id	sid	tid	token	lemma	pos
ijtc-759	1	1	the	the	DET
ijtc-759	1	2	illomata	illomata	PROPN
ijtc-759	1	3	international	international	PROPN
ijtc-759	1	4	journal	journal	PROPN
ijtc-759	1	5	of	of	ADP
ijtc-759	1	6	management	management	NOUN
ijtc-759	1	7	ilomata	ilomata	PROPN
ijtc-759	1	8	international	international	ADJ
ijtc-759	1	9	journal	journal	NOUN
ijtc-759	1	10	of	of	ADP
ijtc-759	1	11	tax	tax	PROPN
ijtc-759	1	12	&	&	CCONJ
ijtc-759	1	13	accounting	account	VERB
ijtc-759	1	14	p	p	PROPN
ijtc-759	1	15	-	-	PUNCT
ijtc-759	1	16	issn	issn	NOUN
ijtc-759	1	17	:	:	PUNCT
ijtc-759	1	18	2714	2714	NUM
ijtc-759	1	19	-	-	SYM
ijtc-759	1	20	9838	9838	NUM
ijtc-759	1	21	;	;	PUNCT
ijtc-759	1	22	e	e	X
ijtc-759	1	23	-	-	PUNCT
ijtc-759	1	24	issn	issn	NOUN
ijtc-759	1	25	:	:	PUNCT
ijtc-759	1	26	2714	2714	NUM
ijtc-759	1	27	-	-	SYM
ijtc-759	1	28	9846	9846	NUM
ijtc-759	1	29	volume	volume	NOUN
ijtc-759	1	30	4	4	NUM
ijtc-759	1	31	,	,	PUNCT
ijtc-759	1	32	issue	issue	NOUN
ijtc-759	1	33	3	3	NUM
ijtc-759	1	34	july	july	PROPN
ijtc-759	1	35	2023	2023	NUM
ijtc-759	1	36	page	page	NOUN
ijtc-759	1	37	no	no	NOUN
ijtc-759	1	38	.	.	NOUN
ijtc-759	2	1	385	385	NUM
ijtc-759	2	2	-	-	SYM
ijtc-759	2	3	406	406	NUM
ijtc-759	2	4	385	385	NUM
ijtc-759	2	5	|	|	ADV
ijtc-759	2	6	ilomata	ilomata	PROPN
ijtc-759	2	7	international	international	ADJ
ijtc-759	2	8	journal	journal	NOUN
ijtc-759	2	9	of	of	ADP
ijtc-759	2	10	tax	tax	PROPN
ijtc-759	2	11	&	&	CCONJ
ijtc-759	2	12	accounting	accounting	PROPN
ijtc-759	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	2	14	repeated	repeat	VERB
ijtc-759	2	15	tax	tax	NOUN
ijtc-759	2	16	amnesties	amnesty	NOUN
ijtc-759	2	17	in	in	ADP
ijtc-759	2	18	indonesia	indonesia	PROPN
ijtc-759	2	19	:	:	PUNCT
ijtc-759	2	20	an	an	DET
ijtc-759	2	21	evaluation	evaluation	NOUN
ijtc-759	2	22	of	of	ADP
ijtc-759	2	23	tax	tax	NOUN
ijtc-759	2	24	compliance	compliance	NOUN
ijtc-759	2	25	indradi	indradi	NOUN
ijtc-759	2	26	directorate	directorate	ADJ
ijtc-759	2	27	general	general	NOUN
ijtc-759	2	28	of	of	ADP
ijtc-759	2	29	taxes	taxis	NOUN
ijtc-759	2	30	,	,	PUNCT
ijtc-759	2	31	indonesia	indonesia	PROPN
ijtc-759	2	32	correspondent	correspondent	NOUN
ijtc-759	2	33	:	:	PUNCT
ijtc-759	2	34	indra.dhee@gmail.com	indra.dhee@gmail.com	PROPN
ijtc-759	2	35	received	receive	VERB
ijtc-759	2	36	:	:	PUNCT
ijtc-759	2	37	may	may	AUX
ijtc-759	2	38	1	1	NUM
ijtc-759	2	39	,	,	PUNCT
ijtc-759	2	40	2023	2023	NUM
ijtc-759	2	41	accepted	accept	VERB
ijtc-759	2	42	:	:	PUNCT
ijtc-759	2	43	june	june	PROPN
ijtc-759	2	44	11	11	NUM
ijtc-759	2	45	,	,	PUNCT
ijtc-759	2	46	2023	2023	NUM
ijtc-759	2	47	published	publish	VERB
ijtc-759	2	48	:	:	PUNCT
ijtc-759	2	49	july	july	PROPN
ijtc-759	2	50	31	31	NUM
ijtc-759	2	51	,	,	PUNCT
ijtc-759	2	52	2023	2023	NUM
ijtc-759	2	53	citation	citation	NOUN
ijtc-759	2	54	:	:	PUNCT
ijtc-759	2	55	indradi	indradi	NOUN
ijtc-759	2	56	(	(	PUNCT
ijtc-759	2	57	2023	2023	NUM
ijtc-759	2	58	)	)	PUNCT
ijtc-759	2	59	.	.	PUNCT
ijtc-759	3	1	repeated	repeat	VERB
ijtc-759	3	2	tax	tax	NOUN
ijtc-759	3	3	amnesties	amnesty	NOUN
ijtc-759	3	4	in	in	ADP
ijtc-759	3	5	indonesia	indonesia	PROPN
ijtc-759	3	6	:	:	PUNCT
ijtc-759	3	7	an	an	DET
ijtc-759	3	8	evaluation	evaluation	NOUN
ijtc-759	3	9	of	of	ADP
ijtc-759	3	10	tax	tax	NOUN
ijtc-759	3	11	compliance	compliance	NOUN
ijtc-759	3	12	.	.	PUNCT
ijtc-759	4	1	ilomata	ilomata	PROPN
ijtc-759	4	2	international	international	ADJ
ijtc-759	4	3	journal	journal	NOUN
ijtc-759	4	4	of	of	ADP
ijtc-759	4	5	tax	tax	NOUN
ijtc-759	4	6	and	and	CCONJ
ijtc-759	4	7	accounting	accounting	NOUN
ijtc-759	4	8	,	,	PUNCT
ijtc-759	4	9	4(3),385	4(3),385	NUM
ijtc-759	4	10	-	-	SYM
ijtc-759	4	11	406	406	NUM
ijtc-759	4	12	.	.	PUNCT
ijtc-759	5	1	https://doi.org/10.52728/ijtc.v4i3.759	https://doi.org/10.52728/ijtc.v4i3.759	ADV
ijtc-759	5	2	abstract	abstract	NOUN
ijtc-759	5	3	:	:	PUNCT
ijtc-759	5	4	for	for	ADP
ijtc-759	5	5	some	some	DET
ijtc-759	5	6	countries	country	NOUN
ijtc-759	5	7	,	,	PUNCT
ijtc-759	5	8	tax	tax	NOUN
ijtc-759	5	9	amnesty	amnesty	NOUN
ijtc-759	5	10	is	be	AUX
ijtc-759	5	11	viewed	view	VERB
ijtc-759	5	12	as	as	ADP
ijtc-759	5	13	a	a	DET
ijtc-759	5	14	shortcut	shortcut	NOUN
ijtc-759	5	15	tool	tool	NOUN
ijtc-759	5	16	to	to	PART
ijtc-759	5	17	raise	raise	VERB
ijtc-759	5	18	additional	additional	ADJ
ijtc-759	5	19	tax	tax	NOUN
ijtc-759	5	20	revenue	revenue	NOUN
ijtc-759	5	21	.	.	PUNCT
ijtc-759	6	1	however	however	ADV
ijtc-759	6	2	,	,	PUNCT
ijtc-759	6	3	many	many	ADJ
ijtc-759	6	4	of	of	ADP
ijtc-759	6	5	them	they	PRON
ijtc-759	6	6	seem	seem	VERB
ijtc-759	6	7	to	to	PART
ijtc-759	6	8	be	be	AUX
ijtc-759	6	9	unaware	unaware	ADJ
ijtc-759	6	10	of	of	ADP
ijtc-759	6	11	the	the	DET
ijtc-759	6	12	medium	medium	NOUN
ijtc-759	6	13	to	to	AUX
ijtc-759	6	14	longterm	longterm	VERB
ijtc-759	6	15	impact	impact	NOUN
ijtc-759	6	16	to	to	ADP
ijtc-759	6	17	tax	tax	NOUN
ijtc-759	6	18	compliance	compliance	NOUN
ijtc-759	6	19	.	.	PUNCT
ijtc-759	7	1	indonesia	indonesia	PROPN
ijtc-759	7	2	has	have	AUX
ijtc-759	7	3	already	already	ADV
ijtc-759	7	4	launched	launch	VERB
ijtc-759	7	5	two	two	NUM
ijtc-759	7	6	tax	tax	NOUN
ijtc-759	7	7	amnesties	amnesty	NOUN
ijtc-759	7	8	between	between	ADP
ijtc-759	7	9	2016	2016	NUM
ijtc-759	7	10	and	and	CCONJ
ijtc-759	7	11	2022	2022	NUM
ijtc-759	7	12	,	,	PUNCT
ijtc-759	7	13	yet	yet	CCONJ
ijtc-759	7	14	there	there	PRON
ijtc-759	7	15	have	have	AUX
ijtc-759	7	16	been	be	AUX
ijtc-759	7	17	no	no	DET
ijtc-759	7	18	comprehensive	comprehensive	ADJ
ijtc-759	7	19	studies	study	NOUN
ijtc-759	7	20	to	to	PART
ijtc-759	7	21	evaluate	evaluate	VERB
ijtc-759	7	22	long	long	ADJ
ijtc-759	7	23	term	term	NOUN
ijtc-759	7	24	compliance	compliance	NOUN
ijtc-759	7	25	impact	impact	NOUN
ijtc-759	7	26	of	of	ADP
ijtc-759	7	27	the	the	DET
ijtc-759	7	28	amnesties	amnesty	NOUN
ijtc-759	7	29	in	in	ADP
ijtc-759	7	30	indonesia	indonesia	PROPN
ijtc-759	7	31	.	.	PUNCT
ijtc-759	8	1	this	this	DET
ijtc-759	8	2	study	study	NOUN
ijtc-759	8	3	aims	aim	VERB
ijtc-759	8	4	to	to	PART
ijtc-759	8	5	evaluate	evaluate	VERB
ijtc-759	8	6	the	the	DET
ijtc-759	8	7	impact	impact	NOUN
ijtc-759	8	8	of	of	ADP
ijtc-759	8	9	repeated	repeat	VERB
ijtc-759	8	10	tax	tax	NOUN
ijtc-759	8	11	amnesties	amnesty	NOUN
ijtc-759	8	12	in	in	ADP
ijtc-759	8	13	indonesia	indonesia	PROPN
ijtc-759	8	14	from	from	ADP
ijtc-759	8	15	a	a	DET
ijtc-759	8	16	tax	tax	NOUN
ijtc-759	8	17	compliance	compliance	NOUN
ijtc-759	8	18	perspective	perspective	NOUN
ijtc-759	8	19	.	.	PUNCT
ijtc-759	9	1	it	it	PRON
ijtc-759	9	2	focuses	focus	VERB
ijtc-759	9	3	on	on	ADP
ijtc-759	9	4	the	the	DET
ijtc-759	9	5	medium	medium	NOUN
ijtc-759	9	6	to	to	ADP
ijtc-759	9	7	long	long	ADJ
ijtc-759	9	8	-	-	PUNCT
ijtc-759	9	9	term	term	NOUN
ijtc-759	9	10	effects	effect	NOUN
ijtc-759	9	11	and	and	CCONJ
ijtc-759	9	12	uses	use	VERB
ijtc-759	9	13	income	income	NOUN
ijtc-759	9	14	tax	tax	NOUN
ijtc-759	9	15	revenue	revenue	NOUN
ijtc-759	9	16	as	as	ADP
ijtc-759	9	17	a	a	DET
ijtc-759	9	18	variable	variable	NOUN
ijtc-759	9	19	to	to	PART
ijtc-759	9	20	measure	measure	VERB
ijtc-759	9	21	tax	tax	NOUN
ijtc-759	9	22	compliance	compliance	NOUN
ijtc-759	9	23	.	.	PUNCT
ijtc-759	10	1	the	the	DET
ijtc-759	10	2	research	research	NOUN
ijtc-759	10	3	methods	method	NOUN
ijtc-759	10	4	employed	employ	VERB
ijtc-759	10	5	in	in	ADP
ijtc-759	10	6	the	the	DET
ijtc-759	10	7	study	study	NOUN
ijtc-759	10	8	are	be	AUX
ijtc-759	10	9	both	both	PRON
ijtc-759	10	10	qualitative	qualitative	ADJ
ijtc-759	10	11	and	and	CCONJ
ijtc-759	10	12	quantitative	quantitative	ADJ
ijtc-759	10	13	,	,	PUNCT
ijtc-759	10	14	allowing	allow	VERB
ijtc-759	10	15	for	for	ADP
ijtc-759	10	16	a	a	DET
ijtc-759	10	17	comprehensive	comprehensive	ADJ
ijtc-759	10	18	examination	examination	NOUN
ijtc-759	10	19	of	of	ADP
ijtc-759	10	20	the	the	DET
ijtc-759	10	21	topic	topic	NOUN
ijtc-759	10	22	.	.	PUNCT
ijtc-759	11	1	one	one	NUM
ijtc-759	11	2	important	important	ADJ
ijtc-759	11	3	aspect	aspect	NOUN
ijtc-759	11	4	of	of	ADP
ijtc-759	11	5	the	the	DET
ijtc-759	11	6	study	study	NOUN
ijtc-759	11	7	is	be	AUX
ijtc-759	11	8	the	the	DET
ijtc-759	11	9	use	use	NOUN
ijtc-759	11	10	of	of	ADP
ijtc-759	11	11	time	time	NOUN
ijtc-759	11	12	series	series	NOUN
ijtc-759	11	13	analysis	analysis	NOUN
ijtc-759	11	14	with	with	ADP
ijtc-759	11	15	an	an	DET
ijtc-759	11	16	arima	arima	NOUN
ijtc-759	11	17	model	model	NOUN
ijtc-759	11	18	to	to	PART
ijtc-759	11	19	analyse	analyse	VERB
ijtc-759	11	20	the	the	DET
ijtc-759	11	21	income	income	NOUN
ijtc-759	11	22	tax	tax	NOUN
ijtc-759	11	23	revenue	revenue	NOUN
ijtc-759	11	24	.	.	PUNCT
ijtc-759	12	1	this	this	DET
ijtc-759	12	2	analysis	analysis	NOUN
ijtc-759	12	3	helps	help	VERB
ijtc-759	12	4	in	in	ADP
ijtc-759	12	5	understanding	understand	VERB
ijtc-759	12	6	the	the	DET
ijtc-759	12	7	trends	trend	NOUN
ijtc-759	12	8	and	and	CCONJ
ijtc-759	12	9	patterns	pattern	NOUN
ijtc-759	12	10	in	in	ADP
ijtc-759	12	11	income	income	NOUN
ijtc-759	12	12	tax	tax	NOUN
ijtc-759	12	13	revenue	revenue	NOUN
ijtc-759	12	14	over	over	ADP
ijtc-759	12	15	time	time	NOUN
ijtc-759	12	16	and	and	CCONJ
ijtc-759	12	17	allows	allow	VERB
ijtc-759	12	18	for	for	ADP
ijtc-759	12	19	the	the	DET
ijtc-759	12	20	identification	identification	NOUN
ijtc-759	12	21	of	of	ADP
ijtc-759	12	22	any	any	DET
ijtc-759	12	23	significant	significant	ADJ
ijtc-759	12	24	changes	change	NOUN
ijtc-759	12	25	or	or	CCONJ
ijtc-759	12	26	impacts	impact	NOUN
ijtc-759	12	27	caused	cause	VERB
ijtc-759	12	28	by	by	ADP
ijtc-759	12	29	the	the	DET
ijtc-759	12	30	tax	tax	NOUN
ijtc-759	12	31	amnesties	amnesty	NOUN
ijtc-759	12	32	.	.	PUNCT
ijtc-759	13	1	the	the	DET
ijtc-759	13	2	findings	finding	NOUN
ijtc-759	13	3	in	in	ADP
ijtc-759	13	4	this	this	DET
ijtc-759	13	5	study	study	NOUN
ijtc-759	13	6	align	align	NOUN
ijtc-759	13	7	with	with	ADP
ijtc-759	13	8	other	other	ADJ
ijtc-759	13	9	previous	previous	ADJ
ijtc-759	13	10	research	research	NOUN
ijtc-759	13	11	,	,	PUNCT
ijtc-759	13	12	which	which	PRON
ijtc-759	13	13	indicate	indicate	VERB
ijtc-759	13	14	that	that	SCONJ
ijtc-759	13	15	tax	tax	NOUN
ijtc-759	13	16	amnesty	amnesty	NOUN
ijtc-759	13	17	does	do	AUX
ijtc-759	13	18	not	not	PART
ijtc-759	13	19	affect	affect	VERB
ijtc-759	13	20	long	long	ADJ
ijtc-759	13	21	-	-	PUNCT
ijtc-759	13	22	term	term	NOUN
ijtc-759	13	23	tax	tax	NOUN
ijtc-759	13	24	revenue	revenue	NOUN
ijtc-759	13	25	and	and	CCONJ
ijtc-759	13	26	may	may	AUX
ijtc-759	13	27	adversely	adversely	ADV
ijtc-759	13	28	influence	influence	VERB
ijtc-759	13	29	medium	medium	ADJ
ijtc-759	13	30	to	to	ADP
ijtc-759	13	31	long	long	ADJ
ijtc-759	13	32	-	-	PUNCT
ijtc-759	13	33	term	term	NOUN
ijtc-759	13	34	compliance	compliance	NOUN
ijtc-759	13	35	.	.	PUNCT
ijtc-759	14	1	it	it	PRON
ijtc-759	14	2	can	can	AUX
ijtc-759	14	3	also	also	ADV
ijtc-759	14	4	cause	cause	VERB
ijtc-759	14	5	a	a	DET
ijtc-759	14	6	decline	decline	NOUN
ijtc-759	14	7	in	in	ADP
ijtc-759	14	8	short	short	ADJ
ijtc-759	14	9	-	-	PUNCT
ijtc-759	14	10	term	term	NOUN
ijtc-759	14	11	compliance	compliance	NOUN
ijtc-759	14	12	,	,	PUNCT
ijtc-759	14	13	particularly	particularly	ADV
ijtc-759	14	14	when	when	SCONJ
ijtc-759	14	15	taxpayers	taxpayer	NOUN
ijtc-759	14	16	expect	expect	VERB
ijtc-759	14	17	repeated	repeat	VERB
ijtc-759	14	18	amnesties	amnesty	NOUN
ijtc-759	14	19	.	.	PUNCT
ijtc-759	15	1	keywords	keyword	NOUN
ijtc-759	15	2	:	:	PUNCT
ijtc-759	15	3	tax	tax	NOUN
ijtc-759	15	4	amnesty	amnesty	NOUN
ijtc-759	15	5	,	,	PUNCT
ijtc-759	15	6	tax	tax	NOUN
ijtc-759	15	7	compliance	compliance	NOUN
ijtc-759	15	8	,	,	PUNCT
ijtc-759	15	9	income	income	NOUN
ijtc-759	15	10	tax	tax	NOUN
ijtc-759	15	11	revenue	revenue	NOUN
ijtc-759	15	12	,	,	PUNCT
ijtc-759	15	13	time	time	NOUN
ijtc-759	15	14	series	series	PROPN
ijtc-759	15	15	analysis	analysis	NOUN
ijtc-759	15	16	,	,	PUNCT
ijtc-759	15	17	arima	arima	PROPN
ijtc-759	15	18	this	this	PRON
ijtc-759	15	19	is	be	AUX
ijtc-759	15	20	an	an	DET
ijtc-759	15	21	open	open	ADJ
ijtc-759	15	22	access	access	NOUN
ijtc-759	15	23	article	article	NOUN
ijtc-759	15	24	under	under	ADP
ijtc-759	15	25	the	the	DET
ijtc-759	15	26	cc	cc	NOUN
ijtc-759	15	27	-	-	PUNCT
ijtc-759	15	28	by	by	ADP
ijtc-759	15	29	4.0	4.0	NUM
ijtc-759	15	30	license	license	NOUN
ijtc-759	15	31	.	.	PUNCT
ijtc-759	16	1	introduction	introduction	NOUN
ijtc-759	16	2	there	there	PRON
ijtc-759	16	3	are	be	VERB
ijtc-759	16	4	several	several	ADJ
ijtc-759	16	5	driving	driving	NOUN
ijtc-759	16	6	factors	factor	NOUN
ijtc-759	16	7	as	as	ADV
ijtc-759	16	8	well	well	ADV
ijtc-759	16	9	as	as	ADP
ijtc-759	16	10	goals	goal	NOUN
ijtc-759	16	11	of	of	ADP
ijtc-759	16	12	tax	tax	NOUN
ijtc-759	16	13	amnesty	amnesty	NOUN
ijtc-759	16	14	.	.	PUNCT
ijtc-759	17	1	the	the	DET
ijtc-759	17	2	main	main	ADJ
ijtc-759	17	3	factors	factor	NOUN
ijtc-759	17	4	and	and	CCONJ
ijtc-759	17	5	goals	goal	NOUN
ijtc-759	17	6	of	of	ADP
ijtc-759	17	7	tax	tax	NOUN
ijtc-759	17	8	amnesty	amnesty	NOUN
ijtc-759	17	9	are	be	AUX
ijtc-759	17	10	increasing	increase	VERB
ijtc-759	17	11	short	short	ADJ
ijtc-759	17	12	,	,	PUNCT
ijtc-759	17	13	medium	medium	ADJ
ijtc-759	17	14	,	,	PUNCT
ijtc-759	17	15	and	and	CCONJ
ijtc-759	17	16	long	long	ADJ
ijtc-759	17	17	-	-	PUNCT
ijtc-759	17	18	term	term	NOUN
ijtc-759	17	19	tax	tax	NOUN
ijtc-759	17	20	revenue	revenue	NOUN
ijtc-759	17	21	,	,	PUNCT
ijtc-759	17	22	broadening	broaden	VERB
ijtc-759	17	23	taxpayers	taxpayer	NOUN
ijtc-759	17	24	base	base	NOUN
ijtc-759	17	25	,	,	PUNCT
ijtc-759	17	26	and	and	CCONJ
ijtc-759	17	27	ultimately	ultimately	ADV
ijtc-759	17	28	improving	improve	VERB
ijtc-759	17	29	tax	tax	NOUN
ijtc-759	17	30	compliance	compliance	NOUN
ijtc-759	17	31	(	(	PUNCT
ijtc-759	17	32	baer	baer	PROPN
ijtc-759	17	33	&	&	CCONJ
ijtc-759	17	34	le	le	X
ijtc-759	17	35	borgne	borgne	PROPN
ijtc-759	17	36	,	,	PUNCT
ijtc-759	17	37	2008)(damayanti	2008)(damayanti	NUM
ijtc-759	17	38	et	et	NOUN
ijtc-759	17	39	al	al	PROPN
ijtc-759	17	40	.	.	PROPN
ijtc-759	17	41	,	,	PUNCT
ijtc-759	17	42	2020	2020	NUM
ijtc-759	17	43	)	)	PUNCT
ijtc-759	17	44	.	.	PUNCT
ijtc-759	18	1	from	from	ADP
ijtc-759	18	2	those	those	DET
ijtc-759	18	3	factors	factor	NOUN
ijtc-759	18	4	,	,	PUNCT
ijtc-759	18	5	the	the	DET
ijtc-759	18	6	majority	majority	NOUN
ijtc-759	18	7	of	of	ADP
ijtc-759	18	8	tax	tax	NOUN
ijtc-759	18	9	scholars	scholar	NOUN
ijtc-759	18	10	agree	agree	VERB
ijtc-759	18	11	that	that	SCONJ
ijtc-759	18	12	tax	tax	NOUN
ijtc-759	18	13	amnesty	amnesty	NOUN
ijtc-759	18	14	increases	increase	VERB
ijtc-759	18	15	short	short	ADJ
ijtc-759	18	16	-	-	PUNCT
ijtc-759	18	17	term	term	NOUN
ijtc-759	18	18	tax	tax	NOUN
ijtc-759	18	19	revenue	revenue	NOUN
ijtc-759	18	20	.	.	PUNCT
ijtc-759	19	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	19	2	mailto:indra.dhee@gmail.com	mailto:indra.dhee@gmail.com	X
ijtc-759	19	3	https://doi.org/10.52728/ijtc.v4i3.759	https://doi.org/10.52728/ijtc.v4i3.759	ADV
ijtc-759	19	4	repeated	repeat	VERB
ijtc-759	19	5	tax	tax	NOUN
ijtc-759	19	6	amnesties	amnesty	NOUN
ijtc-759	19	7	in	in	ADP
ijtc-759	19	8	indonesia	indonesia	PROPN
ijtc-759	19	9	:	:	PUNCT
ijtc-759	19	10	an	an	DET
ijtc-759	19	11	evaluation	evaluation	NOUN
ijtc-759	19	12	of	of	ADP
ijtc-759	19	13	tax	tax	NOUN
ijtc-759	19	14	compliance	compliance	NOUN
ijtc-759	19	15	indradi	indradi	NOUN
ijtc-759	19	16	386	386	NUM
ijtc-759	19	17	|	|	NOUN
ijtc-759	19	18	ilomata	ilomata	PROPN
ijtc-759	19	19	international	international	ADJ
ijtc-759	19	20	journal	journal	NOUN
ijtc-759	19	21	of	of	ADP
ijtc-759	19	22	tax	tax	PROPN
ijtc-759	19	23	&	&	CCONJ
ijtc-759	19	24	accounting	accounting	PROPN
ijtc-759	19	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	19	26	however	however	ADV
ijtc-759	19	27	,	,	PUNCT
ijtc-759	19	28	some	some	DET
ijtc-759	19	29	studies	study	NOUN
ijtc-759	19	30	show	show	VERB
ijtc-759	19	31	that	that	SCONJ
ijtc-759	19	32	tax	tax	NOUN
ijtc-759	19	33	amnesties	amnesty	NOUN
ijtc-759	19	34	do	do	AUX
ijtc-759	19	35	not	not	PART
ijtc-759	19	36	affect	affect	VERB
ijtc-759	19	37	medium	medium	ADJ
ijtc-759	19	38	and	and	CCONJ
ijtc-759	19	39	long	long	ADJ
ijtc-759	19	40	-	-	PUNCT
ijtc-759	19	41	term	term	NOUN
ijtc-759	19	42	revenue	revenue	NOUN
ijtc-759	19	43	,	,	PUNCT
ijtc-759	19	44	let	let	VERB
ijtc-759	19	45	alone	alone	ADV
ijtc-759	19	46	improving	improve	VERB
ijtc-759	19	47	tax	tax	NOUN
ijtc-759	19	48	compliance	compliance	NOUN
ijtc-759	19	49	(	(	PUNCT
ijtc-759	19	50	sabnita	sabnita	ADJ
ijtc-759	19	51	,	,	PUNCT
ijtc-759	19	52	2019	2019	NUM
ijtc-759	19	53	)	)	PUNCT
ijtc-759	19	54	.	.	PUNCT
ijtc-759	20	1	tax	tax	NOUN
ijtc-759	20	2	amnesty	amnesty	NOUN
ijtc-759	20	3	is	be	AUX
ijtc-759	20	4	indeed	indeed	ADV
ijtc-759	20	5	a	a	DET
ijtc-759	20	6	contentious	contentious	ADJ
ijtc-759	20	7	issue	issue	NOUN
ijtc-759	20	8	amongst	amongst	ADP
ijtc-759	20	9	policymakers	policymaker	NOUN
ijtc-759	20	10	and	and	CCONJ
ijtc-759	20	11	tax	tax	NOUN
ijtc-759	20	12	scholars	scholar	NOUN
ijtc-759	20	13	.	.	PUNCT
ijtc-759	21	1	on	on	ADP
ijtc-759	21	2	one	one	NUM
ijtc-759	21	3	side	side	NOUN
ijtc-759	21	4	,	,	PUNCT
ijtc-759	21	5	it	it	PRON
ijtc-759	21	6	is	be	AUX
ijtc-759	21	7	perceived	perceive	VERB
ijtc-759	21	8	to	to	PART
ijtc-759	21	9	be	be	AUX
ijtc-759	21	10	an	an	DET
ijtc-759	21	11	effective	effective	ADJ
ijtc-759	21	12	tool	tool	NOUN
ijtc-759	21	13	to	to	PART
ijtc-759	21	14	raise	raise	VERB
ijtc-759	21	15	short	short	ADJ
ijtc-759	21	16	term	term	NOUN
ijtc-759	21	17	revenue(alm	revenue(alm	PROPN
ijtc-759	21	18	&	&	CCONJ
ijtc-759	21	19	beck	beck	PROPN
ijtc-759	21	20	,	,	PUNCT
ijtc-759	21	21	1990	1990	NUM
ijtc-759	21	22	)	)	PUNCT
ijtc-759	21	23	(	(	PUNCT
ijtc-759	21	24	baer	baer	PROPN
ijtc-759	21	25	&	&	CCONJ
ijtc-759	21	26	le	le	X
ijtc-759	21	27	borgne	borgne	PROPN
ijtc-759	21	28	,	,	PUNCT
ijtc-759	21	29	2008	2008	NUM
ijtc-759	21	30	)	)	PUNCT
ijtc-759	21	31	(	(	PUNCT
ijtc-759	21	32	sabnita	sabnita	X
ijtc-759	21	33	,	,	PUNCT
ijtc-759	21	34	2019	2019	NUM
ijtc-759	21	35	)	)	PUNCT
ijtc-759	21	36	.	.	PUNCT
ijtc-759	22	1	on	on	ADP
ijtc-759	22	2	the	the	DET
ijtc-759	22	3	other	other	ADJ
ijtc-759	22	4	side	side	NOUN
ijtc-759	22	5	,	,	PUNCT
ijtc-759	22	6	it	it	PRON
ijtc-759	22	7	is	be	AUX
ijtc-759	22	8	often	often	ADV
ijtc-759	22	9	regarded	regard	VERB
ijtc-759	22	10	as	as	ADP
ijtc-759	22	11	unfair	unfair	ADJ
ijtc-759	22	12	policy	policy	NOUN
ijtc-759	22	13	because	because	SCONJ
ijtc-759	22	14	it	it	PRON
ijtc-759	22	15	accommodates	accommodate	VERB
ijtc-759	22	16	and	and	CCONJ
ijtc-759	22	17	treats	treat	VERB
ijtc-759	22	18	tax	tax	NOUN
ijtc-759	22	19	evaders	evader	NOUN
ijtc-759	22	20	,	,	PUNCT
ijtc-759	22	21	including	include	VERB
ijtc-759	22	22	tax	tax	NOUN
ijtc-759	22	23	criminals	criminal	NOUN
ijtc-759	22	24	,	,	PUNCT
ijtc-759	22	25	with	with	ADP
ijtc-759	22	26	much	much	ADV
ijtc-759	22	27	lower	low	ADJ
ijtc-759	22	28	tax	tax	NOUN
ijtc-759	22	29	burden	burden	NOUN
ijtc-759	22	30	compared	compare	VERB
ijtc-759	22	31	to	to	ADP
ijtc-759	22	32	compliant	compliant	ADJ
ijtc-759	22	33	taxpayers	taxpayer	NOUN
ijtc-759	22	34	.	.	PUNCT
ijtc-759	23	1	furthermore	furthermore	ADV
ijtc-759	23	2	,	,	PUNCT
ijtc-759	23	3	tax	tax	NOUN
ijtc-759	23	4	amnesty	amnesty	NOUN
ijtc-759	23	5	can	can	AUX
ijtc-759	23	6	also	also	ADV
ijtc-759	23	7	be	be	AUX
ijtc-759	23	8	viewed	view	VERB
ijtc-759	23	9	as	as	ADP
ijtc-759	23	10	weaknesses	weakness	NOUN
ijtc-759	23	11	of	of	ADP
ijtc-759	23	12	tax	tax	NOUN
ijtc-759	23	13	administration	administration	NOUN
ijtc-759	23	14	and	and	CCONJ
ijtc-759	23	15	law	law	NOUN
ijtc-759	23	16	enforcement	enforcement	NOUN
ijtc-759	23	17	from	from	ADP
ijtc-759	23	18	the	the	DET
ijtc-759	23	19	perspective	perspective	NOUN
ijtc-759	23	20	of	of	ADP
ijtc-759	23	21	the	the	DET
ijtc-759	23	22	tax	tax	NOUN
ijtc-759	23	23	authority	authority	NOUN
ijtc-759	23	24	(	(	PUNCT
ijtc-759	23	25	pohan	pohan	ADP
ijtc-759	23	26	et	et	PROPN
ijtc-759	23	27	al	al	PROPN
ijtc-759	23	28	.	.	PROPN
ijtc-759	23	29	,	,	PUNCT
ijtc-759	23	30	2019	2019	NUM
ijtc-759	23	31	)	)	PUNCT
ijtc-759	23	32	.	.	PUNCT
ijtc-759	24	1	many	many	ADJ
ijtc-759	24	2	countries	country	NOUN
ijtc-759	24	3	,	,	PUNCT
ijtc-759	24	4	even	even	ADV
ijtc-759	24	5	in	in	ADP
ijtc-759	24	6	provincial	provincial	ADJ
ijtc-759	24	7	or	or	CCONJ
ijtc-759	24	8	state	state	NOUN
ijtc-759	24	9	level	level	NOUN
ijtc-759	24	10	,	,	PUNCT
ijtc-759	24	11	have	have	AUX
ijtc-759	24	12	implemented	implement	VERB
ijtc-759	24	13	tax	tax	NOUN
ijtc-759	24	14	amnesty	amnesty	NOUN
ijtc-759	24	15	in	in	ADP
ijtc-759	24	16	various	various	ADJ
ijtc-759	24	17	forms	form	NOUN
ijtc-759	24	18	(	(	PUNCT
ijtc-759	24	19	baer	baer	PROPN
ijtc-759	24	20	&	&	CCONJ
ijtc-759	24	21	le	le	X
ijtc-759	24	22	borgne	borgne	PROPN
ijtc-759	24	23	,	,	PUNCT
ijtc-759	24	24	2008	2008	NUM
ijtc-759	24	25	)	)	PUNCT
ijtc-759	24	26	(	(	PUNCT
ijtc-759	24	27	sabnita	sabnita	X
ijtc-759	24	28	,	,	PUNCT
ijtc-759	24	29	2019	2019	NUM
ijtc-759	24	30	)	)	PUNCT
ijtc-759	24	31	from	from	ADP
ijtc-759	24	32	the	the	DET
ijtc-759	24	33	perspective	perspective	NOUN
ijtc-759	24	34	of	of	ADP
ijtc-759	24	35	short	short	ADJ
ijtc-759	24	36	-	-	PUNCT
ijtc-759	24	37	term	term	NOUN
ijtc-759	24	38	revenue	revenue	NOUN
ijtc-759	24	39	,	,	PUNCT
ijtc-759	24	40	some	some	DET
ijtc-759	24	41	countries	country	NOUN
ijtc-759	24	42	can	can	AUX
ijtc-759	24	43	be	be	AUX
ijtc-759	24	44	classified	classify	VERB
ijtc-759	24	45	as	as	ADP
ijtc-759	24	46	successful	successful	ADJ
ijtc-759	24	47	and	and	CCONJ
ijtc-759	24	48	some	some	DET
ijtc-759	24	49	other	other	ADJ
ijtc-759	24	50	are	be	AUX
ijtc-759	24	51	the	the	DET
ijtc-759	24	52	opposite	opposite	ADJ
ijtc-759	24	53	(	(	PUNCT
ijtc-759	24	54	baer	baer	PROPN
ijtc-759	24	55	&	&	CCONJ
ijtc-759	24	56	le	le	X
ijtc-759	24	57	borgne	borgne	PROPN
ijtc-759	24	58	,	,	PUNCT
ijtc-759	24	59	2008)(luitel	2008)(luitel	NUM
ijtc-759	24	60	&	&	CCONJ
ijtc-759	24	61	sobel	sobel	NOUN
ijtc-759	24	62	,	,	PUNCT
ijtc-759	24	63	2007	2007	NUM
ijtc-759	24	64	)	)	PUNCT
ijtc-759	24	65	.	.	PUNCT
ijtc-759	25	1	however	however	ADV
ijtc-759	25	2	,	,	PUNCT
ijtc-759	25	3	measuring	measure	VERB
ijtc-759	25	4	tax	tax	NOUN
ijtc-759	25	5	amnesty	amnesty	NOUN
ijtc-759	25	6	only	only	ADV
ijtc-759	25	7	from	from	ADP
ijtc-759	25	8	this	this	DET
ijtc-759	25	9	perspective	perspective	NOUN
ijtc-759	25	10	can	can	AUX
ijtc-759	25	11	mislead	mislead	VERB
ijtc-759	25	12	the	the	DET
ijtc-759	25	13	holistic	holistic	ADJ
ijtc-759	25	14	triumph	triumph	NOUN
ijtc-759	25	15	of	of	ADP
ijtc-759	25	16	the	the	DET
ijtc-759	25	17	amnesty	amnesty	NOUN
ijtc-759	25	18	,	,	PUNCT
ijtc-759	25	19	which	which	PRON
ijtc-759	25	20	is	be	AUX
ijtc-759	25	21	incremental	incremental	ADJ
ijtc-759	25	22	increase	increase	NOUN
ijtc-759	25	23	of	of	ADP
ijtc-759	25	24	taxpayers	taxpayer	NOUN
ijtc-759	25	25	’	’	PART
ijtc-759	25	26	compliance	compliance	NOUN
ijtc-759	25	27	.	.	PUNCT
ijtc-759	26	1	indonesia	indonesia	PROPN
ijtc-759	26	2	has	have	AUX
ijtc-759	26	3	experienced	experience	VERB
ijtc-759	26	4	five	five	NUM
ijtc-759	26	5	times	time	NOUN
ijtc-759	26	6	implementation	implementation	NOUN
ijtc-759	26	7	of	of	ADP
ijtc-759	26	8	tax	tax	NOUN
ijtc-759	26	9	amnesty	amnesty	NOUN
ijtc-759	26	10	with	with	ADP
ijtc-759	26	11	different	different	ADJ
ijtc-759	26	12	backgrounds	background	NOUN
ijtc-759	26	13	,	,	PUNCT
ijtc-759	26	14	schemes	scheme	NOUN
ijtc-759	26	15	and	and	CCONJ
ijtc-759	26	16	mechanisms	mechanism	NOUN
ijtc-759	26	17	(	(	PUNCT
ijtc-759	26	18	assidiki	assidiki	PROPN
ijtc-759	26	19	mauluddi	mauluddi	NOUN
ijtc-759	26	20	&	&	CCONJ
ijtc-759	26	21	widyawati	widyawati	PROPN
ijtc-759	26	22	,	,	PUNCT
ijtc-759	26	23	2022	2022	NUM
ijtc-759	26	24	)	)	PUNCT
ijtc-759	26	25	.	.	PUNCT
ijtc-759	27	1	the	the	DET
ijtc-759	27	2	first	first	ADJ
ijtc-759	27	3	amnesty	amnesty	NOUN
ijtc-759	27	4	had	have	AUX
ijtc-759	27	5	been	be	AUX
ijtc-759	27	6	applied	apply	VERB
ijtc-759	27	7	before	before	ADP
ijtc-759	27	8	so	so	ADV
ijtc-759	27	9	called	call	VERB
ijtc-759	27	10	“	"	PUNCT
ijtc-759	27	11	tax	tax	NOUN
ijtc-759	27	12	reform	reform	NOUN
ijtc-759	27	13	1983	1983	NUM
ijtc-759	27	14	”	"	PUNCT
ijtc-759	27	15	,	,	PUNCT
ijtc-759	27	16	which	which	PRON
ijtc-759	27	17	was	be	AUX
ijtc-759	27	18	in	in	ADP
ijtc-759	27	19	1964	1964	NUM
ijtc-759	27	20	.	.	PUNCT
ijtc-759	28	1	the	the	DET
ijtc-759	28	2	second	second	ADJ
ijtc-759	28	3	was	be	AUX
ijtc-759	28	4	held	hold	VERB
ijtc-759	28	5	in	in	ADP
ijtc-759	28	6	1984	1984	NUM
ijtc-759	28	7	,	,	PUNCT
ijtc-759	28	8	one	one	NUM
ijtc-759	28	9	year	year	NOUN
ijtc-759	28	10	after	after	ADP
ijtc-759	28	11	the	the	DET
ijtc-759	28	12	reform	reform	NOUN
ijtc-759	28	13	.	.	PUNCT
ijtc-759	29	1	the	the	DET
ijtc-759	29	2	third	third	ADJ
ijtc-759	29	3	had	have	AUX
ijtc-759	29	4	been	be	AUX
ijtc-759	29	5	implemented	implement	VERB
ijtc-759	29	6	in	in	ADP
ijtc-759	29	7	2008	2008	NUM
ijtc-759	29	8	and	and	CCONJ
ijtc-759	29	9	become	become	VERB
ijtc-759	29	10	a	a	DET
ijtc-759	29	11	milestone	milestone	NOUN
ijtc-759	29	12	of	of	ADP
ijtc-759	29	13	second	second	ADJ
ijtc-759	29	14	-	-	PUNCT
ijtc-759	29	15	phase	phase	NOUN
ijtc-759	29	16	tax	tax	NOUN
ijtc-759	29	17	reform	reform	NOUN
ijtc-759	29	18	in	in	ADP
ijtc-759	29	19	indonesia	indonesia	PROPN
ijtc-759	29	20	.	.	PUNCT
ijtc-759	30	1	nevertheless	nevertheless	ADV
ijtc-759	30	2	,	,	PUNCT
ijtc-759	30	3	this	this	DET
ijtc-759	30	4	third	third	ADJ
ijtc-759	30	5	amnesty	amnesty	NOUN
ijtc-759	30	6	is	be	AUX
ijtc-759	30	7	well	well	ADV
ijtc-759	30	8	known	know	VERB
ijtc-759	30	9	as	as	ADP
ijtc-759	30	10	sunset	sunset	NOUN
ijtc-759	30	11	policy	policy	NOUN
ijtc-759	30	12	and	and	CCONJ
ijtc-759	30	13	it	it	PRON
ijtc-759	30	14	has	have	VERB
ijtc-759	30	15	quite	quite	ADV
ijtc-759	30	16	different	different	ADJ
ijtc-759	30	17	features	feature	NOUN
ijtc-759	30	18	and	and	CCONJ
ijtc-759	30	19	scheme	scheme	NOUN
ijtc-759	30	20	compared	compare	VERB
ijtc-759	30	21	to	to	ADP
ijtc-759	30	22	other	other	ADJ
ijtc-759	30	23	amnesties	amnesty	NOUN
ijtc-759	30	24	.	.	PUNCT
ijtc-759	31	1	the	the	DET
ijtc-759	31	2	fourth	fourth	ADJ
ijtc-759	31	3	and	and	CCONJ
ijtc-759	31	4	fifth	fifth	ADJ
ijtc-759	31	5	had	have	AUX
ijtc-759	31	6	been	be	AUX
ijtc-759	31	7	applied	apply	VERB
ijtc-759	31	8	in	in	ADP
ijtc-759	31	9	2016	2016	NUM
ijtc-759	31	10	to	to	ADP
ijtc-759	31	11	2017	2017	NUM
ijtc-759	31	12	and	and	CCONJ
ijtc-759	31	13	2022	2022	NUM
ijtc-759	31	14	.	.	PUNCT
ijtc-759	32	1	although	although	SCONJ
ijtc-759	32	2	,	,	PUNCT
ijtc-759	32	3	the	the	DET
ijtc-759	32	4	last	last	ADJ
ijtc-759	32	5	one	one	NOUN
ijtc-759	32	6	refers	refer	VERB
ijtc-759	32	7	to	to	ADP
ijtc-759	32	8	what	what	PRON
ijtc-759	32	9	is	be	AUX
ijtc-759	32	10	called	call	VERB
ijtc-759	32	11	“	"	PUNCT
ijtc-759	32	12	voluntary	voluntary	ADJ
ijtc-759	32	13	disclosure	disclosure	NOUN
ijtc-759	32	14	program	program	NOUN
ijtc-759	32	15	”	"	PUNCT
ijtc-759	32	16	,	,	PUNCT
ijtc-759	32	17	but	but	CCONJ
ijtc-759	32	18	the	the	DET
ijtc-759	32	19	scheme	scheme	NOUN
ijtc-759	32	20	is	be	AUX
ijtc-759	32	21	basically	basically	ADV
ijtc-759	32	22	similar	similar	ADJ
ijtc-759	32	23	with	with	ADP
ijtc-759	32	24	other	other	ADJ
ijtc-759	32	25	amnesties	amnesty	NOUN
ijtc-759	32	26	.	.	PUNCT
ijtc-759	33	1	there	there	PRON
ijtc-759	33	2	is	be	VERB
ijtc-759	33	3	plethora	plethora	ADV
ijtc-759	33	4	of	of	ADP
ijtc-759	33	5	books	book	NOUN
ijtc-759	33	6	and	and	CCONJ
ijtc-759	33	7	articles	article	NOUN
ijtc-759	33	8	that	that	PRON
ijtc-759	33	9	explain	explain	VERB
ijtc-759	33	10	,	,	PUNCT
ijtc-759	33	11	analyse	analyse	NOUN
ijtc-759	33	12	,	,	PUNCT
ijtc-759	33	13	and	and	CCONJ
ijtc-759	33	14	describe	describe	VERB
ijtc-759	33	15	tax	tax	NOUN
ijtc-759	33	16	amnesty	amnesty	NOUN
ijtc-759	33	17	.	.	PUNCT
ijtc-759	34	1	many	many	ADJ
ijtc-759	34	2	of	of	ADP
ijtc-759	34	3	them	they	PRON
ijtc-759	34	4	discuss	discuss	VERB
ijtc-759	34	5	tax	tax	NOUN
ijtc-759	34	6	amnesty	amnesty	NOUN
ijtc-759	34	7	and	and	CCONJ
ijtc-759	34	8	its	its	PRON
ijtc-759	34	9	effect	effect	NOUN
ijtc-759	34	10	to	to	ADP
ijtc-759	34	11	tax	tax	NOUN
ijtc-759	34	12	compliance	compliance	NOUN
ijtc-759	34	13	and	and	CCONJ
ijtc-759	34	14	revenue	revenue	NOUN
ijtc-759	34	15	.	.	PUNCT
ijtc-759	35	1	however	however	ADV
ijtc-759	35	2	,	,	PUNCT
ijtc-759	35	3	to	to	ADP
ijtc-759	35	4	the	the	DET
ijtc-759	35	5	best	good	ADJ
ijtc-759	35	6	of	of	ADP
ijtc-759	35	7	my	my	PRON
ijtc-759	35	8	knowledge	knowledge	NOUN
ijtc-759	35	9	,	,	PUNCT
ijtc-759	35	10	hardly	hardly	ADV
ijtc-759	35	11	any	any	PRON
ijtc-759	35	12	of	of	ADP
ijtc-759	35	13	those	those	PRON
ijtc-759	35	14	discuss	discuss	VERB
ijtc-759	35	15	repeated	repeat	VERB
ijtc-759	35	16	tax	tax	NOUN
ijtc-759	35	17	amnesty	amnesty	NOUN
ijtc-759	35	18	in	in	ADP
ijtc-759	35	19	indonesia	indonesia	PROPN
ijtc-759	35	20	and	and	CCONJ
ijtc-759	35	21	its	its	PRON
ijtc-759	35	22	effect	effect	NOUN
ijtc-759	35	23	to	to	ADP
ijtc-759	35	24	medium	medium	ADJ
ijtc-759	35	25	and	and	CCONJ
ijtc-759	35	26	long	long	ADJ
ijtc-759	35	27	-	-	PUNCT
ijtc-759	35	28	term	term	NOUN
ijtc-759	35	29	revenue	revenue	NOUN
ijtc-759	35	30	,	,	PUNCT
ijtc-759	35	31	which	which	PRON
ijtc-759	35	32	could	could	AUX
ijtc-759	35	33	be	be	AUX
ijtc-759	35	34	argued	argue	VERB
ijtc-759	35	35	as	as	ADP
ijtc-759	35	36	prima	prima	NOUN
ijtc-759	35	37	facie	facie	NOUN
ijtc-759	35	38	evidence	evidence	NOUN
ijtc-759	35	39	of	of	ADP
ijtc-759	35	40	tax	tax	NOUN
ijtc-759	35	41	compliance	compliance	NOUN
ijtc-759	35	42	.	.	PUNCT
ijtc-759	36	1	many	many	ADJ
ijtc-759	36	2	studies	study	NOUN
ijtc-759	36	3	use	use	VERB
ijtc-759	36	4	survey	survey	NOUN
ijtc-759	36	5	to	to	PART
ijtc-759	36	6	measure	measure	VERB
ijtc-759	36	7	the	the	DET
ijtc-759	36	8	compliance	compliance	NOUN
ijtc-759	36	9	level	level	NOUN
ijtc-759	36	10	of	of	ADP
ijtc-759	36	11	the	the	DET
ijtc-759	36	12	taxpayer	taxpayer	NOUN
ijtc-759	36	13	,	,	PUNCT
ijtc-759	36	14	which	which	PRON
ijtc-759	36	15	is	be	AUX
ijtc-759	36	16	conceivable	conceivable	ADJ
ijtc-759	36	17	,	,	PUNCT
ijtc-759	36	18	considering	consider	VERB
ijtc-759	36	19	that	that	SCONJ
ijtc-759	36	20	taxpayers	taxpayer	NOUN
ijtc-759	36	21	’	’	PART
ijtc-759	36	22	identity	identity	NOUN
ijtc-759	36	23	and	and	CCONJ
ijtc-759	36	24	data	datum	NOUN
ijtc-759	36	25	are	be	AUX
ijtc-759	36	26	classified	classified	ADJ
ijtc-759	36	27	.	.	PUNCT
ijtc-759	37	1	one	one	NUM
ijtc-759	37	2	approach	approach	NOUN
ijtc-759	37	3	of	of	ADP
ijtc-759	37	4	study	study	NOUN
ijtc-759	37	5	to	to	PART
ijtc-759	37	6	fathom	fathom	VERB
ijtc-759	37	7	tax	tax	NOUN
ijtc-759	37	8	compliance	compliance	NOUN
ijtc-759	37	9	through	through	ADP
ijtc-759	37	10	its	its	PRON
ijtc-759	37	11	proxy	proxy	NOUN
ijtc-759	37	12	,	,	PUNCT
ijtc-759	37	13	which	which	PRON
ijtc-759	37	14	is	be	AUX
ijtc-759	37	15	long	long	ADJ
ijtc-759	37	16	-	-	PUNCT
ijtc-759	37	17	term	term	NOUN
ijtc-759	37	18	revenue	revenue	NOUN
ijtc-759	37	19	,	,	PUNCT
ijtc-759	37	20	such	such	ADJ
ijtc-759	37	21	as	as	SCONJ
ijtc-759	37	22	conducted	conduct	VERB
ijtc-759	37	23	by	by	ADP
ijtc-759	37	24	james	james	PROPN
ijtc-759	37	25	alm	alm	PROPN
ijtc-759	37	26	and	and	CCONJ
ijtc-759	37	27	william	william	PROPN
ijtc-759	37	28	beck	beck	PROPN
ijtc-759	37	29	(	(	PUNCT
ijtc-759	37	30	1993	1993	NUM
ijtc-759	37	31	)	)	PUNCT
ijtc-759	37	32	is	be	AUX
ijtc-759	37	33	very	very	ADV
ijtc-759	37	34	relevant	relevant	ADJ
ijtc-759	37	35	.	.	PUNCT
ijtc-759	38	1	medium	medium	ADJ
ijtc-759	38	2	and	and	CCONJ
ijtc-759	38	3	long	long	ADJ
ijtc-759	38	4	-	-	PUNCT
ijtc-759	38	5	term	term	NOUN
ijtc-759	38	6	tax	tax	NOUN
ijtc-759	38	7	revenue	revenue	NOUN
ijtc-759	38	8	is	be	AUX
ijtc-759	38	9	an	an	DET
ijtc-759	38	10	appropriate	appropriate	ADJ
ijtc-759	38	11	figure	figure	NOUN
ijtc-759	38	12	to	to	PART
ijtc-759	38	13	define	define	VERB
ijtc-759	38	14	taxpayer	taxpayer	NOUN
ijtc-759	38	15	’s	’s	PART
ijtc-759	38	16	compliance	compliance	NOUN
ijtc-759	38	17	level	level	NOUN
ijtc-759	38	18	because	because	SCONJ
ijtc-759	38	19	it	it	PRON
ijtc-759	38	20	represents	represent	VERB
ijtc-759	38	21	the	the	DET
ijtc-759	38	22	ultimate	ultimate	ADJ
ijtc-759	38	23	goal	goal	NOUN
ijtc-759	38	24	of	of	ADP
ijtc-759	38	25	compliance	compliance	NOUN
ijtc-759	38	26	,	,	PUNCT
ijtc-759	38	27	which	which	PRON
ijtc-759	38	28	is	be	AUX
ijtc-759	38	29	tax	tax	NOUN
ijtc-759	38	30	burden	burden	NOUN
ijtc-759	38	31	paid	pay	VERB
ijtc-759	38	32	by	by	ADP
ijtc-759	38	33	the	the	DET
ijtc-759	38	34	taxpayers	taxpayer	NOUN
ijtc-759	38	35	.	.	PUNCT
ijtc-759	39	1	the	the	DET
ijtc-759	39	2	approach	approach	NOUN
ijtc-759	39	3	is	be	AUX
ijtc-759	39	4	followed	follow	VERB
ijtc-759	39	5	by	by	ADP
ijtc-759	39	6	some	some	DET
ijtc-759	39	7	other	other	ADJ
ijtc-759	39	8	studies	study	NOUN
ijtc-759	39	9	with	with	ADP
ijtc-759	39	10	similar	similar	ADJ
ijtc-759	39	11	approach	approach	NOUN
ijtc-759	39	12	,	,	PUNCT
ijtc-759	39	13	such	such	ADJ
ijtc-759	39	14	as	as	SCONJ
ijtc-759	39	15	conducted	conduct	VERB
ijtc-759	39	16	by	by	ADP
ijtc-759	39	17	gerger	gerger	NOUN
ijtc-759	39	18	(	(	PUNCT
ijtc-759	39	19	2012	2012	NUM
ijtc-759	39	20	)	)	PUNCT
ijtc-759	39	21	and	and	CCONJ
ijtc-759	39	22	villalba	villalba	NOUN
ijtc-759	39	23	(	(	PUNCT
ijtc-759	39	24	2017	2017	NUM
ijtc-759	39	25	)	)	PUNCT
ijtc-759	39	26	.	.	PUNCT
ijtc-759	40	1	this	this	DET
ijtc-759	40	2	study	study	NOUN
ijtc-759	40	3	discusses	discuss	VERB
ijtc-759	40	4	brief	brief	ADJ
ijtc-759	40	5	history	history	NOUN
ijtc-759	40	6	of	of	ADP
ijtc-759	40	7	tax	tax	NOUN
ijtc-759	40	8	amnesties	amnesty	NOUN
ijtc-759	40	9	in	in	ADP
ijtc-759	40	10	indonesia	indonesia	PROPN
ijtc-759	40	11	,	,	PUNCT
ijtc-759	40	12	measures	measure	NOUN
ijtc-759	40	13	and	and	CCONJ
ijtc-759	40	14	evaluates	evaluate	VERB
ijtc-759	40	15	the	the	DET
ijtc-759	40	16	effectivity	effectivity	NOUN
ijtc-759	40	17	of	of	ADP
ijtc-759	40	18	the	the	DET
ijtc-759	40	19	two	two	NUM
ijtc-759	40	20	last	last	ADJ
ijtc-759	40	21	amnesties	amnesty	NOUN
ijtc-759	40	22	in	in	ADP
ijtc-759	40	23	terms	term	NOUN
ijtc-759	40	24	of	of	ADP
ijtc-759	40	25	increasing	increase	VERB
ijtc-759	40	26	taxpayers	taxpayer	NOUN
ijtc-759	40	27	’	’	PART
ijtc-759	40	28	compliance	compliance	NOUN
ijtc-759	40	29	.	.	PUNCT
ijtc-759	41	1	measurement	measurement	NOUN
ijtc-759	41	2	method	method	NOUN
ijtc-759	41	3	of	of	ADP
ijtc-759	41	4	the	the	DET
ijtc-759	41	5	amnesties	amnesty	NOUN
ijtc-759	41	6	’	’	PART
ijtc-759	41	7	effectivity	effectivity	NOUN
ijtc-759	41	8	is	be	AUX
ijtc-759	41	9	based	base	VERB
ijtc-759	41	10	on	on	ADP
ijtc-759	41	11	long	long	ADJ
ijtc-759	41	12	-	-	PUNCT
ijtc-759	41	13	term	term	NOUN
ijtc-759	41	14	revenue	revenue	NOUN
ijtc-759	41	15	projection	projection	NOUN
ijtc-759	41	16	as	as	ADP
ijtc-759	41	17	a	a	DET
ijtc-759	41	18	proxy	proxy	NOUN
ijtc-759	41	19	of	of	ADP
ijtc-759	41	20	the	the	DET
ijtc-759	41	21	compliance	compliance	NOUN
ijtc-759	41	22	,	,	PUNCT
ijtc-759	41	23	similar	similar	ADJ
ijtc-759	41	24	with	with	ADP
ijtc-759	41	25	study	study	NOUN
ijtc-759	41	26	conducted	conduct	VERB
ijtc-759	41	27	by	by	ADP
ijtc-759	41	28	alm	alm	NOUN
ijtc-759	41	29	and	and	CCONJ
ijtc-759	41	30	beck	beck	PROPN
ijtc-759	41	31	(	(	PUNCT
ijtc-759	41	32	1993	1993	NUM
ijtc-759	41	33	)	)	PUNCT
ijtc-759	41	34	.	.	PUNCT
ijtc-759	42	1	the	the	DET
ijtc-759	42	2	revenue	revenue	NOUN
ijtc-759	42	3	will	will	AUX
ijtc-759	42	4	be	be	AUX
ijtc-759	42	5	represented	represent	VERB
ijtc-759	42	6	by	by	ADP
ijtc-759	42	7	income	income	NOUN
ijtc-759	42	8	tax	tax	NOUN
ijtc-759	42	9	revenue	revenue	NOUN
ijtc-759	42	10	instead	instead	ADV
ijtc-759	42	11	of	of	ADP
ijtc-759	42	12	taxes	taxis	NOUN
ijtc-759	42	13	revenue	revenue	NOUN
ijtc-759	42	14	in	in	ADP
ijtc-759	42	15	a	a	DET
ijtc-759	42	16	whole	whole	NOUN
ijtc-759	42	17	considering	consider	VERB
ijtc-759	42	18	that	that	SCONJ
ijtc-759	42	19	commonly	commonly	ADV
ijtc-759	42	20	,	,	PUNCT
ijtc-759	42	21	the	the	DET
ijtc-759	42	22	ransom	ransom	NOUN
ijtc-759	42	23	in	in	ADP
ijtc-759	42	24	tax	tax	NOUN
ijtc-759	42	25	amnesty	amnesty	NOUN
ijtc-759	42	26	program	program	NOUN
ijtc-759	42	27	is	be	AUX
ijtc-759	42	28	a	a	DET
ijtc-759	42	29	substitution	substitution	NOUN
ijtc-759	42	30	of	of	ADP
ijtc-759	42	31	income	income	NOUN
ijtc-759	42	32	tax	tax	NOUN
ijtc-759	42	33	liability	liability	NOUN
ijtc-759	42	34	that	that	PRON
ijtc-759	42	35	should	should	AUX
ijtc-759	42	36	be	be	AUX
ijtc-759	42	37	paid	pay	VERB
ijtc-759	42	38	in	in	ADP
ijtc-759	42	39	the	the	DET
ijtc-759	42	40	past	past	NOUN
ijtc-759	42	41	.	.	PUNCT
ijtc-759	43	1	the	the	DET
ijtc-759	43	2	projection	projection	NOUN
ijtc-759	43	3	of	of	ADP
ijtc-759	43	4	income	income	NOUN
ijtc-759	43	5	tax	tax	NOUN
ijtc-759	43	6	revenue	revenue	NOUN
ijtc-759	43	7	will	will	AUX
ijtc-759	43	8	be	be	AUX
ijtc-759	43	9	created	create	VERB
ijtc-759	43	10	with	with	ADP
ijtc-759	43	11	time	time	NOUN
ijtc-759	43	12	series	series	NOUN
ijtc-759	43	13	analysis	analysis	NOUN
ijtc-759	43	14	using	use	VERB
ijtc-759	43	15	arima	arima	PROPN
ijtc-759	43	16	model	model	NOUN
ijtc-759	43	17	.	.	PUNCT
ijtc-759	44	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	44	2	repeated	repeat	VERB
ijtc-759	44	3	tax	tax	NOUN
ijtc-759	44	4	amnesties	amnesty	NOUN
ijtc-759	44	5	in	in	ADP
ijtc-759	44	6	indonesia	indonesia	PROPN
ijtc-759	44	7	:	:	PUNCT
ijtc-759	44	8	an	an	DET
ijtc-759	44	9	evaluation	evaluation	NOUN
ijtc-759	44	10	of	of	ADP
ijtc-759	44	11	tax	tax	NOUN
ijtc-759	44	12	compliance	compliance	NOUN
ijtc-759	44	13	indradi	indradi	NOUN
ijtc-759	44	14	387	387	NUM
ijtc-759	44	15	|	|	ADV
ijtc-759	44	16	ilomata	ilomata	PROPN
ijtc-759	44	17	international	international	ADJ
ijtc-759	44	18	journal	journal	NOUN
ijtc-759	44	19	of	of	ADP
ijtc-759	44	20	tax	tax	PROPN
ijtc-759	44	21	&	&	CCONJ
ijtc-759	44	22	accounting	accounting	PROPN
ijtc-759	44	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	44	24	method	method	NOUN
ijtc-759	44	25	qualitative	qualitative	ADJ
ijtc-759	44	26	and	and	CCONJ
ijtc-759	44	27	quantitative	quantitative	ADJ
ijtc-759	44	28	research	research	NOUN
ijtc-759	44	29	method	method	NOUN
ijtc-759	44	30	are	be	AUX
ijtc-759	44	31	used	use	VERB
ijtc-759	44	32	in	in	ADP
ijtc-759	44	33	this	this	DET
ijtc-759	44	34	paper	paper	NOUN
ijtc-759	44	35	.	.	PUNCT
ijtc-759	45	1	the	the	DET
ijtc-759	45	2	qualitative	qualitative	ADJ
ijtc-759	45	3	method	method	NOUN
ijtc-759	45	4	will	will	AUX
ijtc-759	45	5	be	be	AUX
ijtc-759	45	6	used	use	VERB
ijtc-759	45	7	in	in	ADP
ijtc-759	45	8	the	the	DET
ijtc-759	45	9	discussion	discussion	NOUN
ijtc-759	45	10	and	and	CCONJ
ijtc-759	45	11	synthesis	synthesis	NOUN
ijtc-759	45	12	of	of	ADP
ijtc-759	45	13	previous	previous	ADJ
ijtc-759	45	14	research	research	NOUN
ijtc-759	45	15	,	,	PUNCT
ijtc-759	45	16	brief	brief	ADJ
ijtc-759	45	17	history	history	NOUN
ijtc-759	45	18	of	of	ADP
ijtc-759	45	19	tax	tax	NOUN
ijtc-759	45	20	amnesties	amnesty	NOUN
ijtc-759	45	21	in	in	ADP
ijtc-759	45	22	indonesia	indonesia	PROPN
ijtc-759	45	23	and	and	CCONJ
ijtc-759	45	24	statistical	statistical	ADJ
ijtc-759	45	25	description	description	NOUN
ijtc-759	45	26	of	of	ADP
ijtc-759	45	27	the	the	DET
ijtc-759	45	28	three	three	NUM
ijtc-759	45	29	last	last	ADJ
ijtc-759	45	30	amnesties	amnesty	NOUN
ijtc-759	45	31	.	.	PUNCT
ijtc-759	46	1	meanwhile	meanwhile	ADV
ijtc-759	46	2	,	,	PUNCT
ijtc-759	46	3	the	the	DET
ijtc-759	46	4	quantitative	quantitative	ADJ
ijtc-759	46	5	method	method	NOUN
ijtc-759	46	6	will	will	AUX
ijtc-759	46	7	be	be	AUX
ijtc-759	46	8	adopted	adopt	VERB
ijtc-759	46	9	in	in	ADP
ijtc-759	46	10	measurement	measurement	NOUN
ijtc-759	46	11	and	and	CCONJ
ijtc-759	46	12	analysis	analysis	NOUN
ijtc-759	46	13	of	of	ADP
ijtc-759	46	14	the	the	DET
ijtc-759	46	15	three	three	NUM
ijtc-759	46	16	last	last	ADJ
ijtc-759	46	17	amnesties	amnesty	NOUN
ijtc-759	46	18	in	in	ADP
ijtc-759	46	19	indonesia	indonesia	PROPN
ijtc-759	46	20	in	in	ADP
ijtc-759	46	21	terms	term	NOUN
ijtc-759	46	22	of	of	ADP
ijtc-759	46	23	long	long	ADJ
ijtc-759	46	24	-	-	PUNCT
ijtc-759	46	25	term	term	NOUN
ijtc-759	46	26	income	income	NOUN
ijtc-759	46	27	tax	tax	NOUN
ijtc-759	46	28	revenue	revenue	NOUN
ijtc-759	46	29	as	as	ADP
ijtc-759	46	30	a	a	DET
ijtc-759	46	31	proxy	proxy	NOUN
ijtc-759	46	32	of	of	ADP
ijtc-759	46	33	tax	tax	NOUN
ijtc-759	46	34	compliance	compliance	NOUN
ijtc-759	46	35	.	.	PUNCT
ijtc-759	47	1	the	the	DET
ijtc-759	47	2	three	three	NUM
ijtc-759	47	3	last	last	ADJ
ijtc-759	47	4	amnesties	amnesty	NOUN
ijtc-759	47	5	,	,	PUNCT
ijtc-759	47	6	which	which	PRON
ijtc-759	47	7	are	be	AUX
ijtc-759	47	8	implemented	implement	VERB
ijtc-759	47	9	on	on	ADP
ijtc-759	47	10	1	1	NUM
ijtc-759	47	11	january	january	NOUN
ijtc-759	47	12	2008	2008	NUM
ijtc-759	47	13	to	to	ADP
ijtc-759	47	14	28	28	NUM
ijtc-759	47	15	february	february	PROPN
ijtc-759	47	16	2009	2009	NUM
ijtc-759	47	17	,	,	PUNCT
ijtc-759	47	18	1	1	NUM
ijtc-759	47	19	july	july	PROPN
ijtc-759	47	20	2016	2016	NUM
ijtc-759	47	21	to	to	ADP
ijtc-759	47	22	31	31	NUM
ijtc-759	47	23	march	march	PROPN
ijtc-759	47	24	2017	2017	NUM
ijtc-759	47	25	,	,	PUNCT
ijtc-759	47	26	and	and	CCONJ
ijtc-759	47	27	in	in	ADP
ijtc-759	47	28	2022	2022	NUM
ijtc-759	47	29	,	,	PUNCT
ijtc-759	47	30	are	be	AUX
ijtc-759	47	31	the	the	DET
ijtc-759	47	32	basis	basis	NOUN
ijtc-759	47	33	of	of	ADP
ijtc-759	47	34	discussion	discussion	NOUN
ijtc-759	47	35	in	in	ADP
ijtc-759	47	36	this	this	DET
ijtc-759	47	37	paper	paper	NOUN
ijtc-759	47	38	considering	consider	VERB
ijtc-759	47	39	that	that	SCONJ
ijtc-759	47	40	these	these	DET
ijtc-759	47	41	three	three	NUM
ijtc-759	47	42	events	event	NOUN
ijtc-759	47	43	are	be	AUX
ijtc-759	47	44	the	the	DET
ijtc-759	47	45	most	most	ADV
ijtc-759	47	46	influential	influential	ADJ
ijtc-759	47	47	to	to	ADP
ijtc-759	47	48	the	the	DET
ijtc-759	47	49	current	current	ADJ
ijtc-759	47	50	compliance	compliance	NOUN
ijtc-759	47	51	condition	condition	NOUN
ijtc-759	47	52	in	in	ADP
ijtc-759	47	53	indonesia	indonesia	PROPN
ijtc-759	47	54	.	.	PUNCT
ijtc-759	48	1	this	this	DET
ijtc-759	48	2	paper	paper	NOUN
ijtc-759	48	3	is	be	AUX
ijtc-759	48	4	going	go	VERB
ijtc-759	48	5	to	to	PART
ijtc-759	48	6	follow	follow	VERB
ijtc-759	48	7	alm	alm	NOUN
ijtc-759	48	8	and	and	CCONJ
ijtc-759	48	9	beck	beck	PROPN
ijtc-759	48	10	(	(	PUNCT
ijtc-759	48	11	1993	1993	NUM
ijtc-759	48	12	)	)	PUNCT
ijtc-759	48	13	method	method	NOUN
ijtc-759	48	14	(	(	PUNCT
ijtc-759	48	15	time	time	NOUN
ijtc-759	48	16	series	series	NOUN
ijtc-759	48	17	analysis	analysis	NOUN
ijtc-759	48	18	)	)	PUNCT
ijtc-759	48	19	using	use	VERB
ijtc-759	48	20	auto	auto	NOUN
ijtc-759	48	21	regressive	regressive	ADJ
ijtc-759	48	22	integrated	integrated	ADJ
ijtc-759	48	23	moving	move	VERB
ijtc-759	48	24	average	average	ADJ
ijtc-759	48	25	(	(	PUNCT
ijtc-759	48	26	arima	arima	PROPN
ijtc-759	48	27	)	)	PUNCT
ijtc-759	48	28	model	model	NOUN
ijtc-759	48	29	,	,	PUNCT
ijtc-759	48	30	which	which	PRON
ijtc-759	48	31	is	be	AUX
ijtc-759	48	32	designed	design	VERB
ijtc-759	48	33	with	with	ADP
ijtc-759	48	34	rstudio	rstudio	NOUN
ijtc-759	48	35	,	,	PUNCT
ijtc-759	48	36	to	to	PART
ijtc-759	48	37	make	make	VERB
ijtc-759	48	38	a	a	DET
ijtc-759	48	39	forecasting	forecasting	NOUN
ijtc-759	48	40	of	of	ADP
ijtc-759	48	41	income	income	NOUN
ijtc-759	48	42	tax	tax	NOUN
ijtc-759	48	43	revenue	revenue	NOUN
ijtc-759	48	44	.	.	PUNCT
ijtc-759	49	1	the	the	DET
ijtc-759	49	2	arima	arima	PROPN
ijtc-759	49	3	model	model	NOUN
ijtc-759	49	4	will	will	AUX
ijtc-759	49	5	be	be	AUX
ijtc-759	49	6	used	use	VERB
ijtc-759	49	7	to	to	PART
ijtc-759	49	8	make	make	VERB
ijtc-759	49	9	a	a	DET
ijtc-759	49	10	forecasting	forecasting	NOUN
ijtc-759	49	11	of	of	ADP
ijtc-759	49	12	income	income	NOUN
ijtc-759	49	13	tax	tax	NOUN
ijtc-759	49	14	revenues	revenue	NOUN
ijtc-759	49	15	from	from	ADP
ijtc-759	49	16	2023	2023	NUM
ijtc-759	49	17	to	to	ADP
ijtc-759	49	18	2042	2042	NUM
ijtc-759	49	19	and	and	CCONJ
ijtc-759	49	20	the	the	DET
ijtc-759	49	21	observed	observe	VERB
ijtc-759	49	22	income	income	NOUN
ijtc-759	49	23	tax	tax	NOUN
ijtc-759	49	24	revenues	revenue	NOUN
ijtc-759	49	25	as	as	ADP
ijtc-759	49	26	projection	projection	NOUN
ijtc-759	49	27	bases	basis	NOUN
ijtc-759	49	28	are	be	AUX
ijtc-759	49	29	from	from	ADP
ijtc-759	49	30	2002	2002	NUM
ijtc-759	49	31	to	to	ADP
ijtc-759	49	32	2022	2022	NUM
ijtc-759	49	33	.	.	PUNCT
ijtc-759	50	1	nevertheless	nevertheless	ADV
ijtc-759	50	2	,	,	PUNCT
ijtc-759	50	3	since	since	SCONJ
ijtc-759	50	4	this	this	DET
ijtc-759	50	5	study	study	NOUN
ijtc-759	50	6	measures	measure	VERB
ijtc-759	50	7	the	the	DET
ijtc-759	50	8	long	long	ADJ
ijtc-759	50	9	-	-	PUNCT
ijtc-759	50	10	term	term	NOUN
ijtc-759	50	11	compliance	compliance	NOUN
ijtc-759	50	12	with	with	ADP
ijtc-759	50	13	one	one	NUM
ijtc-759	50	14	variable	variable	NOUN
ijtc-759	50	15	through	through	ADP
ijtc-759	50	16	time	time	NOUN
ijtc-759	50	17	series	series	PROPN
ijtc-759	50	18	analysis	analysis	NOUN
ijtc-759	50	19	,	,	PUNCT
ijtc-759	50	20	it	it	PRON
ijtc-759	50	21	might	might	AUX
ijtc-759	50	22	be	be	AUX
ijtc-759	50	23	followed	follow	VERB
ijtc-759	50	24	by	by	ADP
ijtc-759	50	25	other	other	ADJ
ijtc-759	50	26	studies	study	NOUN
ijtc-759	50	27	providing	provide	VERB
ijtc-759	50	28	other	other	ADJ
ijtc-759	50	29	variables	variable	NOUN
ijtc-759	50	30	to	to	PART
ijtc-759	50	31	assess	assess	VERB
ijtc-759	50	32	the	the	DET
ijtc-759	50	33	long	long	ADJ
ijtc-759	50	34	-	-	PUNCT
ijtc-759	50	35	term	term	NOUN
ijtc-759	50	36	impact	impact	NOUN
ijtc-759	50	37	of	of	ADP
ijtc-759	50	38	repeated	repeat	VERB
ijtc-759	50	39	amnesties	amnesty	NOUN
ijtc-759	50	40	.	.	PUNCT
ijtc-759	51	1	result	result	NOUN
ijtc-759	51	2	and	and	CCONJ
ijtc-759	51	3	discussion	discussion	NOUN
ijtc-759	51	4	1	1	NUM
ijtc-759	51	5	.	.	PUNCT
ijtc-759	52	1	theoretical	theoretical	ADJ
ijtc-759	52	2	framework	framework	NOUN
ijtc-759	52	3	many	many	ADJ
ijtc-759	52	4	studies	study	NOUN
ijtc-759	52	5	of	of	ADP
ijtc-759	52	6	tax	tax	NOUN
ijtc-759	52	7	amnesties	amnesty	NOUN
ijtc-759	52	8	in	in	ADP
ijtc-759	52	9	various	various	ADJ
ijtc-759	52	10	regions	region	NOUN
ijtc-759	52	11	discuss	discuss	VERB
ijtc-759	52	12	tax	tax	NOUN
ijtc-759	52	13	amnesties	amnesty	NOUN
ijtc-759	52	14	and	and	CCONJ
ijtc-759	52	15	its	its	PRON
ijtc-759	52	16	effect	effect	NOUN
ijtc-759	52	17	on	on	ADP
ijtc-759	52	18	tax	tax	NOUN
ijtc-759	52	19	compliance	compliance	NOUN
ijtc-759	52	20	,	,	PUNCT
ijtc-759	52	21	some	some	DET
ijtc-759	52	22	other	other	ADJ
ijtc-759	52	23	analyse	analyse	NOUN
ijtc-759	52	24	amnesties	amnesty	NOUN
ijtc-759	52	25	in	in	ADP
ijtc-759	52	26	relation	relation	NOUN
ijtc-759	52	27	with	with	ADP
ijtc-759	52	28	tax	tax	NOUN
ijtc-759	52	29	revenue	revenue	NOUN
ijtc-759	52	30	.	.	PUNCT
ijtc-759	53	1	nevertheless	nevertheless	ADV
ijtc-759	53	2	,	,	PUNCT
ijtc-759	53	3	there	there	PRON
ijtc-759	53	4	is	be	VERB
ijtc-759	53	5	a	a	DET
ijtc-759	53	6	niche	niche	NOUN
ijtc-759	53	7	between	between	ADP
ijtc-759	53	8	those	those	DET
ijtc-759	53	9	two	two	NUM
ijtc-759	53	10	main	main	ADJ
ijtc-759	53	11	issues	issue	NOUN
ijtc-759	53	12	in	in	ADP
ijtc-759	53	13	amnesty	amnesty	NOUN
ijtc-759	53	14	,	,	PUNCT
ijtc-759	53	15	that	that	PRON
ijtc-759	53	16	is	be	AUX
ijtc-759	53	17	trying	try	VERB
ijtc-759	53	18	to	to	PART
ijtc-759	53	19	connect	connect	VERB
ijtc-759	53	20	tax	tax	NOUN
ijtc-759	53	21	amnesty	amnesty	NOUN
ijtc-759	53	22	and	and	CCONJ
ijtc-759	53	23	tax	tax	NOUN
ijtc-759	53	24	revenue	revenue	NOUN
ijtc-759	53	25	as	as	ADP
ijtc-759	53	26	a	a	DET
ijtc-759	53	27	projection	projection	NOUN
ijtc-759	53	28	of	of	ADP
ijtc-759	53	29	compliance	compliance	NOUN
ijtc-759	53	30	.	.	PUNCT
ijtc-759	54	1	in	in	ADP
ijtc-759	54	2	the	the	DET
ijtc-759	54	3	context	context	NOUN
ijtc-759	54	4	of	of	ADP
ijtc-759	54	5	indonesia	indonesia	PROPN
ijtc-759	54	6	,	,	PUNCT
ijtc-759	54	7	the	the	DET
ijtc-759	54	8	majority	majority	NOUN
ijtc-759	54	9	of	of	ADP
ijtc-759	54	10	tax	tax	NOUN
ijtc-759	54	11	amnesty	amnesty	NOUN
ijtc-759	54	12	’s	’s	PART
ijtc-759	54	13	research	research	NOUN
ijtc-759	54	14	either	either	CCONJ
ijtc-759	54	15	designed	design	VERB
ijtc-759	54	16	purely	purely	ADV
ijtc-759	54	17	using	use	VERB
ijtc-759	54	18	literature	literature	NOUN
ijtc-759	54	19	review	review	NOUN
ijtc-759	54	20	or	or	CCONJ
ijtc-759	54	21	perceptive	perceptive	ADJ
ijtc-759	54	22	survey	survey	NOUN
ijtc-759	54	23	method	method	NOUN
ijtc-759	54	24	.	.	PUNCT
ijtc-759	55	1	however	however	ADV
ijtc-759	55	2	,	,	PUNCT
ijtc-759	55	3	there	there	PRON
ijtc-759	55	4	are	be	VERB
ijtc-759	55	5	fewer	few	ADJ
ijtc-759	55	6	studies	study	NOUN
ijtc-759	55	7	analyse	analyse	VERB
ijtc-759	55	8	the	the	DET
ijtc-759	55	9	effect	effect	NOUN
ijtc-759	55	10	of	of	ADP
ijtc-759	55	11	repeated	repeat	VERB
ijtc-759	55	12	tax	tax	NOUN
ijtc-759	55	13	amnesties	amnesty	NOUN
ijtc-759	55	14	,	,	PUNCT
ijtc-759	55	15	especially	especially	ADV
ijtc-759	55	16	in	in	ADP
ijtc-759	55	17	indonesia	indonesia	PROPN
ijtc-759	55	18	.	.	PUNCT
ijtc-759	56	1	tax	tax	NOUN
ijtc-759	56	2	amnesty	amnesty	NOUN
ijtc-759	56	3	has	have	VERB
ijtc-759	56	4	three	three	NUM
ijtc-759	56	5	general	general	ADJ
ijtc-759	56	6	features	feature	NOUN
ijtc-759	56	7	,	,	PUNCT
ijtc-759	56	8	which	which	PRON
ijtc-759	56	9	are	be	AUX
ijtc-759	56	10	specific	specific	ADJ
ijtc-759	56	11	or	or	CCONJ
ijtc-759	56	12	limited	limited	ADJ
ijtc-759	56	13	time	time	NOUN
ijtc-759	56	14	of	of	ADP
ijtc-759	56	15	implementation	implementation	NOUN
ijtc-759	56	16	,	,	PUNCT
ijtc-759	56	17	the	the	DET
ijtc-759	56	18	target	target	NOUN
ijtc-759	56	19	of	of	ADP
ijtc-759	56	20	this	this	DET
ijtc-759	56	21	program	program	NOUN
ijtc-759	56	22	is	be	AUX
ijtc-759	56	23	non	non	ADJ
ijtc-759	56	24	-	-	ADJ
ijtc-759	56	25	compliant	compliant	ADJ
ijtc-759	56	26	taxpayers	taxpayer	NOUN
ijtc-759	56	27	or	or	CCONJ
ijtc-759	56	28	tax	tax	NOUN
ijtc-759	56	29	avoiders	avoider	NOUN
ijtc-759	56	30	,	,	PUNCT
ijtc-759	56	31	and	and	CCONJ
ijtc-759	56	32	the	the	DET
ijtc-759	56	33	benefit	benefit	NOUN
ijtc-759	56	34	for	for	ADP
ijtc-759	56	35	the	the	DET
ijtc-759	56	36	participants	participant	NOUN
ijtc-759	56	37	is	be	AUX
ijtc-759	56	38	much	much	ADV
ijtc-759	56	39	lower	low	ADJ
ijtc-759	56	40	tax	tax	NOUN
ijtc-759	56	41	burden	burden	NOUN
ijtc-759	56	42	(	(	PUNCT
ijtc-759	56	43	sometimes	sometimes	ADV
ijtc-759	56	44	called	call	VERB
ijtc-759	56	45	ransom	ransom	NOUN
ijtc-759	56	46	)	)	PUNCT
ijtc-759	56	47	than	than	ADP
ijtc-759	56	48	the	the	DET
ijtc-759	56	49	normal	normal	ADJ
ijtc-759	56	50	tax	tax	NOUN
ijtc-759	56	51	rate	rate	NOUN
ijtc-759	56	52	as	as	ADV
ijtc-759	56	53	well	well	ADV
ijtc-759	56	54	as	as	ADP
ijtc-759	56	55	freedom	freedom	NOUN
ijtc-759	56	56	from	from	ADP
ijtc-759	56	57	sanctions	sanction	NOUN
ijtc-759	56	58	and	and	CCONJ
ijtc-759	56	59	legal	legal	ADJ
ijtc-759	56	60	prosecution	prosecution	NOUN
ijtc-759	56	61	(	(	PUNCT
ijtc-759	56	62	baer	baer	PROPN
ijtc-759	56	63	&	&	CCONJ
ijtc-759	56	64	le	le	X
ijtc-759	56	65	borgne	borgne	PROPN
ijtc-759	56	66	,	,	PUNCT
ijtc-759	56	67	2008	2008	NUM
ijtc-759	56	68	)	)	PUNCT
ijtc-759	56	69	(	(	PUNCT
ijtc-759	56	70	gerger	gerger	NOUN
ijtc-759	56	71	,	,	PUNCT
ijtc-759	56	72	2012).the	2012).the	DET
ijtc-759	56	73	ultimate	ultimate	ADJ
ijtc-759	56	74	goal	goal	NOUN
ijtc-759	56	75	of	of	ADP
ijtc-759	56	76	those	those	DET
ijtc-759	56	77	three	three	NUM
ijtc-759	56	78	features	feature	NOUN
ijtc-759	56	79	is	be	AUX
ijtc-759	56	80	to	to	PART
ijtc-759	56	81	attract	attract	VERB
ijtc-759	56	82	as	as	ADV
ijtc-759	56	83	many	many	ADJ
ijtc-759	56	84	as	as	ADP
ijtc-759	56	85	possible	possible	ADJ
ijtc-759	56	86	existing	exist	VERB
ijtc-759	56	87	non	non	ADJ
ijtc-759	56	88	-	-	ADJ
ijtc-759	56	89	compliant	compliant	ADJ
ijtc-759	56	90	taxpayer	taxpayer	NOUN
ijtc-759	56	91	to	to	PART
ijtc-759	56	92	join	join	VERB
ijtc-759	56	93	the	the	DET
ijtc-759	56	94	program	program	NOUN
ijtc-759	56	95	and	and	CCONJ
ijtc-759	56	96	to	to	PART
ijtc-759	56	97	be	be	AUX
ijtc-759	56	98	registered	register	VERB
ijtc-759	56	99	in	in	ADP
ijtc-759	56	100	the	the	DET
ijtc-759	56	101	tax	tax	NOUN
ijtc-759	56	102	administration	administration	NOUN
ijtc-759	56	103	,	,	PUNCT
ijtc-759	56	104	therefore	therefore	ADV
ijtc-759	56	105	broadening	broaden	VERB
ijtc-759	56	106	tax	tax	NOUN
ijtc-759	56	107	base	base	NOUN
ijtc-759	56	108	and	and	CCONJ
ijtc-759	56	109	increasing	increase	VERB
ijtc-759	56	110	tax	tax	NOUN
ijtc-759	56	111	compliance	compliance	NOUN
ijtc-759	56	112	.	.	PUNCT
ijtc-759	57	1	it	it	PRON
ijtc-759	57	2	is	be	AUX
ijtc-759	57	3	reasonable	reasonable	ADJ
ijtc-759	57	4	that	that	SCONJ
ijtc-759	57	5	the	the	DET
ijtc-759	57	6	specific	specific	ADJ
ijtc-759	57	7	target	target	NOUN
ijtc-759	57	8	of	of	ADP
ijtc-759	57	9	tax	tax	NOUN
ijtc-759	57	10	amnesty	amnesty	NOUN
ijtc-759	57	11	participants	participant	NOUN
ijtc-759	57	12	is	be	AUX
ijtc-759	57	13	partially	partially	ADV
ijtc-759	57	14	or	or	CCONJ
ijtc-759	57	15	fully	fully	ADV
ijtc-759	57	16	non	non	ADJ
ijtc-759	57	17	-	-	ADJ
ijtc-759	57	18	compliant	compliant	ADJ
ijtc-759	57	19	taxpayers	taxpayer	NOUN
ijtc-759	57	20	,	,	PUNCT
ijtc-759	57	21	because	because	SCONJ
ijtc-759	57	22	this	this	DET
ijtc-759	57	23	group	group	NOUN
ijtc-759	57	24	obtain	obtain	VERB
ijtc-759	57	25	the	the	DET
ijtc-759	57	26	largest	large	ADJ
ijtc-759	57	27	benefit	benefit	NOUN
ijtc-759	57	28	of	of	ADP
ijtc-759	57	29	the	the	DET
ijtc-759	57	30	amnesty	amnesty	NOUN
ijtc-759	57	31	compared	compare	VERB
ijtc-759	57	32	to	to	ADP
ijtc-759	57	33	fully	fully	ADV
ijtc-759	57	34	compliant	compliant	ADJ
ijtc-759	57	35	taxpayers	taxpayer	NOUN
ijtc-759	57	36	,	,	PUNCT
ijtc-759	57	37	who	who	PRON
ijtc-759	57	38	are	be	AUX
ijtc-759	57	39	suffering	suffer	VERB
ijtc-759	57	40	from	from	ADP
ijtc-759	57	41	unfair	unfair	ADJ
ijtc-759	57	42	treatment	treatment	NOUN
ijtc-759	57	43	(	(	PUNCT
ijtc-759	57	44	saraçoğlu	saraçoğlu	NOUN
ijtc-759	57	45	&	&	CCONJ
ijtc-759	57	46	çaşkurlu	çaşkurlu	PROPN
ijtc-759	57	47	,	,	PUNCT
ijtc-759	57	48	2011)(gerger	2011)(gerger	NUM
ijtc-759	57	49	,	,	PUNCT
ijtc-759	57	50	2012	2012	NUM
ijtc-759	57	51	)	)	PUNCT
ijtc-759	57	52	(	(	PUNCT
ijtc-759	57	53	sayidah	sayidah	PROPN
ijtc-759	57	54	&	&	CCONJ
ijtc-759	57	55	assagaf	assagaf	NOUN
ijtc-759	57	56	,	,	PUNCT
ijtc-759	57	57	2019	2019	NUM
ijtc-759	57	58	)	)	PUNCT
ijtc-759	57	59	.	.	PUNCT
ijtc-759	58	1	as	as	SCONJ
ijtc-759	58	2	mentioned	mention	VERB
ijtc-759	58	3	earlier	early	ADV
ijtc-759	58	4	,	,	PUNCT
ijtc-759	58	5	tax	tax	NOUN
ijtc-759	58	6	amnesty	amnesty	NOUN
ijtc-759	58	7	has	have	VERB
ijtc-759	58	8	two	two	NUM
ijtc-759	58	9	dimensions	dimension	NOUN
ijtc-759	58	10	of	of	ADP
ijtc-759	58	11	objectives	objective	NOUN
ijtc-759	58	12	,	,	PUNCT
ijtc-759	58	13	which	which	PRON
ijtc-759	58	14	are	be	AUX
ijtc-759	58	15	short	short	ADJ
ijtc-759	58	16	to	to	ADP
ijtc-759	58	17	mediumterm	mediumterm	NOUN
ijtc-759	58	18	goals	goal	NOUN
ijtc-759	58	19	and	and	CCONJ
ijtc-759	58	20	medium	medium	NOUN
ijtc-759	58	21	to	to	ADP
ijtc-759	58	22	long	long	ADJ
ijtc-759	58	23	-	-	PUNCT
ijtc-759	58	24	term	term	NOUN
ijtc-759	58	25	goals	goal	NOUN
ijtc-759	58	26	.	.	PUNCT
ijtc-759	59	1	the	the	DET
ijtc-759	59	2	first	first	ADJ
ijtc-759	59	3	dimension	dimension	NOUN
ijtc-759	59	4	can	can	AUX
ijtc-759	59	5	be	be	AUX
ijtc-759	59	6	predicted	predict	VERB
ijtc-759	59	7	and	and	CCONJ
ijtc-759	59	8	achieved	achieve	VERB
ijtc-759	59	9	relatively	relatively	ADV
ijtc-759	59	10	easy	easy	ADJ
ijtc-759	59	11	because	because	SCONJ
ijtc-759	59	12	the	the	DET
ijtc-759	59	13	results	result	NOUN
ijtc-759	59	14	are	be	AUX
ijtc-759	59	15	immediate	immediate	ADJ
ijtc-759	59	16	and	and	CCONJ
ijtc-759	59	17	temporary	temporary	ADJ
ijtc-759	59	18	in	in	ADP
ijtc-759	59	19	nature	nature	NOUN
ijtc-759	59	20	,	,	PUNCT
ijtc-759	59	21	such	such	ADJ
ijtc-759	59	22	as	as	ADP
ijtc-759	59	23	generating	generate	VERB
ijtc-759	59	24	significant	significant	ADJ
ijtc-759	59	25	amount	amount	NOUN
ijtc-759	59	26	of	of	ADP
ijtc-759	59	27	revenue	revenue	NOUN
ijtc-759	59	28	,	,	PUNCT
ijtc-759	59	29	immediate	immediate	ADJ
ijtc-759	59	30	responses	response	NOUN
ijtc-759	59	31	from	from	ADP
ijtc-759	59	32	taxpayers	taxpayer	NOUN
ijtc-759	59	33	who	who	PRON
ijtc-759	59	34	are	be	AUX
ijtc-759	59	35	previously	previously	ADV
ijtc-759	59	36	unregistered	unregistered	ADJ
ijtc-759	59	37	or	or	CCONJ
ijtc-759	59	38	unidentified	unidentified	ADJ
ijtc-759	59	39	in	in	ADP
ijtc-759	59	40	the	the	DET
ijtc-759	59	41	tax	tax	NOUN
ijtc-759	59	42	administration	administration	NOUN
ijtc-759	59	43	or	or	CCONJ
ijtc-759	59	44	partially	partially	ADV
ijtc-759	59	45	compliant	compliant	ADJ
ijtc-759	59	46	taxpayers	taxpayer	NOUN
ijtc-759	59	47	who	who	PRON
ijtc-759	59	48	are	be	AUX
ijtc-759	59	49	already	already	ADV
ijtc-759	59	50	administered	administer	VERB
ijtc-759	59	51	or	or	CCONJ
ijtc-759	59	52	registered	register	VERB
ijtc-759	59	53	but	but	CCONJ
ijtc-759	59	54	do	do	AUX
ijtc-759	59	55	not	not	PART
ijtc-759	59	56	pay	pay	VERB
ijtc-759	59	57	tax	tax	NOUN
ijtc-759	59	58	and/or	and/or	CCONJ
ijtc-759	59	59	submit	submit	VERB
ijtc-759	59	60	tax	tax	NOUN
ijtc-759	59	61	return	return	NOUN
ijtc-759	59	62	.	.	PUNCT
ijtc-759	60	1	the	the	DET
ijtc-759	60	2	most	most	ADV
ijtc-759	60	3	difficult	difficult	ADJ
ijtc-759	60	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	60	5	repeated	repeat	VERB
ijtc-759	60	6	tax	tax	NOUN
ijtc-759	60	7	amnesties	amnesty	NOUN
ijtc-759	60	8	in	in	ADP
ijtc-759	60	9	indonesia	indonesia	PROPN
ijtc-759	60	10	:	:	PUNCT
ijtc-759	60	11	an	an	DET
ijtc-759	60	12	evaluation	evaluation	NOUN
ijtc-759	60	13	of	of	ADP
ijtc-759	60	14	tax	tax	NOUN
ijtc-759	60	15	compliance	compliance	NOUN
ijtc-759	60	16	indradi	indradi	NOUN
ijtc-759	60	17	388	388	NUM
ijtc-759	60	18	|	|	ADV
ijtc-759	60	19	ilomata	ilomata	PROPN
ijtc-759	60	20	international	international	ADJ
ijtc-759	60	21	journal	journal	NOUN
ijtc-759	60	22	of	of	ADP
ijtc-759	60	23	tax	tax	PROPN
ijtc-759	60	24	&	&	CCONJ
ijtc-759	60	25	accounting	accounting	PROPN
ijtc-759	60	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	60	27	part	part	NOUN
ijtc-759	60	28	is	be	AUX
ijtc-759	60	29	achieving	achieve	VERB
ijtc-759	60	30	the	the	DET
ijtc-759	60	31	medium	medium	NOUN
ijtc-759	60	32	to	to	ADP
ijtc-759	60	33	long	long	ADJ
ijtc-759	60	34	-	-	PUNCT
ijtc-759	60	35	term	term	NOUN
ijtc-759	60	36	goal	goal	NOUN
ijtc-759	60	37	,	,	PUNCT
ijtc-759	60	38	which	which	PRON
ijtc-759	60	39	is	be	AUX
ijtc-759	60	40	retaining	retain	VERB
ijtc-759	60	41	and	and	CCONJ
ijtc-759	60	42	even	even	ADV
ijtc-759	60	43	improving	improve	VERB
ijtc-759	60	44	tax	tax	NOUN
ijtc-759	60	45	compliance	compliance	NOUN
ijtc-759	60	46	level	level	NOUN
ijtc-759	60	47	that	that	PRON
ijtc-759	60	48	is	be	AUX
ijtc-759	60	49	already	already	ADV
ijtc-759	60	50	gained	gain	VERB
ijtc-759	60	51	in	in	ADP
ijtc-759	60	52	the	the	DET
ijtc-759	60	53	short	short	ADJ
ijtc-759	60	54	-	-	PUNCT
ijtc-759	60	55	term	term	NOUN
ijtc-759	60	56	period	period	NOUN
ijtc-759	60	57	.	.	PUNCT
ijtc-759	61	1	the	the	DET
ijtc-759	61	2	implementation	implementation	NOUN
ijtc-759	61	3	of	of	ADP
ijtc-759	61	4	tax	tax	NOUN
ijtc-759	61	5	amnesties	amnesty	NOUN
ijtc-759	61	6	in	in	ADP
ijtc-759	61	7	various	various	ADJ
ijtc-759	61	8	countries	country	NOUN
ijtc-759	61	9	or	or	CCONJ
ijtc-759	61	10	states	state	NOUN
ijtc-759	61	11	have	have	VERB
ijtc-759	61	12	different	different	ADJ
ijtc-759	61	13	backgrounds	background	NOUN
ijtc-759	61	14	or	or	CCONJ
ijtc-759	61	15	triggers	trigger	NOUN
ijtc-759	61	16	.	.	PUNCT
ijtc-759	62	1	however	however	ADV
ijtc-759	62	2	,	,	PUNCT
ijtc-759	62	3	it	it	PRON
ijtc-759	62	4	could	could	AUX
ijtc-759	62	5	be	be	AUX
ijtc-759	62	6	argued	argue	VERB
ijtc-759	62	7	that	that	SCONJ
ijtc-759	62	8	,	,	PUNCT
ijtc-759	62	9	like	like	ADP
ijtc-759	62	10	any	any	DET
ijtc-759	62	11	other	other	ADJ
ijtc-759	62	12	tax	tax	NOUN
ijtc-759	62	13	policies	policy	NOUN
ijtc-759	62	14	or	or	CCONJ
ijtc-759	62	15	measures	measure	NOUN
ijtc-759	62	16	,	,	PUNCT
ijtc-759	62	17	the	the	DET
ijtc-759	62	18	ultimate	ultimate	ADJ
ijtc-759	62	19	objective	objective	NOUN
ijtc-759	62	20	of	of	ADP
ijtc-759	62	21	the	the	DET
ijtc-759	62	22	amnesties	amnesty	NOUN
ijtc-759	62	23	is	be	AUX
ijtc-759	62	24	to	to	PART
ijtc-759	62	25	increase	increase	VERB
ijtc-759	62	26	the	the	DET
ijtc-759	62	27	level	level	NOUN
ijtc-759	62	28	of	of	ADP
ijtc-759	62	29	tax	tax	NOUN
ijtc-759	62	30	compliance	compliance	NOUN
ijtc-759	62	31	or	or	CCONJ
ijtc-759	62	32	voluntary	voluntary	ADJ
ijtc-759	62	33	compliance	compliance	NOUN
ijtc-759	62	34	.	.	PUNCT
ijtc-759	63	1	improving	improve	VERB
ijtc-759	63	2	voluntary	voluntary	ADJ
ijtc-759	63	3	tax	tax	NOUN
ijtc-759	63	4	compliance	compliance	NOUN
ijtc-759	63	5	,	,	PUNCT
ijtc-759	63	6	along	along	ADP
ijtc-759	63	7	with	with	ADP
ijtc-759	63	8	discussion	discussion	NOUN
ijtc-759	63	9	of	of	ADP
ijtc-759	63	10	imposing	impose	VERB
ijtc-759	63	11	tax	tax	NOUN
ijtc-759	63	12	itself	itself	PRON
ijtc-759	63	13	,	,	PUNCT
ijtc-759	63	14	is	be	AUX
ijtc-759	63	15	an	an	DET
ijtc-759	63	16	old	old	ADJ
ijtc-759	63	17	subject	subject	NOUN
ijtc-759	63	18	(	(	PUNCT
ijtc-759	63	19	e	e	PROPN
ijtc-759	63	20	hassan	hassan	PROPN
ijtc-759	63	21	et	et	PROPN
ijtc-759	63	22	al	al	PROPN
ijtc-759	63	23	.	.	PROPN
ijtc-759	63	24	,	,	PUNCT
ijtc-759	63	25	2021	2021	NUM
ijtc-759	63	26	)	)	PUNCT
ijtc-759	63	27	.	.	PUNCT
ijtc-759	64	1	the	the	DET
ijtc-759	64	2	definition	definition	NOUN
ijtc-759	64	3	of	of	ADP
ijtc-759	64	4	tax	tax	NOUN
ijtc-759	64	5	compliance	compliance	NOUN
ijtc-759	64	6	is	be	AUX
ijtc-759	64	7	simple	simple	ADJ
ijtc-759	64	8	,	,	PUNCT
ijtc-759	64	9	which	which	PRON
ijtc-759	64	10	is	be	AUX
ijtc-759	64	11	basically	basically	ADV
ijtc-759	64	12	the	the	DET
ijtc-759	64	13	degree	degree	NOUN
ijtc-759	64	14	of	of	ADP
ijtc-759	64	15	individual	individual	ADJ
ijtc-759	64	16	and	and	CCONJ
ijtc-759	64	17	other	other	ADJ
ijtc-759	64	18	tax	tax	NOUN
ijtc-759	64	19	subjects	subject	NOUN
ijtc-759	64	20	’	'	PUNCT
ijtc-759	64	21	ability	ability	NOUN
ijtc-759	64	22	and	and	CCONJ
ijtc-759	64	23	willingness	willingness	NOUN
ijtc-759	64	24	to	to	PART
ijtc-759	64	25	comply	comply	VERB
ijtc-759	64	26	with	with	ADP
ijtc-759	64	27	or	or	CCONJ
ijtc-759	64	28	satisfying	satisfy	VERB
ijtc-759	64	29	the	the	DET
ijtc-759	64	30	tax	tax	NOUN
ijtc-759	64	31	laws	law	NOUN
ijtc-759	64	32	(	(	PUNCT
ijtc-759	64	33	sarker	sarker	NOUN
ijtc-759	64	34	,	,	PUNCT
ijtc-759	64	35	2003)(james	2003)(james	NUM
ijtc-759	64	36	et	et	NOUN
ijtc-759	64	37	al	al	PROPN
ijtc-759	64	38	.	.	PROPN
ijtc-759	64	39	,	,	PUNCT
ijtc-759	65	1	2002)(e	2002)(e	NUM
ijtc-759	65	2	hassan	hassan	PROPN
ijtc-759	65	3	et	et	PROPN
ijtc-759	65	4	al	al	PROPN
ijtc-759	65	5	.	.	PROPN
ijtc-759	65	6	,	,	PUNCT
ijtc-759	65	7	2021	2021	NUM
ijtc-759	65	8	)	)	PUNCT
ijtc-759	65	9	.	.	PUNCT
ijtc-759	66	1	furthermore	furthermore	ADV
ijtc-759	66	2	,	,	PUNCT
ijtc-759	66	3	the	the	DET
ijtc-759	66	4	definition	definition	NOUN
ijtc-759	66	5	of	of	ADP
ijtc-759	66	6	tax	tax	NOUN
ijtc-759	66	7	compliance	compliance	NOUN
ijtc-759	66	8	contains	contain	VERB
ijtc-759	66	9	two	two	NUM
ijtc-759	66	10	aspects	aspect	NOUN
ijtc-759	66	11	which	which	PRON
ijtc-759	66	12	are	be	AUX
ijtc-759	66	13	formal	formal	ADJ
ijtc-759	66	14	compliance	compliance	NOUN
ijtc-759	66	15	and	and	CCONJ
ijtc-759	66	16	material	material	NOUN
ijtc-759	66	17	compliance	compliance	NOUN
ijtc-759	66	18	.	.	PUNCT
ijtc-759	67	1	formal	formal	ADJ
ijtc-759	67	2	compliance	compliance	NOUN
ijtc-759	67	3	relates	relate	VERB
ijtc-759	67	4	to	to	ADP
ijtc-759	67	5	compliance	compliance	NOUN
ijtc-759	67	6	of	of	ADP
ijtc-759	67	7	non	non	ADJ
ijtc-759	67	8	-	-	ADJ
ijtc-759	67	9	paying	paying	ADJ
ijtc-759	67	10	obligations	obligation	NOUN
ijtc-759	67	11	in	in	ADP
ijtc-759	67	12	the	the	DET
ijtc-759	67	13	tax	tax	NOUN
ijtc-759	67	14	laws	law	NOUN
ijtc-759	67	15	,	,	PUNCT
ijtc-759	67	16	such	such	ADJ
ijtc-759	67	17	as	as	ADP
ijtc-759	67	18	registration	registration	NOUN
ijtc-759	67	19	and	and	CCONJ
ijtc-759	67	20	on	on	ADP
ijtc-759	67	21	-	-	PUNCT
ijtc-759	67	22	time	time	NOUN
ijtc-759	67	23	filing	filing	NOUN
ijtc-759	67	24	of	of	ADP
ijtc-759	67	25	tax	tax	NOUN
ijtc-759	67	26	return	return	NOUN
ijtc-759	67	27	.	.	PUNCT
ijtc-759	68	1	meanwhile	meanwhile	ADV
ijtc-759	68	2	,	,	PUNCT
ijtc-759	68	3	material	material	NOUN
ijtc-759	68	4	compliance	compliance	NOUN
ijtc-759	68	5	relates	relate	VERB
ijtc-759	68	6	to	to	PART
ijtc-759	68	7	willingness	willingness	VERB
ijtc-759	68	8	to	to	PART
ijtc-759	68	9	pay	pay	VERB
ijtc-759	68	10	taxes	taxis	NOUN
ijtc-759	68	11	in	in	ADP
ijtc-759	68	12	accordance	accordance	NOUN
ijtc-759	68	13	with	with	ADP
ijtc-759	68	14	the	the	DET
ijtc-759	68	15	tax	tax	NOUN
ijtc-759	68	16	laws	law	NOUN
ijtc-759	68	17	.	.	PUNCT
ijtc-759	69	1	considering	consider	VERB
ijtc-759	69	2	that	that	SCONJ
ijtc-759	69	3	the	the	DET
ijtc-759	69	4	material	material	NOUN
ijtc-759	69	5	compliance	compliance	NOUN
ijtc-759	69	6	is	be	AUX
ijtc-759	69	7	basically	basically	ADV
ijtc-759	69	8	represented	represent	VERB
ijtc-759	69	9	by	by	ADP
ijtc-759	69	10	the	the	DET
ijtc-759	69	11	amount	amount	NOUN
ijtc-759	69	12	of	of	ADP
ijtc-759	69	13	tax	tax	NOUN
ijtc-759	69	14	revenue	revenue	NOUN
ijtc-759	69	15	,	,	PUNCT
ijtc-759	69	16	especially	especially	ADV
ijtc-759	69	17	income	income	NOUN
ijtc-759	69	18	tax	tax	NOUN
ijtc-759	69	19	,	,	PUNCT
ijtc-759	69	20	therefore	therefore	ADV
ijtc-759	69	21	measuring	measure	VERB
ijtc-759	69	22	tax	tax	NOUN
ijtc-759	69	23	compliance	compliance	NOUN
ijtc-759	69	24	using	use	VERB
ijtc-759	69	25	income	income	NOUN
ijtc-759	69	26	tax	tax	NOUN
ijtc-759	69	27	revenue	revenue	NOUN
ijtc-759	69	28	as	as	ADP
ijtc-759	69	29	a	a	DET
ijtc-759	69	30	proxy	proxy	NOUN
ijtc-759	69	31	is	be	AUX
ijtc-759	69	32	relevant	relevant	ADJ
ijtc-759	69	33	.	.	PUNCT
ijtc-759	70	1	the	the	DET
ijtc-759	70	2	approach	approach	NOUN
ijtc-759	70	3	that	that	PRON
ijtc-759	70	4	is	be	AUX
ijtc-759	70	5	trying	try	VERB
ijtc-759	70	6	to	to	PART
ijtc-759	70	7	connect	connect	VERB
ijtc-759	70	8	tax	tax	NOUN
ijtc-759	70	9	amnesty	amnesty	NOUN
ijtc-759	70	10	and	and	CCONJ
ijtc-759	70	11	tax	tax	NOUN
ijtc-759	70	12	revenue	revenue	NOUN
ijtc-759	70	13	has	have	AUX
ijtc-759	70	14	been	be	AUX
ijtc-759	70	15	applied	apply	VERB
ijtc-759	70	16	by	by	ADP
ijtc-759	70	17	alm	alm	NOUN
ijtc-759	70	18	and	and	CCONJ
ijtc-759	70	19	beck	beck	PROPN
ijtc-759	70	20	(	(	PUNCT
ijtc-759	70	21	1990	1990	NUM
ijtc-759	70	22	)	)	PUNCT
ijtc-759	70	23	and	and	CCONJ
ijtc-759	70	24	then	then	ADV
ijtc-759	70	25	followed	follow	VERB
ijtc-759	70	26	by	by	ADP
ijtc-759	70	27	a	a	DET
ijtc-759	70	28	study	study	NOUN
ijtc-759	70	29	to	to	PART
ijtc-759	70	30	measure	measure	VERB
ijtc-759	70	31	long	long	ADJ
ijtc-759	70	32	run	run	NOUN
ijtc-759	70	33	compliance	compliance	NOUN
ijtc-759	70	34	using	use	VERB
ijtc-759	70	35	time	time	NOUN
ijtc-759	70	36	series	series	NOUN
ijtc-759	70	37	analysis	analysis	NOUN
ijtc-759	70	38	as	as	ADP
ijtc-759	70	39	an	an	DET
ijtc-759	70	40	effect	effect	NOUN
ijtc-759	70	41	of	of	ADP
ijtc-759	70	42	repeated	repeat	VERB
ijtc-759	70	43	tax	tax	NOUN
ijtc-759	70	44	amnesties	amnesty	NOUN
ijtc-759	70	45	(	(	PUNCT
ijtc-759	70	46	alm	alm	NOUN
ijtc-759	70	47	&	&	CCONJ
ijtc-759	70	48	beck	beck	PROPN
ijtc-759	70	49	,	,	PUNCT
ijtc-759	70	50	1993	1993	NUM
ijtc-759	70	51	)	)	PUNCT
ijtc-759	70	52	.	.	PUNCT
ijtc-759	71	1	finding	find	VERB
ijtc-759	71	2	in	in	ADP
ijtc-759	71	3	the	the	DET
ijtc-759	71	4	first	first	ADJ
ijtc-759	71	5	paper	paper	NOUN
ijtc-759	71	6	is	be	AUX
ijtc-759	71	7	that	that	SCONJ
ijtc-759	71	8	amnesties	amnesty	NOUN
ijtc-759	71	9	may	may	AUX
ijtc-759	71	10	increase	increase	VERB
ijtc-759	71	11	tax	tax	NOUN
ijtc-759	71	12	compliance	compliance	NOUN
ijtc-759	71	13	and	and	CCONJ
ijtc-759	71	14	revenue	revenue	NOUN
ijtc-759	71	15	if	if	SCONJ
ijtc-759	71	16	a	a	DET
ijtc-759	71	17	taxpayer	taxpayer	NOUN
ijtc-759	71	18	believes	believe	VERB
ijtc-759	71	19	that	that	SCONJ
ijtc-759	71	20	paying	pay	VERB
ijtc-759	71	21	taxes	taxis	NOUN
ijtc-759	71	22	is	be	AUX
ijtc-759	71	23	an	an	DET
ijtc-759	71	24	obligation	obligation	NOUN
ijtc-759	71	25	and	and	CCONJ
ijtc-759	71	26	assumes	assume	VERB
ijtc-759	71	27	that	that	SCONJ
ijtc-759	71	28	future	future	ADJ
ijtc-759	71	29	amnesty	amnesty	NOUN
ijtc-759	71	30	will	will	AUX
ijtc-759	71	31	apply	apply	VERB
ijtc-759	71	32	tougher	tough	ADJ
ijtc-759	71	33	enforcement	enforcement	NOUN
ijtc-759	71	34	than	than	ADP
ijtc-759	71	35	current	current	ADJ
ijtc-759	71	36	amnesty	amnesty	NOUN
ijtc-759	71	37	(	(	PUNCT
ijtc-759	71	38	alm	alm	PROPN
ijtc-759	71	39	&	&	CCONJ
ijtc-759	71	40	beck	beck	PROPN
ijtc-759	71	41	,	,	PUNCT
ijtc-759	71	42	1990	1990	NUM
ijtc-759	71	43	)	)	PUNCT
ijtc-759	71	44	.	.	PUNCT
ijtc-759	72	1	however	however	ADV
ijtc-759	72	2	,	,	PUNCT
ijtc-759	72	3	another	another	DET
ijtc-759	72	4	possible	possible	ADJ
ijtc-759	72	5	argument	argument	NOUN
ijtc-759	72	6	is	be	AUX
ijtc-759	72	7	that	that	SCONJ
ijtc-759	72	8	the	the	DET
ijtc-759	72	9	amnesty	amnesty	NOUN
ijtc-759	72	10	revenue	revenue	NOUN
ijtc-759	72	11	will	will	AUX
ijtc-759	72	12	reduce	reduce	VERB
ijtc-759	72	13	current	current	ADJ
ijtc-759	72	14	tax	tax	NOUN
ijtc-759	72	15	payment	payment	NOUN
ijtc-759	72	16	,	,	PUNCT
ijtc-759	72	17	especially	especially	ADV
ijtc-759	72	18	if	if	SCONJ
ijtc-759	72	19	a	a	DET
ijtc-759	72	20	taxpayer	taxpayer	NOUN
ijtc-759	72	21	anticipates	anticipate	VERB
ijtc-759	72	22	future	future	ADJ
ijtc-759	72	23	amnesty	amnesty	NOUN
ijtc-759	72	24	with	with	ADP
ijtc-759	72	25	lax	lax	NOUN
ijtc-759	72	26	of	of	ADP
ijtc-759	72	27	penalty	penalty	NOUN
ijtc-759	72	28	(	(	PUNCT
ijtc-759	72	29	alm	alm	PROPN
ijtc-759	72	30	&	&	CCONJ
ijtc-759	72	31	beck	beck	PROPN
ijtc-759	72	32	,	,	PUNCT
ijtc-759	72	33	1990	1990	NUM
ijtc-759	72	34	)	)	PUNCT
ijtc-759	72	35	.	.	PUNCT
ijtc-759	73	1	meanwhile	meanwhile	ADV
ijtc-759	73	2	in	in	ADP
ijtc-759	73	3	the	the	DET
ijtc-759	73	4	second	second	ADJ
ijtc-759	73	5	paper	paper	NOUN
ijtc-759	73	6	,	,	PUNCT
ijtc-759	73	7	the	the	DET
ijtc-759	73	8	finding	finding	NOUN
ijtc-759	73	9	is	be	AUX
ijtc-759	73	10	that	that	SCONJ
ijtc-759	73	11	tax	tax	NOUN
ijtc-759	73	12	amnesties	amnesty	NOUN
ijtc-759	73	13	will	will	AUX
ijtc-759	73	14	not	not	PART
ijtc-759	73	15	have	have	VERB
ijtc-759	73	16	a	a	DET
ijtc-759	73	17	significant	significant	ADJ
ijtc-759	73	18	effect	effect	NOUN
ijtc-759	73	19	on	on	ADP
ijtc-759	73	20	long	long	ADJ
ijtc-759	73	21	-	-	PUNCT
ijtc-759	73	22	term	term	NOUN
ijtc-759	73	23	compliance	compliance	NOUN
ijtc-759	73	24	or	or	CCONJ
ijtc-759	73	25	tax	tax	NOUN
ijtc-759	73	26	revenue	revenue	NOUN
ijtc-759	73	27	.	.	PUNCT
ijtc-759	74	1	even	even	ADV
ijtc-759	74	2	,	,	PUNCT
ijtc-759	74	3	the	the	DET
ijtc-759	74	4	amnesties	amnesty	NOUN
ijtc-759	74	5	might	might	AUX
ijtc-759	74	6	cause	cause	VERB
ijtc-759	74	7	lower	lower	ADV
ijtc-759	74	8	or	or	CCONJ
ijtc-759	74	9	dropped	drop	VERB
ijtc-759	74	10	tax	tax	NOUN
ijtc-759	74	11	revenue	revenue	NOUN
ijtc-759	74	12	in	in	ADP
ijtc-759	74	13	subsequent	subsequent	ADJ
ijtc-759	74	14	years	year	NOUN
ijtc-759	74	15	,	,	PUNCT
ijtc-759	74	16	unless	unless	SCONJ
ijtc-759	74	17	it	it	PRON
ijtc-759	74	18	is	be	AUX
ijtc-759	74	19	followed	follow	VERB
ijtc-759	74	20	with	with	ADP
ijtc-759	74	21	stronger	strong	ADJ
ijtc-759	74	22	penalty	penalty	NOUN
ijtc-759	74	23	or	or	CCONJ
ijtc-759	74	24	enforcement	enforcement	NOUN
ijtc-759	74	25	.	.	PUNCT
ijtc-759	75	1	time	time	NOUN
ijtc-759	75	2	series	series	PROPN
ijtc-759	75	3	analysis	analysis	NOUN
ijtc-759	75	4	is	be	AUX
ijtc-759	75	5	used	use	VERB
ijtc-759	75	6	in	in	ADP
ijtc-759	75	7	this	this	DET
ijtc-759	75	8	paper	paper	NOUN
ijtc-759	75	9	with	with	ADP
ijtc-759	75	10	several	several	ADJ
ijtc-759	75	11	reasons	reason	NOUN
ijtc-759	75	12	.	.	PUNCT
ijtc-759	76	1	first	first	ADV
ijtc-759	76	2	,	,	PUNCT
ijtc-759	76	3	the	the	DET
ijtc-759	76	4	projection	projection	NOUN
ijtc-759	76	5	of	of	ADP
ijtc-759	76	6	future	future	ADJ
ijtc-759	76	7	tax	tax	NOUN
ijtc-759	76	8	revenue	revenue	NOUN
ijtc-759	76	9	in	in	ADP
ijtc-759	76	10	this	this	DET
ijtc-759	76	11	paper	paper	NOUN
ijtc-759	76	12	is	be	AUX
ijtc-759	76	13	designed	design	VERB
ijtc-759	76	14	to	to	PART
ijtc-759	76	15	make	make	VERB
ijtc-759	76	16	a	a	DET
ijtc-759	76	17	conclusion	conclusion	NOUN
ijtc-759	76	18	whether	whether	SCONJ
ijtc-759	76	19	tax	tax	NOUN
ijtc-759	76	20	amnesties	amnesty	NOUN
ijtc-759	76	21	will	will	AUX
ijtc-759	76	22	have	have	VERB
ijtc-759	76	23	a	a	DET
ijtc-759	76	24	significant	significant	ADJ
ijtc-759	76	25	impact	impact	NOUN
ijtc-759	76	26	on	on	ADP
ijtc-759	76	27	medium	medium	ADJ
ijtc-759	76	28	to	to	ADP
ijtc-759	76	29	long	long	ADJ
ijtc-759	76	30	-	-	PUNCT
ijtc-759	76	31	term	term	NOUN
ijtc-759	76	32	tax	tax	NOUN
ijtc-759	76	33	compliance	compliance	NOUN
ijtc-759	76	34	rather	rather	ADV
ijtc-759	76	35	than	than	ADP
ijtc-759	76	36	to	to	PART
ijtc-759	76	37	make	make	VERB
ijtc-759	76	38	accurate	accurate	ADJ
ijtc-759	76	39	or	or	CCONJ
ijtc-759	76	40	precise	precise	ADJ
ijtc-759	76	41	future	future	ADJ
ijtc-759	76	42	values	value	NOUN
ijtc-759	76	43	of	of	ADP
ijtc-759	76	44	the	the	DET
ijtc-759	76	45	revenue	revenue	NOUN
ijtc-759	76	46	.	.	PUNCT
ijtc-759	77	1	therefore	therefore	ADV
ijtc-759	77	2	,	,	PUNCT
ijtc-759	77	3	past	past	ADJ
ijtc-759	77	4	movements	movement	NOUN
ijtc-759	77	5	of	of	ADP
ijtc-759	77	6	a	a	DET
ijtc-759	77	7	variable	variable	NOUN
ijtc-759	77	8	are	be	AUX
ijtc-759	77	9	enough	enough	ADJ
ijtc-759	77	10	to	to	PART
ijtc-759	77	11	infer	infer	VERB
ijtc-759	77	12	the	the	DET
ijtc-759	77	13	future	future	ADJ
ijtc-759	77	14	movements	movement	NOUN
ijtc-759	77	15	without	without	ADP
ijtc-759	77	16	considering	consider	VERB
ijtc-759	77	17	other	other	ADJ
ijtc-759	77	18	variables	variable	NOUN
ijtc-759	77	19	as	as	ADP
ijtc-759	77	20	causal	causal	ADJ
ijtc-759	77	21	factors	factor	NOUN
ijtc-759	77	22	(	(	PUNCT
ijtc-759	77	23	alm	alm	PROPN
ijtc-759	77	24	&	&	CCONJ
ijtc-759	77	25	beck	beck	PROPN
ijtc-759	77	26	,	,	PUNCT
ijtc-759	77	27	1993	1993	NUM
ijtc-759	77	28	)	)	PUNCT
ijtc-759	77	29	.	.	PUNCT
ijtc-759	78	1	second	second	ADJ
ijtc-759	78	2	,	,	PUNCT
ijtc-759	78	3	some	some	DET
ijtc-759	78	4	research	research	NOUN
ijtc-759	78	5	on	on	ADP
ijtc-759	78	6	tax	tax	NOUN
ijtc-759	78	7	amnesties	amnesty	NOUN
ijtc-759	78	8	in	in	ADP
ijtc-759	78	9	indonesia	indonesia	PROPN
ijtc-759	78	10	are	be	AUX
ijtc-759	78	11	designed	design	VERB
ijtc-759	78	12	using	use	VERB
ijtc-759	78	13	survey	survey	NOUN
ijtc-759	78	14	or	or	CCONJ
ijtc-759	78	15	experimental	experimental	ADJ
ijtc-759	78	16	study	study	NOUN
ijtc-759	78	17	to	to	PART
ijtc-759	78	18	draw	draw	VERB
ijtc-759	78	19	conclusions	conclusion	NOUN
ijtc-759	78	20	regarding	regard	VERB
ijtc-759	78	21	level	level	NOUN
ijtc-759	78	22	of	of	ADP
ijtc-759	78	23	compliance	compliance	NOUN
ijtc-759	78	24	.	.	PUNCT
ijtc-759	79	1	however	however	ADV
ijtc-759	79	2	,	,	PUNCT
ijtc-759	79	3	in	in	ADP
ijtc-759	79	4	my	my	PRON
ijtc-759	79	5	view	view	NOUN
ijtc-759	79	6	,	,	PUNCT
ijtc-759	79	7	this	this	DET
ijtc-759	79	8	method	method	NOUN
ijtc-759	79	9	is	be	AUX
ijtc-759	79	10	not	not	PART
ijtc-759	79	11	suitable	suitable	ADJ
ijtc-759	79	12	to	to	PART
ijtc-759	79	13	measure	measure	VERB
ijtc-759	79	14	the	the	DET
ijtc-759	79	15	level	level	NOUN
ijtc-759	79	16	of	of	ADP
ijtc-759	79	17	compliance	compliance	NOUN
ijtc-759	79	18	due	due	ADP
ijtc-759	79	19	to	to	ADP
ijtc-759	79	20	reliability	reliability	NOUN
ijtc-759	79	21	of	of	ADP
ijtc-759	79	22	the	the	DET
ijtc-759	79	23	survey	survey	NOUN
ijtc-759	79	24	participant	participant	NOUN
ijtc-759	79	25	’s	’s	PART
ijtc-759	79	26	view	view	NOUN
ijtc-759	79	27	including	include	VERB
ijtc-759	79	28	false	false	ADJ
ijtc-759	79	29	information	information	NOUN
ijtc-759	79	30	and	and	CCONJ
ijtc-759	79	31	comprehension	comprehension	NOUN
ijtc-759	79	32	of	of	ADP
ijtc-759	79	33	the	the	DET
ijtc-759	79	34	participants	participant	NOUN
ijtc-759	79	35	and	and	CCONJ
ijtc-759	79	36	participants	participant	NOUN
ijtc-759	79	37	representativeness	representativeness	VERB
ijtc-759	79	38	(	(	PUNCT
ijtc-759	79	39	herbert	herbert	NOUN
ijtc-759	79	40	,	,	PUNCT
ijtc-759	79	41	2013	2013	NUM
ijtc-759	79	42	)	)	PUNCT
ijtc-759	79	43	.	.	PUNCT
ijtc-759	80	1	arima	arima	PROPN
ijtc-759	80	2	model	model	NOUN
ijtc-759	80	3	is	be	AUX
ijtc-759	80	4	a	a	DET
ijtc-759	80	5	popular	popular	ADJ
ijtc-759	80	6	statistical	statistical	ADJ
ijtc-759	80	7	method	method	NOUN
ijtc-759	80	8	to	to	PART
ijtc-759	80	9	analyse	analyse	VERB
ijtc-759	80	10	an	an	DET
ijtc-759	80	11	interpret	interpret	NOUN
ijtc-759	80	12	time	time	NOUN
ijtc-759	80	13	-	-	PUNCT
ijtc-759	80	14	series	series	NOUN
ijtc-759	80	15	data	datum	NOUN
ijtc-759	80	16	for	for	ADP
ijtc-759	80	17	making	make	VERB
ijtc-759	80	18	future	future	ADJ
ijtc-759	80	19	prediction	prediction	NOUN
ijtc-759	80	20	values	value	NOUN
ijtc-759	80	21	.	.	PUNCT
ijtc-759	81	1	an	an	DET
ijtc-759	81	2	arima	arima	PROPN
ijtc-759	81	3	model	model	NOUN
ijtc-759	81	4	has	have	VERB
ijtc-759	81	5	three	three	NUM
ijtc-759	81	6	components	component	NOUN
ijtc-759	81	7	which	which	PRON
ijtc-759	81	8	are	be	AUX
ijtc-759	81	9	autoregression	autoregression	NOUN
ijtc-759	81	10	(	(	PUNCT
ijtc-759	81	11	ar	ar	NOUN
ijtc-759	81	12	)	)	PUNCT
ijtc-759	81	13	,	,	PUNCT
ijtc-759	81	14	integrated	integrate	VERB
ijtc-759	81	15	(	(	PUNCT
ijtc-759	81	16	i	i	NOUN
ijtc-759	81	17	)	)	PUNCT
ijtc-759	81	18	,	,	PUNCT
ijtc-759	81	19	and	and	CCONJ
ijtc-759	81	20	moving	move	VERB
ijtc-759	81	21	average	average	ADJ
ijtc-759	81	22	(	(	PUNCT
ijtc-759	81	23	ma	ma	PROPN
ijtc-759	81	24	)	)	PUNCT
ijtc-759	81	25	.	.	PUNCT
ijtc-759	82	1	the	the	DET
ijtc-759	82	2	autoregression	autoregression	NOUN
ijtc-759	82	3	,	,	PUNCT
ijtc-759	82	4	denoted	denote	VERB
ijtc-759	82	5	by	by	ADP
ijtc-759	82	6	“	"	PUNCT
ijtc-759	82	7	p	p	PROPN
ijtc-759	82	8	”	"	PUNCT
ijtc-759	82	9	,	,	PUNCT
ijtc-759	82	10	means	mean	VERB
ijtc-759	82	11	that	that	SCONJ
ijtc-759	82	12	the	the	DET
ijtc-759	82	13	model	model	NOUN
ijtc-759	82	14	shows	show	VERB
ijtc-759	82	15	that	that	SCONJ
ijtc-759	82	16	a	a	DET
ijtc-759	82	17	changing	change	VERB
ijtc-759	82	18	variable	variable	NOUN
ijtc-759	82	19	is	be	AUX
ijtc-759	82	20	regressed	regress	VERB
ijtc-759	82	21	on	on	ADP
ijtc-759	82	22	its	its	PRON
ijtc-759	82	23	prior	prior	ADJ
ijtc-759	82	24	values	value	NOUN
ijtc-759	82	25	or	or	CCONJ
ijtc-759	82	26	lagged	lag	VERB
ijtc-759	82	27	values	value	NOUN
ijtc-759	82	28	.	.	PUNCT
ijtc-759	83	1	the	the	DET
ijtc-759	83	2	integrated	integrate	VERB
ijtc-759	83	3	,	,	PUNCT
ijtc-759	83	4	denoted	denote	VERB
ijtc-759	83	5	by	by	ADP
ijtc-759	83	6	“	"	PUNCT
ijtc-759	83	7	d	d	NOUN
ijtc-759	83	8	”	"	PUNCT
ijtc-759	83	9	refers	refer	VERB
ijtc-759	83	10	to	to	ADP
ijtc-759	83	11	the	the	DET
ijtc-759	83	12	stationarity	stationarity	NOUN
ijtc-759	83	13	of	of	ADP
ijtc-759	83	14	the	the	DET
ijtc-759	83	15	data	datum	NOUN
ijtc-759	83	16	which	which	PRON
ijtc-759	83	17	means	mean	VERB
ijtc-759	83	18	that	that	SCONJ
ijtc-759	83	19	the	the	DET
ijtc-759	83	20	time	time	NOUN
ijtc-759	83	21	-	-	PUNCT
ijtc-759	83	22	series	series	NOUN
ijtc-759	83	23	data	datum	NOUN
ijtc-759	83	24	has	have	VERB
ijtc-759	83	25	to	to	PART
ijtc-759	83	26	be	be	AUX
ijtc-759	83	27	stationary	stationary	ADJ
ijtc-759	83	28	by	by	ADP
ijtc-759	83	29	subtracting	subtract	VERB
ijtc-759	83	30	observed	observe	VERB
ijtc-759	83	31	value	value	NOUN
ijtc-759	83	32	and	and	CCONJ
ijtc-759	83	33	its	its	PRON
ijtc-759	83	34	previous	previous	ADJ
ijtc-759	83	35	values	value	NOUN
ijtc-759	83	36	d	d	NOUN
ijtc-759	83	37	times	time	NOUN
ijtc-759	83	38	.	.	PUNCT
ijtc-759	84	1	the	the	DET
ijtc-759	84	2	nonstationary	nonstationary	ADJ
ijtc-759	84	3	data	datum	NOUN
ijtc-759	84	4	can	can	AUX
ijtc-759	84	5	be	be	AUX
ijtc-759	84	6	made	make	VERB
ijtc-759	84	7	stationary	stationary	ADJ
ijtc-759	84	8	by	by	ADP
ijtc-759	84	9	differencing	difference	VERB
ijtc-759	84	10	(	(	PUNCT
ijtc-759	84	11	box	box	PROPN
ijtc-759	84	12	et	et	PROPN
ijtc-759	84	13	al	al	PROPN
ijtc-759	84	14	.	.	PROPN
ijtc-759	84	15	,	,	PUNCT
ijtc-759	84	16	2016	2016	NUM
ijtc-759	84	17	)	)	PUNCT
ijtc-759	84	18	.	.	PUNCT
ijtc-759	85	1	moreover	moreover	ADV
ijtc-759	85	2	,	,	PUNCT
ijtc-759	85	3	the	the	DET
ijtc-759	85	4	moving	move	VERB
ijtc-759	85	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-759	85	6	repeated	repeat	VERB
ijtc-759	85	7	tax	tax	NOUN
ijtc-759	85	8	amnesties	amnesty	NOUN
ijtc-759	85	9	in	in	ADP
ijtc-759	85	10	indonesia	indonesia	PROPN
ijtc-759	85	11	:	:	PUNCT
ijtc-759	85	12	an	an	DET
ijtc-759	85	13	evaluation	evaluation	NOUN
ijtc-759	85	14	of	of	ADP
ijtc-759	85	15	tax	tax	NOUN
ijtc-759	85	16	compliance	compliance	NOUN
ijtc-759	85	17	indradi	indradi	NOUN
ijtc-759	85	18	389	389	NUM
ijtc-759	85	19	|	|	ADV
ijtc-759	85	20	ilomata	ilomata	PROPN
ijtc-759	85	21	international	international	ADJ
ijtc-759	85	22	journal	journal	NOUN
ijtc-759	85	23	of	of	ADP
ijtc-759	85	24	tax	tax	PROPN
ijtc-759	85	25	&	&	CCONJ
ijtc-759	85	26	accounting	accounting	PROPN
ijtc-759	85	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	85	28	average	average	ADJ
ijtc-759	85	29	,	,	PUNCT
ijtc-759	85	30	denoted	denote	VERB
ijtc-759	85	31	by	by	ADP
ijtc-759	85	32	“	"	PUNCT
ijtc-759	85	33	q	q	NOUN
ijtc-759	85	34	”	"	PUNCT
ijtc-759	85	35	,	,	PUNCT
ijtc-759	85	36	indicates	indicate	VERB
ijtc-759	85	37	error	error	NOUN
ijtc-759	85	38	of	of	ADP
ijtc-759	85	39	the	the	DET
ijtc-759	85	40	model	model	NOUN
ijtc-759	85	41	that	that	PRON
ijtc-759	85	42	uses	use	VERB
ijtc-759	85	43	previous	previous	ADJ
ijtc-759	85	44	forecast	forecast	NOUN
ijtc-759	85	45	errors	error	NOUN
ijtc-759	85	46	in	in	ADP
ijtc-759	85	47	regression	regression	NOUN
ijtc-759	85	48	-	-	PUNCT
ijtc-759	85	49	like	like	ADJ
ijtc-759	85	50	model	model	NOUN
ijtc-759	85	51	like	like	ADP
ijtc-759	85	52	model	model	NOUN
ijtc-759	85	53	.	.	PUNCT
ijtc-759	86	1	the	the	DET
ijtc-759	86	2	equation	equation	NOUN
ijtc-759	86	3	model	model	NOUN
ijtc-759	86	4	of	of	ADP
ijtc-759	86	5	arima	arima	PROPN
ijtc-759	86	6	or	or	CCONJ
ijtc-759	86	7	sometimes	sometimes	ADV
ijtc-759	86	8	referred	refer	VERB
ijtc-759	86	9	as	as	ADP
ijtc-759	86	10	box	box	NOUN
ijtc-759	86	11	-	-	PUNCT
ijtc-759	86	12	jenkins	jenkin	NOUN
ijtc-759	86	13	model	model	NOUN
ijtc-759	86	14	as	as	SCONJ
ijtc-759	86	15	suggested	suggest	VERB
ijtc-759	86	16	by	by	ADP
ijtc-759	86	17	the	the	DET
ijtc-759	86	18	components	component	NOUN
ijtc-759	86	19	are	be	AUX
ijtc-759	86	20	as	as	SCONJ
ijtc-759	86	21	follows	follow	VERB
ijtc-759	86	22	:	:	PUNCT
ijtc-759	86	23	1	1	NUM
ijtc-759	86	24	)	)	PUNCT
ijtc-759	86	25	autoregressive	autoregressive	ADJ
ijtc-759	86	26	model	model	NOUN
ijtc-759	86	27	:	:	PUNCT
ijtc-759	87	1	𝑌𝑡	𝑌𝑡	PROPN
ijtc-759	87	2	=	=	PUNCT
ijtc-759	87	3	𝛷0	𝛷0	PROPN
ijtc-759	87	4	+	+	CCONJ
ijtc-759	87	5	𝛷	𝛷	NOUN
ijtc-759	87	6	1𝑌𝑡−1	1𝑌𝑡−1	PROPN
ijtc-759	87	7	+	+	CCONJ
ijtc-759	87	8	𝛷	𝛷	PROPN
ijtc-759	87	9	2𝑌𝑡−2	2𝑌𝑡−2	PROPN
ijtc-759	87	10	+	+	CCONJ
ijtc-759	87	11	⋯	⋯	VERB
ijtc-759	87	12	+	+	CCONJ
ijtc-759	87	13	𝛷	𝛷	NOUN
ijtc-759	87	14	𝑝𝑌𝑡−𝑝	𝑝𝑌𝑡−𝑝	NOUN
ijtc-759	87	15	+	+	CCONJ
ijtc-759	87	16	𝑒𝑡	𝑒𝑡	ADP
ijtc-759	87	17	where	where	SCONJ
ijtc-759	87	18	:	:	PUNCT
ijtc-759	88	1	𝑌𝑡	𝑌𝑡	PROPN
ijtc-759	88	2	=	=	PUNCT
ijtc-759	88	3	dependent	dependent	ADJ
ijtc-759	88	4	variable	variable	ADJ
ijtc-759	88	5	𝛷	𝛷	NOUN
ijtc-759	88	6	=	=	SYM
ijtc-759	88	7	constant	constant	ADJ
ijtc-759	88	8	term	term	NOUN
ijtc-759	88	9	𝑌𝑡−1	𝑌𝑡−1	PROPN
ijtc-759	88	10	,	,	PUNCT
ijtc-759	88	11	𝑌𝑡−2	𝑌𝑡−2	PROPN
ijtc-759	88	12	,	,	PUNCT
ijtc-759	88	13	𝑌𝑡−𝑝	𝑌𝑡−𝑝	X
ijtc-759	89	1	=	=	PUNCT
ijtc-759	89	2	the	the	DET
ijtc-759	89	3	lag	lag	NOUN
ijtc-759	89	4	of	of	ADP
ijtc-759	89	5	y	y	PROPN
ijtc-759	89	6	p	p	NOUN
ijtc-759	90	1	=	=	NOUN
ijtc-759	90	2	order	order	NOUN
ijtc-759	90	3	of	of	ADP
ijtc-759	90	4	p	p	NOUN
ijtc-759	90	5	𝑒𝑡	𝑒𝑡	NOUN
ijtc-759	90	6	=	=	NOUN
ijtc-759	90	7	error	error	NOUN
ijtc-759	90	8	term	term	NOUN
ijtc-759	90	9	,	,	PUNCT
ijtc-759	90	10	which	which	PRON
ijtc-759	90	11	is	be	AUX
ijtc-759	90	12	assumed	assume	VERB
ijtc-759	90	13	to	to	PART
ijtc-759	90	14	be	be	AUX
ijtc-759	90	15	normally	normally	ADV
ijtc-759	90	16	distributed	distribute	VERB
ijtc-759	90	17	with	with	ADP
ijtc-759	90	18	a	a	DET
ijtc-759	90	19	mean	mean	NOUN
ijtc-759	90	20	of	of	ADP
ijtc-759	90	21	zero	zero	NUM
ijtc-759	90	22	and	and	CCONJ
ijtc-759	90	23	constant	constant	ADJ
ijtc-759	90	24	variance	variance	NOUN
ijtc-759	90	25	.	.	PUNCT
ijtc-759	91	1	2	2	X
ijtc-759	91	2	)	)	PUNCT
ijtc-759	91	3	moving	move	VERB
ijtc-759	91	4	average	average	ADJ
ijtc-759	91	5	model	model	NOUN
ijtc-759	91	6	:	:	PUNCT
ijtc-759	91	7	𝑌𝑡	𝑌𝑡	PROPN
ijtc-759	91	8	=	=	PUNCT
ijtc-759	91	9	𝛼0	𝛼0	PROPN
ijtc-759	91	10	–	–	PUNCT
ijtc-759	91	11	𝛼1𝑒𝑡−1	𝛼1𝑒𝑡−1	NUM
ijtc-759	91	12	–	–	PUNCT
ijtc-759	91	13	𝛼2𝑒𝑡−2	𝛼2𝑒𝑡−2	NUM
ijtc-759	91	14	–	–	PUNCT
ijtc-759	91	15	𝛼3𝑒𝑡−3	𝛼3𝑒𝑡−3	NUM
ijtc-759	91	16	–	–	PUNCT
ijtc-759	91	17	⋯	⋯	NOUN
ijtc-759	91	18	–	–	PUNCT
ijtc-759	91	19	𝛼𝑞𝑒𝑡−𝑞	𝛼𝑞𝑒𝑡−𝑞	NUM
ijtc-759	92	1	where	where	SCONJ
ijtc-759	92	2	:	:	PUNCT
ijtc-759	93	1	𝑌𝑡	𝑌𝑡	PROPN
ijtc-759	93	2	=	=	PUNCT
ijtc-759	93	3	dependent	dependent	ADJ
ijtc-759	93	4	variable	variable	NOUN
ijtc-759	93	5	𝛼	𝛼	NOUN
ijtc-759	93	6	=	=	ADJ
ijtc-759	93	7	constant	constant	ADJ
ijtc-759	93	8	term	term	NOUN
ijtc-759	93	9	𝑒𝑡−1	𝑒𝑡−1	PROPN
ijtc-759	93	10	,	,	PUNCT
ijtc-759	93	11	𝑒𝑡−2	𝑒𝑡−2	NOUN
ijtc-759	93	12	,	,	PUNCT
ijtc-759	93	13	𝑒𝑡−q	𝑒𝑡−q	NOUN
ijtc-759	93	14	=	=	PUNCT
ijtc-759	93	15	the	the	DET
ijtc-759	93	16	lag	lag	NOUN
ijtc-759	93	17	of	of	ADP
ijtc-759	93	18	error	error	NOUN
ijtc-759	93	19	q	q	NOUN
ijtc-759	93	20	=	=	PUNCT
ijtc-759	93	21	order	order	NOUN
ijtc-759	93	22	of	of	ADP
ijtc-759	93	23	q	q	ADJ
ijtc-759	93	24	𝑒𝑡	𝑒𝑡	NOUN
ijtc-759	93	25	=	=	NOUN
ijtc-759	93	26	error	error	NOUN
ijtc-759	93	27	term	term	NOUN
ijtc-759	93	28	,	,	PUNCT
ijtc-759	93	29	which	which	PRON
ijtc-759	93	30	is	be	AUX
ijtc-759	93	31	assumed	assume	VERB
ijtc-759	93	32	to	to	PART
ijtc-759	93	33	be	be	AUX
ijtc-759	93	34	normally	normally	ADV
ijtc-759	93	35	distributed	distribute	VERB
ijtc-759	93	36	with	with	ADP
ijtc-759	93	37	a	a	DET
ijtc-759	93	38	mean	mean	NOUN
ijtc-759	93	39	of	of	ADP
ijtc-759	93	40	zero	zero	NUM
ijtc-759	93	41	and	and	CCONJ
ijtc-759	93	42	constant	constant	ADJ
ijtc-759	93	43	variance	variance	NOUN
ijtc-759	93	44	.	.	PUNCT
ijtc-759	94	1	3	3	X
ijtc-759	94	2	)	)	PUNCT
ijtc-759	94	3	arima	arima	NOUN
ijtc-759	94	4	model	model	NOUN
ijtc-759	94	5	:	:	PUNCT
ijtc-759	94	6	𝑌𝑡	𝑌𝑡	PROPN
ijtc-759	94	7	=	=	PUNCT
ijtc-759	94	8	𝛷0	𝛷0	PROPN
ijtc-759	95	1	+	+	CCONJ
ijtc-759	95	2	𝛷	𝛷	NOUN
ijtc-759	95	3	1𝑌𝑡−1	1𝑌𝑡−1	PROPN
ijtc-759	95	4	+	+	CCONJ
ijtc-759	95	5	𝛷	𝛷	PROPN
ijtc-759	95	6	2𝑌𝑡−2	2𝑌𝑡−2	PROPN
ijtc-759	95	7	+	+	CCONJ
ijtc-759	95	8	⋯	⋯	VERB
ijtc-759	95	9	+	+	CCONJ
ijtc-759	95	10	𝛷	𝛷	NOUN
ijtc-759	95	11	𝑝𝑌𝑡−𝑝	𝑝𝑌𝑡−𝑝	NOUN
ijtc-759	95	12	+	+	CCONJ
ijtc-759	95	13	𝑒𝑡	𝑒𝑡	PROPN
ijtc-759	95	14	+	+	CCONJ
ijtc-759	95	15	𝛼0	𝛼0	PROPN
ijtc-759	95	16	–	–	PUNCT
ijtc-759	95	17	𝛼1𝑒𝑡−1	𝛼1𝑒𝑡−1	NUM
ijtc-759	95	18	–	–	PUNCT
ijtc-759	95	19	𝛼2𝑒𝑡−2	𝛼2𝑒𝑡−2	NUM
ijtc-759	95	20	–	–	PUNCT
ijtc-759	95	21	𝛼3𝑒𝑡−3	𝛼3𝑒𝑡−3	NUM
ijtc-759	95	22	–	–	PUNCT
ijtc-759	95	23	⋯	⋯	NOUN
ijtc-759	95	24	–	–	PUNCT
ijtc-759	95	25	𝛼𝑞𝑒𝑡−𝑞	𝛼𝑞𝑒𝑡−𝑞	NUM
ijtc-759	95	26	whereas	whereas	SCONJ
ijtc-759	95	27	“	"	PUNCT
ijtc-759	95	28	d	d	X
ijtc-759	95	29	”	"	PUNCT
ijtc-759	95	30	is	be	AUX
ijtc-759	95	31	order	order	NOUN
ijtc-759	95	32	of	of	ADP
ijtc-759	95	33	differencing	differencing	NOUN
ijtc-759	95	34	which	which	PRON
ijtc-759	95	35	is	be	AUX
ijtc-759	95	36	the	the	DET
ijtc-759	95	37	number	number	NOUN
ijtc-759	95	38	of	of	ADP
ijtc-759	95	39	differencing	difference	VERB
ijtc-759	95	40	to	to	PART
ijtc-759	95	41	make	make	VERB
ijtc-759	95	42	the	the	DET
ijtc-759	95	43	data	datum	NOUN
ijtc-759	95	44	stationary	stationary	NOUN
ijtc-759	95	45	(	(	PUNCT
ijtc-759	95	46	box	box	PROPN
ijtc-759	95	47	et	et	PROPN
ijtc-759	95	48	al	al	PROPN
ijtc-759	95	49	.	.	PROPN
ijtc-759	95	50	,	,	PUNCT
ijtc-759	95	51	2016	2016	NUM
ijtc-759	95	52	)	)	PUNCT
ijtc-759	95	53	.	.	PUNCT
ijtc-759	96	1	although	although	SCONJ
ijtc-759	96	2	,	,	PUNCT
ijtc-759	96	3	arima	arima	PROPN
ijtc-759	96	4	model	model	NOUN
ijtc-759	96	5	can	can	AUX
ijtc-759	96	6	be	be	AUX
ijtc-759	96	7	highly	highly	ADV
ijtc-759	96	8	accurate	accurate	ADJ
ijtc-759	96	9	and	and	CCONJ
ijtc-759	96	10	reliable	reliable	ADJ
ijtc-759	96	11	,	,	PUNCT
ijtc-759	96	12	but	but	CCONJ
ijtc-759	96	13	it	it	PRON
ijtc-759	96	14	has	have	VERB
ijtc-759	96	15	main	main	ADJ
ijtc-759	96	16	drawback	drawback	NOUN
ijtc-759	96	17	.	.	PUNCT
ijtc-759	97	1	the	the	DET
ijtc-759	97	2	drawback	drawback	NOUN
ijtc-759	97	3	is	be	AUX
ijtc-759	97	4	determining	determine	VERB
ijtc-759	97	5	the	the	DET
ijtc-759	97	6	parameters	parameter	NOUN
ijtc-759	97	7	(	(	PUNCT
ijtc-759	97	8	p	p	X
ijtc-759	97	9	,	,	PUNCT
ijtc-759	97	10	d	d	NOUN
ijtc-759	97	11	,	,	PUNCT
ijtc-759	97	12	q	q	NOUN
ijtc-759	97	13	)	)	PUNCT
ijtc-759	97	14	can	can	AUX
ijtc-759	97	15	be	be	AUX
ijtc-759	97	16	a	a	DET
ijtc-759	97	17	trial	trial	NOUN
ijtc-759	97	18	-	-	PUNCT
ijtc-759	97	19	and	and	CCONJ
ijtc-759	97	20	-	-	PUNCT
ijtc-759	97	21	error	error	NOUN
ijtc-759	97	22	process	process	NOUN
ijtc-759	97	23	and	and	CCONJ
ijtc-759	97	24	quite	quite	ADV
ijtc-759	97	25	difficult	difficult	ADJ
ijtc-759	97	26	.	.	PUNCT
ijtc-759	98	1	however	however	ADV
ijtc-759	98	2	,	,	PUNCT
ijtc-759	98	3	this	this	DET
ijtc-759	98	4	disadvantage	disadvantage	NOUN
ijtc-759	98	5	is	be	AUX
ijtc-759	98	6	no	no	ADV
ijtc-759	98	7	longer	long	ADV
ijtc-759	98	8	an	an	DET
ijtc-759	98	9	exhaustion	exhaustion	NOUN
ijtc-759	98	10	effort	effort	NOUN
ijtc-759	98	11	with	with	ADP
ijtc-759	98	12	the	the	DET
ijtc-759	98	13	help	help	NOUN
ijtc-759	98	14	of	of	ADP
ijtc-759	98	15	some	some	DET
ijtc-759	98	16	statistical	statistical	ADJ
ijtc-759	98	17	application	application	NOUN
ijtc-759	98	18	,	,	PUNCT
ijtc-759	98	19	such	such	ADJ
ijtc-759	98	20	as	as	ADP
ijtc-759	98	21	spss	spss	NOUN
ijtc-759	98	22	and	and	CCONJ
ijtc-759	98	23	rstudio	rstudio	NOUN
ijtc-759	98	24	.	.	PUNCT
ijtc-759	99	1	therefore	therefore	ADV
ijtc-759	99	2	,	,	PUNCT
ijtc-759	99	3	this	this	DET
ijtc-759	99	4	study	study	NOUN
ijtc-759	99	5	builds	build	VERB
ijtc-759	99	6	the	the	DET
ijtc-759	99	7	arima	arima	PROPN
ijtc-759	99	8	model	model	NOUN
ijtc-759	99	9	assisted	assist	VERB
ijtc-759	99	10	with	with	ADP
ijtc-759	99	11	rstudio	rstudio	ADJ
ijtc-759	99	12	table	table	NOUN
ijtc-759	99	13	1	1	NUM
ijtc-759	99	14	summarises	summarise	NOUN
ijtc-759	99	15	some	some	DET
ijtc-759	99	16	relevant	relevant	ADJ
ijtc-759	99	17	previous	previous	ADJ
ijtc-759	99	18	studies	study	NOUN
ijtc-759	99	19	other	other	ADJ
ijtc-759	99	20	than	than	ADP
ijtc-759	99	21	study	study	NOUN
ijtc-759	99	22	already	already	ADV
ijtc-759	99	23	mentioned	mention	VERB
ijtc-759	99	24	concerning	concern	VERB
ijtc-759	99	25	tax	tax	NOUN
ijtc-759	99	26	amnesty	amnesty	NOUN
ijtc-759	99	27	and	and	CCONJ
ijtc-759	99	28	tax	tax	NOUN
ijtc-759	99	29	compliance	compliance	NOUN
ijtc-759	99	30	,	,	PUNCT
ijtc-759	99	31	especially	especially	ADV
ijtc-759	99	32	in	in	ADP
ijtc-759	99	33	indonesia	indonesia	PROPN
ijtc-759	99	34	.	.	PUNCT
ijtc-759	99	35	table	table	PROPN
ijtc-759	99	36	1	1	NUM
ijtc-759	99	37	.	.	PUNCT
ijtc-759	99	38	previous	previous	ADJ
ijtc-759	99	39	reserach	reserach	NOUN
ijtc-759	99	40	researcher	researcher	NOUN
ijtc-759	99	41	year	year	NOUN
ijtc-759	99	42	method	method	NOUN
ijtc-759	99	43	conclusions	conclusion	NOUN
ijtc-759	99	44	james	james	PROPN
ijtc-759	99	45	alm	alm	PROPN
ijtc-759	99	46	,	,	PUNCT
ijtc-759	99	47	michael	michael	PROPN
ijtc-759	99	48	mckee	mckee	PROPN
ijtc-759	99	49	,	,	PUNCT
ijtc-759	99	50	william	william	PROPN
ijtc-759	99	51	beck	beck	PROPN
ijtc-759	99	52	1990	1990	NUM
ijtc-759	99	53	experimental	experimental	ADJ
ijtc-759	99	54	study	study	NOUN
ijtc-759	99	55	with	with	ADP
ijtc-759	99	56	7	7	NUM
ijtc-759	99	57	scenarios	scenario	NOUN
ijtc-759	99	58	(	(	PUNCT
ijtc-759	99	59	sessions	session	NOUN
ijtc-759	99	60	)	)	PUNCT
ijtc-759	99	61	and	and	CCONJ
ijtc-759	99	62	9	9	NUM
ijtc-759	99	63	hypotheses	hypothesis	NOUN
ijtc-759	99	64	using	use	VERB
ijtc-759	99	65	various	various	ADJ
ijtc-759	99	66	tests	test	NOUN
ijtc-759	99	67	,	,	PUNCT
ijtc-759	99	68	such	such	ADJ
ijtc-759	99	69	as	as	ADP
ijtc-759	99	70	mannoverall	mannoverall	NOUN
ijtc-759	99	71	level	level	NOUN
ijtc-759	99	72	of	of	ADP
ijtc-759	99	73	tax	tax	NOUN
ijtc-759	99	74	compliance	compliance	NOUN
ijtc-759	99	75	drops	drop	VERB
ijtc-759	99	76	after	after	ADP
ijtc-759	99	77	an	an	DET
ijtc-759	99	78	amnesty	amnesty	NOUN
ijtc-759	99	79	,	,	PUNCT
ijtc-759	99	80	although	although	SCONJ
ijtc-759	99	81	the	the	DET
ijtc-759	99	82	impact	impact	NOUN
ijtc-759	99	83	could	could	AUX
ijtc-759	99	84	be	be	AUX
ijtc-759	99	85	reduced	reduce	VERB
ijtc-759	99	86	with	with	ADP
ijtc-759	99	87	stiffer	stiff	ADJ
ijtc-759	99	88	law	law	NOUN
ijtc-759	99	89	enforcement	enforcement	NOUN
ijtc-759	99	90	.	.	PUNCT
ijtc-759	100	1	the	the	DET
ijtc-759	100	2	combination	combination	NOUN
ijtc-759	100	3	of	of	ADP
ijtc-759	100	4	amnesty	amnesty	NOUN
ijtc-759	100	5	and	and	CCONJ
ijtc-759	100	6	enforcement	enforcement	NOUN
ijtc-759	100	7	is	be	AUX
ijtc-759	100	8	more	more	ADV
ijtc-759	100	9	effective	effective	ADJ
ijtc-759	100	10	in	in	ADP
ijtc-759	100	11	generating	generate	VERB
ijtc-759	100	12	compliance	compliance	NOUN
ijtc-759	100	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-759	100	14	repeated	repeat	VERB
ijtc-759	100	15	tax	tax	NOUN
ijtc-759	100	16	amnesties	amnesty	NOUN
ijtc-759	100	17	in	in	ADP
ijtc-759	100	18	indonesia	indonesia	PROPN
ijtc-759	100	19	:	:	PUNCT
ijtc-759	100	20	an	an	DET
ijtc-759	100	21	evaluation	evaluation	NOUN
ijtc-759	100	22	of	of	ADP
ijtc-759	100	23	tax	tax	NOUN
ijtc-759	100	24	compliance	compliance	NOUN
ijtc-759	100	25	indradi	indradi	NOUN
ijtc-759	100	26	390	390	NUM
ijtc-759	100	27	|	|	ADV
ijtc-759	100	28	ilomata	ilomata	PROPN
ijtc-759	100	29	international	international	ADJ
ijtc-759	100	30	journal	journal	NOUN
ijtc-759	100	31	of	of	ADP
ijtc-759	100	32	tax	tax	PROPN
ijtc-759	100	33	&	&	CCONJ
ijtc-759	100	34	accounting	accounting	PROPN
ijtc-759	100	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	100	36	whitney	whitney	PROPN
ijtc-759	100	37	non	non	ADJ
ijtc-759	100	38	-	-	ADJ
ijtc-759	100	39	parametric	parametric	ADJ
ijtc-759	100	40	test	test	NOUN
ijtc-759	100	41	than	than	ADP
ijtc-759	100	42	law	law	NOUN
ijtc-759	100	43	enforcement	enforcement	NOUN
ijtc-759	100	44	alone	alone	ADV
ijtc-759	100	45	(	(	PUNCT
ijtc-759	100	46	alm	alm	PROPN
ijtc-759	100	47	et	et	PROPN
ijtc-759	100	48	al	al	PROPN
ijtc-759	100	49	.	.	PROPN
ijtc-759	100	50	,	,	PUNCT
ijtc-759	100	51	1990	1990	NUM
ijtc-759	100	52	)	)	PUNCT
ijtc-759	100	53	.	.	PUNCT
ijtc-759	101	1	hari	hari	PROPN
ijtc-759	101	2	sharan	sharan	PROPN
ijtc-759	101	3	luitel	luitel	PROPN
ijtc-759	101	4	,	,	PUNCT
ijtc-759	101	5	russel	russel	PROPN
ijtc-759	101	6	s.	s.	PROPN
ijtc-759	101	7	sobel	sobel	PROPN
ijtc-759	101	8	2007	2007	NUM
ijtc-759	101	9	regression	regression	NOUN
ijtc-759	101	10	analysis	analysis	NOUN
ijtc-759	101	11	using	use	VERB
ijtc-759	101	12	a	a	DET
ijtc-759	101	13	panel	panel	NOUN
ijtc-759	101	14	of	of	ADP
ijtc-759	101	15	quarterly	quarterly	ADJ
ijtc-759	101	16	data	datum	NOUN
ijtc-759	101	17	on	on	ADP
ijtc-759	101	18	tax	tax	NOUN
ijtc-759	101	19	revenue	revenue	NOUN
ijtc-759	101	20	for	for	ADP
ijtc-759	101	21	the	the	DET
ijtc-759	101	22	u.s	u.s	PROPN
ijtc-759	101	23	.	.	PROPN
ijtc-759	101	24	states	state	NOUN
ijtc-759	101	25	over	over	ADP
ijtc-759	101	26	the	the	DET
ijtc-759	101	27	1980–2004	1980–2004	NUM
ijtc-759	101	28	overall	overall	NOUN
ijtc-759	101	29	,	,	PUNCT
ijtc-759	101	30	when	when	SCONJ
ijtc-759	101	31	a	a	DET
ijtc-759	101	32	state	state	NOUN
ijtc-759	101	33	offers	offer	VERB
ijtc-759	101	34	an	an	DET
ijtc-759	101	35	amnesty	amnesty	NOUN
ijtc-759	101	36	for	for	ADP
ijtc-759	101	37	the	the	DET
ijtc-759	101	38	first	first	ADJ
ijtc-759	101	39	time	time	NOUN
ijtc-759	102	1	,	,	PUNCT
ijtc-759	102	2	it	it	PRON
ijtc-759	102	3	significantly	significantly	ADV
ijtc-759	102	4	improves	improve	VERB
ijtc-759	102	5	a	a	DET
ijtc-759	102	6	short	short	ADJ
ijtc-759	102	7	-	-	PUNCT
ijtc-759	102	8	run	run	NOUN
ijtc-759	102	9	revenue	revenue	NOUN
ijtc-759	102	10	during	during	ADP
ijtc-759	102	11	the	the	DET
ijtc-759	102	12	amnesty	amnesty	NOUN
ijtc-759	102	13	period	period	NOUN
ijtc-759	102	14	but	but	CCONJ
ijtc-759	102	15	then	then	ADV
ijtc-759	102	16	leads	lead	VERB
ijtc-759	102	17	to	to	ADP
ijtc-759	102	18	a	a	DET
ijtc-759	102	19	reduction	reduction	NOUN
ijtc-759	102	20	in	in	ADP
ijtc-759	102	21	revenue	revenue	NOUN
ijtc-759	102	22	in	in	ADP
ijtc-759	102	23	the	the	DET
ijtc-759	102	24	long	long	ADV
ijtc-759	102	25	-	-	PUNCT
ijtc-759	102	26	run	run	NOUN
ijtc-759	102	27	(	(	PUNCT
ijtc-759	102	28	luitel	luitel	NOUN
ijtc-759	102	29	&	&	CCONJ
ijtc-759	102	30	sobel	sobel	PROPN
ijtc-759	102	31	,	,	PUNCT
ijtc-759	102	32	2007	2007	NUM
ijtc-759	102	33	)	)	PUNCT
ijtc-759	102	34	.	.	PUNCT
ijtc-759	103	1	ngadiman	ngadiman	PROPN
ijtc-759	103	2	,	,	PUNCT
ijtc-759	103	3	daniel	daniel	PROPN
ijtc-759	103	4	huslin	huslin	PROPN
ijtc-759	103	5	2015	2015	NUM
ijtc-759	103	6	perception	perception	NOUN
ijtc-759	103	7	survey	survey	NOUN
ijtc-759	103	8	,	,	PUNCT
ijtc-759	103	9	study	study	NOUN
ijtc-759	103	10	at	at	ADP
ijtc-759	103	11	jakarta	jakarta	PROPN
ijtc-759	103	12	kembangan	kembangan	VERB
ijtc-759	103	13	tax	tax	NOUN
ijtc-759	103	14	office	office	NOUN
ijtc-759	103	15	,	,	PUNCT
ijtc-759	103	16	participant	participant	NOUN
ijtc-759	103	17	:	:	PUNCT
ijtc-759	103	18	100	100	NUM
ijtc-759	103	19	individual	individual	ADJ
ijtc-759	103	20	taxpayers	taxpayer	NOUN
ijtc-759	103	21	,	,	PUNCT
ijtc-759	103	22	regression	regression	VERB
ijtc-759	103	23	analysis	analysis	NOUN
ijtc-759	103	24	sunset	sunset	NOUN
ijtc-759	103	25	policy	policy	NOUN
ijtc-759	103	26	does	do	AUX
ijtc-759	103	27	not	not	PART
ijtc-759	103	28	affect	affect	VERB
ijtc-759	103	29	tax	tax	NOUN
ijtc-759	103	30	compliance	compliance	NOUN
ijtc-759	103	31	,	,	PUNCT
ijtc-759	103	32	meanwhile	meanwhile	ADV
ijtc-759	103	33	tax	tax	NOUN
ijtc-759	103	34	amnesty	amnesty	NOUN
ijtc-759	103	35	and	and	CCONJ
ijtc-759	103	36	penalties	penalty	NOUN
ijtc-759	103	37	affect	affect	VERB
ijtc-759	103	38	tax	tax	NOUN
ijtc-759	103	39	compliance	compliance	NOUN
ijtc-759	103	40	(	(	PUNCT
ijtc-759	103	41	ngadiman	ngadiman	PROPN
ijtc-759	103	42	&	&	CCONJ
ijtc-759	103	43	huslin	huslin	PROPN
ijtc-759	103	44	,	,	PUNCT
ijtc-759	103	45	2015	2015	NUM
ijtc-759	103	46	)	)	PUNCT
ijtc-759	103	47	.	.	PUNCT
ijtc-759	104	1	miguel	miguel	PROPN
ijtc-759	104	2	a.	a.	PROPN
ijtc-759	104	3	sanchez	sanchez	PROPN
ijtc-759	104	4	villalba	villalba	VERB
ijtc-759	104	5	2017	2017	NUM
ijtc-759	104	6	analysis	analysis	NOUN
ijtc-759	104	7	using	use	VERB
ijtc-759	104	8	expected	expect	VERB
ijtc-759	104	9	utility	utility	NOUN
ijtc-759	104	10	theory	theory	NOUN
ijtc-759	104	11	(	(	PUNCT
ijtc-759	104	12	allingham	allingham	PROPN
ijtc-759	104	13	&	&	CCONJ
ijtc-759	104	14	sandmo	sandmo	PROPN
ijtc-759	104	15	,	,	PUNCT
ijtc-759	104	16	1972	1972	NUM
ijtc-759	104	17	)	)	PUNCT
ijtc-759	104	18	,	,	PUNCT
ijtc-759	104	19	data	datum	NOUN
ijtc-759	104	20	:	:	PUNCT
ijtc-759	104	21	sales	sale	NOUN
ijtc-759	104	22	tax	tax	NOUN
ijtc-759	104	23	revenue	revenue	NOUN
ijtc-759	104	24	,	,	PUNCT
ijtc-759	104	25	gdp	gdp	NOUN
ijtc-759	104	26	,	,	PUNCT
ijtc-759	104	27	and	and	CCONJ
ijtc-759	104	28	tax	tax	NOUN
ijtc-759	104	29	amnesties	amnesty	NOUN
ijtc-759	104	30	of	of	ADP
ijtc-759	104	31	tucuman	tucuman	PROPN
ijtc-759	104	32	province	province	PROPN
ijtc-759	104	33	,	,	PUNCT
ijtc-759	104	34	argentina	argentina	PROPN
ijtc-759	104	35	form	form	PROPN
ijtc-759	104	36	may	may	AUX
ijtc-759	104	37	1978	1978	NUM
ijtc-759	104	38	to	to	ADP
ijtc-759	104	39	september	september	PROPN
ijtc-759	104	40	1999	1999	NUM
ijtc-759	104	41	tax	tax	NOUN
ijtc-759	104	42	amnesties	amnesty	NOUN
ijtc-759	104	43	increase	increase	VERB
ijtc-759	104	44	short	short	ADJ
ijtc-759	104	45	-	-	PUNCT
ijtc-759	104	46	run	run	NOUN
ijtc-759	104	47	revenue	revenue	NOUN
ijtc-759	104	48	but	but	CCONJ
ijtc-759	104	49	do	do	AUX
ijtc-759	104	50	not	not	PART
ijtc-759	104	51	affect	affect	VERB
ijtc-759	104	52	long	long	ADJ
ijtc-759	104	53	-	-	PUNCT
ijtc-759	104	54	term	term	NOUN
ijtc-759	104	55	revenue	revenue	NOUN
ijtc-759	104	56	(	(	PUNCT
ijtc-759	104	57	sanchez	sanchez	PROPN
ijtc-759	104	58	villalba	villalba	PROPN
ijtc-759	104	59	,	,	PUNCT
ijtc-759	104	60	2017	2017	NUM
ijtc-759	104	61	)	)	PUNCT
ijtc-759	104	62	.	.	PUNCT
ijtc-759	105	1	fany	fany	PROPN
ijtc-759	105	2	inasius	inasius	PROPN
ijtc-759	105	3	,	,	PUNCT
ijtc-759	105	4	giri	giri	PROPN
ijtc-759	105	5	darijanto	darijanto	PROPN
ijtc-759	105	6	,	,	PUNCT
ijtc-759	105	7	engelwati	engelwati	PROPN
ijtc-759	105	8	gani	gani	PROPN
ijtc-759	105	9	,	,	PUNCT
ijtc-759	105	10	and	and	CCONJ
ijtc-759	105	11	gatot	gatot	VERB
ijtc-759	105	12	soepriyanto	soepriyanto	ADP
ijtc-759	105	13	2020	2020	NUM
ijtc-759	105	14	perception	perception	NOUN
ijtc-759	105	15	survey	survey	NOUN
ijtc-759	105	16	,	,	PUNCT
ijtc-759	105	17	participant	participant	NOUN
ijtc-759	105	18	:	:	PUNCT
ijtc-759	105	19	410	410	NUM
ijtc-759	105	20	selfemployed	selfemploye	VERB
ijtc-759	105	21	individual	individual	ADJ
ijtc-759	105	22	taxpayers	taxpayer	NOUN
ijtc-759	105	23	(	(	PUNCT
ijtc-759	105	24	sme	sme	PROPN
ijtc-759	105	25	’s	’s	PART
ijtc-759	105	26	)	)	PUNCT
ijtc-759	105	27	,	,	PUNCT
ijtc-759	105	28	regression	regression	VERB
ijtc-759	105	29	analysis	analysis	NOUN
ijtc-759	105	30	trust	trust	NOUN
ijtc-759	105	31	to	to	ADP
ijtc-759	105	32	the	the	DET
ijtc-759	105	33	government	government	NOUN
ijtc-759	105	34	significantly	significantly	ADV
ijtc-759	105	35	influences	influence	VERB
ijtc-759	105	36	voluntary	voluntary	ADJ
ijtc-759	105	37	compliance	compliance	NOUN
ijtc-759	105	38	but	but	CCONJ
ijtc-759	105	39	small	small	ADJ
ijtc-759	105	40	negative	negative	ADJ
ijtc-759	105	41	effect	effect	NOUN
ijtc-759	105	42	to	to	ADP
ijtc-759	105	43	enforced	enforce	VERB
ijtc-759	105	44	compliance	compliance	NOUN
ijtc-759	105	45	.	.	PUNCT
ijtc-759	106	1	government	government	NOUN
ijtc-759	106	2	power	power	NOUN
ijtc-759	106	3	is	be	AUX
ijtc-759	106	4	more	more	ADV
ijtc-759	106	5	important	important	ADJ
ijtc-759	106	6	to	to	ADP
ijtc-759	106	7	voluntary	voluntary	ADJ
ijtc-759	106	8	than	than	ADP
ijtc-759	106	9	enforced	enforce	VERB
ijtc-759	106	10	compliance	compliance	NOUN
ijtc-759	106	11	(	(	PUNCT
ijtc-759	106	12	inasius	inasius	NOUN
ijtc-759	106	13	et	et	PROPN
ijtc-759	106	14	al	al	PROPN
ijtc-759	106	15	.	.	PROPN
ijtc-759	106	16	,	,	PUNCT
ijtc-759	106	17	2020	2020	NUM
ijtc-759	106	18	)	)	PUNCT
ijtc-759	106	19	ni	ni	PROPN
ijtc-759	106	20	putu	putu	PROPN
ijtc-759	106	21	riasning	riasning	NOUN
ijtc-759	106	22	,	,	PUNCT
ijtc-759	106	23	anak	anak	PROPN
ijtc-759	106	24	agung	agung	PROPN
ijtc-759	106	25	bagus	bagus	PROPN
ijtc-759	106	26	amlayasa	amlayasa	PROPN
ijtc-759	106	27	,	,	PUNCT
ijtc-759	106	28	luh	luh	PROPN
ijtc-759	106	29	kade	kade	PROPN
ijtc-759	106	30	datrini	datrini	PROPN
ijtc-759	106	31	2021	2021	NUM
ijtc-759	106	32	experimental	experimental	ADJ
ijtc-759	106	33	study	study	NOUN
ijtc-759	106	34	,	,	PUNCT
ijtc-759	106	35	participant	participant	NOUN
ijtc-759	106	36	:	:	PUNCT
ijtc-759	106	37	410	410	NUM
ijtc-759	106	38	students	student	NOUN
ijtc-759	106	39	,	,	PUNCT
ijtc-759	106	40	2x2	2x2	NUM
ijtc-759	106	41	factorial	factorial	ADJ
ijtc-759	106	42	designs	design	NOUN
ijtc-759	106	43	,	,	PUNCT
ijtc-759	106	44	involving	involve	VERB
ijtc-759	106	45	two	two	NUM
ijtc-759	106	46	variables	variable	NOUN
ijtc-759	106	47	:	:	PUNCT
ijtc-759	106	48	knowledge	knowledge	NOUN
ijtc-759	106	49	of	of	ADP
ijtc-759	106	50	recurring	recur	VERB
ijtc-759	106	51	amnesties	amnesty	NOUN
ijtc-759	106	52	and	and	CCONJ
ijtc-759	106	53	tax	tax	NOUN
ijtc-759	106	54	sanctions	sanction	NOUN
ijtc-759	106	55	if	if	SCONJ
ijtc-759	106	56	taxpayers	taxpayer	NOUN
ijtc-759	106	57	do	do	AUX
ijtc-759	106	58	not	not	PART
ijtc-759	106	59	know	know	VERB
ijtc-759	106	60	that	that	SCONJ
ijtc-759	106	61	tax	tax	NOUN
ijtc-759	106	62	amnesty	amnesty	NOUN
ijtc-759	106	63	will	will	AUX
ijtc-759	106	64	be	be	AUX
ijtc-759	106	65	repeated	repeat	VERB
ijtc-759	106	66	,	,	PUNCT
ijtc-759	106	67	they	they	PRON
ijtc-759	106	68	tend	tend	VERB
ijtc-759	106	69	to	to	PART
ijtc-759	106	70	be	be	AUX
ijtc-759	106	71	more	more	ADV
ijtc-759	106	72	compliant	compliant	ADJ
ijtc-759	106	73	.	.	PUNCT
ijtc-759	107	1	tax	tax	NOUN
ijtc-759	107	2	sanctions	sanction	NOUN
ijtc-759	107	3	also	also	ADV
ijtc-759	107	4	play	play	VERB
ijtc-759	107	5	significant	significant	ADJ
ijtc-759	107	6	effect	effect	NOUN
ijtc-759	107	7	to	to	ADP
ijtc-759	107	8	the	the	DET
ijtc-759	107	9	compliance	compliance	NOUN
ijtc-759	107	10	level	level	NOUN
ijtc-759	107	11	.	.	PUNCT
ijtc-759	108	1	these	these	DET
ijtc-759	108	2	two	two	NUM
ijtc-759	108	3	joint	joint	ADJ
ijtc-759	108	4	variables	variable	NOUN
ijtc-759	108	5	affect	affect	VERB
ijtc-759	108	6	tax	tax	NOUN
ijtc-759	108	7	compliance	compliance	NOUN
ijtc-759	108	8	(	(	PUNCT
ijtc-759	108	9	riasning	riasne	VERB
ijtc-759	108	10	et	et	PROPN
ijtc-759	108	11	al	al	PROPN
ijtc-759	108	12	.	.	PROPN
ijtc-759	108	13	,	,	PUNCT
ijtc-759	108	14	2021	2021	NUM
ijtc-759	108	15	)	)	PUNCT
ijtc-759	108	16	bambang	bambang	PROPN
ijtc-759	108	17	juanda	juanda	PROPN
ijtc-759	108	18	,	,	PUNCT
ijtc-759	108	19	lukytawati	lukytawati	PROPN
ijtc-759	108	20	anggraeni	anggraeni	PROPN
ijtc-759	108	21	,	,	PUNCT
ijtc-759	108	22	puri	puri	PROPN
ijtc-759	108	23	mahestyanti	mahestyanti	PROPN
ijtc-759	108	24	,	,	PUNCT
ijtc-759	108	25	benny	benny	PROPN
ijtc-759	108	26	robby	robby	PROPN
ijtc-759	108	27	kurniawan	kurniawan	PROPN
ijtc-759	108	28	2022	2022	NUM
ijtc-759	108	29	experimental	experimental	ADJ
ijtc-759	108	30	study	study	NOUN
ijtc-759	108	31	uses	use	VERB
ijtc-759	108	32	factorial	factorial	NOUN
ijtc-759	108	33	randomized	randomize	VERB
ijtc-759	108	34	block	block	NOUN
ijtc-759	108	35	design	design	NOUN
ijtc-759	108	36	(	(	PUNCT
ijtc-759	108	37	rakf	rakf	PROPN
ijtc-759	108	38	)	)	PUNCT
ijtc-759	108	39	with	with	ADP
ijtc-759	108	40	five	five	NUM
ijtc-759	108	41	factors	factor	NOUN
ijtc-759	108	42	incorporating	incorporate	VERB
ijtc-759	108	43	replication	replication	NOUN
ijtc-759	108	44	components	component	NOUN
ijtc-759	108	45	:	:	PUNCT
ijtc-759	108	46	wealth	wealth	NOUN
ijtc-759	108	47	,	,	PUNCT
ijtc-759	108	48	expectation	expectation	NOUN
ijtc-759	108	49	,	,	PUNCT
ijtc-759	108	50	tariff	tariff	NOUN
ijtc-759	108	51	periods	period	NOUN
ijtc-759	108	52	,	,	PUNCT
ijtc-759	108	53	tax	tax	NOUN
ijtc-759	108	54	penalty	penalty	NOUN
ijtc-759	108	55	,	,	PUNCT
ijtc-759	108	56	and	and	CCONJ
ijtc-759	108	57	audit	audit	NOUN
ijtc-759	108	58	wealthier	wealthy	ADJ
ijtc-759	108	59	taxpayer	taxpayer	NOUN
ijtc-759	108	60	tends	tend	VERB
ijtc-759	108	61	to	to	PART
ijtc-759	108	62	not	not	PART
ijtc-759	108	63	comply	comply	VERB
ijtc-759	108	64	,	,	PUNCT
ijtc-759	108	65	tax	tax	NOUN
ijtc-759	108	66	penalties	penalty	NOUN
ijtc-759	108	67	along	along	ADP
ijtc-759	108	68	with	with	ADP
ijtc-759	108	69	higher	high	ADJ
ijtc-759	108	70	audit	audit	NOUN
ijtc-759	108	71	probabilities	probability	NOUN
ijtc-759	108	72	have	have	VERB
ijtc-759	108	73	significant	significant	ADJ
ijtc-759	108	74	impact	impact	NOUN
ijtc-759	108	75	on	on	ADP
ijtc-759	108	76	compliance	compliance	NOUN
ijtc-759	108	77	.	.	PUNCT
ijtc-759	109	1	tax	tax	NOUN
ijtc-759	109	2	amnesty	amnesty	NOUN
ijtc-759	109	3	could	could	AUX
ijtc-759	109	4	reduce	reduce	VERB
ijtc-759	109	5	tax	tax	NOUN
ijtc-759	109	6	compliance	compliance	NOUN
ijtc-759	109	7	,	,	PUNCT
ijtc-759	109	8	especially	especially	ADV
ijtc-759	109	9	if	if	SCONJ
ijtc-759	109	10	it	it	PRON
ijtc-759	109	11	is	be	AUX
ijtc-759	109	12	repeated	repeat	VERB
ijtc-759	109	13	in	in	ADP
ijtc-759	109	14	the	the	DET
ijtc-759	109	15	future.(juanda	future.(juanda	NOUN
ijtc-759	109	16	et	et	PROPN
ijtc-759	109	17	al	al	PROPN
ijtc-759	109	18	.	.	PROPN
ijtc-759	109	19	,	,	PUNCT
ijtc-759	109	20	2022	2022	NUM
ijtc-759	109	21	)	)	PUNCT
ijtc-759	109	22	source	source	NOUN
ijtc-759	109	23	:	:	PUNCT
ijtc-759	109	24	author	author	NOUN
ijtc-759	109	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	109	26	repeated	repeat	VERB
ijtc-759	109	27	tax	tax	NOUN
ijtc-759	109	28	amnesties	amnesty	NOUN
ijtc-759	109	29	in	in	ADP
ijtc-759	109	30	indonesia	indonesia	PROPN
ijtc-759	109	31	:	:	PUNCT
ijtc-759	109	32	an	an	DET
ijtc-759	109	33	evaluation	evaluation	NOUN
ijtc-759	109	34	of	of	ADP
ijtc-759	109	35	tax	tax	NOUN
ijtc-759	109	36	compliance	compliance	NOUN
ijtc-759	109	37	indradi	indradi	NOUN
ijtc-759	109	38	391	391	NUM
ijtc-759	109	39	|	|	ADV
ijtc-759	109	40	ilomata	ilomata	PROPN
ijtc-759	109	41	international	international	ADJ
ijtc-759	109	42	journal	journal	NOUN
ijtc-759	109	43	of	of	ADP
ijtc-759	109	44	tax	tax	PROPN
ijtc-759	109	45	&	&	CCONJ
ijtc-759	109	46	accounting	accounting	NOUN
ijtc-759	109	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	109	48	2	2	NUM
ijtc-759	109	49	.	.	PUNCT
ijtc-759	109	50	tax	tax	NOUN
ijtc-759	109	51	amnesties	amnesty	NOUN
ijtc-759	109	52	in	in	ADP
ijtc-759	109	53	indonesia	indonesia	PROPN
ijtc-759	109	54	2.1	2.1	NUM
ijtc-759	109	55	.	.	PUNCT
ijtc-759	110	1	tax	tax	NOUN
ijtc-759	110	2	amnesty	amnesty	NOUN
ijtc-759	110	3	1964	1964	NUM
ijtc-759	110	4	indonesia	indonesia	PROPN
ijtc-759	110	5	government	government	PROPN
ijtc-759	110	6	first	first	ADV
ijtc-759	110	7	introduced	introduce	VERB
ijtc-759	110	8	tax	tax	NOUN
ijtc-759	110	9	amnesty	amnesty	NOUN
ijtc-759	110	10	back	back	ADV
ijtc-759	110	11	in	in	ADP
ijtc-759	110	12	1964	1964	NUM
ijtc-759	110	13	,	,	PUNCT
ijtc-759	110	14	during	during	ADP
ijtc-759	110	15	president	president	PROPN
ijtc-759	110	16	soekarno	soekarno	PROPN
ijtc-759	110	17	’s	’s	PART
ijtc-759	110	18	government	government	NOUN
ijtc-759	110	19	.	.	PUNCT
ijtc-759	111	1	according	accord	VERB
ijtc-759	111	2	to	to	ADP
ijtc-759	111	3	presidential	presidential	ADJ
ijtc-759	111	4	decree	decree	NOUN
ijtc-759	111	5	no	no	NOUN
ijtc-759	111	6	.	.	NOUN
ijtc-759	111	7	5	5	NUM
ijtc-759	111	8	year	year	NOUN
ijtc-759	111	9	1966	1966	NUM
ijtc-759	111	10	concerning	concern	VERB
ijtc-759	111	11	tax	tax	NOUN
ijtc-759	111	12	amnesty	amnesty	NOUN
ijtc-759	111	13	regulation	regulation	NOUN
ijtc-759	111	14	,	,	PUNCT
ijtc-759	111	15	the	the	DET
ijtc-759	111	16	background	background	NOUN
ijtc-759	111	17	of	of	ADP
ijtc-759	111	18	this	this	DET
ijtc-759	111	19	policy	policy	NOUN
ijtc-759	111	20	included	include	VERB
ijtc-759	111	21	the	the	DET
ijtc-759	111	22	following	following	NOUN
ijtc-759	111	23	:	:	PUNCT
ijtc-759	111	24	1	1	NUM
ijtc-759	111	25	)	)	PUNCT
ijtc-759	111	26	tax	tax	NOUN
ijtc-759	111	27	regime	regime	NOUN
ijtc-759	111	28	during	during	ADP
ijtc-759	111	29	this	this	DET
ijtc-759	111	30	period	period	NOUN
ijtc-759	111	31	was	be	AUX
ijtc-759	111	32	viewed	view	VERB
ijtc-759	111	33	too	too	ADV
ijtc-759	111	34	burdensome	burdensome	ADJ
ijtc-759	111	35	and	and	CCONJ
ijtc-759	111	36	cumbersome	cumbersome	ADJ
ijtc-759	111	37	for	for	ADP
ijtc-759	111	38	the	the	DET
ijtc-759	111	39	taxpayers	taxpayer	NOUN
ijtc-759	111	40	,	,	PUNCT
ijtc-759	111	41	which	which	PRON
ijtc-759	111	42	motivated	motivate	VERB
ijtc-759	111	43	them	they	PRON
ijtc-759	111	44	to	to	PART
ijtc-759	111	45	avoid	avoid	VERB
ijtc-759	111	46	tax	tax	NOUN
ijtc-759	111	47	obligations	obligation	NOUN
ijtc-759	111	48	;	;	PUNCT
ijtc-759	111	49	2	2	X
ijtc-759	111	50	)	)	PUNCT
ijtc-759	111	51	tax	tax	NOUN
ijtc-759	111	52	authority	authority	NOUN
ijtc-759	111	53	did	do	AUX
ijtc-759	111	54	not	not	PART
ijtc-759	111	55	have	have	VERB
ijtc-759	111	56	sufficient	sufficient	ADJ
ijtc-759	111	57	capacity	capacity	NOUN
ijtc-759	111	58	to	to	PART
ijtc-759	111	59	collect	collect	VERB
ijtc-759	111	60	taxes	taxis	NOUN
ijtc-759	111	61	and	and	CCONJ
ijtc-759	111	62	enforce	enforce	VERB
ijtc-759	111	63	the	the	DET
ijtc-759	111	64	law	law	NOUN
ijtc-759	111	65	simultaneously	simultaneously	ADV
ijtc-759	111	66	in	in	ADP
ijtc-759	111	67	order	order	NOUN
ijtc-759	111	68	to	to	PART
ijtc-759	111	69	curb	curb	VERB
ijtc-759	111	70	tax	tax	NOUN
ijtc-759	111	71	avoidance	avoidance	NOUN
ijtc-759	111	72	and	and	CCONJ
ijtc-759	111	73	evasion	evasion	NOUN
ijtc-759	111	74	.	.	PUNCT
ijtc-759	112	1	before	before	ADP
ijtc-759	112	2	implementing	implement	VERB
ijtc-759	112	3	amnesty	amnesty	NOUN
ijtc-759	112	4	,	,	PUNCT
ijtc-759	112	5	indonesian	indonesian	ADJ
ijtc-759	112	6	government	government	NOUN
ijtc-759	112	7	had	have	AUX
ijtc-759	112	8	already	already	ADV
ijtc-759	112	9	released	release	VERB
ijtc-759	112	10	some	some	DET
ijtc-759	112	11	tax	tax	NOUN
ijtc-759	112	12	relaxation	relaxation	NOUN
ijtc-759	112	13	policies	policy	NOUN
ijtc-759	112	14	by	by	ADP
ijtc-759	112	15	issuing	issue	VERB
ijtc-759	112	16	presidential	presidential	ADJ
ijtc-759	112	17	instructions	instruction	NOUN
ijtc-759	112	18	no	no	INTJ
ijtc-759	112	19	.	.	PUNCT
ijtc-759	113	1	instr	instr	PROPN
ijtc-759	113	2	.	.	PROPN
ijtc-759	114	1	2	2	NUM
ijtc-759	114	2	/	/	SYM
ijtc-759	114	3	kotoe	kotoe	NOUN
ijtc-759	114	4	year	year	NOUN
ijtc-759	114	5	1962	1962	NUM
ijtc-759	114	6	and	and	CCONJ
ijtc-759	114	7	no	no	INTJ
ijtc-759	114	8	.	.	PUNCT
ijtc-759	115	1	instr	instr	PROPN
ijtc-759	115	2	.	.	PUNCT
ijtc-759	116	1	6	6	NUM
ijtc-759	116	2	/	/	SYM
ijtc-759	116	3	kotoe	kotoe	NOUN
ijtc-759	116	4	year	year	NOUN
ijtc-759	116	5	1962	1962	NUM
ijtc-759	116	6	.	.	PUNCT
ijtc-759	117	1	the	the	DET
ijtc-759	117	2	policy	policy	NOUN
ijtc-759	117	3	is	be	AUX
ijtc-759	117	4	somewhat	somewhat	ADV
ijtc-759	117	5	similar	similar	ADJ
ijtc-759	117	6	to	to	ADP
ijtc-759	117	7	tax	tax	NOUN
ijtc-759	117	8	amnesty	amnesty	NOUN
ijtc-759	117	9	which	which	PRON
ijtc-759	117	10	,	,	PUNCT
ijtc-759	117	11	in	in	ADP
ijtc-759	117	12	brief	brief	NOUN
ijtc-759	117	13	,	,	PUNCT
ijtc-759	117	14	provided	provide	VERB
ijtc-759	117	15	that	that	SCONJ
ijtc-759	117	16	any	any	DET
ijtc-759	117	17	income	income	NOUN
ijtc-759	117	18	invested	invest	VERB
ijtc-759	117	19	or	or	CCONJ
ijtc-759	117	20	distributed	distribute	VERB
ijtc-759	117	21	to	to	ADP
ijtc-759	117	22	productive	productive	ADJ
ijtc-759	117	23	business	business	NOUN
ijtc-759	117	24	activities	activity	NOUN
ijtc-759	117	25	would	would	AUX
ijtc-759	117	26	be	be	AUX
ijtc-759	117	27	free	free	ADJ
ijtc-759	117	28	from	from	ADP
ijtc-759	117	29	legal	legal	ADJ
ijtc-759	117	30	prosecution	prosecution	NOUN
ijtc-759	117	31	or	or	CCONJ
ijtc-759	117	32	tax	tax	NOUN
ijtc-759	117	33	audits	audits	NOUN
ijtc-759	117	34	.	.	PUNCT
ijtc-759	118	1	however	however	ADV
ijtc-759	118	2	,	,	PUNCT
ijtc-759	118	3	these	these	DET
ijtc-759	118	4	policies	policy	NOUN
ijtc-759	118	5	were	be	AUX
ijtc-759	118	6	less	less	ADV
ijtc-759	118	7	effective	effective	ADJ
ijtc-759	118	8	and	and	CCONJ
ijtc-759	118	9	were	be	AUX
ijtc-759	118	10	followed	follow	VERB
ijtc-759	118	11	by	by	ADP
ijtc-759	118	12	the	the	DET
ijtc-759	118	13	amnesty	amnesty	PROPN
ijtc-759	118	14	program(jatmiko	program(jatmiko	PROPN
ijtc-759	118	15	,	,	PUNCT
ijtc-759	118	16	2022	2022	NUM
ijtc-759	118	17	)	)	PUNCT
ijtc-759	118	18	.	.	PUNCT
ijtc-759	119	1	there	there	PRON
ijtc-759	119	2	is	be	VERB
ijtc-759	119	3	no	no	DET
ijtc-759	119	4	detailed	detailed	ADJ
ijtc-759	119	5	information	information	NOUN
ijtc-759	119	6	regarding	regard	VERB
ijtc-759	119	7	the	the	DET
ijtc-759	119	8	effective	effective	ADJ
ijtc-759	119	9	date	date	NOUN
ijtc-759	119	10	of	of	ADP
ijtc-759	119	11	this	this	DET
ijtc-759	119	12	amnesty	amnesty	NOUN
ijtc-759	119	13	implementation	implementation	NOUN
ijtc-759	119	14	.	.	PUNCT
ijtc-759	120	1	however	however	ADV
ijtc-759	120	2	,	,	PUNCT
ijtc-759	120	3	initially	initially	ADV
ijtc-759	120	4	the	the	DET
ijtc-759	120	5	programme	programme	NOUN
ijtc-759	120	6	was	be	AUX
ijtc-759	120	7	offered	offer	VERB
ijtc-759	120	8	until	until	ADP
ijtc-759	120	9	16	16	NUM
ijtc-759	120	10	august	august	PROPN
ijtc-759	120	11	1965	1965	NUM
ijtc-759	120	12	and	and	CCONJ
ijtc-759	120	13	then	then	ADV
ijtc-759	120	14	extended	extend	VERB
ijtc-759	120	15	until	until	ADP
ijtc-759	120	16	30	30	NUM
ijtc-759	120	17	november	november	PROPN
ijtc-759	120	18	1965	1965	NUM
ijtc-759	120	19	(	(	PUNCT
ijtc-759	120	20	setiyono	setiyono	NOUN
ijtc-759	120	21	,	,	PUNCT
ijtc-759	120	22	2018	2018	NUM
ijtc-759	120	23	)	)	PUNCT
ijtc-759	120	24	surprisingly	surprisingly	ADV
ijtc-759	120	25	,	,	PUNCT
ijtc-759	120	26	according	accord	VERB
ijtc-759	120	27	to	to	ADP
ijtc-759	120	28	law	law	NOUN
ijtc-759	120	29	no	no	NOUN
ijtc-759	120	30	.	.	NOUN
ijtc-759	120	31	12	12	NUM
ijtc-759	120	32	year	year	NOUN
ijtc-759	120	33	1966	1966	NUM
ijtc-759	120	34	concerning	concern	VERB
ijtc-759	120	35	determination	determination	NOUN
ijtc-759	120	36	of	of	ADP
ijtc-759	120	37	the	the	DET
ijtc-759	120	38	master	master	NOUN
ijtc-759	120	39	budget	budget	NOUN
ijtc-759	120	40	and	and	CCONJ
ijtc-759	120	41	supplements	supplement	NOUN
ijtc-759	120	42	and	and	CCONJ
ijtc-759	120	43	amendments	amendment	NOUN
ijtc-759	120	44	of	of	ADP
ijtc-759	120	45	state	state	NOUN
ijtc-759	120	46	budget	budget	NOUN
ijtc-759	120	47	of	of	ADP
ijtc-759	120	48	1965	1965	NUM
ijtc-759	120	49	,	,	PUNCT
ijtc-759	120	50	this	this	DET
ijtc-759	120	51	amnesty	amnesty	NOUN
ijtc-759	120	52	was	be	AUX
ijtc-759	120	53	reported	report	VERB
ijtc-759	120	54	successfully	successfully	ADV
ijtc-759	120	55	collected	collect	VERB
ijtc-759	120	56	more	more	ADJ
ijtc-759	120	57	than	than	ADP
ijtc-759	120	58	200	200	NUM
ijtc-759	120	59	%	%	NOUN
ijtc-759	120	60	from	from	ADP
ijtc-759	120	61	the	the	DET
ijtc-759	120	62	target	target	NOUN
ijtc-759	120	63	revenue	revenue	NOUN
ijtc-759	120	64	.	.	PUNCT
ijtc-759	121	1	the	the	DET
ijtc-759	121	2	target	target	NOUN
ijtc-759	121	3	was	be	AUX
ijtc-759	121	4	set	set	VERB
ijtc-759	121	5	at	at	ADP
ijtc-759	121	6	an	an	DET
ijtc-759	121	7	amount	amount	NOUN
ijtc-759	121	8	of	of	ADP
ijtc-759	121	9	rp50.000.000.000,00	rp50.000.000.000,00	NOUN
ijtc-759	121	10	with	with	ADP
ijtc-759	121	11	an	an	DET
ijtc-759	121	12	estimated	estimate	VERB
ijtc-759	121	13	unreported	unreported	ADJ
ijtc-759	121	14	income	income	NOUN
ijtc-759	121	15	from	from	ADP
ijtc-759	121	16	shadow	shadow	NOUN
ijtc-759	121	17	economy	economy	NOUN
ijtc-759	121	18	of	of	ADP
ijtc-759	121	19	around	around	ADP
ijtc-759	121	20	rp500.000.000.000,00	rp500.000.000.000,00	PROPN
ijtc-759	121	21	.	.	PUNCT
ijtc-759	122	1	meanwhile	meanwhile	ADV
ijtc-759	122	2	,	,	PUNCT
ijtc-759	122	3	the	the	DET
ijtc-759	122	4	realised	realise	VERB
ijtc-759	122	5	amnesty	amnesty	NOUN
ijtc-759	122	6	revenue	revenue	NOUN
ijtc-759	122	7	was	be	AUX
ijtc-759	122	8	reported	report	VERB
ijtc-759	122	9	at	at	ADP
ijtc-759	122	10	rp121.562	rp121.562	PROPN
ijtc-759	122	11	.	.	PUNCT
ijtc-759	123	1	638.000,00	638.000,00	NOUN
ijtc-759	123	2	with	with	ADP
ijtc-759	123	3	estimated	estimate	VERB
ijtc-759	123	4	unreported	unreported	ADJ
ijtc-759	123	5	income	income	NOUN
ijtc-759	123	6	from	from	ADP
ijtc-759	123	7	shadow	shadow	NOUN
ijtc-759	123	8	economy	economy	NOUN
ijtc-759	123	9	ranging	range	VERB
ijtc-759	123	10	from	from	ADP
ijtc-759	123	11	rp1.200.000.000.000,00	rp1.200.000.000.000,00	NOUN
ijtc-759	123	12	to	to	ADP
ijtc-759	123	13	rp1.600.000.000.000,00	rp1.600.000.000.000,00	NOUN
ijtc-759	123	14	.	.	PUNCT
ijtc-759	124	1	from	from	ADP
ijtc-759	124	2	this	this	DET
ijtc-759	124	3	experience	experience	NOUN
ijtc-759	124	4	,	,	PUNCT
ijtc-759	124	5	it	it	PRON
ijtc-759	124	6	can	can	AUX
ijtc-759	124	7	be	be	AUX
ijtc-759	124	8	concluded	conclude	VERB
ijtc-759	124	9	that	that	SCONJ
ijtc-759	124	10	the	the	DET
ijtc-759	124	11	first	first	ADJ
ijtc-759	124	12	amnesty	amnesty	NOUN
ijtc-759	124	13	boosted	boost	VERB
ijtc-759	124	14	short	short	ADJ
ijtc-759	124	15	-	-	PUNCT
ijtc-759	124	16	term	term	NOUN
ijtc-759	124	17	revenue	revenue	NOUN
ijtc-759	124	18	,	,	PUNCT
ijtc-759	124	19	meanwhile	meanwhile	ADV
ijtc-759	124	20	there	there	PRON
ijtc-759	124	21	is	be	VERB
ijtc-759	124	22	no	no	DET
ijtc-759	124	23	further	further	ADJ
ijtc-759	124	24	information	information	NOUN
ijtc-759	124	25	or	or	CCONJ
ijtc-759	124	26	data	datum	NOUN
ijtc-759	124	27	related	relate	VERB
ijtc-759	124	28	to	to	ADP
ijtc-759	124	29	post	post	ADJ
ijtc-759	124	30	-	-	ADJ
ijtc-759	124	31	amnesty	amnesty	ADJ
ijtc-759	124	32	revenue	revenue	NOUN
ijtc-759	124	33	or	or	CCONJ
ijtc-759	124	34	tax	tax	NOUN
ijtc-759	124	35	compliance	compliance	NOUN
ijtc-759	124	36	.	.	PUNCT
ijtc-759	125	1	2.2	2.2	NUM
ijtc-759	125	2	.	.	PUNCT
ijtc-759	126	1	tax	tax	NOUN
ijtc-759	126	2	amnesty	amnesty	NOUN
ijtc-759	126	3	1984	1984	NUM
ijtc-759	126	4	the	the	DET
ijtc-759	126	5	second	second	ADJ
ijtc-759	126	6	amnesty	amnesty	NOUN
ijtc-759	126	7	was	be	AUX
ijtc-759	126	8	held	hold	VERB
ijtc-759	126	9	in	in	ADP
ijtc-759	126	10	1984	1984	NUM
ijtc-759	126	11	during	during	ADP
ijtc-759	126	12	president	president	PROPN
ijtc-759	126	13	soeharto	soeharto	PROPN
ijtc-759	126	14	's	's	PART
ijtc-759	126	15	presidency	presidency	NOUN
ijtc-759	126	16	and	and	CCONJ
ijtc-759	126	17	marked	mark	VERB
ijtc-759	126	18	the	the	DET
ijtc-759	126	19	first	first	ADJ
ijtc-759	126	20	indonesian	indonesian	ADJ
ijtc-759	126	21	tax	tax	NOUN
ijtc-759	126	22	reform	reform	NOUN
ijtc-759	126	23	,	,	PUNCT
ijtc-759	126	24	which	which	PRON
ijtc-759	126	25	involved	involve	VERB
ijtc-759	126	26	a	a	DET
ijtc-759	126	27	shift	shift	NOUN
ijtc-759	126	28	from	from	ADP
ijtc-759	126	29	an	an	DET
ijtc-759	126	30	official	official	ADJ
ijtc-759	126	31	assessment	assessment	NOUN
ijtc-759	126	32	to	to	ADP
ijtc-759	126	33	a	a	DET
ijtc-759	126	34	self	self	NOUN
ijtc-759	126	35	-	-	PUNCT
ijtc-759	126	36	assessment	assessment	NOUN
ijtc-759	126	37	system	system	NOUN
ijtc-759	126	38	.	.	PUNCT
ijtc-759	127	1	this	this	DET
ijtc-759	127	2	amnesty	amnesty	NOUN
ijtc-759	127	3	was	be	AUX
ijtc-759	127	4	based	base	VERB
ijtc-759	127	5	on	on	ADP
ijtc-759	127	6	presidential	presidential	ADJ
ijtc-759	127	7	decree	decree	NOUN
ijtc-759	127	8	no	no	INTJ
ijtc-759	127	9	.	.	NOUN
ijtc-759	127	10	26	26	NUM
ijtc-759	127	11	of	of	ADP
ijtc-759	127	12	1984	1984	NUM
ijtc-759	127	13	concerning	concern	VERB
ijtc-759	127	14	tax	tax	NOUN
ijtc-759	127	15	amnesty	amnesty	NOUN
ijtc-759	127	16	and	and	CCONJ
ijtc-759	127	17	was	be	AUX
ijtc-759	127	18	initiated	initiate	VERB
ijtc-759	127	19	on	on	ADP
ijtc-759	127	20	april	april	PROPN
ijtc-759	127	21	18	18	NUM
ijtc-759	127	22	,	,	PUNCT
ijtc-759	127	23	1984	1984	NUM
ijtc-759	127	24	,	,	PUNCT
ijtc-759	127	25	less	less	ADJ
ijtc-759	127	26	than	than	ADP
ijtc-759	127	27	four	four	NUM
ijtc-759	127	28	months	month	NOUN
ijtc-759	127	29	after	after	ADP
ijtc-759	127	30	the	the	DET
ijtc-759	127	31	implementation	implementation	NOUN
ijtc-759	127	32	of	of	ADP
ijtc-759	127	33	new	new	ADJ
ijtc-759	127	34	tax	tax	NOUN
ijtc-759	127	35	laws	law	NOUN
ijtc-759	127	36	as	as	ADP
ijtc-759	127	37	part	part	NOUN
ijtc-759	127	38	of	of	ADP
ijtc-759	127	39	the	the	DET
ijtc-759	127	40	tax	tax	NOUN
ijtc-759	127	41	reform	reform	NOUN
ijtc-759	127	42	.	.	PUNCT
ijtc-759	128	1	in	in	ADP
ijtc-759	128	2	the	the	DET
ijtc-759	128	3	1980s	1980	NOUN
ijtc-759	128	4	,	,	PUNCT
ijtc-759	128	5	revenue	revenue	NOUN
ijtc-759	128	6	from	from	ADP
ijtc-759	128	7	oil	oil	NOUN
ijtc-759	128	8	resources	resource	NOUN
ijtc-759	128	9	served	serve	VERB
ijtc-759	128	10	as	as	ADP
ijtc-759	128	11	the	the	DET
ijtc-759	128	12	backbone	backbone	NOUN
ijtc-759	128	13	of	of	ADP
ijtc-759	128	14	the	the	DET
ijtc-759	128	15	state	state	NOUN
ijtc-759	128	16	budget	budget	NOUN
ijtc-759	128	17	.	.	PUNCT
ijtc-759	129	1	however	however	ADV
ijtc-759	129	2	,	,	PUNCT
ijtc-759	129	3	after	after	ADP
ijtc-759	129	4	the	the	DET
ijtc-759	129	5	decline	decline	NOUN
ijtc-759	129	6	in	in	ADP
ijtc-759	129	7	oil	oil	NOUN
ijtc-759	129	8	prices	price	NOUN
ijtc-759	129	9	starting	start	VERB
ijtc-759	129	10	from	from	ADP
ijtc-759	129	11	1982	1982	NUM
ijtc-759	129	12	,	,	PUNCT
ijtc-759	129	13	the	the	DET
ijtc-759	129	14	government	government	NOUN
ijtc-759	129	15	realised	realise	VERB
ijtc-759	129	16	that	that	SCONJ
ijtc-759	129	17	oil	oil	NOUN
ijtc-759	129	18	revenue	revenue	NOUN
ijtc-759	129	19	alone	alone	ADV
ijtc-759	129	20	was	be	AUX
ijtc-759	129	21	no	no	ADV
ijtc-759	129	22	longer	long	ADV
ijtc-759	129	23	sufficient	sufficient	ADJ
ijtc-759	129	24	to	to	PART
ijtc-759	129	25	sustain	sustain	VERB
ijtc-759	129	26	the	the	DET
ijtc-759	129	27	state	state	NOUN
ijtc-759	129	28	's	's	PART
ijtc-759	129	29	finances	finance	NOUN
ijtc-759	129	30	.	.	PUNCT
ijtc-759	130	1	this	this	DET
ijtc-759	130	2	condition	condition	NOUN
ijtc-759	130	3	prompted	prompt	VERB
ijtc-759	130	4	the	the	DET
ijtc-759	130	5	optimization	optimization	NOUN
ijtc-759	130	6	of	of	ADP
ijtc-759	130	7	tax	tax	NOUN
ijtc-759	130	8	revenue	revenue	NOUN
ijtc-759	130	9	as	as	ADP
ijtc-759	130	10	the	the	DET
ijtc-759	130	11	new	new	ADJ
ijtc-759	130	12	main	main	ADJ
ijtc-759	130	13	source	source	NOUN
ijtc-759	130	14	of	of	ADP
ijtc-759	130	15	state	state	NOUN
ijtc-759	130	16	income	income	NOUN
ijtc-759	130	17	.	.	PUNCT
ijtc-759	131	1	tax	tax	NOUN
ijtc-759	131	2	amnesty	amnesty	NOUN
ijtc-759	131	3	1984	1984	NUM
ijtc-759	131	4	along	along	ADP
ijtc-759	131	5	with	with	ADP
ijtc-759	131	6	tax	tax	NOUN
ijtc-759	131	7	reform	reform	NOUN
ijtc-759	131	8	was	be	AUX
ijtc-759	131	9	a	a	DET
ijtc-759	131	10	part	part	NOUN
ijtc-759	131	11	of	of	ADP
ijtc-759	131	12	government	government	NOUN
ijtc-759	131	13	’s	’s	PART
ijtc-759	131	14	effort	effort	NOUN
ijtc-759	131	15	to	to	PART
ijtc-759	131	16	improve	improve	VERB
ijtc-759	131	17	tax	tax	NOUN
ijtc-759	131	18	revenue	revenue	NOUN
ijtc-759	131	19	.	.	PUNCT
ijtc-759	132	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	132	2	repeated	repeat	VERB
ijtc-759	132	3	tax	tax	NOUN
ijtc-759	132	4	amnesties	amnesty	NOUN
ijtc-759	132	5	in	in	ADP
ijtc-759	132	6	indonesia	indonesia	PROPN
ijtc-759	132	7	:	:	PUNCT
ijtc-759	132	8	an	an	DET
ijtc-759	132	9	evaluation	evaluation	NOUN
ijtc-759	132	10	of	of	ADP
ijtc-759	132	11	tax	tax	NOUN
ijtc-759	132	12	compliance	compliance	NOUN
ijtc-759	132	13	indradi	indradi	NOUN
ijtc-759	132	14	392	392	NUM
ijtc-759	132	15	|	|	NOUN
ijtc-759	132	16	ilomata	ilomata	PROPN
ijtc-759	132	17	international	international	ADJ
ijtc-759	132	18	journal	journal	NOUN
ijtc-759	132	19	of	of	ADP
ijtc-759	132	20	tax	tax	PROPN
ijtc-759	132	21	&	&	CCONJ
ijtc-759	132	22	accounting	accounting	PROPN
ijtc-759	132	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	132	24	according	accord	VERB
ijtc-759	132	25	to	to	ADP
ijtc-759	132	26	the	the	DET
ijtc-759	132	27	decree	decree	NOUN
ijtc-759	132	28	,	,	PUNCT
ijtc-759	132	29	the	the	DET
ijtc-759	132	30	main	main	ADJ
ijtc-759	132	31	objective	objective	NOUN
ijtc-759	132	32	of	of	ADP
ijtc-759	132	33	the	the	DET
ijtc-759	132	34	policy	policy	NOUN
ijtc-759	132	35	was	be	AUX
ijtc-759	132	36	to	to	PART
ijtc-759	132	37	enhance	enhance	VERB
ijtc-759	132	38	the	the	DET
ijtc-759	132	39	participation	participation	NOUN
ijtc-759	132	40	of	of	ADP
ijtc-759	132	41	society	society	NOUN
ijtc-759	132	42	in	in	ADP
ijtc-759	132	43	the	the	DET
ijtc-759	132	44	country	country	NOUN
ijtc-759	132	45	's	's	PART
ijtc-759	132	46	financing	financing	NOUN
ijtc-759	132	47	and	and	CCONJ
ijtc-759	132	48	development	development	NOUN
ijtc-759	132	49	through	through	ADP
ijtc-759	132	50	a	a	DET
ijtc-759	132	51	new	new	ADJ
ijtc-759	132	52	tax	tax	NOUN
ijtc-759	132	53	system	system	NOUN
ijtc-759	132	54	based	base	VERB
ijtc-759	132	55	on	on	ADP
ijtc-759	132	56	the	the	DET
ijtc-759	132	57	integrity	integrity	NOUN
ijtc-759	132	58	and	and	CCONJ
ijtc-759	132	59	transparency	transparency	NOUN
ijtc-759	132	60	of	of	ADP
ijtc-759	132	61	taxpayers	taxpayer	NOUN
ijtc-759	132	62	.	.	PUNCT
ijtc-759	133	1	consequently	consequently	ADV
ijtc-759	133	2	,	,	PUNCT
ijtc-759	133	3	the	the	DET
ijtc-759	133	4	government	government	NOUN
ijtc-759	133	5	expected	expect	VERB
ijtc-759	133	6	that	that	SCONJ
ijtc-759	133	7	the	the	DET
ijtc-759	133	8	amnesty	amnesty	NOUN
ijtc-759	133	9	would	would	AUX
ijtc-759	133	10	improve	improve	VERB
ijtc-759	133	11	the	the	DET
ijtc-759	133	12	long	long	ADJ
ijtc-759	133	13	-	-	PUNCT
ijtc-759	133	14	term	term	NOUN
ijtc-759	133	15	compliance	compliance	NOUN
ijtc-759	133	16	of	of	ADP
ijtc-759	133	17	taxpayers	taxpayer	NOUN
ijtc-759	133	18	.	.	PUNCT
ijtc-759	134	1	there	there	PRON
ijtc-759	134	2	is	be	VERB
ijtc-759	134	3	not	not	PART
ijtc-759	134	4	much	much	ADJ
ijtc-759	134	5	information	information	NOUN
ijtc-759	134	6	or	or	CCONJ
ijtc-759	134	7	data	datum	NOUN
ijtc-759	134	8	available	available	ADJ
ijtc-759	134	9	regarding	regard	VERB
ijtc-759	134	10	this	this	DET
ijtc-759	134	11	amnesty	amnesty	NOUN
ijtc-759	134	12	;	;	PUNCT
ijtc-759	134	13	however	however	ADV
ijtc-759	134	14	,	,	PUNCT
ijtc-759	134	15	some	some	DET
ijtc-759	134	16	studies	study	NOUN
ijtc-759	134	17	suggest	suggest	VERB
ijtc-759	134	18	that	that	SCONJ
ijtc-759	134	19	it	it	PRON
ijtc-759	134	20	was	be	AUX
ijtc-759	134	21	not	not	PART
ijtc-759	134	22	successful	successful	ADJ
ijtc-759	134	23	in	in	ADP
ijtc-759	134	24	the	the	DET
ijtc-759	134	25	short	short	ADJ
ijtc-759	134	26	term	term	NOUN
ijtc-759	134	27	,	,	PUNCT
ijtc-759	134	28	despite	despite	SCONJ
ijtc-759	134	29	lasting	last	VERB
ijtc-759	134	30	for	for	ADP
ijtc-759	134	31	more	more	ADJ
ijtc-759	134	32	than	than	ADP
ijtc-759	134	33	one	one	NUM
ijtc-759	134	34	year	year	NOUN
ijtc-759	134	35	and	and	CCONJ
ijtc-759	134	36	ending	end	VERB
ijtc-759	134	37	on	on	ADP
ijtc-759	134	38	june	june	PROPN
ijtc-759	134	39	30	30	NUM
ijtc-759	134	40	,	,	PUNCT
ijtc-759	134	41	1985	1985	NUM
ijtc-759	134	42	(	(	PUNCT
ijtc-759	134	43	jatmiko	jatmiko	NOUN
ijtc-759	134	44	,	,	PUNCT
ijtc-759	134	45	2022	2022	NUM
ijtc-759	134	46	)	)	PUNCT
ijtc-759	134	47	.	.	PUNCT
ijtc-759	135	1	it	it	PRON
ijtc-759	135	2	only	only	ADV
ijtc-759	135	3	raised	raise	VERB
ijtc-759	135	4	67.8	67.8	NUM
ijtc-759	135	5	billion	billion	NUM
ijtc-759	135	6	rupiah	rupiah	NOUN
ijtc-759	135	7	,	,	PUNCT
ijtc-759	135	8	consisting	consist	VERB
ijtc-759	135	9	of	of	ADP
ijtc-759	135	10	45,6	45,6	NUM
ijtc-759	135	11	billion	billion	NUM
ijtc-759	135	12	rupiah	rupiah	NOUN
ijtc-759	135	13	from	from	ADP
ijtc-759	135	14	182.114	182.114	NUM
ijtc-759	135	15	individual	individual	ADJ
ijtc-759	135	16	taxpayers	taxpayer	NOUN
ijtc-759	135	17	and	and	CCONJ
ijtc-759	135	18	22,2	22,2	NUM
ijtc-759	135	19	billion	billion	NUM
ijtc-759	135	20	rupiah	rupiah	NOUN
ijtc-759	135	21	from	from	ADP
ijtc-759	135	22	22.748	22.748	NUM
ijtc-759	135	23	corporate	corporate	ADJ
ijtc-759	135	24	taxpayers	taxpayer	NOUN
ijtc-759	135	25	(	(	PUNCT
ijtc-759	135	26	jatmiko	jatmiko	NOUN
ijtc-759	135	27	,	,	PUNCT
ijtc-759	135	28	2022	2022	NUM
ijtc-759	135	29	)	)	PUNCT
ijtc-759	135	30	.	.	PUNCT
ijtc-759	136	1	2.3	2.3	NUM
ijtc-759	136	2	.	.	PUNCT
ijtc-759	137	1	tax	tax	NOUN
ijtc-759	137	2	amnesty	amnesty	NOUN
ijtc-759	137	3	(	(	PUNCT
ijtc-759	137	4	sunset	sunset	NOUN
ijtc-759	137	5	policy	policy	NOUN
ijtc-759	137	6	)	)	PUNCT
ijtc-759	137	7	2008	2008	NUM
ijtc-759	138	1	this	this	DET
ijtc-759	138	2	policy	policy	NOUN
ijtc-759	138	3	can	can	AUX
ijtc-759	138	4	not	not	PART
ijtc-759	138	5	be	be	AUX
ijtc-759	138	6	fully	fully	ADV
ijtc-759	138	7	compared	compare	VERB
ijtc-759	138	8	to	to	ADP
ijtc-759	138	9	typical	typical	ADJ
ijtc-759	138	10	tax	tax	NOUN
ijtc-759	138	11	amnesty	amnesty	NOUN
ijtc-759	138	12	for	for	ADP
ijtc-759	138	13	two	two	NUM
ijtc-759	138	14	main	main	ADJ
ijtc-759	138	15	reasons	reason	NOUN
ijtc-759	138	16	:	:	PUNCT
ijtc-759	138	17	1	1	X
ijtc-759	138	18	)	)	PUNCT
ijtc-759	138	19	this	this	DET
ijtc-759	138	20	policy	policy	NOUN
ijtc-759	138	21	is	be	AUX
ijtc-759	138	22	essentially	essentially	ADV
ijtc-759	138	23	an	an	DET
ijtc-759	138	24	exemption	exemption	NOUN
ijtc-759	138	25	of	of	ADP
ijtc-759	138	26	tax	tax	NOUN
ijtc-759	138	27	sanctions	sanction	NOUN
ijtc-759	138	28	for	for	ADP
ijtc-759	138	29	unpaid	unpaid	NOUN
ijtc-759	138	30	or	or	CCONJ
ijtc-759	138	31	insufficient	insufficient	ADJ
ijtc-759	138	32	payment	payment	NOUN
ijtc-759	138	33	of	of	ADP
ijtc-759	138	34	income	income	NOUN
ijtc-759	138	35	tax	tax	NOUN
ijtc-759	138	36	.	.	PUNCT
ijtc-759	139	1	therefore	therefore	ADV
ijtc-759	139	2	,	,	PUNCT
ijtc-759	139	3	there	there	PRON
ijtc-759	139	4	is	be	VERB
ijtc-759	139	5	no	no	DET
ijtc-759	139	6	specific	specific	ADJ
ijtc-759	139	7	law	law	NOUN
ijtc-759	139	8	or	or	CCONJ
ijtc-759	139	9	regulation	regulation	NOUN
ijtc-759	139	10	serving	serve	VERB
ijtc-759	139	11	as	as	ADP
ijtc-759	139	12	a	a	DET
ijtc-759	139	13	basis	basis	NOUN
ijtc-759	139	14	for	for	ADP
ijtc-759	139	15	amnesty	amnesty	NOUN
ijtc-759	139	16	.	.	PUNCT
ijtc-759	140	1	this	this	PRON
ijtc-759	140	2	means	mean	VERB
ijtc-759	140	3	that	that	SCONJ
ijtc-759	140	4	taxpayers	taxpayer	NOUN
ijtc-759	140	5	did	do	AUX
ijtc-759	140	6	not	not	PART
ijtc-759	140	7	have	have	VERB
ijtc-759	140	8	a	a	DET
ijtc-759	140	9	chance	chance	NOUN
ijtc-759	140	10	to	to	PART
ijtc-759	140	11	pay	pay	VERB
ijtc-759	140	12	a	a	DET
ijtc-759	140	13	lower	low	ADJ
ijtc-759	140	14	tax	tax	NOUN
ijtc-759	140	15	amount	amount	NOUN
ijtc-759	140	16	,	,	PUNCT
ijtc-759	140	17	as	as	SCONJ
ijtc-759	140	18	is	be	AUX
ijtc-759	140	19	the	the	DET
ijtc-759	140	20	case	case	NOUN
ijtc-759	140	21	with	with	ADP
ijtc-759	140	22	typical	typical	ADJ
ijtc-759	140	23	amnesty	amnesty	NOUN
ijtc-759	140	24	programs	program	NOUN
ijtc-759	140	25	that	that	PRON
ijtc-759	140	26	replace	replace	VERB
ijtc-759	140	27	the	the	DET
ijtc-759	140	28	regular	regular	ADJ
ijtc-759	140	29	income	income	NOUN
ijtc-759	140	30	tax	tax	NOUN
ijtc-759	140	31	rate	rate	NOUN
ijtc-759	140	32	with	with	ADP
ijtc-759	140	33	a	a	DET
ijtc-759	140	34	lower	low	ADJ
ijtc-759	140	35	ransom	ransom	NOUN
ijtc-759	140	36	tariff	tariff	NOUN
ijtc-759	140	37	.	.	PUNCT
ijtc-759	141	1	2	2	X
ijtc-759	141	2	)	)	PUNCT
ijtc-759	141	3	there	there	PRON
ijtc-759	141	4	is	be	VERB
ijtc-759	141	5	no	no	DET
ijtc-759	141	6	protection	protection	NOUN
ijtc-759	141	7	from	from	ADP
ijtc-759	141	8	tax	tax	NOUN
ijtc-759	141	9	legal	legal	ADJ
ijtc-759	141	10	prosecution	prosecution	NOUN
ijtc-759	141	11	after	after	SCONJ
ijtc-759	141	12	this	this	DET
ijtc-759	141	13	policy	policy	NOUN
ijtc-759	141	14	has	have	AUX
ijtc-759	141	15	been	be	AUX
ijtc-759	141	16	terminated	terminate	VERB
ijtc-759	141	17	,	,	PUNCT
ijtc-759	141	18	although	although	SCONJ
ijtc-759	141	19	there	there	PRON
ijtc-759	141	20	is	be	VERB
ijtc-759	141	21	a	a	DET
ijtc-759	141	22	guarantee	guarantee	NOUN
ijtc-759	141	23	that	that	SCONJ
ijtc-759	141	24	tax	tax	NOUN
ijtc-759	141	25	audits	audits	NOUN
ijtc-759	141	26	will	will	AUX
ijtc-759	141	27	not	not	PART
ijtc-759	141	28	be	be	AUX
ijtc-759	141	29	performed	perform	VERB
ijtc-759	141	30	.	.	PUNCT
ijtc-759	142	1	however	however	ADV
ijtc-759	142	2	,	,	PUNCT
ijtc-759	142	3	the	the	DET
ijtc-759	142	4	objectives	objective	NOUN
ijtc-759	142	5	of	of	ADP
ijtc-759	142	6	this	this	DET
ijtc-759	142	7	policy	policy	NOUN
ijtc-759	142	8	are	be	AUX
ijtc-759	142	9	similar	similar	ADJ
ijtc-759	142	10	to	to	ADP
ijtc-759	142	11	tax	tax	NOUN
ijtc-759	142	12	amnesty	amnesty	NOUN
ijtc-759	142	13	in	in	ADP
ijtc-759	142	14	general	general	ADJ
ijtc-759	142	15	.	.	PUNCT
ijtc-759	143	1	hence	hence	ADV
ijtc-759	143	2	,	,	PUNCT
ijtc-759	143	3	this	this	DET
ijtc-759	143	4	paper	paper	NOUN
ijtc-759	143	5	considers	consider	VERB
ijtc-759	143	6	the	the	DET
ijtc-759	143	7	policy	policy	NOUN
ijtc-759	143	8	as	as	ADP
ijtc-759	143	9	“	"	PUNCT
ijtc-759	143	10	partial	partial	ADJ
ijtc-759	143	11	tax	tax	NOUN
ijtc-759	143	12	amnesty	amnesty	NOUN
ijtc-759	143	13	”	"	PUNCT
ijtc-759	143	14	.	.	PUNCT
ijtc-759	144	1	initially	initially	ADV
ijtc-759	144	2	,	,	PUNCT
ijtc-759	144	3	based	base	VERB
ijtc-759	144	4	on	on	ADP
ijtc-759	144	5	article	article	NOUN
ijtc-759	144	6	37a	37a	NOUN
ijtc-759	144	7	of	of	ADP
ijtc-759	144	8	law	law	NOUN
ijtc-759	144	9	no	no	NOUN
ijtc-759	144	10	.	.	NOUN
ijtc-759	144	11	28	28	NUM
ijtc-759	144	12	year	year	NOUN
ijtc-759	144	13	2007	2007	NUM
ijtc-759	144	14	concerning	concern	VERB
ijtc-759	144	15	third	third	ADJ
ijtc-759	144	16	amendment	amendment	NOUN
ijtc-759	144	17	of	of	ADP
ijtc-759	144	18	law	law	NOUN
ijtc-759	144	19	no	no	INTJ
ijtc-759	144	20	.	.	NOUN
ijtc-759	144	21	6	6	NUM
ijtc-759	144	22	year	year	NOUN
ijtc-759	144	23	1983	1983	NUM
ijtc-759	144	24	concerning	concern	VERB
ijtc-759	144	25	general	general	ADJ
ijtc-759	144	26	provisions	provision	NOUN
ijtc-759	144	27	and	and	CCONJ
ijtc-759	144	28	tax	tax	NOUN
ijtc-759	144	29	procedures	procedure	NOUN
ijtc-759	144	30	this	this	DET
ijtc-759	144	31	programme	programme	NOUN
ijtc-759	144	32	was	be	AUX
ijtc-759	144	33	implemented	implement	VERB
ijtc-759	144	34	from	from	ADP
ijtc-759	144	35	1	1	NUM
ijtc-759	144	36	january	january	NOUN
ijtc-759	144	37	2008	2008	NUM
ijtc-759	144	38	to	to	ADP
ijtc-759	144	39	31	31	NUM
ijtc-759	144	40	december	december	PROPN
ijtc-759	144	41	2008	2008	NUM
ijtc-759	144	42	.	.	PUNCT
ijtc-759	145	1	nevertheless	nevertheless	ADV
ijtc-759	145	2	,	,	PUNCT
ijtc-759	145	3	it	it	PRON
ijtc-759	145	4	was	be	AUX
ijtc-759	145	5	extended	extend	VERB
ijtc-759	145	6	until	until	ADP
ijtc-759	145	7	28	28	NUM
ijtc-759	145	8	february	february	PROPN
ijtc-759	145	9	2009	2009	NUM
ijtc-759	145	10	(	(	PUNCT
ijtc-759	145	11	government	government	NOUN
ijtc-759	145	12	regulation	regulation	NOUN
ijtc-759	145	13	in	in	ADP
ijtc-759	145	14	lieu	lieu	NOUN
ijtc-759	145	15	of	of	ADP
ijtc-759	145	16	law	law	NOUN
ijtc-759	145	17	of	of	ADP
ijtc-759	145	18	the	the	DET
ijtc-759	145	19	republic	republic	NOUN
ijtc-759	145	20	of	of	ADP
ijtc-759	145	21	indonesia	indonesia	PROPN
ijtc-759	145	22	,	,	PUNCT
ijtc-759	145	23	2008	2008	NUM
ijtc-759	145	24	)	)	PUNCT
ijtc-759	145	25	.	.	PUNCT
ijtc-759	146	1	table	table	NOUN
ijtc-759	147	1	2	2	NUM
ijtc-759	147	2	.	.	PUNCT
ijtc-759	147	3	results	result	NOUN
ijtc-759	147	4	of	of	ADP
ijtc-759	147	5	sunset	sunset	NOUN
ijtc-759	147	6	policy	policy	NOUN
ijtc-759	147	7	description	description	NOUN
ijtc-759	147	8	sunset	sunset	NOUN
ijtc-759	147	9	policy	policy	NOUN
ijtc-759	147	10	period	period	NOUN
ijtc-759	147	11	total	total	NOUN
ijtc-759	147	12	1	1	NUM
ijtc-759	147	13	jan	jan	NOUN
ijtc-759	147	14	to	to	ADP
ijtc-759	147	15	31	31	NUM
ijtc-759	147	16	dec	dec	PROPN
ijtc-759	147	17	.	.	PROPN
ijtc-759	147	18	2008	2008	NUM
ijtc-759	147	19	1	1	NUM
ijtc-759	147	20	jan	jan	NOUN
ijtc-759	147	21	to	to	ADP
ijtc-759	147	22	28	28	NUM
ijtc-759	147	23	feb	feb	NOUN
ijtc-759	147	24	2009	2009	NUM
ijtc-759	147	25	additional	additional	ADJ
ijtc-759	147	26	taxpayers	taxpayer	NOUN
ijtc-759	147	27	3.545.076	3.545.076	NUM
ijtc-759	147	28	2.090.052	2.090.052	NUM
ijtc-759	147	29	5.635.128	5.635.128	NUM
ijtc-759	147	30	annual	annual	ADJ
ijtc-759	147	31	tax	tax	NOUN
ijtc-759	147	32	return	return	NOUN
ijtc-759	147	33	submission	submission	NOUN
ijtc-759	147	34	556.194	556.194	NUM
ijtc-759	147	35	248.620	248.620	NUM
ijtc-759	147	36	804.814	804.814	NUM
ijtc-759	147	37	income	income	NOUN
ijtc-759	147	38	tax	tax	NOUN
ijtc-759	147	39	revenue	revenue	NOUN
ijtc-759	147	40	(	(	PUNCT
ijtc-759	147	41	in	in	ADP
ijtc-759	147	42	trillion	trillion	NUM
ijtc-759	147	43	rupiah	rupiah	NOUN
ijtc-759	147	44	)	)	PUNCT
ijtc-759	147	45	5,56	5,56	NOUN
ijtc-759	147	46	1,9	1,9	NUM
ijtc-759	147	47	7,46	7,46	X
ijtc-759	147	48	source	source	NOUN
ijtc-759	147	49	:	:	PUNCT
ijtc-759	147	50	dgt	dgt	PROPN
ijtc-759	147	51	annual	annual	ADJ
ijtc-759	147	52	report	report	NOUN
ijtc-759	147	53	2009	2009	NUM
ijtc-759	147	54	(	(	PUNCT
ijtc-759	148	1	all	all	DET
ijtc-759	148	2	figures	figure	NOUN
ijtc-759	148	3	using	use	VERB
ijtc-759	148	4	indonesian	indonesian	ADJ
ijtc-759	148	5	format	format	NOUN
ijtc-759	148	6	)	)	PUNCT
ijtc-759	148	7	the	the	DET
ijtc-759	148	8	achievement	achievement	NOUN
ijtc-759	148	9	of	of	ADP
ijtc-759	148	10	sunset	sunset	NOUN
ijtc-759	148	11	policy	policy	NOUN
ijtc-759	148	12	in	in	ADP
ijtc-759	148	13	2008	2008	NUM
ijtc-759	148	14	also	also	ADV
ijtc-759	148	15	supported	support	VERB
ijtc-759	148	16	the	the	DET
ijtc-759	148	17	achievement	achievement	NOUN
ijtc-759	148	18	of	of	ADP
ijtc-759	148	19	tax	tax	NOUN
ijtc-759	148	20	revenue	revenue	NOUN
ijtc-759	148	21	collected	collect	VERB
ijtc-759	148	22	by	by	ADP
ijtc-759	148	23	dgt	dgt	NOUN
ijtc-759	148	24	in	in	ADP
ijtc-759	148	25	2008	2008	NUM
ijtc-759	148	26	.	.	PUNCT
ijtc-759	149	1	it	it	PRON
ijtc-759	149	2	was	be	AUX
ijtc-759	149	3	recorded	record	VERB
ijtc-759	149	4	that	that	SCONJ
ijtc-759	149	5	the	the	DET
ijtc-759	149	6	tax	tax	NOUN
ijtc-759	149	7	revenue	revenue	NOUN
ijtc-759	149	8	realisation	realisation	NOUN
ijtc-759	149	9	is	be	AUX
ijtc-759	149	10	571,10	571,10	NUM
ijtc-759	149	11	trillion	trillion	NUM
ijtc-759	149	12	rupiah	rupiah	NOUN
ijtc-759	149	13	,	,	PUNCT
ijtc-759	149	14	surplus	surplus	VERB
ijtc-759	149	15	around	around	ADP
ijtc-759	149	16	37	37	NUM
ijtc-759	149	17	trillion	trillion	NUM
ijtc-759	149	18	rupiah	rupiah	NOUN
ijtc-759	149	19	from	from	ADP
ijtc-759	149	20	the	the	DET
ijtc-759	149	21	target	target	NOUN
ijtc-759	149	22	.	.	PUNCT
ijtc-759	150	1	therefore	therefore	ADV
ijtc-759	150	2	,	,	PUNCT
ijtc-759	150	3	this	this	DET
ijtc-759	150	4	policy	policy	NOUN
ijtc-759	150	5	is	be	AUX
ijtc-759	150	6	regarded	regard	VERB
ijtc-759	150	7	as	as	ADP
ijtc-759	150	8	a	a	DET
ijtc-759	150	9	successful	successful	ADJ
ijtc-759	150	10	effort	effort	NOUN
ijtc-759	150	11	to	to	PART
ijtc-759	150	12	boost	boost	VERB
ijtc-759	150	13	short	short	ADJ
ijtc-759	150	14	-	-	PUNCT
ijtc-759	150	15	run	run	NOUN
ijtc-759	150	16	revenue	revenue	NOUN
ijtc-759	150	17	.	.	PUNCT
ijtc-759	151	1	however	however	ADV
ijtc-759	151	2	,	,	PUNCT
ijtc-759	151	3	after	after	ADP
ijtc-759	151	4	this	this	DET
ijtc-759	151	5	triumphant	triumphant	NOUN
ijtc-759	151	6	,	,	PUNCT
ijtc-759	151	7	in	in	ADP
ijtc-759	151	8	2009	2009	NUM
ijtc-759	151	9	,	,	PUNCT
ijtc-759	151	10	the	the	DET
ijtc-759	151	11	tax	tax	NOUN
ijtc-759	151	12	revenue	revenue	NOUN
ijtc-759	151	13	experienced	experience	VERB
ijtc-759	151	14	low	low	ADJ
ijtc-759	151	15	growth	growth	NOUN
ijtc-759	151	16	which	which	PRON
ijtc-759	151	17	was	be	AUX
ijtc-759	151	18	merely	merely	ADV
ijtc-759	151	19	1,10	1,10	NUM
ijtc-759	151	20	%	%	NOUN
ijtc-759	151	21	from	from	ADP
ijtc-759	151	22	2008	2008	NUM
ijtc-759	151	23	,	,	PUNCT
ijtc-759	151	24	with	with	ADP
ijtc-759	151	25	total	total	ADJ
ijtc-759	151	26	amount	amount	NOUN
ijtc-759	151	27	577,39	577,39	NOUN
ijtc-759	151	28	trillion	trillion	NUM
ijtc-759	151	29	rupiah	rupiah	NOUN
ijtc-759	151	30	tax	tax	NOUN
ijtc-759	151	31	amnesty	amnesty	NOUN
ijtc-759	151	32	2016	2016	NUM
ijtc-759	151	33	.	.	PUNCT
ijtc-759	152	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	152	2	repeated	repeat	VERB
ijtc-759	152	3	tax	tax	NOUN
ijtc-759	152	4	amnesties	amnesty	NOUN
ijtc-759	152	5	in	in	ADP
ijtc-759	152	6	indonesia	indonesia	PROPN
ijtc-759	152	7	:	:	PUNCT
ijtc-759	152	8	an	an	DET
ijtc-759	152	9	evaluation	evaluation	NOUN
ijtc-759	152	10	of	of	ADP
ijtc-759	152	11	tax	tax	NOUN
ijtc-759	152	12	compliance	compliance	NOUN
ijtc-759	152	13	indradi	indradi	NOUN
ijtc-759	152	14	393	393	NUM
ijtc-759	152	15	|	|	ADV
ijtc-759	152	16	ilomata	ilomata	PROPN
ijtc-759	152	17	international	international	ADJ
ijtc-759	152	18	journal	journal	NOUN
ijtc-759	152	19	of	of	ADP
ijtc-759	152	20	tax	tax	PROPN
ijtc-759	152	21	&	&	CCONJ
ijtc-759	152	22	accounting	account	VERB
ijtc-759	152	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-759	152	24	this	this	DET
ijtc-759	152	25	fourth	fourth	ADJ
ijtc-759	152	26	amnesty	amnesty	NOUN
ijtc-759	152	27	was	be	AUX
ijtc-759	152	28	another	another	DET
ijtc-759	152	29	full	full	ADJ
ijtc-759	152	30	tax	tax	NOUN
ijtc-759	152	31	amnesty	amnesty	NOUN
ijtc-759	152	32	program	program	NOUN
ijtc-759	152	33	since	since	SCONJ
ijtc-759	152	34	1984	1984	NUM
ijtc-759	152	35	.	.	PUNCT
ijtc-759	153	1	aside	aside	ADV
ijtc-759	153	2	from	from	ADP
ijtc-759	153	3	government	government	NOUN
ijtc-759	153	4	need	need	VERB
ijtc-759	153	5	to	to	PART
ijtc-759	153	6	collect	collect	VERB
ijtc-759	153	7	higher	high	ADJ
ijtc-759	153	8	revenue	revenue	NOUN
ijtc-759	153	9	,	,	PUNCT
ijtc-759	153	10	the	the	DET
ijtc-759	153	11	main	main	ADJ
ijtc-759	153	12	driver	driver	NOUN
ijtc-759	153	13	of	of	ADP
ijtc-759	153	14	this	this	DET
ijtc-759	153	15	amnesty	amnesty	NOUN
ijtc-759	153	16	was	be	AUX
ijtc-759	153	17	an	an	DET
ijtc-759	153	18	indication	indication	NOUN
ijtc-759	153	19	that	that	SCONJ
ijtc-759	153	20	there	there	PRON
ijtc-759	153	21	were	be	VERB
ijtc-759	153	22	around	around	ADV
ijtc-759	153	23	11.000	11.000	NUM
ijtc-759	153	24	trillion	trillion	NUM
ijtc-759	153	25	rupiah	rupiah	NOUN
ijtc-759	153	26	offshore	offshore	ADJ
ijtc-759	153	27	assets	asset	NOUN
ijtc-759	153	28	belong	belong	VERB
ijtc-759	153	29	to	to	ADP
ijtc-759	153	30	or	or	CCONJ
ijtc-759	153	31	related	relate	VERB
ijtc-759	153	32	to	to	ADP
ijtc-759	153	33	indonesian	indonesian	ADJ
ijtc-759	153	34	residents	resident	NOUN
ijtc-759	153	35	’	'	PUNCT
ijtc-759	153	36	or	or	CCONJ
ijtc-759	153	37	entities	entity	NOUN
ijtc-759	153	38	’	'	PUNCT
ijtc-759	153	39	(	(	PUNCT
ijtc-759	153	40	cabinet	cabinet	NOUN
ijtc-759	153	41	secretariat	secretariat	NOUN
ijtc-759	153	42	of	of	ADP
ijtc-759	153	43	the	the	DET
ijtc-759	153	44	republic	republic	NOUN
ijtc-759	153	45	of	of	ADP
ijtc-759	153	46	indonesia	indonesia	PROPN
ijtc-759	153	47	,	,	PUNCT
ijtc-759	153	48	2016	2016	NUM
ijtc-759	153	49	)	)	PUNCT
ijtc-759	153	50	.	.	PUNCT
ijtc-759	154	1	the	the	DET
ijtc-759	154	2	government	government	NOUN
ijtc-759	154	3	alleged	allege	VERB
ijtc-759	154	4	that	that	SCONJ
ijtc-759	154	5	those	those	DET
ijtc-759	154	6	assets	asset	NOUN
ijtc-759	154	7	have	have	AUX
ijtc-759	154	8	not	not	PART
ijtc-759	154	9	been	be	AUX
ijtc-759	154	10	reported	report	VERB
ijtc-759	154	11	or	or	CCONJ
ijtc-759	154	12	even	even	ADV
ijtc-759	154	13	paid	pay	VERB
ijtc-759	154	14	taxes	taxis	NOUN
ijtc-759	154	15	and	and	CCONJ
ijtc-759	154	16	they	they	PRON
ijtc-759	154	17	have	have	VERB
ijtc-759	154	18	a	a	DET
ijtc-759	154	19	plan	plan	NOUN
ijtc-759	154	20	to	to	PART
ijtc-759	154	21	push	push	VERB
ijtc-759	154	22	this	this	DET
ijtc-759	154	23	capital	capital	NOUN
ijtc-759	154	24	in	in	ADP
ijtc-759	154	25	order	order	NOUN
ijtc-759	154	26	to	to	PART
ijtc-759	154	27	spur	spur	VERB
ijtc-759	154	28	indonesian	indonesian	ADJ
ijtc-759	154	29	economy	economy	NOUN
ijtc-759	154	30	.	.	PUNCT
ijtc-759	155	1	for	for	ADP
ijtc-759	155	2	this	this	DET
ijtc-759	155	3	reason	reason	NOUN
ijtc-759	155	4	,	,	PUNCT
ijtc-759	155	5	the	the	DET
ijtc-759	155	6	government	government	NOUN
ijtc-759	155	7	set	set	VERB
ijtc-759	155	8	ransom	ransom	NOUN
ijtc-759	155	9	tariffs	tariff	NOUN
ijtc-759	155	10	for	for	ADP
ijtc-759	155	11	repatriated	repatriate	VERB
ijtc-759	155	12	assets	asset	NOUN
ijtc-759	155	13	or	or	CCONJ
ijtc-759	155	14	funds	fund	NOUN
ijtc-759	155	15	same	same	ADJ
ijtc-759	155	16	with	with	ADP
ijtc-759	155	17	domestic	domestic	ADJ
ijtc-759	155	18	assets	asset	NOUN
ijtc-759	155	19	declaration	declaration	NOUN
ijtc-759	155	20	.	.	PUNCT
ijtc-759	156	1	meanwhile	meanwhile	ADV
ijtc-759	156	2	,	,	PUNCT
ijtc-759	156	3	declaration	declaration	NOUN
ijtc-759	156	4	of	of	ADP
ijtc-759	156	5	offshore	offshore	ADJ
ijtc-759	156	6	assets	asset	NOUN
ijtc-759	156	7	without	without	ADP
ijtc-759	156	8	repatriation	repatriation	NOUN
ijtc-759	156	9	are	be	AUX
ijtc-759	156	10	imposed	impose	VERB
ijtc-759	156	11	with	with	ADP
ijtc-759	156	12	twofold	twofold	NOUN
ijtc-759	156	13	higher	high	ADJ
ijtc-759	156	14	tariffs	tariff	NOUN
ijtc-759	156	15	compared	compare	VERB
ijtc-759	156	16	with	with	ADP
ijtc-759	156	17	repatriated	repatriate	VERB
ijtc-759	156	18	assets	asset	NOUN
ijtc-759	156	19	or	or	CCONJ
ijtc-759	156	20	funds	fund	NOUN
ijtc-759	156	21	and	and	CCONJ
ijtc-759	156	22	domestic	domestic	ADJ
ijtc-759	156	23	assets	asset	NOUN
ijtc-759	156	24	.	.	PUNCT
ijtc-759	157	1	nevertheless	nevertheless	ADV
ijtc-759	157	2	,	,	PUNCT
ijtc-759	157	3	there	there	PRON
ijtc-759	157	4	are	be	VERB
ijtc-759	157	5	special	special	ADJ
ijtc-759	157	6	tariffs	tariff	NOUN
ijtc-759	157	7	for	for	ADP
ijtc-759	157	8	taxpayers	taxpayer	NOUN
ijtc-759	157	9	with	with	ADP
ijtc-759	157	10	maximum	maximum	ADJ
ijtc-759	157	11	turnover	turnover	NOUN
ijtc-759	157	12	4,8	4,8	NUM
ijtc-759	157	13	billion	billion	NUM
ijtc-759	157	14	rupiah	rupiah	NOUN
ijtc-759	157	15	in	in	ADP
ijtc-759	157	16	one	one	NUM
ijtc-759	157	17	year	year	NOUN
ijtc-759	157	18	(	(	PUNCT
ijtc-759	157	19	micro	micro	NOUN
ijtc-759	157	20	,	,	PUNCT
ijtc-759	157	21	small	small	ADJ
ijtc-759	157	22	,	,	PUNCT
ijtc-759	157	23	and	and	CCONJ
ijtc-759	157	24	medium	medium	ADJ
ijtc-759	157	25	enterprises	enterprise	NOUN
ijtc-759	157	26	/	/	SYM
ijtc-759	157	27	msme	msme	NOUN
ijtc-759	157	28	)	)	PUNCT
ijtc-759	157	29	this	this	DET
ijtc-759	157	30	programme	programme	NOUN
ijtc-759	157	31	was	be	AUX
ijtc-759	157	32	divided	divide	VERB
ijtc-759	157	33	in	in	ADP
ijtc-759	157	34	three	three	NUM
ijtc-759	157	35	periods	period	NOUN
ijtc-759	157	36	,	,	PUNCT
ijtc-759	157	37	which	which	PRON
ijtc-759	157	38	are	be	AUX
ijtc-759	157	39	from	from	ADP
ijtc-759	157	40	1	1	NUM
ijtc-759	157	41	july	july	NOUN
ijtc-759	157	42	to	to	ADP
ijtc-759	157	43	30	30	NUM
ijtc-759	157	44	september	september	PROPN
ijtc-759	157	45	2016	2016	NUM
ijtc-759	157	46	,	,	PUNCT
ijtc-759	157	47	1	1	NUM
ijtc-759	157	48	october	october	NOUN
ijtc-759	157	49	to	to	ADP
ijtc-759	157	50	31	31	NUM
ijtc-759	157	51	december	december	PROPN
ijtc-759	157	52	2016	2016	NUM
ijtc-759	157	53	,	,	PUNCT
ijtc-759	157	54	and	and	CCONJ
ijtc-759	157	55	lastly	lastly	ADV
ijtc-759	157	56	from	from	ADP
ijtc-759	157	57	1	1	NUM
ijtc-759	157	58	january	january	NOUN
ijtc-759	157	59	to	to	ADP
ijtc-759	157	60	31	31	NUM
ijtc-759	157	61	march	march	PROPN
ijtc-759	157	62	2017	2017	NUM
ijtc-759	157	63	.	.	PUNCT
ijtc-759	158	1	each	each	DET
ijtc-759	158	2	period	period	NOUN
ijtc-759	158	3	has	have	VERB
ijtc-759	158	4	different	different	ADJ
ijtc-759	158	5	ransom	ransom	NOUN
ijtc-759	158	6	tariff	tariff	NOUN
ijtc-759	158	7	.	.	PUNCT
ijtc-759	159	1	ransom	ransom	NOUN
ijtc-759	159	2	tariffs	tariff	NOUN
ijtc-759	159	3	for	for	ADP
ijtc-759	159	4	repatriated	repatriate	VERB
ijtc-759	159	5	assets	asset	NOUN
ijtc-759	159	6	or	or	CCONJ
ijtc-759	159	7	funds	fund	NOUN
ijtc-759	159	8	and	and	CCONJ
ijtc-759	159	9	declaration	declaration	NOUN
ijtc-759	159	10	domestic	domestic	ADJ
ijtc-759	159	11	assets	asset	NOUN
ijtc-759	159	12	are	be	AUX
ijtc-759	159	13	2	2	NUM
ijtc-759	159	14	%	%	NOUN
ijtc-759	159	15	,	,	PUNCT
ijtc-759	159	16	3	3	NUM
ijtc-759	159	17	%	%	NOUN
ijtc-759	159	18	,	,	PUNCT
ijtc-759	159	19	and	and	CCONJ
ijtc-759	159	20	5	5	NUM
ijtc-759	159	21	%	%	NOUN
ijtc-759	159	22	of	of	ADP
ijtc-759	159	23	the	the	DET
ijtc-759	159	24	asset	asset	NOUN
ijtc-759	159	25	’s	’s	PART
ijtc-759	159	26	amount	amount	NOUN
ijtc-759	159	27	respectively	respectively	ADV
ijtc-759	159	28	.	.	PUNCT
ijtc-759	160	1	whereas	whereas	ADV
ijtc-759	160	2	,	,	PUNCT
ijtc-759	160	3	ransom	ransom	VERB
ijtc-759	160	4	tariffs	tariff	NOUN
ijtc-759	160	5	for	for	ADP
ijtc-759	160	6	declaration	declaration	NOUN
ijtc-759	160	7	of	of	ADP
ijtc-759	160	8	offshore	offshore	ADJ
ijtc-759	160	9	assets	asset	NOUN
ijtc-759	160	10	are	be	AUX
ijtc-759	160	11	4	4	NUM
ijtc-759	160	12	%	%	NOUN
ijtc-759	160	13	,	,	PUNCT
ijtc-759	160	14	6	6	NUM
ijtc-759	160	15	%	%	NOUN
ijtc-759	160	16	,	,	PUNCT
ijtc-759	160	17	and	and	CCONJ
ijtc-759	160	18	10	10	NUM
ijtc-759	160	19	%	%	NOUN
ijtc-759	160	20	of	of	ADP
ijtc-759	160	21	the	the	DET
ijtc-759	160	22	asset	asset	NOUN
ijtc-759	160	23	’s	’s	PART
ijtc-759	160	24	amount	amount	NOUN
ijtc-759	160	25	respectively	respectively	ADV
ijtc-759	160	26	.	.	PUNCT
ijtc-759	161	1	moreover	moreover	ADV
ijtc-759	161	2	,	,	PUNCT
ijtc-759	161	3	the	the	DET
ijtc-759	161	4	tariff	tariff	NOUN
ijtc-759	161	5	for	for	ADP
ijtc-759	161	6	msme	msme	NOUN
ijtc-759	161	7	are	be	AUX
ijtc-759	161	8	0,5	0,5	NUM
ijtc-759	161	9	%	%	NOUN
ijtc-759	161	10	for	for	ADP
ijtc-759	161	11	taxpayers	taxpayer	NOUN
ijtc-759	161	12	with	with	ADP
ijtc-759	161	13	the	the	DET
ijtc-759	161	14	declared	declare	VERB
ijtc-759	161	15	assets	asset	NOUN
ijtc-759	161	16	not	not	PART
ijtc-759	161	17	more	more	ADJ
ijtc-759	161	18	than	than	ADP
ijtc-759	161	19	10	10	NUM
ijtc-759	161	20	billion	billion	NUM
ijtc-759	161	21	rupiah	rupiah	NOUN
ijtc-759	161	22	and	and	CCONJ
ijtc-759	161	23	2	2	NUM
ijtc-759	161	24	%	%	NOUN
ijtc-759	161	25	for	for	ADP
ijtc-759	161	26	taxpayers	taxpayer	NOUN
ijtc-759	161	27	with	with	ADP
ijtc-759	161	28	the	the	DET
ijtc-759	161	29	declared	declare	VERB
ijtc-759	161	30	asset	asset	NOUN
ijtc-759	161	31	above	above	ADP
ijtc-759	161	32	10	10	NUM
ijtc-759	161	33	billion	billion	NUM
ijtc-759	161	34	rupiah	rupiah	NOUN
ijtc-759	161	35	.	.	PUNCT
ijtc-759	162	1	the	the	DET
ijtc-759	162	2	forgiven	forgive	VERB
ijtc-759	162	3	period	period	NOUN
ijtc-759	162	4	of	of	ADP
ijtc-759	162	5	this	this	DET
ijtc-759	162	6	amnesty	amnesty	NOUN
ijtc-759	162	7	was	be	AUX
ijtc-759	162	8	from	from	ADP
ijtc-759	162	9	1985	1985	NUM
ijtc-759	162	10	to	to	ADP
ijtc-759	162	11	2015	2015	NUM
ijtc-759	162	12	,	,	PUNCT
ijtc-759	162	13	therefore	therefore	ADV
ijtc-759	162	14	it	it	PRON
ijtc-759	162	15	did	do	AUX
ijtc-759	162	16	not	not	PART
ijtc-759	162	17	protect	protect	VERB
ijtc-759	162	18	the	the	DET
ijtc-759	162	19	years	year	NOUN
ijtc-759	162	20	after	after	ADP
ijtc-759	162	21	2015	2015	NUM
ijtc-759	162	22	.	.	PUNCT
ijtc-759	163	1	table	table	NOUN
ijtc-759	163	2	3	3	NUM
ijtc-759	163	3	.	.	PUNCT
ijtc-759	163	4	results	result	NOUN
ijtc-759	163	5	of	of	ADP
ijtc-759	163	6	tax	tax	NOUN
ijtc-759	163	7	amnesty	amnesty	NOUN
ijtc-759	163	8	2016	2016	NUM
ijtc-759	163	9	types	type	NOUN
ijtc-759	163	10	of	of	ADP
ijtc-759	163	11	taxpayers	taxpayer	NOUN
ijtc-759	163	12	participants	participant	NOUN
ijtc-759	163	13	ransom	ransom	VERB
ijtc-759	163	14	(	(	PUNCT
ijtc-759	163	15	trillion	trillion	NUM
ijtc-759	163	16	rp	rp	NOUN
ijtc-759	163	17	)	)	PUNCT
ijtc-759	163	18	declared	declare	VERB
ijtc-759	163	19	assets	asset	NOUN
ijtc-759	163	20	(	(	PUNCT
ijtc-759	163	21	trillion	trillion	NUM
ijtc-759	163	22	rp	rp	NOUN
ijtc-759	163	23	)	)	PUNCT
ijtc-759	163	24	onshore	onshore	NOUN
ijtc-759	163	25	repatriation	repatriation	NOUN
ijtc-759	163	26	offshore	offshore	ADV
ijtc-759	163	27	1	1	NUM
ijtc-759	163	28	.	.	PUNCT
ijtc-759	164	1	individual	individual	ADJ
ijtc-759	164	2	msme	msme	NOUN
ijtc-759	164	3	322.189	322.189	NUM
ijtc-759	164	4	7,81	7,81	NUM
ijtc-759	164	5	823,81	823,81	NOUN
ijtc-759	164	6	2,13	2,13	NUM
ijtc-759	164	7	42,26	42,26	NOUN
ijtc-759	164	8	2	2	NUM
ijtc-759	164	9	.	.	PUNCT
ijtc-759	165	1	individual	individual	ADJ
ijtc-759	165	2	nonmsme	nonmsme	PROPN
ijtc-759	165	3	413.904	413.904	NUM
ijtc-759	165	4	91,36	91,36	NUM
ijtc-759	165	5	2.250,84	2.250,84	NUM
ijtc-759	165	6	119,01	119,01	NUM
ijtc-759	165	7	961,61	961,61	NUM
ijtc-759	165	8	3	3	X
ijtc-759	165	9	.	.	PUNCT
ijtc-759	165	10	corporate	corporate	ADJ
ijtc-759	165	11	msme	msme	NOUN
ijtc-759	165	12	111.415	111.415	NUM
ijtc-759	165	13	0,96	0,96	NUM
ijtc-759	165	14	86,98	86,98	NOUN
ijtc-759	165	15	0,01	0,01	NUM
ijtc-759	165	16	0,62	0,62	NUM
ijtc-759	165	17	4	4	NUM
ijtc-759	165	18	.	.	PUNCT
ijtc-759	165	19	corporate	corporate	ADJ
ijtc-759	165	20	nonmsme	nonmsme	NOUN
ijtc-759	165	21	125.918	125.918	NUM
ijtc-759	165	22	14,68	14,68	NUM
ijtc-759	165	23	539,17	539,17	NUM
ijtc-759	165	24	25,56	25,56	NOUN
ijtc-759	165	25	32,27	32,27	NUM
ijtc-759	165	26	total	total	ADJ
ijtc-759	165	27	973.426	973.426	NUM
ijtc-759	165	28	114.54	114.54	NUM
ijtc-759	165	29	3.700,80	3.700,80	NUM
ijtc-759	165	30	146,70	146,70	NUM
ijtc-759	165	31	1.036,76	1.036,76	NUM
ijtc-759	165	32	grand	grand	ADJ
ijtc-759	165	33	total	total	ADJ
ijtc-759	165	34	4.884,26	4.884,26	NUM
ijtc-759	165	35	source	source	NOUN
ijtc-759	165	36	:	:	PUNCT
ijtc-759	165	37	dgt	dgt	PROPN
ijtc-759	165	38	annual	annual	ADJ
ijtc-759	165	39	report	report	NOUN
ijtc-759	165	40	2017	2017	NUM
ijtc-759	165	41	(	(	PUNCT
ijtc-759	165	42	all	all	DET
ijtc-759	165	43	figures	figure	NOUN
ijtc-759	165	44	using	use	VERB
ijtc-759	165	45	indonesian	indonesian	ADJ
ijtc-759	165	46	format	format	NOUN
ijtc-759	165	47	)	)	PUNCT
ijtc-759	165	48	the	the	DET
ijtc-759	165	49	achievement	achievement	NOUN
ijtc-759	165	50	of	of	ADP
ijtc-759	165	51	this	this	DET
ijtc-759	165	52	amnesty	amnesty	NOUN
ijtc-759	165	53	in	in	ADP
ijtc-759	165	54	short	short	ADJ
ijtc-759	165	55	-	-	PUNCT
ijtc-759	165	56	run	run	NOUN
ijtc-759	165	57	was	be	AUX
ijtc-759	165	58	remarkable	remarkable	ADJ
ijtc-759	165	59	,	,	PUNCT
ijtc-759	165	60	even	even	ADV
ijtc-759	165	61	it	it	PRON
ijtc-759	165	62	was	be	AUX
ijtc-759	165	63	claimed	claim	VERB
ijtc-759	165	64	as	as	ADP
ijtc-759	165	65	tax	tax	NOUN
ijtc-759	165	66	amnesty	amnesty	NOUN
ijtc-759	165	67	with	with	ADP
ijtc-759	165	68	the	the	DET
ijtc-759	165	69	highest	high	ADJ
ijtc-759	165	70	revenue	revenue	NOUN
ijtc-759	165	71	as	as	ADV
ijtc-759	165	72	well	well	ADV
ijtc-759	165	73	as	as	ADP
ijtc-759	165	74	declared	declare	VERB
ijtc-759	165	75	assets	asset	NOUN
ijtc-759	165	76	(	(	PUNCT
ijtc-759	165	77	primadhyta	primadhyta	NOUN
ijtc-759	165	78	,	,	PUNCT
ijtc-759	165	79	2016	2016	NUM
ijtc-759	165	80	)	)	PUNCT
ijtc-759	165	81	.	.	PUNCT
ijtc-759	166	1	however	however	ADV
ijtc-759	166	2	,	,	PUNCT
ijtc-759	166	3	the	the	DET
ijtc-759	166	4	achievement	achievement	NOUN
ijtc-759	166	5	could	could	AUX
ijtc-759	166	6	not	not	PART
ijtc-759	166	7	help	help	VERB
ijtc-759	166	8	dgt	dgt	NOUN
ijtc-759	166	9	to	to	PART
ijtc-759	166	10	attain	attain	VERB
ijtc-759	166	11	tax	tax	NOUN
ijtc-759	166	12	revenue	revenue	NOUN
ijtc-759	166	13	target	target	NOUN
ijtc-759	166	14	in	in	ADP
ijtc-759	166	15	2016	2016	NUM
ijtc-759	166	16	as	as	ADV
ijtc-759	166	17	well	well	ADV
ijtc-759	166	18	as	as	ADP
ijtc-759	166	19	2017	2017	NUM
ijtc-759	166	20	.	.	PUNCT
ijtc-759	167	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	167	2	repeated	repeat	VERB
ijtc-759	167	3	tax	tax	NOUN
ijtc-759	167	4	amnesties	amnesty	NOUN
ijtc-759	167	5	in	in	ADP
ijtc-759	167	6	indonesia	indonesia	PROPN
ijtc-759	167	7	:	:	PUNCT
ijtc-759	167	8	an	an	DET
ijtc-759	167	9	evaluation	evaluation	NOUN
ijtc-759	167	10	of	of	ADP
ijtc-759	167	11	tax	tax	NOUN
ijtc-759	167	12	compliance	compliance	NOUN
ijtc-759	167	13	indradi	indradi	NOUN
ijtc-759	167	14	394	394	NUM
ijtc-759	167	15	|	|	NOUN
ijtc-759	167	16	ilomata	ilomata	PROPN
ijtc-759	167	17	international	international	ADJ
ijtc-759	167	18	journal	journal	NOUN
ijtc-759	167	19	of	of	ADP
ijtc-759	167	20	tax	tax	PROPN
ijtc-759	167	21	&	&	CCONJ
ijtc-759	167	22	accounting	accounting	NOUN
ijtc-759	168	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-759	168	2	notwithstanding	notwithstanding	ADV
ijtc-759	168	3	,	,	PUNCT
ijtc-759	168	4	in	in	ADP
ijtc-759	168	5	my	my	PRON
ijtc-759	168	6	view	view	NOUN
ijtc-759	168	7	,	,	PUNCT
ijtc-759	168	8	the	the	DET
ijtc-759	168	9	achievement	achievement	NOUN
ijtc-759	168	10	of	of	ADP
ijtc-759	168	11	this	this	DET
ijtc-759	168	12	amnesty	amnesty	NOUN
ijtc-759	168	13	also	also	ADV
ijtc-759	168	14	reveals	reveal	VERB
ijtc-759	168	15	the	the	DET
ijtc-759	168	16	weaknesses	weakness	NOUN
ijtc-759	168	17	of	of	ADP
ijtc-759	168	18	tax	tax	NOUN
ijtc-759	168	19	administration	administration	NOUN
ijtc-759	168	20	and	and	CCONJ
ijtc-759	168	21	leniency	leniency	NOUN
ijtc-759	168	22	of	of	ADP
ijtc-759	168	23	tax	tax	NOUN
ijtc-759	168	24	law	law	NOUN
ijtc-759	168	25	enforcement	enforcement	NOUN
ijtc-759	168	26	in	in	ADP
ijtc-759	168	27	indonesia	indonesia	PROPN
ijtc-759	168	28	,	,	PUNCT
ijtc-759	168	29	hence	hence	ADV
ijtc-759	168	30	there	there	PRON
ijtc-759	168	31	were	be	VERB
ijtc-759	168	32	massive	massive	ADJ
ijtc-759	168	33	tax	tax	NOUN
ijtc-759	168	34	avoidances	avoidance	NOUN
ijtc-759	168	35	and	and	CCONJ
ijtc-759	168	36	evasions	evasion	NOUN
ijtc-759	168	37	that	that	SCONJ
ijtc-759	168	38	neither	neither	CCONJ
ijtc-759	168	39	caught	catch	VERB
ijtc-759	168	40	by	by	ADP
ijtc-759	168	41	the	the	DET
ijtc-759	168	42	system	system	NOUN
ijtc-759	168	43	nor	nor	CCONJ
ijtc-759	168	44	received	receive	VERB
ijtc-759	168	45	penalties	penalty	NOUN
ijtc-759	168	46	.	.	PUNCT
ijtc-759	169	1	2.4	2.4	NUM
ijtc-759	169	2	.	.	PUNCT
ijtc-759	169	3	tax	tax	NOUN
ijtc-759	169	4	amnesty	amnesty	NOUN
ijtc-759	169	5	(	(	PUNCT
ijtc-759	169	6	voluntary	voluntary	ADJ
ijtc-759	169	7	disclosure	disclosure	NOUN
ijtc-759	169	8	program	program	NOUN
ijtc-759	169	9	)	)	PUNCT
ijtc-759	169	10	2022	2022	NUM
ijtc-759	169	11	voluntary	voluntary	ADJ
ijtc-759	169	12	disclosure	disclosure	NOUN
ijtc-759	169	13	program	program	NOUN
ijtc-759	169	14	(	(	PUNCT
ijtc-759	169	15	vdp	vdp	PROPN
ijtc-759	169	16	)	)	PUNCT
ijtc-759	169	17	was	be	AUX
ijtc-759	169	18	implemented	implement	VERB
ijtc-759	169	19	along	along	ADP
ijtc-759	169	20	with	with	ADP
ijtc-759	169	21	the	the	DET
ijtc-759	169	22	enactment	enactment	NOUN
ijtc-759	169	23	of	of	ADP
ijtc-759	169	24	new	new	ADJ
ijtc-759	169	25	tax	tax	NOUN
ijtc-759	169	26	law	law	NOUN
ijtc-759	169	27	regime	regime	NOUN
ijtc-759	169	28	,	,	PUNCT
ijtc-759	169	29	harmonisation	harmonisation	NOUN
ijtc-759	169	30	of	of	ADP
ijtc-759	169	31	tax	tax	NOUN
ijtc-759	169	32	regulations	regulation	NOUN
ijtc-759	169	33	.	.	PUNCT
ijtc-759	170	1	this	this	DET
ijtc-759	170	2	amnesty	amnesty	NOUN
ijtc-759	170	3	was	be	AUX
ijtc-759	170	4	launched	launch	VERB
ijtc-759	170	5	just	just	ADV
ijtc-759	170	6	after	after	SCONJ
ijtc-759	170	7	the	the	DET
ijtc-759	170	8	effects	effect	NOUN
ijtc-759	170	9	of	of	ADP
ijtc-759	170	10	pandemic	pandemic	ADJ
ijtc-759	170	11	covid-19	covid-19	PROPN
ijtc-759	170	12	had	have	AUX
ijtc-759	170	13	been	be	AUX
ijtc-759	170	14	declined	decline	VERB
ijtc-759	170	15	.	.	PUNCT
ijtc-759	171	1	during	during	ADP
ijtc-759	171	2	pandemic	pandemic	ADJ
ijtc-759	171	3	,	,	PUNCT
ijtc-759	171	4	the	the	DET
ijtc-759	171	5	government	government	NOUN
ijtc-759	171	6	was	be	AUX
ijtc-759	171	7	in	in	ADP
ijtc-759	171	8	need	need	NOUN
ijtc-759	171	9	of	of	ADP
ijtc-759	171	10	increase	increase	VERB
ijtc-759	171	11	revenue	revenue	NOUN
ijtc-759	171	12	to	to	ADP
ijtc-759	171	13	battle	battle	NOUN
ijtc-759	171	14	with	with	ADP
ijtc-759	171	15	the	the	DET
ijtc-759	171	16	disease	disease	NOUN
ijtc-759	171	17	and	and	CCONJ
ijtc-759	171	18	its	its	PRON
ijtc-759	171	19	effect	effect	NOUN
ijtc-759	171	20	to	to	ADP
ijtc-759	171	21	the	the	DET
ijtc-759	171	22	economy	economy	NOUN
ijtc-759	171	23	,	,	PUNCT
ijtc-759	171	24	in	in	ADP
ijtc-759	171	25	the	the	DET
ijtc-759	171	26	meantime	meantime	ADJ
ijtc-759	171	27	economic	economic	ADJ
ijtc-759	171	28	growth	growth	NOUN
ijtc-759	171	29	experienced	experience	VERB
ijtc-759	171	30	contraction	contraction	NOUN
ijtc-759	171	31	,	,	PUNCT
ijtc-759	171	32	even	even	ADV
ijtc-759	171	33	negative	negative	ADJ
ijtc-759	171	34	growth	growth	NOUN
ijtc-759	171	35	in	in	ADP
ijtc-759	171	36	2020	2020	NUM
ijtc-759	171	37	(	(	PUNCT
ijtc-759	171	38	badan	badan	PROPN
ijtc-759	171	39	pusat	pusat	PROPN
ijtc-759	171	40	statistik	statistik	PROPN
ijtc-759	171	41	,	,	PUNCT
ijtc-759	171	42	2022	2022	NUM
ijtc-759	171	43	)	)	PUNCT
ijtc-759	171	44	.	.	PUNCT
ijtc-759	172	1	therefore	therefore	ADV
ijtc-759	172	2	,	,	PUNCT
ijtc-759	172	3	it	it	PRON
ijtc-759	172	4	is	be	AUX
ijtc-759	172	5	understandable	understandable	ADJ
ijtc-759	172	6	if	if	SCONJ
ijtc-759	172	7	indonesian	indonesian	ADJ
ijtc-759	172	8	government	government	NOUN
ijtc-759	172	9	wanted	want	VERB
ijtc-759	172	10	to	to	PART
ijtc-759	172	11	raise	raise	VERB
ijtc-759	172	12	extra	extra	ADJ
ijtc-759	172	13	fund	fund	NOUN
ijtc-759	172	14	to	to	PART
ijtc-759	172	15	finance	finance	VERB
ijtc-759	172	16	expenditures	expenditure	NOUN
ijtc-759	172	17	and	and	CCONJ
ijtc-759	172	18	to	to	PART
ijtc-759	172	19	boost	boost	VERB
ijtc-759	172	20	economy	economy	NOUN
ijtc-759	172	21	post	post	ADJ
ijtc-759	172	22	-	-	ADJ
ijtc-759	172	23	pandemic	pandemic	ADJ
ijtc-759	172	24	.	.	PUNCT
ijtc-759	173	1	in	in	ADP
ijtc-759	173	2	theory	theory	NOUN
ijtc-759	173	3	,	,	PUNCT
ijtc-759	173	4	there	there	PRON
ijtc-759	173	5	is	be	VERB
ijtc-759	173	6	a	a	DET
ijtc-759	173	7	different	different	ADJ
ijtc-759	173	8	between	between	ADP
ijtc-759	173	9	vdp	vdp	PROPN
ijtc-759	173	10	and	and	CCONJ
ijtc-759	173	11	tax	tax	NOUN
ijtc-759	173	12	amnesty	amnesty	NOUN
ijtc-759	173	13	which	which	PRON
ijtc-759	173	14	is	be	AUX
ijtc-759	173	15	typically	typically	ADV
ijtc-759	173	16	vdp	vdp	PROPN
ijtc-759	173	17	does	do	AUX
ijtc-759	173	18	not	not	PART
ijtc-759	173	19	waive	waive	VERB
ijtc-759	173	20	all	all	DET
ijtc-759	173	21	tax	tax	NOUN
ijtc-759	173	22	liabilities	liability	NOUN
ijtc-759	173	23	in	in	ADP
ijtc-759	173	24	the	the	DET
ijtc-759	173	25	past	past	NOUN
ijtc-759	173	26	.	.	PUNCT
ijtc-759	174	1	nevertheless	nevertheless	ADV
ijtc-759	174	2	,	,	PUNCT
ijtc-759	174	3	in	in	ADP
ijtc-759	174	4	case	case	NOUN
ijtc-759	174	5	of	of	ADP
ijtc-759	174	6	indonesia	indonesia	PROPN
ijtc-759	174	7	,	,	PUNCT
ijtc-759	174	8	the	the	DET
ijtc-759	174	9	benefit	benefit	NOUN
ijtc-759	174	10	received	receive	VERB
ijtc-759	174	11	by	by	ADP
ijtc-759	174	12	the	the	DET
ijtc-759	174	13	taxpayers	taxpayer	NOUN
ijtc-759	174	14	are	be	AUX
ijtc-759	174	15	same	same	ADJ
ijtc-759	174	16	with	with	ADP
ijtc-759	174	17	tax	tax	NOUN
ijtc-759	174	18	amnesty	amnesty	NOUN
ijtc-759	174	19	because	because	SCONJ
ijtc-759	174	20	vdp	vdp	PROPN
ijtc-759	174	21	is	be	AUX
ijtc-759	174	22	basically	basically	ADV
ijtc-759	174	23	the	the	DET
ijtc-759	174	24	extension	extension	NOUN
ijtc-759	174	25	of	of	ADP
ijtc-759	174	26	tax	tax	NOUN
ijtc-759	174	27	amnesty	amnesty	NOUN
ijtc-759	174	28	in	in	ADP
ijtc-759	174	29	2016	2016	NUM
ijtc-759	174	30	to	to	ADP
ijtc-759	174	31	2017	2017	NUM
ijtc-759	174	32	.	.	PUNCT
ijtc-759	175	1	tax	tax	NOUN
ijtc-759	175	2	amnesty	amnesty	NOUN
ijtc-759	175	3	in	in	ADP
ijtc-759	175	4	2016	2016	NUM
ijtc-759	175	5	was	be	AUX
ijtc-759	175	6	designed	design	VERB
ijtc-759	175	7	to	to	PART
ijtc-759	175	8	forgive	forgive	VERB
ijtc-759	175	9	tax	tax	NOUN
ijtc-759	175	10	avoidances	avoidance	NOUN
ijtc-759	175	11	and	and	CCONJ
ijtc-759	175	12	or	or	CCONJ
ijtc-759	175	13	evasions	evasion	NOUN
ijtc-759	175	14	that	that	PRON
ijtc-759	175	15	were	be	AUX
ijtc-759	175	16	committed	commit	VERB
ijtc-759	175	17	from	from	ADP
ijtc-759	175	18	1985	1985	NUM
ijtc-759	175	19	to	to	ADP
ijtc-759	175	20	2015	2015	NUM
ijtc-759	175	21	,	,	PUNCT
ijtc-759	175	22	whereas	whereas	SCONJ
ijtc-759	175	23	vdp	vdp	PROPN
ijtc-759	175	24	in	in	ADP
ijtc-759	175	25	2022	2022	NUM
ijtc-759	175	26	was	be	AUX
ijtc-759	175	27	mainly	mainly	ADV
ijtc-759	175	28	designed	design	VERB
ijtc-759	175	29	to	to	PART
ijtc-759	175	30	forgive	forgive	VERB
ijtc-759	175	31	tax	tax	NOUN
ijtc-759	175	32	avoidances	avoidance	NOUN
ijtc-759	175	33	and	and	CCONJ
ijtc-759	175	34	or	or	CCONJ
ijtc-759	175	35	evasions	evasion	NOUN
ijtc-759	175	36	that	that	PRON
ijtc-759	175	37	were	be	AUX
ijtc-759	175	38	committed	commit	VERB
ijtc-759	175	39	from	from	ADP
ijtc-759	175	40	2016	2016	NUM
ijtc-759	175	41	to	to	ADP
ijtc-759	175	42	2020	2020	NUM
ijtc-759	175	43	.	.	PUNCT
ijtc-759	176	1	this	this	DET
ijtc-759	176	2	programme	programme	NOUN
ijtc-759	176	3	was	be	AUX
ijtc-759	176	4	offered	offer	VERB
ijtc-759	176	5	from	from	ADP
ijtc-759	176	6	1	1	NUM
ijtc-759	176	7	january	january	PROPN
ijtc-759	176	8	2022	2022	NUM
ijtc-759	176	9	to	to	ADP
ijtc-759	176	10	30	30	NUM
ijtc-759	176	11	june	june	PROPN
ijtc-759	176	12	2022	2022	NUM
ijtc-759	176	13	and	and	CCONJ
ijtc-759	176	14	it	it	PRON
ijtc-759	176	15	was	be	AUX
ijtc-759	176	16	classified	classify	VERB
ijtc-759	176	17	in	in	ADP
ijtc-759	176	18	two	two	NUM
ijtc-759	176	19	policies	policy	NOUN
ijtc-759	176	20	,	,	PUNCT
ijtc-759	176	21	which	which	PRON
ijtc-759	176	22	were	be	AUX
ijtc-759	176	23	planned	plan	VERB
ijtc-759	176	24	to	to	PART
ijtc-759	176	25	target	target	VERB
ijtc-759	176	26	different	different	ADJ
ijtc-759	176	27	participants	participant	NOUN
ijtc-759	176	28	.	.	PUNCT
ijtc-759	177	1	the	the	DET
ijtc-759	177	2	first	first	ADJ
ijtc-759	177	3	policy	policy	NOUN
ijtc-759	177	4	was	be	AUX
ijtc-759	177	5	offered	offer	VERB
ijtc-759	177	6	only	only	ADV
ijtc-759	177	7	to	to	ADP
ijtc-759	177	8	ex	ex	NOUN
ijtc-759	177	9	-	-	NOUN
ijtc-759	177	10	participants	participant	NOUN
ijtc-759	177	11	of	of	ADP
ijtc-759	177	12	tax	tax	NOUN
ijtc-759	177	13	amnesty	amnesty	NOUN
ijtc-759	177	14	2016	2016	NUM
ijtc-759	177	15	,	,	PUNCT
ijtc-759	177	16	hence	hence	ADV
ijtc-759	177	17	this	this	DET
ijtc-759	177	18	programme	programme	NOUN
ijtc-759	177	19	had	have	VERB
ijtc-759	177	20	captive	captive	ADJ
ijtc-759	177	21	participants	participant	NOUN
ijtc-759	177	22	.	.	PUNCT
ijtc-759	178	1	the	the	DET
ijtc-759	178	2	limitation	limitation	NOUN
ijtc-759	178	3	is	be	AUX
ijtc-759	178	4	explicable	explicable	ADJ
ijtc-759	178	5	because	because	SCONJ
ijtc-759	178	6	it	it	PRON
ijtc-759	178	7	was	be	AUX
ijtc-759	178	8	designed	design	VERB
ijtc-759	178	9	to	to	PART
ijtc-759	178	10	forgive	forgive	VERB
ijtc-759	178	11	tax	tax	NOUN
ijtc-759	178	12	burden	burden	NOUN
ijtc-759	178	13	from	from	ADP
ijtc-759	178	14	1985	1985	NUM
ijtc-759	178	15	to	to	ADP
ijtc-759	178	16	2015	2015	NUM
ijtc-759	178	17	in	in	ADP
ijtc-759	178	18	which	which	PRON
ijtc-759	178	19	the	the	DET
ijtc-759	178	20	tax	tax	NOUN
ijtc-759	178	21	amnesty	amnesty	NOUN
ijtc-759	178	22	2016	2016	NUM
ijtc-759	178	23	to	to	ADP
ijtc-759	178	24	2017	2017	NUM
ijtc-759	178	25	applied	apply	VERB
ijtc-759	178	26	.	.	PUNCT
ijtc-759	179	1	if	if	SCONJ
ijtc-759	179	2	this	this	DET
ijtc-759	179	3	first	first	ADJ
ijtc-759	179	4	policy	policy	NOUN
ijtc-759	179	5	offered	offer	VERB
ijtc-759	179	6	to	to	ADP
ijtc-759	179	7	all	all	DET
ijtc-759	179	8	taxpayers	taxpayer	NOUN
ijtc-759	179	9	,	,	PUNCT
ijtc-759	179	10	it	it	PRON
ijtc-759	179	11	will	will	AUX
ijtc-759	179	12	even	even	ADV
ijtc-759	179	13	show	show	VERB
ijtc-759	179	14	weaknesses	weakness	NOUN
ijtc-759	179	15	of	of	ADP
ijtc-759	179	16	tax	tax	NOUN
ijtc-759	179	17	law	law	NOUN
ijtc-759	179	18	enforcement	enforcement	NOUN
ijtc-759	179	19	and	and	CCONJ
ijtc-759	179	20	hesitation	hesitation	NOUN
ijtc-759	179	21	of	of	ADP
ijtc-759	179	22	the	the	DET
ijtc-759	179	23	government	government	NOUN
ijtc-759	179	24	to	to	PART
ijtc-759	179	25	take	take	VERB
ijtc-759	179	26	tougher	tough	ADJ
ijtc-759	179	27	action	action	NOUN
ijtc-759	179	28	in	in	ADP
ijtc-759	179	29	tackling	tackle	VERB
ijtc-759	179	30	avoidance	avoidance	NOUN
ijtc-759	179	31	and	and	CCONJ
ijtc-759	179	32	evasion	evasion	NOUN
ijtc-759	179	33	post	post	NOUN
ijtc-759	179	34	-	-	NOUN
ijtc-759	179	35	amnesty	amnesty	ADJ
ijtc-759	179	36	2016	2016	NUM
ijtc-759	179	37	.	.	PUNCT
ijtc-759	180	1	the	the	DET
ijtc-759	180	2	second	second	ADJ
ijtc-759	180	3	was	be	AUX
ijtc-759	180	4	offered	offer	VERB
ijtc-759	180	5	only	only	ADV
ijtc-759	180	6	to	to	ADP
ijtc-759	180	7	individual	individual	ADJ
ijtc-759	180	8	taxpayers	taxpayer	NOUN
ijtc-759	180	9	with	with	ADP
ijtc-759	180	10	forgiven	forgive	VERB
ijtc-759	180	11	period	period	NOUN
ijtc-759	180	12	from	from	ADP
ijtc-759	180	13	2016	2016	NUM
ijtc-759	180	14	to	to	ADP
ijtc-759	180	15	2020	2020	NUM
ijtc-759	180	16	,	,	PUNCT
ijtc-759	180	17	meaning	mean	VERB
ijtc-759	180	18	that	that	SCONJ
ijtc-759	180	19	an	an	DET
ijtc-759	180	20	individual	individual	ADJ
ijtc-759	180	21	taxpayer	taxpayer	NOUN
ijtc-759	180	22	can	can	AUX
ijtc-759	180	23	participate	participate	VERB
ijtc-759	180	24	in	in	ADP
ijtc-759	180	25	both	both	DET
ijtc-759	180	26	policies	policy	NOUN
ijtc-759	180	27	.	.	PUNCT
ijtc-759	181	1	with	with	ADP
ijtc-759	181	2	these	these	DET
ijtc-759	181	3	two	two	NUM
ijtc-759	181	4	designed	design	VERB
ijtc-759	181	5	policies	policy	NOUN
ijtc-759	181	6	,	,	PUNCT
ijtc-759	181	7	the	the	DET
ijtc-759	181	8	tax	tax	NOUN
ijtc-759	181	9	authority	authority	NOUN
ijtc-759	181	10	wanted	want	VERB
ijtc-759	181	11	to	to	PART
ijtc-759	181	12	distinguish	distinguish	VERB
ijtc-759	181	13	this	this	DET
ijtc-759	181	14	vdp	vdp	PROPN
ijtc-759	181	15	to	to	PART
ijtc-759	181	16	tax	tax	NOUN
ijtc-759	181	17	amnesty	amnesty	NOUN
ijtc-759	181	18	and	and	CCONJ
ijtc-759	181	19	refused	refuse	VERB
ijtc-759	181	20	this	this	DET
ijtc-759	181	21	programme	programme	NOUN
ijtc-759	181	22	to	to	PART
ijtc-759	181	23	be	be	AUX
ijtc-759	181	24	called	call	VERB
ijtc-759	181	25	tax	tax	NOUN
ijtc-759	181	26	amnesty	amnesty	NOUN
ijtc-759	181	27	second	second	ADJ
ijtc-759	181	28	phase	phase	NOUN
ijtc-759	181	29	(	(	PUNCT
ijtc-759	181	30	anam	anam	NOUN
ijtc-759	181	31	,	,	PUNCT
ijtc-759	181	32	2022	2022	NUM
ijtc-759	181	33	)	)	PUNCT
ijtc-759	181	34	.	.	PUNCT
ijtc-759	182	1	nevertheless	nevertheless	ADV
ijtc-759	182	2	,	,	PUNCT
ijtc-759	182	3	this	this	DET
ijtc-759	182	4	study	study	NOUN
ijtc-759	182	5	considers	consider	VERB
ijtc-759	182	6	this	this	DET
ijtc-759	182	7	programme	programme	NOUN
ijtc-759	182	8	is	be	AUX
ijtc-759	182	9	basically	basically	ADV
ijtc-759	182	10	same	same	ADJ
ijtc-759	182	11	with	with	ADP
ijtc-759	182	12	tax	tax	NOUN
ijtc-759	182	13	amnesty	amnesty	NOUN
ijtc-759	182	14	.	.	PUNCT
ijtc-759	183	1	first	first	ADJ
ijtc-759	183	2	policy	policy	NOUN
ijtc-759	183	3	’s	’s	PART
ijtc-759	183	4	tariffs	tariff	NOUN
ijtc-759	183	5	are	be	AUX
ijtc-759	183	6	offered	offer	VERB
ijtc-759	183	7	with	with	ADP
ijtc-759	183	8	various	various	ADJ
ijtc-759	183	9	schemes	scheme	NOUN
ijtc-759	183	10	:	:	PUNCT
ijtc-759	183	11	1	1	NUM
ijtc-759	183	12	)	)	PUNCT
ijtc-759	183	13	6	6	NUM
ijtc-759	183	14	%	%	NOUN
ijtc-759	183	15	of	of	ADP
ijtc-759	183	16	asset	asset	NOUN
ijtc-759	183	17	’s	’s	PART
ijtc-759	183	18	amount	amount	NOUN
ijtc-759	183	19	for	for	ADP
ijtc-759	183	20	onshore	onshore	NOUN
ijtc-759	183	21	declared	declare	VERB
ijtc-759	183	22	assets	asset	NOUN
ijtc-759	183	23	and	and	CCONJ
ijtc-759	183	24	or	or	CCONJ
ijtc-759	183	25	repatriated	repatriate	VERB
ijtc-759	183	26	assets	asset	NOUN
ijtc-759	183	27	so	so	ADV
ijtc-759	183	28	long	long	ADV
ijtc-759	183	29	as	as	SCONJ
ijtc-759	183	30	they	they	PRON
ijtc-759	183	31	are	be	AUX
ijtc-759	183	32	invested	invest	VERB
ijtc-759	183	33	in	in	ADP
ijtc-759	183	34	renewable	renewable	ADJ
ijtc-759	183	35	energy	energy	NOUN
ijtc-759	183	36	business	business	NOUN
ijtc-759	183	37	and	and	CCONJ
ijtc-759	183	38	state	state	NOUN
ijtc-759	183	39	’s	’s	PART
ijtc-759	183	40	securities	security	NOUN
ijtc-759	183	41	;	;	PUNCT
ijtc-759	183	42	2	2	X
ijtc-759	183	43	)	)	PUNCT
ijtc-759	183	44	8	8	NUM
ijtc-759	183	45	%	%	NOUN
ijtc-759	183	46	of	of	ADP
ijtc-759	183	47	asset	asset	NOUN
ijtc-759	183	48	’s	’s	PART
ijtc-759	183	49	amount	amount	NOUN
ijtc-759	183	50	for	for	ADP
ijtc-759	183	51	onshore	onshore	NOUN
ijtc-759	183	52	declared	declare	VERB
ijtc-759	183	53	assets	asset	NOUN
ijtc-759	183	54	and	and	CCONJ
ijtc-759	183	55	or	or	CCONJ
ijtc-759	183	56	repatriated	repatriate	VERB
ijtc-759	183	57	assets	asset	NOUN
ijtc-759	183	58	;	;	PUNCT
ijtc-759	183	59	and	and	CCONJ
ijtc-759	183	60	3	3	X
ijtc-759	183	61	)	)	PUNCT
ijtc-759	183	62	11	11	NUM
ijtc-759	183	63	%	%	NOUN
ijtc-759	183	64	of	of	ADP
ijtc-759	183	65	asset	asset	NOUN
ijtc-759	183	66	’s	’s	PART
ijtc-759	183	67	amount	amount	NOUN
ijtc-759	183	68	for	for	ADP
ijtc-759	183	69	offshore	offshore	ADJ
ijtc-759	183	70	declared	declare	VERB
ijtc-759	183	71	assets	asset	NOUN
ijtc-759	183	72	.	.	PUNCT
ijtc-759	184	1	on	on	ADP
ijtc-759	184	2	the	the	DET
ijtc-759	184	3	other	other	ADJ
ijtc-759	184	4	side	side	NOUN
ijtc-759	184	5	,	,	PUNCT
ijtc-759	184	6	tariffs	tariff	NOUN
ijtc-759	184	7	for	for	ADP
ijtc-759	184	8	second	second	ADJ
ijtc-759	184	9	policy	policy	NOUN
ijtc-759	184	10	are	be	AUX
ijtc-759	184	11	quite	quite	ADV
ijtc-759	184	12	high	high	ADJ
ijtc-759	184	13	with	with	ADP
ijtc-759	184	14	the	the	DET
ijtc-759	184	15	detail	detail	NOUN
ijtc-759	184	16	as	as	SCONJ
ijtc-759	184	17	follows	follow	VERB
ijtc-759	184	18	:	:	PUNCT
ijtc-759	184	19	1	1	NUM
ijtc-759	184	20	)	)	PUNCT
ijtc-759	184	21	12	12	NUM
ijtc-759	184	22	%	%	NOUN
ijtc-759	184	23	of	of	ADP
ijtc-759	184	24	asset	asset	NOUN
ijtc-759	184	25	’s	’s	PART
ijtc-759	184	26	amount	amount	NOUN
ijtc-759	184	27	for	for	ADP
ijtc-759	184	28	onshore	onshore	NOUN
ijtc-759	184	29	declared	declare	VERB
ijtc-759	184	30	assets	asset	NOUN
ijtc-759	184	31	and	and	CCONJ
ijtc-759	184	32	or	or	CCONJ
ijtc-759	184	33	repatriated	repatriate	VERB
ijtc-759	184	34	assets	asset	NOUN
ijtc-759	184	35	so	so	ADV
ijtc-759	184	36	long	long	ADV
ijtc-759	184	37	as	as	SCONJ
ijtc-759	184	38	they	they	PRON
ijtc-759	184	39	are	be	AUX
ijtc-759	184	40	invested	invest	VERB
ijtc-759	184	41	in	in	ADP
ijtc-759	184	42	renewable	renewable	ADJ
ijtc-759	184	43	energy	energy	NOUN
ijtc-759	184	44	business	business	NOUN
ijtc-759	184	45	and	and	CCONJ
ijtc-759	184	46	state	state	NOUN
ijtc-759	184	47	’s	’s	PART
ijtc-759	184	48	securities	security	NOUN
ijtc-759	184	49	;	;	PUNCT
ijtc-759	184	50	2	2	X
ijtc-759	184	51	)	)	PUNCT
ijtc-759	184	52	14	14	NUM
ijtc-759	184	53	%	%	NOUN
ijtc-759	184	54	of	of	ADP
ijtc-759	184	55	asset	asset	NOUN
ijtc-759	184	56	’s	’s	PART
ijtc-759	184	57	amount	amount	NOUN
ijtc-759	184	58	for	for	ADP
ijtc-759	184	59	onshore	onshore	NOUN
ijtc-759	184	60	declared	declare	VERB
ijtc-759	184	61	assets	asset	NOUN
ijtc-759	184	62	and	and	CCONJ
ijtc-759	184	63	or	or	CCONJ
ijtc-759	184	64	repatriated	repatriate	VERB
ijtc-759	184	65	assets	asset	NOUN
ijtc-759	184	66	;	;	PUNCT
ijtc-759	184	67	and	and	CCONJ
ijtc-759	184	68	3	3	X
ijtc-759	184	69	)	)	PUNCT
ijtc-759	184	70	18	18	NUM
ijtc-759	184	71	%	%	NOUN
ijtc-759	184	72	of	of	ADP
ijtc-759	184	73	asset	asset	NOUN
ijtc-759	184	74	’s	’s	PART
ijtc-759	184	75	amount	amount	NOUN
ijtc-759	184	76	for	for	ADP
ijtc-759	184	77	offshore	offshore	ADJ
ijtc-759	184	78	declared	declare	VERB
ijtc-759	184	79	assets	asset	NOUN
ijtc-759	184	80	this	this	DET
ijtc-759	184	81	programme	programme	NOUN
ijtc-759	184	82	was	be	AUX
ijtc-759	184	83	also	also	ADV
ijtc-759	184	84	regarded	regard	VERB
ijtc-759	184	85	as	as	ADV
ijtc-759	184	86	successful	successful	ADJ
ijtc-759	184	87	in	in	ADP
ijtc-759	184	88	terms	term	NOUN
ijtc-759	184	89	of	of	ADP
ijtc-759	184	90	short	short	ADJ
ijtc-759	184	91	-	-	PUNCT
ijtc-759	184	92	term	term	NOUN
ijtc-759	184	93	objective	objective	NOUN
ijtc-759	184	94	which	which	PRON
ijtc-759	184	95	is	be	AUX
ijtc-759	184	96	to	to	PART
ijtc-759	184	97	raise	raise	VERB
ijtc-759	184	98	immediate	immediate	ADJ
ijtc-759	184	99	fund	fund	NOUN
ijtc-759	184	100	with	with	ADP
ijtc-759	184	101	total	total	ADJ
ijtc-759	184	102	ransom	ransom	NOUN
ijtc-759	184	103	61,01	61,01	NOUN
ijtc-759	184	104	trillion	trillion	NUM
ijtc-759	184	105	rupiah	rupiah	NOUN
ijtc-759	184	106	,	,	PUNCT
ijtc-759	184	107	247.918	247.918	NUM
ijtc-759	184	108	participants	participant	NOUN
ijtc-759	184	109	,	,	PUNCT
ijtc-759	184	110	and	and	CCONJ
ijtc-759	184	111	total	total	ADJ
ijtc-759	184	112	declared	declare	VERB
ijtc-759	184	113	asset	asset	NOUN
ijtc-759	184	114	594,84	594,84	NUM
ijtc-759	184	115	trillion	trillion	NUM
ijtc-759	184	116	rupiah	rupiah	NOUN
ijtc-759	184	117	.	.	PUNCT
ijtc-759	185	1	the	the	DET
ijtc-759	185	2	detail	detail	NOUN
ijtc-759	185	3	result	result	NOUN
ijtc-759	185	4	of	of	ADP
ijtc-759	185	5	this	this	DET
ijtc-759	185	6	amnesty	amnesty	NOUN
ijtc-759	185	7	are	be	AUX
ijtc-759	185	8	as	as	SCONJ
ijtc-759	185	9	follows	follow	VERB
ijtc-759	185	10	:	:	PUNCT
ijtc-759	185	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	185	12	repeated	repeat	VERB
ijtc-759	185	13	tax	tax	NOUN
ijtc-759	185	14	amnesties	amnesty	NOUN
ijtc-759	185	15	in	in	ADP
ijtc-759	185	16	indonesia	indonesia	PROPN
ijtc-759	185	17	:	:	PUNCT
ijtc-759	185	18	an	an	DET
ijtc-759	185	19	evaluation	evaluation	NOUN
ijtc-759	185	20	of	of	ADP
ijtc-759	185	21	tax	tax	NOUN
ijtc-759	185	22	compliance	compliance	NOUN
ijtc-759	185	23	indradi	indradi	NOUN
ijtc-759	185	24	395	395	NUM
ijtc-759	185	25	|	|	ADV
ijtc-759	185	26	ilomata	ilomata	NOUN
ijtc-759	185	27	international	international	ADJ
ijtc-759	185	28	journal	journal	NOUN
ijtc-759	185	29	of	of	ADP
ijtc-759	185	30	tax	tax	PROPN
ijtc-759	185	31	&	&	CCONJ
ijtc-759	185	32	accounting	account	VERB
ijtc-759	185	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	185	34	table	table	NOUN
ijtc-759	185	35	4	4	NUM
ijtc-759	185	36	.	.	PUNCT
ijtc-759	185	37	results	result	NOUN
ijtc-759	185	38	of	of	ADP
ijtc-759	185	39	vdp	vdp	PROPN
ijtc-759	185	40	2022	2022	NUM
ijtc-759	185	41	description	description	NOUN
ijtc-759	185	42	policy	policy	NOUN
ijtc-759	186	1	i	i	PRON
ijtc-759	186	2	policy	policy	PROPN
ijtc-759	186	3	ii	ii	PROPN
ijtc-759	186	4	(	(	PUNCT
ijtc-759	186	5	only	only	ADV
ijtc-759	186	6	individual	individual	ADJ
ijtc-759	186	7	)	)	PUNCT
ijtc-759	186	8	individual	individual	ADJ
ijtc-759	186	9	corporate	corporate	ADJ
ijtc-759	186	10	participants	participant	NOUN
ijtc-759	186	11	78.389	78.389	NUM
ijtc-759	186	12	4.067	4.067	NUM
ijtc-759	186	13	225.603	225.603	NUM
ijtc-759	186	14	ransom	ransom	NOUN
ijtc-759	186	15	(	(	PUNCT
ijtc-759	186	16	in	in	ADP
ijtc-759	186	17	trillion	trillion	NUM
ijtc-759	186	18	rp	rp	NOUN
ijtc-759	186	19	)	)	PUNCT
ijtc-759	186	20	31,38	31,38	NUM
ijtc-759	186	21	1,53	1,53	NUM
ijtc-759	186	22	28,10	28,10	NUM
ijtc-759	186	23	grand	grand	ADJ
ijtc-759	186	24	total	total	ADJ
ijtc-759	186	25	61,01	61,01	NOUN
ijtc-759	186	26	declared	declare	VERB
ijtc-759	186	27	assets	asset	NOUN
ijtc-759	186	28	onshore	onshore	NOUN
ijtc-759	186	29	&	&	CCONJ
ijtc-759	186	30	repatriation	repatriation	PROPN
ijtc-759	186	31	(	(	PUNCT
ijtc-759	186	32	in	in	ADP
ijtc-759	186	33	trillion	trillion	NUM
ijtc-759	186	34	rp	rp	NOUN
ijtc-759	186	35	)	)	PUNCT
ijtc-759	186	36	327,43	327,43	NOUN
ijtc-759	186	37	17,17	17,17	NUM
ijtc-759	186	38	167,97	167,97	NUM
ijtc-759	186	39	invested	invest	VERB
ijtc-759	186	40	assets	asset	NOUN
ijtc-759	186	41	onshore	onshore	NOUN
ijtc-759	186	42	&	&	CCONJ
ijtc-759	186	43	repatriation	repatriation	PROPN
ijtc-759	186	44	(	(	PUNCT
ijtc-759	186	45	in	in	ADP
ijtc-759	186	46	trillion	trillion	NUM
ijtc-759	186	47	rp	rp	NOUN
ijtc-759	186	48	)	)	PUNCT
ijtc-759	186	49	15,11	15,11	NUM
ijtc-759	187	1	1,15	1,15	NUM
ijtc-759	187	2	6,10	6,10	NUM
ijtc-759	187	3	declared	declare	VERB
ijtc-759	187	4	assets	asset	NOUN
ijtc-759	187	5	offshore	offshore	ADV
ijtc-759	187	6	(	(	PUNCT
ijtc-759	187	7	in	in	ADP
ijtc-759	187	8	trillion	trillion	NUM
ijtc-759	187	9	rp	rp	NOUN
ijtc-759	187	10	)	)	PUNCT
ijtc-759	187	11	37,98	37,98	NOUN
ijtc-759	187	12	0,77	0,77	NUM
ijtc-759	187	13	21,16	21,16	NUM
ijtc-759	187	14	total	total	ADJ
ijtc-759	187	15	380,52	380,52	NUM
ijtc-759	187	16	19,09	19,09	NUM
ijtc-759	187	17	195,23	195,23	NUM
ijtc-759	187	18	grand	grand	ADJ
ijtc-759	187	19	total	total	ADJ
ijtc-759	187	20	594,84	594,84	NUM
ijtc-759	187	21	source	source	NOUN
ijtc-759	187	22	:	:	PUNCT
ijtc-759	187	23	directorate	directorate	ADJ
ijtc-759	187	24	general	general	NOUN
ijtc-759	187	25	of	of	ADP
ijtc-759	187	26	taxes	taxis	NOUN
ijtc-759	187	27	(	(	PUNCT
ijtc-759	187	28	all	all	DET
ijtc-759	187	29	figures	figure	NOUN
ijtc-759	187	30	using	use	VERB
ijtc-759	187	31	indonesian	indonesian	ADJ
ijtc-759	187	32	format	format	NOUN
ijtc-759	187	33	)	)	PUNCT
ijtc-759	187	34	3	3	NUM
ijtc-759	187	35	.	.	X
ijtc-759	187	36	analysis	analysis	NOUN
ijtc-759	187	37	of	of	ADP
ijtc-759	187	38	compliance	compliance	NOUN
ijtc-759	187	39	3.1	3.1	NUM
ijtc-759	187	40	.	.	PUNCT
ijtc-759	188	1	formal	formal	ADJ
ijtc-759	188	2	compliance	compliance	NOUN
ijtc-759	188	3	in	in	ADP
ijtc-759	188	4	general	general	ADJ
ijtc-759	188	5	,	,	PUNCT
ijtc-759	188	6	formal	formal	ADJ
ijtc-759	188	7	compliance	compliance	NOUN
ijtc-759	188	8	is	be	AUX
ijtc-759	188	9	a	a	DET
ijtc-759	188	10	compliance	compliance	NOUN
ijtc-759	188	11	level	level	NOUN
ijtc-759	188	12	related	relate	VERB
ijtc-759	188	13	to	to	ADP
ijtc-759	188	14	non	non	ADJ
ijtc-759	188	15	-	-	ADJ
ijtc-759	188	16	payment	payment	ADJ
ijtc-759	188	17	obligation	obligation	NOUN
ijtc-759	188	18	of	of	ADP
ijtc-759	188	19	taxpayers	taxpayer	NOUN
ijtc-759	188	20	based	base	VERB
ijtc-759	188	21	on	on	ADP
ijtc-759	188	22	the	the	DET
ijtc-759	188	23	tax	tax	NOUN
ijtc-759	188	24	law	law	NOUN
ijtc-759	188	25	.	.	PUNCT
ijtc-759	189	1	this	this	DET
ijtc-759	189	2	study	study	NOUN
ijtc-759	189	3	discusses	discuss	VERB
ijtc-759	189	4	two	two	NUM
ijtc-759	189	5	key	key	ADJ
ijtc-759	189	6	figures	figure	NOUN
ijtc-759	189	7	in	in	ADP
ijtc-759	189	8	formal	formal	ADJ
ijtc-759	189	9	compliance	compliance	NOUN
ijtc-759	189	10	which	which	PRON
ijtc-759	189	11	are	be	AUX
ijtc-759	189	12	the	the	DET
ijtc-759	189	13	number	number	NOUN
ijtc-759	189	14	of	of	ADP
ijtc-759	189	15	taxpayers	taxpayer	NOUN
ijtc-759	189	16	registered	register	VERB
ijtc-759	189	17	in	in	ADP
ijtc-759	189	18	the	the	DET
ijtc-759	189	19	tax	tax	NOUN
ijtc-759	189	20	system	system	NOUN
ijtc-759	189	21	and	and	CCONJ
ijtc-759	189	22	annual	annual	ADJ
ijtc-759	189	23	income	income	NOUN
ijtc-759	189	24	tax	tax	NOUN
ijtc-759	189	25	return	return	NOUN
ijtc-759	189	26	filing	filing	NOUN
ijtc-759	189	27	as	as	ADP
ijtc-759	189	28	main	main	ADJ
ijtc-759	189	29	indicators	indicator	NOUN
ijtc-759	189	30	of	of	ADP
ijtc-759	189	31	formal	formal	ADJ
ijtc-759	189	32	compliance	compliance	NOUN
ijtc-759	189	33	,	,	PUNCT
ijtc-759	189	34	before	before	ADP
ijtc-759	189	35	and	and	CCONJ
ijtc-759	189	36	after	after	ADP
ijtc-759	189	37	amnesties	amnesty	NOUN
ijtc-759	189	38	.	.	PUNCT
ijtc-759	190	1	although	although	SCONJ
ijtc-759	190	2	,	,	PUNCT
ijtc-759	190	3	from	from	ADP
ijtc-759	190	4	my	my	PRON
ijtc-759	190	5	perspective	perspective	NOUN
ijtc-759	190	6	,	,	PUNCT
ijtc-759	190	7	formal	formal	ADJ
ijtc-759	190	8	compliance	compliance	NOUN
ijtc-759	190	9	is	be	AUX
ijtc-759	190	10	not	not	PART
ijtc-759	190	11	the	the	DET
ijtc-759	190	12	essence	essence	NOUN
ijtc-759	190	13	of	of	ADP
ijtc-759	190	14	tax	tax	NOUN
ijtc-759	190	15	compliance	compliance	NOUN
ijtc-759	190	16	but	but	CCONJ
ijtc-759	190	17	at	at	ADP
ijtc-759	190	18	the	the	DET
ijtc-759	190	19	least	least	ADJ
ijtc-759	190	20	it	it	PRON
ijtc-759	190	21	delivers	deliver	VERB
ijtc-759	190	22	complement	complement	NOUN
ijtc-759	190	23	insight	insight	NOUN
ijtc-759	190	24	of	of	ADP
ijtc-759	190	25	material	material	NOUN
ijtc-759	190	26	compliance	compliance	NOUN
ijtc-759	190	27	as	as	ADP
ijtc-759	190	28	the	the	DET
ijtc-759	190	29	center	center	NOUN
ijtc-759	190	30	of	of	ADP
ijtc-759	190	31	this	this	DET
ijtc-759	190	32	analysis	analysis	NOUN
ijtc-759	190	33	.	.	PUNCT
ijtc-759	191	1	table	table	NOUN
ijtc-759	191	2	5	5	NUM
ijtc-759	191	3	.	.	PUNCT
ijtc-759	191	4	number	number	NOUN
ijtc-759	191	5	of	of	ADP
ijtc-759	191	6	taxpayers	taxpayer	NOUN
ijtc-759	191	7	and	and	CCONJ
ijtc-759	191	8	annual	annual	ADJ
ijtc-759	191	9	tax	tax	NOUN
ijtc-759	191	10	return	return	NOUN
ijtc-759	191	11	filing	file	VERB
ijtc-759	191	12	2002	2002	NUM
ijtc-759	191	13	to	to	ADP
ijtc-759	191	14	2021	2021	NUM
ijtc-759	191	15	year	year	NOUN
ijtc-759	191	16	registered	register	VERB
ijtc-759	191	17	taxpayers	taxpayer	NOUN
ijtc-759	191	18	(	(	PUNCT
ijtc-759	191	19	rt	rt	NOUN
ijtc-759	191	20	)	)	PUNCT
ijtc-759	191	21	effective	effective	ADJ
ijtc-759	191	22	taxpayers	taxpayer	NOUN
ijtc-759	191	23	(	(	PUNCT
ijtc-759	191	24	et	et	NOUN
ijtc-759	191	25	)	)	PUNCT
ijtc-759	191	26	noneffective	noneffective	ADJ
ijtc-759	191	27	taxpayers	taxpayer	NOUN
ijtc-759	191	28	(	(	PUNCT
ijtc-759	191	29	nt	not	PART
ijtc-759	191	30	)	)	PUNCT
ijtc-759	191	31	annual	annual	ADJ
ijtc-759	191	32	tax	tax	NOUN
ijtc-759	191	33	returns	return	NOUN
ijtc-759	191	34	filed	file	VERB
ijtc-759	191	35	(	(	PUNCT
ijtc-759	191	36	atrf	atrf	ADV
ijtc-759	191	37	)	)	PUNCT
ijtc-759	191	38	δ	δ	PROPN
ijtc-759	191	39	et	et	NOUN
ijtc-759	191	40	(	(	PUNCT
ijtc-759	191	41	%	%	INTJ
ijtc-759	191	42	)	)	PUNCT
ijtc-759	191	43	δ	δ	PROPN
ijtc-759	191	44	atrf	atrf	ADV
ijtc-759	191	45	(	(	PUNCT
ijtc-759	191	46	%	%	NOUN
ijtc-759	191	47	)	)	PUNCT
ijtc-759	191	48	atrf	atrf	ADV
ijtc-759	191	49	÷	÷	NUM
ijtc-759	191	50	rt	rt	PROPN
ijtc-759	191	51	(	(	PUNCT
ijtc-759	191	52	%	%	NOUN
ijtc-759	191	53	)	)	PUNCT
ijtc-759	191	54	atrf	atrf	ADV
ijtc-759	191	55	÷	÷	NUM
ijtc-759	191	56	et	et	PROPN
ijtc-759	191	57	(	(	PUNCT
ijtc-759	191	58	%	%	INTJ
ijtc-759	191	59	)	)	PUNCT
ijtc-759	191	60	2002	2002	NUM
ijtc-759	191	61	3.053.934	3.053.934	NUM
ijtc-759	191	62	2.781.559	2.781.559	NUM
ijtc-759	191	63	272.375	272.375	NUM
ijtc-759	191	64	967.613	967.613	NUM
ijtc-759	191	65	n	n	CCONJ
ijtc-759	191	66	/	/	SYM
ijtc-759	191	67	a	a	DET
ijtc-759	191	68	n	n	NOUN
ijtc-759	191	69	/	/	SYM
ijtc-759	191	70	a	a	DET
ijtc-759	191	71	31,68	31,68	PROPN
ijtc-759	191	72	34,79	34,79	NOUN
ijtc-759	191	73	2003	2003	NUM
ijtc-759	191	74	3.457.734	3.457.734	NUM
ijtc-759	191	75	3.145.745	3.145.745	NUM
ijtc-759	191	76	311.989	311.989	NUM
ijtc-759	191	77	1.070.192	1.070.192	NUM
ijtc-759	191	78	13,09	13,09	NUM
ijtc-759	191	79	10,60	10,60	NUM
ijtc-759	191	80	30,95	30,95	NUM
ijtc-759	191	81	34,02	34,02	NUM
ijtc-759	191	82	2004	2004	NUM
ijtc-759	191	83	3.845.171	3.845.171	NUM
ijtc-759	191	84	3.528.857	3.528.857	NUM
ijtc-759	191	85	316.314	316.314	NUM
ijtc-759	191	86	1.182.437	1.182.437	NUM
ijtc-759	191	87	12,18	12,18	NUM
ijtc-759	191	88	10,49	10,49	NUM
ijtc-759	191	89	30,75	30,75	NUM
ijtc-759	191	90	33,51	33,51	NUM
ijtc-759	191	91	2005	2005	NUM
ijtc-759	191	92	4.206.762	4.206.762	NUM
ijtc-759	191	93	3.883.378	3.883.378	NUM
ijtc-759	191	94	323.384	323.384	NUM
ijtc-759	191	95	1.240.571	1.240.571	NUM
ijtc-759	191	96	10,05	10,05	NUM
ijtc-759	191	97	4,92	4,92	NUM
ijtc-759	191	98	29,49	29,49	NUM
ijtc-759	191	99	31,95	31,95	NUM
ijtc-759	191	100	2006	2006	NUM
ijtc-759	191	101	4.668.458	4.668.458	NUM
ijtc-759	191	102	4.083.536	4.083.536	NUM
ijtc-759	191	103	584.922	584.922	NUM
ijtc-759	191	104	1.278.290	1.278.290	NUM
ijtc-759	191	105	5,15	5,15	NOUN
ijtc-759	191	106	3,04	3,04	NUM
ijtc-759	191	107	27,38	27,38	NUM
ijtc-759	191	108	31,30	31,30	NUM
ijtc-759	191	109	2007	2007	NUM
ijtc-759	191	110	6.694.236	6.694.236	NUM
ijtc-759	192	1	4.478.032	4.478.032	NUM
ijtc-759	192	2	2.216.204	2.216.204	NUM
ijtc-759	192	3	1.113.694	1.113.694	NUM
ijtc-759	192	4	9,66	9,66	NUM
ijtc-759	192	5	-12,88	-12,88	NUM
ijtc-759	192	6	16,64	16,64	NUM
ijtc-759	192	7	24,87	24,87	NUM
ijtc-759	192	8	2008	2008	NUM
ijtc-759	192	9	10.682.099	10.682.099	NUM
ijtc-759	192	10	6.776.241	6.776.241	NUM
ijtc-759	192	11	3.905.858	3.905.858	NUM
ijtc-759	192	12	2.097.849	2.097.849	NUM
ijtc-759	192	13	51,32	51,32	NUM
ijtc-759	192	14	88,37	88,37	NUM
ijtc-759	192	15	19,64	19,64	NUM
ijtc-759	192	16	30,96	30,96	NUM
ijtc-759	192	17	2009	2009	NUM
ijtc-759	192	18	15.911.576	15.911.576	NUM
ijtc-759	192	19	10.389.590	10.389.590	NUM
ijtc-759	192	20	5.521.986	5.521.986	NUM
ijtc-759	192	21	5.413.114	5.413.114	NUM
ijtc-759	192	22	53,32	53,32	NUM
ijtc-759	192	23	158,03	158,03	NUM
ijtc-759	192	24	34,02	34,02	NUM
ijtc-759	192	25	52,10	52,10	NUM
ijtc-759	192	26	2010	2010	NUM
ijtc-759	192	27	19.112.590	19.112.590	NUM
ijtc-759	192	28	14.101.933	14.101.933	NUM
ijtc-759	193	1	5.010.657	5.010.657	NUM
ijtc-759	193	2	8.202.309	8.202.309	NUM
ijtc-759	193	3	35,73	35,73	NUM
ijtc-759	193	4	51,53	51,53	NUM
ijtc-759	193	5	42,92	42,92	NOUN
ijtc-759	193	6	58,16	58,16	NUM
ijtc-759	193	7	2011	2011	NUM
ijtc-759	193	8	22.319.073	22.319.073	NUM
ijtc-759	194	1	17.694.317	17.694.317	NUM
ijtc-759	194	2	4.624.756	4.624.756	NUM
ijtc-759	194	3	9.332.626	9.332.626	NUM
ijtc-759	194	4	25,47	25,47	NUM
ijtc-759	194	5	13,78	13,78	NUM
ijtc-759	194	6	41,81	41,81	NOUN
ijtc-759	194	7	52,74	52,74	ADV
ijtc-759	194	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-759	194	9	repeated	repeat	VERB
ijtc-759	194	10	tax	tax	NOUN
ijtc-759	194	11	amnesties	amnesty	NOUN
ijtc-759	194	12	in	in	ADP
ijtc-759	194	13	indonesia	indonesia	PROPN
ijtc-759	194	14	:	:	PUNCT
ijtc-759	194	15	an	an	DET
ijtc-759	194	16	evaluation	evaluation	NOUN
ijtc-759	194	17	of	of	ADP
ijtc-759	194	18	tax	tax	NOUN
ijtc-759	194	19	compliance	compliance	NOUN
ijtc-759	194	20	indradi	indradi	NOUN
ijtc-759	194	21	396	396	NUM
ijtc-759	194	22	|	|	ADV
ijtc-759	194	23	ilomata	ilomata	PROPN
ijtc-759	194	24	international	international	ADJ
ijtc-759	194	25	journal	journal	NOUN
ijtc-759	194	26	of	of	ADP
ijtc-759	194	27	tax	tax	PROPN
ijtc-759	194	28	&	&	CCONJ
ijtc-759	194	29	accounting	accounting	PROPN
ijtc-759	194	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	194	31	2012	2012	NUM
ijtc-759	194	32	24.812.569	24.812.569	NUM
ijtc-759	194	33	17.659.278	17.659.278	NUM
ijtc-759	194	34	7.153.291	7.153.291	NUM
ijtc-759	194	35	9.237.948	9.237.948	NUM
ijtc-759	194	36	-0,20	-0,20	INTJ
ijtc-759	194	37	-1,01	-1,01	PROPN
ijtc-759	194	38	37,23	37,23	NUM
ijtc-759	194	39	52,31	52,31	NUM
ijtc-759	194	40	2013	2013	NUM
ijtc-759	194	41	28.002.205	28.002.205	NUM
ijtc-759	194	42	17.731.736	17.731.736	NUM
ijtc-759	194	43	10.270.469	10.270.469	NUM
ijtc-759	194	44	9.967.904	9.967.904	NUM
ijtc-759	194	45	0,41	0,41	NOUN
ijtc-759	194	46	7,90	7,90	NUM
ijtc-759	194	47	35,60	35,60	NUM
ijtc-759	194	48	56,22	56,22	NOUN
ijtc-759	194	49	2014	2014	NUM
ijtc-759	194	50	30.574.428	30.574.428	NUM
ijtc-759	194	51	18.357.833	18.357.833	NUM
ijtc-759	194	52	12.216.595	12.216.595	NUM
ijtc-759	194	53	10.854.819	10.854.819	NUM
ijtc-759	194	54	3,53	3,53	NOUN
ijtc-759	194	55	8,90	8,90	NUM
ijtc-759	194	56	35,50	35,50	NUM
ijtc-759	194	57	59,13	59,13	NUM
ijtc-759	194	58	2015	2015	NUM
ijtc-759	195	1	33.313.655	33.313.655	NUM
ijtc-759	196	1	18.159.840	18.159.840	NOUN
ijtc-759	196	2	15.153.815	15.153.815	NUM
ijtc-759	196	3	10.975.909	10.975.909	NUM
ijtc-759	196	4	-1,08	-1,08	PUNCT
ijtc-759	196	5	1,12	1,12	NUM
ijtc-759	196	6	32,95	32,95	NUM
ijtc-759	196	7	60,44	60,44	NUM
ijtc-759	196	8	2016	2016	NUM
ijtc-759	196	9	36.398.089	36.398.089	NUM
ijtc-759	196	10	20.165.718	20.165.718	NUM
ijtc-759	196	11	16.232.371	16.232.371	NUM
ijtc-759	196	12	12.256.401	12.256.401	NUM
ijtc-759	196	13	11,05	11,05	NOUN
ijtc-759	196	14	11,67	11,67	NUM
ijtc-759	196	15	33,67	33,67	NUM
ijtc-759	196	16	60,78	60,78	PROPN
ijtc-759	196	17	2017	2017	NUM
ijtc-759	196	18	39.781.620	39.781.620	NUM
ijtc-759	196	19	16.598.887	16.598.887	NUM
ijtc-759	196	20	23.182.733	23.182.733	NUM
ijtc-759	196	21	12.047.967	12.047.967	NUM
ijtc-759	196	22	-17,69	-17,69	NUM
ijtc-759	196	23	-1,70	-1,70	PROPN
ijtc-759	196	24	30,29	30,29	NUM
ijtc-759	196	25	72,58	72,58	NUM
ijtc-759	196	26	2018	2018	NUM
ijtc-759	196	27	42.536.341	42.536.341	NUM
ijtc-759	196	28	17.653.046	17.653.046	ADJ
ijtc-759	196	29	24.883.295	24.883.295	NUM
ijtc-759	196	30	12.551.444	12.551.444	NUM
ijtc-759	196	31	6,35	6,35	NOUN
ijtc-759	196	32	4,18	4,18	NUM
ijtc-759	197	1	29,51	29,51	NUM
ijtc-759	197	2	71,10	71,10	NUM
ijtc-759	197	3	2019	2019	NUM
ijtc-759	197	4	45.927.569	45.927.569	NOUN
ijtc-759	197	5	18.334.683	18.334.683	NUM
ijtc-759	198	1	27.592.886	27.592.886	NUM
ijtc-759	198	2	13.394.502	13.394.502	NUM
ijtc-759	199	1	3,86	3,86	NUM
ijtc-759	199	2	6,72	6,72	NUM
ijtc-759	199	3	29,16	29,16	NUM
ijtc-759	199	4	73,06	73,06	NUM
ijtc-759	199	5	2020	2020	NUM
ijtc-759	200	1	49.845.432	49.845.432	NUM
ijtc-759	200	2	19.006.794	19.006.794	NUM
ijtc-759	200	3	30.838.638	30.838.638	NOUN
ijtc-759	200	4	14.755.255	14.755.255	NUM
ijtc-759	200	5	3,67	3,67	NUM
ijtc-759	200	6	10,16	10,16	NUM
ijtc-759	200	7	29,60	29,60	NUM
ijtc-759	200	8	77,63	77,63	NOUN
ijtc-759	200	9	2021	2021	NUM
ijtc-759	200	10	66.351.573	66.351.573	NOUN
ijtc-759	200	11	19.002.585	19.002.585	NUM
ijtc-759	201	1	47.348.988	47.348.988	NUM
ijtc-759	201	2	15.976.387	15.976.387	NUM
ijtc-759	201	3	-0,02	-0,02	PUNCT
ijtc-759	201	4	8,28	8,28	NUM
ijtc-759	201	5	24,08	24,08	NUM
ijtc-759	201	6	84,07	84,07	NUM
ijtc-759	201	7	source	source	NOUN
ijtc-759	201	8	:	:	PUNCT
ijtc-759	201	9	annual	annual	ADJ
ijtc-759	201	10	report	report	NOUN
ijtc-759	201	11	directorate	directorate	ADJ
ijtc-759	201	12	general	general	ADJ
ijtc-759	201	13	of	of	ADP
ijtc-759	201	14	taxes	taxis	NOUN
ijtc-759	201	15	2007	2007	NUM
ijtc-759	201	16	-	-	SYM
ijtc-759	201	17	2021	2021	NUM
ijtc-759	201	18	(	(	PUNCT
ijtc-759	201	19	all	all	DET
ijtc-759	201	20	figures	figure	NOUN
ijtc-759	201	21	using	use	VERB
ijtc-759	201	22	indonesian	indonesian	ADJ
ijtc-759	201	23	format	format	NOUN
ijtc-759	201	24	)	)	PUNCT
ijtc-759	201	25	table	table	NOUN
ijtc-759	201	26	6	6	NUM
ijtc-759	201	27	.	.	PUNCT
ijtc-759	201	28	processed	process	VERB
ijtc-759	201	29	data	datum	NOUN
ijtc-759	201	30	of	of	ADP
ijtc-759	201	31	number	number	NOUN
ijtc-759	201	32	of	of	ADP
ijtc-759	201	33	taxpayers	taxpayer	NOUN
ijtc-759	201	34	and	and	CCONJ
ijtc-759	201	35	annual	annual	ADJ
ijtc-759	201	36	tax	tax	NOUN
ijtc-759	201	37	return	return	NOUN
ijtc-759	201	38	filing	file	VERB
ijtc-759	201	39	2002	2002	NUM
ijtc-759	201	40	to	to	ADP
ijtc-759	201	41	2021	2021	NUM
ijtc-759	201	42	description	description	NOUN
ijtc-759	201	43	tax	tax	NOUN
ijtc-759	201	44	amnesty	amnesty	NOUN
ijtc-759	201	45	2008	2008	NUM
ijtc-759	201	46	tax	tax	NOUN
ijtc-759	201	47	amnesty	amnesty	NOUN
ijtc-759	201	48	2016	2016	NUM
ijtc-759	201	49	tax	tax	NOUN
ijtc-759	201	50	amnesty	amnesty	NOUN
ijtc-759	201	51	2022	2022	NUM
ijtc-759	201	52	2002	2002	NUM
ijtc-759	201	53	-	-	SYM
ijtc-759	201	54	2007	2007	NUM
ijtc-759	201	55	2008	2008	NUM
ijtc-759	201	56	-	-	SYM
ijtc-759	201	57	2021	2021	NUM
ijtc-759	201	58	2002	2002	NUM
ijtc-759	201	59	-	-	SYM
ijtc-759	201	60	2015	2015	NUM
ijtc-759	201	61	2016	2016	NUM
ijtc-759	201	62	-	-	SYM
ijtc-759	201	63	2021	2021	NUM
ijtc-759	201	64	2002	2002	NUM
ijtc-759	201	65	-	-	SYM
ijtc-759	201	66	2021	2021	NUM
ijtc-759	201	67	�	�	NOUN
ijtc-759	201	68	̅	̅	NOUN
ijtc-759	201	69	�	�	PROPN
ijtc-759	201	70	rt	rt	NOUN
ijtc-759	201	71	4.321.049	4.321.049	NUM
ijtc-759	201	72	33.254.916	33.254.916	NUM
ijtc-759	201	73	15.046.749	15.046.749	NOUN
ijtc-759	201	74	46.806.771	46.806.771	PROPN
ijtc-759	201	75	24.574.756	24.574.756	PROPN
ijtc-759	201	76	�	�	NOUN
ijtc-759	201	77	̅	̅	NOUN
ijtc-759	201	78	�	�	PROPN
ijtc-759	201	79	et	et	NOUN
ijtc-759	201	80	3.650.185	3.650.185	NUM
ijtc-759	201	81	16.545.177	16.545.177	NUM
ijtc-759	201	82	10.197.991	10.197.991	NUM
ijtc-759	201	83	18.460.286	18.460.286	PROPN
ijtc-759	201	84	12.676.679	12.676.679	NUM
ijtc-759	201	85	�	�	NOUN
ijtc-759	201	86	̅	̅	NOUN
ijtc-759	201	87	�	�	NOUN
ijtc-759	201	88	nt	nt	ADP
ijtc-759	201	89	670.865	670.865	NUM
ijtc-759	201	90	16.709.738	16.709.738	NUM
ijtc-759	201	91	4.848.758	4.848.758	NUM
ijtc-759	201	92	28.346.485	28.346.485	NUM
ijtc-759	201	93	11.898.076	11.898.076	NUM
ijtc-759	201	94	�	�	NOUN
ijtc-759	201	95	̅	̅	NOUN
ijtc-759	201	96	�	�	NOUN
ijtc-759	201	97	atrf	atrf	ADV
ijtc-759	201	98	1.142.133	1.142.133	NUM
ijtc-759	201	99	10.504.602	10.504.602	NUM
ijtc-759	201	100	5.209.663	5.209.663	NUM
ijtc-759	201	101	13.496.993	13.496.993	NUM
ijtc-759	201	102	7.695.862	7.695.862	NUM
ijtc-759	201	103	�	�	NOUN
ijtc-759	201	104	̅	̅	NOUN
ijtc-759	201	105	�	�	PROPN
ijtc-759	201	106	δ	δ	PROPN
ijtc-759	201	107	et	et	PROPN
ijtc-759	201	108	(	(	PUNCT
ijtc-759	201	109	%	%	INTJ
ijtc-759	201	110	)	)	PUNCT
ijtc-759	201	111	10,03	10,03	PROPN
ijtc-759	201	112	12,55	12,55	NUM
ijtc-759	201	113	16,82	16,82	NOUN
ijtc-759	201	114	1,20	1,20	NUM
ijtc-759	201	115	11,89	11,89	PROPN
ijtc-759	201	116	�	�	PROPN
ijtc-759	201	117	̅	̅	NOUN
ijtc-759	201	118	�	�	NOUN
ijtc-759	201	119	δ	δ	NOUN
ijtc-759	201	120	atrf	atrf	ADV
ijtc-759	201	121	(	(	PUNCT
ijtc-759	201	122	%	%	INTJ
ijtc-759	201	123	)	)	PUNCT
ijtc-759	201	124	3,23	3,23	NUM
ijtc-759	201	125	26,28	26,28	NUM
ijtc-759	201	126	26,52	26,52	NUM
ijtc-759	201	127	6,55	6,55	PROPN
ijtc-759	201	128	20,22	20,22	NUM
ijtc-759	201	129	�	�	NOUN
ijtc-759	201	130	̅	̅	NOUN
ijtc-759	201	131	�	�	NOUN
ijtc-759	201	132	atrf	atrf	NOUN
ijtc-759	201	133	/	/	SYM
ijtc-759	201	134	rt	rt	PROPN
ijtc-759	201	135	(	(	PUNCT
ijtc-759	201	136	%	%	NOUN
ijtc-759	201	137	)	)	PUNCT
ijtc-759	201	138	27,82	27,82	NOUN
ijtc-759	202	1	32,57	32,57	NOUN
ijtc-759	202	2	31,90	31,90	NUM
ijtc-759	202	3	29,39	29,39	NUM
ijtc-759	202	4	31,14	31,14	ADV
ijtc-759	202	5	�	�	NOUN
ijtc-759	202	6	̅	̅	NOUN
ijtc-759	202	7	�	�	NOUN
ijtc-759	202	8	atrf	atrf	NOUN
ijtc-759	202	9	/	/	SYM
ijtc-759	202	10	et	et	NOUN
ijtc-759	202	11	(	(	PUNCT
ijtc-759	202	12	%	%	NOUN
ijtc-759	202	13	)	)	PUNCT
ijtc-759	203	1	31,74	31,74	NUM
ijtc-759	203	2	61,52	61,52	NUM
ijtc-759	203	3	43,75	43,75	NOUN
ijtc-759	203	4	73,20	73,20	NUM
ijtc-759	203	5	52,59	52,59	NUM
ijtc-759	203	6	source	source	NOUN
ijtc-759	203	7	:	:	PUNCT
ijtc-759	203	8	author	author	NOUN
ijtc-759	203	9	’s	’s	PART
ijtc-759	203	10	calculation	calculation	NOUN
ijtc-759	203	11	(	(	PUNCT
ijtc-759	203	12	all	all	DET
ijtc-759	203	13	figures	figure	NOUN
ijtc-759	203	14	using	use	VERB
ijtc-759	203	15	indonesian	indonesian	ADJ
ijtc-759	203	16	format	format	NOUN
ijtc-759	203	17	)	)	PUNCT
ijtc-759	203	18	table	table	NOUN
ijtc-759	203	19	5	5	NUM
ijtc-759	203	20	depicts	depict	VERB
ijtc-759	203	21	the	the	DET
ijtc-759	203	22	number	number	NOUN
ijtc-759	203	23	of	of	ADP
ijtc-759	203	24	registered	register	VERB
ijtc-759	203	25	taxpayers	taxpayer	NOUN
ijtc-759	203	26	,	,	PUNCT
ijtc-759	203	27	effective	effective	ADJ
ijtc-759	203	28	taxpayers	taxpayer	NOUN
ijtc-759	203	29	,	,	PUNCT
ijtc-759	203	30	non	non	ADJ
ijtc-759	203	31	-	-	ADJ
ijtc-759	203	32	effective	effective	ADJ
ijtc-759	203	33	taxpayers	taxpayer	NOUN
ijtc-759	203	34	,	,	PUNCT
ijtc-759	203	35	growth	growth	NOUN
ijtc-759	203	36	of	of	ADP
ijtc-759	203	37	effective	effective	ADJ
ijtc-759	203	38	taxpayers	taxpayer	NOUN
ijtc-759	203	39	,	,	PUNCT
ijtc-759	203	40	growth	growth	NOUN
ijtc-759	203	41	of	of	ADP
ijtc-759	203	42	annual	annual	ADJ
ijtc-759	203	43	tax	tax	NOUN
ijtc-759	203	44	returns	return	NOUN
ijtc-759	203	45	filed	file	VERB
ijtc-759	203	46	,	,	PUNCT
ijtc-759	203	47	ratio	ratio	NOUN
ijtc-759	203	48	of	of	ADP
ijtc-759	203	49	annual	annual	ADJ
ijtc-759	203	50	tax	tax	NOUN
ijtc-759	203	51	returns	return	NOUN
ijtc-759	203	52	filed	file	VERB
ijtc-759	203	53	to	to	ADP
ijtc-759	203	54	registered	registered	ADJ
ijtc-759	203	55	taxpayers	taxpayer	NOUN
ijtc-759	203	56	,	,	PUNCT
ijtc-759	203	57	and	and	CCONJ
ijtc-759	203	58	ratio	ratio	NOUN
ijtc-759	203	59	of	of	ADP
ijtc-759	203	60	annual	annual	ADJ
ijtc-759	203	61	tax	tax	NOUN
ijtc-759	203	62	returns	return	NOUN
ijtc-759	203	63	filed	file	VERB
ijtc-759	203	64	to	to	ADP
ijtc-759	203	65	effective	effective	ADJ
ijtc-759	203	66	taxpayers	taxpayer	NOUN
ijtc-759	203	67	.	.	PUNCT
ijtc-759	204	1	meanwhile	meanwhile	ADV
ijtc-759	204	2	,	,	PUNCT
ijtc-759	204	3	table	table	NOUN
ijtc-759	204	4	6	6	NUM
ijtc-759	204	5	contains	contain	VERB
ijtc-759	204	6	average	average	ADJ
ijtc-759	204	7	values	value	NOUN
ijtc-759	204	8	of	of	ADP
ijtc-759	204	9	each	each	DET
ijtc-759	204	10	item	item	NOUN
ijtc-759	204	11	in	in	ADP
ijtc-759	204	12	table	table	NOUN
ijtc-759	204	13	5	5	NUM
ijtc-759	204	14	.	.	PUNCT
ijtc-759	205	1	the	the	DET
ijtc-759	205	2	calculations	calculation	NOUN
ijtc-759	205	3	of	of	ADP
ijtc-759	205	4	average	average	ADJ
ijtc-759	205	5	values	value	NOUN
ijtc-759	205	6	are	be	AUX
ijtc-759	205	7	divided	divide	VERB
ijtc-759	205	8	into	into	ADP
ijtc-759	205	9	two	two	NUM
ijtc-759	205	10	periods	period	NOUN
ijtc-759	205	11	:	:	PUNCT
ijtc-759	205	12	before	before	ADP
ijtc-759	205	13	and	and	CCONJ
ijtc-759	205	14	after	after	ADP
ijtc-759	205	15	the	the	DET
ijtc-759	205	16	implementation	implementation	NOUN
ijtc-759	205	17	of	of	ADP
ijtc-759	205	18	the	the	DET
ijtc-759	205	19	last	last	ADJ
ijtc-759	205	20	three	three	NUM
ijtc-759	205	21	amnesties	amnesty	NOUN
ijtc-759	205	22	,	,	PUNCT
ijtc-759	205	23	except	except	SCONJ
ijtc-759	205	24	for	for	ADP
ijtc-759	205	25	tax	tax	NOUN
ijtc-759	205	26	amnesty	amnesty	NOUN
ijtc-759	205	27	2022	2022	NUM
ijtc-759	205	28	,	,	PUNCT
ijtc-759	205	29	which	which	PRON
ijtc-759	205	30	only	only	ADV
ijtc-759	205	31	contains	contain	VERB
ijtc-759	205	32	data	datum	NOUN
ijtc-759	205	33	for	for	ADP
ijtc-759	205	34	the	the	DET
ijtc-759	205	35	before	before	ADJ
ijtc-759	205	36	period	period	NOUN
ijtc-759	205	37	due	due	ADP
ijtc-759	205	38	to	to	ADP
ijtc-759	205	39	unavailable	unavailable	ADJ
ijtc-759	205	40	data	datum	NOUN
ijtc-759	205	41	.	.	PUNCT
ijtc-759	206	1	non	non	ADJ
ijtc-759	206	2	-	-	ADJ
ijtc-759	206	3	effective	effective	ADJ
ijtc-759	206	4	taxpayers	taxpayer	NOUN
ijtc-759	206	5	are	be	AUX
ijtc-759	206	6	basically	basically	ADV
ijtc-759	206	7	a	a	DET
ijtc-759	206	8	group	group	NOUN
ijtc-759	206	9	of	of	ADP
ijtc-759	206	10	taxpayers	taxpayer	NOUN
ijtc-759	206	11	who	who	PRON
ijtc-759	206	12	are	be	AUX
ijtc-759	206	13	exempted	exempt	VERB
ijtc-759	206	14	from	from	ADP
ijtc-759	206	15	the	the	DET
ijtc-759	206	16	obligation	obligation	NOUN
ijtc-759	206	17	of	of	ADP
ijtc-759	206	18	filing	file	VERB
ijtc-759	206	19	annual	annual	ADJ
ijtc-759	206	20	income	income	NOUN
ijtc-759	206	21	tax	tax	NOUN
ijtc-759	206	22	returns	return	NOUN
ijtc-759	206	23	and	and	CCONJ
ijtc-759	206	24	are	be	AUX
ijtc-759	206	25	usually	usually	ADV
ijtc-759	206	26	not	not	PART
ijtc-759	206	27	monitored	monitor	VERB
ijtc-759	206	28	by	by	ADP
ijtc-759	206	29	the	the	DET
ijtc-759	206	30	directorate	directorate	ADJ
ijtc-759	206	31	general	general	NOUN
ijtc-759	206	32	of	of	ADP
ijtc-759	206	33	taxes	taxis	NOUN
ijtc-759	206	34	(	(	PUNCT
ijtc-759	206	35	dgt	dgt	NOUN
ijtc-759	206	36	)	)	PUNCT
ijtc-759	206	37	.	.	PUNCT
ijtc-759	207	1	this	this	DET
ijtc-759	207	2	condition	condition	NOUN
ijtc-759	207	3	usually	usually	ADV
ijtc-759	207	4	arises	arise	VERB
ijtc-759	207	5	when	when	SCONJ
ijtc-759	207	6	taxpayers	taxpayer	NOUN
ijtc-759	207	7	earn	earn	VERB
ijtc-759	207	8	income	income	NOUN
ijtc-759	207	9	below	below	ADP
ijtc-759	207	10	the	the	DET
ijtc-759	207	11	taxable	taxable	ADJ
ijtc-759	207	12	threshold	threshold	NOUN
ijtc-759	207	13	,	,	PUNCT
ijtc-759	207	14	do	do	AUX
ijtc-759	207	15	not	not	PART
ijtc-759	207	16	submit	submit	VERB
ijtc-759	207	17	tax	tax	NOUN
ijtc-759	207	18	returns	return	NOUN
ijtc-759	207	19	for	for	ADP
ijtc-759	207	20	two	two	NUM
ijtc-759	207	21	consecutive	consecutive	ADJ
ijtc-759	207	22	years	year	NOUN
ijtc-759	207	23	,	,	PUNCT
ijtc-759	207	24	or	or	CCONJ
ijtc-759	207	25	can	can	AUX
ijtc-759	207	26	not	not	PART
ijtc-759	207	27	be	be	AUX
ijtc-759	207	28	located	locate	VERB
ijtc-759	207	29	by	by	ADP
ijtc-759	207	30	the	the	DET
ijtc-759	207	31	dgt	dgt	NOUN
ijtc-759	207	32	.	.	PUNCT
ijtc-759	208	1	this	this	DET
ijtc-759	208	2	group	group	NOUN
ijtc-759	208	3	contradicts	contradict	VERB
ijtc-759	208	4	the	the	DET
ijtc-759	208	5	increasing	increase	VERB
ijtc-759	208	6	number	number	NOUN
ijtc-759	208	7	of	of	ADP
ijtc-759	208	8	registered	register	VERB
ijtc-759	208	9	taxpayers	taxpayer	NOUN
ijtc-759	208	10	,	,	PUNCT
ijtc-759	208	11	indicating	indicate	VERB
ijtc-759	208	12	that	that	SCONJ
ijtc-759	208	13	the	the	DET
ijtc-759	208	14	actual	actual	ADJ
ijtc-759	208	15	increase	increase	NOUN
ijtc-759	208	16	in	in	ADP
ijtc-759	208	17	taxpayers	taxpayer	NOUN
ijtc-759	208	18	can	can	AUX
ijtc-759	208	19	not	not	PART
ijtc-759	208	20	be	be	AUX
ijtc-759	208	21	accurately	accurately	ADV
ijtc-759	208	22	represented	represent	VERB
ijtc-759	208	23	by	by	ADP
ijtc-759	208	24	that	that	DET
ijtc-759	208	25	number	number	NOUN
ijtc-759	208	26	.	.	PUNCT
ijtc-759	209	1	instead	instead	ADV
ijtc-759	209	2	,	,	PUNCT
ijtc-759	209	3	it	it	PRON
ijtc-759	209	4	is	be	AUX
ijtc-759	209	5	better	well	ADV
ijtc-759	209	6	reflected	reflect	VERB
ijtc-759	209	7	by	by	ADP
ijtc-759	209	8	the	the	DET
ijtc-759	209	9	increase	increase	NOUN
ijtc-759	209	10	in	in	ADP
ijtc-759	209	11	effective	effective	ADJ
ijtc-759	209	12	taxpayers	taxpayer	NOUN
ijtc-759	209	13	,	,	PUNCT
ijtc-759	209	14	who	who	PRON
ijtc-759	209	15	actively	actively	ADV
ijtc-759	209	16	fulfill	fulfill	VERB
ijtc-759	209	17	their	their	PRON
ijtc-759	209	18	tax	tax	NOUN
ijtc-759	209	19	obligations	obligation	NOUN
ijtc-759	209	20	.	.	PUNCT
ijtc-759	210	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	210	2	repeated	repeat	VERB
ijtc-759	210	3	tax	tax	NOUN
ijtc-759	210	4	amnesties	amnesty	NOUN
ijtc-759	210	5	in	in	ADP
ijtc-759	210	6	indonesia	indonesia	PROPN
ijtc-759	210	7	:	:	PUNCT
ijtc-759	210	8	an	an	DET
ijtc-759	210	9	evaluation	evaluation	NOUN
ijtc-759	210	10	of	of	ADP
ijtc-759	210	11	tax	tax	NOUN
ijtc-759	210	12	compliance	compliance	NOUN
ijtc-759	210	13	indradi	indradi	NOUN
ijtc-759	210	14	397	397	NUM
ijtc-759	210	15	|	|	CCONJ
ijtc-759	210	16	ilomata	ilomata	PROPN
ijtc-759	210	17	international	international	ADJ
ijtc-759	210	18	journal	journal	NOUN
ijtc-759	210	19	of	of	ADP
ijtc-759	210	20	tax	tax	PROPN
ijtc-759	210	21	&	&	CCONJ
ijtc-759	210	22	accounting	accounting	NOUN
ijtc-759	210	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-759	210	24	in	in	ADP
ijtc-759	210	25	terms	term	NOUN
ijtc-759	210	26	of	of	ADP
ijtc-759	210	27	the	the	DET
ijtc-759	210	28	number	number	NOUN
ijtc-759	210	29	of	of	ADP
ijtc-759	210	30	registered	register	VERB
ijtc-759	210	31	taxpayers	taxpayer	NOUN
ijtc-759	210	32	,	,	PUNCT
ijtc-759	210	33	the	the	DET
ijtc-759	210	34	indonesian	indonesian	ADJ
ijtc-759	210	35	government	government	NOUN
ijtc-759	210	36	has	have	AUX
ijtc-759	210	37	succeeded	succeed	VERB
ijtc-759	210	38	in	in	ADP
ijtc-759	210	39	rapid	rapid	ADJ
ijtc-759	210	40	multiplication	multiplication	NOUN
ijtc-759	210	41	over	over	ADP
ijtc-759	210	42	a	a	DET
ijtc-759	210	43	span	span	NOUN
ijtc-759	210	44	of	of	ADP
ijtc-759	210	45	twenty	twenty	NUM
ijtc-759	210	46	years	year	NOUN
ijtc-759	210	47	.	.	PUNCT
ijtc-759	211	1	the	the	DET
ijtc-759	211	2	highest	high	ADJ
ijtc-759	211	3	increase	increase	NOUN
ijtc-759	211	4	was	be	AUX
ijtc-759	211	5	observed	observe	VERB
ijtc-759	211	6	from	from	ADP
ijtc-759	211	7	2020	2020	NUM
ijtc-759	211	8	to	to	ADP
ijtc-759	211	9	2021	2021	NUM
ijtc-759	211	10	,	,	PUNCT
ijtc-759	211	11	with	with	ADP
ijtc-759	211	12	an	an	DET
ijtc-759	211	13	astonishing	astonishing	ADJ
ijtc-759	211	14	number	number	NOUN
ijtc-759	211	15	of	of	ADP
ijtc-759	211	16	16.50.141	16.50.141	NUM
ijtc-759	211	17	in	in	ADP
ijtc-759	211	18	just	just	ADV
ijtc-759	211	19	one	one	NUM
ijtc-759	211	20	year	year	NOUN
ijtc-759	211	21	.	.	PUNCT
ijtc-759	212	1	this	this	DET
ijtc-759	212	2	additional	additional	ADJ
ijtc-759	212	3	number	number	NOUN
ijtc-759	212	4	did	do	AUX
ijtc-759	212	5	not	not	PART
ijtc-759	212	6	come	come	VERB
ijtc-759	212	7	from	from	ADP
ijtc-759	212	8	the	the	DET
ijtc-759	212	9	implementation	implementation	NOUN
ijtc-759	212	10	of	of	ADP
ijtc-759	212	11	the	the	DET
ijtc-759	212	12	tax	tax	NOUN
ijtc-759	212	13	amnesty	amnesty	NOUN
ijtc-759	212	14	conducted	conduct	VERB
ijtc-759	212	15	in	in	ADP
ijtc-759	212	16	2022	2022	NUM
ijtc-759	212	17	,	,	PUNCT
ijtc-759	212	18	which	which	PRON
ijtc-759	212	19	suggests	suggest	VERB
ijtc-759	212	20	that	that	SCONJ
ijtc-759	212	21	the	the	DET
ijtc-759	212	22	remarkable	remarkable	ADJ
ijtc-759	212	23	surge	surge	NOUN
ijtc-759	212	24	was	be	AUX
ijtc-759	212	25	likely	likely	ADV
ijtc-759	212	26	triggered	trigger	VERB
ijtc-759	212	27	by	by	ADP
ijtc-759	212	28	government	government	NOUN
ijtc-759	212	29	tax	tax	NOUN
ijtc-759	212	30	incentives	incentive	NOUN
ijtc-759	212	31	during	during	ADP
ijtc-759	212	32	the	the	DET
ijtc-759	212	33	pandemic	pandemic	NOUN
ijtc-759	212	34	,	,	PUNCT
ijtc-759	212	35	which	which	PRON
ijtc-759	212	36	"	"	PUNCT
ijtc-759	212	37	forced	force	VERB
ijtc-759	212	38	"	"	PUNCT
ijtc-759	212	39	people	people	NOUN
ijtc-759	212	40	to	to	PART
ijtc-759	212	41	register	register	VERB
ijtc-759	212	42	as	as	ADP
ijtc-759	212	43	taxpayers	taxpayer	NOUN
ijtc-759	212	44	in	in	ADP
ijtc-759	212	45	order	order	NOUN
ijtc-759	212	46	to	to	PART
ijtc-759	212	47	benefit	benefit	VERB
ijtc-759	212	48	from	from	ADP
ijtc-759	212	49	the	the	DET
ijtc-759	212	50	incentives	incentive	NOUN
ijtc-759	212	51	.	.	PUNCT
ijtc-759	213	1	on	on	ADP
ijtc-759	213	2	the	the	DET
ijtc-759	213	3	other	other	ADJ
ijtc-759	213	4	hand	hand	NOUN
ijtc-759	213	5	,	,	PUNCT
ijtc-759	213	6	there	there	PRON
ijtc-759	213	7	is	be	VERB
ijtc-759	213	8	a	a	DET
ijtc-759	213	9	significant	significant	ADJ
ijtc-759	213	10	number	number	NOUN
ijtc-759	213	11	of	of	ADP
ijtc-759	213	12	non	non	ADJ
ijtc-759	213	13	-	-	ADJ
ijtc-759	213	14	effective	effective	ADJ
ijtc-759	213	15	taxpayers	taxpayer	NOUN
ijtc-759	213	16	each	each	DET
ijtc-759	213	17	year	year	NOUN
ijtc-759	213	18	.	.	PUNCT
ijtc-759	214	1	despite	despite	SCONJ
ijtc-759	214	2	the	the	DET
ijtc-759	214	3	staggering	staggering	ADJ
ijtc-759	214	4	increase	increase	NOUN
ijtc-759	214	5	in	in	ADP
ijtc-759	214	6	registered	register	VERB
ijtc-759	214	7	taxpayers	taxpayer	NOUN
ijtc-759	214	8	,	,	PUNCT
ijtc-759	214	9	the	the	DET
ijtc-759	214	10	number	number	NOUN
ijtc-759	214	11	of	of	ADP
ijtc-759	214	12	non	non	ADJ
ijtc-759	214	13	-	-	ADJ
ijtc-759	214	14	effective	effective	ADJ
ijtc-759	214	15	taxpayers	taxpayer	NOUN
ijtc-759	214	16	also	also	ADV
ijtc-759	214	17	rocketed	rocket	VERB
ijtc-759	214	18	in	in	ADP
ijtc-759	214	19	2021	2021	NUM
ijtc-759	214	20	,	,	PUNCT
ijtc-759	214	21	with	with	ADP
ijtc-759	214	22	an	an	DET
ijtc-759	214	23	additional	additional	ADJ
ijtc-759	214	24	16.510.350	16.510.350	NUM
ijtc-759	214	25	taxpayers	taxpayer	NOUN
ijtc-759	214	26	.	.	PUNCT
ijtc-759	215	1	this	this	DET
ijtc-759	215	2	constant	constant	ADJ
ijtc-759	215	3	increase	increase	NOUN
ijtc-759	215	4	has	have	AUX
ijtc-759	215	5	led	lead	VERB
ijtc-759	215	6	to	to	ADP
ijtc-759	215	7	an	an	DET
ijtc-759	215	8	alarming	alarming	ADJ
ijtc-759	215	9	number	number	NOUN
ijtc-759	215	10	of	of	ADP
ijtc-759	215	11	non	non	ADJ
ijtc-759	215	12	-	-	ADJ
ijtc-759	215	13	effective	effective	ADJ
ijtc-759	215	14	taxpayers	taxpayer	NOUN
ijtc-759	215	15	,	,	PUNCT
ijtc-759	215	16	reaching	reach	VERB
ijtc-759	215	17	47.348.988	47.348.988	NUM
ijtc-759	215	18	in	in	ADP
ijtc-759	215	19	2021	2021	NUM
ijtc-759	215	20	.	.	PUNCT
ijtc-759	216	1	this	this	DET
ijtc-759	216	2	group	group	NOUN
ijtc-759	216	3	of	of	ADP
ijtc-759	216	4	taxpayers	taxpayer	NOUN
ijtc-759	216	5	does	do	AUX
ijtc-759	216	6	not	not	PART
ijtc-759	216	7	contribute	contribute	VERB
ijtc-759	216	8	to	to	ADP
ijtc-759	216	9	formal	formal	ADJ
ijtc-759	216	10	and	and	CCONJ
ijtc-759	216	11	material	material	NOUN
ijtc-759	216	12	tax	tax	NOUN
ijtc-759	216	13	compliance	compliance	NOUN
ijtc-759	216	14	.	.	PUNCT
ijtc-759	217	1	as	as	ADP
ijtc-759	217	2	a	a	DET
ijtc-759	217	3	result	result	NOUN
ijtc-759	217	4	,	,	PUNCT
ijtc-759	217	5	there	there	PRON
ijtc-759	217	6	has	have	AUX
ijtc-759	217	7	been	be	AUX
ijtc-759	217	8	negligible	negligible	ADJ
ijtc-759	217	9	growth	growth	NOUN
ijtc-759	217	10	in	in	ADP
ijtc-759	217	11	the	the	DET
ijtc-759	217	12	number	number	NOUN
ijtc-759	217	13	of	of	ADP
ijtc-759	217	14	effective	effective	ADJ
ijtc-759	217	15	taxpayers	taxpayer	NOUN
ijtc-759	217	16	between	between	ADP
ijtc-759	217	17	2011	2011	NUM
ijtc-759	217	18	and	and	CCONJ
ijtc-759	217	19	2021	2021	NUM
ijtc-759	217	20	,	,	PUNCT
ijtc-759	217	21	with	with	ADP
ijtc-759	217	22	a	a	DET
ijtc-759	217	23	notable	notable	ADJ
ijtc-759	217	24	increase	increase	NOUN
ijtc-759	217	25	occurring	occur	VERB
ijtc-759	217	26	only	only	ADV
ijtc-759	217	27	in	in	ADP
ijtc-759	217	28	2016	2016	NUM
ijtc-759	217	29	when	when	SCONJ
ijtc-759	217	30	the	the	DET
ijtc-759	217	31	tax	tax	NOUN
ijtc-759	217	32	amnesty	amnesty	NOUN
ijtc-759	217	33	was	be	AUX
ijtc-759	217	34	implemented	implement	VERB
ijtc-759	217	35	.	.	PUNCT
ijtc-759	218	1	unlike	unlike	ADP
ijtc-759	218	2	the	the	DET
ijtc-759	218	3	number	number	NOUN
ijtc-759	218	4	of	of	ADP
ijtc-759	218	5	registered	register	VERB
ijtc-759	218	6	taxpayer	taxpayer	NOUN
ijtc-759	218	7	as	as	ADV
ijtc-759	218	8	well	well	ADV
ijtc-759	218	9	as	as	ADP
ijtc-759	218	10	non	non	ADJ
ijtc-759	218	11	-	-	ADJ
ijtc-759	218	12	effective	effective	ADJ
ijtc-759	218	13	taxpayers	taxpayer	NOUN
ijtc-759	218	14	,	,	PUNCT
ijtc-759	218	15	the	the	DET
ijtc-759	218	16	number	number	NOUN
ijtc-759	218	17	of	of	ADP
ijtc-759	218	18	effective	effective	ADJ
ijtc-759	218	19	taxpayers	taxpayer	NOUN
ijtc-759	218	20	relatively	relatively	ADV
ijtc-759	218	21	fluctuated	fluctuate	VERB
ijtc-759	218	22	,	,	PUNCT
ijtc-759	218	23	especially	especially	ADV
ijtc-759	218	24	since	since	SCONJ
ijtc-759	218	25	2011	2011	NUM
ijtc-759	218	26	.	.	PUNCT
ijtc-759	219	1	the	the	DET
ijtc-759	219	2	ups	up	NOUN
ijtc-759	219	3	and	and	CCONJ
ijtc-759	219	4	downs	down	NOUN
ijtc-759	219	5	of	of	ADP
ijtc-759	219	6	effective	effective	ADJ
ijtc-759	219	7	taxpayers	taxpayer	NOUN
ijtc-759	219	8	are	be	AUX
ijtc-759	219	9	relatively	relatively	ADV
ijtc-759	219	10	small	small	ADJ
ijtc-759	219	11	,	,	PUNCT
ijtc-759	219	12	except	except	SCONJ
ijtc-759	219	13	in	in	ADP
ijtc-759	219	14	2016	2016	NUM
ijtc-759	219	15	,	,	PUNCT
ijtc-759	219	16	when	when	SCONJ
ijtc-759	219	17	significant	significant	ADJ
ijtc-759	219	18	increase	increase	NOUN
ijtc-759	219	19	of	of	ADP
ijtc-759	219	20	2.005.878	2.005.878	NUM
ijtc-759	219	21	taxpayers	taxpayer	NOUN
ijtc-759	219	22	was	be	AUX
ijtc-759	219	23	observed	observe	VERB
ijtc-759	219	24	compared	compare	VERB
ijtc-759	219	25	to	to	ADP
ijtc-759	219	26	2015	2015	NUM
ijtc-759	219	27	.	.	PUNCT
ijtc-759	220	1	the	the	DET
ijtc-759	220	2	highest	high	ADJ
ijtc-759	220	3	number	number	NOUN
ijtc-759	220	4	of	of	ADP
ijtc-759	220	5	effective	effective	ADJ
ijtc-759	220	6	taxpayers	taxpayer	NOUN
ijtc-759	220	7	was	be	AUX
ijtc-759	220	8	also	also	ADV
ijtc-759	220	9	recorded	record	VERB
ijtc-759	220	10	in	in	ADP
ijtc-759	220	11	2016	2016	NUM
ijtc-759	220	12	,	,	PUNCT
ijtc-759	220	13	reaching	reach	VERB
ijtc-759	220	14	20.165.718	20.165.718	PROPN
ijtc-759	220	15	but	but	CCONJ
ijtc-759	220	16	it	it	PRON
ijtc-759	220	17	collapsed	collapse	VERB
ijtc-759	220	18	to	to	ADP
ijtc-759	220	19	16.598.887	16.598.887	NUM
ijtc-759	220	20	taxpayers	taxpayer	NOUN
ijtc-759	220	21	in	in	ADP
ijtc-759	220	22	2017	2017	NUM
ijtc-759	220	23	,	,	PUNCT
ijtc-759	220	24	representing	represent	VERB
ijtc-759	220	25	a	a	DET
ijtc-759	220	26	decrease	decrease	NOUN
ijtc-759	220	27	of	of	ADP
ijtc-759	220	28	around	around	ADP
ijtc-759	220	29	17,69	17,69	NUM
ijtc-759	220	30	%	%	NOUN
ijtc-759	220	31	from	from	ADP
ijtc-759	220	32	2016	2016	NUM
ijtc-759	220	33	.	.	PUNCT
ijtc-759	221	1	according	accord	VERB
ijtc-759	221	2	to	to	ADP
ijtc-759	221	3	table	table	NOUN
ijtc-759	221	4	6	6	NUM
ijtc-759	221	5	,	,	PUNCT
ijtc-759	221	6	it	it	PRON
ijtc-759	221	7	is	be	AUX
ijtc-759	221	8	perceived	perceive	VERB
ijtc-759	221	9	at	at	ADP
ijtc-759	221	10	a	a	DET
ijtc-759	221	11	glance	glance	NOUN
ijtc-759	221	12	that	that	SCONJ
ijtc-759	221	13	three	three	NUM
ijtc-759	221	14	tax	tax	NOUN
ijtc-759	221	15	amnesties	amnesty	NOUN
ijtc-759	221	16	improved	improve	VERB
ijtc-759	221	17	the	the	DET
ijtc-759	221	18	quantity	quantity	NOUN
ijtc-759	221	19	of	of	ADP
ijtc-759	221	20	registered	register	VERB
ijtc-759	221	21	and	and	CCONJ
ijtc-759	221	22	effective	effective	ADJ
ijtc-759	221	23	taxpayers	taxpayer	NOUN
ijtc-759	221	24	based	base	VERB
ijtc-759	221	25	on	on	ADP
ijtc-759	221	26	the	the	DET
ijtc-759	221	27	average	average	ADJ
ijtc-759	221	28	numbers	number	NOUN
ijtc-759	221	29	,	,	PUNCT
ijtc-759	221	30	before	before	ADP
ijtc-759	221	31	and	and	CCONJ
ijtc-759	221	32	after	after	SCONJ
ijtc-759	221	33	the	the	DET
ijtc-759	221	34	programmes	programme	NOUN
ijtc-759	221	35	took	take	VERB
ijtc-759	221	36	place	place	NOUN
ijtc-759	221	37	.	.	PUNCT
ijtc-759	222	1	although	although	SCONJ
ijtc-759	222	2	,	,	PUNCT
ijtc-759	222	3	as	as	SCONJ
ijtc-759	222	4	aforementioned	aforementione	VERB
ijtc-759	222	5	,	,	PUNCT
ijtc-759	222	6	the	the	DET
ijtc-759	222	7	average	average	ADJ
ijtc-759	222	8	number	number	NOUN
ijtc-759	222	9	of	of	ADP
ijtc-759	222	10	non	non	ADJ
ijtc-759	222	11	-	-	ADJ
ijtc-759	222	12	effective	effective	ADJ
ijtc-759	222	13	tax	tax	NOUN
ijtc-759	222	14	was	be	AUX
ijtc-759	222	15	also	also	ADV
ijtc-759	222	16	increased	increase	VERB
ijtc-759	222	17	.	.	PUNCT
ijtc-759	223	1	however	however	ADV
ijtc-759	223	2	,	,	PUNCT
ijtc-759	223	3	the	the	DET
ijtc-759	223	4	average	average	ADJ
ijtc-759	223	5	number	number	NOUN
ijtc-759	223	6	of	of	ADP
ijtc-759	223	7	non	non	ADJ
ijtc-759	223	8	-	-	ADJ
ijtc-759	223	9	effective	effective	ADJ
ijtc-759	223	10	taxpayers	taxpayer	NOUN
ijtc-759	223	11	also	also	ADV
ijtc-759	223	12	increased	increase	VERB
ijtc-759	223	13	.	.	PUNCT
ijtc-759	224	1	upon	upon	SCONJ
ijtc-759	224	2	examining	examine	VERB
ijtc-759	224	3	the	the	DET
ijtc-759	224	4	detailed	detailed	ADJ
ijtc-759	224	5	figures	figure	NOUN
ijtc-759	224	6	for	for	ADP
ijtc-759	224	7	each	each	DET
ijtc-759	224	8	year	year	NOUN
ijtc-759	224	9	,	,	PUNCT
ijtc-759	224	10	it	it	PRON
ijtc-759	224	11	can	can	AUX
ijtc-759	224	12	be	be	AUX
ijtc-759	224	13	argued	argue	VERB
ijtc-759	224	14	that	that	SCONJ
ijtc-759	224	15	the	the	DET
ijtc-759	224	16	only	only	ADJ
ijtc-759	224	17	amnesty	amnesty	NOUN
ijtc-759	224	18	that	that	PRON
ijtc-759	224	19	significantly	significantly	ADV
ijtc-759	224	20	contributed	contribute	VERB
ijtc-759	224	21	to	to	ADP
ijtc-759	224	22	the	the	DET
ijtc-759	224	23	increase	increase	NOUN
ijtc-759	224	24	in	in	ADP
ijtc-759	224	25	registered	register	VERB
ijtc-759	224	26	and	and	CCONJ
ijtc-759	224	27	effective	effective	ADJ
ijtc-759	224	28	taxpayers	taxpayer	NOUN
ijtc-759	224	29	was	be	AUX
ijtc-759	224	30	the	the	DET
ijtc-759	224	31	tax	tax	NOUN
ijtc-759	224	32	amnesty	amnesty	NOUN
ijtc-759	224	33	in	in	ADP
ijtc-759	224	34	2008	2008	NUM
ijtc-759	224	35	.	.	PUNCT
ijtc-759	225	1	the	the	DET
ijtc-759	225	2	additional	additional	ADJ
ijtc-759	225	3	taxpayers	taxpayer	NOUN
ijtc-759	225	4	in	in	ADP
ijtc-759	225	5	other	other	ADJ
ijtc-759	225	6	years	year	NOUN
ijtc-759	225	7	were	be	AUX
ijtc-759	225	8	not	not	PART
ijtc-759	225	9	affected	affect	VERB
ijtc-759	225	10	by	by	ADP
ijtc-759	225	11	the	the	DET
ijtc-759	225	12	amnesties	amnesty	NOUN
ijtc-759	225	13	but	but	CCONJ
ijtc-759	225	14	by	by	ADP
ijtc-759	225	15	other	other	ADJ
ijtc-759	225	16	uninvestigated	uninvestigated	ADJ
ijtc-759	225	17	variables	variable	NOUN
ijtc-759	225	18	,	,	PUNCT
ijtc-759	225	19	as	as	SCONJ
ijtc-759	225	20	demonstrated	demonstrate	VERB
ijtc-759	225	21	by	by	ADP
ijtc-759	225	22	the	the	DET
ijtc-759	225	23	highest	high	ADJ
ijtc-759	225	24	increase	increase	NOUN
ijtc-759	225	25	in	in	ADP
ijtc-759	225	26	2021	2021	NUM
ijtc-759	225	27	as	as	SCONJ
ijtc-759	225	28	discussed	discuss	VERB
ijtc-759	225	29	earlier	early	ADV
ijtc-759	225	30	.	.	PUNCT
ijtc-759	226	1	this	this	DET
ijtc-759	226	2	view	view	NOUN
ijtc-759	226	3	is	be	AUX
ijtc-759	226	4	supported	support	VERB
ijtc-759	226	5	by	by	ADP
ijtc-759	226	6	the	the	DET
ijtc-759	226	7	fact	fact	NOUN
ijtc-759	226	8	that	that	SCONJ
ijtc-759	226	9	just	just	ADV
ijtc-759	226	10	after	after	ADP
ijtc-759	226	11	the	the	DET
ijtc-759	226	12	implementation	implementation	NOUN
ijtc-759	226	13	of	of	ADP
ijtc-759	226	14	the	the	DET
ijtc-759	226	15	tax	tax	NOUN
ijtc-759	226	16	amnesty	amnesty	NOUN
ijtc-759	226	17	in	in	ADP
ijtc-759	226	18	2016	2016	NUM
ijtc-759	226	19	,	,	PUNCT
ijtc-759	226	20	the	the	DET
ijtc-759	226	21	number	number	NOUN
ijtc-759	226	22	of	of	ADP
ijtc-759	226	23	effective	effective	ADJ
ijtc-759	226	24	taxpayers	taxpayer	NOUN
ijtc-759	226	25	.	.	PUNCT
ijtc-759	227	1	from	from	ADP
ijtc-759	227	2	the	the	DET
ijtc-759	227	3	perspective	perspective	NOUN
ijtc-759	227	4	of	of	ADP
ijtc-759	227	5	effective	effective	ADJ
ijtc-759	227	6	taxpayers	taxpayer	NOUN
ijtc-759	227	7	increase	increase	NOUN
ijtc-759	227	8	,	,	PUNCT
ijtc-759	227	9	it	it	PRON
ijtc-759	227	10	can	can	AUX
ijtc-759	227	11	be	be	AUX
ijtc-759	227	12	inferred	infer	VERB
ijtc-759	227	13	that	that	SCONJ
ijtc-759	227	14	the	the	DET
ijtc-759	227	15	last	last	ADJ
ijtc-759	227	16	three	three	NUM
ijtc-759	227	17	amnesties	amnesty	NOUN
ijtc-759	227	18	do	do	AUX
ijtc-759	227	19	not	not	PART
ijtc-759	227	20	contribute	contribute	VERB
ijtc-759	227	21	significantly	significantly	ADV
ijtc-759	227	22	to	to	ADP
ijtc-759	227	23	the	the	DET
ijtc-759	227	24	increase	increase	NOUN
ijtc-759	227	25	.	.	PUNCT
ijtc-759	228	1	only	only	ADV
ijtc-759	228	2	the	the	DET
ijtc-759	228	3	amnesty	amnesty	NOUN
ijtc-759	228	4	in	in	ADP
ijtc-759	228	5	2008	2008	NUM
ijtc-759	228	6	has	have	VERB
ijtc-759	228	7	quite	quite	ADV
ijtc-759	228	8	significant	significant	ADJ
ijtc-759	228	9	impact	impact	NOUN
ijtc-759	228	10	to	to	ADP
ijtc-759	228	11	the	the	DET
ijtc-759	228	12	increase	increase	NOUN
ijtc-759	228	13	along	along	ADP
ijtc-759	228	14	with	with	ADP
ijtc-759	228	15	other	other	ADJ
ijtc-759	228	16	uninvestigated	uninvestigated	ADJ
ijtc-759	228	17	variables	variable	NOUN
ijtc-759	228	18	.	.	PUNCT
ijtc-759	229	1	overall	overall	ADV
ijtc-759	229	2	,	,	PUNCT
ijtc-759	229	3	the	the	DET
ijtc-759	229	4	filing	filing	NOUN
ijtc-759	229	5	of	of	ADP
ijtc-759	229	6	annual	annual	ADJ
ijtc-759	229	7	tax	tax	NOUN
ijtc-759	229	8	returns	return	NOUN
ijtc-759	229	9	has	have	AUX
ijtc-759	229	10	shown	show	VERB
ijtc-759	229	11	steady	steady	ADJ
ijtc-759	229	12	growth	growth	NOUN
ijtc-759	229	13	,	,	PUNCT
ijtc-759	229	14	although	although	SCONJ
ijtc-759	229	15	there	there	PRON
ijtc-759	229	16	have	have	AUX
ijtc-759	229	17	been	be	AUX
ijtc-759	229	18	some	some	DET
ijtc-759	229	19	anomalies	anomaly	NOUN
ijtc-759	229	20	.	.	PUNCT
ijtc-759	230	1	the	the	DET
ijtc-759	230	2	tax	tax	NOUN
ijtc-759	230	3	authority	authority	NOUN
ijtc-759	230	4	experienced	experience	VERB
ijtc-759	230	5	three	three	NUM
ijtc-759	230	6	periods	period	NOUN
ijtc-759	230	7	of	of	ADP
ijtc-759	230	8	negative	negative	ADJ
ijtc-759	230	9	growth	growth	NOUN
ijtc-759	230	10	in	in	ADP
ijtc-759	230	11	the	the	DET
ijtc-759	230	12	quantity	quantity	NOUN
ijtc-759	230	13	of	of	ADP
ijtc-759	230	14	annual	annual	ADJ
ijtc-759	230	15	tax	tax	NOUN
ijtc-759	230	16	returns	return	NOUN
ijtc-759	230	17	filed	file	VERB
ijtc-759	230	18	:	:	PUNCT
ijtc-759	230	19	-12,88	-12,88	PUNCT
ijtc-759	230	20	%	%	NOUN
ijtc-759	230	21	in	in	ADP
ijtc-759	230	22	2007	2007	NUM
ijtc-759	230	23	,	,	PUNCT
ijtc-759	230	24	-1,01	-1,01	PUNCT
ijtc-759	230	25	%	%	NOUN
ijtc-759	230	26	in	in	ADP
ijtc-759	230	27	2012	2012	NUM
ijtc-759	230	28	,	,	PUNCT
ijtc-759	230	29	and	and	CCONJ
ijtc-759	230	30	-1,70	-1,70	NUM
ijtc-759	230	31	%	%	NOUN
ijtc-759	230	32	in	in	ADP
ijtc-759	230	33	2017	2017	NUM
ijtc-759	230	34	.	.	PUNCT
ijtc-759	231	1	on	on	ADP
ijtc-759	231	2	the	the	DET
ijtc-759	231	3	other	other	ADJ
ijtc-759	231	4	hand	hand	NOUN
ijtc-759	231	5	,	,	PUNCT
ijtc-759	231	6	there	there	PRON
ijtc-759	231	7	were	be	VERB
ijtc-759	231	8	three	three	NUM
ijtc-759	231	9	remarkable	remarkable	ADJ
ijtc-759	231	10	periods	period	NOUN
ijtc-759	231	11	of	of	ADP
ijtc-759	231	12	growth	growth	NOUN
ijtc-759	231	13	:	:	PUNCT
ijtc-759	231	14	158,03	158,03	NUM
ijtc-759	231	15	%	%	NOUN
ijtc-759	231	16	in	in	ADP
ijtc-759	231	17	2009	2009	NUM
ijtc-759	231	18	,	,	PUNCT
ijtc-759	231	19	88,37	88,37	NUM
ijtc-759	231	20	%	%	NOUN
ijtc-759	231	21	in	in	ADP
ijtc-759	231	22	2008	2008	NUM
ijtc-759	231	23	,	,	PUNCT
ijtc-759	231	24	and	and	CCONJ
ijtc-759	231	25	51,53	51,53	NUM
ijtc-759	231	26	%	%	NOUN
ijtc-759	231	27	in	in	ADP
ijtc-759	231	28	2010	2010	NUM
ijtc-759	231	29	.	.	PUNCT
ijtc-759	232	1	considering	consider	VERB
ijtc-759	232	2	the	the	DET
ijtc-759	232	3	successful	successful	ADJ
ijtc-759	232	4	implementation	implementation	NOUN
ijtc-759	232	5	of	of	ADP
ijtc-759	232	6	the	the	DET
ijtc-759	232	7	tax	tax	NOUN
ijtc-759	232	8	amnesty	amnesty	NOUN
ijtc-759	232	9	in	in	ADP
ijtc-759	232	10	2008	2008	NUM
ijtc-759	232	11	,	,	PUNCT
ijtc-759	232	12	it	it	PRON
ijtc-759	232	13	is	be	AUX
ijtc-759	232	14	plausible	plausible	ADJ
ijtc-759	232	15	to	to	PART
ijtc-759	232	16	attribute	attribute	VERB
ijtc-759	232	17	these	these	DET
ijtc-759	232	18	successes	success	NOUN
ijtc-759	232	19	to	to	ADP
ijtc-759	232	20	the	the	DET
ijtc-759	232	21	effect	effect	NOUN
ijtc-759	232	22	of	of	ADP
ijtc-759	232	23	the	the	DET
ijtc-759	232	24	tax	tax	NOUN
ijtc-759	232	25	amnesty	amnesty	NOUN
ijtc-759	232	26	or	or	CCONJ
ijtc-759	232	27	sunset	sunset	NOUN
ijtc-759	232	28	policy	policy	NOUN
ijtc-759	232	29	.	.	PUNCT
ijtc-759	233	1	however	however	ADV
ijtc-759	233	2	,	,	PUNCT
ijtc-759	233	3	this	this	DET
ijtc-759	233	4	finding	finding	NOUN
ijtc-759	233	5	contradicts	contradict	VERB
ijtc-759	233	6	the	the	DET
ijtc-759	233	7	previous	previous	ADJ
ijtc-759	233	8	fact	fact	NOUN
ijtc-759	233	9	that	that	SCONJ
ijtc-759	233	10	during	during	ADP
ijtc-759	233	11	the	the	DET
ijtc-759	233	12	amnesty	amnesty	NOUN
ijtc-759	233	13	,	,	PUNCT
ijtc-759	233	14	there	there	PRON
ijtc-759	233	15	was	be	VERB
ijtc-759	233	16	a	a	DET
ijtc-759	233	17	slight	slight	ADJ
ijtc-759	233	18	decline	decline	NOUN
ijtc-759	233	19	in	in	ADP
ijtc-759	233	20	the	the	DET
ijtc-759	233	21	quantity	quantity	NOUN
ijtc-759	233	22	of	of	ADP
ijtc-759	233	23	annual	annual	ADJ
ijtc-759	233	24	tax	tax	NOUN
ijtc-759	233	25	returns	return	NOUN
ijtc-759	233	26	filed	file	VERB
ijtc-759	233	27	in	in	ADP
ijtc-759	233	28	2017	2017	NUM
ijtc-759	233	29	.	.	PUNCT
ijtc-759	234	1	this	this	PRON
ijtc-759	234	2	suggests	suggest	VERB
ijtc-759	234	3	that	that	SCONJ
ijtc-759	234	4	tax	tax	NOUN
ijtc-759	234	5	amnesty	amnesty	NOUN
ijtc-759	234	6	may	may	AUX
ijtc-759	234	7	be	be	AUX
ijtc-759	234	8	harmful	harmful	ADJ
ijtc-759	234	9	to	to	ADP
ijtc-759	234	10	the	the	DET
ijtc-759	234	11	level	level	NOUN
ijtc-759	234	12	of	of	ADP
ijtc-759	234	13	compliance	compliance	NOUN
ijtc-759	234	14	,	,	PUNCT
ijtc-759	234	15	especially	especially	ADV
ijtc-759	234	16	if	if	SCONJ
ijtc-759	234	17	there	there	PRON
ijtc-759	234	18	is	be	VERB
ijtc-759	234	19	an	an	DET
ijtc-759	234	20	expectation	expectation	NOUN
ijtc-759	234	21	of	of	ADP
ijtc-759	234	22	repeated	repeat	VERB
ijtc-759	234	23	tax	tax	NOUN
ijtc-759	234	24	amnesty	amnesty	NOUN
ijtc-759	234	25	.	.	PUNCT
ijtc-759	235	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	235	2	repeated	repeat	VERB
ijtc-759	235	3	tax	tax	NOUN
ijtc-759	235	4	amnesties	amnesty	NOUN
ijtc-759	235	5	in	in	ADP
ijtc-759	235	6	indonesia	indonesia	PROPN
ijtc-759	235	7	:	:	PUNCT
ijtc-759	235	8	an	an	DET
ijtc-759	235	9	evaluation	evaluation	NOUN
ijtc-759	235	10	of	of	ADP
ijtc-759	235	11	tax	tax	NOUN
ijtc-759	235	12	compliance	compliance	NOUN
ijtc-759	235	13	indradi	indradi	NOUN
ijtc-759	235	14	398	398	NUM
ijtc-759	235	15	|	|	ADV
ijtc-759	235	16	ilomata	ilomata	PROPN
ijtc-759	235	17	international	international	ADJ
ijtc-759	235	18	journal	journal	NOUN
ijtc-759	235	19	of	of	ADP
ijtc-759	235	20	tax	tax	PROPN
ijtc-759	235	21	&	&	CCONJ
ijtc-759	235	22	accounting	account	VERB
ijtc-759	235	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	235	24	table	table	NOUN
ijtc-759	235	25	6	6	NUM
ijtc-759	235	26	also	also	ADV
ijtc-759	235	27	shows	show	VERB
ijtc-759	235	28	that	that	SCONJ
ijtc-759	235	29	,	,	PUNCT
ijtc-759	235	30	based	base	VERB
ijtc-759	235	31	on	on	ADP
ijtc-759	235	32	the	the	DET
ijtc-759	235	33	average	average	ADJ
ijtc-759	235	34	number	number	NOUN
ijtc-759	235	35	of	of	ADP
ijtc-759	235	36	growths	growth	NOUN
ijtc-759	235	37	in	in	ADP
ijtc-759	235	38	annual	annual	ADJ
ijtc-759	235	39	tax	tax	NOUN
ijtc-759	235	40	returns	return	NOUN
ijtc-759	235	41	filed	file	VERB
ijtc-759	235	42	and	and	CCONJ
ijtc-759	235	43	the	the	DET
ijtc-759	235	44	ratio	ratio	NOUN
ijtc-759	235	45	of	of	ADP
ijtc-759	235	46	annual	annual	ADJ
ijtc-759	235	47	tax	tax	NOUN
ijtc-759	235	48	returns	return	NOUN
ijtc-759	235	49	filed	file	VERB
ijtc-759	235	50	to	to	ADP
ijtc-759	235	51	registered	registered	ADJ
ijtc-759	235	52	taxpayers	taxpayer	NOUN
ijtc-759	235	53	,	,	PUNCT
ijtc-759	235	54	the	the	DET
ijtc-759	235	55	tax	tax	NOUN
ijtc-759	235	56	amnesty	amnesty	NOUN
ijtc-759	235	57	in	in	ADP
ijtc-759	235	58	2008	2008	NUM
ijtc-759	235	59	can	can	AUX
ijtc-759	235	60	be	be	AUX
ijtc-759	235	61	viewed	view	VERB
ijtc-759	235	62	as	as	ADP
ijtc-759	235	63	successful	successful	ADJ
ijtc-759	235	64	in	in	ADP
ijtc-759	235	65	improving	improve	VERB
ijtc-759	235	66	formal	formal	ADJ
ijtc-759	235	67	compliance	compliance	NOUN
ijtc-759	235	68	.	.	PUNCT
ijtc-759	236	1	after	after	ADP
ijtc-759	236	2	the	the	DET
ijtc-759	236	3	tax	tax	NOUN
ijtc-759	236	4	amnesty	amnesty	NOUN
ijtc-759	236	5	in	in	ADP
ijtc-759	236	6	2008	2008	NUM
ijtc-759	236	7	,	,	PUNCT
ijtc-759	236	8	the	the	DET
ijtc-759	236	9	average	average	ADJ
ijtc-759	236	10	increase	increase	NOUN
ijtc-759	236	11	in	in	ADP
ijtc-759	236	12	effective	effective	ADJ
ijtc-759	236	13	taxpayers	taxpayer	NOUN
ijtc-759	236	14	and	and	CCONJ
ijtc-759	236	15	annual	annual	ADJ
ijtc-759	236	16	tax	tax	NOUN
ijtc-759	236	17	returns	return	NOUN
ijtc-759	236	18	filed	file	VERB
ijtc-759	236	19	significantly	significantly	ADV
ijtc-759	236	20	improved	improve	VERB
ijtc-759	236	21	,	,	PUNCT
ijtc-759	236	22	from	from	ADP
ijtc-759	236	23	10.03	10.03	NUM
ijtc-759	236	24	%	%	NOUN
ijtc-759	236	25	and	and	CCONJ
ijtc-759	236	26	3.23	3.23	NUM
ijtc-759	236	27	%	%	NOUN
ijtc-759	236	28	to	to	ADP
ijtc-759	236	29	12.55	12.55	NUM
ijtc-759	236	30	%	%	NOUN
ijtc-759	236	31	and	and	CCONJ
ijtc-759	236	32	26.28	26.28	NUM
ijtc-759	236	33	%	%	NOUN
ijtc-759	236	34	,	,	PUNCT
ijtc-759	236	35	respectively	respectively	ADV
ijtc-759	236	36	.	.	PUNCT
ijtc-759	237	1	on	on	ADP
ijtc-759	237	2	the	the	DET
ijtc-759	237	3	contrary	contrary	NOUN
ijtc-759	237	4	,	,	PUNCT
ijtc-759	237	5	when	when	SCONJ
ijtc-759	237	6	the	the	DET
ijtc-759	237	7	tax	tax	NOUN
ijtc-759	237	8	amnesty	amnesty	NOUN
ijtc-759	237	9	was	be	AUX
ijtc-759	237	10	repeated	repeat	VERB
ijtc-759	237	11	in	in	ADP
ijtc-759	237	12	2016	2016	NUM
ijtc-759	237	13	to	to	ADP
ijtc-759	237	14	2017	2017	NUM
ijtc-759	237	15	,	,	PUNCT
ijtc-759	237	16	it	it	PRON
ijtc-759	237	17	had	have	VERB
ijtc-759	237	18	a	a	DET
ijtc-759	237	19	negative	negative	ADJ
ijtc-759	237	20	impact	impact	NOUN
ijtc-759	237	21	on	on	ADP
ijtc-759	237	22	formal	formal	ADJ
ijtc-759	237	23	compliance	compliance	NOUN
ijtc-759	237	24	.	.	PUNCT
ijtc-759	238	1	this	this	PRON
ijtc-759	238	2	is	be	AUX
ijtc-759	238	3	evident	evident	ADJ
ijtc-759	238	4	from	from	ADP
ijtc-759	238	5	the	the	DET
ijtc-759	238	6	sharp	sharp	ADJ
ijtc-759	238	7	decline	decline	NOUN
ijtc-759	238	8	in	in	ADP
ijtc-759	238	9	the	the	DET
ijtc-759	238	10	average	average	ADJ
ijtc-759	238	11	percentage	percentage	NOUN
ijtc-759	238	12	increase	increase	NOUN
ijtc-759	238	13	of	of	ADP
ijtc-759	238	14	effective	effective	ADJ
ijtc-759	238	15	taxpayers	taxpayer	NOUN
ijtc-759	238	16	and	and	CCONJ
ijtc-759	238	17	annual	annual	ADJ
ijtc-759	238	18	tax	tax	NOUN
ijtc-759	238	19	returns	return	NOUN
ijtc-759	238	20	filed	file	VERB
ijtc-759	238	21	after	after	ADP
ijtc-759	238	22	the	the	DET
ijtc-759	238	23	tax	tax	NOUN
ijtc-759	238	24	amnesty	amnesty	NOUN
ijtc-759	238	25	in	in	ADP
ijtc-759	238	26	2016	2016	NUM
ijtc-759	238	27	to	to	ADP
ijtc-759	238	28	2017	2017	NUM
ijtc-759	238	29	,	,	PUNCT
ijtc-759	238	30	from	from	ADP
ijtc-759	238	31	16,82	16,82	NUM
ijtc-759	238	32	%	%	NOUN
ijtc-759	238	33	and	and	CCONJ
ijtc-759	238	34	26,52	26,52	NUM
ijtc-759	238	35	%	%	NOUN
ijtc-759	238	36	to	to	ADP
ijtc-759	238	37	only	only	ADV
ijtc-759	238	38	1,20	1,20	NUM
ijtc-759	238	39	%	%	NOUN
ijtc-759	238	40	and	and	CCONJ
ijtc-759	238	41	6,55	6,55	NUM
ijtc-759	238	42	%	%	NOUN
ijtc-759	238	43	,	,	PUNCT
ijtc-759	238	44	respectively	respectively	ADV
ijtc-759	238	45	.	.	PUNCT
ijtc-759	239	1	moreover	moreover	ADV
ijtc-759	239	2	,	,	PUNCT
ijtc-759	239	3	the	the	DET
ijtc-759	239	4	average	average	ADJ
ijtc-759	239	5	percentage	percentage	NOUN
ijtc-759	239	6	increase	increase	NOUN
ijtc-759	239	7	in	in	ADP
ijtc-759	239	8	annual	annual	ADJ
ijtc-759	239	9	tax	tax	NOUN
ijtc-759	239	10	returns	return	NOUN
ijtc-759	239	11	filed	file	VERB
ijtc-759	239	12	after	after	ADP
ijtc-759	239	13	the	the	DET
ijtc-759	239	14	tax	tax	NOUN
ijtc-759	239	15	amnesty	amnesty	NOUN
ijtc-759	239	16	in	in	ADP
ijtc-759	239	17	2016	2016	NUM
ijtc-759	239	18	was	be	AUX
ijtc-759	239	19	even	even	ADV
ijtc-759	239	20	lower	low	ADJ
ijtc-759	239	21	than	than	ADP
ijtc-759	239	22	the	the	DET
ijtc-759	239	23	average	average	NOUN
ijtc-759	239	24	before	before	ADP
ijtc-759	239	25	the	the	DET
ijtc-759	239	26	tax	tax	NOUN
ijtc-759	239	27	amnesty	amnesty	NOUN
ijtc-759	239	28	in	in	ADP
ijtc-759	239	29	2022	2022	NUM
ijtc-759	239	30	.	.	PUNCT
ijtc-759	240	1	3.2	3.2	NUM
ijtc-759	240	2	.	.	PUNCT
ijtc-759	240	3	material	material	NOUN
ijtc-759	240	4	compliance	compliance	NOUN
ijtc-759	240	5	3.2.1	3.2.1	NUM
ijtc-759	240	6	.	.	PUNCT
ijtc-759	241	1	descriptive	descriptive	ADJ
ijtc-759	241	2	analysis	analysis	NOUN
ijtc-759	241	3	material	material	NOUN
ijtc-759	241	4	compliance	compliance	NOUN
ijtc-759	241	5	refers	refer	VERB
ijtc-759	241	6	to	to	ADP
ijtc-759	241	7	a	a	DET
ijtc-759	241	8	level	level	NOUN
ijtc-759	241	9	compliance	compliance	NOUN
ijtc-759	241	10	relating	relate	VERB
ijtc-759	241	11	to	to	ADP
ijtc-759	241	12	payment	payment	NOUN
ijtc-759	241	13	of	of	ADP
ijtc-759	241	14	tax	tax	NOUN
ijtc-759	241	15	liabilities	liability	NOUN
ijtc-759	241	16	.	.	PUNCT
ijtc-759	242	1	from	from	ADP
ijtc-759	242	2	my	my	PRON
ijtc-759	242	3	perspective	perspective	NOUN
ijtc-759	242	4	,	,	PUNCT
ijtc-759	242	5	material	material	NOUN
ijtc-759	242	6	compliance	compliance	NOUN
ijtc-759	242	7	is	be	AUX
ijtc-759	242	8	the	the	DET
ijtc-759	242	9	essence	essence	NOUN
ijtc-759	242	10	of	of	ADP
ijtc-759	242	11	tax	tax	NOUN
ijtc-759	242	12	compliance	compliance	NOUN
ijtc-759	242	13	because	because	SCONJ
ijtc-759	242	14	it	it	PRON
ijtc-759	242	15	is	be	AUX
ijtc-759	242	16	the	the	DET
ijtc-759	242	17	most	most	ADV
ijtc-759	242	18	burdensome	burdensome	ADJ
ijtc-759	242	19	obligation	obligation	NOUN
ijtc-759	242	20	for	for	ADP
ijtc-759	242	21	taxpayers	taxpayer	NOUN
ijtc-759	242	22	and	and	CCONJ
ijtc-759	242	23	the	the	DET
ijtc-759	242	24	ultimate	ultimate	ADJ
ijtc-759	242	25	goal	goal	NOUN
ijtc-759	242	26	of	of	ADP
ijtc-759	242	27	tax	tax	NOUN
ijtc-759	242	28	imposition	imposition	NOUN
ijtc-759	242	29	.	.	PUNCT
ijtc-759	243	1	tax	tax	NOUN
ijtc-759	243	2	payment	payment	NOUN
ijtc-759	243	3	can	can	AUX
ijtc-759	243	4	be	be	AUX
ijtc-759	243	5	particularly	particularly	ADV
ijtc-759	243	6	burdensome	burdensome	ADJ
ijtc-759	243	7	for	for	ADP
ijtc-759	243	8	taxpayers	taxpayer	NOUN
ijtc-759	243	9	as	as	SCONJ
ijtc-759	243	10	it	it	PRON
ijtc-759	243	11	requires	require	VERB
ijtc-759	243	12	them	they	PRON
ijtc-759	243	13	to	to	PART
ijtc-759	243	14	sacrifice	sacrifice	VERB
ijtc-759	243	15	a	a	DET
ijtc-759	243	16	portion	portion	NOUN
ijtc-759	243	17	of	of	ADP
ijtc-759	243	18	their	their	PRON
ijtc-759	243	19	income	income	NOUN
ijtc-759	243	20	or	or	CCONJ
ijtc-759	243	21	assets	asset	NOUN
ijtc-759	243	22	to	to	PART
ijtc-759	243	23	fulfil	fulfil	VERB
ijtc-759	243	24	this	this	DET
ijtc-759	243	25	obligation	obligation	NOUN
ijtc-759	243	26	.	.	PUNCT
ijtc-759	244	1	if	if	SCONJ
ijtc-759	244	2	taxpayers	taxpayer	NOUN
ijtc-759	244	3	have	have	AUX
ijtc-759	244	4	already	already	ADV
ijtc-759	244	5	calculated	calculate	VERB
ijtc-759	244	6	their	their	PRON
ijtc-759	244	7	tax	tax	NOUN
ijtc-759	244	8	liabilities	liability	NOUN
ijtc-759	244	9	based	base	VERB
ijtc-759	244	10	on	on	ADP
ijtc-759	244	11	the	the	DET
ijtc-759	244	12	law	law	NOUN
ijtc-759	244	13	,	,	PUNCT
ijtc-759	244	14	there	there	PRON
ijtc-759	244	15	is	be	VERB
ijtc-759	244	16	little	little	ADJ
ijtc-759	244	17	reason	reason	NOUN
ijtc-759	244	18	for	for	SCONJ
ijtc-759	244	19	them	they	PRON
ijtc-759	244	20	to	to	PART
ijtc-759	244	21	ignore	ignore	VERB
ijtc-759	244	22	their	their	PRON
ijtc-759	244	23	formal	formal	ADJ
ijtc-759	244	24	compliance	compliance	NOUN
ijtc-759	244	25	obligation	obligation	NOUN
ijtc-759	244	26	.	.	PUNCT
ijtc-759	245	1	table	table	NOUN
ijtc-759	245	2	7	7	NUM
ijtc-759	245	3	.	.	PUNCT
ijtc-759	245	4	tax	tax	NOUN
ijtc-759	245	5	revenue	revenue	NOUN
ijtc-759	245	6	and	and	CCONJ
ijtc-759	245	7	income	income	NOUN
ijtc-759	245	8	tax	tax	NOUN
ijtc-759	245	9	revenue	revenue	NOUN
ijtc-759	245	10	2002	2002	NUM
ijtc-759	245	11	to	to	ADP
ijtc-759	245	12	2022	2022	NUM
ijtc-759	245	13	(	(	PUNCT
ijtc-759	245	14	in	in	ADP
ijtc-759	245	15	billion	billion	NUM
ijtc-759	245	16	rupiah	rupiah	NOUN
ijtc-759	245	17	)	)	PUNCT
ijtc-759	245	18	year	year	NOUN
ijtc-759	245	19	income	income	NOUN
ijtc-759	245	20	tax	tax	NOUN
ijtc-759	245	21	revenue	revenue	NOUN
ijtc-759	245	22	(	(	PUNCT
ijtc-759	245	23	itr	itr	NOUN
ijtc-759	245	24	)	)	PUNCT
ijtc-759	245	25	income	income	NOUN
ijtc-759	245	26	tax	tax	NOUN
ijtc-759	245	27	revenue	revenue	NOUN
ijtc-759	245	28	–	–	PUNCT
ijtc-759	245	29	tax	tax	NOUN
ijtc-759	245	30	amnesty	amnesty	NOUN
ijtc-759	245	31	(	(	PUNCT
ijtc-759	245	32	itrta	itrta	NOUN
ijtc-759	245	33	)	)	PUNCT
ijtc-759	245	34	δ	δ	PROPN
ijtc-759	245	35	itr	itr	NOUN
ijtc-759	245	36	(	(	PUNCT
ijtc-759	245	37	%	%	INTJ
ijtc-759	245	38	)	)	PUNCT
ijtc-759	245	39	δ	δ	PROPN
ijtc-759	245	40	itrta	itrta	NOUN
ijtc-759	245	41	(	(	PUNCT
ijtc-759	245	42	%	%	INTJ
ijtc-759	245	43	)	)	PUNCT
ijtc-759	245	44	itr	itr	NOUN
ijtc-759	245	45	÷	÷	NUM
ijtc-759	245	46	et	et	PROPN
ijtc-759	245	47	δ	δ	PROPN
ijtc-759	245	48	itr	itr	PROPN
ijtc-759	245	49	÷	÷	PUNCT
ijtc-759	245	50	et	et	PROPN
ijtc-759	245	51	(	(	PUNCT
ijtc-759	245	52	%	%	INTJ
ijtc-759	245	53	)	)	PUNCT
ijtc-759	245	54	2002	2002	NUM
ijtc-759	245	55	101.873,50	101.873,50	NUM
ijtc-759	246	1	101.873,50	101.873,50	NUM
ijtc-759	246	2	n	n	CCONJ
ijtc-759	246	3	/	/	SYM
ijtc-759	246	4	a	a	PRON
ijtc-759	246	5	n	n	NOUN
ijtc-759	246	6	/	/	SYM
ijtc-759	246	7	a	a	DET
ijtc-759	246	8	0,0366246	0,0366246	NUM
ijtc-759	246	9	n	n	CCONJ
ijtc-759	246	10	/	/	SYM
ijtc-759	246	11	a	a	DET
ijtc-759	246	12	2003	2003	NUM
ijtc-759	246	13	115.015,60	115.015,60	NUM
ijtc-759	246	14	115.015,60	115.015,60	NUM
ijtc-759	246	15	12,90	12,90	NUM
ijtc-759	246	16	12,90	12,90	NUM
ijtc-759	246	17	0,0365623	0,0365623	NUM
ijtc-759	246	18	-0,17	-0,17	VERB
ijtc-759	246	19	2004	2004	NUM
ijtc-759	246	20	134.903,80	134.903,80	NOUN
ijtc-759	246	21	134.903,80	134.903,80	NOUN
ijtc-759	246	22	17,29	17,29	NUM
ijtc-759	246	23	17,29	17,29	NUM
ijtc-759	246	24	0,0382288	0,0382288	NUM
ijtc-759	246	25	4,56	4,56	NUM
ijtc-759	246	26	2005	2005	NUM
ijtc-759	246	27	175.379,70	175.379,70	NOUN
ijtc-759	246	28	175.379,70	175.379,70	NOUN
ijtc-759	246	29	30,00	30,00	NUM
ijtc-759	246	30	30,00	30,00	NUM
ijtc-759	246	31	0,0451616	0,0451616	NUM
ijtc-759	246	32	18,14	18,14	NUM
ijtc-759	246	33	2006	2006	NUM
ijtc-759	246	34	208.833,99	208.833,99	NUM
ijtc-759	247	1	208.833,99	208.833,99	PROPN
ijtc-759	247	2	19,08	19,08	PROPN
ijtc-759	247	3	19,08	19,08	PROPN
ijtc-759	247	4	0,0511405	0,0511405	NUM
ijtc-759	247	5	13,24	13,24	NUM
ijtc-759	247	6	2007	2007	NUM
ijtc-759	247	7	238.739,97	238.739,97	NUM
ijtc-759	247	8	238.739,97	238.739,97	NUM
ijtc-759	247	9	14,32	14,32	NUM
ijtc-759	247	10	14,32	14,32	NUM
ijtc-759	247	11	0,0533136	0,0533136	NOUN
ijtc-759	247	12	4,25	4,25	NUM
ijtc-759	247	13	2008	2008	NUM
ijtc-759	248	1	327.498,00	327.498,00	NUM
ijtc-759	248	2	321.938,00	321.938,00	NUM
ijtc-759	248	3	37,18	37,18	PROPN
ijtc-759	248	4	34,85	34,85	NUM
ijtc-759	248	5	0,0483303	0,0483303	NUM
ijtc-759	248	6	-9,35	-9,35	PUNCT
ijtc-759	248	7	2009	2009	NUM
ijtc-759	249	1	317.615,00	317.615,00	NUM
ijtc-759	249	2	315.715,00	315.715,00	NUM
ijtc-759	249	3	-3,02	-3,02	PROPN
ijtc-759	249	4	-1,93	-1,93	PROPN
ijtc-759	249	5	0,0305705	0,0305705	NOUN
ijtc-759	249	6	-36,75	-36,75	NUM
ijtc-759	249	7	2010	2010	NUM
ijtc-759	249	8	357.045,00	357.045,00	NUM
ijtc-759	249	9	357.045,00	357.045,00	NUM
ijtc-759	249	10	12,41	12,41	NUM
ijtc-759	249	11	13,09	13,09	NUM
ijtc-759	249	12	0,0253189	0,0253189	NOUN
ijtc-759	249	13	-17,18	-17,18	SYM
ijtc-759	249	14	2011	2011	NUM
ijtc-759	249	15	431.122,00	431.122,00	ADJ
ijtc-759	249	16	431.122,00	431.122,00	ADJ
ijtc-759	249	17	20,75	20,75	NUM
ijtc-759	249	18	20,75	20,75	NUM
ijtc-759	249	19	0,0243650	0,0243650	NOUN
ijtc-759	249	20	-3,77	-3,77	NUM
ijtc-759	249	21	2012	2012	NUM
ijtc-759	249	22	465.069,60	465.069,60	NUM
ijtc-759	249	23	465.069,60	465.069,60	NUM
ijtc-759	249	24	7,87	7,87	NOUN
ijtc-759	249	25	7,87	7,87	NUM
ijtc-759	249	26	0,0263357	0,0263357	NOUN
ijtc-759	249	27	8,09	8,09	NUM
ijtc-759	249	28	2013	2013	NUM
ijtc-759	249	29	506.442,80	506.442,80	NUM
ijtc-759	249	30	506.442,80	506.442,80	NOUN
ijtc-759	249	31	8,90	8,90	NUM
ijtc-759	249	32	8,90	8,90	NUM
ijtc-759	249	33	0,0285614	0,0285614	NOUN
ijtc-759	249	34	8,45	8,45	NUM
ijtc-759	249	35	2014	2014	NUM
ijtc-759	249	36	546.180,90	546.180,90	NUM
ijtc-759	249	37	546.180,90	546.180,90	PROPN
ijtc-759	249	38	7,85	7,85	NOUN
ijtc-759	249	39	7,85	7,85	NOUN
ijtc-759	250	1	0,0297519	0,0297519	ADJ
ijtc-759	250	2	4,17	4,17	NUM
ijtc-759	250	3	2015	2015	NUM
ijtc-759	250	4	602.308,13	602.308,13	NUM
ijtc-759	250	5	602.308,13	602.308,13	NUM
ijtc-759	250	6	10,28	10,28	NUM
ijtc-759	250	7	10,28	10,28	NUM
ijtc-759	250	8	0,0331670	0,0331670	NOUN
ijtc-759	250	9	11,48	11,48	NUM
ijtc-759	250	10	2016	2016	NUM
ijtc-759	250	11	666.212,40	666.212,40	VERB
ijtc-759	250	12	562.555,04	562.555,04	PROPN
ijtc-759	250	13	10,61	10,61	NUM
ijtc-759	250	14	-6,60	-6,60	PUNCT
ijtc-759	250	15	0,0330369	0,0330369	PROPN
ijtc-759	250	16	-0,39	-0,39	NOUN
ijtc-759	250	17	2017	2017	NUM
ijtc-759	250	18	646.793,50	646.793,50	NOUN
ijtc-759	251	1	635.768,32	635.768,32	VERB
ijtc-759	251	2	-2,91	-2,91	PROPN
ijtc-759	251	3	13,01	13,01	NUM
ijtc-759	251	4	0,0389661	0,0389661	NUM
ijtc-759	251	5	17,95	17,95	NUM
ijtc-759	251	6	2018	2018	NUM
ijtc-759	251	7	749.977,00	749.977,00	NOUN
ijtc-759	251	8	749.977,00	749.977,00	NOUN
ijtc-759	251	9	15,95	15,95	NUM
ijtc-759	251	10	17,96	17,96	PROPN
ijtc-759	251	11	0,0424843	0,0424843	NOUN
ijtc-759	251	12	9,03	9,03	NUM
ijtc-759	251	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-759	251	14	repeated	repeat	VERB
ijtc-759	251	15	tax	tax	NOUN
ijtc-759	251	16	amnesties	amnesty	NOUN
ijtc-759	251	17	in	in	ADP
ijtc-759	251	18	indonesia	indonesia	PROPN
ijtc-759	251	19	:	:	PUNCT
ijtc-759	251	20	an	an	DET
ijtc-759	251	21	evaluation	evaluation	NOUN
ijtc-759	251	22	of	of	ADP
ijtc-759	251	23	tax	tax	NOUN
ijtc-759	251	24	compliance	compliance	NOUN
ijtc-759	251	25	indradi	indradi	NOUN
ijtc-759	251	26	399	399	NUM
ijtc-759	251	27	|	|	ADV
ijtc-759	251	28	ilomata	ilomata	PROPN
ijtc-759	251	29	international	international	ADJ
ijtc-759	251	30	journal	journal	NOUN
ijtc-759	251	31	of	of	ADP
ijtc-759	251	32	tax	tax	PROPN
ijtc-759	251	33	&	&	CCONJ
ijtc-759	251	34	accounting	accounting	PROPN
ijtc-759	251	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	251	36	2019	2019	NUM
ijtc-759	251	37	772.265,70	772.265,70	NUM
ijtc-759	251	38	772.265,70	772.265,70	NOUN
ijtc-759	251	39	2,97	2,97	NUM
ijtc-759	251	40	2,97	2,97	NUM
ijtc-759	251	41	0,0421205	0,0421205	SYM
ijtc-759	251	42	-0,86	-0,86	NUM
ijtc-759	251	43	2020	2020	NUM
ijtc-759	251	44	594.033,33	594.033,33	NUM
ijtc-759	251	45	594.033,33	594.033,33	NUM
ijtc-759	251	46	-23,08	-23,08	X
ijtc-759	251	47	-23,08	-23,08	PUNCT
ijtc-759	251	48	0,0312537	0,0312537	PROPN
ijtc-759	251	49	-25,80	-25,80	NUM
ijtc-759	251	50	2021	2021	NUM
ijtc-759	251	51	696.676,60	696.676,60	NUM
ijtc-759	251	52	696.676,60	696.676,60	NUM
ijtc-759	251	53	17,28	17,28	NUM
ijtc-759	251	54	17,28	17,28	NUM
ijtc-759	251	55	0,0366622	0,0366622	NOUN
ijtc-759	251	56	17,31	17,31	NUM
ijtc-759	251	57	2022	2022	NUM
ijtc-759	251	58	895.101,00	895.101,00	NUM
ijtc-759	251	59	833.861,93	833.861,93	NUM
ijtc-759	251	60	28,48	28,48	NUM
ijtc-759	251	61	19,69	19,69	NUM
ijtc-759	251	62	n	n	CCONJ
ijtc-759	251	63	/	/	SYM
ijtc-759	251	64	a	a	PRON
ijtc-759	251	65	n	n	NOUN
ijtc-759	251	66	/	/	SYM
ijtc-759	251	67	a	a	DET
ijtc-759	251	68	source	source	NOUN
ijtc-759	251	69	:	:	PUNCT
ijtc-759	251	70	annual	annual	ADJ
ijtc-759	251	71	report	report	NOUN
ijtc-759	251	72	directorate	directorate	ADJ
ijtc-759	251	73	general	general	ADJ
ijtc-759	251	74	of	of	ADP
ijtc-759	251	75	taxes	taxis	NOUN
ijtc-759	251	76	2007	2007	NUM
ijtc-759	251	77	-	-	SYM
ijtc-759	251	78	2021	2021	NUM
ijtc-759	251	79	&	&	CCONJ
ijtc-759	251	80	central	central	ADJ
ijtc-759	251	81	bureau	bureau	PROPN
ijtc-759	251	82	of	of	ADP
ijtc-759	251	83	statistics	statistic	NOUN
ijtc-759	251	84	(	(	PUNCT
ijtc-759	251	85	all	all	DET
ijtc-759	251	86	figures	figure	NOUN
ijtc-759	251	87	using	use	VERB
ijtc-759	251	88	indonesian	indonesian	ADJ
ijtc-759	251	89	format	format	NOUN
ijtc-759	251	90	)	)	PUNCT
ijtc-759	251	91	table	table	NOUN
ijtc-759	251	92	8	8	NUM
ijtc-759	251	93	.	.	PUNCT
ijtc-759	251	94	processed	process	VERB
ijtc-759	251	95	data	datum	NOUN
ijtc-759	251	96	of	of	ADP
ijtc-759	251	97	tax	tax	NOUN
ijtc-759	251	98	revenue	revenue	NOUN
ijtc-759	251	99	and	and	CCONJ
ijtc-759	251	100	income	income	NOUN
ijtc-759	251	101	tax	tax	NOUN
ijtc-759	251	102	revenue	revenue	NOUN
ijtc-759	251	103	2002	2002	NUM
ijtc-759	251	104	–	–	PUNCT
ijtc-759	251	105	2022	2022	NUM
ijtc-759	251	106	description	description	NOUN
ijtc-759	251	107	tax	tax	NOUN
ijtc-759	251	108	amnesty	amnesty	NOUN
ijtc-759	251	109	2008	2008	NUM
ijtc-759	251	110	tax	tax	NOUN
ijtc-759	251	111	amnesty	amnesty	NOUN
ijtc-759	251	112	2016	2016	NUM
ijtc-759	251	113	tax	tax	NOUN
ijtc-759	251	114	amnesty	amnesty	NOUN
ijtc-759	251	115	2022	2022	NUM
ijtc-759	251	116	2002	2002	NUM
ijtc-759	251	117	-	-	SYM
ijtc-759	251	118	2007	2007	NUM
ijtc-759	251	119	2008	2008	NUM
ijtc-759	251	120	-	-	SYM
ijtc-759	251	121	2022	2022	NUM
ijtc-759	251	122	2002	2002	NUM
ijtc-759	251	123	-	-	SYM
ijtc-759	251	124	2015	2015	NUM
ijtc-759	251	125	2016	2016	NUM
ijtc-759	251	126	-	-	SYM
ijtc-759	251	127	2022	2022	NUM
ijtc-759	251	128	2002	2002	NUM
ijtc-759	251	129	-	-	SYM
ijtc-759	251	130	2021	2021	NUM
ijtc-759	251	131	2022	2022	NUM
ijtc-759	251	132	𝒙	𝒙	PROPN
ijtc-759	251	133	itr	itr	NOUN
ijtc-759	251	134	162.457,76	162.457,76	NUM
ijtc-759	251	135	571.622,73	571.622,73	NUM
ijtc-759	252	1	323.430,57	323.430,57	NUM
ijtc-759	252	2	717.294,22	717.294,22	NUM
ijtc-759	253	1	432.699,33	432.699,33	NUM
ijtc-759	253	2	895.101,00	895.101,00	NUM
ijtc-759	254	1	𝒙	𝒙	ADJ
ijtc-759	254	2	itr	itr	NOUN
ijtc-759	254	3	-	-	PUNCT
ijtc-759	254	4	ta	ta	NOUN
ijtc-759	254	5	162.457,76	162.457,76	NOUN
ijtc-759	254	6	559.397,29	559.397,29	NUM
ijtc-759	254	7	322.897,71	322.897,71	NUM
ijtc-759	254	8	692.162,56	692.162,56	NOUN
ijtc-759	254	9	426.592,20	426.592,20	NOUN
ijtc-759	254	10	833.861,93	833.861,93	NUM
ijtc-759	254	11	𝒙	𝒙	PROPN
ijtc-759	254	12	δ	δ	PROPN
ijtc-759	254	13	itr	itr	NOUN
ijtc-759	254	14	(	(	PUNCT
ijtc-759	254	15	%	%	INTJ
ijtc-759	254	16	)	)	PUNCT
ijtc-759	254	17	18,72	18,72	PROPN
ijtc-759	254	18	10,10	10,10	NUM
ijtc-759	254	19	15,06	15,06	NUM
ijtc-759	254	20	7,04	7,04	NUM
ijtc-759	254	21	11,40	11,40	NUM
ijtc-759	254	22	28,48	28,48	NUM
ijtc-759	254	23	𝒙	𝒙	PROPN
ijtc-759	254	24	itr	itr	NOUN
ijtc-759	254	25	÷	÷	PUNCT
ijtc-759	254	26	et	et	NOUN
ijtc-759	254	27	0,0435052	0,0435052	PROPN
ijtc-759	254	28	0,0313950	0,0313950	NUM
ijtc-759	254	29	0,0362451	0,0362451	NUM
ijtc-759	254	30	0,0320748	0,0320748	NOUN
ijtc-759	254	31	0,0365978	0,0365978	PROPN
ijtc-759	254	32	n	n	CCONJ
ijtc-759	254	33	/	/	SYM
ijtc-759	254	34	a	a	DET
ijtc-759	254	35	𝒙	𝒙	PROPN
ijtc-759	254	36	δ	δ	PROPN
ijtc-759	254	37	itr	itr	NOUN
ijtc-759	254	38	÷	÷	PUNCT
ijtc-759	254	39	et	et	PROPN
ijtc-759	254	40	8,00	8,00	PROPN
ijtc-759	254	41	-7,84	-7,84	PROPN
ijtc-759	254	42	0,40	0,40	X
ijtc-759	254	43	-11,82	-11,82	PUNCT
ijtc-759	254	44	1,18	1,18	NUM
ijtc-759	254	45	n	n	CCONJ
ijtc-759	254	46	/	/	SYM
ijtc-759	254	47	a	a	DET
ijtc-759	254	48	source	source	NOUN
ijtc-759	254	49	:	:	PUNCT
ijtc-759	254	50	author	author	NOUN
ijtc-759	254	51	’s	’s	PART
ijtc-759	254	52	calculation	calculation	NOUN
ijtc-759	254	53	(	(	PUNCT
ijtc-759	254	54	all	all	DET
ijtc-759	254	55	figures	figure	NOUN
ijtc-759	254	56	using	use	VERB
ijtc-759	254	57	indonesian	indonesian	ADJ
ijtc-759	254	58	format	format	NOUN
ijtc-759	254	59	)	)	PUNCT
ijtc-759	255	1	i	i	PRON
ijtc-759	255	2	distinguished	distinguish	VERB
ijtc-759	255	3	the	the	DET
ijtc-759	255	4	term	term	NOUN
ijtc-759	255	5	of	of	ADP
ijtc-759	255	6	income	income	NOUN
ijtc-759	255	7	tax	tax	NOUN
ijtc-759	255	8	revenue	revenue	NOUN
ijtc-759	255	9	into	into	ADP
ijtc-759	255	10	two	two	NUM
ijtc-759	255	11	terms	term	NOUN
ijtc-759	255	12	which	which	PRON
ijtc-759	255	13	are	be	AUX
ijtc-759	255	14	income	income	NOUN
ijtc-759	255	15	tax	tax	NOUN
ijtc-759	255	16	revenue	revenue	NOUN
ijtc-759	255	17	with	with	ADP
ijtc-759	255	18	tax	tax	NOUN
ijtc-759	255	19	amnesty	amnesty	NOUN
ijtc-759	255	20	(	(	PUNCT
ijtc-759	255	21	itr	itr	NOUN
ijtc-759	255	22	)	)	PUNCT
ijtc-759	255	23	and	and	CCONJ
ijtc-759	255	24	income	income	NOUN
ijtc-759	255	25	tax	tax	NOUN
ijtc-759	255	26	revenue	revenue	NOUN
ijtc-759	255	27	without	without	ADP
ijtc-759	255	28	tax	tax	NOUN
ijtc-759	255	29	amnesty	amnesty	NOUN
ijtc-759	255	30	(	(	PUNCT
ijtc-759	255	31	itr	itr	NOUN
ijtc-759	255	32	-	-	PUNCT
ijtc-759	255	33	ta	ta	PROPN
ijtc-759	255	34	)	)	PUNCT
ijtc-759	255	35	.	.	PUNCT
ijtc-759	256	1	the	the	DET
ijtc-759	256	2	reason	reason	NOUN
ijtc-759	256	3	is	be	AUX
ijtc-759	256	4	to	to	PART
ijtc-759	256	5	compare	compare	VERB
ijtc-759	256	6	the	the	DET
ijtc-759	256	7	results	result	NOUN
ijtc-759	256	8	based	base	VERB
ijtc-759	256	9	on	on	ADP
ijtc-759	256	10	both	both	DET
ijtc-759	256	11	concepts	concept	NOUN
ijtc-759	256	12	in	in	ADP
ijtc-759	256	13	order	order	NOUN
ijtc-759	256	14	to	to	PART
ijtc-759	256	15	conclude	conclude	VERB
ijtc-759	256	16	real	real	ADJ
ijtc-759	256	17	impact	impact	NOUN
ijtc-759	256	18	of	of	ADP
ijtc-759	256	19	the	the	DET
ijtc-759	256	20	amnesties	amnesty	NOUN
ijtc-759	256	21	to	to	ADP
ijtc-759	256	22	the	the	DET
ijtc-759	256	23	revenue	revenue	NOUN
ijtc-759	256	24	.	.	PUNCT
ijtc-759	257	1	besides	besides	SCONJ
ijtc-759	257	2	,	,	PUNCT
ijtc-759	257	3	tax	tax	NOUN
ijtc-759	257	4	amnesty	amnesty	NOUN
ijtc-759	257	5	revenue	revenue	NOUN
ijtc-759	257	6	in	in	ADP
ijtc-759	257	7	indonesia	indonesia	PROPN
ijtc-759	257	8	is	be	AUX
ijtc-759	257	9	considered	consider	VERB
ijtc-759	257	10	as	as	ADP
ijtc-759	257	11	part	part	NOUN
ijtc-759	257	12	of	of	ADP
ijtc-759	257	13	income	income	NOUN
ijtc-759	257	14	tax	tax	NOUN
ijtc-759	257	15	revenue	revenue	NOUN
ijtc-759	257	16	in	in	ADP
ijtc-759	257	17	the	the	DET
ijtc-759	257	18	respective	respective	ADJ
ijtc-759	257	19	year	year	NOUN
ijtc-759	257	20	.	.	PUNCT
ijtc-759	258	1	therefore	therefore	ADV
ijtc-759	258	2	,	,	PUNCT
ijtc-759	258	3	table	table	NOUN
ijtc-759	258	4	7	7	NUM
ijtc-759	258	5	shows	show	NOUN
ijtc-759	258	6	amount	amount	NOUN
ijtc-759	258	7	of	of	ADP
ijtc-759	258	8	income	income	NOUN
ijtc-759	258	9	tax	tax	NOUN
ijtc-759	258	10	revenue	revenue	NOUN
ijtc-759	258	11	and	and	CCONJ
ijtc-759	258	12	income	income	NOUN
ijtc-759	258	13	tax	tax	NOUN
ijtc-759	258	14	revenue	revenue	NOUN
ijtc-759	258	15	without	without	ADP
ijtc-759	258	16	amnesty	amnesty	NOUN
ijtc-759	258	17	revenue	revenue	NOUN
ijtc-759	258	18	as	as	ADP
ijtc-759	258	19	a	a	DET
ijtc-759	258	20	comparison	comparison	NOUN
ijtc-759	258	21	.	.	PUNCT
ijtc-759	259	1	table	table	NOUN
ijtc-759	259	2	7	7	NUM
ijtc-759	259	3	also	also	ADV
ijtc-759	259	4	contains	contain	VERB
ijtc-759	259	5	income	income	NOUN
ijtc-759	259	6	tax	tax	NOUN
ijtc-759	259	7	revenue	revenue	NOUN
ijtc-759	259	8	per	per	ADP
ijtc-759	259	9	effective	effective	ADJ
ijtc-759	259	10	taxpayers	taxpayer	NOUN
ijtc-759	259	11	and	and	CCONJ
ijtc-759	259	12	growth	growth	NOUN
ijtc-759	259	13	of	of	ADP
ijtc-759	259	14	the	the	DET
ijtc-759	259	15	revenues	revenue	NOUN
ijtc-759	259	16	.	.	PUNCT
ijtc-759	260	1	whereas	whereas	ADV
ijtc-759	260	2	,	,	PUNCT
ijtc-759	260	3	table	table	NOUN
ijtc-759	260	4	8	8	NUM
ijtc-759	260	5	depicts	depict	VERB
ijtc-759	260	6	the	the	DET
ijtc-759	260	7	average	average	ADJ
ijtc-759	260	8	values	value	NOUN
ijtc-759	260	9	of	of	ADP
ijtc-759	260	10	each	each	DET
ijtc-759	260	11	component	component	NOUN
ijtc-759	260	12	in	in	ADP
ijtc-759	260	13	table	table	NOUN
ijtc-759	260	14	7	7	NUM
ijtc-759	260	15	pre	pre	NOUN
ijtc-759	260	16	and	and	CCONJ
ijtc-759	260	17	post	post	VERB
ijtc-759	260	18	amnesty	amnesty	NOUN
ijtc-759	260	19	.	.	PUNCT
ijtc-759	261	1	table	table	NOUN
ijtc-759	261	2	7	7	NUM
ijtc-759	261	3	shows	show	VERB
ijtc-759	261	4	that	that	SCONJ
ijtc-759	261	5	there	there	PRON
ijtc-759	261	6	are	be	VERB
ijtc-759	261	7	three	three	NUM
ijtc-759	261	8	periods	period	NOUN
ijtc-759	261	9	experienced	experience	VERB
ijtc-759	261	10	negative	negative	ADJ
ijtc-759	261	11	growth	growth	NOUN
ijtc-759	261	12	of	of	ADP
ijtc-759	261	13	itr	itr	NOUN
ijtc-759	261	14	which	which	PRON
ijtc-759	261	15	are	be	AUX
ijtc-759	261	16	-3,02	-3,02	VERB
ijtc-759	261	17	%	%	NOUN
ijtc-759	261	18	in	in	ADP
ijtc-759	261	19	2009	2009	NUM
ijtc-759	261	20	,	,	PUNCT
ijtc-759	261	21	-2,91	-2,91	PUNCT
ijtc-759	261	22	%	%	NOUN
ijtc-759	261	23	in	in	ADP
ijtc-759	261	24	2017	2017	NUM
ijtc-759	261	25	,	,	PUNCT
ijtc-759	261	26	and	and	CCONJ
ijtc-759	261	27	-23,08	-23,08	NUM
ijtc-759	261	28	%	%	NOUN
ijtc-759	261	29	in	in	ADP
ijtc-759	261	30	2020	2020	NUM
ijtc-759	261	31	.	.	PUNCT
ijtc-759	262	1	meanwhile	meanwhile	ADV
ijtc-759	262	2	,	,	PUNCT
ijtc-759	262	3	the	the	DET
ijtc-759	262	4	negative	negative	ADJ
ijtc-759	262	5	growth	growth	NOUN
ijtc-759	262	6	of	of	ADP
ijtc-759	262	7	itr	itr	NOUN
ijtc-759	262	8	-	-	PUNCT
ijtc-759	262	9	ta	ta	PROPN
ijtc-759	262	10	was	be	AUX
ijtc-759	262	11	experienced	experience	VERB
ijtc-759	262	12	in	in	ADP
ijtc-759	262	13	2009	2009	NUM
ijtc-759	262	14	,	,	PUNCT
ijtc-759	262	15	2016	2016	NUM
ijtc-759	262	16	,	,	PUNCT
ijtc-759	262	17	and	and	CCONJ
ijtc-759	262	18	2020	2020	NUM
ijtc-759	262	19	account	account	VERB
ijtc-759	262	20	for	for	ADP
ijtc-759	262	21	-1,93	-1,93	PROPN
ijtc-759	262	22	%	%	PROPN
ijtc-759	262	23	,	,	PUNCT
ijtc-759	262	24	-6,60	-6,60	NOUN
ijtc-759	262	25	%	%	NOUN
ijtc-759	262	26	,	,	PUNCT
ijtc-759	262	27	and	and	CCONJ
ijtc-759	262	28	-23,08	-23,08	NUM
ijtc-759	262	29	%	%	NOUN
ijtc-759	262	30	respectively	respectively	ADV
ijtc-759	262	31	.	.	PUNCT
ijtc-759	263	1	surprisingly	surprisingly	ADV
ijtc-759	263	2	,	,	PUNCT
ijtc-759	263	3	2009	2009	NUM
ijtc-759	263	4	and	and	CCONJ
ijtc-759	263	5	2017	2017	NUM
ijtc-759	263	6	are	be	AUX
ijtc-759	263	7	the	the	DET
ijtc-759	263	8	years	year	NOUN
ijtc-759	263	9	when	when	SCONJ
ijtc-759	263	10	tax	tax	NOUN
ijtc-759	263	11	amnesties	amnesty	NOUN
ijtc-759	263	12	were	be	AUX
ijtc-759	263	13	being	be	AUX
ijtc-759	263	14	implemented	implement	VERB
ijtc-759	263	15	.	.	PUNCT
ijtc-759	264	1	this	this	DET
ijtc-759	264	2	fact	fact	NOUN
ijtc-759	264	3	aligns	align	VERB
ijtc-759	264	4	with	with	ADP
ijtc-759	264	5	the	the	DET
ijtc-759	264	6	findings	finding	NOUN
ijtc-759	264	7	of	of	ADP
ijtc-759	264	8	alm	alm	NOUN
ijtc-759	264	9	and	and	CCONJ
ijtc-759	264	10	beck	beck	PROPN
ijtc-759	264	11	(	(	PUNCT
ijtc-759	264	12	1993	1993	NUM
ijtc-759	264	13	)	)	PUNCT
ijtc-759	264	14	who	who	PRON
ijtc-759	264	15	noted	note	VERB
ijtc-759	264	16	that	that	SCONJ
ijtc-759	264	17	a	a	DET
ijtc-759	264	18	decline	decline	NOUN
ijtc-759	264	19	in	in	ADP
ijtc-759	264	20	compliance	compliance	NOUN
ijtc-759	264	21	can	can	AUX
ijtc-759	264	22	occur	occur	VERB
ijtc-759	264	23	immediately	immediately	ADV
ijtc-759	264	24	after	after	SCONJ
ijtc-759	264	25	the	the	DET
ijtc-759	264	26	amnesty	amnesty	NOUN
ijtc-759	264	27	takes	take	VERB
ijtc-759	264	28	place	place	NOUN
ijtc-759	264	29	or	or	CCONJ
ijtc-759	264	30	in	in	ADP
ijtc-759	264	31	subsequent	subsequent	ADJ
ijtc-759	264	32	years	year	NOUN
ijtc-759	264	33	.	.	PUNCT
ijtc-759	265	1	meanwhile	meanwhile	ADV
ijtc-759	265	2	,	,	PUNCT
ijtc-759	265	3	decline	decline	VERB
ijtc-759	265	4	in	in	ADP
ijtc-759	265	5	2020	2020	NUM
ijtc-759	265	6	happened	happen	VERB
ijtc-759	265	7	due	due	ADP
ijtc-759	265	8	to	to	ADP
ijtc-759	265	9	covid-19	covid-19	PROPN
ijtc-759	265	10	pandemic	pandemic	NOUN
ijtc-759	265	11	.	.	PUNCT
ijtc-759	266	1	the	the	DET
ijtc-759	266	2	highest	high	ADJ
ijtc-759	266	3	increase	increase	NOUN
ijtc-759	266	4	of	of	ADP
ijtc-759	266	5	itr	itr	NOUN
ijtc-759	266	6	as	as	ADV
ijtc-759	266	7	well	well	ADV
ijtc-759	266	8	as	as	ADP
ijtc-759	266	9	itr	itr	X
ijtc-759	266	10	-	-	PUNCT
ijtc-759	266	11	ta	ta	PROPN
ijtc-759	266	12	,	,	PUNCT
ijtc-759	266	13	in	in	ADP
ijtc-759	266	14	terms	term	NOUN
ijtc-759	266	15	of	of	ADP
ijtc-759	266	16	amount	amount	NOUN
ijtc-759	266	17	occurred	occur	VERB
ijtc-759	266	18	in	in	ADP
ijtc-759	266	19	2022	2022	NUM
ijtc-759	266	20	,	,	PUNCT
ijtc-759	266	21	reaching	reach	VERB
ijtc-759	266	22	almost	almost	ADV
ijtc-759	266	23	200	200	NUM
ijtc-759	266	24	trillion	trillion	NUM
ijtc-759	266	25	rupiah	rupiah	NOUN
ijtc-759	266	26	.	.	PUNCT
ijtc-759	267	1	however	however	ADV
ijtc-759	267	2	,	,	PUNCT
ijtc-759	267	3	this	this	DET
ijtc-759	267	4	remarkable	remarkable	ADJ
ijtc-759	267	5	increase	increase	NOUN
ijtc-759	267	6	did	do	AUX
ijtc-759	267	7	not	not	PART
ijtc-759	267	8	come	come	VERB
ijtc-759	267	9	only	only	ADV
ijtc-759	267	10	from	from	ADP
ijtc-759	267	11	the	the	DET
ijtc-759	267	12	amnesty	amnesty	NOUN
ijtc-759	267	13	but	but	CCONJ
ijtc-759	267	14	also	also	ADV
ijtc-759	267	15	from	from	ADP
ijtc-759	267	16	the	the	DET
ijtc-759	267	17	soaring	soar	VERB
ijtc-759	267	18	prices	price	NOUN
ijtc-759	267	19	of	of	ADP
ijtc-759	267	20	some	some	DET
ijtc-759	267	21	commodities	commodity	NOUN
ijtc-759	267	22	and	and	CCONJ
ijtc-759	267	23	the	the	DET
ijtc-759	267	24	implementation	implementation	NOUN
ijtc-759	267	25	of	of	ADP
ijtc-759	267	26	other	other	ADJ
ijtc-759	267	27	policies	policy	NOUN
ijtc-759	267	28	(	(	PUNCT
ijtc-759	267	29	ministry	ministry	NOUN
ijtc-759	267	30	of	of	ADP
ijtc-759	267	31	finance	finance	NOUN
ijtc-759	267	32	,	,	PUNCT
ijtc-759	267	33	2022	2022	NUM
ijtc-759	267	34	)	)	PUNCT
ijtc-759	267	35	.	.	PUNCT
ijtc-759	268	1	although	although	SCONJ
ijtc-759	268	2	,	,	PUNCT
ijtc-759	268	3	in	in	ADP
ijtc-759	268	4	terms	term	NOUN
ijtc-759	268	5	of	of	ADP
ijtc-759	268	6	growth	growth	NOUN
ijtc-759	268	7	percentage	percentage	NOUN
ijtc-759	268	8	,	,	PUNCT
ijtc-759	268	9	the	the	DET
ijtc-759	268	10	highest	high	ADJ
ijtc-759	268	11	growth	growth	NOUN
ijtc-759	268	12	occurred	occur	VERB
ijtc-759	268	13	in	in	ADP
ijtc-759	268	14	2008	2008	NUM
ijtc-759	268	15	when	when	SCONJ
ijtc-759	268	16	the	the	DET
ijtc-759	268	17	third	third	ADJ
ijtc-759	268	18	amnesty	amnesty	NOUN
ijtc-759	268	19	took	take	VERB
ijtc-759	268	20	place	place	NOUN
ijtc-759	268	21	.	.	PUNCT
ijtc-759	269	1	although	although	SCONJ
ijtc-759	269	2	the	the	DET
ijtc-759	269	3	trend	trend	NOUN
ijtc-759	269	4	of	of	ADP
ijtc-759	269	5	itr	itr	NOUN
ijtc-759	269	6	is	be	AUX
ijtc-759	269	7	upward	upward	ADJ
ijtc-759	269	8	,	,	PUNCT
ijtc-759	269	9	when	when	SCONJ
ijtc-759	269	10	we	we	PRON
ijtc-759	269	11	divide	divide	VERB
ijtc-759	269	12	the	the	DET
ijtc-759	269	13	revenue	revenue	NOUN
ijtc-759	269	14	by	by	ADP
ijtc-759	269	15	the	the	DET
ijtc-759	269	16	number	number	NOUN
ijtc-759	269	17	of	of	ADP
ijtc-759	269	18	effective	effective	ADJ
ijtc-759	269	19	taxpayers	taxpayer	NOUN
ijtc-759	269	20	as	as	ADP
ijtc-759	269	21	a	a	DET
ijtc-759	269	22	rough	rough	ADJ
ijtc-759	269	23	illustration	illustration	NOUN
ijtc-759	269	24	of	of	ADP
ijtc-759	269	25	income	income	NOUN
ijtc-759	269	26	tax	tax	NOUN
ijtc-759	269	27	paid	pay	VERB
ijtc-759	269	28	by	by	ADP
ijtc-759	269	29	each	each	DET
ijtc-759	269	30	taxpayer	taxpayer	NOUN
ijtc-759	269	31	,	,	PUNCT
ijtc-759	269	32	the	the	DET
ijtc-759	269	33	results	result	NOUN
ijtc-759	269	34	fluctuate	fluctuate	VERB
ijtc-759	269	35	significantly	significantly	ADV
ijtc-759	269	36	each	each	DET
ijtc-759	269	37	year	year	NOUN
ijtc-759	269	38	.	.	PUNCT
ijtc-759	270	1	some	some	DET
ijtc-759	270	2	studies	study	NOUN
ijtc-759	270	3	have	have	AUX
ijtc-759	270	4	found	find	VERB
ijtc-759	270	5	that	that	SCONJ
ijtc-759	270	6	tax	tax	NOUN
ijtc-759	270	7	amnesties	amnesty	NOUN
ijtc-759	270	8	adversely	adversely	ADV
ijtc-759	270	9	affect	affect	VERB
ijtc-759	270	10	tax	tax	NOUN
ijtc-759	270	11	compliance	compliance	NOUN
ijtc-759	270	12	levels	level	NOUN
ijtc-759	270	13	in	in	ADP
ijtc-759	270	14	the	the	DET
ijtc-759	270	15	future	future	NOUN
ijtc-759	270	16	,	,	PUNCT
ijtc-759	270	17	and	and	CCONJ
ijtc-759	270	18	this	this	DET
ijtc-759	270	19	study	study	NOUN
ijtc-759	270	20	confirms	confirm	VERB
ijtc-759	270	21	those	those	DET
ijtc-759	270	22	findings	finding	NOUN
ijtc-759	270	23	(	(	PUNCT
ijtc-759	270	24	alm	alm	NOUN
ijtc-759	270	25	et	et	PROPN
ijtc-759	270	26	al	al	PROPN
ijtc-759	270	27	.	.	PROPN
ijtc-759	270	28	,	,	PUNCT
ijtc-759	270	29	1990	1990	NUM
ijtc-759	270	30	)	)	PUNCT
ijtc-759	270	31	(	(	PUNCT
ijtc-759	270	32	alm	alm	PROPN
ijtc-759	270	33	&	&	CCONJ
ijtc-759	270	34	beck	beck	PROPN
ijtc-759	270	35	,	,	PUNCT
ijtc-759	270	36	1993	1993	NUM
ijtc-759	270	37	)	)	PUNCT
ijtc-759	270	38	(	(	PUNCT
ijtc-759	270	39	sanchez	sanchez	PROPN
ijtc-759	270	40	villalba	villalba	PROPN
ijtc-759	270	41	,	,	PUNCT
ijtc-759	270	42	2017	2017	NUM
ijtc-759	270	43	)	)	PUNCT
ijtc-759	270	44	.	.	PUNCT
ijtc-759	271	1	according	accord	VERB
ijtc-759	271	2	to	to	ADP
ijtc-759	271	3	table	table	NOUN
ijtc-759	271	4	8	8	NUM
ijtc-759	271	5	,	,	PUNCT
ijtc-759	271	6	the	the	DET
ijtc-759	271	7	average	average	ADJ
ijtc-759	271	8	income	income	NOUN
ijtc-759	271	9	tax	tax	NOUN
ijtc-759	271	10	paid	pay	VERB
ijtc-759	271	11	by	by	ADP
ijtc-759	271	12	each	each	DET
ijtc-759	271	13	taxpayer	taxpayer	NOUN
ijtc-759	271	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-759	271	15	repeated	repeat	VERB
ijtc-759	271	16	tax	tax	NOUN
ijtc-759	271	17	amnesties	amnesty	NOUN
ijtc-759	271	18	in	in	ADP
ijtc-759	271	19	indonesia	indonesia	PROPN
ijtc-759	271	20	:	:	PUNCT
ijtc-759	271	21	an	an	DET
ijtc-759	271	22	evaluation	evaluation	NOUN
ijtc-759	271	23	of	of	ADP
ijtc-759	271	24	tax	tax	NOUN
ijtc-759	271	25	compliance	compliance	NOUN
ijtc-759	271	26	indradi	indradi	NOUN
ijtc-759	271	27	400	400	NUM
ijtc-759	271	28	|	|	ADV
ijtc-759	271	29	ilomata	ilomata	VERB
ijtc-759	271	30	international	international	ADJ
ijtc-759	271	31	journal	journal	NOUN
ijtc-759	271	32	of	of	ADP
ijtc-759	271	33	tax	tax	PROPN
ijtc-759	271	34	&	&	CCONJ
ijtc-759	271	35	accounting	accounting	NOUN
ijtc-759	271	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	271	37	before	before	SCONJ
ijtc-759	271	38	tax	tax	NOUN
ijtc-759	271	39	amnesties	amnesty	NOUN
ijtc-759	271	40	in	in	ADP
ijtc-759	271	41	both	both	DET
ijtc-759	271	42	2008	2008	NUM
ijtc-759	271	43	and	and	CCONJ
ijtc-759	271	44	2016	2016	NUM
ijtc-759	271	45	is	be	AUX
ijtc-759	271	46	higher	high	ADJ
ijtc-759	271	47	than	than	ADP
ijtc-759	271	48	after	after	ADP
ijtc-759	271	49	amnesties	amnesty	NOUN
ijtc-759	271	50	.	.	PUNCT
ijtc-759	272	1	the	the	DET
ijtc-759	272	2	average	average	ADJ
ijtc-759	272	3	growth	growth	NOUN
ijtc-759	272	4	of	of	ADP
ijtc-759	272	5	income	income	NOUN
ijtc-759	272	6	tax	tax	NOUN
ijtc-759	272	7	per	per	ADP
ijtc-759	272	8	taxpayer	taxpayer	NOUN
ijtc-759	272	9	also	also	ADV
ijtc-759	272	10	shows	show	VERB
ijtc-759	272	11	a	a	DET
ijtc-759	272	12	similar	similar	ADJ
ijtc-759	272	13	trend	trend	NOUN
ijtc-759	272	14	,	,	PUNCT
ijtc-759	272	15	with	with	ADP
ijtc-759	272	16	higher	high	ADJ
ijtc-759	272	17	growth	growth	NOUN
ijtc-759	272	18	rates	rate	NOUN
ijtc-759	272	19	observed	observe	VERB
ijtc-759	272	20	before	before	ADP
ijtc-759	272	21	amnesties	amnesty	NOUN
ijtc-759	272	22	compared	compare	VERB
ijtc-759	272	23	to	to	ADP
ijtc-759	272	24	after	after	ADP
ijtc-759	272	25	amnesties	amnesty	NOUN
ijtc-759	272	26	.	.	PUNCT
ijtc-759	273	1	in	in	ADP
ijtc-759	273	2	fact	fact	NOUN
ijtc-759	273	3	,	,	PUNCT
ijtc-759	273	4	the	the	DET
ijtc-759	273	5	average	average	ADJ
ijtc-759	273	6	growth	growth	NOUN
ijtc-759	273	7	rates	rate	NOUN
ijtc-759	273	8	after	after	ADP
ijtc-759	273	9	amnesties	amnesty	NOUN
ijtc-759	273	10	in	in	ADP
ijtc-759	273	11	2008	2008	NUM
ijtc-759	273	12	and	and	CCONJ
ijtc-759	273	13	2016	2016	NUM
ijtc-759	273	14	are	be	AUX
ijtc-759	273	15	recorded	record	VERB
ijtc-759	273	16	as	as	ADP
ijtc-759	273	17	negative	negative	ADJ
ijtc-759	273	18	.	.	PUNCT
ijtc-759	274	1	overall	overall	ADJ
ijtc-759	274	2	,	,	PUNCT
ijtc-759	274	3	income	income	NOUN
ijtc-759	274	4	tax	tax	NOUN
ijtc-759	274	5	revenue	revenue	NOUN
ijtc-759	274	6	with	with	ADP
ijtc-759	274	7	amnesty	amnesty	NOUN
ijtc-759	274	8	(	(	PUNCT
ijtc-759	274	9	itr	itr	NOUN
ijtc-759	274	10	)	)	PUNCT
ijtc-759	274	11	and	and	CCONJ
ijtc-759	274	12	income	income	NOUN
ijtc-759	274	13	tax	tax	NOUN
ijtc-759	274	14	revenue	revenue	NOUN
ijtc-759	274	15	without	without	ADP
ijtc-759	274	16	amnesty	amnesty	NOUN
ijtc-759	274	17	(	(	PUNCT
ijtc-759	274	18	itrta	itrta	NOUN
ijtc-759	274	19	)	)	PUNCT
ijtc-759	274	20	has	have	AUX
ijtc-759	274	21	shown	show	VERB
ijtc-759	274	22	that	that	SCONJ
ijtc-759	274	23	tax	tax	NOUN
ijtc-759	274	24	amnesties	amnesty	NOUN
ijtc-759	274	25	indeed	indeed	ADV
ijtc-759	274	26	contribute	contribute	VERB
ijtc-759	274	27	in	in	ADP
ijtc-759	274	28	short	short	ADJ
ijtc-759	274	29	-	-	PUNCT
ijtc-759	274	30	term	term	NOUN
ijtc-759	274	31	run	run	NOUN
ijtc-759	274	32	revenue	revenue	NOUN
ijtc-759	274	33	.	.	PUNCT
ijtc-759	275	1	however	however	ADV
ijtc-759	275	2	,	,	PUNCT
ijtc-759	275	3	the	the	DET
ijtc-759	275	4	negative	negative	ADJ
ijtc-759	275	5	impact	impact	NOUN
ijtc-759	275	6	of	of	ADP
ijtc-759	275	7	tax	tax	NOUN
ijtc-759	275	8	amnesties	amnesty	NOUN
ijtc-759	275	9	on	on	ADP
ijtc-759	275	10	the	the	DET
ijtc-759	275	11	compliance	compliance	NOUN
ijtc-759	275	12	level	level	NOUN
ijtc-759	275	13	has	have	AUX
ijtc-759	275	14	been	be	AUX
ijtc-759	275	15	proved	prove	VERB
ijtc-759	275	16	immediately	immediately	ADV
ijtc-759	275	17	after	after	SCONJ
ijtc-759	275	18	the	the	DET
ijtc-759	275	19	programme	programme	NOUN
ijtc-759	275	20	took	take	VERB
ijtc-759	275	21	place	place	NOUN
ijtc-759	275	22	.	.	PUNCT
ijtc-759	276	1	this	this	DET
ijtc-759	276	2	fact	fact	NOUN
ijtc-759	276	3	is	be	AUX
ijtc-759	276	4	based	base	VERB
ijtc-759	276	5	on	on	ADP
ijtc-759	276	6	the	the	DET
ijtc-759	276	7	amount	amount	NOUN
ijtc-759	276	8	of	of	ADP
ijtc-759	276	9	itr	itr	NOUN
ijtc-759	276	10	and	and	CCONJ
ijtc-759	276	11	itr	itr	PROPN
ijtc-759	276	12	-	-	PUNCT
ijtc-759	276	13	ta	ta	PROPN
ijtc-759	276	14	in	in	ADP
ijtc-759	276	15	2009	2009	NUM
ijtc-759	276	16	,	,	PUNCT
ijtc-759	276	17	2016	2016	NUM
ijtc-759	276	18	,	,	PUNCT
ijtc-759	276	19	2017	2017	NUM
ijtc-759	276	20	,	,	PUNCT
ijtc-759	276	21	and	and	CCONJ
ijtc-759	276	22	2020	2020	NUM
ijtc-759	276	23	.	.	PUNCT
ijtc-759	277	1	the	the	DET
ijtc-759	277	2	negative	negative	ADJ
ijtc-759	277	3	impact	impact	NOUN
ijtc-759	277	4	is	be	AUX
ijtc-759	277	5	also	also	ADV
ijtc-759	277	6	suspected	suspect	VERB
ijtc-759	277	7	to	to	PART
ijtc-759	277	8	exist	exist	VERB
ijtc-759	277	9	long	long	ADV
ijtc-759	277	10	after	after	ADP
ijtc-759	277	11	the	the	DET
ijtc-759	277	12	amnesty	amnesty	NOUN
ijtc-759	277	13	.	.	PUNCT
ijtc-759	278	1	one	one	NUM
ijtc-759	278	2	of	of	ADP
ijtc-759	278	3	the	the	DET
ijtc-759	278	4	pieces	piece	NOUN
ijtc-759	278	5	of	of	ADP
ijtc-759	278	6	evidence	evidence	NOUN
ijtc-759	278	7	is	be	AUX
ijtc-759	278	8	that	that	SCONJ
ijtc-759	278	9	when	when	SCONJ
ijtc-759	278	10	the	the	DET
ijtc-759	278	11	amnesty	amnesty	NOUN
ijtc-759	278	12	was	be	AUX
ijtc-759	278	13	repeated	repeat	VERB
ijtc-759	278	14	in	in	ADP
ijtc-759	278	15	2022	2022	NUM
ijtc-759	278	16	,	,	PUNCT
ijtc-759	278	17	participants	participant	NOUN
ijtc-759	278	18	still	still	ADV
ijtc-759	278	19	showed	show	VERB
ijtc-759	278	20	interest	interest	NOUN
ijtc-759	278	21	,	,	PUNCT
ijtc-759	278	22	and	and	CCONJ
ijtc-759	278	23	the	the	DET
ijtc-759	278	24	amount	amount	NOUN
ijtc-759	278	25	collected	collect	VERB
ijtc-759	278	26	through	through	ADP
ijtc-759	278	27	the	the	DET
ijtc-759	278	28	program	program	NOUN
ijtc-759	278	29	was	be	AUX
ijtc-759	278	30	still	still	ADV
ijtc-759	278	31	significant	significant	ADJ
ijtc-759	278	32	.	.	PUNCT
ijtc-759	279	1	in	in	ADP
ijtc-759	279	2	an	an	DET
ijtc-759	279	3	ideal	ideal	ADJ
ijtc-759	279	4	condition	condition	NOUN
ijtc-759	279	5	,	,	PUNCT
ijtc-759	279	6	when	when	SCONJ
ijtc-759	279	7	most	most	ADJ
ijtc-759	279	8	taxpayers	taxpayer	NOUN
ijtc-759	279	9	have	have	AUX
ijtc-759	279	10	already	already	ADV
ijtc-759	279	11	complied	comply	VERB
ijtc-759	279	12	,	,	PUNCT
ijtc-759	279	13	the	the	DET
ijtc-759	279	14	amnesty	amnesty	NOUN
ijtc-759	279	15	would	would	AUX
ijtc-759	279	16	not	not	PART
ijtc-759	279	17	collect	collect	VERB
ijtc-759	279	18	a	a	DET
ijtc-759	279	19	huge	huge	ADJ
ijtc-759	279	20	amount	amount	NOUN
ijtc-759	279	21	of	of	ADP
ijtc-759	279	22	revenue	revenue	NOUN
ijtc-759	279	23	because	because	SCONJ
ijtc-759	279	24	taxpayers	taxpayer	NOUN
ijtc-759	279	25	would	would	AUX
ijtc-759	279	26	not	not	PART
ijtc-759	279	27	be	be	AUX
ijtc-759	279	28	interested	interested	ADJ
ijtc-759	279	29	.	.	PUNCT
ijtc-759	280	1	furthermore	furthermore	ADV
ijtc-759	280	2	,	,	PUNCT
ijtc-759	280	3	the	the	DET
ijtc-759	280	4	amount	amount	NOUN
ijtc-759	280	5	of	of	ADP
ijtc-759	280	6	income	income	NOUN
ijtc-759	280	7	tax	tax	NOUN
ijtc-759	280	8	revenue	revenue	NOUN
ijtc-759	280	9	per	per	ADP
ijtc-759	280	10	effective	effective	ADJ
ijtc-759	280	11	taxpayer	taxpayer	NOUN
ijtc-759	280	12	each	each	DET
ijtc-759	280	13	year	year	NOUN
ijtc-759	280	14	also	also	ADV
ijtc-759	280	15	supports	support	VERB
ijtc-759	280	16	that	that	DET
ijtc-759	280	17	assumption	assumption	NOUN
ijtc-759	280	18	,	,	PUNCT
ijtc-759	280	19	because	because	SCONJ
ijtc-759	280	20	until	until	ADP
ijtc-759	280	21	2022	2022	NUM
ijtc-759	280	22	,	,	PUNCT
ijtc-759	280	23	the	the	DET
ijtc-759	280	24	numbers	number	NOUN
ijtc-759	280	25	are	be	AUX
ijtc-759	280	26	very	very	ADV
ijtc-759	280	27	fluctuating	fluctuating	ADJ
ijtc-759	280	28	and	and	CCONJ
ijtc-759	280	29	the	the	DET
ijtc-759	280	30	highest	high	ADJ
ijtc-759	280	31	amount	amount	NOUN
ijtc-759	280	32	was	be	AUX
ijtc-759	280	33	recorded	record	VERB
ijtc-759	280	34	in	in	ADP
ijtc-759	280	35	2007	2007	NUM
ijtc-759	280	36	at	at	ADP
ijtc-759	280	37	0,0533136	0,0533136	NUM
ijtc-759	280	38	billion	billion	NUM
ijtc-759	280	39	rupiah	rupiah	NOUN
ijtc-759	280	40	and	and	CCONJ
ijtc-759	280	41	followed	follow	VERB
ijtc-759	280	42	in	in	ADP
ijtc-759	280	43	2006	2006	NUM
ijtc-759	280	44	at	at	ADP
ijtc-759	280	45	0,0511405	0,0511405	NUM
ijtc-759	280	46	billion	billion	NUM
ijtc-759	280	47	rupiah	rupiah	NOUN
ijtc-759	280	48	.	.	PUNCT
ijtc-759	281	1	3.2.2	3.2.2	NUM
ijtc-759	281	2	.	.	PUNCT
ijtc-759	281	3	projection	projection	NOUN
ijtc-759	281	4	result	result	NOUN
ijtc-759	281	5	in	in	ADP
ijtc-759	281	6	this	this	DET
ijtc-759	281	7	study	study	NOUN
ijtc-759	281	8	,	,	PUNCT
ijtc-759	281	9	the	the	DET
ijtc-759	281	10	projection	projection	NOUN
ijtc-759	281	11	results	result	NOUN
ijtc-759	281	12	are	be	AUX
ijtc-759	281	13	compared	compare	VERB
ijtc-759	281	14	between	between	ADP
ijtc-759	281	15	income	income	NOUN
ijtc-759	281	16	tax	tax	NOUN
ijtc-759	281	17	revenue	revenue	NOUN
ijtc-759	281	18	with	with	ADP
ijtc-759	281	19	(	(	PUNCT
ijtc-759	281	20	itr	itr	NOUN
ijtc-759	281	21	)	)	PUNCT
ijtc-759	281	22	and	and	CCONJ
ijtc-759	281	23	without	without	ADP
ijtc-759	281	24	amnesties	amnesty	NOUN
ijtc-759	281	25	revenue	revenue	NOUN
ijtc-759	281	26	(	(	PUNCT
ijtc-759	281	27	itr	itr	X
ijtc-759	281	28	-	-	PUNCT
ijtc-759	281	29	ta	ta	NOUN
ijtc-759	281	30	)	)	PUNCT
ijtc-759	281	31	in	in	ADP
ijtc-759	281	32	order	order	NOUN
ijtc-759	281	33	to	to	PART
ijtc-759	281	34	draw	draw	VERB
ijtc-759	281	35	conclusions	conclusion	NOUN
ijtc-759	281	36	regarding	regard	VERB
ijtc-759	281	37	the	the	DET
ijtc-759	281	38	effect	effect	NOUN
ijtc-759	281	39	of	of	ADP
ijtc-759	281	40	amnesties	amnesty	NOUN
ijtc-759	281	41	on	on	ADP
ijtc-759	281	42	material	material	NOUN
ijtc-759	281	43	compliance	compliance	NOUN
ijtc-759	281	44	.	.	PUNCT
ijtc-759	282	1	the	the	DET
ijtc-759	282	2	first	first	ADJ
ijtc-759	282	3	step	step	NOUN
ijtc-759	282	4	involves	involve	VERB
ijtc-759	282	5	determining	determine	VERB
ijtc-759	282	6	whether	whether	SCONJ
ijtc-759	282	7	the	the	DET
ijtc-759	282	8	data	data	NOUN
ijtc-759	282	9	is	be	AUX
ijtc-759	282	10	stationary	stationary	ADJ
ijtc-759	282	11	and	and	CCONJ
ijtc-759	282	12	,	,	PUNCT
ijtc-759	282	13	if	if	SCONJ
ijtc-759	282	14	not	not	PART
ijtc-759	282	15	,	,	PUNCT
ijtc-759	282	16	determining	determine	VERB
ijtc-759	282	17	the	the	DET
ijtc-759	282	18	order	order	NOUN
ijtc-759	282	19	of	of	ADP
ijtc-759	282	20	differencing	differencing	NOUN
ijtc-759	282	21	.	.	PUNCT
ijtc-759	283	1	from	from	ADP
ijtc-759	283	2	the	the	DET
ijtc-759	283	3	graph	graph	NOUN
ijtc-759	283	4	plot	plot	NOUN
ijtc-759	283	5	,	,	PUNCT
ijtc-759	283	6	it	it	PRON
ijtc-759	283	7	is	be	AUX
ijtc-759	283	8	obvious	obvious	ADJ
ijtc-759	283	9	that	that	SCONJ
ijtc-759	283	10	the	the	DET
ijtc-759	283	11	data	data	NOUN
ijtc-759	283	12	is	be	AUX
ijtc-759	283	13	not	not	PART
ijtc-759	283	14	stationary	stationary	ADJ
ijtc-759	283	15	and	and	CCONJ
ijtc-759	283	16	it	it	PRON
ijtc-759	283	17	is	be	AUX
ijtc-759	283	18	confirmed	confirm	VERB
ijtc-759	283	19	with	with	ADP
ijtc-759	283	20	the	the	DET
ijtc-759	283	21	same	same	ADJ
ijtc-759	283	22	results	result	NOUN
ijtc-759	283	23	of	of	ADP
ijtc-759	283	24	augmented	augment	VERB
ijtc-759	283	25	dickey	dickey	NOUN
ijtc-759	283	26	-	-	PUNCT
ijtc-759	283	27	fuller	full	ADJ
ijtc-759	283	28	(	(	PUNCT
ijtc-759	283	29	adf	adf	NOUN
ijtc-759	283	30	)	)	PUNCT
ijtc-759	283	31	test	test	NOUN
ijtc-759	283	32	of	of	ADP
ijtc-759	283	33	both	both	DET
ijtc-759	283	34	data	datum	NOUN
ijtc-759	283	35	as	as	SCONJ
ijtc-759	283	36	follows	follow	VERB
ijtc-759	283	37	:	:	PUNCT
ijtc-759	283	38	table	table	NOUN
ijtc-759	283	39	9	9	NUM
ijtc-759	283	40	.	.	PUNCT
ijtc-759	284	1	adf	adf	NOUN
ijtc-759	284	2	test	test	NOUN
ijtc-759	284	3	of	of	ADP
ijtc-759	284	4	itr	itr	PROPN
ijtc-759	284	5	and	and	CCONJ
ijtc-759	284	6	itr	itr	PROPN
ijtc-759	284	7	-	-	PUNCT
ijtc-759	284	8	ta	ta	PROPN
ijtc-759	284	9	description	description	NOUN
ijtc-759	284	10	type	type	NOUN
ijtc-759	284	11	1	1	NUM
ijtc-759	284	12	:	:	PUNCT
ijtc-759	284	13	no	no	DET
ijtc-759	284	14	drift	drift	NOUN
ijtc-759	284	15	no	no	DET
ijtc-759	284	16	tre	tre	NOUN
ijtc-759	284	17	nd	nd	NOUN
ijtc-759	284	18	type	type	NOUN
ijtc-759	284	19	2	2	NUM
ijtc-759	284	20	:	:	PUNCT
ijtc-759	284	21	with	with	ADP
ijtc-759	284	22	drift	drift	NOUN
ijtc-759	284	23	no	no	DET
ijtc-759	284	24	tre	tre	NOUN
ijtc-759	284	25	nd	nd	NOUN
ijtc-759	284	26	type	type	NOUN
ijtc-759	284	27	3	3	NUM
ijtc-759	284	28	:	:	PUNCT
ijtc-759	284	29	with	with	SCONJ
ijtc-759	284	30	drift	drift	NOUN
ijtc-759	284	31	and	and	CCONJ
ijtc-759	284	32	trend	trend	NOUN
ijtc-759	284	33	itr	itr	NOUN
ijtc-759	284	34	lag	lag	VERB
ijtc-759	284	35	adf	adf	PROPN
ijtc-759	284	36	p.value	p.value	NOUN
ijtc-759	285	1	[	[	X
ijtc-759	285	2	1	1	NUM
ijtc-759	285	3	,	,	PUNCT
ijtc-759	285	4	]	]	PUNCT
ijtc-759	285	5	0	0	NUM
ijtc-759	286	1	2.12	2.12	NUM
ijtc-759	286	2	0.989	0.989	NUM
ijtc-759	287	1	[	[	X
ijtc-759	287	2	2	2	NUM
ijtc-759	287	3	,	,	PUNCT
ijtc-759	287	4	]	]	PUNCT
ijtc-759	287	5	1	1	NUM
ijtc-759	287	6	1.87	1.87	NUM
ijtc-759	287	7	0.981	0.981	NUM
ijtc-759	288	1	[	[	X
ijtc-759	288	2	3	3	NUM
ijtc-759	288	3	,	,	PUNCT
ijtc-759	288	4	]	]	PUNCT
ijtc-759	288	5	2	2	NUM
ijtc-759	288	6	2.97	2.97	NUM
ijtc-759	288	7	0.990	0.990	NUM
ijtc-759	288	8	lag	lag	NOUN
ijtc-759	288	9	adf	adf	NOUN
ijtc-759	288	10	p.value	p.value	NOUN
ijtc-759	289	1	[	[	X
ijtc-759	289	2	1	1	NUM
ijtc-759	289	3	,	,	PUNCT
ijtc-759	289	4	]	]	PUNCT
ijtc-759	289	5	0	0	NUM
ijtc-759	290	1	-0.142	-0.142	NUM
ijtc-759	291	1	0.931	0.931	NUM
ijtc-759	291	2	[	[	X
ijtc-759	291	3	2	2	NUM
ijtc-759	291	4	,	,	PUNCT
ijtc-759	291	5	]	]	PUNCT
ijtc-759	291	6	1	1	NUM
ijtc-759	291	7	-0.258	-0.258	NUM
ijtc-759	291	8	0.915	0.915	NUM
ijtc-759	291	9	[	[	X
ijtc-759	291	10	3	3	NUM
ijtc-759	291	11	,	,	PUNCT
ijtc-759	291	12	]	]	PUNCT
ijtc-759	291	13	2	2	NUM
ijtc-759	291	14	-1.117	-1.117	NUM
ijtc-759	291	15	0.642	0.642	NUM
ijtc-759	291	16	lag	lag	NOUN
ijtc-759	291	17	adf	adf	NOUN
ijtc-759	291	18	p.value	p.value	NOUN
ijtc-759	291	19	[	[	X
ijtc-759	291	20	1	1	NUM
ijtc-759	291	21	,	,	PUNCT
ijtc-759	291	22	]	]	PUNCT
ijtc-759	291	23	0	0	NUM
ijtc-759	291	24	-3.354	-3.354	PUNCT
ijtc-759	291	25	0.0841	0.0841	NUM
ijtc-759	292	1	[	[	X
ijtc-759	292	2	2	2	NUM
ijtc-759	292	3	,	,	PUNCT
ijtc-759	292	4	]	]	PUNCT
ijtc-759	292	5	1	1	NUM
ijtc-759	292	6	-4.249	-4.249	NUM
ijtc-759	292	7	0.0146	0.0146	NUM
ijtc-759	293	1	[	[	X
ijtc-759	293	2	3	3	NUM
ijtc-759	293	3	,	,	PUNCT
ijtc-759	293	4	]	]	PUNCT
ijtc-759	293	5	2	2	NUM
ijtc-759	293	6	-0.621	-0.621	NUM
ijtc-759	293	7	0.9652	0.9652	NUM
ijtc-759	293	8	itr	itr	NOUN
ijtc-759	293	9	-	-	PUNCT
ijtc-759	293	10	ta	ta	PROPN
ijtc-759	293	11	lag	lag	NOUN
ijtc-759	293	12	adf	adf	PROPN
ijtc-759	293	13	p.value	p.value	NOUN
ijtc-759	294	1	[	[	X
ijtc-759	294	2	1	1	NUM
ijtc-759	294	3	,	,	PUNCT
ijtc-759	294	4	]	]	PUNCT
ijtc-759	294	5	0	0	PUNCT
ijtc-759	294	6	-0.2756	-0.2756	NOUN
ijtc-759	295	1	0.556	0.556	NUM
ijtc-759	295	2	[	[	X
ijtc-759	295	3	2	2	NUM
ijtc-759	295	4	,	,	PUNCT
ijtc-759	295	5	]	]	PUNCT
ijtc-759	295	6	1	1	NUM
ijtc-759	295	7	-0.0573	-0.0573	NOUN
ijtc-759	295	8	0.619	0.619	NUM
ijtc-759	296	1	[	[	X
ijtc-759	296	2	3	3	NUM
ijtc-759	296	3	,	,	PUNCT
ijtc-759	296	4	]	]	PUNCT
ijtc-759	296	5	2	2	NUM
ijtc-759	296	6	0.2630	0.2630	NUM
ijtc-759	296	7	0.711	0.711	NUM
ijtc-759	296	8	lag	lag	NOUN
ijtc-759	296	9	adf	adf	NOUN
ijtc-759	296	10	p.value	p.value	NOUN
ijtc-759	297	1	[	[	X
ijtc-759	297	2	1	1	NUM
ijtc-759	297	3	,	,	PUNCT
ijtc-759	297	4	]	]	PUNCT
ijtc-759	297	5	0	0	PROPN
ijtc-759	297	6	-3.55	-3.55	NUM
ijtc-759	297	7	0.0171	0.0171	NUM
ijtc-759	298	1	[	[	X
ijtc-759	298	2	2	2	NUM
ijtc-759	298	3	,	,	PUNCT
ijtc-759	298	4	]	]	PUNCT
ijtc-759	298	5	1	1	NUM
ijtc-759	298	6	-3.37	-3.37	NUM
ijtc-759	298	7	0.0234	0.0234	NUM
ijtc-759	299	1	[	[	X
ijtc-759	299	2	3	3	NUM
ijtc-759	299	3	,	,	PUNCT
ijtc-759	299	4	]	]	PUNCT
ijtc-759	299	5	2	2	NUM
ijtc-759	299	6	-2.45	-2.45	NUM
ijtc-759	299	7	0.1682	0.1682	NUM
ijtc-759	299	8	lag	lag	NOUN
ijtc-759	299	9	adf	adf	NOUN
ijtc-759	299	10	p.value	p.value	NOUN
ijtc-759	299	11	[	[	X
ijtc-759	299	12	1	1	NUM
ijtc-759	299	13	,	,	PUNCT
ijtc-759	299	14	]	]	PUNCT
ijtc-759	299	15	0	0	PUNCT
ijtc-759	299	16	-3.49	-3.49	NUM
ijtc-759	299	17	0.0653	0.0653	NUM
ijtc-759	300	1	[	[	X
ijtc-759	300	2	2	2	NUM
ijtc-759	300	3	,	,	PUNCT
ijtc-759	300	4	]	]	PUNCT
ijtc-759	300	5	1	1	NUM
ijtc-759	300	6	-3.22	-3.22	NUM
ijtc-759	300	7	0.1080	0.1080	NUM
ijtc-759	301	1	[	[	X
ijtc-759	301	2	3	3	NUM
ijtc-759	301	3	,	,	PUNCT
ijtc-759	301	4	]	]	PUNCT
ijtc-759	301	5	2	2	NUM
ijtc-759	301	6	-2.27	-2.27	NUM
ijtc-759	301	7	0.4511	0.4511	NUM
ijtc-759	301	8	source	source	NOUN
ijtc-759	301	9	:	:	PUNCT
ijtc-759	301	10	rstudio	rstudio	ADJ
ijtc-759	301	11	calculation	calculation	NOUN
ijtc-759	301	12	from	from	ADP
ijtc-759	301	13	the	the	DET
ijtc-759	301	14	table	table	NOUN
ijtc-759	301	15	,	,	PUNCT
ijtc-759	301	16	the	the	DET
ijtc-759	301	17	results	result	NOUN
ijtc-759	301	18	can	can	AUX
ijtc-759	301	19	not	not	PART
ijtc-759	301	20	reject	reject	VERB
ijtc-759	301	21	null	null	ADJ
ijtc-759	301	22	hypothesis	hypothesis	NOUN
ijtc-759	301	23	that	that	PRON
ijtc-759	301	24	the	the	DET
ijtc-759	301	25	data	data	NOUN
ijtc-759	301	26	is	be	AUX
ijtc-759	301	27	non	non	ADJ
ijtc-759	301	28	-	-	ADJ
ijtc-759	301	29	stationary	stationary	ADJ
ijtc-759	301	30	because	because	SCONJ
ijtc-759	301	31	pvalue	pvalue	NOUN
ijtc-759	301	32	greater	great	ADJ
ijtc-759	301	33	than	than	ADP
ijtc-759	301	34	0.05	0.05	NUM
ijtc-759	301	35	.	.	PUNCT
ijtc-759	302	1	therefore	therefore	ADV
ijtc-759	302	2	,	,	PUNCT
ijtc-759	302	3	the	the	DET
ijtc-759	302	4	data	datum	NOUN
ijtc-759	302	5	should	should	AUX
ijtc-759	302	6	be	be	AUX
ijtc-759	302	7	differenced	difference	VERB
ijtc-759	302	8	to	to	PART
ijtc-759	302	9	make	make	VERB
ijtc-759	302	10	it	it	PRON
ijtc-759	302	11	stationary	stationary	ADJ
ijtc-759	302	12	.	.	PUNCT
ijtc-759	303	1	to	to	PART
ijtc-759	303	2	determine	determine	VERB
ijtc-759	303	3	differencing	difference	VERB
ijtc-759	303	4	number	number	NOUN
ijtc-759	303	5	,	,	PUNCT
ijtc-759	303	6	again	again	ADV
ijtc-759	303	7	the	the	DET
ijtc-759	303	8	adf	adf	PROPN
ijtc-759	303	9	test	test	NOUN
ijtc-759	303	10	is	be	AUX
ijtc-759	303	11	applied	apply	VERB
ijtc-759	303	12	in	in	ADP
ijtc-759	303	13	rstudio	rstudio	NOUN
ijtc-759	303	14	and	and	CCONJ
ijtc-759	303	15	the	the	DET
ijtc-759	303	16	results	result	NOUN
ijtc-759	303	17	are	be	AUX
ijtc-759	303	18	the	the	DET
ijtc-759	303	19	second	second	ADJ
ijtc-759	303	20	order	order	NOUN
ijtc-759	303	21	differencing	difference	VERB
ijtc-759	303	22	for	for	ADP
ijtc-759	303	23	income	income	NOUN
ijtc-759	303	24	tax	tax	NOUN
ijtc-759	303	25	revenue	revenue	NOUN
ijtc-759	303	26	data	datum	NOUN
ijtc-759	303	27	(	(	PUNCT
ijtc-759	303	28	itr	itr	NOUN
ijtc-759	303	29	)	)	PUNCT
ijtc-759	303	30	and	and	CCONJ
ijtc-759	303	31	the	the	DET
ijtc-759	303	32	first	first	ADJ
ijtc-759	303	33	order	order	NOUN
ijtc-759	303	34	for	for	ADP
ijtc-759	303	35	income	income	NOUN
ijtc-759	303	36	tax	tax	NOUN
ijtc-759	303	37	revenue	revenue	NOUN
ijtc-759	303	38	without	without	ADP
ijtc-759	303	39	amnesties	amnesty	NOUN
ijtc-759	303	40	revenues	revenue	NOUN
ijtc-759	303	41	(	(	PUNCT
ijtc-759	303	42	itr	itr	X
ijtc-759	303	43	-	-	PUNCT
ijtc-759	303	44	ta	ta	PROPN
ijtc-759	303	45	)	)	PUNCT
ijtc-759	303	46	.	.	PUNCT
ijtc-759	304	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	304	2	repeated	repeat	VERB
ijtc-759	304	3	tax	tax	NOUN
ijtc-759	304	4	amnesties	amnesty	NOUN
ijtc-759	304	5	in	in	ADP
ijtc-759	304	6	indonesia	indonesia	PROPN
ijtc-759	304	7	:	:	PUNCT
ijtc-759	304	8	an	an	DET
ijtc-759	304	9	evaluation	evaluation	NOUN
ijtc-759	304	10	of	of	ADP
ijtc-759	304	11	tax	tax	NOUN
ijtc-759	304	12	compliance	compliance	NOUN
ijtc-759	304	13	indradi	indradi	NOUN
ijtc-759	304	14	401	401	NUM
ijtc-759	304	15	|	|	ADV
ijtc-759	304	16	ilomata	ilomata	PROPN
ijtc-759	304	17	international	international	ADJ
ijtc-759	304	18	journal	journal	NOUN
ijtc-759	304	19	of	of	ADP
ijtc-759	304	20	tax	tax	PROPN
ijtc-759	304	21	&	&	CCONJ
ijtc-759	304	22	accounting	account	VERB
ijtc-759	304	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	304	24	table	table	NOUN
ijtc-759	304	25	10	10	NUM
ijtc-759	304	26	.	.	PUNCT
ijtc-759	305	1	adf	adf	NOUN
ijtc-759	305	2	test	test	NOUN
ijtc-759	305	3	of	of	ADP
ijtc-759	305	4	itr	itr	PROPN
ijtc-759	305	5	and	and	CCONJ
ijtc-759	305	6	itr	itr	PROPN
ijtc-759	305	7	-	-	PUNCT
ijtc-759	305	8	ta	ta	PROPN
ijtc-759	305	9	after	after	ADP
ijtc-759	305	10	differencing	difference	VERB
ijtc-759	305	11	description	description	NOUN
ijtc-759	305	12	type	type	NOUN
ijtc-759	305	13	1	1	NUM
ijtc-759	305	14	:	:	PUNCT
ijtc-759	305	15	no	no	DET
ijtc-759	305	16	drift	drift	NOUN
ijtc-759	305	17	no	no	DET
ijtc-759	305	18	tre	tre	NOUN
ijtc-759	305	19	nd	nd	NOUN
ijtc-759	305	20	type	type	NOUN
ijtc-759	305	21	2	2	NUM
ijtc-759	305	22	:	:	PUNCT
ijtc-759	305	23	with	with	ADP
ijtc-759	305	24	drift	drift	NOUN
ijtc-759	305	25	no	no	DET
ijtc-759	305	26	tre	tre	NOUN
ijtc-759	305	27	nd	nd	NOUN
ijtc-759	305	28	type	type	NOUN
ijtc-759	305	29	3	3	NUM
ijtc-759	305	30	:	:	PUNCT
ijtc-759	305	31	with	with	ADP
ijtc-759	305	32	drift	drift	NOUN
ijtc-759	305	33	and	and	CCONJ
ijtc-759	305	34	trend	trend	NOUN
ijtc-759	305	35	itr	itr	NOUN
ijtc-759	305	36	(	(	PUNCT
ijtc-759	305	37	2nd	2nd	PROPN
ijtc-759	305	38	diff	diff	PROPN
ijtc-759	305	39	)	)	PUNCT
ijtc-759	305	40	lag	lag	PROPN
ijtc-759	305	41	adf	adf	NOUN
ijtc-759	305	42	p.value	p.value	NOUN
ijtc-759	306	1	[	[	X
ijtc-759	306	2	1	1	NUM
ijtc-759	306	3	,	,	PUNCT
ijtc-759	306	4	]	]	PUNCT
ijtc-759	306	5	0	0	NUM
ijtc-759	307	1	-2.54	-2.54	NOUN
ijtc-759	307	2	0.014	0.014	NUM
ijtc-759	308	1	[	[	X
ijtc-759	308	2	2	2	NUM
ijtc-759	308	3	,	,	PUNCT
ijtc-759	308	4	]	]	PUNCT
ijtc-759	308	5	1	1	NUM
ijtc-759	308	6	-4.05	-4.05	NOUN
ijtc-759	308	7	0.010	0.010	NUM
ijtc-759	308	8	[	[	X
ijtc-759	308	9	3	3	NUM
ijtc-759	308	10	,	,	PUNCT
ijtc-759	308	11	]	]	PUNCT
ijtc-759	308	12	2	2	NUM
ijtc-759	308	13	-2.77	-2.77	NUM
ijtc-759	308	14	0.010	0.010	NUM
ijtc-759	308	15	lag	lag	NOUN
ijtc-759	308	16	adf	adf	NOUN
ijtc-759	308	17	p.value	p.value	NOUN
ijtc-759	308	18	[	[	X
ijtc-759	308	19	1	1	NUM
ijtc-759	308	20	,	,	PUNCT
ijtc-759	308	21	]	]	PUNCT
ijtc-759	308	22	0	0	PROPN
ijtc-759	309	1	-2.40	-2.40	SYM
ijtc-759	309	2	0.1860	0.1860	NUM
ijtc-759	310	1	[	[	X
ijtc-759	310	2	2	2	NUM
ijtc-759	310	3	,	,	PUNCT
ijtc-759	310	4	]	]	PUNCT
ijtc-759	310	5	1	1	NUM
ijtc-759	310	6	-3.55	-3.55	NUM
ijtc-759	310	7	0.0173	0.0173	NUM
ijtc-759	311	1	[	[	X
ijtc-759	311	2	3	3	NUM
ijtc-759	311	3	,	,	PUNCT
ijtc-759	311	4	]	]	PUNCT
ijtc-759	311	5	2	2	NUM
ijtc-759	311	6	-14.31	-14.31	SYM
ijtc-759	311	7	0.0100	0.0100	NUM
ijtc-759	311	8	lag	lag	NOUN
ijtc-759	311	9	adf	adf	NOUN
ijtc-759	311	10	p.value	p.value	NOUN
ijtc-759	312	1	[	[	X
ijtc-759	312	2	1	1	NUM
ijtc-759	312	3	,	,	PUNCT
ijtc-759	312	4	]	]	PUNCT
ijtc-759	312	5	0	0	PUNCT
ijtc-759	313	1	-2.63	-2.63	NUM
ijtc-759	313	2	0.324	0.324	NUM
ijtc-759	314	1	[	[	X
ijtc-759	314	2	2	2	NUM
ijtc-759	314	3	,	,	PUNCT
ijtc-759	314	4	]	]	PUNCT
ijtc-759	314	5	1	1	NUM
ijtc-759	314	6	-2.78	-2.78	NOUN
ijtc-759	314	7	0.268	0.268	NUM
ijtc-759	314	8	[	[	X
ijtc-759	314	9	3	3	NUM
ijtc-759	314	10	,	,	PUNCT
ijtc-759	314	11	]	]	PUNCT
ijtc-759	314	12	2	2	NUM
ijtc-759	314	13	-9.93	-9.93	NUM
ijtc-759	314	14	0.010	0.010	NUM
ijtc-759	314	15	itr	itr	X
ijtc-759	314	16	-	-	PUNCT
ijtc-759	314	17	ta	ta	PROPN
ijtc-759	314	18	(	(	PUNCT
ijtc-759	314	19	1st	1st	ADJ
ijtc-759	314	20	diff	diff	PROPN
ijtc-759	314	21	)	)	PUNCT
ijtc-759	314	22	lag	lag	PROPN
ijtc-759	314	23	adf	adf	NOUN
ijtc-759	314	24	p.value	p.value	NOUN
ijtc-759	315	1	[	[	X
ijtc-759	315	2	1	1	NUM
ijtc-759	315	3	,	,	PUNCT
ijtc-759	315	4	]	]	PUNCT
ijtc-759	315	5	0	0	PUNCT
ijtc-759	316	1	-5.78	-5.78	NUM
ijtc-759	316	2	0.01	0.01	NUM
ijtc-759	317	1	[	[	X
ijtc-759	317	2	2	2	NUM
ijtc-759	317	3	,	,	PUNCT
ijtc-759	317	4	]	]	PUNCT
ijtc-759	317	5	1	1	NUM
ijtc-759	317	6	-5.21	-5.21	NUM
ijtc-759	317	7	0.01	0.01	NUM
ijtc-759	318	1	[	[	X
ijtc-759	318	2	3	3	NUM
ijtc-759	318	3	,	,	PUNCT
ijtc-759	318	4	]	]	PUNCT
ijtc-759	318	5	2	2	NUM
ijtc-759	318	6	-3.13	-3.13	NUM
ijtc-759	318	7	0.01	0.01	NUM
ijtc-759	318	8	lag	lag	NOUN
ijtc-759	318	9	adf	adf	NOUN
ijtc-759	318	10	p.value	p.value	NOUN
ijtc-759	319	1	[	[	X
ijtc-759	319	2	1	1	NUM
ijtc-759	319	3	,	,	PUNCT
ijtc-759	319	4	]	]	PUNCT
ijtc-759	319	5	0	0	NUM
ijtc-759	319	6	-5.66	-5.66	PRON
ijtc-759	319	7	0.0100	0.0100	NUM
ijtc-759	320	1	[	[	X
ijtc-759	320	2	2	2	NUM
ijtc-759	320	3	,	,	PUNCT
ijtc-759	320	4	]	]	PUNCT
ijtc-759	320	5	1	1	NUM
ijtc-759	320	6	-5.13	-5.13	NUM
ijtc-759	320	7	0.0100	0.0100	NUM
ijtc-759	321	1	[	[	X
ijtc-759	321	2	3	3	NUM
ijtc-759	321	3	,	,	PUNCT
ijtc-759	321	4	]	]	PUNCT
ijtc-759	321	5	2	2	NUM
ijtc-759	321	6	-3.05	-3.05	NUM
ijtc-759	321	7	0.0455	0.0455	NUM
ijtc-759	321	8	lag	lag	NOUN
ijtc-759	321	9	adf	adf	NOUN
ijtc-759	321	10	p.value	p.value	NOUN
ijtc-759	322	1	[	[	X
ijtc-759	322	2	1	1	NUM
ijtc-759	322	3	,	,	PUNCT
ijtc-759	322	4	]	]	PUNCT
ijtc-759	322	5	0	0	PUNCT
ijtc-759	323	1	-5.57	-5.57	NUM
ijtc-759	323	2	0.010	0.010	NUM
ijtc-759	324	1	[	[	X
ijtc-759	324	2	2	2	NUM
ijtc-759	324	3	,	,	PUNCT
ijtc-759	324	4	]	]	PUNCT
ijtc-759	324	5	1	1	NUM
ijtc-759	324	6	-5.03	-5.03	NUM
ijtc-759	324	7	0.010	0.010	NUM
ijtc-759	325	1	[	[	X
ijtc-759	325	2	3	3	NUM
ijtc-759	325	3	,	,	PUNCT
ijtc-759	325	4	]	]	PUNCT
ijtc-759	325	5	2	2	NUM
ijtc-759	325	6	-2.95	-2.95	NUM
ijtc-759	325	7	0.204	0.204	NUM
ijtc-759	325	8	source	source	NOUN
ijtc-759	325	9	:	:	PUNCT
ijtc-759	325	10	rstudio	rstudio	ADJ
ijtc-759	325	11	calculation	calculation	NOUN
ijtc-759	325	12	after	after	ADP
ijtc-759	325	13	testing	testing	NOUN
ijtc-759	325	14	and	and	CCONJ
ijtc-759	325	15	determining	determine	VERB
ijtc-759	325	16	the	the	DET
ijtc-759	325	17	arima	arima	PROPN
ijtc-759	325	18	model	model	NOUN
ijtc-759	325	19	based	base	VERB
ijtc-759	325	20	on	on	ADP
ijtc-759	325	21	the	the	DET
ijtc-759	325	22	differencing	differencing	NOUN
ijtc-759	325	23	results	result	NOUN
ijtc-759	325	24	,	,	PUNCT
ijtc-759	325	25	the	the	DET
ijtc-759	325	26	best	good	ADJ
ijtc-759	325	27	model	model	NOUN
ijtc-759	325	28	for	for	ADP
ijtc-759	325	29	itr	itr	NOUN
ijtc-759	325	30	is	be	AUX
ijtc-759	325	31	(	(	PUNCT
ijtc-759	325	32	0,2,1	0,2,1	NOUN
ijtc-759	325	33	)	)	PUNCT
ijtc-759	325	34	and	and	CCONJ
ijtc-759	325	35	for	for	ADP
ijtc-759	325	36	itr	itr	NOUN
ijtc-759	325	37	-	-	PUNCT
ijtc-759	325	38	ta	ta	PROPN
ijtc-759	325	39	is	be	AUX
ijtc-759	325	40	(	(	PUNCT
ijtc-759	325	41	2,1,0	2,1,0	NUM
ijtc-759	325	42	)	)	PUNCT
ijtc-759	325	43	.	.	PUNCT
ijtc-759	326	1	the	the	DET
ijtc-759	326	2	results	result	NOUN
ijtc-759	326	3	of	of	ADP
ijtc-759	326	4	standard	standard	ADJ
ijtc-759	326	5	normal	normal	ADJ
ijtc-759	326	6	distribution	distribution	NOUN
ijtc-759	326	7	test	test	NOUN
ijtc-759	326	8	(	(	PUNCT
ijtc-759	326	9	ztest	zt	ADJ
ijtc-759	326	10	)	)	PUNCT
ijtc-759	326	11	,	,	PUNCT
ijtc-759	326	12	ljung	ljung	PROPN
ijtc-759	326	13	-	-	PUNCT
ijtc-759	326	14	box	box	NOUN
ijtc-759	326	15	test	test	NOUN
ijtc-759	326	16	,	,	PUNCT
ijtc-759	326	17	and	and	CCONJ
ijtc-759	326	18	time	time	NOUN
ijtc-759	326	19	series	series	NOUN
ijtc-759	326	20	diagnostics	diagnostic	NOUN
ijtc-759	326	21	of	of	ADP
ijtc-759	326	22	the	the	DET
ijtc-759	326	23	residuals	residual	NOUN
ijtc-759	326	24	for	for	ADP
ijtc-759	326	25	both	both	DET
ijtc-759	326	26	models	model	NOUN
ijtc-759	326	27	are	be	AUX
ijtc-759	326	28	as	as	SCONJ
ijtc-759	326	29	follows	follow	VERB
ijtc-759	326	30	:	:	PUNCT
ijtc-759	326	31	table	table	NOUN
ijtc-759	326	32	11	11	NUM
ijtc-759	326	33	.	.	PUNCT
ijtc-759	327	1	z	z	X
ijtc-759	327	2	-	-	PUNCT
ijtc-759	327	3	test	test	NOUN
ijtc-759	327	4	of	of	ADP
ijtc-759	327	5	arima	arima	NOUN
ijtc-759	327	6	models	model	NOUN
ijtc-759	327	7	description	description	NOUN
ijtc-759	327	8	results	result	NOUN
ijtc-759	327	9	of	of	ADP
ijtc-759	327	10	z	z	NOUN
ijtc-759	327	11	-	-	PUNCT
ijtc-759	327	12	test	test	NOUN
ijtc-759	327	13	coefficients	coefficient	NOUN
ijtc-759	327	14	arima	arima	PROPN
ijtc-759	327	15	(	(	PUNCT
ijtc-759	327	16	0,2,1	0,2,1	NOUN
ijtc-759	327	17	)	)	PUNCT
ijtc-759	327	18	for	for	ADP
ijtc-759	327	19	itr	itr	NOUN
ijtc-759	327	20	estimate	estimate	VERB
ijtc-759	327	21	std	std	PROPN
ijtc-759	327	22	.	.	NOUN
ijtc-759	327	23	error	error	NOUN
ijtc-759	327	24	z	z	NOUN
ijtc-759	327	25	value	value	NOUN
ijtc-759	327	26	pr(>|z|	pr(>|z|	NOUN
ijtc-759	327	27	)	)	PUNCT
ijtc-759	327	28	ma1	ma1	PROPN
ijtc-759	327	29	-0.99999	-0.99999	VERB
ijtc-759	327	30	0.14761	0.14761	NUM
ijtc-759	327	31	-6.7744	-6.7744	NOUN
ijtc-759	327	32	1.249e-11	1.249e-11	NUM
ijtc-759	327	33	*	*	PUNCT
ijtc-759	328	1	*	*	PUNCT
ijtc-759	328	2	*	*	PUNCT
ijtc-759	328	3	--	--	PUNCT
ijtc-759	328	4	signif	signif	NOUN
ijtc-759	328	5	.	.	PUNCT
ijtc-759	329	1	codes	code	NOUN
ijtc-759	329	2	:	:	PUNCT
ijtc-759	329	3	0	0	NUM
ijtc-759	329	4	‘	'	PUNCT
ijtc-759	329	5	*	*	PUNCT
ijtc-759	329	6	*	*	PUNCT
ijtc-759	329	7	*	*	NOUN
ijtc-759	329	8	’	'	PUNCT
ijtc-759	329	9	0.001	0.001	NUM
ijtc-759	329	10	‘	'	PUNCT
ijtc-759	329	11	*	*	NOUN
ijtc-759	329	12	*	*	NOUN
ijtc-759	329	13	’	'	PUNCT
ijtc-759	329	14	0.01	0.01	NUM
ijtc-759	329	15	‘	'	PUNCT
ijtc-759	329	16	*	*	NOUN
ijtc-759	329	17	’	'	PUNCT
ijtc-759	329	18	0.05	0.05	NUM
ijtc-759	329	19	‘	'	PUNCT
ijtc-759	329	20	.	.	PUNCT
ijtc-759	329	21	’	'	PUNCT
ijtc-759	330	1	0.1	0.1	NUM
ijtc-759	330	2	‘	'	PUNCT
ijtc-759	330	3	’	'	PUNCT
ijtc-759	330	4	1	1	NUM
ijtc-759	330	5	arima	arima	NOUN
ijtc-759	330	6	(	(	PUNCT
ijtc-759	330	7	2,1,0	2,1,0	NUM
ijtc-759	330	8	)	)	PUNCT
ijtc-759	330	9	for	for	ADP
ijtc-759	330	10	itrta	itrta	NOUN
ijtc-759	330	11	estimate	estimate	VERB
ijtc-759	330	12	std	std	PROPN
ijtc-759	330	13	.	.	NOUN
ijtc-759	330	14	error	error	NOUN
ijtc-759	330	15	z	z	NOUN
ijtc-759	330	16	value	value	NOUN
ijtc-759	330	17	pr(>|z|	pr(>|z|	NOUN
ijtc-759	330	18	)	)	PUNCT
ijtc-759	330	19	ar1	ar1	PROPN
ijtc-759	330	20	-0.41619	-0.41619	VERB
ijtc-759	330	21	0.19978	0.19978	NUM
ijtc-759	330	22	-2.0832	-2.0832	NOUN
ijtc-759	331	1	0.03723	0.03723	NUM
ijtc-759	331	2	*	*	PUNCT
ijtc-759	331	3	ar2	ar2	PROPN
ijtc-759	331	4	-0.41275	-0.41275	PROPN
ijtc-759	331	5	0.19689	0.19689	NUM
ijtc-759	331	6	-2.0963	-2.0963	NOUN
ijtc-759	331	7	0.03606	0.03606	NUM
ijtc-759	331	8	*	*	PUNCT
ijtc-759	331	9	--	--	PUNCT
ijtc-759	331	10	signif	signif	NOUN
ijtc-759	331	11	.	.	PUNCT
ijtc-759	332	1	codes	code	NOUN
ijtc-759	332	2	:	:	PUNCT
ijtc-759	332	3	0	0	NUM
ijtc-759	332	4	‘	'	PUNCT
ijtc-759	332	5	*	*	PUNCT
ijtc-759	332	6	*	*	PUNCT
ijtc-759	332	7	*	*	NOUN
ijtc-759	332	8	’	'	PUNCT
ijtc-759	332	9	0.001	0.001	NUM
ijtc-759	332	10	‘	'	PUNCT
ijtc-759	332	11	*	*	NOUN
ijtc-759	332	12	*	*	NOUN
ijtc-759	332	13	’	'	PUNCT
ijtc-759	332	14	0.01	0.01	NUM
ijtc-759	332	15	‘	'	PUNCT
ijtc-759	332	16	*	*	NOUN
ijtc-759	332	17	’	'	PUNCT
ijtc-759	332	18	0.05	0.05	NUM
ijtc-759	332	19	‘	'	PUNCT
ijtc-759	332	20	.	.	PUNCT
ijtc-759	332	21	’	'	PUNCT
ijtc-759	333	1	0.1	0.1	NUM
ijtc-759	333	2	‘	'	PUNCT
ijtc-759	333	3	’	'	PUNCT
ijtc-759	333	4	1	1	NUM
ijtc-759	333	5	source	source	NOUN
ijtc-759	333	6	:	:	PUNCT
ijtc-759	333	7	rstudio	rstudio	ADJ
ijtc-759	333	8	calculation	calculation	NOUN
ijtc-759	333	9	from	from	ADP
ijtc-759	333	10	the	the	DET
ijtc-759	333	11	results	result	NOUN
ijtc-759	333	12	,	,	PUNCT
ijtc-759	333	13	it	it	PRON
ijtc-759	333	14	is	be	AUX
ijtc-759	333	15	evident	evident	ADJ
ijtc-759	333	16	that	that	SCONJ
ijtc-759	333	17	the	the	DET
ijtc-759	333	18	coefficient	coefficient	NOUN
ijtc-759	333	19	of	of	ADP
ijtc-759	333	20	ma1	ma1	PROPN
ijtc-759	333	21	,	,	PUNCT
ijtc-759	333	22	with	with	ADP
ijtc-759	333	23	an	an	DET
ijtc-759	333	24	estimated	estimate	VERB
ijtc-759	333	25	value	value	NOUN
ijtc-759	333	26	of	of	ADP
ijtc-759	333	27	-1.00000	-1.00000	PROPN
ijtc-759	333	28	in	in	ADP
ijtc-759	333	29	arima	arima	PROPN
ijtc-759	333	30	(	(	PUNCT
ijtc-759	333	31	0,2,1	0,2,1	NOUN
ijtc-759	333	32	)	)	PUNCT
ijtc-759	333	33	,	,	PUNCT
ijtc-759	333	34	is	be	AUX
ijtc-759	333	35	statistically	statistically	ADV
ijtc-759	333	36	significant	significant	ADJ
ijtc-759	333	37	at	at	ADP
ijtc-759	333	38	a	a	DET
ijtc-759	333	39	significance	significance	NOUN
ijtc-759	333	40	level	level	NOUN
ijtc-759	333	41	of	of	ADP
ijtc-759	333	42	0.05	0.05	NUM
ijtc-759	333	43	.	.	PUNCT
ijtc-759	334	1	therefore	therefore	ADV
ijtc-759	334	2	,	,	PUNCT
ijtc-759	334	3	there	there	PRON
ijtc-759	334	4	is	be	VERB
ijtc-759	334	5	evidence	evidence	NOUN
ijtc-759	334	6	to	to	PART
ijtc-759	334	7	reject	reject	VERB
ijtc-759	334	8	the	the	DET
ijtc-759	334	9	null	null	ADJ
ijtc-759	334	10	hypothesis	hypothesis	NOUN
ijtc-759	334	11	.	.	PUNCT
ijtc-759	335	1	similarly	similarly	ADV
ijtc-759	335	2	,	,	PUNCT
ijtc-759	335	3	in	in	ADP
ijtc-759	335	4	arima	arima	PROPN
ijtc-759	335	5	(	(	PUNCT
ijtc-759	335	6	2,1,0	2,1,0	NUM
ijtc-759	335	7	)	)	PUNCT
ijtc-759	335	8	,	,	PUNCT
ijtc-759	335	9	the	the	DET
ijtc-759	335	10	coefficient	coefficient	NOUN
ijtc-759	335	11	of	of	ADP
ijtc-759	335	12	ar1	ar1	PROPN
ijtc-759	335	13	and	and	CCONJ
ijtc-759	335	14	ar2	ar2	PROPN
ijtc-759	335	15	with	with	ADP
ijtc-759	335	16	estimated	estimate	VERB
ijtc-759	335	17	values	value	NOUN
ijtc-759	335	18	of	of	ADP
ijtc-759	335	19	-0.41619	-0.41619	PRON
ijtc-759	335	20	and	and	CCONJ
ijtc-759	335	21	-0.41275	-0.41275	PROPN
ijtc-759	335	22	,	,	PUNCT
ijtc-759	335	23	presents	present	VERB
ijtc-759	335	24	a	a	DET
ijtc-759	335	25	strong	strong	ADJ
ijtc-759	335	26	argument	argument	NOUN
ijtc-759	335	27	to	to	PART
ijtc-759	335	28	reject	reject	VERB
ijtc-759	335	29	the	the	DET
ijtc-759	335	30	null	null	ADJ
ijtc-759	335	31	hypothesis	hypothesis	NOUN
ijtc-759	335	32	.	.	PUNCT
ijtc-759	336	1	table	table	NOUN
ijtc-759	336	2	12	12	NUM
ijtc-759	336	3	.	.	PUNCT
ijtc-759	337	1	ljung	ljung	PROPN
ijtc-759	337	2	-	-	PUNCT
ijtc-759	337	3	box	box	NOUN
ijtc-759	337	4	test	test	NOUN
ijtc-759	337	5	of	of	ADP
ijtc-759	337	6	arima	arima	PROPN
ijtc-759	337	7	models	model	NOUN
ijtc-759	337	8	description	description	NOUN
ijtc-759	337	9	results	result	VERB
ijtc-759	337	10	arima	arima	PROPN
ijtc-759	337	11	(	(	PUNCT
ijtc-759	337	12	0,2,1	0,2,1	NOUN
ijtc-759	337	13	)	)	PUNCT
ijtc-759	337	14	for	for	ADP
ijtc-759	337	15	itr	itr	NOUN
ijtc-759	337	16	x	x	X
ijtc-759	337	17	-	-	PUNCT
ijtc-759	337	18	squared	squared	ADJ
ijtc-759	337	19	=	=	SYM
ijtc-759	337	20	8.4672	8.4672	NUM
ijtc-759	337	21	,	,	PUNCT
ijtc-759	337	22	df	df	NOUN
ijtc-759	337	23	=	=	SYM
ijtc-759	337	24	5	5	NUM
ijtc-759	337	25	,	,	PUNCT
ijtc-759	337	26	p	p	NOUN
ijtc-759	337	27	-	-	PUNCT
ijtc-759	337	28	value	value	NOUN
ijtc-759	337	29	=	=	SYM
ijtc-759	337	30	0.1323	0.1323	NUM
ijtc-759	337	31	arima	arima	NOUN
ijtc-759	337	32	(	(	PUNCT
ijtc-759	337	33	2,1,0	2,1,0	NUM
ijtc-759	337	34	)	)	PUNCT
ijtc-759	337	35	for	for	ADP
ijtc-759	337	36	itr	itr	NOUN
ijtc-759	337	37	-	-	PUNCT
ijtc-759	337	38	ta	ta	NOUN
ijtc-759	337	39	x	x	ADJ
ijtc-759	337	40	-	-	VERB
ijtc-759	337	41	squared	square	VERB
ijtc-759	337	42	=	=	SYM
ijtc-759	337	43	0.66901	0.66901	NUM
ijtc-759	337	44	,	,	PUNCT
ijtc-759	337	45	df	df	PROPN
ijtc-759	337	46	=	=	SYM
ijtc-759	337	47	5	5	NUM
ijtc-759	337	48	,	,	PUNCT
ijtc-759	337	49	p	p	NOUN
ijtc-759	337	50	-	-	PUNCT
ijtc-759	337	51	value	value	NOUN
ijtc-759	337	52	=	=	SYM
ijtc-759	337	53	0.9846	0.9846	NUM
ijtc-759	337	54	source	source	NOUN
ijtc-759	337	55	:	:	PUNCT
ijtc-759	337	56	rstudio	rstudio	ADJ
ijtc-759	337	57	calculation	calculation	NOUN
ijtc-759	337	58	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-759	337	59	repeated	repeat	VERB
ijtc-759	337	60	tax	tax	NOUN
ijtc-759	337	61	amnesties	amnesty	NOUN
ijtc-759	337	62	in	in	ADP
ijtc-759	337	63	indonesia	indonesia	PROPN
ijtc-759	337	64	:	:	PUNCT
ijtc-759	337	65	an	an	DET
ijtc-759	337	66	evaluation	evaluation	NOUN
ijtc-759	337	67	of	of	ADP
ijtc-759	337	68	tax	tax	NOUN
ijtc-759	337	69	compliance	compliance	NOUN
ijtc-759	337	70	indradi	indradi	NOUN
ijtc-759	337	71	402	402	NUM
ijtc-759	337	72	|	|	ADV
ijtc-759	337	73	ilomata	ilomata	PROPN
ijtc-759	337	74	international	international	ADJ
ijtc-759	337	75	journal	journal	NOUN
ijtc-759	337	76	of	of	ADP
ijtc-759	337	77	tax	tax	PROPN
ijtc-759	337	78	&	&	CCONJ
ijtc-759	337	79	accounting	accounting	PROPN
ijtc-759	337	80	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	337	81	figure	figure	NOUN
ijtc-759	337	82	1	1	NUM
ijtc-759	337	83	.	.	PUNCT
ijtc-759	338	1	tsdiag	tsdiag	PROPN
ijtc-759	338	2	results	result	VERB
ijtc-759	338	3	arima	arima	PROPN
ijtc-759	338	4	(	(	PUNCT
ijtc-759	338	5	0,2,1	0,2,1	NOUN
ijtc-759	338	6	)	)	PUNCT
ijtc-759	338	7	arima	arima	NOUN
ijtc-759	338	8	(	(	PUNCT
ijtc-759	338	9	2,1,0	2,1,0	NUM
ijtc-759	338	10	)	)	PUNCT
ijtc-759	338	11	source	source	NOUN
ijtc-759	338	12	:	:	PUNCT
ijtc-759	338	13	rstudio	rstudio	NOUN
ijtc-759	338	14	from	from	ADP
ijtc-759	338	15	the	the	DET
ijtc-759	338	16	results	result	NOUN
ijtc-759	338	17	of	of	ADP
ijtc-759	338	18	time	time	NOUN
ijtc-759	338	19	series	series	NOUN
ijtc-759	338	20	diagnostics	diagnostic	NOUN
ijtc-759	338	21	and	and	CCONJ
ijtc-759	338	22	ljung	ljung	ADJ
ijtc-759	338	23	-	-	PUNCT
ijtc-759	338	24	box	box	NOUN
ijtc-759	338	25	test	test	NOUN
ijtc-759	338	26	for	for	ADP
ijtc-759	338	27	both	both	DET
ijtc-759	338	28	models	model	NOUN
ijtc-759	338	29	,	,	PUNCT
ijtc-759	338	30	it	it	PRON
ijtc-759	338	31	is	be	AUX
ijtc-759	338	32	clear	clear	ADJ
ijtc-759	338	33	that	that	SCONJ
ijtc-759	338	34	the	the	DET
ijtc-759	338	35	models	model	NOUN
ijtc-759	338	36	can	can	AUX
ijtc-759	338	37	be	be	AUX
ijtc-759	338	38	used	use	VERB
ijtc-759	338	39	to	to	PART
ijtc-759	338	40	generate	generate	VERB
ijtc-759	338	41	projection	projection	NOUN
ijtc-759	338	42	or	or	CCONJ
ijtc-759	338	43	prediction	prediction	NOUN
ijtc-759	338	44	values	value	NOUN
ijtc-759	338	45	.	.	PUNCT
ijtc-759	339	1	the	the	DET
ijtc-759	339	2	p	p	NOUN
ijtc-759	339	3	-	-	PUNCT
ijtc-759	339	4	value	value	NOUN
ijtc-759	339	5	of	of	ADP
ijtc-759	339	6	the	the	DET
ijtc-759	339	7	model	model	NOUN
ijtc-759	339	8	which	which	PRON
ijtc-759	339	9	are	be	AUX
ijtc-759	339	10	0.1323	0.1323	NUM
ijtc-759	339	11	for	for	ADP
ijtc-759	339	12	arima	arima	PROPN
ijtc-759	339	13	(	(	PUNCT
ijtc-759	339	14	0,2,1	0,2,1	NOUN
ijtc-759	339	15	)	)	PUNCT
ijtc-759	339	16	and	and	CCONJ
ijtc-759	339	17	0.9846	0.9846	NUM
ijtc-759	339	18	for	for	ADP
ijtc-759	339	19	arima	arima	PROPN
ijtc-759	339	20	(	(	PUNCT
ijtc-759	339	21	2,1,0	2,1,0	NUM
ijtc-759	339	22	)	)	PUNCT
ijtc-759	339	23	suggest	suggest	VERB
ijtc-759	339	24	that	that	SCONJ
ijtc-759	339	25	there	there	PRON
ijtc-759	339	26	is	be	VERB
ijtc-759	339	27	no	no	DET
ijtc-759	339	28	strong	strong	ADJ
ijtc-759	339	29	evidence	evidence	NOUN
ijtc-759	339	30	to	to	PART
ijtc-759	339	31	reject	reject	VERB
ijtc-759	339	32	the	the	DET
ijtc-759	339	33	null	null	ADJ
ijtc-759	339	34	hypothesis	hypothesis	NOUN
ijtc-759	339	35	,	,	PUNCT
ijtc-759	339	36	indicating	indicate	VERB
ijtc-759	339	37	that	that	SCONJ
ijtc-759	339	38	the	the	DET
ijtc-759	339	39	model	model	NOUN
ijtc-759	339	40	's	's	PART
ijtc-759	339	41	fit	fit	NOUN
ijtc-759	339	42	to	to	ADP
ijtc-759	339	43	the	the	DET
ijtc-759	339	44	data	data	NOUN
ijtc-759	339	45	is	be	AUX
ijtc-759	339	46	reasonable	reasonable	ADJ
ijtc-759	339	47	.	.	PUNCT
ijtc-759	340	1	moreover	moreover	ADV
ijtc-759	340	2	,	,	PUNCT
ijtc-759	340	3	the	the	DET
ijtc-759	340	4	residual	residual	ADJ
ijtc-759	340	5	correlogram	correlogram	NOUN
ijtc-759	340	6	also	also	ADV
ijtc-759	340	7	shows	show	VERB
ijtc-759	340	8	that	that	SCONJ
ijtc-759	340	9	the	the	DET
ijtc-759	340	10	model	model	NOUN
ijtc-759	340	11	fit	fit	VERB
ijtc-759	340	12	to	to	PART
ijtc-759	340	13	be	be	AUX
ijtc-759	340	14	applied	apply	VERB
ijtc-759	340	15	.	.	PUNCT
ijtc-759	341	1	the	the	DET
ijtc-759	341	2	final	final	ADJ
ijtc-759	341	3	step	step	NOUN
ijtc-759	341	4	is	be	AUX
ijtc-759	341	5	to	to	PART
ijtc-759	341	6	predict	predict	VERB
ijtc-759	341	7	the	the	DET
ijtc-759	341	8	values	value	NOUN
ijtc-759	341	9	of	of	ADP
ijtc-759	341	10	itr	itr	NOUN
ijtc-759	341	11	as	as	ADV
ijtc-759	341	12	well	well	ADV
ijtc-759	341	13	as	as	ADP
ijtc-759	341	14	itr	itr	NOUN
ijtc-759	341	15	-	-	PUNCT
ijtc-759	341	16	ta	ta	PROPN
ijtc-759	341	17	for	for	ADP
ijtc-759	341	18	the	the	DET
ijtc-759	341	19	next	next	ADJ
ijtc-759	341	20	20	20	NUM
ijtc-759	341	21	years	year	NOUN
ijtc-759	341	22	(	(	PUNCT
ijtc-759	341	23	2023	2023	NUM
ijtc-759	341	24	-	-	SYM
ijtc-759	341	25	2042	2042	NUM
ijtc-759	341	26	)	)	PUNCT
ijtc-759	341	27	.	.	PUNCT
ijtc-759	342	1	table	table	NOUN
ijtc-759	342	2	13	13	NUM
ijtc-759	342	3	.	.	PUNCT
ijtc-759	343	1	prediction	prediction	NOUN
ijtc-759	343	2	values	value	NOUN
ijtc-759	343	3	of	of	ADP
ijtc-759	343	4	itr	itr	NOUN
ijtc-759	343	5	and	and	CCONJ
ijtc-759	343	6	itr	itr	PROPN
ijtc-759	343	7	-	-	PUNCT
ijtc-759	343	8	ta	ta	PROPN
ijtc-759	343	9	2023	2023	NUM
ijtc-759	343	10	–	–	PUNCT
ijtc-759	343	11	2042	2042	NUM
ijtc-759	343	12	(	(	PUNCT
ijtc-759	343	13	in	in	ADP
ijtc-759	343	14	billion	billion	NUM
ijtc-759	343	15	rupiah	rupiah	NOUN
ijtc-759	343	16	)	)	PUNCT
ijtc-759	343	17	year	year	NOUN
ijtc-759	343	18	itr	itr	PROPN
ijtc-759	343	19	itr	itr	PROPN
ijtc-759	343	20	-	-	PUNCT
ijtc-759	343	21	ta	ta	NOUN
ijtc-759	343	22	pred	pre	VERB
ijtc-759	343	23	lo	lo	PROPN
ijtc-759	343	24	95	95	NUM
ijtc-759	344	1	hi	hi	INTJ
ijtc-759	344	2	95	95	NUM
ijtc-759	344	3	pred	pred	ADJ
ijtc-759	344	4	lo	lo	NOUN
ijtc-759	345	1	95	95	NUM
ijtc-759	346	1	hi	hi	INTJ
ijtc-759	346	2	95	95	NUM
ijtc-759	346	3	2023	2023	NUM
ijtc-759	346	4	934.762	934.762	NUM
ijtc-759	346	5	794.517	794.517	NUM
ijtc-759	346	6	1.075.008	1.075.008	NUM
ijtc-759	346	7	727.540	727.540	NUM
ijtc-759	346	8	430.513	430.513	NUM
ijtc-759	346	9	1.024.566	1.024.566	NUM
ijtc-759	346	10	2024	2024	NUM
ijtc-759	346	11	974.424	974.424	NUM
ijtc-759	346	12	771.419	771.419	NUM
ijtc-759	346	13	1.177.428	1.177.428	NUM
ijtc-759	346	14	672.626	672.626	NUM
ijtc-759	346	15	328.686	328.686	NUM
ijtc-759	346	16	1.016.567	1.016.567	NUM
ijtc-759	346	17	2025	2025	NUM
ijtc-759	346	18	1.014.085	1.014.085	NUM
ijtc-759	346	19	759.869	759.869	NUM
ijtc-759	346	20	1.268.302	1.268.302	NUM
ijtc-759	346	21	682.676	682.676	NUM
ijtc-759	346	22	323.856	323.856	NUM
ijtc-759	346	23	1.041.496	1.041.496	NUM
ijtc-759	346	24	2026	2026	NUM
ijtc-759	346	25	1.053.747	1.053.747	NUM
ijtc-759	346	26	753.889	753.889	NUM
ijtc-759	346	27	1.353.604	1.353.604	NUM
ijtc-759	346	28	701.159	701.159	NUM
ijtc-759	346	29	298.416	298.416	NUM
ijtc-759	346	30	1.103.902	1.103.902	NUM
ijtc-759	346	31	2027	2027	NUM
ijtc-759	346	32	1.093.408	1.093.408	NUM
ijtc-759	346	33	751.244	751.244	NUM
ijtc-759	346	34	1.435.572	1.435.572	NUM
ijtc-759	346	35	689.319	689.319	NUM
ijtc-759	346	36	248.710	248.710	NUM
ijtc-759	346	37	1.129.928	1.129.928	NUM
ijtc-759	346	38	2028	2028	NUM
ijtc-759	346	39	1.133.069	1.133.069	NUM
ijtc-759	346	40	750.825	750.825	NUM
ijtc-759	346	41	1.515.314	1.515.314	NUM
ijtc-759	346	42	686.618	686.618	NUM
ijtc-759	346	43	222.082	222.082	NUM
ijtc-759	346	44	1.151.153	1.151.153	NUM
ijtc-759	346	45	2029	2029	NUM
ijtc-759	346	46	1.172.731	1.172.731	NUM
ijtc-759	346	47	751.994	751.994	NUM
ijtc-759	346	48	1.593.467	1.593.467	NUM
ijtc-759	346	49	692.629	692.629	NUM
ijtc-759	346	50	200.649	200.649	NUM
ijtc-759	346	51	1.184.608	1.184.608	NUM
ijtc-759	346	52	2030	2030	NUM
ijtc-759	346	53	1.212.392	1.212.392	NUM
ijtc-759	346	54	754.352	754.352	NUM
ijtc-759	346	55	1.670.432	1.670.432	NUM
ijtc-759	346	56	691.242	691.242	NUM
ijtc-759	346	57	171.092	171.092	NUM
ijtc-759	346	58	1.211.391	1.211.391	NUM
ijtc-759	346	59	2031	2031	NUM
ijtc-759	346	60	1.252.053	1.252.053	NUM
ijtc-759	346	61	757.630	757.630	NUM
ijtc-759	346	62	1.746.477	1.746.477	NUM
ijtc-759	346	63	689.338	689.338	NUM
ijtc-759	346	64	145.172	145.172	NUM
ijtc-759	346	65	1.233.504	1.233.504	NUM
ijtc-759	346	66	2032	2032	NUM
ijtc-759	346	67	1.291.715	1.291.715	NUM
ijtc-759	346	68	761.637	761.637	NUM
ijtc-759	346	69	1.821.793	1.821.793	NUM
ijtc-759	346	70	690.703	690.703	NUM
ijtc-759	346	71	123.278	123.278	NUM
ijtc-759	346	72	1.258.128	1.258.128	NUM
ijtc-759	346	73	2033	2033	NUM
ijtc-759	346	74	1.331.376	1.331.376	NUM
ijtc-759	346	75	766.236	766.236	NUM
ijtc-759	346	76	1.896.517	1.896.517	NUM
ijtc-759	346	77	690.921	690.921	NUM
ijtc-759	346	78	100.239	100.239	NUM
ijtc-759	346	79	1.281.603	1.281.603	NUM
ijtc-759	346	80	2034	2034	NUM
ijtc-759	346	81	1.371.038	1.371.038	NUM
ijtc-759	346	82	771.323	771.323	NUM
ijtc-759	346	83	1.970.752	1.970.752	NUM
ijtc-759	346	84	690.267	690.267	NUM
ijtc-759	346	85	77.678	77.678	NUM
ijtc-759	346	86	1.302.855	1.302.855	NUM
ijtc-759	346	87	2035	2035	NUM
ijtc-759	346	88	1.410.699	1.410.699	NUM
ijtc-759	346	89	776.818	776.818	NUM
ijtc-759	346	90	2.044.580	2.044.580	NUM
ijtc-759	346	91	690.449	690.449	NUM
ijtc-759	346	92	56.874	56.874	NUM
ijtc-759	346	93	1.324.024	1.324.024	NUM
ijtc-759	346	94	2036	2036	NUM
ijtc-759	346	95	1.450.360	1.450.360	NUM
ijtc-759	346	96	782.658	782.658	NUM
ijtc-759	346	97	2.118.062	2.118.062	NUM
ijtc-759	346	98	690.643	690.643	NUM
ijtc-759	346	99	36.509	36.509	NUM
ijtc-759	346	100	1.344.777	1.344.777	NUM
ijtc-759	346	101	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-759	346	102	repeated	repeat	VERB
ijtc-759	346	103	tax	tax	NOUN
ijtc-759	346	104	amnesties	amnesty	NOUN
ijtc-759	346	105	in	in	ADP
ijtc-759	346	106	indonesia	indonesia	PROPN
ijtc-759	346	107	:	:	PUNCT
ijtc-759	346	108	an	an	DET
ijtc-759	346	109	evaluation	evaluation	NOUN
ijtc-759	346	110	of	of	ADP
ijtc-759	346	111	tax	tax	NOUN
ijtc-759	346	112	compliance	compliance	NOUN
ijtc-759	346	113	indradi	indradi	NOUN
ijtc-759	346	114	403	403	NUM
ijtc-759	346	115	|	|	ADV
ijtc-759	346	116	ilomata	ilomata	VERB
ijtc-759	346	117	international	international	ADJ
ijtc-759	346	118	journal	journal	NOUN
ijtc-759	346	119	of	of	ADP
ijtc-759	346	120	tax	tax	PROPN
ijtc-759	346	121	&	&	CCONJ
ijtc-759	346	122	accounting	account	VERB
ijtc-759	346	123	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	346	124	2037	2037	NUM
ijtc-759	346	125	1.490.022	1.490.022	NUM
ijtc-759	346	126	788.794	788.794	NUM
ijtc-759	346	127	2.191.249	2.191.249	NUM
ijtc-759	346	128	690.487	690.487	NUM
ijtc-759	346	129	16.457	16.457	NUM
ijtc-759	346	130	1.364.518	1.364.518	NUM
ijtc-759	346	131	2038	2038	NUM
ijtc-759	346	132	1.529.683	1.529.683	NUM
ijtc-759	346	133	795.185	795.185	NUM
ijtc-759	346	134	2.264.181	2.264.181	NUM
ijtc-759	346	135	690.472	690.472	NUM
ijtc-759	346	136	-2.803	-2.803	NOUN
ijtc-759	346	137	1.383.747	1.383.747	NUM
ijtc-759	346	138	2039	2039	NUM
ijtc-759	346	139	1.569.345	1.569.345	NUM
ijtc-759	346	140	801.798	801.798	NUM
ijtc-759	346	141	2.336.891	2.336.891	NUM
ijtc-759	346	142	690.543	690.543	NUM
ijtc-759	346	143	-21.504	-21.504	NOUN
ijtc-759	346	144	1.402.589	1.402.589	NUM
ijtc-759	346	145	2040	2040	NUM
ijtc-759	346	146	1.609.006	1.609.006	NUM
ijtc-759	346	147	808.606	808.606	NUM
ijtc-759	346	148	2.409.406	2.409.406	NUM
ijtc-759	346	149	690.519	690.519	NUM
ijtc-759	346	150	-39.829	-39.829	NUM
ijtc-759	346	151	1.420.868	1.420.868	NUM
ijtc-759	346	152	2041	2041	NUM
ijtc-759	346	153	1.648.667	1.648.667	NUM
ijtc-759	346	154	815.584	815.584	NUM
ijtc-759	346	155	2.481.750	2.481.750	NUM
ijtc-759	346	156	690.500	690.500	NUM
ijtc-759	346	157	-57.679	-57.679	NOUN
ijtc-759	347	1	1.438.679	1.438.679	NUM
ijtc-759	347	2	2042	2042	NUM
ijtc-759	347	3	1.688.329	1.688.329	NUM
ijtc-759	347	4	822.715	822.715	NUM
ijtc-759	347	5	2.553.942	2.553.942	NUM
ijtc-759	347	6	690.518	690.518	NUM
ijtc-759	347	7	-75.082	-75.082	PROPN
ijtc-759	347	8	1.456.117	1.456.117	NUM
ijtc-759	347	9	source	source	NOUN
ijtc-759	347	10	:	:	PUNCT
ijtc-759	347	11	rstudio	rstudio	ADJ
ijtc-759	347	12	figure	figure	NOUN
ijtc-759	347	13	2	2	NUM
ijtc-759	347	14	.	.	PUNCT
ijtc-759	347	15	projection	projection	NOUN
ijtc-759	347	16	graph	graph	NOUN
ijtc-759	347	17	projection	projection	NOUN
ijtc-759	347	18	of	of	ADP
ijtc-759	347	19	itr	itr	PROPN
ijtc-759	347	20	projection	projection	NOUN
ijtc-759	347	21	of	of	ADP
ijtc-759	347	22	itr	itr	PROPN
ijtc-759	347	23	-	-	PUNCT
ijtc-759	347	24	ta	ta	NOUN
ijtc-759	347	25	source	source	NOUN
ijtc-759	347	26	:	:	PUNCT
ijtc-759	347	27	rstudio	rstudio	NOUN
ijtc-759	347	28	based	base	VERB
ijtc-759	347	29	on	on	ADP
ijtc-759	347	30	the	the	DET
ijtc-759	347	31	information	information	NOUN
ijtc-759	347	32	presented	present	VERB
ijtc-759	347	33	in	in	ADP
ijtc-759	347	34	table	table	NOUN
ijtc-759	347	35	13	13	NUM
ijtc-759	347	36	and	and	CCONJ
ijtc-759	347	37	figure	figure	NOUN
ijtc-759	347	38	2	2	NUM
ijtc-759	347	39	,	,	PUNCT
ijtc-759	347	40	we	we	PRON
ijtc-759	347	41	can	can	AUX
ijtc-759	347	42	conclude	conclude	VERB
ijtc-759	347	43	that	that	SCONJ
ijtc-759	347	44	the	the	DET
ijtc-759	347	45	itr	itr	NOUN
ijtc-759	347	46	-	-	PUNCT
ijtc-759	347	47	ta	ta	PROPN
ijtc-759	347	48	for	for	ADP
ijtc-759	347	49	the	the	DET
ijtc-759	347	50	next	next	ADJ
ijtc-759	347	51	twenty	twenty	NUM
ijtc-759	347	52	years	year	NOUN
ijtc-759	347	53	is	be	AUX
ijtc-759	347	54	expected	expect	VERB
ijtc-759	347	55	to	to	PART
ijtc-759	347	56	level	level	VERB
ijtc-759	347	57	off	off	ADP
ijtc-759	347	58	,	,	PUNCT
ijtc-759	347	59	while	while	SCONJ
ijtc-759	347	60	the	the	DET
ijtc-759	347	61	itr	itr	NOUN
ijtc-759	347	62	is	be	AUX
ijtc-759	347	63	projected	project	VERB
ijtc-759	347	64	to	to	PART
ijtc-759	347	65	increase	increase	VERB
ijtc-759	347	66	.	.	PUNCT
ijtc-759	348	1	these	these	DET
ijtc-759	348	2	results	result	NOUN
ijtc-759	348	3	suggest	suggest	VERB
ijtc-759	348	4	that	that	SCONJ
ijtc-759	348	5	tax	tax	NOUN
ijtc-759	348	6	amnesties	amnesty	NOUN
ijtc-759	348	7	may	may	AUX
ijtc-759	348	8	not	not	PART
ijtc-759	348	9	play	play	VERB
ijtc-759	348	10	a	a	DET
ijtc-759	348	11	significant	significant	ADJ
ijtc-759	348	12	role	role	NOUN
ijtc-759	348	13	in	in	ADP
ijtc-759	348	14	the	the	DET
ijtc-759	348	15	future	future	ADJ
ijtc-759	348	16	compliance	compliance	NOUN
ijtc-759	348	17	and	and	CCONJ
ijtc-759	348	18	even	even	ADV
ijtc-759	348	19	might	might	AUX
ijtc-759	348	20	be	be	AUX
ijtc-759	348	21	harmful	harmful	ADJ
ijtc-759	348	22	for	for	ADP
ijtc-759	348	23	future	future	ADJ
ijtc-759	348	24	voluntary	voluntary	ADJ
ijtc-759	348	25	compliance	compliance	NOUN
ijtc-759	348	26	of	of	ADP
ijtc-759	348	27	taxpayers	taxpayer	NOUN
ijtc-759	348	28	,	,	PUNCT
ijtc-759	348	29	these	these	DET
ijtc-759	348	30	findings	finding	NOUN
ijtc-759	348	31	are	be	AUX
ijtc-759	348	32	consistent	consistent	ADJ
ijtc-759	348	33	with	with	ADP
ijtc-759	348	34	previous	previous	ADJ
ijtc-759	348	35	research	research	NOUN
ijtc-759	348	36	conducted	conduct	VERB
ijtc-759	348	37	by	by	ADP
ijtc-759	348	38	alm	alm	NOUN
ijtc-759	348	39	and	and	CCONJ
ijtc-759	348	40	beck	beck	PROPN
ijtc-759	348	41	(	(	PUNCT
ijtc-759	348	42	1993)as	1993)as	NUM
ijtc-759	348	43	well	well	ADV
ijtc-759	348	44	as	as	ADP
ijtc-759	348	45	villalba(2017	villalba(2017	NOUN
ijtc-759	348	46	)	)	PUNCT
ijtc-759	348	47	.	.	PUNCT
ijtc-759	349	1	they	they	PRON
ijtc-759	349	2	also	also	ADV
ijtc-759	349	3	align	align	VERB
ijtc-759	349	4	with	with	ADP
ijtc-759	349	5	the	the	DET
ijtc-759	349	6	earlier	early	ADJ
ijtc-759	349	7	discussion	discussion	NOUN
ijtc-759	349	8	in	in	ADP
ijtc-759	349	9	the	the	DET
ijtc-759	349	10	descriptive	descriptive	ADJ
ijtc-759	349	11	analysis	analysis	NOUN
ijtc-759	349	12	,	,	PUNCT
ijtc-759	349	13	which	which	PRON
ijtc-759	349	14	indicated	indicate	VERB
ijtc-759	349	15	a	a	DET
ijtc-759	349	16	downward	downward	ADJ
ijtc-759	349	17	trend	trend	NOUN
ijtc-759	349	18	in	in	ADP
ijtc-759	349	19	the	the	DET
ijtc-759	349	20	average	average	ADJ
ijtc-759	349	21	growth	growth	NOUN
ijtc-759	349	22	of	of	ADP
ijtc-759	349	23	income	income	NOUN
ijtc-759	349	24	tax	tax	NOUN
ijtc-759	349	25	per	per	ADP
ijtc-759	349	26	taxpayer	taxpayer	NOUN
ijtc-759	349	27	following	follow	VERB
ijtc-759	349	28	the	the	DET
ijtc-759	349	29	tax	tax	NOUN
ijtc-759	349	30	amnesties	amnesty	NOUN
ijtc-759	349	31	in	in	ADP
ijtc-759	349	32	2008	2008	NUM
ijtc-759	349	33	and	and	CCONJ
ijtc-759	349	34	2016	2016	NUM
ijtc-759	349	35	.	.	PUNCT
ijtc-759	350	1	moreover	moreover	ADV
ijtc-759	350	2	,	,	PUNCT
ijtc-759	350	3	the	the	DET
ijtc-759	350	4	increases	increase	NOUN
ijtc-759	350	5	of	of	ADP
ijtc-759	350	6	itr	itr	NOUN
ijtc-759	350	7	in	in	ADP
ijtc-759	350	8	the	the	DET
ijtc-759	350	9	subsequent	subsequent	ADJ
ijtc-759	350	10	years	year	NOUN
ijtc-759	350	11	after	after	SCONJ
ijtc-759	350	12	amnesties	amnesty	NOUN
ijtc-759	350	13	are	be	AUX
ijtc-759	350	14	likely	likely	ADV
ijtc-759	350	15	influenced	influence	VERB
ijtc-759	350	16	by	by	ADP
ijtc-759	350	17	other	other	ADJ
ijtc-759	350	18	variables	variable	NOUN
ijtc-759	350	19	such	such	ADJ
ijtc-759	350	20	as	as	ADP
ijtc-759	350	21	economic	economic	ADJ
ijtc-759	350	22	growth	growth	NOUN
ijtc-759	350	23	,	,	PUNCT
ijtc-759	350	24	commodities	commodity	NOUN
ijtc-759	350	25	prices	price	NOUN
ijtc-759	350	26	,	,	PUNCT
ijtc-759	350	27	or	or	CCONJ
ijtc-759	350	28	other	other	ADJ
ijtc-759	350	29	policies	policy	NOUN
ijtc-759	350	30	as	as	SCONJ
ijtc-759	350	31	discussed	discuss	VERB
ijtc-759	350	32	earlier	early	ADV
ijtc-759	350	33	.	.	PUNCT
ijtc-759	351	1	however	however	ADV
ijtc-759	351	2	,	,	PUNCT
ijtc-759	351	3	it	it	PRON
ijtc-759	351	4	is	be	AUX
ijtc-759	351	5	still	still	ADV
ijtc-759	351	6	possible	possible	ADJ
ijtc-759	351	7	that	that	SCONJ
ijtc-759	351	8	amnesties	amnesty	NOUN
ijtc-759	351	9	could	could	AUX
ijtc-759	351	10	have	have	VERB
ijtc-759	351	11	a	a	DET
ijtc-759	351	12	more	more	ADV
ijtc-759	351	13	positive	positive	ADJ
ijtc-759	351	14	impact	impact	NOUN
ijtc-759	351	15	on	on	ADP
ijtc-759	351	16	compliance	compliance	NOUN
ijtc-759	351	17	if	if	SCONJ
ijtc-759	351	18	the	the	DET
ijtc-759	351	19	government	government	NOUN
ijtc-759	351	20	demonstrates	demonstrate	VERB
ijtc-759	351	21	that	that	SCONJ
ijtc-759	351	22	the	the	DET
ijtc-759	351	23	amnesty	amnesty	NOUN
ijtc-759	351	24	will	will	AUX
ijtc-759	351	25	not	not	PART
ijtc-759	351	26	be	be	AUX
ijtc-759	351	27	repeated	repeat	VERB
ijtc-759	351	28	in	in	ADP
ijtc-759	351	29	the	the	DET
ijtc-759	351	30	near	near	ADJ
ijtc-759	351	31	future	future	NOUN
ijtc-759	351	32	,	,	PUNCT
ijtc-759	351	33	the	the	DET
ijtc-759	351	34	tax	tax	NOUN
ijtc-759	351	35	administration	administration	NOUN
ijtc-759	351	36	effectively	effectively	ADV
ijtc-759	351	37	detects	detect	VERB
ijtc-759	351	38	tax	tax	NOUN
ijtc-759	351	39	avoidance	avoidance	NOUN
ijtc-759	351	40	,	,	PUNCT
ijtc-759	351	41	and	and	CCONJ
ijtc-759	351	42	stricter	strict	ADJ
ijtc-759	351	43	and	and	CCONJ
ijtc-759	351	44	consistent	consistent	ADJ
ijtc-759	351	45	punishment	punishment	NOUN
ijtc-759	351	46	for	for	ADP
ijtc-759	351	47	such	such	ADJ
ijtc-759	351	48	avoidance	avoidance	NOUN
ijtc-759	351	49	is	be	AUX
ijtc-759	351	50	applied	apply	VERB
ijtc-759	351	51	.	.	PUNCT
ijtc-759	352	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	352	2	repeated	repeat	VERB
ijtc-759	352	3	tax	tax	NOUN
ijtc-759	352	4	amnesties	amnesty	NOUN
ijtc-759	352	5	in	in	ADP
ijtc-759	352	6	indonesia	indonesia	PROPN
ijtc-759	352	7	:	:	PUNCT
ijtc-759	352	8	an	an	DET
ijtc-759	352	9	evaluation	evaluation	NOUN
ijtc-759	352	10	of	of	ADP
ijtc-759	352	11	tax	tax	NOUN
ijtc-759	352	12	compliance	compliance	NOUN
ijtc-759	352	13	indradi	indradi	NOUN
ijtc-759	352	14	404	404	NUM
ijtc-759	352	15	|	|	ADV
ijtc-759	352	16	ilomata	ilomata	VERB
ijtc-759	352	17	international	international	ADJ
ijtc-759	352	18	journal	journal	NOUN
ijtc-759	352	19	of	of	ADP
ijtc-759	352	20	tax	tax	PROPN
ijtc-759	352	21	&	&	CCONJ
ijtc-759	352	22	accounting	account	VERB
ijtc-759	352	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	352	24	conclusion	conclusion	NOUN
ijtc-759	352	25	based	base	VERB
ijtc-759	352	26	on	on	ADP
ijtc-759	352	27	the	the	DET
ijtc-759	352	28	indonesian	indonesian	ADJ
ijtc-759	352	29	experience	experience	NOUN
ijtc-759	352	30	,	,	PUNCT
ijtc-759	352	31	tax	tax	NOUN
ijtc-759	352	32	amnesty	amnesty	NOUN
ijtc-759	352	33	has	have	AUX
ijtc-759	352	34	proven	prove	VERB
ijtc-759	352	35	to	to	PART
ijtc-759	352	36	be	be	AUX
ijtc-759	352	37	an	an	DET
ijtc-759	352	38	effective	effective	ADJ
ijtc-759	352	39	tool	tool	NOUN
ijtc-759	352	40	in	in	ADP
ijtc-759	352	41	generating	generate	VERB
ijtc-759	352	42	immediate	immediate	ADJ
ijtc-759	352	43	revenue	revenue	NOUN
ijtc-759	352	44	needed	need	VERB
ijtc-759	352	45	by	by	ADP
ijtc-759	352	46	the	the	DET
ijtc-759	352	47	government	government	NOUN
ijtc-759	352	48	.	.	PUNCT
ijtc-759	353	1	out	out	ADP
ijtc-759	353	2	of	of	ADP
ijtc-759	353	3	the	the	DET
ijtc-759	353	4	five	five	NUM
ijtc-759	353	5	amnesties	amnesty	NOUN
ijtc-759	353	6	implemented	implement	VERB
ijtc-759	353	7	,	,	PUNCT
ijtc-759	353	8	almost	almost	ADV
ijtc-759	353	9	all	all	PRON
ijtc-759	353	10	of	of	ADP
ijtc-759	353	11	them	they	PRON
ijtc-759	353	12	are	be	AUX
ijtc-759	353	13	considered	consider	VERB
ijtc-759	353	14	successful	successful	ADJ
ijtc-759	353	15	from	from	ADP
ijtc-759	353	16	a	a	DET
ijtc-759	353	17	short	short	ADJ
ijtc-759	353	18	-	-	PUNCT
ijtc-759	353	19	run	run	NOUN
ijtc-759	353	20	perspective	perspective	NOUN
ijtc-759	353	21	.	.	PUNCT
ijtc-759	354	1	the	the	DET
ijtc-759	354	2	only	only	ADJ
ijtc-759	354	3	exception	exception	NOUN
ijtc-759	354	4	is	be	AUX
ijtc-759	354	5	the	the	DET
ijtc-759	354	6	amnesty	amnesty	NOUN
ijtc-759	354	7	in	in	ADP
ijtc-759	354	8	1984	1984	NUM
ijtc-759	354	9	,	,	PUNCT
ijtc-759	354	10	which	which	PRON
ijtc-759	354	11	was	be	AUX
ijtc-759	354	12	not	not	PART
ijtc-759	354	13	as	as	ADV
ijtc-759	354	14	effective	effective	ADJ
ijtc-759	354	15	as	as	ADP
ijtc-759	354	16	other	other	ADJ
ijtc-759	354	17	amnesties	amnesty	NOUN
ijtc-759	354	18	in	in	ADP
ijtc-759	354	19	collecting	collect	VERB
ijtc-759	354	20	the	the	DET
ijtc-759	354	21	targeted	target	VERB
ijtc-759	354	22	additional	additional	ADJ
ijtc-759	354	23	revenue	revenue	NOUN
ijtc-759	354	24	,	,	PUNCT
ijtc-759	354	25	although	although	SCONJ
ijtc-759	354	26	it	it	PRON
ijtc-759	354	27	still	still	ADV
ijtc-759	354	28	managed	manage	VERB
ijtc-759	354	29	to	to	PART
ijtc-759	354	30	raise	raise	VERB
ijtc-759	354	31	some	some	DET
ijtc-759	354	32	additional	additional	ADJ
ijtc-759	354	33	revenue	revenue	NOUN
ijtc-759	354	34	for	for	ADP
ijtc-759	354	35	the	the	DET
ijtc-759	354	36	government	government	NOUN
ijtc-759	354	37	.	.	PUNCT
ijtc-759	355	1	nevertheless	nevertheless	ADV
ijtc-759	355	2	,	,	PUNCT
ijtc-759	355	3	from	from	ADP
ijtc-759	355	4	perspective	perspective	NOUN
ijtc-759	355	5	of	of	ADP
ijtc-759	355	6	improving	improve	VERB
ijtc-759	355	7	tax	tax	NOUN
ijtc-759	355	8	compliance	compliance	NOUN
ijtc-759	355	9	in	in	ADP
ijtc-759	355	10	medium	medium	ADJ
ijtc-759	355	11	to	to	ADP
ijtc-759	355	12	long	long	ADJ
ijtc-759	355	13	-	-	PUNCT
ijtc-759	355	14	term	term	NOUN
ijtc-759	355	15	,	,	PUNCT
ijtc-759	355	16	tax	tax	NOUN
ijtc-759	355	17	amnesties	amnesty	NOUN
ijtc-759	355	18	may	may	AUX
ijtc-759	355	19	have	have	VERB
ijtc-759	355	20	an	an	DET
ijtc-759	355	21	adverse	adverse	ADJ
ijtc-759	355	22	impact	impact	NOUN
ijtc-759	355	23	on	on	ADP
ijtc-759	355	24	this	this	DET
ijtc-759	355	25	objective	objective	NOUN
ijtc-759	355	26	.	.	PUNCT
ijtc-759	356	1	based	base	VERB
ijtc-759	356	2	on	on	ADP
ijtc-759	356	3	the	the	DET
ijtc-759	356	4	discussion	discussion	NOUN
ijtc-759	356	5	,	,	PUNCT
ijtc-759	356	6	both	both	CCONJ
ijtc-759	356	7	in	in	ADP
ijtc-759	356	8	terms	term	NOUN
ijtc-759	356	9	of	of	ADP
ijtc-759	356	10	formal	formal	ADJ
ijtc-759	356	11	compliance	compliance	NOUN
ijtc-759	356	12	and	and	CCONJ
ijtc-759	356	13	material	material	NOUN
ijtc-759	356	14	compliance	compliance	NOUN
ijtc-759	356	15	,	,	PUNCT
ijtc-759	356	16	tax	tax	NOUN
ijtc-759	356	17	amnesties	amnesty	NOUN
ijtc-759	356	18	are	be	AUX
ijtc-759	356	19	generally	generally	ADV
ijtc-759	356	20	considered	consider	VERB
ijtc-759	356	21	to	to	PART
ijtc-759	356	22	make	make	VERB
ijtc-759	356	23	a	a	DET
ijtc-759	356	24	minimal	minimal	ADJ
ijtc-759	356	25	contribution	contribution	NOUN
ijtc-759	356	26	to	to	ADP
ijtc-759	356	27	the	the	DET
ijtc-759	356	28	overall	overall	ADJ
ijtc-759	356	29	level	level	NOUN
ijtc-759	356	30	of	of	ADP
ijtc-759	356	31	compliance	compliance	NOUN
ijtc-759	356	32	.	.	PUNCT
ijtc-759	357	1	in	in	ADP
ijtc-759	357	2	fact	fact	NOUN
ijtc-759	357	3	,	,	PUNCT
ijtc-759	357	4	they	they	PRON
ijtc-759	357	5	are	be	AUX
ijtc-759	357	6	often	often	ADV
ijtc-759	357	7	seen	see	VERB
ijtc-759	357	8	as	as	ADP
ijtc-759	357	9	playing	play	VERB
ijtc-759	357	10	a	a	DET
ijtc-759	357	11	significant	significant	ADJ
ijtc-759	357	12	role	role	NOUN
ijtc-759	357	13	in	in	ADP
ijtc-759	357	14	reducing	reduce	VERB
ijtc-759	357	15	voluntary	voluntary	ADJ
ijtc-759	357	16	compliance	compliance	NOUN
ijtc-759	357	17	among	among	ADP
ijtc-759	357	18	taxpayers	taxpayer	NOUN
ijtc-759	357	19	.	.	PUNCT
ijtc-759	358	1	the	the	DET
ijtc-759	358	2	projection	projection	NOUN
ijtc-759	358	3	results	result	NOUN
ijtc-759	358	4	of	of	ADP
ijtc-759	358	5	both	both	CCONJ
ijtc-759	358	6	itr	itr	NOUN
ijtc-759	358	7	and	and	CCONJ
ijtc-759	358	8	itr	itr	PROPN
ijtc-759	358	9	-	-	PUNCT
ijtc-759	358	10	ta	ta	NOUN
ijtc-759	358	11	support	support	VERB
ijtc-759	358	12	this	this	DET
ijtc-759	358	13	argument	argument	NOUN
ijtc-759	358	14	.	.	PUNCT
ijtc-759	359	1	the	the	DET
ijtc-759	359	2	projection	projection	NOUN
ijtc-759	359	3	of	of	ADP
ijtc-759	359	4	future	future	ADJ
ijtc-759	359	5	itr	itr	PROPN
ijtc-759	359	6	-	-	PUNCT
ijtc-759	359	7	ta	ta	PROPN
ijtc-759	359	8	,	,	PUNCT
ijtc-759	359	9	which	which	PRON
ijtc-759	359	10	represents	represent	VERB
ijtc-759	359	11	the	the	DET
ijtc-759	359	12	pure	pure	ADJ
ijtc-759	359	13	amount	amount	NOUN
ijtc-759	359	14	of	of	ADP
ijtc-759	359	15	income	income	NOUN
ijtc-759	359	16	tax	tax	NOUN
ijtc-759	359	17	revenue	revenue	NOUN
ijtc-759	359	18	,	,	PUNCT
ijtc-759	359	19	indicates	indicate	VERB
ijtc-759	359	20	that	that	SCONJ
ijtc-759	359	21	tax	tax	NOUN
ijtc-759	359	22	amnesties	amnesty	NOUN
ijtc-759	359	23	could	could	AUX
ijtc-759	359	24	be	be	AUX
ijtc-759	359	25	detrimental	detrimental	ADJ
ijtc-759	359	26	to	to	ADP
ijtc-759	359	27	the	the	DET
ijtc-759	359	28	future	future	ADJ
ijtc-759	359	29	growth	growth	NOUN
ijtc-759	359	30	of	of	ADP
ijtc-759	359	31	income	income	NOUN
ijtc-759	359	32	tax	tax	NOUN
ijtc-759	359	33	revenue	revenue	NOUN
ijtc-759	359	34	by	by	ADP
ijtc-759	359	35	causing	cause	VERB
ijtc-759	359	36	it	it	PRON
ijtc-759	359	37	to	to	PART
ijtc-759	359	38	level	level	VERB
ijtc-759	359	39	off	off	ADP
ijtc-759	359	40	.	.	PUNCT
ijtc-759	360	1	these	these	DET
ijtc-759	360	2	findings	finding	NOUN
ijtc-759	360	3	are	be	AUX
ijtc-759	360	4	not	not	PART
ijtc-759	360	5	surprising	surprising	ADJ
ijtc-759	360	6	,	,	PUNCT
ijtc-759	360	7	as	as	SCONJ
ijtc-759	360	8	they	they	PRON
ijtc-759	360	9	align	align	VERB
ijtc-759	360	10	with	with	ADP
ijtc-759	360	11	previous	previous	ADJ
ijtc-759	360	12	research	research	NOUN
ijtc-759	360	13	findings	finding	NOUN
ijtc-759	360	14	.	.	PUNCT
ijtc-759	361	1	furthermore	furthermore	ADV
ijtc-759	361	2	,	,	PUNCT
ijtc-759	361	3	the	the	DET
ijtc-759	361	4	results	result	NOUN
ijtc-759	361	5	indicate	indicate	VERB
ijtc-759	361	6	a	a	DET
ijtc-759	361	7	consistent	consistent	ADJ
ijtc-759	361	8	pattern	pattern	NOUN
ijtc-759	361	9	in	in	ADP
ijtc-759	361	10	taxpayers	taxpayer	NOUN
ijtc-759	361	11	'	'	PART
ijtc-759	361	12	behaviour	behaviour	NOUN
ijtc-759	361	13	towards	towards	ADP
ijtc-759	361	14	tax	tax	NOUN
ijtc-759	361	15	amnesty	amnesty	NOUN
ijtc-759	361	16	.	.	PUNCT
ijtc-759	362	1	they	they	PRON
ijtc-759	362	2	are	be	AUX
ijtc-759	362	3	more	more	ADV
ijtc-759	362	4	likely	likely	ADJ
ijtc-759	362	5	to	to	PART
ijtc-759	362	6	comply	comply	VERB
ijtc-759	362	7	when	when	SCONJ
ijtc-759	362	8	they	they	PRON
ijtc-759	362	9	do	do	AUX
ijtc-759	362	10	not	not	PART
ijtc-759	362	11	expect	expect	VERB
ijtc-759	362	12	a	a	DET
ijtc-759	362	13	future	future	ADJ
ijtc-759	362	14	amnesty	amnesty	NOUN
ijtc-759	362	15	to	to	PART
ijtc-759	362	16	be	be	AUX
ijtc-759	362	17	repeated	repeat	VERB
ijtc-759	362	18	.	.	PUNCT
ijtc-759	363	1	in	in	ADP
ijtc-759	363	2	some	some	DET
ijtc-759	363	3	cases	case	NOUN
ijtc-759	363	4	,	,	PUNCT
ijtc-759	363	5	taxpayers	taxpayer	NOUN
ijtc-759	363	6	may	may	AUX
ijtc-759	363	7	plan	plan	VERB
ijtc-759	363	8	or	or	CCONJ
ijtc-759	363	9	engage	engage	VERB
ijtc-759	363	10	in	in	ADP
ijtc-759	363	11	avoidance	avoidance	NOUN
ijtc-759	363	12	during	during	ADP
ijtc-759	363	13	the	the	DET
ijtc-759	363	14	amnesty	amnesty	NOUN
ijtc-759	363	15	period	period	NOUN
ijtc-759	363	16	,	,	PUNCT
ijtc-759	363	17	with	with	ADP
ijtc-759	363	18	the	the	DET
ijtc-759	363	19	expectation	expectation	NOUN
ijtc-759	363	20	of	of	ADP
ijtc-759	363	21	avoiding	avoid	VERB
ijtc-759	363	22	detection	detection	NOUN
ijtc-759	363	23	and	and	CCONJ
ijtc-759	363	24	punishment	punishment	NOUN
ijtc-759	363	25	until	until	ADP
ijtc-759	363	26	the	the	DET
ijtc-759	363	27	next	next	ADJ
ijtc-759	363	28	amnesty	amnesty	NOUN
ijtc-759	363	29	.	.	PUNCT
ijtc-759	364	1	this	this	DET
ijtc-759	364	2	observation	observation	NOUN
ijtc-759	364	3	is	be	AUX
ijtc-759	364	4	supported	support	VERB
ijtc-759	364	5	by	by	ADP
ijtc-759	364	6	the	the	DET
ijtc-759	364	7	fact	fact	NOUN
ijtc-759	364	8	that	that	SCONJ
ijtc-759	364	9	in	in	ADP
ijtc-759	364	10	2009	2009	NUM
ijtc-759	364	11	and	and	CCONJ
ijtc-759	364	12	2016	2016	NUM
ijtc-759	364	13	,	,	PUNCT
ijtc-759	364	14	the	the	DET
ijtc-759	364	15	years	year	NOUN
ijtc-759	364	16	when	when	SCONJ
ijtc-759	364	17	tax	tax	NOUN
ijtc-759	364	18	amnesties	amnesty	NOUN
ijtc-759	364	19	took	take	VERB
ijtc-759	364	20	place	place	NOUN
ijtc-759	364	21	,	,	PUNCT
ijtc-759	364	22	the	the	DET
ijtc-759	364	23	revenue	revenue	NOUN
ijtc-759	364	24	experienced	experience	VERB
ijtc-759	364	25	negative	negative	ADJ
ijtc-759	364	26	growth	growth	NOUN
ijtc-759	364	27	.	.	PUNCT
ijtc-759	365	1	if	if	SCONJ
ijtc-759	365	2	the	the	DET
ijtc-759	365	3	government	government	NOUN
ijtc-759	365	4	decides	decide	VERB
ijtc-759	365	5	to	to	PART
ijtc-759	365	6	implement	implement	VERB
ijtc-759	365	7	another	another	DET
ijtc-759	365	8	amnesty	amnesty	NOUN
ijtc-759	365	9	in	in	ADP
ijtc-759	365	10	the	the	DET
ijtc-759	365	11	future	future	NOUN
ijtc-759	365	12	,	,	PUNCT
ijtc-759	365	13	it	it	PRON
ijtc-759	365	14	is	be	AUX
ijtc-759	365	15	crucial	crucial	ADJ
ijtc-759	365	16	for	for	SCONJ
ijtc-759	365	17	them	they	PRON
ijtc-759	365	18	to	to	PART
ijtc-759	365	19	carefully	carefully	ADV
ijtc-759	365	20	consider	consider	VERB
ijtc-759	365	21	and	and	CCONJ
ijtc-759	365	22	mitigate	mitigate	VERB
ijtc-759	365	23	the	the	DET
ijtc-759	365	24	potential	potential	ADJ
ijtc-759	365	25	impact	impact	NOUN
ijtc-759	365	26	or	or	CCONJ
ijtc-759	365	27	risks	risk	NOUN
ijtc-759	365	28	to	to	ADP
ijtc-759	365	29	the	the	DET
ijtc-759	365	30	level	level	NOUN
ijtc-759	365	31	of	of	ADP
ijtc-759	365	32	tax	tax	NOUN
ijtc-759	365	33	compliance	compliance	NOUN
ijtc-759	365	34	.	.	PUNCT
ijtc-759	366	1	they	they	PRON
ijtc-759	366	2	need	need	VERB
ijtc-759	366	3	to	to	PART
ijtc-759	366	4	conduct	conduct	VERB
ijtc-759	366	5	a	a	DET
ijtc-759	366	6	cost	cost	NOUN
ijtc-759	366	7	-	-	PUNCT
ijtc-759	366	8	benefit	benefit	NOUN
ijtc-759	366	9	evaluation	evaluation	NOUN
ijtc-759	366	10	of	of	ADP
ijtc-759	366	11	the	the	DET
ijtc-759	366	12	amnesty	amnesty	NOUN
ijtc-759	366	13	,	,	PUNCT
ijtc-759	366	14	weighing	weigh	VERB
ijtc-759	366	15	the	the	DET
ijtc-759	366	16	advantages	advantage	NOUN
ijtc-759	366	17	of	of	ADP
ijtc-759	366	18	the	the	DET
ijtc-759	366	19	immediate	immediate	ADJ
ijtc-759	366	20	"	"	PUNCT
ijtc-759	366	21	fresh	fresh	ADJ
ijtc-759	366	22	money	money	NOUN
ijtc-759	366	23	"	"	PUNCT
ijtc-759	366	24	obtained	obtain	VERB
ijtc-759	366	25	through	through	ADP
ijtc-759	366	26	the	the	DET
ijtc-759	366	27	amnesty	amnesty	NOUN
ijtc-759	366	28	against	against	ADP
ijtc-759	366	29	the	the	DET
ijtc-759	366	30	potential	potential	ADJ
ijtc-759	366	31	decline	decline	NOUN
ijtc-759	366	32	in	in	ADP
ijtc-759	366	33	future	future	ADJ
ijtc-759	366	34	tax	tax	NOUN
ijtc-759	366	35	compliance	compliance	NOUN
ijtc-759	366	36	.	.	PUNCT
ijtc-759	367	1	in	in	ADP
ijtc-759	367	2	short	short	ADJ
ijtc-759	367	3	,	,	PUNCT
ijtc-759	367	4	the	the	DET
ijtc-759	367	5	key	key	ADJ
ijtc-759	367	6	question	question	NOUN
ijtc-759	367	7	is	be	AUX
ijtc-759	367	8	whether	whether	SCONJ
ijtc-759	367	9	the	the	DET
ijtc-759	367	10	immediate	immediate	ADJ
ijtc-759	367	11	financial	financial	ADJ
ijtc-759	367	12	gains	gain	NOUN
ijtc-759	367	13	from	from	ADP
ijtc-759	367	14	the	the	DET
ijtc-759	367	15	amnesty	amnesty	NOUN
ijtc-759	367	16	outweigh	outweigh	VERB
ijtc-759	367	17	the	the	DET
ijtc-759	367	18	potential	potential	ADJ
ijtc-759	367	19	negative	negative	ADJ
ijtc-759	367	20	impact	impact	NOUN
ijtc-759	367	21	on	on	ADP
ijtc-759	367	22	future	future	ADJ
ijtc-759	367	23	tax	tax	NOUN
ijtc-759	367	24	compliance	compliance	NOUN
ijtc-759	367	25	.	.	PUNCT
ijtc-759	368	1	this	this	DET
ijtc-759	368	2	evaluation	evaluation	NOUN
ijtc-759	368	3	should	should	AUX
ijtc-759	368	4	take	take	VERB
ijtc-759	368	5	into	into	ADP
ijtc-759	368	6	account	account	NOUN
ijtc-759	368	7	various	various	ADJ
ijtc-759	368	8	factors	factor	NOUN
ijtc-759	368	9	such	such	ADJ
ijtc-759	368	10	as	as	ADP
ijtc-759	368	11	the	the	DET
ijtc-759	368	12	magnitude	magnitude	NOUN
ijtc-759	368	13	of	of	ADP
ijtc-759	368	14	the	the	DET
ijtc-759	368	15	fresh	fresh	ADJ
ijtc-759	368	16	money	money	NOUN
ijtc-759	368	17	obtained	obtain	VERB
ijtc-759	368	18	,	,	PUNCT
ijtc-759	368	19	the	the	DET
ijtc-759	368	20	effectiveness	effectiveness	NOUN
ijtc-759	368	21	of	of	ADP
ijtc-759	368	22	compliance	compliance	NOUN
ijtc-759	368	23	measures	measure	NOUN
ijtc-759	368	24	,	,	PUNCT
ijtc-759	368	25	the	the	DET
ijtc-759	368	26	long	long	ADJ
ijtc-759	368	27	-	-	PUNCT
ijtc-759	368	28	term	term	NOUN
ijtc-759	368	29	impact	impact	NOUN
ijtc-759	368	30	on	on	ADP
ijtc-759	368	31	voluntary	voluntary	ADJ
ijtc-759	368	32	compliance	compliance	NOUN
ijtc-759	368	33	behavior	behavior	NOUN
ijtc-759	368	34	,	,	PUNCT
ijtc-759	368	35	and	and	CCONJ
ijtc-759	368	36	the	the	DET
ijtc-759	368	37	potential	potential	ADJ
ijtc-759	368	38	erosion	erosion	NOUN
ijtc-759	368	39	of	of	ADP
ijtc-759	368	40	trust	trust	NOUN
ijtc-759	368	41	in	in	ADP
ijtc-759	368	42	the	the	DET
ijtc-759	368	43	tax	tax	NOUN
ijtc-759	368	44	system	system	NOUN
ijtc-759	368	45	.	.	PUNCT
ijtc-759	369	1	reference	reference	NOUN
ijtc-759	369	2	allingham	allingham	PROPN
ijtc-759	369	3	,	,	PUNCT
ijtc-759	369	4	m.	m.	NOUN
ijtc-759	369	5	g.	g.	PROPN
ijtc-759	369	6	,	,	PUNCT
ijtc-759	369	7	&	&	CCONJ
ijtc-759	369	8	sandmo	sandmo	PROPN
ijtc-759	369	9	,	,	PUNCT
ijtc-759	369	10	a.	a.	NOUN
ijtc-759	369	11	(	(	PUNCT
ijtc-759	369	12	1972	1972	NUM
ijtc-759	369	13	)	)	PUNCT
ijtc-759	369	14	.	.	PUNCT
ijtc-759	370	1	income	income	NOUN
ijtc-759	370	2	tax	tax	NOUN
ijtc-759	370	3	evasion	evasion	NOUN
ijtc-759	370	4	:	:	PUNCT
ijtc-759	370	5	a	a	DET
ijtc-759	370	6	theoretical	theoretical	ADJ
ijtc-759	370	7	analysis	analysis	NOUN
ijtc-759	370	8	.	.	PUNCT
ijtc-759	371	1	journal	journal	NOUN
ijtc-759	371	2	of	of	ADP
ijtc-759	371	3	public	public	ADJ
ijtc-759	371	4	economics	economic	NOUN
ijtc-759	371	5	,	,	PUNCT
ijtc-759	371	6	1(3–4	1(3–4	NUM
ijtc-759	371	7	)	)	PUNCT
ijtc-759	371	8	.	.	PUNCT
ijtc-759	372	1	https://doi.org/10.1016/0047-2727(72)90010-2	https://doi.org/10.1016/0047-2727(72)90010-2	PROPN
ijtc-759	372	2	alm	alm	PROPN
ijtc-759	372	3	,	,	PUNCT
ijtc-759	372	4	j.	j.	PROPN
ijtc-759	372	5	,	,	PUNCT
ijtc-759	372	6	&	&	CCONJ
ijtc-759	372	7	beck	beck	PROPN
ijtc-759	372	8	,	,	PUNCT
ijtc-759	372	9	w.	w.	PROPN
ijtc-759	372	10	(	(	PUNCT
ijtc-759	372	11	1990	1990	NUM
ijtc-759	372	12	)	)	PUNCT
ijtc-759	372	13	.	.	PUNCT
ijtc-759	373	1	tax	tax	NOUN
ijtc-759	373	2	amnesties	amnesty	NOUN
ijtc-759	373	3	and	and	CCONJ
ijtc-759	373	4	tax	tax	NOUN
ijtc-759	373	5	revenues	revenue	NOUN
ijtc-759	373	6	.	.	PUNCT
ijtc-759	374	1	public	public	ADJ
ijtc-759	374	2	finance	finance	NOUN
ijtc-759	374	3	review	review	NOUN
ijtc-759	374	4	,	,	PUNCT
ijtc-759	374	5	18(4	18(4	NUM
ijtc-759	374	6	)	)	PUNCT
ijtc-759	374	7	,	,	PUNCT
ijtc-759	374	8	433–453	433–453	NUM
ijtc-759	374	9	.	.	PUNCT
ijtc-759	375	1	https://doi.org/10.1177/109114219001800404	https://doi.org/10.1177/109114219001800404	PROPN
ijtc-759	375	2	alm	alm	PROPN
ijtc-759	375	3	,	,	PUNCT
ijtc-759	375	4	j.	j.	PROPN
ijtc-759	375	5	,	,	PUNCT
ijtc-759	375	6	&	&	CCONJ
ijtc-759	375	7	beck	beck	PROPN
ijtc-759	375	8	,	,	PUNCT
ijtc-759	375	9	w.	w.	PROPN
ijtc-759	375	10	(	(	PUNCT
ijtc-759	375	11	1993	1993	NUM
ijtc-759	375	12	)	)	PUNCT
ijtc-759	375	13	.	.	PUNCT
ijtc-759	376	1	tax	tax	NOUN
ijtc-759	376	2	amnesties	amnesty	NOUN
ijtc-759	376	3	and	and	CCONJ
ijtc-759	376	4	compliance	compliance	NOUN
ijtc-759	376	5	in	in	ADP
ijtc-759	376	6	the	the	DET
ijtc-759	376	7	long	long	ADJ
ijtc-759	376	8	run	run	NOUN
ijtc-759	376	9	:	:	PUNCT
ijtc-759	376	10	a	a	DET
ijtc-759	376	11	time	time	NOUN
ijtc-759	376	12	series	series	NOUN
ijtc-759	376	13	analysis	analysis	NOUN
ijtc-759	376	14	.	.	PUNCT
ijtc-759	377	1	national	national	ADJ
ijtc-759	377	2	tax	tax	PROPN
ijtc-759	377	3	journal	journal	PROPN
ijtc-759	377	4	,	,	PUNCT
ijtc-759	377	5	46(1	46(1	PROPN
ijtc-759	377	6	)	)	PUNCT
ijtc-759	377	7	,	,	PUNCT
ijtc-759	377	8	53–60	53–60	PROPN
ijtc-759	377	9	.	.	PUNCT
ijtc-759	378	1	https://doi.org/10.1086/ntj41788996	https://doi.org/10.1086/ntj41788996	NOUN
ijtc-759	378	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-759	378	3	repeated	repeat	VERB
ijtc-759	378	4	tax	tax	NOUN
ijtc-759	378	5	amnesties	amnesty	NOUN
ijtc-759	378	6	in	in	ADP
ijtc-759	378	7	indonesia	indonesia	PROPN
ijtc-759	378	8	:	:	PUNCT
ijtc-759	378	9	an	an	DET
ijtc-759	378	10	evaluation	evaluation	NOUN
ijtc-759	378	11	of	of	ADP
ijtc-759	378	12	tax	tax	NOUN
ijtc-759	378	13	compliance	compliance	NOUN
ijtc-759	378	14	indradi	indradi	NOUN
ijtc-759	378	15	405	405	NUM
ijtc-759	378	16	|	|	ADV
ijtc-759	378	17	ilomata	ilomata	VERB
ijtc-759	378	18	international	international	ADJ
ijtc-759	378	19	journal	journal	NOUN
ijtc-759	378	20	of	of	ADP
ijtc-759	378	21	tax	tax	PROPN
ijtc-759	378	22	&	&	CCONJ
ijtc-759	378	23	accounting	accounting	PROPN
ijtc-759	378	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	378	25	alm	alm	PROPN
ijtc-759	378	26	,	,	PUNCT
ijtc-759	378	27	j.	j.	PROPN
ijtc-759	378	28	,	,	PUNCT
ijtc-759	378	29	mckee	mckee	PROPN
ijtc-759	378	30	,	,	PUNCT
ijtc-759	378	31	m.	m.	NOUN
ijtc-759	378	32	,	,	PUNCT
ijtc-759	378	33	&	&	CCONJ
ijtc-759	378	34	beck	beck	PROPN
ijtc-759	378	35	,	,	PUNCT
ijtc-759	378	36	w.	w.	PROPN
ijtc-759	378	37	(	(	PUNCT
ijtc-759	378	38	1990	1990	NUM
ijtc-759	378	39	)	)	PUNCT
ijtc-759	378	40	.	.	PUNCT
ijtc-759	379	1	amazing	amazing	ADJ
ijtc-759	379	2	grace	grace	NOUN
ijtc-759	379	3	:	:	PUNCT
ijtc-759	379	4	tax	tax	NOUN
ijtc-759	379	5	amnesties	amnesty	NOUN
ijtc-759	379	6	and	and	CCONJ
ijtc-759	379	7	compliance	compliance	NOUN
ijtc-759	379	8	.	.	PUNCT
ijtc-759	380	1	national	national	ADJ
ijtc-759	380	2	tax	tax	PROPN
ijtc-759	380	3	journal	journal	PROPN
ijtc-759	380	4	,	,	PUNCT
ijtc-759	380	5	43(1	43(1	NOUN
ijtc-759	380	6	)	)	PUNCT
ijtc-759	380	7	,	,	PUNCT
ijtc-759	380	8	23–37	23–37	NOUN
ijtc-759	380	9	.	.	PUNCT
ijtc-759	381	1	https://doi.org/10.1086/ntj41788822	https://doi.org/10.1086/ntj41788822	VERB
ijtc-759	381	2	anam	anam	PROPN
ijtc-759	381	3	,	,	PUNCT
ijtc-759	381	4	c.	c.	PROPN
ijtc-759	381	5	(	(	PUNCT
ijtc-759	381	6	2022	2022	NUM
ijtc-759	381	7	,	,	PUNCT
ijtc-759	381	8	january	january	PROPN
ijtc-759	381	9	23	23	NUM
ijtc-759	381	10	)	)	PUNCT
ijtc-759	381	11	.	.	PUNCT
ijtc-759	382	1	dirjen	dirjen	PROPN
ijtc-759	382	2	pajak	pajak	PROPN
ijtc-759	382	3	tegaskan	tegaskan	PROPN
ijtc-759	382	4	program	program	PROPN
ijtc-759	382	5	pengungkapan	pengungkapan	PROPN
ijtc-759	382	6	sukarela	sukarela	PROPN
ijtc-759	382	7	berbeda	berbeda	NOUN
ijtc-759	382	8	dengan	dengan	PROPN
ijtc-759	382	9	tax	tax	NOUN
ijtc-759	382	10	amnesty	amnesty	NOUN
ijtc-759	382	11	.	.	PUNCT
ijtc-759	383	1	bisnis.com	bisnis.com	X
ijtc-759	383	2	.	.	PUNCT
ijtc-759	383	3	https://ekonomi.bisnis.com/read/20220123/259/1492175/dirjen-pajak-tegaskanprogram-pengungkapan-sukarela-berbeda-dengan-tax-amnesty	https://ekonomi.bisnis.com/read/20220123/259/1492175/dirjen-pajak-tegaskanprogram-pengungkapan-sukarela-berbeda-dengan-tax-amnesty	PROPN
ijtc-759	383	4	assidiki	assidiki	PROPN
ijtc-759	383	5	mauluddi	mauluddi	PROPN
ijtc-759	383	6	,	,	PUNCT
ijtc-759	383	7	h.	h.	PROPN
ijtc-759	383	8	,	,	PUNCT
ijtc-759	383	9	&	&	CCONJ
ijtc-759	383	10	widyawati	widyawati	PROPN
ijtc-759	383	11	,	,	PUNCT
ijtc-759	383	12	n.	n.	NOUN
ijtc-759	383	13	(	(	PUNCT
ijtc-759	383	14	2022	2022	NUM
ijtc-759	383	15	)	)	PUNCT
ijtc-759	383	16	.	.	PUNCT
ijtc-759	384	1	analysis	analysis	NOUN
ijtc-759	384	2	of	of	ADP
ijtc-759	384	3	tax	tax	NOUN
ijtc-759	384	4	amnesty	amnesty	NOUN
ijtc-759	384	5	developments	development	NOUN
ijtc-759	384	6	in	in	ADP
ijtc-759	384	7	indonesia	indonesia	PROPN
ijtc-759	384	8	.	.	PUNCT
ijtc-759	385	1	budapest	budapest	PROPN
ijtc-759	385	2	international	international	ADJ
ijtc-759	385	3	research	research	PROPN
ijtc-759	385	4	and	and	CCONJ
ijtc-759	385	5	critics	critic	NOUN
ijtc-759	385	6	institute	institute	PROPN
ijtc-759	385	7	-	-	PUNCT
ijtc-759	385	8	journal	journal	PROPN
ijtc-759	385	9	,	,	PUNCT
ijtc-759	385	10	5(2	5(2	NUM
ijtc-759	385	11	)	)	PUNCT
ijtc-759	385	12	,	,	PUNCT
ijtc-759	385	13	10024–10030	10024–10030	NUM
ijtc-759	385	14	.	.	PUNCT
ijtc-759	386	1	https://doi.org/10.33258/birci.v5i2.4800	https://doi.org/10.33258/birci.v5i2.4800	PROPN
ijtc-759	386	2	badan	badan	PROPN
ijtc-759	386	3	pusat	pusat	PROPN
ijtc-759	386	4	statistik	statistik	PROPN
ijtc-759	386	5	.	.	PUNCT
ijtc-759	387	1	(	(	PUNCT
ijtc-759	387	2	2022	2022	NUM
ijtc-759	387	3	)	)	PUNCT
ijtc-759	387	4	.	.	PUNCT
ijtc-759	388	1	laporan	laporan	PROPN
ijtc-759	388	2	perekonomian	perekonomian	PROPN
ijtc-759	388	3	indonesia	indonesia	PROPN
ijtc-759	388	4	.	.	PUNCT
ijtc-759	389	1	https://www.bps.go.id/publication/2022/09/16/2ff6faa58654862615a92019/laporanperekonomian-indonesia-2022.html	https://www.bps.go.id/publication/2022/09/16/2ff6faa58654862615a92019/laporanperekonomian-indonesia-2022.html	PROPN
ijtc-759	389	2	baer	baer	PROPN
ijtc-759	389	3	,	,	PUNCT
ijtc-759	389	4	k.	k.	PROPN
ijtc-759	389	5	,	,	PUNCT
ijtc-759	389	6	&	&	CCONJ
ijtc-759	389	7	le	le	X
ijtc-759	389	8	borgne	borgne	PROPN
ijtc-759	389	9	,	,	PUNCT
ijtc-759	389	10	e.	e.	PROPN
ijtc-759	389	11	(	(	PUNCT
ijtc-759	389	12	2008	2008	NUM
ijtc-759	389	13	)	)	PUNCT
ijtc-759	389	14	.	.	PUNCT
ijtc-759	390	1	tax	tax	NOUN
ijtc-759	390	2	amnesties	amnesty	NOUN
ijtc-759	390	3	 	 	SPACE
ijtc-759	390	4	:	:	PUNCT
ijtc-759	390	5	theory	theory	NOUN
ijtc-759	390	6	,	,	PUNCT
ijtc-759	390	7	trends	trend	NOUN
ijtc-759	390	8	,	,	PUNCT
ijtc-759	390	9	and	and	CCONJ
ijtc-759	390	10	some	some	DET
ijtc-759	390	11	alternatives	alternative	NOUN
ijtc-759	390	12	.	.	PUNCT
ijtc-759	391	1	international	international	ADJ
ijtc-759	391	2	monetary	monetary	ADJ
ijtc-759	391	3	fund	fund	PROPN
ijtc-759	391	4	.	.	PUNCT
ijtc-759	392	1	box	box	PROPN
ijtc-759	392	2	,	,	PUNCT
ijtc-759	392	3	g.	g.	PROPN
ijtc-759	392	4	e.	e.	PROPN
ijtc-759	392	5	p.	p.	PROPN
ijtc-759	392	6	,	,	PUNCT
ijtc-759	392	7	jenkins	jenkins	PROPN
ijtc-759	392	8	,	,	PUNCT
ijtc-759	392	9	g.	g.	PROPN
ijtc-759	392	10	m.	m.	PROPN
ijtc-759	392	11	,	,	PUNCT
ijtc-759	392	12	reinsel	reinsel	NOUN
ijtc-759	392	13	,	,	PUNCT
ijtc-759	392	14	g.	g.	PROPN
ijtc-759	392	15	c.	c.	PROPN
ijtc-759	392	16	,	,	PUNCT
ijtc-759	392	17	&	&	CCONJ
ijtc-759	392	18	ljung	ljung	PROPN
ijtc-759	392	19	,	,	PUNCT
ijtc-759	392	20	g.	g.	PROPN
ijtc-759	392	21	m.	m.	PROPN
ijtc-759	392	22	(	(	PUNCT
ijtc-759	392	23	2016	2016	NUM
ijtc-759	392	24	)	)	PUNCT
ijtc-759	392	25	.	.	PUNCT
ijtc-759	393	1	time	time	PROPN
ijtc-759	393	2	series	series	PROPN
ijtc-759	393	3	analysis	analysis	NOUN
ijtc-759	393	4	,	,	PUNCT
ijtc-759	393	5	forecasting	forecasting	NOUN
ijtc-759	393	6	,	,	PUNCT
ijtc-759	393	7	and	and	CCONJ
ijtc-759	393	8	control	control	NOUN
ijtc-759	393	9	(	(	PUNCT
ijtc-759	393	10	5th	5th	ADJ
ijtc-759	393	11	ed	ed	NOUN
ijtc-759	393	12	.	.	PUNCT
ijtc-759	393	13	)	)	PUNCT
ijtc-759	393	14	.	.	PUNCT
ijtc-759	394	1	cabinet	cabinet	NOUN
ijtc-759	394	2	secretariat	secretariat	NOUN
ijtc-759	394	3	of	of	ADP
ijtc-759	394	4	the	the	DET
ijtc-759	394	5	republic	republic	NOUN
ijtc-759	394	6	of	of	ADP
ijtc-759	394	7	indonesia	indonesia	PROPN
ijtc-759	394	8	.	.	PUNCT
ijtc-759	395	1	(	(	PUNCT
ijtc-759	395	2	2016	2016	NUM
ijtc-759	395	3	,	,	PUNCT
ijtc-759	395	4	november	november	PROPN
ijtc-759	395	5	26	26	NUM
ijtc-759	395	6	)	)	PUNCT
ijtc-759	395	7	.	.	PUNCT
ijtc-759	396	1	datanya	datanya	PROPN
ijtc-759	396	2	sudah	sudah	PROPN
ijtc-759	396	3	ada	ada	PROPN
ijtc-759	396	4	,	,	PUNCT
ijtc-759	396	5	presiden	presiden	PROPN
ijtc-759	396	6	jokowi	jokowi	PROPN
ijtc-759	396	7	:	:	PUNCT
ijtc-759	396	8	uang	uang	PROPN
ijtc-759	396	9	kita	kita	PROPN
ijtc-759	396	10	yang	yang	PROPN
ijtc-759	396	11	disimpan	disimpan	PROPN
ijtc-759	396	12	di	di	PROPN
ijtc-759	396	13	luar	luar	PROPN
ijtc-759	396	14	negeri	negeri	PROPN
ijtc-759	396	15	rp	rp	PROPN
ijtc-759	396	16	11.000	11.000	NUM
ijtc-759	396	17	triliun	triliun	NOUN
ijtc-759	396	18	.	.	PUNCT
ijtc-759	397	1	https://setkab.go.id/datanya-sudah-ada-presiden-jokowi-uang-kita-yang-disimpan-di-luarnegeri-rp-11-000-triliun/	https://setkab.go.id/datanya-sudah-ada-presiden-jokowi-uang-kita-yang-disimpan-di-luarnegeri-rp-11-000-triliun/	PROPN
ijtc-759	397	2	damayanti	damayanti	PROPN
ijtc-759	397	3	,	,	PUNCT
ijtc-759	397	4	t.	t.	PROPN
ijtc-759	397	5	w.	w.	PROPN
ijtc-759	397	6	,	,	PUNCT
ijtc-759	397	7	nastiti	nastiti	PROPN
ijtc-759	397	8	,	,	PUNCT
ijtc-759	397	9	p.	p.	PROPN
ijtc-759	397	10	k.	k.	PROPN
ijtc-759	398	1	y.	y.	PROPN
ijtc-759	398	2	,	,	PUNCT
ijtc-759	398	3	&	&	CCONJ
ijtc-759	398	4	supramono	supramono	PROPN
ijtc-759	398	5	,	,	PUNCT
ijtc-759	398	6	s.	s.	PROPN
ijtc-759	398	7	(	(	PUNCT
ijtc-759	398	8	2020	2020	NUM
ijtc-759	398	9	)	)	PUNCT
ijtc-759	398	10	.	.	PUNCT
ijtc-759	399	1	does	do	VERB
ijtc-759	399	2	tax	tax	NOUN
ijtc-759	399	3	amnesty	amnesty	NOUN
ijtc-759	399	4	influence	influence	NOUN
ijtc-759	399	5	intention	intention	NOUN
ijtc-759	399	6	to	to	PART
ijtc-759	399	7	comply	comply	VERB
ijtc-759	399	8	?	?	PUNCT
ijtc-759	399	9	:	:	PUNCT
ijtc-759	399	10	if	if	SCONJ
ijtc-759	399	11	students	student	NOUN
ijtc-759	399	12	are	be	AUX
ijtc-759	399	13	taxpayers	taxpayer	NOUN
ijtc-759	399	14	already	already	ADV
ijtc-759	399	15	.	.	PUNCT
ijtc-759	400	1	business	business	NOUN
ijtc-759	400	2	management	management	NOUN
ijtc-759	400	3	and	and	CCONJ
ijtc-759	400	4	education	education	NOUN
ijtc-759	400	5	,	,	PUNCT
ijtc-759	400	6	18(1	18(1	NUM
ijtc-759	400	7	)	)	PUNCT
ijtc-759	400	8	.	.	PUNCT
ijtc-759	401	1	https://doi.org/10.3846/bme.2020.10292	https://doi.org/10.3846/bme.2020.10292	NOUN
ijtc-759	401	2	e	e	X
ijtc-759	401	3	hassan	hassan	PROPN
ijtc-759	401	4	,	,	PUNCT
ijtc-759	401	5	i.	i.	PROPN
ijtc-759	401	6	,	,	PUNCT
ijtc-759	401	7	naeem	naeem	PROPN
ijtc-759	401	8	,	,	PUNCT
ijtc-759	401	9	a.	a.	PROPN
ijtc-759	401	10	,	,	PUNCT
ijtc-759	401	11	&	&	CCONJ
ijtc-759	401	12	gulzar	gulzar	PROPN
ijtc-759	401	13	,	,	PUNCT
ijtc-759	401	14	s.	s.	PROPN
ijtc-759	401	15	(	(	PUNCT
ijtc-759	401	16	2021	2021	NUM
ijtc-759	401	17	)	)	PUNCT
ijtc-759	401	18	.	.	PUNCT
ijtc-759	402	1	voluntary	voluntary	ADJ
ijtc-759	402	2	tax	tax	NOUN
ijtc-759	402	3	compliance	compliance	NOUN
ijtc-759	402	4	behavior	behavior	NOUN
ijtc-759	402	5	of	of	ADP
ijtc-759	402	6	individual	individual	ADJ
ijtc-759	402	7	taxpayers	taxpayer	NOUN
ijtc-759	402	8	in	in	ADP
ijtc-759	402	9	pakistan	pakistan	PROPN
ijtc-759	402	10	.	.	PUNCT
ijtc-759	403	1	financial	financial	ADJ
ijtc-759	403	2	innovation	innovation	NOUN
ijtc-759	403	3	,	,	PUNCT
ijtc-759	403	4	7(1	7(1	NUM
ijtc-759	403	5	)	)	PUNCT
ijtc-759	403	6	.	.	PUNCT
ijtc-759	404	1	https://doi.org/10.1186/s40854-021-002344	https://doi.org/10.1186/s40854-021-002344	NOUN
ijtc-759	404	2	gerger	gerger	NOUN
ijtc-759	404	3	,	,	PUNCT
ijtc-759	404	4	g.	g.	PROPN
ijtc-759	404	5	ç	ç	PROPN
ijtc-759	404	6	.	.	PUNCT
ijtc-759	404	7	(	(	PUNCT
ijtc-759	404	8	2012	2012	NUM
ijtc-759	404	9	)	)	PUNCT
ijtc-759	404	10	.	.	PUNCT
ijtc-759	405	1	tax	tax	NOUN
ijtc-759	405	2	amnesties	amnesty	NOUN
ijtc-759	405	3	and	and	CCONJ
ijtc-759	405	4	tax	tax	NOUN
ijtc-759	405	5	compliance	compliance	NOUN
ijtc-759	405	6	in	in	ADP
ijtc-759	405	7	turkey	turkey	NOUN
ijtc-759	405	8	.	.	PUNCT
ijtc-759	406	1	https://www.researchgate.net/publication/294891445	https://www.researchgate.net/publication/294891445	NOUN
ijtc-759	406	2	government	government	NOUN
ijtc-759	406	3	regulation	regulation	NOUN
ijtc-759	406	4	in	in	ADP
ijtc-759	406	5	lieu	lieu	NOUN
ijtc-759	406	6	of	of	ADP
ijtc-759	406	7	law	law	NOUN
ijtc-759	406	8	of	of	ADP
ijtc-759	406	9	the	the	DET
ijtc-759	406	10	republic	republic	NOUN
ijtc-759	406	11	of	of	ADP
ijtc-759	406	12	indonesia	indonesia	PROPN
ijtc-759	406	13	.	.	PUNCT
ijtc-759	407	1	(	(	PUNCT
ijtc-759	407	2	2008	2008	NUM
ijtc-759	407	3	)	)	PUNCT
ijtc-759	407	4	.	.	PUNCT
ijtc-759	408	1	government	government	NOUN
ijtc-759	408	2	regulation	regulation	NOUN
ijtc-759	408	3	in	in	ADP
ijtc-759	408	4	lieu	lieu	NOUN
ijtc-759	408	5	of	of	ADP
ijtc-759	408	6	law	law	NOUN
ijtc-759	409	1	no	no	NOUN
ijtc-759	409	2	.	.	NOUN
ijtc-759	409	3	5	5	NUM
ijtc-759	409	4	year	year	NOUN
ijtc-759	409	5	2008	2008	NUM
ijtc-759	409	6	concerning	concern	VERB
ijtc-759	409	7	fourth	fourth	ADJ
ijtc-759	409	8	amendment	amendment	NOUN
ijtc-759	409	9	of	of	ADP
ijtc-759	409	10	law	law	NOUN
ijtc-759	409	11	no	no	INTJ
ijtc-759	409	12	.	.	NOUN
ijtc-759	409	13	6	6	NUM
ijtc-759	409	14	year	year	NOUN
ijtc-759	409	15	1983	1983	NUM
ijtc-759	409	16	concerning	concern	VERB
ijtc-759	409	17	general	general	ADJ
ijtc-759	409	18	provisions	provision	NOUN
ijtc-759	409	19	and	and	CCONJ
ijtc-759	409	20	tax	tax	NOUN
ijtc-759	409	21	procedures	procedure	NOUN
ijtc-759	409	22	(	(	PUNCT
ijtc-759	409	23	no	no	INTJ
ijtc-759	409	24	.	.	NOUN
ijtc-759	409	25	5	5	NUM
ijtc-759	409	26	)	)	PUNCT
ijtc-759	409	27	.	.	PUNCT
ijtc-759	410	1	herbert	herbert	PROPN
ijtc-759	410	2	,	,	PUNCT
ijtc-759	410	3	s.	s.	PROPN
ijtc-759	410	4	(	(	PUNCT
ijtc-759	410	5	2013	2013	NUM
ijtc-759	410	6	)	)	PUNCT
ijtc-759	410	7	.	.	PUNCT
ijtc-759	411	1	helpdesk	helpdesk	NOUN
ijtc-759	411	2	research	research	NOUN
ijtc-759	411	3	report	report	NOUN
ijtc-759	411	4	perception	perception	NOUN
ijtc-759	411	5	surveys	survey	NOUN
ijtc-759	411	6	in	in	ADP
ijtc-759	411	7	fragile	fragile	ADJ
ijtc-759	411	8	and	and	CCONJ
ijtc-759	411	9	conflict	conflict	NOUN
ijtc-759	411	10	-	-	PUNCT
ijtc-759	411	11	affected	affect	VERB
ijtc-759	411	12	states	state	NOUN
ijtc-759	411	13	.	.	PUNCT
ijtc-759	412	1	www.gsdrc.org	www.gsdrc.org	NUM
ijtc-759	412	2	inasius	inasius	PROPN
ijtc-759	412	3	,	,	PUNCT
ijtc-759	412	4	f.	f.	PROPN
ijtc-759	412	5	,	,	PUNCT
ijtc-759	412	6	darijanto	darijanto	PROPN
ijtc-759	412	7	,	,	PUNCT
ijtc-759	412	8	g.	g.	PROPN
ijtc-759	412	9	,	,	PUNCT
ijtc-759	412	10	gani	gani	PROPN
ijtc-759	412	11	,	,	PUNCT
ijtc-759	412	12	e.	e.	PROPN
ijtc-759	412	13	,	,	PUNCT
ijtc-759	412	14	&	&	CCONJ
ijtc-759	412	15	soepriyanto	soepriyanto	PROPN
ijtc-759	412	16	,	,	PUNCT
ijtc-759	412	17	g.	g.	PROPN
ijtc-759	412	18	(	(	PUNCT
ijtc-759	412	19	2020	2020	NUM
ijtc-759	412	20	)	)	PUNCT
ijtc-759	412	21	.	.	PUNCT
ijtc-759	413	1	tax	tax	NOUN
ijtc-759	413	2	compliance	compliance	NOUN
ijtc-759	413	3	after	after	ADP
ijtc-759	413	4	the	the	DET
ijtc-759	413	5	implementation	implementation	NOUN
ijtc-759	413	6	of	of	ADP
ijtc-759	413	7	tax	tax	NOUN
ijtc-759	413	8	amnesty	amnesty	NOUN
ijtc-759	413	9	in	in	ADP
ijtc-759	413	10	indonesia	indonesia	PROPN
ijtc-759	413	11	.	.	PUNCT
ijtc-759	414	1	sage	sage	VERB
ijtc-759	414	2	open	open	ADJ
ijtc-759	414	3	,	,	PUNCT
ijtc-759	414	4	10(4	10(4	NUM
ijtc-759	414	5	)	)	PUNCT
ijtc-759	414	6	.	.	PUNCT
ijtc-759	415	1	https://doi.org/10.1177/2158244020968793	https://doi.org/10.1177/2158244020968793	ADJ
ijtc-759	415	2	james	james	PROPN
ijtc-759	415	3	,	,	PUNCT
ijtc-759	415	4	simon	simon	PROPN
ijtc-759	415	5	,	,	PUNCT
ijtc-759	415	6	alley	alley	PROPN
ijtc-759	415	7	,	,	PUNCT
ijtc-759	415	8	&	&	CCONJ
ijtc-759	415	9	clinton	clinton	PROPN
ijtc-759	415	10	.	.	PUNCT
ijtc-759	416	1	(	(	PUNCT
ijtc-759	416	2	2002	2002	NUM
ijtc-759	416	3	)	)	PUNCT
ijtc-759	416	4	.	.	PUNCT
ijtc-759	417	1	tax	tax	NOUN
ijtc-759	417	2	compliance	compliance	NOUN
ijtc-759	417	3	,	,	PUNCT
ijtc-759	417	4	self	self	NOUN
ijtc-759	417	5	-	-	PUNCT
ijtc-759	417	6	assessment	assessment	NOUN
ijtc-759	417	7	and	and	CCONJ
ijtc-759	417	8	tax	tax	NOUN
ijtc-759	417	9	administration	administration	NOUN
ijtc-759	417	10	.	.	PUNCT
ijtc-759	418	1	journal	journal	PROPN
ijtc-759	418	2	of	of	ADP
ijtc-759	418	3	finance	finance	NOUN
ijtc-759	418	4	and	and	CCONJ
ijtc-759	418	5	management	management	NOUN
ijtc-759	418	6	in	in	ADP
ijtc-759	418	7	public	public	ADJ
ijtc-759	418	8	services	service	NOUN
ijtc-759	418	9	,	,	PUNCT
ijtc-759	418	10	2(2	2(2	NUM
ijtc-759	418	11	)	)	PUNCT
ijtc-759	418	12	,	,	PUNCT
ijtc-759	418	13	26–42	26–42	NUM
ijtc-759	418	14	.	.	PUNCT
ijtc-759	419	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-759	419	2	repeated	repeat	VERB
ijtc-759	419	3	tax	tax	NOUN
ijtc-759	419	4	amnesties	amnesty	NOUN
ijtc-759	419	5	in	in	ADP
ijtc-759	419	6	indonesia	indonesia	PROPN
ijtc-759	419	7	:	:	PUNCT
ijtc-759	419	8	an	an	DET
ijtc-759	419	9	evaluation	evaluation	NOUN
ijtc-759	419	10	of	of	ADP
ijtc-759	419	11	tax	tax	NOUN
ijtc-759	419	12	compliance	compliance	NOUN
ijtc-759	419	13	indradi	indradi	NOUN
ijtc-759	419	14	406	406	NUM
ijtc-759	419	15	|	|	ADV
ijtc-759	419	16	ilomata	ilomata	PROPN
ijtc-759	419	17	international	international	ADJ
ijtc-759	419	18	journal	journal	NOUN
ijtc-759	419	19	of	of	ADP
ijtc-759	419	20	tax	tax	PROPN
ijtc-759	419	21	&	&	CCONJ
ijtc-759	419	22	accounting	accounting	PROPN
ijtc-759	419	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-759	419	24	jatmiko	jatmiko	NOUN
ijtc-759	419	25	,	,	PUNCT
ijtc-759	419	26	a.	a.	NOUN
ijtc-759	419	27	(	(	PUNCT
ijtc-759	419	28	2022	2022	NUM
ijtc-759	419	29	,	,	PUNCT
ijtc-759	419	30	may	may	AUX
ijtc-759	419	31	12	12	NUM
ijtc-759	419	32	)	)	PUNCT
ijtc-759	419	33	.	.	PUNCT
ijtc-759	420	1	sejarah	sejarah	PROPN
ijtc-759	420	2	tax	tax	NOUN
ijtc-759	420	3	amnesty	amnesty	PROPN
ijtc-759	420	4	indonesia	indonesia	PROPN
ijtc-759	420	5	dari	dari	PROPN
ijtc-759	420	6	masa	masa	PROPN
ijtc-759	420	7	ke	ke	PROPN
ijtc-759	420	8	masa	masa	PROPN
ijtc-759	420	9	.	.	PUNCT
ijtc-759	421	1	katadata.co.id	katadata.co.id	PROPN
ijtc-759	421	2	.	.	PUNCT
ijtc-759	422	1	https://katadata.co.id/agungjatmiko/ekonopedia/627ce2e462a61/sejarah-tax-amnestyindonesia-dari-masa-ke-masa	https://katadata.co.id/agungjatmiko/ekonopedia/627ce2e462a61/sejarah-tax-amnestyindonesia-dari-masa-ke-masa	PROPN
ijtc-759	422	2	juanda	juanda	PROPN
ijtc-759	422	3	,	,	PUNCT
ijtc-759	422	4	b.	b.	PROPN
ijtc-759	422	5	,	,	PUNCT
ijtc-759	422	6	anggraeni	anggraeni	PROPN
ijtc-759	422	7	,	,	PUNCT
ijtc-759	422	8	l.	l.	PROPN
ijtc-759	422	9	,	,	PUNCT
ijtc-759	422	10	mahestyanti	mahestyanti	PROPN
ijtc-759	422	11	,	,	PUNCT
ijtc-759	422	12	p.	p.	NOUN
ijtc-759	422	13	,	,	PUNCT
ijtc-759	422	14	&	&	CCONJ
ijtc-759	422	15	kurniawan	kurniawan	PROPN
ijtc-759	422	16	,	,	PUNCT
ijtc-759	422	17	b.	b.	PROPN
ijtc-759	422	18	r.	r.	PROPN
ijtc-759	422	19	(	(	PUNCT
ijtc-759	422	20	2022	2022	NUM
ijtc-759	422	21	)	)	PUNCT
ijtc-759	422	22	.	.	PUNCT
ijtc-759	423	1	a	a	DET
ijtc-759	423	2	study	study	NOUN
ijtc-759	423	3	on	on	ADP
ijtc-759	423	4	tax	tax	NOUN
ijtc-759	423	5	compliance	compliance	NOUN
ijtc-759	423	6	in	in	ADP
ijtc-759	423	7	tax	tax	NOUN
ijtc-759	423	8	amnesty	amnesty	NOUN
ijtc-759	423	9	policy	policy	NOUN
ijtc-759	423	10	.	.	PUNCT
ijtc-759	424	1	jurnal	jurnal	ADJ
ijtc-759	424	2	perspektif	perspektif	PROPN
ijtc-759	424	3	pembiayaan	pembiayaan	VERB
ijtc-759	424	4	dan	dan	PROPN
ijtc-759	424	5	pembangunan	pembangunan	PROPN
ijtc-759	424	6	daerah	daerah	PROPN
ijtc-759	424	7	,	,	PUNCT
ijtc-759	424	8	10(3	10(3	NUM
ijtc-759	424	9	)	)	PUNCT
ijtc-759	424	10	,	,	PUNCT
ijtc-759	424	11	131–146	131–146	NUM
ijtc-759	424	12	.	.	PUNCT
ijtc-759	425	1	https://doi.org/10.22437/ppd.v10i3.19572	https://doi.org/10.22437/ppd.v10i3.19572	NOUN
ijtc-759	425	2	luitel	luitel	NOUN
ijtc-759	425	3	,	,	PUNCT
ijtc-759	425	4	h.	h.	PROPN
ijtc-759	425	5	s.	s.	PROPN
ijtc-759	425	6	,	,	PUNCT
ijtc-759	425	7	&	&	CCONJ
ijtc-759	425	8	sobel	sobel	PROPN
ijtc-759	425	9	,	,	PUNCT
ijtc-759	425	10	r.	r.	PROPN
ijtc-759	425	11	s.	s.	PROPN
ijtc-759	425	12	(	(	PUNCT
ijtc-759	425	13	2007	2007	NUM
ijtc-759	425	14	)	)	PUNCT
ijtc-759	425	15	.	.	PUNCT
ijtc-759	426	1	the	the	DET
ijtc-759	426	2	revenue	revenue	NOUN
ijtc-759	426	3	impact	impact	NOUN
ijtc-759	426	4	of	of	ADP
ijtc-759	426	5	repeated	repeat	VERB
ijtc-759	426	6	tax	tax	NOUN
ijtc-759	426	7	amnesties	amnesty	NOUN
ijtc-759	426	8	.	.	PUNCT
ijtc-759	427	1	public	public	ADJ
ijtc-759	427	2	budgeting	budgeting	NOUN
ijtc-759	427	3	and	and	CCONJ
ijtc-759	427	4	finance	finance	NOUN
ijtc-759	427	5	,	,	PUNCT
ijtc-759	427	6	27(3	27(3	NUM
ijtc-759	427	7	)	)	PUNCT
ijtc-759	427	8	,	,	PUNCT
ijtc-759	427	9	19–38	19–38	NUM
ijtc-759	427	10	.	.	PUNCT
ijtc-759	428	1	https://doi.org/10.1111/j.1540-5850.2007.00881.x	https://doi.org/10.1111/j.1540-5850.2007.00881.x	PROPN
ijtc-759	428	2	ministry	ministry	PROPN
ijtc-759	428	3	of	of	ADP
ijtc-759	428	4	finance	finance	PROPN
ijtc-759	428	5	.	.	PUNCT
ijtc-759	429	1	(	(	PUNCT
ijtc-759	429	2	2022	2022	NUM
ijtc-759	429	3	,	,	PUNCT
ijtc-759	429	4	october	october	PROPN
ijtc-759	429	5	5	5	NUM
ijtc-759	429	6	)	)	PUNCT
ijtc-759	429	7	.	.	PUNCT
ijtc-759	430	1	kinerja	kinerja	PROPN
ijtc-759	430	2	pajak	pajak	PROPN
ijtc-759	430	3	hingga	hingga	PROPN
ijtc-759	430	4	agustus	agustus	PROPN
ijtc-759	430	5	2022	2022	NUM
ijtc-759	430	6	mencapai	mencapai	NOUN
ijtc-759	430	7	rp1.171,8	rp1.171,8	VERB
ijtc-759	430	8	triliun	triliun	NOUN
ijtc-759	430	9	,	,	PUNCT
ijtc-759	430	10	tumbuh	tumbuh	NOUN
ijtc-759	430	11	58,1	58,1	NUM
ijtc-759	430	12	%	%	NOUN
ijtc-759	430	13	.	.	PUNCT
ijtc-759	431	1	https://www.kemenkeu.go.id/informasi-publik/publikasi/beritautama/kinerja-pajak-hingga-agustus-2022	https://www.kemenkeu.go.id/informasi-publik/publikasi/beritautama/kinerja-pajak-hingga-agustus-2022	PROPN
ijtc-759	431	2	ngadiman	ngadiman	PROPN
ijtc-759	431	3	,	,	PUNCT
ijtc-759	431	4	&	&	CCONJ
ijtc-759	431	5	huslin	huslin	PROPN
ijtc-759	431	6	,	,	PUNCT
ijtc-759	431	7	d.	d.	PROPN
ijtc-759	431	8	(	(	PUNCT
ijtc-759	431	9	2015	2015	NUM
ijtc-759	431	10	)	)	PUNCT
ijtc-759	431	11	.	.	PUNCT
ijtc-759	432	1	pengaruh	pengaruh	NOUN
ijtc-759	432	2	sunset	sunset	NOUN
ijtc-759	432	3	policy	policy	NOUN
ijtc-759	432	4	,	,	PUNCT
ijtc-759	432	5	tax	tax	NOUN
ijtc-759	432	6	amnesty	amnesty	NOUN
ijtc-759	432	7	dan	dan	PROPN
ijtc-759	432	8	sanksi	sanksi	PROPN
ijtc-759	432	9	pajak	pajak	PROPN
ijtc-759	432	10	terhadap	terhadap	PROPN
ijtc-759	432	11	kepatuhan	kepatuhan	PROPN
ijtc-759	432	12	wajib	wajib	PROPN
ijtc-759	432	13	pajak	pajak	ADV
ijtc-759	432	14	(	(	PUNCT
ijtc-759	432	15	studi	studi	PROPN
ijtc-759	432	16	empiris	empiris	PROPN
ijtc-759	432	17	di	di	PROPN
ijtc-759	432	18	kantor	kantor	PROPN
ijtc-759	432	19	pelayanan	pelayanan	PROPN
ijtc-759	432	20	pajak	pajak	PROPN
ijtc-759	432	21	pratama	pratama	NOUN
ijtc-759	432	22	jakarta	jakarta	PROPN
ijtc-759	432	23	kembangan	kembangan	PROPN
ijtc-759	432	24	)	)	PUNCT
ijtc-759	432	25	.	.	PUNCT
ijtc-759	433	1	in	in	ADP
ijtc-759	433	2	jurnal	jurnal	ADJ
ijtc-759	433	3	akuntansi	akuntansi	PROPN
ijtc-759	433	4	:	:	PUNCT
ijtc-759	433	5	vol	vol	NOUN
ijtc-759	433	6	.	.	PUNCT
ijtc-759	433	7	xix	xix	PROPN
ijtc-759	433	8	(	(	PUNCT
ijtc-759	433	9	issue	issue	NOUN
ijtc-759	433	10	02	02	NUM
ijtc-759	433	11	)	)	PUNCT
ijtc-759	433	12	.	.	PUNCT
ijtc-759	434	1	pohan	pohan	NOUN
ijtc-759	434	2	,	,	PUNCT
ijtc-759	434	3	c.	c.	PROPN
ijtc-759	434	4	a.	a.	PROPN
ijtc-759	434	5	,	,	PUNCT
ijtc-759	434	6	kusuma	kusuma	PROPN
ijtc-759	434	7	,	,	PUNCT
ijtc-759	434	8	m.	m.	NOUN
ijtc-759	434	9	,	,	PUNCT
ijtc-759	434	10	&	&	CCONJ
ijtc-759	434	11	arimbhi	arimbhi	PROPN
ijtc-759	434	12	,	,	PUNCT
ijtc-759	434	13	p.	p.	NOUN
ijtc-759	434	14	(	(	PUNCT
ijtc-759	434	15	2019	2019	NUM
ijtc-759	434	16	)	)	PUNCT
ijtc-759	434	17	.	.	PUNCT
ijtc-759	435	1	evalution	evalution	NOUN
ijtc-759	435	2	of	of	ADP
ijtc-759	435	3	tax	tax	NOUN
ijtc-759	435	4	amnesty	amnesty	NOUN
ijtc-759	435	5	policy	policy	NOUN
ijtc-759	435	6	in	in	ADP
ijtc-759	435	7	an	an	DET
ijtc-759	435	8	effort	effort	NOUN
ijtc-759	435	9	to	to	PART
ijtc-759	435	10	increase	increase	VERB
ijtc-759	435	11	tax	tax	NOUN
ijtc-759	435	12	revenue	revenue	NOUN
ijtc-759	435	13	.	.	PUNCT
ijtc-759	436	1	jurnal	jurnal	ADJ
ijtc-759	436	2	reformasi	reformasi	NOUN
ijtc-759	436	3	administrasi	administrasi	NOUN
ijtc-759	436	4	,	,	PUNCT
ijtc-759	436	5	30(1	30(1	NUM
ijtc-759	436	6	)	)	PUNCT
ijtc-759	436	7	,	,	PUNCT
ijtc-759	436	8	30–37	30–37	NUM
ijtc-759	436	9	.	.	PUNCT
ijtc-759	437	1	http://ojs.stiami.ac.id	http://ojs.stiami.ac.id	NUM
ijtc-759	437	2	primadhyta	primadhyta	NOUN
ijtc-759	437	3	,	,	PUNCT
ijtc-759	437	4	s.	s.	PROPN
ijtc-759	437	5	(	(	PUNCT
ijtc-759	437	6	2016	2016	NUM
ijtc-759	437	7	,	,	PUNCT
ijtc-759	437	8	september	september	PROPN
ijtc-759	437	9	30	30	NUM
ijtc-759	437	10	)	)	PUNCT
ijtc-759	437	11	.	.	PUNCT
ijtc-759	438	1	sri	sri	PROPN
ijtc-759	438	2	mulyani	mulyani	PROPN
ijtc-759	438	3	:	:	PUNCT
ijtc-759	438	4	pencapaian	pencapaian	ADJ
ijtc-759	438	5	tax	tax	NOUN
ijtc-759	438	6	amnesty	amnesty	NOUN
ijtc-759	438	7	ri	ri	PROPN
ijtc-759	438	8	tertinggi	tertinggi	VERB
ijtc-759	438	9	di	di	PROPN
ijtc-759	438	10	dunia	dunia	PROPN
ijtc-759	438	11	.	.	PUNCT
ijtc-759	439	1	cnnindonesia.com	cnnindonesia.com	X
ijtc-759	439	2	.	.	PUNCT
ijtc-759	440	1	https://www.cnnindonesia.com/ekonomi/20160930065019-78162245/sri-mulyani-pencapaian-tax-amnesty-ri-tertinggi-di-dunia	https://www.cnnindonesia.com/ekonomi/20160930065019-78162245/sri-mulyani-pencapaian-tax-amnesty-ri-tertinggi-di-dunia	PROPN
ijtc-759	440	2	riasning	riasning	NOUN
ijtc-759	440	3	,	,	PUNCT
ijtc-759	440	4	n.	n.	PROPN
ijtc-759	440	5	p.	p.	PROPN
ijtc-759	440	6	,	,	PUNCT
ijtc-759	440	7	bagus	bagus	PROPN
ijtc-759	440	8	amlayasa	amlayasa	PROPN
ijtc-759	440	9	,	,	PUNCT
ijtc-759	440	10	a.	a.	NOUN
ijtc-759	440	11	a.	a.	PROPN
ijtc-759	440	12	,	,	PUNCT
ijtc-759	440	13	&	&	CCONJ
ijtc-759	440	14	datrini	datrini	PROPN
ijtc-759	440	15	,	,	PUNCT
ijtc-759	440	16	l.	l.	PROPN
ijtc-759	440	17	k.	k.	PROPN
ijtc-759	440	18	(	(	PUNCT
ijtc-759	440	19	2021	2021	NUM
ijtc-759	440	20	)	)	PUNCT
ijtc-759	440	21	.	.	PUNCT
ijtc-759	441	1	the	the	DET
ijtc-759	441	2	effect	effect	NOUN
ijtc-759	441	3	of	of	ADP
ijtc-759	441	4	repeat	repeat	NOUN
ijtc-759	441	5	tax	tax	NOUN
ijtc-759	441	6	amnesty	amnesty	NOUN
ijtc-759	441	7	and	and	CCONJ
ijtc-759	441	8	tax	tax	NOUN
ijtc-759	441	9	penalty	penalty	NOUN
ijtc-759	441	10	policy	policy	NOUN
ijtc-759	441	11	on	on	ADP
ijtc-759	441	12	taxpayer	taxpayer	NOUN
ijtc-759	441	13	compliance	compliance	NOUN
ijtc-759	441	14	(	(	PUNCT
ijtc-759	441	15	an	an	DET
ijtc-759	441	16	experimental	experimental	ADJ
ijtc-759	441	17	study	study	NOUN
ijtc-759	441	18	)	)	PUNCT
ijtc-759	441	19	.	.	PUNCT
ijtc-759	442	1	international	international	ADJ
ijtc-759	442	2	journal	journal	PROPN
ijtc-759	442	3	of	of	ADP
ijtc-759	442	4	research	research	NOUN
ijtc-759	442	5	and	and	CCONJ
ijtc-759	442	6	review	review	NOUN
ijtc-759	442	7	,	,	PUNCT
ijtc-759	442	8	8(10	8(10	NUM
ijtc-759	442	9	)	)	PUNCT
ijtc-759	442	10	,	,	PUNCT
ijtc-759	442	11	105–116	105–116	NUM
ijtc-759	442	12	.	.	PUNCT
ijtc-759	443	1	https://doi.org/10.52403/ijrr.20211015	https://doi.org/10.52403/ijrr.20211015	PROPN
ijtc-759	443	2	sabnita	sabnita	PROPN
ijtc-759	443	3	,	,	PUNCT
ijtc-759	443	4	n.	n.	NOUN
ijtc-759	443	5	(	(	PUNCT
ijtc-759	443	6	2019	2019	NUM
ijtc-759	443	7	)	)	PUNCT
ijtc-759	443	8	.	.	PUNCT
ijtc-759	444	1	what	what	PRON
ijtc-759	444	2	is	be	AUX
ijtc-759	444	3	known	know	VERB
ijtc-759	444	4	about	about	ADP
ijtc-759	444	5	tax	tax	NOUN
ijtc-759	444	6	amnesty	amnesty	NOUN
ijtc-759	444	7	?	?	PUNCT
ijtc-759	445	1	a	a	DET
ijtc-759	445	2	scoping	scoping	NOUN
ijtc-759	445	3	review	review	NOUN
ijtc-759	445	4	.	.	PUNCT
ijtc-759	446	1	in	in	ADP
ijtc-759	446	2	jurnal	jurnal	ADJ
ijtc-759	446	3	pajak	pajak	PROPN
ijtc-759	446	4	indonesia	indonesia	PROPN
ijtc-759	446	5	(	(	PUNCT
ijtc-759	446	6	vol	vol	NOUN
ijtc-759	446	7	.	.	PROPN
ijtc-759	446	8	36	36	NUM
ijtc-759	446	9	,	,	PUNCT
ijtc-759	446	10	issue	issue	NOUN
ijtc-759	446	11	2	2	NUM
ijtc-759	446	12	)	)	PUNCT
ijtc-759	446	13	.	.	PUNCT
ijtc-759	447	1	sanchez	sanchez	PROPN
ijtc-759	447	2	villalba	villalba	PROPN
ijtc-759	447	3	,	,	PUNCT
ijtc-759	447	4	m.	m.	NOUN
ijtc-759	447	5	(	(	PUNCT
ijtc-759	447	6	2017	2017	NUM
ijtc-759	447	7	)	)	PUNCT
ijtc-759	447	8	.	.	PUNCT
ijtc-759	448	1	on	on	ADP
ijtc-759	448	2	the	the	DET
ijtc-759	448	3	effects	effect	NOUN
ijtc-759	448	4	of	of	ADP
ijtc-759	448	5	repeated	repeat	VERB
ijtc-759	448	6	tax	tax	NOUN
ijtc-759	448	7	amnesties	amnesty	NOUN
ijtc-759	448	8	.	.	PUNCT
ijtc-759	449	1	journal	journal	NOUN
ijtc-759	449	2	of	of	ADP
ijtc-759	449	3	economics	economic	NOUN
ijtc-759	449	4	and	and	CCONJ
ijtc-759	449	5	political	political	ADJ
ijtc-759	449	6	economy	economy	NOUN
ijtc-759	449	7	,	,	PUNCT
ijtc-759	449	8	4(3	4(3	NUM
ijtc-759	449	9	)	)	PUNCT
ijtc-759	449	10	.	.	PUNCT
ijtc-759	450	1	saraçoğlu	saraçoğlu	NOUN
ijtc-759	450	2	,	,	PUNCT
ijtc-759	450	3	o.	o.	PROPN
ijtc-759	450	4	f.	f.	PROPN
ijtc-759	450	5	,	,	PUNCT
ijtc-759	450	6	&	&	CCONJ
ijtc-759	450	7	çaşkurlu	çaşkurlu	PROPN
ijtc-759	450	8	,	,	PUNCT
ijtc-759	450	9	e.	e.	PROPN
ijtc-759	450	10	(	(	PUNCT
ijtc-759	450	11	2011	2011	NUM
ijtc-759	450	12	)	)	PUNCT
ijtc-759	450	13	.	.	PUNCT
ijtc-759	451	1	tax	tax	NOUN
ijtc-759	451	2	amnesty	amnesty	NOUN
ijtc-759	451	3	with	with	ADP
ijtc-759	451	4	effects	effect	NOUN
ijtc-759	451	5	and	and	CCONJ
ijtc-759	451	6	effecting	effect	VERB
ijtc-759	451	7	aspects	aspect	NOUN
ijtc-759	451	8	:	:	PUNCT
ijtc-759	451	9	tax	tax	NOUN
ijtc-759	451	10	compliance	compliance	NOUN
ijtc-759	451	11	,	,	PUNCT
ijtc-759	451	12	tax	tax	NOUN
ijtc-759	451	13	audits	audits	NOUN
ijtc-759	451	14	and	and	CCONJ
ijtc-759	451	15	enforcements	enforcement	NOUN
ijtc-759	451	16	around	around	ADV
ijtc-759	451	17	;	;	PUNCT
ijtc-759	451	18	the	the	DET
ijtc-759	451	19	turkish	turkish	ADJ
ijtc-759	451	20	case	case	NOUN
ijtc-759	451	21	.	.	PUNCT
ijtc-759	452	1	international	international	ADJ
ijtc-759	452	2	journal	journal	PROPN
ijtc-759	452	3	of	of	ADP
ijtc-759	452	4	business	business	NOUN
ijtc-759	452	5	and	and	CCONJ
ijtc-759	452	6	social	social	ADJ
ijtc-759	452	7	science	science	NOUN
ijtc-759	452	8	,	,	PUNCT
ijtc-759	452	9	2(7	2(7	NUM
ijtc-759	452	10	)	)	PUNCT
ijtc-759	452	11	.	.	PUNCT
ijtc-759	453	1	https://doi.org/doi	https://doi.org/doi	PROPN
ijtc-759	453	2	10.3866	10.3866	NUM
ijtc-759	453	3	/	/	SYM
ijtc-759	453	4	pku.whxb201304222	pku.whxb201304222	NOUN
ijtc-759	453	5	sarker	sarker	NOUN
ijtc-759	453	6	,	,	PUNCT
ijtc-759	453	7	t.	t.	PROPN
ijtc-759	453	8	k.	k.	PROPN
ijtc-759	453	9	(	(	PUNCT
ijtc-759	453	10	2003	2003	NUM
ijtc-759	453	11	)	)	PUNCT
ijtc-759	453	12	.	.	PUNCT
ijtc-759	454	1	improving	improve	VERB
ijtc-759	454	2	tax	tax	NOUN
ijtc-759	454	3	compliance	compliance	NOUN
ijtc-759	454	4	in	in	ADP
ijtc-759	454	5	developing	develop	VERB
ijtc-759	454	6	countries	country	NOUN
ijtc-759	454	7	via	via	ADP
ijtc-759	454	8	self	self	NOUN
ijtc-759	454	9	-	-	PUNCT
ijtc-759	454	10	assessment	assessment	NOUN
ijtc-759	454	11	systems	system	NOUN
ijtc-759	454	12	-	-	PUNCT
ijtc-759	454	13	what	what	PRON
ijtc-759	454	14	could	could	AUX
ijtc-759	454	15	bangladesh	bangladesh	NOUN
ijtc-759	454	16	learn	learn	VERB
ijtc-759	454	17	from	from	ADP
ijtc-759	454	18	japan	japan	PROPN
ijtc-759	454	19	?	?	PUNCT
ijtc-759	455	1	asia	asia	PROPN
ijtc-759	455	2	-	-	PUNCT
ijtc-759	455	3	pacific	pacific	PROPN
ijtc-759	455	4	tax	tax	NOUN
ijtc-759	455	5	bulletin	bulletin	NOUN
ijtc-759	455	6	,	,	PUNCT
ijtc-759	455	7	9(6	9(6	NUM
ijtc-759	455	8	)	)	PUNCT
ijtc-759	455	9	.	.	PUNCT
ijtc-759	456	1	sayidah	sayidah	PROPN
ijtc-759	456	2	,	,	PUNCT
ijtc-759	456	3	n.	n.	NOUN
ijtc-759	456	4	,	,	PUNCT
ijtc-759	456	5	&	&	CCONJ
ijtc-759	456	6	assagaf	assagaf	NOUN
ijtc-759	456	7	,	,	PUNCT
ijtc-759	456	8	a.	a.	NOUN
ijtc-759	456	9	(	(	PUNCT
ijtc-759	456	10	2019	2019	NUM
ijtc-759	456	11	)	)	PUNCT
ijtc-759	456	12	.	.	PUNCT
ijtc-759	457	1	tax	tax	NOUN
ijtc-759	457	2	amnesty	amnesty	NOUN
ijtc-759	457	3	from	from	ADP
ijtc-759	457	4	the	the	DET
ijtc-759	457	5	perspective	perspective	NOUN
ijtc-759	457	6	of	of	ADP
ijtc-759	457	7	tax	tax	NOUN
ijtc-759	457	8	official	official	NOUN
ijtc-759	457	9	.	.	PUNCT
ijtc-759	458	1	cogent	cogent	ADJ
ijtc-759	458	2	business	business	NOUN
ijtc-759	458	3	and	and	CCONJ
ijtc-759	458	4	management	management	NOUN
ijtc-759	458	5	,	,	PUNCT
ijtc-759	458	6	6(1	6(1	NUM
ijtc-759	458	7	)	)	PUNCT
ijtc-759	458	8	.	.	PUNCT
ijtc-759	459	1	https://doi.org/10.1080/23311975.2019.1659909	https://doi.org/10.1080/23311975.2019.1659909	PROPN
ijtc-759	459	2	setiyono	setiyono	NOUN
ijtc-759	459	3	,	,	PUNCT
ijtc-759	459	4	b.	b.	PROPN
ijtc-759	459	5	(	(	PUNCT
ijtc-759	459	6	2018	2018	NUM
ijtc-759	459	7	,	,	PUNCT
ijtc-759	459	8	november	november	PROPN
ijtc-759	459	9	7	7	NUM
ijtc-759	459	10	)	)	PUNCT
ijtc-759	459	11	.	.	PUNCT
ijtc-759	460	1	pengampunan	pengampunan	PROPN
ijtc-759	460	2	pajak	pajak	PROPN
ijtc-759	460	3	masa	masa	PROPN
ijtc-759	460	4	sukarno	sukarno	PROPN
ijtc-759	460	5	.	.	PUNCT
ijtc-759	461	1	historia.id	historia.id	PROPN
ijtc-759	461	2	.	.	PUNCT
ijtc-759	462	1	https://historia.id/ekonomi/articles/pengampunan-pajak-masa-sukarno-p7j54/page/1	https://historia.id/ekonomi/articles/pengampunan-pajak-masa-sukarno-p7j54/page/1	PROPN
ijtc-759	462	2	villalba	villalba	PROPN
ijtc-759	462	3	,	,	PUNCT
ijtc-759	462	4	s.	s.	PROPN
ijtc-759	462	5	(	(	PUNCT
ijtc-759	462	6	2017	2017	NUM
ijtc-759	462	7	)	)	PUNCT
ijtc-759	462	8	.	.	PUNCT
ijtc-759	463	1	on	on	ADP
ijtc-759	463	2	the	the	DET
ijtc-759	463	3	effects	effect	NOUN
ijtc-759	463	4	of	of	ADP
ijtc-759	463	5	repeated	repeat	VERB
ijtc-759	463	6	tax	tax	NOUN
ijtc-759	463	7	amnesties	amnesty	NOUN
ijtc-759	463	8	.	.	PUNCT
ijtc-759	464	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ