id	sid	tid	token	lemma	pos
ijtc-708	1	1	the	the	DET
ijtc-708	1	2	illomata	illomata	PROPN
ijtc-708	1	3	international	international	PROPN
ijtc-708	1	4	journal	journal	PROPN
ijtc-708	1	5	of	of	ADP
ijtc-708	1	6	management	management	NOUN
ijtc-708	1	7	ilomata	ilomata	PROPN
ijtc-708	1	8	international	international	ADJ
ijtc-708	1	9	journal	journal	NOUN
ijtc-708	1	10	of	of	ADP
ijtc-708	1	11	tax	tax	PROPN
ijtc-708	1	12	&	&	CCONJ
ijtc-708	1	13	accounting	account	VERB
ijtc-708	1	14	p	p	PROPN
ijtc-708	1	15	-	-	PUNCT
ijtc-708	1	16	issn	issn	NOUN
ijtc-708	1	17	:	:	PUNCT
ijtc-708	1	18	2714	2714	NUM
ijtc-708	1	19	-	-	SYM
ijtc-708	1	20	9838	9838	NUM
ijtc-708	1	21	;	;	PUNCT
ijtc-708	1	22	e	e	X
ijtc-708	1	23	-	-	PUNCT
ijtc-708	1	24	issn	issn	NOUN
ijtc-708	1	25	:	:	PUNCT
ijtc-708	1	26	2714	2714	NUM
ijtc-708	1	27	-	-	SYM
ijtc-708	1	28	9846	9846	NUM
ijtc-708	1	29	volume	volume	NOUN
ijtc-708	1	30	4	4	NUM
ijtc-708	1	31	,	,	PUNCT
ijtc-708	1	32	issue	issue	NOUN
ijtc-708	1	33	2	2	NUM
ijtc-708	1	34	,	,	PUNCT
ijtc-708	1	35	april	april	PROPN
ijtc-708	1	36	2023	2023	NUM
ijtc-708	1	37	page	page	NOUN
ijtc-708	1	38	no	no	NOUN
ijtc-708	1	39	.	.	PUNCT
ijtc-708	2	1	181	181	NUM
ijtc-708	2	2	-	-	SYM
ijtc-708	2	3	194	194	NUM
ijtc-708	2	4	181	181	NUM
ijtc-708	2	5	|	|	NOUN
ijtc-708	2	6	ilomata	ilomata	PROPN
ijtc-708	2	7	international	international	ADJ
ijtc-708	2	8	journal	journal	NOUN
ijtc-708	2	9	of	of	ADP
ijtc-708	2	10	tax	tax	PROPN
ijtc-708	2	11	&	&	CCONJ
ijtc-708	2	12	accounting	accounting	PROPN
ijtc-708	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	2	14	book	book	NOUN
ijtc-708	2	15	-	-	PUNCT
ijtc-708	2	16	tax	tax	NOUN
ijtc-708	2	17	differences	difference	NOUN
ijtc-708	2	18	and	and	CCONJ
ijtc-708	2	19	profit	profit	NOUN
ijtc-708	2	20	growth	growth	NOUN
ijtc-708	2	21	:	:	PUNCT
ijtc-708	2	22	evidence	evidence	NOUN
ijtc-708	2	23	from	from	ADP
ijtc-708	2	24	indonesia	indonesia	PROPN
ijtc-708	2	25	qurrotal	qurrotal	PROPN
ijtc-708	2	26	qolbiyah1	qolbiyah1	PROPN
ijtc-708	2	27	,	,	PUNCT
ijtc-708	2	28	muhammad	muhammad	PROPN
ijtc-708	2	29	isa	isa	PROPN
ijtc-708	2	30	alamsyahbana2	alamsyahbana2	PROPN
ijtc-708	2	31	,	,	PUNCT
ijtc-708	2	32	rachmad	rachmad	ADJ
ijtc-708	2	33	chartady3	chartady3	PROPN
ijtc-708	2	34	,	,	PUNCT
ijtc-708	2	35	armansyah4	armansyah4	PROPN
ijtc-708	2	36	,	,	PUNCT
ijtc-708	2	37	yerisma	yerisma	PROPN
ijtc-708	2	38	welly5	welly5	NOUN
ijtc-708	2	39	1234	1234	NUM
ijtc-708	2	40	stie	stie	PROPN
ijtc-708	2	41	pembangunan	pembangunan	PROPN
ijtc-708	2	42	,	,	PUNCT
ijtc-708	2	43	tanjungpinang	tanjungpinang	PROPN
ijtc-708	2	44	,	,	PUNCT
ijtc-708	2	45	indonesia	indonesia	PROPN
ijtc-708	2	46	5stie	5stie	PROPN
ijtc-708	2	47	sultan	sultan	PROPN
ijtc-708	2	48	agung	agung	PROPN
ijtc-708	2	49	,	,	PUNCT
ijtc-708	2	50	pematangsiantar	pematangsiantar	PROPN
ijtc-708	2	51	,	,	PUNCT
ijtc-708	2	52	indonesia	indonesia	PROPN
ijtc-708	2	53	correspondent	correspondent	NOUN
ijtc-708	2	54	:	:	PUNCT
ijtc-708	3	1	albanapengusahamuda@gmail.com2	albanapengusahamuda@gmail.com2	PROPN
ijtc-708	3	2	received	receive	VERB
ijtc-708	3	3	:	:	PUNCT
ijtc-708	3	4	january	january	PROPN
ijtc-708	3	5	21	21	NUM
ijtc-708	3	6	,	,	PUNCT
ijtc-708	3	7	2023	2023	NUM
ijtc-708	3	8	accepted	accept	VERB
ijtc-708	3	9	:	:	PUNCT
ijtc-708	3	10	april	april	PROPN
ijtc-708	3	11	4	4	NUM
ijtc-708	3	12	,	,	PUNCT
ijtc-708	3	13	2023	2023	NUM
ijtc-708	3	14	published	publish	VERB
ijtc-708	3	15	:	:	PUNCT
ijtc-708	3	16	april	april	PROPN
ijtc-708	3	17	30	30	NUM
ijtc-708	3	18	,	,	PUNCT
ijtc-708	3	19	2023	2023	NUM
ijtc-708	3	20	citation	citation	NOUN
ijtc-708	3	21	:	:	PUNCT
ijtc-708	3	22	qolbiyah	qolbiyah	NOUN
ijtc-708	3	23	,	,	PUNCT
ijtc-708	3	24	q.	q.	PROPN
ijtc-708	3	25	,	,	PUNCT
ijtc-708	3	26	alamsyahbana	alamsyahbana	PROPN
ijtc-708	3	27	,	,	PUNCT
ijtc-708	3	28	m.i	m.i	PROPN
ijtc-708	3	29	.	.	PROPN
ijtc-708	3	30	,	,	PUNCT
ijtc-708	3	31	chartady	chartady	PROPN
ijtc-708	3	32	,	,	PUNCT
ijtc-708	3	33	r.	r.	PROPN
ijtc-708	3	34	,	,	PUNCT
ijtc-708	3	35	armansyah	armansyah	PROPN
ijtc-708	3	36	.	.	PUNCT
ijtc-708	3	37	,	,	PUNCT
ijtc-708	3	38	welly	welly	ADV
ijtc-708	3	39	,	,	PUNCT
ijtc-708	3	40	y.(2023	y.(2023	PROPN
ijtc-708	3	41	)	)	PUNCT
ijtc-708	3	42	.	.	PUNCT
ijtc-708	4	1	book	book	NOUN
ijtc-708	4	2	-	-	PUNCT
ijtc-708	4	3	tax	tax	NOUN
ijtc-708	4	4	differences	difference	NOUN
ijtc-708	4	5	and	and	CCONJ
ijtc-708	4	6	profit	profit	NOUN
ijtc-708	4	7	growth	growth	NOUN
ijtc-708	4	8	:	:	PUNCT
ijtc-708	4	9	evidence	evidence	NOUN
ijtc-708	4	10	from	from	ADP
ijtc-708	4	11	indonesia	indonesia	PROPN
ijtc-708	4	12	.	.	PUNCT
ijtc-708	5	1	ilomata	ilomata	PROPN
ijtc-708	5	2	international	international	ADJ
ijtc-708	5	3	journal	journal	NOUN
ijtc-708	5	4	of	of	ADP
ijtc-708	5	5	tax	tax	NOUN
ijtc-708	5	6	and	and	CCONJ
ijtc-708	5	7	accounting	accounting	NOUN
ijtc-708	5	8	,	,	PUNCT
ijtc-708	5	9	4(2	4(2	NUM
ijtc-708	5	10	)	)	PUNCT
ijtc-708	5	11	,	,	PUNCT
ijtc-708	5	12	181	181	NUM
ijtc-708	5	13	-	-	SYM
ijtc-708	5	14	194	194	NUM
ijtc-708	5	15	.	.	PUNCT
ijtc-708	6	1	https://doi.org/10.52728/ijtc.v4i2.708	https://doi.org/10.52728/ijtc.v4i2.708	VERB
ijtc-708	6	2	abstract	abstract	NOUN
ijtc-708	6	3	:	:	PUNCT
ijtc-708	6	4	this	this	DET
ijtc-708	6	5	study	study	NOUN
ijtc-708	6	6	aims	aim	VERB
ijtc-708	6	7	to	to	PART
ijtc-708	6	8	examine	examine	VERB
ijtc-708	6	9	the	the	DET
ijtc-708	6	10	effect	effect	NOUN
ijtc-708	6	11	of	of	ADP
ijtc-708	6	12	permanent	permanent	ADJ
ijtc-708	6	13	and	and	CCONJ
ijtc-708	6	14	temporary	temporary	ADJ
ijtc-708	6	15	differences	difference	NOUN
ijtc-708	6	16	as	as	ADV
ijtc-708	6	17	well	well	ADV
ijtc-708	6	18	as	as	ADP
ijtc-708	6	19	book	book	NOUN
ijtc-708	6	20	-	-	PUNCT
ijtc-708	6	21	tax	tax	NOUN
ijtc-708	6	22	differences	difference	NOUN
ijtc-708	6	23	on	on	ADP
ijtc-708	6	24	profit	profit	NOUN
ijtc-708	6	25	growth	growth	NOUN
ijtc-708	6	26	in	in	ADP
ijtc-708	6	27	property	property	NOUN
ijtc-708	6	28	and	and	CCONJ
ijtc-708	6	29	real	real	ADJ
ijtc-708	6	30	estate	estate	NOUN
ijtc-708	6	31	firms	firm	NOUN
ijtc-708	6	32	listed	list	VERB
ijtc-708	6	33	on	on	ADP
ijtc-708	6	34	the	the	DET
ijtc-708	6	35	indonesia	indonesia	PROPN
ijtc-708	6	36	stock	stock	PROPN
ijtc-708	6	37	exchange	exchange	PROPN
ijtc-708	6	38	(	(	PUNCT
ijtc-708	6	39	idx	idx	PROPN
ijtc-708	6	40	)	)	PUNCT
ijtc-708	6	41	.	.	PUNCT
ijtc-708	7	1	permanent	permanent	ADJ
ijtc-708	7	2	differences	difference	NOUN
ijtc-708	7	3	refer	refer	VERB
ijtc-708	7	4	to	to	ADP
ijtc-708	7	5	the	the	DET
ijtc-708	7	6	differences	difference	NOUN
ijtc-708	7	7	between	between	ADP
ijtc-708	7	8	taxable	taxable	ADJ
ijtc-708	7	9	income	income	NOUN
ijtc-708	7	10	and	and	CCONJ
ijtc-708	7	11	accounting	accounting	NOUN
ijtc-708	7	12	income	income	NOUN
ijtc-708	7	13	that	that	PRON
ijtc-708	7	14	can	can	AUX
ijtc-708	7	15	not	not	PART
ijtc-708	7	16	be	be	AUX
ijtc-708	7	17	reversed	reverse	VERB
ijtc-708	7	18	in	in	ADP
ijtc-708	7	19	the	the	DET
ijtc-708	7	20	future	future	NOUN
ijtc-708	7	21	,	,	PUNCT
ijtc-708	7	22	while	while	SCONJ
ijtc-708	7	23	temporary	temporary	ADJ
ijtc-708	7	24	differences	difference	NOUN
ijtc-708	7	25	are	be	AUX
ijtc-708	7	26	the	the	DET
ijtc-708	7	27	differences	difference	NOUN
ijtc-708	7	28	that	that	PRON
ijtc-708	7	29	will	will	AUX
ijtc-708	7	30	reverse	reverse	VERB
ijtc-708	7	31	over	over	ADP
ijtc-708	7	32	time	time	NOUN
ijtc-708	7	33	.	.	PUNCT
ijtc-708	8	1	the	the	DET
ijtc-708	8	2	study	study	NOUN
ijtc-708	8	3	focused	focus	VERB
ijtc-708	8	4	on	on	ADP
ijtc-708	8	5	the	the	DET
ijtc-708	8	6	sub	sub	NOUN
ijtc-708	8	7	-	-	NOUN
ijtc-708	8	8	sector	sector	NOUN
ijtc-708	8	9	of	of	ADP
ijtc-708	8	10	property	property	NOUN
ijtc-708	8	11	and	and	CCONJ
ijtc-708	8	12	real	real	ADJ
ijtc-708	8	13	estate	estate	NOUN
ijtc-708	8	14	,	,	PUNCT
ijtc-708	8	15	which	which	PRON
ijtc-708	8	16	was	be	AUX
ijtc-708	8	17	selected	select	VERB
ijtc-708	8	18	because	because	SCONJ
ijtc-708	8	19	these	these	DET
ijtc-708	8	20	companies	company	NOUN
ijtc-708	8	21	are	be	AUX
ijtc-708	8	22	considered	consider	VERB
ijtc-708	8	23	high	high	ADJ
ijtc-708	8	24	-	-	PUNCT
ijtc-708	8	25	risk	risk	NOUN
ijtc-708	8	26	and	and	CCONJ
ijtc-708	8	27	often	often	ADV
ijtc-708	8	28	adopt	adopt	VERB
ijtc-708	8	29	strategies	strategy	NOUN
ijtc-708	8	30	to	to	PART
ijtc-708	8	31	legally	legally	ADV
ijtc-708	8	32	minimize	minimize	VERB
ijtc-708	8	33	their	their	PRON
ijtc-708	8	34	tax	tax	NOUN
ijtc-708	8	35	burden	burden	NOUN
ijtc-708	8	36	in	in	ADP
ijtc-708	8	37	order	order	NOUN
ijtc-708	8	38	to	to	PART
ijtc-708	8	39	maximize	maximize	VERB
ijtc-708	8	40	profits	profit	NOUN
ijtc-708	8	41	..	..	PUNCT
ijtc-708	8	42	purposive	purposive	ADJ
ijtc-708	8	43	sampling	sampling	NOUN
ijtc-708	8	44	was	be	AUX
ijtc-708	8	45	used	use	VERB
ijtc-708	8	46	to	to	PART
ijtc-708	8	47	select	select	VERB
ijtc-708	8	48	a	a	DET
ijtc-708	8	49	sample	sample	NOUN
ijtc-708	8	50	of	of	ADP
ijtc-708	8	51	12	12	NUM
ijtc-708	8	52	property	property	NOUN
ijtc-708	8	53	and	and	CCONJ
ijtc-708	8	54	real	real	ADJ
ijtc-708	8	55	estate	estate	NOUN
ijtc-708	8	56	firms	firm	NOUN
ijtc-708	8	57	that	that	PRON
ijtc-708	8	58	consistently	consistently	ADV
ijtc-708	8	59	published	publish	VERB
ijtc-708	8	60	audited	audit	VERB
ijtc-708	8	61	financial	financial	ADJ
ijtc-708	8	62	statements	statement	NOUN
ijtc-708	8	63	in	in	ADP
ijtc-708	8	64	indonesian	indonesian	ADJ
ijtc-708	8	65	rupiah	rupiah	PROPN
ijtc-708	8	66	from	from	ADP
ijtc-708	8	67	2018	2018	NUM
ijtc-708	8	68	to	to	ADP
ijtc-708	8	69	2021	2021	NUM
ijtc-708	8	70	and	and	CCONJ
ijtc-708	8	71	did	do	AUX
ijtc-708	8	72	not	not	PART
ijtc-708	8	73	undergo	undergo	VERB
ijtc-708	8	74	delisting	delisting	NOUN
ijtc-708	8	75	from	from	ADP
ijtc-708	8	76	the	the	DET
ijtc-708	8	77	idx	idx	NOUN
ijtc-708	8	78	during	during	ADP
ijtc-708	8	79	that	that	DET
ijtc-708	8	80	period	period	NOUN
ijtc-708	8	81	.	.	PUNCT
ijtc-708	9	1	the	the	DET
ijtc-708	9	2	results	result	NOUN
ijtc-708	9	3	of	of	ADP
ijtc-708	9	4	the	the	DET
ijtc-708	9	5	analysis	analysis	NOUN
ijtc-708	9	6	reveal	reveal	VERB
ijtc-708	9	7	that	that	SCONJ
ijtc-708	9	8	profit	profit	NOUN
ijtc-708	9	9	growth	growth	NOUN
ijtc-708	9	10	is	be	AUX
ijtc-708	9	11	positively	positively	ADV
ijtc-708	9	12	and	and	CCONJ
ijtc-708	9	13	significantly	significantly	ADV
ijtc-708	9	14	influenced	influence	VERB
ijtc-708	9	15	by	by	ADP
ijtc-708	9	16	both	both	CCONJ
ijtc-708	9	17	permanent	permanent	ADJ
ijtc-708	9	18	and	and	CCONJ
ijtc-708	9	19	temporary	temporary	ADJ
ijtc-708	9	20	differences	difference	NOUN
ijtc-708	9	21	.	.	PUNCT
ijtc-708	10	1	however	however	ADV
ijtc-708	10	2	,	,	PUNCT
ijtc-708	10	3	there	there	PRON
ijtc-708	10	4	was	be	VERB
ijtc-708	10	5	no	no	DET
ijtc-708	10	6	significant	significant	ADJ
ijtc-708	10	7	impact	impact	NOUN
ijtc-708	10	8	observed	observe	VERB
ijtc-708	10	9	from	from	ADP
ijtc-708	10	10	book	book	NOUN
ijtc-708	10	11	-	-	PUNCT
ijtc-708	10	12	tax	tax	NOUN
ijtc-708	10	13	differences	difference	NOUN
ijtc-708	10	14	.	.	PUNCT
ijtc-708	11	1	these	these	DET
ijtc-708	11	2	findings	finding	NOUN
ijtc-708	11	3	may	may	AUX
ijtc-708	11	4	provide	provide	VERB
ijtc-708	11	5	insights	insight	NOUN
ijtc-708	11	6	for	for	ADP
ijtc-708	11	7	policymakers	policymaker	NOUN
ijtc-708	11	8	and	and	CCONJ
ijtc-708	11	9	investors	investor	NOUN
ijtc-708	11	10	in	in	ADP
ijtc-708	11	11	the	the	DET
ijtc-708	11	12	property	property	NOUN
ijtc-708	11	13	and	and	CCONJ
ijtc-708	11	14	real	real	ADJ
ijtc-708	11	15	estate	estate	NOUN
ijtc-708	11	16	sector	sector	NOUN
ijtc-708	11	17	.	.	PUNCT
ijtc-708	12	1	keywords	keyword	NOUN
ijtc-708	12	2	:	:	PUNCT
ijtc-708	12	3	permanent	permanent	ADJ
ijtc-708	12	4	difference	difference	NOUN
ijtc-708	12	5	,	,	PUNCT
ijtc-708	12	6	temporary	temporary	ADJ
ijtc-708	12	7	difference	difference	NOUN
ijtc-708	12	8	,	,	PUNCT
ijtc-708	12	9	book	book	NOUN
ijtc-708	12	10	-	-	PUNCT
ijtc-708	12	11	tax	tax	NOUN
ijtc-708	12	12	difference	difference	NOUN
ijtc-708	12	13	,	,	PUNCT
ijtc-708	12	14	profit	profit	NOUN
ijtc-708	12	15	growth	growth	NOUN
ijtc-708	12	16	this	this	PRON
ijtc-708	12	17	is	be	AUX
ijtc-708	12	18	an	an	DET
ijtc-708	12	19	open	open	ADJ
ijtc-708	12	20	access	access	NOUN
ijtc-708	12	21	article	article	NOUN
ijtc-708	12	22	under	under	ADP
ijtc-708	12	23	the	the	DET
ijtc-708	12	24	cc	cc	NOUN
ijtc-708	12	25	-	-	PUNCT
ijtc-708	12	26	by	by	ADP
ijtc-708	12	27	4.0	4.0	NUM
ijtc-708	12	28	license	license	NOUN
ijtc-708	12	29	.	.	PUNCT
ijtc-708	13	1	introduction	introduction	NOUN
ijtc-708	13	2	the	the	DET
ijtc-708	13	3	rapidly	rapidly	ADV
ijtc-708	13	4	evolving	evolve	VERB
ijtc-708	13	5	business	business	NOUN
ijtc-708	13	6	landscape	landscape	NOUN
ijtc-708	13	7	necessitates	necessitate	VERB
ijtc-708	13	8	an	an	DET
ijtc-708	13	9	ever	ever	ADV
ijtc-708	13	10	-	-	PUNCT
ijtc-708	13	11	growing	grow	VERB
ijtc-708	13	12	demand	demand	NOUN
ijtc-708	13	13	for	for	ADP
ijtc-708	13	14	information	information	NOUN
ijtc-708	13	15	.	.	PUNCT
ijtc-708	14	1	both	both	CCONJ
ijtc-708	14	2	internal	internal	ADJ
ijtc-708	14	3	and	and	CCONJ
ijtc-708	14	4	external	external	ADJ
ijtc-708	14	5	stakeholders	stakeholder	NOUN
ijtc-708	14	6	require	require	VERB
ijtc-708	14	7	access	access	NOUN
ijtc-708	14	8	to	to	ADP
ijtc-708	14	9	information	information	NOUN
ijtc-708	14	10	to	to	PART
ijtc-708	14	11	fulfill	fulfill	VERB
ijtc-708	14	12	their	their	PRON
ijtc-708	14	13	responsibilities	responsibility	NOUN
ijtc-708	14	14	.	.	PUNCT
ijtc-708	15	1	financial	financial	ADJ
ijtc-708	15	2	reports	report	NOUN
ijtc-708	15	3	provide	provide	VERB
ijtc-708	15	4	financial	financial	ADJ
ijtc-708	15	5	information	information	NOUN
ijtc-708	15	6	,	,	PUNCT
ijtc-708	15	7	including	include	VERB
ijtc-708	15	8	details	detail	NOUN
ijtc-708	15	9	about	about	ADP
ijtc-708	15	10	profits	profit	NOUN
ijtc-708	15	11	,	,	PUNCT
ijtc-708	15	12	which	which	PRON
ijtc-708	15	13	can	can	AUX
ijtc-708	15	14	be	be	AUX
ijtc-708	15	15	found	find	VERB
ijtc-708	15	16	in	in	ADP
ijtc-708	15	17	the	the	DET
ijtc-708	15	18	income	income	NOUN
ijtc-708	15	19	statement	statement	NOUN
ijtc-708	15	20	(	(	PUNCT
ijtc-708	15	21	hery	hery	NOUN
ijtc-708	15	22	,	,	PUNCT
ijtc-708	15	23	2022	2022	NUM
ijtc-708	15	24	;	;	PUNCT
ijtc-708	15	25	mcvay	mcvay	PROPN
ijtc-708	15	26	&	&	CCONJ
ijtc-708	15	27	szerwo	szerwo	PROPN
ijtc-708	15	28	,	,	PUNCT
ijtc-708	15	29	2021	2021	NUM
ijtc-708	15	30	)	)	PUNCT
ijtc-708	15	31	.	.	PUNCT
ijtc-708	16	1	a	a	DET
ijtc-708	16	2	good	good	ADJ
ijtc-708	16	3	and	and	CCONJ
ijtc-708	16	4	quality	quality	NOUN
ijtc-708	16	5	company	company	NOUN
ijtc-708	16	6	depends	depend	VERB
ijtc-708	16	7	on	on	ADP
ijtc-708	16	8	the	the	DET
ijtc-708	16	9	availability	availability	NOUN
ijtc-708	16	10	of	of	ADP
ijtc-708	16	11	the	the	DET
ijtc-708	16	12	necessary	necessary	ADJ
ijtc-708	16	13	information	information	NOUN
ijtc-708	16	14	,	,	PUNCT
ijtc-708	16	15	both	both	CCONJ
ijtc-708	16	16	financial	financial	ADJ
ijtc-708	16	17	and	and	CCONJ
ijtc-708	16	18	non	non	ADJ
ijtc-708	16	19	-	-	ADJ
ijtc-708	16	20	financial	financial	ADJ
ijtc-708	16	21	information	information	NOUN
ijtc-708	16	22	(	(	PUNCT
ijtc-708	16	23	ramos	ramos	PROPN
ijtc-708	16	24	et	et	PROPN
ijtc-708	16	25	al	al	PROPN
ijtc-708	16	26	.	.	PROPN
ijtc-708	16	27	,	,	PUNCT
ijtc-708	16	28	2022	2022	NUM
ijtc-708	16	29	)	)	PUNCT
ijtc-708	16	30	.	.	PUNCT
ijtc-708	17	1	non	non	ADJ
ijtc-708	17	2	-	-	ADJ
ijtc-708	17	3	financial	financial	ADJ
ijtc-708	17	4	information	information	NOUN
ijtc-708	17	5	,	,	PUNCT
ijtc-708	17	6	namely	namely	ADV
ijtc-708	17	7	information	information	NOUN
ijtc-708	17	8	that	that	PRON
ijtc-708	17	9	is	be	AUX
ijtc-708	17	10	not	not	PART
ijtc-708	17	11	included	include	VERB
ijtc-708	17	12	in	in	ADP
ijtc-708	17	13	financial	financial	ADJ
ijtc-708	17	14	reports	report	NOUN
ijtc-708	17	15	such	such	ADJ
ijtc-708	17	16	as	as	ADP
ijtc-708	17	17	the	the	DET
ijtc-708	17	18	percentage	percentage	NOUN
ijtc-708	17	19	of	of	ADP
ijtc-708	17	20	shares	share	NOUN
ijtc-708	17	21	offered	offer	VERB
ijtc-708	17	22	,	,	PUNCT
ijtc-708	17	23	company	company	NOUN
ijtc-708	17	24	age	age	NOUN
ijtc-708	17	25	,	,	PUNCT
ijtc-708	17	26	company	company	NOUN
ijtc-708	17	27	activities	activity	NOUN
ijtc-708	17	28	,	,	PUNCT
ijtc-708	17	29	government	government	NOUN
ijtc-708	17	30	policies	policy	NOUN
ijtc-708	17	31	and	and	CCONJ
ijtc-708	17	32	company	company	NOUN
ijtc-708	17	33	reputation	reputation	NOUN
ijtc-708	17	34	(	(	PUNCT
ijtc-708	17	35	gazzola	gazzola	NOUN
ijtc-708	17	36	et	et	PROPN
ijtc-708	17	37	al	al	PROPN
ijtc-708	17	38	.	.	PROPN
ijtc-708	17	39	,	,	PUNCT
ijtc-708	17	40	2020	2020	NUM
ijtc-708	17	41	;	;	PUNCT
ijtc-708	17	42	sari	sari	PROPN
ijtc-708	17	43	&	&	CCONJ
ijtc-708	17	44	purwaningsih	purwaningsih	PROPN
ijtc-708	17	45	,	,	PUNCT
ijtc-708	17	46	2016	2016	NUM
ijtc-708	17	47	)	)	PUNCT
ijtc-708	17	48	.	.	PUNCT
ijtc-708	18	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	18	2	mailto:albanapengusahamuda@gmail.com	mailto:albanapengusahamuda@gmail.com	PROPN
ijtc-708	18	3	https://doi.org/10.52728/ijtc.v4i2.708	https://doi.org/10.52728/ijtc.v4i2.708	PROPN
ijtc-708	18	4	book	book	NOUN
ijtc-708	18	5	-	-	PUNCT
ijtc-708	18	6	tax	tax	NOUN
ijtc-708	18	7	differences	difference	NOUN
ijtc-708	18	8	and	and	CCONJ
ijtc-708	18	9	profit	profit	NOUN
ijtc-708	18	10	growth	growth	NOUN
ijtc-708	18	11	:	:	PUNCT
ijtc-708	18	12	evidence	evidence	NOUN
ijtc-708	18	13	from	from	ADP
ijtc-708	18	14	indonesia	indonesia	PROPN
ijtc-708	18	15	qolbiyah	qolbiyah	PROPN
ijtc-708	18	16	,	,	PUNCT
ijtc-708	18	17	alamsyahbana	alamsyahbana	PROPN
ijtc-708	18	18	,	,	PUNCT
ijtc-708	18	19	chartady	chartady	ADJ
ijtc-708	18	20	,	,	PUNCT
ijtc-708	18	21	armansyah	armansyah	ADJ
ijtc-708	18	22	,	,	PUNCT
ijtc-708	18	23	and	and	CCONJ
ijtc-708	18	24	welly	welly	ADV
ijtc-708	18	25	182	182	NUM
ijtc-708	18	26	|	|	ADV
ijtc-708	18	27	ilomata	ilomata	VERB
ijtc-708	18	28	international	international	ADJ
ijtc-708	18	29	journal	journal	NOUN
ijtc-708	18	30	of	of	ADP
ijtc-708	18	31	tax	tax	PROPN
ijtc-708	18	32	&	&	CCONJ
ijtc-708	18	33	accounting	accounting	PROPN
ijtc-708	18	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	18	35	financial	financial	ADJ
ijtc-708	18	36	reports	report	NOUN
ijtc-708	18	37	are	be	AUX
ijtc-708	18	38	generated	generate	VERB
ijtc-708	18	39	as	as	ADP
ijtc-708	18	40	a	a	DET
ijtc-708	18	41	result	result	NOUN
ijtc-708	18	42	of	of	ADP
ijtc-708	18	43	the	the	DET
ijtc-708	18	44	accounting	accounting	NOUN
ijtc-708	18	45	process	process	NOUN
ijtc-708	18	46	and	and	CCONJ
ijtc-708	18	47	serve	serve	VERB
ijtc-708	18	48	as	as	ADP
ijtc-708	18	49	a	a	DET
ijtc-708	18	50	valuable	valuable	ADJ
ijtc-708	18	51	tool	tool	NOUN
ijtc-708	18	52	for	for	ADP
ijtc-708	18	53	communicating	communicate	VERB
ijtc-708	18	54	a	a	DET
ijtc-708	18	55	company	company	NOUN
ijtc-708	18	56	's	's	PART
ijtc-708	18	57	financial	financial	ADJ
ijtc-708	18	58	data	datum	NOUN
ijtc-708	18	59	or	or	CCONJ
ijtc-708	18	60	activities	activity	NOUN
ijtc-708	18	61	to	to	ADP
ijtc-708	18	62	various	various	ADJ
ijtc-708	18	63	stakeholders	stakeholder	NOUN
ijtc-708	18	64	(	(	PUNCT
ijtc-708	18	65	ait	ait	X
ijtc-708	18	66	novatiani	novatiani	X
ijtc-708	18	67	et	et	PROPN
ijtc-708	18	68	al	al	PROPN
ijtc-708	18	69	.	.	PROPN
ijtc-708	18	70	,	,	PUNCT
ijtc-708	18	71	2022	2022	NUM
ijtc-708	18	72	)	)	PUNCT
ijtc-708	18	73	.	.	PUNCT
ijtc-708	19	1	these	these	DET
ijtc-708	19	2	stakeholders	stakeholder	NOUN
ijtc-708	19	3	are	be	AUX
ijtc-708	19	4	typically	typically	ADV
ijtc-708	19	5	divided	divide	VERB
ijtc-708	19	6	into	into	ADP
ijtc-708	19	7	two	two	NUM
ijtc-708	19	8	groups	group	NOUN
ijtc-708	19	9	:	:	PUNCT
ijtc-708	19	10	internal	internal	ADJ
ijtc-708	19	11	parties	party	NOUN
ijtc-708	19	12	(	(	PUNCT
ijtc-708	19	13	such	such	ADJ
ijtc-708	19	14	as	as	ADP
ijtc-708	19	15	management	management	NOUN
ijtc-708	19	16	and	and	CCONJ
ijtc-708	19	17	employees	employee	NOUN
ijtc-708	19	18	)	)	PUNCT
ijtc-708	19	19	and	and	CCONJ
ijtc-708	19	20	external	external	ADJ
ijtc-708	19	21	parties	party	NOUN
ijtc-708	19	22	(	(	PUNCT
ijtc-708	19	23	such	such	ADJ
ijtc-708	19	24	as	as	ADP
ijtc-708	19	25	shareholders	shareholder	NOUN
ijtc-708	19	26	,	,	PUNCT
ijtc-708	19	27	investors	investor	NOUN
ijtc-708	19	28	,	,	PUNCT
ijtc-708	19	29	creditors	creditor	NOUN
ijtc-708	19	30	,	,	PUNCT
ijtc-708	19	31	government	government	NOUN
ijtc-708	19	32	agencies	agency	NOUN
ijtc-708	19	33	,	,	PUNCT
ijtc-708	19	34	and	and	CCONJ
ijtc-708	19	35	the	the	DET
ijtc-708	19	36	broader	broad	ADJ
ijtc-708	19	37	community	community	NOUN
ijtc-708	19	38	)	)	PUNCT
ijtc-708	19	39	(	(	PUNCT
ijtc-708	19	40	al	al	PROPN
ijtc-708	19	41	sarrah	sarrah	PROPN
ijtc-708	19	42	et	et	PROPN
ijtc-708	19	43	al	al	PROPN
ijtc-708	19	44	.	.	PROPN
ijtc-708	19	45	,	,	PUNCT
ijtc-708	19	46	2020	2020	NUM
ijtc-708	19	47	;	;	PUNCT
ijtc-708	20	1	alblooshi	alblooshi	PROPN
ijtc-708	20	2	et	et	PROPN
ijtc-708	20	3	al	al	PROPN
ijtc-708	20	4	.	.	PROPN
ijtc-708	20	5	,	,	PUNCT
ijtc-708	20	6	2022	2022	NUM
ijtc-708	20	7	;	;	PUNCT
ijtc-708	20	8	brünahl	brünahl	PROPN
ijtc-708	20	9	et	et	PROPN
ijtc-708	20	10	al	al	PROPN
ijtc-708	20	11	.	.	PROPN
ijtc-708	20	12	,	,	PUNCT
ijtc-708	20	13	2022	2022	NUM
ijtc-708	20	14	;	;	PUNCT
ijtc-708	20	15	mubushar	mubushar	PROPN
ijtc-708	20	16	et	et	PROPN
ijtc-708	20	17	al	al	PROPN
ijtc-708	20	18	.	.	PROPN
ijtc-708	20	19	,	,	PUNCT
ijtc-708	20	20	2021	2021	NUM
ijtc-708	20	21	)	)	PUNCT
ijtc-708	20	22	.	.	PUNCT
ijtc-708	21	1	ultimately	ultimately	ADV
ijtc-708	21	2	,	,	PUNCT
ijtc-708	21	3	financial	financial	ADJ
ijtc-708	21	4	statements	statement	NOUN
ijtc-708	21	5	serve	serve	VERB
ijtc-708	21	6	as	as	ADP
ijtc-708	21	7	a	a	DET
ijtc-708	21	8	vital	vital	ADJ
ijtc-708	21	9	means	mean	NOUN
ijtc-708	21	10	of	of	ADP
ijtc-708	21	11	connecting	connect	VERB
ijtc-708	21	12	companies	company	NOUN
ijtc-708	21	13	with	with	ADP
ijtc-708	21	14	their	their	PRON
ijtc-708	21	15	stakeholders	stakeholder	NOUN
ijtc-708	21	16	,	,	PUNCT
ijtc-708	21	17	offering	offer	VERB
ijtc-708	21	18	a	a	DET
ijtc-708	21	19	clear	clear	ADJ
ijtc-708	21	20	view	view	NOUN
ijtc-708	21	21	of	of	ADP
ijtc-708	21	22	the	the	DET
ijtc-708	21	23	company	company	NOUN
ijtc-708	21	24	's	's	PART
ijtc-708	21	25	financial	financial	ADJ
ijtc-708	21	26	position	position	NOUN
ijtc-708	21	27	and	and	CCONJ
ijtc-708	21	28	overall	overall	ADJ
ijtc-708	21	29	performance	performance	NOUN
ijtc-708	21	30	(	(	PUNCT
ijtc-708	21	31	asyik	asyik	VERB
ijtc-708	21	32	et	et	PROPN
ijtc-708	21	33	al	al	PROPN
ijtc-708	21	34	.	.	PROPN
ijtc-708	21	35	,	,	PUNCT
ijtc-708	21	36	2022	2022	NUM
ijtc-708	21	37	;	;	PUNCT
ijtc-708	21	38	hanson	hanson	PROPN
ijtc-708	21	39	&	&	CCONJ
ijtc-708	21	40	olson	olson	PROPN
ijtc-708	21	41	,	,	PUNCT
ijtc-708	21	42	n.d	n.d	PROPN
ijtc-708	21	43	.	.	PROPN
ijtc-708	21	44	;	;	PUNCT
ijtc-708	21	45	hery	hery	NOUN
ijtc-708	21	46	,	,	PUNCT
ijtc-708	21	47	2016	2016	NUM
ijtc-708	21	48	;	;	PUNCT
ijtc-708	21	49	mishchenko	mishchenko	PROPN
ijtc-708	21	50	et	et	PROPN
ijtc-708	21	51	al	al	PROPN
ijtc-708	21	52	.	.	PROPN
ijtc-708	21	53	,	,	PUNCT
ijtc-708	21	54	2021	2021	NUM
ijtc-708	21	55	)	)	PUNCT
ijtc-708	21	56	.	.	PUNCT
ijtc-708	22	1	management	management	NOUN
ijtc-708	22	2	computes	compute	VERB
ijtc-708	22	3	the	the	DET
ijtc-708	22	4	company	company	NOUN
ijtc-708	22	5	's	's	PART
ijtc-708	22	6	profit	profit	NOUN
ijtc-708	22	7	annually	annually	ADV
ijtc-708	22	8	for	for	ADP
ijtc-708	22	9	two	two	NUM
ijtc-708	22	10	distinct	distinct	ADJ
ijtc-708	22	11	purposes	purpose	NOUN
ijtc-708	22	12	:	:	PUNCT
ijtc-708	22	13	financial	financial	ADJ
ijtc-708	22	14	reporting	reporting	NOUN
ijtc-708	22	15	based	base	VERB
ijtc-708	22	16	on	on	ADP
ijtc-708	22	17	generally	generally	ADV
ijtc-708	22	18	accepted	accept	VERB
ijtc-708	22	19	accounting	accounting	NOUN
ijtc-708	22	20	principles	principle	NOUN
ijtc-708	22	21	and	and	CCONJ
ijtc-708	22	22	tax	tax	NOUN
ijtc-708	22	23	reporting	reporting	NOUN
ijtc-708	22	24	based	base	VERB
ijtc-708	22	25	on	on	ADP
ijtc-708	22	26	tax	tax	NOUN
ijtc-708	22	27	regulations	regulation	NOUN
ijtc-708	22	28	to	to	PART
ijtc-708	22	29	ascertain	ascertain	VERB
ijtc-708	22	30	the	the	DET
ijtc-708	22	31	amount	amount	NOUN
ijtc-708	22	32	of	of	ADP
ijtc-708	22	33	taxable	taxable	ADJ
ijtc-708	22	34	income	income	NOUN
ijtc-708	22	35	or	or	CCONJ
ijtc-708	22	36	taxable	taxable	ADJ
ijtc-708	22	37	profit	profit	NOUN
ijtc-708	22	38	(	(	PUNCT
ijtc-708	22	39	duçi	duçi	PROPN
ijtc-708	22	40	,	,	PUNCT
ijtc-708	22	41	2021	2021	NUM
ijtc-708	22	42	;	;	PUNCT
ijtc-708	22	43	leoni	leoni	PROPN
ijtc-708	22	44	et	et	PROPN
ijtc-708	22	45	al	al	PROPN
ijtc-708	22	46	.	.	PROPN
ijtc-708	22	47	,	,	PUNCT
ijtc-708	22	48	2021	2021	NUM
ijtc-708	22	49	)	)	PUNCT
ijtc-708	22	50	.	.	PUNCT
ijtc-708	23	1	the	the	DET
ijtc-708	23	2	differences	difference	NOUN
ijtc-708	23	3	between	between	ADP
ijtc-708	23	4	profit	profit	NOUN
ijtc-708	23	5	after	after	ADP
ijtc-708	23	6	accounting	account	VERB
ijtc-708	23	7	(	(	PUNCT
ijtc-708	23	8	book	book	NOUN
ijtc-708	23	9	income	income	NOUN
ijtc-708	23	10	)	)	PUNCT
ijtc-708	23	11	and	and	CCONJ
ijtc-708	23	12	profit	profit	NOUN
ijtc-708	23	13	/	/	SYM
ijtc-708	23	14	income	income	NOUN
ijtc-708	23	15	after	after	ADP
ijtc-708	23	16	tax	tax	NOUN
ijtc-708	23	17	(	(	PUNCT
ijtc-708	23	18	taxable	taxable	ADJ
ijtc-708	23	19	income	income	NOUN
ijtc-708	23	20	)	)	PUNCT
ijtc-708	23	21	are	be	AUX
ijtc-708	23	22	known	know	VERB
ijtc-708	23	23	as	as	ADP
ijtc-708	23	24	book	book	NOUN
ijtc-708	23	25	tax	tax	NOUN
ijtc-708	23	26	differences	difference	NOUN
ijtc-708	23	27	.	.	PUNCT
ijtc-708	24	1	according	accord	VERB
ijtc-708	24	2	to	to	ADP
ijtc-708	24	3	(	(	PUNCT
ijtc-708	24	4	sulistyowati	sulistyowati	PROPN
ijtc-708	24	5	&	&	CCONJ
ijtc-708	24	6	hendrawati	hendrawati	PROPN
ijtc-708	24	7	,	,	PUNCT
ijtc-708	24	8	2020	2020	NUM
ijtc-708	24	9	)	)	PUNCT
ijtc-708	24	10	,	,	PUNCT
ijtc-708	24	11	this	this	DET
ijtc-708	24	12	differences	difference	NOUN
ijtc-708	24	13	arise	arise	VERB
ijtc-708	24	14	from	from	ADP
ijtc-708	24	15	variances	variance	NOUN
ijtc-708	24	16	between	between	ADP
ijtc-708	24	17	income	income	NOUN
ijtc-708	24	18	before	before	ADP
ijtc-708	24	19	tax	tax	NOUN
ijtc-708	24	20	and	and	CCONJ
ijtc-708	24	21	taxable	taxable	ADJ
ijtc-708	24	22	income	income	NOUN
ijtc-708	24	23	and	and	CCONJ
ijtc-708	24	24	can	can	AUX
ijtc-708	24	25	be	be	AUX
ijtc-708	24	26	categorized	categorize	VERB
ijtc-708	24	27	as	as	ADP
ijtc-708	24	28	permanent	permanent	ADJ
ijtc-708	24	29	differences	difference	NOUN
ijtc-708	24	30	and	and	CCONJ
ijtc-708	24	31	temporary	temporary	ADJ
ijtc-708	24	32	differences	difference	NOUN
ijtc-708	24	33	,	,	PUNCT
ijtc-708	24	34	also	also	ADV
ijtc-708	24	35	known	know	VERB
ijtc-708	24	36	as	as	ADP
ijtc-708	24	37	timing	time	VERB
ijtc-708	24	38	differences	difference	NOUN
ijtc-708	24	39	.	.	PUNCT
ijtc-708	25	1	this	this	DET
ijtc-708	25	2	behavior	behavior	NOUN
ijtc-708	25	3	is	be	AUX
ijtc-708	25	4	often	often	ADV
ijtc-708	25	5	observed	observe	VERB
ijtc-708	25	6	in	in	ADP
ijtc-708	25	7	companies	company	NOUN
ijtc-708	25	8	that	that	PRON
ijtc-708	25	9	try	try	VERB
ijtc-708	25	10	to	to	PART
ijtc-708	25	11	report	report	VERB
ijtc-708	25	12	high	high	ADJ
ijtc-708	25	13	book	book	NOUN
ijtc-708	25	14	profits	profit	NOUN
ijtc-708	25	15	to	to	PART
ijtc-708	25	16	satisfy	satisfy	VERB
ijtc-708	25	17	their	their	PRON
ijtc-708	25	18	shareholders	shareholder	NOUN
ijtc-708	25	19	,	,	PUNCT
ijtc-708	25	20	but	but	CCONJ
ijtc-708	25	21	at	at	ADP
ijtc-708	25	22	the	the	DET
ijtc-708	25	23	same	same	ADJ
ijtc-708	25	24	time	time	NOUN
ijtc-708	25	25	,	,	PUNCT
ijtc-708	25	26	implement	implement	VERB
ijtc-708	25	27	strategies	strategy	NOUN
ijtc-708	25	28	to	to	PART
ijtc-708	25	29	minimize	minimize	VERB
ijtc-708	25	30	their	their	PRON
ijtc-708	25	31	tax	tax	NOUN
ijtc-708	25	32	burden	burden	NOUN
ijtc-708	25	33	.	.	PUNCT
ijtc-708	26	1	(	(	PUNCT
ijtc-708	26	2	purwantini	purwantini	NOUN
ijtc-708	26	3	,	,	PUNCT
ijtc-708	26	4	2017	2017	NUM
ijtc-708	26	5	)	)	PUNCT
ijtc-708	26	6	.	.	PUNCT
ijtc-708	27	1	in	in	ADP
ijtc-708	27	2	commercial	commercial	ADJ
ijtc-708	27	3	accounting	accounting	NOUN
ijtc-708	27	4	,	,	PUNCT
ijtc-708	27	5	the	the	DET
ijtc-708	27	6	preparation	preparation	NOUN
ijtc-708	27	7	of	of	ADP
ijtc-708	27	8	commercial	commercial	ADJ
ijtc-708	27	9	financial	financial	ADJ
ijtc-708	27	10	statements	statement	NOUN
ijtc-708	27	11	is	be	AUX
ijtc-708	27	12	based	base	VERB
ijtc-708	27	13	on	on	ADP
ijtc-708	27	14	assumptions	assumption	NOUN
ijtc-708	27	15	(	(	PUNCT
ijtc-708	27	16	talha	talha	NOUN
ijtc-708	27	17	et	et	PROPN
ijtc-708	27	18	al	al	PROPN
ijtc-708	27	19	.	.	PROPN
ijtc-708	27	20	,	,	PUNCT
ijtc-708	27	21	2022	2022	NUM
ijtc-708	27	22	)	)	PUNCT
ijtc-708	27	23	.	.	PUNCT
ijtc-708	28	1	commercial	commercial	ADJ
ijtc-708	28	2	accounting	accounting	NOUN
ijtc-708	28	3	regarding	regard	VERB
ijtc-708	28	4	the	the	DET
ijtc-708	28	5	basic	basic	ADJ
ijtc-708	28	6	concept	concept	NOUN
ijtc-708	28	7	of	of	ADP
ijtc-708	28	8	an	an	DET
ijtc-708	28	9	entity	entity	NOUN
ijtc-708	28	10	so	so	SCONJ
ijtc-708	28	11	that	that	SCONJ
ijtc-708	28	12	it	it	PRON
ijtc-708	28	13	is	be	AUX
ijtc-708	28	14	clear	clear	ADJ
ijtc-708	28	15	which	which	DET
ijtc-708	28	16	unit	unit	NOUN
ijtc-708	28	17	of	of	ADP
ijtc-708	28	18	activity	activity	NOUN
ijtc-708	28	19	is	be	AUX
ijtc-708	28	20	the	the	DET
ijtc-708	28	21	objective	objective	NOUN
ijtc-708	28	22	of	of	ADP
ijtc-708	28	23	reporting	reporting	NOUN
ijtc-708	28	24	.	.	PUNCT
ijtc-708	29	1	the	the	DET
ijtc-708	29	2	tax	tax	NOUN
ijtc-708	29	3	regulations	regulation	NOUN
ijtc-708	29	4	contain	contain	VERB
ijtc-708	29	5	criteria	criterion	NOUN
ijtc-708	29	6	for	for	ADP
ijtc-708	29	7	measuring	measure	VERB
ijtc-708	29	8	and	and	CCONJ
ijtc-708	29	9	recognizing	recognize	VERB
ijtc-708	29	10	the	the	DET
ijtc-708	29	11	components	component	NOUN
ijtc-708	29	12	of	of	ADP
ijtc-708	29	13	financial	financial	ADJ
ijtc-708	29	14	statements	statement	NOUN
ijtc-708	29	15	.	.	PUNCT
ijtc-708	30	1	these	these	DET
ijtc-708	30	2	measurements	measurement	NOUN
ijtc-708	30	3	are	be	AUX
ijtc-708	30	4	not	not	PART
ijtc-708	30	5	always	always	ADV
ijtc-708	30	6	consistent	consistent	ADJ
ijtc-708	30	7	with	with	ADP
ijtc-708	30	8	commercial	commercial	ADJ
ijtc-708	30	9	accounting	accounting	NOUN
ijtc-708	30	10	principles	principle	NOUN
ijtc-708	30	11	,	,	PUNCT
ijtc-708	30	12	for	for	ADP
ijtc-708	30	13	reasons	reason	NOUN
ijtc-708	30	14	financial	financial	ADJ
ijtc-708	30	15	statements	statement	NOUN
ijtc-708	30	16	support	support	VERB
ijtc-708	30	17	the	the	DET
ijtc-708	30	18	case	case	NOUN
ijtc-708	30	19	for	for	ADP
ijtc-708	30	20	minimizing	minimize	VERB
ijtc-708	30	21	tax	tax	NOUN
ijtc-708	30	22	dilution	dilution	NOUN
ijtc-708	30	23	and	and	CCONJ
ijtc-708	30	24	creating	create	VERB
ijtc-708	30	25	incentives	incentive	NOUN
ijtc-708	30	26	to	to	PART
ijtc-708	30	27	switch	switch	VERB
ijtc-708	30	28	to	to	ADP
ijtc-708	30	29	other	other	ADJ
ijtc-708	30	30	forms	form	NOUN
ijtc-708	30	31	of	of	ADP
ijtc-708	30	32	investment	investment	NOUN
ijtc-708	30	33	.	.	PUNCT
ijtc-708	31	1	as	as	SCONJ
ijtc-708	31	2	per	per	ADP
ijtc-708	31	3	article	article	NOUN
ijtc-708	31	4	28	28	NUM
ijtc-708	31	5	of	of	ADP
ijtc-708	31	6	law	law	NOUN
ijtc-708	31	7	no	no	INTJ
ijtc-708	31	8	.	.	PROPN
ijtc-708	31	9	28	28	NUM
ijtc-708	31	10	of	of	ADP
ijtc-708	31	11	2007	2007	NUM
ijtc-708	31	12	regarding	regard	VERB
ijtc-708	31	13	general	general	ADJ
ijtc-708	31	14	provisions	provision	NOUN
ijtc-708	31	15	and	and	CCONJ
ijtc-708	31	16	tax	tax	NOUN
ijtc-708	31	17	procedures	procedure	NOUN
ijtc-708	31	18	,	,	PUNCT
ijtc-708	31	19	companies	company	NOUN
ijtc-708	31	20	are	be	AUX
ijtc-708	31	21	required	require	VERB
ijtc-708	31	22	to	to	PART
ijtc-708	31	23	maintain	maintain	VERB
ijtc-708	31	24	bookkeeping	bookkeeping	NOUN
ijtc-708	31	25	utilizing	utilize	VERB
ijtc-708	31	26	either	either	CCONJ
ijtc-708	31	27	the	the	DET
ijtc-708	31	28	accrual	accrual	ADJ
ijtc-708	31	29	or	or	CCONJ
ijtc-708	31	30	cash	cash	NOUN
ijtc-708	31	31	system	system	NOUN
ijtc-708	31	32	.	.	PUNCT
ijtc-708	32	1	in	in	ADP
ijtc-708	32	2	contrast	contrast	NOUN
ijtc-708	32	3	,	,	PUNCT
ijtc-708	32	4	the	the	DET
ijtc-708	32	5	financial	financial	ADJ
ijtc-708	32	6	accounting	accounting	NOUN
ijtc-708	32	7	standards	standard	NOUN
ijtc-708	32	8	guidelines	guideline	NOUN
ijtc-708	32	9	(	(	PUNCT
ijtc-708	32	10	psak	psak	NOUN
ijtc-708	32	11	)	)	PUNCT
ijtc-708	32	12	no	no	INTJ
ijtc-708	32	13	.	.	NOUN
ijtc-708	32	14	1	1	NUM
ijtc-708	32	15	paragraph	paragraph	NOUN
ijtc-708	32	16	24	24	NUM
ijtc-708	32	17	(	(	PUNCT
ijtc-708	32	18	revised	revise	VERB
ijtc-708	32	19	2013	2013	NUM
ijtc-708	32	20	)	)	PUNCT
ijtc-708	32	21	mandates	mandate	NOUN
ijtc-708	32	22	that	that	PRON
ijtc-708	32	23	companies	company	NOUN
ijtc-708	32	24	prepare	prepare	VERB
ijtc-708	32	25	their	their	PRON
ijtc-708	32	26	financial	financial	ADJ
ijtc-708	32	27	statements	statement	NOUN
ijtc-708	32	28	using	use	VERB
ijtc-708	32	29	the	the	DET
ijtc-708	32	30	accrual	accrual	ADJ
ijtc-708	32	31	basis	basis	NOUN
ijtc-708	32	32	,	,	PUNCT
ijtc-708	32	33	except	except	SCONJ
ijtc-708	32	34	for	for	ADP
ijtc-708	32	35	cash	cash	NOUN
ijtc-708	32	36	flow	flow	NOUN
ijtc-708	32	37	statements	statement	NOUN
ijtc-708	32	38	.	.	PUNCT
ijtc-708	33	1	the	the	DET
ijtc-708	33	2	use	use	NOUN
ijtc-708	33	3	of	of	ADP
ijtc-708	33	4	these	these	DET
ijtc-708	33	5	different	different	ADJ
ijtc-708	33	6	bases	basis	NOUN
ijtc-708	33	7	for	for	ADP
ijtc-708	33	8	preparing	prepare	VERB
ijtc-708	33	9	financial	financial	ADJ
ijtc-708	33	10	statements	statement	NOUN
ijtc-708	33	11	results	result	NOUN
ijtc-708	33	12	in	in	ADP
ijtc-708	33	13	varying	vary	VERB
ijtc-708	33	14	calculations	calculation	NOUN
ijtc-708	33	15	of	of	ADP
ijtc-708	33	16	the	the	DET
ijtc-708	33	17	profit	profit	NOUN
ijtc-708	33	18	or	or	CCONJ
ijtc-708	33	19	loss	loss	NOUN
ijtc-708	33	20	of	of	ADP
ijtc-708	33	21	an	an	DET
ijtc-708	33	22	entity	entity	NOUN
ijtc-708	33	23	.	.	PUNCT
ijtc-708	34	1	when	when	SCONJ
ijtc-708	34	2	it	it	PRON
ijtc-708	34	3	comes	come	VERB
ijtc-708	34	4	to	to	ADP
ijtc-708	34	5	temporary	temporary	ADJ
ijtc-708	34	6	and	and	CCONJ
ijtc-708	34	7	permanent	permanent	ADJ
ijtc-708	34	8	differences	difference	NOUN
ijtc-708	34	9	,	,	PUNCT
ijtc-708	34	10	financial	financial	ADJ
ijtc-708	34	11	statements	statement	NOUN
ijtc-708	34	12	need	need	VERB
ijtc-708	34	13	to	to	PART
ijtc-708	34	14	be	be	AUX
ijtc-708	34	15	adjusted	adjust	VERB
ijtc-708	34	16	before	before	SCONJ
ijtc-708	34	17	taxable	taxable	ADJ
ijtc-708	34	18	income	income	NOUN
ijtc-708	34	19	can	can	AUX
ijtc-708	34	20	be	be	AUX
ijtc-708	34	21	computed	compute	VERB
ijtc-708	34	22	(	(	PUNCT
ijtc-708	34	23	dudley	dudley	PROPN
ijtc-708	34	24	et	et	PROPN
ijtc-708	34	25	al	al	PROPN
ijtc-708	34	26	.	.	PROPN
ijtc-708	34	27	,	,	PUNCT
ijtc-708	34	28	2022	2022	NUM
ijtc-708	34	29	;	;	PUNCT
ijtc-708	34	30	gleißner	gleißner	X
ijtc-708	34	31	et	et	PROPN
ijtc-708	34	32	al	al	PROPN
ijtc-708	34	33	.	.	PROPN
ijtc-708	34	34	,	,	PUNCT
ijtc-708	34	35	2022	2022	NUM
ijtc-708	34	36	;	;	PUNCT
ijtc-708	34	37	mazur	mazur	PROPN
ijtc-708	34	38	et	et	PROPN
ijtc-708	34	39	al	al	PROPN
ijtc-708	34	40	.	.	PROPN
ijtc-708	34	41	,	,	PUNCT
ijtc-708	34	42	2021	2021	NUM
ijtc-708	34	43	;	;	PUNCT
ijtc-708	34	44	xie	xie	PROPN
ijtc-708	34	45	et	et	PROPN
ijtc-708	34	46	al	al	PROPN
ijtc-708	34	47	.	.	PROPN
ijtc-708	34	48	,	,	PUNCT
ijtc-708	34	49	2021	2021	NUM
ijtc-708	34	50	)	)	PUNCT
ijtc-708	34	51	.	.	PUNCT
ijtc-708	35	1	this	this	DET
ijtc-708	35	2	correction	correction	NOUN
ijtc-708	35	3	is	be	AUX
ijtc-708	35	4	known	know	VERB
ijtc-708	35	5	as	as	ADP
ijtc-708	35	6	a	a	DET
ijtc-708	35	7	fiscal	fiscal	ADJ
ijtc-708	35	8	correction	correction	NOUN
ijtc-708	35	9	,	,	PUNCT
ijtc-708	35	10	which	which	PRON
ijtc-708	35	11	comprises	comprise	VERB
ijtc-708	35	12	positive	positive	ADJ
ijtc-708	35	13	and	and	CCONJ
ijtc-708	35	14	negative	negative	ADJ
ijtc-708	35	15	corrections	correction	NOUN
ijtc-708	35	16	.	.	PUNCT
ijtc-708	36	1	a	a	DET
ijtc-708	36	2	positive	positive	ADJ
ijtc-708	36	3	correction	correction	NOUN
ijtc-708	36	4	increases	increase	VERB
ijtc-708	36	5	taxable	taxable	ADJ
ijtc-708	36	6	income	income	NOUN
ijtc-708	36	7	,	,	PUNCT
ijtc-708	36	8	which	which	PRON
ijtc-708	36	9	results	result	VERB
ijtc-708	36	10	in	in	ADP
ijtc-708	36	11	a	a	DET
ijtc-708	36	12	higher	high	ADJ
ijtc-708	36	13	amount	amount	NOUN
ijtc-708	36	14	of	of	ADP
ijtc-708	36	15	income	income	NOUN
ijtc-708	36	16	tax	tax	NOUN
ijtc-708	36	17	payable	payable	NOUN
ijtc-708	36	18	.	.	PUNCT
ijtc-708	37	1	conversely	conversely	ADV
ijtc-708	37	2	,	,	PUNCT
ijtc-708	37	3	a	a	DET
ijtc-708	37	4	negative	negative	ADJ
ijtc-708	37	5	correction	correction	NOUN
ijtc-708	37	6	decreases	decrease	VERB
ijtc-708	37	7	taxable	taxable	ADJ
ijtc-708	37	8	income	income	NOUN
ijtc-708	37	9	,	,	PUNCT
ijtc-708	37	10	which	which	PRON
ijtc-708	37	11	in	in	ADP
ijtc-708	37	12	turn	turn	NOUN
ijtc-708	37	13	leads	lead	VERB
ijtc-708	37	14	to	to	ADP
ijtc-708	37	15	a	a	DET
ijtc-708	37	16	lower	low	ADJ
ijtc-708	37	17	amount	amount	NOUN
ijtc-708	37	18	of	of	ADP
ijtc-708	37	19	income	income	NOUN
ijtc-708	37	20	tax	tax	NOUN
ijtc-708	37	21	payable	payable	NOUN
ijtc-708	37	22	.	.	PUNCT
ijtc-708	38	1	the	the	DET
ijtc-708	38	2	amount	amount	NOUN
ijtc-708	38	3	of	of	ADP
ijtc-708	38	4	income	income	NOUN
ijtc-708	38	5	tax	tax	NOUN
ijtc-708	38	6	paid	pay	VERB
ijtc-708	38	7	by	by	ADP
ijtc-708	38	8	a	a	DET
ijtc-708	38	9	company	company	NOUN
ijtc-708	38	10	affects	affect	VERB
ijtc-708	38	11	the	the	DET
ijtc-708	38	12	net	net	ADJ
ijtc-708	38	13	profit	profit	NOUN
ijtc-708	38	14	earned	earn	VERB
ijtc-708	38	15	by	by	ADP
ijtc-708	38	16	the	the	DET
ijtc-708	38	17	company.(waluyo	company.(waluyo	NOUN
ijtc-708	38	18	,	,	PUNCT
ijtc-708	38	19	2019	2019	NUM
ijtc-708	38	20	)	)	PUNCT
ijtc-708	38	21	.	.	PUNCT
ijtc-708	39	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	39	2	book	book	NOUN
ijtc-708	39	3	-	-	PUNCT
ijtc-708	39	4	tax	tax	NOUN
ijtc-708	39	5	differences	difference	NOUN
ijtc-708	39	6	and	and	CCONJ
ijtc-708	39	7	profit	profit	NOUN
ijtc-708	39	8	growth	growth	NOUN
ijtc-708	39	9	:	:	PUNCT
ijtc-708	39	10	evidence	evidence	NOUN
ijtc-708	39	11	from	from	ADP
ijtc-708	39	12	indonesia	indonesia	PROPN
ijtc-708	39	13	qolbiyah	qolbiyah	PROPN
ijtc-708	39	14	,	,	PUNCT
ijtc-708	39	15	alamsyahbana	alamsyahbana	PROPN
ijtc-708	39	16	,	,	PUNCT
ijtc-708	39	17	chartady	chartady	ADJ
ijtc-708	39	18	,	,	PUNCT
ijtc-708	39	19	armansyah	armansyah	ADJ
ijtc-708	39	20	,	,	PUNCT
ijtc-708	39	21	and	and	CCONJ
ijtc-708	39	22	welly	welly	ADV
ijtc-708	39	23	183	183	NUM
ijtc-708	39	24	|	|	ADV
ijtc-708	39	25	ilomata	ilomata	NOUN
ijtc-708	39	26	international	international	ADJ
ijtc-708	39	27	journal	journal	NOUN
ijtc-708	39	28	of	of	ADP
ijtc-708	39	29	tax	tax	PROPN
ijtc-708	39	30	&	&	CCONJ
ijtc-708	39	31	accounting	account	VERB
ijtc-708	39	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	39	33	table	table	NOUN
ijtc-708	39	34	1	1	NUM
ijtc-708	39	35	proportion	proportion	NOUN
ijtc-708	39	36	of	of	ADP
ijtc-708	39	37	profit	profit	NOUN
ijtc-708	39	38	growth	growth	NOUN
ijtc-708	39	39	in	in	ADP
ijtc-708	39	40	property	property	NOUN
ijtc-708	39	41	and	and	CCONJ
ijtc-708	39	42	real	real	ADJ
ijtc-708	39	43	estate	estate	NOUN
ijtc-708	39	44	firms	firm	NOUN
ijtc-708	39	45	in	in	ADP
ijtc-708	39	46	2018	2018	NUM
ijtc-708	39	47	-	-	SYM
ijtc-708	39	48	2021	2021	NUM
ijtc-708	39	49	company	company	NOUN
ijtc-708	39	50	code	code	NOUN
ijtc-708	39	51	year	year	NOUN
ijtc-708	39	52	profit	profit	NOUN
ijtc-708	39	53	growth	growth	NOUN
ijtc-708	39	54	duties	duty	NOUN
ijtc-708	39	55	2018	2018	NUM
ijtc-708	39	56	55.2	55.2	NUM
ijtc-708	39	57	%	%	NOUN
ijtc-708	39	58	2019	2019	NUM
ijtc-708	39	59	7.9	7.9	NUM
ijtc-708	39	60	%	%	NOUN
ijtc-708	39	61	2020	2020	NUM
ijtc-708	39	62	-44.7	-44.7	NOUN
ijtc-708	39	63	%	%	NOUN
ijtc-708	39	64	2021	2021	NUM
ijtc-708	39	65	7.2	7.2	NUM
ijtc-708	39	66	%	%	NOUN
ijtc-708	39	67	skrn	skrn	NOUN
ijtc-708	39	68	2018	2018	NUM
ijtc-708	39	69	5.9	5.9	NUM
ijtc-708	39	70	%	%	NOUN
ijtc-708	39	71	2019	2019	NUM
ijtc-708	39	72	27.2	27.2	NUM
ijtc-708	39	73	%	%	NOUN
ijtc-708	39	74	2020	2020	NUM
ijtc-708	39	75	-69.2	-69.2	NOUN
ijtc-708	40	1	%	%	NOUN
ijtc-708	40	2	2021	2021	NUM
ijtc-708	40	3	-49.6	-49.6	NOUN
ijtc-708	40	4	%	%	NOUN
ijtc-708	40	5	pwon	pwon	VERB
ijtc-708	40	6	2018	2018	NUM
ijtc-708	40	7	39.6	39.6	NUM
ijtc-708	40	8	%	%	NOUN
ijtc-708	40	9	2019	2019	NUM
ijtc-708	40	10	14.6	14.6	NUM
ijtc-708	40	11	%	%	NOUN
ijtc-708	40	12	2020	2020	NUM
ijtc-708	41	1	-65.4	-65.4	PROPN
ijtc-708	41	2	%	%	NOUN
ijtc-708	41	3	2021	2021	NUM
ijtc-708	41	4	38.5	38.5	NUM
ijtc-708	41	5	%	%	NOUN
ijtc-708	41	6	source	source	NOUN
ijtc-708	41	7	:	:	PUNCT
ijtc-708	41	8	www.idx.co.id	www.idx.co.id	PROPN
ijtc-708	41	9	table	table	NOUN
ijtc-708	41	10	1	1	NUM
ijtc-708	41	11	displays	display	NOUN
ijtc-708	41	12	proportion	proportion	NOUN
ijtc-708	41	13	of	of	ADP
ijtc-708	41	14	profit	profit	NOUN
ijtc-708	41	15	growth	growth	NOUN
ijtc-708	41	16	in	in	ADP
ijtc-708	41	17	property	property	NOUN
ijtc-708	41	18	and	and	CCONJ
ijtc-708	41	19	real	real	ADJ
ijtc-708	41	20	estate	estate	NOUN
ijtc-708	41	21	firms	firm	NOUN
ijtc-708	41	22	during	during	ADP
ijtc-708	41	23	the	the	DET
ijtc-708	41	24	period	period	NOUN
ijtc-708	41	25	of	of	ADP
ijtc-708	41	26	2018	2018	NUM
ijtc-708	41	27	-	-	SYM
ijtc-708	41	28	2021	2021	NUM
ijtc-708	41	29	.	.	PUNCT
ijtc-708	42	1	based	base	VERB
ijtc-708	42	2	on	on	ADP
ijtc-708	42	3	the	the	DET
ijtc-708	42	4	table	table	NOUN
ijtc-708	42	5	,	,	PUNCT
ijtc-708	42	6	it	it	PRON
ijtc-708	42	7	is	be	AUX
ijtc-708	42	8	evident	evident	ADJ
ijtc-708	42	9	that	that	SCONJ
ijtc-708	42	10	duti	duti	NOUN
ijtc-708	42	11	showed	show	VERB
ijtc-708	42	12	a	a	DET
ijtc-708	42	13	difference	difference	NOUN
ijtc-708	42	14	of	of	ADP
ijtc-708	42	15	55.2	55.2	NUM
ijtc-708	42	16	%	%	NOUN
ijtc-708	42	17	from	from	ADP
ijtc-708	42	18	the	the	DET
ijtc-708	42	19	preceding	precede	VERB
ijtc-708	42	20	year	year	NOUN
ijtc-708	42	21	in	in	ADP
ijtc-708	42	22	2018	2018	NUM
ijtc-708	42	23	.	.	PUNCT
ijtc-708	43	1	however	however	ADV
ijtc-708	43	2	,	,	PUNCT
ijtc-708	43	3	it	it	PRON
ijtc-708	43	4	declined	decline	VERB
ijtc-708	43	5	to	to	ADP
ijtc-708	43	6	7.9	7.9	NUM
ijtc-708	43	7	%	%	NOUN
ijtc-708	43	8	in	in	ADP
ijtc-708	43	9	2019	2019	NUM
ijtc-708	43	10	,	,	PUNCT
ijtc-708	43	11	and	and	CCONJ
ijtc-708	43	12	further	far	ADV
ijtc-708	43	13	decreased	decrease	VERB
ijtc-708	43	14	to	to	ADP
ijtc-708	43	15	-44.7	-44.7	PROPN
ijtc-708	43	16	%	%	NOUN
ijtc-708	43	17	in	in	ADP
ijtc-708	43	18	2020	2020	NUM
ijtc-708	43	19	,	,	PUNCT
ijtc-708	43	20	but	but	CCONJ
ijtc-708	43	21	then	then	ADV
ijtc-708	43	22	improved	improve	VERB
ijtc-708	43	23	to	to	ADP
ijtc-708	43	24	7.2	7.2	NUM
ijtc-708	43	25	%	%	NOUN
ijtc-708	43	26	in	in	ADP
ijtc-708	43	27	2021	2021	NUM
ijtc-708	43	28	.	.	PUNCT
ijtc-708	44	1	the	the	DET
ijtc-708	44	2	profit	profit	NOUN
ijtc-708	44	3	growth	growth	NOUN
ijtc-708	44	4	of	of	ADP
ijtc-708	44	5	duti	duti	NOUN
ijtc-708	44	6	has	have	AUX
ijtc-708	44	7	fluctuated	fluctuate	VERB
ijtc-708	44	8	from	from	ADP
ijtc-708	44	9	year	year	NOUN
ijtc-708	44	10	to	to	ADP
ijtc-708	44	11	year	year	NOUN
ijtc-708	44	12	,	,	PUNCT
ijtc-708	44	13	indicating	indicate	VERB
ijtc-708	44	14	an	an	DET
ijtc-708	44	15	unstable	unstable	ADJ
ijtc-708	44	16	capital	capital	NOUN
ijtc-708	44	17	structure	structure	NOUN
ijtc-708	44	18	in	in	ADP
ijtc-708	44	19	this	this	DET
ijtc-708	44	20	company	company	NOUN
ijtc-708	44	21	.	.	PUNCT
ijtc-708	45	1	for	for	ADP
ijtc-708	45	2	skrn	skrn	ADJ
ijtc-708	45	3	companies	company	NOUN
ijtc-708	45	4	it	it	PRON
ijtc-708	45	5	was	be	AUX
ijtc-708	45	6	5.9	5.9	NUM
ijtc-708	45	7	%	%	NOUN
ijtc-708	45	8	in	in	ADP
ijtc-708	45	9	2018	2018	NUM
ijtc-708	45	10	,	,	PUNCT
ijtc-708	45	11	rising	rise	VERB
ijtc-708	45	12	to	to	ADP
ijtc-708	45	13	27.2	27.2	NUM
ijtc-708	45	14	%	%	NOUN
ijtc-708	45	15	in	in	ADP
ijtc-708	45	16	2019	2019	NUM
ijtc-708	45	17	,	,	PUNCT
ijtc-708	45	18	then	then	ADV
ijtc-708	45	19	in	in	ADP
ijtc-708	45	20	2020	2020	NUM
ijtc-708	45	21	there	there	PRON
ijtc-708	45	22	was	be	VERB
ijtc-708	45	23	a	a	DET
ijtc-708	45	24	decrease	decrease	NOUN
ijtc-708	45	25	of	of	ADP
ijtc-708	45	26	-69.2	-69.2	NOUN
ijtc-708	46	1	%	%	NOUN
ijtc-708	46	2	,	,	PUNCT
ijtc-708	46	3	then	then	ADV
ijtc-708	46	4	in	in	ADP
ijtc-708	46	5	2021	2021	NUM
ijtc-708	46	6	it	it	PRON
ijtc-708	46	7	was	be	AUX
ijtc-708	46	8	-49.6	-49.6	NOUN
ijtc-708	46	9	%	%	NOUN
ijtc-708	46	10	.	.	PUNCT
ijtc-708	47	1	this	this	PRON
ijtc-708	47	2	indicates	indicate	VERB
ijtc-708	47	3	that	that	SCONJ
ijtc-708	47	4	profit	profit	NOUN
ijtc-708	47	5	growth	growth	NOUN
ijtc-708	47	6	on	on	ADP
ijtc-708	47	7	skrn	skrn	NOUN
ijtc-708	47	8	has	have	AUX
ijtc-708	47	9	fluctuated	fluctuate	VERB
ijtc-708	47	10	quite	quite	DET
ijtc-708	47	11	a	a	DET
ijtc-708	47	12	lot	lot	NOUN
ijtc-708	47	13	,	,	PUNCT
ijtc-708	47	14	so	so	SCONJ
ijtc-708	47	15	it	it	PRON
ijtc-708	47	16	is	be	AUX
ijtc-708	47	17	necessary	necessary	ADJ
ijtc-708	47	18	to	to	PART
ijtc-708	47	19	further	far	ADV
ijtc-708	47	20	examine	examine	VERB
ijtc-708	47	21	what	what	PRON
ijtc-708	47	22	factors	factor	NOUN
ijtc-708	47	23	influence	influence	VERB
ijtc-708	47	24	it	it	PRON
ijtc-708	47	25	.	.	PUNCT
ijtc-708	48	1	then	then	ADV
ijtc-708	48	2	the	the	DET
ijtc-708	48	3	pwon	pwon	ADJ
ijtc-708	48	4	company	company	NOUN
ijtc-708	48	5	in	in	ADP
ijtc-708	48	6	2018	2018	NUM
ijtc-708	48	7	experienced	experience	VERB
ijtc-708	48	8	an	an	DET
ijtc-708	48	9	increase	increase	NOUN
ijtc-708	48	10	of	of	ADP
ijtc-708	48	11	39.6	39.6	NUM
ijtc-708	48	12	%	%	NOUN
ijtc-708	48	13	,	,	PUNCT
ijtc-708	48	14	in	in	ADP
ijtc-708	48	15	2019	2019	NUM
ijtc-708	48	16	there	there	PRON
ijtc-708	48	17	was	be	VERB
ijtc-708	48	18	a	a	DET
ijtc-708	48	19	decrease	decrease	NOUN
ijtc-708	48	20	of	of	ADP
ijtc-708	48	21	14.6	14.6	NUM
ijtc-708	48	22	%	%	NOUN
ijtc-708	48	23	,	,	PUNCT
ijtc-708	48	24	then	then	ADV
ijtc-708	48	25	in	in	ADP
ijtc-708	48	26	2020	2020	NUM
ijtc-708	48	27	it	it	PRON
ijtc-708	48	28	decreased	decrease	VERB
ijtc-708	48	29	to	to	ADP
ijtc-708	48	30	-65.4	-65.4	PROPN
ijtc-708	48	31	%	%	NOUN
ijtc-708	48	32	,	,	PUNCT
ijtc-708	48	33	and	and	CCONJ
ijtc-708	48	34	in	in	ADP
ijtc-708	48	35	the	the	DET
ijtc-708	48	36	final	final	ADJ
ijtc-708	48	37	year	year	NOUN
ijtc-708	48	38	2021	2021	NUM
ijtc-708	48	39	it	it	PRON
ijtc-708	48	40	experienced	experience	VERB
ijtc-708	48	41	an	an	DET
ijtc-708	48	42	increase	increase	NOUN
ijtc-708	48	43	of	of	ADP
ijtc-708	48	44	38.5	38.5	NUM
ijtc-708	48	45	%	%	NOUN
ijtc-708	48	46	.	.	PUNCT
ijtc-708	49	1	the	the	DET
ijtc-708	49	2	fluctuation	fluctuation	NOUN
ijtc-708	49	3	of	of	ADP
ijtc-708	49	4	a	a	DET
ijtc-708	49	5	company	company	NOUN
ijtc-708	49	6	's	's	PART
ijtc-708	49	7	profit	profit	NOUN
ijtc-708	49	8	is	be	AUX
ijtc-708	49	9	directly	directly	ADV
ijtc-708	49	10	linked	link	VERB
ijtc-708	49	11	to	to	ADP
ijtc-708	49	12	its	its	PRON
ijtc-708	49	13	tax	tax	NOUN
ijtc-708	49	14	burden	burden	NOUN
ijtc-708	49	15	.	.	PUNCT
ijtc-708	50	1	companies	company	NOUN
ijtc-708	50	2	strive	strive	VERB
ijtc-708	50	3	for	for	ADP
ijtc-708	50	4	minimal	minimal	ADJ
ijtc-708	50	5	tax	tax	NOUN
ijtc-708	50	6	payments	payment	NOUN
ijtc-708	50	7	to	to	PART
ijtc-708	50	8	maximize	maximize	VERB
ijtc-708	50	9	their	their	PRON
ijtc-708	50	10	net	net	ADJ
ijtc-708	50	11	profit	profit	NOUN
ijtc-708	50	12	.	.	PUNCT
ijtc-708	51	1	however	however	ADV
ijtc-708	51	2	,	,	PUNCT
ijtc-708	51	3	there	there	PRON
ijtc-708	51	4	are	be	VERB
ijtc-708	51	5	various	various	ADJ
ijtc-708	51	6	factors	factor	NOUN
ijtc-708	51	7	that	that	PRON
ijtc-708	51	8	can	can	AUX
ijtc-708	51	9	influence	influence	VERB
ijtc-708	51	10	the	the	DET
ijtc-708	51	11	fluctuation	fluctuation	NOUN
ijtc-708	51	12	of	of	ADP
ijtc-708	51	13	profit	profit	NOUN
ijtc-708	51	14	,	,	PUNCT
ijtc-708	51	15	including	include	VERB
ijtc-708	51	16	differences	difference	NOUN
ijtc-708	51	17	between	between	ADP
ijtc-708	51	18	accounting	accounting	NOUN
ijtc-708	51	19	and	and	CCONJ
ijtc-708	51	20	tax	tax	NOUN
ijtc-708	51	21	profits	profit	NOUN
ijtc-708	51	22	,	,	PUNCT
ijtc-708	51	23	which	which	PRON
ijtc-708	51	24	can	can	AUX
ijtc-708	51	25	be	be	AUX
ijtc-708	51	26	either	either	CCONJ
ijtc-708	51	27	permanent	permanent	ADJ
ijtc-708	51	28	or	or	CCONJ
ijtc-708	51	29	temporary	temporary	ADJ
ijtc-708	51	30	in	in	ADP
ijtc-708	51	31	nature	nature	NOUN
ijtc-708	51	32	.	.	PUNCT
ijtc-708	52	1	prior	prior	ADJ
ijtc-708	52	2	studies	study	NOUN
ijtc-708	52	3	suggest	suggest	VERB
ijtc-708	52	4	that	that	SCONJ
ijtc-708	52	5	a	a	DET
ijtc-708	52	6	company	company	NOUN
ijtc-708	52	7	's	's	PART
ijtc-708	52	8	profit	profit	NOUN
ijtc-708	52	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	52	10	book	book	NOUN
ijtc-708	52	11	-	-	PUNCT
ijtc-708	52	12	tax	tax	NOUN
ijtc-708	52	13	differences	difference	NOUN
ijtc-708	52	14	and	and	CCONJ
ijtc-708	52	15	profit	profit	NOUN
ijtc-708	52	16	growth	growth	NOUN
ijtc-708	52	17	:	:	PUNCT
ijtc-708	52	18	evidence	evidence	NOUN
ijtc-708	52	19	from	from	ADP
ijtc-708	52	20	indonesia	indonesia	PROPN
ijtc-708	52	21	qolbiyah	qolbiyah	PROPN
ijtc-708	52	22	,	,	PUNCT
ijtc-708	52	23	alamsyahbana	alamsyahbana	PROPN
ijtc-708	52	24	,	,	PUNCT
ijtc-708	52	25	chartady	chartady	ADJ
ijtc-708	52	26	,	,	PUNCT
ijtc-708	52	27	armansyah	armansyah	ADJ
ijtc-708	52	28	,	,	PUNCT
ijtc-708	52	29	and	and	CCONJ
ijtc-708	52	30	welly	welly	ADV
ijtc-708	52	31	184	184	NUM
ijtc-708	52	32	|	|	ADV
ijtc-708	52	33	ilomata	ilomata	PROPN
ijtc-708	52	34	international	international	ADJ
ijtc-708	52	35	journal	journal	NOUN
ijtc-708	52	36	of	of	ADP
ijtc-708	52	37	tax	tax	PROPN
ijtc-708	52	38	&	&	CCONJ
ijtc-708	52	39	accounting	account	VERB
ijtc-708	52	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-708	52	41	growth	growth	NOUN
ijtc-708	52	42	is	be	AUX
ijtc-708	52	43	positively	positively	ADV
ijtc-708	52	44	correlated	correlate	VERB
ijtc-708	52	45	with	with	ADP
ijtc-708	52	46	the	the	DET
ijtc-708	52	47	extent	extent	NOUN
ijtc-708	52	48	of	of	ADP
ijtc-708	52	49	its	its	PRON
ijtc-708	52	50	permanent	permanent	ADJ
ijtc-708	52	51	and	and	CCONJ
ijtc-708	52	52	temporary	temporary	ADJ
ijtc-708	52	53	differences	difference	NOUN
ijtc-708	52	54	(	(	PUNCT
ijtc-708	52	55	wahab	wahab	PROPN
ijtc-708	52	56	&	&	CCONJ
ijtc-708	52	57	holland	holland	PROPN
ijtc-708	52	58	,	,	PUNCT
ijtc-708	52	59	2014	2014	NUM
ijtc-708	52	60	)	)	PUNCT
ijtc-708	52	61	.	.	PUNCT
ijtc-708	53	1	in	in	ADP
ijtc-708	53	2	a	a	DET
ijtc-708	53	3	study	study	NOUN
ijtc-708	53	4	conducted	conduct	VERB
ijtc-708	53	5	by	by	ADP
ijtc-708	53	6	(	(	PUNCT
ijtc-708	53	7	windarti	windarti	PROPN
ijtc-708	53	8	&	&	CCONJ
ijtc-708	53	9	sulistiani	sulistiani	PROPN
ijtc-708	53	10	,	,	PUNCT
ijtc-708	53	11	2015	2015	NUM
ijtc-708	53	12	)	)	PUNCT
ijtc-708	53	13	,	,	PUNCT
ijtc-708	53	14	they	they	PRON
ijtc-708	53	15	examined	examine	VERB
ijtc-708	53	16	the	the	DET
ijtc-708	53	17	relationship	relationship	NOUN
ijtc-708	53	18	between	between	ADP
ijtc-708	53	19	book	book	NOUN
ijtc-708	53	20	tax	tax	NOUN
ijtc-708	53	21	differences	difference	NOUN
ijtc-708	53	22	and	and	CCONJ
ijtc-708	53	23	cash	cash	NOUN
ijtc-708	53	24	flow	flow	NOUN
ijtc-708	53	25	on	on	ADP
ijtc-708	53	26	profit	profit	NOUN
ijtc-708	53	27	growth	growth	NOUN
ijtc-708	53	28	.	.	PUNCT
ijtc-708	54	1	they	they	PRON
ijtc-708	54	2	discovered	discover	VERB
ijtc-708	54	3	that	that	SCONJ
ijtc-708	54	4	permanent	permanent	ADJ
ijtc-708	54	5	differences	difference	NOUN
ijtc-708	54	6	resulting	result	VERB
ijtc-708	54	7	from	from	ADP
ijtc-708	54	8	book	book	NOUN
ijtc-708	54	9	tax	tax	NOUN
ijtc-708	54	10	differences	difference	NOUN
ijtc-708	54	11	have	have	VERB
ijtc-708	54	12	a	a	DET
ijtc-708	54	13	positive	positive	ADJ
ijtc-708	54	14	impact	impact	NOUN
ijtc-708	54	15	on	on	ADP
ijtc-708	54	16	a	a	DET
ijtc-708	54	17	company	company	NOUN
ijtc-708	54	18	's	's	PART
ijtc-708	54	19	profit	profit	NOUN
ijtc-708	54	20	growth	growth	NOUN
ijtc-708	54	21	.	.	PUNCT
ijtc-708	55	1	this	this	PRON
ijtc-708	55	2	means	mean	VERB
ijtc-708	55	3	that	that	SCONJ
ijtc-708	55	4	if	if	SCONJ
ijtc-708	55	5	the	the	DET
ijtc-708	55	6	permanent	permanent	ADJ
ijtc-708	55	7	difference	difference	NOUN
ijtc-708	55	8	increases	increase	NOUN
ijtc-708	55	9	,	,	PUNCT
ijtc-708	55	10	the	the	DET
ijtc-708	55	11	company	company	NOUN
ijtc-708	55	12	's	's	PART
ijtc-708	55	13	growth	growth	NOUN
ijtc-708	55	14	also	also	ADV
ijtc-708	55	15	increases	increase	VERB
ijtc-708	55	16	.	.	PUNCT
ijtc-708	56	1	in	in	ADP
ijtc-708	56	2	addition	addition	NOUN
ijtc-708	56	3	,	,	PUNCT
ijtc-708	56	4	temporary	temporary	ADJ
ijtc-708	56	5	differences	difference	NOUN
ijtc-708	56	6	resulting	result	VERB
ijtc-708	56	7	from	from	ADP
ijtc-708	56	8	book	book	NOUN
ijtc-708	56	9	tax	tax	NOUN
ijtc-708	56	10	differences	difference	NOUN
ijtc-708	56	11	also	also	ADV
ijtc-708	56	12	have	have	VERB
ijtc-708	56	13	a	a	DET
ijtc-708	56	14	positive	positive	ADJ
ijtc-708	56	15	effect	effect	NOUN
ijtc-708	56	16	on	on	ADP
ijtc-708	56	17	the	the	DET
ijtc-708	56	18	company	company	NOUN
ijtc-708	56	19	's	's	PART
ijtc-708	56	20	profit	profit	NOUN
ijtc-708	56	21	growth	growth	NOUN
ijtc-708	56	22	.	.	PUNCT
ijtc-708	57	1	this	this	PRON
ijtc-708	57	2	means	mean	VERB
ijtc-708	57	3	that	that	SCONJ
ijtc-708	57	4	if	if	SCONJ
ijtc-708	57	5	the	the	DET
ijtc-708	57	6	temporary	temporary	ADJ
ijtc-708	57	7	difference	difference	NOUN
ijtc-708	57	8	increases	increase	NOUN
ijtc-708	57	9	,	,	PUNCT
ijtc-708	57	10	the	the	DET
ijtc-708	57	11	company	company	NOUN
ijtc-708	57	12	's	's	PART
ijtc-708	57	13	growth	growth	NOUN
ijtc-708	57	14	also	also	ADV
ijtc-708	57	15	increases	increase	VERB
ijtc-708	57	16	.	.	PUNCT
ijtc-708	58	1	it	it	PRON
ijtc-708	58	2	is	be	AUX
ijtc-708	58	3	not	not	PART
ijtc-708	58	4	uncommon	uncommon	ADJ
ijtc-708	58	5	for	for	SCONJ
ijtc-708	58	6	different	different	ADJ
ijtc-708	58	7	research	research	NOUN
ijtc-708	58	8	studies	study	NOUN
ijtc-708	58	9	to	to	PART
ijtc-708	58	10	produce	produce	VERB
ijtc-708	58	11	conflicting	conflicting	ADJ
ijtc-708	58	12	results	result	NOUN
ijtc-708	58	13	or	or	CCONJ
ijtc-708	58	14	findings	finding	NOUN
ijtc-708	58	15	on	on	ADP
ijtc-708	58	16	a	a	DET
ijtc-708	58	17	particular	particular	ADJ
ijtc-708	58	18	topic	topic	NOUN
ijtc-708	58	19	.	.	PUNCT
ijtc-708	59	1	the	the	DET
ijtc-708	59	2	study	study	NOUN
ijtc-708	59	3	conducted	conduct	VERB
ijtc-708	59	4	by	by	ADP
ijtc-708	59	5	(	(	PUNCT
ijtc-708	59	6	sari	sari	PROPN
ijtc-708	59	7	&	&	CCONJ
ijtc-708	59	8	purwaningsih	purwaningsih	PROPN
ijtc-708	59	9	,	,	PUNCT
ijtc-708	59	10	2016	2016	NUM
ijtc-708	59	11	)	)	PUNCT
ijtc-708	59	12	found	find	VERB
ijtc-708	59	13	that	that	SCONJ
ijtc-708	59	14	permanent	permanent	ADJ
ijtc-708	59	15	differences	difference	NOUN
ijtc-708	59	16	had	have	VERB
ijtc-708	59	17	no	no	DET
ijtc-708	59	18	effect	effect	NOUN
ijtc-708	59	19	on	on	ADP
ijtc-708	59	20	profit	profit	NOUN
ijtc-708	59	21	growth	growth	NOUN
ijtc-708	59	22	,	,	PUNCT
ijtc-708	59	23	while	while	SCONJ
ijtc-708	59	24	temporary	temporary	ADJ
ijtc-708	59	25	differences	difference	NOUN
ijtc-708	59	26	had	have	VERB
ijtc-708	59	27	a	a	DET
ijtc-708	59	28	positive	positive	ADJ
ijtc-708	59	29	effect	effect	NOUN
ijtc-708	59	30	.	.	PUNCT
ijtc-708	60	1	this	this	PRON
ijtc-708	60	2	is	be	AUX
ijtc-708	60	3	different	different	ADJ
ijtc-708	60	4	from	from	ADP
ijtc-708	60	5	the	the	DET
ijtc-708	60	6	results	result	NOUN
ijtc-708	60	7	of	of	ADP
ijtc-708	60	8	(	(	PUNCT
ijtc-708	60	9	windarti	windarti	PROPN
ijtc-708	60	10	&	&	CCONJ
ijtc-708	60	11	sulistiani	sulistiani	PROPN
ijtc-708	60	12	,	,	PUNCT
ijtc-708	60	13	2015	2015	NUM
ijtc-708	60	14	)	)	PUNCT
ijtc-708	60	15	,	,	PUNCT
ijtc-708	60	16	which	which	PRON
ijtc-708	60	17	found	find	VERB
ijtc-708	60	18	that	that	SCONJ
ijtc-708	60	19	both	both	CCONJ
ijtc-708	60	20	permanent	permanent	ADJ
ijtc-708	60	21	and	and	CCONJ
ijtc-708	60	22	temporary	temporary	ADJ
ijtc-708	60	23	differences	difference	NOUN
ijtc-708	60	24	had	have	VERB
ijtc-708	60	25	a	a	DET
ijtc-708	60	26	positive	positive	ADJ
ijtc-708	60	27	effect	effect	NOUN
ijtc-708	60	28	on	on	ADP
ijtc-708	60	29	profit	profit	NOUN
ijtc-708	60	30	growth	growth	NOUN
ijtc-708	60	31	.	.	PUNCT
ijtc-708	61	1	it	it	PRON
ijtc-708	61	2	should	should	AUX
ijtc-708	61	3	be	be	AUX
ijtc-708	61	4	emphasized	emphasize	VERB
ijtc-708	61	5	that	that	SCONJ
ijtc-708	61	6	variations	variation	NOUN
ijtc-708	61	7	in	in	ADP
ijtc-708	61	8	research	research	NOUN
ijtc-708	61	9	outcomes	outcome	NOUN
ijtc-708	61	10	can	can	AUX
ijtc-708	61	11	be	be	AUX
ijtc-708	61	12	influenced	influence	VERB
ijtc-708	61	13	by	by	ADP
ijtc-708	61	14	various	various	ADJ
ijtc-708	61	15	factors	factor	NOUN
ijtc-708	61	16	,	,	PUNCT
ijtc-708	61	17	such	such	ADJ
ijtc-708	61	18	as	as	ADP
ijtc-708	61	19	the	the	DET
ijtc-708	61	20	size	size	NOUN
ijtc-708	61	21	of	of	ADP
ijtc-708	61	22	the	the	DET
ijtc-708	61	23	sample	sample	NOUN
ijtc-708	61	24	,	,	PUNCT
ijtc-708	61	25	research	research	NOUN
ijtc-708	61	26	approach	approach	NOUN
ijtc-708	61	27	,	,	PUNCT
ijtc-708	61	28	and	and	CCONJ
ijtc-708	61	29	data	datum	NOUN
ijtc-708	61	30	analysis	analysis	NOUN
ijtc-708	61	31	methods	method	NOUN
ijtc-708	61	32	.	.	PUNCT
ijtc-708	62	1	therefore	therefore	ADV
ijtc-708	62	2	,	,	PUNCT
ijtc-708	62	3	more	more	ADJ
ijtc-708	62	4	studies	study	NOUN
ijtc-708	62	5	are	be	AUX
ijtc-708	62	6	required	require	VERB
ijtc-708	62	7	to	to	PART
ijtc-708	62	8	reconcile	reconcile	VERB
ijtc-708	62	9	these	these	DET
ijtc-708	62	10	contradictory	contradictory	ADJ
ijtc-708	62	11	outcomes	outcome	NOUN
ijtc-708	62	12	and	and	CCONJ
ijtc-708	62	13	to	to	PART
ijtc-708	62	14	gain	gain	VERB
ijtc-708	62	15	a	a	DET
ijtc-708	62	16	deeper	deep	ADJ
ijtc-708	62	17	insight	insight	NOUN
ijtc-708	62	18	into	into	ADP
ijtc-708	62	19	the	the	DET
ijtc-708	62	20	correlation	correlation	NOUN
ijtc-708	62	21	between	between	ADP
ijtc-708	62	22	book	book	NOUN
ijtc-708	62	23	tax	tax	NOUN
ijtc-708	62	24	differences	difference	NOUN
ijtc-708	62	25	and	and	CCONJ
ijtc-708	62	26	profit	profit	NOUN
ijtc-708	62	27	growth	growth	NOUN
ijtc-708	62	28	.	.	PUNCT
ijtc-708	63	1	it	it	PRON
ijtc-708	63	2	is	be	AUX
ijtc-708	63	3	important	important	ADJ
ijtc-708	63	4	to	to	PART
ijtc-708	63	5	note	note	VERB
ijtc-708	63	6	that	that	SCONJ
ijtc-708	63	7	legal	legal	ADJ
ijtc-708	63	8	tax	tax	NOUN
ijtc-708	63	9	minimization	minimization	NOUN
ijtc-708	63	10	and	and	CCONJ
ijtc-708	63	11	tax	tax	NOUN
ijtc-708	63	12	evasion	evasion	NOUN
ijtc-708	63	13	are	be	AUX
ijtc-708	63	14	two	two	NUM
ijtc-708	63	15	different	different	ADJ
ijtc-708	63	16	things	thing	NOUN
ijtc-708	63	17	by	by	ADP
ijtc-708	63	18	(	(	PUNCT
ijtc-708	63	19	anesa	anesa	PROPN
ijtc-708	63	20	,	,	PUNCT
ijtc-708	63	21	gillespie	gillespie	PROPN
ijtc-708	63	22	,	,	PUNCT
ijtc-708	63	23	spee	spee	NOUN
ijtc-708	63	24	,	,	PUNCT
ijtc-708	63	25	&	&	CCONJ
ijtc-708	63	26	sadiq	sadiq	PROPN
ijtc-708	63	27	,	,	PUNCT
ijtc-708	63	28	2018	2018	NUM
ijtc-708	63	29	)	)	PUNCT
ijtc-708	63	30	.	.	PUNCT
ijtc-708	64	1	legal	legal	ADJ
ijtc-708	64	2	tax	tax	NOUN
ijtc-708	64	3	minimization	minimization	NOUN
ijtc-708	64	4	involves	involve	VERB
ijtc-708	64	5	taking	take	VERB
ijtc-708	64	6	advantage	advantage	NOUN
ijtc-708	64	7	of	of	ADP
ijtc-708	64	8	tax	tax	NOUN
ijtc-708	64	9	regulations	regulation	NOUN
ijtc-708	64	10	and	and	CCONJ
ijtc-708	64	11	incentives	incentive	NOUN
ijtc-708	64	12	provided	provide	VERB
ijtc-708	64	13	by	by	ADP
ijtc-708	64	14	the	the	DET
ijtc-708	64	15	government	government	NOUN
ijtc-708	64	16	to	to	PART
ijtc-708	64	17	reduce	reduce	VERB
ijtc-708	64	18	the	the	DET
ijtc-708	64	19	amount	amount	NOUN
ijtc-708	64	20	of	of	ADP
ijtc-708	64	21	taxes	taxis	NOUN
ijtc-708	64	22	paid	pay	VERB
ijtc-708	64	23	,	,	PUNCT
ijtc-708	64	24	while	while	SCONJ
ijtc-708	64	25	tax	tax	NOUN
ijtc-708	64	26	evasion	evasion	NOUN
ijtc-708	64	27	involves	involve	VERB
ijtc-708	64	28	illegal	illegal	ADJ
ijtc-708	64	29	actions	action	NOUN
ijtc-708	64	30	to	to	PART
ijtc-708	64	31	avoid	avoid	VERB
ijtc-708	64	32	paying	pay	VERB
ijtc-708	64	33	taxes	taxis	NOUN
ijtc-708	64	34	.	.	PUNCT
ijtc-708	65	1	legal	legal	ADJ
ijtc-708	65	2	tax	tax	NOUN
ijtc-708	65	3	minimization	minimization	NOUN
ijtc-708	65	4	practices	practice	NOUN
ijtc-708	65	5	should	should	AUX
ijtc-708	65	6	be	be	AUX
ijtc-708	65	7	ensured	ensure	VERB
ijtc-708	65	8	by	by	ADP
ijtc-708	65	9	companies	company	NOUN
ijtc-708	65	10	as	as	SCONJ
ijtc-708	65	11	tax	tax	NOUN
ijtc-708	65	12	evasion	evasion	NOUN
ijtc-708	65	13	can	can	AUX
ijtc-708	65	14	lead	lead	VERB
ijtc-708	65	15	to	to	ADP
ijtc-708	65	16	serious	serious	ADJ
ijtc-708	65	17	legal	legal	ADJ
ijtc-708	65	18	consequences	consequence	NOUN
ijtc-708	65	19	and	and	CCONJ
ijtc-708	65	20	damage	damage	VERB
ijtc-708	65	21	the	the	DET
ijtc-708	65	22	company	company	NOUN
ijtc-708	65	23	's	's	PART
ijtc-708	65	24	reputation	reputation	NOUN
ijtc-708	65	25	.	.	PUNCT
ijtc-708	66	1	furthermore	furthermore	ADV
ijtc-708	66	2	,	,	PUNCT
ijtc-708	66	3	it	it	PRON
ijtc-708	66	4	is	be	AUX
ijtc-708	66	5	also	also	ADV
ijtc-708	66	6	important	important	ADJ
ijtc-708	66	7	to	to	PART
ijtc-708	66	8	consider	consider	VERB
ijtc-708	66	9	other	other	ADJ
ijtc-708	66	10	factors	factor	NOUN
ijtc-708	66	11	that	that	PRON
ijtc-708	66	12	may	may	AUX
ijtc-708	66	13	affect	affect	VERB
ijtc-708	66	14	profit	profit	NOUN
ijtc-708	66	15	growth	growth	NOUN
ijtc-708	66	16	in	in	ADP
ijtc-708	66	17	property	property	NOUN
ijtc-708	66	18	and	and	CCONJ
ijtc-708	66	19	real	real	ADJ
ijtc-708	66	20	estate	estate	NOUN
ijtc-708	66	21	firms	firm	NOUN
ijtc-708	66	22	,	,	PUNCT
ijtc-708	66	23	such	such	ADJ
ijtc-708	66	24	as	as	ADP
ijtc-708	66	25	market	market	NOUN
ijtc-708	66	26	conditions	condition	NOUN
ijtc-708	66	27	,	,	PUNCT
ijtc-708	66	28	competition	competition	NOUN
ijtc-708	66	29	,	,	PUNCT
ijtc-708	66	30	management	management	NOUN
ijtc-708	66	31	strategies	strategy	NOUN
ijtc-708	66	32	,	,	PUNCT
ijtc-708	66	33	and	and	CCONJ
ijtc-708	66	34	financial	financial	ADJ
ijtc-708	66	35	performance	performance	NOUN
ijtc-708	66	36	.	.	PUNCT
ijtc-708	67	1	by	by	ADP
ijtc-708	67	2	analyzing	analyze	VERB
ijtc-708	67	3	these	these	DET
ijtc-708	67	4	factors	factor	NOUN
ijtc-708	67	5	,	,	PUNCT
ijtc-708	67	6	researchers	researcher	NOUN
ijtc-708	67	7	can	can	AUX
ijtc-708	67	8	gain	gain	VERB
ijtc-708	67	9	a	a	DET
ijtc-708	67	10	better	well	ADJ
ijtc-708	67	11	understanding	understanding	NOUN
ijtc-708	67	12	of	of	ADP
ijtc-708	67	13	the	the	DET
ijtc-708	67	14	overall	overall	ADJ
ijtc-708	67	15	performance	performance	NOUN
ijtc-708	67	16	of	of	ADP
ijtc-708	67	17	the	the	DET
ijtc-708	67	18	firms	firm	NOUN
ijtc-708	67	19	and	and	CCONJ
ijtc-708	67	20	identify	identify	VERB
ijtc-708	67	21	areas	area	NOUN
ijtc-708	67	22	for	for	ADP
ijtc-708	67	23	improvement	improvement	NOUN
ijtc-708	67	24	.	.	PUNCT
ijtc-708	68	1	property	property	NOUN
ijtc-708	68	2	and	and	CCONJ
ijtc-708	68	3	real	real	ADJ
ijtc-708	68	4	estate	estate	NOUN
ijtc-708	68	5	firms	firm	NOUN
ijtc-708	68	6	are	be	AUX
ijtc-708	68	7	a	a	DET
ijtc-708	68	8	type	type	NOUN
ijtc-708	68	9	of	of	ADP
ijtc-708	68	10	high	high	ADJ
ijtc-708	68	11	-	-	PUNCT
ijtc-708	68	12	risk	risk	NOUN
ijtc-708	68	13	company	company	NOUN
ijtc-708	68	14	that	that	PRON
ijtc-708	68	15	often	often	ADV
ijtc-708	68	16	seeks	seek	VERB
ijtc-708	68	17	to	to	PART
ijtc-708	68	18	maximize	maximize	VERB
ijtc-708	68	19	profits	profit	NOUN
ijtc-708	68	20	by	by	ADP
ijtc-708	68	21	legally	legally	ADV
ijtc-708	68	22	minimizing	minimize	VERB
ijtc-708	68	23	their	their	PRON
ijtc-708	68	24	tax	tax	NOUN
ijtc-708	68	25	burden	burden	NOUN
ijtc-708	68	26	.	.	PUNCT
ijtc-708	69	1	high	high	ADJ
ijtc-708	69	2	profit	profit	NOUN
ijtc-708	69	3	growth	growth	NOUN
ijtc-708	69	4	rates	rate	NOUN
ijtc-708	69	5	signal	signal	VERB
ijtc-708	69	6	positive	positive	ADJ
ijtc-708	69	7	performance	performance	NOUN
ijtc-708	69	8	and	and	CCONJ
ijtc-708	69	9	can	can	AUX
ijtc-708	69	10	lead	lead	VERB
ijtc-708	69	11	to	to	ADP
ijtc-708	69	12	increased	increase	VERB
ijtc-708	69	13	input	input	NOUN
ijtc-708	69	14	and	and	CCONJ
ijtc-708	69	15	output	output	NOUN
ijtc-708	69	16	for	for	ADP
ijtc-708	69	17	companies	company	NOUN
ijtc-708	69	18	.	.	PUNCT
ijtc-708	70	1	therefore	therefore	ADV
ijtc-708	70	2	,	,	PUNCT
ijtc-708	70	3	it	it	PRON
ijtc-708	70	4	is	be	AUX
ijtc-708	70	5	important	important	ADJ
ijtc-708	70	6	to	to	PART
ijtc-708	70	7	investigate	investigate	VERB
ijtc-708	70	8	the	the	DET
ijtc-708	70	9	factors	factor	NOUN
ijtc-708	70	10	that	that	PRON
ijtc-708	70	11	influence	influence	VERB
ijtc-708	70	12	profit	profit	NOUN
ijtc-708	70	13	growth	growth	NOUN
ijtc-708	70	14	in	in	ADP
ijtc-708	70	15	these	these	DET
ijtc-708	70	16	companies	company	NOUN
ijtc-708	70	17	,	,	PUNCT
ijtc-708	70	18	including	include	VERB
ijtc-708	70	19	permanent	permanent	ADJ
ijtc-708	70	20	differences	difference	NOUN
ijtc-708	70	21	and	and	CCONJ
ijtc-708	70	22	temporary	temporary	ADJ
ijtc-708	70	23	differences	difference	NOUN
ijtc-708	70	24	in	in	ADP
ijtc-708	70	25	book	book	NOUN
ijtc-708	70	26	-	-	PUNCT
ijtc-708	70	27	tax	tax	NOUN
ijtc-708	70	28	differences	difference	NOUN
ijtc-708	70	29	.	.	PUNCT
ijtc-708	71	1	by	by	ADP
ijtc-708	71	2	understanding	understand	VERB
ijtc-708	71	3	these	these	DET
ijtc-708	71	4	factors	factor	NOUN
ijtc-708	71	5	,	,	PUNCT
ijtc-708	71	6	researchers	researcher	NOUN
ijtc-708	71	7	can	can	AUX
ijtc-708	71	8	determine	determine	VERB
ijtc-708	71	9	the	the	DET
ijtc-708	71	10	level	level	NOUN
ijtc-708	71	11	of	of	ADP
ijtc-708	71	12	success	success	NOUN
ijtc-708	71	13	of	of	ADP
ijtc-708	71	14	the	the	DET
ijtc-708	71	15	companies	company	NOUN
ijtc-708	71	16	and	and	CCONJ
ijtc-708	71	17	identify	identify	VERB
ijtc-708	71	18	areas	area	NOUN
ijtc-708	71	19	for	for	ADP
ijtc-708	71	20	improvement	improvement	NOUN
ijtc-708	71	21	in	in	ADP
ijtc-708	71	22	achieving	achieve	VERB
ijtc-708	71	23	their	their	PRON
ijtc-708	71	24	operational	operational	ADJ
ijtc-708	71	25	goals	goal	NOUN
ijtc-708	71	26	.	.	PUNCT
ijtc-708	72	1	it	it	PRON
ijtc-708	72	2	is	be	AUX
ijtc-708	72	3	important	important	ADJ
ijtc-708	72	4	to	to	PART
ijtc-708	72	5	note	note	VERB
ijtc-708	72	6	that	that	SCONJ
ijtc-708	72	7	while	while	SCONJ
ijtc-708	72	8	legal	legal	ADJ
ijtc-708	72	9	tax	tax	NOUN
ijtc-708	72	10	minimization	minimization	NOUN
ijtc-708	72	11	is	be	AUX
ijtc-708	72	12	a	a	DET
ijtc-708	72	13	legitimate	legitimate	ADJ
ijtc-708	72	14	strategy	strategy	NOUN
ijtc-708	72	15	for	for	SCONJ
ijtc-708	72	16	companies	company	NOUN
ijtc-708	72	17	to	to	PART
ijtc-708	72	18	increase	increase	VERB
ijtc-708	72	19	profits	profit	NOUN
ijtc-708	72	20	,	,	PUNCT
ijtc-708	72	21	tax	tax	NOUN
ijtc-708	72	22	evasion	evasion	NOUN
ijtc-708	72	23	,	,	PUNCT
ijtc-708	72	24	which	which	PRON
ijtc-708	72	25	involves	involve	VERB
ijtc-708	72	26	intentionally	intentionally	ADV
ijtc-708	72	27	not	not	PART
ijtc-708	72	28	paying	pay	VERB
ijtc-708	72	29	taxes	taxis	NOUN
ijtc-708	72	30	owed	owe	VERB
ijtc-708	72	31	,	,	PUNCT
ijtc-708	72	32	is	be	AUX
ijtc-708	72	33	illegal	illegal	ADJ
ijtc-708	72	34	and	and	CCONJ
ijtc-708	72	35	can	can	AUX
ijtc-708	72	36	have	have	VERB
ijtc-708	72	37	serious	serious	ADJ
ijtc-708	72	38	consequences	consequence	NOUN
ijtc-708	72	39	for	for	ADP
ijtc-708	72	40	companies	company	NOUN
ijtc-708	72	41	.	.	PUNCT
ijtc-708	73	1	additionally	additionally	ADV
ijtc-708	73	2	,	,	PUNCT
ijtc-708	73	3	it	it	PRON
ijtc-708	73	4	is	be	AUX
ijtc-708	73	5	important	important	ADJ
ijtc-708	73	6	for	for	SCONJ
ijtc-708	73	7	companies	company	NOUN
ijtc-708	73	8	to	to	PART
ijtc-708	73	9	prioritize	prioritize	VERB
ijtc-708	73	10	ethical	ethical	ADJ
ijtc-708	73	11	and	and	CCONJ
ijtc-708	73	12	responsible	responsible	ADJ
ijtc-708	73	13	practices	practice	NOUN
ijtc-708	73	14	in	in	ADP
ijtc-708	73	15	all	all	DET
ijtc-708	73	16	aspects	aspect	NOUN
ijtc-708	73	17	of	of	ADP
ijtc-708	73	18	their	their	PRON
ijtc-708	73	19	operations	operation	NOUN
ijtc-708	73	20	,	,	PUNCT
ijtc-708	73	21	including	include	VERB
ijtc-708	73	22	tax	tax	NOUN
ijtc-708	73	23	practices	practice	NOUN
ijtc-708	73	24	.	.	PUNCT
ijtc-708	74	1	given	give	VERB
ijtc-708	74	2	the	the	DET
ijtc-708	74	3	information	information	NOUN
ijtc-708	74	4	provided	provide	VERB
ijtc-708	74	5	,	,	PUNCT
ijtc-708	74	6	the	the	DET
ijtc-708	74	7	researcher	researcher	NOUN
ijtc-708	74	8	conducted	conduct	VERB
ijtc-708	74	9	a	a	DET
ijtc-708	74	10	study	study	NOUN
ijtc-708	74	11	to	to	PART
ijtc-708	74	12	investigate	investigate	VERB
ijtc-708	74	13	the	the	DET
ijtc-708	74	14	impact	impact	NOUN
ijtc-708	74	15	of	of	ADP
ijtc-708	74	16	book	book	NOUN
ijtc-708	74	17	tax	tax	NOUN
ijtc-708	74	18	differences	difference	NOUN
ijtc-708	74	19	on	on	ADP
ijtc-708	74	20	profit	profit	NOUN
ijtc-708	74	21	growth	growth	NOUN
ijtc-708	74	22	and	and	CCONJ
ijtc-708	74	23	titled	title	VERB
ijtc-708	74	24	it	it	PRON
ijtc-708	74	25	"	"	PUNCT
ijtc-708	74	26	book	book	NOUN
ijtc-708	74	27	-	-	PUNCT
ijtc-708	74	28	tax	tax	NOUN
ijtc-708	74	29	differences	difference	NOUN
ijtc-708	74	30	and	and	CCONJ
ijtc-708	74	31	profit	profit	NOUN
ijtc-708	74	32	growth	growth	NOUN
ijtc-708	74	33	:	:	PUNCT
ijtc-708	74	34	evidence	evidence	NOUN
ijtc-708	74	35	from	from	ADP
ijtc-708	74	36	indonesia	indonesia	PROPN
ijtc-708	74	37	”	"	PUNCT
ijtc-708	74	38	.	.	PUNCT
ijtc-708	75	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	75	2	book	book	NOUN
ijtc-708	75	3	-	-	PUNCT
ijtc-708	75	4	tax	tax	NOUN
ijtc-708	75	5	differences	difference	NOUN
ijtc-708	75	6	and	and	CCONJ
ijtc-708	75	7	profit	profit	NOUN
ijtc-708	75	8	growth	growth	NOUN
ijtc-708	75	9	:	:	PUNCT
ijtc-708	75	10	evidence	evidence	NOUN
ijtc-708	75	11	from	from	ADP
ijtc-708	75	12	indonesia	indonesia	PROPN
ijtc-708	75	13	qolbiyah	qolbiyah	PROPN
ijtc-708	75	14	,	,	PUNCT
ijtc-708	75	15	alamsyahbana	alamsyahbana	PROPN
ijtc-708	75	16	,	,	PUNCT
ijtc-708	75	17	chartady	chartady	ADJ
ijtc-708	75	18	,	,	PUNCT
ijtc-708	75	19	armansyah	armansyah	ADJ
ijtc-708	75	20	,	,	PUNCT
ijtc-708	75	21	and	and	CCONJ
ijtc-708	75	22	welly	welly	ADV
ijtc-708	75	23	185	185	NUM
ijtc-708	75	24	|	|	ADV
ijtc-708	75	25	ilomata	ilomata	NOUN
ijtc-708	75	26	international	international	ADJ
ijtc-708	75	27	journal	journal	NOUN
ijtc-708	75	28	of	of	ADP
ijtc-708	75	29	tax	tax	PROPN
ijtc-708	75	30	&	&	CCONJ
ijtc-708	75	31	accounting	accounting	PROPN
ijtc-708	75	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	75	33	research	research	NOUN
ijtc-708	75	34	framework	framework	NOUN
ijtc-708	75	35	permanent	permanent	ADJ
ijtc-708	75	36	differences	difference	NOUN
ijtc-708	75	37	(	(	PUNCT
ijtc-708	75	38	x1	x1	ADJ
ijtc-708	75	39	)	)	PUNCT
ijtc-708	75	40	profit	profit	NOUN
ijtc-708	75	41	growth	growth	NOUN
ijtc-708	75	42	(	(	PUNCT
ijtc-708	75	43	y	y	NOUN
ijtc-708	75	44	)	)	PUNCT
ijtc-708	75	45	temporary	temporary	ADJ
ijtc-708	75	46	differences	difference	NOUN
ijtc-708	75	47	(	(	PUNCT
ijtc-708	75	48	x2	x2	X
ijtc-708	75	49	)	)	PUNCT
ijtc-708	75	50	the	the	DET
ijtc-708	75	51	research	research	NOUN
ijtc-708	75	52	framework	framework	NOUN
ijtc-708	75	53	puts	put	VERB
ijtc-708	75	54	forward	forward	ADP
ijtc-708	75	55	three	three	NUM
ijtc-708	75	56	hypotheses	hypothesis	NOUN
ijtc-708	75	57	for	for	ADP
ijtc-708	75	58	this	this	DET
ijtc-708	75	59	study	study	NOUN
ijtc-708	75	60	:	:	PUNCT
ijtc-708	75	61	h1	h1	PROPN
ijtc-708	75	62	:	:	PUNCT
ijtc-708	75	63	permanent	permanent	ADJ
ijtc-708	75	64	differences	difference	NOUN
ijtc-708	75	65	are	be	AUX
ijtc-708	75	66	expected	expect	VERB
ijtc-708	75	67	to	to	PART
ijtc-708	75	68	impact	impact	VERB
ijtc-708	75	69	the	the	DET
ijtc-708	75	70	growth	growth	NOUN
ijtc-708	75	71	of	of	ADP
ijtc-708	75	72	company	company	NOUN
ijtc-708	75	73	profits	profit	NOUN
ijtc-708	75	74	.	.	PUNCT
ijtc-708	76	1	h2	h2	NOUN
ijtc-708	76	2	:	:	PUNCT
ijtc-708	76	3	temporary	temporary	ADJ
ijtc-708	76	4	differences	difference	NOUN
ijtc-708	76	5	are	be	AUX
ijtc-708	76	6	expected	expect	VERB
ijtc-708	76	7	to	to	PART
ijtc-708	76	8	impact	impact	VERB
ijtc-708	76	9	the	the	DET
ijtc-708	76	10	growth	growth	NOUN
ijtc-708	76	11	of	of	ADP
ijtc-708	76	12	company	company	NOUN
ijtc-708	76	13	profits	profit	NOUN
ijtc-708	76	14	.	.	PUNCT
ijtc-708	77	1	h3	h3	NOUN
ijtc-708	77	2	:	:	PUNCT
ijtc-708	77	3	book	book	NOUN
ijtc-708	77	4	-	-	PUNCT
ijtc-708	77	5	tax	tax	NOUN
ijtc-708	77	6	differences	difference	NOUN
ijtc-708	77	7	are	be	AUX
ijtc-708	77	8	expected	expect	VERB
ijtc-708	77	9	to	to	PART
ijtc-708	77	10	impact	impact	VERB
ijtc-708	77	11	the	the	DET
ijtc-708	77	12	growth	growth	NOUN
ijtc-708	77	13	of	of	ADP
ijtc-708	77	14	company	company	NOUN
ijtc-708	77	15	profits	profit	NOUN
ijtc-708	77	16	.	.	PUNCT
ijtc-708	78	1	method	method	VERB
ijtc-708	78	2	the	the	DET
ijtc-708	78	3	approach	approach	NOUN
ijtc-708	78	4	used	use	VERB
ijtc-708	78	5	in	in	ADP
ijtc-708	78	6	this	this	DET
ijtc-708	78	7	research	research	NOUN
ijtc-708	78	8	is	be	AUX
ijtc-708	78	9	quantitative	quantitative	ADJ
ijtc-708	78	10	and	and	CCONJ
ijtc-708	78	11	used	use	VERB
ijtc-708	78	12	secondary	secondary	ADJ
ijtc-708	78	13	data	datum	NOUN
ijtc-708	78	14	,	,	PUNCT
ijtc-708	78	15	which	which	PRON
ijtc-708	78	16	refers	refer	VERB
ijtc-708	78	17	to	to	ADP
ijtc-708	78	18	information	information	NOUN
ijtc-708	78	19	that	that	PRON
ijtc-708	78	20	has	have	AUX
ijtc-708	78	21	already	already	ADV
ijtc-708	78	22	been	be	AUX
ijtc-708	78	23	collected	collect	VERB
ijtc-708	78	24	from	from	ADP
ijtc-708	78	25	existing	exist	VERB
ijtc-708	78	26	sources	source	NOUN
ijtc-708	78	27	.	.	PUNCT
ijtc-708	79	1	as	as	SCONJ
ijtc-708	79	2	mentioned	mention	VERB
ijtc-708	79	3	by	by	ADP
ijtc-708	79	4	(	(	PUNCT
ijtc-708	79	5	sugiyono	sugiyono	X
ijtc-708	79	6	,	,	PUNCT
ijtc-708	79	7	2017	2017	NUM
ijtc-708	79	8	)	)	PUNCT
ijtc-708	79	9	,	,	PUNCT
ijtc-708	79	10	secondary	secondary	ADJ
ijtc-708	79	11	data	datum	NOUN
ijtc-708	79	12	sources	source	NOUN
ijtc-708	79	13	do	do	AUX
ijtc-708	79	14	not	not	PART
ijtc-708	79	15	provide	provide	VERB
ijtc-708	79	16	data	datum	NOUN
ijtc-708	79	17	directly	directly	ADV
ijtc-708	79	18	to	to	ADP
ijtc-708	79	19	data	data	NOUN
ijtc-708	79	20	collectors	collector	NOUN
ijtc-708	79	21	.	.	PUNCT
ijtc-708	80	1	the	the	DET
ijtc-708	80	2	financial	financial	ADJ
ijtc-708	80	3	data	datum	NOUN
ijtc-708	80	4	utilized	utilize	VERB
ijtc-708	80	5	in	in	ADP
ijtc-708	80	6	this	this	DET
ijtc-708	80	7	study	study	NOUN
ijtc-708	80	8	was	be	AUX
ijtc-708	80	9	sourced	source	VERB
ijtc-708	80	10	from	from	ADP
ijtc-708	80	11	audited	audit	VERB
ijtc-708	80	12	financial	financial	ADJ
ijtc-708	80	13	reports	report	NOUN
ijtc-708	80	14	of	of	ADP
ijtc-708	80	15	property	property	NOUN
ijtc-708	80	16	and	and	CCONJ
ijtc-708	80	17	real	real	ADJ
ijtc-708	80	18	estate	estate	NOUN
ijtc-708	80	19	subsector	subsector	NOUN
ijtc-708	80	20	firms	firm	NOUN
ijtc-708	80	21	listed	list	VERB
ijtc-708	80	22	on	on	ADP
ijtc-708	80	23	the	the	DET
ijtc-708	80	24	indonesia	indonesia	PROPN
ijtc-708	80	25	stock	stock	PROPN
ijtc-708	80	26	exchange	exchange	PROPN
ijtc-708	80	27	.	.	PUNCT
ijtc-708	81	1	the	the	DET
ijtc-708	81	2	data	data	NOUN
ijtc-708	81	3	pertains	pertain	VERB
ijtc-708	81	4	to	to	ADP
ijtc-708	81	5	the	the	DET
ijtc-708	81	6	years	year	NOUN
ijtc-708	81	7	2018	2018	NUM
ijtc-708	81	8	to	to	ADP
ijtc-708	81	9	2021	2021	NUM
ijtc-708	81	10	and	and	CCONJ
ijtc-708	81	11	was	be	AUX
ijtc-708	81	12	obtained	obtain	VERB
ijtc-708	81	13	from	from	ADP
ijtc-708	81	14	www.idx.co.id	www.idx.co.id	PROPN
ijtc-708	81	15	.	.	PUNCT
ijtc-708	82	1	the	the	DET
ijtc-708	82	2	data	datum	NOUN
ijtc-708	82	3	was	be	AUX
ijtc-708	82	4	processed	process	VERB
ijtc-708	82	5	using	use	VERB
ijtc-708	82	6	electronic	electronic	ADJ
ijtc-708	82	7	facilities	facility	NOUN
ijtc-708	82	8	,	,	PUNCT
ijtc-708	82	9	specifically	specifically	ADV
ijtc-708	82	10	spss	spss	ADJ
ijtc-708	82	11	,	,	PUNCT
ijtc-708	82	12	to	to	PART
ijtc-708	82	13	simplify	simplify	VERB
ijtc-708	82	14	data	datum	NOUN
ijtc-708	82	15	processing	processing	NOUN
ijtc-708	82	16	and	and	CCONJ
ijtc-708	82	17	facilitate	facilitate	VERB
ijtc-708	82	18	the	the	DET
ijtc-708	82	19	analysis	analysis	NOUN
ijtc-708	82	20	of	of	ADP
ijtc-708	82	21	the	the	DET
ijtc-708	82	22	variables	variable	NOUN
ijtc-708	82	23	studied	study	VERB
ijtc-708	82	24	.	.	PUNCT
ijtc-708	83	1	this	this	DET
ijtc-708	83	2	study	study	NOUN
ijtc-708	83	3	's	's	PART
ijtc-708	83	4	population	population	NOUN
ijtc-708	83	5	consists	consist	VERB
ijtc-708	83	6	of	of	ADP
ijtc-708	83	7	54	54	NUM
ijtc-708	83	8	companies	company	NOUN
ijtc-708	83	9	within	within	ADP
ijtc-708	83	10	the	the	DET
ijtc-708	83	11	property	property	NOUN
ijtc-708	83	12	and	and	CCONJ
ijtc-708	83	13	real	real	ADJ
ijtc-708	83	14	estate	estate	NOUN
ijtc-708	83	15	sub	sub	NOUN
ijtc-708	83	16	-	-	NOUN
ijtc-708	83	17	sector	sector	NOUN
ijtc-708	83	18	,	,	PUNCT
ijtc-708	83	19	which	which	PRON
ijtc-708	83	20	are	be	AUX
ijtc-708	83	21	publicly	publicly	ADV
ijtc-708	83	22	listed	list	VERB
ijtc-708	83	23	on	on	ADP
ijtc-708	83	24	the	the	DET
ijtc-708	83	25	indonesia	indonesia	PROPN
ijtc-708	83	26	stock	stock	PROPN
ijtc-708	83	27	exchange	exchange	NOUN
ijtc-708	83	28	between	between	ADP
ijtc-708	83	29	2018	2018	NUM
ijtc-708	83	30	and	and	CCONJ
ijtc-708	83	31	2021	2021	NUM
ijtc-708	83	32	.	.	PUNCT
ijtc-708	84	1	based	base	VERB
ijtc-708	84	2	to	to	ADP
ijtc-708	84	3	(	(	PUNCT
ijtc-708	84	4	sugiyono	sugiyono	X
ijtc-708	84	5	,	,	PUNCT
ijtc-708	84	6	2018	2018	NUM
ijtc-708	84	7	)	)	PUNCT
ijtc-708	84	8	,	,	PUNCT
ijtc-708	84	9	a	a	DET
ijtc-708	84	10	population	population	NOUN
ijtc-708	84	11	refers	refer	VERB
ijtc-708	84	12	to	to	ADP
ijtc-708	84	13	a	a	DET
ijtc-708	84	14	broad	broad	ADJ
ijtc-708	84	15	group	group	NOUN
ijtc-708	84	16	of	of	ADP
ijtc-708	84	17	individuals	individual	NOUN
ijtc-708	84	18	or	or	CCONJ
ijtc-708	84	19	objects	object	NOUN
ijtc-708	84	20	that	that	PRON
ijtc-708	84	21	share	share	VERB
ijtc-708	84	22	common	common	ADJ
ijtc-708	84	23	attributes	attribute	NOUN
ijtc-708	84	24	or	or	CCONJ
ijtc-708	84	25	characteristics	characteristic	NOUN
ijtc-708	84	26	,	,	PUNCT
ijtc-708	84	27	and	and	CCONJ
ijtc-708	84	28	researchers	researcher	NOUN
ijtc-708	84	29	utilize	utilize	VERB
ijtc-708	84	30	this	this	DET
ijtc-708	84	31	group	group	NOUN
ijtc-708	84	32	to	to	PART
ijtc-708	84	33	make	make	VERB
ijtc-708	84	34	inferences	inference	NOUN
ijtc-708	84	35	and	and	CCONJ
ijtc-708	84	36	draw	draw	VERB
ijtc-708	84	37	conclusions	conclusion	NOUN
ijtc-708	84	38	.	.	PUNCT
ijtc-708	85	1	to	to	PART
ijtc-708	85	2	make	make	VERB
ijtc-708	85	3	the	the	DET
ijtc-708	85	4	study	study	NOUN
ijtc-708	85	5	more	more	ADV
ijtc-708	85	6	manageable	manageable	ADJ
ijtc-708	85	7	,	,	PUNCT
ijtc-708	85	8	the	the	DET
ijtc-708	85	9	researcher	researcher	NOUN
ijtc-708	85	10	used	use	VERB
ijtc-708	85	11	purposive	purposive	NOUN
ijtc-708	85	12	sampling	sampling	NOUN
ijtc-708	85	13	to	to	PART
ijtc-708	85	14	select	select	VERB
ijtc-708	85	15	a	a	DET
ijtc-708	85	16	sample	sample	NOUN
ijtc-708	85	17	from	from	ADP
ijtc-708	85	18	the	the	DET
ijtc-708	85	19	population	population	NOUN
ijtc-708	85	20	.	.	PUNCT
ijtc-708	86	1	according	accord	VERB
ijtc-708	86	2	to	to	ADP
ijtc-708	86	3	(	(	PUNCT
ijtc-708	86	4	sugiyono	sugiyono	X
ijtc-708	86	5	,	,	PUNCT
ijtc-708	86	6	2018	2018	NUM
ijtc-708	86	7	)	)	PUNCT
ijtc-708	86	8	,	,	PUNCT
ijtc-708	86	9	a	a	DET
ijtc-708	86	10	sample	sample	NOUN
ijtc-708	86	11	refers	refer	VERB
ijtc-708	86	12	to	to	ADP
ijtc-708	86	13	a	a	DET
ijtc-708	86	14	smaller	small	ADJ
ijtc-708	86	15	group	group	NOUN
ijtc-708	86	16	of	of	ADP
ijtc-708	86	17	individuals	individual	NOUN
ijtc-708	86	18	or	or	CCONJ
ijtc-708	86	19	objects	object	NOUN
ijtc-708	86	20	selected	select	VERB
ijtc-708	86	21	from	from	ADP
ijtc-708	86	22	a	a	DET
ijtc-708	86	23	larger	large	ADJ
ijtc-708	86	24	population	population	NOUN
ijtc-708	86	25	for	for	ADP
ijtc-708	86	26	research	research	NOUN
ijtc-708	86	27	purposes	purpose	NOUN
ijtc-708	86	28	.	.	PUNCT
ijtc-708	87	1	the	the	DET
ijtc-708	87	2	research	research	NOUN
ijtc-708	87	3	used	use	VERB
ijtc-708	87	4	a	a	DET
ijtc-708	87	5	deliberate	deliberate	ADJ
ijtc-708	87	6	sampling	sampling	NOUN
ijtc-708	87	7	technique	technique	NOUN
ijtc-708	87	8	,	,	PUNCT
ijtc-708	87	9	which	which	PRON
ijtc-708	87	10	involves	involve	VERB
ijtc-708	87	11	specific	specific	ADJ
ijtc-708	87	12	criteria	criterion	NOUN
ijtc-708	87	13	or	or	CCONJ
ijtc-708	87	14	considerations	consideration	NOUN
ijtc-708	87	15	.	.	PUNCT
ijtc-708	88	1	the	the	DET
ijtc-708	88	2	criteria	criterion	NOUN
ijtc-708	88	3	chosen	choose	VERB
ijtc-708	88	4	for	for	ADP
ijtc-708	88	5	this	this	DET
ijtc-708	88	6	study	study	NOUN
ijtc-708	88	7	included	include	VERB
ijtc-708	88	8	:	:	PUNCT
ijtc-708	88	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	88	10	http://www.idx.co.id/	http://www.idx.co.id/	PROPN
ijtc-708	88	11	book	book	NOUN
ijtc-708	88	12	-	-	PUNCT
ijtc-708	88	13	tax	tax	NOUN
ijtc-708	88	14	differences	difference	NOUN
ijtc-708	88	15	and	and	CCONJ
ijtc-708	88	16	profit	profit	NOUN
ijtc-708	88	17	growth	growth	NOUN
ijtc-708	88	18	:	:	PUNCT
ijtc-708	88	19	evidence	evidence	NOUN
ijtc-708	88	20	from	from	ADP
ijtc-708	88	21	indonesia	indonesia	PROPN
ijtc-708	88	22	qolbiyah	qolbiyah	PROPN
ijtc-708	88	23	,	,	PUNCT
ijtc-708	88	24	alamsyahbana	alamsyahbana	PROPN
ijtc-708	88	25	,	,	PUNCT
ijtc-708	88	26	chartady	chartady	ADJ
ijtc-708	88	27	,	,	PUNCT
ijtc-708	88	28	armansyah	armansyah	ADJ
ijtc-708	88	29	,	,	PUNCT
ijtc-708	88	30	and	and	CCONJ
ijtc-708	88	31	welly	welly	ADV
ijtc-708	88	32	186	186	NUM
ijtc-708	88	33	|	|	NOUN
ijtc-708	88	34	ilomata	ilomata	NOUN
ijtc-708	88	35	international	international	ADJ
ijtc-708	88	36	journal	journal	NOUN
ijtc-708	88	37	of	of	ADP
ijtc-708	88	38	tax	tax	PROPN
ijtc-708	88	39	&	&	CCONJ
ijtc-708	88	40	accounting	accounting	PROPN
ijtc-708	88	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	88	42	1	1	NUM
ijtc-708	88	43	.	.	PUNCT
ijtc-708	88	44	selecting	select	VERB
ijtc-708	88	45	companies	company	NOUN
ijtc-708	88	46	that	that	PRON
ijtc-708	88	47	had	have	AUX
ijtc-708	88	48	consistently	consistently	ADV
ijtc-708	88	49	published	publish	VERB
ijtc-708	88	50	audited	audit	VERB
ijtc-708	88	51	financial	financial	ADJ
ijtc-708	88	52	reports	report	NOUN
ijtc-708	88	53	from	from	ADP
ijtc-708	88	54	2018	2018	NUM
ijtc-708	88	55	to	to	ADP
ijtc-708	88	56	2021	2021	NUM
ijtc-708	88	57	,	,	PUNCT
ijtc-708	88	58	2	2	NUM
ijtc-708	88	59	.	.	PUNCT
ijtc-708	88	60	choosing	choose	VERB
ijtc-708	88	61	property	property	NOUN
ijtc-708	88	62	and	and	CCONJ
ijtc-708	88	63	real	real	ADJ
ijtc-708	88	64	estate	estate	NOUN
ijtc-708	88	65	sector	sector	NOUN
ijtc-708	88	66	companies	company	NOUN
ijtc-708	88	67	that	that	PRON
ijtc-708	88	68	had	have	AUX
ijtc-708	88	69	generated	generate	VERB
ijtc-708	88	70	profits	profit	NOUN
ijtc-708	88	71	during	during	ADP
ijtc-708	88	72	the	the	DET
ijtc-708	88	73	same	same	ADJ
ijtc-708	88	74	period	period	NOUN
ijtc-708	88	75	,	,	PUNCT
ijtc-708	88	76	3	3	X
ijtc-708	88	77	.	.	PUNCT
ijtc-708	88	78	selecting	select	VERB
ijtc-708	88	79	companies	company	NOUN
ijtc-708	88	80	that	that	PRON
ijtc-708	88	81	were	be	AUX
ijtc-708	88	82	not	not	PART
ijtc-708	88	83	delisted	delist	VERB
ijtc-708	88	84	from	from	ADP
ijtc-708	88	85	the	the	DET
ijtc-708	88	86	indonesia	indonesia	PROPN
ijtc-708	88	87	stock	stock	PROPN
ijtc-708	88	88	exchange	exchange	NOUN
ijtc-708	88	89	between	between	ADP
ijtc-708	88	90	2018	2018	NUM
ijtc-708	88	91	and	and	CCONJ
ijtc-708	88	92	2021	2021	NUM
ijtc-708	88	93	,	,	PUNCT
ijtc-708	88	94	and	and	CCONJ
ijtc-708	88	95	4	4	X
ijtc-708	88	96	.	.	X
ijtc-708	88	97	choosing	choose	VERB
ijtc-708	88	98	companies	company	NOUN
ijtc-708	88	99	that	that	PRON
ijtc-708	88	100	reported	report	VERB
ijtc-708	88	101	their	their	PRON
ijtc-708	88	102	financial	financial	ADJ
ijtc-708	88	103	statements	statement	NOUN
ijtc-708	88	104	in	in	ADP
ijtc-708	88	105	indonesian	indonesian	ADJ
ijtc-708	88	106	rupiah	rupiah	PROPN
ijtc-708	88	107	currency	currency	NOUN
ijtc-708	88	108	.	.	PUNCT
ijtc-708	89	1	based	base	VERB
ijtc-708	89	2	on	on	ADP
ijtc-708	89	3	the	the	DET
ijtc-708	89	4	characteristics	characteristic	NOUN
ijtc-708	89	5	of	of	ADP
ijtc-708	89	6	purposive	purposive	ADJ
ijtc-708	89	7	sampling	sampling	NOUN
ijtc-708	89	8	method	method	NOUN
ijtc-708	89	9	described	describe	VERB
ijtc-708	89	10	above	above	ADV
ijtc-708	89	11	,	,	PUNCT
ijtc-708	89	12	12	12	NUM
ijtc-708	89	13	firms	firm	NOUN
ijtc-708	89	14	were	be	AUX
ijtc-708	89	15	selected	select	VERB
ijtc-708	89	16	as	as	ADP
ijtc-708	89	17	samples	sample	NOUN
ijtc-708	89	18	out	out	ADP
ijtc-708	89	19	of	of	ADP
ijtc-708	89	20	54	54	NUM
ijtc-708	89	21	firms	firm	NOUN
ijtc-708	89	22	that	that	PRON
ijtc-708	89	23	met	meet	VERB
ijtc-708	89	24	the	the	DET
ijtc-708	89	25	sampling	sample	VERB
ijtc-708	89	26	criteria	criterion	NOUN
ijtc-708	89	27	.	.	PUNCT
ijtc-708	90	1	result	result	NOUN
ijtc-708	90	2	and	and	CCONJ
ijtc-708	90	3	discussion	discussion	NOUN
ijtc-708	90	4	research	research	NOUN
ijtc-708	90	5	data	datum	NOUN
ijtc-708	90	6	analysis	analysis	NOUN
ijtc-708	90	7	1	1	NUM
ijtc-708	90	8	.	.	PUNCT
ijtc-708	90	9	descriptive	descriptive	ADJ
ijtc-708	90	10	statistical	statistical	ADJ
ijtc-708	90	11	analysis	analysis	NOUN
ijtc-708	90	12	table	table	NOUN
ijtc-708	90	13	2	2	NUM
ijtc-708	90	14	variable	variable	ADJ
ijtc-708	90	15	descriptive	descriptive	ADJ
ijtc-708	90	16	statistics	statistic	NOUN
ijtc-708	90	17	test	test	VERB
ijtc-708	90	18	descriptive	descriptive	ADJ
ijtc-708	90	19	statistics	statistics	PROPN
ijtc-708	90	20	source	source	NOUN
ijtc-708	90	21	:	:	PUNCT
ijtc-708	90	22	author	author	NOUN
ijtc-708	90	23	processed	process	VERB
ijtc-708	90	24	data	datum	NOUN
ijtc-708	90	25	,	,	PUNCT
ijtc-708	90	26	2022	2022	NUM
ijtc-708	90	27	2	2	NUM
ijtc-708	90	28	.	.	PUNCT
ijtc-708	90	29	classic	classic	ADJ
ijtc-708	90	30	assumption	assumption	NOUN
ijtc-708	90	31	test	test	NOUN
ijtc-708	90	32	a	a	DET
ijtc-708	90	33	)	)	PUNCT
ijtc-708	90	34	normality	normality	NOUN
ijtc-708	90	35	test	test	NOUN
ijtc-708	90	36	table	table	NOUN
ijtc-708	90	37	3	3	NUM
ijtc-708	90	38	kolmogorov	kolmogorov	ADJ
ijtc-708	90	39	-	-	PUNCT
ijtc-708	90	40	smirnov	smirnov	ADJ
ijtc-708	90	41	test	test	NOUN
ijtc-708	90	42	results	result	NOUN
ijtc-708	90	43	(	(	PUNCT
ijtc-708	90	44	ks	ks	NOUN
ijtc-708	90	45	)	)	PUNCT
ijtc-708	90	46	source	source	NOUN
ijtc-708	90	47	:	:	PUNCT
ijtc-708	90	48	author	author	NOUN
ijtc-708	90	49	processed	process	VERB
ijtc-708	90	50	data	datum	NOUN
ijtc-708	90	51	,	,	PUNCT
ijtc-708	90	52	2022	2022	NUM
ijtc-708	90	53	the	the	DET
ijtc-708	90	54	normality	normality	NOUN
ijtc-708	90	55	test	test	NOUN
ijtc-708	90	56	results	result	NOUN
ijtc-708	90	57	using	use	VERB
ijtc-708	90	58	the	the	DET
ijtc-708	90	59	kolmogorov	kolmogorov	ADJ
ijtc-708	90	60	-	-	PUNCT
ijtc-708	90	61	smirnov	smirnov	ADJ
ijtc-708	90	62	(	(	PUNCT
ijtc-708	90	63	ks	ks	NOUN
ijtc-708	90	64	)	)	PUNCT
ijtc-708	90	65	test	test	NOUN
ijtc-708	90	66	in	in	ADP
ijtc-708	90	67	table	table	NOUN
ijtc-708	90	68	3	3	NUM
ijtc-708	90	69	indicate	indicate	VERB
ijtc-708	90	70	a	a	DET
ijtc-708	90	71	value	value	NOUN
ijtc-708	90	72	of	of	ADP
ijtc-708	90	73	0.103	0.103	NUM
ijtc-708	90	74	with	with	ADP
ijtc-708	90	75	a	a	DET
ijtc-708	90	76	significance	significance	NOUN
ijtc-708	90	77	level	level	NOUN
ijtc-708	90	78	of	of	ADP
ijtc-708	90	79	0.200	0.200	NUM
ijtc-708	90	80	.	.	PUNCT
ijtc-708	90	81	to	to	PART
ijtc-708	90	82	determine	determine	VERB
ijtc-708	90	83	whether	whether	SCONJ
ijtc-708	90	84	the	the	DET
ijtc-708	90	85	residual	residual	ADJ
ijtc-708	90	86	data	datum	NOUN
ijtc-708	90	87	is	be	AUX
ijtc-708	90	88	normally	normally	ADV
ijtc-708	90	89	distributed	distribute	VERB
ijtc-708	90	90	or	or	CCONJ
ijtc-708	90	91	not	not	PART
ijtc-708	90	92	,	,	PUNCT
ijtc-708	90	93	the	the	DET
ijtc-708	90	94	kolmogorov	kolmogorov	ADJ
ijtc-708	90	95	-	-	PUNCT
ijtc-708	90	96	smirnov	smirnov	ADJ
ijtc-708	90	97	test	test	NOUN
ijtc-708	90	98	is	be	AUX
ijtc-708	90	99	used	use	VERB
ijtc-708	90	100	,	,	PUNCT
ijtc-708	90	101	where	where	SCONJ
ijtc-708	90	102	a	a	DET
ijtc-708	90	103	significance	significance	NOUN
ijtc-708	90	104	level	level	NOUN
ijtc-708	90	105	>	>	NOUN
ijtc-708	90	106	0.05	0.05	NUM
ijtc-708	90	107	indicates	indicate	VERB
ijtc-708	90	108	normality	normality	NOUN
ijtc-708	90	109	,	,	PUNCT
ijtc-708	90	110	and	and	CCONJ
ijtc-708	90	111	a	a	DET
ijtc-708	90	112	significance	significance	NOUN
ijtc-708	90	113	level	level	NOUN
ijtc-708	90	114	<	<	NOUN
ijtc-708	90	115	0.05	0.05	NUM
ijtc-708	90	116	indicates	indicate	VERB
ijtc-708	90	117	abnormality	abnormality	NOUN
ijtc-708	90	118	.	.	PUNCT
ijtc-708	91	1	in	in	ADP
ijtc-708	91	2	this	this	DET
ijtc-708	91	3	case	case	NOUN
ijtc-708	91	4	,	,	PUNCT
ijtc-708	91	5	the	the	DET
ijtc-708	91	6	significance	significance	NOUN
ijtc-708	91	7	level	level	NOUN
ijtc-708	91	8	obtained	obtain	VERB
ijtc-708	91	9	is	be	AUX
ijtc-708	91	10	>	>	X
ijtc-708	91	11	0.05	0.05	NUM
ijtc-708	91	12	,	,	PUNCT
ijtc-708	91	13	indicating	indicate	VERB
ijtc-708	91	14	that	that	SCONJ
ijtc-708	91	15	the	the	DET
ijtc-708	91	16	residual	residual	ADJ
ijtc-708	91	17	data	datum	NOUN
ijtc-708	91	18	is	be	AUX
ijtc-708	91	19	normally	normally	ADV
ijtc-708	91	20	distributed	distribute	VERB
ijtc-708	91	21	.	.	PUNCT
ijtc-708	92	1	the	the	DET
ijtc-708	92	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	92	3	book	book	NOUN
ijtc-708	92	4	-	-	PUNCT
ijtc-708	92	5	tax	tax	NOUN
ijtc-708	92	6	differences	difference	NOUN
ijtc-708	92	7	and	and	CCONJ
ijtc-708	92	8	profit	profit	NOUN
ijtc-708	92	9	growth	growth	NOUN
ijtc-708	92	10	:	:	PUNCT
ijtc-708	92	11	evidence	evidence	NOUN
ijtc-708	92	12	from	from	ADP
ijtc-708	92	13	indonesia	indonesia	PROPN
ijtc-708	92	14	qolbiyah	qolbiyah	PROPN
ijtc-708	92	15	,	,	PUNCT
ijtc-708	92	16	alamsyahbana	alamsyahbana	PROPN
ijtc-708	92	17	,	,	PUNCT
ijtc-708	92	18	chartady	chartady	ADJ
ijtc-708	92	19	,	,	PUNCT
ijtc-708	92	20	armansyah	armansyah	ADJ
ijtc-708	92	21	,	,	PUNCT
ijtc-708	92	22	and	and	CCONJ
ijtc-708	92	23	welly	welly	ADV
ijtc-708	92	24	187	187	NUM
ijtc-708	92	25	|	|	ADV
ijtc-708	92	26	ilomata	ilomata	NOUN
ijtc-708	92	27	international	international	ADJ
ijtc-708	92	28	journal	journal	NOUN
ijtc-708	92	29	of	of	ADP
ijtc-708	92	30	tax	tax	PROPN
ijtc-708	92	31	&	&	CCONJ
ijtc-708	92	32	accounting	account	VERB
ijtc-708	92	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	92	34	normality	normality	NOUN
ijtc-708	92	35	test	test	NOUN
ijtc-708	92	36	results	result	NOUN
ijtc-708	92	37	are	be	AUX
ijtc-708	92	38	further	far	ADV
ijtc-708	92	39	reinforced	reinforce	VERB
ijtc-708	92	40	by	by	ADP
ijtc-708	92	41	the	the	DET
ijtc-708	92	42	distribution	distribution	NOUN
ijtc-708	92	43	chart	chart	NOUN
ijtc-708	92	44	,	,	PUNCT
ijtc-708	92	45	which	which	PRON
ijtc-708	92	46	depicts	depict	VERB
ijtc-708	92	47	a	a	DET
ijtc-708	92	48	normal	normal	ADJ
ijtc-708	92	49	distribution	distribution	NOUN
ijtc-708	92	50	.	.	PUNCT
ijtc-708	93	1	figure	figure	NOUN
ijtc-708	93	2	1	1	NUM
ijtc-708	93	3	histogram	histogram	NOUN
ijtc-708	93	4	graph	graph	NOUN
ijtc-708	93	5	source	source	NOUN
ijtc-708	93	6	:	:	PUNCT
ijtc-708	93	7	results	result	NOUN
ijtc-708	93	8	of	of	ADP
ijtc-708	93	9	spss	spss	PROPN
ijtc-708	93	10	2.5	2.5	NUM
ijtc-708	93	11	data	datum	NOUN
ijtc-708	93	12	processing	processing	NOUN
ijtc-708	93	13	based	base	VERB
ijtc-708	93	14	on	on	ADP
ijtc-708	93	15	the	the	DET
ijtc-708	93	16	histogram	histogram	NOUN
ijtc-708	93	17	of	of	ADP
ijtc-708	93	18	figure	figure	NOUN
ijtc-708	93	19	1	1	NUM
ijtc-708	93	20	,	,	PUNCT
ijtc-708	93	21	it	it	PRON
ijtc-708	93	22	can	can	AUX
ijtc-708	93	23	be	be	AUX
ijtc-708	93	24	seen	see	VERB
ijtc-708	93	25	that	that	SCONJ
ijtc-708	93	26	the	the	DET
ijtc-708	93	27	increase	increase	NOUN
ijtc-708	93	28	and	and	CCONJ
ijtc-708	93	29	decrease	decrease	NOUN
ijtc-708	93	30	in	in	ADP
ijtc-708	93	31	the	the	DET
ijtc-708	93	32	observed	observed	ADJ
ijtc-708	93	33	data	data	NOUN
ijtc-708	93	34	is	be	AUX
ijtc-708	93	35	close	close	ADJ
ijtc-708	93	36	to	to	ADP
ijtc-708	93	37	a	a	DET
ijtc-708	93	38	curved	curved	ADJ
ijtc-708	93	39	line	line	NOUN
ijtc-708	93	40	and	and	CCONJ
ijtc-708	93	41	does	do	AUX
ijtc-708	93	42	not	not	PART
ijtc-708	93	43	deviate	deviate	VERB
ijtc-708	93	44	to	to	ADP
ijtc-708	93	45	the	the	DET
ijtc-708	93	46	left	left	NOUN
ijtc-708	93	47	or	or	CCONJ
ijtc-708	93	48	right	right	NOUN
ijtc-708	93	49	which	which	PRON
ijtc-708	93	50	describes	describe	VERB
ijtc-708	93	51	a	a	DET
ijtc-708	93	52	normal	normal	ADJ
ijtc-708	93	53	distribution	distribution	NOUN
ijtc-708	93	54	.	.	PUNCT
ijtc-708	94	1	b	b	X
ijtc-708	94	2	)	)	PUNCT
ijtc-708	94	3	multicollinearity	multicollinearity	NOUN
ijtc-708	94	4	test	test	NOUN
ijtc-708	94	5	table	table	NOUN
ijtc-708	94	6	4	4	NUM
ijtc-708	94	7	multicollinearity	multicollinearity	NOUN
ijtc-708	94	8	test	test	NOUN
ijtc-708	94	9	results	result	NOUN
ijtc-708	94	10	source	source	NOUN
ijtc-708	94	11	:	:	PUNCT
ijtc-708	94	12	author	author	NOUN
ijtc-708	94	13	processed	process	VERB
ijtc-708	94	14	data	datum	NOUN
ijtc-708	94	15	,	,	PUNCT
ijtc-708	94	16	2022	2022	NUM
ijtc-708	94	17	based	base	VERB
ijtc-708	94	18	on	on	ADP
ijtc-708	94	19	the	the	DET
ijtc-708	94	20	results	result	NOUN
ijtc-708	94	21	of	of	ADP
ijtc-708	94	22	the	the	DET
ijtc-708	94	23	multicollinearity	multicollinearity	NOUN
ijtc-708	94	24	test	test	NOUN
ijtc-708	94	25	shown	show	VERB
ijtc-708	94	26	in	in	ADP
ijtc-708	94	27	table	table	NOUN
ijtc-708	94	28	4	4	NUM
ijtc-708	94	29	,	,	PUNCT
ijtc-708	94	30	it	it	PRON
ijtc-708	94	31	is	be	AUX
ijtc-708	94	32	observed	observe	VERB
ijtc-708	94	33	that	that	SCONJ
ijtc-708	94	34	the	the	DET
ijtc-708	94	35	variance	variance	NOUN
ijtc-708	94	36	inflation	inflation	NOUN
ijtc-708	94	37	factor	factor	NOUN
ijtc-708	94	38	(	(	PUNCT
ijtc-708	94	39	vif	vif	NOUN
ijtc-708	94	40	)	)	PUNCT
ijtc-708	94	41	value	value	NOUN
ijtc-708	94	42	of	of	ADP
ijtc-708	94	43	both	both	CCONJ
ijtc-708	94	44	the	the	DET
ijtc-708	94	45	permanent	permanent	ADJ
ijtc-708	94	46	difference	difference	NOUN
ijtc-708	94	47	variable	variable	NOUN
ijtc-708	94	48	(	(	PUNCT
ijtc-708	94	49	x1	x1	PROPN
ijtc-708	94	50	)	)	PUNCT
ijtc-708	94	51	and	and	CCONJ
ijtc-708	94	52	the	the	DET
ijtc-708	94	53	temporary	temporary	ADJ
ijtc-708	94	54	difference	difference	NOUN
ijtc-708	94	55	variable	variable	NOUN
ijtc-708	94	56	(	(	PUNCT
ijtc-708	94	57	x2	x2	PROPN
ijtc-708	94	58	)	)	PUNCT
ijtc-708	94	59	is	be	AUX
ijtc-708	94	60	1.003	1.003	NUM
ijtc-708	94	61	which	which	PRON
ijtc-708	94	62	is	be	AUX
ijtc-708	94	63	less	less	ADJ
ijtc-708	94	64	than	than	ADP
ijtc-708	94	65	the	the	DET
ijtc-708	94	66	threshold	threshold	NOUN
ijtc-708	94	67	value	value	NOUN
ijtc-708	94	68	of	of	ADP
ijtc-708	94	69	10	10	NUM
ijtc-708	94	70	,	,	PUNCT
ijtc-708	94	71	and	and	CCONJ
ijtc-708	94	72	the	the	DET
ijtc-708	94	73	tolerance	tolerance	NOUN
ijtc-708	94	74	value	value	NOUN
ijtc-708	94	75	is	be	AUX
ijtc-708	94	76	0.997	0.997	NUM
ijtc-708	94	77	which	which	PRON
ijtc-708	94	78	is	be	AUX
ijtc-708	94	79	greater	great	ADJ
ijtc-708	94	80	than	than	ADP
ijtc-708	94	81	the	the	DET
ijtc-708	94	82	minimum	minimum	ADJ
ijtc-708	94	83	acceptable	acceptable	ADJ
ijtc-708	94	84	value	value	NOUN
ijtc-708	94	85	of	of	ADP
ijtc-708	94	86	0.1	0.1	NUM
ijtc-708	94	87	.	.	PUNCT
ijtc-708	95	1	therefore	therefore	ADV
ijtc-708	95	2	,	,	PUNCT
ijtc-708	95	3	it	it	PRON
ijtc-708	95	4	can	can	AUX
ijtc-708	95	5	be	be	AUX
ijtc-708	95	6	concluded	conclude	VERB
ijtc-708	95	7	that	that	SCONJ
ijtc-708	95	8	the	the	DET
ijtc-708	95	9	data	datum	NOUN
ijtc-708	95	10	does	do	AUX
ijtc-708	95	11	not	not	PART
ijtc-708	95	12	have	have	VERB
ijtc-708	95	13	multicollinearity	multicollinearity	NOUN
ijtc-708	95	14	,	,	PUNCT
ijtc-708	95	15	and	and	CCONJ
ijtc-708	95	16	the	the	DET
ijtc-708	95	17	regression	regression	NOUN
ijtc-708	95	18	model	model	NOUN
ijtc-708	95	19	is	be	AUX
ijtc-708	95	20	free	free	ADJ
ijtc-708	95	21	from	from	ADP
ijtc-708	95	22	multicollinearity	multicollinearity	NOUN
ijtc-708	95	23	between	between	ADP
ijtc-708	95	24	variables	variable	NOUN
ijtc-708	95	25	.	.	PUNCT
ijtc-708	96	1	c	c	X
ijtc-708	96	2	)	)	PUNCT
ijtc-708	96	3	autocorrelation	autocorrelation	NOUN
ijtc-708	96	4	test	test	NOUN
ijtc-708	96	5	table	table	NOUN
ijtc-708	96	6	5	5	NUM
ijtc-708	96	7	autocorrelation	autocorrelation	NOUN
ijtc-708	96	8	test	test	NOUN
ijtc-708	96	9	results	result	VERB
ijtc-708	96	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-708	96	11	book	book	NOUN
ijtc-708	96	12	-	-	PUNCT
ijtc-708	96	13	tax	tax	NOUN
ijtc-708	96	14	differences	difference	NOUN
ijtc-708	96	15	and	and	CCONJ
ijtc-708	96	16	profit	profit	NOUN
ijtc-708	96	17	growth	growth	NOUN
ijtc-708	96	18	:	:	PUNCT
ijtc-708	96	19	evidence	evidence	NOUN
ijtc-708	96	20	from	from	ADP
ijtc-708	96	21	indonesia	indonesia	PROPN
ijtc-708	96	22	qolbiyah	qolbiyah	PROPN
ijtc-708	96	23	,	,	PUNCT
ijtc-708	96	24	alamsyahbana	alamsyahbana	PROPN
ijtc-708	96	25	,	,	PUNCT
ijtc-708	96	26	chartady	chartady	ADJ
ijtc-708	96	27	,	,	PUNCT
ijtc-708	96	28	armansyah	armansyah	ADJ
ijtc-708	96	29	,	,	PUNCT
ijtc-708	96	30	and	and	CCONJ
ijtc-708	96	31	welly	welly	ADV
ijtc-708	96	32	188	188	NUM
ijtc-708	96	33	|	|	ADV
ijtc-708	96	34	ilomata	ilomata	NOUN
ijtc-708	96	35	international	international	ADJ
ijtc-708	96	36	journal	journal	NOUN
ijtc-708	96	37	of	of	ADP
ijtc-708	96	38	tax	tax	PROPN
ijtc-708	96	39	&	&	CCONJ
ijtc-708	96	40	accounting	accounting	PROPN
ijtc-708	96	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	96	42	source	source	NOUN
ijtc-708	96	43	:	:	PUNCT
ijtc-708	96	44	author	author	NOUN
ijtc-708	96	45	processed	process	VERB
ijtc-708	96	46	data	datum	NOUN
ijtc-708	96	47	,	,	PUNCT
ijtc-708	96	48	2022	2022	NUM
ijtc-708	96	49	based	base	VERB
ijtc-708	96	50	on	on	ADP
ijtc-708	96	51	the	the	DET
ijtc-708	96	52	results	result	NOUN
ijtc-708	96	53	of	of	ADP
ijtc-708	96	54	the	the	DET
ijtc-708	96	55	autocorrelation	autocorrelation	NOUN
ijtc-708	96	56	test	test	NOUN
ijtc-708	96	57	in	in	ADP
ijtc-708	96	58	table	table	NOUN
ijtc-708	96	59	5	5	NUM
ijtc-708	96	60	,	,	PUNCT
ijtc-708	96	61	the	the	DET
ijtc-708	96	62	durbin	durbin	NOUN
ijtc-708	96	63	-	-	PUNCT
ijtc-708	96	64	watson	watson	NOUN
ijtc-708	96	65	(	(	PUNCT
ijtc-708	96	66	dw	dw	NOUN
ijtc-708	96	67	)	)	PUNCT
ijtc-708	96	68	value	value	NOUN
ijtc-708	96	69	is	be	AUX
ijtc-708	96	70	1.992	1.992	NUM
ijtc-708	96	71	.	.	PUNCT
ijtc-708	97	1	the	the	DET
ijtc-708	97	2	dw	dw	PROPN
ijtc-708	97	3	value	value	NOUN
ijtc-708	97	4	is	be	AUX
ijtc-708	97	5	then	then	ADV
ijtc-708	97	6	compared	compare	VERB
ijtc-708	97	7	to	to	ADP
ijtc-708	97	8	the	the	DET
ijtc-708	97	9	table	table	NOUN
ijtc-708	97	10	value	value	NOUN
ijtc-708	97	11	with	with	ADP
ijtc-708	97	12	a	a	DET
ijtc-708	97	13	significance	significance	NOUN
ijtc-708	97	14	level	level	NOUN
ijtc-708	97	15	of	of	ADP
ijtc-708	97	16	5	5	NUM
ijtc-708	97	17	%	%	NOUN
ijtc-708	97	18	,	,	PUNCT
ijtc-708	97	19	the	the	DET
ijtc-708	97	20	number	number	NOUN
ijtc-708	97	21	of	of	ADP
ijtc-708	97	22	samples	sample	NOUN
ijtc-708	97	23	is	be	AUX
ijtc-708	97	24	48	48	NUM
ijtc-708	97	25	,	,	PUNCT
ijtc-708	97	26	and	and	CCONJ
ijtc-708	97	27	the	the	DET
ijtc-708	97	28	number	number	NOUN
ijtc-708	97	29	of	of	ADP
ijtc-708	97	30	independent	independent	ADJ
ijtc-708	97	31	variables	variable	NOUN
ijtc-708	97	32	is	be	AUX
ijtc-708	97	33	2	2	NUM
ijtc-708	97	34	(	(	PUNCT
ijtc-708	97	35	k	k	NOUN
ijtc-708	97	36	=	=	SYM
ijtc-708	97	37	2	2	NUM
ijtc-708	97	38	)	)	PUNCT
ijtc-708	97	39	.	.	PUNCT
ijtc-708	98	1	the	the	DET
ijtc-708	98	2	dw	dw	PROPN
ijtc-708	98	3	value	value	NOUN
ijtc-708	98	4	of	of	ADP
ijtc-708	98	5	1.992	1.992	NUM
ijtc-708	98	6	is	be	AUX
ijtc-708	98	7	greater	great	ADJ
ijtc-708	98	8	than	than	ADP
ijtc-708	98	9	the	the	DET
ijtc-708	98	10	upper	upper	ADJ
ijtc-708	98	11	limit	limit	NOUN
ijtc-708	98	12	(	(	PUNCT
ijtc-708	98	13	du	du	NOUN
ijtc-708	98	14	)	)	PUNCT
ijtc-708	98	15	of	of	ADP
ijtc-708	98	16	1.6231	1.6231	NUM
ijtc-708	98	17	and	and	CCONJ
ijtc-708	98	18	less	less	ADJ
ijtc-708	98	19	than	than	ADP
ijtc-708	98	20	(	(	PUNCT
ijtc-708	98	21	4	4	NUM
ijtc-708	98	22	-	-	PUNCT
ijtc-708	98	23	du	du	NOUN
ijtc-708	98	24	)	)	PUNCT
ijtc-708	98	25	2.3769	2.3769	NUM
ijtc-708	98	26	,	,	PUNCT
ijtc-708	98	27	which	which	PRON
ijtc-708	98	28	means	mean	VERB
ijtc-708	98	29	that	that	SCONJ
ijtc-708	98	30	1.6231	1.6231	NUM
ijtc-708	98	31	<	<	X
ijtc-708	98	32	1.992	1.992	NUM
ijtc-708	98	33	<	<	X
ijtc-708	98	34	2.3769	2.3769	NUM
ijtc-708	98	35	.	.	PUNCT
ijtc-708	99	1	therefore	therefore	ADV
ijtc-708	99	2	,	,	PUNCT
ijtc-708	99	3	it	it	PRON
ijtc-708	99	4	can	can	AUX
ijtc-708	99	5	be	be	AUX
ijtc-708	99	6	concluded	conclude	VERB
ijtc-708	99	7	that	that	SCONJ
ijtc-708	99	8	there	there	PRON
ijtc-708	99	9	is	be	VERB
ijtc-708	99	10	no	no	DET
ijtc-708	99	11	autocorrelation	autocorrelation	NOUN
ijtc-708	99	12	present	present	ADJ
ijtc-708	99	13	in	in	ADP
ijtc-708	99	14	the	the	DET
ijtc-708	99	15	data	datum	NOUN
ijtc-708	99	16	,	,	PUNCT
ijtc-708	99	17	according	accord	VERB
ijtc-708	99	18	to	to	ADP
ijtc-708	99	19	the	the	DET
ijtc-708	99	20	decision	decision	NOUN
ijtc-708	99	21	list	list	NOUN
ijtc-708	99	22	.	.	PUNCT
ijtc-708	100	1	d	d	X
ijtc-708	100	2	)	)	PUNCT
ijtc-708	100	3	heteroscedasticity	heteroscedasticity	NOUN
ijtc-708	100	4	test	test	NOUN
ijtc-708	100	5	figure	figure	NOUN
ijtc-708	100	6	2	2	NUM
ijtc-708	100	7	heteroscedasticity	heteroscedasticity	NOUN
ijtc-708	100	8	test	test	NOUN
ijtc-708	100	9	results	result	NOUN
ijtc-708	100	10	source	source	NOUN
ijtc-708	100	11	:	:	PUNCT
ijtc-708	100	12	author	author	NOUN
ijtc-708	100	13	processed	process	VERB
ijtc-708	100	14	data	datum	NOUN
ijtc-708	100	15	,	,	PUNCT
ijtc-708	100	16	2022	2022	NUM
ijtc-708	100	17	it	it	PRON
ijtc-708	100	18	is	be	AUX
ijtc-708	100	19	important	important	ADJ
ijtc-708	100	20	to	to	PART
ijtc-708	100	21	note	note	VERB
ijtc-708	100	22	that	that	SCONJ
ijtc-708	100	23	a	a	DET
ijtc-708	100	24	visual	visual	ADJ
ijtc-708	100	25	inspection	inspection	NOUN
ijtc-708	100	26	of	of	ADP
ijtc-708	100	27	the	the	DET
ijtc-708	100	28	scatterplot	scatterplot	NOUN
ijtc-708	100	29	is	be	AUX
ijtc-708	100	30	not	not	PART
ijtc-708	100	31	enough	enough	ADJ
ijtc-708	100	32	to	to	PART
ijtc-708	100	33	conclude	conclude	VERB
ijtc-708	100	34	the	the	DET
ijtc-708	100	35	presence	presence	NOUN
ijtc-708	100	36	or	or	CCONJ
ijtc-708	100	37	absence	absence	NOUN
ijtc-708	100	38	of	of	ADP
ijtc-708	100	39	heteroscedasticity	heteroscedasticity	NOUN
ijtc-708	100	40	.	.	PUNCT
ijtc-708	101	1	it	it	PRON
ijtc-708	101	2	is	be	AUX
ijtc-708	101	3	recommended	recommend	VERB
ijtc-708	101	4	to	to	PART
ijtc-708	101	5	use	use	VERB
ijtc-708	101	6	statistical	statistical	ADJ
ijtc-708	101	7	tests	test	NOUN
ijtc-708	101	8	,	,	PUNCT
ijtc-708	101	9	such	such	ADJ
ijtc-708	101	10	as	as	ADP
ijtc-708	101	11	the	the	DET
ijtc-708	101	12	breusch	breusch	ADV
ijtc-708	101	13	-	-	PUNCT
ijtc-708	101	14	pagan	pagan	ADJ
ijtc-708	101	15	test	test	NOUN
ijtc-708	101	16	or	or	CCONJ
ijtc-708	101	17	the	the	DET
ijtc-708	101	18	white	white	ADJ
ijtc-708	101	19	test	test	NOUN
ijtc-708	101	20	,	,	PUNCT
ijtc-708	101	21	to	to	PART
ijtc-708	101	22	confirm	confirm	VERB
ijtc-708	101	23	the	the	DET
ijtc-708	101	24	presence	presence	NOUN
ijtc-708	101	25	or	or	CCONJ
ijtc-708	101	26	absence	absence	NOUN
ijtc-708	101	27	of	of	ADP
ijtc-708	101	28	heteroscedasticity	heteroscedasticity	NOUN
ijtc-708	101	29	.	.	PUNCT
ijtc-708	102	1	3	3	X
ijtc-708	102	2	.	.	X
ijtc-708	102	3	multiple	multiple	ADJ
ijtc-708	102	4	linear	linear	PROPN
ijtc-708	102	5	regression	regression	NOUN
ijtc-708	102	6	analysis	analysis	NOUN
ijtc-708	102	7	table	table	NOUN
ijtc-708	102	8	6	6	NUM
ijtc-708	102	9	linear	linear	ADJ
ijtc-708	102	10	regression	regression	NOUN
ijtc-708	102	11	test	test	NOUN
ijtc-708	102	12	results	result	NOUN
ijtc-708	102	13	source	source	NOUN
ijtc-708	102	14	:	:	PUNCT
ijtc-708	102	15	author	author	NOUN
ijtc-708	102	16	processed	process	VERB
ijtc-708	102	17	data	datum	NOUN
ijtc-708	102	18	,	,	PUNCT
ijtc-708	102	19	2022	2022	NUM
ijtc-708	102	20	based	base	VERB
ijtc-708	102	21	on	on	ADP
ijtc-708	102	22	table	table	NOUN
ijtc-708	102	23	4.7	4.7	NUM
ijtc-708	102	24	above	above	ADV
ijtc-708	102	25	,	,	PUNCT
ijtc-708	102	26	the	the	DET
ijtc-708	102	27	regression	regression	NOUN
ijtc-708	102	28	equation	equation	NOUN
ijtc-708	102	29	model	model	NOUN
ijtc-708	102	30	can	can	AUX
ijtc-708	102	31	be	be	AUX
ijtc-708	102	32	obtained	obtain	VERB
ijtc-708	102	33	as	as	ADP
ijtc-708	102	34	follows	follow	VERB
ijtc-708	102	35	:	:	PUNCT
ijtc-708	103	1	𝑌	𝑌	PROPN
ijtc-708	103	2	=	=	PUNCT
ijtc-708	103	3	𝑎	𝑎	PROPN
ijtc-708	103	4	+	+	X
ijtc-708	103	5	𝑏1x1	𝑏1x1	NOUN
ijtc-708	103	6	+	+	NOUN
ijtc-708	103	7	b2x2	b2x2	ADP
ijtc-708	103	8	𝑌	𝑌	PROPN
ijtc-708	103	9	=	=	PUNCT
ijtc-708	103	10	−23,495	−23,495	SYM
ijtc-708	103	11	+	+	NUM
ijtc-708	103	12	3,687	3,687	NUM
ijtc-708	103	13	x1	x1	NOUN
ijtc-708	104	1	+	+	CCONJ
ijtc-708	104	2	4,131	4,131	NUM
ijtc-708	104	3	x2	x2	PROPN
ijtc-708	104	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	104	5	book	book	NOUN
ijtc-708	104	6	-	-	PUNCT
ijtc-708	104	7	tax	tax	NOUN
ijtc-708	104	8	differences	difference	NOUN
ijtc-708	104	9	and	and	CCONJ
ijtc-708	104	10	profit	profit	NOUN
ijtc-708	104	11	growth	growth	NOUN
ijtc-708	104	12	:	:	PUNCT
ijtc-708	104	13	evidence	evidence	NOUN
ijtc-708	104	14	from	from	ADP
ijtc-708	104	15	indonesia	indonesia	PROPN
ijtc-708	104	16	qolbiyah	qolbiyah	PROPN
ijtc-708	104	17	,	,	PUNCT
ijtc-708	104	18	alamsyahbana	alamsyahbana	PROPN
ijtc-708	104	19	,	,	PUNCT
ijtc-708	104	20	chartady	chartady	ADJ
ijtc-708	104	21	,	,	PUNCT
ijtc-708	104	22	armansyah	armansyah	ADJ
ijtc-708	104	23	,	,	PUNCT
ijtc-708	104	24	and	and	CCONJ
ijtc-708	104	25	welly	welly	ADV
ijtc-708	104	26	189	189	NUM
ijtc-708	104	27	|	|	ADV
ijtc-708	104	28	ilomata	ilomata	NOUN
ijtc-708	104	29	international	international	ADJ
ijtc-708	104	30	journal	journal	NOUN
ijtc-708	104	31	of	of	ADP
ijtc-708	104	32	tax	tax	PROPN
ijtc-708	104	33	&	&	CCONJ
ijtc-708	104	34	accounting	account	VERB
ijtc-708	104	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	104	36	4	4	NUM
ijtc-708	104	37	.	.	PUNCT
ijtc-708	104	38	hypothesis	hypothesis	NOUN
ijtc-708	104	39	a	a	PRON
ijtc-708	104	40	)	)	PUNCT
ijtc-708	104	41	t	t	NOUN
ijtc-708	104	42	test	test	NOUN
ijtc-708	104	43	table	table	NOUN
ijtc-708	104	44	7	7	NUM
ijtc-708	104	45	test	test	NOUN
ijtc-708	104	46	results	result	NOUN
ijtc-708	104	47	t	t	PROPN
ijtc-708	104	48	source	source	NOUN
ijtc-708	104	49	:	:	PUNCT
ijtc-708	104	50	author	author	NOUN
ijtc-708	104	51	processed	process	VERB
ijtc-708	104	52	data	datum	NOUN
ijtc-708	104	53	,	,	PUNCT
ijtc-708	104	54	2022	2022	NUM
ijtc-708	104	55	it	it	PRON
ijtc-708	104	56	is	be	AUX
ijtc-708	104	57	important	important	ADJ
ijtc-708	104	58	to	to	PART
ijtc-708	104	59	note	note	VERB
ijtc-708	104	60	that	that	SCONJ
ijtc-708	104	61	while	while	SCONJ
ijtc-708	104	62	a	a	DET
ijtc-708	104	63	scatterplot	scatterplot	NOUN
ijtc-708	104	64	can	can	AUX
ijtc-708	104	65	provide	provide	VERB
ijtc-708	104	66	some	some	DET
ijtc-708	104	67	indication	indication	NOUN
ijtc-708	104	68	of	of	ADP
ijtc-708	104	69	the	the	DET
ijtc-708	104	70	presence	presence	NOUN
ijtc-708	104	71	or	or	CCONJ
ijtc-708	104	72	absence	absence	NOUN
ijtc-708	104	73	of	of	ADP
ijtc-708	104	74	heteroscedasticity	heteroscedasticity	NOUN
ijtc-708	104	75	,	,	PUNCT
ijtc-708	104	76	it	it	PRON
ijtc-708	104	77	is	be	AUX
ijtc-708	104	78	not	not	PART
ijtc-708	104	79	sufficient	sufficient	ADJ
ijtc-708	104	80	to	to	PART
ijtc-708	104	81	draw	draw	VERB
ijtc-708	104	82	a	a	DET
ijtc-708	104	83	conclusive	conclusive	ADJ
ijtc-708	104	84	determination	determination	NOUN
ijtc-708	104	85	.	.	PUNCT
ijtc-708	105	1	to	to	PART
ijtc-708	105	2	confirm	confirm	VERB
ijtc-708	105	3	the	the	DET
ijtc-708	105	4	presence	presence	NOUN
ijtc-708	105	5	or	or	CCONJ
ijtc-708	105	6	absence	absence	NOUN
ijtc-708	105	7	of	of	ADP
ijtc-708	105	8	heteroscedasticity	heteroscedasticity	NOUN
ijtc-708	105	9	,	,	PUNCT
ijtc-708	105	10	it	it	PRON
ijtc-708	105	11	is	be	AUX
ijtc-708	105	12	recommended	recommend	VERB
ijtc-708	105	13	to	to	PART
ijtc-708	105	14	use	use	VERB
ijtc-708	105	15	statistical	statistical	ADJ
ijtc-708	105	16	tests	test	NOUN
ijtc-708	105	17	such	such	ADJ
ijtc-708	105	18	as	as	ADP
ijtc-708	105	19	the	the	DET
ijtc-708	105	20	breusch	breusch	ADV
ijtc-708	105	21	-	-	PUNCT
ijtc-708	105	22	pagan	pagan	ADJ
ijtc-708	105	23	test	test	NOUN
ijtc-708	105	24	or	or	CCONJ
ijtc-708	105	25	the	the	DET
ijtc-708	105	26	white	white	ADJ
ijtc-708	105	27	test	test	NOUN
ijtc-708	105	28	.	.	PUNCT
ijtc-708	106	1	as	as	ADP
ijtc-708	106	2	for	for	ADP
ijtc-708	106	3	the	the	DET
ijtc-708	106	4	results	result	NOUN
ijtc-708	106	5	of	of	ADP
ijtc-708	106	6	the	the	DET
ijtc-708	106	7	t	t	NOUN
ijtc-708	106	8	-	-	PUNCT
ijtc-708	106	9	test	test	NOUN
ijtc-708	106	10	on	on	ADP
ijtc-708	106	11	table	table	NOUN
ijtc-708	106	12	7	7	NUM
ijtc-708	106	13	,	,	PUNCT
ijtc-708	106	14	it	it	PRON
ijtc-708	106	15	shows	show	VERB
ijtc-708	106	16	that	that	SCONJ
ijtc-708	106	17	the	the	DET
ijtc-708	106	18	p	p	NOUN
ijtc-708	106	19	-	-	PUNCT
ijtc-708	106	20	value	value	NOUN
ijtc-708	106	21	for	for	ADP
ijtc-708	106	22	the	the	DET
ijtc-708	106	23	effect	effect	NOUN
ijtc-708	106	24	of	of	ADP
ijtc-708	106	25	temporary	temporary	ADJ
ijtc-708	106	26	differences	difference	NOUN
ijtc-708	106	27	(	(	PUNCT
ijtc-708	106	28	x2	x2	NOUN
ijtc-708	106	29	)	)	PUNCT
ijtc-708	106	30	on	on	ADP
ijtc-708	106	31	profit	profit	NOUN
ijtc-708	106	32	growth	growth	NOUN
ijtc-708	106	33	(	(	PUNCT
ijtc-708	106	34	y	y	NOUN
ijtc-708	106	35	)	)	PUNCT
ijtc-708	106	36	is	be	AUX
ijtc-708	106	37	0.001	0.001	NUM
ijtc-708	106	38	,	,	PUNCT
ijtc-708	106	39	which	which	PRON
ijtc-708	106	40	is	be	AUX
ijtc-708	106	41	less	less	ADJ
ijtc-708	106	42	than	than	ADP
ijtc-708	106	43	the	the	DET
ijtc-708	106	44	significance	significance	NOUN
ijtc-708	106	45	level	level	NOUN
ijtc-708	106	46	of	of	ADP
ijtc-708	106	47	0.05	0.05	NUM
ijtc-708	106	48	.	.	PUNCT
ijtc-708	107	1	additionally	additionally	ADV
ijtc-708	107	2	,	,	PUNCT
ijtc-708	107	3	the	the	DET
ijtc-708	107	4	calculated	calculate	VERB
ijtc-708	107	5	t	t	NOUN
ijtc-708	107	6	-	-	PUNCT
ijtc-708	107	7	value	value	NOUN
ijtc-708	107	8	of	of	ADP
ijtc-708	107	9	3.546	3.546	NUM
ijtc-708	107	10	is	be	AUX
ijtc-708	107	11	greater	great	ADJ
ijtc-708	107	12	than	than	ADP
ijtc-708	107	13	the	the	DET
ijtc-708	107	14	value	value	NOUN
ijtc-708	107	15	of	of	ADP
ijtc-708	107	16	t	t	NOUN
ijtc-708	107	17	-	-	PUNCT
ijtc-708	107	18	table	table	NOUN
ijtc-708	107	19	which	which	PRON
ijtc-708	107	20	is	be	AUX
ijtc-708	107	21	2.01410	2.01410	NUM
ijtc-708	107	22	.	.	PUNCT
ijtc-708	108	1	this	this	PRON
ijtc-708	108	2	suggests	suggest	VERB
ijtc-708	108	3	that	that	SCONJ
ijtc-708	108	4	there	there	PRON
ijtc-708	108	5	is	be	VERB
ijtc-708	108	6	a	a	DET
ijtc-708	108	7	significant	significant	ADJ
ijtc-708	108	8	effect	effect	NOUN
ijtc-708	108	9	of	of	ADP
ijtc-708	108	10	temporary	temporary	ADJ
ijtc-708	108	11	differences	difference	NOUN
ijtc-708	108	12	(	(	PUNCT
ijtc-708	108	13	x2	x2	NOUN
ijtc-708	108	14	)	)	PUNCT
ijtc-708	108	15	on	on	ADP
ijtc-708	108	16	profit	profit	NOUN
ijtc-708	108	17	growth	growth	NOUN
ijtc-708	108	18	(	(	PUNCT
ijtc-708	108	19	y	y	NOUN
ijtc-708	108	20	)	)	PUNCT
ijtc-708	108	21	.	.	PUNCT
ijtc-708	109	1	b	b	X
ijtc-708	109	2	)	)	PUNCT
ijtc-708	109	3	f	f	PROPN
ijtc-708	109	4	test	test	NOUN
ijtc-708	109	5	table	table	NOUN
ijtc-708	109	6	8	8	NUM
ijtc-708	109	7	simultaneous	simultaneous	ADJ
ijtc-708	109	8	test	test	NOUN
ijtc-708	109	9	results	result	NOUN
ijtc-708	109	10	(	(	PUNCT
ijtc-708	109	11	ftest	ft	ADJ
ijtc-708	109	12	)	)	PUNCT
ijtc-708	109	13	source	source	NOUN
ijtc-708	109	14	:	:	PUNCT
ijtc-708	109	15	author	author	NOUN
ijtc-708	109	16	processed	process	VERB
ijtc-708	109	17	data	datum	NOUN
ijtc-708	109	18	,	,	PUNCT
ijtc-708	109	19	2022	2022	NUM
ijtc-708	109	20	the	the	DET
ijtc-708	109	21	analysis	analysis	NOUN
ijtc-708	109	22	of	of	ADP
ijtc-708	109	23	table	table	NOUN
ijtc-708	109	24	8	8	NUM
ijtc-708	109	25	indicates	indicate	VERB
ijtc-708	109	26	that	that	SCONJ
ijtc-708	109	27	the	the	DET
ijtc-708	109	28	regression	regression	NOUN
ijtc-708	109	29	model	model	NOUN
ijtc-708	109	30	is	be	AUX
ijtc-708	109	31	significant	significant	ADJ
ijtc-708	109	32	as	as	SCONJ
ijtc-708	109	33	shown	show	VERB
ijtc-708	109	34	by	by	ADP
ijtc-708	109	35	the	the	DET
ijtc-708	109	36	low	low	ADJ
ijtc-708	109	37	significance	significance	NOUN
ijtc-708	109	38	value	value	NOUN
ijtc-708	109	39	of	of	ADP
ijtc-708	109	40	0.000	0.000	NUM
ijtc-708	109	41	<	<	X
ijtc-708	109	42	0.05	0.05	NUM
ijtc-708	109	43	.	.	PUNCT
ijtc-708	110	1	this	this	PRON
ijtc-708	110	2	suggests	suggest	VERB
ijtc-708	110	3	that	that	SCONJ
ijtc-708	110	4	the	the	DET
ijtc-708	110	5	independent	independent	ADJ
ijtc-708	110	6	variables	variable	NOUN
ijtc-708	110	7	,	,	PUNCT
ijtc-708	110	8	permanent	permanent	ADJ
ijtc-708	110	9	differences	difference	NOUN
ijtc-708	110	10	(	(	PUNCT
ijtc-708	110	11	x1	x1	NOUN
ijtc-708	110	12	)	)	PUNCT
ijtc-708	110	13	and	and	CCONJ
ijtc-708	110	14	temporary	temporary	ADJ
ijtc-708	110	15	differences	difference	NOUN
ijtc-708	110	16	(	(	PUNCT
ijtc-708	110	17	x2	x2	PROPN
ijtc-708	110	18	)	)	PUNCT
ijtc-708	110	19	,	,	PUNCT
ijtc-708	110	20	have	have	VERB
ijtc-708	110	21	a	a	DET
ijtc-708	110	22	significant	significant	ADJ
ijtc-708	110	23	effect	effect	NOUN
ijtc-708	110	24	on	on	ADP
ijtc-708	110	25	the	the	DET
ijtc-708	110	26	dependent	dependent	ADJ
ijtc-708	110	27	variable	variable	NOUN
ijtc-708	110	28	,	,	PUNCT
ijtc-708	110	29	profit	profit	NOUN
ijtc-708	110	30	growth	growth	NOUN
ijtc-708	110	31	.	.	PUNCT
ijtc-708	111	1	additionally	additionally	ADV
ijtc-708	111	2	,	,	PUNCT
ijtc-708	111	3	the	the	DET
ijtc-708	111	4	f	f	NOUN
ijtc-708	111	5	-	-	PUNCT
ijtc-708	111	6	count	count	NOUN
ijtc-708	111	7	of	of	ADP
ijtc-708	111	8	10.657	10.657	NUM
ijtc-708	111	9	is	be	AUX
ijtc-708	111	10	greater	great	ADJ
ijtc-708	111	11	than	than	ADP
ijtc-708	111	12	the	the	DET
ijtc-708	111	13	f	f	NUM
ijtc-708	111	14	-	-	PUNCT
ijtc-708	111	15	table	table	NOUN
ijtc-708	111	16	value	value	NOUN
ijtc-708	111	17	of	of	ADP
ijtc-708	111	18	3.20	3.20	NUM
ijtc-708	111	19	,	,	PUNCT
ijtc-708	111	20	further	far	ADV
ijtc-708	111	21	supporting	support	VERB
ijtc-708	111	22	the	the	DET
ijtc-708	111	23	conclusion	conclusion	NOUN
ijtc-708	111	24	of	of	ADP
ijtc-708	111	25	a	a	DET
ijtc-708	111	26	significant	significant	ADJ
ijtc-708	111	27	effect	effect	NOUN
ijtc-708	111	28	.	.	PUNCT
ijtc-708	112	1	therefore	therefore	ADV
ijtc-708	112	2	,	,	PUNCT
ijtc-708	112	3	it	it	PRON
ijtc-708	112	4	can	can	AUX
ijtc-708	112	5	be	be	AUX
ijtc-708	112	6	concluded	conclude	VERB
ijtc-708	112	7	that	that	SCONJ
ijtc-708	112	8	there	there	PRON
ijtc-708	112	9	is	be	VERB
ijtc-708	112	10	a	a	DET
ijtc-708	112	11	significant	significant	ADJ
ijtc-708	112	12	effect	effect	NOUN
ijtc-708	112	13	of	of	ADP
ijtc-708	112	14	permanent	permanent	ADJ
ijtc-708	112	15	differences	difference	NOUN
ijtc-708	112	16	(	(	PUNCT
ijtc-708	112	17	x1	x1	NOUN
ijtc-708	112	18	)	)	PUNCT
ijtc-708	112	19	and	and	CCONJ
ijtc-708	112	20	temporary	temporary	ADJ
ijtc-708	112	21	differences	difference	NOUN
ijtc-708	112	22	(	(	PUNCT
ijtc-708	112	23	x2	x2	NOUN
ijtc-708	112	24	)	)	PUNCT
ijtc-708	112	25	on	on	ADP
ijtc-708	112	26	profit	profit	NOUN
ijtc-708	112	27	growth	growth	NOUN
ijtc-708	112	28	.	.	PUNCT
ijtc-708	113	1	c	c	X
ijtc-708	113	2	)	)	PUNCT
ijtc-708	113	3	determination	determination	NOUN
ijtc-708	113	4	coefficient	coefficient	NOUN
ijtc-708	113	5	test	test	NOUN
ijtc-708	113	6	(	(	PUNCT
ijtc-708	113	7	r2	r2	NOUN
ijtc-708	113	8	)	)	PUNCT
ijtc-708	113	9	table	table	NOUN
ijtc-708	113	10	9	9	NUM
ijtc-708	113	11	determination	determination	NOUN
ijtc-708	113	12	coefficient	coefficient	NOUN
ijtc-708	113	13	test	test	NOUN
ijtc-708	113	14	results	result	VERB
ijtc-708	113	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-708	113	16	book	book	NOUN
ijtc-708	113	17	-	-	PUNCT
ijtc-708	113	18	tax	tax	NOUN
ijtc-708	113	19	differences	difference	NOUN
ijtc-708	113	20	and	and	CCONJ
ijtc-708	113	21	profit	profit	NOUN
ijtc-708	113	22	growth	growth	NOUN
ijtc-708	113	23	:	:	PUNCT
ijtc-708	113	24	evidence	evidence	NOUN
ijtc-708	113	25	from	from	ADP
ijtc-708	113	26	indonesia	indonesia	PROPN
ijtc-708	113	27	qolbiyah	qolbiyah	PROPN
ijtc-708	113	28	,	,	PUNCT
ijtc-708	113	29	alamsyahbana	alamsyahbana	PROPN
ijtc-708	113	30	,	,	PUNCT
ijtc-708	113	31	chartady	chartady	ADJ
ijtc-708	113	32	,	,	PUNCT
ijtc-708	113	33	armansyah	armansyah	ADJ
ijtc-708	113	34	,	,	PUNCT
ijtc-708	113	35	and	and	CCONJ
ijtc-708	113	36	welly	welly	ADV
ijtc-708	113	37	190	190	NUM
ijtc-708	113	38	|	|	ADV
ijtc-708	113	39	ilomata	ilomata	NOUN
ijtc-708	113	40	international	international	ADJ
ijtc-708	113	41	journal	journal	NOUN
ijtc-708	113	42	of	of	ADP
ijtc-708	113	43	tax	tax	PROPN
ijtc-708	113	44	&	&	CCONJ
ijtc-708	113	45	accounting	accounting	PROPN
ijtc-708	113	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	113	47	sourcedata	sourcedata	NOUN
ijtc-708	113	48	:	:	PUNCT
ijtc-708	113	49	processed	process	VERB
ijtc-708	113	50	by	by	ADP
ijtc-708	113	51	the	the	DET
ijtc-708	113	52	author	author	NOUN
ijtc-708	113	53	,	,	PUNCT
ijtc-708	113	54	2022	2022	NUM
ijtc-708	113	55	the	the	DET
ijtc-708	113	56	r2	r2	PROPN
ijtc-708	113	57	coefficient	coefficient	NOUN
ijtc-708	113	58	of	of	ADP
ijtc-708	113	59	0.321	0.321	NUM
ijtc-708	113	60	or	or	CCONJ
ijtc-708	113	61	32.1	32.1	NUM
ijtc-708	113	62	%	%	NOUN
ijtc-708	113	63	indicates	indicate	VERB
ijtc-708	113	64	that	that	SCONJ
ijtc-708	113	65	permanent	permanent	ADJ
ijtc-708	113	66	differences	difference	NOUN
ijtc-708	113	67	and	and	CCONJ
ijtc-708	113	68	temporary	temporary	ADJ
ijtc-708	113	69	differences	difference	NOUN
ijtc-708	113	70	have	have	VERB
ijtc-708	113	71	a	a	DET
ijtc-708	113	72	significant	significant	ADJ
ijtc-708	113	73	influence	influence	NOUN
ijtc-708	113	74	on	on	ADP
ijtc-708	113	75	profit	profit	NOUN
ijtc-708	113	76	growth	growth	NOUN
ijtc-708	113	77	.	.	PUNCT
ijtc-708	114	1	however	however	ADV
ijtc-708	114	2	,	,	PUNCT
ijtc-708	114	3	the	the	DET
ijtc-708	114	4	remaining	remain	VERB
ijtc-708	114	5	67.9	67.9	NUM
ijtc-708	114	6	%	%	NOUN
ijtc-708	114	7	of	of	ADP
ijtc-708	114	8	the	the	DET
ijtc-708	114	9	variation	variation	NOUN
ijtc-708	114	10	in	in	ADP
ijtc-708	114	11	profit	profit	NOUN
ijtc-708	114	12	growth	growth	NOUN
ijtc-708	114	13	is	be	AUX
ijtc-708	114	14	attributed	attribute	VERB
ijtc-708	114	15	to	to	ADP
ijtc-708	114	16	other	other	ADJ
ijtc-708	114	17	factors	factor	NOUN
ijtc-708	114	18	,	,	PUNCT
ijtc-708	114	19	such	such	ADJ
ijtc-708	114	20	as	as	ADP
ijtc-708	114	21	financial	financial	ADJ
ijtc-708	114	22	ratios	ratio	NOUN
ijtc-708	114	23	,	,	PUNCT
ijtc-708	114	24	financial	financial	ADJ
ijtc-708	114	25	performance	performance	NOUN
ijtc-708	114	26	,	,	PUNCT
ijtc-708	114	27	liquidity	liquidity	NOUN
ijtc-708	114	28	,	,	PUNCT
ijtc-708	114	29	and	and	CCONJ
ijtc-708	114	30	solvency	solvency	NOUN
ijtc-708	114	31	,	,	PUNCT
ijtc-708	114	32	which	which	PRON
ijtc-708	114	33	were	be	AUX
ijtc-708	114	34	not	not	PART
ijtc-708	114	35	included	include	VERB
ijtc-708	114	36	in	in	ADP
ijtc-708	114	37	this	this	DET
ijtc-708	114	38	study	study	NOUN
ijtc-708	114	39	.	.	PUNCT
ijtc-708	115	1	discussion	discussion	NOUN
ijtc-708	115	2	1	1	NUM
ijtc-708	115	3	.	.	PUNCT
ijtc-708	116	1	the	the	DET
ijtc-708	116	2	effect	effect	NOUN
ijtc-708	116	3	of	of	ADP
ijtc-708	116	4	permanent	permanent	ADJ
ijtc-708	116	5	differences	difference	NOUN
ijtc-708	116	6	on	on	ADP
ijtc-708	116	7	profit	profit	NOUN
ijtc-708	116	8	growth	growth	NOUN
ijtc-708	116	9	the	the	DET
ijtc-708	116	10	available	available	ADJ
ijtc-708	116	11	information	information	NOUN
ijtc-708	116	12	suggests	suggest	VERB
ijtc-708	116	13	that	that	SCONJ
ijtc-708	116	14	the	the	DET
ijtc-708	116	15	statistical	statistical	ADJ
ijtc-708	116	16	analysis	analysis	NOUN
ijtc-708	116	17	carried	carry	VERB
ijtc-708	116	18	out	out	ADP
ijtc-708	116	19	on	on	ADP
ijtc-708	116	20	the	the	DET
ijtc-708	116	21	variable	variable	NOUN
ijtc-708	116	22	of	of	ADP
ijtc-708	116	23	permanent	permanent	ADJ
ijtc-708	116	24	differences	difference	NOUN
ijtc-708	116	25	and	and	CCONJ
ijtc-708	116	26	its	its	PRON
ijtc-708	116	27	impact	impact	NOUN
ijtc-708	116	28	on	on	ADP
ijtc-708	116	29	profit	profit	NOUN
ijtc-708	116	30	growth	growth	NOUN
ijtc-708	116	31	has	have	AUX
ijtc-708	116	32	yielded	yield	VERB
ijtc-708	116	33	a	a	DET
ijtc-708	116	34	significant	significant	ADJ
ijtc-708	116	35	outcome	outcome	NOUN
ijtc-708	116	36	.	.	PUNCT
ijtc-708	117	1	the	the	DET
ijtc-708	117	2	pvalue	pvalue	NOUN
ijtc-708	117	3	of	of	ADP
ijtc-708	117	4	0.008	0.008	NUM
ijtc-708	117	5	is	be	AUX
ijtc-708	117	6	less	less	ADJ
ijtc-708	117	7	than	than	ADP
ijtc-708	117	8	the	the	DET
ijtc-708	117	9	commonly	commonly	ADV
ijtc-708	117	10	used	use	VERB
ijtc-708	117	11	significance	significance	NOUN
ijtc-708	117	12	level	level	NOUN
ijtc-708	117	13	of	of	ADP
ijtc-708	117	14	0.05	0.05	NUM
ijtc-708	117	15	,	,	PUNCT
ijtc-708	117	16	indicating	indicate	VERB
ijtc-708	117	17	that	that	SCONJ
ijtc-708	117	18	it	it	PRON
ijtc-708	117	19	is	be	AUX
ijtc-708	117	20	unlikely	unlikely	ADJ
ijtc-708	117	21	that	that	SCONJ
ijtc-708	117	22	the	the	DET
ijtc-708	117	23	effect	effect	NOUN
ijtc-708	117	24	of	of	ADP
ijtc-708	117	25	permanent	permanent	ADJ
ijtc-708	117	26	differences	difference	NOUN
ijtc-708	117	27	on	on	ADP
ijtc-708	117	28	profit	profit	NOUN
ijtc-708	117	29	growth	growth	NOUN
ijtc-708	117	30	occurred	occur	VERB
ijtc-708	117	31	by	by	ADP
ijtc-708	117	32	chance	chance	NOUN
ijtc-708	117	33	.	.	PUNCT
ijtc-708	118	1	furthermore	furthermore	ADV
ijtc-708	118	2	,	,	PUNCT
ijtc-708	118	3	the	the	DET
ijtc-708	118	4	calculated	calculate	VERB
ijtc-708	118	5	t	t	NOUN
ijtc-708	118	6	-	-	PUNCT
ijtc-708	118	7	value	value	NOUN
ijtc-708	118	8	of	of	ADP
ijtc-708	118	9	2.768	2.768	NUM
ijtc-708	118	10	is	be	AUX
ijtc-708	118	11	also	also	ADV
ijtc-708	118	12	greater	great	ADJ
ijtc-708	118	13	than	than	ADP
ijtc-708	118	14	the	the	DET
ijtc-708	118	15	critical	critical	ADJ
ijtc-708	118	16	t	t	NOUN
ijtc-708	118	17	-	-	PUNCT
ijtc-708	118	18	value	value	NOUN
ijtc-708	118	19	of	of	ADP
ijtc-708	118	20	2.01410	2.01410	NUM
ijtc-708	118	21	at	at	ADP
ijtc-708	118	22	a	a	DET
ijtc-708	118	23	significance	significance	NOUN
ijtc-708	118	24	level	level	NOUN
ijtc-708	118	25	of	of	ADP
ijtc-708	118	26	0.05	0.05	NUM
ijtc-708	118	27	and	and	CCONJ
ijtc-708	118	28	with	with	ADP
ijtc-708	118	29	the	the	DET
ijtc-708	118	30	appropriate	appropriate	ADJ
ijtc-708	118	31	degrees	degree	NOUN
ijtc-708	118	32	of	of	ADP
ijtc-708	118	33	freedom	freedom	NOUN
ijtc-708	118	34	,	,	PUNCT
ijtc-708	118	35	suggesting	suggest	VERB
ijtc-708	118	36	that	that	SCONJ
ijtc-708	118	37	the	the	DET
ijtc-708	118	38	observed	observed	ADJ
ijtc-708	118	39	effect	effect	NOUN
ijtc-708	118	40	of	of	ADP
ijtc-708	118	41	x1	x1	PROPN
ijtc-708	118	42	on	on	ADP
ijtc-708	118	43	y	y	PROPN
ijtc-708	118	44	is	be	AUX
ijtc-708	118	45	larger	large	ADJ
ijtc-708	118	46	than	than	ADP
ijtc-708	118	47	what	what	PRON
ijtc-708	118	48	would	would	AUX
ijtc-708	118	49	be	be	AUX
ijtc-708	118	50	expected	expect	VERB
ijtc-708	118	51	by	by	ADP
ijtc-708	118	52	chance	chance	NOUN
ijtc-708	118	53	and	and	CCONJ
ijtc-708	118	54	is	be	AUX
ijtc-708	118	55	statistically	statistically	ADV
ijtc-708	118	56	significant	significant	ADJ
ijtc-708	118	57	.	.	PUNCT
ijtc-708	119	1	therefore	therefore	ADV
ijtc-708	119	2	,	,	PUNCT
ijtc-708	119	3	based	base	VERB
ijtc-708	119	4	on	on	ADP
ijtc-708	119	5	the	the	DET
ijtc-708	119	6	information	information	NOUN
ijtc-708	119	7	provided	provide	VERB
ijtc-708	119	8	,	,	PUNCT
ijtc-708	119	9	we	we	PRON
ijtc-708	119	10	can	can	AUX
ijtc-708	119	11	conclude	conclude	VERB
ijtc-708	119	12	that	that	SCONJ
ijtc-708	119	13	there	there	PRON
ijtc-708	119	14	is	be	VERB
ijtc-708	119	15	a	a	DET
ijtc-708	119	16	statistically	statistically	ADV
ijtc-708	119	17	significant	significant	ADJ
ijtc-708	119	18	effect	effect	NOUN
ijtc-708	119	19	of	of	ADP
ijtc-708	119	20	permanent	permanent	ADJ
ijtc-708	119	21	differences	difference	NOUN
ijtc-708	119	22	(	(	PUNCT
ijtc-708	119	23	x1	x1	PROPN
ijtc-708	119	24	)	)	PUNCT
ijtc-708	119	25	on	on	ADP
ijtc-708	119	26	profit	profit	NOUN
ijtc-708	119	27	growth	growth	NOUN
ijtc-708	119	28	(	(	PUNCT
ijtc-708	119	29	y	y	NOUN
ijtc-708	119	30	)	)	PUNCT
ijtc-708	119	31	.	.	PUNCT
ijtc-708	120	1	based	base	VERB
ijtc-708	120	2	on	on	ADP
ijtc-708	120	3	the	the	DET
ijtc-708	120	4	analysis	analysis	NOUN
ijtc-708	120	5	and	and	CCONJ
ijtc-708	120	6	statistical	statistical	ADJ
ijtc-708	120	7	processing	processing	NOUN
ijtc-708	120	8	conducted	conduct	VERB
ijtc-708	120	9	on	on	ADP
ijtc-708	120	10	property	property	NOUN
ijtc-708	120	11	and	and	CCONJ
ijtc-708	120	12	real	real	ADJ
ijtc-708	120	13	estate	estate	NOUN
ijtc-708	120	14	sector	sector	NOUN
ijtc-708	120	15	companies	company	NOUN
ijtc-708	120	16	listed	list	VERB
ijtc-708	120	17	on	on	ADP
ijtc-708	120	18	the	the	DET
ijtc-708	120	19	indonesia	indonesia	PROPN
ijtc-708	120	20	stock	stock	PROPN
ijtc-708	120	21	exchange	exchange	PROPN
ijtc-708	120	22	,	,	PUNCT
ijtc-708	120	23	it	it	PRON
ijtc-708	120	24	was	be	AUX
ijtc-708	120	25	found	find	VERB
ijtc-708	120	26	that	that	SCONJ
ijtc-708	120	27	permanent	permanent	ADJ
ijtc-708	120	28	differences	difference	NOUN
ijtc-708	120	29	have	have	VERB
ijtc-708	120	30	a	a	DET
ijtc-708	120	31	significant	significant	ADJ
ijtc-708	120	32	relationship	relationship	NOUN
ijtc-708	120	33	with	with	ADP
ijtc-708	120	34	company	company	NOUN
ijtc-708	120	35	profit	profit	NOUN
ijtc-708	120	36	growth	growth	NOUN
ijtc-708	120	37	.	.	PUNCT
ijtc-708	121	1	this	this	PRON
ijtc-708	121	2	indicates	indicate	VERB
ijtc-708	121	3	that	that	SCONJ
ijtc-708	121	4	the	the	DET
ijtc-708	121	5	company	company	NOUN
ijtc-708	121	6	's	's	PART
ijtc-708	121	7	efforts	effort	NOUN
ijtc-708	121	8	to	to	PART
ijtc-708	121	9	legally	legally	ADV
ijtc-708	121	10	reduce	reduce	VERB
ijtc-708	121	11	tax	tax	NOUN
ijtc-708	121	12	burdens	burden	NOUN
ijtc-708	121	13	can	can	AUX
ijtc-708	121	14	have	have	VERB
ijtc-708	121	15	a	a	DET
ijtc-708	121	16	positive	positive	ADJ
ijtc-708	121	17	impact	impact	NOUN
ijtc-708	121	18	on	on	ADP
ijtc-708	121	19	profit	profit	NOUN
ijtc-708	121	20	growth	growth	NOUN
ijtc-708	121	21	.	.	PUNCT
ijtc-708	122	1	therefore	therefore	ADV
ijtc-708	122	2	,	,	PUNCT
ijtc-708	122	3	companies	company	NOUN
ijtc-708	122	4	can	can	AUX
ijtc-708	122	5	consider	consider	VERB
ijtc-708	122	6	continuing	continue	VERB
ijtc-708	122	7	to	to	PART
ijtc-708	122	8	optimize	optimize	VERB
ijtc-708	122	9	tax	tax	NOUN
ijtc-708	122	10	management	management	NOUN
ijtc-708	122	11	legally	legally	ADV
ijtc-708	122	12	to	to	PART
ijtc-708	122	13	improve	improve	VERB
ijtc-708	122	14	the	the	DET
ijtc-708	122	15	company	company	NOUN
ijtc-708	122	16	's	's	PART
ijtc-708	122	17	financial	financial	ADJ
ijtc-708	122	18	performance	performance	NOUN
ijtc-708	122	19	.	.	PUNCT
ijtc-708	123	1	this	this	PRON
ijtc-708	123	2	suggests	suggest	VERB
ijtc-708	123	3	that	that	SCONJ
ijtc-708	123	4	companies	company	NOUN
ijtc-708	123	5	with	with	ADP
ijtc-708	123	6	larger	large	ADJ
ijtc-708	123	7	permanent	permanent	ADJ
ijtc-708	123	8	differences	difference	NOUN
ijtc-708	123	9	are	be	AUX
ijtc-708	123	10	likely	likely	ADJ
ijtc-708	123	11	to	to	PART
ijtc-708	123	12	have	have	VERB
ijtc-708	123	13	higher	high	ADJ
ijtc-708	123	14	profit	profit	NOUN
ijtc-708	123	15	growth	growth	NOUN
ijtc-708	123	16	compared	compare	VERB
ijtc-708	123	17	to	to	ADP
ijtc-708	123	18	those	those	PRON
ijtc-708	123	19	with	with	ADP
ijtc-708	123	20	smaller	small	ADJ
ijtc-708	123	21	permanent	permanent	ADJ
ijtc-708	123	22	differences	difference	NOUN
ijtc-708	123	23	.	.	PUNCT
ijtc-708	124	1	for	for	ADP
ijtc-708	124	2	examples	example	NOUN
ijtc-708	124	3	,	,	PUNCT
ijtc-708	124	4	a	a	DET
ijtc-708	124	5	property	property	NOUN
ijtc-708	124	6	and	and	CCONJ
ijtc-708	124	7	real	real	ADJ
ijtc-708	124	8	estate	estate	NOUN
ijtc-708	124	9	firm	firm	NOUN
ijtc-708	124	10	has	have	VERB
ijtc-708	124	11	a	a	DET
ijtc-708	124	12	subsidiary	subsidiary	NOUN
ijtc-708	124	13	located	locate	VERB
ijtc-708	124	14	in	in	ADP
ijtc-708	124	15	a	a	DET
ijtc-708	124	16	country	country	NOUN
ijtc-708	124	17	with	with	ADP
ijtc-708	124	18	a	a	DET
ijtc-708	124	19	lower	low	ADJ
ijtc-708	124	20	corporate	corporate	ADJ
ijtc-708	124	21	tax	tax	NOUN
ijtc-708	124	22	rate	rate	NOUN
ijtc-708	124	23	than	than	ADP
ijtc-708	124	24	its	its	PRON
ijtc-708	124	25	home	home	NOUN
ijtc-708	124	26	country	country	NOUN
ijtc-708	124	27	.	.	PUNCT
ijtc-708	125	1	the	the	DET
ijtc-708	125	2	subsidiary	subsidiary	NOUN
ijtc-708	125	3	's	's	PART
ijtc-708	125	4	income	income	NOUN
ijtc-708	125	5	is	be	AUX
ijtc-708	125	6	subject	subject	ADJ
ijtc-708	125	7	to	to	ADP
ijtc-708	125	8	the	the	DET
ijtc-708	125	9	tax	tax	NOUN
ijtc-708	125	10	laws	law	NOUN
ijtc-708	125	11	of	of	ADP
ijtc-708	125	12	the	the	DET
ijtc-708	125	13	country	country	NOUN
ijtc-708	125	14	it	it	PRON
ijtc-708	125	15	operates	operate	VERB
ijtc-708	125	16	in	in	ADP
ijtc-708	125	17	,	,	PUNCT
ijtc-708	125	18	which	which	PRON
ijtc-708	125	19	differs	differ	VERB
ijtc-708	125	20	from	from	ADP
ijtc-708	125	21	the	the	DET
ijtc-708	125	22	tax	tax	NOUN
ijtc-708	125	23	laws	law	NOUN
ijtc-708	125	24	in	in	ADP
ijtc-708	125	25	the	the	DET
ijtc-708	125	26	parent	parent	NOUN
ijtc-708	125	27	company	company	NOUN
ijtc-708	125	28	's	's	PART
ijtc-708	125	29	home	home	NOUN
ijtc-708	125	30	country	country	NOUN
ijtc-708	125	31	.	.	PUNCT
ijtc-708	126	1	this	this	PRON
ijtc-708	126	2	creates	create	VERB
ijtc-708	126	3	a	a	DET
ijtc-708	126	4	permanent	permanent	ADJ
ijtc-708	126	5	difference	difference	NOUN
ijtc-708	126	6	in	in	ADP
ijtc-708	126	7	the	the	DET
ijtc-708	126	8	income	income	NOUN
ijtc-708	126	9	recognized	recognize	VERB
ijtc-708	126	10	by	by	ADP
ijtc-708	126	11	the	the	DET
ijtc-708	126	12	subsidiary	subsidiary	NOUN
ijtc-708	126	13	and	and	CCONJ
ijtc-708	126	14	the	the	DET
ijtc-708	126	15	income	income	NOUN
ijtc-708	126	16	recognized	recognize	VERB
ijtc-708	126	17	by	by	ADP
ijtc-708	126	18	the	the	DET
ijtc-708	126	19	parent	parent	NOUN
ijtc-708	126	20	company	company	NOUN
ijtc-708	126	21	.	.	PUNCT
ijtc-708	127	1	by	by	ADP
ijtc-708	127	2	taking	take	VERB
ijtc-708	127	3	advantage	advantage	NOUN
ijtc-708	127	4	of	of	ADP
ijtc-708	127	5	this	this	DET
ijtc-708	127	6	permanent	permanent	ADJ
ijtc-708	127	7	difference	difference	NOUN
ijtc-708	127	8	,	,	PUNCT
ijtc-708	127	9	the	the	DET
ijtc-708	127	10	parent	parent	NOUN
ijtc-708	127	11	company	company	NOUN
ijtc-708	127	12	can	can	AUX
ijtc-708	127	13	reduce	reduce	VERB
ijtc-708	127	14	its	its	PRON
ijtc-708	127	15	overall	overall	ADJ
ijtc-708	127	16	tax	tax	NOUN
ijtc-708	127	17	burden	burden	NOUN
ijtc-708	127	18	and	and	CCONJ
ijtc-708	127	19	increase	increase	VERB
ijtc-708	127	20	its	its	PRON
ijtc-708	127	21	profit	profit	NOUN
ijtc-708	127	22	growth	growth	NOUN
ijtc-708	127	23	.	.	PUNCT
ijtc-708	128	1	2	2	X
ijtc-708	128	2	.	.	X
ijtc-708	128	3	effect	effect	NOUN
ijtc-708	128	4	of	of	ADP
ijtc-708	128	5	temporary	temporary	ADJ
ijtc-708	128	6	differences	difference	NOUN
ijtc-708	128	7	on	on	ADP
ijtc-708	128	8	profit	profit	NOUN
ijtc-708	128	9	growth	growth	NOUN
ijtc-708	128	10	based	base	VERB
ijtc-708	128	11	on	on	ADP
ijtc-708	128	12	the	the	DET
ijtc-708	128	13	available	available	ADJ
ijtc-708	128	14	information	information	NOUN
ijtc-708	128	15	,	,	PUNCT
ijtc-708	128	16	it	it	PRON
ijtc-708	128	17	appears	appear	VERB
ijtc-708	128	18	that	that	SCONJ
ijtc-708	128	19	the	the	DET
ijtc-708	128	20	analysis	analysis	NOUN
ijtc-708	128	21	results	result	NOUN
ijtc-708	128	22	support	support	VERB
ijtc-708	128	23	the	the	DET
ijtc-708	128	24	hypothesis	hypothesis	NOUN
ijtc-708	128	25	on	on	ADP
ijtc-708	128	26	the	the	DET
ijtc-708	128	27	influence	influence	NOUN
ijtc-708	128	28	of	of	ADP
ijtc-708	128	29	temporary	temporary	ADJ
ijtc-708	128	30	differences	difference	NOUN
ijtc-708	128	31	on	on	ADP
ijtc-708	128	32	profit	profit	NOUN
ijtc-708	128	33	growth	growth	NOUN
ijtc-708	128	34	.	.	PUNCT
ijtc-708	129	1	the	the	DET
ijtc-708	129	2	t	t	NOUN
ijtc-708	129	3	-	-	PUNCT
ijtc-708	129	4	value	value	NOUN
ijtc-708	129	5	of	of	ADP
ijtc-708	129	6	3.546	3.546	NUM
ijtc-708	129	7	exceeds	exceed	NOUN
ijtc-708	129	8	the	the	DET
ijtc-708	129	9	critical	critical	ADJ
ijtc-708	129	10	t	t	NOUN
ijtc-708	129	11	-	-	PUNCT
ijtc-708	129	12	value	value	NOUN
ijtc-708	129	13	of	of	ADP
ijtc-708	129	14	2.01410	2.01410	NUM
ijtc-708	129	15	at	at	ADP
ijtc-708	129	16	a	a	DET
ijtc-708	129	17	significance	significance	NOUN
ijtc-708	129	18	level	level	NOUN
ijtc-708	129	19	of	of	ADP
ijtc-708	129	20	0.05	0.05	NUM
ijtc-708	129	21	,	,	PUNCT
ijtc-708	129	22	and	and	CCONJ
ijtc-708	129	23	the	the	DET
ijtc-708	129	24	p	p	NOUN
ijtc-708	129	25	-	-	PUNCT
ijtc-708	129	26	value	value	NOUN
ijtc-708	129	27	of	of	ADP
ijtc-708	129	28	0.001	0.001	NUM
ijtc-708	129	29	is	be	AUX
ijtc-708	129	30	less	less	ADJ
ijtc-708	129	31	than	than	ADP
ijtc-708	129	32	0.05	0.05	NUM
ijtc-708	129	33	,	,	PUNCT
ijtc-708	129	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-708	129	35	book	book	NOUN
ijtc-708	129	36	-	-	PUNCT
ijtc-708	129	37	tax	tax	NOUN
ijtc-708	129	38	differences	difference	NOUN
ijtc-708	129	39	and	and	CCONJ
ijtc-708	129	40	profit	profit	NOUN
ijtc-708	129	41	growth	growth	NOUN
ijtc-708	129	42	:	:	PUNCT
ijtc-708	129	43	evidence	evidence	NOUN
ijtc-708	129	44	from	from	ADP
ijtc-708	129	45	indonesia	indonesia	PROPN
ijtc-708	129	46	qolbiyah	qolbiyah	PROPN
ijtc-708	129	47	,	,	PUNCT
ijtc-708	129	48	alamsyahbana	alamsyahbana	PROPN
ijtc-708	129	49	,	,	PUNCT
ijtc-708	129	50	chartady	chartady	ADJ
ijtc-708	129	51	,	,	PUNCT
ijtc-708	129	52	armansyah	armansyah	ADJ
ijtc-708	129	53	,	,	PUNCT
ijtc-708	129	54	and	and	CCONJ
ijtc-708	129	55	welly	welly	ADV
ijtc-708	129	56	191	191	NUM
ijtc-708	129	57	|	|	ADV
ijtc-708	129	58	ilomata	ilomata	PROPN
ijtc-708	129	59	international	international	ADJ
ijtc-708	129	60	journal	journal	NOUN
ijtc-708	129	61	of	of	ADP
ijtc-708	129	62	tax	tax	PROPN
ijtc-708	129	63	&	&	CCONJ
ijtc-708	129	64	accounting	accounting	PROPN
ijtc-708	129	65	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	129	66	suggesting	suggest	VERB
ijtc-708	129	67	that	that	SCONJ
ijtc-708	129	68	the	the	DET
ijtc-708	129	69	effect	effect	NOUN
ijtc-708	129	70	of	of	ADP
ijtc-708	129	71	temporary	temporary	ADJ
ijtc-708	129	72	differences	difference	NOUN
ijtc-708	129	73	on	on	ADP
ijtc-708	129	74	profit	profit	NOUN
ijtc-708	129	75	growth	growth	NOUN
ijtc-708	129	76	is	be	AUX
ijtc-708	129	77	statistically	statistically	ADV
ijtc-708	129	78	significant	significant	ADJ
ijtc-708	129	79	.	.	PUNCT
ijtc-708	130	1	furthermore	furthermore	ADV
ijtc-708	130	2	,	,	PUNCT
ijtc-708	130	3	the	the	DET
ijtc-708	130	4	study	study	NOUN
ijtc-708	130	5	suggests	suggest	VERB
ijtc-708	130	6	that	that	SCONJ
ijtc-708	130	7	temporary	temporary	ADJ
ijtc-708	130	8	differences	difference	NOUN
ijtc-708	130	9	can	can	AUX
ijtc-708	130	10	have	have	VERB
ijtc-708	130	11	a	a	DET
ijtc-708	130	12	negative	negative	ADJ
ijtc-708	130	13	fiscal	fiscal	ADJ
ijtc-708	130	14	correction	correction	NOUN
ijtc-708	130	15	on	on	ADP
ijtc-708	130	16	profit	profit	NOUN
ijtc-708	130	17	,	,	PUNCT
ijtc-708	130	18	resulting	result	VERB
ijtc-708	130	19	in	in	ADP
ijtc-708	130	20	a	a	DET
ijtc-708	130	21	decrease	decrease	NOUN
ijtc-708	130	22	in	in	ADP
ijtc-708	130	23	taxable	taxable	ADJ
ijtc-708	130	24	income	income	NOUN
ijtc-708	130	25	and	and	CCONJ
ijtc-708	130	26	potentially	potentially	ADV
ijtc-708	130	27	leading	lead	VERB
ijtc-708	130	28	to	to	ADP
ijtc-708	130	29	a	a	DET
ijtc-708	130	30	larger	large	ADJ
ijtc-708	130	31	net	net	ADJ
ijtc-708	130	32	profit	profit	NOUN
ijtc-708	130	33	.	.	PUNCT
ijtc-708	131	1	this	this	PRON
ijtc-708	131	2	indicates	indicate	VERB
ijtc-708	131	3	that	that	SCONJ
ijtc-708	131	4	temporary	temporary	ADJ
ijtc-708	131	5	differences	difference	NOUN
ijtc-708	131	6	may	may	AUX
ijtc-708	131	7	have	have	VERB
ijtc-708	131	8	a	a	DET
ijtc-708	131	9	complex	complex	ADJ
ijtc-708	131	10	and	and	CCONJ
ijtc-708	131	11	potentially	potentially	ADV
ijtc-708	131	12	important	important	ADJ
ijtc-708	131	13	role	role	NOUN
ijtc-708	131	14	in	in	ADP
ijtc-708	131	15	shaping	shape	VERB
ijtc-708	131	16	a	a	DET
ijtc-708	131	17	company	company	NOUN
ijtc-708	131	18	's	's	PART
ijtc-708	131	19	financial	financial	ADJ
ijtc-708	131	20	performance	performance	NOUN
ijtc-708	131	21	.	.	PUNCT
ijtc-708	132	1	based	base	VERB
ijtc-708	132	2	on	on	ADP
ijtc-708	132	3	the	the	DET
ijtc-708	132	4	analysis	analysis	NOUN
ijtc-708	132	5	and	and	CCONJ
ijtc-708	132	6	statistical	statistical	ADJ
ijtc-708	132	7	processing	processing	NOUN
ijtc-708	132	8	conducted	conduct	VERB
ijtc-708	132	9	on	on	ADP
ijtc-708	132	10	property	property	NOUN
ijtc-708	132	11	and	and	CCONJ
ijtc-708	132	12	real	real	ADJ
ijtc-708	132	13	estate	estate	NOUN
ijtc-708	132	14	sector	sector	NOUN
ijtc-708	132	15	companies	company	NOUN
ijtc-708	132	16	listed	list	VERB
ijtc-708	132	17	on	on	ADP
ijtc-708	132	18	the	the	DET
ijtc-708	132	19	indonesia	indonesia	PROPN
ijtc-708	132	20	stock	stock	PROPN
ijtc-708	132	21	exchange	exchange	PROPN
ijtc-708	132	22	,	,	PUNCT
ijtc-708	132	23	it	it	PRON
ijtc-708	132	24	was	be	AUX
ijtc-708	132	25	found	find	VERB
ijtc-708	132	26	that	that	SCONJ
ijtc-708	132	27	temporary	temporary	ADJ
ijtc-708	132	28	differences	difference	NOUN
ijtc-708	132	29	have	have	VERB
ijtc-708	132	30	a	a	DET
ijtc-708	132	31	significant	significant	ADJ
ijtc-708	132	32	relationship	relationship	NOUN
ijtc-708	132	33	with	with	ADP
ijtc-708	132	34	company	company	NOUN
ijtc-708	132	35	profit	profit	NOUN
ijtc-708	132	36	growth	growth	NOUN
ijtc-708	132	37	.	.	PUNCT
ijtc-708	133	1	this	this	PRON
ijtc-708	133	2	suggests	suggest	VERB
ijtc-708	133	3	that	that	SCONJ
ijtc-708	133	4	companies	company	NOUN
ijtc-708	133	5	can	can	AUX
ijtc-708	133	6	utilize	utilize	VERB
ijtc-708	133	7	temporary	temporary	ADJ
ijtc-708	133	8	tax	tax	NOUN
ijtc-708	133	9	burden	burden	NOUN
ijtc-708	133	10	management	management	NOUN
ijtc-708	133	11	to	to	PART
ijtc-708	133	12	improve	improve	VERB
ijtc-708	133	13	their	their	PRON
ijtc-708	133	14	financial	financial	ADJ
ijtc-708	133	15	performance	performance	NOUN
ijtc-708	133	16	.	.	PUNCT
ijtc-708	134	1	however	however	ADV
ijtc-708	134	2	,	,	PUNCT
ijtc-708	134	3	companies	company	NOUN
ijtc-708	134	4	need	need	VERB
ijtc-708	134	5	to	to	PART
ijtc-708	134	6	pay	pay	VERB
ijtc-708	134	7	attention	attention	NOUN
ijtc-708	134	8	to	to	ADP
ijtc-708	134	9	the	the	DET
ijtc-708	134	10	risks	risk	NOUN
ijtc-708	134	11	associated	associate	VERB
ijtc-708	134	12	with	with	ADP
ijtc-708	134	13	temporary	temporary	ADJ
ijtc-708	134	14	tax	tax	NOUN
ijtc-708	134	15	management	management	NOUN
ijtc-708	134	16	to	to	PART
ijtc-708	134	17	avoid	avoid	VERB
ijtc-708	134	18	negative	negative	ADJ
ijtc-708	134	19	impacts	impact	NOUN
ijtc-708	134	20	on	on	ADP
ijtc-708	134	21	future	future	ADJ
ijtc-708	134	22	company	company	NOUN
ijtc-708	134	23	performance	performance	NOUN
ijtc-708	134	24	.	.	PUNCT
ijtc-708	135	1	therefore	therefore	ADV
ijtc-708	135	2	,	,	PUNCT
ijtc-708	135	3	companies	company	NOUN
ijtc-708	135	4	need	need	VERB
ijtc-708	135	5	to	to	PART
ijtc-708	135	6	carefully	carefully	ADV
ijtc-708	135	7	and	and	CCONJ
ijtc-708	135	8	professionally	professionally	ADV
ijtc-708	135	9	manage	manage	VERB
ijtc-708	135	10	taxes	taxis	NOUN
ijtc-708	135	11	to	to	PART
ijtc-708	135	12	ensure	ensure	VERB
ijtc-708	135	13	a	a	DET
ijtc-708	135	14	positive	positive	ADJ
ijtc-708	135	15	impact	impact	NOUN
ijtc-708	135	16	on	on	ADP
ijtc-708	135	17	profit	profit	NOUN
ijtc-708	135	18	growth	growth	NOUN
ijtc-708	135	19	.	.	PUNCT
ijtc-708	136	1	for	for	ADP
ijtc-708	136	2	example	example	NOUN
ijtc-708	136	3	,	,	PUNCT
ijtc-708	136	4	a	a	DET
ijtc-708	136	5	property	property	NOUN
ijtc-708	136	6	and	and	CCONJ
ijtc-708	136	7	real	real	ADJ
ijtc-708	136	8	estate	estate	NOUN
ijtc-708	136	9	firm	firm	NOUN
ijtc-708	136	10	may	may	AUX
ijtc-708	136	11	have	have	VERB
ijtc-708	136	12	significant	significant	ADJ
ijtc-708	136	13	amounts	amount	NOUN
ijtc-708	136	14	of	of	ADP
ijtc-708	136	15	depreciation	depreciation	NOUN
ijtc-708	136	16	and	and	CCONJ
ijtc-708	136	17	amortization	amortization	NOUN
ijtc-708	136	18	expenses	expense	NOUN
ijtc-708	136	19	,	,	PUNCT
ijtc-708	136	20	which	which	PRON
ijtc-708	136	21	are	be	AUX
ijtc-708	136	22	deductible	deductible	ADJ
ijtc-708	136	23	for	for	ADP
ijtc-708	136	24	tax	tax	NOUN
ijtc-708	136	25	purposes	purpose	NOUN
ijtc-708	136	26	but	but	CCONJ
ijtc-708	136	27	may	may	AUX
ijtc-708	136	28	not	not	PART
ijtc-708	136	29	be	be	AUX
ijtc-708	136	30	recognized	recognize	VERB
ijtc-708	136	31	for	for	ADP
ijtc-708	136	32	accounting	accounting	NOUN
ijtc-708	136	33	purposes	purpose	NOUN
ijtc-708	136	34	.	.	PUNCT
ijtc-708	137	1	this	this	PRON
ijtc-708	137	2	creates	create	VERB
ijtc-708	137	3	a	a	DET
ijtc-708	137	4	temporary	temporary	ADJ
ijtc-708	137	5	difference	difference	NOUN
ijtc-708	137	6	between	between	ADP
ijtc-708	137	7	the	the	DET
ijtc-708	137	8	amount	amount	NOUN
ijtc-708	137	9	of	of	ADP
ijtc-708	137	10	income	income	NOUN
ijtc-708	137	11	recognized	recognize	VERB
ijtc-708	137	12	for	for	ADP
ijtc-708	137	13	accounting	accounting	NOUN
ijtc-708	137	14	purposes	purpose	NOUN
ijtc-708	137	15	and	and	CCONJ
ijtc-708	137	16	the	the	DET
ijtc-708	137	17	amount	amount	NOUN
ijtc-708	137	18	of	of	ADP
ijtc-708	137	19	income	income	NOUN
ijtc-708	137	20	recognized	recognize	VERB
ijtc-708	137	21	for	for	ADP
ijtc-708	137	22	tax	tax	NOUN
ijtc-708	137	23	purposes	purpose	NOUN
ijtc-708	137	24	.	.	PUNCT
ijtc-708	138	1	by	by	ADP
ijtc-708	138	2	recognizing	recognize	VERB
ijtc-708	138	3	these	these	DET
ijtc-708	138	4	temporary	temporary	ADJ
ijtc-708	138	5	differences	difference	NOUN
ijtc-708	138	6	and	and	CCONJ
ijtc-708	138	7	timing	time	VERB
ijtc-708	138	8	the	the	DET
ijtc-708	138	9	recognition	recognition	NOUN
ijtc-708	138	10	of	of	ADP
ijtc-708	138	11	income	income	NOUN
ijtc-708	138	12	and	and	CCONJ
ijtc-708	138	13	expenses	expense	NOUN
ijtc-708	138	14	,	,	PUNCT
ijtc-708	138	15	the	the	DET
ijtc-708	138	16	firm	firm	NOUN
ijtc-708	138	17	can	can	AUX
ijtc-708	138	18	reduce	reduce	VERB
ijtc-708	138	19	its	its	PRON
ijtc-708	138	20	current	current	ADJ
ijtc-708	138	21	tax	tax	NOUN
ijtc-708	138	22	liability	liability	NOUN
ijtc-708	138	23	and	and	CCONJ
ijtc-708	138	24	increase	increase	VERB
ijtc-708	138	25	its	its	PRON
ijtc-708	138	26	profit	profit	NOUN
ijtc-708	138	27	growth	growth	NOUN
ijtc-708	138	28	in	in	ADP
ijtc-708	138	29	the	the	DET
ijtc-708	138	30	short	short	ADJ
ijtc-708	138	31	term	term	NOUN
ijtc-708	138	32	.	.	PUNCT
ijtc-708	139	1	however	however	ADV
ijtc-708	139	2	,	,	PUNCT
ijtc-708	139	3	it	it	PRON
ijtc-708	139	4	is	be	AUX
ijtc-708	139	5	important	important	ADJ
ijtc-708	139	6	to	to	PART
ijtc-708	139	7	note	note	VERB
ijtc-708	139	8	that	that	SCONJ
ijtc-708	139	9	these	these	DET
ijtc-708	139	10	temporary	temporary	ADJ
ijtc-708	139	11	differences	difference	NOUN
ijtc-708	139	12	will	will	AUX
ijtc-708	139	13	eventually	eventually	ADV
ijtc-708	139	14	reverse	reverse	VERB
ijtc-708	139	15	in	in	ADP
ijtc-708	139	16	the	the	DET
ijtc-708	139	17	future	future	NOUN
ijtc-708	139	18	and	and	CCONJ
ijtc-708	139	19	result	result	VERB
ijtc-708	139	20	in	in	ADP
ijtc-708	139	21	higher	high	ADJ
ijtc-708	139	22	tax	tax	NOUN
ijtc-708	139	23	liabilities	liability	NOUN
ijtc-708	139	24	and	and	CCONJ
ijtc-708	139	25	lower	low	ADJ
ijtc-708	139	26	profit	profit	NOUN
ijtc-708	139	27	growth	growth	NOUN
ijtc-708	139	28	in	in	ADP
ijtc-708	139	29	the	the	DET
ijtc-708	139	30	long	long	ADJ
ijtc-708	139	31	term	term	NOUN
ijtc-708	139	32	.	.	PUNCT
ijtc-708	140	1	it	it	PRON
ijtc-708	140	2	is	be	AUX
ijtc-708	140	3	important	important	ADJ
ijtc-708	140	4	to	to	PART
ijtc-708	140	5	note	note	VERB
ijtc-708	140	6	,	,	PUNCT
ijtc-708	140	7	however	however	ADV
ijtc-708	140	8	,	,	PUNCT
ijtc-708	140	9	that	that	SCONJ
ijtc-708	140	10	the	the	DET
ijtc-708	140	11	results	result	NOUN
ijtc-708	140	12	of	of	ADP
ijtc-708	140	13	this	this	DET
ijtc-708	140	14	study	study	NOUN
ijtc-708	140	15	are	be	AUX
ijtc-708	140	16	based	base	VERB
ijtc-708	140	17	on	on	ADP
ijtc-708	140	18	a	a	DET
ijtc-708	140	19	specific	specific	ADJ
ijtc-708	140	20	sample	sample	NOUN
ijtc-708	140	21	and	and	CCONJ
ijtc-708	140	22	may	may	AUX
ijtc-708	140	23	not	not	PART
ijtc-708	140	24	be	be	AUX
ijtc-708	140	25	generalizable	generalizable	ADJ
ijtc-708	140	26	to	to	ADP
ijtc-708	140	27	other	other	ADJ
ijtc-708	140	28	populations	population	NOUN
ijtc-708	140	29	or	or	CCONJ
ijtc-708	140	30	contexts	contexts	NOUN
ijtc-708	140	31	.	.	PUNCT
ijtc-708	141	1	further	further	ADJ
ijtc-708	141	2	research	research	NOUN
ijtc-708	141	3	may	may	AUX
ijtc-708	141	4	be	be	AUX
ijtc-708	141	5	needed	need	VERB
ijtc-708	141	6	to	to	PART
ijtc-708	141	7	confirm	confirm	VERB
ijtc-708	141	8	the	the	DET
ijtc-708	141	9	findings	finding	NOUN
ijtc-708	141	10	and	and	CCONJ
ijtc-708	141	11	explore	explore	VERB
ijtc-708	141	12	the	the	DET
ijtc-708	141	13	underlying	underlie	VERB
ijtc-708	141	14	mechanisms	mechanism	NOUN
ijtc-708	141	15	driving	drive	VERB
ijtc-708	141	16	the	the	DET
ijtc-708	141	17	relationship	relationship	NOUN
ijtc-708	141	18	between	between	ADP
ijtc-708	141	19	temporary	temporary	ADJ
ijtc-708	141	20	differences	difference	NOUN
ijtc-708	141	21	and	and	CCONJ
ijtc-708	141	22	profit	profit	NOUN
ijtc-708	141	23	growth	growth	NOUN
ijtc-708	141	24	.	.	PUNCT
ijtc-708	142	1	3	3	X
ijtc-708	142	2	.	.	X
ijtc-708	142	3	effect	effect	NOUN
ijtc-708	142	4	of	of	ADP
ijtc-708	142	5	book	book	NOUN
ijtc-708	142	6	-	-	PUNCT
ijtc-708	142	7	tax	tax	NOUN
ijtc-708	142	8	difference	difference	NOUN
ijtc-708	142	9	on	on	ADP
ijtc-708	142	10	profit	profit	NOUN
ijtc-708	142	11	growth	growth	NOUN
ijtc-708	142	12	meanwhile	meanwhile	ADV
ijtc-708	142	13	,	,	PUNCT
ijtc-708	142	14	temporary	temporary	ADJ
ijtc-708	142	15	differences	difference	NOUN
ijtc-708	142	16	can	can	AUX
ijtc-708	142	17	have	have	VERB
ijtc-708	142	18	a	a	DET
ijtc-708	142	19	negative	negative	ADJ
ijtc-708	142	20	fiscal	fiscal	ADJ
ijtc-708	142	21	correction	correction	NOUN
ijtc-708	142	22	on	on	ADP
ijtc-708	142	23	profit	profit	NOUN
ijtc-708	142	24	,	,	PUNCT
ijtc-708	142	25	resulting	result	VERB
ijtc-708	142	26	in	in	ADP
ijtc-708	142	27	a	a	DET
ijtc-708	142	28	decrease	decrease	NOUN
ijtc-708	142	29	in	in	ADP
ijtc-708	142	30	taxable	taxable	ADJ
ijtc-708	142	31	income	income	NOUN
ijtc-708	142	32	and	and	CCONJ
ijtc-708	142	33	potentially	potentially	ADV
ijtc-708	142	34	leading	lead	VERB
ijtc-708	142	35	to	to	ADP
ijtc-708	142	36	a	a	DET
ijtc-708	142	37	larger	large	ADJ
ijtc-708	142	38	net	net	ADJ
ijtc-708	142	39	profit	profit	NOUN
ijtc-708	142	40	,	,	PUNCT
ijtc-708	142	41	as	as	SCONJ
ijtc-708	142	42	mentioned	mention	VERB
ijtc-708	142	43	earlier	early	ADV
ijtc-708	142	44	.	.	PUNCT
ijtc-708	143	1	the	the	DET
ijtc-708	143	2	combination	combination	NOUN
ijtc-708	143	3	of	of	ADP
ijtc-708	143	4	these	these	DET
ijtc-708	143	5	effects	effect	NOUN
ijtc-708	143	6	may	may	AUX
ijtc-708	143	7	explain	explain	VERB
ijtc-708	143	8	the	the	DET
ijtc-708	143	9	positive	positive	ADJ
ijtc-708	143	10	relationship	relationship	NOUN
ijtc-708	143	11	between	between	ADP
ijtc-708	143	12	book	book	NOUN
ijtc-708	143	13	-	-	PUNCT
ijtc-708	143	14	tax	tax	NOUN
ijtc-708	143	15	differences	difference	NOUN
ijtc-708	143	16	and	and	CCONJ
ijtc-708	143	17	profit	profit	NOUN
ijtc-708	143	18	growth	growth	NOUN
ijtc-708	143	19	observed	observe	VERB
ijtc-708	143	20	in	in	ADP
ijtc-708	143	21	the	the	DET
ijtc-708	143	22	study	study	NOUN
ijtc-708	143	23	.	.	PUNCT
ijtc-708	144	1	it	it	PRON
ijtc-708	144	2	is	be	AUX
ijtc-708	144	3	important	important	ADJ
ijtc-708	144	4	to	to	PART
ijtc-708	144	5	note	note	VERB
ijtc-708	144	6	that	that	SCONJ
ijtc-708	144	7	while	while	SCONJ
ijtc-708	144	8	the	the	DET
ijtc-708	144	9	results	result	NOUN
ijtc-708	144	10	suggest	suggest	VERB
ijtc-708	144	11	a	a	DET
ijtc-708	144	12	significant	significant	ADJ
ijtc-708	144	13	effect	effect	NOUN
ijtc-708	144	14	of	of	ADP
ijtc-708	144	15	book	book	NOUN
ijtc-708	144	16	-	-	PUNCT
ijtc-708	144	17	tax	tax	NOUN
ijtc-708	144	18	differences	difference	NOUN
ijtc-708	144	19	on	on	ADP
ijtc-708	144	20	profit	profit	NOUN
ijtc-708	144	21	growth	growth	NOUN
ijtc-708	144	22	,	,	PUNCT
ijtc-708	144	23	further	further	ADJ
ijtc-708	144	24	research	research	NOUN
ijtc-708	144	25	may	may	AUX
ijtc-708	144	26	be	be	AUX
ijtc-708	144	27	needed	need	VERB
ijtc-708	144	28	to	to	PART
ijtc-708	144	29	confirm	confirm	VERB
ijtc-708	144	30	the	the	DET
ijtc-708	144	31	findings	finding	NOUN
ijtc-708	144	32	and	and	CCONJ
ijtc-708	144	33	explore	explore	VERB
ijtc-708	144	34	the	the	DET
ijtc-708	144	35	underlying	underlie	VERB
ijtc-708	144	36	mechanisms	mechanism	NOUN
ijtc-708	144	37	driving	drive	VERB
ijtc-708	144	38	this	this	DET
ijtc-708	144	39	relationship	relationship	NOUN
ijtc-708	144	40	.	.	PUNCT
ijtc-708	145	1	additionally	additionally	ADV
ijtc-708	145	2	,	,	PUNCT
ijtc-708	145	3	it	it	PRON
ijtc-708	145	4	is	be	AUX
ijtc-708	145	5	important	important	ADJ
ijtc-708	145	6	to	to	PART
ijtc-708	145	7	consider	consider	VERB
ijtc-708	145	8	that	that	DET
ijtc-708	145	9	book	book	NOUN
ijtc-708	145	10	-	-	PUNCT
ijtc-708	145	11	tax	tax	NOUN
ijtc-708	145	12	differences	difference	NOUN
ijtc-708	145	13	can	can	AUX
ijtc-708	145	14	be	be	AUX
ijtc-708	145	15	influenced	influence	VERB
ijtc-708	145	16	by	by	ADP
ijtc-708	145	17	a	a	DET
ijtc-708	145	18	variety	variety	NOUN
ijtc-708	145	19	of	of	ADP
ijtc-708	145	20	factors	factor	NOUN
ijtc-708	145	21	beyond	beyond	ADP
ijtc-708	145	22	just	just	ADV
ijtc-708	145	23	permanent	permanent	ADJ
ijtc-708	145	24	and	and	CCONJ
ijtc-708	145	25	temporary	temporary	ADJ
ijtc-708	145	26	differences	difference	NOUN
ijtc-708	145	27	,	,	PUNCT
ijtc-708	145	28	and	and	CCONJ
ijtc-708	145	29	thus	thus	ADV
ijtc-708	145	30	it	it	PRON
ijtc-708	145	31	may	may	AUX
ijtc-708	145	32	be	be	AUX
ijtc-708	145	33	valuable	valuable	ADJ
ijtc-708	145	34	to	to	PART
ijtc-708	145	35	examine	examine	VERB
ijtc-708	145	36	the	the	DET
ijtc-708	145	37	effects	effect	NOUN
ijtc-708	145	38	of	of	ADP
ijtc-708	145	39	other	other	ADJ
ijtc-708	145	40	factors	factor	NOUN
ijtc-708	145	41	on	on	ADP
ijtc-708	145	42	this	this	DET
ijtc-708	145	43	relationship	relationship	NOUN
ijtc-708	145	44	as	as	ADV
ijtc-708	145	45	well	well	ADV
ijtc-708	145	46	.	.	PUNCT
ijtc-708	146	1	conclusion	conclusion	NOUN
ijtc-708	146	2	drawing	draw	VERB
ijtc-708	146	3	from	from	ADP
ijtc-708	146	4	the	the	DET
ijtc-708	146	5	findings	finding	NOUN
ijtc-708	146	6	and	and	CCONJ
ijtc-708	146	7	discussions	discussion	NOUN
ijtc-708	146	8	of	of	ADP
ijtc-708	146	9	the	the	DET
ijtc-708	146	10	study	study	NOUN
ijtc-708	146	11	conducted	conduct	VERB
ijtc-708	146	12	on	on	ADP
ijtc-708	146	13	property	property	NOUN
ijtc-708	146	14	and	and	CCONJ
ijtc-708	146	15	real	real	ADJ
ijtc-708	146	16	estate	estate	NOUN
ijtc-708	146	17	firms	firm	NOUN
ijtc-708	146	18	listed	list	VERB
ijtc-708	146	19	on	on	ADP
ijtc-708	146	20	the	the	DET
ijtc-708	146	21	indonesia	indonesia	PROPN
ijtc-708	146	22	stock	stock	PROPN
ijtc-708	146	23	exchange	exchange	PROPN
ijtc-708	146	24	(	(	PUNCT
ijtc-708	146	25	idx	idx	PROPN
ijtc-708	146	26	)	)	PUNCT
ijtc-708	146	27	,	,	PUNCT
ijtc-708	146	28	the	the	DET
ijtc-708	146	29	following	follow	VERB
ijtc-708	146	30	conclusions	conclusion	NOUN
ijtc-708	146	31	can	can	AUX
ijtc-708	146	32	be	be	AUX
ijtc-708	146	33	made	make	VERB
ijtc-708	146	34	:	:	PUNCT
ijtc-708	146	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-708	146	36	book	book	NOUN
ijtc-708	146	37	-	-	PUNCT
ijtc-708	146	38	tax	tax	NOUN
ijtc-708	146	39	differences	difference	NOUN
ijtc-708	146	40	and	and	CCONJ
ijtc-708	146	41	profit	profit	NOUN
ijtc-708	146	42	growth	growth	NOUN
ijtc-708	146	43	:	:	PUNCT
ijtc-708	146	44	evidence	evidence	NOUN
ijtc-708	146	45	from	from	ADP
ijtc-708	146	46	indonesia	indonesia	PROPN
ijtc-708	146	47	qolbiyah	qolbiyah	PROPN
ijtc-708	146	48	,	,	PUNCT
ijtc-708	146	49	alamsyahbana	alamsyahbana	PROPN
ijtc-708	146	50	,	,	PUNCT
ijtc-708	146	51	chartady	chartady	ADJ
ijtc-708	146	52	,	,	PUNCT
ijtc-708	146	53	armansyah	armansyah	ADJ
ijtc-708	146	54	,	,	PUNCT
ijtc-708	146	55	and	and	CCONJ
ijtc-708	146	56	welly	welly	ADV
ijtc-708	146	57	192	192	NUM
ijtc-708	146	58	|	|	ADV
ijtc-708	146	59	ilomata	ilomata	NOUN
ijtc-708	146	60	international	international	ADJ
ijtc-708	146	61	journal	journal	NOUN
ijtc-708	146	62	of	of	ADP
ijtc-708	146	63	tax	tax	PROPN
ijtc-708	146	64	&	&	CCONJ
ijtc-708	146	65	accounting	accounting	NOUN
ijtc-708	146	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	146	67	1	1	NUM
ijtc-708	146	68	.	.	PUNCT
ijtc-708	147	1	permanent	permanent	ADJ
ijtc-708	147	2	differences	difference	NOUN
ijtc-708	147	3	are	be	AUX
ijtc-708	147	4	positively	positively	ADV
ijtc-708	147	5	and	and	CCONJ
ijtc-708	147	6	significantly	significantly	ADV
ijtc-708	147	7	related	relate	VERB
ijtc-708	147	8	to	to	ADP
ijtc-708	147	9	the	the	DET
ijtc-708	147	10	growth	growth	NOUN
ijtc-708	147	11	of	of	ADP
ijtc-708	147	12	profits	profit	NOUN
ijtc-708	147	13	in	in	ADP
ijtc-708	147	14	property	property	NOUN
ijtc-708	147	15	and	and	CCONJ
ijtc-708	147	16	real	real	ADJ
ijtc-708	147	17	estate	estate	NOUN
ijtc-708	147	18	firms	firm	NOUN
ijtc-708	147	19	listed	list	VERB
ijtc-708	147	20	on	on	ADP
ijtc-708	147	21	the	the	DET
ijtc-708	147	22	idx	idx	NOUN
ijtc-708	147	23	.	.	PROPN
ijtc-708	148	1	2	2	X
ijtc-708	148	2	.	.	X
ijtc-708	148	3	temporary	temporary	ADJ
ijtc-708	148	4	differences	difference	NOUN
ijtc-708	148	5	also	also	ADV
ijtc-708	148	6	have	have	VERB
ijtc-708	148	7	a	a	DET
ijtc-708	148	8	positive	positive	ADJ
ijtc-708	148	9	and	and	CCONJ
ijtc-708	148	10	significant	significant	ADJ
ijtc-708	148	11	effect	effect	NOUN
ijtc-708	148	12	on	on	ADP
ijtc-708	148	13	profit	profit	NOUN
ijtc-708	148	14	growth	growth	NOUN
ijtc-708	148	15	in	in	ADP
ijtc-708	148	16	property	property	NOUN
ijtc-708	148	17	and	and	CCONJ
ijtc-708	148	18	real	real	ADJ
ijtc-708	148	19	estate	estate	NOUN
ijtc-708	148	20	firms	firm	NOUN
ijtc-708	148	21	listed	list	VERB
ijtc-708	148	22	on	on	ADP
ijtc-708	148	23	the	the	DET
ijtc-708	148	24	idx	idx	NOUN
ijtc-708	148	25	.	.	PROPN
ijtc-708	149	1	3	3	X
ijtc-708	149	2	.	.	NOUN
ijtc-708	149	3	permanent	permanent	ADJ
ijtc-708	149	4	and	and	CCONJ
ijtc-708	149	5	temporary	temporary	ADJ
ijtc-708	149	6	differences	difference	NOUN
ijtc-708	149	7	,	,	PUNCT
ijtc-708	149	8	when	when	SCONJ
ijtc-708	149	9	considered	consider	VERB
ijtc-708	149	10	together	together	ADV
ijtc-708	149	11	,	,	PUNCT
ijtc-708	149	12	have	have	VERB
ijtc-708	149	13	a	a	DET
ijtc-708	149	14	significant	significant	ADJ
ijtc-708	149	15	impact	impact	NOUN
ijtc-708	149	16	on	on	ADP
ijtc-708	149	17	profit	profit	NOUN
ijtc-708	149	18	growth	growth	NOUN
ijtc-708	149	19	in	in	ADP
ijtc-708	149	20	property	property	NOUN
ijtc-708	149	21	and	and	CCONJ
ijtc-708	149	22	real	real	ADJ
ijtc-708	149	23	estate	estate	NOUN
ijtc-708	149	24	firms	firm	NOUN
ijtc-708	149	25	listed	list	VERB
ijtc-708	149	26	on	on	ADP
ijtc-708	149	27	the	the	DET
ijtc-708	149	28	idx	idx	PROPN
ijtc-708	149	29	.	.	PUNCT
ijtc-708	150	1	suggestion	suggestion	NOUN
ijtc-708	150	2	suggestions	suggestion	NOUN
ijtc-708	150	3	that	that	PRON
ijtc-708	150	4	can	can	AUX
ijtc-708	150	5	be	be	AUX
ijtc-708	150	6	recommended	recommend	VERB
ijtc-708	150	7	for	for	ADP
ijtc-708	150	8	further	further	ADJ
ijtc-708	150	9	research	research	NOUN
ijtc-708	150	10	based	base	VERB
ijtc-708	150	11	on	on	ADP
ijtc-708	150	12	the	the	DET
ijtc-708	150	13	limitations	limitation	NOUN
ijtc-708	150	14	and	and	CCONJ
ijtc-708	150	15	reasons	reason	NOUN
ijtc-708	150	16	for	for	ADP
ijtc-708	150	17	the	the	DET
ijtc-708	150	18	many	many	ADJ
ijtc-708	150	19	hypotheses	hypothesis	NOUN
ijtc-708	150	20	that	that	PRON
ijtc-708	150	21	were	be	AUX
ijtc-708	150	22	rejected	reject	VERB
ijtc-708	150	23	and	and	CCONJ
ijtc-708	150	24	not	not	PART
ijtc-708	150	25	significant	significant	ADJ
ijtc-708	150	26	in	in	ADP
ijtc-708	150	27	this	this	DET
ijtc-708	150	28	study	study	NOUN
ijtc-708	150	29	are	be	AUX
ijtc-708	150	30	as	as	SCONJ
ijtc-708	150	31	follows	follow	VERB
ijtc-708	150	32	:	:	PUNCT
ijtc-708	150	33	1	1	X
ijtc-708	150	34	.	.	X
ijtc-708	150	35	further	further	ADJ
ijtc-708	150	36	research	research	NOUN
ijtc-708	150	37	should	should	AUX
ijtc-708	150	38	focus	focus	VERB
ijtc-708	150	39	on	on	ADP
ijtc-708	150	40	the	the	DET
ijtc-708	150	41	importance	importance	NOUN
ijtc-708	150	42	of	of	ADP
ijtc-708	150	43	examining	examine	VERB
ijtc-708	150	44	the	the	DET
ijtc-708	150	45	variables	variable	NOUN
ijtc-708	150	46	of	of	ADP
ijtc-708	150	47	temporary	temporary	ADJ
ijtc-708	150	48	and	and	CCONJ
ijtc-708	150	49	permanent	permanent	ADJ
ijtc-708	150	50	differences	difference	NOUN
ijtc-708	150	51	in	in	ADP
ijtc-708	150	52	determining	determine	VERB
ijtc-708	150	53	the	the	DET
ijtc-708	150	54	quality	quality	NOUN
ijtc-708	150	55	and	and	CCONJ
ijtc-708	150	56	sustainability	sustainability	NOUN
ijtc-708	150	57	of	of	ADP
ijtc-708	150	58	a	a	DET
ijtc-708	150	59	company	company	NOUN
ijtc-708	150	60	's	's	PART
ijtc-708	150	61	life	life	NOUN
ijtc-708	150	62	through	through	ADP
ijtc-708	150	63	profit	profit	NOUN
ijtc-708	150	64	growth	growth	NOUN
ijtc-708	150	65	,	,	PUNCT
ijtc-708	150	66	and	and	CCONJ
ijtc-708	150	67	how	how	SCONJ
ijtc-708	150	68	this	this	DET
ijtc-708	150	69	information	information	NOUN
ijtc-708	150	70	can	can	AUX
ijtc-708	150	71	aid	aid	VERB
ijtc-708	150	72	investors	investor	NOUN
ijtc-708	150	73	in	in	ADP
ijtc-708	150	74	making	make	VERB
ijtc-708	150	75	more	more	ADV
ijtc-708	150	76	informed	informed	ADJ
ijtc-708	150	77	investment	investment	NOUN
ijtc-708	150	78	decisions	decision	NOUN
ijtc-708	150	79	2	2	NUM
ijtc-708	150	80	.	.	PUNCT
ijtc-708	151	1	future	future	ADJ
ijtc-708	151	2	studies	study	NOUN
ijtc-708	151	3	should	should	AUX
ijtc-708	151	4	consider	consider	VERB
ijtc-708	151	5	expanding	expand	VERB
ijtc-708	151	6	the	the	DET
ijtc-708	151	7	sample	sample	NOUN
ijtc-708	151	8	to	to	PART
ijtc-708	151	9	include	include	VERB
ijtc-708	151	10	companies	company	NOUN
ijtc-708	151	11	other	other	ADJ
ijtc-708	151	12	than	than	ADP
ijtc-708	151	13	banks	bank	NOUN
ijtc-708	151	14	,	,	PUNCT
ijtc-708	151	15	such	such	ADJ
ijtc-708	151	16	as	as	ADP
ijtc-708	151	17	insurance	insurance	NOUN
ijtc-708	151	18	and	and	CCONJ
ijtc-708	151	19	leasing	leasing	NOUN
ijtc-708	151	20	companies	company	NOUN
ijtc-708	151	21	listed	list	VERB
ijtc-708	151	22	on	on	ADP
ijtc-708	151	23	the	the	DET
ijtc-708	151	24	idx	idx	PROPN
ijtc-708	151	25	,	,	PUNCT
ijtc-708	151	26	or	or	CCONJ
ijtc-708	151	27	even	even	ADV
ijtc-708	151	28	companies	company	NOUN
ijtc-708	151	29	from	from	ADP
ijtc-708	151	30	different	different	ADJ
ijtc-708	151	31	countries	country	NOUN
ijtc-708	151	32	with	with	ADP
ijtc-708	151	33	different	different	ADJ
ijtc-708	151	34	tax	tax	NOUN
ijtc-708	151	35	policies	policy	NOUN
ijtc-708	151	36	and	and	CCONJ
ijtc-708	151	37	regulations	regulation	NOUN
ijtc-708	151	38	.	.	PUNCT
ijtc-708	152	1	3	3	X
ijtc-708	152	2	.	.	X
ijtc-708	152	3	future	future	ADJ
ijtc-708	152	4	research	research	NOUN
ijtc-708	152	5	should	should	AUX
ijtc-708	152	6	consider	consider	VERB
ijtc-708	152	7	using	use	VERB
ijtc-708	152	8	a	a	DET
ijtc-708	152	9	longer	long	ADJ
ijtc-708	152	10	observation	observation	NOUN
ijtc-708	152	11	period	period	NOUN
ijtc-708	152	12	than	than	ADP
ijtc-708	152	13	the	the	DET
ijtc-708	152	14	four	four	NUM
ijtc-708	152	15	years	year	NOUN
ijtc-708	152	16	used	use	VERB
ijtc-708	152	17	in	in	ADP
ijtc-708	152	18	this	this	DET
ijtc-708	152	19	study	study	NOUN
ijtc-708	152	20	to	to	PART
ijtc-708	152	21	better	well	ADV
ijtc-708	152	22	understand	understand	VERB
ijtc-708	152	23	the	the	DET
ijtc-708	152	24	phenomenon	phenomenon	NOUN
ijtc-708	152	25	of	of	ADP
ijtc-708	152	26	profit	profit	NOUN
ijtc-708	152	27	growth	growth	NOUN
ijtc-708	152	28	and	and	CCONJ
ijtc-708	152	29	its	its	PRON
ijtc-708	152	30	underlying	underlying	ADJ
ijtc-708	152	31	factors	factor	NOUN
ijtc-708	152	32	.	.	PUNCT
ijtc-708	153	1	reference	reference	NOUN
ijtc-708	153	2	ait	ait	PROPN
ijtc-708	153	3	novatiani	novatiani	PROPN
ijtc-708	153	4	,	,	PUNCT
ijtc-708	153	5	r.	r.	PROPN
ijtc-708	153	6	,	,	PUNCT
ijtc-708	153	7	afiah	afiah	PROPN
ijtc-708	153	8	,	,	PUNCT
ijtc-708	153	9	n.	n.	PROPN
ijtc-708	153	10	n.	n.	PROPN
ijtc-708	153	11	,	,	PUNCT
ijtc-708	153	12	&	&	CCONJ
ijtc-708	153	13	sumantri	sumantri	PROPN
ijtc-708	153	14	,	,	PUNCT
ijtc-708	153	15	r.	r.	PROPN
ijtc-708	153	16	(	(	PUNCT
ijtc-708	153	17	2022	2022	NUM
ijtc-708	153	18	)	)	PUNCT
ijtc-708	153	19	.	.	PUNCT
ijtc-708	154	1	risk	risk	NOUN
ijtc-708	154	2	management	management	NOUN
ijtc-708	154	3	and	and	CCONJ
ijtc-708	154	4	other	other	ADJ
ijtc-708	154	5	factors	factor	NOUN
ijtc-708	154	6	preventing	prevent	VERB
ijtc-708	154	7	fraudulent	fraudulent	ADJ
ijtc-708	154	8	financial	financial	ADJ
ijtc-708	154	9	reporting	reporting	NOUN
ijtc-708	154	10	by	by	ADP
ijtc-708	154	11	stateowned	stateowne	VERB
ijtc-708	154	12	enterprises	enterprise	NOUN
ijtc-708	154	13	in	in	ADP
ijtc-708	154	14	indonesia	indonesia	PROPN
ijtc-708	154	15	.	.	PUNCT
ijtc-708	155	1	asian	asian	ADJ
ijtc-708	155	2	economic	economic	ADJ
ijtc-708	155	3	and	and	CCONJ
ijtc-708	155	4	financial	financial	ADJ
ijtc-708	155	5	review	review	NOUN
ijtc-708	155	6	,	,	PUNCT
ijtc-708	155	7	12(8	12(8	NUM
ijtc-708	155	8	)	)	PUNCT
ijtc-708	155	9	,	,	PUNCT
ijtc-708	155	10	686–711	686–711	NUM
ijtc-708	155	11	.	.	PUNCT
ijtc-708	156	1	https://doi.org/10.55493/5002.v12i8.4587	https://doi.org/10.55493/5002.v12i8.4587	PROPN
ijtc-708	156	2	al	al	PROPN
ijtc-708	156	3	sarrah	sarrah	PROPN
ijtc-708	156	4	,	,	PUNCT
ijtc-708	156	5	m.	m.	NOUN
ijtc-708	156	6	,	,	PUNCT
ijtc-708	156	7	ajmal	ajmal	ADJ
ijtc-708	156	8	,	,	PUNCT
ijtc-708	156	9	m.	m.	NOUN
ijtc-708	156	10	m.	m.	NOUN
ijtc-708	156	11	,	,	PUNCT
ijtc-708	156	12	&	&	CCONJ
ijtc-708	156	13	mertzanis	mertzanis	PROPN
ijtc-708	156	14	,	,	PUNCT
ijtc-708	156	15	c.	c.	PROPN
ijtc-708	156	16	(	(	PUNCT
ijtc-708	156	17	2020	2020	NUM
ijtc-708	156	18	)	)	PUNCT
ijtc-708	156	19	.	.	PUNCT
ijtc-708	157	1	identification	identification	NOUN
ijtc-708	157	2	of	of	ADP
ijtc-708	157	3	sustainability	sustainability	NOUN
ijtc-708	157	4	indicators	indicator	NOUN
ijtc-708	157	5	in	in	ADP
ijtc-708	157	6	the	the	DET
ijtc-708	157	7	civil	civil	ADJ
ijtc-708	157	8	aviation	aviation	NOUN
ijtc-708	157	9	sector	sector	NOUN
ijtc-708	157	10	in	in	ADP
ijtc-708	157	11	dubai	dubai	PROPN
ijtc-708	157	12	:	:	PUNCT
ijtc-708	157	13	a	a	DET
ijtc-708	157	14	stakeholders	stakeholder	NOUN
ijtc-708	157	15	’	'	PUNCT
ijtc-708	157	16	perspective	perspective	NOUN
ijtc-708	157	17	.	.	PUNCT
ijtc-708	158	1	social	social	ADJ
ijtc-708	158	2	responsibility	responsibility	NOUN
ijtc-708	158	3	journal	journal	NOUN
ijtc-708	158	4	,	,	PUNCT
ijtc-708	158	5	17(5	17(5	NUM
ijtc-708	158	6	)	)	PUNCT
ijtc-708	158	7	,	,	PUNCT
ijtc-708	158	8	648–668	648–668	X
ijtc-708	158	9	.	.	PUNCT
ijtc-708	159	1	https://doi.org/10.1108/srj-06-2019-0203	https://doi.org/10.1108/srj-06-2019-0203	PROPN
ijtc-708	159	2	alblooshi	alblooshi	PROPN
ijtc-708	159	3	,	,	PUNCT
ijtc-708	159	4	b.	b.	PROPN
ijtc-708	159	5	g.	g.	PROPN
ijtc-708	159	6	k.	k.	PROPN
ijtc-708	159	7	m.	m.	PROPN
ijtc-708	159	8	,	,	PUNCT
ijtc-708	159	9	ahmad	ahmad	PROPN
ijtc-708	159	10	,	,	PUNCT
ijtc-708	159	11	s.	s.	PROPN
ijtc-708	159	12	z.	z.	PROPN
ijtc-708	159	13	,	,	PUNCT
ijtc-708	159	14	hussain	hussain	PROPN
ijtc-708	159	15	,	,	PUNCT
ijtc-708	159	16	m.	m.	NOUN
ijtc-708	159	17	,	,	PUNCT
ijtc-708	159	18	&	&	CCONJ
ijtc-708	159	19	singh	singh	PROPN
ijtc-708	159	20	,	,	PUNCT
ijtc-708	159	21	s.	s.	PROPN
ijtc-708	159	22	k.	k.	PROPN
ijtc-708	159	23	(	(	PUNCT
ijtc-708	159	24	2022	2022	NUM
ijtc-708	159	25	)	)	PUNCT
ijtc-708	159	26	.	.	PUNCT
ijtc-708	160	1	sustainable	sustainable	ADJ
ijtc-708	160	2	management	management	NOUN
ijtc-708	160	3	of	of	ADP
ijtc-708	160	4	electronic	electronic	ADJ
ijtc-708	160	5	waste	waste	NOUN
ijtc-708	160	6	:	:	PUNCT
ijtc-708	160	7	empirical	empirical	ADJ
ijtc-708	160	8	evidences	evidence	NOUN
ijtc-708	160	9	from	from	ADP
ijtc-708	160	10	a	a	DET
ijtc-708	160	11	stakeholders	stakeholder	NOUN
ijtc-708	160	12	’	'	PUNCT
ijtc-708	160	13	perspective	perspective	NOUN
ijtc-708	160	14	.	.	PUNCT
ijtc-708	161	1	business	business	NOUN
ijtc-708	161	2	strategy	strategy	NOUN
ijtc-708	161	3	and	and	CCONJ
ijtc-708	161	4	the	the	DET
ijtc-708	161	5	environment	environment	NOUN
ijtc-708	161	6	,	,	PUNCT
ijtc-708	161	7	31(4	31(4	NUM
ijtc-708	161	8	)	)	PUNCT
ijtc-708	161	9	,	,	PUNCT
ijtc-708	161	10	1856–1874	1856–1874	NUM
ijtc-708	161	11	.	.	PUNCT
ijtc-708	162	1	https://doi.org/10.1002/bse.2987	https://doi.org/10.1002/bse.2987	PROPN
ijtc-708	162	2	anesa	anesa	PROPN
ijtc-708	162	3	,	,	PUNCT
ijtc-708	162	4	m.	m.	NOUN
ijtc-708	162	5	,	,	PUNCT
ijtc-708	162	6	gillespie	gillespie	PROPN
ijtc-708	162	7	,	,	PUNCT
ijtc-708	162	8	n.	n.	NOUN
ijtc-708	162	9	,	,	PUNCT
ijtc-708	162	10	spee	spee	NOUN
ijtc-708	162	11	,	,	PUNCT
ijtc-708	162	12	a.	a.	NOUN
ijtc-708	162	13	p.	p.	NOUN
ijtc-708	162	14	,	,	PUNCT
ijtc-708	162	15	&	&	CCONJ
ijtc-708	162	16	sadiq	sadiq	PROPN
ijtc-708	162	17	,	,	PUNCT
ijtc-708	162	18	k.	k.	PROPN
ijtc-708	162	19	(	(	PUNCT
ijtc-708	162	20	2018	2018	NUM
ijtc-708	162	21	)	)	PUNCT
ijtc-708	162	22	.	.	PUNCT
ijtc-708	163	1	the	the	DET
ijtc-708	163	2	legitimation	legitimation	NOUN
ijtc-708	163	3	of	of	ADP
ijtc-708	163	4	corporate	corporate	ADJ
ijtc-708	163	5	tax	tax	NOUN
ijtc-708	163	6	minimization	minimization	NOUN
ijtc-708	163	7	.	.	PUNCT
ijtc-708	164	1	accounting	accounting	NOUN
ijtc-708	164	2	,	,	PUNCT
ijtc-708	164	3	organizations	organization	NOUN
ijtc-708	164	4	and	and	CCONJ
ijtc-708	164	5	society	society	NOUN
ijtc-708	164	6	,	,	PUNCT
ijtc-708	164	7	xxxx	xxxx	ADV
ijtc-708	164	8	.	.	PUNCT
ijtc-708	165	1	https://doi.org/10.1016/j.aos.2018.10.004	https://doi.org/10.1016/j.aos.2018.10.004	PROPN
ijtc-708	165	2	asyik	asyik	NOUN
ijtc-708	165	3	,	,	PUNCT
ijtc-708	165	4	n.	n.	PROPN
ijtc-708	165	5	f.	f.	PROPN
ijtc-708	165	6	,	,	PUNCT
ijtc-708	165	7	wahidahwati	wahidahwati	NOUN
ijtc-708	165	8	,	,	PUNCT
ijtc-708	165	9	&	&	CCONJ
ijtc-708	165	10	laily	laily	PROPN
ijtc-708	165	11	,	,	PUNCT
ijtc-708	165	12	n.	n.	NOUN
ijtc-708	165	13	(	(	PUNCT
ijtc-708	165	14	2022	2022	NUM
ijtc-708	165	15	)	)	PUNCT
ijtc-708	165	16	.	.	PUNCT
ijtc-708	166	1	the	the	DET
ijtc-708	166	2	role	role	NOUN
ijtc-708	166	3	of	of	ADP
ijtc-708	166	4	intellectual	intellectual	ADJ
ijtc-708	166	5	capital	capital	NOUN
ijtc-708	166	6	in	in	ADP
ijtc-708	166	7	intervening	intervene	VERB
ijtc-708	166	8	financial	financial	ADJ
ijtc-708	166	9	behavior	behavior	NOUN
ijtc-708	166	10	and	and	CCONJ
ijtc-708	166	11	financial	financial	ADJ
ijtc-708	166	12	literacy	literacy	NOUN
ijtc-708	166	13	on	on	ADP
ijtc-708	166	14	financial	financial	ADJ
ijtc-708	166	15	inclusion	inclusion	NOUN
ijtc-708	166	16	.	.	PUNCT
ijtc-708	167	1	wseas	wseas	VERB
ijtc-708	167	2	transactions	transaction	NOUN
ijtc-708	167	3	on	on	ADP
ijtc-708	167	4	business	business	NOUN
ijtc-708	167	5	and	and	CCONJ
ijtc-708	167	6	economics	economic	NOUN
ijtc-708	167	7	,	,	PUNCT
ijtc-708	167	8	19	19	NUM
ijtc-708	167	9	,	,	PUNCT
ijtc-708	167	10	805–814	805–814	NUM
ijtc-708	167	11	.	.	PUNCT
ijtc-708	168	1	https://doi.org/10.37394/23207.2022.19.70	https://doi.org/10.37394/23207.2022.19.70	ADJ
ijtc-708	168	2	brünahl	brünahl	NOUN
ijtc-708	168	3	,	,	PUNCT
ijtc-708	168	4	c.	c.	PROPN
ijtc-708	168	5	a.	a.	PROPN
ijtc-708	168	6	,	,	PUNCT
ijtc-708	168	7	hinding	hinding	NOUN
ijtc-708	168	8	,	,	PUNCT
ijtc-708	168	9	b.	b.	PROPN
ijtc-708	168	10	,	,	PUNCT
ijtc-708	168	11	eilers	eilers	PROPN
ijtc-708	168	12	,	,	PUNCT
ijtc-708	168	13	l.	l.	PROPN
ijtc-708	168	14	,	,	PUNCT
ijtc-708	168	15	höck	höck	PROPN
ijtc-708	168	16	,	,	PUNCT
ijtc-708	168	17	j.	j.	PROPN
ijtc-708	168	18	,	,	PUNCT
ijtc-708	168	19	hollinderbäumer	hollinderbäumer	NOUN
ijtc-708	168	20	,	,	PUNCT
ijtc-708	168	21	a.	a.	NOUN
ijtc-708	168	22	,	,	PUNCT
ijtc-708	168	23	buggenhagen	buggenhagen	NOUN
ijtc-708	168	24	,	,	PUNCT
ijtc-708	168	25	h.	h.	PROPN
ijtc-708	168	26	,	,	PUNCT
ijtc-708	168	27	reschke	reschke	PROPN
ijtc-708	168	28	,	,	PUNCT
ijtc-708	168	29	k.	k.	PROPN
ijtc-708	168	30	,	,	PUNCT
ijtc-708	168	31	schultz	schultz	PROPN
ijtc-708	168	32	,	,	PUNCT
ijtc-708	168	33	j.-h	j.-h	PROPN
ijtc-708	168	34	.	.	PUNCT
ijtc-708	168	35	,	,	PUNCT
ijtc-708	168	36	&	&	CCONJ
ijtc-708	168	37	jünger	jünger	PROPN
ijtc-708	168	38	,	,	PUNCT
ijtc-708	168	39	j.	j.	PROPN
ijtc-708	168	40	(	(	PUNCT
ijtc-708	168	41	2022	2022	NUM
ijtc-708	168	42	)	)	PUNCT
ijtc-708	168	43	.	.	PUNCT
ijtc-708	169	1	implementing	implement	VERB
ijtc-708	169	2	and	and	CCONJ
ijtc-708	169	3	optimizing	optimize	VERB
ijtc-708	169	4	a	a	DET
ijtc-708	169	5	communication	communication	NOUN
ijtc-708	169	6	curriculum	curriculum	NOUN
ijtc-708	169	7	in	in	ADP
ijtc-708	169	8	medical	medical	ADJ
ijtc-708	169	9	teaching	teaching	NOUN
ijtc-708	169	10	:	:	PUNCT
ijtc-708	169	11	stakeholders	stakeholder	NOUN
ijtc-708	169	12	’	'	PUNCT
ijtc-708	169	13	perspectives	perspective	NOUN
ijtc-708	169	14	.	.	PUNCT
ijtc-708	170	1	plos	plos	PROPN
ijtc-708	170	2	one	one	NUM
ijtc-708	170	3	,	,	PUNCT
ijtc-708	170	4	17(2	17(2	NUM
ijtc-708	170	5	february	february	NOUN
ijtc-708	170	6	)	)	PUNCT
ijtc-708	170	7	.	.	PUNCT
ijtc-708	171	1	https://doi.org/10.1371/journal.pone.0263380	https://doi.org/10.1371/journal.pone.0263380	VERB
ijtc-708	171	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-708	171	3	book	book	NOUN
ijtc-708	171	4	-	-	PUNCT
ijtc-708	171	5	tax	tax	NOUN
ijtc-708	171	6	differences	difference	NOUN
ijtc-708	171	7	and	and	CCONJ
ijtc-708	171	8	profit	profit	NOUN
ijtc-708	171	9	growth	growth	NOUN
ijtc-708	171	10	:	:	PUNCT
ijtc-708	171	11	evidence	evidence	NOUN
ijtc-708	171	12	from	from	ADP
ijtc-708	171	13	indonesia	indonesia	PROPN
ijtc-708	171	14	qolbiyah	qolbiyah	PROPN
ijtc-708	171	15	,	,	PUNCT
ijtc-708	171	16	alamsyahbana	alamsyahbana	PROPN
ijtc-708	171	17	,	,	PUNCT
ijtc-708	171	18	chartady	chartady	ADJ
ijtc-708	171	19	,	,	PUNCT
ijtc-708	171	20	armansyah	armansyah	ADJ
ijtc-708	171	21	,	,	PUNCT
ijtc-708	171	22	and	and	CCONJ
ijtc-708	171	23	welly	welly	ADV
ijtc-708	171	24	193	193	NUM
ijtc-708	171	25	|	|	ADV
ijtc-708	171	26	ilomata	ilomata	NOUN
ijtc-708	171	27	international	international	ADJ
ijtc-708	171	28	journal	journal	NOUN
ijtc-708	171	29	of	of	ADP
ijtc-708	171	30	tax	tax	PROPN
ijtc-708	171	31	&	&	CCONJ
ijtc-708	171	32	accounting	account	VERB
ijtc-708	171	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	171	34	duçi	duçi	NOUN
ijtc-708	171	35	,	,	PUNCT
ijtc-708	171	36	e.	e.	PROPN
ijtc-708	171	37	(	(	PUNCT
ijtc-708	171	38	2021	2021	NUM
ijtc-708	171	39	)	)	PUNCT
ijtc-708	171	40	.	.	PUNCT
ijtc-708	172	1	the	the	DET
ijtc-708	172	2	relationship	relationship	NOUN
ijtc-708	172	3	between	between	ADP
ijtc-708	172	4	management	management	NOUN
ijtc-708	172	5	accounting	accounting	NOUN
ijtc-708	172	6	,	,	PUNCT
ijtc-708	172	7	strategic	strategic	ADJ
ijtc-708	172	8	management	management	NOUN
ijtc-708	172	9	accounting	accounting	NOUN
ijtc-708	172	10	and	and	CCONJ
ijtc-708	172	11	strategic	strategic	ADJ
ijtc-708	172	12	cost	cost	NOUN
ijtc-708	172	13	management	management	NOUN
ijtc-708	172	14	.	.	PUNCT
ijtc-708	173	1	academic	academic	ADJ
ijtc-708	173	2	journal	journal	NOUN
ijtc-708	173	3	of	of	ADP
ijtc-708	173	4	interdisciplinary	interdisciplinary	ADJ
ijtc-708	173	5	studies	study	NOUN
ijtc-708	173	6	,	,	PUNCT
ijtc-708	173	7	10(5	10(5	NUM
ijtc-708	173	8	)	)	PUNCT
ijtc-708	173	9	,	,	PUNCT
ijtc-708	173	10	376–389	376–389	NUM
ijtc-708	173	11	.	.	PUNCT
ijtc-708	174	1	https://doi.org/10.36941/ajis-2021-0146	https://doi.org/10.36941/ajis-2021-0146	PROPN
ijtc-708	174	2	dudley	dudley	PROPN
ijtc-708	174	3	,	,	PUNCT
ijtc-708	174	4	e.	e.	PROPN
ijtc-708	174	5	,	,	PUNCT
ijtc-708	174	6	andrén	andrén	PROPN
ijtc-708	174	7	,	,	PUNCT
ijtc-708	174	8	n.	n.	NOUN
ijtc-708	174	9	,	,	PUNCT
ijtc-708	174	10	&	&	CCONJ
ijtc-708	174	11	jankensgård	jankensgård	PROPN
ijtc-708	174	12	,	,	PUNCT
ijtc-708	174	13	h.	h.	PROPN
ijtc-708	174	14	(	(	PUNCT
ijtc-708	174	15	2022	2022	NUM
ijtc-708	174	16	)	)	PUNCT
ijtc-708	174	17	.	.	PUNCT
ijtc-708	175	1	how	how	SCONJ
ijtc-708	175	2	do	do	AUX
ijtc-708	175	3	firms	firm	NOUN
ijtc-708	175	4	hedge	hedge	VERB
ijtc-708	175	5	in	in	ADP
ijtc-708	175	6	financial	financial	ADJ
ijtc-708	175	7	distress	distress	NOUN
ijtc-708	175	8	?	?	PUNCT
ijtc-708	176	1	journal	journal	NOUN
ijtc-708	176	2	of	of	ADP
ijtc-708	176	3	futures	future	NOUN
ijtc-708	176	4	markets	market	NOUN
ijtc-708	176	5	,	,	PUNCT
ijtc-708	176	6	42(7	42(7	NOUN
ijtc-708	176	7	)	)	PUNCT
ijtc-708	176	8	,	,	PUNCT
ijtc-708	176	9	1324–1351	1324–1351	NUM
ijtc-708	176	10	.	.	PUNCT
ijtc-708	177	1	https://doi.org/10.1002/fut.22336	https://doi.org/10.1002/fut.22336	PROPN
ijtc-708	177	2	gazzola	gazzola	PROPN
ijtc-708	177	3	,	,	PUNCT
ijtc-708	177	4	p.	p.	NOUN
ijtc-708	177	5	,	,	PUNCT
ijtc-708	177	6	pezzetti	pezzetti	PROPN
ijtc-708	177	7	,	,	PUNCT
ijtc-708	177	8	r.	r.	PROPN
ijtc-708	177	9	,	,	PUNCT
ijtc-708	177	10	amelio	amelio	PROPN
ijtc-708	177	11	,	,	PUNCT
ijtc-708	177	12	s.	s.	PROPN
ijtc-708	177	13	,	,	PUNCT
ijtc-708	177	14	&	&	CCONJ
ijtc-708	177	15	grechi	grechi	PROPN
ijtc-708	177	16	,	,	PUNCT
ijtc-708	177	17	d.	d.	PROPN
ijtc-708	177	18	(	(	PUNCT
ijtc-708	177	19	2020	2020	NUM
ijtc-708	177	20	)	)	PUNCT
ijtc-708	177	21	.	.	PUNCT
ijtc-708	178	1	non	non	ADJ
ijtc-708	178	2	-	-	ADJ
ijtc-708	178	3	financial	financial	ADJ
ijtc-708	178	4	information	information	NOUN
ijtc-708	178	5	disclosure	disclosure	NOUN
ijtc-708	178	6	in	in	ADP
ijtc-708	178	7	italian	italian	ADJ
ijtc-708	178	8	public	public	ADJ
ijtc-708	178	9	interest	interest	NOUN
ijtc-708	178	10	companies	company	NOUN
ijtc-708	178	11	:	:	PUNCT
ijtc-708	178	12	a	a	DET
ijtc-708	178	13	sustainability	sustainability	NOUN
ijtc-708	178	14	reporting	reporting	NOUN
ijtc-708	178	15	perspective	perspective	NOUN
ijtc-708	178	16	.	.	PUNCT
ijtc-708	179	1	sustainability	sustainability	NOUN
ijtc-708	179	2	(	(	PUNCT
ijtc-708	179	3	switzerland	switzerland	PROPN
ijtc-708	179	4	)	)	PUNCT
ijtc-708	179	5	,	,	PUNCT
ijtc-708	179	6	12(15	12(15	NUM
ijtc-708	179	7	)	)	PUNCT
ijtc-708	179	8	.	.	PUNCT
ijtc-708	180	1	https://doi.org/10.3390/su12156063	https://doi.org/10.3390/su12156063	ADJ
ijtc-708	180	2	gleißner	gleißner	NOUN
ijtc-708	180	3	,	,	PUNCT
ijtc-708	180	4	w.	w.	PROPN
ijtc-708	180	5	,	,	PUNCT
ijtc-708	180	6	günther	günther	NOUN
ijtc-708	180	7	,	,	PUNCT
ijtc-708	180	8	t.	t.	PROPN
ijtc-708	180	9	,	,	PUNCT
ijtc-708	180	10	&	&	CCONJ
ijtc-708	180	11	walkshäusl	walkshäusl	PROPN
ijtc-708	180	12	,	,	PUNCT
ijtc-708	180	13	c.	c.	PROPN
ijtc-708	180	14	(	(	PUNCT
ijtc-708	180	15	2022	2022	NUM
ijtc-708	180	16	)	)	PUNCT
ijtc-708	180	17	.	.	PUNCT
ijtc-708	181	1	financial	financial	ADJ
ijtc-708	181	2	sustainability	sustainability	NOUN
ijtc-708	181	3	:	:	PUNCT
ijtc-708	181	4	measurement	measurement	NOUN
ijtc-708	181	5	and	and	CCONJ
ijtc-708	181	6	empirical	empirical	ADJ
ijtc-708	181	7	evidence	evidence	NOUN
ijtc-708	181	8	.	.	PUNCT
ijtc-708	182	1	journal	journal	NOUN
ijtc-708	182	2	of	of	ADP
ijtc-708	182	3	business	business	NOUN
ijtc-708	182	4	economics	economic	NOUN
ijtc-708	182	5	,	,	PUNCT
ijtc-708	182	6	92(3	92(3	NOUN
ijtc-708	182	7	)	)	PUNCT
ijtc-708	182	8	,	,	PUNCT
ijtc-708	182	9	467–516	467–516	NUM
ijtc-708	182	10	.	.	PUNCT
ijtc-708	183	1	https://doi.org/10.1007/s11573-022-01081-0	https://doi.org/10.1007/s11573-022-01081-0	ADJ
ijtc-708	183	2	hanson	hanson	NOUN
ijtc-708	183	3	,	,	PUNCT
ijtc-708	183	4	t.	t.	PROPN
ijtc-708	183	5	a.	a.	PROPN
ijtc-708	183	6	,	,	PUNCT
ijtc-708	183	7	&	&	CCONJ
ijtc-708	183	8	olson	olson	PROPN
ijtc-708	183	9	,	,	PUNCT
ijtc-708	183	10	p.	p.	NOUN
ijtc-708	183	11	m.	m.	NOUN
ijtc-708	183	12	(	(	PUNCT
ijtc-708	183	13	n.d	n.d	PROPN
ijtc-708	183	14	.	.	PROPN
ijtc-708	183	15	)	)	PUNCT
ijtc-708	183	16	.	.	PUNCT
ijtc-708	184	1	financial	financial	ADJ
ijtc-708	184	2	literacy	literacy	NOUN
ijtc-708	184	3	and	and	CCONJ
ijtc-708	184	4	family	family	NOUN
ijtc-708	184	5	communication	communication	NOUN
ijtc-708	184	6	patterns	pattern	NOUN
ijtc-708	184	7	.	.	PUNCT
ijtc-708	185	1	journal	journal	NOUN
ijtc-708	185	2	of	of	ADP
ijtc-708	185	3	behavioral	behavioral	ADJ
ijtc-708	185	4	and	and	CCONJ
ijtc-708	185	5	experimental	experimental	ADJ
ijtc-708	185	6	finance	finance	NOUN
ijtc-708	185	7	,	,	PUNCT
ijtc-708	185	8	19	19	NUM
ijtc-708	185	9	,	,	PUNCT
ijtc-708	185	10	64–71	64–71	NOUN
ijtc-708	185	11	.	.	PUNCT
ijtc-708	186	1	hery	hery	NOUN
ijtc-708	186	2	.	.	PUNCT
ijtc-708	187	1	(	(	PUNCT
ijtc-708	187	2	2016	2016	NUM
ijtc-708	187	3	)	)	PUNCT
ijtc-708	187	4	.	.	PUNCT
ijtc-708	188	1	akuntansi	akuntansi	PROPN
ijtc-708	188	2	dasar1&2	dasar1&2	PROPN
ijtc-708	188	3	.	.	PROPN
ijtc-708	188	4	pt	pt	PROPN
ijtc-708	188	5	grasindo	grasindo	PROPN
ijtc-708	188	6	,	,	PUNCT
ijtc-708	188	7	anggota	anggota	ADJ
ijtc-708	188	8	ikapi	ikapi	NOUN
ijtc-708	188	9	.	.	PUNCT
ijtc-708	189	1	hery	hery	NOUN
ijtc-708	189	2	.	.	PUNCT
ijtc-708	190	1	(	(	PUNCT
ijtc-708	190	2	2022	2022	NUM
ijtc-708	190	3	)	)	PUNCT
ijtc-708	190	4	.	.	PUNCT
ijtc-708	191	1	akuntansi	akuntansi	PROPN
ijtc-708	191	2	dan	dan	PROPN
ijtc-708	191	3	rahasia	rahasia	PROPN
ijtc-708	191	4	di	di	PROPN
ijtc-708	191	5	baliknya	baliknya	PROPN
ijtc-708	191	6	untuk	untuk	PROPN
ijtc-708	191	7	para	para	PROPN
ijtc-708	191	8	manajer	manajer	PROPN
ijtc-708	191	9	non	non	PROPN
ijtc-708	191	10	-	-	ADJ
ijtc-708	191	11	akuntansi	akuntansi	ADJ
ijtc-708	191	12	(	(	PUNCT
ijtc-708	191	13	fandi	fandi	NOUN
ijtc-708	191	14	hutari	hutari	NOUN
ijtc-708	191	15	,	,	PUNCT
ijtc-708	191	16	ed	ed	NOUN
ijtc-708	191	17	.	.	PUNCT
ijtc-708	191	18	)	)	PUNCT
ijtc-708	191	19	.	.	PUNCT
ijtc-708	192	1	pt	pt	PROPN
ijtc-708	192	2	bumi	bumi	PROPN
ijtc-708	192	3	aksara	aksara	PROPN
ijtc-708	192	4	.	.	PUNCT
ijtc-708	193	1	leoni	leoni	PROPN
ijtc-708	193	2	,	,	PUNCT
ijtc-708	193	3	g.	g.	PROPN
ijtc-708	193	4	,	,	PUNCT
ijtc-708	193	5	lai	lai	PROPN
ijtc-708	193	6	,	,	PUNCT
ijtc-708	193	7	a.	a.	PROPN
ijtc-708	193	8	,	,	PUNCT
ijtc-708	193	9	stacchezzini	stacchezzini	PROPN
ijtc-708	193	10	,	,	PUNCT
ijtc-708	193	11	r.	r.	PROPN
ijtc-708	193	12	,	,	PUNCT
ijtc-708	193	13	steccolini	steccolini	PROPN
ijtc-708	193	14	,	,	PUNCT
ijtc-708	193	15	i.	i.	NOUN
ijtc-708	193	16	,	,	PUNCT
ijtc-708	193	17	brammer	brammer	PROPN
ijtc-708	193	18	,	,	PUNCT
ijtc-708	193	19	s.	s.	PROPN
ijtc-708	193	20	,	,	PUNCT
ijtc-708	193	21	linnenluecke	linnenluecke	PROPN
ijtc-708	193	22	,	,	PUNCT
ijtc-708	193	23	m.	m.	NOUN
ijtc-708	193	24	,	,	PUNCT
ijtc-708	193	25	&	&	CCONJ
ijtc-708	193	26	demirag	demirag	PROPN
ijtc-708	193	27	,	,	PUNCT
ijtc-708	193	28	i.	i.	NOUN
ijtc-708	193	29	(	(	PUNCT
ijtc-708	193	30	2021	2021	NUM
ijtc-708	193	31	)	)	PUNCT
ijtc-708	193	32	.	.	PUNCT
ijtc-708	194	1	accounting	accounting	NOUN
ijtc-708	194	2	,	,	PUNCT
ijtc-708	194	3	management	management	NOUN
ijtc-708	194	4	and	and	CCONJ
ijtc-708	194	5	accountability	accountability	NOUN
ijtc-708	194	6	in	in	ADP
ijtc-708	194	7	times	time	NOUN
ijtc-708	194	8	of	of	ADP
ijtc-708	194	9	crisis	crisis	NOUN
ijtc-708	194	10	:	:	PUNCT
ijtc-708	194	11	lessons	lesson	NOUN
ijtc-708	194	12	from	from	ADP
ijtc-708	194	13	the	the	DET
ijtc-708	194	14	covid-19	covid-19	PROPN
ijtc-708	194	15	pandemic	pandemic	NOUN
ijtc-708	194	16	.	.	PUNCT
ijtc-708	195	1	accounting	accounting	NOUN
ijtc-708	195	2	,	,	PUNCT
ijtc-708	195	3	auditing	auditing	NOUN
ijtc-708	195	4	and	and	CCONJ
ijtc-708	195	5	accountability	accountability	NOUN
ijtc-708	195	6	journal	journal	NOUN
ijtc-708	195	7	,	,	PUNCT
ijtc-708	195	8	34(6	34(6	NOUN
ijtc-708	195	9	)	)	PUNCT
ijtc-708	195	10	,	,	PUNCT
ijtc-708	195	11	1305–1319	1305–1319	NUM
ijtc-708	195	12	.	.	PUNCT
ijtc-708	196	1	https://doi.org/10.1108/aaaj-05-2021-5279	https://doi.org/10.1108/aaaj-05-2021-5279	PROPN
ijtc-708	196	2	mazur	mazur	PROPN
ijtc-708	196	3	,	,	PUNCT
ijtc-708	196	4	n.	n.	NOUN
ijtc-708	196	5	,	,	PUNCT
ijtc-708	196	6	khrystenko	khrystenko	PROPN
ijtc-708	196	7	,	,	PUNCT
ijtc-708	196	8	l.	l.	PROPN
ijtc-708	196	9	,	,	PUNCT
ijtc-708	196	10	pásztorová	pásztorová	PROPN
ijtc-708	196	11	,	,	PUNCT
ijtc-708	196	12	j.	j.	PROPN
ijtc-708	196	13	,	,	PUNCT
ijtc-708	196	14	zos	zos	PROPN
ijtc-708	196	15	-	-	PUNCT
ijtc-708	196	16	kior	kior	ADJ
ijtc-708	196	17	,	,	PUNCT
ijtc-708	196	18	m.	m.	NOUN
ijtc-708	196	19	,	,	PUNCT
ijtc-708	196	20	hnatenko	hnatenko	PROPN
ijtc-708	196	21	,	,	PUNCT
ijtc-708	196	22	i.	i.	PROPN
ijtc-708	196	23	,	,	PUNCT
ijtc-708	196	24	puzyrova	puzyrova	PROPN
ijtc-708	196	25	,	,	PUNCT
ijtc-708	196	26	p.	p.	PROPN
ijtc-708	196	27	,	,	PUNCT
ijtc-708	196	28	&	&	CCONJ
ijtc-708	196	29	rubezhanska	rubezhanska	PROPN
ijtc-708	196	30	,	,	PUNCT
ijtc-708	196	31	v.	v.	PROPN
ijtc-708	196	32	(	(	PUNCT
ijtc-708	196	33	2021	2021	NUM
ijtc-708	196	34	)	)	PUNCT
ijtc-708	196	35	.	.	PUNCT
ijtc-708	197	1	improvement	improvement	NOUN
ijtc-708	197	2	of	of	ADP
ijtc-708	197	3	controlling	control	VERB
ijtc-708	197	4	in	in	ADP
ijtc-708	197	5	the	the	DET
ijtc-708	197	6	financial	financial	ADJ
ijtc-708	197	7	management	management	NOUN
ijtc-708	197	8	of	of	ADP
ijtc-708	197	9	enterprises	enterprise	NOUN
ijtc-708	197	10	.	.	PUNCT
ijtc-708	198	1	tem	tem	PROPN
ijtc-708	198	2	journal	journal	PROPN
ijtc-708	198	3	,	,	PUNCT
ijtc-708	198	4	10(4	10(4	NUM
ijtc-708	198	5	)	)	PUNCT
ijtc-708	198	6	,	,	PUNCT
ijtc-708	198	7	1605–1609	1605–1609	NUM
ijtc-708	198	8	.	.	PUNCT
ijtc-708	199	1	https://doi.org/10.18421/tem104-15	https://doi.org/10.18421/tem104-15	PROPN
ijtc-708	199	2	mcvay	mcvay	PROPN
ijtc-708	199	3	,	,	PUNCT
ijtc-708	199	4	s.	s.	PROPN
ijtc-708	199	5	,	,	PUNCT
ijtc-708	199	6	&	&	CCONJ
ijtc-708	199	7	szerwo	szerwo	PROPN
ijtc-708	199	8	,	,	PUNCT
ijtc-708	199	9	b.	b.	PROPN
ijtc-708	199	10	(	(	PUNCT
ijtc-708	199	11	2021	2021	NUM
ijtc-708	199	12	)	)	PUNCT
ijtc-708	199	13	.	.	PUNCT
ijtc-708	200	1	preparers	preparer	NOUN
ijtc-708	200	2	and	and	CCONJ
ijtc-708	200	3	the	the	DET
ijtc-708	200	4	financial	financial	ADJ
ijtc-708	200	5	reporting	reporting	NOUN
ijtc-708	200	6	system	system	NOUN
ijtc-708	200	7	.	.	PUNCT
ijtc-708	201	1	accounting	accounting	NOUN
ijtc-708	201	2	and	and	CCONJ
ijtc-708	201	3	business	business	NOUN
ijtc-708	201	4	research	research	NOUN
ijtc-708	201	5	,	,	PUNCT
ijtc-708	201	6	51(5	51(5	NUM
ijtc-708	201	7	)	)	PUNCT
ijtc-708	201	8	,	,	PUNCT
ijtc-708	201	9	484–507	484–507	NUM
ijtc-708	201	10	.	.	PUNCT
ijtc-708	202	1	https://doi.org/10.1080/00014788.2021.1932257	https://doi.org/10.1080/00014788.2021.1932257	PROPN
ijtc-708	202	2	mishchenko	mishchenko	NOUN
ijtc-708	202	3	,	,	PUNCT
ijtc-708	202	4	s.	s.	PROPN
ijtc-708	202	5	,	,	PUNCT
ijtc-708	202	6	naumenkova	naumenkova	PROPN
ijtc-708	202	7	,	,	PUNCT
ijtc-708	202	8	s.	s.	PROPN
ijtc-708	202	9	,	,	PUNCT
ijtc-708	202	10	mishchenko	mishchenko	NOUN
ijtc-708	202	11	,	,	PUNCT
ijtc-708	202	12	v.	v.	PROPN
ijtc-708	202	13	,	,	PUNCT
ijtc-708	202	14	&	&	CCONJ
ijtc-708	202	15	dorofeiev	dorofeiev	PROPN
ijtc-708	202	16	,	,	PUNCT
ijtc-708	202	17	d.	d.	PROPN
ijtc-708	202	18	(	(	PUNCT
ijtc-708	202	19	2021	2021	NUM
ijtc-708	202	20	)	)	PUNCT
ijtc-708	202	21	.	.	PUNCT
ijtc-708	203	1	innovation	innovation	NOUN
ijtc-708	203	2	risk	risk	NOUN
ijtc-708	203	3	management	management	NOUN
ijtc-708	203	4	in	in	ADP
ijtc-708	203	5	financial	financial	ADJ
ijtc-708	203	6	institutions	institution	NOUN
ijtc-708	203	7	.	.	PUNCT
ijtc-708	204	1	investment	investment	NOUN
ijtc-708	204	2	management	management	NOUN
ijtc-708	204	3	and	and	CCONJ
ijtc-708	204	4	financial	financial	ADJ
ijtc-708	204	5	innovations	innovation	NOUN
ijtc-708	204	6	,	,	PUNCT
ijtc-708	204	7	18(1	18(1	NOUN
ijtc-708	204	8	)	)	PUNCT
ijtc-708	204	9	,	,	PUNCT
ijtc-708	204	10	191–203	191–203	NUM
ijtc-708	204	11	.	.	PUNCT
ijtc-708	205	1	https://doi.org/10.21511/imfi.18(1).2021.16	https://doi.org/10.21511/imfi.18(1).2021.16	PROPN
ijtc-708	205	2	mubushar	mubushar	ADJ
ijtc-708	205	3	,	,	PUNCT
ijtc-708	205	4	m.	m.	NOUN
ijtc-708	205	5	,	,	PUNCT
ijtc-708	205	6	rasool	rasool	PROPN
ijtc-708	205	7	,	,	PUNCT
ijtc-708	205	8	s.	s.	PROPN
ijtc-708	205	9	,	,	PUNCT
ijtc-708	205	10	haider	haider	PROPN
ijtc-708	205	11	,	,	PUNCT
ijtc-708	205	12	m.	m.	NOUN
ijtc-708	205	13	i.	i.	PROPN
ijtc-708	205	14	,	,	PUNCT
ijtc-708	205	15	&	&	CCONJ
ijtc-708	205	16	cerchione	cerchione	PROPN
ijtc-708	205	17	,	,	PUNCT
ijtc-708	205	18	r.	r.	PROPN
ijtc-708	205	19	(	(	PUNCT
ijtc-708	205	20	2021	2021	NUM
ijtc-708	205	21	)	)	PUNCT
ijtc-708	205	22	.	.	PUNCT
ijtc-708	206	1	the	the	DET
ijtc-708	206	2	impact	impact	NOUN
ijtc-708	206	3	of	of	ADP
ijtc-708	206	4	corporate	corporate	ADJ
ijtc-708	206	5	social	social	ADJ
ijtc-708	206	6	responsibility	responsibility	NOUN
ijtc-708	206	7	activities	activity	NOUN
ijtc-708	206	8	on	on	ADP
ijtc-708	206	9	stakeholders	stakeholder	NOUN
ijtc-708	206	10	’	'	PUNCT
ijtc-708	206	11	value	value	NOUN
ijtc-708	206	12	co	co	NOUN
ijtc-708	206	13	-	-	NOUN
ijtc-708	206	14	creation	creation	ADJ
ijtc-708	206	15	behaviour	behaviour	NOUN
ijtc-708	206	16	.	.	PUNCT
ijtc-708	207	1	corporate	corporate	ADJ
ijtc-708	207	2	social	social	ADJ
ijtc-708	207	3	responsibility	responsibility	NOUN
ijtc-708	207	4	and	and	CCONJ
ijtc-708	207	5	environmental	environmental	ADJ
ijtc-708	207	6	management	management	NOUN
ijtc-708	207	7	,	,	PUNCT
ijtc-708	207	8	28(6	28(6	NUM
ijtc-708	207	9	)	)	PUNCT
ijtc-708	207	10	,	,	PUNCT
ijtc-708	207	11	1906–1920	1906–1920	NUM
ijtc-708	207	12	.	.	PUNCT
ijtc-708	208	1	https://doi.org/10.1002/csr.2168	https://doi.org/10.1002/csr.2168	NOUN
ijtc-708	208	2	purwantini	purwantini	PROPN
ijtc-708	208	3	,	,	PUNCT
ijtc-708	208	4	h.	h.	PROPN
ijtc-708	208	5	(	(	PUNCT
ijtc-708	208	6	2017	2017	NUM
ijtc-708	208	7	)	)	PUNCT
ijtc-708	208	8	.	.	PUNCT
ijtc-708	209	1	research	research	NOUN
ijtc-708	209	2	in	in	ADP
ijtc-708	209	3	business	business	NOUN
ijtc-708	209	4	and	and	CCONJ
ijtc-708	209	5	social	social	ADJ
ijtc-708	209	6	science	science	NOUN
ijtc-708	209	7	minimizing	minimize	VERB
ijtc-708	209	8	tax	tax	NOUN
ijtc-708	209	9	avoidance	avoidance	NOUN
ijtc-708	209	10	by	by	ADP
ijtc-708	209	11	using	use	VERB
ijtc-708	209	12	conservatism	conservatism	NOUN
ijtc-708	209	13	accounting	account	VERB
ijtc-708	209	14	through	through	ADP
ijtc-708	209	15	book	book	NOUN
ijtc-708	209	16	tax	tax	NOUN
ijtc-708	209	17	differences	difference	NOUN
ijtc-708	209	18	(	(	PUNCT
ijtc-708	209	19	case	case	NOUN
ijtc-708	209	20	study	study	NOUN
ijtc-708	209	21	in	in	ADP
ijtc-708	209	22	indonesia	indonesia	PROPN
ijtc-708	209	23	)	)	PUNCT
ijtc-708	209	24	.	.	PUNCT
ijtc-708	210	1	research	research	NOUN
ijtc-708	210	2	in	in	ADP
ijtc-708	210	3	business	business	NOUN
ijtc-708	210	4	and	and	CCONJ
ijtc-708	210	5	social	social	ADJ
ijtc-708	210	6	science	science	NOUN
ijtc-708	210	7	,	,	PUNCT
ijtc-708	210	8	6(5	6(5	NUM
ijtc-708	210	9	)	)	PUNCT
ijtc-708	210	10	,	,	PUNCT
ijtc-708	210	11	55–67	55–67	NUM
ijtc-708	210	12	.	.	PUNCT
ijtc-708	211	1	https://doi.org/http://dx.doi.org/10.20525/ijrbs.v6i5.765	https://doi.org/http://dx.doi.org/10.20525/ijrbs.v6i5.765	PROPN
ijtc-708	211	2	minimizing	minimizing	PROPN
ijtc-708	211	3	ramos	ramos	PROPN
ijtc-708	211	4	,	,	PUNCT
ijtc-708	211	5	d.	d.	PROPN
ijtc-708	211	6	,	,	PUNCT
ijtc-708	211	7	fonseca	fonseca	PROPN
ijtc-708	211	8	,	,	PUNCT
ijtc-708	211	9	l.	l.	PROPN
ijtc-708	211	10	,	,	PUNCT
ijtc-708	211	11	gonçalves	gonçalves	PROPN
ijtc-708	211	12	,	,	PUNCT
ijtc-708	211	13	j.	j.	PROPN
ijtc-708	211	14	,	,	PUNCT
ijtc-708	211	15	carvalho	carvalho	PROPN
ijtc-708	211	16	,	,	PUNCT
ijtc-708	211	17	r.	r.	PROPN
ijtc-708	211	18	,	,	PUNCT
ijtc-708	211	19	carvalho	carvalho	PROPN
ijtc-708	211	20	,	,	PUNCT
ijtc-708	211	21	s.	s.	PROPN
ijtc-708	211	22	,	,	PUNCT
ijtc-708	211	23	&	&	CCONJ
ijtc-708	211	24	santos	santos	PROPN
ijtc-708	211	25	,	,	PUNCT
ijtc-708	211	26	g.	g.	PROPN
ijtc-708	211	27	(	(	PUNCT
ijtc-708	211	28	2022	2022	NUM
ijtc-708	211	29	)	)	PUNCT
ijtc-708	211	30	.	.	PUNCT
ijtc-708	212	1	costbenefit	costbenefit	VERB
ijtc-708	212	2	analysis	analysis	NOUN
ijtc-708	212	3	of	of	ADP
ijtc-708	212	4	implementing	implement	VERB
ijtc-708	212	5	circular	circular	ADJ
ijtc-708	212	6	economy	economy	NOUN
ijtc-708	212	7	in	in	ADP
ijtc-708	212	8	a	a	DET
ijtc-708	212	9	portuguese	portuguese	ADJ
ijtc-708	212	10	company	company	NOUN
ijtc-708	212	11	:	:	PUNCT
ijtc-708	212	12	from	from	ADP
ijtc-708	212	13	a	a	DET
ijtc-708	212	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-708	212	15	book	book	NOUN
ijtc-708	212	16	-	-	PUNCT
ijtc-708	212	17	tax	tax	NOUN
ijtc-708	212	18	differences	difference	NOUN
ijtc-708	212	19	and	and	CCONJ
ijtc-708	212	20	profit	profit	NOUN
ijtc-708	212	21	growth	growth	NOUN
ijtc-708	212	22	:	:	PUNCT
ijtc-708	212	23	evidence	evidence	NOUN
ijtc-708	212	24	from	from	ADP
ijtc-708	212	25	indonesia	indonesia	PROPN
ijtc-708	212	26	qolbiyah	qolbiyah	PROPN
ijtc-708	212	27	,	,	PUNCT
ijtc-708	212	28	alamsyahbana	alamsyahbana	PROPN
ijtc-708	212	29	,	,	PUNCT
ijtc-708	212	30	chartady	chartady	ADJ
ijtc-708	212	31	,	,	PUNCT
ijtc-708	212	32	armansyah	armansyah	ADJ
ijtc-708	212	33	,	,	PUNCT
ijtc-708	212	34	and	and	CCONJ
ijtc-708	212	35	welly	welly	ADV
ijtc-708	212	36	194	194	NUM
ijtc-708	212	37	|	|	ADV
ijtc-708	212	38	ilomata	ilomata	PROPN
ijtc-708	212	39	international	international	ADJ
ijtc-708	212	40	journal	journal	NOUN
ijtc-708	212	41	of	of	ADP
ijtc-708	212	42	tax	tax	PROPN
ijtc-708	212	43	&	&	CCONJ
ijtc-708	212	44	accounting	accounting	PROPN
ijtc-708	212	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-708	212	46	case	case	NOUN
ijtc-708	212	47	study	study	NOUN
ijtc-708	212	48	to	to	ADP
ijtc-708	212	49	a	a	DET
ijtc-708	212	50	model	model	NOUN
ijtc-708	212	51	.	.	PUNCT
ijtc-708	213	1	quality	quality	NOUN
ijtc-708	213	2	innovation	innovation	NOUN
ijtc-708	213	3	prosperity	prosperity	NOUN
ijtc-708	213	4	,	,	PUNCT
ijtc-708	213	5	26(1	26(1	NUM
ijtc-708	213	6	)	)	PUNCT
ijtc-708	213	7	,	,	PUNCT
ijtc-708	213	8	52–69	52–69	NUM
ijtc-708	213	9	.	.	PUNCT
ijtc-708	214	1	https://doi.org/10.12776/qip.v26i1.1657	https://doi.org/10.12776/qip.v26i1.1657	PROPN
ijtc-708	214	2	sari	sari	PROPN
ijtc-708	214	3	,	,	PUNCT
ijtc-708	214	4	d.	d.	PROPN
ijtc-708	214	5	p.	p.	PROPN
ijtc-708	214	6	,	,	PUNCT
ijtc-708	214	7	&	&	CCONJ
ijtc-708	214	8	purwaningsih	purwaningsih	PROPN
ijtc-708	214	9	,	,	PUNCT
ijtc-708	214	10	a.	a.	NOUN
ijtc-708	214	11	(	(	PUNCT
ijtc-708	214	12	2016	2016	NUM
ijtc-708	214	13	)	)	PUNCT
ijtc-708	214	14	.	.	PUNCT
ijtc-708	215	1	pengaruh	pengaruh	NOUN
ijtc-708	215	2	book	book	NOUN
ijtc-708	215	3	tax	tax	NOUN
ijtc-708	215	4	differences	difference	NOUN
ijtc-708	215	5	terhadap	terhadap	PROPN
ijtc-708	215	6	manajemen	manajeman	NOUN
ijtc-708	215	7	laba	laba	PROPN
ijtc-708	215	8	.	.	PUNCT
ijtc-708	216	1	modus	modus	X
ijtc-708	216	2	,	,	PUNCT
ijtc-708	216	3	26(2	26(2	NUM
ijtc-708	216	4	)	)	PUNCT
ijtc-708	216	5	,	,	PUNCT
ijtc-708	216	6	121	121	NUM
ijtc-708	216	7	.	.	PUNCT
ijtc-708	217	1	https://doi.org/10.24002/modus.v26i2.583	https://doi.org/10.24002/modus.v26i2.583	PROPN
ijtc-708	217	2	sugiyono	sugiyono	NOUN
ijtc-708	217	3	.	.	PUNCT
ijtc-708	218	1	(	(	PUNCT
ijtc-708	218	2	2017	2017	NUM
ijtc-708	218	3	)	)	PUNCT
ijtc-708	218	4	.	.	PUNCT
ijtc-708	219	1	metode	metode	PROPN
ijtc-708	219	2	penelitian	penelitian	PROPN
ijtc-708	219	3	kuantitatif	kuantitatif	PROPN
ijtc-708	219	4	,	,	PUNCT
ijtc-708	219	5	kualitatif	kualitatif	PROPN
ijtc-708	219	6	,	,	PUNCT
ijtc-708	219	7	dan	dan	PROPN
ijtc-708	219	8	r&d	r&d	PROPN
ijtc-708	219	9	.	.	PUNCT
ijtc-708	220	1	alfabeta	alfabeta	PROPN
ijtc-708	220	2	,	,	PUNCT
ijtc-708	220	3	cv	cv	PROPN
ijtc-708	220	4	.	.	PROPN
ijtc-708	220	5	sugiyono	sugiyono	PROPN
ijtc-708	220	6	.	.	PUNCT
ijtc-708	221	1	(	(	PUNCT
ijtc-708	221	2	2018	2018	NUM
ijtc-708	221	3	)	)	PUNCT
ijtc-708	221	4	.	.	PUNCT
ijtc-708	222	1	metodologi	metodologi	PROPN
ijtc-708	222	2	penelitian	penelitian	PROPN
ijtc-708	222	3	kuantitatif	kuantitatif	PROPN
ijtc-708	222	4	(	(	PUNCT
ijtc-708	222	5	s.	s.	PROPN
ijtc-708	222	6	y.	y.	PROPN
ijtc-708	222	7	suryandari	suryandari	PROPN
ijtc-708	222	8	,	,	PUNCT
ijtc-708	222	9	ed	ed	NOUN
ijtc-708	222	10	.	.	PUNCT
ijtc-708	222	11	)	)	PUNCT
ijtc-708	222	12	.	.	PUNCT
ijtc-708	223	1	alfabeta	alfabeta	PROPN
ijtc-708	223	2	,	,	PUNCT
ijtc-708	223	3	cv	cv	PROPN
ijtc-708	223	4	.	.	PROPN
ijtc-708	223	5	sulistyowati	sulistyowati	PROPN
ijtc-708	223	6	,	,	PUNCT
ijtc-708	223	7	s.	s.	PROPN
ijtc-708	223	8	,	,	PUNCT
ijtc-708	223	9	&	&	CCONJ
ijtc-708	223	10	hendrawati	hendrawati	PROPN
ijtc-708	223	11	,	,	PUNCT
ijtc-708	223	12	h.	h.	PROPN
ijtc-708	223	13	(	(	PUNCT
ijtc-708	223	14	2020	2020	NUM
ijtc-708	223	15	)	)	PUNCT
ijtc-708	223	16	.	.	PUNCT
ijtc-708	224	1	the	the	DET
ijtc-708	224	2	effect	effect	NOUN
ijtc-708	224	3	of	of	ADP
ijtc-708	224	4	tax	tax	NOUN
ijtc-708	224	5	differences	difference	NOUN
ijtc-708	224	6	book	book	NOUN
ijtc-708	224	7	on	on	ADP
ijtc-708	224	8	income	income	NOUN
ijtc-708	224	9	growth	growth	NOUN
ijtc-708	224	10	.	.	PUNCT
ijtc-708	225	1	advances	advance	NOUN
ijtc-708	225	2	in	in	ADP
ijtc-708	225	3	economics	economic	NOUN
ijtc-708	225	4	,	,	PUNCT
ijtc-708	225	5	business	business	NOUN
ijtc-708	225	6	and	and	CCONJ
ijtc-708	225	7	management	management	NOUN
ijtc-708	225	8	research	research	NOUN
ijtc-708	225	9	,	,	PUNCT
ijtc-708	225	10	127(aicar	127(aicar	NOUN
ijtc-708	225	11	2019	2019	NUM
ijtc-708	225	12	)	)	PUNCT
ijtc-708	225	13	,	,	PUNCT
ijtc-708	225	14	169–173	169–173	NUM
ijtc-708	225	15	.	.	PUNCT
ijtc-708	226	1	talha	talha	PROPN
ijtc-708	226	2	,	,	PUNCT
ijtc-708	226	3	m.	m.	NOUN
ijtc-708	226	4	,	,	PUNCT
ijtc-708	226	5	wang	wang	PROPN
ijtc-708	226	6	,	,	PUNCT
ijtc-708	226	7	f.	f.	PROPN
ijtc-708	226	8	,	,	PUNCT
ijtc-708	226	9	maia	maia	PROPN
ijtc-708	226	10	,	,	PUNCT
ijtc-708	226	11	d.	d.	PROPN
ijtc-708	226	12	,	,	PUNCT
ijtc-708	226	13	&	&	CCONJ
ijtc-708	226	14	marra	marra	PROPN
ijtc-708	226	15	,	,	PUNCT
ijtc-708	226	16	g.	g.	PROPN
ijtc-708	226	17	(	(	PUNCT
ijtc-708	226	18	2022	2022	NUM
ijtc-708	226	19	)	)	PUNCT
ijtc-708	226	20	.	.	PUNCT
ijtc-708	227	1	impact	impact	NOUN
ijtc-708	227	2	of	of	ADP
ijtc-708	227	3	information	information	NOUN
ijtc-708	227	4	technology	technology	NOUN
ijtc-708	227	5	on	on	ADP
ijtc-708	227	6	accounting	accounting	NOUN
ijtc-708	227	7	and	and	CCONJ
ijtc-708	227	8	finance	finance	NOUN
ijtc-708	227	9	in	in	ADP
ijtc-708	227	10	the	the	DET
ijtc-708	227	11	digital	digital	ADJ
ijtc-708	227	12	health	health	NOUN
ijtc-708	227	13	sector	sector	NOUN
ijtc-708	227	14	.	.	PUNCT
ijtc-708	228	1	journal	journal	NOUN
ijtc-708	228	2	of	of	ADP
ijtc-708	228	3	commercial	commercial	ADJ
ijtc-708	228	4	biotechnology	biotechnology	NOUN
ijtc-708	228	5	,	,	PUNCT
ijtc-708	228	6	27(2	27(2	NUM
ijtc-708	228	7	)	)	PUNCT
ijtc-708	228	8	,	,	PUNCT
ijtc-708	228	9	184–195	184–195	NUM
ijtc-708	228	10	.	.	PUNCT
ijtc-708	229	1	https://doi.org/10.5912/jcb1299	https://doi.org/10.5912/jcb1299	PROPN
ijtc-708	229	2	wahab	wahab	PROPN
ijtc-708	229	3	,	,	PUNCT
ijtc-708	229	4	n.	n.	PROPN
ijtc-708	229	5	s.	s.	PROPN
ijtc-708	229	6	a.	a.	PROPN
ijtc-708	229	7	,	,	PUNCT
ijtc-708	229	8	&	&	CCONJ
ijtc-708	229	9	holland	holland	PROPN
ijtc-708	229	10	,	,	PUNCT
ijtc-708	229	11	k.	k.	PROPN
ijtc-708	230	1	(	(	PUNCT
ijtc-708	230	2	2014	2014	NUM
ijtc-708	230	3	)	)	PUNCT
ijtc-708	230	4	.	.	PUNCT
ijtc-708	231	1	the	the	DET
ijtc-708	231	2	persistence	persistence	NOUN
ijtc-708	231	3	of	of	ADP
ijtc-708	231	4	book	book	NOUN
ijtc-708	231	5	-	-	PUNCT
ijtc-708	231	6	tax	tax	NOUN
ijtc-708	231	7	differences	difference	NOUN
ijtc-708	231	8	.	.	PUNCT
ijtc-708	232	1	the	the	DET
ijtc-708	232	2	british	british	PROPN
ijtc-708	232	3	accounting	accounting	PROPN
ijtc-708	232	4	review	review	PROPN
ijtc-708	232	5	,	,	PUNCT
ijtc-708	232	6	47(4	47(4	PROPN
ijtc-708	232	7	)	)	PUNCT
ijtc-708	232	8	.	.	PUNCT
ijtc-708	233	1	https://doi.org/10.1016/j.bar.2014.06.002	https://doi.org/10.1016/j.bar.2014.06.002	PROPN
ijtc-708	233	2	waluyo	waluyo	VERB
ijtc-708	233	3	.	.	PUNCT
ijtc-708	234	1	(	(	PUNCT
ijtc-708	234	2	2019	2019	NUM
ijtc-708	234	3	)	)	PUNCT
ijtc-708	234	4	.	.	PUNCT
ijtc-708	235	1	akuntansi	akuntansi	PROPN
ijtc-708	235	2	pajak	pajak	ADV
ijtc-708	235	3	(	(	PUNCT
ijtc-708	235	4	6th	6th	ADJ
ijtc-708	235	5	ed	ed	NOUN
ijtc-708	235	6	.	.	PUNCT
ijtc-708	235	7	)	)	PUNCT
ijtc-708	235	8	.	.	PUNCT
ijtc-708	236	1	salemba	salemba	PROPN
ijtc-708	236	2	empat	empat	PROPN
ijtc-708	236	3	.	.	PUNCT
ijtc-708	237	1	windarti	windarti	PROPN
ijtc-708	237	2	,	,	PUNCT
ijtc-708	237	3	e.	e.	PROPN
ijtc-708	237	4	r.	r.	PROPN
ijtc-708	237	5	,	,	PUNCT
ijtc-708	237	6	&	&	CCONJ
ijtc-708	237	7	sulistiani	sulistiani	PROPN
ijtc-708	237	8	,	,	PUNCT
ijtc-708	237	9	d.	d.	PROPN
ijtc-708	237	10	(	(	PUNCT
ijtc-708	237	11	2015	2015	NUM
ijtc-708	237	12	)	)	PUNCT
ijtc-708	237	13	.	.	PUNCT
ijtc-708	238	1	book	book	NOUN
ijtc-708	238	2	tax	tax	NOUN
ijtc-708	238	3	differences	difference	NOUN
ijtc-708	238	4	.	.	PUNCT
ijtc-708	239	1	6(1	6(1	NUM
ijtc-708	239	2	)	)	PUNCT
ijtc-708	239	3	,	,	PUNCT
ijtc-708	240	1	111–125	111–125	NUM
ijtc-708	240	2	.	.	PUNCT
ijtc-708	241	1	xie	xie	PROPN
ijtc-708	241	2	,	,	PUNCT
ijtc-708	241	3	b.	b.	PROPN
ijtc-708	241	4	,	,	PUNCT
ijtc-708	241	5	lin	lin	PROPN
ijtc-708	241	6	,	,	PUNCT
ijtc-708	241	7	b.	b.	PROPN
ijtc-708	241	8	,	,	PUNCT
ijtc-708	241	9	&	&	CCONJ
ijtc-708	241	10	li	li	PROPN
ijtc-708	241	11	,	,	PUNCT
ijtc-708	241	12	m.	m.	NOUN
ijtc-708	241	13	(	(	PUNCT
ijtc-708	241	14	2021	2021	NUM
ijtc-708	241	15	)	)	PUNCT
ijtc-708	241	16	.	.	PUNCT
ijtc-708	242	1	research	research	NOUN
ijtc-708	242	2	on	on	ADP
ijtc-708	242	3	financial	financial	ADJ
ijtc-708	242	4	support	support	NOUN
ijtc-708	242	5	mechanism	mechanism	NOUN
ijtc-708	242	6	of	of	ADP
ijtc-708	242	7	creative	creative	ADJ
ijtc-708	242	8	enterprises	enterprise	NOUN
ijtc-708	242	9	.	.	PUNCT
ijtc-708	243	1	journal	journal	NOUN
ijtc-708	243	2	of	of	ADP
ijtc-708	243	3	global	global	ADJ
ijtc-708	243	4	information	information	NOUN
ijtc-708	243	5	management	management	NOUN
ijtc-708	243	6	,	,	PUNCT
ijtc-708	243	7	30(3	30(3	NUM
ijtc-708	243	8	)	)	PUNCT
ijtc-708	243	9	.	.	PUNCT
ijtc-708	244	1	https://doi.org/10.4018/jgim.20220701.oa6	https://doi.org/10.4018/jgim.20220701.oa6	PROPN
ijtc-708	244	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV