id	sid	tid	token	lemma	pos
ijtc-718	1	1	the	the	DET
ijtc-718	1	2	illomata	illomata	PROPN
ijtc-718	1	3	international	international	PROPN
ijtc-718	1	4	journal	journal	PROPN
ijtc-718	1	5	of	of	ADP
ijtc-718	1	6	management	management	NOUN
ijtc-718	1	7	ilomata	ilomata	PROPN
ijtc-718	1	8	international	international	ADJ
ijtc-718	1	9	journal	journal	NOUN
ijtc-718	1	10	of	of	ADP
ijtc-718	1	11	tax	tax	PROPN
ijtc-718	1	12	&	&	CCONJ
ijtc-718	1	13	accounting	account	VERB
ijtc-718	1	14	p	p	PROPN
ijtc-718	1	15	-	-	PUNCT
ijtc-718	1	16	issn	issn	NOUN
ijtc-718	1	17	:	:	PUNCT
ijtc-718	1	18	2714	2714	NUM
ijtc-718	1	19	-	-	SYM
ijtc-718	1	20	9838	9838	NUM
ijtc-718	1	21	;	;	PUNCT
ijtc-718	1	22	e	e	X
ijtc-718	1	23	-	-	PUNCT
ijtc-718	1	24	issn	issn	NOUN
ijtc-718	1	25	:	:	PUNCT
ijtc-718	1	26	2714	2714	NUM
ijtc-718	1	27	-	-	SYM
ijtc-718	1	28	9846	9846	NUM
ijtc-718	1	29	volume	volume	NOUN
ijtc-718	1	30	4	4	NUM
ijtc-718	1	31	,	,	PUNCT
ijtc-718	1	32	issue	issue	NOUN
ijtc-718	1	33	2	2	NUM
ijtc-718	1	34	,	,	PUNCT
ijtc-718	1	35	april	april	PROPN
ijtc-718	1	36	2023	2023	NUM
ijtc-718	1	37	page	page	NOUN
ijtc-718	1	38	no	no	NOUN
ijtc-718	1	39	.	.	NOUN
ijtc-718	1	40	236	236	NUM
ijtc-718	1	41	-	-	SYM
ijtc-718	1	42	249	249	NUM
ijtc-718	1	43	236	236	NUM
ijtc-718	1	44	|	|	CCONJ
ijtc-718	1	45	ilomata	ilomata	NOUN
ijtc-718	1	46	international	international	ADJ
ijtc-718	1	47	journal	journal	NOUN
ijtc-718	1	48	of	of	ADP
ijtc-718	1	49	tax	tax	PROPN
ijtc-718	1	50	&	&	CCONJ
ijtc-718	1	51	accounting	account	VERB
ijtc-718	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	1	53	earnings	earning	NOUN
ijtc-718	1	54	management	management	NOUN
ijtc-718	1	55	and	and	CCONJ
ijtc-718	1	56	tax	tax	NOUN
ijtc-718	1	57	aggressivity	aggressivity	NOUN
ijtc-718	1	58	before	before	ADP
ijtc-718	1	59	and	and	CCONJ
ijtc-718	1	60	during	during	ADP
ijtc-718	1	61	the	the	DET
ijtc-718	1	62	covid-19	covid-19	PROPN
ijtc-718	1	63	pandemic	pandemic	NOUN
ijtc-718	1	64	(	(	PUNCT
ijtc-718	1	65	an	an	DET
ijtc-718	1	66	evidence	evidence	NOUN
ijtc-718	1	67	from	from	ADP
ijtc-718	1	68	indonesia	indonesia	PROPN
ijtc-718	1	69	)	)	PUNCT
ijtc-718	1	70	dianila	dianila	PROPN
ijtc-718	1	71	oktyawati1	oktyawati1	PROPN
ijtc-718	1	72	,	,	PUNCT
ijtc-718	1	73	hilda	hilda	VERB
ijtc-718	1	74	octavana	octavana	PROPN
ijtc-718	1	75	siregar2	siregar2	PROPN
ijtc-718	1	76	,	,	PUNCT
ijtc-718	1	77	rumiyati3	rumiyati3	PROPN
ijtc-718	1	78	123universitas	123universitas	PROPN
ijtc-718	1	79	gadjah	gadjah	PROPN
ijtc-718	1	80	mada	mada	PROPN
ijtc-718	1	81	,	,	PUNCT
ijtc-718	1	82	indonesia	indonesia	PROPN
ijtc-718	1	83	correspondent	correspondent	NOUN
ijtc-718	1	84	:	:	PUNCT
ijtc-718	1	85	dianila.oktyawati@ugm.ac.id1	dianila.oktyawati@ugm.ac.id1	ADV
ijtc-718	1	86	received	receive	VERB
ijtc-718	1	87	:	:	PUNCT
ijtc-718	1	88	january	january	PROPN
ijtc-718	1	89	26	26	NUM
ijtc-718	1	90	,	,	PUNCT
ijtc-718	1	91	2023	2023	NUM
ijtc-718	1	92	accepted	accept	VERB
ijtc-718	1	93	:	:	PUNCT
ijtc-718	1	94	april	april	PROPN
ijtc-718	1	95	7	7	NUM
ijtc-718	1	96	,	,	PUNCT
ijtc-718	1	97	2023	2023	NUM
ijtc-718	1	98	published	publish	VERB
ijtc-718	1	99	:	:	PUNCT
ijtc-718	1	100	april	april	PROPN
ijtc-718	1	101	30	30	NUM
ijtc-718	1	102	,	,	PUNCT
ijtc-718	1	103	2023	2023	NUM
ijtc-718	1	104	citation	citation	NOUN
ijtc-718	1	105	:	:	PUNCT
ijtc-718	1	106	oktyawati	oktyawati	ADJ
ijtc-718	1	107	,	,	PUNCT
ijtc-718	1	108	d.	d.	PROPN
ijtc-718	1	109	,	,	PUNCT
ijtc-718	1	110	siregar	siregar	NOUN
ijtc-718	1	111	,	,	PUNCT
ijtc-718	1	112	h.o	h.o	PROPN
ijtc-718	1	113	.	.	PROPN
ijtc-718	1	114	,	,	PUNCT
ijtc-718	1	115	rumiyati.(2023	rumiyati.(2023	NOUN
ijtc-718	1	116	)	)	PUNCT
ijtc-718	1	117	.	.	PUNCT
ijtc-718	2	1	earnings	earning	NOUN
ijtc-718	2	2	management	management	NOUN
ijtc-718	2	3	and	and	CCONJ
ijtc-718	2	4	tax	tax	NOUN
ijtc-718	2	5	aggressivity	aggressivity	NOUN
ijtc-718	2	6	before	before	ADP
ijtc-718	2	7	and	and	CCONJ
ijtc-718	2	8	during	during	ADP
ijtc-718	2	9	the	the	DET
ijtc-718	2	10	covid-19	covid-19	PROPN
ijtc-718	2	11	pandemic	pandemic	NOUN
ijtc-718	2	12	(	(	PUNCT
ijtc-718	2	13	an	an	DET
ijtc-718	2	14	evidence	evidence	NOUN
ijtc-718	2	15	from	from	ADP
ijtc-718	2	16	indonesia	indonesia	PROPN
ijtc-718	2	17	)	)	PUNCT
ijtc-718	2	18	.	.	PUNCT
ijtc-718	3	1	ilomata	ilomata	PROPN
ijtc-718	3	2	international	international	ADJ
ijtc-718	3	3	journal	journal	NOUN
ijtc-718	3	4	of	of	ADP
ijtc-718	3	5	tax	tax	NOUN
ijtc-718	3	6	and	and	CCONJ
ijtc-718	3	7	accounting	accounting	NOUN
ijtc-718	3	8	,	,	PUNCT
ijtc-718	3	9	4(2	4(2	NUM
ijtc-718	3	10	)	)	PUNCT
ijtc-718	3	11	,	,	PUNCT
ijtc-718	3	12	236	236	NUM
ijtc-718	3	13	-	-	SYM
ijtc-718	3	14	249	249	NUM
ijtc-718	3	15	.	.	PUNCT
ijtc-718	4	1	https://doi.org/10.52728/ijtc.v4i2.718	https://doi.org/10.52728/ijtc.v4i2.718	ADJ
ijtc-718	4	2	abstract	abstract	NOUN
ijtc-718	4	3	:	:	PUNCT
ijtc-718	4	4	companies	company	NOUN
ijtc-718	4	5	facing	face	VERB
ijtc-718	4	6	financial	financial	ADJ
ijtc-718	4	7	crises	crisis	NOUN
ijtc-718	4	8	tend	tend	VERB
ijtc-718	4	9	to	to	PART
ijtc-718	4	10	manipulate	manipulate	VERB
ijtc-718	4	11	reported	report	VERB
ijtc-718	4	12	earnings	earning	NOUN
ijtc-718	4	13	in	in	ADP
ijtc-718	4	14	unfavorable	unfavorable	ADJ
ijtc-718	4	15	markets	market	NOUN
ijtc-718	4	16	.	.	PUNCT
ijtc-718	5	1	earnings	earning	NOUN
ijtc-718	5	2	management	management	NOUN
ijtc-718	5	3	is	be	AUX
ijtc-718	5	4	an	an	DET
ijtc-718	5	5	effort	effort	NOUN
ijtc-718	5	6	to	to	PART
ijtc-718	5	7	manage	manage	VERB
ijtc-718	5	8	earnings	earning	NOUN
ijtc-718	5	9	by	by	ADP
ijtc-718	5	10	managers	manager	NOUN
ijtc-718	5	11	to	to	PART
ijtc-718	5	12	meet	meet	VERB
ijtc-718	5	13	the	the	DET
ijtc-718	5	14	expected	expect	VERB
ijtc-718	5	15	profit	profit	NOUN
ijtc-718	5	16	level	level	NOUN
ijtc-718	5	17	to	to	PART
ijtc-718	5	18	obtain	obtain	VERB
ijtc-718	5	19	personal	personal	ADJ
ijtc-718	5	20	gain	gain	NOUN
ijtc-718	5	21	.	.	PUNCT
ijtc-718	6	1	the	the	DET
ijtc-718	6	2	covid-19	covid-19	PROPN
ijtc-718	6	3	pandemic	pandemic	NOUN
ijtc-718	6	4	has	have	AUX
ijtc-718	6	5	caused	cause	VERB
ijtc-718	6	6	the	the	DET
ijtc-718	6	7	government	government	NOUN
ijtc-718	6	8	to	to	PART
ijtc-718	6	9	issue	issue	VERB
ijtc-718	6	10	various	various	ADJ
ijtc-718	6	11	tax	tax	NOUN
ijtc-718	6	12	incentives	incentive	NOUN
ijtc-718	6	13	that	that	SCONJ
ijtc-718	6	14	individuals	individual	NOUN
ijtc-718	6	15	and	and	CCONJ
ijtc-718	6	16	companies	company	NOUN
ijtc-718	6	17	can	can	AUX
ijtc-718	6	18	utilize	utilize	VERB
ijtc-718	6	19	.	.	PUNCT
ijtc-718	7	1	under	under	ADP
ijtc-718	7	2	these	these	DET
ijtc-718	7	3	conditions	condition	NOUN
ijtc-718	7	4	,	,	PUNCT
ijtc-718	7	5	management	management	NOUN
ijtc-718	7	6	as	as	ADP
ijtc-718	7	7	an	an	DET
ijtc-718	7	8	internal	internal	ADJ
ijtc-718	7	9	party	party	NOUN
ijtc-718	7	10	can	can	AUX
ijtc-718	7	11	manage	manage	VERB
ijtc-718	7	12	earnings	earning	NOUN
ijtc-718	7	13	to	to	PART
ijtc-718	7	14	meet	meet	VERB
ijtc-718	7	15	its	its	PRON
ijtc-718	7	16	expectations	expectation	NOUN
ijtc-718	7	17	.	.	PUNCT
ijtc-718	8	1	this	this	DET
ijtc-718	8	2	study	study	NOUN
ijtc-718	8	3	examines	examine	VERB
ijtc-718	8	4	differences	difference	NOUN
ijtc-718	8	5	in	in	ADP
ijtc-718	8	6	earnings	earning	NOUN
ijtc-718	8	7	management	management	NOUN
ijtc-718	8	8	before	before	ADP
ijtc-718	8	9	and	and	CCONJ
ijtc-718	8	10	during	during	ADP
ijtc-718	8	11	the	the	DET
ijtc-718	8	12	covid-19	covid-19	PROPN
ijtc-718	8	13	pandemic	pandemic	NOUN
ijtc-718	8	14	and	and	CCONJ
ijtc-718	8	15	the	the	DET
ijtc-718	8	16	effect	effect	NOUN
ijtc-718	8	17	of	of	ADP
ijtc-718	8	18	earnings	earning	NOUN
ijtc-718	8	19	management	management	NOUN
ijtc-718	8	20	on	on	ADP
ijtc-718	8	21	tax	tax	NOUN
ijtc-718	8	22	aggressiveness	aggressiveness	NOUN
ijtc-718	8	23	.	.	PUNCT
ijtc-718	9	1	the	the	DET
ijtc-718	9	2	data	datum	NOUN
ijtc-718	9	3	from	from	ADP
ijtc-718	9	4	this	this	DET
ijtc-718	9	5	study	study	NOUN
ijtc-718	9	6	are	be	AUX
ijtc-718	9	7	the	the	DET
ijtc-718	9	8	financial	financial	ADJ
ijtc-718	9	9	statements	statement	NOUN
ijtc-718	9	10	of	of	ADP
ijtc-718	9	11	manufacturing	manufacture	VERB
ijtc-718	9	12	companies	company	NOUN
ijtc-718	9	13	listed	list	VERB
ijtc-718	9	14	on	on	ADP
ijtc-718	9	15	the	the	DET
ijtc-718	9	16	indonesia	indonesia	PROPN
ijtc-718	9	17	stock	stock	PROPN
ijtc-718	9	18	exchange	exchange	PROPN
ijtc-718	9	19	.	.	PUNCT
ijtc-718	10	1	the	the	DET
ijtc-718	10	2	sampling	sampling	NOUN
ijtc-718	10	3	method	method	NOUN
ijtc-718	10	4	is	be	AUX
ijtc-718	10	5	purposive	purposive	ADJ
ijtc-718	10	6	sampling	sampling	NOUN
ijtc-718	10	7	.	.	PUNCT
ijtc-718	11	1	the	the	DET
ijtc-718	11	2	analytical	analytical	ADJ
ijtc-718	11	3	method	method	NOUN
ijtc-718	11	4	used	use	VERB
ijtc-718	11	5	is	be	AUX
ijtc-718	11	6	the	the	DET
ijtc-718	11	7	comparative	comparative	ADJ
ijtc-718	11	8	test	test	NOUN
ijtc-718	11	9	and	and	CCONJ
ijtc-718	11	10	multiple	multiple	ADJ
ijtc-718	11	11	regression	regression	NOUN
ijtc-718	11	12	analysis	analysis	NOUN
ijtc-718	11	13	.	.	PUNCT
ijtc-718	12	1	the	the	DET
ijtc-718	12	2	results	result	NOUN
ijtc-718	12	3	of	of	ADP
ijtc-718	12	4	this	this	DET
ijtc-718	12	5	study	study	NOUN
ijtc-718	12	6	are	be	AUX
ijtc-718	12	7	the	the	DET
ijtc-718	12	8	same	same	ADJ
ijtc-718	12	9	in	in	ADP
ijtc-718	12	10	the	the	DET
ijtc-718	12	11	level	level	NOUN
ijtc-718	12	12	of	of	ADP
ijtc-718	12	13	tax	tax	NOUN
ijtc-718	12	14	avoidance	avoidance	NOUN
ijtc-718	12	15	,	,	PUNCT
ijtc-718	12	16	accrual	accrual	ADJ
ijtc-718	12	17	earnings	earning	NOUN
ijtc-718	12	18	management	management	NOUN
ijtc-718	12	19	,	,	PUNCT
ijtc-718	12	20	and	and	CCONJ
ijtc-718	12	21	actual	actual	ADJ
ijtc-718	12	22	management	management	NOUN
ijtc-718	12	23	before	before	ADP
ijtc-718	12	24	and	and	CCONJ
ijtc-718	12	25	during	during	ADP
ijtc-718	12	26	the	the	DET
ijtc-718	12	27	covid-19	covid-19	PROPN
ijtc-718	12	28	pandemic	pandemic	NOUN
ijtc-718	12	29	.	.	PUNCT
ijtc-718	13	1	this	this	DET
ijtc-718	13	2	study	study	NOUN
ijtc-718	13	3	also	also	ADV
ijtc-718	13	4	concludes	conclude	VERB
ijtc-718	13	5	that	that	SCONJ
ijtc-718	13	6	real	real	ADJ
ijtc-718	13	7	earnings	earning	NOUN
ijtc-718	13	8	management	management	NOUN
ijtc-718	13	9	negatively	negatively	ADV
ijtc-718	13	10	affects	affect	VERB
ijtc-718	13	11	tax	tax	NOUN
ijtc-718	13	12	aggressiveness	aggressiveness	NOUN
ijtc-718	13	13	,	,	PUNCT
ijtc-718	13	14	while	while	SCONJ
ijtc-718	13	15	accrual	accrual	ADJ
ijtc-718	13	16	earnings	earning	NOUN
ijtc-718	13	17	management	management	NOUN
ijtc-718	13	18	does	do	VERB
ijtc-718	13	19	not	not	PART
ijtc-718	13	20	.	.	PUNCT
ijtc-718	14	1	this	this	DET
ijtc-718	14	2	research	research	NOUN
ijtc-718	14	3	indicates	indicate	VERB
ijtc-718	14	4	that	that	SCONJ
ijtc-718	14	5	the	the	DET
ijtc-718	14	6	government	government	NOUN
ijtc-718	14	7	needs	need	VERB
ijtc-718	14	8	to	to	PART
ijtc-718	14	9	increase	increase	VERB
ijtc-718	14	10	supervision	supervision	NOUN
ijtc-718	14	11	and	and	CCONJ
ijtc-718	14	12	control	control	NOUN
ijtc-718	14	13	over	over	ADP
ijtc-718	14	14	the	the	DET
ijtc-718	14	15	possible	possible	ADJ
ijtc-718	14	16	tax	tax	NOUN
ijtc-718	14	17	avoidance	avoidance	NOUN
ijtc-718	14	18	that	that	SCONJ
ijtc-718	14	19	companies	company	NOUN
ijtc-718	14	20	can	can	AUX
ijtc-718	14	21	carry	carry	VERB
ijtc-718	14	22	out	out	ADP
ijtc-718	14	23	.	.	PUNCT
ijtc-718	15	1	while	while	SCONJ
ijtc-718	15	2	accrual	accrual	ADJ
ijtc-718	15	3	earnings	earning	NOUN
ijtc-718	15	4	management	management	NOUN
ijtc-718	15	5	does	do	VERB
ijtc-718	15	6	not	not	PART
ijtc-718	15	7	.	.	PUNCT
ijtc-718	16	1	this	this	DET
ijtc-718	16	2	research	research	NOUN
ijtc-718	16	3	indicates	indicate	VERB
ijtc-718	16	4	that	that	SCONJ
ijtc-718	16	5	the	the	DET
ijtc-718	16	6	government	government	NOUN
ijtc-718	16	7	needs	need	VERB
ijtc-718	16	8	to	to	PART
ijtc-718	16	9	increase	increase	VERB
ijtc-718	16	10	supervision	supervision	NOUN
ijtc-718	16	11	and	and	CCONJ
ijtc-718	16	12	control	control	NOUN
ijtc-718	16	13	over	over	ADP
ijtc-718	16	14	the	the	DET
ijtc-718	16	15	possible	possible	ADJ
ijtc-718	16	16	tax	tax	NOUN
ijtc-718	16	17	avoidance	avoidance	NOUN
ijtc-718	16	18	that	that	SCONJ
ijtc-718	16	19	companies	company	NOUN
ijtc-718	16	20	can	can	AUX
ijtc-718	16	21	carry	carry	VERB
ijtc-718	16	22	out	out	ADP
ijtc-718	16	23	.	.	PUNCT
ijtc-718	17	1	while	while	SCONJ
ijtc-718	17	2	accrual	accrual	ADJ
ijtc-718	17	3	earnings	earning	NOUN
ijtc-718	17	4	management	management	NOUN
ijtc-718	17	5	does	do	VERB
ijtc-718	17	6	not	not	PART
ijtc-718	17	7	.	.	PUNCT
ijtc-718	18	1	this	this	DET
ijtc-718	18	2	research	research	NOUN
ijtc-718	18	3	indicates	indicate	VERB
ijtc-718	18	4	that	that	SCONJ
ijtc-718	18	5	the	the	DET
ijtc-718	18	6	government	government	NOUN
ijtc-718	18	7	needs	need	VERB
ijtc-718	18	8	to	to	PART
ijtc-718	18	9	increase	increase	VERB
ijtc-718	18	10	supervision	supervision	NOUN
ijtc-718	18	11	and	and	CCONJ
ijtc-718	18	12	control	control	NOUN
ijtc-718	18	13	over	over	ADP
ijtc-718	18	14	the	the	DET
ijtc-718	18	15	possible	possible	ADJ
ijtc-718	18	16	tax	tax	NOUN
ijtc-718	18	17	avoidance	avoidance	NOUN
ijtc-718	18	18	that	that	SCONJ
ijtc-718	18	19	companies	company	NOUN
ijtc-718	18	20	can	can	AUX
ijtc-718	18	21	carry	carry	VERB
ijtc-718	18	22	out	out	ADP
ijtc-718	18	23	.	.	PUNCT
ijtc-718	19	1	keywords	keyword	NOUN
ijtc-718	19	2	:	:	PUNCT
ijtc-718	19	3	earnings	earning	NOUN
ijtc-718	19	4	management	management	NOUN
ijtc-718	19	5	,	,	PUNCT
ijtc-718	19	6	tax	tax	NOUN
ijtc-718	19	7	aggressiveness	aggressiveness	NOUN
ijtc-718	19	8	,	,	PUNCT
ijtc-718	19	9	pandemic	pandemic	ADJ
ijtc-718	19	10	,	,	PUNCT
ijtc-718	19	11	covid-19	covid-19	PROPN
ijtc-718	19	12	this	this	PRON
ijtc-718	19	13	is	be	AUX
ijtc-718	19	14	an	an	DET
ijtc-718	19	15	open	open	ADJ
ijtc-718	19	16	access	access	NOUN
ijtc-718	19	17	article	article	NOUN
ijtc-718	19	18	under	under	ADP
ijtc-718	19	19	the	the	DET
ijtc-718	19	20	cc	cc	NOUN
ijtc-718	19	21	-	-	PUNCT
ijtc-718	19	22	by	by	ADP
ijtc-718	19	23	4.0	4.0	NUM
ijtc-718	19	24	license	license	NOUN
ijtc-718	19	25	.	.	PUNCT
ijtc-718	20	1	introduction	introduction	NOUN
ijtc-718	20	2	financial	financial	ADJ
ijtc-718	20	3	performance	performance	NOUN
ijtc-718	20	4	and	and	CCONJ
ijtc-718	20	5	market	market	NOUN
ijtc-718	20	6	activity	activity	NOUN
ijtc-718	20	7	have	have	AUX
ijtc-718	20	8	been	be	AUX
ijtc-718	20	9	adversely	adversely	ADV
ijtc-718	20	10	affected	affect	VERB
ijtc-718	20	11	by	by	ADP
ijtc-718	20	12	the	the	DET
ijtc-718	20	13	covid-19	covid-19	PROPN
ijtc-718	20	14	pandemic	pandemic	NOUN
ijtc-718	20	15	(	(	PUNCT
ijtc-718	20	16	estrada	estrada	PROPN
ijtc-718	20	17	et	et	PROPN
ijtc-718	20	18	al	al	PROPN
ijtc-718	20	19	.	.	PROPN
ijtc-718	20	20	,	,	PUNCT
ijtc-718	20	21	2020	2020	NUM
ijtc-718	20	22	)	)	PUNCT
ijtc-718	20	23	.	.	PUNCT
ijtc-718	21	1	covid-19	covid-19	PROPN
ijtc-718	21	2	has	have	AUX
ijtc-718	21	3	had	have	VERB
ijtc-718	21	4	significant	significant	ADJ
ijtc-718	21	5	adverse	adverse	ADJ
ijtc-718	21	6	effects	effect	NOUN
ijtc-718	21	7	on	on	ADP
ijtc-718	21	8	several	several	ADJ
ijtc-718	21	9	companies	company	NOUN
ijtc-718	21	10	,	,	PUNCT
ijtc-718	21	11	resulting	result	VERB
ijtc-718	21	12	in	in	ADP
ijtc-718	21	13	financial	financial	ADJ
ijtc-718	21	14	losses	loss	NOUN
ijtc-718	21	15	and	and	CCONJ
ijtc-718	21	16	the	the	DET
ijtc-718	21	17	closure	closure	NOUN
ijtc-718	21	18	of	of	ADP
ijtc-718	21	19	operations	operation	NOUN
ijtc-718	21	20	.	.	PUNCT
ijtc-718	22	1	since	since	SCONJ
ijtc-718	22	2	the	the	DET
ijtc-718	22	3	outbreak	outbreak	NOUN
ijtc-718	22	4	of	of	ADP
ijtc-718	22	5	covid-19	covid-19	PROPN
ijtc-718	22	6	,	,	PUNCT
ijtc-718	22	7	the	the	DET
ijtc-718	22	8	government	government	NOUN
ijtc-718	22	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	22	10	mailto:dianila.oktyawati@ugm.ac.id	mailto:dianila.oktyawati@ugm.ac.id	PROPN
ijtc-718	22	11	https://doi.org/10.52728/ijtc.v4i2.718	https://doi.org/10.52728/ijtc.v4i2.718	ADJ
ijtc-718	22	12	earnings	earning	NOUN
ijtc-718	22	13	management	management	NOUN
ijtc-718	22	14	and	and	CCONJ
ijtc-718	22	15	tax	tax	NOUN
ijtc-718	22	16	aggressivity	aggressivity	NOUN
ijtc-718	22	17	before	before	ADP
ijtc-718	22	18	and	and	CCONJ
ijtc-718	22	19	during	during	ADP
ijtc-718	22	20	the	the	DET
ijtc-718	22	21	covid-19	covid-19	PROPN
ijtc-718	22	22	pandemic	pandemic	NOUN
ijtc-718	22	23	(	(	PUNCT
ijtc-718	22	24	an	an	DET
ijtc-718	22	25	evidence	evidence	NOUN
ijtc-718	22	26	from	from	ADP
ijtc-718	22	27	indonesia	indonesia	PROPN
ijtc-718	22	28	)	)	PUNCT
ijtc-718	22	29	oktyawati	oktyawati	ADJ
ijtc-718	22	30	,	,	PUNCT
ijtc-718	22	31	siregar	siregar	NOUN
ijtc-718	22	32	,	,	PUNCT
ijtc-718	22	33	and	and	CCONJ
ijtc-718	22	34	rumiyati	rumiyati	NOUN
ijtc-718	22	35	237	237	NUM
ijtc-718	22	36	|	|	ADV
ijtc-718	22	37	ilomata	ilomata	PROPN
ijtc-718	22	38	international	international	ADJ
ijtc-718	22	39	journal	journal	NOUN
ijtc-718	22	40	of	of	ADP
ijtc-718	22	41	tax	tax	PROPN
ijtc-718	22	42	&	&	CCONJ
ijtc-718	22	43	accounting	accounting	PROPN
ijtc-718	22	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	22	45	has	have	AUX
ijtc-718	22	46	instructed	instruct	VERB
ijtc-718	22	47	policies	policy	NOUN
ijtc-718	22	48	that	that	PRON
ijtc-718	22	49	limit	limit	VERB
ijtc-718	22	50	community	community	NOUN
ijtc-718	22	51	mobilization	mobilization	NOUN
ijtc-718	22	52	.	.	PUNCT
ijtc-718	23	1	people	people	NOUN
ijtc-718	23	2	are	be	AUX
ijtc-718	23	3	advised	advise	VERB
ijtc-718	23	4	to	to	PART
ijtc-718	23	5	stay	stay	VERB
ijtc-718	23	6	indoors	indoor	NOUN
ijtc-718	23	7	to	to	PART
ijtc-718	23	8	prevent	prevent	VERB
ijtc-718	23	9	the	the	DET
ijtc-718	23	10	transmission	transmission	NOUN
ijtc-718	23	11	of	of	ADP
ijtc-718	23	12	the	the	DET
ijtc-718	23	13	covid-19	covid-19	PROPN
ijtc-718	23	14	virus	virus	NOUN
ijtc-718	23	15	.	.	PUNCT
ijtc-718	24	1	as	as	ADP
ijtc-718	24	2	a	a	DET
ijtc-718	24	3	result	result	NOUN
ijtc-718	24	4	,	,	PUNCT
ijtc-718	24	5	the	the	DET
ijtc-718	24	6	company	company	NOUN
ijtc-718	24	7	experienced	experience	VERB
ijtc-718	24	8	a	a	DET
ijtc-718	24	9	sharp	sharp	ADJ
ijtc-718	24	10	decline	decline	NOUN
ijtc-718	24	11	in	in	ADP
ijtc-718	24	12	revenue	revenue	NOUN
ijtc-718	24	13	because	because	SCONJ
ijtc-718	24	14	buying	buy	VERB
ijtc-718	24	15	and	and	CCONJ
ijtc-718	24	16	selling	selling	NOUN
ijtc-718	24	17	activities	activity	NOUN
ijtc-718	24	18	were	be	AUX
ijtc-718	24	19	disrupted	disrupt	VERB
ijtc-718	24	20	,	,	PUNCT
ijtc-718	24	21	which	which	PRON
ijtc-718	24	22	affected	affect	VERB
ijtc-718	24	23	the	the	DET
ijtc-718	24	24	company	company	NOUN
ijtc-718	24	25	's	's	PART
ijtc-718	24	26	profits	profit	NOUN
ijtc-718	24	27	.	.	PUNCT
ijtc-718	25	1	profit	profit	NOUN
ijtc-718	25	2	is	be	AUX
ijtc-718	25	3	an	an	DET
ijtc-718	25	4	important	important	ADJ
ijtc-718	25	5	item	item	NOUN
ijtc-718	25	6	in	in	ADP
ijtc-718	25	7	financial	financial	ADJ
ijtc-718	25	8	statements	statement	NOUN
ijtc-718	25	9	and	and	CCONJ
ijtc-718	25	10	is	be	AUX
ijtc-718	25	11	believed	believe	VERB
ijtc-718	25	12	to	to	PART
ijtc-718	25	13	be	be	AUX
ijtc-718	25	14	a	a	DET
ijtc-718	25	15	measure	measure	NOUN
ijtc-718	25	16	of	of	ADP
ijtc-718	25	17	the	the	DET
ijtc-718	25	18	performance	performance	NOUN
ijtc-718	25	19	of	of	ADP
ijtc-718	25	20	an	an	DET
ijtc-718	25	21	entity	entity	NOUN
ijtc-718	25	22	(	(	PUNCT
ijtc-718	25	23	cohen	cohen	PROPN
ijtc-718	25	24	,	,	PUNCT
ijtc-718	25	25	2010	2010	NUM
ijtc-718	25	26	;	;	PUNCT
ijtc-718	25	27	haque	haque	PROPN
ijtc-718	25	28	,	,	PUNCT
ijtc-718	25	29	2016	2016	NUM
ijtc-718	25	30	)	)	PUNCT
ijtc-718	25	31	.	.	PUNCT
ijtc-718	26	1	profit	profit	NOUN
ijtc-718	26	2	is	be	AUX
ijtc-718	26	3	considered	consider	VERB
ijtc-718	26	4	a	a	DET
ijtc-718	26	5	benchmark	benchmark	NOUN
ijtc-718	26	6	for	for	ADP
ijtc-718	26	7	achieving	achieve	VERB
ijtc-718	26	8	performance	performance	NOUN
ijtc-718	26	9	for	for	ADP
ijtc-718	26	10	an	an	DET
ijtc-718	26	11	entity	entity	NOUN
ijtc-718	26	12	.	.	PUNCT
ijtc-718	27	1	(	(	PUNCT
ijtc-718	27	2	lev	lev	NOUN
ijtc-718	27	3	,	,	PUNCT
ijtc-718	27	4	1989	1989	NUM
ijtc-718	27	5	)	)	PUNCT
ijtc-718	27	6	states	state	VERB
ijtc-718	27	7	that	that	SCONJ
ijtc-718	27	8	an	an	DET
ijtc-718	27	9	increase	increase	NOUN
ijtc-718	27	10	in	in	ADP
ijtc-718	27	11	an	an	DET
ijtc-718	27	12	entity	entity	NOUN
ijtc-718	27	13	's	's	PART
ijtc-718	27	14	profit	profit	NOUN
ijtc-718	27	15	is	be	AUX
ijtc-718	27	16	a	a	DET
ijtc-718	27	17	good	good	ADJ
ijtc-718	27	18	signal	signal	NOUN
ijtc-718	27	19	that	that	SCONJ
ijtc-718	27	20	the	the	DET
ijtc-718	27	21	company	company	NOUN
ijtc-718	27	22	's	's	PART
ijtc-718	27	23	performance	performance	NOUN
ijtc-718	27	24	is	be	AUX
ijtc-718	27	25	increasing	increase	VERB
ijtc-718	27	26	.	.	PUNCT
ijtc-718	28	1	conversely	conversely	ADV
ijtc-718	28	2	,	,	PUNCT
ijtc-718	28	3	a	a	DET
ijtc-718	28	4	decrease	decrease	NOUN
ijtc-718	28	5	in	in	ADP
ijtc-718	28	6	profit	profit	NOUN
ijtc-718	28	7	indicates	indicate	VERB
ijtc-718	28	8	that	that	SCONJ
ijtc-718	28	9	the	the	DET
ijtc-718	28	10	company	company	NOUN
ijtc-718	28	11	's	's	PART
ijtc-718	28	12	performance	performance	NOUN
ijtc-718	28	13	is	be	AUX
ijtc-718	28	14	declining	decline	VERB
ijtc-718	28	15	.	.	PUNCT
ijtc-718	29	1	it	it	PRON
ijtc-718	29	2	causes	cause	VERB
ijtc-718	29	3	management	management	NOUN
ijtc-718	29	4	to	to	PART
ijtc-718	29	5	be	be	AUX
ijtc-718	29	6	motivated	motivate	VERB
ijtc-718	29	7	to	to	PART
ijtc-718	29	8	engage	engage	VERB
ijtc-718	29	9	in	in	ADP
ijtc-718	29	10	deviant	deviant	ADJ
ijtc-718	29	11	behavior	behavior	NOUN
ijtc-718	29	12	.	.	PUNCT
ijtc-718	30	1	managers	manager	NOUN
ijtc-718	30	2	carry	carry	VERB
ijtc-718	30	3	out	out	ADP
ijtc-718	30	4	earnings	earning	NOUN
ijtc-718	30	5	management	management	NOUN
ijtc-718	30	6	so	so	SCONJ
ijtc-718	30	7	that	that	SCONJ
ijtc-718	30	8	financial	financial	ADJ
ijtc-718	30	9	reports	report	NOUN
ijtc-718	30	10	are	be	AUX
ijtc-718	30	11	good	good	ADJ
ijtc-718	30	12	.	.	PUNCT
ijtc-718	31	1	companies	company	NOUN
ijtc-718	31	2	facing	face	VERB
ijtc-718	31	3	financial	financial	ADJ
ijtc-718	31	4	crises	crisis	NOUN
ijtc-718	31	5	tend	tend	VERB
ijtc-718	31	6	to	to	PART
ijtc-718	31	7	manipulate	manipulate	VERB
ijtc-718	31	8	reported	report	VERB
ijtc-718	31	9	earnings	earning	NOUN
ijtc-718	31	10	in	in	ADP
ijtc-718	31	11	response	response	NOUN
ijtc-718	31	12	to	to	ADP
ijtc-718	31	13	a	a	DET
ijtc-718	31	14	negative	negative	ADJ
ijtc-718	31	15	market	market	NOUN
ijtc-718	31	16	environment	environment	NOUN
ijtc-718	31	17	(	(	PUNCT
ijtc-718	31	18	ait	ait	X
ijtc-718	31	19	novatiani	novatiani	X
ijtc-718	31	20	et	et	PROPN
ijtc-718	31	21	al	al	PROPN
ijtc-718	31	22	.	.	PROPN
ijtc-718	31	23	,	,	PUNCT
ijtc-718	31	24	2022	2022	NUM
ijtc-718	31	25	;	;	PUNCT
ijtc-718	31	26	choi	choi	NOUN
ijtc-718	31	27	et	et	PROPN
ijtc-718	31	28	al	al	PROPN
ijtc-718	31	29	.	.	PROPN
ijtc-718	31	30	,	,	PUNCT
ijtc-718	31	31	2011	2011	NUM
ijtc-718	31	32	)	)	PUNCT
ijtc-718	31	33	.	.	PUNCT
ijtc-718	32	1	earnings	earning	NOUN
ijtc-718	32	2	management	management	NOUN
ijtc-718	32	3	attempts	attempt	VERB
ijtc-718	32	4	to	to	PART
ijtc-718	32	5	manipulate	manipulate	VERB
ijtc-718	32	6	profit	profit	NOUN
ijtc-718	32	7	managers	manager	NOUN
ijtc-718	32	8	to	to	PART
ijtc-718	32	9	meet	meet	VERB
ijtc-718	32	10	the	the	DET
ijtc-718	32	11	expected	expect	VERB
ijtc-718	32	12	profit	profit	NOUN
ijtc-718	32	13	level	level	NOUN
ijtc-718	32	14	to	to	PART
ijtc-718	32	15	obtain	obtain	VERB
ijtc-718	32	16	personal	personal	ADJ
ijtc-718	32	17	gain	gain	NOUN
ijtc-718	32	18	(	(	PUNCT
ijtc-718	32	19	pipatnarapong	pipatnarapong	NOUN
ijtc-718	32	20	et	et	PROPN
ijtc-718	32	21	al	al	PROPN
ijtc-718	32	22	.	.	PROPN
ijtc-718	32	23	,	,	PUNCT
ijtc-718	32	24	2020	2020	NUM
ijtc-718	32	25	;	;	PUNCT
ijtc-718	32	26	schipper	schipper	NOUN
ijtc-718	32	27	,	,	PUNCT
ijtc-718	32	28	1989	1989	NUM
ijtc-718	32	29	)	)	PUNCT
ijtc-718	32	30	.	.	PUNCT
ijtc-718	33	1	internal	internal	ADJ
ijtc-718	33	2	parties	party	NOUN
ijtc-718	33	3	,	,	PUNCT
ijtc-718	33	4	such	such	ADJ
ijtc-718	33	5	as	as	ADP
ijtc-718	33	6	managers	manager	NOUN
ijtc-718	33	7	,	,	PUNCT
ijtc-718	33	8	have	have	VERB
ijtc-718	33	9	more	more	ADJ
ijtc-718	33	10	information	information	NOUN
ijtc-718	33	11	than	than	ADP
ijtc-718	33	12	external	external	ADJ
ijtc-718	33	13	parties	party	NOUN
ijtc-718	33	14	.	.	PUNCT
ijtc-718	34	1	to	to	PART
ijtc-718	34	2	take	take	VERB
ijtc-718	34	3	advantage	advantage	NOUN
ijtc-718	34	4	of	of	ADP
ijtc-718	34	5	this	this	DET
ijtc-718	34	6	information	information	NOUN
ijtc-718	34	7	asymmetry	asymmetry	NOUN
ijtc-718	34	8	,	,	PUNCT
ijtc-718	34	9	managers	manager	NOUN
ijtc-718	34	10	may	may	AUX
ijtc-718	34	11	resort	resort	VERB
ijtc-718	34	12	to	to	ADP
ijtc-718	34	13	opportunistic	opportunistic	ADJ
ijtc-718	34	14	behavior	behavior	NOUN
ijtc-718	34	15	,	,	PUNCT
ijtc-718	34	16	such	such	ADJ
ijtc-718	34	17	as	as	ADP
ijtc-718	34	18	taking	take	VERB
ijtc-718	34	19	personal	personal	ADJ
ijtc-718	34	20	advantage	advantage	NOUN
ijtc-718	34	21	under	under	ADP
ijtc-718	34	22	the	the	DET
ijtc-718	34	23	guise	guise	NOUN
ijtc-718	34	24	of	of	ADP
ijtc-718	34	25	compensation	compensation	NOUN
ijtc-718	34	26	.	.	PUNCT
ijtc-718	35	1	managers	manager	NOUN
ijtc-718	35	2	,	,	PUNCT
ijtc-718	35	3	acting	act	VERB
ijtc-718	35	4	in	in	ADP
ijtc-718	35	5	the	the	DET
ijtc-718	35	6	capacity	capacity	NOUN
ijtc-718	35	7	of	of	ADP
ijtc-718	35	8	agents	agent	NOUN
ijtc-718	35	9	assigned	assign	VERB
ijtc-718	35	10	to	to	PART
ijtc-718	35	11	oversee	oversee	VERB
ijtc-718	35	12	company	company	NOUN
ijtc-718	35	13	operations	operation	NOUN
ijtc-718	35	14	,	,	PUNCT
ijtc-718	35	15	are	be	AUX
ijtc-718	35	16	frequently	frequently	ADV
ijtc-718	35	17	faced	face	VERB
ijtc-718	35	18	with	with	ADP
ijtc-718	35	19	conflicts	conflict	NOUN
ijtc-718	35	20	of	of	ADP
ijtc-718	35	21	interest	interest	NOUN
ijtc-718	35	22	.	.	PUNCT
ijtc-718	36	1	according	accord	VERB
ijtc-718	36	2	to	to	ADP
ijtc-718	36	3	jensen	jensen	PROPN
ijtc-718	36	4	and	and	CCONJ
ijtc-718	36	5	meckling	meckling	PROPN
ijtc-718	36	6	(	(	PUNCT
ijtc-718	36	7	jensen	jensen	PROPN
ijtc-718	36	8	&	&	CCONJ
ijtc-718	36	9	meckling	meckling	PROPN
ijtc-718	36	10	,	,	PUNCT
ijtc-718	36	11	1976	1976	NUM
ijtc-718	36	12	)	)	PUNCT
ijtc-718	36	13	,	,	PUNCT
ijtc-718	36	14	(	(	PUNCT
ijtc-718	36	15	gunny	gunny	NOUN
ijtc-718	36	16	,	,	PUNCT
ijtc-718	36	17	2010	2010	NUM
ijtc-718	36	18	)	)	PUNCT
ijtc-718	36	19	and	and	CCONJ
ijtc-718	36	20	(	(	PUNCT
ijtc-718	36	21	kim	kim	PROPN
ijtc-718	36	22	et	et	PROPN
ijtc-718	36	23	al	al	PROPN
ijtc-718	36	24	.	.	PROPN
ijtc-718	36	25	,	,	PUNCT
ijtc-718	36	26	2018	2018	NUM
ijtc-718	36	27	)	)	PUNCT
ijtc-718	36	28	stated	state	VERB
ijtc-718	36	29	that	that	SCONJ
ijtc-718	36	30	earnings	earning	NOUN
ijtc-718	36	31	management	management	NOUN
ijtc-718	36	32	is	be	AUX
ijtc-718	36	33	divided	divide	VERB
ijtc-718	36	34	into	into	ADP
ijtc-718	36	35	accrual	accrual	ADJ
ijtc-718	36	36	and	and	CCONJ
ijtc-718	36	37	real	real	ADJ
ijtc-718	36	38	earnings	earning	NOUN
ijtc-718	36	39	management	management	NOUN
ijtc-718	36	40	.	.	PUNCT
ijtc-718	37	1	the	the	DET
ijtc-718	37	2	practice	practice	NOUN
ijtc-718	37	3	of	of	ADP
ijtc-718	37	4	accrual	accrual	ADJ
ijtc-718	37	5	earnings	earning	NOUN
ijtc-718	37	6	management	management	NOUN
ijtc-718	37	7	is	be	AUX
ijtc-718	37	8	legal	legal	ADJ
ijtc-718	37	9	because	because	SCONJ
ijtc-718	37	10	it	it	PRON
ijtc-718	37	11	is	be	AUX
ijtc-718	37	12	under	under	ADP
ijtc-718	37	13	the	the	DET
ijtc-718	37	14	umbrella	umbrella	NOUN
ijtc-718	37	15	of	of	ADP
ijtc-718	37	16	generally	generally	ADV
ijtc-718	37	17	accepted	accept	VERB
ijtc-718	37	18	accounting	accounting	NOUN
ijtc-718	37	19	principles	principle	NOUN
ijtc-718	37	20	(	(	PUNCT
ijtc-718	37	21	pabu	pabu	NOUN
ijtc-718	37	22	)	)	PUNCT
ijtc-718	37	23	.	.	PUNCT
ijtc-718	38	1	accrual	accrual	ADJ
ijtc-718	38	2	earnings	earning	NOUN
ijtc-718	38	3	management	management	NOUN
ijtc-718	38	4	can	can	AUX
ijtc-718	38	5	be	be	AUX
ijtc-718	38	6	done	do	VERB
ijtc-718	38	7	by	by	ADP
ijtc-718	38	8	modifying	modify	VERB
ijtc-718	38	9	the	the	DET
ijtc-718	38	10	accumulation	accumulation	NOUN
ijtc-718	38	11	of	of	ADP
ijtc-718	38	12	income	income	NOUN
ijtc-718	38	13	or	or	CCONJ
ijtc-718	38	14	expenses	expense	NOUN
ijtc-718	38	15	in	in	ADP
ijtc-718	38	16	financial	financial	ADJ
ijtc-718	38	17	accounts	account	NOUN
ijtc-718	38	18	(	(	PUNCT
ijtc-718	38	19	badertscher	badertscher	ADJ
ijtc-718	38	20	,	,	PUNCT
ijtc-718	38	21	2011	2011	NUM
ijtc-718	38	22	)	)	PUNCT
ijtc-718	38	23	.	.	PUNCT
ijtc-718	39	1	accrual	accrual	ADJ
ijtc-718	39	2	earnings	earning	NOUN
ijtc-718	39	3	management	management	NOUN
ijtc-718	39	4	arose	arise	VERB
ijtc-718	39	5	because	because	SCONJ
ijtc-718	39	6	management	management	NOUN
ijtc-718	39	7	could	could	AUX
ijtc-718	39	8	adopt	adopt	VERB
ijtc-718	39	9	an	an	DET
ijtc-718	39	10	accounting	accounting	NOUN
ijtc-718	39	11	system	system	NOUN
ijtc-718	39	12	to	to	PART
ijtc-718	39	13	help	help	VERB
ijtc-718	39	14	them	they	PRON
ijtc-718	39	15	achieve	achieve	VERB
ijtc-718	39	16	their	their	PRON
ijtc-718	39	17	financial	financial	ADJ
ijtc-718	39	18	goals	goal	NOUN
ijtc-718	39	19	.	.	PUNCT
ijtc-718	40	1	in	in	ADP
ijtc-718	40	2	contrast	contrast	NOUN
ijtc-718	40	3	,	,	PUNCT
ijtc-718	40	4	actual	actual	ADJ
ijtc-718	40	5	earnings	earning	NOUN
ijtc-718	40	6	management	management	NOUN
ijtc-718	40	7	is	be	AUX
ijtc-718	40	8	the	the	DET
ijtc-718	40	9	practice	practice	NOUN
ijtc-718	40	10	of	of	ADP
ijtc-718	40	11	managing	manage	VERB
ijtc-718	40	12	earnings	earning	NOUN
ijtc-718	40	13	badly	badly	ADV
ijtc-718	40	14	.	.	PUNCT
ijtc-718	41	1	managers	manager	NOUN
ijtc-718	41	2	generate	generate	VERB
ijtc-718	41	3	actual	actual	ADJ
ijtc-718	41	4	profits	profit	NOUN
ijtc-718	41	5	in	in	ADP
ijtc-718	41	6	a	a	DET
ijtc-718	41	7	variety	variety	NOUN
ijtc-718	41	8	of	of	ADP
ijtc-718	41	9	ways	way	NOUN
ijtc-718	41	10	,	,	PUNCT
ijtc-718	41	11	including	include	VERB
ijtc-718	41	12	through	through	ADP
ijtc-718	41	13	unconventional	unconventional	ADJ
ijtc-718	41	14	methods	method	NOUN
ijtc-718	41	15	such	such	ADJ
ijtc-718	41	16	as	as	ADP
ijtc-718	41	17	the	the	DET
ijtc-718	41	18	use	use	NOUN
ijtc-718	41	19	of	of	ADP
ijtc-718	41	20	time	time	NOUN
ijtc-718	41	21	and	and	CCONJ
ijtc-718	41	22	operating	operating	NOUN
ijtc-718	41	23	structures	structure	NOUN
ijtc-718	41	24	,	,	PUNCT
ijtc-718	41	25	investments	investment	NOUN
ijtc-718	41	26	,	,	PUNCT
ijtc-718	41	27	on	on	ADP
ijtc-718	41	28	the	the	DET
ijtc-718	41	29	other	other	ADJ
ijtc-718	41	30	hand	hand	NOUN
ijtc-718	41	31	,	,	PUNCT
ijtc-718	41	32	the	the	DET
ijtc-718	41	33	covid-19	covid-19	PROPN
ijtc-718	41	34	pandemic	pandemic	NOUN
ijtc-718	41	35	has	have	AUX
ijtc-718	41	36	prompted	prompt	VERB
ijtc-718	41	37	the	the	DET
ijtc-718	41	38	government	government	NOUN
ijtc-718	41	39	to	to	PART
ijtc-718	41	40	carry	carry	VERB
ijtc-718	41	41	out	out	ADP
ijtc-718	41	42	various	various	ADJ
ijtc-718	41	43	initiatives	initiative	NOUN
ijtc-718	41	44	to	to	PART
ijtc-718	41	45	maintain	maintain	VERB
ijtc-718	41	46	economic	economic	ADJ
ijtc-718	41	47	stability	stability	NOUN
ijtc-718	41	48	,	,	PUNCT
ijtc-718	41	49	such	such	ADJ
ijtc-718	41	50	as	as	ADP
ijtc-718	41	51	providing	provide	VERB
ijtc-718	41	52	tax	tax	NOUN
ijtc-718	41	53	subsidies	subsidy	NOUN
ijtc-718	41	54	to	to	ADP
ijtc-718	41	55	taxpayers	taxpayer	NOUN
ijtc-718	41	56	,	,	PUNCT
ijtc-718	41	57	especially	especially	ADV
ijtc-718	41	58	business	business	NOUN
ijtc-718	41	59	taxpayers	taxpayer	NOUN
ijtc-718	41	60	,	,	PUNCT
ijtc-718	41	61	so	so	SCONJ
ijtc-718	41	62	that	that	SCONJ
ijtc-718	41	63	the	the	DET
ijtc-718	41	64	economy	economy	NOUN
ijtc-718	41	65	does	do	AUX
ijtc-718	41	66	not	not	PART
ijtc-718	41	67	fluctuate	fluctuate	VERB
ijtc-718	41	68	(	(	PUNCT
ijtc-718	41	69	keuangan	keuangan	NOUN
ijtc-718	41	70	,	,	PUNCT
ijtc-718	41	71	2020	2020	NUM
ijtc-718	41	72	)	)	PUNCT
ijtc-718	41	73	.	.	PUNCT
ijtc-718	42	1	incentive	incentive	NOUN
ijtc-718	42	2	package	package	NOUN
ijtc-718	42	3	that	that	PRON
ijtc-718	42	4	includes	include	VERB
ijtc-718	42	5	reduced	reduce	VERB
ijtc-718	42	6	corporate	corporate	ADJ
ijtc-718	42	7	tax	tax	NOUN
ijtc-718	42	8	rates	rate	NOUN
ijtc-718	42	9	and	and	CCONJ
ijtc-718	42	10	import	import	NOUN
ijtc-718	42	11	taxes	taxis	NOUN
ijtc-718	42	12	.	.	PUNCT
ijtc-718	43	1	minister	minister	NOUN
ijtc-718	43	2	of	of	ADP
ijtc-718	43	3	finance	finance	NOUN
ijtc-718	43	4	regulation	regulation	NOUN
ijtc-718	43	5	number	number	NOUN
ijtc-718	43	6	23	23	NUM
ijtc-718	43	7	of	of	ADP
ijtc-718	43	8	2020	2020	NUM
ijtc-718	43	9	,	,	PUNCT
ijtc-718	43	10	later	later	ADV
ijtc-718	43	11	replaced	replace	VERB
ijtc-718	43	12	by	by	ADP
ijtc-718	43	13	pmk	pmk	PROPN
ijtc-718	43	14	number	number	NOUN
ijtc-718	43	15	110	110	NUM
ijtc-718	43	16	of	of	ADP
ijtc-718	43	17	2020	2020	NUM
ijtc-718	43	18	,	,	PUNCT
ijtc-718	43	19	regulates	regulate	VERB
ijtc-718	43	20	the	the	DET
ijtc-718	43	21	provision	provision	NOUN
ijtc-718	43	22	of	of	ADP
ijtc-718	43	23	tax	tax	NOUN
ijtc-718	43	24	incentives	incentive	NOUN
ijtc-718	43	25	during	during	ADP
ijtc-718	43	26	a	a	DET
ijtc-718	43	27	pandemic	pandemic	ADJ
ijtc-718	43	28	.	.	PUNCT
ijtc-718	44	1	company	company	NOUN
ijtc-718	44	2	managers	manager	NOUN
ijtc-718	44	3	can	can	AUX
ijtc-718	44	4	use	use	VERB
ijtc-718	44	5	tax	tax	NOUN
ijtc-718	44	6	avoidance	avoidance	NOUN
ijtc-718	44	7	techniques	technique	NOUN
ijtc-718	44	8	to	to	PART
ijtc-718	44	9	respond	respond	VERB
ijtc-718	44	10	to	to	ADP
ijtc-718	44	11	tax	tax	NOUN
ijtc-718	44	12	incentives	incentive	NOUN
ijtc-718	44	13	during	during	ADP
ijtc-718	44	14	a	a	DET
ijtc-718	44	15	pandemic	pandemic	NOUN
ijtc-718	44	16	.	.	PUNCT
ijtc-718	45	1	(	(	PUNCT
ijtc-718	45	2	kovermann	kovermann	PROPN
ijtc-718	45	3	&	&	CCONJ
ijtc-718	45	4	velte	velte	NOUN
ijtc-718	45	5	,	,	PUNCT
ijtc-718	45	6	2021	2021	NUM
ijtc-718	45	7	;	;	PUNCT
ijtc-718	45	8	shackelford	shackelford	PROPN
ijtc-718	45	9	&	&	CCONJ
ijtc-718	45	10	shevlin	shevlin	PROPN
ijtc-718	45	11	,	,	PUNCT
ijtc-718	45	12	2001	2001	NUM
ijtc-718	45	13	)	)	PUNCT
ijtc-718	45	14	state	state	NOUN
ijtc-718	45	15	that	that	SCONJ
ijtc-718	45	16	managers	manager	NOUN
ijtc-718	45	17	are	be	AUX
ijtc-718	45	18	faced	face	VERB
ijtc-718	45	19	with	with	ADP
ijtc-718	45	20	a	a	DET
ijtc-718	45	21	trade	trade	NOUN
ijtc-718	45	22	-	-	PUNCT
ijtc-718	45	23	off	off	NOUN
ijtc-718	45	24	when	when	SCONJ
ijtc-718	45	25	determining	determine	VERB
ijtc-718	45	26	the	the	DET
ijtc-718	45	27	amount	amount	NOUN
ijtc-718	45	28	of	of	ADP
ijtc-718	45	29	profit	profit	NOUN
ijtc-718	45	30	in	in	ADP
ijtc-718	45	31	financial	financial	ADJ
ijtc-718	45	32	statements	statement	NOUN
ijtc-718	45	33	with	with	ADP
ijtc-718	45	34	tax	tax	NOUN
ijtc-718	45	35	reporting	reporting	NOUN
ijtc-718	45	36	.	.	PUNCT
ijtc-718	46	1	managers	manager	NOUN
ijtc-718	46	2	who	who	PRON
ijtc-718	46	3	want	want	VERB
ijtc-718	46	4	to	to	PART
ijtc-718	46	5	reduce	reduce	VERB
ijtc-718	46	6	corporate	corporate	ADJ
ijtc-718	46	7	taxes	taxis	NOUN
ijtc-718	46	8	will	will	AUX
ijtc-718	46	9	issue	issue	VERB
ijtc-718	46	10	or	or	CCONJ
ijtc-718	46	11	delay	delay	VERB
ijtc-718	46	12	revenue	revenue	NOUN
ijtc-718	46	13	recognition	recognition	NOUN
ijtc-718	46	14	and	and	CCONJ
ijtc-718	46	15	speed	speed	VERB
ijtc-718	46	16	up	up	ADP
ijtc-718	46	17	expense	expense	NOUN
ijtc-718	46	18	recognition	recognition	NOUN
ijtc-718	46	19	to	to	PART
ijtc-718	46	20	lower	lower	VERB
ijtc-718	46	21	profits	profit	NOUN
ijtc-718	46	22	and	and	CCONJ
ijtc-718	46	23	taxes	taxis	NOUN
ijtc-718	46	24	.	.	PUNCT
ijtc-718	47	1	(	(	PUNCT
ijtc-718	47	2	abdelfattaha	abdelfattaha	PROPN
ijtc-718	47	3	&	&	CCONJ
ijtc-718	47	4	aboud	aboud	PROPN
ijtc-718	47	5	,	,	PUNCT
ijtc-718	47	6	2020	2020	NUM
ijtc-718	47	7	;	;	PUNCT
ijtc-718	47	8	kovermann	kovermann	PROPN
ijtc-718	47	9	&	&	CCONJ
ijtc-718	47	10	velte	velte	NOUN
ijtc-718	47	11	,	,	PUNCT
ijtc-718	47	12	2021	2021	NUM
ijtc-718	47	13	;	;	PUNCT
ijtc-718	47	14	pipatnarapong	pipatnarapong	PROPN
ijtc-718	47	15	et	et	PROPN
ijtc-718	47	16	al	al	PROPN
ijtc-718	47	17	.	.	PROPN
ijtc-718	47	18	,	,	PUNCT
ijtc-718	47	19	2020	2020	NUM
ijtc-718	47	20	;	;	PUNCT
ijtc-718	47	21	ravenda	ravenda	PROPN
ijtc-718	47	22	et	et	NOUN
ijtc-718	47	23	al	al	PROPN
ijtc-718	47	24	.	.	PROPN
ijtc-718	47	25	,	,	PUNCT
ijtc-718	47	26	2020	2020	NUM
ijtc-718	47	27	)	)	PUNCT
ijtc-718	47	28	stated	state	VERB
ijtc-718	47	29	that	that	SCONJ
ijtc-718	47	30	increasing	increase	VERB
ijtc-718	47	31	tax	tax	NOUN
ijtc-718	47	32	rates	rate	NOUN
ijtc-718	47	33	could	could	AUX
ijtc-718	47	34	reduce	reduce	VERB
ijtc-718	47	35	company	company	NOUN
ijtc-718	47	36	profits	profit	NOUN
ijtc-718	47	37	.	.	PUNCT
ijtc-718	48	1	taxes	taxis	NOUN
ijtc-718	48	2	payable	payable	ADJ
ijtc-718	48	3	include	include	VERB
ijtc-718	48	4	items	item	NOUN
ijtc-718	48	5	that	that	PRON
ijtc-718	48	6	maximize	maximize	VERB
ijtc-718	48	7	business	business	NOUN
ijtc-718	48	8	value	value	NOUN
ijtc-718	48	9	as	as	ADV
ijtc-718	48	10	long	long	ADV
ijtc-718	48	11	as	as	SCONJ
ijtc-718	48	12	the	the	DET
ijtc-718	48	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	48	14	earnings	earning	NOUN
ijtc-718	48	15	management	management	NOUN
ijtc-718	48	16	and	and	CCONJ
ijtc-718	48	17	tax	tax	NOUN
ijtc-718	48	18	aggressivity	aggressivity	NOUN
ijtc-718	48	19	before	before	ADP
ijtc-718	48	20	and	and	CCONJ
ijtc-718	48	21	during	during	ADP
ijtc-718	48	22	the	the	DET
ijtc-718	48	23	covid-19	covid-19	PROPN
ijtc-718	48	24	pandemic	pandemic	NOUN
ijtc-718	48	25	(	(	PUNCT
ijtc-718	48	26	an	an	DET
ijtc-718	48	27	evidence	evidence	NOUN
ijtc-718	48	28	from	from	ADP
ijtc-718	48	29	indonesia	indonesia	PROPN
ijtc-718	48	30	)	)	PUNCT
ijtc-718	48	31	oktyawati	oktyawati	ADJ
ijtc-718	48	32	,	,	PUNCT
ijtc-718	48	33	siregar	siregar	NOUN
ijtc-718	48	34	,	,	PUNCT
ijtc-718	48	35	and	and	CCONJ
ijtc-718	48	36	rumiyati	rumiyati	NOUN
ijtc-718	48	37	238	238	NUM
ijtc-718	48	38	|	|	ADV
ijtc-718	48	39	ilomata	ilomata	ADJ
ijtc-718	48	40	international	international	ADJ
ijtc-718	48	41	journal	journal	NOUN
ijtc-718	48	42	of	of	ADP
ijtc-718	48	43	tax	tax	PROPN
ijtc-718	48	44	&	&	CCONJ
ijtc-718	48	45	accounting	accounting	PROPN
ijtc-718	48	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	48	47	benefits	benefit	NOUN
ijtc-718	48	48	outweigh	outweigh	VERB
ijtc-718	48	49	the	the	DET
ijtc-718	48	50	costs	cost	NOUN
ijtc-718	48	51	.	.	PUNCT
ijtc-718	49	1	(	(	PUNCT
ijtc-718	49	2	desai	desai	PROPN
ijtc-718	49	3	&	&	CCONJ
ijtc-718	49	4	dharmapala	dharmapala	PROPN
ijtc-718	49	5	,	,	PUNCT
ijtc-718	49	6	2009	2009	NUM
ijtc-718	49	7	;	;	PUNCT
ijtc-718	49	8	suk	suk	X
ijtc-718	49	9	et	et	PROPN
ijtc-718	49	10	al	al	PROPN
ijtc-718	49	11	.	.	PROPN
ijtc-718	49	12	,	,	PUNCT
ijtc-718	49	13	2021	2021	NUM
ijtc-718	49	14	)	)	PUNCT
ijtc-718	49	15	.	.	PUNCT
ijtc-718	50	1	shareholders	shareholder	NOUN
ijtc-718	50	2	will	will	AUX
ijtc-718	50	3	also	also	ADV
ijtc-718	50	4	encourage	encourage	VERB
ijtc-718	50	5	management	management	NOUN
ijtc-718	50	6	to	to	PART
ijtc-718	50	7	manage	manage	VERB
ijtc-718	50	8	the	the	DET
ijtc-718	50	9	tax	tax	NOUN
ijtc-718	50	10	burden	burden	NOUN
ijtc-718	50	11	to	to	PART
ijtc-718	50	12	be	be	AUX
ijtc-718	50	13	competitive	competitive	ADJ
ijtc-718	50	14	(	(	PUNCT
ijtc-718	50	15	h.	h.	PROPN
ijtc-718	50	16	chen	chen	PROPN
ijtc-718	50	17	et	et	PROPN
ijtc-718	50	18	al	al	PROPN
ijtc-718	50	19	.	.	PROPN
ijtc-718	50	20	,	,	PUNCT
ijtc-718	50	21	2021	2021	NUM
ijtc-718	50	22	)	)	PUNCT
ijtc-718	50	23	.	.	PUNCT
ijtc-718	51	1	in	in	ADP
ijtc-718	51	2	addition	addition	NOUN
ijtc-718	51	3	,	,	PUNCT
ijtc-718	51	4	managers	manager	NOUN
ijtc-718	51	5	can	can	AUX
ijtc-718	51	6	use	use	VERB
ijtc-718	51	7	tax	tax	NOUN
ijtc-718	51	8	incentives	incentive	NOUN
ijtc-718	51	9	to	to	PART
ijtc-718	51	10	carry	carry	VERB
ijtc-718	51	11	out	out	ADP
ijtc-718	51	12	tax	tax	NOUN
ijtc-718	51	13	avoidance	avoidance	NOUN
ijtc-718	51	14	operations	operation	NOUN
ijtc-718	51	15	.	.	PUNCT
ijtc-718	52	1	(	(	PUNCT
ijtc-718	52	2	frank	frank	PROPN
ijtc-718	52	3	et	et	PROPN
ijtc-718	52	4	al	al	PROPN
ijtc-718	52	5	.	.	PROPN
ijtc-718	52	6	,	,	PUNCT
ijtc-718	52	7	2009	2009	NUM
ijtc-718	52	8	)	)	PUNCT
ijtc-718	52	9	define	define	VERB
ijtc-718	52	10	tax	tax	NOUN
ijtc-718	52	11	aggressiveness	aggressiveness	NOUN
ijtc-718	52	12	as	as	ADP
ijtc-718	52	13	an	an	DET
ijtc-718	52	14	act	act	NOUN
ijtc-718	52	15	of	of	ADP
ijtc-718	52	16	reducing	reduce	VERB
ijtc-718	52	17	the	the	DET
ijtc-718	52	18	tax	tax	NOUN
ijtc-718	52	19	burden	burden	NOUN
ijtc-718	52	20	legally	legally	ADV
ijtc-718	52	21	or	or	CCONJ
ijtc-718	52	22	illegally	illegally	ADV
ijtc-718	52	23	by	by	ADP
ijtc-718	52	24	a	a	DET
ijtc-718	52	25	company	company	NOUN
ijtc-718	52	26	.	.	PUNCT
ijtc-718	53	1	companies	company	NOUN
ijtc-718	53	2	can	can	AUX
ijtc-718	53	3	exploit	exploit	VERB
ijtc-718	53	4	tax	tax	NOUN
ijtc-718	53	5	laws	law	NOUN
ijtc-718	53	6	to	to	ADP
ijtc-718	53	7	their	their	PRON
ijtc-718	53	8	advantage	advantage	NOUN
ijtc-718	53	9	because	because	SCONJ
ijtc-718	53	10	there	there	PRON
ijtc-718	53	11	are	be	VERB
ijtc-718	53	12	usually	usually	ADV
ijtc-718	53	13	loopholes	loophole	NOUN
ijtc-718	53	14	or	or	CCONJ
ijtc-718	53	15	loopholes	loophole	NOUN
ijtc-718	53	16	that	that	PRON
ijtc-718	53	17	can	can	AUX
ijtc-718	53	18	be	be	AUX
ijtc-718	53	19	exploited	exploit	VERB
ijtc-718	53	20	.	.	PUNCT
ijtc-718	54	1	tax	tax	NOUN
ijtc-718	54	2	aggressiveness	aggressiveness	NOUN
ijtc-718	54	3	is	be	AUX
ijtc-718	54	4	part	part	NOUN
ijtc-718	54	5	of	of	ADP
ijtc-718	54	6	aggressive	aggressive	ADJ
ijtc-718	54	7	tax	tax	NOUN
ijtc-718	54	8	avoidance(rusli	avoidance(rusli	NOUN
ijtc-718	54	9	,	,	PUNCT
ijtc-718	54	10	2021	2021	NUM
ijtc-718	54	11	)	)	PUNCT
ijtc-718	55	1	states	state	VERB
ijtc-718	55	2	that	that	SCONJ
ijtc-718	55	3	tax	tax	NOUN
ijtc-718	55	4	evasion	evasion	NOUN
ijtc-718	55	5	is	be	AUX
ijtc-718	55	6	more	more	ADV
ijtc-718	55	7	common	common	ADJ
ijtc-718	55	8	during	during	ADP
ijtc-718	55	9	a	a	DET
ijtc-718	55	10	pandemic	pandemic	NOUN
ijtc-718	55	11	.	.	PUNCT
ijtc-718	56	1	the	the	DET
ijtc-718	56	2	work	work	NOUN
ijtc-718	56	3	-	-	PUNCT
ijtc-718	56	4	from	from	ADP
ijtc-718	56	5	-	-	PUNCT
ijtc-718	56	6	home	home	NOUN
ijtc-718	56	7	policy	policy	NOUN
ijtc-718	56	8	implemented	implement	VERB
ijtc-718	56	9	during	during	ADP
ijtc-718	56	10	the	the	DET
ijtc-718	56	11	pandemic	pandemic	NOUN
ijtc-718	56	12	can	can	AUX
ijtc-718	56	13	also	also	ADV
ijtc-718	56	14	decrease	decrease	VERB
ijtc-718	56	15	control	control	NOUN
ijtc-718	56	16	over	over	ADP
ijtc-718	56	17	tax	tax	NOUN
ijtc-718	56	18	service	service	NOUN
ijtc-718	56	19	activities	activity	NOUN
ijtc-718	56	20	.	.	PUNCT
ijtc-718	57	1	during	during	ADP
ijtc-718	57	2	the	the	DET
ijtc-718	57	3	pandemic	pandemic	NOUN
ijtc-718	57	4	,	,	PUNCT
ijtc-718	57	5	(	(	PUNCT
ijtc-718	57	6	rusli	rusli	NOUN
ijtc-718	57	7	,	,	PUNCT
ijtc-718	57	8	2021	2021	NUM
ijtc-718	57	9	)	)	PUNCT
ijtc-718	57	10	also	also	ADV
ijtc-718	57	11	stated	state	VERB
ijtc-718	57	12	that	that	SCONJ
ijtc-718	57	13	the	the	DET
ijtc-718	57	14	government	government	NOUN
ijtc-718	57	15	provided	provide	VERB
ijtc-718	57	16	many	many	ADJ
ijtc-718	57	17	incentives	incentive	NOUN
ijtc-718	57	18	to	to	PART
ijtc-718	57	19	implement	implement	VERB
ijtc-718	57	20	incentives	incentive	NOUN
ijtc-718	57	21	at	at	ADP
ijtc-718	57	22	a	a	DET
ijtc-718	57	23	fast	fast	ADJ
ijtc-718	57	24	pace	pace	NOUN
ijtc-718	57	25	.	.	PUNCT
ijtc-718	58	1	accrual	accrual	ADJ
ijtc-718	58	2	-	-	PUNCT
ijtc-718	58	3	based	base	VERB
ijtc-718	58	4	earnings	earning	NOUN
ijtc-718	58	5	management	management	NOUN
ijtc-718	58	6	has	have	AUX
ijtc-718	58	7	increased	increase	VERB
ijtc-718	58	8	while	while	SCONJ
ijtc-718	58	9	actual	actual	ADJ
ijtc-718	58	10	-	-	PUNCT
ijtc-718	58	11	based	base	VERB
ijtc-718	58	12	earnings	earning	NOUN
ijtc-718	58	13	management	management	NOUN
ijtc-718	58	14	has	have	AUX
ijtc-718	58	15	experienced	experience	VERB
ijtc-718	58	16	a	a	DET
ijtc-718	58	17	significant	significant	ADJ
ijtc-718	58	18	decline	decline	NOUN
ijtc-718	58	19	in	in	ADP
ijtc-718	58	20	companies	company	NOUN
ijtc-718	58	21	infected	infect	VERB
ijtc-718	58	22	with	with	ADP
ijtc-718	58	23	covid-19	covid-19	PROPN
ijtc-718	58	24	,	,	PUNCT
ijtc-718	58	25	according	accord	VERB
ijtc-718	58	26	to	to	ADP
ijtc-718	58	27	research	research	NOUN
ijtc-718	58	28	conducted	conduct	VERB
ijtc-718	58	29	by	by	ADP
ijtc-718	58	30	(	(	PUNCT
ijtc-718	58	31	xiao	xiao	PROPN
ijtc-718	58	32	&	&	CCONJ
ijtc-718	58	33	xi	xi	PROPN
ijtc-718	58	34	,	,	PUNCT
ijtc-718	58	35	2021	2021	NUM
ijtc-718	58	36	)	)	PUNCT
ijtc-718	58	37	with	with	ADP
ijtc-718	58	38	a	a	DET
ijtc-718	58	39	company	company	NOUN
ijtc-718	58	40	background	background	NOUN
ijtc-718	58	41	from	from	ADP
ijtc-718	58	42	china	china	PROPN
ijtc-718	58	43	.	.	PUNCT
ijtc-718	59	1	aspects	aspect	NOUN
ijtc-718	59	2	of	of	ADP
ijtc-718	59	3	corporate	corporate	ADJ
ijtc-718	59	4	governance	governance	NOUN
ijtc-718	59	5	and	and	CCONJ
ijtc-718	59	6	corporate	corporate	ADJ
ijtc-718	59	7	social	social	ADJ
ijtc-718	59	8	responsibility	responsibility	NOUN
ijtc-718	59	9	(	(	PUNCT
ijtc-718	59	10	csr	csr	NOUN
ijtc-718	59	11	)	)	PUNCT
ijtc-718	59	12	are	be	AUX
ijtc-718	59	13	also	also	ADV
ijtc-718	59	14	studied	study	VERB
ijtc-718	59	15	as	as	ADP
ijtc-718	59	16	moderating	moderate	VERB
ijtc-718	59	17	variables	variable	NOUN
ijtc-718	59	18	in	in	ADP
ijtc-718	59	19	the	the	DET
ijtc-718	59	20	study	study	NOUN
ijtc-718	59	21	of	of	ADP
ijtc-718	59	22	(	(	PUNCT
ijtc-718	59	23	xiao	xiao	PROPN
ijtc-718	59	24	&	&	CCONJ
ijtc-718	59	25	xi	xi	PROPN
ijtc-718	59	26	,	,	PUNCT
ijtc-718	59	27	2021	2021	NUM
ijtc-718	59	28	)	)	PUNCT
ijtc-718	59	29	.	.	PUNCT
ijtc-718	60	1	in	in	ADP
ijtc-718	60	2	the	the	DET
ijtc-718	60	3	era	era	NOUN
ijtc-718	60	4	of	of	ADP
ijtc-718	60	5	covid-19	covid-19	PROPN
ijtc-718	60	6	,	,	PUNCT
ijtc-718	60	7	(	(	PUNCT
ijtc-718	60	8	h.	h.	PROPN
ijtc-718	60	9	chen	chen	PROPN
ijtc-718	60	10	et	et	PROPN
ijtc-718	60	11	al	al	PROPN
ijtc-718	60	12	.	.	PROPN
ijtc-718	60	13	,	,	PUNCT
ijtc-718	60	14	2021	2021	NUM
ijtc-718	60	15	;	;	PUNCT
ijtc-718	60	16	s.	s.	PROPN
ijtc-718	60	17	chen	chen	PROPN
ijtc-718	60	18	et	et	PROPN
ijtc-718	60	19	al	al	PROPN
ijtc-718	60	20	.	.	PROPN
ijtc-718	60	21	,	,	PUNCT
ijtc-718	60	22	2010	2010	NUM
ijtc-718	60	23	)	)	PUNCT
ijtc-718	60	24	stated	state	VERB
ijtc-718	60	25	that	that	SCONJ
ijtc-718	60	26	opportunistic	opportunistic	ADJ
ijtc-718	60	27	management	management	NOUN
ijtc-718	60	28	behavior	behavior	NOUN
ijtc-718	60	29	increased	increase	VERB
ijtc-718	60	30	after	after	ADP
ijtc-718	60	31	the	the	DET
ijtc-718	60	32	covid-19	covid-19	PROPN
ijtc-718	60	33	crisis	crisis	NOUN
ijtc-718	60	34	because	because	SCONJ
ijtc-718	60	35	managers	manager	NOUN
ijtc-718	60	36	were	be	AUX
ijtc-718	60	37	more	more	ADV
ijtc-718	60	38	willing	willing	ADJ
ijtc-718	60	39	to	to	PART
ijtc-718	60	40	take	take	VERB
ijtc-718	60	41	advantage	advantage	NOUN
ijtc-718	60	42	of	of	ADP
ijtc-718	60	43	the	the	DET
ijtc-718	60	44	situation	situation	NOUN
ijtc-718	60	45	to	to	PART
ijtc-718	60	46	maximize	maximize	VERB
ijtc-718	60	47	their	their	PRON
ijtc-718	60	48	profits	profit	NOUN
ijtc-718	60	49	.	.	PUNCT
ijtc-718	61	1	the	the	DET
ijtc-718	61	2	opposite	opposite	ADJ
ijtc-718	61	3	result	result	NOUN
ijtc-718	61	4	,	,	PUNCT
ijtc-718	61	5	(	(	PUNCT
ijtc-718	61	6	azizah	azizah	NOUN
ijtc-718	61	7	,	,	PUNCT
ijtc-718	61	8	2021	2021	NUM
ijtc-718	61	9	)	)	PUNCT
ijtc-718	61	10	found	find	VERB
ijtc-718	61	11	that	that	SCONJ
ijtc-718	61	12	earnings	earning	NOUN
ijtc-718	61	13	management	management	NOUN
ijtc-718	61	14	in	in	ADP
ijtc-718	61	15	indonesia	indonesia	PROPN
ijtc-718	61	16	was	be	AUX
ijtc-718	61	17	different	different	ADJ
ijtc-718	61	18	between	between	ADP
ijtc-718	61	19	the	the	DET
ijtc-718	61	20	first	first	ADJ
ijtc-718	61	21	quarter	quarter	NOUN
ijtc-718	61	22	of	of	ADP
ijtc-718	61	23	2019	2019	NUM
ijtc-718	61	24	(	(	PUNCT
ijtc-718	61	25	before	before	ADP
ijtc-718	61	26	the	the	DET
ijtc-718	61	27	pandemic	pandemic	NOUN
ijtc-718	61	28	)	)	PUNCT
ijtc-718	61	29	and	and	CCONJ
ijtc-718	61	30	the	the	DET
ijtc-718	61	31	first	first	ADJ
ijtc-718	61	32	quarter	quarter	NOUN
ijtc-718	61	33	of	of	ADP
ijtc-718	61	34	2020	2020	NUM
ijtc-718	61	35	(	(	PUNCT
ijtc-718	61	36	during	during	ADP
ijtc-718	61	37	the	the	DET
ijtc-718	61	38	pandemic	pandemic	NOUN
ijtc-718	61	39	)	)	PUNCT
ijtc-718	61	40	.	.	PUNCT
ijtc-718	62	1	during	during	ADP
ijtc-718	62	2	a	a	DET
ijtc-718	62	3	pandemic	pandemic	ADJ
ijtc-718	62	4	,	,	PUNCT
ijtc-718	62	5	earnings	earning	NOUN
ijtc-718	62	6	management	management	NOUN
ijtc-718	62	7	practices	practice	NOUN
ijtc-718	62	8	have	have	AUX
ijtc-718	62	9	decreased	decrease	VERB
ijtc-718	62	10	because	because	SCONJ
ijtc-718	62	11	managers	manager	NOUN
ijtc-718	62	12	are	be	AUX
ijtc-718	62	13	more	more	ADV
ijtc-718	62	14	careful	careful	ADJ
ijtc-718	62	15	in	in	ADP
ijtc-718	62	16	managing	manage	VERB
ijtc-718	62	17	their	their	PRON
ijtc-718	62	18	earnings	earning	NOUN
ijtc-718	62	19	.	.	PUNCT
ijtc-718	63	1	(	(	PUNCT
ijtc-718	63	2	firmansyah	firmansyah	NOUN
ijtc-718	63	3	,	,	PUNCT
ijtc-718	63	4	2020	2020	NUM
ijtc-718	63	5	)	)	PUNCT
ijtc-718	63	6	came	come	VERB
ijtc-718	63	7	to	to	ADP
ijtc-718	63	8	a	a	DET
ijtc-718	63	9	different	different	ADJ
ijtc-718	63	10	conclusion	conclusion	NOUN
ijtc-718	63	11	stating	state	VERB
ijtc-718	63	12	that	that	SCONJ
ijtc-718	63	13	there	there	PRON
ijtc-718	63	14	is	be	VERB
ijtc-718	63	15	no	no	DET
ijtc-718	63	16	difference	difference	NOUN
ijtc-718	63	17	between	between	ADP
ijtc-718	63	18	accrual	accrual	ADJ
ijtc-718	63	19	and	and	CCONJ
ijtc-718	63	20	actual	actual	ADJ
ijtc-718	63	21	earnings	earning	NOUN
ijtc-718	63	22	management	management	NOUN
ijtc-718	63	23	in	in	ADP
ijtc-718	63	24	the	the	DET
ijtc-718	63	25	pandemic	pandemic	ADJ
ijtc-718	63	26	era	era	NOUN
ijtc-718	63	27	.	.	PUNCT
ijtc-718	64	1	then	then	ADV
ijtc-718	64	2	a	a	DET
ijtc-718	64	3	study	study	NOUN
ijtc-718	64	4	on	on	ADP
ijtc-718	64	5	tax	tax	NOUN
ijtc-718	64	6	aggressiveness	aggressiveness	NOUN
ijtc-718	64	7	during	during	ADP
ijtc-718	64	8	the	the	DET
ijtc-718	64	9	covid-19	covid-19	PROPN
ijtc-718	64	10	pandemic	pandemic	NOUN
ijtc-718	64	11	was	be	AUX
ijtc-718	64	12	conducted	conduct	VERB
ijtc-718	64	13	by	by	ADP
ijtc-718	64	14	(	(	PUNCT
ijtc-718	64	15	rusli	rusli	NOUN
ijtc-718	64	16	,	,	PUNCT
ijtc-718	64	17	2021	2021	NUM
ijtc-718	64	18	)	)	PUNCT
ijtc-718	64	19	,	,	PUNCT
ijtc-718	64	20	who	who	PRON
ijtc-718	64	21	compared	compare	VERB
ijtc-718	64	22	indonesia	indonesia	PROPN
ijtc-718	64	23	and	and	CCONJ
ijtc-718	64	24	malaysia	malaysia	PROPN
ijtc-718	64	25	using	use	VERB
ijtc-718	64	26	financial	financial	ADJ
ijtc-718	64	27	performance	performance	NOUN
ijtc-718	64	28	as	as	ADP
ijtc-718	64	29	a	a	DET
ijtc-718	64	30	moderating	moderate	VERB
ijtc-718	64	31	variable	variable	NOUN
ijtc-718	64	32	.	.	PUNCT
ijtc-718	65	1	according	accord	VERB
ijtc-718	65	2	to	to	ADP
ijtc-718	65	3	the	the	DET
ijtc-718	65	4	conclusions	conclusion	NOUN
ijtc-718	65	5	of	of	ADP
ijtc-718	65	6	this	this	DET
ijtc-718	65	7	study	study	NOUN
ijtc-718	65	8	,	,	PUNCT
ijtc-718	65	9	capital	capital	NOUN
ijtc-718	65	10	intensity	intensity	NOUN
ijtc-718	65	11	,	,	PUNCT
ijtc-718	65	12	inventory	inventory	NOUN
ijtc-718	65	13	intensity	intensity	NOUN
ijtc-718	65	14	,	,	PUNCT
ijtc-718	65	15	and	and	CCONJ
ijtc-718	65	16	sales	sale	NOUN
ijtc-718	65	17	growth	growth	NOUN
ijtc-718	65	18	in	in	ADP
ijtc-718	65	19	indonesia	indonesia	PROPN
ijtc-718	65	20	and	and	CCONJ
ijtc-718	65	21	malaysia	malaysia	PROPN
ijtc-718	65	22	all	all	PRON
ijtc-718	65	23	contribute	contribute	VERB
ijtc-718	65	24	to	to	ADP
ijtc-718	65	25	tax	tax	NOUN
ijtc-718	65	26	aggressiveness	aggressiveness	NOUN
ijtc-718	65	27	.	.	PUNCT
ijtc-718	66	1	according	accord	VERB
ijtc-718	66	2	to	to	ADP
ijtc-718	66	3	(	(	PUNCT
ijtc-718	66	4	firmansyah	firmansyah	NOUN
ijtc-718	66	5	,	,	PUNCT
ijtc-718	66	6	2020	2020	NUM
ijtc-718	66	7	)	)	PUNCT
ijtc-718	66	8	,	,	PUNCT
ijtc-718	66	9	the	the	DET
ijtc-718	66	10	level	level	NOUN
ijtc-718	66	11	of	of	ADP
ijtc-718	66	12	tax	tax	NOUN
ijtc-718	66	13	evasion	evasion	NOUN
ijtc-718	66	14	before	before	ADP
ijtc-718	66	15	and	and	CCONJ
ijtc-718	66	16	after	after	ADP
ijtc-718	66	17	the	the	DET
ijtc-718	66	18	pandemic	pandemic	NOUN
ijtc-718	66	19	was	be	AUX
ijtc-718	66	20	similar	similar	ADJ
ijtc-718	66	21	.	.	PUNCT
ijtc-718	67	1	(	(	PUNCT
ijtc-718	67	2	simamora	simamora	PROPN
ijtc-718	67	3	&	&	CCONJ
ijtc-718	67	4	rahayu	rahayu	PROPN
ijtc-718	67	5	,	,	PUNCT
ijtc-718	67	6	2020	2020	NUM
ijtc-718	67	7	)	)	PUNCT
ijtc-718	67	8	shows	show	VERB
ijtc-718	67	9	that	that	SCONJ
ijtc-718	67	10	actual	actual	ADJ
ijtc-718	67	11	earnings	earning	NOUN
ijtc-718	67	12	management	management	NOUN
ijtc-718	67	13	does	do	AUX
ijtc-718	67	14	not	not	PART
ijtc-718	67	15	affect	affect	VERB
ijtc-718	67	16	tax	tax	NOUN
ijtc-718	67	17	evasion	evasion	NOUN
ijtc-718	67	18	.	.	PUNCT
ijtc-718	68	1	in	in	ADP
ijtc-718	68	2	comparison	comparison	NOUN
ijtc-718	68	3	,	,	PUNCT
ijtc-718	68	4	(	(	PUNCT
ijtc-718	68	5	machdar	machdar	NOUN
ijtc-718	68	6	,	,	PUNCT
ijtc-718	68	7	2019	2019	NUM
ijtc-718	68	8	)	)	PUNCT
ijtc-718	68	9	found	find	VERB
ijtc-718	68	10	that	that	SCONJ
ijtc-718	68	11	both	both	DET
ijtc-718	68	12	types	type	NOUN
ijtc-718	68	13	of	of	ADP
ijtc-718	68	14	earnings	earning	NOUN
ijtc-718	68	15	management	management	NOUN
ijtc-718	68	16	,	,	PUNCT
ijtc-718	68	17	accrual	accrual	ADJ
ijtc-718	68	18	and	and	CCONJ
ijtc-718	68	19	actual	actual	ADJ
ijtc-718	68	20	,	,	PUNCT
ijtc-718	68	21	affect	affect	VERB
ijtc-718	68	22	tax	tax	NOUN
ijtc-718	68	23	evasion	evasion	NOUN
ijtc-718	68	24	.	.	PUNCT
ijtc-718	69	1	there	there	PRON
ijtc-718	69	2	needs	need	VERB
ijtc-718	69	3	to	to	PART
ijtc-718	69	4	be	be	AUX
ijtc-718	69	5	more	more	ADJ
ijtc-718	69	6	consistency	consistency	NOUN
ijtc-718	69	7	in	in	ADP
ijtc-718	69	8	the	the	DET
ijtc-718	69	9	results	result	NOUN
ijtc-718	69	10	of	of	ADP
ijtc-718	69	11	previous	previous	ADJ
ijtc-718	69	12	studies	study	NOUN
ijtc-718	69	13	.	.	PUNCT
ijtc-718	70	1	this	this	DET
ijtc-718	70	2	study	study	NOUN
ijtc-718	70	3	tries	try	VERB
ijtc-718	70	4	to	to	PART
ijtc-718	70	5	reduce	reduce	VERB
ijtc-718	70	6	the	the	DET
ijtc-718	70	7	gap	gap	NOUN
ijtc-718	70	8	in	in	ADP
ijtc-718	70	9	research	research	NOUN
ijtc-718	70	10	results	result	NOUN
ijtc-718	70	11	and	and	CCONJ
ijtc-718	70	12	uses	use	VERB
ijtc-718	70	13	earnings	earning	NOUN
ijtc-718	70	14	management	management	NOUN
ijtc-718	70	15	and	and	CCONJ
ijtc-718	70	16	tax	tax	NOUN
ijtc-718	70	17	aggressiveness	aggressiveness	NOUN
ijtc-718	70	18	variables	variable	VERB
ijtc-718	70	19	before	before	ADV
ijtc-718	70	20	and	and	CCONJ
ijtc-718	70	21	during	during	ADP
ijtc-718	70	22	the	the	DET
ijtc-718	70	23	pandemic	pandemic	NOUN
ijtc-718	70	24	.	.	PUNCT
ijtc-718	71	1	this	this	DET
ijtc-718	71	2	study	study	NOUN
ijtc-718	71	3	relies	rely	VERB
ijtc-718	71	4	on	on	ADP
ijtc-718	71	5	the	the	DET
ijtc-718	71	6	indonesian	indonesian	ADJ
ijtc-718	71	7	stock	stock	NOUN
ijtc-718	71	8	market	market	NOUN
ijtc-718	71	9	for	for	ADP
ijtc-718	71	10	its	its	PRON
ijtc-718	71	11	data	datum	NOUN
ijtc-718	71	12	,	,	PUNCT
ijtc-718	71	13	namely	namely	ADV
ijtc-718	71	14	the	the	DET
ijtc-718	71	15	indonesia	indonesia	PROPN
ijtc-718	71	16	stock	stock	PROPN
ijtc-718	71	17	exchange	exchange	PROPN
ijtc-718	71	18	(	(	PUNCT
ijtc-718	71	19	idx	idx	PROPN
ijtc-718	71	20	)	)	PUNCT
ijtc-718	71	21	.	.	PUNCT
ijtc-718	72	1	covid-19	covid-19	PROPN
ijtc-718	72	2	has	have	AUX
ijtc-718	72	3	had	have	VERB
ijtc-718	72	4	the	the	DET
ijtc-718	72	5	most	most	ADV
ijtc-718	72	6	significant	significant	ADJ
ijtc-718	72	7	impact	impact	NOUN
ijtc-718	72	8	on	on	ADP
ijtc-718	72	9	the	the	DET
ijtc-718	72	10	manufacturing	manufacturing	NOUN
ijtc-718	72	11	industry	industry	NOUN
ijtc-718	72	12	,	,	PUNCT
ijtc-718	72	13	so	so	SCONJ
ijtc-718	72	14	we	we	PRON
ijtc-718	72	15	chose	choose	VERB
ijtc-718	72	16	this	this	DET
ijtc-718	72	17	sector	sector	NOUN
ijtc-718	72	18	.	.	PUNCT
ijtc-718	73	1	manufacturing	manufacturing	NOUN
ijtc-718	73	2	companies	company	NOUN
ijtc-718	73	3	consist	consist	VERB
ijtc-718	73	4	of	of	ADP
ijtc-718	73	5	different	different	ADJ
ijtc-718	73	6	types	type	NOUN
ijtc-718	73	7	of	of	ADP
ijtc-718	73	8	industries	industry	NOUN
ijtc-718	73	9	,	,	PUNCT
ijtc-718	73	10	namely	namely	ADV
ijtc-718	73	11	consumer	consumer	NOUN
ijtc-718	73	12	goods	good	NOUN
ijtc-718	73	13	,	,	PUNCT
ijtc-718	73	14	basic	basic	ADJ
ijtc-718	73	15	and	and	CCONJ
ijtc-718	73	16	chemical	chemical	NOUN
ijtc-718	73	17	industries	industry	NOUN
ijtc-718	73	18	,	,	PUNCT
ijtc-718	73	19	and	and	CCONJ
ijtc-718	73	20	other	other	ADJ
ijtc-718	73	21	industrial	industrial	ADJ
ijtc-718	73	22	sectors	sector	NOUN
ijtc-718	73	23	.	.	PUNCT
ijtc-718	74	1	(	(	PUNCT
ijtc-718	74	2	nurhaliza	nurhaliza	NOUN
ijtc-718	74	3	,	,	PUNCT
ijtc-718	74	4	2021	2021	NUM
ijtc-718	74	5	)	)	PUNCT
ijtc-718	74	6	stated	state	VERB
ijtc-718	74	7	that	that	SCONJ
ijtc-718	74	8	manufacturing	manufacturing	NOUN
ijtc-718	74	9	companies	company	NOUN
ijtc-718	74	10	experienced	experience	VERB
ijtc-718	74	11	a	a	DET
ijtc-718	74	12	decline	decline	NOUN
ijtc-718	74	13	in	in	ADP
ijtc-718	74	14	revenue	revenue	NOUN
ijtc-718	74	15	of	of	ADP
ijtc-718	74	16	around	around	ADV
ijtc-718	74	17	90	90	NUM
ijtc-718	74	18	%	%	NOUN
ijtc-718	74	19	due	due	ADP
ijtc-718	74	20	to	to	ADP
ijtc-718	74	21	covid-19	covid-19	PROPN
ijtc-718	74	22	.	.	PUNCT
ijtc-718	74	23	previous	previous	ADJ
ijtc-718	74	24	studies	study	NOUN
ijtc-718	74	25	in	in	ADP
ijtc-718	74	26	indonesia	indonesia	PROPN
ijtc-718	74	27	only	only	ADV
ijtc-718	74	28	used	use	VERB
ijtc-718	74	29	companies	company	NOUN
ijtc-718	74	30	in	in	ADP
ijtc-718	74	31	the	the	DET
ijtc-718	74	32	consumer	consumer	NOUN
ijtc-718	74	33	goods	good	NOUN
ijtc-718	74	34	industry	industry	NOUN
ijtc-718	74	35	sector	sector	NOUN
ijtc-718	74	36	.	.	PUNCT
ijtc-718	75	1	this	this	DET
ijtc-718	75	2	study	study	NOUN
ijtc-718	75	3	tries	try	VERB
ijtc-718	75	4	to	to	PART
ijtc-718	75	5	expand	expand	VERB
ijtc-718	75	6	the	the	DET
ijtc-718	75	7	research	research	NOUN
ijtc-718	75	8	object	object	NOUN
ijtc-718	75	9	,	,	PUNCT
ijtc-718	75	10	namely	namely	ADV
ijtc-718	75	11	the	the	DET
ijtc-718	75	12	manufacturing	manufacturing	NOUN
ijtc-718	75	13	sector	sector	NOUN
ijtc-718	75	14	.	.	PUNCT
ijtc-718	76	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	76	2	earnings	earning	NOUN
ijtc-718	76	3	management	management	NOUN
ijtc-718	76	4	and	and	CCONJ
ijtc-718	76	5	tax	tax	NOUN
ijtc-718	76	6	aggressivity	aggressivity	NOUN
ijtc-718	76	7	before	before	ADP
ijtc-718	76	8	and	and	CCONJ
ijtc-718	76	9	during	during	ADP
ijtc-718	76	10	the	the	DET
ijtc-718	76	11	covid-19	covid-19	PROPN
ijtc-718	76	12	pandemic	pandemic	NOUN
ijtc-718	76	13	(	(	PUNCT
ijtc-718	76	14	an	an	DET
ijtc-718	76	15	evidence	evidence	NOUN
ijtc-718	76	16	from	from	ADP
ijtc-718	76	17	indonesia	indonesia	PROPN
ijtc-718	76	18	)	)	PUNCT
ijtc-718	76	19	oktyawati	oktyawati	ADJ
ijtc-718	76	20	,	,	PUNCT
ijtc-718	76	21	siregar	siregar	NOUN
ijtc-718	76	22	,	,	PUNCT
ijtc-718	76	23	and	and	CCONJ
ijtc-718	76	24	rumiyati	rumiyati	NOUN
ijtc-718	76	25	239	239	NUM
ijtc-718	76	26	|	|	ADV
ijtc-718	76	27	ilomata	ilomata	PROPN
ijtc-718	76	28	international	international	ADJ
ijtc-718	76	29	journal	journal	NOUN
ijtc-718	76	30	of	of	ADP
ijtc-718	76	31	tax	tax	PROPN
ijtc-718	76	32	&	&	CCONJ
ijtc-718	76	33	accounting	accounting	PROPN
ijtc-718	76	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	76	35	method	method	NOUN
ijtc-718	76	36	this	this	DET
ijtc-718	76	37	study	study	NOUN
ijtc-718	76	38	used	use	VERB
ijtc-718	76	39	a	a	DET
ijtc-718	76	40	purposive	purposive	ADJ
ijtc-718	76	41	sampling	sampling	NOUN
ijtc-718	76	42	method	method	NOUN
ijtc-718	76	43	in	in	ADP
ijtc-718	76	44	sampling	sample	VERB
ijtc-718	76	45	.	.	PUNCT
ijtc-718	77	1	the	the	DET
ijtc-718	77	2	criteria	criterion	NOUN
ijtc-718	77	3	set	set	VERB
ijtc-718	77	4	are	be	AUX
ijtc-718	77	5	manufacturing	manufacture	VERB
ijtc-718	77	6	companies	company	NOUN
ijtc-718	77	7	with	with	ADP
ijtc-718	77	8	complete	complete	ADJ
ijtc-718	77	9	data	datum	NOUN
ijtc-718	77	10	listed	list	VERB
ijtc-718	77	11	on	on	ADP
ijtc-718	77	12	the	the	DET
ijtc-718	77	13	idx	idx	NOUN
ijtc-718	77	14	in	in	ADP
ijtc-718	77	15	2019	2019	NUM
ijtc-718	77	16	and	and	CCONJ
ijtc-718	77	17	2020	2020	NUM
ijtc-718	77	18	.	.	PUNCT
ijtc-718	78	1	this	this	DET
ijtc-718	78	2	study	study	NOUN
ijtc-718	78	3	has	have	VERB
ijtc-718	78	4	two	two	NUM
ijtc-718	78	5	main	main	ADJ
ijtc-718	78	6	variables	variable	NOUN
ijtc-718	78	7	to	to	PART
ijtc-718	78	8	calculate	calculate	VERB
ijtc-718	78	9	tax	tax	NOUN
ijtc-718	78	10	aggressiveness	aggressiveness	NOUN
ijtc-718	78	11	:	:	PUNCT
ijtc-718	78	12	earnings	earning	NOUN
ijtc-718	78	13	management	management	NOUN
ijtc-718	78	14	and	and	CCONJ
ijtc-718	78	15	tax	tax	NOUN
ijtc-718	78	16	aggressiveness	aggressiveness	NOUN
ijtc-718	78	17	.	.	PUNCT
ijtc-718	79	1	earnings	earning	NOUN
ijtc-718	79	2	management	management	NOUN
ijtc-718	79	3	is	be	AUX
ijtc-718	79	4	divided	divide	VERB
ijtc-718	79	5	into	into	ADP
ijtc-718	79	6	two	two	NUM
ijtc-718	79	7	,	,	PUNCT
ijtc-718	79	8	namely	namely	ADV
ijtc-718	79	9	accrual	accrual	ADJ
ijtc-718	79	10	earnings	earning	NOUN
ijtc-718	79	11	management	management	NOUN
ijtc-718	79	12	and	and	CCONJ
ijtc-718	79	13	actual	actual	ADJ
ijtc-718	79	14	earnings	earning	NOUN
ijtc-718	79	15	management	management	NOUN
ijtc-718	79	16	(	(	PUNCT
ijtc-718	79	17	gunny	gunny	NOUN
ijtc-718	79	18	,	,	PUNCT
ijtc-718	79	19	2010	2010	NUM
ijtc-718	79	20	)	)	PUNCT
ijtc-718	79	21	.	.	PUNCT
ijtc-718	80	1	(	(	PUNCT
ijtc-718	80	2	gunny	gunny	NOUN
ijtc-718	80	3	,	,	PUNCT
ijtc-718	80	4	2010	2010	NUM
ijtc-718	80	5	)	)	PUNCT
ijtc-718	80	6	explains	explain	VERB
ijtc-718	80	7	that	that	SCONJ
ijtc-718	80	8	accrual	accrual	ADJ
ijtc-718	80	9	earnings	earning	NOUN
ijtc-718	80	10	management	management	NOUN
ijtc-718	80	11	is	be	AUX
ijtc-718	80	12	a	a	DET
ijtc-718	80	13	legal	legal	ADJ
ijtc-718	80	14	earnings	earning	NOUN
ijtc-718	80	15	management	management	NOUN
ijtc-718	80	16	practice	practice	NOUN
ijtc-718	80	17	because	because	SCONJ
ijtc-718	80	18	this	this	DET
ijtc-718	80	19	practice	practice	NOUN
ijtc-718	80	20	is	be	AUX
ijtc-718	80	21	still	still	ADV
ijtc-718	80	22	within	within	ADP
ijtc-718	80	23	the	the	DET
ijtc-718	80	24	scope	scope	NOUN
ijtc-718	80	25	of	of	ADP
ijtc-718	80	26	generally	generally	ADV
ijtc-718	80	27	accepted	accept	VERB
ijtc-718	80	28	accounting	accounting	NOUN
ijtc-718	80	29	principles	principle	NOUN
ijtc-718	80	30	.	.	PUNCT
ijtc-718	81	1	unlike	unlike	ADP
ijtc-718	81	2	the	the	DET
ijtc-718	81	3	case	case	NOUN
ijtc-718	81	4	with	with	ADP
ijtc-718	81	5	actual	actual	ADJ
ijtc-718	81	6	earnings	earning	NOUN
ijtc-718	81	7	management	management	NOUN
ijtc-718	81	8	,	,	PUNCT
ijtc-718	81	9	which	which	PRON
ijtc-718	81	10	includes	include	VERB
ijtc-718	81	11	illegal	illegal	ADJ
ijtc-718	81	12	practices	practice	NOUN
ijtc-718	81	13	,	,	PUNCT
ijtc-718	81	14	managers	manager	NOUN
ijtc-718	81	15	carry	carry	VERB
ijtc-718	81	16	it	it	PRON
ijtc-718	81	17	out	out	ADP
ijtc-718	81	18	to	to	PART
ijtc-718	81	19	achieve	achieve	VERB
ijtc-718	81	20	the	the	DET
ijtc-718	81	21	desired	desire	VERB
ijtc-718	81	22	profit	profit	NOUN
ijtc-718	81	23	level	level	NOUN
ijtc-718	81	24	through	through	ADP
ijtc-718	81	25	deviant	deviant	ADJ
ijtc-718	81	26	actions	action	NOUN
ijtc-718	81	27	.	.	PUNCT
ijtc-718	82	1	tax	tax	NOUN
ijtc-718	82	2	aggressiveness	aggressiveness	NOUN
ijtc-718	82	3	is	be	AUX
ijtc-718	82	4	reducing	reduce	VERB
ijtc-718	82	5	taxable	taxable	ADJ
ijtc-718	82	6	income	income	NOUN
ijtc-718	82	7	designed	design	VERB
ijtc-718	82	8	through	through	ADP
ijtc-718	82	9	tax	tax	NOUN
ijtc-718	82	10	planning	planning	NOUN
ijtc-718	82	11	,	,	PUNCT
ijtc-718	82	12	whether	whether	SCONJ
ijtc-718	82	13	using	use	VERB
ijtc-718	82	14	methods	method	NOUN
ijtc-718	82	15	classified	classify	VERB
ijtc-718	82	16	as	as	ADP
ijtc-718	82	17	legal	legal	ADJ
ijtc-718	82	18	(	(	PUNCT
ijtc-718	82	19	tax	tax	NOUN
ijtc-718	82	20	avoidance	avoidance	NOUN
ijtc-718	82	21	)	)	PUNCT
ijtc-718	82	22	or	or	CCONJ
ijtc-718	82	23	:	:	PUNCT
ijtc-718	82	24	tax	tax	NOUN
ijtc-718	82	25	evasion	evasion	NOUN
ijtc-718	82	26	)	)	PUNCT
ijtc-718	82	27	.	.	PUNCT
ijtc-718	83	1	there	there	PRON
ijtc-718	83	2	are	be	VERB
ijtc-718	83	3	two	two	NUM
ijtc-718	83	4	proxies	proxy	NOUN
ijtc-718	83	5	:	:	PUNCT
ijtc-718	83	6	the	the	DET
ijtc-718	83	7	effective	effective	ADJ
ijtc-718	83	8	tax	tax	NOUN
ijtc-718	83	9	rate	rate	NOUN
ijtc-718	83	10	and	and	CCONJ
ijtc-718	83	11	the	the	DET
ijtc-718	83	12	cash	cash	NOUN
ijtc-718	83	13	effective	effective	ADJ
ijtc-718	83	14	tax	tax	NOUN
ijtc-718	83	15	rate	rate	NOUN
ijtc-718	83	16	.	.	PUNCT
ijtc-718	84	1	the	the	DET
ijtc-718	84	2	formula	formula	NOUN
ijtc-718	84	3	for	for	ADP
ijtc-718	84	4	calculating	calculate	VERB
ijtc-718	84	5	the	the	DET
ijtc-718	84	6	effective	effective	ADJ
ijtc-718	84	7	tax	tax	NOUN
ijtc-718	84	8	rate	rate	NOUN
ijtc-718	84	9	used	use	VERB
ijtc-718	84	10	in	in	ADP
ijtc-718	84	11	(	(	PUNCT
ijtc-718	84	12	hidayati	hidayati	PROPN
ijtc-718	84	13	&	&	CCONJ
ijtc-718	84	14	fidiana	fidiana	PROPN
ijtc-718	84	15	,	,	PUNCT
ijtc-718	84	16	2017	2017	NUM
ijtc-718	84	17	)	)	PUNCT
ijtc-718	84	18	is	be	AUX
ijtc-718	84	19	as	as	SCONJ
ijtc-718	84	20	follows	follow	VERB
ijtc-718	84	21	.	.	PUNCT
ijtc-718	85	1	𝐸𝑇𝑅	𝐸𝑇𝑅	PROPN
ijtc-718	85	2	=	=	PUNCT
ijtc-718	86	1	𝐵𝑒𝑏𝑎𝑛	𝐵𝑒𝑏𝑎𝑛	PROPN
ijtc-718	86	2	𝑃𝑎𝑗𝑎𝑘	𝑃𝑎𝑗𝑎𝑘	ADP
ijtc-718	86	3	𝑃𝑒𝑛𝑔ℎ𝑎𝑠𝑖𝑙𝑎𝑛	𝑃𝑒𝑛𝑔ℎ𝑎𝑠𝑖𝑙𝑎𝑛	PROPN
ijtc-718	86	4	𝐿𝑎𝑏𝑎	𝐿𝑎𝑏𝑎	PROPN
ijtc-718	86	5	𝑠𝑒𝑏𝑒𝑙𝑢𝑚	𝑠𝑒𝑏𝑒𝑙𝑢𝑚	NOUN
ijtc-718	86	6	𝑝𝑎𝑗𝑎𝑘	𝑝𝑎𝑗𝑎𝑘	ADV
ijtc-718	86	7	meanwhile	meanwhile	ADV
ijtc-718	86	8	,	,	PUNCT
ijtc-718	86	9	the	the	DET
ijtc-718	86	10	second	second	ADJ
ijtc-718	86	11	proxy	proxy	NOUN
ijtc-718	86	12	for	for	ADP
ijtc-718	86	13	tax	tax	NOUN
ijtc-718	86	14	aggressiveness	aggressiveness	NOUN
ijtc-718	86	15	is	be	AUX
ijtc-718	86	16	the	the	DET
ijtc-718	86	17	cash	cash	NOUN
ijtc-718	86	18	effective	effective	ADJ
ijtc-718	86	19	tax	tax	NOUN
ijtc-718	86	20	rate	rate	NOUN
ijtc-718	86	21	(	(	PUNCT
ijtc-718	86	22	cash	cash	NOUN
ijtc-718	86	23	etr	etr	PROPN
ijtc-718	86	24	)	)	PUNCT
ijtc-718	86	25	,	,	PUNCT
ijtc-718	86	26	which	which	PRON
ijtc-718	86	27	describes	describe	VERB
ijtc-718	86	28	the	the	DET
ijtc-718	86	29	ratio	ratio	NOUN
ijtc-718	86	30	of	of	ADP
ijtc-718	86	31	taxes	taxis	NOUN
ijtc-718	86	32	paid	pay	VERB
ijtc-718	86	33	by	by	ADP
ijtc-718	86	34	companies	company	NOUN
ijtc-718	86	35	per	per	ADP
ijtc-718	86	36	rupiah	rupiah	PROPN
ijtc-718	86	37	of	of	ADP
ijtc-718	86	38	income	income	NOUN
ijtc-718	86	39	received	receive	VERB
ijtc-718	86	40	(	(	PUNCT
ijtc-718	86	41	cheng	cheng	PROPN
ijtc-718	86	42	et	et	PROPN
ijtc-718	86	43	al	al	PROPN
ijtc-718	86	44	.	.	PROPN
ijtc-718	86	45	,	,	PUNCT
ijtc-718	86	46	2012	2012	NUM
ijtc-718	86	47	)	)	PUNCT
ijtc-718	86	48	.	.	PUNCT
ijtc-718	87	1	low	low	ADJ
ijtc-718	87	2	cash	cash	NOUN
ijtc-718	87	3	etr	etr	PROPN
ijtc-718	87	4	values	value	NOUN
ijtc-718	87	5	can	can	AUX
ijtc-718	87	6	indicate	indicate	VERB
ijtc-718	87	7	tax	tax	NOUN
ijtc-718	87	8	evasion	evasion	NOUN
ijtc-718	87	9	practices	practice	NOUN
ijtc-718	87	10	.	.	PUNCT
ijtc-718	88	1	𝐶𝑎𝑠ℎ	𝐶𝑎𝑠ℎ	ADJ
ijtc-718	88	2	𝐸𝑇𝑅	𝐸𝑇𝑅	NOUN
ijtc-718	89	1	=	=	PUNCT
ijtc-718	89	2	𝑃𝑎𝑗𝑎𝑘	𝑃𝑎𝑗𝑎𝑘	ADP
ijtc-718	89	3	𝑃𝑒𝑛𝑔ℎ𝑎𝑠𝑖𝑙𝑎𝑛	𝑃𝑒𝑛𝑔ℎ𝑎𝑠𝑖𝑙𝑎𝑛	PROPN
ijtc-718	89	4	𝑌𝑎𝑛𝑔	𝑌𝑎𝑛𝑔	PROPN
ijtc-718	89	5	𝐷𝑖𝑏𝑎𝑦𝑎𝑟	𝐷𝑖𝑏𝑎𝑦𝑎𝑟	PROPN
ijtc-718	89	6	𝐿𝑎𝑏𝑎	𝐿𝑎𝑏𝑎	PROPN
ijtc-718	89	7	𝑠𝑒𝑏𝑒𝑙𝑢𝑚	𝑠𝑒𝑏𝑒𝑙𝑢𝑚	NOUN
ijtc-718	89	8	𝑝𝑎𝑗𝑎𝑘	𝑝𝑎𝑗𝑎𝑘	ADV
ijtc-718	89	9	then	then	ADV
ijtc-718	89	10	,	,	PUNCT
ijtc-718	89	11	accrual	accrual	ADJ
ijtc-718	89	12	earnings	earning	NOUN
ijtc-718	89	13	management	management	NOUN
ijtc-718	89	14	in	in	ADP
ijtc-718	89	15	this	this	DET
ijtc-718	89	16	study	study	NOUN
ijtc-718	89	17	uses	use	VERB
ijtc-718	89	18	discretionary	discretionary	ADJ
ijtc-718	89	19	accruals	accrual	NOUN
ijtc-718	89	20	using	use	VERB
ijtc-718	89	21	the	the	DET
ijtc-718	89	22	model	model	NOUN
ijtc-718	89	23	in	in	ADP
ijtc-718	89	24	kothari	kothari	PROPN
ijtc-718	89	25	et	et	PROPN
ijtc-718	89	26	all	all	PRON
ijtc-718	89	27	(	(	PUNCT
ijtc-718	89	28	2005	2005	NUM
ijtc-718	89	29	)	)	PUNCT
ijtc-718	89	30	or	or	CCONJ
ijtc-718	89	31	performance	performance	NOUN
ijtc-718	89	32	-	-	PUNCT
ijtc-718	89	33	matched	match	VERB
ijtc-718	89	34	discretionary	discretionary	ADJ
ijtc-718	89	35	accruals	accrual	NOUN
ijtc-718	89	36	.	.	PUNCT
ijtc-718	90	1	this	this	DET
ijtc-718	90	2	proxy	proxy	NOUN
ijtc-718	90	3	is	be	AUX
ijtc-718	90	4	also	also	ADV
ijtc-718	90	5	used	use	VERB
ijtc-718	90	6	by	by	ADP
ijtc-718	90	7	(	(	PUNCT
ijtc-718	90	8	firmansyah	firmansyah	PROPN
ijtc-718	90	9	,	,	PUNCT
ijtc-718	90	10	2020	2020	NUM
ijtc-718	90	11	)	)	PUNCT
ijtc-718	90	12	.	.	PUNCT
ijtc-718	91	1	the	the	DET
ijtc-718	91	2	equation	equation	NOUN
ijtc-718	91	3	used	use	VERB
ijtc-718	91	4	to	to	PART
ijtc-718	91	5	calculate	calculate	VERB
ijtc-718	91	6	the	the	DET
ijtc-718	91	7	value	value	NOUN
ijtc-718	91	8	of	of	ADP
ijtc-718	91	9	discretionary	discretionary	ADJ
ijtc-718	91	10	accruals	accrual	NOUN
ijtc-718	91	11	is	be	AUX
ijtc-718	91	12	as	as	SCONJ
ijtc-718	91	13	follows	follow	VERB
ijtc-718	91	14	.	.	PUNCT
ijtc-718	92	1	𝐴𝑐𝑐𝑟𝑢𝑎𝑙𝑠	𝐴𝑐𝑐𝑟𝑢𝑎𝑙𝑠	PROPN
ijtc-718	92	2	𝑇𝐴	𝑇𝐴	PROPN
ijtc-718	92	3	𝑡	𝑡	NOUN
ijtc-718	92	4	−	−	NOUN
ijtc-718	92	5	1	1	NUM
ijtc-718	92	6	=	=	SYM
ijtc-718	92	7	𝛽0	𝛽0	NOUN
ijtc-718	92	8	(	(	PUNCT
ijtc-718	92	9	1	1	NUM
ijtc-718	92	10	𝑇𝐴	𝑇𝐴	PROPN
ijtc-718	92	11	𝑡	𝑡	NOUN
ijtc-718	92	12	−	−	NOUN
ijtc-718	92	13	1	1	NUM
ijtc-718	92	14	)	)	PUNCT
ijtc-718	92	15	+	+	NUM
ijtc-718	92	16	𝛽1	𝛽1	NOUN
ijtc-718	92	17	(	(	PUNCT
ijtc-718	92	18	δ𝑅𝐸𝑉	δ𝑅𝐸𝑉	PROPN
ijtc-718	92	19	−	−	PROPN
ijtc-718	92	20	δ𝑅𝐸𝐶	δ𝑅𝐸𝐶	PROPN
ijtc-718	92	21	𝑇𝐴	𝑇𝐴	PROPN
ijtc-718	92	22	𝑡	𝑡	NOUN
ijtc-718	92	23	−	−	NOUN
ijtc-718	92	24	1	1	NUM
ijtc-718	92	25	)	)	PUNCT
ijtc-718	92	26	+	+	CCONJ
ijtc-718	92	27	𝛽2	𝛽2	NOUN
ijtc-718	92	28	(	(	PUNCT
ijtc-718	92	29	ppe	ppe	PROPN
ijtc-718	92	30	𝑇𝐴	𝑇𝐴	PROPN
ijtc-718	92	31	𝑡	𝑡	PROPN
ijtc-718	92	32	−	−	NOUN
ijtc-718	92	33	1	1	NUM
ijtc-718	92	34	)	)	PUNCT
ijtc-718	92	35	+	+	NUM
ijtc-718	92	36	𝛽3	𝛽3	NOUN
ijtc-718	92	37	𝑅𝑂𝐴	𝑅𝑂𝐴	VERB
ijtc-718	92	38	+	+	SYM
ijtc-718	92	39	𝜀	𝜀	X
ijtc-718	92	40	information	information	NOUN
ijtc-718	92	41	accruals	accrual	NOUN
ijtc-718	92	42	:	:	PUNCT
ijtc-718	92	43	income	income	NOUN
ijtc-718	92	44	after	after	ADP
ijtc-718	92	45	taxcash	taxcash	NOUN
ijtc-718	92	46	from	from	ADP
ijtc-718	92	47	operations	operation	NOUN
ijtc-718	92	48	ta	ta	ADP
ijtc-718	92	49	t-1	t-1	PROPN
ijtc-718	92	50	:	:	PUNCT
ijtc-718	92	51	total	total	ADJ
ijtc-718	92	52	assets	asset	NOUN
ijtc-718	92	53	of	of	ADP
ijtc-718	92	54	the	the	DET
ijtc-718	92	55	company	company	NOUN
ijtc-718	92	56	in	in	ADP
ijtc-718	92	57	the	the	DET
ijtc-718	92	58	previous	previous	ADJ
ijtc-718	92	59	year	year	NOUN
ijtc-718	92	60	δ𝑅𝐸𝑉	δ𝑅𝐸𝑉	PROPN
ijtc-718	92	61	:	:	PUNCT
ijtc-718	92	62	change	change	VERB
ijtc-718	92	63	in	in	ADP
ijtc-718	92	64	income	income	NOUN
ijtc-718	92	65	from	from	ADP
ijtc-718	92	66	the	the	DET
ijtc-718	92	67	previous	previous	ADJ
ijtc-718	92	68	period	period	NOUN
ijtc-718	92	69	δ𝑅𝐸𝐶	δ𝑅𝐸𝐶	PUNCT
ijtc-718	92	70	:	:	PUNCT
ijtc-718	92	71	change	change	NOUN
ijtc-718	92	72	in	in	ADP
ijtc-718	92	73	accounts	account	NOUN
ijtc-718	92	74	receivable	receivable	ADJ
ijtc-718	92	75	from	from	ADP
ijtc-718	92	76	the	the	DET
ijtc-718	92	77	previous	previous	ADJ
ijtc-718	92	78	period	period	NOUN
ijtc-718	92	79	ppe	ppe	NOUN
ijtc-718	92	80	:	:	PUNCT
ijtc-718	92	81	plant	plant	NOUN
ijtc-718	92	82	,	,	PUNCT
ijtc-718	92	83	property	property	NOUN
ijtc-718	92	84	,	,	PUNCT
ijtc-718	92	85	and	and	CCONJ
ijtc-718	92	86	equipment	equipment	NOUN
ijtc-718	92	87	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	92	88	earnings	earning	NOUN
ijtc-718	92	89	management	management	NOUN
ijtc-718	92	90	and	and	CCONJ
ijtc-718	92	91	tax	tax	NOUN
ijtc-718	92	92	aggressivity	aggressivity	NOUN
ijtc-718	92	93	before	before	ADP
ijtc-718	92	94	and	and	CCONJ
ijtc-718	92	95	during	during	ADP
ijtc-718	92	96	the	the	DET
ijtc-718	92	97	covid-19	covid-19	PROPN
ijtc-718	92	98	pandemic	pandemic	NOUN
ijtc-718	92	99	(	(	PUNCT
ijtc-718	92	100	an	an	DET
ijtc-718	92	101	evidence	evidence	NOUN
ijtc-718	92	102	from	from	ADP
ijtc-718	92	103	indonesia	indonesia	PROPN
ijtc-718	92	104	)	)	PUNCT
ijtc-718	92	105	oktyawati	oktyawati	ADJ
ijtc-718	92	106	,	,	PUNCT
ijtc-718	92	107	siregar	siregar	NOUN
ijtc-718	92	108	,	,	PUNCT
ijtc-718	92	109	and	and	CCONJ
ijtc-718	92	110	rumiyati	rumiyati	NOUN
ijtc-718	92	111	240	240	NUM
ijtc-718	92	112	|	|	CCONJ
ijtc-718	92	113	ilomata	ilomata	PROPN
ijtc-718	92	114	international	international	ADJ
ijtc-718	92	115	journal	journal	NOUN
ijtc-718	92	116	of	of	ADP
ijtc-718	92	117	tax	tax	PROPN
ijtc-718	92	118	&	&	CCONJ
ijtc-718	92	119	accounting	accounting	PROPN
ijtc-718	92	120	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	92	121	roa	roa	NOUN
ijtc-718	92	122	:	:	PUNCT
ijtc-718	92	123	return	return	VERB
ijtc-718	92	124	on	on	ADP
ijtc-718	92	125	assets	asset	NOUN
ijtc-718	92	126	is	be	AUX
ijtc-718	92	127	obtained	obtain	VERB
ijtc-718	92	128	from	from	ADP
ijtc-718	92	129	net	net	ADJ
ijtc-718	92	130	income	income	NOUN
ijtc-718	92	131	divided	divide	VERB
ijtc-718	92	132	by	by	ADP
ijtc-718	92	133	total	total	ADJ
ijtc-718	92	134	assets	asset	NOUN
ijtc-718	92	135	meanwhile	meanwhile	ADV
ijtc-718	92	136	,	,	PUNCT
ijtc-718	92	137	actual	actual	ADJ
ijtc-718	92	138	earnings	earning	NOUN
ijtc-718	92	139	management	management	NOUN
ijtc-718	92	140	in	in	ADP
ijtc-718	92	141	this	this	DET
ijtc-718	92	142	study	study	NOUN
ijtc-718	92	143	follows	follow	VERB
ijtc-718	92	144	zang	zang	PROPN
ijtc-718	92	145	(	(	PUNCT
ijtc-718	92	146	2011	2011	NUM
ijtc-718	92	147	)	)	PUNCT
ijtc-718	92	148	by	by	ADP
ijtc-718	92	149	adding	add	VERB
ijtc-718	92	150	up	up	ADP
ijtc-718	92	151	abnormal	abnormal	ADJ
ijtc-718	92	152	overproduction	overproduction	NOUN
ijtc-718	92	153	and	and	CCONJ
ijtc-718	92	154	discretionary	discretionary	ADJ
ijtc-718	92	155	expenses	expense	NOUN
ijtc-718	92	156	.	.	PUNCT
ijtc-718	93	1	this	this	DET
ijtc-718	93	2	study	study	NOUN
ijtc-718	93	3	uses	use	VERB
ijtc-718	93	4	estimates	estimate	NOUN
ijtc-718	93	5	for	for	ADP
ijtc-718	93	6	normal	normal	ADJ
ijtc-718	93	7	production	production	NOUN
ijtc-718	93	8	costs	cost	NOUN
ijtc-718	93	9	according	accord	VERB
ijtc-718	93	10	to	to	ADP
ijtc-718	93	11	research	research	NOUN
ijtc-718	93	12	by	by	ADP
ijtc-718	93	13	roychuwdury	roychuwdury	NOUN
ijtc-718	93	14	(	(	PUNCT
ijtc-718	93	15	2016	2016	NUM
ijtc-718	93	16	)	)	PUNCT
ijtc-718	93	17	.	.	PUNCT
ijtc-718	94	1	the	the	DET
ijtc-718	94	2	formula	formula	NOUN
ijtc-718	94	3	used	use	VERB
ijtc-718	94	4	to	to	PART
ijtc-718	94	5	obtain	obtain	VERB
ijtc-718	94	6	the	the	DET
ijtc-718	94	7	abnormal	abnormal	ADJ
ijtc-718	94	8	overproduction	overproduction	NOUN
ijtc-718	94	9	value	value	NOUN
ijtc-718	94	10	is	be	AUX
ijtc-718	94	11	as	as	SCONJ
ijtc-718	94	12	follows	follow	VERB
ijtc-718	94	13	.	.	PUNCT
ijtc-718	95	1	𝑃𝑟𝑜𝑑	𝑃𝑟𝑜𝑑	PROPN
ijtc-718	95	2	𝐴𝑡	𝐴𝑡	PROPN
ijtc-718	95	3	−	−	NOUN
ijtc-718	95	4	1	1	NUM
ijtc-718	95	5	=	=	SYM
ijtc-718	95	6	𝛼0	𝛼0	PROPN
ijtc-718	95	7	+	+	CCONJ
ijtc-718	95	8	(	(	PUNCT
ijtc-718	95	9	1	1	NUM
ijtc-718	95	10	𝐴𝑡	𝐴𝑡	PROPN
ijtc-718	95	11	−	−	NOUN
ijtc-718	95	12	1	1	NUM
ijtc-718	95	13	)	)	PUNCT
ijtc-718	96	1	+	+	NUM
ijtc-718	96	2	𝛽1	𝛽1	NOUN
ijtc-718	96	3	(	(	PUNCT
ijtc-718	96	4	𝑆𝑡	𝑆𝑡	PROPN
ijtc-718	96	5	𝐴𝑡	𝐴𝑡	PROPN
ijtc-718	96	6	−	−	NOUN
ijtc-718	96	7	1	1	NUM
ijtc-718	96	8	)	)	PUNCT
ijtc-718	96	9	+	+	NUM
ijtc-718	96	10	𝛽2	𝛽2	NOUN
ijtc-718	96	11	(	(	PUNCT
ijtc-718	96	12	δ𝑆𝑡	δ𝑆𝑡	NOUN
ijtc-718	96	13	𝐴𝑡	𝐴𝑡	PROPN
ijtc-718	96	14	−	−	NOUN
ijtc-718	96	15	1	1	NUM
ijtc-718	96	16	)	)	PUNCT
ijtc-718	96	17	+	+	NUM
ijtc-718	96	18	𝛽2	𝛽2	NOUN
ijtc-718	96	19	(	(	PUNCT
ijtc-718	96	20	δ𝑆𝑡	δ𝑆𝑡	NOUN
ijtc-718	96	21	−	−	PROPN
ijtc-718	96	22	1	1	NUM
ijtc-718	96	23	𝐴𝑡	𝐴𝑡	PROPN
ijtc-718	96	24	−	−	NOUN
ijtc-718	96	25	1	1	NUM
ijtc-718	96	26	)	)	PUNCT
ijtc-718	96	27	+	+	NUM
ijtc-718	96	28	𝜀	𝜀	X
ijtc-718	96	29	information	information	NOUN
ijtc-718	96	30	:	:	PUNCT
ijtc-718	96	31	prod	prod	NOUN
ijtc-718	96	32	/	/	SYM
ijtc-718	96	33	at-1	at-1	PUNCT
ijtc-718	96	34	:	:	PUNCT
ijtc-718	96	35	production	production	NOUN
ijtc-718	96	36	costs	cost	NOUN
ijtc-718	96	37	in	in	ADP
ijtc-718	96	38	year	year	NOUN
ijtc-718	96	39	t	t	PROPN
ijtc-718	96	40	scaled	scale	VERB
ijtc-718	96	41	by	by	ADP
ijtc-718	96	42	total	total	ADJ
ijtc-718	96	43	assets	asset	NOUN
ijtc-718	96	44	in	in	ADP
ijtc-718	96	45	year	year	NOUN
ijtc-718	96	46	t-1	t-1	PROPN
ijtc-718	96	47	where	where	SCONJ
ijtc-718	96	48	prodt	prodt	NOUN
ijtc-718	96	49	=	=	SYM
ijtc-718	96	50	cogst+δinvt	cogst+δinvt	PROPN
ijtc-718	96	51	1	1	NUM
ijtc-718	96	52	/	/	SYM
ijtc-718	96	53	at-1	at-1	NUM
ijtc-718	96	54	:	:	PUNCT
ijtc-718	96	55	intercept	intercept	NOUN
ijtc-718	96	56	that	that	PRON
ijtc-718	96	57	is	be	AUX
ijtc-718	96	58	scaled	scale	VERB
ijtc-718	96	59	by	by	ADP
ijtc-718	96	60	total	total	ADJ
ijtc-718	96	61	assets	asset	NOUN
ijtc-718	96	62	in	in	ADP
ijtc-718	96	63	year	year	NOUN
ijtc-718	96	64	t-1	t-1	PROPN
ijtc-718	96	65	with	with	ADP
ijtc-718	96	66	the	the	DET
ijtc-718	96	67	aim	aim	NOUN
ijtc-718	96	68	that	that	SCONJ
ijtc-718	96	69	operating	operate	VERB
ijtc-718	96	70	cash	cash	NOUN
ijtc-718	96	71	flows	flow	NOUN
ijtc-718	96	72	do	do	AUX
ijtc-718	96	73	not	not	PART
ijtc-718	96	74	have	have	AUX
ijtc-718	96	75	a	a	DET
ijtc-718	96	76	value	value	NOUN
ijtc-718	96	77	of	of	ADP
ijtc-718	96	78	0	0	NUM
ijtc-718	96	79	when	when	SCONJ
ijtc-718	96	80	sales	sale	NOUN
ijtc-718	96	81	and	and	CCONJ
ijtc-718	96	82	running	running	NOUN
ijtc-718	96	83	lag	lag	NOUN
ijtc-718	96	84	are	be	AUX
ijtc-718	96	85	0	0	NUM
ijtc-718	96	86	st	st	X
ijtc-718	96	87	/	/	PUNCT
ijtc-718	96	88	at-1	at-1	NUM
ijtc-718	96	89	:	:	PUNCT
ijtc-718	96	90	sales	sale	NOUN
ijtc-718	96	91	in	in	ADP
ijtc-718	96	92	year	year	NOUN
ijtc-718	96	93	t	t	PROPN
ijtc-718	96	94	scaled	scale	VERB
ijtc-718	96	95	by	by	ADP
ijtc-718	96	96	total	total	ADJ
ijtc-718	96	97	assets	asset	NOUN
ijtc-718	96	98	in	in	ADP
ijtc-718	96	99	year	year	NOUN
ijtc-718	96	100	t-1	t-1	PROPN
ijtc-718	96	101	δst	δst	NOUN
ijtc-718	96	102	/	/	SYM
ijtc-718	96	103	at-1	at-1	PUNCT
ijtc-718	96	104	:	:	PUNCT
ijtc-718	96	105	sales	sale	NOUN
ijtc-718	96	106	in	in	ADP
ijtc-718	96	107	year	year	NOUN
ijtc-718	96	108	t	t	PROPN
ijtc-718	96	109	minus	minus	CCONJ
ijtc-718	96	110	sales	sale	NOUN
ijtc-718	96	111	in	in	ADP
ijtc-718	96	112	year	year	NOUN
ijtc-718	96	113	t-1	t-1	PROPN
ijtc-718	96	114	scaled	scale	VERB
ijtc-718	96	115	by	by	ADP
ijtc-718	96	116	total	total	ADJ
ijtc-718	96	117	assets	asset	NOUN
ijtc-718	96	118	in	in	ADP
ijtc-718	96	119	year	year	NOUN
ijtc-718	96	120	t-1	t-1	PROPN
ijtc-718	96	121	δst-1	δst-1	X
ijtc-718	96	122	/	/	SYM
ijtc-718	96	123	at-1	at-1	NUM
ijtc-718	96	124	:	:	PUNCT
ijtc-718	96	125	change	change	NOUN
ijtc-718	96	126	in	in	ADP
ijtc-718	96	127	sales	sale	NOUN
ijtc-718	96	128	in	in	ADP
ijtc-718	96	129	year	year	NOUN
ijtc-718	96	130	t-1	t-1	PROPN
ijtc-718	96	131	scaled	scale	VERB
ijtc-718	96	132	by	by	ADP
ijtc-718	96	133	total	total	ADJ
ijtc-718	96	134	assets	asset	NOUN
ijtc-718	96	135	in	in	ADP
ijtc-718	96	136	year	year	NOUN
ijtc-718	96	137	t-1	t-1	PROPN
ijtc-718	96	138	𝛼0	𝛼0	PROPN
ijtc-718	96	139	:	:	PUNCT
ijtc-718	96	140	constant	constant	ADJ
ijtc-718	96	141	𝜀	𝜀	X
ijtc-718	96	142	:	:	PUNCT
ijtc-718	96	143	error	error	NOUN
ijtc-718	96	144	in	in	ADP
ijtc-718	96	145	year	year	NOUN
ijtc-718	96	146	t	t	PROPN
ijtc-718	96	147	if	if	SCONJ
ijtc-718	96	148	the	the	DET
ijtc-718	96	149	residual	residual	ADJ
ijtc-718	96	150	result	result	NOUN
ijtc-718	96	151	is	be	AUX
ijtc-718	96	152	positive	positive	ADJ
ijtc-718	96	153	,	,	PUNCT
ijtc-718	96	154	the	the	DET
ijtc-718	96	155	company	company	NOUN
ijtc-718	96	156	takes	take	VERB
ijtc-718	96	157	real	real	ADJ
ijtc-718	96	158	earnings	earning	NOUN
ijtc-718	96	159	management	management	NOUN
ijtc-718	96	160	actions	action	NOUN
ijtc-718	96	161	by	by	ADP
ijtc-718	96	162	manipulating	manipulate	VERB
ijtc-718	96	163	production	production	NOUN
ijtc-718	96	164	costs	cost	NOUN
ijtc-718	96	165	.	.	PUNCT
ijtc-718	97	1	based	base	VERB
ijtc-718	97	2	on	on	ADP
ijtc-718	97	3	roychuwdury	roychuwdury	PROPN
ijtc-718	97	4	(	(	PUNCT
ijtc-718	97	5	2006	2006	NUM
ijtc-718	97	6	)	)	PUNCT
ijtc-718	97	7	,	,	PUNCT
ijtc-718	97	8	earnings	earning	NOUN
ijtc-718	97	9	manipulation	manipulation	NOUN
ijtc-718	97	10	by	by	ADP
ijtc-718	97	11	reducing	reduce	VERB
ijtc-718	97	12	discretionary	discretionary	ADJ
ijtc-718	97	13	expenses	expense	NOUN
ijtc-718	97	14	is	be	AUX
ijtc-718	97	15	calculated	calculate	VERB
ijtc-718	97	16	using	use	VERB
ijtc-718	97	17	the	the	DET
ijtc-718	97	18	following	follow	VERB
ijtc-718	97	19	formula	formula	NOUN
ijtc-718	97	20	.	.	PUNCT
ijtc-718	98	1	𝐷𝐼𝑆𝐸𝑋𝑃𝑖	𝐷𝐼𝑆𝐸𝑋𝑃𝑖	NOUN
ijtc-718	98	2	𝐴𝑡	𝐴𝑡	NOUN
ijtc-718	98	3	−	−	NOUN
ijtc-718	98	4	1	1	NUM
ijtc-718	98	5	=	=	SYM
ijtc-718	98	6	𝛼0	𝛼0	PROPN
ijtc-718	98	7	+	+	NUM
ijtc-718	98	8	𝛼1	𝛼1	NOUN
ijtc-718	98	9	(	(	PUNCT
ijtc-718	98	10	1	1	NUM
ijtc-718	98	11	𝐴𝑡	𝐴𝑡	PROPN
ijtc-718	98	12	−	−	NOUN
ijtc-718	98	13	1	1	NUM
ijtc-718	98	14	)	)	PUNCT
ijtc-718	99	1	+	+	ADP
ijtc-718	99	2	𝛽	𝛽	NOUN
ijtc-718	99	3	(	(	PUNCT
ijtc-718	99	4	𝑆𝑡	𝑆𝑡	PROPN
ijtc-718	99	5	𝐴𝑡	𝐴𝑡	PROPN
ijtc-718	99	6	−	−	NOUN
ijtc-718	99	7	1	1	NUM
ijtc-718	99	8	)	)	PUNCT
ijtc-718	99	9	𝑖	𝑖	PROPN
ijtc-718	99	10	+	+	NUM
ijtc-718	99	11	𝜀	𝜀	PRON
ijtc-718	99	12	information	information	NOUN
ijtc-718	99	13	:	:	PUNCT
ijtc-718	99	14	disexp/	disexp/	NUM
ijtc-718	99	15	at-1	at-1	NUM
ijtc-718	99	16	:	:	PUNCT
ijtc-718	99	17	discretionary	discretionary	ADJ
ijtc-718	99	18	expenses	expense	NOUN
ijtc-718	99	19	are	be	AUX
ijtc-718	99	20	defined	define	VERB
ijtc-718	99	21	as	as	ADP
ijtc-718	99	22	the	the	DET
ijtc-718	99	23	sum	sum	NOUN
ijtc-718	99	24	of	of	ADP
ijtc-718	99	25	advertising	advertising	NOUN
ijtc-718	99	26	expenses	expense	NOUN
ijtc-718	99	27	,	,	PUNCT
ijtc-718	99	28	research	research	NOUN
ijtc-718	99	29	and	and	CCONJ
ijtc-718	99	30	development	development	NOUN
ijtc-718	99	31	expenses	expense	NOUN
ijtc-718	99	32	,	,	PUNCT
ijtc-718	99	33	selling	sell	VERB
ijtc-718	99	34	expenses	expense	NOUN
ijtc-718	99	35	,	,	PUNCT
ijtc-718	99	36	and	and	CCONJ
ijtc-718	99	37	administrative	administrative	ADJ
ijtc-718	99	38	and	and	CCONJ
ijtc-718	99	39	general	general	ADJ
ijtc-718	99	40	expenses	expense	NOUN
ijtc-718	99	41	t	t	PROPN
ijtc-718	99	42	scaled	scale	VERB
ijtc-718	99	43	by	by	ADP
ijtc-718	99	44	total	total	ADJ
ijtc-718	99	45	assets	asset	NOUN
ijtc-718	99	46	in	in	ADP
ijtc-718	99	47	year	year	NOUN
ijtc-718	99	48	t-1	t-1	PROPN
ijtc-718	99	49	1	1	NUM
ijtc-718	99	50	/	/	SYM
ijtc-718	99	51	at-1	at-1	NUM
ijtc-718	99	52	:	:	PUNCT
ijtc-718	99	53	intercept	intercept	NOUN
ijtc-718	99	54	scaled	scale	VERB
ijtc-718	99	55	with	with	ADP
ijtc-718	99	56	total	total	ADJ
ijtc-718	99	57	assets	asset	NOUN
ijtc-718	99	58	in	in	ADP
ijtc-718	99	59	year	year	NOUN
ijtc-718	99	60	t-1	t-1	PROPN
ijtc-718	99	61	with	with	ADP
ijtc-718	99	62	the	the	DET
ijtc-718	99	63	aim	aim	NOUN
ijtc-718	99	64	that	that	SCONJ
ijtc-718	99	65	operating	operate	VERB
ijtc-718	99	66	cash	cash	NOUN
ijtc-718	99	67	flow	flow	NOUN
ijtc-718	99	68	does	do	AUX
ijtc-718	99	69	not	not	PART
ijtc-718	99	70	have	have	AUX
ijtc-718	99	71	a	a	DET
ijtc-718	99	72	value	value	NOUN
ijtc-718	99	73	of	of	ADP
ijtc-718	99	74	0	0	NUM
ijtc-718	99	75	when	when	SCONJ
ijtc-718	99	76	sales	sale	NOUN
ijtc-718	99	77	and	and	CCONJ
ijtc-718	99	78	sales	sale	NOUN
ijtc-718	99	79	lag	lag	NOUN
ijtc-718	99	80	are	be	AUX
ijtc-718	99	81	0	0	NUM
ijtc-718	99	82	st	st	PROPN
ijtc-718	99	83	/	/	PUNCT
ijtc-718	99	84	at-1	at-1	NUM
ijtc-718	99	85	:	:	PUNCT
ijtc-718	99	86	sales	sale	NOUN
ijtc-718	99	87	in	in	ADP
ijtc-718	99	88	year	year	NOUN
ijtc-718	99	89	t	t	PROPN
ijtc-718	99	90	scaled	scale	VERB
ijtc-718	99	91	by	by	ADP
ijtc-718	99	92	total	total	ADJ
ijtc-718	99	93	assets	asset	NOUN
ijtc-718	99	94	in	in	ADP
ijtc-718	99	95	year	year	NOUN
ijtc-718	99	96	t-1	t-1	PROPN
ijtc-718	99	97	𝛼0	𝛼0	PROPN
ijtc-718	99	98	:	:	PUNCT
ijtc-718	99	99	constant	constant	ADJ
ijtc-718	99	100	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	99	101	earnings	earning	NOUN
ijtc-718	99	102	management	management	NOUN
ijtc-718	99	103	and	and	CCONJ
ijtc-718	99	104	tax	tax	NOUN
ijtc-718	99	105	aggressivity	aggressivity	NOUN
ijtc-718	99	106	before	before	ADP
ijtc-718	99	107	and	and	CCONJ
ijtc-718	99	108	during	during	ADP
ijtc-718	99	109	the	the	DET
ijtc-718	99	110	covid-19	covid-19	PROPN
ijtc-718	99	111	pandemic	pandemic	NOUN
ijtc-718	99	112	(	(	PUNCT
ijtc-718	99	113	an	an	DET
ijtc-718	99	114	evidence	evidence	NOUN
ijtc-718	99	115	from	from	ADP
ijtc-718	99	116	indonesia	indonesia	PROPN
ijtc-718	99	117	)	)	PUNCT
ijtc-718	99	118	oktyawati	oktyawati	ADJ
ijtc-718	99	119	,	,	PUNCT
ijtc-718	99	120	siregar	siregar	NOUN
ijtc-718	99	121	,	,	PUNCT
ijtc-718	99	122	and	and	CCONJ
ijtc-718	99	123	rumiyati	rumiyati	NOUN
ijtc-718	99	124	241	241	NUM
ijtc-718	99	125	|	|	ADV
ijtc-718	99	126	ilomata	ilomata	VERB
ijtc-718	99	127	international	international	ADJ
ijtc-718	99	128	journal	journal	NOUN
ijtc-718	99	129	of	of	ADP
ijtc-718	99	130	tax	tax	PROPN
ijtc-718	99	131	&	&	CCONJ
ijtc-718	99	132	accounting	accounting	PROPN
ijtc-718	99	133	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	99	134	𝜀	𝜀	PROPN
ijtc-718	99	135	:	:	PUNCT
ijtc-718	99	136	residual	residual	ADJ
ijtc-718	99	137	in	in	ADP
ijtc-718	99	138	year	year	NOUN
ijtc-718	99	139	t	t	PROPN
ijtc-718	99	140	if	if	SCONJ
ijtc-718	99	141	the	the	DET
ijtc-718	99	142	residual	residual	ADJ
ijtc-718	99	143	value	value	NOUN
ijtc-718	99	144	is	be	AUX
ijtc-718	99	145	negative	negative	ADJ
ijtc-718	99	146	,	,	PUNCT
ijtc-718	99	147	it	it	PRON
ijtc-718	99	148	indicates	indicate	VERB
ijtc-718	99	149	that	that	SCONJ
ijtc-718	99	150	the	the	DET
ijtc-718	99	151	company	company	NOUN
ijtc-718	99	152	is	be	AUX
ijtc-718	99	153	taking	take	VERB
ijtc-718	99	154	real	real	ADJ
ijtc-718	99	155	earnings	earning	NOUN
ijtc-718	99	156	management	management	NOUN
ijtc-718	99	157	actions	action	NOUN
ijtc-718	99	158	through	through	ADP
ijtc-718	99	159	discretionary	discretionary	ADJ
ijtc-718	99	160	expense	expense	NOUN
ijtc-718	99	161	manipulation	manipulation	NOUN
ijtc-718	99	162	,	,	PUNCT
ijtc-718	99	163	then	then	ADV
ijtc-718	99	164	the	the	DET
ijtc-718	99	165	value	value	NOUN
ijtc-718	99	166	is	be	AUX
ijtc-718	99	167	multiplied	multiply	VERB
ijtc-718	99	168	by	by	ADP
ijtc-718	99	169	-1	-1	PUNCT
ijtc-718	99	170	.	.	PUNCT
ijtc-718	100	1	this	this	DET
ijtc-718	100	2	study	study	NOUN
ijtc-718	100	3	uses	use	VERB
ijtc-718	100	4	control	control	NOUN
ijtc-718	100	5	variables	variable	NOUN
ijtc-718	100	6	:	:	PUNCT
ijtc-718	100	7	profitability	profitability	NOUN
ijtc-718	100	8	,	,	PUNCT
ijtc-718	100	9	firm	firm	ADJ
ijtc-718	100	10	size	size	NOUN
ijtc-718	100	11	,	,	PUNCT
ijtc-718	100	12	and	and	CCONJ
ijtc-718	100	13	leverage	leverage	NOUN
ijtc-718	100	14	.	.	PUNCT
ijtc-718	101	1	profitability	profitability	NOUN
ijtc-718	101	2	is	be	AUX
ijtc-718	101	3	measured	measure	VERB
ijtc-718	101	4	using	use	VERB
ijtc-718	101	5	return	return	NOUN
ijtc-718	101	6	on	on	ADP
ijtc-718	101	7	equity	equity	NOUN
ijtc-718	101	8	(	(	PUNCT
ijtc-718	101	9	roe	roe	PROPN
ijtc-718	101	10	)	)	PUNCT
ijtc-718	101	11	,	,	PUNCT
ijtc-718	101	12	which	which	PRON
ijtc-718	101	13	compares	compare	VERB
ijtc-718	101	14	profit	profit	NOUN
ijtc-718	101	15	after	after	ADP
ijtc-718	101	16	tax	tax	NOUN
ijtc-718	101	17	with	with	ADP
ijtc-718	101	18	the	the	DET
ijtc-718	101	19	company	company	NOUN
ijtc-718	101	20	's	's	PART
ijtc-718	101	21	total	total	ADJ
ijtc-718	101	22	equity	equity	NOUN
ijtc-718	101	23	.	.	PUNCT
ijtc-718	102	1	𝑅𝑂𝐸	𝑅𝑂𝐸	PROPN
ijtc-718	102	2	=	=	PUNCT
ijtc-718	102	3	𝐿𝑎𝑏𝑎	𝐿𝑎𝑏𝑎	PROPN
ijtc-718	102	4	𝐵𝑒𝑟𝑠𝑖ℎ	𝐵𝑒𝑟𝑠𝑖ℎ	PROPN
ijtc-718	102	5	𝐸𝑘𝑢𝑖𝑡𝑎𝑠	𝐸𝑘𝑢𝑖𝑡𝑎𝑠	PROPN
ijtc-718	102	6	while	while	SCONJ
ijtc-718	102	7	the	the	DET
ijtc-718	102	8	company	company	NOUN
ijtc-718	102	9	's	's	PART
ijtc-718	102	10	size	size	NOUN
ijtc-718	102	11	uses	use	VERB
ijtc-718	102	12	the	the	DET
ijtc-718	102	13	natural	natural	ADJ
ijtc-718	102	14	asset	asset	NOUN
ijtc-718	102	15	logarithm	logarithm	NOUN
ijtc-718	102	16	,	,	PUNCT
ijtc-718	102	17	the	the	DET
ijtc-718	102	18	third	third	ADJ
ijtc-718	102	19	control	control	NOUN
ijtc-718	102	20	variable	variable	NOUN
ijtc-718	102	21	is	be	AUX
ijtc-718	102	22	leverage	leverage	NOUN
ijtc-718	102	23	,	,	PUNCT
ijtc-718	102	24	measured	measure	VERB
ijtc-718	102	25	by	by	ADP
ijtc-718	102	26	the	the	DET
ijtc-718	102	27	debt	debt	NOUN
ijtc-718	102	28	-	-	PUNCT
ijtc-718	102	29	to	to	ADP
ijtc-718	102	30	-	-	PUNCT
ijtc-718	102	31	equity	equity	NOUN
ijtc-718	102	32	ratio	ratio	NOUN
ijtc-718	102	33	(	(	PUNCT
ijtc-718	102	34	der	der	NOUN
ijtc-718	102	35	)	)	PUNCT
ijtc-718	102	36	with	with	ADP
ijtc-718	102	37	the	the	DET
ijtc-718	102	38	following	follow	VERB
ijtc-718	102	39	formula	formula	NOUN
ijtc-718	102	40	.	.	PUNCT
ijtc-718	103	1	𝐷𝐸𝑅	𝐷𝐸𝑅	PROPN
ijtc-718	103	2	=	=	SYM
ijtc-718	103	3	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-718	103	4	𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑎𝑠	𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑎𝑠	PROPN
ijtc-718	103	5	𝐸𝑘𝑢𝑖𝑡𝑎𝑠	𝐸𝑘𝑢𝑖𝑡𝑎𝑠	PROPN
ijtc-718	103	6	the	the	DET
ijtc-718	103	7	statistical	statistical	ADJ
ijtc-718	103	8	analysis	analysis	NOUN
ijtc-718	103	9	method	method	NOUN
ijtc-718	103	10	used	use	VERB
ijtc-718	103	11	in	in	ADP
ijtc-718	103	12	this	this	DET
ijtc-718	103	13	study	study	NOUN
ijtc-718	103	14	consists	consist	VERB
ijtc-718	103	15	of	of	ADP
ijtc-718	103	16	classic	classic	ADJ
ijtc-718	103	17	assumption	assumption	NOUN
ijtc-718	103	18	tests	test	NOUN
ijtc-718	103	19	and	and	CCONJ
ijtc-718	103	20	hypothesis	hypothesis	NOUN
ijtc-718	103	21	testing	testing	NOUN
ijtc-718	103	22	.	.	PUNCT
ijtc-718	104	1	hypothesis	hypothesis	NOUN
ijtc-718	104	2	testing	test	VERB
ijtc-718	104	3	on	on	ADP
ijtc-718	104	4	hypotheses	hypothesis	NOUN
ijtc-718	104	5	1	1	NUM
ijtc-718	104	6	,	,	PUNCT
ijtc-718	104	7	2	2	NUM
ijtc-718	104	8	,	,	PUNCT
ijtc-718	104	9	and	and	CCONJ
ijtc-718	104	10	3	3	NUM
ijtc-718	104	11	in	in	ADP
ijtc-718	104	12	this	this	DET
ijtc-718	104	13	study	study	NOUN
ijtc-718	104	14	was	be	AUX
ijtc-718	104	15	made	make	VERB
ijtc-718	104	16	using	use	VERB
ijtc-718	104	17	a	a	DET
ijtc-718	104	18	different	different	ADJ
ijtc-718	104	19	test	test	NOUN
ijtc-718	104	20	.	.	PUNCT
ijtc-718	105	1	meanwhile	meanwhile	ADV
ijtc-718	105	2	,	,	PUNCT
ijtc-718	105	3	testing	test	VERB
ijtc-718	105	4	for	for	ADP
ijtc-718	105	5	hypotheses	hypothesis	NOUN
ijtc-718	105	6	4	4	NUM
ijtc-718	105	7	and	and	CCONJ
ijtc-718	105	8	5	5	NUM
ijtc-718	105	9	was	be	AUX
ijtc-718	105	10	carried	carry	VERB
ijtc-718	105	11	out	out	ADP
ijtc-718	105	12	using	use	VERB
ijtc-718	105	13	multiple	multiple	ADJ
ijtc-718	105	14	linear	linear	ADJ
ijtc-718	105	15	analyses	analysis	NOUN
ijtc-718	105	16	.	.	PUNCT
ijtc-718	106	1	the	the	DET
ijtc-718	106	2	research	research	NOUN
ijtc-718	106	3	model	model	NOUN
ijtc-718	106	4	is	be	AUX
ijtc-718	106	5	as	as	SCONJ
ijtc-718	106	6	follows	follow	VERB
ijtc-718	106	7	.	.	PUNCT
ijtc-718	107	1	model	model	NOUN
ijtc-718	107	2	1	1	NUM
ijtc-718	107	3	etrit	etrit	NOUN
ijtc-718	107	4	=	=	NOUN
ijtc-718	107	5	𝛽0	𝛽0	ADJ
ijtc-718	107	6	+	+	CCONJ
ijtc-718	107	7	𝛽1𝐴𝐸𝑀𝑖𝑡	𝛽1𝐴𝐸𝑀𝑖𝑡	VERB
ijtc-718	107	8	+	+	CCONJ
ijtc-718	107	9	𝛽2𝑅𝐸𝑀𝑖𝑡	𝛽2𝑅𝐸𝑀𝑖𝑡	ADJ
ijtc-718	107	10	+	+	CCONJ
ijtc-718	107	11	𝛽3𝑅𝑂𝐸𝑖𝑡	𝛽3𝑅𝑂𝐸𝑖𝑡	NOUN
ijtc-718	107	12	+	+	CCONJ
ijtc-718	107	13	𝛽4𝐷𝐸𝑅𝑖𝑡	𝛽4𝐷𝐸𝑅𝑖𝑡	NUM
ijtc-718	107	14	+	+	CCONJ
ijtc-718	107	15	𝛽5𝑆𝐼𝑍𝐸𝑖𝑡	𝛽5𝑆𝐼𝑍𝐸𝑖𝑡	ADJ
ijtc-718	107	16	model	model	NOUN
ijtc-718	107	17	2	2	NUM
ijtc-718	107	18	cash	cash	NOUN
ijtc-718	107	19	etrit	etrit	NOUN
ijtc-718	107	20	=	=	NOUN
ijtc-718	107	21	𝛽0	𝛽0	ADJ
ijtc-718	107	22	+	+	CCONJ
ijtc-718	107	23	𝛽1𝐴𝐸𝑀𝑖𝑡	𝛽1𝐴𝐸𝑀𝑖𝑡	VERB
ijtc-718	107	24	+	+	CCONJ
ijtc-718	107	25	𝛽2𝑅𝐸𝑀𝑖𝑡	𝛽2𝑅𝐸𝑀𝑖𝑡	ADJ
ijtc-718	107	26	+	+	CCONJ
ijtc-718	107	27	𝛽3𝑅𝑂𝐸𝑖𝑡	𝛽3𝑅𝑂𝐸𝑖𝑡	NOUN
ijtc-718	107	28	+	+	CCONJ
ijtc-718	107	29	𝛽4𝐷𝐸𝑅𝑖𝑡	𝛽4𝐷𝐸𝑅𝑖𝑡	NUM
ijtc-718	107	30	+	+	CCONJ
ijtc-718	107	31	𝛽5𝑆𝐼𝑍𝐸𝑖𝑡	𝛽5𝑆𝐼𝑍𝐸𝑖𝑡	ADJ
ijtc-718	107	32	information	information	NOUN
ijtc-718	107	33	:	:	PUNCT
ijtc-718	107	34	etr	etr	NOUN
ijtc-718	107	35	:	:	PUNCT
ijtc-718	108	1	tax	tax	NOUN
ijtc-718	108	2	avoidance	avoidance	NOUN
ijtc-718	108	3	using	use	VERB
ijtc-718	108	4	effective	effective	ADJ
ijtc-718	108	5	tax	tax	NOUN
ijtc-718	108	6	rate	rate	NOUN
ijtc-718	108	7	company	company	NOUN
ijtc-718	108	8	i	i	PRON
ijtc-718	108	9	in	in	ADP
ijtc-718	108	10	year	year	NOUN
ijtc-718	108	11	t	t	NOUN
ijtc-718	108	12	cash	cash	NOUN
ijtc-718	108	13	etr	etr	PROPN
ijtc-718	108	14	:	:	PUNCT
ijtc-718	108	15	tax	tax	NOUN
ijtc-718	108	16	avoidance	avoidance	NOUN
ijtc-718	108	17	using	use	VERB
ijtc-718	108	18	cash	cash	NOUN
ijtc-718	108	19	effective	effective	ADJ
ijtc-718	108	20	tax	tax	NOUN
ijtc-718	108	21	rate	rate	NOUN
ijtc-718	108	22	company	company	NOUN
ijtc-718	108	23	i	i	PRON
ijtc-718	108	24	in	in	ADP
ijtc-718	108	25	year	year	NOUN
ijtc-718	108	26	t	t	PROPN
ijtc-718	108	27	aem	aem	PROPN
ijtc-718	108	28	:	:	PUNCT
ijtc-718	108	29	company	company	NOUN
ijtc-718	108	30	i	i	PRON
ijtc-718	108	31	accrual	accrual	ADJ
ijtc-718	108	32	earnings	earning	NOUN
ijtc-718	108	33	management	management	NOUN
ijtc-718	108	34	in	in	ADP
ijtc-718	108	35	year	year	NOUN
ijtc-718	108	36	t	t	PROPN
ijtc-718	108	37	aem	aem	PROPN
ijtc-718	108	38	:	:	PUNCT
ijtc-718	108	39	actual	actual	ADJ
ijtc-718	108	40	earnings	earning	NOUN
ijtc-718	108	41	management	management	NOUN
ijtc-718	108	42	of	of	ADP
ijtc-718	108	43	company	company	NOUN
ijtc-718	108	44	i	i	PRON
ijtc-718	108	45	in	in	ADP
ijtc-718	108	46	year	year	NOUN
ijtc-718	108	47	t	t	PROPN
ijtc-718	108	48	roe	roe	PROPN
ijtc-718	108	49	:	:	PUNCT
ijtc-718	108	50	profitability	profitability	NOUN
ijtc-718	108	51	of	of	ADP
ijtc-718	108	52	company	company	NOUN
ijtc-718	108	53	i	i	PRON
ijtc-718	108	54	in	in	ADP
ijtc-718	108	55	year	year	NOUN
ijtc-718	108	56	t	t	PROPN
ijtc-718	108	57	der	der	NOUN
ijtc-718	108	58	:	:	PUNCT
ijtc-718	108	59	leverage	leverage	NOUN
ijtc-718	108	60	of	of	ADP
ijtc-718	108	61	company	company	NOUN
ijtc-718	108	62	i	i	PRON
ijtc-718	108	63	in	in	ADP
ijtc-718	108	64	year	year	NOUN
ijtc-718	108	65	t	t	PROPN
ijtc-718	108	66	size	size	NOUN
ijtc-718	108	67	:	:	PUNCT
ijtc-718	108	68	the	the	DET
ijtc-718	108	69	size	size	NOUN
ijtc-718	108	70	of	of	ADP
ijtc-718	108	71	the	the	DET
ijtc-718	108	72	company	company	NOUN
ijtc-718	108	73	i	i	PRON
ijtc-718	108	74	in	in	ADP
ijtc-718	108	75	year	year	NOUN
ijtc-718	108	76	t	t	PROPN
ijtc-718	108	77	result	result	NOUN
ijtc-718	108	78	and	and	CCONJ
ijtc-718	108	79	discussion	discussion	NOUN
ijtc-718	108	80	table	table	NOUN
ijtc-718	108	81	1	1	NUM
ijtc-718	108	82	shows	show	VERB
ijtc-718	108	83	descriptive	descriptive	ADJ
ijtc-718	108	84	statistics	statistic	NOUN
ijtc-718	108	85	for	for	ADP
ijtc-718	108	86	each	each	DET
ijtc-718	108	87	variable	variable	NOUN
ijtc-718	108	88	in	in	ADP
ijtc-718	108	89	the	the	DET
ijtc-718	108	90	pre	pre	ADJ
ijtc-718	108	91	-	-	ADJ
ijtc-718	108	92	pandemic	pandemic	ADJ
ijtc-718	108	93	period	period	NOUN
ijtc-718	108	94	.	.	PUNCT
ijtc-718	109	1	table	table	NOUN
ijtc-718	109	2	1	1	NUM
ijtc-718	109	3	.	.	PUNCT
ijtc-718	110	1	variable	variable	ADJ
ijtc-718	110	2	descriptive	descriptive	ADJ
ijtc-718	110	3	statistics	statistic	NOUN
ijtc-718	110	4	before	before	ADP
ijtc-718	110	5	the	the	DET
ijtc-718	110	6	pandemic	pandemic	ADJ
ijtc-718	110	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	110	8	earnings	earning	NOUN
ijtc-718	110	9	management	management	NOUN
ijtc-718	110	10	and	and	CCONJ
ijtc-718	110	11	tax	tax	NOUN
ijtc-718	110	12	aggressivity	aggressivity	NOUN
ijtc-718	110	13	before	before	ADP
ijtc-718	110	14	and	and	CCONJ
ijtc-718	110	15	during	during	ADP
ijtc-718	110	16	the	the	DET
ijtc-718	110	17	covid-19	covid-19	PROPN
ijtc-718	110	18	pandemic	pandemic	NOUN
ijtc-718	110	19	(	(	PUNCT
ijtc-718	110	20	an	an	DET
ijtc-718	110	21	evidence	evidence	NOUN
ijtc-718	110	22	from	from	ADP
ijtc-718	110	23	indonesia	indonesia	PROPN
ijtc-718	110	24	)	)	PUNCT
ijtc-718	110	25	oktyawati	oktyawati	ADJ
ijtc-718	110	26	,	,	PUNCT
ijtc-718	110	27	siregar	siregar	NOUN
ijtc-718	110	28	,	,	PUNCT
ijtc-718	110	29	and	and	CCONJ
ijtc-718	110	30	rumiyati	rumiyati	NOUN
ijtc-718	110	31	242	242	NUM
ijtc-718	110	32	|	|	ADV
ijtc-718	110	33	ilomata	ilomata	PROPN
ijtc-718	110	34	international	international	ADJ
ijtc-718	110	35	journal	journal	NOUN
ijtc-718	110	36	of	of	ADP
ijtc-718	110	37	tax	tax	PROPN
ijtc-718	110	38	&	&	CCONJ
ijtc-718	110	39	accounting	accounting	PROPN
ijtc-718	110	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	110	41	n	n	NUM
ijtc-718	110	42	means	mean	VERB
ijtc-718	110	43	median	median	ADJ
ijtc-718	110	44	mode	mode	NOUN
ijtc-718	110	45	std	std	PROPN
ijtc-718	110	46	.	.	PUNCT
ijtc-718	111	1	deviation	deviation	NOUN
ijtc-718	111	2	minimum	minimum	ADJ
ijtc-718	111	3	maximum	maximum	ADJ
ijtc-718	111	4	valid	valid	ADJ
ijtc-718	111	5	etr	etr	PROPN
ijtc-718	111	6	2019	2019	NUM
ijtc-718	111	7	200	200	NUM
ijtc-718	111	8	,	,	PUNCT
ijtc-718	111	9	2565330	2565330	NUM
ijtc-718	111	10	,	,	PUNCT
ijtc-718	111	11	0200800	0200800	NUM
ijtc-718	111	12	,	,	PUNCT
ijtc-718	111	13	00000a	00000a	NOUN
ijtc-718	111	14	,	,	PUNCT
ijtc-718	111	15	71950793	71950793	NUM
ijtc-718	111	16	-3.37055	-3.37055	NOUN
ijtc-718	112	1	6.93455	6.93455	NUM
ijtc-718	112	2	ctr	ctr	PROPN
ijtc-718	112	3	2019	2019	NUM
ijtc-718	112	4	200	200	NUM
ijtc-718	112	5	,	,	PUNCT
ijtc-718	112	6	1817500	1817500	NUM
ijtc-718	112	7	,	,	PUNCT
ijtc-718	112	8	1994550	1994550	NUM
ijtc-718	112	9	,	,	PUNCT
ijtc-718	112	10	00000	00000	NUM
ijtc-718	112	11	1.06269304	1.06269304	NUM
ijtc-718	112	12	-5.52588	-5.52588	NOUN
ijtc-718	113	1	7.62781	7.62781	NUM
ijtc-718	113	2	aem	aem	NOUN
ijtc-718	113	3	2019	2019	NUM
ijtc-718	113	4	200	200	NUM
ijtc-718	113	5	,	,	PUNCT
ijtc-718	113	6	0000003	0000003	NUM
ijtc-718	113	7	-,0005900	-,0005900	NUM
ijtc-718	113	8	,	,	PUNCT
ijtc-718	113	9	02962a	02962a	PROPN
ijtc-718	113	10	,	,	PUNCT
ijtc-718	113	11	11006349	11006349	NUM
ijtc-718	113	12	-,47995	-,47995	NOUN
ijtc-718	113	13	,	,	PUNCT
ijtc-718	113	14	65368	65368	NUM
ijtc-718	113	15	rem	rem	VERB
ijtc-718	113	16	2019	2019	NUM
ijtc-718	113	17	200	200	NUM
ijtc-718	113	18	,	,	PUNCT
ijtc-718	113	19	0000009	0000009	NUM
ijtc-718	113	20	,	,	PUNCT
ijtc-718	113	21	0680200	0680200	NUM
ijtc-718	113	22	-,00353	-,00353	PROPN
ijtc-718	113	23	,	,	PUNCT
ijtc-718	113	24	28558980	28558980	NUM
ijtc-718	113	25	-1.38484	-1.38484	NOUN
ijtc-718	113	26	,	,	PUNCT
ijtc-718	113	27	66504	66504	NUM
ijtc-718	113	28	prods	prod	VERB
ijtc-718	113	29	2019	2019	NUM
ijtc-718	113	30	200	200	NUM
ijtc-718	113	31	,	,	PUNCT
ijtc-718	113	32	0000003	0000003	NUM
ijtc-718	113	33	,	,	PUNCT
ijtc-718	113	34	1412500	1412500	NUM
ijtc-718	113	35	,	,	PUNCT
ijtc-718	113	36	00240a	00240a	NUM
ijtc-718	113	37	,	,	PUNCT
ijtc-718	113	38	60268114	60268114	NUM
ijtc-718	113	39	-3.10594	-3.10594	VERB
ijtc-718	113	40	1.05823	1.05823	NUM
ijtc-718	113	41	disexp	disexp	NOUN
ijtc-718	113	42	2019	2019	NUM
ijtc-718	113	43	200	200	NUM
ijtc-718	113	44	-,0000001	-,0000001	NUM
ijtc-718	113	45	-,0261650	-,0261650	NOUN
ijtc-718	113	46	,	,	PUNCT
ijtc-718	113	47	00946a	00946a	NUM
ijtc-718	113	48	,	,	PUNCT
ijtc-718	113	49	21742316	21742316	NUM
ijtc-718	113	50	-,52730	-,52730	NUM
ijtc-718	113	51	1.33310	1.33310	NUM
ijtc-718	113	52	roe	roe	NOUN
ijtc-718	113	53	2019	2019	NUM
ijtc-718	113	54	200	200	NUM
ijtc-718	113	55	,	,	PUNCT
ijtc-718	113	56	0484097	0484097	NUM
ijtc-718	113	57	,	,	PUNCT
ijtc-718	113	58	0643150	0643150	NUM
ijtc-718	113	59	,	,	PUNCT
ijtc-718	113	60	09864a	09864a	NOUN
ijtc-718	113	61	,	,	PUNCT
ijtc-718	113	62	38122668	38122668	NUM
ijtc-718	113	63	-2.89562	-2.89562	VERB
ijtc-718	113	64	2.02779	2.02779	NUM
ijtc-718	113	65	der	der	NOUN
ijtc-718	113	66	2019	2019	NUM
ijtc-718	113	67	200	200	NUM
ijtc-718	113	68	1.1129604	1.1129604	NUM
ijtc-718	113	69	,	,	PUNCT
ijtc-718	113	70	8787800	8787800	NUM
ijtc-718	113	71	,	,	PUNCT
ijtc-718	113	72	08117a	08117a	X
ijtc-718	113	73	1.18027923	1.18027923	NUM
ijtc-718	113	74	-2.54227	-2.54227	NOUN
ijtc-718	113	75	8.23216	8.23216	NUM
ijtc-718	113	76	2019	2019	NUM
ijtc-718	113	77	sizes	size	NOUN
ijtc-718	113	78	200	200	NUM
ijtc-718	113	79	28.1345614	28.1345614	NUM
ijtc-718	113	80	28,1949250	28,1949250	NUM
ijtc-718	113	81	26.50683a	26.50683a	NUM
ijtc-718	113	82	2.21565671	2.21565671	NUM
ijtc-718	113	83	16.06332	16.06332	NUM
ijtc-718	113	84	32.40329	32.40329	NUM
ijtc-718	113	85	source	source	NOUN
ijtc-718	113	86	:	:	PUNCT
ijtc-718	113	87	processed	process	VERB
ijtc-718	113	88	data	data	NOUN
ijtc-718	113	89	table	table	NOUN
ijtc-718	113	90	2	2	NUM
ijtc-718	113	91	shows	show	VERB
ijtc-718	113	92	descriptive	descriptive	ADJ
ijtc-718	113	93	statistics	statistic	NOUN
ijtc-718	113	94	for	for	ADP
ijtc-718	113	95	each	each	DET
ijtc-718	113	96	variable	variable	NOUN
ijtc-718	113	97	in	in	ADP
ijtc-718	113	98	the	the	DET
ijtc-718	113	99	period	period	NOUN
ijtc-718	113	100	during	during	ADP
ijtc-718	113	101	the	the	DET
ijtc-718	113	102	pandemic	pandemic	ADJ
ijtc-718	113	103	table	table	NOUN
ijtc-718	113	104	2	2	NUM
ijtc-718	113	105	.	.	PUNCT
ijtc-718	113	106	descriptive	descriptive	ADJ
ijtc-718	113	107	statistics	statistic	NOUN
ijtc-718	113	108	during	during	ADP
ijtc-718	113	109	the	the	DET
ijtc-718	113	110	pandemic	pandemic	ADJ
ijtc-718	113	111	n	n	PROPN
ijtc-718	113	112	means	mean	VERB
ijtc-718	113	113	median	median	ADJ
ijtc-718	113	114	mode	mode	NOUN
ijtc-718	113	115	std	std	PROPN
ijtc-718	113	116	.	.	PUNCT
ijtc-718	114	1	deviation	deviation	NOUN
ijtc-718	114	2	minimum	minimum	ADJ
ijtc-718	114	3	maximum	maximum	ADJ
ijtc-718	114	4	valid	valid	ADJ
ijtc-718	114	5	etr	etr	PROPN
ijtc-718	114	6	2020	2020	NUM
ijtc-718	114	7	200	200	NUM
ijtc-718	114	8	,	,	PUNCT
ijtc-718	114	9	2229400	2229400	NUM
ijtc-718	114	10	-,0307600	-,0307600	X
ijtc-718	114	11	-,15451a	-,15451a	PROPN
ijtc-718	114	12	1.23040438	1.23040438	NUM
ijtc-718	114	13	-9.68534	-9.68534	NOUN
ijtc-718	114	14	8.03168	8.03168	NUM
ijtc-718	114	15	cetr	cetr	NOUN
ijtc-718	114	16	2020	2020	NUM
ijtc-718	114	17	200	200	NUM
ijtc-718	114	18	,	,	PUNCT
ijtc-718	114	19	2322691	2322691	NUM
ijtc-718	114	20	.0541850	.0541850	NUM
ijtc-718	114	21	,	,	PUNCT
ijtc-718	114	22	00000	00000	NUM
ijtc-718	114	23	1.56154568	1.56154568	NUM
ijtc-718	114	24	-9.61590	-9.61590	NOUN
ijtc-718	114	25	8.44500	8.44500	NUM
ijtc-718	114	26	aem	aem	NOUN
ijtc-718	114	27	2020	2020	NUM
ijtc-718	114	28	200	200	NUM
ijtc-718	114	29	,	,	PUNCT
ijtc-718	114	30	0000002	0000002	NUM
ijtc-718	114	31	1.1247200	1.1247200	NUM
ijtc-718	114	32	-70.32097a	-70.32097a	ADJ
ijtc-718	114	33	10.04207386	10.04207386	NUM
ijtc-718	114	34	-70.32097	-70.32097	SYM
ijtc-718	114	35	32.80996	32.80996	NUM
ijtc-718	114	36	rem	rem	VERB
ijtc-718	114	37	2020	2020	NUM
ijtc-718	114	38	200	200	NUM
ijtc-718	114	39	,	,	PUNCT
ijtc-718	114	40	0000007	0000007	NUM
ijtc-718	115	1	1.4656050	1.4656050	NUM
ijtc-718	115	2	-87,67827a	-87,67827a	PROPN
ijtc-718	115	3	21.99990091	21.99990091	NUM
ijtc-718	115	4	-87.67827	-87.67827	SYM
ijtc-718	115	5	166.87846	166.87846	NUM
ijtc-718	115	6	prods	prod	NOUN
ijtc-718	115	7	2020	2020	NUM
ijtc-718	115	8	200	200	NUM
ijtc-718	115	9	-,0000002	-,0000002	ADP
ijtc-718	115	10	2.4466400	2.4466400	NUM
ijtc-718	115	11	-130.3542a	-130.3542a	PROPN
ijtc-718	115	12	44.58513750	44.58513750	NUM
ijtc-718	115	13	-130.3542	-130.3542	NUM
ijtc-718	115	14	330,65192	330,65192	NUM
ijtc-718	115	15	disexp	disexp	NOUN
ijtc-718	115	16	2020	2020	NUM
ijtc-718	115	17	200	200	NUM
ijtc-718	115	18	,	,	PUNCT
ijtc-718	115	19	0000002	0000002	NUM
ijtc-718	115	20	-,3531650	-,3531650	PUNCT
ijtc-718	115	21	-21.30531a	-21.30531a	PROPN
ijtc-718	115	22	8.55472511	8.55472511	NUM
ijtc-718	115	23	-21.30531	-21.30531	SYM
ijtc-718	115	24	52.02845	52.02845	NUM
ijtc-718	115	25	2020	2020	NUM
ijtc-718	115	26	roes	roe	VERB
ijtc-718	115	27	200	200	NUM
ijtc-718	116	1	-,0966620	-,0966620	NUM
ijtc-718	116	2	.0326750	.0326750	PUNCT
ijtc-718	117	1	-,14445a	-,14445a	PROPN
ijtc-718	117	2	1.05765451	1.05765451	NUM
ijtc-718	117	3	-9.22724	-9.22724	NOUN
ijtc-718	117	4	2.03554	2.03554	NUM
ijtc-718	117	5	der	der	NOUN
ijtc-718	117	6	2020	2020	NUM
ijtc-718	117	7	200	200	NUM
ijtc-718	117	8	1.2176699	1.2176699	NUM
ijtc-718	117	9	,	,	PUNCT
ijtc-718	117	10	8514900	8514900	NUM
ijtc-718	117	11	,	,	PUNCT
ijtc-718	117	12	08978a	08978a	NUM
ijtc-718	117	13	1.88620117	1.88620117	NUM
ijtc-718	117	14	-6.30052	-6.30052	NUM
ijtc-718	117	15	10.41667	10.41667	NUM
ijtc-718	117	16	2020	2020	NUM
ijtc-718	117	17	sizes	size	NOUN
ijtc-718	117	18	200	200	NUM
ijtc-718	117	19	28,1108370	28,1108370	NUM
ijtc-718	117	20	28.1442750	28.1442750	NUM
ijtc-718	117	21	26.54570a	26.54570a	NUM
ijtc-718	118	1	2.29091571	2.29091571	NUM
ijtc-718	118	2	16.09223	16.09223	NUM
ijtc-718	118	3	32.72561	32.72561	NUM
ijtc-718	118	4	source	source	NOUN
ijtc-718	118	5	:	:	PUNCT
ijtc-718	118	6	processed	process	VERB
ijtc-718	118	7	data	data	NOUN
ijtc-718	118	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	118	9	earnings	earning	NOUN
ijtc-718	118	10	management	management	NOUN
ijtc-718	118	11	and	and	CCONJ
ijtc-718	118	12	tax	tax	NOUN
ijtc-718	118	13	aggressivity	aggressivity	NOUN
ijtc-718	118	14	before	before	ADP
ijtc-718	118	15	and	and	CCONJ
ijtc-718	118	16	during	during	ADP
ijtc-718	118	17	the	the	DET
ijtc-718	118	18	covid-19	covid-19	PROPN
ijtc-718	118	19	pandemic	pandemic	NOUN
ijtc-718	118	20	(	(	PUNCT
ijtc-718	118	21	an	an	DET
ijtc-718	118	22	evidence	evidence	NOUN
ijtc-718	118	23	from	from	ADP
ijtc-718	118	24	indonesia	indonesia	PROPN
ijtc-718	118	25	)	)	PUNCT
ijtc-718	118	26	oktyawati	oktyawati	ADJ
ijtc-718	118	27	,	,	PUNCT
ijtc-718	118	28	siregar	siregar	NOUN
ijtc-718	118	29	,	,	PUNCT
ijtc-718	118	30	and	and	CCONJ
ijtc-718	118	31	rumiyati	rumiyati	NOUN
ijtc-718	118	32	243	243	NUM
ijtc-718	118	33	|	|	ADV
ijtc-718	118	34	ilomata	ilomata	PROPN
ijtc-718	118	35	international	international	ADJ
ijtc-718	118	36	journal	journal	NOUN
ijtc-718	118	37	of	of	ADP
ijtc-718	118	38	tax	tax	PROPN
ijtc-718	118	39	&	&	CCONJ
ijtc-718	118	40	accounting	account	VERB
ijtc-718	118	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	118	42	table	table	NOUN
ijtc-718	118	43	3	3	NUM
ijtc-718	118	44	shows	show	VERB
ijtc-718	118	45	descriptive	descriptive	ADJ
ijtc-718	118	46	statistics	statistic	NOUN
ijtc-718	118	47	before	before	ADP
ijtc-718	118	48	and	and	CCONJ
ijtc-718	118	49	during	during	ADP
ijtc-718	118	50	the	the	DET
ijtc-718	118	51	pandemic	pandemic	ADJ
ijtc-718	118	52	table	table	NOUN
ijtc-718	118	53	3	3	NUM
ijtc-718	118	54	.	.	PUNCT
ijtc-718	118	55	descriptive	descriptive	ADJ
ijtc-718	118	56	statistics	statistic	NOUN
ijtc-718	118	57	before	before	ADP
ijtc-718	118	58	and	and	CCONJ
ijtc-718	118	59	during	during	ADP
ijtc-718	118	60	the	the	DET
ijtc-718	118	61	pandemic	pandemic	ADJ
ijtc-718	118	62	n	n	PROPN
ijtc-718	118	63	means	mean	VERB
ijtc-718	118	64	median	median	ADJ
ijtc-718	118	65	mode	mode	NOUN
ijtc-718	118	66	std	std	PROPN
ijtc-718	118	67	.	.	PUNCT
ijtc-718	119	1	deviation	deviation	NOUN
ijtc-718	119	2	minimum	minimum	ADJ
ijtc-718	119	3	maximum	maximum	ADJ
ijtc-718	119	4	valid	valid	ADJ
ijtc-718	119	5	etr	etr	PROPN
ijtc-718	119	6	400	400	NUM
ijtc-718	119	7	,	,	PUNCT
ijtc-718	119	8	1394140	1394140	NUM
ijtc-718	119	9	-,0010500	-,0010500	NUM
ijtc-718	119	10	,	,	PUNCT
ijtc-718	119	11	00000	00000	NUM
ijtc-718	119	12	1.00667024	1.00667024	NUM
ijtc-718	119	13	-9.68534	-9.68534	NOUN
ijtc-718	119	14	8.03168	8.03168	NUM
ijtc-718	119	15	cetr	cetr	NOUN
ijtc-718	119	16	400	400	NUM
ijtc-718	119	17	,	,	PUNCT
ijtc-718	119	18	2070095	2070095	NUM
ijtc-718	119	19	,	,	PUNCT
ijtc-718	119	20	1292400	1292400	NUM
ijtc-718	119	21	,	,	PUNCT
ijtc-718	119	22	00000	00000	NUM
ijtc-718	119	23	1.33418120	1.33418120	NUM
ijtc-718	119	24	-9.61590	-9.61590	NOUN
ijtc-718	119	25	8.44500	8.44500	NUM
ijtc-718	119	26	aem	aem	NOUN
ijtc-718	119	27	400	400	NUM
ijtc-718	119	28	,	,	PUNCT
ijtc-718	119	29	0000003	0000003	NUM
ijtc-718	119	30	.0662750	.0662750	NOUN
ijtc-718	119	31	,	,	PUNCT
ijtc-718	119	32	02962a	02962a	NOUN
ijtc-718	119	33	7.09234063	7.09234063	NUM
ijtc-718	119	34	-70.32097	-70.32097	SYM
ijtc-718	119	35	32.80996	32.80996	NUM
ijtc-718	119	36	brake	brake	NOUN
ijtc-718	119	37	400	400	NUM
ijtc-718	119	38	,	,	PUNCT
ijtc-718	119	39	0000008	0000008	NUM
ijtc-718	119	40	,	,	PUNCT
ijtc-718	119	41	1387100	1387100	NUM
ijtc-718	119	42	-,00353	-,00353	SYM
ijtc-718	119	43	15.53808186	15.53808186	NUM
ijtc-718	119	44	-87.67827	-87.67827	SYM
ijtc-718	119	45	166.87846	166.87846	NUM
ijtc-718	119	46	prod	prod	NOUN
ijtc-718	119	47	400	400	NUM
ijtc-718	119	48	,	,	PUNCT
ijtc-718	119	49	0000000	0000000	NUM
ijtc-718	119	50	,	,	PUNCT
ijtc-718	119	51	2201650	2201650	NUM
ijtc-718	119	52	,	,	PUNCT
ijtc-718	119	53	00240a	00240a	NUM
ijtc-718	119	54	31.48979802	31.48979802	NUM
ijtc-718	119	55	-130.3542	-130.3542	NUM
ijtc-718	119	56	330,65192	330,65192	NUM
ijtc-718	119	57	disexp	disexp	NOUN
ijtc-718	119	58	400	400	NUM
ijtc-718	119	59	,	,	PUNCT
ijtc-718	119	60	0000000	0000000	NUM
ijtc-718	119	61	-,0573350	-,0573350	NUM
ijtc-718	119	62	,	,	PUNCT
ijtc-718	119	63	00946a	00946a	NOUN
ijtc-718	119	64	6.04347000	6.04347000	NUM
ijtc-718	119	65	-21.30531	-21.30531	SYM
ijtc-718	119	66	52.02845	52.02845	NUM
ijtc-718	119	67	roe	roe	NOUN
ijtc-718	119	68	400	400	NUM
ijtc-718	119	69	-,0241262	-,0241262	INTJ
ijtc-718	119	70	.0475050	.0475050	VERB
ijtc-718	120	1	-,14445a	-,14445a	INTJ
ijtc-718	120	2	,	,	PUNCT
ijtc-718	120	3	79729175	79729175	NUM
ijtc-718	120	4	-9.22724	-9.22724	NOUN
ijtc-718	120	5	2.03554	2.03554	NUM
ijtc-718	120	6	der	der	NOUN
ijtc-718	120	7	400	400	NUM
ijtc-718	120	8	1.1653151	1.1653151	NUM
ijtc-718	120	9	,	,	PUNCT
ijtc-718	120	10	8662250	8662250	NUM
ijtc-718	120	11	,	,	PUNCT
ijtc-718	120	12	08117a	08117a	X
ijtc-718	120	13	1.57224388	1.57224388	NUM
ijtc-718	120	14	-6.30052	-6.30052	NOUN
ijtc-718	120	15	10.41667	10.41667	NUM
ijtc-718	120	16	size	size	NOUN
ijtc-718	120	17	400	400	NUM
ijtc-718	120	18	28.1226992	28.1226992	NUM
ijtc-718	120	19	28,1730400	28,1730400	NUM
ijtc-718	120	20	26.50683a	26.50683a	NUM
ijtc-718	120	21	2.25080590	2.25080590	NUM
ijtc-718	120	22	16.06332	16.06332	NUM
ijtc-718	120	23	32.72561	32.72561	NUM
ijtc-718	120	24	a.	a.	NOUN
ijtc-718	120	25	multiple	multiple	ADJ
ijtc-718	120	26	modes	mode	NOUN
ijtc-718	120	27	exist	exist	VERB
ijtc-718	120	28	.	.	PUNCT
ijtc-718	121	1	the	the	DET
ijtc-718	121	2	smallest	small	ADJ
ijtc-718	121	3	value	value	NOUN
ijtc-718	121	4	is	be	AUX
ijtc-718	121	5	shown	show	VERB
ijtc-718	121	6	table	table	NOUN
ijtc-718	121	7	4	4	NUM
ijtc-718	121	8	summary	summary	NOUN
ijtc-718	121	9	of	of	ADP
ijtc-718	121	10	“	"	PUNCT
ijtc-718	121	11	ranks	ranks	ADJ
ijtc-718	121	12	”	"	PUNCT
ijtc-718	121	13	comparative	comparative	ADJ
ijtc-718	121	14	test	test	NOUN
ijtc-718	121	15	var	var	NOUN
ijtc-718	121	16	negative	negative	ADJ
ijtc-718	121	17	ranks	rank	VERB
ijtc-718	121	18	positive	positive	ADJ
ijtc-718	121	19	rating	rating	NOUN
ijtc-718	121	20	ties	tie	NOUN
ijtc-718	121	21	q	q	NOUN
ijtc-718	121	22	means	mean	VERB
ijtc-718	122	1	sum	sum	PROPN
ijtc-718	122	2	q	q	PROPN
ijtc-718	122	3	means	mean	VERB
ijtc-718	122	4	sum	sum	NOUN
ijtc-718	122	5	q	q	PROPN
ijtc-718	122	6	etr	etr	PROPN
ijtc-718	122	7	106	106	NUM
ijtc-718	122	8	103,39	103,39	NOUN
ijtc-718	122	9	10959	10959	NUM
ijtc-718	122	10	92	92	NUM
ijtc-718	122	11	95.02	95.02	NUM
ijtc-718	122	12	8742	8742	NUM
ijtc-718	122	13	2	2	NUM
ijtc-718	122	14	cetr	cetr	NOUN
ijtc-718	122	15	109	109	NUM
ijtc-718	122	16	95.63	95.63	NUM
ijtc-718	122	17	10424	10424	NUM
ijtc-718	122	18	87	87	NUM
ijtc-718	122	19	102.09	102.09	NUM
ijtc-718	122	20	8882	8882	NUM
ijtc-718	122	21	4	4	NUM
ijtc-718	122	22	aem	aem	NOUN
ijtc-718	122	23	37	37	NUM
ijtc-718	122	24	108.97	108.97	NUM
ijtc-718	122	25	4032	4032	NUM
ijtc-718	122	26	163	163	NUM
ijtc-718	122	27	98.58	98.58	NUM
ijtc-718	122	28	4032	4032	NUM
ijtc-718	122	29	0	0	NUM
ijtc-718	123	1	brake	brake	NOUN
ijtc-718	123	2	64	64	NUM
ijtc-718	123	3	124.95	124.95	NUM
ijtc-718	123	4	7997	7997	NUM
ijtc-718	123	5	136	136	NUM
ijtc-718	123	6	88.99	88.99	NUM
ijtc-718	123	7	12103	12103	NUM
ijtc-718	123	8	0	0	NUM
ijtc-718	123	9	prod	prod	NOUN
ijtc-718	123	10	73	73	NUM
ijtc-718	123	11	124.66	124.66	NUM
ijtc-718	123	12	9100	9100	NUM
ijtc-718	123	13	127	127	NUM
ijtc-718	123	14	88.61	88.61	NUM
ijtc-718	123	15	11000	11000	NUM
ijtc-718	123	16	0	0	NUM
ijtc-718	124	1	disexp	disexp	NOUN
ijtc-718	124	2	132	132	NUM
ijtc-718	124	3	112.81	112.81	NUM
ijtc-718	124	4	14891	14891	NUM
ijtc-718	124	5	68	68	NUM
ijtc-718	124	6	76,6	76,6	NUM
ijtc-718	124	7	5209	5209	NUM
ijtc-718	124	8	0	0	NUM
ijtc-718	124	9	table	table	NOUN
ijtc-718	124	10	5	5	NUM
ijtc-718	124	11	comparative	comparative	ADJ
ijtc-718	124	12	test	test	NOUN
ijtc-718	124	13	summary	summary	NOUN
ijtc-718	124	14	variable	variable	NOUN
ijtc-718	124	15	wilcoxon	wilcoxon	VERB
ijtc-718	124	16	asymp.sig	asymp.sig	PRON
ijtc-718	124	17	.	.	PUNCT
ijtc-718	125	1	(	(	PUNCT
ijtc-718	125	2	2	2	NUM
ijtc-718	125	3	-	-	PUNCT
ijtc-718	125	4	tailed	tailed	ADJ
ijtc-718	125	5	)	)	PUNCT
ijtc-718	126	1	etr	etr	NOUN
ijtc-718	126	2	0.170	0.170	NUM
ijtc-718	126	3	cetr	cetr	VERB
ijtc-718	126	4	0.332	0.332	NUM
ijtc-718	126	5	aem	aem	NOUN
ijtc-718	126	6	0.000	0.000	NUM
ijtc-718	126	7	brake	brake	NOUN
ijtc-718	126	8	0.012	0.012	NUM
ijtc-718	126	9	prod	prod	NOUN
ijtc-718	126	10	0.246	0.246	NUM
ijtc-718	126	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	126	12	earnings	earning	NOUN
ijtc-718	126	13	management	management	NOUN
ijtc-718	126	14	and	and	CCONJ
ijtc-718	126	15	tax	tax	NOUN
ijtc-718	126	16	aggressivity	aggressivity	NOUN
ijtc-718	126	17	before	before	ADP
ijtc-718	126	18	and	and	CCONJ
ijtc-718	126	19	during	during	ADP
ijtc-718	126	20	the	the	DET
ijtc-718	126	21	covid-19	covid-19	PROPN
ijtc-718	126	22	pandemic	pandemic	NOUN
ijtc-718	126	23	(	(	PUNCT
ijtc-718	126	24	an	an	DET
ijtc-718	126	25	evidence	evidence	NOUN
ijtc-718	126	26	from	from	ADP
ijtc-718	126	27	indonesia	indonesia	PROPN
ijtc-718	126	28	)	)	PUNCT
ijtc-718	126	29	oktyawati	oktyawati	ADJ
ijtc-718	126	30	,	,	PUNCT
ijtc-718	126	31	siregar	siregar	NOUN
ijtc-718	126	32	,	,	PUNCT
ijtc-718	126	33	and	and	CCONJ
ijtc-718	126	34	rumiyati	rumiyati	NOUN
ijtc-718	126	35	244	244	NUM
ijtc-718	126	36	|	|	ADV
ijtc-718	126	37	ilomata	ilomata	PROPN
ijtc-718	126	38	international	international	ADJ
ijtc-718	126	39	journal	journal	NOUN
ijtc-718	126	40	of	of	ADP
ijtc-718	126	41	tax	tax	PROPN
ijtc-718	126	42	&	&	CCONJ
ijtc-718	126	43	accounting	accounting	PROPN
ijtc-718	126	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	126	45	disexp	disexp	NOUN
ijtc-718	126	46	0.000	0.000	NUM
ijtc-718	126	47	source	source	NOUN
ijtc-718	126	48	:	:	PUNCT
ijtc-718	126	49	processed	process	VERB
ijtc-718	126	50	data	data	NOUN
ijtc-718	126	51	table	table	NOUN
ijtc-718	126	52	6	6	NUM
ijtc-718	126	53	shows	show	VERB
ijtc-718	126	54	no	no	DET
ijtc-718	126	55	difference	difference	NOUN
ijtc-718	126	56	in	in	ADP
ijtc-718	126	57	tax	tax	NOUN
ijtc-718	126	58	aggressiveness	aggressiveness	NOUN
ijtc-718	126	59	before	before	ADP
ijtc-718	126	60	and	and	CCONJ
ijtc-718	126	61	during	during	ADP
ijtc-718	126	62	the	the	DET
ijtc-718	126	63	pandemic	pandemic	NOUN
ijtc-718	126	64	using	use	VERB
ijtc-718	126	65	the	the	DET
ijtc-718	126	66	effective	effective	ADJ
ijtc-718	126	67	tax	tax	NOUN
ijtc-718	126	68	rate	rate	NOUN
ijtc-718	126	69	(	(	PUNCT
ijtc-718	126	70	etr	etr	PROPN
ijtc-718	126	71	)	)	PUNCT
ijtc-718	126	72	and	and	CCONJ
ijtc-718	126	73	the	the	DET
ijtc-718	126	74	cash	cash	NOUN
ijtc-718	126	75	effective	effective	ADJ
ijtc-718	126	76	tax	tax	NOUN
ijtc-718	126	77	rate	rate	NOUN
ijtc-718	126	78	(	(	PUNCT
ijtc-718	126	79	cetr	cetr	NOUN
ijtc-718	126	80	)	)	PUNCT
ijtc-718	126	81	because	because	SCONJ
ijtc-718	126	82	both	both	DET
ijtc-718	126	83	values	value	NOUN
ijtc-718	126	84	were	be	AUX
ijtc-718	126	85	above	above	ADP
ijtc-718	126	86	the	the	DET
ijtc-718	126	87	significance	significance	NOUN
ijtc-718	126	88	value	value	NOUN
ijtc-718	126	89	of	of	ADP
ijtc-718	126	90	0.05	0.05	NUM
ijtc-718	126	91	.	.	PUNCT
ijtc-718	127	1	meanwhile	meanwhile	ADV
ijtc-718	127	2	,	,	PUNCT
ijtc-718	127	3	in	in	ADP
ijtc-718	127	4	terms	term	NOUN
ijtc-718	127	5	of	of	ADP
ijtc-718	127	6	earnings	earning	NOUN
ijtc-718	127	7	management	management	NOUN
ijtc-718	127	8	,	,	PUNCT
ijtc-718	127	9	both	both	DET
ijtc-718	127	10	accrual	accrual	ADJ
ijtc-718	127	11	earnings	earning	NOUN
ijtc-718	127	12	management	management	NOUN
ijtc-718	127	13	(	(	PUNCT
ijtc-718	127	14	aem	aem	PROPN
ijtc-718	127	15	)	)	PUNCT
ijtc-718	127	16	and	and	CCONJ
ijtc-718	127	17	actual	actual	ADJ
ijtc-718	127	18	earnings	earning	NOUN
ijtc-718	127	19	management	management	NOUN
ijtc-718	127	20	(	(	PUNCT
ijtc-718	127	21	rem	rem	NOUN
ijtc-718	127	22	)	)	PUNCT
ijtc-718	127	23	,	,	PUNCT
ijtc-718	127	24	there	there	PRON
ijtc-718	127	25	are	be	VERB
ijtc-718	127	26	differences	difference	NOUN
ijtc-718	127	27	between	between	ADP
ijtc-718	127	28	the	the	DET
ijtc-718	127	29	period	period	NOUN
ijtc-718	127	30	before	before	ADP
ijtc-718	127	31	and	and	CCONJ
ijtc-718	127	32	during	during	ADP
ijtc-718	127	33	the	the	DET
ijtc-718	127	34	covid-19	covid-19	PROPN
ijtc-718	127	35	pandemic	pandemic	NOUN
ijtc-718	127	36	.	.	PUNCT
ijtc-718	128	1	there	there	PRON
ijtc-718	128	2	was	be	VERB
ijtc-718	128	3	no	no	DET
ijtc-718	128	4	difference	difference	NOUN
ijtc-718	128	5	in	in	ADP
ijtc-718	128	6	actual	actual	ADJ
ijtc-718	128	7	profit	profit	NOUN
ijtc-718	128	8	management	management	NOUN
ijtc-718	128	9	proxied	proxie	VERB
ijtc-718	128	10	by	by	ADP
ijtc-718	128	11	production	production	NOUN
ijtc-718	128	12	expenses	expense	NOUN
ijtc-718	128	13	before	before	ADP
ijtc-718	128	14	and	and	CCONJ
ijtc-718	128	15	during	during	ADP
ijtc-718	128	16	the	the	DET
ijtc-718	128	17	pandemic	pandemic	NOUN
ijtc-718	128	18	.	.	PUNCT
ijtc-718	129	1	in	in	ADP
ijtc-718	129	2	contrast	contrast	NOUN
ijtc-718	129	3	,	,	PUNCT
ijtc-718	129	4	actual	actual	ADJ
ijtc-718	129	5	profit	profit	NOUN
ijtc-718	129	6	management	management	NOUN
ijtc-718	129	7	proxied	proxie	VERB
ijtc-718	129	8	by	by	ADP
ijtc-718	129	9	discretionary	discretionary	ADJ
ijtc-718	129	10	expenses	expense	NOUN
ijtc-718	129	11	showed	show	VERB
ijtc-718	129	12	a	a	DET
ijtc-718	129	13	level	level	NOUN
ijtc-718	129	14	of	of	ADP
ijtc-718	129	15	difference	difference	NOUN
ijtc-718	129	16	between	between	ADP
ijtc-718	129	17	before	before	ADP
ijtc-718	129	18	and	and	CCONJ
ijtc-718	129	19	during	during	ADP
ijtc-718	129	20	the	the	DET
ijtc-718	129	21	pandemic	pandemic	ADJ
ijtc-718	129	22	.	.	PUNCT
ijtc-718	129	23	table	table	NOUN
ijtc-718	129	24	6	6	NUM
ijtc-718	129	25	summary	summary	NOUN
ijtc-718	129	26	of	of	ADP
ijtc-718	129	27	hypothesis	hypothesis	NOUN
ijtc-718	129	28	testing	test	VERB
ijtc-718	129	29	4	4	NUM
ijtc-718	129	30	and	and	CCONJ
ijtc-718	129	31	5	5	NUM
ijtc-718	129	32	var	var	NOUN
ijtc-718	129	33	model	model	NOUN
ijtc-718	129	34	1	1	NUM
ijtc-718	129	35	(	(	PUNCT
ijtc-718	129	36	etr	etr	PROPN
ijtc-718	129	37	)	)	PUNCT
ijtc-718	129	38	model	model	NOUN
ijtc-718	129	39	2	2	NUM
ijtc-718	129	40	(	(	PUNCT
ijtc-718	129	41	cetr	cetr	NOUN
ijtc-718	129	42	)	)	PUNCT
ijtc-718	129	43	coeff	coeff	PROPN
ijtc-718	129	44	t	t	PROPN
ijtc-718	129	45	-	-	PUNCT
ijtc-718	129	46	stat	stat	PROPN
ijtc-718	129	47	prob	prob	PROPN
ijtc-718	129	48	coeff	coeff	PROPN
ijtc-718	129	49	.	.	PROPN
ijtc-718	130	1	t	t	PROPN
ijtc-718	130	2	-	-	PUNCT
ijtc-718	130	3	stat	stat	PROPN
ijtc-718	130	4	prob	prob	NOUN
ijtc-718	130	5	c	c	PROPN
ijtc-718	130	6	1.575	1.575	NUM
ijtc-718	130	7	2,509	2,509	NUM
ijtc-718	130	8	0.012	0.012	NUM
ijtc-718	130	9	0.446	0.446	NUM
ijtc-718	130	10	0.551	0.551	NUM
ijtc-718	130	11	0.582	0.582	NUM
ijtc-718	130	12	aem	aem	NOUN
ijtc-718	130	13	0.001	0.001	NUM
ijtc-718	130	14	0.184	0.184	NUM
ijtc-718	130	15	0.427	0.427	NUM
ijtc-718	130	16	0.024	0.024	NUM
ijtc-718	130	17	2,644	2,644	NUM
ijtc-718	130	18	0.005	0.005	NUM
ijtc-718	130	19	*	*	PUNCT
ijtc-718	130	20	*	*	PUNCT
ijtc-718	130	21	brake	brake	NOUN
ijtc-718	130	22	-0.001	-0.001	PUNCT
ijtc-718	130	23	-0.269	-0.269	SYM
ijtc-718	130	24	0.394	0.394	NUM
ijtc-718	130	25	0.010	0.010	NUM
ijtc-718	130	26	2,435	2,435	NUM
ijtc-718	130	27	0.008	0.008	NUM
ijtc-718	130	28	*	*	PUNCT
ijtc-718	130	29	*	*	PUNCT
ijtc-718	130	30	roe	roe	PROPN
ijtc-718	130	31	0.157	0.157	NUM
ijtc-718	130	32	2,437	2,437	NUM
ijtc-718	130	33	0.008	0.008	NUM
ijtc-718	130	34	*	*	PUNCT
ijtc-718	130	35	*	*	PUNCT
ijtc-718	130	36	0.119	0.119	NUM
ijtc-718	130	37	1,436	1,436	NUM
ijtc-718	130	38	0.078	0.078	NUM
ijtc-718	130	39	*	*	PUNCT
ijtc-718	130	40	der	der	NOUN
ijtc-718	130	41	0.044	0.044	NUM
ijtc-718	130	42	1.316	1.316	NUM
ijtc-718	130	43	0.095	0.095	NUM
ijtc-718	130	44	*	*	PUNCT
ijtc-718	130	45	0.147	0.147	NUM
ijtc-718	130	46	3,411	3,411	NUM
ijtc-718	130	47	0.001	0.001	NUM
ijtc-718	130	48	*	*	PUNCT
ijtc-718	130	49	*	*	NOUN
ijtc-718	130	50	size	size	NOUN
ijtc-718	130	51	-0.057	-0.057	PUNCT
ijtc-718	130	52	-2,565	-2,565	ADV
ijtc-718	130	53	0.006	0.006	NUM
ijtc-718	130	54	*	*	PUNCT
ijtc-718	130	55	*	*	PUNCT
ijtc-718	130	56	-0.014	-0.014	NOUN
ijtc-718	130	57	-0.504	-0.504	NUM
ijtc-718	130	58	0.307	0.307	NUM
ijtc-718	130	59	r2	r2	NOUN
ijtc-718	130	60	0.141	0.141	NUM
ijtc-718	130	61	0.243	0.243	NUM
ijtc-718	130	62	adj	adj	PROPN
ijtc-718	130	63	.	.	PUNCT
ijtc-718	131	1	r2	r2	PROPN
ijtc-718	131	2	0.132	0.132	NUM
ijtc-718	131	3	0.227	0.227	NUM
ijtc-718	131	4	f	f	NOUN
ijtc-718	131	5	-	-	PUNCT
ijtc-718	131	6	stat	stat	VERB
ijtc-718	131	7	2,514	2,514	NUM
ijtc-718	131	8	7,378	7,378	NUM
ijtc-718	131	9	probs	prob	NOUN
ijtc-718	131	10	(	(	PUNCT
ijtc-718	131	11	fstats	fstat	NOUN
ijtc-718	131	12	)	)	PUNCT
ijtc-718	131	13	0.029	0.029	NUM
ijtc-718	131	14	0.000	0.000	NUM
ijtc-718	131	15	source	source	NOUN
ijtc-718	131	16	:	:	PUNCT
ijtc-718	131	17	processed	process	VERB
ijtc-718	131	18	data	datum	NOUN
ijtc-718	131	19	based	base	VERB
ijtc-718	131	20	on	on	ADP
ijtc-718	131	21	table	table	NOUN
ijtc-718	131	22	6	6	NUM
ijtc-718	131	23	,	,	PUNCT
ijtc-718	131	24	both	both	DET
ijtc-718	131	25	models	model	NOUN
ijtc-718	131	26	show	show	VERB
ijtc-718	131	27	a	a	DET
ijtc-718	131	28	prob	prob	NOUN
ijtc-718	131	29	f	f	PROPN
ijtc-718	131	30	stat	stat	PROPN
ijtc-718	131	31	value	value	NOUN
ijtc-718	131	32	of	of	ADP
ijtc-718	131	33	less	less	ADJ
ijtc-718	131	34	than	than	ADP
ijtc-718	131	35	0.005	0.005	NUM
ijtc-718	131	36	,	,	PUNCT
ijtc-718	131	37	meaning	mean	VERB
ijtc-718	131	38	both	both	DET
ijtc-718	131	39	models	model	NOUN
ijtc-718	131	40	are	be	AUX
ijtc-718	131	41	feasible	feasible	ADJ
ijtc-718	131	42	to	to	PART
ijtc-718	131	43	use	use	VERB
ijtc-718	131	44	.	.	PUNCT
ijtc-718	132	1	model	model	NOUN
ijtc-718	132	2	1	1	NUM
ijtc-718	132	3	shows	show	VERB
ijtc-718	132	4	the	the	DET
ijtc-718	132	5	significant	significant	ADJ
ijtc-718	132	6	value	value	NOUN
ijtc-718	132	7	of	of	ADP
ijtc-718	132	8	aem	aem	PROPN
ijtc-718	132	9	and	and	CCONJ
ijtc-718	132	10	rem	rem	X
ijtc-718	132	11	above	above	ADP
ijtc-718	132	12	the	the	DET
ijtc-718	132	13	significance	significance	NOUN
ijtc-718	132	14	value	value	NOUN
ijtc-718	132	15	of	of	ADP
ijtc-718	132	16	0.05	0.05	NUM
ijtc-718	132	17	,	,	PUNCT
ijtc-718	132	18	which	which	PRON
ijtc-718	132	19	indicates	indicate	VERB
ijtc-718	132	20	that	that	SCONJ
ijtc-718	132	21	earnings	earning	NOUN
ijtc-718	132	22	management	management	NOUN
ijtc-718	132	23	can	can	AUX
ijtc-718	132	24	not	not	PART
ijtc-718	132	25	increase	increase	VERB
ijtc-718	132	26	tax	tax	NOUN
ijtc-718	132	27	aggressiveness	aggressiveness	NOUN
ijtc-718	132	28	(	(	PUNCT
ijtc-718	132	29	etr	etr	PROPN
ijtc-718	132	30	)	)	PUNCT
ijtc-718	132	31	.	.	PUNCT
ijtc-718	133	1	in	in	ADP
ijtc-718	133	2	model	model	NOUN
ijtc-718	133	3	2	2	NUM
ijtc-718	133	4	,	,	PUNCT
ijtc-718	133	5	the	the	DET
ijtc-718	133	6	significance	significance	NOUN
ijtc-718	133	7	value	value	NOUN
ijtc-718	133	8	of	of	ADP
ijtc-718	133	9	aem	aem	PROPN
ijtc-718	133	10	and	and	CCONJ
ijtc-718	133	11	rem	rem	X
ijtc-718	133	12	is	be	AUX
ijtc-718	133	13	less	less	ADJ
ijtc-718	133	14	than	than	ADP
ijtc-718	133	15	0.05	0.05	NUM
ijtc-718	133	16	,	,	PUNCT
ijtc-718	133	17	indicating	indicate	VERB
ijtc-718	133	18	that	that	SCONJ
ijtc-718	133	19	earnings	earning	NOUN
ijtc-718	133	20	management	management	NOUN
ijtc-718	133	21	can	can	AUX
ijtc-718	133	22	increase	increase	VERB
ijtc-718	133	23	tax	tax	NOUN
ijtc-718	133	24	aggressiveness	aggressiveness	NOUN
ijtc-718	133	25	(	(	PUNCT
ijtc-718	133	26	cetr	cetr	NOUN
ijtc-718	133	27	)	)	PUNCT
ijtc-718	133	28	.	.	PUNCT
ijtc-718	134	1	differences	difference	NOUN
ijtc-718	134	2	in	in	ADP
ijtc-718	134	3	accrual	accrual	ADJ
ijtc-718	134	4	earnings	earning	NOUN
ijtc-718	134	5	management	management	NOUN
ijtc-718	134	6	(	(	PUNCT
ijtc-718	134	7	aem	aem	PROPN
ijtc-718	134	8	)	)	PUNCT
ijtc-718	134	9	levels	level	NOUN
ijtc-718	134	10	before	before	ADP
ijtc-718	134	11	and	and	CCONJ
ijtc-718	134	12	during	during	ADP
ijtc-718	134	13	the	the	DET
ijtc-718	134	14	pandemic	pandemic	NOUN
ijtc-718	134	15	the	the	DET
ijtc-718	134	16	results	result	NOUN
ijtc-718	134	17	of	of	ADP
ijtc-718	134	18	hypothesis	hypothesis	NOUN
ijtc-718	134	19	testing	testing	NOUN
ijtc-718	134	20	show	show	VERB
ijtc-718	134	21	differences	difference	NOUN
ijtc-718	134	22	in	in	ADP
ijtc-718	134	23	the	the	DET
ijtc-718	134	24	accrual	accrual	ADJ
ijtc-718	134	25	earnings	earning	NOUN
ijtc-718	134	26	management	management	NOUN
ijtc-718	134	27	(	(	PUNCT
ijtc-718	134	28	aem	aem	NOUN
ijtc-718	134	29	)	)	PUNCT
ijtc-718	134	30	level	level	NOUN
ijtc-718	134	31	before	before	ADP
ijtc-718	134	32	and	and	CCONJ
ijtc-718	134	33	during	during	ADP
ijtc-718	134	34	the	the	DET
ijtc-718	134	35	pandemic	pandemic	NOUN
ijtc-718	134	36	.	.	PUNCT
ijtc-718	135	1	these	these	DET
ijtc-718	135	2	results	result	NOUN
ijtc-718	135	3	differ	differ	VERB
ijtc-718	135	4	from	from	ADP
ijtc-718	135	5	the	the	DET
ijtc-718	135	6	research	research	NOUN
ijtc-718	135	7	by	by	ADP
ijtc-718	135	8	firmansyah	firmansyah	NOUN
ijtc-718	135	9	and	and	CCONJ
ijtc-718	135	10	ardiansyah	ardiansyah	NOUN
ijtc-718	135	11	(	(	PUNCT
ijtc-718	135	12	2020	2020	NUM
ijtc-718	135	13	)	)	PUNCT
ijtc-718	135	14	,	,	PUNCT
ijtc-718	135	15	which	which	PRON
ijtc-718	135	16	tested	test	VERB
ijtc-718	135	17	37	37	NUM
ijtc-718	135	18	companies	company	NOUN
ijtc-718	135	19	in	in	ADP
ijtc-718	135	20	the	the	DET
ijtc-718	135	21	consumer	consumer	NOUN
ijtc-718	135	22	goods	good	NOUN
ijtc-718	135	23	sector	sector	NOUN
ijtc-718	135	24	,	,	PUNCT
ijtc-718	135	25	while	while	SCONJ
ijtc-718	135	26	in	in	ADP
ijtc-718	135	27	this	this	DET
ijtc-718	135	28	study	study	NOUN
ijtc-718	135	29	,	,	PUNCT
ijtc-718	135	30	200	200	NUM
ijtc-718	135	31	companies	company	NOUN
ijtc-718	135	32	were	be	AUX
ijtc-718	135	33	used	use	VERB
ijtc-718	135	34	in	in	ADP
ijtc-718	135	35	the	the	DET
ijtc-718	135	36	manufacturing	manufacturing	NOUN
ijtc-718	135	37	sector	sector	NOUN
ijtc-718	135	38	.	.	PUNCT
ijtc-718	136	1	the	the	DET
ijtc-718	136	2	results	result	NOUN
ijtc-718	136	3	of	of	ADP
ijtc-718	136	4	this	this	DET
ijtc-718	136	5	study	study	NOUN
ijtc-718	136	6	support	support	NOUN
ijtc-718	136	7	azizah	azizah	NOUN
ijtc-718	136	8	's	's	PART
ijtc-718	136	9	research	research	NOUN
ijtc-718	136	10	(	(	PUNCT
ijtc-718	136	11	2021	2021	NUM
ijtc-718	136	12	)	)	PUNCT
ijtc-718	136	13	which	which	PRON
ijtc-718	136	14	shows	show	VERB
ijtc-718	136	15	differences	difference	NOUN
ijtc-718	136	16	in	in	ADP
ijtc-718	136	17	the	the	DET
ijtc-718	136	18	level	level	NOUN
ijtc-718	136	19	of	of	ADP
ijtc-718	136	20	accrual	accrual	ADJ
ijtc-718	136	21	earnings	earning	NOUN
ijtc-718	136	22	management	management	NOUN
ijtc-718	136	23	before	before	ADP
ijtc-718	136	24	and	and	CCONJ
ijtc-718	136	25	during	during	ADP
ijtc-718	136	26	the	the	DET
ijtc-718	136	27	pandemic	pandemic	NOUN
ijtc-718	136	28	,	,	PUNCT
ijtc-718	136	29	although	although	SCONJ
ijtc-718	136	30	in	in	ADP
ijtc-718	136	31	azizah	azizah	NOUN
ijtc-718	136	32	's	's	PART
ijtc-718	136	33	study	study	NOUN
ijtc-718	136	34	,	,	PUNCT
ijtc-718	136	35	the	the	DET
ijtc-718	136	36	periods	period	NOUN
ijtc-718	136	37	used	use	VERB
ijtc-718	136	38	were	be	AUX
ijtc-718	136	39	different	different	ADJ
ijtc-718	136	40	,	,	PUNCT
ijtc-718	136	41	namely	namely	ADV
ijtc-718	136	42	q1	q1	NOUN
ijtc-718	136	43	2019	2019	NUM
ijtc-718	136	44	and	and	CCONJ
ijtc-718	136	45	q2	q2	NOUN
ijtc-718	136	46	2020	2020	NUM
ijtc-718	136	47	.	.	PUNCT
ijtc-718	137	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	137	2	earnings	earning	NOUN
ijtc-718	137	3	management	management	NOUN
ijtc-718	137	4	and	and	CCONJ
ijtc-718	137	5	tax	tax	NOUN
ijtc-718	137	6	aggressivity	aggressivity	NOUN
ijtc-718	137	7	before	before	ADP
ijtc-718	137	8	and	and	CCONJ
ijtc-718	137	9	during	during	ADP
ijtc-718	137	10	the	the	DET
ijtc-718	137	11	covid-19	covid-19	PROPN
ijtc-718	137	12	pandemic	pandemic	NOUN
ijtc-718	137	13	(	(	PUNCT
ijtc-718	137	14	an	an	DET
ijtc-718	137	15	evidence	evidence	NOUN
ijtc-718	137	16	from	from	ADP
ijtc-718	137	17	indonesia	indonesia	PROPN
ijtc-718	137	18	)	)	PUNCT
ijtc-718	137	19	oktyawati	oktyawati	ADJ
ijtc-718	137	20	,	,	PUNCT
ijtc-718	137	21	siregar	siregar	NOUN
ijtc-718	137	22	,	,	PUNCT
ijtc-718	137	23	and	and	CCONJ
ijtc-718	137	24	rumiyati	rumiyati	NOUN
ijtc-718	137	25	245	245	NUM
ijtc-718	137	26	|	|	ADV
ijtc-718	137	27	ilomata	ilomata	PROPN
ijtc-718	137	28	international	international	ADJ
ijtc-718	137	29	journal	journal	NOUN
ijtc-718	137	30	of	of	ADP
ijtc-718	137	31	tax	tax	PROPN
ijtc-718	137	32	&	&	CCONJ
ijtc-718	137	33	accounting	account	VERB
ijtc-718	137	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	137	35	descriptive	descriptive	ADJ
ijtc-718	137	36	statistical	statistical	ADJ
ijtc-718	137	37	results	result	NOUN
ijtc-718	137	38	show	show	VERB
ijtc-718	137	39	differences	difference	NOUN
ijtc-718	137	40	in	in	ADP
ijtc-718	137	41	the	the	DET
ijtc-718	137	42	accrual	accrual	ADJ
ijtc-718	137	43	management	management	NOUN
ijtc-718	137	44	level	level	NOUN
ijtc-718	137	45	before	before	ADP
ijtc-718	137	46	and	and	CCONJ
ijtc-718	137	47	during	during	ADP
ijtc-718	137	48	the	the	DET
ijtc-718	137	49	pandemic	pandemic	NOUN
ijtc-718	137	50	.	.	PUNCT
ijtc-718	138	1	the	the	DET
ijtc-718	138	2	average	average	NOUN
ijtc-718	138	3	before	before	ADV
ijtc-718	138	4	and	and	CCONJ
ijtc-718	138	5	during	during	ADP
ijtc-718	138	6	the	the	DET
ijtc-718	138	7	pandemic	pandemic	NOUN
ijtc-718	138	8	is	be	AUX
ijtc-718	138	9	above	above	ADP
ijtc-718	138	10	0	0	NUM
ijtc-718	138	11	,	,	PUNCT
ijtc-718	138	12	meaning	mean	VERB
ijtc-718	138	13	that	that	SCONJ
ijtc-718	138	14	the	the	DET
ijtc-718	138	15	company	company	NOUN
ijtc-718	138	16	is	be	AUX
ijtc-718	138	17	still	still	ADV
ijtc-718	138	18	managing	manage	VERB
ijtc-718	138	19	earnings	earning	NOUN
ijtc-718	138	20	,	,	PUNCT
ijtc-718	138	21	so	so	SCONJ
ijtc-718	138	22	its	its	PRON
ijtc-718	138	23	performance	performance	NOUN
ijtc-718	138	24	is	be	AUX
ijtc-718	138	25	still	still	ADV
ijtc-718	138	26	considered	consider	VERB
ijtc-718	138	27	good	good	ADJ
ijtc-718	138	28	even	even	ADV
ijtc-718	138	29	though	though	SCONJ
ijtc-718	138	30	it	it	PRON
ijtc-718	138	31	is	be	AUX
ijtc-718	138	32	a	a	DET
ijtc-718	138	33	pandemic	pandemic	NOUN
ijtc-718	138	34	.	.	PUNCT
ijtc-718	139	1	however	however	ADV
ijtc-718	139	2	,	,	PUNCT
ijtc-718	139	3	on	on	ADP
ijtc-718	139	4	average	average	ADJ
ijtc-718	139	5	,	,	PUNCT
ijtc-718	139	6	it	it	PRON
ijtc-718	139	7	shows	show	VERB
ijtc-718	139	8	a	a	DET
ijtc-718	139	9	downward	downward	ADJ
ijtc-718	139	10	trend	trend	NOUN
ijtc-718	139	11	between	between	ADP
ijtc-718	139	12	the	the	DET
ijtc-718	139	13	period	period	NOUN
ijtc-718	139	14	before	before	ADP
ijtc-718	139	15	and	and	CCONJ
ijtc-718	139	16	during	during	ADP
ijtc-718	139	17	the	the	DET
ijtc-718	139	18	pandemic	pandemic	NOUN
ijtc-718	139	19	.	.	PUNCT
ijtc-718	140	1	there	there	PRON
ijtc-718	140	2	are	be	VERB
ijtc-718	140	3	several	several	ADJ
ijtc-718	140	4	reasons	reason	NOUN
ijtc-718	140	5	for	for	ADP
ijtc-718	140	6	the	the	DET
ijtc-718	140	7	decline	decline	NOUN
ijtc-718	140	8	in	in	ADP
ijtc-718	140	9	earnings	earning	NOUN
ijtc-718	140	10	management	management	NOUN
ijtc-718	140	11	during	during	ADP
ijtc-718	140	12	a	a	DET
ijtc-718	140	13	pandemic	pandemic	NOUN
ijtc-718	140	14	.	.	PUNCT
ijtc-718	141	1	namely	namely	ADV
ijtc-718	141	2	,	,	PUNCT
ijtc-718	141	3	management	management	NOUN
ijtc-718	141	4	is	be	AUX
ijtc-718	141	5	more	more	ADV
ijtc-718	141	6	focused	focused	ADJ
ijtc-718	141	7	on	on	ADP
ijtc-718	141	8	business	business	NOUN
ijtc-718	141	9	continuity	continuity	NOUN
ijtc-718	141	10	than	than	ADP
ijtc-718	141	11	earnings	earning	NOUN
ijtc-718	141	12	management	management	NOUN
ijtc-718	141	13	.	.	PUNCT
ijtc-718	142	1	management	management	NOUN
ijtc-718	142	2	is	be	AUX
ijtc-718	142	3	still	still	ADV
ijtc-718	142	4	considering	consider	VERB
ijtc-718	142	5	the	the	DET
ijtc-718	142	6	level	level	NOUN
ijtc-718	142	7	of	of	ADP
ijtc-718	142	8	earnings	earning	NOUN
ijtc-718	142	9	management	management	NOUN
ijtc-718	142	10	appropriate	appropriate	ADJ
ijtc-718	142	11	to	to	ADP
ijtc-718	142	12	pandemic	pandemic	ADJ
ijtc-718	142	13	conditions	condition	NOUN
ijtc-718	142	14	so	so	SCONJ
ijtc-718	142	15	that	that	SCONJ
ijtc-718	142	16	it	it	PRON
ijtc-718	142	17	is	be	AUX
ijtc-718	142	18	not	not	PART
ijtc-718	142	19	too	too	ADV
ijtc-718	142	20	conspicuous	conspicuous	ADJ
ijtc-718	142	21	.	.	PUNCT
ijtc-718	143	1	differences	difference	NOUN
ijtc-718	143	2	in	in	ADP
ijtc-718	143	3	real	real	ADJ
ijtc-718	143	4	earnings	earning	NOUN
ijtc-718	143	5	management	management	NOUN
ijtc-718	143	6	(	(	PUNCT
ijtc-718	143	7	rem	rem	NOUN
ijtc-718	143	8	)	)	PUNCT
ijtc-718	143	9	levels	level	NOUN
ijtc-718	143	10	before	before	ADP
ijtc-718	143	11	and	and	CCONJ
ijtc-718	143	12	during	during	ADP
ijtc-718	143	13	the	the	DET
ijtc-718	143	14	pandemic	pandemic	NOUN
ijtc-718	143	15	the	the	DET
ijtc-718	143	16	results	result	NOUN
ijtc-718	143	17	of	of	ADP
ijtc-718	143	18	hypothesis	hypothesis	NOUN
ijtc-718	143	19	testing	testing	NOUN
ijtc-718	143	20	show	show	VERB
ijtc-718	143	21	differences	difference	NOUN
ijtc-718	143	22	in	in	ADP
ijtc-718	143	23	the	the	DET
ijtc-718	143	24	accrual	accrual	ADJ
ijtc-718	143	25	earnings	earning	NOUN
ijtc-718	143	26	management	management	NOUN
ijtc-718	143	27	(	(	PUNCT
ijtc-718	143	28	aem	aem	NOUN
ijtc-718	143	29	)	)	PUNCT
ijtc-718	143	30	level	level	NOUN
ijtc-718	143	31	before	before	ADP
ijtc-718	143	32	and	and	CCONJ
ijtc-718	143	33	during	during	ADP
ijtc-718	143	34	the	the	DET
ijtc-718	143	35	pandemic	pandemic	NOUN
ijtc-718	143	36	.	.	PUNCT
ijtc-718	144	1	the	the	DET
ijtc-718	144	2	level	level	NOUN
ijtc-718	144	3	of	of	ADP
ijtc-718	144	4	accrual	accrual	ADJ
ijtc-718	144	5	earnings	earning	NOUN
ijtc-718	144	6	management	management	NOUN
ijtc-718	144	7	has	have	AUX
ijtc-718	144	8	decreased	decrease	VERB
ijtc-718	144	9	.	.	PUNCT
ijtc-718	145	1	it	it	PRON
ijtc-718	145	2	can	can	AUX
ijtc-718	145	3	be	be	AUX
ijtc-718	145	4	because	because	SCONJ
ijtc-718	145	5	almost	almost	ADV
ijtc-718	145	6	all	all	DET
ijtc-718	145	7	companies	company	NOUN
ijtc-718	145	8	have	have	AUX
ijtc-718	145	9	experienced	experience	VERB
ijtc-718	145	10	a	a	DET
ijtc-718	145	11	decline	decline	NOUN
ijtc-718	145	12	in	in	ADP
ijtc-718	145	13	profits	profit	NOUN
ijtc-718	145	14	.	.	PUNCT
ijtc-718	146	1	if	if	SCONJ
ijtc-718	146	2	a	a	DET
ijtc-718	146	3	company	company	NOUN
ijtc-718	146	4	does	do	VERB
ijtc-718	146	5	too	too	ADV
ijtc-718	146	6	much	much	ADJ
ijtc-718	146	7	earnings	earning	NOUN
ijtc-718	146	8	management	management	NOUN
ijtc-718	146	9	,	,	PUNCT
ijtc-718	146	10	the	the	DET
ijtc-718	146	11	company	company	NOUN
ijtc-718	146	12	may	may	AUX
ijtc-718	146	13	even	even	ADV
ijtc-718	146	14	look	look	VERB
ijtc-718	146	15	strange	strange	ADJ
ijtc-718	146	16	and	and	CCONJ
ijtc-718	146	17	can	can	AUX
ijtc-718	146	18	be	be	AUX
ijtc-718	146	19	suspected	suspect	VERB
ijtc-718	146	20	of	of	ADP
ijtc-718	146	21	manipulating	manipulate	VERB
ijtc-718	146	22	profits	profit	NOUN
ijtc-718	146	23	during	during	ADP
ijtc-718	146	24	a	a	DET
ijtc-718	146	25	pandemic	pandemic	NOUN
ijtc-718	146	26	.	.	PUNCT
ijtc-718	147	1	in	in	ADP
ijtc-718	147	2	this	this	DET
ijtc-718	147	3	study	study	NOUN
ijtc-718	147	4	,	,	PUNCT
ijtc-718	147	5	the	the	DET
ijtc-718	147	6	rem	rem	NOUN
ijtc-718	147	7	value	value	NOUN
ijtc-718	147	8	is	be	AUX
ijtc-718	147	9	the	the	DET
ijtc-718	147	10	sum	sum	NOUN
ijtc-718	147	11	of	of	ADP
ijtc-718	147	12	overproduction	overproduction	NOUN
ijtc-718	147	13	and	and	CCONJ
ijtc-718	147	14	manipulated	manipulate	VERB
ijtc-718	147	15	discretionary	discretionary	ADJ
ijtc-718	147	16	expenses	expense	NOUN
ijtc-718	147	17	.	.	PUNCT
ijtc-718	148	1	companies	company	NOUN
ijtc-718	148	2	can	can	AUX
ijtc-718	148	3	carry	carry	VERB
ijtc-718	148	4	out	out	ADP
ijtc-718	148	5	overproduction	overproduction	NOUN
ijtc-718	148	6	activities	activity	NOUN
ijtc-718	148	7	to	to	PART
ijtc-718	148	8	reduce	reduce	VERB
ijtc-718	148	9	the	the	DET
ijtc-718	148	10	cost	cost	NOUN
ijtc-718	148	11	of	of	ADP
ijtc-718	148	12	production	production	NOUN
ijtc-718	148	13	so	so	SCONJ
ijtc-718	148	14	that	that	SCONJ
ijtc-718	148	15	company	company	NOUN
ijtc-718	148	16	profits	profit	NOUN
ijtc-718	148	17	can	can	AUX
ijtc-718	148	18	increase	increase	VERB
ijtc-718	148	19	.	.	PUNCT
ijtc-718	149	1	furthermore	furthermore	ADV
ijtc-718	149	2	,	,	PUNCT
ijtc-718	149	3	in	in	ADP
ijtc-718	149	4	terms	term	NOUN
ijtc-718	149	5	of	of	ADP
ijtc-718	149	6	the	the	DET
ijtc-718	149	7	manipulation	manipulation	NOUN
ijtc-718	149	8	of	of	ADP
ijtc-718	149	9	discretionary	discretionary	ADJ
ijtc-718	149	10	expenses	expense	NOUN
ijtc-718	149	11	,	,	PUNCT
ijtc-718	149	12	the	the	DET
ijtc-718	149	13	results	result	NOUN
ijtc-718	149	14	of	of	ADP
ijtc-718	149	15	statistical	statistical	ADJ
ijtc-718	149	16	tests	test	NOUN
ijtc-718	149	17	show	show	VERB
ijtc-718	149	18	that	that	SCONJ
ijtc-718	149	19	discretionary	discretionary	ADJ
ijtc-718	149	20	expenses	expense	NOUN
ijtc-718	149	21	have	have	AUX
ijtc-718	149	22	increased	increase	VERB
ijtc-718	149	23	,	,	PUNCT
ijtc-718	149	24	which	which	PRON
ijtc-718	149	25	indicates	indicate	VERB
ijtc-718	149	26	that	that	SCONJ
ijtc-718	149	27	the	the	DET
ijtc-718	149	28	level	level	NOUN
ijtc-718	149	29	of	of	ADP
ijtc-718	149	30	manipulation	manipulation	NOUN
ijtc-718	149	31	of	of	ADP
ijtc-718	149	32	discretionary	discretionary	ADJ
ijtc-718	149	33	expenses	expense	NOUN
ijtc-718	149	34	has	have	AUX
ijtc-718	149	35	also	also	ADV
ijtc-718	149	36	increased	increase	VERB
ijtc-718	149	37	.	.	PUNCT
ijtc-718	150	1	the	the	DET
ijtc-718	150	2	reason	reason	NOUN
ijtc-718	150	3	is	be	AUX
ijtc-718	150	4	that	that	SCONJ
ijtc-718	150	5	amidst	amidst	ADP
ijtc-718	150	6	the	the	DET
ijtc-718	150	7	uncertain	uncertain	ADJ
ijtc-718	150	8	conditions	condition	NOUN
ijtc-718	150	9	of	of	ADP
ijtc-718	150	10	a	a	DET
ijtc-718	150	11	pandemic	pandemic	ADJ
ijtc-718	150	12	,	,	PUNCT
ijtc-718	150	13	companies	company	NOUN
ijtc-718	150	14	are	be	AUX
ijtc-718	150	15	also	also	ADV
ijtc-718	150	16	pressing	press	VERB
ijtc-718	150	17	discretionary	discretionary	ADJ
ijtc-718	150	18	expenses	expense	NOUN
ijtc-718	150	19	,	,	PUNCT
ijtc-718	150	20	for	for	ADP
ijtc-718	150	21	example	example	NOUN
ijtc-718	150	22	,	,	PUNCT
ijtc-718	150	23	by	by	ADP
ijtc-718	150	24	suppressing	suppress	VERB
ijtc-718	150	25	or	or	CCONJ
ijtc-718	150	26	postponing	postpone	VERB
ijtc-718	150	27	employee	employee	NOUN
ijtc-718	150	28	training	training	NOUN
ijtc-718	150	29	,	,	PUNCT
ijtc-718	150	30	official	official	ADJ
ijtc-718	150	31	travel	travel	NOUN
ijtc-718	150	32	,	,	PUNCT
ijtc-718	150	33	and	and	CCONJ
ijtc-718	150	34	transportation	transportation	NOUN
ijtc-718	150	35	expenses	expense	NOUN
ijtc-718	150	36	.	.	PUNCT
ijtc-718	151	1	these	these	DET
ijtc-718	151	2	costs	cost	NOUN
ijtc-718	151	3	can	can	AUX
ijtc-718	151	4	be	be	AUX
ijtc-718	151	5	reduced	reduce	VERB
ijtc-718	151	6	because	because	SCONJ
ijtc-718	151	7	of	of	ADP
ijtc-718	151	8	instructions	instruction	NOUN
ijtc-718	151	9	from	from	ADP
ijtc-718	151	10	the	the	DET
ijtc-718	151	11	government	government	NOUN
ijtc-718	151	12	regarding	regard	VERB
ijtc-718	151	13	restrictions	restriction	NOUN
ijtc-718	151	14	on	on	ADP
ijtc-718	151	15	mobilizing	mobilize	VERB
ijtc-718	151	16	community	community	NOUN
ijtc-718	151	17	activities	activity	NOUN
ijtc-718	151	18	or	or	CCONJ
ijtc-718	151	19	what	what	PRON
ijtc-718	151	20	is	be	AUX
ijtc-718	151	21	called	call	VERB
ijtc-718	151	22	large	large	ADJ
ijtc-718	151	23	-	-	PUNCT
ijtc-718	151	24	scale	scale	NOUN
ijtc-718	151	25	social	social	ADJ
ijtc-718	151	26	restrictions	restriction	NOUN
ijtc-718	151	27	(	(	PUNCT
ijtc-718	151	28	psbb	psbb	NOUN
ijtc-718	151	29	)	)	PUNCT
ijtc-718	151	30	.	.	PUNCT
ijtc-718	152	1	the	the	DET
ijtc-718	152	2	uncertain	uncertain	ADJ
ijtc-718	152	3	pandemic	pandemic	ADJ
ijtc-718	152	4	conditions	condition	NOUN
ijtc-718	152	5	have	have	AUX
ijtc-718	152	6	led	lead	VERB
ijtc-718	152	7	to	to	ADP
ijtc-718	152	8	uncertain	uncertain	ADJ
ijtc-718	152	9	economic	economic	ADJ
ijtc-718	152	10	conditions	condition	NOUN
ijtc-718	152	11	,	,	PUNCT
ijtc-718	152	12	so	so	ADV
ijtc-718	152	13	high	high	ADJ
ijtc-718	152	14	profits	profit	NOUN
ijtc-718	152	15	are	be	AUX
ijtc-718	152	16	considered	consider	VERB
ijtc-718	152	17	strange	strange	ADJ
ijtc-718	152	18	and	and	CCONJ
ijtc-718	152	19	suspicious	suspicious	ADJ
ijtc-718	152	20	.	.	PUNCT
ijtc-718	153	1	thus	thus	ADV
ijtc-718	153	2	,	,	PUNCT
ijtc-718	153	3	aggressive	aggressive	ADJ
ijtc-718	153	4	earnings	earning	NOUN
ijtc-718	153	5	management	management	NOUN
ijtc-718	153	6	can	can	AUX
ijtc-718	153	7	threaten	threaten	VERB
ijtc-718	153	8	the	the	DET
ijtc-718	153	9	management	management	NOUN
ijtc-718	153	10	's	's	PART
ijtc-718	153	11	position	position	NOUN
ijtc-718	153	12	(	(	PUNCT
ijtc-718	153	13	azizah	azizah	NOUN
ijtc-718	153	14	,	,	PUNCT
ijtc-718	153	15	2021	2021	NUM
ijtc-718	153	16	)	)	PUNCT
ijtc-718	153	17	.	.	PUNCT
ijtc-718	154	1	differences	difference	NOUN
ijtc-718	154	2	in	in	ADP
ijtc-718	154	3	the	the	DET
ijtc-718	154	4	level	level	NOUN
ijtc-718	154	5	of	of	ADP
ijtc-718	154	6	tax	tax	NOUN
ijtc-718	154	7	aggressiveness	aggressiveness	NOUN
ijtc-718	154	8	before	before	ADP
ijtc-718	154	9	and	and	CCONJ
ijtc-718	154	10	after	after	ADP
ijtc-718	154	11	the	the	DET
ijtc-718	154	12	pandemic	pandemic	ADJ
ijtc-718	154	13	the	the	DET
ijtc-718	154	14	results	result	NOUN
ijtc-718	154	15	of	of	ADP
ijtc-718	154	16	the	the	DET
ijtc-718	154	17	hypothesis	hypothesis	NOUN
ijtc-718	154	18	test	test	NOUN
ijtc-718	154	19	showed	show	VERB
ijtc-718	154	20	that	that	SCONJ
ijtc-718	154	21	there	there	PRON
ijtc-718	154	22	was	be	VERB
ijtc-718	154	23	no	no	DET
ijtc-718	154	24	level	level	NOUN
ijtc-718	154	25	of	of	ADP
ijtc-718	154	26	tax	tax	NOUN
ijtc-718	154	27	evasion	evasion	NOUN
ijtc-718	154	28	before	before	ADP
ijtc-718	154	29	and	and	CCONJ
ijtc-718	154	30	during	during	ADP
ijtc-718	154	31	the	the	DET
ijtc-718	154	32	pandemic	pandemic	NOUN
ijtc-718	154	33	.	.	PUNCT
ijtc-718	155	1	even	even	ADV
ijtc-718	155	2	though	though	SCONJ
ijtc-718	155	3	there	there	PRON
ijtc-718	155	4	were	be	VERB
ijtc-718	155	5	opportunities	opportunity	NOUN
ijtc-718	155	6	for	for	SCONJ
ijtc-718	155	7	managers	manager	NOUN
ijtc-718	155	8	to	to	PART
ijtc-718	155	9	take	take	VERB
ijtc-718	155	10	advantage	advantage	NOUN
ijtc-718	155	11	of	of	ADP
ijtc-718	155	12	tax	tax	NOUN
ijtc-718	155	13	avoidance	avoidance	NOUN
ijtc-718	155	14	more	more	ADV
ijtc-718	155	15	aggressively	aggressively	ADV
ijtc-718	155	16	during	during	ADP
ijtc-718	155	17	a	a	DET
ijtc-718	155	18	pandemic	pandemic	ADJ
ijtc-718	155	19	,	,	PUNCT
ijtc-718	155	20	such	such	ADJ
ijtc-718	155	21	as	as	ADP
ijtc-718	155	22	tax	tax	NOUN
ijtc-718	155	23	incentives	incentive	NOUN
ijtc-718	155	24	,	,	PUNCT
ijtc-718	155	25	this	this	DET
ijtc-718	155	26	condition	condition	NOUN
ijtc-718	155	27	did	do	AUX
ijtc-718	155	28	not	not	PART
ijtc-718	155	29	result	result	VERB
ijtc-718	155	30	in	in	ADP
ijtc-718	155	31	managers	manager	NOUN
ijtc-718	155	32	being	be	AUX
ijtc-718	155	33	more	more	ADV
ijtc-718	155	34	aggressive	aggressive	ADJ
ijtc-718	155	35	in	in	ADP
ijtc-718	155	36	tax	tax	NOUN
ijtc-718	155	37	evasion	evasion	NOUN
ijtc-718	155	38	.	.	PUNCT
ijtc-718	156	1	the	the	DET
ijtc-718	156	2	results	result	NOUN
ijtc-718	156	3	of	of	ADP
ijtc-718	156	4	this	this	DET
ijtc-718	156	5	test	test	NOUN
ijtc-718	156	6	are	be	AUX
ijtc-718	156	7	following	follow	VERB
ijtc-718	156	8	firmansyah	firmansyah	NOUN
ijtc-718	156	9	and	and	CCONJ
ijtc-718	156	10	ardiyansah	ardiyansah	NOUN
ijtc-718	156	11	(	(	PUNCT
ijtc-718	156	12	2020	2020	NUM
ijtc-718	156	13	)	)	PUNCT
ijtc-718	156	14	.	.	PUNCT
ijtc-718	157	1	even	even	ADV
ijtc-718	157	2	during	during	ADP
ijtc-718	157	3	work	work	NOUN
ijtc-718	157	4	-	-	PUNCT
ijtc-718	157	5	from	from	ADP
ijtc-718	157	6	-	-	PUNCT
ijtc-718	157	7	home	home	NOUN
ijtc-718	157	8	for	for	ADP
ijtc-718	157	9	tax	tax	NOUN
ijtc-718	157	10	officials	official	NOUN
ijtc-718	157	11	,	,	PUNCT
ijtc-718	157	12	the	the	DET
ijtc-718	157	13	level	level	NOUN
ijtc-718	157	14	of	of	ADP
ijtc-718	157	15	control	control	NOUN
ijtc-718	157	16	and	and	CCONJ
ijtc-718	157	17	supervision	supervision	NOUN
ijtc-718	157	18	of	of	ADP
ijtc-718	157	19	the	the	DET
ijtc-718	157	20	provision	provision	NOUN
ijtc-718	157	21	of	of	ADP
ijtc-718	157	22	tax	tax	NOUN
ijtc-718	157	23	incentives	incentive	NOUN
ijtc-718	157	24	still	still	ADV
ijtc-718	157	25	needs	need	VERB
ijtc-718	157	26	to	to	PART
ijtc-718	157	27	be	be	AUX
ijtc-718	157	28	improved	improve	VERB
ijtc-718	157	29	.	.	PUNCT
ijtc-718	158	1	in	in	ADP
ijtc-718	158	2	addition	addition	NOUN
ijtc-718	158	3	,	,	PUNCT
ijtc-718	158	4	during	during	ADP
ijtc-718	158	5	a	a	DET
ijtc-718	158	6	pandemic	pandemic	ADJ
ijtc-718	158	7	,	,	PUNCT
ijtc-718	158	8	tax	tax	NOUN
ijtc-718	158	9	incentives	incentive	NOUN
ijtc-718	158	10	in	in	ADP
ijtc-718	158	11	the	the	DET
ijtc-718	158	12	form	form	NOUN
ijtc-718	158	13	of	of	ADP
ijtc-718	158	14	reducing	reduce	VERB
ijtc-718	158	15	pph	pph	PROPN
ijtc-718	158	16	rates	rate	NOUN
ijtc-718	158	17	can	can	AUX
ijtc-718	158	18	make	make	VERB
ijtc-718	158	19	management	management	NOUN
ijtc-718	158	20	focus	focus	VERB
ijtc-718	158	21	on	on	ADP
ijtc-718	158	22	goals	goal	NOUN
ijtc-718	158	23	other	other	ADJ
ijtc-718	158	24	than	than	ADP
ijtc-718	158	25	tax	tax	NOUN
ijtc-718	158	26	avoidance	avoidance	NOUN
ijtc-718	158	27	.	.	PUNCT
ijtc-718	159	1	the	the	DET
ijtc-718	159	2	results	result	NOUN
ijtc-718	159	3	of	of	ADP
ijtc-718	159	4	the	the	DET
ijtc-718	159	5	descriptive	descriptive	ADJ
ijtc-718	159	6	analysis	analysis	NOUN
ijtc-718	159	7	show	show	VERB
ijtc-718	159	8	that	that	SCONJ
ijtc-718	159	9	before	before	ADP
ijtc-718	159	10	the	the	DET
ijtc-718	159	11	pandemic	pandemic	ADJ
ijtc-718	159	12	period	period	NOUN
ijtc-718	159	13	,	,	PUNCT
ijtc-718	159	14	the	the	DET
ijtc-718	159	15	average	average	ADJ
ijtc-718	159	16	tax	tax	NOUN
ijtc-718	159	17	burden	burden	NOUN
ijtc-718	159	18	ratio	ratio	NOUN
ijtc-718	159	19	was25.65	was25.65	NOUN
ijtc-718	159	20	%	%	NOUN
ijtc-718	159	21	then	then	ADV
ijtc-718	159	22	decreased	decrease	VERB
ijtc-718	159	23	to	to	ADP
ijtc-718	159	24	22.29	22.29	NUM
ijtc-718	159	25	%	%	NOUN
ijtc-718	159	26	during	during	ADP
ijtc-718	159	27	the	the	DET
ijtc-718	159	28	pandemic	pandemic	NOUN
ijtc-718	159	29	even	even	ADV
ijtc-718	159	30	though	though	SCONJ
ijtc-718	159	31	the	the	DET
ijtc-718	159	32	government	government	NOUN
ijtc-718	159	33	has	have	AUX
ijtc-718	159	34	provided	provide	VERB
ijtc-718	159	35	tax	tax	NOUN
ijtc-718	159	36	incentives	incentive	NOUN
ijtc-718	159	37	and	and	CCONJ
ijtc-718	159	38	reduced	reduce	VERB
ijtc-718	159	39	tariff	tariff	NOUN
ijtc-718	159	40	adjustments	adjustment	NOUN
ijtc-718	159	41	for	for	ADP
ijtc-718	159	42	go	go	VERB
ijtc-718	159	43	-	-	PUNCT
ijtc-718	159	44	public	public	ADJ
ijtc-718	159	45	companies	company	NOUN
ijtc-718	159	46	that	that	PRON
ijtc-718	159	47	meet	meet	VERB
ijtc-718	159	48	the	the	DET
ijtc-718	159	49	requirements	requirement	NOUN
ijtc-718	159	50	of	of	ADP
ijtc-718	159	51	perppu	perppu	PROPN
ijtc-718	159	52	no	no	INTJ
ijtc-718	159	53	.	.	PROPN
ijtc-718	159	54	1	1	NUM
ijtc-718	159	55	of	of	ADP
ijtc-718	159	56	2020	2020	NUM
ijtc-718	159	57	article	article	NOUN
ijtc-718	159	58	5	5	NUM
ijtc-718	160	1	paragraph	paragraph	NOUN
ijtc-718	160	2	3	3	NUM
ijtc-718	160	3	.	.	PUNCT
ijtc-718	160	4	effect	effect	NOUN
ijtc-718	160	5	of	of	ADP
ijtc-718	160	6	accrual	accrual	ADJ
ijtc-718	160	7	profit	profit	NOUN
ijtc-718	160	8	management	management	NOUN
ijtc-718	160	9	(	(	PUNCT
ijtc-718	160	10	aem	aem	PROPN
ijtc-718	160	11	)	)	PUNCT
ijtc-718	160	12	on	on	ADP
ijtc-718	160	13	tax	tax	NOUN
ijtc-718	160	14	aggressiveness	aggressiveness	NOUN
ijtc-718	160	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	160	16	earnings	earning	NOUN
ijtc-718	160	17	management	management	NOUN
ijtc-718	160	18	and	and	CCONJ
ijtc-718	160	19	tax	tax	NOUN
ijtc-718	160	20	aggressivity	aggressivity	NOUN
ijtc-718	160	21	before	before	ADP
ijtc-718	160	22	and	and	CCONJ
ijtc-718	160	23	during	during	ADP
ijtc-718	160	24	the	the	DET
ijtc-718	160	25	covid-19	covid-19	PROPN
ijtc-718	160	26	pandemic	pandemic	NOUN
ijtc-718	160	27	(	(	PUNCT
ijtc-718	160	28	an	an	DET
ijtc-718	160	29	evidence	evidence	NOUN
ijtc-718	160	30	from	from	ADP
ijtc-718	160	31	indonesia	indonesia	PROPN
ijtc-718	160	32	)	)	PUNCT
ijtc-718	160	33	oktyawati	oktyawati	ADJ
ijtc-718	160	34	,	,	PUNCT
ijtc-718	160	35	siregar	siregar	NOUN
ijtc-718	160	36	,	,	PUNCT
ijtc-718	160	37	and	and	CCONJ
ijtc-718	160	38	rumiyati	rumiyati	NOUN
ijtc-718	160	39	246	246	NUM
ijtc-718	161	1	|	|	ADV
ijtc-718	161	2	ilomata	ilomata	PROPN
ijtc-718	161	3	international	international	ADJ
ijtc-718	161	4	journal	journal	NOUN
ijtc-718	161	5	of	of	ADP
ijtc-718	161	6	tax	tax	PROPN
ijtc-718	161	7	&	&	CCONJ
ijtc-718	161	8	accounting	account	VERB
ijtc-718	161	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-718	161	10	the	the	DET
ijtc-718	161	11	statistical	statistical	ADJ
ijtc-718	161	12	test	test	NOUN
ijtc-718	161	13	results	result	NOUN
ijtc-718	161	14	show	show	VERB
ijtc-718	161	15	that	that	SCONJ
ijtc-718	161	16	accrual	accrual	ADJ
ijtc-718	161	17	earnings	earning	NOUN
ijtc-718	161	18	management	management	NOUN
ijtc-718	161	19	does	do	AUX
ijtc-718	161	20	not	not	PART
ijtc-718	161	21	affect	affect	VERB
ijtc-718	161	22	tax	tax	NOUN
ijtc-718	161	23	aggressiveness	aggressiveness	NOUN
ijtc-718	161	24	(	(	PUNCT
ijtc-718	161	25	etr	etr	PROPN
ijtc-718	161	26	)	)	PUNCT
ijtc-718	161	27	during	during	ADP
ijtc-718	161	28	the	the	DET
ijtc-718	161	29	pandemic	pandemic	NOUN
ijtc-718	161	30	.	.	PUNCT
ijtc-718	162	1	this	this	DET
ijtc-718	162	2	result	result	NOUN
ijtc-718	162	3	is	be	AUX
ijtc-718	162	4	different	different	ADJ
ijtc-718	162	5	from	from	ADP
ijtc-718	162	6	the	the	DET
ijtc-718	162	7	research	research	NOUN
ijtc-718	162	8	of	of	ADP
ijtc-718	162	9	pajriansyah	pajriansyah	NOUN
ijtc-718	162	10	and	and	CCONJ
ijtc-718	162	11	firmansyah	firmansyah	NOUN
ijtc-718	162	12	(	(	PUNCT
ijtc-718	162	13	2017	2017	NUM
ijtc-718	162	14	)	)	PUNCT
ijtc-718	162	15	and	and	CCONJ
ijtc-718	162	16	suyanto	suyanto	ADP
ijtc-718	162	17	and	and	CCONJ
ijtc-718	162	18	supramono	supramono	PROPN
ijtc-718	162	19	(	(	PUNCT
ijtc-718	162	20	2012	2012	NUM
ijtc-718	162	21	)	)	PUNCT
ijtc-718	162	22	.	.	PUNCT
ijtc-718	163	1	in	in	ADP
ijtc-718	163	2	the	the	DET
ijtc-718	163	3	pandemic	pandemic	ADJ
ijtc-718	163	4	era	era	NOUN
ijtc-718	163	5	,	,	PUNCT
ijtc-718	163	6	profit	profit	NOUN
ijtc-718	163	7	management	management	NOUN
ijtc-718	163	8	is	be	AUX
ijtc-718	163	9	no	no	ADV
ijtc-718	163	10	longer	long	ADV
ijtc-718	163	11	the	the	DET
ijtc-718	163	12	goal	goal	NOUN
ijtc-718	163	13	of	of	ADP
ijtc-718	163	14	aggressively	aggressively	ADV
ijtc-718	163	15	avoiding	avoid	VERB
ijtc-718	163	16	taxes	taxis	NOUN
ijtc-718	163	17	(	(	PUNCT
ijtc-718	163	18	tax	tax	NOUN
ijtc-718	163	19	aggressiveness	aggressiveness	NOUN
ijtc-718	163	20	)	)	PUNCT
ijtc-718	163	21	because	because	SCONJ
ijtc-718	163	22	,	,	PUNCT
ijtc-718	163	23	in	in	ADP
ijtc-718	163	24	the	the	DET
ijtc-718	163	25	pandemic	pandemic	ADJ
ijtc-718	163	26	era	era	NOUN
ijtc-718	163	27	,	,	PUNCT
ijtc-718	163	28	there	there	PRON
ijtc-718	163	29	are	be	VERB
ijtc-718	163	30	tax	tax	NOUN
ijtc-718	163	31	incentives	incentive	NOUN
ijtc-718	163	32	and	and	CCONJ
ijtc-718	163	33	reduced	reduced	ADJ
ijtc-718	163	34	rates	rate	NOUN
ijtc-718	163	35	provided	provide	VERB
ijtc-718	163	36	by	by	ADP
ijtc-718	163	37	the	the	DET
ijtc-718	163	38	government	government	NOUN
ijtc-718	163	39	to	to	ADP
ijtc-718	163	40	taxpayers	taxpayer	NOUN
ijtc-718	163	41	.	.	PUNCT
ijtc-718	164	1	thus	thus	ADV
ijtc-718	164	2	,	,	PUNCT
ijtc-718	164	3	managers	manager	NOUN
ijtc-718	164	4	usually	usually	ADV
ijtc-718	164	5	carry	carry	VERB
ijtc-718	164	6	out	out	ADP
ijtc-718	164	7	earnings	earning	NOUN
ijtc-718	164	8	management	management	NOUN
ijtc-718	164	9	to	to	PART
ijtc-718	164	10	pursue	pursue	VERB
ijtc-718	164	11	incentives	incentive	NOUN
ijtc-718	164	12	in	in	ADP
ijtc-718	164	13	the	the	DET
ijtc-718	164	14	form	form	NOUN
ijtc-718	164	15	of	of	ADP
ijtc-718	164	16	bonuses	bonus	NOUN
ijtc-718	164	17	.	.	PUNCT
ijtc-718	165	1	however	however	ADV
ijtc-718	165	2	,	,	PUNCT
ijtc-718	165	3	earnings	earning	NOUN
ijtc-718	165	4	management	management	NOUN
ijtc-718	165	5	is	be	AUX
ijtc-718	165	6	carried	carry	VERB
ijtc-718	165	7	out	out	ADP
ijtc-718	165	8	at	at	ADP
ijtc-718	165	9	a	a	DET
ijtc-718	165	10	reasonable	reasonable	ADJ
ijtc-718	165	11	stage	stage	NOUN
ijtc-718	165	12	to	to	PART
ijtc-718	165	13	not	not	PART
ijtc-718	165	14	arouse	arouse	VERB
ijtc-718	165	15	suspicion	suspicion	NOUN
ijtc-718	165	16	from	from	ADP
ijtc-718	165	17	the	the	DET
ijtc-718	165	18	auditor	auditor	NOUN
ijtc-718	165	19	or	or	CCONJ
ijtc-718	165	20	shareholders	shareholder	NOUN
ijtc-718	165	21	(	(	PUNCT
ijtc-718	165	22	azizah	azizah	NOUN
ijtc-718	165	23	,	,	PUNCT
ijtc-718	165	24	2021	2021	NUM
ijtc-718	165	25	)	)	PUNCT
ijtc-718	165	26	.	.	PUNCT
ijtc-718	166	1	effect	effect	NOUN
ijtc-718	166	2	of	of	ADP
ijtc-718	166	3	real	real	ADJ
ijtc-718	166	4	earnings	earning	NOUN
ijtc-718	166	5	management	management	NOUN
ijtc-718	166	6	(	(	PUNCT
ijtc-718	166	7	rem	rem	NOUN
ijtc-718	166	8	)	)	PUNCT
ijtc-718	166	9	on	on	ADP
ijtc-718	166	10	tax	tax	NOUN
ijtc-718	166	11	aggressiveness	aggressiveness	NOUN
ijtc-718	166	12	statistical	statistical	ADJ
ijtc-718	166	13	test	test	NOUN
ijtc-718	166	14	results	result	NOUN
ijtc-718	166	15	show	show	VERB
ijtc-718	166	16	that	that	SCONJ
ijtc-718	166	17	during	during	ADP
ijtc-718	166	18	the	the	DET
ijtc-718	166	19	pandemic	pandemic	ADJ
ijtc-718	166	20	period	period	NOUN
ijtc-718	166	21	,	,	PUNCT
ijtc-718	166	22	actual	actual	ADJ
ijtc-718	166	23	earnings	earning	NOUN
ijtc-718	166	24	management	management	NOUN
ijtc-718	166	25	positively	positively	ADV
ijtc-718	166	26	affects	affect	VERB
ijtc-718	166	27	tax	tax	NOUN
ijtc-718	166	28	aggressiveness	aggressiveness	NOUN
ijtc-718	166	29	(	(	PUNCT
ijtc-718	166	30	cetr	cetr	NOUN
ijtc-718	166	31	)	)	PUNCT
ijtc-718	166	32	.	.	PUNCT
ijtc-718	167	1	these	these	DET
ijtc-718	167	2	results	result	NOUN
ijtc-718	167	3	show	show	VERB
ijtc-718	167	4	that	that	SCONJ
ijtc-718	167	5	tax	tax	NOUN
ijtc-718	167	6	aggressiveness	aggressiveness	NOUN
ijtc-718	167	7	decreased	decrease	VERB
ijtc-718	167	8	when	when	SCONJ
ijtc-718	167	9	managers	manager	NOUN
ijtc-718	167	10	in	in	ADP
ijtc-718	167	11	companies	company	NOUN
ijtc-718	167	12	used	use	VERB
ijtc-718	167	13	profit	profit	NOUN
ijtc-718	167	14	manipulation	manipulation	NOUN
ijtc-718	167	15	through	through	ADP
ijtc-718	167	16	real	real	ADJ
ijtc-718	167	17	activities	activity	NOUN
ijtc-718	167	18	—	—	PUNCT
ijtc-718	167	19	the	the	DET
ijtc-718	167	20	pandemic	pandemic	ADJ
ijtc-718	167	21	period	period	NOUN
ijtc-718	167	22	resulted	result	VERB
ijtc-718	167	23	in	in	ADP
ijtc-718	167	24	high	high	ADJ
ijtc-718	167	25	uncertainty	uncertainty	NOUN
ijtc-718	167	26	about	about	ADP
ijtc-718	167	27	economic	economic	ADJ
ijtc-718	167	28	conditions	condition	NOUN
ijtc-718	167	29	resulting	result	VERB
ijtc-718	167	30	in	in	ADP
ijtc-718	167	31	the	the	DET
ijtc-718	167	32	management	management	NOUN
ijtc-718	167	33	of	of	ADP
ijtc-718	167	34	real	real	ADJ
ijtc-718	167	35	earnings	earning	NOUN
ijtc-718	167	36	by	by	ADP
ijtc-718	167	37	managers	manager	NOUN
ijtc-718	167	38	allegedly	allegedly	ADV
ijtc-718	167	39	not	not	PART
ijtc-718	167	40	intended	intend	VERB
ijtc-718	167	41	for	for	ADP
ijtc-718	167	42	tax	tax	NOUN
ijtc-718	167	43	avoidance	avoidance	NOUN
ijtc-718	167	44	activities	activity	NOUN
ijtc-718	167	45	.	.	PUNCT
ijtc-718	168	1	managers	manager	NOUN
ijtc-718	168	2	carry	carry	VERB
ijtc-718	168	3	out	out	ADP
ijtc-718	168	4	real	real	ADJ
ijtc-718	168	5	earnings	earning	NOUN
ijtc-718	168	6	management	management	NOUN
ijtc-718	168	7	to	to	PART
ijtc-718	168	8	increase	increase	VERB
ijtc-718	168	9	company	company	NOUN
ijtc-718	168	10	profits	profit	NOUN
ijtc-718	168	11	in	in	ADP
ijtc-718	168	12	order	order	NOUN
ijtc-718	168	13	to	to	PART
ijtc-718	168	14	achieve	achieve	VERB
ijtc-718	168	15	predetermined	predetermined	ADJ
ijtc-718	168	16	profit	profit	NOUN
ijtc-718	168	17	targets	target	NOUN
ijtc-718	168	18	.	.	PUNCT
ijtc-718	169	1	even	even	ADV
ijtc-718	169	2	though	though	SCONJ
ijtc-718	169	3	the	the	DET
ijtc-718	169	4	pandemic	pandemic	NOUN
ijtc-718	169	5	tends	tend	VERB
ijtc-718	169	6	not	not	PART
ijtc-718	169	7	to	to	PART
ijtc-718	169	8	disrupt	disrupt	VERB
ijtc-718	169	9	companies	company	NOUN
ijtc-718	169	10	in	in	ADP
ijtc-718	169	11	the	the	DET
ijtc-718	169	12	consumer	consumer	NOUN
ijtc-718	169	13	goods	good	NOUN
ijtc-718	169	14	industry	industry	NOUN
ijtc-718	169	15	sector	sector	NOUN
ijtc-718	169	16	as	as	ADV
ijtc-718	169	17	much	much	ADV
ijtc-718	169	18	as	as	ADP
ijtc-718	169	19	companies	company	NOUN
ijtc-718	169	20	in	in	ADP
ijtc-718	169	21	other	other	ADJ
ijtc-718	169	22	sectors	sector	NOUN
ijtc-718	169	23	,	,	PUNCT
ijtc-718	169	24	companies	company	NOUN
ijtc-718	169	25	need	need	VERB
ijtc-718	169	26	to	to	PART
ijtc-718	169	27	increase	increase	VERB
ijtc-718	169	28	profits	profit	NOUN
ijtc-718	169	29	to	to	PART
ijtc-718	169	30	convince	convince	VERB
ijtc-718	169	31	company	company	NOUN
ijtc-718	169	32	owners	owner	NOUN
ijtc-718	169	33	about	about	ADP
ijtc-718	169	34	the	the	DET
ijtc-718	169	35	company	company	NOUN
ijtc-718	169	36	's	's	PART
ijtc-718	169	37	sustainability	sustainability	NOUN
ijtc-718	169	38	in	in	ADP
ijtc-718	169	39	the	the	DET
ijtc-718	169	40	future	future	NOUN
ijtc-718	169	41	.	.	PUNCT
ijtc-718	170	1	managers	manager	NOUN
ijtc-718	170	2	'	'	PART
ijtc-718	170	3	efforts	effort	NOUN
ijtc-718	170	4	to	to	PART
ijtc-718	170	5	achieve	achieve	VERB
ijtc-718	170	6	this	this	DET
ijtc-718	170	7	targeted	target	VERB
ijtc-718	170	8	profit	profit	NOUN
ijtc-718	170	9	can	can	AUX
ijtc-718	170	10	be	be	AUX
ijtc-718	170	11	based	base	VERB
ijtc-718	170	12	on	on	ADP
ijtc-718	170	13	gaining	gain	VERB
ijtc-718	170	14	shareholder	shareholder	NOUN
ijtc-718	170	15	trust	trust	NOUN
ijtc-718	170	16	in	in	ADP
ijtc-718	170	17	the	the	DET
ijtc-718	170	18	hope	hope	NOUN
ijtc-718	170	19	that	that	SCONJ
ijtc-718	170	20	they	they	PRON
ijtc-718	170	21	will	will	AUX
ijtc-718	170	22	still	still	ADV
ijtc-718	170	23	be	be	AUX
ijtc-718	170	24	allowed	allow	VERB
ijtc-718	170	25	to	to	PART
ijtc-718	170	26	occupy	occupy	VERB
ijtc-718	170	27	the	the	DET
ijtc-718	170	28	current	current	ADJ
ijtc-718	170	29	position	position	NOUN
ijtc-718	170	30	.	.	PUNCT
ijtc-718	171	1	therefore	therefore	ADV
ijtc-718	171	2	,	,	PUNCT
ijtc-718	171	3	managers	manager	NOUN
ijtc-718	171	4	make	make	VERB
ijtc-718	171	5	all	all	DET
ijtc-718	171	6	efforts	effort	NOUN
ijtc-718	171	7	to	to	PART
ijtc-718	171	8	meet	meet	VERB
ijtc-718	171	9	the	the	DET
ijtc-718	171	10	targeted	target	VERB
ijtc-718	171	11	profits	profit	NOUN
ijtc-718	171	12	,	,	PUNCT
ijtc-718	171	13	one	one	NUM
ijtc-718	171	14	of	of	ADP
ijtc-718	171	15	which	which	PRON
ijtc-718	171	16	is	be	AUX
ijtc-718	171	17	practicing	practice	VERB
ijtc-718	171	18	real	real	ADJ
ijtc-718	171	19	earnings	earning	NOUN
ijtc-718	171	20	management	management	NOUN
ijtc-718	171	21	.	.	PUNCT
ijtc-718	172	1	however	however	ADV
ijtc-718	172	2	,	,	PUNCT
ijtc-718	172	3	incentives	incentive	VERB
ijtc-718	172	4	from	from	ADP
ijtc-718	172	5	the	the	DET
ijtc-718	172	6	government	government	NOUN
ijtc-718	172	7	in	in	ADP
ijtc-718	172	8	the	the	DET
ijtc-718	172	9	form	form	NOUN
ijtc-718	172	10	of	of	ADP
ijtc-718	172	11	reduced	reduce	VERB
ijtc-718	172	12	tax	tax	NOUN
ijtc-718	172	13	rates	rate	NOUN
ijtc-718	172	14	make	make	VERB
ijtc-718	172	15	the	the	DET
ijtc-718	172	16	relative	relative	ADJ
ijtc-718	172	17	cost	cost	NOUN
ijtc-718	172	18	of	of	ADP
ijtc-718	172	19	using	use	VERB
ijtc-718	172	20	real	real	ADJ
ijtc-718	172	21	earnings	earning	NOUN
ijtc-718	172	22	management	management	NOUN
ijtc-718	172	23	practices	practice	NOUN
ijtc-718	172	24	lower	low	ADJ
ijtc-718	172	25	so	so	SCONJ
ijtc-718	172	26	that	that	SCONJ
ijtc-718	172	27	managers	manager	NOUN
ijtc-718	172	28	are	be	AUX
ijtc-718	172	29	more	more	ADV
ijtc-718	172	30	flexible	flexible	ADJ
ijtc-718	172	31	in	in	ADP
ijtc-718	172	32	practicing	practice	VERB
ijtc-718	172	33	real	real	ADJ
ijtc-718	172	34	earnings	earning	NOUN
ijtc-718	172	35	management	management	NOUN
ijtc-718	172	36	.	.	PUNCT
ijtc-718	173	1	on	on	ADP
ijtc-718	173	2	the	the	DET
ijtc-718	173	3	other	other	ADJ
ijtc-718	173	4	hand	hand	NOUN
ijtc-718	173	5	,	,	PUNCT
ijtc-718	173	6	the	the	DET
ijtc-718	173	7	advantages	advantage	NOUN
ijtc-718	173	8	of	of	ADP
ijtc-718	173	9	real	real	ADJ
ijtc-718	173	10	earnings	earning	NOUN
ijtc-718	173	11	management	management	NOUN
ijtc-718	173	12	in	in	ADP
ijtc-718	173	13	the	the	DET
ijtc-718	173	14	form	form	NOUN
ijtc-718	173	15	of	of	ADP
ijtc-718	173	16	being	be	AUX
ijtc-718	173	17	more	more	ADV
ijtc-718	173	18	difficult	difficult	ADJ
ijtc-718	173	19	to	to	PART
ijtc-718	173	20	detect	detect	VERB
ijtc-718	173	21	by	by	ADP
ijtc-718	173	22	tax	tax	NOUN
ijtc-718	173	23	authority	authority	NOUN
ijtc-718	173	24	employees	employee	NOUN
ijtc-718	173	25	make	make	VERB
ijtc-718	173	26	companies	company	NOUN
ijtc-718	173	27	refrain	refrain	VERB
ijtc-718	173	28	from	from	ADP
ijtc-718	173	29	using	use	VERB
ijtc-718	173	30	their	their	PRON
ijtc-718	173	31	discretion	discretion	NOUN
ijtc-718	173	32	in	in	ADP
ijtc-718	173	33	carrying	carry	VERB
ijtc-718	173	34	out	out	ADP
ijtc-718	173	35	earnings	earning	NOUN
ijtc-718	173	36	management	management	NOUN
ijtc-718	173	37	for	for	ADP
ijtc-718	173	38	tax	tax	NOUN
ijtc-718	173	39	avoidance	avoidance	NOUN
ijtc-718	173	40	motives	motive	NOUN
ijtc-718	173	41	vulnerable	vulnerable	ADJ
ijtc-718	173	42	to	to	ADP
ijtc-718	173	43	future	future	ADJ
ijtc-718	173	44	tax	tax	NOUN
ijtc-718	173	45	audits	audits	NOUN
ijtc-718	173	46	and	and	CCONJ
ijtc-718	173	47	risk	risk	NOUN
ijtc-718	173	48	-	-	PUNCT
ijtc-718	173	49	endangering	endanger	VERB
ijtc-718	173	50	their	their	PRON
ijtc-718	173	51	position	position	NOUN
ijtc-718	173	52	.	.	PUNCT
ijtc-718	174	1	conclusion	conclusion	NOUN
ijtc-718	174	2	the	the	DET
ijtc-718	174	3	conclusion	conclusion	NOUN
ijtc-718	174	4	is	be	AUX
ijtc-718	174	5	that	that	SCONJ
ijtc-718	174	6	there	there	PRON
ijtc-718	174	7	were	be	VERB
ijtc-718	174	8	differences	difference	NOUN
ijtc-718	174	9	in	in	ADP
ijtc-718	174	10	the	the	DET
ijtc-718	174	11	level	level	NOUN
ijtc-718	174	12	of	of	ADP
ijtc-718	174	13	earnings	earning	NOUN
ijtc-718	174	14	management	management	NOUN
ijtc-718	174	15	before	before	ADP
ijtc-718	174	16	and	and	CCONJ
ijtc-718	174	17	during	during	ADP
ijtc-718	174	18	the	the	DET
ijtc-718	174	19	pandemic	pandemic	NOUN
ijtc-718	174	20	.	.	PUNCT
ijtc-718	175	1	however	however	ADV
ijtc-718	175	2	,	,	PUNCT
ijtc-718	175	3	it	it	PRON
ijtc-718	175	4	was	be	AUX
ijtc-718	175	5	found	find	VERB
ijtc-718	175	6	that	that	SCONJ
ijtc-718	175	7	there	there	PRON
ijtc-718	175	8	was	be	VERB
ijtc-718	175	9	no	no	DET
ijtc-718	175	10	difference	difference	NOUN
ijtc-718	175	11	in	in	ADP
ijtc-718	175	12	tax	tax	NOUN
ijtc-718	175	13	aggressiveness	aggressiveness	NOUN
ijtc-718	175	14	before	before	ADP
ijtc-718	175	15	and	and	CCONJ
ijtc-718	175	16	during	during	ADP
ijtc-718	175	17	the	the	DET
ijtc-718	175	18	pandemic	pandemic	NOUN
ijtc-718	175	19	.	.	PUNCT
ijtc-718	176	1	then	then	ADV
ijtc-718	176	2	accrual	accrual	ADJ
ijtc-718	176	3	and	and	CCONJ
ijtc-718	176	4	actual	actual	ADJ
ijtc-718	176	5	earnings	earning	NOUN
ijtc-718	176	6	management	management	NOUN
ijtc-718	176	7	partially	partially	ADV
ijtc-718	176	8	have	have	VERB
ijtc-718	176	9	a	a	DET
ijtc-718	176	10	positive	positive	ADJ
ijtc-718	176	11	effect	effect	NOUN
ijtc-718	176	12	on	on	ADP
ijtc-718	176	13	tax	tax	NOUN
ijtc-718	176	14	aggressiveness	aggressiveness	NOUN
ijtc-718	176	15	proxied	proxie	VERB
ijtc-718	176	16	by	by	ADP
ijtc-718	176	17	the	the	DET
ijtc-718	176	18	effective	effective	ADJ
ijtc-718	176	19	cash	cash	NOUN
ijtc-718	176	20	rate	rate	NOUN
ijtc-718	176	21	,	,	PUNCT
ijtc-718	176	22	but	but	CCONJ
ijtc-718	176	23	when	when	SCONJ
ijtc-718	176	24	proxied	proxie	VERB
ijtc-718	176	25	by	by	ADP
ijtc-718	176	26	etr	etr	PROPN
ijtc-718	176	27	,	,	PUNCT
ijtc-718	176	28	it	it	PRON
ijtc-718	176	29	has	have	VERB
ijtc-718	176	30	no	no	DET
ijtc-718	176	31	effect	effect	NOUN
ijtc-718	176	32	.	.	PUNCT
ijtc-718	177	1	this	this	DET
ijtc-718	177	2	research	research	NOUN
ijtc-718	177	3	is	be	AUX
ijtc-718	177	4	expected	expect	VERB
ijtc-718	177	5	to	to	PART
ijtc-718	177	6	provide	provide	VERB
ijtc-718	177	7	both	both	CCONJ
ijtc-718	177	8	theoretical	theoretical	ADJ
ijtc-718	177	9	and	and	CCONJ
ijtc-718	177	10	practical	practical	ADJ
ijtc-718	177	11	contributions	contribution	NOUN
ijtc-718	177	12	.	.	PUNCT
ijtc-718	178	1	theoretically	theoretically	ADV
ijtc-718	178	2	,	,	PUNCT
ijtc-718	178	3	this	this	DET
ijtc-718	178	4	research	research	NOUN
ijtc-718	178	5	will	will	AUX
ijtc-718	178	6	add	add	VERB
ijtc-718	178	7	references	reference	NOUN
ijtc-718	178	8	related	relate	VERB
ijtc-718	178	9	to	to	ADP
ijtc-718	178	10	earnings	earning	NOUN
ijtc-718	178	11	management	management	NOUN
ijtc-718	178	12	and	and	CCONJ
ijtc-718	178	13	tax	tax	NOUN
ijtc-718	178	14	aggressiveness	aggressiveness	NOUN
ijtc-718	178	15	.	.	PUNCT
ijtc-718	179	1	whereas	whereas	SCONJ
ijtc-718	179	2	practically	practically	ADV
ijtc-718	179	3	,	,	PUNCT
ijtc-718	179	4	it	it	PRON
ijtc-718	179	5	can	can	AUX
ijtc-718	179	6	add	add	VERB
ijtc-718	179	7	input	input	NOUN
ijtc-718	179	8	to	to	ADP
ijtc-718	179	9	the	the	DET
ijtc-718	179	10	government	government	NOUN
ijtc-718	179	11	,	,	PUNCT
ijtc-718	179	12	especially	especially	ADV
ijtc-718	179	13	the	the	DET
ijtc-718	179	14	directorate	directorate	ADJ
ijtc-718	179	15	general	general	NOUN
ijtc-718	179	16	of	of	ADP
ijtc-718	179	17	taxes	taxis	NOUN
ijtc-718	179	18	,	,	PUNCT
ijtc-718	179	19	so	so	SCONJ
ijtc-718	179	20	that	that	SCONJ
ijtc-718	179	21	tax	tax	NOUN
ijtc-718	179	22	aggressiveness	aggressiveness	NOUN
ijtc-718	179	23	by	by	ADP
ijtc-718	179	24	companies	company	NOUN
ijtc-718	179	25	can	can	AUX
ijtc-718	179	26	be	be	AUX
ijtc-718	179	27	minimized	minimize	VERB
ijtc-718	179	28	.	.	PUNCT
ijtc-718	180	1	the	the	DET
ijtc-718	180	2	limitation	limitation	NOUN
ijtc-718	180	3	of	of	ADP
ijtc-718	180	4	this	this	DET
ijtc-718	180	5	study	study	NOUN
ijtc-718	180	6	is	be	AUX
ijtc-718	180	7	that	that	SCONJ
ijtc-718	180	8	it	it	PRON
ijtc-718	180	9	only	only	ADV
ijtc-718	180	10	used	use	VERB
ijtc-718	180	11	one	one	NUM
ijtc-718	180	12	period	period	NOUN
ijtc-718	180	13	before	before	ADV
ijtc-718	180	14	and	and	CCONJ
ijtc-718	180	15	one	one	NUM
ijtc-718	180	16	period	period	NOUN
ijtc-718	180	17	during	during	ADP
ijtc-718	180	18	the	the	DET
ijtc-718	180	19	pandemic	pandemic	NOUN
ijtc-718	180	20	.	.	PUNCT
ijtc-718	181	1	future	future	ADJ
ijtc-718	181	2	research	research	NOUN
ijtc-718	181	3	can	can	AUX
ijtc-718	181	4	use	use	VERB
ijtc-718	181	5	a	a	DET
ijtc-718	181	6	longer	long	ADJ
ijtc-718	181	7	period	period	NOUN
ijtc-718	181	8	to	to	PART
ijtc-718	181	9	make	make	VERB
ijtc-718	181	10	the	the	DET
ijtc-718	181	11	effects	effect	NOUN
ijtc-718	181	12	more	more	ADV
ijtc-718	181	13	visible	visible	ADJ
ijtc-718	181	14	.	.	PUNCT
ijtc-718	182	1	future	future	ADJ
ijtc-718	182	2	research	research	NOUN
ijtc-718	182	3	can	can	AUX
ijtc-718	182	4	also	also	ADV
ijtc-718	182	5	add	add	VERB
ijtc-718	182	6	other	other	ADJ
ijtc-718	182	7	variables	variable	NOUN
ijtc-718	182	8	that	that	PRON
ijtc-718	182	9	have	have	VERB
ijtc-718	182	10	a	a	DET
ijtc-718	182	11	greater	great	ADJ
ijtc-718	182	12	influence	influence	NOUN
ijtc-718	182	13	on	on	ADP
ijtc-718	182	14	tax	tax	NOUN
ijtc-718	182	15	aggressiveness	aggressiveness	NOUN
ijtc-718	182	16	,	,	PUNCT
ijtc-718	182	17	not	not	PART
ijtc-718	182	18	only	only	ADV
ijtc-718	182	19	earnings	earning	NOUN
ijtc-718	182	20	management	management	NOUN
ijtc-718	182	21	.	.	PUNCT
ijtc-718	183	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	183	2	earnings	earning	NOUN
ijtc-718	183	3	management	management	NOUN
ijtc-718	183	4	and	and	CCONJ
ijtc-718	183	5	tax	tax	NOUN
ijtc-718	183	6	aggressivity	aggressivity	NOUN
ijtc-718	183	7	before	before	ADP
ijtc-718	183	8	and	and	CCONJ
ijtc-718	183	9	during	during	ADP
ijtc-718	183	10	the	the	DET
ijtc-718	183	11	covid-19	covid-19	PROPN
ijtc-718	183	12	pandemic	pandemic	NOUN
ijtc-718	183	13	(	(	PUNCT
ijtc-718	183	14	an	an	DET
ijtc-718	183	15	evidence	evidence	NOUN
ijtc-718	183	16	from	from	ADP
ijtc-718	183	17	indonesia	indonesia	PROPN
ijtc-718	183	18	)	)	PUNCT
ijtc-718	183	19	oktyawati	oktyawati	ADJ
ijtc-718	183	20	,	,	PUNCT
ijtc-718	183	21	siregar	siregar	NOUN
ijtc-718	183	22	,	,	PUNCT
ijtc-718	183	23	and	and	CCONJ
ijtc-718	183	24	rumiyati	rumiyati	NOUN
ijtc-718	183	25	247	247	NUM
ijtc-718	183	26	|	|	NOUN
ijtc-718	183	27	ilomata	ilomata	NOUN
ijtc-718	183	28	international	international	ADJ
ijtc-718	183	29	journal	journal	NOUN
ijtc-718	183	30	of	of	ADP
ijtc-718	183	31	tax	tax	PROPN
ijtc-718	183	32	&	&	CCONJ
ijtc-718	183	33	accounting	accounting	PROPN
ijtc-718	183	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	183	35	reference	reference	NOUN
ijtc-718	183	36	abdelfattaha	abdelfattaha	NOUN
ijtc-718	183	37	,	,	PUNCT
ijtc-718	183	38	t.	t.	PROPN
ijtc-718	183	39	,	,	PUNCT
ijtc-718	183	40	&	&	CCONJ
ijtc-718	183	41	aboud	aboud	PROPN
ijtc-718	183	42	,	,	PUNCT
ijtc-718	183	43	a.	a.	NOUN
ijtc-718	183	44	(	(	PUNCT
ijtc-718	183	45	2020	2020	NUM
ijtc-718	183	46	)	)	PUNCT
ijtc-718	183	47	.	.	PUNCT
ijtc-718	184	1	tax	tax	NOUN
ijtc-718	184	2	avoidance	avoidance	NOUN
ijtc-718	184	3	,	,	PUNCT
ijtc-718	184	4	corporate	corporate	ADJ
ijtc-718	184	5	governance	governance	NOUN
ijtc-718	184	6	,	,	PUNCT
ijtc-718	184	7	and	and	CCONJ
ijtc-718	184	8	corporate	corporate	ADJ
ijtc-718	184	9	social	social	ADJ
ijtc-718	184	10	responsibility	responsibility	NOUN
ijtc-718	184	11	 	 	SPACE
ijtc-718	184	12	:	:	PUNCT
ijtc-718	184	13	the	the	DET
ijtc-718	184	14	case	case	NOUN
ijtc-718	184	15	of	of	ADP
ijtc-718	184	16	the	the	DET
ijtc-718	184	17	egyptian	egyptian	ADJ
ijtc-718	184	18	capital	capital	NOUN
ijtc-718	184	19	market	market	NOUN
ijtc-718	184	20	.	.	PUNCT
ijtc-718	185	1	journal	journal	PROPN
ijtc-718	185	2	of	of	ADP
ijtc-718	185	3	international	international	ADJ
ijtc-718	185	4	accounting	accounting	NOUN
ijtc-718	185	5	,	,	PUNCT
ijtc-718	185	6	auditing	auditing	NOUN
ijtc-718	185	7	,	,	PUNCT
ijtc-718	185	8	and	and	CCONJ
ijtc-718	185	9	taxation	taxation	NOUN
ijtc-718	185	10	.	.	PUNCT
ijtc-718	186	1	ait	ait	PROPN
ijtc-718	186	2	novatiani	novatiani	PROPN
ijtc-718	186	3	,	,	PUNCT
ijtc-718	186	4	r.	r.	PROPN
ijtc-718	186	5	,	,	PUNCT
ijtc-718	186	6	afiah	afiah	PROPN
ijtc-718	186	7	,	,	PUNCT
ijtc-718	186	8	n.	n.	PROPN
ijtc-718	186	9	n.	n.	PROPN
ijtc-718	186	10	,	,	PUNCT
ijtc-718	186	11	&	&	CCONJ
ijtc-718	186	12	sumantri	sumantri	PROPN
ijtc-718	186	13	,	,	PUNCT
ijtc-718	186	14	r.	r.	PROPN
ijtc-718	186	15	(	(	PUNCT
ijtc-718	186	16	2022	2022	NUM
ijtc-718	186	17	)	)	PUNCT
ijtc-718	186	18	.	.	PUNCT
ijtc-718	187	1	risk	risk	NOUN
ijtc-718	187	2	management	management	NOUN
ijtc-718	187	3	and	and	CCONJ
ijtc-718	187	4	other	other	ADJ
ijtc-718	187	5	factors	factor	NOUN
ijtc-718	187	6	preventing	prevent	VERB
ijtc-718	187	7	fraudulent	fraudulent	ADJ
ijtc-718	187	8	financial	financial	ADJ
ijtc-718	187	9	reporting	reporting	NOUN
ijtc-718	187	10	by	by	ADP
ijtc-718	187	11	stateowned	stateowne	VERB
ijtc-718	187	12	enterprises	enterprise	NOUN
ijtc-718	187	13	in	in	ADP
ijtc-718	187	14	indonesia	indonesia	PROPN
ijtc-718	187	15	.	.	PUNCT
ijtc-718	188	1	asian	asian	ADJ
ijtc-718	188	2	economic	economic	ADJ
ijtc-718	188	3	and	and	CCONJ
ijtc-718	188	4	financial	financial	ADJ
ijtc-718	188	5	review	review	NOUN
ijtc-718	188	6	,	,	PUNCT
ijtc-718	188	7	12(8	12(8	NUM
ijtc-718	188	8	)	)	PUNCT
ijtc-718	188	9	,	,	PUNCT
ijtc-718	188	10	686–711	686–711	NUM
ijtc-718	188	11	.	.	PUNCT
ijtc-718	189	1	https://doi.org/10.55493/5002.v12i8.4587	https://doi.org/10.55493/5002.v12i8.4587	PROPN
ijtc-718	189	2	azizah	azizah	PROPN
ijtc-718	189	3	,	,	PUNCT
ijtc-718	189	4	w.	w.	NOUN
ijtc-718	189	5	(	(	PUNCT
ijtc-718	189	6	2021	2021	NUM
ijtc-718	189	7	)	)	PUNCT
ijtc-718	189	8	.	.	PUNCT
ijtc-718	190	1	covid-19	covid-19	PROPN
ijtc-718	190	2	in	in	ADP
ijtc-718	190	3	indonesia	indonesia	PROPN
ijtc-718	190	4	:	:	PUNCT
ijtc-718	190	5	analysis	analysis	NOUN
ijtc-718	190	6	of	of	ADP
ijtc-718	190	7	differences	difference	NOUN
ijtc-718	190	8	earnings	earning	NOUN
ijtc-718	190	9	management	management	NOUN
ijtc-718	190	10	in	in	ADP
ijtc-718	190	11	the	the	DET
ijtc-718	190	12	first	first	ADJ
ijtc-718	190	13	quarter	quarter	NOUN
ijtc-718	190	14	.	.	PUNCT
ijtc-718	191	1	jurnal	jurnal	ADJ
ijtc-718	191	2	akuntansi	akuntansi	PROPN
ijtc-718	191	3	,	,	PUNCT
ijtc-718	191	4	11(1	11(1	NUM
ijtc-718	191	5	)	)	PUNCT
ijtc-718	191	6	,	,	PUNCT
ijtc-718	191	7	23–32	23–32	NUM
ijtc-718	191	8	.	.	PUNCT
ijtc-718	192	1	badertscher	badertscher	PROPN
ijtc-718	192	2	,	,	PUNCT
ijtc-718	192	3	b.	b.	PROPN
ijtc-718	192	4	a.	a.	PROPN
ijtc-718	192	5	(	(	PUNCT
ijtc-718	192	6	2011	2011	NUM
ijtc-718	192	7	)	)	PUNCT
ijtc-718	192	8	.	.	PUNCT
ijtc-718	193	1	overvaluation	overvaluation	NOUN
ijtc-718	193	2	and	and	CCONJ
ijtc-718	193	3	the	the	DET
ijtc-718	193	4	choice	choice	NOUN
ijtc-718	193	5	of	of	ADP
ijtc-718	193	6	alternative	alternative	ADJ
ijtc-718	193	7	earnings	earning	NOUN
ijtc-718	193	8	management	management	NOUN
ijtc-718	193	9	mechanisms	mechanism	NOUN
ijtc-718	193	10	.	.	PUNCT
ijtc-718	194	1	the	the	DET
ijtc-718	194	2	accounting	accounting	NOUN
ijtc-718	194	3	review	review	PROPN
ijtc-718	194	4	,	,	PUNCT
ijtc-718	194	5	86(5	86(5	PROPN
ijtc-718	194	6	)	)	PUNCT
ijtc-718	194	7	,	,	PUNCT
ijtc-718	194	8	1491–1518	1491–1518	NUM
ijtc-718	194	9	.	.	PUNCT
ijtc-718	195	1	https://doi.org/10.2308/accr	https://doi.org/10.2308/accr	PROPN
ijtc-718	195	2	chen	chen	PROPN
ijtc-718	195	3	,	,	PUNCT
ijtc-718	195	4	h.	h.	PROPN
ijtc-718	195	5	,	,	PUNCT
ijtc-718	195	6	liu	liu	PROPN
ijtc-718	195	7	,	,	PUNCT
ijtc-718	195	8	s.	s.	PROPN
ijtc-718	195	9	,	,	PUNCT
ijtc-718	195	10	liu	liu	PROPN
ijtc-718	195	11	,	,	PUNCT
ijtc-718	195	12	x.	x.	PROPN
ijtc-718	195	13	,	,	PUNCT
ijtc-718	195	14	&	&	CCONJ
ijtc-718	195	15	wang	wang	PROPN
ijtc-718	195	16	,	,	PUNCT
ijtc-718	195	17	j.	j.	PROPN
ijtc-718	195	18	(	(	PUNCT
ijtc-718	195	19	2021	2021	NUM
ijtc-718	195	20	)	)	PUNCT
ijtc-718	195	21	.	.	PUNCT
ijtc-718	196	1	opportunistic	opportunistic	ADJ
ijtc-718	196	2	timing	timing	NOUN
ijtc-718	196	3	of	of	ADP
ijtc-718	196	4	management	management	NOUN
ijtc-718	196	5	earnings	earning	NOUN
ijtc-718	196	6	forecasts	forecast	NOUN
ijtc-718	196	7	during	during	ADP
ijtc-718	196	8	the	the	DET
ijtc-718	196	9	covid-19	covid-19	PROPN
ijtc-718	196	10	crisis	crisis	NOUN
ijtc-718	196	11	in	in	ADP
ijtc-718	196	12	china	china	PROPN
ijtc-718	196	13	.	.	PUNCT
ijtc-718	197	1	accounting	accounting	PROPN
ijtc-718	197	2	&	&	CCONJ
ijtc-718	197	3	finance	finance	PROPN
ijtc-718	197	4	.	.	PUNCT
ijtc-718	198	1	https://doi.org/10.1111/acfi.12830	https://doi.org/10.1111/acfi.12830	PROPN
ijtc-718	198	2	chen	chen	PROPN
ijtc-718	198	3	,	,	PUNCT
ijtc-718	198	4	s.	s.	PROPN
ijtc-718	198	5	,	,	PUNCT
ijtc-718	198	6	chen	chen	PROPN
ijtc-718	198	7	,	,	PUNCT
ijtc-718	198	8	x.	x.	PROPN
ijtc-718	198	9	,	,	PUNCT
ijtc-718	198	10	cheng	cheng	PROPN
ijtc-718	198	11	,	,	PUNCT
ijtc-718	198	12	q.	q.	PROPN
ijtc-718	198	13	,	,	PUNCT
ijtc-718	198	14	&	&	CCONJ
ijtc-718	198	15	shevlin	shevlin	PROPN
ijtc-718	198	16	,	,	PUNCT
ijtc-718	198	17	t.	t.	PROPN
ijtc-718	198	18	(	(	PUNCT
ijtc-718	198	19	2010	2010	NUM
ijtc-718	198	20	)	)	PUNCT
ijtc-718	198	21	.	.	PUNCT
ijtc-718	198	22	are	be	AUX
ijtc-718	198	23	family	family	NOUN
ijtc-718	198	24	firms	firm	NOUN
ijtc-718	198	25	more	more	ADJ
ijtc-718	198	26	tax	tax	NOUN
ijtc-718	198	27	aggressive	aggressive	ADJ
ijtc-718	198	28	than	than	ADP
ijtc-718	198	29	non	non	ADJ
ijtc-718	198	30	-	-	ADJ
ijtc-718	198	31	family	family	ADJ
ijtc-718	198	32	firms	firm	NOUN
ijtc-718	198	33	?	?	PUNCT
ijtc-718	199	1	journal	journal	NOUN
ijtc-718	199	2	of	of	ADP
ijtc-718	199	3	financial	financial	ADJ
ijtc-718	199	4	economics	economic	NOUN
ijtc-718	199	5	,	,	PUNCT
ijtc-718	199	6	95(1	95(1	NOUN
ijtc-718	199	7	)	)	PUNCT
ijtc-718	199	8	,	,	PUNCT
ijtc-718	199	9	41–61	41–61	X
ijtc-718	199	10	.	.	PUNCT
ijtc-718	200	1	https://doi.org/10.1016/j.jfineco.2009.02.003	https://doi.org/10.1016/j.jfineco.2009.02.003	ADJ
ijtc-718	200	2	choi	choi	NOUN
ijtc-718	200	3	,	,	PUNCT
ijtc-718	200	4	j.	j.	PROPN
ijtc-718	200	5	h.	h.	PROPN
ijtc-718	200	6	,	,	PUNCT
ijtc-718	200	7	kim	kim	PROPN
ijtc-718	200	8	,	,	PUNCT
ijtc-718	200	9	j.	j.	PROPN
ijtc-718	200	10	b.	b.	PROPN
ijtc-718	200	11	,	,	PUNCT
ijtc-718	200	12	&	&	CCONJ
ijtc-718	200	13	lee	lee	PROPN
ijtc-718	200	14	,	,	PUNCT
ijtc-718	200	15	j.	j.	PROPN
ijtc-718	200	16	j.	j.	PROPN
ijtc-718	200	17	(	(	PUNCT
ijtc-718	200	18	2011	2011	NUM
ijtc-718	200	19	)	)	PUNCT
ijtc-718	200	20	.	.	PUNCT
ijtc-718	201	1	value	value	NOUN
ijtc-718	201	2	relevance	relevance	NOUN
ijtc-718	201	3	of	of	ADP
ijtc-718	201	4	discretionary	discretionary	ADJ
ijtc-718	201	5	accruals	accrual	NOUN
ijtc-718	201	6	in	in	ADP
ijtc-718	201	7	the	the	DET
ijtc-718	201	8	asian	asian	ADJ
ijtc-718	201	9	financial	financial	ADJ
ijtc-718	201	10	crisis	crisis	NOUN
ijtc-718	201	11	of	of	ADP
ijtc-718	201	12	1997	1997	NUM
ijtc-718	201	13	-	-	SYM
ijtc-718	201	14	1998	1998	NUM
ijtc-718	201	15	.	.	PUNCT
ijtc-718	202	1	journal	journal	NOUN
ijtc-718	202	2	of	of	ADP
ijtc-718	202	3	accounting	accounting	NOUN
ijtc-718	202	4	and	and	CCONJ
ijtc-718	202	5	public	public	ADJ
ijtc-718	202	6	policy	policy	NOUN
ijtc-718	202	7	,	,	PUNCT
ijtc-718	202	8	30(2	30(2	NUM
ijtc-718	202	9	)	)	PUNCT
ijtc-718	202	10	,	,	PUNCT
ijtc-718	202	11	166–187	166–187	NUM
ijtc-718	202	12	.	.	PUNCT
ijtc-718	203	1	cohen	cohen	PROPN
ijtc-718	203	2	,	,	PUNCT
ijtc-718	203	3	d.	d.	PROPN
ijtc-718	203	4	a.	a.	PROPN
ijtc-718	203	5	dan	dan	PROPN
ijtc-718	203	6	p.	p.	PROPN
ijtc-718	203	7	z.	z.	PROPN
ijtc-718	203	8	(	(	PUNCT
ijtc-718	203	9	2010	2010	NUM
ijtc-718	203	10	)	)	PUNCT
ijtc-718	203	11	.	.	PUNCT
ijtc-718	204	1	accrual	accrual	ADJ
ijtc-718	204	2	-	-	PUNCT
ijtc-718	204	3	based	base	VERB
ijtc-718	204	4	and	and	CCONJ
ijtc-718	204	5	real	real	ADJ
ijtc-718	204	6	earnings	earning	NOUN
ijtc-718	204	7	management	management	NOUN
ijtc-718	204	8	activities	activity	NOUN
ijtc-718	204	9	around	around	ADP
ijtc-718	204	10	seasoned	seasoned	ADJ
ijtc-718	204	11	equity	equity	NOUN
ijtc-718	204	12	earnings	earning	NOUN
ijtc-718	204	13	.	.	PUNCT
ijtc-718	205	1	journal	journal	NOUN
ijtc-718	205	2	of	of	ADP
ijtc-718	205	3	accounting	accounting	NOUN
ijtc-718	205	4	and	and	CCONJ
ijtc-718	205	5	economics	economic	NOUN
ijtc-718	205	6	,	,	PUNCT
ijtc-718	205	7	50(1	50(1	NUM
ijtc-718	205	8	)	)	PUNCT
ijtc-718	205	9	,	,	PUNCT
ijtc-718	205	10	2–19	2–19	PROPN
ijtc-718	205	11	.	.	PUNCT
ijtc-718	206	1	desai	desai	PROPN
ijtc-718	206	2	,	,	PUNCT
ijtc-718	206	3	m.	m.	NOUN
ijtc-718	206	4	a.	a.	PROPN
ijtc-718	206	5	,	,	PUNCT
ijtc-718	206	6	&	&	CCONJ
ijtc-718	206	7	dharmapala	dharmapala	PROPN
ijtc-718	206	8	,	,	PUNCT
ijtc-718	206	9	d.	d.	PROPN
ijtc-718	206	10	(	(	PUNCT
ijtc-718	206	11	2009	2009	NUM
ijtc-718	206	12	)	)	PUNCT
ijtc-718	206	13	.	.	PUNCT
ijtc-718	207	1	earnings	earning	NOUN
ijtc-718	207	2	management	management	NOUN
ijtc-718	207	3	,	,	PUNCT
ijtc-718	207	4	corporate	corporate	ADJ
ijtc-718	207	5	tax	tax	NOUN
ijtc-718	207	6	shelters	shelter	NOUN
ijtc-718	207	7	,	,	PUNCT
ijtc-718	207	8	and	and	CCONJ
ijtc-718	207	9	book	book	NOUN
ijtc-718	207	10	tax	tax	NOUN
ijtc-718	207	11	alignment	alignment	NOUN
ijtc-718	207	12	.	.	PUNCT
ijtc-718	208	1	national	national	ADJ
ijtc-718	208	2	tax	tax	PROPN
ijtc-718	208	3	journal	journal	PROPN
ijtc-718	208	4	,	,	PUNCT
ijtc-718	208	5	62(1	62(1	NOUN
ijtc-718	208	6	)	)	PUNCT
ijtc-718	208	7	,	,	PUNCT
ijtc-718	208	8	169–186	169–186	NUM
ijtc-718	208	9	.	.	PUNCT
ijtc-718	209	1	https://doi.org/10.17310/ntj.2009.1.08	https://doi.org/10.17310/ntj.2009.1.08	PROPN
ijtc-718	209	2	.	.	PROPN
ijtc-718	209	3	estrada	estrada	PROPN
ijtc-718	209	4	,	,	PUNCT
ijtc-718	209	5	m.	m.	PROPN
ijtc-718	209	6	a.	a.	PROPN
ijtc-718	209	7	r.	r.	PROPN
ijtc-718	209	8	,	,	PUNCT
ijtc-718	209	9	koutrunas	koutrunas	PROPN
ijtc-718	209	10	,	,	PUNCT
ijtc-718	209	11	e.	e.	PROPN
ijtc-718	209	12	,	,	PUNCT
ijtc-718	209	13	&	&	CCONJ
ijtc-718	209	14	lee	lee	PROPN
ijtc-718	209	15	,	,	PUNCT
ijtc-718	209	16	m.	m.	NOUN
ijtc-718	209	17	(	(	PUNCT
ijtc-718	209	18	2020	2020	NUM
ijtc-718	209	19	)	)	PUNCT
ijtc-718	209	20	.	.	PUNCT
ijtc-718	210	1	stagpression	stagpression	NOUN
ijtc-718	210	2	:	:	PUNCT
ijtc-718	210	3	the	the	DET
ijtc-718	210	4	economic	economic	ADJ
ijtc-718	210	5	and	and	CCONJ
ijtc-718	210	6	financial	financial	ADJ
ijtc-718	210	7	impact	impact	NOUN
ijtc-718	210	8	of	of	ADP
ijtc-718	210	9	covid-19	covid-19	PROPN
ijtc-718	210	10	pandemic	pandemic	NOUN
ijtc-718	210	11	.	.	PUNCT
ijtc-718	211	1	in	in	ADP
ijtc-718	211	2	national	national	ADJ
ijtc-718	211	3	tax	tax	NOUN
ijtc-718	211	4	journal	journal	PROPN
ijtc-718	211	5	.	.	PUNCT
ijtc-718	212	1	firmansyah	firmansyah	PROPN
ijtc-718	212	2	,	,	PUNCT
ijtc-718	212	3	a.	a.	PROPN
ijtc-718	212	4	dan	dan	PROPN
ijtc-718	212	5	r.	r.	PROPN
ijtc-718	212	6	a.	a.	PROPN
ijtc-718	212	7	(	(	PUNCT
ijtc-718	212	8	2020	2020	NUM
ijtc-718	212	9	)	)	PUNCT
ijtc-718	212	10	.	.	PUNCT
ijtc-718	213	1	bagaimana	bagaimana	PROPN
ijtc-718	213	2	praktik	praktik	PROPN
ijtc-718	213	3	manajemen	manajeman	NOUN
ijtc-718	213	4	laba	laba	PROPN
ijtc-718	213	5	dan	dan	PROPN
ijtc-718	213	6	penghindaran	penghindaran	PROPN
ijtc-718	213	7	pajak	pajak	PROPN
ijtc-718	213	8	sebelum	sebelum	PROPN
ijtc-718	213	9	dan	dan	PROPN
ijtc-718	213	10	setelah	setelah	PROPN
ijtc-718	213	11	pandemi	pandemi	ADP
ijtc-718	213	12	covid-19	covid-19	PROPN
ijtc-718	213	13	di	di	PROPN
ijtc-718	213	14	indonesia	indonesia	PROPN
ijtc-718	213	15	?	?	PUNCT
ijtc-718	214	1	bina	bina	PROPN
ijtc-718	214	2	ekonomi	ekonomi	PROPN
ijtc-718	214	3	,	,	PUNCT
ijtc-718	214	4	24(2	24(2	NUM
ijtc-718	214	5	)	)	PUNCT
ijtc-718	214	6	,	,	PUNCT
ijtc-718	214	7	32–55	32–55	X
ijtc-718	214	8	.	.	PUNCT
ijtc-718	215	1	frank	frank	PROPN
ijtc-718	215	2	,	,	PUNCT
ijtc-718	215	3	m.	m.	NOUN
ijtc-718	215	4	m.	m.	NOUN
ijtc-718	215	5	,	,	PUNCT
ijtc-718	215	6	lynch	lynch	PROPN
ijtc-718	215	7	,	,	PUNCT
ijtc-718	215	8	l.	l.	PROPN
ijtc-718	215	9	j.	j.	PROPN
ijtc-718	215	10	,	,	PUNCT
ijtc-718	215	11	&	&	CCONJ
ijtc-718	215	12	rego	rego	PROPN
ijtc-718	215	13	,	,	PUNCT
ijtc-718	216	1	s.	s.	PROPN
ijtc-718	216	2	o.	o.	PROPN
ijtc-718	216	3	(	(	PUNCT
ijtc-718	216	4	2009	2009	NUM
ijtc-718	216	5	)	)	PUNCT
ijtc-718	216	6	.	.	PUNCT
ijtc-718	217	1	tax	tax	NOUN
ijtc-718	217	2	reporting	reporting	NOUN
ijtc-718	217	3	aggressiveness	aggressiveness	NOUN
ijtc-718	217	4	and	and	CCONJ
ijtc-718	217	5	its	its	PRON
ijtc-718	217	6	relation	relation	NOUN
ijtc-718	217	7	to	to	ADP
ijtc-718	217	8	aggressive	aggressive	ADJ
ijtc-718	217	9	financial	financial	ADJ
ijtc-718	217	10	reporting	reporting	NOUN
ijtc-718	217	11	.	.	PUNCT
ijtc-718	218	1	the	the	DET
ijtc-718	218	2	accounting	accounting	NOUN
ijtc-718	218	3	review	review	PROPN
ijtc-718	218	4	,	,	PUNCT
ijtc-718	218	5	84(2	84(2	NUM
ijtc-718	218	6	)	)	PUNCT
ijtc-718	218	7	,	,	PUNCT
ijtc-718	218	8	467–496	467–496	NUM
ijtc-718	218	9	.	.	PUNCT
ijtc-718	219	1	http://www.jstor.org/stable/27802660	http://www.jstor.org/stable/27802660	PROPN
ijtc-718	219	2	gunny	gunny	PROPN
ijtc-718	219	3	,	,	PUNCT
ijtc-718	219	4	k.	k.	PROPN
ijtc-718	219	5	a.	a.	PROPN
ijtc-718	219	6	(	(	PUNCT
ijtc-718	219	7	2010	2010	NUM
ijtc-718	219	8	)	)	PUNCT
ijtc-718	219	9	.	.	PUNCT
ijtc-718	220	1	the	the	DET
ijtc-718	220	2	relation	relation	NOUN
ijtc-718	220	3	between	between	ADP
ijtc-718	220	4	earnings	earning	NOUN
ijtc-718	220	5	management	management	NOUN
ijtc-718	220	6	using	use	VERB
ijtc-718	220	7	real	real	ADJ
ijtc-718	220	8	activities	activity	NOUN
ijtc-718	220	9	manipulation	manipulation	NOUN
ijtc-718	220	10	and	and	CCONJ
ijtc-718	220	11	future	future	ADJ
ijtc-718	220	12	performance	performance	NOUN
ijtc-718	220	13	:	:	PUNCT
ijtc-718	220	14	evidence	evidence	NOUN
ijtc-718	220	15	from	from	ADP
ijtc-718	220	16	meeting	meet	VERB
ijtc-718	220	17	earnings	earning	NOUN
ijtc-718	220	18	benchmarks	benchmark	NOUN
ijtc-718	220	19	.	.	PUNCT
ijtc-718	221	1	contemporary	contemporary	ADJ
ijtc-718	221	2	accounting	accounting	NOUN
ijtc-718	221	3	research	research	NOUN
ijtc-718	221	4	,	,	PUNCT
ijtc-718	221	5	27(3	27(3	NUM
ijtc-718	221	6	)	)	PUNCT
ijtc-718	221	7	,	,	PUNCT
ijtc-718	221	8	855–888	855–888	NUM
ijtc-718	221	9	.	.	PUNCT
ijtc-718	222	1	https://doi.org/10.1111/j.19113846.2010.01029.x	https://doi.org/10.1111/j.19113846.2010.01029.x	PROPN
ijtc-718	222	2	haque	haque	PROPN
ijtc-718	222	3	,	,	PUNCT
ijtc-718	222	4	a.	a.	NOUN
ijtc-718	222	5	(	(	PUNCT
ijtc-718	222	6	2016	2016	NUM
ijtc-718	222	7	)	)	PUNCT
ijtc-718	222	8	.	.	PUNCT
ijtc-718	223	1	earning	earn	VERB
ijtc-718	223	2	management	management	NOUN
ijtc-718	223	3	and	and	CCONJ
ijtc-718	223	4	the	the	DET
ijtc-718	223	5	role	role	NOUN
ijtc-718	223	6	of	of	ADP
ijtc-718	223	7	accounting	account	VERB
ijtc-718	223	8	conservatism	conservatism	NOUN
ijtc-718	223	9	at	at	ADP
ijtc-718	223	10	firm	firm	ADJ
ijtc-718	223	11	level	level	NOUN
ijtc-718	223	12	.	.	PUNCT
ijtc-718	224	1	international	international	ADJ
ijtc-718	224	2	journal	journal	PROPN
ijtc-718	224	3	of	of	ADP
ijtc-718	224	4	economics	economic	NOUN
ijtc-718	224	5	and	and	CCONJ
ijtc-718	224	6	finance	finance	NOUN
ijtc-718	224	7	,	,	PUNCT
ijtc-718	224	8	8	8	NUM
ijtc-718	224	9	.	.	PUNCT
ijtc-718	225	1	https://doi.org/10.5539/ijef.v8n2p197	https://doi.org/10.5539/ijef.v8n2p197	PROPN
ijtc-718	225	2	.	.	PUNCT
ijtc-718	226	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	226	2	earnings	earning	NOUN
ijtc-718	226	3	management	management	NOUN
ijtc-718	226	4	and	and	CCONJ
ijtc-718	226	5	tax	tax	NOUN
ijtc-718	226	6	aggressivity	aggressivity	NOUN
ijtc-718	226	7	before	before	ADP
ijtc-718	226	8	and	and	CCONJ
ijtc-718	226	9	during	during	ADP
ijtc-718	226	10	the	the	DET
ijtc-718	226	11	covid-19	covid-19	PROPN
ijtc-718	226	12	pandemic	pandemic	NOUN
ijtc-718	226	13	(	(	PUNCT
ijtc-718	226	14	an	an	DET
ijtc-718	226	15	evidence	evidence	NOUN
ijtc-718	226	16	from	from	ADP
ijtc-718	226	17	indonesia	indonesia	PROPN
ijtc-718	226	18	)	)	PUNCT
ijtc-718	226	19	oktyawati	oktyawati	ADJ
ijtc-718	226	20	,	,	PUNCT
ijtc-718	226	21	siregar	siregar	NOUN
ijtc-718	226	22	,	,	PUNCT
ijtc-718	226	23	and	and	CCONJ
ijtc-718	226	24	rumiyati	rumiyati	NOUN
ijtc-718	226	25	248	248	NUM
ijtc-718	226	26	|	|	ADV
ijtc-718	226	27	ilomata	ilomata	PROPN
ijtc-718	226	28	international	international	ADJ
ijtc-718	226	29	journal	journal	NOUN
ijtc-718	226	30	of	of	ADP
ijtc-718	226	31	tax	tax	PROPN
ijtc-718	226	32	&	&	CCONJ
ijtc-718	226	33	accounting	accounting	PROPN
ijtc-718	226	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	226	35	hidayati	hidayati	PROPN
ijtc-718	226	36	,	,	PUNCT
ijtc-718	226	37	n.	n.	NOUN
ijtc-718	226	38	,	,	PUNCT
ijtc-718	226	39	&	&	CCONJ
ijtc-718	226	40	fidiana	fidiana	PROPN
ijtc-718	226	41	.	.	PUNCT
ijtc-718	227	1	(	(	PUNCT
ijtc-718	227	2	2017	2017	NUM
ijtc-718	227	3	)	)	PUNCT
ijtc-718	227	4	.	.	PUNCT
ijtc-718	228	1	pengaruh	pengaruh	VERB
ijtc-718	228	2	corporate	corporate	ADJ
ijtc-718	228	3	social	social	ADJ
ijtc-718	228	4	responsibility	responsibility	NOUN
ijtc-718	228	5	dan	dan	PROPN
ijtc-718	228	6	corporate	corporate	PROPN
ijtc-718	228	7	governance	governance	NOUN
ijtc-718	228	8	terhadap	terhadap	PROPN
ijtc-718	228	9	penghindaran	penghindaran	VERB
ijtc-718	228	10	pajak	pajak	ADV
ijtc-718	228	11	.	.	PUNCT
ijtc-718	229	1	jurnal	jurnal	PROPN
ijtc-718	229	2	ilmu	ilmu	PROPN
ijtc-718	229	3	dan	dan	PROPN
ijtc-718	229	4	riset	riset	PROPN
ijtc-718	229	5	akuntansi	akuntansi	PROPN
ijtc-718	229	6	,	,	PUNCT
ijtc-718	229	7	6(3	6(3	NUM
ijtc-718	229	8	)	)	PUNCT
ijtc-718	229	9	,	,	PUNCT
ijtc-718	229	10	1052	1052	NUM
ijtc-718	229	11	–	–	PUNCT
ijtc-718	229	12	1070	1070	NUM
ijtc-718	229	13	.	.	PUNCT
ijtc-718	230	1	jensen	jensen	PROPN
ijtc-718	230	2	,	,	PUNCT
ijtc-718	230	3	m.	m.	PROPN
ijtc-718	230	4	c.	c.	PROPN
ijtc-718	230	5	,	,	PUNCT
ijtc-718	230	6	&	&	CCONJ
ijtc-718	230	7	meckling	meckling	PROPN
ijtc-718	230	8	,	,	PUNCT
ijtc-718	230	9	w.	w.	PROPN
ijtc-718	230	10	h.	h.	PROPN
ijtc-718	230	11	(	(	PUNCT
ijtc-718	230	12	1976	1976	NUM
ijtc-718	230	13	)	)	PUNCT
ijtc-718	230	14	.	.	PUNCT
ijtc-718	231	1	theory	theory	NOUN
ijtc-718	231	2	of	of	ADP
ijtc-718	231	3	the	the	DET
ijtc-718	231	4	firm	firm	NOUN
ijtc-718	231	5	:	:	PUNCT
ijtc-718	231	6	managerial	managerial	ADJ
ijtc-718	231	7	behaviour	behaviour	NOUN
ijtc-718	231	8	,	,	PUNCT
ijtc-718	231	9	agency	agency	NOUN
ijtc-718	231	10	costs	cost	NOUN
ijtc-718	231	11	and	and	CCONJ
ijtc-718	231	12	ownership	ownership	NOUN
ijtc-718	231	13	structure	structure	NOUN
ijtc-718	231	14	”	"	PUNCT
ijtc-718	231	15	.	.	PUNCT
ijtc-718	232	1	journal	journal	PROPN
ijtc-718	232	2	of	of	ADP
ijtc-718	232	3	financial	financial	ADJ
ijtc-718	232	4	economics	economic	NOUN
ijtc-718	232	5	,	,	PUNCT
ijtc-718	232	6	3(4	3(4	NUM
ijtc-718	232	7	)	)	PUNCT
ijtc-718	232	8	,	,	PUNCT
ijtc-718	232	9	305–360	305–360	NUM
ijtc-718	232	10	.	.	PUNCT
ijtc-718	233	1	keuangan	keuangan	PROPN
ijtc-718	233	2	,	,	PUNCT
ijtc-718	233	3	k.	k.	PROPN
ijtc-718	233	4	(	(	PUNCT
ijtc-718	233	5	2020	2020	NUM
ijtc-718	233	6	)	)	PUNCT
ijtc-718	233	7	.	.	PUNCT
ijtc-718	234	1	pmk	pmk	PROPN
ijtc-718	235	1	no	no	DET
ijtc-718	235	2	23	23	NUM
ijtc-718	235	3	/	/	SYM
ijtc-718	235	4	pmk.03.2020	pmk.03.2020	NOUN
ijtc-718	235	5	tentang	tentang	PROPN
ijtc-718	235	6	insentif	insentif	PROPN
ijtc-718	235	7	pajak	pajak	PROPN
ijtc-718	235	8	untuk	untuk	PROPN
ijtc-718	235	9	wajib	wajib	PROPN
ijtc-718	235	10	pajak	pajak	PROPN
ijtc-718	235	11	terdampak	terdampak	PROPN
ijtc-718	235	12	wabah	wabah	PROPN
ijtc-718	235	13	virus	virus	PROPN
ijtc-718	235	14	corona	corona	PROPN
ijtc-718	235	15	.	.	PUNCT
ijtc-718	236	1	kim	kim	PROPN
ijtc-718	236	2	,	,	PUNCT
ijtc-718	236	3	s.	s.	PROPN
ijtc-718	236	4	h.	h.	PROPN
ijtc-718	236	5	,	,	PUNCT
ijtc-718	236	6	udawatte	udawatte	PROPN
ijtc-718	236	7	,	,	PUNCT
ijtc-718	236	8	p.	p.	NOUN
ijtc-718	236	9	,	,	PUNCT
ijtc-718	236	10	&	&	CCONJ
ijtc-718	236	11	yin	yin	PROPN
ijtc-718	236	12	,	,	PUNCT
ijtc-718	236	13	j.	j.	PROPN
ijtc-718	236	14	(	(	PUNCT
ijtc-718	236	15	2018	2018	NUM
ijtc-718	236	16	)	)	PUNCT
ijtc-718	236	17	.	.	PUNCT
ijtc-718	237	1	the	the	DET
ijtc-718	237	2	effects	effect	NOUN
ijtc-718	237	3	of	of	ADP
ijtc-718	237	4	corporate	corporate	ADJ
ijtc-718	237	5	social	social	ADJ
ijtc-718	237	6	responsibility	responsibility	NOUN
ijtc-718	237	7	on	on	ADP
ijtc-718	237	8	real	real	ADJ
ijtc-718	237	9	and	and	CCONJ
ijtc-718	237	10	accrual‐based	accrual‐base	VERB
ijtc-718	237	11	earnings	earning	NOUN
ijtc-718	237	12	management	management	NOUN
ijtc-718	237	13	:	:	PUNCT
ijtc-718	237	14	evidence	evidence	NOUN
ijtc-718	237	15	from	from	ADP
ijtc-718	237	16	china	china	PROPN
ijtc-718	237	17	.	.	PUNCT
ijtc-718	238	1	australian	australian	ADJ
ijtc-718	238	2	accounting	accounting	NOUN
ijtc-718	238	3	review	review	NOUN
ijtc-718	238	4	,	,	PUNCT
ijtc-718	238	5	29(3	29(3	NUM
ijtc-718	238	6	)	)	PUNCT
ijtc-718	238	7	,	,	PUNCT
ijtc-718	238	8	580–594	580–594	NUM
ijtc-718	238	9	.	.	PUNCT
ijtc-718	239	1	kovermann	kovermann	PROPN
ijtc-718	239	2	,	,	PUNCT
ijtc-718	239	3	j.	j.	PROPN
ijtc-718	239	4	h.	h.	PROPN
ijtc-718	239	5	,	,	PUNCT
ijtc-718	239	6	&	&	CCONJ
ijtc-718	239	7	velte	velte	NOUN
ijtc-718	239	8	,	,	PUNCT
ijtc-718	239	9	p.	p.	NOUN
ijtc-718	239	10	(	(	PUNCT
ijtc-718	239	11	2021	2021	NUM
ijtc-718	239	12	)	)	PUNCT
ijtc-718	239	13	.	.	PUNCT
ijtc-718	240	1	csr	csr	NOUN
ijtc-718	240	2	and	and	CCONJ
ijtc-718	240	3	tax	tax	NOUN
ijtc-718	240	4	avoidance	avoidance	NOUN
ijtc-718	240	5	 	 	SPACE
ijtc-718	240	6	:	:	PUNCT
ijtc-718	240	7	a	a	DET
ijtc-718	240	8	review	review	NOUN
ijtc-718	240	9	of	of	ADP
ijtc-718	240	10	empirical	empirical	ADJ
ijtc-718	240	11	research	research	NOUN
ijtc-718	240	12	.	.	PUNCT
ijtc-718	241	1	corporate	corporate	ADJ
ijtc-718	241	2	ownership	ownership	NOUN
ijtc-718	241	3	&	&	CCONJ
ijtc-718	241	4	control	control	NOUN
ijtc-718	241	5	,	,	PUNCT
ijtc-718	241	6	18(2	18(2	NUM
ijtc-718	241	7	)	)	PUNCT
ijtc-718	241	8	,	,	PUNCT
ijtc-718	241	9	20–39	20–39	NUM
ijtc-718	241	10	.	.	PUNCT
ijtc-718	241	11	lev	lev	PROPN
ijtc-718	241	12	,	,	PUNCT
ijtc-718	241	13	b.	b.	PROPN
ijtc-718	241	14	(	(	PUNCT
ijtc-718	241	15	1989	1989	NUM
ijtc-718	241	16	)	)	PUNCT
ijtc-718	241	17	.	.	PUNCT
ijtc-718	242	1	on	on	ADP
ijtc-718	242	2	the	the	DET
ijtc-718	242	3	usefulness	usefulness	NOUN
ijtc-718	242	4	of	of	ADP
ijtc-718	242	5	earnings	earning	NOUN
ijtc-718	242	6	and	and	CCONJ
ijtc-718	242	7	earnings	earning	NOUN
ijtc-718	242	8	research	research	NOUN
ijtc-718	242	9	:	:	PUNCT
ijtc-718	242	10	lessons	lesson	NOUN
ijtc-718	242	11	and	and	CCONJ
ijtc-718	242	12	directions	direction	NOUN
ijtc-718	242	13	from	from	ADP
ijtc-718	242	14	two	two	NUM
ijtc-718	242	15	decades	decade	NOUN
ijtc-718	242	16	of	of	ADP
ijtc-718	242	17	empirical	empirical	ADJ
ijtc-718	242	18	research	research	NOUN
ijtc-718	242	19	.	.	PUNCT
ijtc-718	243	1	journal	journal	NOUN
ijtc-718	243	2	of	of	ADP
ijtc-718	243	3	accounting	accounting	NOUN
ijtc-718	243	4	research	research	NOUN
ijtc-718	243	5	,	,	PUNCT
ijtc-718	243	6	27	27	NUM
ijtc-718	243	7	,	,	PUNCT
ijtc-718	243	8	153–192	153–192	NUM
ijtc-718	243	9	.	.	PUNCT
ijtc-718	244	1	https://doi.org/10.2307/2491070	https://doi.org/10.2307/2491070	X
ijtc-718	244	2	machdar	machdar	PROPN
ijtc-718	244	3	,	,	PUNCT
ijtc-718	244	4	n.	n.	PROPN
ijtc-718	244	5	m.	m.	NOUN
ijtc-718	244	6	(	(	PUNCT
ijtc-718	244	7	2019	2019	NUM
ijtc-718	244	8	)	)	PUNCT
ijtc-718	244	9	.	.	PUNCT
ijtc-718	245	1	agresivitas	agresivitas	VERB
ijtc-718	245	2	pajak	pajak	ADV
ijtc-718	245	3	dari	dari	ADJ
ijtc-718	245	4	sudut	sudut	PROPN
ijtc-718	245	5	pandang	pandang	PROPN
ijtc-718	245	6	manajemen	manajeman	NOUN
ijtc-718	245	7	laba	laba	PROPN
ijtc-718	245	8	.	.	PUNCT
ijtc-718	246	1	jurnal	jurnal	ADJ
ijtc-718	246	2	riset	riset	PROPN
ijtc-718	246	3	manajemen	manajeman	NOUN
ijtc-718	246	4	dan	dan	PROPN
ijtc-718	246	5	bisnis	bisnis	PROPN
ijtc-718	246	6	(	(	PUNCT
ijtc-718	246	7	jrmb	jrmb	NOUN
ijtc-718	246	8	)	)	PUNCT
ijtc-718	246	9	fakultas	fakulta	VERB
ijtc-718	246	10	ekonomi	ekonomi	PROPN
ijtc-718	246	11	uniat	uniat	PROPN
ijtc-718	246	12	,	,	PUNCT
ijtc-718	246	13	4(1	4(1	NOUN
ijtc-718	246	14	)	)	PUNCT
ijtc-718	246	15	,	,	PUNCT
ijtc-718	246	16	183–192	183–192	NUM
ijtc-718	246	17	.	.	PUNCT
ijtc-718	247	1	nurhaliza	nurhaliza	PROPN
ijtc-718	247	2	,	,	PUNCT
ijtc-718	247	3	s.	s.	PROPN
ijtc-718	247	4	(	(	PUNCT
ijtc-718	247	5	2021	2021	NUM
ijtc-718	247	6	)	)	PUNCT
ijtc-718	247	7	.	.	PUNCT
ijtc-718	248	1	data	data	PROPN
ijtc-718	248	2	sektor	sektor	PROPN
ijtc-718	248	3	usaha	usaha	PROPN
ijtc-718	248	4	yang	yang	PROPN
ijtc-718	248	5	paling	paling	PROPN
ijtc-718	248	6	terdampak	terdampak	PROPN
ijtc-718	248	7	pandemi	pandemi	PROPN
ijtc-718	248	8	covid-19	covid-19	PROPN
ijtc-718	248	9	diakses	diakse	VERB
ijtc-718	248	10	dari	dari	PROPN
ijtc-718	248	11	https://www.idxchannel.com/infografis/data-sektor-usaha-yang-paling-terdampak-pandemi-covid-19	https://www.idxchannel.com/infografis/data-sektor-usaha-yang-paling-terdampak-pandemi-covid-19	PROPN
ijtc-718	248	12	pada	pada	PROPN
ijtc-718	248	13	tanggal	tanggal	PROPN
ijtc-718	248	14	1	1	NUM
ijtc-718	248	15	desember	desember	PROPN
ijtc-718	248	16	2021	2021	NUM
ijtc-718	248	17	pukul	pukul	NOUN
ijtc-718	248	18	14.00	14.00	NUM
ijtc-718	248	19	wib	wib	PROPN
ijtc-718	248	20	.	.	PUNCT
ijtc-718	249	1	pipatnarapong	pipatnarapong	PROPN
ijtc-718	249	2	,	,	PUNCT
ijtc-718	249	3	j.	j.	PROPN
ijtc-718	249	4	,	,	PUNCT
ijtc-718	249	5	beelitz	beelitz	PROPN
ijtc-718	249	6	,	,	PUNCT
ijtc-718	249	7	a.	a.	NOUN
ijtc-718	249	8	,	,	PUNCT
ijtc-718	249	9	&	&	CCONJ
ijtc-718	249	10	jaafar	jaafar	ADV
ijtc-718	249	11	,	,	PUNCT
ijtc-718	249	12	a.	a.	NOUN
ijtc-718	249	13	(	(	PUNCT
ijtc-718	249	14	2020	2020	NUM
ijtc-718	249	15	)	)	PUNCT
ijtc-718	249	16	.	.	PUNCT
ijtc-718	250	1	tax	tax	NOUN
ijtc-718	250	2	avoidance	avoidance	NOUN
ijtc-718	250	3	and	and	CCONJ
ijtc-718	250	4	earnings	earning	NOUN
ijtc-718	250	5	management	management	NOUN
ijtc-718	250	6	:	:	PUNCT
ijtc-718	250	7	accrual	accrual	ADJ
ijtc-718	250	8	-	-	PUNCT
ijtc-718	250	9	based	base	VERB
ijtc-718	250	10	vs	vs	ADP
ijtc-718	250	11	real	real	ADJ
ijtc-718	250	12	-	-	PUNCT
ijtc-718	250	13	activity	activity	NOUN
ijtc-718	250	14	earnings	earning	NOUN
ijtc-718	250	15	management	management	NOUN
ijtc-718	250	16	evidenced	evidence	VERB
ijtc-718	250	17	from	from	ADP
ijtc-718	250	18	brics	bric	NOUN
ijtc-718	250	19	.	.	PUNCT
ijtc-718	251	1	international	international	ADJ
ijtc-718	251	2	journal	journal	PROPN
ijtc-718	251	3	of	of	ADP
ijtc-718	251	4	advanced	advanced	ADJ
ijtc-718	251	5	science	science	NOUN
ijtc-718	251	6	and	and	CCONJ
ijtc-718	251	7	technology	technology	NOUN
ijtc-718	251	8	,	,	PUNCT
ijtc-718	251	9	29(7	29(7	PROPN
ijtc-718	251	10	)	)	PUNCT
ijtc-718	251	11	,	,	PUNCT
ijtc-718	251	12	4800–4808	4800–4808	NUM
ijtc-718	251	13	.	.	PUNCT
ijtc-718	252	1	ravenda	ravenda	PROPN
ijtc-718	252	2	,	,	PUNCT
ijtc-718	252	3	d.	d.	PROPN
ijtc-718	252	4	,	,	PUNCT
ijtc-718	252	5	valencia	valencia	PROPN
ijtc-718	252	6	-	-	PUNCT
ijtc-718	252	7	silva	silva	PROPN
ijtc-718	252	8	,	,	PUNCT
ijtc-718	252	9	m.	m.	NOUN
ijtc-718	252	10	m.	m.	NOUN
ijtc-718	252	11	,	,	PUNCT
ijtc-718	252	12	argiles	argile	NOUN
ijtc-718	252	13	-	-	PUNCT
ijtc-718	252	14	bosch	bosch	PROPN
ijtc-718	252	15	,	,	PUNCT
ijtc-718	252	16	j.	j.	PROPN
ijtc-718	252	17	m.	m.	PROPN
ijtc-718	252	18	,	,	PUNCT
ijtc-718	252	19	&	&	CCONJ
ijtc-718	252	20	garcía	garcía	ADJ
ijtc-718	252	21	-	-	PUNCT
ijtc-718	252	22	blandón	blandón	NOUN
ijtc-718	252	23	,	,	PUNCT
ijtc-718	252	24	j.	j.	PROPN
ijtc-718	252	25	(	(	PUNCT
ijtc-718	252	26	2020	2020	NUM
ijtc-718	252	27	)	)	PUNCT
ijtc-718	252	28	.	.	PUNCT
ijtc-718	253	1	measuring	measure	VERB
ijtc-718	253	2	labour	labour	ADJ
ijtc-718	253	3	tax	tax	NOUN
ijtc-718	253	4	avoidance	avoidance	NOUN
ijtc-718	253	5	and	and	CCONJ
ijtc-718	253	6	undeclared	undeclared	ADJ
ijtc-718	253	7	work	work	NOUN
ijtc-718	253	8	:	:	PUNCT
ijtc-718	253	9	evidence	evidence	NOUN
ijtc-718	253	10	from	from	ADP
ijtc-718	253	11	tax	tax	NOUN
ijtc-718	253	12	-	-	PUNCT
ijtc-718	253	13	avoidant	avoidant	ADJ
ijtc-718	253	14	offending	offending	ADJ
ijtc-718	253	15	firms	firm	NOUN
ijtc-718	253	16	.	.	PUNCT
ijtc-718	254	1	journal	journal	NOUN
ijtc-718	254	2	of	of	ADP
ijtc-718	254	3	applied	apply	VERB
ijtc-718	254	4	accounting	accounting	NOUN
ijtc-718	254	5	research	research	NOUN
ijtc-718	254	6	,	,	PUNCT
ijtc-718	254	7	21(3	21(3	NUM
ijtc-718	254	8	)	)	PUNCT
ijtc-718	254	9	,	,	PUNCT
ijtc-718	254	10	477–496	477–496	NUM
ijtc-718	254	11	.	.	PUNCT
ijtc-718	255	1	https://doi.org/10.1108/jaar-012019-0016	https://doi.org/10.1108/jaar-012019-0016	PROPN
ijtc-718	255	2	rusli	rusli	PROPN
ijtc-718	255	3	,	,	PUNCT
ijtc-718	255	4	y.	y.	PROPN
ijtc-718	255	5	m.	m.	NOUN
ijtc-718	255	6	(	(	PUNCT
ijtc-718	255	7	2021	2021	NUM
ijtc-718	255	8	)	)	PUNCT
ijtc-718	255	9	.	.	PUNCT
ijtc-718	256	1	agresivitas	agresivitas	PROPN
ijtc-718	256	2	perpajakan	perpajakan	PROPN
ijtc-718	256	3	perusahaan	perusahaan	PROPN
ijtc-718	256	4	pada	pada	PROPN
ijtc-718	256	5	masa	masa	PROPN
ijtc-718	256	6	pandemi	pandemi	ADP
ijtc-718	256	7	covid-19	covid-19	PROPN
ijtc-718	256	8	di	di	PROPN
ijtc-718	256	9	negara	negara	PROPN
ijtc-718	256	10	indonesia	indonesia	PROPN
ijtc-718	256	11	dan	dan	PROPN
ijtc-718	256	12	malaysia	malaysia	PROPN
ijtc-718	256	13	dimoderasi	dimoderasi	PROPN
ijtc-718	256	14	oleh	oleh	PROPN
ijtc-718	256	15	kinerja	kinerja	PROPN
ijtc-718	256	16	keuangan	keuangan	PROPN
ijtc-718	256	17	perusahaan	perusahaan	PROPN
ijtc-718	256	18	.	.	PUNCT
ijtc-718	257	1	jurnal	jurnal	ADJ
ijtc-718	257	2	analisa	analisa	PROPN
ijtc-718	257	3	akuntansi	akuntansi	PROPN
ijtc-718	257	4	dan	dan	PROPN
ijtc-718	257	5	perpajakan	perpajakan	PROPN
ijtc-718	257	6	,	,	PUNCT
ijtc-718	257	7	5(2	5(2	NUM
ijtc-718	257	8	)	)	PUNCT
ijtc-718	257	9	,	,	PUNCT
ijtc-718	257	10	176–195	176–195	NUM
ijtc-718	257	11	.	.	PUNCT
ijtc-718	258	1	schipper	schipper	PROPN
ijtc-718	258	2	,	,	PUNCT
ijtc-718	258	3	k.	k.	PROPN
ijtc-718	258	4	(	(	PUNCT
ijtc-718	258	5	1989	1989	NUM
ijtc-718	258	6	)	)	PUNCT
ijtc-718	258	7	.	.	PUNCT
ijtc-718	259	1	commentary	commentary	NOUN
ijtc-718	259	2	on	on	ADP
ijtc-718	259	3	earnings	earning	NOUN
ijtc-718	259	4	management	management	NOUN
ijtc-718	259	5	.	.	PUNCT
ijtc-718	260	1	accounting	accounting	NOUN
ijtc-718	260	2	horizons	horizon	NOUN
ijtc-718	260	3	,	,	PUNCT
ijtc-718	260	4	3	3	NUM
ijtc-718	260	5	,	,	PUNCT
ijtc-718	260	6	91–102	91–102	NUM
ijtc-718	260	7	.	.	PUNCT
ijtc-718	261	1	shackelford	shackelford	PROPN
ijtc-718	261	2	,	,	PUNCT
ijtc-718	261	3	d.	d.	PROPN
ijtc-718	261	4	,	,	PUNCT
ijtc-718	261	5	&	&	CCONJ
ijtc-718	261	6	shevlin	shevlin	PROPN
ijtc-718	261	7	,	,	PUNCT
ijtc-718	261	8	t.	t.	PROPN
ijtc-718	261	9	(	(	PUNCT
ijtc-718	261	10	2001	2001	NUM
ijtc-718	261	11	)	)	PUNCT
ijtc-718	261	12	.	.	PUNCT
ijtc-718	262	1	empirical	empirical	ADJ
ijtc-718	262	2	tax	tax	NOUN
ijtc-718	262	3	research	research	NOUN
ijtc-718	262	4	in	in	ADP
ijtc-718	262	5	accounting	accounting	NOUN
ijtc-718	262	6	.	.	PUNCT
ijtc-718	263	1	journal	journal	NOUN
ijtc-718	263	2	of	of	ADP
ijtc-718	263	3	accounting	accounting	NOUN
ijtc-718	263	4	and	and	CCONJ
ijtc-718	263	5	economics	economic	NOUN
ijtc-718	263	6	,	,	PUNCT
ijtc-718	263	7	31(1–3	31(1–3	PROPN
ijtc-718	263	8	)	)	PUNCT
ijtc-718	263	9	,	,	PUNCT
ijtc-718	263	10	321–387	321–387	NUM
ijtc-718	263	11	.	.	PUNCT
ijtc-718	264	1	simamora	simamora	PROPN
ijtc-718	264	2	,	,	PUNCT
ijtc-718	264	3	a.	a.	NOUN
ijtc-718	264	4	m.	m.	NOUN
ijtc-718	264	5	,	,	PUNCT
ijtc-718	264	6	&	&	CCONJ
ijtc-718	264	7	rahayu	rahayu	PROPN
ijtc-718	264	8	,	,	PUNCT
ijtc-718	264	9	s.	s.	PROPN
ijtc-718	264	10	(	(	PUNCT
ijtc-718	264	11	2020	2020	NUM
ijtc-718	264	12	)	)	PUNCT
ijtc-718	264	13	.	.	PUNCT
ijtc-718	265	1	pengaruh	pengaruh	NOUN
ijtc-718	265	2	capital	capital	NOUN
ijtc-718	265	3	intensity	intensity	NOUN
ijtc-718	265	4	,	,	PUNCT
ijtc-718	265	5	profitabilitas	profitabilitas	PROPN
ijtc-718	265	6	dan	dan	PROPN
ijtc-718	265	7	leverage	leverage	PROPN
ijtc-718	265	8	terhadap	terhadap	PROPN
ijtc-718	265	9	agresivitas	agresivita	VERB
ijtc-718	265	10	pajak	pajak	ADV
ijtc-718	265	11	(	(	PUNCT
ijtc-718	265	12	studi	studi	PROPN
ijtc-718	265	13	empiris	empiris	PROPN
ijtc-718	265	14	pada	pada	PROPN
ijtc-718	265	15	sub	sub	PROPN
ijtc-718	265	16	sektor	sektor	PROPN
ijtc-718	265	17	makanan	makanan	PROPN
ijtc-718	265	18	dan	dan	PROPN
ijtc-718	265	19	minuman	minuman	PROPN
ijtc-718	265	20	yang	yang	PROPN
ijtc-718	265	21	terdaftar	terdaftar	PROPN
ijtc-718	265	22	di	di	PROPN
ijtc-718	265	23	bursa	bursa	PROPN
ijtc-718	265	24	efek	efek	NOUN
ijtc-718	265	25	indonesia	indonesia	PROPN
ijtc-718	265	26	periode	periode	PROPN
ijtc-718	265	27	2015	2015	NUM
ijtc-718	265	28	-	-	SYM
ijtc-718	265	29	2018	2018	NUM
ijtc-718	265	30	.	.	PUNCT
ijtc-718	266	1	jurnal	jurnal	PROPN
ijtc-718	266	2	mitra	mitra	PROPN
ijtc-718	266	3	manajemen	manajemen	PROPN
ijtc-718	266	4	,	,	PUNCT
ijtc-718	266	5	4(1	4(1	NOUN
ijtc-718	266	6	)	)	PUNCT
ijtc-718	266	7	,	,	PUNCT
ijtc-718	266	8	140	140	NUM
ijtc-718	266	9	–	–	SYM
ijtc-718	266	10	155	155	NUM
ijtc-718	266	11	.	.	PUNCT
ijtc-718	267	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-718	267	2	earnings	earning	NOUN
ijtc-718	267	3	management	management	NOUN
ijtc-718	267	4	and	and	CCONJ
ijtc-718	267	5	tax	tax	NOUN
ijtc-718	267	6	aggressivity	aggressivity	NOUN
ijtc-718	267	7	before	before	ADP
ijtc-718	267	8	and	and	CCONJ
ijtc-718	267	9	during	during	ADP
ijtc-718	267	10	the	the	DET
ijtc-718	267	11	covid-19	covid-19	PROPN
ijtc-718	267	12	pandemic	pandemic	NOUN
ijtc-718	267	13	(	(	PUNCT
ijtc-718	267	14	an	an	DET
ijtc-718	267	15	evidence	evidence	NOUN
ijtc-718	267	16	from	from	ADP
ijtc-718	267	17	indonesia	indonesia	PROPN
ijtc-718	267	18	)	)	PUNCT
ijtc-718	267	19	oktyawati	oktyawati	ADJ
ijtc-718	267	20	,	,	PUNCT
ijtc-718	267	21	siregar	siregar	NOUN
ijtc-718	267	22	,	,	PUNCT
ijtc-718	267	23	and	and	CCONJ
ijtc-718	267	24	rumiyati	rumiyati	NOUN
ijtc-718	267	25	249	249	NUM
ijtc-718	268	1	|	|	ADV
ijtc-718	268	2	ilomata	ilomata	PROPN
ijtc-718	268	3	international	international	ADJ
ijtc-718	268	4	journal	journal	NOUN
ijtc-718	268	5	of	of	ADP
ijtc-718	268	6	tax	tax	PROPN
ijtc-718	268	7	&	&	CCONJ
ijtc-718	268	8	accounting	accounting	PROPN
ijtc-718	268	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-718	268	10	suk	suk	PROPN
ijtc-718	268	11	,	,	PUNCT
ijtc-718	268	12	i.	i.	PROPN
ijtc-718	268	13	,	,	PUNCT
ijtc-718	268	14	lee	lee	PROPN
ijtc-718	268	15	,	,	PUNCT
ijtc-718	268	16	s.	s.	PROPN
ijtc-718	268	17	,	,	PUNCT
ijtc-718	268	18	&	&	CCONJ
ijtc-718	268	19	kross	kross	PROPN
ijtc-718	268	20	,	,	PUNCT
ijtc-718	268	21	w.	w.	PROPN
ijtc-718	268	22	(	(	PUNCT
ijtc-718	268	23	2021	2021	NUM
ijtc-718	268	24	)	)	PUNCT
ijtc-718	268	25	.	.	PUNCT
ijtc-718	269	1	ceo	ceo	NOUN
ijtc-718	269	2	turnover	turnover	NOUN
ijtc-718	269	3	and	and	CCONJ
ijtc-718	269	4	accounting	accounting	NOUN
ijtc-718	269	5	earnings	earning	NOUN
ijtc-718	269	6	:	:	PUNCT
ijtc-718	269	7	the	the	DET
ijtc-718	269	8	role	role	NOUN
ijtc-718	269	9	of	of	ADP
ijtc-718	269	10	earnings	earning	NOUN
ijtc-718	269	11	persistence	persistence	NOUN
ijtc-718	269	12	.	.	PUNCT
ijtc-718	270	1	management	management	NOUN
ijtc-718	270	2	science	science	NOUN
ijtc-718	270	3	,	,	PUNCT
ijtc-718	270	4	67(5	67(5	NUM
ijtc-718	270	5	)	)	PUNCT
ijtc-718	270	6	,	,	PUNCT
ijtc-718	270	7	3195–3218	3195–3218	NUM
ijtc-718	270	8	.	.	PUNCT
ijtc-718	271	1	https://doi.org/10.1287/mnsc.2019.3559	https://doi.org/10.1287/mnsc.2019.3559	PROPN
ijtc-718	271	2	xiao	xiao	PROPN
ijtc-718	271	3	,	,	PUNCT
ijtc-718	271	4	h.	h.	PROPN
ijtc-718	271	5	,	,	PUNCT
ijtc-718	271	6	&	&	CCONJ
ijtc-718	271	7	xi	xi	PROPN
ijtc-718	271	8	,	,	PUNCT
ijtc-718	271	9	j.	j.	PROPN
ijtc-718	271	10	(	(	PUNCT
ijtc-718	271	11	2021	2021	NUM
ijtc-718	271	12	)	)	PUNCT
ijtc-718	271	13	.	.	PUNCT
ijtc-718	272	1	the	the	DET
ijtc-718	272	2	covid-19	covid-19	PROPN
ijtc-718	272	3	and	and	CCONJ
ijtc-718	272	4	earnings	earning	NOUN
ijtc-718	272	5	management	management	NOUN
ijtc-718	272	6	:	:	PUNCT
ijtc-718	272	7	china	china	PROPN
ijtc-718	272	8	’s	’s	PART
ijtc-718	272	9	evidence	evidence	NOUN
ijtc-718	272	10	.	.	PUNCT
ijtc-718	273	1	journal	journal	NOUN
ijtc-718	273	2	of	of	ADP
ijtc-718	273	3	accounting	accounting	NOUN
ijtc-718	273	4	and	and	CCONJ
ijtc-718	273	5	taxation	taxation	NOUN
ijtc-718	273	6	,	,	PUNCT
ijtc-718	273	7	12(2	12(2	NUM
ijtc-718	273	8	)	)	PUNCT
ijtc-718	273	9	,	,	PUNCT
ijtc-718	273	10	59–77	59–77	NUM
ijtc-718	273	11	.	.	PUNCT
ijtc-718	274	1	https://doi.org/10.5897/jat2020.0436	https://doi.org/10.5897/jat2020.0436	PROPN
ijtc-718	274	2	.	.	PUNCT
ijtc-718	275	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN