERB
ijtc-670	153	3	feling	feling	NOUN
ijtc-670	153	4	is	be	AUX
ijtc-670	153	5	a	a	DET
ijtc-670	153	6	way	way	NOUN
ijtc-670	153	7	of	of	ADP
ijtc-670	153	8	submitting	submit	VERB
ijtc-670	153	9	spt	spt	NOUN
ijtc-670	153	10	or	or	CCONJ
ijtc-670	153	11	notification	notification	NOUN
ijtc-670	153	12	of	of	ADP
ijtc-670	153	13	spt	spt	ADJ
ijtc-670	153	14	extension	extension	NOUN
ijtc-670	153	15	,	,	PUNCT
ijtc-670	153	16	which	which	PRON
ijtc-670	153	17	is	be	AUX
ijtc-670	153	18	done	do	VERB
ijtc-670	153	19	online	online	ADV
ijtc-670	153	20	in	in	ADP
ijtc-670	153	21	real	real	ADJ
ijtc-670	153	22	time	time	NOUN
ijtc-670	153	23	through	through	ADP
ijtc-670	153	24	an	an	DET
ijtc-670	153	25	application	application	NOUN
ijtc-670	153	26	service	service	NOUN
ijtc-670	153	27	or	or	CCONJ
ijtc-670	153	28	application	application	NOUN
ijtc-670	153	29	service	service	NOUN
ijtc-670	153	30	provider	provider	NOUN
ijtc-670	153	31	c.	c.	PROPN
ijtc-670	153	32	e	e	PROPN
ijtc-670	153	33	-	-	NOUN
ijtc-670	153	34	spt	spt	ADJ
ijtc-670	153	35	e	e	NOUN
ijtc-670	153	36	-	-	NOUN
ijtc-670	153	37	spt	spt	PROPN
ijtc-670	153	38	is	be	AUX
ijtc-670	153	39	the	the	DET
ijtc-670	153	40	taxpayer	taxpayer	NOUN
ijtc-670	153	41	's	's	PART
ijtc-670	153	42	spt	spt	PROPN
ijtc-670	153	43	data	datum	NOUN
ijtc-670	153	44	in	in	ADP
ijtc-670	153	45	a	a	DET
ijtc-670	153	46	form	form	NOUN
ijtc-670	153	47	made	make	VERB
ijtc-670	153	48	by	by	ADP
ijtc-670	153	49	the	the	DET
ijtc-670	153	50	taxpayer	taxpayer	NOUN
ijtc-670	153	51	using	use	VERB
ijtc-670	153	52	the	the	DET
ijtc-670	153	53	e	e	ADJ
ijtc-670	153	54	-	-	ADJ
ijtc-670	153	55	spt	spt	ADJ
ijtc-670	153	56	application	application	NOUN
ijtc-670	153	57	provided	provide	VERB
ijtc-670	153	58	by	by	ADP
ijtc-670	153	59	the	the	DET
ijtc-670	153	60	taxpayer	taxpayer	NOUN
ijtc-670	153	61	.	.	PUNCT
ijtc-670	154	1	d.	d.	PROPN
ijtc-670	154	2	online	online	PROPN
ijtc-670	154	3	payment	payment	PROPN
ijtc-670	154	4	online	online	ADJ
ijtc-670	154	5	payment	payment	NOUN
ijtc-670	154	6	is	be	AUX
ijtc-670	154	7	an	an	DET
ijtc-670	154	8	online	online	ADJ
ijtc-670	154	9	payment	payment	NOUN
ijtc-670	154	10	that	that	PRON
ijtc-670	154	11	can	can	AUX
ijtc-670	154	12	be	be	AUX
ijtc-670	154	13	paid	pay	VERB
ijtc-670	154	14	through	through	ADP
ijtc-670	154	15	national	national	ADJ
ijtc-670	154	16	banks	bank	NOUN
ijtc-670	154	17	and	and	CCONJ
ijtc-670	154	18	several	several	ADJ
ijtc-670	154	19	places	place	NOUN
ijtc-670	154	20	that	that	PRON
ijtc-670	154	21	the	the	DET
ijtc-670	154	22	dgt	dgt	NOUN
ijtc-670	154	23	.	.	PUNCT
ijtc-670	155	1	has	have	AUX
ijtc-670	155	2	designated	designate	VERB
ijtc-670	155	3	as	as	ADP
ijtc-670	155	4	part	part	NOUN
ijtc-670	155	5	of	of	ADP
ijtc-670	155	6	the	the	DET
ijtc-670	155	7	use	use	NOUN
ijtc-670	155	8	of	of	ADP
ijtc-670	155	9	information	information	NOUN
ijtc-670	155	10	technology	technology	NOUN
ijtc-670	155	11	systems	system	NOUN
ijtc-670	155	12	at	at	ADP
ijtc-670	155	13	dgt	dgt	PROPN
ijtc-670	155	14	that	that	PRON
ijtc-670	155	15	are	be	AUX
ijtc-670	155	16	linked	link	VERB
ijtc-670	155	17	to	to	ADP
ijtc-670	155	18	hardware	hardware	NOUN
ijtc-670	155	19	and	and	CCONJ
ijtc-670	155	20	softwarebased	softwarebase	VERB
ijtc-670	155	21	data	datum	NOUN
ijtc-670	155	22	communication	communication	NOUN
ijtc-670	155	23	devices	device	NOUN
ijtc-670	155	24	.	.	PUNCT
ijtc-670	156	1	an	an	DET
ijtc-670	156	2	efficient	efficient	ADJ
ijtc-670	156	3	tax	tax	NOUN
ijtc-670	156	4	administration	administration	NOUN
ijtc-670	156	5	system	system	NOUN
ijtc-670	156	6	can	can	AUX
ijtc-670	156	7	change	change	VERB
ijtc-670	156	8	the	the	DET
ijtc-670	156	9	fundamentals	fundamental	NOUN
ijtc-670	156	10	of	of	ADP
ijtc-670	156	11	the	the	DET
ijtc-670	156	12	taxpayer	taxpayer	NOUN
ijtc-670	156	13	compliance	compliance	NOUN
ijtc-670	156	14	process	process	NOUN
ijtc-670	156	15	.	.	PUNCT
ijtc-670	157	1	however	however	ADV
ijtc-670	157	2	,	,	PUNCT
ijtc-670	157	3	there	there	PRON
ijtc-670	157	4	are	be	VERB
ijtc-670	157	5	still	still	ADV
ijtc-670	157	6	obstacles	obstacle	NOUN
ijtc-670	157	7	in	in	ADP
ijtc-670	157	8	optimizing	optimize	VERB
ijtc-670	157	9	the	the	DET
ijtc-670	157	10	system	system	NOUN
ijtc-670	157	11	if	if	SCONJ
ijtc-670	157	12	we	we	PRON
ijtc-670	157	13	rely	rely	VERB
ijtc-670	157	14	heavily	heavily	ADV
ijtc-670	157	15	on	on	ADP
ijtc-670	157	16	human	human	ADJ
ijtc-670	157	17	resources	resource	NOUN
ijtc-670	157	18	.	.	PUNCT
ijtc-670	158	1	with	with	ADP
ijtc-670	158	2	the	the	DET
ijtc-670	158	3	development	development	NOUN
ijtc-670	158	4	of	of	ADP
ijtc-670	158	5	the	the	DET
ijtc-670	158	6	increasing	increase	VERB
ijtc-670	158	7	number	number	NOUN
ijtc-670	158	8	of	of	ADP
ijtc-670	158	9	taxpayers	taxpayer	NOUN
ijtc-670	158	10	adopting	adopt	VERB
ijtc-670	158	11	the	the	DET
ijtc-670	158	12	use	use	NOUN
ijtc-670	158	13	of	of	ADP
ijtc-670	158	14	sustainable	sustainable	ADJ
ijtc-670	158	15	innovative	innovative	ADJ
ijtc-670	158	16	technology	technology	NOUN
ijtc-670	158	17	that	that	PRON
ijtc-670	158	18	can	can	AUX
ijtc-670	158	19	help	help	VERB
ijtc-670	158	20	simplify	simplify	VERB
ijtc-670	158	21	administrative	administrative	ADJ
ijtc-670	158	22	complexity	complexity	NOUN
ijtc-670	158	23	,	,	PUNCT
ijtc-670	158	24	the	the	DET
ijtc-670	158	25	tax	tax	NOUN
ijtc-670	158	26	authority	authority	NOUN
ijtc-670	158	27	can	can	AUX
ijtc-670	158	28	reduce	reduce	VERB
ijtc-670	158	29	the	the	DET
ijtc-670	158	30	need	need	NOUN
ijtc-670	158	31	for	for	ADP
ijtc-670	158	32	human	human	ADJ
ijtc-670	158	33	resources	resource	NOUN
ijtc-670	158	34	needed	need	VERB
ijtc-670	158	35	to	to	PART
ijtc-670	158	36	manage	manage	VERB
ijtc-670	158	37	the	the	DET
ijtc-670	158	38	implemented	implement	VERB
ijtc-670	158	39	system	system	NOUN
ijtc-670	158	40	.	.	PUNCT
ijtc-670	159	1	the	the	DET
ijtc-670	159	2	types	type	NOUN
ijtc-670	159	3	of	of	ADP
ijtc-670	159	4	technology	technology	NOUN
ijtc-670	159	5	currently	currently	ADV
ijtc-670	159	6	developing	develop	VERB
ijtc-670	159	7	and	and	CCONJ
ijtc-670	159	8	used	use	VERB
ijtc-670	159	9	as	as	ADP
ijtc-670	159	10	survey	survey	NOUN
ijtc-670	159	11	aspects	aspect	NOUN
ijtc-670	159	12	of	of	ADP
ijtc-670	159	13	innovative	innovative	ADJ
ijtc-670	159	14	technological	technological	ADJ
ijtc-670	159	15	developments	development	NOUN
ijtc-670	159	16	in	in	ADP
ijtc-670	159	17	the	the	DET
ijtc-670	159	18	application	application	NOUN
ijtc-670	159	19	of	of	ADP
ijtc-670	159	20	digital	digital	ADJ
ijtc-670	159	21	tax	tax	NOUN
ijtc-670	159	22	administration	administration	NOUN
ijtc-670	159	23	.	.	PUNCT
ijtc-670	160	1	http://www.pajak.go.id/	http://www.pajak.go.id/	NOUN
ijtc-670	160	2	utilization	utilization	NOUN
ijtc-670	160	3	of	of	ADP
ijtc-670	160	4	information	information	NOUN
ijtc-670	160	5	and	and	CCONJ
ijtc-670	160	6	communication	communication	NOUN
ijtc-670	160	7	technology	technology	NOUN
ijtc-670	160	8	in	in	ADP
ijtc-670	160	9	the	the	DET
ijtc-670	160	10	tax	tax	NOUN
ijtc-670	160	11	administration	administration	NOUN
ijtc-670	160	12	system	system	NOUN
ijtc-670	160	13	to	to	PART
ijtc-670	160	14	increase	increase	VERB
ijtc-670	160	15	taxpayer	taxpayer	NOUN
ijtc-670	160	16	compliance	compliance	NOUN
ijtc-670	160	17	djafri	djafri	ADJ
ijtc-670	160	18	,	,	PUNCT
ijtc-670	160	19	damawati	damawati	ADJ
ijtc-670	160	20	,	,	PUNCT
ijtc-670	160	21	suharto	suharto	PROPN
ijtc-670	160	22	,	,	PUNCT
ijtc-670	160	23	satwika	satwika	NOUN
ijtc-670	160	24	,	,	PUNCT
ijtc-670	160	25	and	and	CCONJ
ijtc-670	160	26	rahmatullah	rahmatullah	VERB
ijtc-670	160	27	22	22	NUM
ijtc-670	160	28	|	|	ADV
ijtc-670	160	29	ilomata	ilomata	PROPN
ijtc-670	160	30	international	international	ADJ
ijtc-670	160	31	journal	journal	NOUN
ijtc-670	160	32	of	of	ADP
ijtc-670	160	33	tax	tax	PROPN
ijtc-670	160	34	&	&	CCONJ
ijtc-670	160	35	accounting	accounting	PROPN
ijtc-670	160	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-670	160	37	blockchain	blockchain	PROPN
ijtc-670	160	38	is	be	AUX
ijtc-670	160	39	a	a	DET
ijtc-670	160	40	digital	digital	ADJ
ijtc-670	160	41	data	data	NOUN
ijtc-670	160	42	storage	storage	NOUN
ijtc-670	160	43	system	system	NOUN
ijtc-670	160	44	consisting	consist	VERB
ijtc-670	160	45	of	of	ADP
ijtc-670	160	46	transaction	transaction	NOUN
ijtc-670	160	47	records	record	NOUN
ijtc-670	160	48	or	or	CCONJ
ijtc-670	160	49	data	datum	NOUN
ijtc-670	160	50	spread	spread	VERB
ijtc-670	160	51	across	across	ADP
ijtc-670	160	52	the	the	DET
ijtc-670	160	53	internet	internet	NOUN
ijtc-670	160	54	using	use	VERB
ijtc-670	160	55	multiple	multiple	ADJ
ijtc-670	160	56	servers	server	NOUN
ijtc-670	160	57	(	(	PUNCT
ijtc-670	160	58	multiserver	multiserver	NOUN
ijtc-670	160	59	)	)	PUNCT
ijtc-670	160	60	.	.	PUNCT
ijtc-670	161	1	the	the	DET
ijtc-670	161	2	data	data	NOUN
ijtc-670	161	3	structure	structure	NOUN
ijtc-670	161	4	of	of	ADP
ijtc-670	161	5	the	the	DET
ijtc-670	161	6	blockchain	blockchain	PROPN
ijtc-670	161	7	is	be	AUX
ijtc-670	161	8	not	not	PART
ijtc-670	161	9	managed	manage	VERB
ijtc-670	161	10	or	or	CCONJ
ijtc-670	161	11	controlled	control	VERB
ijtc-670	161	12	by	by	ADP
ijtc-670	161	13	one	one	NUM
ijtc-670	161	14	party	party	NOUN
ijtc-670	161	15	but	but	CCONJ
ijtc-670	161	16	can	can	AUX
ijtc-670	161	17	be	be	AUX
ijtc-670	161	18	shared	share	VERB
ijtc-670	161	19	publicly	publicly	ADV
ijtc-670	161	20	and	and	CCONJ
ijtc-670	161	21	managed	manage	VERB
ijtc-670	161	22	globally	globally	ADV
ijtc-670	161	23	even	even	ADV
ijtc-670	161	24	at	at	ADP
ijtc-670	161	25	the	the	DET
ijtc-670	161	26	same	same	ADJ
ijtc-670	161	27	time	time	NOUN
ijtc-670	161	28	.	.	PUNCT
ijtc-670	162	1	using	use	VERB
ijtc-670	162	2	a	a	DET
ijtc-670	162	3	cryptographic	cryptographic	ADJ
ijtc-670	162	4	system	system	NOUN
ijtc-670	162	5	that	that	PRON
ijtc-670	162	6	forms	form	VERB
ijtc-670	162	7	a	a	DET
ijtc-670	162	8	network	network	NOUN
ijtc-670	162	9	and	and	CCONJ
ijtc-670	162	10	guarantees	guarantee	VERB
ijtc-670	162	11	the	the	DET
ijtc-670	162	12	security	security	NOUN
ijtc-670	162	13	of	of	ADP
ijtc-670	162	14	the	the	DET
ijtc-670	162	15	information	information	NOUN
ijtc-670	162	16	regarding	regard	VERB
ijtc-670	162	17	users	user	NOUN
ijtc-670	162	18	who	who	PRON
ijtc-670	162	19	send	send	VERB
ijtc-670	162	20	or	or	CCONJ
ijtc-670	162	21	receive	receive	VERB
ijtc-670	162	22	information	information	NOUN
ijtc-670	162	23	so	so	SCONJ
ijtc-670	162	24	that	that	SCONJ
ijtc-670	162	25	the	the	DET
ijtc-670	162	26	security	security	NOUN
ijtc-670	162	27	aspects	aspect	NOUN
ijtc-670	162	28	of	of	ADP
ijtc-670	162	29	making	make	VERB
ijtc-670	162	30	transactions	transaction	NOUN
ijtc-670	162	31	can	can	AUX
ijtc-670	162	32	be	be	AUX
ijtc-670	162	33	maintained	maintain	VERB
ijtc-670	162	34	with	with	ADP
ijtc-670	162	35	each	each	DET
ijtc-670	162	36	other	other	ADJ
ijtc-670	162	37	.	.	PUNCT
ijtc-670	163	1	the	the	DET
ijtc-670	163	2	use	use	NOUN
ijtc-670	163	3	of	of	ADP
ijtc-670	163	4	blockchain	blockchain	PROPN
ijtc-670	163	5	technology	technology	PROPN
ijtc-670	163	6	is	be	AUX
ijtc-670	163	7	widely	widely	ADV
ijtc-670	163	8	used	use	VERB
ijtc-670	163	9	by	by	ADP
ijtc-670	163	10	companies	company	NOUN
ijtc-670	163	11	in	in	ADP
ijtc-670	163	12	the	the	DET
ijtc-670	163	13	financial	financial	ADJ
ijtc-670	163	14	sector	sector	NOUN
ijtc-670	163	15	(	(	PUNCT
ijtc-670	163	16	banking	banking	NOUN
ijtc-670	163	17	)	)	PUNCT
ijtc-670	163	18	,	,	PUNCT
ijtc-670	163	19	logistics	logistic	NOUN
ijtc-670	163	20	,	,	PUNCT
ijtc-670	163	21	e	e	NOUN
ijtc-670	163	22	-	-	NOUN
ijtc-670	163	23	commerce	commerce	NOUN
ijtc-670	163	24	,	,	PUNCT
ijtc-670	163	25	and	and	CCONJ
ijtc-670	163	26	including	include	VERB
ijtc-670	163	27	in	in	ADP
ijtc-670	163	28	the	the	DET
ijtc-670	163	29	world	world	NOUN
ijtc-670	163	30	of	of	ADP
ijtc-670	163	31	taxation	taxation	NOUN
ijtc-670	163	32	(	(	PUNCT
ijtc-670	163	33	nemade	nemade	PROPN
ijtc-670	163	34	et	et	PROPN
ijtc-670	163	35	al	al	PROPN
ijtc-670	163	36	.	.	PROPN
ijtc-670	163	37	,	,	PUNCT
ijtc-670	163	38	2019	2019	NUM
ijtc-670	163	39	)	)	PUNCT
ijtc-670	163	40	.	.	PUNCT
ijtc-670	164	1	in	in	ADP
ijtc-670	164	2	facilitating	facilitate	VERB
ijtc-670	164	3	taxpayers	taxpayer	NOUN
ijtc-670	164	4	to	to	PART
ijtc-670	164	5	pay	pay	VERB
ijtc-670	164	6	taxes	taxis	NOUN
ijtc-670	164	7	and	and	CCONJ
ijtc-670	164	8	supporting	support	VERB
ijtc-670	164	9	the	the	DET
ijtc-670	164	10	transparency	transparency	NOUN
ijtc-670	164	11	of	of	ADP
ijtc-670	164	12	tax	tax	NOUN
ijtc-670	164	13	transactions	transaction	NOUN
ijtc-670	164	14	in	in	ADP
ijtc-670	164	15	indonesia	indonesia	PROPN
ijtc-670	164	16	.	.	PUNCT
ijtc-670	165	1	artificial	artificial	ADJ
ijtc-670	165	2	intelligence	intelligence	NOUN
ijtc-670	165	3	,	,	PUNCT
ijtc-670	165	4	the	the	DET
ijtc-670	165	5	application	application	NOUN
ijtc-670	165	6	of	of	ADP
ijtc-670	165	7	artificial	artificial	ADJ
ijtc-670	165	8	intelligence	intelligence	NOUN
ijtc-670	165	9	technology	technology	NOUN
ijtc-670	165	10	,	,	PUNCT
ijtc-670	165	11	can	can	AUX
ijtc-670	165	12	examine	examine	VERB
ijtc-670	165	13	large	large	ADJ
ijtc-670	165	14	amounts	amount	NOUN
ijtc-670	165	15	of	of	ADP
ijtc-670	165	16	data	datum	NOUN
ijtc-670	165	17	to	to	PART
ijtc-670	165	18	create	create	VERB
ijtc-670	165	19	a	a	DET
ijtc-670	165	20	database	database	NOUN
ijtc-670	165	21	that	that	PRON
ijtc-670	165	22	allows	allow	VERB
ijtc-670	165	23	regulators	regulator	NOUN
ijtc-670	165	24	to	to	PART
ijtc-670	165	25	carry	carry	VERB
ijtc-670	165	26	out	out	ADP
ijtc-670	165	27	supervision	supervision	NOUN
ijtc-670	165	28	in	in	ADP
ijtc-670	165	29	identifying	identify	VERB
ijtc-670	165	30	suspicious	suspicious	ADJ
ijtc-670	165	31	transactions	transaction	NOUN
ijtc-670	165	32	more	more	ADV
ijtc-670	165	33	practically	practically	ADV
ijtc-670	165	34	.	.	PUNCT
ijtc-670	166	1	chatbots	chatbot	NOUN
ijtc-670	166	2	,	,	PUNCT
ijtc-670	166	3	this	this	DET
ijtc-670	166	4	technology	technology	NOUN
ijtc-670	166	5	is	be	AUX
ijtc-670	166	6	a	a	DET
ijtc-670	166	7	conversation	conversation	NOUN
ijtc-670	166	8	products	product	NOUN
ijtc-670	166	9	using	use	VERB
ijtc-670	166	10	artificial	artificial	ADJ
ijtc-670	166	11	intelligence	intelligence	NOUN
ijtc-670	166	12	(	(	PUNCT
ijtc-670	166	13	ai	ai	NOUN
ijtc-670	166	14	)	)	PUNCT
ijtc-670	166	15	technology	technology	NOUN
ijtc-670	166	16	.	.	PUNCT
ijtc-670	167	1	the	the	DET
ijtc-670	167	2	existence	existence	NOUN
ijtc-670	167	3	of	of	ADP
ijtc-670	167	4	this	this	DET
ijtc-670	167	5	technology	technology	NOUN
ijtc-670	167	6	can	can	AUX
ijtc-670	167	7	connect	connect	VERB
ijtc-670	167	8	one	one	NUM
ijtc-670	167	9	party	party	NOUN
ijtc-670	167	10	to	to	ADP
ijtc-670	167	11	another	another	PRON
ijtc-670	167	12	,	,	PUNCT
ijtc-670	167	13	even	even	ADV
ijtc-670	167	14	though	though	SCONJ
ijtc-670	167	15	a	a	DET
ijtc-670	167	16	robot	robot	NOUN
ijtc-670	167	17	assists	assist	VERB
ijtc-670	167	18	it	it	PRON
ijtc-670	167	19	;	;	PUNCT
ijtc-670	167	20	the	the	DET
ijtc-670	167	21	resulting	result	VERB
ijtc-670	167	22	discussion	discussion	NOUN
ijtc-670	167	23	is	be	AUX
ijtc-670	167	24	designed	design	VERB
ijtc-670	167	25	in	in	ADP
ijtc-670	167	26	an	an	DET
ijtc-670	167	27	informal	informal	ADJ
ijtc-670	167	28	style	style	NOUN
ijtc-670	167	29	that	that	PRON
ijtc-670	167	30	is	be	AUX
ijtc-670	167	31	easy	easy	ADJ
ijtc-670	167	32	for	for	SCONJ
ijtc-670	167	33	users	user	NOUN
ijtc-670	167	34	to	to	PART
ijtc-670	167	35	learn	learn	VERB
ijtc-670	167	36	and	and	CCONJ
ijtc-670	167	37	understand	understand	VERB
ijtc-670	167	38	.	.	PUNCT
ijtc-670	168	1	biometric	biometric	ADJ
ijtc-670	168	2	identification	identification	NOUN
ijtc-670	168	3	this	this	DET
ijtc-670	168	4	technique	technique	NOUN
ijtc-670	168	5	can	can	AUX
ijtc-670	168	6	realize	realize	VERB
ijtc-670	168	7	transparency	transparency	NOUN
ijtc-670	168	8	and	and	CCONJ
ijtc-670	168	9	accountability	accountability	NOUN
ijtc-670	168	10	in	in	ADP
ijtc-670	168	11	the	the	DET
ijtc-670	168	12	financial	financial	ADJ
ijtc-670	168	13	transaction	transaction	NOUN
ijtc-670	168	14	process	process	NOUN
ijtc-670	168	15	with	with	ADP
ijtc-670	168	16	biometric	biometric	ADJ
ijtc-670	168	17	information	information	NOUN
ijtc-670	168	18	such	such	ADJ
ijtc-670	168	19	as	as	ADP
ijtc-670	168	20	fingerprint	fingerprint	NOUN
ijtc-670	168	21	recording	recording	NOUN
ijtc-670	168	22	,	,	PUNCT
ijtc-670	168	23	iris	iris	NOUN
ijtc-670	168	24	scanning	scanning	NOUN
ijtc-670	168	25	,	,	PUNCT
ijtc-670	168	26	and	and	CCONJ
ijtc-670	168	27	voice	voice	NOUN
ijtc-670	168	28	and	and	CCONJ
ijtc-670	168	29	facial	facial	ADJ
ijtc-670	168	30	recognition	recognition	NOUN
ijtc-670	168	31	.	.	PUNCT
ijtc-670	169	1	in	in	ADP
ijtc-670	169	2	the	the	DET
ijtc-670	169	3	field	field	NOUN
ijtc-670	169	4	of	of	ADP
ijtc-670	169	5	taxation	taxation	NOUN
ijtc-670	169	6	,	,	PUNCT
ijtc-670	169	7	in	in	ADP
ijtc-670	169	8	the	the	DET
ijtc-670	169	9	future	future	NOUN
ijtc-670	169	10	,	,	PUNCT
ijtc-670	169	11	by	by	ADP
ijtc-670	169	12	implementing	implement	VERB
ijtc-670	169	13	this	this	DET
ijtc-670	169	14	technology	technology	NOUN
ijtc-670	169	15	,	,	PUNCT
ijtc-670	169	16	the	the	DET
ijtc-670	169	17	government	government	NOUN
ijtc-670	169	18	,	,	PUNCT
ijtc-670	169	19	through	through	ADP
ijtc-670	169	20	the	the	DET
ijtc-670	169	21	tax	tax	NOUN
ijtc-670	169	22	authority	authority	NOUN
ijtc-670	169	23	,	,	PUNCT
ijtc-670	169	24	can	can	AUX
ijtc-670	169	25	make	make	VERB
ijtc-670	169	26	the	the	DET
ijtc-670	169	27	basis	basis	NOUN
ijtc-670	169	28	a	a	DET
ijtc-670	169	29	requirement	requirement	NOUN
ijtc-670	169	30	for	for	ADP
ijtc-670	169	31	accessing	access	VERB
ijtc-670	169	32	benefits	benefit	NOUN
ijtc-670	169	33	provided	provide	VERB
ijtc-670	169	34	by	by	ADP
ijtc-670	169	35	the	the	DET
ijtc-670	169	36	government	government	NOUN
ijtc-670	169	37	and	and	CCONJ
ijtc-670	169	38	filing	file	VERB
ijtc-670	169	39	income	income	NOUN
ijtc-670	169	40	taxes	taxis	NOUN
ijtc-670	169	41	.	.	PUNCT
ijtc-670	170	1	currently	currently	ADV
ijtc-670	170	2	,	,	PUNCT
ijtc-670	170	3	the	the	DET
ijtc-670	170	4	state	state	NOUN
ijtc-670	170	5	of	of	ADP
ijtc-670	170	6	india	india	PROPN
ijtc-670	170	7	has	have	AUX
ijtc-670	170	8	implemented	implement	VERB
ijtc-670	170	9	this	this	DET
ijtc-670	170	10	technology	technology	NOUN
ijtc-670	170	11	in	in	ADP
ijtc-670	170	12	the	the	DET
ijtc-670	170	13	field	field	NOUN
ijtc-670	170	14	of	of	ADP
ijtc-670	170	15	taxation	taxation	NOUN
ijtc-670	170	16	;	;	PUNCT
ijtc-670	170	17	this	this	DET
ijtc-670	170	18	technique	technique	NOUN
ijtc-670	170	19	is	be	AUX
ijtc-670	170	20	important	important	ADJ
ijtc-670	170	21	in	in	ADP
ijtc-670	170	22	the	the	DET
ijtc-670	170	23	process	process	NOUN
ijtc-670	170	24	of	of	ADP
ijtc-670	170	25	the	the	DET
ijtc-670	170	26	investigation	investigation	NOUN
ijtc-670	170	27	mechanism	mechanism	NOUN
ijtc-670	170	28	.	.	PUNCT
ijtc-670	171	1	4	4	X
ijtc-670	171	2	.	.	X
ijtc-670	171	3	utilization	utilization	NOUN
ijtc-670	171	4	of	of	ADP
ijtc-670	171	5	ict	ict	PROPN
ijtc-670	171	6	in	in	ADP
ijtc-670	171	7	the	the	DET
ijtc-670	171	8	tax	tax	NOUN
ijtc-670	171	9	administration	administration	NOUN
ijtc-670	171	10	system	system	NOUN
ijtc-670	171	11	in	in	ADP
ijtc-670	171	12	improving	improve	VERB
ijtc-670	171	13	taxpayer	taxpayer	NOUN
ijtc-670	171	14	compliance	compliance	NOUN
ijtc-670	171	15	the	the	DET
ijtc-670	171	16	author	author	NOUN
ijtc-670	171	17	intended	intend	VERB
ijtc-670	171	18	the	the	DET
ijtc-670	171	19	information	information	NOUN
ijtc-670	171	20	technology	technology	NOUN
ijtc-670	171	21	created	create	VERB
ijtc-670	171	22	by	by	ADP
ijtc-670	171	23	dgt	dgt	NOUN
ijtc-670	171	24	to	to	PART
ijtc-670	171	25	assist	assist	VERB
ijtc-670	171	26	taxpayers	taxpayer	NOUN
ijtc-670	171	27	in	in	ADP
ijtc-670	171	28	conducting	conduct	VERB
ijtc-670	171	29	tax	tax	NOUN
ijtc-670	171	30	transactions	transaction	NOUN
ijtc-670	171	31	,	,	PUNCT
ijtc-670	171	32	especially	especially	ADV
ijtc-670	171	33	in	in	ADP
ijtc-670	171	34	making	make	VERB
ijtc-670	171	35	espt	espt	NOUN
ijtc-670	171	36	.	.	PUNCT
ijtc-670	172	1	the	the	DET
ijtc-670	172	2	purpose	purpose	NOUN
ijtc-670	172	3	of	of	ADP
ijtc-670	172	4	using	use	VERB
ijtc-670	172	5	e	e	NOUN
ijtc-670	172	6	-	-	NOUN
ijtc-670	172	7	spt	spt	ADJ
ijtc-670	172	8	by	by	ADP
ijtc-670	172	9	wp	wp	PROPN
ijtc-670	172	10	is	be	AUX
ijtc-670	172	11	because	because	SCONJ
ijtc-670	172	12	it	it	PRON
ijtc-670	172	13	is	be	AUX
ijtc-670	172	14	required	require	VERB
ijtc-670	172	15	by	by	ADP
ijtc-670	172	16	kpp	kpp	PROPN
ijtc-670	172	17	to	to	PART
ijtc-670	172	18	use	use	VERB
ijtc-670	172	19	this	this	DET
ijtc-670	172	20	technology	technology	NOUN
ijtc-670	172	21	.	.	PUNCT
ijtc-670	173	1	companies	company	NOUN
ijtc-670	173	2	feel	feel	VERB
ijtc-670	173	3	enormous	enormous	ADJ
ijtc-670	173	4	benefits	benefit	NOUN
ijtc-670	173	5	in	in	ADP
ijtc-670	173	6	using	use	VERB
ijtc-670	173	7	information	information	NOUN
ijtc-670	173	8	technology	technology	NOUN
ijtc-670	173	9	,	,	PUNCT
ijtc-670	173	10	so	so	ADV
ijtc-670	173	11	using	use	VERB
ijtc-670	173	12	this	this	DET
ijtc-670	173	13	technology	technology	NOUN
ijtc-670	173	14	is	be	AUX
ijtc-670	173	15	not	not	PART
ijtc-670	173	16	a	a	DET
ijtc-670	173	17	loss	loss	NOUN
ijtc-670	173	18	,	,	PUNCT
ijtc-670	173	19	but	but	CCONJ
ijtc-670	173	20	on	on	ADP
ijtc-670	173	21	the	the	DET
ijtc-670	173	22	contrary	contrary	NOUN
ijtc-670	173	23	,	,	PUNCT
ijtc-670	173	24	it	it	PRON
ijtc-670	173	25	is	be	AUX
ijtc-670	173	26	a	a	DET
ijtc-670	173	27	good	good	ADJ
ijtc-670	173	28	thing	thing	NOUN
ijtc-670	173	29	.	.	PUNCT
ijtc-670	174	1	users	user	NOUN
ijtc-670	174	2	of	of	ADP
ijtc-670	174	3	this	this	DET
ijtc-670	174	4	technology	technology	NOUN
ijtc-670	174	5	feel	feel	VERB
ijtc-670	174	6	the	the	DET
ijtc-670	174	7	work	work	NOUN
ijtc-670	174	8	that	that	PRON
ijtc-670	174	9	feels	feel	VERB
ijtc-670	174	10	easier	easy	ADJ
ijtc-670	174	11	.	.	PUNCT
ijtc-670	175	1	users	user	NOUN
ijtc-670	175	2	experience	experience	VERB
ijtc-670	175	3	enormous	enormous	ADJ
ijtc-670	175	4	benefits	benefit	NOUN
ijtc-670	175	5	with	with	ADP
ijtc-670	175	6	the	the	DET
ijtc-670	175	7	existence	existence	NOUN
ijtc-670	175	8	of	of	ADP
ijtc-670	175	9	this	this	DET
ijtc-670	175	10	information	information	NOUN
ijtc-670	175	11	technology	technology	NOUN
ijtc-670	175	12	.	.	PUNCT
ijtc-670	176	1	when	when	SCONJ
ijtc-670	176	2	viewed	view	VERB
ijtc-670	176	3	from	from	ADP
ijtc-670	176	4	the	the	DET
ijtc-670	176	5	point	point	NOUN
ijtc-670	176	6	of	of	ADP
ijtc-670	176	7	view	view	NOUN
ijtc-670	176	8	of	of	ADP
ijtc-670	176	9	taxpayer	taxpayer	NOUN
ijtc-670	176	10	compliance	compliance	NOUN
ijtc-670	176	11	,	,	PUNCT
ijtc-670	176	12	it	it	PRON
ijtc-670	176	13	is	be	AUX
ijtc-670	176	14	increasingly	increasingly	ADV
ijtc-670	176	15	self	self	NOUN
ijtc-670	176	16	-	-	PUNCT
ijtc-670	176	17	compliant	compliant	NOUN
ijtc-670	176	18	with	with	ADP
ijtc-670	176	19	the	the	DET
ijtc-670	176	20	existence	existence	NOUN
ijtc-670	176	21	of	of	ADP
ijtc-670	176	22	this	this	DET
ijtc-670	176	23	information	information	NOUN
ijtc-670	176	24	technology	technology	NOUN
ijtc-670	176	25	.	.	PUNCT
ijtc-670	177	1	as	as	SCONJ
ijtc-670	177	2	stated	state	VERB
ijtc-670	177	3	in	in	ADP
ijtc-670	177	4	the	the	DET
ijtc-670	177	5	theoretical	theoretical	ADJ
ijtc-670	177	6	basis	basis	NOUN
ijtc-670	177	7	,	,	PUNCT
ijtc-670	177	8	dgt	dgt	PROPN
ijtc-670	177	9	has	have	VERB
ijtc-670	177	10	3	3	NUM
ijtc-670	177	11	strategies	strategy	NOUN
ijtc-670	177	12	in	in	ADP
ijtc-670	177	13	order	order	NOUN
ijtc-670	177	14	to	to	PART
ijtc-670	177	15	increase	increase	VERB
ijtc-670	177	16	tax	tax	NOUN
ijtc-670	177	17	compliance	compliance	NOUN
ijtc-670	177	18	,	,	PUNCT
ijtc-670	177	19	namely	namely	ADV
ijtc-670	177	20	:	:	PUNCT
ijtc-670	177	21	1	1	X
ijtc-670	177	22	.	.	X
ijtc-670	177	23	increasing	increase	VERB
ijtc-670	177	24	voluntary	voluntary	ADJ
ijtc-670	177	25	compliance	compliance	NOUN
ijtc-670	177	26	.	.	PUNCT
ijtc-670	178	1	2	2	X
ijtc-670	178	2	.	.	X
ijtc-670	178	3	maintaining	maintain	VERB
ijtc-670	178	4	(	(	PUNCT
ijtc-670	178	5	maintaining	maintain	VERB
ijtc-670	178	6	)	)	PUNCT
ijtc-670	178	7	compliance	compliance	NOUN
ijtc-670	178	8	of	of	ADP
ijtc-670	178	9	compliant	compliant	ADJ
ijtc-670	178	10	taxpayers	taxpayer	NOUN
ijtc-670	178	11	,	,	PUNCT
ijtc-670	178	12	3	3	X
ijtc-670	178	13	.	.	X
ijtc-670	178	14	counteract	counteract	VERB
ijtc-670	178	15	non	non	ADJ
ijtc-670	178	16	-	-	NOUN
ijtc-670	178	17	compliance	compliance	NOUN
ijtc-670	178	18	of	of	ADP
ijtc-670	178	19	obedient	obedient	ADJ
ijtc-670	178	20	taxpayers	taxpayer	NOUN
ijtc-670	178	21	.	.	PUNCT
ijtc-670	179	1	applications	application	NOUN
ijtc-670	179	2	in	in	ADP
ijtc-670	179	3	the	the	DET
ijtc-670	179	4	form	form	NOUN
ijtc-670	179	5	of	of	ADP
ijtc-670	179	6	e	e	NOUN
ijtc-670	179	7	-	-	NOUN
ijtc-670	179	8	spt	spt	ADJ
ijtc-670	179	9	are	be	AUX
ijtc-670	179	10	often	often	ADV
ijtc-670	179	11	the	the	DET
ijtc-670	179	12	main	main	ADJ
ijtc-670	179	13	figures	figure	NOUN
ijtc-670	179	14	in	in	ADP
ijtc-670	179	15	the	the	DET
ijtc-670	179	16	use	use	NOUN
ijtc-670	179	17	of	of	ADP
ijtc-670	179	18	information	information	NOUN
ijtc-670	179	19	technology	technology	NOUN
ijtc-670	179	20	.	.	PUNCT
ijtc-670	180	1	not	not	PART
ijtc-670	180	2	all	all	DET
ijtc-670	180	3	technologies	technology	NOUN
ijtc-670	180	4	made	make	VERB
ijtc-670	180	5	by	by	ADP
ijtc-670	180	6	dgt	dgt	PROPN
ijtc-670	180	7	are	be	AUX
ijtc-670	180	8	used	use	VERB
ijtc-670	180	9	optimally	optimally	ADV
ijtc-670	180	10	by	by	ADP
ijtc-670	180	11	wp	wp	NOUN
ijtc-670	180	12	;	;	PUNCT
ijtc-670	180	13	only	only	ADV
ijtc-670	180	14	technologies	technologie	VERB
ijtc-670	180	15	utilization	utilization	NOUN
ijtc-670	180	16	of	of	ADP
ijtc-670	180	17	information	information	NOUN
ijtc-670	180	18	and	and	CCONJ
ijtc-670	180	19	communication	communication	NOUN
ijtc-670	180	20	technology	technology	NOUN
ijtc-670	180	21	in	in	ADP
ijtc-670	180	22	the	the	DET
ijtc-670	180	23	tax	tax	NOUN
ijtc-670	180	24	administration	administration	NOUN
ijtc-670	180	25	system	system	NOUN
ijtc-670	180	26	to	to	PART
ijtc-670	180	27	increase	increase	VERB
ijtc-670	180	28	taxpayer	taxpayer	NOUN
ijtc-670	180	29	compliance	compliance	NOUN
ijtc-670	180	30	djafri	djafri	ADJ
ijtc-670	180	31	,	,	PUNCT
ijtc-670	180	32	damawati	damawati	ADJ
ijtc-670	180	33	,	,	PUNCT
ijtc-670	180	34	suharto	suharto	PROPN
ijtc-670	180	35	,	,	PUNCT
ijtc-670	180	36	satwika	satwika	NOUN
ijtc-670	180	37	,	,	PUNCT
ijtc-670	180	38	and	and	CCONJ
ijtc-670	180	39	rahmatullah	rahmatullah	VERB
ijtc-670	180	40	23	23	NUM
ijtc-670	181	1	|	|	ADV
ijtc-670	181	2	ilomata	ilomata	PROPN
ijtc-670	181	3	international	international	ADJ
ijtc-670	181	4	journal	journal	NOUN
ijtc-670	181	5	of	of	ADP
ijtc-670	181	6	tax	tax	PROPN
ijtc-670	181	7	&	&	CCONJ
ijtc-670	181	8	accounting	accounting	PROPN
ijtc-670	181	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-670	181	10	considered	consider	VERB
ijtc-670	181	11	important	important	ADJ
ijtc-670	181	12	,	,	PUNCT
ijtc-670	181	13	such	such	ADJ
ijtc-670	181	14	as	as	ADP
ijtc-670	181	15	e	e	NOUN
ijtc-670	181	16	-	-	NOUN
ijtc-670	181	17	spt	spt	ADJ
ijtc-670	181	18	,	,	PUNCT
ijtc-670	181	19	are	be	AUX
ijtc-670	181	20	because	because	SCONJ
ijtc-670	181	21	other	other	ADJ
ijtc-670	181	22	information	information	NOUN
ijtc-670	181	23	technologies	technology	NOUN
ijtc-670	181	24	are	be	AUX
ijtc-670	181	25	not	not	PART
ijtc-670	181	26	directly	directly	ADV
ijtc-670	181	27	related	relate	VERB
ijtc-670	181	28	to	to	ADP
ijtc-670	181	29	reporting	reporting	NOUN
ijtc-670	181	30	or	or	CCONJ
ijtc-670	181	31	tax	tax	NOUN
ijtc-670	181	32	transactions	transaction	NOUN
ijtc-670	181	33	.	.	PUNCT
ijtc-670	182	1	e	e	X
ijtc-670	182	2	-	-	NOUN
ijtc-670	182	3	spt	spt	PROPN
ijtc-670	182	4	is	be	AUX
ijtc-670	182	5	a	a	DET
ijtc-670	182	6	free	free	ADJ
ijtc-670	182	7	application	application	NOUN
ijtc-670	182	8	provided	provide	VERB
ijtc-670	182	9	by	by	ADP
ijtc-670	182	10	the	the	DET
ijtc-670	182	11	dgt	dgt	NOUN
ijtc-670	182	12	to	to	PART
ijtc-670	182	13	help	help	VERB
ijtc-670	182	14	taxpayers	taxpayer	NOUN
ijtc-670	182	15	make	make	VERB
ijtc-670	182	16	annual	annual	ADJ
ijtc-670	182	17	reports	report	NOUN
ijtc-670	182	18	or	or	CCONJ
ijtc-670	182	19	tax	tax	NOUN
ijtc-670	182	20	returns	return	NOUN
ijtc-670	182	21	.	.	PUNCT
ijtc-670	183	1	following	follow	VERB
ijtc-670	183	2	what	what	PRON
ijtc-670	183	3	has	have	AUX
ijtc-670	183	4	been	be	AUX
ijtc-670	183	5	stated	state	VERB
ijtc-670	183	6	in	in	ADP
ijtc-670	183	7	the	the	DET
ijtc-670	183	8	dgt	dgt	PROPN
ijtc-670	183	9	strategy	strategy	NOUN
ijtc-670	183	10	map	map	NOUN
ijtc-670	183	11	,	,	PUNCT
ijtc-670	183	12	technology	technology	NOUN
ijtc-670	183	13	is	be	AUX
ijtc-670	183	14	one	one	NUM
ijtc-670	183	15	of	of	ADP
ijtc-670	183	16	dgt	dgt	NOUN
ijtc-670	183	17	's	's	PART
ijtc-670	183	18	strategies	strategy	NOUN
ijtc-670	183	19	to	to	PART
ijtc-670	183	20	increase	increase	VERB
ijtc-670	183	21	compliance	compliance	NOUN
ijtc-670	183	22	.	.	PUNCT
ijtc-670	184	1	this	this	DET
ijtc-670	184	2	research	research	NOUN
ijtc-670	184	3	also	also	ADV
ijtc-670	184	4	shows	show	VERB
ijtc-670	184	5	the	the	DET
ijtc-670	184	6	same	same	ADJ
ijtc-670	184	7	results	result	NOUN
ijtc-670	184	8	,	,	PUNCT
ijtc-670	184	9	which	which	PRON
ijtc-670	184	10	can	can	AUX
ijtc-670	184	11	be	be	AUX
ijtc-670	184	12	seen	see	VERB
ijtc-670	184	13	in	in	ADP
ijtc-670	184	14	the	the	DET
ijtc-670	184	15	relationship	relationship	NOUN
ijtc-670	184	16	between	between	ADP
ijtc-670	184	17	information	information	NOUN
ijtc-670	184	18	technology	technology	NOUN
ijtc-670	184	19	and	and	CCONJ
ijtc-670	184	20	compliance	compliance	NOUN
ijtc-670	184	21	.	.	PUNCT
ijtc-670	185	1	the	the	DET
ijtc-670	185	2	use	use	NOUN
ijtc-670	185	3	of	of	ADP
ijtc-670	185	4	information	information	NOUN
ijtc-670	185	5	technology	technology	NOUN
ijtc-670	185	6	by	by	ADP
ijtc-670	185	7	taxpayers	taxpayer	NOUN
ijtc-670	185	8	can	can	AUX
ijtc-670	185	9	improve	improve	VERB
ijtc-670	185	10	performance	performance	NOUN
ijtc-670	185	11	in	in	ADP
ijtc-670	185	12	tax	tax	NOUN
ijtc-670	185	13	reporting	reporting	NOUN
ijtc-670	185	14	.	.	PUNCT
ijtc-670	186	1	information	information	NOUN
ijtc-670	186	2	technology	technology	NOUN
ijtc-670	186	3	makes	make	VERB
ijtc-670	186	4	it	it	PRON
ijtc-670	186	5	easy	easy	ADJ
ijtc-670	186	6	to	to	PART
ijtc-670	186	7	make	make	VERB
ijtc-670	186	8	tax	tax	NOUN
ijtc-670	186	9	reports	report	NOUN
ijtc-670	186	10	or	or	CCONJ
ijtc-670	186	11	tax	tax	NOUN
ijtc-670	186	12	returns	return	NOUN
ijtc-670	186	13	.	.	PUNCT
ijtc-670	187	1	users	user	NOUN
ijtc-670	187	2	feel	feel	VERB
ijtc-670	187	3	that	that	SCONJ
ijtc-670	187	4	this	this	DET
ijtc-670	187	5	information	information	NOUN
ijtc-670	187	6	technology	technology	NOUN
ijtc-670	187	7	can	can	AUX
ijtc-670	187	8	make	make	VERB
ijtc-670	187	9	the	the	DET
ijtc-670	187	10	user	user	NOUN
ijtc-670	187	11	's	's	PART
ijtc-670	187	12	jobs	job	NOUN
ijtc-670	187	13	easier	easy	ADJ
ijtc-670	187	14	.	.	PUNCT
ijtc-670	188	1	the	the	DET
ijtc-670	188	2	tendency	tendency	NOUN
ijtc-670	188	3	to	to	PART
ijtc-670	188	4	use	use	VERB
ijtc-670	188	5	information	information	NOUN
ijtc-670	188	6	technology	technology	NOUN
ijtc-670	188	7	in	in	ADP
ijtc-670	188	8	e	e	NOUN
ijtc-670	188	9	-	-	NOUN
ijtc-670	188	10	spt	spt	ADJ
ijtc-670	188	11	is	be	AUX
ijtc-670	188	12	quite	quite	ADV
ijtc-670	188	13	high	high	ADJ
ijtc-670	188	14	because	because	SCONJ
ijtc-670	188	15	e	e	NOUN
ijtc-670	188	16	-	-	NOUN
ijtc-670	188	17	spt	spt	NOUN
ijtc-670	188	18	is	be	AUX
ijtc-670	188	19	one	one	NUM
ijtc-670	188	20	of	of	ADP
ijtc-670	188	21	the	the	DET
ijtc-670	188	22	technologies	technology	NOUN
ijtc-670	188	23	directly	directly	ADV
ijtc-670	188	24	related	relate	VERB
ijtc-670	188	25	to	to	ADP
ijtc-670	188	26	tax	tax	NOUN
ijtc-670	188	27	transactions	transaction	NOUN
ijtc-670	188	28	,	,	PUNCT
ijtc-670	188	29	and	and	CCONJ
ijtc-670	188	30	e	e	X
ijtc-670	188	31	-	-	NOUN
ijtc-670	188	32	spt	spt	NOUN
ijtc-670	188	33	spoils	spoil	VERB
ijtc-670	188	34	its	its	PRON
ijtc-670	188	35	users	user	NOUN
ijtc-670	188	36	.	.	PUNCT
ijtc-670	189	1	e	e	X
ijtc-670	189	2	-	-	NOUN
ijtc-670	189	3	spt	spt	ADJ
ijtc-670	189	4	users	user	NOUN
ijtc-670	189	5	feel	feel	VERB
ijtc-670	189	6	the	the	DET
ijtc-670	189	7	benefits	benefit	NOUN
ijtc-670	189	8	of	of	ADP
ijtc-670	189	9	using	use	VERB
ijtc-670	189	10	the	the	DET
ijtc-670	189	11	e	e	NOUN
ijtc-670	189	12	-	-	NOUN
ijtc-670	189	13	spt	spt	NOUN
ijtc-670	189	14	.	.	PUNCT
ijtc-670	190	1	reporting	report	VERB
ijtc-670	190	2	taxpayers	taxpayer	NOUN
ijtc-670	190	3	with	with	ADP
ijtc-670	190	4	varying	vary	VERB
ijtc-670	190	5	amounts	amount	NOUN
ijtc-670	190	6	of	of	ADP
ijtc-670	190	7	tax	tax	NOUN
ijtc-670	190	8	charged	charge	VERB
ijtc-670	190	9	by	by	ADP
ijtc-670	190	10	the	the	DET
ijtc-670	190	11	dgt	dgt	NOUN
ijtc-670	190	12	does	do	AUX
ijtc-670	190	13	not	not	PART
ijtc-670	190	14	affect	affect	VERB
ijtc-670	190	15	their	their	PRON
ijtc-670	190	16	utilization	utilization	NOUN
ijtc-670	190	17	,	,	PUNCT
ijtc-670	190	18	so	so	SCONJ
ijtc-670	190	19	both	both	DET
ijtc-670	190	20	taxpayers	taxpayer	NOUN
ijtc-670	190	21	with	with	ADP
ijtc-670	190	22	high	high	ADJ
ijtc-670	190	23	tax	tax	NOUN
ijtc-670	190	24	values	value	NOUN
ijtc-670	190	25	and	and	CCONJ
ijtc-670	190	26	taxpayers	taxpayer	NOUN
ijtc-670	190	27	with	with	ADP
ijtc-670	190	28	low	low	ADJ
ijtc-670	190	29	tax	tax	NOUN
ijtc-670	190	30	values	value	NOUN
ijtc-670	190	31	feel	feel	VERB
ijtc-670	190	32	the	the	DET
ijtc-670	190	33	same	same	ADJ
ijtc-670	190	34	workload	workload	NOUN
ijtc-670	190	35	.	.	PUNCT
ijtc-670	191	1	even	even	ADV
ijtc-670	191	2	though	though	SCONJ
ijtc-670	191	3	one	one	NUM
ijtc-670	191	4	form	form	NOUN
ijtc-670	191	5	still	still	ADV
ijtc-670	191	6	has	have	VERB
ijtc-670	191	7	to	to	PART
ijtc-670	191	8	be	be	AUX
ijtc-670	191	9	typed	type	VERB
ijtc-670	191	10	manually	manually	ADV
ijtc-670	191	11	using	use	VERB
ijtc-670	191	12	a	a	DET
ijtc-670	191	13	tape	tape	NOUN
ijtc-670	191	14	typewriter	typewriter	NOUN
ijtc-670	191	15	,	,	PUNCT
ijtc-670	191	16	this	this	PRON
ijtc-670	191	17	is	be	AUX
ijtc-670	191	18	fine	fine	ADJ
ijtc-670	191	19	with	with	ADP
ijtc-670	191	20	the	the	DET
ijtc-670	191	21	satisfaction	satisfaction	NOUN
ijtc-670	191	22	of	of	ADP
ijtc-670	191	23	a	a	DET
ijtc-670	191	24	technology	technology	NOUN
ijtc-670	191	25	user	user	NOUN
ijtc-670	191	26	who	who	PRON
ijtc-670	191	27	has	have	AUX
ijtc-670	191	28	started	start	VERB
ijtc-670	191	29	to	to	PART
ijtc-670	191	30	develop	develop	VERB
ijtc-670	191	31	among	among	ADP
ijtc-670	191	32	taxpayers	taxpayer	NOUN
ijtc-670	191	33	.	.	PUNCT
ijtc-670	192	1	tax	tax	NOUN
ijtc-670	192	2	information	information	NOUN
ijtc-670	192	3	technology	technology	NOUN
ijtc-670	192	4	plays	play	VERB
ijtc-670	192	5	a	a	DET
ijtc-670	192	6	role	role	NOUN
ijtc-670	192	7	in	in	ADP
ijtc-670	192	8	increasing	increase	VERB
ijtc-670	192	9	taxpayer	taxpayer	NOUN
ijtc-670	192	10	compliance	compliance	NOUN
ijtc-670	192	11	with	with	ADP
ijtc-670	192	12	taxes	taxis	NOUN
ijtc-670	192	13	.	.	PUNCT
ijtc-670	193	1	various	various	ADJ
ijtc-670	193	2	benefits	benefit	NOUN
ijtc-670	193	3	and	and	CCONJ
ijtc-670	193	4	conveniences	convenience	NOUN
ijtc-670	193	5	in	in	ADP
ijtc-670	193	6	information	information	NOUN
ijtc-670	193	7	technology	technology	NOUN
ijtc-670	193	8	enable	enable	VERB
ijtc-670	193	9	companies	company	NOUN
ijtc-670	193	10	to	to	PART
ijtc-670	193	11	complete	complete	VERB
ijtc-670	193	12	their	their	PRON
ijtc-670	193	13	tasks	task	NOUN
ijtc-670	193	14	more	more	ADV
ijtc-670	193	15	quickly	quickly	ADV
ijtc-670	193	16	and	and	CCONJ
ijtc-670	193	17	precisely	precisely	ADV
ijtc-670	193	18	.	.	PUNCT
ijtc-670	194	1	tax	tax	NOUN
ijtc-670	194	2	calculations	calculation	NOUN
ijtc-670	194	3	that	that	PRON
ijtc-670	194	4	are	be	AUX
ijtc-670	194	5	likely	likely	ADJ
ijtc-670	194	6	to	to	PART
ijtc-670	194	7	be	be	AUX
ijtc-670	194	8	correct	correct	ADJ
ijtc-670	194	9	are	be	AUX
ijtc-670	194	10	certainly	certainly	ADV
ijtc-670	194	11	presented	present	VERB
ijtc-670	194	12	in	in	ADP
ijtc-670	194	13	the	the	DET
ijtc-670	194	14	report	report	NOUN
ijtc-670	194	15	.	.	PUNCT
ijtc-670	195	1	this	this	PRON
ijtc-670	195	2	is	be	AUX
ijtc-670	195	3	because	because	SCONJ
ijtc-670	195	4	this	this	DET
ijtc-670	195	5	application	application	NOUN
ijtc-670	195	6	already	already	ADV
ijtc-670	195	7	has	have	VERB
ijtc-670	195	8	the	the	DET
ijtc-670	195	9	percentage	percentage	NOUN
ijtc-670	195	10	of	of	ADP
ijtc-670	195	11	tax	tax	NOUN
ijtc-670	195	12	deductions	deduction	NOUN
ijtc-670	195	13	imposed	impose	VERB
ijtc-670	195	14	by	by	ADP
ijtc-670	195	15	the	the	DET
ijtc-670	195	16	state	state	NOUN
ijtc-670	195	17	on	on	ADP
ijtc-670	195	18	companies	company	NOUN
ijtc-670	195	19	.	.	PUNCT
ijtc-670	196	1	this	this	DET
ijtc-670	196	2	application	application	NOUN
ijtc-670	196	3	does	do	AUX
ijtc-670	196	4	not	not	PART
ijtc-670	196	5	provide	provide	VERB
ijtc-670	196	6	loopholes	loophole	NOUN
ijtc-670	196	7	for	for	SCONJ
ijtc-670	196	8	users	user	NOUN
ijtc-670	196	9	to	to	PART
ijtc-670	196	10	commit	commit	VERB
ijtc-670	196	11	fraud	fraud	NOUN
ijtc-670	196	12	.	.	PUNCT
ijtc-670	197	1	information	information	NOUN
ijtc-670	197	2	technology	technology	NOUN
ijtc-670	197	3	created	create	VERB
ijtc-670	197	4	by	by	ADP
ijtc-670	197	5	dgt	dgt	PROPN
ijtc-670	197	6	can	can	AUX
ijtc-670	197	7	be	be	AUX
ijtc-670	197	8	said	say	VERB
ijtc-670	197	9	to	to	PART
ijtc-670	197	10	force	force	VERB
ijtc-670	197	11	its	its	PRON
ijtc-670	197	12	users	user	NOUN
ijtc-670	197	13	to	to	PART
ijtc-670	197	14	comply	comply	VERB
ijtc-670	197	15	.	.	PUNCT
ijtc-670	198	1	that	that	DET
ijtc-670	198	2	coercion	coercion	NOUN
ijtc-670	198	3	makes	make	VERB
ijtc-670	198	4	them	they	PRON
ijtc-670	198	5	have	have	VERB
ijtc-670	198	6	to	to	PART
ijtc-670	198	7	follow	follow	VERB
ijtc-670	198	8	the	the	DET
ijtc-670	198	9	existing	exist	VERB
ijtc-670	198	10	rules	rule	NOUN
ijtc-670	198	11	,	,	PUNCT
ijtc-670	198	12	whether	whether	SCONJ
ijtc-670	198	13	they	they	PRON
ijtc-670	198	14	want	want	VERB
ijtc-670	198	15	to	to	ADP
ijtc-670	198	16	or	or	CCONJ
ijtc-670	198	17	not	not	PART
ijtc-670	198	18	.	.	PUNCT
ijtc-670	199	1	information	information	NOUN
ijtc-670	199	2	technology	technology	NOUN
ijtc-670	199	3	is	be	AUX
ijtc-670	199	4	one	one	NUM
ijtc-670	199	5	of	of	ADP
ijtc-670	199	6	dgt	dgt	NOUN
ijtc-670	199	7	's	's	PART
ijtc-670	199	8	strategies	strategy	NOUN
ijtc-670	199	9	in	in	ADP
ijtc-670	199	10	order	order	NOUN
ijtc-670	199	11	to	to	PART
ijtc-670	199	12	increase	increase	VERB
ijtc-670	199	13	taxation	taxation	NOUN
ijtc-670	199	14	.	.	PUNCT
ijtc-670	200	1	conclusion	conclusion	NOUN
ijtc-670	200	2	of	of	ADP
ijtc-670	200	3	course	course	NOUN
ijtc-670	200	4	,	,	PUNCT
ijtc-670	200	5	the	the	DET
ijtc-670	200	6	purpose	purpose	NOUN
ijtc-670	200	7	of	of	ADP
ijtc-670	200	8	the	the	DET
ijtc-670	200	9	government	government	NOUN
ijtc-670	200	10	's	's	PART
ijtc-670	200	11	modern	modern	ADJ
ijtc-670	200	12	tax	tax	NOUN
ijtc-670	200	13	administration	administration	NOUN
ijtc-670	200	14	,	,	PUNCT
ijtc-670	200	15	which	which	PRON
ijtc-670	200	16	the	the	DET
ijtc-670	200	17	government	government	NOUN
ijtc-670	200	18	carries	carry	VERB
ijtc-670	200	19	out	out	ADP
ijtc-670	200	20	,	,	PUNCT
ijtc-670	200	21	is	be	AUX
ijtc-670	200	22	not	not	PART
ijtc-670	200	23	merely	merely	ADV
ijtc-670	200	24	to	to	PART
ijtc-670	200	25	seek	seek	VERB
ijtc-670	200	26	and	and	CCONJ
ijtc-670	200	27	achieve	achieve	VERB
ijtc-670	200	28	the	the	DET
ijtc-670	200	29	optimization	optimization	NOUN
ijtc-670	200	30	of	of	ADP
ijtc-670	200	31	tax	tax	NOUN
ijtc-670	200	32	collection	collection	NOUN
ijtc-670	200	33	alone	alone	ADV
ijtc-670	200	34	.	.	PUNCT
ijtc-670	201	1	another	another	DET
ijtc-670	201	2	aspect	aspect	NOUN
ijtc-670	201	3	is	be	AUX
ijtc-670	201	4	important	important	ADJ
ijtc-670	201	5	to	to	PART
ijtc-670	201	6	be	be	AUX
ijtc-670	201	7	carried	carry	VERB
ijtc-670	201	8	out	out	ADP
ijtc-670	201	9	together	together	ADV
ijtc-670	201	10	towards	towards	ADP
ijtc-670	201	11	a	a	DET
ijtc-670	201	12	change	change	NOUN
ijtc-670	201	13	in	in	ADP
ijtc-670	201	14	the	the	DET
ijtc-670	201	15	taxation	taxation	NOUN
ijtc-670	201	16	paradigm	paradigm	NOUN
ijtc-670	201	17	;	;	PUNCT
ijtc-670	201	18	regulations	regulation	NOUN
ijtc-670	201	19	,	,	PUNCT
ijtc-670	201	20	procedures	procedure	NOUN
ijtc-670	201	21	,	,	PUNCT
ijtc-670	201	22	and	and	CCONJ
ijtc-670	201	23	tax	tax	NOUN
ijtc-670	201	24	activities	activity	NOUN
ijtc-670	201	25	are	be	AUX
ijtc-670	201	26	also	also	ADV
ijtc-670	201	27	continuously	continuously	ADV
ijtc-670	201	28	directed	direct	VERB
ijtc-670	201	29	at	at	ADP
ijtc-670	201	30	improving	improve	VERB
ijtc-670	201	31	services	service	NOUN
ijtc-670	201	32	so	so	SCONJ
ijtc-670	201	33	that	that	SCONJ
ijtc-670	201	34	they	they	PRON
ijtc-670	201	35	become	become	VERB
ijtc-670	201	36	business	business	NOUN
ijtc-670	201	37	-	-	PUNCT
ijtc-670	201	38	friendly	friendly	ADJ
ijtc-670	201	39	for	for	ADP
ijtc-670	201	40	the	the	DET
ijtc-670	201	41	community	community	NOUN
ijtc-670	201	42	,	,	PUNCT
ijtc-670	201	43	particularly	particularly	ADV
ijtc-670	201	44	for	for	ADP
ijtc-670	201	45	people	people	NOUN
ijtc-670	201	46	who	who	PRON
ijtc-670	201	47	are	be	AUX
ijtc-670	201	48	in	in	ADP
ijtc-670	201	49	business	business	NOUN
ijtc-670	201	50	for	for	ADP
ijtc-670	201	51	themselves	themselves	PRON
ijtc-670	201	52	.	.	PUNCT
ijtc-670	202	1	the	the	DET
ijtc-670	202	2	use	use	NOUN
ijtc-670	202	3	of	of	ADP
ijtc-670	202	4	information	information	NOUN
ijtc-670	202	5	technology	technology	NOUN
ijtc-670	202	6	by	by	ADP
ijtc-670	202	7	taxpayers	taxpayer	NOUN
ijtc-670	202	8	as	as	ADP
ijtc-670	202	9	a	a	DET
ijtc-670	202	10	tool	tool	NOUN
ijtc-670	202	11	that	that	PRON
ijtc-670	202	12	can	can	AUX
ijtc-670	202	13	help	help	VERB
ijtc-670	202	14	them	they	PRON
ijtc-670	202	15	undertake	undertake	VERB
ijtc-670	202	16	tax	tax	NOUN
ijtc-670	202	17	transactions	transaction	NOUN
ijtc-670	202	18	is	be	AUX
ijtc-670	202	19	a	a	DET
ijtc-670	202	20	possibility	possibility	NOUN
ijtc-670	202	21	.	.	PUNCT
ijtc-670	203	1	the	the	DET
ijtc-670	203	2	application	application	NOUN
ijtc-670	203	3	of	of	ADP
ijtc-670	203	4	an	an	DET
ijtc-670	203	5	electronic	electronic	ADJ
ijtc-670	203	6	tax	tax	NOUN
ijtc-670	203	7	system	system	NOUN
ijtc-670	203	8	,	,	PUNCT
ijtc-670	203	9	which	which	PRON
ijtc-670	203	10	may	may	AUX
ijtc-670	203	11	include	include	VERB
ijtc-670	203	12	e	e	NOUN
ijtc-670	203	13	-	-	NOUN
ijtc-670	203	14	registration	registration	NOUN
ijtc-670	203	15	,	,	PUNCT
ijtc-670	203	16	e	e	NOUN
ijtc-670	203	17	-	-	NOUN
ijtc-670	203	18	spt	spt	ADJ
ijtc-670	203	19	,	,	PUNCT
ijtc-670	203	20	e	e	NOUN
ijtc-670	203	21	-	-	NOUN
ijtc-670	203	22	filing	filing	NOUN
ijtc-670	203	23	,	,	PUNCT
ijtc-670	203	24	and	and	CCONJ
ijtc-670	203	25	e	e	NOUN
ijtc-670	203	26	-	-	NOUN
ijtc-670	203	27	payment	payment	NOUN
ijtc-670	203	28	,	,	PUNCT
ijtc-670	203	29	as	as	ADV
ijtc-670	203	30	well	well	ADV
ijtc-670	203	31	as	as	ADP
ijtc-670	203	32	the	the	DET
ijtc-670	203	33	utilization	utilization	NOUN
ijtc-670	203	34	of	of	ADP
ijtc-670	203	35	blockchain	blockchain	PROPN
ijtc-670	203	36	technology	technology	PROPN
ijtc-670	203	37	,	,	PUNCT
ijtc-670	203	38	artificial	artificial	ADJ
ijtc-670	203	39	intelligence	intelligence	NOUN
ijtc-670	203	40	(	(	PUNCT
ijtc-670	203	41	ai	ai	NOUN
ijtc-670	203	42	)	)	PUNCT
ijtc-670	203	43	,	,	PUNCT
ijtc-670	203	44	chatbots	chatbot	NOUN
ijtc-670	203	45	,	,	PUNCT
ijtc-670	203	46	and	and	CCONJ
ijtc-670	203	47	biometric	biometric	ADJ
ijtc-670	203	48	identification	identification	NOUN
ijtc-670	203	49	,	,	PUNCT
ijtc-670	203	50	is	be	AUX
ijtc-670	203	51	one	one	NUM
ijtc-670	203	52	way	way	NOUN
ijtc-670	203	53	that	that	PRON
ijtc-670	203	54	information	information	NOUN
ijtc-670	203	55	and	and	CCONJ
ijtc-670	203	56	communications	communication	NOUN
ijtc-670	203	57	technology	technology	NOUN
ijtc-670	203	58	can	can	AUX
ijtc-670	203	59	be	be	AUX
ijtc-670	203	60	used	use	VERB
ijtc-670	203	61	in	in	ADP
ijtc-670	203	62	the	the	DET
ijtc-670	203	63	tax	tax	NOUN
ijtc-670	203	64	administration	administration	NOUN
ijtc-670	203	65	system	system	NOUN
ijtc-670	203	66	.	.	PUNCT
ijtc-670	204	1	reference	reference	NOUN
ijtc-670	204	2	alm	alm	PROPN
ijtc-670	204	3	,	,	PUNCT
ijtc-670	204	4	j.	j.	PROPN
ijtc-670	204	5	(	(	PUNCT
ijtc-670	204	6	2019	2019	NUM
ijtc-670	204	7	)	)	PUNCT
ijtc-670	204	8	.	.	PUNCT
ijtc-670	205	1	tax	tax	NOUN
ijtc-670	205	2	compliance	compliance	NOUN
ijtc-670	205	3	and	and	CCONJ
ijtc-670	205	4	administration	administration	NOUN
ijtc-670	205	5	.	.	PUNCT
ijtc-670	206	1	in	in	ADP
ijtc-670	206	2	handbook	handbook	NOUN
ijtc-670	206	3	on	on	ADP
ijtc-670	206	4	taxation	taxation	NOUN
ijtc-670	206	5	(	(	PUNCT
ijtc-670	206	6	pp	pp	ADJ
ijtc-670	206	7	.	.	PUNCT
ijtc-670	207	1	741–768	741–768	NUM
ijtc-670	207	2	)	)	PUNCT
ijtc-670	207	3	.	.	PUNCT
ijtc-670	208	1	routledge	routledge	PROPN
ijtc-670	208	2	.	.	PUNCT
ijtc-670	209	1	astana	astana	PROPN
ijtc-670	209	2	,	,	PUNCT
ijtc-670	209	3	w.	w.	PROPN
ijtc-670	209	4	s.	s.	PROPN
ijtc-670	209	5	,	,	PUNCT
ijtc-670	209	6	&	&	CCONJ
ijtc-670	209	7	merkusiwati	merkusiwati	PROPN
ijtc-670	209	8	,	,	PUNCT
ijtc-670	209	9	n.	n.	PROPN
ijtc-670	209	10	k.	k.	PROPN
ijtc-670	209	11	l.	l.	PROPN
ijtc-670	209	12	a.	a.	PROPN
ijtc-670	209	13	(	(	PUNCT
ijtc-670	209	14	2017	2017	NUM
ijtc-670	209	15	)	)	PUNCT
ijtc-670	209	16	.	.	PUNCT
ijtc-670	210	1	pengaruh	pengaruh	PROPN
ijtc-670	210	2	penerapan	penerapan	PROPN
ijtc-670	210	3	sistem	sistem	PROPN
ijtc-670	210	4	administrasi	administrasi	NOUN
ijtc-670	210	5	utilization	utilization	NOUN
ijtc-670	210	6	of	of	ADP
ijtc-670	210	7	information	information	NOUN
ijtc-670	210	8	and	and	CCONJ
ijtc-670	210	9	communication	communication	NOUN
ijtc-670	210	10	technology	technology	NOUN
ijtc-670	210	11	in	in	ADP
ijtc-670	210	12	the	the	DET
ijtc-670	210	13	tax	tax	NOUN
ijtc-670	210	14	administration	administration	NOUN
ijtc-670	210	15	system	system	NOUN
ijtc-670	210	16	to	to	PART
ijtc-670	210	17	increase	increase	VERB
ijtc-670	210	18	taxpayer	taxpayer	NOUN
ijtc-670	210	19	compliance	compliance	NOUN
ijtc-670	210	20	djafri	djafri	ADJ
ijtc-670	210	21	,	,	PUNCT
ijtc-670	210	22	damawati	damawati	ADJ
ijtc-670	210	23	,	,	PUNCT
ijtc-670	210	24	suharto	suharto	PROPN
ijtc-670	210	25	,	,	PUNCT
ijtc-670	210	26	satwika	satwika	NOUN
ijtc-670	210	27	,	,	PUNCT
ijtc-670	210	28	and	and	CCONJ
ijtc-670	210	29	rahmatullah	rahmatullah	VERB
ijtc-670	210	30	24	24	NUM
ijtc-670	210	31	|	|	ADV
ijtc-670	210	32	ilomata	ilomata	PROPN
ijtc-670	210	33	international	international	ADJ
ijtc-670	210	34	journal	journal	NOUN
ijtc-670	210	35	of	of	ADP
ijtc-670	210	36	tax	tax	PROPN
ijtc-670	210	37	&	&	CCONJ
ijtc-670	210	38	accounting	accounting	PROPN
ijtc-670	210	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-670	210	40	perpajakan	perpajakan	VERB
ijtc-670	210	41	modern	modern	ADJ
ijtc-670	210	42	dan	dan	PROPN
ijtc-670	210	43	kesadaran	kesadaran	PROPN
ijtc-670	210	44	wajib	wajib	PROPN
ijtc-670	211	1	pajak	pajak	PROPN
ijtc-670	211	2	pada	pada	PROPN
ijtc-670	211	3	kepatuhan	kepatuhan	PROPN
ijtc-670	211	4	wajib	wajib	PROPN
ijtc-670	211	5	pajak	pajak	PROPN
ijtc-670	211	6	.	.	PUNCT
ijtc-670	212	1	e	e	X
ijtc-670	212	2	-	-	ADJ
ijtc-670	212	3	jurnal	jurnal	ADJ
ijtc-670	212	4	akuntansi	akuntansi	NOUN
ijtc-670	212	5	,	,	PUNCT
ijtc-670	212	6	18(1	18(1	NUM
ijtc-670	212	7	)	)	PUNCT
ijtc-670	212	8	,	,	PUNCT
ijtc-670	212	9	818–846	818–846	NUM
ijtc-670	212	10	.	.	PUNCT
ijtc-670	213	1	bhuasiri	bhuasiri	NOUN
ijtc-670	213	2	,	,	PUNCT
ijtc-670	213	3	w.	w.	PROPN
ijtc-670	213	4	,	,	PUNCT
ijtc-670	213	5	zo	zo	PROPN
ijtc-670	213	6	,	,	PUNCT
ijtc-670	213	7	h.	h.	PROPN
ijtc-670	213	8	,	,	PUNCT
ijtc-670	213	9	lee	lee	PROPN
ijtc-670	213	10	,	,	PUNCT
ijtc-670	213	11	h.	h.	PROPN
ijtc-670	213	12	,	,	PUNCT
ijtc-670	213	13	&	&	CCONJ
ijtc-670	213	14	ciganek	ciganek	ADJ
ijtc-670	213	15	,	,	PUNCT
ijtc-670	213	16	a.	a.	NOUN
ijtc-670	213	17	p.	p.	NOUN
ijtc-670	213	18	(	(	PUNCT
ijtc-670	213	19	2016	2016	NUM
ijtc-670	213	20	)	)	PUNCT
ijtc-670	213	21	.	.	PUNCT
ijtc-670	214	1	user	user	NOUN
ijtc-670	214	2	acceptance	acceptance	NOUN
ijtc-670	214	3	of	of	ADP
ijtc-670	214	4	e	e	NOUN
ijtc-670	214	5	-	-	NOUN
ijtc-670	214	6	government	government	ADJ
ijtc-670	214	7	services	service	NOUN
ijtc-670	214	8	:	:	PUNCT
ijtc-670	214	9	examining	examine	VERB
ijtc-670	214	10	an	an	DET
ijtc-670	214	11	e	e	NOUN
ijtc-670	214	12	-	-	NOUN
ijtc-670	214	13	tax	tax	ADJ
ijtc-670	214	14	filing	filing	NOUN
ijtc-670	214	15	and	and	CCONJ
ijtc-670	214	16	payment	payment	NOUN
ijtc-670	214	17	system	system	NOUN
ijtc-670	214	18	in	in	ADP
ijtc-670	214	19	thailand	thailand	PROPN
ijtc-670	214	20	.	.	PUNCT
ijtc-670	215	1	information	information	NOUN
ijtc-670	215	2	technology	technology	NOUN
ijtc-670	215	3	for	for	ADP
ijtc-670	215	4	development	development	NOUN
ijtc-670	215	5	,	,	PUNCT
ijtc-670	215	6	22(4	22(4	NUM
ijtc-670	215	7	)	)	PUNCT
ijtc-670	215	8	,	,	PUNCT
ijtc-670	215	9	672–695	672–695	NUM
ijtc-670	215	10	.	.	PUNCT
ijtc-670	216	1	coltman	coltman	PROPN
ijtc-670	216	2	,	,	PUNCT
ijtc-670	216	3	t.	t.	PROPN
ijtc-670	216	4	,	,	PUNCT
ijtc-670	216	5	tallon	tallon	PROPN
ijtc-670	216	6	,	,	PUNCT
ijtc-670	216	7	p.	p.	PROPN
ijtc-670	216	8	,	,	PUNCT
ijtc-670	216	9	sharma	sharma	PROPN
ijtc-670	216	10	,	,	PUNCT
ijtc-670	216	11	r.	r.	PROPN
ijtc-670	216	12	,	,	PUNCT
ijtc-670	216	13	&	&	CCONJ
ijtc-670	216	14	queiroz	queiroz	ADV
ijtc-670	216	15	,	,	PUNCT
ijtc-670	216	16	m.	m.	NOUN
ijtc-670	216	17	(	(	PUNCT
ijtc-670	216	18	2015	2015	NUM
ijtc-670	216	19	)	)	PUNCT
ijtc-670	216	20	.	.	PUNCT
ijtc-670	217	1	strategic	strategic	ADJ
ijtc-670	217	2	it	it	PRON
ijtc-670	217	3	alignment	alignment	NOUN
ijtc-670	217	4	:	:	PUNCT
ijtc-670	217	5	twenty	twenty	NUM
ijtc-670	217	6	-	-	PUNCT
ijtc-670	217	7	five	five	NUM
ijtc-670	217	8	years	year	NOUN
ijtc-670	217	9	on	on	ADP
ijtc-670	217	10	.	.	PUNCT
ijtc-670	218	1	in	in	ADP
ijtc-670	218	2	journal	journal	PROPN
ijtc-670	218	3	of	of	ADP
ijtc-670	218	4	information	information	NOUN
ijtc-670	218	5	technology	technology	NOUN
ijtc-670	218	6	(	(	PUNCT
ijtc-670	218	7	vol	vol	NOUN
ijtc-670	218	8	.	.	PROPN
ijtc-670	218	9	30	30	NUM
ijtc-670	218	10	,	,	PUNCT
ijtc-670	218	11	issue	issue	NOUN
ijtc-670	218	12	2	2	NUM
ijtc-670	218	13	,	,	PUNCT
ijtc-670	218	14	pp	pp	ADJ
ijtc-670	218	15	.	.	PUNCT
ijtc-670	218	16	91–100	91–100	NUM
ijtc-670	218	17	)	)	PUNCT
ijtc-670	218	18	.	.	PUNCT
ijtc-670	219	1	springer	springer	NOUN
ijtc-670	219	2	.	.	PUNCT
ijtc-670	220	1	daba	daba	PROPN
ijtc-670	220	2	,	,	PUNCT
ijtc-670	220	3	d.	d.	PROPN
ijtc-670	220	4	,	,	PUNCT
ijtc-670	220	5	&	&	CCONJ
ijtc-670	220	6	mishra	mishra	PROPN
ijtc-670	220	7	,	,	PUNCT
ijtc-670	220	8	d.	d.	PROPN
ijtc-670	220	9	k.	k.	PROPN
ijtc-670	220	10	(	(	PUNCT
ijtc-670	220	11	2014	2014	NUM
ijtc-670	220	12	)	)	PUNCT
ijtc-670	220	13	.	.	PUNCT
ijtc-670	221	1	tax	tax	NOUN
ijtc-670	221	2	reforms	reform	NOUN
ijtc-670	221	3	and	and	CCONJ
ijtc-670	221	4	tax	tax	NOUN
ijtc-670	221	5	revenues	revenue	NOUN
ijtc-670	221	6	performance	performance	NOUN
ijtc-670	221	7	in	in	ADP
ijtc-670	221	8	ethiopia	ethiopia	PROPN
ijtc-670	221	9	.	.	PUNCT
ijtc-670	222	1	journal	journal	PROPN
ijtc-670	222	2	of	of	ADP
ijtc-670	222	3	economics	economic	NOUN
ijtc-670	222	4	and	and	CCONJ
ijtc-670	222	5	sustainable	sustainable	ADJ
ijtc-670	222	6	development	development	NOUN
ijtc-670	222	7	,	,	PUNCT
ijtc-670	222	8	5(13	5(13	NUM
ijtc-670	222	9	)	)	PUNCT
ijtc-670	222	10	,	,	PUNCT
ijtc-670	222	11	11–19	11–19	NUM
ijtc-670	222	12	.	.	PUNCT
ijtc-670	223	1	dowling	dowling	PROPN
ijtc-670	223	2	,	,	PUNCT
ijtc-670	223	3	g.	g.	PROPN
ijtc-670	223	4	r.	r.	PROPN
ijtc-670	223	5	(	(	PUNCT
ijtc-670	223	6	2014	2014	NUM
ijtc-670	223	7	)	)	PUNCT
ijtc-670	223	8	.	.	PUNCT
ijtc-670	224	1	the	the	DET
ijtc-670	224	2	curious	curious	ADJ
ijtc-670	224	3	case	case	NOUN
ijtc-670	224	4	of	of	ADP
ijtc-670	224	5	corporate	corporate	ADJ
ijtc-670	224	6	tax	tax	NOUN
ijtc-670	224	7	avoidance	avoidance	NOUN
ijtc-670	224	8	:	:	PUNCT
ijtc-670	224	9	is	be	AUX
ijtc-670	224	10	it	it	PRON
ijtc-670	224	11	socially	socially	ADV
ijtc-670	224	12	irresponsible	irresponsible	ADJ
ijtc-670	224	13	?	?	PUNCT
ijtc-670	225	1	journal	journal	NOUN
ijtc-670	225	2	of	of	ADP
ijtc-670	225	3	business	business	NOUN
ijtc-670	225	4	ethics	ethic	NOUN
ijtc-670	225	5	,	,	PUNCT
ijtc-670	225	6	124(1	124(1	NUM
ijtc-670	225	7	)	)	PUNCT
ijtc-670	225	8	,	,	PUNCT
ijtc-670	225	9	173–184	173–184	NUM
ijtc-670	225	10	.	.	PUNCT
ijtc-670	226	1	drnevich	drnevich	PROPN
ijtc-670	226	2	,	,	PUNCT
ijtc-670	226	3	p.	p.	PROPN
ijtc-670	226	4	l.	l.	PROPN
ijtc-670	226	5	,	,	PUNCT
ijtc-670	226	6	&	&	CCONJ
ijtc-670	226	7	croson	croson	PROPN
ijtc-670	226	8	,	,	PUNCT
ijtc-670	226	9	d.	d.	PROPN
ijtc-670	226	10	c.	c.	PROPN
ijtc-670	226	11	(	(	PUNCT
ijtc-670	226	12	2013	2013	NUM
ijtc-670	226	13	)	)	PUNCT
ijtc-670	226	14	.	.	PUNCT
ijtc-670	227	1	information	information	NOUN
ijtc-670	227	2	technology	technology	NOUN
ijtc-670	227	3	and	and	CCONJ
ijtc-670	227	4	business	business	NOUN
ijtc-670	227	5	-	-	PUNCT
ijtc-670	227	6	level	level	NOUN
ijtc-670	227	7	strategy	strategy	NOUN
ijtc-670	227	8	:	:	PUNCT
ijtc-670	227	9	toward	toward	ADP
ijtc-670	227	10	an	an	DET
ijtc-670	227	11	integrated	integrate	VERB
ijtc-670	227	12	theoretical	theoretical	ADJ
ijtc-670	227	13	perspective	perspective	NOUN
ijtc-670	227	14	.	.	PUNCT
ijtc-670	228	1	mis	mis	PROPN
ijtc-670	228	2	quarterly	quarterly	PROPN
ijtc-670	228	3	,	,	PUNCT
ijtc-670	228	4	483–509	483–509	NUM
ijtc-670	228	5	.	.	PUNCT
ijtc-670	229	1	fjeldstad	fjeldstad	PROPN
ijtc-670	229	2	,	,	PUNCT
ijtc-670	229	3	o.-h	o.-h	PROPN
ijtc-670	229	4	.	.	PUNCT
ijtc-670	230	1	(	(	PUNCT
ijtc-670	230	2	2013	2013	NUM
ijtc-670	230	3	)	)	PUNCT
ijtc-670	230	4	.	.	PUNCT
ijtc-670	231	1	taxation	taxation	NOUN
ijtc-670	231	2	and	and	CCONJ
ijtc-670	231	3	development	development	NOUN
ijtc-670	231	4	:	:	PUNCT
ijtc-670	231	5	a	a	DET
ijtc-670	231	6	review	review	NOUN
ijtc-670	231	7	of	of	ADP
ijtc-670	231	8	donor	donor	NOUN
ijtc-670	231	9	support	support	NOUN
ijtc-670	231	10	to	to	PART
ijtc-670	231	11	strengthen	strengthen	VERB
ijtc-670	231	12	tax	tax	NOUN
ijtc-670	231	13	systems	system	NOUN
ijtc-670	231	14	in	in	ADP
ijtc-670	231	15	developing	develop	VERB
ijtc-670	231	16	countries	country	NOUN
ijtc-670	231	17	.	.	PUNCT
ijtc-670	232	1	gadenne	gadenne	PROPN
ijtc-670	232	2	,	,	PUNCT
ijtc-670	232	3	l.	l.	PROPN
ijtc-670	232	4	(	(	PUNCT
ijtc-670	232	5	2017	2017	NUM
ijtc-670	232	6	)	)	PUNCT
ijtc-670	232	7	.	.	PUNCT
ijtc-670	233	1	tax	tax	VERB
ijtc-670	233	2	me	i	PRON
ijtc-670	233	3	,	,	PUNCT
ijtc-670	233	4	but	but	CCONJ
ijtc-670	233	5	spend	spend	VERB
ijtc-670	233	6	wisely	wisely	ADV
ijtc-670	233	7	?	?	PUNCT
ijtc-670	234	1	sources	source	NOUN
ijtc-670	234	2	of	of	ADP
ijtc-670	234	3	public	public	ADJ
ijtc-670	234	4	finance	finance	NOUN
ijtc-670	234	5	and	and	CCONJ
ijtc-670	234	6	government	government	NOUN
ijtc-670	234	7	accountability	accountability	NOUN
ijtc-670	234	8	.	.	PUNCT
ijtc-670	235	1	american	american	ADJ
ijtc-670	235	2	economic	economic	PROPN
ijtc-670	235	3	journal	journal	PROPN
ijtc-670	235	4	:	:	PUNCT
ijtc-670	235	5	applied	apply	VERB
ijtc-670	235	6	economics	economic	NOUN
ijtc-670	235	7	,	,	PUNCT
ijtc-670	235	8	274–314	274–314	NUM
ijtc-670	235	9	.	.	PUNCT
ijtc-670	236	1	gao	gao	PROPN
ijtc-670	236	2	,	,	PUNCT
ijtc-670	236	3	p.	p.	PROPN
ijtc-670	236	4	,	,	PUNCT
ijtc-670	236	5	&	&	CCONJ
ijtc-670	236	6	ma	ma	PROPN
ijtc-670	236	7	,	,	PUNCT
ijtc-670	236	8	j.	j.	PROPN
ijtc-670	236	9	(	(	PUNCT
ijtc-670	236	10	2015	2015	NUM
ijtc-670	236	11	)	)	PUNCT
ijtc-670	236	12	.	.	PUNCT
ijtc-670	237	1	china	china	PROPN
ijtc-670	237	2	:	:	PUNCT
ijtc-670	237	3	toward	toward	ADP
ijtc-670	237	4	the	the	DET
ijtc-670	237	5	new	new	ADJ
ijtc-670	237	6	stage	stage	NOUN
ijtc-670	237	7	of	of	ADP
ijtc-670	237	8	improving	improve	VERB
ijtc-670	237	9	its	its	PRON
ijtc-670	237	10	tax	tax	NOUN
ijtc-670	237	11	system	system	NOUN
ijtc-670	237	12	.	.	PUNCT
ijtc-670	238	1	journal	journal	NOUN
ijtc-670	238	2	of	of	ADP
ijtc-670	238	3	tax	tax	NOUN
ijtc-670	238	4	reform	reform	NOUN
ijtc-670	238	5	.	.	PUNCT
ijtc-670	239	1	2015	2015	NUM
ijtc-670	239	2	.	.	PUNCT
ijtc-670	240	1	т	т	X
ijtc-670	240	2	.	.	NOUN
ijtc-670	240	3	1	1	NUM
ijtc-670	240	4	.	.	NUM
ijtc-670	240	5	№	№	ADJ
ijtc-670	240	6	2	2	NUM
ijtc-670	240	7	-	-	SYM
ijtc-670	240	8	3	3	NUM
ijtc-670	240	9	,	,	PUNCT
ijtc-670	240	10	1(2–3	1(2–3	NUM
ijtc-670	240	11	)	)	PUNCT
ijtc-670	240	12	,	,	PUNCT
ijtc-670	240	13	145–160	145–160	NUM
ijtc-670	240	14	.	.	PUNCT
ijtc-670	240	15	gobena	gobena	PROPN
ijtc-670	240	16	,	,	PUNCT
ijtc-670	240	17	l.	l.	PROPN
ijtc-670	240	18	b.	b.	PROPN
ijtc-670	240	19	,	,	PUNCT
ijtc-670	240	20	&	&	CCONJ
ijtc-670	240	21	van	van	PROPN
ijtc-670	240	22	dijke	dijke	PROPN
ijtc-670	240	23	,	,	PUNCT
ijtc-670	240	24	m.	m.	NOUN
ijtc-670	240	25	(	(	PUNCT
ijtc-670	240	26	2017	2017	NUM
ijtc-670	240	27	)	)	PUNCT
ijtc-670	240	28	.	.	PUNCT
ijtc-670	241	1	fear	fear	NOUN
ijtc-670	241	2	and	and	CCONJ
ijtc-670	241	3	caring	caring	ADJ
ijtc-670	241	4	:	:	PUNCT
ijtc-670	241	5	procedural	procedural	ADJ
ijtc-670	241	6	justice	justice	NOUN
ijtc-670	241	7	,	,	PUNCT
ijtc-670	241	8	trust	trust	NOUN
ijtc-670	241	9	,	,	PUNCT
ijtc-670	241	10	and	and	CCONJ
ijtc-670	241	11	collective	collective	ADJ
ijtc-670	241	12	identification	identification	NOUN
ijtc-670	241	13	as	as	ADP
ijtc-670	241	14	antecedents	antecedent	NOUN
ijtc-670	241	15	of	of	ADP
ijtc-670	241	16	voluntary	voluntary	ADJ
ijtc-670	241	17	tax	tax	NOUN
ijtc-670	241	18	compliance	compliance	NOUN
ijtc-670	241	19	.	.	PUNCT
ijtc-670	242	1	journal	journal	NOUN
ijtc-670	242	2	of	of	ADP
ijtc-670	242	3	economic	economic	ADJ
ijtc-670	242	4	psychology	psychology	NOUN
ijtc-670	242	5	,	,	PUNCT
ijtc-670	242	6	62	62	NUM
ijtc-670	242	7	,	,	PUNCT
ijtc-670	242	8	1–16	1–16	PROPN
ijtc-670	242	9	.	.	PUNCT
ijtc-670	243	1	guha	guha	PROPN
ijtc-670	243	2	,	,	PUNCT
ijtc-670	243	3	j.	j.	PROPN
ijtc-670	243	4	,	,	PUNCT
ijtc-670	243	5	&	&	CCONJ
ijtc-670	243	6	chakrabarti	chakrabarti	PROPN
ijtc-670	243	7	,	,	PUNCT
ijtc-670	243	8	b.	b.	PROPN
ijtc-670	243	9	(	(	PUNCT
ijtc-670	243	10	2014	2014	NUM
ijtc-670	243	11	)	)	PUNCT
ijtc-670	243	12	.	.	PUNCT
ijtc-670	244	1	making	make	VERB
ijtc-670	244	2	e	e	NOUN
ijtc-670	244	3	-	-	NOUN
ijtc-670	244	4	government	government	ADJ
ijtc-670	244	5	work	work	NOUN
ijtc-670	244	6	:	:	PUNCT
ijtc-670	244	7	adopting	adopt	VERB
ijtc-670	244	8	the	the	DET
ijtc-670	244	9	network	network	NOUN
ijtc-670	244	10	approach	approach	NOUN
ijtc-670	244	11	.	.	PUNCT
ijtc-670	245	1	government	government	NOUN
ijtc-670	245	2	information	information	NOUN
ijtc-670	245	3	quarterly	quarterly	ADV
ijtc-670	245	4	,	,	PUNCT
ijtc-670	245	5	31(2	31(2	NUM
ijtc-670	245	6	)	)	PUNCT
ijtc-670	245	7	,	,	PUNCT
ijtc-670	245	8	327–336	327–336	NUM
ijtc-670	245	9	.	.	PUNCT
ijtc-670	246	1	hajawiyah	hajawiyah	NOUN
ijtc-670	246	2	,	,	PUNCT
ijtc-670	246	3	a.	a.	NOUN
ijtc-670	246	4	,	,	PUNCT
ijtc-670	246	5	suryarini	suryarini	NOUN
ijtc-670	246	6	,	,	PUNCT
ijtc-670	246	7	t.	t.	PROPN
ijtc-670	246	8	,	,	PUNCT
ijtc-670	246	9	&	&	CCONJ
ijtc-670	246	10	tarmudji	tarmudji	PROPN
ijtc-670	246	11	,	,	PUNCT
ijtc-670	246	12	t.	t.	PROPN
ijtc-670	246	13	(	(	PUNCT
ijtc-670	246	14	2021	2021	NUM
ijtc-670	246	15	)	)	PUNCT
ijtc-670	246	16	.	.	PUNCT
ijtc-670	247	1	analysis	analysis	NOUN
ijtc-670	247	2	of	of	ADP
ijtc-670	247	3	a	a	DET
ijtc-670	247	4	tax	tax	NOUN
ijtc-670	247	5	amnesty	amnesty	NOUN
ijtc-670	247	6	’s	’s	PART
ijtc-670	247	7	effectiveness	effectiveness	NOUN
ijtc-670	247	8	in	in	ADP
ijtc-670	247	9	indonesia	indonesia	PROPN
ijtc-670	247	10	.	.	PROPN
ijtc-670	248	1	journal	journal	PROPN
ijtc-670	248	2	of	of	ADP
ijtc-670	248	3	international	international	ADJ
ijtc-670	248	4	accounting	accounting	NOUN
ijtc-670	248	5	,	,	PUNCT
ijtc-670	248	6	auditing	auditing	NOUN
ijtc-670	248	7	and	and	CCONJ
ijtc-670	248	8	taxation	taxation	NOUN
ijtc-670	248	9	,	,	PUNCT
ijtc-670	248	10	44	44	NUM
ijtc-670	248	11	,	,	PUNCT
ijtc-670	248	12	100415	100415	NUM
ijtc-670	248	13	.	.	PUNCT
ijtc-670	249	1	helhel	helhel	PROPN
ijtc-670	249	2	,	,	PUNCT
ijtc-670	249	3	y.	y.	PROPN
ijtc-670	249	4	,	,	PUNCT
ijtc-670	249	5	&	&	CCONJ
ijtc-670	249	6	ahmed	ahmed	PROPN
ijtc-670	249	7	,	,	PUNCT
ijtc-670	249	8	y.	y.	PROPN
ijtc-670	249	9	(	(	PUNCT
ijtc-670	249	10	2014	2014	NUM
ijtc-670	249	11	)	)	PUNCT
ijtc-670	249	12	.	.	PUNCT
ijtc-670	250	1	factors	factor	NOUN
ijtc-670	250	2	affecting	affect	VERB
ijtc-670	250	3	tax	tax	NOUN
ijtc-670	250	4	attitudes	attitude	NOUN
ijtc-670	250	5	and	and	CCONJ
ijtc-670	250	6	tax	tax	NOUN
ijtc-670	250	7	compliance	compliance	NOUN
ijtc-670	250	8	:	:	PUNCT
ijtc-670	250	9	a	a	DET
ijtc-670	250	10	survey	survey	NOUN
ijtc-670	250	11	study	study	NOUN
ijtc-670	250	12	in	in	ADP
ijtc-670	250	13	yemen	yemen	PROPN
ijtc-670	250	14	.	.	PUNCT
ijtc-670	251	1	european	european	PROPN
ijtc-670	251	2	journal	journal	PROPN
ijtc-670	251	3	of	of	ADP
ijtc-670	251	4	business	business	NOUN
ijtc-670	251	5	and	and	CCONJ
ijtc-670	251	6	management	management	NOUN
ijtc-670	251	7	,	,	PUNCT
ijtc-670	251	8	6(22	6(22	NUM
ijtc-670	251	9	)	)	PUNCT
ijtc-670	251	10	,	,	PUNCT
ijtc-670	251	11	48–58	48–58	PROPN
ijtc-670	251	12	.	.	PUNCT
ijtc-670	252	1	ismawati	ismawati	PROPN
ijtc-670	252	2	,	,	PUNCT
ijtc-670	252	3	a.	a.	PROPN
ijtc-670	252	4	d.	d.	PROPN
ijtc-670	252	5	(	(	PUNCT
ijtc-670	252	6	2022	2022	NUM
ijtc-670	252	7	)	)	PUNCT
ijtc-670	252	8	.	.	PUNCT
ijtc-670	253	1	effect	effect	NOUN
ijtc-670	253	2	of	of	ADP
ijtc-670	253	3	corporate	corporate	ADJ
ijtc-670	253	4	social	social	ADJ
ijtc-670	253	5	responsibility	responsibility	NOUN
ijtc-670	253	6	,	,	PUNCT
ijtc-670	253	7	capital	capital	NOUN
ijtc-670	253	8	intensity	intensity	NOUN
ijtc-670	253	9	,	,	PUNCT
ijtc-670	253	10	independent	independent	ADJ
ijtc-670	253	11	commissioner	commissioner	NOUN
ijtc-670	253	12	and	and	CCONJ
ijtc-670	253	13	profitability	profitability	NOUN
ijtc-670	253	14	on	on	ADP
ijtc-670	253	15	tax	tax	NOUN
ijtc-670	253	16	avoidance	avoidance	NOUN
ijtc-670	253	17	(	(	PUNCT
ijtc-670	253	18	study	study	NOUN
ijtc-670	253	19	on	on	ADP
ijtc-670	253	20	food	food	NOUN
ijtc-670	253	21	and	and	CCONJ
ijtc-670	253	22	beverage	beverage	NOUN
ijtc-670	253	23	companies	company	NOUN
ijtc-670	253	24	listed	list	VERB
ijtc-670	253	25	on	on	ADP
ijtc-670	253	26	the	the	DET
ijtc-670	253	27	indonesia	indonesia	PROPN
ijtc-670	253	28	stock	stock	PROPN
ijtc-670	253	29	exchange	exchange	NOUN
ijtc-670	253	30	in	in	ADP
ijtc-670	253	31	2017–2020	2017–2020	NUM
ijtc-670	253	32	)	)	PUNCT
ijtc-670	253	33	.	.	PUNCT
ijtc-670	254	1	neo	neo	PROPN
ijtc-670	254	2	journal	journal	PROPN
ijtc-670	254	3	of	of	ADP
ijtc-670	254	4	economy	economy	NOUN
ijtc-670	254	5	and	and	CCONJ
ijtc-670	254	6	social	social	ADJ
ijtc-670	254	7	humanities	humanity	NOUN
ijtc-670	254	8	,	,	PUNCT
ijtc-670	254	9	1(1	1(1	NUM
ijtc-670	254	10	)	)	PUNCT
ijtc-670	254	11	,	,	PUNCT
ijtc-670	254	12	44–51	44–51	NUM
ijtc-670	254	13	.	.	PUNCT
ijtc-670	255	1	james	james	PROPN
ijtc-670	255	2	,	,	PUNCT
ijtc-670	255	3	s.	s.	PROPN
ijtc-670	255	4	,	,	PUNCT
ijtc-670	255	5	mcgee	mcgee	PROPN
ijtc-670	255	6	,	,	PUNCT
ijtc-670	255	7	r.	r.	PROPN
ijtc-670	255	8	w.	w.	PROPN
ijtc-670	255	9	,	,	PUNCT
ijtc-670	255	10	benk	benk	PROPN
ijtc-670	255	11	,	,	PUNCT
ijtc-670	255	12	s.	s.	PROPN
ijtc-670	255	13	,	,	PUNCT
ijtc-670	255	14	&	&	CCONJ
ijtc-670	255	15	budak	budak	PROPN
ijtc-670	255	16	,	,	PUNCT
ijtc-670	255	17	t.	t.	PROPN
ijtc-670	255	18	(	(	PUNCT
ijtc-670	255	19	2019	2019	NUM
ijtc-670	255	20	)	)	PUNCT
ijtc-670	255	21	.	.	PUNCT
ijtc-670	256	1	how	how	SCONJ
ijtc-670	256	2	seriously	seriously	ADV
ijtc-670	256	3	do	do	AUX
ijtc-670	256	4	taxpayers	taxpayer	NOUN
ijtc-670	256	5	regard	regard	VERB
ijtc-670	256	6	tax	tax	NOUN
ijtc-670	256	7	evasion	evasion	NOUN
ijtc-670	256	8	?	?	PUNCT
ijtc-670	257	1	a	a	DET
ijtc-670	257	2	survey	survey	NOUN
ijtc-670	257	3	of	of	ADP
ijtc-670	257	4	opinion	opinion	NOUN
ijtc-670	257	5	in	in	ADP
ijtc-670	257	6	england	england	PROPN
ijtc-670	257	7	.	.	PUNCT
ijtc-670	258	1	journal	journal	PROPN
ijtc-670	258	2	of	of	ADP
ijtc-670	258	3	money	money	NOUN
ijtc-670	258	4	laundering	laundering	NOUN
ijtc-670	258	5	control	control	NOUN
ijtc-670	258	6	,	,	PUNCT
ijtc-670	258	7	22(3	22(3	NUM
ijtc-670	258	8	)	)	PUNCT
ijtc-670	258	9	,	,	PUNCT
ijtc-670	258	10	563	563	NUM
ijtc-670	258	11	–	–	PUNCT
ijtc-670	258	12	575	575	NUM
ijtc-670	258	13	.	.	PUNCT
ijtc-670	259	1	madewing	madewing	NOUN
ijtc-670	259	2	,	,	PUNCT
ijtc-670	259	3	i.	i.	PROPN
ijtc-670	259	4	(	(	PUNCT
ijtc-670	259	5	2013	2013	NUM
ijtc-670	259	6	)	)	PUNCT
ijtc-670	259	7	.	.	PUNCT
ijtc-670	260	1	pengaruh	pengaruh	PROPN
ijtc-670	260	2	modernisasi	modernisasi	PROPN
ijtc-670	260	3	sistem	sistem	PROPN
ijtc-670	260	4	administrasi	administrasi	PROPN
ijtc-670	260	5	perpajakan	perpajakan	PROPN
ijtc-670	260	6	terhadap	terhadap	PROPN
ijtc-670	260	7	kepatuhan	kepatuhan	PROPN
ijtc-670	260	8	wajib	wajib	PROPN
ijtc-670	260	9	pajak	pajak	PROPN
ijtc-670	260	10	pada	pada	PROPN
ijtc-670	260	11	kantor	kantor	PROPN
ijtc-670	260	12	pelayanan	pelayanan	VERB
ijtc-670	260	13	pajak	pajak	PROPN
ijtc-670	260	14	pratama	pratama	NOUN
ijtc-670	260	15	makassar	makassar	PROPN
ijtc-670	260	16	utara	utara	PROPN
ijtc-670	260	17	.	.	PUNCT
ijtc-670	260	18	universitas	universitas	PROPN
ijtc-670	260	19	hasanuddin	hasanuddin	VERB
ijtc-670	260	20	.	.	PUNCT
ijtc-670	261	1	magribi	magribi	PROPN
ijtc-670	261	2	,	,	PUNCT
ijtc-670	261	3	r.	r.	PROPN
ijtc-670	261	4	m.	m.	PROPN
ijtc-670	261	5	,	,	PUNCT
ijtc-670	261	6	&	&	CCONJ
ijtc-670	261	7	yulianti	yulianti	PROPN
ijtc-670	261	8	,	,	PUNCT
ijtc-670	261	9	d.	d.	PROPN
ijtc-670	261	10	(	(	PUNCT
ijtc-670	261	11	2022	2022	NUM
ijtc-670	261	12	)	)	PUNCT
ijtc-670	261	13	.	.	PUNCT
ijtc-670	262	1	pengaruh	pengaruh	PROPN
ijtc-670	262	2	pemanfaatan	pemanfaatan	PROPN
ijtc-670	262	3	teknologi	teknologi	PROPN
ijtc-670	262	4	dan	dan	PROPN
ijtc-670	262	5	modernisasi	modernisasi	PROPN
ijtc-670	262	6	sistem	sistem	PROPN
ijtc-670	262	7	administrasi	administrasi	PROPN
ijtc-670	262	8	perpajakan	perpajakan	PROPN
ijtc-670	262	9	terhadap	terhadap	PROPN
ijtc-670	262	10	kepatuhan	kepatuhan	PROPN
ijtc-670	262	11	wajib	wajib	PROPN
ijtc-670	262	12	pajak	pajak	PROPN
ijtc-670	262	13	orang	orang	PROPN
ijtc-670	262	14	pribadi	pribadi	PROPN
ijtc-670	262	15	(	(	PUNCT
ijtc-670	262	16	studi	studi	PROPN
ijtc-670	262	17	kasus	kasus	PROPN
ijtc-670	262	18	pada	pada	PROPN
ijtc-670	262	19	wpop	wpop	PROPN
ijtc-670	262	20	yang	yang	PROPN
ijtc-670	262	21	terdaftar	terdaftar	PROPN
ijtc-670	262	22	di	di	AUX
ijtc-670	262	23	kpp	kpp	PROPN
ijtc-670	262	24	mikro	mikro	PROPN
ijtc-670	262	25	piloting	piloting	PROPN
ijtc-670	262	26	majalengka	majalengka	PROPN
ijtc-670	262	27	)	)	PUNCT
ijtc-670	262	28	.	.	PUNCT
ijtc-670	263	1	jurnal	jurnal	ADJ
ijtc-670	263	2	akuntansi	akuntansi	PROPN
ijtc-670	263	3	kompetif	kompetif	PROPN
ijtc-670	263	4	,	,	PUNCT
ijtc-670	263	5	5(3	5(3	NUM
ijtc-670	263	6	)	)	PUNCT
ijtc-670	263	7	,	,	PUNCT
ijtc-670	263	8	358–367	358–367	NUM
ijtc-670	263	9	.	.	PUNCT
ijtc-670	264	1	maria	maria	PROPN
ijtc-670	264	2	,	,	PUNCT
ijtc-670	264	3	d.	d.	PROPN
ijtc-670	264	4	(	(	PUNCT
ijtc-670	264	5	2015	2015	NUM
ijtc-670	264	6	)	)	PUNCT
ijtc-670	264	7	.	.	PUNCT
ijtc-670	265	1	pengaruh	pengaruh	PROPN
ijtc-670	265	2	modernisasi	modernisasi	PROPN
ijtc-670	265	3	sistem	sistem	PROPN
ijtc-670	265	4	administrasi	administrasi	PROPN
ijtc-670	265	5	perpajakan	perpajakan	PROPN
ijtc-670	265	6	terhadap	terhadap	PROPN
ijtc-670	265	7	tingkat	tingkat	PROPN
ijtc-670	265	8	kepatuhan	kepatuhan	PROPN
ijtc-670	265	9	pengusaha	pengusaha	VERB
ijtc-670	265	10	kena	kena	PROPN
ijtc-670	265	11	pajak	pajak	PROPN
ijtc-670	265	12	di	di	PROPN
ijtc-670	265	13	kantor	kantor	PROPN
ijtc-670	265	14	pelayanan	pelayanan	PROPN
ijtc-670	265	15	pajak	pajak	ADV
ijtc-670	265	16	(	(	PUNCT
ijtc-670	265	17	kpp	kpp	NOUN
ijtc-670	265	18	)	)	PUNCT
ijtc-670	265	19	pratama	pratama	NOUN
ijtc-670	265	20	bandar	bandar	PROPN
ijtc-670	265	21	lampung	lampung	PROPN
ijtc-670	265	22	.	.	PUNCT
ijtc-670	266	1	jurnal	jurnal	ADJ
ijtc-670	266	2	bisnis	bisnis	PROPN
ijtc-670	266	3	darmajaya	darmajaya	PROPN
ijtc-670	266	4	,	,	PUNCT
ijtc-670	266	5	1(1	1(1	NUM
ijtc-670	266	6	)	)	PUNCT
ijtc-670	266	7	,	,	PUNCT
ijtc-670	266	8	38–54	38–54	NUM
ijtc-670	266	9	.	.	PUNCT
ijtc-670	267	1	utilization	utilization	NOUN
ijtc-670	267	2	of	of	ADP
ijtc-670	267	3	information	information	NOUN
ijtc-670	267	4	and	and	CCONJ
ijtc-670	267	5	communication	communication	NOUN
ijtc-670	267	6	technology	technology	NOUN
ijtc-670	267	7	in	in	ADP
ijtc-670	267	8	the	the	DET
ijtc-670	267	9	tax	tax	NOUN
ijtc-670	267	10	administration	administration	NOUN
ijtc-670	267	11	system	system	NOUN
ijtc-670	267	12	to	to	PART
ijtc-670	267	13	increase	increase	VERB
ijtc-670	267	14	taxpayer	taxpayer	NOUN
ijtc-670	267	15	compliance	compliance	NOUN
ijtc-670	267	16	djafri	djafri	ADJ
ijtc-670	267	17	,	,	PUNCT
ijtc-670	267	18	damawati	damawati	ADJ
ijtc-670	267	19	,	,	PUNCT
ijtc-670	267	20	suharto	suharto	PROPN
ijtc-670	267	21	,	,	PUNCT
ijtc-670	267	22	satwika	satwika	NOUN
ijtc-670	267	23	,	,	PUNCT
ijtc-670	267	24	and	and	CCONJ
ijtc-670	267	25	rahmatullah	rahmatullah	VERB
ijtc-670	267	26	25	25	NUM
ijtc-670	267	27	|	|	ADV
ijtc-670	267	28	ilomata	ilomata	PROPN
ijtc-670	267	29	international	international	ADJ
ijtc-670	267	30	journal	journal	NOUN
ijtc-670	267	31	of	of	ADP
ijtc-670	267	32	tax	tax	PROPN
ijtc-670	267	33	&	&	CCONJ
ijtc-670	267	34	accounting	accounting	PROPN
ijtc-670	267	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-670	267	36	mithas	mitha	NOUN
ijtc-670	267	37	,	,	PUNCT
ijtc-670	267	38	s.	s.	PROPN
ijtc-670	267	39	,	,	PUNCT
ijtc-670	267	40	&	&	CCONJ
ijtc-670	267	41	rust	rust	PROPN
ijtc-670	267	42	,	,	PUNCT
ijtc-670	267	43	r.	r.	PROPN
ijtc-670	267	44	t.	t.	PROPN
ijtc-670	267	45	(	(	PUNCT
ijtc-670	267	46	2016	2016	NUM
ijtc-670	267	47	)	)	PUNCT
ijtc-670	267	48	.	.	PUNCT
ijtc-670	268	1	how	how	SCONJ
ijtc-670	268	2	information	information	NOUN
ijtc-670	268	3	technology	technology	NOUN
ijtc-670	268	4	strategy	strategy	NOUN
ijtc-670	268	5	and	and	CCONJ
ijtc-670	268	6	investments	investment	NOUN
ijtc-670	268	7	influence	influence	NOUN
ijtc-670	268	8	firm	firm	ADJ
ijtc-670	268	9	performance	performance	NOUN
ijtc-670	268	10	.	.	PUNCT
ijtc-670	269	1	mis	mis	PROPN
ijtc-670	269	2	quarterly	quarterly	PROPN
ijtc-670	269	3	,	,	PUNCT
ijtc-670	269	4	40(1	40(1	NOUN
ijtc-670	269	5	)	)	PUNCT
ijtc-670	269	6	,	,	PUNCT
ijtc-670	269	7	223–246	223–246	NUM
ijtc-670	269	8	.	.	PUNCT
ijtc-670	270	1	moleong	moleong	PROPN
ijtc-670	270	2	,	,	PUNCT
ijtc-670	270	3	l.	l.	PROPN
ijtc-670	270	4	j.	j.	PROPN
ijtc-670	270	5	(	(	PUNCT
ijtc-670	270	6	2014	2014	NUM
ijtc-670	270	7	)	)	PUNCT
ijtc-670	270	8	.	.	PUNCT
ijtc-670	271	1	metode	metode	PROPN
ijtc-670	271	2	penelitian	penelitian	PROPN
ijtc-670	271	3	kualitatif	kualitatif	PROPN
ijtc-670	271	4	edisi	edisi	VERB
ijtc-670	271	5	revisi	revisi	NOUN
ijtc-670	271	6	.	.	PUNCT
ijtc-670	272	1	bandung	bandung	NOUN
ijtc-670	272	2	:	:	PUNCT
ijtc-670	272	3	pt	pt	PROPN
ijtc-670	272	4	remaja	remaja	PROPN
ijtc-670	272	5	rosdakarya	rosdakarya	PROPN
ijtc-670	272	6	.	.	PUNCT
ijtc-670	273	1	nagy	nagy	PROPN
ijtc-670	273	2	,	,	PUNCT
ijtc-670	273	3	j.	j.	PROPN
ijtc-670	273	4	,	,	PUNCT
ijtc-670	273	5	oláh	oláh	PROPN
ijtc-670	273	6	,	,	PUNCT
ijtc-670	273	7	j.	j.	PROPN
ijtc-670	273	8	,	,	PUNCT
ijtc-670	273	9	erdei	erdei	PROPN
ijtc-670	273	10	,	,	PUNCT
ijtc-670	273	11	e.	e.	PROPN
ijtc-670	273	12	,	,	PUNCT
ijtc-670	273	13	máté	máté	PROPN
ijtc-670	273	14	,	,	PUNCT
ijtc-670	273	15	d.	d.	PROPN
ijtc-670	273	16	,	,	PUNCT
ijtc-670	273	17	&	&	CCONJ
ijtc-670	273	18	popp	popp	PROPN
ijtc-670	273	19	,	,	PUNCT
ijtc-670	273	20	j.	j.	PROPN
ijtc-670	273	21	(	(	PUNCT
ijtc-670	273	22	2018	2018	NUM
ijtc-670	273	23	)	)	PUNCT
ijtc-670	273	24	.	.	PUNCT
ijtc-670	274	1	the	the	DET
ijtc-670	274	2	role	role	NOUN
ijtc-670	274	3	and	and	CCONJ
ijtc-670	274	4	impact	impact	NOUN
ijtc-670	274	5	of	of	ADP
ijtc-670	274	6	industry	industry	NOUN
ijtc-670	274	7	4.0	4.0	NUM
ijtc-670	274	8	and	and	CCONJ
ijtc-670	274	9	the	the	DET
ijtc-670	274	10	internet	internet	NOUN
ijtc-670	274	11	of	of	ADP
ijtc-670	274	12	things	thing	NOUN
ijtc-670	274	13	on	on	ADP
ijtc-670	274	14	the	the	DET
ijtc-670	274	15	business	business	NOUN
ijtc-670	274	16	strategy	strategy	NOUN
ijtc-670	274	17	of	of	ADP
ijtc-670	274	18	the	the	DET
ijtc-670	274	19	value	value	NOUN
ijtc-670	274	20	chain	chain	NOUN
ijtc-670	274	21	—	—	PUNCT
ijtc-670	274	22	the	the	DET
ijtc-670	274	23	case	case	NOUN
ijtc-670	274	24	of	of	ADP
ijtc-670	274	25	hungary	hungary	PROPN
ijtc-670	274	26	.	.	PUNCT
ijtc-670	275	1	sustainability	sustainability	NOUN
ijtc-670	275	2	,	,	PUNCT
ijtc-670	275	3	10(10	10(10	NUM
ijtc-670	275	4	)	)	PUNCT
ijtc-670	275	5	,	,	PUNCT
ijtc-670	275	6	3491	3491	NUM
ijtc-670	275	7	.	.	PUNCT
ijtc-670	276	1	nautami	nautami	PROPN
ijtc-670	276	2	,	,	PUNCT
ijtc-670	276	3	d.	d.	PROPN
ijtc-670	276	4	t.	t.	PROPN
ijtc-670	276	5	,	,	PUNCT
ijtc-670	276	6	&	&	CCONJ
ijtc-670	276	7	wahid	wahid	PROPN
ijtc-670	276	8	,	,	PUNCT
ijtc-670	276	9	f.	f.	PROPN
ijtc-670	276	10	(	(	PUNCT
ijtc-670	276	11	2019	2019	NUM
ijtc-670	276	12	)	)	PUNCT
ijtc-670	276	13	.	.	PUNCT
ijtc-670	277	1	penerapan	penerapan	PROPN
ijtc-670	277	2	metode	metode	PROPN
ijtc-670	277	3	e	e	PROPN
ijtc-670	277	4	-	-	ADJ
ijtc-670	277	5	govqual	govqual	ADJ
ijtc-670	277	6	untuk	untuk	PROPN
ijtc-670	277	7	mengevaluasi	mengevaluasi	PROPN
ijtc-670	277	8	kualitas	kualitas	PROPN
ijtc-670	277	9	layanan	layanan	PROPN
ijtc-670	277	10	aplikasi	aplikasi	PROPN
ijtc-670	277	11	e	e	NOUN
ijtc-670	277	12	-	-	NOUN
ijtc-670	277	13	filing	file	VERB
ijtc-670	277	14	oleh	oleh	NOUN
ijtc-670	277	15	wajib	wajib	PROPN
ijtc-670	277	16	pajak	pajak	PROPN
ijtc-670	277	17	.	.	PUNCT
ijtc-670	278	1	nemade	nemade	PROPN
ijtc-670	278	2	,	,	PUNCT
ijtc-670	278	3	a.	a.	PROPN
ijtc-670	278	4	e.	e.	PROPN
ijtc-670	278	5	,	,	PUNCT
ijtc-670	278	6	kadam	kadam	PROPN
ijtc-670	278	7	,	,	PUNCT
ijtc-670	278	8	s.	s.	PROPN
ijtc-670	278	9	s.	s.	PROPN
ijtc-670	278	10	,	,	PUNCT
ijtc-670	278	11	choudhary	choudhary	PROPN
ijtc-670	278	12	,	,	PUNCT
ijtc-670	278	13	r.	r.	PROPN
ijtc-670	278	14	n.	n.	PROPN
ijtc-670	278	15	,	,	PUNCT
ijtc-670	278	16	fegade	fegade	PROPN
ijtc-670	278	17	,	,	PUNCT
ijtc-670	278	18	s.	s.	PROPN
ijtc-670	278	19	s.	s.	PROPN
ijtc-670	278	20	,	,	PUNCT
ijtc-670	278	21	&	&	CCONJ
ijtc-670	278	22	agarwal	agarwal	PROPN
ijtc-670	278	23	,	,	PUNCT
ijtc-670	278	24	k.	k.	PROPN
ijtc-670	278	25	(	(	PUNCT
ijtc-670	278	26	2019	2019	NUM
ijtc-670	278	27	)	)	PUNCT
ijtc-670	278	28	.	.	PUNCT
ijtc-670	279	1	blockchain	blockchain	PROPN
ijtc-670	279	2	technology	technology	PROPN
ijtc-670	279	3	used	use	VERB
ijtc-670	279	4	in	in	ADP
ijtc-670	279	5	taxation	taxation	NOUN
ijtc-670	279	6	.	.	PUNCT
ijtc-670	280	1	2019	2019	NUM
ijtc-670	280	2	international	international	ADJ
ijtc-670	280	3	conference	conference	NOUN
ijtc-670	280	4	on	on	ADP
ijtc-670	280	5	vision	vision	NOUN
ijtc-670	280	6	towards	towards	ADP
ijtc-670	280	7	emerging	emerge	VERB
ijtc-670	280	8	trends	trend	NOUN
ijtc-670	280	9	in	in	ADP
ijtc-670	280	10	communication	communication	NOUN
ijtc-670	280	11	and	and	CCONJ
ijtc-670	280	12	networking	networking	NOUN
ijtc-670	280	13	(	(	PUNCT
ijtc-670	280	14	vitecon	vitecon	NOUN
ijtc-670	280	15	)	)	PUNCT
ijtc-670	280	16	,	,	PUNCT
ijtc-670	280	17	1–4	1–4	PROPN
ijtc-670	280	18	.	.	PUNCT
ijtc-670	280	19	nurkhin	nurkhin	PROPN
ijtc-670	280	20	,	,	PUNCT
ijtc-670	280	21	a.	a.	NOUN
ijtc-670	280	22	,	,	PUNCT
ijtc-670	280	23	novanty	novanty	PROPN
ijtc-670	280	24	,	,	PUNCT
ijtc-670	280	25	i.	i.	PROPN
ijtc-670	280	26	,	,	PUNCT
ijtc-670	280	27	muhsin	muhsin	PROPN
ijtc-670	280	28	,	,	PUNCT
ijtc-670	280	29	m.	m.	NOUN
ijtc-670	280	30	,	,	PUNCT
ijtc-670	280	31	&	&	CCONJ
ijtc-670	280	32	sumiadji	sumiadji	PROPN
ijtc-670	280	33	,	,	PUNCT
ijtc-670	280	34	s.	s.	PROPN
ijtc-670	280	35	(	(	PUNCT
ijtc-670	280	36	2018	2018	NUM
ijtc-670	280	37	)	)	PUNCT
ijtc-670	280	38	.	.	PUNCT
ijtc-670	281	1	the	the	DET
ijtc-670	281	2	influence	influence	NOUN
ijtc-670	281	3	of	of	ADP
ijtc-670	281	4	tax	tax	NOUN
ijtc-670	281	5	understanding	understanding	NOUN
ijtc-670	281	6	,	,	PUNCT
ijtc-670	281	7	tax	tax	NOUN
ijtc-670	281	8	awareness	awareness	NOUN
ijtc-670	281	9	and	and	CCONJ
ijtc-670	281	10	tax	tax	NOUN
ijtc-670	281	11	amnesty	amnesty	NOUN
ijtc-670	281	12	toward	toward	ADP
ijtc-670	281	13	taxpayer	taxpayer	NOUN
ijtc-670	281	14	compliance	compliance	NOUN
ijtc-670	281	15	.	.	PUNCT
ijtc-670	282	1	jurnal	jurnal	ADJ
ijtc-670	282	2	keuangan	keuangan	PROPN
ijtc-670	282	3	dan	dan	PROPN
ijtc-670	282	4	perbankan	perbankan	PROPN
ijtc-670	282	5	,	,	PUNCT
ijtc-670	282	6	22(2	22(2	NUM
ijtc-670	282	7	)	)	PUNCT
ijtc-670	282	8	,	,	PUNCT
ijtc-670	282	9	240–255	240–255	NUM
ijtc-670	282	10	.	.	PUNCT
ijtc-670	283	1	pandiangan	pandiangan	PROPN
ijtc-670	283	2	,	,	PUNCT
ijtc-670	283	3	l.	l.	PROPN
ijtc-670	283	4	(	(	PUNCT
ijtc-670	283	5	2013	2013	NUM
ijtc-670	283	6	)	)	PUNCT
ijtc-670	283	7	.	.	PUNCT
ijtc-670	284	1	hindari	hindari	PROPN
ijtc-670	284	2	kesalahan	kesalahan	NOUN
ijtc-670	284	3	pajak	pajak	PROPN
ijtc-670	284	4	.	.	PUNCT
ijtc-670	285	1	elex	elex	PROPN
ijtc-670	285	2	media	media	PROPN
ijtc-670	285	3	komputindo	komputindo	PROPN
ijtc-670	285	4	.	.	PUNCT
ijtc-670	286	1	pang	pang	PROPN
ijtc-670	286	2	,	,	PUNCT
ijtc-670	286	3	m.-s	m.-s	PROPN
ijtc-670	286	4	.	.	PROPN
ijtc-670	286	5	,	,	PUNCT
ijtc-670	286	6	lee	lee	PROPN
ijtc-670	286	7	,	,	PUNCT
ijtc-670	286	8	g.	g.	PROPN
ijtc-670	286	9	,	,	PUNCT
ijtc-670	286	10	&	&	CCONJ
ijtc-670	286	11	delone	delone	PROPN
ijtc-670	286	12	,	,	PUNCT
ijtc-670	286	13	w.	w.	PROPN
ijtc-670	286	14	h.	h.	PROPN
ijtc-670	286	15	(	(	PUNCT
ijtc-670	286	16	2014	2014	NUM
ijtc-670	286	17	)	)	PUNCT
ijtc-670	286	18	.	.	PUNCT
ijtc-670	287	1	it	it	PRON
ijtc-670	287	2	resources	resource	VERB
ijtc-670	287	3	,	,	PUNCT
ijtc-670	287	4	organizational	organizational	ADJ
ijtc-670	287	5	capabilities	capability	NOUN
ijtc-670	287	6	,	,	PUNCT
ijtc-670	287	7	and	and	CCONJ
ijtc-670	287	8	value	value	NOUN
ijtc-670	287	9	creation	creation	NOUN
ijtc-670	287	10	in	in	ADP
ijtc-670	287	11	public	public	ADJ
ijtc-670	287	12	-	-	PUNCT
ijtc-670	287	13	sector	sector	NOUN
ijtc-670	287	14	organizations	organization	NOUN
ijtc-670	287	15	:	:	PUNCT
ijtc-670	287	16	a	a	DET
ijtc-670	287	17	public	public	ADJ
ijtc-670	287	18	-	-	PUNCT
ijtc-670	287	19	value	value	NOUN
ijtc-670	287	20	management	management	NOUN
ijtc-670	287	21	perspective	perspective	NOUN
ijtc-670	287	22	.	.	PUNCT
ijtc-670	288	1	journal	journal	NOUN
ijtc-670	288	2	of	of	ADP
ijtc-670	288	3	information	information	NOUN
ijtc-670	288	4	technology	technology	NOUN
ijtc-670	288	5	,	,	PUNCT
ijtc-670	288	6	29(3	29(3	NUM
ijtc-670	288	7	)	)	PUNCT
ijtc-670	288	8	,	,	PUNCT
ijtc-670	288	9	187–205	187–205	NUM
ijtc-670	288	10	.	.	PUNCT
ijtc-670	289	1	pea	pea	NOUN
ijtc-670	289	2	,	,	PUNCT
ijtc-670	289	3	r.	r.	PROPN
ijtc-670	289	4	d.	d.	PROPN
ijtc-670	289	5	(	(	PUNCT
ijtc-670	289	6	2018	2018	NUM
ijtc-670	289	7	)	)	PUNCT
ijtc-670	289	8	.	.	PUNCT
ijtc-670	290	1	the	the	DET
ijtc-670	290	2	social	social	ADJ
ijtc-670	290	3	and	and	CCONJ
ijtc-670	290	4	technological	technological	ADJ
ijtc-670	290	5	dimensions	dimension	NOUN
ijtc-670	290	6	of	of	ADP
ijtc-670	290	7	scaffolding	scaffold	VERB
ijtc-670	290	8	and	and	CCONJ
ijtc-670	290	9	related	relate	VERB
ijtc-670	290	10	theoretical	theoretical	ADJ
ijtc-670	290	11	concepts	concept	NOUN
ijtc-670	290	12	for	for	ADP
ijtc-670	290	13	learning	learning	NOUN
ijtc-670	290	14	,	,	PUNCT
ijtc-670	290	15	education	education	NOUN
ijtc-670	290	16	,	,	PUNCT
ijtc-670	290	17	and	and	CCONJ
ijtc-670	290	18	human	human	ADJ
ijtc-670	290	19	activity	activity	NOUN
ijtc-670	290	20	.	.	PUNCT
ijtc-670	291	1	in	in	ADP
ijtc-670	291	2	the	the	DET
ijtc-670	291	3	journal	journal	NOUN
ijtc-670	291	4	of	of	ADP
ijtc-670	291	5	the	the	DET
ijtc-670	291	6	learning	learn	VERB
ijtc-670	291	7	sciences	science	NOUN
ijtc-670	291	8	(	(	PUNCT
ijtc-670	291	9	pp	pp	ADJ
ijtc-670	291	10	.	.	PUNCT
ijtc-670	292	1	423–451	423–451	NUM
ijtc-670	292	2	)	)	PUNCT
ijtc-670	292	3	.	.	PUNCT
ijtc-670	293	1	psychology	psychology	NOUN
ijtc-670	293	2	press	press	NOUN
ijtc-670	293	3	.	.	PUNCT
ijtc-670	294	1	rakhmawati	rakhmawati	PROPN
ijtc-670	294	2	,	,	PUNCT
ijtc-670	294	3	h.	h.	PROPN
ijtc-670	294	4	,	,	PUNCT
ijtc-670	294	5	&	&	CCONJ
ijtc-670	294	6	rusydi	rusydi	VERB
ijtc-670	294	7	,	,	PUNCT
ijtc-670	294	8	m.	m.	PROPN
ijtc-670	294	9	k.	k.	PROPN
ijtc-670	294	10	(	(	PUNCT
ijtc-670	294	11	2020	2020	NUM
ijtc-670	294	12	)	)	PUNCT
ijtc-670	294	13	.	.	PUNCT
ijtc-670	295	1	influence	influence	NOUN
ijtc-670	295	2	of	of	ADP
ijtc-670	295	3	tam	tam	PROPN
ijtc-670	295	4	and	and	CCONJ
ijtc-670	295	5	utaut	utaut	NOUN
ijtc-670	295	6	models	model	NOUN
ijtc-670	295	7	of	of	ADP
ijtc-670	295	8	the	the	DET
ijtc-670	295	9	use	use	NOUN
ijtc-670	295	10	of	of	ADP
ijtc-670	295	11	e	e	NOUN
ijtc-670	295	12	-	-	NOUN
ijtc-670	295	13	filing	filing	NOUN
ijtc-670	295	14	on	on	ADP
ijtc-670	295	15	tax	tax	NOUN
ijtc-670	295	16	compliance	compliance	NOUN
ijtc-670	295	17	.	.	PUNCT
ijtc-670	296	1	international	international	ADJ
ijtc-670	296	2	journal	journal	PROPN
ijtc-670	296	3	of	of	ADP
ijtc-670	296	4	research	research	NOUN
ijtc-670	296	5	in	in	ADP
ijtc-670	296	6	business	business	NOUN
ijtc-670	296	7	and	and	CCONJ
ijtc-670	296	8	social	social	ADJ
ijtc-670	296	9	science	science	NOUN
ijtc-670	296	10	(	(	PUNCT
ijtc-670	296	11	21474478	21474478	NUM
ijtc-670	296	12	)	)	PUNCT
ijtc-670	296	13	,	,	PUNCT
ijtc-670	296	14	9(1	9(1	NUM
ijtc-670	296	15	)	)	PUNCT
ijtc-670	296	16	,	,	PUNCT
ijtc-670	296	17	106–111	106–111	NUM
ijtc-670	296	18	.	.	PUNCT
ijtc-670	297	1	saragih	saragih	PROPN
ijtc-670	297	2	,	,	PUNCT
ijtc-670	297	3	a.	a.	PROPN
ijtc-670	297	4	h.	h.	PROPN
ijtc-670	297	5	,	,	PUNCT
ijtc-670	297	6	reyhani	reyhani	PROPN
ijtc-670	297	7	,	,	PUNCT
ijtc-670	297	8	q.	q.	PROPN
ijtc-670	297	9	,	,	PUNCT
ijtc-670	297	10	setyowati	setyowati	PROPN
ijtc-670	297	11	,	,	PUNCT
ijtc-670	297	12	m.	m.	NOUN
ijtc-670	297	13	s.	s.	PROPN
ijtc-670	297	14	,	,	PUNCT
ijtc-670	297	15	&	&	CCONJ
ijtc-670	297	16	hendrawan	hendrawan	PROPN
ijtc-670	297	17	,	,	PUNCT
ijtc-670	297	18	a.	a.	NOUN
ijtc-670	297	19	(	(	PUNCT
ijtc-670	297	20	2022	2022	NUM
ijtc-670	297	21	)	)	PUNCT
ijtc-670	297	22	.	.	PUNCT
ijtc-670	298	1	the	the	DET
ijtc-670	298	2	potential	potential	NOUN
ijtc-670	298	3	of	of	ADP
ijtc-670	298	4	an	an	DET
ijtc-670	298	5	artificial	artificial	ADJ
ijtc-670	298	6	intelligence	intelligence	NOUN
ijtc-670	298	7	(	(	PUNCT
ijtc-670	298	8	ai	ai	NOUN
ijtc-670	298	9	)	)	PUNCT
ijtc-670	298	10	application	application	NOUN
ijtc-670	298	11	for	for	ADP
ijtc-670	298	12	the	the	DET
ijtc-670	298	13	tax	tax	NOUN
ijtc-670	298	14	administration	administration	NOUN
ijtc-670	298	15	system	system	NOUN
ijtc-670	298	16	’s	’s	PART
ijtc-670	298	17	modernization	modernization	NOUN
ijtc-670	298	18	:	:	PUNCT
ijtc-670	298	19	the	the	DET
ijtc-670	298	20	case	case	NOUN
ijtc-670	298	21	of	of	ADP
ijtc-670	298	22	indonesia	indonesia	PROPN
ijtc-670	298	23	.	.	PUNCT
ijtc-670	299	1	artificial	artificial	ADJ
ijtc-670	299	2	intelligence	intelligence	NOUN
ijtc-670	299	3	and	and	CCONJ
ijtc-670	299	4	law	law	NOUN
ijtc-670	299	5	,	,	PUNCT
ijtc-670	299	6	1–24	1–24	PROPN
ijtc-670	299	7	.	.	PUNCT
ijtc-670	300	1	sari	sari	PROPN
ijtc-670	300	2	,	,	PUNCT
ijtc-670	300	3	n.	n.	PROPN
ijtc-670	300	4	p.	p.	PROPN
ijtc-670	300	5	y.	y.	PROPN
ijtc-670	300	6	,	,	PUNCT
ijtc-670	300	7	&	&	CCONJ
ijtc-670	300	8	jati	jati	PROPN
ijtc-670	300	9	,	,	PUNCT
ijtc-670	300	10	i.	i.	PROPN
ijtc-670	300	11	k.	k.	PROPN
ijtc-670	300	12	(	(	PUNCT
ijtc-670	300	13	2019	2019	NUM
ijtc-670	300	14	)	)	PUNCT
ijtc-670	300	15	.	.	PUNCT
ijtc-670	301	1	pengaruh	pengaruh	PROPN
ijtc-670	301	2	sistem	sistem	PROPN
ijtc-670	301	3	administrasi	administrasi	PROPN
ijtc-670	301	4	perpajakan	perpajakan	PROPN
ijtc-670	301	5	modern	modern	ADJ
ijtc-670	301	6	,	,	PUNCT
ijtc-670	301	7	pengetahuan	pengetahuan	PROPN
ijtc-670	301	8	perpajakan	perpajakan	PROPN
ijtc-670	301	9	dan	dan	PROPN
ijtc-670	301	10	kualitas	kualitas	PROPN
ijtc-670	301	11	pelayanan	pelayanan	VERB
ijtc-670	301	12	fiskus	fisku	VERB
ijtc-670	301	13	pada	pada	PROPN
ijtc-670	301	14	kepatuhan	kepatuhan	PROPN
ijtc-670	301	15	wpop	wpop	PROPN
ijtc-670	301	16	.	.	PUNCT
ijtc-670	302	1	e	e	X
ijtc-670	302	2	-	-	ADJ
ijtc-670	302	3	jurnal	jurnal	ADJ
ijtc-670	302	4	akuntansi	akuntansi	PROPN
ijtc-670	302	5	,	,	PUNCT
ijtc-670	302	6	26(1	26(1	NUM
ijtc-670	302	7	)	)	PUNCT
ijtc-670	302	8	,	,	PUNCT
ijtc-670	302	9	310–339	310–339	NUM
ijtc-670	302	10	.	.	PUNCT
ijtc-670	303	1	sarunan	sarunan	PROPN
ijtc-670	303	2	,	,	PUNCT
ijtc-670	303	3	w.	w.	PROPN
ijtc-670	303	4	k.	k.	PROPN
ijtc-670	303	5	(	(	PUNCT
ijtc-670	303	6	2016	2016	NUM
ijtc-670	303	7	)	)	PUNCT
ijtc-670	303	8	.	.	PUNCT
ijtc-670	304	1	pengaruh	pengaruh	PROPN
ijtc-670	304	2	modernisasi	modernisasi	PROPN
ijtc-670	304	3	sistem	sistem	PROPN
ijtc-670	304	4	administrasif	administrasif	PROPN
ijtc-670	304	5	perpajakan	perpajakan	PROPN
ijtc-670	304	6	terhadap	terhadap	PROPN
ijtc-670	304	7	kepatuhan	kepatuhan	PROPN
ijtc-670	304	8	wajib	wajib	PROPN
ijtc-670	304	9	pajak	pajak	PROPN
ijtc-670	304	10	orang	orang	PROPN
ijtc-670	304	11	pribadi	pribadi	PROPN
ijtc-670	304	12	dan	dan	PROPN
ijtc-670	304	13	wajib	wajib	PROPN
ijtc-670	304	14	pajak	pajak	PROPN
ijtc-670	304	15	badan	badan	PROPN
ijtc-670	304	16	pada	pada	PROPN
ijtc-670	304	17	kantor	kantor	PROPN
ijtc-670	304	18	pelayanan	pelayanan	VERB
ijtc-670	304	19	pajak	pajak	PROPN
ijtc-670	304	20	pratama	pratama	PROPN
ijtc-670	304	21	manado	manado	PROPN
ijtc-670	304	22	.	.	PUNCT
ijtc-670	305	1	jurnal	jurnal	PROPN
ijtc-670	305	2	emba	emba	PROPN
ijtc-670	305	3	:	:	PUNCT
ijtc-670	305	4	jurnal	jurnal	ADJ
ijtc-670	305	5	riset	riset	PROPN
ijtc-670	305	6	ekonomi	ekonomi	PROPN
ijtc-670	305	7	,	,	PUNCT
ijtc-670	305	8	manajemen	manajeman	NOUN
ijtc-670	305	9	,	,	PUNCT
ijtc-670	305	10	bisnis	bisnis	PROPN
ijtc-670	305	11	dan	dan	PROPN
ijtc-670	305	12	akuntansi	akuntansi	PROPN
ijtc-670	305	13	,	,	PUNCT
ijtc-670	305	14	3(4	3(4	NUM
ijtc-670	305	15	)	)	PUNCT
ijtc-670	305	16	.	.	PUNCT
ijtc-670	306	1	sentanu	sentanu	PROPN
ijtc-670	306	2	,	,	PUNCT
ijtc-670	306	3	i.	i.	PROPN
ijtc-670	306	4	n.	n.	PROPN
ijtc-670	306	5	w.	w.	PROPN
ijtc-670	306	6	,	,	PUNCT
ijtc-670	306	7	&	&	CCONJ
ijtc-670	306	8	budiartha	budiartha	PROPN
ijtc-670	306	9	,	,	PUNCT
ijtc-670	306	10	k.	k.	PROPN
ijtc-670	306	11	(	(	PUNCT
ijtc-670	306	12	2019	2019	NUM
ijtc-670	306	13	)	)	PUNCT
ijtc-670	306	14	.	.	PUNCT
ijtc-670	307	1	effect	effect	NOUN
ijtc-670	307	2	of	of	ADP
ijtc-670	307	3	taxation	taxation	NOUN
ijtc-670	307	4	modernization	modernization	NOUN
ijtc-670	307	5	on	on	ADP
ijtc-670	307	6	tax	tax	NOUN
ijtc-670	307	7	compliance	compliance	NOUN
ijtc-670	307	8	.	.	PUNCT
ijtc-670	308	1	international	international	ADJ
ijtc-670	308	2	research	research	PROPN
ijtc-670	308	3	journal	journal	PROPN
ijtc-670	308	4	of	of	ADP
ijtc-670	308	5	management	management	NOUN
ijtc-670	308	6	,	,	PUNCT
ijtc-670	308	7	it	it	PRON
ijtc-670	308	8	and	and	CCONJ
ijtc-670	308	9	social	social	ADJ
ijtc-670	308	10	sciences	science	NOUN
ijtc-670	308	11	,	,	PUNCT
ijtc-670	308	12	6(4	6(4	NUM
ijtc-670	308	13	)	)	PUNCT
ijtc-670	308	14	,	,	PUNCT
ijtc-670	308	15	207–213	207–213	NUM
ijtc-670	308	16	.	.	PUNCT
ijtc-670	309	1	wahab	wahab	PROPN
ijtc-670	309	2	,	,	PUNCT
ijtc-670	309	3	n.	n.	PROPN
ijtc-670	309	4	s.	s.	PROPN
ijtc-670	309	5	a.	a.	PROPN
ijtc-670	309	6	,	,	PUNCT
ijtc-670	309	7	&	&	CCONJ
ijtc-670	309	8	holland	holland	PROPN
ijtc-670	309	9	,	,	PUNCT
ijtc-670	309	10	k.	k.	PROPN
ijtc-670	309	11	(	(	PUNCT
ijtc-670	309	12	2015	2015	NUM
ijtc-670	309	13	)	)	PUNCT
ijtc-670	309	14	.	.	PUNCT
ijtc-670	310	1	the	the	DET
ijtc-670	310	2	persistence	persistence	NOUN
ijtc-670	310	3	of	of	ADP
ijtc-670	310	4	book	book	NOUN
ijtc-670	310	5	-	-	PUNCT
ijtc-670	310	6	tax	tax	NOUN
ijtc-670	310	7	differences	difference	NOUN
ijtc-670	310	8	.	.	PUNCT
ijtc-670	311	1	the	the	DET
ijtc-670	311	2	british	british	PROPN
ijtc-670	311	3	accounting	accounting	PROPN
ijtc-670	311	4	review	review	PROPN
ijtc-670	311	5	,	,	PUNCT
ijtc-670	311	6	47(4	47(4	PROPN
ijtc-670	311	7	)	)	PUNCT
ijtc-670	311	8	,	,	PUNCT
ijtc-670	311	9	339–350	339–350	NUM
ijtc-670	311	10	.	.	PUNCT