id	sid	tid	token	lemma	pos
ijtc-678	1	1	the	the	DET
ijtc-678	1	2	illomata	illomata	PROPN
ijtc-678	1	3	international	international	PROPN
ijtc-678	1	4	journal	journal	PROPN
ijtc-678	1	5	of	of	ADP
ijtc-678	1	6	management	management	NOUN
ijtc-678	1	7	ilomata	ilomata	PROPN
ijtc-678	1	8	international	international	ADJ
ijtc-678	1	9	journal	journal	NOUN
ijtc-678	1	10	of	of	ADP
ijtc-678	1	11	tax	tax	PROPN
ijtc-678	1	12	&	&	CCONJ
ijtc-678	1	13	accounting	account	VERB
ijtc-678	1	14	p	p	PROPN
ijtc-678	1	15	-	-	PUNCT
ijtc-678	1	16	issn	issn	NOUN
ijtc-678	1	17	:	:	PUNCT
ijtc-678	1	18	2714	2714	NUM
ijtc-678	1	19	-	-	SYM
ijtc-678	1	20	9838	9838	NUM
ijtc-678	1	21	;	;	PUNCT
ijtc-678	1	22	e	e	X
ijtc-678	1	23	-	-	PUNCT
ijtc-678	1	24	issn	issn	NOUN
ijtc-678	1	25	:	:	PUNCT
ijtc-678	1	26	2714	2714	NUM
ijtc-678	1	27	-	-	SYM
ijtc-678	1	28	9846	9846	NUM
ijtc-678	1	29	volume	volume	NOUN
ijtc-678	1	30	4	4	NUM
ijtc-678	1	31	,	,	PUNCT
ijtc-678	1	32	issue	issue	NOUN
ijtc-678	1	33	2	2	NUM
ijtc-678	1	34	,	,	PUNCT
ijtc-678	1	35	april	april	PROPN
ijtc-678	1	36	2023	2023	NUM
ijtc-678	1	37	page	page	NOUN
ijtc-678	1	38	no	no	NOUN
ijtc-678	1	39	.	.	NOUN
ijtc-678	1	40	145	145	NUM
ijtc-678	1	41	-	-	SYM
ijtc-678	1	42	163	163	NUM
ijtc-678	1	43	145	145	NUM
ijtc-678	1	44	|	|	NOUN
ijtc-678	1	45	ilomata	ilomata	PROPN
ijtc-678	1	46	international	international	ADJ
ijtc-678	1	47	journal	journal	NOUN
ijtc-678	1	48	of	of	ADP
ijtc-678	1	49	tax	tax	PROPN
ijtc-678	1	50	&	&	CCONJ
ijtc-678	1	51	accounting	account	VERB
ijtc-678	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	1	53	the	the	DET
ijtc-678	1	54	influence	influence	NOUN
ijtc-678	1	55	of	of	ADP
ijtc-678	1	56	capital	capital	NOUN
ijtc-678	1	57	intensity	intensity	NOUN
ijtc-678	1	58	,	,	PUNCT
ijtc-678	1	59	inventory	inventory	NOUN
ijtc-678	1	60	intensity	intensity	NOUN
ijtc-678	1	61	,	,	PUNCT
ijtc-678	1	62	and	and	CCONJ
ijtc-678	1	63	profitability	profitability	NOUN
ijtc-678	1	64	on	on	ADP
ijtc-678	1	65	tax	tax	NOUN
ijtc-678	1	66	aggressiveness	aggressiveness	NOUN
ijtc-678	1	67	with	with	ADP
ijtc-678	1	68	debt	debt	NOUN
ijtc-678	1	69	levels	level	NOUN
ijtc-678	1	70	as	as	ADP
ijtc-678	1	71	a	a	DET
ijtc-678	1	72	moderating	moderate	VERB
ijtc-678	1	73	variable	variable	ADJ
ijtc-678	1	74	riski	riski	PROPN
ijtc-678	1	75	ayu	ayu	PROPN
ijtc-678	1	76	fitriani1	fitriani1	PROPN
ijtc-678	1	77	,	,	PUNCT
ijtc-678	1	78	menik	menik	X
ijtc-678	1	79	indrati2	indrati2	PROPN
ijtc-678	1	80	12universitas	12universitas	NUM
ijtc-678	1	81	esa	esa	PROPN
ijtc-678	1	82	unggul	unggul	PROPN
ijtc-678	1	83	,	,	PUNCT
ijtc-678	1	84	indonesia	indonesia	PROPN
ijtc-678	1	85	correspondent	correspondent	NOUN
ijtc-678	1	86	:	:	PUNCT
ijtc-678	1	87	riski.a.fitriani99@student.esaunggul.ac.id1	riski.a.fitriani99@student.esaunggul.ac.id1	ADV
ijtc-678	1	88	received	receive	VERB
ijtc-678	1	89	:	:	PUNCT
ijtc-678	1	90	december	december	PROPN
ijtc-678	1	91	30	30	NUM
ijtc-678	1	92	,	,	PUNCT
ijtc-678	1	93	2023	2023	NUM
ijtc-678	1	94	accepted	accept	VERB
ijtc-678	1	95	:	:	PUNCT
ijtc-678	1	96	april	april	PROPN
ijtc-678	1	97	1	1	NUM
ijtc-678	1	98	,	,	PUNCT
ijtc-678	1	99	2023	2023	NUM
ijtc-678	1	100	published	publish	VERB
ijtc-678	1	101	:	:	PUNCT
ijtc-678	1	102	april	april	PROPN
ijtc-678	1	103	30	30	NUM
ijtc-678	1	104	,	,	PUNCT
ijtc-678	1	105	2023	2023	NUM
ijtc-678	1	106	citation	citation	NOUN
ijtc-678	1	107	:	:	PUNCT
ijtc-678	1	108	fitriani	fitriani	NOUN
ijtc-678	1	109	,	,	PUNCT
ijtc-678	1	110	r	r	NOUN
ijtc-678	1	111	,	,	PUNCT
ijtc-678	1	112	a.	a.	NOUN
ijtc-678	1	113	,	,	PUNCT
ijtc-678	1	114	indrati	indrati	NOUN
ijtc-678	1	115	,	,	PUNCT
ijtc-678	1	116	m.(2023	m.(2023	NOUN
ijtc-678	1	117	)	)	PUNCT
ijtc-678	1	118	.	.	PUNCT
ijtc-678	2	1	the	the	DET
ijtc-678	2	2	influence	influence	NOUN
ijtc-678	2	3	of	of	ADP
ijtc-678	2	4	capital	capital	NOUN
ijtc-678	2	5	intensity	intensity	NOUN
ijtc-678	2	6	,	,	PUNCT
ijtc-678	2	7	inventory	inventory	NOUN
ijtc-678	2	8	intensity	intensity	NOUN
ijtc-678	2	9	,	,	PUNCT
ijtc-678	2	10	and	and	CCONJ
ijtc-678	2	11	profitability	profitability	NOUN
ijtc-678	2	12	on	on	ADP
ijtc-678	2	13	tax	tax	NOUN
ijtc-678	2	14	aggressiveness	aggressiveness	NOUN
ijtc-678	2	15	with	with	ADP
ijtc-678	2	16	debt	debt	NOUN
ijtc-678	2	17	levels	level	NOUN
ijtc-678	2	18	as	as	ADP
ijtc-678	2	19	a	a	DET
ijtc-678	2	20	moderating	moderate	VERB
ijtc-678	2	21	variable	variable	NOUN
ijtc-678	2	22	.	.	PUNCT
ijtc-678	3	1	ilomata	ilomata	PROPN
ijtc-678	3	2	international	international	ADJ
ijtc-678	3	3	journal	journal	NOUN
ijtc-678	3	4	of	of	ADP
ijtc-678	3	5	tax	tax	NOUN
ijtc-678	3	6	and	and	CCONJ
ijtc-678	3	7	accounting	accounting	NOUN
ijtc-678	3	8	,	,	PUNCT
ijtc-678	3	9	4(2),145	4(2),145	NOUN
ijtc-678	3	10	-	-	PUNCT
ijtc-678	3	11	163	163	NUM
ijtc-678	3	12	.	.	PUNCT
ijtc-678	4	1	https://doi.org/10.52728/ijtc.v4i1.678	https://doi.org/10.52728/ijtc.v4i1.678	PROPN
ijtc-678	4	2	abstract	abstract	NOUN
ijtc-678	4	3	:	:	PUNCT
ijtc-678	4	4	this	this	DET
ijtc-678	4	5	study	study	NOUN
ijtc-678	4	6	's	's	PART
ijtc-678	4	7	objective	objective	NOUN
ijtc-678	4	8	was	be	AUX
ijtc-678	4	9	to	to	PART
ijtc-678	4	10	analyze	analyze	VERB
ijtc-678	4	11	the	the	DET
ijtc-678	4	12	impact	impact	NOUN
ijtc-678	4	13	of	of	ADP
ijtc-678	4	14	capital	capital	NOUN
ijtc-678	4	15	intensity	intensity	NOUN
ijtc-678	4	16	,	,	PUNCT
ijtc-678	4	17	inventory	inventory	NOUN
ijtc-678	4	18	intensity	intensity	NOUN
ijtc-678	4	19	,	,	PUNCT
ijtc-678	4	20	and	and	CCONJ
ijtc-678	4	21	profitability	profitability	NOUN
ijtc-678	4	22	on	on	ADP
ijtc-678	4	23	tax	tax	NOUN
ijtc-678	4	24	aggressiveness	aggressiveness	NOUN
ijtc-678	4	25	,	,	PUNCT
ijtc-678	4	26	with	with	ADP
ijtc-678	4	27	debt	debt	NOUN
ijtc-678	4	28	level	level	NOUN
ijtc-678	4	29	serving	serve	VERB
ijtc-678	4	30	as	as	ADP
ijtc-678	4	31	a	a	DET
ijtc-678	4	32	moderator	moderator	NOUN
ijtc-678	4	33	.	.	PUNCT
ijtc-678	5	1	this	this	DET
ijtc-678	5	2	study	study	NOUN
ijtc-678	5	3	includes	include	VERB
ijtc-678	5	4	three	three	NUM
ijtc-678	5	5	independent	independent	ADJ
ijtc-678	5	6	factors	factor	NOUN
ijtc-678	5	7	,	,	PUNCT
ijtc-678	5	8	namely	namely	ADV
ijtc-678	5	9	capital	capital	NOUN
ijtc-678	5	10	intensity	intensity	NOUN
ijtc-678	5	11	,	,	PUNCT
ijtc-678	5	12	inventory	inventory	NOUN
ijtc-678	5	13	intensity	intensity	NOUN
ijtc-678	5	14	,	,	PUNCT
ijtc-678	5	15	and	and	CCONJ
ijtc-678	5	16	profitability	profitability	NOUN
ijtc-678	5	17	;	;	PUNCT
ijtc-678	5	18	one	one	NUM
ijtc-678	5	19	dependent	dependent	ADJ
ijtc-678	5	20	variable	variable	NOUN
ijtc-678	5	21	,	,	PUNCT
ijtc-678	5	22	namely	namely	ADV
ijtc-678	5	23	tax	tax	NOUN
ijtc-678	5	24	aggressiveness	aggressiveness	NOUN
ijtc-678	5	25	;	;	PUNCT
ijtc-678	5	26	and	and	CCONJ
ijtc-678	5	27	one	one	NUM
ijtc-678	5	28	moderating	moderate	VERB
ijtc-678	5	29	variable	variable	NOUN
ijtc-678	5	30	,	,	PUNCT
ijtc-678	5	31	namely	namely	ADV
ijtc-678	5	32	debt	debt	NOUN
ijtc-678	5	33	level	level	NOUN
ijtc-678	5	34	or	or	CCONJ
ijtc-678	5	35	leverage	leverage	NOUN
ijtc-678	5	36	.	.	PUNCT
ijtc-678	6	1	in	in	ADP
ijtc-678	6	2	this	this	DET
ijtc-678	6	3	study	study	NOUN
ijtc-678	6	4	,	,	PUNCT
ijtc-678	6	5	17	17	NUM
ijtc-678	6	6	firms	firm	NOUN
ijtc-678	6	7	out	out	ADP
ijtc-678	6	8	of	of	ADP
ijtc-678	6	9	a	a	DET
ijtc-678	6	10	total	total	ADJ
ijtc-678	6	11	observation	observation	NOUN
ijtc-678	6	12	of	of	ADP
ijtc-678	6	13	45	45	NUM
ijtc-678	6	14	companies	company	NOUN
ijtc-678	6	15	with	with	ADP
ijtc-678	6	16	research	research	NOUN
ijtc-678	6	17	objects	object	NOUN
ijtc-678	6	18	on	on	ADP
ijtc-678	6	19	the	the	DET
ijtc-678	6	20	lq45	lq45	PROPN
ijtc-678	6	21	company	company	NOUN
ijtc-678	6	22	index	index	NOUN
ijtc-678	6	23	listed	list	VERB
ijtc-678	6	24	on	on	ADP
ijtc-678	6	25	the	the	DET
ijtc-678	6	26	indonesia	indonesia	PROPN
ijtc-678	6	27	stock	stock	PROPN
ijtc-678	6	28	exchange	exchange	PROPN
ijtc-678	6	29	(	(	PUNCT
ijtc-678	6	30	idx	idx	PROPN
ijtc-678	6	31	)	)	PUNCT
ijtc-678	6	32	from	from	ADP
ijtc-678	6	33	2017	2017	NUM
ijtc-678	6	34	to	to	ADP
ijtc-678	6	35	2021	2021	NUM
ijtc-678	6	36	met	meet	VERB
ijtc-678	6	37	the	the	DET
ijtc-678	6	38	inclusion	inclusion	NOUN
ijtc-678	6	39	requirements	requirement	NOUN
ijtc-678	6	40	.	.	PUNCT
ijtc-678	7	1	according	accord	VERB
ijtc-678	7	2	to	to	ADP
ijtc-678	7	3	the	the	DET
ijtc-678	7	4	findings	finding	NOUN
ijtc-678	7	5	of	of	ADP
ijtc-678	7	6	this	this	DET
ijtc-678	7	7	study	study	NOUN
ijtc-678	7	8	,	,	PUNCT
ijtc-678	7	9	capital	capital	NOUN
ijtc-678	7	10	intensity	intensity	NOUN
ijtc-678	7	11	has	have	VERB
ijtc-678	7	12	a	a	DET
ijtc-678	7	13	beneficial	beneficial	ADJ
ijtc-678	7	14	effect	effect	NOUN
ijtc-678	7	15	on	on	ADP
ijtc-678	7	16	tax	tax	NOUN
ijtc-678	7	17	aggression	aggression	NOUN
ijtc-678	7	18	.	.	PUNCT
ijtc-678	8	1	the	the	DET
ijtc-678	8	2	variable	variable	ADJ
ijtc-678	8	3	inventory	inventory	NOUN
ijtc-678	8	4	intensity	intensity	NOUN
ijtc-678	8	5	has	have	VERB
ijtc-678	8	6	no	no	DET
ijtc-678	8	7	positive	positive	ADJ
ijtc-678	8	8	impact	impact	NOUN
ijtc-678	8	9	on	on	ADP
ijtc-678	8	10	tax	tax	NOUN
ijtc-678	8	11	aggression	aggression	NOUN
ijtc-678	8	12	.	.	PUNCT
ijtc-678	9	1	the	the	DET
ijtc-678	9	2	unpredictable	unpredictable	ADJ
ijtc-678	9	3	profitability	profitability	NOUN
ijtc-678	9	4	has	have	VERB
ijtc-678	9	5	a	a	DET
ijtc-678	9	6	favorable	favorable	ADJ
ijtc-678	9	7	impact	impact	NOUN
ijtc-678	9	8	on	on	ADP
ijtc-678	9	9	tax	tax	NOUN
ijtc-678	9	10	aggressiveness	aggressiveness	NOUN
ijtc-678	9	11	.	.	PUNCT
ijtc-678	10	1	the	the	DET
ijtc-678	10	2	association	association	NOUN
ijtc-678	10	3	between	between	ADP
ijtc-678	10	4	capital	capital	NOUN
ijtc-678	10	5	intensity	intensity	NOUN
ijtc-678	10	6	and	and	CCONJ
ijtc-678	10	7	tax	tax	NOUN
ijtc-678	10	8	aggression	aggression	NOUN
ijtc-678	10	9	can	can	AUX
ijtc-678	10	10	not	not	PART
ijtc-678	10	11	be	be	AUX
ijtc-678	10	12	moderated	moderate	VERB
ijtc-678	10	13	by	by	ADP
ijtc-678	10	14	the	the	DET
ijtc-678	10	15	variable	variable	NOUN
ijtc-678	10	16	of	of	ADP
ijtc-678	10	17	leverage	leverage	NOUN
ijtc-678	10	18	.	.	PUNCT
ijtc-678	11	1	the	the	DET
ijtc-678	11	2	association	association	NOUN
ijtc-678	11	3	between	between	ADP
ijtc-678	11	4	inventory	inventory	NOUN
ijtc-678	11	5	intensity	intensity	NOUN
ijtc-678	11	6	and	and	CCONJ
ijtc-678	11	7	tax	tax	NOUN
ijtc-678	11	8	aggression	aggression	NOUN
ijtc-678	11	9	can	can	AUX
ijtc-678	11	10	not	not	PART
ijtc-678	11	11	be	be	AUX
ijtc-678	11	12	moderated	moderate	VERB
ijtc-678	11	13	by	by	ADP
ijtc-678	11	14	the	the	DET
ijtc-678	11	15	variable	variable	NOUN
ijtc-678	11	16	of	of	ADP
ijtc-678	11	17	leverage	leverage	NOUN
ijtc-678	11	18	.	.	PUNCT
ijtc-678	12	1	the	the	DET
ijtc-678	12	2	variable	variable	NOUN
ijtc-678	12	3	of	of	ADP
ijtc-678	12	4	leverage	leverage	NOUN
ijtc-678	12	5	moderates	moderate	NOUN
ijtc-678	12	6	in	in	ADP
ijtc-678	12	7	a	a	DET
ijtc-678	12	8	positive	positive	ADJ
ijtc-678	12	9	way	way	NOUN
ijtc-678	12	10	the	the	DET
ijtc-678	12	11	association	association	NOUN
ijtc-678	12	12	between	between	ADP
ijtc-678	12	13	profitability	profitability	NOUN
ijtc-678	12	14	and	and	CCONJ
ijtc-678	12	15	tax	tax	NOUN
ijtc-678	12	16	aggression	aggression	NOUN
ijtc-678	12	17	.	.	PUNCT
ijtc-678	13	1	this	this	DET
ijtc-678	13	2	research	research	NOUN
ijtc-678	13	3	can	can	AUX
ijtc-678	13	4	also	also	ADV
ijtc-678	13	5	be	be	AUX
ijtc-678	13	6	used	use	VERB
ijtc-678	13	7	to	to	PART
ijtc-678	13	8	encourage	encourage	VERB
ijtc-678	13	9	investors	investor	NOUN
ijtc-678	13	10	and	and	CCONJ
ijtc-678	13	11	shareholders	shareholder	NOUN
ijtc-678	13	12	to	to	PART
ijtc-678	13	13	receive	receive	VERB
ijtc-678	13	14	financial	financial	ADJ
ijtc-678	13	15	statement	statement	NOUN
ijtc-678	13	16	information	information	NOUN
ijtc-678	13	17	offered	offer	VERB
ijtc-678	13	18	by	by	ADP
ijtc-678	13	19	companies	company	NOUN
ijtc-678	13	20	with	with	ADP
ijtc-678	13	21	greater	great	ADJ
ijtc-678	13	22	care	care	NOUN
ijtc-678	13	23	when	when	SCONJ
ijtc-678	13	24	making	make	VERB
ijtc-678	13	25	investment	investment	NOUN
ijtc-678	13	26	decisions	decision	NOUN
ijtc-678	13	27	.	.	PUNCT
ijtc-678	14	1	for	for	SCONJ
ijtc-678	14	2	companies	company	NOUN
ijtc-678	14	3	to	to	PART
ijtc-678	14	4	be	be	AUX
ijtc-678	14	5	able	able	ADJ
ijtc-678	14	6	to	to	PART
ijtc-678	14	7	determine	determine	VERB
ijtc-678	14	8	positive	positive	ADJ
ijtc-678	14	9	policies	policy	NOUN
ijtc-678	14	10	that	that	PRON
ijtc-678	14	11	can	can	AUX
ijtc-678	14	12	maintain	maintain	VERB
ijtc-678	14	13	business	business	NOUN
ijtc-678	14	14	continuity	continuity	NOUN
ijtc-678	14	15	and	and	CCONJ
ijtc-678	14	16	can	can	AUX
ijtc-678	14	17	meet	meet	VERB
ijtc-678	14	18	the	the	DET
ijtc-678	14	19	expectations	expectation	NOUN
ijtc-678	14	20	of	of	ADP
ijtc-678	14	21	shareholders	shareholder	NOUN
ijtc-678	14	22	will	will	AUX
ijtc-678	14	23	carry	carry	VERB
ijtc-678	14	24	out	out	ADP
ijtc-678	14	25	tax	tax	NOUN
ijtc-678	14	26	aggressiveness	aggressiveness	NOUN
ijtc-678	14	27	.	.	PUNCT
ijtc-678	15	1	keywords	keyword	NOUN
ijtc-678	15	2	:	:	PUNCT
ijtc-678	15	3	capital	capital	NOUN
ijtc-678	15	4	intensity	intensity	NOUN
ijtc-678	15	5	;	;	PUNCT
ijtc-678	15	6	inventory	inventory	NOUN
ijtc-678	15	7	intensity	intensity	NOUN
ijtc-678	15	8	;	;	PUNCT
ijtc-678	15	9	profitability	profitability	NOUN
ijtc-678	15	10	;	;	PUNCT
ijtc-678	15	11	tax	tax	NOUN
ijtc-678	15	12	aggressiveness	aggressiveness	NOUN
ijtc-678	15	13	;	;	PUNCT
ijtc-678	15	14	debt	debt	NOUN
ijtc-678	15	15	level	level	NOUN
ijtc-678	15	16	.	.	PUNCT
ijtc-678	16	1	this	this	PRON
ijtc-678	16	2	is	be	AUX
ijtc-678	16	3	an	an	DET
ijtc-678	16	4	open	open	ADJ
ijtc-678	16	5	access	access	NOUN
ijtc-678	16	6	article	article	NOUN
ijtc-678	16	7	under	under	ADP
ijtc-678	16	8	the	the	DET
ijtc-678	16	9	cc	cc	NOUN
ijtc-678	16	10	-	-	PUNCT
ijtc-678	16	11	by	by	ADP
ijtc-678	16	12	4.0	4.0	NUM
ijtc-678	16	13	license	license	NOUN
ijtc-678	16	14	.	.	PUNCT
ijtc-678	17	1	introduction	introduction	NOUN
ijtc-678	17	2	one	one	NUM
ijtc-678	17	3	of	of	ADP
ijtc-678	17	4	the	the	DET
ijtc-678	17	5	sources	source	NOUN
ijtc-678	17	6	of	of	ADP
ijtc-678	17	7	state	state	NOUN
ijtc-678	17	8	finance	finance	NOUN
ijtc-678	17	9	is	be	AUX
ijtc-678	17	10	taxes	taxis	NOUN
ijtc-678	17	11	,	,	PUNCT
ijtc-678	17	12	where	where	SCONJ
ijtc-678	17	13	taxes	taxis	NOUN
ijtc-678	17	14	are	be	AUX
ijtc-678	17	15	one	one	NUM
ijtc-678	17	16	of	of	ADP
ijtc-678	17	17	the	the	DET
ijtc-678	17	18	most	most	ADV
ijtc-678	17	19	important	important	ADJ
ijtc-678	17	20	supports	support	NOUN
ijtc-678	17	21	for	for	ADP
ijtc-678	17	22	state	state	NOUN
ijtc-678	17	23	financing	financing	NOUN
ijtc-678	17	24	.	.	PUNCT
ijtc-678	18	1	tax	tax	NOUN
ijtc-678	18	2	contribution	contribution	NOUN
ijtc-678	18	3	to	to	ADP
ijtc-678	18	4	state	state	NOUN
ijtc-678	18	5	revenue	revenue	NOUN
ijtc-678	18	6	reaches	reach	VERB
ijtc-678	18	7	80	80	NUM
ijtc-678	18	8	%	%	NOUN
ijtc-678	18	9	.	.	PUNCT
ijtc-678	19	1	even	even	ADV
ijtc-678	19	2	though	though	SCONJ
ijtc-678	19	3	tax	tax	NOUN
ijtc-678	19	4	revenue	revenue	NOUN
ijtc-678	19	5	has	have	AUX
ijtc-678	19	6	increased	increase	VERB
ijtc-678	19	7	every	every	DET
ijtc-678	19	8	year	year	NOUN
ijtc-678	19	9	,	,	PUNCT
ijtc-678	19	10	there	there	PRON
ijtc-678	19	11	are	be	VERB
ijtc-678	19	12	always	always	ADV
ijtc-678	19	13	deficiencies	deficiency	NOUN
ijtc-678	19	14	so	so	SCONJ
ijtc-678	19	15	that	that	SCONJ
ijtc-678	19	16	the	the	DET
ijtc-678	19	17	tax	tax	NOUN
ijtc-678	19	18	target	target	NOUN
ijtc-678	19	19	is	be	AUX
ijtc-678	19	20	not	not	PART
ijtc-678	19	21	achieved	achieve	VERB
ijtc-678	19	22	like	like	ADP
ijtc-678	19	23	the	the	DET
ijtc-678	19	24	current	current	ADJ
ijtc-678	19	25	covid-19	covid-19	PROPN
ijtc-678	19	26	pandemic	pandemic	NOUN
ijtc-678	19	27	.	.	PUNCT
ijtc-678	20	1	according	accord	VERB
ijtc-678	20	2	to	to	ADP
ijtc-678	20	3	data	datum	NOUN
ijtc-678	20	4	(	(	PUNCT
ijtc-678	20	5	www.bps.go.id	www.bps.go.id	PROPN
ijtc-678	20	6	,	,	PUNCT
ijtc-678	20	7	2022	2022	NUM
ijtc-678	20	8	)	)	PUNCT
ijtc-678	20	9	state	state	NOUN
ijtc-678	20	10	tax	tax	NOUN
ijtc-678	20	11	revenue	revenue	NOUN
ijtc-678	20	12	has	have	VERB
ijtc-678	20	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-678	20	14	mailto:riski.a.fitriani99@student.esaunggul.ac.id	mailto:riski.a.fitriani99@student.esaunggul.ac.id	NOUN
ijtc-678	20	15	https://doi.org/10.52728/ijtc.v4i1.678	https://doi.org/10.52728/ijtc.v4i1.678	NOUN
ijtc-678	20	16	the	the	DET
ijtc-678	20	17	influence	influence	NOUN
ijtc-678	20	18	of	of	ADP
ijtc-678	20	19	capital	capital	NOUN
ijtc-678	20	20	intensity	intensity	NOUN
ijtc-678	20	21	,	,	PUNCT
ijtc-678	20	22	inventory	inventory	NOUN
ijtc-678	20	23	intensity	intensity	NOUN
ijtc-678	20	24	,	,	PUNCT
ijtc-678	20	25	and	and	CCONJ
ijtc-678	20	26	profitability	profitability	NOUN
ijtc-678	20	27	on	on	ADP
ijtc-678	20	28	tax	tax	NOUN
ijtc-678	20	29	aggressiveness	aggressiveness	NOUN
ijtc-678	20	30	with	with	ADP
ijtc-678	20	31	debt	debt	NOUN
ijtc-678	20	32	levels	level	NOUN
ijtc-678	20	33	as	as	ADP
ijtc-678	20	34	a	a	DET
ijtc-678	20	35	moderating	moderate	VERB
ijtc-678	20	36	variable	variable	ADJ
ijtc-678	20	37	fitriani	fitriani	NOUN
ijtc-678	20	38	and	and	CCONJ
ijtc-678	20	39	indrati	indrati	NOUN
ijtc-678	20	40	146	146	NUM
ijtc-678	20	41	|	|	CCONJ
ijtc-678	20	42	ilomata	ilomata	PROPN
ijtc-678	20	43	international	international	ADJ
ijtc-678	20	44	journal	journal	NOUN
ijtc-678	20	45	of	of	ADP
ijtc-678	20	46	tax	tax	PROPN
ijtc-678	20	47	&	&	CCONJ
ijtc-678	20	48	accounting	accounting	PROPN
ijtc-678	20	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	20	50	decreased	decrease	VERB
ijtc-678	20	51	.	.	PUNCT
ijtc-678	21	1	in	in	ADP
ijtc-678	21	2	2019	2019	NUM
ijtc-678	21	3	-	-	SYM
ijtc-678	21	4	2021	2021	NUM
ijtc-678	21	5	the	the	DET
ijtc-678	21	6	covid-19	covid-19	PROPN
ijtc-678	21	7	pandemic	pandemic	NOUN
ijtc-678	21	8	occurred	occur	VERB
ijtc-678	21	9	which	which	PRON
ijtc-678	21	10	caused	cause	VERB
ijtc-678	21	11	many	many	ADJ
ijtc-678	21	12	companies	company	NOUN
ijtc-678	21	13	to	to	PART
ijtc-678	21	14	go	go	VERB
ijtc-678	21	15	bankrupt	bankrupt	ADJ
ijtc-678	21	16	,	,	PUNCT
ijtc-678	21	17	so	so	SCONJ
ijtc-678	21	18	that	that	SCONJ
ijtc-678	21	19	the	the	DET
ijtc-678	21	20	amount	amount	NOUN
ijtc-678	21	21	of	of	ADP
ijtc-678	21	22	company	company	NOUN
ijtc-678	21	23	income	income	NOUN
ijtc-678	21	24	will	will	AUX
ijtc-678	21	25	affect	affect	VERB
ijtc-678	21	26	the	the	DET
ijtc-678	21	27	payment	payment	NOUN
ijtc-678	21	28	of	of	ADP
ijtc-678	21	29	income	income	NOUN
ijtc-678	21	30	tax	tax	NOUN
ijtc-678	21	31	to	to	ADP
ijtc-678	21	32	the	the	DET
ijtc-678	21	33	company	company	NOUN
ijtc-678	21	34	.	.	PUNCT
ijtc-678	22	1	in	in	ADP
ijtc-678	22	2	order	order	NOUN
ijtc-678	22	3	to	to	PART
ijtc-678	22	4	reduce	reduce	VERB
ijtc-678	22	5	the	the	DET
ijtc-678	22	6	income	income	NOUN
ijtc-678	22	7	tax	tax	NOUN
ijtc-678	22	8	paid	pay	VERB
ijtc-678	22	9	to	to	ADP
ijtc-678	22	10	the	the	DET
ijtc-678	22	11	government	government	NOUN
ijtc-678	22	12	,	,	PUNCT
ijtc-678	22	13	companies	company	NOUN
ijtc-678	22	14	usually	usually	ADV
ijtc-678	22	15	carry	carry	VERB
ijtc-678	22	16	out	out	ADP
ijtc-678	22	17	tax	tax	NOUN
ijtc-678	22	18	aggressiveness	aggressiveness	NOUN
ijtc-678	22	19	by	by	ADP
ijtc-678	22	20	reducing	reduce	VERB
ijtc-678	22	21	the	the	DET
ijtc-678	22	22	profits	profit	NOUN
ijtc-678	22	23	earned	earn	VERB
ijtc-678	22	24	by	by	ADP
ijtc-678	22	25	the	the	DET
ijtc-678	22	26	company	company	NOUN
ijtc-678	22	27	.	.	PUNCT
ijtc-678	23	1	that	that	DET
ijtc-678	23	2	way	way	NOUN
ijtc-678	23	3	people	people	NOUN
ijtc-678	23	4	's	's	PART
ijtc-678	23	5	economic	economic	ADJ
ijtc-678	23	6	activities	activity	NOUN
ijtc-678	23	7	are	be	AUX
ijtc-678	23	8	also	also	ADV
ijtc-678	23	9	very	very	ADV
ijtc-678	23	10	limited	limited	ADJ
ijtc-678	23	11	during	during	ADP
ijtc-678	23	12	the	the	DET
ijtc-678	23	13	covid-19	covid-19	PROPN
ijtc-678	23	14	pandemic	pandemic	NOUN
ijtc-678	23	15	.	.	PUNCT
ijtc-678	24	1	meanwhile	meanwhile	ADV
ijtc-678	24	2	,	,	PUNCT
ijtc-678	24	3	tax	tax	NOUN
ijtc-678	24	4	performance	performance	NOUN
ijtc-678	24	5	and	and	CCONJ
ijtc-678	24	6	economic	economic	ADJ
ijtc-678	24	7	recovery	recovery	NOUN
ijtc-678	24	8	have	have	AUX
ijtc-678	24	9	started	start	VERB
ijtc-678	24	10	to	to	PART
ijtc-678	24	11	increase	increase	VERB
ijtc-678	24	12	from	from	ADP
ijtc-678	24	13	the	the	DET
ijtc-678	24	14	impact	impact	NOUN
ijtc-678	24	15	of	of	ADP
ijtc-678	24	16	the	the	DET
ijtc-678	24	17	co-19	co-19	ADV
ijtc-678	24	18	pandemic	pandemic	ADJ
ijtc-678	24	19	since	since	SCONJ
ijtc-678	24	20	2021	2021	NUM
ijtc-678	24	21	.	.	PUNCT
ijtc-678	25	1	a	a	DET
ijtc-678	25	2	firm	firm	NOUN
ijtc-678	25	3	will	will	AUX
ijtc-678	25	4	make	make	VERB
ijtc-678	25	5	an	an	DET
ijtc-678	25	6	investment	investment	NOUN
ijtc-678	25	7	in	in	ADP
ijtc-678	25	8	the	the	DET
ijtc-678	25	9	form	form	NOUN
ijtc-678	25	10	of	of	ADP
ijtc-678	25	11	fixed	fix	VERB
ijtc-678	25	12	assets	asset	NOUN
ijtc-678	25	13	,	,	PUNCT
ijtc-678	25	14	and	and	CCONJ
ijtc-678	25	15	the	the	DET
ijtc-678	25	16	company	company	NOUN
ijtc-678	25	17	will	will	AUX
ijtc-678	25	18	do	do	VERB
ijtc-678	25	19	depreciation	depreciation	NOUN
ijtc-678	25	20	to	to	PART
ijtc-678	25	21	calculate	calculate	VERB
ijtc-678	25	22	the	the	DET
ijtc-678	25	23	amount	amount	NOUN
ijtc-678	25	24	of	of	ADP
ijtc-678	25	25	tax	tax	NOUN
ijtc-678	25	26	that	that	PRON
ijtc-678	25	27	must	must	AUX
ijtc-678	25	28	be	be	AUX
ijtc-678	25	29	paid	pay	VERB
ijtc-678	25	30	and	and	CCONJ
ijtc-678	25	31	how	how	SCONJ
ijtc-678	25	32	the	the	DET
ijtc-678	25	33	funds	fund	NOUN
ijtc-678	25	34	will	will	AUX
ijtc-678	25	35	be	be	AUX
ijtc-678	25	36	utilized	utilize	VERB
ijtc-678	25	37	to	to	PART
ijtc-678	25	38	generate	generate	VERB
ijtc-678	25	39	a	a	DET
ijtc-678	25	40	profit	profit	NOUN
ijtc-678	25	41	(	(	PUNCT
ijtc-678	25	42	ratnawati	ratnawati	PROPN
ijtc-678	25	43	&	&	CCONJ
ijtc-678	25	44	utomo	utomo	PROPN
ijtc-678	25	45	,	,	PUNCT
ijtc-678	25	46	2022	2022	NUM
ijtc-678	25	47	)	)	PUNCT
ijtc-678	25	48	.	.	PUNCT
ijtc-678	26	1	a	a	DET
ijtc-678	26	2	high	high	ADJ
ijtc-678	26	3	inventory	inventory	NOUN
ijtc-678	26	4	intensity	intensity	NOUN
ijtc-678	26	5	of	of	ADP
ijtc-678	26	6	a	a	DET
ijtc-678	26	7	company	company	NOUN
ijtc-678	26	8	can	can	AUX
ijtc-678	26	9	help	help	VERB
ijtc-678	26	10	reduce	reduce	VERB
ijtc-678	26	11	the	the	DET
ijtc-678	26	12	amount	amount	NOUN
ijtc-678	26	13	of	of	ADP
ijtc-678	26	14	tax	tax	NOUN
ijtc-678	26	15	payments	payment	NOUN
ijtc-678	26	16	.	.	PUNCT
ijtc-678	27	1	(	(	PUNCT
ijtc-678	27	2	oktaviani	oktaviani	PROPN
ijtc-678	27	3	et	et	PROPN
ijtc-678	27	4	al	al	PROPN
ijtc-678	27	5	.	.	PROPN
ijtc-678	27	6	,	,	PUNCT
ijtc-678	27	7	2021	2021	NUM
ijtc-678	27	8	)	)	PUNCT
ijtc-678	27	9	states	state	VERB
ijtc-678	27	10	that	that	SCONJ
ijtc-678	27	11	when	when	SCONJ
ijtc-678	27	12	inventory	inventory	NOUN
ijtc-678	27	13	intensity	intensity	NOUN
ijtc-678	27	14	results	result	VERB
ijtc-678	27	15	in	in	ADP
ijtc-678	27	16	an	an	DET
ijtc-678	27	17	increase	increase	NOUN
ijtc-678	27	18	in	in	ADP
ijtc-678	27	19	profit	profit	NOUN
ijtc-678	27	20	due	due	ADP
ijtc-678	27	21	to	to	ADP
ijtc-678	27	22	additional	additional	ADJ
ijtc-678	27	23	costs	cost	NOUN
ijtc-678	27	24	,	,	PUNCT
ijtc-678	27	25	as	as	ADP
ijtc-678	27	26	a	a	DET
ijtc-678	27	27	result	result	NOUN
ijtc-678	27	28	it	it	PRON
ijtc-678	27	29	will	will	AUX
ijtc-678	27	30	cause	cause	VERB
ijtc-678	27	31	an	an	DET
ijtc-678	27	32	increase	increase	NOUN
ijtc-678	27	33	in	in	ADP
ijtc-678	27	34	tax	tax	NOUN
ijtc-678	27	35	payments	payment	NOUN
ijtc-678	27	36	so	so	SCONJ
ijtc-678	27	37	that	that	SCONJ
ijtc-678	27	38	companies	company	NOUN
ijtc-678	27	39	will	will	AUX
ijtc-678	27	40	carry	carry	VERB
ijtc-678	27	41	out	out	ADP
ijtc-678	27	42	tax	tax	NOUN
ijtc-678	27	43	aggressiveness	aggressiveness	NOUN
ijtc-678	27	44	.	.	PUNCT
ijtc-678	28	1	(	(	PUNCT
ijtc-678	28	2	suhendar	suhendar	NOUN
ijtc-678	28	3	et	et	PROPN
ijtc-678	28	4	al	al	PROPN
ijtc-678	28	5	.	.	PROPN
ijtc-678	28	6	,	,	PUNCT
ijtc-678	28	7	2022	2022	NUM
ijtc-678	28	8	)	)	PUNCT
ijtc-678	28	9	said	say	VERB
ijtc-678	28	10	the	the	DET
ijtc-678	28	11	effectiveness	effectiveness	NOUN
ijtc-678	28	12	of	of	ADP
ijtc-678	28	13	a	a	DET
ijtc-678	28	14	company	company	NOUN
ijtc-678	28	15	's	's	PART
ijtc-678	28	16	work	work	NOUN
ijtc-678	28	17	processes	process	NOUN
ijtc-678	28	18	in	in	ADP
ijtc-678	28	19	identifying	identify	VERB
ijtc-678	28	20	a	a	DET
ijtc-678	28	21	company	company	NOUN
ijtc-678	28	22	's	's	PART
ijtc-678	28	23	ability	ability	NOUN
ijtc-678	28	24	to	to	PART
ijtc-678	28	25	seek	seek	VERB
ijtc-678	28	26	profit	profit	NOUN
ijtc-678	28	27	can	can	AUX
ijtc-678	28	28	use	use	VERB
ijtc-678	28	29	profitability	profitability	NOUN
ijtc-678	28	30	.	.	PUNCT
ijtc-678	29	1	company	company	NOUN
ijtc-678	29	2	profits	profit	NOUN
ijtc-678	29	3	will	will	AUX
ijtc-678	29	4	be	be	AUX
ijtc-678	29	5	used	use	VERB
ijtc-678	29	6	to	to	PART
ijtc-678	29	7	pay	pay	VERB
ijtc-678	29	8	shareholders	shareholder	NOUN
ijtc-678	29	9	.	.	PUNCT
ijtc-678	30	1	the	the	DET
ijtc-678	30	2	company	company	NOUN
ijtc-678	30	3	will	will	AUX
ijtc-678	30	4	carry	carry	VERB
ijtc-678	30	5	out	out	ADP
ijtc-678	30	6	tax	tax	NOUN
ijtc-678	30	7	aggressiveness	aggressiveness	NOUN
ijtc-678	30	8	if	if	SCONJ
ijtc-678	30	9	the	the	DET
ijtc-678	30	10	level	level	NOUN
ijtc-678	30	11	of	of	ADP
ijtc-678	30	12	profit	profit	NOUN
ijtc-678	30	13	earned	earn	VERB
ijtc-678	30	14	by	by	ADP
ijtc-678	30	15	the	the	DET
ijtc-678	30	16	company	company	NOUN
ijtc-678	30	17	increases	increase	VERB
ijtc-678	30	18	(	(	PUNCT
ijtc-678	30	19	kasmir	kasmir	PROPN
ijtc-678	30	20	,	,	PUNCT
ijtc-678	30	21	2017	2017	NUM
ijtc-678	30	22	)	)	PUNCT
ijtc-678	30	23	.	.	PUNCT
ijtc-678	31	1	leverage	leverage	NOUN
ijtc-678	31	2	is	be	AUX
ijtc-678	31	3	used	use	VERB
ijtc-678	31	4	to	to	PART
ijtc-678	31	5	increase	increase	VERB
ijtc-678	31	6	a	a	DET
ijtc-678	31	7	company	company	NOUN
ijtc-678	31	8	's	's	PART
ijtc-678	31	9	ability	ability	NOUN
ijtc-678	31	10	to	to	PART
ijtc-678	31	11	achieve	achieve	VERB
ijtc-678	31	12	its	its	PRON
ijtc-678	31	13	goals	goal	NOUN
ijtc-678	31	14	,	,	PUNCT
ijtc-678	31	15	both	both	CCONJ
ijtc-678	31	16	small	small	ADJ
ijtc-678	31	17	and	and	CCONJ
ijtc-678	31	18	large	large	ADJ
ijtc-678	31	19	.	.	PUNCT
ijtc-678	32	1	companies	company	NOUN
ijtc-678	32	2	that	that	PRON
ijtc-678	32	3	are	be	AUX
ijtc-678	32	4	in	in	ADP
ijtc-678	32	5	debt	debt	NOUN
ijtc-678	32	6	do	do	AUX
ijtc-678	32	7	not	not	PART
ijtc-678	32	8	carry	carry	VERB
ijtc-678	32	9	out	out	ADP
ijtc-678	32	10	tax	tax	NOUN
ijtc-678	32	11	aggressiveness	aggressiveness	NOUN
ijtc-678	32	12	because	because	SCONJ
ijtc-678	32	13	companies	company	NOUN
ijtc-678	32	14	have	have	VERB
ijtc-678	32	15	interests	interest	NOUN
ijtc-678	32	16	with	with	ADP
ijtc-678	32	17	creditors	creditor	NOUN
ijtc-678	32	18	,	,	PUNCT
ijtc-678	32	19	so	so	SCONJ
ijtc-678	32	20	companies	company	NOUN
ijtc-678	32	21	must	must	AUX
ijtc-678	32	22	maintain	maintain	VERB
ijtc-678	32	23	their	their	PRON
ijtc-678	32	24	profits	profit	NOUN
ijtc-678	32	25	(	(	PUNCT
ijtc-678	32	26	santini	santini	NOUN
ijtc-678	32	27	&	&	CCONJ
ijtc-678	32	28	indrayani	indrayani	PROPN
ijtc-678	32	29	,	,	PUNCT
ijtc-678	32	30	2020	2020	NUM
ijtc-678	32	31	)	)	PUNCT
ijtc-678	32	32	.	.	PUNCT
ijtc-678	33	1	(	(	PUNCT
ijtc-678	33	2	iswari	iswari	PROPN
ijtc-678	33	3	et	et	PROPN
ijtc-678	33	4	al	al	PROPN
ijtc-678	33	5	.	.	PROPN
ijtc-678	33	6	,	,	PUNCT
ijtc-678	33	7	2019	2019	NUM
ijtc-678	33	8	)	)	PUNCT
ijtc-678	33	9	emphasized	emphasize	VERB
ijtc-678	33	10	that	that	SCONJ
ijtc-678	33	11	tax	tax	NOUN
ijtc-678	33	12	aggressiveness	aggressiveness	NOUN
ijtc-678	33	13	refers	refer	VERB
ijtc-678	33	14	to	to	ADP
ijtc-678	33	15	tax	tax	NOUN
ijtc-678	33	16	payment	payment	NOUN
ijtc-678	33	17	schemes	scheme	NOUN
ijtc-678	33	18	implemented	implement	VERB
ijtc-678	33	19	by	by	ADP
ijtc-678	33	20	management	management	NOUN
ijtc-678	33	21	,	,	PUNCT
ijtc-678	33	22	both	both	PRON
ijtc-678	33	23	legally	legally	ADV
ijtc-678	33	24	and	and	CCONJ
ijtc-678	33	25	criminally	criminally	ADV
ijtc-678	33	26	,	,	PUNCT
ijtc-678	33	27	with	with	ADP
ijtc-678	33	28	the	the	DET
ijtc-678	33	29	intent	intent	NOUN
ijtc-678	33	30	of	of	ADP
ijtc-678	33	31	manipulating	manipulate	VERB
ijtc-678	33	32	corporate	corporate	ADJ
ijtc-678	33	33	income	income	NOUN
ijtc-678	33	34	as	as	ADP
ijtc-678	33	35	the	the	DET
ijtc-678	33	36	basis	basis	NOUN
ijtc-678	33	37	for	for	ADP
ijtc-678	33	38	tax	tax	NOUN
ijtc-678	33	39	collection	collection	NOUN
ijtc-678	33	40	.	.	PUNCT
ijtc-678	34	1	according	accord	VERB
ijtc-678	34	2	to	to	ADP
ijtc-678	34	3	research	research	NOUN
ijtc-678	34	4	(	(	PUNCT
ijtc-678	34	5	ahdiyah	ahdiyah	PROPN
ijtc-678	34	6	&	&	CCONJ
ijtc-678	34	7	triyanto	triyanto	NOUN
ijtc-678	34	8	,	,	PUNCT
ijtc-678	34	9	2021	2021	NUM
ijtc-678	34	10	)	)	PUNCT
ijtc-678	34	11	and	and	CCONJ
ijtc-678	34	12	(	(	PUNCT
ijtc-678	34	13	nugrahadi	nugrahadi	NOUN
ijtc-678	34	14	&	&	CCONJ
ijtc-678	34	15	rinaldi	rinaldi	PROPN
ijtc-678	34	16	,	,	PUNCT
ijtc-678	34	17	2021	2021	NUM
ijtc-678	34	18	)	)	PUNCT
ijtc-678	34	19	,	,	PUNCT
ijtc-678	34	20	capital	capital	NOUN
ijtc-678	34	21	intensity	intensity	NOUN
ijtc-678	34	22	has	have	VERB
ijtc-678	34	23	a	a	DET
ijtc-678	34	24	beneficial	beneficial	ADJ
ijtc-678	34	25	effect	effect	NOUN
ijtc-678	34	26	on	on	ADP
ijtc-678	34	27	tax	tax	NOUN
ijtc-678	34	28	aggression	aggression	NOUN
ijtc-678	34	29	.	.	PUNCT
ijtc-678	35	1	in	in	ADP
ijtc-678	35	2	addition	addition	NOUN
ijtc-678	35	3	,	,	PUNCT
ijtc-678	35	4	inventory	inventory	NOUN
ijtc-678	35	5	intensity	intensity	NOUN
ijtc-678	35	6	has	have	VERB
ijtc-678	35	7	a	a	DET
ijtc-678	35	8	good	good	ADJ
ijtc-678	35	9	impact	impact	NOUN
ijtc-678	35	10	on	on	ADP
ijtc-678	35	11	tax	tax	NOUN
ijtc-678	35	12	aggressiveness	aggressiveness	NOUN
ijtc-678	35	13	(	(	PUNCT
ijtc-678	35	14	sumiati	sumiati	PROPN
ijtc-678	35	15	&	&	CCONJ
ijtc-678	35	16	ainniyya	ainniyya	PROPN
ijtc-678	35	17	,	,	PUNCT
ijtc-678	35	18	2021	2021	NUM
ijtc-678	35	19	)	)	PUNCT
ijtc-678	35	20	(	(	PUNCT
ijtc-678	35	21	sormin	sormin	NOUN
ijtc-678	35	22	,	,	PUNCT
ijtc-678	35	23	2021	2021	NUM
ijtc-678	35	24	)	)	PUNCT
ijtc-678	35	25	.	.	PUNCT
ijtc-678	36	1	and	and	CCONJ
ijtc-678	36	2	the	the	DET
ijtc-678	36	3	positive	positive	ADJ
ijtc-678	36	4	effect	effect	NOUN
ijtc-678	36	5	of	of	ADP
ijtc-678	36	6	profitability	profitability	NOUN
ijtc-678	36	7	on	on	ADP
ijtc-678	36	8	tax	tax	NOUN
ijtc-678	36	9	aggressiveness	aggressiveness	NOUN
ijtc-678	36	10	(	(	PUNCT
ijtc-678	36	11	hidayat	hidayat	PROPN
ijtc-678	36	12	&	&	CCONJ
ijtc-678	36	13	dewi	dewi	PROPN
ijtc-678	36	14	,	,	PUNCT
ijtc-678	36	15	2022	2022	NUM
ijtc-678	36	16	)	)	PUNCT
ijtc-678	36	17	(	(	PUNCT
ijtc-678	36	18	gunawan	gunawan	PROPN
ijtc-678	36	19	&	&	CCONJ
ijtc-678	36	20	resitarini	resitarini	PROPN
ijtc-678	36	21	,	,	PUNCT
ijtc-678	36	22	2019	2019	NUM
ijtc-678	36	23	)	)	PUNCT
ijtc-678	36	24	.	.	PUNCT
ijtc-678	37	1	several	several	ADJ
ijtc-678	37	2	studies	study	NOUN
ijtc-678	37	3	have	have	AUX
ijtc-678	37	4	found	find	VERB
ijtc-678	37	5	a	a	DET
ijtc-678	37	6	positive	positive	ADJ
ijtc-678	37	7	relationship	relationship	NOUN
ijtc-678	37	8	between	between	ADP
ijtc-678	37	9	leverage	leverage	NOUN
ijtc-678	37	10	moderating	moderate	VERB
ijtc-678	37	11	several	several	ADJ
ijtc-678	37	12	independent	independent	ADJ
ijtc-678	37	13	variables	variable	NOUN
ijtc-678	37	14	on	on	ADP
ijtc-678	37	15	research	research	NOUN
ijtc-678	37	16	tax	tax	NOUN
ijtc-678	37	17	aggressiveness	aggressiveness	NOUN
ijtc-678	37	18	(	(	PUNCT
ijtc-678	37	19	isa	isa	PROPN
ijtc-678	37	20	et	et	PROPN
ijtc-678	37	21	al	al	PROPN
ijtc-678	37	22	.	.	PROPN
ijtc-678	37	23	,	,	PUNCT
ijtc-678	37	24	2019)(marlina	2019)(marlina	NUM
ijtc-678	37	25	et	et	NOUN
ijtc-678	37	26	al	al	PROPN
ijtc-678	37	27	.	.	PROPN
ijtc-678	37	28	,	,	PUNCT
ijtc-678	37	29	2022	2022	NUM
ijtc-678	37	30	)	)	PUNCT
ijtc-678	37	31	.	.	PUNCT
ijtc-678	38	1	there	there	PRON
ijtc-678	38	2	are	be	VERB
ijtc-678	38	3	several	several	ADJ
ijtc-678	38	4	things	thing	NOUN
ijtc-678	38	5	that	that	PRON
ijtc-678	38	6	distinguish	distinguish	VERB
ijtc-678	38	7	this	this	DET
ijtc-678	38	8	research	research	NOUN
ijtc-678	38	9	from	from	ADP
ijtc-678	38	10	previous	previous	ADJ
ijtc-678	38	11	research	research	NOUN
ijtc-678	38	12	by	by	ADP
ijtc-678	38	13	changing	change	VERB
ijtc-678	38	14	the	the	DET
ijtc-678	38	15	independent	independent	ADJ
ijtc-678	38	16	commissioners	commissioner	NOUN
ijtc-678	38	17	'	'	PART
ijtc-678	38	18	moderation	moderation	NOUN
ijtc-678	38	19	variable	variable	NOUN
ijtc-678	38	20	to	to	PART
ijtc-678	38	21	leverage	leverage	VERB
ijtc-678	38	22	moderation	moderation	NOUN
ijtc-678	38	23	on	on	ADP
ijtc-678	38	24	the	the	DET
ijtc-678	38	25	lq45	lq45	PROPN
ijtc-678	38	26	company	company	NOUN
ijtc-678	38	27	index	index	NOUN
ijtc-678	38	28	for	for	ADP
ijtc-678	38	29	2017	2017	NUM
ijtc-678	38	30	-	-	SYM
ijtc-678	38	31	2021	2021	NUM
ijtc-678	38	32	.	.	PUNCT
ijtc-678	39	1	the	the	DET
ijtc-678	39	2	reason	reason	NOUN
ijtc-678	39	3	the	the	DET
ijtc-678	39	4	authors	author	NOUN
ijtc-678	39	5	chose	choose	VERB
ijtc-678	39	6	the	the	DET
ijtc-678	39	7	leverage	leverage	NOUN
ijtc-678	39	8	variable	variable	NOUN
ijtc-678	39	9	in	in	ADP
ijtc-678	39	10	this	this	DET
ijtc-678	39	11	study	study	NOUN
ijtc-678	39	12	is	be	AUX
ijtc-678	39	13	because	because	SCONJ
ijtc-678	39	14	companies	company	NOUN
ijtc-678	39	15	with	with	ADP
ijtc-678	39	16	high	high	ADJ
ijtc-678	39	17	debt	debt	NOUN
ijtc-678	39	18	ratios	ratio	NOUN
ijtc-678	39	19	have	have	VERB
ijtc-678	39	20	a	a	DET
ijtc-678	39	21	high	high	ADJ
ijtc-678	39	22	level	level	NOUN
ijtc-678	39	23	of	of	ADP
ijtc-678	39	24	tax	tax	NOUN
ijtc-678	39	25	aggressiveness	aggressiveness	NOUN
ijtc-678	39	26	.	.	PUNCT
ijtc-678	40	1	this	this	PRON
ijtc-678	40	2	occurs	occur	VERB
ijtc-678	40	3	because	because	SCONJ
ijtc-678	40	4	corporate	corporate	ADJ
ijtc-678	40	5	debt	debt	NOUN
ijtc-678	40	6	increases	increase	VERB
ijtc-678	40	7	interest	interest	NOUN
ijtc-678	40	8	expense	expense	NOUN
ijtc-678	40	9	,	,	PUNCT
ijtc-678	40	10	which	which	PRON
ijtc-678	40	11	in	in	ADP
ijtc-678	40	12	turn	turn	NOUN
ijtc-678	40	13	reduces	reduce	VERB
ijtc-678	40	14	company	company	NOUN
ijtc-678	40	15	profits	profit	NOUN
ijtc-678	40	16	.	.	PUNCT
ijtc-678	41	1	this	this	DET
ijtc-678	41	2	study	study	NOUN
ijtc-678	41	3	's	's	PART
ijtc-678	41	4	objective	objective	NOUN
ijtc-678	41	5	was	be	AUX
ijtc-678	41	6	to	to	PART
ijtc-678	41	7	investigate	investigate	VERB
ijtc-678	41	8	the	the	DET
ijtc-678	41	9	impact	impact	NOUN
ijtc-678	41	10	of	of	ADP
ijtc-678	41	11	capital	capital	NOUN
ijtc-678	41	12	intensity	intensity	NOUN
ijtc-678	41	13	,	,	PUNCT
ijtc-678	41	14	inventory	inventory	NOUN
ijtc-678	41	15	intensity	intensity	NOUN
ijtc-678	41	16	,	,	PUNCT
ijtc-678	41	17	and	and	CCONJ
ijtc-678	41	18	profitability	profitability	NOUN
ijtc-678	41	19	on	on	ADP
ijtc-678	41	20	tax	tax	NOUN
ijtc-678	41	21	aggressiveness	aggressiveness	NOUN
ijtc-678	41	22	,	,	PUNCT
ijtc-678	41	23	with	with	ADP
ijtc-678	41	24	debt	debt	NOUN
ijtc-678	41	25	level	level	NOUN
ijtc-678	41	26	serving	serve	VERB
ijtc-678	41	27	as	as	ADP
ijtc-678	41	28	a	a	DET
ijtc-678	41	29	moderating	moderate	VERB
ijtc-678	41	30	variable	variable	NOUN
ijtc-678	41	31	,	,	PUNCT
ijtc-678	41	32	for	for	ADP
ijtc-678	41	33	the	the	DET
ijtc-678	41	34	lq45	lq45	PROPN
ijtc-678	41	35	firm	firm	ADJ
ijtc-678	41	36	index	index	NOUN
ijtc-678	41	37	from	from	ADP
ijtc-678	41	38	2017	2017	NUM
ijtc-678	41	39	to	to	ADP
ijtc-678	41	40	2021	2021	NUM
ijtc-678	41	41	.	.	PUNCT
ijtc-678	42	1	this	this	DET
ijtc-678	42	2	research	research	NOUN
ijtc-678	42	3	has	have	VERB
ijtc-678	42	4	benefits	benefit	NOUN
ijtc-678	42	5	for	for	ADP
ijtc-678	42	6	companies	company	NOUN
ijtc-678	42	7	for	for	ADP
ijtc-678	42	8	contributing	contribute	VERB
ijtc-678	42	9	thoughts	thought	NOUN
ijtc-678	42	10	and	and	CCONJ
ijtc-678	42	11	references	reference	NOUN
ijtc-678	42	12	for	for	ADP
ijtc-678	42	13	company	company	NOUN
ijtc-678	42	14	owners	owner	NOUN
ijtc-678	42	15	,	,	PUNCT
ijtc-678	42	16	managers	manager	NOUN
ijtc-678	42	17	,	,	PUNCT
ijtc-678	42	18	regulators	regulator	NOUN
ijtc-678	42	19	,	,	PUNCT
ijtc-678	42	20	and	and	CCONJ
ijtc-678	42	21	investors	investor	NOUN
ijtc-678	42	22	in	in	ADP
ijtc-678	42	23	decision	decision	NOUN
ijtc-678	42	24	-	-	PUNCT
ijtc-678	42	25	making	make	VERB
ijtc-678	42	26	actions	action	NOUN
ijtc-678	42	27	regarding	regard	VERB
ijtc-678	42	28	tax	tax	NOUN
ijtc-678	42	29	aggressiveness	aggressiveness	NOUN
ijtc-678	42	30	.	.	PUNCT
ijtc-678	43	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	43	2	the	the	DET
ijtc-678	43	3	influence	influence	NOUN
ijtc-678	43	4	of	of	ADP
ijtc-678	43	5	capital	capital	NOUN
ijtc-678	43	6	intensity	intensity	NOUN
ijtc-678	43	7	,	,	PUNCT
ijtc-678	43	8	inventory	inventory	NOUN
ijtc-678	43	9	intensity	intensity	NOUN
ijtc-678	43	10	,	,	PUNCT
ijtc-678	43	11	and	and	CCONJ
ijtc-678	43	12	profitability	profitability	NOUN
ijtc-678	43	13	on	on	ADP
ijtc-678	43	14	tax	tax	NOUN
ijtc-678	43	15	aggressiveness	aggressiveness	NOUN
ijtc-678	43	16	with	with	ADP
ijtc-678	43	17	debt	debt	NOUN
ijtc-678	43	18	levels	level	NOUN
ijtc-678	43	19	as	as	ADP
ijtc-678	43	20	a	a	DET
ijtc-678	43	21	moderating	moderate	VERB
ijtc-678	43	22	variable	variable	ADJ
ijtc-678	43	23	fitriani	fitriani	NOUN
ijtc-678	43	24	and	and	CCONJ
ijtc-678	43	25	indrati	indrati	NOUN
ijtc-678	43	26	147	147	NUM
ijtc-678	43	27	|	|	CCONJ
ijtc-678	43	28	ilomata	ilomata	PROPN
ijtc-678	43	29	international	international	ADJ
ijtc-678	43	30	journal	journal	NOUN
ijtc-678	43	31	of	of	ADP
ijtc-678	43	32	tax	tax	PROPN
ijtc-678	43	33	&	&	CCONJ
ijtc-678	43	34	accounting	account	VERB
ijtc-678	43	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	43	36	positive	positive	ADJ
ijtc-678	43	37	accounting	accounting	NOUN
ijtc-678	43	38	theory	theory	NOUN
ijtc-678	43	39	the	the	DET
ijtc-678	43	40	purpose	purpose	NOUN
ijtc-678	43	41	of	of	ADP
ijtc-678	43	42	positive	positive	ADJ
ijtc-678	43	43	accounting	accounting	NOUN
ijtc-678	43	44	theory	theory	NOUN
ijtc-678	43	45	is	be	AUX
ijtc-678	43	46	to	to	PART
ijtc-678	43	47	provide	provide	VERB
ijtc-678	43	48	an	an	DET
ijtc-678	43	49	overview	overview	NOUN
ijtc-678	43	50	of	of	ADP
ijtc-678	43	51	the	the	DET
ijtc-678	43	52	accounting	accounting	NOUN
ijtc-678	43	53	process	process	NOUN
ijtc-678	43	54	running	run	VERB
ijtc-678	43	55	from	from	ADP
ijtc-678	43	56	the	the	DET
ijtc-678	43	57	beginning	beginning	NOUN
ijtc-678	43	58	to	to	ADP
ijtc-678	43	59	the	the	DET
ijtc-678	43	60	present	present	ADJ
ijtc-678	43	61	and	and	CCONJ
ijtc-678	43	62	accounting	account	VERB
ijtc-678	43	63	information	information	NOUN
ijtc-678	43	64	to	to	PART
ijtc-678	43	65	be	be	AUX
ijtc-678	43	66	presented	present	VERB
ijtc-678	43	67	so	so	SCONJ
ijtc-678	43	68	that	that	SCONJ
ijtc-678	43	69	it	it	PRON
ijtc-678	43	70	can	can	AUX
ijtc-678	43	71	be	be	AUX
ijtc-678	43	72	communicated	communicate	VERB
ijtc-678	43	73	to	to	ADP
ijtc-678	43	74	related	related	ADJ
ijtc-678	43	75	parties	party	NOUN
ijtc-678	43	76	.	.	PUNCT
ijtc-678	44	1	this	this	DET
ijtc-678	44	2	theory	theory	NOUN
ijtc-678	44	3	is	be	AUX
ijtc-678	44	4	based	base	VERB
ijtc-678	44	5	on	on	ADP
ijtc-678	44	6	the	the	DET
ijtc-678	44	7	fact	fact	NOUN
ijtc-678	44	8	that	that	SCONJ
ijtc-678	44	9	stakeholders	stakeholder	NOUN
ijtc-678	44	10	,	,	PUNCT
ijtc-678	44	11	shareholders	shareholder	NOUN
ijtc-678	44	12	and	and	CCONJ
ijtc-678	44	13	tax	tax	NOUN
ijtc-678	44	14	authorities	authority	NOUN
ijtc-678	44	15	try	try	VERB
ijtc-678	44	16	to	to	PART
ijtc-678	44	17	be	be	AUX
ijtc-678	44	18	persistent	persistent	ADJ
ijtc-678	44	19	in	in	ADP
ijtc-678	44	20	maximizing	maximize	VERB
ijtc-678	44	21	their	their	PRON
ijtc-678	44	22	activities	activity	NOUN
ijtc-678	44	23	,	,	PUNCT
ijtc-678	44	24	which	which	PRON
ijtc-678	44	25	from	from	ADP
ijtc-678	44	26	time	time	NOUN
ijtc-678	44	27	to	to	ADP
ijtc-678	44	28	time	time	NOUN
ijtc-678	44	29	can	can	AUX
ijtc-678	44	30	also	also	ADV
ijtc-678	44	31	affect	affect	VERB
ijtc-678	44	32	the	the	DET
ijtc-678	44	33	compensation	compensation	NOUN
ijtc-678	44	34	and	and	CCONJ
ijtc-678	44	35	welfare	welfare	NOUN
ijtc-678	44	36	received	receive	VERB
ijtc-678	44	37	.	.	PUNCT
ijtc-678	45	1	according	accord	VERB
ijtc-678	45	2	to	to	ADP
ijtc-678	45	3	watts	watts	PROPN
ijtc-678	45	4	&	&	CCONJ
ijtc-678	45	5	zimmerman	zimmerman	PROPN
ijtc-678	45	6	,	,	PUNCT
ijtc-678	45	7	(	(	PUNCT
ijtc-678	45	8	1986	1986	NUM
ijtc-678	45	9	)	)	PUNCT
ijtc-678	45	10	there	there	PRON
ijtc-678	45	11	are	be	VERB
ijtc-678	45	12	3	3	NUM
ijtc-678	45	13	hypotheses	hypothesis	NOUN
ijtc-678	45	14	that	that	PRON
ijtc-678	45	15	can	can	AUX
ijtc-678	45	16	be	be	AUX
ijtc-678	45	17	a	a	DET
ijtc-678	45	18	reference	reference	NOUN
ijtc-678	45	19	for	for	ADP
ijtc-678	45	20	explaining	explain	VERB
ijtc-678	45	21	and	and	CCONJ
ijtc-678	45	22	predicting	predict	VERB
ijtc-678	45	23	events	event	NOUN
ijtc-678	45	24	in	in	ADP
ijtc-678	45	25	accounting	account	VERB
ijtc-678	45	26	.	.	PUNCT
ijtc-678	46	1	of	of	ADP
ijtc-678	46	2	the	the	DET
ijtc-678	46	3	three	three	NUM
ijtc-678	46	4	existing	exist	VERB
ijtc-678	46	5	hypotheses	hypothesis	NOUN
ijtc-678	46	6	,	,	PUNCT
ijtc-678	46	7	this	this	DET
ijtc-678	46	8	study	study	NOUN
ijtc-678	46	9	uses	use	VERB
ijtc-678	46	10	the	the	DET
ijtc-678	46	11	positive	positive	ADJ
ijtc-678	46	12	cost	cost	NOUN
ijtc-678	46	13	hypothesis	hypothesis	NOUN
ijtc-678	46	14	.	.	PUNCT
ijtc-678	47	1	if	if	SCONJ
ijtc-678	47	2	the	the	DET
ijtc-678	47	3	conditions	condition	NOUN
ijtc-678	47	4	do	do	AUX
ijtc-678	47	5	n't	not	PART
ijtc-678	47	6	change	change	VERB
ijtc-678	47	7	,	,	PUNCT
ijtc-678	47	8	then	then	ADV
ijtc-678	47	9	the	the	DET
ijtc-678	47	10	profit	profit	NOUN
ijtc-678	47	11	is	be	AUX
ijtc-678	47	12	relatively	relatively	ADV
ijtc-678	47	13	large	large	ADJ
ijtc-678	47	14	,	,	PUNCT
ijtc-678	47	15	so	so	CCONJ
ijtc-678	47	16	it	it	PRON
ijtc-678	47	17	's	be	AUX
ijtc-678	47	18	the	the	DET
ijtc-678	47	19	same	same	ADJ
ijtc-678	47	20	as	as	ADP
ijtc-678	47	21	the	the	DET
ijtc-678	47	22	company	company	NOUN
ijtc-678	47	23	returning	return	VERB
ijtc-678	47	24	current	current	ADJ
ijtc-678	47	25	profits	profit	NOUN
ijtc-678	47	26	to	to	ADP
ijtc-678	47	27	the	the	DET
ijtc-678	47	28	future	future	NOUN
ijtc-678	47	29	.	.	PUNCT
ijtc-678	48	1	regarding	regard	VERB
ijtc-678	48	2	tax	tax	NOUN
ijtc-678	48	3	aggressiveness	aggressiveness	NOUN
ijtc-678	48	4	,	,	PUNCT
ijtc-678	48	5	companies	company	NOUN
ijtc-678	48	6	with	with	ADP
ijtc-678	48	7	higher	high	ADJ
ijtc-678	48	8	profits	profit	NOUN
ijtc-678	48	9	in	in	ADP
ijtc-678	48	10	the	the	DET
ijtc-678	48	11	current	current	ADJ
ijtc-678	48	12	period	period	NOUN
ijtc-678	48	13	will	will	AUX
ijtc-678	48	14	pay	pay	VERB
ijtc-678	48	15	higher	high	ADJ
ijtc-678	48	16	tax	tax	NOUN
ijtc-678	48	17	payments	payment	NOUN
ijtc-678	48	18	.	.	PUNCT
ijtc-678	49	1	the	the	PRON
ijtc-678	49	2	bigger	big	ADJ
ijtc-678	49	3	the	the	DET
ijtc-678	49	4	company	company	NOUN
ijtc-678	49	5	,	,	PUNCT
ijtc-678	49	6	the	the	DET
ijtc-678	49	7	more	more	ADJ
ijtc-678	49	8	resources	resource	NOUN
ijtc-678	49	9	it	it	PRON
ijtc-678	49	10	will	will	AUX
ijtc-678	49	11	require	require	VERB
ijtc-678	49	12	and	and	CCONJ
ijtc-678	49	13	the	the	DET
ijtc-678	49	14	company	company	NOUN
ijtc-678	49	15	will	will	AUX
ijtc-678	49	16	carry	carry	VERB
ijtc-678	49	17	out	out	ADP
ijtc-678	49	18	tax	tax	NOUN
ijtc-678	49	19	planning	planning	NOUN
ijtc-678	49	20	with	with	ADP
ijtc-678	49	21	the	the	DET
ijtc-678	49	22	aim	aim	NOUN
ijtc-678	49	23	of	of	ADP
ijtc-678	49	24	saving	save	VERB
ijtc-678	49	25	tax	tax	NOUN
ijtc-678	49	26	payments	payment	NOUN
ijtc-678	49	27	.	.	PUNCT
ijtc-678	50	1	to	to	PART
ijtc-678	50	2	reduce	reduce	VERB
ijtc-678	50	3	the	the	DET
ijtc-678	50	4	number	number	NOUN
ijtc-678	50	5	of	of	ADP
ijtc-678	50	6	current	current	ADJ
ijtc-678	50	7	profit	profit	NOUN
ijtc-678	50	8	periods	period	NOUN
ijtc-678	50	9	,	,	PUNCT
ijtc-678	50	10	company	company	NOUN
ijtc-678	50	11	management	management	NOUN
ijtc-678	50	12	has	have	AUX
ijtc-678	50	13	made	make	VERB
ijtc-678	50	14	preparations	preparation	NOUN
ijtc-678	50	15	to	to	PART
ijtc-678	50	16	move	move	VERB
ijtc-678	50	17	the	the	DET
ijtc-678	50	18	current	current	ADJ
ijtc-678	50	19	profit	profit	NOUN
ijtc-678	50	20	period	period	NOUN
ijtc-678	50	21	to	to	ADP
ijtc-678	50	22	the	the	DET
ijtc-678	50	23	next	next	ADJ
ijtc-678	50	24	period	period	NOUN
ijtc-678	50	25	(	(	PUNCT
ijtc-678	50	26	amalia	amalia	PROPN
ijtc-678	50	27	,	,	PUNCT
ijtc-678	50	28	2021	2021	NUM
ijtc-678	50	29	)	)	PUNCT
ijtc-678	50	30	.	.	PUNCT
ijtc-678	51	1	tax	tax	NOUN
ijtc-678	51	2	aggressiveness	aggressiveness	NOUN
ijtc-678	51	3	(	(	PUNCT
ijtc-678	51	4	balakrishnan	balakrishnan	PROPN
ijtc-678	51	5	et	et	PROPN
ijtc-678	51	6	al	al	PROPN
ijtc-678	51	7	.	.	PROPN
ijtc-678	51	8	,	,	PUNCT
ijtc-678	51	9	2019	2019	NUM
ijtc-678	51	10	)	)	PUNCT
ijtc-678	51	11	stated	state	VERB
ijtc-678	51	12	that	that	SCONJ
ijtc-678	51	13	various	various	ADJ
ijtc-678	51	14	forms	form	NOUN
ijtc-678	51	15	of	of	ADP
ijtc-678	51	16	tax	tax	NOUN
ijtc-678	51	17	planning	planning	NOUN
ijtc-678	51	18	are	be	AUX
ijtc-678	51	19	used	use	VERB
ijtc-678	51	20	by	by	ADP
ijtc-678	51	21	the	the	DET
ijtc-678	51	22	business	business	NOUN
ijtc-678	51	23	world	world	NOUN
ijtc-678	51	24	to	to	PART
ijtc-678	51	25	monitor	monitor	VERB
ijtc-678	51	26	their	their	PRON
ijtc-678	51	27	own	own	ADJ
ijtc-678	51	28	tax	tax	NOUN
ijtc-678	51	29	obligations	obligation	NOUN
ijtc-678	51	30	,	,	PUNCT
ijtc-678	51	31	so	so	SCONJ
ijtc-678	51	32	companies	company	NOUN
ijtc-678	51	33	take	take	VERB
ijtc-678	51	34	tax	tax	NOUN
ijtc-678	51	35	aggressive	aggressive	ADJ
ijtc-678	51	36	actions	action	NOUN
ijtc-678	51	37	which	which	PRON
ijtc-678	51	38	of	of	ADP
ijtc-678	51	39	course	course	NOUN
ijtc-678	51	40	must	must	AUX
ijtc-678	51	41	be	be	AUX
ijtc-678	51	42	sanctioned	sanction	VERB
ijtc-678	51	43	because	because	SCONJ
ijtc-678	51	44	their	their	PRON
ijtc-678	51	45	actions	action	NOUN
ijtc-678	51	46	are	be	AUX
ijtc-678	51	47	very	very	ADV
ijtc-678	51	48	detrimental	detrimental	ADJ
ijtc-678	51	49	to	to	ADP
ijtc-678	51	50	society	society	NOUN
ijtc-678	51	51	.	.	PUNCT
ijtc-678	52	1	the	the	DET
ijtc-678	52	2	effective	effective	ADJ
ijtc-678	52	3	tax	tax	NOUN
ijtc-678	52	4	rate	rate	NOUN
ijtc-678	52	5	(	(	PUNCT
ijtc-678	52	6	etr	etr	PROPN
ijtc-678	52	7	)	)	PUNCT
ijtc-678	52	8	is	be	AUX
ijtc-678	52	9	the	the	DET
ijtc-678	52	10	calculation	calculation	NOUN
ijtc-678	52	11	used	use	VERB
ijtc-678	52	12	in	in	ADP
ijtc-678	52	13	this	this	DET
ijtc-678	52	14	study	study	NOUN
ijtc-678	52	15	.	.	PUNCT
ijtc-678	53	1	(	(	PUNCT
ijtc-678	53	2	iswari	iswari	PROPN
ijtc-678	53	3	et	et	PROPN
ijtc-678	53	4	al	al	PROPN
ijtc-678	53	5	.	.	PROPN
ijtc-678	53	6	,	,	PUNCT
ijtc-678	53	7	2019	2019	NUM
ijtc-678	53	8	)	)	PUNCT
ijtc-678	53	9	states	state	VERB
ijtc-678	53	10	that	that	SCONJ
ijtc-678	53	11	tax	tax	NOUN
ijtc-678	53	12	evasion	evasion	NOUN
ijtc-678	53	13	is	be	AUX
ijtc-678	53	14	an	an	DET
ijtc-678	53	15	act	act	NOUN
ijtc-678	53	16	in	in	ADP
ijtc-678	53	17	which	which	PRON
ijtc-678	53	18	illegal	illegal	ADJ
ijtc-678	53	19	tax	tax	NOUN
ijtc-678	53	20	planning	planning	NOUN
ijtc-678	53	21	is	be	AUX
ijtc-678	53	22	carried	carry	VERB
ijtc-678	53	23	out	out	ADP
ijtc-678	53	24	.	.	PUNCT
ijtc-678	54	1	usually	usually	ADV
ijtc-678	54	2	companies	company	NOUN
ijtc-678	54	3	that	that	PRON
ijtc-678	54	4	carry	carry	VERB
ijtc-678	54	5	out	out	ADP
ijtc-678	54	6	tax	tax	NOUN
ijtc-678	54	7	aggressiveness	aggressiveness	NOUN
ijtc-678	54	8	have	have	VERB
ijtc-678	54	9	the	the	DET
ijtc-678	54	10	goal	goal	NOUN
ijtc-678	54	11	of	of	ADP
ijtc-678	54	12	reducing	reduce	VERB
ijtc-678	54	13	the	the	DET
ijtc-678	54	14	burden	burden	NOUN
ijtc-678	54	15	of	of	ADP
ijtc-678	54	16	paying	pay	VERB
ijtc-678	54	17	taxes	taxis	NOUN
ijtc-678	54	18	.	.	PUNCT
ijtc-678	55	1	this	this	DET
ijtc-678	55	2	action	action	NOUN
ijtc-678	55	3	is	be	AUX
ijtc-678	55	4	carried	carry	VERB
ijtc-678	55	5	out	out	ADP
ijtc-678	55	6	to	to	PART
ijtc-678	55	7	minimize	minimize	VERB
ijtc-678	55	8	or	or	CCONJ
ijtc-678	55	9	reduce	reduce	VERB
ijtc-678	55	10	tax	tax	NOUN
ijtc-678	55	11	costs	cost	NOUN
ijtc-678	55	12	(	(	PUNCT
ijtc-678	55	13	sunarto	sunarto	NOUN
ijtc-678	55	14	et	et	PROPN
ijtc-678	55	15	al	al	PROPN
ijtc-678	55	16	.	.	PROPN
ijtc-678	55	17	,	,	PUNCT
ijtc-678	55	18	2021	2021	NUM
ijtc-678	55	19	)	)	PUNCT
ijtc-678	55	20	.	.	PUNCT
ijtc-678	56	1	the	the	DET
ijtc-678	56	2	company	company	NOUN
ijtc-678	56	3	will	will	AUX
ijtc-678	56	4	carry	carry	VERB
ijtc-678	56	5	out	out	ADP
ijtc-678	56	6	a	a	DET
ijtc-678	56	7	plan	plan	NOUN
ijtc-678	56	8	or	or	CCONJ
ijtc-678	56	9	scheme	scheme	VERB
ijtc-678	56	10	to	to	PART
ijtc-678	56	11	avoid	avoid	VERB
ijtc-678	56	12	paying	pay	VERB
ijtc-678	56	13	taxes	taxis	NOUN
ijtc-678	56	14	.	.	PUNCT
ijtc-678	57	1	companies	company	NOUN
ijtc-678	57	2	that	that	PRON
ijtc-678	57	3	have	have	VERB
ijtc-678	57	4	a	a	DET
ijtc-678	57	5	savings	saving	NOUN
ijtc-678	57	6	plan	plan	NOUN
ijtc-678	57	7	in	in	ADP
ijtc-678	57	8	paying	pay	VERB
ijtc-678	57	9	taxes	taxis	NOUN
ijtc-678	57	10	will	will	AUX
ijtc-678	57	11	tend	tend	VERB
ijtc-678	57	12	to	to	PART
ijtc-678	57	13	be	be	AUX
ijtc-678	57	14	tax	tax	NOUN
ijtc-678	57	15	aggressive	aggressive	ADJ
ijtc-678	57	16	,	,	PUNCT
ijtc-678	57	17	this	this	PRON
ijtc-678	57	18	needs	need	VERB
ijtc-678	57	19	to	to	PART
ijtc-678	57	20	be	be	AUX
ijtc-678	57	21	considered	consider	VERB
ijtc-678	57	22	in	in	ADP
ijtc-678	57	23	fulfilling	fulfil	VERB
ijtc-678	57	24	taxes	taxis	NOUN
ijtc-678	57	25	by	by	ADP
ijtc-678	57	26	looking	look	VERB
ijtc-678	57	27	at	at	ADP
ijtc-678	57	28	the	the	DET
ijtc-678	57	29	regulations	regulation	NOUN
ijtc-678	57	30	set	set	VERB
ijtc-678	57	31	by	by	ADP
ijtc-678	57	32	the	the	DET
ijtc-678	57	33	government	government	NOUN
ijtc-678	57	34	(	(	PUNCT
ijtc-678	57	35	putri	putri	PROPN
ijtc-678	57	36	malinda	malinda	PROPN
ijtc-678	57	37	et	et	PROPN
ijtc-678	57	38	al	al	PROPN
ijtc-678	57	39	.	.	PROPN
ijtc-678	57	40	,	,	PUNCT
ijtc-678	57	41	2022	2022	NUM
ijtc-678	57	42	)	)	PUNCT
ijtc-678	57	43	.	.	PUNCT
ijtc-678	58	1	capital	capital	NOUN
ijtc-678	58	2	intensity	intensity	PROPN
ijtc-678	58	3	capital	capital	NOUN
ijtc-678	58	4	intensity	intensity	NOUN
ijtc-678	58	5	is	be	AUX
ijtc-678	58	6	a	a	DET
ijtc-678	58	7	form	form	NOUN
ijtc-678	58	8	of	of	ADP
ijtc-678	58	9	company	company	NOUN
ijtc-678	58	10	fixed	fix	VERB
ijtc-678	58	11	assets	asset	NOUN
ijtc-678	58	12	invested	invest	VERB
ijtc-678	58	13	from	from	ADP
ijtc-678	58	14	the	the	DET
ijtc-678	58	15	company	company	NOUN
ijtc-678	58	16	's	's	PART
ijtc-678	58	17	principal	principal	ADJ
ijtc-678	58	18	amount	amount	NOUN
ijtc-678	58	19	.	.	PUNCT
ijtc-678	59	1	according	accord	VERB
ijtc-678	59	2	to	to	ADP
ijtc-678	59	3	(	(	PUNCT
ijtc-678	59	4	afiana	afiana	PROPN
ijtc-678	59	5	&	&	CCONJ
ijtc-678	59	6	mukti	mukti	PROPN
ijtc-678	59	7	,	,	PUNCT
ijtc-678	59	8	2020	2020	NUM
ijtc-678	59	9	)	)	PUNCT
ijtc-678	59	10	,	,	PUNCT
ijtc-678	59	11	capital	capital	NOUN
ijtc-678	59	12	intensity	intensity	NOUN
ijtc-678	59	13	is	be	AUX
ijtc-678	59	14	a	a	DET
ijtc-678	59	15	type	type	NOUN
ijtc-678	59	16	of	of	ADP
ijtc-678	59	17	investment	investment	NOUN
ijtc-678	59	18	activity	activity	NOUN
ijtc-678	59	19	carried	carry	VERB
ijtc-678	59	20	out	out	ADP
ijtc-678	59	21	by	by	ADP
ijtc-678	59	22	business	business	NOUN
ijtc-678	59	23	actors	actor	NOUN
ijtc-678	59	24	in	in	ADP
ijtc-678	59	25	the	the	DET
ijtc-678	59	26	form	form	NOUN
ijtc-678	59	27	of	of	ADP
ijtc-678	59	28	fixed	fix	VERB
ijtc-678	59	29	assets	asset	NOUN
ijtc-678	59	30	such	such	ADJ
ijtc-678	59	31	as	as	ADP
ijtc-678	59	32	buildings	building	NOUN
ijtc-678	59	33	,	,	PUNCT
ijtc-678	59	34	machinery	machinery	NOUN
ijtc-678	59	35	,	,	PUNCT
ijtc-678	59	36	land	land	NOUN
ijtc-678	59	37	,	,	PUNCT
ijtc-678	59	38	etc	etc	X
ijtc-678	59	39	.	.	X
ijtc-678	59	40	(	(	PUNCT
ijtc-678	59	41	christina	christina	PROPN
ijtc-678	59	42	&	&	CCONJ
ijtc-678	59	43	wahyudi	wahyudi	PROPN
ijtc-678	59	44	,	,	PUNCT
ijtc-678	59	45	2022	2022	NUM
ijtc-678	59	46	)	)	PUNCT
ijtc-678	59	47	state	state	NOUN
ijtc-678	59	48	that	that	SCONJ
ijtc-678	59	49	capital	capital	NOUN
ijtc-678	59	50	intensity	intensity	NOUN
ijtc-678	59	51	is	be	AUX
ijtc-678	59	52	debt	debt	NOUN
ijtc-678	59	53	and	and	CCONJ
ijtc-678	59	54	equity	equity	NOUN
ijtc-678	59	55	which	which	PRON
ijtc-678	59	56	companies	company	NOUN
ijtc-678	59	57	usually	usually	ADV
ijtc-678	59	58	use	use	VERB
ijtc-678	59	59	for	for	ADP
ijtc-678	59	60	company	company	NOUN
ijtc-678	59	61	capital	capital	NOUN
ijtc-678	59	62	policies	policy	NOUN
ijtc-678	59	63	to	to	PART
ijtc-678	59	64	ensure	ensure	VERB
ijtc-678	59	65	that	that	SCONJ
ijtc-678	59	66	the	the	DET
ijtc-678	59	67	company	company	NOUN
ijtc-678	59	68	's	's	PART
ijtc-678	59	69	debt	debt	NOUN
ijtc-678	59	70	and	and	CCONJ
ijtc-678	59	71	equity	equity	NOUN
ijtc-678	59	72	are	be	AUX
ijtc-678	59	73	maximized	maximize	VERB
ijtc-678	59	74	.	.	PUNCT
ijtc-678	60	1	capital	capital	NOUN
ijtc-678	60	2	intensity	intensity	NOUN
ijtc-678	60	3	relates	relate	VERB
ijtc-678	60	4	to	to	ADP
ijtc-678	60	5	business	business	NOUN
ijtc-678	60	6	investment	investment	NOUN
ijtc-678	60	7	in	in	ADP
ijtc-678	60	8	assets	asset	NOUN
ijtc-678	60	9	that	that	PRON
ijtc-678	60	10	increases	increase	VERB
ijtc-678	60	11	as	as	SCONJ
ijtc-678	60	12	the	the	DET
ijtc-678	60	13	cost	cost	NOUN
ijtc-678	60	14	of	of	ADP
ijtc-678	60	15	assets	asset	NOUN
ijtc-678	60	16	decreases	decrease	VERB
ijtc-678	60	17	.	.	PUNCT
ijtc-678	61	1	because	because	SCONJ
ijtc-678	61	2	this	this	PRON
ijtc-678	61	3	will	will	AUX
ijtc-678	61	4	have	have	VERB
ijtc-678	61	5	an	an	DET
ijtc-678	61	6	impact	impact	NOUN
ijtc-678	61	7	on	on	ADP
ijtc-678	61	8	the	the	DET
ijtc-678	61	9	company	company	NOUN
ijtc-678	61	10	's	's	PART
ijtc-678	61	11	profit	profit	NOUN
ijtc-678	61	12	growth	growth	NOUN
ijtc-678	61	13	,	,	PUNCT
ijtc-678	61	14	the	the	DET
ijtc-678	61	15	need	need	NOUN
ijtc-678	61	16	for	for	ADP
ijtc-678	61	17	tax	tax	NOUN
ijtc-678	61	18	obligations	obligation	NOUN
ijtc-678	61	19	will	will	AUX
ijtc-678	61	20	decrease	decrease	VERB
ijtc-678	61	21	.	.	PUNCT
ijtc-678	62	1	when	when	SCONJ
ijtc-678	62	2	capital	capital	NOUN
ijtc-678	62	3	intensity	intensity	NOUN
ijtc-678	62	4	increases	increase	VERB
ijtc-678	62	5	,	,	PUNCT
ijtc-678	62	6	corporate	corporate	ADJ
ijtc-678	62	7	tax	tax	NOUN
ijtc-678	62	8	aggressiveness	aggressiveness	NOUN
ijtc-678	62	9	will	will	AUX
ijtc-678	62	10	also	also	ADV
ijtc-678	62	11	increase	increase	VERB
ijtc-678	62	12	(	(	PUNCT
ijtc-678	62	13	ratnawati	ratnawati	PROPN
ijtc-678	62	14	&	&	CCONJ
ijtc-678	62	15	utomo	utomo	PROPN
ijtc-678	62	16	,	,	PUNCT
ijtc-678	62	17	2022	2022	NUM
ijtc-678	62	18	)	)	PUNCT
ijtc-678	62	19	.	.	PUNCT
ijtc-678	63	1	total	total	ADJ
ijtc-678	63	2	net	net	ADJ
ijtc-678	63	3	fixed	fix	VERB
ijtc-678	63	4	assets	asset	NOUN
ijtc-678	63	5	to	to	PART
ijtc-678	63	6	total	total	ADJ
ijtc-678	63	7	assets	asset	NOUN
ijtc-678	63	8	is	be	AUX
ijtc-678	63	9	the	the	DET
ijtc-678	63	10	most	most	ADV
ijtc-678	63	11	widely	widely	ADV
ijtc-678	63	12	used	use	VERB
ijtc-678	63	13	indicator	indicator	NOUN
ijtc-678	63	14	to	to	PART
ijtc-678	63	15	measure	measure	VERB
ijtc-678	63	16	capital	capital	NOUN
ijtc-678	63	17	intensity	intensity	NOUN
ijtc-678	63	18	.	.	PUNCT
ijtc-678	64	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	64	2	the	the	DET
ijtc-678	64	3	influence	influence	NOUN
ijtc-678	64	4	of	of	ADP
ijtc-678	64	5	capital	capital	NOUN
ijtc-678	64	6	intensity	intensity	NOUN
ijtc-678	64	7	,	,	PUNCT
ijtc-678	64	8	inventory	inventory	NOUN
ijtc-678	64	9	intensity	intensity	NOUN
ijtc-678	64	10	,	,	PUNCT
ijtc-678	64	11	and	and	CCONJ
ijtc-678	64	12	profitability	profitability	NOUN
ijtc-678	64	13	on	on	ADP
ijtc-678	64	14	tax	tax	NOUN
ijtc-678	64	15	aggressiveness	aggressiveness	NOUN
ijtc-678	64	16	with	with	ADP
ijtc-678	64	17	debt	debt	NOUN
ijtc-678	64	18	levels	level	NOUN
ijtc-678	64	19	as	as	ADP
ijtc-678	64	20	a	a	DET
ijtc-678	64	21	moderating	moderate	VERB
ijtc-678	64	22	variable	variable	ADJ
ijtc-678	64	23	fitriani	fitriani	NOUN
ijtc-678	64	24	and	and	CCONJ
ijtc-678	64	25	indrati	indrati	NOUN
ijtc-678	64	26	148	148	NUM
ijtc-678	64	27	|	|	CCONJ
ijtc-678	64	28	ilomata	ilomata	NOUN
ijtc-678	64	29	international	international	ADJ
ijtc-678	64	30	journal	journal	NOUN
ijtc-678	64	31	of	of	ADP
ijtc-678	64	32	tax	tax	PROPN
ijtc-678	64	33	&	&	CCONJ
ijtc-678	64	34	accounting	accounting	PROPN
ijtc-678	64	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	64	36	inventory	inventory	NOUN
ijtc-678	64	37	intensity	intensity	NOUN
ijtc-678	64	38	if	if	SCONJ
ijtc-678	64	39	the	the	DET
ijtc-678	64	40	intensity	intensity	NOUN
ijtc-678	64	41	of	of	ADP
ijtc-678	64	42	invested	invest	VERB
ijtc-678	64	43	capital	capital	NOUN
ijtc-678	64	44	in	in	ADP
ijtc-678	64	45	the	the	DET
ijtc-678	64	46	form	form	NOUN
ijtc-678	64	47	of	of	ADP
ijtc-678	64	48	fixed	fix	VERB
ijtc-678	64	49	assets	asset	NOUN
ijtc-678	64	50	is	be	AUX
ijtc-678	64	51	different	different	ADJ
ijtc-678	64	52	from	from	ADP
ijtc-678	64	53	the	the	DET
ijtc-678	64	54	intensity	intensity	NOUN
ijtc-678	64	55	of	of	ADP
ijtc-678	64	56	inventories	inventory	NOUN
ijtc-678	64	57	that	that	PRON
ijtc-678	64	58	invest	invest	VERB
ijtc-678	64	59	in	in	ADP
ijtc-678	64	60	the	the	DET
ijtc-678	64	61	company	company	NOUN
ijtc-678	64	62	's	's	PART
ijtc-678	64	63	inventory	inventory	NOUN
ijtc-678	64	64	.	.	PUNCT
ijtc-678	65	1	(	(	PUNCT
ijtc-678	65	2	oktaviani	oktaviani	PROPN
ijtc-678	65	3	et	et	PROPN
ijtc-678	65	4	al	al	PROPN
ijtc-678	65	5	.	.	PROPN
ijtc-678	65	6	,	,	PUNCT
ijtc-678	65	7	2021	2021	NUM
ijtc-678	65	8	)	)	PUNCT
ijtc-678	65	9	states	state	VERB
ijtc-678	65	10	that	that	SCONJ
ijtc-678	65	11	companies	company	NOUN
ijtc-678	65	12	that	that	PRON
ijtc-678	65	13	invest	invest	VERB
ijtc-678	65	14	a	a	DET
ijtc-678	65	15	lot	lot	NOUN
ijtc-678	65	16	in	in	ADP
ijtc-678	65	17	inventory	inventory	NOUN
ijtc-678	65	18	are	be	AUX
ijtc-678	65	19	referred	refer	VERB
ijtc-678	65	20	to	to	ADP
ijtc-678	65	21	as	as	ADP
ijtc-678	65	22	inventory	inventory	NOUN
ijtc-678	65	23	intensity	intensity	NOUN
ijtc-678	65	24	.	.	PUNCT
ijtc-678	66	1	(	(	PUNCT
ijtc-678	66	2	meylina	meylina	PROPN
ijtc-678	66	3	&	&	CCONJ
ijtc-678	66	4	manalu	manalu	PROPN
ijtc-678	66	5	,	,	PUNCT
ijtc-678	66	6	2022	2022	NUM
ijtc-678	66	7	)	)	PUNCT
ijtc-678	66	8	states	state	VERB
ijtc-678	66	9	that	that	SCONJ
ijtc-678	66	10	inventory	inventory	NOUN
ijtc-678	66	11	is	be	AUX
ijtc-678	66	12	a	a	DET
ijtc-678	66	13	company	company	NOUN
ijtc-678	66	14	's	's	PART
ijtc-678	66	15	current	current	ADJ
ijtc-678	66	16	current	current	ADJ
ijtc-678	66	17	assets	asset	NOUN
ijtc-678	66	18	that	that	PRON
ijtc-678	66	19	are	be	AUX
ijtc-678	66	20	used	use	VERB
ijtc-678	66	21	to	to	PART
ijtc-678	66	22	produce	produce	VERB
ijtc-678	66	23	goods	good	NOUN
ijtc-678	66	24	to	to	PART
ijtc-678	66	25	be	be	AUX
ijtc-678	66	26	sold	sell	VERB
ijtc-678	66	27	or	or	CCONJ
ijtc-678	66	28	used	use	VERB
ijtc-678	66	29	in	in	ADP
ijtc-678	66	30	the	the	DET
ijtc-678	66	31	future	future	NOUN
ijtc-678	66	32	.	.	PUNCT
ijtc-678	67	1	any	any	DET
ijtc-678	67	2	business	business	NOUN
ijtc-678	67	3	that	that	PRON
ijtc-678	67	4	invests	invest	NOUN
ijtc-678	67	5	in	in	ADP
ijtc-678	67	6	inventory	inventory	NOUN
ijtc-678	67	7	will	will	AUX
ijtc-678	67	8	incur	incur	VERB
ijtc-678	67	9	costs	cost	NOUN
ijtc-678	67	10	for	for	ADP
ijtc-678	67	11	growing	grow	VERB
ijtc-678	67	12	and	and	CCONJ
ijtc-678	67	13	managing	manage	VERB
ijtc-678	67	14	inventory	inventory	NOUN
ijtc-678	67	15	.	.	PUNCT
ijtc-678	68	1	this	this	PRON
ijtc-678	68	2	can	can	AUX
ijtc-678	68	3	lead	lead	VERB
ijtc-678	68	4	to	to	ADP
ijtc-678	68	5	reduced	reduce	VERB
ijtc-678	68	6	company	company	NOUN
ijtc-678	68	7	profits	profit	NOUN
ijtc-678	68	8	and	and	CCONJ
ijtc-678	68	9	increase	increase	VERB
ijtc-678	68	10	company	company	NOUN
ijtc-678	68	11	costs	cost	NOUN
ijtc-678	68	12	.	.	PUNCT
ijtc-678	69	1	companies	company	NOUN
ijtc-678	69	2	with	with	ADP
ijtc-678	69	3	high	high	ADJ
ijtc-678	69	4	inventory	inventory	NOUN
ijtc-678	69	5	intensity	intensity	NOUN
ijtc-678	69	6	will	will	AUX
ijtc-678	69	7	tend	tend	VERB
ijtc-678	69	8	to	to	PART
ijtc-678	69	9	do	do	VERB
ijtc-678	69	10	tax	tax	NOUN
ijtc-678	69	11	aggressiveness	aggressiveness	NOUN
ijtc-678	69	12	.	.	PUNCT
ijtc-678	70	1	companies	company	NOUN
ijtc-678	70	2	can	can	AUX
ijtc-678	70	3	increase	increase	VERB
ijtc-678	70	4	company	company	NOUN
ijtc-678	70	5	profits	profit	NOUN
ijtc-678	70	6	by	by	ADP
ijtc-678	70	7	making	make	VERB
ijtc-678	70	8	cost	cost	NOUN
ijtc-678	70	9	savings	saving	NOUN
ijtc-678	70	10	when	when	SCONJ
ijtc-678	70	11	inventory	inventory	NOUN
ijtc-678	70	12	intensity	intensity	NOUN
ijtc-678	70	13	increases	increase	VERB
ijtc-678	70	14	.	.	PUNCT
ijtc-678	71	1	that	that	DET
ijtc-678	71	2	way	way	NOUN
ijtc-678	71	3	the	the	DET
ijtc-678	71	4	company	company	NOUN
ijtc-678	71	5	can	can	AUX
ijtc-678	71	6	allocate	allocate	VERB
ijtc-678	71	7	current	current	ADJ
ijtc-678	71	8	year	year	NOUN
ijtc-678	71	9	's	's	PART
ijtc-678	71	10	profit	profit	NOUN
ijtc-678	71	11	to	to	ADP
ijtc-678	71	12	the	the	DET
ijtc-678	71	13	next	next	ADJ
ijtc-678	71	14	period	period	NOUN
ijtc-678	71	15	when	when	SCONJ
ijtc-678	71	16	inventory	inventory	NOUN
ijtc-678	71	17	is	be	AUX
ijtc-678	71	18	high	high	ADJ
ijtc-678	71	19	.	.	PUNCT
ijtc-678	72	1	therefore	therefore	ADV
ijtc-678	72	2	,	,	PUNCT
ijtc-678	72	3	the	the	DET
ijtc-678	72	4	company	company	NOUN
ijtc-678	72	5	will	will	AUX
ijtc-678	72	6	reduce	reduce	VERB
ijtc-678	72	7	profits	profit	NOUN
ijtc-678	72	8	so	so	SCONJ
ijtc-678	72	9	that	that	SCONJ
ijtc-678	72	10	it	it	PRON
ijtc-678	72	11	will	will	AUX
ijtc-678	72	12	also	also	ADV
ijtc-678	72	13	cause	cause	VERB
ijtc-678	72	14	a	a	DET
ijtc-678	72	15	smaller	small	ADJ
ijtc-678	72	16	tax	tax	NOUN
ijtc-678	72	17	burden	burden	NOUN
ijtc-678	72	18	to	to	PART
ijtc-678	72	19	be	be	AUX
ijtc-678	72	20	paid	pay	VERB
ijtc-678	72	21	(	(	PUNCT
ijtc-678	72	22	ahdiyah	ahdiyah	PROPN
ijtc-678	72	23	&	&	CCONJ
ijtc-678	72	24	triyanto	triyanto	NOUN
ijtc-678	72	25	,	,	PUNCT
ijtc-678	72	26	2021	2021	NUM
ijtc-678	72	27	)	)	PUNCT
ijtc-678	72	28	.	.	PUNCT
ijtc-678	73	1	profitability	profitability	NOUN
ijtc-678	73	2	(	(	PUNCT
ijtc-678	73	3	jumono	jumono	PROPN
ijtc-678	73	4	et	et	PROPN
ijtc-678	73	5	al	al	PROPN
ijtc-678	73	6	.	.	PROPN
ijtc-678	73	7	,	,	PUNCT
ijtc-678	73	8	2019	2019	NUM
ijtc-678	73	9	)	)	PUNCT
ijtc-678	73	10	stated	state	VERB
ijtc-678	73	11	that	that	SCONJ
ijtc-678	73	12	profitability	profitability	NOUN
ijtc-678	73	13	is	be	AUX
ijtc-678	73	14	a	a	DET
ijtc-678	73	15	tool	tool	NOUN
ijtc-678	73	16	used	use	VERB
ijtc-678	73	17	to	to	PART
ijtc-678	73	18	evaluate	evaluate	VERB
ijtc-678	73	19	a	a	DET
ijtc-678	73	20	company	company	NOUN
ijtc-678	73	21	's	's	PART
ijtc-678	73	22	internal	internal	ADJ
ijtc-678	73	23	operations	operation	NOUN
ijtc-678	73	24	.	.	PUNCT
ijtc-678	74	1	with	with	ADP
ijtc-678	74	2	this	this	DET
ijtc-678	74	3	profitability	profitability	NOUN
ijtc-678	74	4	will	will	AUX
ijtc-678	74	5	help	help	VERB
ijtc-678	74	6	the	the	DET
ijtc-678	74	7	company	company	NOUN
ijtc-678	74	8	to	to	PART
ijtc-678	74	9	achieve	achieve	VERB
ijtc-678	74	10	its	its	PRON
ijtc-678	74	11	final	final	ADJ
ijtc-678	74	12	goal	goal	NOUN
ijtc-678	74	13	.	.	PUNCT
ijtc-678	75	1	according	accord	VERB
ijtc-678	75	2	to	to	ADP
ijtc-678	75	3	(	(	PUNCT
ijtc-678	75	4	mauren	mauren	PROPN
ijtc-678	75	5	&	&	CCONJ
ijtc-678	75	6	purwaningsih	purwaningsih	PROPN
ijtc-678	75	7	,	,	PUNCT
ijtc-678	75	8	2022	2022	NUM
ijtc-678	75	9	)	)	PUNCT
ijtc-678	75	10	profitability	profitability	NOUN
ijtc-678	75	11	is	be	AUX
ijtc-678	75	12	the	the	DET
ijtc-678	75	13	main	main	ADJ
ijtc-678	75	14	key	key	NOUN
ijtc-678	75	15	to	to	ADP
ijtc-678	75	16	the	the	DET
ijtc-678	75	17	long	long	ADJ
ijtc-678	75	18	-	-	PUNCT
ijtc-678	75	19	term	term	NOUN
ijtc-678	75	20	success	success	NOUN
ijtc-678	75	21	and	and	CCONJ
ijtc-678	75	22	survival	survival	NOUN
ijtc-678	75	23	of	of	ADP
ijtc-678	75	24	the	the	DET
ijtc-678	75	25	company	company	NOUN
ijtc-678	75	26	,	,	PUNCT
ijtc-678	75	27	which	which	PRON
ijtc-678	75	28	is	be	AUX
ijtc-678	75	29	reflected	reflect	VERB
ijtc-678	75	30	in	in	ADP
ijtc-678	75	31	the	the	DET
ijtc-678	75	32	return	return	NOUN
ijtc-678	75	33	on	on	ADP
ijtc-678	75	34	company	company	NOUN
ijtc-678	75	35	assets	asset	NOUN
ijtc-678	75	36	.	.	PUNCT
ijtc-678	76	1	increased	increase	VERB
ijtc-678	76	2	company	company	NOUN
ijtc-678	76	3	profits	profit	NOUN
ijtc-678	76	4	can	can	AUX
ijtc-678	76	5	show	show	VERB
ijtc-678	76	6	an	an	DET
ijtc-678	76	7	increase	increase	NOUN
ijtc-678	76	8	in	in	ADP
ijtc-678	76	9	profitability	profitability	NOUN
ijtc-678	76	10	ratios	ratio	NOUN
ijtc-678	76	11	as	as	ADV
ijtc-678	76	12	well	well	ADV
ijtc-678	76	13	.	.	PUNCT
ijtc-678	77	1	the	the	PRON
ijtc-678	77	2	greater	great	ADJ
ijtc-678	77	3	the	the	DET
ijtc-678	77	4	profitability	profitability	NOUN
ijtc-678	77	5	value	value	NOUN
ijtc-678	77	6	,	,	PUNCT
ijtc-678	77	7	the	the	PRON
ijtc-678	77	8	greater	great	ADJ
ijtc-678	77	9	the	the	DET
ijtc-678	77	10	company	company	NOUN
ijtc-678	77	11	's	's	PART
ijtc-678	77	12	performance	performance	NOUN
ijtc-678	77	13	in	in	ADP
ijtc-678	77	14	terms	term	NOUN
ijtc-678	77	15	of	of	ADP
ijtc-678	77	16	profit	profit	NOUN
ijtc-678	77	17	generation	generation	NOUN
ijtc-678	77	18	.	.	PUNCT
ijtc-678	78	1	an	an	DET
ijtc-678	78	2	increase	increase	NOUN
ijtc-678	78	3	in	in	ADP
ijtc-678	78	4	profitability	profitability	NOUN
ijtc-678	78	5	will	will	AUX
ijtc-678	78	6	result	result	VERB
ijtc-678	78	7	in	in	ADP
ijtc-678	78	8	a	a	DET
ijtc-678	78	9	rise	rise	NOUN
ijtc-678	78	10	in	in	ADP
ijtc-678	78	11	tax	tax	NOUN
ijtc-678	78	12	value	value	NOUN
ijtc-678	78	13	;	;	PUNCT
ijtc-678	78	14	hence	hence	ADV
ijtc-678	78	15	,	,	PUNCT
ijtc-678	78	16	corporations	corporation	NOUN
ijtc-678	78	17	tend	tend	VERB
ijtc-678	78	18	to	to	PART
ijtc-678	78	19	engage	engage	VERB
ijtc-678	78	20	in	in	ADP
ijtc-678	78	21	tax	tax	NOUN
ijtc-678	78	22	aggression	aggression	NOUN
ijtc-678	78	23	.	.	PUNCT
ijtc-678	79	1	a	a	DET
ijtc-678	79	2	corporation	corporation	NOUN
ijtc-678	79	3	use	use	VERB
ijtc-678	79	4	a	a	DET
ijtc-678	79	5	profitability	profitability	NOUN
ijtc-678	79	6	ratio	ratio	NOUN
ijtc-678	79	7	to	to	PART
ijtc-678	79	8	measure	measure	VERB
ijtc-678	79	9	its	its	PRON
ijtc-678	79	10	capacity	capacity	NOUN
ijtc-678	79	11	to	to	PART
ijtc-678	79	12	make	make	VERB
ijtc-678	79	13	profits	profit	NOUN
ijtc-678	79	14	.	.	PUNCT
ijtc-678	80	1	profitability	profitability	NOUN
ijtc-678	80	2	ratios	ratio	NOUN
ijtc-678	80	3	can	can	AUX
ijtc-678	80	4	indicate	indicate	VERB
ijtc-678	80	5	the	the	DET
ijtc-678	80	6	efficiency	efficiency	NOUN
ijtc-678	80	7	of	of	ADP
ijtc-678	80	8	a	a	DET
ijtc-678	80	9	company	company	NOUN
ijtc-678	80	10	's	's	PART
ijtc-678	80	11	management	management	NOUN
ijtc-678	80	12	(	(	PUNCT
ijtc-678	80	13	sari	sari	NOUN
ijtc-678	80	14	et	et	PROPN
ijtc-678	80	15	al	al	PROPN
ijtc-678	80	16	.	.	PROPN
ijtc-678	80	17	,	,	PUNCT
ijtc-678	80	18	2021	2021	NUM
ijtc-678	80	19	)	)	PUNCT
ijtc-678	80	20	.	.	PUNCT
ijtc-678	81	1	additionally	additionally	ADV
ijtc-678	81	2	,	,	PUNCT
ijtc-678	81	3	revenue	revenue	NOUN
ijtc-678	81	4	is	be	AUX
ijtc-678	81	5	utilized	utilize	VERB
ijtc-678	81	6	to	to	PART
ijtc-678	81	7	evaluate	evaluate	VERB
ijtc-678	81	8	the	the	DET
ijtc-678	81	9	location	location	NOUN
ijtc-678	81	10	of	of	ADP
ijtc-678	81	11	the	the	DET
ijtc-678	81	12	company	company	NOUN
ijtc-678	81	13	's	's	PART
ijtc-678	81	14	earnings	earning	NOUN
ijtc-678	81	15	in	in	ADP
ijtc-678	81	16	the	the	DET
ijtc-678	81	17	prior	prior	ADJ
ijtc-678	81	18	year	year	NOUN
ijtc-678	81	19	and	and	CCONJ
ijtc-678	81	20	in	in	ADP
ijtc-678	81	21	the	the	DET
ijtc-678	81	22	current	current	ADJ
ijtc-678	81	23	year	year	NOUN
ijtc-678	81	24	.	.	PUNCT
ijtc-678	82	1	leverage	leverage	NOUN
ijtc-678	82	2	according	accord	VERB
ijtc-678	82	3	to	to	ADP
ijtc-678	82	4	(	(	PUNCT
ijtc-678	82	5	nilmawati	nilmawati	PROPN
ijtc-678	82	6	et	et	PROPN
ijtc-678	82	7	al	al	PROPN
ijtc-678	82	8	.	.	PROPN
ijtc-678	82	9	,	,	PUNCT
ijtc-678	82	10	2021	2021	NUM
ijtc-678	82	11	)	)	PUNCT
ijtc-678	82	12	,	,	PUNCT
ijtc-678	82	13	leverage	leverage	NOUN
ijtc-678	82	14	is	be	AUX
ijtc-678	82	15	the	the	DET
ijtc-678	82	16	ratio	ratio	NOUN
ijtc-678	82	17	that	that	PRON
ijtc-678	82	18	compares	compare	VERB
ijtc-678	82	19	corporate	corporate	ADJ
ijtc-678	82	20	assets	asset	NOUN
ijtc-678	82	21	to	to	PART
ijtc-678	82	22	company	company	VERB
ijtc-678	82	23	debt	debt	NOUN
ijtc-678	82	24	and	and	CCONJ
ijtc-678	82	25	measures	measure	NOUN
ijtc-678	82	26	the	the	DET
ijtc-678	82	27	company	company	NOUN
ijtc-678	82	28	's	's	PART
ijtc-678	82	29	usage	usage	NOUN
ijtc-678	82	30	of	of	ADP
ijtc-678	82	31	debt	debt	NOUN
ijtc-678	82	32	in	in	ADP
ijtc-678	82	33	relation	relation	NOUN
ijtc-678	82	34	to	to	ADP
ijtc-678	82	35	the	the	DET
ijtc-678	82	36	cost	cost	NOUN
ijtc-678	82	37	of	of	ADP
ijtc-678	82	38	company	company	NOUN
ijtc-678	82	39	assets	asset	NOUN
ijtc-678	82	40	.	.	PUNCT
ijtc-678	83	1	the	the	DET
ijtc-678	83	2	ratio	ratio	NOUN
ijtc-678	83	3	is	be	AUX
ijtc-678	83	4	used	use	VERB
ijtc-678	83	5	to	to	PART
ijtc-678	83	6	measure	measure	VERB
ijtc-678	83	7	leverage	leverage	NOUN
ijtc-678	83	8	,	,	PUNCT
ijtc-678	83	9	which	which	PRON
ijtc-678	83	10	is	be	AUX
ijtc-678	83	11	a	a	DET
ijtc-678	83	12	liability	liability	NOUN
ijtc-678	83	13	possessed	possess	VERB
ijtc-678	83	14	by	by	ADP
ijtc-678	83	15	the	the	DET
ijtc-678	83	16	company	company	NOUN
ijtc-678	83	17	.	.	PUNCT
ijtc-678	84	1	leverage	leverage	NOUN
ijtc-678	84	2	can	can	AUX
ijtc-678	84	3	improve	improve	VERB
ijtc-678	84	4	a	a	DET
ijtc-678	84	5	company	company	NOUN
ijtc-678	84	6	's	's	PART
ijtc-678	84	7	ability	ability	NOUN
ijtc-678	84	8	to	to	PART
ijtc-678	84	9	achieve	achieve	VERB
ijtc-678	84	10	both	both	CCONJ
ijtc-678	84	11	modest	modest	ADJ
ijtc-678	84	12	and	and	CCONJ
ijtc-678	84	13	broad	broad	ADJ
ijtc-678	84	14	objectives	objective	NOUN
ijtc-678	84	15	(	(	PUNCT
ijtc-678	84	16	gunawan	gunawan	PROPN
ijtc-678	84	17	&	&	CCONJ
ijtc-678	84	18	resitarini	resitarini	PROPN
ijtc-678	84	19	,	,	PUNCT
ijtc-678	84	20	2019	2019	NUM
ijtc-678	84	21	)	)	PUNCT
ijtc-678	84	22	.	.	PUNCT
ijtc-678	85	1	it	it	PRON
ijtc-678	85	2	indicates	indicate	VERB
ijtc-678	85	3	the	the	DET
ijtc-678	85	4	company	company	NOUN
ijtc-678	85	5	's	's	PART
ijtc-678	85	6	ability	ability	NOUN
ijtc-678	85	7	to	to	PART
ijtc-678	85	8	meet	meet	VERB
ijtc-678	85	9	its	its	PRON
ijtc-678	85	10	commitments	commitment	NOUN
ijtc-678	85	11	with	with	ADP
ijtc-678	85	12	its	its	PRON
ijtc-678	85	13	assets	asset	NOUN
ijtc-678	85	14	,	,	PUNCT
ijtc-678	85	15	or	or	CCONJ
ijtc-678	85	16	how	how	SCONJ
ijtc-678	85	17	much	much	ADJ
ijtc-678	85	18	of	of	ADP
ijtc-678	85	19	its	its	PRON
ijtc-678	85	20	assets	asset	NOUN
ijtc-678	85	21	must	must	AUX
ijtc-678	85	22	be	be	AUX
ijtc-678	85	23	liquidated	liquidate	VERB
ijtc-678	85	24	in	in	ADP
ijtc-678	85	25	order	order	NOUN
ijtc-678	85	26	to	to	PART
ijtc-678	85	27	settle	settle	VERB
ijtc-678	85	28	all	all	PRON
ijtc-678	85	29	of	of	ADP
ijtc-678	85	30	its	its	PRON
ijtc-678	85	31	liabilities	liability	NOUN
ijtc-678	85	32	.	.	PUNCT
ijtc-678	86	1	it	it	PRON
ijtc-678	86	2	illustrates	illustrate	VERB
ijtc-678	86	3	the	the	DET
ijtc-678	86	4	company	company	NOUN
ijtc-678	86	5	's	's	PART
ijtc-678	86	6	total	total	ADJ
ijtc-678	86	7	debt	debt	NOUN
ijtc-678	86	8	burden	burden	NOUN
ijtc-678	86	9	(	(	PUNCT
ijtc-678	86	10	tahir	tahir	PROPN
ijtc-678	86	11	et	et	PROPN
ijtc-678	86	12	al	al	PROPN
ijtc-678	86	13	.	.	PROPN
ijtc-678	86	14	,	,	PUNCT
ijtc-678	86	15	2020	2020	NUM
ijtc-678	86	16	)	)	PUNCT
ijtc-678	86	17	.	.	PUNCT
ijtc-678	87	1	(	(	PUNCT
ijtc-678	87	2	vijayakumaran	vijayakumaran	NOUN
ijtc-678	87	3	&	&	CCONJ
ijtc-678	87	4	vijayakumaran	vijayakumaran	PROPN
ijtc-678	87	5	,	,	PUNCT
ijtc-678	87	6	2019	2019	NUM
ijtc-678	87	7	)	)	PUNCT
ijtc-678	87	8	state	state	NOUN
ijtc-678	87	9	that	that	SCONJ
ijtc-678	87	10	with	with	ADP
ijtc-678	87	11	leverage	leverage	NOUN
ijtc-678	87	12	,	,	PUNCT
ijtc-678	87	13	companies	company	NOUN
ijtc-678	87	14	can	can	AUX
ijtc-678	87	15	finance	finance	VERB
ijtc-678	87	16	assets	asset	NOUN
ijtc-678	87	17	with	with	ADP
ijtc-678	87	18	borrowed	borrow	VERB
ijtc-678	87	19	funds	fund	NOUN
ijtc-678	87	20	and	and	CCONJ
ijtc-678	87	21	describe	describe	VERB
ijtc-678	87	22	the	the	DET
ijtc-678	87	23	company	company	NOUN
ijtc-678	87	24	's	's	PART
ijtc-678	87	25	financial	financial	ADJ
ijtc-678	87	26	risks	risk	NOUN
ijtc-678	87	27	.	.	PUNCT
ijtc-678	88	1	companies	company	NOUN
ijtc-678	88	2	that	that	PRON
ijtc-678	88	3	finance	finance	VERB
ijtc-678	88	4	their	their	PRON
ijtc-678	88	5	assets	asset	NOUN
ijtc-678	88	6	using	use	VERB
ijtc-678	88	7	debt	debt	NOUN
ijtc-678	88	8	borrowed	borrow	VERB
ijtc-678	88	9	from	from	ADP
ijtc-678	88	10	third	third	ADJ
ijtc-678	88	11	parties	party	NOUN
ijtc-678	88	12	or	or	CCONJ
ijtc-678	88	13	creditors	creditor	NOUN
ijtc-678	88	14	will	will	AUX
ijtc-678	88	15	usually	usually	ADV
ijtc-678	88	16	incur	incur	VERB
ijtc-678	88	17	interest	interest	NOUN
ijtc-678	88	18	costs	cost	NOUN
ijtc-678	88	19	that	that	PRON
ijtc-678	88	20	must	must	AUX
ijtc-678	88	21	be	be	AUX
ijtc-678	88	22	paid	pay	VERB
ijtc-678	88	23	.	.	PUNCT
ijtc-678	89	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	89	2	the	the	DET
ijtc-678	89	3	influence	influence	NOUN
ijtc-678	89	4	of	of	ADP
ijtc-678	89	5	capital	capital	NOUN
ijtc-678	89	6	intensity	intensity	NOUN
ijtc-678	89	7	,	,	PUNCT
ijtc-678	89	8	inventory	inventory	NOUN
ijtc-678	89	9	intensity	intensity	NOUN
ijtc-678	89	10	,	,	PUNCT
ijtc-678	89	11	and	and	CCONJ
ijtc-678	89	12	profitability	profitability	NOUN
ijtc-678	89	13	on	on	ADP
ijtc-678	89	14	tax	tax	NOUN
ijtc-678	89	15	aggressiveness	aggressiveness	NOUN
ijtc-678	89	16	with	with	ADP
ijtc-678	89	17	debt	debt	NOUN
ijtc-678	89	18	levels	level	NOUN
ijtc-678	89	19	as	as	ADP
ijtc-678	89	20	a	a	DET
ijtc-678	89	21	moderating	moderate	VERB
ijtc-678	89	22	variable	variable	ADJ
ijtc-678	89	23	fitriani	fitriani	NOUN
ijtc-678	89	24	and	and	CCONJ
ijtc-678	89	25	indrati	indrati	NOUN
ijtc-678	89	26	149	149	NUM
ijtc-678	89	27	|	|	ADV
ijtc-678	89	28	ilomata	ilomata	PROPN
ijtc-678	89	29	international	international	ADJ
ijtc-678	89	30	journal	journal	NOUN
ijtc-678	89	31	of	of	ADP
ijtc-678	89	32	tax	tax	PROPN
ijtc-678	89	33	&	&	CCONJ
ijtc-678	89	34	accounting	accounting	PROPN
ijtc-678	89	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	89	36	the	the	DET
ijtc-678	89	37	relationship	relationship	NOUN
ijtc-678	89	38	between	between	ADP
ijtc-678	89	39	capital	capital	NOUN
ijtc-678	89	40	intensity	intensity	NOUN
ijtc-678	89	41	and	and	CCONJ
ijtc-678	89	42	tax	tax	NOUN
ijtc-678	89	43	aggressiveness	aggressiveness	NOUN
ijtc-678	89	44	fixed	fix	VERB
ijtc-678	89	45	assets	asset	NOUN
ijtc-678	89	46	show	show	VERB
ijtc-678	89	47	the	the	DET
ijtc-678	89	48	wealth	wealth	NOUN
ijtc-678	89	49	shown	show	VERB
ijtc-678	89	50	by	by	ADP
ijtc-678	89	51	the	the	DET
ijtc-678	89	52	companies	company	NOUN
ijtc-678	89	53	because	because	SCONJ
ijtc-678	89	54	the	the	DET
ijtc-678	89	55	more	more	ADJ
ijtc-678	89	56	companies	company	NOUN
ijtc-678	89	57	invest	invest	VERB
ijtc-678	89	58	their	their	PRON
ijtc-678	89	59	fixed	fix	VERB
ijtc-678	89	60	assets	asset	NOUN
ijtc-678	89	61	,	,	PUNCT
ijtc-678	89	62	the	the	PRON
ijtc-678	89	63	more	more	ADJ
ijtc-678	89	64	companies	company	NOUN
ijtc-678	89	65	bear	bear	VERB
ijtc-678	89	66	depreciation	depreciation	NOUN
ijtc-678	89	67	costs	cost	NOUN
ijtc-678	89	68	.	.	PUNCT
ijtc-678	90	1	this	this	DET
ijtc-678	90	2	utilization	utilization	NOUN
ijtc-678	90	3	will	will	AUX
ijtc-678	90	4	have	have	VERB
ijtc-678	90	5	an	an	DET
ijtc-678	90	6	impact	impact	NOUN
ijtc-678	90	7	on	on	ADP
ijtc-678	90	8	decreasing	decrease	VERB
ijtc-678	90	9	company	company	NOUN
ijtc-678	90	10	profits	profit	NOUN
ijtc-678	90	11	.	.	PUNCT
ijtc-678	91	1	companies	company	NOUN
ijtc-678	91	2	that	that	PRON
ijtc-678	91	3	invest	invest	VERB
ijtc-678	91	4	their	their	PRON
ijtc-678	91	5	capital	capital	NOUN
ijtc-678	91	6	in	in	ADP
ijtc-678	91	7	the	the	DET
ijtc-678	91	8	form	form	NOUN
ijtc-678	91	9	of	of	ADP
ijtc-678	91	10	fixed	fix	VERB
ijtc-678	91	11	assets	asset	NOUN
ijtc-678	91	12	can	can	AUX
ijtc-678	91	13	take	take	VERB
ijtc-678	91	14	advantage	advantage	NOUN
ijtc-678	91	15	of	of	ADP
ijtc-678	91	16	depreciation	depreciation	NOUN
ijtc-678	91	17	costs	cost	NOUN
ijtc-678	91	18	which	which	PRON
ijtc-678	91	19	are	be	AUX
ijtc-678	91	20	a	a	DET
ijtc-678	91	21	deduction	deduction	NOUN
ijtc-678	91	22	from	from	ADP
ijtc-678	91	23	the	the	DET
ijtc-678	91	24	tax	tax	NOUN
ijtc-678	91	25	burden	burden	NOUN
ijtc-678	91	26	.	.	PUNCT
ijtc-678	92	1	this	this	PRON
ijtc-678	92	2	provides	provide	VERB
ijtc-678	92	3	a	a	DET
ijtc-678	92	4	choice	choice	NOUN
ijtc-678	92	5	of	of	ADP
ijtc-678	92	6	accounting	accounting	NOUN
ijtc-678	92	7	theory	theory	NOUN
ijtc-678	92	8	when	when	SCONJ
ijtc-678	92	9	companies	company	NOUN
ijtc-678	92	10	invest	invest	VERB
ijtc-678	92	11	in	in	ADP
ijtc-678	92	12	assets	asset	NOUN
ijtc-678	92	13	,	,	PUNCT
ijtc-678	92	14	allowing	allow	VERB
ijtc-678	92	15	them	they	PRON
ijtc-678	92	16	to	to	PART
ijtc-678	92	17	choose	choose	VERB
ijtc-678	92	18	the	the	DET
ijtc-678	92	19	depreciation	depreciation	NOUN
ijtc-678	92	20	method	method	NOUN
ijtc-678	92	21	they	they	PRON
ijtc-678	92	22	deem	deem	VERB
ijtc-678	92	23	appropriate	appropriate	ADJ
ijtc-678	92	24	to	to	PART
ijtc-678	92	25	increase	increase	VERB
ijtc-678	92	26	company	company	NOUN
ijtc-678	92	27	profits	profit	NOUN
ijtc-678	92	28	,	,	PUNCT
ijtc-678	92	29	and	and	CCONJ
ijtc-678	92	30	positive	positive	ADJ
ijtc-678	92	31	accounting	accounting	NOUN
ijtc-678	92	32	theory	theory	NOUN
ijtc-678	92	33	exists	exist	VERB
ijtc-678	92	34	to	to	PART
ijtc-678	92	35	increase	increase	VERB
ijtc-678	92	36	profits	profit	NOUN
ijtc-678	92	37	according	accord	VERB
ijtc-678	92	38	to	to	ADP
ijtc-678	92	39	(	(	PUNCT
ijtc-678	92	40	santini	santini	PROPN
ijtc-678	92	41	&	&	CCONJ
ijtc-678	92	42	indrayani	indrayani	PROPN
ijtc-678	92	43	,	,	PUNCT
ijtc-678	92	44	2020	2020	NUM
ijtc-678	92	45	)	)	PUNCT
ijtc-678	92	46	.	.	PUNCT
ijtc-678	93	1	so	so	ADV
ijtc-678	93	2	when	when	SCONJ
ijtc-678	93	3	the	the	DET
ijtc-678	93	4	company	company	NOUN
ijtc-678	93	5	's	's	PART
ijtc-678	93	6	capital	capital	NOUN
ijtc-678	93	7	intensity	intensity	NOUN
ijtc-678	93	8	ratio	ratio	NOUN
ijtc-678	93	9	increases	increase	NOUN
ijtc-678	93	10	,	,	PUNCT
ijtc-678	93	11	tax	tax	NOUN
ijtc-678	93	12	aggressiveness	aggressiveness	NOUN
ijtc-678	93	13	will	will	AUX
ijtc-678	93	14	increase	increase	VERB
ijtc-678	93	15	.	.	PUNCT
ijtc-678	94	1	thus	thus	ADV
ijtc-678	94	2	,	,	PUNCT
ijtc-678	94	3	to	to	PART
ijtc-678	94	4	manage	manage	VERB
ijtc-678	94	5	the	the	DET
ijtc-678	94	6	company	company	NOUN
ijtc-678	94	7	,	,	PUNCT
ijtc-678	94	8	it	it	PRON
ijtc-678	94	9	will	will	AUX
ijtc-678	94	10	use	use	VERB
ijtc-678	94	11	unused	unused	ADJ
ijtc-678	94	12	funds	fund	NOUN
ijtc-678	94	13	to	to	PART
ijtc-678	94	14	invest	invest	VERB
ijtc-678	94	15	in	in	ADP
ijtc-678	94	16	fixed	fix	VERB
ijtc-678	94	17	assets	asset	NOUN
ijtc-678	94	18	and	and	CCONJ
ijtc-678	94	19	get	get	VERB
ijtc-678	94	20	profits	profit	NOUN
ijtc-678	94	21	from	from	ADP
ijtc-678	94	22	depreciation	depreciation	NOUN
ijtc-678	94	23	which	which	PRON
ijtc-678	94	24	will	will	AUX
ijtc-678	94	25	later	later	ADV
ijtc-678	94	26	be	be	AUX
ijtc-678	94	27	used	use	VERB
ijtc-678	94	28	for	for	ADP
ijtc-678	94	29	corporate	corporate	ADJ
ijtc-678	94	30	tax	tax	NOUN
ijtc-678	94	31	deductions	deduction	NOUN
ijtc-678	94	32	(	(	PUNCT
ijtc-678	94	33	marlina	marlina	PROPN
ijtc-678	94	34	et	et	PROPN
ijtc-678	94	35	al	al	PROPN
ijtc-678	94	36	.	.	PROPN
ijtc-678	94	37	,	,	PUNCT
ijtc-678	94	38	2022	2022	NUM
ijtc-678	94	39	)	)	PUNCT
ijtc-678	94	40	.	.	PUNCT
ijtc-678	95	1	so	so	ADV
ijtc-678	95	2	along	along	ADP
ijtc-678	95	3	with	with	ADP
ijtc-678	95	4	the	the	DET
ijtc-678	95	5	increasing	increase	VERB
ijtc-678	95	6	intensity	intensity	NOUN
ijtc-678	95	7	of	of	ADP
ijtc-678	95	8	activity	activity	NOUN
ijtc-678	95	9	in	in	ADP
ijtc-678	95	10	a	a	DET
ijtc-678	95	11	company	company	NOUN
ijtc-678	95	12	,	,	PUNCT
ijtc-678	95	13	the	the	DET
ijtc-678	95	14	tax	tax	NOUN
ijtc-678	95	15	aggressiveness	aggressiveness	NOUN
ijtc-678	95	16	practices	practice	NOUN
ijtc-678	95	17	carried	carry	VERB
ijtc-678	95	18	out	out	ADP
ijtc-678	95	19	by	by	ADP
ijtc-678	95	20	the	the	DET
ijtc-678	95	21	company	company	NOUN
ijtc-678	95	22	will	will	AUX
ijtc-678	95	23	also	also	ADV
ijtc-678	95	24	increase	increase	VERB
ijtc-678	95	25	as	as	ADV
ijtc-678	95	26	well	well	ADV
ijtc-678	95	27	.	.	PUNCT
ijtc-678	96	1	thus	thus	ADV
ijtc-678	96	2	,	,	PUNCT
ijtc-678	96	3	the	the	DET
ijtc-678	96	4	hypothesis	hypothesis	NOUN
ijtc-678	96	5	is	be	AUX
ijtc-678	96	6	as	as	SCONJ
ijtc-678	96	7	follows	follow	VERB
ijtc-678	96	8	:	:	PUNCT
ijtc-678	96	9	h1	h1	NOUN
ijtc-678	96	10	:	:	PUNCT
ijtc-678	96	11	capital	capital	NOUN
ijtc-678	96	12	intensity	intensity	NOUN
ijtc-678	96	13	is	be	AUX
ijtc-678	96	14	positively	positively	ADV
ijtc-678	96	15	related	relate	VERB
ijtc-678	96	16	to	to	ADP
ijtc-678	96	17	tax	tax	NOUN
ijtc-678	96	18	aggressiveness	aggressiveness	NOUN
ijtc-678	96	19	.	.	PUNCT
ijtc-678	97	1	the	the	DET
ijtc-678	97	2	relationship	relationship	NOUN
ijtc-678	97	3	between	between	ADP
ijtc-678	97	4	supply	supply	NOUN
ijtc-678	97	5	intensity	intensity	NOUN
ijtc-678	97	6	and	and	CCONJ
ijtc-678	97	7	tax	tax	NOUN
ijtc-678	97	8	aggressiveness	aggressiveness	NOUN
ijtc-678	97	9	according	accord	VERB
ijtc-678	97	10	to	to	ADP
ijtc-678	97	11	(	(	PUNCT
ijtc-678	97	12	ahdiyah	ahdiyah	PROPN
ijtc-678	97	13	&	&	CCONJ
ijtc-678	97	14	triyanto	triyanto	NOUN
ijtc-678	97	15	,	,	PUNCT
ijtc-678	97	16	2021	2021	NUM
ijtc-678	97	17	)	)	PUNCT
ijtc-678	97	18	,	,	PUNCT
ijtc-678	97	19	inventory	inventory	NOUN
ijtc-678	97	20	intensity	intensity	NOUN
ijtc-678	97	21	represents	represent	VERB
ijtc-678	97	22	how	how	SCONJ
ijtc-678	97	23	much	much	ADJ
ijtc-678	97	24	a	a	DET
ijtc-678	97	25	company	company	NOUN
ijtc-678	97	26	invests	invest	VERB
ijtc-678	97	27	in	in	ADP
ijtc-678	97	28	its	its	PRON
ijtc-678	97	29	own	own	ADJ
ijtc-678	97	30	inventory	inventory	NOUN
ijtc-678	97	31	.	.	PUNCT
ijtc-678	98	1	companies	company	NOUN
ijtc-678	98	2	with	with	ADP
ijtc-678	98	3	a	a	DET
ijtc-678	98	4	high	high	ADJ
ijtc-678	98	5	level	level	NOUN
ijtc-678	98	6	of	of	ADP
ijtc-678	98	7	inventory	inventory	NOUN
ijtc-678	98	8	intensity	intensity	NOUN
ijtc-678	98	9	are	be	AUX
ijtc-678	98	10	typically	typically	ADV
ijtc-678	98	11	tax	tax	NOUN
ijtc-678	98	12	aggressive	aggressive	ADJ
ijtc-678	98	13	.	.	PUNCT
ijtc-678	99	1	companies	company	NOUN
ijtc-678	99	2	with	with	ADP
ijtc-678	99	3	large	large	ADJ
ijtc-678	99	4	inventories	inventory	NOUN
ijtc-678	99	5	will	will	AUX
ijtc-678	99	6	also	also	ADV
ijtc-678	99	7	have	have	VERB
ijtc-678	99	8	large	large	ADJ
ijtc-678	99	9	inventory	inventory	NOUN
ijtc-678	99	10	costs	cost	NOUN
ijtc-678	99	11	.	.	PUNCT
ijtc-678	100	1	maintenance	maintenance	NOUN
ijtc-678	100	2	and	and	CCONJ
ijtc-678	100	3	inventory	inventory	NOUN
ijtc-678	100	4	costs	cost	NOUN
ijtc-678	100	5	will	will	AUX
ijtc-678	100	6	also	also	ADV
ijtc-678	100	7	help	help	VERB
ijtc-678	100	8	break	break	VERB
ijtc-678	100	9	down	down	ADP
ijtc-678	100	10	profits	profit	NOUN
ijtc-678	100	11	and	and	CCONJ
ijtc-678	100	12	tax	tax	NOUN
ijtc-678	100	13	payments	payment	NOUN
ijtc-678	100	14	that	that	PRON
ijtc-678	100	15	companies	company	NOUN
ijtc-678	100	16	will	will	AUX
ijtc-678	100	17	make	make	VERB
ijtc-678	100	18	to	to	ADP
ijtc-678	100	19	the	the	DET
ijtc-678	100	20	state	state	NOUN
ijtc-678	100	21	.	.	PUNCT
ijtc-678	101	1	managers	manager	NOUN
ijtc-678	101	2	will	will	AUX
ijtc-678	101	3	try	try	VERB
ijtc-678	101	4	to	to	PART
ijtc-678	101	5	minimize	minimize	VERB
ijtc-678	101	6	the	the	DET
ijtc-678	101	7	tax	tax	NOUN
ijtc-678	101	8	burden	burden	NOUN
ijtc-678	101	9	by	by	ADP
ijtc-678	101	10	having	have	VERB
ijtc-678	101	11	a	a	DET
ijtc-678	101	12	large	large	ADJ
ijtc-678	101	13	inventory	inventory	NOUN
ijtc-678	101	14	so	so	SCONJ
ijtc-678	101	15	that	that	SCONJ
ijtc-678	101	16	profits	profit	NOUN
ijtc-678	101	17	will	will	AUX
ijtc-678	101	18	decrease	decrease	VERB
ijtc-678	101	19	.	.	PUNCT
ijtc-678	102	1	therefore	therefore	ADV
ijtc-678	102	2	,	,	PUNCT
ijtc-678	102	3	companies	company	NOUN
ijtc-678	102	4	apply	apply	VERB
ijtc-678	102	5	positive	positive	ADJ
ijtc-678	102	6	accounting	accounting	NOUN
ijtc-678	102	7	theory	theory	NOUN
ijtc-678	102	8	in	in	ADP
ijtc-678	102	9	choosing	choose	VERB
ijtc-678	102	10	profitable	profitable	ADJ
ijtc-678	102	11	jobs	job	NOUN
ijtc-678	102	12	,	,	PUNCT
ijtc-678	102	13	with	with	ADP
ijtc-678	102	14	the	the	DET
ijtc-678	102	15	assumption	assumption	NOUN
ijtc-678	102	16	that	that	SCONJ
ijtc-678	102	17	companies	company	NOUN
ijtc-678	102	18	will	will	AUX
ijtc-678	102	19	succeed	succeed	VERB
ijtc-678	102	20	in	in	ADP
ijtc-678	102	21	making	make	VERB
ijtc-678	102	22	high	high	ADJ
ijtc-678	102	23	investments	investment	NOUN
ijtc-678	102	24	in	in	ADP
ijtc-678	102	25	the	the	DET
ijtc-678	102	26	future	future	NOUN
ijtc-678	102	27	and	and	CCONJ
ijtc-678	102	28	enjoy	enjoy	VERB
ijtc-678	102	29	lower	low	ADJ
ijtc-678	102	30	tax	tax	NOUN
ijtc-678	102	31	payments	payment	NOUN
ijtc-678	102	32	.	.	PUNCT
ijtc-678	103	1	consequently	consequently	ADV
ijtc-678	103	2	,	,	PUNCT
ijtc-678	103	3	if	if	SCONJ
ijtc-678	103	4	a	a	DET
ijtc-678	103	5	company	company	NOUN
ijtc-678	103	6	's	's	PART
ijtc-678	103	7	inventory	inventory	NOUN
ijtc-678	103	8	intensity	intensity	NOUN
ijtc-678	103	9	is	be	AUX
ijtc-678	103	10	high	high	ADJ
ijtc-678	103	11	,	,	PUNCT
ijtc-678	103	12	its	its	PRON
ijtc-678	103	13	tax	tax	NOUN
ijtc-678	103	14	aggressiveness	aggressiveness	NOUN
ijtc-678	103	15	will	will	AUX
ijtc-678	103	16	increase	increase	VERB
ijtc-678	103	17	.	.	PUNCT
ijtc-678	104	1	this	this	PRON
ijtc-678	104	2	is	be	AUX
ijtc-678	104	3	consistent	consistent	ADJ
ijtc-678	104	4	with	with	ADP
ijtc-678	104	5	the	the	DET
ijtc-678	104	6	findings	finding	NOUN
ijtc-678	104	7	of	of	ADP
ijtc-678	104	8	(	(	PUNCT
ijtc-678	104	9	sumiati	sumiati	PROPN
ijtc-678	104	10	&	&	CCONJ
ijtc-678	104	11	ainniyya	ainniyya	PROPN
ijtc-678	104	12	,	,	PUNCT
ijtc-678	104	13	2021	2021	NUM
ijtc-678	104	14	)	)	PUNCT
ijtc-678	104	15	that	that	SCONJ
ijtc-678	104	16	inventory	inventory	NOUN
ijtc-678	104	17	intensity	intensity	NOUN
ijtc-678	104	18	positively	positively	ADV
ijtc-678	104	19	affects	affect	VERB
ijtc-678	104	20	tax	tax	NOUN
ijtc-678	104	21	aggression	aggression	NOUN
ijtc-678	104	22	.	.	PUNCT
ijtc-678	105	1	thus	thus	ADV
ijtc-678	105	2	,	,	PUNCT
ijtc-678	105	3	the	the	DET
ijtc-678	105	4	following	follow	VERB
ijtc-678	105	5	is	be	AUX
ijtc-678	105	6	the	the	DET
ijtc-678	105	7	hypothesis	hypothesis	NOUN
ijtc-678	105	8	:	:	PUNCT
ijtc-678	105	9	h2	h2	NOUN
ijtc-678	105	10	:	:	PUNCT
ijtc-678	105	11	inventory	inventory	NOUN
ijtc-678	105	12	intensity	intensity	NOUN
ijtc-678	105	13	is	be	AUX
ijtc-678	105	14	positively	positively	ADV
ijtc-678	105	15	related	relate	VERB
ijtc-678	105	16	to	to	ADP
ijtc-678	105	17	tax	tax	NOUN
ijtc-678	105	18	aggressiveness	aggressiveness	NOUN
ijtc-678	105	19	.	.	PUNCT
ijtc-678	106	1	the	the	DET
ijtc-678	106	2	relationship	relationship	NOUN
ijtc-678	106	3	between	between	ADP
ijtc-678	106	4	profitability	profitability	NOUN
ijtc-678	106	5	and	and	CCONJ
ijtc-678	106	6	tax	tax	NOUN
ijtc-678	106	7	aggressiveness	aggressiveness	NOUN
ijtc-678	106	8	researchers	researcher	NOUN
ijtc-678	106	9	use	use	VERB
ijtc-678	106	10	roa	roa	NOUN
ijtc-678	106	11	to	to	PART
ijtc-678	106	12	measure	measure	VERB
ijtc-678	106	13	company	company	NOUN
ijtc-678	106	14	profitability	profitability	NOUN
ijtc-678	106	15	,	,	PUNCT
ijtc-678	106	16	according	accord	VERB
ijtc-678	106	17	to	to	ADP
ijtc-678	106	18	(	(	PUNCT
ijtc-678	106	19	aksoy	aksoy	ADJ
ijtc-678	106	20	hazır	hazır	NOUN
ijtc-678	106	21	,	,	PUNCT
ijtc-678	106	22	2019	2019	NUM
ijtc-678	106	23	)	)	PUNCT
ijtc-678	106	24	profitability	profitability	NOUN
ijtc-678	106	25	has	have	VERB
ijtc-678	106	26	a	a	DET
ijtc-678	106	27	relationship	relationship	NOUN
ijtc-678	106	28	between	between	ADP
ijtc-678	106	29	company	company	NOUN
ijtc-678	106	30	profits	profit	NOUN
ijtc-678	106	31	and	and	CCONJ
ijtc-678	106	32	income	income	NOUN
ijtc-678	106	33	tax	tax	NOUN
ijtc-678	106	34	burden	burden	NOUN
ijtc-678	106	35	for	for	ADP
ijtc-678	106	36	companies	company	NOUN
ijtc-678	106	37	.	.	PUNCT
ijtc-678	107	1	high	high	ADJ
ijtc-678	107	2	profits	profit	NOUN
ijtc-678	107	3	can	can	AUX
ijtc-678	107	4	trigger	trigger	VERB
ijtc-678	107	5	tax	tax	NOUN
ijtc-678	107	6	aggressiveness	aggressiveness	NOUN
ijtc-678	107	7	for	for	ADP
ijtc-678	107	8	companies	company	NOUN
ijtc-678	107	9	with	with	ADP
ijtc-678	107	10	high	high	ADJ
ijtc-678	107	11	profitability	profitability	NOUN
ijtc-678	107	12	values	value	NOUN
ijtc-678	107	13	that	that	PRON
ijtc-678	107	14	can	can	AUX
ijtc-678	107	15	be	be	AUX
ijtc-678	107	16	described	describe	VERB
ijtc-678	107	17	as	as	ADP
ijtc-678	107	18	company	company	NOUN
ijtc-678	107	19	efficiency	efficiency	NOUN
ijtc-678	107	20	,	,	PUNCT
ijtc-678	107	21	high	high	ADJ
ijtc-678	107	22	tax	tax	NOUN
ijtc-678	107	23	costs	cost	NOUN
ijtc-678	107	24	due	due	ADP
ijtc-678	107	25	to	to	ADP
ijtc-678	107	26	the	the	DET
ijtc-678	107	27	high	high	ADJ
ijtc-678	107	28	profits	profit	NOUN
ijtc-678	107	29	that	that	PRON
ijtc-678	107	30	the	the	DET
ijtc-678	107	31	company	company	NOUN
ijtc-678	107	32	has	have	VERB
ijtc-678	107	33	.	.	PUNCT
ijtc-678	108	1	it	it	PRON
ijtc-678	108	2	is	be	AUX
ijtc-678	108	3	viewed	view	VERB
ijtc-678	108	4	as	as	ADP
ijtc-678	108	5	an	an	DET
ijtc-678	108	6	attempt	attempt	NOUN
ijtc-678	108	7	to	to	PART
ijtc-678	108	8	engage	engage	VERB
ijtc-678	108	9	in	in	ADP
ijtc-678	108	10	tax	tax	NOUN
ijtc-678	108	11	aggression	aggression	NOUN
ijtc-678	108	12	.	.	PUNCT
ijtc-678	109	1	profitability	profitability	NOUN
ijtc-678	109	2	can	can	AUX
ijtc-678	109	3	be	be	AUX
ijtc-678	109	4	accomplished	accomplish	VERB
ijtc-678	109	5	by	by	ADP
ijtc-678	109	6	supplying	supply	VERB
ijtc-678	109	7	information	information	NOUN
ijtc-678	109	8	about	about	ADP
ijtc-678	109	9	the	the	DET
ijtc-678	109	10	company	company	NOUN
ijtc-678	109	11	's	's	PART
ijtc-678	109	12	profits	profit	NOUN
ijtc-678	109	13	,	,	PUNCT
ijtc-678	109	14	and	and	CCONJ
ijtc-678	109	15	tax	tax	NOUN
ijtc-678	109	16	aggressiveness	aggressiveness	NOUN
ijtc-678	109	17	can	can	AUX
ijtc-678	109	18	be	be	AUX
ijtc-678	109	19	attained	attain	VERB
ijtc-678	109	20	if	if	SCONJ
ijtc-678	109	21	the	the	DET
ijtc-678	109	22	company	company	NOUN
ijtc-678	109	23	's	's	PART
ijtc-678	109	24	profits	profit	NOUN
ijtc-678	109	25	are	be	AUX
ijtc-678	109	26	increasing	increase	VERB
ijtc-678	109	27	.	.	PUNCT
ijtc-678	110	1	there	there	PRON
ijtc-678	110	2	are	be	VERB
ijtc-678	110	3	substantial	substantial	ADJ
ijtc-678	110	4	political	political	ADJ
ijtc-678	110	5	consequences	consequence	NOUN
ijtc-678	110	6	,	,	PUNCT
ijtc-678	110	7	including	include	VERB
ijtc-678	110	8	high	high	ADJ
ijtc-678	110	9	taxation	taxation	NOUN
ijtc-678	110	10	.	.	PUNCT
ijtc-678	111	1	the	the	DET
ijtc-678	111	2	larger	large	ADJ
ijtc-678	111	3	the	the	DET
ijtc-678	111	4	attained	attain	VERB
ijtc-678	111	5	profitability	profitability	NOUN
ijtc-678	111	6	,	,	PUNCT
ijtc-678	111	7	the	the	PRON
ijtc-678	111	8	bigger	big	ADJ
ijtc-678	111	9	the	the	DET
ijtc-678	111	10	company	company	NOUN
ijtc-678	111	11	's	's	PART
ijtc-678	111	12	profitability	profitability	NOUN
ijtc-678	111	13	.	.	PUNCT
ijtc-678	112	1	the	the	DET
ijtc-678	112	2	results	result	NOUN
ijtc-678	112	3	are	be	AUX
ijtc-678	112	4	consistent	consistent	ADJ
ijtc-678	112	5	with	with	ADP
ijtc-678	112	6	research	research	NOUN
ijtc-678	112	7	(	(	PUNCT
ijtc-678	112	8	dianawati	dianawati	PROPN
ijtc-678	112	9	&	&	CCONJ
ijtc-678	112	10	agustina	agustina	PROPN
ijtc-678	112	11	,	,	PUNCT
ijtc-678	112	12	2020	2020	NUM
ijtc-678	112	13	)	)	PUNCT
ijtc-678	112	14	and	and	CCONJ
ijtc-678	112	15	(	(	PUNCT
ijtc-678	112	16	hidayat	hidayat	PROPN
ijtc-678	112	17	&	&	CCONJ
ijtc-678	112	18	dewi	dewi	PROPN
ijtc-678	112	19	,	,	PUNCT
ijtc-678	112	20	2022	2022	NUM
ijtc-678	112	21	)	)	PUNCT
ijtc-678	112	22	indicating	indicate	VERB
ijtc-678	112	23	that	that	SCONJ
ijtc-678	112	24	the	the	DET
ijtc-678	112	25	roa	roa	PROPN
ijtc-678	112	26	ratio	ratio	NOUN
ijtc-678	112	27	influences	influence	VERB
ijtc-678	112	28	the	the	DET
ijtc-678	112	29	amount	amount	NOUN
ijtc-678	112	30	of	of	ADP
ijtc-678	112	31	tax	tax	NOUN
ijtc-678	112	32	aggression	aggression	NOUN
ijtc-678	112	33	.	.	PUNCT
ijtc-678	113	1	therefore	therefore	ADV
ijtc-678	113	2	,	,	PUNCT
ijtc-678	113	3	the	the	DET
ijtc-678	113	4	hypothesis	hypothesis	NOUN
ijtc-678	113	5	is	be	AUX
ijtc-678	113	6	the	the	DET
ijtc-678	113	7	following	follow	VERB
ijtc-678	113	8	:	:	PUNCT
ijtc-678	113	9	h3	h3	NOUN
ijtc-678	113	10	:	:	PUNCT
ijtc-678	113	11	profitability	profitability	NOUN
ijtc-678	113	12	is	be	AUX
ijtc-678	113	13	positively	positively	ADV
ijtc-678	113	14	related	relate	VERB
ijtc-678	113	15	to	to	ADP
ijtc-678	113	16	tax	tax	NOUN
ijtc-678	113	17	aggressiveness	aggressiveness	NOUN
ijtc-678	113	18	.	.	PUNCT
ijtc-678	114	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	114	2	the	the	DET
ijtc-678	114	3	influence	influence	NOUN
ijtc-678	114	4	of	of	ADP
ijtc-678	114	5	capital	capital	NOUN
ijtc-678	114	6	intensity	intensity	NOUN
ijtc-678	114	7	,	,	PUNCT
ijtc-678	114	8	inventory	inventory	NOUN
ijtc-678	114	9	intensity	intensity	NOUN
ijtc-678	114	10	,	,	PUNCT
ijtc-678	114	11	and	and	CCONJ
ijtc-678	114	12	profitability	profitability	NOUN
ijtc-678	114	13	on	on	ADP
ijtc-678	114	14	tax	tax	NOUN
ijtc-678	114	15	aggressiveness	aggressiveness	NOUN
ijtc-678	114	16	with	with	ADP
ijtc-678	114	17	debt	debt	NOUN
ijtc-678	114	18	levels	level	NOUN
ijtc-678	114	19	as	as	ADP
ijtc-678	114	20	a	a	DET
ijtc-678	114	21	moderating	moderate	VERB
ijtc-678	114	22	variable	variable	ADJ
ijtc-678	114	23	fitriani	fitriani	NOUN
ijtc-678	114	24	and	and	CCONJ
ijtc-678	114	25	indrati	indrati	NOUN
ijtc-678	114	26	150	150	NUM
ijtc-678	114	27	|	|	NOUN
ijtc-678	114	28	ilomata	ilomata	PROPN
ijtc-678	114	29	international	international	ADJ
ijtc-678	114	30	journal	journal	NOUN
ijtc-678	114	31	of	of	ADP
ijtc-678	114	32	tax	tax	PROPN
ijtc-678	114	33	&	&	CCONJ
ijtc-678	114	34	accounting	account	VERB
ijtc-678	114	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-678	114	36	leverage	leverage	NOUN
ijtc-678	114	37	moderation	moderation	NOUN
ijtc-678	114	38	on	on	ADP
ijtc-678	114	39	the	the	DET
ijtc-678	114	40	relationship	relationship	NOUN
ijtc-678	114	41	between	between	ADP
ijtc-678	114	42	capital	capital	NOUN
ijtc-678	114	43	intensity	intensity	NOUN
ijtc-678	114	44	and	and	CCONJ
ijtc-678	114	45	tax	tax	NOUN
ijtc-678	114	46	aggressiveness	aggressiveness	NOUN
ijtc-678	114	47	leverage	leverage	NOUN
ijtc-678	114	48	compares	compare	VERB
ijtc-678	114	49	the	the	DET
ijtc-678	114	50	company	company	NOUN
ijtc-678	114	51	's	's	PART
ijtc-678	114	52	assets	asset	NOUN
ijtc-678	114	53	to	to	ADP
ijtc-678	114	54	its	its	PRON
ijtc-678	114	55	debt	debt	NOUN
ijtc-678	114	56	and	and	CCONJ
ijtc-678	114	57	gauges	gauge	VERB
ijtc-678	114	58	the	the	DET
ijtc-678	114	59	company	company	NOUN
ijtc-678	114	60	's	's	PART
ijtc-678	114	61	utilization	utilization	NOUN
ijtc-678	114	62	of	of	ADP
ijtc-678	114	63	its	its	PRON
ijtc-678	114	64	debt	debt	NOUN
ijtc-678	114	65	in	in	ADP
ijtc-678	114	66	relation	relation	NOUN
ijtc-678	114	67	to	to	ADP
ijtc-678	114	68	the	the	DET
ijtc-678	114	69	cost	cost	NOUN
ijtc-678	114	70	of	of	ADP
ijtc-678	114	71	its	its	PRON
ijtc-678	114	72	assets	asset	NOUN
ijtc-678	114	73	.	.	PUNCT
ijtc-678	115	1	in	in	ADP
ijtc-678	115	2	assessing	assess	VERB
ijtc-678	115	3	the	the	DET
ijtc-678	115	4	company	company	NOUN
ijtc-678	115	5	's	's	PART
ijtc-678	115	6	ability	ability	NOUN
ijtc-678	115	7	to	to	PART
ijtc-678	115	8	meet	meet	VERB
ijtc-678	115	9	its	its	PRON
ijtc-678	115	10	long	long	ADJ
ijtc-678	115	11	-	-	PUNCT
ijtc-678	115	12	term	term	NOUN
ijtc-678	115	13	obligations	obligation	NOUN
ijtc-678	115	14	,	,	PUNCT
ijtc-678	115	15	the	the	DET
ijtc-678	115	16	leverage	leverage	NOUN
ijtc-678	115	17	ratio	ratio	NOUN
ijtc-678	115	18	might	might	AUX
ijtc-678	115	19	be	be	AUX
ijtc-678	115	20	utilized	utilize	VERB
ijtc-678	115	21	(	(	PUNCT
ijtc-678	115	22	suyono	suyono	NOUN
ijtc-678	115	23	,	,	PUNCT
ijtc-678	115	24	2018	2018	NUM
ijtc-678	115	25	)	)	PUNCT
ijtc-678	115	26	.	.	PUNCT
ijtc-678	116	1	companies	company	NOUN
ijtc-678	116	2	with	with	ADP
ijtc-678	116	3	significant	significant	ADJ
ijtc-678	116	4	levels	level	NOUN
ijtc-678	116	5	of	of	ADP
ijtc-678	116	6	debt	debt	NOUN
ijtc-678	116	7	will	will	AUX
ijtc-678	116	8	incur	incur	VERB
ijtc-678	116	9	substantial	substantial	ADJ
ijtc-678	116	10	interest	interest	NOUN
ijtc-678	116	11	costs	cost	NOUN
ijtc-678	116	12	.	.	PUNCT
ijtc-678	117	1	in	in	ADP
ijtc-678	117	2	addition	addition	NOUN
ijtc-678	117	3	,	,	PUNCT
ijtc-678	117	4	these	these	DET
ijtc-678	117	5	expenses	expense	NOUN
ijtc-678	117	6	can	can	AUX
ijtc-678	117	7	affect	affect	VERB
ijtc-678	117	8	the	the	DET
ijtc-678	117	9	firm	firm	NOUN
ijtc-678	117	10	's	's	PART
ijtc-678	117	11	profitability	profitability	NOUN
ijtc-678	117	12	.	.	PUNCT
ijtc-678	118	1	decreasing	decrease	VERB
ijtc-678	118	2	company	company	NOUN
ijtc-678	118	3	profits	profit	NOUN
ijtc-678	118	4	causes	cause	VERB
ijtc-678	118	5	the	the	DET
ijtc-678	118	6	effectiveness	effectiveness	NOUN
ijtc-678	118	7	of	of	ADP
ijtc-678	118	8	companies	company	NOUN
ijtc-678	118	9	in	in	ADP
ijtc-678	118	10	managing	manage	VERB
ijtc-678	118	11	the	the	DET
ijtc-678	118	12	company	company	NOUN
ijtc-678	118	13	's	's	PART
ijtc-678	118	14	tax	tax	NOUN
ijtc-678	118	15	burden	burden	NOUN
ijtc-678	118	16	to	to	PART
ijtc-678	118	17	decrease	decrease	VERB
ijtc-678	118	18	and	and	CCONJ
ijtc-678	118	19	shows	show	VERB
ijtc-678	118	20	an	an	DET
ijtc-678	118	21	increase	increase	NOUN
ijtc-678	118	22	in	in	ADP
ijtc-678	118	23	tax	tax	NOUN
ijtc-678	118	24	aggressiveness	aggressiveness	NOUN
ijtc-678	118	25	.	.	PUNCT
ijtc-678	119	1	so	so	ADV
ijtc-678	119	2	when	when	SCONJ
ijtc-678	119	3	the	the	DET
ijtc-678	119	4	company	company	NOUN
ijtc-678	119	5	's	's	PART
ijtc-678	119	6	leverage	leverage	NOUN
ijtc-678	119	7	ratio	ratio	NOUN
ijtc-678	119	8	increases	increase	NOUN
ijtc-678	119	9	,	,	PUNCT
ijtc-678	119	10	the	the	DET
ijtc-678	119	11	tax	tax	NOUN
ijtc-678	119	12	aggressiveness	aggressiveness	NOUN
ijtc-678	119	13	will	will	AUX
ijtc-678	119	14	increase	increase	VERB
ijtc-678	119	15	.	.	PUNCT
ijtc-678	120	1	if	if	SCONJ
ijtc-678	120	2	the	the	DET
ijtc-678	120	3	amount	amount	NOUN
ijtc-678	120	4	of	of	ADP
ijtc-678	120	5	leverage	leverage	NOUN
ijtc-678	120	6	used	use	VERB
ijtc-678	120	7	to	to	PART
ijtc-678	120	8	invest	invest	VERB
ijtc-678	120	9	in	in	ADP
ijtc-678	120	10	the	the	DET
ijtc-678	120	11	form	form	NOUN
ijtc-678	120	12	of	of	ADP
ijtc-678	120	13	fixed	fix	VERB
ijtc-678	120	14	assets	asset	NOUN
ijtc-678	120	15	so	so	SCONJ
ijtc-678	120	16	that	that	SCONJ
ijtc-678	120	17	it	it	PRON
ijtc-678	120	18	can	can	AUX
ijtc-678	120	19	take	take	VERB
ijtc-678	120	20	advantage	advantage	NOUN
ijtc-678	120	21	of	of	ADP
ijtc-678	120	22	high	high	ADJ
ijtc-678	120	23	depreciation	depreciation	NOUN
ijtc-678	120	24	costs	cost	NOUN
ijtc-678	120	25	to	to	PART
ijtc-678	120	26	reduce	reduce	VERB
ijtc-678	120	27	the	the	DET
ijtc-678	120	28	tax	tax	NOUN
ijtc-678	120	29	burden	burden	NOUN
ijtc-678	120	30	on	on	ADP
ijtc-678	120	31	the	the	DET
ijtc-678	120	32	company	company	NOUN
ijtc-678	120	33	.	.	PUNCT
ijtc-678	121	1	positive	positive	ADJ
ijtc-678	121	2	accounting	accounting	NOUN
ijtc-678	121	3	theory	theory	NOUN
ijtc-678	121	4	explains	explain	VERB
ijtc-678	121	5	the	the	DET
ijtc-678	121	6	decline	decline	NOUN
ijtc-678	121	7	in	in	ADP
ijtc-678	121	8	corporate	corporate	ADJ
ijtc-678	121	9	earnings	earning	NOUN
ijtc-678	121	10	reports	report	NOUN
ijtc-678	121	11	.	.	PUNCT
ijtc-678	122	1	conflicts	conflict	NOUN
ijtc-678	122	2	between	between	ADP
ijtc-678	122	3	managers	manager	NOUN
ijtc-678	122	4	and	and	CCONJ
ijtc-678	122	5	government	government	NOUN
ijtc-678	122	6	may	may	AUX
ijtc-678	122	7	arise	arise	VERB
ijtc-678	122	8	due	due	ADP
ijtc-678	122	9	to	to	ADP
ijtc-678	122	10	political	political	ADJ
ijtc-678	122	11	costs	cost	NOUN
ijtc-678	122	12	when	when	SCONJ
ijtc-678	122	13	viewed	view	VERB
ijtc-678	122	14	as	as	ADP
ijtc-678	122	15	sharing	share	VERB
ijtc-678	122	16	responsibility	responsibility	NOUN
ijtc-678	122	17	for	for	ADP
ijtc-678	122	18	the	the	DET
ijtc-678	122	19	social	social	ADJ
ijtc-678	122	20	good	good	NOUN
ijtc-678	122	21	of	of	ADP
ijtc-678	122	22	society	society	NOUN
ijtc-678	122	23	.	.	PUNCT
ijtc-678	123	1	tax	tax	NOUN
ijtc-678	123	2	obligations	obligation	NOUN
ijtc-678	123	3	are	be	AUX
ijtc-678	123	4	the	the	DET
ijtc-678	123	5	guidelines	guideline	NOUN
ijtc-678	123	6	for	for	ADP
ijtc-678	123	7	the	the	DET
ijtc-678	123	8	state	state	NOUN
ijtc-678	123	9	regarding	regard	VERB
ijtc-678	123	10	this	this	DET
ijtc-678	123	11	matter	matter	NOUN
ijtc-678	123	12	.	.	PUNCT
ijtc-678	124	1	management	management	NOUN
ijtc-678	124	2	will	will	AUX
ijtc-678	124	3	report	report	VERB
ijtc-678	124	4	low	low	ADJ
ijtc-678	124	5	profits	profit	NOUN
ijtc-678	124	6	in	in	ADP
ijtc-678	124	7	order	order	NOUN
ijtc-678	124	8	to	to	PART
ijtc-678	124	9	avoid	avoid	VERB
ijtc-678	124	10	paying	pay	VERB
ijtc-678	124	11	high	high	ADJ
ijtc-678	124	12	taxes	taxis	NOUN
ijtc-678	124	13	,	,	PUNCT
ijtc-678	124	14	that	that	PRON
ijtc-678	124	15	is	be	AUX
ijtc-678	124	16	because	because	SCONJ
ijtc-678	124	17	the	the	DET
ijtc-678	124	18	company	company	NOUN
ijtc-678	124	19	's	's	PART
ijtc-678	124	20	income	income	NOUN
ijtc-678	124	21	is	be	AUX
ijtc-678	124	22	high	high	ADJ
ijtc-678	124	23	,	,	PUNCT
ijtc-678	124	24	the	the	DET
ijtc-678	124	25	taxes	taxis	NOUN
ijtc-678	124	26	paid	pay	VERB
ijtc-678	124	27	will	will	AUX
ijtc-678	124	28	also	also	ADV
ijtc-678	124	29	be	be	AUX
ijtc-678	124	30	high	high	ADJ
ijtc-678	124	31	.	.	PUNCT
ijtc-678	125	1	so	so	ADV
ijtc-678	125	2	the	the	DET
ijtc-678	125	3	results	result	NOUN
ijtc-678	125	4	are	be	AUX
ijtc-678	125	5	in	in	ADP
ijtc-678	125	6	line	line	NOUN
ijtc-678	125	7	with	with	ADP
ijtc-678	125	8	research	research	NOUN
ijtc-678	125	9	(	(	PUNCT
ijtc-678	125	10	afiana	afiana	PROPN
ijtc-678	125	11	&	&	CCONJ
ijtc-678	125	12	mukti	mukti	PROPN
ijtc-678	125	13	,	,	PUNCT
ijtc-678	125	14	2020	2020	NUM
ijtc-678	125	15	)	)	PUNCT
ijtc-678	125	16	which	which	PRON
ijtc-678	125	17	states	state	VERB
ijtc-678	125	18	that	that	SCONJ
ijtc-678	125	19	if	if	SCONJ
ijtc-678	125	20	capital	capital	NOUN
ijtc-678	125	21	intensity	intensity	NOUN
ijtc-678	125	22	increases	increase	VERB
ijtc-678	125	23	,	,	PUNCT
ijtc-678	125	24	tax	tax	NOUN
ijtc-678	125	25	aggressiveness	aggressiveness	NOUN
ijtc-678	125	26	will	will	AUX
ijtc-678	125	27	also	also	ADV
ijtc-678	125	28	increase	increase	VERB
ijtc-678	125	29	,	,	PUNCT
ijtc-678	125	30	this	this	PRON
ijtc-678	125	31	will	will	AUX
ijtc-678	125	32	be	be	AUX
ijtc-678	125	33	strengthened	strengthen	VERB
ijtc-678	125	34	by	by	ADP
ijtc-678	125	35	leverage	leverage	NOUN
ijtc-678	125	36	,	,	PUNCT
ijtc-678	125	37	but	but	CCONJ
ijtc-678	125	38	not	not	PART
ijtc-678	125	39	supported	support	VERB
ijtc-678	125	40	by	by	ADP
ijtc-678	125	41	(	(	PUNCT
ijtc-678	125	42	ratnawati	ratnawati	PROPN
ijtc-678	125	43	&	&	CCONJ
ijtc-678	125	44	utomo	utomo	PROPN
ijtc-678	125	45	,	,	PUNCT
ijtc-678	125	46	2022	2022	NUM
ijtc-678	125	47	)	)	PUNCT
ijtc-678	125	48	.	.	PUNCT
ijtc-678	126	1	thus	thus	ADV
ijtc-678	126	2	,	,	PUNCT
ijtc-678	126	3	the	the	DET
ijtc-678	126	4	hypothesis	hypothesis	NOUN
ijtc-678	126	5	is	be	AUX
ijtc-678	126	6	as	as	SCONJ
ijtc-678	126	7	follows	follow	VERB
ijtc-678	126	8	:	:	PUNCT
ijtc-678	126	9	h4	h4	NOUN
ijtc-678	126	10	:	:	PUNCT
ijtc-678	126	11	leverage	leverage	NOUN
ijtc-678	126	12	positively	positively	ADV
ijtc-678	126	13	moderates	moderate	VERB
ijtc-678	126	14	the	the	DET
ijtc-678	126	15	relationship	relationship	NOUN
ijtc-678	126	16	between	between	ADP
ijtc-678	126	17	capital	capital	NOUN
ijtc-678	126	18	intensity	intensity	NOUN
ijtc-678	126	19	and	and	CCONJ
ijtc-678	126	20	tax	tax	NOUN
ijtc-678	126	21	aggressiveness	aggressiveness	NOUN
ijtc-678	126	22	.	.	PUNCT
ijtc-678	127	1	leverage	leverage	NOUN
ijtc-678	127	2	moderation	moderation	NOUN
ijtc-678	127	3	on	on	ADP
ijtc-678	127	4	the	the	DET
ijtc-678	127	5	relationship	relationship	NOUN
ijtc-678	127	6	between	between	ADP
ijtc-678	127	7	inventory	inventory	NOUN
ijtc-678	127	8	intensity	intensity	NOUN
ijtc-678	127	9	and	and	CCONJ
ijtc-678	127	10	tax	tax	NOUN
ijtc-678	127	11	aggressiveness	aggressiveness	NOUN
ijtc-678	127	12	the	the	DET
ijtc-678	127	13	level	level	NOUN
ijtc-678	127	14	of	of	ADP
ijtc-678	127	15	debt	debt	NOUN
ijtc-678	127	16	or	or	CCONJ
ijtc-678	127	17	leverage	leverage	NOUN
ijtc-678	127	18	is	be	AUX
ijtc-678	127	19	typically	typically	ADV
ijtc-678	127	20	represented	represent	VERB
ijtc-678	127	21	by	by	ADP
ijtc-678	127	22	the	the	DET
ijtc-678	127	23	company	company	NOUN
ijtc-678	127	24	's	's	PART
ijtc-678	127	25	obligation	obligation	NOUN
ijtc-678	127	26	to	to	PART
ijtc-678	127	27	repay	repay	VERB
ijtc-678	127	28	debt	debt	NOUN
ijtc-678	127	29	.	.	PUNCT
ijtc-678	128	1	inventory	inventory	NOUN
ijtc-678	128	2	intensity	intensity	NOUN
ijtc-678	128	3	is	be	AUX
ijtc-678	128	4	a	a	DET
ijtc-678	128	5	measure	measure	NOUN
ijtc-678	128	6	of	of	ADP
ijtc-678	128	7	how	how	SCONJ
ijtc-678	128	8	much	much	ADJ
ijtc-678	128	9	a	a	DET
ijtc-678	128	10	firm	firm	ADJ
ijtc-678	128	11	invests	invest	NOUN
ijtc-678	128	12	in	in	ADP
ijtc-678	128	13	inventory	inventory	NOUN
ijtc-678	128	14	;	;	PUNCT
ijtc-678	128	15	if	if	SCONJ
ijtc-678	128	16	a	a	DET
ijtc-678	128	17	company	company	NOUN
ijtc-678	128	18	has	have	VERB
ijtc-678	128	19	a	a	DET
ijtc-678	128	20	large	large	ADJ
ijtc-678	128	21	inventory	inventory	NOUN
ijtc-678	128	22	,	,	PUNCT
ijtc-678	128	23	it	it	PRON
ijtc-678	128	24	will	will	AUX
ijtc-678	128	25	incur	incur	VERB
ijtc-678	128	26	a	a	DET
ijtc-678	128	27	greater	great	ADJ
ijtc-678	128	28	burden	burden	NOUN
ijtc-678	128	29	in	in	ADP
ijtc-678	128	30	managing	manage	VERB
ijtc-678	128	31	that	that	DET
ijtc-678	128	32	inventory	inventory	NOUN
ijtc-678	128	33	.	.	PUNCT
ijtc-678	129	1	the	the	DET
ijtc-678	129	2	positive	positive	ADJ
ijtc-678	129	3	theory	theory	NOUN
ijtc-678	129	4	of	of	ADP
ijtc-678	129	5	accounting	accounting	NOUN
ijtc-678	129	6	shows	show	NOUN
ijtc-678	129	7	that	that	SCONJ
ijtc-678	129	8	conflicts	conflict	NOUN
ijtc-678	129	9	generally	generally	ADV
ijtc-678	129	10	occur	occur	VERB
ijtc-678	129	11	in	in	ADP
ijtc-678	129	12	companies	company	NOUN
ijtc-678	129	13	due	due	ADJ
ijtc-678	129	14	to	to	ADP
ijtc-678	129	15	fund	fund	NOUN
ijtc-678	129	16	allocation	allocation	NOUN
ijtc-678	129	17	problems	problem	NOUN
ijtc-678	129	18	.	.	PUNCT
ijtc-678	130	1	(	(	PUNCT
ijtc-678	130	2	gita	gita	PROPN
ijtc-678	130	3	et	et	PROPN
ijtc-678	130	4	al	al	PROPN
ijtc-678	130	5	.	.	PROPN
ijtc-678	130	6	,	,	PUNCT
ijtc-678	130	7	2021	2021	NUM
ijtc-678	130	8	)	)	PUNCT
ijtc-678	130	9	explains	explain	VERB
ijtc-678	130	10	that	that	SCONJ
ijtc-678	130	11	the	the	DET
ijtc-678	130	12	leverage	leverage	NOUN
ijtc-678	130	13	exercised	exercise	VERB
ijtc-678	130	14	by	by	ADP
ijtc-678	130	15	the	the	DET
ijtc-678	130	16	entity	entity	NOUN
ijtc-678	130	17	will	will	AUX
ijtc-678	130	18	be	be	AUX
ijtc-678	130	19	able	able	ADJ
ijtc-678	130	20	to	to	PART
ijtc-678	130	21	provide	provide	VERB
ijtc-678	130	22	additional	additional	ADJ
ijtc-678	130	23	funds	fund	NOUN
ijtc-678	130	24	to	to	PART
ijtc-678	130	25	purchase	purchase	VERB
ijtc-678	130	26	inventory	inventory	NOUN
ijtc-678	130	27	for	for	ADP
ijtc-678	130	28	the	the	DET
ijtc-678	130	29	entity	entity	NOUN
ijtc-678	130	30	concerned	concern	VERB
ijtc-678	130	31	,	,	PUNCT
ijtc-678	130	32	even	even	ADV
ijtc-678	130	33	though	though	SCONJ
ijtc-678	130	34	it	it	PRON
ijtc-678	130	35	must	must	AUX
ijtc-678	130	36	bear	bear	VERB
ijtc-678	130	37	the	the	DET
ijtc-678	130	38	interest	interest	NOUN
ijtc-678	130	39	expense	expense	NOUN
ijtc-678	130	40	on	on	ADP
ijtc-678	130	41	this	this	DET
ijtc-678	130	42	obligation	obligation	NOUN
ijtc-678	130	43	.	.	PUNCT
ijtc-678	131	1	this	this	PRON
ijtc-678	131	2	is	be	AUX
ijtc-678	131	3	in	in	ADP
ijtc-678	131	4	line	line	NOUN
ijtc-678	131	5	with	with	ADP
ijtc-678	131	6	the	the	DET
ijtc-678	131	7	idea	idea	NOUN
ijtc-678	131	8	(	(	PUNCT
ijtc-678	131	9	marlina	marlina	PROPN
ijtc-678	131	10	et	et	PROPN
ijtc-678	131	11	al	al	PROPN
ijtc-678	131	12	.	.	PROPN
ijtc-678	131	13	,	,	PUNCT
ijtc-678	131	14	2022	2022	NUM
ijtc-678	131	15	)	)	PUNCT
ijtc-678	131	16	that	that	SCONJ
ijtc-678	131	17	there	there	PRON
ijtc-678	131	18	is	be	VERB
ijtc-678	131	19	a	a	DET
ijtc-678	131	20	close	close	ADJ
ijtc-678	131	21	influence	influence	NOUN
ijtc-678	131	22	between	between	ADP
ijtc-678	131	23	leverage	leverage	NOUN
ijtc-678	131	24	,	,	PUNCT
ijtc-678	131	25	inventory	inventory	NOUN
ijtc-678	131	26	intensity	intensity	NOUN
ijtc-678	131	27	,	,	PUNCT
ijtc-678	131	28	and	and	CCONJ
ijtc-678	131	29	tax	tax	NOUN
ijtc-678	131	30	aggressiveness	aggressiveness	NOUN
ijtc-678	131	31	.	.	PUNCT
ijtc-678	132	1	thus	thus	ADV
ijtc-678	132	2	,	,	PUNCT
ijtc-678	132	3	the	the	DET
ijtc-678	132	4	hypothesis	hypothesis	NOUN
ijtc-678	132	5	is	be	AUX
ijtc-678	132	6	as	as	SCONJ
ijtc-678	132	7	follows	follow	VERB
ijtc-678	132	8	:	:	PUNCT
ijtc-678	132	9	h5	h5	NOUN
ijtc-678	132	10	:	:	PUNCT
ijtc-678	132	11	leverage	leverage	NOUN
ijtc-678	132	12	positively	positively	ADV
ijtc-678	132	13	moderates	moderate	VERB
ijtc-678	132	14	the	the	DET
ijtc-678	132	15	relationship	relationship	NOUN
ijtc-678	132	16	between	between	ADP
ijtc-678	132	17	inventory	inventory	NOUN
ijtc-678	132	18	intensity	intensity	NOUN
ijtc-678	132	19	and	and	CCONJ
ijtc-678	132	20	tax	tax	NOUN
ijtc-678	132	21	aggressiveness	aggressiveness	NOUN
ijtc-678	132	22	.	.	PUNCT
ijtc-678	133	1	leverage	leverage	NOUN
ijtc-678	133	2	moderation	moderation	NOUN
ijtc-678	133	3	on	on	ADP
ijtc-678	133	4	the	the	DET
ijtc-678	133	5	relationship	relationship	NOUN
ijtc-678	133	6	between	between	ADP
ijtc-678	133	7	profitability	profitability	NOUN
ijtc-678	133	8	and	and	CCONJ
ijtc-678	133	9	tax	tax	NOUN
ijtc-678	133	10	aggressiveness	aggressiveness	NOUN
ijtc-678	133	11	(	(	PUNCT
ijtc-678	133	12	kasmir	kasmir	PROPN
ijtc-678	133	13	,	,	PUNCT
ijtc-678	133	14	2017	2017	NUM
ijtc-678	133	15	)	)	PUNCT
ijtc-678	133	16	states	state	VERB
ijtc-678	133	17	that	that	SCONJ
ijtc-678	133	18	a	a	DET
ijtc-678	133	19	company	company	NOUN
ijtc-678	133	20	's	's	PART
ijtc-678	133	21	profitability	profitability	NOUN
ijtc-678	133	22	indicates	indicate	VERB
ijtc-678	133	23	the	the	DET
ijtc-678	133	24	period	period	NOUN
ijtc-678	133	25	in	in	ADP
ijtc-678	133	26	which	which	PRON
ijtc-678	133	27	it	it	PRON
ijtc-678	133	28	will	will	AUX
ijtc-678	133	29	create	create	VERB
ijtc-678	133	30	money	money	NOUN
ijtc-678	133	31	.	.	PUNCT
ijtc-678	134	1	taxes	taxis	NOUN
ijtc-678	134	2	paid	pay	VERB
ijtc-678	134	3	by	by	ADP
ijtc-678	134	4	the	the	DET
ijtc-678	134	5	company	company	NOUN
ijtc-678	134	6	will	will	AUX
ijtc-678	134	7	be	be	AUX
ijtc-678	134	8	directly	directly	ADV
ijtc-678	134	9	proportional	proportional	ADJ
ijtc-678	134	10	to	to	ADP
ijtc-678	134	11	its	its	PRON
ijtc-678	134	12	income	income	NOUN
ijtc-678	134	13	,	,	PUNCT
ijtc-678	134	14	so	so	SCONJ
ijtc-678	134	15	a	a	DET
ijtc-678	134	16	rise	rise	NOUN
ijtc-678	134	17	in	in	ADP
ijtc-678	134	18	profits	profit	NOUN
ijtc-678	134	19	will	will	AUX
ijtc-678	134	20	result	result	VERB
ijtc-678	134	21	in	in	ADP
ijtc-678	134	22	a	a	DET
ijtc-678	134	23	greater	great	ADJ
ijtc-678	134	24	tax	tax	NOUN
ijtc-678	134	25	burden	burden	NOUN
ijtc-678	134	26	for	for	ADP
ijtc-678	134	27	the	the	DET
ijtc-678	134	28	company	company	NOUN
ijtc-678	134	29	.	.	PUNCT
ijtc-678	135	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	135	2	the	the	DET
ijtc-678	135	3	influence	influence	NOUN
ijtc-678	135	4	of	of	ADP
ijtc-678	135	5	capital	capital	NOUN
ijtc-678	135	6	intensity	intensity	NOUN
ijtc-678	135	7	,	,	PUNCT
ijtc-678	135	8	inventory	inventory	NOUN
ijtc-678	135	9	intensity	intensity	NOUN
ijtc-678	135	10	,	,	PUNCT
ijtc-678	135	11	and	and	CCONJ
ijtc-678	135	12	profitability	profitability	NOUN
ijtc-678	135	13	on	on	ADP
ijtc-678	135	14	tax	tax	NOUN
ijtc-678	135	15	aggressiveness	aggressiveness	NOUN
ijtc-678	135	16	with	with	ADP
ijtc-678	135	17	debt	debt	NOUN
ijtc-678	135	18	levels	level	NOUN
ijtc-678	135	19	as	as	ADP
ijtc-678	135	20	a	a	DET
ijtc-678	135	21	moderating	moderate	VERB
ijtc-678	135	22	variable	variable	ADJ
ijtc-678	135	23	fitriani	fitriani	NOUN
ijtc-678	135	24	and	and	CCONJ
ijtc-678	135	25	indrati	indrati	NOUN
ijtc-678	135	26	151	151	NUM
ijtc-678	135	27	|	|	NOUN
ijtc-678	135	28	ilomata	ilomata	PROPN
ijtc-678	135	29	international	international	ADJ
ijtc-678	135	30	journal	journal	NOUN
ijtc-678	135	31	of	of	ADP
ijtc-678	135	32	tax	tax	PROPN
ijtc-678	135	33	&	&	CCONJ
ijtc-678	135	34	accounting	accounting	NOUN
ijtc-678	135	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	135	36	in	in	ADP
ijtc-678	135	37	order	order	NOUN
ijtc-678	135	38	for	for	SCONJ
ijtc-678	135	39	businesses	business	NOUN
ijtc-678	135	40	to	to	PART
ijtc-678	135	41	profit	profit	VERB
ijtc-678	135	42	from	from	ADP
ijtc-678	135	43	these	these	DET
ijtc-678	135	44	tax	tax	NOUN
ijtc-678	135	45	benefits	benefit	NOUN
ijtc-678	135	46	,	,	PUNCT
ijtc-678	135	47	they	they	PRON
ijtc-678	135	48	must	must	AUX
ijtc-678	135	49	increase	increase	VERB
ijtc-678	135	50	their	their	PRON
ijtc-678	135	51	overall	overall	ADJ
ijtc-678	135	52	debt	debt	NOUN
ijtc-678	135	53	,	,	PUNCT
ijtc-678	135	54	resulting	result	VERB
ijtc-678	135	55	in	in	ADP
ijtc-678	135	56	a	a	DET
ijtc-678	135	57	high	high	ADJ
ijtc-678	135	58	total	total	ADJ
ijtc-678	135	59	debt	debt	NOUN
ijtc-678	135	60	to	to	ADP
ijtc-678	135	61	asset	asset	NOUN
ijtc-678	135	62	ratio	ratio	NOUN
ijtc-678	135	63	.	.	PUNCT
ijtc-678	136	1	according	accord	VERB
ijtc-678	136	2	to	to	ADP
ijtc-678	136	3	(	(	PUNCT
ijtc-678	136	4	alexander	alexander	PROPN
ijtc-678	136	5	&	&	CCONJ
ijtc-678	136	6	minnema	minnema	PROPN
ijtc-678	136	7	,	,	PUNCT
ijtc-678	136	8	2018	2018	NUM
ijtc-678	136	9	)	)	PUNCT
ijtc-678	136	10	,	,	PUNCT
ijtc-678	136	11	for	for	SCONJ
ijtc-678	136	12	this	this	DET
ijtc-678	136	13	indicator	indicator	NOUN
ijtc-678	136	14	to	to	PART
ijtc-678	136	15	be	be	AUX
ijtc-678	136	16	theoretically	theoretically	ADV
ijtc-678	136	17	more	more	ADV
ijtc-678	136	18	beneficial	beneficial	ADJ
ijtc-678	136	19	for	for	ADP
ijtc-678	136	20	the	the	DET
ijtc-678	136	21	organization	organization	NOUN
ijtc-678	136	22	,	,	PUNCT
ijtc-678	136	23	it	it	PRON
ijtc-678	136	24	must	must	AUX
ijtc-678	136	25	have	have	VERB
ijtc-678	136	26	a	a	DET
ijtc-678	136	27	high	high	ADJ
ijtc-678	136	28	level	level	NOUN
ijtc-678	136	29	of	of	ADP
ijtc-678	136	30	total	total	ADJ
ijtc-678	136	31	debt	debt	NOUN
ijtc-678	136	32	,	,	PUNCT
ijtc-678	136	33	implying	imply	VERB
ijtc-678	136	34	a	a	DET
ijtc-678	136	35	positive	positive	ADJ
ijtc-678	136	36	association	association	NOUN
ijtc-678	136	37	between	between	ADP
ijtc-678	136	38	total	total	ADJ
ijtc-678	136	39	debt	debt	NOUN
ijtc-678	136	40	and	and	CCONJ
ijtc-678	136	41	profitability	profitability	NOUN
ijtc-678	136	42	.	.	PUNCT
ijtc-678	137	1	according	accord	VERB
ijtc-678	137	2	to	to	ADP
ijtc-678	137	3	the	the	DET
ijtc-678	137	4	research	research	NOUN
ijtc-678	137	5	of	of	ADP
ijtc-678	137	6	(	(	PUNCT
ijtc-678	137	7	hidayat	hidayat	PROPN
ijtc-678	137	8	&	&	CCONJ
ijtc-678	137	9	dewi	dewi	PROPN
ijtc-678	137	10	,	,	PUNCT
ijtc-678	137	11	2022	2022	NUM
ijtc-678	137	12	)	)	PUNCT
ijtc-678	137	13	,	,	PUNCT
ijtc-678	137	14	there	there	PRON
ijtc-678	137	15	is	be	VERB
ijtc-678	137	16	a	a	DET
ijtc-678	137	17	close	close	ADJ
ijtc-678	137	18	relationship	relationship	NOUN
ijtc-678	137	19	between	between	ADP
ijtc-678	137	20	leverage	leverage	NOUN
ijtc-678	137	21	,	,	PUNCT
ijtc-678	137	22	profitability	profitability	NOUN
ijtc-678	137	23	,	,	PUNCT
ijtc-678	137	24	and	and	CCONJ
ijtc-678	137	25	tax	tax	NOUN
ijtc-678	137	26	aggression	aggression	NOUN
ijtc-678	137	27	.	.	PUNCT
ijtc-678	138	1	thus	thus	ADV
ijtc-678	138	2	,	,	PUNCT
ijtc-678	138	3	the	the	DET
ijtc-678	138	4	following	follow	VERB
ijtc-678	138	5	is	be	AUX
ijtc-678	138	6	the	the	DET
ijtc-678	138	7	hypothesis	hypothesis	NOUN
ijtc-678	138	8	:	:	PUNCT
ijtc-678	138	9	h6	h6	NOUN
ijtc-678	138	10	:	:	PUNCT
ijtc-678	138	11	leverage	leverage	NOUN
ijtc-678	138	12	positively	positively	ADV
ijtc-678	138	13	moderates	moderate	VERB
ijtc-678	138	14	the	the	DET
ijtc-678	138	15	relationship	relationship	NOUN
ijtc-678	138	16	between	between	ADP
ijtc-678	138	17	profitability	profitability	NOUN
ijtc-678	138	18	and	and	CCONJ
ijtc-678	138	19	tax	tax	NOUN
ijtc-678	138	20	aggressiveness	aggressiveness	NOUN
ijtc-678	138	21	from	from	ADP
ijtc-678	138	22	the	the	DET
ijtc-678	138	23	hypothesis	hypothesis	NOUN
ijtc-678	138	24	above	above	ADV
ijtc-678	138	25	,	,	PUNCT
ijtc-678	138	26	the	the	DET
ijtc-678	138	27	following	follow	VERB
ijtc-678	138	28	is	be	AUX
ijtc-678	138	29	the	the	DET
ijtc-678	138	30	research	research	NOUN
ijtc-678	138	31	model	model	NOUN
ijtc-678	138	32	framework	framework	NOUN
ijtc-678	138	33	:	:	PUNCT
ijtc-678	138	34	figure	figure	NOUN
ijtc-678	138	35	1	1	NUM
ijtc-678	138	36	.	.	PUNCT
ijtc-678	138	37	research	research	NOUN
ijtc-678	138	38	framework	framework	NOUN
ijtc-678	138	39	source	source	NOUN
ijtc-678	138	40	:	:	PUNCT
ijtc-678	138	41	data	datum	NOUN
ijtc-678	138	42	proceed	proceed	VERB
ijtc-678	138	43	method	method	NOUN
ijtc-678	138	44	this	this	DET
ijtc-678	138	45	research	research	NOUN
ijtc-678	138	46	was	be	AUX
ijtc-678	138	47	conducted	conduct	VERB
ijtc-678	138	48	using	use	VERB
ijtc-678	138	49	etr	etr	PROPN
ijtc-678	138	50	.	.	PUNCT
ijtc-678	139	1	etr	etr	PROPN
ijtc-678	139	2	is	be	AUX
ijtc-678	139	3	determined	determine	VERB
ijtc-678	139	4	by	by	ADP
ijtc-678	139	5	dividing	divide	VERB
ijtc-678	139	6	total	total	ADJ
ijtc-678	139	7	income	income	NOUN
ijtc-678	139	8	tax	tax	NOUN
ijtc-678	139	9	expense	expense	NOUN
ijtc-678	139	10	by	by	ADP
ijtc-678	139	11	total	total	ADJ
ijtc-678	139	12	pre	pre	ADJ
ijtc-678	139	13	-	-	ADJ
ijtc-678	139	14	tax	tax	ADJ
ijtc-678	139	15	profit	profit	NOUN
ijtc-678	139	16	.	.	PUNCT
ijtc-678	140	1	the	the	DET
ijtc-678	140	2	tax	tax	NOUN
ijtc-678	140	3	aggressiveness	aggressiveness	NOUN
ijtc-678	140	4	measurement	measurement	NOUN
ijtc-678	140	5	utilizing	utilize	VERB
ijtc-678	140	6	etr	etr	PROPN
ijtc-678	140	7	can	can	AUX
ijtc-678	140	8	address	address	VERB
ijtc-678	140	9	the	the	DET
ijtc-678	140	10	existence	existence	NOUN
ijtc-678	140	11	of	of	ADP
ijtc-678	140	12	issues	issue	NOUN
ijtc-678	140	13	and	and	CCONJ
ijtc-678	140	14	constraints	constraint	NOUN
ijtc-678	140	15	.	.	PUNCT
ijtc-678	141	1	this	this	DET
ijtc-678	141	2	quantitative	quantitative	ADJ
ijtc-678	141	3	research	research	NOUN
ijtc-678	141	4	employs	employ	VERB
ijtc-678	141	5	secondary	secondary	ADJ
ijtc-678	141	6	data	datum	NOUN
ijtc-678	141	7	acquired	acquire	VERB
ijtc-678	141	8	from	from	ADP
ijtc-678	141	9	a	a	DET
ijtc-678	141	10	variety	variety	NOUN
ijtc-678	141	11	of	of	ADP
ijtc-678	141	12	sources	source	NOUN
ijtc-678	141	13	.	.	PUNCT
ijtc-678	142	1	this	this	DET
ijtc-678	142	2	research	research	NOUN
ijtc-678	142	3	requires	require	VERB
ijtc-678	142	4	information	information	NOUN
ijtc-678	142	5	from	from	ADP
ijtc-678	142	6	the	the	DET
ijtc-678	142	7	annual	annual	ADJ
ijtc-678	142	8	financial	financial	ADJ
ijtc-678	142	9	report	report	NOUN
ijtc-678	142	10	(	(	PUNCT
ijtc-678	142	11	annual	annual	ADJ
ijtc-678	142	12	report	report	NOUN
ijtc-678	142	13	)	)	PUNCT
ijtc-678	142	14	of	of	ADP
ijtc-678	142	15	the	the	DET
ijtc-678	142	16	lq45	lq45	PROPN
ijtc-678	142	17	company	company	NOUN
ijtc-678	142	18	index	index	NOUN
ijtc-678	142	19	for	for	ADP
ijtc-678	142	20	2017	2017	NUM
ijtc-678	142	21	-	-	SYM
ijtc-678	142	22	2021	2021	NUM
ijtc-678	142	23	,	,	PUNCT
ijtc-678	142	24	which	which	PRON
ijtc-678	142	25	includes	include	VERB
ijtc-678	142	26	45	45	NUM
ijtc-678	142	27	companies	company	NOUN
ijtc-678	142	28	listed	list	VERB
ijtc-678	142	29	on	on	ADP
ijtc-678	142	30	the	the	DET
ijtc-678	142	31	indonesia	indonesia	PROPN
ijtc-678	142	32	stock	stock	PROPN
ijtc-678	142	33	exchange	exchange	PROPN
ijtc-678	142	34	.	.	PUNCT
ijtc-678	143	1	the	the	DET
ijtc-678	143	2	technique	technique	NOUN
ijtc-678	143	3	of	of	ADP
ijtc-678	143	4	purposive	purposive	ADJ
ijtc-678	143	5	sampling	sampling	NOUN
ijtc-678	143	6	utilized	utilize	VERB
ijtc-678	143	7	in	in	ADP
ijtc-678	143	8	this	this	DET
ijtc-678	143	9	study	study	NOUN
ijtc-678	143	10	yielded	yield	VERB
ijtc-678	143	11	the	the	DET
ijtc-678	143	12	following	follow	VERB
ijtc-678	143	13	results	result	NOUN
ijtc-678	143	14	:	:	PUNCT
ijtc-678	143	15	45	45	NUM
ijtc-678	143	16	lq45	lq45	PROPN
ijtc-678	143	17	companies	company	NOUN
ijtc-678	143	18	listed	list	VERB
ijtc-678	143	19	on	on	ADP
ijtc-678	143	20	the	the	DET
ijtc-678	143	21	indonesia	indonesia	PROPN
ijtc-678	143	22	stock	stock	PROPN
ijtc-678	143	23	exchange	exchange	PROPN
ijtc-678	143	24	(	(	PUNCT
ijtc-678	143	25	idx	idx	PROPN
ijtc-678	143	26	)	)	PUNCT
ijtc-678	143	27	in	in	ADP
ijtc-678	143	28	2017	2017	NUM
ijtc-678	143	29	-	-	SYM
ijtc-678	143	30	2021	2021	NUM
ijtc-678	143	31	,	,	PUNCT
ijtc-678	143	32	28	28	NUM
ijtc-678	143	33	companies	company	NOUN
ijtc-678	143	34	that	that	PRON
ijtc-678	143	35	present	present	VERB
ijtc-678	143	36	incomplete	incomplete	ADJ
ijtc-678	143	37	annual	annual	ADJ
ijtc-678	143	38	financial	financial	ADJ
ijtc-678	143	39	report	report	NOUN
ijtc-678	143	40	data	datum	NOUN
ijtc-678	143	41	,	,	PUNCT
ijtc-678	143	42	28	28	NUM
ijtc-678	143	43	companies	company	NOUN
ijtc-678	143	44	that	that	PRON
ijtc-678	143	45	do	do	AUX
ijtc-678	143	46	not	not	PART
ijtc-678	143	47	generate	generate	VERB
ijtc-678	143	48	profits	profit	NOUN
ijtc-678	143	49	,	,	PUNCT
ijtc-678	143	50	and	and	CCONJ
ijtc-678	143	51	17	17	NUM
ijtc-678	143	52	companies	company	NOUN
ijtc-678	143	53	multiplied	multiply	VERB
ijtc-678	143	54	by	by	ADP
ijtc-678	143	55	5	5	NUM
ijtc-678	143	56	years	year	NOUN
ijtc-678	143	57	.	.	PUNCT
ijtc-678	144	1	therefore	therefore	ADV
ijtc-678	144	2	,	,	PUNCT
ijtc-678	144	3	the	the	DET
ijtc-678	144	4	collected	collect	VERB
ijtc-678	144	5	sample	sample	NOUN
ijtc-678	144	6	data	datum	NOUN
ijtc-678	144	7	is	be	AUX
ijtc-678	144	8	85	85	NUM
ijtc-678	144	9	.	.	PUNCT
ijtc-678	145	1	using	use	VERB
ijtc-678	145	2	the	the	DET
ijtc-678	145	3	econometric	econometric	ADJ
ijtc-678	145	4	views	view	NOUN
ijtc-678	145	5	software	software	NOUN
ijtc-678	145	6	,	,	PUNCT
ijtc-678	145	7	this	this	DET
ijtc-678	145	8	study	study	NOUN
ijtc-678	145	9	employed	employ	VERB
ijtc-678	145	10	the	the	DET
ijtc-678	145	11	panel	panel	NOUN
ijtc-678	145	12	data	datum	NOUN
ijtc-678	145	13	regression	regression	NOUN
ijtc-678	145	14	analysis	analysis	NOUN
ijtc-678	145	15	technique	technique	NOUN
ijtc-678	145	16	(	(	PUNCT
ijtc-678	145	17	eviews	eviews	PROPN
ijtc-678	145	18	12	12	NUM
ijtc-678	145	19	)	)	PUNCT
ijtc-678	145	20	.	.	PUNCT
ijtc-678	146	1	this	this	DET
ijtc-678	146	2	study	study	NOUN
ijtc-678	146	3	's	's	PART
ijtc-678	146	4	data	datum	NOUN
ijtc-678	146	5	analysis	analysis	NOUN
ijtc-678	146	6	includes	include	VERB
ijtc-678	146	7	descriptive	descriptive	ADJ
ijtc-678	146	8	statistical	statistical	ADJ
ijtc-678	146	9	tests	test	NOUN
ijtc-678	146	10	(	(	PUNCT
ijtc-678	146	11	mean	mean	VERB
ijtc-678	146	12	,	,	PUNCT
ijtc-678	146	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-678	146	14	the	the	DET
ijtc-678	146	15	influence	influence	NOUN
ijtc-678	146	16	of	of	ADP
ijtc-678	146	17	capital	capital	NOUN
ijtc-678	146	18	intensity	intensity	NOUN
ijtc-678	146	19	,	,	PUNCT
ijtc-678	146	20	inventory	inventory	NOUN
ijtc-678	146	21	intensity	intensity	NOUN
ijtc-678	146	22	,	,	PUNCT
ijtc-678	146	23	and	and	CCONJ
ijtc-678	146	24	profitability	profitability	NOUN
ijtc-678	146	25	on	on	ADP
ijtc-678	146	26	tax	tax	NOUN
ijtc-678	146	27	aggressiveness	aggressiveness	NOUN
ijtc-678	146	28	with	with	ADP
ijtc-678	146	29	debt	debt	NOUN
ijtc-678	146	30	levels	level	NOUN
ijtc-678	146	31	as	as	ADP
ijtc-678	146	32	a	a	DET
ijtc-678	146	33	moderating	moderate	VERB
ijtc-678	146	34	variable	variable	ADJ
ijtc-678	146	35	fitriani	fitriani	NOUN
ijtc-678	146	36	and	and	CCONJ
ijtc-678	146	37	indrati	indrati	NOUN
ijtc-678	146	38	152	152	NUM
ijtc-678	146	39	|	|	CCONJ
ijtc-678	146	40	ilomata	ilomata	PROPN
ijtc-678	146	41	international	international	ADJ
ijtc-678	146	42	journal	journal	NOUN
ijtc-678	146	43	of	of	ADP
ijtc-678	146	44	tax	tax	PROPN
ijtc-678	146	45	&	&	CCONJ
ijtc-678	146	46	accounting	accounting	PROPN
ijtc-678	146	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	146	48	median	median	ADJ
ijtc-678	146	49	,	,	PUNCT
ijtc-678	146	50	maximum	maximum	ADJ
ijtc-678	146	51	,	,	PUNCT
ijtc-678	146	52	minimum	minimum	ADJ
ijtc-678	146	53	,	,	PUNCT
ijtc-678	146	54	and	and	CCONJ
ijtc-678	146	55	standard	standard	ADJ
ijtc-678	146	56	deviation	deviation	NOUN
ijtc-678	146	57	)	)	PUNCT
ijtc-678	146	58	,	,	PUNCT
ijtc-678	146	59	analysis	analysis	NOUN
ijtc-678	146	60	and	and	CCONJ
ijtc-678	146	61	selection	selection	NOUN
ijtc-678	146	62	of	of	ADP
ijtc-678	146	63	panel	panel	NOUN
ijtc-678	146	64	data	datum	NOUN
ijtc-678	146	65	regression	regression	NOUN
ijtc-678	146	66	using	use	VERB
ijtc-678	146	67	the	the	DET
ijtc-678	146	68	chow	chow	PROPN
ijtc-678	146	69	and	and	CCONJ
ijtc-678	146	70	hausman	hausman	ADJ
ijtc-678	146	71	tests	test	NOUN
ijtc-678	146	72	,	,	PUNCT
ijtc-678	146	73	and	and	CCONJ
ijtc-678	146	74	descriptive	descriptive	ADJ
ijtc-678	146	75	statistics	statistic	NOUN
ijtc-678	146	76	(	(	PUNCT
ijtc-678	146	77	mean	mean	ADJ
ijtc-678	146	78	,	,	PUNCT
ijtc-678	146	79	median	median	ADJ
ijtc-678	146	80	,	,	PUNCT
ijtc-678	146	81	maximum	maximum	ADJ
ijtc-678	146	82	,	,	PUNCT
ijtc-678	146	83	minimum	minimum	ADJ
ijtc-678	146	84	,	,	PUNCT
ijtc-678	146	85	and	and	CCONJ
ijtc-678	146	86	standard	standard	ADJ
ijtc-678	146	87	deviation	deviation	NOUN
ijtc-678	146	88	)	)	PUNCT
ijtc-678	146	89	.	.	PUNCT
ijtc-678	147	1	in	in	ADP
ijtc-678	147	2	statistical	statistical	ADJ
ijtc-678	147	3	testing	testing	NOUN
ijtc-678	147	4	,	,	PUNCT
ijtc-678	147	5	gujarati	gujarati	PROPN
ijtc-678	147	6	and	and	CCONJ
ijtc-678	147	7	porter	porter	PROPN
ijtc-678	147	8	(	(	PUNCT
ijtc-678	147	9	2009	2009	NUM
ijtc-678	147	10	)	)	PUNCT
ijtc-678	147	11	state	state	NOUN
ijtc-678	147	12	that	that	SCONJ
ijtc-678	147	13	the	the	DET
ijtc-678	147	14	hausman	hausman	PROPN
ijtc-678	147	15	test	test	NOUN
ijtc-678	147	16	follows	follow	VERB
ijtc-678	147	17	the	the	DET
ijtc-678	147	18	chi	chi	ADJ
ijtc-678	147	19	-	-	PUNCT
ijtc-678	147	20	square	square	ADJ
ijtc-678	147	21	statistical	statistical	ADJ
ijtc-678	147	22	distribution	distribution	NOUN
ijtc-678	147	23	.	.	PUNCT
ijtc-678	148	1	then	then	ADV
ijtc-678	148	2	,	,	PUNCT
ijtc-678	148	3	execute	execute	VERB
ijtc-678	148	4	the	the	DET
ijtc-678	148	5	classical	classical	ADJ
ijtc-678	148	6	assumption	assumption	NOUN
ijtc-678	148	7	testing	testing	NOUN
ijtc-678	148	8	,	,	PUNCT
ijtc-678	148	9	which	which	PRON
ijtc-678	148	10	includes	include	VERB
ijtc-678	148	11	the	the	DET
ijtc-678	148	12	multicollinearity	multicollinearity	NOUN
ijtc-678	148	13	test	test	NOUN
ijtc-678	148	14	and	and	CCONJ
ijtc-678	148	15	the	the	DET
ijtc-678	148	16	heteroscedasticity	heteroscedasticity	NOUN
ijtc-678	148	17	test	test	NOUN
ijtc-678	148	18	,	,	PUNCT
ijtc-678	148	19	followed	follow	VERB
ijtc-678	148	20	by	by	ADP
ijtc-678	148	21	the	the	DET
ijtc-678	148	22	hypothesis	hypothesis	NOUN
ijtc-678	148	23	testing	testing	NOUN
ijtc-678	148	24	,	,	PUNCT
ijtc-678	148	25	which	which	PRON
ijtc-678	148	26	includes	include	VERB
ijtc-678	148	27	the	the	DET
ijtc-678	148	28	simultaneous	simultaneous	ADJ
ijtc-678	148	29	significance	significance	NOUN
ijtc-678	148	30	test	test	NOUN
ijtc-678	148	31	(	(	PUNCT
ijtc-678	148	32	f	f	PROPN
ijtc-678	148	33	test	test	NOUN
ijtc-678	148	34	)	)	PUNCT
ijtc-678	148	35	,	,	PUNCT
ijtc-678	148	36	the	the	DET
ijtc-678	148	37	partial	partial	ADJ
ijtc-678	148	38	significance	significance	NOUN
ijtc-678	148	39	test	test	NOUN
ijtc-678	148	40	(	(	PUNCT
ijtc-678	148	41	t	t	PROPN
ijtc-678	148	42	test	test	NOUN
ijtc-678	148	43	)	)	PUNCT
ijtc-678	148	44	,	,	PUNCT
ijtc-678	148	45	and	and	CCONJ
ijtc-678	148	46	the	the	DET
ijtc-678	148	47	coefficient	coefficient	NOUN
ijtc-678	148	48	of	of	ADP
ijtc-678	148	49	determination	determination	NOUN
ijtc-678	148	50	(	(	PUNCT
ijtc-678	148	51	adjusted	adjust	VERB
ijtc-678	148	52	r	r	NOUN
ijtc-678	148	53	-	-	PUNCT
ijtc-678	148	54	squared	square	VERB
ijtc-678	148	55	)	)	PUNCT
ijtc-678	148	56	at	at	ADP
ijtc-678	148	57	a	a	DET
ijtc-678	148	58	significance	significance	NOUN
ijtc-678	148	59	level	level	NOUN
ijtc-678	148	60	of	of	ADP
ijtc-678	148	61	0.05	0.05	NUM
ijtc-678	148	62	(	(	PUNCT
ijtc-678	148	63	5	5	NUM
ijtc-678	148	64	%	%	NOUN
ijtc-678	148	65	)	)	PUNCT
ijtc-678	148	66	.	.	PUNCT
ijtc-678	149	1	result	result	NOUN
ijtc-678	149	2	and	and	CCONJ
ijtc-678	149	3	discussion	discussion	NOUN
ijtc-678	149	4	descriptive	descriptive	ADJ
ijtc-678	149	5	statistics	statistic	NOUN
ijtc-678	149	6	test	test	NOUN
ijtc-678	149	7	using	use	VERB
ijtc-678	149	8	the	the	DET
ijtc-678	149	9	minimum	minimum	ADJ
ijtc-678	149	10	value	value	NOUN
ijtc-678	149	11	,	,	PUNCT
ijtc-678	149	12	maximum	maximum	ADJ
ijtc-678	149	13	value	value	NOUN
ijtc-678	149	14	,	,	PUNCT
ijtc-678	149	15	average	average	ADJ
ijtc-678	149	16	(	(	PUNCT
ijtc-678	149	17	mean	mean	ADJ
ijtc-678	149	18	)	)	PUNCT
ijtc-678	149	19	,	,	PUNCT
ijtc-678	149	20	and	and	CCONJ
ijtc-678	149	21	standard	standard	ADJ
ijtc-678	149	22	deviation	deviation	NOUN
ijtc-678	149	23	for	for	ADP
ijtc-678	149	24	each	each	DET
ijtc-678	149	25	independent	independent	ADJ
ijtc-678	149	26	variable	variable	NOUN
ijtc-678	149	27	and	and	CCONJ
ijtc-678	149	28	the	the	DET
ijtc-678	149	29	dependent	dependent	ADJ
ijtc-678	149	30	variable	variable	NOUN
ijtc-678	149	31	,	,	PUNCT
ijtc-678	149	32	descriptive	descriptive	ADJ
ijtc-678	149	33	statistical	statistical	ADJ
ijtc-678	149	34	analysis	analysis	NOUN
ijtc-678	149	35	is	be	AUX
ijtc-678	149	36	utilized	utilize	VERB
ijtc-678	149	37	to	to	PART
ijtc-678	149	38	provide	provide	VERB
ijtc-678	149	39	an	an	DET
ijtc-678	149	40	overview	overview	NOUN
ijtc-678	149	41	of	of	ADP
ijtc-678	149	42	the	the	DET
ijtc-678	149	43	distribution	distribution	NOUN
ijtc-678	149	44	and	and	CCONJ
ijtc-678	149	45	behavior	behavior	NOUN
ijtc-678	149	46	of	of	ADP
ijtc-678	149	47	the	the	DET
ijtc-678	149	48	research	research	NOUN
ijtc-678	149	49	sample	sample	NOUN
ijtc-678	149	50	data	datum	NOUN
ijtc-678	149	51	.	.	PUNCT
ijtc-678	150	1	the	the	DET
ijtc-678	150	2	descriptive	descriptive	ADJ
ijtc-678	150	3	test	test	NOUN
ijtc-678	150	4	results	result	NOUN
ijtc-678	150	5	are	be	AUX
ijtc-678	150	6	shown	show	VERB
ijtc-678	150	7	in	in	ADP
ijtc-678	150	8	the	the	DET
ijtc-678	150	9	table	table	NOUN
ijtc-678	150	10	below	below	ADV
ijtc-678	150	11	:	:	PUNCT
ijtc-678	150	12	table	table	NOUN
ijtc-678	150	13	1	1	NUM
ijtc-678	150	14	.	.	PUNCT
ijtc-678	151	1	statistical	statistical	ADJ
ijtc-678	151	2	analysis	analysis	NOUN
ijtc-678	151	3	test	test	NOUN
ijtc-678	151	4	results	result	VERB
ijtc-678	151	5	variable	variable	ADJ
ijtc-678	151	6	n	n	PRON
ijtc-678	151	7	min	min	NOUN
ijtc-678	151	8	max	max	PROPN
ijtc-678	151	9	mean	mean	VERB
ijtc-678	152	1	median	median	PROPN
ijtc-678	152	2	std	std	PROPN
ijtc-678	152	3	.	.	PUNCT
ijtc-678	152	4	deviation	deviation	NOUN
ijtc-678	152	5	capint	capint	NOUN
ijtc-678	152	6	85	85	NUM
ijtc-678	152	7	0.044000	0.044000	NUM
ijtc-678	152	8	2.351000	2.351000	NUM
ijtc-678	152	9	0.393365	0.393365	NUM
ijtc-678	152	10	0.339000	0.339000	NUM
ijtc-678	152	11	0.342227	0.342227	NUM
ijtc-678	152	12	ip	ip	NUM
ijtc-678	152	13	85	85	NUM
ijtc-678	152	14	0.008000	0.008000	NUM
ijtc-678	152	15	3.184000	3.184000	NUM
ijtc-678	152	16	0.216388	0.216388	NUM
ijtc-678	152	17	0.111000	0.111000	NUM
ijtc-678	152	18	0.474544	0.474544	NUM
ijtc-678	152	19	roa	roa	NOUN
ijtc-678	152	20	85	85	NUM
ijtc-678	152	21	0.004000	0.004000	NUM
ijtc-678	152	22	0.723000	0.723000	NUM
ijtc-678	152	23	0.125424	0.125424	NUM
ijtc-678	152	24	0.098000	0.098000	NUM
ijtc-678	152	25	0.16531	0.16531	NUM
ijtc-678	152	26	der	der	ADJ
ijtc-678	152	27	85	85	NUM
ijtc-678	152	28	0.041000	0.041000	NUM
ijtc-678	152	29	3.413000	3.413000	NUM
ijtc-678	152	30	0.873565	0.873565	NUM
ijtc-678	152	31	0.643000	0.643000	NUM
ijtc-678	152	32	0.763282	0.763282	NUM
ijtc-678	152	33	etr	etr	PROPN
ijtc-678	152	34	85	85	NUM
ijtc-678	152	35	0.146000	0.146000	NUM
ijtc-678	152	36	0.718000	0.718000	NUM
ijtc-678	152	37	0.255176	0.255176	NUM
ijtc-678	152	38	0.243000	0.243000	NUM
ijtc-678	152	39	0.086196	0.086196	NUM
ijtc-678	152	40	valid	valid	ADJ
ijtc-678	152	41	n	n	PRON
ijtc-678	152	42	85	85	NUM
ijtc-678	152	43	source	source	NOUN
ijtc-678	152	44	:	:	PUNCT
ijtc-678	152	45	data	datum	NOUN
ijtc-678	152	46	proceed	proceed	VERB
ijtc-678	152	47	this	this	DET
ijtc-678	152	48	study	study	NOUN
ijtc-678	152	49	has	have	VERB
ijtc-678	152	50	85	85	NUM
ijtc-678	152	51	reliable	reliable	ADJ
ijtc-678	152	52	data	datum	NOUN
ijtc-678	152	53	obtained	obtain	VERB
ijtc-678	152	54	from	from	ADP
ijtc-678	152	55	the	the	DET
ijtc-678	152	56	financial	financial	ADJ
ijtc-678	152	57	reports	report	NOUN
ijtc-678	152	58	of	of	ADP
ijtc-678	152	59	the	the	DET
ijtc-678	152	60	lq-45	lq-45	NUM
ijtc-678	152	61	companies	company	NOUN
ijtc-678	152	62	listed	list	VERB
ijtc-678	152	63	on	on	ADP
ijtc-678	152	64	the	the	DET
ijtc-678	152	65	indonesia	indonesia	PROPN
ijtc-678	152	66	stock	stock	PROPN
ijtc-678	152	67	exchange	exchange	PROPN
ijtc-678	152	68	bei	bei	VERB
ijtc-678	152	69	from	from	ADP
ijtc-678	152	70	2017	2017	NUM
ijtc-678	152	71	to	to	ADP
ijtc-678	152	72	2021	2021	NUM
ijtc-678	152	73	.	.	PUNCT
ijtc-678	153	1	it	it	PRON
ijtc-678	153	2	can	can	AUX
ijtc-678	153	3	be	be	AUX
ijtc-678	153	4	seen	see	VERB
ijtc-678	153	5	that	that	SCONJ
ijtc-678	153	6	erajaya	erajaya	PROPN
ijtc-678	153	7	swasembada	swasembada	PROPN
ijtc-678	153	8	ltd	ltd	PROPN
ijtc-678	153	9	(	(	PUNCT
ijtc-678	153	10	erra	erra	PROPN
ijtc-678	153	11	)	)	PUNCT
ijtc-678	153	12	had	have	VERB
ijtc-678	153	13	the	the	DET
ijtc-678	153	14	lowest	low	ADJ
ijtc-678	153	15	capital	capital	NOUN
ijtc-678	153	16	intensity	intensity	NOUN
ijtc-678	153	17	value	value	NOUN
ijtc-678	153	18	of	of	ADP
ijtc-678	153	19	0.044000	0.044000	NUM
ijtc-678	153	20	in	in	ADP
ijtc-678	153	21	2018	2018	NUM
ijtc-678	153	22	and	and	CCONJ
ijtc-678	153	23	sumber	sumber	PROPN
ijtc-678	153	24	alfaria	alfaria	PROPN
ijtc-678	153	25	trijaya	trijaya	PROPN
ijtc-678	153	26	ltd	ltd	PROPN
ijtc-678	153	27	(	(	PUNCT
ijtc-678	153	28	amrt	amrt	NOUN
ijtc-678	153	29	)	)	PUNCT
ijtc-678	153	30	had	have	VERB
ijtc-678	153	31	the	the	DET
ijtc-678	153	32	highest	high	ADJ
ijtc-678	153	33	capital	capital	NOUN
ijtc-678	153	34	intensity	intensity	NOUN
ijtc-678	153	35	value	value	NOUN
ijtc-678	153	36	of	of	ADP
ijtc-678	153	37	2.351000	2.351000	NUM
ijtc-678	153	38	in	in	ADP
ijtc-678	153	39	2021	2021	NUM
ijtc-678	153	40	.	.	PUNCT
ijtc-678	154	1	the	the	DET
ijtc-678	154	2	median	median	ADJ
ijtc-678	154	3	value	value	NOUN
ijtc-678	154	4	is	be	AUX
ijtc-678	154	5	0.339000	0.339000	NUM
ijtc-678	154	6	and	and	CCONJ
ijtc-678	154	7	the	the	DET
ijtc-678	154	8	standard	standard	ADJ
ijtc-678	154	9	deviation	deviation	NOUN
ijtc-678	154	10	(	(	PUNCT
ijtc-678	154	11	level	level	NOUN
ijtc-678	154	12	of	of	ADP
ijtc-678	154	13	data	datum	NOUN
ijtc-678	154	14	distribution	distribution	NOUN
ijtc-678	154	15	)	)	PUNCT
ijtc-678	154	16	is	be	AUX
ijtc-678	154	17	0.342227	0.342227	NUM
ijtc-678	154	18	.	.	PUNCT
ijtc-678	155	1	it	it	PRON
ijtc-678	155	2	is	be	AUX
ijtc-678	155	3	anticipated	anticipate	VERB
ijtc-678	155	4	that	that	SCONJ
ijtc-678	155	5	the	the	DET
ijtc-678	155	6	average	average	ADJ
ijtc-678	155	7	capital	capital	NOUN
ijtc-678	155	8	intensity	intensity	NOUN
ijtc-678	155	9	of	of	ADP
ijtc-678	155	10	the	the	DET
ijtc-678	155	11	lq45	lq45	PROPN
ijtc-678	155	12	companies	company	NOUN
ijtc-678	155	13	from	from	ADP
ijtc-678	155	14	2017	2017	NUM
ijtc-678	155	15	to	to	ADP
ijtc-678	155	16	2021	2021	NUM
ijtc-678	155	17	will	will	AUX
ijtc-678	155	18	be	be	AUX
ijtc-678	155	19	0.393	0.393	NUM
ijtc-678	155	20	%	%	NOUN
ijtc-678	155	21	,	,	PUNCT
ijtc-678	155	22	or	or	CCONJ
ijtc-678	155	23	39.9	39.9	NUM
ijtc-678	155	24	%	%	NOUN
ijtc-678	155	25	.	.	PUNCT
ijtc-678	156	1	inventory	inventory	NOUN
ijtc-678	156	2	intensity	intensity	NOUN
ijtc-678	156	3	variable	variable	NOUN
ijtc-678	156	4	or	or	CCONJ
ijtc-678	156	5	proxied	proxie	VERB
ijtc-678	156	6	by	by	ADP
ijtc-678	156	7	ip	ip	NOUN
ijtc-678	156	8	has	have	VERB
ijtc-678	156	9	the	the	DET
ijtc-678	156	10	lowest	low	ADJ
ijtc-678	156	11	value	value	NOUN
ijtc-678	156	12	of	of	ADP
ijtc-678	156	13	0.008000	0.008000	NUM
ijtc-678	156	14	indicated	indicate	VERB
ijtc-678	156	15	by	by	ADP
ijtc-678	156	16	the	the	DET
ijtc-678	156	17	company	company	NOUN
ijtc-678	156	18	mitra	mitra	PROPN
ijtc-678	156	19	keluarga	keluarga	PROPN
ijtc-678	156	20	karyasehat	karyasehat	PROPN
ijtc-678	156	21	ltd	ltd	PROPN
ijtc-678	156	22	(	(	PUNCT
ijtc-678	156	23	mika	mika	PROPN
ijtc-678	156	24	)	)	PUNCT
ijtc-678	156	25	and	and	CCONJ
ijtc-678	156	26	the	the	DET
ijtc-678	156	27	highest	high	ADJ
ijtc-678	156	28	value	value	NOUN
ijtc-678	156	29	of	of	ADP
ijtc-678	156	30	3.184000	3.184000	NUM
ijtc-678	156	31	indicated	indicate	VERB
ijtc-678	156	32	by	by	ADP
ijtc-678	156	33	the	the	DET
ijtc-678	156	34	company	company	NOUN
ijtc-678	156	35	sumber	sumber	PROPN
ijtc-678	156	36	alfaria	alfaria	PROPN
ijtc-678	156	37	trijaya	trijaya	PROPN
ijtc-678	156	38	ltd	ltd	PROPN
ijtc-678	156	39	(	(	PUNCT
ijtc-678	156	40	amrt	amrt	NOUN
ijtc-678	156	41	)	)	PUNCT
ijtc-678	156	42	in	in	ADP
ijtc-678	156	43	2021	2021	NUM
ijtc-678	156	44	,	,	PUNCT
ijtc-678	156	45	the	the	DET
ijtc-678	156	46	median	median	ADJ
ijtc-678	156	47	value	value	NOUN
ijtc-678	156	48	is	be	AUX
ijtc-678	156	49	0	0	NUM
ijtc-678	156	50	.111000	.111000	NUM
ijtc-678	156	51	and	and	CCONJ
ijtc-678	156	52	the	the	DET
ijtc-678	156	53	standard	standard	ADJ
ijtc-678	156	54	deviation	deviation	NOUN
ijtc-678	156	55	(	(	PUNCT
ijtc-678	156	56	data	data	NOUN
ijtc-678	156	57	distribution	distribution	NOUN
ijtc-678	156	58	level	level	NOUN
ijtc-678	156	59	)	)	PUNCT
ijtc-678	156	60	is	be	AUX
ijtc-678	156	61	0.474544	0.474544	NUM
ijtc-678	156	62	.	.	PUNCT
ijtc-678	157	1	it	it	PRON
ijtc-678	157	2	can	can	AUX
ijtc-678	157	3	be	be	AUX
ijtc-678	157	4	assumed	assume	VERB
ijtc-678	157	5	that	that	SCONJ
ijtc-678	157	6	the	the	DET
ijtc-678	157	7	average	average	ADJ
ijtc-678	157	8	value	value	NOUN
ijtc-678	157	9	of	of	ADP
ijtc-678	157	10	inventory	inventory	NOUN
ijtc-678	157	11	intensity	intensity	NOUN
ijtc-678	157	12	on	on	ADP
ijtc-678	157	13	the	the	DET
ijtc-678	157	14	lq45	lq45	PROPN
ijtc-678	157	15	company	company	NOUN
ijtc-678	157	16	index	index	NOUN
ijtc-678	157	17	from	from	ADP
ijtc-678	157	18	2017	2017	NUM
ijtc-678	157	19	to	to	ADP
ijtc-678	157	20	2021	2021	NUM
ijtc-678	157	21	is	be	AUX
ijtc-678	157	22	a	a	DET
ijtc-678	157	23	value	value	NOUN
ijtc-678	157	24	of	of	ADP
ijtc-678	157	25	0.216	0.216	NUM
ijtc-678	157	26	or	or	CCONJ
ijtc-678	157	27	21.6	21.6	NUM
ijtc-678	157	28	%	%	NOUN
ijtc-678	157	29	.	.	PUNCT
ijtc-678	158	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	158	2	the	the	DET
ijtc-678	158	3	influence	influence	NOUN
ijtc-678	158	4	of	of	ADP
ijtc-678	158	5	capital	capital	NOUN
ijtc-678	158	6	intensity	intensity	NOUN
ijtc-678	158	7	,	,	PUNCT
ijtc-678	158	8	inventory	inventory	NOUN
ijtc-678	158	9	intensity	intensity	NOUN
ijtc-678	158	10	,	,	PUNCT
ijtc-678	158	11	and	and	CCONJ
ijtc-678	158	12	profitability	profitability	NOUN
ijtc-678	158	13	on	on	ADP
ijtc-678	158	14	tax	tax	NOUN
ijtc-678	158	15	aggressiveness	aggressiveness	NOUN
ijtc-678	158	16	with	with	ADP
ijtc-678	158	17	debt	debt	NOUN
ijtc-678	158	18	levels	level	NOUN
ijtc-678	158	19	as	as	ADP
ijtc-678	158	20	a	a	DET
ijtc-678	158	21	moderating	moderate	VERB
ijtc-678	158	22	variable	variable	ADJ
ijtc-678	158	23	fitriani	fitriani	NOUN
ijtc-678	158	24	and	and	CCONJ
ijtc-678	158	25	indrati	indrati	NOUN
ijtc-678	158	26	153	153	NUM
ijtc-678	158	27	|	|	NOUN
ijtc-678	158	28	ilomata	ilomata	PROPN
ijtc-678	158	29	international	international	ADJ
ijtc-678	158	30	journal	journal	NOUN
ijtc-678	158	31	of	of	ADP
ijtc-678	158	32	tax	tax	PROPN
ijtc-678	158	33	&	&	CCONJ
ijtc-678	158	34	accounting	accounting	PROPN
ijtc-678	158	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	158	36	the	the	DET
ijtc-678	158	37	profitability	profitability	NOUN
ijtc-678	158	38	variable	variable	NOUN
ijtc-678	158	39	or	or	CCONJ
ijtc-678	158	40	proxied	proxie	VERB
ijtc-678	158	41	by	by	ADP
ijtc-678	158	42	roa	roa	PROPN
ijtc-678	158	43	has	have	VERB
ijtc-678	158	44	the	the	DET
ijtc-678	158	45	lowest	low	ADJ
ijtc-678	158	46	value	value	NOUN
ijtc-678	158	47	of	of	ADP
ijtc-678	158	48	0.004000	0.004000	NUM
ijtc-678	158	49	which	which	PRON
ijtc-678	158	50	is	be	AUX
ijtc-678	158	51	owned	own	VERB
ijtc-678	158	52	by	by	ADP
ijtc-678	158	53	aneka	aneka	PROPN
ijtc-678	158	54	tambang	tambang	PROPN
ijtc-678	158	55	ltd	ltd	PROPN
ijtc-678	158	56	(	(	PUNCT
ijtc-678	158	57	antm	antm	PROPN
ijtc-678	158	58	)	)	PUNCT
ijtc-678	158	59	and	and	CCONJ
ijtc-678	158	60	the	the	DET
ijtc-678	158	61	highest	high	ADJ
ijtc-678	158	62	value	value	NOUN
ijtc-678	158	63	of	of	ADP
ijtc-678	158	64	0.723000	0.723000	NUM
ijtc-678	158	65	indicated	indicate	VERB
ijtc-678	158	66	by	by	ADP
ijtc-678	158	67	the	the	DET
ijtc-678	158	68	company	company	NOUN
ijtc-678	158	69	sumber	sumber	PROPN
ijtc-678	158	70	alfaria	alfaria	PROPN
ijtc-678	158	71	trijaya	trijaya	PROPN
ijtc-678	158	72	ltd	ltd	PROPN
ijtc-678	158	73	(	(	PUNCT
ijtc-678	158	74	amrt	amrt	NOUN
ijtc-678	158	75	)	)	PUNCT
ijtc-678	158	76	in	in	ADP
ijtc-678	158	77	2021	2021	NUM
ijtc-678	158	78	,	,	PUNCT
ijtc-678	158	79	the	the	DET
ijtc-678	158	80	median	median	ADJ
ijtc-678	158	81	value	value	NOUN
ijtc-678	158	82	is	be	AUX
ijtc-678	158	83	0.098000	0.098000	NUM
ijtc-678	158	84	and	and	CCONJ
ijtc-678	158	85	the	the	DET
ijtc-678	158	86	standard	standard	ADJ
ijtc-678	158	87	deviation	deviation	NOUN
ijtc-678	158	88	(	(	PUNCT
ijtc-678	158	89	level	level	NOUN
ijtc-678	158	90	of	of	ADP
ijtc-678	158	91	data	datum	NOUN
ijtc-678	158	92	distribution	distribution	NOUN
ijtc-678	158	93	)	)	PUNCT
ijtc-678	158	94	is	be	AUX
ijtc-678	158	95	0.116531	0.116531	NUM
ijtc-678	158	96	.	.	PUNCT
ijtc-678	159	1	it	it	PRON
ijtc-678	159	2	can	can	AUX
ijtc-678	159	3	be	be	AUX
ijtc-678	159	4	assumed	assume	VERB
ijtc-678	159	5	that	that	SCONJ
ijtc-678	159	6	the	the	DET
ijtc-678	159	7	average	average	ADJ
ijtc-678	159	8	value	value	NOUN
ijtc-678	159	9	of	of	ADP
ijtc-678	159	10	profitability	profitability	NOUN
ijtc-678	159	11	on	on	ADP
ijtc-678	159	12	the	the	DET
ijtc-678	159	13	lq45	lq45	PROPN
ijtc-678	159	14	company	company	NOUN
ijtc-678	159	15	index	index	NOUN
ijtc-678	159	16	from	from	ADP
ijtc-678	159	17	2017	2017	NUM
ijtc-678	159	18	to	to	ADP
ijtc-678	159	19	2021	2021	NUM
ijtc-678	159	20	is	be	AUX
ijtc-678	159	21	0.125	0.125	NUM
ijtc-678	159	22	or	or	CCONJ
ijtc-678	159	23	12.5	12.5	NUM
ijtc-678	159	24	%	%	NOUN
ijtc-678	159	25	.	.	PUNCT
ijtc-678	160	1	the	the	DET
ijtc-678	160	2	leverage	leverage	NOUN
ijtc-678	160	3	variable	variable	NOUN
ijtc-678	160	4	or	or	CCONJ
ijtc-678	160	5	proxied	proxie	VERB
ijtc-678	160	6	by	by	ADP
ijtc-678	160	7	der	der	NOUN
ijtc-678	160	8	has	have	VERB
ijtc-678	160	9	the	the	DET
ijtc-678	160	10	lowest	low	ADJ
ijtc-678	160	11	value	value	NOUN
ijtc-678	160	12	of	of	ADP
ijtc-678	160	13	0.041000	0.041000	NUM
ijtc-678	160	14	indicated	indicate	VERB
ijtc-678	160	15	by	by	ADP
ijtc-678	160	16	the	the	DET
ijtc-678	160	17	company	company	NOUN
ijtc-678	160	18	charoen	charoen	VERB
ijtc-678	160	19	pokphand	pokphand	PROPN
ijtc-678	160	20	indonesia	indonesia	PROPN
ijtc-678	160	21	ltd	ltd	PROPN
ijtc-678	160	22	(	(	PUNCT
ijtc-678	160	23	cpin	cpin	PROPN
ijtc-678	160	24	)	)	PUNCT
ijtc-678	160	25	in	in	ADP
ijtc-678	160	26	2021	2021	NUM
ijtc-678	160	27	and	and	CCONJ
ijtc-678	160	28	the	the	DET
ijtc-678	160	29	highest	high	ADJ
ijtc-678	160	30	value	value	NOUN
ijtc-678	160	31	of	of	ADP
ijtc-678	160	32	3.4113000	3.4113000	NUM
ijtc-678	160	33	indicated	indicate	VERB
ijtc-678	160	34	by	by	ADP
ijtc-678	160	35	the	the	DET
ijtc-678	160	36	company	company	NOUN
ijtc-678	160	37	unilever	unilever	PROPN
ijtc-678	160	38	indonesia	indonesia	PROPN
ijtc-678	160	39	ltd	ltd	PROPN
ijtc-678	160	40	(	(	PUNCT
ijtc-678	160	41	unvr	unvr	ADJ
ijtc-678	160	42	)	)	PUNCT
ijtc-678	160	43	in	in	ADP
ijtc-678	160	44	2021	2021	NUM
ijtc-678	160	45	,	,	PUNCT
ijtc-678	160	46	the	the	DET
ijtc-678	160	47	middle	middle	ADJ
ijtc-678	160	48	value	value	NOUN
ijtc-678	160	49	0.643000	0.643000	NUM
ijtc-678	160	50	and	and	CCONJ
ijtc-678	160	51	the	the	DET
ijtc-678	160	52	standard	standard	ADJ
ijtc-678	160	53	deviation	deviation	NOUN
ijtc-678	160	54	(	(	PUNCT
ijtc-678	160	55	level	level	NOUN
ijtc-678	160	56	of	of	ADP
ijtc-678	160	57	data	datum	NOUN
ijtc-678	160	58	distribution	distribution	NOUN
ijtc-678	160	59	)	)	PUNCT
ijtc-678	160	60	is	be	AUX
ijtc-678	160	61	0.763282	0.763282	NUM
ijtc-678	160	62	.	.	PUNCT
ijtc-678	161	1	it	it	PRON
ijtc-678	161	2	can	can	AUX
ijtc-678	161	3	be	be	AUX
ijtc-678	161	4	assumed	assume	VERB
ijtc-678	161	5	that	that	SCONJ
ijtc-678	161	6	the	the	DET
ijtc-678	161	7	average	average	ADJ
ijtc-678	161	8	leverage	leverage	NOUN
ijtc-678	161	9	value	value	NOUN
ijtc-678	161	10	on	on	ADP
ijtc-678	161	11	the	the	DET
ijtc-678	161	12	lq45	lq45	PROPN
ijtc-678	161	13	company	company	NOUN
ijtc-678	161	14	index	index	NOUN
ijtc-678	161	15	from	from	ADP
ijtc-678	161	16	2017	2017	NUM
ijtc-678	161	17	to	to	ADP
ijtc-678	161	18	2021	2021	NUM
ijtc-678	161	19	is	be	AUX
ijtc-678	161	20	0.873	0.873	NUM
ijtc-678	161	21	or	or	CCONJ
ijtc-678	161	22	87.3	87.3	NUM
ijtc-678	161	23	%	%	NOUN
ijtc-678	161	24	.	.	PUNCT
ijtc-678	162	1	the	the	DET
ijtc-678	162	2	tax	tax	NOUN
ijtc-678	162	3	aggressiveness	aggressiveness	NOUN
ijtc-678	162	4	variable	variable	NOUN
ijtc-678	162	5	or	or	CCONJ
ijtc-678	162	6	proxied	proxie	VERB
ijtc-678	162	7	by	by	ADP
ijtc-678	162	8	etr	etr	PROPN
ijtc-678	162	9	has	have	VERB
ijtc-678	162	10	the	the	DET
ijtc-678	162	11	lowest	low	ADJ
ijtc-678	162	12	value	value	NOUN
ijtc-678	162	13	of	of	ADP
ijtc-678	162	14	0.146000	0.146000	NUM
ijtc-678	162	15	which	which	PRON
ijtc-678	162	16	is	be	AUX
ijtc-678	162	17	owned	own	VERB
ijtc-678	162	18	by	by	ADP
ijtc-678	162	19	astra	astra	PROPN
ijtc-678	162	20	international	international	PROPN
ijtc-678	162	21	ltd	ltd	PROPN
ijtc-678	162	22	(	(	PUNCT
ijtc-678	162	23	asii	asii	PROPN
ijtc-678	162	24	)	)	PUNCT
ijtc-678	162	25	in	in	ADP
ijtc-678	162	26	2020	2020	NUM
ijtc-678	162	27	and	and	CCONJ
ijtc-678	162	28	the	the	DET
ijtc-678	162	29	highest	high	ADJ
ijtc-678	162	30	value	value	NOUN
ijtc-678	162	31	of	of	ADP
ijtc-678	162	32	0.718000	0.718000	NUM
ijtc-678	162	33	indicated	indicate	VERB
ijtc-678	162	34	by	by	ADP
ijtc-678	162	35	the	the	DET
ijtc-678	162	36	company	company	NOUN
ijtc-678	162	37	aneka	aneka	PROPN
ijtc-678	162	38	tambang	tambang	PROPN
ijtc-678	162	39	ltd	ltd	PROPN
ijtc-678	162	40	(	(	PUNCT
ijtc-678	162	41	antm	antm	PROPN
ijtc-678	162	42	)	)	PUNCT
ijtc-678	162	43	in	in	ADP
ijtc-678	162	44	2019	2019	NUM
ijtc-678	162	45	,	,	PUNCT
ijtc-678	162	46	the	the	DET
ijtc-678	162	47	middle	middle	ADJ
ijtc-678	162	48	value	value	NOUN
ijtc-678	162	49	0.243000	0.243000	NUM
ijtc-678	162	50	and	and	CCONJ
ijtc-678	162	51	the	the	DET
ijtc-678	162	52	standard	standard	ADJ
ijtc-678	162	53	deviation	deviation	NOUN
ijtc-678	162	54	(	(	PUNCT
ijtc-678	162	55	level	level	NOUN
ijtc-678	162	56	of	of	ADP
ijtc-678	162	57	data	datum	NOUN
ijtc-678	162	58	distribution	distribution	NOUN
ijtc-678	162	59	)	)	PUNCT
ijtc-678	162	60	is	be	AUX
ijtc-678	162	61	0.086196	0.086196	NUM
ijtc-678	162	62	.	.	PUNCT
ijtc-678	163	1	it	it	PRON
ijtc-678	163	2	can	can	AUX
ijtc-678	163	3	be	be	AUX
ijtc-678	163	4	assumed	assume	VERB
ijtc-678	163	5	that	that	SCONJ
ijtc-678	163	6	the	the	DET
ijtc-678	163	7	average	average	ADJ
ijtc-678	163	8	value	value	NOUN
ijtc-678	163	9	of	of	ADP
ijtc-678	163	10	tax	tax	NOUN
ijtc-678	163	11	aggressiveness	aggressiveness	NOUN
ijtc-678	163	12	on	on	ADP
ijtc-678	163	13	the	the	DET
ijtc-678	163	14	lq45	lq45	PROPN
ijtc-678	163	15	company	company	NOUN
ijtc-678	163	16	index	index	NOUN
ijtc-678	163	17	from	from	ADP
ijtc-678	163	18	2017	2017	NUM
ijtc-678	163	19	to	to	ADP
ijtc-678	163	20	2021	2021	NUM
ijtc-678	163	21	is	be	AUX
ijtc-678	163	22	0.255	0.255	NUM
ijtc-678	163	23	or	or	CCONJ
ijtc-678	163	24	25.5	25.5	NUM
ijtc-678	163	25	%	%	NOUN
ijtc-678	163	26	panel	panel	NOUN
ijtc-678	163	27	data	datum	NOUN
ijtc-678	163	28	regression	regression	NOUN
ijtc-678	163	29	model	model	NOUN
ijtc-678	163	30	selection	selection	PROPN
ijtc-678	163	31	chow	chow	PROPN
ijtc-678	163	32	test	test	NOUN
ijtc-678	163	33	in	in	ADP
ijtc-678	163	34	the	the	DET
ijtc-678	163	35	chow	chow	PROPN
ijtc-678	163	36	test	test	NOUN
ijtc-678	163	37	of	of	ADP
ijtc-678	163	38	the	the	DET
ijtc-678	163	39	two	two	NUM
ijtc-678	163	40	models	model	NOUN
ijtc-678	163	41	that	that	PRON
ijtc-678	163	42	have	have	AUX
ijtc-678	163	43	been	be	AUX
ijtc-678	163	44	carried	carry	VERB
ijtc-678	163	45	out	out	ADP
ijtc-678	163	46	,	,	PUNCT
ijtc-678	163	47	both	both	PRON
ijtc-678	163	48	have	have	VERB
ijtc-678	163	49	a	a	DET
ijtc-678	163	50	prob	prob	ADJ
ijtc-678	163	51	value	value	NOUN
ijtc-678	163	52	.	.	PUNCT
ijtc-678	164	1	crosssection	crosssection	PROPN
ijtc-678	164	2	f	f	PROPN
ijtc-678	164	3	and	and	CCONJ
ijtc-678	164	4	ci	ci	NOUN
ijtc-678	164	5	-	-	PUNCT
ijtc-678	164	6	square	square	NOUN
ijtc-678	164	7	which	which	PRON
ijtc-678	164	8	is	be	AUX
ijtc-678	164	9	smaller	small	ADJ
ijtc-678	164	10	than	than	ADP
ijtc-678	164	11	0.05	0.05	NUM
ijtc-678	164	12	,	,	PUNCT
ijtc-678	164	13	with	with	ADP
ijtc-678	164	14	these	these	DET
ijtc-678	164	15	results	result	NOUN
ijtc-678	164	16	means	mean	VERB
ijtc-678	164	17	that	that	SCONJ
ijtc-678	164	18	the	the	DET
ijtc-678	164	19	hypothesis	hypothesis	NOUN
ijtc-678	164	20	is	be	AUX
ijtc-678	164	21	rejected	reject	VERB
ijtc-678	164	22	.	.	PUNCT
ijtc-678	165	1	so	so	ADV
ijtc-678	165	2	it	it	PRON
ijtc-678	165	3	was	be	AUX
ijtc-678	165	4	concluded	conclude	VERB
ijtc-678	165	5	that	that	SCONJ
ijtc-678	165	6	the	the	DET
ijtc-678	165	7	fixed	fix	VERB
ijtc-678	165	8	effect	effect	NOUN
ijtc-678	165	9	model	model	NOUN
ijtc-678	165	10	was	be	AUX
ijtc-678	165	11	the	the	DET
ijtc-678	165	12	best	good	ADJ
ijtc-678	165	13	and	and	CCONJ
ijtc-678	165	14	data	datum	NOUN
ijtc-678	165	15	testing	testing	NOUN
ijtc-678	165	16	continued	continue	VERB
ijtc-678	165	17	to	to	PART
ijtc-678	165	18	hausman	hausman	VERB
ijtc-678	165	19	.	.	PUNCT
ijtc-678	166	1	hausman	hausman	PROPN
ijtc-678	166	2	test	test	NOUN
ijtc-678	166	3	based	base	VERB
ijtc-678	166	4	on	on	ADP
ijtc-678	166	5	the	the	DET
ijtc-678	166	6	hausman	hausman	ADJ
ijtc-678	166	7	test	test	NOUN
ijtc-678	166	8	of	of	ADP
ijtc-678	166	9	the	the	DET
ijtc-678	166	10	two	two	NUM
ijtc-678	166	11	models	model	NOUN
ijtc-678	166	12	that	that	PRON
ijtc-678	166	13	have	have	AUX
ijtc-678	166	14	been	be	AUX
ijtc-678	166	15	tested	test	VERB
ijtc-678	166	16	,	,	PUNCT
ijtc-678	166	17	the	the	DET
ijtc-678	166	18	value	value	NOUN
ijtc-678	166	19	in	in	ADP
ijtc-678	166	20	model	model	NOUN
ijtc-678	166	21	1	1	NUM
ijtc-678	166	22	is	be	AUX
ijtc-678	166	23	p	p	NOUN
ijtc-678	166	24	=	=	PUNCT
ijtc-678	166	25	0.2259	0.2259	NUM
ijtc-678	166	26	>	>	PUNCT
ijtc-678	166	27	0.05	0.05	NUM
ijtc-678	166	28	and	and	CCONJ
ijtc-678	166	29	the	the	DET
ijtc-678	166	30	value	value	NOUN
ijtc-678	166	31	in	in	ADP
ijtc-678	166	32	model	model	NOUN
ijtc-678	166	33	2	2	NUM
ijtc-678	166	34	is	be	AUX
ijtc-678	166	35	p	p	NOUN
ijtc-678	166	36	=	=	PUNCT
ijtc-678	166	37	0.7131	0.7131	NUM
ijtc-678	166	38	>	>	PUNCT
ijtc-678	166	39	0.05	0.05	NUM
ijtc-678	166	40	,	,	PUNCT
ijtc-678	166	41	meaning	mean	VERB
ijtc-678	166	42	that	that	SCONJ
ijtc-678	166	43	the	the	DET
ijtc-678	166	44	random	random	ADJ
ijtc-678	166	45	effect	effect	NOUN
ijtc-678	166	46	model	model	NOUN
ijtc-678	166	47	is	be	AUX
ijtc-678	166	48	the	the	DET
ijtc-678	166	49	best	good	ADJ
ijtc-678	166	50	model	model	NOUN
ijtc-678	166	51	.	.	PUNCT
ijtc-678	167	1	the	the	DET
ijtc-678	167	2	lagrange	lagrange	PROPN
ijtc-678	167	3	multiplier	multiplier	ADV
ijtc-678	167	4	(	(	PUNCT
ijtc-678	167	5	lm	lm	INTJ
ijtc-678	167	6	)	)	PUNCT
ijtc-678	167	7	test	test	NOUN
ijtc-678	167	8	must	must	AUX
ijtc-678	167	9	be	be	AUX
ijtc-678	167	10	continued	continue	VERB
ijtc-678	167	11	because	because	SCONJ
ijtc-678	167	12	the	the	DET
ijtc-678	167	13	random	random	ADJ
ijtc-678	167	14	effect	effect	NOUN
ijtc-678	167	15	model	model	NOUN
ijtc-678	167	16	(	(	PUNCT
ijtc-678	167	17	rem	rem	NOUN
ijtc-678	167	18	)	)	PUNCT
ijtc-678	167	19	was	be	AUX
ijtc-678	167	20	selected	select	VERB
ijtc-678	167	21	by	by	ADP
ijtc-678	167	22	the	the	DET
ijtc-678	167	23	chow	chow	PROPN
ijtc-678	167	24	test	test	NOUN
ijtc-678	167	25	and	and	CCONJ
ijtc-678	167	26	the	the	DET
ijtc-678	167	27	hausman	hausman	ADJ
ijtc-678	167	28	test	test	NOUN
ijtc-678	167	29	.	.	PUNCT
ijtc-678	168	1	lagrange	lagrange	PROPN
ijtc-678	168	2	multiplier	multipli	ADJ
ijtc-678	168	3	test	test	NOUN
ijtc-678	168	4	after	after	SCONJ
ijtc-678	168	5	the	the	DET
ijtc-678	168	6	chow	chow	PROPN
ijtc-678	168	7	test	test	NOUN
ijtc-678	168	8	and	and	CCONJ
ijtc-678	168	9	hausman	hausman	PROPN
ijtc-678	168	10	test	test	NOUN
ijtc-678	168	11	were	be	AUX
ijtc-678	168	12	carried	carry	VERB
ijtc-678	168	13	out	out	ADP
ijtc-678	168	14	with	with	ADP
ijtc-678	168	15	the	the	DET
ijtc-678	168	16	best	good	ADJ
ijtc-678	168	17	model	model	NOUN
ijtc-678	168	18	results	result	NOUN
ijtc-678	168	19	,	,	PUNCT
ijtc-678	168	20	namely	namely	ADV
ijtc-678	168	21	rem	rem	VERB
ijtc-678	168	22	,	,	PUNCT
ijtc-678	168	23	then	then	ADV
ijtc-678	168	24	proceed	proceed	VERB
ijtc-678	168	25	to	to	ADP
ijtc-678	168	26	the	the	DET
ijtc-678	168	27	lm	lm	PROPN
ijtc-678	168	28	test	test	NOUN
ijtc-678	168	29	.	.	PUNCT
ijtc-678	169	1	based	base	VERB
ijtc-678	169	2	on	on	ADP
ijtc-678	169	3	the	the	DET
ijtc-678	169	4	two	two	NUM
ijtc-678	169	5	models	model	NOUN
ijtc-678	169	6	that	that	PRON
ijtc-678	169	7	have	have	AUX
ijtc-678	169	8	been	be	AUX
ijtc-678	169	9	tested	test	VERB
ijtc-678	169	10	,	,	PUNCT
ijtc-678	169	11	the	the	DET
ijtc-678	169	12	probability	probability	NOUN
ijtc-678	169	13	values	value	NOUN
ijtc-678	169	14	of	of	ADP
ijtc-678	169	15	the	the	DET
ijtc-678	169	16	cross	cross	NOUN
ijtc-678	169	17	-	-	NOUN
ijtc-678	169	18	section	section	NOUN
ijtc-678	169	19	are	be	AUX
ijtc-678	169	20	0.0000	0.0000	NUM
ijtc-678	169	21	<	<	NOUN
ijtc-678	169	22	0.05	0.05	NUM
ijtc-678	169	23	and	and	CCONJ
ijtc-678	169	24	0.0001	0.0001	NUM
ijtc-678	169	25	<	<	NOUN
ijtc-678	169	26	0.05	0.05	NUM
ijtc-678	169	27	,	,	PUNCT
ijtc-678	169	28	meaning	mean	VERB
ijtc-678	169	29	that	that	SCONJ
ijtc-678	169	30	the	the	DET
ijtc-678	169	31	best	good	ADJ
ijtc-678	169	32	method	method	NOUN
ijtc-678	169	33	is	be	AUX
ijtc-678	169	34	the	the	DET
ijtc-678	169	35	random	random	ADJ
ijtc-678	169	36	effect	effect	NOUN
ijtc-678	169	37	model	model	NOUN
ijtc-678	169	38	..	..	PUNCT
ijtc-678	170	1	best	good	ADJ
ijtc-678	170	2	panel	panel	NOUN
ijtc-678	170	3	data	datum	NOUN
ijtc-678	170	4	regression	regression	NOUN
ijtc-678	170	5	model	model	NOUN
ijtc-678	170	6	the	the	DET
ijtc-678	170	7	following	follow	VERB
ijtc-678	170	8	table	table	NOUN
ijtc-678	170	9	summarizes	summarize	VERB
ijtc-678	170	10	the	the	DET
ijtc-678	170	11	results	result	NOUN
ijtc-678	170	12	of	of	ADP
ijtc-678	170	13	the	the	DET
ijtc-678	170	14	panel	panel	NOUN
ijtc-678	170	15	data	datum	NOUN
ijtc-678	170	16	regression	regression	PROPN
ijtc-678	170	17	model	model	NOUN
ijtc-678	170	18	selection	selection	NOUN
ijtc-678	170	19	test	test	NOUN
ijtc-678	170	20	performed	perform	VERB
ijtc-678	170	21	on	on	ADP
ijtc-678	170	22	each	each	DET
ijtc-678	170	23	model	model	NOUN
ijtc-678	170	24	.	.	PUNCT
ijtc-678	171	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-678	171	2	the	the	DET
ijtc-678	171	3	influence	influence	NOUN
ijtc-678	171	4	of	of	ADP
ijtc-678	171	5	capital	capital	NOUN
ijtc-678	171	6	intensity	intensity	NOUN
ijtc-678	171	7	,	,	PUNCT
ijtc-678	171	8	inventory	inventory	NOUN
ijtc-678	171	9	intensity	intensity	NOUN
ijtc-678	171	10	,	,	PUNCT
ijtc-678	171	11	and	and	CCONJ
ijtc-678	171	12	profitability	profitability	NOUN
ijtc-678	171	13	on	on	ADP
ijtc-678	171	14	tax	tax	NOUN
ijtc-678	171	15	aggressiveness	aggressiveness	NOUN
ijtc-678	171	16	with	with	ADP
ijtc-678	171	17	debt	debt	NOUN
ijtc-678	171	18	levels	level	NOUN
ijtc-678	171	19	as	as	ADP
ijtc-678	171	20	a	a	DET
ijtc-678	171	21	moderating	moderate	VERB
ijtc-678	171	22	variable	variable	ADJ
ijtc-678	171	23	fitriani	fitriani	NOUN
ijtc-678	171	24	and	and	CCONJ
ijtc-678	171	25	indrati	indrati	NOUN
ijtc-678	171	26	154	154	NUM
ijtc-678	171	27	|	|	CCONJ
ijtc-678	171	28	ilomata	ilomata	PROPN
ijtc-678	171	29	international	international	ADJ
ijtc-678	171	30	journal	journal	NOUN
ijtc-678	171	31	of	of	ADP
ijtc-678	171	32	tax	tax	PROPN
ijtc-678	171	33	&	&	CCONJ
ijtc-678	171	34	accounting	account	VERB
ijtc-678	171	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	171	36	table	table	NOUN
ijtc-678	171	37	2	2	NUM
ijtc-678	171	38	.	.	PUNCT
ijtc-678	172	1	the	the	DET
ijtc-678	172	2	best	good	ADJ
ijtc-678	172	3	panel	panel	NOUN
ijtc-678	172	4	data	data	PROPN
ijtc-678	172	5	regression	regression	PROPN
ijtc-678	172	6	model	model	NOUN
ijtc-678	172	7	test	test	NOUN
ijtc-678	172	8	model	model	NOUN
ijtc-678	172	9	1	1	NUM
ijtc-678	172	10	model	model	NOUN
ijtc-678	172	11	2	2	NUM
ijtc-678	172	12	result	result	NOUN
ijtc-678	172	13	chow	chow	PROPN
ijtc-678	172	14	test	test	NOUN
ijtc-678	172	15	cem	cem	NOUN
ijtc-678	172	16	vs	vs	ADP
ijtc-678	172	17	fem	fem	NOUN
ijtc-678	172	18	cem	cem	NOUN
ijtc-678	172	19	vs	vs	ADP
ijtc-678	172	20	fem	fem	NOUN
ijtc-678	172	21	fixed	fix	VERB
ijtc-678	172	22	effect	effect	PROPN
ijtc-678	172	23	model	model	PROPN
ijtc-678	172	24	hausman	hausman	PROPN
ijtc-678	172	25	test	test	PROPN
ijtc-678	172	26	rem	rem	VERB
ijtc-678	172	27	vs	vs	ADP
ijtc-678	172	28	fem	fem	X
ijtc-678	172	29	rem	rem	VERB
ijtc-678	172	30	vs	vs	ADP
ijtc-678	172	31	fem	fem	NOUN
ijtc-678	172	32	random	random	ADJ
ijtc-678	172	33	effect	effect	NOUN
ijtc-678	172	34	model	model	NOUN
ijtc-678	172	35	lagrage	lagrage	NOUN
ijtc-678	172	36	multiplier	multipli	ADJ
ijtc-678	172	37	test	test	NOUN
ijtc-678	172	38	cem	cem	NOUN
ijtc-678	172	39	vs	vs	ADP
ijtc-678	172	40	rem	rem	NOUN
ijtc-678	172	41	cem	cem	NOUN
ijtc-678	172	42	vs	vs	ADP
ijtc-678	172	43	rem	rem	PUNCT
ijtc-678	172	44	random	random	ADJ
ijtc-678	172	45	effect	effect	NOUN
ijtc-678	172	46	model	model	NOUN
ijtc-678	172	47	source	source	NOUN
ijtc-678	172	48	:	:	PUNCT
ijtc-678	172	49	data	datum	NOUN
ijtc-678	172	50	proceed	proceed	VERB
ijtc-678	172	51	from	from	ADP
ijtc-678	172	52	the	the	DET
ijtc-678	172	53	results	result	NOUN
ijtc-678	172	54	of	of	ADP
ijtc-678	172	55	testing	test	VERB
ijtc-678	172	56	the	the	DET
ijtc-678	172	57	best	good	ADJ
ijtc-678	172	58	model	model	NOUN
ijtc-678	172	59	for	for	ADP
ijtc-678	172	60	all	all	DET
ijtc-678	172	61	equations	equation	NOUN
ijtc-678	172	62	except	except	SCONJ
ijtc-678	172	63	the	the	DET
ijtc-678	172	64	first	first	ADJ
ijtc-678	172	65	model	model	NOUN
ijtc-678	172	66	is	be	AUX
ijtc-678	172	67	the	the	DET
ijtc-678	172	68	random	random	ADJ
ijtc-678	172	69	effect	effect	NOUN
ijtc-678	172	70	model	model	NOUN
ijtc-678	172	71	.	.	PUNCT
ijtc-678	173	1	classic	classic	ADJ
ijtc-678	173	2	assumption	assumption	NOUN
ijtc-678	173	3	test	test	NOUN
ijtc-678	173	4	multicollinearity	multicollinearity	NOUN
ijtc-678	173	5	test	test	NOUN
ijtc-678	173	6	based	base	VERB
ijtc-678	173	7	on	on	ADP
ijtc-678	173	8	the	the	DET
ijtc-678	173	9	sample	sample	NOUN
ijtc-678	173	10	data	datum	NOUN
ijtc-678	173	11	that	that	PRON
ijtc-678	173	12	has	have	AUX
ijtc-678	173	13	been	be	AUX
ijtc-678	173	14	tested	test	VERB
ijtc-678	173	15	,	,	PUNCT
ijtc-678	173	16	the	the	DET
ijtc-678	173	17	results	result	NOUN
ijtc-678	173	18	of	of	ADP
ijtc-678	173	19	all	all	DET
ijtc-678	173	20	variables	variable	NOUN
ijtc-678	173	21	are	be	AUX
ijtc-678	173	22	below	below	ADP
ijtc-678	173	23	0.80	0.80	NUM
ijtc-678	173	24	.	.	PUNCT
ijtc-678	174	1	it	it	PRON
ijtc-678	174	2	can	can	AUX
ijtc-678	174	3	be	be	AUX
ijtc-678	174	4	concluded	conclude	VERB
ijtc-678	174	5	that	that	SCONJ
ijtc-678	174	6	the	the	DET
ijtc-678	174	7	independent	independent	ADJ
ijtc-678	174	8	and	and	CCONJ
ijtc-678	174	9	dependent	dependent	ADJ
ijtc-678	174	10	variables	variable	NOUN
ijtc-678	174	11	in	in	ADP
ijtc-678	174	12	this	this	DET
ijtc-678	174	13	study	study	NOUN
ijtc-678	174	14	are	be	AUX
ijtc-678	174	15	free	free	ADJ
ijtc-678	174	16	from	from	ADP
ijtc-678	174	17	multicollinearity	multicollinearity	NOUN
ijtc-678	174	18	.	.	PUNCT
ijtc-678	175	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-678	175	2	test	test	NOUN
ijtc-678	175	3	based	base	VERB
ijtc-678	175	4	on	on	ADP
ijtc-678	175	5	the	the	DET
ijtc-678	175	6	tested	test	VERB
ijtc-678	175	7	sample	sample	NOUN
ijtc-678	175	8	data	datum	NOUN
ijtc-678	175	9	,	,	PUNCT
ijtc-678	175	10	the	the	DET
ijtc-678	175	11	probability	probability	NOUN
ijtc-678	175	12	value	value	NOUN
ijtc-678	175	13	is	be	AUX
ijtc-678	175	14	more	more	ADJ
ijtc-678	175	15	than	than	ADP
ijtc-678	175	16	0.05	0.05	NUM
ijtc-678	175	17	.	.	PUNCT
ijtc-678	176	1	it	it	PRON
ijtc-678	176	2	may	may	AUX
ijtc-678	176	3	be	be	AUX
ijtc-678	176	4	stated	state	VERB
ijtc-678	176	5	that	that	SCONJ
ijtc-678	176	6	heteroscedasticity	heteroscedasticity	NOUN
ijtc-678	176	7	does	do	AUX
ijtc-678	176	8	not	not	PART
ijtc-678	176	9	exist	exist	VERB
ijtc-678	176	10	between	between	ADP
ijtc-678	176	11	the	the	DET
ijtc-678	176	12	independent	independent	ADJ
ijtc-678	176	13	and	and	CCONJ
ijtc-678	176	14	dependent	dependent	ADJ
ijtc-678	176	15	variables	variable	NOUN
ijtc-678	176	16	in	in	ADP
ijtc-678	176	17	this	this	DET
ijtc-678	176	18	study	study	NOUN
ijtc-678	176	19	.	.	PUNCT
ijtc-678	177	1	panel	panel	NOUN
ijtc-678	177	2	data	datum	NOUN
ijtc-678	177	3	regression	regression	NOUN
ijtc-678	177	4	analysis	analysis	NOUN
ijtc-678	177	5	based	base	VERB
ijtc-678	177	6	on	on	ADP
ijtc-678	177	7	the	the	DET
ijtc-678	177	8	findings	finding	NOUN
ijtc-678	177	9	of	of	ADP
ijtc-678	177	10	the	the	DET
ijtc-678	177	11	panel	panel	NOUN
ijtc-678	177	12	data	datum	NOUN
ijtc-678	177	13	regression	regression	NOUN
ijtc-678	177	14	analysis	analysis	NOUN
ijtc-678	177	15	test	test	NOUN
ijtc-678	177	16	,	,	PUNCT
ijtc-678	177	17	the	the	DET
ijtc-678	177	18	equation	equation	NOUN
ijtc-678	177	19	model	model	NOUN
ijtc-678	177	20	between	between	ADP
ijtc-678	177	21	variables	variable	NOUN
ijtc-678	177	22	can	can	AUX
ijtc-678	177	23	be	be	AUX
ijtc-678	177	24	formed	form	VERB
ijtc-678	177	25	as	as	SCONJ
ijtc-678	177	26	follows	follow	VERB
ijtc-678	177	27	:	:	PUNCT
ijtc-678	177	28	etr	etr	PROPN
ijtc-678	177	29	=	=	PUNCT
ijtc-678	178	1	-1.518	-1.518	PROPN
ijtc-678	179	1	+	+	NUM
ijtc-678	179	2	0.111capint	0.111capint	NUM
ijtc-678	180	1	+	+	CCONJ
ijtc-678	180	2	0.062ip	0.062ip	NUM
ijtc-678	180	3	+	+	NUM
ijtc-678	180	4	0.182roa	0.182roa	NOUN
ijtc-678	180	5	–	–	PUNCT
ijtc-678	180	6	0.066der	0.066der	NOUN
ijtc-678	180	7	–	–	PUNCT
ijtc-678	180	8	0.093	0.093	NUM
ijtc-678	180	9	der×capint	der×capint	NOUN
ijtc-678	180	10	–	–	PUNCT
ijtc-678	180	11	0.024der×ip	0.024der×ip	PROPN
ijtc-678	180	12	+	+	SYM
ijtc-678	180	13	0.372der×roa	0.372der×roa	NUM
ijtc-678	180	14	+	+	CCONJ
ijtc-678	180	15	ꜫ	ꜫ	X
ijtc-678	180	16	the	the	DET
ijtc-678	180	17	constant	constant	ADJ
ijtc-678	180	18	value	value	NOUN
ijtc-678	180	19	in	in	ADP
ijtc-678	180	20	this	this	DET
ijtc-678	180	21	study	study	NOUN
ijtc-678	180	22	is	be	AUX
ijtc-678	180	23	-1.518	-1.518	ADJ
ijtc-678	180	24	,	,	PUNCT
ijtc-678	180	25	meaning	mean	VERB
ijtc-678	180	26	that	that	SCONJ
ijtc-678	180	27	the	the	DET
ijtc-678	180	28	independent	independent	ADJ
ijtc-678	180	29	variable	variable	NOUN
ijtc-678	180	30	has	have	VERB
ijtc-678	180	31	a	a	DET
ijtc-678	180	32	value	value	NOUN
ijtc-678	180	33	of	of	ADP
ijtc-678	180	34	0	0	NUM
ijtc-678	180	35	.	.	PUNCT
ijtc-678	181	1	then	then	ADV
ijtc-678	181	2	the	the	DET
ijtc-678	181	3	tax	tax	NOUN
ijtc-678	181	4	aggressiveness	aggressiveness	NOUN
ijtc-678	181	5	of	of	ADP
ijtc-678	181	6	the	the	DET
ijtc-678	181	7	lq45	lq45	PROPN
ijtc-678	181	8	company	company	NOUN
ijtc-678	181	9	index	index	NOUN
ijtc-678	181	10	for	for	ADP
ijtc-678	181	11	the	the	DET
ijtc-678	181	12	period	period	NOUN
ijtc-678	181	13	2017	2017	NUM
ijtc-678	181	14	to	to	ADP
ijtc-678	181	15	2021	2021	NUM
ijtc-678	181	16	is	be	AUX
ijtc-678	181	17	predicted	predict	VERB
ijtc-678	181	18	to	to	PART
ijtc-678	181	19	be	be	AUX
ijtc-678	181	20	-1.518	-1.518	PUNCT
ijtc-678	181	21	.	.	PUNCT
ijtc-678	182	1	based	base	VERB
ijtc-678	182	2	on	on	ADP
ijtc-678	182	3	the	the	DET
ijtc-678	182	4	research	research	NOUN
ijtc-678	182	5	sample	sample	NOUN
ijtc-678	182	6	data	datum	NOUN
ijtc-678	182	7	,	,	PUNCT
ijtc-678	182	8	the	the	DET
ijtc-678	182	9	results	result	NOUN
ijtc-678	182	10	of	of	ADP
ijtc-678	182	11	capital	capital	NOUN
ijtc-678	182	12	intensity	intensity	NOUN
ijtc-678	182	13	are	be	AUX
ijtc-678	182	14	related	relate	VERB
ijtc-678	182	15	to	to	ADP
ijtc-678	182	16	tax	tax	NOUN
ijtc-678	182	17	aggressiveness	aggressiveness	NOUN
ijtc-678	182	18	with	with	ADP
ijtc-678	182	19	a	a	DET
ijtc-678	182	20	value	value	NOUN
ijtc-678	182	21	of	of	ADP
ijtc-678	182	22	0.111	0.111	NUM
ijtc-678	182	23	,	,	PUNCT
ijtc-678	182	24	meaning	mean	VERB
ijtc-678	182	25	that	that	SCONJ
ijtc-678	182	26	the	the	DET
ijtc-678	182	27	capital	capital	NOUN
ijtc-678	182	28	intensity	intensity	NOUN
ijtc-678	182	29	variable	variable	NOUN
ijtc-678	182	30	has	have	VERB
ijtc-678	182	31	an	an	DET
ijtc-678	182	32	increase	increase	NOUN
ijtc-678	182	33	in	in	ADP
ijtc-678	182	34	value	value	NOUN
ijtc-678	182	35	of	of	ADP
ijtc-678	182	36	0.111	0.111	NUM
ijtc-678	182	37	to	to	ADP
ijtc-678	182	38	tax	tax	NOUN
ijtc-678	182	39	aggressiveness	aggressiveness	NOUN
ijtc-678	182	40	,	,	PUNCT
ijtc-678	182	41	which	which	PRON
ijtc-678	182	42	indicates	indicate	VERB
ijtc-678	182	43	that	that	SCONJ
ijtc-678	182	44	the	the	DET
ijtc-678	182	45	coefficient	coefficient	NOUN
ijtc-678	182	46	is	be	AUX
ijtc-678	182	47	positive	positive	ADJ
ijtc-678	182	48	.	.	PUNCT
ijtc-678	183	1	inventory	inventory	NOUN
ijtc-678	183	2	intensity	intensity	NOUN
ijtc-678	183	3	variable	variable	NOUN
ijtc-678	183	4	has	have	VERB
ijtc-678	183	5	an	an	DET
ijtc-678	183	6	impact	impact	NOUN
ijtc-678	183	7	on	on	ADP
ijtc-678	183	8	tax	tax	NOUN
ijtc-678	183	9	aggressiveness	aggressiveness	NOUN
ijtc-678	183	10	with	with	ADP
ijtc-678	183	11	a	a	DET
ijtc-678	183	12	value	value	NOUN
ijtc-678	183	13	of	of	ADP
ijtc-678	183	14	0.062	0.062	NUM
ijtc-678	183	15	,	,	PUNCT
ijtc-678	183	16	meaning	mean	VERB
ijtc-678	183	17	that	that	SCONJ
ijtc-678	183	18	the	the	DET
ijtc-678	183	19	inventory	inventory	NOUN
ijtc-678	183	20	intensity	intensity	NOUN
ijtc-678	183	21	variable	variable	NOUN
ijtc-678	183	22	has	have	VERB
ijtc-678	183	23	an	an	DET
ijtc-678	183	24	increase	increase	NOUN
ijtc-678	183	25	in	in	ADP
ijtc-678	183	26	value	value	NOUN
ijtc-678	183	27	of	of	ADP
ijtc-678	183	28	0.062	0.062	NUM
ijtc-678	183	29	on	on	ADP
ijtc-678	183	30	tax	tax	NOUN
ijtc-678	183	31	aggressiveness	aggressiveness	NOUN
ijtc-678	183	32	,	,	PUNCT
ijtc-678	183	33	indicating	indicate	VERB
ijtc-678	183	34	that	that	SCONJ
ijtc-678	183	35	the	the	DET
ijtc-678	183	36	coefficient	coefficient	NOUN
ijtc-678	183	37	is	be	AUX
ijtc-678	183	38	positive	positive	ADJ
ijtc-678	183	39	.	.	PUNCT
ijtc-678	184	1	the	the	DET
ijtc-678	184	2	profitability	profitability	NOUN
ijtc-678	184	3	variable	variable	NOUN
ijtc-678	184	4	is	be	AUX
ijtc-678	184	5	related	relate	VERB
ijtc-678	184	6	to	to	ADP
ijtc-678	184	7	tax	tax	NOUN
ijtc-678	184	8	aggressiveness	aggressiveness	NOUN
ijtc-678	184	9	with	with	ADP
ijtc-678	184	10	a	a	DET
ijtc-678	184	11	value	value	NOUN
ijtc-678	184	12	of	of	ADP
ijtc-678	184	13	0.182	0.182	NUM
ijtc-678	184	14	,	,	PUNCT
ijtc-678	184	15	meaning	mean	VERB
ijtc-678	184	16	that	that	SCONJ
ijtc-678	184	17	the	the	DET
ijtc-678	184	18	profitability	profitability	NOUN
ijtc-678	184	19	variable	variable	NOUN
ijtc-678	184	20	has	have	VERB
ijtc-678	184	21	an	an	DET
ijtc-678	184	22	increased	increase	VERB
ijtc-678	184	23	value	value	NOUN
ijtc-678	184	24	of	of	ADP
ijtc-678	184	25	0.182	0.182	NUM
ijtc-678	184	26	to	to	ADP
ijtc-678	184	27	tax	tax	NOUN
ijtc-678	184	28	aggressiveness	aggressiveness	NOUN
ijtc-678	184	29	,	,	PUNCT
ijtc-678	184	30	which	which	PRON
ijtc-678	184	31	indicates	indicate	VERB
ijtc-678	184	32	that	that	SCONJ
ijtc-678	184	33	the	the	DET
ijtc-678	184	34	coefficient	coefficient	NOUN
ijtc-678	184	35	is	be	AUX
ijtc-678	184	36	positive	positive	ADJ
ijtc-678	184	37	.	.	PUNCT
ijtc-678	185	1	leverage	leverage	NOUN
ijtc-678	185	2	and	and	CCONJ
ijtc-678	185	3	tax	tax	NOUN
ijtc-678	185	4	aggressiveness	aggressiveness	NOUN
ijtc-678	185	5	variables	variable	VERB
ijtc-678	185	6	with	with	ADP
ijtc-678	185	7	a	a	DET
ijtc-678	185	8	value	value	NOUN
ijtc-678	185	9	of	of	ADP
ijtc-678	185	10	-0.066	-0.066	PROPN
ijtc-678	185	11	,	,	PUNCT
ijtc-678	185	12	meaning	mean	VERB
ijtc-678	185	13	that	that	SCONJ
ijtc-678	185	14	the	the	DET
ijtc-678	185	15	leverage	leverage	NOUN
ijtc-678	185	16	and	and	CCONJ
ijtc-678	185	17	tax	tax	NOUN
ijtc-678	185	18	aggressiveness	aggressiveness	NOUN
ijtc-678	185	19	variables	variable	NOUN
ijtc-678	185	20	have	have	AUX
ijtc-678	185	21	decreased	decrease	VERB
ijtc-678	185	22	in	in	ADP
ijtc-678	185	23	value	value	NOUN
ijtc-678	185	24	-0.066	-0.066	PROPN
ijtc-678	185	25	.	.	PUNCT
ijtc-678	186	1	leverage	leverage	NOUN
ijtc-678	186	2	variable	variable	NOUN
ijtc-678	186	3	can	can	AUX
ijtc-678	186	4	moderate	moderate	VERB
ijtc-678	186	5	the	the	DET
ijtc-678	186	6	relationship	relationship	NOUN
ijtc-678	186	7	between	between	ADP
ijtc-678	186	8	capital	capital	NOUN
ijtc-678	186	9	intensity	intensity	NOUN
ijtc-678	186	10	and	and	CCONJ
ijtc-678	186	11	tax	tax	NOUN
ijtc-678	186	12	aggressiveness	aggressiveness	NOUN
ijtc-678	186	13	with	with	ADP
ijtc-678	186	14	a	a	DET
ijtc-678	186	15	value	value	NOUN
ijtc-678	186	16	of	of	ADP
ijtc-678	186	17	-0.093	-0.093	NOUN
ijtc-678	186	18	,	,	PUNCT
ijtc-678	186	19	meaning	mean	VERB
ijtc-678	186	20	that	that	SCONJ
ijtc-678	186	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-678	186	22	the	the	DET
ijtc-678	186	23	influence	influence	NOUN
ijtc-678	186	24	of	of	ADP
ijtc-678	186	25	capital	capital	NOUN
ijtc-678	186	26	intensity	intensity	NOUN
ijtc-678	186	27	,	,	PUNCT
ijtc-678	186	28	inventory	inventory	NOUN
ijtc-678	186	29	intensity	intensity	NOUN
ijtc-678	186	30	,	,	PUNCT
ijtc-678	186	31	and	and	CCONJ
ijtc-678	186	32	profitability	profitability	NOUN
ijtc-678	186	33	on	on	ADP
ijtc-678	186	34	tax	tax	NOUN
ijtc-678	186	35	aggressiveness	aggressiveness	NOUN
ijtc-678	186	36	with	with	ADP
ijtc-678	186	37	debt	debt	NOUN
ijtc-678	186	38	levels	level	NOUN
ijtc-678	186	39	as	as	ADP
ijtc-678	186	40	a	a	DET
ijtc-678	186	41	moderating	moderate	VERB
ijtc-678	186	42	variable	variable	ADJ
ijtc-678	186	43	fitriani	fitriani	NOUN
ijtc-678	186	44	and	and	CCONJ
ijtc-678	186	45	indrati	indrati	NOUN
ijtc-678	186	46	155	155	NUM
ijtc-678	186	47	|	|	CCONJ
ijtc-678	186	48	ilomata	ilomata	PROPN
ijtc-678	186	49	international	international	ADJ
ijtc-678	186	50	journal	journal	NOUN
ijtc-678	186	51	of	of	ADP
ijtc-678	186	52	tax	tax	PROPN
ijtc-678	186	53	&	&	CCONJ
ijtc-678	186	54	accounting	accounting	PROPN
ijtc-678	186	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	186	56	leverage	leverage	NOUN
ijtc-678	186	57	moderation	moderation	NOUN
ijtc-678	186	58	has	have	AUX
ijtc-678	186	59	decreased	decrease	VERB
ijtc-678	186	60	the	the	DET
ijtc-678	186	61	value	value	NOUN
ijtc-678	186	62	of	of	ADP
ijtc-678	186	63	-0.093	-0.093	PROPN
ijtc-678	186	64	on	on	ADP
ijtc-678	186	65	capital	capital	NOUN
ijtc-678	186	66	intensity	intensity	NOUN
ijtc-678	186	67	and	and	CCONJ
ijtc-678	186	68	tax	tax	NOUN
ijtc-678	186	69	aggressiveness	aggressiveness	NOUN
ijtc-678	186	70	,	,	PUNCT
ijtc-678	186	71	which	which	PRON
ijtc-678	186	72	indicates	indicate	VERB
ijtc-678	186	73	that	that	SCONJ
ijtc-678	186	74	the	the	DET
ijtc-678	186	75	coefficient	coefficient	NOUN
ijtc-678	186	76	is	be	AUX
ijtc-678	186	77	negative	negative	ADJ
ijtc-678	186	78	.	.	PUNCT
ijtc-678	187	1	the	the	DET
ijtc-678	187	2	leverage	leverage	NOUN
ijtc-678	187	3	variable	variable	NOUN
ijtc-678	187	4	moderates	moderate	VERB
ijtc-678	187	5	the	the	DET
ijtc-678	187	6	relationship	relationship	NOUN
ijtc-678	187	7	between	between	ADP
ijtc-678	187	8	inventory	inventory	NOUN
ijtc-678	187	9	intensity	intensity	NOUN
ijtc-678	187	10	and	and	CCONJ
ijtc-678	187	11	tax	tax	NOUN
ijtc-678	187	12	aggressiveness	aggressiveness	NOUN
ijtc-678	187	13	with	with	ADP
ijtc-678	187	14	a	a	DET
ijtc-678	187	15	value	value	NOUN
ijtc-678	187	16	of	of	ADP
ijtc-678	187	17	-0.024	-0.024	NUM
ijtc-678	187	18	,	,	PUNCT
ijtc-678	187	19	meaning	mean	VERB
ijtc-678	187	20	that	that	SCONJ
ijtc-678	187	21	leverage	leverage	NOUN
ijtc-678	187	22	moderation	moderation	NOUN
ijtc-678	187	23	has	have	AUX
ijtc-678	187	24	decreased	decrease	VERB
ijtc-678	187	25	by	by	ADP
ijtc-678	187	26	-0.024	-0.024	PUNCT
ijtc-678	187	27	on	on	ADP
ijtc-678	187	28	inventory	inventory	NOUN
ijtc-678	187	29	intensity	intensity	NOUN
ijtc-678	187	30	and	and	CCONJ
ijtc-678	187	31	tax	tax	NOUN
ijtc-678	187	32	aggressiveness	aggressiveness	NOUN
ijtc-678	187	33	,	,	PUNCT
ijtc-678	187	34	indicating	indicate	VERB
ijtc-678	187	35	that	that	SCONJ
ijtc-678	187	36	the	the	DET
ijtc-678	187	37	coefficient	coefficient	NOUN
ijtc-678	187	38	is	be	AUX
ijtc-678	187	39	negative	negative	ADJ
ijtc-678	187	40	.	.	PUNCT
ijtc-678	188	1	the	the	DET
ijtc-678	188	2	leverage	leverage	NOUN
ijtc-678	188	3	variable	variable	NOUN
ijtc-678	188	4	moderates	moderate	VERB
ijtc-678	188	5	the	the	DET
ijtc-678	188	6	relationship	relationship	NOUN
ijtc-678	188	7	between	between	ADP
ijtc-678	188	8	profitability	profitability	NOUN
ijtc-678	188	9	and	and	CCONJ
ijtc-678	188	10	tax	tax	NOUN
ijtc-678	188	11	aggressiveness	aggressiveness	NOUN
ijtc-678	188	12	with	with	ADP
ijtc-678	188	13	a	a	DET
ijtc-678	188	14	value	value	NOUN
ijtc-678	188	15	of	of	ADP
ijtc-678	188	16	0.372	0.372	NUM
ijtc-678	188	17	,	,	PUNCT
ijtc-678	188	18	meaning	mean	VERB
ijtc-678	188	19	that	that	SCONJ
ijtc-678	188	20	leverage	leverage	NOUN
ijtc-678	188	21	moderation	moderation	NOUN
ijtc-678	188	22	has	have	AUX
ijtc-678	188	23	increased	increase	VERB
ijtc-678	188	24	by	by	ADP
ijtc-678	188	25	0.372	0.372	NUM
ijtc-678	188	26	on	on	ADP
ijtc-678	188	27	profitability	profitability	NOUN
ijtc-678	188	28	and	and	CCONJ
ijtc-678	188	29	tax	tax	NOUN
ijtc-678	188	30	aggressiveness	aggressiveness	NOUN
ijtc-678	188	31	,	,	PUNCT
ijtc-678	188	32	which	which	PRON
ijtc-678	188	33	indicates	indicate	VERB
ijtc-678	188	34	that	that	SCONJ
ijtc-678	188	35	the	the	DET
ijtc-678	188	36	coefficient	coefficient	NOUN
ijtc-678	188	37	is	be	AUX
ijtc-678	188	38	positive	positive	ADJ
ijtc-678	188	39	.	.	PUNCT
ijtc-678	189	1	panel	panel	NOUN
ijtc-678	189	2	data	data	PROPN
ijtc-678	189	3	hypothesis	hypothesis	NOUN
ijtc-678	189	4	test	test	NOUN
ijtc-678	189	5	t	t	PROPN
ijtc-678	189	6	-	-	PUNCT
ijtc-678	189	7	test	test	NOUN
ijtc-678	189	8	(	(	PUNCT
ijtc-678	189	9	partial	partial	ADJ
ijtc-678	189	10	)	)	PUNCT
ijtc-678	189	11	the	the	DET
ijtc-678	189	12	t	t	PROPN
ijtc-678	189	13	(	(	PUNCT
ijtc-678	189	14	partial	partial	ADJ
ijtc-678	189	15	)	)	PUNCT
ijtc-678	189	16	statistical	statistical	ADJ
ijtc-678	189	17	test	test	NOUN
ijtc-678	189	18	has	have	VERB
ijtc-678	189	19	measurement	measurement	NOUN
ijtc-678	189	20	provisions	provision	NOUN
ijtc-678	189	21	,	,	PUNCT
ijtc-678	189	22	namely	namely	ADV
ijtc-678	189	23	the	the	DET
ijtc-678	189	24	prob	prob	ADJ
ijtc-678	189	25	value	value	NOUN
ijtc-678	189	26	.	.	PUNCT
ijtc-678	190	1	on	on	ADP
ijtc-678	190	2	eviews	eviews	PROPN
ijtc-678	190	3	research	research	NOUN
ijtc-678	190	4	<	<	NOUN
ijtc-678	190	5	0.05	0.05	NUM
ijtc-678	190	6	then	then	ADV
ijtc-678	190	7	the	the	DET
ijtc-678	190	8	variable	variable	NOUN
ijtc-678	190	9	is	be	AUX
ijtc-678	190	10	accepted	accept	VERB
ijtc-678	190	11	or	or	CCONJ
ijtc-678	190	12	significant	significant	ADJ
ijtc-678	190	13	,	,	PUNCT
ijtc-678	190	14	conversely	conversely	ADV
ijtc-678	190	15	if	if	SCONJ
ijtc-678	190	16	the	the	DET
ijtc-678	190	17	value	value	NOUN
ijtc-678	190	18	is	be	AUX
ijtc-678	190	19	>	>	X
ijtc-678	190	20	0.05	0.05	NUM
ijtc-678	190	21	then	then	ADV
ijtc-678	190	22	the	the	DET
ijtc-678	190	23	variable	variable	NOUN
ijtc-678	190	24	is	be	AUX
ijtc-678	190	25	rejected	reject	VERB
ijtc-678	190	26	or	or	CCONJ
ijtc-678	190	27	not	not	PART
ijtc-678	190	28	significant	significant	ADJ
ijtc-678	190	29	to	to	ADP
ijtc-678	190	30	y	y	PROPN
ijtc-678	190	31	or	or	CCONJ
ijtc-678	190	32	etr	etr	PROPN
ijtc-678	190	33	.	.	PUNCT
ijtc-678	191	1	based	base	VERB
ijtc-678	191	2	on	on	ADP
ijtc-678	191	3	the	the	DET
ijtc-678	191	4	results	result	NOUN
ijtc-678	191	5	of	of	ADP
ijtc-678	191	6	the	the	DET
ijtc-678	191	7	t	t	PROPN
ijtc-678	191	8	test	test	NOUN
ijtc-678	191	9	with	with	ADP
ijtc-678	191	10	a	a	DET
ijtc-678	191	11	significance	significance	NOUN
ijtc-678	191	12	level	level	NOUN
ijtc-678	191	13	of	of	ADP
ijtc-678	191	14	0.05	0.05	NUM
ijtc-678	191	15	,	,	PUNCT
ijtc-678	191	16	this	this	DET
ijtc-678	191	17	table	table	NOUN
ijtc-678	191	18	displays	display	VERB
ijtc-678	191	19	the	the	DET
ijtc-678	191	20	t	t	NOUN
ijtc-678	191	21	-	-	PUNCT
ijtc-678	191	22	statistic	statistic	NOUN
ijtc-678	191	23	value	value	NOUN
ijtc-678	191	24	and	and	CCONJ
ijtc-678	191	25	the	the	DET
ijtc-678	191	26	prob	prob	ADJ
ijtc-678	191	27	value	value	NOUN
ijtc-678	191	28	for	for	ADP
ijtc-678	191	29	the	the	DET
ijtc-678	191	30	capital	capital	NOUN
ijtc-678	191	31	intensity	intensity	NOUN
ijtc-678	191	32	variable	variable	NOUN
ijtc-678	191	33	.	.	PUNCT
ijtc-678	192	1	etr	etr	PROPN
ijtc-678	192	2	yields	yield	VERB
ijtc-678	192	3	a	a	DET
ijtc-678	192	4	value	value	NOUN
ijtc-678	192	5	of	of	ADP
ijtc-678	192	6	0.0330	0.0330	NUM
ijtc-678	192	7	0.05	0.05	NUM
ijtc-678	192	8	with	with	ADP
ijtc-678	192	9	t	t	PROPN
ijtc-678	192	10	count	count	NOUN
ijtc-678	192	11	(	(	PUNCT
ijtc-678	192	12	2.170185	2.170185	NUM
ijtc-678	192	13	)	)	PUNCT
ijtc-678	192	14	>	>	PUNCT
ijtc-678	192	15	t	t	PROPN
ijtc-678	192	16	table	table	NOUN
ijtc-678	192	17	(	(	PUNCT
ijtc-678	192	18	1.19900	1.19900	NUM
ijtc-678	192	19	)	)	PUNCT
ijtc-678	192	20	,	,	PUNCT
ijtc-678	192	21	so	so	ADV
ijtc-678	192	22	h1	h1	PROPN
ijtc-678	192	23	is	be	AUX
ijtc-678	192	24	acceptable	acceptable	ADJ
ijtc-678	192	25	,	,	PUNCT
ijtc-678	192	26	i.e.	i.e.	X
ijtc-678	192	27	capital	capital	NOUN
ijtc-678	192	28	intensity	intensity	NOUN
ijtc-678	192	29	has	have	VERB
ijtc-678	192	30	a	a	DET
ijtc-678	192	31	positive	positive	ADJ
ijtc-678	192	32	effect	effect	NOUN
ijtc-678	192	33	on	on	ADP
ijtc-678	192	34	tax	tax	NOUN
ijtc-678	192	35	aggression	aggression	NOUN
ijtc-678	192	36	.	.	PUNCT
ijtc-678	193	1	in	in	ADP
ijtc-678	193	2	the	the	DET
ijtc-678	193	3	inventory	inventory	NOUN
ijtc-678	193	4	intensity	intensity	NOUN
ijtc-678	193	5	t	t	PROPN
ijtc-678	193	6	-	-	PUNCT
ijtc-678	193	7	statistic	statistic	NOUN
ijtc-678	193	8	and	and	CCONJ
ijtc-678	193	9	probability	probability	NOUN
ijtc-678	193	10	values	value	NOUN
ijtc-678	193	11	.	.	PUNCT
ijtc-678	194	1	etr	etr	PROPN
ijtc-678	194	2	yields	yield	VERB
ijtc-678	194	3	a	a	DET
ijtc-678	194	4	value	value	NOUN
ijtc-678	194	5	of	of	ADP
ijtc-678	194	6	0.1277	0.1277	NUM
ijtc-678	194	7	>	>	SYM
ijtc-678	194	8	0.05	0.05	NUM
ijtc-678	194	9	with	with	ADP
ijtc-678	194	10	t	t	PROPN
ijtc-678	194	11	count	count	NOUN
ijtc-678	194	12	(	(	PUNCT
ijtc-678	194	13	1.539236	1.539236	NUM
ijtc-678	194	14	)	)	PUNCT
ijtc-678	194	15	t	t	NOUN
ijtc-678	194	16	table	table	NOUN
ijtc-678	194	17	(	(	PUNCT
ijtc-678	194	18	1.9900	1.9900	NUM
ijtc-678	194	19	)	)	PUNCT
ijtc-678	194	20	,	,	PUNCT
ijtc-678	194	21	hence	hence	ADV
ijtc-678	194	22	h2	h2	PROPN
ijtc-678	194	23	is	be	AUX
ijtc-678	194	24	rejected	reject	VERB
ijtc-678	194	25	,	,	PUNCT
ijtc-678	194	26	i.e.	i.e.	X
ijtc-678	194	27	inventory	inventory	NOUN
ijtc-678	194	28	intensity	intensity	NOUN
ijtc-678	194	29	has	have	VERB
ijtc-678	194	30	no	no	DET
ijtc-678	194	31	significant	significant	ADJ
ijtc-678	194	32	effect	effect	NOUN
ijtc-678	194	33	on	on	ADP
ijtc-678	194	34	tax	tax	NOUN
ijtc-678	194	35	aggressiveness	aggressiveness	NOUN
ijtc-678	194	36	.	.	PUNCT
ijtc-678	195	1	then	then	ADV
ijtc-678	195	2	,	,	PUNCT
ijtc-678	195	3	based	base	VERB
ijtc-678	195	4	on	on	ADP
ijtc-678	195	5	the	the	DET
ijtc-678	195	6	value	value	NOUN
ijtc-678	195	7	of	of	ADP
ijtc-678	195	8	the	the	DET
ijtc-678	195	9	t	t	NOUN
ijtc-678	195	10	-	-	PUNCT
ijtc-678	195	11	statistic	statistic	NOUN
ijtc-678	195	12	variable	variable	NOUN
ijtc-678	195	13	,	,	PUNCT
ijtc-678	195	14	profitability	profitability	NOUN
ijtc-678	195	15	and	and	CCONJ
ijtc-678	195	16	probability	probability	NOUN
ijtc-678	195	17	are	be	AUX
ijtc-678	195	18	determined	determine	VERB
ijtc-678	195	19	.	.	PUNCT
ijtc-678	196	1	etr	etr	PROPN
ijtc-678	196	2	produces	produce	VERB
ijtc-678	196	3	a	a	DET
ijtc-678	196	4	result	result	NOUN
ijtc-678	196	5	of	of	ADP
ijtc-678	196	6	0.000	0.000	NUM
ijtc-678	196	7	0.05	0.05	NUM
ijtc-678	196	8	with	with	ADP
ijtc-678	196	9	t	t	PROPN
ijtc-678	196	10	count	count	NOUN
ijtc-678	196	11	(	(	PUNCT
ijtc-678	196	12	4.991810	4.991810	NUM
ijtc-678	196	13	)	)	PUNCT
ijtc-678	196	14	>	>	PUNCT
ijtc-678	196	15	t	t	PROPN
ijtc-678	196	16	table	table	NOUN
ijtc-678	196	17	(	(	PUNCT
ijtc-678	196	18	1.9900	1.9900	NUM
ijtc-678	196	19	)	)	PUNCT
ijtc-678	196	20	,	,	PUNCT
ijtc-678	196	21	so	so	CCONJ
ijtc-678	196	22	h3	h3	NOUN
ijtc-678	196	23	is	be	AUX
ijtc-678	196	24	acceptable	acceptable	ADJ
ijtc-678	196	25	,	,	PUNCT
ijtc-678	196	26	i.e.	i.e.	X
ijtc-678	196	27	profitability	profitability	NOUN
ijtc-678	196	28	has	have	VERB
ijtc-678	196	29	a	a	DET
ijtc-678	196	30	favorable	favorable	ADJ
ijtc-678	196	31	influence	influence	NOUN
ijtc-678	196	32	on	on	ADP
ijtc-678	196	33	tax	tax	NOUN
ijtc-678	196	34	aggression	aggression	NOUN
ijtc-678	196	35	.	.	PUNCT
ijtc-678	197	1	table	table	NOUN
ijtc-678	197	2	3	3	NUM
ijtc-678	197	3	.	.	PUNCT
ijtc-678	197	4	research	research	NOUN
ijtc-678	197	5	model	model	NOUN
ijtc-678	197	6	hypothesis	hypothesis	NOUN
ijtc-678	197	7	test	test	NOUN
ijtc-678	197	8	results	result	VERB
ijtc-678	197	9	hypothesis	hypothesis	NOUN
ijtc-678	197	10	statement	statement	NOUN
ijtc-678	197	11	results	result	VERB
ijtc-678	197	12	positive	positive	ADJ
ijtc-678	197	13	/	/	SYM
ijtc-678	197	14	negative	negative	ADJ
ijtc-678	197	15	decision	decision	NOUN
ijtc-678	197	16	h1	h1	NOUN
ijtc-678	197	17	capital	capital	NOUN
ijtc-678	197	18	intensity	intensity	NOUN
ijtc-678	197	19	has	have	VERB
ijtc-678	197	20	a	a	DET
ijtc-678	197	21	positive	positive	ADJ
ijtc-678	197	22	effect	effect	NOUN
ijtc-678	197	23	on	on	ADP
ijtc-678	197	24	tax	tax	NOUN
ijtc-678	197	25	aggressiveness	aggressiveness	NOUN
ijtc-678	197	26	t	t	PROPN
ijtc-678	197	27	compute	compute	PROPN
ijtc-678	197	28	>	>	X
ijtc-678	197	29	t	t	PROPN
ijtc-678	197	30	table	table	NOUN
ijtc-678	197	31	2.170185	2.170185	NUM
ijtc-678	197	32	>	>	SYM
ijtc-678	197	33	1.9900	1.9900	NUM
ijtc-678	197	34	prob	prob	NOUN
ijtc-678	197	35	value	value	NOUN
ijtc-678	197	36	<	<	X
ijtc-678	197	37	0.05	0.05	NUM
ijtc-678	197	38	0.0330	0.0330	NUM
ijtc-678	197	39	<	<	X
ijtc-678	197	40	0.05	0.05	NUM
ijtc-678	197	41	positive	positive	ADJ
ijtc-678	197	42	hypothesis	hypothesis	NOUN
ijtc-678	197	43	accepted	accept	VERB
ijtc-678	197	44	h2	h2	NOUN
ijtc-678	197	45	inventory	inventory	NOUN
ijtc-678	197	46	intensity	intensity	NOUN
ijtc-678	197	47	has	have	VERB
ijtc-678	197	48	a	a	DET
ijtc-678	197	49	positive	positive	ADJ
ijtc-678	197	50	effect	effect	NOUN
ijtc-678	197	51	on	on	ADP
ijtc-678	197	52	tax	tax	NOUN
ijtc-678	197	53	aggressiveness	aggressiveness	NOUN
ijtc-678	197	54	t	t	PROPN
ijtc-678	197	55	count	count	VERB
ijtc-678	197	56	<	<	X
ijtc-678	197	57	t	t	PROPN
ijtc-678	197	58	table	table	NOUN
ijtc-678	197	59	1.539236	1.539236	NUM
ijtc-678	197	60	<	<	X
ijtc-678	197	61	1.9900	1.9900	NUM
ijtc-678	197	62	prob	prob	NOUN
ijtc-678	197	63	value	value	NOUN
ijtc-678	197	64	>	>	X
ijtc-678	197	65	0.05	0.05	NUM
ijtc-678	197	66	0.1277	0.1277	NUM
ijtc-678	197	67	>	>	SYM
ijtc-678	197	68	0.05	0.05	NUM
ijtc-678	197	69	negative	negative	ADJ
ijtc-678	197	70	hypothesis	hypothesis	NOUN
ijtc-678	197	71	rejected	reject	VERB
ijtc-678	197	72	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	197	73	the	the	DET
ijtc-678	197	74	influence	influence	NOUN
ijtc-678	197	75	of	of	ADP
ijtc-678	197	76	capital	capital	NOUN
ijtc-678	197	77	intensity	intensity	NOUN
ijtc-678	197	78	,	,	PUNCT
ijtc-678	197	79	inventory	inventory	NOUN
ijtc-678	197	80	intensity	intensity	NOUN
ijtc-678	197	81	,	,	PUNCT
ijtc-678	197	82	and	and	CCONJ
ijtc-678	197	83	profitability	profitability	NOUN
ijtc-678	197	84	on	on	ADP
ijtc-678	197	85	tax	tax	NOUN
ijtc-678	197	86	aggressiveness	aggressiveness	NOUN
ijtc-678	197	87	with	with	ADP
ijtc-678	197	88	debt	debt	NOUN
ijtc-678	197	89	levels	level	NOUN
ijtc-678	197	90	as	as	ADP
ijtc-678	197	91	a	a	DET
ijtc-678	197	92	moderating	moderate	VERB
ijtc-678	197	93	variable	variable	ADJ
ijtc-678	197	94	fitriani	fitriani	NOUN
ijtc-678	197	95	and	and	CCONJ
ijtc-678	197	96	indrati	indrati	NOUN
ijtc-678	197	97	156	156	NUM
ijtc-678	197	98	|	|	ADV
ijtc-678	197	99	ilomata	ilomata	NOUN
ijtc-678	197	100	international	international	ADJ
ijtc-678	197	101	journal	journal	NOUN
ijtc-678	197	102	of	of	ADP
ijtc-678	197	103	tax	tax	PROPN
ijtc-678	197	104	&	&	CCONJ
ijtc-678	197	105	accounting	accounting	PROPN
ijtc-678	197	106	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	197	107	hypothesis	hypothesis	NOUN
ijtc-678	197	108	statement	statement	NOUN
ijtc-678	197	109	results	result	VERB
ijtc-678	197	110	positive	positive	ADJ
ijtc-678	197	111	/	/	SYM
ijtc-678	197	112	negative	negative	ADJ
ijtc-678	197	113	decision	decision	NOUN
ijtc-678	197	114	h3	h3	NOUN
ijtc-678	197	115	profitability	profitability	NOUN
ijtc-678	197	116	has	have	VERB
ijtc-678	197	117	a	a	DET
ijtc-678	197	118	positive	positive	ADJ
ijtc-678	197	119	effect	effect	NOUN
ijtc-678	197	120	on	on	ADP
ijtc-678	197	121	tax	tax	NOUN
ijtc-678	197	122	aggressiveness	aggressiveness	NOUN
ijtc-678	197	123	t	t	PROPN
ijtc-678	197	124	compute	compute	PROPN
ijtc-678	197	125	>	>	X
ijtc-678	197	126	t	t	PROPN
ijtc-678	197	127	table	table	NOUN
ijtc-678	197	128	4.991810	4.991810	NUM
ijtc-678	197	129	>	>	SYM
ijtc-678	197	130	1.9900	1.9900	NUM
ijtc-678	197	131	prob	prob	NOUN
ijtc-678	197	132	value	value	NOUN
ijtc-678	197	133	<	<	X
ijtc-678	197	134	0.05	0.05	NUM
ijtc-678	197	135	0.000	0.000	NUM
ijtc-678	197	136	<	<	X
ijtc-678	197	137	0.05	0.05	NUM
ijtc-678	197	138	positive	positive	ADJ
ijtc-678	197	139	hypothesis	hypothesis	NOUN
ijtc-678	197	140	accepted	accept	VERB
ijtc-678	197	141	h4	h4	NOUN
ijtc-678	197	142	leverage	leverage	NOUN
ijtc-678	197	143	positively	positively	ADV
ijtc-678	197	144	moderates	moderate	VERB
ijtc-678	197	145	the	the	DET
ijtc-678	197	146	relationship	relationship	NOUN
ijtc-678	197	147	between	between	ADP
ijtc-678	197	148	capital	capital	NOUN
ijtc-678	197	149	intensity	intensity	NOUN
ijtc-678	197	150	and	and	CCONJ
ijtc-678	197	151	tax	tax	NOUN
ijtc-678	197	152	aggressiveness	aggressiveness	NOUN
ijtc-678	197	153	t	t	PROPN
ijtc-678	197	154	compute	compute	PROPN
ijtc-678	197	155	>	>	X
ijtc-678	197	156	t	t	PROPN
ijtc-678	197	157	table	table	NOUN
ijtc-678	197	158	-1.863317	-1.863317	NOUN
ijtc-678	197	159	<	<	X
ijtc-678	197	160	1.9900	1.9900	NUM
ijtc-678	197	161	prob	prob	NOUN
ijtc-678	197	162	value	value	NOUN
ijtc-678	197	163	>	>	X
ijtc-678	197	164	0.05	0.05	NUM
ijtc-678	197	165	0.0660	0.0660	NUM
ijtc-678	197	166	>	>	SYM
ijtc-678	197	167	0.05	0.05	NUM
ijtc-678	197	168	negative	negative	ADJ
ijtc-678	197	169	hypothesis	hypothesis	NOUN
ijtc-678	197	170	rejected	reject	VERB
ijtc-678	197	171	h5	h5	NOUN
ijtc-678	197	172	leverage	leverage	NOUN
ijtc-678	197	173	positively	positively	ADV
ijtc-678	197	174	moderates	moderate	VERB
ijtc-678	197	175	the	the	DET
ijtc-678	197	176	relationship	relationship	NOUN
ijtc-678	197	177	between	between	ADP
ijtc-678	197	178	inventory	inventory	NOUN
ijtc-678	197	179	intensity	intensity	NOUN
ijtc-678	197	180	and	and	CCONJ
ijtc-678	197	181	tax	tax	NOUN
ijtc-678	197	182	aggressiveness	aggressiveness	NOUN
ijtc-678	197	183	t	t	PROPN
ijtc-678	197	184	compute	compute	PROPN
ijtc-678	197	185	>	>	X
ijtc-678	197	186	t	t	PROPN
ijtc-678	197	187	table	table	NOUN
ijtc-678	197	188	-0.761014	-0.761014	VERB
ijtc-678	198	1	<	<	X
ijtc-678	198	2	1.9900	1.9900	NUM
ijtc-678	198	3	prob	prob	NOUN
ijtc-678	198	4	value	value	NOUN
ijtc-678	198	5	>	>	X
ijtc-678	198	6	0.05	0.05	NUM
ijtc-678	198	7	0.4489	0.4489	NUM
ijtc-678	198	8	>	>	SYM
ijtc-678	198	9	0.05	0.05	NUM
ijtc-678	198	10	negative	negative	ADJ
ijtc-678	198	11	hypothesis	hypothesis	NOUN
ijtc-678	198	12	rejected	reject	VERB
ijtc-678	198	13	h6	h6	PROPN
ijtc-678	198	14	leverage	leverage	NOUN
ijtc-678	198	15	positively	positively	ADV
ijtc-678	198	16	moderates	moderate	VERB
ijtc-678	198	17	the	the	DET
ijtc-678	198	18	relationship	relationship	NOUN
ijtc-678	198	19	between	between	ADP
ijtc-678	198	20	profitability	profitability	NOUN
ijtc-678	198	21	and	and	CCONJ
ijtc-678	198	22	tax	tax	NOUN
ijtc-678	198	23	aggressiveness	aggressiveness	NOUN
ijtc-678	198	24	t	t	PROPN
ijtc-678	198	25	compute	compute	PROPN
ijtc-678	198	26	>	>	X
ijtc-678	198	27	t	t	PROPN
ijtc-678	198	28	table	table	NOUN
ijtc-678	198	29	2.492821	2.492821	NUM
ijtc-678	198	30	>	>	SYM
ijtc-678	198	31	1.9900	1.9900	NUM
ijtc-678	198	32	prob	prob	NOUN
ijtc-678	198	33	value	value	NOUN
ijtc-678	198	34	<	<	X
ijtc-678	198	35	0.05	0.05	NUM
ijtc-678	198	36	0.0147	0.0147	NUM
ijtc-678	198	37	<	<	X
ijtc-678	198	38	0.05	0.05	NUM
ijtc-678	198	39	positive	positive	ADJ
ijtc-678	198	40	hypothesis	hypothesis	NOUN
ijtc-678	198	41	accepted	accept	VERB
ijtc-678	198	42	source	source	NOUN
ijtc-678	198	43	:	:	PUNCT
ijtc-678	198	44	data	datum	NOUN
ijtc-678	198	45	proceed	proceed	VERB
ijtc-678	198	46	test	test	NOUN
ijtc-678	198	47	eviews	eview	NOUN
ijtc-678	198	48	for	for	ADP
ijtc-678	198	49	moderation	moderation	NOUN
ijtc-678	198	50	moderation	moderation	NOUN
ijtc-678	198	51	can	can	AUX
ijtc-678	198	52	be	be	AUX
ijtc-678	198	53	examined	examine	VERB
ijtc-678	198	54	by	by	ADP
ijtc-678	198	55	searching	search	VERB
ijtc-678	198	56	for	for	ADP
ijtc-678	198	57	significant	significant	ADJ
ijtc-678	198	58	interactions	interaction	NOUN
ijtc-678	198	59	between	between	ADP
ijtc-678	198	60	the	the	DET
ijtc-678	198	61	moderating	moderate	VERB
ijtc-678	198	62	variable	variable	NOUN
ijtc-678	198	63	(	(	PUNCT
ijtc-678	198	64	z	z	NOUN
ijtc-678	198	65	)	)	PUNCT
ijtc-678	198	66	and	and	CCONJ
ijtc-678	198	67	the	the	DET
ijtc-678	198	68	independent	independent	ADJ
ijtc-678	198	69	variable	variable	NOUN
ijtc-678	198	70	(	(	PUNCT
ijtc-678	198	71	iv	iv	X
ijtc-678	198	72	)	)	PUNCT
ijtc-678	198	73	(	(	PUNCT
ijtc-678	198	74	x	x	NOUN
ijtc-678	198	75	)	)	PUNCT
ijtc-678	198	76	.	.	PUNCT
ijtc-678	199	1	notably	notably	ADV
ijtc-678	199	2	,	,	PUNCT
ijtc-678	199	3	it	it	PRON
ijtc-678	199	4	is	be	AUX
ijtc-678	199	5	essential	essential	ADJ
ijtc-678	199	6	to	to	PART
ijtc-678	199	7	mean	mean	VERB
ijtc-678	199	8	-	-	PUNCT
ijtc-678	199	9	center	center	NOUN
ijtc-678	199	10	both	both	CCONJ
ijtc-678	199	11	your	your	PRON
ijtc-678	199	12	moderator	moderator	NOUN
ijtc-678	199	13	and	and	CCONJ
ijtc-678	199	14	your	your	PRON
ijtc-678	199	15	dependent	dependent	ADJ
ijtc-678	199	16	variable	variable	NOUN
ijtc-678	199	17	in	in	ADP
ijtc-678	199	18	order	order	NOUN
ijtc-678	199	19	to	to	PART
ijtc-678	199	20	reduce	reduce	VERB
ijtc-678	199	21	multicolinearity	multicolinearity	NOUN
ijtc-678	199	22	and	and	CCONJ
ijtc-678	199	23	facilitate	facilitate	NOUN
ijtc-678	199	24	interpretation	interpretation	NOUN
ijtc-678	199	25	.	.	PUNCT
ijtc-678	200	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	200	2	the	the	DET
ijtc-678	200	3	influence	influence	NOUN
ijtc-678	200	4	of	of	ADP
ijtc-678	200	5	capital	capital	NOUN
ijtc-678	200	6	intensity	intensity	NOUN
ijtc-678	200	7	,	,	PUNCT
ijtc-678	200	8	inventory	inventory	NOUN
ijtc-678	200	9	intensity	intensity	NOUN
ijtc-678	200	10	,	,	PUNCT
ijtc-678	200	11	and	and	CCONJ
ijtc-678	200	12	profitability	profitability	NOUN
ijtc-678	200	13	on	on	ADP
ijtc-678	200	14	tax	tax	NOUN
ijtc-678	200	15	aggressiveness	aggressiveness	NOUN
ijtc-678	200	16	with	with	ADP
ijtc-678	200	17	debt	debt	NOUN
ijtc-678	200	18	levels	level	NOUN
ijtc-678	200	19	as	as	ADP
ijtc-678	200	20	a	a	DET
ijtc-678	200	21	moderating	moderate	VERB
ijtc-678	200	22	variable	variable	ADJ
ijtc-678	200	23	fitriani	fitriani	NOUN
ijtc-678	200	24	and	and	CCONJ
ijtc-678	200	25	indrati	indrati	NOUN
ijtc-678	200	26	157	157	NUM
ijtc-678	200	27	|	|	CCONJ
ijtc-678	200	28	ilomata	ilomata	PROPN
ijtc-678	200	29	international	international	ADJ
ijtc-678	200	30	journal	journal	NOUN
ijtc-678	200	31	of	of	ADP
ijtc-678	200	32	tax	tax	PROPN
ijtc-678	200	33	&	&	CCONJ
ijtc-678	200	34	accounting	account	VERB
ijtc-678	200	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	200	36	table	table	NOUN
ijtc-678	200	37	4	4	NUM
ijtc-678	200	38	.	.	PUNCT
ijtc-678	200	39	moderation	moderation	NOUN
ijtc-678	200	40	test	test	NOUN
ijtc-678	200	41	source	source	NOUN
ijtc-678	200	42	:	:	PUNCT
ijtc-678	200	43	data	datum	NOUN
ijtc-678	200	44	proceed	proceed	VERB
ijtc-678	200	45	the	the	DET
ijtc-678	200	46	results	result	NOUN
ijtc-678	200	47	from	from	ADP
ijtc-678	200	48	the	the	DET
ijtc-678	200	49	eview	eview	PROPN
ijtc-678	200	50	table	table	NOUN
ijtc-678	200	51	above	above	ADP
ijtc-678	200	52	show	show	VERB
ijtc-678	200	53	that	that	SCONJ
ijtc-678	200	54	the	the	DET
ijtc-678	200	55	prob	prob	NOUN
ijtc-678	200	56	of	of	ADP
ijtc-678	200	57	the	the	DET
ijtc-678	200	58	calculation	calculation	NOUN
ijtc-678	200	59	between	between	ADP
ijtc-678	200	60	capital	capital	NOUN
ijtc-678	200	61	intensity	intensity	NOUN
ijtc-678	200	62	and	and	CCONJ
ijtc-678	200	63	leverage	leverage	NOUN
ijtc-678	200	64	or	or	CCONJ
ijtc-678	200	65	proxied	proxie	VERB
ijtc-678	200	66	in	in	ADP
ijtc-678	200	67	der1	der1	NOUN
ijtc-678	200	68	has	have	VERB
ijtc-678	200	69	a	a	DET
ijtc-678	200	70	value	value	NOUN
ijtc-678	200	71	of	of	ADP
ijtc-678	200	72	0.0660	0.0660	NUM
ijtc-678	200	73	>	>	X
ijtc-678	200	74	0.05	0.05	NUM
ijtc-678	200	75	,	,	PUNCT
ijtc-678	200	76	so	so	SCONJ
ijtc-678	200	77	according	accord	VERB
ijtc-678	200	78	to	to	ADP
ijtc-678	200	79	the	the	DET
ijtc-678	200	80	calculation	calculation	NOUN
ijtc-678	200	81	results	result	VERB
ijtc-678	200	82	it	it	PRON
ijtc-678	200	83	is	be	AUX
ijtc-678	200	84	concluded	conclude	VERB
ijtc-678	200	85	that	that	SCONJ
ijtc-678	200	86	the	the	DET
ijtc-678	200	87	leverage	leverage	NOUN
ijtc-678	200	88	relationship	relationship	NOUN
ijtc-678	200	89	(	(	PUNCT
ijtc-678	200	90	z	z	NOUN
ijtc-678	200	91	)	)	PUNCT
ijtc-678	200	92	can	can	AUX
ijtc-678	200	93	not	not	PART
ijtc-678	200	94	moderate	moderate	VERB
ijtc-678	200	95	capital	capital	NOUN
ijtc-678	200	96	intensity	intensity	NOUN
ijtc-678	200	97	(	(	PUNCT
ijtc-678	200	98	x1	x1	PROPN
ijtc-678	200	99	)	)	PUNCT
ijtc-678	200	100	on	on	ADP
ijtc-678	200	101	tax	tax	NOUN
ijtc-678	200	102	aggressiveness	aggressiveness	NOUN
ijtc-678	200	103	(	(	PUNCT
ijtc-678	200	104	y	y	NOUN
ijtc-678	200	105	)	)	PUNCT
ijtc-678	200	106	.	.	PUNCT
ijtc-678	201	1	thus	thus	ADV
ijtc-678	201	2	the	the	DET
ijtc-678	201	3	h4	h4	PROPN
ijtc-678	201	4	hypothesis	hypothesis	NOUN
ijtc-678	201	5	is	be	AUX
ijtc-678	201	6	rejected	reject	VERB
ijtc-678	201	7	and	and	CCONJ
ijtc-678	201	8	the	the	DET
ijtc-678	201	9	data	datum	NOUN
ijtc-678	201	10	does	do	AUX
ijtc-678	201	11	not	not	PART
ijtc-678	201	12	support	support	VERB
ijtc-678	201	13	the	the	DET
ijtc-678	201	14	model	model	NOUN
ijtc-678	201	15	.	.	PUNCT
ijtc-678	202	1	table	table	NOUN
ijtc-678	202	2	5	5	NUM
ijtc-678	202	3	.	.	PUNCT
ijtc-678	202	4	moderation	moderation	NOUN
ijtc-678	202	5	test	test	NOUN
ijtc-678	202	6	source	source	NOUN
ijtc-678	202	7	:	:	PUNCT
ijtc-678	202	8	data	datum	NOUN
ijtc-678	202	9	proceed	proceed	VERB
ijtc-678	202	10	the	the	DET
ijtc-678	202	11	results	result	NOUN
ijtc-678	202	12	from	from	ADP
ijtc-678	202	13	the	the	DET
ijtc-678	202	14	eview	eview	PROPN
ijtc-678	202	15	table	table	NOUN
ijtc-678	202	16	above	above	ADP
ijtc-678	202	17	show	show	VERB
ijtc-678	202	18	that	that	SCONJ
ijtc-678	202	19	the	the	DET
ijtc-678	202	20	prob	prob	NOUN
ijtc-678	202	21	of	of	ADP
ijtc-678	202	22	the	the	DET
ijtc-678	202	23	calculation	calculation	NOUN
ijtc-678	202	24	between	between	ADP
ijtc-678	202	25	inventory	inventory	NOUN
ijtc-678	202	26	intensity	intensity	NOUN
ijtc-678	202	27	and	and	CCONJ
ijtc-678	202	28	leverage	leverage	NOUN
ijtc-678	202	29	or	or	CCONJ
ijtc-678	202	30	proxied	proxie	VERB
ijtc-678	202	31	in	in	ADP
ijtc-678	202	32	der2	der2	PROPN
ijtc-678	202	33	has	have	VERB
ijtc-678	202	34	a	a	DET
ijtc-678	202	35	value	value	NOUN
ijtc-678	202	36	of	of	ADP
ijtc-678	202	37	0.4489	0.4489	NUM
ijtc-678	202	38	>	>	X
ijtc-678	202	39	0.05	0.05	NUM
ijtc-678	202	40	,	,	PUNCT
ijtc-678	202	41	so	so	SCONJ
ijtc-678	202	42	according	accord	VERB
ijtc-678	202	43	to	to	ADP
ijtc-678	202	44	the	the	DET
ijtc-678	202	45	calculation	calculation	NOUN
ijtc-678	202	46	results	result	VERB
ijtc-678	202	47	it	it	PRON
ijtc-678	202	48	is	be	AUX
ijtc-678	202	49	concluded	conclude	VERB
ijtc-678	202	50	that	that	SCONJ
ijtc-678	202	51	the	the	DET
ijtc-678	202	52	leverage	leverage	NOUN
ijtc-678	202	53	relationship	relationship	NOUN
ijtc-678	202	54	(	(	PUNCT
ijtc-678	202	55	z	z	NOUN
ijtc-678	202	56	)	)	PUNCT
ijtc-678	202	57	can	can	AUX
ijtc-678	202	58	not	not	PART
ijtc-678	202	59	moderate	moderate	VERB
ijtc-678	202	60	inventory	inventory	NOUN
ijtc-678	202	61	intensity	intensity	NOUN
ijtc-678	202	62	(	(	PUNCT
ijtc-678	202	63	x2	x2	PROPN
ijtc-678	202	64	)	)	PUNCT
ijtc-678	202	65	on	on	ADP
ijtc-678	202	66	tax	tax	NOUN
ijtc-678	202	67	aggressiveness	aggressiveness	NOUN
ijtc-678	202	68	(	(	PUNCT
ijtc-678	202	69	y	y	NOUN
ijtc-678	202	70	)	)	PUNCT
ijtc-678	202	71	.	.	PUNCT
ijtc-678	203	1	thus	thus	ADV
ijtc-678	203	2	the	the	DET
ijtc-678	203	3	h5	h5	PROPN
ijtc-678	203	4	hypothesis	hypothesis	NOUN
ijtc-678	203	5	is	be	AUX
ijtc-678	203	6	rejected	reject	VERB
ijtc-678	203	7	and	and	CCONJ
ijtc-678	203	8	the	the	DET
ijtc-678	203	9	data	datum	NOUN
ijtc-678	203	10	does	do	AUX
ijtc-678	203	11	not	not	PART
ijtc-678	203	12	support	support	VERB
ijtc-678	203	13	the	the	DET
ijtc-678	203	14	model	model	NOUN
ijtc-678	203	15	.	.	PUNCT
ijtc-678	204	1	table	table	NOUN
ijtc-678	204	2	6	6	NUM
ijtc-678	204	3	.	.	PUNCT
ijtc-678	204	4	moderation	moderation	NOUN
ijtc-678	204	5	test	test	NOUN
ijtc-678	204	6	source	source	NOUN
ijtc-678	204	7	:	:	PUNCT
ijtc-678	204	8	data	datum	NOUN
ijtc-678	204	9	proceed	proceed	VERB
ijtc-678	204	10	the	the	DET
ijtc-678	204	11	results	result	NOUN
ijtc-678	204	12	from	from	ADP
ijtc-678	204	13	the	the	DET
ijtc-678	204	14	eview	eview	PROPN
ijtc-678	204	15	table	table	NOUN
ijtc-678	204	16	above	above	ADP
ijtc-678	204	17	show	show	VERB
ijtc-678	204	18	that	that	SCONJ
ijtc-678	204	19	the	the	DET
ijtc-678	204	20	prob	prob	NOUN
ijtc-678	204	21	of	of	ADP
ijtc-678	204	22	the	the	DET
ijtc-678	204	23	calculation	calculation	NOUN
ijtc-678	204	24	between	between	ADP
ijtc-678	204	25	profitability	profitability	NOUN
ijtc-678	204	26	and	and	CCONJ
ijtc-678	204	27	leverage	leverage	NOUN
ijtc-678	204	28	or	or	CCONJ
ijtc-678	204	29	is	be	AUX
ijtc-678	204	30	proxied	proxie	VERB
ijtc-678	204	31	in	in	ADP
ijtc-678	204	32	der3	der3	PROPN
ijtc-678	204	33	which	which	PRON
ijtc-678	204	34	has	have	VERB
ijtc-678	204	35	a	a	DET
ijtc-678	204	36	value	value	NOUN
ijtc-678	204	37	of	of	ADP
ijtc-678	204	38	0.0147	0.0147	NUM
ijtc-678	204	39	<	<	X
ijtc-678	204	40	0.05	0.05	NUM
ijtc-678	204	41	,	,	PUNCT
ijtc-678	204	42	then	then	ADV
ijtc-678	204	43	according	accord	VERB
ijtc-678	204	44	to	to	ADP
ijtc-678	204	45	the	the	DET
ijtc-678	204	46	variable	variable	ADJ
ijtc-678	204	47	coefficient	coefficient	NOUN
ijtc-678	204	48	std	std	NOUN
ijtc-678	204	49	.	.	NOUN
ijtc-678	204	50	error	error	NOUN
ijtc-678	204	51	t	t	NOUN
ijtc-678	204	52	-	-	PUNCT
ijtc-678	204	53	statistic	statistic	NOUN
ijtc-678	204	54	prob	prob	NOUN
ijtc-678	204	55	.	.	PUNCT
ijtc-678	205	1	c	c	PROPN
ijtc-678	205	2	-1.194476	-1.194476	PROPN
ijtc-678	206	1	0.114916	0.114916	NUM
ijtc-678	206	2	-10.39434	-10.39434	SYM
ijtc-678	206	3	0.0000	0.0000	NUM
ijtc-678	206	4	capint	capint	NOUN
ijtc-678	206	5	0.116600	0.116600	NUM
ijtc-678	206	6	0.069411	0.069411	NUM
ijtc-678	206	7	1.679846	1.679846	NUM
ijtc-678	206	8	0.0968	0.0968	NUM
ijtc-678	206	9	der	der	NOUN
ijtc-678	206	10	0.073294	0.073294	NUM
ijtc-678	206	11	0.044547	0.044547	NUM
ijtc-678	206	12	1.645329	1.645329	NUM
ijtc-678	206	13	0.1038	0.1038	NUM
ijtc-678	206	14	der1	der1	NOUN
ijtc-678	206	15	-0.093096	-0.093096	NOUN
ijtc-678	206	16	0.049962	0.049962	NUM
ijtc-678	206	17	-1.863317	-1.863317	NOUN
ijtc-678	206	18	0.0660	0.0660	NUM
ijtc-678	206	19	variable	variable	ADJ
ijtc-678	206	20	coefficient	coefficient	NOUN
ijtc-678	206	21	std	std	NOUN
ijtc-678	206	22	.	.	NOUN
ijtc-678	206	23	error	error	NOUN
ijtc-678	206	24	t	t	NOUN
ijtc-678	206	25	-	-	PUNCT
ijtc-678	206	26	statistic	statistic	NOUN
ijtc-678	206	27	prob	prob	NOUN
ijtc-678	206	28	.	.	PUNCT
ijtc-678	207	1	c	c	PROPN
ijtc-678	207	2	-1.375613	-1.375613	PROPN
ijtc-678	207	3	0.114425	0.114425	NUM
ijtc-678	207	4	-12.02191	-12.02191	SYM
ijtc-678	207	5	0.0000	0.0000	NUM
ijtc-678	207	6	ip	ip	NUM
ijtc-678	207	7	0.001836	0.001836	NUM
ijtc-678	207	8	0.046450	0.046450	NUM
ijtc-678	207	9	0.039532	0.039532	NUM
ijtc-678	207	10	0.9686	0.9686	NUM
ijtc-678	207	11	der	der	NOUN
ijtc-678	207	12	0.033813	0.033813	NUM
ijtc-678	207	13	0.042786	0.042786	NUM
ijtc-678	207	14	0.790269	0.790269	NUM
ijtc-678	207	15	0.4317	0.4317	NUM
ijtc-678	207	16	der2	der2	PROPN
ijtc-678	207	17	-0.024104	-0.024104	PROPN
ijtc-678	207	18	0.031673	0.031673	NUM
ijtc-678	207	19	-0.761014	-0.761014	NOUN
ijtc-678	207	20	0.4489	0.4489	NUM
ijtc-678	207	21	variable	variable	ADJ
ijtc-678	207	22	coefficient	coefficient	NOUN
ijtc-678	207	23	std	std	NOUN
ijtc-678	207	24	.	.	NOUN
ijtc-678	207	25	error	error	NOUN
ijtc-678	207	26	t	t	NOUN
ijtc-678	207	27	-	-	PUNCT
ijtc-678	207	28	statistic	statistic	NOUN
ijtc-678	207	29	prob	prob	NOUN
ijtc-678	207	30	.	.	PUNCT
ijtc-678	208	1	c	c	PROPN
ijtc-678	208	2	-1.963638	-1.963638	NOUN
ijtc-678	208	3	0.142355	0.142355	NUM
ijtc-678	208	4	-13.79394	-13.79394	NUM
ijtc-678	208	5	0.0000	0.0000	NUM
ijtc-678	208	6	roa	roa	NOUN
ijtc-678	208	7	-0.201696	-0.201696	NOUN
ijtc-678	208	8	0.045278	0.045278	NUM
ijtc-678	208	9	-4.454613	-4.454613	NOUN
ijtc-678	208	10	0.0000	0.0000	NUM
ijtc-678	208	11	der	der	NOUN
ijtc-678	208	12	-0.048730	-0.048730	PROPN
ijtc-678	208	13	0.045083	0.045083	NUM
ijtc-678	208	14	-1.080913	-1.080913	PROPN
ijtc-678	208	15	0.2829	0.2829	NUM
ijtc-678	208	16	der3	der3	NOUN
ijtc-678	208	17	0.372003	0.372003	NUM
ijtc-678	208	18	0.149230	0.149230	NUM
ijtc-678	208	19	2.492821	2.492821	NUM
ijtc-678	208	20	0.0147	0.0147	NUM
ijtc-678	208	21	cross	cross	ADJ
ijtc-678	208	22	-	-	ADJ
ijtc-678	208	23	section	section	ADJ
ijtc-678	208	24	random	random	ADJ
ijtc-678	208	25	0.157870	0.157870	NUM
ijtc-678	208	26	0.4622	0.4622	NUM
ijtc-678	208	27	idiosyncratic	idiosyncratic	ADJ
ijtc-678	208	28	random	random	ADJ
ijtc-678	208	29	0.170278	0.170278	NUM
ijtc-678	208	30	0.5378	0.5378	NUM
ijtc-678	208	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	208	32	the	the	DET
ijtc-678	208	33	influence	influence	NOUN
ijtc-678	208	34	of	of	ADP
ijtc-678	208	35	capital	capital	NOUN
ijtc-678	208	36	intensity	intensity	NOUN
ijtc-678	208	37	,	,	PUNCT
ijtc-678	208	38	inventory	inventory	NOUN
ijtc-678	208	39	intensity	intensity	NOUN
ijtc-678	208	40	,	,	PUNCT
ijtc-678	208	41	and	and	CCONJ
ijtc-678	208	42	profitability	profitability	NOUN
ijtc-678	208	43	on	on	ADP
ijtc-678	208	44	tax	tax	NOUN
ijtc-678	208	45	aggressiveness	aggressiveness	NOUN
ijtc-678	208	46	with	with	ADP
ijtc-678	208	47	debt	debt	NOUN
ijtc-678	208	48	levels	level	NOUN
ijtc-678	208	49	as	as	ADP
ijtc-678	208	50	a	a	DET
ijtc-678	208	51	moderating	moderate	VERB
ijtc-678	208	52	variable	variable	ADJ
ijtc-678	208	53	fitriani	fitriani	NOUN
ijtc-678	208	54	and	and	CCONJ
ijtc-678	208	55	indrati	indrati	NOUN
ijtc-678	208	56	158	158	NUM
ijtc-678	208	57	|	|	CCONJ
ijtc-678	208	58	ilomata	ilomata	PROPN
ijtc-678	208	59	international	international	ADJ
ijtc-678	208	60	journal	journal	NOUN
ijtc-678	208	61	of	of	ADP
ijtc-678	208	62	tax	tax	PROPN
ijtc-678	208	63	&	&	CCONJ
ijtc-678	208	64	accounting	accounting	PROPN
ijtc-678	208	65	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	208	66	calculation	calculation	NOUN
ijtc-678	208	67	results	result	NOUN
ijtc-678	208	68	it	it	PRON
ijtc-678	208	69	is	be	AUX
ijtc-678	208	70	concluded	conclude	VERB
ijtc-678	208	71	that	that	SCONJ
ijtc-678	208	72	the	the	DET
ijtc-678	208	73	relationship	relationship	NOUN
ijtc-678	208	74	leverage	leverage	NOUN
ijtc-678	208	75	(	(	PUNCT
ijtc-678	208	76	z	z	NOUN
ijtc-678	208	77	)	)	PUNCT
ijtc-678	208	78	can	can	AUX
ijtc-678	208	79	moderate	moderate	VERB
ijtc-678	208	80	profitability	profitability	NOUN
ijtc-678	208	81	(	(	PUNCT
ijtc-678	208	82	x3	x3	ADJ
ijtc-678	208	83	)	)	PUNCT
ijtc-678	208	84	on	on	ADP
ijtc-678	208	85	tax	tax	NOUN
ijtc-678	208	86	aggressiveness	aggressiveness	NOUN
ijtc-678	208	87	(	(	PUNCT
ijtc-678	208	88	y	y	NOUN
ijtc-678	208	89	)	)	PUNCT
ijtc-678	208	90	.	.	PUNCT
ijtc-678	209	1	thus	thus	ADV
ijtc-678	209	2	the	the	DET
ijtc-678	209	3	h5	h5	PROPN
ijtc-678	209	4	hypothesis	hypothesis	NOUN
ijtc-678	209	5	is	be	AUX
ijtc-678	209	6	accepted	accept	VERB
ijtc-678	209	7	and	and	CCONJ
ijtc-678	209	8	the	the	DET
ijtc-678	209	9	data	data	NOUN
ijtc-678	209	10	supports	support	VERB
ijtc-678	209	11	the	the	DET
ijtc-678	209	12	model	model	NOUN
ijtc-678	209	13	.	.	PUNCT
ijtc-678	210	1	simultaneous	simultaneous	ADJ
ijtc-678	210	2	significance	significance	NOUN
ijtc-678	210	3	test	test	NOUN
ijtc-678	210	4	f	f	X
ijtc-678	210	5	simultaneous	simultaneous	ADJ
ijtc-678	210	6	results	result	NOUN
ijtc-678	210	7	of	of	ADP
ijtc-678	210	8	research	research	NOUN
ijtc-678	210	9	sample	sample	NOUN
ijtc-678	210	10	data	datum	NOUN
ijtc-678	210	11	show	show	VERB
ijtc-678	210	12	the	the	DET
ijtc-678	210	13	results	result	NOUN
ijtc-678	210	14	of	of	ADP
ijtc-678	210	15	the	the	DET
ijtc-678	210	16	prob	prob	ADJ
ijtc-678	210	17	value	value	NOUN
ijtc-678	210	18	(	(	PUNCT
ijtc-678	210	19	f	f	X
ijtc-678	210	20	-	-	PUNCT
ijtc-678	210	21	statistic	statistic	NOUN
ijtc-678	210	22	)	)	PUNCT
ijtc-678	210	23	of	of	ADP
ijtc-678	210	24	0.000282	0.000282	NUM
ijtc-678	210	25	less	less	ADJ
ijtc-678	210	26	than	than	ADP
ijtc-678	210	27	0.05	0.05	NUM
ijtc-678	210	28	so	so	SCONJ
ijtc-678	210	29	that	that	SCONJ
ijtc-678	210	30	it	it	PRON
ijtc-678	210	31	can	can	AUX
ijtc-678	210	32	be	be	AUX
ijtc-678	210	33	interpreted	interpret	VERB
ijtc-678	210	34	that	that	SCONJ
ijtc-678	210	35	capital	capital	NOUN
ijtc-678	210	36	intensity	intensity	NOUN
ijtc-678	210	37	,	,	PUNCT
ijtc-678	210	38	inventory	inventory	NOUN
ijtc-678	210	39	intensity	intensity	NOUN
ijtc-678	210	40	,	,	PUNCT
ijtc-678	210	41	profitability	profitability	NOUN
ijtc-678	210	42	are	be	AUX
ijtc-678	210	43	simultaneously	simultaneously	ADV
ijtc-678	210	44	related	relate	VERB
ijtc-678	210	45	to	to	ADP
ijtc-678	210	46	tax	tax	NOUN
ijtc-678	210	47	aggressiveness	aggressiveness	NOUN
ijtc-678	210	48	.	.	PUNCT
ijtc-678	211	1	coefficient	coefficient	NOUN
ijtc-678	211	2	of	of	ADP
ijtc-678	211	3	determination	determination	NOUN
ijtc-678	211	4	based	base	VERB
ijtc-678	211	5	on	on	ADP
ijtc-678	211	6	the	the	DET
ijtc-678	211	7	sample	sample	NOUN
ijtc-678	211	8	data	datum	NOUN
ijtc-678	211	9	that	that	PRON
ijtc-678	211	10	has	have	AUX
ijtc-678	211	11	been	be	AUX
ijtc-678	211	12	tested	test	VERB
ijtc-678	211	13	,	,	PUNCT
ijtc-678	211	14	it	it	PRON
ijtc-678	211	15	shows	show	VERB
ijtc-678	211	16	that	that	SCONJ
ijtc-678	211	17	the	the	DET
ijtc-678	211	18	adjusted	adjusted	ADJ
ijtc-678	211	19	r	r	NOUN
ijtc-678	211	20	-	-	PUNCT
ijtc-678	211	21	squared	square	VERB
ijtc-678	211	22	value	value	NOUN
ijtc-678	211	23	is	be	AUX
ijtc-678	211	24	0.192428	0.192428	NUM
ijtc-678	211	25	(	(	PUNCT
ijtc-678	211	26	19.2	19.2	NUM
ijtc-678	211	27	%	%	NOUN
ijtc-678	211	28	)	)	PUNCT
ijtc-678	211	29	which	which	PRON
ijtc-678	211	30	means	mean	VERB
ijtc-678	211	31	that	that	SCONJ
ijtc-678	211	32	the	the	DET
ijtc-678	211	33	overall	overall	ADJ
ijtc-678	211	34	etr	etr	PROPN
ijtc-678	211	35	ratio	ratio	NOUN
ijtc-678	211	36	has	have	VERB
ijtc-678	211	37	an	an	DET
ijtc-678	211	38	impact	impact	NOUN
ijtc-678	211	39	on	on	ADP
ijtc-678	211	40	the	the	DET
ijtc-678	211	41	capint	capint	NOUN
ijtc-678	211	42	,	,	PUNCT
ijtc-678	211	43	ip	ip	NOUN
ijtc-678	211	44	and	and	CCONJ
ijtc-678	211	45	roa	roa	PROPN
ijtc-678	211	46	ratios	ratio	NOUN
ijtc-678	211	47	.	.	PUNCT
ijtc-678	212	1	while	while	SCONJ
ijtc-678	212	2	the	the	DET
ijtc-678	212	3	remaining	remain	VERB
ijtc-678	212	4	80.8	80.8	NUM
ijtc-678	212	5	%	%	NOUN
ijtc-678	212	6	is	be	AUX
ijtc-678	212	7	explained	explain	VERB
ijtc-678	212	8	by	by	ADP
ijtc-678	212	9	other	other	ADJ
ijtc-678	212	10	variables	variable	NOUN
ijtc-678	212	11	outside	outside	ADP
ijtc-678	212	12	the	the	DET
ijtc-678	212	13	research	research	NOUN
ijtc-678	212	14	model	model	NOUN
ijtc-678	212	15	.	.	PUNCT
ijtc-678	213	1	discussion	discussion	NOUN
ijtc-678	213	2	effect	effect	NOUN
ijtc-678	213	3	of	of	ADP
ijtc-678	213	4	capital	capital	NOUN
ijtc-678	213	5	intensity	intensity	NOUN
ijtc-678	213	6	relationship	relationship	NOUN
ijtc-678	213	7	and	and	CCONJ
ijtc-678	213	8	tax	tax	NOUN
ijtc-678	213	9	aggressiveness	aggressiveness	NOUN
ijtc-678	213	10	capital	capital	NOUN
ijtc-678	213	11	intensity	intensity	NOUN
ijtc-678	213	12	is	be	AUX
ijtc-678	213	13	positively	positively	ADV
ijtc-678	213	14	associated	associate	VERB
ijtc-678	213	15	to	to	ADP
ijtc-678	213	16	tax	tax	NOUN
ijtc-678	213	17	aggression	aggression	NOUN
ijtc-678	213	18	on	on	ADP
ijtc-678	213	19	the	the	DET
ijtc-678	213	20	lq45	lq45	PROPN
ijtc-678	213	21	company	company	NOUN
ijtc-678	213	22	index	index	NOUN
ijtc-678	213	23	on	on	ADP
ijtc-678	213	24	the	the	DET
ijtc-678	213	25	indonesia	indonesia	PROPN
ijtc-678	213	26	stock	stock	PROPN
ijtc-678	213	27	exchange	exchange	PROPN
ijtc-678	213	28	(	(	PUNCT
ijtc-678	213	29	idx	idx	PROPN
ijtc-678	213	30	)	)	PUNCT
ijtc-678	213	31	from	from	ADP
ijtc-678	213	32	2017	2017	NUM
ijtc-678	213	33	to	to	ADP
ijtc-678	213	34	2021	2021	NUM
ijtc-678	213	35	,	,	PUNCT
ijtc-678	213	36	according	accord	VERB
ijtc-678	213	37	to	to	ADP
ijtc-678	213	38	the	the	DET
ijtc-678	213	39	study	study	NOUN
ijtc-678	213	40	's	's	PART
ijtc-678	213	41	findings	finding	NOUN
ijtc-678	213	42	,	,	PUNCT
ijtc-678	213	43	so	so	ADV
ijtc-678	213	44	h1	h1	PROPN
ijtc-678	213	45	is	be	AUX
ijtc-678	213	46	acceptable	acceptable	ADJ
ijtc-678	213	47	.	.	PUNCT
ijtc-678	214	1	these	these	DET
ijtc-678	214	2	results	result	NOUN
ijtc-678	214	3	are	be	AUX
ijtc-678	214	4	consistent	consistent	ADJ
ijtc-678	214	5	with	with	ADP
ijtc-678	214	6	research	research	NOUN
ijtc-678	214	7	(	(	PUNCT
ijtc-678	214	8	ahdiyah	ahdiyah	PROPN
ijtc-678	214	9	&	&	CCONJ
ijtc-678	214	10	triyanto	triyanto	NOUN
ijtc-678	214	11	,	,	PUNCT
ijtc-678	214	12	2021	2021	NUM
ijtc-678	214	13	)	)	PUNCT
ijtc-678	214	14	and	and	CCONJ
ijtc-678	214	15	(	(	PUNCT
ijtc-678	214	16	afiana	afiana	PROPN
ijtc-678	214	17	&	&	CCONJ
ijtc-678	214	18	mukti	mukti	PROPN
ijtc-678	214	19	,	,	PUNCT
ijtc-678	214	20	2020	2020	NUM
ijtc-678	214	21	)	)	PUNCT
ijtc-678	214	22	which	which	PRON
ijtc-678	214	23	states	state	VERB
ijtc-678	214	24	that	that	SCONJ
ijtc-678	214	25	capital	capital	NOUN
ijtc-678	214	26	intensity	intensity	NOUN
ijtc-678	214	27	is	be	AUX
ijtc-678	214	28	positively	positively	ADV
ijtc-678	214	29	related	relate	VERB
ijtc-678	214	30	to	to	ADP
ijtc-678	214	31	corporate	corporate	ADJ
ijtc-678	214	32	tax	tax	NOUN
ijtc-678	214	33	aggressiveness	aggressiveness	NOUN
ijtc-678	214	34	.	.	PUNCT
ijtc-678	215	1	so	so	ADV
ijtc-678	215	2	when	when	SCONJ
ijtc-678	215	3	the	the	DET
ijtc-678	215	4	company	company	NOUN
ijtc-678	215	5	's	's	PART
ijtc-678	215	6	capital	capital	NOUN
ijtc-678	215	7	intensity	intensity	NOUN
ijtc-678	215	8	ratio	ratio	NOUN
ijtc-678	215	9	increases	increase	NOUN
ijtc-678	215	10	,	,	PUNCT
ijtc-678	215	11	tax	tax	NOUN
ijtc-678	215	12	aggressiveness	aggressiveness	NOUN
ijtc-678	215	13	will	will	AUX
ijtc-678	215	14	increase	increase	VERB
ijtc-678	215	15	.	.	PUNCT
ijtc-678	216	1	thus	thus	ADV
ijtc-678	216	2	,	,	PUNCT
ijtc-678	216	3	to	to	PART
ijtc-678	216	4	manage	manage	VERB
ijtc-678	216	5	the	the	DET
ijtc-678	216	6	company	company	NOUN
ijtc-678	216	7	,	,	PUNCT
ijtc-678	216	8	it	it	PRON
ijtc-678	216	9	will	will	AUX
ijtc-678	216	10	use	use	VERB
ijtc-678	216	11	unused	unused	ADJ
ijtc-678	216	12	funds	fund	NOUN
ijtc-678	216	13	to	to	PART
ijtc-678	216	14	invest	invest	VERB
ijtc-678	216	15	in	in	ADP
ijtc-678	216	16	fixed	fix	VERB
ijtc-678	216	17	assets	asset	NOUN
ijtc-678	216	18	and	and	CCONJ
ijtc-678	216	19	get	get	VERB
ijtc-678	216	20	profits	profit	NOUN
ijtc-678	216	21	from	from	ADP
ijtc-678	216	22	depreciation	depreciation	NOUN
ijtc-678	216	23	which	which	PRON
ijtc-678	216	24	will	will	AUX
ijtc-678	216	25	later	later	ADV
ijtc-678	216	26	be	be	AUX
ijtc-678	216	27	used	use	VERB
ijtc-678	216	28	for	for	ADP
ijtc-678	216	29	corporate	corporate	ADJ
ijtc-678	216	30	tax	tax	NOUN
ijtc-678	216	31	deductions	deduction	NOUN
ijtc-678	216	32	(	(	PUNCT
ijtc-678	216	33	marlina	marlina	PROPN
ijtc-678	216	34	et	et	PROPN
ijtc-678	216	35	al	al	PROPN
ijtc-678	216	36	.	.	PROPN
ijtc-678	216	37	,	,	PUNCT
ijtc-678	216	38	2022	2022	NUM
ijtc-678	216	39	)	)	PUNCT
ijtc-678	216	40	.	.	PUNCT
ijtc-678	217	1	so	so	ADV
ijtc-678	217	2	the	the	PRON
ijtc-678	217	3	higher	high	ADJ
ijtc-678	217	4	the	the	DET
ijtc-678	217	5	tendency	tendency	NOUN
ijtc-678	217	6	of	of	ADP
ijtc-678	217	7	the	the	DET
ijtc-678	217	8	intensity	intensity	NOUN
ijtc-678	217	9	of	of	ADP
ijtc-678	217	10	the	the	DET
ijtc-678	217	11	company	company	NOUN
ijtc-678	217	12	's	's	PART
ijtc-678	217	13	fixed	fix	VERB
ijtc-678	217	14	assets	asset	NOUN
ijtc-678	217	15	,	,	PUNCT
ijtc-678	217	16	the	the	PRON
ijtc-678	217	17	higher	high	ADJ
ijtc-678	217	18	the	the	DET
ijtc-678	217	19	tax	tax	NOUN
ijtc-678	217	20	aggressiveness	aggressiveness	NOUN
ijtc-678	217	21	practices	practice	NOUN
ijtc-678	217	22	will	will	AUX
ijtc-678	217	23	be	be	AUX
ijtc-678	217	24	carried	carry	VERB
ijtc-678	217	25	out	out	ADP
ijtc-678	217	26	.	.	PUNCT
ijtc-678	218	1	the	the	DET
ijtc-678	218	2	influence	influence	NOUN
ijtc-678	218	3	of	of	ADP
ijtc-678	218	4	supply	supply	NOUN
ijtc-678	218	5	intensity	intensity	NOUN
ijtc-678	218	6	and	and	CCONJ
ijtc-678	218	7	tax	tax	NOUN
ijtc-678	218	8	aggressiveness	aggressiveness	NOUN
ijtc-678	218	9	relationship	relationship	NOUN
ijtc-678	218	10	inventory	inventory	NOUN
ijtc-678	218	11	intensity	intensity	NOUN
ijtc-678	218	12	has	have	VERB
ijtc-678	218	13	a	a	DET
ijtc-678	218	14	positive	positive	ADJ
ijtc-678	218	15	correlation	correlation	NOUN
ijtc-678	218	16	with	with	ADP
ijtc-678	218	17	tax	tax	NOUN
ijtc-678	218	18	aggressiveness	aggressiveness	NOUN
ijtc-678	218	19	for	for	ADP
ijtc-678	218	20	the	the	DET
ijtc-678	218	21	lq45	lq45	PROPN
ijtc-678	218	22	company	company	NOUN
ijtc-678	218	23	index	index	NOUN
ijtc-678	218	24	on	on	ADP
ijtc-678	218	25	the	the	DET
ijtc-678	218	26	indonesia	indonesia	PROPN
ijtc-678	218	27	stock	stock	PROPN
ijtc-678	218	28	exchange	exchange	PROPN
ijtc-678	218	29	(	(	PUNCT
ijtc-678	218	30	idx	idx	PROPN
ijtc-678	218	31	)	)	PUNCT
ijtc-678	218	32	for	for	ADP
ijtc-678	218	33	the	the	DET
ijtc-678	218	34	period	period	NOUN
ijtc-678	218	35	2017	2017	NUM
ijtc-678	218	36	to	to	ADP
ijtc-678	218	37	2021	2021	NUM
ijtc-678	218	38	,	,	PUNCT
ijtc-678	218	39	hence	hence	ADV
ijtc-678	218	40	h2	h2	NOUN
ijtc-678	218	41	can	can	AUX
ijtc-678	218	42	be	be	AUX
ijtc-678	218	43	disregarded	disregard	VERB
ijtc-678	218	44	.	.	PUNCT
ijtc-678	219	1	research	research	NOUN
ijtc-678	219	2	(	(	PUNCT
ijtc-678	219	3	sormin	sormin	NOUN
ijtc-678	219	4	,	,	PUNCT
ijtc-678	219	5	2021	2021	NUM
ijtc-678	219	6	)	)	PUNCT
ijtc-678	219	7	and	and	CCONJ
ijtc-678	219	8	(	(	PUNCT
ijtc-678	219	9	sumiati	sumiati	PROPN
ijtc-678	219	10	&	&	CCONJ
ijtc-678	219	11	ainniyya	ainniyya	PROPN
ijtc-678	219	12	,	,	PUNCT
ijtc-678	219	13	2021	2021	NUM
ijtc-678	219	14	)	)	PUNCT
ijtc-678	219	15	indicates	indicate	VERB
ijtc-678	219	16	that	that	SCONJ
ijtc-678	219	17	inventory	inventory	NOUN
ijtc-678	219	18	intensity	intensity	NOUN
ijtc-678	219	19	has	have	VERB
ijtc-678	219	20	a	a	DET
ijtc-678	219	21	beneficial	beneficial	ADJ
ijtc-678	219	22	influence	influence	NOUN
ijtc-678	219	23	on	on	ADP
ijtc-678	219	24	tax	tax	NOUN
ijtc-678	219	25	aggression	aggression	NOUN
ijtc-678	219	26	.	.	PUNCT
ijtc-678	220	1	this	this	PRON
ijtc-678	220	2	is	be	AUX
ijtc-678	220	3	consistent	consistent	ADJ
ijtc-678	220	4	with	with	ADP
ijtc-678	220	5	the	the	DET
ijtc-678	220	6	research	research	NOUN
ijtc-678	220	7	of	of	ADP
ijtc-678	220	8	(	(	PUNCT
ijtc-678	220	9	sugeng	sugeng	PROPN
ijtc-678	220	10	et	et	PROPN
ijtc-678	220	11	al	al	PROPN
ijtc-678	220	12	.	.	PROPN
ijtc-678	220	13	,	,	PUNCT
ijtc-678	220	14	2020	2020	NUM
ijtc-678	220	15	)	)	PUNCT
ijtc-678	220	16	,	,	PUNCT
ijtc-678	220	17	which	which	PRON
ijtc-678	220	18	argues	argue	VERB
ijtc-678	220	19	that	that	SCONJ
ijtc-678	220	20	inventory	inventory	NOUN
ijtc-678	220	21	as	as	ADP
ijtc-678	220	22	an	an	DET
ijtc-678	220	23	investment	investment	NOUN
ijtc-678	220	24	is	be	AUX
ijtc-678	220	25	not	not	PART
ijtc-678	220	26	the	the	DET
ijtc-678	220	27	best	good	ADJ
ijtc-678	220	28	strategy	strategy	NOUN
ijtc-678	220	29	for	for	ADP
ijtc-678	220	30	minimizing	minimize	VERB
ijtc-678	220	31	the	the	DET
ijtc-678	220	32	tax	tax	NOUN
ijtc-678	220	33	burden	burden	NOUN
ijtc-678	220	34	because	because	SCONJ
ijtc-678	220	35	companies	company	NOUN
ijtc-678	220	36	with	with	ADP
ijtc-678	220	37	higher	high	ADJ
ijtc-678	220	38	levels	level	NOUN
ijtc-678	220	39	of	of	ADP
ijtc-678	220	40	inventory	inventory	NOUN
ijtc-678	220	41	are	be	AUX
ijtc-678	220	42	viewed	view	VERB
ijtc-678	220	43	as	as	ADP
ijtc-678	220	44	being	be	AUX
ijtc-678	220	45	at	at	ADP
ijtc-678	220	46	a	a	DET
ijtc-678	220	47	disadvantage	disadvantage	NOUN
ijtc-678	220	48	due	due	ADP
ijtc-678	220	49	to	to	ADP
ijtc-678	220	50	inventory	inventory	NOUN
ijtc-678	220	51	that	that	PRON
ijtc-678	220	52	has	have	AUX
ijtc-678	220	53	been	be	AUX
ijtc-678	220	54	stored	store	VERB
ijtc-678	220	55	for	for	ADP
ijtc-678	220	56	an	an	DET
ijtc-678	220	57	extended	extended	ADJ
ijtc-678	220	58	period	period	NOUN
ijtc-678	220	59	of	of	ADP
ijtc-678	220	60	time	time	NOUN
ijtc-678	220	61	expiring	expire	VERB
ijtc-678	220	62	or	or	CCONJ
ijtc-678	220	63	having	having	AUX
ijtc-678	220	64	been	be	AUX
ijtc-678	220	65	damaged	damage	VERB
ijtc-678	220	66	.	.	PUNCT
ijtc-678	221	1	(	(	PUNCT
ijtc-678	221	2	oktaviani	oktaviani	PROPN
ijtc-678	221	3	et	et	PROPN
ijtc-678	221	4	al	al	PROPN
ijtc-678	221	5	.	.	PROPN
ijtc-678	221	6	,	,	PUNCT
ijtc-678	221	7	2021	2021	NUM
ijtc-678	221	8	)	)	PUNCT
ijtc-678	221	9	states	state	VERB
ijtc-678	221	10	that	that	SCONJ
ijtc-678	221	11	low	low	ADJ
ijtc-678	221	12	additional	additional	ADJ
ijtc-678	221	13	inventory	inventory	NOUN
ijtc-678	221	14	costs	cost	NOUN
ijtc-678	221	15	will	will	AUX
ijtc-678	221	16	increase	increase	VERB
ijtc-678	221	17	company	company	NOUN
ijtc-678	221	18	profits	profit	NOUN
ijtc-678	221	19	with	with	ADP
ijtc-678	221	20	lower	low	ADJ
ijtc-678	221	21	additional	additional	ADJ
ijtc-678	221	22	inventory	inventory	NOUN
ijtc-678	221	23	costs	cost	NOUN
ijtc-678	221	24	and	and	CCONJ
ijtc-678	221	25	company	company	NOUN
ijtc-678	221	26	profits	profit	NOUN
ijtc-678	221	27	will	will	AUX
ijtc-678	221	28	increase	increase	VERB
ijtc-678	221	29	,	,	PUNCT
ijtc-678	221	30	which	which	PRON
ijtc-678	221	31	indicates	indicate	VERB
ijtc-678	221	32	that	that	SCONJ
ijtc-678	221	33	the	the	DET
ijtc-678	221	34	company	company	NOUN
ijtc-678	221	35	will	will	AUX
ijtc-678	221	36	not	not	PART
ijtc-678	221	37	be	be	AUX
ijtc-678	221	38	able	able	ADJ
ijtc-678	221	39	to	to	PART
ijtc-678	221	40	take	take	VERB
ijtc-678	221	41	advantage	advantage	NOUN
ijtc-678	221	42	of	of	ADP
ijtc-678	221	43	additional	additional	ADJ
ijtc-678	221	44	inventory	inventory	NOUN
ijtc-678	221	45	costs	cost	NOUN
ijtc-678	221	46	to	to	PART
ijtc-678	221	47	reduce	reduce	VERB
ijtc-678	221	48	tax	tax	NOUN
ijtc-678	221	49	payments	payment	NOUN
ijtc-678	221	50	.	.	PUNCT
ijtc-678	222	1	the	the	DET
ijtc-678	222	2	influence	influence	NOUN
ijtc-678	222	3	of	of	ADP
ijtc-678	222	4	profitability	profitability	NOUN
ijtc-678	222	5	relationship	relationship	NOUN
ijtc-678	222	6	and	and	CCONJ
ijtc-678	222	7	tax	tax	NOUN
ijtc-678	222	8	aggressiveness	aggressiveness	NOUN
ijtc-678	222	9	according	accord	VERB
ijtc-678	222	10	to	to	ADP
ijtc-678	222	11	the	the	DET
ijtc-678	222	12	findings	finding	NOUN
ijtc-678	222	13	of	of	ADP
ijtc-678	222	14	the	the	DET
ijtc-678	222	15	study	study	NOUN
ijtc-678	222	16	,	,	PUNCT
ijtc-678	222	17	profitability	profitability	NOUN
ijtc-678	222	18	is	be	AUX
ijtc-678	222	19	positively	positively	ADV
ijtc-678	222	20	correlated	correlate	VERB
ijtc-678	222	21	with	with	ADP
ijtc-678	222	22	tax	tax	NOUN
ijtc-678	222	23	aggressiveness	aggressiveness	NOUN
ijtc-678	222	24	for	for	ADP
ijtc-678	222	25	the	the	DET
ijtc-678	222	26	lq45	lq45	PROPN
ijtc-678	222	27	company	company	NOUN
ijtc-678	222	28	index	index	NOUN
ijtc-678	222	29	on	on	ADP
ijtc-678	222	30	the	the	DET
ijtc-678	222	31	indonesia	indonesia	PROPN
ijtc-678	222	32	stock	stock	PROPN
ijtc-678	222	33	exchange	exchange	PROPN
ijtc-678	222	34	(	(	PUNCT
ijtc-678	222	35	idx	idx	PROPN
ijtc-678	222	36	)	)	PUNCT
ijtc-678	222	37	from	from	ADP
ijtc-678	222	38	2017	2017	NUM
ijtc-678	222	39	to	to	ADP
ijtc-678	222	40	2021	2021	NUM
ijtc-678	222	41	,	,	PUNCT
ijtc-678	222	42	therefore	therefore	ADV
ijtc-678	222	43	h3	h3	NOUN
ijtc-678	222	44	is	be	AUX
ijtc-678	222	45	acceptable	acceptable	ADJ
ijtc-678	222	46	.	.	PUNCT
ijtc-678	223	1	these	these	DET
ijtc-678	223	2	findings	finding	NOUN
ijtc-678	223	3	are	be	AUX
ijtc-678	223	4	consistent	consistent	ADJ
ijtc-678	223	5	with	with	ADP
ijtc-678	223	6	research	research	NOUN
ijtc-678	223	7	(	(	PUNCT
ijtc-678	223	8	dianawati	dianawati	PROPN
ijtc-678	223	9	&	&	CCONJ
ijtc-678	223	10	agustina	agustina	PROPN
ijtc-678	223	11	,	,	PUNCT
ijtc-678	223	12	2020	2020	NUM
ijtc-678	223	13	)	)	PUNCT
ijtc-678	223	14	indicating	indicate	VERB
ijtc-678	223	15	that	that	SCONJ
ijtc-678	223	16	profitability	profitability	NOUN
ijtc-678	223	17	influences	influence	VERB
ijtc-678	223	18	the	the	DET
ijtc-678	223	19	amount	amount	NOUN
ijtc-678	223	20	of	of	ADP
ijtc-678	223	21	tax	tax	NOUN
ijtc-678	223	22	aggression	aggression	NOUN
ijtc-678	223	23	.	.	PUNCT
ijtc-678	224	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	224	2	the	the	DET
ijtc-678	224	3	influence	influence	NOUN
ijtc-678	224	4	of	of	ADP
ijtc-678	224	5	capital	capital	NOUN
ijtc-678	224	6	intensity	intensity	NOUN
ijtc-678	224	7	,	,	PUNCT
ijtc-678	224	8	inventory	inventory	NOUN
ijtc-678	224	9	intensity	intensity	NOUN
ijtc-678	224	10	,	,	PUNCT
ijtc-678	224	11	and	and	CCONJ
ijtc-678	224	12	profitability	profitability	NOUN
ijtc-678	224	13	on	on	ADP
ijtc-678	224	14	tax	tax	NOUN
ijtc-678	224	15	aggressiveness	aggressiveness	NOUN
ijtc-678	224	16	with	with	ADP
ijtc-678	224	17	debt	debt	NOUN
ijtc-678	224	18	levels	level	NOUN
ijtc-678	224	19	as	as	ADP
ijtc-678	224	20	a	a	DET
ijtc-678	224	21	moderating	moderate	VERB
ijtc-678	224	22	variable	variable	ADJ
ijtc-678	224	23	fitriani	fitriani	NOUN
ijtc-678	224	24	and	and	CCONJ
ijtc-678	224	25	indrati	indrati	NOUN
ijtc-678	224	26	159	159	NUM
ijtc-678	224	27	|	|	ADV
ijtc-678	224	28	ilomata	ilomata	PROPN
ijtc-678	224	29	international	international	ADJ
ijtc-678	224	30	journal	journal	NOUN
ijtc-678	224	31	of	of	ADP
ijtc-678	224	32	tax	tax	PROPN
ijtc-678	224	33	&	&	CCONJ
ijtc-678	224	34	accounting	accounting	NOUN
ijtc-678	224	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	224	36	as	as	ADP
ijtc-678	224	37	a	a	DET
ijtc-678	224	38	result	result	NOUN
ijtc-678	224	39	of	of	ADP
ijtc-678	224	40	being	be	AUX
ijtc-678	224	41	able	able	ADJ
ijtc-678	224	42	to	to	PART
ijtc-678	224	43	engage	engage	VERB
ijtc-678	224	44	in	in	ADP
ijtc-678	224	45	tax	tax	NOUN
ijtc-678	224	46	planning	planning	NOUN
ijtc-678	224	47	,	,	PUNCT
ijtc-678	224	48	companies	company	NOUN
ijtc-678	224	49	with	with	ADP
ijtc-678	224	50	a	a	DET
ijtc-678	224	51	high	high	ADJ
ijtc-678	224	52	profit	profit	NOUN
ijtc-678	224	53	margin	margin	NOUN
ijtc-678	224	54	will	will	AUX
ijtc-678	224	55	be	be	AUX
ijtc-678	224	56	able	able	ADJ
ijtc-678	224	57	to	to	PART
ijtc-678	224	58	minimize	minimize	VERB
ijtc-678	224	59	their	their	PRON
ijtc-678	224	60	overall	overall	ADJ
ijtc-678	224	61	tax	tax	NOUN
ijtc-678	224	62	burden	burden	NOUN
ijtc-678	224	63	.	.	PUNCT
ijtc-678	225	1	when	when	SCONJ
ijtc-678	225	2	a	a	DET
ijtc-678	225	3	corporation	corporation	NOUN
ijtc-678	225	4	's	's	PART
ijtc-678	225	5	profits	profit	NOUN
ijtc-678	225	6	are	be	AUX
ijtc-678	225	7	greater	great	ADJ
ijtc-678	225	8	,	,	PUNCT
ijtc-678	225	9	its	its	PRON
ijtc-678	225	10	income	income	NOUN
ijtc-678	225	11	tax	tax	NOUN
ijtc-678	225	12	liability	liability	NOUN
ijtc-678	225	13	and	and	CCONJ
ijtc-678	225	14	tax	tax	NOUN
ijtc-678	225	15	aggressiveness	aggressiveness	NOUN
ijtc-678	225	16	also	also	ADV
ijtc-678	225	17	grow	grow	VERB
ijtc-678	225	18	.	.	PUNCT
ijtc-678	226	1	as	as	ADP
ijtc-678	226	2	a	a	DET
ijtc-678	226	3	result	result	NOUN
ijtc-678	226	4	,	,	PUNCT
ijtc-678	226	5	the	the	DET
ijtc-678	226	6	company	company	NOUN
ijtc-678	226	7	will	will	AUX
ijtc-678	226	8	be	be	AUX
ijtc-678	226	9	more	more	ADV
ijtc-678	226	10	aggressive	aggressive	ADJ
ijtc-678	226	11	in	in	ADP
ijtc-678	226	12	avoiding	avoid	VERB
ijtc-678	226	13	its	its	PRON
ijtc-678	226	14	tax	tax	NOUN
ijtc-678	226	15	obligations	obligation	NOUN
ijtc-678	226	16	.	.	PUNCT
ijtc-678	227	1	when	when	SCONJ
ijtc-678	227	2	the	the	DET
ijtc-678	227	3	company	company	NOUN
ijtc-678	227	4	receives	receive	VERB
ijtc-678	227	5	high	high	ADJ
ijtc-678	227	6	profits	profit	NOUN
ijtc-678	227	7	in	in	ADP
ijtc-678	227	8	the	the	DET
ijtc-678	227	9	current	current	ADJ
ijtc-678	227	10	period	period	NOUN
ijtc-678	227	11	,	,	PUNCT
ijtc-678	227	12	the	the	DET
ijtc-678	227	13	amount	amount	NOUN
ijtc-678	227	14	of	of	ADP
ijtc-678	227	15	tax	tax	NOUN
ijtc-678	227	16	paid	pay	VERB
ijtc-678	227	17	will	will	AUX
ijtc-678	227	18	be	be	AUX
ijtc-678	227	19	higher	high	ADJ
ijtc-678	227	20	.	.	PUNCT
ijtc-678	228	1	this	this	DET
ijtc-678	228	2	condition	condition	NOUN
ijtc-678	228	3	can	can	AUX
ijtc-678	228	4	increase	increase	VERB
ijtc-678	228	5	the	the	DET
ijtc-678	228	6	tendency	tendency	NOUN
ijtc-678	228	7	of	of	ADP
ijtc-678	228	8	companies	company	NOUN
ijtc-678	228	9	to	to	PART
ijtc-678	228	10	carry	carry	VERB
ijtc-678	228	11	out	out	ADP
ijtc-678	228	12	taxes	taxis	NOUN
ijtc-678	228	13	(	(	PUNCT
ijtc-678	228	14	suhendar	suhendar	NOUN
ijtc-678	228	15	et	et	PROPN
ijtc-678	228	16	al	al	PROPN
ijtc-678	228	17	.	.	PROPN
ijtc-678	228	18	,	,	PUNCT
ijtc-678	228	19	2022	2022	NUM
ijtc-678	228	20	)	)	PUNCT
ijtc-678	228	21	.	.	PUNCT
ijtc-678	229	1	the	the	DET
ijtc-678	229	2	effect	effect	NOUN
ijtc-678	229	3	of	of	ADP
ijtc-678	229	4	leverage	leverage	NOUN
ijtc-678	229	5	moderation	moderation	NOUN
ijtc-678	229	6	on	on	ADP
ijtc-678	229	7	the	the	DET
ijtc-678	229	8	relationship	relationship	NOUN
ijtc-678	229	9	between	between	ADP
ijtc-678	229	10	capital	capital	NOUN
ijtc-678	229	11	intensity	intensity	NOUN
ijtc-678	229	12	and	and	CCONJ
ijtc-678	229	13	tax	tax	NOUN
ijtc-678	229	14	aggressiveness	aggressiveness	NOUN
ijtc-678	229	15	therefore	therefore	ADV
ijtc-678	229	16	,	,	PUNCT
ijtc-678	229	17	h4	h4	PROPN
ijtc-678	229	18	can	can	AUX
ijtc-678	229	19	be	be	AUX
ijtc-678	229	20	refused	refuse	VERB
ijtc-678	229	21	.	.	PUNCT
ijtc-678	230	1	according	accord	VERB
ijtc-678	230	2	to	to	ADP
ijtc-678	230	3	research	research	NOUN
ijtc-678	230	4	(	(	PUNCT
ijtc-678	230	5	afiana	afiana	PROPN
ijtc-678	230	6	&	&	CCONJ
ijtc-678	230	7	mukti	mukti	PROPN
ijtc-678	230	8	,	,	PUNCT
ijtc-678	230	9	2020	2020	NUM
ijtc-678	230	10	)	)	PUNCT
ijtc-678	230	11	and	and	CCONJ
ijtc-678	230	12	(	(	PUNCT
ijtc-678	230	13	marlina	marlina	PROPN
ijtc-678	230	14	et	et	PROPN
ijtc-678	230	15	al	al	PROPN
ijtc-678	230	16	.	.	PROPN
ijtc-678	230	17	,	,	PUNCT
ijtc-678	230	18	2022	2022	NUM
ijtc-678	230	19	)	)	PUNCT
ijtc-678	230	20	,	,	PUNCT
ijtc-678	230	21	if	if	SCONJ
ijtc-678	230	22	capital	capital	NOUN
ijtc-678	230	23	intensity	intensity	NOUN
ijtc-678	230	24	increases	increase	NOUN
ijtc-678	230	25	,	,	PUNCT
ijtc-678	230	26	tax	tax	NOUN
ijtc-678	230	27	aggression	aggression	NOUN
ijtc-678	230	28	will	will	AUX
ijtc-678	230	29	also	also	ADV
ijtc-678	230	30	increase	increase	VERB
ijtc-678	230	31	and	and	CCONJ
ijtc-678	230	32	will	will	AUX
ijtc-678	230	33	be	be	AUX
ijtc-678	230	34	increased	increase	VERB
ijtc-678	230	35	by	by	ADP
ijtc-678	230	36	leverage	leverage	NOUN
ijtc-678	230	37	.	.	PUNCT
ijtc-678	231	1	in	in	ADP
ijtc-678	231	2	accordance	accordance	NOUN
ijtc-678	231	3	with	with	ADP
ijtc-678	231	4	the	the	DET
ijtc-678	231	5	research	research	NOUN
ijtc-678	231	6	of	of	ADP
ijtc-678	231	7	ratnawati	ratnawati	PROPN
ijtc-678	231	8	and	and	CCONJ
ijtc-678	231	9	utomo	utomo	ADJ
ijtc-678	231	10	,	,	PUNCT
ijtc-678	231	11	companies	company	NOUN
ijtc-678	231	12	do	do	AUX
ijtc-678	231	13	not	not	PART
ijtc-678	231	14	use	use	VERB
ijtc-678	231	15	leverage	leverage	NOUN
ijtc-678	231	16	to	to	PART
ijtc-678	231	17	provide	provide	VERB
ijtc-678	231	18	fixed	fix	VERB
ijtc-678	231	19	assets	asset	NOUN
ijtc-678	231	20	and	and	CCONJ
ijtc-678	231	21	reduce	reduce	VERB
ijtc-678	231	22	the	the	DET
ijtc-678	231	23	tax	tax	NOUN
ijtc-678	231	24	burden	burden	NOUN
ijtc-678	231	25	in	in	ADP
ijtc-678	231	26	manufacturing	manufacturing	NOUN
ijtc-678	231	27	companies	company	NOUN
ijtc-678	231	28	.	.	PUNCT
ijtc-678	232	1	instead	instead	ADV
ijtc-678	232	2	,	,	PUNCT
ijtc-678	232	3	leverage	leverage	NOUN
ijtc-678	232	4	is	be	AUX
ijtc-678	232	5	used	use	VERB
ijtc-678	232	6	to	to	PART
ijtc-678	232	7	finance	finance	VERB
ijtc-678	232	8	company	company	NOUN
ijtc-678	232	9	operations	operation	NOUN
ijtc-678	232	10	,	,	PUNCT
ijtc-678	232	11	so	so	SCONJ
ijtc-678	232	12	that	that	SCONJ
ijtc-678	232	13	the	the	DET
ijtc-678	232	14	depreciation	depreciation	NOUN
ijtc-678	232	15	profit	profit	NOUN
ijtc-678	232	16	that	that	PRON
ijtc-678	232	17	should	should	AUX
ijtc-678	232	18	be	be	AUX
ijtc-678	232	19	used	use	VERB
ijtc-678	232	20	as	as	ADP
ijtc-678	232	21	a	a	DET
ijtc-678	232	22	large	large	ADJ
ijtc-678	232	23	corporate	corporate	ADJ
ijtc-678	232	24	tax	tax	NOUN
ijtc-678	232	25	deduction	deduction	NOUN
ijtc-678	232	26	for	for	ADP
ijtc-678	232	27	corporate	corporate	ADJ
ijtc-678	232	28	tax	tax	NOUN
ijtc-678	232	29	payments	payment	NOUN
ijtc-678	232	30	can	can	AUX
ijtc-678	232	31	not	not	PART
ijtc-678	232	32	be	be	AUX
ijtc-678	232	33	reduced	reduce	VERB
ijtc-678	232	34	or	or	CCONJ
ijtc-678	232	35	the	the	DET
ijtc-678	232	36	company	company	NOUN
ijtc-678	232	37	can	can	AUX
ijtc-678	232	38	not	not	PART
ijtc-678	232	39	be	be	AUX
ijtc-678	232	40	tax	tax	NOUN
ijtc-678	232	41	aggressive	aggressive	ADJ
ijtc-678	232	42	.	.	PUNCT
ijtc-678	233	1	the	the	DET
ijtc-678	233	2	effect	effect	NOUN
ijtc-678	233	3	of	of	ADP
ijtc-678	233	4	leverage	leverage	NOUN
ijtc-678	233	5	moderation	moderation	NOUN
ijtc-678	233	6	on	on	ADP
ijtc-678	233	7	the	the	DET
ijtc-678	233	8	relationship	relationship	NOUN
ijtc-678	233	9	of	of	ADP
ijtc-678	233	10	inventory	inventory	NOUN
ijtc-678	233	11	intensity	intensity	NOUN
ijtc-678	233	12	to	to	PART
ijtc-678	233	13	tax	tax	NOUN
ijtc-678	233	14	aggressiveness	aggressiveness	NOUN
ijtc-678	233	15	the	the	DET
ijtc-678	233	16	study	study	NOUN
ijtc-678	233	17	's	's	PART
ijtc-678	233	18	findings	finding	NOUN
ijtc-678	233	19	indicate	indicate	VERB
ijtc-678	233	20	that	that	SCONJ
ijtc-678	233	21	leverage	leverage	NOUN
ijtc-678	233	22	positively	positively	ADV
ijtc-678	233	23	moderates	moderate	VERB
ijtc-678	233	24	the	the	DET
ijtc-678	233	25	association	association	NOUN
ijtc-678	233	26	between	between	ADP
ijtc-678	233	27	inventory	inventory	NOUN
ijtc-678	233	28	intensity	intensity	NOUN
ijtc-678	233	29	and	and	CCONJ
ijtc-678	233	30	tax	tax	NOUN
ijtc-678	233	31	aggression	aggression	NOUN
ijtc-678	233	32	for	for	ADP
ijtc-678	233	33	the	the	DET
ijtc-678	233	34	lq45	lq45	PROPN
ijtc-678	233	35	company	company	NOUN
ijtc-678	233	36	index	index	NOUN
ijtc-678	233	37	on	on	ADP
ijtc-678	233	38	the	the	DET
ijtc-678	233	39	indonesia	indonesia	PROPN
ijtc-678	233	40	stock	stock	PROPN
ijtc-678	233	41	exchange	exchange	PROPN
ijtc-678	233	42	(	(	PUNCT
ijtc-678	233	43	idx	idx	PROPN
ijtc-678	233	44	)	)	PUNCT
ijtc-678	233	45	from	from	ADP
ijtc-678	233	46	2017	2017	NUM
ijtc-678	233	47	to	to	ADP
ijtc-678	233	48	2021	2021	NUM
ijtc-678	233	49	,	,	PUNCT
ijtc-678	233	50	hence	hence	ADV
ijtc-678	233	51	h5	h5	PROPN
ijtc-678	233	52	can	can	AUX
ijtc-678	233	53	be	be	AUX
ijtc-678	233	54	rejected	reject	VERB
ijtc-678	233	55	.	.	PUNCT
ijtc-678	234	1	this	this	PRON
ijtc-678	234	2	contradicts	contradict	VERB
ijtc-678	234	3	scientific	scientific	ADJ
ijtc-678	234	4	findings	finding	NOUN
ijtc-678	234	5	(	(	PUNCT
ijtc-678	234	6	marlina	marlina	PROPN
ijtc-678	234	7	et	et	PROPN
ijtc-678	234	8	al	al	PROPN
ijtc-678	234	9	.	.	PROPN
ijtc-678	234	10	,	,	PUNCT
ijtc-678	234	11	2022	2022	NUM
ijtc-678	234	12	)	)	PUNCT
ijtc-678	234	13	which	which	PRON
ijtc-678	234	14	states	state	VERB
ijtc-678	234	15	that	that	SCONJ
ijtc-678	234	16	there	there	PRON
ijtc-678	234	17	is	be	VERB
ijtc-678	234	18	a	a	DET
ijtc-678	234	19	strong	strong	ADJ
ijtc-678	234	20	influence	influence	NOUN
ijtc-678	234	21	between	between	ADP
ijtc-678	234	22	leverage	leverage	NOUN
ijtc-678	234	23	,	,	PUNCT
ijtc-678	234	24	inventory	inventory	NOUN
ijtc-678	234	25	intensity	intensity	NOUN
ijtc-678	234	26	,	,	PUNCT
ijtc-678	234	27	and	and	CCONJ
ijtc-678	234	28	tax	tax	NOUN
ijtc-678	234	29	aggressiveness	aggressiveness	NOUN
ijtc-678	234	30	.	.	PUNCT
ijtc-678	235	1	this	this	PRON
ijtc-678	235	2	is	be	AUX
ijtc-678	235	3	in	in	ADP
ijtc-678	235	4	line	line	NOUN
ijtc-678	235	5	with	with	ADP
ijtc-678	235	6	research	research	NOUN
ijtc-678	235	7	og	og	PROPN
ijtc-678	235	8	(	(	PUNCT
ijtc-678	235	9	suyono	suyono	NOUN
ijtc-678	235	10	,	,	PUNCT
ijtc-678	235	11	2018	2018	NUM
ijtc-678	235	12	)	)	PUNCT
ijtc-678	235	13	.	.	PUNCT
ijtc-678	236	1	the	the	DET
ijtc-678	236	2	company	company	NOUN
ijtc-678	236	3	does	do	AUX
ijtc-678	236	4	not	not	PART
ijtc-678	236	5	use	use	VERB
ijtc-678	236	6	leverage	leverage	NOUN
ijtc-678	236	7	to	to	PART
ijtc-678	236	8	own	own	VERB
ijtc-678	236	9	inventory	inventory	NOUN
ijtc-678	236	10	and	and	CCONJ
ijtc-678	236	11	additional	additional	ADJ
ijtc-678	236	12	costs	cost	NOUN
ijtc-678	236	13	to	to	PART
ijtc-678	236	14	reduce	reduce	VERB
ijtc-678	236	15	its	its	PRON
ijtc-678	236	16	tax	tax	NOUN
ijtc-678	236	17	burden	burden	NOUN
ijtc-678	236	18	,	,	PUNCT
ijtc-678	236	19	so	so	SCONJ
ijtc-678	236	20	the	the	DET
ijtc-678	236	21	company	company	NOUN
ijtc-678	236	22	chooses	choose	VERB
ijtc-678	236	23	not	not	PART
ijtc-678	236	24	to	to	PART
ijtc-678	236	25	carry	carry	VERB
ijtc-678	236	26	out	out	ADP
ijtc-678	236	27	tax	tax	NOUN
ijtc-678	236	28	aggressiveness	aggressiveness	NOUN
ijtc-678	236	29	or	or	CCONJ
ijtc-678	236	30	pay	pay	VERB
ijtc-678	236	31	the	the	DET
ijtc-678	236	32	tax	tax	NOUN
ijtc-678	236	33	burden	burden	NOUN
ijtc-678	236	34	according	accord	VERB
ijtc-678	236	35	to	to	ADP
ijtc-678	236	36	the	the	DET
ijtc-678	236	37	company	company	NOUN
ijtc-678	236	38	's	's	PART
ijtc-678	236	39	situation	situation	NOUN
ijtc-678	236	40	.	.	PUNCT
ijtc-678	237	1	most	most	ADJ
ijtc-678	237	2	companies	company	NOUN
ijtc-678	237	3	prefer	prefer	VERB
ijtc-678	237	4	to	to	PART
ijtc-678	237	5	use	use	VERB
ijtc-678	237	6	leverage	leverage	NOUN
ijtc-678	237	7	to	to	PART
ijtc-678	237	8	maximize	maximize	VERB
ijtc-678	237	9	profits	profit	NOUN
ijtc-678	237	10	for	for	ADP
ijtc-678	237	11	shareholders	shareholder	NOUN
ijtc-678	237	12	.	.	PUNCT
ijtc-678	238	1	the	the	DET
ijtc-678	238	2	company	company	NOUN
ijtc-678	238	3	will	will	AUX
ijtc-678	238	4	increase	increase	VERB
ijtc-678	238	5	profits	profit	NOUN
ijtc-678	238	6	and	and	CCONJ
ijtc-678	238	7	reduce	reduce	VERB
ijtc-678	238	8	the	the	DET
ijtc-678	238	9	tax	tax	NOUN
ijtc-678	238	10	burden	burden	NOUN
ijtc-678	238	11	if	if	SCONJ
ijtc-678	238	12	the	the	DET
ijtc-678	238	13	intensity	intensity	NOUN
ijtc-678	238	14	of	of	ADP
ijtc-678	238	15	the	the	DET
ijtc-678	238	16	company	company	NOUN
ijtc-678	238	17	is	be	AUX
ijtc-678	238	18	higher	high	ADJ
ijtc-678	238	19	(	(	PUNCT
ijtc-678	238	20	pasaribu	pasaribu	PROPN
ijtc-678	238	21	&	&	CCONJ
ijtc-678	238	22	mulyani	mulyani	PROPN
ijtc-678	238	23	,	,	PUNCT
ijtc-678	238	24	2019	2019	NUM
ijtc-678	238	25	)	)	PUNCT
ijtc-678	238	26	.	.	PUNCT
ijtc-678	239	1	the	the	DET
ijtc-678	239	2	effect	effect	NOUN
ijtc-678	239	3	of	of	ADP
ijtc-678	239	4	leverage	leverage	NOUN
ijtc-678	239	5	moderation	moderation	NOUN
ijtc-678	239	6	on	on	ADP
ijtc-678	239	7	the	the	DET
ijtc-678	239	8	profitability	profitability	NOUN
ijtc-678	239	9	relationship	relationship	NOUN
ijtc-678	239	10	against	against	ADP
ijtc-678	239	11	tax	tax	NOUN
ijtc-678	239	12	aggressiveness	aggressiveness	NOUN
ijtc-678	239	13	therefore	therefore	ADV
ijtc-678	239	14	,	,	PUNCT
ijtc-678	239	15	h6	h6	PROPN
ijtc-678	239	16	is	be	AUX
ijtc-678	239	17	okay	okay	ADJ
ijtc-678	239	18	.	.	PUNCT
ijtc-678	240	1	this	this	PRON
ijtc-678	240	2	is	be	AUX
ijtc-678	240	3	consistent	consistent	ADJ
ijtc-678	240	4	with	with	ADP
ijtc-678	240	5	the	the	DET
ijtc-678	240	6	findings	finding	NOUN
ijtc-678	240	7	of	of	ADP
ijtc-678	240	8	hidayat	hidayat	PROPN
ijtc-678	240	9	and	and	CCONJ
ijtc-678	240	10	dewi	dewi	PROPN
ijtc-678	240	11	's	's	PART
ijtc-678	240	12	research	research	NOUN
ijtc-678	240	13	from	from	ADP
ijtc-678	240	14	2022	2022	NUM
ijtc-678	240	15	,	,	PUNCT
ijtc-678	240	16	which	which	PRON
ijtc-678	240	17	indicates	indicate	VERB
ijtc-678	240	18	a	a	DET
ijtc-678	240	19	close	close	ADJ
ijtc-678	240	20	relationship	relationship	NOUN
ijtc-678	240	21	between	between	ADP
ijtc-678	240	22	leverage	leverage	NOUN
ijtc-678	240	23	,	,	PUNCT
ijtc-678	240	24	profitability	profitability	NOUN
ijtc-678	240	25	,	,	PUNCT
ijtc-678	240	26	and	and	CCONJ
ijtc-678	240	27	tax	tax	NOUN
ijtc-678	240	28	aggression	aggression	NOUN
ijtc-678	240	29	.	.	PUNCT
ijtc-678	241	1	taxes	taxis	NOUN
ijtc-678	241	2	paid	pay	VERB
ijtc-678	241	3	by	by	ADP
ijtc-678	241	4	the	the	DET
ijtc-678	241	5	company	company	NOUN
ijtc-678	241	6	will	will	AUX
ijtc-678	241	7	be	be	AUX
ijtc-678	241	8	directly	directly	ADV
ijtc-678	241	9	proportional	proportional	ADJ
ijtc-678	241	10	to	to	ADP
ijtc-678	241	11	its	its	PRON
ijtc-678	241	12	income	income	NOUN
ijtc-678	241	13	,	,	PUNCT
ijtc-678	241	14	so	so	SCONJ
ijtc-678	241	15	a	a	DET
ijtc-678	241	16	rise	rise	NOUN
ijtc-678	241	17	in	in	ADP
ijtc-678	241	18	profits	profit	NOUN
ijtc-678	241	19	will	will	AUX
ijtc-678	241	20	result	result	VERB
ijtc-678	241	21	in	in	ADP
ijtc-678	241	22	a	a	DET
ijtc-678	241	23	greater	great	ADJ
ijtc-678	241	24	tax	tax	NOUN
ijtc-678	241	25	burden	burden	NOUN
ijtc-678	241	26	for	for	ADP
ijtc-678	241	27	the	the	DET
ijtc-678	241	28	company	company	NOUN
ijtc-678	241	29	.	.	PUNCT
ijtc-678	242	1	in	in	ADP
ijtc-678	242	2	order	order	NOUN
ijtc-678	242	3	for	for	SCONJ
ijtc-678	242	4	businesses	business	NOUN
ijtc-678	242	5	to	to	PART
ijtc-678	242	6	profit	profit	VERB
ijtc-678	242	7	from	from	ADP
ijtc-678	242	8	these	these	DET
ijtc-678	242	9	tax	tax	NOUN
ijtc-678	242	10	benefits	benefit	NOUN
ijtc-678	242	11	,	,	PUNCT
ijtc-678	242	12	they	they	PRON
ijtc-678	242	13	must	must	AUX
ijtc-678	242	14	increase	increase	VERB
ijtc-678	242	15	their	their	PRON
ijtc-678	242	16	overall	overall	ADJ
ijtc-678	242	17	debt	debt	NOUN
ijtc-678	242	18	,	,	PUNCT
ijtc-678	242	19	resulting	result	VERB
ijtc-678	242	20	in	in	ADP
ijtc-678	242	21	a	a	DET
ijtc-678	242	22	high	high	ADJ
ijtc-678	242	23	total	total	ADJ
ijtc-678	242	24	debt	debt	NOUN
ijtc-678	242	25	to	to	ADP
ijtc-678	242	26	asset	asset	NOUN
ijtc-678	242	27	ratio	ratio	NOUN
ijtc-678	242	28	.	.	PUNCT
ijtc-678	243	1	according	accord	VERB
ijtc-678	243	2	to	to	ADP
ijtc-678	243	3	(	(	PUNCT
ijtc-678	243	4	alexander	alexander	PROPN
ijtc-678	243	5	&	&	CCONJ
ijtc-678	243	6	minnema	minnema	PROPN
ijtc-678	243	7	,	,	PUNCT
ijtc-678	243	8	2018	2018	NUM
ijtc-678	243	9	)	)	PUNCT
ijtc-678	243	10	,	,	PUNCT
ijtc-678	243	11	for	for	SCONJ
ijtc-678	243	12	this	this	DET
ijtc-678	243	13	indicator	indicator	NOUN
ijtc-678	243	14	to	to	PART
ijtc-678	243	15	be	be	AUX
ijtc-678	243	16	theoretically	theoretically	ADV
ijtc-678	243	17	more	more	ADV
ijtc-678	243	18	beneficial	beneficial	ADJ
ijtc-678	243	19	for	for	ADP
ijtc-678	243	20	the	the	DET
ijtc-678	243	21	organization	organization	NOUN
ijtc-678	243	22	,	,	PUNCT
ijtc-678	243	23	it	it	PRON
ijtc-678	243	24	must	must	AUX
ijtc-678	243	25	have	have	VERB
ijtc-678	243	26	a	a	DET
ijtc-678	243	27	high	high	ADJ
ijtc-678	243	28	level	level	NOUN
ijtc-678	243	29	of	of	ADP
ijtc-678	243	30	total	total	ADJ
ijtc-678	243	31	debt	debt	NOUN
ijtc-678	243	32	,	,	PUNCT
ijtc-678	243	33	implying	imply	VERB
ijtc-678	243	34	a	a	DET
ijtc-678	243	35	positive	positive	ADJ
ijtc-678	243	36	association	association	NOUN
ijtc-678	243	37	between	between	ADP
ijtc-678	243	38	total	total	ADJ
ijtc-678	243	39	debt	debt	NOUN
ijtc-678	243	40	and	and	CCONJ
ijtc-678	243	41	profitability	profitability	NOUN
ijtc-678	243	42	.	.	PUNCT
ijtc-678	244	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	244	2	the	the	DET
ijtc-678	244	3	influence	influence	NOUN
ijtc-678	244	4	of	of	ADP
ijtc-678	244	5	capital	capital	NOUN
ijtc-678	244	6	intensity	intensity	NOUN
ijtc-678	244	7	,	,	PUNCT
ijtc-678	244	8	inventory	inventory	NOUN
ijtc-678	244	9	intensity	intensity	NOUN
ijtc-678	244	10	,	,	PUNCT
ijtc-678	244	11	and	and	CCONJ
ijtc-678	244	12	profitability	profitability	NOUN
ijtc-678	244	13	on	on	ADP
ijtc-678	244	14	tax	tax	NOUN
ijtc-678	244	15	aggressiveness	aggressiveness	NOUN
ijtc-678	244	16	with	with	ADP
ijtc-678	244	17	debt	debt	NOUN
ijtc-678	244	18	levels	level	NOUN
ijtc-678	244	19	as	as	ADP
ijtc-678	244	20	a	a	DET
ijtc-678	244	21	moderating	moderate	VERB
ijtc-678	244	22	variable	variable	ADJ
ijtc-678	244	23	fitriani	fitriani	NOUN
ijtc-678	244	24	and	and	CCONJ
ijtc-678	244	25	indrati	indrati	NOUN
ijtc-678	244	26	160	160	NUM
ijtc-678	244	27	|	|	ADV
ijtc-678	244	28	ilomata	ilomata	PROPN
ijtc-678	244	29	international	international	ADJ
ijtc-678	244	30	journal	journal	NOUN
ijtc-678	244	31	of	of	ADP
ijtc-678	244	32	tax	tax	PROPN
ijtc-678	244	33	&	&	CCONJ
ijtc-678	244	34	accounting	account	VERB
ijtc-678	244	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-678	244	36	conclusion	conclusion	NOUN
ijtc-678	244	37	based	base	VERB
ijtc-678	244	38	on	on	ADP
ijtc-678	244	39	the	the	DET
ijtc-678	244	40	results	result	NOUN
ijtc-678	244	41	of	of	ADP
ijtc-678	244	42	the	the	DET
ijtc-678	244	43	author	author	NOUN
ijtc-678	244	44	's	's	PART
ijtc-678	244	45	research	research	NOUN
ijtc-678	244	46	,	,	PUNCT
ijtc-678	244	47	it	it	PRON
ijtc-678	244	48	can	can	AUX
ijtc-678	244	49	be	be	AUX
ijtc-678	244	50	stated	state	VERB
ijtc-678	244	51	that	that	SCONJ
ijtc-678	244	52	the	the	DET
ijtc-678	244	53	purpose	purpose	NOUN
ijtc-678	244	54	of	of	ADP
ijtc-678	244	55	this	this	DET
ijtc-678	244	56	study	study	NOUN
ijtc-678	244	57	was	be	AUX
ijtc-678	244	58	to	to	PART
ijtc-678	244	59	examine	examine	VERB
ijtc-678	244	60	the	the	DET
ijtc-678	244	61	impact	impact	NOUN
ijtc-678	244	62	of	of	ADP
ijtc-678	244	63	capital	capital	NOUN
ijtc-678	244	64	intensity	intensity	NOUN
ijtc-678	244	65	,	,	PUNCT
ijtc-678	244	66	inventory	inventory	NOUN
ijtc-678	244	67	intensity	intensity	NOUN
ijtc-678	244	68	,	,	PUNCT
ijtc-678	244	69	and	and	CCONJ
ijtc-678	244	70	profitability	profitability	NOUN
ijtc-678	244	71	on	on	ADP
ijtc-678	244	72	tax	tax	NOUN
ijtc-678	244	73	aggressiveness	aggressiveness	NOUN
ijtc-678	244	74	,	,	PUNCT
ijtc-678	244	75	with	with	ADP
ijtc-678	244	76	leverage	leverage	NOUN
ijtc-678	244	77	as	as	ADP
ijtc-678	244	78	a	a	DET
ijtc-678	244	79	moderating	moderate	VERB
ijtc-678	244	80	variable	variable	NOUN
ijtc-678	244	81	,	,	PUNCT
ijtc-678	244	82	for	for	ADP
ijtc-678	244	83	the	the	DET
ijtc-678	244	84	lq45	lq45	PROPN
ijtc-678	244	85	companies	company	NOUN
ijtc-678	244	86	listed	list	VERB
ijtc-678	244	87	on	on	ADP
ijtc-678	244	88	the	the	DET
ijtc-678	244	89	indonesia	indonesia	PROPN
ijtc-678	244	90	stock	stock	PROPN
ijtc-678	244	91	exchange	exchange	PROPN
ijtc-678	244	92	(	(	PUNCT
ijtc-678	244	93	idx	idx	PROPN
ijtc-678	244	94	)	)	PUNCT
ijtc-678	244	95	from	from	ADP
ijtc-678	244	96	2017	2017	NUM
ijtc-678	244	97	to	to	ADP
ijtc-678	244	98	2021	2021	NUM
ijtc-678	244	99	.	.	PUNCT
ijtc-678	245	1	capital	capital	NOUN
ijtc-678	245	2	intensity	intensity	NOUN
ijtc-678	245	3	,	,	PUNCT
ijtc-678	245	4	inventory	inventory	NOUN
ijtc-678	245	5	intensity	intensity	NOUN
ijtc-678	245	6	,	,	PUNCT
ijtc-678	245	7	and	and	CCONJ
ijtc-678	245	8	profitability	profitability	NOUN
ijtc-678	245	9	are	be	AUX
ijtc-678	245	10	simultaneously	simultaneously	ADV
ijtc-678	245	11	associated	associate	VERB
ijtc-678	245	12	to	to	ADP
ijtc-678	245	13	tax	tax	NOUN
ijtc-678	245	14	aggressiveness	aggressiveness	NOUN
ijtc-678	245	15	,	,	PUNCT
ijtc-678	245	16	and	and	CCONJ
ijtc-678	245	17	all	all	DET
ijtc-678	245	18	independent	independent	ADJ
ijtc-678	245	19	variables	variable	NOUN
ijtc-678	245	20	modulated	modulate	VERB
ijtc-678	245	21	by	by	ADP
ijtc-678	245	22	leverage	leverage	NOUN
ijtc-678	245	23	are	be	AUX
ijtc-678	245	24	simultaneously	simultaneously	ADV
ijtc-678	245	25	connected	connect	VERB
ijtc-678	245	26	to	to	ADP
ijtc-678	245	27	tax	tax	NOUN
ijtc-678	245	28	aggressiveness	aggressiveness	NOUN
ijtc-678	245	29	.	.	PUNCT
ijtc-678	246	1	the	the	DET
ijtc-678	246	2	link	link	NOUN
ijtc-678	246	3	between	between	ADP
ijtc-678	246	4	capital	capital	NOUN
ijtc-678	246	5	intensity	intensity	NOUN
ijtc-678	246	6	and	and	CCONJ
ijtc-678	246	7	tax	tax	NOUN
ijtc-678	246	8	aggressiveness	aggressiveness	NOUN
ijtc-678	246	9	is	be	AUX
ijtc-678	246	10	positive	positive	ADJ
ijtc-678	246	11	,	,	PUNCT
ijtc-678	246	12	suggesting	suggest	VERB
ijtc-678	246	13	that	that	SCONJ
ijtc-678	246	14	as	as	SCONJ
ijtc-678	246	15	capital	capital	NOUN
ijtc-678	246	16	intensity	intensity	NOUN
ijtc-678	246	17	rises	rise	NOUN
ijtc-678	246	18	,	,	PUNCT
ijtc-678	246	19	corporations	corporation	NOUN
ijtc-678	246	20	tend	tend	VERB
ijtc-678	246	21	to	to	PART
ijtc-678	246	22	be	be	AUX
ijtc-678	246	23	more	more	ADJ
ijtc-678	246	24	tax	tax	NOUN
ijtc-678	246	25	aggressive	aggressive	ADJ
ijtc-678	246	26	.	.	PUNCT
ijtc-678	247	1	there	there	PRON
ijtc-678	247	2	is	be	VERB
ijtc-678	247	3	no	no	DET
ijtc-678	247	4	substantial	substantial	ADJ
ijtc-678	247	5	association	association	NOUN
ijtc-678	247	6	between	between	ADP
ijtc-678	247	7	inventory	inventory	NOUN
ijtc-678	247	8	intensity	intensity	NOUN
ijtc-678	247	9	and	and	CCONJ
ijtc-678	247	10	tax	tax	NOUN
ijtc-678	247	11	aggressiveness	aggressiveness	NOUN
ijtc-678	247	12	,	,	PUNCT
ijtc-678	247	13	therefore	therefore	ADV
ijtc-678	247	14	a	a	DET
ijtc-678	247	15	company	company	NOUN
ijtc-678	247	16	's	's	PART
ijtc-678	247	17	inventory	inventory	NOUN
ijtc-678	247	18	intensity	intensity	NOUN
ijtc-678	247	19	has	have	VERB
ijtc-678	247	20	little	little	ADJ
ijtc-678	247	21	effect	effect	NOUN
ijtc-678	247	22	on	on	ADP
ijtc-678	247	23	its	its	PRON
ijtc-678	247	24	ability	ability	NOUN
ijtc-678	247	25	to	to	PART
ijtc-678	247	26	reduce	reduce	VERB
ijtc-678	247	27	tax	tax	NOUN
ijtc-678	247	28	payments	payment	NOUN
ijtc-678	247	29	.	.	PUNCT
ijtc-678	248	1	significantly	significantly	ADV
ijtc-678	248	2	positive	positive	ADJ
ijtc-678	248	3	correlation	correlation	NOUN
ijtc-678	248	4	exists	exist	VERB
ijtc-678	248	5	between	between	ADP
ijtc-678	248	6	profitability	profitability	NOUN
ijtc-678	248	7	and	and	CCONJ
ijtc-678	248	8	tax	tax	NOUN
ijtc-678	248	9	aggressiveness	aggressiveness	NOUN
ijtc-678	248	10	,	,	PUNCT
ijtc-678	248	11	indicating	indicate	VERB
ijtc-678	248	12	that	that	SCONJ
ijtc-678	248	13	an	an	DET
ijtc-678	248	14	increase	increase	NOUN
ijtc-678	248	15	in	in	ADP
ijtc-678	248	16	the	the	DET
ijtc-678	248	17	profitability	profitability	NOUN
ijtc-678	248	18	of	of	ADP
ijtc-678	248	19	a	a	DET
ijtc-678	248	20	company	company	NOUN
ijtc-678	248	21	will	will	AUX
ijtc-678	248	22	result	result	VERB
ijtc-678	248	23	in	in	ADP
ijtc-678	248	24	an	an	DET
ijtc-678	248	25	increase	increase	NOUN
ijtc-678	248	26	in	in	ADP
ijtc-678	248	27	company	company	NOUN
ijtc-678	248	28	profits	profit	NOUN
ijtc-678	248	29	,	,	PUNCT
ijtc-678	248	30	so	so	SCONJ
ijtc-678	248	31	that	that	SCONJ
ijtc-678	248	32	the	the	DET
ijtc-678	248	33	company	company	NOUN
ijtc-678	248	34	will	will	AUX
ijtc-678	248	35	use	use	VERB
ijtc-678	248	36	positive	positive	ADJ
ijtc-678	248	37	accounting	accounting	NOUN
ijtc-678	248	38	methods	method	NOUN
ijtc-678	248	39	to	to	PART
ijtc-678	248	40	reduce	reduce	VERB
ijtc-678	248	41	profits	profit	NOUN
ijtc-678	248	42	,	,	PUNCT
ijtc-678	248	43	thereby	thereby	ADV
ijtc-678	248	44	reducing	reduce	VERB
ijtc-678	248	45	the	the	DET
ijtc-678	248	46	amount	amount	NOUN
ijtc-678	248	47	of	of	ADP
ijtc-678	248	48	tax	tax	NOUN
ijtc-678	248	49	paid	pay	VERB
ijtc-678	248	50	by	by	ADP
ijtc-678	248	51	the	the	DET
ijtc-678	248	52	company	company	NOUN
ijtc-678	248	53	.	.	PUNCT
ijtc-678	249	1	and	and	CCONJ
ijtc-678	249	2	leverage	leverage	NOUN
ijtc-678	249	3	does	do	AUX
ijtc-678	249	4	not	not	PART
ijtc-678	249	5	modify	modify	VERB
ijtc-678	249	6	the	the	DET
ijtc-678	249	7	link	link	NOUN
ijtc-678	249	8	between	between	ADP
ijtc-678	249	9	capital	capital	NOUN
ijtc-678	249	10	intensity	intensity	NOUN
ijtc-678	249	11	and	and	CCONJ
ijtc-678	249	12	inventory	inventory	NOUN
ijtc-678	249	13	intensity	intensity	NOUN
ijtc-678	249	14	and	and	CCONJ
ijtc-678	249	15	tax	tax	NOUN
ijtc-678	249	16	aggressiveness	aggressiveness	NOUN
ijtc-678	249	17	.	.	PUNCT
ijtc-678	250	1	in	in	ADP
ijtc-678	250	2	the	the	DET
ijtc-678	250	3	meantime	meantime	NOUN
ijtc-678	250	4	,	,	PUNCT
ijtc-678	250	5	leverage	leverage	NOUN
ijtc-678	250	6	can	can	AUX
ijtc-678	250	7	dramatically	dramatically	ADV
ijtc-678	250	8	decrease	decrease	VERB
ijtc-678	250	9	the	the	DET
ijtc-678	250	10	connection	connection	NOUN
ijtc-678	250	11	between	between	ADP
ijtc-678	250	12	profitability	profitability	NOUN
ijtc-678	250	13	and	and	CCONJ
ijtc-678	250	14	tax	tax	NOUN
ijtc-678	250	15	aggression	aggression	NOUN
ijtc-678	250	16	.	.	PUNCT
ijtc-678	251	1	reference	reference	NOUN
ijtc-678	251	2	afiana	afiana	PROPN
ijtc-678	251	3	,	,	PUNCT
ijtc-678	251	4	n.	n.	NOUN
ijtc-678	251	5	,	,	PUNCT
ijtc-678	251	6	&	&	CCONJ
ijtc-678	251	7	mukti	mukti	PROPN
ijtc-678	251	8	,	,	PUNCT
ijtc-678	251	9	i.	i.	PROPN
ijtc-678	251	10	(	(	PUNCT
ijtc-678	251	11	2020	2020	NUM
ijtc-678	251	12	)	)	PUNCT
ijtc-678	251	13	.	.	PUNCT
ijtc-678	252	1	the	the	DET
ijtc-678	252	2	effect	effect	NOUN
ijtc-678	252	3	of	of	ADP
ijtc-678	252	4	capital	capital	NOUN
ijtc-678	252	5	intensity	intensity	NOUN
ijtc-678	252	6	and	and	CCONJ
ijtc-678	252	7	leverage	leverage	NOUN
ijtc-678	252	8	against	against	ADP
ijtc-678	252	9	tax	tax	NOUN
ijtc-678	252	10	aggressiveness	aggressiveness	NOUN
ijtc-678	252	11	(	(	PUNCT
ijtc-678	252	12	the	the	DET
ijtc-678	252	13	empirical	empirical	ADJ
ijtc-678	252	14	studies	study	NOUN
ijtc-678	252	15	at	at	ADP
ijtc-678	252	16	mining	mining	NOUN
ijtc-678	252	17	companies	company	NOUN
ijtc-678	252	18	which	which	PRON
ijtc-678	252	19	have	have	AUX
ijtc-678	252	20	been	be	AUX
ijtc-678	252	21	registered	register	VERB
ijtc-678	252	22	on	on	ADP
ijtc-678	252	23	indonesia	indonesia	PROPN
ijtc-678	252	24	stock	stock	PROPN
ijtc-678	252	25	exchange	exchange	PROPN
ijtc-678	252	26	during	during	ADP
ijtc-678	252	27	the	the	DET
ijtc-678	252	28	period	period	NOUN
ijtc-678	252	29	of	of	ADP
ijtc-678	252	30	2014	2014	NUM
ijtc-678	252	31	-	-	SYM
ijtc-678	252	32	2018	2018	NUM
ijtc-678	252	33	)	)	PUNCT
ijtc-678	252	34	.	.	PUNCT
ijtc-678	253	1	international	international	ADJ
ijtc-678	253	2	journal	journal	NOUN
ijtc-678	253	3	of	of	ADP
ijtc-678	253	4	innovative	innovative	ADJ
ijtc-678	253	5	science	science	NOUN
ijtc-678	253	6	and	and	CCONJ
ijtc-678	253	7	research	research	NOUN
ijtc-678	253	8	technology	technology	NOUN
ijtc-678	253	9	,	,	PUNCT
ijtc-678	253	10	5(3	5(3	NUM
ijtc-678	253	11	)	)	PUNCT
ijtc-678	253	12	,	,	PUNCT
ijtc-678	253	13	1024–1032	1024–1032	NUM
ijtc-678	253	14	.	.	PUNCT
ijtc-678	254	1	ahdiyah	ahdiyah	PROPN
ijtc-678	254	2	,	,	PUNCT
ijtc-678	254	3	a.	a.	PROPN
ijtc-678	254	4	,	,	PUNCT
ijtc-678	254	5	&	&	CCONJ
ijtc-678	254	6	triyanto	triyanto	PROPN
ijtc-678	254	7	,	,	PUNCT
ijtc-678	254	8	d.	d.	PROPN
ijtc-678	254	9	n.	n.	PROPN
ijtc-678	254	10	(	(	PUNCT
ijtc-678	254	11	2021	2021	NUM
ijtc-678	254	12	)	)	PUNCT
ijtc-678	254	13	.	.	PUNCT
ijtc-678	255	1	impact	impact	NOUN
ijtc-678	255	2	of	of	ADP
ijtc-678	255	3	financial	financial	ADJ
ijtc-678	255	4	distress	distress	NOUN
ijtc-678	255	5	,	,	PUNCT
ijtc-678	255	6	firm	firm	ADJ
ijtc-678	255	7	size	size	NOUN
ijtc-678	255	8	,	,	PUNCT
ijtc-678	255	9	fixed	fix	VERB
ijtc-678	255	10	asset	asset	NOUN
ijtc-678	255	11	intensity	intensity	NOUN
ijtc-678	255	12	,	,	PUNCT
ijtc-678	255	13	and	and	CCONJ
ijtc-678	255	14	inventory	inventory	NOUN
ijtc-678	255	15	intensity	intensity	NOUN
ijtc-678	255	16	on	on	ADP
ijtc-678	255	17	tax	tax	NOUN
ijtc-678	255	18	aggressiveness	aggressiveness	NOUN
ijtc-678	255	19	.	.	PUNCT
ijtc-678	256	1	journal	journal	NOUN
ijtc-678	256	2	of	of	ADP
ijtc-678	256	3	accounting	accounting	NOUN
ijtc-678	256	4	auditing	auditing	NOUN
ijtc-678	256	5	and	and	CCONJ
ijtc-678	256	6	business	business	NOUN
ijtc-678	256	7	,	,	PUNCT
ijtc-678	256	8	4(2	4(2	NUM
ijtc-678	256	9	)	)	PUNCT
ijtc-678	256	10	,	,	PUNCT
ijtc-678	256	11	1–11	1–11	PROPN
ijtc-678	256	12	.	.	PUNCT
ijtc-678	257	1	aksoy	aksoy	PROPN
ijtc-678	257	2	hazır	hazır	PROPN
ijtc-678	257	3	,	,	PUNCT
ijtc-678	257	4	ç	ç	X
ijtc-678	257	5	.	.	PUNCT
ijtc-678	257	6	(	(	PUNCT
ijtc-678	257	7	2019	2019	NUM
ijtc-678	257	8	)	)	PUNCT
ijtc-678	257	9	.	.	PUNCT
ijtc-678	258	1	determinants	determinant	NOUN
ijtc-678	258	2	of	of	ADP
ijtc-678	258	3	effective	effective	ADJ
ijtc-678	258	4	tax	tax	NOUN
ijtc-678	258	5	rates	rate	NOUN
ijtc-678	258	6	in	in	ADP
ijtc-678	258	7	turkey	turkey	PROPN
ijtc-678	258	8	.	.	PUNCT
ijtc-678	259	1	journal	journal	PROPN
ijtc-678	259	2	of	of	ADP
ijtc-678	259	3	research	research	NOUN
ijtc-678	259	4	in	in	ADP
ijtc-678	259	5	business	business	NOUN
ijtc-678	259	6	,	,	PUNCT
ijtc-678	259	7	1(4	1(4	NUM
ijtc-678	259	8	)	)	PUNCT
ijtc-678	259	9	,	,	PUNCT
ijtc-678	259	10	35–45	35–45	NUM
ijtc-678	259	11	.	.	PUNCT
ijtc-678	260	1	https://doi.org/10.23892/jrb.2019453293	https://doi.org/10.23892/jrb.2019453293	PROPN
ijtc-678	260	2	alexander	alexander	PROPN
ijtc-678	260	3	,	,	PUNCT
ijtc-678	260	4	a.	a.	PROPN
ijtc-678	260	5	,	,	PUNCT
ijtc-678	260	6	&	&	CCONJ
ijtc-678	260	7	minnema	minnema	PROPN
ijtc-678	260	8	,	,	PUNCT
ijtc-678	260	9	j.	j.	PROPN
ijtc-678	260	10	(	(	PUNCT
ijtc-678	260	11	2018	2018	NUM
ijtc-678	260	12	)	)	PUNCT
ijtc-678	260	13	.	.	PUNCT
ijtc-678	261	1	the	the	DET
ijtc-678	261	2	relationship	relationship	NOUN
ijtc-678	261	3	between	between	ADP
ijtc-678	261	4	leverage	leverage	NOUN
ijtc-678	261	5	and	and	CCONJ
ijtc-678	261	6	profitability	profitability	NOUN
ijtc-678	261	7	:	:	PUNCT
ijtc-678	261	8	a	a	DET
ijtc-678	261	9	quantitative	quantitative	ADJ
ijtc-678	261	10	study	study	NOUN
ijtc-678	261	11	of	of	ADP
ijtc-678	261	12	consulting	consult	VERB
ijtc-678	261	13	firms	firm	NOUN
ijtc-678	261	14	in	in	ADP
ijtc-678	261	15	sweden	sweden	PROPN
ijtc-678	261	16	.	.	PUNCT
ijtc-678	262	1	sweden	sweden	PROPN
ijtc-678	262	2	:	:	PUNCT
ijtc-678	262	3	umea	umea	ADJ
ijtc-678	262	4	school	school	NOUN
ijtc-678	262	5	of	of	ADP
ijtc-678	262	6	business	business	NOUN
ijtc-678	262	7	,	,	PUNCT
ijtc-678	262	8	economics	economic	NOUN
ijtc-678	262	9	and	and	CCONJ
ijtc-678	262	10	statistics	statistic	NOUN
ijtc-678	262	11	,	,	PUNCT
ijtc-678	262	12	1–83	1–83	NUM
ijtc-678	262	13	.	.	PUNCT
ijtc-678	262	14	amalia	amalia	PROPN
ijtc-678	262	15	.	.	PUNCT
ijtc-678	263	1	(	(	PUNCT
ijtc-678	263	2	2021	2021	NUM
ijtc-678	263	3	)	)	PUNCT
ijtc-678	263	4	.	.	PUNCT
ijtc-678	264	1	effect	effect	NOUN
ijtc-678	264	2	of	of	ADP
ijtc-678	264	3	liquidity	liquidity	NOUN
ijtc-678	264	4	,	,	PUNCT
ijtc-678	264	5	leverage	leverage	NOUN
ijtc-678	264	6	and	and	CCONJ
ijtc-678	264	7	asset	asset	NOUN
ijtc-678	264	8	intensity	intensity	NOUN
ijtc-678	264	9	against	against	ADP
ijtc-678	264	10	tax	tax	NOUN
ijtc-678	264	11	aggressivity	aggressivity	NOUN
ijtc-678	264	12	.	.	PUNCT
ijtc-678	265	1	international	international	ADJ
ijtc-678	265	2	journal	journal	PROPN
ijtc-678	265	3	of	of	ADP
ijtc-678	265	4	accounting	accounting	PROPN
ijtc-678	265	5	&	&	CCONJ
ijtc-678	265	6	finance	finance	PROPN
ijtc-678	265	7	in	in	ADP
ijtc-678	265	8	asia	asia	PROPN
ijtc-678	265	9	pasific	pasific	PROPN
ijtc-678	265	10	,	,	PUNCT
ijtc-678	265	11	12(232–240	12(232–240	PROPN
ijtc-678	265	12	)	)	PUNCT
ijtc-678	265	13	.	.	PUNCT
ijtc-678	266	1	balakrishnan	balakrishnan	PROPN
ijtc-678	266	2	,	,	PUNCT
ijtc-678	266	3	k.	k.	PROPN
ijtc-678	266	4	,	,	PUNCT
ijtc-678	266	5	blouin	blouin	PROPN
ijtc-678	266	6	,	,	PUNCT
ijtc-678	266	7	j.	j.	PROPN
ijtc-678	266	8	l.	l.	PROPN
ijtc-678	266	9	,	,	PUNCT
ijtc-678	266	10	&	&	CCONJ
ijtc-678	266	11	guay	guay	PROPN
ijtc-678	266	12	,	,	PUNCT
ijtc-678	266	13	w.	w.	PROPN
ijtc-678	266	14	r.	r.	PROPN
ijtc-678	266	15	(	(	PUNCT
ijtc-678	266	16	2019	2019	NUM
ijtc-678	266	17	)	)	PUNCT
ijtc-678	266	18	.	.	PUNCT
ijtc-678	267	1	tax	tax	NOUN
ijtc-678	267	2	aggressiveness	aggressiveness	NOUN
ijtc-678	267	3	and	and	CCONJ
ijtc-678	267	4	corporate	corporate	ADJ
ijtc-678	267	5	transparency	transparency	NOUN
ijtc-678	267	6	.	.	PUNCT
ijtc-678	268	1	accounting	accounting	NOUN
ijtc-678	268	2	review	review	PROPN
ijtc-678	268	3	,	,	PUNCT
ijtc-678	268	4	94(1	94(1	NUM
ijtc-678	268	5	)	)	PUNCT
ijtc-678	268	6	,	,	PUNCT
ijtc-678	268	7	45–69	45–69	NUM
ijtc-678	268	8	.	.	PUNCT
ijtc-678	269	1	https://doi.org/10.2308/accr-52130	https://doi.org/10.2308/accr-52130	PROPN
ijtc-678	269	2	christina	christina	PROPN
ijtc-678	269	3	,	,	PUNCT
ijtc-678	269	4	m.	m.	PROPN
ijtc-678	269	5	w.	w.	PROPN
ijtc-678	269	6	,	,	PUNCT
ijtc-678	269	7	&	&	CCONJ
ijtc-678	269	8	wahyudi	wahyudi	PROPN
ijtc-678	269	9	,	,	PUNCT
ijtc-678	269	10	i.	i.	PROPN
ijtc-678	269	11	(	(	PUNCT
ijtc-678	269	12	2022	2022	NUM
ijtc-678	269	13	)	)	PUNCT
ijtc-678	269	14	.	.	PUNCT
ijtc-678	270	1	pengaruh	pengaruh	NOUN
ijtc-678	270	2	intensitas	intensita	NOUN
ijtc-678	270	3	modal	modal	NOUN
ijtc-678	270	4	,	,	PUNCT
ijtc-678	270	5	intensitas	intensita	NOUN
ijtc-678	270	6	persediaan	persediaan	VERB
ijtc-678	270	7	,	,	PUNCT
ijtc-678	270	8	pertumbuhan	pertumbuhan	PROPN
ijtc-678	270	9	penjualan	penjualan	NOUN
ijtc-678	270	10	dan	dan	PROPN
ijtc-678	270	11	profitabilitas	profitabilitas	PROPN
ijtc-678	270	12	terhadap	terhadap	PROPN
ijtc-678	270	13	agresivitas	agresivita	VERB
ijtc-678	270	14	pajak	pajak	ADV
ijtc-678	270	15	.	.	PUNCT
ijtc-678	271	1	fair	fair	ADJ
ijtc-678	271	2	value	value	NOUN
ijtc-678	271	3	:	:	PUNCT
ijtc-678	271	4	jurnal	jurnal	ADJ
ijtc-678	271	5	ilmiah	ilmiah	PROPN
ijtc-678	271	6	akuntansi	akuntansi	PROPN
ijtc-678	271	7	dan	dan	PROPN
ijtc-678	271	8	keuangan	keuangan	PROPN
ijtc-678	271	9	,	,	PUNCT
ijtc-678	271	10	4(11	4(11	NUM
ijtc-678	271	11	)	)	PUNCT
ijtc-678	271	12	,	,	PUNCT
ijtc-678	271	13	5076–5083	5076–5083	NUM
ijtc-678	271	14	.	.	PUNCT
ijtc-678	272	1	https://doi.org/10.32670/fairvalue.v4i11.1858	https://doi.org/10.32670/fairvalue.v4i11.1858	PROPN
ijtc-678	272	2	dianawati	dianawati	PROPN
ijtc-678	272	3	,	,	PUNCT
ijtc-678	272	4	&	&	CCONJ
ijtc-678	272	5	agustina	agustina	PROPN
ijtc-678	272	6	,	,	PUNCT
ijtc-678	272	7	l.	l.	PROPN
ijtc-678	272	8	(	(	PUNCT
ijtc-678	272	9	2020	2020	NUM
ijtc-678	272	10	)	)	PUNCT
ijtc-678	272	11	.	.	PUNCT
ijtc-678	273	1	the	the	DET
ijtc-678	273	2	effect	effect	NOUN
ijtc-678	273	3	of	of	ADP
ijtc-678	273	4	profitability	profitability	NOUN
ijtc-678	273	5	,	,	PUNCT
ijtc-678	273	6	liquidity	liquidity	NOUN
ijtc-678	273	7	,	,	PUNCT
ijtc-678	273	8	and	and	CCONJ
ijtc-678	273	9	leverage	leverage	NOUN
ijtc-678	273	10	on	on	ADP
ijtc-678	273	11	tax	tax	NOUN
ijtc-678	273	12	aggressiveness	aggressiveness	NOUN
ijtc-678	273	13	with	with	ADP
ijtc-678	273	14	corporate	corporate	ADJ
ijtc-678	273	15	governance	governance	NOUN
ijtc-678	273	16	as	as	ADP
ijtc-678	273	17	a	a	DET
ijtc-678	273	18	moderating	moderate	VERB
ijtc-678	273	19	variable	variable	NOUN
ijtc-678	273	20	.	.	PUNCT
ijtc-678	274	1	accounting	account	VERB
ijtc-678	274	2	analysis	analysis	NOUN
ijtc-678	274	3	journal	journal	NOUN
ijtc-678	274	4	,	,	PUNCT
ijtc-678	274	5	9(3	9(3	NUM
ijtc-678	274	6	)	)	PUNCT
ijtc-678	274	7	,	,	PUNCT
ijtc-678	274	8	166–172	166–172	NUM
ijtc-678	274	9	.	.	PUNCT
ijtc-678	275	1	https://doi.org/10.15294/aaj.v9i3.41626	https://doi.org/10.15294/aaj.v9i3.41626	X
ijtc-678	276	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	276	2	the	the	DET
ijtc-678	276	3	influence	influence	NOUN
ijtc-678	276	4	of	of	ADP
ijtc-678	276	5	capital	capital	NOUN
ijtc-678	276	6	intensity	intensity	NOUN
ijtc-678	276	7	,	,	PUNCT
ijtc-678	276	8	inventory	inventory	NOUN
ijtc-678	276	9	intensity	intensity	NOUN
ijtc-678	276	10	,	,	PUNCT
ijtc-678	276	11	and	and	CCONJ
ijtc-678	276	12	profitability	profitability	NOUN
ijtc-678	276	13	on	on	ADP
ijtc-678	276	14	tax	tax	NOUN
ijtc-678	276	15	aggressiveness	aggressiveness	NOUN
ijtc-678	276	16	with	with	ADP
ijtc-678	276	17	debt	debt	NOUN
ijtc-678	276	18	levels	level	NOUN
ijtc-678	276	19	as	as	ADP
ijtc-678	276	20	a	a	DET
ijtc-678	276	21	moderating	moderate	VERB
ijtc-678	276	22	variable	variable	ADJ
ijtc-678	276	23	fitriani	fitriani	NOUN
ijtc-678	276	24	and	and	CCONJ
ijtc-678	276	25	indrati	indrati	NOUN
ijtc-678	276	26	161	161	NUM
ijtc-678	276	27	|	|	NOUN
ijtc-678	276	28	ilomata	ilomata	PROPN
ijtc-678	276	29	international	international	ADJ
ijtc-678	276	30	journal	journal	NOUN
ijtc-678	276	31	of	of	ADP
ijtc-678	276	32	tax	tax	PROPN
ijtc-678	276	33	&	&	CCONJ
ijtc-678	276	34	accounting	accounting	PROPN
ijtc-678	276	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	276	36	gita	gita	PROPN
ijtc-678	276	37	,	,	PUNCT
ijtc-678	276	38	i.	i.	PROPN
ijtc-678	276	39	a.	a.	PROPN
ijtc-678	276	40	m.	m.	PROPN
ijtc-678	276	41	a.	a.	PROPN
ijtc-678	276	42	,	,	PUNCT
ijtc-678	276	43	partika	partika	PROPN
ijtc-678	276	44	,	,	PUNCT
ijtc-678	276	45	i.	i.	PROPN
ijtc-678	276	46	d.	d.	PROPN
ijtc-678	276	47	m.	m.	PROPN
ijtc-678	276	48	,	,	PUNCT
ijtc-678	276	49	&	&	CCONJ
ijtc-678	276	50	suciwati	suciwati	PROPN
ijtc-678	276	51	,	,	PUNCT
ijtc-678	276	52	d.	d.	PROPN
ijtc-678	276	53	p.	p.	PROPN
ijtc-678	276	54	(	(	PUNCT
ijtc-678	276	55	2021	2021	NUM
ijtc-678	276	56	)	)	PUNCT
ijtc-678	276	57	.	.	PUNCT
ijtc-678	277	1	effect	effect	NOUN
ijtc-678	277	2	firm	firm	ADJ
ijtc-678	277	3	size	size	NOUN
ijtc-678	277	4	,	,	PUNCT
ijtc-678	277	5	profitability	profitability	NOUN
ijtc-678	277	6	and	and	CCONJ
ijtc-678	277	7	inventory	inventory	NOUN
ijtc-678	277	8	intensity	intensity	NOUN
ijtc-678	277	9	against	against	ADP
ijtc-678	277	10	effective	effective	ADJ
ijtc-678	277	11	tax	tax	NOUN
ijtc-678	277	12	rate	rate	NOUN
ijtc-678	277	13	(	(	PUNCT
ijtc-678	277	14	etr	etr	PROPN
ijtc-678	277	15	)	)	PUNCT
ijtc-678	277	16	.	.	PUNCT
ijtc-678	278	1	journal	journal	PROPN
ijtc-678	278	2	of	of	ADP
ijtc-678	278	3	applied	apply	VERB
ijtc-678	278	4	sciences	science	NOUN
ijtc-678	278	5	in	in	ADP
ijtc-678	278	6	accounting	accounting	NOUN
ijtc-678	278	7	,	,	PUNCT
ijtc-678	278	8	finance	finance	NOUN
ijtc-678	278	9	,	,	PUNCT
ijtc-678	278	10	and	and	CCONJ
ijtc-678	278	11	tax	tax	NOUN
ijtc-678	278	12	,	,	PUNCT
ijtc-678	278	13	4(1	4(1	NUM
ijtc-678	278	14	)	)	PUNCT
ijtc-678	278	15	,	,	PUNCT
ijtc-678	278	16	9–15	9–15	PROPN
ijtc-678	278	17	.	.	PUNCT
ijtc-678	279	1	https://doi.org/10.31940/jasafint.v4i1.2410	https://doi.org/10.31940/jasafint.v4i1.2410	PROPN
ijtc-678	279	2	gunawan	gunawan	PROPN
ijtc-678	279	3	hidayat	hidayat	PROPN
ijtc-678	279	4	,	,	PUNCT
ijtc-678	279	5	i.	i.	PROPN
ijtc-678	279	6	,	,	PUNCT
ijtc-678	279	7	&	&	CCONJ
ijtc-678	279	8	dewi	dewi	PROPN
ijtc-678	279	9	,	,	PUNCT
ijtc-678	279	10	f.	f.	PROPN
ijtc-678	279	11	o.	o.	PROPN
ijtc-678	279	12	s.	s.	PROPN
ijtc-678	279	13	(	(	PUNCT
ijtc-678	279	14	2022	2022	NUM
ijtc-678	279	15	)	)	PUNCT
ijtc-678	279	16	.	.	PUNCT
ijtc-678	280	1	effect	effect	NOUN
ijtc-678	280	2	of	of	ADP
ijtc-678	280	3	liquidity	liquidity	NOUN
ijtc-678	280	4	,	,	PUNCT
ijtc-678	280	5	leverage	leverage	NOUN
ijtc-678	280	6	,	,	PUNCT
ijtc-678	280	7	and	and	CCONJ
ijtc-678	280	8	working	work	VERB
ijtc-678	280	9	capital	capital	NOUN
ijtc-678	280	10	turn	turn	VERB
ijtc-678	280	11	on	on	ADP
ijtc-678	280	12	profitability	profitability	NOUN
ijtc-678	280	13	.	.	PUNCT
ijtc-678	281	1	aptisi	aptisi	ADJ
ijtc-678	281	2	transactions	transaction	NOUN
ijtc-678	281	3	on	on	ADP
ijtc-678	281	4	management	management	NOUN
ijtc-678	281	5	(	(	PUNCT
ijtc-678	281	6	atm	atm	NOUN
ijtc-678	281	7	)	)	PUNCT
ijtc-678	281	8	,	,	PUNCT
ijtc-678	281	9	7(1	7(1	NUM
ijtc-678	281	10	)	)	PUNCT
ijtc-678	281	11	,	,	PUNCT
ijtc-678	281	12	60–68	60–68	PROPN
ijtc-678	281	13	.	.	PROPN
ijtc-678	281	14	https://doi.org/10.33050/atm.v7i1.1832	https://doi.org/10.33050/atm.v7i1.1832	PROPN
ijtc-678	281	15	isa	isa	PROPN
ijtc-678	281	16	,	,	PUNCT
ijtc-678	281	17	m.	m.	NOUN
ijtc-678	281	18	,	,	PUNCT
ijtc-678	281	19	lubis	lubis	PROPN
ijtc-678	281	20	,	,	PUNCT
ijtc-678	281	21	h.	h.	PROPN
ijtc-678	281	22	a.	a.	PROPN
ijtc-678	281	23	,	,	PUNCT
ijtc-678	281	24	&	&	CCONJ
ijtc-678	281	25	chaniago	chaniago	PROPN
ijtc-678	281	26	,	,	PUNCT
ijtc-678	281	27	m.	m.	NOUN
ijtc-678	281	28	(	(	PUNCT
ijtc-678	281	29	2019	2019	NUM
ijtc-678	281	30	)	)	PUNCT
ijtc-678	281	31	.	.	PUNCT
ijtc-678	282	1	pengaruh	pengaruh	NOUN
ijtc-678	282	2	kualitas	kualita	NOUN
ijtc-678	282	3	pelayanan	pelayanan	VERB
ijtc-678	282	4	terhadap	terhadap	PROPN
ijtc-678	282	5	kepuasan	kepuasan	PROPN
ijtc-678	282	6	penumpang	penumpang	PROPN
ijtc-678	282	7	menggunakan	menggunakan	PROPN
ijtc-678	282	8	jasa	jasa	PROPN
ijtc-678	282	9	angkutan	angkutan	PROPN
ijtc-678	282	10	penyeberangan	penyeberangan	PROPN
ijtc-678	282	11	pt	pt	PROPN
ijtc-678	282	12	.	.	PROPN
ijtc-678	282	13	asdp	asdp	PROPN
ijtc-678	282	14	indonesia	indonesia	PROPN
ijtc-678	282	15	ferry	ferry	NOUN
ijtc-678	282	16	(	(	PUNCT
ijtc-678	282	17	persero	persero	NOUN
ijtc-678	282	18	)	)	PUNCT
ijtc-678	282	19	cabang	cabang	PROPN
ijtc-678	282	20	sibolga	sibolga	NOUN
ijtc-678	282	21	.	.	PUNCT
ijtc-678	283	1	jesya	jesya	PROPN
ijtc-678	283	2	(	(	PUNCT
ijtc-678	283	3	jurnal	jurnal	ADJ
ijtc-678	283	4	ekonomi	ekonomi	PROPN
ijtc-678	283	5	&	&	CCONJ
ijtc-678	283	6	ekonomi	ekonomi	PROPN
ijtc-678	283	7	syariah	syariah	PROPN
ijtc-678	283	8	)	)	PUNCT
ijtc-678	283	9	,	,	PUNCT
ijtc-678	283	10	2(2	2(2	NUM
ijtc-678	283	11	)	)	PUNCT
ijtc-678	283	12	,	,	PUNCT
ijtc-678	284	1	164–181	164–181	NUM
ijtc-678	284	2	.	.	PUNCT
ijtc-678	284	3	https://doi.org/10.36778/jesya.v2i2.90	https://doi.org/10.36778/jesya.v2i2.90	PROPN
ijtc-678	284	4	iswari	iswari	PROPN
ijtc-678	284	5	,	,	PUNCT
ijtc-678	284	6	p.	p.	PROPN
ijtc-678	284	7	,	,	PUNCT
ijtc-678	284	8	sudaryono	sudaryono	PROPN
ijtc-678	284	9	,	,	PUNCT
ijtc-678	284	10	e.	e.	PROPN
ijtc-678	284	11	a.	a.	PROPN
ijtc-678	284	12	,	,	PUNCT
ijtc-678	284	13	&	&	CCONJ
ijtc-678	284	14	widarjo	widarjo	PROPN
ijtc-678	284	15	,	,	PUNCT
ijtc-678	284	16	w.	w.	PROPN
ijtc-678	284	17	(	(	PUNCT
ijtc-678	284	18	2019	2019	NUM
ijtc-678	284	19	)	)	PUNCT
ijtc-678	284	20	.	.	PUNCT
ijtc-678	285	1	political	political	ADJ
ijtc-678	285	2	connection	connection	NOUN
ijtc-678	285	3	and	and	CCONJ
ijtc-678	285	4	tax	tax	NOUN
ijtc-678	285	5	aggressiveness	aggressiveness	NOUN
ijtc-678	285	6	:	:	PUNCT
ijtc-678	285	7	a	a	DET
ijtc-678	285	8	study	study	NOUN
ijtc-678	285	9	on	on	ADP
ijtc-678	285	10	the	the	DET
ijtc-678	285	11	state	state	NOUN
ijtc-678	285	12	-	-	PUNCT
ijtc-678	285	13	owned	own	VERB
ijtc-678	285	14	enterprises	enterprise	NOUN
ijtc-678	285	15	registered	register	VERB
ijtc-678	285	16	in	in	ADP
ijtc-678	285	17	indonesia	indonesia	PROPN
ijtc-678	285	18	stock	stock	PROPN
ijtc-678	285	19	exchange	exchange	PROPN
ijtc-678	285	20	.	.	PUNCT
ijtc-678	286	1	journal	journal	PROPN
ijtc-678	286	2	of	of	ADP
ijtc-678	286	3	international	international	ADJ
ijtc-678	286	4	studies	study	NOUN
ijtc-678	286	5	,	,	PUNCT
ijtc-678	286	6	12(1	12(1	NUM
ijtc-678	286	7	)	)	PUNCT
ijtc-678	286	8	,	,	PUNCT
ijtc-678	286	9	79–92	79–92	NUM
ijtc-678	286	10	.	.	PUNCT
ijtc-678	286	11	https://doi.org/10.14254/2071-8330.2019/12-1/5	https://doi.org/10.14254/2071-8330.2019/12-1/5	NOUN
ijtc-678	286	12	jumono	jumono	PROPN
ijtc-678	286	13	,	,	PUNCT
ijtc-678	286	14	s.	s.	PROPN
ijtc-678	286	15	,	,	PUNCT
ijtc-678	286	16	sugiyanto	sugiyanto	PROPN
ijtc-678	286	17	,	,	PUNCT
ijtc-678	286	18	&	&	CCONJ
ijtc-678	286	19	mala	mala	PROPN
ijtc-678	286	20	,	,	PUNCT
ijtc-678	286	21	c.	c.	PROPN
ijtc-678	286	22	m.	m.	PROPN
ijtc-678	286	23	f.	f.	PROPN
ijtc-678	286	24	(	(	PUNCT
ijtc-678	286	25	2019	2019	NUM
ijtc-678	286	26	)	)	PUNCT
ijtc-678	286	27	.	.	PUNCT
ijtc-678	287	1	determinants	determinant	NOUN
ijtc-678	287	2	of	of	ADP
ijtc-678	287	3	profitability	profitability	NOUN
ijtc-678	287	4	in	in	ADP
ijtc-678	287	5	banking	banking	NOUN
ijtc-678	287	6	industry	industry	NOUN
ijtc-678	287	7	:	:	PUNCT
ijtc-678	287	8	a	a	DET
ijtc-678	287	9	case	case	NOUN
ijtc-678	287	10	study	study	NOUN
ijtc-678	287	11	of	of	ADP
ijtc-678	287	12	indonesia	indonesia	PROPN
ijtc-678	287	13	.	.	PUNCT
ijtc-678	288	1	international	international	PROPN
ijtc-678	288	2	journal	journal	PROPN
ijtc-678	288	3	of	of	ADP
ijtc-678	288	4	english	english	PROPN
ijtc-678	288	5	language	language	NOUN
ijtc-678	288	6	and	and	CCONJ
ijtc-678	288	7	literature	literature	NOUN
ijtc-678	288	8	studies	study	NOUN
ijtc-678	288	9	,	,	PUNCT
ijtc-678	288	10	9(1	9(1	NUM
ijtc-678	288	11	)	)	PUNCT
ijtc-678	288	12	,	,	PUNCT
ijtc-678	288	13	91–108	91–108	PROPN
ijtc-678	288	14	.	.	PUNCT
ijtc-678	289	1	https://doi.org/10.18488/journal.aefr.2019.91.91.108	https://doi.org/10.18488/journal.aefr.2019.91.91.108	PROPN
ijtc-678	289	2	kasmir	kasmir	PROPN
ijtc-678	289	3	.	.	PUNCT
ijtc-678	290	1	(	(	PUNCT
ijtc-678	290	2	2017	2017	NUM
ijtc-678	290	3	)	)	PUNCT
ijtc-678	290	4	.	.	PUNCT
ijtc-678	291	1	analisis	analisis	ADJ
ijtc-678	291	2	laporan	laporan	ADJ
ijtc-678	291	3	keuangan	keuangan	NOUN
ijtc-678	291	4	(	(	PUNCT
ijtc-678	291	5	edisi	edisi	VERB
ijtc-678	291	6	pert	pert	NOUN
ijtc-678	291	7	)	)	PUNCT
ijtc-678	291	8	.	.	PUNCT
ijtc-678	292	1	marlina	marlina	PROPN
ijtc-678	292	2	,	,	PUNCT
ijtc-678	292	3	e.	e.	PROPN
ijtc-678	292	4	,	,	PUNCT
ijtc-678	292	5	hasanudin	hasanudin	PROPN
ijtc-678	292	6	,	,	PUNCT
ijtc-678	292	7	i.	i.	PROPN
ijtc-678	292	8	a.	a.	PROPN
ijtc-678	292	9	,	,	PUNCT
ijtc-678	292	10	&	&	CCONJ
ijtc-678	292	11	mulyasari	mulyasari	PROPN
ijtc-678	292	12	,	,	PUNCT
ijtc-678	292	13	w.	w.	PROPN
ijtc-678	292	14	(	(	PUNCT
ijtc-678	292	15	2022	2022	NUM
ijtc-678	292	16	)	)	PUNCT
ijtc-678	292	17	.	.	PUNCT
ijtc-678	293	1	tax	tax	NOUN
ijtc-678	293	2	aggressiveness	aggressiveness	NOUN
ijtc-678	293	3	:	:	PUNCT
ijtc-678	293	4	the	the	DET
ijtc-678	293	5	role	role	NOUN
ijtc-678	293	6	of	of	ADP
ijtc-678	293	7	capital	capital	NOUN
ijtc-678	293	8	intensity	intensity	NOUN
ijtc-678	293	9	and	and	CCONJ
ijtc-678	293	10	inventory	inventory	NOUN
ijtc-678	293	11	intensity	intensity	NOUN
ijtc-678	293	12	with	with	ADP
ijtc-678	293	13	leverage	leverage	NOUN
ijtc-678	293	14	as	as	ADP
ijtc-678	293	15	intervening	intervene	VERB
ijtc-678	293	16	.	.	PUNCT
ijtc-678	294	1	journal	journal	PROPN
ijtc-678	294	2	of	of	ADP
ijtc-678	294	3	applied	apply	VERB
ijtc-678	294	4	business	business	NOUN
ijtc-678	294	5	,	,	PUNCT
ijtc-678	294	6	taxation	taxation	NOUN
ijtc-678	294	7	and	and	CCONJ
ijtc-678	294	8	economics	economic	NOUN
ijtc-678	294	9	research	research	NOUN
ijtc-678	294	10	,	,	PUNCT
ijtc-678	294	11	1(6	1(6	NUM
ijtc-678	294	12	)	)	PUNCT
ijtc-678	294	13	,	,	PUNCT
ijtc-678	294	14	614–632	614–632	NUM
ijtc-678	294	15	.	.	PUNCT
ijtc-678	294	16	https://doi.org/10.54408/jabter.v1i6.97	https://doi.org/10.54408/jabter.v1i6.97	NOUN
ijtc-678	294	17	mauren	mauren	PROPN
ijtc-678	294	18	,	,	PUNCT
ijtc-678	294	19	j.	j.	PROPN
ijtc-678	294	20	,	,	PUNCT
ijtc-678	294	21	&	&	CCONJ
ijtc-678	294	22	purwaningsih	purwaningsih	PROPN
ijtc-678	294	23	,	,	PUNCT
ijtc-678	294	24	e.	e.	PROPN
ijtc-678	294	25	(	(	PUNCT
ijtc-678	294	26	2022	2022	NUM
ijtc-678	294	27	)	)	PUNCT
ijtc-678	294	28	.	.	PUNCT
ijtc-678	295	1	pengaruh	pengaruh	NOUN
ijtc-678	295	2	profitabilitas	profitabilita	NOUN
ijtc-678	295	3	,	,	PUNCT
ijtc-678	295	4	ukuran	ukuran	PROPN
ijtc-678	295	5	perusahaan	perusahaan	PROPN
ijtc-678	295	6	,	,	PUNCT
ijtc-678	295	7	dan	dan	PROPN
ijtc-678	295	8	kompetensi	kompetensi	PROPN
ijtc-678	295	9	komite	komite	PROPN
ijtc-678	295	10	audit	audit	PROPN
ijtc-678	295	11	terhadap	terhadap	PROPN
ijtc-678	295	12	penghindaran	penghindaran	VERB
ijtc-678	295	13	pajak	pajak	ADV
ijtc-678	295	14	.	.	PUNCT
ijtc-678	296	1	jurnal	jurnal	ADJ
ijtc-678	296	2	ilmiah	ilmiah	PROPN
ijtc-678	296	3	indonesia	indonesia	PROPN
ijtc-678	296	4	,	,	PUNCT
ijtc-678	296	5	7(2541–0849	7(2541–0849	NUM
ijtc-678	296	6	)	)	PUNCT
ijtc-678	296	7	,	,	PUNCT
ijtc-678	296	8	2–16	2–16	PROPN
ijtc-678	296	9	.	.	PUNCT
ijtc-678	297	1	meylina	meylina	PROPN
ijtc-678	297	2	,	,	PUNCT
ijtc-678	297	3	&	&	CCONJ
ijtc-678	297	4	manalu	manalu	PROPN
ijtc-678	297	5	,	,	PUNCT
ijtc-678	297	6	m.	m.	NOUN
ijtc-678	297	7	(	(	PUNCT
ijtc-678	297	8	2022	2022	NUM
ijtc-678	297	9	)	)	PUNCT
ijtc-678	297	10	.	.	PUNCT
ijtc-678	298	1	the	the	DET
ijtc-678	298	2	effect	effect	NOUN
ijtc-678	298	3	of	of	ADP
ijtc-678	298	4	deferred	deferred	ADJ
ijtc-678	298	5	tax	tax	NOUN
ijtc-678	298	6	expense	expense	NOUN
ijtc-678	298	7	,	,	PUNCT
ijtc-678	298	8	capital	capital	NOUN
ijtc-678	298	9	intensity	intensity	NOUN
ijtc-678	298	10	and	and	CCONJ
ijtc-678	298	11	firm	firm	ADJ
ijtc-678	298	12	size	size	NOUN
ijtc-678	298	13	on	on	ADP
ijtc-678	298	14	tax	tax	NOUN
ijtc-678	298	15	aggressiveness	aggressiveness	NOUN
ijtc-678	298	16	(	(	PUNCT
ijtc-678	298	17	case	case	NOUN
ijtc-678	298	18	study	study	NOUN
ijtc-678	298	19	on	on	ADP
ijtc-678	298	20	bumn20	bumn20	NOUN
ijtc-678	298	21	idx	idx	NOUN
ijtc-678	298	22	company	company	NOUN
ijtc-678	298	23	for	for	ADP
ijtc-678	298	24	the	the	DET
ijtc-678	298	25	2019	2019	NUM
ijtc-678	298	26	-	-	SYM
ijtc-678	298	27	2021	2021	NUM
ijtc-678	298	28	period	period	NOUN
ijtc-678	298	29	)	)	PUNCT
ijtc-678	298	30	.	.	PUNCT
ijtc-678	299	1	11(2	11(2	X
ijtc-678	299	2	)	)	PUNCT
ijtc-678	299	3	,	,	PUNCT
ijtc-678	299	4	105–116	105–116	NUM
ijtc-678	299	5	.	.	PUNCT
ijtc-678	300	1	nilmawati	nilmawati	PROPN
ijtc-678	300	2	,	,	PUNCT
ijtc-678	300	3	n.	n.	NOUN
ijtc-678	300	4	,	,	PUNCT
ijtc-678	300	5	untor	untor	NOUN
ijtc-678	300	6	,	,	PUNCT
ijtc-678	300	7	w.	w.	PROPN
ijtc-678	300	8	,	,	PUNCT
ijtc-678	300	9	hadinugroho	hadinugroho	PROPN
ijtc-678	300	10	,	,	PUNCT
ijtc-678	300	11	b.	b.	PROPN
ijtc-678	300	12	,	,	PUNCT
ijtc-678	300	13	&	&	CCONJ
ijtc-678	300	14	atmaji	atmaji	PROPN
ijtc-678	300	15	,	,	PUNCT
ijtc-678	300	16	a.	a.	NOUN
ijtc-678	300	17	(	(	PUNCT
ijtc-678	300	18	2021	2021	NUM
ijtc-678	300	19	)	)	PUNCT
ijtc-678	300	20	.	.	PUNCT
ijtc-678	301	1	the	the	DET
ijtc-678	301	2	relationship	relationship	NOUN
ijtc-678	301	3	between	between	ADP
ijtc-678	301	4	ceo	ceo	NOUN
ijtc-678	301	5	characteristics	characteristic	NOUN
ijtc-678	301	6	and	and	CCONJ
ijtc-678	301	7	leverage	leverage	NOUN
ijtc-678	301	8	:	:	PUNCT
ijtc-678	301	9	the	the	DET
ijtc-678	301	10	role	role	NOUN
ijtc-678	301	11	of	of	ADP
ijtc-678	301	12	independent	independent	ADJ
ijtc-678	301	13	commissioners	commissioner	NOUN
ijtc-678	301	14	.	.	PUNCT
ijtc-678	302	1	journal	journal	PROPN
ijtc-678	302	2	of	of	ADP
ijtc-678	302	3	asian	asian	ADJ
ijtc-678	302	4	finance	finance	NOUN
ijtc-678	302	5	,	,	PUNCT
ijtc-678	302	6	economics	economic	NOUN
ijtc-678	302	7	and	and	CCONJ
ijtc-678	302	8	business	business	NOUN
ijtc-678	302	9	,	,	PUNCT
ijtc-678	302	10	8(4	8(4	NUM
ijtc-678	302	11	)	)	PUNCT
ijtc-678	302	12	,	,	PUNCT
ijtc-678	302	13	787–796	787–796	NUM
ijtc-678	302	14	.	.	PUNCT
ijtc-678	303	1	https://doi.org/10.13106/jafeb.2021.vol8.no4.0787	https://doi.org/10.13106/jafeb.2021.vol8.no4.0787	PROPN
ijtc-678	303	2	nugrahadi	nugrahadi	PROPN
ijtc-678	303	3	,	,	PUNCT
ijtc-678	303	4	e.	e.	PROPN
ijtc-678	303	5	w.	w.	PROPN
ijtc-678	303	6	,	,	PUNCT
ijtc-678	303	7	&	&	CCONJ
ijtc-678	303	8	rinaldi	rinaldi	PROPN
ijtc-678	303	9	,	,	PUNCT
ijtc-678	303	10	m.	m.	NOUN
ijtc-678	303	11	(	(	PUNCT
ijtc-678	303	12	2021	2021	NUM
ijtc-678	303	13	)	)	PUNCT
ijtc-678	303	14	.	.	PUNCT
ijtc-678	304	1	the	the	DET
ijtc-678	304	2	effect	effect	NOUN
ijtc-678	304	3	of	of	ADP
ijtc-678	304	4	capital	capital	NOUN
ijtc-678	304	5	intensity	intensity	NOUN
ijtc-678	304	6	and	and	CCONJ
ijtc-678	304	7	inventory	inventory	NOUN
ijtc-678	304	8	intensity	intensity	NOUN
ijtc-678	304	9	on	on	ADP
ijtc-678	304	10	tax	tax	NOUN
ijtc-678	304	11	avoidance	avoidance	NOUN
ijtc-678	304	12	at	at	ADP
ijtc-678	304	13	food	food	NOUN
ijtc-678	304	14	and	and	CCONJ
ijtc-678	304	15	beverage	beverage	NOUN
ijtc-678	304	16	subsector	subsector	NOUN
ijtc-678	304	17	companies	company	NOUN
ijtc-678	304	18	listed	list	VERB
ijtc-678	304	19	on	on	ADP
ijtc-678	304	20	the	the	DET
ijtc-678	304	21	indonesia	indonesia	PROPN
ijtc-678	304	22	stock	stock	PROPN
ijtc-678	304	23	exchange	exchange	PROPN
ijtc-678	304	24	(	(	PUNCT
ijtc-678	304	25	idx	idx	PROPN
ijtc-678	304	26	)	)	PUNCT
ijtc-678	304	27	.	.	PUNCT
ijtc-678	305	1	proceedings	proceeding	NOUN
ijtc-678	305	2	of	of	ADP
ijtc-678	305	3	the	the	DET
ijtc-678	305	4	international	international	ADJ
ijtc-678	305	5	conference	conference	NOUN
ijtc-678	305	6	on	on	ADP
ijtc-678	305	7	strategic	strategic	ADJ
ijtc-678	305	8	issues	issue	NOUN
ijtc-678	305	9	of	of	ADP
ijtc-678	305	10	economics	economic	NOUN
ijtc-678	305	11	,	,	PUNCT
ijtc-678	305	12	business	business	NOUN
ijtc-678	305	13	and	and	CCONJ
ijtc-678	305	14	,	,	PUNCT
ijtc-678	305	15	education	education	NOUN
ijtc-678	305	16	(	(	PUNCT
ijtc-678	305	17	icosiebe	icosiebe	NOUN
ijtc-678	305	18	2020	2020	NUM
ijtc-678	305	19	)	)	PUNCT
ijtc-678	305	20	,	,	PUNCT
ijtc-678	305	21	163(icosiebe	163(icosiebe	NUM
ijtc-678	305	22	2020	2020	NUM
ijtc-678	305	23	)	)	PUNCT
ijtc-678	305	24	,	,	PUNCT
ijtc-678	305	25	221–225	221–225	NUM
ijtc-678	305	26	.	.	PUNCT
ijtc-678	306	1	https://doi.org/10.2991/aebmr.k.210220.039	https://doi.org/10.2991/aebmr.k.210220.039	PROPN
ijtc-678	306	2	oktaviani	oktaviani	PROPN
ijtc-678	306	3	,	,	PUNCT
ijtc-678	306	4	r.	r.	PROPN
ijtc-678	306	5	m.	m.	PROPN
ijtc-678	306	6	,	,	PUNCT
ijtc-678	306	7	pratiwi	pratiwi	NOUN
ijtc-678	306	8	,	,	PUNCT
ijtc-678	306	9	y.	y.	PROPN
ijtc-678	306	10	e.	e.	PROPN
ijtc-678	306	11	,	,	PUNCT
ijtc-678	306	12	sunarto	sunarto	PROPN
ijtc-678	306	13	,	,	PUNCT
ijtc-678	306	14	s.	s.	PROPN
ijtc-678	306	15	,	,	PUNCT
ijtc-678	306	16	&	&	CCONJ
ijtc-678	306	17	jannah	jannah	PROPN
ijtc-678	306	18	,	,	PUNCT
ijtc-678	306	19	a.	a.	NOUN
ijtc-678	306	20	(	(	PUNCT
ijtc-678	306	21	2021	2021	NUM
ijtc-678	306	22	)	)	PUNCT
ijtc-678	306	23	.	.	PUNCT
ijtc-678	307	1	the	the	DET
ijtc-678	307	2	effect	effect	NOUN
ijtc-678	307	3	of	of	ADP
ijtc-678	307	4	leverage	leverage	NOUN
ijtc-678	307	5	,	,	PUNCT
ijtc-678	307	6	earning	earn	VERB
ijtc-678	307	7	management	management	NOUN
ijtc-678	307	8	,	,	PUNCT
ijtc-678	307	9	capital	capital	NOUN
ijtc-678	307	10	intensity	intensity	NOUN
ijtc-678	307	11	,	,	PUNCT
ijtc-678	307	12	and	and	CCONJ
ijtc-678	307	13	inventory	inventory	NOUN
ijtc-678	307	14	intensity	intensity	NOUN
ijtc-678	307	15	on	on	ADP
ijtc-678	307	16	tax	tax	NOUN
ijtc-678	307	17	aggressiveness	aggressiveness	NOUN
ijtc-678	307	18	of	of	ADP
ijtc-678	307	19	manufacturing	manufacturing	NOUN
ijtc-678	307	20	companies	company	NOUN
ijtc-678	307	21	in	in	ADP
ijtc-678	307	22	indonesia	indonesia	PROPN
ijtc-678	307	23	.	.	PROPN
ijtc-678	308	1	journal	journal	PROPN
ijtc-678	308	2	of	of	ADP
ijtc-678	308	3	asian	asian	ADJ
ijtc-678	308	4	finance	finance	NOUN
ijtc-678	308	5	,	,	PUNCT
ijtc-678	308	6	economics	economic	NOUN
ijtc-678	308	7	and	and	CCONJ
ijtc-678	308	8	business	business	NOUN
ijtc-678	308	9	,	,	PUNCT
ijtc-678	308	10	8(7	8(7	NUM
ijtc-678	308	11	)	)	PUNCT
ijtc-678	308	12	,	,	PUNCT
ijtc-678	308	13	501–508	501–508	NUM
ijtc-678	308	14	.	.	PUNCT
ijtc-678	309	1	https://doi.org/10.13106/jafeb.2021.vol8.no7.0501	https://doi.org/10.13106/jafeb.2021.vol8.no7.0501	NUM
ijtc-678	309	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	310	1	the	the	DET
ijtc-678	310	2	influence	influence	NOUN
ijtc-678	310	3	of	of	ADP
ijtc-678	310	4	capital	capital	NOUN
ijtc-678	310	5	intensity	intensity	NOUN
ijtc-678	310	6	,	,	PUNCT
ijtc-678	310	7	inventory	inventory	NOUN
ijtc-678	310	8	intensity	intensity	NOUN
ijtc-678	310	9	,	,	PUNCT
ijtc-678	310	10	and	and	CCONJ
ijtc-678	310	11	profitability	profitability	NOUN
ijtc-678	310	12	on	on	ADP
ijtc-678	310	13	tax	tax	NOUN
ijtc-678	310	14	aggressiveness	aggressiveness	NOUN
ijtc-678	310	15	with	with	ADP
ijtc-678	310	16	debt	debt	NOUN
ijtc-678	310	17	levels	level	NOUN
ijtc-678	310	18	as	as	ADP
ijtc-678	310	19	a	a	DET
ijtc-678	310	20	moderating	moderate	VERB
ijtc-678	310	21	variable	variable	ADJ
ijtc-678	310	22	fitriani	fitriani	NOUN
ijtc-678	310	23	and	and	CCONJ
ijtc-678	310	24	indrati	indrati	NOUN
ijtc-678	310	25	162	162	NUM
ijtc-678	310	26	|	|	CCONJ
ijtc-678	310	27	ilomata	ilomata	PROPN
ijtc-678	310	28	international	international	ADJ
ijtc-678	310	29	journal	journal	NOUN
ijtc-678	310	30	of	of	ADP
ijtc-678	310	31	tax	tax	PROPN
ijtc-678	310	32	&	&	CCONJ
ijtc-678	310	33	accounting	accounting	PROPN
ijtc-678	310	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	310	35	pasaribu	pasaribu	PROPN
ijtc-678	310	36	,	,	PUNCT
ijtc-678	310	37	d.	d.	PROPN
ijtc-678	310	38	m.	m.	PROPN
ijtc-678	310	39	,	,	PUNCT
ijtc-678	310	40	&	&	CCONJ
ijtc-678	310	41	mulyani	mulyani	PROPN
ijtc-678	310	42	,	,	PUNCT
ijtc-678	310	43	s.	s.	PROPN
ijtc-678	310	44	d.	d.	PROPN
ijtc-678	310	45	(	(	PUNCT
ijtc-678	310	46	2019	2019	NUM
ijtc-678	310	47	)	)	PUNCT
ijtc-678	310	48	.	.	PUNCT
ijtc-678	311	1	the	the	DET
ijtc-678	311	2	effect	effect	NOUN
ijtc-678	311	3	of	of	ADP
ijtc-678	311	4	leverage	leverage	NOUN
ijtc-678	311	5	and	and	CCONJ
ijtc-678	311	6	liquidity	liquidity	NOUN
ijtc-678	311	7	on	on	ADP
ijtc-678	311	8	tax	tax	NOUN
ijtc-678	311	9	avoidance	avoidance	NOUN
ijtc-678	311	10	with	with	ADP
ijtc-678	311	11	inventory	inventory	NOUN
ijtc-678	311	12	intensity	intensity	NOUN
ijtc-678	311	13	as	as	ADP
ijtc-678	311	14	a	a	DET
ijtc-678	311	15	moderating	moderate	VERB
ijtc-678	311	16	variable	variable	NOUN
ijtc-678	311	17	.	.	PUNCT
ijtc-678	312	1	jurnal	jurnal	ADJ
ijtc-678	312	2	akuntansi	akuntansi	PROPN
ijtc-678	312	3	maranatha	maranatha	PROPN
ijtc-678	312	4	,	,	PUNCT
ijtc-678	312	5	11(2	11(2	PROPN
ijtc-678	312	6	)	)	PUNCT
ijtc-678	312	7	,	,	PUNCT
ijtc-678	312	8	211–217	211–217	NUM
ijtc-678	312	9	.	.	PUNCT
ijtc-678	313	1	https://doi.org/10.28932/jam.v11i2.1996	https://doi.org/10.28932/jam.v11i2.1996	PROPN
ijtc-678	313	2	putri	putri	PROPN
ijtc-678	313	3	malinda	malinda	PROPN
ijtc-678	313	4	,	,	PUNCT
ijtc-678	313	5	k.	k.	PROPN
ijtc-678	313	6	,	,	PUNCT
ijtc-678	313	7	sintha	sintha	PROPN
ijtc-678	313	8	,	,	PUNCT
ijtc-678	313	9	l.	l.	PROPN
ijtc-678	313	10	,	,	PUNCT
ijtc-678	313	11	munandar	munandar	NOUN
ijtc-678	313	12	,	,	PUNCT
ijtc-678	313	13	a.	a.	NOUN
ijtc-678	313	14	,	,	PUNCT
ijtc-678	313	15	&	&	CCONJ
ijtc-678	313	16	bertuah	bertuah	PROPN
ijtc-678	313	17	,	,	PUNCT
ijtc-678	313	18	e.	e.	PROPN
ijtc-678	313	19	(	(	PUNCT
ijtc-678	313	20	2022	2022	NUM
ijtc-678	313	21	)	)	PUNCT
ijtc-678	313	22	.	.	PUNCT
ijtc-678	314	1	the	the	DET
ijtc-678	314	2	influence	influence	NOUN
ijtc-678	314	3	of	of	ADP
ijtc-678	314	4	political	political	ADJ
ijtc-678	314	5	connections	connection	NOUN
ijtc-678	314	6	,	,	PUNCT
ijtc-678	314	7	and	and	CCONJ
ijtc-678	314	8	good	good	ADJ
ijtc-678	314	9	corporate	corporate	ADJ
ijtc-678	314	10	governanceon	governanceon	NOUN
ijtc-678	314	11	tax	tax	NOUN
ijtc-678	314	12	aggressiveness	aggressiveness	NOUN
ijtc-678	314	13	.	.	PUNCT
ijtc-678	315	1	american	american	PROPN
ijtc-678	315	2	international	international	PROPN
ijtc-678	315	3	journal	journal	PROPN
ijtc-678	315	4	of	of	ADP
ijtc-678	315	5	business	business	NOUN
ijtc-678	315	6	management	management	NOUN
ijtc-678	315	7	(	(	PUNCT
ijtc-678	315	8	aijbm	aijbm	PROPN
ijtc-678	315	9	)	)	PUNCT
ijtc-678	315	10	,	,	PUNCT
ijtc-678	315	11	5(04	5(04	NUM
ijtc-678	315	12	)	)	PUNCT
ijtc-678	315	13	,	,	PUNCT
ijtc-678	315	14	106–110	106–110	NUM
ijtc-678	315	15	.	.	PUNCT
ijtc-678	315	16	ratnawati	ratnawati	PROPN
ijtc-678	315	17	,	,	PUNCT
ijtc-678	315	18	j.	j.	PROPN
ijtc-678	315	19	,	,	PUNCT
ijtc-678	315	20	&	&	CCONJ
ijtc-678	315	21	utomo	utomo	PROPN
ijtc-678	315	22	,	,	PUNCT
ijtc-678	315	23	d.	d.	PROPN
ijtc-678	315	24	c.	c.	PROPN
ijtc-678	315	25	(	(	PUNCT
ijtc-678	315	26	2022	2022	NUM
ijtc-678	315	27	)	)	PUNCT
ijtc-678	315	28	.	.	PUNCT
ijtc-678	316	1	leverage	leverage	NOUN
ijtc-678	316	2	as	as	ADP
ijtc-678	316	3	a	a	DET
ijtc-678	316	4	mediating	mediate	VERB
ijtc-678	316	5	variable	variable	NOUN
ijtc-678	316	6	on	on	ADP
ijtc-678	316	7	tax	tax	NOUN
ijtc-678	316	8	avoidance	avoidance	NOUN
ijtc-678	316	9	.	.	PUNCT
ijtc-678	317	1	akuntansi	akuntansi	PROPN
ijtc-678	317	2	keuangan	keuangan	PROPN
ijtc-678	317	3	dan	dan	PROPN
ijtc-678	317	4	bisnis	bisnis	PROPN
ijtc-678	317	5	,	,	PUNCT
ijtc-678	317	6	15(1	15(1	NUM
ijtc-678	317	7	)	)	PUNCT
ijtc-678	317	8	,	,	PUNCT
ijtc-678	317	9	430–439	430–439	NUM
ijtc-678	317	10	.	.	PUNCT
ijtc-678	318	1	santini	santini	PROPN
ijtc-678	318	2	,	,	PUNCT
ijtc-678	318	3	a.	a.	PROPN
ijtc-678	318	4	l.	l.	PROPN
ijtc-678	318	5	,	,	PUNCT
ijtc-678	318	6	&	&	CCONJ
ijtc-678	318	7	indrayani	indrayani	PROPN
ijtc-678	318	8	,	,	PUNCT
ijtc-678	318	9	e.	e.	PROPN
ijtc-678	318	10	(	(	PUNCT
ijtc-678	318	11	2020	2020	NUM
ijtc-678	318	12	)	)	PUNCT
ijtc-678	318	13	.	.	PUNCT
ijtc-678	319	1	the	the	DET
ijtc-678	319	2	effect	effect	NOUN
ijtc-678	319	3	of	of	ADP
ijtc-678	319	4	profitability	profitability	NOUN
ijtc-678	319	5	,	,	PUNCT
ijtc-678	319	6	liquidity	liquidity	NOUN
ijtc-678	319	7	,	,	PUNCT
ijtc-678	319	8	leverage	leverage	NOUN
ijtc-678	319	9	,	,	PUNCT
ijtc-678	319	10	capital	capital	NOUN
ijtc-678	319	11	intensity	intensity	NOUN
ijtc-678	319	12	and	and	CCONJ
ijtc-678	319	13	firm	firm	ADJ
ijtc-678	319	14	size	size	NOUN
ijtc-678	319	15	on	on	ADP
ijtc-678	319	16	tax	tax	NOUN
ijtc-678	319	17	aggressiveness	aggressiveness	NOUN
ijtc-678	319	18	with	with	ADP
ijtc-678	319	19	market	market	NOUN
ijtc-678	319	20	performance	performance	NOUN
ijtc-678	319	21	as	as	ADP
ijtc-678	319	22	an	an	DET
ijtc-678	319	23	intervening	intervene	VERB
ijtc-678	319	24	variable	variable	NOUN
ijtc-678	319	25	(	(	PUNCT
ijtc-678	319	26	banking	banking	NOUN
ijtc-678	319	27	companies	company	NOUN
ijtc-678	319	28	listed	list	VERB
ijtc-678	319	29	on	on	ADP
ijtc-678	319	30	indonesia	indonesia	PROPN
ijtc-678	319	31	stock	stock	PROPN
ijtc-678	319	32	exchange	exchange	NOUN
ijtc-678	319	33	in	in	ADP
ijtc-678	319	34	2014	2014	NUM
ijtc-678	319	35	2018	2018	NUM
ijtc-678	319	36	)	)	PUNCT
ijtc-678	319	37	.	.	PUNCT
ijtc-678	320	1	jurnal	jurnal	ADJ
ijtc-678	320	2	ilmiah	ilmiah	PROPN
ijtc-678	320	3	ekonomi	ekonomi	PROPN
ijtc-678	320	4	bisnis	bisnis	PROPN
ijtc-678	320	5	,	,	PUNCT
ijtc-678	320	6	25(3	25(3	NUM
ijtc-678	320	7	)	)	PUNCT
ijtc-678	320	8	,	,	PUNCT
ijtc-678	320	9	290–303	290–303	NUM
ijtc-678	320	10	.	.	PUNCT
ijtc-678	320	11	https://doi.org/10.35760/eb.2020.v25i3.2853	https://doi.org/10.35760/eb.2020.v25i3.2853	NOUN
ijtc-678	320	12	sari	sari	NOUN
ijtc-678	320	13	,	,	PUNCT
ijtc-678	320	14	d.	d.	PROPN
ijtc-678	320	15	,	,	PUNCT
ijtc-678	320	16	wardani	wardani	PROPN
ijtc-678	320	17	,	,	PUNCT
ijtc-678	320	18	r.	r.	PROPN
ijtc-678	320	19	k.	k.	PROPN
ijtc-678	320	20	,	,	PUNCT
ijtc-678	320	21	&	&	CCONJ
ijtc-678	320	22	lestari	lestari	PROPN
ijtc-678	320	23	,	,	PUNCT
ijtc-678	320	24	d.	d.	PROPN
ijtc-678	320	25	f.	f.	PROPN
ijtc-678	320	26	(	(	PUNCT
ijtc-678	320	27	2021	2021	NUM
ijtc-678	320	28	)	)	PUNCT
ijtc-678	320	29	.	.	PUNCT
ijtc-678	321	1	the	the	DET
ijtc-678	321	2	effect	effect	NOUN
ijtc-678	321	3	of	of	ADP
ijtc-678	321	4	leverage	leverage	NOUN
ijtc-678	321	5	,	,	PUNCT
ijtc-678	321	6	profitability	profitability	NOUN
ijtc-678	321	7	and	and	CCONJ
ijtc-678	321	8	company	company	NOUN
ijtc-678	321	9	size	size	NOUN
ijtc-678	321	10	on	on	ADP
ijtc-678	321	11	tax	tax	NOUN
ijtc-678	321	12	avoidance	avoidance	NOUN
ijtc-678	321	13	.	.	PUNCT
ijtc-678	322	1	turkish	turkish	ADJ
ijtc-678	322	2	journal	journal	NOUN
ijtc-678	322	3	of	of	ADP
ijtc-678	322	4	computer	computer	NOUN
ijtc-678	322	5	and	and	CCONJ
ijtc-678	322	6	mathematics	mathematic	NOUN
ijtc-678	322	7	education	education	NOUN
ijtc-678	322	8	,	,	PUNCT
ijtc-678	322	9	12(4	12(4	NUM
ijtc-678	322	10	)	)	PUNCT
ijtc-678	322	11	,	,	PUNCT
ijtc-678	322	12	860–868	860–868	NUM
ijtc-678	322	13	.	.	PUNCT
ijtc-678	323	1	sormin	sormin	PROPN
ijtc-678	323	2	,	,	PUNCT
ijtc-678	323	3	f.	f.	PROPN
ijtc-678	323	4	(	(	PUNCT
ijtc-678	323	5	2021	2021	NUM
ijtc-678	323	6	)	)	PUNCT
ijtc-678	323	7	.	.	PUNCT
ijtc-678	324	1	the	the	DET
ijtc-678	324	2	influence	influence	NOUN
ijtc-678	324	3	of	of	ADP
ijtc-678	324	4	inventory	inventory	NOUN
ijtc-678	324	5	intensity	intensity	NOUN
ijtc-678	324	6	,	,	PUNCT
ijtc-678	324	7	profitability	profitability	NOUN
ijtc-678	324	8	and	and	CCONJ
ijtc-678	324	9	leverage	leverage	NOUN
ijtc-678	324	10	on	on	ADP
ijtc-678	324	11	tax	tax	NOUN
ijtc-678	324	12	aggressiveness	aggressiveness	NOUN
ijtc-678	324	13	.	.	PUNCT
ijtc-678	325	1	international	international	ADJ
ijtc-678	325	2	journal	journal	PROPN
ijtc-678	325	3	of	of	ADP
ijtc-678	325	4	management	management	NOUN
ijtc-678	325	5	studies	study	NOUN
ijtc-678	325	6	and	and	CCONJ
ijtc-678	325	7	social	social	ADJ
ijtc-678	325	8	science	science	NOUN
ijtc-678	325	9	research	research	NOUN
ijtc-678	325	10	,	,	PUNCT
ijtc-678	325	11	3(1	3(1	NUM
ijtc-678	325	12	)	)	PUNCT
ijtc-678	325	13	,	,	PUNCT
ijtc-678	325	14	144	144	NUM
ijtc-678	325	15	–	–	SYM
ijtc-678	325	16	148	148	NUM
ijtc-678	325	17	.	.	PUNCT
ijtc-678	326	1	sugeng	sugeng	PROPN
ijtc-678	326	2	,	,	PUNCT
ijtc-678	326	3	s.	s.	PROPN
ijtc-678	326	4	,	,	PUNCT
ijtc-678	326	5	prasetyo	prasetyo	NOUN
ijtc-678	326	6	,	,	PUNCT
ijtc-678	326	7	e.	e.	PROPN
ijtc-678	326	8	,	,	PUNCT
ijtc-678	326	9	&	&	CCONJ
ijtc-678	326	10	zaman	zaman	PROPN
ijtc-678	326	11	,	,	PUNCT
ijtc-678	326	12	b.	b.	PROPN
ijtc-678	326	13	(	(	PUNCT
ijtc-678	326	14	2020	2020	NUM
ijtc-678	326	15	)	)	PUNCT
ijtc-678	326	16	.	.	PUNCT
ijtc-678	327	1	does	do	AUX
ijtc-678	327	2	capital	capital	NOUN
ijtc-678	327	3	intensity	intensity	NOUN
ijtc-678	327	4	,	,	PUNCT
ijtc-678	327	5	inventory	inventory	NOUN
ijtc-678	327	6	intensity	intensity	NOUN
ijtc-678	327	7	,	,	PUNCT
ijtc-678	327	8	firm	firm	ADJ
ijtc-678	327	9	size	size	NOUN
ijtc-678	327	10	,	,	PUNCT
ijtc-678	327	11	firm	firm	ADJ
ijtc-678	327	12	risk	risk	NOUN
ijtc-678	327	13	,	,	PUNCT
ijtc-678	327	14	and	and	CCONJ
ijtc-678	327	15	political	political	ADJ
ijtc-678	327	16	connections	connection	NOUN
ijtc-678	327	17	affect	affect	VERB
ijtc-678	327	18	tax	tax	NOUN
ijtc-678	327	19	aggressiveness	aggressiveness	NOUN
ijtc-678	327	20	?	?	PUNCT
ijtc-678	328	1	jema	jema	NOUN
ijtc-678	328	2	:	:	PUNCT
ijtc-678	329	1	jurnal	jurnal	ADJ
ijtc-678	329	2	ilmiah	ilmiah	PROPN
ijtc-678	329	3	bidang	bidang	PROPN
ijtc-678	329	4	akuntansi	akuntansi	PROPN
ijtc-678	329	5	dan	dan	PROPN
ijtc-678	329	6	manajemen	manajemen	PROPN
ijtc-678	329	7	,	,	PUNCT
ijtc-678	329	8	17(1	17(1	NUM
ijtc-678	329	9	)	)	PUNCT
ijtc-678	329	10	,	,	PUNCT
ijtc-678	329	11	78	78	NUM
ijtc-678	329	12	.	.	PUNCT
ijtc-678	329	13	https://doi.org/10.31106/jema.v17i1.3609	https://doi.org/10.31106/jema.v17i1.3609	PROPN
ijtc-678	329	14	suhendar	suhendar	PROPN
ijtc-678	329	15	,	,	PUNCT
ijtc-678	329	16	d.	d.	PROPN
ijtc-678	329	17	,	,	PUNCT
ijtc-678	329	18	nurfatimah	nurfatimah	PROPN
ijtc-678	329	19	,	,	PUNCT
ijtc-678	329	20	s.	s.	PROPN
ijtc-678	329	21	,	,	PUNCT
ijtc-678	329	22	rahmawati	rahmawati	PROPN
ijtc-678	329	23	,	,	PUNCT
ijtc-678	329	24	t.	t.	PROPN
ijtc-678	329	25	,	,	PUNCT
ijtc-678	329	26	syarifudin	syarifudin	NOUN
ijtc-678	329	27	,	,	PUNCT
ijtc-678	329	28	s.	s.	PROPN
ijtc-678	329	29	,	,	PUNCT
ijtc-678	329	30	&	&	CCONJ
ijtc-678	329	31	rully	rully	PROPN
ijtc-678	329	32	,	,	PUNCT
ijtc-678	329	33	r.	r.	PROPN
ijtc-678	329	34	(	(	PUNCT
ijtc-678	329	35	2022	2022	NUM
ijtc-678	329	36	)	)	PUNCT
ijtc-678	329	37	.	.	PUNCT
ijtc-678	330	1	the	the	DET
ijtc-678	330	2	effect	effect	NOUN
ijtc-678	330	3	of	of	ADP
ijtc-678	330	4	profitability	profitability	NOUN
ijtc-678	330	5	,	,	PUNCT
ijtc-678	330	6	leverage	leverage	NOUN
ijtc-678	330	7	,	,	PUNCT
ijtc-678	330	8	and	and	CCONJ
ijtc-678	330	9	inventory	inventory	NOUN
ijtc-678	330	10	intensity	intensity	NOUN
ijtc-678	330	11	on	on	ADP
ijtc-678	330	12	tax	tax	NOUN
ijtc-678	330	13	aggressiveness	aggressiveness	NOUN
ijtc-678	330	14	with	with	ADP
ijtc-678	330	15	majority	majority	NOUN
ijtc-678	330	16	ownership	ownership	NOUN
ijtc-678	330	17	as	as	ADP
ijtc-678	330	18	moderating	moderate	VERB
ijtc-678	330	19	variables	variable	NOUN
ijtc-678	330	20	.	.	PUNCT
ijtc-678	331	1	https://doi.org/10.4108/eai.2-12-2021.2320326	https://doi.org/10.4108/eai.2-12-2021.2320326	DET
ijtc-678	331	2	sumiati	sumiati	NOUN
ijtc-678	331	3	,	,	PUNCT
ijtc-678	331	4	a.	a.	PROPN
ijtc-678	331	5	,	,	PUNCT
ijtc-678	331	6	&	&	CCONJ
ijtc-678	331	7	ainniyya	ainniyya	PROPN
ijtc-678	331	8	,	,	PUNCT
ijtc-678	331	9	s.	s.	PROPN
ijtc-678	331	10	m.	m.	PROPN
ijtc-678	331	11	(	(	PUNCT
ijtc-678	331	12	2021	2021	NUM
ijtc-678	331	13	)	)	PUNCT
ijtc-678	331	14	.	.	PUNCT
ijtc-678	332	1	effect	effect	NOUN
ijtc-678	332	2	of	of	ADP
ijtc-678	332	3	profitability	profitability	NOUN
ijtc-678	332	4	,	,	PUNCT
ijtc-678	332	5	leverage	leverage	NOUN
ijtc-678	332	6	,	,	PUNCT
ijtc-678	332	7	size	size	NOUN
ijtc-678	332	8	,	,	PUNCT
ijtc-678	332	9	capital	capital	NOUN
ijtc-678	332	10	intensity	intensity	NOUN
ijtc-678	332	11	,	,	PUNCT
ijtc-678	332	12	and	and	CCONJ
ijtc-678	332	13	inventory	inventory	NOUN
ijtc-678	332	14	intensity	intensity	NOUN
ijtc-678	332	15	toward	toward	ADP
ijtc-678	332	16	tax	tax	NOUN
ijtc-678	332	17	aggressiveness	aggressiveness	NOUN
ijtc-678	332	18	.	.	PUNCT
ijtc-678	333	1	journal	journal	PROPN
ijtc-678	333	2	of	of	ADP
ijtc-678	333	3	international	international	ADJ
ijtc-678	333	4	conference	conference	NOUN
ijtc-678	333	5	proceedings	proceeding	NOUN
ijtc-678	333	6	(	(	PUNCT
ijtc-678	333	7	jicp	jicp	PROPN
ijtc-678	333	8	)	)	PUNCT
ijtc-678	333	9	,	,	PUNCT
ijtc-678	333	10	4(3	4(3	NUM
ijtc-678	333	11	)	)	PUNCT
ijtc-678	333	12	,	,	PUNCT
ijtc-678	333	13	245–255	245–255	NUM
ijtc-678	333	14	.	.	PUNCT
ijtc-678	334	1	sunarto	sunarto	PROPN
ijtc-678	334	2	,	,	PUNCT
ijtc-678	334	3	s.	s.	PROPN
ijtc-678	334	4	,	,	PUNCT
ijtc-678	334	5	widjaja	widjaja	PROPN
ijtc-678	334	6	,	,	PUNCT
ijtc-678	334	7	b.	b.	PROPN
ijtc-678	334	8	,	,	PUNCT
ijtc-678	334	9	&	&	CCONJ
ijtc-678	334	10	oktaviani	oktaviani	PROPN
ijtc-678	334	11	,	,	PUNCT
ijtc-678	334	12	r.	r.	PROPN
ijtc-678	334	13	m.	m.	PROPN
ijtc-678	334	14	(	(	PUNCT
ijtc-678	334	15	2021	2021	NUM
ijtc-678	334	16	)	)	PUNCT
ijtc-678	334	17	.	.	PUNCT
ijtc-678	335	1	the	the	DET
ijtc-678	335	2	effect	effect	NOUN
ijtc-678	335	3	of	of	ADP
ijtc-678	335	4	corporate	corporate	ADJ
ijtc-678	335	5	governance	governance	NOUN
ijtc-678	335	6	on	on	ADP
ijtc-678	335	7	tax	tax	NOUN
ijtc-678	335	8	avoidance	avoidance	NOUN
ijtc-678	335	9	:	:	PUNCT
ijtc-678	335	10	the	the	DET
ijtc-678	335	11	role	role	NOUN
ijtc-678	335	12	of	of	ADP
ijtc-678	335	13	profitability	profitability	NOUN
ijtc-678	335	14	as	as	ADP
ijtc-678	335	15	a	a	DET
ijtc-678	335	16	mediating	mediate	VERB
ijtc-678	335	17	variable	variable	NOUN
ijtc-678	335	18	.	.	PUNCT
ijtc-678	336	1	journal	journal	NOUN
ijtc-678	336	2	of	of	ADP
ijtc-678	336	3	asian	asian	ADJ
ijtc-678	336	4	finance	finance	NOUN
ijtc-678	336	5	,	,	PUNCT
ijtc-678	336	6	economics	economic	NOUN
ijtc-678	336	7	and	and	CCONJ
ijtc-678	336	8	business	business	NOUN
ijtc-678	336	9	,	,	PUNCT
ijtc-678	336	10	8(3	8(3	NUM
ijtc-678	336	11	)	)	PUNCT
ijtc-678	336	12	,	,	PUNCT
ijtc-678	336	13	217–227	217–227	NUM
ijtc-678	336	14	.	.	PUNCT
ijtc-678	337	1	https://doi.org/10.13106/jafeb.2021.vol8.no3.0217	https://doi.org/10.13106/jafeb.2021.vol8.no3.0217	NOUN
ijtc-678	337	2	suyono	suyono	PROPN
ijtc-678	337	3	,	,	PUNCT
ijtc-678	337	4	e.	e.	PROPN
ijtc-678	337	5	(	(	PUNCT
ijtc-678	337	6	2018	2018	NUM
ijtc-678	337	7	)	)	PUNCT
ijtc-678	337	8	.	.	PUNCT
ijtc-678	338	1	external	external	ADJ
ijtc-678	338	2	auditors	auditor	NOUN
ijtc-678	338	3	’	’	PART
ijtc-678	338	4	quality	quality	NOUN
ijtc-678	338	5	,	,	PUNCT
ijtc-678	338	6	leverage	leverage	NOUN
ijtc-678	338	7	,	,	PUNCT
ijtc-678	338	8	and	and	CCONJ
ijtc-678	338	9	tax	tax	NOUN
ijtc-678	338	10	aggressiveness	aggressiveness	NOUN
ijtc-678	338	11	:	:	PUNCT
ijtc-678	338	12	empirical	empirical	ADJ
ijtc-678	338	13	evidence	evidence	NOUN
ijtc-678	338	14	from	from	ADP
ijtc-678	338	15	the	the	DET
ijtc-678	338	16	indonesian	indonesian	ADJ
ijtc-678	338	17	stock	stock	PROPN
ijtc-678	338	18	exchange	exchange	PROPN
ijtc-678	338	19	.	.	PUNCT
ijtc-678	339	1	media	media	PROPN
ijtc-678	339	2	ekonomi	ekonomi	PROPN
ijtc-678	339	3	dan	dan	PROPN
ijtc-678	339	4	manajemen	manajemen	PROPN
ijtc-678	339	5	,	,	PUNCT
ijtc-678	339	6	33(2	33(2	NUM
ijtc-678	339	7	)	)	PUNCT
ijtc-678	339	8	,	,	PUNCT
ijtc-678	339	9	99	99	NUM
ijtc-678	339	10	–	–	PUNCT
ijtc-678	339	11	112	112	NUM
ijtc-678	339	12	.	.	PUNCT
ijtc-678	340	1	https://doi.org/10.24856/mem.v33i2.711	https://doi.org/10.24856/mem.v33i2.711	NOUN
ijtc-678	340	2	tahir	tahir	PROPN
ijtc-678	340	3	,	,	PUNCT
ijtc-678	340	4	h.	h.	PROPN
ijtc-678	340	5	,	,	PUNCT
ijtc-678	340	6	masri	masri	PROPN
ijtc-678	340	7	,	,	PUNCT
ijtc-678	340	8	r.	r.	PROPN
ijtc-678	340	9	,	,	PUNCT
ijtc-678	340	10	&	&	CCONJ
ijtc-678	340	11	rahman	rahman	PROPN
ijtc-678	340	12	,	,	PUNCT
ijtc-678	340	13	m.	m.	NOUN
ijtc-678	340	14	(	(	PUNCT
ijtc-678	340	15	2020	2020	NUM
ijtc-678	340	16	)	)	PUNCT
ijtc-678	340	17	.	.	PUNCT
ijtc-678	341	1	corporate	corporate	ADJ
ijtc-678	341	2	board	board	NOUN
ijtc-678	341	3	attributes	attribute	NOUN
ijtc-678	341	4	and	and	CCONJ
ijtc-678	341	5	dividend	dividend	NOUN
ijtc-678	341	6	pay	pay	VERB
ijtc-678	341	7	-	-	PUNCT
ijtc-678	341	8	out	out	ADP
ijtc-678	341	9	policy	policy	NOUN
ijtc-678	341	10	:	:	PUNCT
ijtc-678	341	11	mediating	mediate	VERB
ijtc-678	341	12	role	role	NOUN
ijtc-678	341	13	of	of	ADP
ijtc-678	341	14	financial	financial	ADJ
ijtc-678	341	15	leverage	leverage	NOUN
ijtc-678	341	16	.	.	PUNCT
ijtc-678	342	1	journal	journal	NOUN
ijtc-678	342	2	of	of	ADP
ijtc-678	342	3	asian	asian	ADJ
ijtc-678	342	4	finance	finance	NOUN
ijtc-678	342	5	,	,	PUNCT
ijtc-678	342	6	economics	economic	NOUN
ijtc-678	342	7	and	and	CCONJ
ijtc-678	342	8	business	business	NOUN
ijtc-678	342	9	,	,	PUNCT
ijtc-678	342	10	7(1	7(1	NUM
ijtc-678	342	11	)	)	PUNCT
ijtc-678	342	12	,	,	PUNCT
ijtc-678	342	13	167–181	167–181	NUM
ijtc-678	342	14	.	.	PUNCT
ijtc-678	343	1	https://doi.org/10.13106/jafeb.2020.vol7.no1.167	https://doi.org/10.13106/jafeb.2020.vol7.no1.167	PROPN
ijtc-678	343	2	vijayakumaran	vijayakumaran	NOUN
ijtc-678	343	3	,	,	PUNCT
ijtc-678	343	4	s.	s.	PROPN
ijtc-678	343	5	,	,	PUNCT
ijtc-678	343	6	&	&	CCONJ
ijtc-678	343	7	vijayakumaran	vijayakumaran	PROPN
ijtc-678	343	8	,	,	PUNCT
ijtc-678	343	9	r.	r.	PROPN
ijtc-678	343	10	(	(	PUNCT
ijtc-678	343	11	2019	2019	NUM
ijtc-678	343	12	)	)	PUNCT
ijtc-678	343	13	.	.	PUNCT
ijtc-678	344	1	debt	debt	NOUN
ijtc-678	344	2	maturity	maturity	NOUN
ijtc-678	344	3	and	and	CCONJ
ijtc-678	344	4	the	the	DET
ijtc-678	344	5	effects	effect	NOUN
ijtc-678	344	6	of	of	ADP
ijtc-678	344	7	growth	growth	NOUN
ijtc-678	344	8	opportunities	opportunity	NOUN
ijtc-678	344	9	and	and	CCONJ
ijtc-678	344	10	liquidity	liquidity	NOUN
ijtc-678	344	11	risk	risk	NOUN
ijtc-678	344	12	on	on	ADP
ijtc-678	344	13	leverage	leverage	NOUN
ijtc-678	344	14	:	:	PUNCT
ijtc-678	344	15	evidence	evidence	NOUN
ijtc-678	344	16	from	from	ADP
ijtc-678	344	17	chinese	chinese	ADJ
ijtc-678	344	18	listed	list	VERB
ijtc-678	344	19	companies	company	NOUN
ijtc-678	344	20	.	.	PUNCT
ijtc-678	345	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-678	345	2	the	the	DET
ijtc-678	345	3	influence	influence	NOUN
ijtc-678	345	4	of	of	ADP
ijtc-678	345	5	capital	capital	NOUN
ijtc-678	345	6	intensity	intensity	NOUN
ijtc-678	345	7	,	,	PUNCT
ijtc-678	345	8	inventory	inventory	NOUN
ijtc-678	345	9	intensity	intensity	NOUN
ijtc-678	345	10	,	,	PUNCT
ijtc-678	345	11	and	and	CCONJ
ijtc-678	345	12	profitability	profitability	NOUN
ijtc-678	345	13	on	on	ADP
ijtc-678	345	14	tax	tax	NOUN
ijtc-678	345	15	aggressiveness	aggressiveness	NOUN
ijtc-678	345	16	with	with	ADP
ijtc-678	345	17	debt	debt	NOUN
ijtc-678	345	18	levels	level	NOUN
ijtc-678	345	19	as	as	ADP
ijtc-678	345	20	a	a	DET
ijtc-678	345	21	moderating	moderate	VERB
ijtc-678	345	22	variable	variable	ADJ
ijtc-678	345	23	fitriani	fitriani	NOUN
ijtc-678	345	24	and	and	CCONJ
ijtc-678	345	25	indrati	indrati	NOUN
ijtc-678	345	26	163	163	NUM
ijtc-678	345	27	|	|	ADV
ijtc-678	345	28	ilomata	ilomata	PROPN
ijtc-678	345	29	international	international	ADJ
ijtc-678	345	30	journal	journal	NOUN
ijtc-678	345	31	of	of	ADP
ijtc-678	345	32	tax	tax	PROPN
ijtc-678	345	33	&	&	CCONJ
ijtc-678	345	34	accounting	accounting	PROPN
ijtc-678	345	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-678	345	36	journal	journal	NOUN
ijtc-678	345	37	of	of	ADP
ijtc-678	345	38	asian	asian	ADJ
ijtc-678	345	39	finance	finance	NOUN
ijtc-678	345	40	,	,	PUNCT
ijtc-678	345	41	economics	economic	NOUN
ijtc-678	345	42	and	and	CCONJ
ijtc-678	345	43	business	business	NOUN
ijtc-678	345	44	,	,	PUNCT
ijtc-678	345	45	6(3	6(3	NUM
ijtc-678	345	46	)	)	PUNCT
ijtc-678	345	47	,	,	PUNCT
ijtc-678	345	48	27–40	27–40	NUM
ijtc-678	345	49	.	.	PUNCT
ijtc-678	346	1	https://doi.org/10.13106/jafeb.2019.vol6.no3.27	https://doi.org/10.13106/jafeb.2019.vol6.no3.27	PROPN
ijtc-678	346	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN