id	sid	tid	token	lemma	pos
ijtc-710	1	1	the	the	DET
ijtc-710	1	2	illomata	illomata	PROPN
ijtc-710	1	3	international	international	PROPN
ijtc-710	1	4	journal	journal	PROPN
ijtc-710	1	5	of	of	ADP
ijtc-710	1	6	management	management	NOUN
ijtc-710	1	7	ilomata	ilomata	PROPN
ijtc-710	1	8	international	international	ADJ
ijtc-710	1	9	journal	journal	NOUN
ijtc-710	1	10	of	of	ADP
ijtc-710	1	11	tax	tax	PROPN
ijtc-710	1	12	&	&	CCONJ
ijtc-710	1	13	accounting	account	VERB
ijtc-710	1	14	p	p	PROPN
ijtc-710	1	15	-	-	PUNCT
ijtc-710	1	16	issn	issn	NOUN
ijtc-710	1	17	:	:	PUNCT
ijtc-710	1	18	2714	2714	NUM
ijtc-710	1	19	-	-	SYM
ijtc-710	1	20	9838	9838	NUM
ijtc-710	1	21	;	;	PUNCT
ijtc-710	1	22	e	e	X
ijtc-710	1	23	-	-	PUNCT
ijtc-710	1	24	issn	issn	NOUN
ijtc-710	1	25	:	:	PUNCT
ijtc-710	1	26	2714	2714	NUM
ijtc-710	1	27	-	-	SYM
ijtc-710	1	28	9846	9846	NUM
ijtc-710	1	29	volume	volume	NOUN
ijtc-710	1	30	4	4	NUM
ijtc-710	1	31	,	,	PUNCT
ijtc-710	1	32	issue	issue	NOUN
ijtc-710	1	33	2	2	NUM
ijtc-710	1	34	april	april	PROPN
ijtc-710	1	35	2023	2023	NUM
ijtc-710	1	36	page	page	NOUN
ijtc-710	1	37	no	no	NOUN
ijtc-710	1	38	.	.	PUNCT
ijtc-710	2	1	221	221	NUM
ijtc-710	2	2	-	-	SYM
ijtc-710	2	3	235	235	NUM
ijtc-710	2	4	221	221	NUM
ijtc-710	2	5	|	|	ADV
ijtc-710	2	6	ilomata	ilomata	NOUN
ijtc-710	2	7	international	international	ADJ
ijtc-710	2	8	journal	journal	NOUN
ijtc-710	2	9	of	of	ADP
ijtc-710	2	10	tax	tax	PROPN
ijtc-710	2	11	&	&	CCONJ
ijtc-710	2	12	accounting	account	VERB
ijtc-710	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	2	14	uncovering	uncover	VERB
ijtc-710	2	15	tax	tax	NOUN
ijtc-710	2	16	avoidance	avoidance	NOUN
ijtc-710	2	17	drivers	driver	NOUN
ijtc-710	2	18	in	in	ADP
ijtc-710	2	19	idx	idx	ADJ
ijtc-710	2	20	mining	mining	NOUN
ijtc-710	2	21	firms	firm	NOUN
ijtc-710	2	22	2019	2019	NUM
ijtc-710	2	23	-	-	SYM
ijtc-710	2	24	2021	2021	NUM
ijtc-710	2	25	:	:	PUNCT
ijtc-710	2	26	financial	financial	ADJ
ijtc-710	2	27	distress	distress	NOUN
ijtc-710	2	28	,	,	PUNCT
ijtc-710	2	29	thin	thin	ADJ
ijtc-710	2	30	capitalization	capitalization	NOUN
ijtc-710	2	31	,	,	PUNCT
ijtc-710	2	32	and	and	CCONJ
ijtc-710	2	33	csr	csr	NOUN
ijtc-710	2	34	disclosure	disclosure	NOUN
ijtc-710	2	35	effects	effect	NOUN
ijtc-710	2	36	brenda	brenda	PROPN
ijtc-710	2	37	tandayu1	tandayu1	PROPN
ijtc-710	2	38	,	,	PUNCT
ijtc-710	2	39	lintje	lintje	PROPN
ijtc-710	2	40	kalangi2	kalangi2	PROPN
ijtc-710	2	41	,	,	PUNCT
ijtc-710	2	42	steven	steven	PROPN
ijtc-710	2	43	josia	josia	PROPN
ijtc-710	2	44	tangkuman3	tangkuman3	PROPN
ijtc-710	2	45	123sam	123sam	NUM
ijtc-710	2	46	ratulangi	ratulangi	VERB
ijtc-710	2	47	university	university	PROPN
ijtc-710	2	48	,	,	PUNCT
ijtc-710	2	49	indonesia	indonesia	PROPN
ijtc-710	2	50	correspondent	correspondent	NOUN
ijtc-710	2	51	:	:	PUNCT
ijtc-710	2	52	brendatandayuu12@gmail.com1	brendatandayuu12@gmail.com1	PROPN
ijtc-710	2	53	received	receive	VERB
ijtc-710	2	54	:	:	PUNCT
ijtc-710	2	55	january	january	PROPN
ijtc-710	2	56	22	22	NUM
ijtc-710	2	57	,	,	PUNCT
ijtc-710	2	58	2023	2023	NUM
ijtc-710	2	59	accepted	accept	VERB
ijtc-710	2	60	:	:	PUNCT
ijtc-710	2	61	april	april	PROPN
ijtc-710	2	62	6	6	NUM
ijtc-710	2	63	,	,	PUNCT
ijtc-710	2	64	2023	2023	NUM
ijtc-710	2	65	published	publish	VERB
ijtc-710	2	66	:	:	PUNCT
ijtc-710	2	67	april	april	PROPN
ijtc-710	2	68	30	30	NUM
ijtc-710	2	69	,	,	PUNCT
ijtc-710	2	70	2023	2023	NUM
ijtc-710	2	71	citation	citation	NOUN
ijtc-710	2	72	:	:	PUNCT
ijtc-710	2	73	tandayu	tandayu	PROPN
ijtc-710	2	74	,	,	PUNCT
ijtc-710	2	75	b.	b.	PROPN
ijtc-710	2	76	,	,	PUNCT
ijtc-710	2	77	kalangi	kalangi	PROPN
ijtc-710	2	78	,	,	PUNCT
ijtc-710	2	79	l.	l.	PROPN
ijtc-710	2	80	,	,	PUNCT
ijtc-710	2	81	tangkuman	tangkuman	PROPN
ijtc-710	2	82	,	,	PUNCT
ijtc-710	2	83	s	s	PROPN
ijtc-710	2	84	,	,	PUNCT
ijtc-710	2	85	j.	j.	PROPN
ijtc-710	2	86	(	(	PUNCT
ijtc-710	2	87	2023	2023	NUM
ijtc-710	2	88	)	)	PUNCT
ijtc-710	2	89	.	.	PUNCT
ijtc-710	3	1	uncovering	uncover	VERB
ijtc-710	3	2	tax	tax	NOUN
ijtc-710	3	3	avoidance	avoidance	NOUN
ijtc-710	3	4	drivers	driver	NOUN
ijtc-710	3	5	in	in	ADP
ijtc-710	3	6	idx	idx	ADJ
ijtc-710	3	7	mining	mining	NOUN
ijtc-710	3	8	firms	firm	NOUN
ijtc-710	3	9	2019	2019	NUM
ijtc-710	3	10	-	-	SYM
ijtc-710	3	11	2021	2021	NUM
ijtc-710	3	12	:	:	PUNCT
ijtc-710	3	13	financial	financial	ADJ
ijtc-710	3	14	distress	distress	NOUN
ijtc-710	3	15	,	,	PUNCT
ijtc-710	3	16	thin	thin	ADJ
ijtc-710	3	17	capitalization	capitalization	NOUN
ijtc-710	3	18	,	,	PUNCT
ijtc-710	3	19	and	and	CCONJ
ijtc-710	3	20	csr	csr	NOUN
ijtc-710	3	21	disclosure	disclosure	NOUN
ijtc-710	3	22	effects	effect	NOUN
ijtc-710	3	23	.	.	PUNCT
ijtc-710	4	1	ilomata	ilomata	PROPN
ijtc-710	4	2	international	international	ADJ
ijtc-710	4	3	journal	journal	NOUN
ijtc-710	4	4	of	of	ADP
ijtc-710	4	5	tax	tax	NOUN
ijtc-710	4	6	and	and	CCONJ
ijtc-710	4	7	accounting	accounting	NOUN
ijtc-710	4	8	,	,	PUNCT
ijtc-710	4	9	4(2	4(2	NUM
ijtc-710	4	10	)	)	PUNCT
ijtc-710	4	11	,	,	PUNCT
ijtc-710	4	12	221	221	NUM
ijtc-710	4	13	-	-	SYM
ijtc-710	4	14	235	235	NUM
ijtc-710	4	15	.	.	PUNCT
ijtc-710	5	1	https://doi.org/10.52728/ijtc.v4i2.710	https://doi.org/10.52728/ijtc.v4i2.710	ADJ
ijtc-710	5	2	abstract	abstract	NOUN
ijtc-710	5	3	:	:	PUNCT
ijtc-710	5	4	indonesia	indonesia	PROPN
ijtc-710	5	5	's	's	PART
ijtc-710	5	6	low	low	ADJ
ijtc-710	5	7	tax	tax	NOUN
ijtc-710	5	8	ratio	ratio	NOUN
ijtc-710	5	9	compared	compare	VERB
ijtc-710	5	10	to	to	ADP
ijtc-710	5	11	other	other	ADJ
ijtc-710	5	12	asia	asia	PROPN
ijtc-710	5	13	-	-	PUNCT
ijtc-710	5	14	pacific	pacific	PROPN
ijtc-710	5	15	nations	nation	NOUN
ijtc-710	5	16	may	may	AUX
ijtc-710	5	17	indicate	indicate	VERB
ijtc-710	5	18	the	the	DET
ijtc-710	5	19	presence	presence	NOUN
ijtc-710	5	20	of	of	ADP
ijtc-710	5	21	tax	tax	NOUN
ijtc-710	5	22	avoidance	avoidance	NOUN
ijtc-710	5	23	.	.	PUNCT
ijtc-710	6	1	the	the	DET
ijtc-710	6	2	tax	tax	PROPN
ijtc-710	6	3	justice	justice	NOUN
ijtc-710	6	4	network	network	NOUN
ijtc-710	6	5	has	have	AUX
ijtc-710	6	6	revealed	reveal	VERB
ijtc-710	6	7	that	that	SCONJ
ijtc-710	6	8	corporations	corporation	NOUN
ijtc-710	6	9	are	be	AUX
ijtc-710	6	10	the	the	DET
ijtc-710	6	11	primary	primary	ADJ
ijtc-710	6	12	culprits	culprit	NOUN
ijtc-710	6	13	of	of	ADP
ijtc-710	6	14	tax	tax	NOUN
ijtc-710	6	15	avoidance	avoidance	NOUN
ijtc-710	6	16	in	in	ADP
ijtc-710	6	17	indonesia	indonesia	PROPN
ijtc-710	6	18	,	,	PUNCT
ijtc-710	6	19	with	with	ADP
ijtc-710	6	20	mining	mining	NOUN
ijtc-710	6	21	companies	company	NOUN
ijtc-710	6	22	being	be	AUX
ijtc-710	6	23	among	among	ADP
ijtc-710	6	24	the	the	DET
ijtc-710	6	25	examples	example	NOUN
ijtc-710	6	26	of	of	ADP
ijtc-710	6	27	such	such	ADJ
ijtc-710	6	28	practices	practice	NOUN
ijtc-710	6	29	that	that	PRON
ijtc-710	6	30	have	have	AUX
ijtc-710	6	31	been	be	AUX
ijtc-710	6	32	exposed	expose	VERB
ijtc-710	6	33	.	.	PUNCT
ijtc-710	7	1	related	relate	VERB
ijtc-710	7	2	to	to	ADP
ijtc-710	7	3	this	this	DET
ijtc-710	7	4	phenomenon	phenomenon	NOUN
ijtc-710	7	5	,	,	PUNCT
ijtc-710	7	6	this	this	DET
ijtc-710	7	7	study	study	NOUN
ijtc-710	7	8	seeks	seek	VERB
ijtc-710	7	9	to	to	PART
ijtc-710	7	10	acquire	acquire	VERB
ijtc-710	7	11	factual	factual	ADJ
ijtc-710	7	12	evidence	evidence	NOUN
ijtc-710	7	13	on	on	ADP
ijtc-710	7	14	how	how	SCONJ
ijtc-710	7	15	financial	financial	ADJ
ijtc-710	7	16	distress	distress	NOUN
ijtc-710	7	17	,	,	PUNCT
ijtc-710	7	18	thin	thin	ADJ
ijtc-710	7	19	capitalization	capitalization	NOUN
ijtc-710	7	20	and	and	CCONJ
ijtc-710	7	21	the	the	DET
ijtc-710	7	22	disclosure	disclosure	NOUN
ijtc-710	7	23	of	of	ADP
ijtc-710	7	24	corporate	corporate	ADJ
ijtc-710	7	25	social	social	ADJ
ijtc-710	7	26	responsibility	responsibility	NOUN
ijtc-710	7	27	affect	affect	VERB
ijtc-710	7	28	the	the	DET
ijtc-710	7	29	tax	tax	NOUN
ijtc-710	7	30	avoidance	avoidance	NOUN
ijtc-710	7	31	among	among	ADP
ijtc-710	7	32	mining	mining	NOUN
ijtc-710	7	33	firms	firm	NOUN
ijtc-710	7	34	publicly	publicly	ADV
ijtc-710	7	35	listed	list	VERB
ijtc-710	7	36	on	on	ADP
ijtc-710	7	37	the	the	DET
ijtc-710	7	38	idx	idx	NOUN
ijtc-710	7	39	during	during	ADP
ijtc-710	7	40	the	the	DET
ijtc-710	7	41	period	period	NOUN
ijtc-710	7	42	of	of	ADP
ijtc-710	7	43	2019	2019	NUM
ijtc-710	7	44	to	to	ADP
ijtc-710	7	45	2021	2021	NUM
ijtc-710	7	46	.	.	PUNCT
ijtc-710	8	1	by	by	ADP
ijtc-710	8	2	utilizing	utilize	VERB
ijtc-710	8	3	purposive	purposive	ADJ
ijtc-710	8	4	sampling	sampling	NOUN
ijtc-710	8	5	technique	technique	NOUN
ijtc-710	8	6	,	,	PUNCT
ijtc-710	8	7	this	this	DET
ijtc-710	8	8	study	study	NOUN
ijtc-710	8	9	successfully	successfully	ADV
ijtc-710	8	10	selected	select	VERB
ijtc-710	8	11	18	18	NUM
ijtc-710	8	12	companies	company	NOUN
ijtc-710	8	13	,	,	PUNCT
ijtc-710	8	14	generating	generate	VERB
ijtc-710	8	15	a	a	DET
ijtc-710	8	16	total	total	NOUN
ijtc-710	8	17	of	of	ADP
ijtc-710	8	18	54	54	NUM
ijtc-710	8	19	observational	observational	ADJ
ijtc-710	8	20	data	datum	NOUN
ijtc-710	8	21	that	that	PRON
ijtc-710	8	22	were	be	AUX
ijtc-710	8	23	used	use	VERB
ijtc-710	8	24	for	for	ADP
ijtc-710	8	25	analysis	analysis	NOUN
ijtc-710	8	26	.	.	PUNCT
ijtc-710	9	1	to	to	PART
ijtc-710	9	2	obtain	obtain	VERB
ijtc-710	9	3	the	the	DET
ijtc-710	9	4	required	require	VERB
ijtc-710	9	5	data	datum	NOUN
ijtc-710	9	6	,	,	PUNCT
ijtc-710	9	7	this	this	DET
ijtc-710	9	8	study	study	NOUN
ijtc-710	9	9	relied	rely	VERB
ijtc-710	9	10	on	on	ADP
ijtc-710	9	11	secondary	secondary	ADJ
ijtc-710	9	12	sources	source	NOUN
ijtc-710	9	13	such	such	ADJ
ijtc-710	9	14	as	as	ADP
ijtc-710	9	15	audited	audit	VERB
ijtc-710	9	16	financial	financial	ADJ
ijtc-710	9	17	statements	statement	NOUN
ijtc-710	9	18	,	,	PUNCT
ijtc-710	9	19	annual	annual	ADJ
ijtc-710	9	20	reports	report	NOUN
ijtc-710	9	21	and/or	and/or	CCONJ
ijtc-710	9	22	sustainable	sustainable	ADJ
ijtc-710	9	23	reports	report	NOUN
ijtc-710	9	24	.	.	PUNCT
ijtc-710	10	1	the	the	DET
ijtc-710	10	2	main	main	ADJ
ijtc-710	10	3	approach	approach	NOUN
ijtc-710	10	4	employed	employ	VERB
ijtc-710	10	5	for	for	ADP
ijtc-710	10	6	analyzing	analyze	VERB
ijtc-710	10	7	the	the	DET
ijtc-710	10	8	data	datum	NOUN
ijtc-710	10	9	and	and	CCONJ
ijtc-710	10	10	testing	testing	NOUN
ijtc-710	10	11	hypotheses	hypothesis	NOUN
ijtc-710	10	12	in	in	ADP
ijtc-710	10	13	this	this	DET
ijtc-710	10	14	study	study	NOUN
ijtc-710	10	15	was	be	AUX
ijtc-710	10	16	multiple	multiple	ADJ
ijtc-710	10	17	linear	linear	ADJ
ijtc-710	10	18	regression	regression	NOUN
ijtc-710	10	19	analysis	analysis	NOUN
ijtc-710	10	20	.	.	PUNCT
ijtc-710	11	1	the	the	DET
ijtc-710	11	2	findings	finding	NOUN
ijtc-710	11	3	of	of	ADP
ijtc-710	11	4	the	the	DET
ijtc-710	11	5	study	study	NOUN
ijtc-710	11	6	demonstrate	demonstrate	VERB
ijtc-710	11	7	that	that	SCONJ
ijtc-710	11	8	financial	financial	ADJ
ijtc-710	11	9	distress	distress	NOUN
ijtc-710	11	10	has	have	VERB
ijtc-710	11	11	a	a	DET
ijtc-710	11	12	significant	significant	ADJ
ijtc-710	11	13	negative	negative	ADJ
ijtc-710	11	14	impact	impact	NOUN
ijtc-710	11	15	on	on	ADP
ijtc-710	11	16	tax	tax	NOUN
ijtc-710	11	17	avoidance	avoidance	NOUN
ijtc-710	11	18	.	.	PUNCT
ijtc-710	12	1	however	however	ADV
ijtc-710	12	2	,	,	PUNCT
ijtc-710	12	3	the	the	DET
ijtc-710	12	4	study	study	NOUN
ijtc-710	12	5	did	do	AUX
ijtc-710	12	6	not	not	PART
ijtc-710	12	7	find	find	VERB
ijtc-710	12	8	statistically	statistically	ADV
ijtc-710	12	9	significant	significant	ADJ
ijtc-710	12	10	evidence	evidence	NOUN
ijtc-710	12	11	to	to	PART
ijtc-710	12	12	support	support	VERB
ijtc-710	12	13	the	the	DET
ijtc-710	12	14	impact	impact	NOUN
ijtc-710	12	15	of	of	ADP
ijtc-710	12	16	thin	thin	ADJ
ijtc-710	12	17	capitalization	capitalization	NOUN
ijtc-710	12	18	and	and	CCONJ
ijtc-710	12	19	corporate	corporate	ADJ
ijtc-710	12	20	social	social	ADJ
ijtc-710	12	21	responsibility	responsibility	NOUN
ijtc-710	12	22	disclosure	disclosure	NOUN
ijtc-710	12	23	on	on	ADP
ijtc-710	12	24	tax	tax	NOUN
ijtc-710	12	25	avoidance	avoidance	NOUN
ijtc-710	12	26	.	.	PUNCT
ijtc-710	13	1	keywords	keyword	NOUN
ijtc-710	13	2	:	:	PUNCT
ijtc-710	13	3	corporate	corporate	ADJ
ijtc-710	13	4	social	social	ADJ
ijtc-710	13	5	responsibility	responsibility	NOUN
ijtc-710	13	6	,	,	PUNCT
ijtc-710	13	7	financial	financial	ADJ
ijtc-710	13	8	distress	distress	NOUN
ijtc-710	13	9	,	,	PUNCT
ijtc-710	13	10	tax	tax	NOUN
ijtc-710	13	11	avoidance	avoidance	NOUN
ijtc-710	13	12	,	,	PUNCT
ijtc-710	13	13	thin	thin	ADJ
ijtc-710	13	14	capitalization	capitalization	NOUN
ijtc-710	13	15	this	this	PRON
ijtc-710	13	16	is	be	AUX
ijtc-710	13	17	an	an	DET
ijtc-710	13	18	open	open	ADJ
ijtc-710	13	19	access	access	NOUN
ijtc-710	13	20	article	article	NOUN
ijtc-710	13	21	under	under	ADP
ijtc-710	13	22	the	the	DET
ijtc-710	13	23	cc	cc	NOUN
ijtc-710	13	24	-	-	PUNCT
ijtc-710	13	25	by	by	ADP
ijtc-710	13	26	4.0	4.0	NUM
ijtc-710	13	27	license	license	NOUN
ijtc-710	13	28	.	.	PUNCT
ijtc-710	14	1	introduction	introduction	NOUN
ijtc-710	14	2	indonesia	indonesia	PROPN
ijtc-710	14	3	heavily	heavily	ADV
ijtc-710	14	4	relies	rely	VERB
ijtc-710	14	5	on	on	ADP
ijtc-710	14	6	taxes	taxis	NOUN
ijtc-710	14	7	as	as	ADP
ijtc-710	14	8	the	the	DET
ijtc-710	14	9	primary	primary	ADJ
ijtc-710	14	10	source	source	NOUN
ijtc-710	14	11	of	of	ADP
ijtc-710	14	12	income	income	NOUN
ijtc-710	14	13	for	for	ADP
ijtc-710	14	14	the	the	DET
ijtc-710	14	15	state	state	NOUN
ijtc-710	14	16	budget	budget	NOUN
ijtc-710	14	17	.	.	PUNCT
ijtc-710	15	1	therefore	therefore	ADV
ijtc-710	15	2	,	,	PUNCT
ijtc-710	15	3	the	the	DET
ijtc-710	15	4	government	government	NOUN
ijtc-710	15	5	has	have	AUX
ijtc-710	15	6	implemented	implement	VERB
ijtc-710	15	7	various	various	ADJ
ijtc-710	15	8	strategies	strategy	NOUN
ijtc-710	15	9	to	to	PART
ijtc-710	15	10	optimize	optimize	VERB
ijtc-710	15	11	tax	tax	NOUN
ijtc-710	15	12	revenues	revenue	NOUN
ijtc-710	15	13	.	.	PUNCT
ijtc-710	16	1	in	in	ADP
ijtc-710	16	2	indonesia	indonesia	PROPN
ijtc-710	16	3	,	,	PUNCT
ijtc-710	16	4	the	the	DET
ijtc-710	16	5	tax	tax	NOUN
ijtc-710	16	6	collection	collection	NOUN
ijtc-710	16	7	system	system	NOUN
ijtc-710	16	8	operates	operate	VERB
ijtc-710	16	9	on	on	ADP
ijtc-710	16	10	a	a	DET
ijtc-710	16	11	self	self	NOUN
ijtc-710	16	12	-	-	PUNCT
ijtc-710	16	13	assessment	assessment	NOUN
ijtc-710	16	14	basis	basis	NOUN
ijtc-710	16	15	,	,	PUNCT
ijtc-710	16	16	where	where	SCONJ
ijtc-710	16	17	individuals	individual	NOUN
ijtc-710	16	18	who	who	PRON
ijtc-710	16	19	have	have	AUX
ijtc-710	16	20	met	meet	VERB
ijtc-710	16	21	the	the	DET
ijtc-710	16	22	subjective	subjective	ADJ
ijtc-710	16	23	and	and	CCONJ
ijtc-710	16	24	objective	objective	ADJ
ijtc-710	16	25	requirements	requirement	NOUN
ijtc-710	16	26	are	be	AUX
ijtc-710	16	27	entrusted	entrust	VERB
ijtc-710	16	28	with	with	ADP
ijtc-710	16	29	the	the	DET
ijtc-710	16	30	responsibility	responsibility	NOUN
ijtc-710	16	31	of	of	ADP
ijtc-710	16	32	voluntarily	voluntarily	ADV
ijtc-710	16	33	registering	register	VERB
ijtc-710	16	34	,	,	PUNCT
ijtc-710	16	35	calculating	calculate	VERB
ijtc-710	16	36	,	,	PUNCT
ijtc-710	16	37	paying	pay	VERB
ijtc-710	16	38	and	and	CCONJ
ijtc-710	16	39	reporting	report	VERB
ijtc-710	16	40	their	their	PRON
ijtc-710	16	41	tax	tax	NOUN
ijtc-710	16	42	obligations	obligation	NOUN
ijtc-710	16	43	.	.	PUNCT
ijtc-710	17	1	encouraging	encourage	VERB
ijtc-710	17	2	taxpayer	taxpayer	NOUN
ijtc-710	17	3	education	education	NOUN
ijtc-710	17	4	and	and	CCONJ
ijtc-710	17	5	improving	improve	VERB
ijtc-710	17	6	their	their	PRON
ijtc-710	17	7	understanding	understanding	NOUN
ijtc-710	17	8	of	of	ADP
ijtc-710	17	9	tax	tax	NOUN
ijtc-710	17	10	obligations	obligation	NOUN
ijtc-710	17	11	can	can	AUX
ijtc-710	17	12	result	result	VERB
ijtc-710	17	13	in	in	ADP
ijtc-710	17	14	higher	high	ADJ
ijtc-710	17	15	levels	level	NOUN
ijtc-710	17	16	of	of	ADP
ijtc-710	17	17	taxpayer	taxpayer	NOUN
ijtc-710	17	18	compliance	compliance	NOUN
ijtc-710	17	19	,	,	PUNCT
ijtc-710	17	20	ultimately	ultimately	ADV
ijtc-710	17	21	leading	lead	VERB
ijtc-710	17	22	to	to	ADP
ijtc-710	17	23	the	the	DET
ijtc-710	17	24	attainment	attainment	NOUN
ijtc-710	17	25	of	of	ADP
ijtc-710	17	26	tax	tax	NOUN
ijtc-710	17	27	revenue	revenue	NOUN
ijtc-710	17	28	targets	target	NOUN
ijtc-710	17	29	(	(	PUNCT
ijtc-710	17	30	handayani	handayani	PROPN
ijtc-710	17	31	&	&	CCONJ
ijtc-710	17	32	damayanti	damayanti	NOUN
ijtc-710	17	33	,	,	PUNCT
ijtc-710	17	34	2018	2018	NUM
ijtc-710	17	35	)	)	PUNCT
ijtc-710	17	36	.	.	PUNCT
ijtc-710	18	1	the	the	DET
ijtc-710	18	2	indication	indication	NOUN
ijtc-710	18	3	of	of	ADP
ijtc-710	18	4	taxpayer	taxpayer	NOUN
ijtc-710	18	5	compliance	compliance	NOUN
ijtc-710	18	6	can	can	AUX
ijtc-710	18	7	be	be	AUX
ijtc-710	18	8	reflected	reflect	VERB
ijtc-710	18	9	through	through	ADP
ijtc-710	18	10	the	the	DET
ijtc-710	18	11	tax	tax	NOUN
ijtc-710	18	12	ratio	ratio	NOUN
ijtc-710	18	13	.	.	PUNCT
ijtc-710	19	1	the	the	DET
ijtc-710	19	2	tax	tax	NOUN
ijtc-710	19	3	ratio	ratio	NOUN
ijtc-710	19	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	19	5	mailto:brendatandayuu12@gmail.com	mailto:brendatandayuu12@gmail.com	X
ijtc-710	19	6	https://doi.org/10.52728/ijtc.v4i2.710	https://doi.org/10.52728/ijtc.v4i2.710	ADJ
ijtc-710	19	7	uncovering	uncover	VERB
ijtc-710	19	8	tax	tax	NOUN
ijtc-710	19	9	avoidance	avoidance	NOUN
ijtc-710	19	10	drivers	driver	NOUN
ijtc-710	19	11	in	in	ADP
ijtc-710	19	12	idx	idx	ADJ
ijtc-710	19	13	mining	mining	NOUN
ijtc-710	19	14	firms	firm	NOUN
ijtc-710	19	15	2019	2019	NUM
ijtc-710	19	16	-	-	SYM
ijtc-710	19	17	2021	2021	NUM
ijtc-710	19	18	:	:	PUNCT
ijtc-710	19	19	financial	financial	ADJ
ijtc-710	19	20	distress	distress	NOUN
ijtc-710	19	21	,	,	PUNCT
ijtc-710	19	22	thin	thin	ADJ
ijtc-710	19	23	capitalization	capitalization	NOUN
ijtc-710	19	24	,	,	PUNCT
ijtc-710	19	25	and	and	CCONJ
ijtc-710	19	26	csr	csr	NOUN
ijtc-710	19	27	disclosure	disclosure	NOUN
ijtc-710	19	28	effects	effect	NOUN
ijtc-710	19	29	tandayu	tandayu	VERB
ijtc-710	19	30	,	,	PUNCT
ijtc-710	19	31	kalangi	kalangi	PROPN
ijtc-710	19	32	and	and	CCONJ
ijtc-710	19	33	tangkuman	tangkuman	NOUN
ijtc-710	19	34	222	222	NUM
ijtc-710	19	35	|	|	ADV
ijtc-710	19	36	ilomata	ilomata	VERB
ijtc-710	19	37	international	international	ADJ
ijtc-710	19	38	journal	journal	NOUN
ijtc-710	19	39	of	of	ADP
ijtc-710	19	40	tax	tax	PROPN
ijtc-710	19	41	&	&	CCONJ
ijtc-710	19	42	accounting	accounting	NOUN
ijtc-710	19	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	19	44	in	in	ADP
ijtc-710	19	45	indonesia	indonesia	PROPN
ijtc-710	19	46	in	in	ADP
ijtc-710	19	47	2019	2019	NUM
ijtc-710	19	48	was	be	AUX
ijtc-710	19	49	only	only	ADV
ijtc-710	19	50	11.6	11.6	NUM
ijtc-710	19	51	%	%	NOUN
ijtc-710	19	52	and	and	CCONJ
ijtc-710	19	53	decreased	decrease	VERB
ijtc-710	19	54	by	by	ADP
ijtc-710	19	55	1.5	1.5	NUM
ijtc-710	19	56	%	%	NOUN
ijtc-710	19	57	in	in	ADP
ijtc-710	19	58	2020	2020	NUM
ijtc-710	19	59	to	to	ADP
ijtc-710	19	60	10.1	10.1	NUM
ijtc-710	19	61	%	%	NOUN
ijtc-710	19	62	,	,	PUNCT
ijtc-710	19	63	which	which	PRON
ijtc-710	19	64	is	be	AUX
ijtc-710	19	65	far	far	ADV
ijtc-710	19	66	below	below	ADP
ijtc-710	19	67	the	the	DET
ijtc-710	19	68	average	average	ADJ
ijtc-710	19	69	tax	tax	NOUN
ijtc-710	19	70	ratio	ratio	NOUN
ijtc-710	19	71	of	of	ADP
ijtc-710	19	72	asia	asia	PROPN
ijtc-710	19	73	-	-	PUNCT
ijtc-710	19	74	pacific	pacific	ADJ
ijtc-710	19	75	countries	country	NOUN
ijtc-710	19	76	that	that	PRON
ijtc-710	19	77	reached	reach	VERB
ijtc-710	19	78	19.1	19.1	NUM
ijtc-710	19	79	%	%	NOUN
ijtc-710	19	80	in	in	ADP
ijtc-710	19	81	2020	2020	NUM
ijtc-710	19	82	,	,	PUNCT
ijtc-710	19	83	even	even	ADV
ijtc-710	19	84	lower	low	ADJ
ijtc-710	19	85	that	that	SCONJ
ijtc-710	19	86	african	african	ADJ
ijtc-710	19	87	countries	country	NOUN
ijtc-710	19	88	that	that	PRON
ijtc-710	19	89	reached	reach	VERB
ijtc-710	19	90	16.6	16.6	NUM
ijtc-710	19	91	%	%	NOUN
ijtc-710	19	92	in	in	ADP
ijtc-710	19	93	2019	2019	NUM
ijtc-710	19	94	(	(	PUNCT
ijtc-710	19	95	oecd	oecd	PROPN
ijtc-710	19	96	,	,	PUNCT
ijtc-710	19	97	2022	2022	NUM
ijtc-710	19	98	)	)	PUNCT
ijtc-710	19	99	.	.	PUNCT
ijtc-710	20	1	according	accord	VERB
ijtc-710	20	2	to	to	ADP
ijtc-710	20	3	sri	sri	PROPN
ijtc-710	20	4	mulyani	mulyani	PROPN
ijtc-710	20	5	,	,	PUNCT
ijtc-710	20	6	the	the	DET
ijtc-710	20	7	low	low	ADJ
ijtc-710	20	8	tax	tax	NOUN
ijtc-710	20	9	ratio	ratio	NOUN
ijtc-710	20	10	can	can	AUX
ijtc-710	20	11	be	be	AUX
ijtc-710	20	12	caused	cause	VERB
ijtc-710	20	13	by	by	ADP
ijtc-710	20	14	the	the	DET
ijtc-710	20	15	existence	existence	NOUN
ijtc-710	20	16	of	of	ADP
ijtc-710	20	17	gaps	gap	NOUN
ijtc-710	20	18	in	in	ADP
ijtc-710	20	19	tax	tax	NOUN
ijtc-710	20	20	regulations	regulation	NOUN
ijtc-710	20	21	,	,	PUNCT
ijtc-710	20	22	which	which	PRON
ijtc-710	20	23	makes	make	VERB
ijtc-710	20	24	tax	tax	NOUN
ijtc-710	20	25	avoidance	avoidance	NOUN
ijtc-710	20	26	relatively	relatively	ADV
ijtc-710	20	27	easy	easy	ADJ
ijtc-710	20	28	to	to	PART
ijtc-710	20	29	implement	implement	VERB
ijtc-710	20	30	(	(	PUNCT
ijtc-710	20	31	kurniati	kurniati	PROPN
ijtc-710	20	32	,	,	PUNCT
ijtc-710	20	33	2020	2020	NUM
ijtc-710	20	34	)	)	PUNCT
ijtc-710	20	35	.	.	PUNCT
ijtc-710	21	1	indonesia	indonesia	PROPN
ijtc-710	21	2	experienced	experience	VERB
ijtc-710	21	3	an	an	DET
ijtc-710	21	4	annual	annual	ADJ
ijtc-710	21	5	tax	tax	NOUN
ijtc-710	21	6	loss	loss	NOUN
ijtc-710	21	7	of	of	ADP
ijtc-710	21	8	us$4.86	us$4.86	NOUN
ijtc-710	21	9	billion	billion	NUM
ijtc-710	21	10	,	,	PUNCT
ijtc-710	21	11	of	of	ADP
ijtc-710	21	12	which	which	PRON
ijtc-710	21	13	98.4	98.4	NUM
ijtc-710	21	14	%	%	NOUN
ijtc-710	21	15	was	be	AUX
ijtc-710	21	16	caused	cause	VERB
ijtc-710	21	17	by	by	ADP
ijtc-710	21	18	corporate	corporate	ADJ
ijtc-710	21	19	tax	tax	NOUN
ijtc-710	21	20	abuse	abuse	NOUN
ijtc-710	21	21	(	(	PUNCT
ijtc-710	21	22	tax	tax	NOUN
ijtc-710	21	23	justice	justice	NOUN
ijtc-710	21	24	network	network	NOUN
ijtc-710	21	25	,	,	PUNCT
ijtc-710	21	26	2020	2020	NUM
ijtc-710	21	27	)	)	PUNCT
ijtc-710	21	28	.	.	PUNCT
ijtc-710	22	1	conflicting	conflict	VERB
ijtc-710	22	2	interests	interest	NOUN
ijtc-710	22	3	between	between	ADP
ijtc-710	22	4	taxpayers	taxpayer	NOUN
ijtc-710	22	5	and	and	CCONJ
ijtc-710	22	6	the	the	DET
ijtc-710	22	7	government	government	NOUN
ijtc-710	22	8	can	can	AUX
ijtc-710	22	9	lead	lead	VERB
ijtc-710	22	10	to	to	ADP
ijtc-710	22	11	aggressive	aggressive	ADJ
ijtc-710	22	12	tax	tax	NOUN
ijtc-710	22	13	planning	planning	NOUN
ijtc-710	22	14	by	by	ADP
ijtc-710	22	15	taxpayers	taxpayer	NOUN
ijtc-710	22	16	.	.	PUNCT
ijtc-710	23	1	as	as	ADP
ijtc-710	23	2	taxpayers	taxpayer	NOUN
ijtc-710	23	3	,	,	PUNCT
ijtc-710	23	4	companies	company	NOUN
ijtc-710	23	5	aim	aim	VERB
ijtc-710	23	6	to	to	PART
ijtc-710	23	7	maximize	maximize	VERB
ijtc-710	23	8	their	their	PRON
ijtc-710	23	9	profits	profit	NOUN
ijtc-710	23	10	,	,	PUNCT
ijtc-710	23	11	but	but	CCONJ
ijtc-710	23	12	larger	large	ADJ
ijtc-710	23	13	profits	profit	NOUN
ijtc-710	23	14	will	will	AUX
ijtc-710	23	15	result	result	VERB
ijtc-710	23	16	in	in	ADP
ijtc-710	23	17	a	a	DET
ijtc-710	23	18	higher	high	ADJ
ijtc-710	23	19	amount	amount	NOUN
ijtc-710	23	20	of	of	ADP
ijtc-710	23	21	taxes	taxis	NOUN
ijtc-710	23	22	to	to	PART
ijtc-710	23	23	be	be	AUX
ijtc-710	23	24	paid	pay	VERB
ijtc-710	23	25	.	.	PUNCT
ijtc-710	24	1	therefore	therefore	ADV
ijtc-710	24	2	,	,	PUNCT
ijtc-710	24	3	companies	company	NOUN
ijtc-710	24	4	will	will	AUX
ijtc-710	24	5	attempt	attempt	VERB
ijtc-710	24	6	to	to	PART
ijtc-710	24	7	reduce	reduce	VERB
ijtc-710	24	8	their	their	PRON
ijtc-710	24	9	tax	tax	NOUN
ijtc-710	24	10	burden	burden	NOUN
ijtc-710	24	11	.	.	PUNCT
ijtc-710	25	1	the	the	DET
ijtc-710	25	2	efforts	effort	NOUN
ijtc-710	25	3	of	of	ADP
ijtc-710	25	4	companies	company	NOUN
ijtc-710	25	5	to	to	PART
ijtc-710	25	6	reduce	reduce	VERB
ijtc-710	25	7	their	their	PRON
ijtc-710	25	8	tax	tax	NOUN
ijtc-710	25	9	obligations	obligation	NOUN
ijtc-710	25	10	can	can	AUX
ijtc-710	25	11	be	be	AUX
ijtc-710	25	12	categorized	categorize	VERB
ijtc-710	25	13	as	as	ADP
ijtc-710	25	14	tax	tax	NOUN
ijtc-710	25	15	evasion	evasion	NOUN
ijtc-710	25	16	or	or	CCONJ
ijtc-710	25	17	tax	tax	NOUN
ijtc-710	25	18	avoidance	avoidance	NOUN
ijtc-710	25	19	.	.	PUNCT
ijtc-710	26	1	tax	tax	NOUN
ijtc-710	26	2	evasion	evasion	NOUN
ijtc-710	26	3	is	be	AUX
ijtc-710	26	4	an	an	DET
ijtc-710	26	5	illegal	illegal	ADJ
ijtc-710	26	6	manipulation	manipulation	NOUN
ijtc-710	26	7	done	do	VERB
ijtc-710	26	8	intentionally	intentionally	ADV
ijtc-710	26	9	to	to	PART
ijtc-710	26	10	reduce	reduce	VERB
ijtc-710	26	11	the	the	DET
ijtc-710	26	12	taxes	taxis	NOUN
ijtc-710	26	13	that	that	PRON
ijtc-710	26	14	should	should	AUX
ijtc-710	26	15	be	be	AUX
ijtc-710	26	16	paid	pay	VERB
ijtc-710	26	17	according	accord	VERB
ijtc-710	26	18	to	to	ADP
ijtc-710	26	19	the	the	DET
ijtc-710	26	20	law	law	NOUN
ijtc-710	26	21	(	(	PUNCT
ijtc-710	26	22	alm	alm	NOUN
ijtc-710	26	23	et	et	PROPN
ijtc-710	26	24	al	al	PROPN
ijtc-710	26	25	.	.	PROPN
ijtc-710	26	26	,	,	PUNCT
ijtc-710	26	27	2019	2019	NUM
ijtc-710	26	28	)	)	PUNCT
ijtc-710	26	29	.	.	PUNCT
ijtc-710	27	1	meanwhile	meanwhile	ADV
ijtc-710	27	2	,	,	PUNCT
ijtc-710	27	3	tax	tax	NOUN
ijtc-710	27	4	avoidance	avoidance	NOUN
ijtc-710	27	5	is	be	AUX
ijtc-710	27	6	a	a	DET
ijtc-710	27	7	legal	legal	ADJ
ijtc-710	27	8	action	action	NOUN
ijtc-710	27	9	used	use	VERB
ijtc-710	27	10	to	to	PART
ijtc-710	27	11	reduce	reduce	VERB
ijtc-710	27	12	tax	tax	NOUN
ijtc-710	27	13	liabilities	liability	NOUN
ijtc-710	27	14	by	by	ADP
ijtc-710	27	15	taking	take	VERB
ijtc-710	27	16	advantage	advantage	NOUN
ijtc-710	27	17	of	of	ADP
ijtc-710	27	18	vulnerabilities	vulnerability	NOUN
ijtc-710	27	19	in	in	ADP
ijtc-710	27	20	tax	tax	NOUN
ijtc-710	27	21	regulations	regulation	NOUN
ijtc-710	27	22	(	(	PUNCT
ijtc-710	27	23	sritharan	sritharan	NOUN
ijtc-710	27	24	et	et	PROPN
ijtc-710	27	25	al	al	PROPN
ijtc-710	27	26	.	.	PROPN
ijtc-710	27	27	,	,	PUNCT
ijtc-710	27	28	2022	2022	NUM
ijtc-710	27	29	)	)	PUNCT
ijtc-710	27	30	.	.	PUNCT
ijtc-710	28	1	tax	tax	NOUN
ijtc-710	28	2	avoidance	avoidance	NOUN
ijtc-710	28	3	presents	present	VERB
ijtc-710	28	4	a	a	DET
ijtc-710	28	5	typical	typical	ADJ
ijtc-710	28	6	and	and	CCONJ
ijtc-710	28	7	complex	complex	ADJ
ijtc-710	28	8	problem	problem	NOUN
ijtc-710	28	9	because	because	SCONJ
ijtc-710	28	10	it	it	PRON
ijtc-710	28	11	is	be	AUX
ijtc-710	28	12	not	not	PART
ijtc-710	28	13	always	always	ADV
ijtc-710	28	14	illegal	illegal	ADJ
ijtc-710	28	15	,	,	PUNCT
ijtc-710	28	16	but	but	CCONJ
ijtc-710	28	17	it	it	PRON
ijtc-710	28	18	is	be	AUX
ijtc-710	28	19	still	still	ADV
ijtc-710	28	20	an	an	DET
ijtc-710	28	21	undesirable	undesirable	ADJ
ijtc-710	28	22	practice	practice	NOUN
ijtc-710	28	23	by	by	ADP
ijtc-710	28	24	the	the	DET
ijtc-710	28	25	government	government	NOUN
ijtc-710	28	26	(	(	PUNCT
ijtc-710	28	27	rahma	rahma	PROPN
ijtc-710	28	28	et	et	PROPN
ijtc-710	28	29	al	al	PROPN
ijtc-710	28	30	.	.	PROPN
ijtc-710	28	31	,	,	PUNCT
ijtc-710	28	32	2022	2022	NUM
ijtc-710	28	33	)	)	PUNCT
ijtc-710	28	34	.	.	PUNCT
ijtc-710	29	1	mining	mining	NOUN
ijtc-710	29	2	companies	company	NOUN
ijtc-710	29	3	often	often	ADV
ijtc-710	29	4	face	face	VERB
ijtc-710	29	5	challenges	challenge	NOUN
ijtc-710	29	6	in	in	ADP
ijtc-710	29	7	maintaining	maintain	VERB
ijtc-710	29	8	their	their	PRON
ijtc-710	29	9	operational	operational	ADJ
ijtc-710	29	10	sustainability	sustainability	NOUN
ijtc-710	29	11	and	and	CCONJ
ijtc-710	29	12	generating	generate	VERB
ijtc-710	29	13	stable	stable	ADJ
ijtc-710	29	14	profits	profit	NOUN
ijtc-710	29	15	.	.	PUNCT
ijtc-710	30	1	fluctuating	fluctuate	VERB
ijtc-710	30	2	commodity	commodity	NOUN
ijtc-710	30	3	prices	price	NOUN
ijtc-710	30	4	,	,	PUNCT
ijtc-710	30	5	strict	strict	ADJ
ijtc-710	30	6	tax	tax	NOUN
ijtc-710	30	7	regulations	regulation	NOUN
ijtc-710	30	8	,	,	PUNCT
ijtc-710	30	9	and	and	CCONJ
ijtc-710	30	10	global	global	ADJ
ijtc-710	30	11	economic	economic	ADJ
ijtc-710	30	12	crises	crisis	NOUN
ijtc-710	30	13	are	be	AUX
ijtc-710	30	14	some	some	PRON
ijtc-710	30	15	of	of	ADP
ijtc-710	30	16	the	the	DET
ijtc-710	30	17	factors	factor	NOUN
ijtc-710	30	18	that	that	PRON
ijtc-710	30	19	can	can	AUX
ijtc-710	30	20	affect	affect	VERB
ijtc-710	30	21	the	the	DET
ijtc-710	30	22	financial	financial	ADJ
ijtc-710	30	23	performance	performance	NOUN
ijtc-710	30	24	of	of	ADP
ijtc-710	30	25	mining	mining	NOUN
ijtc-710	30	26	companies	company	NOUN
ijtc-710	30	27	.	.	PUNCT
ijtc-710	31	1	therefore	therefore	ADV
ijtc-710	31	2	,	,	PUNCT
ijtc-710	31	3	mining	mining	NOUN
ijtc-710	31	4	companies	company	NOUN
ijtc-710	31	5	tend	tend	VERB
ijtc-710	31	6	to	to	PART
ijtc-710	31	7	try	try	VERB
ijtc-710	31	8	to	to	PART
ijtc-710	31	9	reduce	reduce	VERB
ijtc-710	31	10	their	their	PRON
ijtc-710	31	11	tax	tax	NOUN
ijtc-710	31	12	liabilities	liability	NOUN
ijtc-710	31	13	.	.	PUNCT
ijtc-710	32	1	pricewaterhouse	pricewaterhouse	NOUN
ijtc-710	32	2	coopers	cooper	NOUN
ijtc-710	32	3	reported	report	VERB
ijtc-710	32	4	that	that	SCONJ
ijtc-710	32	5	most	most	ADJ
ijtc-710	32	6	mining	mining	NOUN
ijtc-710	32	7	companies	company	NOUN
ijtc-710	32	8	in	in	ADP
ijtc-710	32	9	indonesia	indonesia	PROPN
ijtc-710	32	10	do	do	AUX
ijtc-710	32	11	not	not	PART
ijtc-710	32	12	provide	provide	VERB
ijtc-710	32	13	transparency	transparency	NOUN
ijtc-710	32	14	in	in	ADP
ijtc-710	32	15	their	their	PRON
ijtc-710	32	16	taxes	taxis	NOUN
ijtc-710	32	17	,	,	PUNCT
ijtc-710	32	18	with	with	ADP
ijtc-710	32	19	only	only	ADV
ijtc-710	32	20	30	30	NUM
ijtc-710	32	21	%	%	NOUN
ijtc-710	32	22	of	of	ADP
ijtc-710	32	23	40	40	NUM
ijtc-710	32	24	large	large	ADJ
ijtc-710	32	25	mining	mining	NOUN
ijtc-710	32	26	companies	company	NOUN
ijtc-710	32	27	adopting	adopt	VERB
ijtc-710	32	28	tax	tax	NOUN
ijtc-710	32	29	transparency	transparency	NOUN
ijtc-710	32	30	reporting	reporting	NOUN
ijtc-710	32	31	in	in	ADP
ijtc-710	32	32	2020	2020	NUM
ijtc-710	32	33	(	(	PUNCT
ijtc-710	32	34	suwiknyo	suwiknyo	NOUN
ijtc-710	32	35	,	,	PUNCT
ijtc-710	32	36	2021	2021	NUM
ijtc-710	32	37	)	)	PUNCT
ijtc-710	32	38	.	.	PUNCT
ijtc-710	33	1	additionally	additionally	ADV
ijtc-710	33	2	,	,	PUNCT
ijtc-710	33	3	the	the	DET
ijtc-710	33	4	corruption	corruption	NOUN
ijtc-710	33	5	eradication	eradication	NOUN
ijtc-710	33	6	commission	commission	NOUN
ijtc-710	33	7	expressed	express	VERB
ijtc-710	33	8	concerns	concern	NOUN
ijtc-710	33	9	that	that	SCONJ
ijtc-710	33	10	corrupt	corrupt	ADJ
ijtc-710	33	11	practices	practice	NOUN
ijtc-710	33	12	,	,	PUNCT
ijtc-710	33	13	including	include	VERB
ijtc-710	33	14	tax	tax	NOUN
ijtc-710	33	15	avoidance	avoidance	NOUN
ijtc-710	33	16	,	,	PUNCT
ijtc-710	33	17	tend	tend	VERB
ijtc-710	33	18	to	to	PART
ijtc-710	33	19	occur	occur	VERB
ijtc-710	33	20	in	in	ADP
ijtc-710	33	21	the	the	DET
ijtc-710	33	22	mining	mining	NOUN
ijtc-710	33	23	sector	sector	NOUN
ijtc-710	33	24	,	,	PUNCT
ijtc-710	33	25	where	where	SCONJ
ijtc-710	33	26	there	there	PRON
ijtc-710	33	27	is	be	VERB
ijtc-710	33	28	a	a	DET
ijtc-710	33	29	shortfall	shortfall	NOUN
ijtc-710	33	30	of	of	ADP
ijtc-710	33	31	mining	mining	NOUN
ijtc-710	33	32	tax	tax	NOUN
ijtc-710	33	33	payments	payment	NOUN
ijtc-710	33	34	of	of	ADP
ijtc-710	33	35	idr15.9	idr15.9	NOUN
ijtc-710	33	36	trillion	trillion	NUM
ijtc-710	33	37	per	per	ADP
ijtc-710	33	38	year	year	NOUN
ijtc-710	33	39	in	in	ADP
ijtc-710	33	40	forest	forest	NOUN
ijtc-710	33	41	areas	area	NOUN
ijtc-710	33	42	(	(	PUNCT
ijtc-710	33	43	redaksi	redaksi	ADJ
ijtc-710	33	44	ddtcnews	ddtcnew	NOUN
ijtc-710	33	45	,	,	PUNCT
ijtc-710	33	46	2019	2019	NUM
ijtc-710	33	47	)	)	PUNCT
ijtc-710	33	48	.	.	PUNCT
ijtc-710	34	1	one	one	NUM
ijtc-710	34	2	example	example	NOUN
ijtc-710	34	3	of	of	ADP
ijtc-710	34	4	tax	tax	NOUN
ijtc-710	34	5	avoidance	avoidance	NOUN
ijtc-710	34	6	exposed	expose	VERB
ijtc-710	34	7	involves	involve	VERB
ijtc-710	34	8	adaro	adaro	ADJ
ijtc-710	34	9	energy	energy	NOUN
ijtc-710	34	10	,	,	PUNCT
ijtc-710	34	11	a	a	DET
ijtc-710	34	12	mining	mining	NOUN
ijtc-710	34	13	company	company	NOUN
ijtc-710	34	14	suspected	suspect	VERB
ijtc-710	34	15	of	of	ADP
ijtc-710	34	16	reducing	reduce	VERB
ijtc-710	34	17	its	its	PRON
ijtc-710	34	18	tax	tax	NOUN
ijtc-710	34	19	payments	payment	NOUN
ijtc-710	34	20	by	by	ADP
ijtc-710	34	21	us$125	us$125	NOUN
ijtc-710	34	22	million	million	NUM
ijtc-710	34	23	compared	compare	VERB
ijtc-710	34	24	to	to	ADP
ijtc-710	34	25	what	what	PRON
ijtc-710	34	26	it	it	PRON
ijtc-710	34	27	should	should	AUX
ijtc-710	34	28	have	have	AUX
ijtc-710	34	29	paid	pay	VERB
ijtc-710	34	30	in	in	ADP
ijtc-710	34	31	indonesia	indonesia	PROPN
ijtc-710	34	32	through	through	ADP
ijtc-710	34	33	transfer	transfer	NOUN
ijtc-710	34	34	pricing	pricing	NOUN
ijtc-710	34	35	schemes	scheme	NOUN
ijtc-710	34	36	(	(	PUNCT
ijtc-710	34	37	global	global	ADJ
ijtc-710	34	38	witness	witness	NOUN
ijtc-710	34	39	,	,	PUNCT
ijtc-710	34	40	2019	2019	NUM
ijtc-710	34	41	)	)	PUNCT
ijtc-710	34	42	.	.	PUNCT
ijtc-710	35	1	mining	mining	NOUN
ijtc-710	35	2	companies	company	NOUN
ijtc-710	35	3	often	often	ADV
ijtc-710	35	4	face	face	VERB
ijtc-710	35	5	issues	issue	NOUN
ijtc-710	35	6	such	such	ADJ
ijtc-710	35	7	as	as	ADP
ijtc-710	35	8	price	price	NOUN
ijtc-710	35	9	fluctuations	fluctuation	NOUN
ijtc-710	35	10	that	that	PRON
ijtc-710	35	11	can	can	AUX
ijtc-710	35	12	impact	impact	VERB
ijtc-710	35	13	their	their	PRON
ijtc-710	35	14	financial	financial	ADJ
ijtc-710	35	15	performance	performance	NOUN
ijtc-710	35	16	.	.	PUNCT
ijtc-710	36	1	when	when	SCONJ
ijtc-710	36	2	companies	company	NOUN
ijtc-710	36	3	experience	experience	VERB
ijtc-710	36	4	financial	financial	ADJ
ijtc-710	36	5	distress	distress	NOUN
ijtc-710	36	6	,	,	PUNCT
ijtc-710	36	7	which	which	PRON
ijtc-710	36	8	is	be	AUX
ijtc-710	36	9	when	when	SCONJ
ijtc-710	36	10	the	the	DET
ijtc-710	36	11	company	company	NOUN
ijtc-710	36	12	's	's	PART
ijtc-710	36	13	financial	financial	ADJ
ijtc-710	36	14	performance	performance	NOUN
ijtc-710	36	15	declines	decline	VERB
ijtc-710	36	16	,	,	PUNCT
ijtc-710	36	17	they	they	PRON
ijtc-710	36	18	often	often	ADV
ijtc-710	36	19	struggle	struggle	VERB
ijtc-710	36	20	to	to	PART
ijtc-710	36	21	obtain	obtain	VERB
ijtc-710	36	22	external	external	ADJ
ijtc-710	36	23	funding	funding	NOUN
ijtc-710	36	24	and	and	CCONJ
ijtc-710	36	25	their	their	PRON
ijtc-710	36	26	credit	credit	NOUN
ijtc-710	36	27	ratings	rating	NOUN
ijtc-710	36	28	may	may	AUX
ijtc-710	36	29	decline	decline	VERB
ijtc-710	36	30	.	.	PUNCT
ijtc-710	37	1	this	this	PRON
ijtc-710	37	2	can	can	AUX
ijtc-710	37	3	make	make	VERB
ijtc-710	37	4	managers	manager	NOUN
ijtc-710	37	5	more	more	ADV
ijtc-710	37	6	likely	likely	ADJ
ijtc-710	37	7	to	to	PART
ijtc-710	37	8	take	take	VERB
ijtc-710	37	9	risks	risk	NOUN
ijtc-710	37	10	and	and	CCONJ
ijtc-710	37	11	engage	engage	VERB
ijtc-710	37	12	in	in	ADP
ijtc-710	37	13	tax	tax	NOUN
ijtc-710	37	14	avoidance	avoidance	NOUN
ijtc-710	37	15	(	(	PUNCT
ijtc-710	37	16	alhady	alhady	NOUN
ijtc-710	37	17	et	et	PROPN
ijtc-710	37	18	al	al	PROPN
ijtc-710	37	19	.	.	PROPN
ijtc-710	37	20	,	,	PUNCT
ijtc-710	37	21	2021	2021	NUM
ijtc-710	37	22	)	)	PUNCT
ijtc-710	37	23	.	.	PUNCT
ijtc-710	38	1	(	(	PUNCT
ijtc-710	38	2	dang	dang	X
ijtc-710	38	3	&	&	CCONJ
ijtc-710	38	4	tran	tran	NOUN
ijtc-710	38	5	,	,	PUNCT
ijtc-710	38	6	2021	2021	NUM
ijtc-710	38	7	)	)	PUNCT
ijtc-710	38	8	study	study	NOUN
ijtc-710	38	9	showed	show	VERB
ijtc-710	38	10	that	that	SCONJ
ijtc-710	38	11	companies	company	NOUN
ijtc-710	38	12	with	with	ADP
ijtc-710	38	13	higher	high	ADJ
ijtc-710	38	14	capital	capital	NOUN
ijtc-710	38	15	adequacy	adequacy	NOUN
ijtc-710	38	16	ratios	ratio	NOUN
ijtc-710	38	17	tend	tend	VERB
ijtc-710	38	18	to	to	PART
ijtc-710	38	19	engage	engage	VERB
ijtc-710	38	20	in	in	ADP
ijtc-710	38	21	lower	low	ADJ
ijtc-710	38	22	tax	tax	NOUN
ijtc-710	38	23	avoidance	avoidance	NOUN
ijtc-710	38	24	,	,	PUNCT
ijtc-710	38	25	supporting	support	VERB
ijtc-710	38	26	the	the	DET
ijtc-710	38	27	finding	finding	NOUN
ijtc-710	38	28	that	that	SCONJ
ijtc-710	38	29	financial	financial	ADJ
ijtc-710	38	30	distress	distress	NOUN
ijtc-710	38	31	can	can	AUX
ijtc-710	38	32	drive	drive	VERB
ijtc-710	38	33	companies	company	NOUN
ijtc-710	38	34	to	to	PART
ijtc-710	38	35	engage	engage	VERB
ijtc-710	38	36	in	in	ADP
ijtc-710	38	37	tax	tax	NOUN
ijtc-710	38	38	avoidance	avoidance	NOUN
ijtc-710	38	39	.	.	PUNCT
ijtc-710	39	1	however	however	ADV
ijtc-710	39	2	,	,	PUNCT
ijtc-710	39	3	(	(	PUNCT
ijtc-710	39	4	jaffar	jaffar	X
ijtc-710	39	5	et	et	PROPN
ijtc-710	39	6	al	al	PROPN
ijtc-710	39	7	.	.	PROPN
ijtc-710	39	8	,	,	PUNCT
ijtc-710	39	9	2021	2021	NUM
ijtc-710	39	10	)	)	PUNCT
ijtc-710	39	11	research	research	NOUN
ijtc-710	39	12	showed	show	VERB
ijtc-710	39	13	that	that	SCONJ
ijtc-710	39	14	companies	company	NOUN
ijtc-710	39	15	experiencing	experience	VERB
ijtc-710	39	16	financial	financial	ADJ
ijtc-710	39	17	distress	distress	NOUN
ijtc-710	39	18	actually	actually	ADV
ijtc-710	39	19	reported	report	VERB
ijtc-710	39	20	higher	high	ADJ
ijtc-710	39	21	tax	tax	NOUN
ijtc-710	39	22	burdens	burden	NOUN
ijtc-710	39	23	.	.	PUNCT
ijtc-710	40	1	on	on	ADP
ijtc-710	40	2	the	the	DET
ijtc-710	40	3	other	other	ADJ
ijtc-710	40	4	hand	hand	NOUN
ijtc-710	40	5	,	,	PUNCT
ijtc-710	40	6	(	(	PUNCT
ijtc-710	40	7	fauzan	fauzan	NOUN
ijtc-710	40	8	et	et	PROPN
ijtc-710	40	9	al	al	PROPN
ijtc-710	40	10	.	.	PROPN
ijtc-710	40	11	,	,	PUNCT
ijtc-710	40	12	2021	2021	NUM
ijtc-710	40	13	)	)	PUNCT
ijtc-710	40	14	stated	state	VERB
ijtc-710	40	15	that	that	SCONJ
ijtc-710	40	16	financial	financial	ADJ
ijtc-710	40	17	difficulties	difficulty	NOUN
ijtc-710	40	18	do	do	AUX
ijtc-710	40	19	not	not	PART
ijtc-710	40	20	necessarily	necessarily	ADV
ijtc-710	40	21	impact	impact	VERB
ijtc-710	40	22	a	a	DET
ijtc-710	40	23	company	company	NOUN
ijtc-710	40	24	's	's	PART
ijtc-710	40	25	tendency	tendency	NOUN
ijtc-710	40	26	to	to	PART
ijtc-710	40	27	avoid	avoid	VERB
ijtc-710	40	28	taxes	taxis	NOUN
ijtc-710	40	29	,	,	PUNCT
ijtc-710	40	30	as	as	SCONJ
ijtc-710	40	31	companies	company	NOUN
ijtc-710	40	32	experiencing	experience	VERB
ijtc-710	40	33	financial	financial	ADJ
ijtc-710	40	34	difficulties	difficulty	NOUN
ijtc-710	40	35	may	may	AUX
ijtc-710	40	36	incur	incur	VERB
ijtc-710	40	37	losses	loss	NOUN
ijtc-710	40	38	and	and	CCONJ
ijtc-710	40	39	receive	receive	VERB
ijtc-710	40	40	compensation	compensation	NOUN
ijtc-710	40	41	without	without	ADP
ijtc-710	40	42	considering	consider	VERB
ijtc-710	40	43	tax	tax	NOUN
ijtc-710	40	44	burdens	burden	NOUN
ijtc-710	40	45	.	.	PUNCT
ijtc-710	41	1	tax	tax	NOUN
ijtc-710	41	2	avoidance	avoidance	NOUN
ijtc-710	41	3	strategies	strategy	NOUN
ijtc-710	41	4	by	by	ADP
ijtc-710	41	5	companies	company	NOUN
ijtc-710	41	6	in	in	ADP
ijtc-710	41	7	the	the	DET
ijtc-710	41	8	mining	mining	NOUN
ijtc-710	41	9	industry	industry	NOUN
ijtc-710	41	10	can	can	AUX
ijtc-710	41	11	be	be	AUX
ijtc-710	41	12	done	do	VERB
ijtc-710	41	13	through	through	ADP
ijtc-710	41	14	thin	thin	ADJ
ijtc-710	41	15	capitalization	capitalization	NOUN
ijtc-710	41	16	,	,	PUNCT
ijtc-710	41	17	where	where	SCONJ
ijtc-710	41	18	they	they	PRON
ijtc-710	41	19	set	set	VERB
ijtc-710	41	20	a	a	DET
ijtc-710	41	21	capital	capital	NOUN
ijtc-710	41	22	structure	structure	NOUN
ijtc-710	41	23	that	that	PRON
ijtc-710	41	24	relies	rely	VERB
ijtc-710	41	25	more	more	ADJ
ijtc-710	41	26	on	on	ADP
ijtc-710	41	27	debt	debt	NOUN
ijtc-710	41	28	than	than	ADP
ijtc-710	41	29	equity	equity	NOUN
ijtc-710	41	30	(	(	PUNCT
ijtc-710	41	31	istiqfarosita	istiqfarosita	PROPN
ijtc-710	41	32	&	&	CCONJ
ijtc-710	41	33	abdani	abdani	PROPN
ijtc-710	41	34	,	,	PUNCT
ijtc-710	41	35	2022	2022	NUM
ijtc-710	41	36	)	)	PUNCT
ijtc-710	41	37	.	.	PUNCT
ijtc-710	42	1	according	accord	VERB
ijtc-710	42	2	to	to	ADP
ijtc-710	42	3	(	(	PUNCT
ijtc-710	42	4	utami	utami	PROPN
ijtc-710	42	5	&	&	CCONJ
ijtc-710	42	6	irawan	irawan	PROPN
ijtc-710	42	7	,	,	PUNCT
ijtc-710	42	8	2022	2022	NUM
ijtc-710	42	9	)	)	PUNCT
ijtc-710	42	10	,	,	PUNCT
ijtc-710	42	11	thin	thin	ADJ
ijtc-710	42	12	capitalization	capitalization	NOUN
ijtc-710	42	13	is	be	AUX
ijtc-710	42	14	the	the	DET
ijtc-710	42	15	main	main	ADJ
ijtc-710	42	16	driver	driver	NOUN
ijtc-710	42	17	behind	behind	ADP
ijtc-710	42	18	company	company	NOUN
ijtc-710	42	19	efforts	effort	NOUN
ijtc-710	42	20	to	to	PART
ijtc-710	42	21	avoid	avoid	VERB
ijtc-710	42	22	taxes	taxis	NOUN
ijtc-710	42	23	by	by	ADP
ijtc-710	42	24	taking	take	VERB
ijtc-710	42	25	advantage	advantage	NOUN
ijtc-710	42	26	of	of	ADP
ijtc-710	42	27	tax	tax	NOUN
ijtc-710	42	28	protection	protection	NOUN
ijtc-710	42	29	created	create	VERB
ijtc-710	42	30	by	by	ADP
ijtc-710	42	31	interest	interest	NOUN
ijtc-710	42	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-710	42	33	uncovering	uncover	VERB
ijtc-710	42	34	tax	tax	NOUN
ijtc-710	42	35	avoidance	avoidance	NOUN
ijtc-710	42	36	drivers	driver	NOUN
ijtc-710	42	37	in	in	ADP
ijtc-710	42	38	idx	idx	ADJ
ijtc-710	42	39	mining	mining	NOUN
ijtc-710	42	40	firms	firm	NOUN
ijtc-710	42	41	2019	2019	NUM
ijtc-710	42	42	-	-	SYM
ijtc-710	42	43	2021	2021	NUM
ijtc-710	42	44	:	:	PUNCT
ijtc-710	42	45	financial	financial	ADJ
ijtc-710	42	46	distress	distress	NOUN
ijtc-710	42	47	,	,	PUNCT
ijtc-710	42	48	thin	thin	ADJ
ijtc-710	42	49	capitalization	capitalization	NOUN
ijtc-710	42	50	,	,	PUNCT
ijtc-710	42	51	and	and	CCONJ
ijtc-710	42	52	csr	csr	NOUN
ijtc-710	42	53	disclosure	disclosure	NOUN
ijtc-710	42	54	effects	effect	NOUN
ijtc-710	42	55	tandayu	tandayu	VERB
ijtc-710	42	56	,	,	PUNCT
ijtc-710	42	57	kalangi	kalangi	PROPN
ijtc-710	42	58	and	and	CCONJ
ijtc-710	42	59	tangkuman	tangkuman	NOUN
ijtc-710	42	60	223	223	NUM
ijtc-710	42	61	|	|	ADV
ijtc-710	42	62	ilomata	ilomata	PROPN
ijtc-710	42	63	international	international	ADJ
ijtc-710	42	64	journal	journal	NOUN
ijtc-710	42	65	of	of	ADP
ijtc-710	42	66	tax	tax	PROPN
ijtc-710	42	67	&	&	CCONJ
ijtc-710	42	68	accounting	accounting	NOUN
ijtc-710	42	69	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	42	70	on	on	ADP
ijtc-710	42	71	debt	debt	NOUN
ijtc-710	42	72	,	,	PUNCT
ijtc-710	42	73	which	which	PRON
ijtc-710	42	74	generates	generate	VERB
ijtc-710	42	75	lower	low	ADJ
ijtc-710	42	76	taxable	taxable	ADJ
ijtc-710	42	77	income	income	NOUN
ijtc-710	42	78	.	.	PUNCT
ijtc-710	43	1	on	on	ADP
ijtc-710	43	2	the	the	DET
ijtc-710	43	3	other	other	ADJ
ijtc-710	43	4	hand	hand	NOUN
ijtc-710	43	5	,	,	PUNCT
ijtc-710	43	6	(	(	PUNCT
ijtc-710	43	7	natalia	natalia	PROPN
ijtc-710	43	8	&	&	CCONJ
ijtc-710	43	9	widyadhana	widyadhana	PROPN
ijtc-710	43	10	,	,	PUNCT
ijtc-710	43	11	2021	2021	NUM
ijtc-710	43	12	)	)	PUNCT
ijtc-710	43	13	argue	argue	VERB
ijtc-710	43	14	that	that	SCONJ
ijtc-710	43	15	companies	company	NOUN
ijtc-710	43	16	with	with	ADP
ijtc-710	43	17	higher	high	ADJ
ijtc-710	43	18	levels	level	NOUN
ijtc-710	43	19	of	of	ADP
ijtc-710	43	20	thin	thin	ADJ
ijtc-710	43	21	capitalization	capitalization	NOUN
ijtc-710	43	22	usually	usually	ADV
ijtc-710	43	23	have	have	VERB
ijtc-710	43	24	lower	low	ADJ
ijtc-710	43	25	levels	level	NOUN
ijtc-710	43	26	of	of	ADP
ijtc-710	43	27	tax	tax	NOUN
ijtc-710	43	28	avoidance	avoidance	NOUN
ijtc-710	43	29	.	.	PUNCT
ijtc-710	44	1	this	this	PRON
ijtc-710	44	2	may	may	AUX
ijtc-710	44	3	be	be	AUX
ijtc-710	44	4	due	due	ADJ
ijtc-710	44	5	to	to	ADP
ijtc-710	44	6	the	the	DET
ijtc-710	44	7	incentives	incentive	NOUN
ijtc-710	44	8	provided	provide	VERB
ijtc-710	44	9	by	by	ADP
ijtc-710	44	10	performance	performance	NOUN
ijtc-710	44	11	-	-	PUNCT
ijtc-710	44	12	based	base	VERB
ijtc-710	44	13	contracts	contract	NOUN
ijtc-710	44	14	resulting	result	VERB
ijtc-710	44	15	from	from	ADP
ijtc-710	44	16	the	the	DET
ijtc-710	44	17	use	use	NOUN
ijtc-710	44	18	of	of	ADP
ijtc-710	44	19	debt	debt	NOUN
ijtc-710	44	20	to	to	PART
ijtc-710	44	21	improve	improve	VERB
ijtc-710	44	22	company	company	NOUN
ijtc-710	44	23	performance	performance	NOUN
ijtc-710	44	24	and	and	CCONJ
ijtc-710	44	25	increase	increase	VERB
ijtc-710	44	26	revenue	revenue	NOUN
ijtc-710	44	27	.	.	PUNCT
ijtc-710	45	1	in	in	ADP
ijtc-710	45	2	the	the	DET
ijtc-710	45	3	context	context	NOUN
ijtc-710	45	4	of	of	ADP
ijtc-710	45	5	mining	mining	NOUN
ijtc-710	45	6	companies	company	NOUN
ijtc-710	45	7	,	,	PUNCT
ijtc-710	45	8	csr	csr	NOUN
ijtc-710	45	9	becomes	become	VERB
ijtc-710	45	10	crucial	crucial	ADJ
ijtc-710	45	11	because	because	SCONJ
ijtc-710	45	12	their	their	PRON
ijtc-710	45	13	operations	operation	NOUN
ijtc-710	45	14	often	often	ADV
ijtc-710	45	15	have	have	VERB
ijtc-710	45	16	significant	significant	ADJ
ijtc-710	45	17	impacts	impact	NOUN
ijtc-710	45	18	on	on	ADP
ijtc-710	45	19	the	the	DET
ijtc-710	45	20	environment	environment	NOUN
ijtc-710	45	21	and	and	CCONJ
ijtc-710	45	22	surrounding	surround	VERB
ijtc-710	45	23	communities	community	NOUN
ijtc-710	45	24	.	.	PUNCT
ijtc-710	46	1	therefore	therefore	ADV
ijtc-710	46	2	,	,	PUNCT
ijtc-710	46	3	mining	mining	NOUN
ijtc-710	46	4	companies	company	NOUN
ijtc-710	46	5	often	often	ADV
ijtc-710	46	6	promote	promote	VERB
ijtc-710	46	7	their	their	PRON
ijtc-710	46	8	csr	csr	NOUN
ijtc-710	46	9	programs	program	NOUN
ijtc-710	46	10	as	as	ADP
ijtc-710	46	11	part	part	NOUN
ijtc-710	46	12	of	of	ADP
ijtc-710	46	13	their	their	PRON
ijtc-710	46	14	efforts	effort	NOUN
ijtc-710	46	15	to	to	PART
ijtc-710	46	16	improve	improve	VERB
ijtc-710	46	17	their	their	PRON
ijtc-710	46	18	image	image	NOUN
ijtc-710	46	19	in	in	ADP
ijtc-710	46	20	the	the	DET
ijtc-710	46	21	eyes	eye	NOUN
ijtc-710	46	22	of	of	ADP
ijtc-710	46	23	society	society	NOUN
ijtc-710	46	24	and	and	CCONJ
ijtc-710	46	25	fulfill	fulfill	VERB
ijtc-710	46	26	their	their	PRON
ijtc-710	46	27	social	social	ADJ
ijtc-710	46	28	obligations	obligation	NOUN
ijtc-710	46	29	.	.	PUNCT
ijtc-710	47	1	however	however	ADV
ijtc-710	47	2	,	,	PUNCT
ijtc-710	47	3	a	a	DET
ijtc-710	47	4	study	study	NOUN
ijtc-710	47	5	by	by	ADP
ijtc-710	47	6	(	(	PUNCT
ijtc-710	47	7	rahayu	rahayu	PROPN
ijtc-710	47	8	&	&	CCONJ
ijtc-710	47	9	suryarini	suryarini	NOUN
ijtc-710	47	10	,	,	PUNCT
ijtc-710	47	11	2021	2021	NUM
ijtc-710	47	12	)	)	PUNCT
ijtc-710	47	13	shows	show	VERB
ijtc-710	47	14	that	that	SCONJ
ijtc-710	47	15	mining	mining	NOUN
ijtc-710	47	16	companies	company	NOUN
ijtc-710	47	17	can	can	AUX
ijtc-710	47	18	also	also	ADV
ijtc-710	47	19	use	use	VERB
ijtc-710	47	20	their	their	PRON
ijtc-710	47	21	csr	csr	NOUN
ijtc-710	47	22	disclosures	disclosure	NOUN
ijtc-710	47	23	to	to	PART
ijtc-710	47	24	divert	divert	VERB
ijtc-710	47	25	attention	attention	NOUN
ijtc-710	47	26	from	from	ADP
ijtc-710	47	27	their	their	PRON
ijtc-710	47	28	tax	tax	NOUN
ijtc-710	47	29	avoidance	avoidance	NOUN
ijtc-710	47	30	practices	practice	NOUN
ijtc-710	47	31	.	.	PUNCT
ijtc-710	48	1	in	in	ADP
ijtc-710	48	2	addition	addition	NOUN
ijtc-710	48	3	,	,	PUNCT
ijtc-710	48	4	some	some	DET
ijtc-710	48	5	csr	csr	NOUN
ijtc-710	48	6	programs	program	NOUN
ijtc-710	48	7	such	such	ADJ
ijtc-710	48	8	as	as	ADP
ijtc-710	48	9	scholarship	scholarship	NOUN
ijtc-710	48	10	programs	program	NOUN
ijtc-710	48	11	or	or	CCONJ
ijtc-710	48	12	environmental	environmental	ADJ
ijtc-710	48	13	conservation	conservation	NOUN
ijtc-710	48	14	programs	program	NOUN
ijtc-710	48	15	can	can	AUX
ijtc-710	48	16	be	be	AUX
ijtc-710	48	17	used	use	VERB
ijtc-710	48	18	to	to	PART
ijtc-710	48	19	reduce	reduce	VERB
ijtc-710	48	20	the	the	DET
ijtc-710	48	21	tax	tax	NOUN
ijtc-710	48	22	burden	burden	NOUN
ijtc-710	48	23	of	of	ADP
ijtc-710	48	24	the	the	DET
ijtc-710	48	25	company	company	NOUN
ijtc-710	48	26	(	(	PUNCT
ijtc-710	48	27	rohyati	rohyati	PROPN
ijtc-710	48	28	&	&	CCONJ
ijtc-710	48	29	suripto	suripto	NOUN
ijtc-710	48	30	,	,	PUNCT
ijtc-710	48	31	2021	2021	NUM
ijtc-710	48	32	)	)	PUNCT
ijtc-710	48	33	.	.	PUNCT
ijtc-710	49	1	nevertheless	nevertheless	ADV
ijtc-710	49	2	,	,	PUNCT
ijtc-710	49	3	research	research	NOUN
ijtc-710	49	4	by	by	ADP
ijtc-710	49	5	(	(	PUNCT
ijtc-710	49	6	hajawiyah	hajawiyah	NOUN
ijtc-710	49	7	et	et	PROPN
ijtc-710	49	8	al	al	PROPN
ijtc-710	49	9	.	.	PROPN
ijtc-710	49	10	,	,	PUNCT
ijtc-710	49	11	2022	2022	NUM
ijtc-710	49	12	)	)	PUNCT
ijtc-710	49	13	shows	show	VERB
ijtc-710	49	14	that	that	SCONJ
ijtc-710	49	15	companies	company	NOUN
ijtc-710	49	16	with	with	ADP
ijtc-710	49	17	a	a	DET
ijtc-710	49	18	strong	strong	ADJ
ijtc-710	49	19	commitment	commitment	NOUN
ijtc-710	49	20	to	to	ADP
ijtc-710	49	21	disclosing	disclose	VERB
ijtc-710	49	22	their	their	PRON
ijtc-710	49	23	csr	csr	NOUN
ijtc-710	49	24	activities	activity	NOUN
ijtc-710	49	25	tend	tend	VERB
ijtc-710	49	26	to	to	PART
ijtc-710	49	27	be	be	AUX
ijtc-710	49	28	involved	involve	VERB
ijtc-710	49	29	in	in	ADP
ijtc-710	49	30	less	less	ADJ
ijtc-710	49	31	tax	tax	NOUN
ijtc-710	49	32	avoidance	avoidance	NOUN
ijtc-710	49	33	,	,	PUNCT
ijtc-710	49	34	as	as	SCONJ
ijtc-710	49	35	they	they	PRON
ijtc-710	49	36	seek	seek	VERB
ijtc-710	49	37	to	to	PART
ijtc-710	49	38	maintain	maintain	VERB
ijtc-710	49	39	their	their	PRON
ijtc-710	49	40	reputation	reputation	NOUN
ijtc-710	49	41	in	in	ADP
ijtc-710	49	42	the	the	DET
ijtc-710	49	43	eyes	eye	NOUN
ijtc-710	49	44	of	of	ADP
ijtc-710	49	45	society	society	NOUN
ijtc-710	49	46	.	.	PUNCT
ijtc-710	50	1	based	base	VERB
ijtc-710	50	2	on	on	ADP
ijtc-710	50	3	the	the	DET
ijtc-710	50	4	context	context	NOUN
ijtc-710	50	5	mentioned	mention	VERB
ijtc-710	50	6	above	above	ADV
ijtc-710	50	7	,	,	PUNCT
ijtc-710	50	8	this	this	DET
ijtc-710	50	9	research	research	NOUN
ijtc-710	50	10	focuses	focus	VERB
ijtc-710	50	11	on	on	ADP
ijtc-710	50	12	tax	tax	NOUN
ijtc-710	50	13	avoidance	avoidance	NOUN
ijtc-710	50	14	practices	practice	NOUN
ijtc-710	50	15	and	and	CCONJ
ijtc-710	50	16	does	do	AUX
ijtc-710	50	17	not	not	PART
ijtc-710	50	18	examine	examine	VERB
ijtc-710	50	19	tax	tax	NOUN
ijtc-710	50	20	evasion	evasion	NOUN
ijtc-710	50	21	practices	practice	NOUN
ijtc-710	50	22	.	.	PUNCT
ijtc-710	51	1	tax	tax	NOUN
ijtc-710	51	2	evasion	evasion	NOUN
ijtc-710	51	3	practices	practice	NOUN
ijtc-710	51	4	often	often	ADV
ijtc-710	51	5	involve	involve	VERB
ijtc-710	51	6	illegal	illegal	ADJ
ijtc-710	51	7	activities	activity	NOUN
ijtc-710	51	8	that	that	PRON
ijtc-710	51	9	are	be	AUX
ijtc-710	51	10	not	not	PART
ijtc-710	51	11	recorded	record	VERB
ijtc-710	51	12	in	in	ADP
ijtc-710	51	13	the	the	DET
ijtc-710	51	14	company	company	NOUN
ijtc-710	51	15	's	's	PART
ijtc-710	51	16	financial	financial	ADJ
ijtc-710	51	17	statements	statement	NOUN
ijtc-710	51	18	.	.	PUNCT
ijtc-710	52	1	therefore	therefore	ADV
ijtc-710	52	2	,	,	PUNCT
ijtc-710	52	3	it	it	PRON
ijtc-710	52	4	is	be	AUX
ijtc-710	52	5	difficult	difficult	ADJ
ijtc-710	52	6	to	to	PART
ijtc-710	52	7	assess	assess	VERB
ijtc-710	52	8	tax	tax	NOUN
ijtc-710	52	9	evasion	evasion	NOUN
ijtc-710	52	10	practices	practice	NOUN
ijtc-710	52	11	by	by	ADP
ijtc-710	52	12	simply	simply	ADV
ijtc-710	52	13	looking	look	VERB
ijtc-710	52	14	at	at	ADP
ijtc-710	52	15	a	a	DET
ijtc-710	52	16	company	company	NOUN
ijtc-710	52	17	's	's	PART
ijtc-710	52	18	financial	financial	ADJ
ijtc-710	52	19	statements	statement	NOUN
ijtc-710	52	20	.	.	PUNCT
ijtc-710	53	1	the	the	DET
ijtc-710	53	2	main	main	ADJ
ijtc-710	53	3	objective	objective	NOUN
ijtc-710	53	4	of	of	ADP
ijtc-710	53	5	this	this	DET
ijtc-710	53	6	study	study	NOUN
ijtc-710	53	7	is	be	AUX
ijtc-710	53	8	to	to	PART
ijtc-710	53	9	analyze	analyze	VERB
ijtc-710	53	10	how	how	SCONJ
ijtc-710	53	11	financial	financial	ADJ
ijtc-710	53	12	distress	distress	NOUN
ijtc-710	53	13	,	,	PUNCT
ijtc-710	53	14	thin	thin	ADJ
ijtc-710	53	15	capitalization	capitalization	NOUN
ijtc-710	53	16	,	,	PUNCT
ijtc-710	53	17	and	and	CCONJ
ijtc-710	53	18	corporate	corporate	ADJ
ijtc-710	53	19	social	social	ADJ
ijtc-710	53	20	responsibility	responsibility	NOUN
ijtc-710	53	21	disclosures	disclosure	NOUN
ijtc-710	53	22	affect	affect	VERB
ijtc-710	53	23	tax	tax	NOUN
ijtc-710	53	24	avoidance	avoidance	NOUN
ijtc-710	53	25	among	among	ADP
ijtc-710	53	26	mining	mining	NOUN
ijtc-710	53	27	companies	company	NOUN
ijtc-710	53	28	listed	list	VERB
ijtc-710	53	29	on	on	ADP
ijtc-710	53	30	the	the	DET
ijtc-710	53	31	indonesia	indonesia	PROPN
ijtc-710	53	32	stock	stock	PROPN
ijtc-710	53	33	exchange	exchange	PROPN
ijtc-710	53	34	during	during	ADP
ijtc-710	53	35	the	the	DET
ijtc-710	53	36	period	period	NOUN
ijtc-710	53	37	of	of	ADP
ijtc-710	53	38	2019	2019	NUM
ijtc-710	53	39	-	-	SYM
ijtc-710	53	40	2021	2021	NUM
ijtc-710	53	41	.	.	PUNCT
ijtc-710	54	1	theoretical	theoretical	ADJ
ijtc-710	54	2	framework	framework	NOUN
ijtc-710	54	3	and	and	CCONJ
ijtc-710	54	4	hypothesis	hypothesis	NOUN
ijtc-710	54	5	development	development	NOUN
ijtc-710	54	6	agency	agency	PROPN
ijtc-710	54	7	theory	theory	NOUN
ijtc-710	54	8	the	the	DET
ijtc-710	54	9	theory	theory	NOUN
ijtc-710	54	10	of	of	ADP
ijtc-710	54	11	agency	agency	NOUN
ijtc-710	54	12	aims	aim	VERB
ijtc-710	54	13	to	to	PART
ijtc-710	54	14	provide	provide	VERB
ijtc-710	54	15	a	a	DET
ijtc-710	54	16	conceptual	conceptual	ADJ
ijtc-710	54	17	framework	framework	NOUN
ijtc-710	54	18	to	to	PART
ijtc-710	54	19	understand	understand	VERB
ijtc-710	54	20	the	the	DET
ijtc-710	54	21	economic	economic	ADJ
ijtc-710	54	22	conduct	conduct	NOUN
ijtc-710	54	23	of	of	ADP
ijtc-710	54	24	two	two	NUM
ijtc-710	54	25	key	key	ADJ
ijtc-710	54	26	players	player	NOUN
ijtc-710	54	27	in	in	ADP
ijtc-710	54	28	an	an	DET
ijtc-710	54	29	organization	organization	NOUN
ijtc-710	54	30	,	,	PUNCT
ijtc-710	54	31	the	the	DET
ijtc-710	54	32	agent	agent	NOUN
ijtc-710	54	33	and	and	CCONJ
ijtc-710	54	34	the	the	DET
ijtc-710	54	35	principal	principal	NOUN
ijtc-710	54	36	.	.	PUNCT
ijtc-710	55	1	the	the	DET
ijtc-710	55	2	principal	principal	NOUN
ijtc-710	55	3	refers	refer	VERB
ijtc-710	55	4	to	to	ADP
ijtc-710	55	5	an	an	DET
ijtc-710	55	6	individual	individual	NOUN
ijtc-710	55	7	or	or	CCONJ
ijtc-710	55	8	a	a	DET
ijtc-710	55	9	group	group	NOUN
ijtc-710	55	10	that	that	PRON
ijtc-710	55	11	hires	hire	VERB
ijtc-710	55	12	an	an	DET
ijtc-710	55	13	agent	agent	NOUN
ijtc-710	55	14	to	to	PART
ijtc-710	55	15	perform	perform	VERB
ijtc-710	55	16	a	a	DET
ijtc-710	55	17	particular	particular	ADJ
ijtc-710	55	18	task	task	NOUN
ijtc-710	55	19	on	on	ADP
ijtc-710	55	20	their	their	PRON
ijtc-710	55	21	behalf	behalf	NOUN
ijtc-710	55	22	.	.	PUNCT
ijtc-710	56	1	the	the	DET
ijtc-710	56	2	agent	agent	NOUN
ijtc-710	56	3	,	,	PUNCT
ijtc-710	56	4	on	on	ADP
ijtc-710	56	5	the	the	DET
ijtc-710	56	6	other	other	ADJ
ijtc-710	56	7	hand	hand	NOUN
ijtc-710	56	8	,	,	PUNCT
ijtc-710	56	9	is	be	AUX
ijtc-710	56	10	responsible	responsible	ADJ
ijtc-710	56	11	for	for	ADP
ijtc-710	56	12	carrying	carry	VERB
ijtc-710	56	13	out	out	ADP
ijtc-710	56	14	the	the	DET
ijtc-710	56	15	assigned	assign	VERB
ijtc-710	56	16	task	task	NOUN
ijtc-710	56	17	.	.	PUNCT
ijtc-710	57	1	the	the	DET
ijtc-710	57	2	agency	agency	NOUN
ijtc-710	57	3	theory	theory	NOUN
ijtc-710	57	4	operates	operate	VERB
ijtc-710	57	5	under	under	ADP
ijtc-710	57	6	the	the	DET
ijtc-710	57	7	assumption	assumption	NOUN
ijtc-710	57	8	that	that	SCONJ
ijtc-710	57	9	the	the	DET
ijtc-710	57	10	principal	principal	NOUN
ijtc-710	57	11	and	and	CCONJ
ijtc-710	57	12	the	the	DET
ijtc-710	57	13	agent	agent	NOUN
ijtc-710	57	14	may	may	AUX
ijtc-710	57	15	have	have	AUX
ijtc-710	57	16	diverse	diverse	ADJ
ijtc-710	57	17	interest	interest	NOUN
ijtc-710	57	18	,	,	PUNCT
ijtc-710	57	19	which	which	PRON
ijtc-710	57	20	could	could	AUX
ijtc-710	57	21	lead	lead	VERB
ijtc-710	57	22	to	to	ADP
ijtc-710	57	23	potential	potential	ADJ
ijtc-710	57	24	conflicts	conflict	NOUN
ijtc-710	57	25	(	(	PUNCT
ijtc-710	57	26	pratama	pratama	NOUN
ijtc-710	57	27	&	&	CCONJ
ijtc-710	57	28	murtin	murtin	PROPN
ijtc-710	57	29	,	,	PUNCT
ijtc-710	57	30	2020	2020	NUM
ijtc-710	57	31	)	)	PUNCT
ijtc-710	57	32	.	.	PUNCT
ijtc-710	58	1	these	these	DET
ijtc-710	58	2	conflicts	conflict	NOUN
ijtc-710	58	3	may	may	AUX
ijtc-710	58	4	arise	arise	VERB
ijtc-710	58	5	due	due	ADP
ijtc-710	58	6	to	to	ADP
ijtc-710	58	7	differences	difference	NOUN
ijtc-710	58	8	in	in	ADP
ijtc-710	58	9	the	the	DET
ijtc-710	58	10	information	information	NOUN
ijtc-710	58	11	available	available	ADJ
ijtc-710	58	12	to	to	ADP
ijtc-710	58	13	the	the	DET
ijtc-710	58	14	agent	agent	NOUN
ijtc-710	58	15	or	or	CCONJ
ijtc-710	58	16	variations	variation	NOUN
ijtc-710	58	17	in	in	ADP
ijtc-710	58	18	their	their	PRON
ijtc-710	58	19	motivations	motivation	NOUN
ijtc-710	58	20	compared	compare	VERB
ijtc-710	58	21	to	to	ADP
ijtc-710	58	22	the	the	DET
ijtc-710	58	23	principal	principal	NOUN
ijtc-710	58	24	,	,	PUNCT
ijtc-710	58	25	ultimately	ultimately	ADV
ijtc-710	58	26	influencing	influence	VERB
ijtc-710	58	27	their	their	PRON
ijtc-710	58	28	decision	decision	NOUN
ijtc-710	58	29	-	-	PUNCT
ijtc-710	58	30	making	make	VERB
ijtc-710	58	31	process	process	NOUN
ijtc-710	58	32	.	.	PUNCT
ijtc-710	59	1	legitimacy	legitimacy	NOUN
ijtc-710	59	2	theory	theory	NOUN
ijtc-710	59	3	legitimacy	legitimacy	NOUN
ijtc-710	59	4	theory	theory	NOUN
ijtc-710	59	5	focuses	focus	VERB
ijtc-710	59	6	on	on	ADP
ijtc-710	59	7	the	the	DET
ijtc-710	59	8	role	role	NOUN
ijtc-710	59	9	of	of	ADP
ijtc-710	59	10	legitimacy	legitimacy	NOUN
ijtc-710	59	11	in	in	ADP
ijtc-710	59	12	influencing	influence	VERB
ijtc-710	59	13	organizational	organizational	ADJ
ijtc-710	59	14	behavior	behavior	NOUN
ijtc-710	59	15	and	and	CCONJ
ijtc-710	59	16	stakeholders	stakeholder	NOUN
ijtc-710	59	17	.	.	PUNCT
ijtc-710	60	1	legitimacy	legitimacy	NOUN
ijtc-710	60	2	theory	theory	NOUN
ijtc-710	60	3	explains	explain	VERB
ijtc-710	60	4	how	how	SCONJ
ijtc-710	60	5	organizations	organization	NOUN
ijtc-710	60	6	seek	seek	VERB
ijtc-710	60	7	and	and	CCONJ
ijtc-710	60	8	maintain	maintain	VERB
ijtc-710	60	9	support	support	NOUN
ijtc-710	60	10	and	and	CCONJ
ijtc-710	60	11	recognition	recognition	NOUN
ijtc-710	60	12	from	from	ADP
ijtc-710	60	13	stakeholders	stakeholder	NOUN
ijtc-710	60	14	through	through	ADP
ijtc-710	60	15	their	their	PRON
ijtc-710	60	16	efforts	effort	NOUN
ijtc-710	60	17	to	to	PART
ijtc-710	60	18	meet	meet	VERB
ijtc-710	60	19	the	the	DET
ijtc-710	60	20	norms	norm	NOUN
ijtc-710	60	21	and	and	CCONJ
ijtc-710	60	22	expectations	expectation	NOUN
ijtc-710	60	23	prevailing	prevail	VERB
ijtc-710	60	24	in	in	ADP
ijtc-710	60	25	society	society	NOUN
ijtc-710	60	26	(	(	PUNCT
ijtc-710	60	27	lestari	lestari	PROPN
ijtc-710	60	28	&	&	CCONJ
ijtc-710	60	29	solikhah	solikhah	NOUN
ijtc-710	60	30	,	,	PUNCT
ijtc-710	60	31	2019	2019	NUM
ijtc-710	60	32	)	)	PUNCT
ijtc-710	60	33	.	.	PUNCT
ijtc-710	61	1	trade	trade	NOUN
ijtc-710	61	2	-	-	PUNCT
ijtc-710	61	3	off	off	ADP
ijtc-710	61	4	theory	theory	NOUN
ijtc-710	61	5	according	accord	VERB
ijtc-710	61	6	to	to	ADP
ijtc-710	61	7	the	the	DET
ijtc-710	61	8	trade	trade	NOUN
ijtc-710	61	9	-	-	PUNCT
ijtc-710	61	10	off	off	ADP
ijtc-710	61	11	theory	theory	NOUN
ijtc-710	61	12	,	,	PUNCT
ijtc-710	61	13	the	the	DET
ijtc-710	61	14	decision	decision	NOUN
ijtc-710	61	15	on	on	ADP
ijtc-710	61	16	a	a	DET
ijtc-710	61	17	company	company	NOUN
ijtc-710	61	18	’s	’s	PART
ijtc-710	61	19	capital	capital	NOUN
ijtc-710	61	20	structure	structure	NOUN
ijtc-710	61	21	involves	involve	VERB
ijtc-710	61	22	balancing	balance	VERB
ijtc-710	61	23	the	the	DET
ijtc-710	61	24	advantages	advantage	NOUN
ijtc-710	61	25	of	of	ADP
ijtc-710	61	26	tax	tax	NOUN
ijtc-710	61	27	benefits	benefit	NOUN
ijtc-710	61	28	from	from	ADP
ijtc-710	61	29	using	use	VERB
ijtc-710	61	30	debt	debt	NOUN
ijtc-710	61	31	and	and	CCONJ
ijtc-710	61	32	the	the	DET
ijtc-710	61	33	costs	cost	NOUN
ijtc-710	61	34	of	of	ADP
ijtc-710	61	35	financial	financial	ADJ
ijtc-710	61	36	distress	distress	NOUN
ijtc-710	61	37	(	(	PUNCT
ijtc-710	61	38	ross	ross	PROPN
ijtc-710	61	39	et	et	PROPN
ijtc-710	61	40	al	al	PROPN
ijtc-710	61	41	.	.	PROPN
ijtc-710	61	42	,	,	PUNCT
ijtc-710	61	43	2018	2018	NUM
ijtc-710	61	44	)	)	PUNCT
ijtc-710	61	45	.	.	PUNCT
ijtc-710	62	1	(	(	PUNCT
ijtc-710	62	2	minh	minh	INTJ
ijtc-710	62	3	ha	ha	INTJ
ijtc-710	62	4	et	et	PROPN
ijtc-710	62	5	al	al	PROPN
ijtc-710	62	6	.	.	PROPN
ijtc-710	62	7	,	,	PUNCT
ijtc-710	62	8	2022	2022	NUM
ijtc-710	62	9	)	)	PUNCT
ijtc-710	62	10	stated	state	VERB
ijtc-710	62	11	that	that	SCONJ
ijtc-710	62	12	the	the	DET
ijtc-710	62	13	company	company	NOUN
ijtc-710	62	14	aims	aim	VERB
ijtc-710	62	15	to	to	PART
ijtc-710	62	16	determine	determine	VERB
ijtc-710	62	17	the	the	DET
ijtc-710	62	18	ideal	ideal	ADJ
ijtc-710	62	19	amount	amount	NOUN
ijtc-710	62	20	of	of	ADP
ijtc-710	62	21	debt	debt	NOUN
ijtc-710	62	22	and	and	CCONJ
ijtc-710	62	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-710	62	24	uncovering	uncover	VERB
ijtc-710	62	25	tax	tax	NOUN
ijtc-710	62	26	avoidance	avoidance	NOUN
ijtc-710	62	27	drivers	driver	NOUN
ijtc-710	62	28	in	in	ADP
ijtc-710	62	29	idx	idx	ADJ
ijtc-710	62	30	mining	mining	NOUN
ijtc-710	62	31	firms	firm	NOUN
ijtc-710	62	32	2019	2019	NUM
ijtc-710	62	33	-	-	SYM
ijtc-710	62	34	2021	2021	NUM
ijtc-710	62	35	:	:	PUNCT
ijtc-710	62	36	financial	financial	ADJ
ijtc-710	62	37	distress	distress	NOUN
ijtc-710	62	38	,	,	PUNCT
ijtc-710	62	39	thin	thin	ADJ
ijtc-710	62	40	capitalization	capitalization	NOUN
ijtc-710	62	41	,	,	PUNCT
ijtc-710	62	42	and	and	CCONJ
ijtc-710	62	43	csr	csr	NOUN
ijtc-710	62	44	disclosure	disclosure	NOUN
ijtc-710	62	45	effects	effect	NOUN
ijtc-710	62	46	tandayu	tandayu	VERB
ijtc-710	62	47	,	,	PUNCT
ijtc-710	62	48	kalangi	kalangi	PROPN
ijtc-710	62	49	and	and	CCONJ
ijtc-710	62	50	tangkuman	tangkuman	NOUN
ijtc-710	62	51	224	224	NUM
ijtc-710	62	52	|	|	ADV
ijtc-710	62	53	ilomata	ilomata	PROPN
ijtc-710	62	54	international	international	ADJ
ijtc-710	62	55	journal	journal	NOUN
ijtc-710	62	56	of	of	ADP
ijtc-710	62	57	tax	tax	PROPN
ijtc-710	62	58	&	&	CCONJ
ijtc-710	62	59	accounting	accounting	PROPN
ijtc-710	62	60	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	62	61	equity	equity	NOUN
ijtc-710	62	62	for	for	ADP
ijtc-710	62	63	their	their	PRON
ijtc-710	62	64	capital	capital	NOUN
ijtc-710	62	65	structure	structure	NOUN
ijtc-710	62	66	by	by	ADP
ijtc-710	62	67	utilizing	utilize	VERB
ijtc-710	62	68	the	the	DET
ijtc-710	62	69	balance	balance	NOUN
ijtc-710	62	70	principle	principle	NOUN
ijtc-710	62	71	in	in	ADP
ijtc-710	62	72	order	order	NOUN
ijtc-710	62	73	to	to	PART
ijtc-710	62	74	maximize	maximize	VERB
ijtc-710	62	75	their	their	PRON
ijtc-710	62	76	overall	overall	ADJ
ijtc-710	62	77	business	business	NOUN
ijtc-710	62	78	value	value	NOUN
ijtc-710	62	79	.	.	PUNCT
ijtc-710	63	1	the	the	DET
ijtc-710	63	2	company	company	NOUN
ijtc-710	63	3	will	will	AUX
ijtc-710	63	4	strive	strive	VERB
ijtc-710	63	5	to	to	PART
ijtc-710	63	6	raise	raise	VERB
ijtc-710	63	7	its	its	PRON
ijtc-710	63	8	debt	debt	NOUN
ijtc-710	63	9	until	until	ADP
ijtc-710	63	10	the	the	DET
ijtc-710	63	11	point	point	NOUN
ijtc-710	63	12	where	where	SCONJ
ijtc-710	63	13	the	the	DET
ijtc-710	63	14	added	add	VERB
ijtc-710	63	15	benefit	benefit	NOUN
ijtc-710	63	16	of	of	ADP
ijtc-710	63	17	tax	tax	NOUN
ijtc-710	63	18	advantages	advantage	NOUN
ijtc-710	63	19	resulting	result	VERB
ijtc-710	63	20	from	from	ADP
ijtc-710	63	21	debt	debt	NOUN
ijtc-710	63	22	are	be	AUX
ijtc-710	63	23	equal	equal	ADJ
ijtc-710	63	24	to	to	ADP
ijtc-710	63	25	the	the	DET
ijtc-710	63	26	supplementary	supplementary	ADJ
ijtc-710	63	27	expenses	expense	NOUN
ijtc-710	63	28	associated	associate	VERB
ijtc-710	63	29	with	with	ADP
ijtc-710	63	30	financial	financial	ADJ
ijtc-710	63	31	distress	distress	NOUN
ijtc-710	63	32	(	(	PUNCT
ijtc-710	63	33	brealey	brealey	PROPN
ijtc-710	63	34	et	et	PROPN
ijtc-710	63	35	al	al	PROPN
ijtc-710	63	36	.	.	PROPN
ijtc-710	63	37	,	,	PUNCT
ijtc-710	63	38	2020	2020	NUM
ijtc-710	63	39	)	)	PUNCT
ijtc-710	63	40	.	.	PUNCT
ijtc-710	64	1	financial	financial	ADJ
ijtc-710	64	2	distress	distress	NOUN
ijtc-710	64	3	and	and	CCONJ
ijtc-710	64	4	tax	tax	NOUN
ijtc-710	64	5	avoidance	avoidance	NOUN
ijtc-710	64	6	financial	financial	ADJ
ijtc-710	64	7	distress	distress	NOUN
ijtc-710	64	8	refers	refer	VERB
ijtc-710	64	9	to	to	ADP
ijtc-710	64	10	a	a	DET
ijtc-710	64	11	situation	situation	NOUN
ijtc-710	64	12	where	where	SCONJ
ijtc-710	64	13	a	a	DET
ijtc-710	64	14	company	company	NOUN
ijtc-710	64	15	experiences	experience	VERB
ijtc-710	64	16	a	a	DET
ijtc-710	64	17	decrease	decrease	NOUN
ijtc-710	64	18	in	in	ADP
ijtc-710	64	19	its	its	PRON
ijtc-710	64	20	financial	financial	ADJ
ijtc-710	64	21	performance	performance	NOUN
ijtc-710	64	22	,	,	PUNCT
ijtc-710	64	23	which	which	PRON
ijtc-710	64	24	could	could	AUX
ijtc-710	64	25	indicate	indicate	VERB
ijtc-710	64	26	a	a	DET
ijtc-710	64	27	potential	potential	ADJ
ijtc-710	64	28	bankruptcy	bankruptcy	NOUN
ijtc-710	64	29	or	or	CCONJ
ijtc-710	64	30	liquidation	liquidation	NOUN
ijtc-710	64	31	(	(	PUNCT
ijtc-710	64	32	ningsih	ningsih	PROPN
ijtc-710	64	33	&	&	CCONJ
ijtc-710	64	34	noviari	noviari	NOUN
ijtc-710	64	35	,	,	PUNCT
ijtc-710	64	36	2022	2022	NUM
ijtc-710	64	37	)	)	PUNCT
ijtc-710	64	38	.	.	PUNCT
ijtc-710	65	1	the	the	DET
ijtc-710	65	2	condition	condition	NOUN
ijtc-710	65	3	of	of	ADP
ijtc-710	65	4	financial	financial	ADJ
ijtc-710	65	5	distress	distress	NOUN
ijtc-710	65	6	will	will	AUX
ijtc-710	65	7	trigger	trigger	VERB
ijtc-710	65	8	agents	agent	NOUN
ijtc-710	65	9	to	to	PART
ijtc-710	65	10	seek	seek	VERB
ijtc-710	65	11	quick	quick	ADJ
ijtc-710	65	12	sources	source	NOUN
ijtc-710	65	13	of	of	ADP
ijtc-710	65	14	funding	funding	NOUN
ijtc-710	65	15	to	to	PART
ijtc-710	65	16	meet	meet	VERB
ijtc-710	65	17	the	the	DET
ijtc-710	65	18	company	company	NOUN
ijtc-710	65	19	’s	’s	PART
ijtc-710	65	20	obligations	obligation	NOUN
ijtc-710	65	21	to	to	PART
ijtc-710	65	22	maintain	maintain	VERB
ijtc-710	65	23	legitimacy	legitimacy	NOUN
ijtc-710	65	24	in	in	ADP
ijtc-710	65	25	the	the	DET
ijtc-710	65	26	eyes	eye	NOUN
ijtc-710	65	27	of	of	ADP
ijtc-710	65	28	stakeholders	stakeholder	NOUN
ijtc-710	65	29	and	and	CCONJ
ijtc-710	65	30	to	to	PART
ijtc-710	65	31	maintain	maintain	VERB
ijtc-710	65	32	good	good	ADJ
ijtc-710	65	33	agent	agent	NOUN
ijtc-710	65	34	performance	performance	NOUN
ijtc-710	65	35	(	(	PUNCT
ijtc-710	65	36	swandewi	swandewi	NOUN
ijtc-710	65	37	&	&	CCONJ
ijtc-710	65	38	noviari	noviari	NOUN
ijtc-710	65	39	,	,	PUNCT
ijtc-710	65	40	2020	2020	NUM
ijtc-710	65	41	)	)	PUNCT
ijtc-710	65	42	.	.	PUNCT
ijtc-710	66	1	in	in	ADP
ijtc-710	66	2	the	the	DET
ijtc-710	66	3	condition	condition	NOUN
ijtc-710	66	4	of	of	ADP
ijtc-710	66	5	financial	financial	ADJ
ijtc-710	66	6	distress	distress	NOUN
ijtc-710	66	7	,	,	PUNCT
ijtc-710	66	8	access	access	NOUN
ijtc-710	66	9	to	to	ADP
ijtc-710	66	10	external	external	ADJ
ijtc-710	66	11	funding	funding	NOUN
ijtc-710	66	12	sources	source	NOUN
ijtc-710	66	13	is	be	AUX
ijtc-710	66	14	limited	limited	ADJ
ijtc-710	66	15	.	.	PUNCT
ijtc-710	67	1	therefore	therefore	ADV
ijtc-710	67	2	,	,	PUNCT
ijtc-710	67	3	to	to	PART
ijtc-710	67	4	maintain	maintain	VERB
ijtc-710	67	5	its	its	PRON
ijtc-710	67	6	continuity	continuity	NOUN
ijtc-710	67	7	,	,	PUNCT
ijtc-710	67	8	the	the	DET
ijtc-710	67	9	company	company	NOUN
ijtc-710	67	10	is	be	AUX
ijtc-710	67	11	required	require	VERB
ijtc-710	67	12	to	to	PART
ijtc-710	67	13	make	make	VERB
ijtc-710	67	14	cost	cost	NOUN
ijtc-710	67	15	savings	saving	NOUN
ijtc-710	67	16	(	(	PUNCT
ijtc-710	67	17	sadjiarto	sadjiarto	NOUN
ijtc-710	67	18	et	et	PROPN
ijtc-710	67	19	al	al	PROPN
ijtc-710	67	20	.	.	PROPN
ijtc-710	67	21	,	,	PUNCT
ijtc-710	67	22	2020	2020	NUM
ijtc-710	67	23	)	)	PUNCT
ijtc-710	67	24	,	,	PUNCT
ijtc-710	67	25	which	which	PRON
ijtc-710	67	26	will	will	AUX
ijtc-710	67	27	prompt	prompt	VERB
ijtc-710	67	28	agents	agent	NOUN
ijtc-710	67	29	to	to	PART
ijtc-710	67	30	reduce	reduce	VERB
ijtc-710	67	31	expenses	expense	NOUN
ijtc-710	67	32	such	such	ADJ
ijtc-710	67	33	as	as	ADP
ijtc-710	67	34	tax	tax	NOUN
ijtc-710	67	35	burden	burden	NOUN
ijtc-710	67	36	(	(	PUNCT
ijtc-710	67	37	alhady	alhady	NOUN
ijtc-710	67	38	et	et	PROPN
ijtc-710	67	39	al	al	PROPN
ijtc-710	67	40	.	.	PROPN
ijtc-710	67	41	,	,	PUNCT
ijtc-710	67	42	2021	2021	NUM
ijtc-710	67	43	)	)	PUNCT
ijtc-710	67	44	.	.	PUNCT
ijtc-710	68	1	research	research	NOUN
ijtc-710	68	2	conducted	conduct	VERB
ijtc-710	68	3	by	by	ADP
ijtc-710	68	4	(	(	PUNCT
ijtc-710	68	5	dang	dang	X
ijtc-710	68	6	&	&	CCONJ
ijtc-710	68	7	tran	tran	NOUN
ijtc-710	68	8	,	,	PUNCT
ijtc-710	68	9	2021	2021	NUM
ijtc-710	68	10	)	)	PUNCT
ijtc-710	68	11	found	find	VERB
ijtc-710	68	12	that	that	SCONJ
ijtc-710	68	13	companies	company	NOUN
ijtc-710	68	14	with	with	ADP
ijtc-710	68	15	lower	low	ADJ
ijtc-710	68	16	capital	capital	NOUN
ijtc-710	68	17	adequacy	adequacy	NOUN
ijtc-710	68	18	ratios	ratio	NOUN
ijtc-710	68	19	tend	tend	VERB
ijtc-710	68	20	to	to	PART
ijtc-710	68	21	engage	engage	VERB
ijtc-710	68	22	in	in	ADP
ijtc-710	68	23	more	more	ADJ
ijtc-710	68	24	tax	tax	NOUN
ijtc-710	68	25	avoidance	avoidance	NOUN
ijtc-710	68	26	.	.	PUNCT
ijtc-710	69	1	h1	h1	PROPN
ijtc-710	69	2	:	:	PUNCT
ijtc-710	69	3	financial	financial	ADJ
ijtc-710	69	4	distress	distress	NOUN
ijtc-710	69	5	positively	positively	ADV
ijtc-710	69	6	influences	influence	VERB
ijtc-710	69	7	tax	tax	NOUN
ijtc-710	69	8	avoidance	avoidance	NOUN
ijtc-710	69	9	thin	thin	ADJ
ijtc-710	69	10	capitalization	capitalization	NOUN
ijtc-710	69	11	and	and	CCONJ
ijtc-710	69	12	tax	tax	NOUN
ijtc-710	69	13	avoidance	avoidance	NOUN
ijtc-710	69	14	thin	thin	ADJ
ijtc-710	69	15	capitalization	capitalization	NOUN
ijtc-710	69	16	is	be	AUX
ijtc-710	69	17	a	a	DET
ijtc-710	69	18	technique	technique	NOUN
ijtc-710	69	19	utilized	utilize	VERB
ijtc-710	69	20	to	to	PART
ijtc-710	69	21	decrease	decrease	VERB
ijtc-710	69	22	tax	tax	NOUN
ijtc-710	69	23	obligations	obligation	NOUN
ijtc-710	69	24	by	by	ADP
ijtc-710	69	25	creating	create	VERB
ijtc-710	69	26	a	a	DET
ijtc-710	69	27	capital	capital	NOUN
ijtc-710	69	28	structure	structure	NOUN
ijtc-710	69	29	primarily	primarily	ADV
ijtc-710	69	30	based	base	VERB
ijtc-710	69	31	on	on	ADP
ijtc-710	69	32	debt	debt	NOUN
ijtc-710	69	33	(	(	PUNCT
ijtc-710	69	34	istiqfarosita	istiqfarosita	PROPN
ijtc-710	69	35	&	&	CCONJ
ijtc-710	69	36	abdani	abdani	PROPN
ijtc-710	69	37	,	,	PUNCT
ijtc-710	69	38	2022	2022	NUM
ijtc-710	69	39	)	)	PUNCT
ijtc-710	69	40	.	.	PUNCT
ijtc-710	70	1	in	in	ADP
ijtc-710	70	2	taxation	taxation	NOUN
ijtc-710	70	3	,	,	PUNCT
ijtc-710	70	4	interest	interest	NOUN
ijtc-710	70	5	expense	expense	NOUN
ijtc-710	70	6	resulting	result	VERB
ijtc-710	70	7	from	from	ADP
ijtc-710	70	8	the	the	DET
ijtc-710	70	9	use	use	NOUN
ijtc-710	70	10	of	of	ADP
ijtc-710	70	11	debt	debt	NOUN
ijtc-710	70	12	is	be	AUX
ijtc-710	70	13	deductible	deductible	ADJ
ijtc-710	70	14	,	,	PUNCT
ijtc-710	70	15	while	while	SCONJ
ijtc-710	70	16	dividens	dividen	NOUN
ijtc-710	70	17	resulting	result	VERB
ijtc-710	70	18	from	from	ADP
ijtc-710	70	19	equity	equity	NOUN
ijtc-710	70	20	participation	participation	NOUN
ijtc-710	70	21	are	be	AUX
ijtc-710	70	22	non	non	ADJ
ijtc-710	70	23	-	-	ADJ
ijtc-710	70	24	deductible	deductible	ADJ
ijtc-710	70	25	,	,	PUNCT
ijtc-710	70	26	so	so	ADV
ijtc-710	70	27	using	use	VERB
ijtc-710	70	28	debt	debt	NOUN
ijtc-710	70	29	will	will	AUX
ijtc-710	70	30	reduce	reduce	VERB
ijtc-710	70	31	taxtable	taxtable	ADJ
ijtc-710	70	32	income	income	NOUN
ijtc-710	70	33	(	(	PUNCT
ijtc-710	70	34	natalia	natalia	PROPN
ijtc-710	70	35	&	&	CCONJ
ijtc-710	70	36	widyadhana	widyadhana	PROPN
ijtc-710	70	37	,	,	PUNCT
ijtc-710	70	38	2021	2021	NUM
ijtc-710	70	39	)	)	PUNCT
ijtc-710	70	40	.	.	PUNCT
ijtc-710	71	1	therefore	therefore	ADV
ijtc-710	71	2	,	,	PUNCT
ijtc-710	71	3	companies	company	NOUN
ijtc-710	71	4	are	be	AUX
ijtc-710	71	5	inclined	incline	VERB
ijtc-710	71	6	to	to	PART
ijtc-710	71	7	use	use	VERB
ijtc-710	71	8	interest	interest	NOUN
ijtc-710	71	9	-	-	PUNCT
ijtc-710	71	10	bearing	bear	VERB
ijtc-710	71	11	debt	debt	NOUN
ijtc-710	71	12	to	to	PART
ijtc-710	71	13	reduce	reduce	VERB
ijtc-710	71	14	their	their	PRON
ijtc-710	71	15	tax	tax	NOUN
ijtc-710	71	16	liabilities	liability	NOUN
ijtc-710	71	17	.	.	PUNCT
ijtc-710	72	1	in	in	ADP
ijtc-710	72	2	accordance	accordance	NOUN
ijtc-710	72	3	with	with	ADP
ijtc-710	72	4	the	the	DET
ijtc-710	72	5	findings	finding	NOUN
ijtc-710	72	6	of	of	ADP
ijtc-710	72	7	(	(	PUNCT
ijtc-710	72	8	utami	utami	PROPN
ijtc-710	72	9	&	&	CCONJ
ijtc-710	72	10	irawan	irawan	PROPN
ijtc-710	72	11	,	,	PUNCT
ijtc-710	72	12	2022	2022	NUM
ijtc-710	72	13	)	)	PUNCT
ijtc-710	72	14	study	study	NOUN
ijtc-710	72	15	,	,	PUNCT
ijtc-710	72	16	a	a	DET
ijtc-710	72	17	high	high	ADJ
ijtc-710	72	18	degree	degree	NOUN
ijtc-710	72	19	of	of	ADP
ijtc-710	72	20	thin	thin	ADJ
ijtc-710	72	21	capitalization	capitalization	NOUN
ijtc-710	72	22	indicates	indicate	VERB
ijtc-710	72	23	a	a	DET
ijtc-710	72	24	more	more	ADV
ijtc-710	72	25	dominant	dominant	ADJ
ijtc-710	72	26	use	use	NOUN
ijtc-710	72	27	of	of	ADP
ijtc-710	72	28	debt	debt	NOUN
ijtc-710	72	29	by	by	ADP
ijtc-710	72	30	companies	company	NOUN
ijtc-710	72	31	,	,	PUNCT
ijtc-710	72	32	suggesting	suggest	VERB
ijtc-710	72	33	a	a	DET
ijtc-710	72	34	higher	high	ADJ
ijtc-710	72	35	probability	probability	NOUN
ijtc-710	72	36	of	of	ADP
ijtc-710	72	37	engaging	engage	VERB
ijtc-710	72	38	in	in	ADP
ijtc-710	72	39	tax	tax	NOUN
ijtc-710	72	40	avoidance	avoidance	NOUN
ijtc-710	72	41	.	.	PUNCT
ijtc-710	73	1	h2	h2	NOUN
ijtc-710	73	2	:	:	PUNCT
ijtc-710	73	3	thin	thin	ADJ
ijtc-710	73	4	capitalization	capitalization	NOUN
ijtc-710	73	5	negatively	negatively	ADV
ijtc-710	73	6	influences	influence	VERB
ijtc-710	73	7	tax	tax	NOUN
ijtc-710	73	8	avoidance	avoidance	NOUN
ijtc-710	73	9	corporate	corporate	ADJ
ijtc-710	73	10	social	social	ADJ
ijtc-710	73	11	responsibility	responsibility	NOUN
ijtc-710	73	12	and	and	CCONJ
ijtc-710	73	13	tax	tax	NOUN
ijtc-710	73	14	avoidance	avoidance	NOUN
ijtc-710	73	15	one	one	NUM
ijtc-710	73	16	way	way	NOUN
ijtc-710	73	17	for	for	SCONJ
ijtc-710	73	18	companies	company	NOUN
ijtc-710	73	19	to	to	PART
ijtc-710	73	20	legitimize	legitimize	VERB
ijtc-710	73	21	their	their	PRON
ijtc-710	73	22	existence	existence	NOUN
ijtc-710	73	23	in	in	ADP
ijtc-710	73	24	the	the	DET
ijtc-710	73	25	eyes	eye	NOUN
ijtc-710	73	26	of	of	ADP
ijtc-710	73	27	stakeholders	stakeholder	NOUN
ijtc-710	73	28	is	be	AUX
ijtc-710	73	29	by	by	ADP
ijtc-710	73	30	disclosing	disclose	VERB
ijtc-710	73	31	their	their	PRON
ijtc-710	73	32	corporate	corporate	ADJ
ijtc-710	73	33	social	social	ADJ
ijtc-710	73	34	responsibility	responsibility	NOUN
ijtc-710	73	35	,	,	PUNCT
ijtc-710	73	36	as	as	SCONJ
ijtc-710	73	37	noted	note	VERB
ijtc-710	73	38	by	by	ADP
ijtc-710	73	39	(	(	PUNCT
ijtc-710	73	40	firmansyah	firmansyah	PROPN
ijtc-710	73	41	&	&	CCONJ
ijtc-710	73	42	estutik	estutik	PROPN
ijtc-710	73	43	,	,	PUNCT
ijtc-710	73	44	2020	2020	NUM
ijtc-710	73	45	)	)	PUNCT
ijtc-710	73	46	.	.	PUNCT
ijtc-710	74	1	a	a	DET
ijtc-710	74	2	company	company	NOUN
ijtc-710	74	3	’s	’s	PART
ijtc-710	74	4	image	image	NOUN
ijtc-710	74	5	is	be	AUX
ijtc-710	74	6	improved	improve	VERB
ijtc-710	74	7	with	with	ADP
ijtc-710	74	8	greater	great	ADJ
ijtc-710	74	9	exposure	exposure	NOUN
ijtc-710	74	10	to	to	ADP
ijtc-710	74	11	corporate	corporate	ADJ
ijtc-710	74	12	social	social	ADJ
ijtc-710	74	13	responsibility	responsibility	NOUN
ijtc-710	74	14	,	,	PUNCT
ijtc-710	74	15	as	as	SCONJ
ijtc-710	74	16	indicated	indicate	VERB
ijtc-710	74	17	by	by	ADP
ijtc-710	74	18	(	(	PUNCT
ijtc-710	74	19	iwanty	iwanty	NOUN
ijtc-710	74	20	&	&	CCONJ
ijtc-710	74	21	surjandari	surjandari	NOUN
ijtc-710	74	22	,	,	PUNCT
ijtc-710	74	23	2022	2022	NUM
ijtc-710	74	24	)	)	PUNCT
ijtc-710	74	25	.	.	PUNCT
ijtc-710	75	1	according	accord	VERB
ijtc-710	75	2	to	to	ADP
ijtc-710	75	3	(	(	PUNCT
ijtc-710	75	4	lestari	lestari	PROPN
ijtc-710	75	5	&	&	CCONJ
ijtc-710	75	6	solikhah	solikhah	NOUN
ijtc-710	75	7	,	,	PUNCT
ijtc-710	75	8	2019	2019	NUM
ijtc-710	75	9	)	)	PUNCT
ijtc-710	75	10	,	,	PUNCT
ijtc-710	75	11	the	the	DET
ijtc-710	75	12	government	government	NOUN
ijtc-710	75	13	's	's	PART
ijtc-710	75	14	management	management	NOUN
ijtc-710	75	15	of	of	ADP
ijtc-710	75	16	the	the	DET
ijtc-710	75	17	payment	payment	NOUN
ijtc-710	75	18	of	of	ADP
ijtc-710	75	19	taxes	taxis	NOUN
ijtc-710	75	20	in	in	ADP
ijtc-710	75	21	an	an	DET
ijtc-710	75	22	indirect	indirect	ADJ
ijtc-710	75	23	manner	manner	NOUN
ijtc-710	75	24	can	can	AUX
ijtc-710	75	25	be	be	AUX
ijtc-710	75	26	considered	consider	VERB
ijtc-710	75	27	as	as	ADP
ijtc-710	75	28	a	a	DET
ijtc-710	75	29	type	type	NOUN
ijtc-710	75	30	of	of	ADP
ijtc-710	75	31	corporate	corporate	ADJ
ijtc-710	75	32	social	social	ADJ
ijtc-710	75	33	responsibility	responsibility	NOUN
ijtc-710	75	34	that	that	PRON
ijtc-710	75	35	serves	serve	VERB
ijtc-710	75	36	the	the	DET
ijtc-710	75	37	public	public	NOUN
ijtc-710	75	38	's	's	PART
ijtc-710	75	39	best	good	ADJ
ijtc-710	75	40	interest	interest	NOUN
ijtc-710	75	41	.	.	PUNCT
ijtc-710	76	1	companies	company	NOUN
ijtc-710	76	2	that	that	PRON
ijtc-710	76	3	do	do	AUX
ijtc-710	76	4	not	not	PART
ijtc-710	76	5	fulfill	fulfill	VERB
ijtc-710	76	6	their	their	PRON
ijtc-710	76	7	tax	tax	NOUN
ijtc-710	76	8	obligations	obligation	NOUN
ijtc-710	76	9	will	will	AUX
ijtc-710	76	10	be	be	AUX
ijtc-710	76	11	considered	consider	VERB
ijtc-710	76	12	dishonest	dishonest	ADJ
ijtc-710	76	13	because	because	SCONJ
ijtc-710	76	14	taxes	taxis	NOUN
ijtc-710	76	15	are	be	AUX
ijtc-710	76	16	used	use	VERB
ijtc-710	76	17	for	for	ADP
ijtc-710	76	18	public	public	ADJ
ijtc-710	76	19	purposes	purpose	NOUN
ijtc-710	76	20	that	that	PRON
ijtc-710	76	21	also	also	ADV
ijtc-710	76	22	benefit	benefit	VERB
ijtc-710	76	23	the	the	DET
ijtc-710	76	24	company	company	NOUN
ijtc-710	76	25	(	(	PUNCT
ijtc-710	76	26	firmansyah	firmansyah	PROPN
ijtc-710	76	27	&	&	CCONJ
ijtc-710	76	28	estutik	estutik	PROPN
ijtc-710	76	29	,	,	PUNCT
ijtc-710	76	30	2020	2020	NUM
ijtc-710	76	31	)	)	PUNCT
ijtc-710	76	32	.	.	PUNCT
ijtc-710	77	1	therefore	therefore	ADV
ijtc-710	77	2	,	,	PUNCT
ijtc-710	77	3	companies	company	NOUN
ijtc-710	77	4	with	with	ADP
ijtc-710	77	5	a	a	DET
ijtc-710	77	6	high	high	ADJ
ijtc-710	77	7	commitment	commitment	NOUN
ijtc-710	77	8	to	to	ADP
ijtc-710	77	9	disclosing	disclose	VERB
ijtc-710	77	10	corporate	corporate	ADJ
ijtc-710	77	11	social	social	ADJ
ijtc-710	77	12	responsibility	responsibility	NOUN
ijtc-710	77	13	have	have	VERB
ijtc-710	77	14	a	a	DET
ijtc-710	77	15	lower	low	ADJ
ijtc-710	77	16	propensity	propensity	NOUN
ijtc-710	77	17	to	to	PART
ijtc-710	77	18	engage	engage	VERB
ijtc-710	77	19	in	in	ADP
ijtc-710	77	20	tax	tax	NOUN
ijtc-710	77	21	avoidance	avoidance	NOUN
ijtc-710	77	22	(	(	PUNCT
ijtc-710	77	23	hajawiyah	hajawiyah	NOUN
ijtc-710	77	24	et	et	NOUN
ijtc-710	77	25	al	al	PROPN
ijtc-710	77	26	.	.	PROPN
ijtc-710	77	27	,	,	PUNCT
ijtc-710	77	28	2022	2022	NUM
ijtc-710	77	29	)	)	PUNCT
ijtc-710	77	30	,	,	PUNCT
ijtc-710	77	31	which	which	PRON
ijtc-710	77	32	is	be	AUX
ijtc-710	77	33	intended	intend	VERB
ijtc-710	77	34	to	to	PART
ijtc-710	77	35	maintain	maintain	VERB
ijtc-710	77	36	the	the	DET
ijtc-710	77	37	company	company	NOUN
ijtc-710	77	38	’s	’s	PART
ijtc-710	77	39	already	already	ADV
ijtc-710	77	40	established	establish	VERB
ijtc-710	77	41	image	image	NOUN
ijtc-710	77	42	(	(	PUNCT
ijtc-710	77	43	herianti	herianti	PROPN
ijtc-710	77	44	&	&	CCONJ
ijtc-710	77	45	ritnawati	ritnawati	PROPN
ijtc-710	77	46	,	,	PUNCT
ijtc-710	77	47	2021	2021	NUM
ijtc-710	77	48	)	)	PUNCT
ijtc-710	77	49	.	.	PUNCT
ijtc-710	78	1	h3	h3	NOUN
ijtc-710	78	2	:	:	PUNCT
ijtc-710	78	3	corporate	corporate	ADJ
ijtc-710	78	4	social	social	ADJ
ijtc-710	78	5	responsibility	responsibility	NOUN
ijtc-710	78	6	disclosure	disclosure	NOUN
ijtc-710	78	7	negatively	negatively	ADV
ijtc-710	78	8	influences	influence	VERB
ijtc-710	78	9	tax	tax	NOUN
ijtc-710	78	10	avoidance	avoidance	NOUN
ijtc-710	78	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-710	78	12	uncovering	uncover	VERB
ijtc-710	78	13	tax	tax	NOUN
ijtc-710	78	14	avoidance	avoidance	NOUN
ijtc-710	78	15	drivers	driver	NOUN
ijtc-710	78	16	in	in	ADP
ijtc-710	78	17	idx	idx	ADJ
ijtc-710	78	18	mining	mining	NOUN
ijtc-710	78	19	firms	firm	NOUN
ijtc-710	78	20	2019	2019	NUM
ijtc-710	78	21	-	-	SYM
ijtc-710	78	22	2021	2021	NUM
ijtc-710	78	23	:	:	PUNCT
ijtc-710	78	24	financial	financial	ADJ
ijtc-710	78	25	distress	distress	NOUN
ijtc-710	78	26	,	,	PUNCT
ijtc-710	78	27	thin	thin	ADJ
ijtc-710	78	28	capitalization	capitalization	NOUN
ijtc-710	78	29	,	,	PUNCT
ijtc-710	78	30	and	and	CCONJ
ijtc-710	78	31	csr	csr	NOUN
ijtc-710	78	32	disclosure	disclosure	NOUN
ijtc-710	78	33	effects	effect	NOUN
ijtc-710	78	34	tandayu	tandayu	VERB
ijtc-710	78	35	,	,	PUNCT
ijtc-710	78	36	kalangi	kalangi	PROPN
ijtc-710	78	37	and	and	CCONJ
ijtc-710	78	38	tangkuman	tangkuman	NOUN
ijtc-710	78	39	225	225	NUM
ijtc-710	78	40	|	|	CCONJ
ijtc-710	78	41	ilomata	ilomata	PROPN
ijtc-710	78	42	international	international	ADJ
ijtc-710	78	43	journal	journal	NOUN
ijtc-710	78	44	of	of	ADP
ijtc-710	78	45	tax	tax	PROPN
ijtc-710	78	46	&	&	CCONJ
ijtc-710	78	47	accounting	accounting	PROPN
ijtc-710	78	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	78	49	method	method	NOUN
ijtc-710	78	50	this	this	DET
ijtc-710	78	51	research	research	NOUN
ijtc-710	78	52	employed	employ	VERB
ijtc-710	78	53	a	a	DET
ijtc-710	78	54	quantitative	quantitative	ADJ
ijtc-710	78	55	approach	approach	NOUN
ijtc-710	78	56	and	and	CCONJ
ijtc-710	78	57	relied	rely	VERB
ijtc-710	78	58	on	on	ADP
ijtc-710	78	59	secondary	secondary	ADJ
ijtc-710	78	60	data	datum	NOUN
ijtc-710	78	61	retrieved	retrieve	VERB
ijtc-710	78	62	from	from	ADP
ijtc-710	78	63	www.idx.co.id	www.idx.co.id	ADJ
ijtc-710	78	64	and	and	CCONJ
ijtc-710	78	65	official	official	ADJ
ijtc-710	78	66	websites	website	NOUN
ijtc-710	78	67	of	of	ADP
ijtc-710	78	68	companies	company	NOUN
ijtc-710	78	69	,	,	PUNCT
ijtc-710	78	70	which	which	PRON
ijtc-710	78	71	included	include	VERB
ijtc-710	78	72	annual	annual	ADJ
ijtc-710	78	73	reports	report	NOUN
ijtc-710	78	74	,	,	PUNCT
ijtc-710	78	75	sustainability	sustainability	NOUN
ijtc-710	78	76	reports	report	NOUN
ijtc-710	78	77	and	and	CCONJ
ijtc-710	78	78	audited	audit	VERB
ijtc-710	78	79	financial	financial	ADJ
ijtc-710	78	80	statements	statement	NOUN
ijtc-710	78	81	.	.	PUNCT
ijtc-710	79	1	the	the	DET
ijtc-710	79	2	study	study	NOUN
ijtc-710	79	3	focused	focus	VERB
ijtc-710	79	4	on	on	ADP
ijtc-710	79	5	mining	mining	NOUN
ijtc-710	79	6	companies	company	NOUN
ijtc-710	79	7	that	that	PRON
ijtc-710	79	8	were	be	AUX
ijtc-710	79	9	registered	register	VERB
ijtc-710	79	10	on	on	ADP
ijtc-710	79	11	the	the	DET
ijtc-710	79	12	idx	idx	NOUN
ijtc-710	79	13	during	during	ADP
ijtc-710	79	14	the	the	DET
ijtc-710	79	15	time	time	NOUN
ijtc-710	79	16	frame	frame	NOUN
ijtc-710	79	17	2019	2019	NUM
ijtc-710	79	18	to	to	ADP
ijtc-710	79	19	2021	2021	NUM
ijtc-710	79	20	,	,	PUNCT
ijtc-710	79	21	and	and	CCONJ
ijtc-710	79	22	in	in	ADP
ijtc-710	79	23	order	order	NOUN
ijtc-710	79	24	to	to	PART
ijtc-710	79	25	obtain	obtain	VERB
ijtc-710	79	26	the	the	DET
ijtc-710	79	27	sample	sample	NOUN
ijtc-710	79	28	,	,	PUNCT
ijtc-710	79	29	a	a	DET
ijtc-710	79	30	purposive	purposive	ADJ
ijtc-710	79	31	sampling	sampling	NOUN
ijtc-710	79	32	method	method	NOUN
ijtc-710	79	33	was	be	AUX
ijtc-710	79	34	utilized	utilize	VERB
ijtc-710	79	35	.	.	PUNCT
ijtc-710	80	1	the	the	DET
ijtc-710	80	2	criteria	criterion	NOUN
ijtc-710	80	3	for	for	ADP
ijtc-710	80	4	selecting	select	VERB
ijtc-710	80	5	the	the	DET
ijtc-710	80	6	sample	sample	NOUN
ijtc-710	80	7	were	be	AUX
ijtc-710	80	8	based	base	VERB
ijtc-710	80	9	on	on	ADP
ijtc-710	80	10	several	several	ADJ
ijtc-710	80	11	specific	specific	ADJ
ijtc-710	80	12	factors	factor	NOUN
ijtc-710	80	13	,	,	PUNCT
ijtc-710	80	14	including	include	VERB
ijtc-710	80	15	whether	whether	SCONJ
ijtc-710	80	16	the	the	DET
ijtc-710	80	17	companies	company	NOUN
ijtc-710	80	18	were	be	AUX
ijtc-710	80	19	listed	list	VERB
ijtc-710	80	20	and	and	CCONJ
ijtc-710	80	21	did	do	AUX
ijtc-710	80	22	not	not	PART
ijtc-710	80	23	experience	experience	VERB
ijtc-710	80	24	delisting	delist	VERB
ijtc-710	80	25	during	during	ADP
ijtc-710	80	26	2019	2019	NUM
ijtc-710	80	27	-	-	SYM
ijtc-710	80	28	2021	2021	NUM
ijtc-710	80	29	,	,	PUNCT
ijtc-710	80	30	issued	issue	VERB
ijtc-710	80	31	annual	annual	ADJ
ijtc-710	80	32	reports	report	NOUN
ijtc-710	80	33	,	,	PUNCT
ijtc-710	80	34	sustainability	sustainability	NOUN
ijtc-710	80	35	reports	report	NOUN
ijtc-710	80	36	,	,	PUNCT
ijtc-710	80	37	and	and	CCONJ
ijtc-710	80	38	audited	audit	VERB
ijtc-710	80	39	financial	financial	ADJ
ijtc-710	80	40	statements	statement	NOUN
ijtc-710	80	41	,	,	PUNCT
ijtc-710	80	42	did	do	AUX
ijtc-710	80	43	not	not	PART
ijtc-710	80	44	occur	occur	VERB
ijtc-710	80	45	losses	loss	NOUN
ijtc-710	80	46	and	and	CCONJ
ijtc-710	80	47	had	have	VERB
ijtc-710	80	48	complete	complete	ADJ
ijtc-710	80	49	data	datum	NOUN
ijtc-710	80	50	related	relate	VERB
ijtc-710	80	51	to	to	ADP
ijtc-710	80	52	the	the	DET
ijtc-710	80	53	variables	variable	NOUN
ijtc-710	80	54	being	be	AUX
ijtc-710	80	55	studied	study	VERB
ijtc-710	80	56	.	.	PUNCT
ijtc-710	81	1	the	the	DET
ijtc-710	81	2	final	final	ADJ
ijtc-710	81	3	sample	sample	NOUN
ijtc-710	81	4	size	size	NOUN
ijtc-710	81	5	consists	consist	VERB
ijtc-710	81	6	of	of	ADP
ijtc-710	81	7	18	18	NUM
ijtc-710	81	8	companies	company	NOUN
ijtc-710	81	9	that	that	PRON
ijtc-710	81	10	meet	meet	VERB
ijtc-710	81	11	the	the	DET
ijtc-710	81	12	inclusion	inclusion	NOUN
ijtc-710	81	13	criteria	criterion	NOUN
ijtc-710	81	14	as	as	SCONJ
ijtc-710	81	15	shown	show	VERB
ijtc-710	81	16	in	in	ADP
ijtc-710	81	17	table	table	NOUN
ijtc-710	81	18	1	1	NUM
ijtc-710	81	19	,	,	PUNCT
ijtc-710	81	20	and	and	CCONJ
ijtc-710	81	21	the	the	DET
ijtc-710	81	22	research	research	NOUN
ijtc-710	81	23	was	be	AUX
ijtc-710	81	24	conducted	conduct	VERB
ijtc-710	81	25	over	over	ADP
ijtc-710	81	26	a	a	DET
ijtc-710	81	27	period	period	NOUN
ijtc-710	81	28	of	of	ADP
ijtc-710	81	29	3	3	NUM
ijtc-710	81	30	years	year	NOUN
ijtc-710	81	31	,	,	PUNCT
ijtc-710	81	32	resulting	result	VERB
ijtc-710	81	33	in	in	ADP
ijtc-710	81	34	a	a	DET
ijtc-710	81	35	total	total	NOUN
ijtc-710	81	36	of	of	ADP
ijtc-710	81	37	54	54	NUM
ijtc-710	81	38	observations	observation	NOUN
ijtc-710	81	39	.	.	PUNCT
ijtc-710	82	1	the	the	DET
ijtc-710	82	2	data	datum	NOUN
ijtc-710	82	3	that	that	PRON
ijtc-710	82	4	were	be	AUX
ijtc-710	82	5	gathered	gather	VERB
ijtc-710	82	6	were	be	AUX
ijtc-710	82	7	subjected	subject	VERB
ijtc-710	82	8	to	to	ADP
ijtc-710	82	9	analysis	analysis	NOUN
ijtc-710	82	10	utilizing	utilize	VERB
ijtc-710	82	11	the	the	DET
ijtc-710	82	12	tool	tool	NOUN
ijtc-710	82	13	for	for	ADP
ijtc-710	82	14	data	datum	NOUN
ijtc-710	82	15	analysis	analysis	NOUN
ijtc-710	82	16	ibm	ibm	PROPN
ijtc-710	82	17	spss	spss	PROPN
ijtc-710	82	18	26	26	NUM
ijtc-710	82	19	,	,	PUNCT
ijtc-710	82	20	employing	employ	VERB
ijtc-710	82	21	a	a	DET
ijtc-710	82	22	method	method	NOUN
ijtc-710	82	23	of	of	ADP
ijtc-710	82	24	multiple	multiple	ADJ
ijtc-710	82	25	linear	linear	ADJ
ijtc-710	82	26	regression	regression	NOUN
ijtc-710	82	27	analysis	analysis	NOUN
ijtc-710	82	28	.	.	PUNCT
ijtc-710	83	1	table	table	NOUN
ijtc-710	83	2	1	1	NUM
ijtc-710	83	3	.	.	PUNCT
ijtc-710	84	1	sample	sample	NOUN
ijtc-710	84	2	of	of	ADP
ijtc-710	84	3	the	the	DET
ijtc-710	84	4	research	research	NOUN
ijtc-710	84	5	no	no	PROPN
ijtc-710	84	6	.	.	PUNCT
ijtc-710	84	7	code	code	NOUN
ijtc-710	84	8	name	name	NOUN
ijtc-710	84	9	of	of	ADP
ijtc-710	84	10	the	the	DET
ijtc-710	84	11	company	company	NOUN
ijtc-710	84	12	1	1	NUM
ijtc-710	84	13	.	.	PUNCT
ijtc-710	85	1	adro	adro	PROPN
ijtc-710	85	2	pt	pt	PROPN
ijtc-710	85	3	.	.	PROPN
ijtc-710	85	4	adaro	adaro	PROPN
ijtc-710	85	5	energy	energy	PROPN
ijtc-710	85	6	indonesia	indonesia	PROPN
ijtc-710	85	7	tbk	tbk	PROPN
ijtc-710	85	8	2	2	NUM
ijtc-710	85	9	.	.	PUNCT
ijtc-710	86	1	antm	antm	PROPN
ijtc-710	86	2	pt	pt	PROPN
ijtc-710	86	3	.	.	PROPN
ijtc-710	86	4	aneka	aneka	PROPN
ijtc-710	86	5	tambang	tambang	PROPN
ijtc-710	86	6	tbk	tbk	PROPN
ijtc-710	86	7	3	3	PROPN
ijtc-710	86	8	.	.	PUNCT
ijtc-710	86	9	bipi	bipi	PROPN
ijtc-710	86	10	pt	pt	PROPN
ijtc-710	86	11	.	.	PROPN
ijtc-710	86	12	astrindo	astrindo	PROPN
ijtc-710	86	13	nusantara	nusantara	PROPN
ijtc-710	86	14	infrastruktur	infrastruktur	PROPN
ijtc-710	86	15	tbk	tbk	PROPN
ijtc-710	86	16	4	4	NUM
ijtc-710	86	17	.	.	PUNCT
ijtc-710	86	18	bssr	bssr	PROPN
ijtc-710	86	19	pt	pt	PROPN
ijtc-710	86	20	.	.	PROPN
ijtc-710	86	21	baramulti	baramulti	PROPN
ijtc-710	86	22	suksessarana	suksessarana	PROPN
ijtc-710	86	23	tbk	tbk	PROPN
ijtc-710	86	24	5	5	NUM
ijtc-710	86	25	.	.	PUNCT
ijtc-710	87	1	byan	byan	PROPN
ijtc-710	87	2	pt	pt	PROPN
ijtc-710	87	3	.	.	PROPN
ijtc-710	87	4	bayan	bayan	PROPN
ijtc-710	87	5	resources	resources	PROPN
ijtc-710	87	6	tbk	tbk	VERB
ijtc-710	87	7	6	6	NUM
ijtc-710	87	8	.	.	PUNCT
ijtc-710	88	1	cita	cita	PROPN
ijtc-710	88	2	pt	pt	PROPN
ijtc-710	88	3	.	.	PROPN
ijtc-710	88	4	cita	cita	PROPN
ijtc-710	88	5	mineral	mineral	PROPN
ijtc-710	88	6	investindo	investindo	NOUN
ijtc-710	88	7	tbk	tbk	PROPN
ijtc-710	88	8	7	7	NUM
ijtc-710	88	9	.	.	PUNCT
ijtc-710	88	10	elsa	elsa	PROPN
ijtc-710	88	11	pt	pt	PROPN
ijtc-710	88	12	.	.	PROPN
ijtc-710	88	13	elnusa	elnusa	PROPN
ijtc-710	88	14	tbk	tbk	PROPN
ijtc-710	88	15	8	8	NUM
ijtc-710	88	16	.	.	PUNCT
ijtc-710	89	1	gems	gem	NOUN
ijtc-710	89	2	pt	pt	PROPN
ijtc-710	89	3	.	.	PROPN
ijtc-710	89	4	golden	golden	ADJ
ijtc-710	89	5	energy	energy	NOUN
ijtc-710	89	6	mines	mine	NOUN
ijtc-710	89	7	tbk	tbk	VERB
ijtc-710	89	8	9	9	NUM
ijtc-710	89	9	.	.	PUNCT
ijtc-710	89	10	hrum	hrum	PROPN
ijtc-710	89	11	pt	pt	PROPN
ijtc-710	89	12	.	.	PROPN
ijtc-710	89	13	harum	harum	PROPN
ijtc-710	89	14	energy	energy	PROPN
ijtc-710	89	15	tbk	tbk	PROPN
ijtc-710	89	16	10	10	NUM
ijtc-710	89	17	.	.	PUNCT
ijtc-710	90	1	inco	inco	PROPN
ijtc-710	90	2	pt	pt	PROPN
ijtc-710	90	3	.	.	PROPN
ijtc-710	90	4	vale	vale	PROPN
ijtc-710	90	5	indonesia	indonesia	PROPN
ijtc-710	90	6	tbk	tbk	PROPN
ijtc-710	90	7	11	11	NUM
ijtc-710	90	8	.	.	PUNCT
ijtc-710	91	1	itmg	itmg	PROPN
ijtc-710	91	2	pt	pt	PROPN
ijtc-710	91	3	.	.	PROPN
ijtc-710	91	4	indo	indo	PROPN
ijtc-710	91	5	tambangraya	tambangraya	PROPN
ijtc-710	91	6	megah	megah	PROPN
ijtc-710	91	7	tbk	tbk	PROPN
ijtc-710	91	8	12	12	NUM
ijtc-710	91	9	.	.	PUNCT
ijtc-710	92	1	mbap	mbap	PROPN
ijtc-710	92	2	pt	pt	PROPN
ijtc-710	92	3	.	.	PROPN
ijtc-710	92	4	mitrabara	mitrabara	PROPN
ijtc-710	92	5	adiperdana	adiperdana	PROPN
ijtc-710	92	6	tbk	tbk	PROPN
ijtc-710	92	7	13	13	NUM
ijtc-710	92	8	.	.	PUNCT
ijtc-710	93	1	mdka	mdka	PROPN
ijtc-710	93	2	pt	pt	PROPN
ijtc-710	93	3	.	.	PROPN
ijtc-710	93	4	merdeka	merdeka	PROPN
ijtc-710	93	5	copper	copper	NOUN
ijtc-710	93	6	gold	gold	PROPN
ijtc-710	93	7	tbk	tbk	PROPN
ijtc-710	93	8	14	14	NUM
ijtc-710	93	9	.	.	PUNCT
ijtc-710	94	1	myoh	myoh	PROPN
ijtc-710	94	2	pt	pt	PROPN
ijtc-710	94	3	.	.	PROPN
ijtc-710	94	4	samindo	samindo	PROPN
ijtc-710	94	5	resources	resource	NOUN
ijtc-710	94	6	tbk	tbk	VERB
ijtc-710	94	7	15	15	NUM
ijtc-710	94	8	.	.	PUNCT
ijtc-710	95	1	ptba	ptba	PROPN
ijtc-710	95	2	pt	pt	PROPN
ijtc-710	95	3	.	.	PROPN
ijtc-710	95	4	bukit	bukit	PROPN
ijtc-710	95	5	asam	asam	PROPN
ijtc-710	95	6	tbk	tbk	PROPN
ijtc-710	95	7	16	16	NUM
ijtc-710	95	8	.	.	PUNCT
ijtc-710	96	1	ptro	ptro	PROPN
ijtc-710	96	2	pt	pt	PROPN
ijtc-710	96	3	.	.	PROPN
ijtc-710	96	4	petrosea	petrosea	PROPN
ijtc-710	96	5	tbk	tbk	PROPN
ijtc-710	96	6	17	17	NUM
ijtc-710	96	7	.	.	PUNCT
ijtc-710	97	1	toba	toba	PROPN
ijtc-710	97	2	pt	pt	PROPN
ijtc-710	97	3	.	.	PROPN
ijtc-710	97	4	tbs	tbs	PROPN
ijtc-710	97	5	energi	energi	NOUN
ijtc-710	97	6	utama	utama	PROPN
ijtc-710	97	7	tbk	tbk	PROPN
ijtc-710	97	8	18	18	NUM
ijtc-710	97	9	.	.	PUNCT
ijtc-710	97	10	zinc	zinc	NOUN
ijtc-710	97	11	pt	pt	PROPN
ijtc-710	97	12	.	.	PROPN
ijtc-710	97	13	kapuas	kapuas	PROPN
ijtc-710	97	14	prima	prima	PROPN
ijtc-710	97	15	coal	coal	PROPN
ijtc-710	97	16	tbk	tbk	PROPN
ijtc-710	97	17	source	source	PROPN
ijtc-710	97	18	:	:	PUNCT
ijtc-710	97	19	data	datum	NOUN
ijtc-710	97	20	processed	process	VERB
ijtc-710	97	21	(	(	PUNCT
ijtc-710	97	22	2022	2022	NUM
ijtc-710	97	23	)	)	PUNCT
ijtc-710	97	24	operational	operational	ADJ
ijtc-710	97	25	definition	definition	NOUN
ijtc-710	97	26	and	and	CCONJ
ijtc-710	97	27	variable	variable	ADJ
ijtc-710	97	28	measurement	measurement	NOUN
ijtc-710	97	29	this	this	DET
ijtc-710	97	30	study	study	NOUN
ijtc-710	97	31	focuses	focus	VERB
ijtc-710	97	32	on	on	ADP
ijtc-710	97	33	tax	tax	NOUN
ijtc-710	97	34	avoidance	avoidance	NOUN
ijtc-710	97	35	as	as	ADP
ijtc-710	97	36	the	the	DET
ijtc-710	97	37	dependent	dependent	ADJ
ijtc-710	97	38	variable	variable	NOUN
ijtc-710	97	39	.	.	PUNCT
ijtc-710	98	1	tax	tax	NOUN
ijtc-710	98	2	avoidance	avoidance	NOUN
ijtc-710	98	3	pertains	pertain	VERB
ijtc-710	98	4	to	to	ADP
ijtc-710	98	5	the	the	DET
ijtc-710	98	6	lawful	lawful	ADJ
ijtc-710	98	7	approach	approach	NOUN
ijtc-710	98	8	of	of	ADP
ijtc-710	98	9	diminishing	diminish	VERB
ijtc-710	98	10	a	a	DET
ijtc-710	98	11	corporation	corporation	NOUN
ijtc-710	98	12	’s	’s	PART
ijtc-710	98	13	tax	tax	NOUN
ijtc-710	98	14	liability	liability	NOUN
ijtc-710	98	15	by	by	ADP
ijtc-710	98	16	taking	take	VERB
ijtc-710	98	17	advantage	advantage	NOUN
ijtc-710	98	18	of	of	ADP
ijtc-710	98	19	loopholes	loophole	NOUN
ijtc-710	98	20	or	or	CCONJ
ijtc-710	98	21	ambiguities	ambiguity	NOUN
ijtc-710	98	22	present	present	ADJ
ijtc-710	98	23	in	in	ADP
ijtc-710	98	24	tax	tax	NOUN
ijtc-710	98	25	regulations	regulation	NOUN
ijtc-710	98	26	.	.	PUNCT
ijtc-710	99	1	the	the	DET
ijtc-710	99	2	effective	effective	ADJ
ijtc-710	99	3	tax	tax	NOUN
ijtc-710	99	4	rate	rate	NOUN
ijtc-710	99	5	,	,	PUNCT
ijtc-710	99	6	measured	measure	VERB
ijtc-710	99	7	using	use	VERB
ijtc-710	99	8	a	a	DET
ijtc-710	99	9	ratio	ratio	NOUN
ijtc-710	99	10	scale	scale	NOUN
ijtc-710	99	11	is	be	AUX
ijtc-710	99	12	utilized	utilize	VERB
ijtc-710	99	13	as	as	ADP
ijtc-710	99	14	an	an	DET
ijtc-710	99	15	indicator	indicator	NOUN
ijtc-710	99	16	to	to	PART
ijtc-710	99	17	quantify	quantify	VERB
ijtc-710	99	18	the	the	DET
ijtc-710	99	19	level	level	NOUN
ijtc-710	99	20	of	of	ADP
ijtc-710	99	21	tax	tax	NOUN
ijtc-710	99	22	avoidance	avoidance	NOUN
ijtc-710	99	23	.	.	PUNCT
ijtc-710	100	1	etr	etr	PROPN
ijtc-710	100	2	=	=	PUNCT
ijtc-710	100	3	current	current	ADJ
ijtc-710	100	4	tax	tax	NOUN
ijtc-710	100	5	expense	expense	NOUN
ijtc-710	100	6	earning	earn	VERB
ijtc-710	100	7	before	before	ADP
ijtc-710	100	8	tax	tax	NOUN
ijtc-710	100	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	100	10	http://www.idx.co.id/	http://www.idx.co.id/	PROPN
ijtc-710	100	11	uncovering	uncover	VERB
ijtc-710	100	12	tax	tax	NOUN
ijtc-710	100	13	avoidance	avoidance	NOUN
ijtc-710	100	14	drivers	driver	NOUN
ijtc-710	100	15	in	in	ADP
ijtc-710	100	16	idx	idx	ADJ
ijtc-710	100	17	mining	mining	NOUN
ijtc-710	100	18	firms	firm	NOUN
ijtc-710	100	19	2019	2019	NUM
ijtc-710	100	20	-	-	SYM
ijtc-710	100	21	2021	2021	NUM
ijtc-710	100	22	:	:	PUNCT
ijtc-710	100	23	financial	financial	ADJ
ijtc-710	100	24	distress	distress	NOUN
ijtc-710	100	25	,	,	PUNCT
ijtc-710	100	26	thin	thin	ADJ
ijtc-710	100	27	capitalization	capitalization	NOUN
ijtc-710	100	28	,	,	PUNCT
ijtc-710	100	29	and	and	CCONJ
ijtc-710	100	30	csr	csr	NOUN
ijtc-710	100	31	disclosure	disclosure	NOUN
ijtc-710	100	32	effects	effect	NOUN
ijtc-710	100	33	tandayu	tandayu	VERB
ijtc-710	100	34	,	,	PUNCT
ijtc-710	100	35	kalangi	kalangi	PROPN
ijtc-710	100	36	and	and	CCONJ
ijtc-710	100	37	tangkuman	tangkuman	NOUN
ijtc-710	100	38	226	226	NUM
ijtc-710	100	39	|	|	ADV
ijtc-710	100	40	ilomata	ilomata	PROPN
ijtc-710	100	41	international	international	ADJ
ijtc-710	100	42	journal	journal	NOUN
ijtc-710	100	43	of	of	ADP
ijtc-710	100	44	tax	tax	PROPN
ijtc-710	100	45	&	&	CCONJ
ijtc-710	100	46	accounting	account	VERB
ijtc-710	100	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	100	48	financial	financial	ADJ
ijtc-710	100	49	distress	distress	NOUN
ijtc-710	100	50	refers	refer	VERB
ijtc-710	100	51	to	to	ADP
ijtc-710	100	52	a	a	DET
ijtc-710	100	53	state	state	NOUN
ijtc-710	100	54	in	in	ADP
ijtc-710	100	55	which	which	PRON
ijtc-710	100	56	a	a	DET
ijtc-710	100	57	company	company	NOUN
ijtc-710	100	58	encounters	encounter	VERB
ijtc-710	100	59	challenges	challenge	NOUN
ijtc-710	100	60	or	or	CCONJ
ijtc-710	100	61	is	be	AUX
ijtc-710	100	62	incapable	incapable	ADJ
ijtc-710	100	63	of	of	ADP
ijtc-710	100	64	fulfilling	fulfil	VERB
ijtc-710	100	65	its	its	PRON
ijtc-710	100	66	obligations	obligation	NOUN
ijtc-710	100	67	to	to	ADP
ijtc-710	100	68	creditors	creditor	NOUN
ijtc-710	100	69	(	(	PUNCT
ijtc-710	100	70	arnold	arnold	PROPN
ijtc-710	100	71	&	&	CCONJ
ijtc-710	100	72	lewis	lewis	PROPN
ijtc-710	100	73	,	,	PUNCT
ijtc-710	100	74	2019	2019	NUM
ijtc-710	100	75	)	)	PUNCT
ijtc-710	100	76	.	.	PUNCT
ijtc-710	101	1	the	the	DET
ijtc-710	101	2	measurement	measurement	NOUN
ijtc-710	101	3	of	of	ADP
ijtc-710	101	4	financial	financial	ADJ
ijtc-710	101	5	distress	distress	NOUN
ijtc-710	101	6	in	in	ADP
ijtc-710	101	7	this	this	DET
ijtc-710	101	8	research	research	NOUN
ijtc-710	101	9	involves	involve	VERB
ijtc-710	101	10	the	the	DET
ijtc-710	101	11	application	application	NOUN
ijtc-710	101	12	of	of	ADP
ijtc-710	101	13	the	the	DET
ijtc-710	101	14	modified	modify	VERB
ijtc-710	101	15	altman	altman	PROPN
ijtc-710	101	16	model	model	PROPN
ijtc-710	101	17	,	,	PUNCT
ijtc-710	101	18	which	which	PRON
ijtc-710	101	19	was	be	AUX
ijtc-710	101	20	previously	previously	ADV
ijtc-710	101	21	utilized	utilize	VERB
ijtc-710	101	22	by	by	ADP
ijtc-710	101	23	(	(	PUNCT
ijtc-710	101	24	ahdiyah	ahdiyah	PROPN
ijtc-710	101	25	&	&	CCONJ
ijtc-710	101	26	triyanto	triyanto	NOUN
ijtc-710	101	27	,	,	PUNCT
ijtc-710	101	28	2021	2021	NUM
ijtc-710	101	29	)	)	PUNCT
ijtc-710	101	30	and	and	CCONJ
ijtc-710	101	31	is	be	AUX
ijtc-710	101	32	represented	represent	VERB
ijtc-710	101	33	as	as	SCONJ
ijtc-710	101	34	shown	show	VERB
ijtc-710	101	35	below	below	ADP
ijtc-710	101	36	.	.	PUNCT
ijtc-710	102	1	z	z	X
ijtc-710	102	2	-	-	PUNCT
ijtc-710	102	3	score	score	NOUN
ijtc-710	102	4	=	=	PUNCT
ijtc-710	103	1	6.56x1	6.56x1	NUM
ijtc-710	104	1	+	+	NUM
ijtc-710	104	2	3.26x2	3.26x2	NUM
ijtc-710	104	3	+	+	NUM
ijtc-710	104	4	6.72x3	6.72x3	NUM
ijtc-710	104	5	+	+	NUM
ijtc-710	104	6	1.05x4	1.05x4	NUM
ijtc-710	104	7	x1	x1	PRON
ijtc-710	104	8	represents	represent	VERB
ijtc-710	104	9	the	the	DET
ijtc-710	104	10	working	work	VERB
ijtc-710	104	11	capital	capital	NOUN
ijtc-710	104	12	to	to	AUX
ijtc-710	104	13	total	total	ADJ
ijtc-710	104	14	assets	asset	NOUN
ijtc-710	104	15	ratio	ratio	NOUN
ijtc-710	104	16	,	,	PUNCT
ijtc-710	104	17	x2	x2	PROPN
ijtc-710	104	18	is	be	AUX
ijtc-710	104	19	the	the	DET
ijtc-710	104	20	ratio	ratio	NOUN
ijtc-710	104	21	of	of	ADP
ijtc-710	104	22	retained	retain	VERB
ijtc-710	104	23	earnings	earning	NOUN
ijtc-710	104	24	to	to	ADP
ijtc-710	104	25	total	total	ADJ
ijtc-710	104	26	assets	asset	NOUN
ijtc-710	104	27	,	,	PUNCT
ijtc-710	104	28	x3	x3	PROPN
ijtc-710	104	29	denotes	denote	VERB
ijtc-710	104	30	the	the	DET
ijtc-710	104	31	ratio	ratio	NOUN
ijtc-710	104	32	of	of	ADP
ijtc-710	104	33	earnings	earning	NOUN
ijtc-710	104	34	before	before	ADP
ijtc-710	104	35	interest	interest	NOUN
ijtc-710	104	36	and	and	CCONJ
ijtc-710	104	37	taxes	taxis	NOUN
ijtc-710	104	38	to	to	ADP
ijtc-710	104	39	total	total	ADJ
ijtc-710	104	40	assets	asset	NOUN
ijtc-710	104	41	,	,	PUNCT
ijtc-710	104	42	and	and	CCONJ
ijtc-710	104	43	x4	x4	PROPN
ijtc-710	104	44	indicates	indicate	VERB
ijtc-710	104	45	the	the	DET
ijtc-710	104	46	ratio	ratio	NOUN
ijtc-710	104	47	of	of	ADP
ijtc-710	104	48	book	book	NOUN
ijtc-710	104	49	values	value	NOUN
ijtc-710	104	50	of	of	ADP
ijtc-710	104	51	equity	equity	NOUN
ijtc-710	104	52	to	to	ADP
ijtc-710	104	53	total	total	ADJ
ijtc-710	104	54	liabilities	liability	NOUN
ijtc-710	104	55	.	.	PUNCT
ijtc-710	105	1	the	the	DET
ijtc-710	105	2	z	z	NOUN
ijtc-710	105	3	-	-	PUNCT
ijtc-710	105	4	score	score	NOUN
ijtc-710	105	5	value	value	NOUN
ijtc-710	105	6	of	of	ADP
ijtc-710	105	7	a	a	DET
ijtc-710	105	8	company	company	NOUN
ijtc-710	105	9	can	can	AUX
ijtc-710	105	10	indicate	indicate	VERB
ijtc-710	105	11	the	the	DET
ijtc-710	105	12	likelihood	likelihood	NOUN
ijtc-710	105	13	of	of	ADP
ijtc-710	105	14	bankruptcy	bankruptcy	NOUN
ijtc-710	105	15	.	.	PUNCT
ijtc-710	106	1	if	if	SCONJ
ijtc-710	106	2	a	a	DET
ijtc-710	106	3	company	company	NOUN
ijtc-710	106	4	’s	’s	PART
ijtc-710	106	5	z	z	NOUN
ijtc-710	106	6	-	-	PUNCT
ijtc-710	106	7	score	score	NOUN
ijtc-710	106	8	is	be	AUX
ijtc-710	106	9	less	less	ADJ
ijtc-710	106	10	than	than	ADP
ijtc-710	106	11	1.10	1.10	NUM
ijtc-710	106	12	,	,	PUNCT
ijtc-710	106	13	it	it	PRON
ijtc-710	106	14	is	be	AUX
ijtc-710	106	15	classified	classify	VERB
ijtc-710	106	16	as	as	ADP
ijtc-710	106	17	being	be	AUX
ijtc-710	106	18	in	in	ADP
ijtc-710	106	19	a	a	DET
ijtc-710	106	20	state	state	NOUN
ijtc-710	106	21	of	of	ADP
ijtc-710	106	22	financial	financial	ADJ
ijtc-710	106	23	distress	distress	NOUN
ijtc-710	106	24	,	,	PUNCT
ijtc-710	106	25	whereas	whereas	SCONJ
ijtc-710	106	26	those	those	PRON
ijtc-710	106	27	with	with	ADP
ijtc-710	106	28	z	z	NOUN
ijtc-710	106	29	-	-	PUNCT
ijtc-710	106	30	score	score	NOUN
ijtc-710	106	31	raging	rage	VERB
ijtc-710	106	32	between	between	ADP
ijtc-710	106	33	1.10	1.10	NUM
ijtc-710	106	34	and	and	CCONJ
ijtc-710	106	35	2.60	2.60	NUM
ijtc-710	106	36	fall	fall	NOUN
ijtc-710	106	37	into	into	ADP
ijtc-710	106	38	the	the	DET
ijtc-710	106	39	grey	grey	ADJ
ijtc-710	106	40	area	area	NOUN
ijtc-710	106	41	and	and	CCONJ
ijtc-710	106	42	may	may	AUX
ijtc-710	106	43	have	have	VERB
ijtc-710	106	44	the	the	DET
ijtc-710	106	45	potential	potential	NOUN
ijtc-710	106	46	to	to	PART
ijtc-710	106	47	experience	experience	VERB
ijtc-710	106	48	financial	financial	ADJ
ijtc-710	106	49	distress	distress	NOUN
ijtc-710	106	50	.	.	PUNCT
ijtc-710	107	1	meanwhile	meanwhile	ADV
ijtc-710	107	2	,	,	PUNCT
ijtc-710	107	3	companies	company	NOUN
ijtc-710	107	4	that	that	PRON
ijtc-710	107	5	have	have	VERB
ijtc-710	107	6	a	a	DET
ijtc-710	107	7	z	z	NOUN
ijtc-710	107	8	-	-	PUNCT
ijtc-710	107	9	score	score	NOUN
ijtc-710	107	10	higher	high	ADJ
ijtc-710	107	11	than	than	ADP
ijtc-710	107	12	2.60	2.60	NUM
ijtc-710	107	13	are	be	AUX
ijtc-710	107	14	deemed	deem	VERB
ijtc-710	107	15	to	to	PART
ijtc-710	107	16	be	be	AUX
ijtc-710	107	17	in	in	ADP
ijtc-710	107	18	good	good	ADJ
ijtc-710	107	19	financial	financial	ADJ
ijtc-710	107	20	health	health	NOUN
ijtc-710	107	21	.	.	PUNCT
ijtc-710	108	1	thin	thin	ADJ
ijtc-710	108	2	capitalization	capitalization	NOUN
ijtc-710	108	3	refers	refer	VERB
ijtc-710	108	4	to	to	ADP
ijtc-710	108	5	a	a	DET
ijtc-710	108	6	capital	capital	NOUN
ijtc-710	108	7	structure	structure	NOUN
ijtc-710	108	8	that	that	PRON
ijtc-710	108	9	favors	favor	VERB
ijtc-710	108	10	the	the	DET
ijtc-710	108	11	use	use	NOUN
ijtc-710	108	12	of	of	ADP
ijtc-710	108	13	debt	debt	NOUN
ijtc-710	108	14	instead	instead	ADV
ijtc-710	108	15	of	of	ADP
ijtc-710	108	16	equity	equity	NOUN
ijtc-710	108	17	,	,	PUNCT
ijtc-710	108	18	which	which	PRON
ijtc-710	108	19	is	be	AUX
ijtc-710	108	20	commonly	commonly	ADV
ijtc-710	108	21	referred	refer	VERB
ijtc-710	108	22	to	to	ADP
ijtc-710	108	23	as	as	ADP
ijtc-710	108	24	being	be	AUX
ijtc-710	108	25	highly	highly	ADV
ijtc-710	108	26	leveraged	leveraged	ADJ
ijtc-710	108	27	.	.	PUNCT
ijtc-710	109	1	the	the	DET
ijtc-710	109	2	maximum	maximum	ADJ
ijtc-710	109	3	allowable	allowable	ADJ
ijtc-710	109	4	debt	debt	NOUN
ijtc-710	109	5	ratio	ratio	NOUN
ijtc-710	109	6	,	,	PUNCT
ijtc-710	109	7	previously	previously	ADV
ijtc-710	109	8	utilized	utilize	VERB
ijtc-710	109	9	by	by	ADP
ijtc-710	109	10	(	(	PUNCT
ijtc-710	109	11	fasita	fasita	PROPN
ijtc-710	109	12	et	et	PROPN
ijtc-710	109	13	al	al	PROPN
ijtc-710	109	14	.	.	PROPN
ijtc-710	109	15	,	,	PUNCT
ijtc-710	109	16	2022	2022	NUM
ijtc-710	109	17	)	)	PUNCT
ijtc-710	109	18	was	be	AUX
ijtc-710	109	19	adopted	adopt	VERB
ijtc-710	109	20	in	in	ADP
ijtc-710	109	21	this	this	DET
ijtc-710	109	22	study	study	NOUN
ijtc-710	109	23	as	as	ADP
ijtc-710	109	24	the	the	DET
ijtc-710	109	25	gauge	gauge	NOUN
ijtc-710	109	26	for	for	ADP
ijtc-710	109	27	thin	thin	ADJ
ijtc-710	109	28	capitalization	capitalization	NOUN
ijtc-710	109	29	.	.	PUNCT
ijtc-710	110	1	mad	mad	ADJ
ijtc-710	110	2	ratio	ratio	NOUN
ijtc-710	110	3	=	=	PUNCT
ijtc-710	110	4	average	average	ADJ
ijtc-710	110	5	interest	interest	NOUN
ijtc-710	110	6	bearing	bear	VERB
ijtc-710	110	7	debt	debt	NOUN
ijtc-710	110	8	shda	shda	NOUN
ijtc-710	110	9	shda	shda	NOUN
ijtc-710	110	10	=	=	PUNCT
ijtc-710	110	11	(	(	PUNCT
ijtc-710	110	12	average	average	ADJ
ijtc-710	110	13	total	total	ADJ
ijtc-710	110	14	assets	asset	NOUN
ijtc-710	110	15	–	–	PUNCT
ijtc-710	110	16	average	average	ADJ
ijtc-710	110	17	non	non	ADJ
ijtc-710	110	18	-	-	NOUN
ijtc-710	110	19	ibl	ibl	ADJ
ijtc-710	110	20	)	)	PUNCT
ijtc-710	110	21	*	*	PUNCT
ijtc-710	111	1	80	80	NUM
ijtc-710	111	2	%	%	NOUN
ijtc-710	111	3	in	in	ADP
ijtc-710	111	4	this	this	DET
ijtc-710	111	5	study	study	NOUN
ijtc-710	111	6	,	,	PUNCT
ijtc-710	111	7	the	the	DET
ijtc-710	111	8	evaluation	evaluation	NOUN
ijtc-710	111	9	of	of	ADP
ijtc-710	111	10	corporate	corporate	ADJ
ijtc-710	111	11	social	social	ADJ
ijtc-710	111	12	responsibility	responsibility	NOUN
ijtc-710	111	13	disclosure	disclosure	NOUN
ijtc-710	111	14	was	be	AUX
ijtc-710	111	15	conducted	conduct	VERB
ijtc-710	111	16	by	by	ADP
ijtc-710	111	17	performing	perform	VERB
ijtc-710	111	18	a	a	DET
ijtc-710	111	19	content	content	NOUN
ijtc-710	111	20	analysis	analysis	NOUN
ijtc-710	111	21	of	of	ADP
ijtc-710	111	22	the	the	DET
ijtc-710	111	23	social	social	ADJ
ijtc-710	111	24	responsibility	responsibility	NOUN
ijtc-710	111	25	disclosures	disclosure	NOUN
ijtc-710	111	26	contained	contain	VERB
ijtc-710	111	27	in	in	ADP
ijtc-710	111	28	the	the	DET
ijtc-710	111	29	annual	annual	ADJ
ijtc-710	111	30	reports	report	NOUN
ijtc-710	111	31	and/or	and/or	CCONJ
ijtc-710	111	32	sustainability	sustainability	NOUN
ijtc-710	111	33	reports	report	NOUN
ijtc-710	111	34	of	of	ADP
ijtc-710	111	35	companies	company	NOUN
ijtc-710	111	36	using	use	VERB
ijtc-710	111	37	the	the	DET
ijtc-710	111	38	corporate	corporate	ADJ
ijtc-710	111	39	social	social	ADJ
ijtc-710	111	40	responsibility	responsibility	NOUN
ijtc-710	111	41	index	index	NOUN
ijtc-710	111	42	featuring	feature	VERB
ijtc-710	111	43	gri	gri	NOUN
ijtc-710	111	44	g4	g4	NOUN
ijtc-710	111	45	indicators	indicator	NOUN
ijtc-710	111	46	.	.	PUNCT
ijtc-710	112	1	this	this	DET
ijtc-710	112	2	methodology	methodology	NOUN
ijtc-710	112	3	is	be	AUX
ijtc-710	112	4	consistent	consistent	ADJ
ijtc-710	112	5	with	with	ADP
ijtc-710	112	6	the	the	DET
ijtc-710	112	7	approach	approach	NOUN
ijtc-710	112	8	taken	take	VERB
ijtc-710	112	9	in	in	ADP
ijtc-710	112	10	a	a	DET
ijtc-710	112	11	previous	previous	ADJ
ijtc-710	112	12	study	study	NOUN
ijtc-710	112	13	by	by	ADP
ijtc-710	112	14	(	(	PUNCT
ijtc-710	112	15	artini	artini	PROPN
ijtc-710	112	16	&	&	CCONJ
ijtc-710	112	17	setiawan	setiawan	PROPN
ijtc-710	112	18	,	,	PUNCT
ijtc-710	112	19	2021	2021	NUM
ijtc-710	112	20	)	)	PUNCT
ijtc-710	112	21	.	.	PUNCT
ijtc-710	113	1	csrii	csrii	PROPN
ijtc-710	113	2	=	=	NOUN
ijtc-710	114	1	σxy	σxy	NOUN
ijtc-710	115	1	i	i	PRON
ijtc-710	115	2	ni	ni	PROPN
ijtc-710	115	3	csri	csri	PROPN
ijtc-710	115	4	is	be	AUX
ijtc-710	115	5	and	and	CCONJ
ijtc-710	115	6	index	index	NOUN
ijtc-710	115	7	used	use	VERB
ijtc-710	115	8	to	to	PART
ijtc-710	115	9	measure	measure	VERB
ijtc-710	115	10	company	company	NOUN
ijtc-710	115	11	’s	’s	PART
ijtc-710	115	12	level	level	NOUN
ijtc-710	115	13	of	of	ADP
ijtc-710	115	14	corporate	corporate	ADJ
ijtc-710	115	15	social	social	ADJ
ijtc-710	115	16	responsibility	responsibility	NOUN
ijtc-710	115	17	.	.	PUNCT
ijtc-710	116	1	σxy	σxy	NOUN
ijtc-710	116	2	indicates	indicate	VERB
ijtc-710	116	3	the	the	DET
ijtc-710	116	4	total	total	ADJ
ijtc-710	116	5	number	number	NOUN
ijtc-710	116	6	of	of	ADP
ijtc-710	116	7	items	item	NOUN
ijtc-710	116	8	disclosed	disclose	VERB
ijtc-710	116	9	by	by	ADP
ijtc-710	116	10	the	the	DET
ijtc-710	116	11	company	company	NOUN
ijtc-710	116	12	,	,	PUNCT
ijtc-710	116	13	while	while	SCONJ
ijtc-710	116	14	n	n	PRON
ijtc-710	116	15	refers	refer	VERB
ijtc-710	116	16	to	to	ADP
ijtc-710	116	17	the	the	DET
ijtc-710	116	18	expected	expect	VERB
ijtc-710	116	19	number	number	NOUN
ijtc-710	116	20	of	of	ADP
ijtc-710	116	21	items	item	NOUN
ijtc-710	116	22	which	which	PRON
ijtc-710	116	23	comprises	comprise	VERB
ijtc-710	116	24	91	91	NUM
ijtc-710	116	25	indicators	indicator	NOUN
ijtc-710	116	26	.	.	PUNCT
ijtc-710	117	1	result	result	NOUN
ijtc-710	117	2	and	and	CCONJ
ijtc-710	117	3	discussion	discussion	NOUN
ijtc-710	117	4	descriptive	descriptive	ADJ
ijtc-710	117	5	statistical	statistical	ADJ
ijtc-710	117	6	analysis	analysis	NOUN
ijtc-710	117	7	to	to	PART
ijtc-710	117	8	analyze	analyze	VERB
ijtc-710	117	9	the	the	DET
ijtc-710	117	10	data	datum	NOUN
ijtc-710	117	11	and	and	CCONJ
ijtc-710	117	12	provide	provide	VERB
ijtc-710	117	13	a	a	DET
ijtc-710	117	14	summary	summary	NOUN
ijtc-710	117	15	of	of	ADP
ijtc-710	117	16	the	the	DET
ijtc-710	117	17	observed	observed	ADJ
ijtc-710	117	18	values	value	NOUN
ijtc-710	117	19	,	,	PUNCT
ijtc-710	117	20	descriptive	descriptive	ADJ
ijtc-710	117	21	statistical	statistical	ADJ
ijtc-710	117	22	analysis	analysis	NOUN
ijtc-710	117	23	is	be	AUX
ijtc-710	117	24	used	use	VERB
ijtc-710	117	25	.	.	PUNCT
ijtc-710	118	1	this	this	PRON
ijtc-710	118	2	entails	entail	VERB
ijtc-710	118	3	computing	compute	VERB
ijtc-710	118	4	statistics	statistic	NOUN
ijtc-710	118	5	such	such	ADJ
ijtc-710	118	6	as	as	ADP
ijtc-710	118	7	the	the	DET
ijtc-710	118	8	average	average	ADJ
ijtc-710	118	9	,	,	PUNCT
ijtc-710	118	10	highest	high	ADJ
ijtc-710	118	11	,	,	PUNCT
ijtc-710	118	12	lowest	low	ADJ
ijtc-710	118	13	and	and	CCONJ
ijtc-710	118	14	standard	standard	ADJ
ijtc-710	118	15	deviation	deviation	NOUN
ijtc-710	118	16	of	of	ADP
ijtc-710	118	17	the	the	DET
ijtc-710	118	18	data	datum	NOUN
ijtc-710	118	19	set	set	VERB
ijtc-710	118	20	.	.	PUNCT
ijtc-710	118	21	table	table	NOUN
ijtc-710	119	1	2	2	NUM
ijtc-710	119	2	.	.	X
ijtc-710	119	3	result	result	NOUN
ijtc-710	119	4	of	of	ADP
ijtc-710	119	5	descriptive	descriptive	ADJ
ijtc-710	119	6	statistical	statistical	ADJ
ijtc-710	119	7	analysis	analysis	NOUN
ijtc-710	119	8	n	n	PRON
ijtc-710	119	9	minimum	minimum	ADJ
ijtc-710	119	10	maximum	maximum	ADJ
ijtc-710	119	11	mean	mean	ADJ
ijtc-710	119	12	std	std	X
ijtc-710	119	13	.	.	PUNCT
ijtc-710	120	1	deviation	deviation	NOUN
ijtc-710	120	2	etr	etr	PROPN
ijtc-710	120	3	54	54	NUM
ijtc-710	121	1	.0305	.0305	NUM
ijtc-710	122	1	.7315	.7315	PROPN
ijtc-710	122	2	.275061	.275061	PROPN
ijtc-710	122	3	.1194287	.1194287	PROPN
ijtc-710	123	1	z	z	X
ijtc-710	123	2	–	–	PUNCT
ijtc-710	123	3	score	score	NOUN
ijtc-710	123	4	54	54	NUM
ijtc-710	123	5	-.3117	-.3117	SYM
ijtc-710	123	6	15.9986	15.9986	NUM
ijtc-710	123	7	6.213548	6.213548	NUM
ijtc-710	123	8	4.0734271	4.0734271	NUM
ijtc-710	123	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-710	123	10	uncovering	uncover	VERB
ijtc-710	123	11	tax	tax	NOUN
ijtc-710	123	12	avoidance	avoidance	NOUN
ijtc-710	123	13	drivers	driver	NOUN
ijtc-710	123	14	in	in	ADP
ijtc-710	123	15	idx	idx	ADJ
ijtc-710	123	16	mining	mining	NOUN
ijtc-710	123	17	firms	firm	NOUN
ijtc-710	123	18	2019	2019	NUM
ijtc-710	123	19	-	-	SYM
ijtc-710	123	20	2021	2021	NUM
ijtc-710	123	21	:	:	PUNCT
ijtc-710	123	22	financial	financial	ADJ
ijtc-710	123	23	distress	distress	NOUN
ijtc-710	123	24	,	,	PUNCT
ijtc-710	123	25	thin	thin	ADJ
ijtc-710	123	26	capitalization	capitalization	NOUN
ijtc-710	123	27	,	,	PUNCT
ijtc-710	123	28	and	and	CCONJ
ijtc-710	123	29	csr	csr	NOUN
ijtc-710	123	30	disclosure	disclosure	NOUN
ijtc-710	123	31	effects	effect	NOUN
ijtc-710	123	32	tandayu	tandayu	VERB
ijtc-710	123	33	,	,	PUNCT
ijtc-710	123	34	kalangi	kalangi	PROPN
ijtc-710	123	35	and	and	CCONJ
ijtc-710	123	36	tangkuman	tangkuman	NOUN
ijtc-710	123	37	227	227	NUM
ijtc-710	123	38	|	|	ADV
ijtc-710	123	39	ilomata	ilomata	PROPN
ijtc-710	123	40	international	international	ADJ
ijtc-710	123	41	journal	journal	NOUN
ijtc-710	123	42	of	of	ADP
ijtc-710	123	43	tax	tax	PROPN
ijtc-710	123	44	&	&	CCONJ
ijtc-710	123	45	accounting	accounting	PROPN
ijtc-710	123	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	123	47	tc	tc	NUM
ijtc-710	123	48	54	54	NUM
ijtc-710	123	49	.0000	.0000	INTJ
ijtc-710	124	1	.8483	.8483	PROPN
ijtc-710	125	1	.294841	.294841	PROPN
ijtc-710	125	2	.2461753	.2461753	PROPN
ijtc-710	125	3	csri	csri	VERB
ijtc-710	125	4	54	54	NUM
ijtc-710	125	5	.0549	.0549	PROPN
ijtc-710	125	6	.6923	.6923	PROPN
ijtc-710	125	7	.322543	.322543	PROPN
ijtc-710	125	8	.1819309	.1819309	PROPN
ijtc-710	125	9	valid	valid	ADJ
ijtc-710	125	10	n	n	CCONJ
ijtc-710	125	11	(	(	PUNCT
ijtc-710	125	12	listwise	listwise	PROPN
ijtc-710	125	13	)	)	PUNCT
ijtc-710	126	1	54	54	NUM
ijtc-710	126	2	source	source	NOUN
ijtc-710	126	3	:	:	PUNCT
ijtc-710	126	4	the	the	DET
ijtc-710	126	5	secondary	secondary	ADJ
ijtc-710	126	6	data	datum	NOUN
ijtc-710	126	7	processed	process	VERB
ijtc-710	126	8	using	use	VERB
ijtc-710	126	9	spss	spss	PROPN
ijtc-710	126	10	26	26	NUM
ijtc-710	126	11	(	(	PUNCT
ijtc-710	126	12	2022	2022	NUM
ijtc-710	126	13	)	)	PUNCT
ijtc-710	126	14	the	the	DET
ijtc-710	126	15	information	information	NOUN
ijtc-710	126	16	from	from	ADP
ijtc-710	126	17	table	table	NOUN
ijtc-710	126	18	2	2	NUM
ijtc-710	126	19	reveals	reveal	VERB
ijtc-710	126	20	that	that	SCONJ
ijtc-710	126	21	the	the	DET
ijtc-710	126	22	minimum	minimum	ADJ
ijtc-710	126	23	etr	etr	PROPN
ijtc-710	126	24	value	value	NOUN
ijtc-710	126	25	is	be	AUX
ijtc-710	126	26	0.0305	0.0305	NUM
ijtc-710	126	27	(	(	PUNCT
ijtc-710	126	28	pt	pt	PROPN
ijtc-710	126	29	.	.	PROPN
ijtc-710	126	30	harum	harum	PROPN
ijtc-710	126	31	energy	energy	PROPN
ijtc-710	126	32	tbk	tbk	PROPN
ijtc-710	126	33	2020	2020	NUM
ijtc-710	126	34	)	)	PUNCT
ijtc-710	126	35	,	,	PUNCT
ijtc-710	126	36	while	while	SCONJ
ijtc-710	126	37	the	the	DET
ijtc-710	126	38	maximum	maximum	ADJ
ijtc-710	126	39	value	value	NOUN
ijtc-710	126	40	is	be	AUX
ijtc-710	126	41	0.7315	0.7315	NUM
ijtc-710	126	42	(	(	PUNCT
ijtc-710	126	43	pt	pt	PROPN
ijtc-710	126	44	.	.	PROPN
ijtc-710	126	45	adaro	adaro	PROPN
ijtc-710	126	46	energy	energy	PROPN
ijtc-710	126	47	indonesia	indonesia	PROPN
ijtc-710	126	48	tbk	tbk	PROPN
ijtc-710	126	49	2020	2020	NUM
ijtc-710	126	50	)	)	PUNCT
ijtc-710	126	51	.	.	PUNCT
ijtc-710	127	1	on	on	ADP
ijtc-710	127	2	average	average	ADJ
ijtc-710	127	3	,	,	PUNCT
ijtc-710	127	4	the	the	DET
ijtc-710	127	5	etr	etr	PROPN
ijtc-710	127	6	value	value	NOUN
ijtc-710	127	7	of	of	ADP
ijtc-710	127	8	0.275061	0.275061	NUM
ijtc-710	127	9	(	(	PUNCT
ijtc-710	127	10	27.5	27.5	NUM
ijtc-710	127	11	%	%	NOUN
ijtc-710	127	12	)	)	PUNCT
ijtc-710	127	13	is	be	AUX
ijtc-710	127	14	higher	high	ADJ
ijtc-710	127	15	than	than	ADP
ijtc-710	127	16	the	the	DET
ijtc-710	127	17	statutory	statutory	ADJ
ijtc-710	127	18	tax	tax	NOUN
ijtc-710	127	19	rate	rate	NOUN
ijtc-710	127	20	of	of	ADP
ijtc-710	127	21	corporate	corporate	ADJ
ijtc-710	127	22	income	income	NOUN
ijtc-710	127	23	tax	tax	NOUN
ijtc-710	127	24	,	,	PUNCT
ijtc-710	127	25	which	which	PRON
ijtc-710	127	26	was	be	AUX
ijtc-710	127	27	25	25	NUM
ijtc-710	127	28	%	%	NOUN
ijtc-710	127	29	in	in	ADP
ijtc-710	127	30	2019	2019	NUM
ijtc-710	127	31	and	and	CCONJ
ijtc-710	127	32	22	22	NUM
ijtc-710	127	33	%	%	NOUN
ijtc-710	127	34	in	in	ADP
ijtc-710	127	35	2020	2020	NUM
ijtc-710	127	36	-	-	SYM
ijtc-710	127	37	2021	2021	NUM
ijtc-710	127	38	.	.	PUNCT
ijtc-710	128	1	this	this	PRON
ijtc-710	128	2	indicates	indicate	VERB
ijtc-710	128	3	that	that	SCONJ
ijtc-710	128	4	,	,	PUNCT
ijtc-710	128	5	in	in	ADP
ijtc-710	128	6	general	general	ADJ
ijtc-710	128	7	,	,	PUNCT
ijtc-710	128	8	mining	mining	NOUN
ijtc-710	128	9	companies	company	NOUN
ijtc-710	128	10	do	do	AUX
ijtc-710	128	11	not	not	PART
ijtc-710	128	12	engage	engage	VERB
ijtc-710	128	13	in	in	ADP
ijtc-710	128	14	tax	tax	NOUN
ijtc-710	128	15	avoidance	avoidance	NOUN
ijtc-710	128	16	practices	practice	NOUN
ijtc-710	128	17	.	.	PUNCT
ijtc-710	129	1	the	the	DET
ijtc-710	129	2	z	z	NOUN
ijtc-710	129	3	-	-	PUNCT
ijtc-710	129	4	score	score	NOUN
ijtc-710	129	5	value	value	NOUN
ijtc-710	129	6	ranges	range	VERB
ijtc-710	129	7	from	from	ADP
ijtc-710	129	8	–	–	PUNCT
ijtc-710	129	9	0.3117	0.3117	NUM
ijtc-710	129	10	(	(	PUNCT
ijtc-710	129	11	pt	pt	PROPN
ijtc-710	129	12	.	.	PROPN
ijtc-710	129	13	astrindo	astrindo	PROPN
ijtc-710	129	14	nusantara	nusantara	PROPN
ijtc-710	129	15	infrastuktur	infrastuktur	PROPN
ijtc-710	129	16	tbk	tbk	PROPN
ijtc-710	129	17	2020	2020	NUM
ijtc-710	129	18	)	)	PUNCT
ijtc-710	129	19	to	to	ADP
ijtc-710	129	20	15.9986	15.9986	NUM
ijtc-710	129	21	(	(	PUNCT
ijtc-710	129	22	pt	pt	PROPN
ijtc-710	129	23	.	.	PROPN
ijtc-710	129	24	harum	harum	PROPN
ijtc-710	129	25	energy	energy	PROPN
ijtc-710	129	26	tbk	tbk	PROPN
ijtc-710	129	27	2019	2019	NUM
ijtc-710	129	28	)	)	PUNCT
ijtc-710	129	29	,	,	PUNCT
ijtc-710	129	30	with	with	ADP
ijtc-710	129	31	mean	mean	ADJ
ijtc-710	129	32	value	value	NOUN
ijtc-710	129	33	of	of	ADP
ijtc-710	129	34	6.213548	6.213548	NUM
ijtc-710	129	35	.	.	PUNCT
ijtc-710	130	1	this	this	DET
ijtc-710	130	2	mean	mean	ADJ
ijtc-710	130	3	value	value	NOUN
ijtc-710	130	4	exceeds	exceed	VERB
ijtc-710	130	5	2.6	2.6	NUM
ijtc-710	130	6	,	,	PUNCT
ijtc-710	130	7	which	which	PRON
ijtc-710	130	8	suggests	suggest	VERB
ijtc-710	130	9	that	that	SCONJ
ijtc-710	130	10	,	,	PUNCT
ijtc-710	130	11	on	on	ADP
ijtc-710	130	12	average	average	ADJ
ijtc-710	130	13	,	,	PUNCT
ijtc-710	130	14	the	the	DET
ijtc-710	130	15	financial	financial	ADJ
ijtc-710	130	16	condition	condition	NOUN
ijtc-710	130	17	of	of	ADP
ijtc-710	130	18	the	the	DET
ijtc-710	130	19	companies	company	NOUN
ijtc-710	130	20	is	be	AUX
ijtc-710	130	21	healthy	healthy	ADJ
ijtc-710	130	22	.	.	PUNCT
ijtc-710	131	1	the	the	DET
ijtc-710	131	2	tc	tc	NOUN
ijtc-710	131	3	varies	vary	VERB
ijtc-710	131	4	from	from	ADP
ijtc-710	131	5	a	a	DET
ijtc-710	131	6	minimum	minimum	NOUN
ijtc-710	131	7	of	of	ADP
ijtc-710	131	8	0.0000	0.0000	NUM
ijtc-710	131	9	(	(	PUNCT
ijtc-710	131	10	pt	pt	PROPN
ijtc-710	131	11	.	.	PROPN
ijtc-710	131	12	harum	harum	PROPN
ijtc-710	131	13	energy	energy	PROPN
ijtc-710	131	14	tbk	tbk	PROPN
ijtc-710	131	15	2019	2019	NUM
ijtc-710	131	16	)	)	PUNCT
ijtc-710	131	17	to	to	ADP
ijtc-710	131	18	a	a	DET
ijtc-710	131	19	maximum	maximum	NOUN
ijtc-710	131	20	of	of	ADP
ijtc-710	131	21	0.8483	0.8483	NUM
ijtc-710	131	22	(	(	PUNCT
ijtc-710	131	23	pt	pt	PROPN
ijtc-710	131	24	.	.	PROPN
ijtc-710	131	25	astrindo	astrindo	PROPN
ijtc-710	131	26	infrastruktur	infrastruktur	PROPN
ijtc-710	131	27	tbk	tbk	PROPN
ijtc-710	131	28	2020	2020	NUM
ijtc-710	131	29	)	)	PUNCT
ijtc-710	131	30	.	.	PUNCT
ijtc-710	132	1	the	the	DET
ijtc-710	132	2	csri	csri	NOUN
ijtc-710	132	3	ranges	range	VERB
ijtc-710	132	4	from	from	ADP
ijtc-710	132	5	0.0549	0.0549	NUM
ijtc-710	132	6	(	(	PUNCT
ijtc-710	132	7	pt	pt	PROPN
ijtc-710	132	8	.	.	PROPN
ijtc-710	132	9	cita	cita	PROPN
ijtc-710	132	10	mineral	mineral	PROPN
ijtc-710	132	11	investindo	investindo	PROPN
ijtc-710	132	12	tbk	tbk	PROPN
ijtc-710	132	13	2019	2019	NUM
ijtc-710	132	14	,	,	PUNCT
ijtc-710	132	15	2020	2020	NUM
ijtc-710	132	16	)	)	PUNCT
ijtc-710	132	17	to	to	ADP
ijtc-710	132	18	0.6293	0.6293	NUM
ijtc-710	132	19	(	(	PUNCT
ijtc-710	132	20	pt	pt	PROPN
ijtc-710	132	21	.	.	PROPN
ijtc-710	132	22	bukit	bukit	PROPN
ijtc-710	132	23	asam	asam	PROPN
ijtc-710	132	24	tbk	tbk	PROPN
ijtc-710	132	25	2020	2020	NUM
ijtc-710	132	26	)	)	PUNCT
ijtc-710	132	27	,	,	PUNCT
ijtc-710	132	28	with	with	ADP
ijtc-710	132	29	a	a	DET
ijtc-710	132	30	mean	mean	ADJ
ijtc-710	132	31	value	value	NOUN
ijtc-710	132	32	of	of	ADP
ijtc-710	132	33	0.322543	0.322543	NUM
ijtc-710	132	34	.	.	PUNCT
ijtc-710	133	1	this	this	PRON
ijtc-710	133	2	suggests	suggest	VERB
ijtc-710	133	3	that	that	SCONJ
ijtc-710	133	4	mining	mining	NOUN
ijtc-710	133	5	companies	company	NOUN
ijtc-710	133	6	’	’	PART
ijtc-710	133	7	disclosure	disclosure	NOUN
ijtc-710	133	8	of	of	ADP
ijtc-710	133	9	their	their	PRON
ijtc-710	133	10	social	social	ADJ
ijtc-710	133	11	responsibility	responsibility	NOUN
ijtc-710	133	12	remains	remain	VERB
ijtc-710	133	13	relatively	relatively	ADV
ijtc-710	133	14	low	low	ADJ
ijtc-710	133	15	.	.	PUNCT
ijtc-710	134	1	notably	notably	ADV
ijtc-710	134	2	,	,	PUNCT
ijtc-710	134	3	the	the	DET
ijtc-710	134	4	standard	standard	ADJ
ijtc-710	134	5	deviation	deviation	NOUN
ijtc-710	134	6	values	value	NOUN
ijtc-710	134	7	of	of	ADP
ijtc-710	134	8	etr	etr	PROPN
ijtc-710	134	9	,	,	PUNCT
ijtc-710	134	10	z	z	NOUN
ijtc-710	134	11	-	-	PUNCT
ijtc-710	134	12	score	score	NOUN
ijtc-710	134	13	,	,	PUNCT
ijtc-710	134	14	tc	tc	PRON
ijtc-710	134	15	and	and	CCONJ
ijtc-710	134	16	csri	csri	PROPN
ijtc-710	134	17	are	be	AUX
ijtc-710	134	18	all	all	ADV
ijtc-710	134	19	smaller	small	ADJ
ijtc-710	134	20	than	than	ADP
ijtc-710	134	21	their	their	PRON
ijtc-710	134	22	respective	respective	ADJ
ijtc-710	134	23	mean	mean	ADJ
ijtc-710	134	24	values	value	NOUN
ijtc-710	134	25	.	.	PUNCT
ijtc-710	135	1	this	this	PRON
ijtc-710	135	2	could	could	AUX
ijtc-710	135	3	indicate	indicate	VERB
ijtc-710	135	4	that	that	SCONJ
ijtc-710	135	5	the	the	DET
ijtc-710	135	6	data	data	NOUN
ijtc-710	135	7	is	be	AUX
ijtc-710	135	8	homogeneous	homogeneous	ADJ
ijtc-710	135	9	or	or	CCONJ
ijtc-710	135	10	that	that	SCONJ
ijtc-710	135	11	the	the	DET
ijtc-710	135	12	variability	variability	NOUN
ijtc-710	135	13	is	be	AUX
ijtc-710	135	14	low	low	ADJ
ijtc-710	135	15	.	.	PUNCT
ijtc-710	136	1	classical	classical	ADJ
ijtc-710	136	2	assumption	assumption	NOUN
ijtc-710	136	3	test	test	NOUN
ijtc-710	136	4	1	1	NUM
ijtc-710	136	5	.	.	PUNCT
ijtc-710	136	6	normality	normality	NOUN
ijtc-710	136	7	test	test	NOUN
ijtc-710	136	8	table	table	NOUN
ijtc-710	136	9	3	3	NUM
ijtc-710	136	10	.	.	PUNCT
ijtc-710	136	11	result	result	NOUN
ijtc-710	136	12	of	of	ADP
ijtc-710	136	13	normality	normality	NOUN
ijtc-710	136	14	test	test	NOUN
ijtc-710	136	15	using	use	VERB
ijtc-710	136	16	1	1	NUM
ijtc-710	136	17	-	-	PUNCT
ijtc-710	136	18	sample	sample	NOUN
ijtc-710	136	19	k	k	PROPN
ijtc-710	136	20	-	-	PUNCT
ijtc-710	136	21	s	s	PART
ijtc-710	136	22	test	test	NOUN
ijtc-710	136	23	unstandardized	unstandardize	VERB
ijtc-710	136	24	residual	residual	ADJ
ijtc-710	136	25	n	n	CCONJ
ijtc-710	136	26	54	54	NUM
ijtc-710	136	27	asymp	asymp	NOUN
ijtc-710	136	28	.	.	PUNCT
ijtc-710	137	1	sig	sig	PROPN
ijtc-710	137	2	.	.	PUNCT
ijtc-710	138	1	(	(	PUNCT
ijtc-710	138	2	2	2	NUM
ijtc-710	138	3	-	-	PUNCT
ijtc-710	138	4	tailed	tailed	ADJ
ijtc-710	138	5	)	)	PUNCT
ijtc-710	138	6	.064c	.064c	PROPN
ijtc-710	138	7	source	source	NOUN
ijtc-710	138	8	:	:	PUNCT
ijtc-710	138	9	the	the	DET
ijtc-710	138	10	secondary	secondary	ADJ
ijtc-710	138	11	data	datum	NOUN
ijtc-710	138	12	processed	process	VERB
ijtc-710	138	13	using	use	VERB
ijtc-710	138	14	spss	spss	PROPN
ijtc-710	138	15	26	26	NUM
ijtc-710	138	16	(	(	PUNCT
ijtc-710	138	17	2022	2022	NUM
ijtc-710	138	18	)	)	PUNCT
ijtc-710	138	19	the	the	DET
ijtc-710	138	20	results	result	NOUN
ijtc-710	138	21	in	in	ADP
ijtc-710	138	22	table	table	NOUN
ijtc-710	138	23	3	3	NUM
ijtc-710	138	24	indicate	indicate	VERB
ijtc-710	138	25	that	that	SCONJ
ijtc-710	138	26	the	the	DET
ijtc-710	138	27	normality	normality	NOUN
ijtc-710	138	28	assumption	assumption	NOUN
ijtc-710	138	29	of	of	ADP
ijtc-710	138	30	the	the	DET
ijtc-710	138	31	regression	regression	NOUN
ijtc-710	138	32	model	model	NOUN
ijtc-710	138	33	is	be	AUX
ijtc-710	138	34	satisfied	satisfied	ADJ
ijtc-710	138	35	as	as	ADP
ijtc-710	138	36	the	the	DET
ijtc-710	138	37	asymptotic	asymptotic	ADJ
ijtc-710	138	38	significance	significance	NOUN
ijtc-710	138	39	(	(	PUNCT
ijtc-710	138	40	two	two	NUM
ijtc-710	138	41	-	-	PUNCT
ijtc-710	138	42	tailed	tailed	ADJ
ijtc-710	138	43	)	)	PUNCT
ijtc-710	138	44	value	value	NOUN
ijtc-710	138	45	of	of	ADP
ijtc-710	138	46	0.064	0.064	NUM
ijtc-710	138	47	>	>	NUM
ijtc-710	138	48	0.050	0.050	NUM
ijtc-710	138	49	,	,	PUNCT
ijtc-710	138	50	suggesting	suggest	VERB
ijtc-710	138	51	that	that	SCONJ
ijtc-710	138	52	the	the	DET
ijtc-710	138	53	residuals	residual	NOUN
ijtc-710	138	54	have	have	VERB
ijtc-710	138	55	a	a	DET
ijtc-710	138	56	normal	normal	ADJ
ijtc-710	138	57	distribution	distribution	NOUN
ijtc-710	138	58	.	.	PUNCT
ijtc-710	139	1	2	2	X
ijtc-710	139	2	.	.	X
ijtc-710	139	3	multicollinearity	multicollinearity	NOUN
ijtc-710	139	4	test	test	NOUN
ijtc-710	139	5	table	table	NOUN
ijtc-710	139	6	4	4	NUM
ijtc-710	139	7	.	.	PUNCT
ijtc-710	139	8	result	result	NOUN
ijtc-710	139	9	of	of	ADP
ijtc-710	139	10	multicollinearity	multicollinearity	NOUN
ijtc-710	139	11	test	test	NOUN
ijtc-710	139	12	model	model	NOUN
ijtc-710	139	13	tolerance	tolerance	NOUN
ijtc-710	139	14	vif	vif	X
ijtc-710	139	15	1	1	NUM
ijtc-710	139	16	(	(	PUNCT
ijtc-710	139	17	constant	constant	ADJ
ijtc-710	139	18	)	)	PUNCT
ijtc-710	139	19	z	z	X
ijtc-710	139	20	–	–	PUNCT
ijtc-710	139	21	score	score	NOUN
ijtc-710	139	22	.303	.303	NUM
ijtc-710	139	23	3.304	3.304	NUM
ijtc-710	139	24	tc	tc	NUM
ijtc-710	139	25	.284	.284	NUM
ijtc-710	139	26	3.526	3.526	NUM
ijtc-710	139	27	csri	csri	PROPN
ijtc-710	139	28	.875	.875	NUM
ijtc-710	139	29	1.143	1.143	NUM
ijtc-710	139	30	a.	a.	NOUN
ijtc-710	139	31	dependent	dependent	ADJ
ijtc-710	139	32	variable	variable	NOUN
ijtc-710	139	33	:	:	PUNCT
ijtc-710	139	34	etr	etr	PROPN
ijtc-710	139	35	source	source	NOUN
ijtc-710	139	36	:	:	PUNCT
ijtc-710	139	37	the	the	DET
ijtc-710	139	38	secondary	secondary	ADJ
ijtc-710	139	39	data	datum	NOUN
ijtc-710	139	40	processed	process	VERB
ijtc-710	139	41	using	use	VERB
ijtc-710	139	42	spss	spss	PROPN
ijtc-710	139	43	26	26	NUM
ijtc-710	139	44	(	(	PUNCT
ijtc-710	139	45	2022	2022	NUM
ijtc-710	139	46	)	)	PUNCT
ijtc-710	139	47	the	the	DET
ijtc-710	139	48	data	datum	NOUN
ijtc-710	139	49	presented	present	VERB
ijtc-710	139	50	in	in	ADP
ijtc-710	139	51	table	table	NOUN
ijtc-710	139	52	4	4	NUM
ijtc-710	139	53	,	,	PUNCT
ijtc-710	139	54	which	which	PRON
ijtc-710	139	55	represents	represent	VERB
ijtc-710	139	56	the	the	DET
ijtc-710	139	57	multicollinearity	multicollinearity	NOUN
ijtc-710	139	58	test	test	NOUN
ijtc-710	139	59	results	result	NOUN
ijtc-710	139	60	,	,	PUNCT
ijtc-710	139	61	indicates	indicate	VERB
ijtc-710	139	62	that	that	SCONJ
ijtc-710	139	63	the	the	DET
ijtc-710	139	64	regression	regression	NOUN
ijtc-710	139	65	model	model	NOUN
ijtc-710	139	66	does	do	AUX
ijtc-710	139	67	not	not	PART
ijtc-710	139	68	suffer	suffer	VERB
ijtc-710	139	69	from	from	ADP
ijtc-710	139	70	multicollinearity	multicollinearity	NOUN
ijtc-710	139	71	.	.	PUNCT
ijtc-710	140	1	this	this	PRON
ijtc-710	140	2	is	be	AUX
ijtc-710	140	3	supported	support	VERB
ijtc-710	140	4	by	by	ADP
ijtc-710	140	5	the	the	DET
ijtc-710	140	6	fact	fact	NOUN
ijtc-710	140	7	that	that	SCONJ
ijtc-710	140	8	none	none	NOUN
ijtc-710	140	9	of	of	ADP
ijtc-710	140	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-710	140	11	uncovering	uncover	VERB
ijtc-710	140	12	tax	tax	NOUN
ijtc-710	140	13	avoidance	avoidance	NOUN
ijtc-710	140	14	drivers	driver	NOUN
ijtc-710	140	15	in	in	ADP
ijtc-710	140	16	idx	idx	ADJ
ijtc-710	140	17	mining	mining	NOUN
ijtc-710	140	18	firms	firm	NOUN
ijtc-710	140	19	2019	2019	NUM
ijtc-710	140	20	-	-	SYM
ijtc-710	140	21	2021	2021	NUM
ijtc-710	140	22	:	:	PUNCT
ijtc-710	140	23	financial	financial	ADJ
ijtc-710	140	24	distress	distress	NOUN
ijtc-710	140	25	,	,	PUNCT
ijtc-710	140	26	thin	thin	ADJ
ijtc-710	140	27	capitalization	capitalization	NOUN
ijtc-710	140	28	,	,	PUNCT
ijtc-710	140	29	and	and	CCONJ
ijtc-710	140	30	csr	csr	NOUN
ijtc-710	140	31	disclosure	disclosure	NOUN
ijtc-710	140	32	effects	effect	NOUN
ijtc-710	140	33	tandayu	tandayu	VERB
ijtc-710	140	34	,	,	PUNCT
ijtc-710	140	35	kalangi	kalangi	PROPN
ijtc-710	140	36	and	and	CCONJ
ijtc-710	140	37	tangkuman	tangkuman	NOUN
ijtc-710	140	38	228	228	NUM
ijtc-710	140	39	|	|	ADV
ijtc-710	140	40	ilomata	ilomata	PROPN
ijtc-710	140	41	international	international	ADJ
ijtc-710	140	42	journal	journal	NOUN
ijtc-710	140	43	of	of	ADP
ijtc-710	140	44	tax	tax	PROPN
ijtc-710	140	45	&	&	CCONJ
ijtc-710	140	46	accounting	account	VERB
ijtc-710	140	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-710	140	48	the	the	DET
ijtc-710	140	49	independent	independent	ADJ
ijtc-710	140	50	variables	variable	NOUN
ijtc-710	140	51	exhibit	exhibit	VERB
ijtc-710	140	52	a	a	DET
ijtc-710	140	53	tolerance	tolerance	NOUN
ijtc-710	140	54	value	value	NOUN
ijtc-710	140	55	of	of	ADP
ijtc-710	140	56	≤	≤	NUM
ijtc-710	140	57	0.1	0.1	NUM
ijtc-710	140	58	or	or	CCONJ
ijtc-710	140	59	a	a	DET
ijtc-710	140	60	vif	vif	NOUN
ijtc-710	140	61	value	value	NOUN
ijtc-710	140	62	of	of	ADP
ijtc-710	140	63	≥	≥	NOUN
ijtc-710	140	64	10	10	NUM
ijtc-710	140	65	,	,	PUNCT
ijtc-710	140	66	which	which	PRON
ijtc-710	140	67	suggests	suggest	VERB
ijtc-710	140	68	that	that	SCONJ
ijtc-710	140	69	there	there	PRON
ijtc-710	140	70	is	be	VERB
ijtc-710	140	71	no	no	DET
ijtc-710	140	72	notable	notable	ADJ
ijtc-710	140	73	correlation	correlation	NOUN
ijtc-710	140	74	among	among	ADP
ijtc-710	140	75	the	the	DET
ijtc-710	140	76	independent	independent	ADJ
ijtc-710	140	77	variables	variable	NOUN
ijtc-710	140	78	.	.	PUNCT
ijtc-710	141	1	3	3	X
ijtc-710	141	2	.	.	X
ijtc-710	141	3	heteroscedasticity	heteroscedasticity	NOUN
ijtc-710	141	4	test	test	NOUN
ijtc-710	141	5	table	table	NOUN
ijtc-710	141	6	5	5	NUM
ijtc-710	141	7	.	.	PUNCT
ijtc-710	141	8	result	result	NOUN
ijtc-710	141	9	of	of	ADP
ijtc-710	141	10	heteroscedasticity	heteroscedasticity	NOUN
ijtc-710	141	11	test	test	NOUN
ijtc-710	141	12	using	use	VERB
ijtc-710	141	13	park	park	NOUN
ijtc-710	141	14	test	test	NOUN
ijtc-710	141	15	model	model	PROPN
ijtc-710	141	16	t	t	PROPN
ijtc-710	141	17	sig	sig	PROPN
ijtc-710	141	18	.	.	PROPN
ijtc-710	141	19	1	1	NUM
ijtc-710	141	20	(	(	PUNCT
ijtc-710	141	21	constant	constant	ADJ
ijtc-710	141	22	)	)	PUNCT
ijtc-710	141	23	-3.917	-3.917	NUM
ijtc-710	141	24	.000	.000	NUM
ijtc-710	142	1	z	z	X
ijtc-710	142	2	–	–	PUNCT
ijtc-710	142	3	score	score	NOUN
ijtc-710	142	4	-1.152	-1.152	NOUN
ijtc-710	142	5	.255	.255	NUM
ijtc-710	142	6	tc	tc	NUM
ijtc-710	142	7	-.308	-.308	PROPN
ijtc-710	142	8	.760	.760	NUM
ijtc-710	142	9	csri	csri	VERB
ijtc-710	142	10	1.397	1.397	NUM
ijtc-710	142	11	.169	.169	NUM
ijtc-710	142	12	a.	a.	NOUN
ijtc-710	142	13	dependent	dependent	ADJ
ijtc-710	142	14	variable	variable	NOUN
ijtc-710	142	15	:	:	PUNCT
ijtc-710	142	16	lnu2i	lnu2i	NUM
ijtc-710	142	17	source	source	NOUN
ijtc-710	142	18	:	:	PUNCT
ijtc-710	142	19	the	the	DET
ijtc-710	142	20	secondary	secondary	ADJ
ijtc-710	142	21	data	datum	NOUN
ijtc-710	142	22	processed	process	VERB
ijtc-710	142	23	using	use	VERB
ijtc-710	142	24	spss	spss	PROPN
ijtc-710	142	25	26	26	NUM
ijtc-710	142	26	(	(	PUNCT
ijtc-710	142	27	2022	2022	NUM
ijtc-710	142	28	)	)	PUNCT
ijtc-710	142	29	the	the	DET
ijtc-710	142	30	park	park	NOUN
ijtc-710	142	31	test	test	NOUN
ijtc-710	142	32	,	,	PUNCT
ijtc-710	142	33	which	which	PRON
ijtc-710	142	34	involved	involve	VERB
ijtc-710	142	35	regressing	regress	VERB
ijtc-710	142	36	the	the	DET
ijtc-710	142	37	logarithm	logarithm	NOUN
ijtc-710	142	38	of	of	ADP
ijtc-710	142	39	squared	square	VERB
ijtc-710	142	40	residuals	residual	NOUN
ijtc-710	142	41	agains	again	VERB
ijtc-710	142	42	the	the	DET
ijtc-710	142	43	independent	independent	ADJ
ijtc-710	142	44	variable	variable	NOUN
ijtc-710	142	45	,	,	PUNCT
ijtc-710	142	46	found	find	VERB
ijtc-710	142	47	that	that	SCONJ
ijtc-710	142	48	none	none	NOUN
ijtc-710	142	49	of	of	ADP
ijtc-710	142	50	the	the	DET
ijtc-710	142	51	independent	independent	ADJ
ijtc-710	142	52	variables	variable	NOUN
ijtc-710	142	53	had	have	VERB
ijtc-710	142	54	a	a	DET
ijtc-710	142	55	significant	significant	ADJ
ijtc-710	142	56	impact	impact	NOUN
ijtc-710	142	57	on	on	ADP
ijtc-710	142	58	the	the	DET
ijtc-710	142	59	dependent	dependent	ADJ
ijtc-710	142	60	variable	variable	NOUN
ijtc-710	142	61	,	,	PUNCT
ijtc-710	142	62	as	as	SCONJ
ijtc-710	142	63	shown	show	VERB
ijtc-710	142	64	by	by	ADP
ijtc-710	142	65	their	their	PRON
ijtc-710	142	66	significance	significance	NOUN
ijtc-710	142	67	values	value	NOUN
ijtc-710	142	68	being	be	AUX
ijtc-710	142	69	>	>	X
ijtc-710	142	70	0.050	0.050	NUM
ijtc-710	142	71	.	.	PUNCT
ijtc-710	143	1	hence	hence	ADV
ijtc-710	143	2	,	,	PUNCT
ijtc-710	143	3	it	it	PRON
ijtc-710	143	4	can	can	AUX
ijtc-710	143	5	be	be	AUX
ijtc-710	143	6	inferred	infer	VERB
ijtc-710	143	7	that	that	SCONJ
ijtc-710	143	8	heteroscedasticity	heteroscedasticity	NOUN
ijtc-710	143	9	is	be	AUX
ijtc-710	143	10	absent	absent	ADJ
ijtc-710	143	11	in	in	ADP
ijtc-710	143	12	the	the	DET
ijtc-710	143	13	regression	regression	NOUN
ijtc-710	143	14	model	model	NOUN
ijtc-710	143	15	since	since	SCONJ
ijtc-710	143	16	the	the	DET
ijtc-710	143	17	residuals	residual	NOUN
ijtc-710	143	18	have	have	VERB
ijtc-710	143	19	a	a	DET
ijtc-710	143	20	uniform	uniform	ADJ
ijtc-710	143	21	variance	variance	NOUN
ijtc-710	143	22	across	across	ADP
ijtc-710	143	23	all	all	DET
ijtc-710	143	24	observations	observation	NOUN
ijtc-710	143	25	.	.	PUNCT
ijtc-710	144	1	4	4	X
ijtc-710	144	2	.	.	X
ijtc-710	144	3	autocorrelation	autocorrelation	NOUN
ijtc-710	144	4	test	test	NOUN
ijtc-710	144	5	table	table	NOUN
ijtc-710	144	6	6	6	NUM
ijtc-710	144	7	.	.	PUNCT
ijtc-710	144	8	result	result	NOUN
ijtc-710	144	9	of	of	ADP
ijtc-710	144	10	autocorrelation	autocorrelation	NOUN
ijtc-710	144	11	test	test	NOUN
ijtc-710	144	12	using	use	VERB
ijtc-710	144	13	runs	run	NOUN
ijtc-710	144	14	test	test	VERB
ijtc-710	144	15	unstandardized	unstandardize	VERB
ijtc-710	144	16	residual	residual	ADJ
ijtc-710	144	17	asymp	asymp	NOUN
ijtc-710	144	18	.	.	PUNCT
ijtc-710	145	1	sig	sig	PROPN
ijtc-710	145	2	.	.	PUNCT
ijtc-710	146	1	(	(	PUNCT
ijtc-710	146	2	2	2	NUM
ijtc-710	146	3	-	-	PUNCT
ijtc-710	146	4	tailed	tailed	ADJ
ijtc-710	146	5	)	)	PUNCT
ijtc-710	146	6	.169	.169	NUM
ijtc-710	146	7	source	source	NOUN
ijtc-710	146	8	:	:	PUNCT
ijtc-710	146	9	the	the	DET
ijtc-710	146	10	secondary	secondary	ADJ
ijtc-710	146	11	data	datum	NOUN
ijtc-710	146	12	processed	process	VERB
ijtc-710	146	13	using	use	VERB
ijtc-710	146	14	spss	spss	PROPN
ijtc-710	146	15	26	26	NUM
ijtc-710	146	16	(	(	PUNCT
ijtc-710	146	17	2022	2022	NUM
ijtc-710	146	18	)	)	PUNCT
ijtc-710	146	19	based	base	VERB
ijtc-710	146	20	on	on	ADP
ijtc-710	146	21	the	the	DET
ijtc-710	146	22	outcomes	outcome	NOUN
ijtc-710	146	23	demonstrated	demonstrate	VERB
ijtc-710	146	24	in	in	ADP
ijtc-710	146	25	table	table	NOUN
ijtc-710	146	26	6	6	NUM
ijtc-710	146	27	,	,	PUNCT
ijtc-710	146	28	it	it	PRON
ijtc-710	146	29	can	can	AUX
ijtc-710	146	30	be	be	AUX
ijtc-710	146	31	inferred	infer	VERB
ijtc-710	146	32	that	that	SCONJ
ijtc-710	146	33	there	there	PRON
ijtc-710	146	34	is	be	VERB
ijtc-710	146	35	no	no	DET
ijtc-710	146	36	autocorrelation	autocorrelation	NOUN
ijtc-710	146	37	and	and	CCONJ
ijtc-710	146	38	the	the	DET
ijtc-710	146	39	residuals	residual	NOUN
ijtc-710	146	40	are	be	AUX
ijtc-710	146	41	distributed	distribute	VERB
ijtc-710	146	42	randomly	randomly	ADV
ijtc-710	146	43	.	.	PUNCT
ijtc-710	147	1	this	this	DET
ijtc-710	147	2	conclusion	conclusion	NOUN
ijtc-710	147	3	is	be	AUX
ijtc-710	147	4	drawn	draw	VERB
ijtc-710	147	5	based	base	VERB
ijtc-710	147	6	on	on	ADP
ijtc-710	147	7	the	the	DET
ijtc-710	147	8	fact	fact	NOUN
ijtc-710	147	9	that	that	SCONJ
ijtc-710	147	10	the	the	DET
ijtc-710	147	11	asymptotic	asymptotic	ADJ
ijtc-710	147	12	significance	significance	NOUN
ijtc-710	147	13	(	(	PUNCT
ijtc-710	147	14	two	two	NUM
ijtc-710	147	15	-	-	PUNCT
ijtc-710	147	16	tailed	tailed	ADJ
ijtc-710	147	17	)	)	PUNCT
ijtc-710	147	18	value	value	NOUN
ijtc-710	147	19	of	of	ADP
ijtc-710	147	20	0.169	0.169	NUM
ijtc-710	147	21	is	be	AUX
ijtc-710	147	22	higher	high	ADJ
ijtc-710	147	23	than	than	ADP
ijtc-710	147	24	the	the	DET
ijtc-710	147	25	significance	significance	NOUN
ijtc-710	147	26	level	level	NOUN
ijtc-710	147	27	of	of	ADP
ijtc-710	147	28	0.050	0.050	NUM
ijtc-710	147	29	.	.	PUNCT
ijtc-710	148	1	multiple	multiple	ADJ
ijtc-710	148	2	linear	linear	ADJ
ijtc-710	148	3	regression	regression	NOUN
ijtc-710	148	4	analysis	analysis	NOUN
ijtc-710	148	5	and	and	CCONJ
ijtc-710	148	6	hypothesis	hypothesis	NOUN
ijtc-710	148	7	testing	testing	NOUN
ijtc-710	148	8	table	table	NOUN
ijtc-710	148	9	7	7	NUM
ijtc-710	148	10	.	.	PUNCT
ijtc-710	148	11	result	result	NOUN
ijtc-710	148	12	of	of	ADP
ijtc-710	148	13	multiple	multiple	ADJ
ijtc-710	148	14	linear	linear	ADJ
ijtc-710	148	15	regression	regression	NOUN
ijtc-710	148	16	analysis	analysis	NOUN
ijtc-710	148	17	and	and	CCONJ
ijtc-710	148	18	individual	individual	ADJ
ijtc-710	148	19	significance	significance	NOUN
ijtc-710	148	20	testing	test	VERB
ijtc-710	148	21	unstandardized	unstandardized	ADJ
ijtc-710	148	22	coefficients	coefficient	NOUN
ijtc-710	148	23	standardized	standardize	VERB
ijtc-710	148	24	coefficients	coefficient	NOUN
ijtc-710	148	25	model	model	NOUN
ijtc-710	148	26	b	b	NOUN
ijtc-710	148	27	std	std	PROPN
ijtc-710	148	28	.	.	NOUN
ijtc-710	148	29	error	error	NOUN
ijtc-710	148	30	beta	beta	PROPN
ijtc-710	148	31	t	t	PROPN
ijtc-710	148	32	sig	sig	NOUN
ijtc-710	148	33	.	.	PROPN
ijtc-710	148	34	1	1	NUM
ijtc-710	148	35	(	(	PUNCT
ijtc-710	148	36	constant	constant	ADJ
ijtc-710	148	37	)	)	PUNCT
ijtc-710	148	38	.418	.418	NUM
ijtc-710	148	39	.087	.087	NUM
ijtc-710	149	1	4.826	4.826	NUM
ijtc-710	149	2	.000	.000	NUM
ijtc-710	149	3	z	z	X
ijtc-710	149	4	–	–	PUNCT
ijtc-710	149	5	score	score	NOUN
ijtc-710	149	6	-.019	-.019	PROPN
ijtc-710	149	7	.007	.007	NUM
ijtc-710	149	8	-.651	-.651	ADJ
ijtc-710	149	9	-2.843	-2.843	X
ijtc-710	149	10	.006	.006	NUM
ijtc-710	149	11	tc	tc	NUM
ijtc-710	149	12	-.226	-.226	NOUN
ijtc-710	149	13	.115	.115	NUM
ijtc-710	150	1	-.465	-.465	PROPN
ijtc-710	150	2	-1.968	-1.968	PUNCT
ijtc-710	150	3	.055	.055	NUM
ijtc-710	150	4	csri	csri	PROPN
ijtc-710	150	5	.130	.130	NUM
ijtc-710	150	6	.088	.088	NUM
ijtc-710	150	7	.198	.198	NUM
ijtc-710	150	8	1.470	1.470	NUM
ijtc-710	151	1	.148	.148	NUM
ijtc-710	151	2	a.	a.	NOUN
ijtc-710	151	3	dependent	dependent	ADJ
ijtc-710	151	4	variable	variable	NOUN
ijtc-710	151	5	:	:	PUNCT
ijtc-710	151	6	etr	etr	PROPN
ijtc-710	151	7	source	source	NOUN
ijtc-710	151	8	:	:	PUNCT
ijtc-710	151	9	the	the	DET
ijtc-710	151	10	secondary	secondary	ADJ
ijtc-710	151	11	data	datum	NOUN
ijtc-710	151	12	processed	process	VERB
ijtc-710	151	13	using	use	VERB
ijtc-710	151	14	spss	spss	PROPN
ijtc-710	151	15	26	26	NUM
ijtc-710	151	16	(	(	PUNCT
ijtc-710	151	17	2022	2022	NUM
ijtc-710	151	18	)	)	PUNCT
ijtc-710	151	19	according	accord	VERB
ijtc-710	151	20	to	to	ADP
ijtc-710	151	21	table	table	NOUN
ijtc-710	151	22	6	6	NUM
ijtc-710	151	23	,	,	PUNCT
ijtc-710	151	24	the	the	DET
ijtc-710	151	25	regression	regression	NOUN
ijtc-710	151	26	equation	equation	NOUN
ijtc-710	151	27	can	can	AUX
ijtc-710	151	28	be	be	AUX
ijtc-710	151	29	expressed	express	VERB
ijtc-710	151	30	as	as	ADP
ijtc-710	151	31	:	:	PUNCT
ijtc-710	151	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-710	151	33	uncovering	uncovering	ADJ
ijtc-710	151	34	tax	tax	NOUN
ijtc-710	151	35	avoidance	avoidance	NOUN
ijtc-710	151	36	drivers	driver	NOUN
ijtc-710	151	37	in	in	ADP
ijtc-710	151	38	idx	idx	ADJ
ijtc-710	151	39	mining	mining	NOUN
ijtc-710	151	40	firms	firm	NOUN
ijtc-710	151	41	2019	2019	NUM
ijtc-710	151	42	-	-	SYM
ijtc-710	151	43	2021	2021	NUM
ijtc-710	151	44	:	:	PUNCT
ijtc-710	151	45	financial	financial	ADJ
ijtc-710	151	46	distress	distress	NOUN
ijtc-710	151	47	,	,	PUNCT
ijtc-710	151	48	thin	thin	ADJ
ijtc-710	151	49	capitalization	capitalization	NOUN
ijtc-710	151	50	,	,	PUNCT
ijtc-710	151	51	and	and	CCONJ
ijtc-710	151	52	csr	csr	NOUN
ijtc-710	151	53	disclosure	disclosure	NOUN
ijtc-710	151	54	effects	effect	NOUN
ijtc-710	151	55	tandayu	tandayu	VERB
ijtc-710	151	56	,	,	PUNCT
ijtc-710	151	57	kalangi	kalangi	PROPN
ijtc-710	151	58	and	and	CCONJ
ijtc-710	151	59	tangkuman	tangkuman	NOUN
ijtc-710	151	60	229	229	NUM
ijtc-710	152	1	|	|	ADV
ijtc-710	152	2	ilomata	ilomata	PROPN
ijtc-710	152	3	international	international	ADJ
ijtc-710	152	4	journal	journal	NOUN
ijtc-710	152	5	of	of	ADP
ijtc-710	152	6	tax	tax	PROPN
ijtc-710	152	7	&	&	CCONJ
ijtc-710	152	8	accounting	accounting	PROPN
ijtc-710	152	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	152	10	etr	etr	PROPN
ijtc-710	152	11	=	=	PUNCT
ijtc-710	152	12	0.418	0.418	NUM
ijtc-710	152	13	–	–	PUNCT
ijtc-710	152	14	0.019	0.019	NUM
ijtc-710	152	15	z	z	X
ijtc-710	152	16	-	-	PUNCT
ijtc-710	152	17	score	score	NOUN
ijtc-710	152	18	–	–	PUNCT
ijtc-710	152	19	0.226	0.226	NUM
ijtc-710	152	20	tc	tc	NOUN
ijtc-710	153	1	+	+	NOUN
ijtc-710	153	2	0.130	0.130	NUM
ijtc-710	153	3	csri	csri	VERB
ijtc-710	153	4	the	the	DET
ijtc-710	153	5	equation	equation	NOUN
ijtc-710	153	6	of	of	ADP
ijtc-710	153	7	regression	regression	NOUN
ijtc-710	153	8	and	and	CCONJ
ijtc-710	153	9	the	the	DET
ijtc-710	153	10	outcomes	outcome	NOUN
ijtc-710	153	11	of	of	ADP
ijtc-710	153	12	the	the	DET
ijtc-710	153	13	significance	significance	NOUN
ijtc-710	153	14	test	test	NOUN
ijtc-710	153	15	for	for	ADP
ijtc-710	153	16	individual	individual	ADJ
ijtc-710	153	17	parameters	parameter	NOUN
ijtc-710	153	18	may	may	AUX
ijtc-710	153	19	be	be	AUX
ijtc-710	153	20	explicated	explicate	VERB
ijtc-710	153	21	in	in	ADP
ijtc-710	153	22	the	the	DET
ijtc-710	153	23	following	following	ADJ
ijtc-710	153	24	manner	manner	NOUN
ijtc-710	153	25	.	.	PUNCT
ijtc-710	154	1	1	1	X
ijtc-710	154	2	.	.	PUNCT
ijtc-710	155	1	the	the	DET
ijtc-710	155	2	constant	constant	NOUN
ijtc-710	155	3	of	of	ADP
ijtc-710	155	4	0.418	0.418	NUM
ijtc-710	155	5	can	can	AUX
ijtc-710	155	6	be	be	AUX
ijtc-710	155	7	interpreted	interpret	VERB
ijtc-710	155	8	as	as	ADP
ijtc-710	155	9	the	the	DET
ijtc-710	155	10	baseline	baseline	ADJ
ijtc-710	155	11	level	level	NOUN
ijtc-710	155	12	of	of	ADP
ijtc-710	155	13	tax	tax	NOUN
ijtc-710	155	14	avoidance	avoidance	NOUN
ijtc-710	155	15	(	(	PUNCT
ijtc-710	155	16	etr	etr	PROPN
ijtc-710	155	17	)	)	PUNCT
ijtc-710	155	18	if	if	SCONJ
ijtc-710	155	19	financial	financial	ADJ
ijtc-710	155	20	distress	distress	NOUN
ijtc-710	155	21	,	,	PUNCT
ijtc-710	155	22	thin	thin	ADJ
ijtc-710	155	23	capitalization	capitalization	NOUN
ijtc-710	155	24	,	,	PUNCT
ijtc-710	155	25	and	and	CCONJ
ijtc-710	155	26	corporate	corporate	ADJ
ijtc-710	155	27	social	social	ADJ
ijtc-710	155	28	responsibility	responsibility	NOUN
ijtc-710	155	29	disclosure	disclosure	NOUN
ijtc-710	155	30	do	do	AUX
ijtc-710	155	31	not	not	PART
ijtc-710	155	32	have	have	VERB
ijtc-710	155	33	any	any	DET
ijtc-710	155	34	impact	impact	NOUN
ijtc-710	155	35	.	.	PUNCT
ijtc-710	156	1	2	2	X
ijtc-710	156	2	.	.	X
ijtc-710	156	3	the	the	DET
ijtc-710	156	4	z	z	NOUN
ijtc-710	156	5	-	-	PUNCT
ijtc-710	156	6	score	score	NOUN
ijtc-710	156	7	’s	’s	PART
ijtc-710	156	8	t	t	PROPN
ijtc-710	156	9	-	-	PUNCT
ijtc-710	156	10	statistic	statistic	NOUN
ijtc-710	156	11	value	value	NOUN
ijtc-710	156	12	of	of	ADP
ijtc-710	156	13	2.843	2.843	NUM
ijtc-710	156	14	is	be	AUX
ijtc-710	156	15	greater	great	ADJ
ijtc-710	156	16	than	than	ADP
ijtc-710	156	17	the	the	DET
ijtc-710	156	18	t	t	NOUN
ijtc-710	156	19	-	-	PUNCT
ijtc-710	156	20	table	table	NOUN
ijtc-710	156	21	value	value	NOUN
ijtc-710	156	22	of	of	ADP
ijtc-710	156	23	2.00856	2.00856	NUM
ijtc-710	156	24	,	,	PUNCT
ijtc-710	156	25	and	and	CCONJ
ijtc-710	156	26	its	its	PRON
ijtc-710	156	27	significance	significance	NOUN
ijtc-710	156	28	value	value	NOUN
ijtc-710	156	29	of	of	ADP
ijtc-710	156	30	0.006	0.006	NUM
ijtc-710	156	31	is	be	AUX
ijtc-710	156	32	less	less	ADJ
ijtc-710	156	33	than	than	ADP
ijtc-710	156	34	0.050	0.050	NUM
ijtc-710	156	35	,	,	PUNCT
ijtc-710	156	36	signifying	signify	VERB
ijtc-710	156	37	that	that	SCONJ
ijtc-710	156	38	financial	financial	ADJ
ijtc-710	156	39	distress	distress	NOUN
ijtc-710	156	40	has	have	VERB
ijtc-710	156	41	a	a	DET
ijtc-710	156	42	significant	significant	ADJ
ijtc-710	156	43	impact	impact	NOUN
ijtc-710	156	44	on	on	ADP
ijtc-710	156	45	tax	tax	NOUN
ijtc-710	156	46	avoidance	avoidance	NOUN
ijtc-710	156	47	.	.	PUNCT
ijtc-710	157	1	the	the	DET
ijtc-710	157	2	negative	negative	ADJ
ijtc-710	157	3	coefficient	coefficient	NOUN
ijtc-710	157	4	of	of	ADP
ijtc-710	157	5	–	–	PUNCT
ijtc-710	157	6	0.019	0.019	NUM
ijtc-710	157	7	for	for	ADP
ijtc-710	157	8	the	the	DET
ijtc-710	157	9	z	z	NOUN
ijtc-710	157	10	-	-	PUNCT
ijtc-710	157	11	score	score	NOUN
ijtc-710	157	12	suggests	suggest	VERB
ijtc-710	157	13	that	that	SCONJ
ijtc-710	157	14	as	as	SCONJ
ijtc-710	157	15	the	the	DET
ijtc-710	157	16	z	z	NOUN
ijtc-710	157	17	-	-	PUNCT
ijtc-710	157	18	score	score	NOUN
ijtc-710	157	19	value	value	NOUN
ijtc-710	157	20	declines	decline	VERB
ijtc-710	157	21	,	,	PUNCT
ijtc-710	157	22	the	the	DET
ijtc-710	157	23	etr	etr	PROPN
ijtc-710	157	24	value	value	NOUN
ijtc-710	157	25	increases	increase	NOUN
ijtc-710	157	26	,	,	PUNCT
ijtc-710	157	27	and	and	CCONJ
ijtc-710	157	28	vice	vice	ADV
ijtc-710	157	29	versa	versa	ADV
ijtc-710	157	30	.	.	PUNCT
ijtc-710	158	1	a	a	DET
ijtc-710	158	2	lower	low	ADJ
ijtc-710	158	3	z	z	NOUN
ijtc-710	158	4	-	-	PUNCT
ijtc-710	158	5	score	score	NOUN
ijtc-710	158	6	value	value	NOUN
ijtc-710	158	7	implies	imply	VERB
ijtc-710	158	8	a	a	DET
ijtc-710	158	9	higher	high	ADJ
ijtc-710	158	10	likelihood	likelihood	NOUN
ijtc-710	158	11	of	of	ADP
ijtc-710	158	12	the	the	DET
ijtc-710	158	13	company	company	NOUN
ijtc-710	158	14	is	be	AUX
ijtc-710	158	15	in	in	ADP
ijtc-710	158	16	avoiding	avoid	VERB
ijtc-710	158	17	taxes	taxis	NOUN
ijtc-710	158	18	.	.	PUNCT
ijtc-710	159	1	the	the	DET
ijtc-710	159	2	regression	regression	NOUN
ijtc-710	159	3	analysis	analysis	NOUN
ijtc-710	159	4	reveals	reveal	VERB
ijtc-710	159	5	that	that	SCONJ
ijtc-710	159	6	when	when	SCONJ
ijtc-710	159	7	the	the	DET
ijtc-710	159	8	z	z	NOUN
ijtc-710	159	9	-	-	PUNCT
ijtc-710	159	10	score	score	NOUN
ijtc-710	159	11	decreases	decrease	NOUN
ijtc-710	159	12	(	(	PUNCT
ijtc-710	159	13	indicating	indicate	VERB
ijtc-710	159	14	higher	high	ADJ
ijtc-710	159	15	financial	financial	ADJ
ijtc-710	159	16	distress	distress	NOUN
ijtc-710	159	17	)	)	PUNCT
ijtc-710	159	18	,	,	PUNCT
ijtc-710	159	19	the	the	DET
ijtc-710	159	20	etr	etr	PROPN
ijtc-710	159	21	increases	increase	VERB
ijtc-710	159	22	(	(	PUNCT
ijtc-710	159	23	indicating	indicate	VERB
ijtc-710	159	24	less	less	ADJ
ijtc-710	159	25	tax	tax	NOUN
ijtc-710	159	26	avoidance	avoidance	NOUN
ijtc-710	159	27	by	by	ADP
ijtc-710	159	28	the	the	DET
ijtc-710	159	29	company	company	NOUN
ijtc-710	159	30	)	)	PUNCT
ijtc-710	159	31	.	.	PUNCT
ijtc-710	160	1	therefore	therefore	ADV
ijtc-710	160	2	,	,	PUNCT
ijtc-710	160	3	it	it	PRON
ijtc-710	160	4	can	can	AUX
ijtc-710	160	5	be	be	AUX
ijtc-710	160	6	concluded	conclude	VERB
ijtc-710	160	7	that	that	SCONJ
ijtc-710	160	8	financial	financial	ADJ
ijtc-710	160	9	distress	distress	NOUN
ijtc-710	160	10	has	have	VERB
ijtc-710	160	11	a	a	DET
ijtc-710	160	12	negative	negative	ADJ
ijtc-710	160	13	and	and	CCONJ
ijtc-710	160	14	significant	significant	ADJ
ijtc-710	160	15	effect	effect	NOUN
ijtc-710	160	16	on	on	ADP
ijtc-710	160	17	tax	tax	NOUN
ijtc-710	160	18	avoidance	avoidance	NOUN
ijtc-710	160	19	.	.	PUNCT
ijtc-710	161	1	3	3	X
ijtc-710	161	2	.	.	X
ijtc-710	161	3	thin	thin	ADJ
ijtc-710	161	4	capitalization	capitalization	NOUN
ijtc-710	161	5	has	have	VERB
ijtc-710	161	6	a	a	DET
ijtc-710	161	7	limited	limited	ADJ
ijtc-710	161	8	impact	impact	NOUN
ijtc-710	161	9	on	on	ADP
ijtc-710	161	10	tax	tax	NOUN
ijtc-710	161	11	avoidance	avoidance	NOUN
ijtc-710	161	12	,	,	PUNCT
ijtc-710	161	13	as	as	SCONJ
ijtc-710	161	14	indicated	indicate	VERB
ijtc-710	161	15	by	by	ADP
ijtc-710	161	16	a	a	DET
ijtc-710	161	17	t	t	NOUN
ijtc-710	161	18	-	-	PUNCT
ijtc-710	161	19	statistic	statistic	NOUN
ijtc-710	161	20	value	value	NOUN
ijtc-710	161	21	of	of	ADP
ijtc-710	161	22	1.968	1.968	NUM
ijtc-710	161	23	,	,	PUNCT
ijtc-710	161	24	which	which	PRON
ijtc-710	161	25	is	be	AUX
ijtc-710	161	26	lower	low	ADJ
ijtc-710	161	27	than	than	ADP
ijtc-710	161	28	the	the	DET
ijtc-710	161	29	critical	critical	ADJ
ijtc-710	161	30	t	t	NOUN
ijtc-710	161	31	-	-	PUNCT
ijtc-710	161	32	value	value	NOUN
ijtc-710	161	33	of	of	ADP
ijtc-710	161	34	2.00856	2.00856	NUM
ijtc-710	161	35	,	,	PUNCT
ijtc-710	161	36	and	and	CCONJ
ijtc-710	161	37	significance	significance	NOUN
ijtc-710	161	38	level	level	NOUN
ijtc-710	161	39	of	of	ADP
ijtc-710	161	40	0.055	0.055	NUM
ijtc-710	161	41	,	,	PUNCT
ijtc-710	161	42	which	which	PRON
ijtc-710	161	43	is	be	AUX
ijtc-710	161	44	slightly	slightly	ADV
ijtc-710	161	45	above	above	ADP
ijtc-710	161	46	the	the	DET
ijtc-710	161	47	customary	customary	ADJ
ijtc-710	161	48	threshold	threshold	NOUN
ijtc-710	161	49	of	of	ADP
ijtc-710	161	50	0.050	0.050	NUM
ijtc-710	161	51	.	.	PUNCT
ijtc-710	162	1	the	the	DET
ijtc-710	162	2	negative	negative	ADJ
ijtc-710	162	3	coefficient	coefficient	NOUN
ijtc-710	162	4	of	of	ADP
ijtc-710	162	5	–	–	PUNCT
ijtc-710	162	6	0.226	0.226	PRON
ijtc-710	162	7	suggests	suggest	VERB
ijtc-710	162	8	that	that	SCONJ
ijtc-710	162	9	the	the	DET
ijtc-710	162	10	etr	etr	PROPN
ijtc-710	162	11	decreases	decrease	VERB
ijtc-710	162	12	as	as	ADP
ijtc-710	162	13	the	the	DET
ijtc-710	162	14	mad	mad	ADJ
ijtc-710	162	15	ratio	ratio	NOUN
ijtc-710	162	16	,	,	PUNCT
ijtc-710	162	17	a	a	DET
ijtc-710	162	18	measure	measure	NOUN
ijtc-710	162	19	of	of	ADP
ijtc-710	162	20	a	a	DET
ijtc-710	162	21	company	company	NOUN
ijtc-710	162	22	’s	’s	PART
ijtc-710	162	23	reliance	reliance	NOUN
ijtc-710	162	24	on	on	ADP
ijtc-710	162	25	debt	debt	NOUN
ijtc-710	162	26	financing	financing	NOUN
ijtc-710	162	27	increases	increase	NOUN
ijtc-710	162	28	,	,	PUNCT
ijtc-710	162	29	and	and	CCONJ
ijtc-710	162	30	vice	vice	ADV
ijtc-710	162	31	versa	versa	ADV
ijtc-710	162	32	.	.	PUNCT
ijtc-710	163	1	consequently	consequently	ADV
ijtc-710	163	2	,	,	PUNCT
ijtc-710	163	3	companies	company	NOUN
ijtc-710	163	4	with	with	ADP
ijtc-710	163	5	higher	high	ADJ
ijtc-710	163	6	mad	mad	ADJ
ijtc-710	163	7	ratios	ratio	NOUN
ijtc-710	163	8	tend	tend	VERB
ijtc-710	163	9	to	to	PART
ijtc-710	163	10	exhibit	exhibit	VERB
ijtc-710	163	11	more	more	ADV
ijtc-710	163	12	aggressive	aggressive	ADJ
ijtc-710	163	13	tax	tax	NOUN
ijtc-710	163	14	avoidance	avoidance	NOUN
ijtc-710	163	15	behavior	behavior	NOUN
ijtc-710	163	16	,	,	PUNCT
ijtc-710	163	17	reflected	reflect	VERB
ijtc-710	163	18	in	in	ADP
ijtc-710	163	19	lower	low	ADJ
ijtc-710	163	20	etr	etr	PROPN
ijtc-710	163	21	values	value	NOUN
ijtc-710	163	22	.	.	PUNCT
ijtc-710	164	1	in	in	ADP
ijtc-710	164	2	other	other	ADJ
ijtc-710	164	3	words	word	NOUN
ijtc-710	164	4	,	,	PUNCT
ijtc-710	164	5	higher	high	ADJ
ijtc-710	164	6	debt	debt	NOUN
ijtc-710	164	7	burdens	burden	NOUN
ijtc-710	164	8	create	create	VERB
ijtc-710	164	9	greater	great	ADJ
ijtc-710	164	10	incentives	incentive	NOUN
ijtc-710	164	11	to	to	PART
ijtc-710	164	12	reduce	reduce	VERB
ijtc-710	164	13	the	the	DET
ijtc-710	164	14	tax	tax	NOUN
ijtc-710	164	15	burden	burden	NOUN
ijtc-710	164	16	.	.	PUNCT
ijtc-710	165	1	thus	thus	ADV
ijtc-710	165	2	,	,	PUNCT
ijtc-710	165	3	it	it	PRON
ijtc-710	165	4	can	can	AUX
ijtc-710	165	5	be	be	AUX
ijtc-710	165	6	inferred	infer	VERB
ijtc-710	165	7	that	that	SCONJ
ijtc-710	165	8	thin	thin	ADJ
ijtc-710	165	9	capitalization	capitalization	NOUN
ijtc-710	165	10	has	have	VERB
ijtc-710	165	11	an	an	DET
ijtc-710	165	12	insignificant	insignificant	ADJ
ijtc-710	165	13	positive	positive	ADJ
ijtc-710	165	14	impact	impact	NOUN
ijtc-710	165	15	on	on	ADP
ijtc-710	165	16	tax	tax	NOUN
ijtc-710	165	17	avoidance	avoidance	NOUN
ijtc-710	165	18	.	.	PUNCT
ijtc-710	166	1	4	4	X
ijtc-710	166	2	.	.	X
ijtc-710	166	3	corporate	corporate	ADJ
ijtc-710	166	4	social	social	ADJ
ijtc-710	166	5	responsibility	responsibility	NOUN
ijtc-710	166	6	disclosure	disclosure	NOUN
ijtc-710	166	7	does	do	AUX
ijtc-710	166	8	not	not	PART
ijtc-710	166	9	have	have	VERB
ijtc-710	166	10	a	a	DET
ijtc-710	166	11	significant	significant	ADJ
ijtc-710	166	12	impact	impact	NOUN
ijtc-710	166	13	on	on	ADP
ijtc-710	166	14	tax	tax	NOUN
ijtc-710	166	15	avoidance	avoidance	NOUN
ijtc-710	166	16	,	,	PUNCT
ijtc-710	166	17	as	as	SCONJ
ijtc-710	166	18	evidenced	evidence	VERB
ijtc-710	166	19	by	by	ADP
ijtc-710	166	20	the	the	DET
ijtc-710	166	21	t	t	PROPN
ijtc-710	166	22	-	-	PUNCT
ijtc-710	166	23	statistic	statistic	NOUN
ijtc-710	166	24	value	value	NOUN
ijtc-710	166	25	of	of	ADP
ijtc-710	166	26	1.470	1.470	NUM
ijtc-710	166	27	,	,	PUNCT
ijtc-710	166	28	which	which	PRON
ijtc-710	166	29	is	be	AUX
ijtc-710	166	30	lower	low	ADJ
ijtc-710	166	31	than	than	ADP
ijtc-710	166	32	the	the	DET
ijtc-710	166	33	critical	critical	ADJ
ijtc-710	166	34	t	t	NOUN
ijtc-710	166	35	-	-	PUNCT
ijtc-710	166	36	value	value	NOUN
ijtc-710	166	37	of	of	ADP
ijtc-710	166	38	2.00856	2.00856	NUM
ijtc-710	166	39	,	,	PUNCT
ijtc-710	166	40	and	and	CCONJ
ijtc-710	166	41	a	a	DET
ijtc-710	166	42	significance	significance	NOUN
ijtc-710	166	43	level	level	NOUN
ijtc-710	166	44	of	of	ADP
ijtc-710	166	45	0.148	0.148	NUM
ijtc-710	166	46	,	,	PUNCT
ijtc-710	166	47	which	which	PRON
ijtc-710	166	48	exceeds	exceed	VERB
ijtc-710	166	49	the	the	DET
ijtc-710	166	50	customary	customary	ADJ
ijtc-710	166	51	threshold	threshold	NOUN
ijtc-710	166	52	of	of	ADP
ijtc-710	166	53	0.050	0.050	NUM
ijtc-710	166	54	.	.	PUNCT
ijtc-710	167	1	the	the	DET
ijtc-710	167	2	positive	positive	ADJ
ijtc-710	167	3	coefficient	coefficient	NOUN
ijtc-710	167	4	of	of	ADP
ijtc-710	167	5	.	.	PROPN
ijtc-710	167	6	0.130	0.130	PROPN
ijtc-710	167	7	implies	imply	VERB
ijtc-710	167	8	that	that	SCONJ
ijtc-710	167	9	increasing	increase	VERB
ijtc-710	167	10	csri	csri	PROPN
ijtc-710	167	11	leads	lead	VERB
ijtc-710	167	12	to	to	ADP
ijtc-710	167	13	higher	high	ADJ
ijtc-710	167	14	etr	etr	PROPN
ijtc-710	167	15	,	,	PUNCT
ijtc-710	167	16	indicating	indicate	VERB
ijtc-710	167	17	less	less	ADJ
ijtc-710	167	18	tax	tax	NOUN
ijtc-710	167	19	avoidance	avoidance	NOUN
ijtc-710	167	20	.	.	PUNCT
ijtc-710	168	1	higher	high	ADJ
ijtc-710	168	2	csri	csri	PROPN
ijtc-710	168	3	values	value	NOUN
ijtc-710	168	4	correspond	correspond	VERB
ijtc-710	168	5	to	to	ADP
ijtc-710	168	6	greater	great	ADJ
ijtc-710	168	7	disclosure	disclosure	NOUN
ijtc-710	168	8	of	of	ADP
ijtc-710	168	9	social	social	ADJ
ijtc-710	168	10	responsibility	responsibility	NOUN
ijtc-710	168	11	,	,	PUNCT
ijtc-710	168	12	while	while	SCONJ
ijtc-710	168	13	higher	high	ADJ
ijtc-710	168	14	etr	etr	PROPN
ijtc-710	168	15	values	value	NOUN
ijtc-710	168	16	suggest	suggest	VERB
ijtc-710	168	17	lower	low	ADJ
ijtc-710	168	18	likelihood	likelihood	NOUN
ijtc-710	168	19	of	of	ADP
ijtc-710	168	20	tax	tax	NOUN
ijtc-710	168	21	avoidance	avoidance	NOUN
ijtc-710	168	22	.	.	PUNCT
ijtc-710	169	1	as	as	ADP
ijtc-710	169	2	such	such	ADJ
ijtc-710	169	3	,	,	PUNCT
ijtc-710	169	4	it	it	PRON
ijtc-710	169	5	can	can	AUX
ijtc-710	169	6	be	be	AUX
ijtc-710	169	7	deduced	deduce	VERB
ijtc-710	169	8	that	that	SCONJ
ijtc-710	169	9	corporate	corporate	ADJ
ijtc-710	169	10	social	social	ADJ
ijtc-710	169	11	responsibility	responsibility	NOUN
ijtc-710	169	12	has	have	VERB
ijtc-710	169	13	a	a	DET
ijtc-710	169	14	negative	negative	ADJ
ijtc-710	169	15	influence	influence	NOUN
ijtc-710	169	16	on	on	ADP
ijtc-710	169	17	tax	tax	NOUN
ijtc-710	169	18	avoidance	avoidance	NOUN
ijtc-710	169	19	;	;	PUNCT
ijtc-710	169	20	however	however	ADV
ijtc-710	169	21	,	,	PUNCT
ijtc-710	169	22	this	this	DET
ijtc-710	169	23	effect	effect	NOUN
ijtc-710	169	24	fails	fail	VERB
ijtc-710	169	25	to	to	PART
ijtc-710	169	26	attain	attain	VERB
ijtc-710	169	27	statistical	statistical	ADJ
ijtc-710	169	28	significance	significance	NOUN
ijtc-710	169	29	.	.	PUNCT
ijtc-710	170	1	coefficient	coefficient	NOUN
ijtc-710	170	2	of	of	ADP
ijtc-710	170	3	determination	determination	NOUN
ijtc-710	170	4	test	test	NOUN
ijtc-710	170	5	(	(	PUNCT
ijtc-710	170	6	r2	r2	NOUN
ijtc-710	170	7	)	)	PUNCT
ijtc-710	170	8	table	table	NOUN
ijtc-710	170	9	8	8	NUM
ijtc-710	170	10	.	.	PUNCT
ijtc-710	170	11	result	result	NOUN
ijtc-710	170	12	of	of	ADP
ijtc-710	170	13	coefficient	coefficient	NOUN
ijtc-710	170	14	of	of	ADP
ijtc-710	170	15	determination	determination	NOUN
ijtc-710	170	16	test	test	NOUN
ijtc-710	170	17	(	(	PUNCT
ijtc-710	170	18	r2	r2	PROPN
ijtc-710	170	19	)	)	PUNCT
ijtc-710	170	20	model	model	NOUN
ijtc-710	170	21	r	r	NOUN
ijtc-710	170	22	r	r	NOUN
ijtc-710	170	23	square	square	ADJ
ijtc-710	170	24	adjusted	adjust	VERB
ijtc-710	170	25	r	r	NOUN
ijtc-710	170	26	square	square	ADJ
ijtc-710	170	27	std	std	NOUN
ijtc-710	170	28	.	.	PUNCT
ijtc-710	171	1	error	error	NOUN
ijtc-710	171	2	of	of	ADP
ijtc-710	171	3	the	the	DET
ijtc-710	171	4	estimate	estimate	NOUN
ijtc-710	171	5	1	1	NUM
ijtc-710	171	6	.456a	.456a	PROPN
ijtc-710	171	7	.207	.207	NUM
ijtc-710	171	8	.160	.160	NUM
ijtc-710	171	9	.1094618	.1094618	PROPN
ijtc-710	171	10	a.	a.	NOUN
ijtc-710	171	11	predictors	predictor	NOUN
ijtc-710	171	12	:	:	PUNCT
ijtc-710	171	13	(	(	PUNCT
ijtc-710	171	14	constant	constant	ADJ
ijtc-710	171	15	)	)	PUNCT
ijtc-710	171	16	,	,	PUNCT
ijtc-710	171	17	csri	csri	VERB
ijtc-710	171	18	,	,	PUNCT
ijtc-710	171	19	z	z	NOUN
ijtc-710	171	20	–	–	PUNCT
ijtc-710	171	21	score	score	NOUN
ijtc-710	171	22	,	,	PUNCT
ijtc-710	171	23	tc	tc	PROPN
ijtc-710	171	24	b.	b.	PROPN
ijtc-710	171	25	dependent	dependent	ADJ
ijtc-710	171	26	variable	variable	NOUN
ijtc-710	171	27	:	:	PUNCT
ijtc-710	172	1	etr	etr	PROPN
ijtc-710	172	2	source	source	NOUN
ijtc-710	172	3	:	:	PUNCT
ijtc-710	172	4	the	the	DET
ijtc-710	172	5	secondary	secondary	ADJ
ijtc-710	172	6	data	datum	NOUN
ijtc-710	172	7	processed	process	VERB
ijtc-710	172	8	using	use	VERB
ijtc-710	172	9	spss	spss	PROPN
ijtc-710	172	10	26	26	NUM
ijtc-710	172	11	(	(	PUNCT
ijtc-710	172	12	2022	2022	NUM
ijtc-710	172	13	)	)	PUNCT
ijtc-710	172	14	table	table	NOUN
ijtc-710	172	15	8	8	NUM
ijtc-710	172	16	shows	show	VERB
ijtc-710	172	17	that	that	SCONJ
ijtc-710	172	18	the	the	DET
ijtc-710	172	19	adjusted	adjusted	ADJ
ijtc-710	172	20	r	r	NOUN
ijtc-710	172	21	–	–	PUNCT
ijtc-710	172	22	square	square	ADJ
ijtc-710	172	23	value	value	NOUN
ijtc-710	172	24	reveals	reveal	VERB
ijtc-710	172	25	financial	financial	ADJ
ijtc-710	172	26	distress	distress	NOUN
ijtc-710	172	27	,	,	PUNCT
ijtc-710	172	28	thin	thin	ADJ
ijtc-710	172	29	capitalization	capitalization	NOUN
ijtc-710	172	30	,	,	PUNCT
ijtc-710	172	31	and	and	CCONJ
ijtc-710	172	32	corporate	corporate	ADJ
ijtc-710	172	33	social	social	ADJ
ijtc-710	172	34	responsibility	responsibility	NOUN
ijtc-710	172	35	disclosure	disclosure	NOUN
ijtc-710	172	36	have	have	VERB
ijtc-710	172	37	a	a	DET
ijtc-710	172	38	joint	joint	ADJ
ijtc-710	172	39	effect	effect	NOUN
ijtc-710	172	40	of	of	ADP
ijtc-710	172	41	explaining	explain	VERB
ijtc-710	172	42	roughly	roughly	ADV
ijtc-710	172	43	16	16	NUM
ijtc-710	172	44	%	%	NOUN
ijtc-710	172	45	of	of	ADP
ijtc-710	172	46	the	the	DET
ijtc-710	172	47	variation	variation	NOUN
ijtc-710	172	48	observed	observe	VERB
ijtc-710	172	49	in	in	ADP
ijtc-710	172	50	tax	tax	NOUN
ijtc-710	172	51	avoidance	avoidance	NOUN
ijtc-710	172	52	data	datum	NOUN
ijtc-710	172	53	.	.	PUNCT
ijtc-710	173	1	the	the	DET
ijtc-710	173	2	remaining	remain	VERB
ijtc-710	173	3	84	84	NUM
ijtc-710	173	4	%	%	NOUN
ijtc-710	173	5	of	of	ADP
ijtc-710	173	6	the	the	DET
ijtc-710	173	7	variation	variation	NOUN
ijtc-710	173	8	in	in	ADP
ijtc-710	173	9	tax	tax	NOUN
ijtc-710	173	10	avoidance	avoidance	NOUN
ijtc-710	173	11	data	data	VERB
ijtc-710	173	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-710	173	13	uncovering	uncover	VERB
ijtc-710	173	14	tax	tax	NOUN
ijtc-710	173	15	avoidance	avoidance	NOUN
ijtc-710	173	16	drivers	driver	NOUN
ijtc-710	173	17	in	in	ADP
ijtc-710	173	18	idx	idx	ADJ
ijtc-710	173	19	mining	mining	NOUN
ijtc-710	173	20	firms	firm	NOUN
ijtc-710	173	21	2019	2019	NUM
ijtc-710	173	22	-	-	SYM
ijtc-710	173	23	2021	2021	NUM
ijtc-710	173	24	:	:	PUNCT
ijtc-710	173	25	financial	financial	ADJ
ijtc-710	173	26	distress	distress	NOUN
ijtc-710	173	27	,	,	PUNCT
ijtc-710	173	28	thin	thin	ADJ
ijtc-710	173	29	capitalization	capitalization	NOUN
ijtc-710	173	30	,	,	PUNCT
ijtc-710	173	31	and	and	CCONJ
ijtc-710	173	32	csr	csr	NOUN
ijtc-710	173	33	disclosure	disclosure	NOUN
ijtc-710	173	34	effects	effect	NOUN
ijtc-710	173	35	tandayu	tandayu	VERB
ijtc-710	173	36	,	,	PUNCT
ijtc-710	173	37	kalangi	kalangi	NOUN
ijtc-710	173	38	and	and	CCONJ
ijtc-710	173	39	tangkuman	tangkuman	NOUN
ijtc-710	173	40	230	230	NUM
ijtc-710	173	41	|	|	NOUN
ijtc-710	173	42	ilomata	ilomata	PROPN
ijtc-710	173	43	international	international	ADJ
ijtc-710	173	44	journal	journal	NOUN
ijtc-710	173	45	of	of	ADP
ijtc-710	173	46	tax	tax	PROPN
ijtc-710	173	47	&	&	CCONJ
ijtc-710	173	48	accounting	accounting	PROPN
ijtc-710	173	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	173	50	could	could	AUX
ijtc-710	173	51	be	be	AUX
ijtc-710	173	52	due	due	ADJ
ijtc-710	173	53	to	to	ADP
ijtc-710	173	54	other	other	ADJ
ijtc-710	173	55	factors	factor	NOUN
ijtc-710	173	56	beyond	beyond	ADP
ijtc-710	173	57	the	the	DET
ijtc-710	173	58	scope	scope	NOUN
ijtc-710	173	59	of	of	ADP
ijtc-710	173	60	this	this	DET
ijtc-710	173	61	research	research	NOUN
ijtc-710	173	62	model	model	NOUN
ijtc-710	173	63	.	.	PUNCT
ijtc-710	174	1	this	this	PRON
ijtc-710	174	2	implies	imply	VERB
ijtc-710	174	3	that	that	SCONJ
ijtc-710	174	4	the	the	DET
ijtc-710	174	5	current	current	ADJ
ijtc-710	174	6	regression	regression	NOUN
ijtc-710	174	7	model	model	NOUN
ijtc-710	174	8	is	be	AUX
ijtc-710	174	9	inadequate	inadequate	ADJ
ijtc-710	174	10	in	in	ADP
ijtc-710	174	11	fully	fully	ADV
ijtc-710	174	12	capturing	capture	VERB
ijtc-710	174	13	the	the	DET
ijtc-710	174	14	variation	variation	NOUN
ijtc-710	174	15	in	in	ADP
ijtc-710	174	16	tax	tax	NOUN
ijtc-710	174	17	avoidance	avoidance	NOUN
ijtc-710	174	18	data	datum	NOUN
ijtc-710	174	19	,	,	PUNCT
ijtc-710	174	20	and	and	CCONJ
ijtc-710	174	21	there	there	PRON
ijtc-710	174	22	may	may	AUX
ijtc-710	174	23	be	be	AUX
ijtc-710	174	24	other	other	ADJ
ijtc-710	174	25	underlying	underlying	ADJ
ijtc-710	174	26	factors	factor	NOUN
ijtc-710	174	27	influencing	influence	VERB
ijtc-710	174	28	it	it	PRON
ijtc-710	174	29	.	.	PUNCT
ijtc-710	175	1	the	the	DET
ijtc-710	175	2	influence	influence	NOUN
ijtc-710	175	3	of	of	ADP
ijtc-710	175	4	financial	financial	ADJ
ijtc-710	175	5	distress	distress	NOUN
ijtc-710	175	6	on	on	ADP
ijtc-710	175	7	tax	tax	NOUN
ijtc-710	175	8	avoidance	avoidance	NOUN
ijtc-710	175	9	this	this	DET
ijtc-710	175	10	study	study	NOUN
ijtc-710	175	11	failed	fail	VERB
ijtc-710	175	12	to	to	PART
ijtc-710	175	13	prove	prove	VERB
ijtc-710	175	14	the	the	DET
ijtc-710	175	15	positive	positive	ADJ
ijtc-710	175	16	influence	influence	NOUN
ijtc-710	175	17	of	of	ADP
ijtc-710	175	18	financial	financial	ADJ
ijtc-710	175	19	distress	distress	NOUN
ijtc-710	175	20	on	on	ADP
ijtc-710	175	21	tax	tax	NOUN
ijtc-710	175	22	avoidance	avoidance	NOUN
ijtc-710	175	23	,	,	PUNCT
ijtc-710	175	24	as	as	SCONJ
ijtc-710	175	25	empirical	empirical	ADJ
ijtc-710	175	26	research	research	NOUN
ijtc-710	175	27	results	result	NOUN
ijtc-710	175	28	showed	show	VERB
ijtc-710	175	29	a	a	DET
ijtc-710	175	30	significant	significant	ADJ
ijtc-710	175	31	negative	negative	ADJ
ijtc-710	175	32	impact	impact	NOUN
ijtc-710	175	33	.	.	PUNCT
ijtc-710	176	1	based	base	VERB
ijtc-710	176	2	on	on	ADP
ijtc-710	176	3	descriptive	descriptive	ADJ
ijtc-710	176	4	statistical	statistical	ADJ
ijtc-710	176	5	analysis	analysis	NOUN
ijtc-710	176	6	,	,	PUNCT
ijtc-710	176	7	the	the	DET
ijtc-710	176	8	average	average	ADJ
ijtc-710	176	9	z	z	NOUN
ijtc-710	176	10	-	-	PUNCT
ijtc-710	176	11	score	score	NOUN
ijtc-710	176	12	of	of	ADP
ijtc-710	176	13	mining	mining	NOUN
ijtc-710	176	14	companies	company	NOUN
ijtc-710	176	15	was	be	AUX
ijtc-710	176	16	far	far	ADV
ijtc-710	176	17	above	above	ADP
ijtc-710	176	18	2.6	2.6	NUM
ijtc-710	176	19	,	,	PUNCT
ijtc-710	176	20	indicating	indicate	VERB
ijtc-710	176	21	a	a	DET
ijtc-710	176	22	healthy	healthy	ADJ
ijtc-710	176	23	financial	financial	ADJ
ijtc-710	176	24	performance	performance	NOUN
ijtc-710	176	25	of	of	ADP
ijtc-710	176	26	the	the	DET
ijtc-710	176	27	companies	company	NOUN
ijtc-710	176	28	.	.	PUNCT
ijtc-710	177	1	in	in	ADP
ijtc-710	177	2	this	this	DET
ijtc-710	177	3	condition	condition	NOUN
ijtc-710	177	4	,	,	PUNCT
ijtc-710	177	5	companies	company	NOUN
ijtc-710	177	6	may	may	AUX
ijtc-710	177	7	tend	tend	VERB
ijtc-710	177	8	to	to	PART
ijtc-710	177	9	be	be	AUX
ijtc-710	177	10	more	more	ADV
ijtc-710	177	11	aggressive	aggressive	ADJ
ijtc-710	177	12	in	in	ADP
ijtc-710	177	13	tax	tax	NOUN
ijtc-710	177	14	avoidance	avoidance	NOUN
ijtc-710	177	15	because	because	SCONJ
ijtc-710	177	16	they	they	PRON
ijtc-710	177	17	have	have	VERB
ijtc-710	177	18	more	more	ADJ
ijtc-710	177	19	resources	resource	NOUN
ijtc-710	177	20	and	and	CCONJ
ijtc-710	177	21	ability	ability	NOUN
ijtc-710	177	22	to	to	PART
ijtc-710	177	23	carry	carry	VERB
ijtc-710	177	24	out	out	ADP
ijtc-710	177	25	more	more	ADV
ijtc-710	177	26	complex	complex	ADJ
ijtc-710	177	27	tax	tax	NOUN
ijtc-710	177	28	planning	planning	NOUN
ijtc-710	177	29	strategies	strategy	NOUN
ijtc-710	177	30	.	.	PUNCT
ijtc-710	178	1	on	on	ADP
ijtc-710	178	2	the	the	DET
ijtc-710	178	3	contrary	contrary	NOUN
ijtc-710	178	4	,	,	PUNCT
ijtc-710	178	5	the	the	DET
ijtc-710	178	6	more	more	ADV
ijtc-710	178	7	severe	severe	ADJ
ijtc-710	178	8	financial	financial	ADJ
ijtc-710	178	9	distress	distress	NOUN
ijtc-710	178	10	that	that	PRON
ijtc-710	178	11	companies	company	NOUN
ijtc-710	178	12	face	face	VERB
ijtc-710	178	13	,	,	PUNCT
ijtc-710	178	14	the	the	PRON
ijtc-710	178	15	less	less	ADV
ijtc-710	178	16	likely	likely	ADJ
ijtc-710	178	17	they	they	PRON
ijtc-710	178	18	are	be	AUX
ijtc-710	178	19	to	to	PART
ijtc-710	178	20	try	try	VERB
ijtc-710	178	21	to	to	PART
ijtc-710	178	22	reduce	reduce	VERB
ijtc-710	178	23	their	their	PRON
ijtc-710	178	24	tax	tax	NOUN
ijtc-710	178	25	liabilities	liability	NOUN
ijtc-710	178	26	.	.	PUNCT
ijtc-710	179	1	in	in	ADP
ijtc-710	179	2	agency	agency	NOUN
ijtc-710	179	3	theory	theory	NOUN
ijtc-710	179	4	,	,	PUNCT
ijtc-710	179	5	agents	agent	NOUN
ijtc-710	179	6	are	be	AUX
ijtc-710	179	7	entrusted	entrust	VERB
ijtc-710	179	8	with	with	ADP
ijtc-710	179	9	the	the	DET
ijtc-710	179	10	responsibility	responsibility	NOUN
ijtc-710	179	11	to	to	PART
ijtc-710	179	12	make	make	VERB
ijtc-710	179	13	assessments	assessment	NOUN
ijtc-710	179	14	and	and	CCONJ
ijtc-710	179	15	decisions	decision	NOUN
ijtc-710	179	16	within	within	ADP
ijtc-710	179	17	a	a	DET
ijtc-710	179	18	company	company	NOUN
ijtc-710	179	19	,	,	PUNCT
ijtc-710	179	20	but	but	CCONJ
ijtc-710	179	21	ultimately	ultimately	ADV
ijtc-710	179	22	they	they	PRON
ijtc-710	179	23	are	be	AUX
ijtc-710	179	24	accountable	accountable	ADJ
ijtc-710	179	25	to	to	ADP
ijtc-710	179	26	the	the	DET
ijtc-710	179	27	principal	principal	NOUN
ijtc-710	179	28	.	.	PUNCT
ijtc-710	180	1	therefore	therefore	ADV
ijtc-710	180	2	,	,	PUNCT
ijtc-710	180	3	agents	agent	NOUN
ijtc-710	180	4	should	should	AUX
ijtc-710	180	5	be	be	AUX
ijtc-710	180	6	careful	careful	ADJ
ijtc-710	180	7	about	about	ADP
ijtc-710	180	8	the	the	DET
ijtc-710	180	9	consequences	consequence	NOUN
ijtc-710	180	10	that	that	PRON
ijtc-710	180	11	may	may	AUX
ijtc-710	180	12	arise	arise	VERB
ijtc-710	180	13	from	from	ADP
ijtc-710	180	14	every	every	DET
ijtc-710	180	15	decision	decision	NOUN
ijtc-710	180	16	they	they	PRON
ijtc-710	180	17	make	make	VERB
ijtc-710	180	18	.	.	PUNCT
ijtc-710	181	1	engaging	engage	VERB
ijtc-710	181	2	in	in	ADP
ijtc-710	181	3	tax	tax	NOUN
ijtc-710	181	4	avoidance	avoidance	NOUN
ijtc-710	181	5	when	when	SCONJ
ijtc-710	181	6	the	the	DET
ijtc-710	181	7	company	company	NOUN
ijtc-710	181	8	is	be	AUX
ijtc-710	181	9	experiencing	experience	VERB
ijtc-710	181	10	financial	financial	ADJ
ijtc-710	181	11	distress	distress	NOUN
ijtc-710	181	12	can	can	AUX
ijtc-710	181	13	be	be	AUX
ijtc-710	181	14	very	very	ADV
ijtc-710	181	15	risky	risky	ADJ
ijtc-710	181	16	.	.	PUNCT
ijtc-710	182	1	such	such	ADJ
ijtc-710	182	2	actions	action	NOUN
ijtc-710	182	3	can	can	AUX
ijtc-710	182	4	damage	damage	VERB
ijtc-710	182	5	the	the	DET
ijtc-710	182	6	company	company	NOUN
ijtc-710	182	7	's	's	PART
ijtc-710	182	8	reputation	reputation	NOUN
ijtc-710	182	9	and	and	CCONJ
ijtc-710	182	10	become	become	VERB
ijtc-710	182	11	a	a	DET
ijtc-710	182	12	negative	negative	ADJ
ijtc-710	182	13	signal	signal	NOUN
ijtc-710	182	14	to	to	ADP
ijtc-710	182	15	stakeholders	stakeholder	NOUN
ijtc-710	182	16	(	(	PUNCT
ijtc-710	182	17	hasanah	hasanah	PROPN
ijtc-710	182	18	&	&	CCONJ
ijtc-710	182	19	widiastuti	widiastuti	PROPN
ijtc-710	182	20	,	,	PUNCT
ijtc-710	182	21	2022	2022	NUM
ijtc-710	182	22	)	)	PUNCT
ijtc-710	182	23	.	.	PUNCT
ijtc-710	183	1	a	a	DET
ijtc-710	183	2	damaged	damage	VERB
ijtc-710	183	3	reputation	reputation	NOUN
ijtc-710	183	4	can	can	AUX
ijtc-710	183	5	worsen	worsen	VERB
ijtc-710	183	6	the	the	DET
ijtc-710	183	7	company	company	NOUN
ijtc-710	183	8	's	's	PART
ijtc-710	183	9	financial	financial	ADJ
ijtc-710	183	10	situation	situation	NOUN
ijtc-710	183	11	because	because	SCONJ
ijtc-710	183	12	it	it	PRON
ijtc-710	183	13	will	will	AUX
ijtc-710	183	14	be	be	AUX
ijtc-710	183	15	more	more	ADV
ijtc-710	183	16	difficult	difficult	ADJ
ijtc-710	183	17	to	to	PART
ijtc-710	183	18	obtain	obtain	VERB
ijtc-710	183	19	funding	funding	NOUN
ijtc-710	183	20	(	(	PUNCT
ijtc-710	183	21	monika	monika	PROPN
ijtc-710	183	22	&	&	CCONJ
ijtc-710	183	23	noviari	noviari	PROPN
ijtc-710	183	24	,	,	PUNCT
ijtc-710	183	25	2021	2021	NUM
ijtc-710	183	26	)	)	PUNCT
ijtc-710	183	27	.	.	PUNCT
ijtc-710	184	1	another	another	DET
ijtc-710	184	2	study	study	NOUN
ijtc-710	184	3	(	(	PUNCT
ijtc-710	184	4	mahardhika	mahardhika	PROPN
ijtc-710	184	5	&	&	CCONJ
ijtc-710	184	6	surjandari	surjandari	NOUN
ijtc-710	184	7	,	,	PUNCT
ijtc-710	184	8	2022	2022	NUM
ijtc-710	184	9	)	)	PUNCT
ijtc-710	184	10	found	find	VERB
ijtc-710	184	11	that	that	SCONJ
ijtc-710	184	12	companies	company	NOUN
ijtc-710	184	13	experiencing	experience	VERB
ijtc-710	184	14	financial	financial	ADJ
ijtc-710	184	15	distress	distress	NOUN
ijtc-710	184	16	tend	tend	VERB
ijtc-710	184	17	to	to	PART
ijtc-710	184	18	report	report	VERB
ijtc-710	184	19	higher	high	ADJ
ijtc-710	184	20	taxes	taxis	NOUN
ijtc-710	184	21	,	,	PUNCT
ijtc-710	184	22	indicating	indicate	VERB
ijtc-710	184	23	that	that	SCONJ
ijtc-710	184	24	in	in	ADP
ijtc-710	184	25	such	such	ADJ
ijtc-710	184	26	situations	situation	NOUN
ijtc-710	184	27	,	,	PUNCT
ijtc-710	184	28	companies	company	NOUN
ijtc-710	184	29	will	will	AUX
ijtc-710	184	30	try	try	VERB
ijtc-710	184	31	to	to	PART
ijtc-710	184	32	avoid	avoid	VERB
ijtc-710	184	33	tax	tax	NOUN
ijtc-710	184	34	avoidance	avoidance	NOUN
ijtc-710	184	35	activities	activity	NOUN
ijtc-710	184	36	.	.	PUNCT
ijtc-710	185	1	this	this	DET
ijtc-710	185	2	finding	finding	NOUN
ijtc-710	185	3	is	be	AUX
ijtc-710	185	4	consistent	consistent	ADJ
ijtc-710	185	5	with	with	ADP
ijtc-710	185	6	a	a	DET
ijtc-710	185	7	study	study	NOUN
ijtc-710	185	8	(	(	PUNCT
ijtc-710	185	9	jaffar	jaffar	PROPN
ijtc-710	185	10	et	et	PROPN
ijtc-710	185	11	al	al	PROPN
ijtc-710	185	12	.	.	PROPN
ijtc-710	185	13	,	,	PUNCT
ijtc-710	185	14	2021	2021	NUM
ijtc-710	185	15	)	)	PUNCT
ijtc-710	185	16	that	that	PRON
ijtc-710	185	17	shows	show	VERB
ijtc-710	185	18	a	a	DET
ijtc-710	185	19	significant	significant	ADJ
ijtc-710	185	20	negative	negative	ADJ
ijtc-710	185	21	correlation	correlation	NOUN
ijtc-710	185	22	between	between	ADP
ijtc-710	185	23	financial	financial	ADJ
ijtc-710	185	24	distress	distress	NOUN
ijtc-710	185	25	and	and	CCONJ
ijtc-710	185	26	tax	tax	NOUN
ijtc-710	185	27	avoidance	avoidance	NOUN
ijtc-710	185	28	.	.	PUNCT
ijtc-710	186	1	the	the	DET
ijtc-710	186	2	influence	influence	NOUN
ijtc-710	186	3	of	of	ADP
ijtc-710	186	4	thin	thin	ADJ
ijtc-710	186	5	capitalization	capitalization	NOUN
ijtc-710	186	6	on	on	ADP
ijtc-710	186	7	tax	tax	NOUN
ijtc-710	186	8	avoidance	avoidance	NOUN
ijtc-710	186	9	this	this	DET
ijtc-710	186	10	study	study	NOUN
ijtc-710	186	11	suggests	suggest	VERB
ijtc-710	186	12	that	that	SCONJ
ijtc-710	186	13	thin	thin	ADJ
ijtc-710	186	14	capitalization	capitalization	NOUN
ijtc-710	186	15	has	have	VERB
ijtc-710	186	16	a	a	DET
ijtc-710	186	17	less	less	ADV
ijtc-710	186	18	significant	significant	ADJ
ijtc-710	186	19	impact	impact	NOUN
ijtc-710	186	20	on	on	ADP
ijtc-710	186	21	tax	tax	NOUN
ijtc-710	186	22	avoidance	avoidance	NOUN
ijtc-710	186	23	.	.	PUNCT
ijtc-710	187	1	the	the	DET
ijtc-710	187	2	mad	mad	ADJ
ijtc-710	187	3	ratio	ratio	NOUN
ijtc-710	187	4	for	for	ADP
ijtc-710	187	5	mining	mining	NOUN
ijtc-710	187	6	companies	company	NOUN
ijtc-710	187	7	,	,	PUNCT
ijtc-710	187	8	as	as	SCONJ
ijtc-710	187	9	revealed	reveal	VERB
ijtc-710	187	10	by	by	ADP
ijtc-710	187	11	descriptive	descriptive	ADJ
ijtc-710	187	12	statistical	statistical	ADJ
ijtc-710	187	13	analysis	analysis	NOUN
ijtc-710	187	14	,	,	PUNCT
ijtc-710	187	15	is	be	AUX
ijtc-710	187	16	below	below	ADP
ijtc-710	187	17	1	1	NUM
ijtc-710	187	18	,	,	PUNCT
ijtc-710	187	19	which	which	PRON
ijtc-710	187	20	means	mean	VERB
ijtc-710	187	21	that	that	SCONJ
ijtc-710	187	22	the	the	DET
ijtc-710	187	23	companies	company	NOUN
ijtc-710	187	24	do	do	AUX
ijtc-710	187	25	not	not	PART
ijtc-710	187	26	use	use	VERB
ijtc-710	187	27	interest	interest	NOUN
ijtc-710	187	28	-	-	PUNCT
ijtc-710	187	29	bearing	bear	VERB
ijtc-710	187	30	debt	debt	NOUN
ijtc-710	187	31	to	to	PART
ijtc-710	187	32	reduce	reduce	VERB
ijtc-710	187	33	their	their	PRON
ijtc-710	187	34	tax	tax	NOUN
ijtc-710	187	35	liabilities	liability	NOUN
ijtc-710	187	36	through	through	ADP
ijtc-710	187	37	deducting	deduct	VERB
ijtc-710	187	38	interest	interest	NOUN
ijtc-710	187	39	expenses	expense	NOUN
ijtc-710	187	40	from	from	ADP
ijtc-710	187	41	taxable	taxable	ADJ
ijtc-710	187	42	income	income	NOUN
ijtc-710	187	43	.	.	PUNCT
ijtc-710	188	1	this	this	PRON
ijtc-710	188	2	can	can	AUX
ijtc-710	188	3	be	be	AUX
ijtc-710	188	4	explained	explain	VERB
ijtc-710	188	5	by	by	ADP
ijtc-710	188	6	the	the	DET
ijtc-710	188	7	trade	trade	NOUN
ijtc-710	188	8	-	-	PUNCT
ijtc-710	188	9	off	off	ADP
ijtc-710	188	10	theory	theory	NOUN
ijtc-710	188	11	,	,	PUNCT
ijtc-710	188	12	in	in	ADP
ijtc-710	188	13	which	which	PRON
ijtc-710	188	14	companies	company	NOUN
ijtc-710	188	15	consider	consider	VERB
ijtc-710	188	16	the	the	DET
ijtc-710	188	17	potential	potential	ADJ
ijtc-710	188	18	risk	risk	NOUN
ijtc-710	188	19	of	of	ADP
ijtc-710	188	20	bankruptcy	bankruptcy	NOUN
ijtc-710	188	21	due	due	ADP
ijtc-710	188	22	to	to	ADP
ijtc-710	188	23	the	the	DET
ijtc-710	188	24	use	use	NOUN
ijtc-710	188	25	of	of	ADP
ijtc-710	188	26	debt	debt	NOUN
ijtc-710	188	27	in	in	ADP
ijtc-710	188	28	their	their	PRON
ijtc-710	188	29	capital	capital	NOUN
ijtc-710	188	30	structure	structure	NOUN
ijtc-710	188	31	.	.	PUNCT
ijtc-710	189	1	companies	company	NOUN
ijtc-710	189	2	that	that	PRON
ijtc-710	189	3	use	use	VERB
ijtc-710	189	4	too	too	ADV
ijtc-710	189	5	much	much	ADJ
ijtc-710	189	6	debt	debt	NOUN
ijtc-710	189	7	in	in	ADP
ijtc-710	189	8	their	their	PRON
ijtc-710	189	9	capital	capital	NOUN
ijtc-710	189	10	structure	structure	NOUN
ijtc-710	189	11	may	may	AUX
ijtc-710	189	12	face	face	VERB
ijtc-710	189	13	financial	financial	ADJ
ijtc-710	189	14	distress	distress	NOUN
ijtc-710	189	15	and	and	CCONJ
ijtc-710	189	16	bankruptcy	bankruptcy	NOUN
ijtc-710	189	17	,	,	PUNCT
ijtc-710	189	18	which	which	PRON
ijtc-710	189	19	negatively	negatively	ADV
ijtc-710	189	20	affect	affect	VERB
ijtc-710	189	21	their	their	PRON
ijtc-710	189	22	performance	performance	NOUN
ijtc-710	189	23	.	.	PUNCT
ijtc-710	190	1	this	this	PRON
ijtc-710	190	2	is	be	AUX
ijtc-710	190	3	supported	support	VERB
ijtc-710	190	4	by	by	ADP
ijtc-710	190	5	the	the	DET
ijtc-710	190	6	finding	finding	NOUN
ijtc-710	190	7	in	in	ADP
ijtc-710	190	8	this	this	DET
ijtc-710	190	9	study	study	NOUN
ijtc-710	190	10	that	that	SCONJ
ijtc-710	190	11	the	the	DET
ijtc-710	190	12	low	low	ADJ
ijtc-710	190	13	mad	mad	ADJ
ijtc-710	190	14	ratio	ratio	NOUN
ijtc-710	190	15	has	have	VERB
ijtc-710	190	16	a	a	DET
ijtc-710	190	17	correlation	correlation	NOUN
ijtc-710	190	18	with	with	ADP
ijtc-710	190	19	the	the	DET
ijtc-710	190	20	high	high	ADJ
ijtc-710	190	21	z	z	NOUN
ijtc-710	190	22	-	-	PUNCT
ijtc-710	190	23	score	score	NOUN
ijtc-710	190	24	value	value	NOUN
ijtc-710	190	25	.	.	PUNCT
ijtc-710	191	1	this	this	PRON
ijtc-710	191	2	means	mean	VERB
ijtc-710	191	3	that	that	SCONJ
ijtc-710	191	4	the	the	PRON
ijtc-710	191	5	lower	low	ADJ
ijtc-710	191	6	the	the	DET
ijtc-710	191	7	financing	financing	NOUN
ijtc-710	191	8	using	use	VERB
ijtc-710	191	9	interest	interest	NOUN
ijtc-710	191	10	-	-	PUNCT
ijtc-710	191	11	bearing	bear	VERB
ijtc-710	191	12	debt	debt	NOUN
ijtc-710	191	13	,	,	PUNCT
ijtc-710	191	14	the	the	PRON
ijtc-710	191	15	lower	low	ADJ
ijtc-710	191	16	the	the	DET
ijtc-710	191	17	risk	risk	NOUN
ijtc-710	191	18	of	of	ADP
ijtc-710	191	19	financial	financial	ADJ
ijtc-710	191	20	distress	distress	NOUN
ijtc-710	191	21	.	.	PUNCT
ijtc-710	192	1	therefore	therefore	ADV
ijtc-710	192	2	,	,	PUNCT
ijtc-710	192	3	companies	company	NOUN
ijtc-710	192	4	may	may	AUX
ijtc-710	192	5	tend	tend	VERB
ijtc-710	192	6	to	to	PART
ijtc-710	192	7	avoid	avoid	VERB
ijtc-710	192	8	thin	thin	ADJ
ijtc-710	192	9	capitalization	capitalization	NOUN
ijtc-710	192	10	or	or	CCONJ
ijtc-710	192	11	the	the	DET
ijtc-710	192	12	use	use	NOUN
ijtc-710	192	13	of	of	ADP
ijtc-710	192	14	too	too	ADV
ijtc-710	192	15	much	much	ADJ
ijtc-710	192	16	debt	debt	NOUN
ijtc-710	192	17	to	to	PART
ijtc-710	192	18	reduce	reduce	VERB
ijtc-710	192	19	the	the	DET
ijtc-710	192	20	risk	risk	NOUN
ijtc-710	192	21	of	of	ADP
ijtc-710	192	22	bankruptcy	bankruptcy	NOUN
ijtc-710	192	23	and	and	CCONJ
ijtc-710	192	24	maintain	maintain	VERB
ijtc-710	192	25	financial	financial	ADJ
ijtc-710	192	26	health	health	NOUN
ijtc-710	192	27	.	.	PUNCT
ijtc-710	193	1	this	this	DET
ijtc-710	193	2	finding	finding	NOUN
ijtc-710	193	3	is	be	AUX
ijtc-710	193	4	consistent	consistent	ADJ
ijtc-710	193	5	with	with	ADP
ijtc-710	193	6	previous	previous	ADJ
ijtc-710	193	7	research	research	NOUN
ijtc-710	193	8	conducted	conduct	VERB
ijtc-710	193	9	by	by	ADP
ijtc-710	193	10	(	(	PUNCT
ijtc-710	193	11	simamora	simamora	PROPN
ijtc-710	193	12	&	&	CCONJ
ijtc-710	193	13	sari	sari	NOUN
ijtc-710	193	14	,	,	PUNCT
ijtc-710	193	15	2021	2021	NUM
ijtc-710	193	16	)	)	PUNCT
ijtc-710	193	17	,	,	PUNCT
ijtc-710	193	18	which	which	PRON
ijtc-710	193	19	indicates	indicate	VERB
ijtc-710	193	20	that	that	SCONJ
ijtc-710	193	21	thin	thin	ADJ
ijtc-710	193	22	capitalization	capitalization	NOUN
ijtc-710	193	23	does	do	AUX
ijtc-710	193	24	not	not	PART
ijtc-710	193	25	have	have	VERB
ijtc-710	193	26	a	a	DET
ijtc-710	193	27	significant	significant	ADJ
ijtc-710	193	28	impact	impact	NOUN
ijtc-710	193	29	on	on	ADP
ijtc-710	193	30	tax	tax	NOUN
ijtc-710	193	31	payments	payment	NOUN
ijtc-710	193	32	,	,	PUNCT
ijtc-710	193	33	as	as	SCONJ
ijtc-710	193	34	it	it	PRON
ijtc-710	193	35	must	must	AUX
ijtc-710	193	36	be	be	AUX
ijtc-710	193	37	balanced	balance	VERB
ijtc-710	193	38	with	with	ADP
ijtc-710	193	39	the	the	DET
ijtc-710	193	40	appropriate	appropriate	ADJ
ijtc-710	193	41	amount	amount	NOUN
ijtc-710	193	42	of	of	ADP
ijtc-710	193	43	company	company	NOUN
ijtc-710	193	44	capital	capital	NOUN
ijtc-710	193	45	.	.	PUNCT
ijtc-710	194	1	meanwhile	meanwhile	ADV
ijtc-710	194	2	,	,	PUNCT
ijtc-710	194	3	(	(	PUNCT
ijtc-710	194	4	nainggolan	nainggolan	PROPN
ijtc-710	194	5	&	&	CCONJ
ijtc-710	194	6	sari	sari	PROPN
ijtc-710	194	7	,	,	PUNCT
ijtc-710	194	8	2020	2020	NUM
ijtc-710	194	9	)	)	PUNCT
ijtc-710	194	10	argued	argue	VERB
ijtc-710	194	11	that	that	SCONJ
ijtc-710	194	12	the	the	DET
ijtc-710	194	13	use	use	NOUN
ijtc-710	194	14	of	of	ADP
ijtc-710	194	15	debt	debt	NOUN
ijtc-710	194	16	in	in	ADP
ijtc-710	194	17	indonesia	indonesia	PROPN
ijtc-710	194	18	does	do	AUX
ijtc-710	194	19	not	not	PART
ijtc-710	194	20	lead	lead	VERB
ijtc-710	194	21	to	to	ADP
ijtc-710	194	22	thin	thin	ADJ
ijtc-710	194	23	capitalization	capitalization	NOUN
ijtc-710	194	24	practices	practice	NOUN
ijtc-710	194	25	aimed	aim	VERB
ijtc-710	194	26	at	at	ADP
ijtc-710	194	27	reducing	reduce	VERB
ijtc-710	194	28	tax	tax	NOUN
ijtc-710	194	29	burdens	burden	NOUN
ijtc-710	194	30	.	.	PUNCT
ijtc-710	195	1	this	this	DET
ijtc-710	195	2	study	study	NOUN
ijtc-710	195	3	's	's	PART
ijtc-710	195	4	findings	finding	NOUN
ijtc-710	195	5	are	be	AUX
ijtc-710	195	6	consistent	consistent	ADJ
ijtc-710	195	7	with	with	ADP
ijtc-710	195	8	those	those	PRON
ijtc-710	195	9	of	of	ADP
ijtc-710	195	10	(	(	PUNCT
ijtc-710	195	11	sianipar	sianipar	NOUN
ijtc-710	195	12	et	et	PROPN
ijtc-710	195	13	al	al	PROPN
ijtc-710	195	14	.	.	PROPN
ijtc-710	195	15	,	,	PUNCT
ijtc-710	195	16	2020	2020	NUM
ijtc-710	195	17	)	)	PUNCT
ijtc-710	195	18	,	,	PUNCT
ijtc-710	195	19	which	which	PRON
ijtc-710	195	20	stated	state	VERB
ijtc-710	195	21	that	that	SCONJ
ijtc-710	195	22	thin	thin	ADJ
ijtc-710	195	23	capitalization	capitalization	NOUN
ijtc-710	195	24	has	have	VERB
ijtc-710	195	25	no	no	DET
ijtc-710	195	26	significant	significant	ADJ
ijtc-710	195	27	impact	impact	NOUN
ijtc-710	195	28	on	on	ADP
ijtc-710	195	29	tax	tax	NOUN
ijtc-710	195	30	avoidance	avoidance	NOUN
ijtc-710	195	31	.	.	PUNCT
ijtc-710	196	1	the	the	DET
ijtc-710	196	2	influence	influence	NOUN
ijtc-710	196	3	of	of	ADP
ijtc-710	196	4	corporate	corporate	ADJ
ijtc-710	196	5	social	social	ADJ
ijtc-710	196	6	responsibility	responsibility	NOUN
ijtc-710	196	7	disclosure	disclosure	NOUN
ijtc-710	196	8	on	on	ADP
ijtc-710	196	9	tax	tax	NOUN
ijtc-710	196	10	avoidance	avoidance	NOUN
ijtc-710	196	11	an	an	DET
ijtc-710	196	12	empirical	empirical	ADJ
ijtc-710	196	13	study	study	NOUN
ijtc-710	196	14	has	have	AUX
ijtc-710	196	15	shown	show	VERB
ijtc-710	196	16	that	that	SCONJ
ijtc-710	196	17	corporate	corporate	ADJ
ijtc-710	196	18	social	social	ADJ
ijtc-710	196	19	responsibility	responsibility	NOUN
ijtc-710	196	20	disclosure	disclosure	NOUN
ijtc-710	196	21	has	have	VERB
ijtc-710	196	22	no	no	DET
ijtc-710	196	23	significant	significant	ADJ
ijtc-710	196	24	effect	effect	NOUN
ijtc-710	196	25	on	on	ADP
ijtc-710	196	26	tax	tax	NOUN
ijtc-710	196	27	avoidance	avoidance	NOUN
ijtc-710	196	28	.	.	PUNCT
ijtc-710	197	1	the	the	DET
ijtc-710	197	2	insignificant	insignificant	ADJ
ijtc-710	197	3	effect	effect	NOUN
ijtc-710	197	4	of	of	ADP
ijtc-710	197	5	csr	csr	NOUN
ijtc-710	197	6	disclosure	disclosure	NOUN
ijtc-710	197	7	may	may	AUX
ijtc-710	197	8	be	be	AUX
ijtc-710	197	9	due	due	ADJ
ijtc-710	197	10	to	to	ADP
ijtc-710	197	11	the	the	DET
ijtc-710	197	12	low	low	ADJ
ijtc-710	197	13	level	level	NOUN
ijtc-710	197	14	of	of	ADP
ijtc-710	197	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-710	197	16	uncovering	uncover	VERB
ijtc-710	197	17	tax	tax	NOUN
ijtc-710	197	18	avoidance	avoidance	NOUN
ijtc-710	197	19	drivers	driver	NOUN
ijtc-710	197	20	in	in	ADP
ijtc-710	197	21	idx	idx	ADJ
ijtc-710	197	22	mining	mining	NOUN
ijtc-710	197	23	firms	firm	NOUN
ijtc-710	197	24	2019	2019	NUM
ijtc-710	197	25	-	-	SYM
ijtc-710	197	26	2021	2021	NUM
ijtc-710	197	27	:	:	PUNCT
ijtc-710	197	28	financial	financial	ADJ
ijtc-710	197	29	distress	distress	NOUN
ijtc-710	197	30	,	,	PUNCT
ijtc-710	197	31	thin	thin	ADJ
ijtc-710	197	32	capitalization	capitalization	NOUN
ijtc-710	197	33	,	,	PUNCT
ijtc-710	197	34	and	and	CCONJ
ijtc-710	197	35	csr	csr	NOUN
ijtc-710	197	36	disclosure	disclosure	NOUN
ijtc-710	197	37	effects	effect	NOUN
ijtc-710	197	38	tandayu	tandayu	VERB
ijtc-710	197	39	,	,	PUNCT
ijtc-710	197	40	kalangi	kalangi	PROPN
ijtc-710	197	41	and	and	CCONJ
ijtc-710	197	42	tangkuman	tangkuman	NOUN
ijtc-710	197	43	231	231	NUM
ijtc-710	197	44	|	|	NOUN
ijtc-710	197	45	ilomata	ilomata	PROPN
ijtc-710	197	46	international	international	ADJ
ijtc-710	197	47	journal	journal	NOUN
ijtc-710	197	48	of	of	ADP
ijtc-710	197	49	tax	tax	PROPN
ijtc-710	197	50	&	&	CCONJ
ijtc-710	197	51	accounting	account	VERB
ijtc-710	197	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-710	197	53	social	social	ADJ
ijtc-710	197	54	responsibility	responsibility	NOUN
ijtc-710	197	55	disclosure	disclosure	NOUN
ijtc-710	197	56	by	by	ADP
ijtc-710	197	57	companies	company	NOUN
ijtc-710	197	58	.	.	PUNCT
ijtc-710	198	1	the	the	DET
ijtc-710	198	2	average	average	ADJ
ijtc-710	198	3	value	value	NOUN
ijtc-710	198	4	of	of	ADP
ijtc-710	198	5	csr	csr	NOUN
ijtc-710	198	6	disclosure	disclosure	NOUN
ijtc-710	198	7	by	by	ADP
ijtc-710	198	8	mining	mining	NOUN
ijtc-710	198	9	companies	company	NOUN
ijtc-710	198	10	is	be	AUX
ijtc-710	198	11	32	32	NUM
ijtc-710	198	12	%	%	NOUN
ijtc-710	198	13	,	,	PUNCT
ijtc-710	198	14	which	which	PRON
ijtc-710	198	15	is	be	AUX
ijtc-710	198	16	less	less	ADJ
ijtc-710	198	17	than	than	ADP
ijtc-710	198	18	half	half	NOUN
ijtc-710	198	19	of	of	ADP
ijtc-710	198	20	the	the	DET
ijtc-710	198	21	disclosure	disclosure	NOUN
ijtc-710	198	22	required	require	VERB
ijtc-710	198	23	by	by	ADP
ijtc-710	198	24	gri	gri	PROPN
ijtc-710	198	25	g4	g4	NOUN
ijtc-710	198	26	.	.	PUNCT
ijtc-710	199	1	mining	mining	NOUN
ijtc-710	199	2	companies	company	NOUN
ijtc-710	199	3	are	be	AUX
ijtc-710	199	4	required	require	VERB
ijtc-710	199	5	to	to	PART
ijtc-710	199	6	fulfill	fulfill	VERB
ijtc-710	199	7	their	their	PRON
ijtc-710	199	8	social	social	ADJ
ijtc-710	199	9	and	and	CCONJ
ijtc-710	199	10	environmental	environmental	ADJ
ijtc-710	199	11	responsibilities	responsibility	NOUN
ijtc-710	199	12	as	as	SCONJ
ijtc-710	199	13	stipulated	stipulate	VERB
ijtc-710	199	14	in	in	ADP
ijtc-710	199	15	regulations	regulation	NOUN
ijtc-710	199	16	when	when	SCONJ
ijtc-710	199	17	conducting	conduct	VERB
ijtc-710	199	18	activities	activity	NOUN
ijtc-710	199	19	related	relate	VERB
ijtc-710	199	20	to	to	ADP
ijtc-710	199	21	natural	natural	ADJ
ijtc-710	199	22	resources	resource	NOUN
ijtc-710	199	23	.	.	PUNCT
ijtc-710	200	1	therefore	therefore	ADV
ijtc-710	200	2	,	,	PUNCT
ijtc-710	200	3	the	the	DET
ijtc-710	200	4	purpose	purpose	NOUN
ijtc-710	200	5	of	of	ADP
ijtc-710	200	6	csr	csr	NOUN
ijtc-710	200	7	disclosure	disclosure	NOUN
ijtc-710	200	8	by	by	ADP
ijtc-710	200	9	companies	company	NOUN
ijtc-710	200	10	is	be	AUX
ijtc-710	200	11	to	to	PART
ijtc-710	200	12	fulfill	fulfill	VERB
ijtc-710	200	13	their	their	PRON
ijtc-710	200	14	obligations	obligation	NOUN
ijtc-710	200	15	in	in	ADP
ijtc-710	200	16	accordance	accordance	NOUN
ijtc-710	200	17	with	with	ADP
ijtc-710	200	18	applicable	applicable	ADJ
ijtc-710	200	19	regulations	regulation	NOUN
ijtc-710	200	20	and	and	CCONJ
ijtc-710	200	21	does	do	AUX
ijtc-710	200	22	not	not	PART
ijtc-710	200	23	substantially	substantially	ADV
ijtc-710	200	24	affect	affect	VERB
ijtc-710	200	25	their	their	PRON
ijtc-710	200	26	decisions	decision	NOUN
ijtc-710	200	27	to	to	PART
ijtc-710	200	28	avoid	avoid	VERB
ijtc-710	200	29	taxes	taxis	NOUN
ijtc-710	200	30	(	(	PUNCT
ijtc-710	200	31	wijaya	wijaya	NOUN
ijtc-710	200	32	&	&	CCONJ
ijtc-710	200	33	mulya	mulya	PROPN
ijtc-710	200	34	,	,	PUNCT
ijtc-710	200	35	2020	2020	NUM
ijtc-710	200	36	)	)	PUNCT
ijtc-710	200	37	.	.	PUNCT
ijtc-710	201	1	(	(	PUNCT
ijtc-710	201	2	dewi	dewi	PROPN
ijtc-710	201	3	&	&	CCONJ
ijtc-710	201	4	putri	putri	PROPN
ijtc-710	201	5	,	,	PUNCT
ijtc-710	201	6	2021	2021	NUM
ijtc-710	201	7	)	)	PUNCT
ijtc-710	201	8	argue	argue	VERB
ijtc-710	201	9	that	that	SCONJ
ijtc-710	201	10	csr	csr	NOUN
ijtc-710	201	11	disclosure	disclosure	NOUN
ijtc-710	201	12	can	can	AUX
ijtc-710	201	13	not	not	PART
ijtc-710	201	14	guarantee	guarantee	VERB
ijtc-710	201	15	that	that	SCONJ
ijtc-710	201	16	companies	company	NOUN
ijtc-710	201	17	are	be	AUX
ijtc-710	201	18	not	not	PART
ijtc-710	201	19	involved	involve	VERB
ijtc-710	201	20	in	in	ADP
ijtc-710	201	21	tax	tax	NOUN
ijtc-710	201	22	avoidance	avoidance	NOUN
ijtc-710	201	23	because	because	SCONJ
ijtc-710	201	24	the	the	DET
ijtc-710	201	25	disclosed	disclose	VERB
ijtc-710	201	26	information	information	NOUN
ijtc-710	201	27	may	may	AUX
ijtc-710	201	28	not	not	PART
ijtc-710	201	29	reflect	reflect	VERB
ijtc-710	201	30	the	the	DET
ijtc-710	201	31	actual	actual	ADJ
ijtc-710	201	32	conditions	condition	NOUN
ijtc-710	201	33	.	.	PUNCT
ijtc-710	202	1	this	this	DET
ijtc-710	202	2	research	research	NOUN
ijtc-710	202	3	is	be	AUX
ijtc-710	202	4	in	in	ADP
ijtc-710	202	5	line	line	NOUN
ijtc-710	202	6	with	with	ADP
ijtc-710	202	7	a	a	DET
ijtc-710	202	8	previous	previous	ADJ
ijtc-710	202	9	study	study	NOUN
ijtc-710	202	10	(	(	PUNCT
ijtc-710	202	11	pranata	pranata	PROPN
ijtc-710	202	12	et	et	PROPN
ijtc-710	202	13	al	al	PROPN
ijtc-710	202	14	.	.	PROPN
ijtc-710	202	15	,	,	PUNCT
ijtc-710	202	16	2021	2021	NUM
ijtc-710	202	17	)	)	PUNCT
ijtc-710	202	18	which	which	PRON
ijtc-710	202	19	showed	show	VERB
ijtc-710	202	20	that	that	SCONJ
ijtc-710	202	21	csr	csr	NOUN
ijtc-710	202	22	disclosure	disclosure	NOUN
ijtc-710	202	23	has	have	VERB
ijtc-710	202	24	a	a	DET
ijtc-710	202	25	negative	negative	ADJ
ijtc-710	202	26	but	but	CCONJ
ijtc-710	202	27	insignificant	insignificant	ADJ
ijtc-710	202	28	impact	impact	NOUN
ijtc-710	202	29	on	on	ADP
ijtc-710	202	30	tax	tax	NOUN
ijtc-710	202	31	avoidance	avoidance	NOUN
ijtc-710	202	32	.	.	PUNCT
ijtc-710	203	1	conclusion	conclusion	NOUN
ijtc-710	203	2	the	the	DET
ijtc-710	203	3	main	main	ADJ
ijtc-710	203	4	objective	objective	NOUN
ijtc-710	203	5	of	of	ADP
ijtc-710	203	6	this	this	DET
ijtc-710	203	7	research	research	NOUN
ijtc-710	203	8	is	be	AUX
ijtc-710	203	9	to	to	PART
ijtc-710	203	10	present	present	VERB
ijtc-710	203	11	factual	factual	ADJ
ijtc-710	203	12	evidence	evidence	NOUN
ijtc-710	203	13	on	on	ADP
ijtc-710	203	14	how	how	SCONJ
ijtc-710	203	15	financial	financial	ADJ
ijtc-710	203	16	distress	distress	NOUN
ijtc-710	203	17	,	,	PUNCT
ijtc-710	203	18	thin	thin	ADJ
ijtc-710	203	19	capitalization	capitalization	NOUN
ijtc-710	203	20	,	,	PUNCT
ijtc-710	203	21	and	and	CCONJ
ijtc-710	203	22	disclosure	disclosure	NOUN
ijtc-710	203	23	of	of	ADP
ijtc-710	203	24	corporate	corporate	ADJ
ijtc-710	203	25	social	social	ADJ
ijtc-710	203	26	responsibility	responsibility	NOUN
ijtc-710	203	27	affect	affect	VERB
ijtc-710	203	28	tax	tax	NOUN
ijtc-710	203	29	avoidance	avoidance	NOUN
ijtc-710	203	30	among	among	ADP
ijtc-710	203	31	mining	mining	NOUN
ijtc-710	203	32	companies	company	NOUN
ijtc-710	203	33	listed	list	VERB
ijtc-710	203	34	on	on	ADP
ijtc-710	203	35	the	the	DET
ijtc-710	203	36	idx	idx	NOUN
ijtc-710	203	37	from	from	ADP
ijtc-710	203	38	2019	2019	NUM
ijtc-710	203	39	to	to	ADP
ijtc-710	203	40	2021	2021	NUM
ijtc-710	203	41	.	.	PUNCT
ijtc-710	204	1	based	base	VERB
ijtc-710	204	2	on	on	ADP
ijtc-710	204	3	the	the	DET
ijtc-710	204	4	findings	finding	NOUN
ijtc-710	204	5	and	and	CCONJ
ijtc-710	204	6	discussions	discussion	NOUN
ijtc-710	204	7	,	,	PUNCT
ijtc-710	204	8	it	it	PRON
ijtc-710	204	9	can	can	AUX
ijtc-710	204	10	be	be	AUX
ijtc-710	204	11	concluded	conclude	VERB
ijtc-710	204	12	that	that	SCONJ
ijtc-710	204	13	financial	financial	ADJ
ijtc-710	204	14	distress	distress	NOUN
ijtc-710	204	15	has	have	VERB
ijtc-710	204	16	a	a	DET
ijtc-710	204	17	significant	significant	ADJ
ijtc-710	204	18	negative	negative	ADJ
ijtc-710	204	19	impact	impact	NOUN
ijtc-710	204	20	on	on	ADP
ijtc-710	204	21	tax	tax	NOUN
ijtc-710	204	22	avoidance	avoidance	NOUN
ijtc-710	204	23	,	,	PUNCT
ijtc-710	204	24	while	while	SCONJ
ijtc-710	204	25	thin	thin	ADJ
ijtc-710	204	26	capitalization	capitalization	NOUN
ijtc-710	204	27	and	and	CCONJ
ijtc-710	204	28	csr	csr	NOUN
ijtc-710	204	29	disclosure	disclosure	NOUN
ijtc-710	204	30	have	have	VERB
ijtc-710	204	31	no	no	DET
ijtc-710	204	32	significant	significant	ADJ
ijtc-710	204	33	effect	effect	NOUN
ijtc-710	204	34	on	on	ADP
ijtc-710	204	35	tax	tax	NOUN
ijtc-710	204	36	avoidance	avoidance	NOUN
ijtc-710	204	37	.	.	PUNCT
ijtc-710	205	1	the	the	DET
ijtc-710	205	2	mining	mining	NOUN
ijtc-710	205	3	companies	company	NOUN
ijtc-710	205	4	sampled	sample	VERB
ijtc-710	205	5	in	in	ADP
ijtc-710	205	6	this	this	DET
ijtc-710	205	7	study	study	NOUN
ijtc-710	205	8	tend	tend	VERB
ijtc-710	205	9	to	to	PART
ijtc-710	205	10	choose	choose	VERB
ijtc-710	205	11	not	not	PART
ijtc-710	205	12	to	to	PART
ijtc-710	205	13	use	use	VERB
ijtc-710	205	14	too	too	ADV
ijtc-710	205	15	much	much	ADJ
ijtc-710	205	16	interest	interest	NOUN
ijtc-710	205	17	-	-	PUNCT
ijtc-710	205	18	bearing	bear	VERB
ijtc-710	205	19	debt	debt	NOUN
ijtc-710	205	20	in	in	ADP
ijtc-710	205	21	their	their	PRON
ijtc-710	205	22	capital	capital	NOUN
ijtc-710	205	23	structure	structure	NOUN
ijtc-710	205	24	to	to	PART
ijtc-710	205	25	avoid	avoid	VERB
ijtc-710	205	26	bankruptcy	bankruptcy	NOUN
ijtc-710	205	27	risk	risk	NOUN
ijtc-710	205	28	and	and	CCONJ
ijtc-710	205	29	maintain	maintain	VERB
ijtc-710	205	30	financial	financial	ADJ
ijtc-710	205	31	health	health	NOUN
ijtc-710	205	32	.	.	PUNCT
ijtc-710	206	1	this	this	PRON
ijtc-710	206	2	is	be	AUX
ijtc-710	206	3	evident	evident	ADJ
ijtc-710	206	4	from	from	ADP
ijtc-710	206	5	the	the	DET
ijtc-710	206	6	low	low	ADJ
ijtc-710	206	7	value	value	NOUN
ijtc-710	206	8	of	of	ADP
ijtc-710	206	9	the	the	DET
ijtc-710	206	10	mad	mad	ADJ
ijtc-710	206	11	ratio	ratio	NOUN
ijtc-710	206	12	and	and	CCONJ
ijtc-710	206	13	the	the	DET
ijtc-710	206	14	high	high	ADJ
ijtc-710	206	15	value	value	NOUN
ijtc-710	206	16	of	of	ADP
ijtc-710	206	17	the	the	DET
ijtc-710	206	18	z	z	NOUN
ijtc-710	206	19	-	-	PUNCT
ijtc-710	206	20	score	score	NOUN
ijtc-710	206	21	.	.	PUNCT
ijtc-710	207	1	companies	company	NOUN
ijtc-710	207	2	that	that	PRON
ijtc-710	207	3	use	use	VERB
ijtc-710	207	4	too	too	ADV
ijtc-710	207	5	much	much	ADJ
ijtc-710	207	6	debt	debt	NOUN
ijtc-710	207	7	are	be	AUX
ijtc-710	207	8	at	at	ADP
ijtc-710	207	9	risk	risk	NOUN
ijtc-710	207	10	of	of	ADP
ijtc-710	207	11	facing	face	VERB
ijtc-710	207	12	financial	financial	ADJ
ijtc-710	207	13	distress	distress	NOUN
ijtc-710	207	14	and	and	CCONJ
ijtc-710	207	15	bankruptcy	bankruptcy	NOUN
ijtc-710	207	16	,	,	PUNCT
ijtc-710	207	17	which	which	PRON
ijtc-710	207	18	negatively	negatively	ADV
ijtc-710	207	19	impacts	impact	VERB
ijtc-710	207	20	their	their	PRON
ijtc-710	207	21	performance	performance	NOUN
ijtc-710	207	22	.	.	PUNCT
ijtc-710	208	1	therefore	therefore	ADV
ijtc-710	208	2	,	,	PUNCT
ijtc-710	208	3	companies	company	NOUN
ijtc-710	208	4	do	do	AUX
ijtc-710	208	5	not	not	PART
ijtc-710	208	6	consider	consider	VERB
ijtc-710	208	7	thin	thin	ADJ
ijtc-710	208	8	capitalization	capitalization	NOUN
ijtc-710	208	9	as	as	ADP
ijtc-710	208	10	a	a	DET
ijtc-710	208	11	strategy	strategy	NOUN
ijtc-710	208	12	to	to	PART
ijtc-710	208	13	avoid	avoid	VERB
ijtc-710	208	14	taxes	taxis	NOUN
ijtc-710	208	15	.	.	PUNCT
ijtc-710	209	1	however	however	ADV
ijtc-710	209	2	,	,	PUNCT
ijtc-710	209	3	when	when	SCONJ
ijtc-710	209	4	the	the	DET
ijtc-710	209	5	company	company	NOUN
ijtc-710	209	6	's	's	PART
ijtc-710	209	7	financial	financial	ADJ
ijtc-710	209	8	performance	performance	NOUN
ijtc-710	209	9	is	be	AUX
ijtc-710	209	10	healthy	healthy	ADJ
ijtc-710	209	11	,	,	PUNCT
ijtc-710	209	12	they	they	PRON
ijtc-710	209	13	may	may	AUX
ijtc-710	209	14	tend	tend	VERB
ijtc-710	209	15	to	to	PART
ijtc-710	209	16	be	be	AUX
ijtc-710	209	17	more	more	ADV
ijtc-710	209	18	aggressive	aggressive	ADJ
ijtc-710	209	19	in	in	ADP
ijtc-710	209	20	tax	tax	NOUN
ijtc-710	209	21	avoidance	avoidance	NOUN
ijtc-710	209	22	by	by	ADP
ijtc-710	209	23	implementing	implement	VERB
ijtc-710	209	24	more	more	ADJ
ijtc-710	209	25	complex	complex	ADJ
ijtc-710	209	26	tax	tax	NOUN
ijtc-710	209	27	planning	planning	NOUN
ijtc-710	209	28	strategies	strategy	NOUN
ijtc-710	209	29	.	.	PUNCT
ijtc-710	210	1	meanwhile	meanwhile	ADV
ijtc-710	210	2	,	,	PUNCT
ijtc-710	210	3	csr	csr	NOUN
ijtc-710	210	4	disclosure	disclosure	NOUN
ijtc-710	210	5	has	have	AUX
ijtc-710	210	6	not	not	PART
ijtc-710	210	7	had	have	VERB
ijtc-710	210	8	a	a	DET
ijtc-710	210	9	significant	significant	ADJ
ijtc-710	210	10	influence	influence	NOUN
ijtc-710	210	11	on	on	ADP
ijtc-710	210	12	tax	tax	NOUN
ijtc-710	210	13	avoidance	avoidance	NOUN
ijtc-710	210	14	due	due	ADP
ijtc-710	210	15	to	to	ADP
ijtc-710	210	16	the	the	DET
ijtc-710	210	17	low	low	ADJ
ijtc-710	210	18	level	level	NOUN
ijtc-710	210	19	of	of	ADP
ijtc-710	210	20	disclosure	disclosure	NOUN
ijtc-710	210	21	by	by	ADP
ijtc-710	210	22	companies	company	NOUN
ijtc-710	210	23	.	.	PUNCT
ijtc-710	211	1	the	the	DET
ijtc-710	211	2	government	government	NOUN
ijtc-710	211	3	needs	need	VERB
ijtc-710	211	4	to	to	PART
ijtc-710	211	5	develop	develop	VERB
ijtc-710	211	6	strict	strict	ADJ
ijtc-710	211	7	tax	tax	NOUN
ijtc-710	211	8	policies	policy	NOUN
ijtc-710	211	9	to	to	PART
ijtc-710	211	10	address	address	VERB
ijtc-710	211	11	tax	tax	NOUN
ijtc-710	211	12	avoidance	avoidance	NOUN
ijtc-710	211	13	practices	practice	NOUN
ijtc-710	211	14	,	,	PUNCT
ijtc-710	211	15	especially	especially	ADV
ijtc-710	211	16	by	by	ADP
ijtc-710	211	17	financially	financially	ADV
ijtc-710	211	18	sound	sound	ADJ
ijtc-710	211	19	companies	company	NOUN
ijtc-710	211	20	.	.	PUNCT
ijtc-710	212	1	investors	investor	NOUN
ijtc-710	212	2	and	and	CCONJ
ijtc-710	212	3	the	the	DET
ijtc-710	212	4	public	public	NOUN
ijtc-710	212	5	also	also	ADV
ijtc-710	212	6	need	need	VERB
ijtc-710	212	7	to	to	PART
ijtc-710	212	8	consider	consider	VERB
ijtc-710	212	9	tax	tax	NOUN
ijtc-710	212	10	avoidance	avoidance	NOUN
ijtc-710	212	11	practices	practice	NOUN
ijtc-710	212	12	and	and	CCONJ
ijtc-710	212	13	the	the	DET
ijtc-710	212	14	implementation	implementation	NOUN
ijtc-710	212	15	of	of	ADP
ijtc-710	212	16	csr	csr	NOUN
ijtc-710	212	17	disclosure	disclosure	NOUN
ijtc-710	212	18	by	by	ADP
ijtc-710	212	19	companies	company	NOUN
ijtc-710	212	20	and	and	CCONJ
ijtc-710	212	21	the	the	DET
ijtc-710	212	22	long	long	ADJ
ijtc-710	212	23	-	-	PUNCT
ijtc-710	212	24	term	term	NOUN
ijtc-710	212	25	implications	implication	NOUN
ijtc-710	212	26	that	that	PRON
ijtc-710	212	27	may	may	AUX
ijtc-710	212	28	affect	affect	VERB
ijtc-710	212	29	their	their	PRON
ijtc-710	212	30	performance	performance	NOUN
ijtc-710	212	31	and	and	CCONJ
ijtc-710	212	32	reputation	reputation	NOUN
ijtc-710	212	33	.	.	PUNCT
ijtc-710	213	1	the	the	DET
ijtc-710	213	2	public	public	NOUN
ijtc-710	213	3	can	can	AUX
ijtc-710	213	4	choose	choose	VERB
ijtc-710	213	5	not	not	PART
ijtc-710	213	6	to	to	PART
ijtc-710	213	7	use	use	VERB
ijtc-710	213	8	products	product	NOUN
ijtc-710	213	9	or	or	CCONJ
ijtc-710	213	10	services	service	NOUN
ijtc-710	213	11	from	from	ADP
ijtc-710	213	12	companies	company	NOUN
ijtc-710	213	13	suspected	suspect	VERB
ijtc-710	213	14	of	of	ADP
ijtc-710	213	15	engaging	engage	VERB
ijtc-710	213	16	in	in	ADP
ijtc-710	213	17	tax	tax	NOUN
ijtc-710	213	18	avoidance	avoidance	NOUN
ijtc-710	213	19	or	or	CCONJ
ijtc-710	213	20	not	not	PART
ijtc-710	213	21	meeting	meet	VERB
ijtc-710	213	22	their	their	PRON
ijtc-710	213	23	csr	csr	NOUN
ijtc-710	213	24	responsibilities	responsibility	NOUN
ijtc-710	213	25	.	.	PUNCT
ijtc-710	214	1	meanwhile	meanwhile	ADV
ijtc-710	214	2	,	,	PUNCT
ijtc-710	214	3	companies	company	NOUN
ijtc-710	214	4	need	need	VERB
ijtc-710	214	5	to	to	PART
ijtc-710	214	6	consider	consider	VERB
ijtc-710	214	7	financial	financial	ADJ
ijtc-710	214	8	factors	factor	NOUN
ijtc-710	214	9	that	that	PRON
ijtc-710	214	10	affect	affect	VERB
ijtc-710	214	11	their	their	PRON
ijtc-710	214	12	tax	tax	NOUN
ijtc-710	214	13	policies	policy	NOUN
ijtc-710	214	14	and	and	CCONJ
ijtc-710	214	15	transparency	transparency	NOUN
ijtc-710	214	16	in	in	ADP
ijtc-710	214	17	csr	csr	NOUN
ijtc-710	214	18	disclosure	disclosure	NOUN
ijtc-710	214	19	to	to	PART
ijtc-710	214	20	maintain	maintain	VERB
ijtc-710	214	21	long	long	ADJ
ijtc-710	214	22	-	-	PUNCT
ijtc-710	214	23	term	term	NOUN
ijtc-710	214	24	financial	financial	ADJ
ijtc-710	214	25	health	health	NOUN
ijtc-710	214	26	and	and	CCONJ
ijtc-710	214	27	build	build	VERB
ijtc-710	214	28	a	a	DET
ijtc-710	214	29	good	good	ADJ
ijtc-710	214	30	reputation	reputation	NOUN
ijtc-710	214	31	.	.	PUNCT
ijtc-710	215	1	this	this	DET
ijtc-710	215	2	study	study	NOUN
ijtc-710	215	3	has	have	VERB
ijtc-710	215	4	limitations	limitation	NOUN
ijtc-710	215	5	with	with	ADP
ijtc-710	215	6	a	a	DET
ijtc-710	215	7	high	high	ADJ
ijtc-710	215	8	level	level	NOUN
ijtc-710	215	9	of	of	ADP
ijtc-710	215	10	subjectivity	subjectivity	NOUN
ijtc-710	215	11	in	in	ADP
ijtc-710	215	12	assessing	assess	VERB
ijtc-710	215	13	the	the	DET
ijtc-710	215	14	value	value	NOUN
ijtc-710	215	15	of	of	ADP
ijtc-710	215	16	csr	csr	NOUN
ijtc-710	215	17	disclosure	disclosure	NOUN
ijtc-710	215	18	.	.	PUNCT
ijtc-710	216	1	there	there	PRON
ijtc-710	216	2	may	may	AUX
ijtc-710	216	3	be	be	AUX
ijtc-710	216	4	a	a	DET
ijtc-710	216	5	possibility	possibility	NOUN
ijtc-710	216	6	of	of	ADP
ijtc-710	216	7	perception	perception	NOUN
ijtc-710	216	8	or	or	CCONJ
ijtc-710	216	9	impression	impression	NOUN
ijtc-710	216	10	bias	bias	NOUN
ijtc-710	216	11	that	that	PRON
ijtc-710	216	12	does	do	AUX
ijtc-710	216	13	not	not	PART
ijtc-710	216	14	correspond	correspond	VERB
ijtc-710	216	15	to	to	ADP
ijtc-710	216	16	the	the	DET
ijtc-710	216	17	actual	actual	ADJ
ijtc-710	216	18	reality	reality	NOUN
ijtc-710	216	19	since	since	SCONJ
ijtc-710	216	20	the	the	DET
ijtc-710	216	21	assessment	assessment	NOUN
ijtc-710	216	22	is	be	AUX
ijtc-710	216	23	based	base	VERB
ijtc-710	216	24	on	on	ADP
ijtc-710	216	25	assumptions	assumption	NOUN
ijtc-710	216	26	from	from	ADP
ijtc-710	216	27	researchers	researcher	NOUN
ijtc-710	216	28	analyzing	analyze	VERB
ijtc-710	216	29	csr	csr	NOUN
ijtc-710	216	30	disclosure	disclosure	NOUN
ijtc-710	216	31	items	item	NOUN
ijtc-710	216	32	in	in	ADP
ijtc-710	216	33	annual	annual	ADJ
ijtc-710	216	34	/	/	SYM
ijtc-710	216	35	sustainability	sustainability	NOUN
ijtc-710	216	36	reports	report	NOUN
ijtc-710	216	37	.	.	PUNCT
ijtc-710	217	1	furthermore	furthermore	ADV
ijtc-710	217	2	,	,	PUNCT
ijtc-710	217	3	to	to	PART
ijtc-710	217	4	enhance	enhance	VERB
ijtc-710	217	5	understanding	understanding	NOUN
ijtc-710	217	6	of	of	ADP
ijtc-710	217	7	tax	tax	NOUN
ijtc-710	217	8	avoidance	avoidance	NOUN
ijtc-710	217	9	,	,	PUNCT
ijtc-710	217	10	future	future	ADJ
ijtc-710	217	11	research	research	NOUN
ijtc-710	217	12	may	may	AUX
ijtc-710	217	13	consider	consider	VERB
ijtc-710	217	14	alternative	alternative	ADJ
ijtc-710	217	15	indicators	indicator	NOUN
ijtc-710	217	16	and	and	CCONJ
ijtc-710	217	17	additional	additional	ADJ
ijtc-710	217	18	variables	variable	NOUN
ijtc-710	217	19	outside	outside	ADP
ijtc-710	217	20	those	those	PRON
ijtc-710	217	21	studied	study	VERB
ijtc-710	217	22	in	in	ADP
ijtc-710	217	23	this	this	DET
ijtc-710	217	24	research	research	NOUN
ijtc-710	217	25	,	,	PUNCT
ijtc-710	217	26	given	give	VERB
ijtc-710	217	27	the	the	DET
ijtc-710	217	28	adjusted	adjust	VERB
ijtc-710	217	29	r	r	NOUN
ijtc-710	217	30	-	-	PUNCT
ijtc-710	217	31	square	square	ADJ
ijtc-710	217	32	value	value	NOUN
ijtc-710	217	33	of	of	ADP
ijtc-710	217	34	only	only	ADV
ijtc-710	217	35	16	16	NUM
ijtc-710	217	36	%	%	NOUN
ijtc-710	217	37	.	.	PUNCT
ijtc-710	218	1	additionally	additionally	ADV
ijtc-710	218	2	,	,	PUNCT
ijtc-710	218	3	this	this	DET
ijtc-710	218	4	study	study	NOUN
ijtc-710	218	5	could	could	AUX
ijtc-710	218	6	expand	expand	VERB
ijtc-710	218	7	its	its	PRON
ijtc-710	218	8	scope	scope	NOUN
ijtc-710	218	9	to	to	ADP
ijtc-710	218	10	different	different	ADJ
ijtc-710	218	11	objects	object	NOUN
ijtc-710	218	12	during	during	ADP
ijtc-710	218	13	a	a	DET
ijtc-710	218	14	longer	long	ADJ
ijtc-710	218	15	research	research	NOUN
ijtc-710	218	16	period	period	NOUN
ijtc-710	218	17	.	.	PUNCT
ijtc-710	219	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-710	219	2	uncovering	uncover	VERB
ijtc-710	219	3	tax	tax	NOUN
ijtc-710	219	4	avoidance	avoidance	NOUN
ijtc-710	219	5	drivers	driver	NOUN
ijtc-710	219	6	in	in	ADP
ijtc-710	219	7	idx	idx	ADJ
ijtc-710	219	8	mining	mining	NOUN
ijtc-710	219	9	firms	firm	NOUN
ijtc-710	219	10	2019	2019	NUM
ijtc-710	219	11	-	-	SYM
ijtc-710	219	12	2021	2021	NUM
ijtc-710	219	13	:	:	PUNCT
ijtc-710	219	14	financial	financial	ADJ
ijtc-710	219	15	distress	distress	NOUN
ijtc-710	219	16	,	,	PUNCT
ijtc-710	219	17	thin	thin	ADJ
ijtc-710	219	18	capitalization	capitalization	NOUN
ijtc-710	219	19	,	,	PUNCT
ijtc-710	219	20	and	and	CCONJ
ijtc-710	219	21	csr	csr	NOUN
ijtc-710	219	22	disclosure	disclosure	NOUN
ijtc-710	219	23	effects	effect	NOUN
ijtc-710	219	24	tandayu	tandayu	VERB
ijtc-710	219	25	,	,	PUNCT
ijtc-710	219	26	kalangi	kalangi	PROPN
ijtc-710	219	27	and	and	CCONJ
ijtc-710	219	28	tangkuman	tangkuman	NOUN
ijtc-710	219	29	232	232	NUM
ijtc-710	220	1	|	|	ADV
ijtc-710	220	2	ilomata	ilomata	PROPN
ijtc-710	220	3	international	international	ADJ
ijtc-710	220	4	journal	journal	NOUN
ijtc-710	220	5	of	of	ADP
ijtc-710	220	6	tax	tax	PROPN
ijtc-710	220	7	&	&	CCONJ
ijtc-710	220	8	accounting	accounting	PROPN
ijtc-710	220	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	220	10	reference	reference	NOUN
ijtc-710	220	11	ahdiyah	ahdiyah	NOUN
ijtc-710	220	12	,	,	PUNCT
ijtc-710	220	13	a.	a.	PROPN
ijtc-710	220	14	,	,	PUNCT
ijtc-710	220	15	&	&	CCONJ
ijtc-710	220	16	triyanto	triyanto	PROPN
ijtc-710	220	17	,	,	PUNCT
ijtc-710	220	18	d.	d.	PROPN
ijtc-710	220	19	n.	n.	PROPN
ijtc-710	220	20	(	(	PUNCT
ijtc-710	220	21	2021	2021	NUM
ijtc-710	220	22	)	)	PUNCT
ijtc-710	220	23	.	.	PUNCT
ijtc-710	221	1	impact	impact	NOUN
ijtc-710	221	2	of	of	ADP
ijtc-710	221	3	financial	financial	ADJ
ijtc-710	221	4	distress	distress	NOUN
ijtc-710	221	5	,	,	PUNCT
ijtc-710	221	6	firm	firm	ADJ
ijtc-710	221	7	size	size	NOUN
ijtc-710	221	8	,	,	PUNCT
ijtc-710	221	9	fixed	fix	VERB
ijtc-710	221	10	asset	asset	NOUN
ijtc-710	221	11	intensity	intensity	NOUN
ijtc-710	221	12	,	,	PUNCT
ijtc-710	221	13	and	and	CCONJ
ijtc-710	221	14	inventory	inventory	NOUN
ijtc-710	221	15	intensity	intensity	NOUN
ijtc-710	221	16	on	on	ADP
ijtc-710	221	17	tax	tax	NOUN
ijtc-710	221	18	aggressiveness	aggressiveness	NOUN
ijtc-710	221	19	.	.	PUNCT
ijtc-710	222	1	journal	journal	NOUN
ijtc-710	222	2	of	of	ADP
ijtc-710	222	3	accounting	accounting	NOUN
ijtc-710	222	4	auditing	auditing	NOUN
ijtc-710	222	5	and	and	CCONJ
ijtc-710	222	6	business	business	NOUN
ijtc-710	222	7	,	,	PUNCT
ijtc-710	222	8	4(2	4(2	NUM
ijtc-710	222	9	)	)	PUNCT
ijtc-710	222	10	,	,	PUNCT
ijtc-710	222	11	49–59	49–59	NOUN
ijtc-710	222	12	.	.	PUNCT
ijtc-710	223	1	https://jurnal.unpad.ac.id/jaab/article/view/34528	https://jurnal.unpad.ac.id/jaab/article/view/34528	PROPN
ijtc-710	223	2	alhady	alhady	PROPN
ijtc-710	223	3	,	,	PUNCT
ijtc-710	223	4	i.	i.	NOUN
ijtc-710	223	5	,	,	PUNCT
ijtc-710	223	6	arieftiara	arieftiara	PROPN
ijtc-710	223	7	,	,	PUNCT
ijtc-710	223	8	d.	d.	PROPN
ijtc-710	223	9	,	,	PUNCT
ijtc-710	223	10	&	&	CCONJ
ijtc-710	223	11	lastiningsih	lastiningsih	PROPN
ijtc-710	223	12	,	,	PUNCT
ijtc-710	223	13	n.	n.	NOUN
ijtc-710	223	14	(	(	PUNCT
ijtc-710	223	15	2021	2021	NUM
ijtc-710	223	16	)	)	PUNCT
ijtc-710	223	17	.	.	PUNCT
ijtc-710	224	1	does	do	AUX
ijtc-710	224	2	board	board	NOUN
ijtc-710	224	3	of	of	ADP
ijtc-710	224	4	commissioners	commissioner	NOUN
ijtc-710	224	5	independence	independence	NOUN
ijtc-710	224	6	still	still	ADV
ijtc-710	224	7	relevant	relevant	ADJ
ijtc-710	224	8	in	in	ADP
ijtc-710	224	9	tax	tax	NOUN
ijtc-710	224	10	avoidance	avoidance	NOUN
ijtc-710	224	11	monitoring	monitoring	NOUN
ijtc-710	224	12	?	?	PUNCT
ijtc-710	225	1	international	international	ADJ
ijtc-710	225	2	journal	journal	NOUN
ijtc-710	225	3	of	of	ADP
ijtc-710	225	4	research	research	NOUN
ijtc-710	225	5	in	in	ADP
ijtc-710	225	6	business	business	NOUN
ijtc-710	225	7	and	and	CCONJ
ijtc-710	225	8	social	social	ADJ
ijtc-710	225	9	science	science	NOUN
ijtc-710	225	10	,	,	PUNCT
ijtc-710	225	11	10(5	10(5	NUM
ijtc-710	225	12	)	)	PUNCT
ijtc-710	225	13	,	,	PUNCT
ijtc-710	225	14	148–156	148–156	NUM
ijtc-710	225	15	.	.	PUNCT
ijtc-710	226	1	https://doi.org/10.20525/ijrbs.v10i5.1263	https://doi.org/10.20525/ijrbs.v10i5.1263	NUM
ijtc-710	226	2	alm	alm	PROPN
ijtc-710	226	3	,	,	PUNCT
ijtc-710	226	4	j.	j.	PROPN
ijtc-710	226	5	,	,	PUNCT
ijtc-710	226	6	liu	liu	PROPN
ijtc-710	226	7	,	,	PUNCT
ijtc-710	226	8	y.	y.	PROPN
ijtc-710	226	9	,	,	PUNCT
ijtc-710	226	10	&	&	CCONJ
ijtc-710	226	11	zhang	zhang	PROPN
ijtc-710	226	12	,	,	PUNCT
ijtc-710	226	13	k.	k.	PROPN
ijtc-710	226	14	(	(	PUNCT
ijtc-710	226	15	2019	2019	NUM
ijtc-710	226	16	)	)	PUNCT
ijtc-710	226	17	.	.	PUNCT
ijtc-710	227	1	financial	financial	ADJ
ijtc-710	227	2	constraints	constraint	NOUN
ijtc-710	227	3	and	and	CCONJ
ijtc-710	227	4	firm	firm	ADJ
ijtc-710	227	5	tax	tax	NOUN
ijtc-710	227	6	evasion	evasion	NOUN
ijtc-710	227	7	.	.	PUNCT
ijtc-710	228	1	international	international	ADJ
ijtc-710	228	2	tax	tax	NOUN
ijtc-710	228	3	and	and	CCONJ
ijtc-710	228	4	public	public	ADJ
ijtc-710	228	5	finance	finance	NOUN
ijtc-710	228	6	,	,	PUNCT
ijtc-710	228	7	26(1	26(1	NUM
ijtc-710	228	8	)	)	PUNCT
ijtc-710	228	9	,	,	PUNCT
ijtc-710	228	10	71–102	71–102	NUM
ijtc-710	228	11	.	.	PUNCT
ijtc-710	229	1	https://doi.org/10.1007/s10797-018-9502-7	https://doi.org/10.1007/s10797-018-9502-7	PROPN
ijtc-710	229	2	arnold	arnold	PROPN
ijtc-710	229	3	,	,	PUNCT
ijtc-710	229	4	g.	g.	PROPN
ijtc-710	229	5	,	,	PUNCT
ijtc-710	229	6	&	&	CCONJ
ijtc-710	229	7	lewis	lewis	PROPN
ijtc-710	229	8	,	,	PUNCT
ijtc-710	229	9	d.	d.	PROPN
ijtc-710	229	10	(	(	PUNCT
ijtc-710	229	11	2019	2019	NUM
ijtc-710	229	12	)	)	PUNCT
ijtc-710	229	13	.	.	PUNCT
ijtc-710	230	1	corporate	corporate	ADJ
ijtc-710	230	2	financial	financial	ADJ
ijtc-710	230	3	management	management	NOUN
ijtc-710	230	4	(	(	PUNCT
ijtc-710	230	5	6th	6th	ADJ
ijtc-710	230	6	ed	ed	NOUN
ijtc-710	230	7	.	.	PUNCT
ijtc-710	230	8	)	)	PUNCT
ijtc-710	230	9	.	.	PUNCT
ijtc-710	231	1	pearson	pearson	PROPN
ijtc-710	231	2	education	education	PROPN
ijtc-710	231	3	limited	limit	VERB
ijtc-710	231	4	.	.	PUNCT
ijtc-710	232	1	artini	artini	PROPN
ijtc-710	232	2	,	,	PUNCT
ijtc-710	232	3	n.	n.	NOUN
ijtc-710	232	4	m.	m.	NOUN
ijtc-710	232	5	,	,	PUNCT
ijtc-710	232	6	&	&	CCONJ
ijtc-710	232	7	setiawan	setiawan	PROPN
ijtc-710	232	8	,	,	PUNCT
ijtc-710	232	9	p.	p.	PROPN
ijtc-710	232	10	e.	e.	PROPN
ijtc-710	233	1	(	(	PUNCT
ijtc-710	233	2	2021	2021	NUM
ijtc-710	233	3	)	)	PUNCT
ijtc-710	233	4	.	.	PUNCT
ijtc-710	234	1	pengungkapan	pengungkapan	VERB
ijtc-710	234	2	corporate	corporate	ADJ
ijtc-710	234	3	social	social	ADJ
ijtc-710	234	4	responsibility	responsibility	NOUN
ijtc-710	234	5	dan	dan	PROPN
ijtc-710	234	6	penghindaran	penghindaran	VERB
ijtc-710	234	7	pajak	pajak	PROPN
ijtc-710	234	8	dengan	dengan	PROPN
ijtc-710	234	9	profitabilitas	profitabilitas	PROPN
ijtc-710	234	10	sebagai	sebagai	PROPN
ijtc-710	234	11	variabel	variabel	PROPN
ijtc-710	234	12	moderasi	moderasi	PROPN
ijtc-710	234	13	.	.	PUNCT
ijtc-710	235	1	e	e	X
ijtc-710	235	2	-	-	ADJ
ijtc-710	235	3	jurnal	jurnal	ADJ
ijtc-710	235	4	akuntansi	akuntansi	PROPN
ijtc-710	235	5	,	,	PUNCT
ijtc-710	235	6	31(9	31(9	NUM
ijtc-710	235	7	)	)	PUNCT
ijtc-710	235	8	,	,	PUNCT
ijtc-710	235	9	2277–2288	2277–2288	NUM
ijtc-710	235	10	.	.	PUNCT
ijtc-710	236	1	https://doi.org/10.24843/eja.2021.v31.i09.p10	https://doi.org/10.24843/eja.2021.v31.i09.p10	DET
ijtc-710	236	2	brealey	brealey	PROPN
ijtc-710	236	3	,	,	PUNCT
ijtc-710	236	4	r.	r.	PROPN
ijtc-710	236	5	a.	a.	PROPN
ijtc-710	236	6	,	,	PUNCT
ijtc-710	236	7	myers	myers	PROPN
ijtc-710	236	8	,	,	PUNCT
ijtc-710	236	9	s.	s.	PROPN
ijtc-710	236	10	c.	c.	PROPN
ijtc-710	236	11	,	,	PUNCT
ijtc-710	236	12	&	&	CCONJ
ijtc-710	236	13	marcus	marcus	PROPN
ijtc-710	236	14	,	,	PUNCT
ijtc-710	236	15	a.	a.	PROPN
ijtc-710	236	16	j.	j.	PROPN
ijtc-710	236	17	(	(	PUNCT
ijtc-710	236	18	2020	2020	NUM
ijtc-710	236	19	)	)	PUNCT
ijtc-710	236	20	.	.	PUNCT
ijtc-710	237	1	fundamentals	fundamental	NOUN
ijtc-710	237	2	of	of	ADP
ijtc-710	237	3	corporate	corporate	ADJ
ijtc-710	237	4	finance	finance	NOUN
ijtc-710	237	5	(	(	PUNCT
ijtc-710	237	6	10th	10th	ADJ
ijtc-710	237	7	ed	ed	NOUN
ijtc-710	237	8	.	.	PUNCT
ijtc-710	237	9	)	)	PUNCT
ijtc-710	237	10	.	.	PUNCT
ijtc-710	238	1	mcgraw	mcgraw	PROPN
ijtc-710	238	2	-	-	PUNCT
ijtc-710	238	3	hill	hill	NOUN
ijtc-710	238	4	education	education	NOUN
ijtc-710	238	5	.	.	PUNCT
ijtc-710	239	1	https://lccn.loc.gov/2018047649	https://lccn.loc.gov/2018047649	PROPN
ijtc-710	239	2	dang	dang	PROPN
ijtc-710	239	3	,	,	PUNCT
ijtc-710	239	4	v.	v.	PROPN
ijtc-710	239	5	c.	c.	PROPN
ijtc-710	239	6	,	,	PUNCT
ijtc-710	239	7	&	&	CCONJ
ijtc-710	239	8	tran	tran	PROPN
ijtc-710	239	9	,	,	PUNCT
ijtc-710	239	10	x.	x.	PROPN
ijtc-710	239	11	h.	h.	PROPN
ijtc-710	239	12	(	(	PUNCT
ijtc-710	239	13	2021	2021	NUM
ijtc-710	239	14	)	)	PUNCT
ijtc-710	239	15	.	.	PUNCT
ijtc-710	240	1	the	the	DET
ijtc-710	240	2	impact	impact	NOUN
ijtc-710	240	3	of	of	ADP
ijtc-710	240	4	financial	financial	ADJ
ijtc-710	240	5	distress	distress	NOUN
ijtc-710	240	6	on	on	ADP
ijtc-710	240	7	tax	tax	NOUN
ijtc-710	240	8	avoidance	avoidance	NOUN
ijtc-710	240	9	:	:	PUNCT
ijtc-710	240	10	an	an	DET
ijtc-710	240	11	empirical	empirical	ADJ
ijtc-710	240	12	analysis	analysis	NOUN
ijtc-710	240	13	of	of	ADP
ijtc-710	240	14	the	the	DET
ijtc-710	240	15	vietnamese	vietnamese	ADJ
ijtc-710	240	16	listed	list	VERB
ijtc-710	240	17	companies	company	NOUN
ijtc-710	240	18	.	.	PUNCT
ijtc-710	241	1	cogent	cogent	NOUN
ijtc-710	241	2	business	business	PROPN
ijtc-710	241	3	&	&	CCONJ
ijtc-710	241	4	management	management	PROPN
ijtc-710	241	5	,	,	PUNCT
ijtc-710	241	6	8(1	8(1	NOUN
ijtc-710	241	7	)	)	PUNCT
ijtc-710	241	8	,	,	PUNCT
ijtc-710	241	9	1–10	1–10	NOUN
ijtc-710	241	10	.	.	PUNCT
ijtc-710	242	1	https://doi.org/10.1080/23311975.2021.1953678	https://doi.org/10.1080/23311975.2021.1953678	PROPN
ijtc-710	242	2	dewi	dewi	PROPN
ijtc-710	242	3	,	,	PUNCT
ijtc-710	242	4	n.	n.	PROPN
ijtc-710	242	5	p.	p.	PROPN
ijtc-710	242	6	s.	s.	PROPN
ijtc-710	242	7	s.	s.	PROPN
ijtc-710	242	8	,	,	PUNCT
ijtc-710	242	9	&	&	CCONJ
ijtc-710	242	10	putri	putri	PROPN
ijtc-710	242	11	,	,	PUNCT
ijtc-710	242	12	i.	i.	PROPN
ijtc-710	242	13	g.	g.	PROPN
ijtc-710	242	14	a.	a.	PROPN
ijtc-710	242	15	m.	m.	PROPN
ijtc-710	242	16	a.	a.	PROPN
ijtc-710	242	17	d.	d.	PROPN
ijtc-710	242	18	(	(	PUNCT
ijtc-710	242	19	2021	2021	NUM
ijtc-710	242	20	)	)	PUNCT
ijtc-710	242	21	.	.	PUNCT
ijtc-710	243	1	corporate	corporate	ADJ
ijtc-710	243	2	social	social	ADJ
ijtc-710	243	3	responsibility	responsibility	NOUN
ijtc-710	243	4	dan	dan	PROPN
ijtc-710	243	5	free	free	ADJ
ijtc-710	243	6	cash	cash	NOUN
ijtc-710	243	7	flow	flow	NOUN
ijtc-710	243	8	pada	pada	PROPN
ijtc-710	243	9	tax	tax	NOUN
ijtc-710	243	10	avoidance	avoidance	NOUN
ijtc-710	243	11	.	.	PUNCT
ijtc-710	244	1	e	e	X
ijtc-710	244	2	-	-	ADJ
ijtc-710	244	3	jurnal	jurnal	ADJ
ijtc-710	244	4	akuntansi	akuntansi	PROPN
ijtc-710	244	5	,	,	PUNCT
ijtc-710	244	6	31(5	31(5	NUM
ijtc-710	244	7	)	)	PUNCT
ijtc-710	244	8	,	,	PUNCT
ijtc-710	244	9	1069–1081	1069–1081	NUM
ijtc-710	244	10	.	.	PUNCT
ijtc-710	245	1	https://doi.org/10.24843/eja.2021.v31.i05.p01	https://doi.org/10.24843/eja.2021.v31.i05.p01	NOUN
ijtc-710	245	2	fasita	fasita	PROPN
ijtc-710	245	3	,	,	PUNCT
ijtc-710	245	4	e.	e.	PROPN
ijtc-710	245	5	,	,	PUNCT
ijtc-710	245	6	firmansyah	firmansyah	PROPN
ijtc-710	245	7	,	,	PUNCT
ijtc-710	245	8	a.	a.	PROPN
ijtc-710	245	9	,	,	PUNCT
ijtc-710	245	10	&	&	CCONJ
ijtc-710	245	11	irawan	irawan	PROPN
ijtc-710	245	12	,	,	PUNCT
ijtc-710	245	13	f.	f.	PROPN
ijtc-710	245	14	(	(	PUNCT
ijtc-710	245	15	2022	2022	NUM
ijtc-710	245	16	)	)	PUNCT
ijtc-710	245	17	.	.	PUNCT
ijtc-710	246	1	transfer	transfer	NOUN
ijtc-710	246	2	pricing	pricing	NOUN
ijtc-710	246	3	aggressiveness	aggressiveness	NOUN
ijtc-710	246	4	,	,	PUNCT
ijtc-710	246	5	thin	thin	ADJ
ijtc-710	246	6	capitalization	capitalization	NOUN
ijtc-710	246	7	,	,	PUNCT
ijtc-710	246	8	political	political	ADJ
ijtc-710	246	9	connection	connection	NOUN
ijtc-710	246	10	,	,	PUNCT
ijtc-710	246	11	tax	tax	NOUN
ijtc-710	246	12	avoidance	avoidance	NOUN
ijtc-710	246	13	:	:	PUNCT
ijtc-710	246	14	does	do	AUX
ijtc-710	246	15	corporate	corporate	ADJ
ijtc-710	246	16	governance	governance	NOUN
ijtc-710	246	17	have	have	VERB
ijtc-710	246	18	a	a	DET
ijtc-710	246	19	role	role	NOUN
ijtc-710	246	20	in	in	ADP
ijtc-710	246	21	indonesia	indonesia	PROPN
ijtc-710	246	22	?	?	PUNCT
ijtc-710	247	1	riset	riset	PROPN
ijtc-710	247	2	akuntansi	akuntansi	PROPN
ijtc-710	247	3	dan	dan	PROPN
ijtc-710	247	4	keuangan	keuangan	PROPN
ijtc-710	247	5	indonesia	indonesia	PROPN
ijtc-710	247	6	,	,	PUNCT
ijtc-710	247	7	7(1	7(1	NUM
ijtc-710	247	8	)	)	PUNCT
ijtc-710	247	9	,	,	PUNCT
ijtc-710	247	10	63–93	63–93	NUM
ijtc-710	247	11	.	.	PUNCT
ijtc-710	248	1	https://doi.org/10.23917/reaksi.v7i1.17313	https://doi.org/10.23917/reaksi.v7i1.17313	PROPN
ijtc-710	248	2	fauzan	fauzan	NOUN
ijtc-710	248	3	,	,	PUNCT
ijtc-710	248	4	f.	f.	PROPN
ijtc-710	248	5	,	,	PUNCT
ijtc-710	248	6	arsanti	arsanti	PROPN
ijtc-710	248	7	,	,	PUNCT
ijtc-710	248	8	p.	p.	PROPN
ijtc-710	248	9	m.	m.	PROPN
ijtc-710	248	10	d.	d.	PROPN
ijtc-710	248	11	,	,	PUNCT
ijtc-710	248	12	&	&	CCONJ
ijtc-710	248	13	fatchan	fatchan	PROPN
ijtc-710	248	14	,	,	PUNCT
ijtc-710	248	15	i.	i.	PROPN
ijtc-710	248	16	n.	n.	PROPN
ijtc-710	248	17	(	(	PUNCT
ijtc-710	248	18	2021	2021	NUM
ijtc-710	248	19	)	)	PUNCT
ijtc-710	248	20	.	.	PUNCT
ijtc-710	249	1	the	the	DET
ijtc-710	249	2	effect	effect	NOUN
ijtc-710	249	3	of	of	ADP
ijtc-710	249	4	financial	financial	ADJ
ijtc-710	249	5	distress	distress	NOUN
ijtc-710	249	6	,	,	PUNCT
ijtc-710	249	7	good	good	ADJ
ijtc-710	249	8	corporate	corporate	ADJ
ijtc-710	249	9	governance	governance	NOUN
ijtc-710	249	10	,	,	PUNCT
ijtc-710	249	11	and	and	CCONJ
ijtc-710	249	12	institutional	institutional	ADJ
ijtc-710	249	13	ownership	ownership	NOUN
ijtc-710	249	14	on	on	ADP
ijtc-710	249	15	tax	tax	NOUN
ijtc-710	249	16	avoidance	avoidance	NOUN
ijtc-710	249	17	(	(	PUNCT
ijtc-710	249	18	empirical	empirical	ADJ
ijtc-710	249	19	study	study	NOUN
ijtc-710	249	20	of	of	ADP
ijtc-710	249	21	manufacturing	manufacturing	NOUN
ijtc-710	249	22	companies	company	NOUN
ijtc-710	249	23	in	in	ADP
ijtc-710	249	24	the	the	DET
ijtc-710	249	25	consumer	consumer	NOUN
ijtc-710	249	26	goods	good	NOUN
ijtc-710	249	27	industry	industry	NOUN
ijtc-710	249	28	sector	sector	NOUN
ijtc-710	249	29	listed	list	VERB
ijtc-710	249	30	on	on	ADP
ijtc-710	249	31	the	the	DET
ijtc-710	249	32	indonesia	indonesia	PROPN
ijtc-710	249	33	stock	stock	PROPN
ijtc-710	249	34	exchange	exchange	PROPN
ijtc-710	249	35	for	for	ADP
ijtc-710	249	36	the	the	DET
ijtc-710	249	37	2016	2016	NUM
ijtc-710	249	38	-	-	SYM
ijtc-710	249	39	2019	2019	NUM
ijtc-710	249	40	period	period	NOUN
ijtc-710	249	41	)	)	PUNCT
ijtc-710	249	42	.	.	PUNCT
ijtc-710	250	1	jurnal	jurnal	PROPN
ijtc-710	250	2	riset	riset	PROPN
ijtc-710	250	3	akuntansi	akuntansi	PROPN
ijtc-710	250	4	dan	dan	PROPN
ijtc-710	250	5	keuangan	keuangan	PROPN
ijtc-710	250	6	indonesia	indonesia	PROPN
ijtc-710	250	7	,	,	PUNCT
ijtc-710	250	8	6(2	6(2	NUM
ijtc-710	250	9	)	)	PUNCT
ijtc-710	250	10	,	,	PUNCT
ijtc-710	250	11	154–165	154–165	NUM
ijtc-710	250	12	.	.	PUNCT
ijtc-710	251	1	https://journals.ums.ac.id/index.php/reaksi/article/view/16126	https://journals.ums.ac.id/index.php/reaksi/article/view/16126	PROPN
ijtc-710	251	2	firmansyah	firmansyah	PROPN
ijtc-710	251	3	,	,	PUNCT
ijtc-710	251	4	a.	a.	PROPN
ijtc-710	251	5	,	,	PUNCT
ijtc-710	251	6	&	&	CCONJ
ijtc-710	251	7	estutik	estutik	PROPN
ijtc-710	251	8	,	,	PUNCT
ijtc-710	251	9	r.	r.	PROPN
ijtc-710	251	10	s.	s.	PROPN
ijtc-710	251	11	(	(	PUNCT
ijtc-710	251	12	2020	2020	NUM
ijtc-710	251	13	)	)	PUNCT
ijtc-710	251	14	.	.	PUNCT
ijtc-710	252	1	environmental	environmental	ADJ
ijtc-710	252	2	responsibility	responsibility	NOUN
ijtc-710	252	3	performance	performance	NOUN
ijtc-710	252	4	,	,	PUNCT
ijtc-710	252	5	corporate	corporate	ADJ
ijtc-710	252	6	social	social	ADJ
ijtc-710	252	7	responsibility	responsibility	NOUN
ijtc-710	252	8	disclosure	disclosure	NOUN
ijtc-710	252	9	,	,	PUNCT
ijtc-710	252	10	tax	tax	NOUN
ijtc-710	252	11	aggressiveness	aggressiveness	NOUN
ijtc-710	252	12	:	:	PUNCT
ijtc-710	252	13	does	do	AUX
ijtc-710	252	14	corporate	corporate	ADJ
ijtc-710	252	15	governance	governance	NOUN
ijtc-710	252	16	have	have	VERB
ijtc-710	252	17	a	a	DET
ijtc-710	252	18	role	role	NOUN
ijtc-710	252	19	?	?	PUNCT
ijtc-710	253	1	journal	journal	NOUN
ijtc-710	253	2	of	of	ADP
ijtc-710	253	3	governance	governance	NOUN
ijtc-710	253	4	and	and	CCONJ
ijtc-710	253	5	regulation	regulation	NOUN
ijtc-710	253	6	,	,	PUNCT
ijtc-710	253	7	9(4	9(4	NUM
ijtc-710	253	8	)	)	PUNCT
ijtc-710	253	9	,	,	PUNCT
ijtc-710	253	10	8–24	8–24	PROPN
ijtc-710	253	11	.	.	PUNCT
ijtc-710	254	1	https://doi.org/10.22495/jgrv9i4art1	https://doi.org/10.22495/jgrv9i4art1	X
ijtc-710	254	2	global	global	ADJ
ijtc-710	254	3	witness	witness	NOUN
ijtc-710	254	4	.	.	PUNCT
ijtc-710	255	1	(	(	PUNCT
ijtc-710	255	2	2019	2019	NUM
ijtc-710	255	3	)	)	PUNCT
ijtc-710	255	4	.	.	PUNCT
ijtc-710	256	1	pengalihan	pengalihan	PROPN
ijtc-710	256	2	uang	uang	PROPN
ijtc-710	256	3	batubara	batubara	PROPN
ijtc-710	256	4	indonesia	indonesia	PROPN
ijtc-710	256	5	bagian	bagian	PROPN
ijtc-710	256	6	3	3	NUM
ijtc-710	256	7	:	:	PUNCT
ijtc-710	256	8	jaringan	jaringan	PROPN
ijtc-710	256	9	luar	luar	PROPN
ijtc-710	256	10	negeri	negeri	PROPN
ijtc-710	256	11	milik	milik	PROPN
ijtc-710	256	12	adaro	adaro	NOUN
ijtc-710	256	13	.	.	PUNCT
ijtc-710	257	1	https://www.globalwitness.org/en/campaigns/oil-gas-and-mining/pengalihan-uang-batubara-indonesia-bagian-3-saatnya-adaro-membayar-pajak/	https://www.globalwitness.org/en/campaigns/oil-gas-and-mining/pengalihan-uang-batubara-indonesia-bagian-3-saatnya-adaro-membayar-pajak/	ADJ
ijtc-710	257	2	hajawiyah	hajawiyah	NOUN
ijtc-710	257	3	,	,	PUNCT
ijtc-710	257	4	a.	a.	NOUN
ijtc-710	257	5	,	,	PUNCT
ijtc-710	257	6	kiswanto	kiswanto	PROPN
ijtc-710	257	7	,	,	PUNCT
ijtc-710	257	8	k.	k.	PROPN
ijtc-710	257	9	,	,	PUNCT
ijtc-710	257	10	suryarini	suryarini	NOUN
ijtc-710	257	11	,	,	PUNCT
ijtc-710	257	12	t.	t.	PROPN
ijtc-710	257	13	,	,	PUNCT
ijtc-710	257	14	yanto	yanto	NOUN
ijtc-710	257	15	,	,	PUNCT
ijtc-710	257	16	h.	h.	PROPN
ijtc-710	257	17	,	,	PUNCT
ijtc-710	257	18	&	&	CCONJ
ijtc-710	257	19	harjanto	harjanto	PROPN
ijtc-710	257	20	,	,	PUNCT
ijtc-710	257	21	a.	a.	NOUN
ijtc-710	257	22	p.	p.	NOUN
ijtc-710	257	23	(	(	PUNCT
ijtc-710	257	24	2022	2022	NUM
ijtc-710	257	25	)	)	PUNCT
ijtc-710	257	26	.	.	PUNCT
ijtc-710	258	1	the	the	DET
ijtc-710	258	2	bidirectional	bidirectional	ADJ
ijtc-710	258	3	relationship	relationship	NOUN
ijtc-710	258	4	of	of	ADP
ijtc-710	258	5	tax	tax	NOUN
ijtc-710	258	6	aggressiveness	aggressiveness	NOUN
ijtc-710	258	7	and	and	CCONJ
ijtc-710	258	8	csr	csr	NOUN
ijtc-710	258	9	:	:	PUNCT
ijtc-710	258	10	evidence	evidence	NOUN
ijtc-710	258	11	from	from	ADP
ijtc-710	258	12	indonesia	indonesia	PROPN
ijtc-710	258	13	.	.	PUNCT
ijtc-710	259	1	cogent	cogent	PROPN
ijtc-710	259	2	business	business	PROPN
ijtc-710	259	3	&	&	CCONJ
ijtc-710	259	4	management	management	PROPN
ijtc-710	259	5	,	,	PUNCT
ijtc-710	259	6	9(1	9(1	NUM
ijtc-710	259	7	)	)	PUNCT
ijtc-710	259	8	,	,	PUNCT
ijtc-710	259	9	1–19	1–19	PROPN
ijtc-710	259	10	.	.	PUNCT
ijtc-710	260	1	https://doi.org/10.1080/23311975.2022.2090207	https://doi.org/10.1080/23311975.2022.2090207	PROPN
ijtc-710	260	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	260	3	https://jurnal.unpad.ac.id/jaab/article/view/34528	https://jurnal.unpad.ac.id/jaab/article/view/34528	NOUN
ijtc-710	260	4	https://doi.org/10.20525/ijrbs.v10i5.1263	https://doi.org/10.20525/ijrbs.v10i5.1263	ADV
ijtc-710	260	5	https://doi.org/10.1007/s10797-018-9502-7	https://doi.org/10.1007/s10797-018-9502-7	NUM
ijtc-710	260	6	https://doi.org/10.24843/eja.2021.v31.i09.p10	https://doi.org/10.24843/eja.2021.v31.i09.p10	ADV
ijtc-710	260	7	https://lccn.loc.gov/2018047649	https://lccn.loc.gov/2018047649	NOUN
ijtc-710	260	8	https://doi.org/10.1080/23311975.2021.1953678	https://doi.org/10.1080/23311975.2021.1953678	PUNCT
ijtc-710	260	9	https://doi.org/10.24843/eja.2021.v31.i05.p01	https://doi.org/10.24843/eja.2021.v31.i05.p01	PROPN
ijtc-710	260	10	https://doi.org/10.23917/reaksi.v7i1.17313	https://doi.org/10.23917/reaksi.v7i1.17313	PROPN
ijtc-710	260	11	https://journals.ums.ac.id/index.php/reaksi/article/view/16126	https://journals.ums.ac.id/index.php/reaksi/article/view/16126	NOUN
ijtc-710	260	12	https://doi.org/10.22495/jgrv9i4art1	https://doi.org/10.22495/jgrv9i4art1	X
ijtc-710	260	13	https://www.globalwitness.org/en/campaigns/oil-gas-and-mining/pengalihan-uang-batu-bara-indonesia-bagian-3-saatnya-adaro-membayar-pajak/	https://www.globalwitness.org/en/campaigns/oil-gas-and-mining/pengalihan-uang-batu-bara-indonesia-bagian-3-saatnya-adaro-membayar-pajak/	PROPN
ijtc-710	260	14	https://www.globalwitness.org/en/campaigns/oil-gas-and-mining/pengalihan-uang-batu-bara-indonesia-bagian-3-saatnya-adaro-membayar-pajak/	https://www.globalwitness.org/en/campaigns/oil-gas-and-mining/pengalihan-uang-batu-bara-indonesia-bagian-3-saatnya-adaro-membayar-pajak/	PROPN
ijtc-710	260	15	https://doi.org/10.1080/23311975.2022.2090207	https://doi.org/10.1080/23311975.2022.2090207	PROPN
ijtc-710	260	16	uncovering	uncover	VERB
ijtc-710	260	17	tax	tax	NOUN
ijtc-710	260	18	avoidance	avoidance	NOUN
ijtc-710	260	19	drivers	driver	NOUN
ijtc-710	260	20	in	in	ADP
ijtc-710	260	21	idx	idx	ADJ
ijtc-710	260	22	mining	mining	NOUN
ijtc-710	260	23	firms	firm	NOUN
ijtc-710	260	24	2019	2019	NUM
ijtc-710	260	25	-	-	SYM
ijtc-710	260	26	2021	2021	NUM
ijtc-710	260	27	:	:	PUNCT
ijtc-710	260	28	financial	financial	ADJ
ijtc-710	260	29	distress	distress	NOUN
ijtc-710	260	30	,	,	PUNCT
ijtc-710	260	31	thin	thin	ADJ
ijtc-710	260	32	capitalization	capitalization	NOUN
ijtc-710	260	33	,	,	PUNCT
ijtc-710	260	34	and	and	CCONJ
ijtc-710	260	35	csr	csr	NOUN
ijtc-710	260	36	disclosure	disclosure	NOUN
ijtc-710	260	37	effects	effect	NOUN
ijtc-710	260	38	tandayu	tandayu	VERB
ijtc-710	260	39	,	,	PUNCT
ijtc-710	260	40	kalangi	kalangi	PROPN
ijtc-710	260	41	and	and	CCONJ
ijtc-710	260	42	tangkuman	tangkuman	NOUN
ijtc-710	260	43	233	233	NUM
ijtc-710	260	44	|	|	ADV
ijtc-710	260	45	ilomata	ilomata	NOUN
ijtc-710	260	46	international	international	ADJ
ijtc-710	260	47	journal	journal	NOUN
ijtc-710	260	48	of	of	ADP
ijtc-710	260	49	tax	tax	PROPN
ijtc-710	260	50	&	&	CCONJ
ijtc-710	260	51	accounting	account	VERB
ijtc-710	260	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	260	53	handayani	handayani	ADJ
ijtc-710	260	54	,	,	PUNCT
ijtc-710	260	55	o.	o.	NOUN
ijtc-710	260	56	,	,	PUNCT
ijtc-710	260	57	&	&	CCONJ
ijtc-710	260	58	damayanti	damayanti	PROPN
ijtc-710	260	59	,	,	PUNCT
ijtc-710	260	60	w.	w.	PROPN
ijtc-710	260	61	(	(	PUNCT
ijtc-710	260	62	2018	2018	NUM
ijtc-710	260	63	)	)	PUNCT
ijtc-710	260	64	.	.	PUNCT
ijtc-710	261	1	determinants	determinant	NOUN
ijtc-710	261	2	of	of	ADP
ijtc-710	261	3	individual	individual	ADJ
ijtc-710	261	4	taxpayers	taxpayer	NOUN
ijtc-710	261	5	’	’	PART
ijtc-710	261	6	compliance	compliance	NOUN
ijtc-710	261	7	in	in	ADP
ijtc-710	261	8	indonesia	indonesia	PROPN
ijtc-710	261	9	:	:	PUNCT
ijtc-710	261	10	a	a	DET
ijtc-710	261	11	meta	meta	ADJ
ijtc-710	261	12	-	-	PUNCT
ijtc-710	261	13	analysis	analysis	NOUN
ijtc-710	261	14	.	.	PUNCT
ijtc-710	262	1	the	the	DET
ijtc-710	262	2	indonesian	indonesian	ADJ
ijtc-710	262	3	journal	journal	PROPN
ijtc-710	262	4	of	of	ADP
ijtc-710	262	5	accounting	accounting	NOUN
ijtc-710	262	6	research	research	NOUN
ijtc-710	262	7	,	,	PUNCT
ijtc-710	262	8	21(1	21(1	NUM
ijtc-710	262	9	)	)	PUNCT
ijtc-710	262	10	,	,	PUNCT
ijtc-710	262	11	1–22	1–22	NOUN
ijtc-710	262	12	.	.	PUNCT
ijtc-710	263	1	https://doi.org/10.33312/ijar.332	https://doi.org/10.33312/ijar.332	X
ijtc-710	264	1	hasanah	hasanah	PROPN
ijtc-710	264	2	,	,	PUNCT
ijtc-710	264	3	a.	a.	PROPN
ijtc-710	264	4	r.	r.	PROPN
ijtc-710	264	5	,	,	PUNCT
ijtc-710	264	6	&	&	CCONJ
ijtc-710	264	7	widiastuti	widiastuti	PROPN
ijtc-710	264	8	,	,	PUNCT
ijtc-710	264	9	n.	n.	PROPN
ijtc-710	264	10	p.	p.	PROPN
ijtc-710	264	11	e.	e.	PROPN
ijtc-710	264	12	(	(	PUNCT
ijtc-710	264	13	2022	2022	NUM
ijtc-710	264	14	)	)	PUNCT
ijtc-710	264	15	.	.	PUNCT
ijtc-710	265	1	managerial	managerial	ADJ
ijtc-710	265	2	and	and	CCONJ
ijtc-710	265	3	financial	financial	ADJ
ijtc-710	265	4	capabilities	capability	NOUN
ijtc-710	265	5	become	become	VERB
ijtc-710	265	6	determining	determine	VERB
ijtc-710	265	7	factors	factor	NOUN
ijtc-710	265	8	of	of	ADP
ijtc-710	265	9	tax	tax	NOUN
ijtc-710	265	10	avoidance	avoidance	NOUN
ijtc-710	265	11	practice	practice	NOUN
ijtc-710	265	12	in	in	ADP
ijtc-710	265	13	indonesia	indonesia	PROPN
ijtc-710	265	14	.	.	PUNCT
ijtc-710	266	1	international	international	ADJ
ijtc-710	266	2	journal	journal	PROPN
ijtc-710	266	3	of	of	ADP
ijtc-710	266	4	finance	finance	PROPN
ijtc-710	266	5	&	&	CCONJ
ijtc-710	266	6	banking	banking	NOUN
ijtc-710	266	7	studies	study	NOUN
ijtc-710	266	8	,	,	PUNCT
ijtc-710	266	9	11(1	11(1	NUM
ijtc-710	266	10	)	)	PUNCT
ijtc-710	266	11	,	,	PUNCT
ijtc-710	266	12	207–219	207–219	NUM
ijtc-710	266	13	.	.	PUNCT
ijtc-710	267	1	https://doi.org/10.20525/ijfbs.v11i1.1702	https://doi.org/10.20525/ijfbs.v11i1.1702	X
ijtc-710	268	1	herianti	herianti	PROPN
ijtc-710	268	2	,	,	PUNCT
ijtc-710	268	3	e.	e.	PROPN
ijtc-710	268	4	,	,	PUNCT
ijtc-710	268	5	&	&	CCONJ
ijtc-710	268	6	ritnawati	ritnawati	PROPN
ijtc-710	268	7	,	,	PUNCT
ijtc-710	268	8	e.	e.	PROPN
ijtc-710	268	9	(	(	PUNCT
ijtc-710	268	10	2021	2021	NUM
ijtc-710	268	11	)	)	PUNCT
ijtc-710	268	12	.	.	PUNCT
ijtc-710	269	1	pengaruh	pengaruh	PROPN
ijtc-710	269	2	strategi	strategi	PROPN
ijtc-710	269	3	bisnis	bisnis	PROPN
ijtc-710	269	4	dan	dan	PROPN
ijtc-710	269	5	corporate	corporate	ADJ
ijtc-710	269	6	social	social	ADJ
ijtc-710	269	7	responsibility	responsibility	NOUN
ijtc-710	269	8	terhadap	terhadap	PROPN
ijtc-710	269	9	tax	tax	PROPN
ijtc-710	269	10	avoidance	avoidance	NOUN
ijtc-710	269	11	dengan	dengan	PROPN
ijtc-710	269	12	kinerja	kinerja	PROPN
ijtc-710	269	13	laba	laba	PROPN
ijtc-710	269	14	sebagai	sebagai	PROPN
ijtc-710	269	15	variabel	variabel	PROPN
ijtc-710	269	16	moderasi	moderasi	PROPN
ijtc-710	269	17	(	(	PUNCT
ijtc-710	269	18	studi	studi	PROPN
ijtc-710	269	19	empiris	empiris	PROPN
ijtc-710	269	20	pada	pada	PROPN
ijtc-710	269	21	perusahaan	perusahaan	PROPN
ijtc-710	269	22	jasa	jasa	PROPN
ijtc-710	269	23	properti	properti	PROPN
ijtc-710	269	24	,	,	PUNCT
ijtc-710	269	25	real	real	ADJ
ijtc-710	269	26	estate	estate	NOUN
ijtc-710	269	27	dan	dan	PROPN
ijtc-710	269	28	konstruksi	konstruksi	PROPN
ijtc-710	269	29	bangunan	bangunan	PROPN
ijtc-710	269	30	yang	yang	PROPN
ijtc-710	269	31	terdaftar	terdaftar	PROPN
ijtc-710	269	32	di	di	PROPN
ijtc-710	269	33	bei	bei	PROPN
ijtc-710	269	34	periode	periode	PROPN
ijtc-710	269	35	2015	2015	NUM
ijtc-710	269	36	-	-	SYM
ijtc-710	269	37	2019	2019	NUM
ijtc-710	269	38	)	)	PUNCT
ijtc-710	269	39	.	.	PUNCT
ijtc-710	270	1	jurnal	jurnal	ADJ
ijtc-710	270	2	riset	riset	PROPN
ijtc-710	270	3	bisnis	bisnis	PROPN
ijtc-710	270	4	,	,	PUNCT
ijtc-710	270	5	4(2	4(2	NUM
ijtc-710	270	6	)	)	PUNCT
ijtc-710	270	7	,	,	PUNCT
ijtc-710	270	8	173–184	173–184	NUM
ijtc-710	270	9	.	.	PUNCT
ijtc-710	271	1	https://doi.org/10.35814/jrb.v4i2.2076	https://doi.org/10.35814/jrb.v4i2.2076	PROPN
ijtc-710	271	2	istiqfarosita	istiqfarosita	PROPN
ijtc-710	271	3	,	,	PUNCT
ijtc-710	271	4	m.	m.	NOUN
ijtc-710	271	5	,	,	PUNCT
ijtc-710	271	6	&	&	CCONJ
ijtc-710	271	7	abdani	abdani	PROPN
ijtc-710	271	8	,	,	PUNCT
ijtc-710	271	9	f.	f.	PROPN
ijtc-710	271	10	(	(	PUNCT
ijtc-710	271	11	2022	2022	NUM
ijtc-710	271	12	)	)	PUNCT
ijtc-710	271	13	.	.	PUNCT
ijtc-710	272	1	political	political	ADJ
ijtc-710	272	2	connections	connection	NOUN
ijtc-710	272	3	and	and	CCONJ
ijtc-710	272	4	thin	thin	ADJ
ijtc-710	272	5	capitalization	capitalization	NOUN
ijtc-710	272	6	on	on	ADP
ijtc-710	272	7	tax	tax	NOUN
ijtc-710	272	8	avoidance	avoidance	NOUN
ijtc-710	272	9	during	during	ADP
ijtc-710	272	10	the	the	DET
ijtc-710	272	11	covid-19	covid-19	PROPN
ijtc-710	272	12	pandemic	pandemic	NOUN
ijtc-710	272	13	.	.	PUNCT
ijtc-710	273	1	e	e	X
ijtc-710	273	2	-	-	ADJ
ijtc-710	273	3	jurnal	jurnal	ADJ
ijtc-710	273	4	akuntansi	akuntansi	PROPN
ijtc-710	273	5	,	,	PUNCT
ijtc-710	273	6	32(5	32(5	NUM
ijtc-710	273	7	)	)	PUNCT
ijtc-710	273	8	,	,	PUNCT
ijtc-710	273	9	1238–1248	1238–1248	NUM
ijtc-710	273	10	.	.	PUNCT
ijtc-710	274	1	https://doi.org/10.24843/eja.2022.v32.i05.p10	https://doi.org/10.24843/eja.2022.v32.i05.p10	ADP
ijtc-710	274	2	iwanty	iwanty	NOUN
ijtc-710	274	3	,	,	PUNCT
ijtc-710	274	4	k.	k.	PROPN
ijtc-710	274	5	i.	i.	PROPN
ijtc-710	274	6	,	,	PUNCT
ijtc-710	274	7	&	&	CCONJ
ijtc-710	274	8	surjandari	surjandari	NOUN
ijtc-710	274	9	,	,	PUNCT
ijtc-710	274	10	d.	d.	PROPN
ijtc-710	274	11	a.	a.	PROPN
ijtc-710	274	12	(	(	PUNCT
ijtc-710	274	13	2022	2022	NUM
ijtc-710	274	14	)	)	PUNCT
ijtc-710	274	15	.	.	PUNCT
ijtc-710	275	1	the	the	DET
ijtc-710	275	2	effect	effect	NOUN
ijtc-710	275	3	of	of	ADP
ijtc-710	275	4	sales	sale	NOUN
ijtc-710	275	5	growth	growth	NOUN
ijtc-710	275	6	,	,	PUNCT
ijtc-710	275	7	responsibility	responsibility	NOUN
ijtc-710	275	8	,	,	PUNCT
ijtc-710	275	9	and	and	CCONJ
ijtc-710	275	10	institutional	institutional	ADJ
ijtc-710	275	11	ownership	ownership	NOUN
ijtc-710	275	12	on	on	ADP
ijtc-710	275	13	tax	tax	NOUN
ijtc-710	275	14	avoidance	avoidance	NOUN
ijtc-710	275	15	with	with	ADP
ijtc-710	275	16	profitability	profitability	NOUN
ijtc-710	275	17	as	as	ADP
ijtc-710	275	18	moderating	moderate	VERB
ijtc-710	275	19	variables	variable	NOUN
ijtc-710	275	20	.	.	PUNCT
ijtc-710	276	1	journal	journal	NOUN
ijtc-710	276	2	of	of	ADP
ijtc-710	276	3	economics	economic	NOUN
ijtc-710	276	4	,	,	PUNCT
ijtc-710	276	5	finance	finance	NOUN
ijtc-710	276	6	and	and	CCONJ
ijtc-710	276	7	accounting	accounting	NOUN
ijtc-710	276	8	studies	study	NOUN
ijtc-710	276	9	,	,	PUNCT
ijtc-710	276	10	4(1	4(1	NOUN
ijtc-710	276	11	)	)	PUNCT
ijtc-710	276	12	,	,	PUNCT
ijtc-710	276	13	423–436	423–436	NUM
ijtc-710	276	14	.	.	PUNCT
ijtc-710	277	1	https://doi.org/10.32996/jefas.2022.4.1.26	https://doi.org/10.32996/jefas.2022.4.1.26	PROPN
ijtc-710	277	2	jaffar	jaffar	PROPN
ijtc-710	277	3	,	,	PUNCT
ijtc-710	277	4	r.	r.	PROPN
ijtc-710	277	5	,	,	PUNCT
ijtc-710	277	6	derashid	derashid	PROPN
ijtc-710	277	7	,	,	PUNCT
ijtc-710	277	8	c.	c.	PROPN
ijtc-710	277	9	,	,	PUNCT
ijtc-710	277	10	&	&	CCONJ
ijtc-710	277	11	taha	taha	PROPN
ijtc-710	277	12	,	,	PUNCT
ijtc-710	277	13	r.	r.	PROPN
ijtc-710	277	14	(	(	PUNCT
ijtc-710	277	15	2021	2021	NUM
ijtc-710	277	16	)	)	PUNCT
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ijtc-710	278	1	determinants	determinant	NOUN
ijtc-710	278	2	of	of	ADP
ijtc-710	278	3	tax	tax	NOUN
ijtc-710	278	4	aggressiveness	aggressiveness	NOUN
ijtc-710	278	5	:	:	PUNCT
ijtc-710	278	6	empirical	empirical	ADJ
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ijtc-710	278	10	.	.	PUNCT
ijtc-710	279	1	journal	journal	PROPN
ijtc-710	279	2	of	of	ADP
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ijtc-710	279	4	finance	finance	NOUN
ijtc-710	279	5	,	,	PUNCT
ijtc-710	279	6	economics	economic	NOUN
ijtc-710	279	7	and	and	CCONJ
ijtc-710	279	8	business	business	NOUN
ijtc-710	279	9	,	,	PUNCT
ijtc-710	279	10	8(5	8(5	NUM
ijtc-710	279	11	)	)	PUNCT
ijtc-710	279	12	,	,	PUNCT
ijtc-710	279	13	179–188	179–188	NUM
ijtc-710	279	14	.	.	PUNCT
ijtc-710	280	1	http://koreascience.or.kr/article/jako202112748674914.page	http://koreascience.or.kr/article/jako202112748674914.page	NOUN
ijtc-710	280	2	kurniati	kurniati	PROPN
ijtc-710	280	3	,	,	PUNCT
ijtc-710	280	4	d.	d.	PROPN
ijtc-710	280	5	(	(	PUNCT
ijtc-710	280	6	2020	2020	NUM
ijtc-710	280	7	,	,	PUNCT
ijtc-710	280	8	june	june	PROPN
ijtc-710	280	9	23	23	NUM
ijtc-710	280	10	)	)	PUNCT
ijtc-710	280	11	.	.	PUNCT
ijtc-710	281	1	tax	tax	NOUN
ijtc-710	281	2	ratio	ratio	NOUN
ijtc-710	281	3	indonesia	indonesia	PROPN
ijtc-710	281	4	rendah	rendah	PROPN
ijtc-710	281	5	,	,	PUNCT
ijtc-710	281	6	ini	ini	PROPN
ijtc-710	281	7	kata	kata	PROPN
ijtc-710	281	8	sri	sri	PROPN
ijtc-710	281	9	mulyani	mulyani	PROPN
ijtc-710	281	10	.	.	PUNCT
ijtc-710	282	1	ddtc	ddtc	PROPN
ijtc-710	282	2	news	news	NOUN
ijtc-710	282	3	.	.	PUNCT
ijtc-710	283	1	https://news.ddtc.co.id/tax-ratio-indonesia-rendah-ini-kata-sri-mulyani-21793	https://news.ddtc.co.id/tax-ratio-indonesia-rendah-ini-kata-sri-mulyani-21793	ADJ
ijtc-710	283	2	lestari	lestari	PROPN
ijtc-710	283	3	,	,	PUNCT
ijtc-710	283	4	j.	j.	PROPN
ijtc-710	283	5	,	,	PUNCT
ijtc-710	283	6	&	&	CCONJ
ijtc-710	283	7	solikhah	solikhah	PROPN
ijtc-710	283	8	,	,	PUNCT
ijtc-710	283	9	b.	b.	PROPN
ijtc-710	283	10	(	(	PUNCT
ijtc-710	283	11	2019	2019	NUM
ijtc-710	283	12	)	)	PUNCT
ijtc-710	283	13	.	.	PUNCT
ijtc-710	284	1	the	the	DET
ijtc-710	284	2	effect	effect	NOUN
ijtc-710	284	3	of	of	ADP
ijtc-710	284	4	csr	csr	NOUN
ijtc-710	284	5	,	,	PUNCT
ijtc-710	284	6	tunneling	tunneling	NOUN
ijtc-710	284	7	incentive	incentive	NOUN
ijtc-710	284	8	,	,	PUNCT
ijtc-710	284	9	fiscal	fiscal	ADJ
ijtc-710	284	10	loss	loss	NOUN
ijtc-710	284	11	compensation	compensation	NOUN
ijtc-710	284	12	,	,	PUNCT
ijtc-710	284	13	debt	debt	NOUN
ijtc-710	284	14	policy	policy	NOUN
ijtc-710	284	15	,	,	PUNCT
ijtc-710	284	16	profitability	profitability	NOUN
ijtc-710	284	17	,	,	PUNCT
ijtc-710	284	18	firm	firm	ADJ
ijtc-710	284	19	size	size	NOUN
ijtc-710	284	20	to	to	ADP
ijtc-710	284	21	tax	tax	NOUN
ijtc-710	284	22	avoidance	avoidance	NOUN
ijtc-710	284	23	.	.	PUNCT
ijtc-710	285	1	accounting	accounting	NOUN
ijtc-710	285	2	analysis	analysis	NOUN
ijtc-710	285	3	journal	journal	NOUN
ijtc-710	285	4	,	,	PUNCT
ijtc-710	285	5	8(1	8(1	NOUN
ijtc-710	285	6	)	)	PUNCT
ijtc-710	285	7	,	,	PUNCT
ijtc-710	285	8	31–37	31–37	NUM
ijtc-710	285	9	.	.	PUNCT
ijtc-710	285	10	https://doi.org/10.15294/aaj.v8i1.23103	https://doi.org/10.15294/aaj.v8i1.23103	PROPN
ijtc-710	285	11	mahardhika	mahardhika	PROPN
ijtc-710	285	12	,	,	PUNCT
ijtc-710	285	13	d.	d.	PROPN
ijtc-710	285	14	,	,	PUNCT
ijtc-710	285	15	&	&	CCONJ
ijtc-710	285	16	surjandari	surjandari	NOUN
ijtc-710	285	17	,	,	PUNCT
ijtc-710	285	18	d.	d.	PROPN
ijtc-710	285	19	a.	a.	PROPN
ijtc-710	285	20	(	(	PUNCT
ijtc-710	285	21	2022	2022	NUM
ijtc-710	285	22	)	)	PUNCT
ijtc-710	285	23	.	.	PUNCT
ijtc-710	286	1	the	the	DET
ijtc-710	286	2	effect	effect	NOUN
ijtc-710	286	3	of	of	ADP
ijtc-710	286	4	related	related	ADJ
ijtc-710	286	5	party	party	NOUN
ijtc-710	286	6	transaction	transaction	NOUN
ijtc-710	286	7	,	,	PUNCT
ijtc-710	286	8	financial	financial	ADJ
ijtc-710	286	9	distress	distress	NOUN
ijtc-710	286	10	,	,	PUNCT
ijtc-710	286	11	and	and	CCONJ
ijtc-710	286	12	firm	firm	ADJ
ijtc-710	286	13	size	size	NOUN
ijtc-710	286	14	on	on	ADP
ijtc-710	286	15	tax	tax	NOUN
ijtc-710	286	16	avoidance	avoidance	NOUN
ijtc-710	286	17	with	with	ADP
ijtc-710	286	18	earnings	earning	NOUN
ijtc-710	286	19	management	management	NOUN
ijtc-710	286	20	as	as	ADP
ijtc-710	286	21	intervening	intervene	VERB
ijtc-710	286	22	variable	variable	NOUN
ijtc-710	286	23	.	.	PUNCT
ijtc-710	287	1	journal	journal	PROPN
ijtc-710	287	2	of	of	ADP
ijtc-710	287	3	economics	economic	NOUN
ijtc-710	287	4	,	,	PUNCT
ijtc-710	287	5	finance	finance	NOUN
ijtc-710	287	6	and	and	CCONJ
ijtc-710	287	7	accounting	accounting	NOUN
ijtc-710	287	8	studies	study	NOUN
ijtc-710	287	9	,	,	PUNCT
ijtc-710	287	10	4(3	4(3	NUM
ijtc-710	287	11	)	)	PUNCT
ijtc-710	287	12	,	,	PUNCT
ijtc-710	287	13	1–11	1–11	PROPN
ijtc-710	287	14	.	.	PUNCT
ijtc-710	288	1	https://doi.org/10.32996/jefas.2022.4.3.1	https://doi.org/10.32996/jefas.2022.4.3.1	PROPN
ijtc-710	288	2	minh	minh	PROPN
ijtc-710	288	3	ha	ha	INTJ
ijtc-710	288	4	,	,	PUNCT
ijtc-710	288	5	n.	n.	PROPN
ijtc-710	288	6	,	,	PUNCT
ijtc-710	288	7	phuong	phuong	PROPN
ijtc-710	288	8	trang	trang	PROPN
ijtc-710	288	9	,	,	PUNCT
ijtc-710	288	10	t.	t.	PROPN
ijtc-710	288	11	t.	t.	PROPN
ijtc-710	288	12	,	,	PUNCT
ijtc-710	288	13	&	&	CCONJ
ijtc-710	288	14	vuong	vuong	PROPN
ijtc-710	288	15	,	,	PUNCT
ijtc-710	288	16	p.	p.	NOUN
ijtc-710	288	17	m.	m.	NOUN
ijtc-710	288	18	(	(	PUNCT
ijtc-710	288	19	2022	2022	NUM
ijtc-710	288	20	)	)	PUNCT
ijtc-710	288	21	.	.	PUNCT
ijtc-710	289	1	relationship	relationship	NOUN
ijtc-710	289	2	between	between	ADP
ijtc-710	289	3	tax	tax	NOUN
ijtc-710	289	4	avoidance	avoidance	NOUN
ijtc-710	289	5	and	and	CCONJ
ijtc-710	289	6	institutional	institutional	ADJ
ijtc-710	289	7	ownership	ownership	NOUN
ijtc-710	289	8	over	over	ADP
ijtc-710	289	9	business	business	NOUN
ijtc-710	289	10	cost	cost	NOUN
ijtc-710	289	11	of	of	ADP
ijtc-710	289	12	debt	debt	NOUN
ijtc-710	289	13	.	.	PUNCT
ijtc-710	290	1	cogent	cogent	NOUN
ijtc-710	290	2	economics	economics	PROPN
ijtc-710	290	3	&	&	CCONJ
ijtc-710	290	4	finance	finance	PROPN
ijtc-710	290	5	,	,	PUNCT
ijtc-710	290	6	10(1	10(1	NUM
ijtc-710	290	7	)	)	PUNCT
ijtc-710	290	8	,	,	PUNCT
ijtc-710	290	9	1	1	NUM
ijtc-710	290	10	–	–	PUNCT
ijtc-710	290	11	11	11	NUM
ijtc-710	290	12	.	.	PUNCT
ijtc-710	291	1	https://doi.org/10.1080/23322039.2022.2026005	https://doi.org/10.1080/23322039.2022.2026005	PROPN
ijtc-710	291	2	monika	monika	PROPN
ijtc-710	291	3	,	,	PUNCT
ijtc-710	291	4	c.	c.	PROPN
ijtc-710	291	5	m.	m.	PROPN
ijtc-710	291	6	,	,	PUNCT
ijtc-710	291	7	&	&	CCONJ
ijtc-710	291	8	noviari	noviari	PROPN
ijtc-710	291	9	,	,	PUNCT
ijtc-710	291	10	n.	n.	NOUN
ijtc-710	291	11	(	(	PUNCT
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ijtc-710	291	13	)	)	PUNCT
ijtc-710	291	14	.	.	PUNCT
ijtc-710	292	1	the	the	DET
ijtc-710	292	2	effects	effect	NOUN
ijtc-710	292	3	of	of	ADP
ijtc-710	292	4	financial	financial	ADJ
ijtc-710	292	5	distress	distress	NOUN
ijtc-710	292	6	,	,	PUNCT
ijtc-710	292	7	capital	capital	NOUN
ijtc-710	292	8	intensity	intensity	NOUN
ijtc-710	292	9	,	,	PUNCT
ijtc-710	292	10	and	and	CCONJ
ijtc-710	292	11	audit	audit	NOUN
ijtc-710	292	12	quality	quality	NOUN
ijtc-710	292	13	on	on	ADP
ijtc-710	292	14	tax	tax	NOUN
ijtc-710	292	15	avoidance	avoidance	NOUN
ijtc-710	292	16	.	.	PUNCT
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ijtc-710	293	2	journal	journal	PROPN
ijtc-710	293	3	of	of	ADP
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ijtc-710	293	5	and	and	CCONJ
ijtc-710	293	6	social	social	ADJ
ijtc-710	293	7	sciences	science	NOUN
ijtc-710	293	8	research	research	NOUN
ijtc-710	293	9	,	,	PUNCT
ijtc-710	293	10	5(6	5(6	NUM
ijtc-710	293	11	)	)	PUNCT
ijtc-710	293	12	,	,	PUNCT
ijtc-710	293	13	282–287	282–287	NUM
ijtc-710	293	14	.	.	PUNCT
ijtc-710	294	1	https://www.ajhssr.com/the-effects-of-financial-distress-capital-intensity-andaudit-quality-on-tax-avoidance/	https://www.ajhssr.com/the-effects-of-financial-distress-capital-intensity-andaudit-quality-on-tax-avoidance/	PROPN
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ijtc-710	294	3	,	,	PUNCT
ijtc-710	294	4	c.	c.	PROPN
ijtc-710	294	5	,	,	PUNCT
ijtc-710	294	6	&	&	CCONJ
ijtc-710	294	7	sari	sari	PROPN
ijtc-710	294	8	,	,	PUNCT
ijtc-710	294	9	d.	d.	PROPN
ijtc-710	294	10	(	(	PUNCT
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ijtc-710	294	13	.	.	PUNCT
ijtc-710	295	1	kepentingan	kepentingan	PROPN
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ijtc-710	295	3	,	,	PUNCT
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ijtc-710	295	10	:	:	PUNCT
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ijtc-710	296	6	19(2	19(2	NUM
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ijtc-710	296	8	,	,	PUNCT
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ijtc-710	296	10	.	.	PUNCT
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ijtc-710	297	3	,	,	PUNCT
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ijtc-710	297	5	,	,	PUNCT
ijtc-710	297	6	&	&	CCONJ
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ijtc-710	297	8	,	,	PUNCT
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ijtc-710	297	13	.	.	PUNCT
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ijtc-710	299	8	,	,	PUNCT
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ijtc-710	299	11	,	,	PUNCT
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ijtc-710	299	13	.	.	PUNCT
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ijtc-710	302	10	https://www.ajhssr.com/the-effects-of-financial-distress-capital-intensity-and-audit-quality-on-tax-avoidance/	https://www.ajhssr.com/the-effects-of-financial-distress-capital-intensity-and-audit-quality-on-tax-avoidance/	PROPN
ijtc-710	302	11	https://doi.org/10.20961/jab.v19i2.421	https://doi.org/10.20961/jab.v19i2.421	PROPN
ijtc-710	302	12	http://dx.doi.org/10.32493/keberlanjutan.v6i2.y2021.p106-115	http://dx.doi.org/10.32493/keberlanjutan.v6i2.y2021.p106-115	PROPN
ijtc-710	302	13	uncovering	uncover	VERB
ijtc-710	302	14	tax	tax	NOUN
ijtc-710	302	15	avoidance	avoidance	NOUN
ijtc-710	302	16	drivers	driver	NOUN
ijtc-710	302	17	in	in	ADP
ijtc-710	302	18	idx	idx	ADJ
ijtc-710	302	19	mining	mining	NOUN
ijtc-710	302	20	firms	firm	NOUN
ijtc-710	302	21	2019	2019	NUM
ijtc-710	302	22	-	-	SYM
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ijtc-710	302	24	:	:	PUNCT
ijtc-710	302	25	financial	financial	ADJ
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ijtc-710	302	29	capitalization	capitalization	NOUN
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ijtc-710	302	33	disclosure	disclosure	NOUN
ijtc-710	302	34	effects	effect	NOUN
ijtc-710	302	35	tandayu	tandayu	VERB
ijtc-710	302	36	,	,	PUNCT
ijtc-710	302	37	kalangi	kalangi	PROPN
ijtc-710	302	38	and	and	CCONJ
ijtc-710	302	39	tangkuman	tangkuman	NOUN
ijtc-710	302	40	234	234	NUM
ijtc-710	302	41	|	|	NOUN
ijtc-710	302	42	ilomata	ilomata	NOUN
ijtc-710	302	43	international	international	ADJ
ijtc-710	302	44	journal	journal	NOUN
ijtc-710	302	45	of	of	ADP
ijtc-710	302	46	tax	tax	PROPN
ijtc-710	302	47	&	&	CCONJ
ijtc-710	302	48	accounting	account	VERB
ijtc-710	302	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	302	50	ningsih	ningsih	NOUN
ijtc-710	302	51	,	,	PUNCT
ijtc-710	302	52	i.	i.	PROPN
ijtc-710	302	53	a.	a.	PROPN
ijtc-710	302	54	m.	m.	PROPN
ijtc-710	302	55	w.	w.	PROPN
ijtc-710	302	56	,	,	PUNCT
ijtc-710	302	57	&	&	CCONJ
ijtc-710	302	58	noviari	noviari	PROPN
ijtc-710	302	59	,	,	PUNCT
ijtc-710	302	60	n.	n.	NOUN
ijtc-710	302	61	(	(	PUNCT
ijtc-710	302	62	2022	2022	NUM
ijtc-710	302	63	)	)	PUNCT
ijtc-710	302	64	.	.	PUNCT
ijtc-710	303	1	financial	financial	ADJ
ijtc-710	303	2	distress	distress	NOUN
ijtc-710	303	3	,	,	PUNCT
ijtc-710	303	4	sales	sale	NOUN
ijtc-710	303	5	growth	growth	NOUN
ijtc-710	303	6	,	,	PUNCT
ijtc-710	303	7	profitabilitas	profitabilitas	PROPN
ijtc-710	303	8	dan	dan	PROPN
ijtc-710	303	9	penghindaran	penghindaran	VERB
ijtc-710	303	10	pajak	pajak	ADV
ijtc-710	303	11	.	.	PUNCT
ijtc-710	304	1	e	e	X
ijtc-710	304	2	-	-	ADJ
ijtc-710	304	3	jurnal	jurnal	ADJ
ijtc-710	304	4	akuntansi	akuntansi	PROPN
ijtc-710	304	5	,	,	PUNCT
ijtc-710	304	6	32(1	32(1	NUM
ijtc-710	304	7	)	)	PUNCT
ijtc-710	304	8	,	,	PUNCT
ijtc-710	304	9	229–242	229–242	NUM
ijtc-710	304	10	.	.	PUNCT
ijtc-710	305	1	https://doi.org/10.24843/eja.2022.v32.i01.p17	https://doi.org/10.24843/eja.2022.v32.i01.p17	PROPN
ijtc-710	305	2	oecd	oecd	PROPN
ijtc-710	305	3	.	.	PUNCT
ijtc-710	306	1	(	(	PUNCT
ijtc-710	306	2	2022	2022	NUM
ijtc-710	306	3	)	)	PUNCT
ijtc-710	306	4	.	.	PUNCT
ijtc-710	307	1	revenue	revenue	NOUN
ijtc-710	307	2	statistics	statistic	NOUN
ijtc-710	307	3	in	in	ADP
ijtc-710	307	4	asia	asia	PROPN
ijtc-710	307	5	and	and	CCONJ
ijtc-710	307	6	the	the	DET
ijtc-710	307	7	pacific	pacific	PROPN
ijtc-710	307	8	2022	2022	NUM
ijtc-710	307	9	:	:	PUNCT
ijtc-710	307	10	strengthening	strengthen	VERB
ijtc-710	307	11	tax	tax	NOUN
ijtc-710	307	12	revenues	revenue	NOUN
ijtc-710	307	13	in	in	ADP
ijtc-710	307	14	developing	develop	VERB
ijtc-710	307	15	asia	asia	PROPN
ijtc-710	307	16	.	.	PUNCT
ijtc-710	308	1	oecd	oecd	PROPN
ijtc-710	308	2	publishing	publishing	PROPN
ijtc-710	308	3	.	.	PUNCT
ijtc-710	309	1	https://doi.org/10.1787/db29f89a-en	https://doi.org/10.1787/db29f89a-en	NOUN
ijtc-710	309	2	pranata	pranata	PROPN
ijtc-710	309	3	,	,	PUNCT
ijtc-710	309	4	i.	i.	PROPN
ijtc-710	309	5	p.	p.	PROPN
ijtc-710	309	6	a.	a.	NOUN
ijtc-710	309	7	a.	a.	PROPN
ijtc-710	309	8	,	,	PUNCT
ijtc-710	309	9	adhitanaya	adhitanaya	PROPN
ijtc-710	309	10	,	,	PUNCT
ijtc-710	309	11	k.	k.	PROPN
ijtc-710	309	12	,	,	PUNCT
ijtc-710	309	13	rizaldi	rizaldi	NOUN
ijtc-710	309	14	,	,	PUNCT
ijtc-710	309	15	m.	m.	PROPN
ijtc-710	309	16	f.	f.	PROPN
ijtc-710	309	17	,	,	PUNCT
ijtc-710	309	18	winanda	winanda	PROPN
ijtc-710	309	19	,	,	PUNCT
ijtc-710	309	20	g.	g.	PROPN
ijtc-710	309	21	b.	b.	PROPN
ijtc-710	309	22	e.	e.	PROPN
ijtc-710	309	23	,	,	PUNCT
ijtc-710	309	24	lestari	lestari	PROPN
ijtc-710	309	25	,	,	PUNCT
ijtc-710	309	26	n.	n.	PROPN
ijtc-710	309	27	m.	m.	PROPN
ijtc-710	309	28	i.	i.	PROPN
ijtc-710	309	29	d.	d.	PROPN
ijtc-710	309	30	,	,	PUNCT
ijtc-710	309	31	&	&	CCONJ
ijtc-710	309	32	astuti	astuti	PROPN
ijtc-710	309	33	,	,	PUNCT
ijtc-710	309	34	p.	p.	PROPN
ijtc-710	309	35	d.	d.	PROPN
ijtc-710	309	36	(	(	PUNCT
ijtc-710	309	37	2021	2021	NUM
ijtc-710	309	38	)	)	PUNCT
ijtc-710	309	39	.	.	PUNCT
ijtc-710	310	1	the	the	DET
ijtc-710	310	2	effect	effect	NOUN
ijtc-710	310	3	of	of	ADP
ijtc-710	310	4	corporate	corporate	ADJ
ijtc-710	310	5	social	social	ADJ
ijtc-710	310	6	responsibility	responsibility	NOUN
ijtc-710	310	7	,	,	PUNCT
ijtc-710	310	8	firm	firm	ADJ
ijtc-710	310	9	size	size	NOUN
ijtc-710	310	10	,	,	PUNCT
ijtc-710	310	11	and	and	CCONJ
ijtc-710	310	12	leverage	leverage	NOUN
ijtc-710	310	13	on	on	ADP
ijtc-710	310	14	tax	tax	NOUN
ijtc-710	310	15	aggressiveness	aggressiveness	NOUN
ijtc-710	310	16	:	:	PUNCT
ijtc-710	310	17	an	an	DET
ijtc-710	310	18	empirical	empirical	ADJ
ijtc-710	310	19	evidence	evidence	NOUN
ijtc-710	310	20	.	.	PUNCT
ijtc-710	311	1	universal	universal	ADJ
ijtc-710	311	2	journal	journal	PROPN
ijtc-710	311	3	of	of	ADP
ijtc-710	311	4	accounting	accounting	NOUN
ijtc-710	311	5	and	and	CCONJ
ijtc-710	311	6	finance	finance	NOUN
ijtc-710	311	7	,	,	PUNCT
ijtc-710	311	8	9(6	9(6	NUM
ijtc-710	311	9	)	)	PUNCT
ijtc-710	311	10	,	,	PUNCT
ijtc-710	311	11	1478–1486	1478–1486	NUM
ijtc-710	311	12	.	.	PUNCT
ijtc-710	312	1	https://doi.org/10.13189/ujaf.2021.090624	https://doi.org/10.13189/ujaf.2021.090624	NOUN
ijtc-710	312	2	pratama	pratama	NOUN
ijtc-710	312	3	,	,	PUNCT
ijtc-710	312	4	a.	a.	PROPN
ijtc-710	312	5	z.	z.	PROPN
ijtc-710	312	6	,	,	PUNCT
ijtc-710	312	7	&	&	CCONJ
ijtc-710	312	8	murtin	murtin	PROPN
ijtc-710	312	9	,	,	PUNCT
ijtc-710	312	10	a.	a.	NOUN
ijtc-710	312	11	(	(	PUNCT
ijtc-710	312	12	2020	2020	NUM
ijtc-710	312	13	)	)	PUNCT
ijtc-710	312	14	.	.	PUNCT
ijtc-710	313	1	faktor	faktor	PROPN
ijtc-710	313	2	penentu	penentu	PROPN
ijtc-710	313	3	perusahaan	perusahaan	PROPN
ijtc-710	313	4	melakukan	melakukan	PROPN
ijtc-710	313	5	penghindaran	penghindaran	VERB
ijtc-710	313	6	pajak	pajak	ADV
ijtc-710	313	7	.	.	PUNCT
ijtc-710	314	1	reviu	reviu	PROPN
ijtc-710	314	2	akuntansi	akuntansi	PROPN
ijtc-710	314	3	dan	dan	PROPN
ijtc-710	314	4	bisnis	bisnis	PROPN
ijtc-710	314	5	indonesia	indonesia	PROPN
ijtc-710	314	6	,	,	PUNCT
ijtc-710	314	7	4(1	4(1	NOUN
ijtc-710	314	8	)	)	PUNCT
ijtc-710	314	9	,	,	PUNCT
ijtc-710	314	10	93–102	93–102	NUM
ijtc-710	314	11	.	.	PUNCT
ijtc-710	315	1	https://doi.org/10.18196/rab.040156	https://doi.org/10.18196/rab.040156	PROPN
ijtc-710	315	2	rahayu	rahayu	PROPN
ijtc-710	315	3	,	,	PUNCT
ijtc-710	315	4	s.	s.	PROPN
ijtc-710	315	5	,	,	PUNCT
ijtc-710	315	6	&	&	CCONJ
ijtc-710	315	7	suryarini	suryarini	NOUN
ijtc-710	315	8	,	,	PUNCT
ijtc-710	315	9	t.	t.	NOUN
ijtc-710	315	10	(	(	PUNCT
ijtc-710	315	11	2021	2021	NUM
ijtc-710	315	12	)	)	PUNCT
ijtc-710	315	13	.	.	PUNCT
ijtc-710	316	1	the	the	DET
ijtc-710	316	2	effect	effect	NOUN
ijtc-710	316	3	of	of	ADP
ijtc-710	316	4	csr	csr	NOUN
ijtc-710	316	5	disclosure	disclosure	NOUN
ijtc-710	316	6	,	,	PUNCT
ijtc-710	316	7	firm	firm	ADJ
ijtc-710	316	8	size	size	NOUN
ijtc-710	316	9	,	,	PUNCT
ijtc-710	316	10	capital	capital	NOUN
ijtc-710	316	11	intensity	intensity	NOUN
ijtc-710	316	12	and	and	CCONJ
ijtc-710	316	13	inventory	inventory	NOUN
ijtc-710	316	14	intensity	intensity	NOUN
ijtc-710	316	15	on	on	ADP
ijtc-710	316	16	tax	tax	NOUN
ijtc-710	316	17	aggressiveness	aggressiveness	NOUN
ijtc-710	316	18	.	.	PUNCT
ijtc-710	317	1	accounting	accounting	NOUN
ijtc-710	317	2	analysis	analysis	NOUN
ijtc-710	317	3	journal	journal	NOUN
ijtc-710	317	4	,	,	PUNCT
ijtc-710	317	5	10(3	10(3	NUM
ijtc-710	317	6	)	)	PUNCT
ijtc-710	317	7	,	,	PUNCT
ijtc-710	317	8	191–197	191–197	NUM
ijtc-710	317	9	.	.	PUNCT
ijtc-710	318	1	https://journal.unnes.ac.id/sju/index.php/aaj/article/view/51446	https://journal.unnes.ac.id/sju/index.php/aaj/article/view/51446	NOUN
ijtc-710	318	2	rahma	rahma	PROPN
ijtc-710	318	3	,	,	PUNCT
ijtc-710	318	4	a.	a.	NOUN
ijtc-710	318	5	a.	a.	PROPN
ijtc-710	318	6	,	,	PUNCT
ijtc-710	318	7	pratiwi	pratiwi	NOUN
ijtc-710	318	8	,	,	PUNCT
ijtc-710	318	9	n.	n.	NOUN
ijtc-710	318	10	,	,	PUNCT
ijtc-710	318	11	mary	mary	PROPN
ijtc-710	318	12	,	,	PUNCT
ijtc-710	318	13	h.	h.	PROPN
ijtc-710	318	14	,	,	PUNCT
ijtc-710	318	15	&	&	CCONJ
ijtc-710	318	16	indriyenni	indriyenni	PROPN
ijtc-710	318	17	,	,	PUNCT
ijtc-710	318	18	i.	i.	PROPN
ijtc-710	318	19	(	(	PUNCT
ijtc-710	318	20	2022	2022	NUM
ijtc-710	318	21	)	)	PUNCT
ijtc-710	318	22	.	.	PUNCT
ijtc-710	319	1	pengaruh	pengaruh	NOUN
ijtc-710	319	2	capital	capital	PROPN
ijtc-710	319	3	intensity	intensity	NOUN
ijtc-710	319	4	,	,	PUNCT
ijtc-710	319	5	karakteristik	karakteristik	PROPN
ijtc-710	319	6	perusahaan	perusahaan	PROPN
ijtc-710	319	7	,	,	PUNCT
ijtc-710	319	8	dan	dan	PROPN
ijtc-710	319	9	csr	csr	PROPN
ijtc-710	319	10	disclosure	disclosure	PROPN
ijtc-710	319	11	terhadap	terhadap	PROPN
ijtc-710	319	12	penghindaran	penghindaran	VERB
ijtc-710	319	13	pajak	pajak	PROPN
ijtc-710	319	14	pada	pada	PROPN
ijtc-710	319	15	perusahaan	perusahaan	PROPN
ijtc-710	319	16	manufaktur	manufaktur	PROPN
ijtc-710	319	17	.	.	PUNCT
ijtc-710	320	1	owner	owner	PROPN
ijtc-710	320	2	:	:	PUNCT
ijtc-710	320	3	riset	riset	PROPN
ijtc-710	320	4	&	&	CCONJ
ijtc-710	320	5	jurnal	jurnal	PROPN
ijtc-710	320	6	akuntansi	akuntansi	PROPN
ijtc-710	320	7	,	,	PUNCT
ijtc-710	320	8	6(1	6(1	NUM
ijtc-710	320	9	)	)	PUNCT
ijtc-710	320	10	,	,	PUNCT
ijtc-710	321	1	677–689	677–689	NUM
ijtc-710	321	2	.	.	PUNCT
ijtc-710	321	3	https://doi.org/10.33395/owner.v6i1.637	https://doi.org/10.33395/owner.v6i1.637	ADJ
ijtc-710	321	4	redaksi	redaksi	PROPN
ijtc-710	321	5	ddtcnews	ddtcnew	NOUN
ijtc-710	321	6	.	.	PUNCT
ijtc-710	322	1	(	(	PUNCT
ijtc-710	322	2	2019	2019	NUM
ijtc-710	322	3	,	,	PUNCT
ijtc-710	322	4	july	july	PROPN
ijtc-710	322	5	30	30	NUM
ijtc-710	322	6	)	)	PUNCT
ijtc-710	322	7	.	.	PUNCT
ijtc-710	323	1	kpk	kpk	PROPN
ijtc-710	323	2	:	:	PUNCT
ijtc-710	323	3	awasi	awasi	NOUN
ijtc-710	323	4	pelanggaran	pelanggaran	VERB
ijtc-710	323	5	pajak	pajak	PROPN
ijtc-710	323	6	sektor	sektor	PROPN
ijtc-710	323	7	sumber	sumber	PROPN
ijtc-710	323	8	daya	daya	PROPN
ijtc-710	323	9	alam	alam	PROPN
ijtc-710	323	10	.	.	PUNCT
ijtc-710	324	1	ddtcnews	ddtcnew	NOUN
ijtc-710	324	2	.	.	PUNCT
ijtc-710	325	1	https://news.ddtc.co.id/kpk-awasi-pelanggaran-pajak-sektor-sumber-dayaalam-16570	https://news.ddtc.co.id/kpk-awasi-pelanggaran-pajak-sektor-sumber-dayaalam-16570	NOUN
ijtc-710	325	2	rohyati	rohyati	PROPN
ijtc-710	325	3	,	,	PUNCT
ijtc-710	325	4	y.	y.	PROPN
ijtc-710	325	5	,	,	PUNCT
ijtc-710	325	6	&	&	CCONJ
ijtc-710	325	7	suripto	suripto	PROPN
ijtc-710	325	8	,	,	PUNCT
ijtc-710	325	9	s.	s.	PROPN
ijtc-710	325	10	(	(	PUNCT
ijtc-710	325	11	2021	2021	NUM
ijtc-710	325	12	)	)	PUNCT
ijtc-710	325	13	.	.	PUNCT
ijtc-710	326	1	corporate	corporate	ADJ
ijtc-710	326	2	social	social	ADJ
ijtc-710	326	3	responsibility	responsibility	NOUN
ijtc-710	326	4	,	,	PUNCT
ijtc-710	326	5	good	good	ADJ
ijtc-710	326	6	corporate	corporate	ADJ
ijtc-710	326	7	governance	governance	NOUN
ijtc-710	326	8	,	,	PUNCT
ijtc-710	326	9	and	and	CCONJ
ijtc-710	326	10	management	management	NOUN
ijtc-710	326	11	compensation	compensation	NOUN
ijtc-710	326	12	against	against	ADP
ijtc-710	326	13	tax	tax	NOUN
ijtc-710	326	14	avoidance	avoidance	NOUN
ijtc-710	326	15	.	.	PUNCT
ijtc-710	327	1	budapest	budapest	PROPN
ijtc-710	327	2	international	international	ADJ
ijtc-710	327	3	research	research	PROPN
ijtc-710	327	4	and	and	CCONJ
ijtc-710	327	5	critics	critic	NOUN
ijtc-710	327	6	institute	institute	PROPN
ijtc-710	327	7	(	(	PUNCT
ijtc-710	327	8	birci	birci	PROPN
ijtc-710	327	9	-	-	PUNCT
ijtc-710	327	10	journal	journal	NOUN
ijtc-710	327	11	):	):	PUNCT
ijtc-710	327	12	humanities	humanity	NOUN
ijtc-710	327	13	and	and	CCONJ
ijtc-710	327	14	social	social	ADJ
ijtc-710	327	15	sciences	science	NOUN
ijtc-710	327	16	,	,	PUNCT
ijtc-710	327	17	4(2	4(2	NUM
ijtc-710	327	18	)	)	PUNCT
ijtc-710	327	19	,	,	PUNCT
ijtc-710	327	20	2612–2625	2612–2625	NUM
ijtc-710	327	21	.	.	PUNCT
ijtc-710	328	1	https://doi.org/10.33258/birci.v4i2.1968	https://doi.org/10.33258/birci.v4i2.1968	PROPN
ijtc-710	328	2	ross	ross	PROPN
ijtc-710	328	3	,	,	PUNCT
ijtc-710	328	4	s.	s.	PROPN
ijtc-710	328	5	a.	a.	PROPN
ijtc-710	328	6	,	,	PUNCT
ijtc-710	328	7	westerfield	westerfield	PROPN
ijtc-710	328	8	,	,	PUNCT
ijtc-710	328	9	r.	r.	PROPN
ijtc-710	328	10	w.	w.	PROPN
ijtc-710	328	11	,	,	PUNCT
ijtc-710	328	12	jaffe	jaffe	PROPN
ijtc-710	328	13	,	,	PUNCT
ijtc-710	328	14	j.	j.	PROPN
ijtc-710	328	15	f.	f.	PROPN
ijtc-710	328	16	,	,	PUNCT
ijtc-710	328	17	&	&	CCONJ
ijtc-710	328	18	jordan	jordan	PROPN
ijtc-710	328	19	,	,	PUNCT
ijtc-710	328	20	b.	b.	PROPN
ijtc-710	328	21	d.	d.	PROPN
ijtc-710	328	22	(	(	PUNCT
ijtc-710	328	23	2018	2018	NUM
ijtc-710	328	24	)	)	PUNCT
ijtc-710	328	25	.	.	PUNCT
ijtc-710	329	1	corporate	corporate	ADJ
ijtc-710	329	2	finance	finance	NOUN
ijtc-710	329	3	:	:	PUNCT
ijtc-710	329	4	core	core	NOUN
ijtc-710	329	5	principles	principle	NOUN
ijtc-710	329	6	&	&	CCONJ
ijtc-710	329	7	applications	application	NOUN
ijtc-710	329	8	(	(	PUNCT
ijtc-710	329	9	5th	5th	ADJ
ijtc-710	329	10	ed	ed	NOUN
ijtc-710	329	11	.	.	PUNCT
ijtc-710	329	12	)	)	PUNCT
ijtc-710	329	13	.	.	PUNCT
ijtc-710	330	1	mcgraw	mcgraw	PROPN
ijtc-710	330	2	-	-	PUNCT
ijtc-710	330	3	hill	hill	NOUN
ijtc-710	330	4	education	education	NOUN
ijtc-710	330	5	.	.	PUNCT
ijtc-710	331	1	https://lccn.loc.gov/2016035324	https://lccn.loc.gov/2016035324	PROPN
ijtc-710	331	2	sadjiarto	sadjiarto	NOUN
ijtc-710	331	3	,	,	PUNCT
ijtc-710	331	4	a.	a.	NOUN
ijtc-710	331	5	,	,	PUNCT
ijtc-710	331	6	hartanto	hartanto	PROPN
ijtc-710	331	7	,	,	PUNCT
ijtc-710	331	8	s.	s.	PROPN
ijtc-710	331	9	,	,	PUNCT
ijtc-710	331	10	natalia	natalia	PROPN
ijtc-710	331	11	,	,	PUNCT
ijtc-710	331	12	&	&	CCONJ
ijtc-710	331	13	octaviana	octaviana	PROPN
ijtc-710	331	14	,	,	PUNCT
ijtc-710	331	15	s.	s.	PROPN
ijtc-710	331	16	(	(	PUNCT
ijtc-710	331	17	2020	2020	NUM
ijtc-710	331	18	)	)	PUNCT
ijtc-710	331	19	.	.	PUNCT
ijtc-710	332	1	analysis	analysis	NOUN
ijtc-710	332	2	of	of	ADP
ijtc-710	332	3	the	the	DET
ijtc-710	332	4	effect	effect	NOUN
ijtc-710	332	5	of	of	ADP
ijtc-710	332	6	business	business	NOUN
ijtc-710	332	7	strategy	strategy	NOUN
ijtc-710	332	8	and	and	CCONJ
ijtc-710	332	9	financial	financial	ADJ
ijtc-710	332	10	distress	distress	NOUN
ijtc-710	332	11	on	on	ADP
ijtc-710	332	12	tax	tax	NOUN
ijtc-710	332	13	avoidance	avoidance	NOUN
ijtc-710	332	14	.	.	PUNCT
ijtc-710	333	1	journal	journal	PROPN
ijtc-710	333	2	of	of	ADP
ijtc-710	333	3	economics	economic	NOUN
ijtc-710	333	4	and	and	CCONJ
ijtc-710	333	5	business	business	NOUN
ijtc-710	333	6	,	,	PUNCT
ijtc-710	333	7	3(1	3(1	NUM
ijtc-710	333	8	)	)	PUNCT
ijtc-710	333	9	,	,	PUNCT
ijtc-710	333	10	238	238	NUM
ijtc-710	333	11	–	–	SYM
ijtc-710	333	12	246	246	NUM
ijtc-710	333	13	.	.	PUNCT
ijtc-710	334	1	https://doi.org/10.31014/aior.1992.03.01.193	https://doi.org/10.31014/aior.1992.03.01.193	X
ijtc-710	334	2	sianipar	sianipar	NOUN
ijtc-710	334	3	,	,	PUNCT
ijtc-710	334	4	n.	n.	PROPN
ijtc-710	334	5	k.	k.	PROPN
ijtc-710	334	6	,	,	PUNCT
ijtc-710	334	7	yahya	yahya	PROPN
ijtc-710	334	8	,	,	PUNCT
ijtc-710	334	9	i.	i.	PROPN
ijtc-710	334	10	,	,	PUNCT
ijtc-710	334	11	&	&	CCONJ
ijtc-710	334	12	sadalia	sadalia	PROPN
ijtc-710	334	13	,	,	PUNCT
ijtc-710	334	14	i.	i.	PROPN
ijtc-710	334	15	(	(	PUNCT
ijtc-710	334	16	2020	2020	NUM
ijtc-710	334	17	)	)	PUNCT
ijtc-710	334	18	.	.	PUNCT
ijtc-710	335	1	the	the	DET
ijtc-710	335	2	determinants	determinant	NOUN
ijtc-710	335	3	of	of	ADP
ijtc-710	335	4	tax	tax	NOUN
ijtc-710	335	5	avoidance	avoidance	NOUN
ijtc-710	335	6	with	with	ADP
ijtc-710	335	7	firm	firm	ADJ
ijtc-710	335	8	size	size	NOUN
ijtc-710	335	9	as	as	ADP
ijtc-710	335	10	moderating	moderate	VERB
ijtc-710	335	11	variable	variable	NOUN
ijtc-710	335	12	at	at	ADP
ijtc-710	335	13	multinational	multinational	ADJ
ijtc-710	335	14	companies	company	NOUN
ijtc-710	335	15	.	.	PUNCT
ijtc-710	336	1	international	international	ADJ
ijtc-710	336	2	journal	journal	PROPN
ijtc-710	336	3	of	of	ADP
ijtc-710	336	4	research	research	NOUN
ijtc-710	336	5	and	and	CCONJ
ijtc-710	336	6	review	review	NOUN
ijtc-710	336	7	,	,	PUNCT
ijtc-710	336	8	7(7	7(7	NUM
ijtc-710	336	9	)	)	PUNCT
ijtc-710	336	10	,	,	PUNCT
ijtc-710	336	11	237–242	237–242	NUM
ijtc-710	336	12	.	.	PUNCT
ijtc-710	337	1	https://www.ijrrjournal.com/ijrr_vol.7_issue.7_july2020/abstract_ijrr0031.html	https://www.ijrrjournal.com/ijrr_vol.7_issue.7_july2020/abstract_ijrr0031.html	PROPN
ijtc-710	337	2	simamora	simamora	PROPN
ijtc-710	337	3	,	,	PUNCT
ijtc-710	337	4	s.	s.	PROPN
ijtc-710	337	5	j.	j.	PROPN
ijtc-710	337	6	p.	p.	PROPN
ijtc-710	337	7	,	,	PUNCT
ijtc-710	337	8	&	&	CCONJ
ijtc-710	337	9	sari	sari	PROPN
ijtc-710	337	10	,	,	PUNCT
ijtc-710	337	11	d.	d.	PROPN
ijtc-710	337	12	p.	p.	PROPN
ijtc-710	337	13	(	(	PUNCT
ijtc-710	337	14	2021	2021	NUM
ijtc-710	337	15	)	)	PUNCT
ijtc-710	337	16	.	.	PUNCT
ijtc-710	338	1	influence	influence	NOUN
ijtc-710	338	2	of	of	ADP
ijtc-710	338	3	independent	independent	ADJ
ijtc-710	338	4	director	director	NOUN
ijtc-710	338	5	,	,	PUNCT
ijtc-710	338	6	female	female	ADJ
ijtc-710	338	7	director	director	NOUN
ijtc-710	338	8	,	,	PUNCT
ijtc-710	338	9	and	and	CCONJ
ijtc-710	338	10	thin	thin	ADJ
ijtc-710	338	11	capitalization	capitalization	NOUN
ijtc-710	338	12	on	on	ADP
ijtc-710	338	13	tax	tax	NOUN
ijtc-710	338	14	avoidance	avoidance	NOUN
ijtc-710	338	15	.	.	PUNCT
ijtc-710	339	1	journal	journal	NOUN
ijtc-710	339	2	of	of	ADP
ijtc-710	339	3	auditing	auditing	NOUN
ijtc-710	339	4	,	,	PUNCT
ijtc-710	339	5	finance	finance	NOUN
ijtc-710	339	6	,	,	PUNCT
ijtc-710	339	7	and	and	CCONJ
ijtc-710	339	8	forensic	forensic	ADJ
ijtc-710	339	9	accounting	accounting	NOUN
ijtc-710	339	10	,	,	PUNCT
ijtc-710	339	11	9(2	9(2	NUM
ijtc-710	339	12	)	)	PUNCT
ijtc-710	339	13	,	,	PUNCT
ijtc-710	339	14	65–76	65–76	NUM
ijtc-710	339	15	.	.	PUNCT
ijtc-710	340	1	https://doi.org/10.21107/jaffa.v9i2.12034	https://doi.org/10.21107/jaffa.v9i2.12034	NOUN
ijtc-710	340	2	sritharan	sritharan	NOUN
ijtc-710	340	3	,	,	PUNCT
ijtc-710	340	4	n.	n.	NOUN
ijtc-710	340	5	,	,	PUNCT
ijtc-710	340	6	salawati	salawati	PROPN
ijtc-710	340	7	,	,	PUNCT
ijtc-710	340	8	s.	s.	PROPN
ijtc-710	340	9	,	,	PUNCT
ijtc-710	340	10	sharon	sharon	PROPN
ijtc-710	340	11	,	,	PUNCT
ijtc-710	340	12	c.	c.	PROPN
ijtc-710	340	13	c.	c.	PROPN
ijtc-710	340	14	s.	s.	PROPN
ijtc-710	340	15	,	,	PUNCT
ijtc-710	340	16	&	&	CCONJ
ijtc-710	340	17	syubaili	syubaili	NOUN
ijtc-710	340	18	,	,	PUNCT
ijtc-710	340	19	m.	m.	NOUN
ijtc-710	340	20	a.	a.	NOUN
ijtc-710	340	21	(	(	PUNCT
ijtc-710	340	22	2022	2022	NUM
ijtc-710	340	23	)	)	PUNCT
ijtc-710	340	24	.	.	PUNCT
ijtc-710	341	1	corporate	corporate	ADJ
ijtc-710	341	2	tax	tax	NOUN
ijtc-710	341	3	avoidance	avoidance	NOUN
ijtc-710	341	4	:	:	PUNCT
ijtc-710	341	5	a	a	DET
ijtc-710	341	6	systematic	systematic	ADJ
ijtc-710	341	7	literature	literature	NOUN
ijtc-710	341	8	review	review	NOUN
ijtc-710	341	9	and	and	CCONJ
ijtc-710	341	10	research	research	NOUN
ijtc-710	341	11	agenda	agenda	NOUN
ijtc-710	341	12	.	.	PUNCT
ijtc-710	342	1	international	international	ADJ
ijtc-710	342	2	journal	journal	PROPN
ijtc-710	342	3	of	of	ADP
ijtc-710	342	4	academic	academic	ADJ
ijtc-710	342	5	research	research	NOUN
ijtc-710	342	6	in	in	ADP
ijtc-710	342	7	business	business	NOUN
ijtc-710	342	8	and	and	CCONJ
ijtc-710	342	9	social	social	ADJ
ijtc-710	342	10	sciences	science	NOUN
ijtc-710	342	11	,	,	PUNCT
ijtc-710	342	12	12(8	12(8	NUM
ijtc-710	342	13	)	)	PUNCT
ijtc-710	342	14	,	,	PUNCT
ijtc-710	342	15	1160–1180	1160–1180	NUM
ijtc-710	342	16	.	.	PUNCT
ijtc-710	343	1	https://doi.org/10.6007/ijarbss/v12i8/14683	https://doi.org/10.6007/ijarbss/v12i8/14683	AUX
ijtc-710	343	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-710	343	3	https://doi.org/10.24843/eja.2022.v32.i01.p17	https://doi.org/10.24843/eja.2022.v32.i01.p17	PROPN
ijtc-710	343	4	https://doi.org/10.1787/db29f89a-en	https://doi.org/10.1787/db29f89a-en	NOUN
ijtc-710	343	5	https://doi.org/10.13189/ujaf.2021.090624	https://doi.org/10.13189/ujaf.2021.090624	PROPN
ijtc-710	343	6	https://doi.org/10.18196/rab.040156	https://doi.org/10.18196/rab.040156	PROPN
ijtc-710	343	7	https://journal.unnes.ac.id/sju/index.php/aaj/article/view/51446	https://journal.unnes.ac.id/sju/index.php/aaj/article/view/51446	VERB
ijtc-710	343	8	https://doi.org/10.33395/owner.v6i1.637	https://doi.org/10.33395/owner.v6i1.637	ADJ
ijtc-710	343	9	https://news.ddtc.co.id/kpk-awasi-pelanggaran-pajak-sektor-sumber-daya-alam-16570	https://news.ddtc.co.id/kpk-awasi-pelanggaran-pajak-sektor-sumber-daya-alam-16570	NOUN
ijtc-710	344	1	https://news.ddtc.co.id/kpk-awasi-pelanggaran-pajak-sektor-sumber-daya-alam-16570	https://news.ddtc.co.id/kpk-awasi-pelanggaran-pajak-sektor-sumber-daya-alam-16570	NUM
ijtc-710	344	2	https://doi.org/10.33258/birci.v4i2.1968	https://doi.org/10.33258/birci.v4i2.1968	X
ijtc-710	344	3	https://lccn.loc.gov/2016035324	https://lccn.loc.gov/2016035324	NOUN
ijtc-710	344	4	https://doi.org/10.31014/aior.1992.03.01.193	https://doi.org/10.31014/aior.1992.03.01.193	INTJ
ijtc-710	344	5	https://www.ijrrjournal.com/ijrr_vol.7_issue.7_july2020/abstract_ijrr0031.html	https://www.ijrrjournal.com/ijrr_vol.7_issue.7_july2020/abstract_ijrr0031.html	PROPN
ijtc-710	344	6	https://doi.org/10.21107/jaffa.v9i2.12034	https://doi.org/10.21107/jaffa.v9i2.12034	NOUN
ijtc-710	344	7	https://doi.org/10.6007/ijarbss/v12-i8/14683	https://doi.org/10.6007/ijarbss/v12-i8/14683	X
ijtc-710	344	8	https://doi.org/10.6007/ijarbss/v12-i8/14683	https://doi.org/10.6007/ijarbss/v12-i8/14683	ADV
ijtc-710	344	9	uncovering	uncover	VERB
ijtc-710	344	10	tax	tax	NOUN
ijtc-710	344	11	avoidance	avoidance	NOUN
ijtc-710	344	12	drivers	driver	NOUN
ijtc-710	344	13	in	in	ADP
ijtc-710	344	14	idx	idx	ADJ
ijtc-710	344	15	mining	mining	NOUN
ijtc-710	344	16	firms	firm	NOUN
ijtc-710	344	17	2019	2019	NUM
ijtc-710	344	18	-	-	SYM
ijtc-710	344	19	2021	2021	NUM
ijtc-710	344	20	:	:	PUNCT
ijtc-710	344	21	financial	financial	ADJ
ijtc-710	344	22	distress	distress	NOUN
ijtc-710	344	23	,	,	PUNCT
ijtc-710	344	24	thin	thin	ADJ
ijtc-710	344	25	capitalization	capitalization	NOUN
ijtc-710	344	26	,	,	PUNCT
ijtc-710	344	27	and	and	CCONJ
ijtc-710	344	28	csr	csr	NOUN
ijtc-710	344	29	disclosure	disclosure	NOUN
ijtc-710	344	30	effects	effect	NOUN
ijtc-710	344	31	tandayu	tandayu	VERB
ijtc-710	344	32	,	,	PUNCT
ijtc-710	344	33	kalangi	kalangi	PROPN
ijtc-710	344	34	and	and	CCONJ
ijtc-710	344	35	tangkuman	tangkuman	NOUN
ijtc-710	344	36	235	235	NUM
ijtc-710	344	37	|	|	ADV
ijtc-710	344	38	ilomata	ilomata	PROPN
ijtc-710	344	39	international	international	ADJ
ijtc-710	344	40	journal	journal	NOUN
ijtc-710	344	41	of	of	ADP
ijtc-710	344	42	tax	tax	PROPN
ijtc-710	344	43	&	&	CCONJ
ijtc-710	344	44	accounting	accounting	PROPN
ijtc-710	344	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	344	46	suwiknyo	suwiknyo	PROPN
ijtc-710	344	47	,	,	PUNCT
ijtc-710	344	48	e.	e.	PROPN
ijtc-710	344	49	(	(	PUNCT
ijtc-710	344	50	2021	2021	NUM
ijtc-710	344	51	,	,	PUNCT
ijtc-710	344	52	august	august	PROPN
ijtc-710	344	53	2	2	NUM
ijtc-710	344	54	)	)	PUNCT
ijtc-710	344	55	.	.	PUNCT
ijtc-710	345	1	mayoritas	mayoritas	PROPN
ijtc-710	345	2	perusahaan	perusahaan	PROPN
ijtc-710	345	3	tambang	tambang	PROPN
ijtc-710	345	4	belum	belum	PROPN
ijtc-710	345	5	transparan	transparan	PROPN
ijtc-710	345	6	soal	soal	PROPN
ijtc-710	345	7	pajak	pajak	ADV
ijtc-710	345	8	.	.	PUNCT
ijtc-710	346	1	bisniscom	bisniscom	PROPN
ijtc-710	346	2	.	.	PUNCT
ijtc-710	347	1	https://ekonomi.bisnis.com/read/20210802/259/1424816/mayoritasperusahaan-tambang-belum-transparan-soal-pajak	https://ekonomi.bisnis.com/read/20210802/259/1424816/mayoritasperusahaan-tambang-belum-transparan-soal-pajak	PROPN
ijtc-710	347	2	swandewi	swandewi	PROPN
ijtc-710	347	3	,	,	PUNCT
ijtc-710	347	4	n.	n.	PROPN
ijtc-710	347	5	p.	p.	PROPN
ijtc-710	347	6	,	,	PUNCT
ijtc-710	347	7	&	&	CCONJ
ijtc-710	347	8	noviari	noviari	PROPN
ijtc-710	347	9	,	,	PUNCT
ijtc-710	347	10	n.	n.	PROPN
ijtc-710	347	11	(	(	PUNCT
ijtc-710	347	12	2020	2020	NUM
ijtc-710	347	13	)	)	PUNCT
ijtc-710	347	14	.	.	PUNCT
ijtc-710	348	1	pengaruh	pengaruh	PROPN
ijtc-710	348	2	financial	financial	ADJ
ijtc-710	348	3	distress	distress	PROPN
ijtc-710	348	4	dan	dan	PROPN
ijtc-710	348	5	konservatisme	konservatisme	PROPN
ijtc-710	348	6	akuntansi	akuntansi	PROPN
ijtc-710	348	7	pada	pada	PROPN
ijtc-710	348	8	tax	tax	NOUN
ijtc-710	348	9	avoidance	avoidance	NOUN
ijtc-710	348	10	.	.	PUNCT
ijtc-710	349	1	e	e	X
ijtc-710	349	2	-	-	ADJ
ijtc-710	349	3	jurnal	jurnal	ADJ
ijtc-710	349	4	akuntansi	akuntansi	PROPN
ijtc-710	349	5	,	,	PUNCT
ijtc-710	349	6	30(7	30(7	NUM
ijtc-710	349	7	)	)	PUNCT
ijtc-710	349	8	,	,	PUNCT
ijtc-710	349	9	1670–1683	1670–1683	NUM
ijtc-710	349	10	.	.	PUNCT
ijtc-710	350	1	https://doi.org/10.24843/eja.2020.v30.i07.p05	https://doi.org/10.24843/eja.2020.v30.i07.p05	PRON
ijtc-710	350	2	tax	tax	PROPN
ijtc-710	350	3	justice	justice	NOUN
ijtc-710	350	4	network	network	NOUN
ijtc-710	350	5	.	.	PUNCT
ijtc-710	351	1	(	(	PUNCT
ijtc-710	351	2	2020	2020	NUM
ijtc-710	351	3	)	)	PUNCT
ijtc-710	351	4	.	.	PUNCT
ijtc-710	352	1	the	the	DET
ijtc-710	352	2	state	state	NOUN
ijtc-710	352	3	of	of	ADP
ijtc-710	352	4	tax	tax	NOUN
ijtc-710	352	5	justice	justice	NOUN
ijtc-710	352	6	2020	2020	NUM
ijtc-710	352	7	:	:	PUNCT
ijtc-710	352	8	tax	tax	NOUN
ijtc-710	352	9	justice	justice	NOUN
ijtc-710	352	10	in	in	ADP
ijtc-710	352	11	the	the	DET
ijtc-710	352	12	time	time	NOUN
ijtc-710	352	13	of	of	ADP
ijtc-710	352	14	covid-19	covid-19	PROPN
ijtc-710	352	15	.	.	PUNCT
ijtc-710	353	1	https://taxjustice.net/reports/the-state-of-tax-justice-2020/	https://taxjustice.net/reports/the-state-of-tax-justice-2020/	PROPN
ijtc-710	353	2	utami	utami	NOUN
ijtc-710	353	3	,	,	PUNCT
ijtc-710	353	4	m.	m.	PROPN
ijtc-710	353	5	f.	f.	PROPN
ijtc-710	353	6	,	,	PUNCT
ijtc-710	353	7	&	&	CCONJ
ijtc-710	353	8	irawan	irawan	PROPN
ijtc-710	353	9	,	,	PUNCT
ijtc-710	353	10	f.	f.	PROPN
ijtc-710	353	11	(	(	PUNCT
ijtc-710	353	12	2022	2022	NUM
ijtc-710	353	13	)	)	PUNCT
ijtc-710	353	14	.	.	PUNCT
ijtc-710	354	1	pengaruh	pengaruh	NOUN
ijtc-710	354	2	thin	thin	ADJ
ijtc-710	354	3	capitalization	capitalization	NOUN
ijtc-710	354	4	dan	dan	PROPN
ijtc-710	354	5	transfer	transfer	NOUN
ijtc-710	354	6	pricing	pricing	NOUN
ijtc-710	354	7	aggressiveness	aggressiveness	NOUN
ijtc-710	354	8	terhadap	terhadap	PROPN
ijtc-710	354	9	penghindaran	penghindaran	VERB
ijtc-710	354	10	pajak	pajak	PROPN
ijtc-710	354	11	dengan	dengan	PROPN
ijtc-710	354	12	financial	financial	PROPN
ijtc-710	354	13	constraints	constraints	PROPN
ijtc-710	354	14	sebagai	sebagai	PROPN
ijtc-710	354	15	variabel	variabel	PROPN
ijtc-710	354	16	moderasi	moderasi	PROPN
ijtc-710	354	17	.	.	PUNCT
ijtc-710	355	1	owner	owner	PROPN
ijtc-710	355	2	:	:	PUNCT
ijtc-710	355	3	riset	riset	PROPN
ijtc-710	355	4	dan	dan	PROPN
ijtc-710	355	5	jurnal	jurnal	PROPN
ijtc-710	355	6	akuntansi	akuntansi	PROPN
ijtc-710	355	7	,	,	PUNCT
ijtc-710	355	8	6(1	6(1	NUM
ijtc-710	355	9	)	)	PUNCT
ijtc-710	355	10	,	,	PUNCT
ijtc-710	355	11	386–399	386–399	NUM
ijtc-710	355	12	.	.	PUNCT
ijtc-710	356	1	https://doi.org/10.33395/owner.v6i1.607	https://doi.org/10.33395/owner.v6i1.607	VERB
ijtc-710	356	2	wijaya	wijaya	PROPN
ijtc-710	356	3	,	,	PUNCT
ijtc-710	356	4	h.	h.	PROPN
ijtc-710	356	5	,	,	PUNCT
ijtc-710	356	6	&	&	CCONJ
ijtc-710	356	7	mulya	mulya	PROPN
ijtc-710	356	8	,	,	PUNCT
ijtc-710	356	9	h.	h.	PROPN
ijtc-710	356	10	(	(	PUNCT
ijtc-710	356	11	2020	2020	NUM
ijtc-710	356	12	)	)	PUNCT
ijtc-710	356	13	.	.	PUNCT
ijtc-710	357	1	the	the	DET
ijtc-710	357	2	effect	effect	NOUN
ijtc-710	357	3	of	of	ADP
ijtc-710	357	4	corporate	corporate	ADJ
ijtc-710	357	5	social	social	ADJ
ijtc-710	357	6	responsibility	responsibility	NOUN
ijtc-710	357	7	on	on	ADP
ijtc-710	357	8	tax	tax	NOUN
ijtc-710	357	9	aggressiveness	aggressiveness	NOUN
ijtc-710	357	10	and	and	CCONJ
ijtc-710	357	11	impact	impact	NOUN
ijtc-710	357	12	on	on	ADP
ijtc-710	357	13	financial	financial	ADJ
ijtc-710	357	14	performance	performance	NOUN
ijtc-710	357	15	.	.	PUNCT
ijtc-710	358	1	saudi	saudi	ADJ
ijtc-710	358	2	journal	journal	PROPN
ijtc-710	358	3	of	of	ADP
ijtc-710	358	4	business	business	NOUN
ijtc-710	358	5	and	and	CCONJ
ijtc-710	358	6	management	management	NOUN
ijtc-710	358	7	studies	study	NOUN
ijtc-710	358	8	,	,	PUNCT
ijtc-710	358	9	5(9	5(9	NUM
ijtc-710	358	10	)	)	PUNCT
ijtc-710	358	11	,	,	PUNCT
ijtc-710	358	12	498–505	498–505	NUM
ijtc-710	358	13	.	.	PUNCT
ijtc-710	359	1	https://doi.org/10.36348/sjbms.2020.v05i09.003	https://doi.org/10.36348/sjbms.2020.v05i09.003	PROPN
ijtc-710	359	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-710	359	3	https://ekonomi.bisnis.com/read/20210802/259/1424816/mayoritas-perusahaan-tambang-belum-transparan-soal-pajak	https://ekonomi.bisnis.com/read/20210802/259/1424816/mayoritas-perusahaan-tambang-belum-transparan-soal-pajak	PROPN
ijtc-710	359	4	https://ekonomi.bisnis.com/read/20210802/259/1424816/mayoritas-perusahaan-tambang-belum-transparan-soal-pajak	https://ekonomi.bisnis.com/read/20210802/259/1424816/mayoritas-perusahaan-tambang-belum-transparan-soal-pajak	PROPN
ijtc-710	359	5	https://doi.org/10.24843/eja.2020.v30.i07.p05	https://doi.org/10.24843/eja.2020.v30.i07.p05	PROPN
ijtc-710	359	6	https://taxjustice.net/reports/the-state-of-tax-justice-2020/	https://taxjustice.net/reports/the-state-of-tax-justice-2020/	PROPN
ijtc-710	359	7	https://doi.org/10.33395/owner.v6i1.607	https://doi.org/10.33395/owner.v6i1.607	VERB
ijtc-710	359	8	https://doi.org/10.36348/sjbms.2020.v05i09.003	https://doi.org/10.36348/sjbms.2020.v05i09.003	PROPN