id	sid	tid	token	lemma	pos
ijtc-765	1	1	the	the	DET
ijtc-765	1	2	illomata	illomata	PROPN
ijtc-765	1	3	international	international	PROPN
ijtc-765	1	4	journal	journal	PROPN
ijtc-765	1	5	of	of	ADP
ijtc-765	1	6	management	management	NOUN
ijtc-765	1	7	ilomata	ilomata	PROPN
ijtc-765	1	8	international	international	ADJ
ijtc-765	1	9	journal	journal	NOUN
ijtc-765	1	10	of	of	ADP
ijtc-765	1	11	tax	tax	PROPN
ijtc-765	1	12	&	&	CCONJ
ijtc-765	1	13	accounting	account	VERB
ijtc-765	1	14	p	p	PROPN
ijtc-765	1	15	-	-	PUNCT
ijtc-765	1	16	issn	issn	NOUN
ijtc-765	1	17	:	:	PUNCT
ijtc-765	1	18	2714	2714	NUM
ijtc-765	1	19	-	-	SYM
ijtc-765	1	20	9838	9838	NUM
ijtc-765	1	21	;	;	PUNCT
ijtc-765	1	22	e	e	X
ijtc-765	1	23	-	-	PUNCT
ijtc-765	1	24	issn	issn	NOUN
ijtc-765	1	25	:	:	PUNCT
ijtc-765	1	26	2714	2714	NUM
ijtc-765	1	27	-	-	SYM
ijtc-765	1	28	9846	9846	NUM
ijtc-765	1	29	volume	volume	NOUN
ijtc-765	1	30	4	4	NUM
ijtc-765	1	31	,	,	PUNCT
ijtc-765	1	32	issue	issue	NOUN
ijtc-765	1	33	3	3	NUM
ijtc-765	1	34	july	july	PROPN
ijtc-765	1	35	2023	2023	NUM
ijtc-765	1	36	page	page	NOUN
ijtc-765	1	37	no	no	NOUN
ijtc-765	1	38	.	.	PUNCT
ijtc-765	2	1	584	584	NUM
ijtc-765	2	2	-	-	SYM
ijtc-765	2	3	598	598	NUM
ijtc-765	2	4	584	584	NUM
ijtc-765	2	5	|	|	ADV
ijtc-765	2	6	ilomata	ilomata	PROPN
ijtc-765	2	7	international	international	ADJ
ijtc-765	2	8	journal	journal	NOUN
ijtc-765	2	9	of	of	ADP
ijtc-765	2	10	tax	tax	PROPN
ijtc-765	2	11	&	&	CCONJ
ijtc-765	2	12	accounting	account	VERB
ijtc-765	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	2	14	maturity	maturity	NOUN
ijtc-765	2	15	level	level	NOUN
ijtc-765	2	16	of	of	ADP
ijtc-765	2	17	fraud	fraud	NOUN
ijtc-765	2	18	risk	risk	NOUN
ijtc-765	2	19	management	management	NOUN
ijtc-765	2	20	in	in	ADP
ijtc-765	2	21	tax	tax	NOUN
ijtc-765	2	22	institutions	institution	NOUN
ijtc-765	2	23	in	in	ADP
ijtc-765	2	24	indonesia	indonesia	PROPN
ijtc-765	2	25	ariyadi	ariyadi	PROPN
ijtc-765	2	26	teguh	teguh	PROPN
ijtc-765	2	27	wibawa1	wibawa1	PROPN
ijtc-765	2	28	,	,	PUNCT
ijtc-765	2	29	agustinus	agustinus	PROPN
ijtc-765	2	30	nicholas	nicholas	PROPN
ijtc-765	2	31	l.	l.	PROPN
ijtc-765	2	32	tobing2	tobing2	PROPN
ijtc-765	3	1	12university	12university	PROPN
ijtc-765	3	2	of	of	ADP
ijtc-765	3	3	indonesia	indonesia	PROPN
ijtc-765	3	4	,	,	PUNCT
ijtc-765	3	5	indonesia	indonesia	PROPN
ijtc-765	3	6	corresspondent	corresspondent	NOUN
ijtc-765	3	7	:	:	PUNCT
ijtc-765	3	8	aryd.tw@gmail.com1	aryd.tw@gmail.com1	NOUN
ijtc-765	3	9	received	receive	VERB
ijtc-765	3	10	:	:	PUNCT
ijtc-765	3	11	may	may	AUX
ijtc-765	3	12	13	13	NUM
ijtc-765	3	13	,	,	PUNCT
ijtc-765	3	14	2023	2023	NUM
ijtc-765	3	15	accepted	accept	VERB
ijtc-765	3	16	:	:	PUNCT
ijtc-765	3	17	july	july	PROPN
ijtc-765	3	18	23	23	NUM
ijtc-765	3	19	,	,	PUNCT
ijtc-765	3	20	2023	2023	NUM
ijtc-765	3	21	published	publish	VERB
ijtc-765	3	22	:	:	PUNCT
ijtc-765	3	23	july	july	PROPN
ijtc-765	3	24	31	31	NUM
ijtc-765	3	25	,	,	PUNCT
ijtc-765	3	26	2023	2023	NUM
ijtc-765	3	27	citation	citation	NOUN
ijtc-765	3	28	:	:	PUNCT
ijtc-765	4	1	wibawa	wibawa	PROPN
ijtc-765	4	2	,	,	PUNCT
ijtc-765	4	3	a.	a.	NOUN
ijtc-765	4	4	,	,	PUNCT
ijtc-765	4	5	&	&	CCONJ
ijtc-765	4	6	tobing	tobing	PROPN
ijtc-765	4	7	,	,	PUNCT
ijtc-765	4	8	a.	a.	NOUN
ijtc-765	4	9	(	(	PUNCT
ijtc-765	4	10	2023	2023	NUM
ijtc-765	4	11	)	)	PUNCT
ijtc-765	4	12	.	.	PUNCT
ijtc-765	5	1	maturity	maturity	NOUN
ijtc-765	5	2	level	level	NOUN
ijtc-765	5	3	of	of	ADP
ijtc-765	5	4	fraud	fraud	NOUN
ijtc-765	5	5	risk	risk	NOUN
ijtc-765	5	6	management	management	NOUN
ijtc-765	5	7	in	in	ADP
ijtc-765	5	8	tax	tax	NOUN
ijtc-765	5	9	institutions	institution	NOUN
ijtc-765	5	10	in	in	ADP
ijtc-765	5	11	indonesia	indonesia	PROPN
ijtc-765	5	12	.	.	PUNCT
ijtc-765	6	1	ilomata	ilomata	PROPN
ijtc-765	6	2	international	international	ADJ
ijtc-765	6	3	journal	journal	NOUN
ijtc-765	6	4	of	of	ADP
ijtc-765	6	5	tax	tax	NOUN
ijtc-765	6	6	and	and	CCONJ
ijtc-765	6	7	accounting	accounting	NOUN
ijtc-765	6	8	,	,	PUNCT
ijtc-765	6	9	4(3	4(3	NUM
ijtc-765	6	10	)	)	PUNCT
ijtc-765	6	11	,	,	PUNCT
ijtc-765	6	12	584	584	NUM
ijtc-765	6	13	-	-	SYM
ijtc-765	6	14	598	598	NUM
ijtc-765	6	15	.	.	PUNCT
ijtc-765	7	1	https://doi.org/10.52728/ijtc.v4i3.765	https://doi.org/10.52728/ijtc.v4i3.765	PROPN
ijtc-765	7	2	abstract	abstract	NOUN
ijtc-765	7	3	:	:	PUNCT
ijtc-765	7	4	this	this	DET
ijtc-765	7	5	study	study	NOUN
ijtc-765	7	6	aims	aim	VERB
ijtc-765	7	7	to	to	PART
ijtc-765	7	8	determine	determine	VERB
ijtc-765	7	9	the	the	DET
ijtc-765	7	10	maturity	maturity	NOUN
ijtc-765	7	11	level	level	NOUN
ijtc-765	7	12	of	of	ADP
ijtc-765	7	13	fraud	fraud	NOUN
ijtc-765	7	14	risk	risk	NOUN
ijtc-765	7	15	management	management	NOUN
ijtc-765	7	16	in	in	ADP
ijtc-765	7	17	the	the	DET
ijtc-765	7	18	tax	tax	NOUN
ijtc-765	7	19	payer	payer	NOUN
ijtc-765	7	20	compliance	compliance	NOUN
ijtc-765	7	21	supervision	supervision	NOUN
ijtc-765	7	22	function	function	NOUN
ijtc-765	7	23	at	at	ADP
ijtc-765	7	24	the	the	DET
ijtc-765	7	25	head	head	NOUN
ijtc-765	7	26	office	office	NOUN
ijtc-765	7	27	level	level	NOUN
ijtc-765	7	28	run	run	VERB
ijtc-765	7	29	by	by	ADP
ijtc-765	7	30	vw	vw	PROPN
ijtc-765	7	31	and	and	CCONJ
ijtc-765	7	32	the	the	DET
ijtc-765	7	33	xyz	xyz	PROPN
ijtc-765	7	34	units	unit	NOUN
ijtc-765	7	35	.	.	PUNCT
ijtc-765	8	1	the	the	DET
ijtc-765	8	2	enterprise	enterprise	NOUN
ijtc-765	8	3	anti	anti	ADJ
ijtc-765	8	4	-	-	ADJ
ijtc-765	8	5	fraud	fraud	ADJ
ijtc-765	8	6	maturity	maturity	NOUN
ijtc-765	8	7	assessment	assessment	NOUN
ijtc-765	8	8	model	model	NOUN
ijtc-765	8	9	was	be	AUX
ijtc-765	8	10	implemented	implement	VERB
ijtc-765	8	11	to	to	PART
ijtc-765	8	12	provide	provide	VERB
ijtc-765	8	13	a	a	DET
ijtc-765	8	14	clear	clear	ADJ
ijtc-765	8	15	picture	picture	NOUN
ijtc-765	8	16	of	of	ADP
ijtc-765	8	17	conditions	condition	NOUN
ijtc-765	8	18	and	and	CCONJ
ijtc-765	8	19	effectiveness	effectiveness	NOUN
ijtc-765	8	20	,	,	PUNCT
ijtc-765	8	21	as	as	ADV
ijtc-765	8	22	well	well	ADV
ijtc-765	8	23	as	as	ADP
ijtc-765	8	24	the	the	DET
ijtc-765	8	25	existing	exist	VERB
ijtc-765	8	26	gaps	gap	NOUN
ijtc-765	8	27	between	between	ADP
ijtc-765	8	28	the	the	DET
ijtc-765	8	29	implementation	implementation	NOUN
ijtc-765	8	30	and	and	CCONJ
ijtc-765	8	31	ideal	ideal	ADJ
ijtc-765	8	32	conditions	condition	NOUN
ijtc-765	8	33	based	base	VERB
ijtc-765	8	34	on	on	ADP
ijtc-765	8	35	the	the	DET
ijtc-765	8	36	principles	principle	NOUN
ijtc-765	8	37	of	of	ADP
ijtc-765	8	38	coso	coso	PROPN
ijtc-765	8	39	fraud	fraud	PROPN
ijtc-765	8	40	risk	risk	NOUN
ijtc-765	8	41	management	management	NOUN
ijtc-765	8	42	.	.	PUNCT
ijtc-765	9	1	the	the	DET
ijtc-765	9	2	descriptive	descriptive	ADJ
ijtc-765	9	3	qualitative	qualitative	ADJ
ijtc-765	9	4	research	research	NOUN
ijtc-765	9	5	uses	use	VERB
ijtc-765	9	6	a	a	DET
ijtc-765	9	7	case	case	NOUN
ijtc-765	9	8	study	study	NOUN
ijtc-765	9	9	approach	approach	NOUN
ijtc-765	9	10	by	by	ADP
ijtc-765	9	11	collecting	collect	VERB
ijtc-765	9	12	data	datum	NOUN
ijtc-765	9	13	from	from	ADP
ijtc-765	9	14	semi	semi	ADJ
ijtc-765	9	15	-	-	ADJ
ijtc-765	9	16	structured	structured	ADJ
ijtc-765	9	17	interviews	interview	NOUN
ijtc-765	9	18	with	with	ADP
ijtc-765	9	19	12	12	NUM
ijtc-765	9	20	informants	informant	NOUN
ijtc-765	9	21	involved	involve	VERB
ijtc-765	9	22	in	in	ADP
ijtc-765	9	23	risk	risk	NOUN
ijtc-765	9	24	management	management	NOUN
ijtc-765	9	25	and	and	CCONJ
ijtc-765	9	26	fraud	fraud	NOUN
ijtc-765	9	27	risks	risk	NOUN
ijtc-765	9	28	handling	handling	NOUN
ijtc-765	9	29	,	,	PUNCT
ijtc-765	9	30	then	then	ADV
ijtc-765	9	31	all	all	DET
ijtc-765	9	32	documents	document	NOUN
ijtc-765	9	33	are	be	AUX
ijtc-765	9	34	analyzed	analyze	VERB
ijtc-765	9	35	.	.	PUNCT
ijtc-765	10	1	as	as	ADP
ijtc-765	10	2	for	for	ADP
ijtc-765	10	3	the	the	DET
ijtc-765	10	4	data	datum	NOUN
ijtc-765	10	5	analysis	analysis	NOUN
ijtc-765	10	6	technique	technique	NOUN
ijtc-765	10	7	,	,	PUNCT
ijtc-765	10	8	content	content	ADJ
ijtc-765	10	9	analysis	analysis	NOUN
ijtc-765	10	10	is	be	AUX
ijtc-765	10	11	selected	select	VERB
ijtc-765	10	12	.	.	PUNCT
ijtc-765	11	1	the	the	DET
ijtc-765	11	2	purpose	purpose	NOUN
ijtc-765	11	3	of	of	ADP
ijtc-765	11	4	this	this	DET
ijtc-765	11	5	study	study	NOUN
ijtc-765	11	6	is	be	AUX
ijtc-765	11	7	to	to	PART
ijtc-765	11	8	provide	provide	VERB
ijtc-765	11	9	a	a	DET
ijtc-765	11	10	tool	tool	NOUN
ijtc-765	11	11	for	for	ADP
ijtc-765	11	12	dgt	dgt	NOUN
ijtc-765	11	13	(	(	PUNCT
ijtc-765	11	14	the	the	DET
ijtc-765	11	15	directorate	directorate	ADJ
ijtc-765	11	16	general	general	NOUN
ijtc-765	11	17	of	of	ADP
ijtc-765	11	18	taxes	taxis	NOUN
ijtc-765	11	19	)	)	PUNCT
ijtc-765	11	20	to	to	PART
ijtc-765	11	21	determine	determine	VERB
ijtc-765	11	22	the	the	DET
ijtc-765	11	23	role	role	NOUN
ijtc-765	11	24	and	and	CCONJ
ijtc-765	11	25	level	level	NOUN
ijtc-765	11	26	of	of	ADP
ijtc-765	11	27	fraud	fraud	NOUN
ijtc-765	11	28	risk	risk	NOUN
ijtc-765	11	29	management	management	NOUN
ijtc-765	11	30	in	in	ADP
ijtc-765	11	31	the	the	DET
ijtc-765	11	32	taxpayer	taxpayer	NOUN
ijtc-765	11	33	compliance	compliance	NOUN
ijtc-765	11	34	supervision	supervision	NOUN
ijtc-765	11	35	function	function	NOUN
ijtc-765	11	36	.	.	PUNCT
ijtc-765	12	1	the	the	DET
ijtc-765	12	2	results	result	NOUN
ijtc-765	12	3	which	which	PRON
ijtc-765	12	4	are	be	AUX
ijtc-765	12	5	at	at	ADP
ijtc-765	12	6	level	level	NOUN
ijtc-765	12	7	2	2	NUM
ijtc-765	12	8	(	(	PUNCT
ijtc-765	12	9	initial	initial	ADJ
ijtc-765	12	10	)	)	PUNCT
ijtc-765	12	11	indicate	indicate	VERB
ijtc-765	12	12	that	that	SCONJ
ijtc-765	12	13	there	there	PRON
ijtc-765	12	14	is	be	VERB
ijtc-765	12	15	still	still	ADV
ijtc-765	12	16	a	a	DET
ijtc-765	12	17	lot	lot	NOUN
ijtc-765	12	18	of	of	ADP
ijtc-765	12	19	room	room	NOUN
ijtc-765	12	20	for	for	ADP
ijtc-765	12	21	improvement	improvement	NOUN
ijtc-765	12	22	in	in	ADP
ijtc-765	12	23	order	order	NOUN
ijtc-765	12	24	to	to	PART
ijtc-765	12	25	achieve	achieve	VERB
ijtc-765	12	26	the	the	DET
ijtc-765	12	27	desired	desire	VERB
ijtc-765	12	28	maturity	maturity	NOUN
ijtc-765	12	29	level	level	NOUN
ijtc-765	12	30	target	target	NOUN
ijtc-765	12	31	.	.	PUNCT
ijtc-765	13	1	dgt	dgt	NOUN
ijtc-765	13	2	,	,	PUNCT
ijtc-765	13	3	especially	especially	ADV
ijtc-765	13	4	the	the	DET
ijtc-765	13	5	vw	vw	PROPN
ijtc-765	13	6	unit	unit	NOUN
ijtc-765	13	7	and	and	CCONJ
ijtc-765	13	8	xyz	xyz	PROPN
ijtc-765	13	9	unit	unit	NOUN
ijtc-765	13	10	,	,	PUNCT
ijtc-765	13	11	are	be	AUX
ijtc-765	13	12	suggested	suggest	VERB
ijtc-765	13	13	to	to	PART
ijtc-765	13	14	immediately	immediately	ADV
ijtc-765	13	15	integrate	integrate	VERB
ijtc-765	13	16	fraud	fraud	NOUN
ijtc-765	13	17	risk	risk	NOUN
ijtc-765	13	18	management	management	NOUN
ijtc-765	13	19	with	with	ADP
ijtc-765	13	20	the	the	DET
ijtc-765	13	21	existing	exist	VERB
ijtc-765	13	22	anti	anti	ADJ
ijtc-765	13	23	-	-	ADJ
ijtc-765	13	24	fraud	fraud	ADJ
ijtc-765	13	25	programs	program	NOUN
ijtc-765	13	26	and	and	CCONJ
ijtc-765	13	27	strengthen	strengthen	VERB
ijtc-765	13	28	the	the	DET
ijtc-765	13	29	role	role	NOUN
ijtc-765	13	30	of	of	ADP
ijtc-765	13	31	the	the	DET
ijtc-765	13	32	units	unit	NOUN
ijtc-765	13	33	involved	involve	VERB
ijtc-765	13	34	in	in	ADP
ijtc-765	13	35	accordance	accordance	NOUN
ijtc-765	13	36	with	with	ADP
ijtc-765	13	37	the	the	DET
ijtc-765	13	38	coso	coso	PROPN
ijtc-765	13	39	(	(	PUNCT
ijtc-765	13	40	committee	committee	NOUN
ijtc-765	13	41	of	of	ADP
ijtc-765	13	42	sponsoring	sponsor	VERB
ijtc-765	13	43	organizations	organization	NOUN
ijtc-765	13	44	)	)	PUNCT
ijtc-765	13	45	fraud	fraud	NOUN
ijtc-765	13	46	risk	risk	NOUN
ijtc-765	13	47	management	management	NOUN
ijtc-765	13	48	principles	principle	NOUN
ijtc-765	13	49	.	.	PUNCT
ijtc-765	14	1	keywords	keyword	NOUN
ijtc-765	14	2	:	:	PUNCT
ijtc-765	14	3	fraud	fraud	VERB
ijtc-765	14	4	risk	risk	NOUN
ijtc-765	14	5	management	management	NOUN
ijtc-765	14	6	,	,	PUNCT
ijtc-765	14	7	fraud	fraud	NOUN
ijtc-765	14	8	risk	risk	NOUN
ijtc-765	14	9	,	,	PUNCT
ijtc-765	14	10	tax	tax	NOUN
ijtc-765	14	11	compliance	compliance	NOUN
ijtc-765	14	12	,	,	PUNCT
ijtc-765	14	13	maturity	maturity	NOUN
ijtc-765	14	14	level	level	NOUN
ijtc-765	14	15	this	this	PRON
ijtc-765	14	16	is	be	AUX
ijtc-765	14	17	an	an	DET
ijtc-765	14	18	open	open	ADJ
ijtc-765	14	19	access	access	NOUN
ijtc-765	14	20	article	article	NOUN
ijtc-765	14	21	under	under	ADP
ijtc-765	14	22	the	the	DET
ijtc-765	14	23	cc	cc	NOUN
ijtc-765	14	24	-	-	PUNCT
ijtc-765	14	25	by	by	ADP
ijtc-765	14	26	4.0	4.0	NUM
ijtc-765	14	27	license	license	NOUN
ijtc-765	14	28	.	.	PUNCT
ijtc-765	15	1	introduction	introduction	NOUN
ijtc-765	15	2	the	the	DET
ijtc-765	15	3	success	success	NOUN
ijtc-765	15	4	of	of	ADP
ijtc-765	15	5	the	the	DET
ijtc-765	15	6	directorate	directorate	ADJ
ijtc-765	15	7	general	general	NOUN
ijtc-765	15	8	of	of	ADP
ijtc-765	15	9	taxes	taxis	NOUN
ijtc-765	15	10	(	(	PUNCT
ijtc-765	15	11	dgt	dgt	NOUN
ijtc-765	15	12	)	)	PUNCT
ijtc-765	15	13	in	in	ADP
ijtc-765	15	14	supporting	support	VERB
ijtc-765	15	15	more	more	ADJ
ijtc-765	15	16	than	than	ADP
ijtc-765	15	17	82	82	NUM
ijtc-765	15	18	%	%	NOUN
ijtc-765	15	19	of	of	ADP
ijtc-765	15	20	state	state	NOUN
ijtc-765	15	21	revenue	revenue	NOUN
ijtc-765	15	22	(	(	PUNCT
ijtc-765	15	23	ministry	ministry	NOUN
ijtc-765	15	24	of	of	ADP
ijtc-765	15	25	finance	finance	NOUN
ijtc-765	15	26	,	,	PUNCT
ijtc-765	15	27	2022	2022	NUM
ijtc-765	15	28	)	)	PUNCT
ijtc-765	15	29	gives	give	VERB
ijtc-765	15	30	an	an	DET
ijtc-765	15	31	impact	impact	NOUN
ijtc-765	15	32	on	on	ADP
ijtc-765	15	33	the	the	DET
ijtc-765	15	34	smooth	smooth	ADJ
ijtc-765	15	35	and	and	CCONJ
ijtc-765	15	36	efficient	efficient	ADJ
ijtc-765	15	37	operations	operation	NOUN
ijtc-765	15	38	of	of	ADP
ijtc-765	15	39	the	the	DET
ijtc-765	15	40	state	state	NOUN
ijtc-765	15	41	functions	function	NOUN
ijtc-765	15	42	.	.	PUNCT
ijtc-765	16	1	(	(	PUNCT
ijtc-765	16	2	neog	neog	NOUN
ijtc-765	16	3	&	&	CCONJ
ijtc-765	16	4	gaur	gaur	NOUN
ijtc-765	16	5	,	,	PUNCT
ijtc-765	16	6	2020	2020	NUM
ijtc-765	16	7	)	)	PUNCT
ijtc-765	16	8	,	,	PUNCT
ijtc-765	16	9	stated	state	VERB
ijtc-765	16	10	that	that	SCONJ
ijtc-765	16	11	one	one	NUM
ijtc-765	16	12	of	of	ADP
ijtc-765	16	13	the	the	DET
ijtc-765	16	14	indicators	indicator	NOUN
ijtc-765	16	15	of	of	ADP
ijtc-765	16	16	success	success	NOUN
ijtc-765	16	17	is	be	AUX
ijtc-765	16	18	the	the	DET
ijtc-765	16	19	achievement	achievement	NOUN
ijtc-765	16	20	of	of	ADP
ijtc-765	16	21	the	the	DET
ijtc-765	16	22	sustainable	sustainable	ADJ
ijtc-765	16	23	development	development	NOUN
ijtc-765	16	24	goals	goal	NOUN
ijtc-765	16	25	(	(	PUNCT
ijtc-765	16	26	sdgs	sdgs	ADJ
ijtc-765	16	27	)	)	PUNCT
ijtc-765	16	28	target	target	NOUN
ijtc-765	16	29	of	of	ADP
ijtc-765	16	30	a	a	DET
ijtc-765	16	31	15	15	NUM
ijtc-765	16	32	%	%	NOUN
ijtc-765	16	33	tax	tax	NOUN
ijtc-765	16	34	ratio(oecd	ratio(oecd	NOUN
ijtc-765	16	35	,	,	PUNCT
ijtc-765	16	36	2018	2018	NUM
ijtc-765	16	37	)	)	PUNCT
ijtc-765	16	38	.	.	PUNCT
ijtc-765	17	1	regardless	regardless	ADV
ijtc-765	17	2	of	of	ADP
ijtc-765	17	3	the	the	DET
ijtc-765	17	4	average	average	ADJ
ijtc-765	17	5	tax	tax	NOUN
ijtc-765	17	6	ratio	ratio	NOUN
ijtc-765	17	7	that	that	PRON
ijtc-765	17	8	has	have	AUX
ijtc-765	17	9	never	never	ADV
ijtc-765	17	10	reached	reach	VERB
ijtc-765	17	11	11	11	NUM
ijtc-765	17	12	%	%	NOUN
ijtc-765	17	13	(	(	PUNCT
ijtc-765	17	14	dihni	dihni	PROPN
ijtc-765	17	15	,	,	PUNCT
ijtc-765	17	16	2022	2022	NUM
ijtc-765	17	17	)	)	PUNCT
ijtc-765	17	18	,	,	PUNCT
ijtc-765	17	19	a	a	DET
ijtc-765	17	20	problem	problem	NOUN
ijtc-765	17	21	faced	face	VERB
ijtc-765	17	22	by	by	ADP
ijtc-765	17	23	every	every	DET
ijtc-765	17	24	country	country	NOUN
ijtc-765	17	25	in	in	ADP
ijtc-765	17	26	increasing	increase	VERB
ijtc-765	17	27	tax	tax	NOUN
ijtc-765	17	28	revenue	revenue	NOUN
ijtc-765	17	29	is	be	AUX
ijtc-765	17	30	related	relate	VERB
ijtc-765	17	31	to	to	ADP
ijtc-765	17	32	taxpayer	taxpayer	NOUN
ijtc-765	17	33	compliance	compliance	NOUN
ijtc-765	17	34	(	(	PUNCT
ijtc-765	17	35	al	al	PROPN
ijtc-765	17	36	-	-	PUNCT
ijtc-765	17	37	karablieh	karablieh	PROPN
ijtc-765	17	38	et	et	PROPN
ijtc-765	17	39	al	al	PROPN
ijtc-765	17	40	.	.	PROPN
ijtc-765	17	41	,	,	PUNCT
ijtc-765	17	42	2021	2021	NUM
ijtc-765	17	43	;	;	PUNCT
ijtc-765	17	44	vincent	vincent	NOUN
ijtc-765	17	45	,	,	PUNCT
ijtc-765	17	46	2023	2023	NUM
ijtc-765	17	47	)	)	PUNCT
ijtc-765	17	48	.	.	PUNCT
ijtc-765	18	1	therefore	therefore	ADV
ijtc-765	18	2	,	,	PUNCT
ijtc-765	18	3	one	one	NUM
ijtc-765	18	4	of	of	ADP
ijtc-765	18	5	the	the	DET
ijtc-765	18	6	important	important	ADJ
ijtc-765	18	7	functions	function	NOUN
ijtc-765	18	8	performed	perform	VERB
ijtc-765	18	9	by	by	ADP
ijtc-765	18	10	the	the	DET
ijtc-765	18	11	dgt	dgt	NOUN
ijtc-765	18	12	is	be	AUX
ijtc-765	18	13	to	to	PART
ijtc-765	18	14	supervise	supervise	VERB
ijtc-765	18	15	taxpayer	taxpayer	NOUN
ijtc-765	18	16	compliance	compliance	NOUN
ijtc-765	18	17	.	.	PUNCT
ijtc-765	19	1	on	on	ADP
ijtc-765	19	2	the	the	DET
ijtc-765	19	3	other	other	ADJ
ijtc-765	19	4	hand	hand	NOUN
ijtc-765	19	5	,	,	PUNCT
ijtc-765	19	6	there	there	PRON
ijtc-765	19	7	is	be	VERB
ijtc-765	19	8	another	another	DET
ijtc-765	19	9	factor	factor	NOUN
ijtc-765	19	10	causing	cause	VERB
ijtc-765	19	11	a	a	DET
ijtc-765	19	12	decrease	decrease	NOUN
ijtc-765	19	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-765	19	14	mailto	mailto	NOUN
ijtc-765	19	15	:	:	PUNCT
ijtc-765	19	16	aryd.tw@gmail.com1	aryd.tw@gmail.com1	NOUN
ijtc-765	19	17	https://doi.org/10.52728/ijtc.v4i3.765	https://doi.org/10.52728/ijtc.v4i3.765	PROPN
ijtc-765	19	18	maturity	maturity	NOUN
ijtc-765	19	19	level	level	NOUN
ijtc-765	19	20	of	of	ADP
ijtc-765	19	21	fraud	fraud	NOUN
ijtc-765	19	22	risk	risk	NOUN
ijtc-765	19	23	management	management	NOUN
ijtc-765	19	24	in	in	ADP
ijtc-765	19	25	tax	tax	NOUN
ijtc-765	19	26	institutions	institution	NOUN
ijtc-765	19	27	in	in	ADP
ijtc-765	19	28	indonesia	indonesia	PROPN
ijtc-765	19	29	wibawa	wibawa	PROPN
ijtc-765	19	30	and	and	CCONJ
ijtc-765	19	31	tobing	tobe	VERB
ijtc-765	19	32	585	585	NUM
ijtc-765	19	33	|	|	ADV
ijtc-765	19	34	ilomata	ilomata	ADJ
ijtc-765	19	35	international	international	ADJ
ijtc-765	19	36	journal	journal	NOUN
ijtc-765	19	37	of	of	ADP
ijtc-765	19	38	tax	tax	PROPN
ijtc-765	19	39	&	&	CCONJ
ijtc-765	19	40	accounting	accounting	PROPN
ijtc-765	19	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-765	19	42	is	be	AUX
ijtc-765	19	43	the	the	DET
ijtc-765	19	44	decline	decline	NOUN
ijtc-765	19	45	in	in	ADP
ijtc-765	19	46	taxpayer	taxpayer	NOUN
ijtc-765	19	47	confidence	confidence	NOUN
ijtc-765	19	48	(	(	PUNCT
ijtc-765	19	49	gonzález	gonzález	PROPN
ijtc-765	19	50	canché	canché	NOUN
ijtc-765	19	51	,	,	PUNCT
ijtc-765	19	52	2022	2022	NUM
ijtc-765	19	53	;	;	PUNCT
ijtc-765	19	54	litina	litina	PROPN
ijtc-765	19	55	&	&	CCONJ
ijtc-765	19	56	palivos	palivos	PROPN
ijtc-765	19	57	,	,	PUNCT
ijtc-765	19	58	2016	2016	NUM
ijtc-765	19	59	;	;	PUNCT
ijtc-765	19	60	rahmi	rahmi	NOUN
ijtc-765	19	61	et	et	PROPN
ijtc-765	19	62	al	al	PROPN
ijtc-765	19	63	.	.	PROPN
ijtc-765	19	64	,	,	PUNCT
ijtc-765	19	65	2022	2022	NUM
ijtc-765	19	66	)	)	PUNCT
ijtc-765	19	67	which	which	PRON
ijtc-765	19	68	is	be	AUX
ijtc-765	19	69	triggered	trigger	VERB
ijtc-765	19	70	by	by	ADP
ijtc-765	19	71	corruption	corruption	NOUN
ijtc-765	19	72	cases	case	NOUN
ijtc-765	19	73	(	(	PUNCT
ijtc-765	19	74	aktaş	aktaş	PROPN
ijtc-765	19	75	güzel	güzel	PROPN
ijtc-765	19	76	et	et	PROPN
ijtc-765	19	77	al	al	PROPN
ijtc-765	19	78	.	.	PROPN
ijtc-765	19	79	,	,	PUNCT
ijtc-765	19	80	2019	2019	NUM
ijtc-765	19	81	)	)	PUNCT
ijtc-765	19	82	,	,	PUNCT
ijtc-765	19	83	is	be	AUX
ijtc-765	19	84	part	part	NOUN
ijtc-765	19	85	of	of	ADP
ijtc-765	19	86	occupational	occupational	ADJ
ijtc-765	19	87	fraud	fraud	NOUN
ijtc-765	19	88	(	(	PUNCT
ijtc-765	19	89	wells	wells	PROPN
ijtc-765	19	90	,	,	PUNCT
ijtc-765	19	91	2018	2018	NUM
ijtc-765	19	92	)	)	PUNCT
ijtc-765	19	93	.	.	PUNCT
ijtc-765	20	1	the	the	DET
ijtc-765	20	2	tax	tax	NOUN
ijtc-765	20	3	administration	administration	NOUN
ijtc-765	20	4	sector	sector	NOUN
ijtc-765	20	5	is	be	AUX
ijtc-765	20	6	highly	highly	ADV
ijtc-765	20	7	vulnerable	vulnerable	ADJ
ijtc-765	20	8	to	to	ADP
ijtc-765	20	9	the	the	DET
ijtc-765	20	10	risk	risk	NOUN
ijtc-765	20	11	,	,	PUNCT
ijtc-765	20	12	from	from	ADP
ijtc-765	20	13	policy	policy	NOUN
ijtc-765	20	14	making	making	NOUN
ijtc-765	20	15	,	,	PUNCT
ijtc-765	20	16	human	human	ADJ
ijtc-765	20	17	resources	resource	NOUN
ijtc-765	20	18	organization	organization	NOUN
ijtc-765	20	19	,	,	PUNCT
ijtc-765	20	20	service	service	NOUN
ijtc-765	20	21	delivery	delivery	NOUN
ijtc-765	20	22	,	,	PUNCT
ijtc-765	20	23	to	to	ADP
ijtc-765	20	24	procurement	procurement	NOUN
ijtc-765	20	25	of	of	ADP
ijtc-765	20	26	goods	good	NOUN
ijtc-765	20	27	and	and	CCONJ
ijtc-765	20	28	services	service	NOUN
ijtc-765	20	29	(	(	PUNCT
ijtc-765	20	30	jenkins	jenkin	NOUN
ijtc-765	20	31	,	,	PUNCT
ijtc-765	20	32	2018	2018	NUM
ijtc-765	20	33	)	)	PUNCT
ijtc-765	20	34	.	.	PUNCT
ijtc-765	21	1	fraud	fraud	NOUN
ijtc-765	21	2	risk	risk	NOUN
ijtc-765	21	3	is	be	AUX
ijtc-765	21	4	a	a	DET
ijtc-765	21	5	variety	variety	NOUN
ijtc-765	21	6	of	of	ADP
ijtc-765	21	7	potential	potential	ADJ
ijtc-765	21	8	fraud	fraud	NOUN
ijtc-765	21	9	possibilities	possibility	NOUN
ijtc-765	21	10	that	that	PRON
ijtc-765	21	11	may	may	AUX
ijtc-765	21	12	occur	occur	VERB
ijtc-765	21	13	and	and	CCONJ
ijtc-765	21	14	which	which	PRON
ijtc-765	21	15	can	can	AUX
ijtc-765	21	16	and	and	CCONJ
ijtc-765	21	17	must	must	AUX
ijtc-765	21	18	be	be	AUX
ijtc-765	21	19	managed	manage	VERB
ijtc-765	21	20	(	(	PUNCT
ijtc-765	21	21	ait	ait	ADV
ijtc-765	21	22	novatiani	novatiani	X
ijtc-765	21	23	et	et	PROPN
ijtc-765	21	24	al	al	PROPN
ijtc-765	21	25	.	.	PROPN
ijtc-765	21	26	,	,	PUNCT
ijtc-765	21	27	2022	2022	NUM
ijtc-765	21	28	;	;	PUNCT
ijtc-765	21	29	power	power	NOUN
ijtc-765	21	30	,	,	PUNCT
ijtc-765	21	31	2013	2013	NUM
ijtc-765	21	32	)	)	PUNCT
ijtc-765	21	33	.	.	PUNCT
ijtc-765	22	1	fraud	fraud	NOUN
ijtc-765	22	2	is	be	AUX
ijtc-765	22	3	mostly	mostly	ADV
ijtc-765	22	4	intensified	intensify	VERB
ijtc-765	22	5	by	by	ADP
ijtc-765	22	6	pressure	pressure	NOUN
ijtc-765	22	7	,	,	PUNCT
ijtc-765	22	8	opportunity	opportunity	NOUN
ijtc-765	22	9	,	,	PUNCT
ijtc-765	22	10	and	and	CCONJ
ijtc-765	22	11	rationalization	rationalization	NOUN
ijtc-765	22	12	(	(	PUNCT
ijtc-765	22	13	cressey	cressey	ADJ
ijtc-765	22	14	,	,	PUNCT
ijtc-765	22	15	1953	1953	NUM
ijtc-765	22	16	)	)	PUNCT
ijtc-765	22	17	.	.	PUNCT
ijtc-765	23	1	the	the	DET
ijtc-765	23	2	risk	risk	NOUN
ijtc-765	23	3	of	of	ADP
ijtc-765	23	4	fraud	fraud	NOUN
ijtc-765	23	5	in	in	ADP
ijtc-765	23	6	dgt	dgt	PROPN
ijtc-765	23	7	is	be	AUX
ijtc-765	23	8	still	still	ADV
ijtc-765	23	9	high	high	ADJ
ijtc-765	23	10	,	,	PUNCT
ijtc-765	23	11	as	as	SCONJ
ijtc-765	23	12	seen	see	VERB
ijtc-765	23	13	from	from	ADP
ijtc-765	23	14	the	the	DET
ijtc-765	23	15	number	number	NOUN
ijtc-765	23	16	of	of	ADP
ijtc-765	23	17	mass	mass	ADJ
ijtc-765	23	18	media	medium	NOUN
ijtc-765	23	19	coverage	coverage	NOUN
ijtc-765	23	20	of	of	ADP
ijtc-765	23	21	corruption	corruption	NOUN
ijtc-765	23	22	cases	case	NOUN
ijtc-765	23	23	.	.	PUNCT
ijtc-765	24	1	employees	employee	NOUN
ijtc-765	24	2	involved	involve	VERB
ijtc-765	24	3	in	in	ADP
ijtc-765	24	4	fraud	fraud	NOUN
ijtc-765	24	5	range	range	NOUN
ijtc-765	24	6	from	from	ADP
ijtc-765	24	7	staff	staff	NOUN
ijtc-765	24	8	such	such	ADJ
ijtc-765	24	9	as	as	ADP
ijtc-765	24	10	objection	objection	NOUN
ijtc-765	24	11	reviewers	reviewer	NOUN
ijtc-765	24	12	to	to	ADP
ijtc-765	24	13	echelon	echelon	PROPN
ijtc-765	24	14	iii	iii	X
ijtc-765	24	15	(	(	PUNCT
ijtc-765	24	16	aji	aji	PROPN
ijtc-765	24	17	&	&	CCONJ
ijtc-765	24	18	febriyan	febriyan	PROPN
ijtc-765	24	19	,	,	PUNCT
ijtc-765	24	20	2023	2023	NUM
ijtc-765	24	21	;	;	PUNCT
ijtc-765	24	22	amali	amali	ADJ
ijtc-765	24	23	,	,	PUNCT
ijtc-765	24	24	2021	2021	NUM
ijtc-765	24	25	)	)	PUNCT
ijtc-765	24	26	,	,	PUNCT
ijtc-765	24	27	and	and	CCONJ
ijtc-765	24	28	echelon	echelon	NOUN
ijtc-765	24	29	ii	ii	PROPN
ijtc-765	24	30	(	(	PUNCT
ijtc-765	24	31	riana	riana	PROPN
ijtc-765	24	32	,	,	PUNCT
ijtc-765	24	33	2021	2021	NUM
ijtc-765	24	34	)	)	PUNCT
ijtc-765	24	35	.	.	PUNCT
ijtc-765	25	1	internally	internally	ADV
ijtc-765	25	2	,	,	PUNCT
ijtc-765	25	3	an	an	DET
ijtc-765	25	4	average	average	NOUN
ijtc-765	25	5	of	of	ADP
ijtc-765	25	6	100	100	NUM
ijtc-765	25	7	employees	employee	NOUN
ijtc-765	25	8	were	be	AUX
ijtc-765	25	9	sentenced	sentence	VERB
ijtc-765	25	10	to	to	ADP
ijtc-765	25	11	severe	severe	ADJ
ijtc-765	25	12	disciplinary	disciplinary	ADJ
ijtc-765	25	13	punishment	punishment	NOUN
ijtc-765	25	14	from	from	ADP
ijtc-765	25	15	2017	2017	NUM
ijtc-765	25	16	to	to	ADP
ijtc-765	25	17	2021	2021	NUM
ijtc-765	25	18	(	(	PUNCT
ijtc-765	25	19	directorate	directorate	ADJ
ijtc-765	25	20	general	general	NOUN
ijtc-765	25	21	of	of	ADP
ijtc-765	25	22	taxes	taxis	NOUN
ijtc-765	25	23	,	,	PUNCT
ijtc-765	25	24	2022	2022	NUM
ijtc-765	25	25	)	)	PUNCT
ijtc-765	25	26	.	.	PUNCT
ijtc-765	26	1	one	one	NUM
ijtc-765	26	2	of	of	ADP
ijtc-765	26	3	the	the	DET
ijtc-765	26	4	reasons	reason	NOUN
ijtc-765	26	5	why	why	SCONJ
ijtc-765	26	6	employees	employee	NOUN
ijtc-765	26	7	are	be	AUX
ijtc-765	26	8	sentenced	sentence	VERB
ijtc-765	26	9	to	to	ADP
ijtc-765	26	10	severe	severe	ADJ
ijtc-765	26	11	punishment	punishment	NOUN
ijtc-765	26	12	is	be	AUX
ijtc-765	26	13	because	because	SCONJ
ijtc-765	26	14	they	they	PRON
ijtc-765	26	15	commit	commit	VERB
ijtc-765	26	16	fraud	fraud	NOUN
ijtc-765	26	17	such	such	ADJ
ijtc-765	26	18	as	as	ADP
ijtc-765	26	19	receiving	receive	VERB
ijtc-765	26	20	gratuities	gratuity	NOUN
ijtc-765	26	21	and	and	CCONJ
ijtc-765	26	22	abuse	abuse	NOUN
ijtc-765	26	23	of	of	ADP
ijtc-765	26	24	authority	authority	NOUN
ijtc-765	26	25	as	as	SCONJ
ijtc-765	26	26	stipulated	stipulate	VERB
ijtc-765	26	27	in	in	ADP
ijtc-765	26	28	the	the	DET
ijtc-765	26	29	government	government	NOUN
ijtc-765	26	30	regulation	regulation	NOUN
ijtc-765	26	31	number	number	NOUN
ijtc-765	26	32	94	94	NUM
ijtc-765	26	33	of	of	ADP
ijtc-765	26	34	2021	2021	NUM
ijtc-765	26	35	concerning	concern	VERB
ijtc-765	26	36	discipline	discipline	NOUN
ijtc-765	26	37	of	of	ADP
ijtc-765	26	38	civil	civil	ADJ
ijtc-765	26	39	servants	servant	NOUN
ijtc-765	26	40	.	.	PUNCT
ijtc-765	27	1	controlling	control	VERB
ijtc-765	27	2	the	the	DET
ijtc-765	27	3	risk	risk	NOUN
ijtc-765	27	4	of	of	ADP
ijtc-765	27	5	fraud	fraud	NOUN
ijtc-765	27	6	such	such	ADJ
ijtc-765	27	7	as	as	ADP
ijtc-765	27	8	corruption	corruption	NOUN
ijtc-765	27	9	is	be	AUX
ijtc-765	27	10	a	a	DET
ijtc-765	27	11	crucial	crucial	ADJ
ijtc-765	27	12	matter	matter	NOUN
ijtc-765	27	13	dgt	dgt	NOUN
ijtc-765	27	14	should	should	AUX
ijtc-765	27	15	focus	focus	VERB
ijtc-765	27	16	on	on	ADP
ijtc-765	27	17	,	,	PUNCT
ijtc-765	27	18	to	to	PART
ijtc-765	27	19	implement	implement	VERB
ijtc-765	27	20	its	its	PRON
ijtc-765	27	21	vision	vision	NOUN
ijtc-765	27	22	of	of	ADP
ijtc-765	27	23	organizing	organize	VERB
ijtc-765	27	24	an	an	DET
ijtc-765	27	25	efficient	efficient	ADJ
ijtc-765	27	26	,	,	PUNCT
ijtc-765	27	27	effective	effective	ADJ
ijtc-765	27	28	,	,	PUNCT
ijtc-765	27	29	integrated	integrate	VERB
ijtc-765	27	30	,	,	PUNCT
ijtc-765	27	31	and	and	CCONJ
ijtc-765	27	32	fair	fair	ADJ
ijtc-765	27	33	tax	tax	NOUN
ijtc-765	27	34	administration	administration	NOUN
ijtc-765	27	35	.	.	PUNCT
ijtc-765	28	1	fraud	fraud	NOUN
ijtc-765	28	2	risk	risk	NOUN
ijtc-765	28	3	management	management	NOUN
ijtc-765	28	4	(	(	PUNCT
ijtc-765	28	5	frm	frm	PROPN
ijtc-765	28	6	)	)	PUNCT
ijtc-765	28	7	is	be	AUX
ijtc-765	28	8	one	one	NUM
ijtc-765	28	9	of	of	ADP
ijtc-765	28	10	the	the	DET
ijtc-765	28	11	control	control	NOUN
ijtc-765	28	12	efforts	effort	NOUN
ijtc-765	28	13	recommended	recommend	VERB
ijtc-765	28	14	to	to	PART
ijtc-765	28	15	be	be	AUX
ijtc-765	28	16	carried	carry	VERB
ijtc-765	28	17	out	out	ADP
ijtc-765	28	18	by	by	ADP
ijtc-765	28	19	an	an	DET
ijtc-765	28	20	organization	organization	NOUN
ijtc-765	28	21	(	(	PUNCT
ijtc-765	28	22	power	power	NOUN
ijtc-765	28	23	,	,	PUNCT
ijtc-765	28	24	2013	2013	NUM
ijtc-765	28	25	)	)	PUNCT
ijtc-765	28	26	.	.	PUNCT
ijtc-765	29	1	frm	frm	PROPN
ijtc-765	29	2	can	can	AUX
ijtc-765	29	3	effectively	effectively	ADV
ijtc-765	29	4	control	control	VERB
ijtc-765	29	5	fraud	fraud	NOUN
ijtc-765	29	6	and	and	CCONJ
ijtc-765	29	7	reduce	reduce	VERB
ijtc-765	29	8	the	the	DET
ijtc-765	29	9	likelihood	likelihood	NOUN
ijtc-765	29	10	of	of	ADP
ijtc-765	29	11	fraud	fraud	NOUN
ijtc-765	29	12	from	from	ADP
ijtc-765	29	13	occurring	occur	VERB
ijtc-765	29	14	(	(	PUNCT
ijtc-765	29	15	paulinus	paulinus	PROPN
ijtc-765	29	16	&	&	CCONJ
ijtc-765	29	17	jones	jones	PROPN
ijtc-765	29	18	,	,	PUNCT
ijtc-765	29	19	2017	2017	NUM
ijtc-765	29	20	)	)	PUNCT
ijtc-765	29	21	,	,	PUNCT
ijtc-765	29	22	prevent	prevent	VERB
ijtc-765	29	23	financial	financial	ADJ
ijtc-765	29	24	loss	loss	NOUN
ijtc-765	29	25	,	,	PUNCT
ijtc-765	29	26	and	and	CCONJ
ijtc-765	29	27	avoid	avoid	VERB
ijtc-765	29	28	the	the	DET
ijtc-765	29	29	risk	risk	NOUN
ijtc-765	29	30	of	of	ADP
ijtc-765	29	31	damaged	damage	VERB
ijtc-765	29	32	reputation	reputation	NOUN
ijtc-765	29	33	of	of	ADP
ijtc-765	29	34	the	the	DET
ijtc-765	29	35	organization	organization	NOUN
ijtc-765	29	36	(	(	PUNCT
ijtc-765	29	37	power	power	NOUN
ijtc-765	29	38	,	,	PUNCT
ijtc-765	29	39	2013	2013	NUM
ijtc-765	29	40	)	)	PUNCT
ijtc-765	29	41	.	.	PUNCT
ijtc-765	30	1	a	a	DET
ijtc-765	30	2	widely	widely	ADV
ijtc-765	30	3	used	use	VERB
ijtc-765	30	4	frm	frm	PROPN
ijtc-765	30	5	guide	guide	NOUN
ijtc-765	30	6	is	be	AUX
ijtc-765	30	7	the	the	DET
ijtc-765	30	8	fraud	fraud	NOUN
ijtc-765	30	9	risk	risk	NOUN
ijtc-765	30	10	management	management	NOUN
ijtc-765	30	11	guide	guide	NOUN
ijtc-765	30	12	published	publish	VERB
ijtc-765	30	13	in	in	ADP
ijtc-765	30	14	2016	2016	NUM
ijtc-765	30	15	by	by	ADP
ijtc-765	30	16	the	the	DET
ijtc-765	30	17	committee	committee	NOUN
ijtc-765	30	18	of	of	ADP
ijtc-765	30	19	sponsoring	sponsor	VERB
ijtc-765	30	20	organizations	organization	NOUN
ijtc-765	30	21	of	of	ADP
ijtc-765	30	22	the	the	DET
ijtc-765	30	23	treadway	treadway	PROPN
ijtc-765	30	24	commission	commission	PROPN
ijtc-765	30	25	(	(	PUNCT
ijtc-765	30	26	coso	coso	NOUN
ijtc-765	30	27	)	)	PUNCT
ijtc-765	30	28	together	together	ADV
ijtc-765	30	29	with	with	ADP
ijtc-765	30	30	the	the	DET
ijtc-765	30	31	association	association	NOUN
ijtc-765	30	32	of	of	ADP
ijtc-765	30	33	certified	certify	VERB
ijtc-765	30	34	fraud	fraud	NOUN
ijtc-765	30	35	examiners	examiner	NOUN
ijtc-765	30	36	(	(	PUNCT
ijtc-765	30	37	acfe	acfe	NOUN
ijtc-765	30	38	)	)	PUNCT
ijtc-765	30	39	,	,	PUNCT
ijtc-765	30	40	hereinafter	hereinafter	NOUN
ijtc-765	30	41	referred	refer	VERB
ijtc-765	30	42	to	to	ADP
ijtc-765	30	43	as	as	ADP
ijtc-765	30	44	coso	coso	PROPN
ijtc-765	30	45	frm	frm	PROPN
ijtc-765	30	46	.	.	PUNCT
ijtc-765	31	1	the	the	DET
ijtc-765	31	2	coso	coso	PROPN
ijtc-765	31	3	frm	frm	PROPN
ijtc-765	31	4	complements	complement	VERB
ijtc-765	31	5	other	other	ADJ
ijtc-765	31	6	coso	coso	NOUN
ijtc-765	31	7	frameworks	framework	NOUN
ijtc-765	31	8	(	(	PUNCT
ijtc-765	31	9	internal	internal	ADJ
ijtc-765	31	10	control	control	NOUN
ijtc-765	31	11	-	-	PUNCT
ijtc-765	31	12	integrated	integrate	VERB
ijtc-765	31	13	framework	framework	NOUN
ijtc-765	31	14	and	and	CCONJ
ijtc-765	31	15	enterprise	enterprise	NOUN
ijtc-765	31	16	risk	risk	NOUN
ijtc-765	31	17	management	management	NOUN
ijtc-765	31	18	-	-	PUNCT
ijtc-765	31	19	integrated	integrate	VERB
ijtc-765	31	20	framework	framework	NOUN
ijtc-765	31	21	)	)	PUNCT
ijtc-765	31	22	and	and	CCONJ
ijtc-765	31	23	aims	aim	VERB
ijtc-765	31	24	to	to	PART
ijtc-765	31	25	serve	serve	VERB
ijtc-765	31	26	as	as	ADP
ijtc-765	31	27	a	a	DET
ijtc-765	31	28	framework	framework	NOUN
ijtc-765	31	29	for	for	ADP
ijtc-765	31	30	management	management	NOUN
ijtc-765	31	31	in	in	ADP
ijtc-765	31	32	designing	designing	NOUN
ijtc-765	31	33	,	,	PUNCT
ijtc-765	31	34	implementing	implement	VERB
ijtc-765	31	35	,	,	PUNCT
ijtc-765	31	36	running	run	VERB
ijtc-765	31	37	internal	internal	ADJ
ijtc-765	31	38	controls	control	NOUN
ijtc-765	31	39	,	,	PUNCT
ijtc-765	31	40	and	and	CCONJ
ijtc-765	31	41	assessing	assess	VERB
ijtc-765	31	42	the	the	DET
ijtc-765	31	43	effectiveness	effectiveness	NOUN
ijtc-765	31	44	of	of	ADP
ijtc-765	31	45	existing	exist	VERB
ijtc-765	31	46	internal	internal	ADJ
ijtc-765	31	47	controls	control	NOUN
ijtc-765	31	48	related	relate	VERB
ijtc-765	31	49	to	to	PART
ijtc-765	31	50	fraud	fraud	VERB
ijtc-765	31	51	risk	risk	NOUN
ijtc-765	31	52	(	(	PUNCT
ijtc-765	31	53	cotton	cotton	NOUN
ijtc-765	31	54	et	et	NOUN
ijtc-765	31	55	al	al	PROPN
ijtc-765	31	56	.	.	PROPN
ijtc-765	31	57	,	,	PUNCT
ijtc-765	31	58	2016	2016	NUM
ijtc-765	31	59	)	)	PUNCT
ijtc-765	31	60	.	.	PUNCT
ijtc-765	32	1	there	there	PRON
ijtc-765	32	2	are	be	VERB
ijtc-765	32	3	5	5	NUM
ijtc-765	32	4	principles	principle	NOUN
ijtc-765	32	5	in	in	ADP
ijtc-765	32	6	coso	coso	PROPN
ijtc-765	32	7	frm	frm	PROPN
ijtc-765	32	8	,	,	PUNCT
ijtc-765	32	9	the	the	DET
ijtc-765	32	10	first	first	ADJ
ijtc-765	32	11	is	be	AUX
ijtc-765	32	12	fraud	fraud	NOUN
ijtc-765	32	13	risk	risk	NOUN
ijtc-765	32	14	governance	governance	NOUN
ijtc-765	32	15	where	where	SCONJ
ijtc-765	32	16	coso	coso	PROPN
ijtc-765	32	17	frm	frm	PROPN
ijtc-765	32	18	recommends	recommend	VERB
ijtc-765	32	19	the	the	DET
ijtc-765	32	20	division	division	NOUN
ijtc-765	32	21	of	of	ADP
ijtc-765	32	22	roles	role	NOUN
ijtc-765	32	23	and	and	CCONJ
ijtc-765	32	24	responsibilities	responsibility	NOUN
ijtc-765	32	25	in	in	ADP
ijtc-765	32	26	risk	risk	NOUN
ijtc-765	32	27	management	management	NOUN
ijtc-765	32	28	,	,	PUNCT
ijtc-765	32	29	based	base	VERB
ijtc-765	32	30	on	on	ADP
ijtc-765	32	31	a	a	DET
ijtc-765	32	32	three	three	NUM
ijtc-765	32	33	lines	line	NOUN
ijtc-765	32	34	of	of	ADP
ijtc-765	32	35	defense	defense	NOUN
ijtc-765	32	36	approach	approach	NOUN
ijtc-765	32	37	in	in	ADP
ijtc-765	32	38	conducting	conduct	VERB
ijtc-765	32	39	risk	risk	NOUN
ijtc-765	32	40	management	management	NOUN
ijtc-765	32	41	(	(	PUNCT
ijtc-765	32	42	cotton	cotton	NOUN
ijtc-765	32	43	et	et	NOUN
ijtc-765	32	44	al	al	PROPN
ijtc-765	32	45	.	.	PROPN
ijtc-765	32	46	,	,	PUNCT
ijtc-765	32	47	2016	2016	NUM
ijtc-765	32	48	)	)	PUNCT
ijtc-765	32	49	.	.	PUNCT
ijtc-765	33	1	the	the	DET
ijtc-765	33	2	institute	institute	PROPN
ijtc-765	33	3	of	of	ADP
ijtc-765	33	4	internal	internal	ADJ
ijtc-765	33	5	auditors	auditor	NOUN
ijtc-765	33	6	(	(	PUNCT
ijtc-765	33	7	iia	iia	NOUN
ijtc-765	33	8	)	)	PUNCT
ijtc-765	33	9	has	have	AUX
ijtc-765	33	10	published	publish	VERB
ijtc-765	33	11	the	the	DET
ijtc-765	33	12	three	three	NUM
ijtc-765	33	13	lines	line	NOUN
ijtc-765	33	14	model	model	NOUN
ijtc-765	33	15	in	in	ADP
ijtc-765	33	16	2020	2020	NUM
ijtc-765	33	17	which	which	PRON
ijtc-765	33	18	is	be	AUX
ijtc-765	33	19	an	an	DET
ijtc-765	33	20	update	update	NOUN
ijtc-765	33	21	of	of	ADP
ijtc-765	33	22	the	the	DET
ijtc-765	33	23	three	three	NUM
ijtc-765	33	24	lines	line	NOUN
ijtc-765	33	25	of	of	ADP
ijtc-765	33	26	defense	defense	NOUN
ijtc-765	33	27	(	(	PUNCT
ijtc-765	33	28	the	the	DET
ijtc-765	33	29	institute	institute	NOUN
ijtc-765	33	30	of	of	ADP
ijtc-765	33	31	internal	internal	ADJ
ijtc-765	33	32	auditors	auditor	NOUN
ijtc-765	33	33	,	,	PUNCT
ijtc-765	33	34	2020	2020	NUM
ijtc-765	33	35	.	.	PUNCT
ijtc-765	34	1	the	the	DET
ijtc-765	34	2	second	second	NOUN
ijtc-765	34	3	is	be	AUX
ijtc-765	34	4	a	a	DET
ijtc-765	34	5	comprehensive	comprehensive	ADJ
ijtc-765	34	6	fraud	fraud	NOUN
ijtc-765	34	7	risk	risk	NOUN
ijtc-765	34	8	assessment	assessment	NOUN
ijtc-765	34	9	.	.	PUNCT
ijtc-765	35	1	the	the	DET
ijtc-765	35	2	third	third	NOUN
ijtc-765	35	3	is	be	AUX
ijtc-765	35	4	an	an	DET
ijtc-765	35	5	implementation	implementation	NOUN
ijtc-765	35	6	of	of	ADP
ijtc-765	35	7	preventive	preventive	ADJ
ijtc-765	35	8	and	and	CCONJ
ijtc-765	35	9	detective	detective	ADJ
ijtc-765	35	10	activities	activity	NOUN
ijtc-765	35	11	in	in	ADP
ijtc-765	35	12	fraud	fraud	NOUN
ijtc-765	35	13	control	control	NOUN
ijtc-765	35	14	(	(	PUNCT
ijtc-765	35	15	fraud	fraud	NOUN
ijtc-765	35	16	control	control	NOUN
ijtc-765	35	17	activities	activity	NOUN
ijtc-765	35	18	)	)	PUNCT
ijtc-765	35	19	.	.	PUNCT
ijtc-765	36	1	the	the	DET
ijtc-765	36	2	fourth	fourth	ADJ
ijtc-765	36	3	is	be	AUX
ijtc-765	36	4	the	the	DET
ijtc-765	36	5	establishment	establishment	NOUN
ijtc-765	36	6	of	of	ADP
ijtc-765	36	7	fraud	fraud	NOUN
ijtc-765	36	8	investigation	investigation	NOUN
ijtc-765	36	9	and	and	CCONJ
ijtc-765	36	10	corrective	corrective	ADJ
ijtc-765	36	11	actions	action	NOUN
ijtc-765	36	12	.	.	PUNCT
ijtc-765	37	1	finally	finally	ADV
ijtc-765	37	2	,	,	PUNCT
ijtc-765	37	3	the	the	DET
ijtc-765	37	4	organization	organization	NOUN
ijtc-765	37	5	monitors	monitor	VERB
ijtc-765	37	6	the	the	DET
ijtc-765	37	7	process	process	NOUN
ijtc-765	37	8	(	(	PUNCT
ijtc-765	37	9	fraud	fraud	NOUN
ijtc-765	37	10	monitoring	monitoring	NOUN
ijtc-765	37	11	activities	activity	NOUN
ijtc-765	37	12	)	)	PUNCT
ijtc-765	37	13	including	include	VERB
ijtc-765	37	14	reporting	report	VERB
ijtc-765	37	15	the	the	DET
ijtc-765	37	16	results	result	NOUN
ijtc-765	37	17	,	,	PUNCT
ijtc-765	37	18	and	and	CCONJ
ijtc-765	37	19	improving	improve	VERB
ijtc-765	37	20	the	the	DET
ijtc-765	37	21	fraud	fraud	NOUN
ijtc-765	37	22	risk	risk	NOUN
ijtc-765	37	23	management	management	NOUN
ijtc-765	37	24	.	.	PUNCT
ijtc-765	38	1	dgt	dgt	PROPN
ijtc-765	38	2	has	have	AUX
ijtc-765	38	3	implemented	implement	VERB
ijtc-765	38	4	risk	risk	NOUN
ijtc-765	38	5	management	management	NOUN
ijtc-765	38	6	since	since	SCONJ
ijtc-765	38	7	2008	2008	NUM
ijtc-765	38	8	(	(	PUNCT
ijtc-765	38	9	directorate	directorate	ADJ
ijtc-765	38	10	general	general	NOUN
ijtc-765	38	11	of	of	ADP
ijtc-765	38	12	taxes	taxis	NOUN
ijtc-765	38	13	,	,	PUNCT
ijtc-765	38	14	2022	2022	NUM
ijtc-765	38	15	)	)	PUNCT
ijtc-765	38	16	.	.	PUNCT
ijtc-765	39	1	however	however	ADV
ijtc-765	39	2	,	,	PUNCT
ijtc-765	39	3	the	the	DET
ijtc-765	39	4	obligation	obligation	NOUN
ijtc-765	39	5	to	to	PART
ijtc-765	39	6	identify	identify	VERB
ijtc-765	39	7	fraud	fraud	NOUN
ijtc-765	39	8	risk	risk	NOUN
ijtc-765	39	9	is	be	AUX
ijtc-765	39	10	only	only	ADV
ijtc-765	39	11	emphasized	emphasize	VERB
ijtc-765	39	12	in	in	ADP
ijtc-765	39	13	the	the	DET
ijtc-765	39	14	decree	decree	NOUN
ijtc-765	39	15	of	of	ADP
ijtc-765	39	16	the	the	DET
ijtc-765	39	17	minister	minister	NOUN
ijtc-765	39	18	of	of	ADP
ijtc-765	39	19	finance	finance	NOUN
ijtc-765	39	20	number	number	NOUN
ijtc-765	39	21	105	105	NUM
ijtc-765	39	22	/	/	SYM
ijtc-765	39	23	kmk.01/2022	kmk.01/2022	PROPN
ijtc-765	39	24	and	and	CCONJ
ijtc-765	39	25	the	the	DET
ijtc-765	39	26	decree	decree	NOUN
ijtc-765	39	27	of	of	ADP
ijtc-765	39	28	the	the	DET
ijtc-765	39	29	director	director	NOUN
ijtc-765	39	30	general	general	NOUN
ijtc-765	39	31	of	of	ADP
ijtc-765	39	32	taxes	taxis	NOUN
ijtc-765	39	33	number	number	NOUN
ijtc-765	39	34	kep-621	kep-621	PROPN
ijtc-765	39	35	/	/	SYM
ijtc-765	39	36	pj/2022	pj/2022	PROPN
ijtc-765	39	37	.	.	PUNCT
ijtc-765	40	1	in	in	ADP
ijtc-765	40	2	these	these	DET
ijtc-765	40	3	regulations	regulation	NOUN
ijtc-765	40	4	,	,	PUNCT
ijtc-765	40	5	each	each	DET
ijtc-765	40	6	risk	risk	NOUN
ijtc-765	40	7	-	-	PUNCT
ijtc-765	40	8	owning	own	VERB
ijtc-765	40	9	unit	unit	NOUN
ijtc-765	40	10	is	be	AUX
ijtc-765	40	11	required	require	VERB
ijtc-765	40	12	to	to	PART
ijtc-765	40	13	identify	identify	VERB
ijtc-765	40	14	fraud	fraud	NOUN
ijtc-765	40	15	risk	risk	NOUN
ijtc-765	40	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	40	17	maturity	maturity	NOUN
ijtc-765	40	18	level	level	NOUN
ijtc-765	40	19	of	of	ADP
ijtc-765	40	20	fraud	fraud	NOUN
ijtc-765	40	21	risk	risk	NOUN
ijtc-765	40	22	management	management	NOUN
ijtc-765	40	23	in	in	ADP
ijtc-765	40	24	tax	tax	NOUN
ijtc-765	40	25	institutions	institution	NOUN
ijtc-765	40	26	in	in	ADP
ijtc-765	40	27	indonesia	indonesia	PROPN
ijtc-765	40	28	wibawa	wibawa	PROPN
ijtc-765	40	29	and	and	CCONJ
ijtc-765	40	30	tobing	tobe	VERB
ijtc-765	40	31	586	586	NUM
ijtc-765	40	32	|	|	CCONJ
ijtc-765	40	33	ilomata	ilomata	ADJ
ijtc-765	40	34	international	international	ADJ
ijtc-765	40	35	journal	journal	NOUN
ijtc-765	40	36	of	of	ADP
ijtc-765	40	37	tax	tax	PROPN
ijtc-765	40	38	&	&	CCONJ
ijtc-765	40	39	accounting	account	VERB
ijtc-765	40	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	40	41	categories	category	NOUN
ijtc-765	40	42	.	.	PUNCT
ijtc-765	41	1	dgt	dgt	PROPN
ijtc-765	41	2	has	have	AUX
ijtc-765	41	3	also	also	ADV
ijtc-765	41	4	implemented	implement	VERB
ijtc-765	41	5	various	various	ADJ
ijtc-765	41	6	anti	anti	ADJ
ijtc-765	41	7	-	-	ADJ
ijtc-765	41	8	fraud	fraud	ADJ
ijtc-765	41	9	programs	program	NOUN
ijtc-765	41	10	such	such	ADJ
ijtc-765	41	11	as	as	ADP
ijtc-765	41	12	the	the	DET
ijtc-765	41	13	establishment	establishment	NOUN
ijtc-765	41	14	of	of	ADP
ijtc-765	41	15	a	a	DET
ijtc-765	41	16	gratification	gratification	NOUN
ijtc-765	41	17	control	control	NOUN
ijtc-765	41	18	unit	unit	NOUN
ijtc-765	41	19	,	,	PUNCT
ijtc-765	41	20	integrity	integrity	NOUN
ijtc-765	41	21	pact	pact	NOUN
ijtc-765	41	22	,	,	PUNCT
ijtc-765	41	23	mandatory	mandatory	ADJ
ijtc-765	41	24	wealth	wealth	NOUN
ijtc-765	41	25	reporting	reporting	NOUN
ijtc-765	41	26	,	,	PUNCT
ijtc-765	41	27	whistle	whistle	VERB
ijtc-765	41	28	blowing	blow	VERB
ijtc-765	41	29	system	system	NOUN
ijtc-765	41	30	,	,	PUNCT
ijtc-765	41	31	knowing	know	VERB
ijtc-765	41	32	your	your	PRON
ijtc-765	41	33	employee	employee	NOUN
ijtc-765	41	34	(	(	PUNCT
ijtc-765	41	35	kye	kye	NOUN
ijtc-765	41	36	)	)	PUNCT
ijtc-765	41	37	,	,	PUNCT
ijtc-765	41	38	employee	employee	NOUN
ijtc-765	41	39	profiling	profiling	NOUN
ijtc-765	41	40	,	,	PUNCT
ijtc-765	41	41	handling	handling	NOUN
ijtc-765	41	42	and	and	CCONJ
ijtc-765	41	43	investigating	investigate	VERB
ijtc-765	41	44	fraud	fraud	NOUN
ijtc-765	41	45	cases	case	NOUN
ijtc-765	41	46	,	,	PUNCT
ijtc-765	41	47	and	and	CCONJ
ijtc-765	41	48	so	so	ADV
ijtc-765	41	49	forth	forth	ADV
ijtc-765	41	50	.	.	PUNCT
ijtc-765	42	1	despite	despite	SCONJ
ijtc-765	42	2	several	several	ADJ
ijtc-765	42	3	regulations	regulation	NOUN
ijtc-765	42	4	and	and	CCONJ
ijtc-765	42	5	programs	program	NOUN
ijtc-765	42	6	made	make	VERB
ijtc-765	42	7	to	to	PART
ijtc-765	42	8	prevent	prevent	VERB
ijtc-765	42	9	corruption	corruption	NOUN
ijtc-765	42	10	or	or	CCONJ
ijtc-765	42	11	fraud	fraud	NOUN
ijtc-765	42	12	,	,	PUNCT
ijtc-765	42	13	fraud	fraud	NOUN
ijtc-765	42	14	will	will	AUX
ijtc-765	42	15	still	still	ADV
ijtc-765	42	16	exist	exist	VERB
ijtc-765	42	17	(	(	PUNCT
ijtc-765	42	18	biduri	biduri	NOUN
ijtc-765	42	19	et	et	PROPN
ijtc-765	42	20	al	al	PROPN
ijtc-765	42	21	.	.	PROPN
ijtc-765	42	22	,	,	PUNCT
ijtc-765	42	23	2022	2022	NUM
ijtc-765	42	24	;	;	PUNCT
ijtc-765	42	25	cui	cui	NOUN
ijtc-765	42	26	,	,	PUNCT
ijtc-765	42	27	2015	2015	NUM
ijtc-765	42	28	;	;	PUNCT
ijtc-765	42	29	kasim	kasim	PROPN
ijtc-765	42	30	et	et	PROPN
ijtc-765	42	31	al	al	PROPN
ijtc-765	42	32	.	.	PROPN
ijtc-765	42	33	,	,	PUNCT
ijtc-765	42	34	2016	2016	NUM
ijtc-765	42	35	)	)	PUNCT
ijtc-765	42	36	.	.	PUNCT
ijtc-765	43	1	based	base	VERB
ijtc-765	43	2	on	on	ADP
ijtc-765	43	3	the	the	DET
ijtc-765	43	4	previous	previous	ADJ
ijtc-765	43	5	explanation	explanation	NOUN
ijtc-765	43	6	,	,	PUNCT
ijtc-765	43	7	it	it	PRON
ijtc-765	43	8	is	be	AUX
ijtc-765	43	9	important	important	ADJ
ijtc-765	43	10	for	for	SCONJ
ijtc-765	43	11	dgt	dgt	NOUN
ijtc-765	43	12	to	to	PART
ijtc-765	43	13	obtain	obtain	VERB
ijtc-765	43	14	a	a	DET
ijtc-765	43	15	clear	clear	ADJ
ijtc-765	43	16	picture	picture	NOUN
ijtc-765	43	17	of	of	ADP
ijtc-765	43	18	fraud	fraud	NOUN
ijtc-765	43	19	risk	risk	NOUN
ijtc-765	43	20	management	management	NOUN
ijtc-765	43	21	carried	carry	VERB
ijtc-765	43	22	out	out	ADP
ijtc-765	43	23	in	in	ADP
ijtc-765	43	24	its	its	PRON
ijtc-765	43	25	units	unit	NOUN
ijtc-765	43	26	,	,	PUNCT
ijtc-765	43	27	especially	especially	ADV
ijtc-765	43	28	the	the	DET
ijtc-765	43	29	one	one	NUM
ijtc-765	43	30	related	relate	VERB
ijtc-765	43	31	to	to	ADP
ijtc-765	43	32	the	the	DET
ijtc-765	43	33	taxpayer	taxpayer	NOUN
ijtc-765	43	34	compliance	compliance	NOUN
ijtc-765	43	35	supervision	supervision	NOUN
ijtc-765	43	36	function	function	NOUN
ijtc-765	43	37	.	.	PUNCT
ijtc-765	44	1	former	former	ADJ
ijtc-765	44	2	studies	study	NOUN
ijtc-765	44	3	related	relate	VERB
ijtc-765	44	4	to	to	ADP
ijtc-765	44	5	the	the	DET
ijtc-765	44	6	measurement	measurement	NOUN
ijtc-765	44	7	of	of	ADP
ijtc-765	44	8	the	the	DET
ijtc-765	44	9	maturity	maturity	NOUN
ijtc-765	44	10	level	level	NOUN
ijtc-765	44	11	of	of	ADP
ijtc-765	44	12	risk	risk	NOUN
ijtc-765	44	13	management	management	NOUN
ijtc-765	44	14	have	have	AUX
ijtc-765	44	15	been	be	AUX
ijtc-765	44	16	carried	carry	VERB
ijtc-765	44	17	out	out	ADP
ijtc-765	44	18	by	by	ADP
ijtc-765	44	19	praditya	praditya	NOUN
ijtc-765	44	20	(	(	PUNCT
ijtc-765	44	21	2021	2021	NUM
ijtc-765	44	22	)	)	PUNCT
ijtc-765	44	23	and	and	CCONJ
ijtc-765	44	24	simanungkalit	simanungkalit	VERB
ijtc-765	44	25	and	and	CCONJ
ijtc-765	44	26	tobing	tobing	NOUN
ijtc-765	44	27	(	(	PUNCT
ijtc-765	44	28	2022	2022	NUM
ijtc-765	44	29	)	)	PUNCT
ijtc-765	44	30	.	.	PUNCT
ijtc-765	45	1	praditya	praditya	NOUN
ijtc-765	45	2	(	(	PUNCT
ijtc-765	45	3	2021	2021	NUM
ijtc-765	45	4	)	)	PUNCT
ijtc-765	45	5	conducted	conduct	VERB
ijtc-765	45	6	a	a	DET
ijtc-765	45	7	research	research	NOUN
ijtc-765	45	8	on	on	ADP
ijtc-765	45	9	medium	medium	ADJ
ijtc-765	45	10	and	and	CCONJ
ijtc-765	45	11	large	large	ADJ
ijtc-765	45	12	companies	company	NOUN
ijtc-765	45	13	in	in	ADP
ijtc-765	45	14	indonesia	indonesia	PROPN
ijtc-765	45	15	based	base	VERB
ijtc-765	45	16	on	on	ADP
ijtc-765	45	17	iso	iso	NOUN
ijtc-765	45	18	31000	31000	NUM
ijtc-765	45	19	:	:	SYM
ijtc-765	45	20	2018	2018	NUM
ijtc-765	45	21	,	,	PUNCT
ijtc-765	45	22	whereas	whereas	SCONJ
ijtc-765	45	23	simanungkalit	simanungkalit	ADJ
ijtc-765	45	24	and	and	CCONJ
ijtc-765	45	25	tobing	tobing	NOUN
ijtc-765	45	26	(	(	PUNCT
ijtc-765	45	27	2022	2022	NUM
ijtc-765	45	28	)	)	PUNCT
ijtc-765	45	29	investigated	investigate	VERB
ijtc-765	45	30	xyz	xyz	PROPN
ijtc-765	45	31	agency	agency	PROPN
ijtc-765	45	32	,	,	PUNCT
ijtc-765	45	33	a	a	DET
ijtc-765	45	34	public	public	ADJ
ijtc-765	45	35	sector	sector	NOUN
ijtc-765	45	36	,	,	PUNCT
ijtc-765	45	37	using	use	VERB
ijtc-765	45	38	the	the	DET
ijtc-765	45	39	rims	rim	NOUN
ijtc-765	45	40	risk	risk	NOUN
ijtc-765	45	41	maturity	maturity	NOUN
ijtc-765	45	42	model	model	NOUN
ijtc-765	45	43	.	.	PUNCT
ijtc-765	46	1	nevertheless	nevertheless	ADV
ijtc-765	46	2	,	,	PUNCT
ijtc-765	46	3	none	none	NOUN
ijtc-765	46	4	of	of	ADP
ijtc-765	46	5	the	the	DET
ijtc-765	46	6	two	two	NUM
ijtc-765	46	7	studies	study	NOUN
ijtc-765	46	8	focused	focus	VERB
ijtc-765	46	9	on	on	ADP
ijtc-765	46	10	the	the	DET
ijtc-765	46	11	maturity	maturity	NOUN
ijtc-765	46	12	level	level	NOUN
ijtc-765	46	13	of	of	ADP
ijtc-765	46	14	fraud	fraud	NOUN
ijtc-765	46	15	risk	risk	NOUN
ijtc-765	46	16	management	management	NOUN
ijtc-765	46	17	.	.	PUNCT
ijtc-765	47	1	research	research	NOUN
ijtc-765	47	2	that	that	PRON
ijtc-765	47	3	is	be	AUX
ijtc-765	47	4	specifically	specifically	ADV
ijtc-765	47	5	related	relate	VERB
ijtc-765	47	6	to	to	PART
ijtc-765	47	7	fraud	fraud	VERB
ijtc-765	47	8	risk	risk	NOUN
ijtc-765	47	9	management	management	NOUN
ijtc-765	47	10	has	have	AUX
ijtc-765	47	11	been	be	AUX
ijtc-765	47	12	conducted	conduct	VERB
ijtc-765	47	13	by	by	ADP
ijtc-765	47	14	chairunnisa	chairunnisa	NOUN
ijtc-765	47	15	and	and	CCONJ
ijtc-765	47	16	ibrahim	ibrahim	PROPN
ijtc-765	47	17	(	(	PUNCT
ijtc-765	47	18	2019	2019	NUM
ijtc-765	47	19	)	)	PUNCT
ijtc-765	47	20	.	.	PUNCT
ijtc-765	48	1	both	both	DET
ijtc-765	48	2	researchers	researcher	NOUN
ijtc-765	48	3	used	use	VERB
ijtc-765	48	4	the	the	DET
ijtc-765	48	5	5	5	NUM
ijtc-765	48	6	coso	coso	PROPN
ijtc-765	48	7	frm	frm	PROPN
ijtc-765	48	8	principles	principle	NOUN
ijtc-765	48	9	to	to	PART
ijtc-765	48	10	evaluate	evaluate	VERB
ijtc-765	48	11	the	the	DET
ijtc-765	48	12	implementation	implementation	NOUN
ijtc-765	48	13	of	of	ADP
ijtc-765	48	14	risk	risk	NOUN
ijtc-765	48	15	management	management	NOUN
ijtc-765	48	16	at	at	ADP
ijtc-765	48	17	pt	pt	PROPN
ijtc-765	48	18	x	x	NOUN
ijtc-765	48	19	,	,	PUNCT
ijtc-765	48	20	but	but	CCONJ
ijtc-765	48	21	the	the	DET
ijtc-765	48	22	maturity	maturity	NOUN
ijtc-765	48	23	level	level	NOUN
ijtc-765	48	24	of	of	ADP
ijtc-765	48	25	fraud	fraud	NOUN
ijtc-765	48	26	risk	risk	NOUN
ijtc-765	48	27	management	management	NOUN
ijtc-765	48	28	based	base	VERB
ijtc-765	48	29	on	on	ADP
ijtc-765	48	30	these	these	DET
ijtc-765	48	31	principles	principle	NOUN
ijtc-765	48	32	is	be	AUX
ijtc-765	48	33	not	not	PART
ijtc-765	48	34	measured	measure	VERB
ijtc-765	48	35	.	.	PUNCT
ijtc-765	49	1	based	base	VERB
ijtc-765	49	2	on	on	ADP
ijtc-765	49	3	the	the	DET
ijtc-765	49	4	background	background	NOUN
ijtc-765	49	5	and	and	CCONJ
ijtc-765	49	6	previous	previous	ADJ
ijtc-765	49	7	discussion	discussion	NOUN
ijtc-765	49	8	above	above	ADP
ijtc-765	49	9	,	,	PUNCT
ijtc-765	49	10	this	this	DET
ijtc-765	49	11	research	research	NOUN
ijtc-765	49	12	will	will	AUX
ijtc-765	49	13	examine	examine	VERB
ijtc-765	49	14	the	the	DET
ijtc-765	49	15	maturity	maturity	NOUN
ijtc-765	49	16	level	level	NOUN
ijtc-765	49	17	of	of	ADP
ijtc-765	49	18	fraud	fraud	NOUN
ijtc-765	49	19	risk	risk	NOUN
ijtc-765	49	20	management	management	NOUN
ijtc-765	49	21	conducted	conduct	VERB
ijtc-765	49	22	by	by	ADP
ijtc-765	49	23	the	the	DET
ijtc-765	49	24	dgt	dgt	PROPN
ijtc-765	49	25	unit	unit	NOUN
ijtc-765	49	26	in	in	ADP
ijtc-765	49	27	the	the	DET
ijtc-765	49	28	function	function	NOUN
ijtc-765	49	29	of	of	ADP
ijtc-765	49	30	supervising	supervise	VERB
ijtc-765	49	31	taxpayer	taxpayer	NOUN
ijtc-765	49	32	compliance	compliance	NOUN
ijtc-765	49	33	at	at	ADP
ijtc-765	49	34	the	the	DET
ijtc-765	49	35	head	head	NOUN
ijtc-765	49	36	office	office	NOUN
ijtc-765	49	37	of	of	ADP
ijtc-765	49	38	the	the	DET
ijtc-765	49	39	directorate	directorate	ADJ
ijtc-765	49	40	general	general	NOUN
ijtc-765	49	41	of	of	ADP
ijtc-765	49	42	taxes	taxis	NOUN
ijtc-765	49	43	.	.	PUNCT
ijtc-765	50	1	the	the	DET
ijtc-765	50	2	units	unit	NOUN
ijtc-765	50	3	at	at	ADP
ijtc-765	50	4	the	the	DET
ijtc-765	50	5	head	head	NOUN
ijtc-765	50	6	office	office	NOUN
ijtc-765	50	7	of	of	ADP
ijtc-765	50	8	the	the	DET
ijtc-765	50	9	directorate	directorate	ADJ
ijtc-765	50	10	general	general	NOUN
ijtc-765	50	11	of	of	ADP
ijtc-765	50	12	taxes	taxis	NOUN
ijtc-765	50	13	that	that	PRON
ijtc-765	50	14	perform	perform	VERB
ijtc-765	50	15	this	this	DET
ijtc-765	50	16	function	function	NOUN
ijtc-765	50	17	are	be	AUX
ijtc-765	50	18	in	in	ADP
ijtc-765	50	19	vw	vw	PROPN
ijtc-765	50	20	and	and	CCONJ
ijtc-765	50	21	xyz	xyz	PROPN
ijtc-765	50	22	units	unit	NOUN
ijtc-765	50	23	.	.	PUNCT
ijtc-765	51	1	the	the	DET
ijtc-765	51	2	difference	difference	NOUN
ijtc-765	51	3	between	between	ADP
ijtc-765	51	4	this	this	PRON
ijtc-765	51	5	and	and	CCONJ
ijtc-765	51	6	previous	previous	ADJ
ijtc-765	51	7	studies	study	NOUN
ijtc-765	51	8	is	be	AUX
ijtc-765	51	9	that	that	SCONJ
ijtc-765	51	10	the	the	DET
ijtc-765	51	11	research	research	NOUN
ijtc-765	51	12	focuses	focus	VERB
ijtc-765	51	13	on	on	ADP
ijtc-765	51	14	evaluating	evaluate	VERB
ijtc-765	51	15	fraud	fraud	NOUN
ijtc-765	51	16	risk	risk	NOUN
ijtc-765	51	17	management	management	NOUN
ijtc-765	51	18	based	base	VERB
ijtc-765	51	19	on	on	ADP
ijtc-765	51	20	the	the	DET
ijtc-765	51	21	coso	coso	PROPN
ijtc-765	51	22	frm	frm	PROPN
ijtc-765	51	23	with	with	ADP
ijtc-765	51	24	a	a	DET
ijtc-765	51	25	maturity	maturity	NOUN
ijtc-765	51	26	level	level	NOUN
ijtc-765	51	27	model	model	NOUN
ijtc-765	51	28	based	base	VERB
ijtc-765	51	29	on	on	ADP
ijtc-765	51	30	the	the	DET
ijtc-765	51	31	enterprise	enterprise	NOUN
ijtc-765	51	32	antifraud	antifraud	PROPN
ijtc-765	51	33	maturity	maturity	PROPN
ijtc-765	51	34	assessment	assessment	NOUN
ijtc-765	51	35	model	model	NOUN
ijtc-765	51	36	©	©	PROPN
ijtc-765	51	37	.	.	PUNCT
ijtc-765	52	1	acfe	acfe	PROPN
ijtc-765	52	2	recommends	recommend	VERB
ijtc-765	52	3	this	this	DET
ijtc-765	52	4	model	model	NOUN
ijtc-765	52	5	in	in	ADP
ijtc-765	52	6	the	the	DET
ijtc-765	52	7	anti	anti	ADJ
ijtc-765	52	8	-	-	ADJ
ijtc-765	52	9	fraud	fraud	ADJ
ijtc-765	52	10	playbook	playbook	NOUN
ijtc-765	52	11	:	:	PUNCT
ijtc-765	52	12	the	the	DET
ijtc-765	52	13	best	good	ADJ
ijtc-765	52	14	defense	defense	NOUN
ijtc-765	52	15	is	be	AUX
ijtc-765	52	16	a	a	DET
ijtc-765	52	17	good	good	ADJ
ijtc-765	52	18	offense	offense	NOUN
ijtc-765	52	19	,	,	PUNCT
ijtc-765	52	20	since	since	SCONJ
ijtc-765	52	21	it	it	PRON
ijtc-765	52	22	is	be	AUX
ijtc-765	52	23	specifically	specifically	ADV
ijtc-765	52	24	based	base	VERB
ijtc-765	52	25	on	on	ADP
ijtc-765	52	26	the	the	DET
ijtc-765	52	27	five	five	NUM
ijtc-765	52	28	principles	principle	NOUN
ijtc-765	52	29	of	of	ADP
ijtc-765	52	30	coso	coso	PROPN
ijtc-765	52	31	frm	frm	PROPN
ijtc-765	52	32	(	(	PUNCT
ijtc-765	52	33	acfe	acfe	PROPN
ijtc-765	52	34	&	&	CCONJ
ijtc-765	52	35	grant	grant	PROPN
ijtc-765	52	36	thornton	thornton	PROPN
ijtc-765	52	37	llp	llp	PROPN
ijtc-765	52	38	,	,	PUNCT
ijtc-765	52	39	2020	2020	NUM
ijtc-765	52	40	)	)	PUNCT
ijtc-765	52	41	.	.	PUNCT
ijtc-765	53	1	the	the	DET
ijtc-765	53	2	relationship	relationship	NOUN
ijtc-765	53	3	between	between	ADP
ijtc-765	53	4	the	the	DET
ijtc-765	53	5	coso	coso	PROPN
ijtc-765	53	6	frm	frm	PROPN
ijtc-765	53	7	principles	principle	NOUN
ijtc-765	53	8	and	and	CCONJ
ijtc-765	53	9	the	the	DET
ijtc-765	53	10	maturity	maturity	NOUN
ijtc-765	53	11	level	level	NOUN
ijtc-765	53	12	in	in	ADP
ijtc-765	53	13	the	the	DET
ijtc-765	53	14	model	model	NOUN
ijtc-765	53	15	can	can	AUX
ijtc-765	53	16	be	be	AUX
ijtc-765	53	17	seen	see	VERB
ijtc-765	53	18	in	in	ADP
ijtc-765	53	19	figure	figure	NOUN
ijtc-765	53	20	1	1	NUM
ijtc-765	53	21	.	.	PUNCT
ijtc-765	54	1	in	in	ADP
ijtc-765	54	2	addition	addition	NOUN
ijtc-765	54	3	,	,	PUNCT
ijtc-765	54	4	based	base	VERB
ijtc-765	54	5	on	on	ADP
ijtc-765	54	6	yeni	yeni	PROPN
ijtc-765	54	7	et	et	PROPN
ijtc-765	54	8	al	al	PROPN
ijtc-765	54	9	(	(	PUNCT
ijtc-765	54	10	2020	2020	NUM
ijtc-765	54	11	)	)	PUNCT
ijtc-765	54	12	studies	study	NOUN
ijtc-765	54	13	related	relate	VERB
ijtc-765	54	14	to	to	PART
ijtc-765	54	15	fraud	fraud	VERB
ijtc-765	54	16	with	with	ADP
ijtc-765	54	17	the	the	DET
ijtc-765	54	18	object	object	NOUN
ijtc-765	54	19	of	of	ADP
ijtc-765	54	20	research	research	NOUN
ijtc-765	54	21	in	in	ADP
ijtc-765	54	22	the	the	DET
ijtc-765	54	23	public	public	ADJ
ijtc-765	54	24	sector	sector	NOUN
ijtc-765	54	25	such	such	ADJ
ijtc-765	54	26	as	as	ADP
ijtc-765	54	27	government	government	NOUN
ijtc-765	54	28	and	and	CCONJ
ijtc-765	54	29	dgt	dgt	NOUN
ijtc-765	54	30	are	be	AUX
ijtc-765	54	31	rarely	rarely	ADV
ijtc-765	54	32	found	find	VERB
ijtc-765	54	33	.	.	PUNCT
ijtc-765	55	1	the	the	DET
ijtc-765	55	2	evaluation	evaluation	NOUN
ijtc-765	55	3	to	to	PART
ijtc-765	55	4	measure	measure	VERB
ijtc-765	55	5	the	the	DET
ijtc-765	55	6	maturity	maturity	NOUN
ijtc-765	55	7	level	level	NOUN
ijtc-765	55	8	of	of	ADP
ijtc-765	55	9	the	the	DET
ijtc-765	55	10	fraud	fraud	NOUN
ijtc-765	55	11	risk	risk	NOUN
ijtc-765	55	12	management	management	NOUN
ijtc-765	55	13	program	program	NOUN
ijtc-765	55	14	in	in	ADP
ijtc-765	55	15	the	the	DET
ijtc-765	55	16	dgt	dgt	PROPN
ijtc-765	55	17	unit	unit	NOUN
ijtc-765	55	18	will	will	AUX
ijtc-765	55	19	provide	provide	VERB
ijtc-765	55	20	a	a	DET
ijtc-765	55	21	clear	clear	ADJ
ijtc-765	55	22	picture	picture	NOUN
ijtc-765	55	23	of	of	ADP
ijtc-765	55	24	the	the	DET
ijtc-765	55	25	condition	condition	NOUN
ijtc-765	55	26	and	and	CCONJ
ijtc-765	55	27	the	the	DET
ijtc-765	55	28	effectiveness	effectiveness	NOUN
ijtc-765	55	29	of	of	ADP
ijtc-765	55	30	fraud	fraud	NOUN
ijtc-765	55	31	risk	risk	NOUN
ijtc-765	55	32	management	management	NOUN
ijtc-765	55	33	being	be	AUX
ijtc-765	55	34	carried	carry	VERB
ijtc-765	55	35	out	out	ADP
ijtc-765	55	36	and	and	CCONJ
ijtc-765	55	37	will	will	AUX
ijtc-765	55	38	identify	identify	VERB
ijtc-765	55	39	areas	area	NOUN
ijtc-765	55	40	that	that	PRON
ijtc-765	55	41	need	need	VERB
ijtc-765	55	42	improvement	improvement	NOUN
ijtc-765	55	43	to	to	PART
ijtc-765	55	44	achieve	achieve	VERB
ijtc-765	55	45	the	the	DET
ijtc-765	55	46	desired	desire	VERB
ijtc-765	55	47	level	level	NOUN
ijtc-765	55	48	.	.	PUNCT
ijtc-765	56	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	56	2	maturity	maturity	NOUN
ijtc-765	56	3	level	level	NOUN
ijtc-765	56	4	of	of	ADP
ijtc-765	56	5	fraud	fraud	NOUN
ijtc-765	56	6	risk	risk	NOUN
ijtc-765	56	7	management	management	NOUN
ijtc-765	56	8	in	in	ADP
ijtc-765	56	9	tax	tax	NOUN
ijtc-765	56	10	institutions	institution	NOUN
ijtc-765	56	11	in	in	ADP
ijtc-765	56	12	indonesia	indonesia	PROPN
ijtc-765	56	13	wibawa	wibawa	PROPN
ijtc-765	56	14	and	and	CCONJ
ijtc-765	56	15	tobing	tobe	VERB
ijtc-765	56	16	587	587	NUM
ijtc-765	56	17	|	|	ADV
ijtc-765	56	18	ilomata	ilomata	NOUN
ijtc-765	56	19	international	international	ADJ
ijtc-765	56	20	journal	journal	NOUN
ijtc-765	56	21	of	of	ADP
ijtc-765	56	22	tax	tax	PROPN
ijtc-765	56	23	&	&	CCONJ
ijtc-765	56	24	accounting	accounting	PROPN
ijtc-765	56	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	56	26	figure	figure	NOUN
ijtc-765	56	27	1	1	NUM
ijtc-765	56	28	.	.	X
ijtc-765	56	29	relationship	relationship	NOUN
ijtc-765	56	30	between	between	ADP
ijtc-765	56	31	5	5	NUM
ijtc-765	56	32	coso	coso	PROPN
ijtc-765	56	33	frm	frm	PROPN
ijtc-765	56	34	principles	principle	NOUN
ijtc-765	56	35	and	and	CCONJ
ijtc-765	56	36	maturity	maturity	NOUN
ijtc-765	56	37	levels	level	NOUN
ijtc-765	56	38	source	source	NOUN
ijtc-765	56	39	:	:	PUNCT
ijtc-765	56	40	acfe	acfe	PROPN
ijtc-765	56	41	&	&	CCONJ
ijtc-765	56	42	grant	grant	PROPN
ijtc-765	56	43	thornton	thornton	PROPN
ijtc-765	56	44	llp	llp	PROPN
ijtc-765	56	45	(	(	PUNCT
ijtc-765	56	46	2020	2020	NUM
ijtc-765	56	47	)	)	PUNCT
ijtc-765	56	48	method	method	NOUN
ijtc-765	56	49	this	this	PRON
ijtc-765	56	50	is	be	AUX
ijtc-765	56	51	a	a	DET
ijtc-765	56	52	qualitative	qualitative	ADJ
ijtc-765	56	53	descriptive	descriptive	ADJ
ijtc-765	56	54	approach	approach	NOUN
ijtc-765	56	55	study	study	NOUN
ijtc-765	56	56	designed	design	VERB
ijtc-765	56	57	to	to	PART
ijtc-765	56	58	understand	understand	VERB
ijtc-765	56	59	a	a	DET
ijtc-765	56	60	phenomenon	phenomenon	NOUN
ijtc-765	56	61	from	from	ADP
ijtc-765	56	62	the	the	DET
ijtc-765	56	63	perspective	perspective	NOUN
ijtc-765	56	64	of	of	ADP
ijtc-765	56	65	participants	participant	NOUN
ijtc-765	56	66	,	,	PUNCT
ijtc-765	56	67	thus	thus	ADV
ijtc-765	56	68	the	the	DET
ijtc-765	56	69	results	result	NOUN
ijtc-765	56	70	are	be	AUX
ijtc-765	56	71	descriptive	descriptive	ADJ
ijtc-765	56	72	.	.	PUNCT
ijtc-765	57	1	(	(	PUNCT
ijtc-765	57	2	merriam	merriam	PROPN
ijtc-765	57	3	&	&	CCONJ
ijtc-765	57	4	grenier	grenier	PROPN
ijtc-765	57	5	,	,	PUNCT
ijtc-765	57	6	2019	2019	NUM
ijtc-765	57	7	)	)	PUNCT
ijtc-765	57	8	.	.	PUNCT
ijtc-765	58	1	the	the	DET
ijtc-765	58	2	object	object	NOUN
ijtc-765	58	3	of	of	ADP
ijtc-765	58	4	this	this	DET
ijtc-765	58	5	research	research	NOUN
ijtc-765	58	6	is	be	AUX
ijtc-765	58	7	the	the	DET
ijtc-765	58	8	directorate	directorate	ADJ
ijtc-765	58	9	general	general	NOUN
ijtc-765	58	10	of	of	ADP
ijtc-765	58	11	taxes	taxis	NOUN
ijtc-765	58	12	(	(	PUNCT
ijtc-765	58	13	dgt	dgt	NOUN
ijtc-765	58	14	)	)	PUNCT
ijtc-765	58	15	.	.	PUNCT
ijtc-765	59	1	the	the	DET
ijtc-765	59	2	case	case	NOUN
ijtc-765	59	3	study	study	NOUN
ijtc-765	59	4	is	be	AUX
ijtc-765	59	5	conducted	conduct	VERB
ijtc-765	59	6	on	on	ADP
ijtc-765	59	7	the	the	DET
ijtc-765	59	8	taxpayer	taxpayer	NOUN
ijtc-765	59	9	compliance	compliance	NOUN
ijtc-765	59	10	supervision	supervision	NOUN
ijtc-765	59	11	function	function	NOUN
ijtc-765	59	12	at	at	ADP
ijtc-765	59	13	the	the	DET
ijtc-765	59	14	head	head	NOUN
ijtc-765	59	15	office	office	NOUN
ijtc-765	59	16	level	level	NOUN
ijtc-765	59	17	carried	carry	VERB
ijtc-765	59	18	out	out	ADP
ijtc-765	59	19	by	by	ADP
ijtc-765	59	20	2	2	NUM
ijtc-765	59	21	echelon	echelon	NOUN
ijtc-765	59	22	ii	ii	NOUN
ijtc-765	59	23	units	unit	NOUN
ijtc-765	59	24	in	in	ADP
ijtc-765	59	25	the	the	DET
ijtc-765	59	26	dgt	dgt	NOUN
ijtc-765	59	27	,	,	PUNCT
ijtc-765	59	28	namely	namely	ADV
ijtc-765	59	29	the	the	DET
ijtc-765	59	30	vw	vw	PROPN
ijtc-765	59	31	and	and	CCONJ
ijtc-765	59	32	the	the	DET
ijtc-765	59	33	xyz	xyz	PROPN
ijtc-765	59	34	units	unit	NOUN
ijtc-765	59	35	.	.	PUNCT
ijtc-765	60	1	for	for	ADP
ijtc-765	60	2	the	the	DET
ijtc-765	60	3	data	data	NOUN
ijtc-765	60	4	collection	collection	NOUN
ijtc-765	60	5	,	,	PUNCT
ijtc-765	60	6	semi	semi	ADJ
ijtc-765	60	7	-	-	ADJ
ijtc-765	60	8	structured	structured	ADJ
ijtc-765	60	9	interviews	interview	NOUN
ijtc-765	60	10	and	and	CCONJ
ijtc-765	60	11	document	document	NOUN
ijtc-765	60	12	analysis	analysis	NOUN
ijtc-765	60	13	were	be	AUX
ijtc-765	60	14	implemented	implement	VERB
ijtc-765	60	15	.	.	PUNCT
ijtc-765	61	1	interviews	interview	NOUN
ijtc-765	61	2	were	be	AUX
ijtc-765	61	3	conducted	conduct	VERB
ijtc-765	61	4	with	with	ADP
ijtc-765	61	5	12	12	NUM
ijtc-765	61	6	informants	informant	NOUN
ijtc-765	61	7	involved	involve	VERB
ijtc-765	61	8	in	in	ADP
ijtc-765	61	9	the	the	DET
ijtc-765	61	10	risk	risk	NOUN
ijtc-765	61	11	management	management	NOUN
ijtc-765	61	12	process	process	NOUN
ijtc-765	61	13	in	in	ADP
ijtc-765	61	14	both	both	DET
ijtc-765	61	15	units	unit	NOUN
ijtc-765	61	16	,	,	PUNCT
ijtc-765	61	17	the	the	DET
ijtc-765	61	18	risk	risk	NOUN
ijtc-765	61	19	management	management	NOUN
ijtc-765	61	20	in	in	ADP
ijtc-765	61	21	dgt	dgt	PROPN
ijtc-765	61	22	,	,	PUNCT
ijtc-765	61	23	the	the	DET
ijtc-765	61	24	investigation	investigation	NOUN
ijtc-765	61	25	unit	unit	NOUN
ijtc-765	61	26	,	,	PUNCT
ijtc-765	61	27	as	as	ADV
ijtc-765	61	28	well	well	ADV
ijtc-765	61	29	as	as	ADP
ijtc-765	61	30	the	the	DET
ijtc-765	61	31	implementation	implementation	NOUN
ijtc-765	61	32	of	of	ADP
ijtc-765	61	33	antifraud	antifraud	PROPN
ijtc-765	61	34	programs	program	NOUN
ijtc-765	61	35	in	in	ADP
ijtc-765	61	36	dgt	dgt	PROPN
ijtc-765	61	37	.	.	PUNCT
ijtc-765	62	1	the	the	DET
ijtc-765	62	2	informant	informant	NOUN
ijtc-765	62	3	profile	profile	VERB
ijtc-765	62	4	details	detail	NOUN
ijtc-765	62	5	for	for	ADP
ijtc-765	62	6	vw	vw	PROPN
ijtc-765	62	7	unit	unit	NOUN
ijtc-765	62	8	are	be	AUX
ijtc-765	62	9	2	2	NUM
ijtc-765	62	10	echelon	echelon	NOUN
ijtc-765	62	11	iv	iv	NOUN
ijtc-765	62	12	level	level	NOUN
ijtc-765	62	13	officials	official	NOUN
ijtc-765	62	14	as	as	ADP
ijtc-765	62	15	business	business	NOUN
ijtc-765	62	16	process	process	NOUN
ijtc-765	62	17	owners	owner	NOUN
ijtc-765	62	18	and	and	CCONJ
ijtc-765	62	19	1	1	NUM
ijtc-765	62	20	echelon	echelon	NOUN
ijtc-765	62	21	iv	iv	NOUN
ijtc-765	62	22	level	level	NOUN
ijtc-765	62	23	official	official	NOUN
ijtc-765	62	24	who	who	PRON
ijtc-765	62	25	handles	handle	VERB
ijtc-765	62	26	risk	risk	NOUN
ijtc-765	62	27	management	management	NOUN
ijtc-765	62	28	and	and	CCONJ
ijtc-765	62	29	risk	risk	NOUN
ijtc-765	62	30	management	management	NOUN
ijtc-765	62	31	compliance	compliance	NOUN
ijtc-765	62	32	unit	unit	NOUN
ijtc-765	62	33	(	(	PUNCT
ijtc-765	62	34	ukmr	ukmr	PROPN
ijtc-765	62	35	)	)	PUNCT
ijtc-765	62	36	.	.	PUNCT
ijtc-765	63	1	meanwhile	meanwhile	ADV
ijtc-765	63	2	in	in	ADP
ijtc-765	63	3	the	the	DET
ijtc-765	63	4	xyz	xyz	PROPN
ijtc-765	63	5	unit	unit	NOUN
ijtc-765	63	6	,	,	PUNCT
ijtc-765	63	7	there	there	PRON
ijtc-765	63	8	are	be	VERB
ijtc-765	63	9	1	1	NUM
ijtc-765	63	10	echelon	echelon	NOUN
ijtc-765	63	11	iv	iv	NOUN
ijtc-765	63	12	level	level	NOUN
ijtc-765	63	13	official	official	NOUN
ijtc-765	63	14	and	and	CCONJ
ijtc-765	63	15	1	1	NUM
ijtc-765	63	16	staff	staff	NOUN
ijtc-765	63	17	member	member	NOUN
ijtc-765	63	18	as	as	ADP
ijtc-765	63	19	the	the	DET
ijtc-765	63	20	owner	owner	NOUN
ijtc-765	63	21	of	of	ADP
ijtc-765	63	22	the	the	DET
ijtc-765	63	23	business	business	NOUN
ijtc-765	63	24	process	process	NOUN
ijtc-765	63	25	,	,	PUNCT
ijtc-765	63	26	1	1	NUM
ijtc-765	63	27	staff	staff	NOUN
ijtc-765	63	28	member	member	NOUN
ijtc-765	63	29	who	who	PRON
ijtc-765	63	30	handles	handle	VERB
ijtc-765	63	31	risk	risk	NOUN
ijtc-765	63	32	management	management	NOUN
ijtc-765	63	33	and	and	CCONJ
ijtc-765	63	34	1	1	NUM
ijtc-765	63	35	staff	staff	NOUN
ijtc-765	63	36	member	member	NOUN
ijtc-765	63	37	who	who	PRON
ijtc-765	63	38	serves	serve	VERB
ijtc-765	63	39	as	as	ADP
ijtc-765	63	40	ukmr	ukmr	NOUN
ijtc-765	63	41	.	.	PUNCT
ijtc-765	64	1	in	in	ADP
ijtc-765	64	2	addition	addition	NOUN
ijtc-765	64	3	,	,	PUNCT
ijtc-765	64	4	interviews	interview	NOUN
ijtc-765	64	5	were	be	AUX
ijtc-765	64	6	also	also	ADV
ijtc-765	64	7	conducted	conduct	VERB
ijtc-765	64	8	with	with	ADP
ijtc-765	64	9	the	the	DET
ijtc-765	64	10	directorate	directorate	NOUN
ijtc-765	64	11	of	of	ADP
ijtc-765	64	12	internal	internal	ADJ
ijtc-765	64	13	compliance	compliance	NOUN
ijtc-765	64	14	and	and	CCONJ
ijtc-765	64	15	apparatus	apparatus	NOUN
ijtc-765	64	16	resource	resource	NOUN
ijtc-765	64	17	transformation	transformation	NOUN
ijtc-765	64	18	(	(	PUNCT
ijtc-765	64	19	kitsda	kitsda	NOUN
ijtc-765	64	20	)	)	PUNCT
ijtc-765	64	21	which	which	PRON
ijtc-765	64	22	is	be	AUX
ijtc-765	64	23	a	a	DET
ijtc-765	64	24	unit	unit	NOUN
ijtc-765	64	25	that	that	PRON
ijtc-765	64	26	handles	handle	VERB
ijtc-765	64	27	risk	risk	NOUN
ijtc-765	64	28	management	management	NOUN
ijtc-765	64	29	,	,	PUNCT
ijtc-765	64	30	internal	internal	ADJ
ijtc-765	64	31	compliance	compliance	NOUN
ijtc-765	64	32	and	and	CCONJ
ijtc-765	64	33	investigation	investigation	NOUN
ijtc-765	64	34	units	unit	NOUN
ijtc-765	64	35	at	at	ADP
ijtc-765	64	36	the	the	DET
ijtc-765	64	37	dgt	dgt	PROPN
ijtc-765	64	38	level	level	NOUN
ijtc-765	64	39	.	.	PUNCT
ijtc-765	65	1	moreover	moreover	ADV
ijtc-765	65	2	,	,	PUNCT
ijtc-765	65	3	interviews	interview	NOUN
ijtc-765	65	4	at	at	ADP
ijtc-765	65	5	the	the	DET
ijtc-765	65	6	directorate	directorate	NOUN
ijtc-765	65	7	of	of	ADP
ijtc-765	65	8	kitsda	kitsda	NOUN
ijtc-765	65	9	were	be	AUX
ijtc-765	65	10	conducted	conduct	VERB
ijtc-765	65	11	with	with	ADP
ijtc-765	65	12	1	1	NUM
ijtc-765	65	13	echelon	echelon	NOUN
ijtc-765	65	14	iv	iv	NUM
ijtc-765	65	15	-	-	PUNCT
ijtc-765	65	16	level	level	NOUN
ijtc-765	65	17	official	official	NOUN
ijtc-765	65	18	related	relate	VERB
ijtc-765	65	19	to	to	ADP
ijtc-765	65	20	risk	risk	NOUN
ijtc-765	65	21	management	management	NOUN
ijtc-765	65	22	,	,	PUNCT
ijtc-765	65	23	1	1	NUM
ijtc-765	65	24	echelon	echelon	NOUN
ijtc-765	65	25	iv	iv	NUM
ijtc-765	65	26	-	-	PUNCT
ijtc-765	65	27	level	level	NOUN
ijtc-765	65	28	official	official	NOUN
ijtc-765	65	29	of	of	ADP
ijtc-765	65	30	internal	internal	ADJ
ijtc-765	65	31	compliance	compliance	NOUN
ijtc-765	65	32	testing	testing	NOUN
ijtc-765	65	33	,	,	PUNCT
ijtc-765	65	34	1	1	NUM
ijtc-765	65	35	echelon	echelon	NOUN
ijtc-765	65	36	iv	iv	NUM
ijtc-765	65	37	-	-	PUNCT
ijtc-765	65	38	level	level	NOUN
ijtc-765	65	39	official	official	NOUN
ijtc-765	65	40	related	relate	VERB
ijtc-765	65	41	to	to	ADP
ijtc-765	65	42	the	the	DET
ijtc-765	65	43	internalization	internalization	NOUN
ijtc-765	65	44	of	of	ADP
ijtc-765	65	45	anti	anti	ADJ
ijtc-765	65	46	-	-	ADJ
ijtc-765	65	47	fraud	fraud	ADJ
ijtc-765	65	48	programs	program	NOUN
ijtc-765	65	49	in	in	ADP
ijtc-765	65	50	dgt	dgt	PROPN
ijtc-765	65	51	,	,	PUNCT
ijtc-765	65	52	and	and	CCONJ
ijtc-765	65	53	2	2	NUM
ijtc-765	65	54	echelon	echelon	NOUN
ijtc-765	65	55	iv	iv	NUM
ijtc-765	65	56	-	-	PUNCT
ijtc-765	65	57	level	level	NOUN
ijtc-765	65	58	officials	official	NOUN
ijtc-765	65	59	in	in	ADP
ijtc-765	65	60	the	the	DET
ijtc-765	65	61	internal	internal	ADJ
ijtc-765	65	62	investigation	investigation	NOUN
ijtc-765	65	63	function	function	NOUN
ijtc-765	65	64	in	in	ADP
ijtc-765	65	65	dgt	dgt	PROPN
ijtc-765	65	66	.	.	PUNCT
ijtc-765	66	1	the	the	DET
ijtc-765	66	2	interview	interview	NOUN
ijtc-765	66	3	results	result	NOUN
ijtc-765	66	4	serve	serve	VERB
ijtc-765	66	5	as	as	ADP
ijtc-765	66	6	the	the	DET
ijtc-765	66	7	primary	primary	ADJ
ijtc-765	66	8	data	datum	NOUN
ijtc-765	66	9	in	in	ADP
ijtc-765	66	10	this	this	DET
ijtc-765	66	11	study	study	NOUN
ijtc-765	66	12	,	,	PUNCT
ijtc-765	66	13	whereas	whereas	SCONJ
ijtc-765	66	14	the	the	DET
ijtc-765	66	15	secondary	secondary	ADJ
ijtc-765	66	16	data	datum	NOUN
ijtc-765	66	17	is	be	AUX
ijtc-765	66	18	obtained	obtain	VERB
ijtc-765	66	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	66	20	maturity	maturity	NOUN
ijtc-765	66	21	level	level	NOUN
ijtc-765	66	22	of	of	ADP
ijtc-765	66	23	fraud	fraud	NOUN
ijtc-765	66	24	risk	risk	NOUN
ijtc-765	66	25	management	management	NOUN
ijtc-765	66	26	in	in	ADP
ijtc-765	66	27	tax	tax	NOUN
ijtc-765	66	28	institutions	institution	NOUN
ijtc-765	66	29	in	in	ADP
ijtc-765	66	30	indonesia	indonesia	PROPN
ijtc-765	66	31	wibawa	wibawa	PROPN
ijtc-765	66	32	and	and	CCONJ
ijtc-765	66	33	tobing	tobe	VERB
ijtc-765	66	34	588	588	NUM
ijtc-765	66	35	|	|	ADV
ijtc-765	66	36	ilomata	ilomata	PROPN
ijtc-765	66	37	international	international	ADJ
ijtc-765	66	38	journal	journal	NOUN
ijtc-765	66	39	of	of	ADP
ijtc-765	66	40	tax	tax	PROPN
ijtc-765	66	41	&	&	CCONJ
ijtc-765	66	42	accounting	accounting	NOUN
ijtc-765	66	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-765	66	44	from	from	ADP
ijtc-765	66	45	internal	internal	ADJ
ijtc-765	66	46	documents	document	NOUN
ijtc-765	66	47	such	such	ADJ
ijtc-765	66	48	as	as	ADP
ijtc-765	66	49	documents	document	NOUN
ijtc-765	66	50	related	relate	VERB
ijtc-765	66	51	to	to	PART
ijtc-765	66	52	risk	risk	NOUN
ijtc-765	66	53	management	management	NOUN
ijtc-765	66	54	structure	structure	NOUN
ijtc-765	66	55	,	,	PUNCT
ijtc-765	66	56	regulations	regulation	NOUN
ijtc-765	66	57	related	relate	VERB
ijtc-765	66	58	to	to	ADP
ijtc-765	66	59	risk	risk	NOUN
ijtc-765	66	60	management	management	NOUN
ijtc-765	66	61	,	,	PUNCT
ijtc-765	66	62	socialization	socialization	NOUN
ijtc-765	66	63	materials	material	NOUN
ijtc-765	66	64	of	of	ADP
ijtc-765	66	65	anti	anti	ADJ
ijtc-765	66	66	-	-	ADJ
ijtc-765	66	67	fraud	fraud	ADJ
ijtc-765	66	68	programs	program	NOUN
ijtc-765	66	69	and	and	CCONJ
ijtc-765	66	70	leadership	leadership	NOUN
ijtc-765	66	71	commitment	commitment	NOUN
ijtc-765	66	72	.	.	PUNCT
ijtc-765	67	1	the	the	DET
ijtc-765	67	2	documents	document	NOUN
ijtc-765	67	3	related	relate	VERB
ijtc-765	67	4	to	to	ADP
ijtc-765	67	5	risk	risk	NOUN
ijtc-765	67	6	management	management	NOUN
ijtc-765	67	7	are	be	AUX
ijtc-765	67	8	confidential	confidential	ADJ
ijtc-765	67	9	and	and	CCONJ
ijtc-765	67	10	can	can	AUX
ijtc-765	67	11	not	not	PART
ijtc-765	67	12	be	be	AUX
ijtc-765	67	13	disclosed	disclose	VERB
ijtc-765	67	14	to	to	ADP
ijtc-765	67	15	public	public	NOUN
ijtc-765	67	16	.	.	PUNCT
ijtc-765	68	1	additionally	additionally	ADV
ijtc-765	68	2	,	,	PUNCT
ijtc-765	68	3	documents	document	NOUN
ijtc-765	68	4	obtained	obtain	VERB
ijtc-765	68	5	externally	externally	ADV
ijtc-765	68	6	include	include	VERB
ijtc-765	68	7	journals	journal	NOUN
ijtc-765	68	8	,	,	PUNCT
ijtc-765	68	9	publications	publication	NOUN
ijtc-765	68	10	,	,	PUNCT
ijtc-765	68	11	frameworks	framework	NOUN
ijtc-765	68	12	/	/	SYM
ijtc-765	68	13	theories	theory	NOUN
ijtc-765	68	14	,	,	PUNCT
ijtc-765	68	15	internet	internet	NOUN
ijtc-765	68	16	pages	page	NOUN
ijtc-765	68	17	,	,	PUNCT
ijtc-765	68	18	and	and	CCONJ
ijtc-765	68	19	other	other	ADJ
ijtc-765	68	20	supporting	support	VERB
ijtc-765	68	21	documents	document	NOUN
ijtc-765	68	22	.	.	PUNCT
ijtc-765	69	1	furthermore	furthermore	ADV
ijtc-765	69	2	,	,	PUNCT
ijtc-765	69	3	content	content	ADJ
ijtc-765	69	4	analysis	analysis	NOUN
ijtc-765	69	5	is	be	AUX
ijtc-765	69	6	selected	select	VERB
ijtc-765	69	7	as	as	ADP
ijtc-765	69	8	the	the	DET
ijtc-765	69	9	data	datum	NOUN
ijtc-765	69	10	analysis	analysis	NOUN
ijtc-765	69	11	techniques	technique	NOUN
ijtc-765	69	12	.	.	PUNCT
ijtc-765	70	1	the	the	DET
ijtc-765	70	2	analysis	analysis	NOUN
ijtc-765	70	3	aims	aim	VERB
ijtc-765	70	4	to	to	PART
ijtc-765	70	5	draw	draw	VERB
ijtc-765	70	6	conclusions	conclusion	NOUN
ijtc-765	70	7	from	from	ADP
ijtc-765	70	8	documents	document	NOUN
ijtc-765	70	9	(	(	PUNCT
ijtc-765	70	10	transcripts	transcript	NOUN
ijtc-765	70	11	of	of	ADP
ijtc-765	70	12	interview	interview	NOUN
ijtc-765	70	13	results	result	NOUN
ijtc-765	70	14	,	,	PUNCT
ijtc-765	70	15	and	and	CCONJ
ijtc-765	70	16	documents	document	NOUN
ijtc-765	70	17	)	)	PUNCT
ijtc-765	70	18	by	by	ADP
ijtc-765	70	19	conducting	conduct	VERB
ijtc-765	70	20	indepth	indepth	ADJ
ijtc-765	70	21	discussions	discussion	NOUN
ijtc-765	70	22	(	(	PUNCT
ijtc-765	70	23	maulid	maulid	NOUN
ijtc-765	70	24	,	,	PUNCT
ijtc-765	70	25	2021	2021	NUM
ijtc-765	70	26	)	)	PUNCT
ijtc-765	70	27	.	.	PUNCT
ijtc-765	71	1	in	in	ADP
ijtc-765	71	2	this	this	DET
ijtc-765	71	3	study	study	NOUN
ijtc-765	71	4	,	,	PUNCT
ijtc-765	71	5	the	the	DET
ijtc-765	71	6	results	result	NOUN
ijtc-765	71	7	of	of	ADP
ijtc-765	71	8	interviews	interview	NOUN
ijtc-765	71	9	with	with	ADP
ijtc-765	71	10	informants	informant	NOUN
ijtc-765	71	11	ware	ware	VERB
ijtc-765	71	12	content	content	NOUN
ijtc-765	71	13	analyses	analysis	NOUN
ijtc-765	71	14	,	,	PUNCT
ijtc-765	71	15	with	with	ADP
ijtc-765	71	16	quotes	quote	NOUN
ijtc-765	71	17	and	and	CCONJ
ijtc-765	71	18	words	word	NOUN
ijtc-765	71	19	used	use	VERB
ijtc-765	71	20	to	to	PART
ijtc-765	71	21	answer	answer	VERB
ijtc-765	71	22	the	the	DET
ijtc-765	71	23	research	research	NOUN
ijtc-765	71	24	questions	question	NOUN
ijtc-765	71	25	and	and	CCONJ
ijtc-765	71	26	the	the	DET
ijtc-765	71	27	interpretation	interpretation	NOUN
ijtc-765	71	28	of	of	ADP
ijtc-765	71	29	the	the	DET
ijtc-765	71	30	selection	selection	NOUN
ijtc-765	71	31	of	of	ADP
ijtc-765	71	32	fraud	fraud	NOUN
ijtc-765	71	33	risk	risk	NOUN
ijtc-765	71	34	management	management	NOUN
ijtc-765	71	35	maturity	maturity	NOUN
ijtc-765	71	36	levels	level	NOUN
ijtc-765	71	37	.	.	PUNCT
ijtc-765	72	1	the	the	DET
ijtc-765	72	2	results	result	NOUN
ijtc-765	72	3	of	of	ADP
ijtc-765	72	4	the	the	DET
ijtc-765	72	5	interview	interview	NOUN
ijtc-765	72	6	as	as	ADP
ijtc-765	72	7	evidence	evidence	NOUN
ijtc-765	72	8	are	be	AUX
ijtc-765	72	9	then	then	ADV
ijtc-765	72	10	interpreted	interpret	VERB
ijtc-765	72	11	and	and	CCONJ
ijtc-765	72	12	conclusions	conclusion	NOUN
ijtc-765	72	13	are	be	AUX
ijtc-765	72	14	made	make	VERB
ijtc-765	72	15	by	by	ADP
ijtc-765	72	16	the	the	DET
ijtc-765	72	17	author	author	NOUN
ijtc-765	72	18	through	through	ADP
ijtc-765	72	19	an	an	DET
ijtc-765	72	20	assessment	assessment	NOUN
ijtc-765	72	21	based	base	VERB
ijtc-765	72	22	on	on	ADP
ijtc-765	72	23	the	the	DET
ijtc-765	72	24	value	value	NOUN
ijtc-765	72	25	score	score	NOUN
ijtc-765	72	26	in	in	ADP
ijtc-765	72	27	accordance	accordance	NOUN
ijtc-765	72	28	with	with	ADP
ijtc-765	72	29	the	the	DET
ijtc-765	72	30	five	five	NUM
ijtc-765	72	31	principles	principle	NOUN
ijtc-765	72	32	of	of	ADP
ijtc-765	72	33	coso	coso	PROPN
ijtc-765	72	34	fraud	fraud	PROPN
ijtc-765	72	35	risk	risk	NOUN
ijtc-765	72	36	management	management	NOUN
ijtc-765	72	37	(	(	PUNCT
ijtc-765	72	38	frm	frm	PROPN
ijtc-765	72	39	)	)	PUNCT
ijtc-765	72	40	and	and	CCONJ
ijtc-765	72	41	the	the	DET
ijtc-765	72	42	level	level	NOUN
ijtc-765	72	43	of	of	ADP
ijtc-765	72	44	maturity	maturity	NOUN
ijtc-765	72	45	based	base	VERB
ijtc-765	72	46	on	on	ADP
ijtc-765	72	47	the	the	DET
ijtc-765	72	48	level	level	NOUN
ijtc-765	72	49	of	of	ADP
ijtc-765	72	50	maturity	maturity	NOUN
ijtc-765	72	51	enterprise	enterprise	NOUN
ijtc-765	72	52	anti	anti	ADJ
ijtc-765	72	53	-	-	ADJ
ijtc-765	72	54	fraud	fraud	ADJ
ijtc-765	72	55	maturity	maturity	NOUN
ijtc-765	72	56	assessment	assessment	NOUN
ijtc-765	72	57	model	model	NOUN
ijtc-765	72	58	©	©	PROPN
ijtc-765	72	59	.	.	PUNCT
ijtc-765	73	1	the	the	DET
ijtc-765	73	2	results	result	NOUN
ijtc-765	73	3	will	will	AUX
ijtc-765	73	4	produce	produce	VERB
ijtc-765	73	5	a	a	DET
ijtc-765	73	6	maturity	maturity	NOUN
ijtc-765	73	7	level	level	NOUN
ijtc-765	73	8	for	for	ADP
ijtc-765	73	9	each	each	DET
ijtc-765	73	10	coso	coso	PROPN
ijtc-765	73	11	frm	frm	PROPN
ijtc-765	73	12	principle	principle	PROPN
ijtc-765	73	13	and	and	CCONJ
ijtc-765	73	14	an	an	DET
ijtc-765	73	15	overall	overall	ADJ
ijtc-765	73	16	level	level	NOUN
ijtc-765	73	17	of	of	ADP
ijtc-765	73	18	fraud	fraud	NOUN
ijtc-765	73	19	risk	risk	NOUN
ijtc-765	73	20	management	management	NOUN
ijtc-765	73	21	.	.	PUNCT
ijtc-765	74	1	furthermore	furthermore	ADV
ijtc-765	74	2	,	,	PUNCT
ijtc-765	74	3	the	the	DET
ijtc-765	74	4	value	value	NOUN
ijtc-765	74	5	and	and	CCONJ
ijtc-765	74	6	maturity	maturity	NOUN
ijtc-765	74	7	level	level	NOUN
ijtc-765	74	8	of	of	ADP
ijtc-765	74	9	each	each	DET
ijtc-765	74	10	principle	principle	NOUN
ijtc-765	74	11	are	be	AUX
ijtc-765	74	12	compared	compare	VERB
ijtc-765	74	13	with	with	ADP
ijtc-765	74	14	the	the	DET
ijtc-765	74	15	desired	desire	VERB
ijtc-765	74	16	target	target	NOUN
ijtc-765	74	17	.	.	PUNCT
ijtc-765	75	1	the	the	DET
ijtc-765	75	2	author	author	NOUN
ijtc-765	75	3	refers	refer	VERB
ijtc-765	75	4	to	to	ADP
ijtc-765	75	5	the	the	DET
ijtc-765	75	6	publication	publication	NOUN
ijtc-765	75	7	of	of	ADP
ijtc-765	75	8	the	the	DET
ijtc-765	75	9	internal	internal	ADJ
ijtc-765	75	10	audit	audit	NOUN
ijtc-765	75	11	service	service	NOUN
ijtc-765	75	12	of	of	ADP
ijtc-765	75	13	un	un	PROPN
ijtc-765	75	14	women	woman	NOUN
ijtc-765	75	15	which	which	PRON
ijtc-765	75	16	sets	set	VERB
ijtc-765	75	17	the	the	DET
ijtc-765	75	18	condition	condition	NOUN
ijtc-765	75	19	of	of	ADP
ijtc-765	75	20	their	their	PRON
ijtc-765	75	21	anti	anti	ADJ
ijtc-765	75	22	-	-	ADJ
ijtc-765	75	23	fraud	fraud	ADJ
ijtc-765	75	24	program	program	NOUN
ijtc-765	75	25	should	should	AUX
ijtc-765	75	26	be	be	AUX
ijtc-765	75	27	level	level	NOUN
ijtc-765	75	28	4	4	NUM
ijtc-765	75	29	(	(	PUNCT
ijtc-765	75	30	managed	manage	VERB
ijtc-765	75	31	)	)	PUNCT
ijtc-765	75	32	(	(	PUNCT
ijtc-765	75	33	un	un	PROPN
ijtc-765	75	34	women	woman	NOUN
ijtc-765	75	35	,	,	PUNCT
ijtc-765	75	36	2021	2021	NUM
ijtc-765	75	37	)	)	PUNCT
ijtc-765	75	38	.	.	PUNCT
ijtc-765	76	1	the	the	DET
ijtc-765	76	2	conclusions	conclusion	NOUN
ijtc-765	76	3	drawn	draw	VERB
ijtc-765	76	4	must	must	AUX
ijtc-765	76	5	also	also	ADV
ijtc-765	76	6	be	be	AUX
ijtc-765	76	7	validly	validly	ADV
ijtc-765	76	8	replicable	replicable	ADJ
ijtc-765	76	9	(	(	PUNCT
ijtc-765	76	10	kurniasih	kurniasih	X
ijtc-765	76	11	&	&	CCONJ
ijtc-765	76	12	tobing	tobing	PROPN
ijtc-765	76	13	,	,	PUNCT
ijtc-765	76	14	2022	2022	NUM
ijtc-765	76	15	)	)	PUNCT
ijtc-765	76	16	.	.	PUNCT
ijtc-765	77	1	the	the	DET
ijtc-765	77	2	process	process	NOUN
ijtc-765	77	3	of	of	ADP
ijtc-765	77	4	drawing	draw	VERB
ijtc-765	77	5	conclusions	conclusion	NOUN
ijtc-765	77	6	related	relate	VERB
ijtc-765	77	7	to	to	ADP
ijtc-765	77	8	measuring	measure	VERB
ijtc-765	77	9	the	the	DET
ijtc-765	77	10	maturity	maturity	NOUN
ijtc-765	77	11	level	level	NOUN
ijtc-765	77	12	of	of	ADP
ijtc-765	77	13	fraud	fraud	NOUN
ijtc-765	77	14	risk	risk	NOUN
ijtc-765	77	15	management	management	NOUN
ijtc-765	77	16	in	in	ADP
ijtc-765	77	17	this	this	DET
ijtc-765	77	18	study	study	NOUN
ijtc-765	77	19	can	can	AUX
ijtc-765	77	20	be	be	AUX
ijtc-765	77	21	traced	trace	VERB
ijtc-765	77	22	and	and	CCONJ
ijtc-765	77	23	replicated	replicate	VERB
ijtc-765	77	24	validly	validly	ADV
ijtc-765	77	25	.	.	PUNCT
ijtc-765	78	1	table	table	NOUN
ijtc-765	78	2	1	1	NUM
ijtc-765	78	3	.	.	PUNCT
ijtc-765	78	4	maturity	maturity	NOUN
ijtc-765	78	5	level	level	NOUN
ijtc-765	78	6	score	score	NOUN
ijtc-765	78	7	range	range	NOUN
ijtc-765	78	8	maturity	maturity	NOUN
ijtc-765	78	9	level	level	NOUN
ijtc-765	78	10	score	score	NOUN
ijtc-765	78	11	range	range	NOUN
ijtc-765	78	12	level	level	NOUN
ijtc-765	78	13	one	one	NUM
ijtc-765	78	14	-	-	PUNCT
ijtc-765	78	15	ad	ad	NOUN
ijtc-765	78	16	hoc	hoc	X
ijtc-765	78	17	1,0	1,0	NUM
ijtc-765	78	18	≤	≤	PROPN
ijtc-765	78	19	nilai	nilai	PROPN
ijtc-765	78	20	>	>	X
ijtc-765	78	21	2,0	2,0	NUM
ijtc-765	78	22	level	level	NOUN
ijtc-765	78	23	two	two	NUM
ijtc-765	78	24	-	-	PUNCT
ijtc-765	78	25	initial	initial	ADJ
ijtc-765	78	26	2,0	2,0	NUM
ijtc-765	78	27	≤	≤	NUM
ijtc-765	78	28	nilai	nilai	PROPN
ijtc-765	78	29	>	>	X
ijtc-765	78	30	3,0	3,0	NUM
ijtc-765	78	31	level	level	NOUN
ijtc-765	78	32	three	three	NUM
ijtc-765	78	33	-	-	PUNCT
ijtc-765	78	34	repeatable	repeatable	ADJ
ijtc-765	78	35	3,0	3,0	NUM
ijtc-765	78	36	≤	≤	NUM
ijtc-765	79	1	nilai	nilai	PROPN
ijtc-765	79	2	>	>	X
ijtc-765	79	3	4,0	4,0	NUM
ijtc-765	79	4	level	level	NOUN
ijtc-765	79	5	four	four	NUM
ijtc-765	79	6	-	-	PUNCT
ijtc-765	79	7	managed	manage	VERB
ijtc-765	79	8	4,0	4,0	NUM
ijtc-765	79	9	≤	≤	PROPN
ijtc-765	79	10	nilai	nilai	PROPN
ijtc-765	79	11	>	>	X
ijtc-765	79	12	5,0	5,0	NUM
ijtc-765	79	13	level	level	NOUN
ijtc-765	79	14	five	five	NUM
ijtc-765	79	15	-	-	PUNCT
ijtc-765	79	16	leadership	leadership	NOUN
ijtc-765	79	17	nilai	nilai	PROPN
ijtc-765	79	18	≥	≥	NUM
ijtc-765	79	19	5,0	5,0	NUM
ijtc-765	79	20	source	source	NOUN
ijtc-765	79	21	:	:	PUNCT
ijtc-765	79	22	author	author	NOUN
ijtc-765	79	23	's	's	PART
ijtc-765	79	24	processed	process	VERB
ijtc-765	79	25	result	result	NOUN
ijtc-765	79	26	(	(	PUNCT
ijtc-765	79	27	2023	2023	NUM
ijtc-765	79	28	)	)	PUNCT
ijtc-765	79	29	results	result	NOUN
ijtc-765	79	30	and	and	CCONJ
ijtc-765	79	31	discussions	discussion	NOUN
ijtc-765	79	32	in	in	ADP
ijtc-765	79	33	order	order	NOUN
ijtc-765	79	34	to	to	PART
ijtc-765	79	35	achieve	achieve	VERB
ijtc-765	79	36	its	its	PRON
ijtc-765	79	37	objectives	objective	NOUN
ijtc-765	79	38	,	,	PUNCT
ijtc-765	79	39	dgt	dgt	NOUN
ijtc-765	79	40	conducts	conduct	VERB
ijtc-765	79	41	risk	risk	NOUN
ijtc-765	79	42	mitigation	mitigation	NOUN
ijtc-765	79	43	that	that	PRON
ijtc-765	79	44	has	have	AUX
ijtc-765	79	45	been	be	AUX
ijtc-765	79	46	carried	carry	VERB
ijtc-765	79	47	out	out	ADP
ijtc-765	79	48	since	since	SCONJ
ijtc-765	79	49	2008	2008	NUM
ijtc-765	79	50	(	(	PUNCT
ijtc-765	79	51	directorate	directorate	ADJ
ijtc-765	79	52	general	general	NOUN
ijtc-765	79	53	of	of	ADP
ijtc-765	79	54	taxes	taxis	NOUN
ijtc-765	79	55	,	,	PUNCT
ijtc-765	79	56	2022	2022	NUM
ijtc-765	79	57	)	)	PUNCT
ijtc-765	79	58	.	.	PUNCT
ijtc-765	80	1	currently	currently	ADV
ijtc-765	80	2	,	,	PUNCT
ijtc-765	80	3	the	the	DET
ijtc-765	80	4	implementation	implementation	NOUN
ijtc-765	80	5	of	of	ADP
ijtc-765	80	6	risk	risk	NOUN
ijtc-765	80	7	management	management	NOUN
ijtc-765	80	8	is	be	AUX
ijtc-765	80	9	based	base	VERB
ijtc-765	80	10	on	on	ADP
ijtc-765	80	11	minister	minister	PROPN
ijtc-765	80	12	of	of	ADP
ijtc-765	80	13	finance	finance	NOUN
ijtc-765	80	14	regulation	regulation	NOUN
ijtc-765	80	15	number	number	NOUN
ijtc-765	80	16	222	222	NUM
ijtc-765	80	17	/	/	SYM
ijtc-765	80	18	pmk.01/2021	pmk.01/2021	NOUN
ijtc-765	80	19	,	,	PUNCT
ijtc-765	80	20	the	the	DET
ijtc-765	80	21	minister	minister	NOUN
ijtc-765	80	22	of	of	ADP
ijtc-765	80	23	finance	finance	NOUN
ijtc-765	80	24	decree	decree	NOUN
ijtc-765	80	25	number	number	NOUN
ijtc-765	80	26	105	105	NUM
ijtc-765	80	27	/	/	SYM
ijtc-765	80	28	kmk.01/2022	kmk.01/2022	PROPN
ijtc-765	80	29	,	,	PUNCT
ijtc-765	80	30	and	and	CCONJ
ijtc-765	80	31	the	the	DET
ijtc-765	80	32	director	director	NOUN
ijtc-765	80	33	general	general	NOUN
ijtc-765	80	34	of	of	ADP
ijtc-765	80	35	taxes	taxis	NOUN
ijtc-765	80	36	decree	decree	NOUN
ijtc-765	80	37	number	number	NOUN
ijtc-765	80	38	kep621	kep621	PROPN
ijtc-765	80	39	/	/	SYM
ijtc-765	80	40	pj/2022	pj/2022	PROPN
ijtc-765	80	41	.	.	PROPN
ijtc-765	81	1	in	in	ADP
ijtc-765	81	2	the	the	DET
ijtc-765	81	3	last	last	ADJ
ijtc-765	81	4	regulation	regulation	NOUN
ijtc-765	81	5	,	,	PUNCT
ijtc-765	81	6	all	all	DET
ijtc-765	81	7	risk	risk	NOUN
ijtc-765	81	8	owner	owner	NOUN
ijtc-765	81	9	units	unit	NOUN
ijtc-765	81	10	are	be	AUX
ijtc-765	81	11	required	require	VERB
ijtc-765	81	12	to	to	PART
ijtc-765	81	13	identify	identify	VERB
ijtc-765	81	14	risks	risk	NOUN
ijtc-765	81	15	with	with	ADP
ijtc-765	81	16	fraud	fraud	NOUN
ijtc-765	81	17	categories	category	NOUN
ijtc-765	81	18	.	.	PUNCT
ijtc-765	82	1	the	the	DET
ijtc-765	82	2	risk	risk	NOUN
ijtc-765	82	3	management	management	NOUN
ijtc-765	82	4	structure	structure	NOUN
ijtc-765	82	5	at	at	ADP
ijtc-765	82	6	the	the	DET
ijtc-765	82	7	ministry	ministry	PROPN
ijtc-765	82	8	of	of	ADP
ijtc-765	82	9	finance	finance	PROPN
ijtc-765	82	10	consists	consist	VERB
ijtc-765	82	11	of	of	ADP
ijtc-765	82	12	:	:	PUNCT
ijtc-765	82	13	risk	risk	NOUN
ijtc-765	82	14	management	management	NOUN
ijtc-765	82	15	committee	committee	NOUN
ijtc-765	82	16	,	,	PUNCT
ijtc-765	82	17	risk	risk	NOUN
ijtc-765	82	18	owner	owner	NOUN
ijtc-765	82	19	unit	unit	NOUN
ijtc-765	82	20	(	(	PUNCT
ijtc-765	82	21	upr	upr	NOUN
ijtc-765	82	22	)	)	PUNCT
ijtc-765	82	23	,	,	PUNCT
ijtc-765	82	24	risk	risk	NOUN
ijtc-765	82	25	management	management	NOUN
ijtc-765	82	26	compliance	compliance	NOUN
ijtc-765	82	27	unit	unit	NOUN
ijtc-765	82	28	(	(	PUNCT
ijtc-765	82	29	ukmr	ukmr	PROPN
ijtc-765	82	30	)	)	PUNCT
ijtc-765	82	31	,	,	PUNCT
ijtc-765	82	32	and	and	CCONJ
ijtc-765	82	33	inspectorate	inspectorate	PROPN
ijtc-765	82	34	general	general	NOUN
ijtc-765	82	35	.	.	PUNCT
ijtc-765	83	1	the	the	DET
ijtc-765	83	2	risk	risk	NOUN
ijtc-765	83	3	management	management	NOUN
ijtc-765	83	4	committee	committee	NOUN
ijtc-765	83	5	serves	serve	VERB
ijtc-765	83	6	as	as	ADP
ijtc-765	83	7	the	the	DET
ijtc-765	83	8	party	party	NOUN
ijtc-765	83	9	that	that	PRON
ijtc-765	83	10	determines	determine	VERB
ijtc-765	83	11	the	the	DET
ijtc-765	83	12	policy	policy	NOUN
ijtc-765	83	13	,	,	PUNCT
ijtc-765	83	14	profile	profile	NOUN
ijtc-765	83	15	and	and	CCONJ
ijtc-765	83	16	mitigation	mitigation	NOUN
ijtc-765	83	17	,	,	PUNCT
ijtc-765	83	18	and	and	CCONJ
ijtc-765	83	19	effectiveness	effectiveness	NOUN
ijtc-765	83	20	of	of	ADP
ijtc-765	83	21	risk	risk	NOUN
ijtc-765	83	22	management	management	NOUN
ijtc-765	83	23	at	at	ADP
ijtc-765	83	24	the	the	DET
ijtc-765	83	25	ministry	ministry	PROPN
ijtc-765	83	26	of	of	ADP
ijtc-765	83	27	finance	finance	PROPN
ijtc-765	83	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	83	29	maturity	maturity	NOUN
ijtc-765	83	30	level	level	NOUN
ijtc-765	83	31	of	of	ADP
ijtc-765	83	32	fraud	fraud	NOUN
ijtc-765	83	33	risk	risk	NOUN
ijtc-765	83	34	management	management	NOUN
ijtc-765	83	35	in	in	ADP
ijtc-765	83	36	tax	tax	NOUN
ijtc-765	83	37	institutions	institution	NOUN
ijtc-765	83	38	in	in	ADP
ijtc-765	83	39	indonesia	indonesia	PROPN
ijtc-765	83	40	wibawa	wibawa	PROPN
ijtc-765	83	41	and	and	CCONJ
ijtc-765	83	42	tobing	tobe	VERB
ijtc-765	83	43	589	589	NUM
ijtc-765	83	44	|	|	ADV
ijtc-765	83	45	ilomata	ilomata	PROPN
ijtc-765	83	46	international	international	ADJ
ijtc-765	83	47	journal	journal	NOUN
ijtc-765	83	48	of	of	ADP
ijtc-765	83	49	tax	tax	PROPN
ijtc-765	83	50	&	&	CCONJ
ijtc-765	83	51	accounting	account	VERB
ijtc-765	83	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	83	53	level	level	NOUN
ijtc-765	83	54	.	.	PUNCT
ijtc-765	84	1	upr	upr	NOUN
ijtc-765	84	2	is	be	AUX
ijtc-765	84	3	the	the	DET
ijtc-765	84	4	unit	unit	NOUN
ijtc-765	84	5	that	that	PRON
ijtc-765	84	6	owns	own	VERB
ijtc-765	84	7	the	the	DET
ijtc-765	84	8	strategy	strategy	NOUN
ijtc-765	84	9	map	map	NOUN
ijtc-765	84	10	and	and	CCONJ
ijtc-765	84	11	is	be	AUX
ijtc-765	84	12	responsible	responsible	ADJ
ijtc-765	84	13	for	for	ADP
ijtc-765	84	14	implementing	implement	VERB
ijtc-765	84	15	the	the	DET
ijtc-765	84	16	risk	risk	NOUN
ijtc-765	84	17	management	management	NOUN
ijtc-765	84	18	process	process	NOUN
ijtc-765	84	19	for	for	ADP
ijtc-765	84	20	organizational	organizational	ADJ
ijtc-765	84	21	goals	goal	NOUN
ijtc-765	84	22	according	accord	VERB
ijtc-765	84	23	to	to	ADP
ijtc-765	84	24	the	the	DET
ijtc-765	84	25	unit	unit	NOUN
ijtc-765	84	26	's	's	PART
ijtc-765	84	27	duties	duty	NOUN
ijtc-765	84	28	and	and	CCONJ
ijtc-765	84	29	functions	function	NOUN
ijtc-765	84	30	.	.	PUNCT
ijtc-765	85	1	ukmr	ukmr	NOUN
ijtc-765	85	2	is	be	AUX
ijtc-765	85	3	the	the	DET
ijtc-765	85	4	internal	internal	ADJ
ijtc-765	85	5	compliance	compliance	NOUN
ijtc-765	85	6	unit	unit	NOUN
ijtc-765	85	7	(	(	PUNCT
ijtc-765	85	8	uki	uki	PROPN
ijtc-765	85	9	)	)	PUNCT
ijtc-765	85	10	in	in	ADP
ijtc-765	85	11	charge	charge	NOUN
ijtc-765	85	12	of	of	ADP
ijtc-765	85	13	monitoring	monitor	VERB
ijtc-765	85	14	the	the	DET
ijtc-765	85	15	implementation	implementation	NOUN
ijtc-765	85	16	of	of	ADP
ijtc-765	85	17	risk	risk	NOUN
ijtc-765	85	18	management	management	NOUN
ijtc-765	85	19	and	and	CCONJ
ijtc-765	85	20	following	follow	VERB
ijtc-765	85	21	up	up	ADP
ijtc-765	85	22	on	on	ADP
ijtc-765	85	23	the	the	DET
ijtc-765	85	24	results	result	NOUN
ijtc-765	85	25	of	of	ADP
ijtc-765	85	26	risk	risk	NOUN
ijtc-765	85	27	management	management	NOUN
ijtc-765	85	28	reviews	review	NOUN
ijtc-765	85	29	and/or	and/or	CCONJ
ijtc-765	85	30	audits	audits	NOUN
ijtc-765	85	31	.	.	PUNCT
ijtc-765	86	1	the	the	DET
ijtc-765	86	2	inspectorate	inspectorate	PROPN
ijtc-765	86	3	general	general	NOUN
ijtc-765	86	4	serves	serve	VERB
ijtc-765	86	5	to	to	PART
ijtc-765	86	6	provide	provide	VERB
ijtc-765	86	7	assurance	assurance	NOUN
ijtc-765	86	8	and	and	CCONJ
ijtc-765	86	9	consultation	consultation	NOUN
ijtc-765	86	10	on	on	ADP
ijtc-765	86	11	the	the	DET
ijtc-765	86	12	implementation	implementation	NOUN
ijtc-765	86	13	of	of	ADP
ijtc-765	86	14	risk	risk	NOUN
ijtc-765	86	15	management	management	NOUN
ijtc-765	86	16	.	.	PUNCT
ijtc-765	87	1	the	the	DET
ijtc-765	87	2	upr	upr	PROPN
ijtc-765	87	3	structure	structure	NOUN
ijtc-765	87	4	is	be	AUX
ijtc-765	87	5	tiered	tiere	VERB
ijtc-765	87	6	based	base	VERB
ijtc-765	87	7	on	on	ADP
ijtc-765	87	8	the	the	DET
ijtc-765	87	9	level	level	NOUN
ijtc-765	87	10	of	of	ADP
ijtc-765	87	11	the	the	DET
ijtc-765	87	12	organization	organization	NOUN
ijtc-765	87	13	.	.	PUNCT
ijtc-765	88	1	upr	upr	ADJ
ijtc-765	88	2	-	-	PUNCT
ijtc-765	88	3	wide	wide	ADV
ijtc-765	88	4	is	be	AUX
ijtc-765	88	5	the	the	DET
ijtc-765	88	6	risk	risk	NOUN
ijtc-765	88	7	owner	owner	NOUN
ijtc-765	88	8	unit	unit	NOUN
ijtc-765	88	9	at	at	ADP
ijtc-765	88	10	the	the	DET
ijtc-765	88	11	ministry	ministry	PROPN
ijtc-765	88	12	of	of	ADP
ijtc-765	88	13	finance	finance	PROPN
ijtc-765	88	14	level	level	NOUN
ijtc-765	88	15	,	,	PUNCT
ijtc-765	88	16	upr	upr	NOUN
ijtc-765	88	17	-	-	NOUN
ijtc-765	88	18	one	one	NOUN
ijtc-765	88	19	is	be	AUX
ijtc-765	88	20	the	the	DET
ijtc-765	88	21	risk	risk	NOUN
ijtc-765	88	22	owner	owner	NOUN
ijtc-765	88	23	unit	unit	NOUN
ijtc-765	88	24	at	at	ADP
ijtc-765	88	25	echelon	echelon	NOUN
ijtc-765	88	26	i	i	PRON
ijtc-765	88	27	level	level	NOUN
ijtc-765	88	28	,	,	PUNCT
ijtc-765	88	29	upr	upr	NOUN
ijtc-765	88	30	-	-	PUNCT
ijtc-765	88	31	two	two	NUM
ijtc-765	88	32	is	be	AUX
ijtc-765	88	33	the	the	DET
ijtc-765	88	34	risk	risk	NOUN
ijtc-765	88	35	owner	owner	NOUN
ijtc-765	88	36	unit	unit	NOUN
ijtc-765	88	37	at	at	ADP
ijtc-765	88	38	echelon	echelon	NOUN
ijtc-765	88	39	ii	ii	NOUN
ijtc-765	88	40	level	level	NOUN
ijtc-765	88	41	,	,	PUNCT
ijtc-765	88	42	and	and	CCONJ
ijtc-765	88	43	upr	upr	NOUN
ijtc-765	88	44	-	-	PUNCT
ijtc-765	88	45	three	three	NUM
ijtc-765	88	46	is	be	AUX
ijtc-765	88	47	the	the	DET
ijtc-765	88	48	risk	risk	NOUN
ijtc-765	88	49	owner	owner	NOUN
ijtc-765	88	50	unit	unit	NOUN
ijtc-765	88	51	at	at	ADP
ijtc-765	88	52	echelon	echelon	NOUN
ijtc-765	88	53	iii	iii	NUM
ijtc-765	88	54	level	level	NOUN
ijtc-765	88	55	.	.	PUNCT
ijtc-765	89	1	the	the	DET
ijtc-765	89	2	upr	upr	PROPN
ijtc-765	89	3	structure	structure	NOUN
ijtc-765	89	4	for	for	ADP
ijtc-765	89	5	vw	vw	PROPN
ijtc-765	89	6	and	and	CCONJ
ijtc-765	89	7	xyz	xyz	PROPN
ijtc-765	89	8	units	unit	NOUN
ijtc-765	89	9	is	be	AUX
ijtc-765	89	10	a	a	DET
ijtc-765	89	11	upr	upr	ADJ
ijtc-765	89	12	-	-	PUNCT
ijtc-765	89	13	two	two	NUM
ijtc-765	89	14	structure	structure	NOUN
ijtc-765	89	15	consisting	consist	VERB
ijtc-765	89	16	of	of	ADP
ijtc-765	89	17	a	a	DET
ijtc-765	89	18	risk	risk	NOUN
ijtc-765	89	19	manager	manager	NOUN
ijtc-765	89	20	,	,	PUNCT
ijtc-765	89	21	risk	risk	NOUN
ijtc-765	89	22	coordinator	coordinator	NOUN
ijtc-765	89	23	,	,	PUNCT
ijtc-765	89	24	and	and	CCONJ
ijtc-765	89	25	risk	risk	NOUN
ijtc-765	89	26	administrator	administrator	NOUN
ijtc-765	89	27	as	as	ADV
ijtc-765	89	28	well	well	ADV
ijtc-765	89	29	as	as	ADP
ijtc-765	89	30	a	a	DET
ijtc-765	89	31	pic	pic	NOUN
ijtc-765	89	32	and	and	CCONJ
ijtc-765	89	33	application	application	NOUN
ijtc-765	89	34	operator	operator	NOUN
ijtc-765	89	35	.	.	PUNCT
ijtc-765	90	1	the	the	DET
ijtc-765	90	2	upr	upr	PROPN
ijtc-765	90	3	structure	structure	NOUN
ijtc-765	90	4	has	have	VERB
ijtc-765	90	5	the	the	DET
ijtc-765	90	6	responsibility	responsibility	NOUN
ijtc-765	90	7	to	to	PART
ijtc-765	90	8	carry	carry	VERB
ijtc-765	90	9	out	out	ADP
ijtc-765	90	10	risk	risk	NOUN
ijtc-765	90	11	management	management	NOUN
ijtc-765	90	12	including	include	VERB
ijtc-765	90	13	the	the	DET
ijtc-765	90	14	process	process	NOUN
ijtc-765	90	15	of	of	ADP
ijtc-765	90	16	context	context	NOUN
ijtc-765	90	17	formulation	formulation	NOUN
ijtc-765	90	18	,	,	PUNCT
ijtc-765	90	19	risk	risk	NOUN
ijtc-765	90	20	identification	identification	NOUN
ijtc-765	90	21	,	,	PUNCT
ijtc-765	90	22	risk	risk	NOUN
ijtc-765	90	23	analysis	analysis	NOUN
ijtc-765	90	24	,	,	PUNCT
ijtc-765	90	25	risk	risk	NOUN
ijtc-765	90	26	evaluation	evaluation	NOUN
ijtc-765	90	27	,	,	PUNCT
ijtc-765	90	28	risk	risk	NOUN
ijtc-765	90	29	mitigation	mitigation	NOUN
ijtc-765	90	30	,	,	PUNCT
ijtc-765	90	31	monitoring	monitoring	NOUN
ijtc-765	90	32	and	and	CCONJ
ijtc-765	90	33	review	review	NOUN
ijtc-765	90	34	,	,	PUNCT
ijtc-765	90	35	as	as	ADV
ijtc-765	90	36	well	well	ADV
ijtc-765	90	37	as	as	ADP
ijtc-765	90	38	communication	communication	NOUN
ijtc-765	90	39	and	and	CCONJ
ijtc-765	90	40	consultation	consultation	NOUN
ijtc-765	90	41	.	.	PUNCT
ijtc-765	91	1	each	each	DET
ijtc-765	91	2	upr	upr	PROPN
ijtc-765	91	3	reports	report	VERB
ijtc-765	91	4	its	its	PRON
ijtc-765	91	5	activities	activity	NOUN
ijtc-765	91	6	to	to	ADP
ijtc-765	91	7	the	the	DET
ijtc-765	91	8	higher	high	ADJ
ijtc-765	91	9	upr	upr	NOUN
ijtc-765	91	10	.	.	PUNCT
ijtc-765	92	1	the	the	DET
ijtc-765	92	2	results	result	NOUN
ijtc-765	92	3	of	of	ADP
ijtc-765	92	4	document	document	NOUN
ijtc-765	92	5	analysis	analysis	NOUN
ijtc-765	92	6	based	base	VERB
ijtc-765	92	7	on	on	ADP
ijtc-765	92	8	document	document	NOUN
ijtc-765	92	9	analysis	analysis	NOUN
ijtc-765	92	10	of	of	ADP
ijtc-765	92	11	the	the	DET
ijtc-765	92	12	decree	decree	NOUN
ijtc-765	92	13	of	of	ADP
ijtc-765	92	14	the	the	DET
ijtc-765	92	15	minister	minister	NOUN
ijtc-765	92	16	of	of	ADP
ijtc-765	92	17	finance	finance	NOUN
ijtc-765	92	18	number	number	NOUN
ijtc-765	92	19	105	105	NUM
ijtc-765	92	20	/	/	SYM
ijtc-765	92	21	kmk.01/2022	kmk.01/2022	NOUN
ijtc-765	92	22	,	,	PUNCT
ijtc-765	92	23	and	and	CCONJ
ijtc-765	92	24	internal	internal	ADJ
ijtc-765	92	25	documents	document	NOUN
ijtc-765	92	26	of	of	ADP
ijtc-765	92	27	the	the	DET
ijtc-765	92	28	vw	vw	PROPN
ijtc-765	92	29	unit	unit	NOUN
ijtc-765	92	30	and	and	CCONJ
ijtc-765	92	31	xyz	xyz	PROPN
ijtc-765	92	32	unit	unit	NOUN
ijtc-765	92	33	,	,	PUNCT
ijtc-765	92	34	there	there	PRON
ijtc-765	92	35	is	be	VERB
ijtc-765	92	36	a	a	DET
ijtc-765	92	37	upr	upr	ADJ
ijtc-765	92	38	structure	structure	NOUN
ijtc-765	92	39	determined	determine	VERB
ijtc-765	92	40	by	by	ADP
ijtc-765	92	41	the	the	DET
ijtc-765	92	42	head	head	NOUN
ijtc-765	92	43	of	of	ADP
ijtc-765	92	44	the	the	DET
ijtc-765	92	45	unit	unit	NOUN
ijtc-765	92	46	,	,	PUNCT
ijtc-765	92	47	the	the	DET
ijtc-765	92	48	structure	structure	NOUN
ijtc-765	92	49	is	be	AUX
ijtc-765	92	50	as	as	SCONJ
ijtc-765	92	51	follows	follow	VERB
ijtc-765	92	52	:	:	PUNCT
ijtc-765	92	53	table	table	NOUN
ijtc-765	92	54	2	2	NUM
ijtc-765	92	55	.	.	PUNCT
ijtc-765	92	56	upr	upr	ADJ
ijtc-765	92	57	structure	structure	NOUN
ijtc-765	92	58	in	in	ADP
ijtc-765	92	59	vw	vw	PROPN
ijtc-765	92	60	unit	unit	NOUN
ijtc-765	92	61	and	and	CCONJ
ijtc-765	92	62	xyz	xyz	PROPN
ijtc-765	92	63	unit	unit	NOUN
ijtc-765	92	64	role	role	NOUN
ijtc-765	92	65	description	description	NOUN
ijtc-765	92	66	position	position	NOUN
ijtc-765	92	67	risk	risk	NOUN
ijtc-765	92	68	manager	manager	NOUN
ijtc-765	92	69	upr	upr	PROPN
ijtc-765	92	70	-	-	PUNCT
ijtc-765	92	71	two	two	NUM
ijtc-765	92	72	leader	leader	NOUN
ijtc-765	92	73	echelon	echelon	NOUN
ijtc-765	92	74	ii	ii	NOUN
ijtc-765	92	75	risk	risk	NOUN
ijtc-765	92	76	coordinator	coordinator	NOUN
ijtc-765	92	77	risk	risk	NOUN
ijtc-765	92	78	administrator	administrator	NOUN
ijtc-765	92	79	's	's	PART
ijtc-765	92	80	superior	superior	ADJ
ijtc-765	92	81	officer	officer	NOUN
ijtc-765	92	82	echelon	echelon	NOUN
ijtc-765	92	83	iii	iii	NUM
ijtc-765	92	84	risk	risk	NOUN
ijtc-765	92	85	administrator	administrator	NOUN
ijtc-765	92	86	officials	official	NOUN
ijtc-765	92	87	with	with	ADP
ijtc-765	92	88	duties	duty	NOUN
ijtc-765	92	89	and	and	CCONJ
ijtc-765	92	90	functions	function	NOUN
ijtc-765	92	91	in	in	ADP
ijtc-765	92	92	risk	risk	NOUN
ijtc-765	92	93	management	management	NOUN
ijtc-765	92	94	echelon	echelon	NOUN
ijtc-765	92	95	iv	iv	NOUN
ijtc-765	92	96	pic	pic	NOUN
ijtc-765	92	97	and	and	CCONJ
ijtc-765	92	98	operator	operator	NOUN
ijtc-765	92	99	aplication	aplication	NOUN
ijtc-765	92	100	staff	staff	NOUN
ijtc-765	92	101	of	of	ADP
ijtc-765	92	102	the	the	DET
ijtc-765	92	103	risk	risk	NOUN
ijtc-765	92	104	administrator	administrator	NOUN
ijtc-765	92	105	staff	staff	NOUN
ijtc-765	92	106	source	source	NOUN
ijtc-765	92	107	:	:	PUNCT
ijtc-765	92	108	internal	internal	ADJ
ijtc-765	92	109	documents	document	NOUN
ijtc-765	92	110	of	of	ADP
ijtc-765	92	111	vw	vw	PROPN
ijtc-765	92	112	unit	unit	NOUN
ijtc-765	92	113	and	and	CCONJ
ijtc-765	92	114	xyz	xyz	PROPN
ijtc-765	92	115	unit	unit	NOUN
ijtc-765	92	116	have	have	AUX
ijtc-765	92	117	been	be	AUX
ijtc-765	92	118	reprocessed	reprocess	VERB
ijtc-765	92	119	ukmr	ukmr	NOUN
ijtc-765	92	120	at	at	ADP
ijtc-765	92	121	the	the	DET
ijtc-765	92	122	upr	upr	PROPN
ijtc-765	92	123	-	-	PUNCT
ijtc-765	92	124	two	two	NUM
ijtc-765	92	125	level	level	NOUN
ijtc-765	92	126	is	be	AUX
ijtc-765	92	127	played	play	VERB
ijtc-765	92	128	by	by	ADP
ijtc-765	92	129	a	a	DET
ijtc-765	92	130	section	section	NOUN
ijtc-765	92	131	,	,	PUNCT
ijtc-765	92	132	and	and	CCONJ
ijtc-765	92	133	led	lead	VERB
ijtc-765	92	134	by	by	ADP
ijtc-765	92	135	an	an	DET
ijtc-765	92	136	echelon	echelon	NOUN
ijtc-765	92	137	iv	iv	NOUN
ijtc-765	92	138	official	official	NOUN
ijtc-765	92	139	who	who	PRON
ijtc-765	92	140	acts	act	VERB
ijtc-765	92	141	as	as	ADP
ijtc-765	92	142	a	a	DET
ijtc-765	92	143	risk	risk	NOUN
ijtc-765	92	144	administrator	administrator	NOUN
ijtc-765	92	145	at	at	ADP
ijtc-765	92	146	the	the	DET
ijtc-765	92	147	upr	upr	NOUN
ijtc-765	92	148	.	.	PUNCT
ijtc-765	93	1	this	this	DET
ijtc-765	93	2	ukmr	ukmr	NOUN
ijtc-765	93	3	task	task	NOUN
ijtc-765	93	4	will	will	AUX
ijtc-765	93	5	be	be	AUX
ijtc-765	93	6	carried	carry	VERB
ijtc-765	93	7	out	out	ADP
ijtc-765	93	8	by	by	ADP
ijtc-765	93	9	different	different	ADJ
ijtc-765	93	10	staff	staff	NOUN
ijtc-765	93	11	who	who	PRON
ijtc-765	93	12	act	act	VERB
ijtc-765	93	13	as	as	ADP
ijtc-765	93	14	pic	pic	NOUN
ijtc-765	93	15	and	and	CCONJ
ijtc-765	93	16	application	application	NOUN
ijtc-765	93	17	operator	operator	NOUN
ijtc-765	93	18	.	.	PUNCT
ijtc-765	94	1	all	all	DET
ijtc-765	94	2	echelon	echelon	NOUN
ijtc-765	94	3	iii	iii	NOUN
ijtc-765	94	4	under	under	ADP
ijtc-765	94	5	the	the	DET
ijtc-765	94	6	leadership	leadership	NOUN
ijtc-765	94	7	of	of	ADP
ijtc-765	94	8	the	the	DET
ijtc-765	94	9	upr	upr	NOUN
ijtc-765	94	10	is	be	AUX
ijtc-765	94	11	the	the	DET
ijtc-765	94	12	owner	owner	NOUN
ijtc-765	94	13	of	of	ADP
ijtc-765	94	14	the	the	DET
ijtc-765	94	15	business	business	NOUN
ijtc-765	94	16	process	process	NOUN
ijtc-765	94	17	.	.	PUNCT
ijtc-765	95	1	the	the	DET
ijtc-765	95	2	risk	risk	NOUN
ijtc-765	95	3	management	management	NOUN
ijtc-765	95	4	structure	structure	NOUN
ijtc-765	95	5	for	for	ADP
ijtc-765	95	6	the	the	DET
ijtc-765	95	7	vw	vw	PROPN
ijtc-765	95	8	and	and	CCONJ
ijtc-765	95	9	xyz	xyz	PROPN
ijtc-765	95	10	units	unit	NOUN
ijtc-765	95	11	has	have	VERB
ijtc-765	95	12	the	the	DET
ijtc-765	95	13	same	same	ADJ
ijtc-765	95	14	structure	structure	NOUN
ijtc-765	95	15	and	and	CCONJ
ijtc-765	95	16	there	there	PRON
ijtc-765	95	17	is	be	VERB
ijtc-765	95	18	a	a	DET
ijtc-765	95	19	clear	clear	ADJ
ijtc-765	95	20	identification	identification	NOUN
ijtc-765	95	21	of	of	ADP
ijtc-765	95	22	the	the	DET
ijtc-765	95	23	roles	role	NOUN
ijtc-765	95	24	and	and	CCONJ
ijtc-765	95	25	responsibilities	responsibility	NOUN
ijtc-765	95	26	of	of	ADP
ijtc-765	95	27	each	each	DET
ijtc-765	95	28	line	line	NOUN
ijtc-765	95	29	function	function	NOUN
ijtc-765	95	30	.	.	PUNCT
ijtc-765	96	1	based	base	VERB
ijtc-765	96	2	on	on	ADP
ijtc-765	96	3	the	the	DET
ijtc-765	96	4	three	three	NUM
ijtc-765	96	5	line	line	NOUN
ijtc-765	96	6	model	model	NOUN
ijtc-765	96	7	approach	approach	NOUN
ijtc-765	96	8	(	(	PUNCT
ijtc-765	96	9	the	the	DET
ijtc-765	96	10	institute	institute	NOUN
ijtc-765	96	11	of	of	ADP
ijtc-765	96	12	internal	internal	ADJ
ijtc-765	96	13	auditors	auditor	NOUN
ijtc-765	96	14	,	,	PUNCT
ijtc-765	96	15	2020	2020	NUM
ijtc-765	96	16	)	)	PUNCT
ijtc-765	96	17	the	the	DET
ijtc-765	96	18	relationship	relationship	NOUN
ijtc-765	96	19	between	between	ADP
ijtc-765	96	20	these	these	DET
ijtc-765	96	21	lines	line	NOUN
ijtc-765	96	22	is	be	AUX
ijtc-765	96	23	shown	show	VERB
ijtc-765	96	24	in	in	ADP
ijtc-765	96	25	the	the	DET
ijtc-765	96	26	following	follow	VERB
ijtc-765	96	27	figure	figure	NOUN
ijtc-765	96	28	:	:	PUNCT
ijtc-765	96	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	96	30	maturity	maturity	NOUN
ijtc-765	96	31	level	level	NOUN
ijtc-765	96	32	of	of	ADP
ijtc-765	96	33	fraud	fraud	NOUN
ijtc-765	96	34	risk	risk	NOUN
ijtc-765	96	35	management	management	NOUN
ijtc-765	96	36	in	in	ADP
ijtc-765	96	37	tax	tax	NOUN
ijtc-765	96	38	institutions	institution	NOUN
ijtc-765	96	39	in	in	ADP
ijtc-765	96	40	indonesia	indonesia	PROPN
ijtc-765	96	41	wibawa	wibawa	PROPN
ijtc-765	96	42	and	and	CCONJ
ijtc-765	96	43	tobing	tobe	VERB
ijtc-765	96	44	590	590	NUM
ijtc-765	96	45	|	|	ADV
ijtc-765	96	46	ilomata	ilomata	PROPN
ijtc-765	96	47	international	international	ADJ
ijtc-765	96	48	journal	journal	NOUN
ijtc-765	96	49	of	of	ADP
ijtc-765	96	50	tax	tax	PROPN
ijtc-765	96	51	&	&	CCONJ
ijtc-765	96	52	accounting	accounting	PROPN
ijtc-765	96	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	96	54	figure	figure	NOUN
ijtc-765	96	55	2	2	NUM
ijtc-765	96	56	.	.	PUNCT
ijtc-765	96	57	risk	risk	NOUN
ijtc-765	96	58	management	management	NOUN
ijtc-765	96	59	structure	structure	NOUN
ijtc-765	96	60	of	of	ADP
ijtc-765	96	61	vw	vw	PROPN
ijtc-765	96	62	unit	unit	NOUN
ijtc-765	96	63	and	and	CCONJ
ijtc-765	96	64	xyz	xyz	PROPN
ijtc-765	96	65	unit	unit	NOUN
ijtc-765	96	66	source	source	NOUN
ijtc-765	96	67	:	:	PUNCT
ijtc-765	96	68	author	author	NOUN
ijtc-765	96	69	's	's	PART
ijtc-765	96	70	processed	process	VERB
ijtc-765	96	71	result	result	NOUN
ijtc-765	96	72	(	(	PUNCT
ijtc-765	96	73	2023	2023	NUM
ijtc-765	96	74	)	)	PUNCT
ijtc-765	96	75	the	the	DET
ijtc-765	96	76	governing	govern	VERB
ijtc-765	96	77	body	body	NOUN
ijtc-765	96	78	in	in	ADP
ijtc-765	96	79	charge	charge	NOUN
ijtc-765	96	80	of	of	ADP
ijtc-765	96	81	providing	provide	VERB
ijtc-765	96	82	oversight	oversight	NOUN
ijtc-765	96	83	in	in	ADP
ijtc-765	96	84	the	the	DET
ijtc-765	96	85	risk	risk	NOUN
ijtc-765	96	86	management	management	NOUN
ijtc-765	96	87	process	process	NOUN
ijtc-765	96	88	is	be	AUX
ijtc-765	96	89	the	the	DET
ijtc-765	96	90	risk	risk	NOUN
ijtc-765	96	91	management	management	NOUN
ijtc-765	96	92	committee	committee	NOUN
ijtc-765	96	93	at	at	ADP
ijtc-765	96	94	the	the	DET
ijtc-765	96	95	ministry	ministry	PROPN
ijtc-765	96	96	of	of	ADP
ijtc-765	96	97	finance	finance	NOUN
ijtc-765	96	98	level	level	NOUN
ijtc-765	96	99	.	.	PUNCT
ijtc-765	97	1	the	the	DET
ijtc-765	97	2	business	business	NOUN
ijtc-765	97	3	process	process	NOUN
ijtc-765	97	4	owner	owner	NOUN
ijtc-765	97	5	is	be	AUX
ijtc-765	97	6	echelon	echelon	NOUN
ijtc-765	97	7	iii	iii	X
ijtc-765	97	8	at	at	ADP
ijtc-765	97	9	vw	vw	PROPN
ijtc-765	97	10	unit	unit	NOUN
ijtc-765	97	11	and	and	CCONJ
ijtc-765	97	12	xyz	xyz	PROPN
ijtc-765	97	13	unit	unit	NOUN
ijtc-765	97	14	which	which	PRON
ijtc-765	97	15	is	be	AUX
ijtc-765	97	16	the	the	DET
ijtc-765	97	17	first	first	ADJ
ijtc-765	97	18	line	line	NOUN
ijtc-765	97	19	.	.	PUNCT
ijtc-765	98	1	the	the	DET
ijtc-765	98	2	structure	structure	NOUN
ijtc-765	98	3	at	at	ADP
ijtc-765	98	4	upr	upr	PROPN
ijtc-765	98	5	-	-	PUNCT
ijtc-765	98	6	two	two	NUM
ijtc-765	98	7	,	,	PUNCT
ijtc-765	98	8	namely	namely	ADV
ijtc-765	98	9	the	the	DET
ijtc-765	98	10	risk	risk	NOUN
ijtc-765	98	11	manager	manager	NOUN
ijtc-765	98	12	,	,	PUNCT
ijtc-765	98	13	risk	risk	NOUN
ijtc-765	98	14	coordinator	coordinator	NOUN
ijtc-765	98	15	,	,	PUNCT
ijtc-765	98	16	risk	risk	NOUN
ijtc-765	98	17	administrator	administrator	NOUN
ijtc-765	98	18	and	and	CCONJ
ijtc-765	98	19	pic	pic	NOUN
ijtc-765	98	20	and	and	CCONJ
ijtc-765	98	21	application	application	NOUN
ijtc-765	98	22	operator	operator	NOUN
ijtc-765	98	23	,	,	PUNCT
ijtc-765	98	24	is	be	AUX
ijtc-765	98	25	included	include	VERB
ijtc-765	98	26	in	in	ADP
ijtc-765	98	27	the	the	DET
ijtc-765	98	28	first	first	ADJ
ijtc-765	98	29	line	line	NOUN
ijtc-765	98	30	and	and	CCONJ
ijtc-765	98	31	can	can	AUX
ijtc-765	98	32	also	also	ADV
ijtc-765	98	33	be	be	AUX
ijtc-765	98	34	the	the	DET
ijtc-765	98	35	second	second	ADJ
ijtc-765	98	36	line	line	NOUN
ijtc-765	98	37	,	,	PUNCT
ijtc-765	98	38	since	since	SCONJ
ijtc-765	98	39	it	it	PRON
ijtc-765	98	40	conducts	conduct	VERB
ijtc-765	98	41	the	the	DET
ijtc-765	98	42	on	on	ADV
ijtc-765	98	43	-	-	PUNCT
ijtc-765	98	44	going	go	VERB
ijtc-765	98	45	monitoring	monitoring	NOUN
ijtc-765	98	46	in	in	ADP
ijtc-765	98	47	the	the	DET
ijtc-765	98	48	risk	risk	NOUN
ijtc-765	98	49	management	management	NOUN
ijtc-765	98	50	process	process	NOUN
ijtc-765	98	51	.	.	PUNCT
ijtc-765	99	1	in	in	ADP
ijtc-765	99	2	addition	addition	NOUN
ijtc-765	99	3	,	,	PUNCT
ijtc-765	99	4	ukmr	ukmr	NOUN
ijtc-765	99	5	is	be	AUX
ijtc-765	99	6	in	in	ADP
ijtc-765	99	7	the	the	DET
ijtc-765	99	8	second	second	ADJ
ijtc-765	99	9	line	line	NOUN
ijtc-765	99	10	.	.	PUNCT
ijtc-765	100	1	this	this	PRON
ijtc-765	100	2	is	be	AUX
ijtc-765	100	3	because	because	SCONJ
ijtc-765	100	4	for	for	ADP
ijtc-765	100	5	the	the	DET
ijtc-765	100	6	upr	upr	ADJ
ijtc-765	100	7	-	-	PUNCT
ijtc-765	100	8	two	two	NUM
ijtc-765	100	9	level	level	NOUN
ijtc-765	100	10	,	,	PUNCT
ijtc-765	100	11	the	the	DET
ijtc-765	100	12	subdivision	subdivision	NOUN
ijtc-765	100	13	of	of	ADP
ijtc-765	100	14	administration	administration	NOUN
ijtc-765	100	15	performs	perform	VERB
ijtc-765	100	16	2	2	NUM
ijtc-765	100	17	roles	role	NOUN
ijtc-765	100	18	,	,	PUNCT
ijtc-765	100	19	being	be	AUX
ijtc-765	100	20	included	include	VERB
ijtc-765	100	21	in	in	ADP
ijtc-765	100	22	the	the	DET
ijtc-765	100	23	upr	upr	NOUN
ijtc-765	100	24	structure	structure	NOUN
ijtc-765	100	25	and	and	CCONJ
ijtc-765	100	26	acting	act	VERB
ijtc-765	100	27	as	as	ADP
ijtc-765	100	28	ukmr	ukmr	NOUN
ijtc-765	100	29	in	in	ADP
ijtc-765	100	30	connection	connection	NOUN
ijtc-765	100	31	with	with	ADP
ijtc-765	100	32	its	its	PRON
ijtc-765	100	33	function	function	NOUN
ijtc-765	100	34	as	as	ADP
ijtc-765	100	35	an	an	DET
ijtc-765	100	36	internal	internal	ADJ
ijtc-765	100	37	compliance	compliance	NOUN
ijtc-765	100	38	unit	unit	NOUN
ijtc-765	100	39	.	.	PUNCT
ijtc-765	101	1	the	the	DET
ijtc-765	101	2	inspectorate	inspectorate	PROPN
ijtc-765	101	3	general	general	NOUN
ijtc-765	101	4	acts	act	VERB
ijtc-765	101	5	as	as	ADP
ijtc-765	101	6	an	an	DET
ijtc-765	101	7	internal	internal	ADJ
ijtc-765	101	8	audit	audit	NOUN
ijtc-765	101	9	.	.	PUNCT
ijtc-765	102	1	external	external	ADJ
ijtc-765	102	2	auditors	auditor	NOUN
ijtc-765	102	3	for	for	ADP
ijtc-765	102	4	the	the	DET
ijtc-765	102	5	government	government	NOUN
ijtc-765	102	6	are	be	AUX
ijtc-765	102	7	the	the	DET
ijtc-765	102	8	supreme	supreme	PROPN
ijtc-765	102	9	audit	audit	PROPN
ijtc-765	102	10	agency	agency	NOUN
ijtc-765	102	11	and	and	CCONJ
ijtc-765	102	12	the	the	DET
ijtc-765	102	13	financial	financial	ADJ
ijtc-765	102	14	and	and	CCONJ
ijtc-765	102	15	development	development	NOUN
ijtc-765	102	16	supervisory	supervisory	ADJ
ijtc-765	102	17	agency	agency	NOUN
ijtc-765	102	18	.	.	PUNCT
ijtc-765	103	1	dgt	dgt	PROPN
ijtc-765	103	2	has	have	AUX
ijtc-765	103	3	standardized	standardize	VERB
ijtc-765	103	4	the	the	DET
ijtc-765	103	5	implementation	implementation	NOUN
ijtc-765	103	6	of	of	ADP
ijtc-765	103	7	risk	risk	NOUN
ijtc-765	103	8	management	management	NOUN
ijtc-765	103	9	.	.	PUNCT
ijtc-765	104	1	fraud	fraud	NOUN
ijtc-765	104	2	risk	risk	NOUN
ijtc-765	104	3	is	be	AUX
ijtc-765	104	4	part	part	NOUN
ijtc-765	104	5	of	of	ADP
ijtc-765	104	6	the	the	DET
ijtc-765	104	7	risks	risk	NOUN
ijtc-765	104	8	that	that	PRON
ijtc-765	104	9	must	must	AUX
ijtc-765	104	10	be	be	AUX
ijtc-765	104	11	identified	identify	VERB
ijtc-765	104	12	and	and	CCONJ
ijtc-765	104	13	managed	manage	VERB
ijtc-765	104	14	in	in	ADP
ijtc-765	104	15	risk	risk	NOUN
ijtc-765	104	16	management	management	NOUN
ijtc-765	104	17	.	.	PUNCT
ijtc-765	105	1	there	there	PRON
ijtc-765	105	2	is	be	VERB
ijtc-765	105	3	no	no	DET
ijtc-765	105	4	specific	specific	ADJ
ijtc-765	105	5	risk	risk	NOUN
ijtc-765	105	6	management	management	NOUN
ijtc-765	105	7	process	process	NOUN
ijtc-765	105	8	related	relate	VERB
ijtc-765	105	9	to	to	PART
ijtc-765	105	10	fraud	fraud	VERB
ijtc-765	105	11	risk	risk	NOUN
ijtc-765	105	12	.	.	PUNCT
ijtc-765	106	1	the	the	DET
ijtc-765	106	2	risk	risk	NOUN
ijtc-765	106	3	management	management	NOUN
ijtc-765	106	4	process	process	NOUN
ijtc-765	106	5	begins	begin	VERB
ijtc-765	106	6	with	with	ADP
ijtc-765	106	7	the	the	DET
ijtc-765	106	8	context	context	NOUN
ijtc-765	106	9	formulation	formulation	NOUN
ijtc-765	106	10	stage	stage	NOUN
ijtc-765	106	11	to	to	PART
ijtc-765	106	12	determine	determine	VERB
ijtc-765	106	13	the	the	DET
ijtc-765	106	14	scope	scope	NOUN
ijtc-765	106	15	and	and	CCONJ
ijtc-765	106	16	period	period	NOUN
ijtc-765	106	17	of	of	ADP
ijtc-765	106	18	risk	risk	NOUN
ijtc-765	106	19	management	management	NOUN
ijtc-765	106	20	implementation	implementation	NOUN
ijtc-765	106	21	,	,	PUNCT
ijtc-765	106	22	set	set	VERB
ijtc-765	106	23	organizational	organizational	ADJ
ijtc-765	106	24	goals	goal	NOUN
ijtc-765	106	25	,	,	PUNCT
ijtc-765	106	26	identify	identify	VERB
ijtc-765	106	27	stakeholders	stakeholder	NOUN
ijtc-765	106	28	,	,	PUNCT
ijtc-765	106	29	and	and	CCONJ
ijtc-765	106	30	establish	establish	VERB
ijtc-765	106	31	the	the	DET
ijtc-765	106	32	upr	upr	NOUN
ijtc-765	106	33	structure	structure	NOUN
ijtc-765	106	34	.	.	PUNCT
ijtc-765	107	1	further	far	ADV
ijtc-765	107	2	on	on	ADV
ijtc-765	107	3	,	,	PUNCT
ijtc-765	107	4	they	they	PRON
ijtc-765	107	5	proceed	proceed	VERB
ijtc-765	107	6	with	with	ADP
ijtc-765	107	7	the	the	DET
ijtc-765	107	8	identification	identification	NOUN
ijtc-765	107	9	of	of	ADP
ijtc-765	107	10	risks	risk	NOUN
ijtc-765	107	11	related	relate	VERB
ijtc-765	107	12	to	to	ADP
ijtc-765	107	13	events	event	NOUN
ijtc-765	107	14	,	,	PUNCT
ijtc-765	107	15	causes	cause	NOUN
ijtc-765	107	16	,	,	PUNCT
ijtc-765	107	17	and	and	CCONJ
ijtc-765	107	18	impacts	impact	NOUN
ijtc-765	107	19	on	on	ADP
ijtc-765	107	20	the	the	DET
ijtc-765	107	21	achievement	achievement	NOUN
ijtc-765	107	22	of	of	ADP
ijtc-765	107	23	predetermined	predetermine	VERB
ijtc-765	107	24	goals	goal	NOUN
ijtc-765	107	25	.	.	PUNCT
ijtc-765	108	1	there	there	PRON
ijtc-765	108	2	are	be	VERB
ijtc-765	108	3	2	2	NUM
ijtc-765	108	4	risk	risk	NOUN
ijtc-765	108	5	classifications	classification	NOUN
ijtc-765	108	6	,	,	PUNCT
ijtc-765	108	7	namely	namely	ADV
ijtc-765	108	8	organizational	organizational	ADJ
ijtc-765	108	9	risk	risk	NOUN
ijtc-765	108	10	and	and	CCONJ
ijtc-765	108	11	state	state	NOUN
ijtc-765	108	12	budget	budget	NOUN
ijtc-765	108	13	(	(	PUNCT
ijtc-765	108	14	apbn	apbn	ADJ
ijtc-765	108	15	)	)	PUNCT
ijtc-765	108	16	,	,	PUNCT
ijtc-765	108	17	contingency	contingency	NOUN
ijtc-765	108	18	,	,	PUNCT
ijtc-765	108	19	and	and	CCONJ
ijtc-765	108	20	balance	balance	NOUN
ijtc-765	108	21	sheet	sheet	NOUN
ijtc-765	108	22	(	(	PUNCT
ijtc-765	108	23	akn	akn	PROPN
ijtc-765	108	24	)	)	PUNCT
ijtc-765	108	25	risk	risk	NOUN
ijtc-765	108	26	.	.	PUNCT
ijtc-765	109	1	not	not	PART
ijtc-765	109	2	all	all	DET
ijtc-765	109	3	uprs	uprs	NOUN
ijtc-765	109	4	have	have	VERB
ijtc-765	109	5	imr	imr	NOUN
ijtc-765	109	6	risk	risk	NOUN
ijtc-765	109	7	but	but	CCONJ
ijtc-765	109	8	definitely	definitely	ADV
ijtc-765	109	9	have	have	VERB
ijtc-765	109	10	organizational	organizational	ADJ
ijtc-765	109	11	risk	risk	NOUN
ijtc-765	109	12	.	.	PUNCT
ijtc-765	110	1	fraud	fraud	NOUN
ijtc-765	110	2	risk	risk	NOUN
ijtc-765	110	3	is	be	AUX
ijtc-765	110	4	part	part	NOUN
ijtc-765	110	5	of	of	ADP
ijtc-765	110	6	the	the	DET
ijtc-765	110	7	organizational	organizational	ADJ
ijtc-765	110	8	risk	risk	NOUN
ijtc-765	110	9	that	that	PRON
ijtc-765	110	10	must	must	AUX
ijtc-765	110	11	be	be	AUX
ijtc-765	110	12	identified	identify	VERB
ijtc-765	110	13	.	.	PUNCT
ijtc-765	111	1	the	the	DET
ijtc-765	111	2	next	next	ADJ
ijtc-765	111	3	stage	stage	NOUN
ijtc-765	111	4	is	be	AUX
ijtc-765	111	5	to	to	PART
ijtc-765	111	6	conduct	conduct	VERB
ijtc-765	111	7	a	a	DET
ijtc-765	111	8	risk	risk	NOUN
ijtc-765	111	9	analysis	analysis	NOUN
ijtc-765	111	10	with	with	ADP
ijtc-765	111	11	the	the	DET
ijtc-765	111	12	aim	aim	NOUN
ijtc-765	111	13	of	of	ADP
ijtc-765	111	14	determining	determine	VERB
ijtc-765	111	15	the	the	DET
ijtc-765	111	16	amount	amount	NOUN
ijtc-765	111	17	of	of	ADP
ijtc-765	111	18	risk	risk	NOUN
ijtc-765	111	19	and	and	CCONJ
ijtc-765	111	20	risk	risk	NOUN
ijtc-765	111	21	level	level	NOUN
ijtc-765	111	22	based	base	VERB
ijtc-765	111	23	on	on	ADP
ijtc-765	111	24	risk	risk	NOUN
ijtc-765	111	25	criteria	criterion	NOUN
ijtc-765	111	26	by	by	ADP
ijtc-765	111	27	considering	consider	VERB
ijtc-765	111	28	the	the	DET
ijtc-765	111	29	reliability	reliability	NOUN
ijtc-765	111	30	of	of	ADP
ijtc-765	111	31	internal	internal	ADJ
ijtc-765	111	32	control	control	NOUN
ijtc-765	111	33	.	.	PUNCT
ijtc-765	112	1	risk	risk	NOUN
ijtc-765	112	2	criteria	criterion	NOUN
ijtc-765	112	3	include	include	VERB
ijtc-765	112	4	likelihood	likelihood	NOUN
ijtc-765	112	5	criteria	criterion	NOUN
ijtc-765	112	6	and	and	CCONJ
ijtc-765	112	7	impact	impact	NOUN
ijtc-765	112	8	criteria	criterion	NOUN
ijtc-765	112	9	.	.	PUNCT
ijtc-765	113	1	the	the	DET
ijtc-765	113	2	determination	determination	NOUN
ijtc-765	113	3	of	of	ADP
ijtc-765	113	4	criteria	criterion	NOUN
ijtc-765	113	5	,	,	PUNCT
ijtc-765	113	6	including	include	VERB
ijtc-765	113	7	those	those	PRON
ijtc-765	113	8	related	relate	VERB
ijtc-765	113	9	to	to	PART
ijtc-765	113	10	fraud	fraud	VERB
ijtc-765	113	11	risk	risk	NOUN
ijtc-765	113	12	,	,	PUNCT
ijtc-765	113	13	already	already	ADV
ijtc-765	113	14	has	have	VERB
ijtc-765	113	15	a	a	DET
ijtc-765	113	16	choice	choice	NOUN
ijtc-765	113	17	of	of	ADP
ijtc-765	113	18	methods	method	NOUN
ijtc-765	113	19	and	and	CCONJ
ijtc-765	113	20	standards	standard	NOUN
ijtc-765	113	21	.	.	PUNCT
ijtc-765	114	1	the	the	DET
ijtc-765	114	2	result	result	NOUN
ijtc-765	114	3	of	of	ADP
ijtc-765	114	4	this	this	DET
ijtc-765	114	5	process	process	NOUN
ijtc-765	114	6	is	be	AUX
ijtc-765	114	7	a	a	DET
ijtc-765	114	8	5x5	5x5	NUM
ijtc-765	114	9	risk	risk	NOUN
ijtc-765	114	10	analysis	analysis	NOUN
ijtc-765	114	11	matrix	matrix	NOUN
ijtc-765	114	12	that	that	PRON
ijtc-765	114	13	has	have	AUX
ijtc-765	114	14	described	describe	VERB
ijtc-765	114	15	the	the	DET
ijtc-765	114	16	risk	risk	NOUN
ijtc-765	114	17	level	level	NOUN
ijtc-765	114	18	,	,	PUNCT
ijtc-765	114	19	which	which	PRON
ijtc-765	114	20	is	be	AUX
ijtc-765	114	21	then	then	ADV
ijtc-765	114	22	proceed	proceed	ADJ
ijtc-765	114	23	to	to	ADP
ijtc-765	114	24	the	the	DET
ijtc-765	114	25	risk	risk	NOUN
ijtc-765	114	26	evaluation	evaluation	NOUN
ijtc-765	114	27	stage	stage	NOUN
ijtc-765	114	28	to	to	PART
ijtc-765	114	29	determine	determine	VERB
ijtc-765	114	30	risk	risk	NOUN
ijtc-765	114	31	priorities	priority	NOUN
ijtc-765	114	32	,	,	PUNCT
ijtc-765	114	33	expected	expect	VERB
ijtc-765	114	34	residual	residual	ADJ
ijtc-765	114	35	risk	risk	NOUN
ijtc-765	114	36	magnitude	magnitude	NOUN
ijtc-765	114	37	/	/	SYM
ijtc-765	114	38	level	level	NOUN
ijtc-765	114	39	,	,	PUNCT
ijtc-765	114	40	determination	determination	NOUN
ijtc-765	114	41	of	of	ADP
ijtc-765	114	42	risk	risk	NOUN
ijtc-765	114	43	appetite	appetite	NOUN
ijtc-765	114	44	,	,	PUNCT
ijtc-765	114	45	risk	risk	NOUN
ijtc-765	114	46	mitigation	mitigation	NOUN
ijtc-765	114	47	decisions	decision	NOUN
ijtc-765	114	48	,	,	PUNCT
ijtc-765	114	49	key	key	ADJ
ijtc-765	114	50	risk	risk	NOUN
ijtc-765	114	51	indicators	indicator	NOUN
ijtc-765	114	52	(	(	PUNCT
ijtc-765	114	53	iru	iru	PROPN
ijtc-765	114	54	)	)	PUNCT
ijtc-765	114	55	and	and	CCONJ
ijtc-765	114	56	risk	risk	NOUN
ijtc-765	114	57	maps	map	VERB
ijtc-765	114	58	creation	creation	NOUN
ijtc-765	114	59	.	.	PUNCT
ijtc-765	115	1	the	the	DET
ijtc-765	115	2	risks	risk	NOUN
ijtc-765	115	3	in	in	ADP
ijtc-765	115	4	low	low	ADJ
ijtc-765	115	5	and	and	CCONJ
ijtc-765	115	6	very	very	ADV
ijtc-765	115	7	low	low	ADJ
ijtc-765	115	8	levels	level	NOUN
ijtc-765	115	9	are	be	AUX
ijtc-765	115	10	the	the	DET
ijtc-765	115	11	categories	category	NOUN
ijtc-765	115	12	that	that	PRON
ijtc-765	115	13	enter	enter	VERB
ijtc-765	115	14	the	the	DET
ijtc-765	115	15	acceptance	acceptance	NOUN
ijtc-765	115	16	area	area	NOUN
ijtc-765	115	17	,	,	PUNCT
ijtc-765	115	18	while	while	SCONJ
ijtc-765	115	19	for	for	ADP
ijtc-765	115	20	medium	medium	ADJ
ijtc-765	115	21	,	,	PUNCT
ijtc-765	115	22	high	high	ADJ
ijtc-765	115	23	and	and	CCONJ
ijtc-765	115	24	very	very	ADV
ijtc-765	115	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	115	26	maturity	maturity	NOUN
ijtc-765	115	27	level	level	NOUN
ijtc-765	115	28	of	of	ADP
ijtc-765	115	29	fraud	fraud	NOUN
ijtc-765	115	30	risk	risk	NOUN
ijtc-765	115	31	management	management	NOUN
ijtc-765	115	32	in	in	ADP
ijtc-765	115	33	tax	tax	NOUN
ijtc-765	115	34	institutions	institution	NOUN
ijtc-765	115	35	in	in	ADP
ijtc-765	115	36	indonesia	indonesia	PROPN
ijtc-765	115	37	wibawa	wibawa	PROPN
ijtc-765	115	38	and	and	CCONJ
ijtc-765	115	39	tobing	tobe	VERB
ijtc-765	115	40	591	591	NUM
ijtc-765	115	41	|	|	ADV
ijtc-765	115	42	ilomata	ilomata	PROPN
ijtc-765	115	43	international	international	ADJ
ijtc-765	115	44	journal	journal	NOUN
ijtc-765	115	45	of	of	ADP
ijtc-765	115	46	tax	tax	PROPN
ijtc-765	115	47	&	&	CCONJ
ijtc-765	115	48	accounting	accounting	PROPN
ijtc-765	115	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-765	115	50	high	high	ADJ
ijtc-765	115	51	levels	level	NOUN
ijtc-765	115	52	are	be	AUX
ijtc-765	115	53	the	the	DET
ijtc-765	115	54	main	main	ADJ
ijtc-765	115	55	risks	risk	NOUN
ijtc-765	115	56	that	that	PRON
ijtc-765	115	57	must	must	AUX
ijtc-765	115	58	be	be	AUX
ijtc-765	115	59	mitigated	mitigate	VERB
ijtc-765	115	60	and	and	CCONJ
ijtc-765	115	61	have	have	VERB
ijtc-765	115	62	iru	iru	NOUN
ijtc-765	115	63	.	.	PUNCT
ijtc-765	116	1	this	this	DET
ijtc-765	116	2	stage	stage	NOUN
ijtc-765	116	3	of	of	ADP
ijtc-765	116	4	identification	identification	NOUN
ijtc-765	116	5	to	to	PART
ijtc-765	116	6	risk	risk	NOUN
ijtc-765	116	7	evaluation	evaluation	NOUN
ijtc-765	116	8	is	be	AUX
ijtc-765	116	9	submitted	submit	VERB
ijtc-765	116	10	by	by	ADP
ijtc-765	116	11	the	the	DET
ijtc-765	116	12	business	business	NOUN
ijtc-765	116	13	process	process	NOUN
ijtc-765	116	14	owner	owner	NOUN
ijtc-765	116	15	to	to	ADP
ijtc-765	116	16	the	the	DET
ijtc-765	116	17	upr	upr	PROPN
ijtc-765	116	18	structure	structure	NOUN
ijtc-765	116	19	.	.	PUNCT
ijtc-765	117	1	figure	figure	VERB
ijtc-765	117	2	3	3	NUM
ijtc-765	117	3	.	.	PUNCT
ijtc-765	117	4	risk	risk	NOUN
ijtc-765	117	5	map	map	NOUN
ijtc-765	117	6	and	and	CCONJ
ijtc-765	117	7	risk	risk	NOUN
ijtc-765	117	8	level	level	NOUN
ijtc-765	117	9	source	source	NOUN
ijtc-765	117	10	:	:	PUNCT
ijtc-765	117	11	decree	decree	NOUN
ijtc-765	117	12	of	of	ADP
ijtc-765	117	13	the	the	DET
ijtc-765	117	14	minister	minister	NOUN
ijtc-765	117	15	of	of	ADP
ijtc-765	117	16	finance	finance	NOUN
ijtc-765	117	17	number	number	NOUN
ijtc-765	117	18	105	105	NUM
ijtc-765	117	19	/	/	SYM
ijtc-765	117	20	kmk.01/2022	kmk.01/2022	PROPN
ijtc-765	117	21	has	have	AUX
ijtc-765	117	22	been	be	AUX
ijtc-765	117	23	reprocessed	reprocess	VERB
ijtc-765	117	24	(	(	PUNCT
ijtc-765	117	25	2023	2023	NUM
ijtc-765	117	26	)	)	PUNCT
ijtc-765	117	27	the	the	DET
ijtc-765	117	28	upr	upr	NOUN
ijtc-765	117	29	structure	structure	NOUN
ijtc-765	117	30	together	together	ADV
ijtc-765	117	31	with	with	ADP
ijtc-765	117	32	the	the	DET
ijtc-765	117	33	business	business	NOUN
ijtc-765	117	34	process	process	NOUN
ijtc-765	117	35	owner	owner	NOUN
ijtc-765	117	36	then	then	ADV
ijtc-765	117	37	discusses	discuss	VERB
ijtc-765	117	38	what	what	PRON
ijtc-765	117	39	risk	risk	NOUN
ijtc-765	117	40	mitigation	mitigation	NOUN
ijtc-765	117	41	should	should	AUX
ijtc-765	117	42	be	be	AUX
ijtc-765	117	43	done	do	VERB
ijtc-765	117	44	.	.	PUNCT
ijtc-765	118	1	the	the	DET
ijtc-765	118	2	mitigation	mitigation	NOUN
ijtc-765	118	3	stages	stage	NOUN
ijtc-765	118	4	are	be	AUX
ijtc-765	118	5	carried	carry	VERB
ijtc-765	118	6	out	out	ADP
ijtc-765	118	7	in	in	ADP
ijtc-765	118	8	the	the	DET
ijtc-765	118	9	hope	hope	NOUN
ijtc-765	118	10	of	of	ADP
ijtc-765	118	11	reducing	reduce	VERB
ijtc-765	118	12	the	the	DET
ijtc-765	118	13	likelihood	likelihood	NOUN
ijtc-765	118	14	of	of	ADP
ijtc-765	118	15	the	the	DET
ijtc-765	118	16	risk	risk	NOUN
ijtc-765	118	17	occurring	occur	VERB
ijtc-765	118	18	and/or	and/or	CCONJ
ijtc-765	118	19	reducing	reduce	VERB
ijtc-765	118	20	the	the	DET
ijtc-765	118	21	occurring	occur	VERB
ijtc-765	118	22	impact	impact	NOUN
ijtc-765	118	23	.	.	PUNCT
ijtc-765	119	1	upr	upr	NOUN
ijtc-765	119	2	should	should	AUX
ijtc-765	119	3	develop	develop	VERB
ijtc-765	119	4	a	a	DET
ijtc-765	119	5	mitigation	mitigation	NOUN
ijtc-765	119	6	plan	plan	NOUN
ijtc-765	119	7	and	and	CCONJ
ijtc-765	119	8	document	document	VERB
ijtc-765	119	9	it	it	PRON
ijtc-765	119	10	.	.	PUNCT
ijtc-765	120	1	furthermore	furthermore	ADV
ijtc-765	120	2	,	,	PUNCT
ijtc-765	120	3	the	the	DET
ijtc-765	120	4	monitoring	monitoring	NOUN
ijtc-765	120	5	and	and	CCONJ
ijtc-765	120	6	the	the	DET
ijtc-765	120	7	review	review	NOUN
ijtc-765	120	8	of	of	ADP
ijtc-765	120	9	risk	risk	NOUN
ijtc-765	120	10	management	management	NOUN
ijtc-765	120	11	are	be	AUX
ijtc-765	120	12	carried	carry	VERB
ijtc-765	120	13	out	out	ADP
ijtc-765	120	14	.	.	PUNCT
ijtc-765	121	1	the	the	DET
ijtc-765	121	2	monitoring	monitoring	NOUN
ijtc-765	121	3	is	be	AUX
ijtc-765	121	4	carried	carry	VERB
ijtc-765	121	5	out	out	ADP
ijtc-765	121	6	by	by	ADP
ijtc-765	121	7	the	the	DET
ijtc-765	121	8	upr	upr	PROPN
ijtc-765	121	9	structure	structure	NOUN
ijtc-765	121	10	through	through	ADP
ijtc-765	121	11	quarterly	quarterly	ADJ
ijtc-765	121	12	meetings	meeting	NOUN
ijtc-765	121	13	of	of	ADP
ijtc-765	121	14	the	the	DET
ijtc-765	121	15	organizational	organizational	ADJ
ijtc-765	121	16	performance	performance	NOUN
ijtc-765	121	17	dialogue	dialogue	NOUN
ijtc-765	121	18	(	(	PUNCT
ijtc-765	121	19	dko	dko	PROPN
ijtc-765	121	20	)	)	PUNCT
ijtc-765	121	21	or	or	CCONJ
ijtc-765	121	22	other	other	ADJ
ijtc-765	121	23	forums	forum	NOUN
ijtc-765	121	24	conducted	conduct	VERB
ijtc-765	121	25	by	by	ADP
ijtc-765	121	26	upr	upr	NOUN
ijtc-765	121	27	itself	itself	PRON
ijtc-765	121	28	.	.	PUNCT
ijtc-765	122	1	moreover	moreover	ADV
ijtc-765	122	2	,	,	PUNCT
ijtc-765	122	3	the	the	DET
ijtc-765	122	4	review	review	NOUN
ijtc-765	122	5	of	of	ADP
ijtc-765	122	6	risk	risk	NOUN
ijtc-765	122	7	management	management	NOUN
ijtc-765	122	8	implementation	implementation	NOUN
ijtc-765	122	9	is	be	AUX
ijtc-765	122	10	carried	carry	VERB
ijtc-765	122	11	out	out	ADP
ijtc-765	122	12	by	by	ADP
ijtc-765	122	13	ukmr	ukmr	NOUN
ijtc-765	122	14	and	and	CCONJ
ijtc-765	122	15	inspectorate	inspectorate	PROPN
ijtc-765	122	16	general	general	NOUN
ijtc-765	122	17	.	.	PUNCT
ijtc-765	123	1	the	the	DET
ijtc-765	123	2	last	last	ADJ
ijtc-765	123	3	stage	stage	NOUN
ijtc-765	123	4	is	be	AUX
ijtc-765	123	5	communication	communication	NOUN
ijtc-765	123	6	and	and	CCONJ
ijtc-765	123	7	consultation	consultation	NOUN
ijtc-765	123	8	which	which	PRON
ijtc-765	123	9	includes	include	VERB
ijtc-765	123	10	reporting	report	VERB
ijtc-765	123	11	on	on	ADP
ijtc-765	123	12	the	the	DET
ijtc-765	123	13	risk	risk	NOUN
ijtc-765	123	14	management	management	NOUN
ijtc-765	123	15	process	process	NOUN
ijtc-765	123	16	,	,	PUNCT
ijtc-765	123	17	efforts	effort	NOUN
ijtc-765	123	18	to	to	PART
ijtc-765	123	19	obtain	obtain	VERB
ijtc-765	123	20	risk	risk	NOUN
ijtc-765	123	21	awareness	awareness	NOUN
ijtc-765	123	22	and	and	CCONJ
ijtc-765	123	23	feedback	feedback	VERB
ijtc-765	123	24	for	for	ADP
ijtc-765	123	25	the	the	DET
ijtc-765	123	26	improvement	improvement	NOUN
ijtc-765	123	27	of	of	ADP
ijtc-765	123	28	risk	risk	NOUN
ijtc-765	123	29	management	management	NOUN
ijtc-765	123	30	carried	carry	VERB
ijtc-765	123	31	out	out	ADP
ijtc-765	123	32	.	.	PUNCT
ijtc-765	124	1	the	the	DET
ijtc-765	124	2	risk	risk	NOUN
ijtc-765	124	3	management	management	NOUN
ijtc-765	124	4	process	process	NOUN
ijtc-765	124	5	in	in	ADP
ijtc-765	124	6	dgt	dgt	PROPN
ijtc-765	124	7	,	,	PUNCT
ijtc-765	124	8	compared	compare	VERB
ijtc-765	124	9	to	to	ADP
ijtc-765	124	10	the	the	DET
ijtc-765	124	11	risk	risk	NOUN
ijtc-765	124	12	assessment	assessment	NOUN
ijtc-765	124	13	process	process	NOUN
ijtc-765	124	14	and	and	CCONJ
ijtc-765	124	15	in	in	ADP
ijtc-765	124	16	accordance	accordance	NOUN
ijtc-765	124	17	with	with	ADP
ijtc-765	124	18	the	the	DET
ijtc-765	124	19	principles	principle	NOUN
ijtc-765	124	20	of	of	ADP
ijtc-765	124	21	fraud	fraud	NOUN
ijtc-765	124	22	risk	risk	NOUN
ijtc-765	124	23	assessment	assessment	NOUN
ijtc-765	124	24	(	(	PUNCT
ijtc-765	124	25	fra	fra	NOUN
ijtc-765	124	26	)	)	PUNCT
ijtc-765	124	27	in	in	ADP
ijtc-765	124	28	coso	coso	PROPN
ijtc-765	124	29	frm	frm	PROPN
ijtc-765	124	30	can	can	AUX
ijtc-765	124	31	be	be	AUX
ijtc-765	124	32	briefly	briefly	ADV
ijtc-765	124	33	described	describe	VERB
ijtc-765	124	34	as	as	SCONJ
ijtc-765	124	35	follows	follow	VERB
ijtc-765	124	36	:	:	PUNCT
ijtc-765	124	37	table	table	NOUN
ijtc-765	124	38	3	3	NUM
ijtc-765	124	39	.	.	PUNCT
ijtc-765	124	40	comparison	comparison	NOUN
ijtc-765	124	41	of	of	ADP
ijtc-765	124	42	the	the	DET
ijtc-765	124	43	fra	fra	PROPN
ijtc-765	124	44	-	-	PROPN
ijtc-765	124	45	coso	coso	NOUN
ijtc-765	124	46	frm	frm	PROPN
ijtc-765	124	47	with	with	ADP
ijtc-765	124	48	the	the	DET
ijtc-765	124	49	dgt	dgt	PROPN
ijtc-765	124	50	risk	risk	NOUN
ijtc-765	124	51	management	management	NOUN
ijtc-765	124	52	process	process	NOUN
ijtc-765	124	53	fra	fra	NOUN
ijtc-765	124	54	-	-	PROPN
ijtc-765	124	55	coso	coso	NOUN
ijtc-765	124	56	frm	frm	PROPN
ijtc-765	124	57	dgt	dgt	PROPN
ijtc-765	124	58	's	's	PART
ijtc-765	124	59	risk	risk	NOUN
ijtc-765	124	60	management	management	NOUN
ijtc-765	124	61	process	process	NOUN
ijtc-765	124	62	establish	establish	VERB
ijtc-765	124	63	a	a	DET
ijtc-765	124	64	fraud	fraud	NOUN
ijtc-765	124	65	risk	risk	NOUN
ijtc-765	124	66	assessment	assessment	NOUN
ijtc-765	124	67	team	team	NOUN
ijtc-765	124	68	context	context	NOUN
ijtc-765	124	69	formulation	formulation	NOUN
ijtc-765	124	70	identify	identify	VERB
ijtc-765	124	71	fraud	fraud	NOUN
ijtc-765	124	72	schemes	scheme	NOUN
ijtc-765	124	73	and	and	CCONJ
ijtc-765	124	74	risks	risk	NOUN
ijtc-765	124	75	risk	risk	NOUN
ijtc-765	124	76	identification	identification	NOUN
ijtc-765	124	77	estimated	estimate	VERB
ijtc-765	124	78	occurrence	occurrence	NOUN
ijtc-765	124	79	and	and	CCONJ
ijtc-765	124	80	impact	impact	NOUN
ijtc-765	124	81	of	of	ADP
ijtc-765	124	82	each	each	DET
ijtc-765	124	83	scheme	scheme	NOUN
ijtc-765	124	84	and	and	CCONJ
ijtc-765	124	85	risk	risk	NOUN
ijtc-765	124	86	risk	risk	NOUN
ijtc-765	124	87	identification	identification	NOUN
ijtc-765	124	88	determine	determine	VERB
ijtc-765	124	89	the	the	DET
ijtc-765	124	90	personnel	personnel	NOUN
ijtc-765	124	91	and	and	CCONJ
ijtc-765	124	92	departments	department	NOUN
ijtc-765	124	93	potentially	potentially	ADV
ijtc-765	124	94	involved	involve	VERB
ijtc-765	124	95	by	by	ADP
ijtc-765	124	96	considering	consider	VERB
ijtc-765	124	97	the	the	DET
ijtc-765	124	98	fraud	fraud	NOUN
ijtc-765	124	99	triangle	triangle	NOUN
ijtc-765	124	100	.	.	PUNCT
ijtc-765	125	1	identify	identify	VERB
ijtc-765	125	2	the	the	DET
ijtc-765	125	3	existing	exist	VERB
ijtc-765	125	4	controls	control	NOUN
ijtc-765	125	5	risk	risk	NOUN
ijtc-765	125	6	analysis	analysis	NOUN
ijtc-765	125	7	assess	assess	NOUN
ijtc-765	125	8	and	and	CCONJ
ijtc-765	125	9	respond	respond	VERB
ijtc-765	125	10	to	to	ADP
ijtc-765	125	11	residual	residual	ADJ
ijtc-765	125	12	risks	risk	NOUN
ijtc-765	125	13	that	that	PRON
ijtc-765	125	14	need	need	VERB
ijtc-765	125	15	to	to	PART
ijtc-765	125	16	be	be	AUX
ijtc-765	125	17	mitigated	mitigate	VERB
ijtc-765	125	18	.	.	PUNCT
ijtc-765	126	1	risk	risk	NOUN
ijtc-765	126	2	evaluation	evaluation	NOUN
ijtc-765	126	3	risk	risk	NOUN
ijtc-765	126	4	assessment	assessment	NOUN
ijtc-765	126	5	documentation	documentation	NOUN
ijtc-765	126	6	administration	administration	NOUN
ijtc-765	126	7	and	and	CCONJ
ijtc-765	126	8	reporting	report	VERB
ijtc-765	126	9	reassess	reassess	NOUN
ijtc-765	126	10	periodically	periodically	ADV
ijtc-765	126	11	,	,	PUNCT
ijtc-765	126	12	considering	consider	VERB
ijtc-765	126	13	changes	change	NOUN
ijtc-765	126	14	monitoring	monitoring	NOUN
ijtc-765	126	15	and	and	CCONJ
ijtc-765	126	16	review	review	NOUN
ijtc-765	126	17	source	source	NOUN
ijtc-765	126	18	:	:	PUNCT
ijtc-765	126	19	author	author	NOUN
ijtc-765	126	20	's	's	PART
ijtc-765	126	21	processed	process	VERB
ijtc-765	126	22	result	result	NOUN
ijtc-765	126	23	(	(	PUNCT
ijtc-765	126	24	2023	2023	NUM
ijtc-765	126	25	)	)	PUNCT
ijtc-765	126	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	126	27	maturity	maturity	NOUN
ijtc-765	126	28	level	level	NOUN
ijtc-765	126	29	of	of	ADP
ijtc-765	126	30	fraud	fraud	NOUN
ijtc-765	126	31	risk	risk	NOUN
ijtc-765	126	32	management	management	NOUN
ijtc-765	126	33	in	in	ADP
ijtc-765	126	34	tax	tax	NOUN
ijtc-765	126	35	institutions	institution	NOUN
ijtc-765	126	36	in	in	ADP
ijtc-765	126	37	indonesia	indonesia	PROPN
ijtc-765	126	38	wibawa	wibawa	PROPN
ijtc-765	126	39	and	and	CCONJ
ijtc-765	126	40	tobing	tobe	VERB
ijtc-765	126	41	592	592	NUM
ijtc-765	126	42	|	|	ADV
ijtc-765	126	43	ilomata	ilomata	NOUN
ijtc-765	126	44	international	international	ADJ
ijtc-765	126	45	journal	journal	NOUN
ijtc-765	126	46	of	of	ADP
ijtc-765	126	47	tax	tax	PROPN
ijtc-765	126	48	&	&	CCONJ
ijtc-765	126	49	accounting	accounting	NOUN
ijtc-765	126	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-765	126	51	from	from	ADP
ijtc-765	126	52	table	table	NOUN
ijtc-765	126	53	3	3	NUM
ijtc-765	126	54	above	above	ADV
ijtc-765	126	55	,	,	PUNCT
ijtc-765	126	56	a	a	DET
ijtc-765	126	57	step	step	NOUN
ijtc-765	126	58	that	that	PRON
ijtc-765	126	59	should	should	AUX
ijtc-765	126	60	be	be	AUX
ijtc-765	126	61	done	do	VERB
ijtc-765	126	62	in	in	ADP
ijtc-765	126	63	the	the	DET
ijtc-765	126	64	fra	fra	NOUN
ijtc-765	126	65	but	but	CCONJ
ijtc-765	126	66	does	do	AUX
ijtc-765	126	67	not	not	PART
ijtc-765	126	68	appear	appear	VERB
ijtc-765	126	69	in	in	ADP
ijtc-765	126	70	the	the	DET
ijtc-765	126	71	risk	risk	NOUN
ijtc-765	126	72	management	management	NOUN
ijtc-765	126	73	process	process	NOUN
ijtc-765	126	74	carried	carry	VERB
ijtc-765	126	75	out	out	ADP
ijtc-765	126	76	by	by	ADP
ijtc-765	126	77	dgt	dgt	NOUN
ijtc-765	126	78	,	,	PUNCT
ijtc-765	126	79	is	be	AUX
ijtc-765	126	80	one	one	NUM
ijtc-765	126	81	related	relate	VERB
ijtc-765	126	82	to	to	ADP
ijtc-765	126	83	determining	determine	VERB
ijtc-765	126	84	personnel	personnel	NOUN
ijtc-765	126	85	and	and	CCONJ
ijtc-765	126	86	departments	department	NOUN
ijtc-765	126	87	that	that	PRON
ijtc-765	126	88	are	be	AUX
ijtc-765	126	89	potentially	potentially	ADV
ijtc-765	126	90	involved	involve	VERB
ijtc-765	126	91	by	by	ADP
ijtc-765	126	92	considering	consider	VERB
ijtc-765	126	93	the	the	DET
ijtc-765	126	94	fraud	fraud	NOUN
ijtc-765	126	95	triangle	triangle	NOUN
ijtc-765	126	96	.	.	PUNCT
ijtc-765	127	1	in	in	ADP
ijtc-765	127	2	the	the	DET
ijtc-765	127	3	provisions	provision	NOUN
ijtc-765	127	4	of	of	ADP
ijtc-765	127	5	risk	risk	NOUN
ijtc-765	127	6	management	management	NOUN
ijtc-765	127	7	in	in	ADP
ijtc-765	127	8	dgt	dgt	PROPN
ijtc-765	127	9	,	,	PUNCT
ijtc-765	127	10	there	there	PRON
ijtc-765	127	11	are	be	VERB
ijtc-765	127	12	no	no	DET
ijtc-765	127	13	specific	specific	ADJ
ijtc-765	127	14	steps	step	NOUN
ijtc-765	127	15	related	relate	VERB
ijtc-765	127	16	to	to	ADP
ijtc-765	127	17	this	this	DET
ijtc-765	127	18	matter	matter	NOUN
ijtc-765	127	19	.	.	PUNCT
ijtc-765	128	1	this	this	PRON
ijtc-765	128	2	is	be	AUX
ijtc-765	128	3	because	because	SCONJ
ijtc-765	128	4	the	the	DET
ijtc-765	128	5	reference	reference	NOUN
ijtc-765	128	6	basis	basis	NOUN
ijtc-765	128	7	for	for	ADP
ijtc-765	128	8	risk	risk	NOUN
ijtc-765	128	9	identification	identification	NOUN
ijtc-765	128	10	in	in	ADP
ijtc-765	128	11	the	the	DET
ijtc-765	128	12	dgt	dgt	NOUN
ijtc-765	128	13	risk	risk	NOUN
ijtc-765	128	14	management	management	NOUN
ijtc-765	128	15	process	process	NOUN
ijtc-765	128	16	is	be	AUX
ijtc-765	128	17	the	the	DET
ijtc-765	128	18	achievement	achievement	NOUN
ijtc-765	128	19	of	of	ADP
ijtc-765	128	20	organizational	organizational	ADJ
ijtc-765	128	21	goals	goal	NOUN
ijtc-765	128	22	related	relate	VERB
ijtc-765	128	23	to	to	ADP
ijtc-765	128	24	a	a	DET
ijtc-765	128	25	particular	particular	ADJ
ijtc-765	128	26	risk	risk	NOUN
ijtc-765	128	27	owner	owner	NOUN
ijtc-765	128	28	unit	unit	NOUN
ijtc-765	128	29	.	.	PUNCT
ijtc-765	129	1	therefore	therefore	ADV
ijtc-765	129	2	,	,	PUNCT
ijtc-765	129	3	the	the	DET
ijtc-765	129	4	fraud	fraud	NOUN
ijtc-765	129	5	risk	risk	NOUN
ijtc-765	129	6	that	that	PRON
ijtc-765	129	7	will	will	AUX
ijtc-765	129	8	be	be	AUX
ijtc-765	129	9	identified	identify	VERB
ijtc-765	129	10	is	be	AUX
ijtc-765	129	11	fraud	fraud	NOUN
ijtc-765	129	12	risk	risk	NOUN
ijtc-765	129	13	generally	generally	ADV
ijtc-765	129	14	not	not	PART
ijtc-765	129	15	as	as	ADV
ijtc-765	129	16	detailed	detailed	ADJ
ijtc-765	129	17	as	as	ADP
ijtc-765	129	18	the	the	DET
ijtc-765	129	19	identification	identification	NOUN
ijtc-765	129	20	result	result	NOUN
ijtc-765	129	21	in	in	ADP
ijtc-765	129	22	fra	fra	NOUN
ijtc-765	129	23	.	.	PUNCT
ijtc-765	130	1	fra	fra	NOUN
ijtc-765	130	2	aims	aim	VERB
ijtc-765	130	3	to	to	PART
ijtc-765	130	4	find	find	VERB
ijtc-765	130	5	out	out	ADP
ijtc-765	130	6	all	all	DET
ijtc-765	130	7	fraud	fraud	NOUN
ijtc-765	130	8	schemes	scheme	NOUN
ijtc-765	130	9	and	and	CCONJ
ijtc-765	130	10	risks	risk	NOUN
ijtc-765	130	11	that	that	PRON
ijtc-765	130	12	occur	occur	VERB
ijtc-765	130	13	in	in	ADP
ijtc-765	130	14	an	an	DET
ijtc-765	130	15	organization	organization	NOUN
ijtc-765	130	16	.	.	PUNCT
ijtc-765	131	1	interview	interview	NOUN
ijtc-765	131	2	results	result	NOUN
ijtc-765	131	3	interviews	interview	NOUN
ijtc-765	131	4	were	be	AUX
ijtc-765	131	5	conducted	conduct	VERB
ijtc-765	131	6	with	with	ADP
ijtc-765	131	7	12	12	NUM
ijtc-765	131	8	informants	informant	NOUN
ijtc-765	131	9	from	from	ADP
ijtc-765	131	10	internal	internal	ADJ
ijtc-765	131	11	dgt	dgt	PROPN
ijtc-765	131	12	.	.	PUNCT
ijtc-765	132	1	the	the	DET
ijtc-765	132	2	selection	selection	NOUN
ijtc-765	132	3	of	of	ADP
ijtc-765	132	4	informants	informant	NOUN
ijtc-765	132	5	is	be	AUX
ijtc-765	132	6	based	base	VERB
ijtc-765	132	7	on	on	ADP
ijtc-765	132	8	their	their	PRON
ijtc-765	132	9	duties	duty	NOUN
ijtc-765	132	10	and	and	CCONJ
ijtc-765	132	11	functions	function	NOUN
ijtc-765	132	12	as	as	ADP
ijtc-765	132	13	the	the	DET
ijtc-765	132	14	structure	structure	NOUN
ijtc-765	132	15	of	of	ADP
ijtc-765	132	16	upr	upr	PROPN
ijtc-765	132	17	,	,	PUNCT
ijtc-765	132	18	ukmr	ukmr	NOUN
ijtc-765	132	19	,	,	PUNCT
ijtc-765	132	20	business	business	NOUN
ijtc-765	132	21	process	process	NOUN
ijtc-765	132	22	owners	owner	NOUN
ijtc-765	132	23	,	,	PUNCT
ijtc-765	132	24	risk	risk	NOUN
ijtc-765	132	25	management	management	NOUN
ijtc-765	132	26	in	in	ADP
ijtc-765	132	27	dgt	dgt	PROPN
ijtc-765	132	28	,	,	PUNCT
ijtc-765	132	29	compliance	compliance	NOUN
ijtc-765	132	30	testing	testing	NOUN
ijtc-765	132	31	,	,	PUNCT
ijtc-765	132	32	implementation	implementation	NOUN
ijtc-765	132	33	of	of	ADP
ijtc-765	132	34	anti	anti	ADJ
ijtc-765	132	35	-	-	ADJ
ijtc-765	132	36	fraud	fraud	ADJ
ijtc-765	132	37	programs	program	NOUN
ijtc-765	132	38	,	,	PUNCT
ijtc-765	132	39	and	and	CCONJ
ijtc-765	132	40	investigations	investigation	NOUN
ijtc-765	132	41	in	in	ADP
ijtc-765	132	42	dgt	dgt	PROPN
ijtc-765	132	43	.	.	PUNCT
ijtc-765	133	1	the	the	DET
ijtc-765	133	2	interviews	interview	NOUN
ijtc-765	133	3	were	be	AUX
ijtc-765	133	4	conducted	conduct	VERB
ijtc-765	133	5	face	face	NOUN
ijtc-765	133	6	-	-	PUNCT
ijtc-765	133	7	to	to	ADP
ijtc-765	133	8	-	-	PUNCT
ijtc-765	133	9	face	face	NOUN
ijtc-765	133	10	in	in	ADP
ijtc-765	133	11	the	the	DET
ijtc-765	133	12	period	period	NOUN
ijtc-765	133	13	of	of	ADP
ijtc-765	133	14	late	late	ADJ
ijtc-765	133	15	february	february	PROPN
ijtc-765	133	16	to	to	ADP
ijtc-765	133	17	early	early	ADJ
ijtc-765	133	18	april	april	PROPN
ijtc-765	133	19	2023	2023	NUM
ijtc-765	133	20	with	with	ADP
ijtc-765	133	21	a	a	DET
ijtc-765	133	22	duration	duration	NOUN
ijtc-765	133	23	of	of	ADP
ijtc-765	133	24	30	30	NUM
ijtc-765	133	25	to	to	PART
ijtc-765	133	26	90	90	NUM
ijtc-765	133	27	minutes	minute	NOUN
ijtc-765	133	28	.	.	PUNCT
ijtc-765	134	1	the	the	DET
ijtc-765	134	2	interview	interview	NOUN
ijtc-765	134	3	technique	technique	NOUN
ijtc-765	134	4	was	be	AUX
ijtc-765	134	5	semistructured	semistructure	VERB
ijtc-765	134	6	.	.	PUNCT
ijtc-765	135	1	previously	previously	ADV
ijtc-765	135	2	,	,	PUNCT
ijtc-765	135	3	a	a	DET
ijtc-765	135	4	structure	structure	NOUN
ijtc-765	135	5	of	of	ADP
ijtc-765	135	6	questions	question	NOUN
ijtc-765	135	7	was	be	AUX
ijtc-765	135	8	made	make	VERB
ijtc-765	135	9	with	with	ADP
ijtc-765	135	10	sources	source	NOUN
ijtc-765	135	11	from	from	ADP
ijtc-765	135	12	the	the	DET
ijtc-765	135	13	areas	area	NOUN
ijtc-765	135	14	,	,	PUNCT
ijtc-765	135	15	and	and	CCONJ
ijtc-765	135	16	factors	factor	NOUN
ijtc-765	135	17	or	or	CCONJ
ijtc-765	135	18	considerations	consideration	NOUN
ijtc-765	135	19	in	in	ADP
ijtc-765	135	20	the	the	DET
ijtc-765	135	21	five	five	NUM
ijtc-765	135	22	principles	principle	NOUN
ijtc-765	135	23	of	of	ADP
ijtc-765	135	24	coso	coso	PROPN
ijtc-765	135	25	fraud	fraud	PROPN
ijtc-765	135	26	risk	risk	NOUN
ijtc-765	135	27	management	management	NOUN
ijtc-765	135	28	described	describe	VERB
ijtc-765	135	29	in	in	ADP
ijtc-765	135	30	the	the	DET
ijtc-765	135	31	fraud	fraud	NOUN
ijtc-765	135	32	risk	risk	NOUN
ijtc-765	135	33	management	management	NOUN
ijtc-765	135	34	scorecard	scorecard	NOUN
ijtc-765	135	35	(	(	PUNCT
ijtc-765	135	36	acfe	acfe	NOUN
ijtc-765	135	37	,	,	PUNCT
ijtc-765	135	38	2022	2022	NUM
ijtc-765	135	39	)	)	PUNCT
ijtc-765	135	40	.	.	PUNCT
ijtc-765	136	1	the	the	DET
ijtc-765	136	2	answers	answer	NOUN
ijtc-765	136	3	given	give	VERB
ijtc-765	136	4	by	by	ADP
ijtc-765	136	5	the	the	DET
ijtc-765	136	6	informants	informant	NOUN
ijtc-765	136	7	were	be	AUX
ijtc-765	136	8	recorded	record	VERB
ijtc-765	136	9	using	use	VERB
ijtc-765	136	10	a	a	DET
ijtc-765	136	11	voice	voice	NOUN
ijtc-765	136	12	recorder	recorder	NOUN
ijtc-765	136	13	,	,	PUNCT
ijtc-765	136	14	then	then	ADV
ijtc-765	136	15	transcribed	transcribe	VERB
ijtc-765	136	16	and	and	CCONJ
ijtc-765	136	17	interpreted	interpret	VERB
ijtc-765	136	18	using	use	VERB
ijtc-765	136	19	the	the	DET
ijtc-765	136	20	author	author	NOUN
ijtc-765	136	21	's	's	PART
ijtc-765	136	22	expertise	expertise	NOUN
ijtc-765	136	23	when	when	SCONJ
ijtc-765	136	24	observing	observe	VERB
ijtc-765	136	25	the	the	DET
ijtc-765	136	26	interviewees	interviewee	NOUN
ijtc-765	136	27	and	and	CCONJ
ijtc-765	136	28	through	through	ADP
ijtc-765	136	29	the	the	DET
ijtc-765	136	30	process	process	NOUN
ijtc-765	136	31	of	of	ADP
ijtc-765	136	32	listening	listen	VERB
ijtc-765	136	33	to	to	ADP
ijtc-765	136	34	the	the	DET
ijtc-765	136	35	recording	recording	NOUN
ijtc-765	136	36	again	again	ADV
ijtc-765	136	37	.	.	PUNCT
ijtc-765	137	1	the	the	DET
ijtc-765	137	2	results	result	NOUN
ijtc-765	137	3	of	of	ADP
ijtc-765	137	4	these	these	DET
ijtc-765	137	5	interviews	interview	NOUN
ijtc-765	137	6	when	when	SCONJ
ijtc-765	137	7	grouped	group	VERB
ijtc-765	137	8	according	accord	VERB
ijtc-765	137	9	to	to	ADP
ijtc-765	137	10	the	the	DET
ijtc-765	137	11	principles	principle	NOUN
ijtc-765	137	12	in	in	ADP
ijtc-765	137	13	the	the	DET
ijtc-765	137	14	coso	coso	PROPN
ijtc-765	137	15	frm	frm	PROPN
ijtc-765	137	16	are	be	AUX
ijtc-765	137	17	as	as	SCONJ
ijtc-765	137	18	follows	follow	VERB
ijtc-765	137	19	:	:	PUNCT
ijtc-765	137	20	1	1	X
ijtc-765	137	21	.	.	X
ijtc-765	137	22	fraud	fraud	NOUN
ijtc-765	137	23	risk	risk	NOUN
ijtc-765	137	24	governance	governance	NOUN
ijtc-765	137	25	a.	a.	NOUN
ijtc-765	137	26	there	there	PRON
ijtc-765	137	27	is	be	VERB
ijtc-765	137	28	a	a	DET
ijtc-765	137	29	commitment	commitment	NOUN
ijtc-765	137	30	from	from	ADP
ijtc-765	137	31	leadership	leadership	NOUN
ijtc-765	137	32	to	to	PART
ijtc-765	137	33	fraud	fraud	VERB
ijtc-765	137	34	risk	risk	NOUN
ijtc-765	137	35	management	management	NOUN
ijtc-765	137	36	,	,	PUNCT
ijtc-765	137	37	and	and	CCONJ
ijtc-765	137	38	employees	employee	NOUN
ijtc-765	137	39	have	have	AUX
ijtc-765	137	40	understood	understand	VERB
ijtc-765	137	41	the	the	DET
ijtc-765	137	42	commitment	commitment	NOUN
ijtc-765	137	43	but	but	CCONJ
ijtc-765	137	44	fraud	fraud	NOUN
ijtc-765	137	45	risk	risk	NOUN
ijtc-765	137	46	is	be	AUX
ijtc-765	137	47	not	not	PART
ijtc-765	137	48	among	among	ADP
ijtc-765	137	49	the	the	DET
ijtc-765	137	50	main	main	ADJ
ijtc-765	137	51	risks	risk	NOUN
ijtc-765	137	52	considered	consider	VERB
ijtc-765	137	53	.	.	PUNCT
ijtc-765	138	1	b.	b.	PROPN
ijtc-765	139	1	there	there	PRON
ijtc-765	139	2	is	be	VERB
ijtc-765	139	3	a	a	DET
ijtc-765	139	4	clear	clear	ADJ
ijtc-765	139	5	division	division	NOUN
ijtc-765	139	6	of	of	ADP
ijtc-765	139	7	functions	function	NOUN
ijtc-765	139	8	in	in	ADP
ijtc-765	139	9	risk	risk	NOUN
ijtc-765	139	10	management	management	NOUN
ijtc-765	139	11	for	for	ADP
ijtc-765	139	12	each	each	DET
ijtc-765	139	13	level	level	NOUN
ijtc-765	139	14	of	of	ADP
ijtc-765	139	15	the	the	DET
ijtc-765	139	16	organization	organization	NOUN
ijtc-765	139	17	,	,	PUNCT
ijtc-765	139	18	where	where	SCONJ
ijtc-765	139	19	fraud	fraud	NOUN
ijtc-765	139	20	risk	risk	NOUN
ijtc-765	139	21	is	be	AUX
ijtc-765	139	22	one	one	NUM
ijtc-765	139	23	of	of	ADP
ijtc-765	139	24	the	the	DET
ijtc-765	139	25	risk	risk	NOUN
ijtc-765	139	26	categories	category	NOUN
ijtc-765	139	27	that	that	PRON
ijtc-765	139	28	must	must	AUX
ijtc-765	139	29	be	be	AUX
ijtc-765	139	30	identified	identify	VERB
ijtc-765	139	31	.	.	PUNCT
ijtc-765	140	1	c.	c.	NOUN
ijtc-765	141	1	the	the	DET
ijtc-765	141	2	internal	internal	ADJ
ijtc-765	141	3	compliance	compliance	NOUN
ijtc-765	141	4	unit	unit	NOUN
ijtc-765	141	5	has	have	VERB
ijtc-765	141	6	a	a	DET
ijtc-765	141	7	tough	tough	ADJ
ijtc-765	141	8	task	task	NOUN
ijtc-765	141	9	,	,	PUNCT
ijtc-765	141	10	given	give	VERB
ijtc-765	141	11	its	its	PRON
ijtc-765	141	12	position	position	NOUN
ijtc-765	141	13	as	as	ADP
ijtc-765	141	14	ukmr	ukmr	NOUN
ijtc-765	141	15	which	which	PRON
ijtc-765	141	16	also	also	ADV
ijtc-765	141	17	plays	play	VERB
ijtc-765	141	18	a	a	DET
ijtc-765	141	19	role	role	NOUN
ijtc-765	141	20	in	in	ADP
ijtc-765	141	21	the	the	DET
ijtc-765	141	22	upr	upr	NOUN
ijtc-765	141	23	structure	structure	NOUN
ijtc-765	141	24	that	that	PRON
ijtc-765	141	25	carries	carry	VERB
ijtc-765	141	26	out	out	ADP
ijtc-765	141	27	risk	risk	NOUN
ijtc-765	141	28	management	management	NOUN
ijtc-765	141	29	.	.	PUNCT
ijtc-765	142	1	d.	d.	PROPN
ijtc-765	142	2	fraud	fraud	PROPN
ijtc-765	142	3	risk	risk	NOUN
ijtc-765	142	4	management	management	NOUN
ijtc-765	142	5	is	be	AUX
ijtc-765	142	6	not	not	PART
ijtc-765	142	7	yet	yet	ADV
ijtc-765	142	8	comprehensive	comprehensive	ADJ
ijtc-765	142	9	,	,	PUNCT
ijtc-765	142	10	where	where	SCONJ
ijtc-765	142	11	the	the	DET
ijtc-765	142	12	anti	anti	ADJ
ijtc-765	142	13	-	-	ADJ
ijtc-765	142	14	fraud	fraud	ADJ
ijtc-765	142	15	programs	program	NOUN
ijtc-765	142	16	carried	carry	VERB
ijtc-765	142	17	out	out	ADP
ijtc-765	142	18	have	have	AUX
ijtc-765	142	19	not	not	PART
ijtc-765	142	20	been	be	AUX
ijtc-765	142	21	well	well	ADV
ijtc-765	142	22	coordinated	coordinate	VERB
ijtc-765	142	23	with	with	ADP
ijtc-765	142	24	the	the	DET
ijtc-765	142	25	risk	risk	NOUN
ijtc-765	142	26	management	management	NOUN
ijtc-765	142	27	and	and	CCONJ
ijtc-765	142	28	have	have	AUX
ijtc-765	142	29	not	not	PART
ijtc-765	142	30	been	be	AUX
ijtc-765	142	31	able	able	ADJ
ijtc-765	142	32	to	to	PART
ijtc-765	142	33	identify	identify	VERB
ijtc-765	142	34	fraud	fraud	NOUN
ijtc-765	142	35	risks	risk	NOUN
ijtc-765	142	36	appropriately	appropriately	ADV
ijtc-765	142	37	.	.	PUNCT
ijtc-765	143	1	e.	e.	PROPN
ijtc-765	143	2	there	there	PRON
ijtc-765	143	3	is	be	VERB
ijtc-765	143	4	documentation	documentation	NOUN
ijtc-765	143	5	of	of	ADP
ijtc-765	143	6	a	a	DET
ijtc-765	143	7	fraud	fraud	NOUN
ijtc-765	143	8	risk	risk	NOUN
ijtc-765	143	9	management	management	NOUN
ijtc-765	143	10	program	program	NOUN
ijtc-765	143	11	reviewed	review	VERB
ijtc-765	143	12	regularly	regularly	ADV
ijtc-765	143	13	.	.	PUNCT
ijtc-765	144	1	f.	f.	PROPN
ijtc-765	144	2	communication	communication	NOUN
ijtc-765	144	3	of	of	ADP
ijtc-765	144	4	fraud	fraud	NOUN
ijtc-765	144	5	risk	risk	NOUN
ijtc-765	144	6	awareness	awareness	NOUN
ijtc-765	144	7	to	to	ADP
ijtc-765	144	8	all	all	DET
ijtc-765	144	9	levels	level	NOUN
ijtc-765	144	10	of	of	ADP
ijtc-765	144	11	the	the	DET
ijtc-765	144	12	organization	organization	NOUN
ijtc-765	144	13	has	have	AUX
ijtc-765	144	14	been	be	AUX
ijtc-765	144	15	conducted	conduct	VERB
ijtc-765	144	16	and	and	CCONJ
ijtc-765	144	17	can	can	AUX
ijtc-765	144	18	be	be	AUX
ijtc-765	144	19	tracked	track	VERB
ijtc-765	144	20	.	.	PUNCT
ijtc-765	145	1	2	2	X
ijtc-765	145	2	.	.	X
ijtc-765	145	3	fraud	fraud	NOUN
ijtc-765	145	4	risk	risk	NOUN
ijtc-765	145	5	assessment	assessment	NOUN
ijtc-765	145	6	a.	a.	NOUN
ijtc-765	145	7	there	there	PRON
ijtc-765	145	8	is	be	VERB
ijtc-765	145	9	a	a	DET
ijtc-765	145	10	team	team	NOUN
ijtc-765	145	11	that	that	PRON
ijtc-765	145	12	conducts	conduct	VERB
ijtc-765	145	13	risk	risk	NOUN
ijtc-765	145	14	assessment	assessment	NOUN
ijtc-765	145	15	on	on	ADP
ijtc-765	145	16	risks	risk	NOUN
ijtc-765	145	17	in	in	ADP
ijtc-765	145	18	general	general	ADJ
ijtc-765	145	19	,	,	PUNCT
ijtc-765	145	20	not	not	PART
ijtc-765	145	21	specifically	specifically	ADV
ijtc-765	145	22	related	relate	VERB
ijtc-765	145	23	to	to	PART
ijtc-765	145	24	fraud	fraud	VERB
ijtc-765	145	25	risk	risk	NOUN
ijtc-765	145	26	.	.	PUNCT
ijtc-765	146	1	b.	b.	PROPN
ijtc-765	147	1	the	the	DET
ijtc-765	147	2	team	team	NOUN
ijtc-765	147	3	that	that	PRON
ijtc-765	147	4	conducts	conduct	VERB
ijtc-765	147	5	risk	risk	NOUN
ijtc-765	147	6	assessments	assessment	NOUN
ijtc-765	147	7	has	have	AUX
ijtc-765	147	8	not	not	PART
ijtc-765	147	9	identified	identify	VERB
ijtc-765	147	10	fraud	fraud	NOUN
ijtc-765	147	11	risks	risk	NOUN
ijtc-765	147	12	appropriately	appropriately	ADV
ijtc-765	147	13	.	.	PUNCT
ijtc-765	148	1	c.	c.	PROPN
ijtc-765	148	2	there	there	PRON
ijtc-765	148	3	is	be	VERB
ijtc-765	148	4	a	a	DET
ijtc-765	148	5	methodology	methodology	NOUN
ijtc-765	148	6	in	in	ADP
ijtc-765	148	7	risk	risk	NOUN
ijtc-765	148	8	assessment	assessment	NOUN
ijtc-765	148	9	in	in	ADP
ijtc-765	148	10	general	general	ADJ
ijtc-765	148	11	including	include	VERB
ijtc-765	148	12	fraud	fraud	NOUN
ijtc-765	148	13	risk	risk	NOUN
ijtc-765	148	14	categories	category	NOUN
ijtc-765	148	15	that	that	PRON
ijtc-765	148	16	refer	refer	VERB
ijtc-765	148	17	to	to	ADP
ijtc-765	148	18	the	the	DET
ijtc-765	148	19	decree	decree	NOUN
ijtc-765	148	20	of	of	ADP
ijtc-765	148	21	the	the	DET
ijtc-765	148	22	minister	minister	NOUN
ijtc-765	148	23	of	of	ADP
ijtc-765	148	24	finance	finance	NOUN
ijtc-765	148	25	number	number	NOUN
ijtc-765	148	26	105	105	NUM
ijtc-765	148	27	/	/	SYM
ijtc-765	148	28	kmk.01/2022	kmk.01/2022	PROPN
ijtc-765	148	29	.	.	PUNCT
ijtc-765	149	1	d.	d.	PROPN
ijtc-765	149	2	there	there	PRON
ijtc-765	149	3	is	be	VERB
ijtc-765	149	4	documentation	documentation	NOUN
ijtc-765	149	5	of	of	ADP
ijtc-765	149	6	the	the	DET
ijtc-765	149	7	general	general	ADJ
ijtc-765	149	8	risk	risk	NOUN
ijtc-765	149	9	assessment	assessment	NOUN
ijtc-765	149	10	process	process	NOUN
ijtc-765	149	11	.	.	PUNCT
ijtc-765	150	1	3	3	X
ijtc-765	150	2	.	.	X
ijtc-765	150	3	fraud	fraud	NOUN
ijtc-765	150	4	control	control	NOUN
ijtc-765	150	5	activities	activity	NOUN
ijtc-765	150	6	a.	a.	NOUN
ijtc-765	150	7	formalized	formalize	VERB
ijtc-765	150	8	fraud	fraud	NOUN
ijtc-765	150	9	risk	risk	NOUN
ijtc-765	150	10	control	control	NOUN
ijtc-765	150	11	activities	activity	NOUN
ijtc-765	150	12	are	be	AUX
ijtc-765	150	13	in	in	ADP
ijtc-765	150	14	place	place	NOUN
ijtc-765	150	15	,	,	PUNCT
ijtc-765	150	16	but	but	CCONJ
ijtc-765	150	17	have	have	AUX
ijtc-765	150	18	not	not	PART
ijtc-765	150	19	fully	fully	ADV
ijtc-765	150	20	considered	consider	VERB
ijtc-765	150	21	the	the	DET
ijtc-765	150	22	results	result	NOUN
ijtc-765	150	23	of	of	ADP
ijtc-765	150	24	the	the	DET
ijtc-765	150	25	fraud	fraud	NOUN
ijtc-765	150	26	risk	risk	NOUN
ijtc-765	150	27	assessment	assessment	NOUN
ijtc-765	150	28	.	.	PUNCT
ijtc-765	151	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	151	2	maturity	maturity	NOUN
ijtc-765	151	3	level	level	NOUN
ijtc-765	151	4	of	of	ADP
ijtc-765	151	5	fraud	fraud	NOUN
ijtc-765	151	6	risk	risk	NOUN
ijtc-765	151	7	management	management	NOUN
ijtc-765	151	8	in	in	ADP
ijtc-765	151	9	tax	tax	NOUN
ijtc-765	151	10	institutions	institution	NOUN
ijtc-765	151	11	in	in	ADP
ijtc-765	151	12	indonesia	indonesia	PROPN
ijtc-765	151	13	wibawa	wibawa	PROPN
ijtc-765	151	14	and	and	CCONJ
ijtc-765	151	15	tobing	tobe	VERB
ijtc-765	151	16	593	593	NUM
ijtc-765	151	17	|	|	ADV
ijtc-765	151	18	ilomata	ilomata	NOUN
ijtc-765	151	19	international	international	ADJ
ijtc-765	151	20	journal	journal	NOUN
ijtc-765	151	21	of	of	ADP
ijtc-765	151	22	tax	tax	PROPN
ijtc-765	151	23	&	&	CCONJ
ijtc-765	151	24	accounting	accounting	PROPN
ijtc-765	151	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-765	151	26	b.	b.	PROPN
ijtc-765	151	27	fraud	fraud	PROPN
ijtc-765	151	28	risk	risk	NOUN
ijtc-765	151	29	control	control	NOUN
ijtc-765	151	30	activities	activity	NOUN
ijtc-765	151	31	at	at	ADP
ijtc-765	151	32	vw	vw	PROPN
ijtc-765	151	33	and	and	CCONJ
ijtc-765	151	34	xyz	xyz	PROPN
ijtc-765	151	35	units	unit	NOUN
ijtc-765	151	36	have	have	AUX
ijtc-765	151	37	begun	begin	VERB
ijtc-765	151	38	to	to	PART
ijtc-765	151	39	consider	consider	VERB
ijtc-765	151	40	the	the	DET
ijtc-765	151	41	use	use	NOUN
ijtc-765	151	42	of	of	ADP
ijtc-765	151	43	data	datum	NOUN
ijtc-765	151	44	analytics	analytic	NOUN
ijtc-765	151	45	.	.	PUNCT
ijtc-765	152	1	c.	c.	NOUN
ijtc-765	152	2	organizational	organizational	ADJ
ijtc-765	152	3	processes	process	NOUN
ijtc-765	152	4	and	and	CCONJ
ijtc-765	152	5	antifraud	antifraud	PROPN
ijtc-765	152	6	controls	control	NOUN
ijtc-765	152	7	are	be	AUX
ijtc-765	152	8	established	establish	VERB
ijtc-765	152	9	,	,	PUNCT
ijtc-765	152	10	understood	understand	VERB
ijtc-765	152	11	,	,	PUNCT
ijtc-765	152	12	and	and	CCONJ
ijtc-765	152	13	consistently	consistently	ADV
ijtc-765	152	14	executed	execute	VERB
ijtc-765	152	15	,	,	PUNCT
ijtc-765	152	16	and	and	CCONJ
ijtc-765	152	17	reporting	report	VERB
ijtc-765	152	18	mechanisms	mechanism	NOUN
ijtc-765	152	19	and	and	CCONJ
ijtc-765	152	20	documentation	documentation	NOUN
ijtc-765	152	21	are	be	AUX
ijtc-765	152	22	in	in	ADP
ijtc-765	152	23	place	place	NOUN
ijtc-765	152	24	.	.	PUNCT
ijtc-765	153	1	4	4	X
ijtc-765	153	2	.	.	X
ijtc-765	153	3	fraud	fraud	NOUN
ijtc-765	153	4	investigation	investigation	NOUN
ijtc-765	153	5	and	and	CCONJ
ijtc-765	153	6	corrective	corrective	ADJ
ijtc-765	153	7	action	action	NOUN
ijtc-765	153	8	a.	a.	NOUN
ijtc-765	153	9	an	an	DET
ijtc-765	153	10	investigation	investigation	NOUN
ijtc-765	153	11	unit	unit	NOUN
ijtc-765	153	12	has	have	AUX
ijtc-765	153	13	been	be	AUX
ijtc-765	153	14	established	establish	VERB
ijtc-765	153	15	with	with	ADP
ijtc-765	153	16	clearly	clearly	ADV
ijtc-765	153	17	defined	define	VERB
ijtc-765	153	18	roles	role	NOUN
ijtc-765	153	19	.	.	PUNCT
ijtc-765	154	1	b.	b.	PROPN
ijtc-765	155	1	there	there	PRON
ijtc-765	155	2	is	be	VERB
ijtc-765	155	3	a	a	DET
ijtc-765	155	4	reporting	reporting	NOUN
ijtc-765	155	5	channel	channel	NOUN
ijtc-765	155	6	related	relate	VERB
ijtc-765	155	7	to	to	PART
ijtc-765	155	8	fraud	fraud	NOUN
ijtc-765	155	9	committed	commit	VERB
ijtc-765	155	10	by	by	ADP
ijtc-765	155	11	dgt	dgt	PROPN
ijtc-765	155	12	employees	employee	NOUN
ijtc-765	155	13	and	and	CCONJ
ijtc-765	155	14	there	there	PRON
ijtc-765	155	15	are	be	VERB
ijtc-765	155	16	procedures	procedure	NOUN
ijtc-765	155	17	for	for	ADP
ijtc-765	155	18	handling	handle	VERB
ijtc-765	155	19	it	it	PRON
ijtc-765	155	20	.	.	PUNCT
ijtc-765	156	1	c.	c.	PROPN
ijtc-765	156	2	corrective	corrective	ADJ
ijtc-765	156	3	actions	action	NOUN
ijtc-765	156	4	resulting	result	VERB
ijtc-765	156	5	from	from	ADP
ijtc-765	156	6	investigations	investigation	NOUN
ijtc-765	156	7	are	be	AUX
ijtc-765	156	8	submitted	submit	VERB
ijtc-765	156	9	and	and	CCONJ
ijtc-765	156	10	monitored	monitor	VERB
ijtc-765	156	11	for	for	ADP
ijtc-765	156	12	implementation	implementation	NOUN
ijtc-765	156	13	.	.	PUNCT
ijtc-765	157	1	d.	d.	PROPN
ijtc-765	157	2	there	there	PRON
ijtc-765	157	3	is	be	VERB
ijtc-765	157	4	no	no	DET
ijtc-765	157	5	evaluation	evaluation	NOUN
ijtc-765	157	6	related	relate	VERB
ijtc-765	157	7	to	to	ADP
ijtc-765	157	8	the	the	DET
ijtc-765	157	9	investigation	investigation	NOUN
ijtc-765	157	10	activities	activity	NOUN
ijtc-765	157	11	carried	carry	VERB
ijtc-765	157	12	out	out	ADP
ijtc-765	157	13	.	.	PUNCT
ijtc-765	158	1	e.	e.	PROPN
ijtc-765	158	2	there	there	PRON
ijtc-765	158	3	is	be	VERB
ijtc-765	158	4	no	no	DET
ijtc-765	158	5	tiered	tiere	VERB
ijtc-765	158	6	training	training	NOUN
ijtc-765	158	7	standard	standard	NOUN
ijtc-765	158	8	for	for	ADP
ijtc-765	158	9	employees	employee	NOUN
ijtc-765	158	10	assigned	assign	VERB
ijtc-765	158	11	to	to	ADP
ijtc-765	158	12	the	the	DET
ijtc-765	158	13	investigation	investigation	NOUN
ijtc-765	158	14	unit	unit	NOUN
ijtc-765	158	15	.	.	PUNCT
ijtc-765	159	1	5	5	X
ijtc-765	159	2	.	.	X
ijtc-765	159	3	fraud	fraud	NOUN
ijtc-765	159	4	monitoring	monitoring	NOUN
ijtc-765	159	5	activities	activity	NOUN
ijtc-765	159	6	a.	a.	NOUN
ijtc-765	159	7	monitoring	monitoring	NOUN
ijtc-765	159	8	procedures	procedure	NOUN
ijtc-765	159	9	are	be	AUX
ijtc-765	159	10	in	in	ADP
ijtc-765	159	11	place	place	NOUN
ijtc-765	159	12	for	for	ADP
ijtc-765	159	13	general	general	ADJ
ijtc-765	159	14	risk	risk	NOUN
ijtc-765	159	15	management	management	NOUN
ijtc-765	159	16	processes	process	NOUN
ijtc-765	159	17	and	and	CCONJ
ijtc-765	159	18	anti	anti	ADJ
ijtc-765	159	19	-	-	ADJ
ijtc-765	159	20	fraud	fraud	ADJ
ijtc-765	159	21	programs	program	NOUN
ijtc-765	159	22	.	.	PUNCT
ijtc-765	160	1	however	however	ADV
ijtc-765	160	2	,	,	PUNCT
ijtc-765	160	3	performance	performance	NOUN
ijtc-765	160	4	is	be	AUX
ijtc-765	160	5	not	not	PART
ijtc-765	160	6	consistent	consistent	ADJ
ijtc-765	160	7	.	.	PUNCT
ijtc-765	161	1	b.	b.	PROPN
ijtc-765	162	1	there	there	PRON
ijtc-765	162	2	is	be	VERB
ijtc-765	162	3	a	a	DET
ijtc-765	162	4	mechanism	mechanism	NOUN
ijtc-765	162	5	for	for	ADP
ijtc-765	162	6	reporting	reporting	NOUN
ijtc-765	162	7	and	and	CCONJ
ijtc-765	162	8	documenting	document	VERB
ijtc-765	162	9	the	the	DET
ijtc-765	162	10	results	result	NOUN
ijtc-765	162	11	of	of	ADP
ijtc-765	162	12	monitoring	monitor	VERB
ijtc-765	162	13	risk	risk	NOUN
ijtc-765	162	14	management	management	NOUN
ijtc-765	162	15	and	and	CCONJ
ijtc-765	162	16	anti	anti	ADJ
ijtc-765	162	17	-	-	ADJ
ijtc-765	162	18	fraud	fraud	ADJ
ijtc-765	162	19	programs	program	NOUN
ijtc-765	162	20	to	to	ADP
ijtc-765	162	21	employees	employee	NOUN
ijtc-765	162	22	,	,	PUNCT
ijtc-765	162	23	as	as	ADV
ijtc-765	162	24	well	well	ADV
ijtc-765	162	25	as	as	ADP
ijtc-765	162	26	to	to	ADP
ijtc-765	162	27	leaders	leader	NOUN
ijtc-765	162	28	and	and	CCONJ
ijtc-765	162	29	higher	high	ADJ
ijtc-765	162	30	levels	level	NOUN
ijtc-765	162	31	.	.	PUNCT
ijtc-765	163	1	c.	c.	NOUN
ijtc-765	163	2	there	there	PRON
ijtc-765	163	3	is	be	VERB
ijtc-765	163	4	no	no	DET
ijtc-765	163	5	data	data	NOUN
ijtc-765	163	6	analytic	analytic	NOUN
ijtc-765	163	7	used	use	VERB
ijtc-765	163	8	in	in	ADP
ijtc-765	163	9	monitoring	monitor	VERB
ijtc-765	163	10	risk	risk	NOUN
ijtc-765	163	11	management	management	NOUN
ijtc-765	163	12	or	or	CCONJ
ijtc-765	163	13	anti	anti	ADJ
ijtc-765	163	14	-	-	ADJ
ijtc-765	163	15	fraud	fraud	ADJ
ijtc-765	163	16	programs	program	NOUN
ijtc-765	163	17	.	.	PUNCT
ijtc-765	164	1	from	from	ADP
ijtc-765	164	2	the	the	DET
ijtc-765	164	3	results	result	NOUN
ijtc-765	164	4	of	of	ADP
ijtc-765	164	5	the	the	DET
ijtc-765	164	6	document	document	NOUN
ijtc-765	164	7	analysis	analysis	NOUN
ijtc-765	164	8	and	and	CCONJ
ijtc-765	164	9	the	the	DET
ijtc-765	164	10	interviews	interview	NOUN
ijtc-765	164	11	with	with	ADP
ijtc-765	164	12	informants	informant	NOUN
ijtc-765	164	13	,	,	PUNCT
ijtc-765	164	14	the	the	DET
ijtc-765	164	15	level	level	NOUN
ijtc-765	164	16	of	of	ADP
ijtc-765	164	17	maturity	maturity	NOUN
ijtc-765	164	18	of	of	ADP
ijtc-765	164	19	fraud	fraud	NOUN
ijtc-765	164	20	risk	risk	NOUN
ijtc-765	164	21	management	management	NOUN
ijtc-765	164	22	based	base	VERB
ijtc-765	164	23	on	on	ADP
ijtc-765	164	24	the	the	DET
ijtc-765	164	25	principles	principle	NOUN
ijtc-765	164	26	of	of	ADP
ijtc-765	164	27	coso	coso	PROPN
ijtc-765	164	28	fraud	fraud	PROPN
ijtc-765	164	29	risk	risk	NOUN
ijtc-765	164	30	management	management	NOUN
ijtc-765	164	31	(	(	PUNCT
ijtc-765	164	32	frm	frm	PROPN
ijtc-765	164	33	)	)	PUNCT
ijtc-765	164	34	and	and	CCONJ
ijtc-765	164	35	with	with	ADP
ijtc-765	164	36	a	a	DET
ijtc-765	164	37	level	level	NOUN
ijtc-765	164	38	of	of	ADP
ijtc-765	164	39	maturity	maturity	NOUN
ijtc-765	164	40	based	base	VERB
ijtc-765	164	41	on	on	ADP
ijtc-765	164	42	the	the	DET
ijtc-765	164	43	enterprise	enterprise	NOUN
ijtc-765	164	44	anti	anti	ADJ
ijtc-765	164	45	-	-	ADJ
ijtc-765	164	46	fraud	fraud	ADJ
ijtc-765	164	47	maturity	maturity	NOUN
ijtc-765	164	48	assessment	assessment	NOUN
ijtc-765	164	49	model	model	NOUN
ijtc-765	164	50	©	©	PROPN
ijtc-765	164	51	at	at	ADP
ijtc-765	164	52	unit	unit	NOUN
ijtc-765	164	53	xyz	xyz	PROPN
ijtc-765	164	54	and	and	CCONJ
ijtc-765	164	55	unit	unit	PROPN
ijtc-765	164	56	vw	vw	PROPN
ijtc-765	164	57	related	relate	VERB
ijtc-765	164	58	to	to	ADP
ijtc-765	164	59	the	the	DET
ijtc-765	164	60	supervisory	supervisory	ADJ
ijtc-765	164	61	function	function	NOUN
ijtc-765	164	62	,	,	PUNCT
ijtc-765	164	63	a	a	DET
ijtc-765	164	64	total	total	ADJ
ijtc-765	164	65	score	score	NOUN
ijtc-765	164	66	of	of	ADP
ijtc-765	164	67	2.4	2.4	NUM
ijtc-765	164	68	.	.	PUNCT
ijtc-765	164	69	was	be	AUX
ijtc-765	164	70	obtained	obtain	VERB
ijtc-765	164	71	.	.	PUNCT
ijtc-765	164	72	table	table	NOUN
ijtc-765	164	73	4	4	NUM
ijtc-765	164	74	.	.	PUNCT
ijtc-765	165	1	shows	show	VERB
ijtc-765	165	2	a	a	DET
ijtc-765	165	3	recapitulation	recapitulation	NOUN
ijtc-765	165	4	of	of	ADP
ijtc-765	165	5	the	the	DET
ijtc-765	165	6	assessment	assessment	NOUN
ijtc-765	165	7	results	result	VERB
ijtc-765	165	8	from	from	ADP
ijtc-765	165	9	the	the	DET
ijtc-765	165	10	level	level	NOUN
ijtc-765	165	11	of	of	ADP
ijtc-765	165	12	fraud	fraud	NOUN
ijtc-765	165	13	risk	risk	NOUN
ijtc-765	165	14	management	management	NOUN
ijtc-765	165	15	for	for	ADP
ijtc-765	165	16	the	the	DET
ijtc-765	165	17	two	two	NUM
ijtc-765	165	18	units	unit	NOUN
ijtc-765	165	19	.	.	PUNCT
ijtc-765	166	1	table	table	NOUN
ijtc-765	166	2	4	4	NUM
ijtc-765	166	3	.	.	PUNCT
ijtc-765	167	1	results	result	NOUN
ijtc-765	167	2	of	of	ADP
ijtc-765	167	3	fraud	fraud	NOUN
ijtc-765	167	4	risk	risk	NOUN
ijtc-765	167	5	management	management	NOUN
ijtc-765	167	6	maturity	maturity	NOUN
ijtc-765	167	7	level	level	NOUN
ijtc-765	167	8	assessment	assessment	NOUN
ijtc-765	167	9	coso	coso	PROPN
ijtc-765	167	10	frm	frm	PROPN
ijtc-765	167	11	principle	principle	PROPN
ijtc-765	167	12	current	current	ADJ
ijtc-765	167	13	level	level	NOUN
ijtc-765	167	14	target	target	NOUN
ijtc-765	167	15	level	level	NOUN
ijtc-765	167	16	level	level	NOUN
ijtc-765	167	17	score	score	NOUN
ijtc-765	167	18	level	level	NOUN
ijtc-765	167	19	score	score	NOUN
ijtc-765	167	20	fraud	fraud	NOUN
ijtc-765	167	21	risk	risk	NOUN
ijtc-765	167	22	governance	governance	NOUN
ijtc-765	167	23	level	level	NOUN
ijtc-765	167	24	2	2	NUM
ijtc-765	167	25	(	(	PUNCT
ijtc-765	167	26	initial	initial	ADJ
ijtc-765	167	27	)	)	PUNCT
ijtc-765	167	28	2	2	NUM
ijtc-765	167	29	level	level	NOUN
ijtc-765	167	30	4	4	NUM
ijtc-765	167	31	(	(	PUNCT
ijtc-765	167	32	managed	manage	VERB
ijtc-765	167	33	)	)	PUNCT
ijtc-765	167	34	4	4	NUM
ijtc-765	167	35	fraud	fraud	NOUN
ijtc-765	167	36	risk	risk	NOUN
ijtc-765	167	37	assessment	assessment	NOUN
ijtc-765	167	38	level	level	NOUN
ijtc-765	167	39	2	2	NUM
ijtc-765	167	40	(	(	PUNCT
ijtc-765	167	41	initial	initial	ADJ
ijtc-765	167	42	)	)	PUNCT
ijtc-765	167	43	2	2	NUM
ijtc-765	167	44	level	level	NOUN
ijtc-765	167	45	4	4	NUM
ijtc-765	167	46	(	(	PUNCT
ijtc-765	167	47	managed	manage	VERB
ijtc-765	167	48	)	)	PUNCT
ijtc-765	167	49	4	4	NUM
ijtc-765	167	50	fraud	fraud	NOUN
ijtc-765	167	51	control	control	NOUN
ijtc-765	167	52	activites	activite	NOUN
ijtc-765	167	53	level	level	VERB
ijtc-765	167	54	3	3	NUM
ijtc-765	167	55	(	(	PUNCT
ijtc-765	167	56	repeatable	repeatable	ADJ
ijtc-765	167	57	)	)	PUNCT
ijtc-765	167	58	3	3	NUM
ijtc-765	167	59	level	level	NOUN
ijtc-765	167	60	4	4	NUM
ijtc-765	167	61	(	(	PUNCT
ijtc-765	167	62	managed	manage	VERB
ijtc-765	167	63	)	)	PUNCT
ijtc-765	167	64	4	4	NUM
ijtc-765	167	65	fraud	fraud	NOUN
ijtc-765	167	66	investigation	investigation	NOUN
ijtc-765	167	67	and	and	CCONJ
ijtc-765	167	68	corrective	corrective	ADJ
ijtc-765	167	69	action	action	NOUN
ijtc-765	167	70	level	level	NOUN
ijtc-765	167	71	3	3	NUM
ijtc-765	167	72	(	(	PUNCT
ijtc-765	167	73	repeatable	repeatable	ADJ
ijtc-765	167	74	)	)	PUNCT
ijtc-765	167	75	3	3	NUM
ijtc-765	167	76	level	level	NOUN
ijtc-765	167	77	4	4	NUM
ijtc-765	167	78	(	(	PUNCT
ijtc-765	167	79	managed	manage	VERB
ijtc-765	167	80	)	)	PUNCT
ijtc-765	167	81	4	4	NUM
ijtc-765	167	82	fraud	fraud	NOUN
ijtc-765	167	83	monitoring	monitoring	NOUN
ijtc-765	167	84	activities	activity	NOUN
ijtc-765	167	85	level	level	VERB
ijtc-765	167	86	2	2	NUM
ijtc-765	167	87	(	(	PUNCT
ijtc-765	167	88	initial	initial	ADJ
ijtc-765	167	89	)	)	PUNCT
ijtc-765	167	90	2	2	NUM
ijtc-765	167	91	level	level	NOUN
ijtc-765	167	92	4	4	NUM
ijtc-765	167	93	(	(	PUNCT
ijtc-765	167	94	managed	manage	VERB
ijtc-765	167	95	)	)	PUNCT
ijtc-765	167	96	4	4	NUM
ijtc-765	167	97	average	average	ADJ
ijtc-765	167	98	level	level	NOUN
ijtc-765	167	99	2	2	NUM
ijtc-765	167	100	(	(	PUNCT
ijtc-765	167	101	initial	initial	ADJ
ijtc-765	167	102	)	)	PUNCT
ijtc-765	167	103	2,4	2,4	NUM
ijtc-765	167	104	level	level	NOUN
ijtc-765	167	105	4	4	NUM
ijtc-765	167	106	(	(	PUNCT
ijtc-765	167	107	managed	manage	VERB
ijtc-765	167	108	)	)	PUNCT
ijtc-765	167	109	4	4	NUM
ijtc-765	167	110	source	source	NOUN
ijtc-765	167	111	:	:	PUNCT
ijtc-765	167	112	author	author	NOUN
ijtc-765	167	113	's	's	PART
ijtc-765	167	114	processed	process	VERB
ijtc-765	167	115	result	result	NOUN
ijtc-765	167	116	(	(	PUNCT
ijtc-765	167	117	2023	2023	NUM
ijtc-765	167	118	)	)	PUNCT
ijtc-765	167	119	the	the	DET
ijtc-765	167	120	information	information	NOUN
ijtc-765	167	121	in	in	ADP
ijtc-765	167	122	table	table	NOUN
ijtc-765	167	123	4	4	NUM
ijtc-765	167	124	indicates	indicate	VERB
ijtc-765	167	125	that	that	SCONJ
ijtc-765	167	126	the	the	DET
ijtc-765	167	127	fraud	fraud	NOUN
ijtc-765	167	128	risk	risk	NOUN
ijtc-765	167	129	management	management	NOUN
ijtc-765	167	130	in	in	ADP
ijtc-765	167	131	the	the	DET
ijtc-765	167	132	supervisory	supervisory	ADJ
ijtc-765	167	133	function	function	NOUN
ijtc-765	167	134	carried	carry	VERB
ijtc-765	167	135	out	out	ADP
ijtc-765	167	136	in	in	ADP
ijtc-765	167	137	both	both	DET
ijtc-765	167	138	units	unit	NOUN
ijtc-765	167	139	is	be	AUX
ijtc-765	167	140	still	still	ADV
ijtc-765	167	141	at	at	ADP
ijtc-765	167	142	level	level	NOUN
ijtc-765	167	143	2	2	NUM
ijtc-765	167	144	(	(	PUNCT
ijtc-765	167	145	initial	initial	ADJ
ijtc-765	167	146	)	)	PUNCT
ijtc-765	167	147	.	.	PUNCT
ijtc-765	168	1	the	the	DET
ijtc-765	168	2	fraud	fraud	NOUN
ijtc-765	168	3	risk	risk	NOUN
ijtc-765	168	4	management	management	NOUN
ijtc-765	168	5	is	be	AUX
ijtc-765	168	6	part	part	NOUN
ijtc-765	168	7	of	of	ADP
ijtc-765	168	8	the	the	DET
ijtc-765	168	9	risk	risk	NOUN
ijtc-765	168	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	168	11	maturity	maturity	NOUN
ijtc-765	168	12	level	level	NOUN
ijtc-765	168	13	of	of	ADP
ijtc-765	168	14	fraud	fraud	NOUN
ijtc-765	168	15	risk	risk	NOUN
ijtc-765	168	16	management	management	NOUN
ijtc-765	168	17	in	in	ADP
ijtc-765	168	18	tax	tax	NOUN
ijtc-765	168	19	institutions	institution	NOUN
ijtc-765	168	20	in	in	ADP
ijtc-765	168	21	indonesia	indonesia	PROPN
ijtc-765	168	22	wibawa	wibawa	PROPN
ijtc-765	168	23	and	and	CCONJ
ijtc-765	168	24	tobing	tobe	VERB
ijtc-765	168	25	594	594	NUM
ijtc-765	168	26	|	|	ADV
ijtc-765	168	27	ilomata	ilomata	PROPN
ijtc-765	168	28	international	international	ADJ
ijtc-765	168	29	journal	journal	NOUN
ijtc-765	168	30	of	of	ADP
ijtc-765	168	31	tax	tax	PROPN
ijtc-765	168	32	&	&	CCONJ
ijtc-765	168	33	accounting	accounting	PROPN
ijtc-765	168	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-765	168	35	management	management	NOUN
ijtc-765	168	36	carried	carry	VERB
ijtc-765	168	37	out	out	ADP
ijtc-765	168	38	by	by	ADP
ijtc-765	168	39	the	the	DET
ijtc-765	168	40	units	unit	NOUN
ijtc-765	168	41	in	in	ADP
ijtc-765	168	42	dgt	dgt	PROPN
ijtc-765	168	43	.	.	PUNCT
ijtc-765	169	1	in	in	ADP
ijtc-765	169	2	general	general	ADJ
ijtc-765	169	3	,	,	PUNCT
ijtc-765	169	4	at	at	ADP
ijtc-765	169	5	this	this	DET
ijtc-765	169	6	level	level	NOUN
ijtc-765	169	7	,	,	PUNCT
ijtc-765	169	8	vw	vw	PROPN
ijtc-765	169	9	and	and	CCONJ
ijtc-765	169	10	xyz	xyz	PROPN
ijtc-765	169	11	units	unit	NOUN
ijtc-765	169	12	have	have	AUX
ijtc-765	169	13	actually	actually	ADV
ijtc-765	169	14	realized	realize	VERB
ijtc-765	169	15	the	the	DET
ijtc-765	169	16	need	need	NOUN
ijtc-765	169	17	for	for	ADP
ijtc-765	169	18	a	a	DET
ijtc-765	169	19	formal	formal	ADJ
ijtc-765	169	20	fraud	fraud	NOUN
ijtc-765	169	21	risk	risk	NOUN
ijtc-765	169	22	management	management	NOUN
ijtc-765	169	23	approach	approach	NOUN
ijtc-765	169	24	,	,	PUNCT
ijtc-765	169	25	a	a	DET
ijtc-765	169	26	continuous	continuous	ADJ
ijtc-765	169	27	(	(	PUNCT
ijtc-765	169	28	recurring	recur	VERB
ijtc-765	169	29	)	)	PUNCT
ijtc-765	169	30	fraud	fraud	NOUN
ijtc-765	169	31	risk	risk	NOUN
ijtc-765	169	32	management	management	NOUN
ijtc-765	169	33	process	process	NOUN
ijtc-765	169	34	in	in	ADP
ijtc-765	169	35	dgt	dgt	PROPN
ijtc-765	169	36	but	but	CCONJ
ijtc-765	169	37	the	the	DET
ijtc-765	169	38	parts	part	NOUN
ijtc-765	169	39	of	of	ADP
ijtc-765	169	40	the	the	DET
ijtc-765	169	41	organization	organization	NOUN
ijtc-765	169	42	define	define	VERB
ijtc-765	169	43	it	it	PRON
ijtc-765	169	44	differently	differently	ADV
ijtc-765	169	45	.	.	PUNCT
ijtc-765	170	1	this	this	DET
ijtc-765	170	2	research	research	NOUN
ijtc-765	170	3	is	be	AUX
ijtc-765	170	4	in	in	ADP
ijtc-765	170	5	line	line	NOUN
ijtc-765	170	6	with	with	ADP
ijtc-765	170	7	the	the	DET
ijtc-765	170	8	results	result	NOUN
ijtc-765	170	9	shown	show	VERB
ijtc-765	170	10	in	in	ADP
ijtc-765	170	11	simanungkalit	simanungkalit	VERB
ijtc-765	170	12	and	and	CCONJ
ijtc-765	170	13	tobing	tobing	NOUN
ijtc-765	170	14	's	's	PART
ijtc-765	170	15	study	study	NOUN
ijtc-765	170	16	(	(	PUNCT
ijtc-765	170	17	2022	2022	NUM
ijtc-765	170	18	)	)	PUNCT
ijtc-765	170	19	and	and	CCONJ
ijtc-765	170	20	indicated	indicate	VERB
ijtc-765	170	21	that	that	SCONJ
ijtc-765	170	22	the	the	DET
ijtc-765	170	23	risk	risk	NOUN
ijtc-765	170	24	management	management	NOUN
ijtc-765	170	25	maturity	maturity	NOUN
ijtc-765	170	26	level	level	NOUN
ijtc-765	170	27	of	of	ADP
ijtc-765	170	28	public	public	ADJ
ijtc-765	170	29	sector	sector	NOUN
ijtc-765	170	30	institutions	institution	NOUN
ijtc-765	170	31	is	be	AUX
ijtc-765	170	32	still	still	ADV
ijtc-765	170	33	below	below	ADP
ijtc-765	170	34	the	the	DET
ijtc-765	170	35	ideal	ideal	ADJ
ijtc-765	170	36	level	level	NOUN
ijtc-765	170	37	.	.	PUNCT
ijtc-765	171	1	about	about	ADV
ijtc-765	171	2	3	3	NUM
ijtc-765	171	3	principles	principle	NOUN
ijtc-765	171	4	are	be	AUX
ijtc-765	171	5	still	still	ADV
ijtc-765	171	6	at	at	ADP
ijtc-765	171	7	level	level	NOUN
ijtc-765	171	8	2	2	NUM
ijtc-765	171	9	(	(	PUNCT
ijtc-765	171	10	initial	initial	ADJ
ijtc-765	171	11	)	)	PUNCT
ijtc-765	171	12	,	,	PUNCT
ijtc-765	171	13	namely	namely	ADV
ijtc-765	171	14	fraud	fraud	VERB
ijtc-765	171	15	risk	risk	NOUN
ijtc-765	171	16	governance	governance	NOUN
ijtc-765	171	17	,	,	PUNCT
ijtc-765	171	18	fraud	fraud	NOUN
ijtc-765	171	19	risk	risk	NOUN
ijtc-765	171	20	assessment	assessment	NOUN
ijtc-765	171	21	,	,	PUNCT
ijtc-765	171	22	and	and	CCONJ
ijtc-765	171	23	fraud	fraud	NOUN
ijtc-765	171	24	monitoring	monitoring	NOUN
ijtc-765	171	25	activities	activity	NOUN
ijtc-765	171	26	.	.	PUNCT
ijtc-765	172	1	based	base	VERB
ijtc-765	172	2	on	on	ADP
ijtc-765	172	3	the	the	DET
ijtc-765	172	4	results	result	NOUN
ijtc-765	172	5	of	of	ADP
ijtc-765	172	6	the	the	DET
ijtc-765	172	7	interviews	interview	NOUN
ijtc-765	172	8	with	with	ADP
ijtc-765	172	9	informants	informant	NOUN
ijtc-765	172	10	,	,	PUNCT
ijtc-765	172	11	fraud	fraud	NOUN
ijtc-765	172	12	risk	risk	NOUN
ijtc-765	172	13	management	management	NOUN
ijtc-765	172	14	is	be	AUX
ijtc-765	172	15	still	still	ADV
ijtc-765	172	16	not	not	PART
ijtc-765	172	17	a	a	DET
ijtc-765	172	18	major	major	ADJ
ijtc-765	172	19	consideration	consideration	NOUN
ijtc-765	172	20	,	,	PUNCT
ijtc-765	172	21	and	and	CCONJ
ijtc-765	172	22	is	be	AUX
ijtc-765	172	23	managed	manage	VERB
ijtc-765	172	24	reactively	reactively	ADV
ijtc-765	172	25	.	.	PUNCT
ijtc-765	173	1	the	the	DET
ijtc-765	173	2	risk	risk	NOUN
ijtc-765	173	3	owner	owner	NOUN
ijtc-765	173	4	unit	unit	NOUN
ijtc-765	173	5	at	at	ADP
ijtc-765	173	6	the	the	DET
ijtc-765	173	7	vw	vw	PROPN
ijtc-765	173	8	unit	unit	NOUN
ijtc-765	173	9	and	and	CCONJ
ijtc-765	173	10	xyz	xyz	PROPN
ijtc-765	173	11	unit	unit	NOUN
ijtc-765	173	12	have	have	AUX
ijtc-765	173	13	been	be	AUX
ijtc-765	173	14	unable	unable	ADJ
ijtc-765	173	15	to	to	PART
ijtc-765	173	16	define	define	VERB
ijtc-765	173	17	fraud	fraud	NOUN
ijtc-765	173	18	risk	risk	NOUN
ijtc-765	173	19	appropriately	appropriately	ADV
ijtc-765	173	20	.	.	PUNCT
ijtc-765	174	1	the	the	DET
ijtc-765	174	2	monitoring	monitoring	NOUN
ijtc-765	174	3	of	of	ADP
ijtc-765	174	4	anti	anti	ADJ
ijtc-765	174	5	-	-	ADJ
ijtc-765	174	6	fraud	fraud	ADJ
ijtc-765	174	7	programs	program	NOUN
ijtc-765	174	8	is	be	AUX
ijtc-765	174	9	still	still	ADV
ijtc-765	174	10	considered	consider	VERB
ijtc-765	174	11	a	a	DET
ijtc-765	174	12	formality	formality	NOUN
ijtc-765	174	13	and	and	CCONJ
ijtc-765	174	14	is	be	AUX
ijtc-765	174	15	limited	limit	VERB
ijtc-765	174	16	to	to	ADP
ijtc-765	174	17	the	the	DET
ijtc-765	174	18	completeness	completeness	NOUN
ijtc-765	174	19	of	of	ADP
ijtc-765	174	20	documents	document	NOUN
ijtc-765	174	21	and	and	CCONJ
ijtc-765	174	22	the	the	DET
ijtc-765	174	23	continuity	continuity	NOUN
ijtc-765	174	24	of	of	ADP
ijtc-765	174	25	their	their	PRON
ijtc-765	174	26	contents	content	NOUN
ijtc-765	174	27	.	.	PUNCT
ijtc-765	175	1	the	the	DET
ijtc-765	175	2	monitoring	monitoring	NOUN
ijtc-765	175	3	by	by	ADP
ijtc-765	175	4	ukmr	ukmr	NOUN
ijtc-765	175	5	has	have	AUX
ijtc-765	175	6	not	not	PART
ijtc-765	175	7	touched	touch	VERB
ijtc-765	175	8	on	on	ADP
ijtc-765	175	9	the	the	DET
ijtc-765	175	10	material	material	NOUN
ijtc-765	175	11	,	,	PUNCT
ijtc-765	175	12	due	due	ADP
ijtc-765	175	13	to	to	ADP
ijtc-765	175	14	a	a	DET
ijtc-765	175	15	lack	lack	NOUN
ijtc-765	175	16	of	of	ADP
ijtc-765	175	17	understanding	understanding	NOUN
ijtc-765	175	18	of	of	ADP
ijtc-765	175	19	fraud	fraud	NOUN
ijtc-765	175	20	risk	risk	NOUN
ijtc-765	175	21	,	,	PUNCT
ijtc-765	175	22	resulted	result	VERB
ijtc-765	175	23	in	in	ADP
ijtc-765	175	24	miscategorization	miscategorization	NOUN
ijtc-765	175	25	of	of	ADP
ijtc-765	175	26	fraud	fraud	NOUN
ijtc-765	175	27	risk	risk	NOUN
ijtc-765	175	28	escape	escape	NOUN
ijtc-765	175	29	.	.	PUNCT
ijtc-765	176	1	the	the	DET
ijtc-765	176	2	principles	principle	NOUN
ijtc-765	176	3	of	of	ADP
ijtc-765	176	4	fraud	fraud	NOUN
ijtc-765	176	5	investigation	investigation	NOUN
ijtc-765	176	6	and	and	CCONJ
ijtc-765	176	7	corrective	corrective	ADJ
ijtc-765	176	8	actions	action	NOUN
ijtc-765	176	9	and	and	CCONJ
ijtc-765	176	10	fraud	fraud	NOUN
ijtc-765	176	11	control	control	NOUN
ijtc-765	176	12	activities	activity	NOUN
ijtc-765	176	13	are	be	AUX
ijtc-765	176	14	already	already	ADV
ijtc-765	176	15	at	at	ADP
ijtc-765	176	16	level	level	NOUN
ijtc-765	176	17	3	3	NUM
ijtc-765	176	18	(	(	PUNCT
ijtc-765	176	19	repeatable	repeatable	ADJ
ijtc-765	176	20	)	)	PUNCT
ijtc-765	176	21	.	.	PUNCT
ijtc-765	177	1	the	the	DET
ijtc-765	177	2	analysis	analysis	NOUN
ijtc-765	177	3	of	of	ADP
ijtc-765	177	4	the	the	DET
ijtc-765	177	5	gap	gap	NOUN
ijtc-765	177	6	between	between	ADP
ijtc-765	177	7	the	the	DET
ijtc-765	177	8	overall	overall	ADJ
ijtc-765	177	9	level	level	NOUN
ijtc-765	177	10	of	of	ADP
ijtc-765	177	11	maturity	maturity	NOUN
ijtc-765	177	12	of	of	ADP
ijtc-765	177	13	fraud	fraud	NOUN
ijtc-765	177	14	risk	risk	NOUN
ijtc-765	177	15	management	management	NOUN
ijtc-765	177	16	in	in	ADP
ijtc-765	177	17	both	both	CCONJ
ijtc-765	177	18	the	the	DET
ijtc-765	177	19	vw	vw	PROPN
ijtc-765	177	20	and	and	CCONJ
ijtc-765	177	21	the	the	DET
ijtc-765	177	22	xyz	xyz	PROPN
ijtc-765	177	23	unit	unit	NOUN
ijtc-765	177	24	are	be	AUX
ijtc-765	177	25	related	relate	VERB
ijtc-765	177	26	to	to	ADP
ijtc-765	177	27	the	the	DET
ijtc-765	177	28	supervisory	supervisory	ADJ
ijtc-765	177	29	function	function	NOUN
ijtc-765	177	30	with	with	ADP
ijtc-765	177	31	the	the	DET
ijtc-765	177	32	current	current	ADJ
ijtc-765	177	33	condition	condition	NOUN
ijtc-765	177	34	of	of	ADP
ijtc-765	177	35	level	level	NOUN
ijtc-765	177	36	2	2	NUM
ijtc-765	177	37	(	(	PUNCT
ijtc-765	177	38	initial	initial	ADJ
ijtc-765	177	39	)	)	PUNCT
ijtc-765	177	40	bearing	bear	VERB
ijtc-765	177	41	the	the	DET
ijtc-765	177	42	intended	intend	VERB
ijtc-765	177	43	target	target	NOUN
ijtc-765	177	44	for	for	ADP
ijtc-765	177	45	level	level	NOUN
ijtc-765	177	46	4	4	NUM
ijtc-765	177	47	(	(	PUNCT
ijtc-765	177	48	managed	manage	VERB
ijtc-765	177	49	)	)	PUNCT
ijtc-765	177	50	in	in	ADP
ijtc-765	177	51	accordance	accordance	NOUN
ijtc-765	177	52	with	with	ADP
ijtc-765	177	53	the	the	DET
ijtc-765	177	54	target	target	NOUN
ijtc-765	177	55	set	set	VERB
ijtc-765	177	56	by	by	ADP
ijtc-765	177	57	the	the	DET
ijtc-765	177	58	author	author	NOUN
ijtc-765	177	59	who	who	PRON
ijtc-765	177	60	refers	refer	VERB
ijtc-765	177	61	to	to	ADP
ijtc-765	177	62	the	the	DET
ijtc-765	177	63	publication	publication	NOUN
ijtc-765	177	64	of	of	ADP
ijtc-765	177	65	the	the	DET
ijtc-765	177	66	internal	internal	ADJ
ijtc-765	177	67	audit	audit	NOUN
ijtc-765	177	68	service	service	NOUN
ijtc-765	177	69	from	from	ADP
ijtc-765	177	70	un	un	PROPN
ijtc-765	177	71	women	woman	NOUN
ijtc-765	177	72	(	(	PUNCT
ijtc-765	177	73	un	un	PROPN
ijtc-765	177	74	women	woman	NOUN
ijtc-765	177	75	,	,	PUNCT
ijtc-765	177	76	2021	2021	NUM
ijtc-765	177	77	)	)	PUNCT
ijtc-765	177	78	as	as	SCONJ
ijtc-765	177	79	depicted	depict	VERB
ijtc-765	177	80	on	on	ADP
ijtc-765	177	81	the	the	DET
ijtc-765	177	82	following	follow	VERB
ijtc-765	177	83	graph	graph	NOUN
ijtc-765	177	84	:	:	PUNCT
ijtc-765	177	85	figure	figure	NOUN
ijtc-765	177	86	4	4	NUM
ijtc-765	177	87	.	.	PUNCT
ijtc-765	177	88	radar	radar	NOUN
ijtc-765	177	89	gap	gap	NOUN
ijtc-765	177	90	analysis	analysis	NOUN
ijtc-765	177	91	chart	chart	NOUN
ijtc-765	177	92	source	source	NOUN
ijtc-765	177	93	:	:	PUNCT
ijtc-765	177	94	author	author	NOUN
ijtc-765	177	95	's	's	PART
ijtc-765	177	96	processed	process	VERB
ijtc-765	177	97	result	result	NOUN
ijtc-765	177	98	(	(	PUNCT
ijtc-765	177	99	2023	2023	NUM
ijtc-765	177	100	)	)	PUNCT
ijtc-765	177	101	conclusions	conclusion	NOUN
ijtc-765	177	102	the	the	DET
ijtc-765	177	103	results	result	NOUN
ijtc-765	177	104	of	of	ADP
ijtc-765	177	105	the	the	DET
ijtc-765	177	106	fraud	fraud	NOUN
ijtc-765	177	107	risk	risk	NOUN
ijtc-765	177	108	management	management	NOUN
ijtc-765	177	109	maturity	maturity	NOUN
ijtc-765	177	110	level	level	NOUN
ijtc-765	177	111	assessment	assessment	NOUN
ijtc-765	177	112	for	for	ADP
ijtc-765	177	113	the	the	DET
ijtc-765	177	114	taxpayer	taxpayer	NOUN
ijtc-765	177	115	compliance	compliance	NOUN
ijtc-765	177	116	supervision	supervision	NOUN
ijtc-765	177	117	function	function	NOUN
ijtc-765	177	118	at	at	ADP
ijtc-765	177	119	the	the	DET
ijtc-765	177	120	vw	vw	PROPN
ijtc-765	177	121	unit	unit	NOUN
ijtc-765	177	122	and	and	CCONJ
ijtc-765	177	123	xyz	xyz	PROPN
ijtc-765	177	124	unit	unit	NOUN
ijtc-765	177	125	are	be	AUX
ijtc-765	177	126	at	at	ADP
ijtc-765	177	127	level	level	NOUN
ijtc-765	177	128	2	2	NUM
ijtc-765	177	129	(	(	PUNCT
ijtc-765	177	130	initial	initial	ADJ
ijtc-765	177	131	)	)	PUNCT
ijtc-765	177	132	.	.	PUNCT
ijtc-765	178	1	at	at	ADP
ijtc-765	178	2	this	this	DET
ijtc-765	178	3	level	level	NOUN
ijtc-765	178	4	,	,	PUNCT
ijtc-765	178	5	both	both	DET
ijtc-765	178	6	units	unit	NOUN
ijtc-765	178	7	have	have	AUX
ijtc-765	178	8	realized	realize	VERB
ijtc-765	178	9	the	the	DET
ijtc-765	178	10	need	need	NOUN
ijtc-765	178	11	for	for	ADP
ijtc-765	178	12	a	a	DET
ijtc-765	178	13	formal	formal	ADJ
ijtc-765	178	14	fraud	fraud	NOUN
ijtc-765	178	15	risk	risk	NOUN
ijtc-765	178	16	management	management	NOUN
ijtc-765	178	17	approach	approach	NOUN
ijtc-765	178	18	.	.	PUNCT
ijtc-765	179	1	the	the	DET
ijtc-765	179	2	fraud	fraud	NOUN
ijtc-765	179	3	risk	risk	NOUN
ijtc-765	179	4	management	management	NOUN
ijtc-765	179	5	process	process	NOUN
ijtc-765	179	6	is	be	AUX
ijtc-765	179	7	ongoing	ongoing	ADJ
ijtc-765	179	8	(	(	PUNCT
ijtc-765	179	9	recurring	recurring	NOUN
ijtc-765	179	10	)	)	PUNCT
ijtc-765	179	11	but	but	CCONJ
ijtc-765	179	12	parts	part	NOUN
ijtc-765	179	13	of	of	ADP
ijtc-765	179	14	the	the	DET
ijtc-765	179	15	organization	organization	NOUN
ijtc-765	179	16	define	define	VERB
ijtc-765	179	17	it	it	PRON
ijtc-765	179	18	differently	differently	ADV
ijtc-765	179	19	,	,	PUNCT
ijtc-765	179	20	considering	consider	VERB
ijtc-765	179	21	it	it	PRON
ijtc-765	179	22	is	be	AUX
ijtc-765	179	23	still	still	ADV
ijtc-765	179	24	not	not	PART
ijtc-765	179	25	a	a	DET
ijtc-765	179	26	primary	primary	ADJ
ijtc-765	179	27	consideration	consideration	NOUN
ijtc-765	179	28	,	,	PUNCT
ijtc-765	179	29	thus	thus	ADV
ijtc-765	179	30	it	it	PRON
ijtc-765	179	31	is	be	AUX
ijtc-765	179	32	managed	manage	VERB
ijtc-765	179	33	reactively	reactively	ADV
ijtc-765	179	34	.	.	PUNCT
ijtc-765	180	1	vw	vw	PROPN
ijtc-765	180	2	and	and	CCONJ
ijtc-765	180	3	xyz	xyz	PROPN
ijtc-765	180	4	units	unit	NOUN
ijtc-765	180	5	as	as	ADV
ijtc-765	180	6	well	well	ADV
ijtc-765	180	7	as	as	ADP
ijtc-765	180	8	dgt	dgt	PROPN
ijtc-765	180	9	need	need	VERB
ijtc-765	180	10	to	to	PART
ijtc-765	180	11	immediately	immediately	ADV
ijtc-765	180	12	integrate	integrate	VERB
ijtc-765	180	13	fraud	fraud	NOUN
ijtc-765	180	14	risk	risk	NOUN
ijtc-765	180	15	management	management	NOUN
ijtc-765	180	16	program	program	NOUN
ijtc-765	180	17	with	with	ADP
ijtc-765	180	18	their	their	PRON
ijtc-765	180	19	anti	anti	ADJ
ijtc-765	180	20	-	-	ADJ
ijtc-765	180	21	fraud	fraud	ADJ
ijtc-765	180	22	programs	program	NOUN
ijtc-765	180	23	.	.	PUNCT
ijtc-765	181	1	in	in	ADP
ijtc-765	181	2	0	0	NUM
ijtc-765	181	3	1	1	NUM
ijtc-765	181	4	2	2	NUM
ijtc-765	181	5	3	3	NUM
ijtc-765	181	6	4	4	NUM
ijtc-765	181	7	fraud	fraud	NOUN
ijtc-765	181	8	risk	risk	NOUN
ijtc-765	181	9	governance	governance	NOUN
ijtc-765	181	10	fraud	fraud	NOUN
ijtc-765	181	11	risk	risk	NOUN
ijtc-765	181	12	assessment	assessment	NOUN
ijtc-765	181	13	fraud	fraud	NOUN
ijtc-765	181	14	control	control	PROPN
ijtc-765	181	15	activites	activite	VERB
ijtc-765	181	16	fraud	fraud	NOUN
ijtc-765	181	17	investigation	investigation	NOUN
ijtc-765	181	18	and	and	CCONJ
ijtc-765	181	19	corrective	corrective	ADJ
ijtc-765	181	20	action	action	NOUN
ijtc-765	181	21	fraud	fraud	NOUN
ijtc-765	181	22	monitoring	monitoring	NOUN
ijtc-765	181	23	activities	activity	NOUN
ijtc-765	181	24	gap	gap	NOUN
ijtc-765	181	25	analysis	analysis	NOUN
ijtc-765	181	26	current	current	ADJ
ijtc-765	181	27	score	score	NOUN
ijtc-765	181	28	target	target	NOUN
ijtc-765	181	29	score	score	NOUN
ijtc-765	181	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	181	31	maturity	maturity	NOUN
ijtc-765	181	32	level	level	NOUN
ijtc-765	181	33	of	of	ADP
ijtc-765	181	34	fraud	fraud	NOUN
ijtc-765	181	35	risk	risk	NOUN
ijtc-765	181	36	management	management	NOUN
ijtc-765	181	37	in	in	ADP
ijtc-765	181	38	tax	tax	NOUN
ijtc-765	181	39	institutions	institution	NOUN
ijtc-765	181	40	in	in	ADP
ijtc-765	181	41	indonesia	indonesia	PROPN
ijtc-765	181	42	wibawa	wibawa	PROPN
ijtc-765	181	43	and	and	CCONJ
ijtc-765	181	44	tobing	tobe	VERB
ijtc-765	181	45	595	595	NUM
ijtc-765	181	46	|	|	ADV
ijtc-765	181	47	ilomata	ilomata	PROPN
ijtc-765	181	48	international	international	ADJ
ijtc-765	181	49	journal	journal	NOUN
ijtc-765	181	50	of	of	ADP
ijtc-765	181	51	tax	tax	PROPN
ijtc-765	181	52	&	&	CCONJ
ijtc-765	181	53	accounting	accounting	PROPN
ijtc-765	181	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-765	181	55	improving	improve	VERB
ijtc-765	181	56	its	its	PRON
ijtc-765	181	57	maturity	maturity	NOUN
ijtc-765	181	58	level	level	NOUN
ijtc-765	181	59	,	,	PUNCT
ijtc-765	181	60	dgt	dgt	PROPN
ijtc-765	181	61	needs	need	VERB
ijtc-765	181	62	to	to	PART
ijtc-765	181	63	conduct	conduct	VERB
ijtc-765	181	64	training	training	NOUN
ijtc-765	181	65	and	and	CCONJ
ijtc-765	181	66	increase	increase	VERB
ijtc-765	181	67	the	the	DET
ijtc-765	181	68	competence	competence	NOUN
ijtc-765	181	69	of	of	ADP
ijtc-765	181	70	the	the	DET
ijtc-765	181	71	risk	risk	NOUN
ijtc-765	181	72	owner	owner	NOUN
ijtc-765	181	73	unit	unit	NOUN
ijtc-765	181	74	regarding	regard	VERB
ijtc-765	181	75	fraud	fraud	NOUN
ijtc-765	181	76	risks	risk	NOUN
ijtc-765	181	77	that	that	PRON
ijtc-765	181	78	can	can	AUX
ijtc-765	181	79	occur	occur	VERB
ijtc-765	181	80	in	in	ADP
ijtc-765	181	81	its	its	PRON
ijtc-765	181	82	unit	unit	NOUN
ijtc-765	181	83	.	.	PUNCT
ijtc-765	182	1	at	at	ADP
ijtc-765	182	2	the	the	DET
ijtc-765	182	3	policy	policy	NOUN
ijtc-765	182	4	-	-	PUNCT
ijtc-765	182	5	making	making	NOUN
ijtc-765	182	6	level	level	NOUN
ijtc-765	182	7	,	,	PUNCT
ijtc-765	182	8	dgt	dgt	NOUN
ijtc-765	182	9	needs	need	VERB
ijtc-765	182	10	to	to	PART
ijtc-765	182	11	strengthen	strengthen	VERB
ijtc-765	182	12	the	the	DET
ijtc-765	182	13	position	position	NOUN
ijtc-765	182	14	and	and	CCONJ
ijtc-765	182	15	competence	competence	NOUN
ijtc-765	182	16	of	of	ADP
ijtc-765	182	17	risk	risk	NOUN
ijtc-765	182	18	management	management	NOUN
ijtc-765	182	19	structures	structure	NOUN
ijtc-765	182	20	such	such	ADJ
ijtc-765	182	21	as	as	ADP
ijtc-765	182	22	ukmr	ukmr	NOUN
ijtc-765	182	23	to	to	PART
ijtc-765	182	24	be	be	AUX
ijtc-765	182	25	more	more	ADV
ijtc-765	182	26	independent	independent	ADJ
ijtc-765	182	27	and	and	CCONJ
ijtc-765	182	28	to	to	PART
ijtc-765	182	29	function	function	VERB
ijtc-765	182	30	effectively	effectively	ADV
ijtc-765	182	31	and	and	CCONJ
ijtc-765	182	32	efficiently	efficiently	ADV
ijtc-765	182	33	.	.	PUNCT
ijtc-765	183	1	in	in	ADP
ijtc-765	183	2	addition	addition	NOUN
ijtc-765	183	3	,	,	PUNCT
ijtc-765	183	4	the	the	DET
ijtc-765	183	5	strengthening	strengthening	NOUN
ijtc-765	183	6	of	of	ADP
ijtc-765	183	7	the	the	DET
ijtc-765	183	8	investigation	investigation	NOUN
ijtc-765	183	9	unit	unit	NOUN
ijtc-765	183	10	needs	need	VERB
ijtc-765	183	11	improvement	improvement	NOUN
ijtc-765	183	12	so	so	SCONJ
ijtc-765	183	13	as	as	SCONJ
ijtc-765	183	14	to	to	PART
ijtc-765	183	15	intensify	intensify	VERB
ijtc-765	183	16	control	control	NOUN
ijtc-765	183	17	in	in	ADP
ijtc-765	183	18	terms	term	NOUN
ijtc-765	183	19	of	of	ADP
ijtc-765	183	20	fraud	fraud	NOUN
ijtc-765	183	21	detection	detection	NOUN
ijtc-765	183	22	.	.	PUNCT
ijtc-765	184	1	similarly	similarly	ADV
ijtc-765	184	2	,	,	PUNCT
ijtc-765	184	3	the	the	DET
ijtc-765	184	4	evaluation	evaluation	NOUN
ijtc-765	184	5	of	of	ADP
ijtc-765	184	6	the	the	DET
ijtc-765	184	7	coso	coso	PROPN
ijtc-765	184	8	frm	frm	PROPN
ijtc-765	184	9	principles	principle	NOUN
ijtc-765	184	10	implementation	implementation	NOUN
ijtc-765	184	11	should	should	AUX
ijtc-765	184	12	also	also	ADV
ijtc-765	184	13	be	be	AUX
ijtc-765	184	14	standardized	standardize	VERB
ijtc-765	184	15	and	and	CCONJ
ijtc-765	184	16	carried	carry	VERB
ijtc-765	184	17	out	out	ADP
ijtc-765	184	18	periodically	periodically	ADV
ijtc-765	184	19	by	by	ADP
ijtc-765	184	20	utilizing	utilize	VERB
ijtc-765	184	21	data	datum	NOUN
ijtc-765	184	22	analytic	analytic	ADJ
ijtc-765	184	23	.	.	PUNCT
ijtc-765	185	1	this	this	DET
ijtc-765	185	2	research	research	NOUN
ijtc-765	185	3	has	have	VERB
ijtc-765	185	4	several	several	ADJ
ijtc-765	185	5	limitations	limitation	NOUN
ijtc-765	185	6	that	that	PRON
ijtc-765	185	7	should	should	AUX
ijtc-765	185	8	be	be	AUX
ijtc-765	185	9	taken	take	VERB
ijtc-765	185	10	into	into	ADP
ijtc-765	185	11	consideration	consideration	NOUN
ijtc-765	185	12	when	when	SCONJ
ijtc-765	185	13	other	other	ADJ
ijtc-765	185	14	researches	research	VERB
ijtc-765	185	15	with	with	ADP
ijtc-765	185	16	similar	similar	ADJ
ijtc-765	185	17	themes	theme	NOUN
ijtc-765	185	18	are	be	AUX
ijtc-765	185	19	conducted	conduct	VERB
ijtc-765	185	20	.	.	PUNCT
ijtc-765	186	1	this	this	DET
ijtc-765	186	2	study	study	NOUN
ijtc-765	186	3	however	however	ADV
ijtc-765	186	4	,	,	PUNCT
ijtc-765	186	5	raises	raise	VERB
ijtc-765	186	6	the	the	DET
ijtc-765	186	7	maturity	maturity	NOUN
ijtc-765	186	8	level	level	NOUN
ijtc-765	186	9	of	of	ADP
ijtc-765	186	10	fraud	fraud	NOUN
ijtc-765	186	11	risk	risk	NOUN
ijtc-765	186	12	management	management	NOUN
ijtc-765	186	13	in	in	ADP
ijtc-765	186	14	the	the	DET
ijtc-765	186	15	taxpayer	taxpayer	NOUN
ijtc-765	186	16	compliance	compliance	NOUN
ijtc-765	186	17	monitoring	monitoring	NOUN
ijtc-765	186	18	function	function	NOUN
ijtc-765	186	19	carried	carry	VERB
ijtc-765	186	20	out	out	ADP
ijtc-765	186	21	at	at	ADP
ijtc-765	186	22	head	head	NOUN
ijtc-765	186	23	office	office	NOUN
ijtc-765	186	24	of	of	ADP
ijtc-765	186	25	the	the	DET
ijtc-765	186	26	directorate	directorate	ADJ
ijtc-765	186	27	general	general	NOUN
ijtc-765	186	28	of	of	ADP
ijtc-765	186	29	taxes	taxis	NOUN
ijtc-765	186	30	run	run	VERB
ijtc-765	186	31	by	by	ADP
ijtc-765	186	32	2	2	NUM
ijtc-765	186	33	units	unit	NOUN
ijtc-765	186	34	,	,	PUNCT
ijtc-765	186	35	namely	namely	ADV
ijtc-765	186	36	the	the	DET
ijtc-765	186	37	vw	vw	PROPN
ijtc-765	186	38	and	and	CCONJ
ijtc-765	186	39	the	the	DET
ijtc-765	186	40	xyz	xyz	PROPN
ijtc-765	186	41	units	unit	NOUN
ijtc-765	186	42	.	.	PUNCT
ijtc-765	187	1	moreover	moreover	ADV
ijtc-765	187	2	,	,	PUNCT
ijtc-765	187	3	the	the	DET
ijtc-765	187	4	source	source	NOUN
ijtc-765	187	5	of	of	ADP
ijtc-765	187	6	informants	informant	NOUN
ijtc-765	187	7	is	be	AUX
ijtc-765	187	8	still	still	ADV
ijtc-765	187	9	limited	limit	VERB
ijtc-765	187	10	to	to	ADP
ijtc-765	187	11	the	the	DET
ijtc-765	187	12	internal	internal	ADJ
ijtc-765	187	13	dgt	dgt	NOUN
ijtc-765	187	14	,	,	PUNCT
ijtc-765	187	15	not	not	PART
ijtc-765	187	16	the	the	DET
ijtc-765	187	17	ministry	ministry	PROPN
ijtc-765	187	18	of	of	ADP
ijtc-765	187	19	finance	finance	NOUN
ijtc-765	187	20	level	level	NOUN
ijtc-765	187	21	such	such	ADJ
ijtc-765	187	22	as	as	ADP
ijtc-765	187	23	the	the	DET
ijtc-765	187	24	inspectorate	inspectorate	PROPN
ijtc-765	187	25	general	general	NOUN
ijtc-765	187	26	.	.	PUNCT
ijtc-765	188	1	therefore	therefore	ADV
ijtc-765	188	2	,	,	PUNCT
ijtc-765	188	3	future	future	ADJ
ijtc-765	188	4	research	research	NOUN
ijtc-765	188	5	can	can	AUX
ijtc-765	188	6	develop	develop	VERB
ijtc-765	188	7	it	it	PRON
ijtc-765	188	8	by	by	ADP
ijtc-765	188	9	adding	add	VERB
ijtc-765	188	10	focus	focus	NOUN
ijtc-765	188	11	group	group	NOUN
ijtc-765	188	12	discussion	discussion	NOUN
ijtc-765	188	13	or	or	CCONJ
ijtc-765	188	14	questionnaire	questionnaire	NOUN
ijtc-765	188	15	methods	method	NOUN
ijtc-765	188	16	to	to	PART
ijtc-765	188	17	deepen	deepen	VERB
ijtc-765	188	18	the	the	DET
ijtc-765	188	19	analysis	analysis	NOUN
ijtc-765	188	20	.	.	PUNCT
ijtc-765	189	1	lastly	lastly	ADV
ijtc-765	189	2	,	,	PUNCT
ijtc-765	189	3	the	the	DET
ijtc-765	189	4	future	future	ADJ
ijtc-765	189	5	research	research	NOUN
ijtc-765	189	6	can	can	AUX
ijtc-765	189	7	also	also	ADV
ijtc-765	189	8	use	use	VERB
ijtc-765	189	9	other	other	ADJ
ijtc-765	189	10	fraud	fraud	NOUN
ijtc-765	189	11	risk	risk	NOUN
ijtc-765	189	12	management	management	NOUN
ijtc-765	189	13	maturity	maturity	NOUN
ijtc-765	189	14	level	level	NOUN
ijtc-765	189	15	models	model	NOUN
ijtc-765	189	16	in	in	ADP
ijtc-765	189	17	addition	addition	NOUN
ijtc-765	189	18	to	to	ADP
ijtc-765	189	19	the	the	DET
ijtc-765	189	20	enterprise	enterprise	NOUN
ijtc-765	189	21	anti	anti	ADJ
ijtc-765	189	22	-	-	ADJ
ijtc-765	189	23	fraud	fraud	ADJ
ijtc-765	189	24	maturity	maturity	NOUN
ijtc-765	189	25	assessment	assessment	NOUN
ijtc-765	189	26	model	model	NOUN
ijtc-765	189	27	©	©	PROPN
ijtc-765	189	28	based	base	VERB
ijtc-765	189	29	on	on	ADP
ijtc-765	189	30	coso	coso	PROPN
ijtc-765	189	31	frm	frm	PROPN
ijtc-765	189	32	principles	principle	NOUN
ijtc-765	189	33	.	.	PUNCT
ijtc-765	190	1	references	reference	NOUN
ijtc-765	190	2	acfe	acfe	NOUN
ijtc-765	190	3	,	,	PUNCT
ijtc-765	190	4	&	&	CCONJ
ijtc-765	190	5	grant	grant	PROPN
ijtc-765	190	6	thornton	thornton	PROPN
ijtc-765	190	7	llp	llp	PROPN
ijtc-765	190	8	.	.	PUNCT
ijtc-765	190	9	(	(	PUNCT
ijtc-765	190	10	2020	2020	NUM
ijtc-765	190	11	)	)	PUNCT
ijtc-765	190	12	.	.	PUNCT
ijtc-765	191	1	the	the	DET
ijtc-765	191	2	anti	anti	ADJ
ijtc-765	191	3	-	-	ADJ
ijtc-765	191	4	fraud	fraud	ADJ
ijtc-765	191	5	playbook	playbook	NOUN
ijtc-765	191	6	:	:	PUNCT
ijtc-765	191	7	the	the	DET
ijtc-765	191	8	best	good	ADJ
ijtc-765	191	9	defense	defense	NOUN
ijtc-765	191	10	is	be	AUX
ijtc-765	191	11	a	a	DET
ijtc-765	191	12	good	good	ADJ
ijtc-765	191	13	offense	offense	NOUN
ijtc-765	191	14	.	.	PUNCT
ijtc-765	192	1	association	association	NOUN
ijtc-765	192	2	of	of	ADP
ijtc-765	192	3	certified	certify	VERB
ijtc-765	192	4	fraud	fraud	PROPN
ijtc-765	192	5	examiner	examiner	PROPN
ijtc-765	192	6	inc	inc	PROPN
ijtc-765	192	7	.	.	PROPN
ijtc-765	192	8	ait	ait	PROPN
ijtc-765	192	9	novatiani	novatiani	PROPN
ijtc-765	192	10	,	,	PUNCT
ijtc-765	192	11	r.	r.	PROPN
ijtc-765	192	12	,	,	PUNCT
ijtc-765	192	13	afiah	afiah	PROPN
ijtc-765	192	14	,	,	PUNCT
ijtc-765	192	15	n.	n.	PROPN
ijtc-765	192	16	n.	n.	PROPN
ijtc-765	192	17	,	,	PUNCT
ijtc-765	192	18	&	&	CCONJ
ijtc-765	192	19	sumantri	sumantri	PROPN
ijtc-765	192	20	,	,	PUNCT
ijtc-765	192	21	r.	r.	PROPN
ijtc-765	192	22	(	(	PUNCT
ijtc-765	192	23	2022	2022	NUM
ijtc-765	192	24	)	)	PUNCT
ijtc-765	192	25	.	.	PUNCT
ijtc-765	193	1	risk	risk	NOUN
ijtc-765	193	2	management	management	NOUN
ijtc-765	193	3	and	and	CCONJ
ijtc-765	193	4	other	other	ADJ
ijtc-765	193	5	factors	factor	NOUN
ijtc-765	193	6	preventing	prevent	VERB
ijtc-765	193	7	fraudulent	fraudulent	ADJ
ijtc-765	193	8	financial	financial	ADJ
ijtc-765	193	9	reporting	reporting	NOUN
ijtc-765	193	10	by	by	ADP
ijtc-765	193	11	stateowned	stateowne	VERB
ijtc-765	193	12	enterprises	enterprise	NOUN
ijtc-765	193	13	in	in	ADP
ijtc-765	193	14	indonesia	indonesia	PROPN
ijtc-765	193	15	.	.	PUNCT
ijtc-765	194	1	asian	asian	ADJ
ijtc-765	194	2	economic	economic	ADJ
ijtc-765	194	3	and	and	CCONJ
ijtc-765	194	4	financial	financial	ADJ
ijtc-765	194	5	review	review	NOUN
ijtc-765	194	6	,	,	PUNCT
ijtc-765	194	7	12(8	12(8	NUM
ijtc-765	194	8	)	)	PUNCT
ijtc-765	194	9	,	,	PUNCT
ijtc-765	194	10	686–711	686–711	NUM
ijtc-765	194	11	.	.	PUNCT
ijtc-765	195	1	https://doi.org/10.55493/5002.v12i8.4587	https://doi.org/10.55493/5002.v12i8.4587	PROPN
ijtc-765	195	2	aji	aji	PROPN
ijtc-765	195	3	,	,	PUNCT
ijtc-765	195	4	m.	m.	PROPN
ijtc-765	195	5	r.	r.	PROPN
ijtc-765	195	6	,	,	PUNCT
ijtc-765	195	7	&	&	CCONJ
ijtc-765	195	8	febriyan	febriyan	ADJ
ijtc-765	195	9	.	.	PUNCT
ijtc-765	196	1	(	(	PUNCT
ijtc-765	196	2	2023	2023	NUM
ijtc-765	196	3	,	,	PUNCT
ijtc-765	196	4	may	may	AUX
ijtc-765	196	5	2	2	NUM
ijtc-765	196	6	)	)	PUNCT
ijtc-765	196	7	.	.	PUNCT
ijtc-765	197	1	kpk	kpk	PROPN
ijtc-765	197	2	panggil	panggil	PROPN
ijtc-765	197	3	3	3	NUM
ijtc-765	197	4	saksi	saksi	PROPN
ijtc-765	197	5	di	di	PROPN
ijtc-765	197	6	kasus	kasus	PROPN
ijtc-765	197	7	rafael	rafael	PROPN
ijtc-765	197	8	alun	alun	PROPN
ijtc-765	197	9	trisambodo	trisambodo	PROPN
ijtc-765	197	10	.	.	PUNCT
ijtc-765	198	1	tempo.co	tempo.co	X
ijtc-765	198	2	.	.	NOUN
ijtc-765	198	3	https://nasional.tempo.co/read/1720960/kpk-panggil-3-saksi-di-kasus-rafaelalun-trisambodo	https://nasional.tempo.co/read/1720960/kpk-panggil-3-saksi-di-kasus-rafaelalun-trisambodo	ADP
ijtc-765	198	4	aktaş	aktaş	PROPN
ijtc-765	198	5	güzel	güzel	PROPN
ijtc-765	198	6	,	,	PUNCT
ijtc-765	198	7	s.	s.	PROPN
ijtc-765	198	8	,	,	PUNCT
ijtc-765	198	9	özer	özer	NOUN
ijtc-765	198	10	,	,	PUNCT
ijtc-765	198	11	g.	g.	PROPN
ijtc-765	198	12	,	,	PUNCT
ijtc-765	198	13	&	&	CCONJ
ijtc-765	198	14	özcan	özcan	PROPN
ijtc-765	198	15	,	,	PUNCT
ijtc-765	198	16	m.	m.	NOUN
ijtc-765	198	17	(	(	PUNCT
ijtc-765	198	18	2019	2019	NUM
ijtc-765	198	19	)	)	PUNCT
ijtc-765	198	20	.	.	PUNCT
ijtc-765	199	1	the	the	DET
ijtc-765	199	2	effect	effect	NOUN
ijtc-765	199	3	of	of	ADP
ijtc-765	199	4	the	the	DET
ijtc-765	199	5	variables	variable	NOUN
ijtc-765	199	6	of	of	ADP
ijtc-765	199	7	tax	tax	NOUN
ijtc-765	199	8	justice	justice	NOUN
ijtc-765	199	9	perception	perception	NOUN
ijtc-765	199	10	and	and	CCONJ
ijtc-765	199	11	trust	trust	NOUN
ijtc-765	199	12	in	in	ADP
ijtc-765	199	13	government	government	NOUN
ijtc-765	199	14	on	on	ADP
ijtc-765	199	15	tax	tax	NOUN
ijtc-765	199	16	compliance	compliance	NOUN
ijtc-765	199	17	:	:	PUNCT
ijtc-765	199	18	the	the	DET
ijtc-765	199	19	case	case	NOUN
ijtc-765	199	20	of	of	ADP
ijtc-765	199	21	turkey	turkey	PROPN
ijtc-765	199	22	.	.	PUNCT
ijtc-765	200	1	journal	journal	PROPN
ijtc-765	200	2	of	of	ADP
ijtc-765	200	3	behavioral	behavioral	ADJ
ijtc-765	200	4	and	and	CCONJ
ijtc-765	200	5	experimental	experimental	ADJ
ijtc-765	200	6	economics	economic	NOUN
ijtc-765	200	7	,	,	PUNCT
ijtc-765	200	8	78	78	NUM
ijtc-765	200	9	.	.	PUNCT
ijtc-765	201	1	https://doi.org/10.1016/j.socec.2018.12.006	https://doi.org/10.1016/j.socec.2018.12.006	PROPN
ijtc-765	201	2	al	al	PROPN
ijtc-765	201	3	-	-	PUNCT
ijtc-765	201	4	karablieh	karablieh	PROPN
ijtc-765	201	5	,	,	PUNCT
ijtc-765	201	6	y.	y.	PROPN
ijtc-765	201	7	,	,	PUNCT
ijtc-765	201	8	koumanakos	koumanakos	PROPN
ijtc-765	201	9	,	,	PUNCT
ijtc-765	201	10	e.	e.	PROPN
ijtc-765	201	11	,	,	PUNCT
ijtc-765	201	12	&	&	CCONJ
ijtc-765	201	13	stantcheva	stantcheva	PROPN
ijtc-765	201	14	,	,	PUNCT
ijtc-765	201	15	s.	s.	PROPN
ijtc-765	201	16	(	(	PUNCT
ijtc-765	201	17	2021	2021	NUM
ijtc-765	201	18	)	)	PUNCT
ijtc-765	201	19	.	.	PUNCT
ijtc-765	202	1	clearing	clear	VERB
ijtc-765	202	2	the	the	DET
ijtc-765	202	3	bar	bar	NOUN
ijtc-765	202	4	:	:	PUNCT
ijtc-765	202	5	improving	improve	VERB
ijtc-765	202	6	tax	tax	NOUN
ijtc-765	202	7	compliance	compliance	NOUN
ijtc-765	202	8	for	for	ADP
ijtc-765	202	9	small	small	ADJ
ijtc-765	202	10	firms	firm	NOUN
ijtc-765	202	11	through	through	ADP
ijtc-765	202	12	target	target	NOUN
ijtc-765	202	13	setting	setting	NOUN
ijtc-765	202	14	.	.	PUNCT
ijtc-765	203	1	journal	journal	NOUN
ijtc-765	203	2	of	of	ADP
ijtc-765	203	3	international	international	ADJ
ijtc-765	203	4	economics	economic	NOUN
ijtc-765	203	5	,	,	PUNCT
ijtc-765	203	6	130	130	NUM
ijtc-765	203	7	,	,	PUNCT
ijtc-765	203	8	103452	103452	NUM
ijtc-765	203	9	.	.	PUNCT
ijtc-765	204	1	https://doi.org/https://doi.org/10.1016/j.jinteco.2021.103452	https://doi.org/https://doi.org/10.1016/j.jinteco.2021.103452	NOUN
ijtc-765	204	2	amali	amali	PROPN
ijtc-765	204	3	,	,	PUNCT
ijtc-765	204	4	z.	z.	PROPN
ijtc-765	204	5	(	(	PUNCT
ijtc-765	204	6	2021	2021	NUM
ijtc-765	204	7	,	,	PUNCT
ijtc-765	204	8	march	march	PROPN
ijtc-765	204	9	4	4	NUM
ijtc-765	204	10	)	)	PUNCT
ijtc-765	204	11	.	.	PUNCT
ijtc-765	205	1	kans	kans	PROPN
ijtc-765	205	2	gayus	gayus	PROPN
ijtc-765	205	3	jilid	jilid	PROPN
ijtc-765	205	4	ii	ii	PROPN
ijtc-765	205	5	&	&	CCONJ
ijtc-765	205	6	deretan	deretan	PROPN
ijtc-765	205	7	korupsi	korupsi	PROPN
ijtc-765	206	1	pajak	pajak	ADV
ijtc-765	206	2	10	10	NUM
ijtc-765	206	3	tahun	tahun	PROPN
ijtc-765	206	4	ini	ini	PROPN
ijtc-765	206	5	versi	versi	PROPN
ijtc-765	206	6	kpk	kpk	PROPN
ijtc-765	206	7	.	.	PUNCT
ijtc-765	207	1	tirto.id	tirto.id	PROPN
ijtc-765	207	2	.	.	PUNCT
ijtc-765	208	1	https://tirto.id/kans-gayus-jilid-ii-deretan-korupsi-pajak-10-tahun-ini-versi-kpkgaph	https://tirto.id/kans-gayus-jilid-ii-deretan-korupsi-pajak-10-tahun-ini-versi-kpkgaph	PROPN
ijtc-765	208	2	biduri	biduri	PROPN
ijtc-765	208	3	,	,	PUNCT
ijtc-765	208	4	s.	s.	PROPN
ijtc-765	208	5	,	,	PUNCT
ijtc-765	208	6	fitriyah	fitriyah	PROPN
ijtc-765	208	7	,	,	PUNCT
ijtc-765	208	8	h.	h.	PROPN
ijtc-765	208	9	,	,	PUNCT
ijtc-765	208	10	&	&	CCONJ
ijtc-765	208	11	febriana	febriana	PROPN
ijtc-765	208	12	,	,	PUNCT
ijtc-765	208	13	p.	p.	NOUN
ijtc-765	208	14	(	(	PUNCT
ijtc-765	208	15	2022	2022	NUM
ijtc-765	208	16	)	)	PUNCT
ijtc-765	208	17	.	.	PUNCT
ijtc-765	209	1	pencegahan	pencegahan	PROPN
ijtc-765	209	2	fraud	fraud	PROPN
ijtc-765	209	3	dalam	dalam	PROPN
ijtc-765	209	4	pengelolaan	pengelolaan	PROPN
ijtc-765	209	5	alokasi	alokasi	PROPN
ijtc-765	209	6	dana	dana	PROPN
ijtc-765	209	7	desa	desa	PROPN
ijtc-765	209	8	.	.	PUNCT
ijtc-765	210	1	owner	owner	PROPN
ijtc-765	210	2	,	,	PUNCT
ijtc-765	210	3	6(4	6(4	NUM
ijtc-765	210	4	)	)	PUNCT
ijtc-765	210	5	.	.	PUNCT
ijtc-765	211	1	https://doi.org/10.33395/owner.v6i4.1085	https://doi.org/10.33395/owner.v6i4.1085	PRON
ijtc-765	211	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	211	3	maturity	maturity	NOUN
ijtc-765	211	4	level	level	NOUN
ijtc-765	211	5	of	of	ADP
ijtc-765	211	6	fraud	fraud	NOUN
ijtc-765	211	7	risk	risk	NOUN
ijtc-765	211	8	management	management	NOUN
ijtc-765	211	9	in	in	ADP
ijtc-765	211	10	tax	tax	NOUN
ijtc-765	211	11	institutions	institution	NOUN
ijtc-765	211	12	in	in	ADP
ijtc-765	211	13	indonesia	indonesia	PROPN
ijtc-765	211	14	wibawa	wibawa	PROPN
ijtc-765	211	15	and	and	CCONJ
ijtc-765	211	16	tobing	tobe	VERB
ijtc-765	211	17	596	596	NUM
ijtc-765	211	18	|	|	NOUN
ijtc-765	211	19	ilomata	ilomata	NOUN
ijtc-765	211	20	international	international	ADJ
ijtc-765	211	21	journal	journal	NOUN
ijtc-765	211	22	of	of	ADP
ijtc-765	211	23	tax	tax	PROPN
ijtc-765	211	24	&	&	CCONJ
ijtc-765	211	25	accounting	accounting	PROPN
ijtc-765	211	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-765	211	27	chairunnisa	chairunnisa	NOUN
ijtc-765	211	28	,	,	PUNCT
ijtc-765	211	29	&	&	CCONJ
ijtc-765	211	30	ibrahim	ibrahim	PROPN
ijtc-765	211	31	,	,	PUNCT
ijtc-765	211	32	m.	m.	NOUN
ijtc-765	211	33	(	(	PUNCT
ijtc-765	211	34	2019	2019	NUM
ijtc-765	211	35	)	)	PUNCT
ijtc-765	211	36	.	.	PUNCT
ijtc-765	212	1	evaluasi	evaluasi	PROPN
ijtc-765	212	2	penerapan	penerapan	PROPN
ijtc-765	212	3	strategi	strategi	PROPN
ijtc-765	212	4	antifraud	antifraud	PROPN
ijtc-765	212	5	dalam	dalam	PROPN
ijtc-765	212	6	mengelola	mengelola	PROPN
ijtc-765	212	7	risiko	risiko	PROPN
ijtc-765	212	8	kecurangan	kecurangan	PROPN
ijtc-765	212	9	pada	pada	PROPN
ijtc-765	212	10	pt	pt	PROPN
ijtc-765	212	11	x.	x.	PROPN
ijtc-765	212	12	jurnal	jurnal	PROPN
ijtc-765	212	13	riset	riset	PROPN
ijtc-765	212	14	akuntansi	akuntansi	PROPN
ijtc-765	212	15	dan	dan	PROPN
ijtc-765	212	16	keuangan	keuangan	PROPN
ijtc-765	212	17	,	,	PUNCT
ijtc-765	212	18	7(3	7(3	NUM
ijtc-765	212	19	)	)	PUNCT
ijtc-765	212	20	,	,	PUNCT
ijtc-765	212	21	465–476	465–476	PROPN
ijtc-765	212	22	.	.	PUNCT
ijtc-765	213	1	https://doi.org/10.17509/jrak.v7i3.17542	https://doi.org/10.17509/jrak.v7i3.17542	ADJ
ijtc-765	213	2	cotton	cotton	NOUN
ijtc-765	213	3	,	,	PUNCT
ijtc-765	213	4	d.	d.	PROPN
ijtc-765	213	5	l.	l.	PROPN
ijtc-765	213	6	,	,	PUNCT
ijtc-765	213	7	johnigan	johnigan	PROPN
ijtc-765	213	8	,	,	PUNCT
ijtc-765	213	9	s.	s.	PROPN
ijtc-765	213	10	,	,	PUNCT
ijtc-765	213	11	&	&	CCONJ
ijtc-765	213	12	givarz	givarz	PROPN
ijtc-765	213	13	,	,	PUNCT
ijtc-765	213	14	l.	l.	PROPN
ijtc-765	213	15	(	(	PUNCT
ijtc-765	213	16	2016	2016	NUM
ijtc-765	213	17	)	)	PUNCT
ijtc-765	213	18	.	.	PUNCT
ijtc-765	214	1	fraud	fraud	NOUN
ijtc-765	214	2	risk	risk	NOUN
ijtc-765	214	3	management	management	NOUN
ijtc-765	214	4	guide	guide	NOUN
ijtc-765	214	5	.	.	PUNCT
ijtc-765	215	1	coso	coso	PROPN
ijtc-765	215	2	.	.	PUNCT
ijtc-765	216	1	https://www.coso.org/documents/coso-fraud-risk-management-guide-executivesummary.pdf	https://www.coso.org/documents/coso-fraud-risk-management-guide-executivesummary.pdf	PROPN
ijtc-765	216	2	cressey	cressey	NOUN
ijtc-765	216	3	,	,	PUNCT
ijtc-765	216	4	d.	d.	PROPN
ijtc-765	216	5	r.	r.	PROPN
ijtc-765	216	6	(	(	PUNCT
ijtc-765	216	7	1953	1953	NUM
ijtc-765	216	8	)	)	PUNCT
ijtc-765	216	9	.	.	PUNCT
ijtc-765	217	1	other	other	ADJ
ijtc-765	217	2	people	people	NOUN
ijtc-765	217	3	’s	’s	PART
ijtc-765	217	4	money	money	NOUN
ijtc-765	217	5	;	;	PUNCT
ijtc-765	217	6	a	a	DET
ijtc-765	217	7	study	study	NOUN
ijtc-765	217	8	of	of	ADP
ijtc-765	217	9	the	the	DET
ijtc-765	217	10	social	social	ADJ
ijtc-765	217	11	psychology	psychology	NOUN
ijtc-765	217	12	of	of	ADP
ijtc-765	217	13	embezzlement	embezzlement	NOUN
ijtc-765	217	14	.	.	PUNCT
ijtc-765	218	1	in	in	ADP
ijtc-765	218	2	other	other	ADJ
ijtc-765	218	3	people	people	NOUN
ijtc-765	218	4	’s	’s	PART
ijtc-765	218	5	money	money	NOUN
ijtc-765	218	6	;	;	PUNCT
ijtc-765	218	7	a	a	DET
ijtc-765	218	8	study	study	NOUN
ijtc-765	218	9	of	of	ADP
ijtc-765	218	10	the	the	DET
ijtc-765	218	11	social	social	ADJ
ijtc-765	218	12	psychology	psychology	NOUN
ijtc-765	218	13	of	of	ADP
ijtc-765	218	14	embezzlement	embezzlement	NOUN
ijtc-765	218	15	.	.	PUNCT
ijtc-765	219	1	free	free	ADJ
ijtc-765	219	2	press	press	PROPN
ijtc-765	219	3	.	.	PUNCT
ijtc-765	220	1	cui	cui	PROPN
ijtc-765	220	2	,	,	PUNCT
ijtc-765	220	3	w.	w.	PROPN
ijtc-765	220	4	(	(	PUNCT
ijtc-765	220	5	2015	2015	NUM
ijtc-765	220	6	)	)	PUNCT
ijtc-765	220	7	.	.	PUNCT
ijtc-765	221	1	administrative	administrative	ADJ
ijtc-765	221	2	decentralization	decentralization	NOUN
ijtc-765	221	3	and	and	CCONJ
ijtc-765	221	4	tax	tax	NOUN
ijtc-765	221	5	compliance	compliance	NOUN
ijtc-765	221	6	:	:	PUNCT
ijtc-765	221	7	a	a	DET
ijtc-765	221	8	transactional	transactional	ADJ
ijtc-765	221	9	cost	cost	NOUN
ijtc-765	221	10	perspective	perspective	NOUN
ijtc-765	221	11	.	.	PUNCT
ijtc-765	222	1	university	university	NOUN
ijtc-765	222	2	of	of	ADP
ijtc-765	222	3	toronto	toronto	PROPN
ijtc-765	222	4	law	law	PROPN
ijtc-765	222	5	journal	journal	NOUN
ijtc-765	222	6	,	,	PUNCT
ijtc-765	222	7	65(3	65(3	NUM
ijtc-765	222	8	)	)	PUNCT
ijtc-765	222	9	,	,	PUNCT
ijtc-765	222	10	186–238	186–238	NUM
ijtc-765	222	11	.	.	PROPN
ijtc-765	222	12	https://doi.org/10.3138/utlj.2605	https://doi.org/10.3138/utlj.2605	PROPN
ijtc-765	222	13	dihni	dihni	PROPN
ijtc-765	222	14	,	,	PUNCT
ijtc-765	222	15	v.	v.	ADP
ijtc-765	222	16	a.	a.	NOUN
ijtc-765	222	17	(	(	PUNCT
ijtc-765	222	18	2022	2022	NUM
ijtc-765	222	19	,	,	PUNCT
ijtc-765	222	20	august	august	PROPN
ijtc-765	222	21	5	5	NUM
ijtc-765	222	22	)	)	PUNCT
ijtc-765	222	23	.	.	PUNCT
ijtc-765	223	1	ini	ini	PROPN
ijtc-765	223	2	tren	tren	PROPN
ijtc-765	223	3	tax	tax	NOUN
ijtc-765	223	4	ratio	ratio	NOUN
ijtc-765	223	5	indonesia	indonesia	PROPN
ijtc-765	223	6	dalam	dalam	PROPN
ijtc-765	223	7	5	5	NUM
ijtc-765	223	8	tahun	tahun	PROPN
ijtc-765	223	9	terakhir	terakhir	PROPN
ijtc-765	223	10	.	.	PUNCT
ijtc-765	224	1	https://databoks.katadata.co.id/datapublish/2022/08/05/ini-tren-tax-ratio-indonesiadalam-5-tahunterakhir#:~:text=menurut%20laporan%20kementerian%20keuangan%20(kemenkeu,9%2	https://databoks.katadata.co.id/datapublish/2022/08/05/ini-tren-tax-ratio-indonesiadalam-5-tahunterakhir#:~:text=menurut%20laporan%20kementerian%20keuangan%20(kemenkeu,9%2	PROPN
ijtc-765	224	2	c89%25%20terhadap%20pdb	c89%25%20terhadap%20pdb	PROPN
ijtc-765	224	3	.	.	PUNCT
ijtc-765	225	1	directorate	directorate	ADJ
ijtc-765	225	2	general	general	NOUN
ijtc-765	225	3	of	of	ADP
ijtc-765	225	4	taxes	taxis	NOUN
ijtc-765	225	5	.	.	PUNCT
ijtc-765	226	1	(	(	PUNCT
ijtc-765	226	2	2022	2022	NUM
ijtc-765	226	3	)	)	PUNCT
ijtc-765	226	4	.	.	PUNCT
ijtc-765	227	1	annual	annual	ADJ
ijtc-765	227	2	report	report	NOUN
ijtc-765	227	3	2021	2021	NUM
ijtc-765	227	4	.	.	PUNCT
ijtc-765	228	1	https://pajak.go.id/sites/default/files/202211/laporan%20tahunan%20djp%202021%20-%20bahasa.pdf	https://pajak.go.id/sites/default/files/202211/laporan%20tahunan%20djp%202021%20-%20bahasa.pdf	PROPN
ijtc-765	228	2	gonzález	gonzález	PROPN
ijtc-765	228	3	canché	canché	NOUN
ijtc-765	228	4	,	,	PUNCT
ijtc-765	228	5	m.	m.	NOUN
ijtc-765	228	6	s.	s.	PROPN
ijtc-765	228	7	(	(	PUNCT
ijtc-765	228	8	2022	2022	NUM
ijtc-765	228	9	)	)	PUNCT
ijtc-765	228	10	.	.	PUNCT
ijtc-765	229	1	post	post	ADJ
ijtc-765	229	2	-	-	ADJ
ijtc-765	229	3	purchase	purchase	ADJ
ijtc-765	229	4	federal	federal	ADJ
ijtc-765	229	5	financial	financial	ADJ
ijtc-765	229	6	aid	aid	NOUN
ijtc-765	229	7	:	:	PUNCT
ijtc-765	229	8	how	how	SCONJ
ijtc-765	229	9	(	(	PUNCT
ijtc-765	229	10	in)effective	in)effective	ADJ
ijtc-765	229	11	is	be	AUX
ijtc-765	229	12	the	the	DET
ijtc-765	229	13	irs	irs	PROPN
ijtc-765	229	14	’s	’s	PART
ijtc-765	229	15	student	student	NOUN
ijtc-765	229	16	loan	loan	NOUN
ijtc-765	229	17	interest	interest	NOUN
ijtc-765	229	18	deduction	deduction	NOUN
ijtc-765	229	19	(	(	PUNCT
ijtc-765	229	20	slid	slide	VERB
ijtc-765	229	21	)	)	PUNCT
ijtc-765	229	22	in	in	ADP
ijtc-765	229	23	reaching	reach	VERB
ijtc-765	229	24	lower	low	ADJ
ijtc-765	229	25	-	-	PUNCT
ijtc-765	229	26	income	income	NOUN
ijtc-765	229	27	taxpayers	taxpayer	NOUN
ijtc-765	229	28	and	and	CCONJ
ijtc-765	229	29	students	student	NOUN
ijtc-765	229	30	?	?	PUNCT
ijtc-765	230	1	research	research	NOUN
ijtc-765	230	2	in	in	ADP
ijtc-765	230	3	higher	high	ADJ
ijtc-765	230	4	education	education	NOUN
ijtc-765	230	5	,	,	PUNCT
ijtc-765	230	6	63(6	63(6	PROPN
ijtc-765	230	7	)	)	PUNCT
ijtc-765	230	8	,	,	PUNCT
ijtc-765	230	9	933–986	933–986	NUM
ijtc-765	230	10	.	.	PUNCT
ijtc-765	231	1	https://doi.org/10.1007/s11162-02109672-6	https://doi.org/10.1007/s11162-02109672-6	PROPN
ijtc-765	231	2	jenkins	jenkins	PROPN
ijtc-765	231	3	,	,	PUNCT
ijtc-765	231	4	m.	m.	NOUN
ijtc-765	231	5	(	(	PUNCT
ijtc-765	231	6	2018	2018	NUM
ijtc-765	231	7	)	)	PUNCT
ijtc-765	231	8	.	.	PUNCT
ijtc-765	232	1	corruption	corruption	NOUN
ijtc-765	232	2	risks	risk	NOUN
ijtc-765	232	3	in	in	ADP
ijtc-765	232	4	tax	tax	NOUN
ijtc-765	232	5	administration	administration	NOUN
ijtc-765	232	6	,	,	PUNCT
ijtc-765	232	7	external	external	ADJ
ijtc-765	232	8	audits	audits	NOUN
ijtc-765	232	9	and	and	CCONJ
ijtc-765	232	10	national	national	ADJ
ijtc-765	232	11	statistics	statistic	NOUN
ijtc-765	232	12	.	.	PUNCT
ijtc-765	233	1	in	in	ADP
ijtc-765	233	2	transparency	transparency	NOUN
ijtc-765	233	3	international	international	ADJ
ijtc-765	233	4	anti	anti	ADJ
ijtc-765	233	5	-	-	ADJ
ijtc-765	233	6	corruption	corruption	ADJ
ijtc-765	233	7	helpdesk	helpdesk	NOUN
ijtc-765	233	8	.	.	PUNCT
ijtc-765	234	1	https://knowledgehub.transparency.org/assets/uploads/helpdesk/corruption-risks-in-taxadministration-external-audits-and-national-statistics-2018.pdf	https://knowledgehub.transparency.org/assets/uploads/helpdesk/corruption-risks-in-taxadministration-external-audits-and-national-statistics-2018.pdf	PROPN
ijtc-765	234	2	kasim	kasim	PROPN
ijtc-765	234	3	,	,	PUNCT
ijtc-765	234	4	r.	r.	PROPN
ijtc-765	234	5	,	,	PUNCT
ijtc-765	234	6	umar	umar	PROPN
ijtc-765	234	7	,	,	PUNCT
ijtc-765	234	8	m.	m.	NOUN
ijtc-765	234	9	a.	a.	PROPN
ijtc-765	234	10	,	,	PUNCT
ijtc-765	234	11	&	&	CCONJ
ijtc-765	234	12	martin	martin	PROPN
ijtc-765	234	13	,	,	PUNCT
ijtc-765	234	14	d.	d.	PROPN
ijtc-765	234	15	(	(	PUNCT
ijtc-765	234	16	2016	2016	NUM
ijtc-765	234	17	)	)	PUNCT
ijtc-765	234	18	.	.	PUNCT
ijtc-765	235	1	a	a	DET
ijtc-765	235	2	reformation	reformation	NOUN
ijtc-765	235	3	model	model	NOUN
ijtc-765	235	4	of	of	ADP
ijtc-765	235	5	compliance	compliance	NOUN
ijtc-765	235	6	to	to	PART
ijtc-765	235	7	improve	improve	VERB
ijtc-765	235	8	the	the	DET
ijtc-765	235	9	property	property	NOUN
ijtc-765	235	10	tax	tax	NOUN
ijtc-765	235	11	revenue	revenue	NOUN
ijtc-765	235	12	generation	generation	NOUN
ijtc-765	235	13	in	in	ADP
ijtc-765	235	14	malaysian	malaysian	ADJ
ijtc-765	235	15	local	local	ADJ
ijtc-765	235	16	governments	government	NOUN
ijtc-765	235	17	.	.	PUNCT
ijtc-765	236	1	social	social	ADJ
ijtc-765	236	2	sciences	sciences	PROPN
ijtc-765	236	3	(	(	PUNCT
ijtc-765	236	4	pakistan	pakistan	PROPN
ijtc-765	236	5	)	)	PUNCT
ijtc-765	236	6	,	,	PUNCT
ijtc-765	236	7	11(11	11(11	NUM
ijtc-765	236	8	)	)	PUNCT
ijtc-765	236	9	,	,	PUNCT
ijtc-765	236	10	2885–2896	2885–2896	NUM
ijtc-765	236	11	.	.	PUNCT
ijtc-765	237	1	https://www.scopus.com/inward/record.uri?eid=2-s2.084988316958&partnerid=40&md5=ec29a69a4e3775ed959f100a67e46b9a	https://www.scopus.com/inward/record.uri?eid=2-s2.084988316958&partnerid=40&md5=ec29a69a4e3775ed959f100a67e46b9a	PROPN
ijtc-765	237	2	kurniasih	kurniasih	PROPN
ijtc-765	237	3	,	,	PUNCT
ijtc-765	237	4	f.	f.	PROPN
ijtc-765	237	5	,	,	PUNCT
ijtc-765	237	6	&	&	CCONJ
ijtc-765	237	7	tobing	tobing	PROPN
ijtc-765	237	8	,	,	PUNCT
ijtc-765	237	9	a.	a.	PROPN
ijtc-765	237	10	n.	n.	PROPN
ijtc-765	237	11	l.	l.	PROPN
ijtc-765	237	12	(	(	PUNCT
ijtc-765	237	13	2022	2022	NUM
ijtc-765	237	14	)	)	PUNCT
ijtc-765	237	15	.	.	PUNCT
ijtc-765	238	1	risk	risk	NOUN
ijtc-765	238	2	analysis	analysis	NOUN
ijtc-765	238	3	in	in	ADP
ijtc-765	238	4	the	the	DET
ijtc-765	238	5	business	business	NOUN
ijtc-765	238	6	process	process	NOUN
ijtc-765	238	7	management	management	NOUN
ijtc-765	238	8	and	and	CCONJ
ijtc-765	238	9	recording	record	VERB
ijtc-765	238	10	electricity	electricity	NOUN
ijtc-765	238	11	costs	cost	NOUN
ijtc-765	238	12	(	(	PUNCT
ijtc-765	238	13	case	case	NOUN
ijtc-765	238	14	study	study	NOUN
ijtc-765	238	15	in	in	ADP
ijtc-765	238	16	an	an	DET
ijtc-765	238	17	oil	oil	NOUN
ijtc-765	238	18	and	and	CCONJ
ijtc-765	238	19	gas	gas	NOUN
ijtc-765	238	20	company	company	NOUN
ijtc-765	238	21	in	in	ADP
ijtc-765	238	22	indonesia	indonesia	PROPN
ijtc-765	238	23	)	)	PUNCT
ijtc-765	238	24	.	.	PUNCT
ijtc-765	239	1	budapest	budapest	PROPN
ijtc-765	239	2	international	international	ADJ
ijtc-765	239	3	research	research	PROPN
ijtc-765	239	4	and	and	CCONJ
ijtc-765	239	5	critics	critic	NOUN
ijtc-765	239	6	institute	institute	PROPN
ijtc-765	239	7	-	-	PUNCT
ijtc-765	239	8	journal	journal	PROPN
ijtc-765	239	9	(	(	PUNCT
ijtc-765	239	10	birci	birci	NOUN
ijtc-765	239	11	-	-	PUNCT
ijtc-765	239	12	journal	journal	NOUN
ijtc-765	239	13	)	)	PUNCT
ijtc-765	239	14	,	,	PUNCT
ijtc-765	239	15	3	3	NUM
ijtc-765	239	16	,	,	PUNCT
ijtc-765	239	17	21089–21104	21089–21104	NUM
ijtc-765	239	18	.	.	PUNCT
ijtc-765	239	19	https://doi.org/https://doi.org/10.33258/birci.v5i3.6128	https://doi.org/https://doi.org/10.33258/birci.v5i3.6128	PROPN
ijtc-765	240	1	litina	litina	PROPN
ijtc-765	240	2	,	,	PUNCT
ijtc-765	240	3	a.	a.	NOUN
ijtc-765	240	4	,	,	PUNCT
ijtc-765	240	5	&	&	CCONJ
ijtc-765	240	6	palivos	palivos	PROPN
ijtc-765	240	7	,	,	PUNCT
ijtc-765	240	8	t.	t.	PROPN
ijtc-765	240	9	(	(	PUNCT
ijtc-765	240	10	2016	2016	NUM
ijtc-765	240	11	)	)	PUNCT
ijtc-765	240	12	.	.	PUNCT
ijtc-765	241	1	corruption	corruption	NOUN
ijtc-765	241	2	,	,	PUNCT
ijtc-765	241	3	tax	tax	NOUN
ijtc-765	241	4	evasion	evasion	NOUN
ijtc-765	241	5	and	and	CCONJ
ijtc-765	241	6	social	social	ADJ
ijtc-765	241	7	values	value	NOUN
ijtc-765	241	8	.	.	PUNCT
ijtc-765	242	1	journal	journal	NOUN
ijtc-765	242	2	of	of	ADP
ijtc-765	242	3	economic	economic	ADJ
ijtc-765	242	4	behavior	behavior	NOUN
ijtc-765	242	5	&	&	CCONJ
ijtc-765	242	6	organization	organization	PROPN
ijtc-765	242	7	,	,	PUNCT
ijtc-765	242	8	124	124	NUM
ijtc-765	242	9	,	,	PUNCT
ijtc-765	242	10	164–177	164–177	NUM
ijtc-765	242	11	.	.	PUNCT
ijtc-765	243	1	https://doi.org/https://doi.org/10.1016/j.jebo.2015.09.017	https://doi.org/https://doi.org/10.1016/j.jebo.2015.09.017	NUM
ijtc-765	243	2	maulid	maulid	PROPN
ijtc-765	243	3	,	,	PUNCT
ijtc-765	243	4	r.	r.	PROPN
ijtc-765	243	5	(	(	PUNCT
ijtc-765	243	6	2021	2021	NUM
ijtc-765	243	7	,	,	PUNCT
ijtc-765	243	8	may	may	AUX
ijtc-765	243	9	25	25	NUM
ijtc-765	243	10	)	)	PUNCT
ijtc-765	243	11	.	.	PUNCT
ijtc-765	244	1	mengenal	mengenal	ADJ
ijtc-765	244	2	analisis	analisis	NOUN
ijtc-765	244	3	konten	konten	VERB
ijtc-765	244	4	dalam	dalam	PROPN
ijtc-765	244	5	analisis	analisis	PROPN
ijtc-765	244	6	data	datum	NOUN
ijtc-765	244	7	kualitatif	kualitatif	NOUN
ijtc-765	244	8	.	.	PUNCT
ijtc-765	245	1	dqlab.id	dqlab.id	PROPN
ijtc-765	245	2	.	.	PUNCT
ijtc-765	246	1	https://dqlab.id/mengenal-analisis-konten-dalam-analisis-data-kualitatif	https://dqlab.id/mengenal-analisis-konten-dalam-analisis-data-kualitatif	PROPN
ijtc-765	246	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	246	3	maturity	maturity	NOUN
ijtc-765	246	4	level	level	NOUN
ijtc-765	246	5	of	of	ADP
ijtc-765	246	6	fraud	fraud	NOUN
ijtc-765	246	7	risk	risk	NOUN
ijtc-765	246	8	management	management	NOUN
ijtc-765	246	9	in	in	ADP
ijtc-765	246	10	tax	tax	NOUN
ijtc-765	246	11	institutions	institution	NOUN
ijtc-765	246	12	in	in	ADP
ijtc-765	246	13	indonesia	indonesia	PROPN
ijtc-765	246	14	wibawa	wibawa	PROPN
ijtc-765	246	15	and	and	CCONJ
ijtc-765	246	16	tobing	tobe	VERB
ijtc-765	246	17	597	597	NUM
ijtc-765	246	18	|	|	ADV
ijtc-765	246	19	ilomata	ilomata	ADJ
ijtc-765	246	20	international	international	ADJ
ijtc-765	246	21	journal	journal	NOUN
ijtc-765	246	22	of	of	ADP
ijtc-765	246	23	tax	tax	PROPN
ijtc-765	246	24	&	&	CCONJ
ijtc-765	246	25	accounting	accounting	PROPN
ijtc-765	246	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-765	246	27	merriam	merriam	PROPN
ijtc-765	246	28	,	,	PUNCT
ijtc-765	246	29	s.	s.	PROPN
ijtc-765	246	30	b.	b.	PROPN
ijtc-765	246	31	,	,	PUNCT
ijtc-765	246	32	&	&	CCONJ
ijtc-765	246	33	grenier	grenier	PROPN
ijtc-765	246	34	,	,	PUNCT
ijtc-765	246	35	r.	r.	PROPN
ijtc-765	246	36	s.	s.	PROPN
ijtc-765	246	37	(	(	PUNCT
ijtc-765	246	38	2019	2019	NUM
ijtc-765	246	39	)	)	PUNCT
ijtc-765	246	40	.	.	PUNCT
ijtc-765	247	1	qualitative	qualitative	ADJ
ijtc-765	247	2	research	research	NOUN
ijtc-765	247	3	in	in	ADP
ijtc-765	247	4	practice	practice	NOUN
ijtc-765	247	5	 	 	SPACE
ijtc-765	247	6	:	:	PUNCT
ijtc-765	247	7	examples	example	NOUN
ijtc-765	247	8	for	for	ADP
ijtc-765	247	9	discussion	discussion	NOUN
ijtc-765	247	10	and	and	CCONJ
ijtc-765	247	11	analysis	analysis	NOUN
ijtc-765	247	12	.	.	PUNCT
ijtc-765	248	1	john	john	PROPN
ijtc-765	248	2	wiley	wiley	PROPN
ijtc-765	248	3	&	&	CCONJ
ijtc-765	248	4	sons	son	NOUN
ijtc-765	248	5	,	,	PUNCT
ijtc-765	248	6	incorporated	incorporate	VERB
ijtc-765	248	7	.	.	PUNCT
ijtc-765	249	1	http://ebookcentral.proquest.com/lib/indonesiau-ebooks/detail.action?docid=5630257	http://ebookcentral.proquest.com/lib/indonesiau-ebooks/detail.action?docid=5630257	PROPN
ijtc-765	249	2	ministry	ministry	PROPN
ijtc-765	249	3	of	of	ADP
ijtc-765	249	4	finance	finance	PROPN
ijtc-765	249	5	.	.	PUNCT
ijtc-765	250	1	(	(	PUNCT
ijtc-765	250	2	2022	2022	NUM
ijtc-765	250	3	,	,	PUNCT
ijtc-765	250	4	september	september	PROPN
ijtc-765	250	5	2	2	NUM
ijtc-765	250	6	)	)	PUNCT
ijtc-765	250	7	.	.	PUNCT
ijtc-765	251	1	pemerintah	pemerintah	PROPN
ijtc-765	251	2	rancang	rancang	PROPN
ijtc-765	251	3	apbn	apbn	PROPN
ijtc-765	251	4	2023	2023	NUM
ijtc-765	251	5	dengan	dengan	PROPN
ijtc-765	251	6	semangat	semangat	PROPN
ijtc-765	251	7	optimisme	optimisme	PROPN
ijtc-765	251	8	namun	namun	PROPN
ijtc-765	251	9	tetap	tetap	PROPN
ijtc-765	251	10	waspada	waspada	PROPN
ijtc-765	251	11	.	.	PUNCT
ijtc-765	252	1	kemenkeu.go.id	kemenkeu.go.id	PROPN
ijtc-765	252	2	.	.	PUNCT
ijtc-765	253	1	https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/pemerintahrancang-apbn-2023-dengan-optimisme	https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/pemerintahrancang-apbn-2023-dengan-optimisme	NOUN
ijtc-765	253	2	neog	neog	NOUN
ijtc-765	253	3	,	,	PUNCT
ijtc-765	253	4	y.	y.	PROPN
ijtc-765	253	5	,	,	PUNCT
ijtc-765	253	6	&	&	CCONJ
ijtc-765	253	7	gaur	gaur	PROPN
ijtc-765	253	8	,	,	PUNCT
ijtc-765	253	9	a.	a.	PROPN
ijtc-765	253	10	k.	k.	PROPN
ijtc-765	253	11	(	(	PUNCT
ijtc-765	253	12	2020	2020	NUM
ijtc-765	253	13	)	)	PUNCT
ijtc-765	253	14	.	.	PUNCT
ijtc-765	254	1	tax	tax	NOUN
ijtc-765	254	2	structure	structure	NOUN
ijtc-765	254	3	and	and	CCONJ
ijtc-765	254	4	economic	economic	ADJ
ijtc-765	254	5	growth	growth	NOUN
ijtc-765	254	6	:	:	PUNCT
ijtc-765	254	7	a	a	DET
ijtc-765	254	8	study	study	NOUN
ijtc-765	254	9	of	of	ADP
ijtc-765	254	10	selected	select	VERB
ijtc-765	254	11	indian	indian	ADJ
ijtc-765	254	12	states	state	NOUN
ijtc-765	254	13	.	.	PUNCT
ijtc-765	255	1	journal	journal	NOUN
ijtc-765	255	2	of	of	ADP
ijtc-765	255	3	economic	economic	ADJ
ijtc-765	255	4	structures	structure	NOUN
ijtc-765	255	5	,	,	PUNCT
ijtc-765	255	6	9(1	9(1	NUM
ijtc-765	255	7	)	)	PUNCT
ijtc-765	255	8	.	.	PUNCT
ijtc-765	256	1	https://doi.org/10.1186/s40008-020-00215-3	https://doi.org/10.1186/s40008-020-00215-3	PROPN
ijtc-765	256	2	oecd	oecd	PROPN
ijtc-765	256	3	.	.	PUNCT
ijtc-765	257	1	(	(	PUNCT
ijtc-765	257	2	2018	2018	NUM
ijtc-765	257	3	,	,	PUNCT
ijtc-765	257	4	february	february	PROPN
ijtc-765	257	5	14	14	NUM
ijtc-765	257	6	)	)	PUNCT
ijtc-765	257	7	.	.	PUNCT
ijtc-765	258	1	countries	country	NOUN
ijtc-765	258	2	must	must	AUX
ijtc-765	258	3	strengthen	strengthen	VERB
ijtc-765	258	4	tax	tax	NOUN
ijtc-765	258	5	systems	system	NOUN
ijtc-765	258	6	to	to	PART
ijtc-765	258	7	meet	meet	VERB
ijtc-765	258	8	sustainable	sustainable	ADJ
ijtc-765	258	9	development	development	NOUN
ijtc-765	258	10	goals	goal	NOUN
ijtc-765	258	11	.	.	PUNCT
ijtc-765	259	1	oecd	oecd	PROPN
ijtc-765	259	2	.	.	PUNCT
ijtc-765	260	1	https://www.oecd.org/ctp/countries-must-strengthen-tax-systems-to-meetsustainable-development-goals.htm	https://www.oecd.org/ctp/countries-must-strengthen-tax-systems-to-meetsustainable-development-goals.htm	PROPN
ijtc-765	260	2	paulinus	paulinus	PROPN
ijtc-765	260	3	,	,	PUNCT
ijtc-765	260	4	e.	e.	PROPN
ijtc-765	260	5	c.	c.	PROPN
ijtc-765	260	6	,	,	PUNCT
ijtc-765	260	7	&	&	CCONJ
ijtc-765	260	8	jones	jones	PROPN
ijtc-765	260	9	,	,	PUNCT
ijtc-765	260	10	a.	a.	PROPN
ijtc-765	260	11	s.	s.	PROPN
ijtc-765	260	12	(	(	PUNCT
ijtc-765	260	13	2017	2017	NUM
ijtc-765	260	14	)	)	PUNCT
ijtc-765	260	15	.	.	PUNCT
ijtc-765	261	1	financial	financial	ADJ
ijtc-765	261	2	risk	risk	NOUN
ijtc-765	261	3	management	management	NOUN
ijtc-765	261	4	and	and	CCONJ
ijtc-765	261	5	corporate	corporate	ADJ
ijtc-765	261	6	performance	performance	NOUN
ijtc-765	261	7	of	of	ADP
ijtc-765	261	8	deposit	deposit	NOUN
ijtc-765	261	9	money	money	NOUN
ijtc-765	261	10	banks	bank	NOUN
ijtc-765	261	11	in	in	ADP
ijtc-765	261	12	nigeria	nigeria	PROPN
ijtc-765	261	13	.	.	PUNCT
ijtc-765	262	1	archives	archive	NOUN
ijtc-765	262	2	of	of	ADP
ijtc-765	262	3	business	business	NOUN
ijtc-765	262	4	research	research	NOUN
ijtc-765	262	5	,	,	PUNCT
ijtc-765	262	6	5(12	5(12	NUM
ijtc-765	262	7	)	)	PUNCT
ijtc-765	262	8	.	.	PUNCT
ijtc-765	263	1	power	power	NOUN
ijtc-765	263	2	,	,	PUNCT
ijtc-765	263	3	m.	m.	NOUN
ijtc-765	263	4	(	(	PUNCT
ijtc-765	263	5	2013	2013	NUM
ijtc-765	263	6	)	)	PUNCT
ijtc-765	263	7	.	.	PUNCT
ijtc-765	264	1	the	the	DET
ijtc-765	264	2	apparatus	apparatus	NOUN
ijtc-765	264	3	of	of	ADP
ijtc-765	264	4	fraud	fraud	NOUN
ijtc-765	264	5	risk	risk	NOUN
ijtc-765	264	6	.	.	PUNCT
ijtc-765	265	1	accounting	accounting	NOUN
ijtc-765	265	2	,	,	PUNCT
ijtc-765	265	3	organizations	organization	NOUN
ijtc-765	265	4	and	and	CCONJ
ijtc-765	265	5	society	society	NOUN
ijtc-765	265	6	,	,	PUNCT
ijtc-765	265	7	38(6–7	38(6–7	PROPN
ijtc-765	265	8	)	)	PUNCT
ijtc-765	265	9	.	.	PUNCT
ijtc-765	266	1	https://doi.org/10.1016/j.aos.2012.07.004	https://doi.org/10.1016/j.aos.2012.07.004	NOUN
ijtc-765	266	2	praditya	praditya	NOUN
ijtc-765	266	3	,	,	PUNCT
ijtc-765	266	4	t.	t.	NOUN
ijtc-765	266	5	a.	a.	NOUN
ijtc-765	266	6	(	(	PUNCT
ijtc-765	266	7	2021	2021	NUM
ijtc-765	266	8	)	)	PUNCT
ijtc-765	266	9	.	.	PUNCT
ijtc-765	267	1	perancangan	perancangan	VERB
ijtc-765	267	2	risk	risk	NOUN
ijtc-765	267	3	maturity	maturity	NOUN
ijtc-765	267	4	model	model	NOUN
ijtc-765	267	5	berdasarkan	berdasarkan	PROPN
ijtc-765	267	6	iso	iso	PROPN
ijtc-765	267	7	31000:2018	31000:2018	NUM
ijtc-765	267	8	pada	pada	PROPN
ijtc-765	267	9	perusahaan	perusahaan	PROPN
ijtc-765	267	10	di	di	PROPN
ijtc-765	267	11	indonesia	indonesia	PROPN
ijtc-765	268	1	[	[	X
ijtc-765	268	2	universitas	universita	VERB
ijtc-765	268	3	islam	islam	PROPN
ijtc-765	268	4	indonesia	indonesia	PROPN
ijtc-765	268	5	]	]	X
ijtc-765	268	6	.	.	PUNCT
ijtc-765	269	1	https://dspace.uii.ac.id/handle/123456789/34699	https://dspace.uii.ac.id/handle/123456789/34699	VERB
ijtc-765	269	2	rahmi	rahmi	PROPN
ijtc-765	269	3	,	,	PUNCT
ijtc-765	269	4	n.	n.	NOUN
ijtc-765	269	5	,	,	PUNCT
ijtc-765	269	6	selvi	selvi	PROPN
ijtc-765	269	7	,	,	PUNCT
ijtc-765	269	8	s.	s.	PROPN
ijtc-765	269	9	,	,	PUNCT
ijtc-765	269	10	&	&	CCONJ
ijtc-765	269	11	purwaningtyas	purwaningtyas	PROPN
ijtc-765	269	12	,	,	PUNCT
ijtc-765	269	13	a.	a.	PROPN
ijtc-765	269	14	s.	s.	PROPN
ijtc-765	269	15	(	(	PUNCT
ijtc-765	269	16	2022	2022	NUM
ijtc-765	269	17	)	)	PUNCT
ijtc-765	269	18	.	.	PUNCT
ijtc-765	270	1	pentahelix	pentahelix	ADJ
ijtc-765	270	2	collaboration	collaboration	NOUN
ijtc-765	270	3	in	in	ADP
ijtc-765	270	4	improving	improve	VERB
ijtc-765	270	5	taxpayer	taxpayer	NOUN
ijtc-765	270	6	compliance	compliance	NOUN
ijtc-765	270	7	.	.	PUNCT
ijtc-765	271	1	ilomata	ilomata	PROPN
ijtc-765	271	2	international	international	ADJ
ijtc-765	271	3	journal	journal	NOUN
ijtc-765	271	4	of	of	ADP
ijtc-765	271	5	tax	tax	NOUN
ijtc-765	271	6	and	and	CCONJ
ijtc-765	271	7	accounting	accounting	NOUN
ijtc-765	271	8	,	,	PUNCT
ijtc-765	271	9	3(4	3(4	NUM
ijtc-765	271	10	)	)	PUNCT
ijtc-765	271	11	,	,	PUNCT
ijtc-765	271	12	351–358	351–358	NUM
ijtc-765	271	13	.	.	PUNCT
ijtc-765	272	1	https://doi.org/10.52728/ijtc.v3i4.562	https://doi.org/10.52728/ijtc.v3i4.562	PROPN
ijtc-765	272	2	riana	riana	PROPN
ijtc-765	272	3	,	,	PUNCT
ijtc-765	272	4	f.	f.	PROPN
ijtc-765	272	5	(	(	PUNCT
ijtc-765	272	6	2021	2021	NUM
ijtc-765	272	7	,	,	PUNCT
ijtc-765	272	8	september	september	PROPN
ijtc-765	272	9	22	22	NUM
ijtc-765	272	10	)	)	PUNCT
ijtc-765	272	11	.	.	PUNCT
ijtc-765	273	1	angin	angin	PROPN
ijtc-765	273	2	prayitno	prayitno	PROPN
ijtc-765	273	3	aji	aji	PROPN
ijtc-765	273	4	jalani	jalani	PROPN
ijtc-765	273	5	sidang	sidang	PROPN
ijtc-765	273	6	perdana	perdana	PROPN
ijtc-765	273	7	,	,	PUNCT
ijtc-765	273	8	berikut	berikut	ADJ
ijtc-765	273	9	fakta	fakta	PROPN
ijtc-765	273	10	-	-	PUNCT
ijtc-765	273	11	fakta	fakta	PROPN
ijtc-765	273	12	kasus	kasus	PROPN
ijtc-765	273	13	suap	suap	VERB
ijtc-765	273	14	pajak	pajak	ADV
ijtc-765	273	15	.	.	PUNCT
ijtc-765	274	1	tempo.co	tempo.co	X
ijtc-765	274	2	.	.	PUNCT
ijtc-765	274	3	https://nasional.tempo.co/read/1508871/angin-prayitno-aji-jalanisidang-perdana-berikut-fakta-fakta-kasus-suap-pajak	https://nasional.tempo.co/read/1508871/angin-prayitno-aji-jalanisidang-perdana-berikut-fakta-fakta-kasus-suap-pajak	PROPN
ijtc-765	274	4	simanungkalit	simanungkalit	ADJ
ijtc-765	274	5	,	,	PUNCT
ijtc-765	274	6	d.	d.	PROPN
ijtc-765	274	7	,	,	PUNCT
ijtc-765	274	8	&	&	CCONJ
ijtc-765	274	9	tobing	tobing	PROPN
ijtc-765	274	10	,	,	PUNCT
ijtc-765	274	11	a.	a.	PROPN
ijtc-765	274	12	n.	n.	PROPN
ijtc-765	274	13	l.	l.	PROPN
ijtc-765	274	14	(	(	PUNCT
ijtc-765	274	15	2022	2022	NUM
ijtc-765	274	16	)	)	PUNCT
ijtc-765	274	17	.	.	PUNCT
ijtc-765	275	1	a	a	DET
ijtc-765	275	2	study	study	NOUN
ijtc-765	275	3	on	on	ADP
ijtc-765	275	4	the	the	DET
ijtc-765	275	5	maturity	maturity	NOUN
ijtc-765	275	6	of	of	ADP
ijtc-765	275	7	risk	risk	NOUN
ijtc-765	275	8	management	management	NOUN
ijtc-765	275	9	using	use	VERB
ijtc-765	275	10	the	the	DET
ijtc-765	275	11	rims	rim	NOUN
ijtc-765	275	12	risk	risk	NOUN
ijtc-765	275	13	maturity	maturity	NOUN
ijtc-765	275	14	model	model	NOUN
ijtc-765	275	15	®	®	NOUN
ijtc-765	275	16	approach	approach	NOUN
ijtc-765	275	17	in	in	ADP
ijtc-765	275	18	investigating	investigate	VERB
ijtc-765	275	19	activities	activity	NOUN
ijtc-765	275	20	at	at	ADP
ijtc-765	275	21	law	law	NOUN
ijtc-765	275	22	enforcement	enforcement	NOUN
ijtc-765	275	23	agencies	agency	NOUN
ijtc-765	275	24	for	for	ADP
ijtc-765	275	25	corruption	corruption	NOUN
ijtc-765	275	26	.	.	PUNCT
ijtc-765	276	1	budapest	budapest	PROPN
ijtc-765	276	2	international	international	ADJ
ijtc-765	276	3	research	research	PROPN
ijtc-765	276	4	and	and	CCONJ
ijtc-765	276	5	critics	critic	NOUN
ijtc-765	276	6	institute	institute	PROPN
ijtc-765	276	7	(	(	PUNCT
ijtc-765	276	8	birci	birci	VERB
ijtc-765	276	9	-	-	PUNCT
ijtc-765	276	10	journal	journal	NOUN
ijtc-765	276	11	)	)	PUNCT
ijtc-765	276	12	humanities	humanity	NOUN
ijtc-765	276	13	and	and	CCONJ
ijtc-765	276	14	social	social	ADJ
ijtc-765	276	15	sciences	science	NOUN
ijtc-765	276	16	,	,	PUNCT
ijtc-765	276	17	5	5	NUM
ijtc-765	276	18	,	,	PUNCT
ijtc-765	276	19	9–23	9–23	PROPN
ijtc-765	276	20	.	.	PUNCT
ijtc-765	277	1	https://doi.org/10.33258/birci.v5i2.5377	https://doi.org/10.33258/birci.v5i2.5377	VERB
ijtc-765	277	2	the	the	DET
ijtc-765	277	3	institute	institute	PROPN
ijtc-765	277	4	of	of	ADP
ijtc-765	277	5	internal	internal	ADJ
ijtc-765	277	6	auditors	auditor	NOUN
ijtc-765	277	7	.	.	PUNCT
ijtc-765	278	1	(	(	PUNCT
ijtc-765	278	2	2020	2020	NUM
ijtc-765	278	3	)	)	PUNCT
ijtc-765	278	4	.	.	PUNCT
ijtc-765	279	1	the	the	DET
ijtc-765	279	2	iia	iia	PROPN
ijtc-765	279	3	’s	’s	PART
ijtc-765	279	4	three	three	NUM
ijtc-765	279	5	lines	line	NOUN
ijtc-765	279	6	model	model	NOUN
ijtc-765	279	7	.	.	PUNCT
ijtc-765	280	1	the	the	DET
ijtc-765	280	2	institute	institute	PROPN
ijtc-765	280	3	of	of	ADP
ijtc-765	280	4	internal	internal	ADJ
ijtc-765	280	5	auditors	auditor	NOUN
ijtc-765	280	6	.	.	PUNCT
ijtc-765	281	1	un	un	PROPN
ijtc-765	281	2	women	women	PROPN
ijtc-765	281	3	.	.	PUNCT
ijtc-765	282	1	(	(	PUNCT
ijtc-765	282	2	2021	2021	NUM
ijtc-765	282	3	)	)	PUNCT
ijtc-765	282	4	.	.	PUNCT
ijtc-765	283	1	thematic	thematic	ADJ
ijtc-765	283	2	audit	audit	NOUN
ijtc-765	283	3	review	review	NOUN
ijtc-765	283	4	of	of	ADP
ijtc-765	283	5	anti‐fraud	anti‐fraud	PROPN
ijtc-765	283	6	programme	programme	NOUN
ijtc-765	283	7	at	at	ADP
ijtc-765	283	8	un	un	PROPN
ijtc-765	283	9	women	women	PROPN
ijtc-765	283	10	.	.	PUNCT
ijtc-765	284	1	https://www.unwomen.org/sites/default/files/2021-12/un-womenaudit-report-2021-006-review-of-anti-fraud-programme-at-un-women-en.pdf	https://www.unwomen.org/sites/default/files/2021-12/un-womenaudit-report-2021-006-review-of-anti-fraud-programme-at-un-women-en.pdf	PROPN
ijtc-765	284	2	vincent	vincent	PROPN
ijtc-765	284	3	,	,	PUNCT
ijtc-765	284	4	r.	r.	PROPN
ijtc-765	284	5	c.	c.	PROPN
ijtc-765	284	6	(	(	PUNCT
ijtc-765	284	7	2023	2023	NUM
ijtc-765	284	8	)	)	PUNCT
ijtc-765	284	9	.	.	PUNCT
ijtc-765	285	1	vertical	vertical	ADJ
ijtc-765	285	2	taxing	tax	VERB
ijtc-765	285	3	rights	right	NOUN
ijtc-765	285	4	and	and	CCONJ
ijtc-765	285	5	tax	tax	NOUN
ijtc-765	285	6	compliance	compliance	NOUN
ijtc-765	285	7	norms	norm	NOUN
ijtc-765	285	8	.	.	PUNCT
ijtc-765	286	1	journal	journal	NOUN
ijtc-765	286	2	of	of	ADP
ijtc-765	286	3	economic	economic	ADJ
ijtc-765	286	4	behavior	behavior	NOUN
ijtc-765	286	5	&	&	CCONJ
ijtc-765	286	6	organization	organization	PROPN
ijtc-765	286	7	,	,	PUNCT
ijtc-765	286	8	205	205	NUM
ijtc-765	286	9	,	,	PUNCT
ijtc-765	286	10	443–467	443–467	NUM
ijtc-765	286	11	.	.	PUNCT
ijtc-765	287	1	https://doi.org/https://doi.org/10.1016/j.jebo.2022.11.003	https://doi.org/https://doi.org/10.1016/j.jebo.2022.11.003	PROPN
ijtc-765	287	2	wells	wells	PROPN
ijtc-765	287	3	,	,	PUNCT
ijtc-765	287	4	j.	j.	PROPN
ijtc-765	287	5	t.	t.	PROPN
ijtc-765	287	6	(	(	PUNCT
ijtc-765	287	7	2018	2018	NUM
ijtc-765	287	8	)	)	PUNCT
ijtc-765	287	9	.	.	PUNCT
ijtc-765	288	1	international	international	ADJ
ijtc-765	288	2	fraud	fraud	NOUN
ijtc-765	288	3	handbook	handbook	PROPN
ijtc-765	288	4	:	:	PUNCT
ijtc-765	288	5	prevention	prevention	NOUN
ijtc-765	288	6	and	and	CCONJ
ijtc-765	288	7	detection	detection	NOUN
ijtc-765	288	8	(	(	PUNCT
ijtc-765	288	9	acfe	acfe	NOUN
ijtc-765	288	10	ser	ser	NOUN
ijtc-765	288	11	.	.	PUNCT
ijtc-765	288	12	)	)	PUNCT
ijtc-765	288	13	.	.	PUNCT
ijtc-765	289	1	john	john	PROPN
ijtc-765	289	2	wiley	wiley	PROPN
ijtc-765	289	3	&	&	CCONJ
ijtc-765	289	4	sons	son	NOUN
ijtc-765	289	5	,	,	PUNCT
ijtc-765	289	6	incorporated	incorporate	VERB
ijtc-765	289	7	.	.	PUNCT
ijtc-765	290	1	http://ebookcentral.proquest.com/lib/indonesiauebooks/detail.action?docid=5399249	http://ebookcentral.proquest.com/lib/indonesiauebooks/detail.action?docid=5399249	PROPN
ijtc-765	290	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-765	290	3	maturity	maturity	NOUN
ijtc-765	290	4	level	level	NOUN
ijtc-765	290	5	of	of	ADP
ijtc-765	290	6	fraud	fraud	NOUN
ijtc-765	290	7	risk	risk	NOUN
ijtc-765	290	8	management	management	NOUN
ijtc-765	290	9	in	in	ADP
ijtc-765	290	10	tax	tax	NOUN
ijtc-765	290	11	institutions	institution	NOUN
ijtc-765	290	12	in	in	ADP
ijtc-765	290	13	indonesia	indonesia	PROPN
ijtc-765	290	14	wibawa	wibawa	PROPN
ijtc-765	290	15	and	and	CCONJ
ijtc-765	290	16	tobing	tobe	VERB
ijtc-765	290	17	598	598	NUM
ijtc-765	290	18	|	|	ADV
ijtc-765	290	19	ilomata	ilomata	ADJ
ijtc-765	290	20	international	international	ADJ
ijtc-765	290	21	journal	journal	NOUN
ijtc-765	290	22	of	of	ADP
ijtc-765	290	23	tax	tax	PROPN
ijtc-765	290	24	&	&	CCONJ
ijtc-765	290	25	accounting	accounting	PROPN
ijtc-765	290	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-765	290	27	yeni	yeni	ADJ
ijtc-765	290	28	priatnasari	priatnasari	NOUN
ijtc-765	290	29	,	,	PUNCT
ijtc-765	290	30	widagdo	widagdo	PROPN
ijtc-765	290	31	,	,	PUNCT
ijtc-765	290	32	a.	a.	PROPN
ijtc-765	290	33	k.	k.	PROPN
ijtc-765	290	34	,	,	PUNCT
ijtc-765	290	35	&	&	CCONJ
ijtc-765	290	36	gantyowati	gantyowati	PROPN
ijtc-765	290	37	,	,	PUNCT
ijtc-765	290	38	e.	e.	PROPN
ijtc-765	290	39	(	(	PUNCT
ijtc-765	290	40	2020	2020	NUM
ijtc-765	290	41	)	)	PUNCT
ijtc-765	290	42	.	.	PUNCT
ijtc-765	291	1	a	a	DET
ijtc-765	291	2	review	review	NOUN
ijtc-765	291	3	on	on	ADP
ijtc-765	291	4	fraud	fraud	NOUN
ijtc-765	291	5	research	research	NOUN
ijtc-765	291	6	 	 	SPACE
ijtc-765	291	7	:	:	PUNCT
ijtc-765	291	8	a	a	DET
ijtc-765	291	9	study	study	NOUN
ijtc-765	291	10	of	of	ADP
ijtc-765	291	11	vote	vote	NOUN
ijtc-765	291	12	count	count	NOUN
ijtc-765	291	13	.	.	PUNCT
ijtc-765	292	1	ilomata	ilomata	PROPN
ijtc-765	292	2	international	international	ADJ
ijtc-765	292	3	journal	journal	NOUN
ijtc-765	292	4	of	of	ADP
ijtc-765	292	5	tax	tax	NOUN
ijtc-765	292	6	and	and	CCONJ
ijtc-765	292	7	accounting	accounting	NOUN
ijtc-765	292	8	,	,	PUNCT
ijtc-765	292	9	1(2	1(2	NUM
ijtc-765	292	10	)	)	PUNCT
ijtc-765	292	11	.	.	PUNCT
ijtc-765	293	1	https://doi.org/10.52728/ijtc.v1i2.59	https://doi.org/10.52728/ijtc.v1i2.59	PROPN
ijtc-765	293	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN