id	sid	tid	token	lemma	pos
ijtc-712	1	1	the	the	DET
ijtc-712	1	2	illomata	illomata	PROPN
ijtc-712	1	3	international	international	PROPN
ijtc-712	1	4	journal	journal	PROPN
ijtc-712	1	5	of	of	ADP
ijtc-712	1	6	management	management	NOUN
ijtc-712	1	7	ilomata	ilomata	PROPN
ijtc-712	1	8	international	international	ADJ
ijtc-712	1	9	journal	journal	NOUN
ijtc-712	1	10	of	of	ADP
ijtc-712	1	11	tax	tax	PROPN
ijtc-712	1	12	&	&	CCONJ
ijtc-712	1	13	accounting	account	VERB
ijtc-712	1	14	p	p	PROPN
ijtc-712	1	15	-	-	PUNCT
ijtc-712	1	16	issn	issn	NOUN
ijtc-712	1	17	:	:	PUNCT
ijtc-712	1	18	2714	2714	NUM
ijtc-712	1	19	-	-	SYM
ijtc-712	1	20	9838	9838	NUM
ijtc-712	1	21	;	;	PUNCT
ijtc-712	1	22	e	e	X
ijtc-712	1	23	-	-	PUNCT
ijtc-712	1	24	issn	issn	NOUN
ijtc-712	1	25	:	:	PUNCT
ijtc-712	1	26	2714	2714	NUM
ijtc-712	1	27	-	-	SYM
ijtc-712	1	28	9846	9846	NUM
ijtc-712	1	29	volume	volume	NOUN
ijtc-712	1	30	4	4	NUM
ijtc-712	1	31	,	,	PUNCT
ijtc-712	1	32	issue	issue	NOUN
ijtc-712	1	33	2	2	NUM
ijtc-712	1	34	,	,	PUNCT
ijtc-712	1	35	april	april	PROPN
ijtc-712	1	36	2023	2023	NUM
ijtc-712	1	37	page	page	NOUN
ijtc-712	1	38	no	no	NOUN
ijtc-712	1	39	.	.	NOUN
ijtc-712	2	1	250	250	NUM
ijtc-712	2	2	-	-	SYM
ijtc-712	2	3	264	264	NUM
ijtc-712	2	4	250	250	NUM
ijtc-712	2	5	|	|	ADV
ijtc-712	2	6	ilomata	ilomata	PROPN
ijtc-712	2	7	international	international	ADJ
ijtc-712	2	8	journal	journal	NOUN
ijtc-712	2	9	of	of	ADP
ijtc-712	2	10	tax	tax	PROPN
ijtc-712	2	11	&	&	CCONJ
ijtc-712	2	12	accounting	accounting	PROPN
ijtc-712	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	2	14	repurchase	repurchase	NOUN
ijtc-712	2	15	agreement	agreement	NOUN
ijtc-712	2	16	:	:	PUNCT
ijtc-712	2	17	dual	dual	ADJ
ijtc-712	2	18	perspectives	perspective	NOUN
ijtc-712	2	19	in	in	ADP
ijtc-712	2	20	indonesian	indonesian	ADJ
ijtc-712	2	21	income	income	NOUN
ijtc-712	2	22	tax	tax	NOUN
ijtc-712	2	23	law	law	NOUN
ijtc-712	2	24	indradi	indradi	NOUN
ijtc-712	2	25	directorate	directorate	ADJ
ijtc-712	2	26	general	general	NOUN
ijtc-712	2	27	of	of	ADP
ijtc-712	2	28	taxes	taxis	NOUN
ijtc-712	2	29	,	,	PUNCT
ijtc-712	2	30	indonesia	indonesia	PROPN
ijtc-712	2	31	correspondent	correspondent	NOUN
ijtc-712	2	32	:	:	PUNCT
ijtc-712	2	33	indra.dhee@gmail.com	indra.dhee@gmail.com	PROPN
ijtc-712	2	34	received	receive	VERB
ijtc-712	2	35	:	:	PUNCT
ijtc-712	2	36	january	january	PROPN
ijtc-712	2	37	23	23	NUM
ijtc-712	2	38	,	,	PUNCT
ijtc-712	2	39	2023	2023	NUM
ijtc-712	2	40	accepted	accept	VERB
ijtc-712	2	41	:	:	PUNCT
ijtc-712	2	42	april	april	PROPN
ijtc-712	2	43	10	10	NUM
ijtc-712	2	44	,	,	PUNCT
ijtc-712	2	45	2023	2023	NUM
ijtc-712	2	46	published	publish	VERB
ijtc-712	2	47	:	:	PUNCT
ijtc-712	2	48	april	april	PROPN
ijtc-712	2	49	30	30	NUM
ijtc-712	2	50	,	,	PUNCT
ijtc-712	2	51	2023	2023	NUM
ijtc-712	2	52	citation	citation	NOUN
ijtc-712	2	53	:	:	PUNCT
ijtc-712	2	54	indradi.(2023	indradi.(2023	NOUN
ijtc-712	2	55	)	)	PUNCT
ijtc-712	2	56	.	.	PUNCT
ijtc-712	3	1	repurchase	repurchase	VERB
ijtc-712	3	2	agreement	agreement	NOUN
ijtc-712	3	3	:	:	PUNCT
ijtc-712	3	4	dual	dual	ADJ
ijtc-712	3	5	perspectives	perspective	NOUN
ijtc-712	3	6	in	in	ADP
ijtc-712	3	7	indonesian	indonesian	ADJ
ijtc-712	3	8	income	income	NOUN
ijtc-712	3	9	tax	tax	NOUN
ijtc-712	3	10	law	law	NOUN
ijtc-712	3	11	.	.	PUNCT
ijtc-712	4	1	ilomata	ilomata	PROPN
ijtc-712	4	2	international	international	ADJ
ijtc-712	4	3	journal	journal	NOUN
ijtc-712	4	4	of	of	ADP
ijtc-712	4	5	tax	tax	NOUN
ijtc-712	4	6	and	and	CCONJ
ijtc-712	4	7	accounting	accounting	NOUN
ijtc-712	4	8	,	,	PUNCT
ijtc-712	4	9	4(2	4(2	NUM
ijtc-712	4	10	)	)	PUNCT
ijtc-712	4	11	,	,	PUNCT
ijtc-712	4	12	250	250	NUM
ijtc-712	4	13	-	-	SYM
ijtc-712	4	14	264	264	NUM
ijtc-712	4	15	.	.	PUNCT
ijtc-712	5	1	https://doi.org/10.52728/ijtc.v4i2.712	https://doi.org/10.52728/ijtc.v4i2.712	ADJ
ijtc-712	5	2	abstract	abstract	NOUN
ijtc-712	5	3	:	:	PUNCT
ijtc-712	5	4	there	there	PRON
ijtc-712	5	5	are	be	VERB
ijtc-712	5	6	two	two	NUM
ijtc-712	5	7	fundamental	fundamental	ADJ
ijtc-712	5	8	issues	issue	NOUN
ijtc-712	5	9	of	of	ADP
ijtc-712	5	10	taxing	tax	VERB
ijtc-712	5	11	repo	repo	NOUN
ijtc-712	5	12	based	base	VERB
ijtc-712	5	13	on	on	ADP
ijtc-712	5	14	indonesian	indonesian	ADJ
ijtc-712	5	15	income	income	NOUN
ijtc-712	5	16	tax	tax	NOUN
ijtc-712	5	17	law	law	NOUN
ijtc-712	5	18	.	.	PUNCT
ijtc-712	6	1	first	first	ADV
ijtc-712	6	2	,	,	PUNCT
ijtc-712	6	3	there	there	PRON
ijtc-712	6	4	is	be	VERB
ijtc-712	6	5	no	no	DET
ijtc-712	6	6	specific	specific	ADJ
ijtc-712	6	7	tax	tax	NOUN
ijtc-712	6	8	law	law	NOUN
ijtc-712	6	9	addressing	address	VERB
ijtc-712	6	10	repo	repo	ADP
ijtc-712	6	11	transaction	transaction	NOUN
ijtc-712	6	12	and	and	CCONJ
ijtc-712	6	13	second	second	ADJ
ijtc-712	6	14	,	,	PUNCT
ijtc-712	6	15	indonesia	indonesia	PROPN
ijtc-712	6	16	applies	apply	VERB
ijtc-712	6	17	hybrid	hybrid	ADJ
ijtc-712	6	18	income	income	NOUN
ijtc-712	6	19	tax	tax	NOUN
ijtc-712	6	20	system	system	NOUN
ijtc-712	6	21	,	,	PUNCT
ijtc-712	6	22	global	global	ADJ
ijtc-712	6	23	and	and	CCONJ
ijtc-712	6	24	schedular	schedular	ADJ
ijtc-712	6	25	income	income	NOUN
ijtc-712	6	26	tax	tax	NOUN
ijtc-712	6	27	.	.	PUNCT
ijtc-712	7	1	this	this	DET
ijtc-712	7	2	paper	paper	NOUN
ijtc-712	7	3	aims	aim	VERB
ijtc-712	7	4	to	to	PART
ijtc-712	7	5	describes	describe	VERB
ijtc-712	7	6	and	and	CCONJ
ijtc-712	7	7	analyses	analyse	VERB
ijtc-712	7	8	two	two	NUM
ijtc-712	7	9	perspectives	perspective	NOUN
ijtc-712	7	10	,	,	PUNCT
ijtc-712	7	11	the	the	DET
ijtc-712	7	12	global	global	ADJ
ijtc-712	7	13	dan	dan	PROPN
ijtc-712	7	14	schedular	schedular	PROPN
ijtc-712	7	15	system	system	NOUN
ijtc-712	7	16	,	,	PUNCT
ijtc-712	7	17	of	of	ADP
ijtc-712	7	18	taxing	tax	VERB
ijtc-712	7	19	repo	repo	NOUN
ijtc-712	7	20	based	base	VERB
ijtc-712	7	21	on	on	ADP
ijtc-712	7	22	indonesian	indonesian	ADJ
ijtc-712	7	23	income	income	NOUN
ijtc-712	7	24	tax	tax	NOUN
ijtc-712	7	25	law	law	NOUN
ijtc-712	7	26	.	.	PUNCT
ijtc-712	8	1	from	from	ADP
ijtc-712	8	2	legal	legal	ADJ
ijtc-712	8	3	perspective	perspective	NOUN
ijtc-712	8	4	,	,	PUNCT
ijtc-712	8	5	a	a	DET
ijtc-712	8	6	repo	repo	NOUN
ijtc-712	8	7	is	be	AUX
ijtc-712	8	8	taxed	tax	VERB
ijtc-712	8	9	under	under	ADP
ijtc-712	8	10	schedular	schedular	ADJ
ijtc-712	8	11	income	income	NOUN
ijtc-712	8	12	tax	tax	NOUN
ijtc-712	8	13	system	system	NOUN
ijtc-712	8	14	where	where	SCONJ
ijtc-712	8	15	it	it	PRON
ijtc-712	8	16	views	view	VERB
ijtc-712	8	17	a	a	DET
ijtc-712	8	18	repo	repo	NOUN
ijtc-712	8	19	as	as	ADP
ijtc-712	8	20	two	two	NUM
ijtc-712	8	21	transactions	transaction	NOUN
ijtc-712	8	22	.	.	PUNCT
ijtc-712	9	1	meanwhile	meanwhile	ADV
ijtc-712	9	2	,	,	PUNCT
ijtc-712	9	3	from	from	ADP
ijtc-712	9	4	economic	economic	ADJ
ijtc-712	9	5	perspective	perspective	NOUN
ijtc-712	9	6	,	,	PUNCT
ijtc-712	9	7	a	a	DET
ijtc-712	9	8	repo	repo	NOUN
ijtc-712	9	9	is	be	AUX
ijtc-712	9	10	viewed	view	VERB
ijtc-712	9	11	as	as	ADP
ijtc-712	9	12	a	a	DET
ijtc-712	9	13	single	single	ADJ
ijtc-712	9	14	transaction	transaction	NOUN
ijtc-712	9	15	that	that	PRON
ijtc-712	9	16	is	be	AUX
ijtc-712	9	17	based	base	VERB
ijtc-712	9	18	on	on	ADP
ijtc-712	9	19	comprehensive	comprehensive	ADJ
ijtc-712	9	20	income	income	NOUN
ijtc-712	9	21	tax	tax	NOUN
ijtc-712	9	22	system	system	NOUN
ijtc-712	9	23	.	.	PUNCT
ijtc-712	10	1	although	although	SCONJ
ijtc-712	10	2	,	,	PUNCT
ijtc-712	10	3	prevailing	prevail	VERB
ijtc-712	10	4	law	law	NOUN
ijtc-712	10	5	principle	principle	NOUN
ijtc-712	10	6	favors	favor	VERB
ijtc-712	10	7	the	the	DET
ijtc-712	10	8	first	first	ADJ
ijtc-712	10	9	perspective	perspective	NOUN
ijtc-712	10	10	,	,	PUNCT
ijtc-712	10	11	the	the	DET
ijtc-712	10	12	latter	latter	ADJ
ijtc-712	10	13	is	be	AUX
ijtc-712	10	14	logically	logically	ADV
ijtc-712	10	15	more	more	ADV
ijtc-712	10	16	sensible	sensible	ADJ
ijtc-712	10	17	and	and	CCONJ
ijtc-712	10	18	far	far	ADV
ijtc-712	10	19	more	more	ADV
ijtc-712	10	20	equitable	equitable	ADJ
ijtc-712	10	21	than	than	ADP
ijtc-712	10	22	the	the	DET
ijtc-712	10	23	first	first	ADJ
ijtc-712	10	24	.	.	PUNCT
ijtc-712	11	1	regulatory	regulatory	ADJ
ijtc-712	11	2	measures	measure	NOUN
ijtc-712	11	3	based	base	VERB
ijtc-712	11	4	on	on	ADP
ijtc-712	11	5	a	a	DET
ijtc-712	11	6	comprehensive	comprehensive	ADJ
ijtc-712	11	7	income	income	NOUN
ijtc-712	11	8	tax	tax	NOUN
ijtc-712	11	9	system	system	NOUN
ijtc-712	11	10	are	be	AUX
ijtc-712	11	11	needed	need	VERB
ijtc-712	11	12	to	to	PART
ijtc-712	11	13	resolve	resolve	VERB
ijtc-712	11	14	the	the	DET
ijtc-712	11	15	dispute	dispute	NOUN
ijtc-712	11	16	.	.	PUNCT
ijtc-712	12	1	keywords	keyword	NOUN
ijtc-712	12	2	:	:	PUNCT
ijtc-712	12	3	repurchase	repurchase	NOUN
ijtc-712	12	4	agreement	agreement	NOUN
ijtc-712	12	5	,	,	PUNCT
ijtc-712	12	6	legal	legal	ADJ
ijtc-712	12	7	perspective	perspective	NOUN
ijtc-712	12	8	,	,	PUNCT
ijtc-712	12	9	economic	economic	ADJ
ijtc-712	12	10	perspective	perspective	NOUN
ijtc-712	12	11	,	,	PUNCT
ijtc-712	12	12	comprehensive	comprehensive	ADJ
ijtc-712	12	13	income	income	NOUN
ijtc-712	12	14	tax	tax	NOUN
ijtc-712	12	15	system	system	NOUN
ijtc-712	12	16	,	,	PUNCT
ijtc-712	12	17	schedular	schedular	ADJ
ijtc-712	12	18	income	income	NOUN
ijtc-712	12	19	tax	tax	NOUN
ijtc-712	12	20	system	system	NOUN
ijtc-712	12	21	this	this	PRON
ijtc-712	12	22	is	be	AUX
ijtc-712	12	23	an	an	DET
ijtc-712	12	24	open	open	ADJ
ijtc-712	12	25	access	access	NOUN
ijtc-712	12	26	article	article	NOUN
ijtc-712	12	27	under	under	ADP
ijtc-712	12	28	the	the	DET
ijtc-712	12	29	cc	cc	NOUN
ijtc-712	12	30	-	-	PUNCT
ijtc-712	12	31	by	by	ADP
ijtc-712	12	32	4.0	4.0	NUM
ijtc-712	12	33	license	license	NOUN
ijtc-712	12	34	.	.	PUNCT
ijtc-712	13	1	introduction	introduction	NOUN
ijtc-712	13	2	when	when	SCONJ
ijtc-712	13	3	indonesia	indonesia	PROPN
ijtc-712	13	4	experienced	experience	VERB
ijtc-712	13	5	shortage	shortage	NOUN
ijtc-712	13	6	in	in	ADP
ijtc-712	13	7	its	its	PRON
ijtc-712	13	8	money	money	NOUN
ijtc-712	13	9	market	market	NOUN
ijtc-712	13	10	back	back	ADV
ijtc-712	13	11	in	in	ADP
ijtc-712	13	12	2014	2014	NUM
ijtc-712	13	13	,	,	PUNCT
ijtc-712	13	14	there	there	PRON
ijtc-712	13	15	were	be	VERB
ijtc-712	13	16	high	high	ADJ
ijtc-712	13	17	demands	demand	NOUN
ijtc-712	13	18	for	for	ADP
ijtc-712	13	19	repurchase	repurchase	NOUN
ijtc-712	13	20	agreements	agreement	NOUN
ijtc-712	13	21	(	(	PUNCT
ijtc-712	13	22	repo	repo	NOUN
ijtc-712	13	23	)	)	PUNCT
ijtc-712	13	24	(	(	PUNCT
ijtc-712	13	25	kurniawan	kurniawan	PROPN
ijtc-712	13	26	,	,	PUNCT
ijtc-712	13	27	2014	2014	NUM
ijtc-712	13	28	)	)	PUNCT
ijtc-712	13	29	.	.	PUNCT
ijtc-712	14	1	since	since	SCONJ
ijtc-712	14	2	then	then	ADV
ijtc-712	14	3	,	,	PUNCT
ijtc-712	14	4	repo	repo	VERB
ijtc-712	14	5	becomes	become	VERB
ijtc-712	14	6	important	important	ADJ
ijtc-712	14	7	instrument	instrument	NOUN
ijtc-712	14	8	in	in	ADP
ijtc-712	14	9	indonesia	indonesia	PROPN
ijtc-712	14	10	money	money	NOUN
ijtc-712	14	11	market	market	NOUN
ijtc-712	14	12	,	,	PUNCT
ijtc-712	14	13	and	and	CCONJ
ijtc-712	14	14	even	even	ADV
ijtc-712	14	15	,	,	PUNCT
ijtc-712	14	16	on	on	ADP
ijtc-712	14	17	19	19	NUM
ijtc-712	14	18	august	august	PROPN
ijtc-712	14	19	2016	2016	NUM
ijtc-712	14	20	,	,	PUNCT
ijtc-712	14	21	the	the	DET
ijtc-712	14	22	7	7	NUM
ijtc-712	14	23	-	-	PUNCT
ijtc-712	14	24	day	day	NOUN
ijtc-712	14	25	repo	repo	NOUN
ijtc-712	14	26	rate	rate	NOUN
ijtc-712	14	27	has	have	AUX
ijtc-712	14	28	become	become	VERB
ijtc-712	14	29	a	a	DET
ijtc-712	14	30	reference	reference	NOUN
ijtc-712	14	31	rate	rate	NOUN
ijtc-712	14	32	which	which	PRON
ijtc-712	14	33	is	be	AUX
ijtc-712	14	34	used	use	VERB
ijtc-712	14	35	by	by	ADP
ijtc-712	14	36	the	the	DET
ijtc-712	14	37	central	central	ADJ
ijtc-712	14	38	bank	bank	PROPN
ijtc-712	14	39	of	of	ADP
ijtc-712	14	40	indonesia	indonesia	PROPN
ijtc-712	14	41	(	(	PUNCT
ijtc-712	14	42	bank	bank	PROPN
ijtc-712	14	43	indonesia	indonesia	PROPN
ijtc-712	14	44	,	,	PUNCT
ijtc-712	14	45	n.d	n.d	PROPN
ijtc-712	14	46	.	.	PROPN
ijtc-712	14	47	)	)	PUNCT
ijtc-712	14	48	.	.	PUNCT
ijtc-712	15	1	however	however	ADV
ijtc-712	15	2	,	,	PUNCT
ijtc-712	15	3	the	the	DET
ijtc-712	15	4	increasing	increasing	NOUN
ijtc-712	15	5	of	of	ADP
ijtc-712	15	6	repo	repo	NOUN
ijtc-712	15	7	transactions	transaction	NOUN
ijtc-712	15	8	has	have	AUX
ijtc-712	15	9	not	not	PART
ijtc-712	15	10	been	be	AUX
ijtc-712	15	11	followed	follow	VERB
ijtc-712	15	12	by	by	ADP
ijtc-712	15	13	adequate	adequate	ADJ
ijtc-712	15	14	income	income	NOUN
ijtc-712	15	15	tax	tax	NOUN
ijtc-712	15	16	law	law	NOUN
ijtc-712	15	17	and	and	CCONJ
ijtc-712	15	18	regulations	regulation	NOUN
ijtc-712	15	19	.	.	PUNCT
ijtc-712	16	1	as	as	ADP
ijtc-712	16	2	a	a	DET
ijtc-712	16	3	result	result	NOUN
ijtc-712	16	4	,	,	PUNCT
ijtc-712	16	5	there	there	PRON
ijtc-712	16	6	is	be	VERB
ijtc-712	16	7	ambiguity	ambiguity	NOUN
ijtc-712	16	8	and	and	CCONJ
ijtc-712	16	9	dualism	dualism	NOUN
ijtc-712	16	10	in	in	ADP
ijtc-712	16	11	terms	term	NOUN
ijtc-712	16	12	of	of	ADP
ijtc-712	16	13	tax	tax	NOUN
ijtc-712	16	14	treatment	treatment	NOUN
ijtc-712	16	15	of	of	ADP
ijtc-712	16	16	such	such	ADJ
ijtc-712	16	17	transactions	transaction	NOUN
ijtc-712	16	18	.	.	PUNCT
ijtc-712	17	1	repo	repo	NOUN
ijtc-712	17	2	is	be	AUX
ijtc-712	17	3	basically	basically	ADV
ijtc-712	17	4	an	an	DET
ijtc-712	17	5	agreement	agreement	NOUN
ijtc-712	17	6	in	in	ADP
ijtc-712	17	7	which	which	PRON
ijtc-712	17	8	a	a	DET
ijtc-712	17	9	seller	seller	NOUN
ijtc-712	17	10	of	of	ADP
ijtc-712	17	11	securities	security	NOUN
ijtc-712	17	12	sell	sell	VERB
ijtc-712	17	13	the	the	DET
ijtc-712	17	14	securities	security	NOUN
ijtc-712	17	15	to	to	ADP
ijtc-712	17	16	a	a	DET
ijtc-712	17	17	buyer	buyer	NOUN
ijtc-712	17	18	and	and	CCONJ
ijtc-712	17	19	at	at	ADP
ijtc-712	17	20	the	the	DET
ijtc-712	17	21	same	same	ADJ
ijtc-712	17	22	time	time	NOUN
ijtc-712	17	23	the	the	DET
ijtc-712	17	24	seller	seller	NOUN
ijtc-712	17	25	agrees	agree	VERB
ijtc-712	17	26	and	and	CCONJ
ijtc-712	17	27	commits	commit	VERB
ijtc-712	17	28	to	to	PART
ijtc-712	17	29	repurchase	repurchase	VERB
ijtc-712	17	30	the	the	DET
ijtc-712	17	31	securities	security	NOUN
ijtc-712	17	32	at	at	ADP
ijtc-712	17	33	a	a	DET
ijtc-712	17	34	certain	certain	ADJ
ijtc-712	17	35	price	price	NOUN
ijtc-712	17	36	at	at	ADP
ijtc-712	17	37	a	a	DET
ijtc-712	17	38	future	future	ADJ
ijtc-712	17	39	date	date	NOUN
ijtc-712	17	40	(	(	PUNCT
ijtc-712	17	41	international	international	ADJ
ijtc-712	17	42	capital	capital	NOUN
ijtc-712	17	43	market	market	NOUN
ijtc-712	17	44	association	association	PROPN
ijtc-712	17	45	,	,	PUNCT
ijtc-712	17	46	n.d	n.d	PROPN
ijtc-712	17	47	.	.	PROPN
ijtc-712	17	48	)	)	PUNCT
ijtc-712	17	49	.	.	PUNCT
ijtc-712	18	1	therefore	therefore	ADV
ijtc-712	18	2	,	,	PUNCT
ijtc-712	18	3	a	a	DET
ijtc-712	18	4	repo	repo	NOUN
ijtc-712	18	5	consists	consist	VERB
ijtc-712	18	6	of	of	ADP
ijtc-712	18	7	two	two	NUM
ijtc-712	18	8	-	-	PUNCT
ijtc-712	18	9	legged	legged	ADJ
ijtc-712	18	10	transaction	transaction	NOUN
ijtc-712	18	11	,	,	PUNCT
ijtc-712	18	12	which	which	PRON
ijtc-712	18	13	are	be	AUX
ijtc-712	18	14	the	the	DET
ijtc-712	18	15	securities	security	NOUN
ijtc-712	18	16	sale	sale	NOUN
ijtc-712	18	17	and	and	CCONJ
ijtc-712	18	18	reacquisition	reacquisition	NOUN
ijtc-712	18	19	.	.	PUNCT
ijtc-712	19	1	consequently	consequently	ADV
ijtc-712	19	2	,	,	PUNCT
ijtc-712	19	3	the	the	DET
ijtc-712	19	4	repurchase	repurchase	NOUN
ijtc-712	19	5	price	price	NOUN
ijtc-712	19	6	includes	include	VERB
ijtc-712	19	7	agreed	agree	VERB
ijtc-712	19	8	interest	interest	NOUN
ijtc-712	19	9	as	as	SCONJ
ijtc-712	19	10	stated	state	VERB
ijtc-712	19	11	in	in	ADP
ijtc-712	19	12	the	the	DET
ijtc-712	19	13	agreement	agreement	NOUN
ijtc-712	19	14	(	(	PUNCT
ijtc-712	19	15	acharya	acharya	PROPN
ijtc-712	19	16	&	&	CCONJ
ijtc-712	19	17	öncü	öncü	PROPN
ijtc-712	19	18	,	,	PUNCT
ijtc-712	19	19	2011	2011	NUM
ijtc-712	19	20	;	;	PUNCT
ijtc-712	19	21	schultz	schultz	PROPN
ijtc-712	19	22	&	&	CCONJ
ijtc-712	19	23	bockian	bockian	PROPN
ijtc-712	19	24	,	,	PUNCT
ijtc-712	19	25	2017	2017	NUM
ijtc-712	19	26	)	)	PUNCT
ijtc-712	19	27	.	.	PUNCT
ijtc-712	20	1	for	for	ADP
ijtc-712	20	2	that	that	DET
ijtc-712	20	3	reason	reason	NOUN
ijtc-712	20	4	,	,	PUNCT
ijtc-712	20	5	repo	repo	NOUN
ijtc-712	20	6	can	can	AUX
ijtc-712	20	7	be	be	AUX
ijtc-712	20	8	viewed	view	VERB
ijtc-712	20	9	as	as	ADP
ijtc-712	20	10	secured	secured	ADJ
ijtc-712	20	11	or	or	CCONJ
ijtc-712	20	12	collateralised	collateralise	VERB
ijtc-712	20	13	loan	loan	NOUN
ijtc-712	20	14	in	in	ADP
ijtc-712	20	15	which	which	PRON
ijtc-712	20	16	the	the	DET
ijtc-712	20	17	seller	seller	NOUN
ijtc-712	20	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	20	19	mailto:indra.dhee@gmail.com	mailto:indra.dhee@gmail.com	X
ijtc-712	20	20	https://doi.org/10.52728/ijtc.v4i2.712	https://doi.org/10.52728/ijtc.v4i2.712	NOUN
ijtc-712	20	21	repurchase	repurchase	NOUN
ijtc-712	20	22	agreement	agreement	NOUN
ijtc-712	20	23	:	:	PUNCT
ijtc-712	20	24	dual	dual	ADJ
ijtc-712	20	25	perspectives	perspective	NOUN
ijtc-712	20	26	in	in	ADP
ijtc-712	20	27	indonesian	indonesian	ADJ
ijtc-712	20	28	income	income	NOUN
ijtc-712	20	29	tax	tax	NOUN
ijtc-712	20	30	law	law	NOUN
ijtc-712	20	31	indradi	indradi	NOUN
ijtc-712	20	32	251	251	NUM
ijtc-712	20	33	|	|	ADV
ijtc-712	20	34	ilomata	ilomata	PROPN
ijtc-712	20	35	international	international	ADJ
ijtc-712	20	36	journal	journal	NOUN
ijtc-712	20	37	of	of	ADP
ijtc-712	20	38	tax	tax	PROPN
ijtc-712	20	39	&	&	CCONJ
ijtc-712	20	40	accounting	account	VERB
ijtc-712	20	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	20	42	acting	acting	NOUN
ijtc-712	20	43	as	as	ADP
ijtc-712	20	44	short	short	ADJ
ijtc-712	20	45	-	-	PUNCT
ijtc-712	20	46	term	term	NOUN
ijtc-712	20	47	debtor	debtor	NOUN
ijtc-712	20	48	while	while	SCONJ
ijtc-712	20	49	the	the	DET
ijtc-712	20	50	buyer	buyer	NOUN
ijtc-712	20	51	as	as	ADP
ijtc-712	20	52	short	short	ADJ
ijtc-712	20	53	-	-	PUNCT
ijtc-712	20	54	term	term	NOUN
ijtc-712	20	55	creditor	creditor	NOUN
ijtc-712	20	56	.	.	PUNCT
ijtc-712	21	1	in	in	ADP
ijtc-712	21	2	this	this	DET
ijtc-712	21	3	paper	paper	NOUN
ijtc-712	21	4	,	,	PUNCT
ijtc-712	21	5	i	i	PRON
ijtc-712	21	6	use	use	VERB
ijtc-712	21	7	the	the	DET
ijtc-712	21	8	terms	term	NOUN
ijtc-712	21	9	“	"	PUNCT
ijtc-712	21	10	seller	seller	NOUN
ijtc-712	21	11	”	"	PUNCT
ijtc-712	21	12	or	or	CCONJ
ijtc-712	21	13	“	"	PUNCT
ijtc-712	21	14	debtor	debtor	NOUN
ijtc-712	21	15	”	"	PUNCT
ijtc-712	21	16	and	and	CCONJ
ijtc-712	21	17	“	"	PUNCT
ijtc-712	21	18	buyer	buyer	NOUN
ijtc-712	21	19	”	"	PUNCT
ijtc-712	21	20	or	or	CCONJ
ijtc-712	21	21	“	"	PUNCT
ijtc-712	21	22	creditor	creditor	NOUN
ijtc-712	21	23	”	"	PUNCT
ijtc-712	21	24	interchangeably	interchangeably	ADV
ijtc-712	21	25	.	.	PUNCT
ijtc-712	22	1	an	an	DET
ijtc-712	22	2	interesting	interesting	ADJ
ijtc-712	22	3	aspect	aspect	NOUN
ijtc-712	22	4	of	of	ADP
ijtc-712	22	5	repo	repo	NOUN
ijtc-712	22	6	analysis	analysis	NOUN
ijtc-712	22	7	is	be	AUX
ijtc-712	22	8	that	that	SCONJ
ijtc-712	22	9	it	it	PRON
ijtc-712	22	10	has	have	VERB
ijtc-712	22	11	two	two	NUM
ijtc-712	22	12	points	point	NOUN
ijtc-712	22	13	of	of	ADP
ijtc-712	22	14	view	view	NOUN
ijtc-712	22	15	(	(	PUNCT
ijtc-712	22	16	al	al	PROPN
ijtc-712	22	17	-	-	PUNCT
ijtc-712	22	18	rushou	rushou	PROPN
ijtc-712	22	19	&	&	CCONJ
ijtc-712	22	20	al	al	PROPN
ijtc-712	22	21	saeed	saeed	PROPN
ijtc-712	22	22	,	,	PUNCT
ijtc-712	22	23	2008	2008	NUM
ijtc-712	22	24	)	)	PUNCT
ijtc-712	22	25	.	.	PUNCT
ijtc-712	23	1	first	first	ADV
ijtc-712	23	2	,	,	PUNCT
ijtc-712	23	3	tax	tax	NOUN
ijtc-712	23	4	legal	legal	ADJ
ijtc-712	23	5	perspective	perspective	NOUN
ijtc-712	23	6	that	that	PRON
ijtc-712	23	7	views	view	VERB
ijtc-712	23	8	a	a	DET
ijtc-712	23	9	repo	repo	NOUN
ijtc-712	23	10	consists	consist	NOUN
ijtc-712	23	11	of	of	ADP
ijtc-712	23	12	two	two	NUM
ijtc-712	23	13	transactions	transaction	NOUN
ijtc-712	23	14	which	which	PRON
ijtc-712	23	15	are	be	AUX
ijtc-712	23	16	sale	sale	NOUN
ijtc-712	23	17	and	and	CCONJ
ijtc-712	23	18	buy	buy	NOUN
ijtc-712	23	19	-	-	PUNCT
ijtc-712	23	20	back	back	NOUN
ijtc-712	23	21	or	or	CCONJ
ijtc-712	23	22	repurchase	repurchase	VERB
ijtc-712	23	23	of	of	ADP
ijtc-712	23	24	securities	security	NOUN
ijtc-712	23	25	,	,	PUNCT
ijtc-712	23	26	where	where	SCONJ
ijtc-712	23	27	the	the	DET
ijtc-712	23	28	buyer	buyer	NOUN
ijtc-712	23	29	is	be	AUX
ijtc-712	23	30	only	only	ADV
ijtc-712	23	31	temporary	temporary	ADJ
ijtc-712	23	32	owner	owner	NOUN
ijtc-712	23	33	of	of	ADP
ijtc-712	23	34	the	the	DET
ijtc-712	23	35	securities(reiff	securities(reiff	NOUN
ijtc-712	23	36	,	,	PUNCT
ijtc-712	23	37	2022	2022	NUM
ijtc-712	23	38	)	)	PUNCT
ijtc-712	23	39	.	.	PUNCT
ijtc-712	24	1	second	second	ADJ
ijtc-712	24	2	,	,	PUNCT
ijtc-712	24	3	based	base	VERB
ijtc-712	24	4	on	on	ADP
ijtc-712	24	5	economic	economic	ADJ
ijtc-712	24	6	or	or	CCONJ
ijtc-712	24	7	accounting	accounting	NOUN
ijtc-712	24	8	perspective	perspective	NOUN
ijtc-712	24	9	that	that	PRON
ijtc-712	24	10	views	view	VERB
ijtc-712	24	11	a	a	DET
ijtc-712	24	12	repo	repo	NOUN
ijtc-712	24	13	as	as	ADP
ijtc-712	24	14	a	a	DET
ijtc-712	24	15	loan	loan	NOUN
ijtc-712	24	16	agreement	agreement	NOUN
ijtc-712	24	17	(	(	PUNCT
ijtc-712	24	18	reiff	reiff	NOUN
ijtc-712	24	19	,	,	PUNCT
ijtc-712	24	20	2022	2022	NUM
ijtc-712	24	21	)	)	PUNCT
ijtc-712	24	22	.	.	PUNCT
ijtc-712	25	1	furthermore	furthermore	ADV
ijtc-712	25	2	,	,	PUNCT
ijtc-712	25	3	those	those	DET
ijtc-712	25	4	views	view	NOUN
ijtc-712	25	5	affect	affect	VERB
ijtc-712	25	6	tax	tax	NOUN
ijtc-712	25	7	treatment	treatment	NOUN
ijtc-712	25	8	that	that	PRON
ijtc-712	25	9	should	should	AUX
ijtc-712	25	10	be	be	AUX
ijtc-712	25	11	applied	apply	VERB
ijtc-712	25	12	,	,	PUNCT
ijtc-712	25	13	considering	consider	VERB
ijtc-712	25	14	that	that	SCONJ
ijtc-712	25	15	indonesian	indonesian	ADJ
ijtc-712	25	16	tax	tax	NOUN
ijtc-712	25	17	law	law	NOUN
ijtc-712	25	18	regime	regime	NOUN
ijtc-712	25	19	implements	implement	VERB
ijtc-712	25	20	schedular	schedular	ADJ
ijtc-712	25	21	income	income	NOUN
ijtc-712	25	22	tax	tax	NOUN
ijtc-712	25	23	for	for	ADP
ijtc-712	25	24	certain	certain	ADJ
ijtc-712	25	25	types	type	NOUN
ijtc-712	25	26	of	of	ADP
ijtc-712	25	27	income	income	NOUN
ijtc-712	25	28	,	,	PUNCT
ijtc-712	25	29	including	include	VERB
ijtc-712	25	30	some	some	DET
ijtc-712	25	31	income	income	NOUN
ijtc-712	25	32	derived	derive	VERB
ijtc-712	25	33	from	from	ADP
ijtc-712	25	34	securities	security	NOUN
ijtc-712	25	35	such	such	ADJ
ijtc-712	25	36	as	as	ADP
ijtc-712	25	37	bond	bond	NOUN
ijtc-712	25	38	interest	interest	NOUN
ijtc-712	25	39	and	and	CCONJ
ijtc-712	25	40	dividend	dividend	NOUN
ijtc-712	25	41	.	.	PUNCT
ijtc-712	26	1	there	there	PRON
ijtc-712	26	2	are	be	VERB
ijtc-712	26	3	two	two	NUM
ijtc-712	26	4	main	main	ADJ
ijtc-712	26	5	categories	category	NOUN
ijtc-712	26	6	of	of	ADP
ijtc-712	26	7	income	income	NOUN
ijtc-712	26	8	derived	derive	VERB
ijtc-712	26	9	from	from	ADP
ijtc-712	26	10	a	a	DET
ijtc-712	26	11	repo	repo	NOUN
ijtc-712	26	12	transaction	transaction	NOUN
ijtc-712	26	13	,	,	PUNCT
ijtc-712	26	14	which	which	PRON
ijtc-712	26	15	are	be	AUX
ijtc-712	26	16	repo	repo	ADP
ijtc-712	26	17	interest	interest	NOUN
ijtc-712	26	18	as	as	SCONJ
ijtc-712	26	19	stated	state	VERB
ijtc-712	26	20	in	in	ADP
ijtc-712	26	21	the	the	DET
ijtc-712	26	22	agreement	agreement	NOUN
ijtc-712	26	23	and	and	CCONJ
ijtc-712	26	24	manufactured	manufacture	VERB
ijtc-712	26	25	income	income	NOUN
ijtc-712	26	26	(	(	PUNCT
ijtc-712	26	27	international	international	ADJ
ijtc-712	26	28	capital	capital	NOUN
ijtc-712	26	29	market	market	NOUN
ijtc-712	26	30	association	association	PROPN
ijtc-712	26	31	,	,	PUNCT
ijtc-712	26	32	n.d	n.d	PROPN
ijtc-712	26	33	.	.	PROPN
ijtc-712	26	34	)	)	PUNCT
ijtc-712	26	35	,	,	PUNCT
ijtc-712	26	36	that	that	PRON
ijtc-712	26	37	is	be	AUX
ijtc-712	26	38	income	income	NOUN
ijtc-712	26	39	derived	derive	VERB
ijtc-712	26	40	from	from	ADP
ijtc-712	26	41	the	the	DET
ijtc-712	26	42	securities	security	NOUN
ijtc-712	26	43	,	,	PUNCT
ijtc-712	26	44	i.e.	i.e.	X
ijtc-712	26	45	dividend	dividend	NOUN
ijtc-712	26	46	.	.	PUNCT
ijtc-712	27	1	one	one	NUM
ijtc-712	27	2	of	of	ADP
ijtc-712	27	3	the	the	DET
ijtc-712	27	4	differences	difference	NOUN
ijtc-712	27	5	between	between	ADP
ijtc-712	27	6	repo	repo	NOUN
ijtc-712	27	7	interest	interest	NOUN
ijtc-712	27	8	and	and	CCONJ
ijtc-712	27	9	manufactured	manufacture	VERB
ijtc-712	27	10	income	income	NOUN
ijtc-712	27	11	is	be	AUX
ijtc-712	27	12	that	that	SCONJ
ijtc-712	27	13	the	the	DET
ijtc-712	27	14	repo	repo	NOUN
ijtc-712	27	15	interest	interest	NOUN
ijtc-712	27	16	can	can	AUX
ijtc-712	27	17	be	be	AUX
ijtc-712	27	18	calculated	calculate	VERB
ijtc-712	27	19	in	in	ADP
ijtc-712	27	20	advance	advance	NOUN
ijtc-712	27	21	,	,	PUNCT
ijtc-712	27	22	while	while	SCONJ
ijtc-712	27	23	sometimes	sometimes	ADV
ijtc-712	27	24	the	the	DET
ijtc-712	27	25	manufactured	manufacture	VERB
ijtc-712	27	26	income	income	NOUN
ijtc-712	27	27	can	can	AUX
ijtc-712	27	28	not	not	PART
ijtc-712	27	29	be	be	AUX
ijtc-712	27	30	calculated	calculate	VERB
ijtc-712	27	31	in	in	ADP
ijtc-712	27	32	advance	advance	NOUN
ijtc-712	27	33	,	,	PUNCT
ijtc-712	27	34	depending	depend	VERB
ijtc-712	27	35	on	on	ADP
ijtc-712	27	36	the	the	DET
ijtc-712	27	37	type	type	NOUN
ijtc-712	27	38	of	of	ADP
ijtc-712	27	39	the	the	DET
ijtc-712	27	40	securities	security	NOUN
ijtc-712	27	41	.	.	PUNCT
ijtc-712	28	1	there	there	PRON
ijtc-712	28	2	is	be	VERB
ijtc-712	28	3	a	a	DET
ijtc-712	28	4	possibility	possibility	NOUN
ijtc-712	28	5	of	of	ADP
ijtc-712	28	6	other	other	ADJ
ijtc-712	28	7	income	income	NOUN
ijtc-712	28	8	derived	derive	VERB
ijtc-712	28	9	by	by	ADP
ijtc-712	28	10	an	an	DET
ijtc-712	28	11	agent	agent	NOUN
ijtc-712	28	12	or	or	CCONJ
ijtc-712	28	13	third	third	ADJ
ijtc-712	28	14	party	party	NOUN
ijtc-712	28	15	related	relate	VERB
ijtc-712	28	16	to	to	ADP
ijtc-712	28	17	some	some	DET
ijtc-712	28	18	type	type	NOUN
ijtc-712	28	19	of	of	ADP
ijtc-712	28	20	repo	repo	NOUN
ijtc-712	28	21	that	that	PRON
ijtc-712	28	22	is	be	AUX
ijtc-712	28	23	the	the	DET
ijtc-712	28	24	agent	agent	NOUN
ijtc-712	28	25	’s	’s	PART
ijtc-712	28	26	fee	fee	NOUN
ijtc-712	28	27	.	.	PUNCT
ijtc-712	29	1	however	however	ADV
ijtc-712	29	2	,	,	PUNCT
ijtc-712	29	3	there	there	PRON
ijtc-712	29	4	is	be	VERB
ijtc-712	29	5	no	no	DET
ijtc-712	29	6	ambiguity	ambiguity	NOUN
ijtc-712	29	7	on	on	ADP
ijtc-712	29	8	such	such	ADJ
ijtc-712	29	9	income	income	NOUN
ijtc-712	29	10	according	accord	VERB
ijtc-712	29	11	to	to	ADP
ijtc-712	29	12	indonesian	indonesian	ADJ
ijtc-712	29	13	income	income	NOUN
ijtc-712	29	14	tax	tax	NOUN
ijtc-712	29	15	law	law	NOUN
ijtc-712	29	16	(	(	PUNCT
ijtc-712	29	17	ordower	ordower	NOUN
ijtc-712	29	18	,	,	PUNCT
ijtc-712	29	19	2014	2014	NUM
ijtc-712	29	20	)	)	PUNCT
ijtc-712	29	21	.	.	PUNCT
ijtc-712	30	1	this	this	DET
ijtc-712	30	2	paper	paper	NOUN
ijtc-712	30	3	aims	aim	VERB
ijtc-712	30	4	to	to	PART
ijtc-712	30	5	explain	explain	VERB
ijtc-712	30	6	and	and	CCONJ
ijtc-712	30	7	analyse	analyse	VERB
ijtc-712	30	8	the	the	DET
ijtc-712	30	9	dualism	dualism	NOUN
ijtc-712	30	10	of	of	ADP
ijtc-712	30	11	perspectives	perspective	NOUN
ijtc-712	30	12	relating	relate	VERB
ijtc-712	30	13	to	to	ADP
ijtc-712	30	14	the	the	DET
ijtc-712	30	15	nature	nature	NOUN
ijtc-712	30	16	of	of	ADP
ijtc-712	30	17	repo	repo	NOUN
ijtc-712	30	18	transaction	transaction	NOUN
ijtc-712	30	19	and	and	CCONJ
ijtc-712	30	20	the	the	DET
ijtc-712	30	21	income	income	NOUN
ijtc-712	30	22	derived	derive	VERB
ijtc-712	30	23	from	from	ADP
ijtc-712	30	24	these	these	DET
ijtc-712	30	25	transactions	transaction	NOUN
ijtc-712	30	26	according	accord	VERB
ijtc-712	30	27	to	to	ADP
ijtc-712	30	28	indonesian	indonesian	ADJ
ijtc-712	30	29	income	income	NOUN
ijtc-712	30	30	tax	tax	NOUN
ijtc-712	30	31	law	law	NOUN
ijtc-712	30	32	.	.	PUNCT
ijtc-712	31	1	however	however	ADV
ijtc-712	31	2	,	,	PUNCT
ijtc-712	31	3	this	this	DET
ijtc-712	31	4	paper	paper	NOUN
ijtc-712	31	5	does	do	AUX
ijtc-712	31	6	not	not	PART
ijtc-712	31	7	discuss	discuss	VERB
ijtc-712	31	8	cross	cross	ADJ
ijtc-712	31	9	-	-	ADJ
ijtc-712	31	10	border	border	ADJ
ijtc-712	31	11	repo	repo	NOUN
ijtc-712	31	12	transactions	transaction	NOUN
ijtc-712	31	13	because	because	SCONJ
ijtc-712	31	14	it	it	PRON
ijtc-712	31	15	focuses	focus	VERB
ijtc-712	31	16	on	on	ADP
ijtc-712	31	17	problems	problem	NOUN
ijtc-712	31	18	and	and	CCONJ
ijtc-712	31	19	debates	debate	NOUN
ijtc-712	31	20	in	in	ADP
ijtc-712	31	21	domestic	domestic	ADJ
ijtc-712	31	22	tax	tax	NOUN
ijtc-712	31	23	law	law	NOUN
ijtc-712	31	24	.	.	PUNCT
ijtc-712	32	1	method	method	VERB
ijtc-712	32	2	this	this	DET
ijtc-712	32	3	paper	paper	NOUN
ijtc-712	32	4	is	be	AUX
ijtc-712	32	5	designed	design	VERB
ijtc-712	32	6	using	use	VERB
ijtc-712	32	7	qualitative	qualitative	ADJ
ijtc-712	32	8	research	research	NOUN
ijtc-712	32	9	method	method	NOUN
ijtc-712	32	10	in	in	ADP
ijtc-712	32	11	order	order	NOUN
ijtc-712	32	12	to	to	PART
ijtc-712	32	13	describe	describe	VERB
ijtc-712	32	14	,	,	PUNCT
ijtc-712	32	15	explain	explain	VERB
ijtc-712	32	16	,	,	PUNCT
ijtc-712	32	17	and	and	CCONJ
ijtc-712	32	18	analyse	analyse	PROPN
ijtc-712	32	19	indonesian	indonesian	ADJ
ijtc-712	32	20	income	income	PROPN
ijtc-712	32	21	tax	tax	NOUN
ijtc-712	32	22	law	law	NOUN
ijtc-712	32	23	regarding	regard	VERB
ijtc-712	32	24	repo	repo	ADP
ijtc-712	32	25	transaction	transaction	NOUN
ijtc-712	32	26	(	(	PUNCT
ijtc-712	32	27	hurtado	hurtado	NOUN
ijtc-712	32	28	-	-	PUNCT
ijtc-712	32	29	parrado	parrado	NOUN
ijtc-712	32	30	et	et	PROPN
ijtc-712	32	31	al	al	PROPN
ijtc-712	32	32	.	.	PROPN
ijtc-712	32	33	,	,	PUNCT
ijtc-712	32	34	2022	2022	NUM
ijtc-712	32	35	)	)	PUNCT
ijtc-712	32	36	.	.	PUNCT
ijtc-712	33	1	the	the	DET
ijtc-712	33	2	method	method	NOUN
ijtc-712	33	3	is	be	AUX
ijtc-712	33	4	chosen	choose	VERB
ijtc-712	33	5	because	because	SCONJ
ijtc-712	33	6	the	the	DET
ijtc-712	33	7	approach	approach	NOUN
ijtc-712	33	8	on	on	ADP
ijtc-712	33	9	the	the	DET
ijtc-712	33	10	discussion	discussion	NOUN
ijtc-712	33	11	on	on	ADP
ijtc-712	33	12	this	this	DET
ijtc-712	33	13	paper	paper	NOUN
ijtc-712	33	14	is	be	AUX
ijtc-712	33	15	based	base	VERB
ijtc-712	33	16	on	on	ADP
ijtc-712	33	17	implementation	implementation	NOUN
ijtc-712	33	18	of	of	ADP
ijtc-712	33	19	positive	positive	ADJ
ijtc-712	33	20	tax	tax	NOUN
ijtc-712	33	21	law	law	NOUN
ijtc-712	33	22	and	and	CCONJ
ijtc-712	33	23	its	its	PRON
ijtc-712	33	24	gap	gap	NOUN
ijtc-712	33	25	with	with	ADP
ijtc-712	33	26	the	the	DET
ijtc-712	33	27	ideal	ideal	ADJ
ijtc-712	33	28	provision	provision	NOUN
ijtc-712	33	29	relating	relate	VERB
ijtc-712	33	30	to	to	PART
ijtc-712	33	31	repo	repo	VERB
ijtc-712	33	32	transaction	transaction	NOUN
ijtc-712	33	33	.	.	PUNCT
ijtc-712	34	1	linos	linos	PROPN
ijtc-712	34	2	and	and	CCONJ
ijtc-712	34	3	carlson	carlson	PROPN
ijtc-712	34	4	(	(	PUNCT
ijtc-712	34	5	2017	2017	NUM
ijtc-712	34	6	)	)	PUNCT
ijtc-712	34	7	stated	state	VERB
ijtc-712	34	8	that	that	SCONJ
ijtc-712	34	9	qualitative	qualitative	ADJ
ijtc-712	34	10	methods	method	NOUN
ijtc-712	34	11	are	be	AUX
ijtc-712	34	12	particularly	particularly	ADV
ijtc-712	34	13	well	well	ADV
ijtc-712	34	14	suited	suited	ADJ
ijtc-712	34	15	for	for	ADP
ijtc-712	34	16	law	law	NOUN
ijtc-712	34	17	reviews	review	NOUN
ijtc-712	34	18	.	.	PUNCT
ijtc-712	35	1	however	however	ADV
ijtc-712	35	2	,	,	PUNCT
ijtc-712	35	3	to	to	PART
ijtc-712	35	4	circumscribe	circumscribe	VERB
ijtc-712	35	5	the	the	DET
ijtc-712	35	6	analysis	analysis	NOUN
ijtc-712	35	7	and	and	CCONJ
ijtc-712	35	8	discussion	discussion	NOUN
ijtc-712	35	9	,	,	PUNCT
ijtc-712	35	10	i	i	PRON
ijtc-712	35	11	only	only	ADV
ijtc-712	35	12	explain	explain	VERB
ijtc-712	35	13	and	and	CCONJ
ijtc-712	35	14	discuss	discuss	VERB
ijtc-712	35	15	repo	repo	ADP
ijtc-712	35	16	transaction	transaction	NOUN
ijtc-712	35	17	of	of	ADP
ijtc-712	35	18	bonds	bond	NOUN
ijtc-712	35	19	and	and	CCONJ
ijtc-712	35	20	stocks	stock	NOUN
ijtc-712	35	21	.	.	PUNCT
ijtc-712	36	1	furthermore	furthermore	ADV
ijtc-712	36	2	,	,	PUNCT
ijtc-712	36	3	the	the	DET
ijtc-712	36	4	principle	principle	ADJ
ijtc-712	36	5	analysis	analysis	NOUN
ijtc-712	36	6	of	of	ADP
ijtc-712	36	7	those	those	DET
ijtc-712	36	8	two	two	NUM
ijtc-712	36	9	types	type	NOUN
ijtc-712	36	10	of	of	ADP
ijtc-712	36	11	security	security	NOUN
ijtc-712	36	12	is	be	AUX
ijtc-712	36	13	sufficient	sufficient	ADJ
ijtc-712	36	14	to	to	PART
ijtc-712	36	15	explain	explain	VERB
ijtc-712	36	16	other	other	ADJ
ijtc-712	36	17	types	type	NOUN
ijtc-712	36	18	of	of	ADP
ijtc-712	36	19	repo	repo	NOUN
ijtc-712	36	20	’s	’s	PART
ijtc-712	36	21	collaterals	collateral	NOUN
ijtc-712	36	22	.	.	PUNCT
ijtc-712	37	1	result	result	NOUN
ijtc-712	37	2	and	and	CCONJ
ijtc-712	37	3	discussion	discussion	NOUN
ijtc-712	37	4	1	1	NUM
ijtc-712	37	5	.	.	PUNCT
ijtc-712	37	6	mechanism	mechanism	NOUN
ijtc-712	37	7	and	and	CCONJ
ijtc-712	37	8	income	income	NOUN
ijtc-712	37	9	from	from	ADP
ijtc-712	37	10	repo	repo	ADP
ijtc-712	37	11	transaction	transaction	NOUN
ijtc-712	37	12	repo	repo	ADP
ijtc-712	37	13	consists	consist	NOUN
ijtc-712	37	14	of	of	ADP
ijtc-712	37	15	two	two	NUM
ijtc-712	37	16	legs	leg	NOUN
ijtc-712	37	17	of	of	ADP
ijtc-712	37	18	transactions	transaction	NOUN
ijtc-712	37	19	.	.	PUNCT
ijtc-712	38	1	the	the	DET
ijtc-712	38	2	first	first	ADJ
ijtc-712	38	3	leg	leg	NOUN
ijtc-712	38	4	is	be	AUX
ijtc-712	38	5	completed	complete	VERB
ijtc-712	38	6	when	when	SCONJ
ijtc-712	38	7	the	the	DET
ijtc-712	38	8	seller	seller	NOUN
ijtc-712	38	9	(	(	PUNCT
ijtc-712	38	10	the	the	DET
ijtc-712	38	11	debtor	debtor	NOUN
ijtc-712	38	12	)	)	PUNCT
ijtc-712	38	13	sells	sell	VERB
ijtc-712	38	14	securities	security	NOUN
ijtc-712	38	15	to	to	ADP
ijtc-712	38	16	the	the	DET
ijtc-712	38	17	buyer	buyer	NOUN
ijtc-712	38	18	(	(	PUNCT
ijtc-712	38	19	the	the	DET
ijtc-712	38	20	creditor	creditor	NOUN
ijtc-712	38	21	)	)	PUNCT
ijtc-712	38	22	(	(	PUNCT
ijtc-712	38	23	gottardi	gottardi	NOUN
ijtc-712	38	24	et	et	NOUN
ijtc-712	38	25	al	al	PROPN
ijtc-712	38	26	.	.	PROPN
ijtc-712	38	27	,	,	PUNCT
ijtc-712	38	28	2019	2019	NUM
ijtc-712	38	29	;	;	PUNCT
ijtc-712	38	30	ruchin	ruchin	VERB
ijtc-712	38	31	,	,	PUNCT
ijtc-712	38	32	2011	2011	NUM
ijtc-712	38	33	;	;	PUNCT
ijtc-712	38	34	sissoko	sissoko	PROPN
ijtc-712	38	35	,	,	PUNCT
ijtc-712	38	36	2019	2019	NUM
ijtc-712	38	37	)	)	PUNCT
ijtc-712	38	38	.	.	PUNCT
ijtc-712	39	1	in	in	ADP
ijtc-712	39	2	this	this	DET
ijtc-712	39	3	leg	leg	NOUN
ijtc-712	39	4	,	,	PUNCT
ijtc-712	39	5	the	the	DET
ijtc-712	39	6	securities	security	NOUN
ijtc-712	39	7	will	will	AUX
ijtc-712	39	8	be	be	AUX
ijtc-712	39	9	legally	legally	ADV
ijtc-712	39	10	delivered	deliver	VERB
ijtc-712	39	11	or	or	CCONJ
ijtc-712	39	12	transferred	transfer	VERB
ijtc-712	39	13	to	to	ADP
ijtc-712	39	14	the	the	DET
ijtc-712	39	15	buyer	buyer	NOUN
ijtc-712	39	16	or	or	CCONJ
ijtc-712	39	17	in	in	ADP
ijtc-712	39	18	a	a	DET
ijtc-712	39	19	case	case	NOUN
ijtc-712	39	20	of	of	ADP
ijtc-712	39	21	tri	tri	ADJ
ijtc-712	39	22	-	-	ADJ
ijtc-712	39	23	party	party	NOUN
ijtc-712	39	24	repo	repo	NOUN
ijtc-712	39	25	,	,	PUNCT
ijtc-712	39	26	to	to	ADP
ijtc-712	39	27	third	third	ADJ
ijtc-712	39	28	-	-	PUNCT
ijtc-712	39	29	party	party	NOUN
ijtc-712	39	30	agent	agent	NOUN
ijtc-712	39	31	as	as	ADP
ijtc-712	39	32	security	security	NOUN
ijtc-712	39	33	custodian	custodian	NOUN
ijtc-712	39	34	.	.	PUNCT
ijtc-712	40	1	consequently	consequently	ADV
ijtc-712	40	2	,	,	PUNCT
ijtc-712	40	3	the	the	DET
ijtc-712	40	4	buyer	buyer	NOUN
ijtc-712	40	5	should	should	AUX
ijtc-712	40	6	transfer	transfer	VERB
ijtc-712	40	7	the	the	DET
ijtc-712	40	8	money	money	NOUN
ijtc-712	40	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	40	10	repurchase	repurchase	NOUN
ijtc-712	40	11	agreement	agreement	NOUN
ijtc-712	40	12	:	:	PUNCT
ijtc-712	40	13	dual	dual	ADJ
ijtc-712	40	14	perspectives	perspective	NOUN
ijtc-712	40	15	in	in	ADP
ijtc-712	40	16	indonesian	indonesian	ADJ
ijtc-712	40	17	income	income	NOUN
ijtc-712	40	18	tax	tax	NOUN
ijtc-712	40	19	law	law	NOUN
ijtc-712	40	20	indradi	indradi	NOUN
ijtc-712	40	21	252	252	NUM
ijtc-712	40	22	|	|	ADV
ijtc-712	40	23	ilomata	ilomata	NOUN
ijtc-712	40	24	international	international	ADJ
ijtc-712	40	25	journal	journal	NOUN
ijtc-712	40	26	of	of	ADP
ijtc-712	40	27	tax	tax	PROPN
ijtc-712	40	28	&	&	CCONJ
ijtc-712	40	29	accounting	accounting	PROPN
ijtc-712	40	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	40	31	or	or	CCONJ
ijtc-712	40	32	cash	cash	NOUN
ijtc-712	40	33	to	to	PART
ijtc-712	40	34	buy	buy	VERB
ijtc-712	40	35	the	the	DET
ijtc-712	40	36	securities	security	NOUN
ijtc-712	40	37	.	.	PUNCT
ijtc-712	41	1	the	the	DET
ijtc-712	41	2	second	second	ADJ
ijtc-712	41	3	leg	leg	NOUN
ijtc-712	41	4	is	be	AUX
ijtc-712	41	5	done	do	VERB
ijtc-712	41	6	when	when	SCONJ
ijtc-712	41	7	the	the	DET
ijtc-712	41	8	seller	seller	NOUN
ijtc-712	41	9	repurchases	repurchase	VERB
ijtc-712	41	10	the	the	DET
ijtc-712	41	11	securities	security	NOUN
ijtc-712	41	12	from	from	ADP
ijtc-712	41	13	the	the	DET
ijtc-712	41	14	buyer	buyer	NOUN
ijtc-712	41	15	at	at	ADP
ijtc-712	41	16	specified	specify	VERB
ijtc-712	41	17	date	date	NOUN
ijtc-712	41	18	and	and	CCONJ
ijtc-712	41	19	at	at	ADP
ijtc-712	41	20	agreed	agree	VERB
ijtc-712	41	21	upon	upon	SCONJ
ijtc-712	41	22	price	price	NOUN
ijtc-712	41	23	,	,	PUNCT
ijtc-712	41	24	which	which	PRON
ijtc-712	41	25	is	be	AUX
ijtc-712	41	26	definitely	definitely	ADV
ijtc-712	41	27	higher	high	ADJ
ijtc-712	41	28	than	than	ADP
ijtc-712	41	29	the	the	DET
ijtc-712	41	30	initial	initial	ADJ
ijtc-712	41	31	purchase	purchase	NOUN
ijtc-712	41	32	.	.	PUNCT
ijtc-712	42	1	commonly	commonly	ADV
ijtc-712	42	2	,	,	PUNCT
ijtc-712	42	3	this	this	DET
ijtc-712	42	4	arrangement	arrangement	NOUN
ijtc-712	42	5	is	be	AUX
ijtc-712	42	6	covered	cover	VERB
ijtc-712	42	7	in	in	ADP
ijtc-712	42	8	a	a	DET
ijtc-712	42	9	written	write	VERB
ijtc-712	42	10	agreement	agreement	NOUN
ijtc-712	42	11	,	,	PUNCT
ijtc-712	42	12	therefore	therefore	ADV
ijtc-712	42	13	it	it	PRON
ijtc-712	42	14	is	be	AUX
ijtc-712	42	15	called	call	VERB
ijtc-712	42	16	repurchase	repurchase	NOUN
ijtc-712	42	17	agreement	agreement	NOUN
ijtc-712	42	18	(	(	PUNCT
ijtc-712	42	19	reiff	reiff	NOUN
ijtc-712	42	20	,	,	PUNCT
ijtc-712	42	21	2022	2022	NUM
ijtc-712	42	22	)	)	PUNCT
ijtc-712	42	23	.	.	PUNCT
ijtc-712	43	1	the	the	DET
ijtc-712	43	2	duration	duration	NOUN
ijtc-712	43	3	between	between	ADP
ijtc-712	43	4	the	the	DET
ijtc-712	43	5	first	first	ADJ
ijtc-712	43	6	leg	leg	NOUN
ijtc-712	43	7	and	and	CCONJ
ijtc-712	43	8	the	the	DET
ijtc-712	43	9	second	second	ADJ
ijtc-712	43	10	leg	leg	NOUN
ijtc-712	43	11	or	or	CCONJ
ijtc-712	43	12	the	the	DET
ijtc-712	43	13	“	"	PUNCT
ijtc-712	43	14	holding	hold	VERB
ijtc-712	43	15	period	period	NOUN
ijtc-712	43	16	”	"	PUNCT
ijtc-712	43	17	according	accord	VERB
ijtc-712	43	18	to	to	ADP
ijtc-712	43	19	the	the	DET
ijtc-712	43	20	agreement	agreement	NOUN
ijtc-712	43	21	can	can	AUX
ijtc-712	43	22	be	be	AUX
ijtc-712	43	23	overnight	overnight	ADV
ijtc-712	43	24	up	up	ADV
ijtc-712	43	25	to	to	ADP
ijtc-712	43	26	one	one	NUM
ijtc-712	43	27	year	year	NOUN
ijtc-712	43	28	(	(	PUNCT
ijtc-712	43	29	choudhry	choudhry	NOUN
ijtc-712	43	30	,	,	PUNCT
ijtc-712	43	31	2010	2010	NUM
ijtc-712	43	32	)	)	PUNCT
ijtc-712	43	33	.	.	PUNCT
ijtc-712	44	1	generally	generally	ADV
ijtc-712	44	2	,	,	PUNCT
ijtc-712	44	3	the	the	DET
ijtc-712	44	4	longer	long	ADV
ijtc-712	44	5	holding	hold	VERB
ijtc-712	44	6	period	period	NOUN
ijtc-712	44	7	of	of	ADP
ijtc-712	44	8	the	the	DET
ijtc-712	44	9	buyer	buyer	NOUN
ijtc-712	44	10	the	the	DET
ijtc-712	44	11	higher	high	ADJ
ijtc-712	44	12	risk	risk	NOUN
ijtc-712	44	13	will	will	AUX
ijtc-712	44	14	be	be	AUX
ijtc-712	44	15	faced	face	VERB
ijtc-712	44	16	by	by	ADP
ijtc-712	44	17	the	the	DET
ijtc-712	44	18	buyer	buyer	NOUN
ijtc-712	44	19	and	and	CCONJ
ijtc-712	44	20	as	as	ADP
ijtc-712	44	21	a	a	DET
ijtc-712	44	22	result	result	NOUN
ijtc-712	44	23	,	,	PUNCT
ijtc-712	44	24	the	the	DET
ijtc-712	44	25	yield	yield	NOUN
ijtc-712	44	26	or	or	CCONJ
ijtc-712	44	27	the	the	DET
ijtc-712	44	28	repo	repo	NOUN
ijtc-712	44	29	interest	interest	NOUN
ijtc-712	44	30	will	will	AUX
ijtc-712	44	31	be	be	AUX
ijtc-712	44	32	higher	high	ADJ
ijtc-712	44	33	.	.	PUNCT
ijtc-712	45	1	in	in	ADP
ijtc-712	45	2	substance	substance	NOUN
ijtc-712	45	3	,	,	PUNCT
ijtc-712	45	4	the	the	DET
ijtc-712	45	5	buyer	buyer	NOUN
ijtc-712	45	6	is	be	AUX
ijtc-712	45	7	acting	act	VERB
ijtc-712	45	8	as	as	ADP
ijtc-712	45	9	a	a	DET
ijtc-712	45	10	creditor	creditor	NOUN
ijtc-712	45	11	who	who	PRON
ijtc-712	45	12	gives	give	VERB
ijtc-712	45	13	a	a	DET
ijtc-712	45	14	loan	loan	NOUN
ijtc-712	45	15	to	to	ADP
ijtc-712	45	16	the	the	DET
ijtc-712	45	17	seller	seller	NOUN
ijtc-712	45	18	and	and	CCONJ
ijtc-712	45	19	the	the	DET
ijtc-712	45	20	collateral	collateral	NOUN
ijtc-712	45	21	is	be	AUX
ijtc-712	45	22	the	the	DET
ijtc-712	45	23	securities	security	NOUN
ijtc-712	45	24	being	be	AUX
ijtc-712	45	25	sold	sell	VERB
ijtc-712	45	26	.	.	PUNCT
ijtc-712	46	1	therefore	therefore	ADV
ijtc-712	46	2	,	,	PUNCT
ijtc-712	46	3	the	the	DET
ijtc-712	46	4	legal	legal	ADJ
ijtc-712	46	5	owner	owner	NOUN
ijtc-712	46	6	of	of	ADP
ijtc-712	46	7	the	the	DET
ijtc-712	46	8	collateral	collateral	NOUN
ijtc-712	46	9	(	(	PUNCT
ijtc-712	46	10	or	or	CCONJ
ijtc-712	46	11	the	the	DET
ijtc-712	46	12	securities	security	NOUN
ijtc-712	46	13	)	)	PUNCT
ijtc-712	46	14	is	be	AUX
ijtc-712	46	15	the	the	DET
ijtc-712	46	16	creditor	creditor	NOUN
ijtc-712	46	17	,	,	PUNCT
ijtc-712	46	18	provided	provide	VERB
ijtc-712	46	19	that	that	SCONJ
ijtc-712	46	20	there	there	PRON
ijtc-712	46	21	is	be	VERB
ijtc-712	46	22	actual	actual	ADJ
ijtc-712	46	23	sale	sale	NOUN
ijtc-712	46	24	transaction	transaction	NOUN
ijtc-712	46	25	between	between	ADP
ijtc-712	46	26	the	the	DET
ijtc-712	46	27	debtor	debtor	NOUN
ijtc-712	46	28	and	and	CCONJ
ijtc-712	46	29	the	the	DET
ijtc-712	46	30	creditor	creditor	NOUN
ijtc-712	46	31	.	.	PUNCT
ijtc-712	47	1	although	although	SCONJ
ijtc-712	47	2	,	,	PUNCT
ijtc-712	47	3	from	from	ADP
ijtc-712	47	4	economic	economic	ADJ
ijtc-712	47	5	or	or	CCONJ
ijtc-712	47	6	accounting	accounting	NOUN
ijtc-712	47	7	perspective	perspective	NOUN
ijtc-712	47	8	,	,	PUNCT
ijtc-712	47	9	repo	repo	ADP
ijtc-712	47	10	transaction	transaction	NOUN
ijtc-712	47	11	and	and	CCONJ
ijtc-712	47	12	collateralised	collateralise	VERB
ijtc-712	47	13	loan	loan	NOUN
ijtc-712	47	14	are	be	AUX
ijtc-712	47	15	substantially	substantially	ADV
ijtc-712	47	16	very	very	ADV
ijtc-712	47	17	similar	similar	ADJ
ijtc-712	47	18	transactions	transaction	NOUN
ijtc-712	47	19	,	,	PUNCT
ijtc-712	47	20	but	but	CCONJ
ijtc-712	47	21	those	those	DET
ijtc-712	47	22	two	two	NUM
ijtc-712	47	23	transactions	transaction	NOUN
ijtc-712	47	24	have	have	VERB
ijtc-712	47	25	a	a	DET
ijtc-712	47	26	substantial	substantial	ADJ
ijtc-712	47	27	difference	difference	NOUN
ijtc-712	47	28	from	from	ADP
ijtc-712	47	29	legal	legal	ADJ
ijtc-712	47	30	perspective	perspective	NOUN
ijtc-712	47	31	(	(	PUNCT
ijtc-712	47	32	makwae	makwae	NOUN
ijtc-712	47	33	,	,	PUNCT
ijtc-712	47	34	2021	2021	NUM
ijtc-712	47	35	)	)	PUNCT
ijtc-712	47	36	.	.	PUNCT
ijtc-712	48	1	the	the	DET
ijtc-712	48	2	effect	effect	NOUN
ijtc-712	48	3	of	of	ADP
ijtc-712	48	4	the	the	DET
ijtc-712	48	5	legal	legal	ADJ
ijtc-712	48	6	owner	owner	NOUN
ijtc-712	48	7	of	of	ADP
ijtc-712	48	8	the	the	DET
ijtc-712	48	9	collateral	collateral	NOUN
ijtc-712	48	10	in	in	ADP
ijtc-712	48	11	repo	repo	NOUN
ijtc-712	48	12	is	be	AUX
ijtc-712	48	13	that	that	SCONJ
ijtc-712	48	14	if	if	SCONJ
ijtc-712	48	15	there	there	PRON
ijtc-712	48	16	is	be	VERB
ijtc-712	48	17	default	default	NOUN
ijtc-712	48	18	event	event	NOUN
ijtc-712	48	19	by	by	ADP
ijtc-712	48	20	the	the	DET
ijtc-712	48	21	debtor	debtor	NOUN
ijtc-712	48	22	,	,	PUNCT
ijtc-712	48	23	the	the	DET
ijtc-712	48	24	creditor	creditor	NOUN
ijtc-712	48	25	or	or	CCONJ
ijtc-712	48	26	the	the	DET
ijtc-712	48	27	buyer	buyer	NOUN
ijtc-712	48	28	has	have	VERB
ijtc-712	48	29	the	the	DET
ijtc-712	48	30	right	right	NOUN
ijtc-712	48	31	to	to	PART
ijtc-712	48	32	sell	sell	VERB
ijtc-712	48	33	the	the	DET
ijtc-712	48	34	collateral	collateral	NOUN
ijtc-712	48	35	immediately	immediately	ADV
ijtc-712	48	36	without	without	ADP
ijtc-712	48	37	consent	consent	NOUN
ijtc-712	48	38	of	of	ADP
ijtc-712	48	39	the	the	DET
ijtc-712	48	40	seller	seller	NOUN
ijtc-712	48	41	or	or	CCONJ
ijtc-712	48	42	the	the	DET
ijtc-712	48	43	creditor	creditor	NOUN
ijtc-712	48	44	(	(	PUNCT
ijtc-712	48	45	choudhry	choudhry	NOUN
ijtc-712	48	46	,	,	PUNCT
ijtc-712	48	47	2010	2010	NUM
ijtc-712	48	48	)	)	PUNCT
ijtc-712	48	49	.	.	PUNCT
ijtc-712	49	1	the	the	DET
ijtc-712	49	2	types	type	NOUN
ijtc-712	49	3	of	of	ADP
ijtc-712	49	4	income	income	NOUN
ijtc-712	49	5	generated	generate	VERB
ijtc-712	49	6	in	in	ADP
ijtc-712	49	7	repo	repo	ADP
ijtc-712	49	8	transaction	transaction	NOUN
ijtc-712	49	9	can	can	AUX
ijtc-712	49	10	be	be	AUX
ijtc-712	49	11	categorised	categorise	VERB
ijtc-712	49	12	into	into	ADP
ijtc-712	49	13	three	three	NUM
ijtc-712	49	14	types	type	NOUN
ijtc-712	49	15	,	,	PUNCT
ijtc-712	49	16	which	which	PRON
ijtc-712	49	17	are	be	AUX
ijtc-712	49	18	repo	repo	ADP
ijtc-712	49	19	interest	interest	NOUN
ijtc-712	49	20	(	(	PUNCT
ijtc-712	49	21	international	international	ADJ
ijtc-712	49	22	capital	capital	NOUN
ijtc-712	49	23	market	market	NOUN
ijtc-712	49	24	association	association	PROPN
ijtc-712	49	25	,	,	PUNCT
ijtc-712	49	26	n.d	n.d	PROPN
ijtc-712	49	27	.	.	PROPN
ijtc-712	49	28	)	)	PUNCT
ijtc-712	49	29	,	,	PUNCT
ijtc-712	49	30	margin	margin	NOUN
ijtc-712	49	31	(	(	PUNCT
ijtc-712	49	32	reiff	reiff	NOUN
ijtc-712	49	33	,	,	PUNCT
ijtc-712	49	34	2022	2022	NUM
ijtc-712	49	35	)	)	PUNCT
ijtc-712	49	36	,	,	PUNCT
ijtc-712	49	37	and	and	CCONJ
ijtc-712	49	38	manufactured	manufacture	VERB
ijtc-712	49	39	income	income	NOUN
ijtc-712	49	40	or	or	CCONJ
ijtc-712	49	41	payment	payment	NOUN
ijtc-712	49	42	(	(	PUNCT
ijtc-712	49	43	fernando	fernando	NOUN
ijtc-712	49	44	,	,	PUNCT
ijtc-712	49	45	2022	2022	NUM
ijtc-712	49	46	)	)	PUNCT
ijtc-712	49	47	.	.	PUNCT
ijtc-712	50	1	repo	repo	ADP
ijtc-712	50	2	interest	interest	NOUN
ijtc-712	50	3	is	be	AUX
ijtc-712	50	4	the	the	DET
ijtc-712	50	5	main	main	ADJ
ijtc-712	50	6	income	income	NOUN
ijtc-712	50	7	,	,	PUNCT
ijtc-712	50	8	because	because	SCONJ
ijtc-712	50	9	this	this	DET
ijtc-712	50	10	type	type	NOUN
ijtc-712	50	11	of	of	ADP
ijtc-712	50	12	income	income	NOUN
ijtc-712	50	13	is	be	AUX
ijtc-712	50	14	the	the	DET
ijtc-712	50	15	driver	driver	NOUN
ijtc-712	50	16	of	of	ADP
ijtc-712	50	17	repo	repo	NOUN
ijtc-712	50	18	,	,	PUNCT
ijtc-712	50	19	whether	whether	SCONJ
ijtc-712	50	20	the	the	DET
ijtc-712	50	21	transaction	transaction	NOUN
ijtc-712	50	22	is	be	AUX
ijtc-712	50	23	agreed	agree	VERB
ijtc-712	50	24	and	and	CCONJ
ijtc-712	50	25	exercised	exercise	VERB
ijtc-712	50	26	by	by	ADP
ijtc-712	50	27	the	the	DET
ijtc-712	50	28	parties	party	NOUN
ijtc-712	50	29	.	.	PUNCT
ijtc-712	51	1	it	it	PRON
ijtc-712	51	2	is	be	AUX
ijtc-712	51	3	basically	basically	ADV
ijtc-712	51	4	the	the	DET
ijtc-712	51	5	expected	expect	VERB
ijtc-712	51	6	or	or	CCONJ
ijtc-712	51	7	required	require	VERB
ijtc-712	51	8	return	return	NOUN
ijtc-712	51	9	of	of	ADP
ijtc-712	51	10	the	the	DET
ijtc-712	51	11	buyer	buyer	NOUN
ijtc-712	51	12	which	which	PRON
ijtc-712	51	13	is	be	AUX
ijtc-712	51	14	stated	state	VERB
ijtc-712	51	15	in	in	ADP
ijtc-712	51	16	the	the	DET
ijtc-712	51	17	agreement	agreement	NOUN
ijtc-712	51	18	.	.	PUNCT
ijtc-712	52	1	it	it	PRON
ijtc-712	52	2	is	be	AUX
ijtc-712	52	3	calculated	calculate	VERB
ijtc-712	52	4	by	by	ADP
ijtc-712	52	5	multiplying	multiply	VERB
ijtc-712	52	6	the	the	DET
ijtc-712	52	7	repo	repo	NOUN
ijtc-712	52	8	rate	rate	NOUN
ijtc-712	52	9	and	and	CCONJ
ijtc-712	52	10	the	the	DET
ijtc-712	52	11	initial	initial	ADJ
ijtc-712	52	12	price	price	NOUN
ijtc-712	52	13	or	or	CCONJ
ijtc-712	52	14	deducting	deduct	VERB
ijtc-712	52	15	buyback	buyback	NOUN
ijtc-712	52	16	price	price	NOUN
ijtc-712	52	17	with	with	ADP
ijtc-712	52	18	initial	initial	ADJ
ijtc-712	52	19	price	price	NOUN
ijtc-712	52	20	(	(	PUNCT
ijtc-712	52	21	armakolla	armakolla	NOUN
ijtc-712	52	22	et	et	PROPN
ijtc-712	52	23	al	al	PROPN
ijtc-712	52	24	.	.	PROPN
ijtc-712	52	25	,	,	PUNCT
ijtc-712	52	26	2019	2019	NUM
ijtc-712	52	27	;	;	PUNCT
ijtc-712	52	28	baklanova	baklanova	X
ijtc-712	52	29	et	et	PROPN
ijtc-712	52	30	al	al	PROPN
ijtc-712	52	31	.	.	PROPN
ijtc-712	52	32	,	,	PUNCT
ijtc-712	52	33	2019	2019	NUM
ijtc-712	52	34	)	)	PUNCT
ijtc-712	52	35	.	.	PUNCT
ijtc-712	53	1	margin	margin	NOUN
ijtc-712	53	2	is	be	AUX
ijtc-712	53	3	another	another	DET
ijtc-712	53	4	type	type	NOUN
ijtc-712	53	5	of	of	ADP
ijtc-712	53	6	income	income	NOUN
ijtc-712	53	7	from	from	ADP
ijtc-712	53	8	repo	repo	NOUN
ijtc-712	53	9	,	,	PUNCT
ijtc-712	53	10	but	but	CCONJ
ijtc-712	53	11	it	it	PRON
ijtc-712	53	12	is	be	AUX
ijtc-712	53	13	derived	derive	VERB
ijtc-712	53	14	only	only	ADV
ijtc-712	53	15	in	in	ADP
ijtc-712	53	16	specific	specific	ADJ
ijtc-712	53	17	cases	case	NOUN
ijtc-712	53	18	and	and	CCONJ
ijtc-712	53	19	mainly	mainly	ADV
ijtc-712	53	20	expected	expect	VERB
ijtc-712	53	21	as	as	ADP
ijtc-712	53	22	protection	protection	NOUN
ijtc-712	53	23	.	.	PUNCT
ijtc-712	54	1	there	there	PRON
ijtc-712	54	2	are	be	VERB
ijtc-712	54	3	two	two	NUM
ijtc-712	54	4	types	type	NOUN
ijtc-712	54	5	of	of	ADP
ijtc-712	54	6	margin	margin	NOUN
ijtc-712	54	7	which	which	PRON
ijtc-712	54	8	are	be	AUX
ijtc-712	54	9	initial	initial	ADJ
ijtc-712	54	10	margin	margin	NOUN
ijtc-712	54	11	and	and	CCONJ
ijtc-712	54	12	variation	variation	NOUN
ijtc-712	54	13	margin	margin	NOUN
ijtc-712	54	14	or	or	CCONJ
ijtc-712	54	15	haircut	haircut	ADJ
ijtc-712	54	16	(	(	PUNCT
ijtc-712	54	17	choudhry	choudhry	NOUN
ijtc-712	54	18	,	,	PUNCT
ijtc-712	54	19	2010	2010	NUM
ijtc-712	54	20	)	)	PUNCT
ijtc-712	54	21	.	.	PUNCT
ijtc-712	55	1	initial	initial	ADJ
ijtc-712	55	2	margin	margin	NOUN
ijtc-712	55	3	is	be	AUX
ijtc-712	55	4	derived	derive	VERB
ijtc-712	55	5	when	when	SCONJ
ijtc-712	55	6	the	the	DET
ijtc-712	55	7	cash	cash	NOUN
ijtc-712	55	8	proceed	proceed	VERB
ijtc-712	55	9	from	from	ADP
ijtc-712	55	10	sale	sale	NOUN
ijtc-712	55	11	of	of	ADP
ijtc-712	55	12	securities	security	NOUN
ijtc-712	55	13	,	,	PUNCT
ijtc-712	55	14	in	in	ADP
ijtc-712	55	15	the	the	DET
ijtc-712	55	16	first	first	ADJ
ijtc-712	55	17	leg	leg	NOUN
ijtc-712	55	18	of	of	ADP
ijtc-712	55	19	repo	repo	NOUN
ijtc-712	55	20	transaction	transaction	NOUN
ijtc-712	55	21	,	,	PUNCT
ijtc-712	55	22	is	be	AUX
ijtc-712	55	23	lower	low	ADJ
ijtc-712	55	24	than	than	ADP
ijtc-712	55	25	the	the	DET
ijtc-712	55	26	amount	amount	NOUN
ijtc-712	55	27	of	of	ADP
ijtc-712	55	28	delivered	deliver	VERB
ijtc-712	55	29	or	or	CCONJ
ijtc-712	55	30	transferred	transfer	VERB
ijtc-712	55	31	securities	security	NOUN
ijtc-712	55	32	by	by	ADP
ijtc-712	55	33	the	the	DET
ijtc-712	55	34	seller	seller	NOUN
ijtc-712	55	35	(	(	PUNCT
ijtc-712	55	36	choudhry	choudhry	NOUN
ijtc-712	55	37	,	,	PUNCT
ijtc-712	55	38	2010	2010	NUM
ijtc-712	55	39	)	)	PUNCT
ijtc-712	55	40	.	.	PUNCT
ijtc-712	56	1	meanwhile	meanwhile	ADV
ijtc-712	56	2	,	,	PUNCT
ijtc-712	56	3	variation	variation	NOUN
ijtc-712	56	4	margin	margin	NOUN
ijtc-712	56	5	is	be	AUX
ijtc-712	56	6	basically	basically	ADV
ijtc-712	56	7	applied	apply	VERB
ijtc-712	56	8	in	in	ADP
ijtc-712	56	9	a	a	DET
ijtc-712	56	10	case	case	NOUN
ijtc-712	56	11	of	of	ADP
ijtc-712	56	12	increasing	increase	VERB
ijtc-712	56	13	or	or	CCONJ
ijtc-712	56	14	decreasing	decrease	VERB
ijtc-712	56	15	of	of	ADP
ijtc-712	56	16	market	market	NOUN
ijtc-712	56	17	value	value	NOUN
ijtc-712	56	18	of	of	ADP
ijtc-712	56	19	the	the	DET
ijtc-712	56	20	securities	security	NOUN
ijtc-712	56	21	(	(	PUNCT
ijtc-712	56	22	choudhry	choudhry	NOUN
ijtc-712	56	23	,	,	PUNCT
ijtc-712	56	24	2010	2010	NUM
ijtc-712	56	25	)	)	PUNCT
ijtc-712	56	26	.	.	PUNCT
ijtc-712	57	1	if	if	SCONJ
ijtc-712	57	2	the	the	DET
ijtc-712	57	3	market	market	NOUN
ijtc-712	57	4	value	value	NOUN
ijtc-712	57	5	of	of	ADP
ijtc-712	57	6	the	the	DET
ijtc-712	57	7	securities	security	NOUN
ijtc-712	57	8	increases	increase	NOUN
ijtc-712	57	9	by	by	ADP
ijtc-712	57	10	certain	certain	ADJ
ijtc-712	57	11	amount	amount	NOUN
ijtc-712	57	12	(	(	PUNCT
ijtc-712	57	13	as	as	SCONJ
ijtc-712	57	14	stated	state	VERB
ijtc-712	57	15	in	in	ADP
ijtc-712	57	16	the	the	DET
ijtc-712	57	17	agreement	agreement	NOUN
ijtc-712	57	18	)	)	PUNCT
ijtc-712	57	19	,	,	PUNCT
ijtc-712	57	20	then	then	ADV
ijtc-712	57	21	the	the	DET
ijtc-712	57	22	seller	seller	NOUN
ijtc-712	57	23	will	will	AUX
ijtc-712	57	24	usually	usually	ADV
ijtc-712	57	25	demand	demand	VERB
ijtc-712	57	26	additional	additional	ADJ
ijtc-712	57	27	cash	cash	NOUN
ijtc-712	57	28	equivalent	equivalent	NOUN
ijtc-712	57	29	.	.	PUNCT
ijtc-712	58	1	in	in	ADP
ijtc-712	58	2	contrast	contrast	NOUN
ijtc-712	58	3	,	,	PUNCT
ijtc-712	58	4	when	when	SCONJ
ijtc-712	58	5	the	the	DET
ijtc-712	58	6	market	market	NOUN
ijtc-712	58	7	value	value	NOUN
ijtc-712	58	8	drops	drop	VERB
ijtc-712	58	9	,	,	PUNCT
ijtc-712	58	10	then	then	ADV
ijtc-712	58	11	the	the	DET
ijtc-712	58	12	buyer	buyer	NOUN
ijtc-712	58	13	will	will	AUX
ijtc-712	58	14	demand	demand	VERB
ijtc-712	58	15	additional	additional	ADJ
ijtc-712	58	16	collaterals	collateral	NOUN
ijtc-712	58	17	or	or	CCONJ
ijtc-712	58	18	securities	security	NOUN
ijtc-712	58	19	.	.	PUNCT
ijtc-712	59	1	manufactured	manufacture	VERB
ijtc-712	59	2	income	income	NOUN
ijtc-712	59	3	,	,	PUNCT
ijtc-712	59	4	the	the	DET
ijtc-712	59	5	third	third	ADJ
ijtc-712	59	6	category	category	NOUN
ijtc-712	59	7	of	of	ADP
ijtc-712	59	8	income	income	NOUN
ijtc-712	59	9	,	,	PUNCT
ijtc-712	59	10	is	be	AUX
ijtc-712	59	11	income	income	NOUN
ijtc-712	59	12	related	relate	VERB
ijtc-712	59	13	to	to	ADP
ijtc-712	59	14	the	the	DET
ijtc-712	59	15	securities	security	NOUN
ijtc-712	59	16	and	and	CCONJ
ijtc-712	59	17	it	it	PRON
ijtc-712	59	18	is	be	AUX
ijtc-712	59	19	paid	pay	VERB
ijtc-712	59	20	by	by	ADP
ijtc-712	59	21	the	the	DET
ijtc-712	59	22	issuer	issuer	NOUN
ijtc-712	59	23	of	of	ADP
ijtc-712	59	24	the	the	DET
ijtc-712	59	25	securities	security	NOUN
ijtc-712	59	26	that	that	PRON
ijtc-712	59	27	does	do	AUX
ijtc-712	59	28	not	not	PART
ijtc-712	59	29	involve	involve	VERB
ijtc-712	59	30	in	in	ADP
ijtc-712	59	31	repo	repo	NOUN
ijtc-712	59	32	transaction	transaction	NOUN
ijtc-712	59	33	.	.	PUNCT
ijtc-712	60	1	the	the	DET
ijtc-712	60	2	type	type	NOUN
ijtc-712	60	3	of	of	ADP
ijtc-712	60	4	income	income	NOUN
ijtc-712	60	5	varies	vary	VERB
ijtc-712	60	6	depending	depend	VERB
ijtc-712	60	7	on	on	ADP
ijtc-712	60	8	the	the	DET
ijtc-712	60	9	securities	security	NOUN
ijtc-712	60	10	being	be	AUX
ijtc-712	60	11	sold	sell	VERB
ijtc-712	60	12	,	,	PUNCT
ijtc-712	60	13	such	such	ADJ
ijtc-712	60	14	as	as	ADP
ijtc-712	60	15	bond	bond	NOUN
ijtc-712	60	16	interest	interest	NOUN
ijtc-712	60	17	,	,	PUNCT
ijtc-712	60	18	dividend	dividend	NOUN
ijtc-712	60	19	,	,	PUNCT
ijtc-712	60	20	or	or	CCONJ
ijtc-712	60	21	certificate	certificate	NOUN
ijtc-712	60	22	of	of	ADP
ijtc-712	60	23	deposit	deposit	NOUN
ijtc-712	60	24	’s	’s	PART
ijtc-712	60	25	interest	interest	NOUN
ijtc-712	60	26	.	.	PUNCT
ijtc-712	61	1	the	the	DET
ijtc-712	61	2	manufactured	manufacture	VERB
ijtc-712	61	3	income	income	NOUN
ijtc-712	61	4	in	in	ADP
ijtc-712	61	5	terms	term	NOUN
ijtc-712	61	6	of	of	ADP
ijtc-712	61	7	legal	legal	ADJ
ijtc-712	61	8	is	be	AUX
ijtc-712	61	9	the	the	DET
ijtc-712	61	10	buyer	buyer	NOUN
ijtc-712	61	11	’s	’s	PART
ijtc-712	61	12	right	right	ADJ
ijtc-712	61	13	,	,	PUNCT
ijtc-712	61	14	however	however	ADV
ijtc-712	61	15	repo	repo	ADP
ijtc-712	61	16	agreement	agreement	NOUN
ijtc-712	61	17	usually	usually	ADV
ijtc-712	61	18	provides	provide	VERB
ijtc-712	61	19	that	that	SCONJ
ijtc-712	61	20	the	the	DET
ijtc-712	61	21	manufactured	manufacture	VERB
ijtc-712	61	22	income	income	NOUN
ijtc-712	61	23	should	should	AUX
ijtc-712	61	24	be	be	AUX
ijtc-712	61	25	transferred	transfer	VERB
ijtc-712	61	26	back	back	ADV
ijtc-712	61	27	to	to	ADP
ijtc-712	61	28	the	the	DET
ijtc-712	61	29	seller	seller	NOUN
ijtc-712	61	30	,	,	PUNCT
ijtc-712	61	31	the	the	DET
ijtc-712	61	32	substantial	substantial	ADJ
ijtc-712	61	33	owner	owner	NOUN
ijtc-712	61	34	of	of	ADP
ijtc-712	61	35	the	the	DET
ijtc-712	61	36	securities	security	NOUN
ijtc-712	61	37	.	.	PUNCT
ijtc-712	62	1	to	to	PART
ijtc-712	62	2	describe	describe	VERB
ijtc-712	62	3	all	all	PRON
ijtc-712	62	4	of	of	ADP
ijtc-712	62	5	the	the	DET
ijtc-712	62	6	incomes	income	NOUN
ijtc-712	63	1	might	might	AUX
ijtc-712	63	2	be	be	AUX
ijtc-712	63	3	involved	involve	VERB
ijtc-712	63	4	in	in	ADP
ijtc-712	63	5	a	a	DET
ijtc-712	63	6	repo	repo	NOUN
ijtc-712	63	7	transaction	transaction	NOUN
ijtc-712	63	8	,	,	PUNCT
ijtc-712	63	9	there	there	PRON
ijtc-712	63	10	is	be	VERB
ijtc-712	63	11	a	a	DET
ijtc-712	63	12	simple	simple	ADJ
ijtc-712	63	13	illustration	illustration	NOUN
ijtc-712	63	14	as	as	SCONJ
ijtc-712	63	15	follows	follow	VERB
ijtc-712	63	16	:	:	PUNCT
ijtc-712	63	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	63	18	repurchase	repurchase	NOUN
ijtc-712	63	19	agreement	agreement	NOUN
ijtc-712	63	20	:	:	PUNCT
ijtc-712	63	21	dual	dual	ADJ
ijtc-712	63	22	perspectives	perspective	NOUN
ijtc-712	63	23	in	in	ADP
ijtc-712	63	24	indonesian	indonesian	ADJ
ijtc-712	63	25	income	income	NOUN
ijtc-712	63	26	tax	tax	NOUN
ijtc-712	63	27	law	law	NOUN
ijtc-712	63	28	indradi	indradi	NOUN
ijtc-712	63	29	253	253	NUM
ijtc-712	63	30	|	|	ADV
ijtc-712	63	31	ilomata	ilomata	PROPN
ijtc-712	63	32	international	international	ADJ
ijtc-712	63	33	journal	journal	NOUN
ijtc-712	63	34	of	of	ADP
ijtc-712	63	35	tax	tax	PROPN
ijtc-712	63	36	&	&	CCONJ
ijtc-712	63	37	accounting	accounting	PROPN
ijtc-712	63	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	63	39	x	x	SYM
ijtc-712	63	40	corp	corp	PROPN
ijtc-712	63	41	is	be	AUX
ijtc-712	63	42	the	the	DET
ijtc-712	63	43	buyer	buyer	NOUN
ijtc-712	63	44	and	and	CCONJ
ijtc-712	63	45	y	y	PROPN
ijtc-712	63	46	corp	corp	PROPN
ijtc-712	63	47	is	be	AUX
ijtc-712	63	48	the	the	DET
ijtc-712	63	49	seller	seller	NOUN
ijtc-712	63	50	in	in	ADP
ijtc-712	63	51	a	a	DET
ijtc-712	63	52	repo	repo	NOUN
ijtc-712	63	53	transaction	transaction	NOUN
ijtc-712	63	54	.	.	PUNCT
ijtc-712	64	1	on	on	ADP
ijtc-712	64	2	1	1	NUM
ijtc-712	64	3	january	january	NOUN
ijtc-712	64	4	2020	2020	NUM
ijtc-712	64	5	,	,	PUNCT
ijtc-712	64	6	y	y	PROPN
ijtc-712	64	7	corp	corp	PROPN
ijtc-712	64	8	agreed	agree	VERB
ijtc-712	64	9	to	to	PART
ijtc-712	64	10	sell	sell	VERB
ijtc-712	64	11	its	its	PRON
ijtc-712	64	12	1,000	1,000	NUM
ijtc-712	64	13	bonds	bond	NOUN
ijtc-712	64	14	to	to	ADP
ijtc-712	64	15	x	x	PROPN
ijtc-712	64	16	corp	corp	PROPN
ijtc-712	64	17	at	at	ADP
ijtc-712	64	18	us$1,290,000.00	us$1,290,000.00	PROPN
ijtc-712	64	19	and	and	CCONJ
ijtc-712	64	20	to	to	PART
ijtc-712	64	21	repurchase	repurchase	VERB
ijtc-712	64	22	it	it	PRON
ijtc-712	64	23	at	at	ADP
ijtc-712	64	24	us$1,300,000.00	us$1,300,000.00	PROPN
ijtc-712	64	25	on	on	ADP
ijtc-712	64	26	28	28	NUM
ijtc-712	64	27	february	february	NOUN
ijtc-712	64	28	2020	2020	NUM
ijtc-712	64	29	.	.	PUNCT
ijtc-712	65	1	the	the	DET
ijtc-712	65	2	bonds	bond	NOUN
ijtc-712	65	3	at	at	ADP
ijtc-712	65	4	the	the	DET
ijtc-712	65	5	sale	sale	NOUN
ijtc-712	65	6	date	date	NOUN
ijtc-712	65	7	have	have	VERB
ijtc-712	65	8	total	total	ADJ
ijtc-712	65	9	market	market	NOUN
ijtc-712	65	10	value	value	NOUN
ijtc-712	65	11	at	at	ADP
ijtc-712	65	12	us$1,297,000.00	us$1,297,000.00	PROPN
ijtc-712	65	13	while	while	SCONJ
ijtc-712	65	14	the	the	DET
ijtc-712	65	15	face	face	NOUN
ijtc-712	65	16	value	value	NOUN
ijtc-712	65	17	(	(	PUNCT
ijtc-712	65	18	actual	actual	ADJ
ijtc-712	65	19	value	value	NOUN
ijtc-712	65	20	)	)	PUNCT
ijtc-712	65	21	of	of	ADP
ijtc-712	65	22	the	the	DET
ijtc-712	65	23	bond	bond	NOUN
ijtc-712	65	24	is	be	AUX
ijtc-712	65	25	us$1,295,000.00	us$1,295,000.00	PROPN
ijtc-712	65	26	.	.	PUNCT
ijtc-712	66	1	however	however	ADV
ijtc-712	66	2	,	,	PUNCT
ijtc-712	66	3	since	since	SCONJ
ijtc-712	66	4	the	the	DET
ijtc-712	66	5	bonds	bond	NOUN
ijtc-712	66	6	market	market	NOUN
ijtc-712	66	7	value	value	NOUN
ijtc-712	66	8	dropped	drop	VERB
ijtc-712	66	9	to	to	ADP
ijtc-712	66	10	us$1,290,000.00	us$1,290,000.00	VERB
ijtc-712	66	11	,	,	PUNCT
ijtc-712	66	12	on	on	ADP
ijtc-712	66	13	31	31	NUM
ijtc-712	66	14	january	january	NOUN
ijtc-712	66	15	2020	2020	NUM
ijtc-712	66	16	,	,	PUNCT
ijtc-712	66	17	x	x	PROPN
ijtc-712	66	18	corp	corp	PROPN
ijtc-712	66	19	demanded	demand	VERB
ijtc-712	66	20	other	other	ADJ
ijtc-712	66	21	bonds	bond	NOUN
ijtc-712	66	22	to	to	PART
ijtc-712	66	23	be	be	AUX
ijtc-712	66	24	delivered	deliver	VERB
ijtc-712	66	25	worth	worth	ADJ
ijtc-712	66	26	at	at	ADP
ijtc-712	66	27	us$5,000	us$5,000	PROPN
ijtc-712	66	28	as	as	ADP
ijtc-712	66	29	additional	additional	ADJ
ijtc-712	66	30	collateral	collateral	NOUN
ijtc-712	66	31	to	to	PART
ijtc-712	66	32	maintain	maintain	VERB
ijtc-712	66	33	the	the	DET
ijtc-712	66	34	agreed	agree	VERB
ijtc-712	66	35	value	value	NOUN
ijtc-712	66	36	of	of	ADP
ijtc-712	66	37	collateral	collateral	NOUN
ijtc-712	66	38	.	.	PUNCT
ijtc-712	67	1	on	on	ADP
ijtc-712	67	2	1	1	NUM
ijtc-712	67	3	february	february	NOUN
ijtc-712	67	4	2020	2020	NUM
ijtc-712	67	5	,	,	PUNCT
ijtc-712	67	6	y	y	PROPN
ijtc-712	67	7	corp	corp	PROPN
ijtc-712	67	8	fulfilled	fulfil	VERB
ijtc-712	67	9	its	its	PRON
ijtc-712	67	10	obligation	obligation	NOUN
ijtc-712	67	11	to	to	PART
ijtc-712	67	12	deliver	deliver	VERB
ijtc-712	67	13	us$5,000	us$5,000	PUNCT
ijtc-712	67	14	extra	extra	ADJ
ijtc-712	67	15	bonds	bond	NOUN
ijtc-712	67	16	.	.	PUNCT
ijtc-712	68	1	at	at	ADP
ijtc-712	68	2	the	the	DET
ijtc-712	68	3	same	same	ADJ
ijtc-712	68	4	time	time	NOUN
ijtc-712	68	5	,	,	PUNCT
ijtc-712	68	6	z	z	PROPN
ijtc-712	68	7	corp	corp	PROPN
ijtc-712	68	8	(	(	PUNCT
ijtc-712	68	9	the	the	DET
ijtc-712	68	10	bonds	bond	NOUN
ijtc-712	68	11	issuer	issuer	NOUN
ijtc-712	68	12	)	)	PUNCT
ijtc-712	68	13	paid	pay	VERB
ijtc-712	68	14	us$2,500	us$2,500	NOUN
ijtc-712	68	15	as	as	SCONJ
ijtc-712	68	16	the	the	DET
ijtc-712	68	17	bonds	bond	NOUN
ijtc-712	68	18	interest	interest	VERB
ijtc-712	68	19	to	to	ADP
ijtc-712	68	20	x	x	PROPN
ijtc-712	68	21	corp	corp	PROPN
ijtc-712	68	22	.	.	PROPN
ijtc-712	68	23	on	on	ADP
ijtc-712	68	24	2	2	NUM
ijtc-712	68	25	february	february	NOUN
ijtc-712	68	26	2019	2019	NUM
ijtc-712	68	27	,	,	PUNCT
ijtc-712	68	28	x	x	PROPN
ijtc-712	68	29	corp	corp	PROPN
ijtc-712	68	30	transferred	transfer	VERB
ijtc-712	68	31	back	back	ADP
ijtc-712	68	32	us$2,500	us$2,500	NUM
ijtc-712	68	33	bonds	bond	NOUN
ijtc-712	68	34	interest	interest	NOUN
ijtc-712	68	35	to	to	ADP
ijtc-712	68	36	y	y	PROPN
ijtc-712	68	37	corp	corp	PROPN
ijtc-712	68	38	.	.	PROPN
ijtc-712	68	39	finally	finally	ADV
ijtc-712	68	40	,	,	PUNCT
ijtc-712	68	41	the	the	DET
ijtc-712	68	42	repo	repo	NOUN
ijtc-712	68	43	transaction	transaction	NOUN
ijtc-712	68	44	completed	complete	VERB
ijtc-712	68	45	when	when	SCONJ
ijtc-712	68	46	y	y	PROPN
ijtc-712	68	47	corp	corp	PROPN
ijtc-712	68	48	bought	buy	VERB
ijtc-712	68	49	back	back	ADP
ijtc-712	68	50	the	the	DET
ijtc-712	68	51	bonds	bond	NOUN
ijtc-712	68	52	at	at	ADP
ijtc-712	68	53	us$1,300,000.00	us$1,300,000.00	NOUN
ijtc-712	68	54	on	on	ADP
ijtc-712	68	55	28	28	NUM
ijtc-712	68	56	february	february	NOUN
ijtc-712	68	57	2020	2020	NUM
ijtc-712	68	58	.	.	PUNCT
ijtc-712	69	1	from	from	ADP
ijtc-712	69	2	the	the	DET
ijtc-712	69	3	illustration	illustration	NOUN
ijtc-712	69	4	,	,	PUNCT
ijtc-712	69	5	it	it	PRON
ijtc-712	69	6	is	be	AUX
ijtc-712	69	7	clear	clear	ADJ
ijtc-712	69	8	that	that	SCONJ
ijtc-712	69	9	the	the	DET
ijtc-712	69	10	repo	repo	NOUN
ijtc-712	69	11	interest	interest	NOUN
ijtc-712	69	12	is	be	AUX
ijtc-712	69	13	us$10,000	us$10,000	PROPN
ijtc-712	69	14	which	which	PRON
ijtc-712	69	15	is	be	AUX
ijtc-712	69	16	the	the	DET
ijtc-712	69	17	difference	difference	NOUN
ijtc-712	69	18	between	between	ADP
ijtc-712	69	19	sale	sale	NOUN
ijtc-712	69	20	price	price	NOUN
ijtc-712	69	21	and	and	CCONJ
ijtc-712	69	22	repurchase	repurchase	NOUN
ijtc-712	69	23	price	price	NOUN
ijtc-712	69	24	.	.	PUNCT
ijtc-712	70	1	the	the	DET
ijtc-712	70	2	initial	initial	ADJ
ijtc-712	70	3	margin	margin	NOUN
ijtc-712	70	4	is	be	AUX
ijtc-712	70	5	the	the	DET
ijtc-712	70	6	difference	difference	NOUN
ijtc-712	70	7	between	between	ADP
ijtc-712	70	8	the	the	DET
ijtc-712	70	9	face	face	NOUN
ijtc-712	70	10	value	value	NOUN
ijtc-712	70	11	and	and	CCONJ
ijtc-712	70	12	the	the	DET
ijtc-712	70	13	purchase	purchase	NOUN
ijtc-712	70	14	price	price	NOUN
ijtc-712	70	15	which	which	PRON
ijtc-712	70	16	is	be	AUX
ijtc-712	70	17	us$7,000	us$7,000	NUM
ijtc-712	70	18	,	,	PUNCT
ijtc-712	70	19	but	but	CCONJ
ijtc-712	70	20	this	this	DET
ijtc-712	70	21	type	type	NOUN
ijtc-712	70	22	of	of	ADP
ijtc-712	70	23	gain	gain	NOUN
ijtc-712	70	24	would	would	AUX
ijtc-712	70	25	not	not	PART
ijtc-712	70	26	be	be	AUX
ijtc-712	70	27	realised	realise	VERB
ijtc-712	70	28	until	until	SCONJ
ijtc-712	70	29	the	the	DET
ijtc-712	70	30	seller	seller	NOUN
ijtc-712	70	31	fails	fail	VERB
ijtc-712	70	32	to	to	PART
ijtc-712	70	33	repurchase	repurchase	VERB
ijtc-712	70	34	the	the	DET
ijtc-712	70	35	bonds	bond	NOUN
ijtc-712	70	36	(	(	PUNCT
ijtc-712	70	37	default	default	NOUN
ijtc-712	70	38	)	)	PUNCT
ijtc-712	70	39	.	.	PUNCT
ijtc-712	71	1	the	the	DET
ijtc-712	71	2	variation	variation	NOUN
ijtc-712	71	3	margin	margin	NOUN
ijtc-712	71	4	which	which	PRON
ijtc-712	71	5	was	be	AUX
ijtc-712	71	6	derived	derive	VERB
ijtc-712	71	7	by	by	ADP
ijtc-712	71	8	x	x	PROPN
ijtc-712	71	9	corp	corp	PROPN
ijtc-712	71	10	is	be	AUX
ijtc-712	71	11	us$5,000	us$5,000	ADJ
ijtc-712	71	12	.	.	PUNCT
ijtc-712	72	1	the	the	DET
ijtc-712	72	2	variation	variation	NOUN
ijtc-712	72	3	margin	margin	NOUN
ijtc-712	72	4	is	be	AUX
ijtc-712	72	5	also	also	ADV
ijtc-712	72	6	another	another	DET
ijtc-712	72	7	type	type	NOUN
ijtc-712	72	8	of	of	ADP
ijtc-712	72	9	unrealised	unrealised	ADJ
ijtc-712	72	10	gain	gain	NOUN
ijtc-712	72	11	.	.	PUNCT
ijtc-712	73	1	in	in	ADP
ijtc-712	73	2	addition	addition	NOUN
ijtc-712	73	3	,	,	PUNCT
ijtc-712	73	4	us$2,500	us$2,500	NUM
ijtc-712	73	5	transferred	transfer	VERB
ijtc-712	73	6	by	by	ADP
ijtc-712	73	7	z	z	PROPN
ijtc-712	73	8	corp	corp	PROPN
ijtc-712	73	9	to	to	ADP
ijtc-712	73	10	x	x	PROPN
ijtc-712	73	11	corp	corp	PROPN
ijtc-712	73	12	is	be	AUX
ijtc-712	73	13	the	the	DET
ijtc-712	73	14	manufactured	manufacture	VERB
ijtc-712	73	15	income	income	NOUN
ijtc-712	73	16	(	(	PUNCT
ijtc-712	73	17	bonds	bond	NOUN
ijtc-712	73	18	interest	interest	NOUN
ijtc-712	73	19	)	)	PUNCT
ijtc-712	73	20	.	.	PUNCT
ijtc-712	74	1	2	2	X
ijtc-712	74	2	.	.	X
ijtc-712	74	3	income	income	NOUN
ijtc-712	74	4	tax	tax	NOUN
ijtc-712	74	5	system	system	NOUN
ijtc-712	74	6	in	in	ADP
ijtc-712	74	7	indonesia	indonesia	PROPN
ijtc-712	74	8	in	in	ADP
ijtc-712	74	9	general	general	ADJ
ijtc-712	74	10	,	,	PUNCT
ijtc-712	74	11	there	there	PRON
ijtc-712	74	12	are	be	VERB
ijtc-712	74	13	two	two	NUM
ijtc-712	74	14	income	income	NOUN
ijtc-712	74	15	tax	tax	NOUN
ijtc-712	74	16	system	system	NOUN
ijtc-712	74	17	in	in	ADP
ijtc-712	74	18	indonesia	indonesia	PROPN
ijtc-712	74	19	,	,	PUNCT
ijtc-712	74	20	which	which	PRON
ijtc-712	74	21	are	be	AUX
ijtc-712	74	22	global	global	ADJ
ijtc-712	74	23	or	or	CCONJ
ijtc-712	74	24	comprehensive	comprehensive	ADJ
ijtc-712	74	25	income	income	NOUN
ijtc-712	74	26	tax	tax	NOUN
ijtc-712	74	27	(	(	PUNCT
ijtc-712	74	28	cnossen	cnossen	VERB
ijtc-712	74	29	,	,	PUNCT
ijtc-712	74	30	2018	2018	NUM
ijtc-712	74	31	;	;	PUNCT
ijtc-712	74	32	fischer	fischer	PROPN
ijtc-712	74	33	,	,	PUNCT
ijtc-712	74	34	2015)and	2015)and	NUM
ijtc-712	74	35	schedular	schedular	ADJ
ijtc-712	74	36	income	income	NOUN
ijtc-712	74	37	tax	tax	NOUN
ijtc-712	74	38	system	system	NOUN
ijtc-712	74	39	(	(	PUNCT
ijtc-712	74	40	bucheli	bucheli	PROPN
ijtc-712	74	41	&	&	CCONJ
ijtc-712	74	42	olivieri	olivieri	ADJ
ijtc-712	74	43	,	,	PUNCT
ijtc-712	74	44	2019	2019	NUM
ijtc-712	74	45	;	;	PUNCT
ijtc-712	74	46	creedy	creedy	NOUN
ijtc-712	74	47	&	&	CCONJ
ijtc-712	74	48	sanz	sanz	PROPN
ijtc-712	74	49	-	-	PUNCT
ijtc-712	74	50	sanz	sanz	PROPN
ijtc-712	74	51	,	,	PUNCT
ijtc-712	74	52	2011	2011	NUM
ijtc-712	74	53	)	)	PUNCT
ijtc-712	74	54	.	.	PUNCT
ijtc-712	75	1	broadly	broadly	ADV
ijtc-712	75	2	speaking	speak	VERB
ijtc-712	75	3	,	,	PUNCT
ijtc-712	75	4	global	global	ADJ
ijtc-712	75	5	income	income	NOUN
ijtc-712	75	6	tax	tax	NOUN
ijtc-712	75	7	is	be	AUX
ijtc-712	75	8	based	base	VERB
ijtc-712	75	9	on	on	ADP
ijtc-712	75	10	comprehensive	comprehensive	ADJ
ijtc-712	75	11	concept	concept	NOUN
ijtc-712	75	12	of	of	ADP
ijtc-712	75	13	income	income	NOUN
ijtc-712	75	14	which	which	PRON
ijtc-712	75	15	was	be	AUX
ijtc-712	75	16	developed	develop	VERB
ijtc-712	75	17	by	by	ADP
ijtc-712	75	18	georg	georg	PROPN
ijtc-712	75	19	von	von	PROPN
ijtc-712	75	20	schanz	schanz	PROPN
ijtc-712	75	21	in	in	ADP
ijtc-712	75	22	1896	1896	NUM
ijtc-712	75	23	,	,	PUNCT
ijtc-712	75	24	robert	robert	PROPN
ijtc-712	75	25	m.	m.	PROPN
ijtc-712	75	26	haig	haig	PROPN
ijtc-712	75	27	in	in	ADP
ijtc-712	75	28	1921	1921	NUM
ijtc-712	75	29	,	,	PUNCT
ijtc-712	75	30	and	and	CCONJ
ijtc-712	75	31	lastly	lastly	ADV
ijtc-712	75	32	by	by	ADP
ijtc-712	75	33	henry	henry	PROPN
ijtc-712	75	34	simons	simons	PROPN
ijtc-712	75	35	in	in	ADP
ijtc-712	75	36	1938	1938	NUM
ijtc-712	75	37	and	and	CCONJ
ijtc-712	75	38	it	it	PRON
ijtc-712	75	39	has	have	AUX
ijtc-712	75	40	been	be	AUX
ijtc-712	75	41	termed	term	VERB
ijtc-712	75	42	as	as	ADP
ijtc-712	75	43	schanz	schanz	NOUN
ijtc-712	75	44	-	-	PUNCT
ijtc-712	75	45	haig	haig	PROPN
ijtc-712	75	46	-	-	PUNCT
ijtc-712	75	47	simons	simons	PROPN
ijtc-712	75	48	model	model	NOUN
ijtc-712	75	49	(	(	PUNCT
ijtc-712	75	50	holmes	holme	NOUN
ijtc-712	75	51	,	,	PUNCT
ijtc-712	75	52	2001	2001	NUM
ijtc-712	75	53	)	)	PUNCT
ijtc-712	75	54	.	.	PUNCT
ijtc-712	76	1	meanwhile	meanwhile	ADV
ijtc-712	76	2	,	,	PUNCT
ijtc-712	76	3	some	some	DET
ijtc-712	76	4	scholars	scholar	NOUN
ijtc-712	76	5	believe	believe	VERB
ijtc-712	76	6	that	that	SCONJ
ijtc-712	76	7	schedular	schedular	ADJ
ijtc-712	76	8	income	income	NOUN
ijtc-712	76	9	tax	tax	NOUN
ijtc-712	76	10	system	system	NOUN
ijtc-712	76	11	is	be	AUX
ijtc-712	76	12	rooted	root	VERB
ijtc-712	76	13	from	from	ADP
ijtc-712	76	14	the	the	DET
ijtc-712	76	15	united	united	PROPN
ijtc-712	76	16	kingdom	kingdom	PROPN
ijtc-712	76	17	income	income	NOUN
ijtc-712	76	18	taxation	taxation	NOUN
ijtc-712	76	19	in	in	ADP
ijtc-712	76	20	1803	1803	NUM
ijtc-712	76	21	(	(	PUNCT
ijtc-712	76	22	holmes	holme	NOUN
ijtc-712	76	23	,	,	PUNCT
ijtc-712	76	24	2001	2001	NUM
ijtc-712	76	25	)	)	PUNCT
ijtc-712	76	26	.	.	PUNCT
ijtc-712	77	1	the	the	DET
ijtc-712	77	2	basic	basic	ADJ
ijtc-712	77	3	idea	idea	NOUN
ijtc-712	77	4	of	of	ADP
ijtc-712	77	5	schedular	schedular	ADJ
ijtc-712	77	6	income	income	NOUN
ijtc-712	77	7	tax	tax	NOUN
ijtc-712	77	8	system	system	NOUN
ijtc-712	77	9	was	be	AUX
ijtc-712	77	10	to	to	PART
ijtc-712	77	11	separate	separate	VERB
ijtc-712	77	12	income	income	NOUN
ijtc-712	77	13	based	base	VERB
ijtc-712	77	14	on	on	ADP
ijtc-712	77	15	its	its	PRON
ijtc-712	77	16	type	type	NOUN
ijtc-712	77	17	,	,	PUNCT
ijtc-712	77	18	such	such	ADJ
ijtc-712	77	19	as	as	ADP
ijtc-712	77	20	business	business	NOUN
ijtc-712	77	21	profit	profit	NOUN
ijtc-712	77	22	or	or	CCONJ
ijtc-712	77	23	gain	gain	NOUN
ijtc-712	77	24	from	from	ADP
ijtc-712	77	25	sale	sale	NOUN
ijtc-712	77	26	of	of	ADP
ijtc-712	77	27	land	land	NOUN
ijtc-712	77	28	,	,	PUNCT
ijtc-712	77	29	in	in	ADP
ijtc-712	77	30	order	order	NOUN
ijtc-712	77	31	to	to	PART
ijtc-712	77	32	reduce	reduce	VERB
ijtc-712	77	33	taxpayer	taxpayer	NOUN
ijtc-712	77	34	’s	’s	PART
ijtc-712	77	35	burden	burden	NOUN
ijtc-712	77	36	of	of	ADP
ijtc-712	77	37	tax	tax	NOUN
ijtc-712	77	38	.	.	PUNCT
ijtc-712	78	1	when	when	SCONJ
ijtc-712	78	2	the	the	DET
ijtc-712	78	3	schedular	schedular	ADJ
ijtc-712	78	4	income	income	NOUN
ijtc-712	78	5	tax	tax	NOUN
ijtc-712	78	6	system	system	NOUN
ijtc-712	78	7	was	be	AUX
ijtc-712	78	8	introduced	introduce	VERB
ijtc-712	78	9	in	in	ADP
ijtc-712	78	10	the	the	DET
ijtc-712	78	11	united	united	ADJ
ijtc-712	78	12	kingdom	kingdom	PROPN
ijtc-712	78	13	,	,	PUNCT
ijtc-712	78	14	it	it	PRON
ijtc-712	78	15	was	be	AUX
ijtc-712	78	16	initially	initially	ADV
ijtc-712	78	17	imposed	impose	VERB
ijtc-712	78	18	on	on	ADP
ijtc-712	78	19	individual	individual	ADJ
ijtc-712	78	20	taxpayer	taxpayer	NOUN
ijtc-712	78	21	(	(	PUNCT
ijtc-712	78	22	holmes	holme	NOUN
ijtc-712	78	23	,	,	PUNCT
ijtc-712	78	24	2001	2001	NUM
ijtc-712	78	25	)	)	PUNCT
ijtc-712	78	26	.	.	PUNCT
ijtc-712	79	1	comprehensive	comprehensive	ADJ
ijtc-712	79	2	income	income	NOUN
ijtc-712	79	3	definition	definition	NOUN
ijtc-712	79	4	in	in	ADP
ijtc-712	79	5	indonesian	indonesian	ADJ
ijtc-712	79	6	tax	tax	NOUN
ijtc-712	79	7	law	law	NOUN
ijtc-712	79	8	is	be	AUX
ijtc-712	79	9	provided	provide	VERB
ijtc-712	79	10	in	in	ADP
ijtc-712	79	11	article	article	NOUN
ijtc-712	79	12	4	4	NUM
ijtc-712	79	13	section	section	NOUN
ijtc-712	79	14	(	(	PUNCT
ijtc-712	79	15	1	1	NUM
ijtc-712	79	16	)	)	PUNCT
ijtc-712	79	17	law	law	NOUN
ijtc-712	79	18	no.7	no.7	PROPN
ijtc-712	79	19	year	year	NOUN
ijtc-712	79	20	1983	1983	NUM
ijtc-712	79	21	concerning	concern	VERB
ijtc-712	79	22	income	income	NOUN
ijtc-712	79	23	tax	tax	NOUN
ijtc-712	79	24	as	as	SCONJ
ijtc-712	79	25	amended	amend	VERB
ijtc-712	79	26	several	several	ADJ
ijtc-712	79	27	times	time	NOUN
ijtc-712	79	28	and	and	CCONJ
ijtc-712	79	29	last	last	ADJ
ijtc-712	79	30	by	by	ADP
ijtc-712	79	31	law	law	NOUN
ijtc-712	79	32	no	no	NOUN
ijtc-712	79	33	.	.	NOUN
ijtc-712	79	34	7	7	NUM
ijtc-712	79	35	year	year	NOUN
ijtc-712	79	36	2021	2021	NUM
ijtc-712	79	37	concerning	concern	VERB
ijtc-712	79	38	harmonization	harmonization	NOUN
ijtc-712	79	39	of	of	ADP
ijtc-712	79	40	tax	tax	NOUN
ijtc-712	79	41	regulations	regulation	NOUN
ijtc-712	79	42	(	(	PUNCT
ijtc-712	79	43	indonesian	indonesian	ADJ
ijtc-712	79	44	income	income	NOUN
ijtc-712	79	45	tax	tax	NOUN
ijtc-712	79	46	law	law	NOUN
ijtc-712	79	47	)	)	PUNCT
ijtc-712	79	48	.	.	PUNCT
ijtc-712	80	1	according	accord	VERB
ijtc-712	80	2	to	to	ADP
ijtc-712	80	3	the	the	DET
ijtc-712	80	4	article	article	NOUN
ijtc-712	80	5	,	,	PUNCT
ijtc-712	80	6	income	income	NOUN
ijtc-712	80	7	is	be	AUX
ijtc-712	80	8	any	any	DET
ijtc-712	80	9	increase	increase	NOUN
ijtc-712	80	10	in	in	ADP
ijtc-712	80	11	economics	economic	NOUN
ijtc-712	80	12	capacity	capacity	NOUN
ijtc-712	80	13	received	receive	VERB
ijtc-712	80	14	by	by	ADP
ijtc-712	80	15	or	or	CCONJ
ijtc-712	80	16	accrued	accrue	VERB
ijtc-712	80	17	by	by	ADP
ijtc-712	80	18	a	a	DET
ijtc-712	80	19	taxpayer	taxpayer	NOUN
ijtc-712	80	20	,	,	PUNCT
ijtc-712	80	21	both	both	PRON
ijtc-712	80	22	originating	originate	VERB
ijtc-712	80	23	from	from	ADP
ijtc-712	80	24	indonesia	indonesia	PROPN
ijtc-712	80	25	as	as	ADV
ijtc-712	80	26	well	well	ADV
ijtc-712	80	27	as	as	ADP
ijtc-712	80	28	from	from	ADP
ijtc-712	80	29	outside	outside	ADP
ijtc-712	80	30	indonesia	indonesia	PROPN
ijtc-712	80	31	,	,	PUNCT
ijtc-712	80	32	which	which	PRON
ijtc-712	80	33	may	may	AUX
ijtc-712	80	34	be	be	AUX
ijtc-712	80	35	utilised	utilise	VERB
ijtc-712	80	36	for	for	ADP
ijtc-712	80	37	consumption	consumption	NOUN
ijtc-712	80	38	or	or	CCONJ
ijtc-712	80	39	increasing	increase	VERB
ijtc-712	80	40	the	the	DET
ijtc-712	80	41	taxpayer	taxpayer	NOUN
ijtc-712	80	42	’s	’s	PART
ijtc-712	80	43	wealth	wealth	NOUN
ijtc-712	80	44	,	,	PUNCT
ijtc-712	80	45	by	by	ADP
ijtc-712	80	46	any	any	DET
ijtc-712	80	47	name	name	NOUN
ijtc-712	80	48	and	and	CCONJ
ijtc-712	80	49	any	any	DET
ijtc-712	80	50	form	form	NOUN
ijtc-712	80	51	(	(	PUNCT
ijtc-712	80	52	law	law	NOUN
ijtc-712	80	53	of	of	ADP
ijtc-712	80	54	the	the	DET
ijtc-712	80	55	republic	republic	NOUN
ijtc-712	80	56	of	of	ADP
ijtc-712	80	57	indonesia	indonesia	PROPN
ijtc-712	80	58	,	,	PUNCT
ijtc-712	80	59	1983	1983	NUM
ijtc-712	80	60	)	)	PUNCT
ijtc-712	80	61	(	(	PUNCT
ijtc-712	80	62	law	law	NOUN
ijtc-712	80	63	of	of	ADP
ijtc-712	80	64	the	the	DET
ijtc-712	80	65	republic	republic	NOUN
ijtc-712	80	66	of	of	ADP
ijtc-712	80	67	indonesia	indonesia	PROPN
ijtc-712	80	68	,	,	PUNCT
ijtc-712	80	69	2021	2021	NUM
ijtc-712	80	70	)	)	PUNCT
ijtc-712	80	71	.	.	PUNCT
ijtc-712	81	1	the	the	DET
ijtc-712	81	2	definition	definition	NOUN
ijtc-712	81	3	is	be	AUX
ijtc-712	81	4	similar	similar	ADJ
ijtc-712	81	5	with	with	ADP
ijtc-712	81	6	schanz	schanz	NOUN
ijtc-712	81	7	-	-	PUNCT
ijtc-712	81	8	haig	haig	PROPN
ijtc-712	81	9	-	-	PUNCT
ijtc-712	81	10	simons	simons	PROPN
ijtc-712	81	11	comprehensive	comprehensive	ADJ
ijtc-712	81	12	income	income	NOUN
ijtc-712	81	13	which	which	PRON
ijtc-712	81	14	can	can	AUX
ijtc-712	81	15	be	be	AUX
ijtc-712	81	16	simply	simply	ADV
ijtc-712	81	17	defined	define	VERB
ijtc-712	81	18	as	as	ADP
ijtc-712	81	19	net	net	ADJ
ijtc-712	81	20	increase	increase	NOUN
ijtc-712	81	21	or	or	CCONJ
ijtc-712	81	22	accretion	accretion	NOUN
ijtc-712	81	23	of	of	ADP
ijtc-712	81	24	wealth	wealth	NOUN
ijtc-712	81	25	or	or	CCONJ
ijtc-712	81	26	economic	economic	ADJ
ijtc-712	81	27	power	power	NOUN
ijtc-712	81	28	during	during	ADP
ijtc-712	81	29	a	a	DET
ijtc-712	81	30	period	period	NOUN
ijtc-712	81	31	of	of	ADP
ijtc-712	81	32	time	time	NOUN
ijtc-712	81	33	.	.	PUNCT
ijtc-712	82	1	based	base	VERB
ijtc-712	82	2	on	on	ADP
ijtc-712	82	3	indonesian	indonesian	ADJ
ijtc-712	82	4	income	income	NOUN
ijtc-712	82	5	tax	tax	NOUN
ijtc-712	82	6	law	law	NOUN
ijtc-712	82	7	,	,	PUNCT
ijtc-712	82	8	comprehensive	comprehensive	ADJ
ijtc-712	82	9	income	income	NOUN
ijtc-712	82	10	should	should	AUX
ijtc-712	82	11	be	be	AUX
ijtc-712	82	12	taxed	tax	VERB
ijtc-712	82	13	by	by	ADP
ijtc-712	82	14	applying	apply	VERB
ijtc-712	82	15	progressive	progressive	ADJ
ijtc-712	82	16	tax	tax	NOUN
ijtc-712	82	17	rate	rate	NOUN
ijtc-712	82	18	for	for	ADP
ijtc-712	82	19	individual	individual	ADJ
ijtc-712	82	20	taxpayer	taxpayer	NOUN
ijtc-712	82	21	or	or	CCONJ
ijtc-712	82	22	single	single	ADJ
ijtc-712	82	23	rate	rate	NOUN
ijtc-712	82	24	for	for	ADP
ijtc-712	82	25	corporation	corporation	NOUN
ijtc-712	82	26	taxpayer	taxpayer	NOUN
ijtc-712	82	27	as	as	SCONJ
ijtc-712	82	28	provided	provide	VERB
ijtc-712	82	29	in	in	ADP
ijtc-712	82	30	article	article	NOUN
ijtc-712	82	31	17	17	NUM
ijtc-712	82	32	of	of	ADP
ijtc-712	82	33	the	the	DET
ijtc-712	82	34	law	law	NOUN
ijtc-712	82	35	(	(	PUNCT
ijtc-712	82	36	law	law	NOUN
ijtc-712	82	37	of	of	ADP
ijtc-712	82	38	the	the	DET
ijtc-712	82	39	republic	republic	NOUN
ijtc-712	82	40	of	of	ADP
ijtc-712	82	41	indonesia	indonesia	PROPN
ijtc-712	82	42	,	,	PUNCT
ijtc-712	82	43	1983	1983	NUM
ijtc-712	82	44	)	)	PUNCT
ijtc-712	83	1	(	(	PUNCT
ijtc-712	83	2	law	law	NOUN
ijtc-712	83	3	of	of	ADP
ijtc-712	83	4	the	the	DET
ijtc-712	83	5	republic	republic	NOUN
ijtc-712	83	6	of	of	ADP
ijtc-712	83	7	indonesia	indonesia	PROPN
ijtc-712	83	8	,	,	PUNCT
ijtc-712	83	9	2021	2021	NUM
ijtc-712	83	10	)	)	PUNCT
ijtc-712	83	11	.	.	PUNCT
ijtc-712	84	1	most	most	ADJ
ijtc-712	84	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	84	3	repurchase	repurchase	NOUN
ijtc-712	84	4	agreement	agreement	NOUN
ijtc-712	84	5	:	:	PUNCT
ijtc-712	84	6	dual	dual	ADJ
ijtc-712	84	7	perspectives	perspective	NOUN
ijtc-712	84	8	in	in	ADP
ijtc-712	84	9	indonesian	indonesian	ADJ
ijtc-712	84	10	income	income	NOUN
ijtc-712	84	11	tax	tax	NOUN
ijtc-712	84	12	law	law	NOUN
ijtc-712	84	13	indradi	indradi	NOUN
ijtc-712	84	14	254	254	NUM
ijtc-712	84	15	|	|	ADV
ijtc-712	84	16	ilomata	ilomata	PROPN
ijtc-712	84	17	international	international	ADJ
ijtc-712	84	18	journal	journal	NOUN
ijtc-712	84	19	of	of	ADP
ijtc-712	84	20	tax	tax	PROPN
ijtc-712	84	21	&	&	CCONJ
ijtc-712	84	22	accounting	accounting	PROPN
ijtc-712	84	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	84	24	of	of	ADP
ijtc-712	84	25	types	type	NOUN
ijtc-712	84	26	of	of	ADP
ijtc-712	84	27	income	income	NOUN
ijtc-712	84	28	will	will	AUX
ijtc-712	84	29	be	be	AUX
ijtc-712	84	30	imposed	impose	VERB
ijtc-712	84	31	with	with	ADP
ijtc-712	84	32	the	the	DET
ijtc-712	84	33	same	same	ADJ
ijtc-712	84	34	rate	rate	NOUN
ijtc-712	84	35	as	as	SCONJ
ijtc-712	84	36	stated	state	VERB
ijtc-712	84	37	in	in	ADP
ijtc-712	84	38	article	article	NOUN
ijtc-712	84	39	17	17	NUM
ijtc-712	84	40	and	and	CCONJ
ijtc-712	84	41	hence	hence	ADV
ijtc-712	84	42	,	,	PUNCT
ijtc-712	84	43	this	this	DET
ijtc-712	84	44	provision	provision	NOUN
ijtc-712	84	45	is	be	AUX
ijtc-712	84	46	so	so	ADV
ijtc-712	84	47	-	-	PUNCT
ijtc-712	84	48	called	call	VERB
ijtc-712	84	49	“	"	PUNCT
ijtc-712	84	50	general	general	ADJ
ijtc-712	84	51	provision	provision	NOUN
ijtc-712	84	52	”	"	PUNCT
ijtc-712	84	53	of	of	ADP
ijtc-712	84	54	income	income	NOUN
ijtc-712	84	55	tax	tax	NOUN
ijtc-712	84	56	law	law	NOUN
ijtc-712	84	57	.	.	PUNCT
ijtc-712	85	1	unlike	unlike	ADP
ijtc-712	85	2	comprehensive	comprehensive	ADJ
ijtc-712	85	3	income	income	NOUN
ijtc-712	85	4	,	,	PUNCT
ijtc-712	85	5	there	there	PRON
ijtc-712	85	6	is	be	VERB
ijtc-712	85	7	no	no	DET
ijtc-712	85	8	definition	definition	NOUN
ijtc-712	85	9	of	of	ADP
ijtc-712	85	10	schedular	schedular	ADJ
ijtc-712	85	11	income	income	NOUN
ijtc-712	85	12	in	in	ADP
ijtc-712	85	13	indonesian	indonesian	ADJ
ijtc-712	85	14	tax	tax	NOUN
ijtc-712	85	15	law	law	NOUN
ijtc-712	85	16	.	.	PUNCT
ijtc-712	86	1	however	however	ADV
ijtc-712	86	2	,	,	PUNCT
ijtc-712	86	3	schedular	schedular	ADJ
ijtc-712	86	4	income	income	NOUN
ijtc-712	86	5	tax	tax	NOUN
ijtc-712	86	6	in	in	ADP
ijtc-712	86	7	indonesian	indonesian	ADJ
ijtc-712	86	8	income	income	NOUN
ijtc-712	86	9	tax	tax	NOUN
ijtc-712	86	10	law	law	NOUN
ijtc-712	86	11	is	be	AUX
ijtc-712	86	12	mostly	mostly	ADV
ijtc-712	86	13	called	call	VERB
ijtc-712	86	14	“	"	PUNCT
ijtc-712	86	15	final	final	ADJ
ijtc-712	86	16	income	income	NOUN
ijtc-712	86	17	tax	tax	NOUN
ijtc-712	86	18	”	"	PUNCT
ijtc-712	86	19	despite	despite	SCONJ
ijtc-712	86	20	another	another	DET
ijtc-712	86	21	slightly	slightly	ADV
ijtc-712	86	22	different	different	ADJ
ijtc-712	86	23	type	type	NOUN
ijtc-712	86	24	of	of	ADP
ijtc-712	86	25	tax	tax	NOUN
ijtc-712	86	26	which	which	PRON
ijtc-712	86	27	is	be	AUX
ijtc-712	86	28	known	know	VERB
ijtc-712	86	29	as	as	ADP
ijtc-712	86	30	income	income	NOUN
ijtc-712	86	31	tax	tax	NOUN
ijtc-712	86	32	based	base	VERB
ijtc-712	86	33	on	on	ADP
ijtc-712	86	34	special	special	ADJ
ijtc-712	86	35	norm	norm	NOUN
ijtc-712	86	36	of	of	ADP
ijtc-712	86	37	calculation	calculation	NOUN
ijtc-712	86	38	.	.	PUNCT
ijtc-712	87	1	there	there	PRON
ijtc-712	87	2	are	be	VERB
ijtc-712	87	3	some	some	DET
ijtc-712	87	4	articles	article	NOUN
ijtc-712	87	5	in	in	ADP
ijtc-712	87	6	indonesian	indonesian	ADJ
ijtc-712	87	7	tax	tax	NOUN
ijtc-712	87	8	law	law	NOUN
ijtc-712	87	9	that	that	PRON
ijtc-712	87	10	contain	contain	VERB
ijtc-712	87	11	imposition	imposition	NOUN
ijtc-712	87	12	of	of	ADP
ijtc-712	87	13	final	final	ADJ
ijtc-712	87	14	income	income	NOUN
ijtc-712	87	15	tax	tax	NOUN
ijtc-712	87	16	.	.	PUNCT
ijtc-712	88	1	notwithstanding	notwithstanding	ADP
ijtc-712	88	2	,	,	PUNCT
ijtc-712	88	3	there	there	PRON
ijtc-712	88	4	is	be	VERB
ijtc-712	88	5	one	one	NUM
ijtc-712	88	6	particular	particular	ADJ
ijtc-712	88	7	article	article	NOUN
ijtc-712	88	8	that	that	PRON
ijtc-712	88	9	is	be	AUX
ijtc-712	88	10	commonly	commonly	ADV
ijtc-712	88	11	known	know	VERB
ijtc-712	88	12	as	as	ADP
ijtc-712	88	13	main	main	ADJ
ijtc-712	88	14	source	source	NOUN
ijtc-712	88	15	of	of	ADP
ijtc-712	88	16	imposition	imposition	NOUN
ijtc-712	88	17	based	base	VERB
ijtc-712	88	18	on	on	ADP
ijtc-712	88	19	schedular	schedular	ADJ
ijtc-712	88	20	income	income	NOUN
ijtc-712	88	21	tax	tax	NOUN
ijtc-712	88	22	system	system	NOUN
ijtc-712	88	23	.	.	PUNCT
ijtc-712	89	1	the	the	DET
ijtc-712	89	2	article	article	NOUN
ijtc-712	89	3	is	be	AUX
ijtc-712	89	4	article	article	NOUN
ijtc-712	89	5	4	4	NUM
ijtc-712	89	6	section	section	NOUN
ijtc-712	89	7	(	(	PUNCT
ijtc-712	89	8	2	2	NUM
ijtc-712	89	9	)	)	PUNCT
ijtc-712	89	10	of	of	ADP
ijtc-712	89	11	indonesian	indonesian	ADJ
ijtc-712	89	12	income	income	NOUN
ijtc-712	89	13	tax	tax	NOUN
ijtc-712	89	14	law	law	NOUN
ijtc-712	89	15	.	.	PUNCT
ijtc-712	90	1	the	the	DET
ijtc-712	90	2	article	article	NOUN
ijtc-712	90	3	provides	provide	VERB
ijtc-712	90	4	that	that	SCONJ
ijtc-712	90	5	several	several	ADJ
ijtc-712	90	6	types	type	NOUN
ijtc-712	90	7	of	of	ADP
ijtc-712	90	8	income	income	NOUN
ijtc-712	90	9	,	,	PUNCT
ijtc-712	90	10	mostly	mostly	ADV
ijtc-712	90	11	passive	passive	ADJ
ijtc-712	90	12	income	income	NOUN
ijtc-712	90	13	,	,	PUNCT
ijtc-712	90	14	such	such	ADJ
ijtc-712	90	15	as	as	ADP
ijtc-712	90	16	bond	bond	NOUN
ijtc-712	90	17	interest	interest	NOUN
ijtc-712	90	18	,	,	PUNCT
ijtc-712	90	19	saving	save	VERB
ijtc-712	90	20	interest	interest	NOUN
ijtc-712	90	21	,	,	PUNCT
ijtc-712	90	22	deposit	deposit	NOUN
ijtc-712	90	23	interest	interest	NOUN
ijtc-712	90	24	,	,	PUNCT
ijtc-712	90	25	sale	sale	NOUN
ijtc-712	90	26	of	of	ADP
ijtc-712	90	27	stocks	stock	NOUN
ijtc-712	90	28	which	which	PRON
ijtc-712	90	29	are	be	AUX
ijtc-712	90	30	traded	trade	VERB
ijtc-712	90	31	in	in	ADP
ijtc-712	90	32	indonesia	indonesia	PROPN
ijtc-712	90	33	stock	stock	PROPN
ijtc-712	90	34	exchange	exchange	PROPN
ijtc-712	90	35	,	,	PUNCT
ijtc-712	90	36	and	and	CCONJ
ijtc-712	90	37	income	income	NOUN
ijtc-712	90	38	from	from	ADP
ijtc-712	90	39	construction	construction	NOUN
ijtc-712	90	40	business	business	NOUN
ijtc-712	90	41	,	,	PUNCT
ijtc-712	90	42	may	may	AUX
ijtc-712	90	43	be	be	AUX
ijtc-712	90	44	imposed	impose	VERB
ijtc-712	90	45	with	with	ADP
ijtc-712	90	46	final	final	ADJ
ijtc-712	90	47	income	income	NOUN
ijtc-712	90	48	tax	tax	NOUN
ijtc-712	90	49	(	(	PUNCT
ijtc-712	90	50	law	law	NOUN
ijtc-712	90	51	of	of	ADP
ijtc-712	90	52	the	the	DET
ijtc-712	90	53	republic	republic	NOUN
ijtc-712	90	54	of	of	ADP
ijtc-712	90	55	indonesia	indonesia	PROPN
ijtc-712	90	56	,	,	PUNCT
ijtc-712	90	57	1983	1983	NUM
ijtc-712	90	58	)	)	PUNCT
ijtc-712	90	59	(	(	PUNCT
ijtc-712	90	60	law	law	NOUN
ijtc-712	90	61	of	of	ADP
ijtc-712	90	62	the	the	DET
ijtc-712	90	63	republic	republic	NOUN
ijtc-712	90	64	of	of	ADP
ijtc-712	90	65	indonesia	indonesia	PROPN
ijtc-712	90	66	,	,	PUNCT
ijtc-712	90	67	2021	2021	NUM
ijtc-712	90	68	)	)	PUNCT
ijtc-712	90	69	.	.	PUNCT
ijtc-712	91	1	furthermore	furthermore	ADV
ijtc-712	91	2	,	,	PUNCT
ijtc-712	91	3	the	the	DET
ijtc-712	91	4	imposition	imposition	NOUN
ijtc-712	91	5	of	of	ADP
ijtc-712	91	6	final	final	ADJ
ijtc-712	91	7	income	income	NOUN
ijtc-712	91	8	tax	tax	NOUN
ijtc-712	91	9	on	on	ADP
ijtc-712	91	10	several	several	ADJ
ijtc-712	91	11	types	type	NOUN
ijtc-712	91	12	of	of	ADP
ijtc-712	91	13	income	income	NOUN
ijtc-712	91	14	will	will	AUX
ijtc-712	91	15	be	be	AUX
ijtc-712	91	16	prescribed	prescribe	VERB
ijtc-712	91	17	more	more	ADJ
ijtc-712	91	18	detail	detail	NOUN
ijtc-712	91	19	by	by	ADP
ijtc-712	91	20	government	government	NOUN
ijtc-712	91	21	regulations	regulation	NOUN
ijtc-712	91	22	.	.	PUNCT
ijtc-712	92	1	even	even	ADV
ijtc-712	92	2	though	though	ADV
ijtc-712	92	3	,	,	PUNCT
ijtc-712	92	4	there	there	PRON
ijtc-712	92	5	is	be	VERB
ijtc-712	92	6	no	no	DET
ijtc-712	92	7	clear	clear	ADJ
ijtc-712	92	8	definition	definition	NOUN
ijtc-712	92	9	of	of	ADP
ijtc-712	92	10	what	what	PRON
ijtc-712	92	11	is	be	AUX
ijtc-712	92	12	final	final	ADJ
ijtc-712	92	13	income	income	NOUN
ijtc-712	92	14	tax	tax	NOUN
ijtc-712	92	15	and	and	CCONJ
ijtc-712	92	16	its	its	PRON
ijtc-712	92	17	characteristics	characteristic	NOUN
ijtc-712	92	18	,	,	PUNCT
ijtc-712	92	19	based	base	VERB
ijtc-712	92	20	on	on	ADP
ijtc-712	92	21	government	government	NOUN
ijtc-712	92	22	regulation	regulation	NOUN
ijtc-712	92	23	no	no	INTJ
ijtc-712	92	24	.	.	NOUN
ijtc-712	92	25	94	94	NUM
ijtc-712	92	26	of	of	ADP
ijtc-712	92	27	2010	2010	NUM
ijtc-712	92	28	,	,	PUNCT
ijtc-712	92	29	we	we	PRON
ijtc-712	92	30	can	can	AUX
ijtc-712	92	31	conclude	conclude	VERB
ijtc-712	92	32	some	some	DET
ijtc-712	92	33	distinctive	distinctive	ADJ
ijtc-712	92	34	characteristics	characteristic	NOUN
ijtc-712	92	35	of	of	ADP
ijtc-712	92	36	final	final	ADJ
ijtc-712	92	37	income	income	NOUN
ijtc-712	92	38	tax	tax	NOUN
ijtc-712	92	39	compared	compare	VERB
ijtc-712	92	40	to	to	ADP
ijtc-712	92	41	comprehensive	comprehensive	ADJ
ijtc-712	92	42	income	income	NOUN
ijtc-712	92	43	tax	tax	NOUN
ijtc-712	92	44	.	.	PUNCT
ijtc-712	93	1	those	those	DET
ijtc-712	93	2	differences	difference	NOUN
ijtc-712	93	3	are	be	AUX
ijtc-712	93	4	as	as	SCONJ
ijtc-712	93	5	follows	follow	VERB
ijtc-712	93	6	:	:	PUNCT
ijtc-712	93	7	1	1	X
ijtc-712	93	8	.	.	X
ijtc-712	93	9	specific	specific	ADJ
ijtc-712	93	10	incomes	income	NOUN
ijtc-712	93	11	that	that	PRON
ijtc-712	93	12	are	be	AUX
ijtc-712	93	13	imposed	impose	VERB
ijtc-712	93	14	with	with	ADP
ijtc-712	93	15	final	final	ADJ
ijtc-712	93	16	income	income	NOUN
ijtc-712	93	17	tax	tax	NOUN
ijtc-712	93	18	should	should	AUX
ijtc-712	93	19	be	be	AUX
ijtc-712	93	20	separated	separate	VERB
ijtc-712	93	21	from	from	ADP
ijtc-712	93	22	comprehensive	comprehensive	ADJ
ijtc-712	93	23	income	income	NOUN
ijtc-712	93	24	and	and	CCONJ
ijtc-712	93	25	therefore	therefore	ADV
ijtc-712	93	26	there	there	PRON
ijtc-712	93	27	is	be	VERB
ijtc-712	93	28	no	no	DET
ijtc-712	93	29	need	need	NOUN
ijtc-712	93	30	to	to	PART
ijtc-712	93	31	accumulate	accumulate	VERB
ijtc-712	93	32	those	those	DET
ijtc-712	93	33	income	income	NOUN
ijtc-712	93	34	with	with	ADP
ijtc-712	93	35	comprehensive	comprehensive	ADJ
ijtc-712	93	36	income	income	NOUN
ijtc-712	93	37	for	for	ADP
ijtc-712	93	38	calculating	calculate	VERB
ijtc-712	93	39	taxable	taxable	ADJ
ijtc-712	93	40	income	income	NOUN
ijtc-712	93	41	in	in	ADP
ijtc-712	93	42	the	the	DET
ijtc-712	93	43	end	end	NOUN
ijtc-712	93	44	of	of	ADP
ijtc-712	93	45	the	the	DET
ijtc-712	93	46	taxable	taxable	ADJ
ijtc-712	93	47	year	year	NOUN
ijtc-712	93	48	.	.	PUNCT
ijtc-712	94	1	each	each	DET
ijtc-712	94	2	type	type	NOUN
ijtc-712	94	3	of	of	ADP
ijtc-712	94	4	income	income	NOUN
ijtc-712	94	5	liable	liable	ADJ
ijtc-712	94	6	to	to	ADP
ijtc-712	94	7	a	a	DET
ijtc-712	94	8	final	final	ADJ
ijtc-712	94	9	income	income	NOUN
ijtc-712	94	10	tax	tax	NOUN
ijtc-712	94	11	will	will	AUX
ijtc-712	94	12	be	be	AUX
ijtc-712	94	13	taxed	tax	VERB
ijtc-712	94	14	individually	individually	ADV
ijtc-712	94	15	and	and	CCONJ
ijtc-712	94	16	mostly	mostly	ADV
ijtc-712	94	17	paid	pay	VERB
ijtc-712	94	18	off	off	ADP
ijtc-712	94	19	by	by	ADP
ijtc-712	94	20	withholding	withholding	NOUN
ijtc-712	94	21	mechanism	mechanism	NOUN
ijtc-712	94	22	if	if	SCONJ
ijtc-712	94	23	the	the	DET
ijtc-712	94	24	income	income	NOUN
ijtc-712	94	25	provider	provider	NOUN
ijtc-712	94	26	is	be	AUX
ijtc-712	94	27	a	a	DET
ijtc-712	94	28	withholding	withholding	NOUN
ijtc-712	94	29	agent	agent	NOUN
ijtc-712	94	30	.	.	PUNCT
ijtc-712	95	1	as	as	ADP
ijtc-712	95	2	a	a	DET
ijtc-712	95	3	result	result	NOUN
ijtc-712	95	4	,	,	PUNCT
ijtc-712	95	5	there	there	PRON
ijtc-712	95	6	are	be	VERB
ijtc-712	95	7	several	several	ADJ
ijtc-712	95	8	income	income	NOUN
ijtc-712	95	9	tax	tax	NOUN
ijtc-712	95	10	rates	rate	NOUN
ijtc-712	95	11	in	in	ADP
ijtc-712	95	12	indonesia	indonesia	PROPN
ijtc-712	95	13	income	income	NOUN
ijtc-712	95	14	tax	tax	NOUN
ijtc-712	95	15	law	law	NOUN
ijtc-712	95	16	,	,	PUNCT
ijtc-712	95	17	especially	especially	ADV
ijtc-712	95	18	because	because	SCONJ
ijtc-712	95	19	of	of	ADP
ijtc-712	95	20	the	the	DET
ijtc-712	95	21	application	application	NOUN
ijtc-712	95	22	of	of	ADP
ijtc-712	95	23	final	final	ADJ
ijtc-712	95	24	income	income	NOUN
ijtc-712	95	25	tax	tax	NOUN
ijtc-712	95	26	.	.	PUNCT
ijtc-712	96	1	2	2	X
ijtc-712	96	2	.	.	X
ijtc-712	96	3	costs	cost	NOUN
ijtc-712	96	4	or	or	CCONJ
ijtc-712	96	5	expenses	expense	NOUN
ijtc-712	96	6	exist	exist	VERB
ijtc-712	96	7	due	due	ADP
ijtc-712	96	8	to	to	ADP
ijtc-712	96	9	a	a	DET
ijtc-712	96	10	specific	specific	ADJ
ijtc-712	96	11	income	income	NOUN
ijtc-712	96	12	liable	liable	ADJ
ijtc-712	96	13	to	to	ADP
ijtc-712	96	14	a	a	DET
ijtc-712	96	15	final	final	ADJ
ijtc-712	96	16	income	income	NOUN
ijtc-712	96	17	tax	tax	NOUN
ijtc-712	96	18	can	can	AUX
ijtc-712	96	19	not	not	PART
ijtc-712	96	20	be	be	AUX
ijtc-712	96	21	deducted	deduct	VERB
ijtc-712	96	22	from	from	ADP
ijtc-712	96	23	the	the	DET
ijtc-712	96	24	income	income	NOUN
ijtc-712	96	25	(	(	PUNCT
ijtc-712	96	26	gross	gross	ADJ
ijtc-712	96	27	income	income	NOUN
ijtc-712	96	28	)	)	PUNCT
ijtc-712	96	29	.	.	PUNCT
ijtc-712	97	1	if	if	SCONJ
ijtc-712	97	2	there	there	PRON
ijtc-712	97	3	is	be	VERB
ijtc-712	97	4	an	an	DET
ijtc-712	97	5	expense	expense	NOUN
ijtc-712	97	6	that	that	PRON
ijtc-712	97	7	is	be	AUX
ijtc-712	97	8	not	not	PART
ijtc-712	97	9	directly	directly	ADV
ijtc-712	97	10	related	relate	VERB
ijtc-712	97	11	to	to	ADP
ijtc-712	97	12	the	the	DET
ijtc-712	97	13	income	income	NOUN
ijtc-712	97	14	,	,	PUNCT
ijtc-712	97	15	or	or	CCONJ
ijtc-712	97	16	the	the	DET
ijtc-712	97	17	expense	expense	NOUN
ijtc-712	97	18	incurred	incur	VERB
ijtc-712	97	19	for	for	ADP
ijtc-712	97	20	generating	generate	VERB
ijtc-712	97	21	the	the	DET
ijtc-712	97	22	income	income	NOUN
ijtc-712	97	23	and	and	CCONJ
ijtc-712	97	24	comprehensive	comprehensive	ADJ
ijtc-712	97	25	income	income	NOUN
ijtc-712	97	26	,	,	PUNCT
ijtc-712	97	27	the	the	DET
ijtc-712	97	28	expense	expense	NOUN
ijtc-712	97	29	should	should	AUX
ijtc-712	97	30	be	be	AUX
ijtc-712	97	31	separated	separate	VERB
ijtc-712	97	32	and	and	CCONJ
ijtc-712	97	33	calculated	calculate	VERB
ijtc-712	97	34	proportionally	proportionally	ADV
ijtc-712	97	35	according	accord	VERB
ijtc-712	97	36	to	to	ADP
ijtc-712	97	37	both	both	DET
ijtc-712	97	38	incomes	income	NOUN
ijtc-712	97	39	.	.	PUNCT
ijtc-712	98	1	thus	thus	ADV
ijtc-712	98	2	,	,	PUNCT
ijtc-712	98	3	the	the	DET
ijtc-712	98	4	expense	expense	NOUN
ijtc-712	98	5	portion	portion	NOUN
ijtc-712	98	6	of	of	ADP
ijtc-712	98	7	specific	specific	ADJ
ijtc-712	98	8	income	income	NOUN
ijtc-712	98	9	can	can	AUX
ijtc-712	98	10	not	not	PART
ijtc-712	98	11	be	be	AUX
ijtc-712	98	12	deducted	deduct	VERB
ijtc-712	98	13	from	from	ADP
ijtc-712	98	14	the	the	DET
ijtc-712	98	15	income	income	NOUN
ijtc-712	98	16	.	.	PUNCT
ijtc-712	99	1	such	such	ADJ
ijtc-712	99	2	method	method	NOUN
ijtc-712	99	3	is	be	AUX
ijtc-712	99	4	called	call	VERB
ijtc-712	99	5	joint	joint	ADJ
ijtc-712	99	6	cost	cost	NOUN
ijtc-712	99	7	allocation	allocation	NOUN
ijtc-712	99	8	.	.	PUNCT
ijtc-712	100	1	therefore	therefore	ADV
ijtc-712	100	2	,	,	PUNCT
ijtc-712	100	3	based	base	VERB
ijtc-712	100	4	on	on	ADP
ijtc-712	100	5	this	this	DET
ijtc-712	100	6	characteristic	characteristic	NOUN
ijtc-712	100	7	,	,	PUNCT
ijtc-712	100	8	final	final	ADJ
ijtc-712	100	9	income	income	NOUN
ijtc-712	100	10	tax	tax	NOUN
ijtc-712	100	11	can	can	AUX
ijtc-712	100	12	be	be	AUX
ijtc-712	100	13	imposed	impose	VERB
ijtc-712	100	14	on	on	ADP
ijtc-712	100	15	any	any	DET
ijtc-712	100	16	circumstance	circumstance	NOUN
ijtc-712	100	17	of	of	ADP
ijtc-712	100	18	the	the	DET
ijtc-712	100	19	taxpayer	taxpayer	NOUN
ijtc-712	100	20	regardless	regardless	ADV
ijtc-712	100	21	if	if	SCONJ
ijtc-712	100	22	there	there	PRON
ijtc-712	100	23	is	be	VERB
ijtc-712	100	24	profit	profit	NOUN
ijtc-712	100	25	or	or	CCONJ
ijtc-712	100	26	loss	loss	NOUN
ijtc-712	100	27	from	from	ADP
ijtc-712	100	28	the	the	DET
ijtc-712	100	29	specific	specific	ADJ
ijtc-712	100	30	income	income	NOUN
ijtc-712	100	31	.	.	PUNCT
ijtc-712	101	1	succinctly	succinctly	ADV
ijtc-712	101	2	,	,	PUNCT
ijtc-712	101	3	the	the	DET
ijtc-712	101	4	taxable	taxable	ADJ
ijtc-712	101	5	income	income	NOUN
ijtc-712	101	6	of	of	ADP
ijtc-712	101	7	the	the	DET
ijtc-712	101	8	specific	specific	ADJ
ijtc-712	101	9	income	income	NOUN
ijtc-712	101	10	liable	liable	ADJ
ijtc-712	101	11	to	to	ADP
ijtc-712	101	12	a	a	DET
ijtc-712	101	13	final	final	ADJ
ijtc-712	101	14	income	income	NOUN
ijtc-712	101	15	tax	tax	NOUN
ijtc-712	101	16	is	be	AUX
ijtc-712	101	17	the	the	DET
ijtc-712	101	18	gross	gross	ADJ
ijtc-712	101	19	amount	amount	NOUN
ijtc-712	101	20	of	of	ADP
ijtc-712	101	21	such	such	ADJ
ijtc-712	101	22	income	income	NOUN
ijtc-712	101	23	.	.	PUNCT
ijtc-712	102	1	3	3	X
ijtc-712	102	2	.	.	X
ijtc-712	102	3	the	the	DET
ijtc-712	102	4	isolation	isolation	NOUN
ijtc-712	102	5	of	of	ADP
ijtc-712	102	6	specific	specific	ADJ
ijtc-712	102	7	income	income	NOUN
ijtc-712	102	8	liable	liable	ADJ
ijtc-712	102	9	to	to	ADP
ijtc-712	102	10	a	a	DET
ijtc-712	102	11	final	final	ADJ
ijtc-712	102	12	income	income	NOUN
ijtc-712	102	13	tax	tax	NOUN
ijtc-712	102	14	is	be	AUX
ijtc-712	102	15	much	much	ADV
ijtc-712	102	16	more	more	ADV
ijtc-712	102	17	emphasized	emphasize	VERB
ijtc-712	102	18	with	with	ADP
ijtc-712	102	19	the	the	DET
ijtc-712	102	20	prohibition	prohibition	NOUN
ijtc-712	102	21	of	of	ADP
ijtc-712	102	22	loss	loss	NOUN
ijtc-712	102	23	resulted	result	VERB
ijtc-712	102	24	from	from	ADP
ijtc-712	102	25	comprehensive	comprehensive	ADJ
ijtc-712	102	26	income	income	NOUN
ijtc-712	102	27	to	to	PART
ijtc-712	102	28	be	be	AUX
ijtc-712	102	29	compensated	compensate	VERB
ijtc-712	102	30	with	with	ADP
ijtc-712	102	31	the	the	DET
ijtc-712	102	32	specific	specific	ADJ
ijtc-712	102	33	income	income	NOUN
ijtc-712	102	34	.	.	PUNCT
ijtc-712	103	1	therefore	therefore	ADV
ijtc-712	103	2	,	,	PUNCT
ijtc-712	103	3	not	not	PART
ijtc-712	103	4	only	only	ADV
ijtc-712	103	5	disallowance	disallowance	NOUN
ijtc-712	103	6	of	of	ADP
ijtc-712	103	7	loss	loss	NOUN
ijtc-712	103	8	on	on	ADP
ijtc-712	103	9	the	the	DET
ijtc-712	103	10	same	same	ADJ
ijtc-712	103	11	specific	specific	ADJ
ijtc-712	103	12	income	income	NOUN
ijtc-712	103	13	or	or	CCONJ
ijtc-712	103	14	other	other	ADJ
ijtc-712	103	15	specific	specific	ADJ
ijtc-712	103	16	incomes	income	NOUN
ijtc-712	103	17	under	under	ADP
ijtc-712	103	18	final	final	ADJ
ijtc-712	103	19	income	income	NOUN
ijtc-712	103	20	tax	tax	NOUN
ijtc-712	103	21	regime	regime	NOUN
ijtc-712	103	22	,	,	PUNCT
ijtc-712	103	23	but	but	CCONJ
ijtc-712	103	24	also	also	ADV
ijtc-712	103	25	loss	loss	VERB
ijtc-712	103	26	from	from	ADP
ijtc-712	103	27	comprehensive	comprehensive	ADJ
ijtc-712	103	28	income	income	NOUN
ijtc-712	103	29	can	can	AUX
ijtc-712	103	30	not	not	PART
ijtc-712	103	31	be	be	AUX
ijtc-712	103	32	compensated	compensate	VERB
ijtc-712	103	33	with	with	ADP
ijtc-712	103	34	such	such	ADJ
ijtc-712	103	35	income	income	NOUN
ijtc-712	103	36	.	.	PUNCT
ijtc-712	104	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	104	2	repurchase	repurchase	NOUN
ijtc-712	104	3	agreement	agreement	NOUN
ijtc-712	104	4	:	:	PUNCT
ijtc-712	104	5	dual	dual	ADJ
ijtc-712	104	6	perspectives	perspective	NOUN
ijtc-712	104	7	in	in	ADP
ijtc-712	104	8	indonesian	indonesian	ADJ
ijtc-712	104	9	income	income	NOUN
ijtc-712	104	10	tax	tax	NOUN
ijtc-712	104	11	law	law	NOUN
ijtc-712	104	12	indradi	indradi	NOUN
ijtc-712	104	13	255	255	NUM
ijtc-712	104	14	|	|	ADV
ijtc-712	104	15	ilomata	ilomata	PROPN
ijtc-712	104	16	international	international	ADJ
ijtc-712	104	17	journal	journal	NOUN
ijtc-712	104	18	of	of	ADP
ijtc-712	104	19	tax	tax	PROPN
ijtc-712	104	20	&	&	CCONJ
ijtc-712	104	21	accounting	account	VERB
ijtc-712	104	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	104	23	most	most	ADJ
ijtc-712	104	24	of	of	ADP
ijtc-712	104	25	the	the	DET
ijtc-712	104	26	final	final	ADJ
ijtc-712	104	27	income	income	NOUN
ijtc-712	104	28	tax	tax	NOUN
ijtc-712	104	29	imposed	impose	VERB
ijtc-712	104	30	by	by	ADP
ijtc-712	104	31	withholding	withholding	NOUN
ijtc-712	104	32	mechanism	mechanism	NOUN
ijtc-712	104	33	,	,	PUNCT
ijtc-712	104	34	but	but	CCONJ
ijtc-712	104	35	withholding	withholding	NOUN
ijtc-712	104	36	income	income	NOUN
ijtc-712	104	37	tax	tax	NOUN
ijtc-712	104	38	in	in	ADP
ijtc-712	104	39	indonesian	indonesian	ADJ
ijtc-712	104	40	income	income	NOUN
ijtc-712	104	41	tax	tax	NOUN
ijtc-712	104	42	law	law	NOUN
ijtc-712	104	43	is	be	AUX
ijtc-712	104	44	not	not	PART
ijtc-712	104	45	always	always	ADV
ijtc-712	104	46	referred	refer	VERB
ijtc-712	104	47	to	to	ADP
ijtc-712	104	48	final	final	ADJ
ijtc-712	104	49	income	income	NOUN
ijtc-712	104	50	tax	tax	NOUN
ijtc-712	104	51	.	.	PUNCT
ijtc-712	105	1	furthermore	furthermore	ADV
ijtc-712	105	2	,	,	PUNCT
ijtc-712	105	3	article	article	NOUN
ijtc-712	105	4	19	19	NUM
ijtc-712	105	5	of	of	ADP
ijtc-712	105	6	government	government	NOUN
ijtc-712	105	7	regulation	regulation	NOUN
ijtc-712	105	8	no	no	NOUN
ijtc-712	105	9	.	.	NOUN
ijtc-712	105	10	94	94	NUM
ijtc-712	105	11	of	of	ADP
ijtc-712	105	12	2010	2010	NUM
ijtc-712	105	13	provides	provide	VERB
ijtc-712	105	14	that	that	DET
ijtc-712	105	15	final	final	ADJ
ijtc-712	105	16	income	income	NOUN
ijtc-712	105	17	tax	tax	NOUN
ijtc-712	105	18	regime	regime	NOUN
ijtc-712	105	19	is	be	AUX
ijtc-712	105	20	a	a	DET
ijtc-712	105	21	special	special	ADJ
ijtc-712	105	22	law	law	NOUN
ijtc-712	105	23	(	(	PUNCT
ijtc-712	105	24	lex	lex	PROPN
ijtc-712	105	25	specialis	specialis	PROPN
ijtc-712	105	26	)	)	PUNCT
ijtc-712	105	27	and	and	CCONJ
ijtc-712	105	28	comprehensive	comprehensive	ADJ
ijtc-712	105	29	income	income	NOUN
ijtc-712	105	30	tax	tax	NOUN
ijtc-712	105	31	regime	regime	NOUN
ijtc-712	105	32	is	be	AUX
ijtc-712	105	33	a	a	DET
ijtc-712	105	34	general	general	ADJ
ijtc-712	105	35	law	law	NOUN
ijtc-712	105	36	,	,	PUNCT
ijtc-712	105	37	thus	thus	ADV
ijtc-712	105	38	final	final	ADJ
ijtc-712	105	39	income	income	NOUN
ijtc-712	105	40	tax	tax	NOUN
ijtc-712	105	41	law	law	NOUN
ijtc-712	105	42	overrides	override	VERB
ijtc-712	105	43	comprehensive	comprehensive	ADJ
ijtc-712	105	44	income	income	NOUN
ijtc-712	105	45	tax	tax	NOUN
ijtc-712	105	46	law	law	NOUN
ijtc-712	105	47	based	base	VERB
ijtc-712	105	48	on	on	ADP
ijtc-712	105	49	“	"	PUNCT
ijtc-712	105	50	lex	lex	PROPN
ijtc-712	105	51	specialis	specialis	PROPN
ijtc-712	105	52	derogat	derogat	VERB
ijtc-712	105	53	legi	legi	PROPN
ijtc-712	105	54	generali	generali	PROPN
ijtc-712	105	55	”	"	PUNCT
ijtc-712	105	56	doctrine	doctrine	NOUN
ijtc-712	105	57	(	(	PUNCT
ijtc-712	105	58	government	government	NOUN
ijtc-712	105	59	regulation	regulation	NOUN
ijtc-712	105	60	of	of	ADP
ijtc-712	105	61	the	the	DET
ijtc-712	105	62	republic	republic	NOUN
ijtc-712	105	63	of	of	ADP
ijtc-712	105	64	indonesia	indonesia	PROPN
ijtc-712	105	65	,	,	PUNCT
ijtc-712	105	66	2010	2010	NUM
ijtc-712	105	67	)	)	PUNCT
ijtc-712	105	68	.	.	PUNCT
ijtc-712	106	1	however	however	ADV
ijtc-712	106	2	,	,	PUNCT
ijtc-712	106	3	this	this	DET
ijtc-712	106	4	doctrine	doctrine	NOUN
ijtc-712	106	5	adds	add	VERB
ijtc-712	106	6	more	more	ADJ
ijtc-712	106	7	complexities	complexity	NOUN
ijtc-712	106	8	on	on	ADP
ijtc-712	106	9	a	a	DET
ijtc-712	106	10	tax	tax	NOUN
ijtc-712	106	11	matter	matter	NOUN
ijtc-712	106	12	of	of	ADP
ijtc-712	106	13	repurchase	repurchase	NOUN
ijtc-712	106	14	agreement	agreement	NOUN
ijtc-712	106	15	.	.	PUNCT
ijtc-712	107	1	the	the	DET
ijtc-712	107	2	application	application	NOUN
ijtc-712	107	3	of	of	ADP
ijtc-712	107	4	hybrid	hybrid	ADJ
ijtc-712	107	5	income	income	NOUN
ijtc-712	107	6	tax	tax	NOUN
ijtc-712	107	7	system	system	NOUN
ijtc-712	107	8	in	in	ADP
ijtc-712	107	9	indonesia	indonesia	PROPN
ijtc-712	107	10	is	be	AUX
ijtc-712	107	11	the	the	DET
ijtc-712	107	12	central	central	ADJ
ijtc-712	107	13	issue	issue	NOUN
ijtc-712	107	14	in	in	ADP
ijtc-712	107	15	this	this	DET
ijtc-712	107	16	article	article	NOUN
ijtc-712	107	17	,	,	PUNCT
ijtc-712	107	18	resulting	result	VERB
ijtc-712	107	19	on	on	ADP
ijtc-712	107	20	dualism	dualism	NOUN
ijtc-712	107	21	of	of	ADP
ijtc-712	107	22	tax	tax	NOUN
ijtc-712	107	23	perspectives	perspective	NOUN
ijtc-712	107	24	of	of	ADP
ijtc-712	107	25	a	a	DET
ijtc-712	107	26	repo	repo	NOUN
ijtc-712	107	27	transaction	transaction	NOUN
ijtc-712	107	28	,	,	PUNCT
ijtc-712	107	29	although	although	SCONJ
ijtc-712	107	30	as	as	SCONJ
ijtc-712	107	31	lex	lex	PROPN
ijtc-712	107	32	specialis	specialis	PROPN
ijtc-712	107	33	,	,	PUNCT
ijtc-712	107	34	the	the	DET
ijtc-712	107	35	final	final	ADJ
ijtc-712	107	36	income	income	NOUN
ijtc-712	107	37	tax	tax	NOUN
ijtc-712	107	38	regime	regime	NOUN
ijtc-712	107	39	should	should	AUX
ijtc-712	107	40	be	be	AUX
ijtc-712	107	41	prioritised	prioritise	VERB
ijtc-712	107	42	.	.	PUNCT
ijtc-712	108	1	3	3	X
ijtc-712	108	2	.	.	X
ijtc-712	108	3	repo	repo	ADP
ijtc-712	108	4	transaction	transaction	NOUN
ijtc-712	108	5	from	from	ADP
ijtc-712	108	6	tax	tax	NOUN
ijtc-712	108	7	legal	legal	ADJ
ijtc-712	108	8	perspective	perspective	NOUN
ijtc-712	108	9	this	this	DET
ijtc-712	108	10	perspective	perspective	NOUN
ijtc-712	108	11	is	be	AUX
ijtc-712	108	12	based	base	VERB
ijtc-712	108	13	on	on	ADP
ijtc-712	108	14	the	the	DET
ijtc-712	108	15	implementation	implementation	NOUN
ijtc-712	108	16	and	and	CCONJ
ijtc-712	108	17	interpretation	interpretation	NOUN
ijtc-712	108	18	of	of	ADP
ijtc-712	108	19	schedular	schedular	ADJ
ijtc-712	108	20	income	income	NOUN
ijtc-712	108	21	tax	tax	NOUN
ijtc-712	108	22	system	system	NOUN
ijtc-712	108	23	in	in	ADP
ijtc-712	108	24	which	which	PRON
ijtc-712	108	25	prevailing	prevail	VERB
ijtc-712	108	26	law	law	NOUN
ijtc-712	108	27	applied	apply	VERB
ijtc-712	108	28	to	to	ADP
ijtc-712	108	29	some	some	DET
ijtc-712	108	30	specific	specific	ADJ
ijtc-712	108	31	incomes	income	NOUN
ijtc-712	108	32	.	.	PUNCT
ijtc-712	109	1	according	accord	VERB
ijtc-712	109	2	to	to	ADP
ijtc-712	109	3	this	this	DET
ijtc-712	109	4	perspective	perspective	NOUN
ijtc-712	109	5	,	,	PUNCT
ijtc-712	109	6	repo	repo	NOUN
ijtc-712	109	7	is	be	AUX
ijtc-712	109	8	regarded	regard	VERB
ijtc-712	109	9	merely	merely	ADV
ijtc-712	109	10	from	from	ADP
ijtc-712	109	11	indonesian	indonesian	ADJ
ijtc-712	109	12	tax	tax	NOUN
ijtc-712	109	13	legal	legal	ADJ
ijtc-712	109	14	point	point	NOUN
ijtc-712	109	15	-	-	PUNCT
ijtc-712	109	16	of	of	ADP
ijtc-712	109	17	-	-	PUNCT
ijtc-712	109	18	view	view	NOUN
ijtc-712	109	19	which	which	PRON
ijtc-712	109	20	suggests	suggest	VERB
ijtc-712	109	21	that	that	SCONJ
ijtc-712	109	22	the	the	DET
ijtc-712	109	23	sale	sale	NOUN
ijtc-712	109	24	and	and	CCONJ
ijtc-712	109	25	the	the	DET
ijtc-712	109	26	buyback	buyback	NOUN
ijtc-712	109	27	or	or	CCONJ
ijtc-712	109	28	repurchase	repurchase	VERB
ijtc-712	109	29	treated	treat	VERB
ijtc-712	109	30	as	as	SCONJ
ijtc-712	109	31	if	if	SCONJ
ijtc-712	109	32	they	they	PRON
ijtc-712	109	33	are	be	AUX
ijtc-712	109	34	two	two	NUM
ijtc-712	109	35	independent	independent	ADJ
ijtc-712	109	36	transactions	transaction	NOUN
ijtc-712	109	37	.	.	PUNCT
ijtc-712	110	1	this	this	DET
ijtc-712	110	2	perspective	perspective	NOUN
ijtc-712	110	3	suggests	suggest	VERB
ijtc-712	110	4	that	that	SCONJ
ijtc-712	110	5	the	the	DET
ijtc-712	110	6	repurchase	repurchase	NOUN
ijtc-712	110	7	event	event	NOUN
ijtc-712	110	8	treated	treat	VERB
ijtc-712	110	9	as	as	SCONJ
ijtc-712	110	10	if	if	SCONJ
ijtc-712	110	11	there	there	PRON
ijtc-712	110	12	is	be	VERB
ijtc-712	110	13	no	no	DET
ijtc-712	110	14	relation	relation	NOUN
ijtc-712	110	15	with	with	ADP
ijtc-712	110	16	the	the	DET
ijtc-712	110	17	sale	sale	NOUN
ijtc-712	110	18	event	event	NOUN
ijtc-712	110	19	of	of	ADP
ijtc-712	110	20	the	the	DET
ijtc-712	110	21	securities	security	NOUN
ijtc-712	110	22	.	.	PUNCT
ijtc-712	111	1	thus	thus	ADV
ijtc-712	111	2	,	,	PUNCT
ijtc-712	111	3	the	the	DET
ijtc-712	111	4	two	two	NUM
ijtc-712	111	5	transactions	transaction	NOUN
ijtc-712	111	6	are	be	AUX
ijtc-712	111	7	considered	consider	VERB
ijtc-712	111	8	as	as	ADP
ijtc-712	111	9	an	an	DET
ijtc-712	111	10	outright	outright	ADJ
ijtc-712	111	11	sale	sale	NOUN
ijtc-712	111	12	and	and	CCONJ
ijtc-712	111	13	buyback	buyback	NOUN
ijtc-712	111	14	of	of	ADP
ijtc-712	111	15	the	the	DET
ijtc-712	111	16	securities	security	NOUN
ijtc-712	111	17	.	.	PUNCT
ijtc-712	112	1	there	there	PRON
ijtc-712	112	2	is	be	VERB
ijtc-712	112	3	no	no	DET
ijtc-712	112	4	different	different	ADJ
ijtc-712	112	5	of	of	ADP
ijtc-712	112	6	tax	tax	NOUN
ijtc-712	112	7	treatment	treatment	NOUN
ijtc-712	112	8	between	between	ADP
ijtc-712	112	9	sell	sell	NOUN
ijtc-712	112	10	-	-	PUNCT
ijtc-712	112	11	buyback	buyback	NOUN
ijtc-712	112	12	repo	repo	NOUN
ijtc-712	112	13	and	and	CCONJ
ijtc-712	112	14	classic	classic	ADJ
ijtc-712	112	15	repo	repo	NOUN
ijtc-712	112	16	.	.	PUNCT
ijtc-712	113	1	3.1	3.1	NUM
ijtc-712	113	2	.	.	PUNCT
ijtc-712	114	1	bond	bond	NOUN
ijtc-712	114	2	case	case	NOUN
ijtc-712	114	3	based	base	VERB
ijtc-712	114	4	on	on	ADP
ijtc-712	114	5	indonesian	indonesian	ADJ
ijtc-712	114	6	income	income	NOUN
ijtc-712	114	7	tax	tax	NOUN
ijtc-712	114	8	law	law	NOUN
ijtc-712	114	9	,	,	PUNCT
ijtc-712	114	10	the	the	DET
ijtc-712	114	11	initial	initial	ADJ
ijtc-712	114	12	and	and	CCONJ
ijtc-712	114	13	variation	variation	NOUN
ijtc-712	114	14	margin	margin	NOUN
ijtc-712	114	15	of	of	ADP
ijtc-712	114	16	a	a	DET
ijtc-712	114	17	repo	repo	NOUN
ijtc-712	114	18	transaction	transaction	NOUN
ijtc-712	114	19	with	with	ADP
ijtc-712	114	20	collateral	collateral	NOUN
ijtc-712	114	21	in	in	ADP
ijtc-712	114	22	form	form	NOUN
ijtc-712	114	23	of	of	ADP
ijtc-712	114	24	bonds	bond	NOUN
ijtc-712	114	25	is	be	AUX
ijtc-712	114	26	called	call	VERB
ijtc-712	114	27	discount	discount	NOUN
ijtc-712	114	28	.	.	PUNCT
ijtc-712	115	1	discount	discount	NOUN
ijtc-712	115	2	in	in	ADP
ijtc-712	115	3	a	a	DET
ijtc-712	115	4	sale	sale	NOUN
ijtc-712	115	5	of	of	ADP
ijtc-712	115	6	bonds	bond	NOUN
ijtc-712	115	7	is	be	AUX
ijtc-712	115	8	classified	classify	VERB
ijtc-712	115	9	as	as	ADP
ijtc-712	115	10	specific	specific	ADJ
ijtc-712	115	11	income	income	NOUN
ijtc-712	115	12	liable	liable	ADJ
ijtc-712	115	13	to	to	ADP
ijtc-712	115	14	final	final	ADJ
ijtc-712	115	15	income	income	NOUN
ijtc-712	115	16	tax	tax	NOUN
ijtc-712	115	17	,	,	PUNCT
ijtc-712	115	18	therefore	therefore	ADV
ijtc-712	115	19	it	it	PRON
ijtc-712	115	20	is	be	AUX
ijtc-712	115	21	taxed	tax	VERB
ijtc-712	115	22	under	under	ADP
ijtc-712	115	23	schedular	schedular	ADJ
ijtc-712	115	24	income	income	NOUN
ijtc-712	115	25	tax	tax	NOUN
ijtc-712	115	26	system	system	NOUN
ijtc-712	115	27	and	and	CCONJ
ijtc-712	115	28	should	should	AUX
ijtc-712	115	29	be	be	AUX
ijtc-712	115	30	calculated	calculate	VERB
ijtc-712	115	31	individually	individually	ADV
ijtc-712	115	32	.	.	PUNCT
ijtc-712	116	1	government	government	NOUN
ijtc-712	116	2	regulation	regulation	NOUN
ijtc-712	116	3	no	no	NOUN
ijtc-712	116	4	.	.	NOUN
ijtc-712	116	5	91	91	NUM
ijtc-712	116	6	year	year	NOUN
ijtc-712	116	7	2021	2021	NUM
ijtc-712	116	8	concerning	concern	VERB
ijtc-712	116	9	income	income	NOUN
ijtc-712	116	10	tax	tax	NOUN
ijtc-712	116	11	on	on	ADP
ijtc-712	116	12	income	income	NOUN
ijtc-712	116	13	in	in	ADP
ijtc-712	116	14	form	form	NOUN
ijtc-712	116	15	of	of	ADP
ijtc-712	116	16	bond	bond	NOUN
ijtc-712	116	17	interest	interest	NOUN
ijtc-712	116	18	which	which	PRON
ijtc-712	116	19	is	be	AUX
ijtc-712	116	20	received	receive	VERB
ijtc-712	116	21	or	or	CCONJ
ijtc-712	116	22	accrued	accrue	VERB
ijtc-712	116	23	by	by	ADP
ijtc-712	116	24	resident	resident	ADJ
ijtc-712	116	25	taxpayer	taxpayer	NOUN
ijtc-712	116	26	and	and	CCONJ
ijtc-712	116	27	permanent	permanent	ADJ
ijtc-712	116	28	establishment	establishment	NOUN
ijtc-712	116	29	provides	provide	VERB
ijtc-712	116	30	that	that	SCONJ
ijtc-712	116	31	any	any	DET
ijtc-712	116	32	discount	discount	NOUN
ijtc-712	116	33	from	from	ADP
ijtc-712	116	34	sale	sale	NOUN
ijtc-712	116	35	price	price	NOUN
ijtc-712	116	36	or	or	CCONJ
ijtc-712	116	37	face	face	VERB
ijtc-712	116	38	value/	value/	NUM
ijtc-712	116	39	par	par	NOUN
ijtc-712	116	40	value	value	NOUN
ijtc-712	116	41	of	of	ADP
ijtc-712	116	42	bonds	bond	NOUN
ijtc-712	116	43	is	be	AUX
ijtc-712	116	44	subject	subject	ADJ
ijtc-712	116	45	to	to	ADP
ijtc-712	116	46	final	final	ADJ
ijtc-712	116	47	income	income	NOUN
ijtc-712	116	48	tax	tax	NOUN
ijtc-712	116	49	.	.	PUNCT
ijtc-712	117	1	the	the	DET
ijtc-712	117	2	definition	definition	NOUN
ijtc-712	117	3	of	of	ADP
ijtc-712	117	4	bond	bond	NOUN
ijtc-712	117	5	interest	interest	NOUN
ijtc-712	117	6	in	in	ADP
ijtc-712	117	7	that	that	DET
ijtc-712	117	8	regulation	regulation	NOUN
ijtc-712	117	9	is	be	AUX
ijtc-712	117	10	extended	extend	VERB
ijtc-712	117	11	including	include	VERB
ijtc-712	117	12	premium	premium	NOUN
ijtc-712	117	13	and	and	CCONJ
ijtc-712	117	14	discount	discount	NOUN
ijtc-712	117	15	of	of	ADP
ijtc-712	117	16	bond	bond	NOUN
ijtc-712	117	17	.	.	PUNCT
ijtc-712	118	1	the	the	DET
ijtc-712	118	2	final	final	ADJ
ijtc-712	118	3	income	income	NOUN
ijtc-712	118	4	tax	tax	NOUN
ijtc-712	118	5	rate	rate	NOUN
ijtc-712	118	6	of	of	ADP
ijtc-712	118	7	such	such	ADJ
ijtc-712	118	8	income	income	NOUN
ijtc-712	118	9	is	be	AUX
ijtc-712	118	10	10	10	NUM
ijtc-712	118	11	%	%	NOUN
ijtc-712	118	12	from	from	ADP
ijtc-712	118	13	the	the	DET
ijtc-712	118	14	gross	gross	ADJ
ijtc-712	118	15	amount	amount	NOUN
ijtc-712	118	16	.	.	PUNCT
ijtc-712	119	1	however	however	ADV
ijtc-712	119	2	,	,	PUNCT
ijtc-712	119	3	if	if	SCONJ
ijtc-712	119	4	there	there	PRON
ijtc-712	119	5	is	be	VERB
ijtc-712	119	6	loss	loss	NOUN
ijtc-712	119	7	from	from	ADP
ijtc-712	119	8	sale	sale	NOUN
ijtc-712	119	9	of	of	ADP
ijtc-712	119	10	coupon	coupon	NOUN
ijtc-712	119	11	bonds	bond	NOUN
ijtc-712	119	12	,	,	PUNCT
ijtc-712	119	13	the	the	DET
ijtc-712	119	14	loss	loss	NOUN
ijtc-712	119	15	can	can	AUX
ijtc-712	119	16	be	be	AUX
ijtc-712	119	17	deducted	deduct	VERB
ijtc-712	119	18	from	from	ADP
ijtc-712	119	19	the	the	DET
ijtc-712	119	20	gross	gross	ADJ
ijtc-712	119	21	amount	amount	NOUN
ijtc-712	119	22	of	of	ADP
ijtc-712	119	23	bond	bond	NOUN
ijtc-712	119	24	interest	interest	NOUN
ijtc-712	119	25	in	in	ADP
ijtc-712	119	26	the	the	DET
ijtc-712	119	27	current	current	ADJ
ijtc-712	119	28	year	year	NOUN
ijtc-712	119	29	(	(	PUNCT
ijtc-712	119	30	government	government	NOUN
ijtc-712	119	31	regulation	regulation	NOUN
ijtc-712	119	32	of	of	ADP
ijtc-712	119	33	the	the	DET
ijtc-712	119	34	republic	republic	NOUN
ijtc-712	119	35	of	of	ADP
ijtc-712	119	36	indonesia	indonesia	PROPN
ijtc-712	119	37	,	,	PUNCT
ijtc-712	119	38	2021	2021	NUM
ijtc-712	119	39	)	)	PUNCT
ijtc-712	119	40	.	.	PUNCT
ijtc-712	120	1	there	there	PRON
ijtc-712	120	2	are	be	VERB
ijtc-712	120	3	two	two	NUM
ijtc-712	120	4	types	type	NOUN
ijtc-712	120	5	of	of	ADP
ijtc-712	120	6	resident	resident	ADJ
ijtc-712	120	7	taxpayer	taxpayer	NOUN
ijtc-712	120	8	and	and	CCONJ
ijtc-712	120	9	permanent	permanent	ADJ
ijtc-712	120	10	establishment	establishment	NOUN
ijtc-712	120	11	,	,	PUNCT
ijtc-712	120	12	pension	pension	NOUN
ijtc-712	120	13	fund	fund	NOUN
ijtc-712	120	14	and	and	CCONJ
ijtc-712	120	15	bank	bank	NOUN
ijtc-712	120	16	,	,	PUNCT
ijtc-712	120	17	that	that	PRON
ijtc-712	120	18	are	be	AUX
ijtc-712	120	19	excluded	exclude	VERB
ijtc-712	120	20	from	from	ADP
ijtc-712	120	21	the	the	DET
ijtc-712	120	22	imposition	imposition	NOUN
ijtc-712	120	23	of	of	ADP
ijtc-712	120	24	final	final	ADJ
ijtc-712	120	25	income	income	NOUN
ijtc-712	120	26	tax	tax	NOUN
ijtc-712	120	27	.	.	PUNCT
ijtc-712	121	1	for	for	ADP
ijtc-712	121	2	those	those	DET
ijtc-712	121	3	two	two	NUM
ijtc-712	121	4	taxpayers	taxpayer	NOUN
ijtc-712	121	5	,	,	PUNCT
ijtc-712	121	6	income	income	NOUN
ijtc-712	121	7	in	in	ADP
ijtc-712	121	8	form	form	NOUN
ijtc-712	121	9	of	of	ADP
ijtc-712	121	10	bond	bond	NOUN
ijtc-712	121	11	interest	interest	NOUN
ijtc-712	121	12	is	be	AUX
ijtc-712	121	13	liable	liable	ADJ
ijtc-712	121	14	under	under	ADP
ijtc-712	121	15	general	general	ADJ
ijtc-712	121	16	law	law	NOUN
ijtc-712	121	17	.	.	PUNCT
ijtc-712	122	1	meanwhile	meanwhile	ADV
ijtc-712	122	2	,	,	PUNCT
ijtc-712	122	3	foreign	foreign	ADJ
ijtc-712	122	4	/	/	SYM
ijtc-712	122	5	non	non	ADJ
ijtc-712	122	6	-	-	ADJ
ijtc-712	122	7	resident	resident	ADJ
ijtc-712	122	8	taxpayer	taxpayer	NOUN
ijtc-712	122	9	is	be	AUX
ijtc-712	122	10	taxed	tax	VERB
ijtc-712	122	11	at	at	ADP
ijtc-712	122	12	20	20	NUM
ijtc-712	122	13	%	%	NOUN
ijtc-712	122	14	of	of	ADP
ijtc-712	122	15	the	the	DET
ijtc-712	122	16	taxable	taxable	ADJ
ijtc-712	122	17	income	income	NOUN
ijtc-712	122	18	or	or	CCONJ
ijtc-712	122	19	according	accord	VERB
ijtc-712	122	20	to	to	ADP
ijtc-712	122	21	the	the	DET
ijtc-712	122	22	tax	tax	NOUN
ijtc-712	122	23	treaty	treaty	NOUN
ijtc-712	122	24	between	between	ADP
ijtc-712	122	25	indonesia	indonesia	PROPN
ijtc-712	122	26	and	and	CCONJ
ijtc-712	122	27	the	the	DET
ijtc-712	122	28	resident	resident	ADJ
ijtc-712	122	29	country	country	NOUN
ijtc-712	122	30	.	.	PUNCT
ijtc-712	123	1	the	the	DET
ijtc-712	123	2	confounding	confounding	NOUN
ijtc-712	123	3	of	of	ADP
ijtc-712	123	4	tax	tax	NOUN
ijtc-712	123	5	treatment	treatment	NOUN
ijtc-712	123	6	under	under	ADP
ijtc-712	123	7	schedular	schedular	ADJ
ijtc-712	123	8	income	income	NOUN
ijtc-712	123	9	tax	tax	NOUN
ijtc-712	123	10	system	system	NOUN
ijtc-712	123	11	is	be	AUX
ijtc-712	123	12	the	the	DET
ijtc-712	123	13	existence	existence	NOUN
ijtc-712	123	14	or	or	CCONJ
ijtc-712	123	15	realisation	realisation	NOUN
ijtc-712	123	16	of	of	ADP
ijtc-712	123	17	the	the	DET
ijtc-712	123	18	income	income	NOUN
ijtc-712	123	19	being	be	AUX
ijtc-712	123	20	taxed	tax	VERB
ijtc-712	123	21	.	.	PUNCT
ijtc-712	124	1	in	in	ADP
ijtc-712	124	2	general	general	ADJ
ijtc-712	124	3	,	,	PUNCT
ijtc-712	124	4	according	accord	VERB
ijtc-712	124	5	to	to	ADP
ijtc-712	124	6	the	the	DET
ijtc-712	124	7	definition	definition	NOUN
ijtc-712	124	8	of	of	ADP
ijtc-712	124	9	income	income	NOUN
ijtc-712	124	10	as	as	SCONJ
ijtc-712	124	11	provided	provide	VERB
ijtc-712	124	12	in	in	ADP
ijtc-712	124	13	article	article	NOUN
ijtc-712	124	14	4	4	NUM
ijtc-712	124	15	section	section	NOUN
ijtc-712	124	16	(	(	PUNCT
ijtc-712	124	17	1	1	NUM
ijtc-712	124	18	)	)	PUNCT
ijtc-712	124	19	of	of	ADP
ijtc-712	124	20	indonesian	indonesian	ADJ
ijtc-712	124	21	income	income	NOUN
ijtc-712	124	22	tax	tax	NOUN
ijtc-712	124	23	law	law	NOUN
ijtc-712	124	24	,	,	PUNCT
ijtc-712	124	25	any	any	DET
ijtc-712	124	26	income	income	NOUN
ijtc-712	124	27	is	be	AUX
ijtc-712	124	28	realised	realise	VERB
ijtc-712	124	29	when	when	SCONJ
ijtc-712	124	30	it	it	PRON
ijtc-712	124	31	exists	exist	VERB
ijtc-712	124	32	to	to	PART
ijtc-712	124	33	be	be	AUX
ijtc-712	124	34	utilised	utilise	VERB
ijtc-712	124	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	124	36	repurchase	repurchase	NOUN
ijtc-712	124	37	agreement	agreement	NOUN
ijtc-712	124	38	:	:	PUNCT
ijtc-712	124	39	dual	dual	ADJ
ijtc-712	124	40	perspectives	perspective	NOUN
ijtc-712	124	41	in	in	ADP
ijtc-712	124	42	indonesian	indonesian	ADJ
ijtc-712	124	43	income	income	NOUN
ijtc-712	124	44	tax	tax	NOUN
ijtc-712	124	45	law	law	NOUN
ijtc-712	124	46	indradi	indradi	NOUN
ijtc-712	124	47	256	256	NUM
ijtc-712	124	48	|	|	ADV
ijtc-712	124	49	ilomata	ilomata	PROPN
ijtc-712	124	50	international	international	ADJ
ijtc-712	124	51	journal	journal	NOUN
ijtc-712	124	52	of	of	ADP
ijtc-712	124	53	tax	tax	PROPN
ijtc-712	124	54	&	&	CCONJ
ijtc-712	124	55	accounting	accounting	NOUN
ijtc-712	124	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	124	57	for	for	ADP
ijtc-712	124	58	acquiring	acquire	VERB
ijtc-712	124	59	assets	asset	NOUN
ijtc-712	124	60	or	or	CCONJ
ijtc-712	124	61	consumption	consumption	NOUN
ijtc-712	124	62	.	.	PUNCT
ijtc-712	125	1	in	in	ADP
ijtc-712	125	2	the	the	DET
ijtc-712	125	3	case	case	NOUN
ijtc-712	125	4	of	of	ADP
ijtc-712	125	5	bonds	bond	NOUN
ijtc-712	125	6	’	'	PUNCT
ijtc-712	125	7	repo	repo	NOUN
ijtc-712	125	8	,	,	PUNCT
ijtc-712	125	9	the	the	DET
ijtc-712	125	10	discount	discount	NOUN
ijtc-712	125	11	is	be	AUX
ijtc-712	125	12	not	not	PART
ijtc-712	125	13	going	go	VERB
ijtc-712	125	14	to	to	PART
ijtc-712	125	15	be	be	AUX
ijtc-712	125	16	realised	realise	VERB
ijtc-712	125	17	until	until	SCONJ
ijtc-712	125	18	two	two	NUM
ijtc-712	125	19	events	event	NOUN
ijtc-712	125	20	have	have	AUX
ijtc-712	125	21	already	already	ADV
ijtc-712	125	22	occurred	occur	VERB
ijtc-712	125	23	,	,	PUNCT
ijtc-712	125	24	either	either	CCONJ
ijtc-712	125	25	there	there	PRON
ijtc-712	125	26	will	will	AUX
ijtc-712	125	27	be	be	AUX
ijtc-712	125	28	termination	termination	NOUN
ijtc-712	125	29	of	of	ADP
ijtc-712	125	30	repo	repo	NOUN
ijtc-712	125	31	contract	contract	NOUN
ijtc-712	125	32	(	(	PUNCT
ijtc-712	125	33	repurchase	repurchase	NOUN
ijtc-712	125	34	event	event	NOUN
ijtc-712	125	35	)	)	PUNCT
ijtc-712	125	36	or	or	CCONJ
ijtc-712	125	37	any	any	DET
ijtc-712	125	38	default	default	NOUN
ijtc-712	125	39	by	by	ADP
ijtc-712	125	40	the	the	DET
ijtc-712	125	41	seller	seller	NOUN
ijtc-712	125	42	or	or	CCONJ
ijtc-712	125	43	debtor	debtor	NOUN
ijtc-712	125	44	.	.	PUNCT
ijtc-712	126	1	in	in	ADP
ijtc-712	126	2	the	the	DET
ijtc-712	126	3	repurchase	repurchase	NOUN
ijtc-712	126	4	event	event	NOUN
ijtc-712	126	5	,	,	PUNCT
ijtc-712	126	6	substantially	substantially	ADV
ijtc-712	126	7	,	,	PUNCT
ijtc-712	126	8	the	the	DET
ijtc-712	126	9	discount	discount	NOUN
ijtc-712	126	10	transformed	transform	VERB
ijtc-712	126	11	into	into	ADP
ijtc-712	126	12	repo	repo	NOUN
ijtc-712	126	13	interest	interest	NOUN
ijtc-712	126	14	,	,	PUNCT
ijtc-712	126	15	because	because	SCONJ
ijtc-712	126	16	the	the	DET
ijtc-712	126	17	discount	discount	NOUN
ijtc-712	126	18	is	be	AUX
ijtc-712	126	19	included	include	VERB
ijtc-712	126	20	in	in	ADP
ijtc-712	126	21	the	the	DET
ijtc-712	126	22	repurchase	repurchase	NOUN
ijtc-712	126	23	price	price	NOUN
ijtc-712	126	24	of	of	ADP
ijtc-712	126	25	the	the	DET
ijtc-712	126	26	bond	bond	NOUN
ijtc-712	126	27	.	.	PUNCT
ijtc-712	127	1	meanwhile	meanwhile	ADV
ijtc-712	127	2	,	,	PUNCT
ijtc-712	127	3	in	in	ADP
ijtc-712	127	4	the	the	DET
ijtc-712	127	5	default	default	NOUN
ijtc-712	127	6	event	event	NOUN
ijtc-712	127	7	,	,	PUNCT
ijtc-712	127	8	when	when	SCONJ
ijtc-712	127	9	the	the	DET
ijtc-712	127	10	seller	seller	NOUN
ijtc-712	127	11	fails	fail	VERB
ijtc-712	127	12	to	to	PART
ijtc-712	127	13	buyback	buyback	VERB
ijtc-712	127	14	the	the	DET
ijtc-712	127	15	bonds	bond	NOUN
ijtc-712	127	16	,	,	PUNCT
ijtc-712	127	17	the	the	DET
ijtc-712	127	18	discount	discount	NOUN
ijtc-712	127	19	can	can	AUX
ijtc-712	127	20	be	be	AUX
ijtc-712	127	21	realised	realise	VERB
ijtc-712	127	22	if	if	SCONJ
ijtc-712	127	23	the	the	DET
ijtc-712	127	24	buyer	buyer	NOUN
ijtc-712	127	25	sells	sell	VERB
ijtc-712	127	26	the	the	DET
ijtc-712	127	27	bonds	bond	NOUN
ijtc-712	127	28	to	to	ADP
ijtc-712	127	29	other	other	ADJ
ijtc-712	127	30	party	party	NOUN
ijtc-712	127	31	above	above	ADP
ijtc-712	127	32	the	the	DET
ijtc-712	127	33	initial	initial	ADJ
ijtc-712	127	34	purchase	purchase	NOUN
ijtc-712	127	35	.	.	PUNCT
ijtc-712	128	1	however	however	ADV
ijtc-712	128	2	,	,	PUNCT
ijtc-712	128	3	based	base	VERB
ijtc-712	128	4	on	on	ADP
ijtc-712	128	5	the	the	DET
ijtc-712	128	6	government	government	NOUN
ijtc-712	128	7	regulation	regulation	NOUN
ijtc-712	128	8	concerning	concern	VERB
ijtc-712	128	9	bond	bond	NOUN
ijtc-712	128	10	interest	interest	NOUN
ijtc-712	128	11	,	,	PUNCT
ijtc-712	128	12	both	both	CCONJ
ijtc-712	128	13	the	the	DET
ijtc-712	128	14	realised	realise	VERB
ijtc-712	128	15	gain	gain	NOUN
ijtc-712	128	16	which	which	PRON
ijtc-712	128	17	is	be	AUX
ijtc-712	128	18	the	the	DET
ijtc-712	128	19	repo	repo	NOUN
ijtc-712	128	20	interest	interest	NOUN
ijtc-712	128	21	and	and	CCONJ
ijtc-712	128	22	the	the	DET
ijtc-712	128	23	unrealised	unrealised	ADJ
ijtc-712	128	24	gain	gain	NOUN
ijtc-712	128	25	which	which	PRON
ijtc-712	128	26	is	be	AUX
ijtc-712	128	27	the	the	DET
ijtc-712	128	28	margin	margin	NOUN
ijtc-712	128	29	or	or	CCONJ
ijtc-712	128	30	the	the	DET
ijtc-712	128	31	discount	discount	NOUN
ijtc-712	128	32	are	be	AUX
ijtc-712	128	33	liable	liable	ADJ
ijtc-712	128	34	to	to	ADP
ijtc-712	128	35	final	final	ADJ
ijtc-712	128	36	income	income	NOUN
ijtc-712	128	37	tax	tax	NOUN
ijtc-712	128	38	.	.	PUNCT
ijtc-712	129	1	for	for	ADP
ijtc-712	129	2	illustration	illustration	NOUN
ijtc-712	129	3	,	,	PUNCT
ijtc-712	129	4	if	if	SCONJ
ijtc-712	129	5	there	there	PRON
ijtc-712	129	6	are	be	VERB
ijtc-712	129	7	zero	zero	NUM
ijtc-712	129	8	-	-	PUNCT
ijtc-712	129	9	coupon	coupon	NOUN
ijtc-712	129	10	bonds	bond	NOUN
ijtc-712	129	11	with	with	ADP
ijtc-712	129	12	face	face	NOUN
ijtc-712	129	13	value	value	NOUN
ijtc-712	129	14	of	of	ADP
ijtc-712	129	15	us$500,000.00	us$500,000.00	PROPN
ijtc-712	129	16	bought	buy	VERB
ijtc-712	129	17	for	for	ADP
ijtc-712	129	18	us$499,000.00	us$499,000.00	NOUN
ijtc-712	129	19	in	in	ADP
ijtc-712	129	20	a	a	DET
ijtc-712	129	21	repo	repo	NOUN
ijtc-712	129	22	contract	contract	NOUN
ijtc-712	129	23	,	,	PUNCT
ijtc-712	129	24	the	the	DET
ijtc-712	129	25	buyer	buyer	NOUN
ijtc-712	129	26	derived	derive	VERB
ijtc-712	129	27	discount	discount	NOUN
ijtc-712	129	28	worth	worth	ADJ
ijtc-712	129	29	us$1,000.00	us$1,000.00	NOUN
ijtc-712	129	30	.	.	PUNCT
ijtc-712	130	1	even	even	ADV
ijtc-712	130	2	though	though	SCONJ
ijtc-712	130	3	this	this	DET
ijtc-712	130	4	discount	discount	NOUN
ijtc-712	130	5	is	be	AUX
ijtc-712	130	6	not	not	PART
ijtc-712	130	7	realised	realise	VERB
ijtc-712	130	8	until	until	ADP
ijtc-712	130	9	the	the	DET
ijtc-712	130	10	termination	termination	NOUN
ijtc-712	130	11	of	of	ADP
ijtc-712	130	12	repo	repo	NOUN
ijtc-712	130	13	contract	contract	NOUN
ijtc-712	130	14	or	or	CCONJ
ijtc-712	130	15	default	default	NOUN
ijtc-712	130	16	event	event	NOUN
ijtc-712	130	17	,	,	PUNCT
ijtc-712	130	18	this	this	DET
ijtc-712	130	19	unrealised	unrealised	ADJ
ijtc-712	130	20	gain	gain	NOUN
ijtc-712	130	21	is	be	AUX
ijtc-712	130	22	still	still	ADV
ijtc-712	130	23	subject	subject	ADJ
ijtc-712	130	24	of	of	ADP
ijtc-712	130	25	final	final	ADJ
ijtc-712	130	26	income	income	NOUN
ijtc-712	130	27	tax	tax	NOUN
ijtc-712	130	28	.	.	PUNCT
ijtc-712	131	1	if	if	SCONJ
ijtc-712	131	2	the	the	DET
ijtc-712	131	3	seller	seller	NOUN
ijtc-712	131	4	buyback	buyback	VERB
ijtc-712	131	5	the	the	DET
ijtc-712	131	6	bonds	bond	NOUN
ijtc-712	131	7	for	for	ADP
ijtc-712	131	8	us$500.000	us$500.000	PROPN
ijtc-712	131	9	,	,	PUNCT
ijtc-712	131	10	in	in	ADP
ijtc-712	131	11	the	the	DET
ijtc-712	131	12	termination	termination	NOUN
ijtc-712	131	13	date	date	NOUN
ijtc-712	131	14	of	of	ADP
ijtc-712	131	15	repo	repo	NOUN
ijtc-712	131	16	contract	contract	NOUN
ijtc-712	131	17	or	or	CCONJ
ijtc-712	131	18	buyback	buyback	NOUN
ijtc-712	131	19	date	date	NOUN
ijtc-712	131	20	,	,	PUNCT
ijtc-712	131	21	the	the	DET
ijtc-712	131	22	buyer	buyer	NOUN
ijtc-712	131	23	derived	derive	VERB
ijtc-712	131	24	us$1,000.00	us$1,000.00	NOUN
ijtc-712	131	25	that	that	PRON
ijtc-712	131	26	is	be	AUX
ijtc-712	131	27	called	call	VERB
ijtc-712	131	28	repo	repo	ADP
ijtc-712	131	29	interest	interest	NOUN
ijtc-712	131	30	.	.	PUNCT
ijtc-712	132	1	therefore	therefore	ADV
ijtc-712	132	2	,	,	PUNCT
ijtc-712	132	3	the	the	DET
ijtc-712	132	4	unrealised	unrealised	ADJ
ijtc-712	132	5	discount	discount	NOUN
ijtc-712	132	6	will	will	AUX
ijtc-712	132	7	be	be	AUX
ijtc-712	132	8	replaced	replace	VERB
ijtc-712	132	9	by	by	ADP
ijtc-712	132	10	repo	repo	ADP
ijtc-712	132	11	interest	interest	NOUN
ijtc-712	132	12	.	.	PUNCT
ijtc-712	133	1	this	this	DET
ijtc-712	133	2	interest	interest	NOUN
ijtc-712	133	3	is	be	AUX
ijtc-712	133	4	also	also	ADV
ijtc-712	133	5	a	a	DET
ijtc-712	133	6	taxable	taxable	ADJ
ijtc-712	133	7	income	income	NOUN
ijtc-712	133	8	of	of	ADP
ijtc-712	133	9	final	final	ADJ
ijtc-712	133	10	income	income	NOUN
ijtc-712	133	11	tax	tax	NOUN
ijtc-712	133	12	.	.	PUNCT
ijtc-712	134	1	on	on	ADP
ijtc-712	134	2	the	the	DET
ijtc-712	134	3	other	other	ADJ
ijtc-712	134	4	hand	hand	NOUN
ijtc-712	134	5	,	,	PUNCT
ijtc-712	134	6	when	when	SCONJ
ijtc-712	134	7	the	the	DET
ijtc-712	134	8	seller	seller	NOUN
ijtc-712	134	9	can	can	AUX
ijtc-712	134	10	not	not	PART
ijtc-712	134	11	fulfil	fulfil	VERB
ijtc-712	134	12	the	the	DET
ijtc-712	134	13	contract	contract	NOUN
ijtc-712	134	14	(	(	PUNCT
ijtc-712	134	15	in	in	ADP
ijtc-712	134	16	the	the	DET
ijtc-712	134	17	event	event	NOUN
ijtc-712	134	18	of	of	ADP
ijtc-712	134	19	default	default	NOUN
ijtc-712	134	20	)	)	PUNCT
ijtc-712	134	21	and	and	CCONJ
ijtc-712	134	22	the	the	DET
ijtc-712	134	23	buyer	buyer	NOUN
ijtc-712	134	24	decides	decide	VERB
ijtc-712	134	25	to	to	PART
ijtc-712	134	26	sell	sell	VERB
ijtc-712	134	27	the	the	DET
ijtc-712	134	28	bonds	bond	NOUN
ijtc-712	134	29	to	to	ADP
ijtc-712	134	30	other	other	ADJ
ijtc-712	134	31	party	party	NOUN
ijtc-712	134	32	for	for	ADP
ijtc-712	134	33	us$500,000.00	us$500,000.00	NOUN
ijtc-712	134	34	,	,	PUNCT
ijtc-712	134	35	the	the	DET
ijtc-712	134	36	buyer	buyer	NOUN
ijtc-712	134	37	derives	derive	VERB
ijtc-712	134	38	the	the	DET
ijtc-712	134	39	same	same	ADJ
ijtc-712	134	40	us$1,000.00	us$1,000.00	NOUN
ijtc-712	134	41	gain	gain	NOUN
ijtc-712	134	42	from	from	ADP
ijtc-712	134	43	the	the	DET
ijtc-712	134	44	sale	sale	NOUN
ijtc-712	134	45	of	of	ADP
ijtc-712	134	46	the	the	DET
ijtc-712	134	47	bonds	bond	NOUN
ijtc-712	134	48	.	.	PUNCT
ijtc-712	135	1	the	the	DET
ijtc-712	135	2	imposition	imposition	NOUN
ijtc-712	135	3	of	of	ADP
ijtc-712	135	4	final	final	ADJ
ijtc-712	135	5	income	income	NOUN
ijtc-712	135	6	tax	tax	NOUN
ijtc-712	135	7	based	base	VERB
ijtc-712	135	8	on	on	ADP
ijtc-712	135	9	the	the	DET
ijtc-712	135	10	illustration	illustration	NOUN
ijtc-712	135	11	are	be	AUX
ijtc-712	135	12	as	as	SCONJ
ijtc-712	135	13	follows	follow	VERB
ijtc-712	135	14	:	:	PUNCT
ijtc-712	135	15	1	1	X
ijtc-712	135	16	)	)	PUNCT
ijtc-712	135	17	if	if	SCONJ
ijtc-712	135	18	the	the	DET
ijtc-712	135	19	termination	termination	NOUN
ijtc-712	135	20	of	of	ADP
ijtc-712	135	21	repo	repo	NOUN
ijtc-712	135	22	contract	contract	NOUN
ijtc-712	135	23	completed	complete	VERB
ijtc-712	135	24	without	without	ADP
ijtc-712	135	25	default	default	NOUN
ijtc-712	135	26	,	,	PUNCT
ijtc-712	135	27	the	the	DET
ijtc-712	135	28	unrealised	unrealised	ADJ
ijtc-712	135	29	discount	discount	NOUN
ijtc-712	135	30	of	of	ADP
ijtc-712	135	31	the	the	DET
ijtc-712	135	32	buyer	buyer	NOUN
ijtc-712	135	33	from	from	ADP
ijtc-712	135	34	the	the	DET
ijtc-712	135	35	purchase	purchase	NOUN
ijtc-712	135	36	price	price	NOUN
ijtc-712	135	37	us$1,000.00	us$1,000.00	NOUN
ijtc-712	135	38	as	as	ADV
ijtc-712	135	39	well	well	ADV
ijtc-712	135	40	as	as	ADP
ijtc-712	135	41	the	the	DET
ijtc-712	135	42	repo	repo	NOUN
ijtc-712	135	43	interest	interest	NOUN
ijtc-712	135	44	with	with	ADP
ijtc-712	135	45	that	that	DET
ijtc-712	135	46	same	same	ADJ
ijtc-712	135	47	amount	amount	NOUN
ijtc-712	135	48	will	will	AUX
ijtc-712	135	49	be	be	AUX
ijtc-712	135	50	taxed	tax	VERB
ijtc-712	135	51	equally	equally	ADV
ijtc-712	135	52	;	;	PUNCT
ijtc-712	135	53	2	2	X
ijtc-712	135	54	)	)	PUNCT
ijtc-712	135	55	if	if	SCONJ
ijtc-712	135	56	there	there	PRON
ijtc-712	135	57	is	be	VERB
ijtc-712	135	58	default	default	NOUN
ijtc-712	135	59	event	event	NOUN
ijtc-712	135	60	,	,	PUNCT
ijtc-712	135	61	the	the	DET
ijtc-712	135	62	unrealised	unrealised	ADJ
ijtc-712	135	63	discount	discount	NOUN
ijtc-712	135	64	which	which	PRON
ijtc-712	135	65	turn	turn	VERB
ijtc-712	135	66	into	into	ADP
ijtc-712	135	67	realised	realise	VERB
ijtc-712	135	68	discount	discount	NOUN
ijtc-712	135	69	will	will	AUX
ijtc-712	135	70	also	also	ADV
ijtc-712	135	71	be	be	AUX
ijtc-712	135	72	taxed	tax	VERB
ijtc-712	135	73	.	.	PUNCT
ijtc-712	136	1	from	from	ADP
ijtc-712	136	2	the	the	DET
ijtc-712	136	3	above	above	ADJ
ijtc-712	136	4	discussion	discussion	NOUN
ijtc-712	136	5	,	,	PUNCT
ijtc-712	136	6	we	we	PRON
ijtc-712	136	7	can	can	AUX
ijtc-712	136	8	conclude	conclude	VERB
ijtc-712	136	9	that	that	SCONJ
ijtc-712	136	10	there	there	PRON
ijtc-712	136	11	are	be	VERB
ijtc-712	136	12	at	at	ADV
ijtc-712	136	13	least	least	ADJ
ijtc-712	136	14	two	two	NUM
ijtc-712	136	15	main	main	ADJ
ijtc-712	136	16	problems	problem	NOUN
ijtc-712	136	17	in	in	ADP
ijtc-712	136	18	the	the	DET
ijtc-712	136	19	implementation	implementation	NOUN
ijtc-712	136	20	of	of	ADP
ijtc-712	136	21	final	final	ADJ
ijtc-712	136	22	income	income	NOUN
ijtc-712	136	23	tax	tax	NOUN
ijtc-712	136	24	on	on	ADP
ijtc-712	136	25	repo	repo	NOUN
ijtc-712	136	26	transaction	transaction	NOUN
ijtc-712	136	27	of	of	ADP
ijtc-712	136	28	bond	bond	NOUN
ijtc-712	136	29	.	.	PUNCT
ijtc-712	137	1	the	the	DET
ijtc-712	137	2	first	first	ADJ
ijtc-712	137	3	problem	problem	NOUN
ijtc-712	137	4	is	be	AUX
ijtc-712	137	5	economic	economic	ADJ
ijtc-712	137	6	double	double	ADJ
ijtc-712	137	7	taxation	taxation	NOUN
ijtc-712	137	8	exists	exist	VERB
ijtc-712	137	9	in	in	ADP
ijtc-712	137	10	the	the	DET
ijtc-712	137	11	transaction	transaction	NOUN
ijtc-712	137	12	as	as	SCONJ
ijtc-712	137	13	it	it	PRON
ijtc-712	137	14	is	be	AUX
ijtc-712	137	15	described	describe	VERB
ijtc-712	137	16	in	in	ADP
ijtc-712	137	17	the	the	DET
ijtc-712	137	18	illustration	illustration	NOUN
ijtc-712	137	19	.	.	PUNCT
ijtc-712	138	1	second	second	ADJ
ijtc-712	138	2	,	,	PUNCT
ijtc-712	138	3	since	since	SCONJ
ijtc-712	138	4	repo	repo	ADP
ijtc-712	138	5	transaction	transaction	NOUN
ijtc-712	138	6	is	be	AUX
ijtc-712	138	7	regarded	regard	VERB
ijtc-712	138	8	as	as	ADP
ijtc-712	138	9	two	two	NUM
ijtc-712	138	10	independent	independent	ADJ
ijtc-712	138	11	transactions	transaction	NOUN
ijtc-712	138	12	or	or	CCONJ
ijtc-712	138	13	in	in	ADP
ijtc-712	138	14	other	other	ADJ
ijtc-712	138	15	words	word	NOUN
ijtc-712	138	16	,	,	PUNCT
ijtc-712	138	17	that	that	SCONJ
ijtc-712	138	18	the	the	DET
ijtc-712	138	19	indonesian	indonesian	ADJ
ijtc-712	138	20	income	income	NOUN
ijtc-712	138	21	tax	tax	NOUN
ijtc-712	138	22	law	law	NOUN
ijtc-712	138	23	disregarded	disregard	VERB
ijtc-712	138	24	the	the	DET
ijtc-712	138	25	repo	repo	NOUN
ijtc-712	138	26	contract	contract	NOUN
ijtc-712	138	27	,	,	PUNCT
ijtc-712	138	28	the	the	DET
ijtc-712	138	29	imposition	imposition	NOUN
ijtc-712	138	30	of	of	ADP
ijtc-712	138	31	schedular	schedular	ADJ
ijtc-712	138	32	tax	tax	NOUN
ijtc-712	138	33	system	system	NOUN
ijtc-712	138	34	for	for	ADP
ijtc-712	138	35	specific	specific	ADJ
ijtc-712	138	36	income	income	NOUN
ijtc-712	138	37	in	in	ADP
ijtc-712	138	38	a	a	DET
ijtc-712	138	39	repo	repo	NOUN
ijtc-712	138	40	transaction	transaction	NOUN
ijtc-712	138	41	potentially	potentially	ADV
ijtc-712	138	42	violates	violate	VERB
ijtc-712	138	43	the	the	DET
ijtc-712	138	44	definition	definition	NOUN
ijtc-712	138	45	of	of	ADP
ijtc-712	138	46	income	income	NOUN
ijtc-712	138	47	as	as	SCONJ
ijtc-712	138	48	provided	provide	VERB
ijtc-712	138	49	in	in	ADP
ijtc-712	138	50	article	article	NOUN
ijtc-712	138	51	4	4	NUM
ijtc-712	138	52	section	section	NOUN
ijtc-712	138	53	(	(	PUNCT
ijtc-712	138	54	1	1	NUM
ijtc-712	138	55	)	)	PUNCT
ijtc-712	138	56	of	of	ADP
ijtc-712	138	57	the	the	DET
ijtc-712	138	58	indonesian	indonesian	ADJ
ijtc-712	138	59	income	income	NOUN
ijtc-712	138	60	tax	tax	NOUN
ijtc-712	138	61	law	law	NOUN
ijtc-712	138	62	.	.	PUNCT
ijtc-712	139	1	the	the	DET
ijtc-712	139	2	violation	violation	NOUN
ijtc-712	139	3	lies	lie	VERB
ijtc-712	139	4	on	on	ADP
ijtc-712	139	5	the	the	DET
ijtc-712	139	6	taxing	tax	VERB
ijtc-712	139	7	mechanism	mechanism	NOUN
ijtc-712	139	8	of	of	ADP
ijtc-712	139	9	unrealised	unrealised	ADJ
ijtc-712	139	10	gain	gain	NOUN
ijtc-712	139	11	,	,	PUNCT
ijtc-712	139	12	the	the	DET
ijtc-712	139	13	discount	discount	NOUN
ijtc-712	139	14	,	,	PUNCT
ijtc-712	139	15	under	under	ADP
ijtc-712	139	16	final	final	ADJ
ijtc-712	139	17	income	income	NOUN
ijtc-712	139	18	tax	tax	NOUN
ijtc-712	139	19	.	.	PUNCT
ijtc-712	140	1	another	another	DET
ijtc-712	140	2	possible	possible	ADJ
ijtc-712	140	3	type	type	NOUN
ijtc-712	140	4	of	of	ADP
ijtc-712	140	5	income	income	NOUN
ijtc-712	140	6	in	in	ADP
ijtc-712	140	7	repo	repo	NOUN
ijtc-712	140	8	of	of	ADP
ijtc-712	140	9	bond	bond	NOUN
ijtc-712	140	10	is	be	AUX
ijtc-712	140	11	manufactured	manufacture	VERB
ijtc-712	140	12	income	income	NOUN
ijtc-712	140	13	.	.	PUNCT
ijtc-712	141	1	again	again	ADV
ijtc-712	141	2	,	,	PUNCT
ijtc-712	141	3	the	the	DET
ijtc-712	141	4	schedular	schedular	ADJ
ijtc-712	141	5	income	income	NOUN
ijtc-712	141	6	tax	tax	NOUN
ijtc-712	141	7	system	system	NOUN
ijtc-712	141	8	operates	operate	VERB
ijtc-712	141	9	on	on	ADP
ijtc-712	141	10	this	this	DET
ijtc-712	141	11	type	type	NOUN
ijtc-712	141	12	of	of	ADP
ijtc-712	141	13	income	income	NOUN
ijtc-712	141	14	.	.	PUNCT
ijtc-712	142	1	the	the	DET
ijtc-712	142	2	law	law	NOUN
ijtc-712	142	3	and	and	CCONJ
ijtc-712	142	4	regulations	regulation	NOUN
ijtc-712	142	5	applied	apply	VERB
ijtc-712	142	6	to	to	ADP
ijtc-712	142	7	the	the	DET
ijtc-712	142	8	bond	bond	NOUN
ijtc-712	142	9	interest	interest	NOUN
ijtc-712	142	10	is	be	AUX
ijtc-712	142	11	exactly	exactly	ADV
ijtc-712	142	12	the	the	DET
ijtc-712	142	13	same	same	ADJ
ijtc-712	142	14	as	as	ADP
ijtc-712	142	15	the	the	DET
ijtc-712	142	16	discount	discount	NOUN
ijtc-712	142	17	.	.	PUNCT
ijtc-712	143	1	the	the	DET
ijtc-712	143	2	issue	issue	NOUN
ijtc-712	143	3	and	and	CCONJ
ijtc-712	143	4	complication	complication	NOUN
ijtc-712	143	5	of	of	ADP
ijtc-712	143	6	taxing	tax	VERB
ijtc-712	143	7	the	the	DET
ijtc-712	143	8	interest	interest	NOUN
ijtc-712	143	9	is	be	AUX
ijtc-712	143	10	also	also	ADV
ijtc-712	143	11	similar	similar	ADJ
ijtc-712	143	12	with	with	ADP
ijtc-712	143	13	the	the	DET
ijtc-712	143	14	discount	discount	NOUN
ijtc-712	143	15	.	.	PUNCT
ijtc-712	144	1	it	it	PRON
ijtc-712	144	2	is	be	AUX
ijtc-712	144	3	known	know	VERB
ijtc-712	144	4	that	that	SCONJ
ijtc-712	144	5	legal	legal	ADJ
ijtc-712	144	6	owner	owner	NOUN
ijtc-712	144	7	of	of	ADP
ijtc-712	144	8	the	the	DET
ijtc-712	144	9	bond	bond	NOUN
ijtc-712	144	10	after	after	ADP
ijtc-712	144	11	the	the	DET
ijtc-712	144	12	first	first	ADJ
ijtc-712	144	13	leg	leg	NOUN
ijtc-712	144	14	of	of	ADP
ijtc-712	144	15	repo	repo	NOUN
ijtc-712	144	16	is	be	AUX
ijtc-712	144	17	the	the	DET
ijtc-712	144	18	buyer	buyer	NOUN
ijtc-712	144	19	,	,	PUNCT
ijtc-712	144	20	despite	despite	SCONJ
ijtc-712	144	21	the	the	DET
ijtc-712	144	22	fact	fact	NOUN
ijtc-712	144	23	that	that	SCONJ
ijtc-712	144	24	based	base	VERB
ijtc-712	144	25	on	on	ADP
ijtc-712	144	26	repo	repo	PROPN
ijtc-712	144	27	’s	’s	PART
ijtc-712	144	28	contract	contract	NOUN
ijtc-712	144	29	,	,	PUNCT
ijtc-712	144	30	the	the	DET
ijtc-712	144	31	economic	economic	ADJ
ijtc-712	144	32	or	or	CCONJ
ijtc-712	144	33	beneficial	beneficial	ADJ
ijtc-712	144	34	owner	owner	NOUN
ijtc-712	144	35	is	be	AUX
ijtc-712	144	36	the	the	DET
ijtc-712	144	37	seller	seller	NOUN
ijtc-712	144	38	,	,	PUNCT
ijtc-712	144	39	or	or	CCONJ
ijtc-712	144	40	it	it	PRON
ijtc-712	144	41	can	can	AUX
ijtc-712	144	42	be	be	AUX
ijtc-712	144	43	said	say	VERB
ijtc-712	144	44	that	that	SCONJ
ijtc-712	144	45	the	the	DET
ijtc-712	144	46	buyer	buyer	NOUN
ijtc-712	144	47	is	be	AUX
ijtc-712	144	48	a	a	DET
ijtc-712	144	49	temporary	temporary	ADJ
ijtc-712	144	50	owner	owner	NOUN
ijtc-712	144	51	of	of	ADP
ijtc-712	144	52	the	the	DET
ijtc-712	144	53	bond	bond	NOUN
ijtc-712	144	54	.	.	PUNCT
ijtc-712	145	1	if	if	SCONJ
ijtc-712	145	2	there	there	PRON
ijtc-712	145	3	is	be	VERB
ijtc-712	145	4	bond	bond	NOUN
ijtc-712	145	5	interest	interest	NOUN
ijtc-712	145	6	during	during	ADP
ijtc-712	145	7	repo	repo	NOUN
ijtc-712	145	8	’s	’s	PART
ijtc-712	145	9	term	term	NOUN
ijtc-712	145	10	,	,	PUNCT
ijtc-712	145	11	from	from	ADP
ijtc-712	145	12	tax	tax	NOUN
ijtc-712	145	13	legal	legal	ADJ
ijtc-712	145	14	perspective	perspective	NOUN
ijtc-712	145	15	the	the	DET
ijtc-712	145	16	interest	interest	NOUN
ijtc-712	145	17	is	be	AUX
ijtc-712	145	18	derived	derive	VERB
ijtc-712	145	19	by	by	ADP
ijtc-712	145	20	the	the	DET
ijtc-712	145	21	buyer	buyer	NOUN
ijtc-712	145	22	.	.	PUNCT
ijtc-712	146	1	however	however	ADV
ijtc-712	146	2	,	,	PUNCT
ijtc-712	146	3	based	base	VERB
ijtc-712	146	4	on	on	ADP
ijtc-712	146	5	the	the	DET
ijtc-712	146	6	repo	repo	NOUN
ijtc-712	146	7	contract	contract	NOUN
ijtc-712	146	8	,	,	PUNCT
ijtc-712	146	9	especially	especially	ADV
ijtc-712	146	10	classic	classic	ADJ
ijtc-712	146	11	repo	repo	NOUN
ijtc-712	146	12	,	,	PUNCT
ijtc-712	146	13	the	the	DET
ijtc-712	146	14	interest	interest	NOUN
ijtc-712	146	15	should	should	AUX
ijtc-712	146	16	be	be	AUX
ijtc-712	146	17	transferred	transfer	VERB
ijtc-712	146	18	immediately	immediately	ADV
ijtc-712	146	19	to	to	ADP
ijtc-712	146	20	the	the	DET
ijtc-712	146	21	seller	seller	NOUN
ijtc-712	146	22	as	as	ADP
ijtc-712	146	23	economic	economic	ADJ
ijtc-712	146	24	owner	owner	NOUN
ijtc-712	146	25	of	of	ADP
ijtc-712	146	26	the	the	DET
ijtc-712	146	27	bond	bond	NOUN
ijtc-712	146	28	with	with	ADP
ijtc-712	146	29	the	the	DET
ijtc-712	146	30	same	same	ADJ
ijtc-712	146	31	amount	amount	NOUN
ijtc-712	146	32	and	and	CCONJ
ijtc-712	146	33	hence	hence	ADV
ijtc-712	146	34	,	,	PUNCT
ijtc-712	146	35	the	the	DET
ijtc-712	146	36	manufactured	manufacture	VERB
ijtc-712	146	37	income	income	NOUN
ijtc-712	146	38	exists	exist	VERB
ijtc-712	146	39	and	and	CCONJ
ijtc-712	146	40	the	the	DET
ijtc-712	146	41	seller	seller	NOUN
ijtc-712	146	42	is	be	AUX
ijtc-712	146	43	actually	actually	ADV
ijtc-712	146	44	the	the	DET
ijtc-712	146	45	ultimate	ultimate	ADJ
ijtc-712	146	46	recipient	recipient	NOUN
ijtc-712	146	47	of	of	ADP
ijtc-712	146	48	the	the	DET
ijtc-712	146	49	interest	interest	NOUN
ijtc-712	146	50	(	(	PUNCT
ijtc-712	146	51	choudhry	choudhry	NOUN
ijtc-712	146	52	,	,	PUNCT
ijtc-712	146	53	2010	2010	NUM
ijtc-712	146	54	)	)	PUNCT
ijtc-712	146	55	.	.	PUNCT
ijtc-712	147	1	according	accord	VERB
ijtc-712	147	2	to	to	ADP
ijtc-712	147	3	government	government	NOUN
ijtc-712	147	4	regulation	regulation	NOUN
ijtc-712	147	5	no	no	NOUN
ijtc-712	147	6	.	.	NOUN
ijtc-712	147	7	91	91	NUM
ijtc-712	147	8	year	year	NOUN
ijtc-712	147	9	2021	2021	NUM
ijtc-712	147	10	,	,	PUNCT
ijtc-712	147	11	the	the	DET
ijtc-712	147	12	buyer	buyer	NOUN
ijtc-712	147	13	as	as	ADP
ijtc-712	147	14	a	a	DET
ijtc-712	147	15	legal	legal	ADJ
ijtc-712	147	16	owner	owner	NOUN
ijtc-712	147	17	of	of	ADP
ijtc-712	147	18	the	the	DET
ijtc-712	147	19	bond	bond	NOUN
ijtc-712	147	20	should	should	AUX
ijtc-712	147	21	be	be	AUX
ijtc-712	147	22	taxed	tax	VERB
ijtc-712	147	23	through	through	ADP
ijtc-712	147	24	withholding	withhold	VERB
ijtc-712	147	25	agent	agent	NOUN
ijtc-712	147	26	with	with	ADP
ijtc-712	147	27	the	the	DET
ijtc-712	147	28	same	same	ADJ
ijtc-712	147	29	rate	rate	NOUN
ijtc-712	147	30	as	as	ADP
ijtc-712	147	31	the	the	DET
ijtc-712	147	32	discount	discount	NOUN
ijtc-712	147	33	.	.	PUNCT
ijtc-712	148	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	148	2	repurchase	repurchase	NOUN
ijtc-712	148	3	agreement	agreement	NOUN
ijtc-712	148	4	:	:	PUNCT
ijtc-712	148	5	dual	dual	ADJ
ijtc-712	148	6	perspectives	perspective	NOUN
ijtc-712	148	7	in	in	ADP
ijtc-712	148	8	indonesian	indonesian	ADJ
ijtc-712	148	9	income	income	NOUN
ijtc-712	148	10	tax	tax	NOUN
ijtc-712	148	11	law	law	NOUN
ijtc-712	148	12	indradi	indradi	NOUN
ijtc-712	148	13	257	257	NUM
ijtc-712	148	14	|	|	ADV
ijtc-712	148	15	ilomata	ilomata	PROPN
ijtc-712	148	16	international	international	ADJ
ijtc-712	148	17	journal	journal	NOUN
ijtc-712	148	18	of	of	ADP
ijtc-712	148	19	tax	tax	PROPN
ijtc-712	148	20	&	&	CCONJ
ijtc-712	148	21	accounting	accounting	PROPN
ijtc-712	148	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	148	23	therefore	therefore	ADV
ijtc-712	148	24	,	,	PUNCT
ijtc-712	148	25	economic	economic	ADJ
ijtc-712	148	26	double	double	ADJ
ijtc-712	148	27	taxation	taxation	NOUN
ijtc-712	148	28	exists	exist	VERB
ijtc-712	148	29	,	,	PUNCT
ijtc-712	148	30	because	because	SCONJ
ijtc-712	148	31	substantially	substantially	ADV
ijtc-712	148	32	,	,	PUNCT
ijtc-712	148	33	the	the	DET
ijtc-712	148	34	interest	interest	NOUN
ijtc-712	148	35	already	already	ADV
ijtc-712	148	36	transformed	transform	VERB
ijtc-712	148	37	into	into	ADP
ijtc-712	148	38	manufactured	manufacture	VERB
ijtc-712	148	39	income	income	NOUN
ijtc-712	148	40	and	and	CCONJ
ijtc-712	148	41	the	the	DET
ijtc-712	148	42	tax	tax	NOUN
ijtc-712	148	43	subject	subject	NOUN
ijtc-712	148	44	should	should	AUX
ijtc-712	148	45	be	be	AUX
ijtc-712	148	46	the	the	DET
ijtc-712	148	47	seller	seller	NOUN
ijtc-712	148	48	as	as	ADP
ijtc-712	148	49	a	a	DET
ijtc-712	148	50	beneficial	beneficial	ADJ
ijtc-712	148	51	owner	owner	NOUN
ijtc-712	148	52	of	of	ADP
ijtc-712	148	53	the	the	DET
ijtc-712	148	54	bond	bond	NOUN
ijtc-712	148	55	.	.	PUNCT
ijtc-712	149	1	as	as	ADP
ijtc-712	149	2	in	in	ADP
ijtc-712	149	3	the	the	DET
ijtc-712	149	4	case	case	NOUN
ijtc-712	149	5	of	of	ADP
ijtc-712	149	6	the	the	DET
ijtc-712	149	7	discount	discount	NOUN
ijtc-712	149	8	,	,	PUNCT
ijtc-712	149	9	the	the	DET
ijtc-712	149	10	interest	interest	NOUN
ijtc-712	149	11	income	income	NOUN
ijtc-712	149	12	that	that	PRON
ijtc-712	149	13	is	be	AUX
ijtc-712	149	14	normally	normally	ADV
ijtc-712	149	15	taxed	tax	VERB
ijtc-712	149	16	once	once	ADV
ijtc-712	149	17	will	will	AUX
ijtc-712	149	18	be	be	AUX
ijtc-712	149	19	taxed	tax	VERB
ijtc-712	149	20	twice	twice	ADV
ijtc-712	149	21	,	,	PUNCT
ijtc-712	149	22	only	only	ADV
ijtc-712	149	23	because	because	SCONJ
ijtc-712	149	24	the	the	DET
ijtc-712	149	25	tax	tax	NOUN
ijtc-712	149	26	subject	subject	NOUN
ijtc-712	149	27	is	be	AUX
ijtc-712	149	28	different	different	ADJ
ijtc-712	149	29	person	person	NOUN
ijtc-712	149	30	.	.	PUNCT
ijtc-712	150	1	to	to	PART
ijtc-712	150	2	add	add	VERB
ijtc-712	150	3	another	another	DET
ijtc-712	150	4	perplexity	perplexity	NOUN
ijtc-712	150	5	,	,	PUNCT
ijtc-712	150	6	the	the	DET
ijtc-712	150	7	same	same	ADJ
ijtc-712	150	8	interest	interest	NOUN
ijtc-712	150	9	that	that	PRON
ijtc-712	150	10	is	be	AUX
ijtc-712	150	11	received	receive	VERB
ijtc-712	150	12	by	by	ADP
ijtc-712	150	13	the	the	DET
ijtc-712	150	14	seller	seller	NOUN
ijtc-712	150	15	should	should	AUX
ijtc-712	150	16	be	be	AUX
ijtc-712	150	17	taxed	tax	VERB
ijtc-712	150	18	under	under	ADP
ijtc-712	150	19	global	global	ADJ
ijtc-712	150	20	income	income	NOUN
ijtc-712	150	21	tax	tax	NOUN
ijtc-712	150	22	and	and	CCONJ
ijtc-712	150	23	it	it	PRON
ijtc-712	150	24	should	should	AUX
ijtc-712	150	25	be	be	AUX
ijtc-712	150	26	calculated	calculate	VERB
ijtc-712	150	27	altogether	altogether	ADV
ijtc-712	150	28	with	with	ADP
ijtc-712	150	29	other	other	ADJ
ijtc-712	150	30	income	income	NOUN
ijtc-712	150	31	derived	derive	VERB
ijtc-712	150	32	by	by	ADP
ijtc-712	150	33	the	the	DET
ijtc-712	150	34	seller	seller	NOUN
ijtc-712	150	35	.	.	PUNCT
ijtc-712	151	1	thus	thus	ADV
ijtc-712	151	2	,	,	PUNCT
ijtc-712	151	3	the	the	DET
ijtc-712	151	4	same	same	ADJ
ijtc-712	151	5	income	income	NOUN
ijtc-712	151	6	is	be	AUX
ijtc-712	151	7	treated	treat	VERB
ijtc-712	151	8	differently	differently	ADV
ijtc-712	151	9	only	only	ADV
ijtc-712	151	10	because	because	SCONJ
ijtc-712	151	11	it	it	PRON
ijtc-712	151	12	is	be	AUX
ijtc-712	151	13	received	receive	VERB
ijtc-712	151	14	by	by	ADP
ijtc-712	151	15	two	two	NUM
ijtc-712	151	16	different	different	ADJ
ijtc-712	151	17	persons	person	NOUN
ijtc-712	151	18	.	.	PUNCT
ijtc-712	152	1	the	the	DET
ijtc-712	152	2	taxing	tax	VERB
ijtc-712	152	3	mechanism	mechanism	NOUN
ijtc-712	152	4	of	of	ADP
ijtc-712	152	5	bond	bond	NOUN
ijtc-712	152	6	interest	interest	NOUN
ijtc-712	152	7	under	under	ADP
ijtc-712	152	8	final	final	ADJ
ijtc-712	152	9	income	income	NOUN
ijtc-712	152	10	tax	tax	NOUN
ijtc-712	152	11	will	will	AUX
ijtc-712	152	12	be	be	AUX
ijtc-712	152	13	justified	justify	VERB
ijtc-712	152	14	only	only	ADV
ijtc-712	152	15	if	if	SCONJ
ijtc-712	152	16	there	there	PRON
ijtc-712	152	17	would	would	AUX
ijtc-712	152	18	be	be	AUX
ijtc-712	152	19	no	no	DET
ijtc-712	152	20	manufactured	manufacture	VERB
ijtc-712	152	21	income	income	NOUN
ijtc-712	152	22	derived	derive	VERB
ijtc-712	152	23	by	by	ADP
ijtc-712	152	24	the	the	DET
ijtc-712	152	25	seller	seller	NOUN
ijtc-712	152	26	.	.	PUNCT
ijtc-712	153	1	however	however	ADV
ijtc-712	153	2	,	,	PUNCT
ijtc-712	153	3	in	in	ADP
ijtc-712	153	4	the	the	DET
ijtc-712	153	5	repo	repo	NOUN
ijtc-712	153	6	contract	contract	NOUN
ijtc-712	153	7	the	the	DET
ijtc-712	153	8	condition	condition	NOUN
ijtc-712	153	9	happens	happen	VERB
ijtc-712	153	10	if	if	SCONJ
ijtc-712	153	11	the	the	DET
ijtc-712	153	12	seller	seller	NOUN
ijtc-712	153	13	fails	fail	VERB
ijtc-712	153	14	to	to	PART
ijtc-712	153	15	repurchase	repurchase	VERB
ijtc-712	153	16	the	the	DET
ijtc-712	153	17	bonds	bond	NOUN
ijtc-712	153	18	or	or	CCONJ
ijtc-712	153	19	the	the	DET
ijtc-712	153	20	bond	bond	NOUN
ijtc-712	153	21	interest	interest	NOUN
ijtc-712	153	22	is	be	AUX
ijtc-712	153	23	not	not	PART
ijtc-712	153	24	paid	pay	VERB
ijtc-712	153	25	during	during	ADP
ijtc-712	153	26	repo	repo	ADP
ijtc-712	153	27	contract	contract	NOUN
ijtc-712	153	28	.	.	PUNCT
ijtc-712	154	1	ultimate	ultimate	ADJ
ijtc-712	154	2	income	income	NOUN
ijtc-712	154	3	that	that	PRON
ijtc-712	154	4	is	be	AUX
ijtc-712	154	5	expected	expect	VERB
ijtc-712	154	6	as	as	ADP
ijtc-712	154	7	return	return	NOUN
ijtc-712	154	8	for	for	ADP
ijtc-712	154	9	the	the	DET
ijtc-712	154	10	creditor	creditor	NOUN
ijtc-712	154	11	by	by	ADP
ijtc-712	154	12	entering	enter	VERB
ijtc-712	154	13	repo	repo	NOUN
ijtc-712	154	14	arrangement	arrangement	NOUN
ijtc-712	154	15	is	be	AUX
ijtc-712	154	16	repo	repo	ADP
ijtc-712	154	17	interest	interest	NOUN
ijtc-712	154	18	.	.	PUNCT
ijtc-712	155	1	repo	repo	ADP
ijtc-712	155	2	interest	interest	NOUN
ijtc-712	155	3	in	in	ADP
ijtc-712	155	4	case	case	NOUN
ijtc-712	155	5	of	of	ADP
ijtc-712	155	6	repo	repo	NOUN
ijtc-712	155	7	of	of	ADP
ijtc-712	155	8	bond	bond	NOUN
ijtc-712	155	9	will	will	AUX
ijtc-712	155	10	be	be	AUX
ijtc-712	155	11	treated	treat	VERB
ijtc-712	155	12	the	the	DET
ijtc-712	155	13	same	same	ADJ
ijtc-712	155	14	as	as	ADP
ijtc-712	155	15	the	the	DET
ijtc-712	155	16	discount	discount	NOUN
ijtc-712	155	17	.	.	PUNCT
ijtc-712	156	1	as	as	ADP
ijtc-712	156	2	shortly	shortly	ADV
ijtc-712	156	3	,	,	PUNCT
ijtc-712	156	4	the	the	DET
ijtc-712	156	5	interest	interest	NOUN
ijtc-712	156	6	only	only	ADV
ijtc-712	156	7	earned	earn	VERB
ijtc-712	156	8	by	by	ADP
ijtc-712	156	9	the	the	DET
ijtc-712	156	10	buyer	buyer	NOUN
ijtc-712	156	11	if	if	SCONJ
ijtc-712	156	12	the	the	DET
ijtc-712	156	13	seller	seller	NOUN
ijtc-712	156	14	fulfils	fulfil	VERB
ijtc-712	156	15	its	its	PRON
ijtc-712	156	16	obligation	obligation	NOUN
ijtc-712	156	17	in	in	ADP
ijtc-712	156	18	the	the	DET
ijtc-712	156	19	repo	repo	NOUN
ijtc-712	156	20	contract	contract	NOUN
ijtc-712	156	21	to	to	PART
ijtc-712	156	22	repurchase	repurchase	VERB
ijtc-712	156	23	the	the	DET
ijtc-712	156	24	bond	bond	NOUN
ijtc-712	156	25	,	,	PUNCT
ijtc-712	156	26	otherwise	otherwise	ADV
ijtc-712	156	27	if	if	SCONJ
ijtc-712	156	28	the	the	DET
ijtc-712	156	29	seller	seller	NOUN
ijtc-712	156	30	breaches	breach	VERB
ijtc-712	156	31	the	the	DET
ijtc-712	156	32	contract	contract	NOUN
ijtc-712	156	33	,	,	PUNCT
ijtc-712	156	34	the	the	DET
ijtc-712	156	35	repo	repo	NOUN
ijtc-712	156	36	interest	interest	NOUN
ijtc-712	156	37	will	will	AUX
ijtc-712	156	38	not	not	PART
ijtc-712	156	39	be	be	AUX
ijtc-712	156	40	realised	realise	VERB
ijtc-712	156	41	,	,	PUNCT
ijtc-712	156	42	but	but	CCONJ
ijtc-712	156	43	it	it	PRON
ijtc-712	156	44	will	will	AUX
ijtc-712	156	45	be	be	AUX
ijtc-712	156	46	transformed	transform	VERB
ijtc-712	156	47	into	into	ADP
ijtc-712	156	48	discount	discount	NOUN
ijtc-712	156	49	.	.	PUNCT
ijtc-712	157	1	from	from	ADP
ijtc-712	157	2	the	the	DET
ijtc-712	157	3	substantive	substantive	ADJ
ijtc-712	157	4	perspective	perspective	NOUN
ijtc-712	157	5	,	,	PUNCT
ijtc-712	157	6	only	only	ADV
ijtc-712	157	7	tax	tax	NOUN
ijtc-712	157	8	imposition	imposition	NOUN
ijtc-712	157	9	on	on	ADP
ijtc-712	157	10	repo	repo	NOUN
ijtc-712	157	11	interest	interest	NOUN
ijtc-712	157	12	is	be	AUX
ijtc-712	157	13	the	the	DET
ijtc-712	157	14	most	most	ADV
ijtc-712	157	15	valid	valid	ADJ
ijtc-712	157	16	income	income	NOUN
ijtc-712	157	17	tax	tax	NOUN
ijtc-712	157	18	in	in	ADP
ijtc-712	157	19	repo	repo	NOUN
ijtc-712	157	20	transaction	transaction	NOUN
ijtc-712	157	21	.	.	PUNCT
ijtc-712	158	1	however	however	ADV
ijtc-712	158	2	,	,	PUNCT
ijtc-712	158	3	because	because	SCONJ
ijtc-712	158	4	of	of	ADP
ijtc-712	158	5	the	the	DET
ijtc-712	158	6	operation	operation	NOUN
ijtc-712	158	7	of	of	ADP
ijtc-712	158	8	indonesian	indonesian	PROPN
ijtc-712	158	9	’s	’s	PART
ijtc-712	158	10	final	final	ADJ
ijtc-712	158	11	income	income	NOUN
ijtc-712	158	12	tax	tax	NOUN
ijtc-712	158	13	with	with	ADP
ijtc-712	158	14	its	its	PRON
ijtc-712	158	15	unique	unique	ADJ
ijtc-712	158	16	characteristics	characteristic	NOUN
ijtc-712	158	17	,	,	PUNCT
ijtc-712	158	18	repo	repo	ADP
ijtc-712	158	19	interest	interest	NOUN
ijtc-712	158	20	can	can	AUX
ijtc-712	158	21	be	be	AUX
ijtc-712	158	22	problematic	problematic	ADJ
ijtc-712	158	23	.	.	PUNCT
ijtc-712	159	1	as	as	SCONJ
ijtc-712	159	2	discussed	discuss	VERB
ijtc-712	159	3	earlier	early	ADV
ijtc-712	159	4	,	,	PUNCT
ijtc-712	159	5	the	the	DET
ijtc-712	159	6	discount	discount	NOUN
ijtc-712	159	7	already	already	ADV
ijtc-712	159	8	taxed	tax	VERB
ijtc-712	159	9	albeit	albeit	SCONJ
ijtc-712	159	10	it	it	PRON
ijtc-712	159	11	is	be	AUX
ijtc-712	159	12	unrealised	unrealise	VERB
ijtc-712	159	13	,	,	PUNCT
ijtc-712	159	14	thus	thus	ADV
ijtc-712	159	15	if	if	SCONJ
ijtc-712	159	16	repo	repo	ADP
ijtc-712	159	17	interest	interest	NOUN
ijtc-712	159	18	should	should	AUX
ijtc-712	159	19	be	be	AUX
ijtc-712	159	20	taxed	tax	VERB
ijtc-712	159	21	,	,	PUNCT
ijtc-712	159	22	the	the	DET
ijtc-712	159	23	buyer	buyer	NOUN
ijtc-712	159	24	has	have	VERB
ijtc-712	159	25	to	to	PART
ijtc-712	159	26	pay	pay	VERB
ijtc-712	159	27	income	income	NOUN
ijtc-712	159	28	tax	tax	NOUN
ijtc-712	159	29	twice	twice	ADV
ijtc-712	159	30	.	.	PUNCT
ijtc-712	160	1	this	this	DET
ijtc-712	160	2	condition	condition	NOUN
ijtc-712	160	3	of	of	ADP
ijtc-712	160	4	course	course	NOUN
ijtc-712	160	5	against	against	ADP
ijtc-712	160	6	equity	equity	NOUN
ijtc-712	160	7	principle	principle	NOUN
ijtc-712	160	8	of	of	ADP
ijtc-712	160	9	taxation	taxation	NOUN
ijtc-712	160	10	.	.	PUNCT
ijtc-712	161	1	another	another	DET
ijtc-712	161	2	perplexing	perplexing	ADJ
ijtc-712	161	3	fact	fact	NOUN
ijtc-712	161	4	of	of	ADP
ijtc-712	161	5	the	the	DET
ijtc-712	161	6	implementation	implementation	NOUN
ijtc-712	161	7	of	of	ADP
ijtc-712	161	8	final	final	ADJ
ijtc-712	161	9	income	income	NOUN
ijtc-712	161	10	tax	tax	NOUN
ijtc-712	161	11	on	on	ADP
ijtc-712	161	12	repo	repo	NOUN
ijtc-712	161	13	of	of	ADP
ijtc-712	161	14	bonds	bond	NOUN
ijtc-712	161	15	is	be	AUX
ijtc-712	161	16	that	that	SCONJ
ijtc-712	161	17	the	the	DET
ijtc-712	161	18	discount	discount	NOUN
ijtc-712	161	19	,	,	PUNCT
ijtc-712	161	20	the	the	DET
ijtc-712	161	21	bond	bond	NOUN
ijtc-712	161	22	interest	interest	NOUN
ijtc-712	161	23	,	,	PUNCT
ijtc-712	161	24	and	and	CCONJ
ijtc-712	161	25	the	the	DET
ijtc-712	161	26	repo	repo	NOUN
ijtc-712	161	27	interest	interest	NOUN
ijtc-712	161	28	will	will	AUX
ijtc-712	161	29	be	be	AUX
ijtc-712	161	30	taxed	tax	VERB
ijtc-712	161	31	with	with	ADP
ijtc-712	161	32	the	the	DET
ijtc-712	161	33	same	same	ADJ
ijtc-712	161	34	rate	rate	NOUN
ijtc-712	161	35	and	and	CCONJ
ijtc-712	161	36	treated	treat	VERB
ijtc-712	161	37	as	as	ADP
ijtc-712	161	38	bond	bond	NOUN
ijtc-712	161	39	interest	interest	NOUN
ijtc-712	161	40	provided	provide	VERB
ijtc-712	161	41	that	that	SCONJ
ijtc-712	161	42	all	all	PRON
ijtc-712	161	43	of	of	ADP
ijtc-712	161	44	them	they	PRON
ijtc-712	161	45	are	be	AUX
ijtc-712	161	46	defined	define	VERB
ijtc-712	161	47	as	as	ADP
ijtc-712	161	48	bond	bond	NOUN
ijtc-712	161	49	interest	interest	NOUN
ijtc-712	161	50	according	accord	VERB
ijtc-712	161	51	to	to	ADP
ijtc-712	161	52	the	the	DET
ijtc-712	161	53	government	government	NOUN
ijtc-712	161	54	regulation	regulation	NOUN
ijtc-712	161	55	concerning	concern	VERB
ijtc-712	161	56	bond	bond	NOUN
ijtc-712	161	57	interest	interest	NOUN
ijtc-712	161	58	.	.	PUNCT
ijtc-712	162	1	3.2	3.2	NUM
ijtc-712	162	2	.	.	PUNCT
ijtc-712	163	1	stock	stock	NOUN
ijtc-712	163	2	case	case	NOUN
ijtc-712	163	3	indonesian	indonesian	ADJ
ijtc-712	163	4	income	income	NOUN
ijtc-712	163	5	tax	tax	NOUN
ijtc-712	163	6	law	law	NOUN
ijtc-712	163	7	differentiates	differentiate	VERB
ijtc-712	163	8	tax	tax	NOUN
ijtc-712	163	9	treatment	treatment	NOUN
ijtc-712	163	10	of	of	ADP
ijtc-712	163	11	sale	sale	NOUN
ijtc-712	163	12	of	of	ADP
ijtc-712	163	13	stocks	stock	NOUN
ijtc-712	163	14	into	into	ADP
ijtc-712	163	15	two	two	NUM
ijtc-712	163	16	main	main	ADJ
ijtc-712	163	17	categories	category	NOUN
ijtc-712	163	18	,	,	PUNCT
ijtc-712	163	19	which	which	PRON
ijtc-712	163	20	are	be	AUX
ijtc-712	163	21	sale	sale	NOUN
ijtc-712	163	22	of	of	ADP
ijtc-712	163	23	stocks	stock	NOUN
ijtc-712	163	24	on	on	ADP
ijtc-712	163	25	indonesia	indonesia	PROPN
ijtc-712	163	26	stock	stock	PROPN
ijtc-712	163	27	exchange	exchange	PROPN
ijtc-712	163	28	(	(	PUNCT
ijtc-712	163	29	ise	ise	NOUN
ijtc-712	163	30	)	)	PUNCT
ijtc-712	163	31	and	and	CCONJ
ijtc-712	163	32	sale	sale	NOUN
ijtc-712	163	33	of	of	ADP
ijtc-712	163	34	stocks	stock	NOUN
ijtc-712	163	35	off	off	ADP
ijtc-712	163	36	indonesia	indonesia	PROPN
ijtc-712	163	37	stock	stock	PROPN
ijtc-712	163	38	exchange	exchange	PROPN
ijtc-712	163	39	(	(	PUNCT
ijtc-712	163	40	over	over	ADP
ijtc-712	163	41	the	the	DET
ijtc-712	163	42	counter	counter	ADJ
ijtc-712	163	43	or	or	CCONJ
ijtc-712	163	44	private	private	ADJ
ijtc-712	163	45	sale	sale	NOUN
ijtc-712	163	46	of	of	ADP
ijtc-712	163	47	stocks	stock	NOUN
ijtc-712	163	48	)	)	PUNCT
ijtc-712	163	49	.	.	PUNCT
ijtc-712	164	1	income	income	NOUN
ijtc-712	164	2	tax	tax	NOUN
ijtc-712	164	3	for	for	ADP
ijtc-712	164	4	income	income	NOUN
ijtc-712	164	5	from	from	ADP
ijtc-712	164	6	sale	sale	NOUN
ijtc-712	164	7	of	of	ADP
ijtc-712	164	8	stocks	stock	NOUN
ijtc-712	164	9	is	be	AUX
ijtc-712	164	10	provided	provide	VERB
ijtc-712	164	11	in	in	ADP
ijtc-712	164	12	government	government	NOUN
ijtc-712	164	13	regulation	regulation	NOUN
ijtc-712	164	14	no	no	NOUN
ijtc-712	164	15	.	.	NOUN
ijtc-712	165	1	41	41	NUM
ijtc-712	165	2	of	of	ADP
ijtc-712	165	3	1994	1994	NUM
ijtc-712	165	4	concerning	concern	VERB
ijtc-712	165	5	income	income	NOUN
ijtc-712	165	6	tax	tax	NOUN
ijtc-712	165	7	on	on	ADP
ijtc-712	165	8	income	income	NOUN
ijtc-712	165	9	from	from	ADP
ijtc-712	165	10	sale	sale	NOUN
ijtc-712	165	11	of	of	ADP
ijtc-712	165	12	stock	stock	NOUN
ijtc-712	165	13	on	on	ADP
ijtc-712	165	14	stock	stock	NOUN
ijtc-712	165	15	exchange	exchange	NOUN
ijtc-712	165	16	amended	amend	VERB
ijtc-712	165	17	by	by	ADP
ijtc-712	165	18	government	government	NOUN
ijtc-712	165	19	regulation	regulation	NOUN
ijtc-712	165	20	no	no	NOUN
ijtc-712	165	21	.	.	NOUN
ijtc-712	165	22	14	14	NUM
ijtc-712	165	23	of	of	ADP
ijtc-712	165	24	1997	1997	NUM
ijtc-712	165	25	.	.	PUNCT
ijtc-712	166	1	on	on	ADP
ijtc-712	166	2	the	the	DET
ijtc-712	166	3	other	other	ADJ
ijtc-712	166	4	hand	hand	NOUN
ijtc-712	166	5	,	,	PUNCT
ijtc-712	166	6	income	income	NOUN
ijtc-712	166	7	from	from	ADP
ijtc-712	166	8	sale	sale	NOUN
ijtc-712	166	9	of	of	ADP
ijtc-712	166	10	stocks	stock	NOUN
ijtc-712	166	11	other	other	ADJ
ijtc-712	166	12	than	than	ADP
ijtc-712	166	13	sale	sale	NOUN
ijtc-712	166	14	of	of	ADP
ijtc-712	166	15	stocks	stock	NOUN
ijtc-712	166	16	on	on	ADP
ijtc-712	166	17	ise	ise	NOUN
ijtc-712	166	18	provided	provide	VERB
ijtc-712	166	19	directly	directly	ADV
ijtc-712	166	20	within	within	ADP
ijtc-712	166	21	indonesian	indonesian	ADJ
ijtc-712	166	22	income	income	NOUN
ijtc-712	166	23	tax	tax	NOUN
ijtc-712	166	24	law	law	NOUN
ijtc-712	166	25	.	.	PUNCT
ijtc-712	167	1	the	the	DET
ijtc-712	167	2	tax	tax	NOUN
ijtc-712	167	3	treatments	treatment	NOUN
ijtc-712	167	4	of	of	ADP
ijtc-712	167	5	sale	sale	NOUN
ijtc-712	167	6	of	of	ADP
ijtc-712	167	7	stocks	stock	NOUN
ijtc-712	167	8	in	in	ADP
ijtc-712	167	9	indonesia	indonesia	PROPN
ijtc-712	167	10	are	be	AUX
ijtc-712	167	11	quite	quite	ADV
ijtc-712	167	12	complex	complex	ADJ
ijtc-712	167	13	.	.	PUNCT
ijtc-712	168	1	according	accord	VERB
ijtc-712	168	2	to	to	ADP
ijtc-712	168	3	the	the	DET
ijtc-712	168	4	government	government	NOUN
ijtc-712	168	5	regulation	regulation	NOUN
ijtc-712	168	6	,	,	PUNCT
ijtc-712	168	7	there	there	PRON
ijtc-712	168	8	are	be	VERB
ijtc-712	168	9	three	three	NUM
ijtc-712	168	10	tax	tax	NOUN
ijtc-712	168	11	treatments	treatment	NOUN
ijtc-712	168	12	according	accord	VERB
ijtc-712	168	13	to	to	ADP
ijtc-712	168	14	the	the	DET
ijtc-712	168	15	type	type	NOUN
ijtc-712	168	16	of	of	ADP
ijtc-712	168	17	the	the	DET
ijtc-712	168	18	stocks	stock	NOUN
ijtc-712	168	19	and	and	CCONJ
ijtc-712	168	20	the	the	DET
ijtc-712	168	21	sale	sale	NOUN
ijtc-712	168	22	mechanism	mechanism	NOUN
ijtc-712	168	23	.	.	PUNCT
ijtc-712	169	1	first	first	ADV
ijtc-712	169	2	,	,	PUNCT
ijtc-712	169	3	the	the	DET
ijtc-712	169	4	sale	sale	NOUN
ijtc-712	169	5	of	of	ADP
ijtc-712	169	6	non	non	ADJ
ijtc-712	169	7	-	-	NOUN
ijtc-712	169	8	founder	founder	NOUN
ijtc-712	169	9	’s	’s	PART
ijtc-712	169	10	stocks	stock	NOUN
ijtc-712	169	11	on	on	ADP
ijtc-712	169	12	ise	ise	NOUN
ijtc-712	169	13	which	which	PRON
ijtc-712	169	14	is	be	AUX
ijtc-712	169	15	imposed	impose	VERB
ijtc-712	169	16	with	with	ADP
ijtc-712	169	17	final	final	ADJ
ijtc-712	169	18	income	income	NOUN
ijtc-712	169	19	tax	tax	NOUN
ijtc-712	169	20	at	at	ADP
ijtc-712	169	21	0,1	0,1	NUM
ijtc-712	169	22	%	%	NOUN
ijtc-712	169	23	of	of	ADP
ijtc-712	169	24	the	the	DET
ijtc-712	169	25	sale	sale	NOUN
ijtc-712	169	26	proceed	proceed	NOUN
ijtc-712	169	27	(	(	PUNCT
ijtc-712	169	28	the	the	DET
ijtc-712	169	29	gross	gross	ADJ
ijtc-712	169	30	amount	amount	NOUN
ijtc-712	169	31	)	)	PUNCT
ijtc-712	169	32	regardless	regardless	ADV
ijtc-712	169	33	there	there	PRON
ijtc-712	169	34	is	be	VERB
ijtc-712	169	35	capital	capital	NOUN
ijtc-712	169	36	gain	gain	NOUN
ijtc-712	169	37	or	or	CCONJ
ijtc-712	169	38	loss	loss	NOUN
ijtc-712	169	39	.	.	PUNCT
ijtc-712	170	1	second	second	ADJ
ijtc-712	170	2	,	,	PUNCT
ijtc-712	170	3	the	the	DET
ijtc-712	170	4	sale	sale	NOUN
ijtc-712	170	5	of	of	ADP
ijtc-712	170	6	founder	founder	NOUN
ijtc-712	170	7	’s	’s	PART
ijtc-712	170	8	stocks	stock	NOUN
ijtc-712	170	9	on	on	ADP
ijtc-712	170	10	ise	ise	NOUN
ijtc-712	170	11	and	and	CCONJ
ijtc-712	170	12	third	third	ADJ
ijtc-712	170	13	,	,	PUNCT
ijtc-712	170	14	the	the	DET
ijtc-712	170	15	sale	sale	NOUN
ijtc-712	170	16	of	of	ADP
ijtc-712	170	17	any	any	DET
ijtc-712	170	18	kind	kind	NOUN
ijtc-712	170	19	of	of	ADP
ijtc-712	170	20	stocks	stock	NOUN
ijtc-712	170	21	off	off	ADP
ijtc-712	170	22	or	or	CCONJ
ijtc-712	170	23	outside	outside	ADP
ijtc-712	170	24	ise	ise	PROPN
ijtc-712	170	25	.	.	PUNCT
ijtc-712	171	1	in	in	ADP
ijtc-712	171	2	a	a	DET
ijtc-712	171	3	case	case	NOUN
ijtc-712	171	4	of	of	ADP
ijtc-712	171	5	sale	sale	NOUN
ijtc-712	171	6	of	of	ADP
ijtc-712	171	7	founder	founder	NOUN
ijtc-712	171	8	’s	’s	PART
ijtc-712	171	9	stocks	stock	NOUN
ijtc-712	171	10	on	on	ADP
ijtc-712	171	11	ise	ise	PROPN
ijtc-712	171	12	,	,	PUNCT
ijtc-712	171	13	taxpayer	taxpayer	NOUN
ijtc-712	171	14	will	will	AUX
ijtc-712	171	15	have	have	VERB
ijtc-712	171	16	two	two	NUM
ijtc-712	171	17	options	option	NOUN
ijtc-712	171	18	of	of	ADP
ijtc-712	171	19	paying	pay	VERB
ijtc-712	171	20	the	the	DET
ijtc-712	171	21	additional	additional	ADJ
ijtc-712	171	22	income	income	NOUN
ijtc-712	171	23	tax	tax	NOUN
ijtc-712	171	24	of	of	ADP
ijtc-712	171	25	founder	founder	NOUN
ijtc-712	171	26	’s	’s	PART
ijtc-712	171	27	stock	stock	NOUN
ijtc-712	171	28	sale	sale	NOUN
ijtc-712	171	29	.	.	PUNCT
ijtc-712	172	1	first	first	ADJ
ijtc-712	172	2	option	option	NOUN
ijtc-712	172	3	,	,	PUNCT
ijtc-712	172	4	before	before	ADP
ijtc-712	172	5	sale	sale	NOUN
ijtc-712	172	6	the	the	DET
ijtc-712	172	7	founder	founder	NOUN
ijtc-712	172	8	’s	’s	PART
ijtc-712	172	9	stock	stock	NOUN
ijtc-712	172	10	,	,	PUNCT
ijtc-712	172	11	the	the	DET
ijtc-712	172	12	founder	founder	NOUN
ijtc-712	172	13	’s	’s	PART
ijtc-712	172	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	172	15	repurchase	repurchase	NOUN
ijtc-712	172	16	agreement	agreement	NOUN
ijtc-712	172	17	:	:	PUNCT
ijtc-712	172	18	dual	dual	ADJ
ijtc-712	172	19	perspectives	perspective	NOUN
ijtc-712	172	20	in	in	ADP
ijtc-712	172	21	indonesian	indonesian	ADJ
ijtc-712	172	22	income	income	NOUN
ijtc-712	172	23	tax	tax	NOUN
ijtc-712	172	24	law	law	NOUN
ijtc-712	172	25	indradi	indradi	NOUN
ijtc-712	172	26	258	258	NUM
ijtc-712	172	27	|	|	ADV
ijtc-712	172	28	ilomata	ilomata	PROPN
ijtc-712	172	29	international	international	ADJ
ijtc-712	172	30	journal	journal	NOUN
ijtc-712	172	31	of	of	ADP
ijtc-712	172	32	tax	tax	PROPN
ijtc-712	172	33	&	&	CCONJ
ijtc-712	172	34	accounting	accounting	PROPN
ijtc-712	172	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	172	36	stocks	stock	NOUN
ijtc-712	172	37	holders	holder	NOUN
ijtc-712	172	38	can	can	AUX
ijtc-712	172	39	pay	pay	VERB
ijtc-712	172	40	additional	additional	ADJ
ijtc-712	172	41	final	final	ADJ
ijtc-712	172	42	income	income	NOUN
ijtc-712	172	43	tax	tax	NOUN
ijtc-712	172	44	in	in	ADP
ijtc-712	172	45	advance	advance	NOUN
ijtc-712	172	46	at	at	ADP
ijtc-712	172	47	0,5	0,5	NUM
ijtc-712	172	48	%	%	NOUN
ijtc-712	172	49	of	of	ADP
ijtc-712	172	50	stocks	stock	NOUN
ijtc-712	172	51	price	price	NOUN
ijtc-712	172	52	at	at	ADP
ijtc-712	172	53	the	the	DET
ijtc-712	172	54	date	date	NOUN
ijtc-712	172	55	of	of	ADP
ijtc-712	172	56	initial	initial	ADJ
ijtc-712	172	57	public	public	ADJ
ijtc-712	172	58	offering	offering	NOUN
ijtc-712	172	59	in	in	ADP
ijtc-712	172	60	a	a	DET
ijtc-712	172	61	period	period	NOUN
ijtc-712	172	62	of	of	ADP
ijtc-712	172	63	no	no	ADV
ijtc-712	172	64	later	later	ADV
ijtc-712	172	65	than	than	SCONJ
ijtc-712	172	66	one	one	NUM
ijtc-712	172	67	month	month	NOUN
ijtc-712	172	68	after	after	SCONJ
ijtc-712	172	69	the	the	DET
ijtc-712	172	70	founder	founder	NOUN
ijtc-712	172	71	’s	’s	PART
ijtc-712	172	72	stocks	stock	NOUN
ijtc-712	172	73	have	have	AUX
ijtc-712	172	74	been	be	AUX
ijtc-712	172	75	traded	trade	VERB
ijtc-712	172	76	on	on	ADP
ijtc-712	172	77	ise	ise	PROPN
ijtc-712	172	78	.	.	PUNCT
ijtc-712	173	1	if	if	SCONJ
ijtc-712	173	2	the	the	DET
ijtc-712	173	3	taxpayers	taxpayer	NOUN
ijtc-712	173	4	choose	choose	VERB
ijtc-712	173	5	to	to	PART
ijtc-712	173	6	exercise	exercise	VERB
ijtc-712	173	7	the	the	DET
ijtc-712	173	8	option	option	NOUN
ijtc-712	173	9	,	,	PUNCT
ijtc-712	173	10	they	they	PRON
ijtc-712	173	11	will	will	AUX
ijtc-712	173	12	pay	pay	VERB
ijtc-712	173	13	final	final	ADJ
ijtc-712	173	14	income	income	NOUN
ijtc-712	173	15	tax	tax	NOUN
ijtc-712	173	16	twice	twice	ADV
ijtc-712	173	17	,	,	PUNCT
ijtc-712	173	18	they	they	PRON
ijtc-712	173	19	should	should	AUX
ijtc-712	173	20	pay	pay	VERB
ijtc-712	173	21	the	the	DET
ijtc-712	173	22	additional	additional	ADJ
ijtc-712	173	23	final	final	ADJ
ijtc-712	173	24	income	income	NOUN
ijtc-712	173	25	tax	tax	NOUN
ijtc-712	173	26	at	at	ADP
ijtc-712	173	27	0,5	0,5	NUM
ijtc-712	173	28	%	%	NOUN
ijtc-712	173	29	within	within	ADP
ijtc-712	173	30	the	the	DET
ijtc-712	173	31	time	time	NOUN
ijtc-712	173	32	period	period	NOUN
ijtc-712	173	33	and	and	CCONJ
ijtc-712	173	34	0,1	0,1	NUM
ijtc-712	173	35	%	%	NOUN
ijtc-712	173	36	of	of	ADP
ijtc-712	173	37	final	final	ADJ
ijtc-712	173	38	income	income	NOUN
ijtc-712	173	39	tax	tax	NOUN
ijtc-712	173	40	(	(	PUNCT
ijtc-712	173	41	the	the	DET
ijtc-712	173	42	normal	normal	ADJ
ijtc-712	173	43	tax	tax	NOUN
ijtc-712	173	44	)	)	PUNCT
ijtc-712	173	45	when	when	SCONJ
ijtc-712	173	46	they	they	PRON
ijtc-712	173	47	have	have	AUX
ijtc-712	173	48	already	already	ADV
ijtc-712	173	49	sold	sell	VERB
ijtc-712	173	50	the	the	DET
ijtc-712	173	51	founder	founder	NOUN
ijtc-712	173	52	’s	’s	PART
ijtc-712	173	53	stock	stock	NOUN
ijtc-712	173	54	.	.	PUNCT
ijtc-712	174	1	therefore	therefore	ADV
ijtc-712	174	2	,	,	PUNCT
ijtc-712	174	3	if	if	SCONJ
ijtc-712	174	4	the	the	DET
ijtc-712	174	5	founder	founder	NOUN
ijtc-712	174	6	’s	’s	PART
ijtc-712	174	7	stocks	stock	NOUN
ijtc-712	174	8	holders	holder	NOUN
ijtc-712	174	9	opt	opt	VERB
ijtc-712	174	10	to	to	PART
ijtc-712	174	11	pay	pay	VERB
ijtc-712	174	12	additional	additional	ADJ
ijtc-712	174	13	income	income	NOUN
ijtc-712	174	14	tax	tax	NOUN
ijtc-712	174	15	in	in	ADP
ijtc-712	174	16	advance	advance	NOUN
ijtc-712	174	17	,	,	PUNCT
ijtc-712	174	18	when	when	SCONJ
ijtc-712	174	19	there	there	PRON
ijtc-712	174	20	is	be	VERB
ijtc-712	174	21	sale	sale	NOUN
ijtc-712	174	22	of	of	ADP
ijtc-712	174	23	the	the	DET
ijtc-712	174	24	founder	founder	NOUN
ijtc-712	174	25	’s	’s	PART
ijtc-712	174	26	stocks	stock	NOUN
ijtc-712	174	27	,	,	PUNCT
ijtc-712	174	28	the	the	DET
ijtc-712	174	29	seller	seller	NOUN
ijtc-712	174	30	or	or	CCONJ
ijtc-712	174	31	the	the	DET
ijtc-712	174	32	founder	founder	NOUN
ijtc-712	174	33	’s	’s	PART
ijtc-712	174	34	stocks	stock	NOUN
ijtc-712	174	35	holders	holder	NOUN
ijtc-712	174	36	should	should	AUX
ijtc-712	174	37	only	only	ADV
ijtc-712	174	38	pay	pay	VERB
ijtc-712	174	39	0,1	0,1	NUM
ijtc-712	174	40	%	%	NOUN
ijtc-712	174	41	of	of	ADP
ijtc-712	174	42	final	final	ADJ
ijtc-712	174	43	income	income	NOUN
ijtc-712	174	44	tax	tax	NOUN
ijtc-712	174	45	on	on	ADP
ijtc-712	174	46	the	the	DET
ijtc-712	174	47	sale	sale	NOUN
ijtc-712	174	48	event	event	NOUN
ijtc-712	174	49	(	(	PUNCT
ijtc-712	174	50	government	government	NOUN
ijtc-712	174	51	regulation	regulation	NOUN
ijtc-712	174	52	of	of	ADP
ijtc-712	174	53	the	the	DET
ijtc-712	174	54	republic	republic	NOUN
ijtc-712	174	55	of	of	ADP
ijtc-712	174	56	indonesia	indonesia	PROPN
ijtc-712	174	57	,	,	PUNCT
ijtc-712	174	58	1994	1994	NUM
ijtc-712	174	59	)	)	PUNCT
ijtc-712	174	60	(	(	PUNCT
ijtc-712	174	61	government	government	NOUN
ijtc-712	174	62	regulation	regulation	NOUN
ijtc-712	174	63	of	of	ADP
ijtc-712	174	64	the	the	DET
ijtc-712	174	65	republic	republic	NOUN
ijtc-712	174	66	of	of	ADP
ijtc-712	174	67	indonesia	indonesia	PROPN
ijtc-712	174	68	,	,	PUNCT
ijtc-712	174	69	1997	1997	NUM
ijtc-712	174	70	)	)	PUNCT
ijtc-712	174	71	second	second	ADJ
ijtc-712	174	72	,	,	PUNCT
ijtc-712	174	73	if	if	SCONJ
ijtc-712	174	74	the	the	DET
ijtc-712	174	75	taxpayers	taxpayer	NOUN
ijtc-712	174	76	(	(	PUNCT
ijtc-712	174	77	the	the	DET
ijtc-712	174	78	founder	founder	NOUN
ijtc-712	174	79	’s	’s	PART
ijtc-712	174	80	stocks	stock	NOUN
ijtc-712	174	81	holders	holder	NOUN
ijtc-712	174	82	)	)	PUNCT
ijtc-712	174	83	refuse	refuse	VERB
ijtc-712	174	84	to	to	PART
ijtc-712	174	85	pay	pay	VERB
ijtc-712	174	86	additional	additional	ADJ
ijtc-712	174	87	final	final	ADJ
ijtc-712	174	88	income	income	NOUN
ijtc-712	174	89	tax	tax	NOUN
ijtc-712	174	90	within	within	ADP
ijtc-712	174	91	the	the	DET
ijtc-712	174	92	period	period	NOUN
ijtc-712	174	93	,	,	PUNCT
ijtc-712	174	94	the	the	DET
ijtc-712	174	95	income	income	NOUN
ijtc-712	174	96	will	will	AUX
ijtc-712	174	97	be	be	AUX
ijtc-712	174	98	imposed	impose	VERB
ijtc-712	174	99	with	with	ADP
ijtc-712	174	100	two	two	NUM
ijtc-712	174	101	income	income	NOUN
ijtc-712	174	102	tax	tax	NOUN
ijtc-712	174	103	regimes	regime	NOUN
ijtc-712	174	104	,	,	PUNCT
ijtc-712	174	105	which	which	PRON
ijtc-712	174	106	are	be	AUX
ijtc-712	174	107	the	the	DET
ijtc-712	174	108	final	final	ADJ
ijtc-712	174	109	income	income	NOUN
ijtc-712	174	110	tax	tax	NOUN
ijtc-712	174	111	for	for	ADP
ijtc-712	174	112	the	the	DET
ijtc-712	174	113	sale	sale	NOUN
ijtc-712	174	114	event	event	NOUN
ijtc-712	174	115	regardless	regardless	ADV
ijtc-712	174	116	there	there	PRON
ijtc-712	174	117	is	be	VERB
ijtc-712	174	118	gain	gain	NOUN
ijtc-712	174	119	or	or	CCONJ
ijtc-712	174	120	loss	loss	NOUN
ijtc-712	174	121	and	and	CCONJ
ijtc-712	174	122	when	when	SCONJ
ijtc-712	174	123	there	there	PRON
ijtc-712	174	124	is	be	VERB
ijtc-712	174	125	capital	capital	NOUN
ijtc-712	174	126	gain	gain	NOUN
ijtc-712	174	127	,	,	PUNCT
ijtc-712	174	128	it	it	PRON
ijtc-712	174	129	will	will	AUX
ijtc-712	174	130	be	be	AUX
ijtc-712	174	131	taxed	tax	VERB
ijtc-712	174	132	under	under	ADP
ijtc-712	174	133	comprehensive	comprehensive	ADJ
ijtc-712	174	134	income	income	NOUN
ijtc-712	174	135	tax	tax	NOUN
ijtc-712	174	136	.	.	PUNCT
ijtc-712	175	1	if	if	SCONJ
ijtc-712	175	2	there	there	PRON
ijtc-712	175	3	is	be	VERB
ijtc-712	175	4	no	no	DET
ijtc-712	175	5	capital	capital	NOUN
ijtc-712	175	6	gain	gain	NOUN
ijtc-712	175	7	,	,	PUNCT
ijtc-712	175	8	the	the	DET
ijtc-712	175	9	taxpayers	taxpayer	NOUN
ijtc-712	175	10	should	should	AUX
ijtc-712	175	11	not	not	PART
ijtc-712	175	12	pay	pay	VERB
ijtc-712	175	13	additional	additional	ADJ
ijtc-712	175	14	income	income	NOUN
ijtc-712	175	15	tax	tax	NOUN
ijtc-712	175	16	.	.	PUNCT
ijtc-712	176	1	the	the	DET
ijtc-712	176	2	tax	tax	NOUN
ijtc-712	176	3	rate	rate	NOUN
ijtc-712	176	4	of	of	ADP
ijtc-712	176	5	the	the	DET
ijtc-712	176	6	second	second	ADJ
ijtc-712	176	7	option	option	NOUN
ijtc-712	176	8	depends	depend	VERB
ijtc-712	176	9	on	on	ADP
ijtc-712	176	10	the	the	DET
ijtc-712	176	11	type	type	NOUN
ijtc-712	176	12	of	of	ADP
ijtc-712	176	13	the	the	DET
ijtc-712	176	14	taxpayer	taxpayer	NOUN
ijtc-712	176	15	,	,	PUNCT
ijtc-712	176	16	whether	whether	SCONJ
ijtc-712	176	17	individual	individual	ADJ
ijtc-712	176	18	or	or	CCONJ
ijtc-712	176	19	corporate	corporate	ADJ
ijtc-712	176	20	taxpayer	taxpayer	NOUN
ijtc-712	176	21	,	,	PUNCT
ijtc-712	176	22	and	and	CCONJ
ijtc-712	176	23	especially	especially	ADV
ijtc-712	176	24	for	for	ADP
ijtc-712	176	25	individual	individual	ADJ
ijtc-712	176	26	taxpayer	taxpayer	NOUN
ijtc-712	176	27	,	,	PUNCT
ijtc-712	176	28	the	the	DET
ijtc-712	176	29	rate	rate	NOUN
ijtc-712	176	30	also	also	ADV
ijtc-712	176	31	depends	depend	VERB
ijtc-712	176	32	on	on	ADP
ijtc-712	176	33	the	the	DET
ijtc-712	176	34	income	income	NOUN
ijtc-712	176	35	tax	tax	NOUN
ijtc-712	176	36	bracket	bracket	NOUN
ijtc-712	176	37	because	because	SCONJ
ijtc-712	176	38	the	the	DET
ijtc-712	176	39	capital	capital	NOUN
ijtc-712	176	40	gain	gain	NOUN
ijtc-712	176	41	will	will	AUX
ijtc-712	176	42	be	be	AUX
ijtc-712	176	43	calculated	calculate	VERB
ijtc-712	176	44	altogether	altogether	ADV
ijtc-712	176	45	with	with	ADP
ijtc-712	176	46	other	other	ADJ
ijtc-712	176	47	comprehensive	comprehensive	ADJ
ijtc-712	176	48	income	income	NOUN
ijtc-712	176	49	.	.	PUNCT
ijtc-712	177	1	furthermore	furthermore	ADV
ijtc-712	177	2	,	,	PUNCT
ijtc-712	177	3	when	when	SCONJ
ijtc-712	177	4	the	the	DET
ijtc-712	177	5	founder	founder	NOUN
ijtc-712	177	6	’s	’s	PART
ijtc-712	177	7	stocks	stock	NOUN
ijtc-712	177	8	are	be	AUX
ijtc-712	177	9	sold	sell	VERB
ijtc-712	177	10	to	to	ADP
ijtc-712	177	11	other	other	ADJ
ijtc-712	177	12	party	party	NOUN
ijtc-712	177	13	,	,	PUNCT
ijtc-712	177	14	the	the	DET
ijtc-712	177	15	stocks	stock	NOUN
ijtc-712	177	16	are	be	AUX
ijtc-712	177	17	no	no	ADV
ijtc-712	177	18	longer	long	ADV
ijtc-712	177	19	considered	consider	VERB
ijtc-712	177	20	as	as	ADP
ijtc-712	177	21	founder	founder	NOUN
ijtc-712	177	22	’s	’s	PART
ijtc-712	177	23	stocks	stock	NOUN
ijtc-712	177	24	.	.	PUNCT
ijtc-712	178	1	the	the	DET
ijtc-712	178	2	sale	sale	NOUN
ijtc-712	178	3	of	of	ADP
ijtc-712	178	4	stocks	stock	NOUN
ijtc-712	178	5	off	off	ADP
ijtc-712	178	6	or	or	CCONJ
ijtc-712	178	7	outside	outside	ADP
ijtc-712	178	8	ise	ise	NOUN
ijtc-712	178	9	means	mean	VERB
ijtc-712	178	10	that	that	SCONJ
ijtc-712	178	11	the	the	DET
ijtc-712	178	12	stocks	stock	NOUN
ijtc-712	178	13	are	be	AUX
ijtc-712	178	14	sold	sell	VERB
ijtc-712	178	15	without	without	ADP
ijtc-712	178	16	trading	trading	NOUN
ijtc-712	178	17	mechanism	mechanism	NOUN
ijtc-712	178	18	on	on	ADP
ijtc-712	178	19	ise	ise	PROPN
ijtc-712	178	20	.	.	PUNCT
ijtc-712	179	1	in	in	ADP
ijtc-712	179	2	this	this	DET
ijtc-712	179	3	case	case	NOUN
ijtc-712	179	4	,	,	PUNCT
ijtc-712	179	5	the	the	DET
ijtc-712	179	6	seller	seller	NOUN
ijtc-712	179	7	pays	pay	VERB
ijtc-712	179	8	income	income	NOUN
ijtc-712	179	9	tax	tax	NOUN
ijtc-712	179	10	under	under	ADP
ijtc-712	179	11	comprehensive	comprehensive	ADJ
ijtc-712	179	12	income	income	NOUN
ijtc-712	179	13	tax	tax	NOUN
ijtc-712	179	14	and	and	CCONJ
ijtc-712	179	15	only	only	ADV
ijtc-712	179	16	liable	liable	ADJ
ijtc-712	179	17	to	to	ADP
ijtc-712	179	18	the	the	DET
ijtc-712	179	19	income	income	NOUN
ijtc-712	179	20	tax	tax	NOUN
ijtc-712	179	21	if	if	SCONJ
ijtc-712	179	22	there	there	PRON
ijtc-712	179	23	is	be	VERB
ijtc-712	179	24	a	a	DET
ijtc-712	179	25	capital	capital	NOUN
ijtc-712	179	26	gain	gain	NOUN
ijtc-712	179	27	from	from	ADP
ijtc-712	179	28	the	the	DET
ijtc-712	179	29	transaction	transaction	NOUN
ijtc-712	179	30	.	.	PUNCT
ijtc-712	180	1	in	in	ADP
ijtc-712	180	2	a	a	DET
ijtc-712	180	3	repo	repo	NOUN
ijtc-712	180	4	transaction	transaction	NOUN
ijtc-712	180	5	of	of	ADP
ijtc-712	180	6	stocks	stock	NOUN
ijtc-712	180	7	,	,	PUNCT
ijtc-712	180	8	complexities	complexity	NOUN
ijtc-712	180	9	and	and	CCONJ
ijtc-712	180	10	double	double	VERB
ijtc-712	180	11	even	even	ADV
ijtc-712	180	12	triple	triple	ADJ
ijtc-712	180	13	income	income	NOUN
ijtc-712	180	14	tax	tax	NOUN
ijtc-712	180	15	does	do	AUX
ijtc-712	180	16	exist	exist	VERB
ijtc-712	180	17	.	.	PUNCT
ijtc-712	181	1	in	in	ADP
ijtc-712	181	2	the	the	DET
ijtc-712	181	3	case	case	NOUN
ijtc-712	181	4	of	of	ADP
ijtc-712	181	5	stocks	stock	NOUN
ijtc-712	181	6	which	which	PRON
ijtc-712	181	7	are	be	AUX
ijtc-712	181	8	sold	sell	VERB
ijtc-712	181	9	on	on	ADP
ijtc-712	181	10	ise	ise	PROPN
ijtc-712	181	11	,	,	PUNCT
ijtc-712	181	12	for	for	ADP
ijtc-712	181	13	non	non	ADJ
ijtc-712	181	14	-	-	ADJ
ijtc-712	181	15	founder	founder	NOUN
ijtc-712	181	16	’s	’s	PART
ijtc-712	181	17	stocks	stock	NOUN
ijtc-712	181	18	and	and	CCONJ
ijtc-712	181	19	founder	founder	NOUN
ijtc-712	181	20	’s	’s	PART
ijtc-712	181	21	stocks	stock	NOUN
ijtc-712	181	22	that	that	PRON
ijtc-712	181	23	the	the	DET
ijtc-712	181	24	holder	holder	NOUN
ijtc-712	181	25	opts	opt	VERB
ijtc-712	181	26	to	to	PART
ijtc-712	181	27	pay	pay	VERB
ijtc-712	181	28	additional	additional	ADJ
ijtc-712	181	29	income	income	NOUN
ijtc-712	181	30	tax	tax	NOUN
ijtc-712	181	31	in	in	ADP
ijtc-712	181	32	advance	advance	NOUN
ijtc-712	181	33	,	,	PUNCT
ijtc-712	181	34	the	the	DET
ijtc-712	181	35	initial	initial	ADJ
ijtc-712	181	36	margin	margin	NOUN
ijtc-712	181	37	is	be	AUX
ijtc-712	181	38	taxed	tax	VERB
ijtc-712	181	39	0,1	0,1	NUM
ijtc-712	181	40	%	%	NOUN
ijtc-712	181	41	from	from	ADP
ijtc-712	181	42	the	the	DET
ijtc-712	181	43	gross	gross	ADJ
ijtc-712	181	44	amount	amount	NOUN
ijtc-712	181	45	of	of	ADP
ijtc-712	181	46	sale	sale	NOUN
ijtc-712	181	47	and	and	CCONJ
ijtc-712	181	48	special	special	NOUN
ijtc-712	181	49	for	for	SCONJ
ijtc-712	181	50	the	the	DET
ijtc-712	181	51	founder	founder	NOUN
ijtc-712	181	52	’s	’s	PART
ijtc-712	181	53	stocks	stock	NOUN
ijtc-712	181	54	will	will	AUX
ijtc-712	181	55	be	be	AUX
ijtc-712	181	56	taxed	tax	VERB
ijtc-712	181	57	with	with	ADP
ijtc-712	181	58	additional	additional	ADJ
ijtc-712	181	59	final	final	ADJ
ijtc-712	181	60	income	income	NOUN
ijtc-712	181	61	tax	tax	NOUN
ijtc-712	181	62	at	at	ADP
ijtc-712	181	63	0,5	0,5	NUM
ijtc-712	181	64	%	%	NOUN
ijtc-712	181	65	.	.	PUNCT
ijtc-712	182	1	the	the	DET
ijtc-712	182	2	holder	holder	NOUN
ijtc-712	182	3	is	be	AUX
ijtc-712	182	4	only	only	ADV
ijtc-712	182	5	considered	consider	VERB
ijtc-712	182	6	opting	opt	VERB
ijtc-712	182	7	to	to	PART
ijtc-712	182	8	pay	pay	VERB
ijtc-712	182	9	in	in	ADP
ijtc-712	182	10	advance	advance	NOUN
ijtc-712	182	11	if	if	SCONJ
ijtc-712	182	12	0,5	0,5	NUM
ijtc-712	182	13	%	%	VERB
ijtc-712	182	14	additional	additional	ADJ
ijtc-712	182	15	final	final	ADJ
ijtc-712	182	16	income	income	NOUN
ijtc-712	182	17	tax	tax	NOUN
ijtc-712	182	18	is	be	AUX
ijtc-712	182	19	paid	pay	VERB
ijtc-712	182	20	within	within	ADP
ijtc-712	182	21	one	one	NUM
ijtc-712	182	22	month	month	NOUN
ijtc-712	182	23	after	after	SCONJ
ijtc-712	182	24	the	the	DET
ijtc-712	182	25	founder	founder	NOUN
ijtc-712	182	26	’s	’s	PART
ijtc-712	182	27	stocks	stock	NOUN
ijtc-712	182	28	have	have	AUX
ijtc-712	182	29	been	be	AUX
ijtc-712	182	30	traded	trade	VERB
ijtc-712	182	31	on	on	ADP
ijtc-712	182	32	ise	ise	PROPN
ijtc-712	182	33	.	.	PUNCT
ijtc-712	183	1	meanwhile	meanwhile	ADV
ijtc-712	183	2	,	,	PUNCT
ijtc-712	183	3	the	the	DET
ijtc-712	183	4	founder	founder	NOUN
ijtc-712	183	5	’s	’s	PART
ijtc-712	183	6	stocks	stock	NOUN
ijtc-712	183	7	which	which	PRON
ijtc-712	183	8	are	be	AUX
ijtc-712	183	9	sold	sell	VERB
ijtc-712	183	10	on	on	ADP
ijtc-712	183	11	ise	ise	NOUN
ijtc-712	183	12	but	but	CCONJ
ijtc-712	183	13	the	the	DET
ijtc-712	183	14	holder	holder	NOUN
ijtc-712	183	15	of	of	ADP
ijtc-712	183	16	the	the	DET
ijtc-712	183	17	stocks	stock	NOUN
ijtc-712	183	18	does	do	AUX
ijtc-712	183	19	not	not	PART
ijtc-712	183	20	choose	choose	VERB
ijtc-712	183	21	the	the	DET
ijtc-712	183	22	payment	payment	NOUN
ijtc-712	183	23	of	of	ADP
ijtc-712	183	24	additional	additional	ADJ
ijtc-712	183	25	income	income	NOUN
ijtc-712	183	26	tax	tax	NOUN
ijtc-712	183	27	in	in	ADP
ijtc-712	183	28	advance	advance	NOUN
ijtc-712	183	29	,	,	PUNCT
ijtc-712	183	30	the	the	DET
ijtc-712	183	31	additional	additional	ADJ
ijtc-712	183	32	income	income	NOUN
ijtc-712	183	33	tax	tax	NOUN
ijtc-712	183	34	at	at	ADP
ijtc-712	183	35	0,5	0,5	NUM
ijtc-712	183	36	%	%	NOUN
ijtc-712	183	37	of	of	ADP
ijtc-712	183	38	initial	initial	ADJ
ijtc-712	183	39	margin	margin	NOUN
ijtc-712	183	40	will	will	AUX
ijtc-712	183	41	not	not	PART
ijtc-712	183	42	be	be	AUX
ijtc-712	183	43	imposed	impose	VERB
ijtc-712	183	44	with	with	ADP
ijtc-712	183	45	income	income	NOUN
ijtc-712	183	46	tax	tax	NOUN
ijtc-712	183	47	because	because	SCONJ
ijtc-712	183	48	it	it	PRON
ijtc-712	183	49	has	have	AUX
ijtc-712	183	50	not	not	PART
ijtc-712	183	51	been	be	AUX
ijtc-712	183	52	realised	realise	VERB
ijtc-712	183	53	.	.	PUNCT
ijtc-712	184	1	hence	hence	ADV
ijtc-712	184	2	,	,	PUNCT
ijtc-712	184	3	whether	whether	SCONJ
ijtc-712	184	4	the	the	DET
ijtc-712	184	5	buyer	buyer	NOUN
ijtc-712	184	6	of	of	ADP
ijtc-712	184	7	the	the	DET
ijtc-712	184	8	stocks	stock	NOUN
ijtc-712	184	9	derived	derive	VERB
ijtc-712	184	10	initial	initial	ADJ
ijtc-712	184	11	or	or	CCONJ
ijtc-712	184	12	variation	variation	NOUN
ijtc-712	184	13	margin	margin	NOUN
ijtc-712	184	14	or	or	CCONJ
ijtc-712	184	15	not	not	PART
ijtc-712	184	16	,	,	PUNCT
ijtc-712	184	17	as	as	ADV
ijtc-712	184	18	long	long	ADV
ijtc-712	184	19	as	as	SCONJ
ijtc-712	184	20	the	the	DET
ijtc-712	184	21	stocks	stock	NOUN
ijtc-712	184	22	are	be	AUX
ijtc-712	184	23	traded	trade	VERB
ijtc-712	184	24	on	on	ADP
ijtc-712	184	25	ise	ise	PROPN
ijtc-712	184	26	,	,	PUNCT
ijtc-712	184	27	the	the	DET
ijtc-712	184	28	seller	seller	NOUN
ijtc-712	184	29	of	of	ADP
ijtc-712	184	30	the	the	DET
ijtc-712	184	31	stocks	stock	NOUN
ijtc-712	184	32	should	should	AUX
ijtc-712	184	33	pay	pay	VERB
ijtc-712	184	34	final	final	ADJ
ijtc-712	184	35	income	income	NOUN
ijtc-712	184	36	tax	tax	NOUN
ijtc-712	184	37	.	.	PUNCT
ijtc-712	185	1	the	the	DET
ijtc-712	185	2	result	result	NOUN
ijtc-712	185	3	of	of	ADP
ijtc-712	185	4	final	final	ADJ
ijtc-712	185	5	income	income	NOUN
ijtc-712	185	6	tax	tax	NOUN
ijtc-712	185	7	applied	apply	VERB
ijtc-712	185	8	on	on	ADP
ijtc-712	185	9	repo	repo	NOUN
ijtc-712	185	10	transactions	transaction	NOUN
ijtc-712	185	11	of	of	ADP
ijtc-712	185	12	stocks	stock	NOUN
ijtc-712	185	13	will	will	AUX
ijtc-712	185	14	be	be	AUX
ijtc-712	185	15	similar	similar	ADJ
ijtc-712	185	16	with	with	ADP
ijtc-712	185	17	the	the	DET
ijtc-712	185	18	application	application	NOUN
ijtc-712	185	19	of	of	ADP
ijtc-712	185	20	repo	repo	NOUN
ijtc-712	185	21	transactions	transaction	NOUN
ijtc-712	185	22	of	of	ADP
ijtc-712	185	23	bonds	bond	NOUN
ijtc-712	185	24	,	,	PUNCT
ijtc-712	185	25	unless	unless	SCONJ
ijtc-712	185	26	for	for	ADP
ijtc-712	185	27	stocks	stock	NOUN
ijtc-712	185	28	which	which	PRON
ijtc-712	185	29	are	be	AUX
ijtc-712	185	30	traded	trade	VERB
ijtc-712	185	31	outside	outside	ADP
ijtc-712	185	32	ise	ise	PROPN
ijtc-712	185	33	.	.	PUNCT
ijtc-712	186	1	the	the	DET
ijtc-712	186	2	stocks	stock	NOUN
ijtc-712	186	3	which	which	PRON
ijtc-712	186	4	are	be	AUX
ijtc-712	186	5	traded	trade	VERB
ijtc-712	186	6	outside	outside	ADP
ijtc-712	186	7	ise	ise	NOUN
ijtc-712	186	8	will	will	AUX
ijtc-712	186	9	only	only	ADV
ijtc-712	186	10	be	be	AUX
ijtc-712	186	11	liable	liable	ADJ
ijtc-712	186	12	to	to	ADP
ijtc-712	186	13	comprehensive	comprehensive	ADJ
ijtc-712	186	14	income	income	NOUN
ijtc-712	186	15	tax	tax	NOUN
ijtc-712	186	16	.	.	PUNCT
ijtc-712	187	1	this	this	PRON
ijtc-712	187	2	mean	mean	VERB
ijtc-712	187	3	that	that	SCONJ
ijtc-712	187	4	there	there	PRON
ijtc-712	187	5	is	be	VERB
ijtc-712	187	6	no	no	DET
ijtc-712	187	7	income	income	NOUN
ijtc-712	187	8	tax	tax	NOUN
ijtc-712	187	9	for	for	ADP
ijtc-712	187	10	initial	initial	ADJ
ijtc-712	187	11	margin	margin	NOUN
ijtc-712	187	12	and	and	CCONJ
ijtc-712	187	13	variation	variation	NOUN
ijtc-712	187	14	margin	margin	NOUN
ijtc-712	187	15	since	since	SCONJ
ijtc-712	187	16	the	the	DET
ijtc-712	187	17	margin	margin	NOUN
ijtc-712	187	18	has	have	AUX
ijtc-712	187	19	not	not	PART
ijtc-712	187	20	been	be	AUX
ijtc-712	187	21	realised	realise	VERB
ijtc-712	187	22	.	.	PUNCT
ijtc-712	188	1	meanwhile	meanwhile	ADV
ijtc-712	188	2	,	,	PUNCT
ijtc-712	188	3	the	the	DET
ijtc-712	188	4	repo	repo	NOUN
ijtc-712	188	5	interest	interest	NOUN
ijtc-712	188	6	derived	derive	VERB
ijtc-712	188	7	by	by	ADP
ijtc-712	188	8	the	the	DET
ijtc-712	188	9	buyer	buyer	NOUN
ijtc-712	188	10	at	at	ADP
ijtc-712	188	11	the	the	DET
ijtc-712	188	12	end	end	NOUN
ijtc-712	188	13	of	of	ADP
ijtc-712	188	14	repo	repo	NOUN
ijtc-712	188	15	contract	contract	NOUN
ijtc-712	188	16	if	if	SCONJ
ijtc-712	188	17	the	the	DET
ijtc-712	188	18	interest	interest	NOUN
ijtc-712	188	19	paid	pay	VERB
ijtc-712	188	20	separately	separately	ADV
ijtc-712	188	21	from	from	ADP
ijtc-712	188	22	the	the	DET
ijtc-712	188	23	stocks	stock	NOUN
ijtc-712	188	24	’	'	PUNCT
ijtc-712	188	25	price	price	NOUN
ijtc-712	188	26	,	,	PUNCT
ijtc-712	188	27	it	it	PRON
ijtc-712	188	28	will	will	AUX
ijtc-712	188	29	be	be	AUX
ijtc-712	188	30	taxed	tax	VERB
ijtc-712	188	31	under	under	ADP
ijtc-712	188	32	comprehensive	comprehensive	ADJ
ijtc-712	188	33	income	income	NOUN
ijtc-712	188	34	tax	tax	NOUN
ijtc-712	188	35	.	.	PUNCT
ijtc-712	189	1	however	however	ADV
ijtc-712	189	2	,	,	PUNCT
ijtc-712	189	3	if	if	SCONJ
ijtc-712	189	4	the	the	DET
ijtc-712	189	5	interest	interest	NOUN
ijtc-712	189	6	included	include	VERB
ijtc-712	189	7	in	in	ADP
ijtc-712	189	8	the	the	DET
ijtc-712	189	9	stocks	stock	NOUN
ijtc-712	189	10	’	'	PUNCT
ijtc-712	189	11	repurchase	repurchase	NOUN
ijtc-712	189	12	price	price	NOUN
ijtc-712	189	13	,	,	PUNCT
ijtc-712	189	14	the	the	DET
ijtc-712	189	15	income	income	NOUN
ijtc-712	189	16	tax	tax	NOUN
ijtc-712	189	17	which	which	PRON
ijtc-712	189	18	should	should	AUX
ijtc-712	189	19	be	be	AUX
ijtc-712	189	20	imposed	impose	VERB
ijtc-712	189	21	is	be	AUX
ijtc-712	189	22	only	only	ADV
ijtc-712	189	23	0,1	0,1	NUM
ijtc-712	189	24	%	%	NOUN
ijtc-712	189	25	of	of	ADP
ijtc-712	189	26	final	final	ADJ
ijtc-712	189	27	income	income	NOUN
ijtc-712	189	28	tax	tax	NOUN
ijtc-712	189	29	based	base	VERB
ijtc-712	189	30	on	on	ADP
ijtc-712	189	31	the	the	DET
ijtc-712	189	32	gross	gross	ADJ
ijtc-712	189	33	amount	amount	NOUN
ijtc-712	189	34	of	of	ADP
ijtc-712	189	35	repurchase	repurchase	NOUN
ijtc-712	189	36	price	price	NOUN
ijtc-712	189	37	.	.	PUNCT
ijtc-712	190	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	190	2	repurchase	repurchase	NOUN
ijtc-712	190	3	agreement	agreement	NOUN
ijtc-712	190	4	:	:	PUNCT
ijtc-712	190	5	dual	dual	ADJ
ijtc-712	190	6	perspectives	perspective	NOUN
ijtc-712	190	7	in	in	ADP
ijtc-712	190	8	indonesian	indonesian	ADJ
ijtc-712	190	9	income	income	NOUN
ijtc-712	190	10	tax	tax	NOUN
ijtc-712	190	11	law	law	NOUN
ijtc-712	190	12	indradi	indradi	NOUN
ijtc-712	190	13	259	259	NUM
ijtc-712	190	14	|	|	CCONJ
ijtc-712	190	15	ilomata	ilomata	PROPN
ijtc-712	190	16	international	international	ADJ
ijtc-712	190	17	journal	journal	NOUN
ijtc-712	190	18	of	of	ADP
ijtc-712	190	19	tax	tax	PROPN
ijtc-712	190	20	&	&	CCONJ
ijtc-712	190	21	accounting	accounting	NOUN
ijtc-712	190	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-712	190	23	notwithstanding	notwithstanding	ADV
ijtc-712	190	24	,	,	PUNCT
ijtc-712	190	25	if	if	SCONJ
ijtc-712	190	26	dividend	dividend	NOUN
ijtc-712	190	27	distributed	distribute	VERB
ijtc-712	190	28	to	to	ADP
ijtc-712	190	29	the	the	DET
ijtc-712	190	30	stockholder	stockholder	NOUN
ijtc-712	190	31	during	during	ADP
ijtc-712	190	32	repo	repo	NOUN
ijtc-712	190	33	period	period	NOUN
ijtc-712	190	34	,	,	PUNCT
ijtc-712	190	35	then	then	ADV
ijtc-712	190	36	there	there	PRON
ijtc-712	190	37	is	be	VERB
ijtc-712	190	38	manufactured	manufacture	VERB
ijtc-712	190	39	income	income	NOUN
ijtc-712	190	40	for	for	ADP
ijtc-712	190	41	the	the	DET
ijtc-712	190	42	seller	seller	NOUN
ijtc-712	190	43	in	in	ADP
ijtc-712	190	44	repo	repo	NOUN
ijtc-712	190	45	transaction	transaction	NOUN
ijtc-712	190	46	since	since	SCONJ
ijtc-712	190	47	the	the	DET
ijtc-712	190	48	buyer	buyer	NOUN
ijtc-712	190	49	(	(	PUNCT
ijtc-712	190	50	the	the	DET
ijtc-712	190	51	stockholder	stockholder	NOUN
ijtc-712	190	52	during	during	ADP
ijtc-712	190	53	repo	repo	NOUN
ijtc-712	190	54	)	)	PUNCT
ijtc-712	190	55	is	be	AUX
ijtc-712	190	56	a	a	DET
ijtc-712	190	57	temporary	temporary	ADJ
ijtc-712	190	58	owner	owner	NOUN
ijtc-712	190	59	and	and	CCONJ
ijtc-712	190	60	should	should	AUX
ijtc-712	190	61	transfer	transfer	VERB
ijtc-712	190	62	the	the	DET
ijtc-712	190	63	dividend	dividend	NOUN
ijtc-712	190	64	to	to	ADP
ijtc-712	190	65	the	the	DET
ijtc-712	190	66	seller	seller	NOUN
ijtc-712	190	67	.	.	PUNCT
ijtc-712	191	1	again	again	ADV
ijtc-712	191	2	,	,	PUNCT
ijtc-712	191	3	there	there	PRON
ijtc-712	191	4	is	be	VERB
ijtc-712	191	5	complexity	complexity	NOUN
ijtc-712	191	6	and	and	CCONJ
ijtc-712	191	7	economic	economic	ADJ
ijtc-712	191	8	double	double	ADJ
ijtc-712	191	9	tax	tax	NOUN
ijtc-712	191	10	for	for	ADP
ijtc-712	191	11	the	the	DET
ijtc-712	191	12	manufactured	manufacture	VERB
ijtc-712	191	13	income	income	NOUN
ijtc-712	191	14	.	.	PUNCT
ijtc-712	192	1	based	base	VERB
ijtc-712	192	2	on	on	ADP
ijtc-712	192	3	indonesian	indonesian	ADJ
ijtc-712	192	4	income	income	NOUN
ijtc-712	192	5	tax	tax	NOUN
ijtc-712	192	6	law	law	NOUN
ijtc-712	192	7	,	,	PUNCT
ijtc-712	192	8	income	income	NOUN
ijtc-712	192	9	tax	tax	NOUN
ijtc-712	192	10	for	for	ADP
ijtc-712	192	11	dividend	dividend	NOUN
ijtc-712	192	12	which	which	PRON
ijtc-712	192	13	is	be	AUX
ijtc-712	192	14	derived	derive	VERB
ijtc-712	192	15	by	by	ADP
ijtc-712	192	16	individual	individual	ADJ
ijtc-712	192	17	taxpayer	taxpayer	NOUN
ijtc-712	192	18	and	and	CCONJ
ijtc-712	192	19	corporate	corporate	ADJ
ijtc-712	192	20	taxpayer	taxpayer	NOUN
ijtc-712	192	21	are	be	AUX
ijtc-712	192	22	different	different	ADJ
ijtc-712	192	23	.	.	PUNCT
ijtc-712	193	1	dividend	dividend	NOUN
ijtc-712	193	2	derived	derive	VERB
ijtc-712	193	3	by	by	ADP
ijtc-712	193	4	individual	individual	NOUN
ijtc-712	193	5	is	be	AUX
ijtc-712	193	6	liable	liable	ADJ
ijtc-712	193	7	to	to	ADP
ijtc-712	193	8	10	10	NUM
ijtc-712	193	9	%	%	NOUN
ijtc-712	193	10	of	of	ADP
ijtc-712	193	11	final	final	ADJ
ijtc-712	193	12	income	income	NOUN
ijtc-712	193	13	tax	tax	NOUN
ijtc-712	193	14	from	from	ADP
ijtc-712	193	15	the	the	DET
ijtc-712	193	16	gross	gross	ADJ
ijtc-712	193	17	amount	amount	NOUN
ijtc-712	193	18	of	of	ADP
ijtc-712	193	19	the	the	DET
ijtc-712	193	20	dividend	dividend	NOUN
ijtc-712	193	21	,	,	PUNCT
ijtc-712	193	22	whereas	whereas	SCONJ
ijtc-712	193	23	dividend	dividend	NOUN
ijtc-712	193	24	derived	derive	VERB
ijtc-712	193	25	by	by	ADP
ijtc-712	193	26	corporate	corporate	ADJ
ijtc-712	193	27	is	be	AUX
ijtc-712	193	28	liable	liable	ADJ
ijtc-712	193	29	to	to	ADP
ijtc-712	193	30	comprehensive	comprehensive	ADJ
ijtc-712	193	31	income	income	NOUN
ijtc-712	193	32	tax	tax	NOUN
ijtc-712	193	33	.	.	PUNCT
ijtc-712	194	1	in	in	ADP
ijtc-712	194	2	the	the	DET
ijtc-712	194	3	case	case	NOUN
ijtc-712	194	4	of	of	ADP
ijtc-712	194	5	repo	repo	NOUN
ijtc-712	194	6	,	,	PUNCT
ijtc-712	194	7	when	when	SCONJ
ijtc-712	194	8	the	the	DET
ijtc-712	194	9	dividend	dividend	NOUN
ijtc-712	194	10	is	be	AUX
ijtc-712	194	11	received	receive	VERB
ijtc-712	194	12	by	by	ADP
ijtc-712	194	13	the	the	DET
ijtc-712	194	14	buyer	buyer	NOUN
ijtc-712	194	15	and	and	CCONJ
ijtc-712	194	16	the	the	DET
ijtc-712	194	17	buyer	buyer	NOUN
ijtc-712	194	18	is	be	AUX
ijtc-712	194	19	an	an	DET
ijtc-712	194	20	individual	individual	NOUN
ijtc-712	194	21	,	,	PUNCT
ijtc-712	194	22	the	the	DET
ijtc-712	194	23	dividend	dividend	NOUN
ijtc-712	194	24	has	have	AUX
ijtc-712	194	25	already	already	ADV
ijtc-712	194	26	been	be	AUX
ijtc-712	194	27	taxed	tax	VERB
ijtc-712	194	28	through	through	ADP
ijtc-712	194	29	withholding	withholding	NOUN
ijtc-712	194	30	mechanism	mechanism	NOUN
ijtc-712	194	31	by	by	ADP
ijtc-712	194	32	the	the	DET
ijtc-712	194	33	payor	payor	NOUN
ijtc-712	194	34	.	.	PUNCT
ijtc-712	195	1	while	while	SCONJ
ijtc-712	195	2	,	,	PUNCT
ijtc-712	195	3	if	if	SCONJ
ijtc-712	195	4	the	the	DET
ijtc-712	195	5	buyer	buyer	NOUN
ijtc-712	195	6	is	be	AUX
ijtc-712	195	7	a	a	DET
ijtc-712	195	8	corporation	corporation	NOUN
ijtc-712	195	9	,	,	PUNCT
ijtc-712	195	10	there	there	PRON
ijtc-712	195	11	is	be	VERB
ijtc-712	195	12	no	no	DET
ijtc-712	195	13	liable	liable	ADJ
ijtc-712	195	14	income	income	NOUN
ijtc-712	195	15	tax	tax	NOUN
ijtc-712	195	16	since	since	SCONJ
ijtc-712	195	17	the	the	DET
ijtc-712	195	18	dividend	dividend	NOUN
ijtc-712	195	19	should	should	AUX
ijtc-712	195	20	be	be	AUX
ijtc-712	195	21	transferred	transfer	VERB
ijtc-712	195	22	immediately	immediately	ADV
ijtc-712	195	23	to	to	ADP
ijtc-712	195	24	the	the	DET
ijtc-712	195	25	buyer	buyer	NOUN
ijtc-712	195	26	.	.	PUNCT
ijtc-712	196	1	double	double	ADJ
ijtc-712	196	2	tax	tax	NOUN
ijtc-712	196	3	and	and	CCONJ
ijtc-712	196	4	complexity	complexity	NOUN
ijtc-712	196	5	do	do	AUX
ijtc-712	196	6	exist	exist	VERB
ijtc-712	196	7	if	if	SCONJ
ijtc-712	196	8	the	the	DET
ijtc-712	196	9	buyer	buyer	NOUN
ijtc-712	196	10	is	be	AUX
ijtc-712	196	11	an	an	DET
ijtc-712	196	12	individual	individual	ADJ
ijtc-712	196	13	taxpayer	taxpayer	NOUN
ijtc-712	196	14	,	,	PUNCT
ijtc-712	196	15	because	because	SCONJ
ijtc-712	196	16	despite	despite	SCONJ
ijtc-712	196	17	the	the	DET
ijtc-712	196	18	fact	fact	NOUN
ijtc-712	196	19	that	that	SCONJ
ijtc-712	196	20	the	the	DET
ijtc-712	196	21	dividend	dividend	NOUN
ijtc-712	196	22	has	have	AUX
ijtc-712	196	23	been	be	AUX
ijtc-712	196	24	taxed	tax	VERB
ijtc-712	196	25	,	,	PUNCT
ijtc-712	196	26	the	the	DET
ijtc-712	196	27	seller	seller	NOUN
ijtc-712	196	28	(	(	PUNCT
ijtc-712	196	29	the	the	DET
ijtc-712	196	30	ultimate	ultimate	ADJ
ijtc-712	196	31	income	income	NOUN
ijtc-712	196	32	recipient	recipient	NOUN
ijtc-712	196	33	)	)	PUNCT
ijtc-712	196	34	should	should	AUX
ijtc-712	196	35	also	also	ADV
ijtc-712	196	36	bear	bear	VERB
ijtc-712	196	37	the	the	DET
ijtc-712	196	38	income	income	NOUN
ijtc-712	196	39	tax	tax	NOUN
ijtc-712	196	40	burden	burden	NOUN
ijtc-712	196	41	as	as	ADP
ijtc-712	196	42	part	part	NOUN
ijtc-712	196	43	of	of	ADP
ijtc-712	196	44	its	its	PRON
ijtc-712	196	45	comprehensive	comprehensive	ADJ
ijtc-712	196	46	income	income	NOUN
ijtc-712	196	47	in	in	ADP
ijtc-712	196	48	the	the	DET
ijtc-712	196	49	end	end	NOUN
ijtc-712	196	50	of	of	ADP
ijtc-712	196	51	the	the	DET
ijtc-712	196	52	fiscal	fiscal	ADJ
ijtc-712	196	53	year	year	NOUN
ijtc-712	196	54	.	.	PUNCT
ijtc-712	197	1	in	in	ADP
ijtc-712	197	2	contrast	contrast	NOUN
ijtc-712	197	3	,	,	PUNCT
ijtc-712	197	4	when	when	SCONJ
ijtc-712	197	5	the	the	DET
ijtc-712	197	6	buyer	buyer	NOUN
ijtc-712	197	7	is	be	AUX
ijtc-712	197	8	a	a	DET
ijtc-712	197	9	corporation	corporation	NOUN
ijtc-712	197	10	,	,	PUNCT
ijtc-712	197	11	double	double	ADJ
ijtc-712	197	12	tax	tax	NOUN
ijtc-712	197	13	and	and	CCONJ
ijtc-712	197	14	such	such	ADJ
ijtc-712	197	15	complexity	complexity	NOUN
ijtc-712	197	16	do	do	AUX
ijtc-712	197	17	not	not	PART
ijtc-712	197	18	exist	exist	VERB
ijtc-712	197	19	.	.	PUNCT
ijtc-712	198	1	however	however	ADV
ijtc-712	198	2	,	,	PUNCT
ijtc-712	198	3	based	base	VERB
ijtc-712	198	4	on	on	ADP
ijtc-712	198	5	the	the	DET
ijtc-712	198	6	revised	revise	VERB
ijtc-712	198	7	articles	article	NOUN
ijtc-712	198	8	of	of	ADP
ijtc-712	198	9	income	income	NOUN
ijtc-712	198	10	tax	tax	NOUN
ijtc-712	198	11	law	law	NOUN
ijtc-712	198	12	in	in	ADP
ijtc-712	198	13	law	law	NOUN
ijtc-712	198	14	no	no	DET
ijtc-712	198	15	11	11	NUM
ijtc-712	198	16	of	of	ADP
ijtc-712	198	17	2020	2020	NUM
ijtc-712	198	18	concerning	concern	VERB
ijtc-712	198	19	job	job	NOUN
ijtc-712	198	20	creation	creation	NOUN
ijtc-712	198	21	(	(	PUNCT
ijtc-712	198	22	the	the	DET
ijtc-712	198	23	omnibus	omnibus	ADJ
ijtc-712	198	24	law	law	NOUN
ijtc-712	198	25	)	)	PUNCT
ijtc-712	198	26	,	,	PUNCT
ijtc-712	198	27	dividend	dividend	NOUN
ijtc-712	198	28	which	which	PRON
ijtc-712	198	29	is	be	AUX
ijtc-712	198	30	derived	derive	VERB
ijtc-712	198	31	by	by	ADP
ijtc-712	198	32	individual	individual	ADJ
ijtc-712	198	33	taxpayer	taxpayer	NOUN
ijtc-712	198	34	may	may	AUX
ijtc-712	198	35	not	not	PART
ijtc-712	198	36	be	be	AUX
ijtc-712	198	37	liable	liable	ADJ
ijtc-712	198	38	to	to	PART
ijtc-712	198	39	income	income	VERB
ijtc-712	198	40	tax	tax	NOUN
ijtc-712	198	41	if	if	SCONJ
ijtc-712	198	42	it	it	PRON
ijtc-712	198	43	is	be	AUX
ijtc-712	198	44	invested	invest	VERB
ijtc-712	198	45	in	in	ADP
ijtc-712	198	46	indonesia	indonesia	PROPN
ijtc-712	198	47	under	under	ADP
ijtc-712	198	48	certain	certain	ADJ
ijtc-712	198	49	terms	term	NOUN
ijtc-712	198	50	and	and	CCONJ
ijtc-712	198	51	condition	condition	NOUN
ijtc-712	198	52	.	.	PUNCT
ijtc-712	199	1	the	the	DET
ijtc-712	199	2	result	result	NOUN
ijtc-712	199	3	of	of	ADP
ijtc-712	199	4	tax	tax	NOUN
ijtc-712	199	5	treatment	treatment	NOUN
ijtc-712	199	6	of	of	ADP
ijtc-712	199	7	repo	repo	NOUN
ijtc-712	199	8	transaction	transaction	NOUN
ijtc-712	199	9	with	with	ADP
ijtc-712	199	10	stocks	stock	NOUN
ijtc-712	199	11	collateral	collateral	NOUN
ijtc-712	199	12	are	be	AUX
ijtc-712	199	13	varied	varied	ADJ
ijtc-712	199	14	depending	depend	VERB
ijtc-712	199	15	on	on	ADP
ijtc-712	199	16	the	the	DET
ijtc-712	199	17	circumstances	circumstance	NOUN
ijtc-712	199	18	.	.	PUNCT
ijtc-712	200	1	the	the	DET
ijtc-712	200	2	result	result	NOUN
ijtc-712	200	3	of	of	ADP
ijtc-712	200	4	the	the	DET
ijtc-712	200	5	application	application	NOUN
ijtc-712	200	6	of	of	ADP
ijtc-712	200	7	final	final	ADJ
ijtc-712	200	8	income	income	NOUN
ijtc-712	200	9	tax	tax	NOUN
ijtc-712	200	10	is	be	AUX
ijtc-712	200	11	somewhat	somewhat	ADV
ijtc-712	200	12	similar	similar	ADJ
ijtc-712	200	13	with	with	ADP
ijtc-712	200	14	bonds	bond	NOUN
ijtc-712	200	15	despite	despite	SCONJ
ijtc-712	200	16	that	that	SCONJ
ijtc-712	200	17	the	the	DET
ijtc-712	200	18	tax	tax	NOUN
ijtc-712	200	19	rates	rate	NOUN
ijtc-712	200	20	are	be	AUX
ijtc-712	200	21	different	different	ADJ
ijtc-712	200	22	.	.	PUNCT
ijtc-712	201	1	moreover	moreover	ADV
ijtc-712	201	2	,	,	PUNCT
ijtc-712	201	3	the	the	DET
ijtc-712	201	4	implementation	implementation	NOUN
ijtc-712	201	5	of	of	ADP
ijtc-712	201	6	comprehensive	comprehensive	ADJ
ijtc-712	201	7	income	income	NOUN
ijtc-712	201	8	tax	tax	NOUN
ijtc-712	201	9	in	in	ADP
ijtc-712	201	10	repo	repo	NOUN
ijtc-712	201	11	of	of	ADP
ijtc-712	201	12	stocks	stock	NOUN
ijtc-712	201	13	reveal	reveal	VERB
ijtc-712	201	14	the	the	DET
ijtc-712	201	15	perplexity	perplexity	NOUN
ijtc-712	201	16	and	and	CCONJ
ijtc-712	201	17	discrimination	discrimination	NOUN
ijtc-712	201	18	on	on	ADP
ijtc-712	201	19	the	the	DET
ijtc-712	201	20	tax	tax	NOUN
ijtc-712	201	21	treatment	treatment	NOUN
ijtc-712	201	22	for	for	ADP
ijtc-712	201	23	exactly	exactly	ADV
ijtc-712	201	24	the	the	DET
ijtc-712	201	25	same	same	ADJ
ijtc-712	201	26	transactions	transaction	NOUN
ijtc-712	201	27	.	.	PUNCT
ijtc-712	202	1	from	from	ADP
ijtc-712	202	2	the	the	DET
ijtc-712	202	3	discussion	discussion	NOUN
ijtc-712	202	4	,	,	PUNCT
ijtc-712	202	5	we	we	PRON
ijtc-712	202	6	can	can	AUX
ijtc-712	202	7	conclude	conclude	VERB
ijtc-712	202	8	that	that	SCONJ
ijtc-712	202	9	if	if	SCONJ
ijtc-712	202	10	a	a	DET
ijtc-712	202	11	repo	repo	NOUN
ijtc-712	202	12	transaction	transaction	NOUN
ijtc-712	202	13	using	use	VERB
ijtc-712	202	14	stocks	stock	NOUN
ijtc-712	202	15	as	as	ADP
ijtc-712	202	16	collateral	collateral	NOUN
ijtc-712	202	17	,	,	PUNCT
ijtc-712	202	18	the	the	DET
ijtc-712	202	19	imposition	imposition	NOUN
ijtc-712	202	20	of	of	ADP
ijtc-712	202	21	the	the	DET
ijtc-712	202	22	income	income	NOUN
ijtc-712	202	23	tax	tax	NOUN
ijtc-712	202	24	can	can	AUX
ijtc-712	202	25	be	be	AUX
ijtc-712	202	26	double	double	ADJ
ijtc-712	202	27	or	or	CCONJ
ijtc-712	202	28	even	even	ADV
ijtc-712	202	29	triple	triple	ADJ
ijtc-712	202	30	,	,	PUNCT
ijtc-712	202	31	especially	especially	ADV
ijtc-712	202	32	for	for	ADP
ijtc-712	202	33	stocks	stock	NOUN
ijtc-712	202	34	which	which	PRON
ijtc-712	202	35	are	be	AUX
ijtc-712	202	36	traded	trade	VERB
ijtc-712	202	37	on	on	ADP
ijtc-712	202	38	ise	ise	PROPN
ijtc-712	202	39	.	.	PROPN
ijtc-712	203	1	4	4	X
ijtc-712	203	2	.	.	X
ijtc-712	203	3	repo	repo	ADP
ijtc-712	203	4	transaction	transaction	NOUN
ijtc-712	203	5	viewed	view	VERB
ijtc-712	203	6	from	from	ADP
ijtc-712	203	7	accounting	accounting	NOUN
ijtc-712	203	8	perspective	perspective	NOUN
ijtc-712	203	9	as	as	SCONJ
ijtc-712	203	10	aforementioned	aforementioned	ADJ
ijtc-712	203	11	,	,	PUNCT
ijtc-712	203	12	indonesian	indonesian	ADJ
ijtc-712	203	13	prevailing	prevail	VERB
ijtc-712	203	14	tax	tax	NOUN
ijtc-712	203	15	law	law	NOUN
ijtc-712	203	16	does	do	AUX
ijtc-712	203	17	not	not	PART
ijtc-712	203	18	provide	provide	VERB
ijtc-712	203	19	specific	specific	ADJ
ijtc-712	203	20	law	law	NOUN
ijtc-712	203	21	with	with	ADP
ijtc-712	203	22	respect	respect	NOUN
ijtc-712	203	23	to	to	AUX
ijtc-712	203	24	repo	repo	VERB
ijtc-712	203	25	transaction	transaction	NOUN
ijtc-712	203	26	.	.	PUNCT
ijtc-712	204	1	therefore	therefore	ADV
ijtc-712	204	2	,	,	PUNCT
ijtc-712	204	3	repo	repo	ADP
ijtc-712	204	4	transaction	transaction	NOUN
ijtc-712	204	5	is	be	AUX
ijtc-712	204	6	not	not	PART
ijtc-712	204	7	regarded	regard	VERB
ijtc-712	204	8	as	as	ADP
ijtc-712	204	9	one	one	NUM
ijtc-712	204	10	set	set	NOUN
ijtc-712	204	11	of	of	ADP
ijtc-712	204	12	transaction	transaction	NOUN
ijtc-712	204	13	but	but	CCONJ
ijtc-712	204	14	as	as	ADP
ijtc-712	204	15	separated	separate	VERB
ijtc-712	204	16	transactions	transaction	NOUN
ijtc-712	204	17	,	,	PUNCT
ijtc-712	204	18	predominantly	predominantly	ADV
ijtc-712	204	19	provided	provide	VERB
ijtc-712	204	20	under	under	ADP
ijtc-712	204	21	schedular	schedular	ADJ
ijtc-712	204	22	income	income	NOUN
ijtc-712	204	23	tax	tax	NOUN
ijtc-712	204	24	system	system	NOUN
ijtc-712	204	25	depending	depend	VERB
ijtc-712	204	26	on	on	ADP
ijtc-712	204	27	repo	repo	NOUN
ijtc-712	204	28	’s	’s	PART
ijtc-712	204	29	collateral	collateral	NOUN
ijtc-712	204	30	.	.	PUNCT
ijtc-712	205	1	however	however	ADV
ijtc-712	205	2	,	,	PUNCT
ijtc-712	205	3	a	a	DET
ijtc-712	205	4	general	general	ADJ
ijtc-712	205	5	principle	principle	NOUN
ijtc-712	205	6	in	in	ADP
ijtc-712	205	7	relation	relation	NOUN
ijtc-712	205	8	with	with	ADP
ijtc-712	205	9	accounting	accounting	NOUN
ijtc-712	205	10	has	have	AUX
ijtc-712	205	11	been	be	AUX
ijtc-712	205	12	provided	provide	VERB
ijtc-712	205	13	in	in	ADP
ijtc-712	205	14	article	article	NOUN
ijtc-712	205	15	28	28	NUM
ijtc-712	205	16	of	of	ADP
ijtc-712	205	17	law	law	NOUN
ijtc-712	205	18	no	no	INTJ
ijtc-712	205	19	.	.	NOUN
ijtc-712	205	20	6	6	NUM
ijtc-712	205	21	of	of	ADP
ijtc-712	205	22	1983	1983	NUM
ijtc-712	205	23	concerning	concern	VERB
ijtc-712	205	24	general	general	ADJ
ijtc-712	205	25	provisions	provision	NOUN
ijtc-712	205	26	and	and	CCONJ
ijtc-712	205	27	tax	tax	NOUN
ijtc-712	205	28	procedures	procedure	NOUN
ijtc-712	205	29	as	as	SCONJ
ijtc-712	205	30	amended	amend	VERB
ijtc-712	205	31	several	several	ADJ
ijtc-712	205	32	times	time	NOUN
ijtc-712	205	33	and	and	CCONJ
ijtc-712	205	34	lastly	lastly	ADV
ijtc-712	205	35	by	by	ADP
ijtc-712	205	36	law	law	NOUN
ijtc-712	205	37	no	no	NOUN
ijtc-712	205	38	.	.	NOUN
ijtc-712	205	39	7	7	NUM
ijtc-712	205	40	of	of	ADP
ijtc-712	205	41	2021	2021	NUM
ijtc-712	205	42	concerning	concern	VERB
ijtc-712	205	43	harmonization	harmonization	NOUN
ijtc-712	205	44	of	of	ADP
ijtc-712	205	45	tax	tax	NOUN
ijtc-712	205	46	regulations	regulation	NOUN
ijtc-712	205	47	.	.	PUNCT
ijtc-712	206	1	article	article	NOUN
ijtc-712	206	2	28	28	NUM
ijtc-712	206	3	section	section	NOUN
ijtc-712	206	4	(	(	PUNCT
ijtc-712	206	5	1	1	X
ijtc-712	206	6	)	)	PUNCT
ijtc-712	206	7	provides	provide	VERB
ijtc-712	206	8	that	that	PRON
ijtc-712	206	9	corporate	corporate	ADJ
ijtc-712	206	10	taxpayer	taxpayer	NOUN
ijtc-712	206	11	and	and	CCONJ
ijtc-712	206	12	individual	individual	ADJ
ijtc-712	206	13	taxpayer	taxpayer	NOUN
ijtc-712	206	14	who	who	PRON
ijtc-712	206	15	is	be	AUX
ijtc-712	206	16	conducting	conduct	VERB
ijtc-712	206	17	business	business	NOUN
ijtc-712	206	18	activities	activity	NOUN
ijtc-712	206	19	or	or	CCONJ
ijtc-712	206	20	performing	perform	VERB
ijtc-712	206	21	independent	independent	ADJ
ijtc-712	206	22	personal	personal	ADJ
ijtc-712	206	23	services	service	NOUN
ijtc-712	206	24	shall	shall	AUX
ijtc-712	206	25	be	be	AUX
ijtc-712	206	26	obliged	oblige	VERB
ijtc-712	206	27	to	to	PART
ijtc-712	206	28	maintain	maintain	VERB
ijtc-712	206	29	bookkeeping	bookkeeping	NOUN
ijtc-712	206	30	(	(	PUNCT
ijtc-712	206	31	1983a	1983a	NUM
ijtc-712	206	32	)	)	PUNCT
ijtc-712	206	33	(	(	PUNCT
ijtc-712	206	34	2021	2021	NUM
ijtc-712	206	35	)	)	PUNCT
ijtc-712	206	36	.	.	PUNCT
ijtc-712	207	1	furthermore	furthermore	ADV
ijtc-712	207	2	,	,	PUNCT
ijtc-712	207	3	article	article	NOUN
ijtc-712	207	4	28	28	NUM
ijtc-712	207	5	section	section	NOUN
ijtc-712	207	6	(	(	PUNCT
ijtc-712	207	7	5	5	NUM
ijtc-712	207	8	)	)	PUNCT
ijtc-712	207	9	provides	provide	VERB
ijtc-712	207	10	that	that	SCONJ
ijtc-712	207	11	the	the	DET
ijtc-712	207	12	bookkeeping	bookkeeping	NOUN
ijtc-712	207	13	shall	shall	AUX
ijtc-712	207	14	be	be	AUX
ijtc-712	207	15	maintained	maintain	VERB
ijtc-712	207	16	consistently	consistently	ADV
ijtc-712	207	17	in	in	ADP
ijtc-712	207	18	either	either	CCONJ
ijtc-712	207	19	accrual	accrual	ADJ
ijtc-712	207	20	or	or	CCONJ
ijtc-712	207	21	cash	cash	NOUN
ijtc-712	207	22	basis	basis	NOUN
ijtc-712	207	23	.	.	PUNCT
ijtc-712	208	1	notwithstanding	notwithstanding	ADP
ijtc-712	208	2	,	,	PUNCT
ijtc-712	208	3	elucidation	elucidation	NOUN
ijtc-712	208	4	of	of	ADP
ijtc-712	208	5	article	article	NOUN
ijtc-712	208	6	28	28	NUM
ijtc-712	208	7	section	section	NOUN
ijtc-712	208	8	(	(	PUNCT
ijtc-712	208	9	5	5	NUM
ijtc-712	208	10	)	)	PUNCT
ijtc-712	208	11	states	state	VERB
ijtc-712	208	12	that	that	SCONJ
ijtc-712	208	13	a	a	DET
ijtc-712	208	14	consistency	consistency	NOUN
ijtc-712	208	15	principle	principle	NOUN
ijtc-712	208	16	provides	provide	VERB
ijtc-712	208	17	the	the	DET
ijtc-712	208	18	same	same	ADJ
ijtc-712	208	19	accounting	accounting	NOUN
ijtc-712	208	20	principles	principle	NOUN
ijtc-712	208	21	shall	shall	AUX
ijtc-712	208	22	be	be	AUX
ijtc-712	208	23	used	use	VERB
ijtc-712	208	24	from	from	ADP
ijtc-712	208	25	year	year	NOUN
ijtc-712	208	26	to	to	ADP
ijtc-712	208	27	year	year	NOUN
ijtc-712	208	28	,	,	PUNCT
ijtc-712	208	29	to	to	PART
ijtc-712	208	30	prevent	prevent	VERB
ijtc-712	208	31	any	any	DET
ijtc-712	208	32	shifting	shifting	NOUN
ijtc-712	208	33	of	of	ADP
ijtc-712	208	34	profit	profit	NOUN
ijtc-712	208	35	or	or	CCONJ
ijtc-712	208	36	loss	loss	NOUN
ijtc-712	208	37	.	.	PUNCT
ijtc-712	209	1	the	the	DET
ijtc-712	209	2	principle	principle	NOUN
ijtc-712	209	3	,	,	PUNCT
ijtc-712	209	4	for	for	ADP
ijtc-712	209	5	example	example	NOUN
ijtc-712	209	6	,	,	PUNCT
ijtc-712	209	7	applies	apply	VERB
ijtc-712	209	8	to	to	ADP
ijtc-712	209	9	as	as	ADP
ijtc-712	209	10	among	among	ADP
ijtc-712	209	11	other	other	ADJ
ijtc-712	209	12	things	thing	NOUN
ijtc-712	209	13	income	income	NOUN
ijtc-712	209	14	recognition	recognition	NOUN
ijtc-712	209	15	.	.	PUNCT
ijtc-712	210	1	the	the	DET
ijtc-712	210	2	consistent	consistent	ADJ
ijtc-712	210	3	application	application	NOUN
ijtc-712	210	4	of	of	ADP
ijtc-712	210	5	the	the	DET
ijtc-712	210	6	accounting	accounting	NOUN
ijtc-712	210	7	principles	principle	NOUN
ijtc-712	210	8	has	have	AUX
ijtc-712	210	9	also	also	ADV
ijtc-712	210	10	stated	state	VERB
ijtc-712	210	11	in	in	ADP
ijtc-712	210	12	several	several	ADJ
ijtc-712	210	13	divisions	division	NOUN
ijtc-712	210	14	in	in	ADP
ijtc-712	210	15	the	the	DET
ijtc-712	210	16	elucidation	elucidation	NOUN
ijtc-712	210	17	of	of	ADP
ijtc-712	210	18	indonesian	indonesian	ADJ
ijtc-712	210	19	income	income	NOUN
ijtc-712	210	20	tax	tax	NOUN
ijtc-712	210	21	law	law	NOUN
ijtc-712	210	22	,	,	PUNCT
ijtc-712	210	23	including	include	VERB
ijtc-712	210	24	the	the	DET
ijtc-712	210	25	general	general	ADJ
ijtc-712	210	26	elucidation	elucidation	NOUN
ijtc-712	210	27	of	of	ADP
ijtc-712	210	28	the	the	DET
ijtc-712	210	29	law	law	NOUN
ijtc-712	210	30	.	.	PUNCT
ijtc-712	211	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	211	2	repurchase	repurchase	NOUN
ijtc-712	211	3	agreement	agreement	NOUN
ijtc-712	211	4	:	:	PUNCT
ijtc-712	211	5	dual	dual	ADJ
ijtc-712	211	6	perspectives	perspective	NOUN
ijtc-712	211	7	in	in	ADP
ijtc-712	211	8	indonesian	indonesian	ADJ
ijtc-712	211	9	income	income	NOUN
ijtc-712	211	10	tax	tax	NOUN
ijtc-712	211	11	law	law	NOUN
ijtc-712	211	12	indradi	indradi	NOUN
ijtc-712	211	13	260	260	NUM
ijtc-712	211	14	|	|	ADV
ijtc-712	211	15	ilomata	ilomata	PROPN
ijtc-712	211	16	international	international	ADJ
ijtc-712	211	17	journal	journal	NOUN
ijtc-712	211	18	of	of	ADP
ijtc-712	211	19	tax	tax	PROPN
ijtc-712	211	20	&	&	CCONJ
ijtc-712	211	21	accounting	accounting	PROPN
ijtc-712	211	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	211	23	the	the	DET
ijtc-712	211	24	general	general	ADJ
ijtc-712	211	25	principle	principle	NOUN
ijtc-712	211	26	in	in	ADP
ijtc-712	211	27	terms	term	NOUN
ijtc-712	211	28	of	of	ADP
ijtc-712	211	29	consistency	consistency	NOUN
ijtc-712	211	30	in	in	ADP
ijtc-712	211	31	applying	apply	VERB
ijtc-712	211	32	accounting	accounting	NOUN
ijtc-712	211	33	principles	principle	NOUN
ijtc-712	211	34	can	can	AUX
ijtc-712	211	35	be	be	AUX
ijtc-712	211	36	used	use	VERB
ijtc-712	211	37	as	as	ADP
ijtc-712	211	38	a	a	DET
ijtc-712	211	39	basis	basis	NOUN
ijtc-712	211	40	to	to	PART
ijtc-712	211	41	interpret	interpret	VERB
ijtc-712	211	42	the	the	DET
ijtc-712	211	43	imposition	imposition	NOUN
ijtc-712	211	44	of	of	ADP
ijtc-712	211	45	income	income	NOUN
ijtc-712	211	46	tax	tax	NOUN
ijtc-712	211	47	on	on	ADP
ijtc-712	211	48	repo	repo	NOUN
ijtc-712	211	49	transaction	transaction	NOUN
ijtc-712	211	50	.	.	PUNCT
ijtc-712	212	1	as	as	ADP
ijtc-712	212	2	of	of	ADP
ijtc-712	212	3	1	1	NUM
ijtc-712	212	4	january	january	NOUN
ijtc-712	212	5	2014	2014	NUM
ijtc-712	212	6	,	,	PUNCT
ijtc-712	212	7	indonesia	indonesia	PROPN
ijtc-712	212	8	as	as	ADP
ijtc-712	212	9	a	a	DET
ijtc-712	212	10	member	member	NOUN
ijtc-712	212	11	g-20	g-20	NOUN
ijtc-712	212	12	countries	country	NOUN
ijtc-712	212	13	has	have	AUX
ijtc-712	212	14	substantially	substantially	ADV
ijtc-712	212	15	adopted	adopt	VERB
ijtc-712	212	16	international	international	ADJ
ijtc-712	212	17	financial	financial	ADJ
ijtc-712	212	18	reporting	reporting	NOUN
ijtc-712	212	19	standards	standard	NOUN
ijtc-712	212	20	(	(	PUNCT
ijtc-712	212	21	ifrs	ifrs	PROPN
ijtc-712	212	22	)	)	PUNCT
ijtc-712	212	23	(	(	PUNCT
ijtc-712	212	24	ifrs	ifrs	PROPN
ijtc-712	212	25	foundation	foundation	PROPN
ijtc-712	212	26	,	,	PUNCT
ijtc-712	212	27	2017	2017	NUM
ijtc-712	212	28	)	)	PUNCT
ijtc-712	212	29	.	.	PUNCT
ijtc-712	213	1	ifrs	ifrs	PROPN
ijtc-712	213	2	provides	provide	VERB
ijtc-712	213	3	guidance	guidance	NOUN
ijtc-712	213	4	in	in	ADP
ijtc-712	213	5	treating	treat	VERB
ijtc-712	213	6	repo	repo	NOUN
ijtc-712	213	7	based	base	VERB
ijtc-712	213	8	on	on	ADP
ijtc-712	213	9	the	the	DET
ijtc-712	213	10	risk	risk	NOUN
ijtc-712	213	11	and	and	CCONJ
ijtc-712	213	12	return	return	VERB
ijtc-712	213	13	concept	concept	NOUN
ijtc-712	213	14	or	or	CCONJ
ijtc-712	213	15	economic	economic	ADJ
ijtc-712	213	16	substance	substance	NOUN
ijtc-712	213	17	as	as	SCONJ
ijtc-712	213	18	opposed	oppose	VERB
ijtc-712	213	19	to	to	ADP
ijtc-712	213	20	legal	legal	ADJ
ijtc-712	213	21	form	form	NOUN
ijtc-712	213	22	of	of	ADP
ijtc-712	213	23	such	such	ADJ
ijtc-712	213	24	transaction	transaction	NOUN
ijtc-712	213	25	.	.	PUNCT
ijtc-712	214	1	in	in	ADP
ijtc-712	214	2	economic	economic	ADJ
ijtc-712	214	3	substance	substance	NOUN
ijtc-712	214	4	viewpoint	viewpoint	NOUN
ijtc-712	214	5	,	,	PUNCT
ijtc-712	214	6	the	the	DET
ijtc-712	214	7	seller	seller	NOUN
ijtc-712	214	8	in	in	ADP
ijtc-712	214	9	a	a	DET
ijtc-712	214	10	repo	repo	NOUN
ijtc-712	214	11	transaction	transaction	NOUN
ijtc-712	214	12	is	be	AUX
ijtc-712	214	13	still	still	ADV
ijtc-712	214	14	the	the	DET
ijtc-712	214	15	beneficial	beneficial	ADJ
ijtc-712	214	16	owner	owner	NOUN
ijtc-712	214	17	and	and	CCONJ
ijtc-712	214	18	risk	risk	NOUN
ijtc-712	214	19	bearer	bearer	NOUN
ijtc-712	214	20	of	of	ADP
ijtc-712	214	21	securities	security	NOUN
ijtc-712	214	22	in	in	ADP
ijtc-712	214	23	the	the	DET
ijtc-712	214	24	transaction	transaction	NOUN
ijtc-712	214	25	,	,	PUNCT
ijtc-712	214	26	even	even	ADV
ijtc-712	214	27	though	though	SCONJ
ijtc-712	214	28	the	the	DET
ijtc-712	214	29	securities	security	NOUN
ijtc-712	214	30	have	have	AUX
ijtc-712	214	31	been	be	AUX
ijtc-712	214	32	sold	sell	VERB
ijtc-712	214	33	as	as	ADP
ijtc-712	214	34	part	part	NOUN
ijtc-712	214	35	of	of	ADP
ijtc-712	214	36	the	the	DET
ijtc-712	214	37	agreement	agreement	NOUN
ijtc-712	214	38	.	.	PUNCT
ijtc-712	215	1	the	the	DET
ijtc-712	215	2	recognition	recognition	NOUN
ijtc-712	215	3	principle	principle	NOUN
ijtc-712	215	4	of	of	ADP
ijtc-712	215	5	financial	financial	ADJ
ijtc-712	215	6	assets	asset	NOUN
ijtc-712	215	7	,	,	PUNCT
ijtc-712	215	8	including	include	VERB
ijtc-712	215	9	bond	bond	NOUN
ijtc-712	215	10	and	and	CCONJ
ijtc-712	215	11	stock	stock	NOUN
ijtc-712	215	12	in	in	ADP
ijtc-712	215	13	ifrs	ifrs	PROPN
ijtc-712	215	14	9	9	NUM
ijtc-712	215	15	financial	financial	ADJ
ijtc-712	215	16	instruments	instrument	NOUN
ijtc-712	215	17	(	(	PUNCT
ijtc-712	215	18	current	current	ADJ
ijtc-712	215	19	standard	standard	NOUN
ijtc-712	215	20	)	)	PUNCT
ijtc-712	215	21	remains	remain	VERB
ijtc-712	215	22	the	the	DET
ijtc-712	215	23	same	same	ADJ
ijtc-712	215	24	as	as	ADP
ijtc-712	215	25	its	its	PRON
ijtc-712	215	26	predecessor	predecessor	NOUN
ijtc-712	215	27	,	,	PUNCT
ijtc-712	215	28	ias	ia	VERB
ijtc-712	215	29	39	39	NUM
ijtc-712	215	30	financial	financial	ADJ
ijtc-712	215	31	instruments	instrument	NOUN
ijtc-712	215	32	:	:	PUNCT
ijtc-712	215	33	recognition	recognition	NOUN
ijtc-712	215	34	and	and	CCONJ
ijtc-712	215	35	measurement	measurement	NOUN
ijtc-712	215	36	.	.	PUNCT
ijtc-712	216	1	based	base	VERB
ijtc-712	216	2	on	on	ADP
ijtc-712	216	3	ifrs	ifrs	NOUN
ijtc-712	216	4	9	9	NUM
ijtc-712	216	5	paragraph	paragraph	NOUN
ijtc-712	216	6	3.2.6	3.2.6	NUM
ijtc-712	216	7	(	(	PUNCT
ijtc-712	216	8	a)-(b	a)-(b	NOUN
ijtc-712	216	9	)	)	PUNCT
ijtc-712	216	10	,	,	PUNCT
ijtc-712	216	11	the	the	DET
ijtc-712	216	12	derecognition	derecognition	NOUN
ijtc-712	216	13	of	of	ADP
ijtc-712	216	14	financial	financial	ADJ
ijtc-712	216	15	assets	asset	NOUN
ijtc-712	216	16	in	in	ADP
ijtc-712	216	17	a	a	DET
ijtc-712	216	18	case	case	NOUN
ijtc-712	216	19	of	of	ADP
ijtc-712	216	20	transfer	transfer	NOUN
ijtc-712	216	21	,	,	PUNCT
ijtc-712	216	22	such	such	ADJ
ijtc-712	216	23	as	as	ADP
ijtc-712	216	24	in	in	ADP
ijtc-712	216	25	repo	repo	NOUN
ijtc-712	216	26	transaction	transaction	NOUN
ijtc-712	216	27	,	,	PUNCT
ijtc-712	216	28	is	be	AUX
ijtc-712	216	29	basically	basically	ADV
ijtc-712	216	30	applied	apply	VERB
ijtc-712	216	31	if	if	SCONJ
ijtc-712	216	32	all	all	DET
ijtc-712	216	33	the	the	DET
ijtc-712	216	34	risks	risk	NOUN
ijtc-712	216	35	and	and	CCONJ
ijtc-712	216	36	rewards	reward	NOUN
ijtc-712	216	37	of	of	ADP
ijtc-712	216	38	a	a	DET
ijtc-712	216	39	financial	financial	ADJ
ijtc-712	216	40	asset	asset	NOUN
ijtc-712	216	41	substantially	substantially	ADV
ijtc-712	216	42	have	have	AUX
ijtc-712	216	43	been	be	AUX
ijtc-712	216	44	transferred	transfer	VERB
ijtc-712	216	45	to	to	ADP
ijtc-712	216	46	other	other	ADJ
ijtc-712	216	47	entity	entity	NOUN
ijtc-712	216	48	.	.	PUNCT
ijtc-712	217	1	furthermore	furthermore	ADV
ijtc-712	217	2	,	,	PUNCT
ijtc-712	217	3	ifrs	ifrs	NOUN
ijtc-712	217	4	9	9	NUM
ijtc-712	217	5	paragraph	paragraph	NOUN
ijtc-712	217	6	3.2.6	3.2.6	NUM
ijtc-712	217	7	(	(	PUNCT
ijtc-712	217	8	c	c	NOUN
ijtc-712	217	9	)	)	PUNCT
ijtc-712	217	10	prescribes	prescribe	VERB
ijtc-712	217	11	that	that	SCONJ
ijtc-712	217	12	if	if	SCONJ
ijtc-712	217	13	there	there	PRON
ijtc-712	217	14	is	be	VERB
ijtc-712	217	15	a	a	DET
ijtc-712	217	16	doubt	doubt	NOUN
ijtc-712	217	17	whether	whether	SCONJ
ijtc-712	217	18	there	there	PRON
ijtc-712	217	19	is	be	VERB
ijtc-712	217	20	substantial	substantial	ADJ
ijtc-712	217	21	transfer	transfer	NOUN
ijtc-712	217	22	of	of	ADP
ijtc-712	217	23	all	all	DET
ijtc-712	217	24	risks	risk	NOUN
ijtc-712	217	25	and	and	CCONJ
ijtc-712	217	26	rewards	reward	NOUN
ijtc-712	217	27	of	of	ADP
ijtc-712	217	28	a	a	DET
ijtc-712	217	29	financial	financial	ADJ
ijtc-712	217	30	asset	asset	NOUN
ijtc-712	217	31	,	,	PUNCT
ijtc-712	217	32	then	then	ADV
ijtc-712	217	33	the	the	DET
ijtc-712	217	34	entity	entity	NOUN
ijtc-712	217	35	should	should	AUX
ijtc-712	217	36	assess	assess	VERB
ijtc-712	217	37	control	control	NOUN
ijtc-712	217	38	of	of	ADP
ijtc-712	217	39	the	the	DET
ijtc-712	217	40	asset	asset	NOUN
ijtc-712	217	41	.	.	PUNCT
ijtc-712	218	1	if	if	SCONJ
ijtc-712	218	2	the	the	DET
ijtc-712	218	3	entity	entity	NOUN
ijtc-712	218	4	has	have	VERB
ijtc-712	218	5	control	control	NOUN
ijtc-712	218	6	over	over	ADP
ijtc-712	218	7	a	a	DET
ijtc-712	218	8	financial	financial	ADJ
ijtc-712	218	9	asset	asset	NOUN
ijtc-712	218	10	,	,	PUNCT
ijtc-712	218	11	the	the	DET
ijtc-712	218	12	entity	entity	NOUN
ijtc-712	218	13	should	should	AUX
ijtc-712	218	14	remain	remain	VERB
ijtc-712	218	15	recognise	recognise	VERB
ijtc-712	218	16	the	the	DET
ijtc-712	218	17	asset	asset	NOUN
ijtc-712	218	18	(	(	PUNCT
ijtc-712	218	19	ias	ias	PROPN
ijtc-712	218	20	plus	plus	CCONJ
ijtc-712	218	21	,	,	PUNCT
ijtc-712	218	22	2012	2012	NUM
ijtc-712	218	23	)	)	PUNCT
ijtc-712	218	24	.	.	PUNCT
ijtc-712	219	1	from	from	ADP
ijtc-712	219	2	the	the	DET
ijtc-712	219	3	brief	brief	ADJ
ijtc-712	219	4	discussion	discussion	NOUN
ijtc-712	219	5	of	of	ADP
ijtc-712	219	6	accounting	accounting	NOUN
ijtc-712	219	7	treatment	treatment	NOUN
ijtc-712	219	8	on	on	ADP
ijtc-712	219	9	repo	repo	NOUN
ijtc-712	219	10	transaction	transaction	NOUN
ijtc-712	219	11	,	,	PUNCT
ijtc-712	219	12	we	we	PRON
ijtc-712	219	13	can	can	AUX
ijtc-712	219	14	conclude	conclude	VERB
ijtc-712	219	15	that	that	SCONJ
ijtc-712	219	16	the	the	DET
ijtc-712	219	17	accounting	accounting	NOUN
ijtc-712	219	18	(	(	PUNCT
ijtc-712	219	19	beneficial	beneficial	ADJ
ijtc-712	219	20	)	)	PUNCT
ijtc-712	219	21	owner	owner	NOUN
ijtc-712	219	22	of	of	ADP
ijtc-712	219	23	a	a	DET
ijtc-712	219	24	financial	financial	ADJ
ijtc-712	219	25	instrument	instrument	NOUN
ijtc-712	219	26	in	in	ADP
ijtc-712	219	27	a	a	DET
ijtc-712	219	28	repo	repo	NOUN
ijtc-712	219	29	is	be	AUX
ijtc-712	219	30	remain	remain	VERB
ijtc-712	219	31	the	the	DET
ijtc-712	219	32	seller	seller	NOUN
ijtc-712	219	33	.	.	PUNCT
ijtc-712	220	1	there	there	PRON
ijtc-712	220	2	is	be	VERB
ijtc-712	220	3	strong	strong	ADJ
ijtc-712	220	4	argument	argument	NOUN
ijtc-712	220	5	that	that	PRON
ijtc-712	220	6	support	support	VERB
ijtc-712	220	7	the	the	DET
ijtc-712	220	8	conclusion	conclusion	NOUN
ijtc-712	220	9	,	,	PUNCT
ijtc-712	220	10	which	which	PRON
ijtc-712	220	11	is	be	AUX
ijtc-712	220	12	the	the	DET
ijtc-712	220	13	risks	risk	NOUN
ijtc-712	220	14	,	,	PUNCT
ijtc-712	220	15	rewards	reward	NOUN
ijtc-712	220	16	,	,	PUNCT
ijtc-712	220	17	and	and	CCONJ
ijtc-712	220	18	control	control	NOUN
ijtc-712	220	19	of	of	ADP
ijtc-712	220	20	the	the	DET
ijtc-712	220	21	asset	asset	NOUN
ijtc-712	220	22	are	be	AUX
ijtc-712	220	23	still	still	ADV
ijtc-712	220	24	on	on	ADP
ijtc-712	220	25	the	the	DET
ijtc-712	220	26	seller	seller	NOUN
ijtc-712	220	27	given	give	VERB
ijtc-712	220	28	the	the	DET
ijtc-712	220	29	fact	fact	NOUN
ijtc-712	220	30	that	that	SCONJ
ijtc-712	220	31	there	there	PRON
ijtc-712	220	32	is	be	VERB
ijtc-712	220	33	a	a	DET
ijtc-712	220	34	contract	contract	NOUN
ijtc-712	220	35	in	in	ADP
ijtc-712	220	36	which	which	PRON
ijtc-712	220	37	the	the	DET
ijtc-712	220	38	buyer	buyer	NOUN
ijtc-712	220	39	can	can	AUX
ijtc-712	220	40	not	not	PART
ijtc-712	220	41	sell	sell	VERB
ijtc-712	220	42	or	or	CCONJ
ijtc-712	220	43	pledge	pledge	VERB
ijtc-712	220	44	the	the	DET
ijtc-712	220	45	asset	asset	NOUN
ijtc-712	220	46	to	to	ADP
ijtc-712	220	47	other	other	ADJ
ijtc-712	220	48	party	party	NOUN
ijtc-712	220	49	and	and	CCONJ
ijtc-712	220	50	the	the	DET
ijtc-712	220	51	manufactured	manufacture	VERB
ijtc-712	220	52	income	income	NOUN
ijtc-712	220	53	is	be	AUX
ijtc-712	220	54	still	still	ADV
ijtc-712	220	55	earned	earn	VERB
ijtc-712	220	56	by	by	ADP
ijtc-712	220	57	the	the	DET
ijtc-712	220	58	seller	seller	NOUN
ijtc-712	220	59	.	.	PUNCT
ijtc-712	221	1	if	if	SCONJ
ijtc-712	221	2	a	a	DET
ijtc-712	221	3	repo	repo	NOUN
ijtc-712	221	4	transaction	transaction	NOUN
ijtc-712	221	5	is	be	AUX
ijtc-712	221	6	treated	treat	VERB
ijtc-712	221	7	based	base	VERB
ijtc-712	221	8	on	on	ADP
ijtc-712	221	9	the	the	DET
ijtc-712	221	10	accounting	accounting	NOUN
ijtc-712	221	11	perspective	perspective	NOUN
ijtc-712	221	12	,	,	PUNCT
ijtc-712	221	13	repo	repo	NOUN
ijtc-712	221	14	will	will	AUX
ijtc-712	221	15	be	be	AUX
ijtc-712	221	16	liable	liable	ADJ
ijtc-712	221	17	under	under	ADP
ijtc-712	221	18	comprehensive	comprehensive	ADJ
ijtc-712	221	19	income	income	NOUN
ijtc-712	221	20	tax	tax	NOUN
ijtc-712	221	21	.	.	PUNCT
ijtc-712	222	1	therefore	therefore	ADV
ijtc-712	222	2	,	,	PUNCT
ijtc-712	222	3	the	the	DET
ijtc-712	222	4	tax	tax	NOUN
ijtc-712	222	5	treatment	treatment	NOUN
ijtc-712	222	6	of	of	ADP
ijtc-712	222	7	repo	repo	NOUN
ijtc-712	222	8	does	do	AUX
ijtc-712	222	9	not	not	PART
ijtc-712	222	10	depend	depend	VERB
ijtc-712	222	11	on	on	ADP
ijtc-712	222	12	the	the	DET
ijtc-712	222	13	type	type	NOUN
ijtc-712	222	14	of	of	ADP
ijtc-712	222	15	the	the	DET
ijtc-712	222	16	collateral	collateral	NOUN
ijtc-712	222	17	(	(	PUNCT
ijtc-712	222	18	securities	security	NOUN
ijtc-712	222	19	being	be	AUX
ijtc-712	222	20	sold	sell	VERB
ijtc-712	222	21	)	)	PUNCT
ijtc-712	222	22	because	because	SCONJ
ijtc-712	222	23	the	the	DET
ijtc-712	222	24	tax	tax	NOUN
ijtc-712	222	25	proceed	proceed	NOUN
ijtc-712	222	26	will	will	AUX
ijtc-712	222	27	be	be	AUX
ijtc-712	222	28	the	the	DET
ijtc-712	222	29	same	same	ADJ
ijtc-712	222	30	.	.	PUNCT
ijtc-712	223	1	all	all	DET
ijtc-712	223	2	types	type	NOUN
ijtc-712	223	3	of	of	ADP
ijtc-712	223	4	income	income	NOUN
ijtc-712	223	5	that	that	PRON
ijtc-712	223	6	are	be	AUX
ijtc-712	223	7	derived	derive	VERB
ijtc-712	223	8	from	from	ADP
ijtc-712	223	9	repo	repo	ADP
ijtc-712	223	10	transaction	transaction	NOUN
ijtc-712	223	11	will	will	AUX
ijtc-712	223	12	be	be	AUX
ijtc-712	223	13	calculated	calculate	VERB
ijtc-712	223	14	altogether	altogether	ADV
ijtc-712	223	15	as	as	ADP
ijtc-712	223	16	a	a	DET
ijtc-712	223	17	comprehensive	comprehensive	ADJ
ijtc-712	223	18	income	income	NOUN
ijtc-712	223	19	and	and	CCONJ
ijtc-712	223	20	consequently	consequently	ADV
ijtc-712	223	21	there	there	PRON
ijtc-712	223	22	is	be	VERB
ijtc-712	223	23	no	no	DET
ijtc-712	223	24	double	double	ADJ
ijtc-712	223	25	income	income	NOUN
ijtc-712	223	26	tax	tax	NOUN
ijtc-712	223	27	.	.	PUNCT
ijtc-712	224	1	furthermore	furthermore	ADV
ijtc-712	224	2	,	,	PUNCT
ijtc-712	224	3	there	there	PRON
ijtc-712	224	4	is	be	VERB
ijtc-712	224	5	no	no	DET
ijtc-712	224	6	flaw	flaw	NOUN
ijtc-712	224	7	on	on	ADP
ijtc-712	224	8	taxing	tax	VERB
ijtc-712	224	9	unrealised	unrealised	ADJ
ijtc-712	224	10	gain	gain	NOUN
ijtc-712	224	11	,	,	PUNCT
ijtc-712	224	12	which	which	PRON
ijtc-712	224	13	is	be	AUX
ijtc-712	224	14	happened	happen	VERB
ijtc-712	224	15	in	in	ADP
ijtc-712	224	16	a	a	DET
ijtc-712	224	17	case	case	NOUN
ijtc-712	224	18	of	of	ADP
ijtc-712	224	19	taxing	tax	VERB
ijtc-712	224	20	repo	repo	ADP
ijtc-712	224	21	transaction	transaction	NOUN
ijtc-712	224	22	under	under	ADP
ijtc-712	224	23	final	final	ADJ
ijtc-712	224	24	income	income	NOUN
ijtc-712	224	25	tax	tax	NOUN
ijtc-712	224	26	.	.	PUNCT
ijtc-712	225	1	in	in	ADP
ijtc-712	225	2	accounting	accounting	NOUN
ijtc-712	225	3	or	or	CCONJ
ijtc-712	225	4	economic	economic	ADJ
ijtc-712	225	5	perspective	perspective	NOUN
ijtc-712	225	6	,	,	PUNCT
ijtc-712	225	7	the	the	DET
ijtc-712	225	8	manufactured	manufacture	VERB
ijtc-712	225	9	income	income	NOUN
ijtc-712	225	10	is	be	AUX
ijtc-712	225	11	only	only	ADV
ijtc-712	225	12	liable	liable	ADJ
ijtc-712	225	13	to	to	ADP
ijtc-712	225	14	the	the	DET
ijtc-712	225	15	seller	seller	NOUN
ijtc-712	225	16	as	as	ADP
ijtc-712	225	17	an	an	DET
ijtc-712	225	18	ultimate	ultimate	ADJ
ijtc-712	225	19	income	income	NOUN
ijtc-712	225	20	recipient	recipient	NOUN
ijtc-712	225	21	,	,	PUNCT
ijtc-712	225	22	not	not	PART
ijtc-712	225	23	the	the	DET
ijtc-712	225	24	buyer	buyer	NOUN
ijtc-712	225	25	,	,	PUNCT
ijtc-712	225	26	even	even	ADV
ijtc-712	225	27	though	though	SCONJ
ijtc-712	225	28	the	the	DET
ijtc-712	225	29	manufactured	manufacture	VERB
ijtc-712	225	30	income	income	NOUN
ijtc-712	225	31	is	be	AUX
ijtc-712	225	32	received	receive	VERB
ijtc-712	225	33	firstly	firstly	ADV
ijtc-712	225	34	by	by	ADP
ijtc-712	225	35	the	the	DET
ijtc-712	225	36	buyer	buyer	NOUN
ijtc-712	225	37	as	as	ADP
ijtc-712	225	38	the	the	DET
ijtc-712	225	39	legal	legal	ADJ
ijtc-712	225	40	owner	owner	NOUN
ijtc-712	225	41	of	of	ADP
ijtc-712	225	42	the	the	DET
ijtc-712	225	43	securities	security	NOUN
ijtc-712	225	44	.	.	PUNCT
ijtc-712	226	1	on	on	ADP
ijtc-712	226	2	the	the	DET
ijtc-712	226	3	other	other	ADJ
ijtc-712	226	4	hand	hand	NOUN
ijtc-712	226	5	,	,	PUNCT
ijtc-712	226	6	the	the	DET
ijtc-712	226	7	repo	repo	NOUN
ijtc-712	226	8	interest	interest	NOUN
ijtc-712	226	9	is	be	AUX
ijtc-712	226	10	liable	liable	ADJ
ijtc-712	226	11	to	to	ADP
ijtc-712	226	12	the	the	DET
ijtc-712	226	13	buyer	buyer	NOUN
ijtc-712	226	14	only	only	ADV
ijtc-712	226	15	if	if	SCONJ
ijtc-712	226	16	the	the	DET
ijtc-712	226	17	seller	seller	NOUN
ijtc-712	226	18	has	have	AUX
ijtc-712	226	19	already	already	ADV
ijtc-712	226	20	repurchased	repurchase	VERB
ijtc-712	226	21	the	the	DET
ijtc-712	226	22	securities	security	NOUN
ijtc-712	226	23	(	(	PUNCT
ijtc-712	226	24	the	the	DET
ijtc-712	226	25	collateral	collateral	NOUN
ijtc-712	226	26	)	)	PUNCT
ijtc-712	226	27	.	.	PUNCT
ijtc-712	227	1	if	if	SCONJ
ijtc-712	227	2	the	the	DET
ijtc-712	227	3	seller	seller	NOUN
ijtc-712	227	4	fails	fail	VERB
ijtc-712	227	5	to	to	PART
ijtc-712	227	6	repurchase	repurchase	VERB
ijtc-712	227	7	the	the	DET
ijtc-712	227	8	securities	security	NOUN
ijtc-712	227	9	,	,	PUNCT
ijtc-712	227	10	there	there	PRON
ijtc-712	227	11	is	be	VERB
ijtc-712	227	12	no	no	DET
ijtc-712	227	13	income	income	NOUN
ijtc-712	227	14	tax	tax	NOUN
ijtc-712	227	15	for	for	ADP
ijtc-712	227	16	the	the	DET
ijtc-712	227	17	repo	repo	NOUN
ijtc-712	227	18	interest	interest	NOUN
ijtc-712	227	19	.	.	PUNCT
ijtc-712	228	1	in	in	ADP
ijtc-712	228	2	this	this	DET
ijtc-712	228	3	perspective	perspective	NOUN
ijtc-712	228	4	,	,	PUNCT
ijtc-712	228	5	the	the	DET
ijtc-712	228	6	tax	tax	NOUN
ijtc-712	228	7	treatment	treatment	NOUN
ijtc-712	228	8	of	of	ADP
ijtc-712	228	9	repo	repo	NOUN
ijtc-712	228	10	is	be	AUX
ijtc-712	228	11	not	not	PART
ijtc-712	228	12	problematic	problematic	ADJ
ijtc-712	228	13	and	and	CCONJ
ijtc-712	228	14	much	much	ADV
ijtc-712	228	15	simpler	simple	ADJ
ijtc-712	228	16	,	,	PUNCT
ijtc-712	228	17	unlike	unlike	ADP
ijtc-712	228	18	tax	tax	NOUN
ijtc-712	228	19	treatment	treatment	NOUN
ijtc-712	228	20	based	base	VERB
ijtc-712	228	21	on	on	ADP
ijtc-712	228	22	the	the	DET
ijtc-712	228	23	legal	legal	ADJ
ijtc-712	228	24	perspective	perspective	NOUN
ijtc-712	228	25	.	.	PUNCT
ijtc-712	229	1	therefore	therefore	ADV
ijtc-712	229	2	,	,	PUNCT
ijtc-712	229	3	it	it	PRON
ijtc-712	229	4	provides	provide	VERB
ijtc-712	229	5	certainty	certainty	NOUN
ijtc-712	229	6	and	and	CCONJ
ijtc-712	229	7	fairness	fairness	NOUN
ijtc-712	229	8	to	to	ADP
ijtc-712	229	9	the	the	DET
ijtc-712	229	10	taxpayer	taxpayer	NOUN
ijtc-712	229	11	.	.	PUNCT
ijtc-712	230	1	conclusion	conclusion	NOUN
ijtc-712	230	2	in	in	ADP
ijtc-712	230	3	indonesia	indonesia	PROPN
ijtc-712	230	4	income	income	NOUN
ijtc-712	230	5	tax	tax	NOUN
ijtc-712	230	6	law	law	NOUN
ijtc-712	230	7	,	,	PUNCT
ijtc-712	230	8	repo	repo	ADP
ijtc-712	230	9	transaction	transaction	NOUN
ijtc-712	230	10	is	be	AUX
ijtc-712	230	11	perceived	perceive	VERB
ijtc-712	230	12	as	as	ADV
ijtc-712	230	13	unique	unique	ADJ
ijtc-712	230	14	and	and	CCONJ
ijtc-712	230	15	novel	novel	NOUN
ijtc-712	230	16	.	.	PUNCT
ijtc-712	231	1	taxing	tax	VERB
ijtc-712	231	2	repo	repo	NOUN
ijtc-712	231	3	under	under	ADP
ijtc-712	231	4	indonesian	indonesian	ADJ
ijtc-712	231	5	income	income	NOUN
ijtc-712	231	6	tax	tax	NOUN
ijtc-712	231	7	law	law	NOUN
ijtc-712	231	8	is	be	AUX
ijtc-712	231	9	quite	quite	ADV
ijtc-712	231	10	complex	complex	ADJ
ijtc-712	231	11	,	,	PUNCT
ijtc-712	231	12	problematic	problematic	ADJ
ijtc-712	231	13	,	,	PUNCT
ijtc-712	231	14	and	and	CCONJ
ijtc-712	231	15	lack	lack	NOUN
ijtc-712	231	16	of	of	ADP
ijtc-712	231	17	fairness	fairness	NOUN
ijtc-712	231	18	.	.	PUNCT
ijtc-712	232	1	the	the	DET
ijtc-712	232	2	root	root	NOUN
ijtc-712	232	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	232	4	repurchase	repurchase	NOUN
ijtc-712	232	5	agreement	agreement	NOUN
ijtc-712	232	6	:	:	PUNCT
ijtc-712	232	7	dual	dual	ADJ
ijtc-712	232	8	perspectives	perspective	NOUN
ijtc-712	232	9	in	in	ADP
ijtc-712	232	10	indonesian	indonesian	ADJ
ijtc-712	232	11	income	income	NOUN
ijtc-712	232	12	tax	tax	NOUN
ijtc-712	232	13	law	law	NOUN
ijtc-712	232	14	indradi	indradi	NOUN
ijtc-712	232	15	261	261	NUM
ijtc-712	232	16	|	|	ADV
ijtc-712	232	17	ilomata	ilomata	PROPN
ijtc-712	232	18	international	international	ADJ
ijtc-712	232	19	journal	journal	NOUN
ijtc-712	232	20	of	of	ADP
ijtc-712	232	21	tax	tax	PROPN
ijtc-712	232	22	&	&	CCONJ
ijtc-712	232	23	accounting	accounting	PROPN
ijtc-712	232	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	232	25	cause	cause	NOUN
ijtc-712	232	26	of	of	ADP
ijtc-712	232	27	the	the	DET
ijtc-712	232	28	complexity	complexity	NOUN
ijtc-712	232	29	is	be	AUX
ijtc-712	232	30	implementation	implementation	NOUN
ijtc-712	232	31	of	of	ADP
ijtc-712	232	32	hybrid	hybrid	ADJ
ijtc-712	232	33	income	income	NOUN
ijtc-712	232	34	tax	tax	NOUN
ijtc-712	232	35	system	system	NOUN
ijtc-712	232	36	in	in	ADP
ijtc-712	232	37	indonesian	indonesian	ADJ
ijtc-712	232	38	income	income	NOUN
ijtc-712	232	39	tax	tax	NOUN
ijtc-712	232	40	law	law	NOUN
ijtc-712	232	41	,	,	PUNCT
ijtc-712	232	42	comprehensive	comprehensive	ADJ
ijtc-712	232	43	and	and	CCONJ
ijtc-712	232	44	schedular	schedular	ADJ
ijtc-712	232	45	income	income	NOUN
ijtc-712	232	46	tax	tax	NOUN
ijtc-712	232	47	system	system	NOUN
ijtc-712	232	48	.	.	PUNCT
ijtc-712	233	1	even	even	ADV
ijtc-712	233	2	though	though	ADV
ijtc-712	233	3	,	,	PUNCT
ijtc-712	233	4	there	there	PRON
ijtc-712	233	5	is	be	VERB
ijtc-712	233	6	no	no	DET
ijtc-712	233	7	specific	specific	ADJ
ijtc-712	233	8	income	income	NOUN
ijtc-712	233	9	tax	tax	NOUN
ijtc-712	233	10	regulation	regulation	NOUN
ijtc-712	233	11	on	on	ADP
ijtc-712	233	12	repo	repo	NOUN
ijtc-712	233	13	transaction	transaction	NOUN
ijtc-712	233	14	,	,	PUNCT
ijtc-712	233	15	the	the	DET
ijtc-712	233	16	strongest	strong	ADJ
ijtc-712	233	17	argument	argument	NOUN
ijtc-712	233	18	is	be	AUX
ijtc-712	233	19	that	that	PRON
ijtc-712	233	20	repo	repo	NOUN
ijtc-712	233	21	is	be	AUX
ijtc-712	233	22	taxed	tax	VERB
ijtc-712	233	23	under	under	ADP
ijtc-712	233	24	schedular	schedular	ADJ
ijtc-712	233	25	income	income	NOUN
ijtc-712	233	26	tax	tax	NOUN
ijtc-712	233	27	system	system	NOUN
ijtc-712	233	28	based	base	VERB
ijtc-712	233	29	on	on	ADP
ijtc-712	233	30	lex	lex	PROPN
ijtc-712	233	31	specialis	specialis	PROPN
ijtc-712	233	32	derogat	derogat	VERB
ijtc-712	233	33	legi	legi	PROPN
ijtc-712	233	34	generali	generali	PROPN
ijtc-712	233	35	doctrine	doctrine	NOUN
ijtc-712	233	36	.	.	PUNCT
ijtc-712	234	1	there	there	PRON
ijtc-712	234	2	is	be	VERB
ijtc-712	234	3	another	another	DET
ijtc-712	234	4	argument	argument	NOUN
ijtc-712	234	5	that	that	PRON
ijtc-712	234	6	is	be	AUX
ijtc-712	234	7	much	much	ADV
ijtc-712	234	8	more	more	ADV
ijtc-712	234	9	logical	logical	ADJ
ijtc-712	234	10	,	,	PUNCT
ijtc-712	234	11	which	which	PRON
ijtc-712	234	12	support	support	NOUN
ijtc-712	234	13	taxing	tax	VERB
ijtc-712	234	14	repo	repo	NOUN
ijtc-712	234	15	under	under	ADP
ijtc-712	234	16	comprehensive	comprehensive	ADJ
ijtc-712	234	17	income	income	NOUN
ijtc-712	234	18	tax	tax	NOUN
ijtc-712	234	19	system	system	NOUN
ijtc-712	234	20	.	.	PUNCT
ijtc-712	235	1	the	the	DET
ijtc-712	235	2	schedular	schedular	ADJ
ijtc-712	235	3	income	income	NOUN
ijtc-712	235	4	tax	tax	NOUN
ijtc-712	235	5	system	system	NOUN
ijtc-712	235	6	views	view	NOUN
ijtc-712	235	7	repo	repo	VERB
ijtc-712	235	8	from	from	ADP
ijtc-712	235	9	legal	legal	ADJ
ijtc-712	235	10	aspect	aspect	NOUN
ijtc-712	235	11	of	of	ADP
ijtc-712	235	12	a	a	DET
ijtc-712	235	13	repo	repo	NOUN
ijtc-712	235	14	transaction	transaction	NOUN
ijtc-712	235	15	which	which	PRON
ijtc-712	235	16	is	be	AUX
ijtc-712	235	17	the	the	DET
ijtc-712	235	18	same	same	ADJ
ijtc-712	235	19	as	as	ADP
ijtc-712	235	20	outright	outright	ADJ
ijtc-712	235	21	sale	sale	NOUN
ijtc-712	235	22	of	of	ADP
ijtc-712	235	23	securities	security	NOUN
ijtc-712	235	24	.	.	PUNCT
ijtc-712	236	1	the	the	DET
ijtc-712	236	2	problem	problem	NOUN
ijtc-712	236	3	and	and	CCONJ
ijtc-712	236	4	complexity	complexity	NOUN
ijtc-712	236	5	of	of	ADP
ijtc-712	236	6	the	the	DET
ijtc-712	236	7	tax	tax	NOUN
ijtc-712	236	8	treatment	treatment	NOUN
ijtc-712	236	9	based	base	VERB
ijtc-712	236	10	on	on	ADP
ijtc-712	236	11	this	this	DET
ijtc-712	236	12	treatment	treatment	NOUN
ijtc-712	236	13	is	be	AUX
ijtc-712	236	14	there	there	PRON
ijtc-712	236	15	are	be	VERB
ijtc-712	236	16	various	various	ADJ
ijtc-712	236	17	and	and	CCONJ
ijtc-712	236	18	segmented	segment	VERB
ijtc-712	236	19	tax	tax	NOUN
ijtc-712	236	20	treatment	treatment	NOUN
ijtc-712	236	21	and	and	CCONJ
ijtc-712	236	22	tariff	tariff	NOUN
ijtc-712	236	23	(	(	PUNCT
ijtc-712	236	24	final	final	ADJ
ijtc-712	236	25	income	income	NOUN
ijtc-712	236	26	tax	tax	NOUN
ijtc-712	236	27	)	)	PUNCT
ijtc-712	236	28	depending	depend	VERB
ijtc-712	236	29	on	on	ADP
ijtc-712	236	30	the	the	DET
ijtc-712	236	31	type	type	NOUN
ijtc-712	236	32	of	of	ADP
ijtc-712	236	33	the	the	DET
ijtc-712	236	34	securities	security	NOUN
ijtc-712	236	35	that	that	PRON
ijtc-712	236	36	are	be	AUX
ijtc-712	236	37	involved	involve	VERB
ijtc-712	236	38	in	in	ADP
ijtc-712	236	39	repo	repo	NOUN
ijtc-712	236	40	transaction	transaction	NOUN
ijtc-712	236	41	.	.	PUNCT
ijtc-712	237	1	under	under	ADP
ijtc-712	237	2	final	final	ADJ
ijtc-712	237	3	income	income	NOUN
ijtc-712	237	4	tax	tax	NOUN
ijtc-712	237	5	(	(	PUNCT
ijtc-712	237	6	the	the	DET
ijtc-712	237	7	schedular	schedular	ADJ
ijtc-712	237	8	income	income	NOUN
ijtc-712	237	9	tax	tax	NOUN
ijtc-712	237	10	system	system	NOUN
ijtc-712	237	11	)	)	PUNCT
ijtc-712	237	12	,	,	PUNCT
ijtc-712	237	13	repo	repo	ADP
ijtc-712	237	14	transaction	transaction	NOUN
ijtc-712	237	15	will	will	AUX
ijtc-712	237	16	be	be	AUX
ijtc-712	237	17	taxed	tax	VERB
ijtc-712	237	18	with	with	ADP
ijtc-712	237	19	various	various	ADJ
ijtc-712	237	20	scenarios	scenario	NOUN
ijtc-712	237	21	and	and	CCONJ
ijtc-712	237	22	it	it	PRON
ijtc-712	237	23	will	will	AUX
ijtc-712	237	24	end	end	VERB
ijtc-712	237	25	up	up	ADP
ijtc-712	237	26	on	on	ADP
ijtc-712	237	27	double	double	ADJ
ijtc-712	237	28	taxation	taxation	NOUN
ijtc-712	237	29	of	of	ADP
ijtc-712	237	30	income	income	NOUN
ijtc-712	237	31	.	.	PUNCT
ijtc-712	238	1	the	the	DET
ijtc-712	238	2	double	double	ADJ
ijtc-712	238	3	income	income	NOUN
ijtc-712	238	4	tax	tax	NOUN
ijtc-712	238	5	will	will	AUX
ijtc-712	238	6	exist	exist	VERB
ijtc-712	238	7	because	because	SCONJ
ijtc-712	238	8	the	the	DET
ijtc-712	238	9	schedular	schedular	ADJ
ijtc-712	238	10	income	income	NOUN
ijtc-712	238	11	tax	tax	NOUN
ijtc-712	238	12	system	system	NOUN
ijtc-712	238	13	fails	fail	VERB
ijtc-712	238	14	to	to	PART
ijtc-712	238	15	identify	identify	VERB
ijtc-712	238	16	and	and	CCONJ
ijtc-712	238	17	view	view	VERB
ijtc-712	238	18	repo	repo	ADP
ijtc-712	238	19	as	as	ADP
ijtc-712	238	20	one	one	NUM
ijtc-712	238	21	-	-	PUNCT
ijtc-712	238	22	set	set	NOUN
ijtc-712	238	23	of	of	ADP
ijtc-712	238	24	transactions	transaction	NOUN
ijtc-712	238	25	.	.	PUNCT
ijtc-712	239	1	it	it	PRON
ijtc-712	239	2	is	be	AUX
ijtc-712	239	3	only	only	ADV
ijtc-712	239	4	focus	focus	VERB
ijtc-712	239	5	on	on	ADP
ijtc-712	239	6	legal	legal	ADJ
ijtc-712	239	7	aspect	aspect	NOUN
ijtc-712	239	8	of	of	ADP
ijtc-712	239	9	each	each	DET
ijtc-712	239	10	leg	leg	NOUN
ijtc-712	239	11	of	of	ADP
ijtc-712	239	12	transaction	transaction	NOUN
ijtc-712	239	13	and	and	CCONJ
ijtc-712	239	14	hence	hence	ADV
ijtc-712	239	15	the	the	DET
ijtc-712	239	16	system	system	NOUN
ijtc-712	239	17	does	do	AUX
ijtc-712	239	18	not	not	PART
ijtc-712	239	19	treat	treat	VERB
ijtc-712	239	20	repo	repo	ADP
ijtc-712	239	21	transaction	transaction	NOUN
ijtc-712	239	22	comprehensively	comprehensively	ADV
ijtc-712	239	23	.	.	PUNCT
ijtc-712	240	1	therefore	therefore	ADV
ijtc-712	240	2	,	,	PUNCT
ijtc-712	240	3	the	the	DET
ijtc-712	240	4	system	system	NOUN
ijtc-712	240	5	imposes	impose	VERB
ijtc-712	240	6	tax	tax	NOUN
ijtc-712	240	7	not	not	PART
ijtc-712	240	8	only	only	ADV
ijtc-712	240	9	to	to	ADP
ijtc-712	240	10	beneficial	beneficial	ADJ
ijtc-712	240	11	owner	owner	NOUN
ijtc-712	240	12	or	or	CCONJ
ijtc-712	240	13	the	the	DET
ijtc-712	240	14	ultimate	ultimate	ADJ
ijtc-712	240	15	recipient	recipient	NOUN
ijtc-712	240	16	of	of	ADP
ijtc-712	240	17	the	the	DET
ijtc-712	240	18	income	income	NOUN
ijtc-712	240	19	but	but	CCONJ
ijtc-712	240	20	also	also	ADV
ijtc-712	240	21	the	the	DET
ijtc-712	240	22	legal	legal	ADJ
ijtc-712	240	23	owner	owner	NOUN
ijtc-712	240	24	of	of	ADP
ijtc-712	240	25	the	the	DET
ijtc-712	240	26	income	income	NOUN
ijtc-712	240	27	which	which	PRON
ijtc-712	240	28	actually	actually	ADV
ijtc-712	240	29	is	be	AUX
ijtc-712	240	30	only	only	ADV
ijtc-712	240	31	surrogate	surrogate	ADJ
ijtc-712	240	32	entity	entity	NOUN
ijtc-712	240	33	or	or	CCONJ
ijtc-712	240	34	agent	agent	NOUN
ijtc-712	240	35	for	for	ADP
ijtc-712	240	36	the	the	DET
ijtc-712	240	37	beneficial	beneficial	ADJ
ijtc-712	240	38	owner	owner	NOUN
ijtc-712	240	39	,	,	PUNCT
ijtc-712	240	40	such	such	ADJ
ijtc-712	240	41	as	as	ADP
ijtc-712	240	42	in	in	ADP
ijtc-712	240	43	a	a	DET
ijtc-712	240	44	case	case	NOUN
ijtc-712	240	45	of	of	ADP
ijtc-712	240	46	repo	repo	NOUN
ijtc-712	240	47	of	of	ADP
ijtc-712	240	48	bond	bond	NOUN
ijtc-712	240	49	.	.	PUNCT
ijtc-712	241	1	as	as	ADP
ijtc-712	241	2	a	a	DET
ijtc-712	241	3	result	result	NOUN
ijtc-712	241	4	,	,	PUNCT
ijtc-712	241	5	exactly	exactly	ADV
ijtc-712	241	6	same	same	ADJ
ijtc-712	241	7	transaction	transaction	NOUN
ijtc-712	241	8	(	(	PUNCT
ijtc-712	241	9	the	the	DET
ijtc-712	241	10	repo	repo	PROPN
ijtc-712	241	11	transaction	transaction	NOUN
ijtc-712	241	12	)	)	PUNCT
ijtc-712	241	13	is	be	AUX
ijtc-712	241	14	taxed	tax	VERB
ijtc-712	241	15	with	with	ADP
ijtc-712	241	16	different	different	ADJ
ijtc-712	241	17	tax	tax	NOUN
ijtc-712	241	18	treatment	treatment	NOUN
ijtc-712	241	19	and	and	CCONJ
ijtc-712	241	20	tariff	tariff	NOUN
ijtc-712	241	21	.	.	PUNCT
ijtc-712	242	1	the	the	DET
ijtc-712	242	2	implementation	implementation	NOUN
ijtc-712	242	3	of	of	ADP
ijtc-712	242	4	final	final	ADJ
ijtc-712	242	5	income	income	NOUN
ijtc-712	242	6	tax	tax	NOUN
ijtc-712	242	7	is	be	AUX
ijtc-712	242	8	certainly	certainly	ADV
ijtc-712	242	9	harsh	harsh	ADJ
ijtc-712	242	10	and	and	CCONJ
ijtc-712	242	11	very	very	ADV
ijtc-712	242	12	burdensome	burdensome	ADJ
ijtc-712	242	13	for	for	ADP
ijtc-712	242	14	the	the	DET
ijtc-712	242	15	taxpayer	taxpayer	NOUN
ijtc-712	242	16	.	.	PUNCT
ijtc-712	243	1	even	even	ADV
ijtc-712	243	2	,	,	PUNCT
ijtc-712	243	3	the	the	DET
ijtc-712	243	4	party	party	NOUN
ijtc-712	243	5	,	,	PUNCT
ijtc-712	243	6	that	that	PRON
ijtc-712	243	7	does	do	AUX
ijtc-712	243	8	not	not	PART
ijtc-712	243	9	economically	economically	ADV
ijtc-712	243	10	earn	earn	VERB
ijtc-712	243	11	the	the	DET
ijtc-712	243	12	income	income	NOUN
ijtc-712	243	13	,	,	PUNCT
ijtc-712	243	14	should	should	AUX
ijtc-712	243	15	also	also	ADV
ijtc-712	243	16	bears	bear	VERB
ijtc-712	243	17	income	income	NOUN
ijtc-712	243	18	tax	tax	NOUN
ijtc-712	243	19	burden	burden	NOUN
ijtc-712	243	20	.	.	PUNCT
ijtc-712	244	1	on	on	ADP
ijtc-712	244	2	the	the	DET
ijtc-712	244	3	other	other	ADJ
ijtc-712	244	4	hand	hand	NOUN
ijtc-712	244	5	,	,	PUNCT
ijtc-712	244	6	although	although	SCONJ
ijtc-712	244	7	based	base	VERB
ijtc-712	244	8	on	on	ADP
ijtc-712	244	9	prevailing	prevail	VERB
ijtc-712	244	10	indonesian	indonesian	ADJ
ijtc-712	244	11	income	income	NOUN
ijtc-712	244	12	tax	tax	NOUN
ijtc-712	244	13	law	law	NOUN
ijtc-712	244	14	,	,	PUNCT
ijtc-712	244	15	the	the	DET
ijtc-712	244	16	comprehensive	comprehensive	ADJ
ijtc-712	244	17	income	income	NOUN
ijtc-712	244	18	tax	tax	NOUN
ijtc-712	244	19	system	system	NOUN
ijtc-712	244	20	has	have	VERB
ijtc-712	244	21	weaker	weak	ADJ
ijtc-712	244	22	argument	argument	NOUN
ijtc-712	244	23	to	to	PART
ijtc-712	244	24	be	be	AUX
ijtc-712	244	25	implemented	implement	VERB
ijtc-712	244	26	on	on	ADP
ijtc-712	244	27	repo	repo	ADP
ijtc-712	244	28	transaction	transaction	NOUN
ijtc-712	244	29	,	,	PUNCT
ijtc-712	244	30	it	it	PRON
ijtc-712	244	31	is	be	AUX
ijtc-712	244	32	much	much	ADV
ijtc-712	244	33	more	more	ADV
ijtc-712	244	34	reasonable	reasonable	ADJ
ijtc-712	244	35	and	and	CCONJ
ijtc-712	244	36	logical	logical	ADJ
ijtc-712	244	37	.	.	PUNCT
ijtc-712	245	1	there	there	PRON
ijtc-712	245	2	is	be	VERB
ijtc-712	245	3	no	no	DET
ijtc-712	245	4	various	various	ADJ
ijtc-712	245	5	tax	tax	NOUN
ijtc-712	245	6	treatment	treatment	NOUN
ijtc-712	245	7	for	for	ADP
ijtc-712	245	8	the	the	DET
ijtc-712	245	9	same	same	ADJ
ijtc-712	245	10	transaction	transaction	NOUN
ijtc-712	245	11	(	(	PUNCT
ijtc-712	245	12	the	the	DET
ijtc-712	245	13	repo	repo	PROPN
ijtc-712	245	14	transaction	transaction	NOUN
ijtc-712	245	15	)	)	PUNCT
ijtc-712	245	16	,	,	PUNCT
ijtc-712	245	17	because	because	SCONJ
ijtc-712	245	18	it	it	PRON
ijtc-712	245	19	views	view	VERB
ijtc-712	245	20	repo	repo	VERB
ijtc-712	245	21	as	as	ADP
ijtc-712	245	22	one	one	NUM
ijtc-712	245	23	-	-	PUNCT
ijtc-712	245	24	set	set	NOUN
ijtc-712	245	25	of	of	ADP
ijtc-712	245	26	transaction	transaction	NOUN
ijtc-712	245	27	.	.	PUNCT
ijtc-712	246	1	the	the	DET
ijtc-712	246	2	system	system	NOUN
ijtc-712	246	3	will	will	AUX
ijtc-712	246	4	view	view	VERB
ijtc-712	246	5	repo	repo	ADP
ijtc-712	246	6	based	base	VERB
ijtc-712	246	7	on	on	ADP
ijtc-712	246	8	accounting	accounting	NOUN
ijtc-712	246	9	or	or	CCONJ
ijtc-712	246	10	economic	economic	ADJ
ijtc-712	246	11	perspective	perspective	NOUN
ijtc-712	246	12	,	,	PUNCT
ijtc-712	246	13	the	the	DET
ijtc-712	246	14	loan	loan	NOUN
ijtc-712	246	15	arrangement	arrangement	NOUN
ijtc-712	246	16	.	.	PUNCT
ijtc-712	247	1	therefore	therefore	ADV
ijtc-712	247	2	,	,	PUNCT
ijtc-712	247	3	it	it	PRON
ijtc-712	247	4	avoids	avoid	VERB
ijtc-712	247	5	double	double	ADJ
ijtc-712	247	6	taxation	taxation	NOUN
ijtc-712	247	7	on	on	ADP
ijtc-712	247	8	repo	repo	NOUN
ijtc-712	247	9	transaction	transaction	NOUN
ijtc-712	247	10	.	.	PUNCT
ijtc-712	248	1	the	the	DET
ijtc-712	248	2	implementation	implementation	NOUN
ijtc-712	248	3	of	of	ADP
ijtc-712	248	4	comprehensive	comprehensive	ADJ
ijtc-712	248	5	income	income	NOUN
ijtc-712	248	6	tax	tax	NOUN
ijtc-712	248	7	regime	regime	NOUN
ijtc-712	248	8	on	on	ADP
ijtc-712	248	9	repo	repo	NOUN
ijtc-712	248	10	transaction	transaction	NOUN
ijtc-712	248	11	also	also	ADV
ijtc-712	248	12	promotes	promote	VERB
ijtc-712	248	13	fairness	fairness	NOUN
ijtc-712	248	14	and	and	CCONJ
ijtc-712	248	15	simplicity	simplicity	NOUN
ijtc-712	248	16	.	.	PUNCT
ijtc-712	249	1	treating	treat	VERB
ijtc-712	249	2	repo	repo	NOUN
ijtc-712	249	3	merely	merely	ADV
ijtc-712	249	4	based	base	VERB
ijtc-712	249	5	on	on	ADP
ijtc-712	249	6	its	its	PRON
ijtc-712	249	7	legal	legal	ADJ
ijtc-712	249	8	aspect	aspect	NOUN
ijtc-712	249	9	will	will	AUX
ijtc-712	249	10	cause	cause	VERB
ijtc-712	249	11	a	a	DET
ijtc-712	249	12	failure	failure	NOUN
ijtc-712	249	13	in	in	ADP
ijtc-712	249	14	examining	examine	VERB
ijtc-712	249	15	and	and	CCONJ
ijtc-712	249	16	overlooking	overlook	VERB
ijtc-712	249	17	the	the	DET
ijtc-712	249	18	transaction	transaction	NOUN
ijtc-712	249	19	as	as	ADP
ijtc-712	249	20	a	a	DET
ijtc-712	249	21	whole	whole	ADJ
ijtc-712	249	22	scheme	scheme	NOUN
ijtc-712	249	23	and	and	CCONJ
ijtc-712	249	24	thus	thus	ADV
ijtc-712	249	25	creating	create	VERB
ijtc-712	249	26	complexity	complexity	NOUN
ijtc-712	249	27	and	and	CCONJ
ijtc-712	249	28	inequality	inequality	NOUN
ijtc-712	249	29	in	in	ADP
ijtc-712	249	30	the	the	DET
ijtc-712	249	31	tax	tax	NOUN
ijtc-712	249	32	treatment	treatment	NOUN
ijtc-712	249	33	.	.	PUNCT
ijtc-712	250	1	the	the	DET
ijtc-712	250	2	justification	justification	NOUN
ijtc-712	250	3	of	of	ADP
ijtc-712	250	4	taxing	tax	VERB
ijtc-712	250	5	repo	repo	NOUN
ijtc-712	250	6	based	base	VERB
ijtc-712	250	7	on	on	ADP
ijtc-712	250	8	economic	economic	ADJ
ijtc-712	250	9	perspective	perspective	NOUN
ijtc-712	250	10	will	will	AUX
ijtc-712	250	11	be	be	AUX
ijtc-712	250	12	more	more	ADV
ijtc-712	250	13	solid	solid	ADJ
ijtc-712	250	14	,	,	PUNCT
ijtc-712	250	15	if	if	SCONJ
ijtc-712	250	16	the	the	DET
ijtc-712	250	17	repo	repo	NOUN
ijtc-712	250	18	transaction	transaction	NOUN
ijtc-712	250	19	does	do	AUX
ijtc-712	250	20	not	not	PART
ijtc-712	250	21	use	use	VERB
ijtc-712	250	22	written	write	VERB
ijtc-712	250	23	agreement	agreement	NOUN
ijtc-712	250	24	of	of	ADP
ijtc-712	250	25	repurchasing	repurchase	VERB
ijtc-712	250	26	the	the	DET
ijtc-712	250	27	securities	security	NOUN
ijtc-712	250	28	,	,	PUNCT
ijtc-712	250	29	such	such	ADJ
ijtc-712	250	30	as	as	ADP
ijtc-712	250	31	in	in	ADP
ijtc-712	250	32	a	a	DET
ijtc-712	250	33	case	case	NOUN
ijtc-712	250	34	of	of	ADP
ijtc-712	250	35	sell	sell	NOUN
ijtc-712	250	36	/	/	SYM
ijtc-712	250	37	buyback	buyback	NOUN
ijtc-712	250	38	repo	repo	NOUN
ijtc-712	250	39	.	.	PUNCT
ijtc-712	251	1	the	the	DET
ijtc-712	251	2	problem	problem	NOUN
ijtc-712	251	3	of	of	ADP
ijtc-712	251	4	taxing	tax	VERB
ijtc-712	251	5	repo	repo	NOUN
ijtc-712	251	6	will	will	AUX
ijtc-712	251	7	persist	persist	VERB
ijtc-712	251	8	,	,	PUNCT
ijtc-712	251	9	unless	unless	SCONJ
ijtc-712	251	10	indonesian	indonesian	ADJ
ijtc-712	251	11	government	government	NOUN
ijtc-712	251	12	issues	issue	VERB
ijtc-712	251	13	new	new	ADJ
ijtc-712	251	14	tax	tax	NOUN
ijtc-712	251	15	law	law	NOUN
ijtc-712	251	16	or	or	CCONJ
ijtc-712	251	17	regulation	regulation	NOUN
ijtc-712	251	18	that	that	PRON
ijtc-712	251	19	will	will	AUX
ijtc-712	251	20	overrule	overrule	VERB
ijtc-712	251	21	the	the	DET
ijtc-712	251	22	implementation	implementation	NOUN
ijtc-712	251	23	of	of	ADP
ijtc-712	251	24	schedular	schedular	ADJ
ijtc-712	251	25	income	income	NOUN
ijtc-712	251	26	tax	tax	NOUN
ijtc-712	251	27	law	law	NOUN
ijtc-712	251	28	regime	regime	NOUN
ijtc-712	251	29	and	and	CCONJ
ijtc-712	251	30	therefore	therefore	ADV
ijtc-712	251	31	taxing	tax	VERB
ijtc-712	251	32	repo	repo	NOUN
ijtc-712	251	33	will	will	AUX
ijtc-712	251	34	be	be	AUX
ijtc-712	251	35	based	base	VERB
ijtc-712	251	36	on	on	ADP
ijtc-712	251	37	comprehensive	comprehensive	ADJ
ijtc-712	251	38	income	income	NOUN
ijtc-712	251	39	tax	tax	NOUN
ijtc-712	251	40	regime	regime	NOUN
ijtc-712	251	41	.	.	PUNCT
ijtc-712	252	1	alternatively	alternatively	ADV
ijtc-712	252	2	,	,	PUNCT
ijtc-712	252	3	indonesian	indonesian	ADJ
ijtc-712	252	4	government	government	NOUN
ijtc-712	252	5	may	may	AUX
ijtc-712	252	6	issue	issue	VERB
ijtc-712	252	7	specific	specific	ADJ
ijtc-712	252	8	regulation	regulation	NOUN
ijtc-712	252	9	concerning	concern	VERB
ijtc-712	252	10	repo	repo	NOUN
ijtc-712	252	11	based	base	VERB
ijtc-712	252	12	on	on	ADP
ijtc-712	252	13	comprehensive	comprehensive	ADJ
ijtc-712	252	14	income	income	NOUN
ijtc-712	252	15	tax	tax	NOUN
ijtc-712	252	16	regime	regime	NOUN
ijtc-712	252	17	.	.	PUNCT
ijtc-712	253	1	this	this	DET
ijtc-712	253	2	alternative	alternative	NOUN
ijtc-712	253	3	is	be	AUX
ijtc-712	253	4	not	not	PART
ijtc-712	253	5	easy	easy	ADJ
ijtc-712	253	6	since	since	SCONJ
ijtc-712	253	7	there	there	PRON
ijtc-712	253	8	are	be	VERB
ijtc-712	253	9	some	some	DET
ijtc-712	253	10	special	special	ADJ
ijtc-712	253	11	regulations	regulation	NOUN
ijtc-712	253	12	(	(	PUNCT
ijtc-712	253	13	lex	lex	PROPN
ijtc-712	253	14	specialis	specialis	PROPN
ijtc-712	253	15	)	)	PUNCT
ijtc-712	253	16	that	that	PRON
ijtc-712	253	17	are	be	AUX
ijtc-712	253	18	applied	apply	VERB
ijtc-712	253	19	and	and	CCONJ
ijtc-712	253	20	interconnected	interconnect	VERB
ijtc-712	253	21	with	with	ADP
ijtc-712	253	22	repo	repo	NOUN
ijtc-712	253	23	transaction	transaction	NOUN
ijtc-712	253	24	.	.	PUNCT
ijtc-712	254	1	another	another	DET
ijtc-712	254	2	solution	solution	NOUN
ijtc-712	254	3	is	be	AUX
ijtc-712	254	4	not	not	PART
ijtc-712	254	5	tax	tax	NOUN
ijtc-712	254	6	solution	solution	NOUN
ijtc-712	254	7	but	but	CCONJ
ijtc-712	254	8	modification	modification	NOUN
ijtc-712	254	9	of	of	ADP
ijtc-712	254	10	the	the	DET
ijtc-712	254	11	provision	provision	NOUN
ijtc-712	254	12	in	in	ADP
ijtc-712	254	13	the	the	DET
ijtc-712	254	14	repo	repo	NOUN
ijtc-712	254	15	agreement	agreement	NOUN
ijtc-712	254	16	,	,	PUNCT
ijtc-712	254	17	so	so	SCONJ
ijtc-712	254	18	that	that	SCONJ
ijtc-712	254	19	repo	repo	ADP
ijtc-712	254	20	transaction	transaction	NOUN
ijtc-712	254	21	does	do	AUX
ijtc-712	254	22	not	not	PART
ijtc-712	254	23	require	require	VERB
ijtc-712	254	24	sale	sale	NOUN
ijtc-712	254	25	of	of	ADP
ijtc-712	254	26	the	the	DET
ijtc-712	254	27	securities	security	NOUN
ijtc-712	254	28	.	.	PUNCT
ijtc-712	255	1	this	this	DET
ijtc-712	255	2	solution	solution	NOUN
ijtc-712	255	3	will	will	AUX
ijtc-712	255	4	ignore	ignore	VERB
ijtc-712	255	5	repo	repo	VERB
ijtc-712	255	6	’s	’s	PART
ijtc-712	255	7	nature	nature	NOUN
ijtc-712	255	8	because	because	SCONJ
ijtc-712	255	9	repo	repo	NOUN
ijtc-712	255	10	will	will	AUX
ijtc-712	255	11	be	be	AUX
ijtc-712	255	12	the	the	DET
ijtc-712	255	13	same	same	ADJ
ijtc-712	255	14	as	as	ADP
ijtc-712	255	15	common	common	ADJ
ijtc-712	255	16	collateralised	collateralise	VERB
ijtc-712	255	17	loan	loan	NOUN
ijtc-712	255	18	agreement	agreement	NOUN
ijtc-712	255	19	.	.	PUNCT
ijtc-712	256	1	however	however	ADV
ijtc-712	256	2	,	,	PUNCT
ijtc-712	256	3	this	this	DET
ijtc-712	256	4	solution	solution	NOUN
ijtc-712	256	5	,	,	PUNCT
ijtc-712	256	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	256	7	repurchase	repurchase	NOUN
ijtc-712	256	8	agreement	agreement	NOUN
ijtc-712	256	9	:	:	PUNCT
ijtc-712	256	10	dual	dual	ADJ
ijtc-712	256	11	perspectives	perspective	NOUN
ijtc-712	256	12	in	in	ADP
ijtc-712	256	13	indonesian	indonesian	ADJ
ijtc-712	256	14	income	income	NOUN
ijtc-712	256	15	tax	tax	NOUN
ijtc-712	256	16	law	law	NOUN
ijtc-712	256	17	indradi	indradi	NOUN
ijtc-712	256	18	262	262	NUM
ijtc-712	256	19	|	|	ADV
ijtc-712	256	20	ilomata	ilomata	PROPN
ijtc-712	256	21	international	international	ADJ
ijtc-712	256	22	journal	journal	NOUN
ijtc-712	256	23	of	of	ADP
ijtc-712	256	24	tax	tax	PROPN
ijtc-712	256	25	&	&	CCONJ
ijtc-712	256	26	accounting	accounting	NOUN
ijtc-712	256	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	256	28	by	by	ADP
ijtc-712	256	29	far	far	ADV
ijtc-712	256	30	,	,	PUNCT
ijtc-712	256	31	is	be	AUX
ijtc-712	256	32	the	the	DET
ijtc-712	256	33	easiest	easy	ADJ
ijtc-712	256	34	and	and	CCONJ
ijtc-712	256	35	it	it	PRON
ijtc-712	256	36	has	have	AUX
ijtc-712	256	37	been	be	AUX
ijtc-712	256	38	implemented	implement	VERB
ijtc-712	256	39	since	since	SCONJ
ijtc-712	256	40	2016	2016	NUM
ijtc-712	256	41	by	by	ADP
ijtc-712	256	42	the	the	DET
ijtc-712	256	43	relevant	relevant	ADJ
ijtc-712	256	44	authority	authority	NOUN
ijtc-712	256	45	governing	govern	VERB
ijtc-712	256	46	(	(	PUNCT
ijtc-712	256	47	financial	financial	ADJ
ijtc-712	256	48	services	service	NOUN
ijtc-712	256	49	authority	authority	NOUN
ijtc-712	256	50	/	/	SYM
ijtc-712	256	51	ojk	ojk	NOUN
ijtc-712	256	52	)	)	PUNCT
ijtc-712	256	53	repo	repo	ADP
ijtc-712	256	54	transaction	transaction	NOUN
ijtc-712	256	55	(	(	PUNCT
ijtc-712	256	56	dwijayanto	dwijayanto	NOUN
ijtc-712	256	57	,	,	PUNCT
ijtc-712	256	58	2016	2016	NUM
ijtc-712	256	59	)	)	PUNCT
ijtc-712	256	60	.	.	PUNCT
ijtc-712	257	1	reference	reference	NOUN
ijtc-712	257	2	acharya	acharya	PROPN
ijtc-712	257	3	,	,	PUNCT
ijtc-712	257	4	v.	v.	ADP
ijtc-712	257	5	v	v	NOUN
ijtc-712	257	6	,	,	PUNCT
ijtc-712	257	7	&	&	CCONJ
ijtc-712	257	8	öncü	öncü	PROPN
ijtc-712	257	9	,	,	PUNCT
ijtc-712	257	10	t.	t.	PROPN
ijtc-712	257	11	s.	s.	PROPN
ijtc-712	257	12	(	(	PUNCT
ijtc-712	257	13	2011	2011	NUM
ijtc-712	257	14	)	)	PUNCT
ijtc-712	257	15	.	.	PUNCT
ijtc-712	258	1	the	the	DET
ijtc-712	258	2	repurchase	repurchase	NOUN
ijtc-712	258	3	agreement	agreement	NOUN
ijtc-712	258	4	(	(	PUNCT
ijtc-712	258	5	repo	repo	NOUN
ijtc-712	258	6	)	)	PUNCT
ijtc-712	258	7	market	market	NOUN
ijtc-712	258	8	.	.	PUNCT
ijtc-712	259	1	in	in	ADP
ijtc-712	259	2	regulating	regulate	VERB
ijtc-712	259	3	wall	wall	PROPN
ijtc-712	259	4	street	street	PROPN
ijtc-712	259	5	:	:	PUNCT
ijtc-712	259	6	the	the	DET
ijtc-712	259	7	dodd	dodd	PROPN
ijtc-712	259	8	-	-	PUNCT
ijtc-712	259	9	frank	frank	PROPN
ijtc-712	259	10	act	act	PROPN
ijtc-712	259	11	and	and	CCONJ
ijtc-712	259	12	the	the	DET
ijtc-712	259	13	new	new	ADJ
ijtc-712	259	14	architecture	architecture	NOUN
ijtc-712	259	15	of	of	ADP
ijtc-712	259	16	global	global	ADJ
ijtc-712	259	17	finance	finance	NOUN
ijtc-712	259	18	(	(	PUNCT
ijtc-712	259	19	pp	pp	ADJ
ijtc-712	259	20	.	.	PUNCT
ijtc-712	259	21	319–350	319–350	NUM
ijtc-712	259	22	)	)	PUNCT
ijtc-712	259	23	.	.	PUNCT
ijtc-712	260	1	https://doi.org/10.1002/9781118258231.ch11	https://doi.org/10.1002/9781118258231.ch11	PROPN
ijtc-712	260	2	al	al	PROPN
ijtc-712	260	3	-	-	PUNCT
ijtc-712	260	4	rushou	rushou	NOUN
ijtc-712	260	5	,	,	PUNCT
ijtc-712	260	6	a.	a.	PROPN
ijtc-712	260	7	,	,	PUNCT
ijtc-712	260	8	&	&	CCONJ
ijtc-712	260	9	al	al	PROPN
ijtc-712	260	10	saeed	saeed	PROPN
ijtc-712	260	11	,	,	PUNCT
ijtc-712	260	12	m.	m.	NOUN
ijtc-712	260	13	(	(	PUNCT
ijtc-712	260	14	2008	2008	NUM
ijtc-712	260	15	)	)	PUNCT
ijtc-712	260	16	.	.	PUNCT
ijtc-712	261	1	repurchase	repurchase	VERB
ijtc-712	261	2	agreements	agreement	NOUN
ijtc-712	261	3	in	in	ADP
ijtc-712	261	4	financial	financial	ADJ
ijtc-712	261	5	markets	market	NOUN
ijtc-712	261	6	:	:	PUNCT
ijtc-712	261	7	financial	financial	ADJ
ijtc-712	261	8	and	and	CCONJ
ijtc-712	261	9	legal	legal	ADJ
ijtc-712	261	10	prospective	prospective	ADJ
ijtc-712	261	11	.	.	PUNCT
ijtc-712	262	1	arab	arab	PROPN
ijtc-712	262	2	law	law	PROPN
ijtc-712	262	3	quarterly	quarterly	PROPN
ijtc-712	262	4	,	,	PUNCT
ijtc-712	262	5	22(2	22(2	NUM
ijtc-712	262	6	)	)	PUNCT
ijtc-712	262	7	,	,	PUNCT
ijtc-712	262	8	112–157	112–157	NUM
ijtc-712	262	9	.	.	PUNCT
ijtc-712	263	1	https://doi.org/10.1163/026805508x287658	https://doi.org/10.1163/026805508x287658	X
ijtc-712	263	2	armakolla	armakolla	NOUN
ijtc-712	263	3	,	,	PUNCT
ijtc-712	263	4	a.	a.	PROPN
ijtc-712	263	5	,	,	PUNCT
ijtc-712	263	6	douady	douady	PROPN
ijtc-712	263	7	,	,	PUNCT
ijtc-712	263	8	r.	r.	PROPN
ijtc-712	263	9	,	,	PUNCT
ijtc-712	263	10	&	&	CCONJ
ijtc-712	263	11	laurent	laurent	PROPN
ijtc-712	263	12	,	,	PUNCT
ijtc-712	263	13	j.-p	j.-p	PROPN
ijtc-712	263	14	.	.	PUNCT
ijtc-712	264	1	(	(	PUNCT
ijtc-712	264	2	2019	2019	NUM
ijtc-712	264	3	)	)	PUNCT
ijtc-712	264	4	.	.	PUNCT
ijtc-712	265	1	repurchase	repurchase	VERB
ijtc-712	265	2	agreements	agreement	NOUN
ijtc-712	265	3	and	and	CCONJ
ijtc-712	265	4	the	the	DET
ijtc-712	265	5	european	european	ADJ
ijtc-712	265	6	sovereign	sovereign	ADJ
ijtc-712	265	7	debt	debt	NOUN
ijtc-712	265	8	crises	crisis	NOUN
ijtc-712	265	9	:	:	PUNCT
ijtc-712	265	10	the	the	DET
ijtc-712	265	11	role	role	NOUN
ijtc-712	265	12	of	of	ADP
ijtc-712	265	13	european	european	ADJ
ijtc-712	265	14	clearinghouses	clearinghouse	NOUN
ijtc-712	265	15	.	.	PUNCT
ijtc-712	266	1	in	in	ADP
ijtc-712	266	2	handbook	handbook	NOUN
ijtc-712	266	3	of	of	ADP
ijtc-712	266	4	global	global	ADJ
ijtc-712	266	5	financial	financial	ADJ
ijtc-712	266	6	markets	market	NOUN
ijtc-712	266	7	:	:	PUNCT
ijtc-712	266	8	transformations	transformation	NOUN
ijtc-712	266	9	,	,	PUNCT
ijtc-712	266	10	dependence	dependence	NOUN
ijtc-712	266	11	,	,	PUNCT
ijtc-712	266	12	and	and	CCONJ
ijtc-712	266	13	risk	risk	NOUN
ijtc-712	266	14	spillovers	spillover	NOUN
ijtc-712	266	15	(	(	PUNCT
ijtc-712	266	16	pp	pp	ADJ
ijtc-712	266	17	.	.	PUNCT
ijtc-712	266	18	467–492	467–492	NUM
ijtc-712	266	19	)	)	PUNCT
ijtc-712	266	20	.	.	PUNCT
ijtc-712	267	1	https://doi.org/10.1142/9789813236653_0018	https://doi.org/10.1142/9789813236653_0018	NOUN
ijtc-712	268	1	baklanova	baklanova	PROPN
ijtc-712	268	2	,	,	PUNCT
ijtc-712	268	3	v.	v.	ADV
ijtc-712	268	4	,	,	PUNCT
ijtc-712	268	5	caglio	caglio	NOUN
ijtc-712	268	6	,	,	PUNCT
ijtc-712	268	7	c.	c.	PROPN
ijtc-712	268	8	,	,	PUNCT
ijtc-712	268	9	cipriani	cipriani	PROPN
ijtc-712	268	10	,	,	PUNCT
ijtc-712	268	11	m.	m.	NOUN
ijtc-712	268	12	,	,	PUNCT
ijtc-712	268	13	&	&	CCONJ
ijtc-712	268	14	copeland	copeland	PROPN
ijtc-712	268	15	,	,	PUNCT
ijtc-712	268	16	a.	a.	NOUN
ijtc-712	268	17	(	(	PUNCT
ijtc-712	268	18	2019	2019	NUM
ijtc-712	268	19	)	)	PUNCT
ijtc-712	268	20	.	.	PUNCT
ijtc-712	269	1	the	the	DET
ijtc-712	269	2	use	use	NOUN
ijtc-712	269	3	of	of	ADP
ijtc-712	269	4	collateral	collateral	NOUN
ijtc-712	269	5	in	in	ADP
ijtc-712	269	6	bilateral	bilateral	ADJ
ijtc-712	269	7	repurchase	repurchase	NOUN
ijtc-712	269	8	and	and	CCONJ
ijtc-712	269	9	securities	security	NOUN
ijtc-712	269	10	lending	lending	NOUN
ijtc-712	269	11	agreements	agreement	NOUN
ijtc-712	269	12	.	.	PUNCT
ijtc-712	270	1	review	review	NOUN
ijtc-712	270	2	of	of	ADP
ijtc-712	270	3	economic	economic	ADJ
ijtc-712	270	4	dynamics	dynamic	NOUN
ijtc-712	270	5	,	,	PUNCT
ijtc-712	270	6	33	33	NUM
ijtc-712	270	7	,	,	PUNCT
ijtc-712	270	8	228–249	228–249	NUM
ijtc-712	270	9	.	.	PUNCT
ijtc-712	270	10	https://doi.org/10.1016/j.red.2019.05.002	https://doi.org/10.1016/j.red.2019.05.002	PROPN
ijtc-712	270	11	bank	bank	PROPN
ijtc-712	270	12	indonesia	indonesia	PROPN
ijtc-712	270	13	.	.	PUNCT
ijtc-712	271	1	(	(	PUNCT
ijtc-712	271	2	n.d	n.d	PROPN
ijtc-712	271	3	.	.	PROPN
ijtc-712	271	4	)	)	PUNCT
ijtc-712	271	5	.	.	PUNCT
ijtc-712	272	1	bi-7	bi-7	VERB
ijtc-712	272	2	day	day	NOUN
ijtc-712	272	3	reverse	reverse	NOUN
ijtc-712	272	4	repo	repo	ADP
ijtc-712	272	5	rate	rate	NOUN
ijtc-712	272	6	(	(	PUNCT
ijtc-712	272	7	bi7drr	bi7drr	PROPN
ijtc-712	272	8	)	)	PUNCT
ijtc-712	272	9	.	.	PUNCT
ijtc-712	273	1	bucheli	bucheli	PROPN
ijtc-712	273	2	,	,	PUNCT
ijtc-712	273	3	m.	m.	NOUN
ijtc-712	273	4	,	,	PUNCT
ijtc-712	273	5	&	&	CCONJ
ijtc-712	273	6	olivieri	olivieri	PROPN
ijtc-712	273	7	,	,	PUNCT
ijtc-712	273	8	c.	c.	PROPN
ijtc-712	273	9	(	(	PUNCT
ijtc-712	273	10	2019	2019	NUM
ijtc-712	273	11	)	)	PUNCT
ijtc-712	273	12	.	.	PUNCT
ijtc-712	274	1	gendered	gendere	VERB
ijtc-712	274	2	effects	effect	NOUN
ijtc-712	274	3	of	of	ADP
ijtc-712	274	4	the	the	DET
ijtc-712	274	5	personal	personal	ADJ
ijtc-712	274	6	income	income	NOUN
ijtc-712	274	7	tax	tax	NOUN
ijtc-712	274	8	:	:	PUNCT
ijtc-712	274	9	evidence	evidence	NOUN
ijtc-712	274	10	from	from	ADP
ijtc-712	274	11	a	a	DET
ijtc-712	274	12	schedular	schedular	ADJ
ijtc-712	274	13	system	system	NOUN
ijtc-712	274	14	with	with	ADP
ijtc-712	274	15	individual	individual	ADJ
ijtc-712	274	16	filing	filing	NOUN
ijtc-712	274	17	in	in	ADP
ijtc-712	274	18	uruguay	uruguay	PROPN
ijtc-712	274	19	.	.	PUNCT
ijtc-712	275	1	international	international	ADJ
ijtc-712	275	2	journal	journal	PROPN
ijtc-712	275	3	of	of	ADP
ijtc-712	275	4	microsimulation	microsimulation	NOUN
ijtc-712	275	5	,	,	PUNCT
ijtc-712	275	6	12(2	12(2	NUM
ijtc-712	275	7	)	)	PUNCT
ijtc-712	275	8	,	,	PUNCT
ijtc-712	275	9	68–86	68–86	NUM
ijtc-712	275	10	.	.	PUNCT
ijtc-712	276	1	https://doi.org/10.34196/ijm.00202	https://doi.org/10.34196/ijm.00202	PROPN
ijtc-712	276	2	choudhry	choudhry	PROPN
ijtc-712	276	3	,	,	PUNCT
ijtc-712	276	4	moorad	moorad	NOUN
ijtc-712	276	5	.	.	PUNCT
ijtc-712	276	6	(	(	PUNCT
ijtc-712	276	7	2010	2010	NUM
ijtc-712	276	8	)	)	PUNCT
ijtc-712	276	9	.	.	PUNCT
ijtc-712	277	1	the	the	DET
ijtc-712	277	2	repo	repo	PROPN
ijtc-712	277	3	handbook	handbook	NOUN
ijtc-712	277	4	.	.	PUNCT
ijtc-712	278	1	butterworth	butterworth	PROPN
ijtc-712	278	2	-	-	PUNCT
ijtc-712	278	3	heinemann	heinemann	PROPN
ijtc-712	278	4	.	.	PUNCT
ijtc-712	279	1	cnossen	cnossen	PROPN
ijtc-712	279	2	,	,	PUNCT
ijtc-712	279	3	s.	s.	PROPN
ijtc-712	279	4	(	(	PUNCT
ijtc-712	279	5	2018	2018	NUM
ijtc-712	279	6	)	)	PUNCT
ijtc-712	279	7	.	.	PUNCT
ijtc-712	280	1	corporation	corporation	NOUN
ijtc-712	280	2	taxes	taxis	NOUN
ijtc-712	280	3	in	in	ADP
ijtc-712	280	4	the	the	DET
ijtc-712	280	5	european	european	PROPN
ijtc-712	280	6	union	union	PROPN
ijtc-712	280	7	:	:	PUNCT
ijtc-712	280	8	slowly	slowly	ADV
ijtc-712	280	9	moving	move	VERB
ijtc-712	280	10	toward	toward	ADP
ijtc-712	280	11	comprehensive	comprehensive	ADJ
ijtc-712	280	12	business	business	NOUN
ijtc-712	280	13	income	income	NOUN
ijtc-712	280	14	taxation	taxation	NOUN
ijtc-712	280	15	?	?	PUNCT
ijtc-712	281	1	international	international	ADJ
ijtc-712	281	2	tax	tax	NOUN
ijtc-712	281	3	and	and	CCONJ
ijtc-712	281	4	public	public	ADJ
ijtc-712	281	5	finance	finance	NOUN
ijtc-712	281	6	,	,	PUNCT
ijtc-712	281	7	25(3	25(3	NUM
ijtc-712	281	8	)	)	PUNCT
ijtc-712	281	9	,	,	PUNCT
ijtc-712	281	10	808	808	NUM
ijtc-712	281	11	–	–	PUNCT
ijtc-712	281	12	840	840	NUM
ijtc-712	281	13	.	.	PUNCT
ijtc-712	282	1	https://doi.org/10.1007/s10797-017-9471-2	https://doi.org/10.1007/s10797-017-9471-2	NUM
ijtc-712	282	2	creedy	creedy	PROPN
ijtc-712	282	3	,	,	PUNCT
ijtc-712	282	4	j.	j.	PROPN
ijtc-712	282	5	,	,	PUNCT
ijtc-712	282	6	&	&	CCONJ
ijtc-712	282	7	sanz	sanz	PROPN
ijtc-712	282	8	-	-	PUNCT
ijtc-712	282	9	sanz	sanz	PROPN
ijtc-712	282	10	,	,	PUNCT
ijtc-712	282	11	j.	j.	PROPN
ijtc-712	282	12	f.	f.	PROPN
ijtc-712	282	13	(	(	PUNCT
ijtc-712	282	14	2011	2011	NUM
ijtc-712	282	15	)	)	PUNCT
ijtc-712	282	16	.	.	PUNCT
ijtc-712	283	1	modelling	model	VERB
ijtc-712	283	2	aggregate	aggregate	ADJ
ijtc-712	283	3	personal	personal	ADJ
ijtc-712	283	4	income	income	NOUN
ijtc-712	283	5	tax	tax	NOUN
ijtc-712	283	6	revenue	revenue	NOUN
ijtc-712	283	7	in	in	ADP
ijtc-712	283	8	multischedular	multischedular	ADJ
ijtc-712	283	9	and	and	CCONJ
ijtc-712	283	10	multi	multi	ADJ
ijtc-712	283	11	-	-	ADJ
ijtc-712	283	12	regional	regional	ADJ
ijtc-712	283	13	structures	structure	NOUN
ijtc-712	283	14	.	.	PUNCT
ijtc-712	284	1	economic	economic	ADJ
ijtc-712	284	2	modelling	modelling	NOUN
ijtc-712	284	3	,	,	PUNCT
ijtc-712	284	4	28(6	28(6	NOUN
ijtc-712	284	5	)	)	PUNCT
ijtc-712	284	6	,	,	PUNCT
ijtc-712	284	7	2589–2595	2589–2595	NUM
ijtc-712	284	8	.	.	PUNCT
ijtc-712	285	1	https://doi.org/10.1016/j.econmod.2011.07.011	https://doi.org/10.1016/j.econmod.2011.07.011	NUM
ijtc-712	285	2	dwijayanto	dwijayanto	NOUN
ijtc-712	285	3	,	,	PUNCT
ijtc-712	285	4	,	,	PUNCT
ijtc-712	285	5	andi	andi	PROPN
ijtc-712	285	6	.	.	PUNCT
ijtc-712	286	1	(	(	PUNCT
ijtc-712	286	2	2016	2016	NUM
ijtc-712	286	3	,	,	PUNCT
ijtc-712	286	4	january	january	PROPN
ijtc-712	286	5	26	26	NUM
ijtc-712	286	6	)	)	PUNCT
ijtc-712	286	7	.	.	PUNCT
ijtc-712	287	1	ojk	ojk	NOUN
ijtc-712	287	2	resmi	resmi	PROPN
ijtc-712	287	3	berlakukan	berlakukan	PROPN
ijtc-712	287	4	gmra	gmra	PROPN
ijtc-712	287	5	dalam	dalam	PROPN
ijtc-712	287	6	transaksi	transaksi	PROPN
ijtc-712	287	7	repo	repo	PROPN
ijtc-712	287	8	.	.	PUNCT
ijtc-712	288	1	fernando	fernando	PROPN
ijtc-712	288	2	,	,	PUNCT
ijtc-712	288	3	j.	j.	PROPN
ijtc-712	288	4	(	(	PUNCT
ijtc-712	288	5	2022	2022	NUM
ijtc-712	288	6	,	,	PUNCT
ijtc-712	288	7	may	may	AUX
ijtc-712	288	8	22	22	NUM
ijtc-712	288	9	)	)	PUNCT
ijtc-712	288	10	.	.	PUNCT
ijtc-712	289	1	what	what	PRON
ijtc-712	289	2	is	be	AUX
ijtc-712	289	3	a	a	DET
ijtc-712	289	4	manufactured	manufacture	VERB
ijtc-712	289	5	payment	payment	NOUN
ijtc-712	289	6	?	?	PUNCT
ijtc-712	290	1	investopedia.com	investopedia.com	X
ijtc-712	290	2	.	.	PUNCT
ijtc-712	291	1	https://www.investopedia.com/terms/m/manufacturedpayment.asp	https://www.investopedia.com/terms/m/manufacturedpayment.asp	PROPN
ijtc-712	291	2	fischer	fischer	NOUN
ijtc-712	291	3	,	,	PUNCT
ijtc-712	291	4	a.	a.	NOUN
ijtc-712	291	5	(	(	PUNCT
ijtc-712	291	6	2015	2015	NUM
ijtc-712	291	7	)	)	PUNCT
ijtc-712	291	8	.	.	PUNCT
ijtc-712	292	1	a	a	DET
ijtc-712	292	2	comprehensive	comprehensive	ADJ
ijtc-712	292	3	approach	approach	NOUN
ijtc-712	292	4	to	to	ADP
ijtc-712	292	5	stateless	stateless	NOUN
ijtc-712	292	6	income	income	NOUN
ijtc-712	292	7	.	.	PUNCT
ijtc-712	293	1	george	george	PROPN
ijtc-712	293	2	washington	washington	PROPN
ijtc-712	293	3	law	law	PROPN
ijtc-712	293	4	review	review	PROPN
ijtc-712	293	5	,	,	PUNCT
ijtc-712	293	6	83(3	83(3	NUM
ijtc-712	293	7	)	)	PUNCT
ijtc-712	293	8	,	,	PUNCT
ijtc-712	293	9	1028–1057	1028–1057	NUM
ijtc-712	293	10	.	.	PUNCT
ijtc-712	294	1	https://www.scopus.com/inward/record.uri?eid=2-s2.085028945390&partnerid=40&md5=b9d42fbc5cdc857474d005f1a2702ba1	https://www.scopus.com/inward/record.uri?eid=2-s2.085028945390&partnerid=40&md5=b9d42fbc5cdc857474d005f1a2702ba1	NUM
ijtc-712	294	2	gottardi	gottardi	NOUN
ijtc-712	294	3	,	,	PUNCT
ijtc-712	294	4	p.	p.	NOUN
ijtc-712	294	5	,	,	PUNCT
ijtc-712	294	6	maurin	maurin	NOUN
ijtc-712	294	7	,	,	PUNCT
ijtc-712	294	8	v.	v.	ADV
ijtc-712	294	9	,	,	PUNCT
ijtc-712	294	10	&	&	CCONJ
ijtc-712	294	11	monnet	monnet	PROPN
ijtc-712	294	12	,	,	PUNCT
ijtc-712	294	13	c.	c.	PROPN
ijtc-712	294	14	(	(	PUNCT
ijtc-712	294	15	2019	2019	NUM
ijtc-712	294	16	)	)	PUNCT
ijtc-712	294	17	.	.	PUNCT
ijtc-712	295	1	a	a	DET
ijtc-712	295	2	theory	theory	NOUN
ijtc-712	295	3	of	of	ADP
ijtc-712	295	4	repurchase	repurchase	NOUN
ijtc-712	295	5	agreements	agreement	NOUN
ijtc-712	295	6	,	,	PUNCT
ijtc-712	295	7	collateral	collateral	ADJ
ijtc-712	295	8	reuse	reuse	NOUN
ijtc-712	295	9	,	,	PUNCT
ijtc-712	295	10	and	and	CCONJ
ijtc-712	295	11	repo	repo	ADP
ijtc-712	295	12	intermediation	intermediation	NOUN
ijtc-712	295	13	.	.	PUNCT
ijtc-712	296	1	review	review	NOUN
ijtc-712	296	2	of	of	ADP
ijtc-712	296	3	economic	economic	ADJ
ijtc-712	296	4	dynamics	dynamic	NOUN
ijtc-712	296	5	,	,	PUNCT
ijtc-712	296	6	33	33	NUM
ijtc-712	296	7	,	,	PUNCT
ijtc-712	296	8	30–56	30–56	NUM
ijtc-712	296	9	.	.	PUNCT
ijtc-712	297	1	https://doi.org/10.1016/j.red.2019.04.009	https://doi.org/10.1016/j.red.2019.04.009	PROPN
ijtc-712	297	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	297	3	repurchase	repurchase	NOUN
ijtc-712	297	4	agreement	agreement	NOUN
ijtc-712	297	5	:	:	PUNCT
ijtc-712	297	6	dual	dual	ADJ
ijtc-712	297	7	perspectives	perspective	NOUN
ijtc-712	297	8	in	in	ADP
ijtc-712	297	9	indonesian	indonesian	ADJ
ijtc-712	297	10	income	income	NOUN
ijtc-712	297	11	tax	tax	NOUN
ijtc-712	297	12	law	law	NOUN
ijtc-712	297	13	indradi	indradi	NOUN
ijtc-712	297	14	263	263	NUM
ijtc-712	297	15	|	|	ADV
ijtc-712	297	16	ilomata	ilomata	PROPN
ijtc-712	297	17	international	international	ADJ
ijtc-712	297	18	journal	journal	NOUN
ijtc-712	297	19	of	of	ADP
ijtc-712	297	20	tax	tax	PROPN
ijtc-712	297	21	&	&	CCONJ
ijtc-712	297	22	accounting	account	VERB
ijtc-712	297	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	297	24	government	government	NOUN
ijtc-712	297	25	regulation	regulation	NOUN
ijtc-712	297	26	of	of	ADP
ijtc-712	297	27	the	the	DET
ijtc-712	297	28	republic	republic	NOUN
ijtc-712	297	29	of	of	ADP
ijtc-712	297	30	indonesia	indonesia	PROPN
ijtc-712	297	31	.	.	PUNCT
ijtc-712	298	1	(	(	PUNCT
ijtc-712	298	2	1994	1994	NUM
ijtc-712	298	3	)	)	PUNCT
ijtc-712	298	4	.	.	PUNCT
ijtc-712	299	1	government	government	NOUN
ijtc-712	299	2	regulation	regulation	NOUN
ijtc-712	299	3	number	number	NOUN
ijtc-712	299	4	41	41	NUM
ijtc-712	299	5	year	year	NOUN
ijtc-712	299	6	1994	1994	NUM
ijtc-712	299	7	concerning	concern	VERB
ijtc-712	299	8	income	income	NOUN
ijtc-712	299	9	tax	tax	NOUN
ijtc-712	299	10	on	on	ADP
ijtc-712	299	11	income	income	NOUN
ijtc-712	299	12	from	from	ADP
ijtc-712	299	13	sale	sale	NOUN
ijtc-712	299	14	of	of	ADP
ijtc-712	299	15	stock	stock	NOUN
ijtc-712	299	16	on	on	ADP
ijtc-712	299	17	stock	stock	NOUN
ijtc-712	299	18	exchange	exchange	NOUN
ijtc-712	299	19	.	.	PUNCT
ijtc-712	300	1	government	government	NOUN
ijtc-712	300	2	regulation	regulation	NOUN
ijtc-712	300	3	of	of	ADP
ijtc-712	300	4	the	the	DET
ijtc-712	300	5	republic	republic	NOUN
ijtc-712	300	6	of	of	ADP
ijtc-712	300	7	indonesia	indonesia	PROPN
ijtc-712	300	8	.	.	PUNCT
ijtc-712	301	1	(	(	PUNCT
ijtc-712	301	2	1997	1997	NUM
ijtc-712	301	3	)	)	PUNCT
ijtc-712	301	4	.	.	PUNCT
ijtc-712	302	1	government	government	NOUN
ijtc-712	302	2	regulation	regulation	NOUN
ijtc-712	302	3	number	number	NOUN
ijtc-712	302	4	14	14	NUM
ijtc-712	302	5	year	year	NOUN
ijtc-712	302	6	1997	1997	NUM
ijtc-712	302	7	concerning	concern	VERB
ijtc-712	302	8	amendment	amendment	NOUN
ijtc-712	302	9	of	of	ADP
ijtc-712	302	10	government	government	NOUN
ijtc-712	302	11	regulation	regulation	NOUN
ijtc-712	302	12	number	number	NOUN
ijtc-712	302	13	41	41	NUM
ijtc-712	302	14	year	year	NOUN
ijtc-712	302	15	1994	1994	NUM
ijtc-712	302	16	concerning	concern	VERB
ijtc-712	302	17	income	income	NOUN
ijtc-712	302	18	tax	tax	NOUN
ijtc-712	302	19	on	on	ADP
ijtc-712	302	20	income	income	NOUN
ijtc-712	302	21	from	from	ADP
ijtc-712	302	22	sale	sale	NOUN
ijtc-712	302	23	of	of	ADP
ijtc-712	302	24	stock	stock	NOUN
ijtc-712	302	25	on	on	ADP
ijtc-712	302	26	stock	stock	NOUN
ijtc-712	302	27	exchange	exchange	NOUN
ijtc-712	302	28	.	.	PUNCT
ijtc-712	303	1	government	government	NOUN
ijtc-712	303	2	regulation	regulation	NOUN
ijtc-712	303	3	of	of	ADP
ijtc-712	303	4	the	the	DET
ijtc-712	303	5	republic	republic	NOUN
ijtc-712	303	6	of	of	ADP
ijtc-712	303	7	indonesia	indonesia	PROPN
ijtc-712	303	8	.	.	PUNCT
ijtc-712	304	1	(	(	PUNCT
ijtc-712	304	2	2010	2010	NUM
ijtc-712	304	3	)	)	PUNCT
ijtc-712	304	4	.	.	PUNCT
ijtc-712	305	1	government	government	NOUN
ijtc-712	305	2	regulation	regulation	NOUN
ijtc-712	305	3	number	number	NOUN
ijtc-712	305	4	94	94	NUM
ijtc-712	305	5	year	year	NOUN
ijtc-712	305	6	2010	2010	NUM
ijtc-712	305	7	concerning	concern	VERB
ijtc-712	305	8	calculation	calculation	NOUN
ijtc-712	305	9	of	of	ADP
ijtc-712	305	10	taxable	taxable	ADJ
ijtc-712	305	11	income	income	NOUN
ijtc-712	305	12	and	and	CCONJ
ijtc-712	305	13	settlement	settlement	NOUN
ijtc-712	305	14	of	of	ADP
ijtc-712	305	15	income	income	NOUN
ijtc-712	305	16	tax	tax	NOUN
ijtc-712	305	17	in	in	ADP
ijtc-712	305	18	the	the	DET
ijtc-712	305	19	current	current	ADJ
ijtc-712	305	20	year	year	NOUN
ijtc-712	305	21	.	.	PUNCT
ijtc-712	306	1	government	government	NOUN
ijtc-712	306	2	regulation	regulation	NOUN
ijtc-712	306	3	of	of	ADP
ijtc-712	306	4	the	the	DET
ijtc-712	306	5	republic	republic	NOUN
ijtc-712	306	6	of	of	ADP
ijtc-712	306	7	indonesia	indonesia	PROPN
ijtc-712	306	8	.	.	PUNCT
ijtc-712	307	1	(	(	PUNCT
ijtc-712	307	2	2021	2021	NUM
ijtc-712	307	3	)	)	PUNCT
ijtc-712	307	4	.	.	PUNCT
ijtc-712	308	1	government	government	NOUN
ijtc-712	308	2	regulation	regulation	NOUN
ijtc-712	308	3	number	number	NOUN
ijtc-712	308	4	91	91	NUM
ijtc-712	308	5	year	year	NOUN
ijtc-712	308	6	2021	2021	NUM
ijtc-712	308	7	concerning	concern	VERB
ijtc-712	308	8	income	income	NOUN
ijtc-712	308	9	tax	tax	NOUN
ijtc-712	308	10	on	on	ADP
ijtc-712	308	11	income	income	NOUN
ijtc-712	308	12	in	in	ADP
ijtc-712	308	13	form	form	NOUN
ijtc-712	308	14	of	of	ADP
ijtc-712	308	15	bond	bond	NOUN
ijtc-712	308	16	interest	interest	NOUN
ijtc-712	308	17	which	which	PRON
ijtc-712	308	18	is	be	AUX
ijtc-712	308	19	received	receive	VERB
ijtc-712	308	20	or	or	CCONJ
ijtc-712	308	21	accrued	accrue	VERB
ijtc-712	308	22	by	by	ADP
ijtc-712	308	23	resident	resident	ADJ
ijtc-712	308	24	taxpayer	taxpayer	NOUN
ijtc-712	308	25	and	and	CCONJ
ijtc-712	308	26	permanent	permanent	ADJ
ijtc-712	308	27	establishment	establishment	NOUN
ijtc-712	308	28	.	.	PUNCT
ijtc-712	309	1	holmes	holmes	PROPN
ijtc-712	309	2	,	,	PUNCT
ijtc-712	309	3	k.	k.	PROPN
ijtc-712	309	4	(	(	PUNCT
ijtc-712	309	5	2001	2001	NUM
ijtc-712	309	6	)	)	PUNCT
ijtc-712	309	7	.	.	PUNCT
ijtc-712	310	1	the	the	DET
ijtc-712	310	2	concept	concept	NOUN
ijtc-712	310	3	of	of	ADP
ijtc-712	310	4	income	income	NOUN
ijtc-712	310	5	 	 	SPACE
ijtc-712	310	6	:	:	PUNCT
ijtc-712	310	7	a	a	DET
ijtc-712	310	8	multi	multi	ADJ
ijtc-712	310	9	-	-	ADJ
ijtc-712	310	10	disciplinary	disciplinary	ADJ
ijtc-712	310	11	analysis	analysis	NOUN
ijtc-712	310	12	.	.	PUNCT
ijtc-712	311	1	ibfd	ibfd	PROPN
ijtc-712	311	2	publications	publication	NOUN
ijtc-712	311	3	bv	bv	PROPN
ijtc-712	311	4	.	.	PROPN
ijtc-712	311	5	hurtado	hurtado	PROPN
ijtc-712	311	6	-	-	PUNCT
ijtc-712	311	7	parrado	parrado	NOUN
ijtc-712	311	8	,	,	PUNCT
ijtc-712	311	9	c.	c.	NOUN
ijtc-712	311	10	,	,	PUNCT
ijtc-712	311	11	pfaller	pfaller	NOUN
ijtc-712	311	12	-	-	PUNCT
ijtc-712	311	13	sadovsky	sadovsky	NOUN
ijtc-712	311	14	,	,	PUNCT
ijtc-712	311	15	n.	n.	PROPN
ijtc-712	311	16	,	,	PUNCT
ijtc-712	311	17	medina	medina	PROPN
ijtc-712	311	18	,	,	PUNCT
ijtc-712	311	19	l.	l.	PROPN
ijtc-712	311	20	,	,	PUNCT
ijtc-712	311	21	gayman	gayman	NOUN
ijtc-712	311	22	,	,	PUNCT
ijtc-712	311	23	c.	c.	PROPN
ijtc-712	311	24	m.	m.	NOUN
ijtc-712	311	25	,	,	PUNCT
ijtc-712	311	26	rost	rost	PROPN
ijtc-712	311	27	,	,	PUNCT
ijtc-712	311	28	k.	k.	PROPN
ijtc-712	311	29	a.	a.	PROPN
ijtc-712	311	30	,	,	PUNCT
ijtc-712	311	31	&	&	CCONJ
ijtc-712	311	32	schofill	schofill	ADV
ijtc-712	311	33	,	,	PUNCT
ijtc-712	311	34	d.	d.	PROPN
ijtc-712	311	35	(	(	PUNCT
ijtc-712	311	36	2022	2022	NUM
ijtc-712	311	37	)	)	PUNCT
ijtc-712	311	38	.	.	PUNCT
ijtc-712	312	1	a	a	DET
ijtc-712	312	2	systematic	systematic	ADJ
ijtc-712	312	3	review	review	NOUN
ijtc-712	312	4	and	and	CCONJ
ijtc-712	312	5	quantitative	quantitative	ADJ
ijtc-712	312	6	analysis	analysis	NOUN
ijtc-712	312	7	of	of	ADP
ijtc-712	312	8	interteaching	interteaching	ADJ
ijtc-712	312	9	.	.	PUNCT
ijtc-712	313	1	journal	journal	NOUN
ijtc-712	313	2	of	of	ADP
ijtc-712	313	3	behavioral	behavioral	ADJ
ijtc-712	313	4	education	education	NOUN
ijtc-712	313	5	,	,	PUNCT
ijtc-712	313	6	31(1	31(1	NUM
ijtc-712	313	7	)	)	PUNCT
ijtc-712	313	8	,	,	PUNCT
ijtc-712	313	9	157–185	157–185	NUM
ijtc-712	313	10	.	.	PUNCT
ijtc-712	314	1	https://doi.org/10.1007/s10864-021-09452-3	https://doi.org/10.1007/s10864-021-09452-3	NUM
ijtc-712	314	2	ias	ias	PROPN
ijtc-712	314	3	plus	plus	NOUN
ijtc-712	314	4	.	.	PUNCT
ijtc-712	315	1	(	(	PUNCT
ijtc-712	315	2	2012	2012	NUM
ijtc-712	315	3	,	,	PUNCT
ijtc-712	315	4	may	may	AUX
ijtc-712	315	5	30	30	NUM
ijtc-712	315	6	)	)	PUNCT
ijtc-712	315	7	.	.	PUNCT
ijtc-712	316	1	ifrs	ifrs	PROPN
ijtc-712	316	2	9	9	NUM
ijtc-712	316	3	–	–	PUNCT
ijtc-712	316	4	financial	financial	ADJ
ijtc-712	316	5	instruments	instrument	NOUN
ijtc-712	316	6	.	.	PUNCT
ijtc-712	317	1	https://www.iasplus.com/en/standards/ifrs/ifrs9	https://www.iasplus.com/en/standards/ifrs/ifrs9	PROPN
ijtc-712	317	2	ifrs	ifrs	PROPN
ijtc-712	317	3	foundation	foundation	PROPN
ijtc-712	317	4	.	.	PUNCT
ijtc-712	318	1	(	(	PUNCT
ijtc-712	318	2	2017	2017	NUM
ijtc-712	318	3	,	,	PUNCT
ijtc-712	318	4	march	march	PROPN
ijtc-712	318	5	28	28	NUM
ijtc-712	318	6	)	)	PUNCT
ijtc-712	318	7	.	.	PUNCT
ijtc-712	319	1	ifrs	ifrs	PROPN
ijtc-712	319	2	standards	standard	NOUN
ijtc-712	319	3	application	application	NOUN
ijtc-712	319	4	around	around	ADP
ijtc-712	319	5	the	the	DET
ijtc-712	319	6	world	world	NOUN
ijtc-712	319	7	.	.	PUNCT
ijtc-712	320	1	international	international	ADJ
ijtc-712	320	2	capital	capital	NOUN
ijtc-712	320	3	market	market	NOUN
ijtc-712	320	4	association	association	NOUN
ijtc-712	320	5	.	.	PUNCT
ijtc-712	321	1	(	(	PUNCT
ijtc-712	321	2	n.d	n.d	PROPN
ijtc-712	321	3	.	.	PROPN
ijtc-712	321	4	)	)	PUNCT
ijtc-712	321	5	.	.	PUNCT
ijtc-712	322	1	1	1	X
ijtc-712	322	2	.	.	X
ijtc-712	322	3	what	what	PRON
ijtc-712	322	4	is	be	AUX
ijtc-712	322	5	a	a	DET
ijtc-712	322	6	repo	repo	NOUN
ijtc-712	322	7	?	?	PUNCT
ijtc-712	323	1	retrieved	retrieve	VERB
ijtc-712	323	2	march	march	PROPN
ijtc-712	323	3	29	29	NUM
ijtc-712	323	4	,	,	PUNCT
ijtc-712	323	5	2023	2023	NUM
ijtc-712	323	6	,	,	PUNCT
ijtc-712	323	7	from	from	ADP
ijtc-712	323	8	https://www.icmagroup.org/market-practice-and-regulatory-policy/repo-andcollateral-markets/icma-ercc-publications/frequently-asked-questions-on-repo/1-what-is-arepo/	https://www.icmagroup.org/market-practice-and-regulatory-policy/repo-andcollateral-markets/icma-ercc-publications/frequently-asked-questions-on-repo/1-what-is-arepo/	PROPN
ijtc-712	323	9	kurniawan	kurniawan	PROPN
ijtc-712	323	10	,	,	PUNCT
ijtc-712	323	11	g.	g.	PROPN
ijtc-712	323	12	(	(	PUNCT
ijtc-712	323	13	2014	2014	NUM
ijtc-712	323	14	,	,	PUNCT
ijtc-712	323	15	august	august	PROPN
ijtc-712	323	16	13	13	NUM
ijtc-712	323	17	)	)	PUNCT
ijtc-712	323	18	.	.	PUNCT
ijtc-712	324	1	transaksi	transaksi	PROPN
ijtc-712	324	2	pasar	pasar	PROPN
ijtc-712	324	3	uang	uang	PROPN
ijtc-712	324	4	antar	antar	PROPN
ijtc-712	324	5	bank	bank	PROPN
ijtc-712	324	6	melonjak	melonjak	PROPN
ijtc-712	324	7	.	.	PUNCT
ijtc-712	325	1	bisnis.com	bisnis.com	X
ijtc-712	325	2	.	.	PUNCT
ijtc-712	325	3	https://finansial.bisnis.com/read/20140813/90/249517/transaksi-pasar-uang-antar-bankmelonjak	https://finansial.bisnis.com/read/20140813/90/249517/transaksi-pasar-uang-antar-bankmelonjak	PROPN
ijtc-712	326	1	law	law	NOUN
ijtc-712	326	2	of	of	ADP
ijtc-712	326	3	the	the	DET
ijtc-712	326	4	republic	republic	NOUN
ijtc-712	326	5	of	of	ADP
ijtc-712	326	6	indonesia	indonesia	PROPN
ijtc-712	326	7	.	.	PUNCT
ijtc-712	327	1	(	(	PUNCT
ijtc-712	327	2	1983a	1983a	NUM
ijtc-712	327	3	)	)	PUNCT
ijtc-712	327	4	.	.	PUNCT
ijtc-712	328	1	law	law	NOUN
ijtc-712	328	2	number	number	NOUN
ijtc-712	328	3	6	6	NUM
ijtc-712	328	4	year	year	NOUN
ijtc-712	328	5	1983	1983	NUM
ijtc-712	328	6	concerning	concern	VERB
ijtc-712	328	7	general	general	ADJ
ijtc-712	328	8	provisions	provision	NOUN
ijtc-712	328	9	and	and	CCONJ
ijtc-712	328	10	tax	tax	NOUN
ijtc-712	328	11	procedures	procedure	NOUN
ijtc-712	328	12	.	.	PUNCT
ijtc-712	329	1	law	law	NOUN
ijtc-712	329	2	of	of	ADP
ijtc-712	329	3	the	the	DET
ijtc-712	329	4	republic	republic	NOUN
ijtc-712	329	5	of	of	ADP
ijtc-712	329	6	indonesia	indonesia	PROPN
ijtc-712	329	7	.	.	PUNCT
ijtc-712	330	1	(	(	PUNCT
ijtc-712	330	2	1983b	1983b	NUM
ijtc-712	330	3	)	)	PUNCT
ijtc-712	330	4	.	.	PUNCT
ijtc-712	331	1	law	law	NOUN
ijtc-712	331	2	number	number	NOUN
ijtc-712	331	3	7	7	NUM
ijtc-712	331	4	year	year	NOUN
ijtc-712	331	5	1983	1983	NUM
ijtc-712	331	6	concerning	concern	VERB
ijtc-712	331	7	income	income	NOUN
ijtc-712	331	8	tax	tax	NOUN
ijtc-712	331	9	.	.	PUNCT
ijtc-712	332	1	law	law	NOUN
ijtc-712	332	2	of	of	ADP
ijtc-712	332	3	the	the	DET
ijtc-712	332	4	republic	republic	NOUN
ijtc-712	332	5	of	of	ADP
ijtc-712	332	6	indonesia	indonesia	PROPN
ijtc-712	332	7	.	.	PUNCT
ijtc-712	333	1	(	(	PUNCT
ijtc-712	333	2	2021	2021	NUM
ijtc-712	333	3	)	)	PUNCT
ijtc-712	333	4	.	.	PUNCT
ijtc-712	334	1	law	law	NOUN
ijtc-712	334	2	number	number	NOUN
ijtc-712	334	3	7	7	NUM
ijtc-712	334	4	year	year	NOUN
ijtc-712	334	5	2021	2021	NUM
ijtc-712	334	6	concerning	concern	VERB
ijtc-712	334	7	harmonization	harmonization	NOUN
ijtc-712	334	8	of	of	ADP
ijtc-712	334	9	tax	tax	NOUN
ijtc-712	334	10	regulations	regulation	NOUN
ijtc-712	334	11	.	.	PUNCT
ijtc-712	335	1	makwae	makwae	PROPN
ijtc-712	335	2	,	,	PUNCT
ijtc-712	335	3	e.	e.	PROPN
ijtc-712	335	4	n.	n.	PROPN
ijtc-712	335	5	(	(	PUNCT
ijtc-712	335	6	2021	2021	NUM
ijtc-712	335	7	)	)	PUNCT
ijtc-712	335	8	.	.	PUNCT
ijtc-712	336	1	legal	legal	ADJ
ijtc-712	336	2	frameworks	framework	NOUN
ijtc-712	336	3	for	for	ADP
ijtc-712	336	4	personnel	personnel	NOUN
ijtc-712	336	5	records	record	NOUN
ijtc-712	336	6	management	management	NOUN
ijtc-712	336	7	in	in	ADP
ijtc-712	336	8	support	support	NOUN
ijtc-712	336	9	of	of	ADP
ijtc-712	336	10	accountability	accountability	NOUN
ijtc-712	336	11	in	in	ADP
ijtc-712	336	12	devolved	devolve	VERB
ijtc-712	336	13	governments	government	NOUN
ijtc-712	336	14	:	:	PUNCT
ijtc-712	336	15	a	a	DET
ijtc-712	336	16	case	case	NOUN
ijtc-712	336	17	of	of	ADP
ijtc-712	336	18	garissa	garissa	ADJ
ijtc-712	336	19	county	county	NOUN
ijtc-712	336	20	government	government	NOUN
ijtc-712	336	21	.	.	PUNCT
ijtc-712	337	1	records	record	VERB
ijtc-712	337	2	management	management	PROPN
ijtc-712	337	3	journal	journal	PROPN
ijtc-712	337	4	,	,	PUNCT
ijtc-712	337	5	31(2	31(2	NUM
ijtc-712	337	6	)	)	PUNCT
ijtc-712	337	7	,	,	PUNCT
ijtc-712	337	8	109–133	109–133	NUM
ijtc-712	337	9	.	.	PUNCT
ijtc-712	338	1	https://doi.org/10.1108/rmj-05-2019-0024	https://doi.org/10.1108/rmj-05-2019-0024	NOUN
ijtc-712	338	2	ordower	ordower	NOUN
ijtc-712	338	3	,	,	PUNCT
ijtc-712	338	4	h.	h.	PROPN
ijtc-712	338	5	(	(	PUNCT
ijtc-712	338	6	2014	2014	NUM
ijtc-712	338	7	)	)	PUNCT
ijtc-712	338	8	.	.	PUNCT
ijtc-712	339	1	schedularity	schedularity	NOUN
ijtc-712	339	2	in	in	ADP
ijtc-712	339	3	u.s	u.s	PROPN
ijtc-712	339	4	.	.	PROPN
ijtc-712	339	5	income	income	NOUN
ijtc-712	339	6	taxation	taxation	NOUN
ijtc-712	339	7	and	and	CCONJ
ijtc-712	339	8	its	its	PRON
ijtc-712	339	9	effect	effect	NOUN
ijtc-712	339	10	on	on	ADP
ijtc-712	339	11	tax	tax	NOUN
ijtc-712	339	12	distribution	distribution	NOUN
ijtc-712	339	13	.	.	PUNCT
ijtc-712	340	1	northwestern	northwestern	ADJ
ijtc-712	340	2	university	university	PROPN
ijtc-712	340	3	law	law	NOUN
ijtc-712	340	4	review	review	NOUN
ijtc-712	340	5	,	,	PUNCT
ijtc-712	340	6	108(3	108(3	NUM
ijtc-712	340	7	spec	spec	NOUN
ijtc-712	340	8	.	.	PUNCT
ijtc-712	341	1	issue	issue	NOUN
ijtc-712	341	2	)	)	PUNCT
ijtc-712	341	3	,	,	PUNCT
ijtc-712	341	4	905–924	905–924	NUM
ijtc-712	341	5	.	.	PUNCT
ijtc-712	342	1	https://www.scopus.com/inward/record.uri?eid=2-s2.084904684648&partnerid=40&md5=84d19e4c7183b4e6eb0263c47089a2b6	https://www.scopus.com/inward/record.uri?eid=2-s2.084904684648&partnerid=40&md5=84d19e4c7183b4e6eb0263c47089a2b6	PROPN
ijtc-712	342	2	reiff	reiff	PROPN
ijtc-712	342	3	,	,	PUNCT
ijtc-712	342	4	n.	n.	NOUN
ijtc-712	342	5	(	(	PUNCT
ijtc-712	342	6	2022	2022	NUM
ijtc-712	342	7	,	,	PUNCT
ijtc-712	342	8	june	june	PROPN
ijtc-712	342	9	18	18	NUM
ijtc-712	342	10	)	)	PUNCT
ijtc-712	342	11	.	.	PUNCT
ijtc-712	343	1	bonds	bond	NOUN
ijtc-712	343	2	:	:	PUNCT
ijtc-712	343	3	fixed	fix	VERB
ijtc-712	343	4	income	income	NOUN
ijtc-712	343	5	.	.	PUNCT
ijtc-712	344	1	investopedia.com	investopedia.com	X
ijtc-712	344	2	.	.	PUNCT
ijtc-712	345	1	https://www.investopedia.com/terms/r/repurchaseagreement.asp	https://www.investopedia.com/terms/r/repurchaseagreement.asp	PROPN
ijtc-712	345	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	345	3	repurchase	repurchase	NOUN
ijtc-712	345	4	agreement	agreement	NOUN
ijtc-712	345	5	:	:	PUNCT
ijtc-712	345	6	dual	dual	ADJ
ijtc-712	345	7	perspectives	perspective	NOUN
ijtc-712	345	8	in	in	ADP
ijtc-712	345	9	indonesian	indonesian	ADJ
ijtc-712	345	10	income	income	NOUN
ijtc-712	345	11	tax	tax	NOUN
ijtc-712	345	12	law	law	NOUN
ijtc-712	345	13	indradi	indradi	NOUN
ijtc-712	345	14	264	264	NUM
ijtc-712	345	15	|	|	ADV
ijtc-712	345	16	ilomata	ilomata	PROPN
ijtc-712	345	17	international	international	ADJ
ijtc-712	345	18	journal	journal	NOUN
ijtc-712	345	19	of	of	ADP
ijtc-712	345	20	tax	tax	PROPN
ijtc-712	345	21	&	&	CCONJ
ijtc-712	345	22	accounting	accounting	PROPN
ijtc-712	345	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-712	345	24	ruchin	ruchin	ADJ
ijtc-712	345	25	,	,	PUNCT
ijtc-712	345	26	a.	a.	NOUN
ijtc-712	345	27	(	(	PUNCT
ijtc-712	345	28	2011	2011	NUM
ijtc-712	345	29	)	)	PUNCT
ijtc-712	345	30	.	.	PUNCT
ijtc-712	346	1	can	can	AUX
ijtc-712	346	2	securities	security	NOUN
ijtc-712	346	3	lending	lending	NOUN
ijtc-712	346	4	transactions	transaction	NOUN
ijtc-712	346	5	substitute	substitute	NOUN
ijtc-712	346	6	for	for	ADP
ijtc-712	346	7	repurchase	repurchase	NOUN
ijtc-712	346	8	agreement	agreement	NOUN
ijtc-712	346	9	transactions	transaction	NOUN
ijtc-712	346	10	?	?	PUNCT
ijtc-712	347	1	banking	banking	NOUN
ijtc-712	347	2	law	law	NOUN
ijtc-712	347	3	journal	journal	NOUN
ijtc-712	347	4	,	,	PUNCT
ijtc-712	347	5	128(5	128(5	NUM
ijtc-712	347	6	)	)	PUNCT
ijtc-712	347	7	,	,	PUNCT
ijtc-712	347	8	450–480	450–480	NUM
ijtc-712	347	9	.	.	PUNCT
ijtc-712	348	1	https://www.scopus.com/inward/record.uri?eid=2-s2.084861831728&partnerid=40&md5=b371a19588cb30aaedc9eaa96cdab97e	https://www.scopus.com/inward/record.uri?eid=2-s2.084861831728&partnerid=40&md5=b371a19588cb30aaedc9eaa96cdab97e	PROPN
ijtc-712	348	2	schultz	schultz	PROPN
ijtc-712	348	3	,	,	PUNCT
ijtc-712	348	4	k.	k.	PROPN
ijtc-712	348	5	,	,	PUNCT
ijtc-712	348	6	&	&	CCONJ
ijtc-712	348	7	bockian	bockian	PROPN
ijtc-712	348	8	,	,	PUNCT
ijtc-712	348	9	j.	j.	PROPN
ijtc-712	348	10	(	(	PUNCT
ijtc-712	348	11	2017	2017	NUM
ijtc-712	348	12	)	)	PUNCT
ijtc-712	348	13	.	.	PUNCT
ijtc-712	349	1	repurchase	repurchase	VERB
ijtc-712	349	2	agreements	agreement	NOUN
ijtc-712	349	3	.	.	PUNCT
ijtc-712	350	1	in	in	ADP
ijtc-712	350	2	capital	capital	NOUN
ijtc-712	350	3	markets	market	NOUN
ijtc-712	350	4	:	:	PUNCT
ijtc-712	350	5	evolution	evolution	NOUN
ijtc-712	350	6	of	of	ADP
ijtc-712	350	7	the	the	DET
ijtc-712	350	8	financial	financial	ADJ
ijtc-712	350	9	ecosystem	ecosystem	NOUN
ijtc-712	350	10	(	(	PUNCT
ijtc-712	350	11	pp	pp	ADJ
ijtc-712	350	12	.	.	PUNCT
ijtc-712	350	13	184–204	184–204	NUM
ijtc-712	350	14	)	)	PUNCT
ijtc-712	350	15	.	.	PUNCT
ijtc-712	351	1	https://doi.org/10.1002/9781119220589.ch9	https://doi.org/10.1002/9781119220589.ch9	PROPN
ijtc-712	351	2	sissoko	sissoko	PROPN
ijtc-712	351	3	,	,	PUNCT
ijtc-712	351	4	c.	c.	NOUN
ijtc-712	351	5	(	(	PUNCT
ijtc-712	351	6	2019	2019	NUM
ijtc-712	351	7	)	)	PUNCT
ijtc-712	351	8	.	.	PUNCT
ijtc-712	352	1	repurchase	repurchase	VERB
ijtc-712	352	2	agreements	agreement	NOUN
ijtc-712	352	3	and	and	CCONJ
ijtc-712	352	4	the	the	DET
ijtc-712	352	5	(	(	PUNCT
ijtc-712	352	6	de)construction	de)construction	NOUN
ijtc-712	352	7	of	of	ADP
ijtc-712	352	8	financial	financial	ADJ
ijtc-712	352	9	markets	market	NOUN
ijtc-712	352	10	.	.	PUNCT
ijtc-712	353	1	economy	economy	NOUN
ijtc-712	353	2	and	and	CCONJ
ijtc-712	353	3	society	society	NOUN
ijtc-712	353	4	,	,	PUNCT
ijtc-712	353	5	48(3	48(3	NOUN
ijtc-712	353	6	)	)	PUNCT
ijtc-712	353	7	,	,	PUNCT
ijtc-712	353	8	315–341	315–341	NUM
ijtc-712	353	9	.	.	PUNCT
ijtc-712	354	1	https://doi.org/10.1080/03085147.2018.1525155	https://doi.org/10.1080/03085147.2018.1525155	PROPN
ijtc-712	355	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV