id	sid	tid	token	lemma	pos
ijtc-682	1	1	the	the	DET
ijtc-682	1	2	illomata	illomata	PROPN
ijtc-682	1	3	international	international	PROPN
ijtc-682	1	4	journal	journal	PROPN
ijtc-682	1	5	of	of	ADP
ijtc-682	1	6	management	management	NOUN
ijtc-682	1	7	ilomata	ilomata	PROPN
ijtc-682	1	8	international	international	ADJ
ijtc-682	1	9	journal	journal	NOUN
ijtc-682	1	10	of	of	ADP
ijtc-682	1	11	tax	tax	PROPN
ijtc-682	1	12	&	&	CCONJ
ijtc-682	1	13	accounting	account	VERB
ijtc-682	1	14	p	p	PROPN
ijtc-682	1	15	-	-	PUNCT
ijtc-682	1	16	issn	issn	NOUN
ijtc-682	1	17	:	:	PUNCT
ijtc-682	1	18	2714	2714	NUM
ijtc-682	1	19	-	-	SYM
ijtc-682	1	20	9838	9838	NUM
ijtc-682	1	21	;	;	PUNCT
ijtc-682	1	22	e	e	X
ijtc-682	1	23	-	-	PUNCT
ijtc-682	1	24	issn	issn	NOUN
ijtc-682	1	25	:	:	PUNCT
ijtc-682	1	26	2714	2714	NUM
ijtc-682	1	27	-	-	SYM
ijtc-682	1	28	9846	9846	NUM
ijtc-682	1	29	volume	volume	NOUN
ijtc-682	1	30	4	4	NUM
ijtc-682	1	31	,	,	PUNCT
ijtc-682	1	32	issue	issue	NOUN
ijtc-682	1	33	2	2	NUM
ijtc-682	1	34	april	april	PROPN
ijtc-682	1	35	2023	2023	NUM
ijtc-682	1	36	page	page	NOUN
ijtc-682	1	37	no	no	NOUN
ijtc-682	1	38	.	.	PUNCT
ijtc-682	2	1	296	296	NUM
ijtc-682	2	2	-	-	SYM
ijtc-682	2	3	310	310	NUM
ijtc-682	2	4	296	296	NUM
ijtc-682	2	5	|	|	ADV
ijtc-682	2	6	ilomata	ilomata	PROPN
ijtc-682	2	7	international	international	ADJ
ijtc-682	2	8	journal	journal	NOUN
ijtc-682	2	9	of	of	ADP
ijtc-682	2	10	tax	tax	PROPN
ijtc-682	2	11	&	&	CCONJ
ijtc-682	2	12	accounting	account	VERB
ijtc-682	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	2	14	analysis	analysis	NOUN
ijtc-682	2	15	of	of	ADP
ijtc-682	2	16	the	the	DET
ijtc-682	2	17	effectiveness	effectiveness	NOUN
ijtc-682	2	18	of	of	ADP
ijtc-682	2	19	e	e	NOUN
ijtc-682	2	20	-	-	NOUN
ijtc-682	2	21	objection	objection	NOUN
ijtc-682	2	22	in	in	ADP
ijtc-682	2	23	making	make	VERB
ijtc-682	2	24	it	it	PRON
ijtc-682	2	25	easier	easy	ADJ
ijtc-682	2	26	for	for	ADP
ijtc-682	2	27	officers	officer	NOUN
ijtc-682	2	28	and	and	CCONJ
ijtc-682	2	29	taxpayers	taxpayer	NOUN
ijtc-682	2	30	during	during	ADP
ijtc-682	2	31	the	the	DET
ijtc-682	2	32	covid-19	covid-19	PROPN
ijtc-682	2	33	pandemic	pandemic	NOUN
ijtc-682	2	34	at	at	ADP
ijtc-682	2	35	the	the	DET
ijtc-682	2	36	cibitung	cibitung	ADJ
ijtc-682	2	37	primary	primary	ADJ
ijtc-682	2	38	tax	tax	NOUN
ijtc-682	2	39	service	service	NOUN
ijtc-682	2	40	office	office	NOUN
ijtc-682	2	41	irawati1	irawati1	NOUN
ijtc-682	2	42	,	,	PUNCT
ijtc-682	2	43	musa	musa	PROPN
ijtc-682	2	44	maha	maha	PROPN
ijtc-682	2	45	sulung	sulung	PROPN
ijtc-682	2	46	sitinjak2	sitinjak2	PROPN
ijtc-682	2	47	,	,	PUNCT
ijtc-682	2	48	dwikora	dwikora	PROPN
ijtc-682	2	49	harjo3	harjo3	PROPN
ijtc-682	2	50	,	,	PUNCT
ijtc-682	2	51	aramia	aramia	NOUN
ijtc-682	2	52	fahriah4	fahriah4	NOUN
ijtc-682	3	1	1234institut	1234institut	NUM
ijtc-682	3	2	ilmu	ilmu	PROPN
ijtc-682	3	3	sosial	sosial	PROPN
ijtc-682	3	4	dan	dan	PROPN
ijtc-682	3	5	manajemen	manajemen	PROPN
ijtc-682	3	6	stiami	stiami	PROPN
ijtc-682	3	7	,	,	PUNCT
ijtc-682	3	8	indonesia	indonesia	PROPN
ijtc-682	3	9	correspondent	correspondent	NOUN
ijtc-682	3	10	:	:	PUNCT
ijtc-682	3	11	ukhti.ra@gmail.com1	ukhti.ra@gmail.com1	PROPN
ijtc-682	3	12	received	receive	VERB
ijtc-682	3	13	:	:	PUNCT
ijtc-682	3	14	january	january	PROPN
ijtc-682	3	15	3	3	NUM
ijtc-682	3	16	,	,	PUNCT
ijtc-682	3	17	2023	2023	NUM
ijtc-682	3	18	accepted	accept	VERB
ijtc-682	3	19	:	:	PUNCT
ijtc-682	3	20	april	april	PROPN
ijtc-682	3	21	14	14	NUM
ijtc-682	3	22	,	,	PUNCT
ijtc-682	3	23	2023	2023	NUM
ijtc-682	3	24	published	publish	VERB
ijtc-682	3	25	:	:	PUNCT
ijtc-682	3	26	april	april	PROPN
ijtc-682	3	27	30	30	NUM
ijtc-682	3	28	,	,	PUNCT
ijtc-682	3	29	2023	2023	NUM
ijtc-682	3	30	citation	citation	NOUN
ijtc-682	3	31	:	:	PUNCT
ijtc-682	3	32	irawati	irawati	PROPN
ijtc-682	3	33	.	.	PUNCT
ijtc-682	3	34	,	,	PUNCT
ijtc-682	3	35	sitinjak	sitinjak	PROPN
ijtc-682	3	36	,	,	PUNCT
ijtc-682	3	37	m	m	PROPN
ijtc-682	3	38	,	,	PUNCT
ijtc-682	3	39	m	m	PROPN
ijtc-682	3	40	,	,	PUNCT
ijtc-682	3	41	s.	s.	PROPN
ijtc-682	3	42	,	,	PUNCT
ijtc-682	3	43	harjo	harjo	PROPN
ijtc-682	3	44	,	,	PUNCT
ijtc-682	3	45	d.	d.	PROPN
ijtc-682	3	46	,	,	PUNCT
ijtc-682	3	47	fahriah	fahriah	PROPN
ijtc-682	3	48	,	,	PUNCT
ijtc-682	3	49	a.	a.	NOUN
ijtc-682	3	50	(	(	PUNCT
ijtc-682	3	51	2023	2023	NUM
ijtc-682	3	52	)	)	PUNCT
ijtc-682	3	53	.	.	PUNCT
ijtc-682	4	1	analysis	analysis	NOUN
ijtc-682	4	2	of	of	ADP
ijtc-682	4	3	the	the	DET
ijtc-682	4	4	effectiveness	effectiveness	NOUN
ijtc-682	4	5	of	of	ADP
ijtc-682	4	6	e	e	NOUN
ijtc-682	4	7	-	-	NOUN
ijtc-682	4	8	objection	objection	NOUN
ijtc-682	4	9	in	in	ADP
ijtc-682	4	10	making	make	VERB
ijtc-682	4	11	it	it	PRON
ijtc-682	4	12	easier	easy	ADJ
ijtc-682	4	13	for	for	ADP
ijtc-682	4	14	officers	officer	NOUN
ijtc-682	4	15	and	and	CCONJ
ijtc-682	4	16	taxpayers	taxpayer	NOUN
ijtc-682	4	17	during	during	ADP
ijtc-682	4	18	the	the	DET
ijtc-682	4	19	covid-19	covid-19	PROPN
ijtc-682	4	20	pandemic	pandemic	NOUN
ijtc-682	4	21	at	at	ADP
ijtc-682	4	22	the	the	DET
ijtc-682	4	23	cibitung	cibitung	ADJ
ijtc-682	4	24	primary	primary	ADJ
ijtc-682	4	25	tax	tax	NOUN
ijtc-682	4	26	service	service	NOUN
ijtc-682	4	27	office	office	NOUN
ijtc-682	4	28	.	.	PUNCT
ijtc-682	5	1	ilomata	ilomata	PROPN
ijtc-682	5	2	international	international	ADJ
ijtc-682	5	3	journal	journal	NOUN
ijtc-682	5	4	of	of	ADP
ijtc-682	5	5	tax	tax	NOUN
ijtc-682	5	6	and	and	CCONJ
ijtc-682	5	7	accounting	accounting	NOUN
ijtc-682	5	8	,	,	PUNCT
ijtc-682	5	9	4(2	4(2	NUM
ijtc-682	5	10	)	)	PUNCT
ijtc-682	5	11	,	,	PUNCT
ijtc-682	5	12	296	296	NUM
ijtc-682	5	13	-	-	SYM
ijtc-682	5	14	310	310	NUM
ijtc-682	5	15	.	.	PUNCT
ijtc-682	6	1	https://doi.org/10.52728/ijtc.v4i2.682	https://doi.org/10.52728/ijtc.v4i2.682	ADV
ijtc-682	6	2	abstract	abstract	ADV
ijtc-682	6	3	:	:	PUNCT
ijtc-682	7	1	e	e	X
ijtc-682	7	2	-	-	NOUN
ijtc-682	7	3	objection	objection	NOUN
ijtc-682	7	4	is	be	AUX
ijtc-682	7	5	one	one	NUM
ijtc-682	7	6	of	of	ADP
ijtc-682	7	7	the	the	DET
ijtc-682	7	8	services	service	NOUN
ijtc-682	7	9	of	of	ADP
ijtc-682	7	10	the	the	DET
ijtc-682	7	11	directorate	directorate	NOUN
ijtc-682	7	12	of	of	ADP
ijtc-682	7	13	taxes	taxis	NOUN
ijtc-682	7	14	that	that	PRON
ijtc-682	7	15	can	can	AUX
ijtc-682	7	16	be	be	AUX
ijtc-682	7	17	used	use	VERB
ijtc-682	7	18	by	by	ADP
ijtc-682	7	19	taxpayers	taxpayer	NOUN
ijtc-682	7	20	in	in	ADP
ijtc-682	7	21	submitting	submit	VERB
ijtc-682	7	22	tax	tax	NOUN
ijtc-682	7	23	objection	objection	NOUN
ijtc-682	7	24	letters	letter	NOUN
ijtc-682	7	25	.	.	PUNCT
ijtc-682	8	1	e	e	X
ijtc-682	8	2	-	-	NOUN
ijtc-682	8	3	objection	objection	NOUN
ijtc-682	8	4	is	be	AUX
ijtc-682	8	5	an	an	DET
ijtc-682	8	6	adoption	adoption	NOUN
ijtc-682	8	7	policy	policy	NOUN
ijtc-682	8	8	that	that	PRON
ijtc-682	8	9	is	be	AUX
ijtc-682	8	10	an	an	DET
ijtc-682	8	11	alternative	alternative	NOUN
ijtc-682	8	12	to	to	ADP
ijtc-682	8	13	the	the	DET
ijtc-682	8	14	previous	previous	ADJ
ijtc-682	8	15	program	program	NOUN
ijtc-682	8	16	,	,	PUNCT
ijtc-682	8	17	namely	namely	ADV
ijtc-682	8	18	the	the	DET
ijtc-682	8	19	manual	manual	ADJ
ijtc-682	8	20	submission	submission	NOUN
ijtc-682	8	21	of	of	ADP
ijtc-682	8	22	objection	objection	NOUN
ijtc-682	8	23	letters	letter	NOUN
ijtc-682	8	24	.	.	PUNCT
ijtc-682	9	1	e	e	X
ijtc-682	9	2	-	-	NOUN
ijtc-682	9	3	objection	objection	NOUN
ijtc-682	9	4	can	can	AUX
ijtc-682	9	5	be	be	AUX
ijtc-682	9	6	accessed	access	VERB
ijtc-682	9	7	via	via	ADP
ijtc-682	9	8	e	e	NOUN
ijtc-682	9	9	-	-	NOUN
ijtc-682	9	10	filling	filling	NOUN
ijtc-682	9	11	.	.	PUNCT
ijtc-682	10	1	this	this	DET
ijtc-682	10	2	research	research	NOUN
ijtc-682	10	3	is	be	AUX
ijtc-682	10	4	motivated	motivate	VERB
ijtc-682	10	5	by	by	ADP
ijtc-682	10	6	the	the	DET
ijtc-682	10	7	lack	lack	NOUN
ijtc-682	10	8	of	of	ADP
ijtc-682	10	9	exploration	exploration	NOUN
ijtc-682	10	10	of	of	ADP
ijtc-682	10	11	the	the	DET
ijtc-682	10	12	introduction	introduction	NOUN
ijtc-682	10	13	of	of	ADP
ijtc-682	10	14	e	e	NOUN
ijtc-682	10	15	-	-	NOUN
ijtc-682	10	16	objection	objection	NOUN
ijtc-682	10	17	to	to	ADP
ijtc-682	10	18	taxpayers	taxpayer	NOUN
ijtc-682	10	19	that	that	SCONJ
ijtc-682	10	20	there	there	PRON
ijtc-682	10	21	are	be	VERB
ijtc-682	10	22	still	still	ADV
ijtc-682	10	23	many	many	ADJ
ijtc-682	10	24	who	who	PRON
ijtc-682	10	25	submit	submit	VERB
ijtc-682	10	26	objection	objection	NOUN
ijtc-682	10	27	letters	letter	NOUN
ijtc-682	10	28	manually	manually	ADV
ijtc-682	10	29	.	.	PUNCT
ijtc-682	11	1	based	base	VERB
ijtc-682	11	2	on	on	ADP
ijtc-682	11	3	the	the	DET
ijtc-682	11	4	data	datum	NOUN
ijtc-682	11	5	submitted	submit	VERB
ijtc-682	11	6	by	by	ADP
ijtc-682	11	7	the	the	DET
ijtc-682	11	8	directorate	directorate	ADJ
ijtc-682	11	9	general	general	NOUN
ijtc-682	11	10	of	of	ADP
ijtc-682	11	11	taxes	taxis	NOUN
ijtc-682	11	12	(	(	PUNCT
ijtc-682	11	13	direktorat	direktorat	NOUN
ijtc-682	11	14	jenderal	jenderal	ADJ
ijtc-682	11	15	pajak	pajak	ADV
ijtc-682	11	16	/	/	SYM
ijtc-682	11	17	djp	djp	ADJ
ijtc-682	11	18	)	)	PUNCT
ijtc-682	11	19	and	and	CCONJ
ijtc-682	11	20	previous	previous	ADJ
ijtc-682	11	21	research	research	NOUN
ijtc-682	11	22	in	in	ADP
ijtc-682	11	23	2021	2021	NUM
ijtc-682	11	24	based	base	VERB
ijtc-682	11	25	on	on	ADP
ijtc-682	11	26	2020	2020	NUM
ijtc-682	11	27	data	datum	NOUN
ijtc-682	11	28	,	,	PUNCT
ijtc-682	11	29	data	datum	NOUN
ijtc-682	11	30	on	on	ADP
ijtc-682	11	31	submitting	submit	VERB
ijtc-682	11	32	objection	objection	NOUN
ijtc-682	11	33	letters	letter	NOUN
ijtc-682	11	34	online	online	ADV
ijtc-682	11	35	(	(	PUNCT
ijtc-682	11	36	eobjectionareis	eobjectionareis	VERB
ijtc-682	11	37	still	still	ADV
ijtc-682	11	38	very	very	ADV
ijtc-682	11	39	minimal	minimal	ADJ
ijtc-682	11	40	so	so	SCONJ
ijtc-682	11	41	that	that	PRON
ijtc-682	11	42	are	be	AUX
ijtc-682	11	43	problems	problem	NOUN
ijtc-682	11	44	in	in	ADP
ijtc-682	11	45	analyzing	analyze	VERB
ijtc-682	11	46	the	the	DET
ijtc-682	11	47	effectiveness	effectiveness	NOUN
ijtc-682	11	48	of	of	ADP
ijtc-682	11	49	e	e	NOUN
ijtc-682	11	50	-	-	NOUN
ijtc-682	11	51	objection	objection	NOUN
ijtc-682	11	52	.	.	PUNCT
ijtc-682	12	1	therefore	therefore	ADV
ijtc-682	12	2	,	,	PUNCT
ijtc-682	12	3	this	this	DET
ijtc-682	12	4	study	study	NOUN
ijtc-682	12	5	was	be	AUX
ijtc-682	12	6	conductedtoo	conductedtoo	NOUN
ijtc-682	12	7	to	to	PART
ijtc-682	12	8	analyze	analyze	VERB
ijtc-682	12	9	the	the	DET
ijtc-682	12	10	effectiveness	effectiveness	NOUN
ijtc-682	12	11	of	of	ADP
ijtc-682	12	12	e	e	NOUN
ijtc-682	12	13	-	-	NOUN
ijtc-682	12	14	objection	objection	NOUN
ijtc-682	12	15	from	from	ADP
ijtc-682	12	16	2020	2020	NUM
ijtc-682	12	17	to	to	ADP
ijtc-682	12	18	2021	2021	NUM
ijtc-682	12	19	at	at	ADP
ijtc-682	12	20	kpp	kpp	PROPN
ijtc-682	12	21	pratama	pratama	NOUN
ijtc-682	12	22	cibitung	cibitung	NOUN
ijtc-682	12	23	,	,	PUNCT
ijtc-682	12	24	but	but	CCONJ
ijtc-682	12	25	because	because	SCONJ
ijtc-682	12	26	the	the	DET
ijtc-682	12	27	data	datum	NOUN
ijtc-682	12	28	of	of	ADP
ijtc-682	12	29	taxpayers	taxpayer	NOUN
ijtc-682	12	30	who	who	PRON
ijtc-682	12	31	submitted	submit	VERB
ijtc-682	12	32	objection	objection	NOUN
ijtc-682	12	33	letters	letter	NOUN
ijtc-682	12	34	by	by	ADP
ijtc-682	12	35	e	e	NOUN
ijtc-682	12	36	-	-	NOUN
ijtc-682	12	37	objection	objection	NOUN
ijtc-682	12	38	was	be	AUX
ijtc-682	12	39	confidential	confidential	ADJ
ijtc-682	12	40	,	,	PUNCT
ijtc-682	12	41	it	it	PRON
ijtc-682	12	42	was	be	AUX
ijtc-682	12	43	hindered	hinder	VERB
ijtc-682	12	44	from	from	ADP
ijtc-682	12	45	interviewing	interview	VERB
ijtc-682	12	46	informants	informant	NOUN
ijtc-682	12	47	who	who	PRON
ijtc-682	12	48	had	have	AUX
ijtc-682	12	49	accessed	access	VERB
ijtc-682	12	50	e	e	NOUN
ijtc-682	12	51	-	-	NOUN
ijtc-682	12	52	objection	objection	NOUN
ijtc-682	12	53	besides	besides	SCONJ
ijtc-682	12	54	that	that	PRON
ijtc-682	12	55	because	because	SCONJ
ijtc-682	12	56	e	e	NOUN
ijtc-682	12	57	-	-	NOUN
ijtc-682	12	58	objection	objection	NOUN
ijtc-682	12	59	data	datum	NOUN
ijtc-682	12	60	could	could	AUX
ijtc-682	12	61	not	not	PART
ijtc-682	12	62	be	be	AUX
ijtc-682	12	63	accessed	access	VERB
ijtc-682	12	64	from	from	ADP
ijtc-682	12	65	kpp	kpp	PROPN
ijtc-682	12	66	pratama	pratama	NOUN
ijtc-682	12	67	,	,	PUNCT
ijtc-682	12	68	so	so	SCONJ
ijtc-682	12	69	in	in	ADP
ijtc-682	12	70	this	this	DET
ijtc-682	12	71	study	study	NOUN
ijtc-682	12	72	using	use	VERB
ijtc-682	12	73	two	two	NUM
ijtc-682	12	74	research	research	NOUN
ijtc-682	12	75	objects	object	NOUN
ijtc-682	12	76	,	,	PUNCT
ijtc-682	12	77	namely	namely	ADV
ijtc-682	12	78	kpp	kpp	X
ijtc-682	12	79	pratama	pratama	NOUN
ijtc-682	12	80	cibitung	cibitung	NOUN
ijtc-682	12	81	and	and	CCONJ
ijtc-682	12	82	kanwil	kanwil	PROPN
ijtc-682	12	83	djp	djp	PROPN
ijtc-682	12	84	ii	ii	PROPN
ijtc-682	12	85	.	.	PUNCT
ijtc-682	13	1	so	so	SCONJ
ijtc-682	13	2	that	that	SCONJ
ijtc-682	13	3	the	the	DET
ijtc-682	13	4	purpose	purpose	NOUN
ijtc-682	13	5	of	of	ADP
ijtc-682	13	6	this	this	DET
ijtc-682	13	7	study	study	NOUN
ijtc-682	13	8	can	can	AUX
ijtc-682	13	9	determine	determine	VERB
ijtc-682	13	10	the	the	DET
ijtc-682	13	11	effectiveness	effectiveness	NOUN
ijtc-682	13	12	of	of	ADP
ijtc-682	13	13	e	e	NOUN
ijtc-682	13	14	-	-	NOUN
ijtc-682	13	15	objection	objection	NOUN
ijtc-682	13	16	as	as	ADP
ijtc-682	13	17	an	an	DET
ijtc-682	13	18	alternative	alternative	NOUN
ijtc-682	13	19	to	to	ADP
ijtc-682	13	20	the	the	DET
ijtc-682	13	21	previous	previous	ADJ
ijtc-682	13	22	system	system	NOUN
ijtc-682	13	23	.	.	PUNCT
ijtc-682	14	1	based	base	VERB
ijtc-682	14	2	on	on	ADP
ijtc-682	14	3	e	e	NOUN
ijtc-682	14	4	-	-	NOUN
ijtc-682	14	5	objection	objection	NOUN
ijtc-682	14	6	data	datum	NOUN
ijtc-682	14	7	in	in	ADP
ijtc-682	14	8	the	the	DET
ijtc-682	14	9	west	west	PROPN
ijtc-682	14	10	java	java	PROPN
ijtc-682	14	11	djp	djp	PROPN
ijtc-682	14	12	regional	regional	ADJ
ijtc-682	14	13	office	office	NOUN
ijtc-682	14	14	ii	ii	NOUN
ijtc-682	14	15	in	in	ADP
ijtc-682	14	16	2020	2020	NUM
ijtc-682	14	17	there	there	PRON
ijtc-682	14	18	were	be	VERB
ijtc-682	14	19	109	109	NUM
ijtc-682	14	20	data	datum	NOUN
ijtc-682	14	21	and	and	CCONJ
ijtc-682	14	22	in	in	ADP
ijtc-682	14	23	2021	2021	NUM
ijtc-682	14	24	there	there	PRON
ijtc-682	14	25	were	be	VERB
ijtc-682	14	26	115	115	NUM
ijtc-682	14	27	data	datum	NOUN
ijtc-682	14	28	so	so	SCONJ
ijtc-682	14	29	it	it	PRON
ijtc-682	14	30	could	could	AUX
ijtc-682	14	31	be	be	AUX
ijtc-682	14	32	known	know	VERB
ijtc-682	14	33	that	that	SCONJ
ijtc-682	14	34	there	there	PRON
ijtc-682	14	35	was	be	VERB
ijtc-682	14	36	an	an	DET
ijtc-682	14	37	increase	increase	NOUN
ijtc-682	14	38	,	,	PUNCT
ijtc-682	14	39	but	but	CCONJ
ijtc-682	14	40	based	base	VERB
ijtc-682	14	41	on	on	ADP
ijtc-682	14	42	the	the	DET
ijtc-682	14	43	percentage	percentage	NOUN
ijtc-682	14	44	of	of	ADP
ijtc-682	14	45	effectiveness	effectiveness	NOUN
ijtc-682	14	46	criteria	criterion	NOUN
ijtc-682	14	47	,	,	PUNCT
ijtc-682	14	48	the	the	DET
ijtc-682	14	49	percentage	percentage	NOUN
ijtc-682	14	50	of	of	ADP
ijtc-682	14	51	e	e	NOUN
ijtc-682	14	52	-	-	NOUN
ijtc-682	14	53	objection	objection	NOUN
ijtc-682	14	54	effectiveness	effectiveness	NOUN
ijtc-682	14	55	in	in	ADP
ijtc-682	14	56	the	the	DET
ijtc-682	14	57	djp	djp	NOUN
ijtc-682	14	58	of	of	ADP
ijtc-682	14	59	the	the	DET
ijtc-682	14	60	west	west	PROPN
ijtc-682	14	61	java	java	PROPN
ijtc-682	14	62	regional	regional	PROPN
ijtc-682	14	63	office	office	PROPN
ijtc-682	14	64	ii	ii	PROPN
ijtc-682	14	65	in	in	ADP
ijtc-682	14	66	2020	2020	NUM
ijtc-682	14	67	was	be	AUX
ijtc-682	14	68	8.93	8.93	NUM
ijtc-682	14	69	%	%	NOUN
ijtc-682	14	70	and	and	CCONJ
ijtc-682	14	71	in	in	ADP
ijtc-682	14	72	2021	2021	NUM
ijtc-682	14	73	it	it	PRON
ijtc-682	14	74	was	be	AUX
ijtc-682	14	75	9.75	9.75	NUM
ijtc-682	14	76	%	%	NOUN
ijtc-682	14	77	so	so	SCONJ
ijtc-682	14	78	that	that	SCONJ
ijtc-682	14	79	it	it	PRON
ijtc-682	14	80	can	can	AUX
ijtc-682	14	81	be	be	AUX
ijtc-682	14	82	concluded	conclude	VERB
ijtc-682	14	83	that	that	SCONJ
ijtc-682	14	84	the	the	DET
ijtc-682	14	85	analysis	analysis	NOUN
ijtc-682	14	86	of	of	ADP
ijtc-682	14	87	the	the	DET
ijtc-682	14	88	effectiveness	effectiveness	NOUN
ijtc-682	14	89	of	of	ADP
ijtc-682	14	90	eobjection	eobjection	NOUN
ijtc-682	14	91	in	in	ADP
ijtc-682	14	92	kpp	kpp	PROPN
ijtc-682	14	93	pratama	pratama	NOUN
ijtc-682	14	94	cibitung	cibitung	VERB
ijtc-682	14	95	during	during	ADP
ijtc-682	14	96	the	the	DET
ijtc-682	14	97	covid-19	covid-19	PROPN
ijtc-682	14	98	pandemic	pandemic	ADJ
ijtc-682	14	99	(	(	PUNCT
ijtc-682	14	100	2020	2020	NUM
ijtc-682	14	101	-	-	SYM
ijtc-682	14	102	2021	2021	NUM
ijtc-682	14	103	)	)	PUNCT
ijtc-682	14	104	was	be	AUX
ijtc-682	14	105	ineffective	ineffective	ADJ
ijtc-682	14	106	.	.	PUNCT
ijtc-682	15	1	keywords	keyword	NOUN
ijtc-682	15	2	:	:	PUNCT
ijtc-682	15	3	effectiveness	effectiveness	NOUN
ijtc-682	15	4	,	,	PUNCT
ijtc-682	15	5	e	e	NOUN
ijtc-682	15	6	-	-	NOUN
ijtc-682	15	7	filling	filling	ADJ
ijtc-682	15	8	,	,	PUNCT
ijtc-682	15	9	e	e	NOUN
ijtc-682	15	10	-	-	NOUN
ijtc-682	15	11	objection	objection	NOUN
ijtc-682	15	12	,	,	PUNCT
ijtc-682	15	13	taxpayers	taxpayer	NOUN
ijtc-682	15	14	,	,	PUNCT
ijtc-682	15	15	covid-19	covid-19	PROPN
ijtc-682	15	16	this	this	PRON
ijtc-682	15	17	is	be	AUX
ijtc-682	15	18	an	an	DET
ijtc-682	15	19	open	open	ADJ
ijtc-682	15	20	access	access	NOUN
ijtc-682	15	21	article	article	NOUN
ijtc-682	15	22	under	under	ADP
ijtc-682	15	23	the	the	DET
ijtc-682	15	24	ccby	ccby	ADJ
ijtc-682	15	25	4.0	4.0	NUM
ijtc-682	15	26	license	license	NOUN
ijtc-682	15	27	.	.	PUNCT
ijtc-682	16	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	16	2	mailto:ukhti.ra@gmail.com	mailto:ukhti.ra@gmail.com	NOUN
ijtc-682	16	3	https://doi.org/10.52728/ijtc.v4i2.682	https://doi.org/10.52728/ijtc.v4i2.682	ADP
ijtc-682	16	4	analysis	analysis	NOUN
ijtc-682	16	5	of	of	ADP
ijtc-682	16	6	the	the	DET
ijtc-682	16	7	effectiveness	effectiveness	NOUN
ijtc-682	16	8	of	of	ADP
ijtc-682	16	9	e	e	NOUN
ijtc-682	16	10	-	-	NOUN
ijtc-682	16	11	objection	objection	NOUN
ijtc-682	16	12	in	in	ADP
ijtc-682	16	13	making	make	VERB
ijtc-682	16	14	it	it	PRON
ijtc-682	16	15	easier	easy	ADJ
ijtc-682	16	16	for	for	ADP
ijtc-682	16	17	officers	officer	NOUN
ijtc-682	16	18	and	and	CCONJ
ijtc-682	16	19	taxpayers	taxpayer	NOUN
ijtc-682	16	20	during	during	ADP
ijtc-682	16	21	the	the	DET
ijtc-682	16	22	covid-19	covid-19	PROPN
ijtc-682	16	23	pandemic	pandemic	NOUN
ijtc-682	16	24	at	at	ADP
ijtc-682	16	25	the	the	DET
ijtc-682	16	26	cibitung	cibitung	ADJ
ijtc-682	16	27	primary	primary	ADJ
ijtc-682	16	28	tax	tax	NOUN
ijtc-682	16	29	service	service	NOUN
ijtc-682	16	30	office	office	NOUN
ijtc-682	16	31	irawati	irawati	NOUN
ijtc-682	16	32	,	,	PUNCT
ijtc-682	16	33	sitinjak	sitinjak	PROPN
ijtc-682	16	34	,	,	PUNCT
ijtc-682	16	35	harjo	harjo	NOUN
ijtc-682	16	36	,	,	PUNCT
ijtc-682	16	37	and	and	CCONJ
ijtc-682	16	38	fahriah	fahriah	PROPN
ijtc-682	16	39	297	297	NUM
ijtc-682	16	40	|	|	ADV
ijtc-682	16	41	ilomata	ilomata	PROPN
ijtc-682	16	42	international	international	ADJ
ijtc-682	16	43	journal	journal	NOUN
ijtc-682	16	44	of	of	ADP
ijtc-682	16	45	tax	tax	PROPN
ijtc-682	16	46	&	&	CCONJ
ijtc-682	16	47	accounting	accounting	PROPN
ijtc-682	16	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	16	49	introduction	introduction	NOUN
ijtc-682	16	50	e	e	NOUN
ijtc-682	16	51	-	-	NOUN
ijtc-682	16	52	objection	objection	NOUN
ijtc-682	16	53	is	be	AUX
ijtc-682	16	54	one	one	NUM
ijtc-682	16	55	of	of	ADP
ijtc-682	16	56	the	the	DET
ijtc-682	16	57	channels	channel	NOUN
ijtc-682	16	58	for	for	ADP
ijtc-682	16	59	submitting	submit	VERB
ijtc-682	16	60	a	a	DET
ijtc-682	16	61	letter	letter	NOUN
ijtc-682	16	62	of	of	ADP
ijtc-682	16	63	objection	objection	NOUN
ijtc-682	16	64	,	,	PUNCT
ijtc-682	16	65	based	base	VERB
ijtc-682	16	66	on	on	ADP
ijtc-682	16	67	article	article	NOUN
ijtc-682	16	68	9	9	NUM
ijtc-682	16	69	of	of	ADP
ijtc-682	16	70	pmk	pmk	PROPN
ijtc-682	16	71	9/2013	9/2013	PROPN
ijtc-682	16	72	which	which	PRON
ijtc-682	16	73	states	state	VERB
ijtc-682	16	74	that	that	SCONJ
ijtc-682	16	75	the	the	DET
ijtc-682	16	76	objection	objection	NOUN
ijtc-682	16	77	letter	letter	NOUN
ijtc-682	16	78	can	can	AUX
ijtc-682	16	79	be	be	AUX
ijtc-682	16	80	submitted	submit	VERB
ijtc-682	16	81	elsewhere	elsewhere	ADV
ijtc-682	16	82	,	,	PUNCT
ijtc-682	16	83	namely	namely	ADV
ijtc-682	16	84	electronically	electronically	ADV
ijtc-682	16	85	(	(	PUNCT
ijtc-682	16	86	efiling	efile	VERB
ijtc-682	16	87	)	)	PUNCT
ijtc-682	16	88	.	.	PUNCT
ijtc-682	17	1	the	the	DET
ijtc-682	17	2	e	e	NOUN
ijtc-682	17	3	-	-	ADJ
ijtc-682	17	4	objection	objection	ADJ
ijtc-682	17	5	feature	feature	NOUN
ijtc-682	17	6	service	service	NOUN
ijtc-682	17	7	also	also	ADV
ijtc-682	17	8	makes	make	VERB
ijtc-682	17	9	monitoring	monitor	VERB
ijtc-682	17	10	data	datum	NOUN
ijtc-682	17	11	collection	collection	NOUN
ijtc-682	17	12	by	by	ADP
ijtc-682	17	13	the	the	DET
ijtc-682	17	14	cibitung	cibitung	PROPN
ijtc-682	17	15	primary	primary	ADJ
ijtc-682	17	16	tax	tax	NOUN
ijtc-682	17	17	service	service	NOUN
ijtc-682	17	18	office	office	NOUN
ijtc-682	17	19	easier	easy	ADJ
ijtc-682	17	20	(	(	PUNCT
ijtc-682	17	21	kumala	kumala	NOUN
ijtc-682	17	22	et	et	PROPN
ijtc-682	17	23	al	al	PROPN
ijtc-682	17	24	.	.	PROPN
ijtc-682	17	25	,	,	PUNCT
ijtc-682	17	26	2021	2021	NUM
ijtc-682	17	27	;	;	PUNCT
ijtc-682	17	28	revida	revida	PROPN
ijtc-682	17	29	&	&	CCONJ
ijtc-682	17	30	dkk	dkk	PROPN
ijtc-682	17	31	,	,	PUNCT
ijtc-682	17	32	2020	2020	NUM
ijtc-682	17	33	)	)	PUNCT
ijtc-682	17	34	.	.	PUNCT
ijtc-682	18	1	in	in	ADP
ijtc-682	18	2	2020	2020	NUM
ijtc-682	18	3	covid-19	covid-19	PROPN
ijtc-682	18	4	began	begin	VERB
ijtc-682	18	5	to	to	PART
ijtc-682	18	6	spread	spread	VERB
ijtc-682	18	7	in	in	ADP
ijtc-682	18	8	indonesia	indonesia	PROPN
ijtc-682	18	9	,	,	PUNCT
ijtc-682	18	10	requiring	require	VERB
ijtc-682	18	11	each	each	DET
ijtc-682	18	12	individual	individual	NOUN
ijtc-682	18	13	to	to	PART
ijtc-682	18	14	maintain	maintain	VERB
ijtc-682	18	15	distance	distance	NOUN
ijtc-682	18	16	and	and	CCONJ
ijtc-682	18	17	limit	limit	NOUN
ijtc-682	18	18	activities	activity	NOUN
ijtc-682	18	19	(	(	PUNCT
ijtc-682	18	20	safitri	safitri	PROPN
ijtc-682	18	21	et	et	NOUN
ijtc-682	18	22	al	al	PROPN
ijtc-682	18	23	.	.	PROPN
ijtc-682	18	24	,	,	PUNCT
ijtc-682	18	25	2021	2021	NUM
ijtc-682	18	26	;	;	PUNCT
ijtc-682	18	27	taylor	taylor	PROPN
ijtc-682	18	28	&	&	CCONJ
ijtc-682	18	29	knipe	knipe	PROPN
ijtc-682	18	30	,	,	PUNCT
ijtc-682	18	31	2022	2022	NUM
ijtc-682	18	32	)	)	PUNCT
ijtc-682	18	33	.	.	PUNCT
ijtc-682	19	1	however	however	ADV
ijtc-682	19	2	,	,	PUNCT
ijtc-682	19	3	to	to	PART
ijtc-682	19	4	maintain	maintain	VERB
ijtc-682	19	5	the	the	DET
ijtc-682	19	6	indonesian	indonesian	ADJ
ijtc-682	19	7	economy	economy	NOUN
ijtc-682	19	8	,	,	PUNCT
ijtc-682	19	9	work	work	NOUN
ijtc-682	19	10	continues	continue	VERB
ijtc-682	19	11	to	to	PART
ijtc-682	19	12	run	run	VERB
ijtc-682	19	13	but	but	CCONJ
ijtc-682	19	14	using	use	VERB
ijtc-682	19	15	(	(	PUNCT
ijtc-682	19	16	work	work	NOUN
ijtc-682	19	17	from	from	ADP
ijtc-682	19	18	home	home	NOUN
ijtc-682	19	19	)	)	PUNCT
ijtc-682	19	20	and	and	CCONJ
ijtc-682	19	21	automatic	automatic	ADJ
ijtc-682	19	22	tax	tax	NOUN
ijtc-682	19	23	payments	payment	NOUN
ijtc-682	19	24	continue	continue	VERB
ijtc-682	19	25	.	.	PUNCT
ijtc-682	20	1	however	however	ADV
ijtc-682	20	2	,	,	PUNCT
ijtc-682	20	3	due	due	ADP
ijtc-682	20	4	to	to	ADP
ijtc-682	20	5	this	this	DET
ijtc-682	20	6	pandemic	pandemic	ADJ
ijtc-682	20	7	situation	situation	NOUN
ijtc-682	20	8	,	,	PUNCT
ijtc-682	20	9	the	the	DET
ijtc-682	20	10	government	government	NOUN
ijtc-682	20	11	has	have	AUX
ijtc-682	20	12	made	make	VERB
ijtc-682	20	13	new	new	ADJ
ijtc-682	20	14	policies	policy	NOUN
ijtc-682	20	15	such	such	ADJ
ijtc-682	20	16	as	as	ADP
ijtc-682	20	17	large	large	ADJ
ijtc-682	20	18	-	-	PUNCT
ijtc-682	20	19	scale	scale	NOUN
ijtc-682	20	20	social	social	ADJ
ijtc-682	20	21	restrictions	restriction	NOUN
ijtc-682	20	22	(	(	PUNCT
ijtc-682	20	23	psbb	psbb	NOUN
ijtc-682	20	24	)	)	PUNCT
ijtc-682	20	25	and	and	CCONJ
ijtc-682	20	26	the	the	DET
ijtc-682	20	27	implementation	implementation	NOUN
ijtc-682	20	28	of	of	ADP
ijtc-682	20	29	community	community	NOUN
ijtc-682	20	30	activity	activity	NOUN
ijtc-682	20	31	restrictions	restriction	NOUN
ijtc-682	20	32	(	(	PUNCT
ijtc-682	20	33	ppkm	ppkm	NOUN
ijtc-682	20	34	)	)	PUNCT
ijtc-682	20	35	(	(	PUNCT
ijtc-682	20	36	hadi	hadi	PROPN
ijtc-682	20	37	,	,	PUNCT
ijtc-682	20	38	2017	2017	NUM
ijtc-682	20	39	;	;	PUNCT
ijtc-682	20	40	ispriyarso	ispriyarso	VERB
ijtc-682	20	41	,	,	PUNCT
ijtc-682	20	42	2019	2019	NUM
ijtc-682	20	43	)	)	PUNCT
ijtc-682	20	44	.	.	PUNCT
ijtc-682	21	1	for	for	ADP
ijtc-682	21	2	stem	stem	NOUN
ijtc-682	21	3	to	to	PART
ijtc-682	21	4	can	can	AUX
ijtc-682	21	5	continue	continue	VERB
ijtc-682	21	6	to	to	PART
ijtc-682	21	7	run	run	VERB
ijtc-682	21	8	in	in	ADP
ijtc-682	21	9	a	a	DET
ijtc-682	21	10	balanced	balanced	ADJ
ijtc-682	21	11	manner	manner	NOUN
ijtc-682	21	12	,	,	PUNCT
ijtc-682	21	13	the	the	DET
ijtc-682	21	14	obligations	obligation	NOUN
ijtc-682	21	15	and	and	CCONJ
ijtc-682	21	16	rights	right	NOUN
ijtc-682	21	17	of	of	ADP
ijtc-682	21	18	each	each	DET
ijtc-682	21	19	taxpayer	taxpayer	NOUN
ijtc-682	21	20	can	can	AUX
ijtc-682	21	21	still	still	ADV
ijtc-682	21	22	be	be	AUX
ijtc-682	21	23	fulfilled	fulfil	VERB
ijtc-682	21	24	by	by	ADP
ijtc-682	21	25	an	an	DET
ijtc-682	21	26	alternative	alternative	ADJ
ijtc-682	21	27	system	system	NOUN
ijtc-682	21	28	from	from	ADP
ijtc-682	21	29	the	the	DET
ijtc-682	21	30	previous	previous	ADJ
ijtc-682	21	31	policy	policy	NOUN
ijtc-682	21	32	or	or	CCONJ
ijtc-682	21	33	manually	manually	ADV
ijtc-682	21	34	.	.	PUNCT
ijtc-682	22	1	one	one	NUM
ijtc-682	22	2	of	of	ADP
ijtc-682	22	3	the	the	DET
ijtc-682	22	4	policies	policy	NOUN
ijtc-682	22	5	adopted	adopt	VERB
ijtc-682	22	6	as	as	ADP
ijtc-682	22	7	an	an	DET
ijtc-682	22	8	alternative	alternative	NOUN
ijtc-682	22	9	to	to	ADP
ijtc-682	22	10	the	the	DET
ijtc-682	22	11	previous	previous	ADJ
ijtc-682	22	12	policy	policy	NOUN
ijtc-682	22	13	is	be	AUX
ijtc-682	22	14	e	e	NOUN
ijtc-682	22	15	-	-	NOUN
ijtc-682	22	16	objection	objection	NOUN
ijtc-682	22	17	(	(	PUNCT
ijtc-682	22	18	satria	satria	X
ijtc-682	22	19	et	et	PROPN
ijtc-682	22	20	al	al	PROPN
ijtc-682	22	21	.	.	PROPN
ijtc-682	22	22	,	,	PUNCT
ijtc-682	22	23	2021	2021	NUM
ijtc-682	22	24	;	;	PUNCT
ijtc-682	22	25	segal	segal	PROPN
ijtc-682	22	26	&	&	CCONJ
ijtc-682	22	27	gerstel	gerstel	PROPN
ijtc-682	22	28	,	,	PUNCT
ijtc-682	22	29	2018	2018	NUM
ijtc-682	22	30	.	.	PUNCT
ijtc-682	23	1	;	;	PUNCT
ijtc-682	23	2	wright	wright	PROPN
ijtc-682	23	3	et	et	PROPN
ijtc-682	23	4	al	al	PROPN
ijtc-682	23	5	.	.	PROPN
ijtc-682	23	6	,	,	PUNCT
ijtc-682	23	7	2022	2022	NUM
ijtc-682	23	8	;	;	PUNCT
ijtc-682	23	9	zhang	zhang	PROPN
ijtc-682	23	10	et	et	PROPN
ijtc-682	23	11	al	al	PROPN
ijtc-682	23	12	.	.	PROPN
ijtc-682	23	13	,	,	PUNCT
ijtc-682	23	14	2022	2022	NUM
ijtc-682	23	15	)	)	PUNCT
ijtc-682	23	16	.	.	PUNCT
ijtc-682	24	1	based	base	VERB
ijtc-682	24	2	on	on	ADP
ijtc-682	24	3	data	datum	NOUN
ijtc-682	24	4	obtained	obtain	VERB
ijtc-682	24	5	from	from	ADP
ijtc-682	24	6	the	the	DET
ijtc-682	24	7	west	west	PROPN
ijtc-682	24	8	java	java	PROPN
ijtc-682	24	9	djp	djp	PROPN
ijtc-682	24	10	regional	regional	PROPN
ijtc-682	24	11	office	office	PROPN
ijtc-682	24	12	ii	ii	PROPN
ijtc-682	24	13	,	,	PUNCT
ijtc-682	24	14	the	the	DET
ijtc-682	24	15	number	number	NOUN
ijtc-682	24	16	of	of	ADP
ijtc-682	24	17	taxpayers	taxpayer	NOUN
ijtc-682	24	18	registered	register	VERB
ijtc-682	24	19	at	at	ADP
ijtc-682	24	20	the	the	DET
ijtc-682	24	21	west	west	PROPN
ijtc-682	24	22	java	java	PROPN
ijtc-682	24	23	regional	regional	PROPN
ijtc-682	24	24	office	office	PROPN
ijtc-682	24	25	ii	ii	PROPN
ijtc-682	24	26	in	in	ADP
ijtc-682	24	27	2020	2020	NUM
ijtc-682	24	28	-	-	SYM
ijtc-682	24	29	2021	2021	NUM
ijtc-682	24	30	is	be	AUX
ijtc-682	24	31	as	as	SCONJ
ijtc-682	24	32	follows	follow	VERB
ijtc-682	24	33	:	:	PUNCT
ijtc-682	24	34	table	table	NOUN
ijtc-682	24	35	1	1	NUM
ijtc-682	24	36	number	number	NOUN
ijtc-682	24	37	of	of	ADP
ijtc-682	24	38	taxpayers	taxpayer	NOUN
ijtc-682	24	39	registered	register	VERB
ijtc-682	24	40	with	with	ADP
ijtc-682	24	41	west	west	PROPN
ijtc-682	24	42	java	java	PROPN
ijtc-682	24	43	regional	regional	PROPN
ijtc-682	24	44	office	office	PROPN
ijtc-682	24	45	ii	ii	PROPN
ijtc-682	24	46	for	for	ADP
ijtc-682	24	47	2020	2020	NUM
ijtc-682	24	48	-	-	SYM
ijtc-682	24	49	2021	2021	NUM
ijtc-682	24	50	no	no	NOUN
ijtc-682	24	51	.	.	PUNCT
ijtc-682	25	1	kpp	kpp	PROPN
ijtc-682	25	2	number	number	NOUN
ijtc-682	25	3	of	of	ADP
ijtc-682	25	4	taxpayers	taxpayer	NOUN
ijtc-682	25	5	2020	2020	NUM
ijtc-682	25	6	number	number	NOUN
ijtc-682	25	7	of	of	ADP
ijtc-682	25	8	taxpayers	taxpayer	NOUN
ijtc-682	25	9	2021	2021	NUM
ijtc-682	25	10	1	1	NUM
ijtc-682	25	11	.	.	PUNCT
ijtc-682	26	1	pratama	pratama	NOUN
ijtc-682	26	2	karawang	karawang	VERB
ijtc-682	26	3	764.630	764.630	NUM
ijtc-682	26	4	819.353	819.353	NUM
ijtc-682	26	5	2	2	NUM
ijtc-682	26	6	.	.	PUNCT
ijtc-682	26	7	pratama	pratama	NOUN
ijtc-682	26	8	cikarang	cikarang	PROPN
ijtc-682	26	9	selatan	selatan	PROPN
ijtc-682	26	10	314.620	314.620	NUM
ijtc-682	26	11	338.989	338.989	NUM
ijtc-682	26	12	3	3	NUM
ijtc-682	26	13	.	.	PUNCT
ijtc-682	26	14	pratama	pratama	NOUN
ijtc-682	26	15	cikarang	cikarang	PROPN
ijtc-682	26	16	utara	utara	VERB
ijtc-682	26	17	269.975	269.975	NUM
ijtc-682	26	18	290.700	290.700	NUM
ijtc-682	26	19	4	4	NUM
ijtc-682	26	20	.	.	PUNCT
ijtc-682	26	21	pratama	pratama	NOUN
ijtc-682	26	22	cirebon	cirebon	NOUN
ijtc-682	26	23	satu	satu	PROPN
ijtc-682	26	24	135.867	135.867	NUM
ijtc-682	26	25	142.253	142.253	NUM
ijtc-682	26	26	5	5	NUM
ijtc-682	26	27	.	.	PUNCT
ijtc-682	26	28	madya	madya	PROPN
ijtc-682	26	29	bekasi	bekasi	PROPN
ijtc-682	26	30	2.054	2.054	NUM
ijtc-682	26	31	2.059	2.059	NUM
ijtc-682	26	32	6	6	NUM
ijtc-682	26	33	.	.	PUNCT
ijtc-682	27	1	pratama	pratama	NOUN
ijtc-682	27	2	cibitung	cibitung	VERB
ijtc-682	27	3	508.073	508.073	NUM
ijtc-682	27	4	545	545	NUM
ijtc-682	27	5	224	224	NUM
ijtc-682	27	6	7	7	NUM
ijtc-682	27	7	.	.	PUNCT
ijtc-682	27	8	pratama	pratama	NOUN
ijtc-682	27	9	indramayu	indramayu	VERB
ijtc-682	27	10	397.832	397.832	NUM
ijtc-682	27	11	431.327	431.327	NUM
ijtc-682	27	12	8	8	NUM
ijtc-682	27	13	.	.	PUNCT
ijtc-682	28	1	pratama	pratama	NOUN
ijtc-682	28	2	kuningan	kuningan	NOUN
ijtc-682	28	3	533.186	533.186	NUM
ijtc-682	28	4	564.133	564.133	NUM
ijtc-682	28	5	9	9	NUM
ijtc-682	28	6	.	.	PUNCT
ijtc-682	29	1	pratama	pratama	NOUN
ijtc-682	29	2	subang	subang	PROPN
ijtc-682	29	3	411.503	411.503	NUM
ijtc-682	29	4	446.548	446.548	NUM
ijtc-682	29	5	10	10	NUM
ijtc-682	29	6	pratama	pratama	NOUN
ijtc-682	29	7	cirebon	cirebon	NOUN
ijtc-682	29	8	dua	dua	PROPN
ijtc-682	29	9	480.276	480.276	PROPN
ijtc-682	29	10	513.784	513.784	NUM
ijtc-682	29	11	11	11	NUM
ijtc-682	29	12	.	.	PUNCT
ijtc-682	30	1	pratama	pratama	NOUN
ijtc-682	30	2	madya	madya	PROPN
ijtc-682	30	3	karawang	karawang	PROPN
ijtc-682	30	4	2.070	2.070	NUM
ijtc-682	30	5	total	total	NOUN
ijtc-682	30	6	480.019	480.019	NUM
ijtc-682	30	7	4.096.440	4.096.440	NUM
ijtc-682	30	8	source	source	NOUN
ijtc-682	30	9	:	:	PUNCT
ijtc-682	30	10	west	west	PROPN
ijtc-682	30	11	java	java	PROPN
ijtc-682	30	12	regional	regional	PROPN
ijtc-682	30	13	office	office	PROPN
ijtc-682	30	14	ii	ii	PROPN
ijtc-682	30	15	,	,	PUNCT
ijtc-682	30	16	2022	2022	NUM
ijtc-682	30	17	.	.	PUNCT
ijtc-682	31	1	based	base	VERB
ijtc-682	31	2	on	on	ADP
ijtc-682	31	3	table	table	NOUN
ijtc-682	31	4	1	1	NUM
ijtc-682	31	5	above	above	ADV
ijtc-682	31	6	,	,	PUNCT
ijtc-682	31	7	there	there	PRON
ijtc-682	31	8	are	be	VERB
ijtc-682	31	9	several	several	ADJ
ijtc-682	31	10	numbers	number	NOUN
ijtc-682	31	11	of	of	ADP
ijtc-682	31	12	taxpayers	taxpayer	NOUN
ijtc-682	31	13	in	in	ADP
ijtc-682	31	14	2020	2020	NUM
ijtc-682	31	15	and	and	CCONJ
ijtc-682	31	16	2021	2021	NUM
ijtc-682	31	17	from	from	ADP
ijtc-682	31	18	each	each	DET
ijtc-682	31	19	kpp	kpp	PROPN
ijtc-682	31	20	from	from	ADP
ijtc-682	31	21	the	the	DET
ijtc-682	31	22	west	west	PROPN
ijtc-682	31	23	java	java	PROPN
ijtc-682	31	24	regional	regional	PROPN
ijtc-682	31	25	office	office	PROPN
ijtc-682	31	26	ii	ii	PROPN
ijtc-682	31	27	.	.	PUNCT
ijtc-682	32	1	one	one	NUM
ijtc-682	32	2	of	of	ADP
ijtc-682	32	3	them	they	PRON
ijtc-682	32	4	is	be	AUX
ijtc-682	32	5	the	the	DET
ijtc-682	32	6	object	object	NOUN
ijtc-682	32	7	of	of	ADP
ijtc-682	32	8	this	this	DET
ijtc-682	32	9	study	study	NOUN
ijtc-682	32	10	,	,	PUNCT
ijtc-682	32	11	namely	namely	ADV
ijtc-682	32	12	kpp	kpp	PROPN
ijtc-682	32	13	pratama	pratama	NOUN
ijtc-682	32	14	cibitung	cibitung	NOUN
ijtc-682	32	15	.	.	PUNCT
ijtc-682	33	1	in	in	ADP
ijtc-682	33	2	2020	2020	NUM
ijtc-682	33	3	there	there	PRON
ijtc-682	33	4	were	be	VERB
ijtc-682	33	5	508,073	508,073	NUM
ijtc-682	33	6	taxpayers	taxpayer	NOUN
ijtc-682	33	7	and	and	CCONJ
ijtc-682	33	8	became	become	VERB
ijtc-682	33	9	the	the	DET
ijtc-682	33	10	second	second	ADJ
ijtc-682	33	11	highest	high	ADJ
ijtc-682	33	12	position	position	NOUN
ijtc-682	33	13	in	in	ADP
ijtc-682	33	14	the	the	DET
ijtc-682	33	15	west	west	PROPN
ijtc-682	33	16	java	java	PROPN
ijtc-682	33	17	regional	regional	PROPN
ijtc-682	33	18	office	office	PROPN
ijtc-682	33	19	ii	ii	PROPN
ijtc-682	33	20	.	.	PUNCT
ijtc-682	34	1	in	in	ADP
ijtc-682	34	2	2020	2020	NUM
ijtc-682	34	3	there	there	PRON
ijtc-682	34	4	were	be	VERB
ijtc-682	34	5	545,224	545,224	NUM
ijtc-682	34	6	taxpayers	taxpayer	NOUN
ijtc-682	34	7	and	and	CCONJ
ijtc-682	34	8	became	become	VERB
ijtc-682	34	9	the	the	DET
ijtc-682	34	10	second	second	ADJ
ijtc-682	34	11	highest	high	ADJ
ijtc-682	34	12	position	position	NOUN
ijtc-682	34	13	in	in	ADP
ijtc-682	34	14	the	the	DET
ijtc-682	34	15	west	west	PROPN
ijtc-682	34	16	java	java	PROPN
ijtc-682	34	17	regional	regional	PROPN
ijtc-682	34	18	office	office	PROPN
ijtc-682	34	19	ii	ii	PROPN
ijtc-682	34	20	.	.	PUNCT
ijtc-682	35	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	35	2	analysis	analysis	NOUN
ijtc-682	35	3	of	of	ADP
ijtc-682	35	4	the	the	DET
ijtc-682	35	5	effectiveness	effectiveness	NOUN
ijtc-682	35	6	of	of	ADP
ijtc-682	35	7	e	e	NOUN
ijtc-682	35	8	-	-	NOUN
ijtc-682	35	9	objection	objection	NOUN
ijtc-682	35	10	in	in	ADP
ijtc-682	35	11	making	make	VERB
ijtc-682	35	12	it	it	PRON
ijtc-682	35	13	easier	easy	ADJ
ijtc-682	35	14	for	for	ADP
ijtc-682	35	15	officers	officer	NOUN
ijtc-682	35	16	and	and	CCONJ
ijtc-682	35	17	taxpayers	taxpayer	NOUN
ijtc-682	35	18	during	during	ADP
ijtc-682	35	19	the	the	DET
ijtc-682	35	20	covid-19	covid-19	PROPN
ijtc-682	35	21	pandemic	pandemic	NOUN
ijtc-682	35	22	at	at	ADP
ijtc-682	35	23	the	the	DET
ijtc-682	35	24	cibitung	cibitung	ADJ
ijtc-682	35	25	primary	primary	ADJ
ijtc-682	35	26	tax	tax	NOUN
ijtc-682	35	27	service	service	NOUN
ijtc-682	35	28	office	office	NOUN
ijtc-682	35	29	irawati	irawati	NOUN
ijtc-682	35	30	,	,	PUNCT
ijtc-682	35	31	sitinjak	sitinjak	PROPN
ijtc-682	35	32	,	,	PUNCT
ijtc-682	35	33	harjo	harjo	NOUN
ijtc-682	35	34	,	,	PUNCT
ijtc-682	35	35	and	and	CCONJ
ijtc-682	35	36	fahriah	fahriah	VERB
ijtc-682	35	37	298	298	NUM
ijtc-682	35	38	|	|	ADV
ijtc-682	35	39	ilomata	ilomata	PROPN
ijtc-682	35	40	international	international	ADJ
ijtc-682	35	41	journal	journal	NOUN
ijtc-682	35	42	of	of	ADP
ijtc-682	35	43	tax	tax	PROPN
ijtc-682	35	44	&	&	CCONJ
ijtc-682	35	45	accounting	accounting	PROPN
ijtc-682	35	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	35	47	based	base	VERB
ijtc-682	35	48	on	on	ADP
ijtc-682	35	49	data	datum	NOUN
ijtc-682	35	50	sourced	source	VERB
ijtc-682	35	51	from	from	ADP
ijtc-682	35	52	kpp	kpp	PROPN
ijtc-682	35	53	pratama	pratama	NOUN
ijtc-682	35	54	cibitung	cibitung	NOUN
ijtc-682	35	55	,	,	PUNCT
ijtc-682	35	56	the	the	DET
ijtc-682	35	57	number	number	NOUN
ijtc-682	35	58	of	of	ADP
ijtc-682	35	59	taxpayers	taxpayer	NOUN
ijtc-682	35	60	registered	register	VERB
ijtc-682	35	61	with	with	ADP
ijtc-682	35	62	kpp	kpp	PROPN
ijtc-682	35	63	pratama	pratama	NOUN
ijtc-682	35	64	cibitung	cibitung	VERB
ijtc-682	35	65	in	in	ADP
ijtc-682	35	66	2020	2020	NUM
ijtc-682	35	67	-	-	SYM
ijtc-682	35	68	2021	2021	NUM
ijtc-682	35	69	is	be	AUX
ijtc-682	35	70	as	as	SCONJ
ijtc-682	35	71	follows	follow	VERB
ijtc-682	35	72	:	:	PUNCT
ijtc-682	35	73	table	table	NOUN
ijtc-682	35	74	2	2	NUM
ijtc-682	35	75	number	number	NOUN
ijtc-682	35	76	of	of	ADP
ijtc-682	35	77	taxpayers	taxpayer	NOUN
ijtc-682	35	78	registered	register	VERB
ijtc-682	35	79	by	by	ADP
ijtc-682	35	80	the	the	DET
ijtc-682	35	81	cibitung	cibitung	PROPN
ijtc-682	35	82	primary	primary	ADJ
ijtc-682	35	83	tax	tax	NOUN
ijtc-682	35	84	service	service	NOUN
ijtc-682	35	85	office	office	NOUN
ijtc-682	35	86	for	for	ADP
ijtc-682	35	87	2020	2020	NUM
ijtc-682	35	88	-	-	SYM
ijtc-682	35	89	2021	2021	NUM
ijtc-682	35	90	no	no	NOUN
ijtc-682	35	91	.	.	PUNCT
ijtc-682	36	1	types	type	NOUN
ijtc-682	36	2	of	of	ADP
ijtc-682	36	3	taxpayers	taxpayer	NOUN
ijtc-682	36	4	tax	tax	NOUN
ijtc-682	36	5	year	year	NOUN
ijtc-682	36	6	2020	2020	NUM
ijtc-682	36	7	2021	2021	NUM
ijtc-682	36	8	1	1	NUM
ijtc-682	36	9	.	.	PUNCT
ijtc-682	37	1	corporate	corporate	ADJ
ijtc-682	37	2	19.954	19.954	NUM
ijtc-682	37	3	22.711	22.711	NUM
ijtc-682	37	4	2	2	NUM
ijtc-682	37	5	.	.	PUNCT
ijtc-682	37	6	non	non	ADJ
ijtc-682	37	7	-	-	ADJ
ijtc-682	37	8	employee	employee	ADJ
ijtc-682	37	9	private	private	ADJ
ijtc-682	37	10	persons	person	NOUN
ijtc-682	37	11	85.517	85.517	NUM
ijtc-682	37	12	92.161	92.161	NUM
ijtc-682	37	13	3	3	NUM
ijtc-682	37	14	.	.	PUNCT
ijtc-682	37	15	employee	employee	NOUN
ijtc-682	37	16	personal	personal	ADJ
ijtc-682	37	17	persons	person	NOUN
ijtc-682	37	18	402.602	402.602	NUM
ijtc-682	37	19	430.352	430.352	NUM
ijtc-682	37	20	total	total	ADJ
ijtc-682	37	21	508.073	508.073	NUM
ijtc-682	37	22	545.224	545.224	NUM
ijtc-682	37	23	source	source	NOUN
ijtc-682	37	24	:	:	PUNCT
ijtc-682	37	25	cibitung	cibitung	VERB
ijtc-682	37	26	primary	primary	ADJ
ijtc-682	37	27	tax	tax	NOUN
ijtc-682	37	28	service	service	NOUN
ijtc-682	37	29	office	office	NOUN
ijtc-682	37	30	,	,	PUNCT
ijtc-682	37	31	2022	2022	NUM
ijtc-682	37	32	based	base	VERB
ijtc-682	37	33	on	on	ADP
ijtc-682	37	34	table	table	NOUN
ijtc-682	37	35	2	2	NUM
ijtc-682	37	36	above	above	ADV
ijtc-682	37	37	,	,	PUNCT
ijtc-682	37	38	according	accord	VERB
ijtc-682	37	39	to	to	ADP
ijtc-682	37	40	what	what	PRON
ijtc-682	37	41	can	can	AUX
ijtc-682	37	42	be	be	AUX
ijtc-682	37	43	obtained	obtain	VERB
ijtc-682	37	44	from	from	ADP
ijtc-682	37	45	kpp	kpp	PROPN
ijtc-682	37	46	pratama	pratama	NOUN
ijtc-682	37	47	cibitung	cibitung	NOUN
ijtc-682	37	48	,	,	PUNCT
ijtc-682	37	49	there	there	PRON
ijtc-682	37	50	are	be	VERB
ijtc-682	37	51	several	several	ADJ
ijtc-682	37	52	numbers	number	NOUN
ijtc-682	37	53	of	of	ADP
ijtc-682	37	54	taxpayers	taxpayer	NOUN
ijtc-682	37	55	in	in	ADP
ijtc-682	37	56	2020	2020	NUM
ijtc-682	37	57	and	and	CCONJ
ijtc-682	37	58	2021	2021	NUM
ijtc-682	37	59	.	.	PUNCT
ijtc-682	38	1	in	in	ADP
ijtc-682	38	2	2020	2020	NUM
ijtc-682	38	3	,	,	PUNCT
ijtc-682	38	4	the	the	DET
ijtc-682	38	5	number	number	NOUN
ijtc-682	38	6	of	of	ADP
ijtc-682	38	7	taxpayers	taxpayer	NOUN
ijtc-682	38	8	was	be	AUX
ijtc-682	38	9	508,073	508,073	NUM
ijtc-682	38	10	consisting	consist	VERB
ijtc-682	38	11	of	of	ADP
ijtc-682	38	12	3	3	NUM
ijtc-682	38	13	types	type	NOUN
ijtc-682	38	14	,	,	PUNCT
ijtc-682	38	15	namely	namely	ADV
ijtc-682	38	16	corporate	corporate	ADJ
ijtc-682	38	17	taxpayers	taxpayer	NOUN
ijtc-682	38	18	as	as	ADV
ijtc-682	38	19	many	many	ADJ
ijtc-682	38	20	as	as	ADP
ijtc-682	38	21	22,711	22,711	NUM
ijtc-682	38	22	,	,	PUNCT
ijtc-682	38	23	non	non	ADJ
ijtc-682	38	24	-	-	ADJ
ijtc-682	38	25	employee	employee	ADJ
ijtc-682	38	26	individual	individual	ADJ
ijtc-682	38	27	taxpayers	taxpayer	NOUN
ijtc-682	38	28	as	as	ADV
ijtc-682	38	29	many	many	ADJ
ijtc-682	38	30	as	as	ADP
ijtc-682	38	31	85,517	85,517	NUM
ijtc-682	38	32	and	and	CCONJ
ijtc-682	38	33	individual	individual	ADJ
ijtc-682	38	34	employees	employee	NOUN
ijtc-682	38	35	taxpayers	taxpayer	NOUN
ijtc-682	38	36	as	as	ADV
ijtc-682	38	37	many	many	ADJ
ijtc-682	38	38	as	as	ADP
ijtc-682	38	39	402,602	402,602	NUM
ijtc-682	38	40	.	.	PUNCT
ijtc-682	39	1	in	in	ADP
ijtc-682	39	2	2021	2021	NUM
ijtc-682	39	3	,	,	PUNCT
ijtc-682	39	4	the	the	DET
ijtc-682	39	5	number	number	NOUN
ijtc-682	39	6	of	of	ADP
ijtc-682	39	7	taxpayers	taxpayer	NOUN
ijtc-682	39	8	is	be	AUX
ijtc-682	39	9	545,073	545,073	NUM
ijtc-682	39	10	consisting	consist	VERB
ijtc-682	39	11	of	of	ADP
ijtc-682	39	12	3	3	NUM
ijtc-682	39	13	types	type	NOUN
ijtc-682	39	14	,	,	PUNCT
ijtc-682	39	15	namely	namely	ADV
ijtc-682	39	16	corporate	corporate	ADJ
ijtc-682	39	17	taxpayers	taxpayer	NOUN
ijtc-682	39	18	as	as	ADV
ijtc-682	39	19	many	many	ADJ
ijtc-682	39	20	as	as	ADP
ijtc-682	39	21	19,954	19,954	NUM
ijtc-682	39	22	,	,	PUNCT
ijtc-682	39	23	non	non	ADJ
ijtc-682	39	24	-	-	ADJ
ijtc-682	39	25	employee	employee	ADJ
ijtc-682	39	26	individual	individual	ADJ
ijtc-682	39	27	taxpayers	taxpayer	NOUN
ijtc-682	39	28	as	as	ADV
ijtc-682	39	29	many	many	ADJ
ijtc-682	39	30	as	as	ADP
ijtc-682	39	31	92,161	92,161	NUM
ijtc-682	39	32	and	and	CCONJ
ijtc-682	39	33	individual	individual	ADJ
ijtc-682	39	34	employee	employee	NOUN
ijtc-682	39	35	taxpayers	taxpayer	NOUN
ijtc-682	39	36	as	as	ADV
ijtc-682	39	37	many	many	ADJ
ijtc-682	39	38	as	as	ADP
ijtc-682	39	39	430,352	430,352	NUM
ijtc-682	39	40	.	.	PUNCT
ijtc-682	40	1	the	the	DET
ijtc-682	40	2	directorate	directorate	ADJ
ijtc-682	40	3	general	general	NOUN
ijtc-682	40	4	of	of	ADP
ijtc-682	40	5	taxes	taxis	NOUN
ijtc-682	40	6	(	(	PUNCT
ijtc-682	40	7	djp	djp	X
ijtc-682	40	8	)	)	PUNCT
ijtc-682	40	9	said	say	VERB
ijtc-682	40	10	that	that	SCONJ
ijtc-682	40	11	the	the	DET
ijtc-682	40	12	intensity	intensity	NOUN
ijtc-682	40	13	of	of	ADP
ijtc-682	40	14	using	use	VERB
ijtc-682	40	15	electronic	electronic	ADJ
ijtc-682	40	16	objection	objection	NOUN
ijtc-682	40	17	submission	submission	NOUN
ijtc-682	40	18	applications	application	NOUN
ijtc-682	40	19	or	or	CCONJ
ijtc-682	40	20	e	e	NOUN
ijtc-682	40	21	-	-	NOUN
ijtc-682	40	22	objection	objection	NOUN
ijtc-682	40	23	is	be	AUX
ijtc-682	40	24	still	still	ADV
ijtc-682	40	25	relatively	relatively	ADV
ijtc-682	40	26	low	low	ADJ
ijtc-682	40	27	(	(	PUNCT
ijtc-682	40	28	liu	liu	PROPN
ijtc-682	40	29	et	et	PROPN
ijtc-682	40	30	al	al	PROPN
ijtc-682	40	31	.	.	PROPN
ijtc-682	40	32	,	,	PUNCT
ijtc-682	40	33	2011	2011	NUM
ijtc-682	40	34	)	)	PUNCT
ijtc-682	40	35	.	.	PUNCT
ijtc-682	41	1	djp	djp	PROPN
ijtc-682	41	2	director	director	NOUN
ijtc-682	41	3	of	of	ADP
ijtc-682	41	4	objections	objection	NOUN
ijtc-682	41	5	and	and	CCONJ
ijtc-682	41	6	appeals	appeal	NOUN
ijtc-682	41	7	wansepta	wansepta	NOUN
ijtc-682	41	8	nirwanda	nirwanda	ADV
ijtc-682	41	9	said	say	VERB
ijtc-682	41	10	the	the	DET
ijtc-682	41	11	use	use	NOUN
ijtc-682	41	12	of	of	ADP
ijtc-682	41	13	the	the	DET
ijtc-682	41	14	e	e	NOUN
ijtc-682	41	15	-	-	NOUN
ijtc-682	41	16	objection	objection	NOUN
ijtc-682	41	17	application	application	NOUN
ijtc-682	41	18	is	be	AUX
ijtc-682	41	19	still	still	ADV
ijtc-682	41	20	relatively	relatively	ADV
ijtc-682	41	21	low	low	ADJ
ijtc-682	41	22	since	since	SCONJ
ijtc-682	41	23	its	its	PRON
ijtc-682	41	24	release	release	NOUN
ijtc-682	41	25	on	on	ADP
ijtc-682	41	26	august	august	PROPN
ijtc-682	41	27	1	1	NUM
ijtc-682	41	28	,	,	PUNCT
ijtc-682	41	29	2020	2020	NUM
ijtc-682	41	30	(	(	PUNCT
ijtc-682	41	31	nasution	nasution	NOUN
ijtc-682	41	32	,	,	PUNCT
ijtc-682	41	33	2020	2020	NUM
ijtc-682	41	34	;	;	PUNCT
ijtc-682	41	35	petrila	petrila	PROPN
ijtc-682	41	36	et	et	PROPN
ijtc-682	41	37	al	al	PROPN
ijtc-682	41	38	.	.	PROPN
ijtc-682	41	39	,	,	PUNCT
ijtc-682	41	40	2022	2022	NUM
ijtc-682	41	41	;	;	PUNCT
ijtc-682	41	42	rey	rey	PROPN
ijtc-682	41	43	,	,	PUNCT
ijtc-682	41	44	2021	2021	NUM
ijtc-682	41	45	;	;	PUNCT
ijtc-682	41	46	valenzuela	valenzuela	PROPN
ijtc-682	41	47	et	et	PROPN
ijtc-682	41	48	al	al	PROPN
ijtc-682	41	49	.	.	PROPN
ijtc-682	41	50	,	,	PUNCT
ijtc-682	41	51	2023	2023	NUM
ijtc-682	41	52	)	)	PUNCT
ijtc-682	41	53	.	.	PUNCT
ijtc-682	42	1	according	accord	VERB
ijtc-682	42	2	to	to	ADP
ijtc-682	42	3	him	he	PRON
ijtc-682	42	4	,	,	PUNCT
ijtc-682	42	5	taxpayers	taxpayer	NOUN
ijtc-682	42	6	still	still	ADV
ijtc-682	42	7	rely	rely	VERB
ijtc-682	42	8	on	on	ADP
ijtc-682	42	9	conventional	conventional	ADJ
ijtc-682	42	10	channels	channel	NOUN
ijtc-682	42	11	in	in	ADP
ijtc-682	42	12	raising	raise	VERB
ijtc-682	42	13	objections	objection	NOUN
ijtc-682	42	14	.	.	PUNCT
ijtc-682	43	1	"	"	PUNCT
ijtc-682	43	2	e	e	X
ijtc-682	43	3	-	-	NOUN
ijtc-682	43	4	objection	objection	NOUN
ijtc-682	43	5	which	which	PRON
ijtc-682	43	6	began	begin	VERB
ijtc-682	43	7	to	to	PART
ijtc-682	43	8	be	be	AUX
ijtc-682	43	9	implemented	implement	VERB
ijtc-682	43	10	on	on	ADP
ijtc-682	43	11	august	august	PROPN
ijtc-682	43	12	1	1	NUM
ijtc-682	43	13	,	,	PUNCT
ijtc-682	43	14	2020	2020	NUM
ijtc-682	43	15	,	,	PUNCT
ijtc-682	43	16	but	but	CCONJ
ijtc-682	43	17	has	have	AUX
ijtc-682	43	18	not	not	PART
ijtc-682	43	19	been	be	AUX
ijtc-682	43	20	optimally	optimally	ADV
ijtc-682	43	21	utilized	utilize	VERB
ijtc-682	43	22	by	by	ADP
ijtc-682	43	23	taxpayers	taxpayer	NOUN
ijtc-682	43	24	.	.	PUNCT
ijtc-682	44	1	it	it	PRON
ijtc-682	44	2	takes	take	VERB
ijtc-682	44	3	time	time	NOUN
ijtc-682	44	4	to	to	PART
ijtc-682	44	5	change	change	VERB
ijtc-682	44	6	people	people	NOUN
ijtc-682	44	7	's	's	PART
ijtc-682	44	8	mindset	mindset	NOUN
ijtc-682	44	9	to	to	PART
ijtc-682	44	10	want	want	VERB
ijtc-682	44	11	to	to	PART
ijtc-682	44	12	take	take	VERB
ijtc-682	44	13	advantage	advantage	NOUN
ijtc-682	44	14	of	of	ADP
ijtc-682	44	15	his	his	PRON
ijtc-682	44	16	new	new	ADJ
ijtc-682	44	17	channel	channel	NOUN
ijtc-682	44	18	,	,	PUNCT
ijtc-682	44	19	"	"	PUNCT
ijtc-682	44	20	he	he	PRON
ijtc-682	44	21	said	say	VERB
ijtc-682	44	22	,	,	PUNCT
ijtc-682	44	23	quoted	quote	VERB
ijtc-682	44	24	on	on	ADP
ijtc-682	44	25	tuesday	tuesday	PROPN
ijtc-682	44	26	(	(	PUNCT
ijtc-682	44	27	23/11/2021	23/11/2021	NUM
ijtc-682	44	28	)	)	PUNCT
ijtc-682	44	29	https://news.ddtc.co.id/djp-sebutwajib-pajak-belum-manfaatkan-e-objection-secara-optimal-34697	https://news.ddtc.co.id/djp-sebutwajib-pajak-belum-manfaatkan-e-objection-secara-optimal-34697	NOUN
ijtc-682	44	30	.	.	PUNCT
ijtc-682	45	1	based	base	VERB
ijtc-682	45	2	on	on	ADP
ijtc-682	45	3	data	datum	NOUN
ijtc-682	45	4	obtained	obtain	VERB
ijtc-682	45	5	from	from	ADP
ijtc-682	45	6	the	the	DET
ijtc-682	45	7	regional	regional	ADJ
ijtc-682	45	8	office	office	NOUN
ijtc-682	45	9	of	of	ADP
ijtc-682	45	10	djp	djp	PROPN
ijtc-682	45	11	west	west	PROPN
ijtc-682	45	12	java	java	PROPN
ijtc-682	45	13	ii	ii	PROPN
ijtc-682	45	14	,	,	PUNCT
ijtc-682	45	15	the	the	DET
ijtc-682	45	16	following	follow	VERB
ijtc-682	45	17	is	be	AUX
ijtc-682	45	18	the	the	DET
ijtc-682	45	19	number	number	NOUN
ijtc-682	45	20	of	of	ADP
ijtc-682	45	21	objection	objection	NOUN
ijtc-682	45	22	letter	letter	NOUN
ijtc-682	45	23	submissions	submission	NOUN
ijtc-682	45	24	by	by	ADP
ijtc-682	45	25	e	e	NOUN
ijtc-682	45	26	-	-	NOUN
ijtc-682	45	27	objection	objection	NOUN
ijtc-682	45	28	and	and	CCONJ
ijtc-682	45	29	manual	manual	ADJ
ijtc-682	45	30	2020	2020	NUM
ijtc-682	45	31	-	-	SYM
ijtc-682	45	32	2021	2021	NUM
ijtc-682	45	33	:	:	PUNCT
ijtc-682	45	34	table	table	NOUN
ijtc-682	45	35	3	3	NUM
ijtc-682	45	36	number	number	NOUN
ijtc-682	45	37	of	of	ADP
ijtc-682	45	38	e	e	NOUN
ijtc-682	45	39	-	-	NOUN
ijtc-682	45	40	objection	objection	NOUN
ijtc-682	45	41	and	and	CCONJ
ijtc-682	45	42	manual	manual	ADJ
ijtc-682	45	43	submissions	submission	NOUN
ijtc-682	45	44	for	for	ADP
ijtc-682	45	45	2020	2020	NUM
ijtc-682	45	46	-	-	SYM
ijtc-682	45	47	2021	2021	NUM
ijtc-682	45	48	at	at	ADP
ijtc-682	45	49	the	the	DET
ijtc-682	45	50	west	west	PROPN
ijtc-682	45	51	java	java	PROPN
ijtc-682	45	52	regional	regional	PROPN
ijtc-682	45	53	office	office	PROPN
ijtc-682	45	54	ii	ii	PROPN
ijtc-682	45	55	no	no	INTJ
ijtc-682	45	56	.	.	PUNCT
ijtc-682	46	1	type	type	NOUN
ijtc-682	46	2	2020	2020	NUM
ijtc-682	46	3	2021	2021	NUM
ijtc-682	46	4	grand	grand	ADJ
ijtc-682	46	5	total	total	NOUN
ijtc-682	46	6	djp	djp	X
ijtc-682	46	7	online	online	ADJ
ijtc-682	46	8	tpt	tpt	NOUN
ijtc-682	46	9	kpp	kpp	PROPN
ijtc-682	46	10	total	total	NOUN
ijtc-682	46	11	djp	djp	PROPN
ijtc-682	46	12	online	online	ADJ
ijtc-682	46	13	tpt	tpt	NOUN
ijtc-682	46	14	kpp	kpp	INTJ
ijtc-682	46	15	total	total	ADJ
ijtc-682	46	16	1	1	NUM
ijtc-682	46	17	.	.	PUNCT
ijtc-682	46	18	objection	objection	NOUN
ijtc-682	46	19	109	109	NUM
ijtc-682	46	20	1.111	1.111	NUM
ijtc-682	46	21	1.220	1.220	NUM
ijtc-682	46	22	115	115	NUM
ijtc-682	46	23	962	962	NUM
ijtc-682	46	24	1.077	1.077	NUM
ijtc-682	46	25	2.297	2.297	NUM
ijtc-682	46	26	2	2	NUM
ijtc-682	46	27	.	.	PUNCT
ijtc-682	46	28	article	article	NOUN
ijtc-682	46	29	36(1	36(1	NUM
ijtc-682	46	30	)	)	PUNCT
ijtc-682	46	31	a	a	DET
ijtc-682	46	32	3.359	3.359	NUM
ijtc-682	46	33	3.359	3.359	NUM
ijtc-682	46	34	3.300	3.300	NUM
ijtc-682	46	35	3.300	3.300	NUM
ijtc-682	46	36	6.659	6.659	NUM
ijtc-682	46	37	3	3	NUM
ijtc-682	46	38	.	.	PUNCT
ijtc-682	46	39	article	article	NOUN
ijtc-682	46	40	36(1	36(1	NUM
ijtc-682	46	41	)	)	PUNCT
ijtc-682	46	42	b	b	NOUN
ijtc-682	46	43	113	113	NUM
ijtc-682	46	44	113	113	NUM
ijtc-682	46	45	102	102	NUM
ijtc-682	46	46	102	102	NUM
ijtc-682	46	47	215	215	NUM
ijtc-682	46	48	4	4	NUM
ijtc-682	46	49	.	.	PUNCT
ijtc-682	46	50	article	article	NOUN
ijtc-682	46	51	36(1	36(1	NUM
ijtc-682	46	52	)	)	PUNCT
ijtc-682	46	53	c	c	NOUN
ijtc-682	46	54	478	478	NUM
ijtc-682	46	55	478	478	NUM
ijtc-682	46	56	386	386	NUM
ijtc-682	46	57	386	386	NUM
ijtc-682	46	58	864	864	NUM
ijtc-682	46	59	5	5	NUM
ijtc-682	46	60	.	.	PUNCT
ijtc-682	46	61	article	article	NOUN
ijtc-682	46	62	36(1	36(1	NUM
ijtc-682	46	63	)	)	PUNCT
ijtc-682	47	1	d	d	NOUN
ijtc-682	47	2	19	19	NUM
ijtc-682	47	3	19	19	NUM
ijtc-682	47	4	19	19	NUM
ijtc-682	47	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	47	6	https://news.ddtc.co.id/djp-sebut-wajib-pajak-belum-manfaatkan-e-objection-secara-optimal-34697	https://news.ddtc.co.id/djp-sebut-wajib-pajak-belum-manfaatkan-e-objection-secara-optimal-34697	PUNCT
ijtc-682	47	7	https://news.ddtc.co.id/djp-sebut-wajib-pajak-belum-manfaatkan-e-objection-secara-optimal-34697	https://news.ddtc.co.id/djp-sebut-wajib-pajak-belum-manfaatkan-e-objection-secara-optimal-34697	PUNCT
ijtc-682	47	8	analysis	analysis	NOUN
ijtc-682	47	9	of	of	ADP
ijtc-682	47	10	the	the	DET
ijtc-682	47	11	effectiveness	effectiveness	NOUN
ijtc-682	47	12	of	of	ADP
ijtc-682	47	13	e	e	NOUN
ijtc-682	47	14	-	-	NOUN
ijtc-682	47	15	objection	objection	NOUN
ijtc-682	47	16	in	in	ADP
ijtc-682	47	17	making	make	VERB
ijtc-682	47	18	it	it	PRON
ijtc-682	47	19	easier	easy	ADJ
ijtc-682	47	20	for	for	ADP
ijtc-682	47	21	officers	officer	NOUN
ijtc-682	47	22	and	and	CCONJ
ijtc-682	47	23	taxpayers	taxpayer	NOUN
ijtc-682	47	24	during	during	ADP
ijtc-682	47	25	the	the	DET
ijtc-682	47	26	covid-19	covid-19	PROPN
ijtc-682	47	27	pandemic	pandemic	NOUN
ijtc-682	47	28	at	at	ADP
ijtc-682	47	29	the	the	DET
ijtc-682	47	30	cibitung	cibitung	ADJ
ijtc-682	47	31	primary	primary	ADJ
ijtc-682	47	32	tax	tax	NOUN
ijtc-682	47	33	service	service	NOUN
ijtc-682	47	34	office	office	NOUN
ijtc-682	47	35	irawati	irawati	NOUN
ijtc-682	47	36	,	,	PUNCT
ijtc-682	47	37	sitinjak	sitinjak	PROPN
ijtc-682	47	38	,	,	PUNCT
ijtc-682	47	39	harjo	harjo	NOUN
ijtc-682	47	40	,	,	PUNCT
ijtc-682	47	41	and	and	CCONJ
ijtc-682	47	42	fahriah	fahriah	PROPN
ijtc-682	47	43	299	299	NUM
ijtc-682	47	44	|	|	ADV
ijtc-682	47	45	ilomata	ilomata	PROPN
ijtc-682	47	46	international	international	ADJ
ijtc-682	47	47	journal	journal	NOUN
ijtc-682	47	48	of	of	ADP
ijtc-682	47	49	tax	tax	PROPN
ijtc-682	47	50	&	&	CCONJ
ijtc-682	47	51	accounting	account	VERB
ijtc-682	48	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	48	2	6	6	NUM
ijtc-682	48	3	.	.	PUNCT
ijtc-682	48	4	grand	grand	ADJ
ijtc-682	48	5	total	total	NOUN
ijtc-682	48	6	109	109	NUM
ijtc-682	48	7	5.080	5.080	NUM
ijtc-682	48	8	5.189	5.189	NUM
ijtc-682	48	9	115	115	NUM
ijtc-682	48	10	4.750	4.750	NUM
ijtc-682	48	11	4.865	4.865	NUM
ijtc-682	48	12	10.054	10.054	NUM
ijtc-682	48	13	source	source	NOUN
ijtc-682	48	14	:	:	PUNCT
ijtc-682	48	15	west	west	PROPN
ijtc-682	48	16	java	java	PROPN
ijtc-682	48	17	regional	regional	PROPN
ijtc-682	48	18	office	office	PROPN
ijtc-682	48	19	ii	ii	PROPN
ijtc-682	48	20	,	,	PUNCT
ijtc-682	48	21	2022	2022	NUM
ijtc-682	48	22	.	.	PUNCT
ijtc-682	49	1	in	in	ADP
ijtc-682	49	2	table	table	NOUN
ijtc-682	49	3	3	3	NUM
ijtc-682	49	4	,	,	PUNCT
ijtc-682	49	5	it	it	PRON
ijtc-682	49	6	can	can	AUX
ijtc-682	49	7	be	be	AUX
ijtc-682	49	8	seen	see	VERB
ijtc-682	49	9	data	datum	NOUN
ijtc-682	49	10	on	on	ADP
ijtc-682	49	11	the	the	DET
ijtc-682	49	12	number	number	NOUN
ijtc-682	49	13	of	of	ADP
ijtc-682	49	14	e	e	NOUN
ijtc-682	49	15	-	-	NOUN
ijtc-682	49	16	objection	objection	NOUN
ijtc-682	49	17	submissions	submission	NOUN
ijtc-682	49	18	in	in	ADP
ijtc-682	49	19	2020	2020	NUM
ijtc-682	49	20	with	with	ADP
ijtc-682	49	21	the	the	DET
ijtc-682	49	22	types	type	NOUN
ijtc-682	49	23	of	of	ADP
ijtc-682	49	24	objections	objection	NOUN
ijtc-682	49	25	in	in	ADP
ijtc-682	49	26	djp	djp	NOUN
ijtc-682	49	27	online	online	ADV
ijtc-682	49	28	as	as	ADV
ijtc-682	49	29	many	many	ADJ
ijtc-682	49	30	as	as	ADP
ijtc-682	49	31	109	109	NUM
ijtc-682	49	32	and	and	CCONJ
ijtc-682	49	33	tpt	tpt	NOUN
ijtc-682	49	34	kpp	kpp	INTJ
ijtc-682	49	35	as	as	ADV
ijtc-682	49	36	many	many	ADJ
ijtc-682	49	37	as	as	ADP
ijtc-682	49	38	1,111	1,111	NUM
ijtc-682	49	39	with	with	ADP
ijtc-682	49	40	a	a	DET
ijtc-682	49	41	total	total	NOUN
ijtc-682	49	42	of	of	ADP
ijtc-682	49	43	1,220	1,220	NUM
ijtc-682	49	44	and	and	CCONJ
ijtc-682	49	45	a	a	DET
ijtc-682	49	46	difference	difference	NOUN
ijtc-682	49	47	of	of	ADP
ijtc-682	49	48	1,002	1,002	NUM
ijtc-682	49	49	.	.	PUNCT
ijtc-682	50	1	in	in	ADP
ijtc-682	50	2	2021	2021	NUM
ijtc-682	50	3	,	,	PUNCT
ijtc-682	50	4	the	the	DET
ijtc-682	50	5	types	type	NOUN
ijtc-682	50	6	of	of	ADP
ijtc-682	50	7	objections	objection	NOUN
ijtc-682	50	8	to	to	PART
ijtc-682	50	9	djp	djp	VERB
ijtc-682	50	10	online	online	ADV
ijtc-682	50	11	were	be	AUX
ijtc-682	50	12	as	as	ADV
ijtc-682	50	13	many	many	ADJ
ijtc-682	50	14	as	as	ADP
ijtc-682	50	15	115	115	NUM
ijtc-682	50	16	and	and	CCONJ
ijtc-682	50	17	tpt	tpt	VERB
ijtc-682	50	18	kpp	kpp	INTJ
ijtc-682	50	19	as	as	ADV
ijtc-682	50	20	many	many	ADJ
ijtc-682	50	21	as	as	ADP
ijtc-682	50	22	962	962	NUM
ijtc-682	50	23	with	with	ADP
ijtc-682	50	24	a	a	DET
ijtc-682	50	25	total	total	NOUN
ijtc-682	50	26	of	of	ADP
ijtc-682	50	27	1,077	1,077	NUM
ijtc-682	50	28	and	and	CCONJ
ijtc-682	50	29	a	a	DET
ijtc-682	50	30	difference	difference	NOUN
ijtc-682	50	31	of	of	ADP
ijtc-682	50	32	847	847	NUM
ijtc-682	50	33	.	.	PUNCT
ijtc-682	51	1	the	the	DET
ijtc-682	51	2	submission	submission	NOUN
ijtc-682	51	3	of	of	ADP
ijtc-682	51	4	objection	objection	NOUN
ijtc-682	51	5	letters	letter	NOUN
ijtc-682	51	6	by	by	ADP
ijtc-682	51	7	djp	djp	VERB
ijtc-682	51	8	online	online	ADV
ijtc-682	51	9	in	in	ADP
ijtc-682	51	10	2020	2020	NUM
ijtc-682	51	11	and	and	CCONJ
ijtc-682	51	12	2021	2021	NUM
ijtc-682	51	13	has	have	AUX
ijtc-682	51	14	increased	increase	VERB
ijtc-682	51	15	,	,	PUNCT
ijtc-682	51	16	namely	namely	ADV
ijtc-682	51	17	by	by	ADP
ijtc-682	51	18	6	6	NUM
ijtc-682	51	19	and	and	CCONJ
ijtc-682	51	20	the	the	DET
ijtc-682	51	21	submission	submission	NOUN
ijtc-682	51	22	of	of	ADP
ijtc-682	51	23	objection	objection	NOUN
ijtc-682	51	24	letters	letter	NOUN
ijtc-682	51	25	by	by	ADP
ijtc-682	51	26	kpp	kpp	PROPN
ijtc-682	51	27	tpt	tpt	NOUN
ijtc-682	51	28	in	in	ADP
ijtc-682	51	29	2020	2020	NUM
ijtc-682	51	30	and	and	CCONJ
ijtc-682	51	31	2021	2021	NUM
ijtc-682	51	32	has	have	AUX
ijtc-682	51	33	decreased	decrease	VERB
ijtc-682	51	34	by	by	ADP
ijtc-682	51	35	149	149	NUM
ijtc-682	51	36	.	.	PUNCT
ijtc-682	52	1	previously	previously	ADV
ijtc-682	52	2	,	,	PUNCT
ijtc-682	52	3	research	research	NOUN
ijtc-682	52	4	was	be	AUX
ijtc-682	52	5	conducted	conduct	VERB
ijtc-682	52	6	by	by	ADP
ijtc-682	52	7	ratih	ratih	PROPN
ijtc-682	52	8	kumala	kumala	PROPN
ijtc-682	52	9	,	,	PUNCT
ijtc-682	52	10	agus	agus	PROPN
ijtc-682	52	11	subagyo	subagyo	PROPN
ijtc-682	52	12	,	,	PUNCT
ijtc-682	52	13	dwikora	dwikora	NOUN
ijtc-682	52	14	harjo	harjo	PROPN
ijtc-682	52	15	,	,	PUNCT
ijtc-682	52	16	pebriana	pebriana	PROPN
ijtc-682	52	17	arimbhi	arimbhi	PROPN
ijtc-682	52	18	,	,	PUNCT
ijtc-682	52	19	and	and	CCONJ
ijtc-682	52	20	mainita	mainita	PROPN
ijtc-682	52	21	hidayati	hidayati	PROPN
ijtc-682	52	22	(	(	PUNCT
ijtc-682	52	23	2021	2021	NUM
ijtc-682	52	24	)	)	PUNCT
ijtc-682	52	25	(	(	PUNCT
ijtc-682	52	26	kumala	kumala	NOUN
ijtc-682	52	27	et	et	PROPN
ijtc-682	52	28	al	al	PROPN
ijtc-682	52	29	.	.	PROPN
ijtc-682	52	30	,	,	PUNCT
ijtc-682	52	31	2021	2021	NUM
ijtc-682	52	32	)	)	PUNCT
ijtc-682	52	33	regarding	regard	VERB
ijtc-682	52	34	the	the	DET
ijtc-682	52	35	effectiveness	effectiveness	NOUN
ijtc-682	52	36	of	of	ADP
ijtc-682	52	37	eobjection	eobjection	NOUN
ijtc-682	52	38	at	at	ADP
ijtc-682	52	39	the	the	DET
ijtc-682	52	40	south	south	PROPN
ijtc-682	52	41	bekasi	bekasi	PROPN
ijtc-682	52	42	pratama	pratama	NOUN
ijtc-682	52	43	tax	tax	NOUN
ijtc-682	52	44	service	service	NOUN
ijtc-682	52	45	office	office	NOUN
ijtc-682	52	46	.	.	PUNCT
ijtc-682	53	1	however	however	ADV
ijtc-682	53	2	,	,	PUNCT
ijtc-682	53	3	from	from	ADP
ijtc-682	53	4	the	the	DET
ijtc-682	53	5	results	result	NOUN
ijtc-682	53	6	of	of	ADP
ijtc-682	53	7	the	the	DET
ijtc-682	53	8	study	study	NOUN
ijtc-682	53	9	,	,	PUNCT
ijtc-682	53	10	there	there	PRON
ijtc-682	53	11	is	be	VERB
ijtc-682	53	12	an	an	DET
ijtc-682	53	13	obstacle	obstacle	NOUN
ijtc-682	53	14	,	,	PUNCT
ijtc-682	53	15	namely	namely	ADV
ijtc-682	53	16	that	that	DET
ijtc-682	53	17	socialization	socialization	NOUN
ijtc-682	53	18	has	have	AUX
ijtc-682	53	19	not	not	PART
ijtc-682	53	20	been	be	AUX
ijtc-682	53	21	carried	carry	VERB
ijtc-682	53	22	out	out	ADP
ijtc-682	53	23	for	for	ADP
ijtc-682	53	24	all	all	DET
ijtc-682	53	25	taxpayers	taxpayer	NOUN
ijtc-682	53	26	of	of	ADP
ijtc-682	53	27	the	the	DET
ijtc-682	53	28	south	south	PROPN
ijtc-682	53	29	bekasi	bekasi	PROPN
ijtc-682	53	30	primary	primary	ADJ
ijtc-682	53	31	tax	tax	NOUN
ijtc-682	53	32	service	service	NOUN
ijtc-682	53	33	office	office	NOUN
ijtc-682	53	34	(	(	PUNCT
ijtc-682	53	35	drucker	drucker	NOUN
ijtc-682	53	36	et	et	PROPN
ijtc-682	53	37	al	al	PROPN
ijtc-682	53	38	.	.	PROPN
ijtc-682	53	39	,	,	PUNCT
ijtc-682	53	40	2020	2020	NUM
ijtc-682	53	41	;	;	PUNCT
ijtc-682	53	42	ravenda	ravenda	PROPN
ijtc-682	53	43	et	et	NOUN
ijtc-682	53	44	al	al	PROPN
ijtc-682	53	45	.	.	PROPN
ijtc-682	53	46	,	,	PUNCT
ijtc-682	53	47	2020	2020	NUM
ijtc-682	53	48	)	)	PUNCT
ijtc-682	53	49	.	.	PUNCT
ijtc-682	54	1	therefore	therefore	ADV
ijtc-682	54	2	,	,	PUNCT
ijtc-682	54	3	the	the	DET
ijtc-682	54	4	author	author	NOUN
ijtc-682	54	5	will	will	AUX
ijtc-682	54	6	conduct	conduct	VERB
ijtc-682	54	7	a	a	DET
ijtc-682	54	8	study	study	NOUN
ijtc-682	54	9	with	with	ADP
ijtc-682	54	10	the	the	DET
ijtc-682	54	11	research	research	NOUN
ijtc-682	54	12	title	title	NOUN
ijtc-682	54	13	"	"	PUNCT
ijtc-682	54	14	analysis	analysis	NOUN
ijtc-682	54	15	of	of	ADP
ijtc-682	54	16	the	the	DET
ijtc-682	54	17	effectiveness	effectiveness	NOUN
ijtc-682	54	18	of	of	ADP
ijtc-682	54	19	e	e	NOUN
ijtc-682	54	20	-	-	NOUN
ijtc-682	54	21	objection	objection	NOUN
ijtc-682	54	22	in	in	ADP
ijtc-682	54	23	making	make	VERB
ijtc-682	54	24	it	it	PRON
ijtc-682	54	25	easier	easy	ADJ
ijtc-682	54	26	for	for	ADP
ijtc-682	54	27	officers	officer	NOUN
ijtc-682	54	28	and	and	CCONJ
ijtc-682	54	29	taxpayers	taxpayer	NOUN
ijtc-682	54	30	during	during	ADP
ijtc-682	54	31	the	the	DET
ijtc-682	54	32	covid-19	covid-19	PROPN
ijtc-682	54	33	pandemic	pandemic	NOUN
ijtc-682	54	34	at	at	ADP
ijtc-682	54	35	the	the	DET
ijtc-682	54	36	cibitung	cibitung	PROPN
ijtc-682	54	37	pratama	pratama	NOUN
ijtc-682	54	38	tax	tax	NOUN
ijtc-682	54	39	service	service	NOUN
ijtc-682	54	40	office	office	NOUN
ijtc-682	54	41	"	"	PUNCT
ijtc-682	54	42	with	with	ADP
ijtc-682	54	43	a	a	DET
ijtc-682	54	44	systemization	systemization	NOUN
ijtc-682	54	45	,	,	PUNCT
ijtc-682	54	46	namely	namely	ADV
ijtc-682	54	47	analyzing	analyze	VERB
ijtc-682	54	48	the	the	DET
ijtc-682	54	49	effectiveness	effectiveness	NOUN
ijtc-682	54	50	of	of	ADP
ijtc-682	54	51	eobjection	eobjection	NOUN
ijtc-682	54	52	in	in	ADP
ijtc-682	54	53	making	make	VERB
ijtc-682	54	54	it	it	PRON
ijtc-682	54	55	easier	easy	ADJ
ijtc-682	54	56	for	for	ADP
ijtc-682	54	57	officers	officer	NOUN
ijtc-682	54	58	and	and	CCONJ
ijtc-682	54	59	taxpayers	taxpayer	NOUN
ijtc-682	54	60	at	at	ADP
ijtc-682	54	61	the	the	DET
ijtc-682	54	62	cibitung	cibitung	PROPN
ijtc-682	54	63	pratama	pratama	NOUN
ijtc-682	54	64	tax	tax	NOUN
ijtc-682	54	65	service	service	NOUN
ijtc-682	54	66	office	office	NOUN
ijtc-682	54	67	.	.	PUNCT
ijtc-682	55	1	by	by	ADP
ijtc-682	55	2	the	the	DET
ijtc-682	55	3	parameters	parameter	NOUN
ijtc-682	55	4	of	of	ADP
ijtc-682	55	5	effectiveness	effectiveness	NOUN
ijtc-682	55	6	measurement	measurement	NOUN
ijtc-682	55	7	(	(	PUNCT
ijtc-682	55	8	putra	putra	PROPN
ijtc-682	55	9	,	,	PUNCT
ijtc-682	55	10	1983	1983	NUM
ijtc-682	55	11	;	;	PUNCT
ijtc-682	55	12	qadri	qadri	PROPN
ijtc-682	55	13	&	&	CCONJ
ijtc-682	55	14	fatmawati	fatmawati	PROPN
ijtc-682	55	15	,	,	PUNCT
ijtc-682	55	16	2021	2021	NUM
ijtc-682	55	17	;	;	PUNCT
ijtc-682	55	18	sa’adah	sa’adah	NOUN
ijtc-682	55	19	,	,	PUNCT
ijtc-682	55	20	2018	2018	NUM
ijtc-682	55	21	)	)	PUNCT
ijtc-682	55	22	.	.	PUNCT
ijtc-682	56	1	literature	literature	PROPN
ijtc-682	56	2	review	review	PROPN
ijtc-682	56	3	a.	a.	NOUN
ijtc-682	56	4	effectiveness	effectiveness	NOUN
ijtc-682	56	5	according	accord	VERB
ijtc-682	56	6	to	to	ADP
ijtc-682	56	7	mahmudi	mahmudi	PROPN
ijtc-682	56	8	(	(	PUNCT
ijtc-682	56	9	2010	2010	NUM
ijtc-682	56	10	:	:	PUNCT
ijtc-682	56	11	143	143	NUM
ijtc-682	56	12	):	):	PUNCT
ijtc-682	56	13	"	"	PUNCT
ijtc-682	56	14	effectiveness	effectiveness	NOUN
ijtc-682	56	15	is	be	AUX
ijtc-682	56	16	the	the	DET
ijtc-682	56	17	relationship	relationship	NOUN
ijtc-682	56	18	between	between	ADP
ijtc-682	56	19	output	output	NOUN
ijtc-682	56	20	and	and	CCONJ
ijtc-682	56	21	the	the	DET
ijtc-682	56	22	goal	goal	NOUN
ijtc-682	56	23	or	or	CCONJ
ijtc-682	56	24	objectives	objective	NOUN
ijtc-682	56	25	to	to	PART
ijtc-682	56	26	be	be	AUX
ijtc-682	56	27	achieved	achieve	VERB
ijtc-682	56	28	.	.	PUNCT
ijtc-682	57	1	it	it	PRON
ijtc-682	57	2	is	be	AUX
ijtc-682	57	3	said	say	VERB
ijtc-682	57	4	to	to	PART
ijtc-682	57	5	be	be	AUX
ijtc-682	57	6	effective	effective	ADJ
ijtc-682	57	7	if	if	SCONJ
ijtc-682	57	8	the	the	DET
ijtc-682	57	9	process	process	NOUN
ijtc-682	57	10	of	of	ADP
ijtc-682	57	11	activities	activity	NOUN
ijtc-682	57	12	achieves	achieve	VERB
ijtc-682	57	13	the	the	DET
ijtc-682	57	14	goals	goal	NOUN
ijtc-682	57	15	and	and	CCONJ
ijtc-682	57	16	objectives	objective	NOUN
ijtc-682	57	17	of	of	ADP
ijtc-682	57	18	the	the	DET
ijtc-682	57	19	end	end	NOUN
ijtc-682	57	20	of	of	ADP
ijtc-682	57	21	the	the	DET
ijtc-682	57	22	policy	policy	NOUN
ijtc-682	57	23	"	"	PUNCT
ijtc-682	57	24	.	.	PUNCT
ijtc-682	58	1	b.	b.	PROPN
ijtc-682	58	2	measurement	measurement	PROPN
ijtc-682	58	3	of	of	ADP
ijtc-682	58	4	effectiveness	effectiveness	NOUN
ijtc-682	58	5	after	after	ADP
ijtc-682	58	6	knowing	know	VERB
ijtc-682	58	7	the	the	DET
ijtc-682	58	8	aspect	aspect	NOUN
ijtc-682	58	9	of	of	ADP
ijtc-682	58	10	the	the	DET
ijtc-682	58	11	dimension	dimension	NOUN
ijtc-682	58	12	of	of	ADP
ijtc-682	58	13	effectiveness	effectiveness	NOUN
ijtc-682	58	14	,	,	PUNCT
ijtc-682	58	15	then	then	ADV
ijtc-682	58	16	measuring	measure	VERB
ijtc-682	58	17	the	the	DET
ijtc-682	58	18	effectiveness	effectiveness	NOUN
ijtc-682	58	19	of	of	ADP
ijtc-682	58	20	the	the	DET
ijtc-682	58	21	policy	policy	NOUN
ijtc-682	58	22	requires	require	VERB
ijtc-682	58	23	measurement	measurement	NOUN
ijtc-682	58	24	.	.	PUNCT
ijtc-682	59	1	(	(	PUNCT
ijtc-682	59	2	hamad	hamad	PROPN
ijtc-682	59	3	,	,	PUNCT
ijtc-682	59	4	2022	2022	NUM
ijtc-682	59	5	;	;	PUNCT
ijtc-682	59	6	saragih	saragih	PROPN
ijtc-682	59	7	,	,	PUNCT
ijtc-682	59	8	2018	2018	NUM
ijtc-682	59	9	)	)	PUNCT
ijtc-682	59	10	explained	explain	VERB
ijtc-682	59	11	that	that	SCONJ
ijtc-682	59	12	the	the	DET
ijtc-682	59	13	measurement	measurement	NOUN
ijtc-682	59	14	of	of	ADP
ijtc-682	59	15	the	the	DET
ijtc-682	59	16	effectiveness	effectiveness	NOUN
ijtc-682	59	17	of	of	ADP
ijtc-682	59	18	a	a	DET
ijtc-682	59	19	policy	policy	NOUN
ijtc-682	59	20	can	can	AUX
ijtc-682	59	21	be	be	AUX
ijtc-682	59	22	seen	see	VERB
ijtc-682	59	23	by	by	ADP
ijtc-682	59	24	,	,	PUNCT
ijtc-682	59	25	among	among	ADP
ijtc-682	59	26	others	other	NOUN
ijtc-682	59	27	:	:	PUNCT
ijtc-682	59	28	•	•	SCONJ
ijtc-682	59	29	the	the	DET
ijtc-682	59	30	success	success	NOUN
ijtc-682	59	31	of	of	ADP
ijtc-682	59	32	the	the	DET
ijtc-682	59	33	program	program	NOUN
ijtc-682	59	34	is	be	AUX
ijtc-682	59	35	a	a	DET
ijtc-682	59	36	measurement	measurement	NOUN
ijtc-682	59	37	of	of	ADP
ijtc-682	59	38	effectiveness	effectiveness	NOUN
ijtc-682	59	39	in	in	ADP
ijtc-682	59	40	the	the	DET
ijtc-682	59	41	sense	sense	NOUN
ijtc-682	59	42	of	of	ADP
ijtc-682	59	43	achieving	achieve	VERB
ijtc-682	59	44	predetermined	predetermined	ADJ
ijtc-682	59	45	goals	goal	NOUN
ijtc-682	59	46	.	.	PUNCT
ijtc-682	60	1	•	•	NUM
ijtc-682	60	2	the	the	DET
ijtc-682	60	3	success	success	NOUN
ijtc-682	60	4	of	of	ADP
ijtc-682	60	5	goals	goal	NOUN
ijtc-682	60	6	/	/	SYM
ijtc-682	60	7	targets	target	NOUN
ijtc-682	60	8	is	be	AUX
ijtc-682	60	9	a	a	DET
ijtc-682	60	10	measurement	measurement	NOUN
ijtc-682	60	11	of	of	ADP
ijtc-682	60	12	effectiveness	effectiveness	NOUN
ijtc-682	60	13	in	in	ADP
ijtc-682	60	14	terms	term	NOUN
ijtc-682	60	15	of	of	ADP
ijtc-682	60	16	achieving	achieve	VERB
ijtc-682	60	17	goals	goal	NOUN
ijtc-682	60	18	,	,	PUNCT
ijtc-682	60	19	where	where	SCONJ
ijtc-682	60	20	the	the	DET
ijtc-682	60	21	success	success	NOUN
ijtc-682	60	22	of	of	ADP
ijtc-682	60	23	an	an	DET
ijtc-682	60	24	organization	organization	NOUN
ijtc-682	60	25	must	must	AUX
ijtc-682	60	26	consider	consider	VERB
ijtc-682	60	27	not	not	PART
ijtc-682	60	28	only	only	ADV
ijtc-682	60	29	organizational	organizational	ADJ
ijtc-682	60	30	goals	goal	NOUN
ijtc-682	60	31	but	but	CCONJ
ijtc-682	60	32	also	also	ADV
ijtc-682	60	33	mechanisms	mechanism	NOUN
ijtc-682	60	34	for	for	ADP
ijtc-682	60	35	maintaining	maintain	VERB
ijtc-682	60	36	goals	goal	NOUN
ijtc-682	60	37	.	.	PUNCT
ijtc-682	61	1	in	in	ADP
ijtc-682	61	2	other	other	ADJ
ijtc-682	61	3	words	word	NOUN
ijtc-682	61	4	,	,	PUNCT
ijtc-682	61	5	the	the	DET
ijtc-682	61	6	assessment	assessment	NOUN
ijtc-682	61	7	of	of	ADP
ijtc-682	61	8	effectiveness	effectiveness	NOUN
ijtc-682	61	9	must	must	AUX
ijtc-682	61	10	be	be	AUX
ijtc-682	61	11	related	relate	VERB
ijtc-682	61	12	to	to	ADP
ijtc-682	61	13	the	the	DET
ijtc-682	61	14	problem	problem	NOUN
ijtc-682	61	15	of	of	ADP
ijtc-682	61	16	goals	goal	NOUN
ijtc-682	61	17	and	and	CCONJ
ijtc-682	61	18	objectives	objective	NOUN
ijtc-682	61	19	.	.	PUNCT
ijtc-682	62	1	•	•	NUM
ijtc-682	62	2	satisfaction	satisfaction	NOUN
ijtc-682	62	3	with	with	ADP
ijtc-682	62	4	the	the	DET
ijtc-682	62	5	program	program	NOUN
ijtc-682	62	6	is	be	AUX
ijtc-682	62	7	a	a	DET
ijtc-682	62	8	measurement	measurement	NOUN
ijtc-682	62	9	of	of	ADP
ijtc-682	62	10	effectiveness	effectiveness	NOUN
ijtc-682	62	11	in	in	ADP
ijtc-682	62	12	terms	term	NOUN
ijtc-682	62	13	of	of	ADP
ijtc-682	62	14	the	the	DET
ijtc-682	62	15	satisfaction	satisfaction	NOUN
ijtc-682	62	16	of	of	ADP
ijtc-682	62	17	its	its	PRON
ijtc-682	62	18	objects	object	NOUN
ijtc-682	62	19	the	the	DET
ijtc-682	62	20	program	program	NOUN
ijtc-682	62	21	.	.	PUNCT
ijtc-682	63	1	•	•	NUM
ijtc-682	63	2	achievement	achievement	NOUN
ijtc-682	63	3	of	of	ADP
ijtc-682	63	4	overall	overall	ADJ
ijtc-682	63	5	goals	goal	NOUN
ijtc-682	63	6	,	,	PUNCT
ijtc-682	63	7	the	the	DET
ijtc-682	63	8	existence	existence	NOUN
ijtc-682	63	9	of	of	ADP
ijtc-682	63	10	goals	goal	NOUN
ijtc-682	63	11	achieved	achieve	VERB
ijtc-682	63	12	as	as	ADP
ijtc-682	63	13	a	a	DET
ijtc-682	63	14	whole	whole	NOUN
ijtc-682	63	15	including	include	VERB
ijtc-682	63	16	programs	program	NOUN
ijtc-682	63	17	and	and	CCONJ
ijtc-682	63	18	targets	target	NOUN
ijtc-682	63	19	.	.	PUNCT
ijtc-682	64	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	64	2	analysis	analysis	NOUN
ijtc-682	64	3	of	of	ADP
ijtc-682	64	4	the	the	DET
ijtc-682	64	5	effectiveness	effectiveness	NOUN
ijtc-682	64	6	of	of	ADP
ijtc-682	64	7	e	e	NOUN
ijtc-682	64	8	-	-	NOUN
ijtc-682	64	9	objection	objection	NOUN
ijtc-682	64	10	in	in	ADP
ijtc-682	64	11	making	make	VERB
ijtc-682	64	12	it	it	PRON
ijtc-682	64	13	easier	easy	ADJ
ijtc-682	64	14	for	for	ADP
ijtc-682	64	15	officers	officer	NOUN
ijtc-682	64	16	and	and	CCONJ
ijtc-682	64	17	taxpayers	taxpayer	NOUN
ijtc-682	64	18	during	during	ADP
ijtc-682	64	19	the	the	DET
ijtc-682	64	20	covid-19	covid-19	PROPN
ijtc-682	64	21	pandemic	pandemic	NOUN
ijtc-682	64	22	at	at	ADP
ijtc-682	64	23	the	the	DET
ijtc-682	64	24	cibitung	cibitung	ADJ
ijtc-682	64	25	primary	primary	ADJ
ijtc-682	64	26	tax	tax	NOUN
ijtc-682	64	27	service	service	NOUN
ijtc-682	64	28	office	office	NOUN
ijtc-682	64	29	irawati	irawati	NOUN
ijtc-682	64	30	,	,	PUNCT
ijtc-682	64	31	sitinjak	sitinjak	PROPN
ijtc-682	64	32	,	,	PUNCT
ijtc-682	64	33	harjo	harjo	NOUN
ijtc-682	64	34	,	,	PUNCT
ijtc-682	64	35	and	and	CCONJ
ijtc-682	64	36	fahriah	fahriah	VERB
ijtc-682	64	37	300	300	NUM
ijtc-682	64	38	|	|	CCONJ
ijtc-682	64	39	ilomata	ilomata	PROPN
ijtc-682	64	40	international	international	ADJ
ijtc-682	64	41	journal	journal	NOUN
ijtc-682	64	42	of	of	ADP
ijtc-682	64	43	tax	tax	PROPN
ijtc-682	64	44	&	&	CCONJ
ijtc-682	64	45	accounting	accounting	PROPN
ijtc-682	64	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	64	47	c.	c.	PROPN
ijtc-682	64	48	effectiveness	effectiveness	NOUN
ijtc-682	64	49	criteria	criterion	NOUN
ijtc-682	64	50	the	the	DET
ijtc-682	64	51	e	e	NOUN
ijtc-682	64	52	-	-	NOUN
ijtc-682	64	53	objection	objection	NOUN
ijtc-682	64	54	effectiveness	effectiveness	NOUN
ijtc-682	64	55	measurement	measurement	NOUN
ijtc-682	64	56	formula	formula	NOUN
ijtc-682	64	57	is	be	AUX
ijtc-682	64	58	obtained	obtain	VERB
ijtc-682	64	59	by	by	ADP
ijtc-682	64	60	using	use	VERB
ijtc-682	64	61	the	the	DET
ijtc-682	64	62	formula	formula	NOUN
ijtc-682	64	63	:	:	PUNCT
ijtc-682	65	1	𝐸𝑓𝑒𝑐𝑡𝑖𝑣𝑒𝑛𝑒𝑠𝑠	𝐸𝑓𝑒𝑐𝑡𝑖𝑣𝑒𝑛𝑒𝑠𝑠	PROPN
ijtc-682	65	2	=	=	PUNCT
ijtc-682	65	3	𝑆𝑢𝑏𝑚𝑖𝑠𝑠𝑖𝑜𝑛	𝑆𝑢𝑏𝑚𝑖𝑠𝑠𝑖𝑜𝑛	PROPN
ijtc-682	65	4	𝑜𝑓	𝑜𝑓	ADP
ijtc-682	65	5	𝐿𝑒𝑡𝑡𝑒𝑟	𝐿𝑒𝑡𝑡𝑒𝑟	PROPN
ijtc-682	65	6	𝑜𝑓	𝑜𝑓	ADP
ijtc-682	65	7	𝑂𝑏𝑗𝑒𝑐𝑡𝑖𝑜𝑛	𝑂𝑏𝑗𝑒𝑐𝑡𝑖𝑜𝑛	PROPN
ijtc-682	65	8	(	(	PUNCT
ijtc-682	65	9	𝐸	𝐸	PROPN
ijtc-682	65	10	−	−	PROPN
ijtc-682	65	11	𝑂𝑏𝑗𝑒𝑐𝑡𝑖𝑜𝑛	𝑂𝑏𝑗𝑒𝑐𝑡𝑖𝑜𝑛	PROPN
ijtc-682	65	12	)	)	PUNCT
ijtc-682	65	13	𝑁𝑢𝑚𝑏𝑒𝑟	𝑁𝑢𝑚𝑏𝑒𝑟	PROPN
ijtc-682	65	14	𝑜𝑓	𝑜𝑓	ADP
ijtc-682	65	15	𝑠𝑢𝑏𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠	𝑠𝑢𝑏𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠	PROPN
ijtc-682	65	16	𝑓𝑜𝑟	𝑓𝑜𝑟	ADV
ijtc-682	65	17	𝑙𝑒𝑡𝑡𝑒𝑟	𝑙𝑒𝑡𝑡𝑒𝑟	NOUN
ijtc-682	65	18	𝑐𝑜𝑛𝑐𝑒𝑟𝑛	𝑐𝑜𝑛𝑐𝑒𝑟𝑛	ADV
ijtc-682	65	19	𝑥	𝑥	PRON
ijtc-682	65	20	100	100	NUM
ijtc-682	65	21	%	%	NOUN
ijtc-682	65	22	table	table	NOUN
ijtc-682	65	23	4	4	NUM
ijtc-682	65	24	percentage	percentage	NOUN
ijtc-682	65	25	of	of	ADP
ijtc-682	65	26	effectiveness	effectiveness	NOUN
ijtc-682	65	27	criteria	criterion	NOUN
ijtc-682	65	28	d.	d.	PROPN
ijtc-682	65	29	tax	tax	PROPN
ijtc-682	65	30	according	accord	VERB
ijtc-682	65	31	to	to	ADP
ijtc-682	65	32	mardiasmo	mardiasmo	NOUN
ijtc-682	65	33	in	in	ADP
ijtc-682	65	34	(	(	PUNCT
ijtc-682	65	35	kashefi	kashefi	PROPN
ijtc-682	65	36	pour	pour	PROPN
ijtc-682	65	37	&	&	CCONJ
ijtc-682	65	38	lasfer	lasfer	PROPN
ijtc-682	65	39	,	,	PUNCT
ijtc-682	65	40	2019	2019	NUM
ijtc-682	65	41	;	;	PUNCT
ijtc-682	65	42	lazăr	lazăr	PROPN
ijtc-682	65	43	&	&	CCONJ
ijtc-682	65	44	istrate	istrate	ADJ
ijtc-682	65	45	,	,	PUNCT
ijtc-682	65	46	2018	2018	NUM
ijtc-682	65	47	;	;	PUNCT
ijtc-682	65	48	mardiasmo	mardiasmo	NOUN
ijtc-682	65	49	,	,	PUNCT
ijtc-682	65	50	2013	2013	NUM
ijtc-682	65	51	;	;	PUNCT
ijtc-682	65	52	revesz	revesz	ADJ
ijtc-682	65	53	,	,	PUNCT
ijtc-682	65	54	2020	2020	NUM
ijtc-682	65	55	):	):	PUNCT
ijtc-682	65	56	"	"	PUNCT
ijtc-682	65	57	taxes	taxis	NOUN
ijtc-682	65	58	are	be	AUX
ijtc-682	65	59	dues	due	NOUN
ijtc-682	65	60	paid	pay	VERB
ijtc-682	65	61	by	by	ADP
ijtc-682	65	62	the	the	DET
ijtc-682	65	63	people	people	NOUN
ijtc-682	65	64	to	to	ADP
ijtc-682	65	65	the	the	DET
ijtc-682	65	66	state	state	NOUN
ijtc-682	65	67	that	that	PRON
ijtc-682	65	68	are	be	AUX
ijtc-682	65	69	included	include	VERB
ijtc-682	65	70	in	in	ADP
ijtc-682	65	71	the	the	DET
ijtc-682	65	72	state	state	NOUN
ijtc-682	65	73	treasury	treasury	NOUN
ijtc-682	65	74	that	that	PRON
ijtc-682	65	75	implements	implement	VERB
ijtc-682	65	76	the	the	DET
ijtc-682	65	77	law	law	NOUN
ijtc-682	65	78	and	and	CCONJ
ijtc-682	65	79	its	its	PRON
ijtc-682	65	80	implementation	implementation	NOUN
ijtc-682	65	81	can	can	AUX
ijtc-682	65	82	be	be	AUX
ijtc-682	65	83	forced	force	VERB
ijtc-682	65	84	without	without	ADP
ijtc-682	65	85	repayment	repayment	NOUN
ijtc-682	65	86	"	"	PUNCT
ijtc-682	65	87	.	.	PUNCT
ijtc-682	66	1	e.	e.	PROPN
ijtc-682	66	2	taxpayer	taxpayer	PROPN
ijtc-682	66	3	the	the	DET
ijtc-682	66	4	definition	definition	NOUN
ijtc-682	66	5	of	of	ADP
ijtc-682	66	6	taxpayer	taxpayer	NOUN
ijtc-682	66	7	according	accord	VERB
ijtc-682	66	8	to	to	ADP
ijtc-682	66	9	diana	diana	PROPN
ijtc-682	66	10	sari	sari	PROPN
ijtc-682	66	11	(	(	PUNCT
ijtc-682	66	12	2016	2016	NUM
ijtc-682	66	13	:	:	SYM
ijtc-682	66	14	178	178	NUM
ijtc-682	66	15	)	)	PUNCT
ijtc-682	66	16	(	(	PUNCT
ijtc-682	66	17	gonzález	gonzález	PROPN
ijtc-682	66	18	canché	canché	NOUN
ijtc-682	66	19	,	,	PUNCT
ijtc-682	66	20	2022	2022	NUM
ijtc-682	66	21	;	;	PUNCT
ijtc-682	66	22	rahmi	rahmi	NOUN
ijtc-682	66	23	et	et	PROPN
ijtc-682	66	24	al	al	PROPN
ijtc-682	66	25	.	.	PROPN
ijtc-682	66	26	,	,	PUNCT
ijtc-682	66	27	2022)is	2022)is	NUM
ijtc-682	66	28	as	as	SCONJ
ijtc-682	66	29	follows	follow	VERB
ijtc-682	66	30	:	:	PUNCT
ijtc-682	66	31	"	"	PUNCT
ijtc-682	66	32	taxpayers	taxpayer	NOUN
ijtc-682	66	33	are	be	AUX
ijtc-682	66	34	parties	party	NOUN
ijtc-682	66	35	based	base	VERB
ijtc-682	66	36	on	on	ADP
ijtc-682	66	37	the	the	DET
ijtc-682	66	38	provisions	provision	NOUN
ijtc-682	66	39	of	of	ADP
ijtc-682	66	40	tax	tax	NOUN
ijtc-682	66	41	laws	law	NOUN
ijtc-682	66	42	and	and	CCONJ
ijtc-682	66	43	regulations	regulation	NOUN
ijtc-682	66	44	to	to	PART
ijtc-682	66	45	carry	carry	VERB
ijtc-682	66	46	out	out	ADP
ijtc-682	66	47	tax	tax	NOUN
ijtc-682	66	48	obligations	obligation	NOUN
ijtc-682	66	49	.	.	PUNCT
ijtc-682	66	50	"	"	PUNCT
ijtc-682	67	1	taxpayers	taxpayer	NOUN
ijtc-682	67	2	are	be	AUX
ijtc-682	67	3	divided	divide	VERB
ijtc-682	67	4	into	into	ADP
ijtc-682	67	5	2	2	NUM
ijtc-682	67	6	types	type	NOUN
ijtc-682	67	7	,	,	PUNCT
ijtc-682	67	8	namely	namely	ADV
ijtc-682	67	9	:	:	PUNCT
ijtc-682	67	10	1	1	X
ijtc-682	67	11	.	.	X
ijtc-682	67	12	individual	individual	ADJ
ijtc-682	67	13	taxpayers	taxpayer	NOUN
ijtc-682	67	14	individual	individual	ADJ
ijtc-682	67	15	taxpayers	taxpayer	NOUN
ijtc-682	67	16	are	be	AUX
ijtc-682	67	17	tax	tax	NOUN
ijtc-682	67	18	subjects	subject	NOUN
ijtc-682	67	19	who	who	PRON
ijtc-682	67	20	have	have	VERB
ijtc-682	67	21	income	income	NOUN
ijtc-682	67	22	from	from	ADP
ijtc-682	67	23	their	their	PRON
ijtc-682	67	24	own	own	ADJ
ijtc-682	67	25	business	business	NOUN
ijtc-682	67	26	or	or	CCONJ
ijtc-682	67	27	have	have	VERB
ijtc-682	67	28	non	non	ADJ
ijtc-682	67	29	-	-	ADJ
ijtc-682	67	30	free	free	ADJ
ijtc-682	67	31	jobs	job	NOUN
ijtc-682	67	32	such	such	ADJ
ijtc-682	67	33	as	as	ADP
ijtc-682	67	34	employees	employee	NOUN
ijtc-682	67	35	or	or	CCONJ
ijtc-682	67	36	employees	employee	NOUN
ijtc-682	67	37	who	who	PRON
ijtc-682	67	38	only	only	ADV
ijtc-682	67	39	earn	earn	VERB
ijtc-682	67	40	passive	passive	ADJ
ijtc-682	67	41	income	income	NOUN
ijtc-682	67	42	whose	whose	DET
ijtc-682	67	43	income	income	NOUN
ijtc-682	67	44	is	be	AUX
ijtc-682	67	45	above	above	ADP
ijtc-682	67	46	nontaxable	nontaxable	ADJ
ijtc-682	67	47	income	income	NOUN
ijtc-682	67	48	(	(	PUNCT
ijtc-682	67	49	ptkp	ptkp	PROPN
ijtc-682	67	50	)	)	PUNCT
ijtc-682	67	51	,	,	PUNCT
ijtc-682	67	52	which	which	PRON
ijtc-682	67	53	is	be	AUX
ijtc-682	67	54	idr	idr	PROPN
ijtc-682	67	55	54,000,000.00	54,000,000.00	NUM
ijtc-682	67	56	and	and	CCONJ
ijtc-682	67	57	each	each	DET
ijtc-682	67	58	taxpayer	taxpayer	NOUN
ijtc-682	67	59	registers	register	NOUN
ijtc-682	67	60	and	and	CCONJ
ijtc-682	67	61	has	have	VERB
ijtc-682	67	62	a	a	DET
ijtc-682	67	63	taxpayer	taxpayer	NOUN
ijtc-682	67	64	identification	identification	NOUN
ijtc-682	67	65	number	number	NOUN
ijtc-682	67	66	(	(	PUNCT
ijtc-682	67	67	npwp	npwp	NOUN
ijtc-682	67	68	)	)	PUNCT
ijtc-682	67	69	.	.	PUNCT
ijtc-682	68	1	2	2	X
ijtc-682	68	2	.	.	X
ijtc-682	68	3	corporate	corporate	ADJ
ijtc-682	68	4	taxpayers	taxpayer	NOUN
ijtc-682	68	5	according	accord	VERB
ijtc-682	68	6	to	to	ADP
ijtc-682	68	7	the	the	DET
ijtc-682	68	8	kup	kup	PROPN
ijtc-682	68	9	law	law	NOUN
ijtc-682	68	10	of	of	ADP
ijtc-682	68	11	the	the	DET
ijtc-682	68	12	republic	republic	NOUN
ijtc-682	68	13	of	of	ADP
ijtc-682	68	14	indonesia	indonesia	PROPN
ijtc-682	68	15	no.16	no.16	PROPN
ijtc-682	68	16	of	of	ADP
ijtc-682	68	17	2009	2009	NUM
ijtc-682	68	18	article	article	NOUN
ijtc-682	68	19	1	1	NUM
ijtc-682	68	20	paragraph	paragraph	NOUN
ijtc-682	68	21	3	3	NUM
ijtc-682	68	22	states	state	NOUN
ijtc-682	68	23	that	that	SCONJ
ijtc-682	68	24	:	:	PUNCT
ijtc-682	68	25	"	"	PUNCT
ijtc-682	68	26	corporate	corporate	ADJ
ijtc-682	68	27	taxpayers	taxpayer	NOUN
ijtc-682	68	28	are	be	AUX
ijtc-682	68	29	a	a	DET
ijtc-682	68	30	group	group	NOUN
ijtc-682	68	31	of	of	ADP
ijtc-682	68	32	people	people	NOUN
ijtc-682	68	33	and/or	and/or	CCONJ
ijtc-682	68	34	capital	capital	NOUN
ijtc-682	68	35	that	that	PRON
ijtc-682	68	36	is	be	AUX
ijtc-682	68	37	a	a	DET
ijtc-682	68	38	unit	unit	NOUN
ijtc-682	68	39	both	both	PRON
ijtc-682	68	40	doing	do	VERB
ijtc-682	68	41	business	business	NOUN
ijtc-682	68	42	and	and	CCONJ
ijtc-682	68	43	not	not	PART
ijtc-682	68	44	doing	do	VERB
ijtc-682	68	45	business	business	NOUN
ijtc-682	68	46	which	which	PRON
ijtc-682	68	47	includes	include	VERB
ijtc-682	68	48	limited	limited	ADJ
ijtc-682	68	49	liability	liability	NOUN
ijtc-682	68	50	companies	company	NOUN
ijtc-682	68	51	,	,	PUNCT
ijtc-682	68	52	private	private	ADJ
ijtc-682	68	53	companies	company	NOUN
ijtc-682	68	54	,	,	PUNCT
ijtc-682	68	55	other	other	ADJ
ijtc-682	68	56	companies	company	NOUN
ijtc-682	68	57	,	,	PUNCT
ijtc-682	68	58	state	state	NOUN
ijtc-682	68	59	-	-	PUNCT
ijtc-682	68	60	owned	own	VERB
ijtc-682	68	61	enterprises	enterprise	NOUN
ijtc-682	68	62	or	or	CCONJ
ijtc-682	68	63	regional	regional	ADJ
ijtc-682	68	64	-	-	PUNCT
ijtc-682	68	65	owned	own	VERB
ijtc-682	68	66	enterprises	enterprise	NOUN
ijtc-682	68	67	under	under	ADP
ijtc-682	68	68	any	any	DET
ijtc-682	68	69	name	name	NOUN
ijtc-682	68	70	and	and	CCONJ
ijtc-682	68	71	in	in	ADP
ijtc-682	68	72	any	any	DET
ijtc-682	68	73	form	form	NOUN
ijtc-682	68	74	,	,	PUNCT
ijtc-682	68	75	firms	firm	NOUN
ijtc-682	68	76	,	,	PUNCT
ijtc-682	68	77	congregations	congregation	NOUN
ijtc-682	68	78	,	,	PUNCT
ijtc-682	68	79	cooperatives	cooperative	NOUN
ijtc-682	68	80	,	,	PUNCT
ijtc-682	68	81	pension	pension	NOUN
ijtc-682	68	82	funds	fund	NOUN
ijtc-682	68	83	,	,	PUNCT
ijtc-682	68	84	alliances	alliance	NOUN
ijtc-682	68	85	,	,	PUNCT
ijtc-682	68	86	associations	association	NOUN
ijtc-682	68	87	,	,	PUNCT
ijtc-682	68	88	mass	mass	NOUN
ijtc-682	68	89	organization	organization	NOUN
ijtc-682	68	90	foundations	foundation	NOUN
ijtc-682	68	91	,	,	PUNCT
ijtc-682	68	92	socio	socio	NOUN
ijtc-682	68	93	-	-	PUNCT
ijtc-682	68	94	political	political	ADJ
ijtc-682	68	95	or	or	CCONJ
ijtc-682	68	96	other	other	ADJ
ijtc-682	68	97	organizations	organization	NOUN
ijtc-682	68	98	,	,	PUNCT
ijtc-682	68	99	institutions	institution	NOUN
ijtc-682	68	100	and	and	CCONJ
ijtc-682	68	101	other	other	ADJ
ijtc-682	68	102	forms	form	NOUN
ijtc-682	68	103	of	of	ADP
ijtc-682	68	104	entities	entity	NOUN
ijtc-682	68	105	including	include	VERB
ijtc-682	68	106	collective	collective	ADJ
ijtc-682	68	107	investment	investment	NOUN
ijtc-682	68	108	contracts	contract	NOUN
ijtc-682	68	109	and	and	CCONJ
ijtc-682	68	110	permanent	permanent	ADJ
ijtc-682	68	111	establishments	establishment	NOUN
ijtc-682	68	112	"	"	PUNCT
ijtc-682	68	113	.	.	PUNCT
ijtc-682	69	1	no	no	INTJ
ijtc-682	69	2	.	.	PUNCT
ijtc-682	70	1	range	range	NOUN
ijtc-682	70	2	percentage	percentage	NOUN
ijtc-682	70	3	information	information	NOUN
ijtc-682	70	4	1	1	NUM
ijtc-682	70	5	.	.	PUNCT
ijtc-682	70	6	>	>	X
ijtc-682	71	1	100	100	NUM
ijtc-682	71	2	%	%	NOUN
ijtc-682	71	3	highly	highly	ADV
ijtc-682	71	4	effective	effective	ADJ
ijtc-682	71	5	2	2	NUM
ijtc-682	71	6	.	.	NOUN
ijtc-682	71	7	90	90	NUM
ijtc-682	71	8	%	%	NOUN
ijtc-682	71	9	100	100	NUM
ijtc-682	71	10	%	%	NOUN
ijtc-682	71	11	effective	effective	ADJ
ijtc-682	71	12	3	3	NUM
ijtc-682	71	13	.	.	PUNCT
ijtc-682	71	14	80	80	NUM
ijtc-682	71	15	%	%	NOUN
ijtc-682	71	16	90	90	NUM
ijtc-682	71	17	%	%	NOUN
ijtc-682	71	18	enough	enough	ADV
ijtc-682	71	19	effective	effective	ADJ
ijtc-682	71	20	4	4	NUM
ijtc-682	71	21	.	.	PUNCT
ijtc-682	71	22	60	60	NUM
ijtc-682	71	23	%	%	NOUN
ijtc-682	71	24	80	80	NUM
ijtc-682	71	25	%	%	NOUN
ijtc-682	71	26	less	less	ADV
ijtc-682	71	27	effective	effective	ADJ
ijtc-682	71	28	5	5	NUM
ijtc-682	71	29	.	.	PUNCT
ijtc-682	71	30	<	<	X
ijtc-682	71	31	60	60	NUM
ijtc-682	71	32	%	%	NOUN
ijtc-682	71	33	ineffective	ineffective	ADJ
ijtc-682	71	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	71	35	analysis	analysis	NOUN
ijtc-682	71	36	of	of	ADP
ijtc-682	71	37	the	the	DET
ijtc-682	71	38	effectiveness	effectiveness	NOUN
ijtc-682	71	39	of	of	ADP
ijtc-682	71	40	e	e	NOUN
ijtc-682	71	41	-	-	NOUN
ijtc-682	71	42	objection	objection	NOUN
ijtc-682	71	43	in	in	ADP
ijtc-682	71	44	making	make	VERB
ijtc-682	71	45	it	it	PRON
ijtc-682	71	46	easier	easy	ADJ
ijtc-682	71	47	for	for	ADP
ijtc-682	71	48	officers	officer	NOUN
ijtc-682	71	49	and	and	CCONJ
ijtc-682	71	50	taxpayers	taxpayer	NOUN
ijtc-682	71	51	during	during	ADP
ijtc-682	71	52	the	the	DET
ijtc-682	71	53	covid-19	covid-19	PROPN
ijtc-682	71	54	pandemic	pandemic	NOUN
ijtc-682	71	55	at	at	ADP
ijtc-682	71	56	the	the	DET
ijtc-682	71	57	cibitung	cibitung	ADJ
ijtc-682	71	58	primary	primary	ADJ
ijtc-682	71	59	tax	tax	NOUN
ijtc-682	71	60	service	service	NOUN
ijtc-682	71	61	office	office	NOUN
ijtc-682	71	62	irawati	irawati	NOUN
ijtc-682	71	63	,	,	PUNCT
ijtc-682	71	64	sitinjak	sitinjak	PROPN
ijtc-682	71	65	,	,	PUNCT
ijtc-682	71	66	harjo	harjo	NOUN
ijtc-682	71	67	,	,	PUNCT
ijtc-682	71	68	and	and	CCONJ
ijtc-682	71	69	fahriah	fahriah	VERB
ijtc-682	71	70	301	301	NUM
ijtc-682	71	71	|	|	ADV
ijtc-682	71	72	ilomata	ilomata	PROPN
ijtc-682	71	73	international	international	ADJ
ijtc-682	71	74	journal	journal	NOUN
ijtc-682	71	75	of	of	ADP
ijtc-682	71	76	tax	tax	PROPN
ijtc-682	71	77	&	&	CCONJ
ijtc-682	71	78	accounting	accounting	PROPN
ijtc-682	71	79	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	71	80	f.	f.	PROPN
ijtc-682	71	81	tax	tax	NOUN
ijtc-682	71	82	objections	objection	NOUN
ijtc-682	71	83	tax	tax	NOUN
ijtc-682	71	84	objection	objection	NOUN
ijtc-682	71	85	is	be	AUX
ijtc-682	71	86	the	the	DET
ijtc-682	71	87	way	way	NOUN
ijtc-682	71	88	taken	take	VERB
ijtc-682	71	89	by	by	ADP
ijtc-682	71	90	a	a	DET
ijtc-682	71	91	taxpayer	taxpayer	NOUN
ijtc-682	71	92	if	if	SCONJ
ijtc-682	71	93	he	he	PRON
ijtc-682	71	94	is	be	AUX
ijtc-682	71	95	not	not	PART
ijtc-682	71	96	/	/	SYM
ijtc-682	71	97	dissatisfied	dissatisfied	ADJ
ijtc-682	71	98	with	with	ADP
ijtc-682	71	99	a	a	DET
ijtc-682	71	100	tax	tax	NOUN
ijtc-682	71	101	provision	provision	NOUN
ijtc-682	71	102	imposed	impose	VERB
ijtc-682	71	103	on	on	ADP
ijtc-682	71	104	him	he	PRON
ijtc-682	71	105	or	or	CCONJ
ijtc-682	71	106	for	for	ADP
ijtc-682	71	107	withholding	withholding	NOUN
ijtc-682	71	108	/	/	SYM
ijtc-682	71	109	collection	collection	NOUN
ijtc-682	71	110	by	by	ADP
ijtc-682	71	111	a	a	DET
ijtc-682	71	112	third	third	ADJ
ijtc-682	71	113	party	party	NOUN
ijtc-682	71	114	.	.	PUNCT
ijtc-682	72	1	the	the	DET
ijtc-682	72	2	legal	legal	ADJ
ijtc-682	72	3	basis	basis	NOUN
ijtc-682	72	4	for	for	ADP
ijtc-682	72	5	tax	tax	NOUN
ijtc-682	72	6	objections	objection	NOUN
ijtc-682	72	7	is	be	AUX
ijtc-682	72	8	article	article	NOUN
ijtc-682	72	9	25	25	NUM
ijtc-682	72	10	and	and	CCONJ
ijtc-682	72	11	article	article	NOUN
ijtc-682	72	12	26	26	NUM
ijtc-682	72	13	and	and	CCONJ
ijtc-682	72	14	many	many	ADJ
ijtc-682	72	15	more	more	ADJ
ijtc-682	72	16	legal	legal	ADJ
ijtc-682	72	17	bases	basis	NOUN
ijtc-682	72	18	for	for	ADP
ijtc-682	72	19	tax	tax	NOUN
ijtc-682	72	20	objections	objection	NOUN
ijtc-682	72	21	are	be	AUX
ijtc-682	72	22	listed	list	VERB
ijtc-682	72	23	in	in	ADP
ijtc-682	72	24	other	other	ADJ
ijtc-682	72	25	laws	law	NOUN
ijtc-682	72	26	.	.	PUNCT
ijtc-682	73	1	g.	g.	NOUN
ijtc-682	73	2	e	e	NOUN
ijtc-682	73	3	-	-	NOUN
ijtc-682	73	4	objection	objection	NOUN
ijtc-682	73	5	e	e	NOUN
ijtc-682	73	6	-	-	NOUN
ijtc-682	73	7	objection	objection	NOUN
ijtc-682	73	8	is	be	AUX
ijtc-682	73	9	an	an	DET
ijtc-682	73	10	electronic	electronic	ADJ
ijtc-682	73	11	submission	submission	NOUN
ijtc-682	73	12	of	of	ADP
ijtc-682	73	13	a	a	DET
ijtc-682	73	14	letter	letter	NOUN
ijtc-682	73	15	of	of	ADP
ijtc-682	73	16	objection	objection	NOUN
ijtc-682	73	17	available	available	ADJ
ijtc-682	73	18	on	on	ADP
ijtc-682	73	19	the	the	DET
ijtc-682	73	20	djponline.pajak.go.id	djponline.pajak.go.id	PROPN
ijtc-682	73	21	website	website	NOUN
ijtc-682	73	22	.	.	PUNCT
ijtc-682	74	1	conceptual	conceptual	ADJ
ijtc-682	74	2	framework	framework	NOUN
ijtc-682	74	3	in	in	ADP
ijtc-682	74	4	this	this	DET
ijtc-682	74	5	concept	concept	NOUN
ijtc-682	74	6	,	,	PUNCT
ijtc-682	74	7	the	the	DET
ijtc-682	74	8	author	author	NOUN
ijtc-682	74	9	processes	process	VERB
ijtc-682	74	10	a	a	DET
ijtc-682	74	11	framework	framework	NOUN
ijtc-682	74	12	in	in	ADP
ijtc-682	74	13	the	the	DET
ijtc-682	74	14	form	form	NOUN
ijtc-682	74	15	of	of	ADP
ijtc-682	74	16	policy	policy	NOUN
ijtc-682	74	17	effectiveness	effectiveness	NOUN
ijtc-682	74	18	has	have	VERB
ijtc-682	74	19	4	4	NUM
ijtc-682	74	20	(	(	PUNCT
ijtc-682	74	21	four	four	NUM
ijtc-682	74	22	)	)	PUNCT
ijtc-682	74	23	to	to	PART
ijtc-682	74	24	measure	measure	VERB
ijtc-682	74	25	policy	policy	NOUN
ijtc-682	74	26	effectiveness	effectiveness	NOUN
ijtc-682	74	27	according	accord	VERB
ijtc-682	74	28	to	to	ADP
ijtc-682	74	29	campbell	campbell	PROPN
ijtc-682	74	30	in	in	ADP
ijtc-682	74	31	saragih	saragih	PROPN
ijtc-682	74	32	(	(	PUNCT
ijtc-682	74	33	2017)(rex	2017)(rex	NUM
ijtc-682	74	34	&	&	CCONJ
ijtc-682	74	35	campbell	campbell	PROPN
ijtc-682	74	36	,	,	PUNCT
ijtc-682	74	37	2022	2022	NUM
ijtc-682	74	38	)	)	PUNCT
ijtc-682	74	39	as	as	SCONJ
ijtc-682	74	40	follows	follow	VERB
ijtc-682	74	41	:	:	PUNCT
ijtc-682	74	42	1	1	X
ijtc-682	74	43	.	.	PUNCT
ijtc-682	75	1	the	the	DET
ijtc-682	75	2	success	success	NOUN
ijtc-682	75	3	of	of	ADP
ijtc-682	75	4	the	the	DET
ijtc-682	75	5	program	program	NOUN
ijtc-682	75	6	,	,	PUNCT
ijtc-682	75	7	which	which	PRON
ijtc-682	75	8	is	be	AUX
ijtc-682	75	9	researched	research	VERB
ijtc-682	75	10	in	in	ADP
ijtc-682	75	11	this	this	DET
ijtc-682	75	12	case	case	NOUN
ijtc-682	75	13	from	from	ADP
ijtc-682	75	14	the	the	DET
ijtc-682	75	15	effectiveness	effectiveness	NOUN
ijtc-682	75	16	of	of	ADP
ijtc-682	75	17	the	the	DET
ijtc-682	75	18	program	program	NOUN
ijtc-682	75	19	that	that	PRON
ijtc-682	75	20	can	can	AUX
ijtc-682	75	21	be	be	AUX
ijtc-682	75	22	run	run	VERB
ijtc-682	75	23	with	with	ADP
ijtc-682	75	24	operational	operational	ADJ
ijtc-682	75	25	capabilities	capability	NOUN
ijtc-682	75	26	in	in	ADP
ijtc-682	75	27	implementing	implement	VERB
ijtc-682	75	28	the	the	DET
ijtc-682	75	29	program	program	NOUN
ijtc-682	75	30	how	how	SCONJ
ijtc-682	75	31	the	the	DET
ijtc-682	75	32	program	program	NOUN
ijtc-682	75	33	is	be	AUX
ijtc-682	75	34	successful	successful	ADJ
ijtc-682	75	35	,	,	PUNCT
ijtc-682	75	36	with	with	ADP
ijtc-682	75	37	the	the	DET
ijtc-682	75	38	effectiveness	effectiveness	NOUN
ijtc-682	75	39	of	of	ADP
ijtc-682	75	40	the	the	DET
ijtc-682	75	41	e	e	NOUN
ijtc-682	75	42	-	-	ADJ
ijtc-682	75	43	objection	objection	ADJ
ijtc-682	75	44	feature	feature	NOUN
ijtc-682	75	45	to	to	PART
ijtc-682	75	46	improve	improve	VERB
ijtc-682	75	47	employee	employee	NOUN
ijtc-682	75	48	performance	performance	NOUN
ijtc-682	75	49	at	at	ADP
ijtc-682	75	50	the	the	DET
ijtc-682	75	51	cibitung	cibitung	ADJ
ijtc-682	75	52	primary	primary	ADJ
ijtc-682	75	53	tax	tax	NOUN
ijtc-682	75	54	service	service	NOUN
ijtc-682	75	55	office	office	NOUN
ijtc-682	75	56	and	and	CCONJ
ijtc-682	75	57	make	make	VERB
ijtc-682	75	58	it	it	PRON
ijtc-682	75	59	easier	easy	ADJ
ijtc-682	75	60	for	for	SCONJ
ijtc-682	75	61	taxpayers	taxpayer	NOUN
ijtc-682	75	62	to	to	PART
ijtc-682	75	63	submit	submit	VERB
ijtc-682	75	64	objection	objection	NOUN
ijtc-682	75	65	letters	letter	NOUN
ijtc-682	75	66	online	online	ADV
ijtc-682	75	67	.	.	PUNCT
ijtc-682	76	1	2	2	X
ijtc-682	76	2	.	.	X
ijtc-682	76	3	the	the	DET
ijtc-682	76	4	success	success	NOUN
ijtc-682	76	5	of	of	ADP
ijtc-682	76	6	the	the	DET
ijtc-682	76	7	target/	target/	NUM
ijtc-682	76	8	target	target	NOUN
ijtc-682	76	9	,	,	PUNCT
ijtc-682	76	10	which	which	PRON
ijtc-682	76	11	is	be	AUX
ijtc-682	76	12	studied	study	VERB
ijtc-682	76	13	in	in	ADP
ijtc-682	76	14	this	this	DET
ijtc-682	76	15	case	case	NOUN
ijtc-682	76	16	is	be	AUX
ijtc-682	76	17	the	the	DET
ijtc-682	76	18	realization	realization	NOUN
ijtc-682	76	19	of	of	ADP
ijtc-682	76	20	an	an	DET
ijtc-682	76	21	action	action	NOUN
ijtc-682	76	22	,	,	PUNCT
ijtc-682	76	23	especially	especially	ADV
ijtc-682	76	24	within	within	ADP
ijtc-682	76	25	the	the	DET
ijtc-682	76	26	directorate	directorate	ADJ
ijtc-682	76	27	general	general	NOUN
ijtc-682	76	28	of	of	ADP
ijtc-682	76	29	taxation	taxation	NOUN
ijtc-682	76	30	with	with	ADP
ijtc-682	76	31	one	one	NUM
ijtc-682	76	32	of	of	ADP
ijtc-682	76	33	them	they	PRON
ijtc-682	76	34	conducting	conduct	VERB
ijtc-682	76	35	an	an	DET
ijtc-682	76	36	application	application	NOUN
ijtc-682	76	37	,	,	PUNCT
ijtc-682	76	38	one	one	NUM
ijtc-682	76	39	of	of	ADP
ijtc-682	76	40	the	the	DET
ijtc-682	76	41	implementations	implementation	NOUN
ijtc-682	76	42	is	be	AUX
ijtc-682	76	43	the	the	DET
ijtc-682	76	44	e	e	NOUN
ijtc-682	76	45	-	-	NOUN
ijtc-682	76	46	objection	objection	ADJ
ijtc-682	76	47	service	service	NOUN
ijtc-682	76	48	feature	feature	NOUN
ijtc-682	76	49	which	which	PRON
ijtc-682	76	50	came	come	VERB
ijtc-682	76	51	into	into	ADP
ijtc-682	76	52	effect	effect	NOUN
ijtc-682	76	53	on	on	ADP
ijtc-682	76	54	august	august	PROPN
ijtc-682	76	55	1	1	NUM
ijtc-682	76	56	,	,	PUNCT
ijtc-682	76	57	2020	2020	NUM
ijtc-682	76	58	.	.	PUNCT
ijtc-682	77	1	3	3	X
ijtc-682	77	2	.	.	X
ijtc-682	77	3	program	program	NOUN
ijtc-682	77	4	satisfaction	satisfaction	NOUN
ijtc-682	77	5	,	,	PUNCT
ijtc-682	77	6	which	which	PRON
ijtc-682	77	7	is	be	AUX
ijtc-682	77	8	studied	study	VERB
ijtc-682	77	9	in	in	ADP
ijtc-682	77	10	this	this	DET
ijtc-682	77	11	case	case	NOUN
ijtc-682	77	12	is	be	AUX
ijtc-682	77	13	towards	towards	ADP
ijtc-682	77	14	the	the	DET
ijtc-682	77	15	e	e	NOUN
ijtc-682	77	16	-	-	NOUN
ijtc-682	77	17	objection	objection	ADJ
ijtc-682	77	18	service	service	NOUN
ijtc-682	77	19	feature	feature	NOUN
ijtc-682	77	20	program	program	NOUN
ijtc-682	77	21	the	the	DET
ijtc-682	77	22	results	result	NOUN
ijtc-682	77	23	of	of	ADP
ijtc-682	77	24	the	the	DET
ijtc-682	77	25	author	author	NOUN
ijtc-682	77	26	's	's	PART
ijtc-682	77	27	interview	interview	NOUN
ijtc-682	77	28	with	with	ADP
ijtc-682	77	29	several	several	ADJ
ijtc-682	77	30	informants	informant	NOUN
ijtc-682	77	31	can	can	AUX
ijtc-682	77	32	be	be	AUX
ijtc-682	77	33	drawn	draw	VERB
ijtc-682	77	34	conclusions	conclusion	NOUN
ijtc-682	77	35	the	the	DET
ijtc-682	77	36	service	service	NOUN
ijtc-682	77	37	product	product	NOUN
ijtc-682	77	38	from	from	ADP
ijtc-682	77	39	the	the	DET
ijtc-682	77	40	e	e	NOUN
ijtc-682	77	41	-	-	NOUN
ijtc-682	77	42	objection	objection	ADJ
ijtc-682	77	43	service	service	NOUN
ijtc-682	77	44	feature	feature	NOUN
ijtc-682	77	45	is	be	AUX
ijtc-682	77	46	intended	intend	VERB
ijtc-682	77	47	to	to	PART
ijtc-682	77	48	provide	provide	VERB
ijtc-682	77	49	services	service	NOUN
ijtc-682	77	50	electronically	electronically	ADV
ijtc-682	77	51	to	to	PART
ijtc-682	77	52	improve	improve	VERB
ijtc-682	77	53	the	the	DET
ijtc-682	77	54	effectiveness	effectiveness	NOUN
ijtc-682	77	55	and	and	CCONJ
ijtc-682	77	56	efficiency	efficiency	NOUN
ijtc-682	77	57	of	of	ADP
ijtc-682	77	58	delivering	deliver	VERB
ijtc-682	77	59	objection	objection	NOUN
ijtc-682	77	60	letters	letter	NOUN
ijtc-682	77	61	online	online	ADV
ijtc-682	77	62	,	,	PUNCT
ijtc-682	77	63	this	this	DET
ijtc-682	77	64	service	service	NOUN
ijtc-682	77	65	feature	feature	NOUN
ijtc-682	77	66	produces	produce	VERB
ijtc-682	77	67	a	a	DET
ijtc-682	77	68	good	good	ADJ
ijtc-682	77	69	service	service	NOUN
ijtc-682	77	70	product	product	NOUN
ijtc-682	77	71	and	and	CCONJ
ijtc-682	77	72	there	there	PRON
ijtc-682	77	73	are	be	VERB
ijtc-682	77	74	no	no	DET
ijtc-682	77	75	obstacles	obstacle	NOUN
ijtc-682	77	76	related	relate	VERB
ijtc-682	77	77	to	to	ADP
ijtc-682	77	78	the	the	DET
ijtc-682	77	79	satisfaction	satisfaction	NOUN
ijtc-682	77	80	of	of	ADP
ijtc-682	77	81	the	the	DET
ijtc-682	77	82	e	e	NOUN
ijtc-682	77	83	-	-	NOUN
ijtc-682	77	84	objection	objection	ADJ
ijtc-682	77	85	service	service	NOUN
ijtc-682	77	86	program	program	NOUN
ijtc-682	77	87	only	only	ADV
ijtc-682	77	88	features	feature	VERB
ijtc-682	77	89	e	e	NOUN
ijtc-682	77	90	-	-	NOUN
ijtc-682	77	91	objection	objection	ADJ
ijtc-682	77	92	services	service	NOUN
ijtc-682	77	93	are	be	AUX
ijtc-682	77	94	still	still	ADV
ijtc-682	77	95	limited	limited	ADJ
ijtc-682	77	96	,	,	PUNCT
ijtc-682	77	97	only	only	ADV
ijtc-682	77	98	for	for	ADP
ijtc-682	77	99	filing	file	VERB
ijtc-682	77	100	tax	tax	NOUN
ijtc-682	77	101	decree	decree	NOUN
ijtc-682	77	102	objections	objection	NOUN
ijtc-682	77	103	and	and	CCONJ
ijtc-682	77	104	not	not	PART
ijtc-682	77	105	many	many	ADJ
ijtc-682	77	106	have	have	AUX
ijtc-682	77	107	used	use	VERB
ijtc-682	77	108	them	they	PRON
ijtc-682	77	109	.	.	PUNCT
ijtc-682	78	1	4	4	X
ijtc-682	78	2	.	.	X
ijtc-682	78	3	the	the	DET
ijtc-682	78	4	achievement	achievement	NOUN
ijtc-682	78	5	of	of	ADP
ijtc-682	78	6	the	the	DET
ijtc-682	78	7	overall	overall	ADJ
ijtc-682	78	8	goal	goal	NOUN
ijtc-682	78	9	,	,	PUNCT
ijtc-682	78	10	which	which	PRON
ijtc-682	78	11	is	be	AUX
ijtc-682	78	12	studied	study	VERB
ijtc-682	78	13	in	in	ADP
ijtc-682	78	14	this	this	DET
ijtc-682	78	15	case	case	NOUN
ijtc-682	78	16	is	be	AUX
ijtc-682	78	17	the	the	DET
ijtc-682	78	18	achievement	achievement	NOUN
ijtc-682	78	19	of	of	ADP
ijtc-682	78	20	the	the	DET
ijtc-682	78	21	overall	overall	ADJ
ijtc-682	78	22	goal	goal	NOUN
ijtc-682	78	23	of	of	ADP
ijtc-682	78	24	this	this	DET
ijtc-682	78	25	feature	feature	NOUN
ijtc-682	78	26	of	of	ADP
ijtc-682	78	27	the	the	DET
ijtc-682	78	28	e	e	NOUN
ijtc-682	78	29	-	-	NOUN
ijtc-682	78	30	objection	objection	NOUN
ijtc-682	78	31	service	service	NOUN
ijtc-682	78	32	,	,	PUNCT
ijtc-682	78	33	judging	judge	VERB
ijtc-682	78	34	from	from	ADP
ijtc-682	78	35	the	the	DET
ijtc-682	78	36	results	result	NOUN
ijtc-682	78	37	of	of	ADP
ijtc-682	78	38	the	the	DET
ijtc-682	78	39	author	author	NOUN
ijtc-682	78	40	's	's	PART
ijtc-682	78	41	interviews	interview	NOUN
ijtc-682	78	42	with	with	ADP
ijtc-682	78	43	several	several	ADJ
ijtc-682	78	44	informants	informant	NOUN
ijtc-682	78	45	(	(	PUNCT
ijtc-682	78	46	officers	officer	NOUN
ijtc-682	78	47	and	and	CCONJ
ijtc-682	78	48	taxpayers	taxpayer	NOUN
ijtc-682	78	49	)	)	PUNCT
ijtc-682	78	50	.	.	PUNCT
ijtc-682	79	1	method	method	VERB
ijtc-682	79	2	this	this	DET
ijtc-682	79	3	research	research	NOUN
ijtc-682	79	4	uses	use	VERB
ijtc-682	79	5	a	a	DET
ijtc-682	79	6	qualitative	qualitative	ADJ
ijtc-682	79	7	approach	approach	NOUN
ijtc-682	79	8	with	with	ADP
ijtc-682	79	9	data	datum	NOUN
ijtc-682	79	10	collection	collection	NOUN
ijtc-682	79	11	techniques	technique	NOUN
ijtc-682	79	12	(	(	PUNCT
ijtc-682	79	13	moleong	moleong	PROPN
ijtc-682	79	14	&	&	CCONJ
ijtc-682	79	15	j.	j.	PROPN
ijtc-682	79	16	,	,	PUNCT
ijtc-682	79	17	2014)using	2014)use	VERB
ijtc-682	79	18	in	in	ADP
ijtc-682	79	19	-	-	PUNCT
ijtc-682	79	20	depth	depth	NOUN
ijtc-682	79	21	observations	observation	NOUN
ijtc-682	79	22	and	and	CCONJ
ijtc-682	79	23	interviews	interview	NOUN
ijtc-682	79	24	with	with	ADP
ijtc-682	79	25	informants	informant	NOUN
ijtc-682	79	26	including	include	VERB
ijtc-682	79	27	staff	staff	NOUN
ijtc-682	79	28	of	of	ADP
ijtc-682	79	29	the	the	DET
ijtc-682	79	30	kpp	kpp	PROPN
ijtc-682	79	31	pratama	pratama	NOUN
ijtc-682	79	32	cibitung	cibitung	NOUN
ijtc-682	79	33	secretariat	secretariat	PROPN
ijtc-682	79	34	,	,	PUNCT
ijtc-682	79	35	staff	staff	NOUN
ijtc-682	79	36	of	of	ADP
ijtc-682	79	37	the	the	DET
ijtc-682	79	38	west	west	PROPN
ijtc-682	79	39	java	java	PROPN
ijtc-682	79	40	djp	djp	PROPN
ijtc-682	79	41	regional	regional	PROPN
ijtc-682	79	42	secretariat	secretariat	PROPN
ijtc-682	79	43	ii	ii	PROPN
ijtc-682	79	44	,	,	PUNCT
ijtc-682	79	45	academics	academic	NOUN
ijtc-682	79	46	and	and	CCONJ
ijtc-682	79	47	taxpayers	taxpayer	NOUN
ijtc-682	79	48	of	of	ADP
ijtc-682	79	49	kpp	kpp	PROPN
ijtc-682	79	50	pratama	pratama	NOUN
ijtc-682	79	51	cibitung	cibitung	NOUN
ijtc-682	79	52	(	(	PUNCT
ijtc-682	79	53	suci	suci	ADJ
ijtc-682	79	54	,	,	PUNCT
ijtc-682	79	55	2013	2013	NUM
ijtc-682	79	56	)	)	PUNCT
ijtc-682	79	57	.	.	PUNCT
ijtc-682	80	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	80	2	analysis	analysis	NOUN
ijtc-682	80	3	of	of	ADP
ijtc-682	80	4	the	the	DET
ijtc-682	80	5	effectiveness	effectiveness	NOUN
ijtc-682	80	6	of	of	ADP
ijtc-682	80	7	e	e	NOUN
ijtc-682	80	8	-	-	NOUN
ijtc-682	80	9	objection	objection	NOUN
ijtc-682	80	10	in	in	ADP
ijtc-682	80	11	making	make	VERB
ijtc-682	80	12	it	it	PRON
ijtc-682	80	13	easier	easy	ADJ
ijtc-682	80	14	for	for	ADP
ijtc-682	80	15	officers	officer	NOUN
ijtc-682	80	16	and	and	CCONJ
ijtc-682	80	17	taxpayers	taxpayer	NOUN
ijtc-682	80	18	during	during	ADP
ijtc-682	80	19	the	the	DET
ijtc-682	80	20	covid-19	covid-19	PROPN
ijtc-682	80	21	pandemic	pandemic	NOUN
ijtc-682	80	22	at	at	ADP
ijtc-682	80	23	the	the	DET
ijtc-682	80	24	cibitung	cibitung	ADJ
ijtc-682	80	25	primary	primary	ADJ
ijtc-682	80	26	tax	tax	NOUN
ijtc-682	80	27	service	service	NOUN
ijtc-682	80	28	office	office	NOUN
ijtc-682	80	29	irawati	irawati	NOUN
ijtc-682	80	30	,	,	PUNCT
ijtc-682	80	31	sitinjak	sitinjak	PROPN
ijtc-682	80	32	,	,	PUNCT
ijtc-682	80	33	harjo	harjo	NOUN
ijtc-682	80	34	,	,	PUNCT
ijtc-682	80	35	and	and	CCONJ
ijtc-682	80	36	fahriah	fahriah	VERB
ijtc-682	80	37	302	302	NUM
ijtc-682	80	38	|	|	CCONJ
ijtc-682	80	39	ilomata	ilomata	NOUN
ijtc-682	80	40	international	international	ADJ
ijtc-682	80	41	journal	journal	NOUN
ijtc-682	80	42	of	of	ADP
ijtc-682	80	43	tax	tax	PROPN
ijtc-682	80	44	&	&	CCONJ
ijtc-682	80	45	accounting	accounting	NOUN
ijtc-682	80	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	80	47	until	until	ADP
ijtc-682	80	48	now	now	ADV
ijtc-682	80	49	,	,	PUNCT
ijtc-682	80	50	there	there	PRON
ijtc-682	80	51	has	have	AUX
ijtc-682	80	52	been	be	AUX
ijtc-682	80	53	no	no	DET
ijtc-682	80	54	research	research	NOUN
ijtc-682	80	55	that	that	PRON
ijtc-682	80	56	discusses	discuss	VERB
ijtc-682	80	57	the	the	DET
ijtc-682	80	58	analysis	analysis	NOUN
ijtc-682	80	59	of	of	ADP
ijtc-682	80	60	the	the	DET
ijtc-682	80	61	effectiveness	effectiveness	NOUN
ijtc-682	80	62	of	of	ADP
ijtc-682	80	63	eobjection	eobjection	NOUN
ijtc-682	80	64	in	in	ADP
ijtc-682	80	65	making	make	VERB
ijtc-682	80	66	it	it	PRON
ijtc-682	80	67	easier	easy	ADJ
ijtc-682	80	68	for	for	ADP
ijtc-682	80	69	officers	officer	NOUN
ijtc-682	80	70	and	and	CCONJ
ijtc-682	80	71	taxpayers	taxpayer	NOUN
ijtc-682	80	72	during	during	ADP
ijtc-682	80	73	the	the	DET
ijtc-682	80	74	covid-19	covid-19	PROPN
ijtc-682	80	75	pandemic	pandemic	NOUN
ijtc-682	80	76	at	at	ADP
ijtc-682	80	77	the	the	DET
ijtc-682	80	78	cibitung	cibitung	ADJ
ijtc-682	80	79	primary	primary	ADJ
ijtc-682	80	80	tax	tax	NOUN
ijtc-682	80	81	service	service	NOUN
ijtc-682	80	82	office	office	NOUN
ijtc-682	80	83	.	.	PUNCT
ijtc-682	81	1	so	so	ADV
ijtc-682	81	2	it	it	PRON
ijtc-682	81	3	is	be	AUX
ijtc-682	81	4	hoped	hope	VERB
ijtc-682	81	5	that	that	SCONJ
ijtc-682	81	6	the	the	DET
ijtc-682	81	7	results	result	NOUN
ijtc-682	81	8	of	of	ADP
ijtc-682	81	9	the	the	DET
ijtc-682	81	10	author	author	NOUN
ijtc-682	81	11	's	's	PART
ijtc-682	81	12	research	research	NOUN
ijtc-682	81	13	will	will	AUX
ijtc-682	81	14	be	be	AUX
ijtc-682	81	15	constructive	constructive	ADJ
ijtc-682	81	16	input	input	NOUN
ijtc-682	81	17	and	and	CCONJ
ijtc-682	81	18	can	can	AUX
ijtc-682	81	19	make	make	VERB
ijtc-682	81	20	it	it	PRON
ijtc-682	81	21	easier	easy	ADJ
ijtc-682	81	22	for	for	ADP
ijtc-682	81	23	taxpayers	taxpayer	NOUN
ijtc-682	81	24	who	who	PRON
ijtc-682	81	25	want	want	VERB
ijtc-682	81	26	to	to	PART
ijtc-682	81	27	submit	submit	VERB
ijtc-682	81	28	a	a	DET
ijtc-682	81	29	tax	tax	NOUN
ijtc-682	81	30	objection	objection	NOUN
ijtc-682	81	31	letter	letter	NOUN
ijtc-682	81	32	through	through	ADP
ijtc-682	81	33	e	e	NOUN
ijtc-682	81	34	-	-	NOUN
ijtc-682	81	35	objection	objection	NOUN
ijtc-682	81	36	.	.	PUNCT
ijtc-682	82	1	according	accord	VERB
ijtc-682	82	2	to	to	ADP
ijtc-682	82	3	miles	mile	NOUN
ijtc-682	82	4	and	and	CCONJ
ijtc-682	82	5	huberman	huberman	NOUN
ijtc-682	82	6	in(sugiyono	in(sugiyono	PROPN
ijtc-682	82	7	,	,	PUNCT
ijtc-682	82	8	2020	2020	NUM
ijtc-682	82	9	)	)	PUNCT
ijtc-682	82	10	stated	state	VERB
ijtc-682	82	11	that	that	SCONJ
ijtc-682	82	12	"	"	PUNCT
ijtc-682	82	13	activities	activity	NOUN
ijtc-682	82	14	in	in	ADP
ijtc-682	82	15	qualitative	qualitative	ADJ
ijtc-682	82	16	data	datum	NOUN
ijtc-682	82	17	analysis	analysis	NOUN
ijtc-682	82	18	are	be	AUX
ijtc-682	82	19	carried	carry	VERB
ijtc-682	82	20	out	out	ADP
ijtc-682	82	21	continuously	continuously	ADV
ijtc-682	82	22	until	until	ADP
ijtc-682	82	23	complete	complete	ADJ
ijtc-682	82	24	so	so	SCONJ
ijtc-682	82	25	that	that	SCONJ
ijtc-682	82	26	the	the	DET
ijtc-682	82	27	data	datum	NOUN
ijtc-682	82	28	is	be	AUX
ijtc-682	82	29	saturated	saturate	VERB
ijtc-682	82	30	"	"	PUNCT
ijtc-682	82	31	.	.	PUNCT
ijtc-682	83	1	result	result	NOUN
ijtc-682	83	2	and	and	CCONJ
ijtc-682	83	3	discussion	discussion	NOUN
ijtc-682	83	4	table	table	NOUN
ijtc-682	83	5	5	5	NUM
ijtc-682	83	6	informant	informant	NOUN
ijtc-682	83	7	data	datum	NOUN
ijtc-682	83	8	based	base	VERB
ijtc-682	83	9	on	on	ADP
ijtc-682	83	10	primary	primary	ADJ
ijtc-682	83	11	data	datum	NOUN
ijtc-682	83	12	(	(	PUNCT
ijtc-682	83	13	interviews	interview	NOUN
ijtc-682	83	14	)	)	PUNCT
ijtc-682	83	15	that	that	SCONJ
ijtc-682	83	16	the	the	DET
ijtc-682	83	17	author	author	NOUN
ijtc-682	83	18	has	have	AUX
ijtc-682	83	19	conducted	conduct	VERB
ijtc-682	83	20	to	to	PART
ijtc-682	83	21	obtain	obtain	VERB
ijtc-682	83	22	and	and	CCONJ
ijtc-682	83	23	collect	collect	VERB
ijtc-682	83	24	more	more	ADV
ijtc-682	83	25	accurate	accurate	ADJ
ijtc-682	83	26	data	datum	NOUN
ijtc-682	83	27	and	and	CCONJ
ijtc-682	83	28	secondary	secondary	ADJ
ijtc-682	83	29	data	datum	NOUN
ijtc-682	83	30	in	in	ADP
ijtc-682	83	31	the	the	DET
ijtc-682	83	32	form	form	NOUN
ijtc-682	83	33	of	of	ADP
ijtc-682	83	34	documentation	documentation	NOUN
ijtc-682	83	35	related	relate	VERB
ijtc-682	83	36	to	to	ADP
ijtc-682	83	37	the	the	DET
ijtc-682	83	38	analysis	analysis	NOUN
ijtc-682	83	39	of	of	ADP
ijtc-682	83	40	the	the	DET
ijtc-682	83	41	effectiveness	effectiveness	NOUN
ijtc-682	83	42	of	of	ADP
ijtc-682	83	43	e	e	NOUN
ijtc-682	83	44	-	-	NOUN
ijtc-682	83	45	objection	objection	NOUN
ijtc-682	83	46	in	in	ADP
ijtc-682	83	47	making	make	VERB
ijtc-682	83	48	it	it	PRON
ijtc-682	83	49	easier	easy	ADJ
ijtc-682	83	50	for	for	ADP
ijtc-682	83	51	officers	officer	NOUN
ijtc-682	83	52	and	and	CCONJ
ijtc-682	83	53	taxpayers	taxpayer	NOUN
ijtc-682	83	54	during	during	ADP
ijtc-682	83	55	the	the	DET
ijtc-682	83	56	covid19	covid19	NOUN
ijtc-682	83	57	pandemic	pandemic	ADJ
ijtc-682	83	58	(	(	PUNCT
ijtc-682	83	59	2020	2020	NUM
ijtc-682	83	60	-	-	SYM
ijtc-682	83	61	2021	2021	NUM
ijtc-682	83	62	)	)	PUNCT
ijtc-682	83	63	at	at	ADP
ijtc-682	83	64	the	the	DET
ijtc-682	83	65	cibitung	cibitung	ADJ
ijtc-682	83	66	primary	primary	ADJ
ijtc-682	83	67	tax	tax	NOUN
ijtc-682	83	68	service	service	NOUN
ijtc-682	83	69	office	office	NOUN
ijtc-682	83	70	.	.	PUNCT
ijtc-682	84	1	according	accord	VERB
ijtc-682	84	2	to	to	ADP
ijtc-682	84	3	mahmudi	mahmudi	PROPN
ijtc-682	84	4	(	(	PUNCT
ijtc-682	84	5	2010	2010	NUM
ijtc-682	84	6	:	:	PUNCT
ijtc-682	84	7	143	143	NUM
ijtc-682	84	8	):	):	PUNCT
ijtc-682	84	9	"	"	PUNCT
ijtc-682	84	10	effectiveness	effectiveness	NOUN
ijtc-682	84	11	is	be	AUX
ijtc-682	84	12	the	the	DET
ijtc-682	84	13	relationship	relationship	NOUN
ijtc-682	84	14	between	between	ADP
ijtc-682	84	15	output	output	NOUN
ijtc-682	84	16	and	and	CCONJ
ijtc-682	84	17	the	the	DET
ijtc-682	84	18	goal	goal	NOUN
ijtc-682	84	19	or	or	CCONJ
ijtc-682	84	20	objectives	objective	NOUN
ijtc-682	84	21	to	to	PART
ijtc-682	84	22	be	be	AUX
ijtc-682	84	23	achieved	achieve	VERB
ijtc-682	84	24	.	.	PUNCT
ijtc-682	85	1	it	it	PRON
ijtc-682	85	2	is	be	AUX
ijtc-682	85	3	said	say	VERB
ijtc-682	85	4	to	to	PART
ijtc-682	85	5	be	be	AUX
ijtc-682	85	6	effective	effective	ADJ
ijtc-682	85	7	if	if	SCONJ
ijtc-682	85	8	the	the	DET
ijtc-682	85	9	process	process	NOUN
ijtc-682	85	10	of	of	ADP
ijtc-682	85	11	activities	activity	NOUN
ijtc-682	85	12	achieves	achieve	VERB
ijtc-682	85	13	the	the	DET
ijtc-682	85	14	goals	goal	NOUN
ijtc-682	85	15	and	and	CCONJ
ijtc-682	85	16	objectives	objective	NOUN
ijtc-682	85	17	of	of	ADP
ijtc-682	85	18	the	the	DET
ijtc-682	85	19	end	end	NOUN
ijtc-682	85	20	of	of	ADP
ijtc-682	85	21	the	the	DET
ijtc-682	85	22	policy	policy	NOUN
ijtc-682	85	23	"	"	PUNCT
ijtc-682	85	24	.	.	PUNCT
ijtc-682	86	1	therefore	therefore	ADV
ijtc-682	86	2	,	,	PUNCT
ijtc-682	86	3	the	the	DET
ijtc-682	86	4	e	e	NOUN
ijtc-682	86	5	-	-	NOUN
ijtc-682	86	6	objection	objection	NOUN
ijtc-682	86	7	in	in	ADP
ijtc-682	86	8	making	make	VERB
ijtc-682	86	9	it	it	PRON
ijtc-682	86	10	easier	easy	ADJ
ijtc-682	86	11	for	for	SCONJ
ijtc-682	86	12	officers	officer	NOUN
ijtc-682	86	13	and	and	CCONJ
ijtc-682	86	14	taxpayers	taxpayer	NOUN
ijtc-682	86	15	during	during	ADP
ijtc-682	86	16	the	the	DET
ijtc-682	86	17	covid-19	covid-19	PROPN
ijtc-682	86	18	pandemic	pandemic	ADJ
ijtc-682	86	19	(	(	PUNCT
ijtc-682	86	20	2020	2020	NUM
ijtc-682	86	21	-	-	SYM
ijtc-682	86	22	2021	2021	NUM
ijtc-682	86	23	)	)	PUNCT
ijtc-682	86	24	at	at	ADP
ijtc-682	86	25	the	the	DET
ijtc-682	86	26	cibitung	cibitung	ADJ
ijtc-682	86	27	primary	primary	ADJ
ijtc-682	86	28	tax	tax	NOUN
ijtc-682	86	29	service	service	NOUN
ijtc-682	86	30	office	office	NOUN
ijtc-682	86	31	is	be	AUX
ijtc-682	86	32	said	say	VERB
ijtc-682	86	33	to	to	PART
ijtc-682	86	34	be	be	AUX
ijtc-682	86	35	effectively	effectively	ADV
ijtc-682	86	36	measured	measure	VERB
ijtc-682	86	37	by	by	ADP
ijtc-682	86	38	the	the	DET
ijtc-682	86	39	relationship	relationship	NOUN
ijtc-682	86	40	between	between	ADP
ijtc-682	86	41	outputs	output	NOUN
ijtc-682	86	42	and	and	CCONJ
ijtc-682	86	43	goals	goal	NOUN
ijtc-682	86	44	and	and	CCONJ
ijtc-682	86	45	objectives	objective	NOUN
ijtc-682	86	46	of	of	ADP
ijtc-682	86	47	the	the	DET
ijtc-682	86	48	eobjection	eobjection	NOUN
ijtc-682	86	49	program	program	NOUN
ijtc-682	86	50	.	.	PUNCT
ijtc-682	87	1	the	the	DET
ijtc-682	87	2	following	follow	VERB
ijtc-682	87	3	is	be	AUX
ijtc-682	87	4	data	datum	NOUN
ijtc-682	87	5	analysis	analysis	NOUN
ijtc-682	87	6	of	of	ADP
ijtc-682	87	7	data	datum	NOUN
ijtc-682	87	8	that	that	PRON
ijtc-682	87	9	has	have	AUX
ijtc-682	87	10	been	be	AUX
ijtc-682	87	11	found	find	VERB
ijtc-682	87	12	as	as	ADP
ijtc-682	87	13	a	a	DET
ijtc-682	87	14	result	result	NOUN
ijtc-682	87	15	of	of	ADP
ijtc-682	87	16	research	research	NOUN
ijtc-682	87	17	using	use	VERB
ijtc-682	87	18	data	datum	NOUN
ijtc-682	87	19	analysis	analysis	NOUN
ijtc-682	87	20	according	accord	VERB
ijtc-682	87	21	to	to	ADP
ijtc-682	87	22	campbell	campbell	PROPN
ijtc-682	87	23	j.p	j.p	PROPN
ijtc-682	87	24	in	in	ADP
ijtc-682	87	25	saragih	saragih	PROPN
ijtc-682	87	26	(	(	PUNCT
ijtc-682	87	27	2017	2017	NUM
ijtc-682	87	28	)	)	PUNCT
ijtc-682	87	29	that	that	SCONJ
ijtc-682	87	30	there	there	PRON
ijtc-682	87	31	are	be	VERB
ijtc-682	87	32	4	4	NUM
ijtc-682	87	33	elements	element	NOUN
ijtc-682	87	34	of	of	ADP
ijtc-682	87	35	measuring	measure	VERB
ijtc-682	87	36	effectiveness	effectiveness	NOUN
ijtc-682	87	37	in	in	ADP
ijtc-682	87	38	analyzing	analyze	VERB
ijtc-682	87	39	the	the	DET
ijtc-682	87	40	effectiveness	effectiveness	NOUN
ijtc-682	87	41	of	of	ADP
ijtc-682	87	42	e	e	NOUN
ijtc-682	87	43	-	-	NOUN
ijtc-682	87	44	objection	objection	NOUN
ijtc-682	87	45	effectiveness	effectiveness	NOUN
ijtc-682	87	46	analysis	analysis	NOUN
ijtc-682	87	47	in	in	ADP
ijtc-682	87	48	making	make	VERB
ijtc-682	87	49	it	it	PRON
ijtc-682	87	50	easier	easy	ADJ
ijtc-682	87	51	for	for	ADP
ijtc-682	87	52	officers	officer	NOUN
ijtc-682	87	53	and	and	CCONJ
ijtc-682	87	54	taxpayers	taxpayer	NOUN
ijtc-682	87	55	during	during	ADP
ijtc-682	87	56	the	the	DET
ijtc-682	87	57	covid-19	covid-19	PROPN
ijtc-682	87	58	pandemic	pandemic	ADJ
ijtc-682	87	59	(	(	PUNCT
ijtc-682	87	60	2020	2020	NUM
ijtc-682	87	61	-	-	SYM
ijtc-682	87	62	2021	2021	NUM
ijtc-682	87	63	)	)	PUNCT
ijtc-682	87	64	at	at	ADP
ijtc-682	87	65	the	the	DET
ijtc-682	87	66	cibitung	cibitung	ADJ
ijtc-682	87	67	primary	primary	ADJ
ijtc-682	87	68	tax	tax	NOUN
ijtc-682	87	69	service	service	NOUN
ijtc-682	87	70	office	office	NOUN
ijtc-682	87	71	as	as	SCONJ
ijtc-682	87	72	stated	state	VERB
ijtc-682	87	73	in	in	ADP
ijtc-682	87	74	the	the	DET
ijtc-682	87	75	conceptual	conceptual	ADJ
ijtc-682	87	76	model	model	NOUN
ijtc-682	87	77	that	that	PRON
ijtc-682	87	78	has	have	AUX
ijtc-682	87	79	been	be	AUX
ijtc-682	87	80	set	set	VERB
ijtc-682	87	81	:	:	PUNCT
ijtc-682	87	82	1	1	X
ijtc-682	87	83	.	.	X
ijtc-682	87	84	analysis	analysis	NOUN
ijtc-682	87	85	of	of	ADP
ijtc-682	87	86	taxpayers	taxpayer	NOUN
ijtc-682	87	87	'	'	PART
ijtc-682	87	88	understanding	understanding	NOUN
ijtc-682	87	89	at	at	ADP
ijtc-682	87	90	the	the	DET
ijtc-682	87	91	cibitung	cibitung	ADJ
ijtc-682	87	92	primary	primary	ADJ
ijtc-682	87	93	tax	tax	NOUN
ijtc-682	87	94	service	service	NOUN
ijtc-682	87	95	office	office	NOUN
ijtc-682	87	96	on	on	ADP
ijtc-682	87	97	eobjection	eobjection	NOUN
ijtc-682	87	98	.	.	PUNCT
ijtc-682	88	1	a.	a.	NOUN
ijtc-682	88	2	program	program	NOUN
ijtc-682	88	3	success	success	NOUN
ijtc-682	88	4	the	the	DET
ijtc-682	88	5	thing	thing	NOUN
ijtc-682	88	6	behind	behind	ADP
ijtc-682	88	7	the	the	DET
ijtc-682	88	8	e	e	NOUN
ijtc-682	88	9	-	-	NOUN
ijtc-682	88	10	objection	objection	NOUN
ijtc-682	88	11	policy	policy	NOUN
ijtc-682	88	12	as	as	ADP
ijtc-682	88	13	a	a	DET
ijtc-682	88	14	fulfilment	fulfilment	NOUN
ijtc-682	88	15	of	of	ADP
ijtc-682	88	16	the	the	DET
ijtc-682	88	17	rights	right	NOUN
ijtc-682	88	18	of	of	ADP
ijtc-682	88	19	the	the	DET
ijtc-682	88	20	tax	tax	NOUN
ijtc-682	88	21	system	system	NOUN
ijtc-682	88	22	is	be	AUX
ijtc-682	88	23	that	that	SCONJ
ijtc-682	88	24	the	the	DET
ijtc-682	88	25	djp	djp	PROPN
ijtc-682	88	26	wants	want	VERB
ijtc-682	88	27	to	to	PART
ijtc-682	88	28	provide	provide	VERB
ijtc-682	88	29	the	the	DET
ijtc-682	88	30	best	good	ADJ
ijtc-682	88	31	service	service	NOUN
ijtc-682	88	32	for	for	ADP
ijtc-682	88	33	taxpayers	taxpayer	NOUN
ijtc-682	88	34	so	so	SCONJ
ijtc-682	88	35	that	that	SCONJ
ijtc-682	88	36	taxpayers	taxpayer	NOUN
ijtc-682	88	37	can	can	AUX
ijtc-682	88	38	submit	submit	VERB
ijtc-682	88	39	their	their	PRON
ijtc-682	88	40	objection	objection	NOUN
ijtc-682	88	41	letters	letter	NOUN
ijtc-682	88	42	easily	easily	ADV
ijtc-682	88	43	and	and	CCONJ
ijtc-682	88	44	more	more	ADV
ijtc-682	88	45	effectively	effectively	ADV
ijtc-682	88	46	.	.	PUNCT
ijtc-682	89	1	therefore	therefore	ADV
ijtc-682	89	2	,	,	PUNCT
ijtc-682	89	3	the	the	DET
ijtc-682	89	4	directorate	directorate	ADJ
ijtc-682	89	5	general	general	NOUN
ijtc-682	89	6	of	of	ADP
ijtc-682	89	7	taxes	taxis	NOUN
ijtc-682	89	8	issued	issue	VERB
ijtc-682	89	9	e	e	NOUN
ijtc-682	89	10	-	-	NOUN
ijtc-682	89	11	objection	objection	NOUN
ijtc-682	89	12	as	as	ADP
ijtc-682	89	13	an	an	DET
ijtc-682	89	14	alternative	alternative	ADJ
ijtc-682	89	15	policy	policy	NOUN
ijtc-682	89	16	to	to	ADP
ijtc-682	89	17	the	the	DET
ijtc-682	89	18	previous	previous	ADJ
ijtc-682	89	19	policy	policy	NOUN
ijtc-682	89	20	.	.	PUNCT
ijtc-682	90	1	the	the	DET
ijtc-682	90	2	legal	legal	ADJ
ijtc-682	90	3	basis	basis	NOUN
ijtc-682	90	4	or	or	CCONJ
ijtc-682	90	5	regulation	regulation	NOUN
ijtc-682	90	6	regarding	regard	VERB
ijtc-682	90	7	e	e	NOUN
ijtc-682	90	8	-	-	NOUN
ijtc-682	90	9	objection	objection	NOUN
ijtc-682	90	10	is	be	AUX
ijtc-682	90	11	written	write	VERB
ijtc-682	90	12	in	in	ADP
ijtc-682	90	13	the	the	DET
ijtc-682	90	14	regulation	regulation	NOUN
ijtc-682	90	15	of	of	ADP
ijtc-682	90	16	the	the	DET
ijtc-682	90	17	director	director	NOUN
ijtc-682	90	18	general	general	ADJ
ijtc-682	90	19	of	of	ADP
ijtc-682	90	20	taxes	taxis	NOUN
ijtc-682	90	21	per-14	per-14	PRON
ijtc-682	90	22	/	/	SYM
ijtc-682	90	23	pj	pj	PROPN
ijtc-682	90	24	/	/	SYM
ijtc-682	90	25	2020	2020	NUM
ijtc-682	90	26	concerning	concern	VERB
ijtc-682	90	27	no	no	PROPN
ijtc-682	90	28	.	.	PUNCT
ijtc-682	90	29	name	name	NOUN
ijtc-682	90	30	position	position	NOUN
ijtc-682	90	31	information	information	NOUN
ijtc-682	90	32	1	1	NUM
ijtc-682	90	33	.	.	PUNCT
ijtc-682	91	1	rizkah	rizkah	PROPN
ijtc-682	91	2	student	student	NOUN
ijtc-682	91	3	taxpayer	taxpayer	NOUN
ijtc-682	91	4	2	2	NUM
ijtc-682	91	5	.	.	PUNCT
ijtc-682	91	6	gabriella	gabriella	PROPN
ijtc-682	91	7	employee	employee	NOUN
ijtc-682	91	8	taxpayer	taxpayer	NOUN
ijtc-682	91	9	3	3	NUM
ijtc-682	91	10	.	.	PUNCT
ijtc-682	92	1	mrs	mrs	PROPN
ijtc-682	92	2	ratih	ratih	PROPN
ijtc-682	92	3	kumala	kumala	PROPN
ijtc-682	92	4	academic	academic	ADJ
ijtc-682	92	5	parties	party	NOUN
ijtc-682	92	6	taxpayer	taxpayer	VERB
ijtc-682	92	7	4	4	NUM
ijtc-682	92	8	.	.	PUNCT
ijtc-682	93	1	mr	mr	PROPN
ijtc-682	93	2	alfin	alfin	PROPN
ijtc-682	93	3	west	west	PROPN
ijtc-682	93	4	java	java	PROPN
ijtc-682	93	5	djp	djp	PROPN
ijtc-682	93	6	regional	regional	ADJ
ijtc-682	93	7	office	office	NOUN
ijtc-682	93	8	secretariat	secretariat	PROPN
ijtc-682	93	9	ii	ii	PROPN
ijtc-682	93	10	tax	tax	NOUN
ijtc-682	93	11	officer	officer	NOUN
ijtc-682	93	12	of	of	ADP
ijtc-682	93	13	the	the	DET
ijtc-682	93	14	regional	regional	ADJ
ijtc-682	93	15	office	office	NOUN
ijtc-682	93	16	of	of	ADP
ijtc-682	93	17	djp	djp	PROPN
ijtc-682	93	18	west	west	PROPN
ijtc-682	93	19	java	java	PROPN
ijtc-682	93	20	ii	ii	PROPN
ijtc-682	93	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	93	22	analysis	analysis	NOUN
ijtc-682	93	23	of	of	ADP
ijtc-682	93	24	the	the	DET
ijtc-682	93	25	effectiveness	effectiveness	NOUN
ijtc-682	93	26	of	of	ADP
ijtc-682	93	27	e	e	NOUN
ijtc-682	93	28	-	-	NOUN
ijtc-682	93	29	objection	objection	NOUN
ijtc-682	93	30	in	in	ADP
ijtc-682	93	31	making	make	VERB
ijtc-682	93	32	it	it	PRON
ijtc-682	93	33	easier	easy	ADJ
ijtc-682	93	34	for	for	ADP
ijtc-682	93	35	officers	officer	NOUN
ijtc-682	93	36	and	and	CCONJ
ijtc-682	93	37	taxpayers	taxpayer	NOUN
ijtc-682	93	38	during	during	ADP
ijtc-682	93	39	the	the	DET
ijtc-682	93	40	covid-19	covid-19	PROPN
ijtc-682	93	41	pandemic	pandemic	NOUN
ijtc-682	93	42	at	at	ADP
ijtc-682	93	43	the	the	DET
ijtc-682	93	44	cibitung	cibitung	ADJ
ijtc-682	93	45	primary	primary	ADJ
ijtc-682	93	46	tax	tax	NOUN
ijtc-682	93	47	service	service	NOUN
ijtc-682	93	48	office	office	NOUN
ijtc-682	93	49	irawati	irawati	NOUN
ijtc-682	93	50	,	,	PUNCT
ijtc-682	93	51	sitinjak	sitinjak	PROPN
ijtc-682	93	52	,	,	PUNCT
ijtc-682	93	53	harjo	harjo	NOUN
ijtc-682	93	54	,	,	PUNCT
ijtc-682	93	55	and	and	CCONJ
ijtc-682	93	56	fahriah	fahriah	VERB
ijtc-682	93	57	303	303	NUM
ijtc-682	93	58	|	|	NOUN
ijtc-682	93	59	ilomata	ilomata	PROPN
ijtc-682	93	60	international	international	ADJ
ijtc-682	93	61	journal	journal	NOUN
ijtc-682	93	62	of	of	ADP
ijtc-682	93	63	tax	tax	PROPN
ijtc-682	93	64	&	&	CCONJ
ijtc-682	93	65	accounting	account	VERB
ijtc-682	93	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	93	67	procedures	procedure	NOUN
ijtc-682	93	68	for	for	ADP
ijtc-682	93	69	submitting	submit	VERB
ijtc-682	93	70	objection	objection	NOUN
ijtc-682	93	71	letters	letter	NOUN
ijtc-682	93	72	electronically	electronically	ADV
ijtc-682	93	73	(	(	PUNCT
ijtc-682	93	74	e	e	NOUN
ijtc-682	93	75	-	-	NOUN
ijtc-682	93	76	filing	filing	NOUN
ijtc-682	93	77	)	)	PUNCT
ijtc-682	93	78	and	and	CCONJ
ijtc-682	93	79	article	article	NOUN
ijtc-682	93	80	9	9	NUM
ijtc-682	93	81	of	of	ADP
ijtc-682	93	82	the	the	DET
ijtc-682	93	83	minister	minister	NOUN
ijtc-682	93	84	of	of	ADP
ijtc-682	93	85	finance	finance	NOUN
ijtc-682	93	86	regulation	regulation	NOUN
ijtc-682	93	87	number	number	NOUN
ijtc-682	93	88	9	9	NUM
ijtc-682	93	89	/	/	SYM
ijtc-682	93	90	pmk.03	pmk.03	NOUN
ijtc-682	93	91	/	/	SYM
ijtc-682	93	92	2013	2013	NUM
ijtc-682	93	93	concerning	concern	VERB
ijtc-682	93	94	procedures	procedure	NOUN
ijtc-682	93	95	for	for	ADP
ijtc-682	93	96	submitting	submit	VERB
ijtc-682	93	97	and	and	CCONJ
ijtc-682	93	98	resolving	resolve	VERB
ijtc-682	93	99	objections	objection	NOUN
ijtc-682	93	100	as	as	SCONJ
ijtc-682	93	101	amended	amend	VERB
ijtc-682	93	102	by	by	ADP
ijtc-682	93	103	minister	minister	NOUN
ijtc-682	93	104	of	of	ADP
ijtc-682	93	105	finance	finance	NOUN
ijtc-682	93	106	regulation	regulation	NOUN
ijtc-682	93	107	number	number	NOUN
ijtc-682	93	108	202	202	NUM
ijtc-682	93	109	/	/	SYM
ijtc-682	93	110	pmk.03	pmk.03	NOUN
ijtc-682	93	111	/	/	SYM
ijtc-682	93	112	2015	2015	NUM
ijtc-682	93	113	.	.	PUNCT
ijtc-682	94	1	the	the	DET
ijtc-682	94	2	party	party	NOUN
ijtc-682	94	3	involved	involve	VERB
ijtc-682	94	4	in	in	ADP
ijtc-682	94	5	the	the	DET
ijtc-682	94	6	formulation	formulation	NOUN
ijtc-682	94	7	of	of	ADP
ijtc-682	94	8	the	the	DET
ijtc-682	94	9	e	e	NOUN
ijtc-682	94	10	-	-	NOUN
ijtc-682	94	11	objection	objection	NOUN
ijtc-682	94	12	program	program	NOUN
ijtc-682	94	13	is	be	AUX
ijtc-682	94	14	the	the	DET
ijtc-682	94	15	directorate	directorate	ADJ
ijtc-682	94	16	general	general	NOUN
ijtc-682	94	17	of	of	ADP
ijtc-682	94	18	taxes	taxis	NOUN
ijtc-682	94	19	based	base	VERB
ijtc-682	94	20	on	on	ADP
ijtc-682	94	21	the	the	DET
ijtc-682	94	22	aim	aim	NOUN
ijtc-682	94	23	of	of	ADP
ijtc-682	94	24	aspiring	aspire	VERB
ijtc-682	94	25	taxpayers	taxpayer	NOUN
ijtc-682	94	26	.	.	PUNCT
ijtc-682	95	1	the	the	DET
ijtc-682	95	2	benefit	benefit	NOUN
ijtc-682	95	3	of	of	ADP
ijtc-682	95	4	the	the	DET
ijtc-682	95	5	e	e	NOUN
ijtc-682	95	6	-	-	NOUN
ijtc-682	95	7	objection	objection	NOUN
ijtc-682	95	8	system	system	NOUN
ijtc-682	95	9	for	for	ADP
ijtc-682	95	10	taxpayers	taxpayer	NOUN
ijtc-682	95	11	is	be	AUX
ijtc-682	95	12	that	that	SCONJ
ijtc-682	95	13	it	it	PRON
ijtc-682	95	14	makes	make	VERB
ijtc-682	95	15	it	it	PRON
ijtc-682	95	16	easier	easy	ADJ
ijtc-682	95	17	for	for	SCONJ
ijtc-682	95	18	taxpayers	taxpayer	NOUN
ijtc-682	95	19	to	to	PART
ijtc-682	95	20	submit	submit	VERB
ijtc-682	95	21	tax	tax	NOUN
ijtc-682	95	22	objection	objection	NOUN
ijtc-682	95	23	letters	letter	NOUN
ijtc-682	95	24	,	,	PUNCT
ijtc-682	95	25	which	which	PRON
ijtc-682	95	26	saves	save	VERB
ijtc-682	95	27	more	more	ADJ
ijtc-682	95	28	time	time	NOUN
ijtc-682	95	29	and	and	CCONJ
ijtc-682	95	30	facilitates	facilitate	VERB
ijtc-682	95	31	interaction	interaction	NOUN
ijtc-682	95	32	distances	distance	NOUN
ijtc-682	95	33	so	so	SCONJ
ijtc-682	95	34	that	that	SCONJ
ijtc-682	95	35	they	they	PRON
ijtc-682	95	36	can	can	AUX
ijtc-682	95	37	still	still	ADV
ijtc-682	95	38	submit	submit	VERB
ijtc-682	95	39	objection	objection	NOUN
ijtc-682	95	40	letters	letter	NOUN
ijtc-682	95	41	during	during	ADP
ijtc-682	95	42	the	the	DET
ijtc-682	95	43	pandemic	pandemic	ADJ
ijtc-682	95	44	and	and	CCONJ
ijtc-682	95	45	in	in	ADP
ijtc-682	95	46	the	the	DET
ijtc-682	95	47	future	future	NOUN
ijtc-682	95	48	.	.	PUNCT
ijtc-682	96	1	regarding	regard	VERB
ijtc-682	96	2	the	the	DET
ijtc-682	96	3	e	e	NOUN
ijtc-682	96	4	-	-	NOUN
ijtc-682	96	5	objection	objection	NOUN
ijtc-682	96	6	program	program	NOUN
ijtc-682	96	7	as	as	ADP
ijtc-682	96	8	an	an	DET
ijtc-682	96	9	effort	effort	NOUN
ijtc-682	96	10	to	to	PART
ijtc-682	96	11	fulfil	fulfil	VERB
ijtc-682	96	12	tax	tax	NOUN
ijtc-682	96	13	rights	right	NOUN
ijtc-682	96	14	for	for	ADP
ijtc-682	96	15	taxpayers	taxpayer	NOUN
ijtc-682	96	16	,	,	PUNCT
ijtc-682	96	17	the	the	DET
ijtc-682	96	18	government	government	NOUN
ijtc-682	96	19	wants	want	VERB
ijtc-682	96	20	to	to	PART
ijtc-682	96	21	provide	provide	VERB
ijtc-682	96	22	an	an	DET
ijtc-682	96	23	alternative	alternative	NOUN
ijtc-682	96	24	electronically	electronically	ADV
ijtc-682	96	25	so	so	SCONJ
ijtc-682	96	26	that	that	SCONJ
ijtc-682	96	27	,	,	PUNCT
ijtc-682	96	28	taxpayers	taxpayer	NOUN
ijtc-682	96	29	can	can	AUX
ijtc-682	96	30	submit	submit	VERB
ijtc-682	96	31	objection	objection	NOUN
ijtc-682	96	32	letters	letter	NOUN
ijtc-682	96	33	anywhere	anywhere	ADV
ijtc-682	96	34	without	without	ADP
ijtc-682	96	35	queuing	queue	VERB
ijtc-682	96	36	and	and	CCONJ
ijtc-682	96	37	as	as	ADP
ijtc-682	96	38	an	an	DET
ijtc-682	96	39	effort	effort	NOUN
ijtc-682	96	40	to	to	PART
ijtc-682	96	41	tax	tax	NOUN
ijtc-682	96	42	officers	officer	NOUN
ijtc-682	96	43	is	be	AUX
ijtc-682	96	44	to	to	PART
ijtc-682	96	45	make	make	VERB
ijtc-682	96	46	it	it	PRON
ijtc-682	96	47	easier	easy	ADJ
ijtc-682	96	48	for	for	SCONJ
ijtc-682	96	49	tax	tax	NOUN
ijtc-682	96	50	officers	officer	NOUN
ijtc-682	96	51	to	to	PART
ijtc-682	96	52	respond	respond	VERB
ijtc-682	96	53	to	to	ADP
ijtc-682	96	54	each	each	DET
ijtc-682	96	55	objection	objection	NOUN
ijtc-682	96	56	letter	letter	NOUN
ijtc-682	96	57	.	.	PUNCT
ijtc-682	97	1	by	by	ADP
ijtc-682	97	2	electronic	electronic	ADJ
ijtc-682	97	3	means	mean	NOUN
ijtc-682	97	4	,	,	PUNCT
ijtc-682	97	5	it	it	PRON
ijtc-682	97	6	can	can	AUX
ijtc-682	97	7	review	review	VERB
ijtc-682	97	8	the	the	DET
ijtc-682	97	9	letter	letter	NOUN
ijtc-682	97	10	of	of	ADP
ijtc-682	97	11	objection	objection	NOUN
ijtc-682	97	12	filed	file	VERB
ijtc-682	97	13	.	.	PUNCT
ijtc-682	98	1	and	and	CCONJ
ijtc-682	98	2	according	accord	VERB
ijtc-682	98	3	to	to	ADP
ijtc-682	98	4	informants	informant	NOUN
ijtc-682	98	5	,	,	PUNCT
ijtc-682	98	6	an	an	DET
ijtc-682	98	7	effective	effective	ADJ
ijtc-682	98	8	way	way	NOUN
ijtc-682	98	9	to	to	PART
ijtc-682	98	10	introduce	introduce	VERB
ijtc-682	98	11	e	e	NOUN
ijtc-682	98	12	-	-	NOUN
ijtc-682	98	13	objection	objection	NOUN
ijtc-682	98	14	to	to	ADP
ijtc-682	98	15	the	the	DET
ijtc-682	98	16	public	public	NOUN
ijtc-682	98	17	,	,	PUNCT
ijtc-682	98	18	especially	especially	ADV
ijtc-682	98	19	taxpayers	taxpayer	NOUN
ijtc-682	98	20	,	,	PUNCT
ijtc-682	98	21	is	be	AUX
ijtc-682	98	22	during	during	ADP
ijtc-682	98	23	the	the	DET
ijtc-682	98	24	current	current	ADJ
ijtc-682	98	25	pandemic	pandemic	NOUN
ijtc-682	98	26	,	,	PUNCT
ijtc-682	98	27	efforts	effort	NOUN
ijtc-682	98	28	are	be	AUX
ijtc-682	98	29	being	be	AUX
ijtc-682	98	30	made	make	VERB
ijtc-682	98	31	in	in	ADP
ijtc-682	98	32	introducing	introduce	VERB
ijtc-682	98	33	e	e	NOUN
ijtc-682	98	34	-	-	NOUN
ijtc-682	98	35	objection	objection	NOUN
ijtc-682	98	36	by	by	ADP
ijtc-682	98	37	using	use	VERB
ijtc-682	98	38	electronic	electronic	ADJ
ijtc-682	98	39	media	medium	NOUN
ijtc-682	98	40	in	in	ADP
ijtc-682	98	41	the	the	DET
ijtc-682	98	42	form	form	NOUN
ijtc-682	98	43	of	of	ADP
ijtc-682	98	44	online	online	ADJ
ijtc-682	98	45	education	education	NOUN
ijtc-682	98	46	that	that	SCONJ
ijtc-682	98	47	explaining	explain	VERB
ijtc-682	98	48	e	e	NOUN
ijtc-682	98	49	-	-	NOUN
ijtc-682	98	50	objection	objection	NOUN
ijtc-682	98	51	and	and	CCONJ
ijtc-682	98	52	tutorials	tutorial	NOUN
ijtc-682	98	53	on	on	ADP
ijtc-682	98	54	submitting	submit	VERB
ijtc-682	98	55	objection	objection	NOUN
ijtc-682	98	56	letters	letter	NOUN
ijtc-682	98	57	electronically	electronically	ADV
ijtc-682	98	58	.	.	PUNCT
ijtc-682	99	1	the	the	DET
ijtc-682	99	2	institution	institution	NOUN
ijtc-682	99	3	that	that	PRON
ijtc-682	99	4	plays	play	VERB
ijtc-682	99	5	a	a	DET
ijtc-682	99	6	role	role	NOUN
ijtc-682	99	7	in	in	ADP
ijtc-682	99	8	the	the	DET
ijtc-682	99	9	formulation	formulation	NOUN
ijtc-682	99	10	of	of	ADP
ijtc-682	99	11	the	the	DET
ijtc-682	99	12	e	e	NOUN
ijtc-682	99	13	-	-	NOUN
ijtc-682	99	14	objection	objection	NOUN
ijtc-682	99	15	program	program	NOUN
ijtc-682	99	16	is	be	AUX
ijtc-682	99	17	the	the	DET
ijtc-682	99	18	government	government	NOUN
ijtc-682	99	19	(	(	PUNCT
ijtc-682	99	20	directorate	directorate	ADJ
ijtc-682	99	21	general	general	NOUN
ijtc-682	99	22	of	of	ADP
ijtc-682	99	23	taxes	taxis	NOUN
ijtc-682	99	24	)	)	PUNCT
ijtc-682	99	25	.	.	PUNCT
ijtc-682	100	1	the	the	DET
ijtc-682	100	2	part	part	NOUN
ijtc-682	100	3	responsible	responsible	ADJ
ijtc-682	100	4	for	for	ADP
ijtc-682	100	5	introducing	introduce	VERB
ijtc-682	100	6	e	e	NOUN
ijtc-682	100	7	-	-	NOUN
ijtc-682	100	8	objection	objection	NOUN
ijtc-682	100	9	is	be	AUX
ijtc-682	100	10	the	the	DET
ijtc-682	100	11	tax	tax	NOUN
ijtc-682	100	12	apparatus	apparatus	NOUN
ijtc-682	100	13	of	of	ADP
ijtc-682	100	14	the	the	DET
ijtc-682	100	15	directorate	directorate	ADJ
ijtc-682	100	16	general	general	NOUN
ijtc-682	100	17	of	of	ADP
ijtc-682	100	18	taxes	taxis	NOUN
ijtc-682	100	19	which	which	PRON
ijtc-682	100	20	procounsellingseling	procounsellingsele	VERB
ijtc-682	100	21	on	on	ADP
ijtc-682	100	22	tax	tax	NOUN
ijtc-682	100	23	knowledge	knowledge	NOUN
ijtc-682	100	24	and	and	CCONJ
ijtc-682	100	25	assigned	assign	VERB
ijtc-682	100	26	tax	tax	NOUN
ijtc-682	100	27	officers	officer	NOUN
ijtc-682	100	28	.	.	PUNCT
ijtc-682	101	1	the	the	DET
ijtc-682	101	2	efforts	effort	NOUN
ijtc-682	101	3	of	of	ADP
ijtc-682	101	4	tax	tax	NOUN
ijtc-682	101	5	officers	officer	NOUN
ijtc-682	101	6	at	at	ADP
ijtc-682	101	7	the	the	DET
ijtc-682	101	8	cibitung	cibitung	ADJ
ijtc-682	101	9	primary	primary	ADJ
ijtc-682	101	10	tax	tax	NOUN
ijtc-682	101	11	service	service	NOUN
ijtc-682	101	12	office	office	NOUN
ijtc-682	101	13	as	as	ADP
ijtc-682	101	14	part	part	NOUN
ijtc-682	101	15	of	of	ADP
ijtc-682	101	16	the	the	DET
ijtc-682	101	17	institution	institution	NOUN
ijtc-682	101	18	that	that	PRON
ijtc-682	101	19	plays	play	VERB
ijtc-682	101	20	a	a	DET
ijtc-682	101	21	role	role	NOUN
ijtc-682	101	22	in	in	ADP
ijtc-682	101	23	the	the	DET
ijtc-682	101	24	eobjection	eobjection	NOUN
ijtc-682	101	25	program	program	NOUN
ijtc-682	101	26	to	to	PART
ijtc-682	101	27	introduce	introduce	VERB
ijtc-682	101	28	e	e	NOUN
ijtc-682	101	29	-	-	NOUN
ijtc-682	101	30	objection	objection	NOUN
ijtc-682	101	31	to	to	ADP
ijtc-682	101	32	taxpayers	taxpayer	NOUN
ijtc-682	101	33	are	be	AUX
ijtc-682	101	34	tax	tax	NOUN
ijtc-682	101	35	officers	officer	NOUN
ijtc-682	101	36	introducing	introduce	VERB
ijtc-682	101	37	e	e	NOUN
ijtc-682	101	38	-	-	NOUN
ijtc-682	101	39	objection	objection	NOUN
ijtc-682	101	40	through	through	ADP
ijtc-682	101	41	electronic	electronic	ADJ
ijtc-682	101	42	media	medium	NOUN
ijtc-682	101	43	or	or	CCONJ
ijtc-682	101	44	social	social	ADJ
ijtc-682	101	45	media	medium	NOUN
ijtc-682	101	46	.	.	PUNCT
ijtc-682	102	1	introducing	introduce	VERB
ijtc-682	102	2	an	an	DET
ijtc-682	102	3	e	e	NOUN
ijtc-682	102	4	-	-	NOUN
ijtc-682	102	5	objection	objection	NOUN
ijtc-682	102	6	to	to	ADP
ijtc-682	102	7	the	the	DET
ijtc-682	102	8	public	public	NOUN
ijtc-682	102	9	,	,	PUNCT
ijtc-682	102	10	of	of	ADP
ijtc-682	102	11	course	course	NOUN
ijtc-682	102	12	,	,	PUNCT
ijtc-682	102	13	has	have	VERB
ijtc-682	102	14	an	an	DET
ijtc-682	102	15	sop	sop	NOUN
ijtc-682	102	16	,	,	PUNCT
ijtc-682	102	17	the	the	DET
ijtc-682	102	18	thing	thing	NOUN
ijtc-682	102	19	that	that	PRON
ijtc-682	102	20	must	must	AUX
ijtc-682	102	21	be	be	AUX
ijtc-682	102	22	considered	consider	VERB
ijtc-682	102	23	in	in	ADP
ijtc-682	102	24	introducing	introduce	VERB
ijtc-682	102	25	e	e	NOUN
ijtc-682	102	26	-	-	NOUN
ijtc-682	102	27	objection	objection	NOUN
ijtc-682	102	28	is	be	AUX
ijtc-682	102	29	of	of	ADP
ijtc-682	102	30	course	course	NOUN
ijtc-682	102	31	paying	pay	VERB
ijtc-682	102	32	attention	attention	NOUN
ijtc-682	102	33	to	to	ADP
ijtc-682	102	34	the	the	DET
ijtc-682	102	35	current	current	ADJ
ijtc-682	102	36	conditions	condition	NOUN
ijtc-682	102	37	but	but	CCONJ
ijtc-682	102	38	still	still	ADV
ijtc-682	102	39	making	make	VERB
ijtc-682	102	40	efforts	effort	NOUN
ijtc-682	102	41	to	to	PART
ijtc-682	102	42	introduce	introduce	VERB
ijtc-682	102	43	e	e	NOUN
ijtc-682	102	44	-	-	NOUN
ijtc-682	102	45	objection	objection	NOUN
ijtc-682	102	46	.	.	PUNCT
ijtc-682	103	1	so	so	ADV
ijtc-682	103	2	that	that	SCONJ
ijtc-682	103	3	the	the	DET
ijtc-682	103	4	party	party	NOUN
ijtc-682	103	5	who	who	PRON
ijtc-682	103	6	can	can	AUX
ijtc-682	103	7	provide	provide	VERB
ijtc-682	103	8	socialization	socialization	NOUN
ijtc-682	103	9	is	be	AUX
ijtc-682	103	10	the	the	DET
ijtc-682	103	11	tax	tax	NOUN
ijtc-682	103	12	officer	officer	NOUN
ijtc-682	103	13	in	in	ADP
ijtc-682	103	14	the	the	DET
ijtc-682	103	15	service	service	NOUN
ijtc-682	103	16	department	department	NOUN
ijtc-682	103	17	who	who	PRON
ijtc-682	103	18	certainly	certainly	ADV
ijtc-682	103	19	understands	understand	VERB
ijtc-682	103	20	.	.	PUNCT
ijtc-682	104	1	given	give	VERB
ijtc-682	104	2	that	that	SCONJ
ijtc-682	104	3	this	this	DET
ijtc-682	104	4	policy	policy	NOUN
ijtc-682	104	5	is	be	AUX
ijtc-682	104	6	only	only	ADV
ijtc-682	104	7	in	in	ADP
ijtc-682	104	8	the	the	DET
ijtc-682	104	9	release	release	NOUN
ijtc-682	104	10	.	.	PUNCT
ijtc-682	105	1	the	the	DET
ijtc-682	105	2	result	result	NOUN
ijtc-682	105	3	of	of	ADP
ijtc-682	105	4	efforts	effort	NOUN
ijtc-682	105	5	to	to	PART
ijtc-682	105	6	introduce	introduce	VERB
ijtc-682	105	7	e	e	NOUN
ijtc-682	105	8	-	-	NOUN
ijtc-682	105	9	objection	objection	NOUN
ijtc-682	105	10	to	to	ADP
ijtc-682	105	11	the	the	DET
ijtc-682	105	12	public	public	NOUN
ijtc-682	105	13	is	be	AUX
ijtc-682	105	14	that	that	SCONJ
ijtc-682	105	15	the	the	DET
ijtc-682	105	16	public	public	NOUN
ijtc-682	105	17	is	be	AUX
ijtc-682	105	18	already	already	ADV
ijtc-682	105	19	familiar	familiar	ADJ
ijtc-682	105	20	with	with	ADP
ijtc-682	105	21	e	e	NOUN
ijtc-682	105	22	-	-	NOUN
ijtc-682	105	23	objection	objection	NOUN
ijtc-682	105	24	because	because	SCONJ
ijtc-682	105	25	the	the	DET
ijtc-682	105	26	efforts	effort	NOUN
ijtc-682	105	27	of	of	ADP
ijtc-682	105	28	tax	tax	NOUN
ijtc-682	105	29	officers	officer	NOUN
ijtc-682	105	30	in	in	ADP
ijtc-682	105	31	introducing	introduce	VERB
ijtc-682	105	32	e	e	NOUN
ijtc-682	105	33	-	-	NOUN
ijtc-682	105	34	objection	objection	NOUN
ijtc-682	105	35	have	have	AUX
ijtc-682	105	36	been	be	AUX
ijtc-682	105	37	many	many	ADJ
ijtc-682	105	38	,	,	PUNCT
ijtc-682	105	39	not	not	PART
ijtc-682	105	40	only	only	ADV
ijtc-682	105	41	at	at	ADP
ijtc-682	105	42	kpp	kpp	PROPN
ijtc-682	105	43	pratama	pratama	NOUN
ijtc-682	105	44	cibitung	cibitung	NOUN
ijtc-682	105	45	but	but	CCONJ
ijtc-682	105	46	at	at	ADP
ijtc-682	105	47	other	other	ADJ
ijtc-682	105	48	kpp	kpp	X
ijtc-682	105	49	pratama	pratama	NOUN
ijtc-682	105	50	and	and	CCONJ
ijtc-682	105	51	djp	djp	VERB
ijtc-682	105	52	as	as	ADV
ijtc-682	105	53	well	well	ADV
ijtc-682	105	54	.	.	PUNCT
ijtc-682	106	1	b.	b.	PROPN
ijtc-682	106	2	target	target	PROPN
ijtc-682	106	3	/	/	SYM
ijtc-682	106	4	target	target	NOUN
ijtc-682	106	5	success	success	NOUN
ijtc-682	106	6	the	the	DET
ijtc-682	106	7	objectives	objective	NOUN
ijtc-682	106	8	and	and	CCONJ
ijtc-682	106	9	targets	target	NOUN
ijtc-682	106	10	to	to	PART
ijtc-682	106	11	be	be	AUX
ijtc-682	106	12	achieved	achieve	VERB
ijtc-682	106	13	from	from	ADP
ijtc-682	106	14	the	the	DET
ijtc-682	106	15	establishment	establishment	NOUN
ijtc-682	106	16	of	of	ADP
ijtc-682	106	17	the	the	DET
ijtc-682	106	18	e	e	NOUN
ijtc-682	106	19	-	-	NOUN
ijtc-682	106	20	objection	objection	ADJ
ijtc-682	106	21	program	program	NOUN
ijtc-682	106	22	are	be	AUX
ijtc-682	106	23	to	to	PART
ijtc-682	106	24	make	make	VERB
ijtc-682	106	25	it	it	PRON
ijtc-682	106	26	easier	easy	ADJ
ijtc-682	106	27	for	for	SCONJ
ijtc-682	106	28	taxpayers	taxpayer	NOUN
ijtc-682	106	29	to	to	PART
ijtc-682	106	30	process	process	VERB
ijtc-682	106	31	the	the	DET
ijtc-682	106	32	submission	submission	NOUN
ijtc-682	106	33	of	of	ADP
ijtc-682	106	34	objection	objection	NOUN
ijtc-682	106	35	letters	letter	NOUN
ijtc-682	106	36	,	,	PUNCT
ijtc-682	106	37	anytime	anytime	ADV
ijtc-682	106	38	and	and	CCONJ
ijtc-682	106	39	anywhere	anywhere	ADV
ijtc-682	106	40	;	;	PUNCT
ijtc-682	106	41	improve	improve	VERB
ijtc-682	106	42	services	service	NOUN
ijtc-682	106	43	to	to	ADP
ijtc-682	106	44	the	the	DET
ijtc-682	106	45	community	community	NOUN
ijtc-682	106	46	and	and	CCONJ
ijtc-682	106	47	also	also	ADV
ijtc-682	106	48	streamline	streamline	VERB
ijtc-682	106	49	the	the	DET
ijtc-682	106	50	operations	operation	NOUN
ijtc-682	106	51	and	and	CCONJ
ijtc-682	106	52	administration	administration	NOUN
ijtc-682	106	53	of	of	ADP
ijtc-682	106	54	the	the	DET
ijtc-682	106	55	directorate	directorate	ADJ
ijtc-682	106	56	general	general	NOUN
ijtc-682	106	57	of	of	ADP
ijtc-682	106	58	taxes	taxis	NOUN
ijtc-682	106	59	(	(	PUNCT
ijtc-682	106	60	djp	djp	PROPN
ijtc-682	106	61	)	)	PUNCT
ijtc-682	106	62	;	;	PUNCT
ijtc-682	106	63	providing	provide	VERB
ijtc-682	106	64	the	the	DET
ijtc-682	106	65	latest	late	ADJ
ijtc-682	106	66	facilities	facility	NOUN
ijtc-682	106	67	for	for	SCONJ
ijtc-682	106	68	taxpayers	taxpayer	NOUN
ijtc-682	106	69	to	to	PART
ijtc-682	106	70	be	be	AUX
ijtc-682	106	71	able	able	ADJ
ijtc-682	106	72	to	to	PART
ijtc-682	106	73	submit	submit	VERB
ijtc-682	106	74	objection	objection	NOUN
ijtc-682	106	75	letters	letter	NOUN
ijtc-682	106	76	online	online	ADV
ijtc-682	106	77	by	by	ADP
ijtc-682	106	78	utilizing	utilize	VERB
ijtc-682	106	79	internet	internet	NOUN
ijtc-682	106	80	technology	technology	NOUN
ijtc-682	106	81	;	;	PUNCT
ijtc-682	106	82	make	make	VERB
ijtc-682	106	83	it	it	PRON
ijtc-682	106	84	easier	easy	ADJ
ijtc-682	106	85	for	for	SCONJ
ijtc-682	106	86	tax	tax	NOUN
ijtc-682	106	87	officers	officer	NOUN
ijtc-682	106	88	to	to	PART
ijtc-682	106	89	serve	serve	VERB
ijtc-682	106	90	and	and	CCONJ
ijtc-682	106	91	process	process	VERB
ijtc-682	106	92	data	datum	NOUN
ijtc-682	106	93	collection	collection	NOUN
ijtc-682	106	94	of	of	ADP
ijtc-682	106	95	objection	objection	NOUN
ijtc-682	106	96	letter	letter	NOUN
ijtc-682	106	97	submissions	submission	NOUN
ijtc-682	106	98	.	.	PUNCT
ijtc-682	107	1	what	what	PRON
ijtc-682	107	2	makes	make	VERB
ijtc-682	107	3	the	the	DET
ijtc-682	107	4	target	target	NOUN
ijtc-682	107	5	in	in	ADP
ijtc-682	107	6	introducing	introduce	VERB
ijtc-682	107	7	e	e	NOUN
ijtc-682	107	8	-	-	NOUN
ijtc-682	107	9	objection	objection	NOUN
ijtc-682	107	10	is	be	AUX
ijtc-682	107	11	for	for	ADP
ijtc-682	107	12	specific	specific	ADJ
ijtc-682	107	13	targets	target	NOUN
ijtc-682	107	14	there	there	PRON
ijtc-682	107	15	is	be	VERB
ijtc-682	107	16	no	no	PRON
ijtc-682	107	17	,	,	PUNCT
ijtc-682	107	18	but	but	CCONJ
ijtc-682	107	19	the	the	DET
ijtc-682	107	20	target	target	NOUN
ijtc-682	107	21	of	of	ADP
ijtc-682	107	22	this	this	DET
ijtc-682	107	23	e	e	NOUN
ijtc-682	107	24	-	-	NOUN
ijtc-682	107	25	objection	objection	NOUN
ijtc-682	107	26	is	be	AUX
ijtc-682	107	27	to	to	PART
ijtc-682	107	28	make	make	VERB
ijtc-682	107	29	the	the	DET
ijtc-682	107	30	process	process	NOUN
ijtc-682	107	31	of	of	ADP
ijtc-682	107	32	submitting	submit	VERB
ijtc-682	107	33	and	and	CCONJ
ijtc-682	107	34	reviewing	review	VERB
ijtc-682	107	35	the	the	DET
ijtc-682	107	36	submitted	submit	VERB
ijtc-682	107	37	objection	objection	NOUN
ijtc-682	107	38	letters	letter	NOUN
ijtc-682	107	39	more	more	ADV
ijtc-682	107	40	effective	effective	ADJ
ijtc-682	107	41	and	and	CCONJ
ijtc-682	107	42	can	can	AUX
ijtc-682	107	43	be	be	AUX
ijtc-682	107	44	done	do	VERB
ijtc-682	107	45	anywhere	anywhere	ADV
ijtc-682	107	46	and	and	CCONJ
ijtc-682	107	47	anytime	anytime	NOUN
ijtc-682	107	48	.	.	PUNCT
ijtc-682	108	1	of	of	ADP
ijtc-682	108	2	course	course	NOUN
ijtc-682	108	3	,	,	PUNCT
ijtc-682	108	4	after	after	SCONJ
ijtc-682	108	5	taxpayers	taxpayer	NOUN
ijtc-682	108	6	already	already	ADV
ijtc-682	108	7	know	know	VERB
ijtc-682	108	8	this	this	DET
ijtc-682	108	9	e	e	NOUN
ijtc-682	108	10	-	-	NOUN
ijtc-682	108	11	objection	objection	NOUN
ijtc-682	108	12	program	program	NOUN
ijtc-682	108	13	,	,	PUNCT
ijtc-682	108	14	of	of	ADP
ijtc-682	108	15	course	course	NOUN
ijtc-682	108	16	,	,	PUNCT
ijtc-682	108	17	it	it	PRON
ijtc-682	108	18	will	will	AUX
ijtc-682	108	19	be	be	AUX
ijtc-682	108	20	more	more	ADV
ijtc-682	108	21	effective	effective	ADJ
ijtc-682	108	22	,	,	PUNCT
ijtc-682	108	23	because	because	SCONJ
ijtc-682	108	24	the	the	DET
ijtc-682	108	25	submission	submission	NOUN
ijtc-682	108	26	of	of	ADP
ijtc-682	108	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	108	28	analysis	analysis	NOUN
ijtc-682	108	29	of	of	ADP
ijtc-682	108	30	the	the	DET
ijtc-682	108	31	effectiveness	effectiveness	NOUN
ijtc-682	108	32	of	of	ADP
ijtc-682	108	33	e	e	NOUN
ijtc-682	108	34	-	-	NOUN
ijtc-682	108	35	objection	objection	NOUN
ijtc-682	108	36	in	in	ADP
ijtc-682	108	37	making	make	VERB
ijtc-682	108	38	it	it	PRON
ijtc-682	108	39	easier	easy	ADJ
ijtc-682	108	40	for	for	ADP
ijtc-682	108	41	officers	officer	NOUN
ijtc-682	108	42	and	and	CCONJ
ijtc-682	108	43	taxpayers	taxpayer	NOUN
ijtc-682	108	44	during	during	ADP
ijtc-682	108	45	the	the	DET
ijtc-682	108	46	covid-19	covid-19	PROPN
ijtc-682	108	47	pandemic	pandemic	NOUN
ijtc-682	108	48	at	at	ADP
ijtc-682	108	49	the	the	DET
ijtc-682	108	50	cibitung	cibitung	ADJ
ijtc-682	108	51	primary	primary	ADJ
ijtc-682	108	52	tax	tax	NOUN
ijtc-682	108	53	service	service	NOUN
ijtc-682	108	54	office	office	NOUN
ijtc-682	108	55	irawati	irawati	NOUN
ijtc-682	108	56	,	,	PUNCT
ijtc-682	108	57	sitinjak	sitinjak	PROPN
ijtc-682	108	58	,	,	PUNCT
ijtc-682	108	59	harjo	harjo	NOUN
ijtc-682	108	60	,	,	PUNCT
ijtc-682	108	61	and	and	CCONJ
ijtc-682	108	62	fahriah	fahriah	VERB
ijtc-682	108	63	304	304	NUM
ijtc-682	108	64	|	|	ADV
ijtc-682	108	65	ilomata	ilomata	PROPN
ijtc-682	108	66	international	international	ADJ
ijtc-682	108	67	journal	journal	NOUN
ijtc-682	108	68	of	of	ADP
ijtc-682	108	69	tax	tax	PROPN
ijtc-682	108	70	&	&	CCONJ
ijtc-682	108	71	accounting	account	VERB
ijtc-682	108	72	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	108	73	objection	objection	NOUN
ijtc-682	108	74	letters	letter	NOUN
ijtc-682	108	75	electronically	electronically	ADV
ijtc-682	108	76	,	,	PUNCT
ijtc-682	108	77	is	be	AUX
ijtc-682	108	78	not	not	PART
ijtc-682	108	79	limited	limit	VERB
ijtc-682	108	80	to	to	ADP
ijtc-682	108	81	the	the	DET
ijtc-682	108	82	kpp	kpp	PROPN
ijtc-682	108	83	work	work	NOUN
ijtc-682	108	84	operation	operation	NOUN
ijtc-682	108	85	time	time	NOUN
ijtc-682	108	86	and	and	CCONJ
ijtc-682	108	87	can	can	AUX
ijtc-682	108	88	also	also	ADV
ijtc-682	108	89	be	be	AUX
ijtc-682	108	90	submitted	submit	VERB
ijtc-682	108	91	at	at	ADP
ijtc-682	108	92	any	any	DET
ijtc-682	108	93	time	time	NOUN
ijtc-682	108	94	.	.	PUNCT
ijtc-682	109	1	based	base	VERB
ijtc-682	109	2	on	on	ADP
ijtc-682	109	3	e	e	NOUN
ijtc-682	109	4	-	-	NOUN
ijtc-682	109	5	objection	objection	ADJ
ijtc-682	109	6	data	datum	NOUN
ijtc-682	109	7	obtained	obtain	VERB
ijtc-682	109	8	from	from	ADP
ijtc-682	109	9	the	the	DET
ijtc-682	109	10	west	west	PROPN
ijtc-682	109	11	java	java	PROPN
ijtc-682	109	12	djp	djp	PROPN
ijtc-682	109	13	regional	regional	PROPN
ijtc-682	109	14	office	office	NOUN
ijtc-682	109	15	ii	ii	NOUN
ijtc-682	109	16	,	,	PUNCT
ijtc-682	109	17	since	since	SCONJ
ijtc-682	109	18	the	the	DET
ijtc-682	109	19	e	e	NOUN
ijtc-682	109	20	-	-	NOUN
ijtc-682	109	21	objection	objection	NOUN
ijtc-682	109	22	was	be	AUX
ijtc-682	109	23	released	release	VERB
ijtc-682	109	24	in	in	ADP
ijtc-682	109	25	unin021	unin021	PROPN
ijtc-682	109	26	,	,	PUNCT
ijtc-682	109	27	quite	quite	DET
ijtc-682	109	28	a	a	DET
ijtc-682	109	29	lot	lot	NOUN
ijtc-682	109	30	of	of	ADP
ijtc-682	109	31	taxpayers	taxpayer	NOUN
ijtc-682	109	32	have	have	AUX
ijtc-682	109	33	used	use	VERB
ijtc-682	109	34	eobjection	eobjection	NOUN
ijtc-682	109	35	to	to	PART
ijtc-682	109	36	submit	submit	VERB
ijtc-682	109	37	objection	objection	NOUN
ijtc-682	109	38	letters	letter	NOUN
ijtc-682	109	39	.	.	PUNCT
ijtc-682	110	1	things	thing	NOUN
ijtc-682	110	2	that	that	PRON
ijtc-682	110	3	must	must	AUX
ijtc-682	110	4	be	be	AUX
ijtc-682	110	5	prepared	prepare	VERB
ijtc-682	110	6	by	by	ADP
ijtc-682	110	7	the	the	DET
ijtc-682	110	8	public	public	ADJ
ijtc-682	110	9	(	(	PUNCT
ijtc-682	110	10	taxpayers	taxpayer	NOUN
ijtc-682	110	11	)	)	PUNCT
ijtc-682	110	12	who	who	PRON
ijtc-682	110	13	want	want	VERB
ijtc-682	110	14	to	to	PART
ijtc-682	110	15	register	register	VERB
ijtc-682	110	16	an	an	DET
ijtc-682	110	17	e	e	NOUN
ijtc-682	110	18	-	-	NOUN
ijtc-682	110	19	objection	objection	ADJ
ijtc-682	110	20	account	account	NOUN
ijtc-682	110	21	are	be	AUX
ijtc-682	110	22	active	active	ADJ
ijtc-682	110	23	efin	efin	NOUN
ijtc-682	110	24	,	,	PUNCT
ijtc-682	110	25	register	register	VERB
ijtc-682	110	26	an	an	DET
ijtc-682	110	27	account	account	NOUN
ijtc-682	110	28	on	on	ADP
ijtc-682	110	29	the	the	DET
ijtc-682	110	30	djp	djp	ADJ
ijtc-682	110	31	online	online	ADJ
ijtc-682	110	32	page	page	NOUN
ijtc-682	110	33	and	and	CCONJ
ijtc-682	110	34	have	have	VERB
ijtc-682	110	35	a	a	DET
ijtc-682	110	36	valid	valid	ADJ
ijtc-682	110	37	electronic	electronic	ADJ
ijtc-682	110	38	certificate	certificate	NOUN
ijtc-682	110	39	.	.	PUNCT
ijtc-682	111	1	while	while	SCONJ
ijtc-682	111	2	the	the	DET
ijtc-682	111	3	steps	step	NOUN
ijtc-682	111	4	to	to	PART
ijtc-682	111	5	register	register	VERB
ijtc-682	111	6	yourself	yourself	PRON
ijtc-682	111	7	using	use	VERB
ijtc-682	111	8	e	e	NOUN
ijtc-682	111	9	-	-	NOUN
ijtc-682	111	10	objection	objection	NOUN
ijtc-682	111	11	are	be	AUX
ijtc-682	111	12	:	:	PUNCT
ijtc-682	111	13	a	a	X
ijtc-682	111	14	)	)	PUNCT
ijtc-682	111	15	login	login	NOUN
ijtc-682	111	16	to	to	PART
ijtc-682	111	17	djp	djp	VERB
ijtc-682	111	18	online	online	ADV
ijtc-682	111	19	is	be	AUX
ijtc-682	111	20	like	like	ADP
ijtc-682	111	21	submitting	submit	VERB
ijtc-682	111	22	an	an	DET
ijtc-682	111	23	annual	annual	ADJ
ijtc-682	111	24	tax	tax	NOUN
ijtc-682	111	25	return	return	NOUN
ijtc-682	111	26	(	(	PUNCT
ijtc-682	111	27	spt	spt	NOUN
ijtc-682	111	28	)	)	PUNCT
ijtc-682	111	29	report	report	NOUN
ijtc-682	111	30	.	.	PUNCT
ijtc-682	112	1	b	b	X
ijtc-682	112	2	)	)	PUNCT
ijtc-682	112	3	go	go	VERB
ijtc-682	112	4	to	to	ADP
ijtc-682	112	5	the	the	DET
ijtc-682	112	6	profile	profile	NOUN
ijtc-682	112	7	menu	menu	NOUN
ijtc-682	112	8	.	.	PUNCT
ijtc-682	113	1	c	c	X
ijtc-682	113	2	)	)	PUNCT
ijtc-682	113	3	check	check	VERB
ijtc-682	113	4	the	the	DET
ijtc-682	113	5	permissions	permission	NOUN
ijtc-682	113	6	for	for	ADP
ijtc-682	113	7	e	e	NOUN
ijtc-682	113	8	-	-	NOUN
ijtc-682	113	9	objection	objection	NOUN
ijtc-682	113	10	.	.	PUNCT
ijtc-682	114	1	d	d	X
ijtc-682	114	2	)	)	PUNCT
ijtc-682	114	3	select	select	VERB
ijtc-682	114	4	the	the	DET
ijtc-682	114	5	e	e	NOUN
ijtc-682	114	6	-	-	NOUN
ijtc-682	114	7	objection	objection	ADJ
ijtc-682	114	8	tab	tab	NOUN
ijtc-682	114	9	.	.	PUNCT
ijtc-682	115	1	e	e	X
ijtc-682	115	2	)	)	PUNCT
ijtc-682	115	3	fill	fill	NOUN
ijtc-682	115	4	in	in	ADP
ijtc-682	115	5	the	the	DET
ijtc-682	115	6	tax	tax	NOUN
ijtc-682	115	7	determination	determination	NOUN
ijtc-682	115	8	letter	letter	NOUN
ijtc-682	115	9	number	number	NOUN
ijtc-682	115	10	to	to	PART
ijtc-682	115	11	which	which	PRON
ijtc-682	115	12	the	the	DET
ijtc-682	115	13	objection	objection	NOUN
ijtc-682	115	14	will	will	AUX
ijtc-682	115	15	be	be	AUX
ijtc-682	115	16	raised	raise	VERB
ijtc-682	115	17	.	.	PUNCT
ijtc-682	116	1	c.	c.	NOUN
ijtc-682	116	2	satisfaction	satisfaction	PROPN
ijtc-682	116	3	with	with	ADP
ijtc-682	116	4	the	the	DET
ijtc-682	116	5	program	program	NOUN
ijtc-682	116	6	e	e	NOUN
ijtc-682	116	7	-	-	NOUN
ijtc-682	116	8	objection	objection	NOUN
ijtc-682	116	9	is	be	AUX
ijtc-682	116	10	more	more	ADV
ijtc-682	116	11	effective	effective	ADJ
ijtc-682	116	12	than	than	ADP
ijtc-682	116	13	manual	manual	ADJ
ijtc-682	116	14	ones	one	NOUN
ijtc-682	116	15	because	because	SCONJ
ijtc-682	116	16	it	it	PRON
ijtc-682	116	17	is	be	AUX
ijtc-682	116	18	basically	basically	ADV
ijtc-682	116	19	.	.	PUNCT
ijtc-682	117	1	e	e	X
ijtc-682	117	2	-	-	NOUN
ijtc-682	117	3	objection	objection	NOUN
ijtc-682	117	4	is	be	AUX
ijtc-682	117	5	an	an	DET
ijtc-682	117	6	alternative	alternative	NOUN
ijtc-682	117	7	to	to	ADP
ijtc-682	117	8	the	the	DET
ijtc-682	117	9	previous	previous	ADJ
ijtc-682	117	10	policy	policy	NOUN
ijtc-682	117	11	(	(	PUNCT
ijtc-682	117	12	manual	manual	ADJ
ijtc-682	117	13	submission	submission	NOUN
ijtc-682	117	14	of	of	ADP
ijtc-682	117	15	objection	objection	NOUN
ijtc-682	117	16	letters	letter	NOUN
ijtc-682	117	17	)	)	PUNCT
ijtc-682	118	1	so	so	ADV
ijtc-682	118	2	e	e	X
ijtc-682	118	3	-	-	NOUN
ijtc-682	118	4	objection	objection	NOUN
ijtc-682	118	5	succeeds	succeed	VERB
ijtc-682	118	6	as	as	ADP
ijtc-682	118	7	an	an	DET
ijtc-682	118	8	alternative	alternative	ADJ
ijtc-682	118	9	way	way	NOUN
ijtc-682	118	10	to	to	PART
ijtc-682	118	11	submit	submit	VERB
ijtc-682	118	12	objection	objection	NOUN
ijtc-682	118	13	letters	letter	NOUN
ijtc-682	118	14	.	.	PUNCT
ijtc-682	119	1	e	e	X
ijtc-682	119	2	-	-	NOUN
ijtc-682	119	3	objection	objection	NOUN
ijtc-682	119	4	is	be	AUX
ijtc-682	119	5	more	more	ADV
ijtc-682	119	6	effective	effective	ADJ
ijtc-682	119	7	in	in	ADP
ijtc-682	119	8	accommodating	accommodate	VERB
ijtc-682	119	9	objection	objection	NOUN
ijtc-682	119	10	letters	letter	NOUN
ijtc-682	119	11	,	,	PUNCT
ijtc-682	119	12	so	so	SCONJ
ijtc-682	119	13	it	it	PRON
ijtc-682	119	14	can	can	AUX
ijtc-682	119	15	assist	assist	VERB
ijtc-682	119	16	the	the	DET
ijtc-682	119	17	performance	performance	NOUN
ijtc-682	119	18	of	of	ADP
ijtc-682	119	19	the	the	DET
ijtc-682	119	20	authorities	authority	NOUN
ijtc-682	119	21	in	in	ADP
ijtc-682	119	22	responding	respond	VERB
ijtc-682	119	23	to	to	ADP
ijtc-682	119	24	the	the	DET
ijtc-682	119	25	option	option	NOUN
ijtc-682	119	26	letters	letter	NOUN
ijtc-682	119	27	.	.	PUNCT
ijtc-682	120	1	d.	d.	PROPN
ijtc-682	120	2	achievement	achievement	NOUN
ijtc-682	120	3	of	of	ADP
ijtc-682	120	4	overall	overall	ADJ
ijtc-682	120	5	goals	goal	NOUN
ijtc-682	120	6	e	e	NOUN
ijtc-682	120	7	-	-	NOUN
ijtc-682	120	8	objection	objection	NOUN
ijtc-682	120	9	can	can	AUX
ijtc-682	120	10	be	be	AUX
ijtc-682	120	11	accepted	accept	VERB
ijtc-682	120	12	by	by	ADP
ijtc-682	120	13	the	the	DET
ijtc-682	120	14	public	public	NOUN
ijtc-682	120	15	as	as	ADP
ijtc-682	120	16	an	an	DET
ijtc-682	120	17	alternative	alternative	NOUN
ijtc-682	120	18	to	to	ADP
ijtc-682	120	19	submitting	submit	VERB
ijtc-682	120	20	a	a	DET
ijtc-682	120	21	letter	letter	NOUN
ijtc-682	120	22	of	of	ADP
ijtc-682	120	23	objection	objection	NOUN
ijtc-682	120	24	so	so	ADV
ijtc-682	120	25	since	since	SCONJ
ijtc-682	120	26	per-14	per-14	NOUN
ijtc-682	120	27	/	/	SYM
ijtc-682	120	28	pj/2020	pj/2020	NOUN
ijtc-682	120	29	came	come	VERB
ijtc-682	120	30	into	into	ADP
ijtc-682	120	31	force	force	NOUN
ijtc-682	120	32	some	some	DET
ijtc-682	120	33	taxpayers	taxpayer	NOUN
ijtc-682	120	34	have	have	AUX
ijtc-682	120	35	taken	take	VERB
ijtc-682	120	36	advantage	advantage	NOUN
ijtc-682	120	37	of	of	ADP
ijtc-682	120	38	the	the	DET
ijtc-682	120	39	e	e	NOUN
ijtc-682	120	40	-	-	NOUN
ijtc-682	120	41	objection	objection	NOUN
ijtc-682	120	42	service	service	NOUN
ijtc-682	120	43	.	.	PUNCT
ijtc-682	121	1	in	in	ADP
ijtc-682	121	2	introducing	introduce	VERB
ijtc-682	121	3	this	this	DET
ijtc-682	121	4	e	e	NOUN
ijtc-682	121	5	-	-	NOUN
ijtc-682	121	6	objection	objection	NOUN
ijtc-682	121	7	to	to	ADP
ijtc-682	121	8	the	the	DET
ijtc-682	121	9	public	public	NOUN
ijtc-682	121	10	,	,	PUNCT
ijtc-682	121	11	there	there	PRON
ijtc-682	121	12	are	be	VERB
ijtc-682	121	13	no	no	DET
ijtc-682	121	14	obstacles	obstacle	NOUN
ijtc-682	121	15	so	so	ADV
ijtc-682	121	16	far	far	ADV
ijtc-682	121	17	,	,	PUNCT
ijtc-682	121	18	because	because	SCONJ
ijtc-682	121	19	the	the	DET
ijtc-682	121	20	eobjection	eobjection	NOUN
ijtc-682	121	21	recognition	recognition	NOUN
ijtc-682	121	22	efforts	effort	NOUN
ijtc-682	121	23	only	only	ADV
ijtc-682	121	24	utilize	utilize	VERB
ijtc-682	121	25	social	social	ADJ
ijtc-682	121	26	media	medium	NOUN
ijtc-682	121	27	so	so	SCONJ
ijtc-682	121	28	that	that	SCONJ
ijtc-682	121	29	it	it	PRON
ijtc-682	121	30	can	can	AUX
ijtc-682	121	31	be	be	AUX
ijtc-682	121	32	accessed	access	VERB
ijtc-682	121	33	anytime	anytime	ADV
ijtc-682	121	34	and	and	CCONJ
ijtc-682	121	35	anywhere	anywhere	ADV
ijtc-682	121	36	.	.	PUNCT
ijtc-682	122	1	based	base	VERB
ijtc-682	122	2	on	on	ADP
ijtc-682	122	3	the	the	DET
ijtc-682	122	4	explanation	explanation	NOUN
ijtc-682	122	5	of	of	ADP
ijtc-682	122	6	other	other	ADJ
ijtc-682	122	7	dimensions	dimension	NOUN
ijtc-682	122	8	,	,	PUNCT
ijtc-682	122	9	it	it	PRON
ijtc-682	122	10	has	have	AUX
ijtc-682	122	11	been	be	AUX
ijtc-682	122	12	known	know	VERB
ijtc-682	122	13	that	that	SCONJ
ijtc-682	122	14	e	e	NOUN
ijtc-682	122	15	-	-	NOUN
ijtc-682	122	16	objection	objection	NOUN
ijtc-682	122	17	is	be	AUX
ijtc-682	122	18	an	an	DET
ijtc-682	122	19	alternative	alternative	NOUN
ijtc-682	122	20	to	to	ADP
ijtc-682	122	21	the	the	DET
ijtc-682	122	22	previous	previous	ADJ
ijtc-682	122	23	program	program	NOUN
ijtc-682	122	24	,	,	PUNCT
ijtc-682	122	25	namely	namely	ADV
ijtc-682	122	26	manually	manually	ADV
ijtc-682	122	27	,	,	PUNCT
ijtc-682	122	28	so	so	SCONJ
ijtc-682	122	29	it	it	PRON
ijtc-682	122	30	can	can	AUX
ijtc-682	122	31	be	be	AUX
ijtc-682	122	32	interpreted	interpret	VERB
ijtc-682	122	33	that	that	SCONJ
ijtc-682	122	34	e	e	NOUN
ijtc-682	122	35	-	-	NOUN
ijtc-682	122	36	objection	objection	NOUN
ijtc-682	122	37	is	be	AUX
ijtc-682	122	38	a	a	DET
ijtc-682	122	39	policy	policy	NOUN
ijtc-682	122	40	adopted	adopt	VERB
ijtc-682	122	41	from	from	ADP
ijtc-682	122	42	a	a	DET
ijtc-682	122	43	previously	previously	ADV
ijtc-682	122	44	existing	exist	VERB
ijtc-682	122	45	program	program	NOUN
ijtc-682	122	46	.	.	PUNCT
ijtc-682	123	1	during	during	ADP
ijtc-682	123	2	the	the	DET
ijtc-682	123	3	period	period	NOUN
ijtc-682	123	4	of	of	ADP
ijtc-682	123	5	introduction	introduction	NOUN
ijtc-682	123	6	of	of	ADP
ijtc-682	123	7	the	the	DET
ijtc-682	123	8	program	program	NOUN
ijtc-682	123	9	,	,	PUNCT
ijtc-682	123	10	this	this	DET
ijtc-682	123	11	adoption	adoption	NOUN
ijtc-682	123	12	does	do	AUX
ijtc-682	123	13	not	not	PART
ijtc-682	123	14	have	have	VERB
ijtc-682	123	15	a	a	DET
ijtc-682	123	16	specific	specific	ADJ
ijtc-682	123	17	time	time	NOUN
ijtc-682	123	18	calculation	calculation	NOUN
ijtc-682	123	19	,	,	PUNCT
ijtc-682	123	20	because	because	SCONJ
ijtc-682	123	21	the	the	DET
ijtc-682	123	22	tax	tax	NOUN
ijtc-682	123	23	officer	officer	NOUN
ijtc-682	123	24	will	will	AUX
ijtc-682	123	25	always	always	ADV
ijtc-682	123	26	update	update	VERB
ijtc-682	123	27	the	the	DET
ijtc-682	123	28	development	development	NOUN
ijtc-682	123	29	of	of	ADP
ijtc-682	123	30	the	the	DET
ijtc-682	123	31	introduction	introduction	NOUN
ijtc-682	123	32	of	of	ADP
ijtc-682	123	33	e	e	NOUN
ijtc-682	123	34	-	-	NOUN
ijtc-682	123	35	objection	objection	NOUN
ijtc-682	123	36	during	during	ADP
ijtc-682	123	37	the	the	DET
ijtc-682	123	38	community	community	NOUN
ijtc-682	123	39	.	.	PUNCT
ijtc-682	124	1	the	the	DET
ijtc-682	124	2	strategy	strategy	NOUN
ijtc-682	124	3	used	use	VERB
ijtc-682	124	4	to	to	PART
ijtc-682	124	5	monitor	monitor	VERB
ijtc-682	124	6	the	the	DET
ijtc-682	124	7	success	success	NOUN
ijtc-682	124	8	of	of	ADP
ijtc-682	124	9	the	the	DET
ijtc-682	124	10	e	e	NOUN
ijtc-682	124	11	-	-	NOUN
ijtc-682	124	12	objection	objection	NOUN
ijtc-682	124	13	program	program	NOUN
ijtc-682	124	14	,	,	PUNCT
ijtc-682	124	15	the	the	DET
ijtc-682	124	16	officer	officer	NOUN
ijtc-682	124	17	who	who	PRON
ijtc-682	124	18	is	be	AUX
ijtc-682	124	19	engaged	engage	VERB
ijtc-682	124	20	always	always	ADV
ijtc-682	124	21	monitors	monitor	VERB
ijtc-682	124	22	the	the	DET
ijtc-682	124	23	development	development	NOUN
ijtc-682	124	24	of	of	ADP
ijtc-682	124	25	the	the	DET
ijtc-682	124	26	number	number	NOUN
ijtc-682	124	27	of	of	ADP
ijtc-682	124	28	comparisons	comparison	NOUN
ijtc-682	124	29	of	of	ADP
ijtc-682	124	30	e	e	NOUN
ijtc-682	124	31	-	-	NOUN
ijtc-682	124	32	objection	objection	NOUN
ijtc-682	124	33	use	use	NOUN
ijtc-682	124	34	manually	manually	ADV
ijtc-682	124	35	.	.	PUNCT
ijtc-682	125	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	125	2	analysis	analysis	NOUN
ijtc-682	125	3	of	of	ADP
ijtc-682	125	4	the	the	DET
ijtc-682	125	5	effectiveness	effectiveness	NOUN
ijtc-682	125	6	of	of	ADP
ijtc-682	125	7	e	e	NOUN
ijtc-682	125	8	-	-	NOUN
ijtc-682	125	9	objection	objection	NOUN
ijtc-682	125	10	in	in	ADP
ijtc-682	125	11	making	make	VERB
ijtc-682	125	12	it	it	PRON
ijtc-682	125	13	easier	easy	ADJ
ijtc-682	125	14	for	for	ADP
ijtc-682	125	15	officers	officer	NOUN
ijtc-682	125	16	and	and	CCONJ
ijtc-682	125	17	taxpayers	taxpayer	NOUN
ijtc-682	125	18	during	during	ADP
ijtc-682	125	19	the	the	DET
ijtc-682	125	20	covid-19	covid-19	PROPN
ijtc-682	125	21	pandemic	pandemic	NOUN
ijtc-682	125	22	at	at	ADP
ijtc-682	125	23	the	the	DET
ijtc-682	125	24	cibitung	cibitung	ADJ
ijtc-682	125	25	primary	primary	ADJ
ijtc-682	125	26	tax	tax	NOUN
ijtc-682	125	27	service	service	NOUN
ijtc-682	125	28	office	office	NOUN
ijtc-682	125	29	irawati	irawati	NOUN
ijtc-682	125	30	,	,	PUNCT
ijtc-682	125	31	sitinjak	sitinjak	PROPN
ijtc-682	125	32	,	,	PUNCT
ijtc-682	125	33	harjo	harjo	NOUN
ijtc-682	125	34	,	,	PUNCT
ijtc-682	125	35	and	and	CCONJ
ijtc-682	125	36	fahriah	fahriah	VERB
ijtc-682	125	37	305	305	NUM
ijtc-682	125	38	|	|	ADV
ijtc-682	125	39	ilomata	ilomata	PROPN
ijtc-682	125	40	international	international	ADJ
ijtc-682	125	41	journal	journal	NOUN
ijtc-682	125	42	of	of	ADP
ijtc-682	125	43	tax	tax	PROPN
ijtc-682	125	44	&	&	CCONJ
ijtc-682	125	45	accounting	accounting	NOUN
ijtc-682	126	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	126	2	2	2	NUM
ijtc-682	126	3	.	.	PUNCT
ijtc-682	126	4	constraints	constraint	NOUN
ijtc-682	126	5	on	on	ADP
ijtc-682	126	6	the	the	DET
ijtc-682	126	7	effectiveness	effectiveness	NOUN
ijtc-682	126	8	of	of	ADP
ijtc-682	126	9	e	e	NOUN
ijtc-682	126	10	-	-	NOUN
ijtc-682	126	11	objection	objection	NOUN
ijtc-682	126	12	in	in	ADP
ijtc-682	126	13	making	make	VERB
ijtc-682	126	14	it	it	PRON
ijtc-682	126	15	easier	easy	ADJ
ijtc-682	126	16	for	for	ADP
ijtc-682	126	17	officers	officer	NOUN
ijtc-682	126	18	and	and	CCONJ
ijtc-682	126	19	taxpayers	taxpayer	NOUN
ijtc-682	126	20	during	during	ADP
ijtc-682	126	21	the	the	DET
ijtc-682	126	22	covid-19	covid-19	PROPN
ijtc-682	126	23	pandemic	pandemic	ADJ
ijtc-682	126	24	(	(	PUNCT
ijtc-682	126	25	2020	2020	NUM
ijtc-682	126	26	-	-	SYM
ijtc-682	126	27	2021	2021	NUM
ijtc-682	126	28	)	)	PUNCT
ijtc-682	126	29	at	at	ADP
ijtc-682	126	30	the	the	DET
ijtc-682	126	31	cibitung	cibitung	ADJ
ijtc-682	126	32	primary	primary	ADJ
ijtc-682	126	33	tax	tax	NOUN
ijtc-682	126	34	service	service	NOUN
ijtc-682	126	35	office	office	NOUN
ijtc-682	126	36	.	.	PUNCT
ijtc-682	127	1	the	the	DET
ijtc-682	127	2	obstacle	obstacle	NOUN
ijtc-682	127	3	encountered	encounter	VERB
ijtc-682	127	4	by	by	ADP
ijtc-682	127	5	the	the	DET
ijtc-682	127	6	author	author	NOUN
ijtc-682	127	7	in	in	ADP
ijtc-682	127	8	analyzing	analyze	VERB
ijtc-682	127	9	the	the	DET
ijtc-682	127	10	effectiveness	effectiveness	NOUN
ijtc-682	127	11	of	of	ADP
ijtc-682	127	12	e	e	NOUN
ijtc-682	127	13	-	-	NOUN
ijtc-682	127	14	objection	objection	NOUN
ijtc-682	127	15	in	in	ADP
ijtc-682	127	16	making	make	VERB
ijtc-682	127	17	it	it	PRON
ijtc-682	127	18	easier	easy	ADJ
ijtc-682	127	19	for	for	ADP
ijtc-682	127	20	officers	officer	NOUN
ijtc-682	127	21	and	and	CCONJ
ijtc-682	127	22	taxpayers	taxpayer	NOUN
ijtc-682	127	23	during	during	ADP
ijtc-682	127	24	the	the	DET
ijtc-682	127	25	covid-19	covid-19	PROPN
ijtc-682	127	26	pandemic	pandemic	ADJ
ijtc-682	127	27	(	(	PUNCT
ijtc-682	127	28	2020	2020	NUM
ijtc-682	127	29	-	-	SYM
ijtc-682	127	30	2021	2021	NUM
ijtc-682	127	31	)	)	PUNCT
ijtc-682	127	32	at	at	ADP
ijtc-682	127	33	the	the	DET
ijtc-682	127	34	cibitung	cibitung	ADJ
ijtc-682	127	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	127	36	analysis	analysis	NOUN
ijtc-682	127	37	of	of	ADP
ijtc-682	127	38	the	the	DET
ijtc-682	127	39	effectiveness	effectiveness	NOUN
ijtc-682	127	40	of	of	ADP
ijtc-682	127	41	e	e	NOUN
ijtc-682	127	42	-	-	NOUN
ijtc-682	127	43	objection	objection	NOUN
ijtc-682	127	44	in	in	ADP
ijtc-682	127	45	making	make	VERB
ijtc-682	127	46	it	it	PRON
ijtc-682	127	47	easier	easy	ADJ
ijtc-682	127	48	for	for	ADP
ijtc-682	127	49	officers	officer	NOUN
ijtc-682	127	50	and	and	CCONJ
ijtc-682	127	51	taxpayers	taxpayer	NOUN
ijtc-682	127	52	during	during	ADP
ijtc-682	127	53	the	the	DET
ijtc-682	127	54	covid-19	covid-19	PROPN
ijtc-682	127	55	pandemic	pandemic	NOUN
ijtc-682	127	56	at	at	ADP
ijtc-682	127	57	the	the	DET
ijtc-682	127	58	cibitung	cibitung	ADJ
ijtc-682	127	59	primary	primary	ADJ
ijtc-682	127	60	tax	tax	NOUN
ijtc-682	127	61	service	service	NOUN
ijtc-682	127	62	office	office	NOUN
ijtc-682	127	63	irawati	irawati	NOUN
ijtc-682	127	64	,	,	PUNCT
ijtc-682	127	65	sitinjak	sitinjak	PROPN
ijtc-682	127	66	,	,	PUNCT
ijtc-682	127	67	harjo	harjo	NOUN
ijtc-682	127	68	,	,	PUNCT
ijtc-682	127	69	and	and	CCONJ
ijtc-682	127	70	fahriah	fahriah	VERB
ijtc-682	127	71	306	306	NUM
ijtc-682	127	72	|	|	ADV
ijtc-682	127	73	ilomata	ilomata	NOUN
ijtc-682	127	74	international	international	ADJ
ijtc-682	127	75	journal	journal	NOUN
ijtc-682	127	76	of	of	ADP
ijtc-682	127	77	tax	tax	PROPN
ijtc-682	127	78	&	&	CCONJ
ijtc-682	127	79	accounting	account	VERB
ijtc-682	127	80	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	127	81	primary	primary	ADJ
ijtc-682	127	82	tax	tax	NOUN
ijtc-682	127	83	service	service	NOUN
ijtc-682	127	84	office	office	NOUN
ijtc-682	127	85	is	be	AUX
ijtc-682	127	86	to	to	PART
ijtc-682	127	87	interview	interview	VERB
ijtc-682	127	88	taxpayers	taxpayer	NOUN
ijtc-682	127	89	who	who	PRON
ijtc-682	127	90	have	have	AUX
ijtc-682	127	91	submitted	submit	VERB
ijtc-682	127	92	a	a	DET
ijtc-682	127	93	tax	tax	NOUN
ijtc-682	127	94	objection	objection	NOUN
ijtc-682	127	95	letter	letter	NOUN
ijtc-682	127	96	through	through	ADP
ijtc-682	127	97	e	e	NOUN
ijtc-682	127	98	-	-	NOUN
ijtc-682	127	99	objection	objection	NOUN
ijtc-682	127	100	can	can	AUX
ijtc-682	127	101	not	not	PART
ijtc-682	127	102	be	be	AUX
ijtc-682	127	103	implemented	implement	VERB
ijtc-682	127	104	because	because	SCONJ
ijtc-682	127	105	taxpayers	taxpayer	NOUN
ijtc-682	127	106	who	who	PRON
ijtc-682	127	107	have	have	AUX
ijtc-682	127	108	submitted	submit	VERB
ijtc-682	127	109	a	a	DET
ijtc-682	127	110	tax	tax	NOUN
ijtc-682	127	111	objection	objection	NOUN
ijtc-682	127	112	letter	letter	NOUN
ijtc-682	127	113	through	through	ADP
ijtc-682	127	114	e	e	NOUN
ijtc-682	127	115	-	-	NOUN
ijtc-682	127	116	objection	objection	NOUN
ijtc-682	127	117	are	be	AUX
ijtc-682	127	118	confidential	confidential	ADJ
ijtc-682	127	119	.	.	PUNCT
ijtc-682	128	1	in	in	ADP
ijtc-682	128	2	addition	addition	NOUN
ijtc-682	128	3	,	,	PUNCT
ijtc-682	128	4	to	to	PART
ijtc-682	128	5	obtain	obtain	VERB
ijtc-682	128	6	data	datum	NOUN
ijtc-682	128	7	on	on	ADP
ijtc-682	128	8	the	the	DET
ijtc-682	128	9	number	number	NOUN
ijtc-682	128	10	of	of	ADP
ijtc-682	128	11	e	e	NOUN
ijtc-682	128	12	-	-	NOUN
ijtc-682	128	13	objections	objection	NOUN
ijtc-682	128	14	,	,	PUNCT
ijtc-682	128	15	it	it	PRON
ijtc-682	128	16	turned	turn	VERB
ijtc-682	128	17	out	out	ADP
ijtc-682	128	18	to	to	PART
ijtc-682	128	19	be	be	AUX
ijtc-682	128	20	inaccessible	inaccessible	ADJ
ijtc-682	128	21	at	at	ADP
ijtc-682	128	22	the	the	DET
ijtc-682	128	23	tax	tax	NOUN
ijtc-682	128	24	service	service	NOUN
ijtc-682	128	25	office	office	NOUN
ijtc-682	128	26	,	,	PUNCT
ijtc-682	128	27	so	so	SCONJ
ijtc-682	128	28	the	the	DET
ijtc-682	128	29	author	author	NOUN
ijtc-682	128	30	was	be	AUX
ijtc-682	128	31	directed	direct	VERB
ijtc-682	128	32	to	to	PART
ijtc-682	128	33	look	look	VERB
ijtc-682	128	34	for	for	ADP
ijtc-682	128	35	data	datum	NOUN
ijtc-682	128	36	at	at	ADP
ijtc-682	128	37	the	the	DET
ijtc-682	128	38	regional	regional	ADJ
ijtc-682	128	39	office	office	NOUN
ijtc-682	128	40	of	of	ADP
ijtc-682	128	41	kpp	kpp	PROPN
ijtc-682	128	42	pratama	pratama	NOUN
ijtc-682	128	43	cibitung	cibitung	NOUN
ijtc-682	128	44	,	,	PUNCT
ijtc-682	128	45	namely	namely	ADV
ijtc-682	128	46	the	the	DET
ijtc-682	128	47	west	west	PROPN
ijtc-682	128	48	java	java	PROPN
ijtc-682	128	49	regional	regional	PROPN
ijtc-682	128	50	office	office	PROPN
ijtc-682	128	51	ii	ii	PROPN
ijtc-682	128	52	.	.	PROPN
ijtc-682	129	1	based	base	VERB
ijtc-682	129	2	on	on	ADP
ijtc-682	129	3	the	the	DET
ijtc-682	129	4	e	e	NOUN
ijtc-682	129	5	-	-	NOUN
ijtc-682	129	6	objection	objection	NOUN
ijtc-682	129	7	data	datum	NOUN
ijtc-682	129	8	that	that	PRON
ijtc-682	129	9	the	the	DET
ijtc-682	129	10	author	author	NOUN
ijtc-682	129	11	got	get	VERB
ijtc-682	129	12	from	from	ADP
ijtc-682	129	13	the	the	DET
ijtc-682	129	14	west	west	PROPN
ijtc-682	129	15	java	java	PROPN
ijtc-682	129	16	regional	regional	PROPN
ijtc-682	129	17	office	office	PROPN
ijtc-682	129	18	ii	ii	PROPN
ijtc-682	129	19	,	,	PUNCT
ijtc-682	129	20	the	the	DET
ijtc-682	129	21	amount	amount	NOUN
ijtc-682	129	22	of	of	ADP
ijtc-682	129	23	data	datum	NOUN
ijtc-682	129	24	for	for	ADP
ijtc-682	129	25	submitting	submit	VERB
ijtc-682	129	26	tax	tax	NOUN
ijtc-682	129	27	objection	objection	NOUN
ijtc-682	129	28	letters	letter	NOUN
ijtc-682	129	29	manually	manually	ADV
ijtc-682	129	30	is	be	AUX
ijtc-682	129	31	more	more	ADJ
ijtc-682	129	32	than	than	ADP
ijtc-682	129	33	submitting	submit	VERB
ijtc-682	129	34	a	a	DET
ijtc-682	129	35	letter	letter	NOUN
ijtc-682	129	36	of	of	ADP
ijtc-682	129	37	objection	objection	NOUN
ijtc-682	129	38	by	by	ADP
ijtc-682	129	39	e	e	NOUN
ijtc-682	129	40	-	-	NOUN
ijtc-682	129	41	objection	objection	NOUN
ijtc-682	129	42	.	.	PUNCT
ijtc-682	130	1	this	this	PRON
ijtc-682	130	2	is	be	AUX
ijtc-682	130	3	due	due	ADJ
ijtc-682	130	4	to	to	ADP
ijtc-682	130	5	the	the	DET
ijtc-682	130	6	limited	limited	ADJ
ijtc-682	130	7	scope	scope	NOUN
ijtc-682	130	8	for	for	ADP
ijtc-682	130	9	introducing	introduce	VERB
ijtc-682	130	10	e	e	NOUN
ijtc-682	130	11	-	-	NOUN
ijtc-682	130	12	objection	objection	NOUN
ijtc-682	130	13	directly	directly	ADV
ijtc-682	130	14	.	.	PUNCT
ijtc-682	131	1	so	so	ADV
ijtc-682	131	2	other	other	ADJ
ijtc-682	131	3	alternatives	alternative	NOUN
ijtc-682	131	4	are	be	AUX
ijtc-682	131	5	used	use	VERB
ijtc-682	131	6	such	such	ADJ
ijtc-682	131	7	as	as	ADP
ijtc-682	131	8	using	use	VERB
ijtc-682	131	9	a	a	DET
ijtc-682	131	10	digital	digital	ADJ
ijtc-682	131	11	system	system	NOUN
ijtc-682	131	12	as	as	ADP
ijtc-682	131	13	a	a	DET
ijtc-682	131	14	solution	solution	NOUN
ijtc-682	131	15	.	.	PUNCT
ijtc-682	132	1	3	3	X
ijtc-682	132	2	.	.	X
ijtc-682	132	3	analyzing	analyze	VERB
ijtc-682	132	4	the	the	DET
ijtc-682	132	5	effectiveness	effectiveness	NOUN
ijtc-682	132	6	of	of	ADP
ijtc-682	132	7	e	e	NOUN
ijtc-682	132	8	-	-	NOUN
ijtc-682	132	9	objection	objection	NOUN
ijtc-682	132	10	during	during	ADP
ijtc-682	132	11	the	the	DET
ijtc-682	132	12	covid-19	covid-19	PROPN
ijtc-682	132	13	pandemic	pandemic	ADJ
ijtc-682	132	14	(	(	PUNCT
ijtc-682	132	15	2020	2020	NUM
ijtc-682	132	16	-	-	SYM
ijtc-682	132	17	2021	2021	NUM
ijtc-682	132	18	)	)	PUNCT
ijtc-682	132	19	at	at	ADP
ijtc-682	132	20	the	the	DET
ijtc-682	132	21	cibitung	cibitung	ADJ
ijtc-682	132	22	primary	primary	ADJ
ijtc-682	132	23	tax	tax	NOUN
ijtc-682	132	24	service	service	NOUN
ijtc-682	132	25	office	office	NOUN
ijtc-682	132	26	based	base	VERB
ijtc-682	132	27	on	on	ADP
ijtc-682	132	28	e	e	NOUN
ijtc-682	132	29	-	-	NOUN
ijtc-682	132	30	objection	objection	NOUN
ijtc-682	132	31	data	datum	NOUN
ijtc-682	132	32	since	since	SCONJ
ijtc-682	132	33	the	the	DET
ijtc-682	132	34	release	release	NOUN
ijtc-682	132	35	of	of	ADP
ijtc-682	132	36	e	e	NOUN
ijtc-682	132	37	-	-	NOUN
ijtc-682	132	38	objection	objection	NOUN
ijtc-682	132	39	on	on	ADP
ijtc-682	132	40	august	august	PROPN
ijtc-682	132	41	1	1	NUM
ijtc-682	132	42	,	,	PUNCT
ijtc-682	132	43	2020	2020	NUM
ijtc-682	132	44	,	,	PUNCT
ijtc-682	132	45	until	until	ADP
ijtc-682	132	46	the	the	DET
ijtc-682	132	47	end	end	NOUN
ijtc-682	132	48	of	of	ADP
ijtc-682	132	49	2021	2021	NUM
ijtc-682	132	50	,	,	PUNCT
ijtc-682	132	51	the	the	DET
ijtc-682	132	52	number	number	NOUN
ijtc-682	132	53	of	of	ADP
ijtc-682	132	54	e	e	NOUN
ijtc-682	132	55	-	-	NOUN
ijtc-682	132	56	objection	objection	NOUN
ijtc-682	132	57	submissions	submission	NOUN
ijtc-682	132	58	that	that	PRON
ijtc-682	132	59	the	the	DET
ijtc-682	132	60	author	author	NOUN
ijtc-682	132	61	received	receive	VERB
ijtc-682	132	62	from	from	ADP
ijtc-682	132	63	the	the	DET
ijtc-682	132	64	west	west	PROPN
ijtc-682	132	65	java	java	PROPN
ijtc-682	132	66	regional	regional	PROPN
ijtc-682	132	67	office	office	PROPN
ijtc-682	132	68	ii	ii	PROPN
ijtc-682	132	69	has	have	AUX
ijtc-682	132	70	increased	increase	VERB
ijtc-682	132	71	.	.	PUNCT
ijtc-682	133	1	in	in	ADP
ijtc-682	133	2	2020	2020	NUM
ijtc-682	133	3	it	it	PRON
ijtc-682	133	4	was	be	AUX
ijtc-682	133	5	recorded	record	VERB
ijtc-682	133	6	at	at	ADP
ijtc-682	133	7	109	109	NUM
ijtc-682	133	8	and	and	CCONJ
ijtc-682	133	9	in	in	ADP
ijtc-682	133	10	2021	2021	NUM
ijtc-682	133	11	it	it	PRON
ijtc-682	133	12	was	be	AUX
ijtc-682	133	13	recorded	record	VERB
ijtc-682	133	14	at	at	ADP
ijtc-682	133	15	115	115	NUM
ijtc-682	133	16	.	.	PUNCT
ijtc-682	134	1	however	however	ADV
ijtc-682	134	2	,	,	PUNCT
ijtc-682	134	3	the	the	DET
ijtc-682	134	4	data	datum	NOUN
ijtc-682	134	5	for	for	ADP
ijtc-682	134	6	submitting	submit	VERB
ijtc-682	134	7	objection	objection	NOUN
ijtc-682	134	8	letters	letter	NOUN
ijtc-682	134	9	manually	manually	ADV
ijtc-682	134	10	is	be	AUX
ijtc-682	134	11	also	also	ADV
ijtc-682	134	12	still	still	ADV
ijtc-682	134	13	more	more	ADJ
ijtc-682	134	14	than	than	ADP
ijtc-682	134	15	for	for	ADP
ijtc-682	134	16	eobjection	eobjection	NOUN
ijtc-682	134	17	.	.	PUNCT
ijtc-682	135	1	in	in	ADP
ijtc-682	135	2	2020	2020	NUM
ijtc-682	135	3	the	the	DET
ijtc-682	135	4	number	number	NOUN
ijtc-682	135	5	of	of	ADP
ijtc-682	135	6	data	datum	NOUN
ijtc-682	135	7	on	on	ADP
ijtc-682	135	8	manual	manual	ADJ
ijtc-682	135	9	submission	submission	NOUN
ijtc-682	135	10	of	of	ADP
ijtc-682	135	11	objection	objection	NOUN
ijtc-682	135	12	letters	letter	NOUN
ijtc-682	135	13	was	be	AUX
ijtc-682	135	14	recorded	record	VERB
ijtc-682	135	15	at	at	ADP
ijtc-682	135	16	1,111	1,111	NUM
ijtc-682	135	17	so	so	SCONJ
ijtc-682	135	18	a	a	DET
ijtc-682	135	19	difference	difference	NOUN
ijtc-682	135	20	of	of	ADP
ijtc-682	135	21	1,002	1,002	NUM
ijtc-682	135	22	data	datum	NOUN
ijtc-682	135	23	was	be	AUX
ijtc-682	135	24	obtained	obtain	VERB
ijtc-682	135	25	.	.	PUNCT
ijtc-682	136	1	likewise	likewise	ADV
ijtc-682	136	2	,	,	PUNCT
ijtc-682	136	3	in	in	ADP
ijtc-682	136	4	2021	2021	NUM
ijtc-682	136	5	the	the	DET
ijtc-682	136	6	data	datum	NOUN
ijtc-682	136	7	for	for	ADP
ijtc-682	136	8	submitting	submit	VERB
ijtc-682	136	9	objection	objection	NOUN
ijtc-682	136	10	letters	letter	NOUN
ijtc-682	136	11	manually	manually	ADV
ijtc-682	136	12	was	be	AUX
ijtc-682	136	13	recorded	record	VERB
ijtc-682	136	14	at	at	ADP
ijtc-682	136	15	962	962	NUM
ijtc-682	136	16	so	so	ADV
ijtc-682	136	17	a	a	DET
ijtc-682	136	18	difference	difference	NOUN
ijtc-682	136	19	of	of	ADP
ijtc-682	136	20	847	847	NUM
ijtc-682	136	21	data	datum	NOUN
ijtc-682	136	22	was	be	AUX
ijtc-682	136	23	obtained	obtain	VERB
ijtc-682	136	24	.	.	PUNCT
ijtc-682	137	1	however	however	ADV
ijtc-682	137	2	,	,	PUNCT
ijtc-682	137	3	based	base	VERB
ijtc-682	137	4	on	on	ADP
ijtc-682	137	5	this	this	DET
ijtc-682	137	6	data	data	NOUN
ijtc-682	137	7	,	,	PUNCT
ijtc-682	137	8	it	it	PRON
ijtc-682	137	9	can	can	AUX
ijtc-682	137	10	be	be	AUX
ijtc-682	137	11	seen	see	VERB
ijtc-682	137	12	that	that	SCONJ
ijtc-682	137	13	the	the	DET
ijtc-682	137	14	effective	effective	ADJ
ijtc-682	137	15	percentage	percentage	NOUN
ijtc-682	137	16	of	of	ADP
ijtc-682	137	17	e	e	NOUN
ijtc-682	137	18	-	-	NOUN
ijtc-682	137	19	objection	objection	NOUN
ijtc-682	137	20	in	in	ADP
ijtc-682	137	21	2020	2020	NUM
ijtc-682	137	22	reached	reach	VERB
ijtc-682	137	23	8.93	8.93	NUM
ijtc-682	137	24	%	%	NOUN
ijtc-682	137	25	and	and	CCONJ
ijtc-682	137	26	in	in	ADP
ijtc-682	137	27	2021	2021	NUM
ijtc-682	137	28	it	it	PRON
ijtc-682	137	29	reached	reach	VERB
ijtc-682	137	30	9.75	9.75	NUM
ijtc-682	137	31	%	%	NOUN
ijtc-682	137	32	so	so	SCONJ
ijtc-682	137	33	it	it	PRON
ijtc-682	137	34	can	can	AUX
ijtc-682	137	35	be	be	AUX
ijtc-682	137	36	said	say	VERB
ijtc-682	137	37	that	that	SCONJ
ijtc-682	137	38	so	so	ADV
ijtc-682	137	39	far	far	ADV
ijtc-682	137	40	the	the	DET
ijtc-682	137	41	submission	submission	NOUN
ijtc-682	137	42	of	of	ADP
ijtc-682	137	43	objection	objection	NOUN
ijtc-682	137	44	letters	letter	NOUN
ijtc-682	137	45	by	by	ADP
ijtc-682	137	46	e	e	NOUN
ijtc-682	137	47	-	-	NOUN
ijtc-682	137	48	objection	objection	NOUN
ijtc-682	137	49	is	be	AUX
ijtc-682	137	50	not	not	PART
ijtc-682	137	51	effective	effective	ADJ
ijtc-682	137	52	.	.	PUNCT
ijtc-682	138	1	conclusion	conclusion	NOUN
ijtc-682	138	2	based	base	VERB
ijtc-682	138	3	on	on	ADP
ijtc-682	138	4	the	the	DET
ijtc-682	138	5	results	result	NOUN
ijtc-682	138	6	of	of	ADP
ijtc-682	138	7	research	research	NOUN
ijtc-682	138	8	,	,	PUNCT
ijtc-682	138	9	discussion	discussion	NOUN
ijtc-682	138	10	,	,	PUNCT
ijtc-682	138	11	and	and	CCONJ
ijtc-682	138	12	achievements	achievement	NOUN
ijtc-682	138	13	described	describe	VERB
ijtc-682	138	14	in	in	ADP
ijtc-682	138	15	the	the	DET
ijtc-682	138	16	previous	previous	ADJ
ijtc-682	138	17	chapters	chapter	NOUN
ijtc-682	138	18	,	,	PUNCT
ijtc-682	138	19	as	as	ADV
ijtc-682	138	20	well	well	ADV
ijtc-682	138	21	as	as	ADP
ijtc-682	138	22	regarding	regard	VERB
ijtc-682	138	23	theories	theory	NOUN
ijtc-682	138	24	and	and	CCONJ
ijtc-682	138	25	research	research	NOUN
ijtc-682	138	26	results	result	NOUN
ijtc-682	138	27	.	.	PUNCT
ijtc-682	139	1	so	so	ADV
ijtc-682	139	2	the	the	DET
ijtc-682	139	3	author	author	NOUN
ijtc-682	139	4	can	can	AUX
ijtc-682	139	5	conclude	conclude	VERB
ijtc-682	139	6	the	the	DET
ijtc-682	139	7	analysis	analysis	NOUN
ijtc-682	139	8	of	of	ADP
ijtc-682	139	9	the	the	DET
ijtc-682	139	10	effectiveness	effectiveness	NOUN
ijtc-682	139	11	of	of	ADP
ijtc-682	139	12	e	e	NOUN
ijtc-682	139	13	-	-	NOUN
ijtc-682	139	14	objection	objection	NOUN
ijtc-682	139	15	in	in	ADP
ijtc-682	139	16	making	make	VERB
ijtc-682	139	17	it	it	PRON
ijtc-682	139	18	easier	easy	ADJ
ijtc-682	139	19	for	for	ADP
ijtc-682	139	20	officers	officer	NOUN
ijtc-682	139	21	and	and	CCONJ
ijtc-682	139	22	taxpayers	taxpayer	NOUN
ijtc-682	139	23	during	during	ADP
ijtc-682	139	24	the	the	DET
ijtc-682	139	25	covid19	covid19	NOUN
ijtc-682	139	26	pandemic	pandemic	ADJ
ijtc-682	139	27	(	(	PUNCT
ijtc-682	139	28	2020	2020	NUM
ijtc-682	139	29	-	-	SYM
ijtc-682	139	30	2021	2021	NUM
ijtc-682	139	31	)	)	PUNCT
ijtc-682	139	32	at	at	ADP
ijtc-682	139	33	the	the	DET
ijtc-682	139	34	cibitung	cibitung	ADJ
ijtc-682	139	35	primary	primary	ADJ
ijtc-682	139	36	tax	tax	NOUN
ijtc-682	139	37	service	service	NOUN
ijtc-682	139	38	office	office	NOUN
ijtc-682	139	39	.	.	PUNCT
ijtc-682	140	1	as	as	SCONJ
ijtc-682	140	2	follows	follow	VERB
ijtc-682	140	3	:	:	PUNCT
ijtc-682	140	4	1	1	X
ijtc-682	140	5	.	.	X
ijtc-682	140	6	of	of	ADP
ijtc-682	140	7	the	the	DET
ijtc-682	140	8	4	4	NUM
ijtc-682	140	9	indicators	indicator	NOUN
ijtc-682	140	10	of	of	ADP
ijtc-682	140	11	effectiveness	effectiveness	NOUN
ijtc-682	140	12	measurement	measurement	NOUN
ijtc-682	140	13	that	that	SCONJ
ijtc-682	140	14	the	the	DET
ijtc-682	140	15	authors	author	NOUN
ijtc-682	140	16	have	have	AUX
ijtc-682	140	17	seen	see	VERB
ijtc-682	140	18	,	,	PUNCT
ijtc-682	140	19	overall	overall	ADJ
ijtc-682	140	20	eobjection	eobjection	NOUN
ijtc-682	140	21	has	have	AUX
ijtc-682	140	22	succeeded	succeed	VERB
ijtc-682	140	23	in	in	ADP
ijtc-682	140	24	becoming	become	VERB
ijtc-682	140	25	an	an	DET
ijtc-682	140	26	alternative	alternative	ADJ
ijtc-682	140	27	program	program	NOUN
ijtc-682	140	28	adopted	adopt	VERB
ijtc-682	140	29	from	from	ADP
ijtc-682	140	30	the	the	DET
ijtc-682	140	31	previous	previous	ADJ
ijtc-682	140	32	system	system	NOUN
ijtc-682	140	33	,	,	PUNCT
ijtc-682	140	34	namely	namely	ADV
ijtc-682	140	35	manually	manually	ADV
ijtc-682	140	36	.	.	PUNCT
ijtc-682	141	1	which	which	PRON
ijtc-682	141	2	,	,	PUNCT
ijtc-682	141	3	the	the	DET
ijtc-682	141	4	thing	thing	NOUN
ijtc-682	141	5	behind	behind	ADP
ijtc-682	141	6	the	the	DET
ijtc-682	141	7	creation	creation	NOUN
ijtc-682	141	8	of	of	ADP
ijtc-682	141	9	e	e	NOUN
ijtc-682	141	10	-	-	NOUN
ijtc-682	141	11	objection	objection	NOUN
ijtc-682	141	12	as	as	ADP
ijtc-682	141	13	an	an	DET
ijtc-682	141	14	alternative	alternative	NOUN
ijtc-682	141	15	to	to	ADP
ijtc-682	141	16	increasing	increase	VERB
ijtc-682	141	17	rights	right	NOUN
ijtc-682	141	18	for	for	ADP
ijtc-682	141	19	taxpayers	taxpayer	NOUN
ijtc-682	141	20	is	be	AUX
ijtc-682	141	21	the	the	DET
ijtc-682	141	22	limited	limited	ADJ
ijtc-682	141	23	location	location	NOUN
ijtc-682	141	24	and	and	CCONJ
ijtc-682	141	25	time	time	NOUN
ijtc-682	141	26	of	of	ADP
ijtc-682	141	27	the	the	DET
ijtc-682	141	28	tax	tax	NOUN
ijtc-682	141	29	office	office	NOUN
ijtc-682	141	30	,	,	PUNCT
ijtc-682	141	31	previously	previously	ADV
ijtc-682	141	32	by	by	ADP
ijtc-682	141	33	manual	manual	ADJ
ijtc-682	141	34	means	mean	VERB
ijtc-682	141	35	taxpayers	taxpayer	NOUN
ijtc-682	141	36	could	could	AUX
ijtc-682	141	37	file	file	VERB
ijtc-682	141	38	a	a	DET
ijtc-682	141	39	letter	letter	NOUN
ijtc-682	141	40	of	of	ADP
ijtc-682	141	41	objection	objection	NOUN
ijtc-682	141	42	to	to	ADP
ijtc-682	141	43	having	have	VERB
ijtc-682	141	44	to	to	PART
ijtc-682	141	45	come	come	VERB
ijtc-682	141	46	to	to	ADP
ijtc-682	141	47	the	the	DET
ijtc-682	141	48	tax	tax	NOUN
ijtc-682	141	49	office	office	NOUN
ijtc-682	141	50	at	at	ADP
ijtc-682	141	51	the	the	DET
ijtc-682	141	52	time	time	NOUN
ijtc-682	141	53	of	of	ADP
ijtc-682	141	54	work	work	NOUN
ijtc-682	141	55	operation	operation	NOUN
ijtc-682	141	56	.	.	PUNCT
ijtc-682	142	1	so	so	ADV
ijtc-682	142	2	that	that	SCONJ
ijtc-682	142	3	with	with	ADP
ijtc-682	142	4	the	the	DET
ijtc-682	142	5	release	release	NOUN
ijtc-682	142	6	of	of	ADP
ijtc-682	142	7	the	the	DET
ijtc-682	142	8	e	e	NOUN
ijtc-682	142	9	-	-	NOUN
ijtc-682	142	10	objection	objection	NOUN
ijtc-682	142	11	,	,	PUNCT
ijtc-682	142	12	taxpayers	taxpayer	NOUN
ijtc-682	142	13	get	get	VERB
ijtc-682	142	14	convenience	convenience	NOUN
ijtc-682	142	15	in	in	ADP
ijtc-682	142	16	submitting	submit	VERB
ijtc-682	142	17	a	a	DET
ijtc-682	142	18	letter	letter	NOUN
ijtc-682	142	19	of	of	ADP
ijtc-682	142	20	objection	objection	NOUN
ijtc-682	142	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	142	22	analysis	analysis	NOUN
ijtc-682	142	23	of	of	ADP
ijtc-682	142	24	the	the	DET
ijtc-682	142	25	effectiveness	effectiveness	NOUN
ijtc-682	142	26	of	of	ADP
ijtc-682	142	27	e	e	NOUN
ijtc-682	142	28	-	-	NOUN
ijtc-682	142	29	objection	objection	NOUN
ijtc-682	142	30	in	in	ADP
ijtc-682	142	31	making	make	VERB
ijtc-682	142	32	it	it	PRON
ijtc-682	142	33	easier	easy	ADJ
ijtc-682	142	34	for	for	ADP
ijtc-682	142	35	officers	officer	NOUN
ijtc-682	142	36	and	and	CCONJ
ijtc-682	142	37	taxpayers	taxpayer	NOUN
ijtc-682	142	38	during	during	ADP
ijtc-682	142	39	the	the	DET
ijtc-682	142	40	covid-19	covid-19	PROPN
ijtc-682	142	41	pandemic	pandemic	NOUN
ijtc-682	142	42	at	at	ADP
ijtc-682	142	43	the	the	DET
ijtc-682	142	44	cibitung	cibitung	ADJ
ijtc-682	142	45	primary	primary	ADJ
ijtc-682	142	46	tax	tax	NOUN
ijtc-682	142	47	service	service	NOUN
ijtc-682	142	48	office	office	NOUN
ijtc-682	142	49	irawati	irawati	NOUN
ijtc-682	142	50	,	,	PUNCT
ijtc-682	142	51	sitinjak	sitinjak	PROPN
ijtc-682	142	52	,	,	PUNCT
ijtc-682	142	53	harjo	harjo	NOUN
ijtc-682	142	54	,	,	PUNCT
ijtc-682	142	55	and	and	CCONJ
ijtc-682	142	56	fahriah	fahriah	VERB
ijtc-682	142	57	307	307	NUM
ijtc-682	142	58	|	|	NOUN
ijtc-682	142	59	ilomata	ilomata	PROPN
ijtc-682	142	60	international	international	ADJ
ijtc-682	142	61	journal	journal	NOUN
ijtc-682	142	62	of	of	ADP
ijtc-682	142	63	tax	tax	PROPN
ijtc-682	142	64	&	&	CCONJ
ijtc-682	142	65	accounting	accounting	NOUN
ijtc-682	142	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	142	67	2	2	NUM
ijtc-682	142	68	.	.	PUNCT
ijtc-682	143	1	the	the	DET
ijtc-682	143	2	obstacle	obstacle	NOUN
ijtc-682	143	3	experienced	experience	VERB
ijtc-682	143	4	related	relate	VERB
ijtc-682	143	5	to	to	ADP
ijtc-682	143	6	the	the	DET
ijtc-682	143	7	analysis	analysis	NOUN
ijtc-682	143	8	of	of	ADP
ijtc-682	143	9	the	the	DET
ijtc-682	143	10	effectiveness	effectiveness	NOUN
ijtc-682	143	11	of	of	ADP
ijtc-682	143	12	e	e	NOUN
ijtc-682	143	13	-	-	NOUN
ijtc-682	143	14	objection	objection	NOUN
ijtc-682	143	15	in	in	ADP
ijtc-682	143	16	making	make	VERB
ijtc-682	143	17	it	it	PRON
ijtc-682	143	18	easier	easy	ADJ
ijtc-682	143	19	for	for	SCONJ
ijtc-682	143	20	officers	officer	NOUN
ijtc-682	143	21	and	and	CCONJ
ijtc-682	143	22	taxpayers	taxpayer	NOUN
ijtc-682	143	23	during	during	ADP
ijtc-682	143	24	the	the	DET
ijtc-682	143	25	covid-19	covid-19	PROPN
ijtc-682	143	26	pandemic	pandemic	ADJ
ijtc-682	143	27	(	(	PUNCT
ijtc-682	143	28	2020	2020	NUM
ijtc-682	143	29	-	-	SYM
ijtc-682	143	30	2021	2021	NUM
ijtc-682	143	31	)	)	PUNCT
ijtc-682	143	32	at	at	ADP
ijtc-682	143	33	the	the	DET
ijtc-682	143	34	cibitung	cibitung	ADJ
ijtc-682	143	35	primary	primary	ADJ
ijtc-682	143	36	tax	tax	NOUN
ijtc-682	143	37	service	service	NOUN
ijtc-682	143	38	office	office	NOUN
ijtc-682	143	39	is	be	AUX
ijtc-682	143	40	to	to	PART
ijtc-682	143	41	interview	interview	VERB
ijtc-682	143	42	taxpayers	taxpayer	NOUN
ijtc-682	143	43	who	who	PRON
ijtc-682	143	44	have	have	AUX
ijtc-682	143	45	submitted	submit	VERB
ijtc-682	143	46	a	a	DET
ijtc-682	143	47	tax	tax	NOUN
ijtc-682	143	48	objection	objection	NOUN
ijtc-682	143	49	letter	letter	NOUN
ijtc-682	143	50	through	through	ADP
ijtc-682	143	51	e	e	NOUN
ijtc-682	143	52	-	-	NOUN
ijtc-682	143	53	objection	objection	NOUN
ijtc-682	143	54	can	can	AUX
ijtc-682	143	55	not	not	PART
ijtc-682	143	56	be	be	AUX
ijtc-682	143	57	implemented	implement	VERB
ijtc-682	143	58	because	because	SCONJ
ijtc-682	143	59	taxpayers	taxpayer	NOUN
ijtc-682	143	60	who	who	PRON
ijtc-682	143	61	have	have	AUX
ijtc-682	143	62	submitted	submit	VERB
ijtc-682	143	63	a	a	DET
ijtc-682	143	64	tax	tax	NOUN
ijtc-682	143	65	objection	objection	NOUN
ijtc-682	143	66	letter	letter	NOUN
ijtc-682	143	67	through	through	ADP
ijtc-682	143	68	e	e	NOUN
ijtc-682	143	69	-	-	NOUN
ijtc-682	143	70	objection	objection	NOUN
ijtc-682	143	71	are	be	AUX
ijtc-682	143	72	confidential	confidential	ADJ
ijtc-682	143	73	.	.	PUNCT
ijtc-682	144	1	in	in	ADP
ijtc-682	144	2	addition	addition	NOUN
ijtc-682	144	3	,	,	PUNCT
ijtc-682	144	4	to	to	PART
ijtc-682	144	5	obtain	obtain	VERB
ijtc-682	144	6	data	datum	NOUN
ijtc-682	144	7	on	on	ADP
ijtc-682	144	8	the	the	DET
ijtc-682	144	9	number	number	NOUN
ijtc-682	144	10	of	of	ADP
ijtc-682	144	11	e	e	NOUN
ijtc-682	144	12	-	-	NOUN
ijtc-682	144	13	objections	objection	NOUN
ijtc-682	144	14	,	,	PUNCT
ijtc-682	144	15	it	it	PRON
ijtc-682	144	16	turned	turn	VERB
ijtc-682	144	17	out	out	ADP
ijtc-682	144	18	to	to	PART
ijtc-682	144	19	be	be	AUX
ijtc-682	144	20	inaccessible	inaccessible	ADJ
ijtc-682	144	21	at	at	ADP
ijtc-682	144	22	the	the	DET
ijtc-682	144	23	tax	tax	NOUN
ijtc-682	144	24	service	service	NOUN
ijtc-682	144	25	office	office	NOUN
ijtc-682	144	26	,	,	PUNCT
ijtc-682	144	27	so	so	SCONJ
ijtc-682	144	28	the	the	DET
ijtc-682	144	29	author	author	NOUN
ijtc-682	144	30	was	be	AUX
ijtc-682	144	31	directed	direct	VERB
ijtc-682	144	32	to	to	PART
ijtc-682	144	33	look	look	VERB
ijtc-682	144	34	for	for	ADP
ijtc-682	144	35	data	datum	NOUN
ijtc-682	144	36	at	at	ADP
ijtc-682	144	37	the	the	DET
ijtc-682	144	38	regional	regional	ADJ
ijtc-682	144	39	office	office	NOUN
ijtc-682	144	40	of	of	ADP
ijtc-682	144	41	kpp	kpp	PROPN
ijtc-682	144	42	pratama	pratama	NOUN
ijtc-682	144	43	cibitung	cibitung	NOUN
ijtc-682	144	44	,	,	PUNCT
ijtc-682	144	45	namely	namely	ADV
ijtc-682	144	46	the	the	DET
ijtc-682	144	47	west	west	PROPN
ijtc-682	144	48	java	java	PROPN
ijtc-682	144	49	regional	regional	PROPN
ijtc-682	144	50	office	office	PROPN
ijtc-682	144	51	ii	ii	PROPN
ijtc-682	144	52	.	.	PROPN
ijtc-682	145	1	based	base	VERB
ijtc-682	145	2	on	on	ADP
ijtc-682	145	3	the	the	DET
ijtc-682	145	4	e	e	NOUN
ijtc-682	145	5	-	-	NOUN
ijtc-682	145	6	objection	objection	NOUN
ijtc-682	145	7	data	datum	NOUN
ijtc-682	145	8	that	that	PRON
ijtc-682	145	9	the	the	DET
ijtc-682	145	10	author	author	NOUN
ijtc-682	145	11	got	get	VERB
ijtc-682	145	12	from	from	ADP
ijtc-682	145	13	the	the	DET
ijtc-682	145	14	west	west	PROPN
ijtc-682	145	15	java	java	PROPN
ijtc-682	145	16	regional	regional	PROPN
ijtc-682	145	17	office	office	PROPN
ijtc-682	145	18	ii	ii	PROPN
ijtc-682	145	19	,	,	PUNCT
ijtc-682	145	20	the	the	DET
ijtc-682	145	21	amount	amount	NOUN
ijtc-682	145	22	of	of	ADP
ijtc-682	145	23	data	datum	NOUN
ijtc-682	145	24	for	for	ADP
ijtc-682	145	25	submitting	submit	VERB
ijtc-682	145	26	tax	tax	NOUN
ijtc-682	145	27	objection	objection	NOUN
ijtc-682	145	28	letters	letter	NOUN
ijtc-682	145	29	manually	manually	ADV
ijtc-682	145	30	is	be	AUX
ijtc-682	145	31	more	more	ADJ
ijtc-682	145	32	than	than	ADP
ijtc-682	145	33	submitting	submit	VERB
ijtc-682	145	34	a	a	DET
ijtc-682	145	35	letter	letter	NOUN
ijtc-682	145	36	of	of	ADP
ijtc-682	145	37	objection	objection	NOUN
ijtc-682	145	38	by	by	ADP
ijtc-682	145	39	e	e	NOUN
ijtc-682	145	40	-	-	NOUN
ijtc-682	145	41	objection	objection	NOUN
ijtc-682	145	42	.	.	PUNCT
ijtc-682	146	1	this	this	PRON
ijtc-682	146	2	is	be	AUX
ijtc-682	146	3	due	due	ADJ
ijtc-682	146	4	to	to	ADP
ijtc-682	146	5	the	the	DET
ijtc-682	146	6	limited	limited	ADJ
ijtc-682	146	7	scope	scope	NOUN
ijtc-682	146	8	for	for	ADP
ijtc-682	146	9	introducing	introduce	VERB
ijtc-682	146	10	e	e	NOUN
ijtc-682	146	11	-	-	NOUN
ijtc-682	146	12	objection	objection	NOUN
ijtc-682	146	13	directly	directly	ADV
ijtc-682	146	14	.	.	PUNCT
ijtc-682	147	1	3	3	X
ijtc-682	147	2	.	.	PUNCT
ijtc-682	147	3	based	base	VERB
ijtc-682	147	4	on	on	ADP
ijtc-682	147	5	e	e	NOUN
ijtc-682	147	6	-	-	NOUN
ijtc-682	147	7	objection	objection	NOUN
ijtc-682	147	8	data	datum	NOUN
ijtc-682	147	9	since	since	SCONJ
ijtc-682	147	10	the	the	DET
ijtc-682	147	11	release	release	NOUN
ijtc-682	147	12	of	of	ADP
ijtc-682	147	13	e	e	NOUN
ijtc-682	147	14	-	-	NOUN
ijtc-682	147	15	objection	objection	NOUN
ijtc-682	147	16	on	on	ADP
ijtc-682	147	17	august	august	PROPN
ijtc-682	147	18	1	1	NUM
ijtc-682	147	19	,	,	PUNCT
ijtc-682	147	20	2020	2020	NUM
ijtc-682	147	21	,	,	PUNCT
ijtc-682	147	22	until	until	ADP
ijtc-682	147	23	the	the	DET
ijtc-682	147	24	end	end	NOUN
ijtc-682	147	25	of	of	ADP
ijtc-682	147	26	2021	2021	NUM
ijtc-682	147	27	,	,	PUNCT
ijtc-682	147	28	the	the	DET
ijtc-682	147	29	number	number	NOUN
ijtc-682	147	30	of	of	ADP
ijtc-682	147	31	e	e	NOUN
ijtc-682	147	32	-	-	NOUN
ijtc-682	147	33	objection	objection	NOUN
ijtc-682	147	34	submissions	submission	NOUN
ijtc-682	147	35	that	that	PRON
ijtc-682	147	36	the	the	DET
ijtc-682	147	37	author	author	NOUN
ijtc-682	147	38	received	receive	VERB
ijtc-682	147	39	from	from	ADP
ijtc-682	147	40	the	the	DET
ijtc-682	147	41	west	west	PROPN
ijtc-682	147	42	java	java	PROPN
ijtc-682	147	43	regional	regional	PROPN
ijtc-682	147	44	office	office	PROPN
ijtc-682	147	45	ii	ii	PROPN
ijtc-682	147	46	has	have	AUX
ijtc-682	147	47	increased	increase	VERB
ijtc-682	147	48	.	.	PUNCT
ijtc-682	148	1	in	in	ADP
ijtc-682	148	2	2020	2020	NUM
ijtc-682	148	3	it	it	PRON
ijtc-682	148	4	was	be	AUX
ijtc-682	148	5	recorded	record	VERB
ijtc-682	148	6	at	at	ADP
ijtc-682	148	7	109	109	NUM
ijtc-682	148	8	and	and	CCONJ
ijtc-682	148	9	in	in	ADP
ijtc-682	148	10	2021	2021	NUM
ijtc-682	148	11	it	it	PRON
ijtc-682	148	12	was	be	AUX
ijtc-682	148	13	recorded	record	VERB
ijtc-682	148	14	at	at	ADP
ijtc-682	148	15	115	115	NUM
ijtc-682	148	16	.	.	PUNCT
ijtc-682	149	1	however	however	ADV
ijtc-682	149	2	,	,	PUNCT
ijtc-682	149	3	the	the	DET
ijtc-682	149	4	data	datum	NOUN
ijtc-682	149	5	for	for	ADP
ijtc-682	149	6	submitting	submit	VERB
ijtc-682	149	7	objection	objection	NOUN
ijtc-682	149	8	letters	letter	NOUN
ijtc-682	149	9	manually	manually	ADV
ijtc-682	149	10	is	be	AUX
ijtc-682	149	11	also	also	ADV
ijtc-682	149	12	still	still	ADV
ijtc-682	149	13	more	more	ADJ
ijtc-682	149	14	than	than	ADP
ijtc-682	149	15	for	for	ADP
ijtc-682	149	16	e	e	NOUN
ijtc-682	149	17	-	-	NOUN
ijtc-682	149	18	objection	objection	NOUN
ijtc-682	149	19	.	.	PUNCT
ijtc-682	150	1	in	in	ADP
ijtc-682	150	2	2020	2020	NUM
ijtc-682	150	3	the	the	DET
ijtc-682	150	4	number	number	NOUN
ijtc-682	150	5	of	of	ADP
ijtc-682	150	6	data	datum	NOUN
ijtc-682	150	7	on	on	ADP
ijtc-682	150	8	manual	manual	ADJ
ijtc-682	150	9	submission	submission	NOUN
ijtc-682	150	10	of	of	ADP
ijtc-682	150	11	objection	objection	NOUN
ijtc-682	150	12	letters	letter	NOUN
ijtc-682	150	13	was	be	AUX
ijtc-682	150	14	recorded	record	VERB
ijtc-682	150	15	at	at	ADP
ijtc-682	150	16	1,111	1,111	NUM
ijtc-682	150	17	so	so	SCONJ
ijtc-682	150	18	a	a	DET
ijtc-682	150	19	difference	difference	NOUN
ijtc-682	150	20	of	of	ADP
ijtc-682	150	21	1,002	1,002	NUM
ijtc-682	150	22	data	datum	NOUN
ijtc-682	150	23	was	be	AUX
ijtc-682	150	24	obtained	obtain	VERB
ijtc-682	150	25	.	.	PUNCT
ijtc-682	151	1	likewise	likewise	ADV
ijtc-682	151	2	,	,	PUNCT
ijtc-682	151	3	in	in	ADP
ijtc-682	151	4	2021	2021	NUM
ijtc-682	151	5	the	the	DET
ijtc-682	151	6	data	datum	NOUN
ijtc-682	151	7	for	for	ADP
ijtc-682	151	8	submitting	submit	VERB
ijtc-682	151	9	objection	objection	NOUN
ijtc-682	151	10	letters	letter	NOUN
ijtc-682	151	11	manually	manually	ADV
ijtc-682	151	12	was	be	AUX
ijtc-682	151	13	recorded	record	VERB
ijtc-682	151	14	at	at	ADP
ijtc-682	151	15	962	962	NUM
ijtc-682	151	16	so	so	ADV
ijtc-682	151	17	a	a	DET
ijtc-682	151	18	difference	difference	NOUN
ijtc-682	151	19	of	of	ADP
ijtc-682	151	20	847	847	NUM
ijtc-682	151	21	data	datum	NOUN
ijtc-682	151	22	was	be	AUX
ijtc-682	151	23	obtained	obtain	VERB
ijtc-682	151	24	.	.	PUNCT
ijtc-682	152	1	however	however	ADV
ijtc-682	152	2	,	,	PUNCT
ijtc-682	152	3	based	base	VERB
ijtc-682	152	4	on	on	ADP
ijtc-682	152	5	this	this	DET
ijtc-682	152	6	data	data	NOUN
ijtc-682	152	7	,	,	PUNCT
ijtc-682	152	8	it	it	PRON
ijtc-682	152	9	can	can	AUX
ijtc-682	152	10	be	be	AUX
ijtc-682	152	11	seen	see	VERB
ijtc-682	152	12	that	that	SCONJ
ijtc-682	152	13	the	the	DET
ijtc-682	152	14	effective	effective	ADJ
ijtc-682	152	15	percentage	percentage	NOUN
ijtc-682	152	16	of	of	ADP
ijtc-682	152	17	eobjection	eobjection	NOUN
ijtc-682	152	18	in	in	ADP
ijtc-682	152	19	2020	2020	NUM
ijtc-682	152	20	reached	reach	VERB
ijtc-682	152	21	8.93	8.93	NUM
ijtc-682	152	22	%	%	NOUN
ijtc-682	152	23	and	and	CCONJ
ijtc-682	152	24	in	in	ADP
ijtc-682	152	25	2021	2021	NUM
ijtc-682	152	26	it	it	PRON
ijtc-682	152	27	reached	reach	VERB
ijtc-682	152	28	9.75	9.75	NUM
ijtc-682	152	29	%	%	NOUN
ijtc-682	152	30	so	so	SCONJ
ijtc-682	152	31	it	it	PRON
ijtc-682	152	32	can	can	AUX
ijtc-682	152	33	be	be	AUX
ijtc-682	152	34	said	say	VERB
ijtc-682	152	35	that	that	SCONJ
ijtc-682	152	36	so	so	ADV
ijtc-682	152	37	far	far	ADV
ijtc-682	152	38	the	the	DET
ijtc-682	152	39	submission	submission	NOUN
ijtc-682	152	40	of	of	ADP
ijtc-682	152	41	objection	objection	NOUN
ijtc-682	152	42	letters	letter	NOUN
ijtc-682	152	43	by	by	ADP
ijtc-682	152	44	e	e	NOUN
ijtc-682	152	45	-	-	NOUN
ijtc-682	152	46	objection	objection	NOUN
ijtc-682	152	47	is	be	AUX
ijtc-682	152	48	not	not	PART
ijtc-682	152	49	effective	effective	ADJ
ijtc-682	152	50	.	.	PUNCT
ijtc-682	153	1	recommendations	recommendation	NOUN
ijtc-682	153	2	for	for	ADP
ijtc-682	153	3	further	further	ADJ
ijtc-682	153	4	development	development	NOUN
ijtc-682	153	5	,	,	PUNCT
ijtc-682	153	6	the	the	DET
ijtc-682	153	7	author	author	NOUN
ijtc-682	153	8	provides	provide	VERB
ijtc-682	153	9	constructive	constructive	ADJ
ijtc-682	153	10	suggestions	suggestion	NOUN
ijtc-682	153	11	and	and	CCONJ
ijtc-682	153	12	inputs	input	NOUN
ijtc-682	153	13	to	to	PART
ijtc-682	153	14	improve	improve	VERB
ijtc-682	153	15	the	the	DET
ijtc-682	153	16	effectiveness	effectiveness	NOUN
ijtc-682	153	17	of	of	ADP
ijtc-682	153	18	e	e	NOUN
ijtc-682	153	19	-	-	NOUN
ijtc-682	153	20	objection	objection	NOUN
ijtc-682	153	21	in	in	ADP
ijtc-682	153	22	making	make	VERB
ijtc-682	153	23	it	it	PRON
ijtc-682	153	24	easier	easy	ADJ
ijtc-682	153	25	for	for	SCONJ
ijtc-682	153	26	officers	officer	NOUN
ijtc-682	153	27	and	and	CCONJ
ijtc-682	153	28	taxpayers	taxpayer	NOUN
ijtc-682	153	29	during	during	ADP
ijtc-682	153	30	the	the	DET
ijtc-682	153	31	covid-19	covid-19	PROPN
ijtc-682	153	32	pandemic	pandemic	ADJ
ijtc-682	153	33	(	(	PUNCT
ijtc-682	153	34	2020	2020	NUM
ijtc-682	153	35	-	-	SYM
ijtc-682	153	36	2021	2021	NUM
ijtc-682	153	37	)	)	PUNCT
ijtc-682	153	38	at	at	ADP
ijtc-682	153	39	the	the	DET
ijtc-682	153	40	cibitung	cibitung	ADJ
ijtc-682	153	41	primary	primary	ADJ
ijtc-682	153	42	tax	tax	NOUN
ijtc-682	153	43	service	service	NOUN
ijtc-682	153	44	office	office	NOUN
ijtc-682	153	45	as	as	SCONJ
ijtc-682	153	46	follows	follow	VERB
ijtc-682	153	47	:	:	PUNCT
ijtc-682	154	1	1	1	X
ijtc-682	154	2	.	.	X
ijtc-682	154	3	increasing	increase	VERB
ijtc-682	154	4	the	the	DET
ijtc-682	154	5	effectiveness	effectiveness	NOUN
ijtc-682	154	6	of	of	ADP
ijtc-682	154	7	e	e	NOUN
ijtc-682	154	8	-	-	NOUN
ijtc-682	154	9	objection	objection	NOUN
ijtc-682	154	10	as	as	ADP
ijtc-682	154	11	an	an	DET
ijtc-682	154	12	alternative	alternative	NOUN
ijtc-682	154	13	to	to	ADP
ijtc-682	154	14	submitting	submit	VERB
ijtc-682	154	15	a	a	DET
ijtc-682	154	16	letter	letter	NOUN
ijtc-682	154	17	of	of	ADP
ijtc-682	154	18	objection	objection	NOUN
ijtc-682	154	19	,	,	PUNCT
ijtc-682	154	20	the	the	DET
ijtc-682	154	21	system	system	NOUN
ijtc-682	154	22	of	of	ADP
ijtc-682	154	23	introducing	introduce	VERB
ijtc-682	154	24	e	e	NOUN
ijtc-682	154	25	-	-	NOUN
ijtc-682	154	26	objection	objection	NOUN
ijtc-682	154	27	to	to	ADP
ijtc-682	154	28	the	the	DET
ijtc-682	154	29	public	public	ADJ
ijtc-682	154	30	(	(	PUNCT
ijtc-682	154	31	taxpayers	taxpayer	NOUN
ijtc-682	154	32	)	)	PUNCT
ijtc-682	154	33	is	be	AUX
ijtc-682	154	34	further	far	ADV
ijtc-682	154	35	improved	improve	VERB
ijtc-682	154	36	,	,	PUNCT
ijtc-682	154	37	although	although	SCONJ
ijtc-682	154	38	for	for	ADP
ijtc-682	154	39	now	now	ADV
ijtc-682	154	40	it	it	PRON
ijtc-682	154	41	only	only	ADV
ijtc-682	154	42	utilizes	utilize	VERB
ijtc-682	154	43	digital	digital	ADJ
ijtc-682	154	44	media	medium	NOUN
ijtc-682	154	45	,	,	PUNCT
ijtc-682	154	46	the	the	DET
ijtc-682	154	47	author	author	NOUN
ijtc-682	154	48	suggests	suggest	VERB
ijtc-682	154	49	that	that	SCONJ
ijtc-682	154	50	on	on	ADP
ijtc-682	154	51	social	social	ADJ
ijtc-682	154	52	media	medium	NOUN
ijtc-682	154	53	such	such	ADJ
ijtc-682	154	54	as	as	ADP
ijtc-682	154	55	(	(	PUNCT
ijtc-682	154	56	instagram	instagram	PROPN
ijtc-682	154	57	,	,	PUNCT
ijtc-682	154	58	youtube	youtube	NOUN
ijtc-682	154	59	and	and	CCONJ
ijtc-682	154	60	others	other	NOUN
ijtc-682	154	61	)	)	PUNCT
ijtc-682	154	62	can	can	AUX
ijtc-682	154	63	be	be	AUX
ijtc-682	154	64	posted	post	VERB
ijtc-682	154	65	about	about	ADP
ijtc-682	154	66	e	e	NOUN
ijtc-682	154	67	-	-	NOUN
ijtc-682	154	68	objection	objection	NOUN
ijtc-682	154	69	so	so	SCONJ
ijtc-682	154	70	that	that	SCONJ
ijtc-682	154	71	more	more	ADJ
ijtc-682	154	72	taxpayers	taxpayer	NOUN
ijtc-682	154	73	know	know	VERB
ijtc-682	154	74	e	e	NOUN
ijtc-682	154	75	-	-	NOUN
ijtc-682	154	76	objection	objection	NOUN
ijtc-682	154	77	.	.	PUNCT
ijtc-682	155	1	so	so	ADV
ijtc-682	155	2	that	that	SCONJ
ijtc-682	155	3	e	e	NOUN
ijtc-682	155	4	-	-	NOUN
ijtc-682	155	5	objection	objection	NOUN
ijtc-682	155	6	can	can	AUX
ijtc-682	155	7	be	be	AUX
ijtc-682	155	8	used	use	VERB
ijtc-682	155	9	as	as	ADP
ijtc-682	155	10	a	a	DET
ijtc-682	155	11	fulfilment	fulfilment	NOUN
ijtc-682	155	12	of	of	ADP
ijtc-682	155	13	the	the	DET
ijtc-682	155	14	rights	right	NOUN
ijtc-682	155	15	of	of	ADP
ijtc-682	155	16	taxpayers	taxpayer	NOUN
ijtc-682	155	17	,	,	PUNCT
ijtc-682	155	18	as	as	ADV
ijtc-682	155	19	well	well	ADV
ijtc-682	155	20	as	as	ADP
ijtc-682	155	21	tax	tax	NOUN
ijtc-682	155	22	officers	officer	NOUN
ijtc-682	155	23	so	so	SCONJ
ijtc-682	155	24	that	that	SCONJ
ijtc-682	155	25	it	it	PRON
ijtc-682	155	26	can	can	AUX
ijtc-682	155	27	be	be	AUX
ijtc-682	155	28	made	make	VERB
ijtc-682	155	29	easier	easy	ADJ
ijtc-682	155	30	to	to	PART
ijtc-682	155	31	accommodate	accommodate	VERB
ijtc-682	155	32	the	the	DET
ijtc-682	155	33	objection	objection	NOUN
ijtc-682	155	34	letter	letter	NOUN
ijtc-682	155	35	submitted	submit	VERB
ijtc-682	155	36	.	.	PUNCT
ijtc-682	156	1	2	2	X
ijtc-682	156	2	.	.	PUNCT
ijtc-682	156	3	to	to	PART
ijtc-682	156	4	minimize	minimize	VERB
ijtc-682	156	5	the	the	DET
ijtc-682	156	6	possibility	possibility	NOUN
ijtc-682	156	7	of	of	ADP
ijtc-682	156	8	confusion	confusion	NOUN
ijtc-682	156	9	from	from	ADP
ijtc-682	156	10	taxpayers	taxpayer	NOUN
ijtc-682	156	11	in	in	ADP
ijtc-682	156	12	accessing	access	VERB
ijtc-682	156	13	e	e	NOUN
ijtc-682	156	14	-	-	NOUN
ijtc-682	156	15	objection	objection	NOUN
ijtc-682	156	16	,	,	PUNCT
ijtc-682	156	17	should	should	AUX
ijtc-682	156	18	be	be	AUX
ijtc-682	156	19	given	give	VERB
ijtc-682	156	20	a	a	DET
ijtc-682	156	21	guide	guide	NOUN
ijtc-682	156	22	to	to	ADP
ijtc-682	156	23	submitting	submit	VERB
ijtc-682	156	24	e	e	NOUN
ijtc-682	156	25	-	-	NOUN
ijtc-682	156	26	objection	objection	NOUN
ijtc-682	156	27	visually	visually	ADV
ijtc-682	156	28	like	like	ADP
ijtc-682	156	29	a	a	DET
ijtc-682	156	30	tutorial	tutorial	NOUN
ijtc-682	156	31	on	on	ADP
ijtc-682	156	32	youtube	youtube	NOUN
ijtc-682	156	33	so	so	SCONJ
ijtc-682	156	34	that	that	SCONJ
ijtc-682	156	35	taxpayers	taxpayer	NOUN
ijtc-682	156	36	can	can	AUX
ijtc-682	156	37	more	more	ADV
ijtc-682	156	38	easily	easily	ADV
ijtc-682	156	39	access	access	VERB
ijtc-682	156	40	e	e	NOUN
ijtc-682	156	41	-	-	NOUN
ijtc-682	156	42	objection	objection	NOUN
ijtc-682	156	43	.	.	PUNCT
ijtc-682	157	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	157	2	analysis	analysis	NOUN
ijtc-682	157	3	of	of	ADP
ijtc-682	157	4	the	the	DET
ijtc-682	157	5	effectiveness	effectiveness	NOUN
ijtc-682	157	6	of	of	ADP
ijtc-682	157	7	e	e	NOUN
ijtc-682	157	8	-	-	NOUN
ijtc-682	157	9	objection	objection	NOUN
ijtc-682	157	10	in	in	ADP
ijtc-682	157	11	making	make	VERB
ijtc-682	157	12	it	it	PRON
ijtc-682	157	13	easier	easy	ADJ
ijtc-682	157	14	for	for	ADP
ijtc-682	157	15	officers	officer	NOUN
ijtc-682	157	16	and	and	CCONJ
ijtc-682	157	17	taxpayers	taxpayer	NOUN
ijtc-682	157	18	during	during	ADP
ijtc-682	157	19	the	the	DET
ijtc-682	157	20	covid-19	covid-19	PROPN
ijtc-682	157	21	pandemic	pandemic	NOUN
ijtc-682	157	22	at	at	ADP
ijtc-682	157	23	the	the	DET
ijtc-682	157	24	cibitung	cibitung	ADJ
ijtc-682	157	25	primary	primary	ADJ
ijtc-682	157	26	tax	tax	NOUN
ijtc-682	157	27	service	service	NOUN
ijtc-682	157	28	office	office	NOUN
ijtc-682	157	29	irawati	irawati	NOUN
ijtc-682	157	30	,	,	PUNCT
ijtc-682	157	31	sitinjak	sitinjak	PROPN
ijtc-682	157	32	,	,	PUNCT
ijtc-682	157	33	harjo	harjo	NOUN
ijtc-682	157	34	,	,	PUNCT
ijtc-682	157	35	and	and	CCONJ
ijtc-682	157	36	fahriah	fahriah	VERB
ijtc-682	157	37	308	308	NUM
ijtc-682	157	38	|	|	ADV
ijtc-682	157	39	ilomata	ilomata	PROPN
ijtc-682	157	40	international	international	ADJ
ijtc-682	157	41	journal	journal	NOUN
ijtc-682	157	42	of	of	ADP
ijtc-682	157	43	tax	tax	PROPN
ijtc-682	157	44	&	&	CCONJ
ijtc-682	157	45	accounting	accounting	PROPN
ijtc-682	157	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	157	47	reference	reference	NOUN
ijtc-682	157	48	drucker	drucker	NOUN
ijtc-682	157	49	,	,	PUNCT
ijtc-682	157	50	j.	j.	PROPN
ijtc-682	157	51	,	,	PUNCT
ijtc-682	157	52	funderburg	funderburg	PROPN
ijtc-682	157	53	,	,	PUNCT
ijtc-682	157	54	r.	r.	PROPN
ijtc-682	157	55	,	,	PUNCT
ijtc-682	157	56	merriman	merriman	PROPN
ijtc-682	157	57	,	,	PUNCT
ijtc-682	157	58	d.	d.	PROPN
ijtc-682	157	59	,	,	PUNCT
ijtc-682	157	60	&	&	CCONJ
ijtc-682	157	61	weber	weber	PROPN
ijtc-682	157	62	,	,	PUNCT
ijtc-682	157	63	r.	r.	PROPN
ijtc-682	157	64	(	(	PUNCT
ijtc-682	157	65	2020	2020	NUM
ijtc-682	157	66	)	)	PUNCT
ijtc-682	157	67	.	.	PUNCT
ijtc-682	158	1	do	do	AUX
ijtc-682	158	2	local	local	ADJ
ijtc-682	158	3	governments	government	NOUN
ijtc-682	158	4	use	use	VERB
ijtc-682	158	5	business	business	NOUN
ijtc-682	158	6	tax	tax	NOUN
ijtc-682	158	7	incentives	incentive	NOUN
ijtc-682	158	8	to	to	PART
ijtc-682	158	9	compensate	compensate	VERB
ijtc-682	158	10	for	for	ADP
ijtc-682	158	11	high	high	ADJ
ijtc-682	158	12	business	business	NOUN
ijtc-682	158	13	property	property	NOUN
ijtc-682	158	14	taxes	taxis	NOUN
ijtc-682	158	15	?	?	PUNCT
ijtc-682	159	1	regional	regional	ADJ
ijtc-682	159	2	science	science	NOUN
ijtc-682	159	3	and	and	CCONJ
ijtc-682	159	4	urban	urban	ADJ
ijtc-682	159	5	economics	economic	NOUN
ijtc-682	159	6	,	,	PUNCT
ijtc-682	159	7	81	81	NUM
ijtc-682	159	8	.	.	PUNCT
ijtc-682	160	1	https://doi.org/10.1016/j.regsciurbeco.2019.103498	https://doi.org/10.1016/j.regsciurbeco.2019.103498	VERB
ijtc-682	160	2	gonzález	gonzález	PROPN
ijtc-682	160	3	canché	canché	NOUN
ijtc-682	160	4	,	,	PUNCT
ijtc-682	160	5	m.	m.	NOUN
ijtc-682	160	6	s.	s.	PROPN
ijtc-682	160	7	(	(	PUNCT
ijtc-682	160	8	2022	2022	NUM
ijtc-682	160	9	)	)	PUNCT
ijtc-682	160	10	.	.	PUNCT
ijtc-682	161	1	post	post	ADJ
ijtc-682	161	2	-	-	ADJ
ijtc-682	161	3	purchase	purchase	ADJ
ijtc-682	161	4	federal	federal	ADJ
ijtc-682	161	5	financial	financial	ADJ
ijtc-682	161	6	aid	aid	NOUN
ijtc-682	161	7	:	:	PUNCT
ijtc-682	161	8	how	how	SCONJ
ijtc-682	161	9	(	(	PUNCT
ijtc-682	161	10	in)effective	in)effective	ADJ
ijtc-682	161	11	is	be	AUX
ijtc-682	161	12	the	the	DET
ijtc-682	161	13	irs	irs	PROPN
ijtc-682	161	14	’s	’s	PART
ijtc-682	161	15	student	student	NOUN
ijtc-682	161	16	loan	loan	NOUN
ijtc-682	161	17	interest	interest	NOUN
ijtc-682	161	18	deduction	deduction	NOUN
ijtc-682	161	19	(	(	PUNCT
ijtc-682	161	20	slid	slide	VERB
ijtc-682	161	21	)	)	PUNCT
ijtc-682	161	22	in	in	ADP
ijtc-682	161	23	reaching	reach	VERB
ijtc-682	161	24	lower	low	ADJ
ijtc-682	161	25	-	-	PUNCT
ijtc-682	161	26	income	income	NOUN
ijtc-682	161	27	taxpayers	taxpayer	NOUN
ijtc-682	161	28	and	and	CCONJ
ijtc-682	161	29	students	student	NOUN
ijtc-682	161	30	?	?	PUNCT
ijtc-682	162	1	research	research	NOUN
ijtc-682	162	2	in	in	ADP
ijtc-682	162	3	higher	high	ADJ
ijtc-682	162	4	education	education	NOUN
ijtc-682	162	5	,	,	PUNCT
ijtc-682	162	6	63(6	63(6	PROPN
ijtc-682	162	7	)	)	PUNCT
ijtc-682	162	8	,	,	PUNCT
ijtc-682	162	9	933–986	933–986	NUM
ijtc-682	162	10	.	.	PUNCT
ijtc-682	163	1	https://doi.org/10.1007/s11162-02109672-6	https://doi.org/10.1007/s11162-02109672-6	PROPN
ijtc-682	163	2	hadi	hadi	PROPN
ijtc-682	163	3	,	,	PUNCT
ijtc-682	163	4	h.	h.	PROPN
ijtc-682	163	5	r.	r.	PROPN
ijtc-682	163	6	(	(	PUNCT
ijtc-682	163	7	2017	2017	NUM
ijtc-682	163	8	)	)	PUNCT
ijtc-682	163	9	.	.	PUNCT
ijtc-682	164	1	reformulation	reformulation	NOUN
ijtc-682	164	2	of	of	ADP
ijtc-682	164	3	tax	tax	NOUN
ijtc-682	164	4	dispute	dispute	NOUN
ijtc-682	164	5	resolution	resolution	NOUN
ijtc-682	164	6	in	in	ADP
ijtc-682	164	7	indonesia	indonesia	PROPN
ijtc-682	164	8	.	.	PUNCT
ijtc-682	165	1	j.	j.	PROPN
ijtc-682	165	2	law	law	PROPN
ijtc-682	165	3	,	,	PUNCT
ijtc-682	165	4	policy	policy	NOUN
ijtc-682	165	5	glob	glob	NOUN
ijtc-682	165	6	,	,	PUNCT
ijtc-682	165	7	61	61	NUM
ijtc-682	165	8	,	,	PUNCT
ijtc-682	165	9	67–76	67–76	NOUN
ijtc-682	165	10	.	.	PUNCT
ijtc-682	166	1	www.iiste	www.iiste	NOUN
ijtc-682	166	2	.	.	PUNCT
ijtc-682	167	1	hamad	hamad	PROPN
ijtc-682	167	2	,	,	PUNCT
ijtc-682	167	3	w.	w.	PROPN
ijtc-682	167	4	(	(	PUNCT
ijtc-682	167	5	2022	2022	NUM
ijtc-682	167	6	)	)	PUNCT
ijtc-682	167	7	.	.	PUNCT
ijtc-682	168	1	understanding	understand	VERB
ijtc-682	168	2	the	the	DET
ijtc-682	168	3	foremost	foremost	ADJ
ijtc-682	168	4	challenges	challenge	NOUN
ijtc-682	168	5	in	in	ADP
ijtc-682	168	6	the	the	DET
ijtc-682	168	7	transition	transition	NOUN
ijtc-682	168	8	to	to	ADP
ijtc-682	168	9	online	online	ADJ
ijtc-682	168	10	teaching	teaching	NOUN
ijtc-682	168	11	and	and	CCONJ
ijtc-682	168	12	learning	learn	VERB
ijtc-682	168	13	during	during	ADP
ijtc-682	168	14	covid’19	covid’19	PROPN
ijtc-682	168	15	pandemic	pandemic	NOUN
ijtc-682	168	16	:	:	PUNCT
ijtc-682	168	17	a	a	DET
ijtc-682	168	18	systematic	systematic	ADJ
ijtc-682	168	19	literature	literature	PROPN
ijtc-682	168	20	review	review	PROPN
ijtc-682	168	21	.	.	PUNCT
ijtc-682	169	1	journal	journal	NOUN
ijtc-682	169	2	of	of	ADP
ijtc-682	169	3	educational	educational	ADJ
ijtc-682	169	4	technology	technology	NOUN
ijtc-682	169	5	and	and	CCONJ
ijtc-682	169	6	online	online	ADJ
ijtc-682	169	7	learning	learning	NOUN
ijtc-682	169	8	.	.	PUNCT
ijtc-682	170	1	https://doi.org/10.31681/jetol.1055695	https://doi.org/10.31681/jetol.1055695	NOUN
ijtc-682	170	2	ispriyarso	ispriyarso	VERB
ijtc-682	170	3	.	.	PUNCT
ijtc-682	171	1	(	(	PUNCT
ijtc-682	171	2	2019	2019	NUM
ijtc-682	171	3	)	)	PUNCT
ijtc-682	171	4	.	.	PUNCT
ijtc-682	172	1	budi	budi	PROPN
ijtc-682	172	2	“	"	PUNCT
ijtc-682	172	3	kelemahan	kelemahan	PROPN
ijtc-682	172	4	lembaga	lembaga	PROPN
ijtc-682	172	5	keberatan	keberatan	VERB
ijtc-682	172	6	pajak	pajak	ADV
ijtc-682	172	7	.	.	PUNCT
ijtc-682	173	1	adminitrative	adminitrative	ADJ
ijtc-682	173	2	law	law	PROPN
ijtc-682	173	3	gov	gov	PROPN
ijtc-682	173	4	,	,	PUNCT
ijtc-682	173	5	2(2	2(2	NUM
ijtc-682	173	6	)	)	PUNCT
ijtc-682	173	7	,	,	PUNCT
ijtc-682	173	8	11	11	NUM
ijtc-682	173	9	.	.	PUNCT
ijtc-682	173	10	kashefi	kashefi	PROPN
ijtc-682	173	11	pour	pour	PROPN
ijtc-682	173	12	,	,	PUNCT
ijtc-682	173	13	e.	e.	PROPN
ijtc-682	173	14	,	,	PUNCT
ijtc-682	173	15	&	&	CCONJ
ijtc-682	173	16	lasfer	lasfer	PROPN
ijtc-682	173	17	,	,	PUNCT
ijtc-682	173	18	m.	m.	NOUN
ijtc-682	173	19	(	(	PUNCT
ijtc-682	173	20	2019	2019	NUM
ijtc-682	173	21	)	)	PUNCT
ijtc-682	173	22	.	.	PUNCT
ijtc-682	174	1	taxes	taxis	NOUN
ijtc-682	174	2	,	,	PUNCT
ijtc-682	174	3	governance	governance	NOUN
ijtc-682	174	4	,	,	PUNCT
ijtc-682	174	5	and	and	CCONJ
ijtc-682	174	6	debt	debt	NOUN
ijtc-682	174	7	maturity	maturity	NOUN
ijtc-682	174	8	structure	structure	NOUN
ijtc-682	174	9	:	:	PUNCT
ijtc-682	174	10	international	international	ADJ
ijtc-682	174	11	evidence	evidence	NOUN
ijtc-682	174	12	.	.	PUNCT
ijtc-682	175	1	journal	journal	NOUN
ijtc-682	175	2	of	of	ADP
ijtc-682	175	3	international	international	ADJ
ijtc-682	175	4	financial	financial	ADJ
ijtc-682	175	5	markets	market	NOUN
ijtc-682	175	6	,	,	PUNCT
ijtc-682	175	7	institutions	institution	NOUN
ijtc-682	175	8	and	and	CCONJ
ijtc-682	175	9	money	money	NOUN
ijtc-682	175	10	,	,	PUNCT
ijtc-682	175	11	58	58	NUM
ijtc-682	175	12	,	,	PUNCT
ijtc-682	175	13	136	136	NUM
ijtc-682	175	14	–	–	PUNCT
ijtc-682	175	15	161	161	NUM
ijtc-682	175	16	.	.	PUNCT
ijtc-682	176	1	https://doi.org/10.1016/j.intfin.2018.09.011	https://doi.org/10.1016/j.intfin.2018.09.011	NOUN
ijtc-682	176	2	kumala	kumala	PROPN
ijtc-682	176	3	,	,	PUNCT
ijtc-682	176	4	r.	r.	PROPN
ijtc-682	176	5	,	,	PUNCT
ijtc-682	176	6	subagyo	subagyo	PROPN
ijtc-682	176	7	,	,	PUNCT
ijtc-682	176	8	a.	a.	NOUN
ijtc-682	176	9	,	,	PUNCT
ijtc-682	176	10	harjo	harjo	PROPN
ijtc-682	176	11	,	,	PUNCT
ijtc-682	176	12	d.	d.	PROPN
ijtc-682	176	13	,	,	PUNCT
ijtc-682	176	14	arimbhi	arimbhi	PROPN
ijtc-682	176	15	,	,	PUNCT
ijtc-682	176	16	p.	p.	NOUN
ijtc-682	176	17	,	,	PUNCT
ijtc-682	176	18	&	&	CCONJ
ijtc-682	176	19	hidayati	hidayati	PROPN
ijtc-682	176	20	.	.	PUNCT
ijtc-682	177	1	(	(	PUNCT
ijtc-682	177	2	2021	2021	NUM
ijtc-682	177	3	)	)	PUNCT
ijtc-682	177	4	.	.	PUNCT
ijtc-682	178	1	mainita	mainita	PROPN
ijtc-682	178	2	“	"	PUNCT
ijtc-682	178	3	effectiveness	effectiveness	NOUN
ijtc-682	178	4	of	of	ADP
ijtc-682	178	5	application	application	NOUN
ijtc-682	178	6	of	of	ADP
ijtc-682	178	7	online	online	ADJ
ijtc-682	178	8	objection	objection	NOUN
ijtc-682	178	9	submission	submission	NOUN
ijtc-682	178	10	service	service	NOUN
ijtc-682	178	11	(	(	PUNCT
ijtc-682	178	12	e	e	NOUN
ijtc-682	178	13	-	-	NOUN
ijtc-682	178	14	objection	objection	NOUN
ijtc-682	178	15	)	)	PUNCT
ijtc-682	178	16	at	at	ADP
ijtc-682	178	17	the	the	DET
ijtc-682	178	18	primary	primary	ADJ
ijtc-682	178	19	tax	tax	NOUN
ijtc-682	178	20	office	office	NOUN
ijtc-682	178	21	of	of	ADP
ijtc-682	178	22	south	south	PROPN
ijtc-682	178	23	bekasi	bekasi	PROPN
ijtc-682	178	24	(	(	PUNCT
ijtc-682	178	25	vol	vol	NOUN
ijtc-682	178	26	.	.	NOUN
ijtc-682	178	27	8	8	NUM
ijtc-682	178	28	,	,	PUNCT
ijtc-682	178	29	issue	issue	NOUN
ijtc-682	178	30	2	2	NUM
ijtc-682	178	31	,	,	PUNCT
ijtc-682	178	32	pp	pp	ADJ
ijtc-682	178	33	.	.	PUNCT
ijtc-682	179	1	97–104	97–104	X
ijtc-682	179	2	)	)	PUNCT
ijtc-682	179	3	.	.	PUNCT
ijtc-682	180	1	lazăr	lazăr	PROPN
ijtc-682	180	2	,	,	PUNCT
ijtc-682	180	3	s.	s.	PROPN
ijtc-682	180	4	,	,	PUNCT
ijtc-682	180	5	&	&	CCONJ
ijtc-682	180	6	istrate	istrate	PROPN
ijtc-682	180	7	,	,	PUNCT
ijtc-682	180	8	c.	c.	NOUN
ijtc-682	180	9	(	(	PUNCT
ijtc-682	180	10	2018	2018	NUM
ijtc-682	180	11	)	)	PUNCT
ijtc-682	180	12	.	.	PUNCT
ijtc-682	181	1	corporate	corporate	ADJ
ijtc-682	181	2	tax	tax	NOUN
ijtc-682	181	3	-	-	PUNCT
ijtc-682	181	4	mix	mix	NOUN
ijtc-682	181	5	and	and	CCONJ
ijtc-682	181	6	firm	firm	ADJ
ijtc-682	181	7	performance	performance	NOUN
ijtc-682	181	8	.	.	PUNCT
ijtc-682	182	1	a	a	DET
ijtc-682	182	2	comprehensive	comprehensive	ADJ
ijtc-682	182	3	assessment	assessment	NOUN
ijtc-682	182	4	for	for	ADP
ijtc-682	182	5	romanian	romanian	ADJ
ijtc-682	182	6	listed	list	VERB
ijtc-682	182	7	companies	company	NOUN
ijtc-682	182	8	.	.	PUNCT
ijtc-682	183	1	economic	economic	ADJ
ijtc-682	183	2	research	research	NOUN
ijtc-682	183	3	-	-	PUNCT
ijtc-682	183	4	ekonomska	ekonomska	ADJ
ijtc-682	183	5	istrazivanja	istrazivanja	NOUN
ijtc-682	183	6	,	,	PUNCT
ijtc-682	183	7	31(1	31(1	NUM
ijtc-682	183	8	)	)	PUNCT
ijtc-682	183	9	,	,	PUNCT
ijtc-682	183	10	1258–1272	1258–1272	NUM
ijtc-682	183	11	.	.	PUNCT
ijtc-682	184	1	https://doi.org/10.1080/1331677x.2018.1482225	https://doi.org/10.1080/1331677x.2018.1482225	X
ijtc-682	185	1	liu	liu	PROPN
ijtc-682	185	2	,	,	PUNCT
ijtc-682	185	3	h.	h.	PROPN
ijtc-682	185	4	,	,	PUNCT
ijtc-682	185	5	xia	xia	PROPN
ijtc-682	185	6	,	,	PUNCT
ijtc-682	185	7	q.	q.	PROPN
ijtc-682	185	8	,	,	PUNCT
ijtc-682	185	9	&	&	CCONJ
ijtc-682	185	10	xu	xu	PROPN
ijtc-682	185	11	,	,	PUNCT
ijtc-682	185	12	j.	j.	PROPN
ijtc-682	185	13	(	(	PUNCT
ijtc-682	185	14	2011	2011	NUM
ijtc-682	185	15	)	)	PUNCT
ijtc-682	185	16	.	.	PUNCT
ijtc-682	186	1	notice	notice	NOUN
ijtc-682	186	2	of	of	ADP
ijtc-682	186	3	retraction	retraction	NOUN
ijtc-682	186	4	:	:	PUNCT
ijtc-682	186	5	taxpayer	taxpayer	NOUN
ijtc-682	186	6	compliance	compliance	NOUN
ijtc-682	186	7	in	in	ADP
ijtc-682	186	8	china	china	PROPN
ijtc-682	186	9	:	:	PUNCT
ijtc-682	186	10	a	a	DET
ijtc-682	186	11	prospect	prospect	NOUN
ijtc-682	186	12	theory	theory	NOUN
ijtc-682	186	13	analysis	analysis	NOUN
ijtc-682	186	14	.	.	PUNCT
ijtc-682	187	1	2011	2011	NUM
ijtc-682	187	2	2nd	2nd	ADJ
ijtc-682	187	3	international	international	ADJ
ijtc-682	187	4	conference	conference	NOUN
ijtc-682	187	5	on	on	ADP
ijtc-682	187	6	artificial	artificial	ADJ
ijtc-682	187	7	intelligence	intelligence	NOUN
ijtc-682	187	8	,	,	PUNCT
ijtc-682	187	9	management	management	NOUN
ijtc-682	187	10	science	science	NOUN
ijtc-682	187	11	and	and	CCONJ
ijtc-682	187	12	electronic	electronic	ADJ
ijtc-682	187	13	commerce	commerce	NOUN
ijtc-682	187	14	,	,	PUNCT
ijtc-682	187	15	aimsec	aimsec	NOUN
ijtc-682	187	16	2011	2011	NUM
ijtc-682	187	17	proceedings	proceeding	NOUN
ijtc-682	187	18	,	,	PUNCT
ijtc-682	187	19	7292–7297	7292–7297	NUM
ijtc-682	187	20	.	.	PUNCT
ijtc-682	188	1	https://doi.org/10.1109/aimsec.2011.6009750	https://doi.org/10.1109/aimsec.2011.6009750	PROPN
ijtc-682	188	2	mardiasmo	mardiasmo	NOUN
ijtc-682	188	3	.	.	PUNCT
ijtc-682	189	1	(	(	PUNCT
ijtc-682	189	2	2013	2013	NUM
ijtc-682	189	3	)	)	PUNCT
ijtc-682	189	4	.	.	PUNCT
ijtc-682	190	1	perpajakan	perpajakan	PROPN
ijtc-682	190	2	.	.	PUNCT
ijtc-682	191	1	andi	andi	PROPN
ijtc-682	191	2	.	.	PUNCT
ijtc-682	192	1	moleong	moleong	PROPN
ijtc-682	192	2	,	,	PUNCT
ijtc-682	192	3	&	&	CCONJ
ijtc-682	192	4	j.	j.	PROPN
ijtc-682	192	5	,	,	PUNCT
ijtc-682	192	6	l.	l.	PROPN
ijtc-682	192	7	(	(	PUNCT
ijtc-682	192	8	2014	2014	NUM
ijtc-682	192	9	)	)	PUNCT
ijtc-682	192	10	.	.	PUNCT
ijtc-682	193	1	metodologi	metodologi	PROPN
ijtc-682	193	2	penelitian	penelitian	PROPN
ijtc-682	193	3	kualitatif	kualitatif	PROPN
ijtc-682	193	4	.	.	PUNCT
ijtc-682	194	1	edisi	edisi	VERB
ijtc-682	194	2	revisi	revisi	NOUN
ijtc-682	194	3	.	.	PUNCT
ijtc-682	195	1	pt	pt	PROPN
ijtc-682	195	2	.	.	PROPN
ijtc-682	195	3	remaja	remaja	PROPN
ijtc-682	195	4	rosdakarya	rosdakarya	PROPN
ijtc-682	195	5	.	.	PUNCT
ijtc-682	196	1	nasution	nasution	NOUN
ijtc-682	196	2	,	,	PUNCT
ijtc-682	196	3	n.	n.	PROPN
ijtc-682	196	4	a.	a.	PROPN
ijtc-682	196	5	(	(	PUNCT
ijtc-682	196	6	2020	2020	NUM
ijtc-682	196	7	)	)	PUNCT
ijtc-682	196	8	.	.	PUNCT
ijtc-682	197	1	imelda	imelda	PROPN
ijtc-682	197	2	situmorang	situmorang	PROPN
ijtc-682	197	3	“	"	PUNCT
ijtc-682	197	4	analisis	analisis	ADJ
ijtc-682	197	5	proses	proses	PROPN
ijtc-682	197	6	banding	banding	PROPN
ijtc-682	197	7	surat	surat	PROPN
ijtc-682	197	8	ketetapan	ketetapan	VERB
ijtc-682	197	9	pajak	pajak	PROPN
ijtc-682	197	10	kurang	kurang	PROPN
ijtc-682	197	11	bayar	bayar	PROPN
ijtc-682	197	12	(	(	PUNCT
ijtc-682	197	13	skpkb	skpkb	NOUN
ijtc-682	197	14	)	)	PUNCT
ijtc-682	197	15	terhadap	terhadap	PROPN
ijtc-682	197	16	pajak	pajak	PROPN
ijtc-682	197	17	penghasilan	penghasilan	PROPN
ijtc-682	197	18	(	(	PUNCT
ijtc-682	197	19	pph	pph	PROPN
ijtc-682	197	20	)	)	PUNCT
ijtc-682	197	21	pasal	pasal	PROPN
ijtc-682	197	22	21	21	NUM
ijtc-682	197	23	wajib	wajib	PROPN
ijtc-682	197	24	pajak	pajak	PROPN
ijtc-682	197	25	orang	orang	PROPN
ijtc-682	197	26	pribadi	pribadi	PROPN
ijtc-682	197	27	pada	pada	PROPN
ijtc-682	197	28	kantor	kantor	PROPN
ijtc-682	197	29	wilayah	wilayah	PROPN
ijtc-682	197	30	direktorat	direktorat	PROPN
ijtc-682	197	31	jenderal	jenderal	PROPN
ijtc-682	197	32	pajak	pajak	PROPN
ijtc-682	197	33	sumatera	sumatera	PROPN
ijtc-682	197	34	utara	utara	NOUN
ijtc-682	198	1	i	i	NOUN
ijtc-682	198	2	(	(	PUNCT
ijtc-682	198	3	vol	vol	NOUN
ijtc-682	198	4	.	.	NOUN
ijtc-682	198	5	1	1	NUM
ijtc-682	198	6	,	,	PUNCT
ijtc-682	198	7	issue	issue	NOUN
ijtc-682	198	8	2	2	NUM
ijtc-682	198	9	,	,	PUNCT
ijtc-682	198	10	pp	pp	ADJ
ijtc-682	198	11	.	.	PUNCT
ijtc-682	199	1	201–221	201–221	NUM
ijtc-682	199	2	)	)	PUNCT
ijtc-682	199	3	.	.	PUNCT
ijtc-682	200	1	petrila	petrila	PROPN
ijtc-682	200	2	,	,	PUNCT
ijtc-682	200	3	iu	iu	ADP
ijtc-682	200	4	,	,	PUNCT
ijtc-682	200	5	goudenhooft	goudenhooft	ADJ
ijtc-682	200	6	,	,	PUNCT
ijtc-682	200	7	g.	g.	PROPN
ijtc-682	200	8	,	,	PUNCT
ijtc-682	200	9	fatime	fatime	NOUN
ijtc-682	200	10	gyarmati	gyarmati	PROPN
ijtc-682	200	11	,	,	PUNCT
ijtc-682	200	12	b.	b.	PROPN
ijtc-682	200	13	,	,	PUNCT
ijtc-682	200	14	popescu	popescu	PROPN
ijtc-682	200	15	,	,	PUNCT
ijtc-682	200	16	f.-a	f.-a	PROPN
ijtc-682	200	17	.	.	PUNCT
ijtc-682	200	18	,	,	PUNCT
ijtc-682	200	19	simut	simut	NOUN
ijtc-682	200	20	,	,	PUNCT
ijtc-682	200	21	c.	c.	PROPN
ijtc-682	200	22	,	,	PUNCT
ijtc-682	200	23	&	&	CCONJ
ijtc-682	200	24	brihan	brihan	PROPN
ijtc-682	200	25	,	,	PUNCT
ijtc-682	200	26	a.-c	a.-c	PROPN
ijtc-682	200	27	.	.	PUNCT
ijtc-682	201	1	(	(	PUNCT
ijtc-682	201	2	2022	2022	NUM
ijtc-682	201	3	)	)	PUNCT
ijtc-682	201	4	.	.	PUNCT
ijtc-682	202	1	effective	effective	ADJ
ijtc-682	202	2	teaching	teaching	NOUN
ijtc-682	202	3	during	during	ADP
ijtc-682	202	4	the	the	DET
ijtc-682	202	5	covid-19	covid-19	PROPN
ijtc-682	202	6	pandemic	pandemic	NOUN
ijtc-682	202	7	?	?	PUNCT
ijtc-682	202	8	distance	distance	NOUN
ijtc-682	202	9	learning	learning	NOUN
ijtc-682	202	10	and	and	CCONJ
ijtc-682	202	11	sustainable	sustainable	ADJ
ijtc-682	202	12	communication	communication	NOUN
ijtc-682	202	13	in	in	ADP
ijtc-682	202	14	romania	romania	PROPN
ijtc-682	202	15	.	.	PUNCT
ijtc-682	203	1	mdpi.com	mdpi.com	X
ijtc-682	203	2	.	.	PROPN
ijtc-682	203	3	https://doi.org/10.3390/su14127269	https://doi.org/10.3390/su14127269	PROPN
ijtc-682	203	4	putra	putra	PROPN
ijtc-682	203	5	haris	haris	PROPN
ijtc-682	203	6	darmawan	darmawan	PROPN
ijtc-682	203	7	.	.	PUNCT
ijtc-682	204	1	(	(	PUNCT
ijtc-682	204	2	1983	1983	NUM
ijtc-682	204	3	)	)	PUNCT
ijtc-682	204	4	.	.	PUNCT
ijtc-682	205	1	handayani	handayani	PROPN
ijtc-682	205	2	,	,	PUNCT
ijtc-682	205	3	siti	siti	NOUN
ijtc-682	205	4	ragil	ragil	NOUN
ijtc-682	205	5	;	;	PUNCT
ijtc-682	205	6	and	and	CCONJ
ijtc-682	205	7	azizah	azizah	PROPN
ijtc-682	205	8	,	,	PUNCT
ijtc-682	205	9	devi	devi	PROPN
ijtc-682	205	10	farah	farah	PROPN
ijtc-682	205	11	“	"	PUNCT
ijtc-682	205	12	evaluasi	evaluasi	PROPN
ijtc-682	205	13	atas	atas	PROPN
ijtc-682	205	14	penyelesaian	penyelesaian	NOUN
ijtc-682	205	15	keberatan	keberatan	PROPN
ijtc-682	205	16	dalam	dalam	PROPN
ijtc-682	205	17	upaya	upaya	PROPN
ijtc-682	205	18	menyelesaikan	menyelesaikan	PROPN
ijtc-682	205	19	sengketa	sengketa	PROPN
ijtc-682	205	20	di	di	PROPN
ijtc-682	205	21	bidang	bidang	PROPN
ijtc-682	205	22	perpajakan	perpajakan	PROPN
ijtc-682	205	23	(	(	PUNCT
ijtc-682	205	24	pp	pp	ADJ
ijtc-682	205	25	.	.	PUNCT
ijtc-682	206	1	1–9	1–9	NUM
ijtc-682	206	2	)	)	PUNCT
ijtc-682	206	3	.	.	PUNCT
ijtc-682	207	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	207	2	analysis	analysis	NOUN
ijtc-682	207	3	of	of	ADP
ijtc-682	207	4	the	the	DET
ijtc-682	207	5	effectiveness	effectiveness	NOUN
ijtc-682	207	6	of	of	ADP
ijtc-682	207	7	e	e	NOUN
ijtc-682	207	8	-	-	NOUN
ijtc-682	207	9	objection	objection	NOUN
ijtc-682	207	10	in	in	ADP
ijtc-682	207	11	making	make	VERB
ijtc-682	207	12	it	it	PRON
ijtc-682	207	13	easier	easy	ADJ
ijtc-682	207	14	for	for	ADP
ijtc-682	207	15	officers	officer	NOUN
ijtc-682	207	16	and	and	CCONJ
ijtc-682	207	17	taxpayers	taxpayer	NOUN
ijtc-682	207	18	during	during	ADP
ijtc-682	207	19	the	the	DET
ijtc-682	207	20	covid-19	covid-19	PROPN
ijtc-682	207	21	pandemic	pandemic	NOUN
ijtc-682	207	22	at	at	ADP
ijtc-682	207	23	the	the	DET
ijtc-682	207	24	cibitung	cibitung	ADJ
ijtc-682	207	25	primary	primary	ADJ
ijtc-682	207	26	tax	tax	NOUN
ijtc-682	207	27	service	service	NOUN
ijtc-682	207	28	office	office	NOUN
ijtc-682	207	29	irawati	irawati	NOUN
ijtc-682	207	30	,	,	PUNCT
ijtc-682	207	31	sitinjak	sitinjak	PROPN
ijtc-682	207	32	,	,	PUNCT
ijtc-682	207	33	harjo	harjo	NOUN
ijtc-682	207	34	,	,	PUNCT
ijtc-682	207	35	and	and	CCONJ
ijtc-682	207	36	fahriah	fahriah	VERB
ijtc-682	207	37	309	309	NUM
ijtc-682	207	38	|	|	ADV
ijtc-682	207	39	ilomata	ilomata	PROPN
ijtc-682	207	40	international	international	ADJ
ijtc-682	207	41	journal	journal	NOUN
ijtc-682	207	42	of	of	ADP
ijtc-682	207	43	tax	tax	PROPN
ijtc-682	207	44	&	&	CCONJ
ijtc-682	207	45	accounting	accounting	PROPN
ijtc-682	207	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	207	47	qadri	qadri	PROPN
ijtc-682	207	48	,	,	PUNCT
ijtc-682	207	49	r.	r.	PROPN
ijtc-682	207	50	a.	a.	PROPN
ijtc-682	207	51	,	,	PUNCT
ijtc-682	207	52	&	&	CCONJ
ijtc-682	207	53	fatmawati	fatmawati	PROPN
ijtc-682	207	54	,	,	PUNCT
ijtc-682	207	55	f.	f.	PROPN
ijtc-682	207	56	(	(	PUNCT
ijtc-682	207	57	2021	2021	NUM
ijtc-682	207	58	)	)	PUNCT
ijtc-682	207	59	.	.	PUNCT
ijtc-682	208	1	storytelling	storytelle	VERB
ijtc-682	208	2	case	case	NOUN
ijtc-682	208	3	study	study	NOUN
ijtc-682	208	4	:	:	PUNCT
ijtc-682	208	5	how	how	SCONJ
ijtc-682	208	6	to	to	PART
ijtc-682	208	7	win	win	VERB
ijtc-682	208	8	a	a	DET
ijtc-682	208	9	tax	tax	NOUN
ijtc-682	208	10	dispute	dispute	NOUN
ijtc-682	208	11	against	against	ADP
ijtc-682	208	12	tax	tax	NOUN
ijtc-682	208	13	authority	authority	NOUN
ijtc-682	208	14	?	?	PUNCT
ijtc-682	209	1	j.	j.	PROPN
ijtc-682	209	2	pajak	pajak	PROPN
ijtc-682	209	3	dan	dan	PROPN
ijtc-682	209	4	keuang	keuang	PROPN
ijtc-682	209	5	.	.	PUNCT
ijtc-682	210	1	negara	negara	PROPN
ijtc-682	210	2	,	,	PUNCT
ijtc-682	210	3	2(2	2(2	NUM
ijtc-682	210	4	)	)	PUNCT
ijtc-682	210	5	,	,	PUNCT
ijtc-682	210	6	112–134	112–134	NUM
ijtc-682	210	7	.	.	PUNCT
ijtc-682	211	1	https://doi.org/10.31092/jpkn.v2i2.1118	https://doi.org/10.31092/jpkn.v2i2.1118	PROPN
ijtc-682	211	2	.	.	PUNCT
ijtc-682	212	1	rahmi	rahmi	PROPN
ijtc-682	212	2	,	,	PUNCT
ijtc-682	212	3	n.	n.	NOUN
ijtc-682	212	4	,	,	PUNCT
ijtc-682	212	5	selvi	selvi	PROPN
ijtc-682	212	6	,	,	PUNCT
ijtc-682	212	7	s.	s.	PROPN
ijtc-682	212	8	,	,	PUNCT
ijtc-682	212	9	&	&	CCONJ
ijtc-682	212	10	purwaningtyas	purwaningtyas	PROPN
ijtc-682	212	11	,	,	PUNCT
ijtc-682	212	12	a.	a.	PROPN
ijtc-682	212	13	s.	s.	PROPN
ijtc-682	212	14	(	(	PUNCT
ijtc-682	212	15	2022	2022	NUM
ijtc-682	212	16	)	)	PUNCT
ijtc-682	212	17	.	.	PUNCT
ijtc-682	213	1	pentahelix	pentahelix	ADJ
ijtc-682	213	2	collaboration	collaboration	NOUN
ijtc-682	213	3	in	in	ADP
ijtc-682	213	4	improving	improve	VERB
ijtc-682	213	5	taxpayer	taxpayer	NOUN
ijtc-682	213	6	compliance	compliance	NOUN
ijtc-682	213	7	.	.	PUNCT
ijtc-682	214	1	ilomata	ilomata	PROPN
ijtc-682	214	2	international	international	ADJ
ijtc-682	214	3	journal	journal	NOUN
ijtc-682	214	4	of	of	ADP
ijtc-682	214	5	tax	tax	NOUN
ijtc-682	214	6	and	and	CCONJ
ijtc-682	214	7	accounting	accounting	NOUN
ijtc-682	214	8	,	,	PUNCT
ijtc-682	214	9	3(4	3(4	NUM
ijtc-682	214	10	)	)	PUNCT
ijtc-682	214	11	,	,	PUNCT
ijtc-682	214	12	351–358	351–358	NUM
ijtc-682	214	13	.	.	PUNCT
ijtc-682	215	1	https://doi.org/10.52728/ijtc.v3i4.562	https://doi.org/10.52728/ijtc.v3i4.562	ADJ
ijtc-682	215	2	ravenda	ravenda	NOUN
ijtc-682	215	3	,	,	PUNCT
ijtc-682	215	4	d.	d.	PROPN
ijtc-682	215	5	,	,	PUNCT
ijtc-682	215	6	valencia	valencia	PROPN
ijtc-682	215	7	-	-	PUNCT
ijtc-682	215	8	silva	silva	PROPN
ijtc-682	215	9	,	,	PUNCT
ijtc-682	215	10	m.	m.	NOUN
ijtc-682	215	11	m.	m.	NOUN
ijtc-682	215	12	,	,	PUNCT
ijtc-682	215	13	argiles	argile	NOUN
ijtc-682	215	14	-	-	PUNCT
ijtc-682	215	15	bosch	bosch	PROPN
ijtc-682	215	16	,	,	PUNCT
ijtc-682	215	17	j.	j.	PROPN
ijtc-682	215	18	m.	m.	PROPN
ijtc-682	215	19	,	,	PUNCT
ijtc-682	215	20	&	&	CCONJ
ijtc-682	215	21	garcía	garcía	ADJ
ijtc-682	215	22	-	-	PUNCT
ijtc-682	215	23	blandón	blandón	NOUN
ijtc-682	215	24	,	,	PUNCT
ijtc-682	215	25	j.	j.	PROPN
ijtc-682	215	26	(	(	PUNCT
ijtc-682	215	27	2020	2020	NUM
ijtc-682	215	28	)	)	PUNCT
ijtc-682	215	29	.	.	PUNCT
ijtc-682	216	1	measuring	measure	VERB
ijtc-682	216	2	labour	labour	ADJ
ijtc-682	216	3	tax	tax	NOUN
ijtc-682	216	4	avoidance	avoidance	NOUN
ijtc-682	216	5	and	and	CCONJ
ijtc-682	216	6	undeclared	undeclared	ADJ
ijtc-682	216	7	work	work	NOUN
ijtc-682	216	8	:	:	PUNCT
ijtc-682	216	9	evidence	evidence	NOUN
ijtc-682	216	10	from	from	ADP
ijtc-682	216	11	tax	tax	NOUN
ijtc-682	216	12	-	-	PUNCT
ijtc-682	216	13	avoidant	avoidant	ADJ
ijtc-682	216	14	offending	offending	ADJ
ijtc-682	216	15	firms	firm	NOUN
ijtc-682	216	16	.	.	PUNCT
ijtc-682	217	1	journal	journal	NOUN
ijtc-682	217	2	of	of	ADP
ijtc-682	217	3	applied	apply	VERB
ijtc-682	217	4	accounting	accounting	NOUN
ijtc-682	217	5	research	research	NOUN
ijtc-682	217	6	,	,	PUNCT
ijtc-682	217	7	21(3	21(3	NUM
ijtc-682	217	8	)	)	PUNCT
ijtc-682	217	9	,	,	PUNCT
ijtc-682	217	10	477–496	477–496	NUM
ijtc-682	217	11	.	.	PUNCT
ijtc-682	218	1	https://doi.org/10.1108/jaar-012019-0016	https://doi.org/10.1108/jaar-012019-0016	PROPN
ijtc-682	218	2	revesz	revesz	PROPN
ijtc-682	218	3	,	,	PUNCT
ijtc-682	218	4	j.	j.	PROPN
ijtc-682	218	5	(	(	PUNCT
ijtc-682	218	6	2020	2020	NUM
ijtc-682	218	7	)	)	PUNCT
ijtc-682	218	8	.	.	PUNCT
ijtc-682	219	1	a	a	DET
ijtc-682	219	2	model	model	NOUN
ijtc-682	219	3	of	of	ADP
ijtc-682	219	4	the	the	DET
ijtc-682	219	5	optimal	optimal	ADJ
ijtc-682	219	6	tax	tax	NOUN
ijtc-682	219	7	mix	mix	NOUN
ijtc-682	219	8	including	include	VERB
ijtc-682	219	9	capital	capital	NOUN
ijtc-682	219	10	taxation	taxation	NOUN
ijtc-682	219	11	.	.	PUNCT
ijtc-682	220	1	atlantic	atlantic	ADJ
ijtc-682	220	2	economic	economic	ADJ
ijtc-682	220	3	journal	journal	PROPN
ijtc-682	220	4	,	,	PUNCT
ijtc-682	220	5	48(3	48(3	PROPN
ijtc-682	220	6	)	)	PUNCT
ijtc-682	220	7	,	,	PUNCT
ijtc-682	220	8	387–402	387–402	NUM
ijtc-682	220	9	.	.	PUNCT
ijtc-682	221	1	https://doi.org/10.1007/s11293-020-09676-0	https://doi.org/10.1007/s11293-020-09676-0	PROPN
ijtc-682	221	2	revida	revida	PROPN
ijtc-682	221	3	,	,	PUNCT
ijtc-682	221	4	e.	e.	PROPN
ijtc-682	221	5	,	,	PUNCT
ijtc-682	221	6	&	&	CCONJ
ijtc-682	221	7	dkk	dkk	PROPN
ijtc-682	221	8	.	.	PROPN
ijtc-682	221	9	(	(	PUNCT
ijtc-682	221	10	2020	2020	NUM
ijtc-682	221	11	)	)	PUNCT
ijtc-682	221	12	.	.	PUNCT
ijtc-682	222	1	teori	teori	PROPN
ijtc-682	222	2	pengantar	pengantar	PROPN
ijtc-682	222	3	ilmu	ilmu	PROPN
ijtc-682	222	4	administrasi	administrasi	NOUN
ijtc-682	222	5	publik	publik	PROPN
ijtc-682	222	6	.	.	PUNCT
ijtc-682	223	1	yayasan	yayasan	PROPN
ijtc-682	223	2	kita	kita	PROPN
ijtc-682	223	3	menulis	menulis	PROPN
ijtc-682	223	4	.	.	PUNCT
ijtc-682	224	1	rex	rex	PROPN
ijtc-682	224	2	,	,	PUNCT
ijtc-682	224	3	b.	b.	PROPN
ijtc-682	224	4	,	,	PUNCT
ijtc-682	224	5	&	&	CCONJ
ijtc-682	224	6	campbell	campbell	PROPN
ijtc-682	224	7	,	,	PUNCT
ijtc-682	224	8	p.	p.	NOUN
ijtc-682	224	9	(	(	PUNCT
ijtc-682	224	10	2022	2022	NUM
ijtc-682	224	11	)	)	PUNCT
ijtc-682	224	12	.	.	PUNCT
ijtc-682	225	1	the	the	DET
ijtc-682	225	2	impact	impact	NOUN
ijtc-682	225	3	of	of	ADP
ijtc-682	225	4	austerity	austerity	NOUN
ijtc-682	225	5	measures	measure	NOUN
ijtc-682	225	6	on	on	ADP
ijtc-682	225	7	local	local	ADJ
ijtc-682	225	8	government	government	NOUN
ijtc-682	225	9	funding	funding	NOUN
ijtc-682	225	10	for	for	ADP
ijtc-682	225	11	culture	culture	NOUN
ijtc-682	225	12	in	in	ADP
ijtc-682	225	13	england	england	PROPN
ijtc-682	225	14	.	.	PUNCT
ijtc-682	226	1	cultural	cultural	ADJ
ijtc-682	226	2	trends	trend	NOUN
ijtc-682	226	3	,	,	PUNCT
ijtc-682	226	4	31(1	31(1	NUM
ijtc-682	226	5	)	)	PUNCT
ijtc-682	226	6	,	,	PUNCT
ijtc-682	226	7	23–46	23–46	NUM
ijtc-682	226	8	.	.	PUNCT
ijtc-682	227	1	https://doi.org/10.1080/09548963.2021.1915096	https://doi.org/10.1080/09548963.2021.1915096	NOUN
ijtc-682	227	2	rey	rey	PROPN
ijtc-682	227	3	.	.	PUNCT
ijtc-682	228	1	(	(	PUNCT
ijtc-682	228	2	2021	2021	NUM
ijtc-682	228	3	)	)	PUNCT
ijtc-682	228	4	.	.	PUNCT
ijtc-682	229	1	alessandro	alessandro	NOUN
ijtc-682	229	2	“	"	PUNCT
ijtc-682	229	3	tax	tax	NOUN
ijtc-682	229	4	objection	objection	NOUN
ijtc-682	229	5	agency	agency	NOUN
ijtc-682	229	6	in	in	ADP
ijtc-682	229	7	indonesia	indonesia	PROPN
ijtc-682	229	8	(	(	PUNCT
ijtc-682	229	9	issue	issue	NOUN
ijtc-682	229	10	44	44	NUM
ijtc-682	229	11	)	)	PUNCT
ijtc-682	229	12	.	.	PUNCT
ijtc-682	230	1	https://doi.org/10.4108/eai.14-4-2021.2312507	https://doi.org/10.4108/eai.14-4-2021.2312507	PROPN
ijtc-682	230	2	.	.	PROPN
ijtc-682	230	3	sa’adah	sa’adah	PROPN
ijtc-682	230	4	.	.	PUNCT
ijtc-682	231	1	(	(	PUNCT
ijtc-682	231	2	2018	2018	NUM
ijtc-682	231	3	)	)	PUNCT
ijtc-682	231	4	.	.	PUNCT
ijtc-682	232	1	nabitatus	nabitatus	PROPN
ijtc-682	232	2	“	"	PUNCT
ijtc-682	232	3	tinjauan	tinjauan	PROPN
ijtc-682	232	4	terhadap	terhadap	PROPN
ijtc-682	232	5	penyelesaian	penyelesaian	PROPN
ijtc-682	232	6	sengketa	sengketa	PROPN
ijtc-682	232	7	pajak	pajak	PROPN
ijtc-682	232	8	melalui	melalui	PROPN
ijtc-682	232	9	lembaga	lembaga	PROPN
ijtc-682	232	10	keberatan	keberatan	PROPN
ijtc-682	232	11	.	.	PUNCT
ijtc-682	233	1	adm	adm	PROPN
ijtc-682	233	2	.	.	PUNCT
ijtc-682	234	1	law	law	PROPN
ijtc-682	234	2	gov	gov	PROPN
ijtc-682	234	3	.	.	PROPN
ijtc-682	234	4	j	j	PROPN
ijtc-682	234	5	,	,	PUNCT
ijtc-682	234	6	1(3	1(3	NUM
ijtc-682	234	7	)	)	PUNCT
ijtc-682	234	8	,	,	PUNCT
ijtc-682	234	9	268–279	268–279	NUM
ijtc-682	234	10	.	.	PUNCT
ijtc-682	235	1	https://doi.org/10.14710/alj.v1i3.268-279	https://doi.org/10.14710/alj.v1i3.268-279	NOUN
ijtc-682	235	2	.	.	PUNCT
ijtc-682	236	1	safitri	safitri	PROPN
ijtc-682	236	2	,	,	PUNCT
ijtc-682	236	3	h.	h.	PROPN
ijtc-682	236	4	r.	r.	PROPN
ijtc-682	236	5	,	,	PUNCT
ijtc-682	236	6	yanty	yanty	PROPN
ijtc-682	236	7	,	,	PUNCT
ijtc-682	236	8	n.	n.	PROPN
ijtc-682	236	9	a.	a.	PROPN
ijtc-682	236	10	,	,	PUNCT
ijtc-682	236	11	adelia	adelia	PROPN
ijtc-682	236	12	,	,	PUNCT
ijtc-682	236	13	s.	s.	PROPN
ijtc-682	236	14	,	,	PUNCT
ijtc-682	236	15	kusumaningtyas	kusumaningtya	NOUN
ijtc-682	236	16	,	,	PUNCT
ijtc-682	236	17	t.	t.	PROPN
ijtc-682	236	18	,	,	PUNCT
ijtc-682	236	19	&	&	CCONJ
ijtc-682	236	20	sofyan	sofyan	PROPN
ijtc-682	236	21	,	,	PUNCT
ijtc-682	236	22	m.	m.	NOUN
ijtc-682	236	23	(	(	PUNCT
ijtc-682	236	24	2021	2021	NUM
ijtc-682	236	25	)	)	PUNCT
ijtc-682	236	26	.	.	PUNCT
ijtc-682	237	1	implementasi	implementasi	PROPN
ijtc-682	237	2	kebijakan	kebijakan	PROPN
ijtc-682	237	3	pph	pph	PROPN
ijtc-682	237	4	21	21	NUM
ijtc-682	237	5	selama	selama	PROPN
ijtc-682	237	6	pandemi	pandemi	ADP
ijtc-682	237	7	covid-19	covid-19	PROPN
ijtc-682	237	8	di	di	PROPN
ijtc-682	237	9	provinsi	provinsi	PROPN
ijtc-682	237	10	dki	dki	PROPN
ijtc-682	237	11	jakarta	jakarta	PROPN
ijtc-682	237	12	.	.	PUNCT
ijtc-682	238	1	edu-business.org	edu-business.org	ADJ
ijtc-682	238	2	,	,	PUNCT
ijtc-682	238	3	1(4	1(4	NUM
ijtc-682	238	4	)	)	PUNCT
ijtc-682	238	5	.	.	PUNCT
ijtc-682	239	1	http://www.edu-business.org/index.php/jiapb/article/view/18	http://www.edu-business.org/index.php/jiapb/article/view/18	PROPN
ijtc-682	239	2	saragih	saragih	PROPN
ijtc-682	239	3	.	.	PUNCT
ijtc-682	240	1	(	(	PUNCT
ijtc-682	240	2	2018	2018	NUM
ijtc-682	240	3	)	)	PUNCT
ijtc-682	240	4	.	.	PUNCT
ijtc-682	241	1	risma	risma	VERB
ijtc-682	241	2	“	"	PUNCT
ijtc-682	241	3	efektivitas	efektivitas	PROPN
ijtc-682	241	4	kebijakan	kebijakan	PROPN
ijtc-682	241	5	penatausahaan	penatausahaan	PROPN
ijtc-682	241	6	barang	barang	PROPN
ijtc-682	241	7	milik	milik	PROPN
ijtc-682	241	8	negara	negara	PROPN
ijtc-682	241	9	di	di	PROPN
ijtc-682	241	10	sekolah	sekolah	PROPN
ijtc-682	241	11	tinggi	tinggi	PROPN
ijtc-682	241	12	penyuluhan	penyuluhan	PROPN
ijtc-682	241	13	pertanian	pertanian	PROPN
ijtc-682	241	14	medan	medan	PROPN
ijtc-682	241	15	.	.	PUNCT
ijtc-682	242	1	j.	j.	PROPN
ijtc-682	242	2	adm	adm	PROPN
ijtc-682	242	3	.	.	PUNCT
ijtc-682	243	1	publik	publik	PROPN
ijtc-682	243	2	public	public	PROPN
ijtc-682	243	3	adm	adm	PROPN
ijtc-682	243	4	.	.	PUNCT
ijtc-682	244	1	j	j	PROPN
ijtc-682	244	2	,	,	PUNCT
ijtc-682	244	3	7(1	7(1	NUM
ijtc-682	244	4	)	)	PUNCT
ijtc-682	244	5	,	,	PUNCT
ijtc-682	244	6	77	77	NUM
ijtc-682	244	7	.	.	PUNCT
ijtc-682	245	1	https://doi.org/10.31289/jap.v7i1.1266	https://doi.org/10.31289/jap.v7i1.1266	PROPN
ijtc-682	245	2	.	.	PUNCT
ijtc-682	246	1	satria	satria	PROPN
ijtc-682	246	2	,	,	PUNCT
ijtc-682	246	3	h.	h.	PROPN
ijtc-682	246	4	,	,	PUNCT
ijtc-682	246	5	nasution	nasution	NOUN
ijtc-682	246	6	,	,	PUNCT
ijtc-682	246	7	m.	m.	NOUN
ijtc-682	246	8	,	,	PUNCT
ijtc-682	246	9	mungkin	mungkin	PROPN
ijtc-682	246	10	,	,	PUNCT
ijtc-682	246	11	m.	m.	NOUN
ijtc-682	246	12	,	,	PUNCT
ijtc-682	246	13	…	…	PUNCT
ijtc-682	246	14	y.	y.	PROPN
ijtc-682	246	15	a.-	a.-	PROPN
ijtc-682	246	16	…	…	PUNCT
ijtc-682	246	17	j.	j.	PROPN
ijtc-682	246	18	of	of	ADP
ijtc-682	246	19	e.	e.	PROPN
ijtc-682	246	20	,	,	PUNCT
ijtc-682	246	21	&	&	CCONJ
ijtc-682	246	22	2022	2022	NUM
ijtc-682	246	23	,	,	PUNCT
ijtc-682	246	24	undefined	undefined	ADJ
ijtc-682	246	25	.	.	PUNCT
ijtc-682	247	1	(	(	PUNCT
ijtc-682	247	2	2021	2021	NUM
ijtc-682	247	3	)	)	PUNCT
ijtc-682	247	4	.	.	PUNCT
ijtc-682	248	1	design	design	NOUN
ijtc-682	248	2	and	and	CCONJ
ijtc-682	248	3	demonstration	demonstration	NOUN
ijtc-682	248	4	of	of	ADP
ijtc-682	248	5	the	the	DET
ijtc-682	248	6	use	use	NOUN
ijtc-682	248	7	of	of	ADP
ijtc-682	248	8	automatic	automatic	ADJ
ijtc-682	248	9	hand	hand	NOUN
ijtc-682	248	10	washing	washing	NOUN
ijtc-682	248	11	sink	sink	NOUN
ijtc-682	248	12	technology	technology	NOUN
ijtc-682	248	13	in	in	ADP
ijtc-682	248	14	covid-19	covid-19	PROPN
ijtc-682	248	15	pandemic	pandemic	ADJ
ijtc-682	248	16	conditions	condition	NOUN
ijtc-682	248	17	.	.	PUNCT
ijtc-682	249	1	jurnal.peneliti.net	jurnal.peneliti.net	NOUN
ijtc-682	249	2	,	,	PUNCT
ijtc-682	249	3	08(01	08(01	PROPN
ijtc-682	249	4	)	)	PUNCT
ijtc-682	249	5	.	.	PUNCT
ijtc-682	250	1	http://jurnal.peneliti.net/index.php/ijeit/article/view/1222	http://jurnal.peneliti.net/index.php/ijeit/article/view/1222	PROPN
ijtc-682	250	2	segal	segal	PROPN
ijtc-682	250	3	,	,	PUNCT
ijtc-682	250	4	s.	s.	PROPN
ijtc-682	250	5	,	,	PUNCT
ijtc-682	250	6	&	&	CCONJ
ijtc-682	250	7	gerstel	gerstel	PROPN
ijtc-682	250	8	,	,	PUNCT
ijtc-682	250	9	d.	d.	PROPN
ijtc-682	250	10	(	(	PUNCT
ijtc-682	250	11	2018	2018	NUM
ijtc-682	250	12	)	)	PUNCT
ijtc-682	250	13	.	.	PUNCT
ijtc-682	251	1	the	the	DET
ijtc-682	251	2	global	global	ADJ
ijtc-682	251	3	economic	economic	ADJ
ijtc-682	251	4	impacts	impact	NOUN
ijtc-682	251	5	of	of	ADP
ijtc-682	251	6	covid-19	covid-19	PROPN
ijtc-682	251	7	,	,	PUNCT
ijtc-682	251	8	critical	critical	ADJ
ijtc-682	251	9	questions	question	NOUN
ijtc-682	251	10	.	.	PUNCT
ijtc-682	252	1	https://www.csis.org/analysis	https://www.csis.org/analysis	NUM
ijtc-682	252	2	.	.	PUNCT
ijtc-682	253	1	suci	suci	ADJ
ijtc-682	253	2	.	.	PUNCT
ijtc-682	254	1	(	(	PUNCT
ijtc-682	254	2	2013	2013	NUM
ijtc-682	254	3	)	)	PUNCT
ijtc-682	254	4	.	.	PUNCT
ijtc-682	255	1	dewi	dewi	PROPN
ijtc-682	255	2	“	"	PUNCT
ijtc-682	255	3	pengaruh	pengaruh	NOUN
ijtc-682	255	4	penerapan	penerapan	NOUN
ijtc-682	255	5	"	"	PUNCT
ijtc-682	255	6	.	.	PUNCT
ijtc-682	256	1	j.	j.	PROPN
ijtc-682	256	2	chem	chem	PROPN
ijtc-682	256	3	.	.	PUNCT
ijtc-682	257	1	inf	inf	PROPN
ijtc-682	257	2	.	.	PROPN
ijtc-682	257	3	model	model	PROPN
ijtc-682	257	4	,	,	PUNCT
ijtc-682	257	5	53(9	53(9	NOUN
ijtc-682	257	6	)	)	PUNCT
ijtc-682	257	7	,	,	PUNCT
ijtc-682	257	8	1689–1699	1689–1699	NUM
ijtc-682	257	9	.	.	PUNCT
ijtc-682	258	1	sugiyono	sugiyono	PROPN
ijtc-682	258	2	.	.	PUNCT
ijtc-682	259	1	(	(	PUNCT
ijtc-682	259	2	2020	2020	NUM
ijtc-682	259	3	)	)	PUNCT
ijtc-682	259	4	.	.	PUNCT
ijtc-682	260	1	metode	metode	PROPN
ijtc-682	260	2	penelitian	penelitian	PROPN
ijtc-682	260	3	kuantitatif	kuantitatif	PROPN
ijtc-682	260	4	.	.	PUNCT
ijtc-682	261	1	kualitatif	kualitatif	PROPN
ijtc-682	261	2	dan	dan	PROPN
ijtc-682	261	3	r&d	r&d	PROPN
ijtc-682	261	4	.	.	PUNCT
ijtc-682	262	1	alfabeta	alfabeta	PROPN
ijtc-682	262	2	.	.	PUNCT
ijtc-682	263	1	taylor	taylor	PROPN
ijtc-682	263	2	,	,	PUNCT
ijtc-682	263	3	p.	p.	PROPN
ijtc-682	263	4	,	,	PUNCT
ijtc-682	263	5	&	&	CCONJ
ijtc-682	263	6	knipe	knipe	PROPN
ijtc-682	263	7	,	,	PUNCT
ijtc-682	263	8	p.	p.	NOUN
ijtc-682	263	9	(	(	PUNCT
ijtc-682	263	10	2022	2022	NUM
ijtc-682	263	11	)	)	PUNCT
ijtc-682	263	12	.	.	PUNCT
ijtc-682	264	1	introduction	introduction	NOUN
ijtc-682	264	2	:	:	PUNCT
ijtc-682	264	3	pandemic	pandemic	ADJ
ijtc-682	264	4	perspectives	perspective	NOUN
ijtc-682	264	5	–	–	PUNCT
ijtc-682	264	6	doing	do	VERB
ijtc-682	264	7	research	research	NOUN
ijtc-682	264	8	differently	differently	ADV
ijtc-682	264	9	during	during	ADP
ijtc-682	264	10	covid-19	covid-19	PROPN
ijtc-682	264	11	*	*	PROPN
ijtc-682	264	12	.	.	PUNCT
ijtc-682	265	1	ids	ids	PROPN
ijtc-682	265	2	bulletin	bulletin	PROPN
ijtc-682	265	3	,	,	PUNCT
ijtc-682	265	4	53(3	53(3	NUM
ijtc-682	265	5	)	)	PUNCT
ijtc-682	265	6	,	,	PUNCT
ijtc-682	265	7	1–18	1–18	NUM
ijtc-682	265	8	.	.	PUNCT
ijtc-682	266	1	https://doi.org/10.19088/19682022.124	https://doi.org/10.19088/19682022.124	ADP
ijtc-682	266	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	266	3	analysis	analysis	NOUN
ijtc-682	266	4	of	of	ADP
ijtc-682	266	5	the	the	DET
ijtc-682	266	6	effectiveness	effectiveness	NOUN
ijtc-682	266	7	of	of	ADP
ijtc-682	266	8	e	e	NOUN
ijtc-682	266	9	-	-	NOUN
ijtc-682	266	10	objection	objection	NOUN
ijtc-682	266	11	in	in	ADP
ijtc-682	266	12	making	make	VERB
ijtc-682	266	13	it	it	PRON
ijtc-682	266	14	easier	easy	ADJ
ijtc-682	266	15	for	for	ADP
ijtc-682	266	16	officers	officer	NOUN
ijtc-682	266	17	and	and	CCONJ
ijtc-682	266	18	taxpayers	taxpayer	NOUN
ijtc-682	266	19	during	during	ADP
ijtc-682	266	20	the	the	DET
ijtc-682	266	21	covid-19	covid-19	PROPN
ijtc-682	266	22	pandemic	pandemic	NOUN
ijtc-682	266	23	at	at	ADP
ijtc-682	266	24	the	the	DET
ijtc-682	266	25	cibitung	cibitung	ADJ
ijtc-682	266	26	primary	primary	ADJ
ijtc-682	266	27	tax	tax	NOUN
ijtc-682	266	28	service	service	NOUN
ijtc-682	266	29	office	office	NOUN
ijtc-682	266	30	irawati	irawati	NOUN
ijtc-682	266	31	,	,	PUNCT
ijtc-682	266	32	sitinjak	sitinjak	PROPN
ijtc-682	266	33	,	,	PUNCT
ijtc-682	266	34	harjo	harjo	NOUN
ijtc-682	266	35	,	,	PUNCT
ijtc-682	266	36	and	and	CCONJ
ijtc-682	266	37	fahriah	fahriah	VERB
ijtc-682	266	38	310	310	NUM
ijtc-682	266	39	|	|	ADV
ijtc-682	266	40	ilomata	ilomata	PROPN
ijtc-682	266	41	international	international	ADJ
ijtc-682	266	42	journal	journal	NOUN
ijtc-682	266	43	of	of	ADP
ijtc-682	266	44	tax	tax	PROPN
ijtc-682	266	45	&	&	CCONJ
ijtc-682	266	46	accounting	accounting	PROPN
ijtc-682	266	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-682	266	48	valenzuela	valenzuela	PROPN
ijtc-682	266	49	,	,	PUNCT
ijtc-682	266	50	r.	r.	PROPN
ijtc-682	266	51	l.	l.	PROPN
ijtc-682	266	52	g.	g.	PROPN
ijtc-682	266	53	,	,	PUNCT
ijtc-682	266	54	velasco	velasco	PROPN
ijtc-682	266	55	,	,	PUNCT
ijtc-682	266	56	r.	r.	PROPN
ijtc-682	266	57	i.	i.	PROPN
ijtc-682	266	58	b.	b.	PROPN
ijtc-682	266	59	,	,	PUNCT
ijtc-682	266	60	&	&	CCONJ
ijtc-682	266	61	jorge	jorge	VERB
ijtc-682	266	62	,	,	PUNCT
ijtc-682	267	1	m.	m.	NOUN
ijtc-682	267	2	p.	p.	PROPN
ijtc-682	267	3	p.	p.	PROPN
ijtc-682	267	4	c.	c.	PROPN
ijtc-682	267	5	(	(	PUNCT
ijtc-682	267	6	2023	2023	NUM
ijtc-682	267	7	)	)	PUNCT
ijtc-682	267	8	.	.	PUNCT
ijtc-682	268	1	impact	impact	NOUN
ijtc-682	268	2	of	of	ADP
ijtc-682	268	3	covid-19	covid-19	PROPN
ijtc-682	268	4	pandemic	pandemic	ADJ
ijtc-682	268	5	on	on	ADP
ijtc-682	268	6	sleep	sleep	NOUN
ijtc-682	268	7	of	of	ADP
ijtc-682	268	8	undergraduate	undergraduate	ADJ
ijtc-682	268	9	students	student	NOUN
ijtc-682	268	10	:	:	PUNCT
ijtc-682	268	11	a	a	DET
ijtc-682	268	12	systematic	systematic	ADJ
ijtc-682	268	13	literature	literature	NOUN
ijtc-682	268	14	review	review	NOUN
ijtc-682	268	15	.	.	PUNCT
ijtc-682	269	1	stress	stress	NOUN
ijtc-682	269	2	and	and	CCONJ
ijtc-682	269	3	health	health	NOUN
ijtc-682	269	4	,	,	PUNCT
ijtc-682	269	5	39(1	39(1	NUM
ijtc-682	269	6	)	)	PUNCT
ijtc-682	269	7	,	,	PUNCT
ijtc-682	269	8	4–34	4–34	NOUN
ijtc-682	269	9	.	.	PUNCT
ijtc-682	270	1	https://doi.org/10.1002/smi.3171	https://doi.org/10.1002/smi.3171	PROPN
ijtc-682	270	2	wright	wright	PROPN
ijtc-682	270	3	,	,	PUNCT
ijtc-682	270	4	d.	d.	PROPN
ijtc-682	270	5	b.	b.	PROPN
ijtc-682	270	6	,	,	PUNCT
ijtc-682	270	7	wolff	wolff	PROPN
ijtc-682	270	8	,	,	PUNCT
ijtc-682	270	9	s.	s.	PROPN
ijtc-682	270	10	m.	m.	PROPN
ijtc-682	270	11	,	,	PUNCT
ijtc-682	270	12	jaspal	jaspal	PROPN
ijtc-682	270	13	,	,	PUNCT
ijtc-682	270	14	r.	r.	PROPN
ijtc-682	270	15	,	,	PUNCT
ijtc-682	270	16	barnett	barnett	PROPN
ijtc-682	270	17	,	,	PUNCT
ijtc-682	270	18	j.	j.	PROPN
ijtc-682	270	19	,	,	PUNCT
ijtc-682	270	20	&	&	CCONJ
ijtc-682	270	21	breakwell	breakwell	PROPN
ijtc-682	270	22	,	,	PUNCT
ijtc-682	270	23	g.	g.	PROPN
ijtc-682	270	24	m.	m.	PROPN
ijtc-682	270	25	(	(	PUNCT
ijtc-682	270	26	2022	2022	NUM
ijtc-682	270	27	)	)	PUNCT
ijtc-682	270	28	.	.	PUNCT
ijtc-682	271	1	the	the	DET
ijtc-682	271	2	choice	choice	NOUN
ijtc-682	271	3	of	of	ADP
ijtc-682	271	4	response	response	NOUN
ijtc-682	271	5	alternatives	alternative	NOUN
ijtc-682	271	6	in	in	ADP
ijtc-682	271	7	covid19	covid19	NOUN
ijtc-682	271	8	social	social	ADJ
ijtc-682	271	9	science	science	NOUN
ijtc-682	271	10	surveys	survey	NOUN
ijtc-682	271	11	.	.	PUNCT
ijtc-682	272	1	plos	plos	PROPN
ijtc-682	272	2	one	one	NUM
ijtc-682	272	3	,	,	PUNCT
ijtc-682	272	4	17(11	17(11	NUM
ijtc-682	272	5	november	november	PROPN
ijtc-682	272	6	)	)	PUNCT
ijtc-682	272	7	.	.	PUNCT
ijtc-682	273	1	https://doi.org/10.1371/journal.pone.0263552	https://doi.org/10.1371/journal.pone.0263552	PROPN
ijtc-682	273	2	zhang	zhang	PROPN
ijtc-682	273	3	,	,	PUNCT
ijtc-682	273	4	j.	j.	PROPN
ijtc-682	273	5	,	,	PUNCT
ijtc-682	273	6	ding	ding	NOUN
ijtc-682	273	7	,	,	PUNCT
ijtc-682	273	8	y.	y.	PROPN
ijtc-682	273	9	,	,	PUNCT
ijtc-682	273	10	yang	yang	PROPN
ijtc-682	273	11	,	,	PUNCT
ijtc-682	273	12	x.	x.	PROPN
ijtc-682	273	13	,	,	PUNCT
ijtc-682	273	14	zhong	zhong	PROPN
ijtc-682	273	15	,	,	PUNCT
ijtc-682	273	16	j.	j.	PROPN
ijtc-682	273	17	,	,	PUNCT
ijtc-682	273	18	qiu	qiu	PROPN
ijtc-682	273	19	,	,	PUNCT
ijtc-682	273	20	x.	x.	PROPN
ijtc-682	273	21	,	,	PUNCT
ijtc-682	273	22	zou	zou	PROPN
ijtc-682	273	23	,	,	PUNCT
ijtc-682	273	24	z.	z.	PROPN
ijtc-682	273	25	,	,	PUNCT
ijtc-682	273	26	xu	xu	PROPN
ijtc-682	273	27	,	,	PUNCT
ijtc-682	273	28	y.	y.	PROPN
ijtc-682	273	29	,	,	PUNCT
ijtc-682	273	30	jin	jin	NOUN
ijtc-682	273	31	,	,	PUNCT
ijtc-682	273	32	x.	x.	PROPN
ijtc-682	273	33	,	,	PUNCT
ijtc-682	273	34	wu	wu	PROPN
ijtc-682	273	35	,	,	PUNCT
ijtc-682	273	36	x.	x.	PROPN
ijtc-682	273	37	,	,	PUNCT
ijtc-682	273	38	huang	huang	PROPN
ijtc-682	273	39	,	,	PUNCT
ijtc-682	273	40	j.	j.	PROPN
ijtc-682	273	41	,	,	PUNCT
ijtc-682	273	42	&	&	CCONJ
ijtc-682	273	43	zheng	zheng	PROPN
ijtc-682	273	44	,	,	PUNCT
ijtc-682	273	45	y.	y.	PROPN
ijtc-682	273	46	(	(	PUNCT
ijtc-682	273	47	2022	2022	NUM
ijtc-682	273	48	)	)	PUNCT
ijtc-682	273	49	.	.	PUNCT
ijtc-682	274	1	covid-19	covid-19	PROPN
ijtc-682	274	2	’s	’s	PART
ijtc-682	274	3	impacts	impact	NOUN
ijtc-682	274	4	on	on	ADP
ijtc-682	274	5	the	the	DET
ijtc-682	274	6	scope	scope	NOUN
ijtc-682	274	7	,	,	PUNCT
ijtc-682	274	8	effectiveness	effectiveness	NOUN
ijtc-682	274	9	,	,	PUNCT
ijtc-682	274	10	and	and	CCONJ
ijtc-682	274	11	interaction	interaction	NOUN
ijtc-682	274	12	characteristics	characteristic	NOUN
ijtc-682	274	13	of	of	ADP
ijtc-682	274	14	online	online	ADJ
ijtc-682	274	15	learning	learning	NOUN
ijtc-682	274	16	:	:	PUNCT
ijtc-682	274	17	a	a	DET
ijtc-682	274	18	social	social	ADJ
ijtc-682	274	19	network	network	NOUN
ijtc-682	274	20	analysis	analysis	NOUN
ijtc-682	274	21	.	.	PUNCT
ijtc-682	275	1	plos	plos	PROPN
ijtc-682	275	2	one	one	NUM
ijtc-682	275	3	,	,	PUNCT
ijtc-682	275	4	17(8	17(8	NUM
ijtc-682	275	5	august	august	PROPN
ijtc-682	275	6	)	)	PUNCT
ijtc-682	275	7	.	.	PUNCT
ijtc-682	276	1	https://doi.org/10.1371/journal.pone.0273016	https://doi.org/10.1371/journal.pone.0273016	PROPN
ijtc-682	276	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-682	276	3	introduction	introduction	NOUN
ijtc-682	276	4	result	result	NOUN
ijtc-682	276	5	and	and	CCONJ
ijtc-682	276	6	discussion	discussion	NOUN
ijtc-682	276	7	table	table	NOUN
ijtc-682	276	8	5	5	NUM
ijtc-682	276	9	informant	informant	NOUN
ijtc-682	276	10	data	datum	NOUN
ijtc-682	276	11	a	a	DET
ijtc-682	276	12	)	)	PUNCT
ijtc-682	276	13	login	login	NOUN
ijtc-682	276	14	to	to	PART
ijtc-682	276	15	djp	djp	VERB
ijtc-682	276	16	online	online	ADV
ijtc-682	276	17	is	be	AUX
ijtc-682	276	18	like	like	ADP
ijtc-682	276	19	submitting	submit	VERB
ijtc-682	276	20	an	an	DET
ijtc-682	276	21	annual	annual	ADJ
ijtc-682	276	22	tax	tax	NOUN
ijtc-682	276	23	return	return	NOUN
ijtc-682	276	24	(	(	PUNCT
ijtc-682	276	25	spt	spt	NOUN
ijtc-682	276	26	)	)	PUNCT
ijtc-682	276	27	report	report	NOUN
ijtc-682	276	28	.	.	PUNCT
ijtc-682	277	1	b	b	X
ijtc-682	277	2	)	)	PUNCT
ijtc-682	277	3	go	go	VERB
ijtc-682	277	4	to	to	ADP
ijtc-682	277	5	the	the	DET
ijtc-682	277	6	profile	profile	NOUN
ijtc-682	277	7	menu	menu	NOUN
ijtc-682	277	8	.	.	PUNCT
ijtc-682	278	1	c	c	X
ijtc-682	278	2	)	)	PUNCT
ijtc-682	278	3	check	check	VERB
ijtc-682	278	4	the	the	DET
ijtc-682	278	5	permissions	permission	NOUN
ijtc-682	278	6	for	for	ADP
ijtc-682	278	7	e	e	NOUN
ijtc-682	278	8	-	-	NOUN
ijtc-682	278	9	objection	objection	NOUN
ijtc-682	278	10	.	.	PUNCT
ijtc-682	279	1	d	d	X
ijtc-682	279	2	)	)	PUNCT
ijtc-682	279	3	select	select	VERB
ijtc-682	279	4	the	the	DET
ijtc-682	279	5	e	e	NOUN
ijtc-682	279	6	-	-	NOUN
ijtc-682	279	7	objection	objection	ADJ
ijtc-682	279	8	tab	tab	NOUN
ijtc-682	279	9	.	.	PUNCT
ijtc-682	280	1	e	e	X
ijtc-682	280	2	)	)	PUNCT
ijtc-682	280	3	fill	fill	NOUN
ijtc-682	280	4	in	in	ADP
ijtc-682	280	5	the	the	DET
ijtc-682	280	6	tax	tax	NOUN
ijtc-682	280	7	determination	determination	NOUN
ijtc-682	280	8	letter	letter	NOUN
ijtc-682	280	9	number	number	NOUN
ijtc-682	280	10	to	to	PART
ijtc-682	280	11	which	which	PRON
ijtc-682	280	12	the	the	DET
ijtc-682	280	13	objection	objection	NOUN
ijtc-682	280	14	will	will	AUX
ijtc-682	280	15	be	be	AUX
ijtc-682	280	16	raised	raise	VERB
ijtc-682	280	17	.	.	PUNCT
ijtc-682	281	1	c.	c.	NOUN
ijtc-682	281	2	satisfaction	satisfaction	PROPN
ijtc-682	281	3	with	with	ADP
ijtc-682	281	4	the	the	DET
ijtc-682	281	5	program	program	NOUN
ijtc-682	281	6	e	e	NOUN
ijtc-682	281	7	-	-	NOUN
ijtc-682	281	8	objection	objection	NOUN
ijtc-682	281	9	is	be	AUX
ijtc-682	281	10	more	more	ADV
ijtc-682	281	11	effective	effective	ADJ
ijtc-682	281	12	than	than	ADP
ijtc-682	281	13	manual	manual	ADJ
ijtc-682	281	14	ones	one	NOUN
ijtc-682	281	15	because	because	SCONJ
ijtc-682	281	16	it	it	PRON
ijtc-682	281	17	is	be	AUX
ijtc-682	281	18	basically	basically	ADV
ijtc-682	281	19	.	.	PUNCT
ijtc-682	282	1	e	e	X
ijtc-682	282	2	-	-	NOUN
ijtc-682	282	3	objection	objection	NOUN
ijtc-682	282	4	is	be	AUX
ijtc-682	282	5	an	an	DET
ijtc-682	282	6	alternative	alternative	NOUN
ijtc-682	282	7	to	to	ADP
ijtc-682	282	8	the	the	DET
ijtc-682	282	9	previous	previous	ADJ
ijtc-682	282	10	policy	policy	NOUN
ijtc-682	282	11	(	(	PUNCT
ijtc-682	282	12	manual	manual	ADJ
ijtc-682	282	13	submission	submission	NOUN
ijtc-682	282	14	of	of	ADP
ijtc-682	282	15	objection	objection	NOUN
ijtc-682	282	16	letters	letter	NOUN
ijtc-682	282	17	)	)	PUNCT
ijtc-682	283	1	so	so	ADV
ijtc-682	283	2	e	e	X
ijtc-682	283	3	-	-	NOUN
ijtc-682	283	4	objection	objection	NOUN
ijtc-682	283	5	succeeds	succeed	VERB
ijtc-682	283	6	as	as	ADP
ijtc-682	283	7	an	an	DET
ijtc-682	283	8	alternative	alternative	ADJ
ijtc-682	283	9	way	way	NOUN
ijtc-682	283	10	to	to	PART
ijtc-682	283	11	submit	submit	VERB
ijtc-682	283	12	objection	objection	NOUN
ijtc-682	283	13	letters	letter	NOUN
ijtc-682	283	14	.	.	PUNCT
ijtc-682	284	1	e	e	X
ijtc-682	284	2	-	-	NOUN
ijtc-682	284	3	objectio	objectio	ADJ
ijtc-682	284	4	...	...	PUNCT
ijtc-682	285	1	d.	d.	PROPN
ijtc-682	285	2	achievement	achievement	NOUN
ijtc-682	285	3	of	of	ADP
ijtc-682	285	4	overall	overall	ADJ
ijtc-682	285	5	goals	goal	NOUN
ijtc-682	285	6	e	e	NOUN
ijtc-682	285	7	-	-	NOUN
ijtc-682	285	8	objection	objection	NOUN
ijtc-682	285	9	can	can	AUX
ijtc-682	285	10	be	be	AUX
ijtc-682	285	11	accepted	accept	VERB
ijtc-682	285	12	by	by	ADP
ijtc-682	285	13	the	the	DET
ijtc-682	285	14	public	public	NOUN
ijtc-682	285	15	as	as	ADP
ijtc-682	285	16	an	an	DET
ijtc-682	285	17	alternative	alternative	NOUN
ijtc-682	285	18	to	to	ADP
ijtc-682	285	19	submitting	submit	VERB
ijtc-682	285	20	a	a	DET
ijtc-682	285	21	letter	letter	NOUN
ijtc-682	285	22	of	of	ADP
ijtc-682	285	23	objection	objection	NOUN
ijtc-682	285	24	so	so	ADV
ijtc-682	285	25	since	since	SCONJ
ijtc-682	285	26	per-14	per-14	NOUN
ijtc-682	285	27	/	/	SYM
ijtc-682	285	28	pj/2020	pj/2020	NOUN
ijtc-682	285	29	came	come	VERB
ijtc-682	285	30	into	into	ADP
ijtc-682	285	31	force	force	NOUN
ijtc-682	285	32	some	some	DET
ijtc-682	285	33	taxpayers	taxpayer	NOUN
ijtc-682	285	34	have	have	AUX
ijtc-682	285	35	taken	take	VERB
ijtc-682	285	36	advantage	advantage	NOUN
ijtc-682	285	37	of	of	ADP
ijtc-682	285	38	the	the	DET
ijtc-682	285	39	e	e	NOUN
ijtc-682	285	40	-	-	NOUN
ijtc-682	285	41	objection	objection	NOUN
ijtc-682	285	42	service	service	NOUN
ijtc-682	285	43	.	.	PUNCT
ijtc-682	286	1	in	in	ADP
ijtc-682	286	2	introducing	introduce	VERB
ijtc-682	286	3	this	this	DET
ijtc-682	286	4	e	e	NOUN
ijtc-682	286	5	-	-	NOUN
ijtc-682	286	6	objection	objection	NOUN
ijtc-682	286	7	to	to	ADP
ijtc-682	286	8	the	the	DET
ijtc-682	286	9	public	public	NOUN
ijtc-682	286	10	,	,	PUNCT
ijtc-682	286	11	there	there	PRON
ijtc-682	286	12	are	be	VERB
ijtc-682	286	13	no	no	DET
ijtc-682	286	14	obstacles	obstacle	NOUN
ijtc-682	286	15	so	so	ADV
ijtc-682	286	16	far	far	ADV
ijtc-682	286	17	,	,	PUNCT
ijtc-682	286	18	because	because	SCONJ
ijtc-682	286	19	the	the	DET
ijtc-682	286	20	e	e	NOUN
ijtc-682	286	21	-	-	NOUN
ijtc-682	286	22	objection	objection	NOUN
ijtc-682	286	23	recognition	recognition	NOUN
ijtc-682	286	24	efforts	effort	NOUN
ijtc-682	286	25	only	only	ADV
ijtc-682	286	26	utilize	utilize	VERB
ijtc-682	286	27	social	social	ADJ
ijtc-682	286	28	media	medium	NOUN
ijtc-682	286	29	so	so	SCONJ
ijtc-682	286	30	that	that	SCONJ
ijtc-682	286	31	it	it	PRON
ijtc-682	286	32	can	can	AUX
ijtc-682	286	33	be	be	AUX
ijtc-682	286	34	accessed	access	VERB
ijtc-682	286	35	anytime	anytime	ADV
ijtc-682	286	36	and	and	CCONJ
ijtc-682	286	37	anywhere	anywhere	ADV
ijtc-682	286	38	.	.	PUNCT
ijtc-682	287	1	based	base	VERB
ijtc-682	287	2	on	on	ADP
ijtc-682	287	3	the	the	DET
ijtc-682	287	4	explanation	explanation	NOUN
ijtc-682	287	5	of	of	ADP
ijtc-682	287	6	other	other	ADJ
ijtc-682	287	7	dimensions	dimension	NOUN
ijtc-682	287	8	,	,	PUNCT
ijtc-682	287	9	it	it	PRON
ijtc-682	287	10	has	have	AUX
ijtc-682	287	11	been	be	AUX
ijtc-682	287	12	known	know	VERB
ijtc-682	287	13	that	that	SCONJ
ijtc-682	287	14	e	e	NOUN
ijtc-682	287	15	-	-	NOUN
ijtc-682	287	16	objection	objection	NOUN
ijtc-682	287	17	is	be	AUX
ijtc-682	287	18	an	an	DET
ijtc-682	287	19	alternative	alternative	NOUN
ijtc-682	287	20	to	to	ADP
ijtc-682	287	21	the	the	DET
ijtc-682	287	22	previous	previous	ADJ
ijtc-682	287	23	program	program	NOUN
ijtc-682	287	24	,	,	PUNCT
ijtc-682	287	25	namely	namely	ADV
ijtc-682	287	26	manually	manually	ADV
ijtc-682	287	27	,	,	PUNCT
ijtc-682	287	28	so	so	SCONJ
ijtc-682	287	29	it	it	PRON
ijtc-682	287	30	can	can	AUX
ijtc-682	287	31	be	be	AUX
ijtc-682	287	32	interpreted	interpret	VERB
ijtc-682	287	33	that	that	SCONJ
ijtc-682	287	34	e	e	NOUN
ijtc-682	287	35	-	-	NOUN
ijtc-682	287	36	objection	objection	NOUN
ijtc-682	287	37	is	be	AUX
ijtc-682	287	38	a	a	DET
ijtc-682	287	39	policy	policy	NOUN
ijtc-682	287	40	adopted	adopt	VERB
ijtc-682	287	41	from	from	ADP
ijtc-682	287	42	a	a	DET
ijtc-682	287	43	previously	previously	ADV
ijtc-682	287	44	existing	exist	VERB
ijtc-682	287	45	program	program	NOUN
ijtc-682	287	46	.	.	PUNCT
ijtc-682	288	1	during	during	ADP
ijtc-682	288	2	the	the	DET
ijtc-682	288	3	p	p	NOUN
ijtc-682	288	4	...	...	PUNCT
ijtc-682	288	5	2	2	X
ijtc-682	288	6	.	.	X
ijtc-682	288	7	constraints	constraint	NOUN
ijtc-682	288	8	on	on	ADP
ijtc-682	288	9	the	the	DET
ijtc-682	288	10	effectiveness	effectiveness	NOUN
ijtc-682	288	11	of	of	ADP
ijtc-682	288	12	e	e	NOUN
ijtc-682	288	13	-	-	NOUN
ijtc-682	288	14	objection	objection	NOUN
ijtc-682	288	15	in	in	ADP
ijtc-682	288	16	making	make	VERB
ijtc-682	288	17	it	it	PRON
ijtc-682	288	18	easier	easy	ADJ
ijtc-682	288	19	for	for	ADP
ijtc-682	288	20	officers	officer	NOUN
ijtc-682	288	21	and	and	CCONJ
ijtc-682	288	22	taxpayers	taxpayer	NOUN
ijtc-682	288	23	during	during	ADP
ijtc-682	288	24	the	the	DET
ijtc-682	288	25	covid-19	covid-19	PROPN
ijtc-682	288	26	pandemic	pandemic	ADJ
ijtc-682	288	27	(	(	PUNCT
ijtc-682	288	28	2020	2020	NUM
ijtc-682	288	29	-	-	SYM
ijtc-682	288	30	2021	2021	NUM
ijtc-682	288	31	)	)	PUNCT
ijtc-682	288	32	at	at	ADP
ijtc-682	288	33	the	the	DET
ijtc-682	288	34	cibitung	cibitung	ADJ
ijtc-682	288	35	primary	primary	ADJ
ijtc-682	288	36	tax	tax	NOUN
ijtc-682	288	37	service	service	NOUN
ijtc-682	288	38	office	office	NOUN
ijtc-682	288	39	.	.	PUNCT
ijtc-682	289	1	primary	primary	ADJ
ijtc-682	289	2	tax	tax	NOUN
ijtc-682	289	3	service	service	NOUN
ijtc-682	289	4	office	office	NOUN
ijtc-682	289	5	is	be	AUX
ijtc-682	289	6	to	to	PART
ijtc-682	289	7	interview	interview	VERB
ijtc-682	289	8	taxpayers	taxpayer	NOUN
ijtc-682	289	9	who	who	PRON
ijtc-682	289	10	have	have	AUX
ijtc-682	289	11	submitted	submit	VERB
ijtc-682	289	12	a	a	DET
ijtc-682	289	13	tax	tax	NOUN
ijtc-682	289	14	objection	objection	NOUN
ijtc-682	289	15	letter	letter	NOUN
ijtc-682	289	16	through	through	ADP
ijtc-682	289	17	e	e	NOUN
ijtc-682	289	18	-	-	NOUN
ijtc-682	289	19	objection	objection	NOUN
ijtc-682	289	20	can	can	AUX
ijtc-682	289	21	not	not	PART
ijtc-682	289	22	be	be	AUX
ijtc-682	289	23	implemented	implement	VERB
ijtc-682	289	24	because	because	SCONJ
ijtc-682	289	25	taxpayers	taxpayer	NOUN
ijtc-682	289	26	who	who	PRON
ijtc-682	289	27	have	have	AUX
ijtc-682	289	28	submitted	submit	VERB
ijtc-682	289	29	a	a	DET
ijtc-682	289	30	tax	tax	NOUN
ijtc-682	289	31	objection	objection	NOUN
ijtc-682	289	32	letter	letter	NOUN
ijtc-682	289	33	through	through	ADP
ijtc-682	289	34	e	e	NOUN
ijtc-682	289	35	-	-	NOUN
ijtc-682	289	36	objection	objection	NOUN
ijtc-682	289	37	are	be	AUX
ijtc-682	289	38	confidential	confidential	ADJ
ijtc-682	289	39	.	.	PUNCT
ijtc-682	290	1	in	in	ADP
ijtc-682	290	2	addition	addition	NOUN
ijtc-682	290	3	,	,	PUNCT
ijtc-682	290	4	to	to	PART
ijtc-682	290	5	...	...	PUNCT
ijtc-682	290	6	based	base	VERB
ijtc-682	290	7	on	on	ADP
ijtc-682	290	8	the	the	DET
ijtc-682	290	9	e	e	NOUN
ijtc-682	290	10	-	-	NOUN
ijtc-682	290	11	objection	objection	NOUN
ijtc-682	290	12	data	datum	NOUN
ijtc-682	290	13	that	that	PRON
ijtc-682	290	14	the	the	DET
ijtc-682	290	15	author	author	NOUN
ijtc-682	290	16	got	get	VERB
ijtc-682	290	17	from	from	ADP
ijtc-682	290	18	the	the	DET
ijtc-682	290	19	west	west	PROPN
ijtc-682	290	20	java	java	PROPN
ijtc-682	290	21	regional	regional	PROPN
ijtc-682	290	22	office	office	PROPN
ijtc-682	290	23	ii	ii	PROPN
ijtc-682	290	24	,	,	PUNCT
ijtc-682	290	25	the	the	DET
ijtc-682	290	26	amount	amount	NOUN
ijtc-682	290	27	of	of	ADP
ijtc-682	290	28	data	datum	NOUN
ijtc-682	290	29	for	for	ADP
ijtc-682	290	30	submitting	submit	VERB
ijtc-682	290	31	tax	tax	NOUN
ijtc-682	290	32	objection	objection	NOUN
ijtc-682	290	33	letters	letter	NOUN
ijtc-682	290	34	manually	manually	ADV
ijtc-682	290	35	is	be	AUX
ijtc-682	290	36	more	more	ADJ
ijtc-682	290	37	than	than	ADP
ijtc-682	290	38	submitting	submit	VERB
ijtc-682	290	39	a	a	DET
ijtc-682	290	40	letter	letter	NOUN
ijtc-682	290	41	of	of	ADP
ijtc-682	290	42	objection	objection	NOUN
ijtc-682	290	43	by	by	ADP
ijtc-682	290	44	e	e	NOUN
ijtc-682	290	45	-	-	NOUN
ijtc-682	290	46	objection	objection	NOUN
ijtc-682	290	47	.	.	PUNCT
ijtc-682	291	1	this	this	PRON
ijtc-682	291	2	is	be	AUX
ijtc-682	291	3	due	due	ADJ
ijtc-682	291	4	to	to	ADP
ijtc-682	291	5	the	the	DET
ijtc-682	291	6	limited	limited	ADJ
ijtc-682	291	7	scope	scope	NOUN
ijtc-682	291	8	fo	fo	NOUN
ijtc-682	291	9	...	...	PUNCT
ijtc-682	292	1	3	3	X
ijtc-682	292	2	.	.	X
ijtc-682	292	3	analyzing	analyze	VERB
ijtc-682	292	4	the	the	DET
ijtc-682	292	5	effectiveness	effectiveness	NOUN
ijtc-682	292	6	of	of	ADP
ijtc-682	292	7	e	e	NOUN
ijtc-682	292	8	-	-	NOUN
ijtc-682	292	9	objection	objection	NOUN
ijtc-682	292	10	during	during	ADP
ijtc-682	292	11	the	the	DET
ijtc-682	292	12	covid-19	covid-19	PROPN
ijtc-682	292	13	pandemic	pandemic	ADJ
ijtc-682	292	14	(	(	PUNCT
ijtc-682	292	15	2020	2020	NUM
ijtc-682	292	16	-	-	SYM
ijtc-682	292	17	2021	2021	NUM
ijtc-682	292	18	)	)	PUNCT
ijtc-682	292	19	at	at	ADP
ijtc-682	292	20	the	the	DET
ijtc-682	292	21	cibitung	cibitung	ADJ
ijtc-682	292	22	primary	primary	ADJ
ijtc-682	292	23	tax	tax	NOUN
ijtc-682	292	24	service	service	NOUN
ijtc-682	292	25	office	office	NOUN
ijtc-682	292	26	based	base	VERB
ijtc-682	292	27	on	on	ADP
ijtc-682	292	28	e	e	NOUN
ijtc-682	292	29	-	-	NOUN
ijtc-682	292	30	objection	objection	NOUN
ijtc-682	292	31	data	datum	NOUN
ijtc-682	292	32	since	since	SCONJ
ijtc-682	292	33	the	the	DET
ijtc-682	292	34	release	release	NOUN
ijtc-682	292	35	of	of	ADP
ijtc-682	292	36	e	e	NOUN
ijtc-682	292	37	-	-	NOUN
ijtc-682	292	38	objection	objection	NOUN
ijtc-682	292	39	on	on	ADP
ijtc-682	292	40	august	august	PROPN
ijtc-682	292	41	1	1	NUM
ijtc-682	292	42	,	,	PUNCT
ijtc-682	292	43	2020	2020	NUM
ijtc-682	292	44	,	,	PUNCT
ijtc-682	292	45	until	until	ADP
ijtc-682	292	46	the	the	DET
ijtc-682	292	47	end	end	NOUN
ijtc-682	292	48	of	of	ADP
ijtc-682	292	49	2021	2021	NUM
ijtc-682	292	50	,	,	PUNCT
ijtc-682	292	51	the	the	DET
ijtc-682	292	52	number	number	NOUN
ijtc-682	292	53	of	of	ADP
ijtc-682	292	54	e	e	NOUN
ijtc-682	292	55	-	-	NOUN
ijtc-682	292	56	objection	objection	NOUN
ijtc-682	292	57	submissions	submission	NOUN
ijtc-682	292	58	that	that	PRON
ijtc-682	292	59	the	the	DET
ijtc-682	292	60	author	author	NOUN
ijtc-682	292	61	received	receive	VERB
ijtc-682	292	62	from	from	ADP
ijtc-682	292	63	the	the	DET
ijtc-682	292	64	west	west	PROPN
ijtc-682	292	65	java	java	PROPN
ijtc-682	292	66	regional	regional	PROPN
ijtc-682	292	67	office	office	PROPN
ijtc-682	292	68	ii	ii	PROPN
ijtc-682	292	69	has	have	AUX
ijtc-682	292	70	increased	increase	VERB
ijtc-682	292	71	.	.	PUNCT
ijtc-682	293	1	in	in	ADP
ijtc-682	293	2	2020	2020	NUM
ijtc-682	293	3	it	it	PRON
ijtc-682	293	4	was	be	AUX
ijtc-682	293	5	recorded	record	VERB
ijtc-682	293	6	at	at	ADP
ijtc-682	293	7	109	109	NUM
ijtc-682	293	8	and	and	CCONJ
ijtc-682	293	9	...	...	PUNCT
ijtc-682	293	10	conclusion	conclusion	NOUN
ijtc-682	293	11	based	base	VERB
ijtc-682	293	12	on	on	ADP
ijtc-682	293	13	the	the	DET
ijtc-682	293	14	results	result	NOUN
ijtc-682	293	15	of	of	ADP
ijtc-682	293	16	research	research	NOUN
ijtc-682	293	17	,	,	PUNCT
ijtc-682	293	18	discussion	discussion	NOUN
ijtc-682	293	19	,	,	PUNCT
ijtc-682	293	20	and	and	CCONJ
ijtc-682	293	21	achievements	achievement	NOUN
ijtc-682	293	22	described	describe	VERB
ijtc-682	293	23	in	in	ADP
ijtc-682	293	24	the	the	DET
ijtc-682	293	25	previous	previous	ADJ
ijtc-682	293	26	chapters	chapter	NOUN
ijtc-682	293	27	,	,	PUNCT
ijtc-682	293	28	as	as	ADV
ijtc-682	293	29	well	well	ADV
ijtc-682	293	30	as	as	ADP
ijtc-682	293	31	regarding	regard	VERB
ijtc-682	293	32	theories	theory	NOUN
ijtc-682	293	33	and	and	CCONJ
ijtc-682	293	34	research	research	NOUN
ijtc-682	293	35	results	result	NOUN
ijtc-682	293	36	.	.	PUNCT
ijtc-682	294	1	so	so	ADV
ijtc-682	294	2	the	the	DET
ijtc-682	294	3	author	author	NOUN
ijtc-682	294	4	can	can	AUX
ijtc-682	294	5	conclude	conclude	VERB
ijtc-682	294	6	the	the	DET
ijtc-682	294	7	analysis	analysis	NOUN
ijtc-682	294	8	of	of	ADP
ijtc-682	294	9	the	the	DET
ijtc-682	294	10	effectiveness	effectiveness	NOUN
ijtc-682	294	11	of	of	ADP
ijtc-682	294	12	e	e	NOUN
ijtc-682	294	13	-	-	NOUN
ijtc-682	294	14	objection	objection	NOUN
ijtc-682	294	15	in	in	ADP
ijtc-682	294	16	making	make	VERB
ijtc-682	294	17	it	it	PRON
ijtc-682	294	18	easier	easy	ADJ
ijtc-682	294	19	for	for	ADP
ijtc-682	294	20	...	...	PUNCT
ijtc-682	294	21	1	1	X
ijtc-682	294	22	.	.	X
ijtc-682	294	23	of	of	ADP
ijtc-682	294	24	the	the	DET
ijtc-682	294	25	4	4	NUM
ijtc-682	294	26	indicators	indicator	NOUN
ijtc-682	294	27	of	of	ADP
ijtc-682	294	28	effectiveness	effectiveness	NOUN
ijtc-682	294	29	measurement	measurement	NOUN
ijtc-682	294	30	that	that	SCONJ
ijtc-682	294	31	the	the	DET
ijtc-682	294	32	authors	author	NOUN
ijtc-682	294	33	have	have	AUX
ijtc-682	294	34	seen	see	VERB
ijtc-682	294	35	,	,	PUNCT
ijtc-682	294	36	overall	overall	ADJ
ijtc-682	294	37	e	e	NOUN
ijtc-682	294	38	-	-	NOUN
ijtc-682	294	39	objection	objection	NOUN
ijtc-682	294	40	has	have	AUX
ijtc-682	294	41	succeeded	succeed	VERB
ijtc-682	294	42	in	in	ADP
ijtc-682	294	43	becoming	become	VERB
ijtc-682	294	44	an	an	DET
ijtc-682	294	45	alternative	alternative	ADJ
ijtc-682	294	46	program	program	NOUN
ijtc-682	294	47	adopted	adopt	VERB
ijtc-682	294	48	from	from	ADP
ijtc-682	294	49	the	the	DET
ijtc-682	294	50	previous	previous	ADJ
ijtc-682	294	51	system	system	NOUN
ijtc-682	294	52	,	,	PUNCT
ijtc-682	294	53	namely	namely	ADV
ijtc-682	294	54	manually	manually	ADV
ijtc-682	294	55	.	.	PUNCT
ijtc-682	295	1	which	which	PRON
ijtc-682	295	2	,	,	PUNCT
ijtc-682	295	3	the	the	DET
ijtc-682	295	4	thing	thing	NOUN
ijtc-682	295	5	behind	behind	ADP
ijtc-682	295	6	the	the	DET
ijtc-682	295	7	creation	creation	NOUN
ijtc-682	295	8	of	of	ADP
ijtc-682	295	9	e	e	NOUN
ijtc-682	295	10	-	-	NOUN
ijtc-682	295	11	objection	objection	NOUN
ijtc-682	295	12	...	...	PUNCT
ijtc-682	295	13	so	so	SCONJ
ijtc-682	295	14	that	that	SCONJ
ijtc-682	295	15	with	with	ADP
ijtc-682	295	16	the	the	DET
ijtc-682	295	17	release	release	NOUN
ijtc-682	295	18	of	of	ADP
ijtc-682	295	19	the	the	DET
ijtc-682	295	20	e	e	NOUN
ijtc-682	295	21	-	-	NOUN
ijtc-682	295	22	objection	objection	NOUN
ijtc-682	295	23	,	,	PUNCT
ijtc-682	295	24	taxpayers	taxpayer	NOUN
ijtc-682	295	25	get	get	VERB
ijtc-682	295	26	convenience	convenience	NOUN
ijtc-682	295	27	in	in	ADP
ijtc-682	295	28	submitting	submit	VERB
ijtc-682	295	29	a	a	DET
ijtc-682	295	30	letter	letter	NOUN
ijtc-682	295	31	of	of	ADP
ijtc-682	295	32	objection	objection	NOUN
ijtc-682	295	33	2	2	NUM
ijtc-682	295	34	.	.	PUNCT
ijtc-682	296	1	the	the	DET
ijtc-682	296	2	obstacle	obstacle	NOUN
ijtc-682	296	3	experienced	experience	VERB
ijtc-682	296	4	related	relate	VERB
ijtc-682	296	5	to	to	ADP
ijtc-682	296	6	the	the	DET
ijtc-682	296	7	analysis	analysis	NOUN
ijtc-682	296	8	of	of	ADP
ijtc-682	296	9	the	the	DET
ijtc-682	296	10	effectiveness	effectiveness	NOUN
ijtc-682	296	11	of	of	ADP
ijtc-682	296	12	e	e	NOUN
ijtc-682	296	13	-	-	NOUN
ijtc-682	296	14	objection	objection	NOUN
ijtc-682	296	15	in	in	ADP
ijtc-682	296	16	making	make	VERB
ijtc-682	296	17	it	it	PRON
ijtc-682	296	18	easier	easy	ADJ
ijtc-682	296	19	for	for	SCONJ
ijtc-682	296	20	officers	officer	NOUN
ijtc-682	296	21	and	and	CCONJ
ijtc-682	296	22	taxpayers	taxpayer	NOUN
ijtc-682	296	23	during	during	ADP
ijtc-682	296	24	the	the	DET
ijtc-682	296	25	covid-19	covid-19	PROPN
ijtc-682	296	26	pandemic	pandemic	ADJ
ijtc-682	296	27	(	(	PUNCT
ijtc-682	296	28	2020	2020	NUM
ijtc-682	296	29	-	-	SYM
ijtc-682	296	30	2021	2021	NUM
ijtc-682	296	31	)	)	PUNCT
ijtc-682	296	32	at	at	ADP
ijtc-682	296	33	the	the	DET
ijtc-682	296	34	cibitung	cibitung	ADJ
ijtc-682	296	35	primary	primary	ADJ
ijtc-682	296	36	tax	tax	NOUN
ijtc-682	296	37	service	service	NOUN
ijtc-682	296	38	office	office	NOUN
ijtc-682	296	39	is	be	AUX
ijtc-682	296	40	to	to	PART
ijtc-682	296	41	interview	interview	VERB
ijtc-682	296	42	taxpayers	taxpayer	NOUN
ijtc-682	296	43	who	who	PRON
ijtc-682	296	44	ha	ha	VERB
ijtc-682	296	45	...	...	PUNCT
ijtc-682	296	46	based	base	VERB
ijtc-682	296	47	on	on	ADP
ijtc-682	296	48	the	the	DET
ijtc-682	296	49	e	e	NOUN
ijtc-682	296	50	-	-	NOUN
ijtc-682	296	51	objection	objection	NOUN
ijtc-682	296	52	data	datum	NOUN
ijtc-682	296	53	that	that	PRON
ijtc-682	296	54	the	the	DET
ijtc-682	296	55	author	author	NOUN
ijtc-682	296	56	got	get	VERB
ijtc-682	296	57	from	from	ADP
ijtc-682	296	58	the	the	DET
ijtc-682	296	59	west	west	PROPN
ijtc-682	296	60	java	java	PROPN
ijtc-682	296	61	regional	regional	PROPN
ijtc-682	296	62	office	office	PROPN
ijtc-682	296	63	ii	ii	PROPN
ijtc-682	296	64	,	,	PUNCT
ijtc-682	296	65	the	the	DET
ijtc-682	296	66	amount	amount	NOUN
ijtc-682	296	67	of	of	ADP
ijtc-682	296	68	data	datum	NOUN
ijtc-682	296	69	for	for	ADP
ijtc-682	296	70	submitting	submit	VERB
ijtc-682	296	71	tax	tax	NOUN
ijtc-682	296	72	objection	objection	NOUN
ijtc-682	296	73	letters	letter	NOUN
ijtc-682	296	74	manually	manually	ADV
ijtc-682	296	75	is	be	AUX
ijtc-682	296	76	more	more	ADJ
ijtc-682	296	77	than	than	ADP
ijtc-682	296	78	submitting	submit	VERB
ijtc-682	296	79	a	a	DET
ijtc-682	296	80	letter	letter	NOUN
ijtc-682	296	81	of	of	ADP
ijtc-682	296	82	objection	objection	NOUN
ijtc-682	296	83	by	by	ADP
ijtc-682	296	84	e	e	NOUN
ijtc-682	296	85	-	-	NOUN
ijtc-682	296	86	objection	objection	NOUN
ijtc-682	296	87	.	.	PUNCT
ijtc-682	297	1	this	this	PRON
ijtc-682	297	2	is	be	AUX
ijtc-682	297	3	due	due	ADJ
ijtc-682	297	4	to	to	ADP
ijtc-682	297	5	the	the	DET
ijtc-682	297	6	limited	limited	ADJ
ijtc-682	297	7	scope	scope	NOUN
ijtc-682	297	8	fo	fo	NOUN
ijtc-682	297	9	...	...	PUNCT
ijtc-682	297	10	3	3	X
ijtc-682	297	11	.	.	PUNCT
ijtc-682	297	12	based	base	VERB
ijtc-682	297	13	on	on	ADP
ijtc-682	297	14	e	e	NOUN
ijtc-682	297	15	-	-	NOUN
ijtc-682	297	16	objection	objection	NOUN
ijtc-682	297	17	data	datum	NOUN
ijtc-682	297	18	since	since	SCONJ
ijtc-682	297	19	the	the	DET
ijtc-682	297	20	release	release	NOUN
ijtc-682	297	21	of	of	ADP
ijtc-682	297	22	e	e	NOUN
ijtc-682	297	23	-	-	NOUN
ijtc-682	297	24	objection	objection	NOUN
ijtc-682	297	25	on	on	ADP
ijtc-682	297	26	august	august	PROPN
ijtc-682	297	27	1	1	NUM
ijtc-682	297	28	,	,	PUNCT
ijtc-682	297	29	2020	2020	NUM
ijtc-682	297	30	,	,	PUNCT
ijtc-682	297	31	until	until	ADP
ijtc-682	297	32	the	the	DET
ijtc-682	297	33	end	end	NOUN
ijtc-682	297	34	of	of	ADP
ijtc-682	297	35	2021	2021	NUM
ijtc-682	297	36	,	,	PUNCT
ijtc-682	297	37	the	the	DET
ijtc-682	297	38	number	number	NOUN
ijtc-682	297	39	of	of	ADP
ijtc-682	297	40	e	e	NOUN
ijtc-682	297	41	-	-	NOUN
ijtc-682	297	42	objection	objection	NOUN
ijtc-682	297	43	submissions	submission	NOUN
ijtc-682	297	44	that	that	PRON
ijtc-682	297	45	the	the	DET
ijtc-682	297	46	author	author	NOUN
ijtc-682	297	47	received	receive	VERB
ijtc-682	297	48	from	from	ADP
ijtc-682	297	49	the	the	DET
ijtc-682	297	50	west	west	PROPN
ijtc-682	297	51	java	java	PROPN
ijtc-682	297	52	regional	regional	PROPN
ijtc-682	297	53	office	office	PROPN
ijtc-682	297	54	ii	ii	PROPN
ijtc-682	297	55	has	have	AUX
ijtc-682	297	56	increased	increase	VERB
ijtc-682	297	57	.	.	PUNCT
ijtc-682	298	1	in	in	ADP
ijtc-682	298	2	2020	2020	NUM
ijtc-682	298	3	it	it	PRON
ijtc-682	298	4	was	be	AUX
ijtc-682	298	5	recorded	record	VERB
ijtc-682	298	6	at	at	ADP
ijtc-682	298	7	109	109	NUM
ijtc-682	298	8	...	...	PUNCT
ijtc-682	298	9	reference	reference	NOUN