id	sid	tid	token	lemma	pos
ijtc-778	1	1	the	the	DET
ijtc-778	1	2	illomata	illomata	PROPN
ijtc-778	1	3	international	international	PROPN
ijtc-778	1	4	journal	journal	PROPN
ijtc-778	1	5	of	of	ADP
ijtc-778	1	6	management	management	NOUN
ijtc-778	1	7	ilomata	ilomata	PROPN
ijtc-778	1	8	international	international	ADJ
ijtc-778	1	9	journal	journal	NOUN
ijtc-778	1	10	of	of	ADP
ijtc-778	1	11	tax	tax	PROPN
ijtc-778	1	12	&	&	CCONJ
ijtc-778	1	13	accounting	account	VERB
ijtc-778	1	14	p	p	PROPN
ijtc-778	1	15	-	-	PUNCT
ijtc-778	1	16	issn	issn	NOUN
ijtc-778	1	17	:	:	PUNCT
ijtc-778	1	18	2714	2714	NUM
ijtc-778	1	19	-	-	SYM
ijtc-778	1	20	9838	9838	NUM
ijtc-778	1	21	;	;	PUNCT
ijtc-778	1	22	e	e	X
ijtc-778	1	23	-	-	PUNCT
ijtc-778	1	24	issn	issn	NOUN
ijtc-778	1	25	:	:	PUNCT
ijtc-778	1	26	2714	2714	NUM
ijtc-778	1	27	-	-	SYM
ijtc-778	1	28	9846	9846	NUM
ijtc-778	1	29	volume	volume	NOUN
ijtc-778	1	30	4	4	NUM
ijtc-778	1	31	,	,	PUNCT
ijtc-778	1	32	issue	issue	NOUN
ijtc-778	1	33	3	3	NUM
ijtc-778	1	34	july	july	PROPN
ijtc-778	1	35	2023	2023	NUM
ijtc-778	1	36	page	page	NOUN
ijtc-778	1	37	no	no	INTJ
ijtc-778	1	38	.	.	PUNCT
ijtc-778	2	1	561	561	NUM
ijtc-778	2	2	-	-	SYM
ijtc-778	2	3	583	583	NUM
ijtc-778	2	4	561	561	NUM
ijtc-778	2	5	|	|	ADV
ijtc-778	2	6	ilomata	ilomata	PROPN
ijtc-778	2	7	international	international	ADJ
ijtc-778	2	8	journal	journal	NOUN
ijtc-778	2	9	of	of	ADP
ijtc-778	2	10	tax	tax	PROPN
ijtc-778	2	11	&	&	CCONJ
ijtc-778	2	12	accounting	account	VERB
ijtc-778	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	2	14	juridical	juridical	ADJ
ijtc-778	2	15	analysis	analysis	NOUN
ijtc-778	2	16	of	of	ADP
ijtc-778	2	17	tax	tax	NOUN
ijtc-778	2	18	criminal	criminal	ADJ
ijtc-778	2	19	law	law	NOUN
ijtc-778	2	20	enforcement	enforcement	NOUN
ijtc-778	2	21	:	:	PUNCT
ijtc-778	2	22	an	an	DET
ijtc-778	2	23	overview	overview	NOUN
ijtc-778	2	24	of	of	ADP
ijtc-778	2	25	legal	legal	ADJ
ijtc-778	2	26	regulations	regulation	NOUN
ijtc-778	2	27	and	and	CCONJ
ijtc-778	2	28	its	its	PRON
ijtc-778	2	29	implementation	implementation	NOUN
ijtc-778	2	30	in	in	ADP
ijtc-778	2	31	indonesia	indonesia	PROPN
ijtc-778	2	32	heriantonius	heriantonius	NOUN
ijtc-778	2	33	silalahi	silalahi	NOUN
ijtc-778	2	34	directorate	directorate	ADJ
ijtc-778	2	35	general	general	NOUN
ijtc-778	2	36	of	of	ADP
ijtc-778	2	37	taxes	taxis	NOUN
ijtc-778	2	38	,	,	PUNCT
ijtc-778	2	39	indonesia	indonesia	PROPN
ijtc-778	2	40	correspondent	correspondent	NOUN
ijtc-778	2	41	:	:	PUNCT
ijtc-778	2	42	heri.silalahi@gmail.com	heri.silalahi@gmail.com	X
ijtc-778	2	43	received	receive	VERB
ijtc-778	2	44	:	:	PUNCT
ijtc-778	2	45	may	may	AUX
ijtc-778	2	46	28	28	NUM
ijtc-778	2	47	,	,	PUNCT
ijtc-778	2	48	2023	2023	NUM
ijtc-778	2	49	accepted	accept	VERB
ijtc-778	2	50	:	:	PUNCT
ijtc-778	2	51	july	july	PROPN
ijtc-778	2	52	21	21	NUM
ijtc-778	2	53	,	,	PUNCT
ijtc-778	2	54	2023	2023	NUM
ijtc-778	2	55	published	publish	VERB
ijtc-778	2	56	:	:	PUNCT
ijtc-778	2	57	july	july	PROPN
ijtc-778	2	58	31	31	NUM
ijtc-778	2	59	,	,	PUNCT
ijtc-778	2	60	2023	2023	NUM
ijtc-778	2	61	citation	citation	NOUN
ijtc-778	2	62	:	:	PUNCT
ijtc-778	2	63	silalahi	silalahi	NOUN
ijtc-778	2	64	,	,	PUNCT
ijtc-778	2	65	h.	h.	PROPN
ijtc-778	2	66	(	(	PUNCT
ijtc-778	2	67	2023	2023	NUM
ijtc-778	2	68	)	)	PUNCT
ijtc-778	2	69	.	.	PUNCT
ijtc-778	3	1	juridical	juridical	ADJ
ijtc-778	3	2	analysis	analysis	NOUN
ijtc-778	3	3	of	of	ADP
ijtc-778	3	4	tax	tax	NOUN
ijtc-778	3	5	criminal	criminal	ADJ
ijtc-778	3	6	law	law	NOUN
ijtc-778	3	7	enforcement	enforcement	NOUN
ijtc-778	3	8	:	:	PUNCT
ijtc-778	3	9	an	an	DET
ijtc-778	3	10	overview	overview	NOUN
ijtc-778	3	11	of	of	ADP
ijtc-778	3	12	legal	legal	ADJ
ijtc-778	3	13	regulations	regulation	NOUN
ijtc-778	3	14	and	and	CCONJ
ijtc-778	3	15	its	its	PRON
ijtc-778	3	16	implementation	implementation	NOUN
ijtc-778	3	17	in	in	ADP
ijtc-778	3	18	indonesia	indonesia	PROPN
ijtc-778	3	19	.	.	PUNCT
ijtc-778	4	1	ilomata	ilomata	PROPN
ijtc-778	4	2	international	international	ADJ
ijtc-778	4	3	journal	journal	NOUN
ijtc-778	4	4	of	of	ADP
ijtc-778	4	5	tax	tax	NOUN
ijtc-778	4	6	and	and	CCONJ
ijtc-778	4	7	accounting	accounting	NOUN
ijtc-778	4	8	,	,	PUNCT
ijtc-778	4	9	4(3	4(3	NUM
ijtc-778	4	10	)	)	PUNCT
ijtc-778	4	11	,	,	PUNCT
ijtc-778	4	12	561	561	NUM
ijtc-778	4	13	-	-	SYM
ijtc-778	4	14	583	583	NUM
ijtc-778	4	15	.	.	PUNCT
ijtc-778	5	1	https://doi.org/10.52728/ijtc.v4i3.778	https://doi.org/10.52728/ijtc.v4i3.778	NOUN
ijtc-778	5	2	abstract	abstract	NOUN
ijtc-778	5	3	:	:	PUNCT
ijtc-778	5	4	the	the	DET
ijtc-778	5	5	purpose	purpose	NOUN
ijtc-778	5	6	of	of	ADP
ijtc-778	5	7	this	this	DET
ijtc-778	5	8	research	research	NOUN
ijtc-778	5	9	is	be	AUX
ijtc-778	5	10	to	to	PART
ijtc-778	5	11	conduct	conduct	VERB
ijtc-778	5	12	a	a	DET
ijtc-778	5	13	juridical	juridical	ADJ
ijtc-778	5	14	analysis	analysis	NOUN
ijtc-778	5	15	of	of	ADP
ijtc-778	5	16	criminal	criminal	ADJ
ijtc-778	5	17	law	law	NOUN
ijtc-778	5	18	enforcement	enforcement	NOUN
ijtc-778	5	19	in	in	ADP
ijtc-778	5	20	the	the	DET
ijtc-778	5	21	field	field	NOUN
ijtc-778	5	22	of	of	ADP
ijtc-778	5	23	taxation	taxation	NOUN
ijtc-778	5	24	in	in	ADP
ijtc-778	5	25	indonesia	indonesia	PROPN
ijtc-778	5	26	.	.	PUNCT
ijtc-778	6	1	the	the	DET
ijtc-778	6	2	focus	focus	NOUN
ijtc-778	6	3	of	of	ADP
ijtc-778	6	4	this	this	DET
ijtc-778	6	5	study	study	NOUN
ijtc-778	6	6	is	be	AUX
ijtc-778	6	7	to	to	PART
ijtc-778	6	8	evaluate	evaluate	VERB
ijtc-778	6	9	the	the	DET
ijtc-778	6	10	effectiveness	effectiveness	NOUN
ijtc-778	6	11	of	of	ADP
ijtc-778	6	12	legislation	legislation	NOUN
ijtc-778	6	13	and	and	CCONJ
ijtc-778	6	14	its	its	PRON
ijtc-778	6	15	implementation	implementation	NOUN
ijtc-778	6	16	in	in	ADP
ijtc-778	6	17	combating	combat	VERB
ijtc-778	6	18	tax	tax	NOUN
ijtc-778	6	19	crimes	crime	NOUN
ijtc-778	6	20	.	.	PUNCT
ijtc-778	7	1	the	the	DET
ijtc-778	7	2	research	research	NOUN
ijtc-778	7	3	method	method	NOUN
ijtc-778	7	4	used	use	VERB
ijtc-778	7	5	is	be	AUX
ijtc-778	7	6	a	a	DET
ijtc-778	7	7	normative	normative	ADJ
ijtc-778	7	8	juridical	juridical	ADJ
ijtc-778	7	9	approach	approach	NOUN
ijtc-778	7	10	by	by	ADP
ijtc-778	7	11	examining	examine	VERB
ijtc-778	7	12	legislation	legislation	NOUN
ijtc-778	7	13	related	relate	VERB
ijtc-778	7	14	to	to	ADP
ijtc-778	7	15	tax	tax	NOUN
ijtc-778	7	16	crimes	crime	NOUN
ijtc-778	7	17	,	,	PUNCT
ijtc-778	7	18	including	include	VERB
ijtc-778	7	19	tax	tax	NOUN
ijtc-778	7	20	laws	law	NOUN
ijtc-778	7	21	,	,	PUNCT
ijtc-778	7	22	government	government	NOUN
ijtc-778	7	23	regulations	regulation	NOUN
ijtc-778	7	24	,	,	PUNCT
ijtc-778	7	25	and	and	CCONJ
ijtc-778	7	26	relevant	relevant	ADJ
ijtc-778	7	27	policies	policy	NOUN
ijtc-778	7	28	.	.	PUNCT
ijtc-778	8	1	additionally	additionally	ADV
ijtc-778	8	2	,	,	PUNCT
ijtc-778	8	3	an	an	DET
ijtc-778	8	4	analysis	analysis	NOUN
ijtc-778	8	5	of	of	ADP
ijtc-778	8	6	the	the	DET
ijtc-778	8	7	legal	legal	ADJ
ijtc-778	8	8	practices	practice	NOUN
ijtc-778	8	9	and	and	CCONJ
ijtc-778	8	10	enforcement	enforcement	NOUN
ijtc-778	8	11	of	of	ADP
ijtc-778	8	12	tax	tax	NOUN
ijtc-778	8	13	crimes	crime	NOUN
ijtc-778	8	14	in	in	ADP
ijtc-778	8	15	indonesia	indonesia	PROPN
ijtc-778	8	16	is	be	AUX
ijtc-778	8	17	conducted	conduct	VERB
ijtc-778	8	18	.	.	PUNCT
ijtc-778	9	1	the	the	DET
ijtc-778	9	2	research	research	NOUN
ijtc-778	9	3	findings	finding	NOUN
ijtc-778	9	4	indicate	indicate	VERB
ijtc-778	9	5	that	that	SCONJ
ijtc-778	9	6	the	the	DET
ijtc-778	9	7	legislation	legislation	NOUN
ijtc-778	9	8	in	in	ADP
ijtc-778	9	9	the	the	DET
ijtc-778	9	10	field	field	NOUN
ijtc-778	9	11	of	of	ADP
ijtc-778	9	12	taxation	taxation	NOUN
ijtc-778	9	13	has	have	VERB
ijtc-778	9	14	a	a	DET
ijtc-778	9	15	strong	strong	ADJ
ijtc-778	9	16	foundation	foundation	NOUN
ijtc-778	9	17	to	to	PART
ijtc-778	9	18	address	address	VERB
ijtc-778	9	19	tax	tax	NOUN
ijtc-778	9	20	crimes	crime	NOUN
ijtc-778	9	21	.	.	PUNCT
ijtc-778	10	1	however	however	ADV
ijtc-778	10	2	,	,	PUNCT
ijtc-778	10	3	there	there	PRON
ijtc-778	10	4	are	be	VERB
ijtc-778	10	5	several	several	ADJ
ijtc-778	10	6	challenges	challenge	NOUN
ijtc-778	10	7	in	in	ADP
ijtc-778	10	8	its	its	PRON
ijtc-778	10	9	implementation	implementation	NOUN
ijtc-778	10	10	,	,	PUNCT
ijtc-778	10	11	such	such	ADJ
ijtc-778	10	12	as	as	ADP
ijtc-778	10	13	the	the	DET
ijtc-778	10	14	complexity	complexity	NOUN
ijtc-778	10	15	of	of	ADP
ijtc-778	10	16	tax	tax	NOUN
ijtc-778	10	17	regulations	regulation	NOUN
ijtc-778	10	18	,	,	PUNCT
ijtc-778	10	19	lack	lack	NOUN
ijtc-778	10	20	of	of	ADP
ijtc-778	10	21	adequate	adequate	ADJ
ijtc-778	10	22	human	human	ADJ
ijtc-778	10	23	resources	resource	NOUN
ijtc-778	10	24	and	and	CCONJ
ijtc-778	10	25	technology	technology	NOUN
ijtc-778	10	26	,	,	PUNCT
ijtc-778	10	27	and	and	CCONJ
ijtc-778	10	28	corruption	corruption	NOUN
ijtc-778	10	29	issues	issue	NOUN
ijtc-778	10	30	that	that	PRON
ijtc-778	10	31	can	can	AUX
ijtc-778	10	32	affect	affect	VERB
ijtc-778	10	33	tax	tax	NOUN
ijtc-778	10	34	law	law	NOUN
ijtc-778	10	35	enforcement	enforcement	NOUN
ijtc-778	10	36	.	.	PUNCT
ijtc-778	11	1	in	in	ADP
ijtc-778	11	2	this	this	DET
ijtc-778	11	3	context	context	NOUN
ijtc-778	11	4	,	,	PUNCT
ijtc-778	11	5	the	the	DET
ijtc-778	11	6	research	research	NOUN
ijtc-778	11	7	provides	provide	VERB
ijtc-778	11	8	recommendations	recommendation	NOUN
ijtc-778	11	9	to	to	PART
ijtc-778	11	10	strengthen	strengthen	VERB
ijtc-778	11	11	the	the	DET
ijtc-778	11	12	system	system	NOUN
ijtc-778	11	13	of	of	ADP
ijtc-778	11	14	criminal	criminal	ADJ
ijtc-778	11	15	law	law	NOUN
ijtc-778	11	16	enforcement	enforcement	NOUN
ijtc-778	11	17	in	in	ADP
ijtc-778	11	18	tax	tax	NOUN
ijtc-778	11	19	matters	matter	NOUN
ijtc-778	11	20	.	.	PUNCT
ijtc-778	12	1	the	the	DET
ijtc-778	12	2	recommendations	recommendation	NOUN
ijtc-778	12	3	include	include	VERB
ijtc-778	12	4	improving	improve	VERB
ijtc-778	12	5	coordination	coordination	NOUN
ijtc-778	12	6	among	among	ADP
ijtc-778	12	7	relevant	relevant	ADJ
ijtc-778	12	8	institutions	institution	NOUN
ijtc-778	12	9	,	,	PUNCT
ijtc-778	12	10	enhancing	enhance	VERB
ijtc-778	12	11	the	the	DET
ijtc-778	12	12	capacity	capacity	NOUN
ijtc-778	12	13	of	of	ADP
ijtc-778	12	14	human	human	ADJ
ijtc-778	12	15	resources	resource	NOUN
ijtc-778	12	16	in	in	ADP
ijtc-778	12	17	the	the	DET
ijtc-778	12	18	field	field	NOUN
ijtc-778	12	19	of	of	ADP
ijtc-778	12	20	taxation	taxation	NOUN
ijtc-778	12	21	,	,	PUNCT
ijtc-778	12	22	utilizing	utilize	VERB
ijtc-778	12	23	information	information	NOUN
ijtc-778	12	24	technology	technology	NOUN
ijtc-778	12	25	to	to	PART
ijtc-778	12	26	support	support	VERB
ijtc-778	12	27	supervision	supervision	NOUN
ijtc-778	12	28	and	and	CCONJ
ijtc-778	12	29	tax	tax	NOUN
ijtc-778	12	30	law	law	NOUN
ijtc-778	12	31	enforcement	enforcement	NOUN
ijtc-778	12	32	,	,	PUNCT
ijtc-778	12	33	and	and	CCONJ
ijtc-778	12	34	increasing	increase	VERB
ijtc-778	12	35	transparency	transparency	NOUN
ijtc-778	12	36	and	and	CCONJ
ijtc-778	12	37	accountability	accountability	NOUN
ijtc-778	12	38	in	in	ADP
ijtc-778	12	39	the	the	DET
ijtc-778	12	40	process	process	NOUN
ijtc-778	12	41	of	of	ADP
ijtc-778	12	42	tax	tax	NOUN
ijtc-778	12	43	law	law	NOUN
ijtc-778	12	44	enforcement	enforcement	NOUN
ijtc-778	12	45	.	.	PUNCT
ijtc-778	13	1	this	this	DET
ijtc-778	13	2	research	research	NOUN
ijtc-778	13	3	is	be	AUX
ijtc-778	13	4	expected	expect	VERB
ijtc-778	13	5	to	to	PART
ijtc-778	13	6	provide	provide	VERB
ijtc-778	13	7	a	a	DET
ijtc-778	13	8	better	well	ADJ
ijtc-778	13	9	understanding	understanding	NOUN
ijtc-778	13	10	of	of	ADP
ijtc-778	13	11	the	the	DET
ijtc-778	13	12	regulation	regulation	NOUN
ijtc-778	13	13	of	of	ADP
ijtc-778	13	14	tax	tax	NOUN
ijtc-778	13	15	crimes	crime	NOUN
ijtc-778	13	16	and	and	CCONJ
ijtc-778	13	17	contribute	contribute	VERB
ijtc-778	13	18	to	to	ADP
ijtc-778	13	19	the	the	DET
ijtc-778	13	20	policy	policy	NOUN
ijtc-778	13	21	and	and	CCONJ
ijtc-778	13	22	the	the	DET
ijtc-778	13	23	legislative	legislative	ADJ
ijtc-778	13	24	reforms	reform	NOUN
ijtc-778	13	25	related	relate	VERB
ijtc-778	13	26	to	to	ADP
ijtc-778	13	27	tax	tax	NOUN
ijtc-778	13	28	law	law	NOUN
ijtc-778	13	29	enforcement	enforcement	NOUN
ijtc-778	13	30	in	in	ADP
ijtc-778	13	31	indonesia	indonesia	PROPN
ijtc-778	13	32	?	?	PUNCT
ijtc-778	14	1	keywords	keyword	NOUN
ijtc-778	14	2	:	:	PUNCT
ijtc-778	14	3	criminal	criminal	ADJ
ijtc-778	14	4	law	law	NOUN
ijtc-778	14	5	,	,	PUNCT
ijtc-778	14	6	law	law	NOUN
ijtc-778	14	7	enforcement	enforcement	NOUN
ijtc-778	14	8	implementation	implementation	NOUN
ijtc-778	14	9	,	,	PUNCT
ijtc-778	14	10	tax	tax	NOUN
ijtc-778	14	11	crimes	crime	NOUN
ijtc-778	14	12	this	this	PRON
ijtc-778	14	13	is	be	AUX
ijtc-778	14	14	an	an	DET
ijtc-778	14	15	open	open	ADJ
ijtc-778	14	16	access	access	NOUN
ijtc-778	14	17	article	article	NOUN
ijtc-778	14	18	under	under	ADP
ijtc-778	14	19	the	the	DET
ijtc-778	14	20	cc	cc	NOUN
ijtc-778	14	21	-	-	PUNCT
ijtc-778	14	22	by	by	ADP
ijtc-778	14	23	4.0	4.0	NUM
ijtc-778	14	24	license	license	NOUN
ijtc-778	14	25	.	.	PUNCT
ijtc-778	15	1	introduction	introduction	NOUN
ijtc-778	15	2	taxation	taxation	NOUN
ijtc-778	15	3	is	be	AUX
ijtc-778	15	4	a	a	DET
ijtc-778	15	5	critical	critical	ADJ
ijtc-778	15	6	aspect	aspect	NOUN
ijtc-778	15	7	of	of	ADP
ijtc-778	15	8	a	a	DET
ijtc-778	15	9	country	country	NOUN
ijtc-778	15	10	's	's	PART
ijtc-778	15	11	economy	economy	NOUN
ijtc-778	15	12	since	since	SCONJ
ijtc-778	15	13	it	it	PRON
ijtc-778	15	14	provides	provide	VERB
ijtc-778	15	15	an	an	DET
ijtc-778	15	16	essential	essential	ADJ
ijtc-778	15	17	funding	funding	NOUN
ijtc-778	15	18	for	for	ADP
ijtc-778	15	19	government	government	NOUN
ijtc-778	15	20	activities	activity	NOUN
ijtc-778	15	21	and	and	CCONJ
ijtc-778	15	22	public	public	ADJ
ijtc-778	15	23	services	service	NOUN
ijtc-778	15	24	.	.	PUNCT
ijtc-778	16	1	however	however	ADV
ijtc-778	16	2	,	,	PUNCT
ijtc-778	16	3	tax	tax	NOUN
ijtc-778	16	4	crimes	crime	NOUN
ijtc-778	16	5	pose	pose	VERB
ijtc-778	16	6	a	a	DET
ijtc-778	16	7	threat	threat	NOUN
ijtc-778	16	8	to	to	ADP
ijtc-778	16	9	the	the	DET
ijtc-778	16	10	integrity	integrity	NOUN
ijtc-778	16	11	and	and	CCONJ
ijtc-778	16	12	fairness	fairness	NOUN
ijtc-778	16	13	of	of	ADP
ijtc-778	16	14	the	the	DET
ijtc-778	16	15	tax	tax	NOUN
ijtc-778	16	16	system	system	NOUN
ijtc-778	16	17	.	.	PUNCT
ijtc-778	17	1	the	the	DET
ijtc-778	17	2	directorate	directorate	ADJ
ijtc-778	17	3	general	general	NOUN
ijtc-778	17	4	of	of	ADP
ijtc-778	17	5	taxes	taxis	NOUN
ijtc-778	17	6	(	(	PUNCT
ijtc-778	17	7	dgt	dgt	NOUN
ijtc-778	17	8	)	)	PUNCT
ijtc-778	17	9	in	in	ADP
ijtc-778	17	10	indonesia	indonesia	PROPN
ijtc-778	17	11	plays	play	VERB
ijtc-778	17	12	a	a	DET
ijtc-778	17	13	significant	significant	ADJ
ijtc-778	17	14	role	role	NOUN
ijtc-778	17	15	in	in	ADP
ijtc-778	17	16	enforcing	enforce	VERB
ijtc-778	17	17	criminal	criminal	ADJ
ijtc-778	17	18	tax	tax	NOUN
ijtc-778	17	19	laws	law	NOUN
ijtc-778	17	20	and	and	CCONJ
ijtc-778	17	21	addressing	address	VERB
ijtc-778	17	22	tax	tax	NOUN
ijtc-778	17	23	offenses	offense	NOUN
ijtc-778	17	24	.	.	PUNCT
ijtc-778	18	1	these	these	DET
ijtc-778	18	2	offenses	offense	NOUN
ijtc-778	18	3	encompass	encompass	VERB
ijtc-778	18	4	various	various	ADJ
ijtc-778	18	5	violations	violation	NOUN
ijtc-778	18	6	,	,	PUNCT
ijtc-778	18	7	such	such	ADJ
ijtc-778	18	8	as	as	ADP
ijtc-778	18	9	tax	tax	NOUN
ijtc-778	18	10	evasion	evasion	NOUN
ijtc-778	18	11	,	,	PUNCT
ijtc-778	18	12	false	false	ADJ
ijtc-778	18	13	reporting	reporting	NOUN
ijtc-778	18	14	,	,	PUNCT
ijtc-778	18	15	forgery	forgery	NOUN
ijtc-778	18	16	,	,	PUNCT
ijtc-778	18	17	avoidance	avoidance	NOUN
ijtc-778	18	18	,	,	PUNCT
ijtc-778	18	19	and	and	CCONJ
ijtc-778	18	20	fraud	fraud	NOUN
ijtc-778	18	21	,	,	PUNCT
ijtc-778	18	22	with	with	ADP
ijtc-778	18	23	severe	severe	ADJ
ijtc-778	18	24	implications	implication	NOUN
ijtc-778	18	25	for	for	ADP
ijtc-778	18	26	the	the	DET
ijtc-778	18	27	state	state	NOUN
ijtc-778	18	28	and	and	CCONJ
ijtc-778	18	29	the	the	DET
ijtc-778	18	30	obedient	obedient	ADJ
ijtc-778	18	31	taxpayers	taxpayer	NOUN
ijtc-778	18	32	.	.	PUNCT
ijtc-778	19	1	effective	effective	ADJ
ijtc-778	19	2	enforcement	enforcement	NOUN
ijtc-778	19	3	of	of	ADP
ijtc-778	19	4	criminal	criminal	ADJ
ijtc-778	19	5	law	law	NOUN
ijtc-778	19	6	in	in	ADP
ijtc-778	19	7	taxation	taxation	NOUN
ijtc-778	19	8	is	be	AUX
ijtc-778	19	9	essential	essential	ADJ
ijtc-778	19	10	to	to	PART
ijtc-778	19	11	maintain	maintain	VERB
ijtc-778	19	12	the	the	DET
ijtc-778	19	13	integrity	integrity	NOUN
ijtc-778	19	14	of	of	ADP
ijtc-778	19	15	the	the	DET
ijtc-778	19	16	tax	tax	NOUN
ijtc-778	19	17	system	system	NOUN
ijtc-778	19	18	and	and	CCONJ
ijtc-778	19	19	to	to	PART
ijtc-778	19	20	ensure	ensure	VERB
ijtc-778	19	21	fair	fair	ADJ
ijtc-778	19	22	compliance	compliance	NOUN
ijtc-778	19	23	.	.	PUNCT
ijtc-778	20	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	20	2	mailto:heri.silalahi@gmail.com	mailto:heri.silalahi@gmail.com	PROPN
ijtc-778	20	3	https://doi.org/10.52728/ijtc.v4i3.778	https://doi.org/10.52728/ijtc.v4i3.778	PROPN
ijtc-778	20	4	juridical	juridical	ADJ
ijtc-778	20	5	analysis	analysis	NOUN
ijtc-778	20	6	of	of	ADP
ijtc-778	20	7	tax	tax	NOUN
ijtc-778	20	8	criminal	criminal	ADJ
ijtc-778	20	9	law	law	NOUN
ijtc-778	20	10	enforcement	enforcement	NOUN
ijtc-778	20	11	:	:	PUNCT
ijtc-778	20	12	an	an	DET
ijtc-778	20	13	overview	overview	NOUN
ijtc-778	20	14	of	of	ADP
ijtc-778	20	15	legal	legal	ADJ
ijtc-778	20	16	regulations	regulation	NOUN
ijtc-778	20	17	and	and	CCONJ
ijtc-778	20	18	its	its	PRON
ijtc-778	20	19	implementation	implementation	NOUN
ijtc-778	20	20	in	in	ADP
ijtc-778	20	21	indonesia	indonesia	PROPN
ijtc-778	20	22	silalahi	silalahi	PROPN
ijtc-778	20	23	562	562	NUM
ijtc-778	20	24	|	|	ADV
ijtc-778	20	25	ilomata	ilomata	NOUN
ijtc-778	20	26	international	international	ADJ
ijtc-778	20	27	journal	journal	NOUN
ijtc-778	20	28	of	of	ADP
ijtc-778	20	29	tax	tax	PROPN
ijtc-778	20	30	&	&	CCONJ
ijtc-778	20	31	accounting	accounting	PROPN
ijtc-778	20	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	20	33	however	however	ADV
ijtc-778	20	34	,	,	PUNCT
ijtc-778	20	35	there	there	PRON
ijtc-778	20	36	are	be	VERB
ijtc-778	20	37	challenges	challenge	NOUN
ijtc-778	20	38	in	in	ADP
ijtc-778	20	39	the	the	DET
ijtc-778	20	40	enforcement	enforcement	NOUN
ijtc-778	20	41	of	of	ADP
ijtc-778	20	42	tax	tax	NOUN
ijtc-778	20	43	law	law	NOUN
ijtc-778	20	44	,	,	PUNCT
ijtc-778	20	45	including	include	VERB
ijtc-778	20	46	the	the	DET
ijtc-778	20	47	need	need	NOUN
ijtc-778	20	48	for	for	ADP
ijtc-778	20	49	a	a	DET
ijtc-778	20	50	comprehensive	comprehensive	ADJ
ijtc-778	20	51	analysis	analysis	NOUN
ijtc-778	20	52	of	of	ADP
ijtc-778	20	53	the	the	DET
ijtc-778	20	54	legal	legal	ADJ
ijtc-778	20	55	framework	framework	NOUN
ijtc-778	20	56	,	,	PUNCT
ijtc-778	20	57	law	law	NOUN
ijtc-778	20	58	enforcement	enforcement	NOUN
ijtc-778	20	59	processes	process	NOUN
ijtc-778	20	60	,	,	PUNCT
ijtc-778	20	61	and	and	CCONJ
ijtc-778	20	62	oversight	oversight	NOUN
ijtc-778	20	63	of	of	ADP
ijtc-778	20	64	tax	tax	NOUN
ijtc-778	20	65	compliance	compliance	NOUN
ijtc-778	20	66	.	.	PUNCT
ijtc-778	21	1	the	the	DET
ijtc-778	21	2	research	research	NOUN
ijtc-778	21	3	in	in	ADP
ijtc-778	21	4	this	this	DET
ijtc-778	21	5	area	area	NOUN
ijtc-778	21	6	aims	aim	VERB
ijtc-778	21	7	to	to	PART
ijtc-778	21	8	improve	improve	VERB
ijtc-778	21	9	understanding	understanding	NOUN
ijtc-778	21	10	and	and	CCONJ
ijtc-778	21	11	to	to	PART
ijtc-778	21	12	strengthen	strengthen	VERB
ijtc-778	21	13	the	the	DET
ijtc-778	21	14	taxation	taxation	NOUN
ijtc-778	21	15	law	law	NOUN
ijtc-778	21	16	enforcement	enforcement	NOUN
ijtc-778	21	17	system	system	NOUN
ijtc-778	21	18	that	that	PRON
ijtc-778	21	19	will	will	AUX
ijtc-778	21	20	lead	lead	VERB
ijtc-778	21	21	to	to	ADP
ijtc-778	21	22	an	an	DET
ijtc-778	21	23	enhanced	enhanced	ADJ
ijtc-778	21	24	tax	tax	NOUN
ijtc-778	21	25	compliance	compliance	NOUN
ijtc-778	21	26	,	,	PUNCT
ijtc-778	21	27	increased	increase	VERB
ijtc-778	21	28	state	state	NOUN
ijtc-778	21	29	revenues	revenue	NOUN
ijtc-778	21	30	,	,	PUNCT
ijtc-778	21	31	and	and	CCONJ
ijtc-778	21	32	a	a	DET
ijtc-778	21	33	fair	fair	ADJ
ijtc-778	21	34	environment	environment	NOUN
ijtc-778	21	35	for	for	ADP
ijtc-778	21	36	all	all	DET
ijtc-778	21	37	stakeholders	stakeholder	NOUN
ijtc-778	21	38	.	.	PUNCT
ijtc-778	22	1	therefore	therefore	ADV
ijtc-778	22	2	,	,	PUNCT
ijtc-778	22	3	it	it	PRON
ijtc-778	22	4	is	be	AUX
ijtc-778	22	5	crucial	crucial	ADJ
ijtc-778	22	6	to	to	PART
ijtc-778	22	7	address	address	VERB
ijtc-778	22	8	challenges	challenge	NOUN
ijtc-778	22	9	such	such	ADJ
ijtc-778	22	10	as	as	ADP
ijtc-778	22	11	complex	complex	ADJ
ijtc-778	22	12	regulations	regulation	NOUN
ijtc-778	22	13	,	,	PUNCT
ijtc-778	22	14	limited	limited	ADJ
ijtc-778	22	15	resources	resource	NOUN
ijtc-778	22	16	,	,	PUNCT
ijtc-778	22	17	and	and	CCONJ
ijtc-778	22	18	coordination	coordination	NOUN
ijtc-778	22	19	among	among	ADP
ijtc-778	22	20	law	law	NOUN
ijtc-778	22	21	enforcement	enforcement	NOUN
ijtc-778	22	22	agencies	agency	NOUN
ijtc-778	22	23	to	to	PART
ijtc-778	22	24	effectively	effectively	ADV
ijtc-778	22	25	handle	handle	VERB
ijtc-778	22	26	criminal	criminal	ADJ
ijtc-778	22	27	tax	tax	NOUN
ijtc-778	22	28	cases	case	NOUN
ijtc-778	22	29	in	in	ADP
ijtc-778	22	30	indonesia(adi	indonesia(adi	NOUN
ijtc-778	22	31	2020	2020	NUM
ijtc-778	22	32	)	)	PUNCT
ijtc-778	22	33	.	.	PUNCT
ijtc-778	23	1	the	the	DET
ijtc-778	23	2	performance	performance	NOUN
ijtc-778	23	3	of	of	ADP
ijtc-778	23	4	the	the	DET
ijtc-778	23	5	directorate	directorate	ADJ
ijtc-778	23	6	general	general	NOUN
ijtc-778	23	7	of	of	ADP
ijtc-778	23	8	taxes	taxis	NOUN
ijtc-778	23	9	(	(	PUNCT
ijtc-778	23	10	dgt	dgt	NOUN
ijtc-778	23	11	)	)	PUNCT
ijtc-778	23	12	in	in	ADP
ijtc-778	23	13	law	law	NOUN
ijtc-778	23	14	enforcement	enforcement	NOUN
ijtc-778	23	15	during	during	ADP
ijtc-778	23	16	the	the	DET
ijtc-778	23	17	fiveyear	fiveyear	NOUN
ijtc-778	23	18	period	period	NOUN
ijtc-778	23	19	from	from	ADP
ijtc-778	23	20	2017	2017	NUM
ijtc-778	23	21	to	to	ADP
ijtc-778	23	22	2021	2021	NUM
ijtc-778	23	23	,	,	PUNCT
ijtc-778	23	24	as	as	SCONJ
ijtc-778	23	25	reported	report	VERB
ijtc-778	23	26	by	by	ADP
ijtc-778	23	27	the	the	DET
ijtc-778	23	28	direktorat	direktorat	NOUN
ijtc-778	23	29	jenderal	jenderal	ADJ
ijtc-778	23	30	pajak	pajak	ADV
ijtc-778	23	31	(	(	PUNCT
ijtc-778	23	32	2022	2022	NUM
ijtc-778	23	33	)	)	PUNCT
ijtc-778	23	34	,	,	PUNCT
ijtc-778	23	35	can	can	AUX
ijtc-778	23	36	be	be	AUX
ijtc-778	23	37	summarized	summarize	VERB
ijtc-778	23	38	as	as	SCONJ
ijtc-778	23	39	follows	follow	VERB
ijtc-778	23	40	:	:	PUNCT
ijtc-778	23	41	tabel	tabel	NOUN
ijtc-778	23	42	1	1	NUM
ijtc-778	23	43	.	.	PUNCT
ijtc-778	23	44	investigation	investigation	NOUN
ijtc-778	23	45	report	report	VERB
ijtc-778	23	46	2017	2017	NUM
ijtc-778	23	47	2021	2021	NUM
ijtc-778	24	1	no	no	DET
ijtc-778	24	2	description	description	NOUN
ijtc-778	24	3	unit	unit	NOUN
ijtc-778	24	4	year	year	NOUN
ijtc-778	24	5	2021	2021	NUM
ijtc-778	24	6	2020	2020	NUM
ijtc-778	24	7	2019	2019	NUM
ijtc-778	24	8	2018	2018	NUM
ijtc-778	24	9	2017	2017	NUM
ijtc-778	24	10	1	1	NUM
ijtc-778	24	11	issuance	issuance	NOUN
ijtc-778	24	12	of	of	ADP
ijtc-778	24	13	investigation	investigation	NOUN
ijtc-778	24	14	warrant	warrant	NOUN
ijtc-778	24	15	letter	letter	NOUN
ijtc-778	24	16	155	155	NUM
ijtc-778	24	17	253	253	NUM
ijtc-778	24	18	176	176	NUM
ijtc-778	24	19	146	146	NUM
ijtc-778	24	20	103	103	NUM
ijtc-778	24	21	2	2	NUM
ijtc-778	24	22	completion	completion	NOUN
ijtc-778	24	23	of	of	ADP
ijtc-778	24	24	investigation	investigation	NOUN
ijtc-778	24	25	article	article	NOUN
ijtc-778	24	26	8	8	NUM
ijtc-778	24	27	paragraph	paragraph	NOUN
ijtc-778	24	28	(	(	PUNCT
ijtc-778	24	29	3	3	X
ijtc-778	24	30	)	)	PUNCT
ijtc-778	24	31	kup	kup	PROPN
ijtc-778	24	32	law	law	NOUN
ijtc-778	24	33	taxpayer	taxpayer	NOUN
ijtc-778	24	34	20	20	NUM
ijtc-778	24	35	3	3	NUM
ijtc-778	24	36	case	case	NOUN
ijtc-778	24	37	files	file	NOUN
ijtc-778	24	38	declared	declare	VERB
ijtc-778	24	39	complete	complete	ADJ
ijtc-778	24	40	by	by	ADP
ijtc-778	24	41	the	the	DET
ijtc-778	24	42	prosecutor	prosecutor	NOUN
ijtc-778	24	43	's	's	PART
ijtc-778	24	44	office	office	NOUN
ijtc-778	24	45	(	(	PUNCT
ijtc-778	24	46	p-21	p-21	X
ijtc-778	24	47	)	)	PUNCT
ijtc-778	24	48	and	and	CCONJ
ijtc-778	24	49	its	its	PRON
ijtc-778	24	50	equivalent	equivalent	NOUN
ijtc-778	24	51	:	:	PUNCT
ijtc-778	24	52	file	file	VERB
ijtc-778	24	53	127	127	NUM
ijtc-778	24	54	134	134	NUM
ijtc-778	24	55	4	4	NUM
ijtc-778	24	56	taxation	taxation	NOUN
ijtc-778	24	57	crimes	crime	NOUN
ijtc-778	24	58	file	file	VERB
ijtc-778	24	59	92	92	NUM
ijtc-778	24	60	95	95	NUM
ijtc-778	24	61	130	130	NUM
ijtc-778	24	62	5	5	NUM
ijtc-778	24	63	money	money	NOUN
ijtc-778	24	64	laundering	launder	VERB
ijtc-778	24	65	crime	crime	NOUN
ijtc-778	24	66	file	file	NOUN
ijtc-778	24	67	1	1	NUM
ijtc-778	24	68	2	2	NUM
ijtc-778	24	69	4	4	NUM
ijtc-778	24	70	6	6	NUM
ijtc-778	24	71	article	article	NOUN
ijtc-778	24	72	44b	44b	NOUN
ijtc-778	24	73	of	of	ADP
ijtc-778	24	74	uu	uu	PROPN
ijtc-778	24	75	kup	kup	PROPN
ijtc-778	24	76	file	file	NOUN
ijtc-778	24	77	10	10	NUM
ijtc-778	24	78	3	3	NUM
ijtc-778	24	79	6	6	NUM
ijtc-778	24	80	7	7	NUM
ijtc-778	24	81	loss	loss	NOUN
ijtc-778	24	82	to	to	PART
ijtc-778	24	83	state	state	NOUN
ijtc-778	24	84	revenue	revenue	NOUN
ijtc-778	24	85	billion	billion	NUM
ijtc-778	24	86	idr	idr	PROPN
ijtc-778	24	87	1.340	1.340	NUM
ijtc-778	24	88	idr	idr	PROPN
ijtc-778	24	89	314	314	PROPN
ijtc-778	24	90	idr	idr	PROPN
ijtc-778	24	91	1.271	1.271	NUM
ijtc-778	24	92	idr	idr	PROPN
ijtc-778	24	93	1.785	1.785	NUM
ijtc-778	24	94	8	8	NUM
ijtc-778	24	95	the	the	DET
ijtc-778	24	96	defendant	defendant	NOUN
ijtc-778	24	97	has	have	AUX
ijtc-778	24	98	been	be	AUX
ijtc-778	24	99	convicted	convict	VERB
ijtc-778	24	100	file	file	NOUN
ijtc-778	24	101	84	84	NUM
ijtc-778	24	102	91	91	NUM
ijtc-778	24	103	88	88	NUM
ijtc-778	24	104	57	57	NUM
ijtc-778	24	105	24	24	NUM
ijtc-778	24	106	9	9	NUM
ijtc-778	24	107	loss	loss	NOUN
ijtc-778	24	108	to	to	PART
ijtc-778	24	109	state	state	NOUN
ijtc-778	24	110	revenue	revenue	NOUN
ijtc-778	24	111	billion	billion	NUM
ijtc-778	24	112	idr	idr	PROPN
ijtc-778	24	113	511	511	PROPN
ijtc-778	24	114	idr	idr	PROPN
ijtc-778	24	115	671	671	NUM
ijtc-778	24	116	idr	idr	PROPN
ijtc-778	24	117	1.105	1.105	NUM
ijtc-778	24	118	idr	idr	PROPN
ijtc-778	24	119	1.727	1.727	NUM
ijtc-778	24	120	idr	idr	PROPN
ijtc-778	24	121	1.342	1.342	NUM
ijtc-778	24	122	10	10	NUM
ijtc-778	24	123	criminal	criminal	ADJ
ijtc-778	24	124	fine	fine	ADJ
ijtc-778	24	125	billion	billion	NUM
ijtc-778	24	126	idr	idr	PROPN
ijtc-778	24	127	776	776	PROPN
ijtc-778	24	128	idr	idr	PROPN
ijtc-778	24	129	1.337	1.337	NUM
ijtc-778	24	130	idr	idr	PROPN
ijtc-778	24	131	3.677	3.677	NUM
ijtc-778	24	132	idr	idr	PROPN
ijtc-778	24	133	3.511	3.511	NUM
ijtc-778	24	134	idr	idr	PROPN
ijtc-778	24	135	2.107	2.107	NUM
ijtc-778	24	136	11	11	NUM
ijtc-778	24	137	asset	asset	NOUN
ijtc-778	24	138	confiscation	confiscation	NOUN
ijtc-778	24	139	activity	activity	NOUN
ijtc-778	24	140	46	46	NUM
ijtc-778	24	141	12	12	NUM
ijtc-778	24	142	value	value	NOUN
ijtc-778	24	143	of	of	ADP
ijtc-778	24	144	seized	seize	VERB
ijtc-778	24	145	assets	asset	NOUN
ijtc-778	24	146	billion	billion	NUM
ijtc-778	24	147	idr	idr	PROPN
ijtc-778	24	148	1.060	1.060	NUM
ijtc-778	24	149	based	base	VERB
ijtc-778	24	150	on	on	ADP
ijtc-778	24	151	the	the	DET
ijtc-778	24	152	provided	provide	VERB
ijtc-778	24	153	data	datum	NOUN
ijtc-778	24	154	,	,	PUNCT
ijtc-778	24	155	several	several	ADJ
ijtc-778	24	156	observations	observation	NOUN
ijtc-778	24	157	can	can	AUX
ijtc-778	24	158	be	be	AUX
ijtc-778	24	159	made	make	VERB
ijtc-778	24	160	regarding	regard	VERB
ijtc-778	24	161	the	the	DET
ijtc-778	24	162	effectiveness	effectiveness	NOUN
ijtc-778	24	163	of	of	ADP
ijtc-778	24	164	law	law	NOUN
ijtc-778	24	165	enforcement	enforcement	NOUN
ijtc-778	24	166	and	and	CCONJ
ijtc-778	24	167	tax	tax	NOUN
ijtc-778	24	168	compliance	compliance	NOUN
ijtc-778	24	169	in	in	ADP
ijtc-778	24	170	indonesia	indonesia	PROPN
ijtc-778	24	171	.	.	PUNCT
ijtc-778	25	1	firstly	firstly	ADV
ijtc-778	25	2	,	,	PUNCT
ijtc-778	25	3	there	there	PRON
ijtc-778	25	4	has	have	AUX
ijtc-778	25	5	been	be	AUX
ijtc-778	25	6	a	a	DET
ijtc-778	25	7	decrease	decrease	NOUN
ijtc-778	25	8	in	in	ADP
ijtc-778	25	9	the	the	DET
ijtc-778	25	10	number	number	NOUN
ijtc-778	25	11	of	of	ADP
ijtc-778	25	12	investigation	investigation	NOUN
ijtc-778	25	13	orders	order	NOUN
ijtc-778	25	14	issued	issue	VERB
ijtc-778	25	15	by	by	ADP
ijtc-778	25	16	the	the	DET
ijtc-778	25	17	dgt	dgt	NOUN
ijtc-778	25	18	which	which	PRON
ijtc-778	25	19	indicates	indicate	VERB
ijtc-778	25	20	efforts	effort	NOUN
ijtc-778	25	21	to	to	PART
ijtc-778	25	22	improve	improve	VERB
ijtc-778	25	23	taxpayer	taxpayer	NOUN
ijtc-778	25	24	compliance	compliance	NOUN
ijtc-778	25	25	.	.	PUNCT
ijtc-778	26	1	secondly	secondly	ADV
ijtc-778	26	2	,	,	PUNCT
ijtc-778	26	3	the	the	DET
ijtc-778	26	4	completion	completion	NOUN
ijtc-778	26	5	of	of	ADP
ijtc-778	26	6	investigations	investigation	NOUN
ijtc-778	26	7	under	under	ADP
ijtc-778	26	8	article	article	NOUN
ijtc-778	26	9	8(3	8(3	NUM
ijtc-778	26	10	)	)	PUNCT
ijtc-778	26	11	of	of	ADP
ijtc-778	26	12	the	the	DET
ijtc-778	26	13	taxation	taxation	NOUN
ijtc-778	26	14	law	law	NOUN
ijtc-778	26	15	shows	show	VERB
ijtc-778	26	16	concrete	concrete	ADJ
ijtc-778	26	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	26	18	juridical	juridical	ADJ
ijtc-778	26	19	analysis	analysis	NOUN
ijtc-778	26	20	of	of	ADP
ijtc-778	26	21	tax	tax	NOUN
ijtc-778	26	22	criminal	criminal	ADJ
ijtc-778	26	23	law	law	NOUN
ijtc-778	26	24	enforcement	enforcement	NOUN
ijtc-778	26	25	:	:	PUNCT
ijtc-778	26	26	an	an	DET
ijtc-778	26	27	overview	overview	NOUN
ijtc-778	26	28	of	of	ADP
ijtc-778	26	29	legal	legal	ADJ
ijtc-778	26	30	regulations	regulation	NOUN
ijtc-778	26	31	and	and	CCONJ
ijtc-778	26	32	its	its	PRON
ijtc-778	26	33	implementation	implementation	NOUN
ijtc-778	26	34	in	in	ADP
ijtc-778	26	35	indonesia	indonesia	PROPN
ijtc-778	26	36	silalahi	silalahi	NOUN
ijtc-778	26	37	563	563	NUM
ijtc-778	26	38	|	|	ADV
ijtc-778	26	39	ilomata	ilomata	PROPN
ijtc-778	26	40	international	international	ADJ
ijtc-778	26	41	journal	journal	NOUN
ijtc-778	26	42	of	of	ADP
ijtc-778	26	43	tax	tax	PROPN
ijtc-778	26	44	&	&	CCONJ
ijtc-778	26	45	accounting	accounting	PROPN
ijtc-778	26	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	26	47	steps	step	NOUN
ijtc-778	26	48	taken	take	VERB
ijtc-778	26	49	to	to	PART
ijtc-778	26	50	effectively	effectively	ADV
ijtc-778	26	51	resolve	resolve	VERB
ijtc-778	26	52	tax	tax	NOUN
ijtc-778	26	53	cases	case	NOUN
ijtc-778	26	54	.	.	PUNCT
ijtc-778	27	1	additionally	additionally	ADV
ijtc-778	27	2	,	,	PUNCT
ijtc-778	27	3	the	the	DET
ijtc-778	27	4	declaration	declaration	NOUN
ijtc-778	27	5	of	of	ADP
ijtc-778	27	6	completed	complete	VERB
ijtc-778	27	7	case	case	NOUN
ijtc-778	27	8	files	file	NOUN
ijtc-778	27	9	by	by	ADP
ijtc-778	27	10	the	the	DET
ijtc-778	27	11	prosecutor	prosecutor	NOUN
ijtc-778	27	12	signifies	signify	VERB
ijtc-778	27	13	attempts	attempt	VERB
ijtc-778	27	14	to	to	PART
ijtc-778	27	15	gather	gather	VERB
ijtc-778	27	16	evidence	evidence	NOUN
ijtc-778	27	17	for	for	ADP
ijtc-778	27	18	legal	legal	ADJ
ijtc-778	27	19	prosecution	prosecution	NOUN
ijtc-778	27	20	against	against	ADP
ijtc-778	27	21	tax	tax	NOUN
ijtc-778	27	22	offenders	offender	NOUN
ijtc-778	27	23	.	.	PUNCT
ijtc-778	28	1	the	the	DET
ijtc-778	28	2	existence	existence	NOUN
ijtc-778	28	3	of	of	ADP
ijtc-778	28	4	case	case	NOUN
ijtc-778	28	5	files	file	NOUN
ijtc-778	28	6	related	relate	VERB
ijtc-778	28	7	to	to	ADP
ijtc-778	28	8	tax	tax	NOUN
ijtc-778	28	9	crimes	crime	NOUN
ijtc-778	28	10	and	and	CCONJ
ijtc-778	28	11	money	money	NOUN
ijtc-778	28	12	laundering	laundering	NOUN
ijtc-778	28	13	crimes	crime	NOUN
ijtc-778	28	14	demonstrates	demonstrate	VERB
ijtc-778	28	15	the	the	DET
ijtc-778	28	16	enforcement	enforcement	NOUN
ijtc-778	28	17	of	of	ADP
ijtc-778	28	18	laws	law	NOUN
ijtc-778	28	19	against	against	ADP
ijtc-778	28	20	tax	tax	NOUN
ijtc-778	28	21	violations	violation	NOUN
ijtc-778	28	22	and	and	CCONJ
ijtc-778	28	23	highlights	highlight	VERB
ijtc-778	28	24	attention	attention	NOUN
ijtc-778	28	25	to	to	ADP
ijtc-778	28	26	the	the	DET
ijtc-778	28	27	connection	connection	NOUN
ijtc-778	28	28	between	between	ADP
ijtc-778	28	29	tax	tax	NOUN
ijtc-778	28	30	crimes	crime	NOUN
ijtc-778	28	31	and	and	CCONJ
ijtc-778	28	32	money	money	NOUN
ijtc-778	28	33	laundering	laundering	NOUN
ijtc-778	28	34	.	.	PUNCT
ijtc-778	29	1	the	the	DET
ijtc-778	29	2	increasing	increase	VERB
ijtc-778	29	3	number	number	NOUN
ijtc-778	29	4	of	of	ADP
ijtc-778	29	5	case	case	NOUN
ijtc-778	29	6	files	file	NOUN
ijtc-778	29	7	related	relate	VERB
ijtc-778	29	8	to	to	ADP
ijtc-778	29	9	article	article	NOUN
ijtc-778	29	10	44b	44b	NUM
ijtc-778	29	11	of	of	ADP
ijtc-778	29	12	the	the	DET
ijtc-778	29	13	taxation	taxation	NOUN
ijtc-778	29	14	law	law	NOUN
ijtc-778	29	15	reflects	reflect	VERB
ijtc-778	29	16	the	the	DET
ijtc-778	29	17	dgt	dgt	NOUN
ijtc-778	29	18	's	's	PART
ijtc-778	29	19	focus	focus	NOUN
ijtc-778	29	20	on	on	ADP
ijtc-778	29	21	addressing	address	VERB
ijtc-778	29	22	tax	tax	NOUN
ijtc-778	29	23	violations	violation	NOUN
ijtc-778	29	24	under	under	ADP
ijtc-778	29	25	this	this	DET
ijtc-778	29	26	provision	provision	NOUN
ijtc-778	29	27	.	.	PUNCT
ijtc-778	30	1	moreover	moreover	ADV
ijtc-778	30	2	,	,	PUNCT
ijtc-778	30	3	the	the	DET
ijtc-778	30	4	data	data	NOUN
ijtc-778	30	5	emphasizes	emphasize	VERB
ijtc-778	30	6	substantial	substantial	ADJ
ijtc-778	30	7	state	state	NOUN
ijtc-778	30	8	revenue	revenue	NOUN
ijtc-778	30	9	losses	loss	NOUN
ijtc-778	30	10	caused	cause	VERB
ijtc-778	30	11	by	by	ADP
ijtc-778	30	12	tax	tax	NOUN
ijtc-778	30	13	violations	violation	NOUN
ijtc-778	30	14	,	,	PUNCT
ijtc-778	30	15	with	with	ADP
ijtc-778	30	16	harmonization	harmonization	NOUN
ijtc-778	30	17	of	of	ADP
ijtc-778	30	18	tax	tax	NOUN
ijtc-778	30	19	regulations	regulation	NOUN
ijtc-778	30	20	aimed	aim	VERB
ijtc-778	30	21	at	at	ADP
ijtc-778	30	22	improving	improve	VERB
ijtc-778	30	23	compliance	compliance	NOUN
ijtc-778	30	24	and	and	CCONJ
ijtc-778	30	25	creating	create	VERB
ijtc-778	30	26	a	a	DET
ijtc-778	30	27	favorable	favorable	ADJ
ijtc-778	30	28	business	business	NOUN
ijtc-778	30	29	environment	environment	NOUN
ijtc-778	30	30	for	for	ADP
ijtc-778	30	31	investment	investment	NOUN
ijtc-778	30	32	and	and	CCONJ
ijtc-778	30	33	economic	economic	ADJ
ijtc-778	30	34	growth.(verma	growth.(verma	NOUN
ijtc-778	30	35	2021	2021	NUM
ijtc-778	30	36	)	)	PUNCT
ijtc-778	30	37	.	.	PUNCT
ijtc-778	31	1	in	in	ADP
ijtc-778	31	2	2021	2021	NUM
ijtc-778	31	3	,	,	PUNCT
ijtc-778	31	4	the	the	DET
ijtc-778	31	5	dgt	dgt	NOUN
ijtc-778	31	6	achieved	achieve	VERB
ijtc-778	31	7	positive	positive	ADJ
ijtc-778	31	8	performance	performance	NOUN
ijtc-778	31	9	in	in	ADP
ijtc-778	31	10	the	the	DET
ijtc-778	31	11	gross	gross	ADJ
ijtc-778	31	12	income	income	NOUN
ijtc-778	31	13	received	receive	VERB
ijtc-778	31	14	(	(	PUNCT
ijtc-778	31	15	pbp	pbp	NOUN
ijtc-778	31	16	or	or	CCONJ
ijtc-778	31	17	penghasilan	penghasilan	PROPN
ijtc-778	31	18	bruto	bruto	PROPN
ijtc-778	31	19	penerimaan	penerimaan	PROPN
ijtc-778	31	20	)	)	PUNCT
ijtc-778	31	21	.	.	PUNCT
ijtc-778	32	1	through	through	ADP
ijtc-778	32	2	law	law	NOUN
ijtc-778	32	3	enforcement	enforcement	NOUN
ijtc-778	32	4	collaboration	collaboration	NOUN
ijtc-778	32	5	,	,	PUNCT
ijtc-778	32	6	5,110	5,110	NUM
ijtc-778	32	7	taxpayers	taxpayer	NOUN
ijtc-778	32	8	made	make	VERB
ijtc-778	32	9	corrections	correction	NOUN
ijtc-778	32	10	to	to	ADP
ijtc-778	32	11	their	their	PRON
ijtc-778	32	12	tax	tax	NOUN
ijtc-778	32	13	return	return	NOUN
ijtc-778	32	14	notices	notice	NOUN
ijtc-778	32	15	(	(	PUNCT
ijtc-778	32	16	surat	surat	PROPN
ijtc-778	32	17	pemberitahuan	pemberitahuan	PROPN
ijtc-778	32	18	tahunan	tahunan	PROPN
ijtc-778	32	19	or	or	CCONJ
ijtc-778	32	20	spt	spt	NOUN
ijtc-778	32	21	)	)	PUNCT
ijtc-778	32	22	and/or	and/or	CCONJ
ijtc-778	32	23	made	make	VERB
ijtc-778	32	24	payments	payment	NOUN
ijtc-778	32	25	amounting	amount	VERB
ijtc-778	32	26	to	to	PART
ijtc-778	32	27	idr	idr	VERB
ijtc-778	32	28	1,618,071,341,906	1,618,071,341,906	NUM
ijtc-778	32	29	.	.	PUNCT
ijtc-778	33	1	furthermore	furthermore	ADV
ijtc-778	33	2	,	,	PUNCT
ijtc-778	33	3	the	the	DET
ijtc-778	33	4	dgt	dgt	NOUN
ijtc-778	33	5	also	also	ADV
ijtc-778	33	6	successfully	successfully	ADV
ijtc-778	33	7	recovered	recover	VERB
ijtc-778	33	8	state	state	NOUN
ijtc-778	33	9	revenue	revenue	NOUN
ijtc-778	33	10	losses	loss	NOUN
ijtc-778	33	11	amounting	amount	VERB
ijtc-778	33	12	to	to	PART
ijtc-778	33	13	idr	idr	VERB
ijtc-778	33	14	1.34	1.34	NUM
ijtc-778	33	15	trillion	trillion	NUM
ijtc-778	33	16	,	,	PUNCT
ijtc-778	33	17	exceeding	exceed	VERB
ijtc-778	33	18	the	the	DET
ijtc-778	33	19	target	target	NOUN
ijtc-778	33	20	of	of	ADP
ijtc-778	33	21	idr	idr	PROPN
ijtc-778	33	22	1.07	1.07	NUM
ijtc-778	33	23	trillion	trillion	NUM
ijtc-778	33	24	.	.	PUNCT
ijtc-778	34	1	the	the	DET
ijtc-778	34	2	recovery	recovery	NOUN
ijtc-778	34	3	of	of	ADP
ijtc-778	34	4	losses	loss	NOUN
ijtc-778	34	5	came	come	VERB
ijtc-778	34	6	from	from	ADP
ijtc-778	34	7	the	the	DET
ijtc-778	34	8	resolution	resolution	NOUN
ijtc-778	34	9	of	of	ADP
ijtc-778	34	10	434	434	NUM
ijtc-778	34	11	preliminary	preliminary	ADJ
ijtc-778	34	12	evidence	evidence	NOUN
ijtc-778	34	13	examination	examination	NOUN
ijtc-778	34	14	reports	report	NOUN
ijtc-778	34	15	(	(	PUNCT
ijtc-778	34	16	lpbp	lpbp	NOUN
ijtc-778	34	17	)	)	PUNCT
ijtc-778	34	18	with	with	ADP
ijtc-778	34	19	the	the	DET
ijtc-778	34	20	disclosure	disclosure	NOUN
ijtc-778	34	21	of	of	ADP
ijtc-778	34	22	wrongful	wrongful	ADJ
ijtc-778	34	23	acts	act	NOUN
ijtc-778	34	24	under	under	ADP
ijtc-778	34	25	article	article	NOUN
ijtc-778	34	26	8	8	NUM
ijtc-778	34	27	paragraph	paragraph	NOUN
ijtc-778	34	28	(	(	PUNCT
ijtc-778	34	29	3	3	NUM
ijtc-778	34	30	)	)	PUNCT
ijtc-778	34	31	of	of	ADP
ijtc-778	34	32	the	the	DET
ijtc-778	34	33	general	general	ADJ
ijtc-778	34	34	provisions	provision	NOUN
ijtc-778	34	35	and	and	CCONJ
ijtc-778	34	36	procedures	procedure	NOUN
ijtc-778	34	37	of	of	ADP
ijtc-778	34	38	taxation	taxation	NOUN
ijtc-778	34	39	law	law	NOUN
ijtc-778	34	40	(	(	PUNCT
ijtc-778	34	41	uu	uu	PROPN
ijtc-778	34	42	kup	kup	PROPN
ijtc-778	34	43	)	)	PUNCT
ijtc-778	34	44	.	.	PUNCT
ijtc-778	35	1	pbp	pbp	NOUN
ijtc-778	35	2	serves	serve	VERB
ijtc-778	35	3	as	as	ADP
ijtc-778	35	4	an	an	DET
ijtc-778	35	5	initial	initial	ADJ
ijtc-778	35	6	step	step	NOUN
ijtc-778	35	7	in	in	ADP
ijtc-778	35	8	criminal	criminal	ADJ
ijtc-778	35	9	tax	tax	NOUN
ijtc-778	35	10	law	law	NOUN
ijtc-778	35	11	enforcement	enforcement	NOUN
ijtc-778	35	12	.	.	PUNCT
ijtc-778	36	1	if	if	SCONJ
ijtc-778	36	2	there	there	PRON
ijtc-778	36	3	is	be	VERB
ijtc-778	36	4	sufficient	sufficient	ADJ
ijtc-778	36	5	initial	initial	ADJ
ijtc-778	36	6	evidence	evidence	NOUN
ijtc-778	36	7	indicating	indicate	VERB
ijtc-778	36	8	alleged	alleged	ADJ
ijtc-778	36	9	tax	tax	NOUN
ijtc-778	36	10	crimes	crime	NOUN
ijtc-778	36	11	,	,	PUNCT
ijtc-778	36	12	further	further	ADJ
ijtc-778	36	13	investigation	investigation	NOUN
ijtc-778	36	14	can	can	AUX
ijtc-778	36	15	be	be	AUX
ijtc-778	36	16	conducted	conduct	VERB
ijtc-778	36	17	by	by	ADP
ijtc-778	36	18	the	the	DET
ijtc-778	36	19	state	state	NOUN
ijtc-778	36	20	tax	tax	NOUN
ijtc-778	36	21	investigators	investigator	NOUN
ijtc-778	36	22	(	(	PUNCT
ijtc-778	36	23	ppns	ppns	PROPN
ijtc-778	36	24	)	)	PUNCT
ijtc-778	36	25	of	of	ADP
ijtc-778	36	26	the	the	DET
ijtc-778	36	27	dgt	dgt	NOUN
ijtc-778	36	28	.	.	PUNCT
ijtc-778	37	1	therefore	therefore	ADV
ijtc-778	37	2	,	,	PUNCT
ijtc-778	37	3	this	this	DET
ijtc-778	37	4	research	research	NOUN
ijtc-778	37	5	aims	aim	VERB
ijtc-778	37	6	to	to	PART
ijtc-778	37	7	conduct	conduct	VERB
ijtc-778	37	8	a	a	DET
ijtc-778	37	9	juridical	juridical	ADJ
ijtc-778	37	10	analysis	analysis	NOUN
ijtc-778	37	11	of	of	ADP
ijtc-778	37	12	law	law	NOUN
ijtc-778	37	13	enforcement	enforcement	NOUN
ijtc-778	37	14	in	in	ADP
ijtc-778	37	15	taxation	taxation	NOUN
ijtc-778	37	16	sector	sector	NOUN
ijtc-778	37	17	,	,	PUNCT
ijtc-778	37	18	focusing	focus	VERB
ijtc-778	37	19	on	on	ADP
ijtc-778	37	20	reviewing	review	VERB
ijtc-778	37	21	legislation	legislation	NOUN
ijtc-778	37	22	and	and	CCONJ
ijtc-778	37	23	its	its	PRON
ijtc-778	37	24	implementation	implementation	NOUN
ijtc-778	37	25	in	in	ADP
ijtc-778	37	26	indonesia	indonesia	PROPN
ijtc-778	37	27	.	.	PUNCT
ijtc-778	38	1	the	the	DET
ijtc-778	38	2	findings	finding	NOUN
ijtc-778	38	3	of	of	ADP
ijtc-778	38	4	this	this	DET
ijtc-778	38	5	study	study	NOUN
ijtc-778	38	6	are	be	AUX
ijtc-778	38	7	expected	expect	VERB
ijtc-778	38	8	not	not	PART
ijtc-778	38	9	only	only	ADV
ijtc-778	38	10	to	to	PART
ijtc-778	38	11	provide	provide	VERB
ijtc-778	38	12	a	a	DET
ijtc-778	38	13	deeper	deep	ADJ
ijtc-778	38	14	understanding	understanding	NOUN
ijtc-778	38	15	of	of	ADP
ijtc-778	38	16	the	the	DET
ijtc-778	38	17	issues	issue	NOUN
ijtc-778	38	18	and	and	CCONJ
ijtc-778	38	19	challenges	challenge	NOUN
ijtc-778	38	20	faced	face	VERB
ijtc-778	38	21	in	in	ADP
ijtc-778	38	22	tax	tax	NOUN
ijtc-778	38	23	law	law	NOUN
ijtc-778	38	24	enforcement	enforcement	NOUN
ijtc-778	38	25	but	but	CCONJ
ijtc-778	38	26	also	also	ADV
ijtc-778	38	27	to	to	PART
ijtc-778	38	28	offer	offer	VERB
ijtc-778	38	29	valuable	valuable	ADJ
ijtc-778	38	30	recommendations	recommendation	NOUN
ijtc-778	38	31	for	for	ADP
ijtc-778	38	32	policy	policy	NOUN
ijtc-778	38	33	and	and	CCONJ
ijtc-778	38	34	legislative	legislative	ADJ
ijtc-778	38	35	reforms.(sukandar	reforms.(sukandar	NOUN
ijtc-778	38	36	2021	2021	NUM
ijtc-778	38	37	)	)	PUNCT
ijtc-778	38	38	problems	problem	VERB
ijtc-778	38	39	formulation	formulation	NOUN
ijtc-778	38	40	and	and	CCONJ
ijtc-778	38	41	research	research	NOUN
ijtc-778	38	42	purposes	purpose	NOUN
ijtc-778	38	43	based	base	VERB
ijtc-778	38	44	on	on	ADP
ijtc-778	38	45	the	the	DET
ijtc-778	38	46	aforementioned	aforementioned	ADJ
ijtc-778	38	47	background	background	NOUN
ijtc-778	38	48	,	,	PUNCT
ijtc-778	38	49	several	several	ADJ
ijtc-778	38	50	issues	issue	NOUN
ijtc-778	38	51	can	can	AUX
ijtc-778	38	52	be	be	AUX
ijtc-778	38	53	identified	identify	VERB
ijtc-778	38	54	regarding	regard	VERB
ijtc-778	38	55	tax	tax	NOUN
ijtc-778	38	56	law	law	NOUN
ijtc-778	38	57	enforcement	enforcement	NOUN
ijtc-778	38	58	and	and	CCONJ
ijtc-778	38	59	the	the	DET
ijtc-778	38	60	termination	termination	NOUN
ijtc-778	38	61	of	of	ADP
ijtc-778	38	62	tax	tax	NOUN
ijtc-778	38	63	criminal	criminal	ADJ
ijtc-778	38	64	investigations	investigation	NOUN
ijtc-778	38	65	.	.	PUNCT
ijtc-778	39	1	these	these	PRON
ijtc-778	39	2	include	include	VERB
ijtc-778	39	3	:	:	PUNCT
ijtc-778	39	4	1	1	X
ijtc-778	39	5	)	)	PUNCT
ijtc-778	39	6	what	what	PRON
ijtc-778	39	7	is	be	AUX
ijtc-778	39	8	the	the	DET
ijtc-778	39	9	regulatory	regulatory	ADJ
ijtc-778	39	10	framework	framework	NOUN
ijtc-778	39	11	governing	govern	VERB
ijtc-778	39	12	criminal	criminal	ADJ
ijtc-778	39	13	offenses	offense	NOUN
ijtc-778	39	14	in	in	ADP
ijtc-778	39	15	the	the	DET
ijtc-778	39	16	field	field	NOUN
ijtc-778	39	17	of	of	ADP
ijtc-778	39	18	taxation	taxation	NOUN
ijtc-778	39	19	within	within	ADP
ijtc-778	39	20	the	the	DET
ijtc-778	39	21	tax	tax	NOUN
ijtc-778	39	22	legislation	legislation	NOUN
ijtc-778	39	23	?	?	PUNCT
ijtc-778	40	1	a	a	PRON
ijtc-778	40	2	)	)	PUNCT
ijtc-778	40	3	is	be	AUX
ijtc-778	40	4	the	the	DET
ijtc-778	40	5	regulatory	regulatory	ADJ
ijtc-778	40	6	framework	framework	NOUN
ijtc-778	40	7	governing	govern	VERB
ijtc-778	40	8	criminal	criminal	ADJ
ijtc-778	40	9	offenses	offense	NOUN
ijtc-778	40	10	in	in	ADP
ijtc-778	40	11	taxation	taxation	NOUN
ijtc-778	40	12	clear	clear	ADJ
ijtc-778	40	13	,	,	PUNCT
ijtc-778	40	14	comprehensive	comprehensive	ADJ
ijtc-778	40	15	,	,	PUNCT
ijtc-778	40	16	and	and	CCONJ
ijtc-778	40	17	coherent	coherent	ADJ
ijtc-778	40	18	?	?	PUNCT
ijtc-778	41	1	b	b	X
ijtc-778	41	2	)	)	PUNCT
ijtc-778	41	3	are	be	AUX
ijtc-778	41	4	there	there	PRON
ijtc-778	41	5	any	any	DET
ijtc-778	41	6	weaknesses	weakness	NOUN
ijtc-778	41	7	or	or	CCONJ
ijtc-778	41	8	shortcomings	shortcoming	NOUN
ijtc-778	41	9	in	in	ADP
ijtc-778	41	10	the	the	DET
ijtc-778	41	11	regulatory	regulatory	ADJ
ijtc-778	41	12	system	system	NOUN
ijtc-778	41	13	concerning	concern	VERB
ijtc-778	41	14	tax	tax	NOUN
ijtc-778	41	15	crimes	crime	NOUN
ijtc-778	41	16	?	?	PUNCT
ijtc-778	42	1	2	2	X
ijtc-778	42	2	)	)	PUNCT
ijtc-778	42	3	how	how	SCONJ
ijtc-778	42	4	is	be	AUX
ijtc-778	42	5	the	the	DET
ijtc-778	42	6	process	process	NOUN
ijtc-778	42	7	of	of	ADP
ijtc-778	42	8	criminal	criminal	ADJ
ijtc-778	42	9	law	law	NOUN
ijtc-778	42	10	enforcement	enforcement	NOUN
ijtc-778	42	11	carried	carry	VERB
ijtc-778	42	12	out	out	ADP
ijtc-778	42	13	in	in	ADP
ijtc-778	42	14	handling	handle	VERB
ijtc-778	42	15	tax	tax	NOUN
ijtc-778	42	16	-	-	PUNCT
ijtc-778	42	17	related	relate	VERB
ijtc-778	42	18	offenses	offense	NOUN
ijtc-778	42	19	and	and	CCONJ
ijtc-778	42	20	ensuring	ensure	VERB
ijtc-778	42	21	compliance	compliance	NOUN
ijtc-778	42	22	with	with	ADP
ijtc-778	42	23	tax	tax	NOUN
ijtc-778	42	24	regulations	regulation	NOUN
ijtc-778	42	25	?	?	PUNCT
ijtc-778	43	1	a	a	PRON
ijtc-778	43	2	)	)	PUNCT
ijtc-778	43	3	what	what	PRON
ijtc-778	43	4	are	be	AUX
ijtc-778	43	5	the	the	DET
ijtc-778	43	6	procedures	procedure	NOUN
ijtc-778	43	7	,	,	PUNCT
ijtc-778	43	8	practices	practice	NOUN
ijtc-778	43	9	,	,	PUNCT
ijtc-778	43	10	and	and	CCONJ
ijtc-778	43	11	mechanisms	mechanism	NOUN
ijtc-778	43	12	employed	employ	VERB
ijtc-778	43	13	in	in	ADP
ijtc-778	43	14	enforcing	enforce	VERB
ijtc-778	43	15	criminal	criminal	ADJ
ijtc-778	43	16	law	law	NOUN
ijtc-778	43	17	in	in	ADP
ijtc-778	43	18	tax	tax	NOUN
ijtc-778	43	19	matters	matter	NOUN
ijtc-778	43	20	?	?	PUNCT
ijtc-778	44	1	b	b	X
ijtc-778	44	2	)	)	PUNCT
ijtc-778	44	3	what	what	PRON
ijtc-778	44	4	are	be	AUX
ijtc-778	44	5	the	the	DET
ijtc-778	44	6	challenges	challenge	NOUN
ijtc-778	44	7	and	and	CCONJ
ijtc-778	44	8	effectiveness	effectiveness	NOUN
ijtc-778	44	9	of	of	ADP
ijtc-778	44	10	the	the	DET
ijtc-778	44	11	current	current	ADJ
ijtc-778	44	12	enforcement	enforcement	NOUN
ijtc-778	44	13	processes	process	NOUN
ijtc-778	44	14	in	in	ADP
ijtc-778	44	15	taxrelated	taxrelated	ADJ
ijtc-778	44	16	offenses	offense	NOUN
ijtc-778	44	17	?	?	PUNCT
ijtc-778	45	1	by	by	ADP
ijtc-778	45	2	addressing	address	VERB
ijtc-778	45	3	these	these	DET
ijtc-778	45	4	problems	problem	NOUN
ijtc-778	45	5	,	,	PUNCT
ijtc-778	45	6	this	this	DET
ijtc-778	45	7	research	research	NOUN
ijtc-778	45	8	is	be	AUX
ijtc-778	45	9	conducted	conduct	VERB
ijtc-778	45	10	in	in	ADP
ijtc-778	45	11	order	order	NOUN
ijtc-778	45	12	to	to	PART
ijtc-778	45	13	provide	provide	VERB
ijtc-778	45	14	valuable	valuable	ADJ
ijtc-778	45	15	insights	insight	NOUN
ijtc-778	45	16	and	and	CCONJ
ijtc-778	45	17	recommendations	recommendation	NOUN
ijtc-778	45	18	for	for	ADP
ijtc-778	45	19	policy	policy	NOUN
ijtc-778	45	20	and	and	CCONJ
ijtc-778	45	21	legislative	legislative	ADJ
ijtc-778	45	22	reforms	reform	NOUN
ijtc-778	45	23	in	in	ADP
ijtc-778	45	24	the	the	DET
ijtc-778	45	25	field	field	NOUN
ijtc-778	45	26	of	of	ADP
ijtc-778	45	27	tax	tax	NOUN
ijtc-778	45	28	law	law	NOUN
ijtc-778	45	29	enforcement	enforcement	NOUN
ijtc-778	45	30	in	in	ADP
ijtc-778	45	31	indonesia	indonesia	PROPN
ijtc-778	45	32	.	.	PUNCT
ijtc-778	46	1	the	the	DET
ijtc-778	46	2	research	research	NOUN
ijtc-778	46	3	seeks	seek	VERB
ijtc-778	46	4	to	to	PART
ijtc-778	46	5	analyze	analyze	VERB
ijtc-778	46	6	the	the	DET
ijtc-778	46	7	regulatory	regulatory	ADJ
ijtc-778	46	8	framework	framework	NOUN
ijtc-778	46	9	governing	govern	VERB
ijtc-778	46	10	criminal	criminal	ADJ
ijtc-778	46	11	offenses	offense	NOUN
ijtc-778	46	12	in	in	ADP
ijtc-778	46	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	46	14	juridical	juridical	ADJ
ijtc-778	46	15	analysis	analysis	NOUN
ijtc-778	46	16	of	of	ADP
ijtc-778	46	17	tax	tax	NOUN
ijtc-778	46	18	criminal	criminal	ADJ
ijtc-778	46	19	law	law	NOUN
ijtc-778	46	20	enforcement	enforcement	NOUN
ijtc-778	46	21	:	:	PUNCT
ijtc-778	46	22	an	an	DET
ijtc-778	46	23	overview	overview	NOUN
ijtc-778	46	24	of	of	ADP
ijtc-778	46	25	legal	legal	ADJ
ijtc-778	46	26	regulations	regulation	NOUN
ijtc-778	46	27	and	and	CCONJ
ijtc-778	46	28	its	its	PRON
ijtc-778	46	29	implementation	implementation	NOUN
ijtc-778	46	30	in	in	ADP
ijtc-778	46	31	indonesia	indonesia	PROPN
ijtc-778	46	32	silalahi	silalahi	NOUN
ijtc-778	46	33	564	564	NUM
ijtc-778	46	34	|	|	ADV
ijtc-778	46	35	ilomata	ilomata	PROPN
ijtc-778	46	36	international	international	ADJ
ijtc-778	46	37	journal	journal	NOUN
ijtc-778	46	38	of	of	ADP
ijtc-778	46	39	tax	tax	PROPN
ijtc-778	46	40	&	&	CCONJ
ijtc-778	46	41	accounting	accounting	PROPN
ijtc-778	46	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	46	43	taxation	taxation	NOUN
ijtc-778	46	44	,	,	PUNCT
ijtc-778	46	45	understand	understand	VERB
ijtc-778	46	46	the	the	DET
ijtc-778	46	47	process	process	NOUN
ijtc-778	46	48	of	of	ADP
ijtc-778	46	49	criminal	criminal	ADJ
ijtc-778	46	50	law	law	NOUN
ijtc-778	46	51	enforcement	enforcement	NOUN
ijtc-778	46	52	in	in	ADP
ijtc-778	46	53	tax	tax	NOUN
ijtc-778	46	54	matters	matter	NOUN
ijtc-778	46	55	,	,	PUNCT
ijtc-778	46	56	assess	assess	VERB
ijtc-778	46	57	tax	tax	NOUN
ijtc-778	46	58	compliance	compliance	NOUN
ijtc-778	46	59	supervision	supervision	NOUN
ijtc-778	46	60	,	,	PUNCT
ijtc-778	46	61	and	and	CCONJ
ijtc-778	46	62	identify	identify	VERB
ijtc-778	46	63	issues	issue	NOUN
ijtc-778	46	64	affecting	affect	VERB
ijtc-778	46	65	the	the	DET
ijtc-778	46	66	termination	termination	NOUN
ijtc-778	46	67	of	of	ADP
ijtc-778	46	68	tax	tax	NOUN
ijtc-778	46	69	criminal	criminal	ADJ
ijtc-778	46	70	investigations	investigation	NOUN
ijtc-778	46	71	.	.	PUNCT
ijtc-778	47	1	in	in	ADP
ijtc-778	47	2	addition	addition	NOUN
ijtc-778	47	3	,	,	PUNCT
ijtc-778	47	4	the	the	DET
ijtc-778	47	5	research	research	NOUN
ijtc-778	47	6	aims	aim	VERB
ijtc-778	47	7	to	to	PART
ijtc-778	47	8	assess	assess	VERB
ijtc-778	47	9	tax	tax	NOUN
ijtc-778	47	10	compliance	compliance	NOUN
ijtc-778	47	11	supervision	supervision	NOUN
ijtc-778	47	12	within	within	ADP
ijtc-778	47	13	the	the	DET
ijtc-778	47	14	context	context	NOUN
ijtc-778	47	15	of	of	ADP
ijtc-778	47	16	tax	tax	NOUN
ijtc-778	47	17	law	law	NOUN
ijtc-778	47	18	enforcement	enforcement	NOUN
ijtc-778	47	19	.	.	PUNCT
ijtc-778	48	1	this	this	PRON
ijtc-778	48	2	involves	involve	VERB
ijtc-778	48	3	evaluating	evaluate	VERB
ijtc-778	48	4	existing	exist	VERB
ijtc-778	48	5	supervisory	supervisory	ADJ
ijtc-778	48	6	mechanisms	mechanism	NOUN
ijtc-778	48	7	to	to	PART
ijtc-778	48	8	ensure	ensure	VERB
ijtc-778	48	9	tax	tax	NOUN
ijtc-778	48	10	compliance	compliance	NOUN
ijtc-778	48	11	and	and	CCONJ
ijtc-778	48	12	prevent	prevent	VERB
ijtc-778	48	13	tax	tax	NOUN
ijtc-778	48	14	crimes	crime	NOUN
ijtc-778	48	15	.	.	PUNCT
ijtc-778	49	1	the	the	DET
ijtc-778	49	2	analysis	analysis	NOUN
ijtc-778	49	3	will	will	AUX
ijtc-778	49	4	focus	focus	VERB
ijtc-778	49	5	on	on	ADP
ijtc-778	49	6	supervisory	supervisory	ADJ
ijtc-778	49	7	institutions	institution	NOUN
ijtc-778	49	8	,	,	PUNCT
ijtc-778	49	9	monitoring	monitoring	NOUN
ijtc-778	49	10	procedures	procedure	NOUN
ijtc-778	49	11	,	,	PUNCT
ijtc-778	49	12	and	and	CCONJ
ijtc-778	49	13	cooperation	cooperation	NOUN
ijtc-778	49	14	between	between	ADP
ijtc-778	49	15	relevant	relevant	ADJ
ijtc-778	49	16	agencies	agency	NOUN
ijtc-778	49	17	.	.	PUNCT
ijtc-778	50	1	furthermore	furthermore	ADV
ijtc-778	50	2	,	,	PUNCT
ijtc-778	50	3	the	the	DET
ijtc-778	50	4	study	study	NOUN
ijtc-778	50	5	is	be	AUX
ijtc-778	50	6	conducted	conduct	VERB
ijtc-778	50	7	to	to	PART
ijtc-778	50	8	identify	identify	VERB
ijtc-778	50	9	issues	issue	NOUN
ijtc-778	50	10	that	that	PRON
ijtc-778	50	11	can	can	AUX
ijtc-778	50	12	affect	affect	VERB
ijtc-778	50	13	the	the	DET
ijtc-778	50	14	cessation	cessation	NOUN
ijtc-778	50	15	of	of	ADP
ijtc-778	50	16	tax	tax	NOUN
ijtc-778	50	17	criminal	criminal	ADJ
ijtc-778	50	18	investigations	investigation	NOUN
ijtc-778	50	19	.	.	PUNCT
ijtc-778	51	1	this	this	PRON
ijtc-778	51	2	includes	include	VERB
ijtc-778	51	3	identifying	identify	VERB
ijtc-778	51	4	barriers	barrier	NOUN
ijtc-778	51	5	or	or	CCONJ
ijtc-778	51	6	challenges	challenge	NOUN
ijtc-778	51	7	that	that	PRON
ijtc-778	51	8	hinder	hinder	VERB
ijtc-778	51	9	the	the	DET
ijtc-778	51	10	termination	termination	NOUN
ijtc-778	51	11	of	of	ADP
ijtc-778	51	12	such	such	ADJ
ijtc-778	51	13	investigations	investigation	NOUN
ijtc-778	51	14	,	,	PUNCT
ijtc-778	51	15	for	for	ADP
ijtc-778	51	16	instance	instance	NOUN
ijtc-778	51	17	lack	lack	NOUN
ijtc-778	51	18	of	of	ADP
ijtc-778	51	19	evidence	evidence	NOUN
ijtc-778	51	20	,	,	PUNCT
ijtc-778	51	21	procedural	procedural	ADJ
ijtc-778	51	22	issues	issue	NOUN
ijtc-778	51	23	,	,	PUNCT
ijtc-778	51	24	or	or	CCONJ
ijtc-778	51	25	weaknesses	weakness	NOUN
ijtc-778	51	26	in	in	ADP
ijtc-778	51	27	regulations	regulation	NOUN
ijtc-778	51	28	governing	govern	VERB
ijtc-778	51	29	the	the	DET
ijtc-778	51	30	cessation	cessation	NOUN
ijtc-778	51	31	process	process	NOUN
ijtc-778	51	32	.	.	PUNCT
ijtc-778	52	1	by	by	ADP
ijtc-778	52	2	identifying	identify	VERB
ijtc-778	52	3	these	these	DET
ijtc-778	52	4	issues	issue	NOUN
ijtc-778	52	5	,	,	PUNCT
ijtc-778	52	6	the	the	DET
ijtc-778	52	7	research	research	NOUN
ijtc-778	52	8	will	will	AUX
ijtc-778	52	9	contribute	contribute	VERB
ijtc-778	52	10	to	to	ADP
ijtc-778	52	11	the	the	DET
ijtc-778	52	12	attempts	attempt	NOUN
ijtc-778	52	13	aimed	aim	VERB
ijtc-778	52	14	at	at	ADP
ijtc-778	52	15	enhancing	enhance	VERB
ijtc-778	52	16	the	the	DET
ijtc-778	52	17	effectiveness	effectiveness	NOUN
ijtc-778	52	18	and	and	CCONJ
ijtc-778	52	19	fairness	fairness	NOUN
ijtc-778	52	20	of	of	ADP
ijtc-778	52	21	the	the	DET
ijtc-778	52	22	cessation	cessation	NOUN
ijtc-778	52	23	of	of	ADP
ijtc-778	52	24	tax	tax	NOUN
ijtc-778	52	25	criminal	criminal	ADJ
ijtc-778	52	26	investigations	investigation	NOUN
ijtc-778	52	27	.	.	PUNCT
ijtc-778	53	1	method	method	VERB
ijtc-778	53	2	the	the	DET
ijtc-778	53	3	research	research	NOUN
ijtc-778	53	4	methodology	methodology	NOUN
ijtc-778	53	5	used	use	VERB
ijtc-778	53	6	is	be	AUX
ijtc-778	53	7	the	the	DET
ijtc-778	53	8	normative	normative	ADJ
ijtc-778	53	9	juridical	juridical	ADJ
ijtc-778	53	10	method	method	NOUN
ijtc-778	53	11	.	.	PUNCT
ijtc-778	54	1	the	the	DET
ijtc-778	54	2	juridical	juridical	ADJ
ijtc-778	54	3	approach	approach	NOUN
ijtc-778	54	4	refers	refer	VERB
ijtc-778	54	5	to	to	ADP
ijtc-778	54	6	a	a	DET
ijtc-778	54	7	legal	legal	ADJ
ijtc-778	54	8	dogmatic	dogmatic	ADJ
ijtc-778	54	9	approach	approach	NOUN
ijtc-778	54	10	that	that	PRON
ijtc-778	54	11	focuses	focus	VERB
ijtc-778	54	12	on	on	ADP
ijtc-778	54	13	the	the	DET
ijtc-778	54	14	analysis	analysis	NOUN
ijtc-778	54	15	of	of	ADP
ijtc-778	54	16	legal	legal	ADJ
ijtc-778	54	17	norms	norm	NOUN
ijtc-778	54	18	and	and	CCONJ
ijtc-778	54	19	regulations	regulation	NOUN
ijtc-778	54	20	that	that	PRON
ijtc-778	54	21	are	be	AUX
ijtc-778	54	22	applicable	applicable	ADJ
ijtc-778	54	23	and	and	CCONJ
ijtc-778	54	24	relevant	relevant	ADJ
ijtc-778	54	25	to	to	ADP
ijtc-778	54	26	the	the	DET
ijtc-778	54	27	research	research	NOUN
ijtc-778	54	28	object	object	NOUN
ijtc-778	54	29	.	.	PUNCT
ijtc-778	55	1	the	the	DET
ijtc-778	55	2	normative	normative	ADJ
ijtc-778	55	3	approach	approach	NOUN
ijtc-778	55	4	is	be	AUX
ijtc-778	55	5	used	use	VERB
ijtc-778	55	6	to	to	PART
ijtc-778	55	7	connect	connect	VERB
ijtc-778	55	8	legal	legal	ADJ
ijtc-778	55	9	norms	norm	NOUN
ijtc-778	55	10	within	within	ADP
ijtc-778	55	11	legislation	legislation	NOUN
ijtc-778	55	12	with	with	ADP
ijtc-778	55	13	principles	principle	NOUN
ijtc-778	55	14	,	,	PUNCT
ijtc-778	55	15	doctrines	doctrine	NOUN
ijtc-778	55	16	,	,	PUNCT
ijtc-778	55	17	theories	theory	NOUN
ijtc-778	55	18	,	,	PUNCT
ijtc-778	55	19	history	history	NOUN
ijtc-778	55	20	,	,	PUNCT
ijtc-778	55	21	and	and	CCONJ
ijtc-778	55	22	comparative	comparative	ADJ
ijtc-778	55	23	law	law	NOUN
ijtc-778	55	24	in	in	ADP
ijtc-778	55	25	order	order	NOUN
ijtc-778	55	26	to	to	PART
ijtc-778	55	27	draw	draw	VERB
ijtc-778	55	28	conclusions	conclusion	NOUN
ijtc-778	55	29	in	in	ADP
ijtc-778	55	30	the	the	DET
ijtc-778	55	31	research	research	NOUN
ijtc-778	55	32	.	.	PUNCT
ijtc-778	56	1	to	to	PART
ijtc-778	56	2	obtain	obtain	VERB
ijtc-778	56	3	legal	legal	ADJ
ijtc-778	56	4	materials	material	NOUN
ijtc-778	56	5	,	,	PUNCT
ijtc-778	56	6	literature	literature	NOUN
ijtc-778	56	7	study	study	NOUN
ijtc-778	56	8	is	be	AUX
ijtc-778	56	9	implemented	implement	VERB
ijtc-778	56	10	as	as	ADP
ijtc-778	56	11	the	the	DET
ijtc-778	56	12	research	research	NOUN
ijtc-778	56	13	method	method	NOUN
ijtc-778	56	14	.	.	PUNCT
ijtc-778	57	1	primary	primary	ADJ
ijtc-778	57	2	legal	legal	ADJ
ijtc-778	57	3	materials	material	NOUN
ijtc-778	57	4	include	include	VERB
ijtc-778	57	5	existing	exist	VERB
ijtc-778	57	6	binding	bind	VERB
ijtc-778	57	7	legislation	legislation	NOUN
ijtc-778	57	8	,	,	PUNCT
ijtc-778	57	9	such	such	ADJ
ijtc-778	57	10	as	as	ADP
ijtc-778	57	11	the	the	DET
ijtc-778	57	12	1945	1945	NUM
ijtc-778	57	13	constitution	constitution	NOUN
ijtc-778	57	14	,	,	PUNCT
ijtc-778	57	15	the	the	DET
ijtc-778	57	16	criminal	criminal	ADJ
ijtc-778	57	17	code	code	NOUN
ijtc-778	57	18	(	(	PUNCT
ijtc-778	57	19	wetboek	wetboek	NOUN
ijtc-778	57	20	van	van	PROPN
ijtc-778	57	21	strafrecht	strafrecht	NOUN
ijtc-778	57	22	)	)	PUNCT
ijtc-778	57	23	,	,	PUNCT
ijtc-778	57	24	the	the	DET
ijtc-778	57	25	law	law	NOUN
ijtc-778	57	26	on	on	ADP
ijtc-778	57	27	the	the	DET
ijtc-778	57	28	formation	formation	NOUN
ijtc-778	57	29	of	of	ADP
ijtc-778	57	30	legislation	legislation	NOUN
ijtc-778	57	31	,	,	PUNCT
ijtc-778	57	32	the	the	DET
ijtc-778	57	33	law	law	NOUN
ijtc-778	57	34	on	on	ADP
ijtc-778	57	35	judicial	judicial	ADJ
ijtc-778	57	36	power	power	NOUN
ijtc-778	57	37	,	,	PUNCT
ijtc-778	57	38	the	the	DET
ijtc-778	57	39	law	law	NOUN
ijtc-778	57	40	on	on	ADP
ijtc-778	57	41	limited	limited	ADJ
ijtc-778	57	42	liability	liability	NOUN
ijtc-778	57	43	companies	company	NOUN
ijtc-778	57	44	,	,	PUNCT
ijtc-778	57	45	the	the	DET
ijtc-778	57	46	general	general	ADJ
ijtc-778	57	47	taxation	taxation	NOUN
ijtc-778	57	48	law	law	NOUN
ijtc-778	57	49	,	,	PUNCT
ijtc-778	57	50	the	the	DET
ijtc-778	57	51	value	value	NOUN
ijtc-778	57	52	added	add	VERB
ijtc-778	57	53	tax	tax	NOUN
ijtc-778	57	54	law	law	NOUN
ijtc-778	57	55	for	for	ADP
ijtc-778	57	56	goods	good	NOUN
ijtc-778	57	57	and	and	CCONJ
ijtc-778	57	58	services	service	NOUN
ijtc-778	57	59	,	,	PUNCT
ijtc-778	57	60	and	and	CCONJ
ijtc-778	57	61	the	the	DET
ijtc-778	57	62	luxury	luxury	NOUN
ijtc-778	57	63	sales	sale	NOUN
ijtc-778	57	64	tax	tax	NOUN
ijtc-778	57	65	law	law	NOUN
ijtc-778	57	66	.	.	PUNCT
ijtc-778	58	1	secondary	secondary	ADJ
ijtc-778	58	2	legal	legal	ADJ
ijtc-778	58	3	materials	material	NOUN
ijtc-778	58	4	are	be	AUX
ijtc-778	58	5	obtained	obtain	VERB
ijtc-778	58	6	from	from	ADP
ijtc-778	58	7	books	book	NOUN
ijtc-778	58	8	and	and	CCONJ
ijtc-778	58	9	legal	legal	ADJ
ijtc-778	58	10	literature	literature	NOUN
ijtc-778	58	11	,	,	PUNCT
ijtc-778	58	12	scientific	scientific	ADJ
ijtc-778	58	13	journals	journal	NOUN
ijtc-778	58	14	,	,	PUNCT
ijtc-778	58	15	and	and	CCONJ
ijtc-778	58	16	legal	legal	ADJ
ijtc-778	58	17	opinions	opinion	NOUN
ijtc-778	58	18	accessible	accessible	ADJ
ijtc-778	58	19	through	through	ADP
ijtc-778	58	20	the	the	DET
ijtc-778	58	21	internet	internet	NOUN
ijtc-778	58	22	.	.	PUNCT
ijtc-778	59	1	additionally	additionally	ADV
ijtc-778	59	2	,	,	PUNCT
ijtc-778	59	3	tertiary	tertiary	ADJ
ijtc-778	59	4	legal	legal	ADJ
ijtc-778	59	5	materials	material	NOUN
ijtc-778	59	6	,	,	PUNCT
ijtc-778	59	7	such	such	ADJ
ijtc-778	59	8	as	as	ADP
ijtc-778	59	9	dictionaries	dictionary	NOUN
ijtc-778	59	10	and	and	CCONJ
ijtc-778	59	11	related	related	ADJ
ijtc-778	59	12	news	news	NOUN
ijtc-778	59	13	,	,	PUNCT
ijtc-778	59	14	are	be	AUX
ijtc-778	59	15	used	use	VERB
ijtc-778	59	16	to	to	PART
ijtc-778	59	17	gather	gather	VERB
ijtc-778	59	18	information	information	NOUN
ijtc-778	59	19	about	about	ADP
ijtc-778	59	20	the	the	DET
ijtc-778	59	21	disclosure	disclosure	NOUN
ijtc-778	59	22	of	of	ADP
ijtc-778	59	23	tax	tax	NOUN
ijtc-778	59	24	crime	crime	NOUN
ijtc-778	59	25	cases	case	NOUN
ijtc-778	59	26	,	,	PUNCT
ijtc-778	59	27	both	both	CCONJ
ijtc-778	59	28	through	through	ADP
ijtc-778	59	29	internet	internet	NOUN
ijtc-778	59	30	sources	source	NOUN
ijtc-778	59	31	and	and	CCONJ
ijtc-778	59	32	official	official	ADJ
ijtc-778	59	33	releases	release	NOUN
ijtc-778	59	34	from	from	ADP
ijtc-778	59	35	the	the	DET
ijtc-778	59	36	tax	tax	NOUN
ijtc-778	59	37	authorities	authority	NOUN
ijtc-778	59	38	.	.	PUNCT
ijtc-778	60	1	these	these	DET
ijtc-778	60	2	materials	material	NOUN
ijtc-778	60	3	help	help	VERB
ijtc-778	60	4	provide	provide	VERB
ijtc-778	60	5	an	an	DET
ijtc-778	60	6	overview	overview	NOUN
ijtc-778	60	7	of	of	ADP
ijtc-778	60	8	the	the	DET
ijtc-778	60	9	modus	modus	ADJ
ijtc-778	60	10	operandi	operandi	NOUN
ijtc-778	60	11	,	,	PUNCT
ijtc-778	60	12	criminal	criminal	ADJ
ijtc-778	60	13	subjects	subject	NOUN
ijtc-778	60	14	,	,	PUNCT
ijtc-778	60	15	accused	accuse	VERB
ijtc-778	60	16	perpetrators	perpetrator	NOUN
ijtc-778	60	17	,	,	PUNCT
ijtc-778	60	18	and	and	CCONJ
ijtc-778	60	19	the	the	DET
ijtc-778	60	20	criminal	criminal	ADJ
ijtc-778	60	21	sanctions	sanction	NOUN
ijtc-778	60	22	applied	apply	VERB
ijtc-778	60	23	(	(	PUNCT
ijtc-778	60	24	rofiq	rofiq	NOUN
ijtc-778	60	25	2021	2021	NUM
ijtc-778	60	26	)	)	PUNCT
ijtc-778	60	27	.	.	PUNCT
ijtc-778	61	1	conception	conception	NOUN
ijtc-778	61	2	of	of	ADP
ijtc-778	61	3	tax	tax	NOUN
ijtc-778	61	4	crimes	crime	NOUN
ijtc-778	61	5	criminal	criminal	ADJ
ijtc-778	61	6	law	law	NOUN
ijtc-778	61	7	in	in	ADP
ijtc-778	61	8	indonesia	indonesia	PROPN
ijtc-778	61	9	comprises	comprise	VERB
ijtc-778	61	10	substantive	substantive	ADJ
ijtc-778	61	11	criminal	criminal	ADJ
ijtc-778	61	12	law	law	NOUN
ijtc-778	61	13	,	,	PUNCT
ijtc-778	61	14	which	which	PRON
ijtc-778	61	15	defines	define	VERB
ijtc-778	61	16	criminal	criminal	ADJ
ijtc-778	61	17	offenses	offense	NOUN
ijtc-778	61	18	and	and	CCONJ
ijtc-778	61	19	penalties	penalty	NOUN
ijtc-778	61	20	,	,	PUNCT
ijtc-778	61	21	and	and	CCONJ
ijtc-778	61	22	procedural	procedural	ADJ
ijtc-778	61	23	criminal	criminal	ADJ
ijtc-778	61	24	law	law	NOUN
ijtc-778	61	25	,	,	PUNCT
ijtc-778	61	26	which	which	PRON
ijtc-778	61	27	governs	govern	VERB
ijtc-778	61	28	the	the	DET
ijtc-778	61	29	processes	process	NOUN
ijtc-778	61	30	involved	involve	VERB
ijtc-778	61	31	in	in	ADP
ijtc-778	61	32	handling	handle	VERB
ijtc-778	61	33	criminal	criminal	ADJ
ijtc-778	61	34	cases	case	NOUN
ijtc-778	61	35	.	.	PUNCT
ijtc-778	62	1	tax	tax	NOUN
ijtc-778	62	2	crimes	crime	NOUN
ijtc-778	62	3	are	be	AUX
ijtc-778	62	4	justified	justify	VERB
ijtc-778	62	5	by	by	ADP
ijtc-778	62	6	three	three	NUM
ijtc-778	62	7	main	main	ADJ
ijtc-778	62	8	factors	factor	NOUN
ijtc-778	62	9	.	.	PUNCT
ijtc-778	63	1	firstly	firstly	ADV
ijtc-778	63	2	,	,	PUNCT
ijtc-778	63	3	tax	tax	NOUN
ijtc-778	63	4	offenses	offense	NOUN
ijtc-778	63	5	cause	cause	VERB
ijtc-778	63	6	harm	harm	NOUN
ijtc-778	63	7	to	to	ADP
ijtc-778	63	8	state	state	NOUN
ijtc-778	63	9	finances	finance	NOUN
ijtc-778	63	10	,	,	PUNCT
ijtc-778	63	11	resulting	result	VERB
ijtc-778	63	12	in	in	ADP
ijtc-778	63	13	financial	financial	ADJ
ijtc-778	63	14	losses	loss	NOUN
ijtc-778	63	15	that	that	PRON
ijtc-778	63	16	affect	affect	VERB
ijtc-778	63	17	governance	governance	NOUN
ijtc-778	63	18	,	,	PUNCT
ijtc-778	63	19	development	development	NOUN
ijtc-778	63	20	,	,	PUNCT
ijtc-778	63	21	and	and	CCONJ
ijtc-778	63	22	social	social	ADJ
ijtc-778	63	23	welfare	welfare	NOUN
ijtc-778	63	24	.	.	PUNCT
ijtc-778	64	1	secondly	secondly	ADV
ijtc-778	64	2	,	,	PUNCT
ijtc-778	64	3	tax	tax	NOUN
ijtc-778	64	4	crimes	crime	NOUN
ijtc-778	64	5	ill	ill	ADV
ijtc-778	64	6	treat	treat	VERB
ijtc-778	64	7	the	the	DET
ijtc-778	64	8	society	society	NOUN
ijtc-778	64	9	through	through	ADP
ijtc-778	64	10	the	the	DET
ijtc-778	64	11	deprivation	deprivation	NOUN
ijtc-778	64	12	of	of	ADP
ijtc-778	64	13	funds	fund	NOUN
ijtc-778	64	14	needed	need	VERB
ijtc-778	64	15	for	for	ADP
ijtc-778	64	16	public	public	ADJ
ijtc-778	64	17	interests	interest	NOUN
ijtc-778	64	18	such	such	ADJ
ijtc-778	64	19	as	as	ADP
ijtc-778	64	20	infrastructure	infrastructure	NOUN
ijtc-778	64	21	,	,	PUNCT
ijtc-778	64	22	education	education	NOUN
ijtc-778	64	23	,	,	PUNCT
ijtc-778	64	24	healthcare	healthcare	PROPN
ijtc-778	64	25	,	,	PUNCT
ijtc-778	64	26	and	and	CCONJ
ijtc-778	64	27	social	social	ADJ
ijtc-778	64	28	welfare	welfare	NOUN
ijtc-778	64	29	.	.	PUNCT
ijtc-778	65	1	thirdly	thirdly	ADV
ijtc-778	65	2	,	,	PUNCT
ijtc-778	65	3	non	non	ADJ
ijtc-778	65	4	-	-	NOUN
ijtc-778	65	5	payment	payment	NOUN
ijtc-778	65	6	of	of	ADP
ijtc-778	65	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	65	8	juridical	juridical	ADJ
ijtc-778	65	9	analysis	analysis	NOUN
ijtc-778	65	10	of	of	ADP
ijtc-778	65	11	tax	tax	NOUN
ijtc-778	65	12	criminal	criminal	ADJ
ijtc-778	65	13	law	law	NOUN
ijtc-778	65	14	enforcement	enforcement	NOUN
ijtc-778	65	15	:	:	PUNCT
ijtc-778	65	16	an	an	DET
ijtc-778	65	17	overview	overview	NOUN
ijtc-778	65	18	of	of	ADP
ijtc-778	65	19	legal	legal	ADJ
ijtc-778	65	20	regulations	regulation	NOUN
ijtc-778	65	21	and	and	CCONJ
ijtc-778	65	22	its	its	PRON
ijtc-778	65	23	implementation	implementation	NOUN
ijtc-778	65	24	in	in	ADP
ijtc-778	65	25	indonesia	indonesia	PROPN
ijtc-778	65	26	silalahi	silalahi	NOUN
ijtc-778	65	27	565	565	NUM
ijtc-778	65	28	|	|	NOUN
ijtc-778	65	29	ilomata	ilomata	PROPN
ijtc-778	65	30	international	international	ADJ
ijtc-778	65	31	journal	journal	NOUN
ijtc-778	65	32	of	of	ADP
ijtc-778	65	33	tax	tax	PROPN
ijtc-778	65	34	&	&	CCONJ
ijtc-778	65	35	accounting	accounting	PROPN
ijtc-778	65	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	65	37	taxes	taxis	NOUN
ijtc-778	65	38	violates	violate	VERB
ijtc-778	65	39	legal	legal	ADJ
ijtc-778	65	40	obligations	obligation	NOUN
ijtc-778	65	41	established	establish	VERB
ijtc-778	65	42	by	by	ADP
ijtc-778	65	43	the	the	DET
ijtc-778	65	44	state	state	NOUN
ijtc-778	65	45	,	,	PUNCT
ijtc-778	65	46	as	as	SCONJ
ijtc-778	65	47	taxes	taxis	NOUN
ijtc-778	65	48	serve	serve	VERB
ijtc-778	65	49	as	as	ADP
ijtc-778	65	50	a	a	DET
ijtc-778	65	51	means	means	NOUN
ijtc-778	65	52	to	to	PART
ijtc-778	65	53	finance	finance	VERB
ijtc-778	65	54	public	public	ADJ
ijtc-778	65	55	expenditures	expenditure	NOUN
ijtc-778	65	56	(	(	PUNCT
ijtc-778	65	57	smith	smith	NOUN
ijtc-778	65	58	2022	2022	NUM
ijtc-778	65	59	)	)	PUNCT
ijtc-778	65	60	.	.	PUNCT
ijtc-778	66	1	the	the	DET
ijtc-778	66	2	definition	definition	NOUN
ijtc-778	66	3	of	of	ADP
ijtc-778	66	4	criminal	criminal	ADJ
ijtc-778	66	5	acts	act	NOUN
ijtc-778	66	6	in	in	ADP
ijtc-778	66	7	the	the	DET
ijtc-778	66	8	field	field	NOUN
ijtc-778	66	9	of	of	ADP
ijtc-778	66	10	taxation	taxation	NOUN
ijtc-778	66	11	is	be	AUX
ijtc-778	66	12	not	not	PART
ijtc-778	66	13	explicitly	explicitly	ADV
ijtc-778	66	14	provided	provide	VERB
ijtc-778	66	15	in	in	ADP
ijtc-778	66	16	tax	tax	NOUN
ijtc-778	66	17	law	law	NOUN
ijtc-778	66	18	.	.	PUNCT
ijtc-778	67	1	however	however	ADV
ijtc-778	67	2	,	,	PUNCT
ijtc-778	67	3	tax	tax	NOUN
ijtc-778	67	4	crimes	crime	NOUN
ijtc-778	67	5	are	be	AUX
ijtc-778	67	6	defined	define	VERB
ijtc-778	67	7	as	as	ADP
ijtc-778	67	8	offenses	offense	NOUN
ijtc-778	67	9	related	relate	VERB
ijtc-778	67	10	to	to	ADP
ijtc-778	67	11	taxation	taxation	NOUN
ijtc-778	67	12	that	that	PRON
ijtc-778	67	13	fall	fall	VERB
ijtc-778	67	14	under	under	ADP
ijtc-778	67	15	existing	exist	VERB
ijtc-778	67	16	criminal	criminal	ADJ
ijtc-778	67	17	law	law	NOUN
ijtc-778	67	18	provisions	provision	NOUN
ijtc-778	67	19	,	,	PUNCT
ijtc-778	67	20	such	such	ADJ
ijtc-778	67	21	as	as	ADP
ijtc-778	67	22	embezzlement	embezzlement	NOUN
ijtc-778	67	23	,	,	PUNCT
ijtc-778	67	24	fraud	fraud	NOUN
ijtc-778	67	25	,	,	PUNCT
ijtc-778	67	26	forgery	forgery	NOUN
ijtc-778	67	27	,	,	PUNCT
ijtc-778	67	28	and	and	CCONJ
ijtc-778	67	29	theft	theft	NOUN
ijtc-778	67	30	.	.	PUNCT
ijtc-778	68	1	law	law	NOUN
ijtc-778	68	2	number	number	NOUN
ijtc-778	68	3	25	25	NUM
ijtc-778	68	4	of	of	ADP
ijtc-778	68	5	2007	2007	NUM
ijtc-778	68	6	concerning	concern	VERB
ijtc-778	68	7	investment	investment	NOUN
ijtc-778	68	8	and	and	CCONJ
ijtc-778	68	9	law	law	NOUN
ijtc-778	68	10	number	number	NOUN
ijtc-778	68	11	8	8	NUM
ijtc-778	68	12	of	of	ADP
ijtc-778	68	13	2010	2010	NUM
ijtc-778	68	14	concerning	concern	VERB
ijtc-778	68	15	the	the	DET
ijtc-778	68	16	prevention	prevention	NOUN
ijtc-778	68	17	and	and	CCONJ
ijtc-778	68	18	eradication	eradication	NOUN
ijtc-778	68	19	of	of	ADP
ijtc-778	68	20	money	money	NOUN
ijtc-778	68	21	laundering	laundering	NOUN
ijtc-778	68	22	provide	provide	VERB
ijtc-778	68	23	partial	partial	ADJ
ijtc-778	68	24	definitions	definition	NOUN
ijtc-778	68	25	of	of	ADP
ijtc-778	68	26	tax	tax	NOUN
ijtc-778	68	27	crimes	crime	NOUN
ijtc-778	68	28	.	.	PUNCT
ijtc-778	69	1	minister	minister	PROPN
ijtc-778	69	2	of	of	ADP
ijtc-778	69	3	finance	finance	NOUN
ijtc-778	69	4	regulation	regulation	NOUN
ijtc-778	69	5	number	number	NOUN
ijtc-778	69	6	177	177	NUM
ijtc-778	69	7	/	/	SYM
ijtc-778	69	8	pmk.03/2022	pmk.03/2022	NOUN
ijtc-778	69	9	offers	offer	VERB
ijtc-778	69	10	the	the	DET
ijtc-778	69	11	clearest	clear	ADJ
ijtc-778	69	12	definition	definition	NOUN
ijtc-778	69	13	,	,	PUNCT
ijtc-778	69	14	stating	state	VERB
ijtc-778	69	15	that	that	SCONJ
ijtc-778	69	16	criminal	criminal	ADJ
ijtc-778	69	17	offenses	offense	NOUN
ijtc-778	69	18	in	in	ADP
ijtc-778	69	19	the	the	DET
ijtc-778	69	20	field	field	NOUN
ijtc-778	69	21	of	of	ADP
ijtc-778	69	22	taxation	taxation	NOUN
ijtc-778	69	23	are	be	AUX
ijtc-778	69	24	acts	act	NOUN
ijtc-778	69	25	subject	subject	ADJ
ijtc-778	69	26	to	to	ADP
ijtc-778	69	27	criminal	criminal	ADJ
ijtc-778	69	28	sanctions	sanction	NOUN
ijtc-778	69	29	under	under	ADP
ijtc-778	69	30	various	various	ADJ
ijtc-778	69	31	tax	tax	NOUN
ijtc-778	69	32	laws	law	NOUN
ijtc-778	69	33	.	.	PUNCT
ijtc-778	70	1	in	in	ADP
ijtc-778	70	2	the	the	DET
ijtc-778	70	3	indonesian	indonesian	ADJ
ijtc-778	70	4	criminal	criminal	PROPN
ijtc-778	70	5	code	code	PROPN
ijtc-778	70	6	(	(	PUNCT
ijtc-778	70	7	kuhp	kuhp	NOUN
ijtc-778	70	8	)	)	PUNCT
ijtc-778	70	9	,	,	PUNCT
ijtc-778	70	10	criminal	criminal	ADJ
ijtc-778	70	11	acts	act	NOUN
ijtc-778	70	12	are	be	AUX
ijtc-778	70	13	categorized	categorize	VERB
ijtc-778	70	14	into	into	ADP
ijtc-778	70	15	:	:	PUNCT
ijtc-778	70	16	crimes	crime	NOUN
ijtc-778	70	17	(	(	PUNCT
ijtc-778	70	18	misdrijven	misdrijven	ADJ
ijtc-778	70	19	)	)	PUNCT
ijtc-778	70	20	and	and	CCONJ
ijtc-778	70	21	violations	violation	NOUN
ijtc-778	70	22	(	(	PUNCT
ijtc-778	70	23	overtredingen	overtredingen	NUM
ijtc-778	70	24	)	)	PUNCT
ijtc-778	70	25	.	.	PUNCT
ijtc-778	71	1	crimes	crime	NOUN
ijtc-778	71	2	are	be	AUX
ijtc-778	71	3	perceived	perceive	VERB
ijtc-778	71	4	as	as	ADV
ijtc-778	71	5	unjust	unjust	ADJ
ijtc-778	71	6	and	and	CCONJ
ijtc-778	71	7	contrary	contrary	ADJ
ijtc-778	71	8	to	to	ADP
ijtc-778	71	9	the	the	DET
ijtc-778	71	10	legal	legal	ADJ
ijtc-778	71	11	order	order	NOUN
ijtc-778	71	12	,	,	PUNCT
ijtc-778	71	13	even	even	ADV
ijtc-778	71	14	if	if	SCONJ
ijtc-778	71	15	not	not	PART
ijtc-778	71	16	explicitly	explicitly	ADV
ijtc-778	71	17	designated	designate	VERB
ijtc-778	71	18	as	as	ADP
ijtc-778	71	19	criminal	criminal	ADJ
ijtc-778	71	20	acts	act	NOUN
ijtc-778	71	21	,	,	PUNCT
ijtc-778	71	22	whereas	whereas	SCONJ
ijtc-778	71	23	violations	violation	NOUN
ijtc-778	71	24	are	be	AUX
ijtc-778	71	25	acts	act	NOUN
ijtc-778	71	26	considered	consider	VERB
ijtc-778	71	27	unlawful	unlawful	ADJ
ijtc-778	71	28	only	only	ADV
ijtc-778	71	29	after	after	ADP
ijtc-778	71	30	being	be	AUX
ijtc-778	71	31	defined	define	VERB
ijtc-778	71	32	as	as	ADP
ijtc-778	71	33	such	such	ADJ
ijtc-778	71	34	by	by	ADP
ijtc-778	71	35	specific	specific	ADJ
ijtc-778	71	36	laws	law	NOUN
ijtc-778	71	37	.	.	PUNCT
ijtc-778	72	1	in	in	ADP
ijtc-778	72	2	general	general	ADJ
ijtc-778	72	3	,	,	PUNCT
ijtc-778	72	4	crimes	crime	NOUN
ijtc-778	72	5	carry	carry	VERB
ijtc-778	72	6	more	more	ADV
ijtc-778	72	7	severe	severe	ADJ
ijtc-778	72	8	penalties	penalty	NOUN
ijtc-778	72	9	than	than	ADP
ijtc-778	72	10	violations	violation	NOUN
ijtc-778	72	11	,	,	PUNCT
ijtc-778	72	12	involving	involve	VERB
ijtc-778	72	13	imprisonment	imprisonment	NOUN
ijtc-778	72	14	rather	rather	ADV
ijtc-778	72	15	than	than	ADP
ijtc-778	72	16	fines	fine	NOUN
ijtc-778	72	17	or	or	CCONJ
ijtc-778	72	18	non	non	ADJ
ijtc-778	72	19	-	-	ADJ
ijtc-778	72	20	custodial	custodial	ADJ
ijtc-778	72	21	penalties	penalty	NOUN
ijtc-778	72	22	.	.	PUNCT
ijtc-778	73	1	crimes	crime	NOUN
ijtc-778	73	2	require	require	VERB
ijtc-778	73	3	proof	proof	NOUN
ijtc-778	73	4	of	of	ADP
ijtc-778	73	5	fault	fault	NOUN
ijtc-778	73	6	,	,	PUNCT
ijtc-778	73	7	such	such	ADJ
ijtc-778	73	8	as	as	ADP
ijtc-778	73	9	intent	intent	NOUN
ijtc-778	73	10	or	or	CCONJ
ijtc-778	73	11	negligence	negligence	NOUN
ijtc-778	73	12	,	,	PUNCT
ijtc-778	73	13	whereas	whereas	SCONJ
ijtc-778	73	14	violations	violation	NOUN
ijtc-778	73	15	do	do	AUX
ijtc-778	73	16	not	not	PART
ijtc-778	73	17	necessitate	necessitate	VERB
ijtc-778	73	18	such	such	ADJ
ijtc-778	73	19	proof	proof	NOUN
ijtc-778	73	20	.	.	PUNCT
ijtc-778	74	1	attempting	attempt	VERB
ijtc-778	74	2	to	to	PART
ijtc-778	74	3	commit	commit	VERB
ijtc-778	74	4	a	a	DET
ijtc-778	74	5	violation	violation	NOUN
ijtc-778	74	6	and	and	CCONJ
ijtc-778	74	7	aiding	aid	VERB
ijtc-778	74	8	and	and	CCONJ
ijtc-778	74	9	abetting	abet	VERB
ijtc-778	74	10	a	a	DET
ijtc-778	74	11	violation	violation	NOUN
ijtc-778	74	12	are	be	AUX
ijtc-778	74	13	not	not	PART
ijtc-778	74	14	punishable	punishable	ADJ
ijtc-778	74	15	.	.	PUNCT
ijtc-778	75	1	moreover	moreover	ADV
ijtc-778	75	2	,	,	PUNCT
ijtc-778	75	3	the	the	DET
ijtc-778	75	4	statute	statute	NOUN
ijtc-778	75	5	of	of	ADP
ijtc-778	75	6	limitations	limitation	NOUN
ijtc-778	75	7	and	and	CCONJ
ijtc-778	75	8	methods	method	NOUN
ijtc-778	75	9	of	of	ADP
ijtc-778	75	10	punishment	punishment	NOUN
ijtc-778	75	11	differ	differ	VERB
ijtc-778	75	12	the	the	DET
ijtc-778	75	13	terms	term	NOUN
ijtc-778	75	14	crimes	crime	NOUN
ijtc-778	75	15	from	from	ADP
ijtc-778	75	16	violations.(m	violations.(m	NUM
ijtc-778	75	17	.	.	PROPN
ijtc-778	75	18	,	,	PUNCT
ijtc-778	75	19	&	&	CCONJ
ijtc-778	75	20	a.	a.	PROPN
ijtc-778	75	21	f.	f.	PROPN
ijtc-778	75	22	rahman	rahman	PROPN
ijtc-778	75	23	2020	2020	NUM
ijtc-778	75	24	)	)	PUNCT
ijtc-778	75	25	in	in	ADP
ijtc-778	75	26	the	the	DET
ijtc-778	75	27	sector	sector	NOUN
ijtc-778	75	28	of	of	ADP
ijtc-778	75	29	taxation	taxation	NOUN
ijtc-778	75	30	,	,	PUNCT
ijtc-778	75	31	criminal	criminal	ADJ
ijtc-778	75	32	acts	act	NOUN
ijtc-778	75	33	are	be	AUX
ijtc-778	75	34	further	far	ADV
ijtc-778	75	35	divided	divide	VERB
ijtc-778	75	36	into	into	ADP
ijtc-778	75	37	violations	violation	NOUN
ijtc-778	75	38	and	and	CCONJ
ijtc-778	75	39	crimes	crime	NOUN
ijtc-778	75	40	.	.	PUNCT
ijtc-778	76	1	violations	violation	NOUN
ijtc-778	76	2	are	be	AUX
ijtc-778	76	3	unintentional	unintentional	ADJ
ijtc-778	76	4	tax	tax	NOUN
ijtc-778	76	5	-	-	PUNCT
ijtc-778	76	6	related	relate	VERB
ijtc-778	76	7	offenses	offense	NOUN
ijtc-778	76	8	resulting	result	VERB
ijtc-778	76	9	from	from	ADP
ijtc-778	76	10	negligence	negligence	NOUN
ijtc-778	76	11	or	or	CCONJ
ijtc-778	76	12	mistakes	mistake	NOUN
ijtc-778	76	13	,	,	PUNCT
ijtc-778	76	14	such	such	ADJ
ijtc-778	76	15	as	as	ADP
ijtc-778	76	16	failing	fail	VERB
ijtc-778	76	17	to	to	PART
ijtc-778	76	18	submit	submit	VERB
ijtc-778	76	19	an	an	DET
ijtc-778	76	20	annual	annual	ADJ
ijtc-778	76	21	tax	tax	NOUN
ijtc-778	76	22	return	return	NOUN
ijtc-778	76	23	(	(	PUNCT
ijtc-778	76	24	spt	spt	NOUN
ijtc-778	76	25	)	)	PUNCT
ijtc-778	76	26	or	or	CCONJ
ijtc-778	76	27	submitting	submit	VERB
ijtc-778	76	28	it	it	PRON
ijtc-778	76	29	with	with	ADP
ijtc-778	76	30	incorrect	incorrect	ADJ
ijtc-778	76	31	or	or	CCONJ
ijtc-778	76	32	incomplete	incomplete	ADJ
ijtc-778	76	33	information	information	NOUN
ijtc-778	76	34	.	.	PUNCT
ijtc-778	77	1	violations	violation	NOUN
ijtc-778	77	2	are	be	AUX
ijtc-778	77	3	punished	punish	VERB
ijtc-778	77	4	with	with	ADP
ijtc-778	77	5	imprisonment	imprisonment	NOUN
ijtc-778	77	6	and	and	CCONJ
ijtc-778	77	7	fines	fine	NOUN
ijtc-778	77	8	based	base	VERB
ijtc-778	77	9	on	on	ADP
ijtc-778	77	10	the	the	DET
ijtc-778	77	11	amount	amount	NOUN
ijtc-778	77	12	of	of	ADP
ijtc-778	77	13	tax	tax	NOUN
ijtc-778	77	14	owed	owe	VERB
ijtc-778	77	15	or	or	CCONJ
ijtc-778	77	16	underpaid	underpaid	ADJ
ijtc-778	77	17	.	.	PUNCT
ijtc-778	78	1	criminal	criminal	ADJ
ijtc-778	78	2	acts	act	NOUN
ijtc-778	78	3	in	in	ADP
ijtc-778	78	4	taxation	taxation	NOUN
ijtc-778	78	5	encompass	encompass	NOUN
ijtc-778	78	6	intentional	intentional	ADJ
ijtc-778	78	7	or	or	CCONJ
ijtc-778	78	8	unintentional	unintentional	ADJ
ijtc-778	78	9	actions	action	NOUN
ijtc-778	78	10	that	that	PRON
ijtc-778	78	11	violate	violate	VERB
ijtc-778	78	12	tax	tax	NOUN
ijtc-778	78	13	legislation	legislation	NOUN
ijtc-778	78	14	,	,	PUNCT
ijtc-778	78	15	including	include	VERB
ijtc-778	78	16	submitting	submit	VERB
ijtc-778	78	17	inaccurate	inaccurate	ADJ
ijtc-778	78	18	information	information	NOUN
ijtc-778	78	19	,	,	PUNCT
ijtc-778	78	20	evading	evade	VERB
ijtc-778	78	21	tax	tax	NOUN
ijtc-778	78	22	payment	payment	NOUN
ijtc-778	78	23	,	,	PUNCT
ijtc-778	78	24	or	or	CCONJ
ijtc-778	78	25	failing	fail	VERB
ijtc-778	78	26	to	to	PART
ijtc-778	78	27	fulfill	fulfill	VERB
ijtc-778	78	28	tax	tax	NOUN
ijtc-778	78	29	obligations	obligation	NOUN
ijtc-778	78	30	within	within	ADP
ijtc-778	78	31	the	the	DET
ijtc-778	78	32	specified	specify	VERB
ijtc-778	78	33	time	time	NOUN
ijtc-778	78	34	frame	frame	NOUN
ijtc-778	78	35	.	.	PUNCT
ijtc-778	79	1	compliance	compliance	NOUN
ijtc-778	79	2	with	with	ADP
ijtc-778	79	3	tax	tax	NOUN
ijtc-778	79	4	law	law	NOUN
ijtc-778	79	5	relies	rely	VERB
ijtc-778	79	6	on	on	ADP
ijtc-778	79	7	the	the	DET
ijtc-778	79	8	fulfillment	fulfillment	NOUN
ijtc-778	79	9	of	of	ADP
ijtc-778	79	10	legal	legal	ADJ
ijtc-778	79	11	duties	duty	NOUN
ijtc-778	79	12	and	and	CCONJ
ijtc-778	79	13	obligations	obligation	NOUN
ijtc-778	79	14	by	by	ADP
ijtc-778	79	15	all	all	DET
ijtc-778	79	16	stakeholders	stakeholder	NOUN
ijtc-778	79	17	,	,	PUNCT
ijtc-778	79	18	including	include	VERB
ijtc-778	79	19	tax	tax	NOUN
ijtc-778	79	20	officials	official	NOUN
ijtc-778	79	21	and	and	CCONJ
ijtc-778	79	22	taxpayers.(raharja	taxpayers.(raharja	NUM
ijtc-778	79	23	2019	2019	NUM
ijtc-778	79	24	)	)	PUNCT
ijtc-778	79	25	consolidation	consolidation	NOUN
ijtc-778	79	26	of	of	ADP
ijtc-778	79	27	law	law	NOUN
ijtc-778	79	28	of	of	ADP
ijtc-778	79	29	the	the	DET
ijtc-778	79	30	republic	republic	NOUN
ijtc-778	79	31	of	of	ADP
ijtc-778	79	32	indonesia	indonesia	PROPN
ijtc-778	79	33	number	number	NOUN
ijtc-778	79	34	6	6	NUM
ijtc-778	79	35	of	of	ADP
ijtc-778	79	36	1983	1983	NUM
ijtc-778	79	37	concerning	concern	VERB
ijtc-778	79	38	general	general	ADJ
ijtc-778	79	39	provisions	provision	NOUN
ijtc-778	79	40	and	and	CCONJ
ijtc-778	79	41	tax	tax	NOUN
ijtc-778	79	42	procedures	procedure	NOUN
ijtc-778	79	43	as	as	SCONJ
ijtc-778	79	44	amended	amend	VERB
ijtc-778	79	45	by	by	ADP
ijtc-778	79	46	law	law	NOUN
ijtc-778	79	47	of	of	ADP
ijtc-778	79	48	the	the	DET
ijtc-778	79	49	republic	republic	NOUN
ijtc-778	79	50	of	of	ADP
ijtc-778	79	51	indonesia	indonesia	PROPN
ijtc-778	79	52	number	number	NOUN
ijtc-778	79	53	7	7	NUM
ijtc-778	79	54	of	of	ADP
ijtc-778	79	55	2021	2021	NUM
ijtc-778	79	56	criminal	criminal	ADJ
ijtc-778	79	57	law	law	NOUN
ijtc-778	79	58	can	can	AUX
ijtc-778	79	59	be	be	AUX
ijtc-778	79	60	divided	divide	VERB
ijtc-778	79	61	into	into	ADP
ijtc-778	79	62	general	general	ADJ
ijtc-778	79	63	criminal	criminal	ADJ
ijtc-778	79	64	law	law	NOUN
ijtc-778	79	65	and	and	CCONJ
ijtc-778	79	66	special	special	ADJ
ijtc-778	79	67	criminal	criminal	ADJ
ijtc-778	79	68	law	law	NOUN
ijtc-778	79	69	.	.	PUNCT
ijtc-778	80	1	general	general	ADJ
ijtc-778	80	2	criminal	criminal	ADJ
ijtc-778	80	3	law	law	NOUN
ijtc-778	80	4	applies	apply	VERB
ijtc-778	80	5	to	to	ADP
ijtc-778	80	6	all	all	DET
ijtc-778	80	7	citizens	citizen	NOUN
ijtc-778	80	8	and	and	CCONJ
ijtc-778	80	9	encompasses	encompass	VERB
ijtc-778	80	10	the	the	DET
ijtc-778	80	11	provisions	provision	NOUN
ijtc-778	80	12	in	in	ADP
ijtc-778	80	13	the	the	DET
ijtc-778	80	14	criminal	criminal	ADJ
ijtc-778	80	15	code	code	NOUN
ijtc-778	80	16	and	and	CCONJ
ijtc-778	80	17	code	code	NOUN
ijtc-778	80	18	of	of	ADP
ijtc-778	80	19	criminal	criminal	ADJ
ijtc-778	80	20	procedure	procedure	NOUN
ijtc-778	80	21	.	.	PUNCT
ijtc-778	81	1	special	special	ADJ
ijtc-778	81	2	criminal	criminal	ADJ
ijtc-778	81	3	law	law	NOUN
ijtc-778	81	4	,	,	PUNCT
ijtc-778	81	5	on	on	ADP
ijtc-778	81	6	the	the	DET
ijtc-778	81	7	other	other	ADJ
ijtc-778	81	8	hand	hand	NOUN
ijtc-778	81	9	,	,	PUNCT
ijtc-778	81	10	is	be	AUX
ijtc-778	81	11	designed	design	VERB
ijtc-778	81	12	for	for	ADP
ijtc-778	81	13	specific	specific	ADJ
ijtc-778	81	14	legal	legal	ADJ
ijtc-778	81	15	subjects	subject	NOUN
ijtc-778	81	16	or	or	CCONJ
ijtc-778	81	17	is	be	AUX
ijtc-778	81	18	regulated	regulate	VERB
ijtc-778	81	19	in	in	ADP
ijtc-778	81	20	specific	specific	ADJ
ijtc-778	81	21	laws	law	NOUN
ijtc-778	81	22	.	.	PUNCT
ijtc-778	82	1	special	special	ADJ
ijtc-778	82	2	criminal	criminal	ADJ
ijtc-778	82	3	law	law	NOUN
ijtc-778	82	4	includes	include	VERB
ijtc-778	82	5	military	military	ADJ
ijtc-778	82	6	criminal	criminal	ADJ
ijtc-778	82	7	law	law	NOUN
ijtc-778	82	8	for	for	ADP
ijtc-778	82	9	active	active	ADJ
ijtc-778	82	10	military	military	ADJ
ijtc-778	82	11	personnel	personnel	NOUN
ijtc-778	82	12	and	and	CCONJ
ijtc-778	82	13	laws	law	NOUN
ijtc-778	82	14	addressing	address	VERB
ijtc-778	82	15	corruption	corruption	NOUN
ijtc-778	82	16	,	,	PUNCT
ijtc-778	82	17	terrorism	terrorism	NOUN
ijtc-778	82	18	,	,	PUNCT
ijtc-778	82	19	money	money	NOUN
ijtc-778	82	20	laundering	laundering	NOUN
ijtc-778	82	21	,	,	PUNCT
ijtc-778	82	22	and	and	CCONJ
ijtc-778	82	23	taxation	taxation	NOUN
ijtc-778	82	24	.	.	PUNCT
ijtc-778	83	1	in	in	ADP
ijtc-778	83	2	taxation	taxation	NOUN
ijtc-778	83	3	,	,	PUNCT
ijtc-778	83	4	the	the	DET
ijtc-778	83	5	general	general	ADJ
ijtc-778	83	6	provisions	provision	NOUN
ijtc-778	83	7	and	and	CCONJ
ijtc-778	83	8	procedures	procedure	NOUN
ijtc-778	83	9	of	of	ADP
ijtc-778	83	10	taxation	taxation	NOUN
ijtc-778	83	11	law	law	NOUN
ijtc-778	83	12	serve	serve	VERB
ijtc-778	83	13	as	as	ADP
ijtc-778	83	14	the	the	DET
ijtc-778	83	15	basis	basis	NOUN
ijtc-778	83	16	,	,	PUNCT
ijtc-778	83	17	and	and	CCONJ
ijtc-778	83	18	provisions	provision	NOUN
ijtc-778	83	19	related	relate	VERB
ijtc-778	83	20	to	to	ADP
ijtc-778	83	21	tax	tax	NOUN
ijtc-778	83	22	-	-	PUNCT
ijtc-778	83	23	related	relate	VERB
ijtc-778	83	24	offenses	offense	NOUN
ijtc-778	83	25	can	can	AUX
ijtc-778	83	26	also	also	ADV
ijtc-778	83	27	be	be	AUX
ijtc-778	83	28	found	find	VERB
ijtc-778	83	29	in	in	ADP
ijtc-778	83	30	the	the	DET
ijtc-778	83	31	criminal	criminal	ADJ
ijtc-778	83	32	code	code	NOUN
ijtc-778	83	33	and	and	CCONJ
ijtc-778	83	34	other	other	ADJ
ijtc-778	83	35	legislative	legislative	ADJ
ijtc-778	83	36	regulations	regulation	NOUN
ijtc-778	83	37	.	.	PUNCT
ijtc-778	84	1	tax	tax	NOUN
ijtc-778	84	2	law	law	NOUN
ijtc-778	84	3	is	be	AUX
ijtc-778	84	4	considered	consider	VERB
ijtc-778	84	5	a	a	DET
ijtc-778	84	6	special	special	ADJ
ijtc-778	84	7	criminal	criminal	ADJ
ijtc-778	84	8	law	law	NOUN
ijtc-778	84	9	in	in	ADP
ijtc-778	84	10	the	the	DET
ijtc-778	84	11	realm	realm	NOUN
ijtc-778	84	12	of	of	ADP
ijtc-778	84	13	taxation	taxation	NOUN
ijtc-778	84	14	and	and	CCONJ
ijtc-778	84	15	plays	play	VERB
ijtc-778	84	16	a	a	DET
ijtc-778	84	17	crucial	crucial	ADJ
ijtc-778	84	18	role	role	NOUN
ijtc-778	84	19	in	in	ADP
ijtc-778	84	20	addressing	address	VERB
ijtc-778	84	21	tax	tax	NOUN
ijtc-778	84	22	offenses	offense	NOUN
ijtc-778	84	23	while	while	SCONJ
ijtc-778	84	24	adhering	adhere	VERB
ijtc-778	84	25	to	to	ADP
ijtc-778	84	26	the	the	DET
ijtc-778	84	27	principles	principle	NOUN
ijtc-778	84	28	of	of	ADP
ijtc-778	84	29	general	general	ADJ
ijtc-778	84	30	criminal	criminal	ADJ
ijtc-778	84	31	law	law	NOUN
ijtc-778	84	32	.	.	PUNCT
ijtc-778	85	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	85	2	juridical	juridical	ADJ
ijtc-778	85	3	analysis	analysis	NOUN
ijtc-778	85	4	of	of	ADP
ijtc-778	85	5	tax	tax	NOUN
ijtc-778	85	6	criminal	criminal	ADJ
ijtc-778	85	7	law	law	NOUN
ijtc-778	85	8	enforcement	enforcement	NOUN
ijtc-778	85	9	:	:	PUNCT
ijtc-778	85	10	an	an	DET
ijtc-778	85	11	overview	overview	NOUN
ijtc-778	85	12	of	of	ADP
ijtc-778	85	13	legal	legal	ADJ
ijtc-778	85	14	regulations	regulation	NOUN
ijtc-778	85	15	and	and	CCONJ
ijtc-778	85	16	its	its	PRON
ijtc-778	85	17	implementation	implementation	NOUN
ijtc-778	85	18	in	in	ADP
ijtc-778	85	19	indonesia	indonesia	PROPN
ijtc-778	85	20	silalahi	silalahi	NOUN
ijtc-778	85	21	566	566	NUM
ijtc-778	85	22	|	|	ADV
ijtc-778	85	23	ilomata	ilomata	PROPN
ijtc-778	85	24	international	international	ADJ
ijtc-778	85	25	journal	journal	NOUN
ijtc-778	85	26	of	of	ADP
ijtc-778	85	27	tax	tax	PROPN
ijtc-778	85	28	&	&	CCONJ
ijtc-778	85	29	accounting	accounting	PROPN
ijtc-778	85	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	85	31	in	in	ADP
ijtc-778	85	32	indonesia	indonesia	PROPN
ijtc-778	85	33	,	,	PUNCT
ijtc-778	85	34	the	the	DET
ijtc-778	85	35	principles	principle	NOUN
ijtc-778	85	36	of	of	ADP
ijtc-778	85	37	law	law	NOUN
ijtc-778	85	38	enforcement	enforcement	NOUN
ijtc-778	85	39	have	have	AUX
ijtc-778	85	40	evolved	evolve	VERB
ijtc-778	85	41	to	to	PART
ijtc-778	85	42	include	include	VERB
ijtc-778	85	43	changes	change	NOUN
ijtc-778	85	44	in	in	ADP
ijtc-778	85	45	tax	tax	NOUN
ijtc-778	85	46	sanctions	sanction	NOUN
ijtc-778	85	47	and	and	CCONJ
ijtc-778	85	48	the	the	DET
ijtc-778	85	49	principle	principle	NOUN
ijtc-778	85	50	of	of	ADP
ijtc-778	85	51	tax	tax	NOUN
ijtc-778	85	52	law	law	NOUN
ijtc-778	85	53	as	as	ADP
ijtc-778	85	54	ultimum	ultimum	ADJ
ijtc-778	85	55	remedium	remedium	NOUN
ijtc-778	85	56	.	.	PUNCT
ijtc-778	86	1	tax	tax	NOUN
ijtc-778	86	2	law	law	NOUN
ijtc-778	86	3	is	be	AUX
ijtc-778	86	4	now	now	ADV
ijtc-778	86	5	considered	consider	VERB
ijtc-778	86	6	a	a	DET
ijtc-778	86	7	last	last	ADJ
ijtc-778	86	8	resort	resort	NOUN
ijtc-778	86	9	for	for	ADP
ijtc-778	86	10	resolving	resolve	VERB
ijtc-778	86	11	tax	tax	NOUN
ijtc-778	86	12	issues	issue	NOUN
ijtc-778	86	13	,	,	PUNCT
ijtc-778	86	14	with	with	ADP
ijtc-778	86	15	the	the	DET
ijtc-778	86	16	primary	primary	ADJ
ijtc-778	86	17	purpose	purpose	NOUN
ijtc-778	86	18	of	of	ADP
ijtc-778	86	19	generating	generate	VERB
ijtc-778	86	20	state	state	NOUN
ijtc-778	86	21	revenue	revenue	NOUN
ijtc-778	86	22	and	and	CCONJ
ijtc-778	86	23	providing	provide	VERB
ijtc-778	86	24	public	public	ADJ
ijtc-778	86	25	services	service	NOUN
ijtc-778	86	26	.	.	PUNCT
ijtc-778	87	1	before	before	ADP
ijtc-778	87	2	resorting	resort	VERB
ijtc-778	87	3	to	to	ADP
ijtc-778	87	4	tax	tax	NOUN
ijtc-778	87	5	collection	collection	NOUN
ijtc-778	87	6	,	,	PUNCT
ijtc-778	87	7	alternative	alternative	ADJ
ijtc-778	87	8	measures	measure	NOUN
ijtc-778	87	9	such	such	ADJ
ijtc-778	87	10	as	as	ADP
ijtc-778	87	11	effective	effective	ADJ
ijtc-778	87	12	tax	tax	NOUN
ijtc-778	87	13	regulations	regulation	NOUN
ijtc-778	87	14	,	,	PUNCT
ijtc-778	87	15	incentives	incentive	NOUN
ijtc-778	87	16	,	,	PUNCT
ijtc-778	87	17	or	or	CCONJ
ijtc-778	87	18	voluntary	voluntary	ADJ
ijtc-778	87	19	agreements	agreement	NOUN
ijtc-778	87	20	are	be	AUX
ijtc-778	87	21	considered	consider	VERB
ijtc-778	87	22	.	.	PUNCT
ijtc-778	88	1	criminal	criminal	ADJ
ijtc-778	88	2	sanctions	sanction	NOUN
ijtc-778	88	3	in	in	ADP
ijtc-778	88	4	tax	tax	NOUN
ijtc-778	88	5	enforcement	enforcement	NOUN
ijtc-778	88	6	are	be	AUX
ijtc-778	88	7	used	use	VERB
ijtc-778	88	8	as	as	ADP
ijtc-778	88	9	a	a	DET
ijtc-778	88	10	last	last	ADJ
ijtc-778	88	11	resort	resort	NOUN
ijtc-778	88	12	for	for	ADP
ijtc-778	88	13	serious	serious	ADJ
ijtc-778	88	14	or	or	CCONJ
ijtc-778	88	15	organized	organized	ADJ
ijtc-778	88	16	tax	tax	NOUN
ijtc-778	88	17	violations	violation	NOUN
ijtc-778	88	18	,	,	PUNCT
ijtc-778	88	19	with	with	ADP
ijtc-778	88	20	milder	mild	ADJ
ijtc-778	88	21	enforcement	enforcement	NOUN
ijtc-778	88	22	measures	measure	NOUN
ijtc-778	88	23	initially	initially	ADV
ijtc-778	88	24	employed	employ	VERB
ijtc-778	88	25	,	,	PUNCT
ijtc-778	88	26	such	such	ADJ
ijtc-778	88	27	as	as	ADP
ijtc-778	88	28	tax	tax	NOUN
ijtc-778	88	29	audits	audits	NOUN
ijtc-778	88	30	,	,	PUNCT
ijtc-778	88	31	warnings	warning	NOUN
ijtc-778	88	32	,	,	PUNCT
ijtc-778	88	33	fines	fine	NOUN
ijtc-778	88	34	,	,	PUNCT
ijtc-778	88	35	and	and	CCONJ
ijtc-778	88	36	administrative	administrative	ADJ
ijtc-778	88	37	efforts	effort	NOUN
ijtc-778	88	38	.	.	PUNCT
ijtc-778	89	1	criminal	criminal	ADJ
ijtc-778	89	2	prosecution	prosecution	NOUN
ijtc-778	89	3	or	or	CCONJ
ijtc-778	89	4	sanctions	sanction	NOUN
ijtc-778	89	5	are	be	AUX
ijtc-778	89	6	only	only	ADV
ijtc-778	89	7	applied	apply	VERB
ijtc-778	89	8	when	when	SCONJ
ijtc-778	89	9	these	these	DET
ijtc-778	89	10	actions	action	NOUN
ijtc-778	89	11	fail	fail	VERB
ijtc-778	89	12	or	or	CCONJ
ijtc-778	89	13	in	in	ADP
ijtc-778	89	14	cases	case	NOUN
ijtc-778	89	15	of	of	ADP
ijtc-778	89	16	severe	severe	ADJ
ijtc-778	89	17	violations	violation	NOUN
ijtc-778	89	18	that	that	PRON
ijtc-778	89	19	significantly	significantly	ADV
ijtc-778	89	20	impact	impact	VERB
ijtc-778	89	21	state	state	NOUN
ijtc-778	89	22	finances	finance	NOUN
ijtc-778	89	23	.	.	PUNCT
ijtc-778	90	1	the	the	DET
ijtc-778	90	2	use	use	NOUN
ijtc-778	90	3	of	of	ADP
ijtc-778	90	4	tax	tax	NOUN
ijtc-778	90	5	law	law	NOUN
ijtc-778	90	6	as	as	ADP
ijtc-778	90	7	ultimum	ultimum	ADJ
ijtc-778	90	8	remedium	remedium	NOUN
ijtc-778	90	9	should	should	AUX
ijtc-778	90	10	be	be	AUX
ijtc-778	90	11	exercised	exercise	VERB
ijtc-778	90	12	with	with	ADP
ijtc-778	90	13	caution	caution	NOUN
ijtc-778	90	14	and	and	CCONJ
ijtc-778	90	15	proportionality	proportionality	NOUN
ijtc-778	90	16	based	base	VERB
ijtc-778	90	17	on	on	ADP
ijtc-778	90	18	the	the	DET
ijtc-778	90	19	level	level	NOUN
ijtc-778	90	20	of	of	ADP
ijtc-778	90	21	tax	tax	NOUN
ijtc-778	90	22	violations	violation	NOUN
ijtc-778	90	23	committed	commit	VERB
ijtc-778	90	24	.	.	PUNCT
ijtc-778	91	1	the	the	DET
ijtc-778	91	2	taxation	taxation	NOUN
ijtc-778	91	3	law	law	NOUN
ijtc-778	91	4	encompasses	encompass	VERB
ijtc-778	91	5	both	both	CCONJ
ijtc-778	91	6	administrative	administrative	ADJ
ijtc-778	91	7	and	and	CCONJ
ijtc-778	91	8	criminal	criminal	ADJ
ijtc-778	91	9	provisions	provision	NOUN
ijtc-778	91	10	,	,	PUNCT
ijtc-778	91	11	with	with	ADP
ijtc-778	91	12	the	the	DET
ijtc-778	91	13	latter	latter	ADJ
ijtc-778	91	14	establishing	establish	VERB
ijtc-778	91	15	legal	legal	ADJ
ijtc-778	91	16	sanctions	sanction	NOUN
ijtc-778	91	17	for	for	ADP
ijtc-778	91	18	tax	tax	NOUN
ijtc-778	91	19	violators	violator	NOUN
ijtc-778	91	20	who	who	PRON
ijtc-778	91	21	engage	engage	VERB
ijtc-778	91	22	in	in	ADP
ijtc-778	91	23	activities	activity	NOUN
ijtc-778	91	24	such	such	ADJ
ijtc-778	91	25	as	as	ADP
ijtc-778	91	26	tax	tax	NOUN
ijtc-778	91	27	evasion	evasion	NOUN
ijtc-778	91	28	,	,	PUNCT
ijtc-778	91	29	tax	tax	NOUN
ijtc-778	91	30	avoidance	avoidance	NOUN
ijtc-778	91	31	,	,	PUNCT
ijtc-778	91	32	or	or	CCONJ
ijtc-778	91	33	the	the	DET
ijtc-778	91	34	submission	submission	NOUN
ijtc-778	91	35	of	of	ADP
ijtc-778	91	36	false	false	ADJ
ijtc-778	91	37	data	datum	NOUN
ijtc-778	91	38	or	or	CCONJ
ijtc-778	91	39	information	information	NOUN
ijtc-778	91	40	in	in	ADP
ijtc-778	91	41	tax	tax	NOUN
ijtc-778	91	42	reporting.(m	reporting.(m	PROPN
ijtc-778	91	43	.	.	PUNCT
ijtc-778	91	44	,	,	PUNCT
ijtc-778	91	45	&	&	CCONJ
ijtc-778	91	46	a.	a.	PROPN
ijtc-778	91	47	f.	f.	PROPN
ijtc-778	91	48	(	(	PUNCT
ijtc-778	91	49	2020	2020	NUM
ijtc-778	91	50	)	)	PUNCT
ijtc-778	91	51	.	.	PUNCT
ijtc-778	92	1	rahman	rahman	PROPN
ijtc-778	92	2	2020	2020	NUM
ijtc-778	92	3	)	)	PUNCT
ijtc-778	92	4	criminal	criminal	ADJ
ijtc-778	92	5	acts	act	NOUN
ijtc-778	92	6	in	in	ADP
ijtc-778	92	7	the	the	DET
ijtc-778	92	8	field	field	NOUN
ijtc-778	92	9	of	of	ADP
ijtc-778	92	10	taxation	taxation	NOUN
ijtc-778	92	11	in	in	ADP
ijtc-778	92	12	indonesia	indonesia	PROPN
ijtc-778	92	13	as	as	SCONJ
ijtc-778	92	14	mentioned	mention	VERB
ijtc-778	92	15	earlier	early	ADV
ijtc-778	92	16	,	,	PUNCT
ijtc-778	92	17	the	the	DET
ijtc-778	92	18	definition	definition	NOUN
ijtc-778	92	19	of	of	ADP
ijtc-778	92	20	criminal	criminal	ADJ
ijtc-778	92	21	offenses	offense	NOUN
ijtc-778	92	22	in	in	ADP
ijtc-778	92	23	the	the	DET
ijtc-778	92	24	field	field	NOUN
ijtc-778	92	25	of	of	ADP
ijtc-778	92	26	taxation	taxation	NOUN
ijtc-778	92	27	is	be	AUX
ijtc-778	92	28	most	most	ADV
ijtc-778	92	29	explicitly	explicitly	ADV
ijtc-778	92	30	stated	state	VERB
ijtc-778	92	31	in	in	ADP
ijtc-778	92	32	the	the	DET
ijtc-778	92	33	minister	minister	NOUN
ijtc-778	92	34	of	of	ADP
ijtc-778	92	35	finance	finance	NOUN
ijtc-778	92	36	regulation	regulation	NOUN
ijtc-778	92	37	number	number	NOUN
ijtc-778	92	38	177	177	NUM
ijtc-778	92	39	/	/	SYM
ijtc-778	92	40	pmk.03/2022	pmk.03/2022	NOUN
ijtc-778	92	41	concerning	concern	VERB
ijtc-778	92	42	the	the	DET
ijtc-778	92	43	procedure	procedure	NOUN
ijtc-778	92	44	for	for	ADP
ijtc-778	92	45	preliminary	preliminary	ADJ
ijtc-778	92	46	examination	examination	NOUN
ijtc-778	92	47	of	of	ADP
ijtc-778	92	48	criminal	criminal	ADJ
ijtc-778	92	49	offenses	offense	NOUN
ijtc-778	92	50	in	in	ADP
ijtc-778	92	51	the	the	DET
ijtc-778	92	52	field	field	NOUN
ijtc-778	92	53	of	of	ADP
ijtc-778	92	54	taxation	taxation	NOUN
ijtc-778	92	55	.	.	PUNCT
ijtc-778	93	1	article	article	NOUN
ijtc-778	93	2	1	1	NUM
ijtc-778	93	3	number	number	NOUN
ijtc-778	93	4	(	(	PUNCT
ijtc-778	93	5	6	6	NUM
ijtc-778	93	6	)	)	PUNCT
ijtc-778	93	7	of	of	ADP
ijtc-778	93	8	the	the	DET
ijtc-778	93	9	minister	minister	PROPN
ijtc-778	93	10	of	of	ADP
ijtc-778	93	11	finance	finance	NOUN
ijtc-778	93	12	regulation	regulation	NOUN
ijtc-778	93	13	stipulates	stipulate	VERB
ijtc-778	93	14	:	:	PUNCT
ijtc-778	93	15	“	"	PUNCT
ijtc-778	93	16	(	(	PUNCT
ijtc-778	93	17	criminal	criminal	ADJ
ijtc-778	93	18	offenses	offense	NOUN
ijtc-778	93	19	in	in	ADP
ijtc-778	93	20	the	the	DET
ijtc-778	93	21	field	field	NOUN
ijtc-778	93	22	of	of	ADP
ijtc-778	93	23	taxation	taxation	NOUN
ijtc-778	93	24	are	be	AUX
ijtc-778	93	25	acts	act	NOUN
ijtc-778	93	26	that	that	PRON
ijtc-778	93	27	are	be	AUX
ijtc-778	93	28	subject	subject	ADJ
ijtc-778	93	29	to	to	ADP
ijtc-778	93	30	criminal	criminal	ADJ
ijtc-778	93	31	sanctions	sanction	NOUN
ijtc-778	93	32	as	as	SCONJ
ijtc-778	93	33	regulated	regulate	VERB
ijtc-778	93	34	in	in	ADP
ijtc-778	93	35	the	the	DET
ijtc-778	93	36	general	general	ADJ
ijtc-778	93	37	provisions	provision	NOUN
ijtc-778	93	38	and	and	CCONJ
ijtc-778	93	39	tax	tax	NOUN
ijtc-778	93	40	procedures	procedure	NOUN
ijtc-778	93	41	law	law	NOUN
ijtc-778	93	42	,	,	PUNCT
ijtc-778	93	43	the	the	DET
ijtc-778	93	44	land	land	NOUN
ijtc-778	93	45	and	and	CCONJ
ijtc-778	93	46	building	build	VERB
ijtc-778	93	47	tax	tax	NOUN
ijtc-778	93	48	law	law	NOUN
ijtc-778	93	49	,	,	PUNCT
ijtc-778	93	50	the	the	DET
ijtc-778	93	51	stamp	stamp	NOUN
ijtc-778	93	52	duty	duty	NOUN
ijtc-778	93	53	law	law	NOUN
ijtc-778	93	54	,	,	PUNCT
ijtc-778	93	55	the	the	DET
ijtc-778	93	56	tax	tax	NOUN
ijtc-778	93	57	collection	collection	NOUN
ijtc-778	93	58	by	by	ADP
ijtc-778	93	59	compulsory	compulsory	ADJ
ijtc-778	93	60	letter	letter	NOUN
ijtc-778	93	61	law	law	NOUN
ijtc-778	93	62	,	,	PUNCT
ijtc-778	93	63	and	and	CCONJ
ijtc-778	93	64	the	the	DET
ijtc-778	93	65	financial	financial	ADJ
ijtc-778	93	66	information	information	NOUN
ijtc-778	93	67	access	access	NOUN
ijtc-778	93	68	law	law	NOUN
ijtc-778	93	69	for	for	ADP
ijtc-778	93	70	tax	tax	NOUN
ijtc-778	93	71	purposes	purpose	NOUN
ijtc-778	93	72	.	.	PUNCT
ijtc-778	93	73	)	)	PUNCT
ijtc-778	93	74	"	"	PUNCT
ijtc-778	94	1	criminal	criminal	ADJ
ijtc-778	94	2	acts	act	NOUN
ijtc-778	94	3	in	in	ADP
ijtc-778	94	4	the	the	DET
ijtc-778	94	5	field	field	NOUN
ijtc-778	94	6	of	of	ADP
ijtc-778	94	7	taxation	taxation	NOUN
ijtc-778	94	8	are	be	AUX
ijtc-778	94	9	regulated	regulate	VERB
ijtc-778	94	10	under	under	ADP
ijtc-778	94	11	the	the	DET
ijtc-778	94	12	consolidation	consolidation	NOUN
ijtc-778	94	13	of	of	ADP
ijtc-778	94	14	law	law	NOUN
ijtc-778	94	15	of	of	ADP
ijtc-778	94	16	the	the	DET
ijtc-778	94	17	republic	republic	NOUN
ijtc-778	94	18	of	of	ADP
ijtc-778	94	19	indonesia	indonesia	PROPN
ijtc-778	94	20	number	number	NOUN
ijtc-778	94	21	6	6	NUM
ijtc-778	94	22	of	of	ADP
ijtc-778	94	23	1983	1983	NUM
ijtc-778	94	24	concerning	concern	VERB
ijtc-778	94	25	general	general	ADJ
ijtc-778	94	26	provisions	provision	NOUN
ijtc-778	94	27	and	and	CCONJ
ijtc-778	94	28	tax	tax	NOUN
ijtc-778	94	29	procedures	procedure	NOUN
ijtc-778	94	30	,	,	PUNCT
ijtc-778	94	31	as	as	SCONJ
ijtc-778	94	32	amended	amend	VERB
ijtc-778	94	33	by	by	ADP
ijtc-778	94	34	law	law	NOUN
ijtc-778	94	35	of	of	ADP
ijtc-778	94	36	the	the	DET
ijtc-778	94	37	republic	republic	NOUN
ijtc-778	94	38	of	of	ADP
ijtc-778	94	39	indonesia	indonesia	PROPN
ijtc-778	94	40	number	number	NOUN
ijtc-778	94	41	7	7	NUM
ijtc-778	94	42	of	of	ADP
ijtc-778	94	43	2021	2021	NUM
ijtc-778	94	44	in	in	ADP
ijtc-778	94	45	the	the	DET
ijtc-778	94	46	general	general	ADJ
ijtc-778	94	47	provisions	provision	NOUN
ijtc-778	94	48	and	and	CCONJ
ijtc-778	94	49	tax	tax	NOUN
ijtc-778	94	50	procedures	procedure	NOUN
ijtc-778	94	51	law	law	NOUN
ijtc-778	94	52	,	,	PUNCT
ijtc-778	94	53	criminal	criminal	ADJ
ijtc-778	94	54	acts	act	NOUN
ijtc-778	94	55	can	can	AUX
ijtc-778	94	56	be	be	AUX
ijtc-778	94	57	categorized	categorize	VERB
ijtc-778	94	58	as	as	SCONJ
ijtc-778	94	59	follows	follow	VERB
ijtc-778	94	60	:	:	PUNCT
ijtc-778	94	61	criminal	criminal	ADJ
ijtc-778	94	62	acts	act	NOUN
ijtc-778	94	63	in	in	ADP
ijtc-778	94	64	the	the	DET
ijtc-778	94	65	field	field	NOUN
ijtc-778	94	66	of	of	ADP
ijtc-778	94	67	taxation	taxation	NOUN
ijtc-778	94	68	according	accord	VERB
ijtc-778	94	69	to	to	ADP
ijtc-778	94	70	article	article	NOUN
ijtc-778	94	71	38	38	NUM
ijtc-778	94	72	of	of	ADP
ijtc-778	94	73	the	the	DET
ijtc-778	94	74	kup	kup	PROPN
ijtc-778	94	75	law	law	NOUN
ijtc-778	94	76	article	article	NOUN
ijtc-778	94	77	38	38	NUM
ijtc-778	94	78	of	of	ADP
ijtc-778	94	79	the	the	DET
ijtc-778	94	80	indonesian	indonesian	ADJ
ijtc-778	94	81	tax	tax	NOUN
ijtc-778	94	82	law	law	NOUN
ijtc-778	94	83	(	(	PUNCT
ijtc-778	94	84	kup	kup	PROPN
ijtc-778	94	85	law	law	NOUN
ijtc-778	94	86	)	)	PUNCT
ijtc-778	94	87	deals	deal	NOUN
ijtc-778	94	88	with	with	ADP
ijtc-778	94	89	criminal	criminal	ADJ
ijtc-778	94	90	offenses	offense	NOUN
ijtc-778	94	91	in	in	ADP
ijtc-778	94	92	taxation	taxation	NOUN
ijtc-778	94	93	that	that	PRON
ijtc-778	94	94	result	result	VERB
ijtc-778	94	95	from	from	ADP
ijtc-778	94	96	negligence	negligence	NOUN
ijtc-778	94	97	by	by	ADP
ijtc-778	94	98	taxpayers	taxpayer	NOUN
ijtc-778	94	99	in	in	ADP
ijtc-778	94	100	fulfilling	fulfil	VERB
ijtc-778	94	101	their	their	PRON
ijtc-778	94	102	tax	tax	NOUN
ijtc-778	94	103	obligations	obligation	NOUN
ijtc-778	94	104	.	.	PUNCT
ijtc-778	95	1	it	it	PRON
ijtc-778	95	2	is	be	AUX
ijtc-778	95	3	stated	state	VERB
ijtc-778	95	4	that	that	SCONJ
ijtc-778	95	5	due	due	ADP
ijtc-778	95	6	to	to	ADP
ijtc-778	95	7	their	their	PRON
ijtc-778	95	8	negligence	negligence	NOUN
ijtc-778	95	9	,	,	PUNCT
ijtc-778	95	10	individuals	individual	NOUN
ijtc-778	95	11	who	who	PRON
ijtc-778	95	12	fail	fail	VERB
ijtc-778	95	13	to	to	PART
ijtc-778	95	14	submit	submit	VERB
ijtc-778	95	15	tax	tax	NOUN
ijtc-778	95	16	returns	return	NOUN
ijtc-778	95	17	,	,	PUNCT
ijtc-778	95	18	to	to	PART
ijtc-778	95	19	submit	submit	VERB
ijtc-778	95	20	incorrect	incorrect	ADJ
ijtc-778	95	21	or	or	CCONJ
ijtc-778	95	22	incomplete	incomplete	ADJ
ijtc-778	95	23	tax	tax	NOUN
ijtc-778	95	24	returns	return	NOUN
ijtc-778	95	25	,	,	PUNCT
ijtc-778	95	26	or	or	CCONJ
ijtc-778	95	27	provide	provide	VERB
ijtc-778	95	28	incorrect	incorrect	ADJ
ijtc-778	95	29	information	information	NOUN
ijtc-778	95	30	that	that	PRON
ijtc-778	95	31	leads	lead	VERB
ijtc-778	95	32	to	to	ADP
ijtc-778	95	33	losses	loss	NOUN
ijtc-778	95	34	in	in	ADP
ijtc-778	95	35	state	state	NOUN
ijtc-778	95	36	revenue	revenue	NOUN
ijtc-778	95	37	will	will	AUX
ijtc-778	95	38	be	be	AUX
ijtc-778	95	39	subject	subject	ADJ
ijtc-778	95	40	to	to	ADP
ijtc-778	95	41	penalties	penalty	NOUN
ijtc-778	95	42	.	.	PUNCT
ijtc-778	96	1	the	the	DET
ijtc-778	96	2	penalties	penalty	NOUN
ijtc-778	96	3	include	include	VERB
ijtc-778	96	4	a	a	DET
ijtc-778	96	5	minimum	minimum	ADJ
ijtc-778	96	6	fine	fine	NOUN
ijtc-778	96	7	of	of	ADP
ijtc-778	96	8	one	one	NUM
ijtc-778	96	9	time	time	NOUN
ijtc-778	96	10	the	the	DET
ijtc-778	96	11	amount	amount	NOUN
ijtc-778	96	12	of	of	ADP
ijtc-778	96	13	unpaid	unpaid	NOUN
ijtc-778	96	14	or	or	CCONJ
ijtc-778	96	15	underpaid	underpaid	ADJ
ijtc-778	96	16	taxes	taxis	NOUN
ijtc-778	96	17	and	and	CCONJ
ijtc-778	96	18	a	a	DET
ijtc-778	96	19	maximum	maximum	ADJ
ijtc-778	96	20	fine	fine	NOUN
ijtc-778	96	21	of	of	ADP
ijtc-778	96	22	two	two	NUM
ijtc-778	96	23	times	time	NOUN
ijtc-778	96	24	the	the	DET
ijtc-778	96	25	amount	amount	NOUN
ijtc-778	96	26	of	of	ADP
ijtc-778	96	27	unpaid	unpaid	NOUN
ijtc-778	96	28	or	or	CCONJ
ijtc-778	96	29	underpaid	underpaid	ADJ
ijtc-778	96	30	taxes	taxis	NOUN
ijtc-778	96	31	,	,	PUNCT
ijtc-778	96	32	as	as	ADV
ijtc-778	96	33	well	well	ADV
ijtc-778	96	34	as	as	ADP
ijtc-778	96	35	imprisonment	imprisonment	NOUN
ijtc-778	96	36	from	from	ADP
ijtc-778	96	37	a	a	DET
ijtc-778	96	38	minimum	minimum	NOUN
ijtc-778	96	39	of	of	ADP
ijtc-778	96	40	three	three	NUM
ijtc-778	96	41	months	month	NOUN
ijtc-778	96	42	to	to	ADP
ijtc-778	96	43	a	a	DET
ijtc-778	96	44	maximum	maximum	NOUN
ijtc-778	96	45	of	of	ADP
ijtc-778	96	46	one	one	NUM
ijtc-778	96	47	year	year	NOUN
ijtc-778	96	48	.	.	PUNCT
ijtc-778	97	1	the	the	DET
ijtc-778	97	2	indonesian	indonesian	ADJ
ijtc-778	97	3	tax	tax	NOUN
ijtc-778	97	4	law	law	NOUN
ijtc-778	97	5	(	(	PUNCT
ijtc-778	97	6	kup	kup	PROPN
ijtc-778	97	7	law	law	PROPN
ijtc-778	97	8	)	)	PUNCT
ijtc-778	97	9	regulates	regulate	VERB
ijtc-778	97	10	criminal	criminal	ADJ
ijtc-778	97	11	acts	act	NOUN
ijtc-778	97	12	related	relate	VERB
ijtc-778	97	13	to	to	ADP
ijtc-778	97	14	taxpayers	taxpayer	NOUN
ijtc-778	97	15	'	'	PART
ijtc-778	97	16	tax	tax	NOUN
ijtc-778	97	17	obligations	obligation	NOUN
ijtc-778	97	18	.	.	PUNCT
ijtc-778	98	1	article	article	NOUN
ijtc-778	98	2	38	38	NUM
ijtc-778	98	3	of	of	ADP
ijtc-778	98	4	the	the	DET
ijtc-778	98	5	kup	kup	PROPN
ijtc-778	98	6	law	law	PROPN
ijtc-778	98	7	specifically	specifically	ADV
ijtc-778	98	8	addresses	address	VERB
ijtc-778	98	9	negligence	negligence	NOUN
ijtc-778	98	10	on	on	ADP
ijtc-778	98	11	the	the	DET
ijtc-778	98	12	part	part	NOUN
ijtc-778	98	13	of	of	ADP
ijtc-778	98	14	taxpayers	taxpayer	NOUN
ijtc-778	98	15	,	,	PUNCT
ijtc-778	98	16	which	which	PRON
ijtc-778	98	17	refers	refer	VERB
ijtc-778	98	18	to	to	ADP
ijtc-778	98	19	unintentional	unintentional	ADJ
ijtc-778	98	20	actions	action	NOUN
ijtc-778	98	21	,	,	PUNCT
ijtc-778	98	22	carelessness	carelessness	NOUN
ijtc-778	98	23	,	,	PUNCT
ijtc-778	98	24	or	or	CCONJ
ijtc-778	98	25	lack	lack	NOUN
ijtc-778	98	26	of	of	ADP
ijtc-778	98	27	attention	attention	NOUN
ijtc-778	98	28	to	to	ADP
ijtc-778	98	29	tax	tax	NOUN
ijtc-778	98	30	responsibilities	responsibility	NOUN
ijtc-778	98	31	.	.	PUNCT
ijtc-778	99	1	one	one	NUM
ijtc-778	99	2	of	of	ADP
ijtc-778	99	3	the	the	DET
ijtc-778	99	4	criminal	criminal	ADJ
ijtc-778	99	5	acts	act	NOUN
ijtc-778	99	6	specified	specify	VERB
ijtc-778	99	7	in	in	ADP
ijtc-778	99	8	article	article	NOUN
ijtc-778	99	9	38	38	NUM
ijtc-778	99	10	is	be	AUX
ijtc-778	99	11	the	the	DET
ijtc-778	99	12	failure	failure	NOUN
ijtc-778	99	13	to	to	PART
ijtc-778	99	14	file	file	VERB
ijtc-778	99	15	tax	tax	NOUN
ijtc-778	99	16	returns	return	NOUN
ijtc-778	99	17	.	.	PUNCT
ijtc-778	100	1	taxpayers	taxpayer	NOUN
ijtc-778	100	2	are	be	AUX
ijtc-778	100	3	required	require	VERB
ijtc-778	100	4	to	to	PART
ijtc-778	100	5	submit	submit	VERB
ijtc-778	100	6	notification	notification	NOUN
ijtc-778	100	7	letters	letter	NOUN
ijtc-778	100	8	that	that	PRON
ijtc-778	100	9	report	report	VERB
ijtc-778	100	10	their	their	PRON
ijtc-778	100	11	tax	tax	NOUN
ijtc-778	100	12	calculations	calculation	NOUN
ijtc-778	100	13	,	,	PUNCT
ijtc-778	100	14	payments	payment	NOUN
ijtc-778	100	15	,	,	PUNCT
ijtc-778	100	16	taxable	taxable	ADJ
ijtc-778	100	17	objects	object	NOUN
ijtc-778	100	18	,	,	PUNCT
ijtc-778	100	19	assets	asset	NOUN
ijtc-778	100	20	,	,	PUNCT
ijtc-778	100	21	and	and	CCONJ
ijtc-778	100	22	liabilities	liability	NOUN
ijtc-778	100	23	.	.	PUNCT
ijtc-778	101	1	timely	timely	ADJ
ijtc-778	101	2	and	and	CCONJ
ijtc-778	101	3	accurate	accurate	ADJ
ijtc-778	101	4	submission	submission	NOUN
ijtc-778	101	5	of	of	ADP
ijtc-778	101	6	these	these	DET
ijtc-778	101	7	notification	notification	NOUN
ijtc-778	101	8	letters	letter	NOUN
ijtc-778	101	9	is	be	AUX
ijtc-778	101	10	crucial	crucial	ADJ
ijtc-778	101	11	for	for	ADP
ijtc-778	101	12	fulfilling	fulfil	VERB
ijtc-778	101	13	tax	tax	NOUN
ijtc-778	101	14	obligations	obligation	NOUN
ijtc-778	101	15	and	and	CCONJ
ijtc-778	101	16	maintaining	maintain	VERB
ijtc-778	101	17	a	a	DET
ijtc-778	101	18	transparent	transparent	ADJ
ijtc-778	101	19	and	and	CCONJ
ijtc-778	101	20	effective	effective	ADJ
ijtc-778	101	21	tax	tax	NOUN
ijtc-778	101	22	system	system	NOUN
ijtc-778	101	23	.	.	PUNCT
ijtc-778	102	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	102	2	juridical	juridical	ADJ
ijtc-778	102	3	analysis	analysis	NOUN
ijtc-778	102	4	of	of	ADP
ijtc-778	102	5	tax	tax	NOUN
ijtc-778	102	6	criminal	criminal	ADJ
ijtc-778	102	7	law	law	NOUN
ijtc-778	102	8	enforcement	enforcement	NOUN
ijtc-778	102	9	:	:	PUNCT
ijtc-778	102	10	an	an	DET
ijtc-778	102	11	overview	overview	NOUN
ijtc-778	102	12	of	of	ADP
ijtc-778	102	13	legal	legal	ADJ
ijtc-778	102	14	regulations	regulation	NOUN
ijtc-778	102	15	and	and	CCONJ
ijtc-778	102	16	its	its	PRON
ijtc-778	102	17	implementation	implementation	NOUN
ijtc-778	102	18	in	in	ADP
ijtc-778	102	19	indonesia	indonesia	PROPN
ijtc-778	102	20	silalahi	silalahi	NOUN
ijtc-778	102	21	567	567	NUM
ijtc-778	102	22	|	|	ADV
ijtc-778	102	23	ilomata	ilomata	PROPN
ijtc-778	102	24	international	international	ADJ
ijtc-778	102	25	journal	journal	NOUN
ijtc-778	102	26	of	of	ADP
ijtc-778	102	27	tax	tax	PROPN
ijtc-778	102	28	&	&	CCONJ
ijtc-778	102	29	accounting	accounting	NOUN
ijtc-778	102	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-778	102	31	furthermore	furthermore	ADV
ijtc-778	102	32	,	,	PUNCT
ijtc-778	102	33	submitting	submit	VERB
ijtc-778	102	34	tax	tax	NOUN
ijtc-778	102	35	returns	return	NOUN
ijtc-778	102	36	with	with	ADP
ijtc-778	102	37	incorrect	incorrect	ADJ
ijtc-778	102	38	or	or	CCONJ
ijtc-778	102	39	incomplete	incomplete	ADJ
ijtc-778	102	40	information	information	NOUN
ijtc-778	102	41	,	,	PUNCT
ijtc-778	102	42	or	or	CCONJ
ijtc-778	102	43	attaching	attach	VERB
ijtc-778	102	44	false	false	ADJ
ijtc-778	102	45	information	information	NOUN
ijtc-778	102	46	,	,	PUNCT
ijtc-778	102	47	is	be	AUX
ijtc-778	102	48	also	also	ADV
ijtc-778	102	49	considered	consider	VERB
ijtc-778	102	50	a	a	DET
ijtc-778	102	51	criminal	criminal	ADJ
ijtc-778	102	52	act	act	NOUN
ijtc-778	102	53	.	.	PUNCT
ijtc-778	103	1	the	the	DET
ijtc-778	103	2	notification	notification	NOUN
ijtc-778	103	3	letter	letter	NOUN
ijtc-778	103	4	must	must	AUX
ijtc-778	103	5	be	be	AUX
ijtc-778	103	6	filled	fill	VERB
ijtc-778	103	7	out	out	ADP
ijtc-778	103	8	accurately	accurately	ADV
ijtc-778	103	9	with	with	ADP
ijtc-778	103	10	complete	complete	ADJ
ijtc-778	103	11	and	and	CCONJ
ijtc-778	103	12	clear	clear	ADJ
ijtc-778	103	13	information	information	NOUN
ijtc-778	103	14	in	in	ADP
ijtc-778	103	15	indonesian	indonesian	ADJ
ijtc-778	103	16	using	use	VERB
ijtc-778	103	17	latin	latin	ADJ
ijtc-778	103	18	letters	letter	NOUN
ijtc-778	103	19	and	and	CCONJ
ijtc-778	103	20	arabic	arabic	ADJ
ijtc-778	103	21	numerals	numeral	NOUN
ijtc-778	103	22	prior	prior	ADV
ijtc-778	103	23	to	to	ADP
ijtc-778	103	24	being	be	AUX
ijtc-778	103	25	signed	sign	VERB
ijtc-778	103	26	and	and	CCONJ
ijtc-778	103	27	submitted	submit	VERB
ijtc-778	103	28	to	to	ADP
ijtc-778	103	29	the	the	DET
ijtc-778	103	30	relevant	relevant	ADJ
ijtc-778	103	31	tax	tax	NOUN
ijtc-778	103	32	authority	authority	NOUN
ijtc-778	103	33	office	office	NOUN
ijtc-778	103	34	,	,	PUNCT
ijtc-778	103	35	unless	unless	SCONJ
ijtc-778	103	36	exempted.(putra	exempted.(putra	ADJ
ijtc-778	103	37	2019	2019	NUM
ijtc-778	103	38	)	)	PUNCT
ijtc-778	103	39	attachments	attachment	NOUN
ijtc-778	103	40	accompanying	accompany	VERB
ijtc-778	103	41	the	the	DET
ijtc-778	103	42	notification	notification	NOUN
ijtc-778	103	43	letter	letter	NOUN
ijtc-778	103	44	should	should	AUX
ijtc-778	103	45	contain	contain	VERB
ijtc-778	103	46	truthful	truthful	ADJ
ijtc-778	103	47	information	information	NOUN
ijtc-778	103	48	,	,	PUNCT
ijtc-778	103	49	and	and	CCONJ
ijtc-778	103	50	failure	failure	NOUN
ijtc-778	103	51	to	to	PART
ijtc-778	103	52	include	include	VERB
ijtc-778	103	53	required	require	VERB
ijtc-778	103	54	attachments	attachment	NOUN
ijtc-778	103	55	renders	render	VERB
ijtc-778	103	56	the	the	DET
ijtc-778	103	57	letter	letter	NOUN
ijtc-778	103	58	invalid	invalid	ADJ
ijtc-778	103	59	.	.	PUNCT
ijtc-778	104	1	it	it	PRON
ijtc-778	104	2	is	be	AUX
ijtc-778	104	3	important	important	ADJ
ijtc-778	104	4	to	to	PART
ijtc-778	104	5	avoid	avoid	VERB
ijtc-778	104	6	attaching	attach	VERB
ijtc-778	104	7	false	false	ADJ
ijtc-778	104	8	information	information	NOUN
ijtc-778	104	9	or	or	CCONJ
ijtc-778	104	10	providing	provide	VERB
ijtc-778	104	11	incorrect	incorrect	ADJ
ijtc-778	104	12	or	or	CCONJ
ijtc-778	104	13	incomplete	incomplete	ADJ
ijtc-778	104	14	details	detail	NOUN
ijtc-778	104	15	in	in	ADP
ijtc-778	104	16	the	the	DET
ijtc-778	104	17	notification	notification	NOUN
ijtc-778	104	18	letter	letter	NOUN
ijtc-778	104	19	.	.	PUNCT
ijtc-778	105	1	compliance	compliance	NOUN
ijtc-778	105	2	with	with	ADP
ijtc-778	105	3	tax	tax	NOUN
ijtc-778	105	4	obligations	obligation	NOUN
ijtc-778	105	5	,	,	PUNCT
ijtc-778	105	6	including	include	VERB
ijtc-778	105	7	the	the	DET
ijtc-778	105	8	timely	timely	ADJ
ijtc-778	105	9	submission	submission	NOUN
ijtc-778	105	10	of	of	ADP
ijtc-778	105	11	accurate	accurate	ADJ
ijtc-778	105	12	and	and	CCONJ
ijtc-778	105	13	complete	complete	ADJ
ijtc-778	105	14	notification	notification	NOUN
ijtc-778	105	15	letters	letter	NOUN
ijtc-778	105	16	,	,	PUNCT
ijtc-778	105	17	is	be	AUX
ijtc-778	105	18	crucial	crucial	ADJ
ijtc-778	105	19	for	for	ADP
ijtc-778	105	20	maintaining	maintain	VERB
ijtc-778	105	21	tax	tax	NOUN
ijtc-778	105	22	transparency	transparency	NOUN
ijtc-778	105	23	and	and	CCONJ
ijtc-778	105	24	effective	effective	ADJ
ijtc-778	105	25	tax	tax	NOUN
ijtc-778	105	26	administration	administration	NOUN
ijtc-778	105	27	under	under	ADP
ijtc-778	105	28	the	the	DET
ijtc-778	105	29	kup	kup	PROPN
ijtc-778	105	30	law	law	NOUN
ijtc-778	105	31	.	.	PUNCT
ijtc-778	106	1	criminal	criminal	ADJ
ijtc-778	106	2	acts	act	NOUN
ijtc-778	106	3	in	in	ADP
ijtc-778	106	4	the	the	DET
ijtc-778	106	5	field	field	NOUN
ijtc-778	106	6	of	of	ADP
ijtc-778	106	7	taxation	taxation	NOUN
ijtc-778	106	8	according	accord	VERB
ijtc-778	106	9	to	to	ADP
ijtc-778	106	10	article	article	NOUN
ijtc-778	106	11	39	39	NUM
ijtc-778	106	12	of	of	ADP
ijtc-778	106	13	the	the	DET
ijtc-778	106	14	kup	kup	PROPN
ijtc-778	106	15	law	law	NOUN
ijtc-778	106	16	article	article	NOUN
ijtc-778	106	17	39	39	NUM
ijtc-778	106	18	of	of	ADP
ijtc-778	106	19	the	the	DET
ijtc-778	106	20	indonesian	indonesian	ADJ
ijtc-778	106	21	tax	tax	NOUN
ijtc-778	106	22	law	law	NOUN
ijtc-778	106	23	(	(	PUNCT
ijtc-778	106	24	kup	kup	PROPN
ijtc-778	106	25	law	law	NOUN
ijtc-778	106	26	)	)	PUNCT
ijtc-778	106	27	deals	deal	NOUN
ijtc-778	106	28	with	with	ADP
ijtc-778	106	29	intentional	intentional	ADJ
ijtc-778	106	30	criminal	criminal	ADJ
ijtc-778	106	31	offenses	offense	NOUN
ijtc-778	106	32	in	in	ADP
ijtc-778	106	33	taxation	taxation	NOUN
ijtc-778	106	34	.	.	PUNCT
ijtc-778	107	1	while	while	SCONJ
ijtc-778	107	2	negligence	negligence	NOUN
ijtc-778	107	3	is	be	AUX
ijtc-778	107	4	explicitly	explicitly	ADV
ijtc-778	107	5	defined	define	VERB
ijtc-778	107	6	in	in	ADP
ijtc-778	107	7	article	article	NOUN
ijtc-778	107	8	38	38	NUM
ijtc-778	107	9	,	,	PUNCT
ijtc-778	107	10	the	the	DET
ijtc-778	107	11	concept	concept	NOUN
ijtc-778	107	12	of	of	ADP
ijtc-778	107	13	intent	intent	NOUN
ijtc-778	107	14	is	be	AUX
ijtc-778	107	15	not	not	PART
ijtc-778	107	16	specifically	specifically	ADV
ijtc-778	107	17	outlined	outline	VERB
ijtc-778	107	18	in	in	ADP
ijtc-778	107	19	the	the	DET
ijtc-778	107	20	kup	kup	PROPN
ijtc-778	107	21	law	law	NOUN
ijtc-778	107	22	.	.	PUNCT
ijtc-778	108	1	article	article	NOUN
ijtc-778	108	2	39	39	NUM
ijtc-778	108	3	,	,	PUNCT
ijtc-778	108	4	paragraph	paragraph	NOUN
ijtc-778	108	5	(	(	PUNCT
ijtc-778	108	6	1	1	NUM
ijtc-778	108	7	)	)	PUNCT
ijtc-778	108	8	lists	list	VERB
ijtc-778	108	9	various	various	ADJ
ijtc-778	108	10	deliberate	deliberate	ADJ
ijtc-778	108	11	offenses	offense	NOUN
ijtc-778	108	12	,	,	PUNCT
ijtc-778	108	13	such	such	ADJ
ijtc-778	108	14	as	as	ADP
ijtc-778	108	15	failure	failure	NOUN
ijtc-778	108	16	to	to	PART
ijtc-778	108	17	register	register	VERB
ijtc-778	108	18	for	for	ADP
ijtc-778	108	19	taxpayer	taxpayer	NOUN
ijtc-778	108	20	identification	identification	NOUN
ijtc-778	108	21	numbers	number	NOUN
ijtc-778	108	22	(	(	PUNCT
ijtc-778	108	23	tins	tin	NOUN
ijtc-778	108	24	)	)	PUNCT
ijtc-778	108	25	or	or	CCONJ
ijtc-778	108	26	vat	vat	NOUN
ijtc-778	108	27	registration	registration	NOUN
ijtc-778	108	28	,	,	PUNCT
ijtc-778	108	29	misuse	misuse	NOUN
ijtc-778	108	30	of	of	ADP
ijtc-778	108	31	tins	tin	NOUN
ijtc-778	108	32	or	or	CCONJ
ijtc-778	108	33	vat	vat	NOUN
ijtc-778	108	34	registration	registration	NOUN
ijtc-778	108	35	,	,	PUNCT
ijtc-778	108	36	failure	failure	NOUN
ijtc-778	108	37	to	to	PART
ijtc-778	108	38	file	file	VERB
ijtc-778	108	39	tax	tax	NOUN
ijtc-778	108	40	returns	return	NOUN
ijtc-778	108	41	,	,	PUNCT
ijtc-778	108	42	submission	submission	NOUN
ijtc-778	108	43	of	of	ADP
ijtc-778	108	44	incorrect	incorrect	ADJ
ijtc-778	108	45	or	or	CCONJ
ijtc-778	108	46	incomplete	incomplete	ADJ
ijtc-778	108	47	tax	tax	NOUN
ijtc-778	108	48	returns	return	NOUN
ijtc-778	108	49	or	or	CCONJ
ijtc-778	108	50	information	information	NOUN
ijtc-778	108	51	,	,	PUNCT
ijtc-778	108	52	refusal	refusal	NOUN
ijtc-778	108	53	to	to	PART
ijtc-778	108	54	undergo	undergo	VERB
ijtc-778	108	55	an	an	DET
ijtc-778	108	56	audit	audit	NOUN
ijtc-778	108	57	,	,	PUNCT
ijtc-778	108	58	presentation	presentation	NOUN
ijtc-778	108	59	of	of	ADP
ijtc-778	108	60	false	false	ADJ
ijtc-778	108	61	or	or	CCONJ
ijtc-778	108	62	forged	forge	VERB
ijtc-778	108	63	documents	document	NOUN
ijtc-778	108	64	,	,	PUNCT
ijtc-778	108	65	failure	failure	NOUN
ijtc-778	108	66	to	to	PART
ijtc-778	108	67	maintain	maintain	VERB
ijtc-778	108	68	proper	proper	ADJ
ijtc-778	108	69	bookkeeping	bookkeeping	NOUN
ijtc-778	108	70	or	or	CCONJ
ijtc-778	108	71	provide	provide	VERB
ijtc-778	108	72	required	required	ADJ
ijtc-778	108	73	documents	document	NOUN
ijtc-778	108	74	,	,	PUNCT
ijtc-778	108	75	and	and	CCONJ
ijtc-778	108	76	failure	failure	NOUN
ijtc-778	108	77	to	to	PART
ijtc-778	108	78	remit	remit	VERB
ijtc-778	108	79	withheld	withhold	VERB
ijtc-778	108	80	taxes	taxis	NOUN
ijtc-778	108	81	.	.	PUNCT
ijtc-778	109	1	these	these	DET
ijtc-778	109	2	offenses	offense	NOUN
ijtc-778	109	3	,	,	PUNCT
ijtc-778	109	4	which	which	PRON
ijtc-778	109	5	lead	lead	VERB
ijtc-778	109	6	to	to	ADP
ijtc-778	109	7	state	state	NOUN
ijtc-778	109	8	revenue	revenue	NOUN
ijtc-778	109	9	losses	loss	NOUN
ijtc-778	109	10	,	,	PUNCT
ijtc-778	109	11	are	be	AUX
ijtc-778	109	12	subject	subject	ADJ
ijtc-778	109	13	to	to	ADP
ijtc-778	109	14	penalties	penalty	NOUN
ijtc-778	109	15	that	that	PRON
ijtc-778	109	16	include	include	VERB
ijtc-778	109	17	six	six	NUM
ijtc-778	109	18	months	month	NOUN
ijtc-778	109	19	to	to	ADP
ijtc-778	109	20	six	six	NUM
ijtc-778	109	21	years	year	NOUN
ijtc-778	109	22	imprisonment	imprisonment	NOUN
ijtc-778	109	23	and	and	CCONJ
ijtc-778	109	24	a	a	DET
ijtc-778	109	25	minimum	minimum	NOUN
ijtc-778	109	26	fine	fine	NOUN
ijtc-778	109	27	from	from	ADP
ijtc-778	109	28	two	two	NUM
ijtc-778	109	29	times	time	NOUN
ijtc-778	109	30	the	the	DET
ijtc-778	109	31	amount	amount	NOUN
ijtc-778	109	32	of	of	ADP
ijtc-778	109	33	unpaid	unpaid	NOUN
ijtc-778	109	34	or	or	CCONJ
ijtc-778	109	35	underpaid	underpaid	ADJ
ijtc-778	109	36	taxes	taxis	NOUN
ijtc-778	109	37	,	,	PUNCT
ijtc-778	109	38	up	up	ADP
ijtc-778	109	39	to	to	ADP
ijtc-778	109	40	a	a	DET
ijtc-778	109	41	maximum	maximum	ADJ
ijtc-778	109	42	fine	fine	NOUN
ijtc-778	109	43	of	of	ADP
ijtc-778	109	44	four	four	NUM
ijtc-778	109	45	times	time	NOUN
ijtc-778	109	46	the	the	DET
ijtc-778	109	47	amount	amount	NOUN
ijtc-778	109	48	of	of	ADP
ijtc-778	109	49	unpaid	unpaid	NOUN
ijtc-778	109	50	or	or	CCONJ
ijtc-778	109	51	underpaid	underpaid	ADJ
ijtc-778	109	52	taxes	taxis	NOUN
ijtc-778	109	53	.	.	PUNCT
ijtc-778	110	1	paragraph	paragraph	NOUN
ijtc-778	110	2	(	(	PUNCT
ijtc-778	110	3	2	2	NUM
ijtc-778	110	4	)	)	PUNCT
ijtc-778	110	5	states	state	VERB
ijtc-778	110	6	that	that	SCONJ
ijtc-778	110	7	if	if	SCONJ
ijtc-778	110	8	a	a	DET
ijtc-778	110	9	person	person	NOUN
ijtc-778	110	10	commits	commit	VERB
ijtc-778	110	11	another	another	DET
ijtc-778	110	12	tax	tax	NOUN
ijtc-778	110	13	crime	crime	NOUN
ijtc-778	110	14	within	within	ADP
ijtc-778	110	15	one	one	NUM
ijtc-778	110	16	year	year	NOUN
ijtc-778	110	17	after	after	ADP
ijtc-778	110	18	completing	complete	VERB
ijtc-778	110	19	a	a	DET
ijtc-778	110	20	previous	previous	ADJ
ijtc-778	110	21	imprisonment	imprisonment	NOUN
ijtc-778	110	22	sentence	sentence	NOUN
ijtc-778	110	23	,	,	PUNCT
ijtc-778	110	24	the	the	DET
ijtc-778	110	25	criminal	criminal	ADJ
ijtc-778	110	26	penalties	penalty	NOUN
ijtc-778	110	27	will	will	AUX
ijtc-778	110	28	be	be	AUX
ijtc-778	110	29	extended	extend	VERB
ijtc-778	110	30	by	by	ADP
ijtc-778	110	31	one	one	NUM
ijtc-778	110	32	to	to	ADP
ijtc-778	110	33	two	two	NUM
ijtc-778	110	34	times	time	NOUN
ijtc-778	110	35	.	.	PUNCT
ijtc-778	111	1	paragraph	paragraph	NOUN
ijtc-778	111	2	(	(	PUNCT
ijtc-778	111	3	3	3	X
ijtc-778	111	4	)	)	PUNCT
ijtc-778	111	5	addresses	address	NOUN
ijtc-778	111	6	attempts	attempt	VERB
ijtc-778	111	7	to	to	PART
ijtc-778	111	8	commit	commit	VERB
ijtc-778	111	9	tax	tax	NOUN
ijtc-778	111	10	crimes	crime	NOUN
ijtc-778	111	11	related	relate	VERB
ijtc-778	111	12	to	to	ADP
ijtc-778	111	13	misuse	misuse	NOUN
ijtc-778	111	14	of	of	ADP
ijtc-778	111	15	tins	tin	NOUN
ijtc-778	111	16	or	or	CCONJ
ijtc-778	111	17	vat	vat	NOUN
ijtc-778	111	18	registration	registration	NOUN
ijtc-778	111	19	,	,	PUNCT
ijtc-778	111	20	and	and	CCONJ
ijtc-778	111	21	filing	file	VERB
ijtc-778	111	22	incorrect	incorrect	ADJ
ijtc-778	111	23	or	or	CCONJ
ijtc-778	111	24	incomplete	incomplete	ADJ
ijtc-778	111	25	tax	tax	NOUN
ijtc-778	111	26	returns	return	NOUN
ijtc-778	111	27	or	or	CCONJ
ijtc-778	111	28	information	information	NOUN
ijtc-778	111	29	in	in	ADP
ijtc-778	111	30	the	the	DET
ijtc-778	111	31	context	context	NOUN
ijtc-778	111	32	of	of	ADP
ijtc-778	111	33	applying	apply	VERB
ijtc-778	111	34	for	for	ADP
ijtc-778	111	35	tax	tax	NOUN
ijtc-778	111	36	refunds	refund	NOUN
ijtc-778	111	37	,	,	PUNCT
ijtc-778	111	38	carryover	carryover	NOUN
ijtc-778	111	39	of	of	ADP
ijtc-778	111	40	taxes	taxis	NOUN
ijtc-778	111	41	,	,	PUNCT
ijtc-778	111	42	or	or	CCONJ
ijtc-778	111	43	tax	tax	NOUN
ijtc-778	111	44	crediting	crediting	NOUN
ijtc-778	111	45	.	.	PUNCT
ijtc-778	112	1	the	the	DET
ijtc-778	112	2	penalties	penalty	NOUN
ijtc-778	112	3	for	for	ADP
ijtc-778	112	4	such	such	ADJ
ijtc-778	112	5	attempts	attempt	NOUN
ijtc-778	112	6	include	include	VERB
ijtc-778	112	7	imprisonment	imprisonment	NOUN
ijtc-778	112	8	ranging	range	VERB
ijtc-778	112	9	from	from	ADP
ijtc-778	112	10	six	six	NUM
ijtc-778	112	11	months	month	NOUN
ijtc-778	112	12	to	to	ADP
ijtc-778	112	13	two	two	NUM
ijtc-778	112	14	years	year	NOUN
ijtc-778	112	15	,	,	PUNCT
ijtc-778	112	16	a	a	DET
ijtc-778	112	17	minimum	minimum	ADJ
ijtc-778	112	18	fine	fine	NOUN
ijtc-778	112	19	of	of	ADP
ijtc-778	112	20	two	two	NUM
ijtc-778	112	21	times	time	NOUN
ijtc-778	112	22	the	the	DET
ijtc-778	112	23	amount	amount	NOUN
ijtc-778	112	24	of	of	ADP
ijtc-778	112	25	the	the	DET
ijtc-778	112	26	applied	apply	VERB
ijtc-778	112	27	tax	tax	NOUN
ijtc-778	112	28	refunds	refund	NOUN
ijtc-778	112	29	and/or	and/or	CCONJ
ijtc-778	112	30	carryover	carryover	NOUN
ijtc-778	112	31	of	of	ADP
ijtc-778	112	32	taxes	taxis	NOUN
ijtc-778	112	33	and/or	and/or	CCONJ
ijtc-778	112	34	tax	tax	NOUN
ijtc-778	112	35	crediting	crediting	NOUN
ijtc-778	112	36	,	,	PUNCT
ijtc-778	112	37	and	and	CCONJ
ijtc-778	112	38	a	a	DET
ijtc-778	112	39	maximum	maximum	ADJ
ijtc-778	112	40	fine	fine	NOUN
ijtc-778	112	41	of	of	ADP
ijtc-778	112	42	four	four	NUM
ijtc-778	112	43	times	time	NOUN
ijtc-778	112	44	the	the	DET
ijtc-778	112	45	amount	amount	NOUN
ijtc-778	112	46	of	of	ADP
ijtc-778	112	47	the	the	DET
ijtc-778	112	48	applied	apply	VERB
ijtc-778	112	49	tax	tax	NOUN
ijtc-778	112	50	refunds	refund	NOUN
ijtc-778	112	51	and/or	and/or	CCONJ
ijtc-778	112	52	carryover	carryover	NOUN
ijtc-778	112	53	or	or	CCONJ
ijtc-778	112	54	crediting	crediting	NOUN
ijtc-778	112	55	.	.	PUNCT
ijtc-778	113	1	in	in	ADP
ijtc-778	113	2	the	the	DET
ijtc-778	113	3	determination	determination	NOUN
ijtc-778	113	4	of	of	ADP
ijtc-778	113	5	criminal	criminal	ADJ
ijtc-778	113	6	offenses	offense	NOUN
ijtc-778	113	7	,	,	PUNCT
ijtc-778	113	8	the	the	DET
ijtc-778	113	9	element	element	NOUN
ijtc-778	113	10	of	of	ADP
ijtc-778	113	11	intention	intention	NOUN
ijtc-778	113	12	(	(	PUNCT
ijtc-778	113	13	opzet	opzet	ADV
ijtc-778	113	14	)	)	PUNCT
ijtc-778	113	15	is	be	AUX
ijtc-778	113	16	crucial	crucial	ADJ
ijtc-778	113	17	.	.	PUNCT
ijtc-778	114	1	intention	intention	NOUN
ijtc-778	114	2	refers	refer	VERB
ijtc-778	114	3	to	to	ADP
ijtc-778	114	4	the	the	DET
ijtc-778	114	5	conscious	conscious	ADJ
ijtc-778	114	6	will	will	AUX
ijtc-778	114	7	directed	direct	VERB
ijtc-778	114	8	towards	towards	ADP
ijtc-778	114	9	committing	commit	VERB
ijtc-778	114	10	a	a	DET
ijtc-778	114	11	specific	specific	ADJ
ijtc-778	114	12	crime	crime	NOUN
ijtc-778	114	13	.	.	PUNCT
ijtc-778	115	1	proving	prove	VERB
ijtc-778	115	2	intentional	intentional	ADJ
ijtc-778	115	3	acts	act	NOUN
ijtc-778	115	4	requires	require	VERB
ijtc-778	115	5	demonstrating	demonstrate	VERB
ijtc-778	115	6	the	the	DET
ijtc-778	115	7	desire	desire	NOUN
ijtc-778	115	8	and	and	CCONJ
ijtc-778	115	9	knowledge	knowledge	NOUN
ijtc-778	115	10	(	(	PUNCT
ijtc-778	115	11	willens	willen	NOUN
ijtc-778	115	12	en	en	ADP
ijtc-778	115	13	wetens	weten	NOUN
ijtc-778	115	14	)	)	PUNCT
ijtc-778	115	15	of	of	ADP
ijtc-778	115	16	the	the	DET
ijtc-778	115	17	perpetrator	perpetrator	NOUN
ijtc-778	115	18	,	,	PUNCT
ijtc-778	115	19	meaning	mean	VERB
ijtc-778	115	20	they	they	PRON
ijtc-778	115	21	desired	desire	VERB
ijtc-778	115	22	the	the	DET
ijtc-778	115	23	act	act	NOUN
ijtc-778	115	24	and	and	CCONJ
ijtc-778	115	25	were	be	AUX
ijtc-778	115	26	aware	aware	ADJ
ijtc-778	115	27	of	of	ADP
ijtc-778	115	28	its	its	PRON
ijtc-778	115	29	consequences	consequence	NOUN
ijtc-778	115	30	.	.	PUNCT
ijtc-778	116	1	the	the	DET
ijtc-778	116	2	presence	presence	NOUN
ijtc-778	116	3	of	of	ADP
ijtc-778	116	4	intention	intention	NOUN
ijtc-778	116	5	is	be	AUX
ijtc-778	116	6	often	often	ADV
ijtc-778	116	7	established	establish	VERB
ijtc-778	116	8	based	base	VERB
ijtc-778	116	9	on	on	ADP
ijtc-778	116	10	the	the	DET
ijtc-778	116	11	circumstances	circumstance	NOUN
ijtc-778	116	12	and	and	CCONJ
ijtc-778	116	13	actions	action	NOUN
ijtc-778	116	14	of	of	ADP
ijtc-778	116	15	the	the	DET
ijtc-778	116	16	perpetrator	perpetrator	NOUN
ijtc-778	116	17	during	during	ADP
ijtc-778	116	18	the	the	DET
ijtc-778	116	19	alleged	alleged	ADJ
ijtc-778	116	20	unlawful	unlawful	ADJ
ijtc-778	116	21	act	act	NOUN
ijtc-778	116	22	.	.	PUNCT
ijtc-778	117	1	compliance	compliance	NOUN
ijtc-778	117	2	with	with	ADP
ijtc-778	117	3	tax	tax	NOUN
ijtc-778	117	4	obligations	obligation	NOUN
ijtc-778	117	5	,	,	PUNCT
ijtc-778	117	6	such	such	ADJ
ijtc-778	117	7	as	as	ADP
ijtc-778	117	8	registration	registration	NOUN
ijtc-778	117	9	,	,	PUNCT
ijtc-778	117	10	proper	proper	ADJ
ijtc-778	117	11	use	use	NOUN
ijtc-778	117	12	of	of	ADP
ijtc-778	117	13	the	the	DET
ijtc-778	117	14	taxpayer	taxpayer	NOUN
ijtc-778	117	15	identification	identification	NOUN
ijtc-778	117	16	number	number	NOUN
ijtc-778	117	17	(	(	PUNCT
ijtc-778	117	18	npwp	npwp	NOUN
ijtc-778	117	19	)	)	PUNCT
ijtc-778	117	20	,	,	PUNCT
ijtc-778	117	21	and	and	CCONJ
ijtc-778	117	22	not	not	PART
ijtc-778	117	23	obstructing	obstruct	VERB
ijtc-778	117	24	taxation	taxation	NOUN
ijtc-778	117	25	,	,	PUNCT
ijtc-778	117	26	is	be	AUX
ijtc-778	117	27	vital	vital	ADJ
ijtc-778	117	28	for	for	ADP
ijtc-778	117	29	maintaining	maintain	VERB
ijtc-778	117	30	tax	tax	NOUN
ijtc-778	117	31	transparency	transparency	NOUN
ijtc-778	117	32	,	,	PUNCT
ijtc-778	117	33	effective	effective	ADJ
ijtc-778	117	34	administration	administration	NOUN
ijtc-778	117	35	,	,	PUNCT
ijtc-778	117	36	and	and	CCONJ
ijtc-778	117	37	compliance	compliance	NOUN
ijtc-778	117	38	under	under	ADP
ijtc-778	117	39	the	the	DET
ijtc-778	117	40	kup	kup	PROPN
ijtc-778	117	41	law.(pratama	law.(pratama	PROPN
ijtc-778	117	42	2022	2022	NUM
ijtc-778	117	43	)	)	PUNCT
ijtc-778	117	44	criminal	criminal	ADJ
ijtc-778	117	45	acts	act	NOUN
ijtc-778	117	46	in	in	ADP
ijtc-778	117	47	the	the	DET
ijtc-778	117	48	field	field	NOUN
ijtc-778	117	49	of	of	ADP
ijtc-778	117	50	taxation	taxation	NOUN
ijtc-778	117	51	according	accord	VERB
ijtc-778	117	52	to	to	ADP
ijtc-778	117	53	article	article	NOUN
ijtc-778	117	54	39a	39a	NOUN
ijtc-778	117	55	of	of	ADP
ijtc-778	117	56	the	the	DET
ijtc-778	117	57	kup	kup	PROPN
ijtc-778	117	58	law	law	NOUN
ijtc-778	117	59	article	article	NOUN
ijtc-778	117	60	39a	39a	NOUN
ijtc-778	117	61	of	of	ADP
ijtc-778	117	62	the	the	DET
ijtc-778	117	63	taxation	taxation	NOUN
ijtc-778	117	64	law	law	NOUN
ijtc-778	117	65	(	(	PUNCT
ijtc-778	117	66	uu	uu	X
ijtc-778	117	67	kup	kup	PROPN
ijtc-778	117	68	)	)	PUNCT
ijtc-778	117	69	regulates	regulate	VERB
ijtc-778	117	70	criminal	criminal	ADJ
ijtc-778	117	71	offenses	offense	NOUN
ijtc-778	117	72	in	in	ADP
ijtc-778	117	73	taxation	taxation	NOUN
ijtc-778	117	74	,	,	PUNCT
ijtc-778	117	75	specifically	specifically	ADV
ijtc-778	117	76	pertaining	pertain	VERB
ijtc-778	117	77	to	to	ADP
ijtc-778	117	78	tax	tax	NOUN
ijtc-778	117	79	invoices	invoice	NOUN
ijtc-778	117	80	,	,	PUNCT
ijtc-778	117	81	tax	tax	NOUN
ijtc-778	117	82	collection	collection	NOUN
ijtc-778	117	83	evidence	evidence	NOUN
ijtc-778	117	84	,	,	PUNCT
ijtc-778	117	85	tax	tax	NOUN
ijtc-778	117	86	deduction	deduction	NOUN
ijtc-778	117	87	evidence	evidence	NOUN
ijtc-778	117	88	,	,	PUNCT
ijtc-778	117	89	and	and	CCONJ
ijtc-778	117	90	tax	tax	NOUN
ijtc-778	117	91	deposit	deposit	NOUN
ijtc-778	117	92	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	117	93	juridical	juridical	ADJ
ijtc-778	117	94	analysis	analysis	NOUN
ijtc-778	117	95	of	of	ADP
ijtc-778	117	96	tax	tax	NOUN
ijtc-778	117	97	criminal	criminal	ADJ
ijtc-778	117	98	law	law	NOUN
ijtc-778	117	99	enforcement	enforcement	NOUN
ijtc-778	117	100	:	:	PUNCT
ijtc-778	117	101	an	an	DET
ijtc-778	117	102	overview	overview	NOUN
ijtc-778	117	103	of	of	ADP
ijtc-778	117	104	legal	legal	ADJ
ijtc-778	117	105	regulations	regulation	NOUN
ijtc-778	117	106	and	and	CCONJ
ijtc-778	117	107	its	its	PRON
ijtc-778	117	108	implementation	implementation	NOUN
ijtc-778	117	109	in	in	ADP
ijtc-778	117	110	indonesia	indonesia	PROPN
ijtc-778	117	111	silalahi	silalahi	NOUN
ijtc-778	117	112	568	568	NUM
ijtc-778	117	113	|	|	ADV
ijtc-778	117	114	ilomata	ilomata	PROPN
ijtc-778	117	115	international	international	ADJ
ijtc-778	117	116	journal	journal	NOUN
ijtc-778	117	117	of	of	ADP
ijtc-778	117	118	tax	tax	PROPN
ijtc-778	117	119	&	&	CCONJ
ijtc-778	117	120	accounting	account	VERB
ijtc-778	117	121	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	117	122	evidence	evidence	NOUN
ijtc-778	117	123	.	.	PUNCT
ijtc-778	118	1	this	this	DET
ijtc-778	118	2	article	article	NOUN
ijtc-778	118	3	stipulates	stipulate	VERB
ijtc-778	118	4	that	that	SCONJ
ijtc-778	118	5	individuals	individual	NOUN
ijtc-778	118	6	who	who	PRON
ijtc-778	118	7	intentionally	intentionally	ADV
ijtc-778	118	8	engage	engage	VERB
ijtc-778	118	9	in	in	ADP
ijtc-778	118	10	the	the	DET
ijtc-778	118	11	following	follow	VERB
ijtc-778	118	12	actions	action	NOUN
ijtc-778	118	13	will	will	AUX
ijtc-778	118	14	face	face	VERB
ijtc-778	118	15	imprisonment	imprisonment	NOUN
ijtc-778	118	16	for	for	ADP
ijtc-778	118	17	a	a	DET
ijtc-778	118	18	minimum	minimum	NOUN
ijtc-778	118	19	of	of	ADP
ijtc-778	118	20	2	2	NUM
ijtc-778	118	21	years	year	NOUN
ijtc-778	118	22	and	and	CCONJ
ijtc-778	118	23	a	a	DET
ijtc-778	118	24	maximum	maximum	NOUN
ijtc-778	118	25	of	of	ADP
ijtc-778	118	26	6	6	NUM
ijtc-778	118	27	years	year	NOUN
ijtc-778	118	28	,	,	PUNCT
ijtc-778	118	29	as	as	ADV
ijtc-778	118	30	well	well	ADV
ijtc-778	118	31	as	as	ADP
ijtc-778	118	32	fines	fine	NOUN
ijtc-778	118	33	ranging	range	VERB
ijtc-778	118	34	from	from	ADP
ijtc-778	118	35	2	2	NUM
ijtc-778	118	36	times	time	NOUN
ijtc-778	118	37	to	to	ADP
ijtc-778	118	38	6	6	NUM
ijtc-778	118	39	times	time	NOUN
ijtc-778	118	40	the	the	DET
ijtc-778	118	41	amount	amount	NOUN
ijtc-778	118	42	of	of	ADP
ijtc-778	118	43	taxes	taxis	NOUN
ijtc-778	118	44	indicated	indicate	VERB
ijtc-778	118	45	in	in	ADP
ijtc-778	118	46	the	the	DET
ijtc-778	118	47	relevant	relevant	ADJ
ijtc-778	118	48	documents	document	NOUN
ijtc-778	118	49	:	:	PUNCT
ijtc-778	118	50	issuing	issue	VERB
ijtc-778	118	51	and/or	and/or	CCONJ
ijtc-778	118	52	using	use	VERB
ijtc-778	118	53	tax	tax	NOUN
ijtc-778	118	54	invoices	invoice	NOUN
ijtc-778	118	55	,	,	PUNCT
ijtc-778	118	56	withholding	withholding	NOUN
ijtc-778	118	57	receipts	receipt	NOUN
ijtc-778	118	58	,	,	PUNCT
ijtc-778	118	59	or	or	CCONJ
ijtc-778	118	60	tax	tax	NOUN
ijtc-778	118	61	payment	payment	NOUN
ijtc-778	118	62	slips	slip	VERB
ijtc-778	118	63	that	that	PRON
ijtc-778	118	64	do	do	AUX
ijtc-778	118	65	not	not	PART
ijtc-778	118	66	correspond	correspond	VERB
ijtc-778	118	67	to	to	ADP
ijtc-778	118	68	actual	actual	ADJ
ijtc-778	118	69	transactions	transaction	NOUN
ijtc-778	118	70	and	and	CCONJ
ijtc-778	118	71	issuing	issue	VERB
ijtc-778	118	72	tax	tax	NOUN
ijtc-778	118	73	invoices	invoice	NOUN
ijtc-778	118	74	prior	prior	ADV
ijtc-778	118	75	to	to	ADP
ijtc-778	118	76	being	be	AUX
ijtc-778	118	77	registered	register	VERB
ijtc-778	118	78	as	as	ADP
ijtc-778	118	79	a	a	DET
ijtc-778	118	80	taxable	taxable	ADJ
ijtc-778	118	81	person	person	NOUN
ijtc-778	118	82	for	for	ADP
ijtc-778	118	83	vat	vat	NOUN
ijtc-778	118	84	purposes	purpose	NOUN
ijtc-778	118	85	(	(	PUNCT
ijtc-778	118	86	oktaviani	oktaviani	NOUN
ijtc-778	118	87	2022	2022	NUM
ijtc-778	118	88	)	)	PUNCT
ijtc-778	118	89	.	.	PUNCT
ijtc-778	119	1	such	such	ADJ
ijtc-778	119	2	criminal	criminal	ADJ
ijtc-778	119	3	offenses	offense	NOUN
ijtc-778	119	4	aim	aim	VERB
ijtc-778	119	5	to	to	PART
ijtc-778	119	6	combat	combat	VERB
ijtc-778	119	7	fraudulent	fraudulent	ADJ
ijtc-778	119	8	practices	practice	NOUN
ijtc-778	119	9	in	in	ADP
ijtc-778	119	10	relation	relation	NOUN
ijtc-778	119	11	to	to	ADP
ijtc-778	119	12	tax	tax	NOUN
ijtc-778	119	13	documentation	documentation	NOUN
ijtc-778	119	14	,	,	PUNCT
ijtc-778	119	15	which	which	PRON
ijtc-778	119	16	can	can	AUX
ijtc-778	119	17	result	result	VERB
ijtc-778	119	18	in	in	ADP
ijtc-778	119	19	financial	financial	ADJ
ijtc-778	119	20	harm	harm	NOUN
ijtc-778	119	21	to	to	ADP
ijtc-778	119	22	both	both	DET
ijtc-778	119	23	taxpayers	taxpayer	NOUN
ijtc-778	119	24	and	and	CCONJ
ijtc-778	119	25	the	the	DET
ijtc-778	119	26	state	state	NOUN
ijtc-778	119	27	's	's	PART
ijtc-778	119	28	tax	tax	NOUN
ijtc-778	119	29	revenue	revenue	NOUN
ijtc-778	119	30	.	.	PUNCT
ijtc-778	120	1	tax	tax	NOUN
ijtc-778	120	2	invoices	invoice	NOUN
ijtc-778	120	3	are	be	AUX
ijtc-778	120	4	essential	essential	ADJ
ijtc-778	120	5	administrative	administrative	ADJ
ijtc-778	120	6	records	record	NOUN
ijtc-778	120	7	issued	issue	VERB
ijtc-778	120	8	by	by	ADP
ijtc-778	120	9	registered	register	VERB
ijtc-778	120	10	taxable	taxable	ADJ
ijtc-778	120	11	entrepreneurs	entrepreneur	NOUN
ijtc-778	120	12	to	to	PART
ijtc-778	120	13	document	document	VERB
ijtc-778	120	14	tax	tax	NOUN
ijtc-778	120	15	collection	collection	NOUN
ijtc-778	120	16	for	for	ADP
ijtc-778	120	17	taxable	taxable	ADJ
ijtc-778	120	18	goods	good	NOUN
ijtc-778	120	19	or	or	CCONJ
ijtc-778	120	20	services	service	NOUN
ijtc-778	120	21	.	.	PUNCT
ijtc-778	121	1	offenses	offense	NOUN
ijtc-778	121	2	related	relate	VERB
ijtc-778	121	3	to	to	ADP
ijtc-778	121	4	tax	tax	NOUN
ijtc-778	121	5	invoices	invoice	NOUN
ijtc-778	121	6	,	,	PUNCT
ijtc-778	121	7	such	such	ADJ
ijtc-778	121	8	as	as	ADP
ijtc-778	121	9	issuing	issue	VERB
ijtc-778	121	10	or	or	CCONJ
ijtc-778	121	11	using	use	VERB
ijtc-778	121	12	invoices	invoice	NOUN
ijtc-778	121	13	without	without	ADP
ijtc-778	121	14	actual	actual	ADJ
ijtc-778	121	15	transactions	transaction	NOUN
ijtc-778	121	16	,	,	PUNCT
ijtc-778	121	17	can	can	AUX
ijtc-778	121	18	lead	lead	VERB
ijtc-778	121	19	to	to	ADP
ijtc-778	121	20	fraudulent	fraudulent	ADJ
ijtc-778	121	21	claims	claim	NOUN
ijtc-778	121	22	and	and	CCONJ
ijtc-778	121	23	substantial	substantial	ADJ
ijtc-778	121	24	financial	financial	ADJ
ijtc-778	121	25	losses	loss	NOUN
ijtc-778	121	26	for	for	ADP
ijtc-778	121	27	the	the	DET
ijtc-778	121	28	state	state	NOUN
ijtc-778	121	29	.	.	PUNCT
ijtc-778	122	1	this	this	PRON
ijtc-778	122	2	not	not	PART
ijtc-778	122	3	only	only	ADV
ijtc-778	122	4	impacts	impact	VERB
ijtc-778	122	5	government	government	NOUN
ijtc-778	122	6	revenue	revenue	NOUN
ijtc-778	122	7	but	but	CCONJ
ijtc-778	122	8	also	also	ADV
ijtc-778	122	9	affects	affect	VERB
ijtc-778	122	10	other	other	ADJ
ijtc-778	122	11	taxpayers	taxpayer	NOUN
ijtc-778	122	12	who	who	PRON
ijtc-778	122	13	rely	rely	VERB
ijtc-778	122	14	on	on	ADP
ijtc-778	122	15	these	these	DET
ijtc-778	122	16	invoices	invoice	NOUN
ijtc-778	122	17	.	.	PUNCT
ijtc-778	123	1	withholding	withhold	VERB
ijtc-778	123	2	tax	tax	NOUN
ijtc-778	123	3	mechanisms	mechanism	NOUN
ijtc-778	123	4	play	play	VERB
ijtc-778	123	5	a	a	DET
ijtc-778	123	6	crucial	crucial	ADJ
ijtc-778	123	7	role	role	NOUN
ijtc-778	123	8	in	in	ADP
ijtc-778	123	9	income	income	NOUN
ijtc-778	123	10	tax	tax	NOUN
ijtc-778	123	11	collection	collection	NOUN
ijtc-778	123	12	by	by	ADP
ijtc-778	123	13	deducting	deduct	VERB
ijtc-778	123	14	or	or	CCONJ
ijtc-778	123	15	collecting	collect	VERB
ijtc-778	123	16	taxes	taxis	NOUN
ijtc-778	123	17	on	on	ADP
ijtc-778	123	18	various	various	ADJ
ijtc-778	123	19	types	type	NOUN
ijtc-778	123	20	of	of	ADP
ijtc-778	123	21	income	income	NOUN
ijtc-778	123	22	.	.	PUNCT
ijtc-778	124	1	the	the	DET
ijtc-778	124	2	misuse	misuse	NOUN
ijtc-778	124	3	of	of	ADP
ijtc-778	124	4	tax	tax	NOUN
ijtc-778	124	5	invoices	invoice	NOUN
ijtc-778	124	6	,	,	PUNCT
ijtc-778	124	7	tax	tax	NOUN
ijtc-778	124	8	deduction	deduction	NOUN
ijtc-778	124	9	evidence	evidence	NOUN
ijtc-778	124	10	,	,	PUNCT
ijtc-778	124	11	or	or	CCONJ
ijtc-778	124	12	tax	tax	NOUN
ijtc-778	124	13	collection	collection	NOUN
ijtc-778	124	14	evidence	evidence	NOUN
ijtc-778	124	15	that	that	PRON
ijtc-778	124	16	lacks	lack	VERB
ijtc-778	124	17	a	a	DET
ijtc-778	124	18	basis	basis	NOUN
ijtc-778	124	19	in	in	ADP
ijtc-778	124	20	actual	actual	ADJ
ijtc-778	124	21	transactions	transaction	NOUN
ijtc-778	124	22	is	be	AUX
ijtc-778	124	23	considered	consider	VERB
ijtc-778	124	24	a	a	DET
ijtc-778	124	25	tax	tax	NOUN
ijtc-778	124	26	offense	offense	NOUN
ijtc-778	124	27	,	,	PUNCT
ijtc-778	124	28	carrying	carry	VERB
ijtc-778	124	29	legal	legal	ADJ
ijtc-778	124	30	consequences	consequence	NOUN
ijtc-778	124	31	that	that	PRON
ijtc-778	124	32	include	include	VERB
ijtc-778	124	33	criminal	criminal	ADJ
ijtc-778	124	34	sanctions	sanction	NOUN
ijtc-778	124	35	.	.	PUNCT
ijtc-778	125	1	it	it	PRON
ijtc-778	125	2	is	be	AUX
ijtc-778	125	3	important	important	ADJ
ijtc-778	125	4	to	to	PART
ijtc-778	125	5	ensure	ensure	VERB
ijtc-778	125	6	that	that	SCONJ
ijtc-778	125	7	only	only	ADV
ijtc-778	125	8	officially	officially	ADV
ijtc-778	125	9	recognized	recognize	VERB
ijtc-778	125	10	taxable	taxable	ADJ
ijtc-778	125	11	entrepreneurs	entrepreneur	NOUN
ijtc-778	125	12	issue	issue	VERB
ijtc-778	125	13	tax	tax	NOUN
ijtc-778	125	14	invoices	invoice	NOUN
ijtc-778	125	15	to	to	PART
ijtc-778	125	16	prevent	prevent	VERB
ijtc-778	125	17	illegal	illegal	ADJ
ijtc-778	125	18	practices	practice	NOUN
ijtc-778	125	19	and	and	CCONJ
ijtc-778	125	20	ensure	ensure	VERB
ijtc-778	125	21	compliance	compliance	NOUN
ijtc-778	125	22	with	with	ADP
ijtc-778	125	23	tax	tax	NOUN
ijtc-778	125	24	regulations	regulation	NOUN
ijtc-778	125	25	,	,	PUNCT
ijtc-778	125	26	particularly	particularly	ADV
ijtc-778	125	27	the	the	DET
ijtc-778	125	28	value	value	NOUN
ijtc-778	125	29	added	add	VERB
ijtc-778	125	30	tax	tax	NOUN
ijtc-778	125	31	law	law	NOUN
ijtc-778	125	32	(	(	PUNCT
ijtc-778	125	33	mustikasari	mustikasari	NOUN
ijtc-778	125	34	2022	2022	NUM
ijtc-778	125	35	)	)	PUNCT
ijtc-778	125	36	.	.	PUNCT
ijtc-778	126	1	criminal	criminal	ADJ
ijtc-778	126	2	acts	act	NOUN
ijtc-778	126	3	in	in	ADP
ijtc-778	126	4	the	the	DET
ijtc-778	126	5	field	field	NOUN
ijtc-778	126	6	of	of	ADP
ijtc-778	126	7	taxation	taxation	NOUN
ijtc-778	126	8	according	accord	VERB
ijtc-778	126	9	to	to	ADP
ijtc-778	126	10	article	article	NOUN
ijtc-778	126	11	41	41	NUM
ijtc-778	126	12	of	of	ADP
ijtc-778	126	13	the	the	DET
ijtc-778	126	14	kup	kup	PROPN
ijtc-778	126	15	law	law	NOUN
ijtc-778	126	16	under	under	ADP
ijtc-778	126	17	article	article	NOUN
ijtc-778	126	18	41	41	NUM
ijtc-778	126	19	of	of	ADP
ijtc-778	126	20	the	the	DET
ijtc-778	126	21	taxation	taxation	NOUN
ijtc-778	126	22	law	law	NOUN
ijtc-778	126	23	(	(	PUNCT
ijtc-778	126	24	uu	uu	PROPN
ijtc-778	126	25	kup	kup	PROPN
ijtc-778	126	26	)	)	PUNCT
ijtc-778	126	27	,	,	PUNCT
ijtc-778	126	28	criminal	criminal	ADJ
ijtc-778	126	29	offenses	offense	NOUN
ijtc-778	126	30	related	relate	VERB
ijtc-778	126	31	to	to	ADP
ijtc-778	126	32	taxation	taxation	NOUN
ijtc-778	126	33	involve	involve	VERB
ijtc-778	126	34	the	the	DET
ijtc-778	126	35	enforcement	enforcement	NOUN
ijtc-778	126	36	of	of	ADP
ijtc-778	126	37	the	the	DET
ijtc-778	126	38	obligation	obligation	NOUN
ijtc-778	126	39	to	to	PART
ijtc-778	126	40	maintain	maintain	VERB
ijtc-778	126	41	the	the	DET
ijtc-778	126	42	confidentiality	confidentiality	NOUN
ijtc-778	126	43	of	of	ADP
ijtc-778	126	44	taxpayer	taxpayer	NOUN
ijtc-778	126	45	data	datum	NOUN
ijtc-778	126	46	known	know	VERB
ijtc-778	126	47	or	or	CCONJ
ijtc-778	126	48	possessed	possess	VERB
ijtc-778	126	49	by	by	ADP
ijtc-778	126	50	tax	tax	NOUN
ijtc-778	126	51	officials	official	NOUN
ijtc-778	126	52	,	,	PUNCT
ijtc-778	126	53	as	as	SCONJ
ijtc-778	126	54	stated	state	VERB
ijtc-778	126	55	in	in	ADP
ijtc-778	126	56	article	article	NOUN
ijtc-778	126	57	34	34	NUM
ijtc-778	126	58	of	of	ADP
ijtc-778	126	59	the	the	DET
ijtc-778	126	60	same	same	ADJ
ijtc-778	126	61	law	law	NOUN
ijtc-778	126	62	.	.	PUNCT
ijtc-778	127	1	breaching	breach	VERB
ijtc-778	127	2	this	this	DET
ijtc-778	127	3	obligation	obligation	NOUN
ijtc-778	127	4	can	can	AUX
ijtc-778	127	5	result	result	VERB
ijtc-778	127	6	in	in	ADP
ijtc-778	127	7	legal	legal	ADJ
ijtc-778	127	8	consequences	consequence	NOUN
ijtc-778	127	9	.	.	PUNCT
ijtc-778	128	1	negligence	negligence	NOUN
ijtc-778	128	2	in	in	ADP
ijtc-778	128	3	maintaining	maintain	VERB
ijtc-778	128	4	confidentiality	confidentiality	NOUN
ijtc-778	128	5	can	can	AUX
ijtc-778	128	6	lead	lead	VERB
ijtc-778	128	7	to	to	ADP
ijtc-778	128	8	a	a	DET
ijtc-778	128	9	maximum	maximum	ADJ
ijtc-778	128	10	penalty	penalty	NOUN
ijtc-778	128	11	of	of	ADP
ijtc-778	128	12	one	one	NUM
ijtc-778	128	13	year	year	NOUN
ijtc-778	128	14	's	's	PART
ijtc-778	128	15	imprisonment	imprisonment	NOUN
ijtc-778	128	16	and	and	CCONJ
ijtc-778	128	17	a	a	DET
ijtc-778	128	18	fine	fine	NOUN
ijtc-778	128	19	of	of	ADP
ijtc-778	128	20	up	up	ADP
ijtc-778	128	21	to	to	PART
ijtc-778	128	22	idr	idr	VERB
ijtc-778	128	23	25,000,000	25,000,000	NUM
ijtc-778	128	24	.	.	PUNCT
ijtc-778	129	1	deliberate	deliberate	ADJ
ijtc-778	129	2	non	non	ADJ
ijtc-778	129	3	-	-	NOUN
ijtc-778	129	4	compliance	compliance	NOUN
ijtc-778	129	5	or	or	CCONJ
ijtc-778	129	6	causing	cause	VERB
ijtc-778	129	7	officials	official	NOUN
ijtc-778	129	8	to	to	PART
ijtc-778	129	9	breach	breach	VERB
ijtc-778	129	10	their	their	PRON
ijtc-778	129	11	obligations	obligation	NOUN
ijtc-778	129	12	can	can	AUX
ijtc-778	129	13	result	result	VERB
ijtc-778	129	14	in	in	ADP
ijtc-778	129	15	a	a	DET
ijtc-778	129	16	maximum	maximum	ADJ
ijtc-778	129	17	penalty	penalty	NOUN
ijtc-778	129	18	of	of	ADP
ijtc-778	129	19	two	two	NUM
ijtc-778	129	20	years	year	NOUN
ijtc-778	129	21	'	'	PART
ijtc-778	129	22	imprisonment	imprisonment	NOUN
ijtc-778	129	23	and	and	CCONJ
ijtc-778	129	24	a	a	DET
ijtc-778	129	25	fine	fine	NOUN
ijtc-778	129	26	of	of	ADP
ijtc-778	129	27	up	up	ADP
ijtc-778	129	28	to	to	PART
ijtc-778	129	29	idr	idr	VERB
ijtc-778	129	30	50,000,000	50,000,000	NUM
ijtc-778	129	31	.	.	PUNCT
ijtc-778	130	1	complaints	complaint	NOUN
ijtc-778	130	2	from	from	ADP
ijtc-778	130	3	affected	affected	ADJ
ijtc-778	130	4	taxpayers	taxpayer	NOUN
ijtc-778	130	5	are	be	AUX
ijtc-778	130	6	required	require	VERB
ijtc-778	130	7	to	to	PART
ijtc-778	130	8	initiate	initiate	VERB
ijtc-778	130	9	investigation	investigation	NOUN
ijtc-778	130	10	or	or	CCONJ
ijtc-778	130	11	prosecution	prosecution	NOUN
ijtc-778	130	12	in	in	ADP
ijtc-778	130	13	cases	case	NOUN
ijtc-778	130	14	of	of	ADP
ijtc-778	130	15	breaching	breach	VERB
ijtc-778	130	16	taxpayer	taxpayer	NOUN
ijtc-778	130	17	confidentiality	confidentiality	NOUN
ijtc-778	130	18	.	.	PUNCT
ijtc-778	131	1	exceptions	exception	NOUN
ijtc-778	131	2	to	to	ADP
ijtc-778	131	3	the	the	DET
ijtc-778	131	4	obligation	obligation	NOUN
ijtc-778	131	5	may	may	AUX
ijtc-778	131	6	arise	arise	VERB
ijtc-778	131	7	in	in	ADP
ijtc-778	131	8	specific	specific	ADJ
ijtc-778	131	9	circumstances	circumstance	NOUN
ijtc-778	131	10	,	,	PUNCT
ijtc-778	131	11	such	such	ADJ
ijtc-778	131	12	as	as	ADP
ijtc-778	131	13	court	court	NOUN
ijtc-778	131	14	proceedings	proceeding	NOUN
ijtc-778	131	15	or	or	CCONJ
ijtc-778	131	16	with	with	ADP
ijtc-778	131	17	written	write	VERB
ijtc-778	131	18	authorization	authorization	NOUN
ijtc-778	131	19	from	from	ADP
ijtc-778	131	20	the	the	DET
ijtc-778	131	21	minister	minister	NOUN
ijtc-778	131	22	of	of	ADP
ijtc-778	131	23	finance	finance	NOUN
ijtc-778	131	24	.	.	PUNCT
ijtc-778	132	1	ultimately	ultimately	ADV
ijtc-778	132	2	,	,	PUNCT
ijtc-778	132	3	it	it	PRON
ijtc-778	132	4	is	be	AUX
ijtc-778	132	5	the	the	DET
ijtc-778	132	6	responsibility	responsibility	NOUN
ijtc-778	132	7	of	of	ADP
ijtc-778	132	8	tax	tax	NOUN
ijtc-778	132	9	officials	official	NOUN
ijtc-778	132	10	to	to	PART
ijtc-778	132	11	safeguard	safeguard	VERB
ijtc-778	132	12	taxpayer	taxpayer	NOUN
ijtc-778	132	13	information	information	NOUN
ijtc-778	132	14	and	and	CCONJ
ijtc-778	132	15	any	any	DET
ijtc-778	132	16	violation	violation	NOUN
ijtc-778	132	17	,	,	PUNCT
ijtc-778	132	18	whether	whether	SCONJ
ijtc-778	132	19	intentional	intentional	ADJ
ijtc-778	132	20	or	or	CCONJ
ijtc-778	132	21	due	due	ADJ
ijtc-778	132	22	to	to	ADP
ijtc-778	132	23	negligence	negligence	NOUN
ijtc-778	132	24	,	,	PUNCT
ijtc-778	132	25	can	can	AUX
ijtc-778	132	26	lead	lead	VERB
ijtc-778	132	27	to	to	ADP
ijtc-778	132	28	appropriate	appropriate	ADJ
ijtc-778	132	29	penalties	penalty	NOUN
ijtc-778	132	30	.	.	PUNCT
ijtc-778	133	1	criminal	criminal	ADJ
ijtc-778	133	2	acts	act	NOUN
ijtc-778	133	3	in	in	ADP
ijtc-778	133	4	the	the	DET
ijtc-778	133	5	field	field	NOUN
ijtc-778	133	6	of	of	ADP
ijtc-778	133	7	taxation	taxation	NOUN
ijtc-778	133	8	according	accord	VERB
ijtc-778	133	9	to	to	ADP
ijtc-778	133	10	article	article	NOUN
ijtc-778	133	11	41a	41a	NOUN
ijtc-778	133	12	of	of	ADP
ijtc-778	133	13	the	the	DET
ijtc-778	133	14	kup	kup	PROPN
ijtc-778	133	15	law	law	NOUN
ijtc-778	133	16	criminal	criminal	ADJ
ijtc-778	133	17	offenses	offense	NOUN
ijtc-778	133	18	under	under	ADP
ijtc-778	133	19	article	article	NOUN
ijtc-778	133	20	41a	41a	NOUN
ijtc-778	133	21	of	of	ADP
ijtc-778	133	22	the	the	DET
ijtc-778	133	23	taxation	taxation	NOUN
ijtc-778	133	24	law	law	NOUN
ijtc-778	133	25	pertain	pertain	VERB
ijtc-778	133	26	to	to	ADP
ijtc-778	133	27	the	the	DET
ijtc-778	133	28	mishandling	mishandling	NOUN
ijtc-778	133	29	of	of	ADP
ijtc-778	133	30	data	datum	NOUN
ijtc-778	133	31	relevant	relevant	ADJ
ijtc-778	133	32	to	to	ADP
ijtc-778	133	33	taxation	taxation	NOUN
ijtc-778	133	34	,	,	PUNCT
ijtc-778	133	35	specifically	specifically	ADV
ijtc-778	133	36	information	information	NOUN
ijtc-778	133	37	and	and	CCONJ
ijtc-778	133	38	evidence	evidence	NOUN
ijtc-778	133	39	necessary	necessary	ADJ
ijtc-778	133	40	for	for	ADP
ijtc-778	133	41	the	the	DET
ijtc-778	133	42	implementation	implementation	NOUN
ijtc-778	133	43	of	of	ADP
ijtc-778	133	44	tax	tax	NOUN
ijtc-778	133	45	laws	law	NOUN
ijtc-778	133	46	and	and	CCONJ
ijtc-778	133	47	regulations	regulation	NOUN
ijtc-778	133	48	.	.	PUNCT
ijtc-778	134	1	such	such	ADJ
ijtc-778	134	2	offenses	offense	NOUN
ijtc-778	134	3	can	can	AUX
ijtc-778	134	4	be	be	AUX
ijtc-778	134	5	committed	commit	VERB
ijtc-778	134	6	not	not	PART
ijtc-778	134	7	only	only	ADV
ijtc-778	134	8	by	by	ADP
ijtc-778	134	9	taxpayers	taxpayer	NOUN
ijtc-778	134	10	or	or	CCONJ
ijtc-778	134	11	tax	tax	NOUN
ijtc-778	134	12	officials	official	NOUN
ijtc-778	134	13	but	but	CCONJ
ijtc-778	134	14	also	also	ADV
ijtc-778	134	15	by	by	ADP
ijtc-778	134	16	individuals	individual	NOUN
ijtc-778	134	17	who	who	PRON
ijtc-778	134	18	are	be	AUX
ijtc-778	134	19	connected	connect	VERB
ijtc-778	134	20	to	to	ADP
ijtc-778	134	21	the	the	DET
ijtc-778	134	22	taxpayer	taxpayer	NOUN
ijtc-778	134	23	and	and	CCONJ
ijtc-778	134	24	engage	engage	VERB
ijtc-778	134	25	in	in	ADP
ijtc-778	134	26	activities	activity	NOUN
ijtc-778	134	27	that	that	PRON
ijtc-778	134	28	can	can	AUX
ijtc-778	134	29	create	create	VERB
ijtc-778	134	30	rights	right	NOUN
ijtc-778	134	31	and	and	CCONJ
ijtc-778	134	32	obligations	obligation	NOUN
ijtc-778	134	33	in	in	ADP
ijtc-778	134	34	the	the	DET
ijtc-778	134	35	context	context	NOUN
ijtc-778	134	36	of	of	ADP
ijtc-778	134	37	taxation	taxation	NOUN
ijtc-778	134	38	.	.	PUNCT
ijtc-778	135	1	according	accord	VERB
ijtc-778	135	2	to	to	ADP
ijtc-778	135	3	article	article	NOUN
ijtc-778	135	4	41a	41a	NOUN
ijtc-778	135	5	,	,	PUNCT
ijtc-778	135	6	individuals	individual	NOUN
ijtc-778	135	7	who	who	PRON
ijtc-778	135	8	are	be	AUX
ijtc-778	135	9	required	require	VERB
ijtc-778	135	10	to	to	PART
ijtc-778	135	11	provide	provide	VERB
ijtc-778	135	12	requested	request	VERB
ijtc-778	135	13	information	information	NOUN
ijtc-778	135	14	or	or	CCONJ
ijtc-778	135	15	evidence	evidence	NOUN
ijtc-778	135	16	,	,	PUNCT
ijtc-778	135	17	as	as	SCONJ
ijtc-778	135	18	stated	state	VERB
ijtc-778	135	19	in	in	ADP
ijtc-778	135	20	article	article	NOUN
ijtc-778	135	21	35	35	NUM
ijtc-778	135	22	,	,	PUNCT
ijtc-778	135	23	but	but	CCONJ
ijtc-778	135	24	deliberately	deliberately	ADV
ijtc-778	135	25	fail	fail	VERB
ijtc-778	135	26	to	to	PART
ijtc-778	135	27	do	do	VERB
ijtc-778	135	28	so	so	ADV
ijtc-778	135	29	or	or	CCONJ
ijtc-778	135	30	provide	provide	VERB
ijtc-778	135	31	false	false	ADJ
ijtc-778	135	32	information	information	NOUN
ijtc-778	135	33	or	or	CCONJ
ijtc-778	135	34	evidence	evidence	NOUN
ijtc-778	135	35	,	,	PUNCT
ijtc-778	135	36	can	can	AUX
ijtc-778	135	37	be	be	AUX
ijtc-778	135	38	subject	subject	ADJ
ijtc-778	135	39	to	to	ADP
ijtc-778	135	40	imprisonment	imprisonment	NOUN
ijtc-778	135	41	for	for	ADP
ijtc-778	135	42	a	a	DET
ijtc-778	135	43	maximum	maximum	NOUN
ijtc-778	135	44	of	of	ADP
ijtc-778	135	45	one	one	NUM
ijtc-778	135	46	year	year	NOUN
ijtc-778	135	47	and	and	CCONJ
ijtc-778	135	48	a	a	DET
ijtc-778	135	49	maximum	maximum	ADJ
ijtc-778	135	50	fine	fine	NOUN
ijtc-778	135	51	of	of	ADP
ijtc-778	135	52	idr	idr	PROPN
ijtc-778	135	53	25,000,000.00	25,000,000.00	NUM
ijtc-778	135	54	(	(	PUNCT
ijtc-778	135	55	twenty	twenty	NUM
ijtc-778	135	56	-	-	PUNCT
ijtc-778	135	57	five	five	NUM
ijtc-778	135	58	million	million	NUM
ijtc-778	135	59	rupiah	rupiah	NOUN
ijtc-778	135	60	)	)	PUNCT
ijtc-778	135	61	.	.	PUNCT
ijtc-778	136	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	136	2	juridical	juridical	ADJ
ijtc-778	136	3	analysis	analysis	NOUN
ijtc-778	136	4	of	of	ADP
ijtc-778	136	5	tax	tax	NOUN
ijtc-778	136	6	criminal	criminal	ADJ
ijtc-778	136	7	law	law	NOUN
ijtc-778	136	8	enforcement	enforcement	NOUN
ijtc-778	136	9	:	:	PUNCT
ijtc-778	136	10	an	an	DET
ijtc-778	136	11	overview	overview	NOUN
ijtc-778	136	12	of	of	ADP
ijtc-778	136	13	legal	legal	ADJ
ijtc-778	136	14	regulations	regulation	NOUN
ijtc-778	136	15	and	and	CCONJ
ijtc-778	136	16	its	its	PRON
ijtc-778	136	17	implementation	implementation	NOUN
ijtc-778	136	18	in	in	ADP
ijtc-778	136	19	indonesia	indonesia	PROPN
ijtc-778	136	20	silalahi	silalahi	NOUN
ijtc-778	136	21	569	569	NUM
ijtc-778	136	22	|	|	ADV
ijtc-778	136	23	ilomata	ilomata	PROPN
ijtc-778	136	24	international	international	ADJ
ijtc-778	136	25	journal	journal	NOUN
ijtc-778	136	26	of	of	ADP
ijtc-778	136	27	tax	tax	PROPN
ijtc-778	136	28	&	&	CCONJ
ijtc-778	136	29	accounting	account	VERB
ijtc-778	136	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-778	136	31	the	the	DET
ijtc-778	136	32	provision	provision	NOUN
ijtc-778	136	33	in	in	ADP
ijtc-778	136	34	article	article	NOUN
ijtc-778	136	35	35	35	NUM
ijtc-778	136	36	of	of	ADP
ijtc-778	136	37	the	the	DET
ijtc-778	136	38	taxation	taxation	NOUN
ijtc-778	136	39	law	law	NOUN
ijtc-778	136	40	sets	set	VERB
ijtc-778	136	41	out	out	ADP
ijtc-778	136	42	the	the	DET
ijtc-778	136	43	requirements	requirement	NOUN
ijtc-778	136	44	for	for	ADP
ijtc-778	136	45	parties	party	NOUN
ijtc-778	136	46	such	such	ADJ
ijtc-778	136	47	as	as	ADP
ijtc-778	136	48	banks	bank	NOUN
ijtc-778	136	49	,	,	PUNCT
ijtc-778	136	50	public	public	ADJ
ijtc-778	136	51	accountants	accountant	NOUN
ijtc-778	136	52	,	,	PUNCT
ijtc-778	136	53	notaries	notary	NOUN
ijtc-778	136	54	,	,	PUNCT
ijtc-778	136	55	tax	tax	NOUN
ijtc-778	136	56	consultants	consultant	NOUN
ijtc-778	136	57	,	,	PUNCT
ijtc-778	136	58	administrative	administrative	ADJ
ijtc-778	136	59	offices	office	NOUN
ijtc-778	136	60	,	,	PUNCT
ijtc-778	136	61	and	and	CCONJ
ijtc-778	136	62	other	other	ADJ
ijtc-778	136	63	third	third	ADJ
ijtc-778	136	64	parties	party	NOUN
ijtc-778	136	65	to	to	PART
ijtc-778	136	66	provide	provide	VERB
ijtc-778	136	67	information	information	NOUN
ijtc-778	136	68	or	or	CCONJ
ijtc-778	136	69	evidence	evidence	NOUN
ijtc-778	136	70	when	when	SCONJ
ijtc-778	136	71	requested	request	VERB
ijtc-778	136	72	by	by	ADP
ijtc-778	136	73	the	the	DET
ijtc-778	136	74	director	director	NOUN
ijtc-778	136	75	general	general	NOUN
ijtc-778	136	76	of	of	ADP
ijtc-778	136	77	taxes	taxis	NOUN
ijtc-778	136	78	for	for	ADP
ijtc-778	136	79	tax	tax	NOUN
ijtc-778	136	80	audits	audits	NOUN
ijtc-778	136	81	,	,	PUNCT
ijtc-778	136	82	tax	tax	NOUN
ijtc-778	136	83	collection	collection	NOUN
ijtc-778	136	84	,	,	PUNCT
ijtc-778	136	85	or	or	CCONJ
ijtc-778	136	86	investigations	investigation	NOUN
ijtc-778	136	87	into	into	ADP
ijtc-778	136	88	tax	tax	NOUN
ijtc-778	136	89	-	-	PUNCT
ijtc-778	136	90	related	relate	VERB
ijtc-778	136	91	crimes	crime	NOUN
ijtc-778	136	92	.	.	PUNCT
ijtc-778	137	1	if	if	SCONJ
ijtc-778	137	2	these	these	DET
ijtc-778	137	3	parties	party	NOUN
ijtc-778	137	4	are	be	AUX
ijtc-778	137	5	bound	bind	VERB
ijtc-778	137	6	by	by	ADP
ijtc-778	137	7	confidentiality	confidentiality	NOUN
ijtc-778	137	8	obligations	obligation	NOUN
ijtc-778	137	9	,	,	PUNCT
ijtc-778	137	10	those	those	DET
ijtc-778	137	11	obligations	obligation	NOUN
ijtc-778	137	12	are	be	AUX
ijtc-778	137	13	nullified	nullify	VERB
ijtc-778	137	14	specifically	specifically	ADV
ijtc-778	137	15	for	for	ADP
ijtc-778	137	16	the	the	DET
ijtc-778	137	17	purpose	purpose	NOUN
ijtc-778	137	18	of	of	ADP
ijtc-778	137	19	tax	tax	NOUN
ijtc-778	137	20	audits	audits	NOUN
ijtc-778	137	21	,	,	PUNCT
ijtc-778	137	22	tax	tax	NOUN
ijtc-778	137	23	collection	collection	NOUN
ijtc-778	137	24	,	,	PUNCT
ijtc-778	137	25	or	or	CCONJ
ijtc-778	137	26	tax	tax	NOUN
ijtc-778	137	27	crime	crime	NOUN
ijtc-778	137	28	investigations	investigation	NOUN
ijtc-778	137	29	,	,	PUNCT
ijtc-778	137	30	except	except	SCONJ
ijtc-778	137	31	for	for	ADP
ijtc-778	137	32	banks	bank	NOUN
ijtc-778	137	33	which	which	PRON
ijtc-778	137	34	require	require	VERB
ijtc-778	137	35	a	a	DET
ijtc-778	137	36	written	write	VERB
ijtc-778	137	37	request	request	NOUN
ijtc-778	137	38	from	from	ADP
ijtc-778	137	39	the	the	DET
ijtc-778	137	40	minister	minister	NOUN
ijtc-778	137	41	of	of	ADP
ijtc-778	137	42	finance	finance	NOUN
ijtc-778	137	43	to	to	PART
ijtc-778	137	44	nullify	nullify	VERB
ijtc-778	137	45	the	the	DET
ijtc-778	137	46	confidentiality	confidentiality	NOUN
ijtc-778	137	47	obligation	obligation	NOUN
ijtc-778	137	48	.	.	PUNCT
ijtc-778	138	1	article	article	NOUN
ijtc-778	138	2	41a	41a	NOUN
ijtc-778	138	3	of	of	ADP
ijtc-778	138	4	the	the	DET
ijtc-778	138	5	taxation	taxation	NOUN
ijtc-778	138	6	law	law	NOUN
ijtc-778	138	7	defines	define	VERB
ijtc-778	138	8	two	two	NUM
ijtc-778	138	9	specific	specific	ADJ
ijtc-778	138	10	criminal	criminal	ADJ
ijtc-778	138	11	offenses	offense	NOUN
ijtc-778	138	12	regarding	regard	VERB
ijtc-778	138	13	testimony	testimony	NOUN
ijtc-778	138	14	or	or	CCONJ
ijtc-778	138	15	evidence	evidence	NOUN
ijtc-778	138	16	.	.	PUNCT
ijtc-778	139	1	the	the	DET
ijtc-778	139	2	first	first	ADJ
ijtc-778	139	3	offense	offense	NOUN
ijtc-778	139	4	involves	involves	AUX
ijtc-778	139	5	intentionally	intentionally	ADV
ijtc-778	139	6	refusing	refuse	VERB
ijtc-778	139	7	to	to	PART
ijtc-778	139	8	provide	provide	VERB
ijtc-778	139	9	testimony	testimony	NOUN
ijtc-778	139	10	or	or	CCONJ
ijtc-778	139	11	evidence	evidence	NOUN
ijtc-778	139	12	to	to	ADP
ijtc-778	139	13	the	the	DET
ijtc-778	139	14	director	director	NOUN
ijtc-778	139	15	general	general	ADJ
ijtc-778	139	16	of	of	ADP
ijtc-778	139	17	taxes	taxis	NOUN
ijtc-778	139	18	,	,	PUNCT
ijtc-778	139	19	while	while	SCONJ
ijtc-778	139	20	the	the	DET
ijtc-778	139	21	second	second	ADJ
ijtc-778	139	22	offense	offense	NOUN
ijtc-778	139	23	pertains	pertain	VERB
ijtc-778	139	24	to	to	PART
ijtc-778	139	25	intentionally	intentionally	ADV
ijtc-778	139	26	providing	provide	VERB
ijtc-778	139	27	false	false	ADJ
ijtc-778	139	28	testimony	testimony	NOUN
ijtc-778	139	29	or	or	CCONJ
ijtc-778	139	30	evidence	evidence	NOUN
ijtc-778	139	31	.	.	PUNCT
ijtc-778	140	1	parties	party	NOUN
ijtc-778	140	2	such	such	ADJ
ijtc-778	140	3	as	as	ADP
ijtc-778	140	4	banks	bank	NOUN
ijtc-778	140	5	,	,	PUNCT
ijtc-778	140	6	public	public	ADJ
ijtc-778	140	7	accountants	accountant	NOUN
ijtc-778	140	8	,	,	PUNCT
ijtc-778	140	9	notaries	notary	NOUN
ijtc-778	140	10	,	,	PUNCT
ijtc-778	140	11	tax	tax	NOUN
ijtc-778	140	12	consultants	consultant	NOUN
ijtc-778	140	13	,	,	PUNCT
ijtc-778	140	14	administrative	administrative	ADJ
ijtc-778	140	15	offices	office	NOUN
ijtc-778	140	16	,	,	PUNCT
ijtc-778	140	17	and	and	CCONJ
ijtc-778	140	18	other	other	ADJ
ijtc-778	140	19	third	third	ADJ
ijtc-778	140	20	parties	party	NOUN
ijtc-778	140	21	who	who	PRON
ijtc-778	140	22	have	have	VERB
ijtc-778	140	23	a	a	DET
ijtc-778	140	24	legal	legal	ADJ
ijtc-778	140	25	relationship	relationship	NOUN
ijtc-778	140	26	with	with	ADP
ijtc-778	140	27	the	the	DET
ijtc-778	140	28	taxpayer	taxpayer	NOUN
ijtc-778	140	29	in	in	ADP
ijtc-778	140	30	the	the	DET
ijtc-778	140	31	context	context	NOUN
ijtc-778	140	32	of	of	ADP
ijtc-778	140	33	tax	tax	NOUN
ijtc-778	140	34	audits	audits	NOUN
ijtc-778	140	35	,	,	PUNCT
ijtc-778	140	36	tax	tax	NOUN
ijtc-778	140	37	collection	collection	NOUN
ijtc-778	140	38	,	,	PUNCT
ijtc-778	140	39	or	or	CCONJ
ijtc-778	140	40	investigations	investigation	NOUN
ijtc-778	140	41	of	of	ADP
ijtc-778	140	42	tax	tax	NOUN
ijtc-778	140	43	-	-	PUNCT
ijtc-778	140	44	related	relate	VERB
ijtc-778	140	45	crimes	crime	NOUN
ijtc-778	140	46	are	be	AUX
ijtc-778	140	47	obligated	obligate	VERB
ijtc-778	140	48	to	to	PART
ijtc-778	140	49	provide	provide	VERB
ijtc-778	140	50	truthful	truthful	ADJ
ijtc-778	140	51	testimony	testimony	NOUN
ijtc-778	140	52	or	or	CCONJ
ijtc-778	140	53	evidence	evidence	NOUN
ijtc-778	140	54	.	.	PUNCT
ijtc-778	141	1	failure	failure	NOUN
ijtc-778	141	2	to	to	PART
ijtc-778	141	3	fulfill	fulfill	VERB
ijtc-778	141	4	this	this	DET
ijtc-778	141	5	obligation	obligation	NOUN
ijtc-778	141	6	or	or	CCONJ
ijtc-778	141	7	providing	provide	VERB
ijtc-778	141	8	false	false	ADJ
ijtc-778	141	9	information	information	NOUN
ijtc-778	141	10	can	can	AUX
ijtc-778	141	11	result	result	VERB
ijtc-778	141	12	in	in	ADP
ijtc-778	141	13	criminal	criminal	ADJ
ijtc-778	141	14	charges	charge	NOUN
ijtc-778	141	15	in	in	ADP
ijtc-778	141	16	the	the	DET
ijtc-778	141	17	field	field	NOUN
ijtc-778	141	18	of	of	ADP
ijtc-778	141	19	taxation	taxation	NOUN
ijtc-778	141	20	..	..	PUNCT
ijtc-778	142	1	criminal	criminal	ADJ
ijtc-778	142	2	acts	act	NOUN
ijtc-778	142	3	in	in	ADP
ijtc-778	142	4	the	the	DET
ijtc-778	142	5	field	field	NOUN
ijtc-778	142	6	of	of	ADP
ijtc-778	142	7	taxation	taxation	NOUN
ijtc-778	142	8	according	accord	VERB
ijtc-778	142	9	to	to	ADP
ijtc-778	142	10	article	article	NOUN
ijtc-778	142	11	41b	41b	NOUN
ijtc-778	142	12	of	of	ADP
ijtc-778	142	13	the	the	DET
ijtc-778	142	14	kup	kup	PROPN
ijtc-778	142	15	law	law	NOUN
ijtc-778	142	16	the	the	DET
ijtc-778	142	17	criminal	criminal	ADJ
ijtc-778	142	18	offenses	offense	NOUN
ijtc-778	142	19	regulated	regulate	VERB
ijtc-778	142	20	under	under	ADP
ijtc-778	142	21	article	article	NOUN
ijtc-778	142	22	41b	41b	NOUN
ijtc-778	142	23	of	of	ADP
ijtc-778	142	24	the	the	DET
ijtc-778	142	25	taxation	taxation	NOUN
ijtc-778	142	26	law	law	NOUN
ijtc-778	142	27	are	be	AUX
ijtc-778	142	28	offenses	offense	NOUN
ijtc-778	142	29	related	relate	VERB
ijtc-778	142	30	to	to	ADP
ijtc-778	142	31	the	the	DET
ijtc-778	142	32	process	process	NOUN
ijtc-778	142	33	of	of	ADP
ijtc-778	142	34	investigating	investigate	VERB
ijtc-778	142	35	tax	tax	NOUN
ijtc-778	142	36	-	-	PUNCT
ijtc-778	142	37	related	relate	VERB
ijtc-778	142	38	crimes	crime	NOUN
ijtc-778	142	39	.	.	PUNCT
ijtc-778	143	1	article	article	NOUN
ijtc-778	143	2	41b	41b	NOUN
ijtc-778	143	3	of	of	ADP
ijtc-778	143	4	the	the	DET
ijtc-778	143	5	taxation	taxation	NOUN
ijtc-778	143	6	law	law	NOUN
ijtc-778	143	7	specifies	specify	VERB
ijtc-778	143	8	that	that	SCONJ
ijtc-778	143	9	:	:	PUNCT
ijtc-778	143	10	“	"	PUNCT
ijtc-778	143	11	any	any	DET
ijtc-778	143	12	persons	person	NOUN
ijtc-778	143	13	that	that	PRON
ijtc-778	143	14	deliberately	deliberately	ADV
ijtc-778	143	15	obstruct	obstruct	VERB
ijtc-778	143	16	or	or	CCONJ
ijtc-778	143	17	hinder	hinder	VERB
ijtc-778	143	18	a	a	DET
ijtc-778	143	19	tax	tax	NOUN
ijtc-778	143	20	crime	crime	NOUN
ijtc-778	143	21	investigation	investigation	NOUN
ijtc-778	143	22	shall	shall	AUX
ijtc-778	143	23	be	be	AUX
ijtc-778	143	24	sentenced	sentence	VERB
ijtc-778	143	25	to	to	ADP
ijtc-778	143	26	imprisonment	imprisonment	NOUN
ijtc-778	143	27	for	for	ADP
ijtc-778	143	28	a	a	DET
ijtc-778	143	29	maximum	maximum	NOUN
ijtc-778	143	30	of	of	ADP
ijtc-778	143	31	3	3	NUM
ijtc-778	143	32	(	(	PUNCT
ijtc-778	143	33	three	three	NUM
ijtc-778	143	34	)	)	PUNCT
ijtc-778	143	35	years	year	NOUN
ijtc-778	143	36	and	and	CCONJ
ijtc-778	143	37	a	a	DET
ijtc-778	143	38	maximum	maximum	ADJ
ijtc-778	143	39	fine	fine	NOUN
ijtc-778	143	40	of	of	ADP
ijtc-778	143	41	idr75,000,000.00	idr75,000,000.00	PROPN
ijtc-778	143	42	(	(	PUNCT
ijtc-778	143	43	seventy	seventy	NUM
ijtc-778	143	44	-	-	PUNCT
ijtc-778	143	45	five	five	NUM
ijtc-778	143	46	million	million	NUM
ijtc-778	143	47	rupiah	rupiah	NOUN
ijtc-778	143	48	)	)	PUNCT
ijtc-778	143	49	.	.	PUNCT
ijtc-778	143	50	”	"	PUNCT
ijtc-778	144	1	the	the	DET
ijtc-778	144	2	investigation	investigation	NOUN
ijtc-778	144	3	process	process	NOUN
ijtc-778	144	4	in	in	ADP
ijtc-778	144	5	tax	tax	NOUN
ijtc-778	144	6	law	law	NOUN
ijtc-778	144	7	enforcement	enforcement	NOUN
ijtc-778	144	8	is	be	AUX
ijtc-778	144	9	of	of	ADP
ijtc-778	144	10	utmost	utmost	ADJ
ijtc-778	144	11	importance	importance	NOUN
ijtc-778	144	12	and	and	CCONJ
ijtc-778	144	13	should	should	AUX
ijtc-778	144	14	not	not	PART
ijtc-778	144	15	be	be	AUX
ijtc-778	144	16	impeded	impede	VERB
ijtc-778	144	17	.	.	PUNCT
ijtc-778	145	1	article	article	NOUN
ijtc-778	145	2	44	44	NUM
ijtc-778	145	3	of	of	ADP
ijtc-778	145	4	the	the	DET
ijtc-778	145	5	taxation	taxation	NOUN
ijtc-778	145	6	law	law	NOUN
ijtc-778	145	7	emphasizes	emphasize	VERB
ijtc-778	145	8	that	that	SCONJ
ijtc-778	145	9	individuals	individual	NOUN
ijtc-778	145	10	who	who	PRON
ijtc-778	145	11	obstruct	obstruct	VERB
ijtc-778	145	12	or	or	CCONJ
ijtc-778	145	13	hinder	hinder	VERB
ijtc-778	145	14	the	the	DET
ijtc-778	145	15	investigation	investigation	NOUN
ijtc-778	145	16	of	of	ADP
ijtc-778	145	17	tax	tax	NOUN
ijtc-778	145	18	-	-	PUNCT
ijtc-778	145	19	related	relate	VERB
ijtc-778	145	20	crimes	crime	NOUN
ijtc-778	145	21	,	,	PUNCT
ijtc-778	145	22	such	such	ADJ
ijtc-778	145	23	as	as	ADP
ijtc-778	145	24	by	by	ADP
ijtc-778	145	25	obstructing	obstruct	VERB
ijtc-778	145	26	searches	search	NOUN
ijtc-778	145	27	or	or	CCONJ
ijtc-778	145	28	concealing	conceal	VERB
ijtc-778	145	29	evidence	evidence	NOUN
ijtc-778	145	30	,	,	PUNCT
ijtc-778	145	31	will	will	AUX
ijtc-778	145	32	face	face	VERB
ijtc-778	145	33	criminal	criminal	ADJ
ijtc-778	145	34	consequences	consequence	NOUN
ijtc-778	145	35	.	.	PUNCT
ijtc-778	146	1	obstruction	obstruction	NOUN
ijtc-778	146	2	refers	refer	VERB
ijtc-778	146	3	to	to	ADP
ijtc-778	146	4	intentionally	intentionally	ADV
ijtc-778	146	5	preventing	prevent	VERB
ijtc-778	146	6	the	the	DET
ijtc-778	146	7	investigation	investigation	NOUN
ijtc-778	146	8	from	from	ADP
ijtc-778	146	9	uncovering	uncover	VERB
ijtc-778	146	10	the	the	DET
ijtc-778	146	11	methods	method	NOUN
ijtc-778	146	12	used	use	VERB
ijtc-778	146	13	in	in	ADP
ijtc-778	146	14	tax	tax	NOUN
ijtc-778	146	15	crimes	crime	NOUN
ijtc-778	146	16	,	,	PUNCT
ijtc-778	146	17	while	while	SCONJ
ijtc-778	146	18	hindrance	hindrance	NOUN
ijtc-778	146	19	refers	refer	VERB
ijtc-778	146	20	to	to	ADP
ijtc-778	146	21	intentionally	intentionally	ADV
ijtc-778	146	22	impeding	impede	VERB
ijtc-778	146	23	the	the	DET
ijtc-778	146	24	investigation	investigation	NOUN
ijtc-778	146	25	's	's	PART
ijtc-778	146	26	ability	ability	NOUN
ijtc-778	146	27	to	to	PART
ijtc-778	146	28	uncover	uncover	VERB
ijtc-778	146	29	such	such	ADJ
ijtc-778	146	30	methods	method	NOUN
ijtc-778	146	31	.	.	PUNCT
ijtc-778	147	1	these	these	DET
ijtc-778	147	2	actions	action	NOUN
ijtc-778	147	3	,	,	PUNCT
ijtc-778	147	4	either	either	CCONJ
ijtc-778	147	5	physical	physical	ADJ
ijtc-778	147	6	or	or	CCONJ
ijtc-778	147	7	non	non	ADJ
ijtc-778	147	8	-	-	ADJ
ijtc-778	147	9	physical	physical	ADJ
ijtc-778	147	10	,	,	PUNCT
ijtc-778	147	11	lead	lead	VERB
ijtc-778	147	12	to	to	ADP
ijtc-778	147	13	the	the	DET
ijtc-778	147	14	failure	failure	NOUN
ijtc-778	147	15	of	of	ADP
ijtc-778	147	16	the	the	DET
ijtc-778	147	17	investigation	investigation	NOUN
ijtc-778	147	18	into	into	ADP
ijtc-778	147	19	tax	tax	NOUN
ijtc-778	147	20	-	-	PUNCT
ijtc-778	147	21	related	relate	VERB
ijtc-778	147	22	crimes	crime	NOUN
ijtc-778	147	23	.	.	PUNCT
ijtc-778	148	1	criminal	criminal	ADJ
ijtc-778	148	2	acts	act	NOUN
ijtc-778	148	3	in	in	ADP
ijtc-778	148	4	the	the	DET
ijtc-778	148	5	field	field	NOUN
ijtc-778	148	6	of	of	ADP
ijtc-778	148	7	taxation	taxation	NOUN
ijtc-778	148	8	according	accord	VERB
ijtc-778	148	9	to	to	ADP
ijtc-778	148	10	article	article	NOUN
ijtc-778	148	11	41c	41c	NOUN
ijtc-778	148	12	of	of	ADP
ijtc-778	148	13	the	the	DET
ijtc-778	148	14	kup	kup	PROPN
ijtc-778	148	15	law	law	NOUN
ijtc-778	148	16	the	the	DET
ijtc-778	148	17	taxation	taxation	NOUN
ijtc-778	148	18	law	law	NOUN
ijtc-778	148	19	,	,	PUNCT
ijtc-778	148	20	specifically	specifically	ADV
ijtc-778	148	21	article	article	NOUN
ijtc-778	148	22	41a	41a	NOUN
ijtc-778	148	23	and	and	CCONJ
ijtc-778	148	24	41c	41c	NOUN
ijtc-778	148	25	,	,	PUNCT
ijtc-778	148	26	addresses	address	NOUN
ijtc-778	148	27	criminal	criminal	ADJ
ijtc-778	148	28	offenses	offense	NOUN
ijtc-778	148	29	related	relate	VERB
ijtc-778	148	30	to	to	ADP
ijtc-778	148	31	data	datum	NOUN
ijtc-778	148	32	and	and	CCONJ
ijtc-778	148	33	information	information	NOUN
ijtc-778	148	34	in	in	ADP
ijtc-778	148	35	the	the	DET
ijtc-778	148	36	context	context	NOUN
ijtc-778	148	37	of	of	ADP
ijtc-778	148	38	taxation	taxation	NOUN
ijtc-778	148	39	.	.	PUNCT
ijtc-778	149	1	article	article	NOUN
ijtc-778	149	2	41a	41a	NOUN
ijtc-778	149	3	focuses	focus	VERB
ijtc-778	149	4	on	on	ADP
ijtc-778	149	5	intentional	intentional	ADJ
ijtc-778	149	6	refusal	refusal	NOUN
ijtc-778	149	7	or	or	CCONJ
ijtc-778	149	8	provision	provision	NOUN
ijtc-778	149	9	of	of	ADP
ijtc-778	149	10	false	false	ADJ
ijtc-778	149	11	testimony	testimony	NOUN
ijtc-778	149	12	or	or	CCONJ
ijtc-778	149	13	evidence	evidence	NOUN
ijtc-778	149	14	by	by	ADP
ijtc-778	149	15	individuals	individual	NOUN
ijtc-778	149	16	connected	connect	VERB
ijtc-778	149	17	to	to	ADP
ijtc-778	149	18	the	the	DET
ijtc-778	149	19	taxpayer	taxpayer	NOUN
ijtc-778	149	20	.	.	PUNCT
ijtc-778	150	1	parties	party	NOUN
ijtc-778	150	2	like	like	ADP
ijtc-778	150	3	banks	bank	NOUN
ijtc-778	150	4	,	,	PUNCT
ijtc-778	150	5	accountants	accountant	NOUN
ijtc-778	150	6	,	,	PUNCT
ijtc-778	150	7	notaries	notary	NOUN
ijtc-778	150	8	,	,	PUNCT
ijtc-778	150	9	and	and	CCONJ
ijtc-778	150	10	tax	tax	NOUN
ijtc-778	150	11	consultants	consultant	NOUN
ijtc-778	150	12	are	be	AUX
ijtc-778	150	13	obligated	obligate	VERB
ijtc-778	150	14	to	to	PART
ijtc-778	150	15	provide	provide	VERB
ijtc-778	150	16	truthful	truthful	ADJ
ijtc-778	150	17	information	information	NOUN
ijtc-778	150	18	.	.	PUNCT
ijtc-778	151	1	failure	failure	NOUN
ijtc-778	151	2	to	to	PART
ijtc-778	151	3	do	do	AUX
ijtc-778	151	4	so	so	ADV
ijtc-778	151	5	can	can	AUX
ijtc-778	151	6	result	result	VERB
ijtc-778	151	7	in	in	ADP
ijtc-778	151	8	imprisonment	imprisonment	NOUN
ijtc-778	151	9	and	and	CCONJ
ijtc-778	151	10	fines	fine	NOUN
ijtc-778	151	11	.	.	PUNCT
ijtc-778	152	1	on	on	ADP
ijtc-778	152	2	the	the	DET
ijtc-778	152	3	other	other	ADJ
ijtc-778	152	4	hand	hand	NOUN
ijtc-778	152	5	,	,	PUNCT
ijtc-778	152	6	article	article	NOUN
ijtc-778	152	7	41c	41c	NOUN
ijtc-778	152	8	addresses	address	VERB
ijtc-778	152	9	the	the	DET
ijtc-778	152	10	deliberate	deliberate	ADJ
ijtc-778	152	11	failure	failure	NOUN
ijtc-778	152	12	to	to	PART
ijtc-778	152	13	fulfill	fulfill	VERB
ijtc-778	152	14	obligations	obligation	NOUN
ijtc-778	152	15	to	to	PART
ijtc-778	152	16	provide	provide	VERB
ijtc-778	152	17	tax	tax	NOUN
ijtc-778	152	18	-	-	PUNCT
ijtc-778	152	19	related	relate	VERB
ijtc-778	152	20	data	datum	NOUN
ijtc-778	152	21	and	and	CCONJ
ijtc-778	152	22	information	information	NOUN
ijtc-778	152	23	.	.	PUNCT
ijtc-778	153	1	it	it	PRON
ijtc-778	153	2	covers	cover	VERB
ijtc-778	153	3	various	various	ADJ
ijtc-778	153	4	scenarios	scenario	NOUN
ijtc-778	153	5	,	,	PUNCT
ijtc-778	153	6	including	include	VERB
ijtc-778	153	7	non	non	NOUN
ijtc-778	153	8	-	-	NOUN
ijtc-778	153	9	compliance	compliance	NOUN
ijtc-778	153	10	,	,	PUNCT
ijtc-778	153	11	causing	cause	VERB
ijtc-778	153	12	unfulfillment	unfulfillment	NOUN
ijtc-778	153	13	by	by	ADP
ijtc-778	153	14	officials	official	NOUN
ijtc-778	153	15	or	or	CCONJ
ijtc-778	153	16	other	other	ADJ
ijtc-778	153	17	parties	party	NOUN
ijtc-778	153	18	,	,	PUNCT
ijtc-778	153	19	and	and	CCONJ
ijtc-778	153	20	misuse	misuse	NOUN
ijtc-778	153	21	of	of	ADP
ijtc-778	153	22	tax	tax	NOUN
ijtc-778	153	23	data	datum	NOUN
ijtc-778	153	24	resulting	result	VERB
ijtc-778	153	25	in	in	ADP
ijtc-778	153	26	state	state	NOUN
ijtc-778	153	27	revenue	revenue	NOUN
ijtc-778	153	28	losses	loss	NOUN
ijtc-778	153	29	.	.	PUNCT
ijtc-778	154	1	the	the	DET
ijtc-778	154	2	penalties	penalty	NOUN
ijtc-778	154	3	include	include	VERB
ijtc-778	154	4	imprisonment	imprisonment	NOUN
ijtc-778	154	5	and	and	CCONJ
ijtc-778	154	6	fines	fine	NOUN
ijtc-778	154	7	.	.	PUNCT
ijtc-778	155	1	these	these	DET
ijtc-778	155	2	provisions	provision	NOUN
ijtc-778	155	3	emphasize	emphasize	VERB
ijtc-778	155	4	the	the	DET
ijtc-778	155	5	importance	importance	NOUN
ijtc-778	155	6	of	of	ADP
ijtc-778	155	7	fulfilling	fulfil	VERB
ijtc-778	155	8	obligations	obligation	NOUN
ijtc-778	155	9	and	and	CCONJ
ijtc-778	155	10	safeguarding	safeguard	VERB
ijtc-778	155	11	tax	tax	NOUN
ijtc-778	155	12	-	-	PUNCT
ijtc-778	155	13	related	relate	VERB
ijtc-778	155	14	information	information	NOUN
ijtc-778	155	15	in	in	ADP
ijtc-778	155	16	order	order	NOUN
ijtc-778	155	17	to	to	PART
ijtc-778	155	18	maintain	maintain	VERB
ijtc-778	155	19	the	the	DET
ijtc-778	155	20	integrity	integrity	NOUN
ijtc-778	155	21	of	of	ADP
ijtc-778	155	22	the	the	DET
ijtc-778	155	23	tax	tax	NOUN
ijtc-778	155	24	system	system	NOUN
ijtc-778	155	25	and	and	CCONJ
ijtc-778	155	26	protect	protect	VERB
ijtc-778	155	27	state	state	NOUN
ijtc-778	155	28	interests	interest	NOUN
ijtc-778	155	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	155	30	juridical	juridical	ADJ
ijtc-778	155	31	analysis	analysis	NOUN
ijtc-778	155	32	of	of	ADP
ijtc-778	155	33	tax	tax	NOUN
ijtc-778	155	34	criminal	criminal	ADJ
ijtc-778	155	35	law	law	NOUN
ijtc-778	155	36	enforcement	enforcement	NOUN
ijtc-778	155	37	:	:	PUNCT
ijtc-778	155	38	an	an	DET
ijtc-778	155	39	overview	overview	NOUN
ijtc-778	155	40	of	of	ADP
ijtc-778	155	41	legal	legal	ADJ
ijtc-778	155	42	regulations	regulation	NOUN
ijtc-778	155	43	and	and	CCONJ
ijtc-778	155	44	its	its	PRON
ijtc-778	155	45	implementation	implementation	NOUN
ijtc-778	155	46	in	in	ADP
ijtc-778	155	47	indonesia	indonesia	PROPN
ijtc-778	155	48	silalahi	silalahi	NOUN
ijtc-778	155	49	570	570	NUM
ijtc-778	155	50	|	|	ADV
ijtc-778	155	51	ilomata	ilomata	PROPN
ijtc-778	155	52	international	international	ADJ
ijtc-778	155	53	journal	journal	NOUN
ijtc-778	155	54	of	of	ADP
ijtc-778	155	55	tax	tax	PROPN
ijtc-778	155	56	&	&	CCONJ
ijtc-778	155	57	accounting	account	VERB
ijtc-778	155	58	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	155	59	criminal	criminal	ADJ
ijtc-778	155	60	acts	act	NOUN
ijtc-778	155	61	in	in	ADP
ijtc-778	155	62	the	the	DET
ijtc-778	155	63	field	field	NOUN
ijtc-778	155	64	of	of	ADP
ijtc-778	155	65	taxation	taxation	NOUN
ijtc-778	155	66	according	accord	VERB
ijtc-778	155	67	to	to	ADP
ijtc-778	155	68	article	article	NOUN
ijtc-778	155	69	43	43	NUM
ijtc-778	155	70	of	of	ADP
ijtc-778	155	71	the	the	DET
ijtc-778	155	72	kup	kup	PROPN
ijtc-778	155	73	law	law	NOUN
ijtc-778	155	74	in	in	ADP
ijtc-778	155	75	the	the	DET
ijtc-778	155	76	field	field	NOUN
ijtc-778	155	77	of	of	ADP
ijtc-778	155	78	taxation	taxation	NOUN
ijtc-778	155	79	,	,	PUNCT
ijtc-778	155	80	not	not	PART
ijtc-778	155	81	only	only	ADV
ijtc-778	155	82	taxpayers	taxpayer	NOUN
ijtc-778	155	83	and	and	CCONJ
ijtc-778	155	84	tax	tax	NOUN
ijtc-778	155	85	officials	official	NOUN
ijtc-778	155	86	can	can	AUX
ijtc-778	155	87	commit	commit	VERB
ijtc-778	155	88	tax	tax	NOUN
ijtc-778	155	89	-	-	PUNCT
ijtc-778	155	90	related	relate	VERB
ijtc-778	155	91	crimes	crime	NOUN
ijtc-778	155	92	,	,	PUNCT
ijtc-778	155	93	but	but	CCONJ
ijtc-778	155	94	other	other	ADJ
ijtc-778	155	95	parties	party	NOUN
ijtc-778	155	96	such	such	ADJ
ijtc-778	155	97	as	as	ADP
ijtc-778	155	98	employees	employee	NOUN
ijtc-778	155	99	,	,	PUNCT
ijtc-778	155	100	representatives	representative	NOUN
ijtc-778	155	101	,	,	PUNCT
ijtc-778	155	102	legal	legal	ADJ
ijtc-778	155	103	counsel	counsel	NOUN
ijtc-778	155	104	,	,	PUNCT
ijtc-778	155	105	tax	tax	NOUN
ijtc-778	155	106	consultants	consultant	NOUN
ijtc-778	155	107	,	,	PUNCT
ijtc-778	155	108	and	and	CCONJ
ijtc-778	155	109	other	other	ADJ
ijtc-778	155	110	professionals	professional	NOUN
ijtc-778	155	111	are	be	AUX
ijtc-778	155	112	prone	prone	ADJ
ijtc-778	155	113	to	to	PART
ijtc-778	155	114	get	get	VERB
ijtc-778	155	115	involved	involve	VERB
ijtc-778	155	116	in	in	ADP
ijtc-778	155	117	various	various	ADJ
ijtc-778	155	118	illegal	illegal	ADJ
ijtc-778	155	119	forms	form	NOUN
ijtc-778	155	120	,	,	PUNCT
ijtc-778	155	121	highlighting	highlight	VERB
ijtc-778	155	122	the	the	DET
ijtc-778	155	123	importance	importance	NOUN
ijtc-778	155	124	of	of	ADP
ijtc-778	155	125	understanding	understand	VERB
ijtc-778	155	126	their	their	PRON
ijtc-778	155	127	roles	role	NOUN
ijtc-778	155	128	and	and	CCONJ
ijtc-778	155	129	positions	position	NOUN
ijtc-778	155	130	to	to	PART
ijtc-778	155	131	prevent	prevent	VERB
ijtc-778	155	132	tax	tax	NOUN
ijtc-778	155	133	offenses	offense	NOUN
ijtc-778	155	134	and	and	CCONJ
ijtc-778	155	135	ensure	ensure	VERB
ijtc-778	155	136	compliance	compliance	NOUN
ijtc-778	155	137	with	with	ADP
ijtc-778	155	138	tax	tax	NOUN
ijtc-778	155	139	laws	law	NOUN
ijtc-778	155	140	.	.	PUNCT
ijtc-778	156	1	the	the	DET
ijtc-778	156	2	involvement	involvement	NOUN
ijtc-778	156	3	of	of	ADP
ijtc-778	156	4	these	these	DET
ijtc-778	156	5	other	other	ADJ
ijtc-778	156	6	parties	party	NOUN
ijtc-778	156	7	does	do	AUX
ijtc-778	156	8	not	not	PART
ijtc-778	156	9	place	place	VERB
ijtc-778	156	10	them	they	PRON
ijtc-778	156	11	in	in	ADP
ijtc-778	156	12	the	the	DET
ijtc-778	156	13	position	position	NOUN
ijtc-778	156	14	of	of	ADP
ijtc-778	156	15	the	the	DET
ijtc-778	156	16	principal	principal	ADJ
ijtc-778	156	17	offender	offender	NOUN
ijtc-778	156	18	(	(	PUNCT
ijtc-778	156	19	dader	dader	NOUN
ijtc-778	156	20	)	)	PUNCT
ijtc-778	156	21	of	of	ADP
ijtc-778	156	22	the	the	DET
ijtc-778	156	23	crime	crime	NOUN
ijtc-778	156	24	.	.	PUNCT
ijtc-778	157	1	their	their	PRON
ijtc-778	157	2	position	position	NOUN
ijtc-778	157	3	is	be	AUX
ijtc-778	157	4	limited	limit	VERB
ijtc-778	157	5	to	to	PART
ijtc-778	157	6	participation	participation	NOUN
ijtc-778	157	7	in	in	ADP
ijtc-778	157	8	a	a	DET
ijtc-778	157	9	tax	tax	NOUN
ijtc-778	157	10	-	-	PUNCT
ijtc-778	157	11	related	relate	VERB
ijtc-778	157	12	crime	crime	NOUN
ijtc-778	157	13	,	,	PUNCT
ijtc-778	157	14	such	such	ADJ
ijtc-778	157	15	as	as	ADP
ijtc-778	157	16	ordering	ordering	NOUN
ijtc-778	157	17	(	(	PUNCT
ijtc-778	157	18	doenplegen	doenplegen	ADV
ijtc-778	157	19	)	)	PUNCT
ijtc-778	157	20	,	,	PUNCT
ijtc-778	157	21	assisting	assist	VERB
ijtc-778	157	22	(	(	PUNCT
ijtc-778	157	23	medeplegen	medeplegen	NOUN
ijtc-778	157	24	)	)	PUNCT
ijtc-778	157	25	,	,	PUNCT
ijtc-778	157	26	inciting	incite	VERB
ijtc-778	157	27	(	(	PUNCT
ijtc-778	157	28	uitloking	uitloking	NOUN
ijtc-778	157	29	)	)	PUNCT
ijtc-778	157	30	,	,	PUNCT
ijtc-778	157	31	and	and	CCONJ
ijtc-778	157	32	abetting	abet	VERB
ijtc-778	157	33	(	(	PUNCT
ijtc-778	157	34	medeplichtigheid	medeplichtigheid	NOUN
ijtc-778	157	35	)	)	PUNCT
ijtc-778	157	36	.	.	PUNCT
ijtc-778	158	1	thus	thus	ADV
ijtc-778	158	2	,	,	PUNCT
ijtc-778	158	3	the	the	DET
ijtc-778	158	4	involvement	involvement	NOUN
ijtc-778	158	5	of	of	ADP
ijtc-778	158	6	these	these	DET
ijtc-778	158	7	other	other	ADJ
ijtc-778	158	8	parties	party	NOUN
ijtc-778	158	9	in	in	ADP
ijtc-778	158	10	a	a	DET
ijtc-778	158	11	tax	tax	NOUN
ijtc-778	158	12	-	-	PUNCT
ijtc-778	158	13	related	relate	VERB
ijtc-778	158	14	crime	crime	NOUN
ijtc-778	158	15	always	always	ADV
ijtc-778	158	16	falls	fall	VERB
ijtc-778	158	17	into	into	ADP
ijtc-778	158	18	one	one	NUM
ijtc-778	158	19	of	of	ADP
ijtc-778	158	20	these	these	DET
ijtc-778	158	21	forms	form	NOUN
ijtc-778	158	22	of	of	ADP
ijtc-778	158	23	participation	participation	NOUN
ijtc-778	158	24	.	.	PUNCT
ijtc-778	159	1	article	article	NOUN
ijtc-778	159	2	43	43	NUM
ijtc-778	159	3	of	of	ADP
ijtc-778	159	4	the	the	DET
ijtc-778	159	5	taxation	taxation	NOUN
ijtc-778	159	6	law	law	NOUN
ijtc-778	159	7	explicitly	explicitly	ADV
ijtc-778	159	8	states	state	VERB
ijtc-778	159	9	that	that	SCONJ
ijtc-778	159	10	individuals	individual	NOUN
ijtc-778	159	11	who	who	PRON
ijtc-778	159	12	are	be	AUX
ijtc-778	159	13	not	not	PART
ijtc-778	159	14	taxpayers	taxpayer	NOUN
ijtc-778	159	15	or	or	CCONJ
ijtc-778	159	16	tax	tax	NOUN
ijtc-778	159	17	officials	official	NOUN
ijtc-778	159	18	can	can	AUX
ijtc-778	159	19	still	still	ADV
ijtc-778	159	20	be	be	AUX
ijtc-778	159	21	classified	classify	VERB
ijtc-778	159	22	as	as	ADP
ijtc-778	159	23	committing	commit	VERB
ijtc-778	159	24	tax	tax	NOUN
ijtc-778	159	25	-	-	PUNCT
ijtc-778	159	26	related	relate	VERB
ijtc-778	159	27	crimes	crime	NOUN
ijtc-778	159	28	.	.	PUNCT
ijtc-778	160	1	the	the	DET
ijtc-778	160	2	provisions	provision	NOUN
ijtc-778	160	3	regarding	regard	VERB
ijtc-778	160	4	the	the	DET
ijtc-778	160	5	actions	action	NOUN
ijtc-778	160	6	of	of	ADP
ijtc-778	160	7	these	these	DET
ijtc-778	160	8	other	other	ADJ
ijtc-778	160	9	parties	party	NOUN
ijtc-778	160	10	are	be	AUX
ijtc-778	160	11	explicitly	explicitly	ADV
ijtc-778	160	12	regulated	regulate	VERB
ijtc-778	160	13	in	in	ADP
ijtc-778	160	14	article	article	NOUN
ijtc-778	160	15	43	43	NUM
ijtc-778	160	16	,	,	PUNCT
ijtc-778	160	17	which	which	PRON
ijtc-778	160	18	states	state	VERB
ijtc-778	160	19	that	that	SCONJ
ijtc-778	160	20	the	the	DET
ijtc-778	160	21	same	same	ADJ
ijtc-778	160	22	provisions	provision	NOUN
ijtc-778	160	23	applicable	applicable	ADJ
ijtc-778	160	24	to	to	ADP
ijtc-778	160	25	taxpayers	taxpayer	NOUN
ijtc-778	160	26	and	and	CCONJ
ijtc-778	160	27	tax	tax	NOUN
ijtc-778	160	28	officials	official	NOUN
ijtc-778	160	29	also	also	ADV
ijtc-778	160	30	apply	apply	VERB
ijtc-778	160	31	to	to	ADP
ijtc-778	160	32	representatives	representative	NOUN
ijtc-778	160	33	,	,	PUNCT
ijtc-778	160	34	proxies	proxy	NOUN
ijtc-778	160	35	,	,	PUNCT
ijtc-778	160	36	employees	employee	NOUN
ijtc-778	160	37	,	,	PUNCT
ijtc-778	160	38	or	or	CCONJ
ijtc-778	160	39	any	any	DET
ijtc-778	160	40	other	other	ADJ
ijtc-778	160	41	parties	party	NOUN
ijtc-778	160	42	who	who	PRON
ijtc-778	160	43	order	order	VERB
ijtc-778	160	44	,	,	PUNCT
ijtc-778	160	45	participate	participate	VERB
ijtc-778	160	46	in	in	ADP
ijtc-778	160	47	,	,	PUNCT
ijtc-778	160	48	recommend	recommend	VERB
ijtc-778	160	49	,	,	PUNCT
ijtc-778	160	50	or	or	CCONJ
ijtc-778	160	51	assist	assist	VERB
ijtc-778	160	52	in	in	ADP
ijtc-778	160	53	tax	tax	NOUN
ijtc-778	160	54	crimes	crime	NOUN
ijtc-778	160	55	.	.	PUNCT
ijtc-778	161	1	this	this	PRON
ijtc-778	161	2	means	mean	VERB
ijtc-778	161	3	that	that	SCONJ
ijtc-778	161	4	these	these	DET
ijtc-778	161	5	parties	party	NOUN
ijtc-778	161	6	can	can	AUX
ijtc-778	161	7	be	be	AUX
ijtc-778	161	8	held	hold	VERB
ijtc-778	161	9	accountable	accountable	ADJ
ijtc-778	161	10	for	for	ADP
ijtc-778	161	11	their	their	PRON
ijtc-778	161	12	involvement	involvement	NOUN
ijtc-778	161	13	in	in	ADP
ijtc-778	161	14	tax	tax	NOUN
ijtc-778	161	15	offenses	offense	NOUN
ijtc-778	161	16	.	.	PUNCT
ijtc-778	162	1	the	the	DET
ijtc-778	162	2	law	law	NOUN
ijtc-778	162	3	recognizes	recognize	VERB
ijtc-778	162	4	various	various	ADJ
ijtc-778	162	5	forms	form	NOUN
ijtc-778	162	6	of	of	ADP
ijtc-778	162	7	participation	participation	NOUN
ijtc-778	162	8	in	in	ADP
ijtc-778	162	9	these	these	DET
ijtc-778	162	10	offenses	offense	NOUN
ijtc-778	162	11	,	,	PUNCT
ijtc-778	162	12	aiming	aim	VERB
ijtc-778	162	13	to	to	PART
ijtc-778	162	14	prevent	prevent	VERB
ijtc-778	162	15	financial	financial	ADJ
ijtc-778	162	16	losses	loss	NOUN
ijtc-778	162	17	to	to	ADP
ijtc-778	162	18	the	the	DET
ijtc-778	162	19	state	state	NOUN
ijtc-778	162	20	.	.	PUNCT
ijtc-778	163	1	the	the	DET
ijtc-778	163	2	directorate	directorate	ADJ
ijtc-778	163	3	general	general	NOUN
ijtc-778	163	4	of	of	ADP
ijtc-778	163	5	taxes	taxis	NOUN
ijtc-778	163	6	is	be	AUX
ijtc-778	163	7	responsible	responsible	ADJ
ijtc-778	163	8	for	for	ADP
ijtc-778	163	9	overseeing	oversee	VERB
ijtc-778	163	10	and	and	CCONJ
ijtc-778	163	11	investigating	investigate	VERB
ijtc-778	163	12	taxpayers	taxpayer	NOUN
ijtc-778	163	13	and	and	CCONJ
ijtc-778	163	14	related	related	ADJ
ijtc-778	163	15	parties	party	NOUN
ijtc-778	163	16	to	to	PART
ijtc-778	163	17	identify	identify	VERB
ijtc-778	163	18	and	and	CCONJ
ijtc-778	163	19	take	take	VERB
ijtc-778	163	20	appropriate	appropriate	ADJ
ijtc-778	163	21	action	action	NOUN
ijtc-778	163	22	against	against	ADP
ijtc-778	163	23	those	those	PRON
ijtc-778	163	24	involved	involve	VERB
ijtc-778	163	25	in	in	ADP
ijtc-778	163	26	taxrelated	taxrelated	ADJ
ijtc-778	163	27	crimes	crime	NOUN
ijtc-778	163	28	.	.	PUNCT
ijtc-778	164	1	1	1	X
ijtc-778	164	2	)	)	PUNCT
ijtc-778	164	3	ordering	order	VERB
ijtc-778	164	4	to	to	PART
ijtc-778	164	5	commit	commit	VERB
ijtc-778	164	6	(	(	PUNCT
ijtc-778	164	7	doenplegen	doenplegen	ADV
ijtc-778	164	8	)	)	PUNCT
ijtc-778	164	9	.	.	PUNCT
ijtc-778	165	1	"	"	PUNCT
ijtc-778	165	2	menyuruh	menyuruh	NOUN
ijtc-778	165	3	melakukan	melakukan	PROPN
ijtc-778	165	4	"	"	PUNCT
ijtc-778	165	5	(	(	PUNCT
ijtc-778	165	6	doenplegen	doenplegen	PROPN
ijtc-778	165	7	)	)	PUNCT
ijtc-778	165	8	is	be	AUX
ijtc-778	165	9	a	a	DET
ijtc-778	165	10	form	form	NOUN
ijtc-778	165	11	of	of	ADP
ijtc-778	165	12	participation	participation	NOUN
ijtc-778	165	13	mentioned	mention	VERB
ijtc-778	165	14	in	in	ADP
ijtc-778	165	15	article	article	NOUN
ijtc-778	165	16	43	43	NUM
ijtc-778	165	17	paragraph	paragraph	NOUN
ijtc-778	165	18	(	(	PUNCT
ijtc-778	165	19	1	1	NUM
ijtc-778	165	20	)	)	PUNCT
ijtc-778	165	21	of	of	ADP
ijtc-778	165	22	the	the	DET
ijtc-778	165	23	taxation	taxation	NOUN
ijtc-778	165	24	law	law	NOUN
ijtc-778	165	25	(	(	PUNCT
ijtc-778	165	26	uu	uu	PROPN
ijtc-778	165	27	kup	kup	PROPN
ijtc-778	165	28	)	)	PUNCT
ijtc-778	165	29	.	.	PUNCT
ijtc-778	166	1	in	in	ADP
ijtc-778	166	2	this	this	DET
ijtc-778	166	3	context	context	NOUN
ijtc-778	166	4	,	,	PUNCT
ijtc-778	166	5	lamintang	lamintang	PROPN
ijtc-778	166	6	states	state	VERB
ijtc-778	166	7	that	that	SCONJ
ijtc-778	166	8	within	within	ADP
ijtc-778	166	9	a	a	DET
ijtc-778	166	10	doenplegen	doenplegen	NOUN
ijtc-778	166	11	,	,	PUNCT
ijtc-778	166	12	there	there	PRON
ijtc-778	166	13	is	be	VERB
ijtc-778	166	14	a	a	DET
ijtc-778	166	15	clear	clear	ADJ
ijtc-778	166	16	distinction	distinction	NOUN
ijtc-778	166	17	between	between	ADP
ijtc-778	166	18	someone	someone	PRON
ijtc-778	166	19	who	who	PRON
ijtc-778	166	20	orders	order	VERB
ijtc-778	166	21	another	another	DET
ijtc-778	166	22	person	person	NOUN
ijtc-778	166	23	to	to	PART
ijtc-778	166	24	commit	commit	VERB
ijtc-778	166	25	a	a	DET
ijtc-778	166	26	criminal	criminal	ADJ
ijtc-778	166	27	act	act	NOUN
ijtc-778	166	28	and	and	CCONJ
ijtc-778	166	29	another	another	DET
ijtc-778	166	30	person	person	NOUN
ijtc-778	166	31	who	who	PRON
ijtc-778	166	32	carries	carry	VERB
ijtc-778	166	33	out	out	ADP
ijtc-778	166	34	the	the	DET
ijtc-778	166	35	instructed	instruct	VERB
ijtc-778	166	36	criminal	criminal	ADJ
ijtc-778	166	37	act	act	NOUN
ijtc-778	166	38	.	.	PUNCT
ijtc-778	167	1	doenplegen	doenplegen	PROPN
ijtc-778	167	2	can	can	AUX
ijtc-778	167	3	be	be	AUX
ijtc-778	167	4	literally	literally	ADV
ijtc-778	167	5	translated	translate	VERB
ijtc-778	167	6	as	as	ADP
ijtc-778	167	7	"	"	PUNCT
ijtc-778	167	8	maker	maker	NOUN
ijtc-778	167	9	of	of	ADP
ijtc-778	167	10	the	the	DET
ijtc-778	167	11	perpetrator	perpetrator	NOUN
ijtc-778	167	12	"	"	PUNCT
ijtc-778	167	13	because	because	SCONJ
ijtc-778	167	14	every	every	DET
ijtc-778	167	15	individual	individual	NOUN
ijtc-778	167	16	in	in	ADP
ijtc-778	167	17	indonesia	indonesia	PROPN
ijtc-778	167	18	uses	use	VERB
ijtc-778	167	19	the	the	DET
ijtc-778	167	20	term	term	NOUN
ijtc-778	167	21	"	"	PUNCT
ijtc-778	167	22	penyuruh	penyuruh	NOUN
ijtc-778	167	23	"	"	PUNCT
ijtc-778	167	24	(	(	PUNCT
ijtc-778	167	25	the	the	DET
ijtc-778	167	26	one	one	NOUN
ijtc-778	167	27	who	who	PRON
ijtc-778	167	28	orders	order	VERB
ijtc-778	167	29	)	)	PUNCT
ijtc-778	167	30	.	.	PUNCT
ijtc-778	168	1	if	if	SCONJ
ijtc-778	168	2	someone	someone	PRON
ijtc-778	168	3	else	else	ADV
ijtc-778	168	4	orders	order	VERB
ijtc-778	168	5	the	the	DET
ijtc-778	168	6	perpetrator	perpetrator	NOUN
ijtc-778	168	7	to	to	PART
ijtc-778	168	8	commit	commit	VERB
ijtc-778	168	9	an	an	DET
ijtc-778	168	10	act	act	NOUN
ijtc-778	168	11	that	that	PRON
ijtc-778	168	12	would	would	AUX
ijtc-778	168	13	typically	typically	ADV
ijtc-778	168	14	be	be	AUX
ijtc-778	168	15	a	a	DET
ijtc-778	168	16	criminal	criminal	ADJ
ijtc-778	168	17	offense	offense	NOUN
ijtc-778	168	18	,	,	PUNCT
ijtc-778	168	19	but	but	CCONJ
ijtc-778	168	20	for	for	ADP
ijtc-778	168	21	certain	certain	ADJ
ijtc-778	168	22	reasons	reason	NOUN
ijtc-778	168	23	the	the	DET
ijtc-778	168	24	perpetrator	perpetrator	NOUN
ijtc-778	168	25	can	can	AUX
ijtc-778	168	26	not	not	PART
ijtc-778	168	27	be	be	AUX
ijtc-778	168	28	held	hold	VERB
ijtc-778	168	29	criminally	criminally	ADV
ijtc-778	168	30	liable	liable	ADJ
ijtc-778	168	31	,	,	PUNCT
ijtc-778	168	32	the	the	DET
ijtc-778	168	33	perpetrator	perpetrator	NOUN
ijtc-778	168	34	becomes	become	VERB
ijtc-778	168	35	a	a	DET
ijtc-778	168	36	mere	mere	ADJ
ijtc-778	168	37	instrument	instrument	NOUN
ijtc-778	168	38	controlled	control	VERB
ijtc-778	168	39	by	by	ADP
ijtc-778	168	40	the	the	DET
ijtc-778	168	41	person	person	NOUN
ijtc-778	168	42	who	who	PRON
ijtc-778	168	43	gives	give	VERB
ijtc-778	168	44	the	the	DET
ijtc-778	168	45	order	order	NOUN
ijtc-778	168	46	.	.	PUNCT
ijtc-778	169	1	such	such	DET
ijtc-778	169	2	a	a	DET
ijtc-778	169	3	perpetrator	perpetrator	NOUN
ijtc-778	169	4	is	be	AUX
ijtc-778	169	5	referred	refer	VERB
ijtc-778	169	6	to	to	ADP
ijtc-778	169	7	as	as	ADP
ijtc-778	169	8	"	"	PUNCT
ijtc-778	169	9	martus	martus	X
ijtc-778	169	10	manistra	manistra	NOUN
ijtc-778	169	11	"	"	PUNCT
ijtc-778	169	12	(	(	PUNCT
ijtc-778	169	13	controlled	control	VERB
ijtc-778	169	14	hand	hand	NOUN
ijtc-778	169	15	)	)	PUNCT
ijtc-778	169	16	in	in	ADP
ijtc-778	169	17	legal	legal	ADJ
ijtc-778	169	18	terminology	terminology	NOUN
ijtc-778	169	19	,	,	PUNCT
ijtc-778	169	20	while	while	SCONJ
ijtc-778	169	21	the	the	DET
ijtc-778	169	22	one	one	NOUN
ijtc-778	169	23	giving	give	VERB
ijtc-778	169	24	the	the	DET
ijtc-778	169	25	order	order	NOUN
ijtc-778	169	26	is	be	AUX
ijtc-778	169	27	referred	refer	VERB
ijtc-778	169	28	to	to	ADP
ijtc-778	169	29	as	as	ADP
ijtc-778	169	30	"	"	PUNCT
ijtc-778	169	31	manus	manus	ADJ
ijtc-778	169	32	domina	domina	NOUN
ijtc-778	169	33	"	"	PUNCT
ijtc-778	169	34	(	(	PUNCT
ijtc-778	169	35	dominant	dominant	ADJ
ijtc-778	169	36	hand	hand	NOUN
ijtc-778	169	37	)	)	PUNCT
ijtc-778	169	38	.	.	PUNCT
ijtc-778	170	1	lamintang	lamintang	PROPN
ijtc-778	170	2	,	,	PUNCT
ijtc-778	170	3	with	with	ADP
ijtc-778	170	4	a	a	DET
ijtc-778	170	5	reference	reference	NOUN
ijtc-778	170	6	to	to	ADP
ijtc-778	170	7	simons	simon	NOUN
ijtc-778	170	8	'	'	PART
ijtc-778	170	9	viewpoint	viewpoint	NOUN
ijtc-778	170	10	,	,	PUNCT
ijtc-778	170	11	addressed	address	VERB
ijtc-778	170	12	several	several	ADJ
ijtc-778	170	13	conditions	condition	NOUN
ijtc-778	170	14	that	that	PRON
ijtc-778	170	15	must	must	AUX
ijtc-778	170	16	be	be	AUX
ijtc-778	170	17	met	meet	VERB
ijtc-778	170	18	by	by	ADP
ijtc-778	170	19	a	a	DET
ijtc-778	170	20	person	person	NOUN
ijtc-778	170	21	who	who	PRON
ijtc-778	170	22	is	be	AUX
ijtc-778	170	23	ordered	order	VERB
ijtc-778	170	24	to	to	PART
ijtc-778	170	25	commit	commit	VERB
ijtc-778	170	26	an	an	DET
ijtc-778	170	27	act	act	NOUN
ijtc-778	170	28	,	,	PUNCT
ijtc-778	170	29	including	include	VERB
ijtc-778	170	30	being	be	AUX
ijtc-778	170	31	deemed	deem	VERB
ijtc-778	170	32	"	"	PUNCT
ijtc-778	170	33	ontoerekeningsvatbaar	ontoerekeningsvatbaar	NOUN
ijtc-778	170	34	"	"	PUNCT
ijtc-778	170	35	(	(	PUNCT
ijtc-778	170	36	not	not	PART
ijtc-778	170	37	accountable	accountable	ADJ
ijtc-778	170	38	)	)	PUNCT
ijtc-778	170	39	under	under	ADP
ijtc-778	170	40	article	article	NOUN
ijtc-778	170	41	44	44	NUM
ijtc-778	170	42	of	of	ADP
ijtc-778	170	43	the	the	DET
ijtc-778	170	44	criminal	criminal	ADJ
ijtc-778	170	45	code	code	NOUN
ijtc-778	170	46	(	(	PUNCT
ijtc-778	170	47	kuhp	kuhp	NOUN
ijtc-778	170	48	)	)	PUNCT
ijtc-778	170	49	.	.	PUNCT
ijtc-778	171	1	other	other	ADJ
ijtc-778	171	2	conditions	condition	NOUN
ijtc-778	171	3	include	include	VERB
ijtc-778	171	4	having	have	VERB
ijtc-778	171	5	a	a	DET
ijtc-778	171	6	mistaken	mistaken	ADJ
ijtc-778	171	7	belief	belief	NOUN
ijtc-778	171	8	or	or	CCONJ
ijtc-778	171	9	misunderstanding	misunderstand	VERB
ijtc-778	171	10	about	about	ADP
ijtc-778	171	11	an	an	DET
ijtc-778	171	12	element	element	NOUN
ijtc-778	171	13	of	of	ADP
ijtc-778	171	14	the	the	DET
ijtc-778	171	15	offense	offense	NOUN
ijtc-778	171	16	,	,	PUNCT
ijtc-778	171	17	lacking	lack	VERB
ijtc-778	171	18	culpability	culpability	NOUN
ijtc-778	171	19	or	or	CCONJ
ijtc-778	171	20	intent	intent	NOUN
ijtc-778	171	21	required	require	VERB
ijtc-778	171	22	by	by	ADP
ijtc-778	171	23	the	the	DET
ijtc-778	171	24	law	law	NOUN
ijtc-778	171	25	,	,	PUNCT
ijtc-778	171	26	lacking	lack	VERB
ijtc-778	171	27	the	the	DET
ijtc-778	171	28	required	require	VERB
ijtc-778	171	29	intent	intent	NOUN
ijtc-778	171	30	despite	despite	SCONJ
ijtc-778	171	31	being	be	AUX
ijtc-778	171	32	indicated	indicate	VERB
ijtc-778	171	33	in	in	ADP
ijtc-778	171	34	the	the	DET
ijtc-778	171	35	offense	offense	NOUN
ijtc-778	171	36	formulation	formulation	NOUN
ijtc-778	171	37	,	,	PUNCT
ijtc-778	171	38	being	be	AUX
ijtc-778	171	39	under	under	ADP
ijtc-778	171	40	irresistible	irresistible	ADJ
ijtc-778	171	41	coercion	coercion	NOUN
ijtc-778	171	42	,	,	PUNCT
ijtc-778	171	43	fulfilling	fulfil	VERB
ijtc-778	171	44	an	an	DET
ijtc-778	171	45	official	official	ADJ
ijtc-778	171	46	order	order	NOUN
ijtc-778	171	47	with	with	ADP
ijtc-778	171	48	good	good	ADJ
ijtc-778	171	49	intentions	intention	NOUN
ijtc-778	171	50	even	even	ADV
ijtc-778	171	51	if	if	SCONJ
ijtc-778	171	52	given	give	VERB
ijtc-778	171	53	by	by	ADP
ijtc-778	171	54	an	an	DET
ijtc-778	171	55	unauthorized	unauthorized	ADJ
ijtc-778	171	56	superior	superior	ADJ
ijtc-778	171	57	,	,	PUNCT
ijtc-778	171	58	or	or	CCONJ
ijtc-778	171	59	lacking	lack	VERB
ijtc-778	171	60	a	a	DET
ijtc-778	171	61	specific	specific	ADJ
ijtc-778	171	62	attribute	attribute	NOUN
ijtc-778	171	63	or	or	CCONJ
ijtc-778	171	64	quality	quality	NOUN
ijtc-778	171	65	necessary	necessary	ADJ
ijtc-778	171	66	for	for	ADP
ijtc-778	171	67	the	the	DET
ijtc-778	171	68	perpetrator	perpetrator	NOUN
ijtc-778	171	69	.	.	PUNCT
ijtc-778	172	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	172	2	juridical	juridical	ADJ
ijtc-778	172	3	analysis	analysis	NOUN
ijtc-778	172	4	of	of	ADP
ijtc-778	172	5	tax	tax	NOUN
ijtc-778	172	6	criminal	criminal	ADJ
ijtc-778	172	7	law	law	NOUN
ijtc-778	172	8	enforcement	enforcement	NOUN
ijtc-778	172	9	:	:	PUNCT
ijtc-778	172	10	an	an	DET
ijtc-778	172	11	overview	overview	NOUN
ijtc-778	172	12	of	of	ADP
ijtc-778	172	13	legal	legal	ADJ
ijtc-778	172	14	regulations	regulation	NOUN
ijtc-778	172	15	and	and	CCONJ
ijtc-778	172	16	its	its	PRON
ijtc-778	172	17	implementation	implementation	NOUN
ijtc-778	172	18	in	in	ADP
ijtc-778	172	19	indonesia	indonesia	PROPN
ijtc-778	172	20	silalahi	silalahi	NOUN
ijtc-778	172	21	571	571	NUM
ijtc-778	172	22	|	|	ADV
ijtc-778	172	23	ilomata	ilomata	PROPN
ijtc-778	172	24	international	international	ADJ
ijtc-778	172	25	journal	journal	NOUN
ijtc-778	172	26	of	of	ADP
ijtc-778	172	27	tax	tax	PROPN
ijtc-778	172	28	&	&	CCONJ
ijtc-778	172	29	accounting	accounting	PROPN
ijtc-778	172	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-778	172	31	these	these	DET
ijtc-778	172	32	conditions	condition	NOUN
ijtc-778	172	33	outline	outline	NOUN
ijtc-778	172	34	situations	situation	NOUN
ijtc-778	172	35	where	where	SCONJ
ijtc-778	172	36	the	the	DET
ijtc-778	172	37	person	person	NOUN
ijtc-778	172	38	executing	execute	VERB
ijtc-778	172	39	the	the	DET
ijtc-778	172	40	offense	offense	NOUN
ijtc-778	172	41	may	may	AUX
ijtc-778	172	42	have	have	AUX
ijtc-778	172	43	mitigating	mitigate	VERB
ijtc-778	172	44	circumstances	circumstance	NOUN
ijtc-778	172	45	or	or	CCONJ
ijtc-778	172	46	lack	lack	VERB
ijtc-778	172	47	the	the	DET
ijtc-778	172	48	necessary	necessary	ADJ
ijtc-778	172	49	mental	mental	ADJ
ijtc-778	172	50	state	state	NOUN
ijtc-778	172	51	,	,	PUNCT
ijtc-778	172	52	intention	intention	NOUN
ijtc-778	172	53	,	,	PUNCT
ijtc-778	172	54	or	or	CCONJ
ijtc-778	172	55	capacity	capacity	NOUN
ijtc-778	172	56	.	.	PUNCT
ijtc-778	173	1	the	the	DET
ijtc-778	173	2	explanation	explanation	NOUN
ijtc-778	173	3	of	of	ADP
ijtc-778	173	4	article	article	NOUN
ijtc-778	173	5	43	43	NUM
ijtc-778	173	6	paragraph	paragraph	NOUN
ijtc-778	173	7	(	(	PUNCT
ijtc-778	173	8	1	1	NUM
ijtc-778	173	9	)	)	PUNCT
ijtc-778	173	10	of	of	ADP
ijtc-778	173	11	the	the	DET
ijtc-778	173	12	taxation	taxation	NOUN
ijtc-778	173	13	law	law	NOUN
ijtc-778	173	14	(	(	PUNCT
ijtc-778	173	15	uu	uu	X
ijtc-778	173	16	kup	kup	PROPN
ijtc-778	173	17	)	)	PUNCT
ijtc-778	173	18	clarifies	clarify	VERB
ijtc-778	173	19	that	that	SCONJ
ijtc-778	173	20	those	those	PRON
ijtc-778	173	21	who	who	PRON
ijtc-778	173	22	are	be	AUX
ijtc-778	173	23	subject	subject	ADJ
ijtc-778	173	24	to	to	ADP
ijtc-778	173	25	punishment	punishment	NOUN
ijtc-778	173	26	for	for	ADP
ijtc-778	173	27	committing	commit	VERB
ijtc-778	173	28	tax	tax	NOUN
ijtc-778	173	29	-	-	PUNCT
ijtc-778	173	30	related	relate	VERB
ijtc-778	173	31	offenses	offense	NOUN
ijtc-778	173	32	are	be	AUX
ijtc-778	173	33	not	not	PART
ijtc-778	173	34	limited	limit	VERB
ijtc-778	173	35	to	to	ADP
ijtc-778	173	36	taxpayers	taxpayer	NOUN
ijtc-778	173	37	alone	alone	ADJ
ijtc-778	173	38	but	but	CCONJ
ijtc-778	173	39	also	also	ADV
ijtc-778	173	40	include	include	VERB
ijtc-778	173	41	tax	tax	NOUN
ijtc-778	173	42	agents	agent	NOUN
ijtc-778	173	43	,	,	PUNCT
ijtc-778	173	44	legal	legal	ADJ
ijtc-778	173	45	representatives	representative	NOUN
ijtc-778	173	46	of	of	ADP
ijtc-778	173	47	taxpayers	taxpayer	NOUN
ijtc-778	173	48	,	,	PUNCT
ijtc-778	173	49	employees	employee	NOUN
ijtc-778	173	50	of	of	ADP
ijtc-778	173	51	taxpayers	taxpayer	NOUN
ijtc-778	173	52	,	,	PUNCT
ijtc-778	173	53	public	public	ADJ
ijtc-778	173	54	accountants	accountant	NOUN
ijtc-778	173	55	,	,	PUNCT
ijtc-778	173	56	tax	tax	NOUN
ijtc-778	173	57	consultants	consultant	NOUN
ijtc-778	173	58	,	,	PUNCT
ijtc-778	173	59	or	or	CCONJ
ijtc-778	173	60	other	other	ADJ
ijtc-778	173	61	parties	party	NOUN
ijtc-778	173	62	in	in	ADP
ijtc-778	173	63	their	their	PRON
ijtc-778	173	64	capacity	capacity	NOUN
ijtc-778	173	65	as	as	ADP
ijtc-778	173	66	the	the	DET
ijtc-778	173	67	ones	one	NOUN
ijtc-778	173	68	who	who	PRON
ijtc-778	173	69	give	give	VERB
ijtc-778	173	70	orders	order	NOUN
ijtc-778	173	71	to	to	PART
ijtc-778	173	72	carry	carry	VERB
ijtc-778	173	73	out	out	ADP
ijtc-778	173	74	criminal	criminal	ADJ
ijtc-778	173	75	acts	act	NOUN
ijtc-778	173	76	in	in	ADP
ijtc-778	173	77	the	the	DET
ijtc-778	173	78	field	field	NOUN
ijtc-778	173	79	of	of	ADP
ijtc-778	173	80	taxation	taxation	NOUN
ijtc-778	173	81	.	.	PUNCT
ijtc-778	174	1	2	2	X
ijtc-778	174	2	)	)	PUNCT
ijtc-778	174	3	assisting	assisting	NOUN
ijtc-778	174	4	(	(	PUNCT
ijtc-778	174	5	medeplegen	medeplegen	NOUN
ijtc-778	174	6	)	)	PUNCT
ijtc-778	174	7	"	"	PUNCT
ijtc-778	174	8	turut	turut	NOUN
ijtc-778	174	9	melakukan	melakukan	PROPN
ijtc-778	174	10	"	"	PUNCT
ijtc-778	174	11	(	(	PUNCT
ijtc-778	174	12	medeplegen	medeplegen	NOUN
ijtc-778	174	13	)	)	PUNCT
ijtc-778	174	14	is	be	AUX
ijtc-778	174	15	a	a	DET
ijtc-778	174	16	form	form	NOUN
ijtc-778	174	17	of	of	ADP
ijtc-778	174	18	complicity	complicity	NOUN
ijtc-778	174	19	.	.	PUNCT
ijtc-778	175	1	this	this	PRON
ijtc-778	175	2	is	be	AUX
ijtc-778	175	3	emphasized	emphasize	VERB
ijtc-778	175	4	by	by	ADP
ijtc-778	175	5	lamintang	lamintang	PROPN
ijtc-778	175	6	,	,	PUNCT
ijtc-778	175	7	as	as	ADP
ijtc-778	175	8	within	within	ADP
ijtc-778	175	9	this	this	DET
ijtc-778	175	10	form	form	NOUN
ijtc-778	175	11	of	of	ADP
ijtc-778	175	12	complicity	complicity	NOUN
ijtc-778	175	13	,	,	PUNCT
ijtc-778	175	14	there	there	PRON
ijtc-778	175	15	is	be	VERB
ijtc-778	175	16	always	always	ADV
ijtc-778	175	17	a	a	DET
ijtc-778	175	18	main	main	ADJ
ijtc-778	175	19	perpetrator	perpetrator	NOUN
ijtc-778	175	20	and	and	CCONJ
ijtc-778	175	21	one	one	NUM
ijtc-778	175	22	or	or	CCONJ
ijtc-778	175	23	more	more	ADJ
ijtc-778	175	24	accomplices	accomplice	NOUN
ijtc-778	175	25	who	who	PRON
ijtc-778	175	26	assist	assist	VERB
ijtc-778	175	27	in	in	ADP
ijtc-778	175	28	the	the	DET
ijtc-778	175	29	commission	commission	NOUN
ijtc-778	175	30	of	of	ADP
ijtc-778	175	31	the	the	DET
ijtc-778	175	32	offense	offense	NOUN
ijtc-778	175	33	committed	commit	VERB
ijtc-778	175	34	by	by	ADP
ijtc-778	175	35	the	the	DET
ijtc-778	175	36	main	main	ADJ
ijtc-778	175	37	perpetrator	perpetrator	NOUN
ijtc-778	175	38	.	.	PUNCT
ijtc-778	176	1	therefore	therefore	ADV
ijtc-778	176	2	,	,	PUNCT
ijtc-778	176	3	this	this	DET
ijtc-778	176	4	form	form	NOUN
ijtc-778	176	5	of	of	ADP
ijtc-778	176	6	complicity	complicity	NOUN
ijtc-778	176	7	is	be	AUX
ijtc-778	176	8	often	often	ADV
ijtc-778	176	9	referred	refer	VERB
ijtc-778	176	10	to	to	ADP
ijtc-778	176	11	as	as	ADP
ijtc-778	176	12	"	"	PUNCT
ijtc-778	176	13	mededaderschap	mededaderschap	NOUN
ijtc-778	176	14	"	"	PUNCT
ijtc-778	176	15	(	(	PUNCT
ijtc-778	176	16	co	co	NOUN
ijtc-778	176	17	-	-	NOUN
ijtc-778	176	18	perpetratorship	perpetratorship	NOUN
ijtc-778	176	19	)	)	PUNCT
ijtc-778	176	20	.	.	PUNCT
ijtc-778	177	1	thus	thus	ADV
ijtc-778	177	2	,	,	PUNCT
ijtc-778	177	3	"	"	PUNCT
ijtc-778	177	4	medeplegen	medeplegen	NOUN
ijtc-778	177	5	"	"	PUNCT
ijtc-778	177	6	is	be	AUX
ijtc-778	177	7	not	not	PART
ijtc-778	177	8	only	only	ADV
ijtc-778	177	9	a	a	DET
ijtc-778	177	10	form	form	NOUN
ijtc-778	177	11	of	of	ADP
ijtc-778	177	12	complicity	complicity	NOUN
ijtc-778	177	13	but	but	CCONJ
ijtc-778	177	14	also	also	ADV
ijtc-778	177	15	a	a	DET
ijtc-778	177	16	form	form	NOUN
ijtc-778	177	17	of	of	ADP
ijtc-778	177	18	perpetration	perpetration	NOUN
ijtc-778	177	19	.	.	PUNCT
ijtc-778	178	1	"	"	PUNCT
ijtc-778	178	2	medeplegen	medeplegen	X
ijtc-778	178	3	"	"	PUNCT
ijtc-778	178	4	(	(	PUNCT
ijtc-778	178	5	assisting	assisting	NOUN
ijtc-778	178	6	)	)	PUNCT
ijtc-778	178	7	as	as	ADP
ijtc-778	178	8	a	a	DET
ijtc-778	178	9	form	form	NOUN
ijtc-778	178	10	of	of	ADP
ijtc-778	178	11	complicity	complicity	NOUN
ijtc-778	178	12	does	do	AUX
ijtc-778	178	13	not	not	PART
ijtc-778	178	14	require	require	VERB
ijtc-778	178	15	each	each	DET
ijtc-778	178	16	person	person	NOUN
ijtc-778	178	17	involved	involve	VERB
ijtc-778	178	18	to	to	PART
ijtc-778	178	19	fulfill	fulfill	VERB
ijtc-778	178	20	all	all	DET
ijtc-778	178	21	the	the	DET
ijtc-778	178	22	elements	element	NOUN
ijtc-778	178	23	of	of	ADP
ijtc-778	178	24	the	the	DET
ijtc-778	178	25	offense	offense	NOUN
ijtc-778	178	26	as	as	ADP
ijtc-778	178	27	in	in	ADP
ijtc-778	178	28	the	the	DET
ijtc-778	178	29	concept	concept	NOUN
ijtc-778	178	30	of	of	ADP
ijtc-778	178	31	"	"	PUNCT
ijtc-778	178	32	doenplegen	doenplegen	PROPN
ijtc-778	178	33	"	"	PUNCT
ijtc-778	178	34	(	(	PUNCT
ijtc-778	178	35	ordering	ordering	NOUN
ijtc-778	178	36	,	,	PUNCT
ijtc-778	178	37	perpetrator	perpetrator	NOUN
ijtc-778	178	38	maker	maker	NOUN
ijtc-778	178	39	)	)	PUNCT
ijtc-778	178	40	.	.	PUNCT
ijtc-778	179	1	all	all	DET
ijtc-778	179	2	the	the	DET
ijtc-778	179	3	elements	element	NOUN
ijtc-778	179	4	of	of	ADP
ijtc-778	179	5	the	the	DET
ijtc-778	179	6	offense	offense	NOUN
ijtc-778	179	7	can	can	AUX
ijtc-778	179	8	be	be	AUX
ijtc-778	179	9	divided	divide	VERB
ijtc-778	179	10	among	among	ADP
ijtc-778	179	11	several	several	ADJ
ijtc-778	179	12	individuals	individual	NOUN
ijtc-778	179	13	.	.	PUNCT
ijtc-778	180	1	however	however	ADV
ijtc-778	180	2	,	,	PUNCT
ijtc-778	180	3	it	it	PRON
ijtc-778	180	4	should	should	AUX
ijtc-778	180	5	also	also	ADV
ijtc-778	180	6	be	be	AUX
ijtc-778	180	7	possible	possible	ADJ
ijtc-778	180	8	for	for	SCONJ
ijtc-778	180	9	one	one	NUM
ijtc-778	180	10	participating	participate	VERB
ijtc-778	180	11	offender	offender	NOUN
ijtc-778	180	12	to	to	PART
ijtc-778	180	13	perform	perform	VERB
ijtc-778	180	14	an	an	DET
ijtc-778	180	15	act	act	NOUN
ijtc-778	180	16	that	that	PRON
ijtc-778	180	17	constitutes	constitute	VERB
ijtc-778	180	18	the	the	DET
ijtc-778	180	19	commission	commission	NOUN
ijtc-778	180	20	of	of	ADP
ijtc-778	180	21	the	the	DET
ijtc-778	180	22	offense	offense	NOUN
ijtc-778	180	23	,	,	PUNCT
ijtc-778	180	24	while	while	SCONJ
ijtc-778	180	25	another	another	DET
ijtc-778	180	26	participating	participate	VERB
ijtc-778	180	27	offender	offender	NOUN
ijtc-778	180	28	performs	perform	VERB
ijtc-778	180	29	an	an	DET
ijtc-778	180	30	act	act	NOUN
ijtc-778	180	31	that	that	PRON
ijtc-778	180	32	does	do	AUX
ijtc-778	180	33	not	not	PART
ijtc-778	180	34	fall	fall	VERB
ijtc-778	180	35	within	within	ADP
ijtc-778	180	36	the	the	DET
ijtc-778	180	37	description	description	NOUN
ijtc-778	180	38	of	of	ADP
ijtc-778	180	39	the	the	DET
ijtc-778	180	40	offense	offense	NOUN
ijtc-778	180	41	but	but	CCONJ
ijtc-778	180	42	is	be	AUX
ijtc-778	180	43	crucial	crucial	ADJ
ijtc-778	180	44	for	for	ADP
ijtc-778	180	45	the	the	DET
ijtc-778	180	46	execution	execution	NOUN
ijtc-778	180	47	of	of	ADP
ijtc-778	180	48	the	the	DET
ijtc-778	180	49	act	act	NOUN
ijtc-778	180	50	committed	commit	VERB
ijtc-778	180	51	by	by	ADP
ijtc-778	180	52	the	the	DET
ijtc-778	180	53	first	first	ADJ
ijtc-778	180	54	offender	offender	NOUN
ijtc-778	180	55	.	.	PUNCT
ijtc-778	181	1	for	for	ADP
ijtc-778	181	2	example	example	NOUN
ijtc-778	181	3	,	,	PUNCT
ijtc-778	181	4	the	the	DET
ijtc-778	181	5	second	second	ADJ
ijtc-778	181	6	participating	participate	VERB
ijtc-778	181	7	offender	offender	NOUN
ijtc-778	181	8	may	may	AUX
ijtc-778	181	9	only	only	ADV
ijtc-778	181	10	act	act	VERB
ijtc-778	181	11	as	as	ADP
ijtc-778	181	12	a	a	DET
ijtc-778	181	13	lookout	lookout	NOUN
ijtc-778	181	14	while	while	SCONJ
ijtc-778	181	15	their	their	PRON
ijtc-778	181	16	accomplice	accomplice	NOUN
ijtc-778	181	17	carries	carry	VERB
ijtc-778	181	18	out	out	ADP
ijtc-778	181	19	the	the	DET
ijtc-778	181	20	theft.(mustikasari	theft.(mustikasari	ADJ
ijtc-778	181	21	2022	2022	NUM
ijtc-778	181	22	)	)	PUNCT
ijtc-778	181	23	tax	tax	NOUN
ijtc-778	181	24	law	law	NOUN
ijtc-778	181	25	also	also	ADV
ijtc-778	181	26	recognizes	recognize	VERB
ijtc-778	181	27	"	"	PUNCT
ijtc-778	181	28	turut	turut	NOUN
ijtc-778	181	29	melakukan	melakukan	PROPN
ijtc-778	181	30	"	"	PUNCT
ijtc-778	181	31	(	(	PUNCT
ijtc-778	181	32	medeplegen	medeplegen	PROPN
ijtc-778	181	33	)	)	PUNCT
ijtc-778	181	34	in	in	ADP
ijtc-778	181	35	relation	relation	NOUN
ijtc-778	181	36	to	to	ADP
ijtc-778	181	37	an	an	DET
ijtc-778	181	38	offense	offense	NOUN
ijtc-778	181	39	.	.	PUNCT
ijtc-778	182	1	this	this	PRON
ijtc-778	182	2	means	mean	VERB
ijtc-778	182	3	that	that	SCONJ
ijtc-778	182	4	not	not	PART
ijtc-778	182	5	only	only	ADV
ijtc-778	182	6	the	the	DET
ijtc-778	182	7	taxpayer	taxpayer	NOUN
ijtc-778	182	8	is	be	AUX
ijtc-778	182	9	considered	consider	VERB
ijtc-778	182	10	the	the	DET
ijtc-778	182	11	perpetrator	perpetrator	NOUN
ijtc-778	182	12	of	of	ADP
ijtc-778	182	13	a	a	DET
ijtc-778	182	14	tax	tax	NOUN
ijtc-778	182	15	offense	offense	NOUN
ijtc-778	182	16	,	,	PUNCT
ijtc-778	182	17	but	but	CCONJ
ijtc-778	182	18	other	other	ADJ
ijtc-778	182	19	individuals	individual	NOUN
ijtc-778	182	20	are	be	AUX
ijtc-778	182	21	also	also	ADV
ijtc-778	182	22	involved	involved	ADJ
ijtc-778	182	23	to	to	PART
ijtc-778	182	24	ensure	ensure	VERB
ijtc-778	182	25	the	the	DET
ijtc-778	182	26	commission	commission	NOUN
ijtc-778	182	27	of	of	ADP
ijtc-778	182	28	the	the	DET
ijtc-778	182	29	offense	offense	NOUN
ijtc-778	182	30	.	.	PUNCT
ijtc-778	183	1	those	those	PRON
ijtc-778	183	2	who	who	PRON
ijtc-778	183	3	can	can	AUX
ijtc-778	183	4	be	be	AUX
ijtc-778	183	5	considered	consider	VERB
ijtc-778	183	6	as	as	ADP
ijtc-778	183	7	"	"	PUNCT
ijtc-778	183	8	pihak	pihak	PROPN
ijtc-778	183	9	lain	lain	PROPN
ijtc-778	183	10	"	"	PUNCT
ijtc-778	183	11	(	(	PUNCT
ijtc-778	183	12	other	other	ADJ
ijtc-778	183	13	parties	party	NOUN
ijtc-778	183	14	)	)	PUNCT
ijtc-778	183	15	in	in	ADP
ijtc-778	183	16	relation	relation	NOUN
ijtc-778	183	17	to	to	ADP
ijtc-778	183	18	"	"	PUNCT
ijtc-778	183	19	medeplegen	medeplegen	X
ijtc-778	183	20	"	"	PUNCT
ijtc-778	183	21	include	include	VERB
ijtc-778	183	22	tax	tax	NOUN
ijtc-778	183	23	representatives	representative	NOUN
ijtc-778	183	24	,	,	PUNCT
ijtc-778	183	25	authorized	authorize	VERB
ijtc-778	183	26	agents	agent	NOUN
ijtc-778	183	27	of	of	ADP
ijtc-778	183	28	the	the	DET
ijtc-778	183	29	taxpayer	taxpayer	NOUN
ijtc-778	183	30	,	,	PUNCT
ijtc-778	183	31	employees	employee	NOUN
ijtc-778	183	32	of	of	ADP
ijtc-778	183	33	the	the	DET
ijtc-778	183	34	taxpayer	taxpayer	NOUN
ijtc-778	183	35	,	,	PUNCT
ijtc-778	183	36	public	public	ADJ
ijtc-778	183	37	accountants	accountant	NOUN
ijtc-778	183	38	,	,	PUNCT
ijtc-778	183	39	tax	tax	NOUN
ijtc-778	183	40	consultants	consultant	NOUN
ijtc-778	183	41	,	,	PUNCT
ijtc-778	183	42	notaries	notary	NOUN
ijtc-778	183	43	,	,	PUNCT
ijtc-778	183	44	doctors	doctor	NOUN
ijtc-778	183	45	,	,	PUNCT
ijtc-778	183	46	or	or	CCONJ
ijtc-778	183	47	other	other	ADJ
ijtc-778	183	48	professions	profession	NOUN
ijtc-778	183	49	related	relate	VERB
ijtc-778	183	50	to	to	ADP
ijtc-778	183	51	tax	tax	NOUN
ijtc-778	183	52	law.(mitchell	law.(mitchell	NOUN
ijtc-778	183	53	2020	2020	NUM
ijtc-778	183	54	)	)	PUNCT
ijtc-778	183	55	each	each	DET
ijtc-778	183	56	person	person	NOUN
ijtc-778	183	57	who	who	PRON
ijtc-778	183	58	jointly	jointly	ADV
ijtc-778	183	59	commits	commit	VERB
ijtc-778	183	60	a	a	DET
ijtc-778	183	61	tax	tax	NOUN
ijtc-778	183	62	offense	offense	NOUN
ijtc-778	183	63	is	be	AUX
ijtc-778	183	64	fully	fully	ADV
ijtc-778	183	65	responsible	responsible	ADJ
ijtc-778	183	66	for	for	ADP
ijtc-778	183	67	all	all	DET
ijtc-778	183	68	consequences	consequence	NOUN
ijtc-778	183	69	arising	arise	VERB
ijtc-778	183	70	within	within	ADP
ijtc-778	183	71	the	the	DET
ijtc-778	183	72	scope	scope	NOUN
ijtc-778	183	73	of	of	ADP
ijtc-778	183	74	their	their	PRON
ijtc-778	183	75	collaboration	collaboration	NOUN
ijtc-778	183	76	,	,	PUNCT
ijtc-778	183	77	and	and	CCONJ
ijtc-778	183	78	each	each	DET
ijtc-778	183	79	individual	individual	NOUN
ijtc-778	183	80	is	be	AUX
ijtc-778	183	81	accountable	accountable	ADJ
ijtc-778	183	82	for	for	ADP
ijtc-778	183	83	their	their	PRON
ijtc-778	183	84	actions	action	NOUN
ijtc-778	183	85	.	.	PUNCT
ijtc-778	184	1	this	this	PRON
ijtc-778	184	2	reflects	reflect	VERB
ijtc-778	184	3	the	the	DET
ijtc-778	184	4	consequences	consequence	NOUN
ijtc-778	184	5	that	that	PRON
ijtc-778	184	6	arise	arise	VERB
ijtc-778	184	7	from	from	ADP
ijtc-778	184	8	participating	participate	VERB
ijtc-778	184	9	in	in	ADP
ijtc-778	184	10	an	an	DET
ijtc-778	184	11	act	act	NOUN
ijtc-778	184	12	that	that	PRON
ijtc-778	184	13	leads	lead	VERB
ijtc-778	184	14	to	to	ADP
ijtc-778	184	15	a	a	DET
ijtc-778	184	16	tax	tax	NOUN
ijtc-778	184	17	offense	offense	NOUN
ijtc-778	184	18	.	.	PUNCT
ijtc-778	185	1	3	3	X
ijtc-778	185	2	)	)	PUNCT
ijtc-778	185	3	incitement	incitement	NOUN
ijtc-778	185	4	(	(	PUNCT
ijtc-778	185	5	uitloking	uitloking	NOUN
ijtc-778	185	6	)	)	PUNCT
ijtc-778	185	7	uitloking	uitloking	NOUN
ijtc-778	185	8	,	,	PUNCT
ijtc-778	185	9	or	or	CCONJ
ijtc-778	185	10	incitement	incitement	ADJ
ijtc-778	185	11	,	,	PUNCT
ijtc-778	185	12	refers	refer	VERB
ijtc-778	185	13	to	to	ADP
ijtc-778	185	14	intentionally	intentionally	ADV
ijtc-778	185	15	influencing	influence	VERB
ijtc-778	185	16	another	another	DET
ijtc-778	185	17	party	party	NOUN
ijtc-778	185	18	who	who	PRON
ijtc-778	185	19	can	can	AUX
ijtc-778	185	20	be	be	AUX
ijtc-778	185	21	held	hold	VERB
ijtc-778	185	22	accountable	accountable	ADJ
ijtc-778	185	23	to	to	PART
ijtc-778	185	24	commit	commit	VERB
ijtc-778	185	25	an	an	DET
ijtc-778	185	26	offense	offense	NOUN
ijtc-778	185	27	using	use	VERB
ijtc-778	185	28	methods	method	NOUN
ijtc-778	185	29	prescribed	prescribe	VERB
ijtc-778	185	30	by	by	ADP
ijtc-778	185	31	the	the	DET
ijtc-778	185	32	law	law	NOUN
ijtc-778	185	33	.	.	PUNCT
ijtc-778	186	1	once	once	ADV
ijtc-778	186	2	incited	incite	VERB
ijtc-778	186	3	,	,	PUNCT
ijtc-778	186	4	that	that	DET
ijtc-778	186	5	person	person	NOUN
ijtc-778	186	6	deliberately	deliberately	ADV
ijtc-778	186	7	commits	commit	VERB
ijtc-778	186	8	the	the	DET
ijtc-778	186	9	offense	offense	NOUN
ijtc-778	186	10	in	in	ADP
ijtc-778	186	11	question	question	NOUN
ijtc-778	186	12	.	.	PUNCT
ijtc-778	187	1	incitement	incitement	VERB
ijtc-778	187	2	or	or	CCONJ
ijtc-778	187	3	instigation	instigation	NOUN
ijtc-778	187	4	to	to	PART
ijtc-778	187	5	commit	commit	VERB
ijtc-778	187	6	an	an	DET
ijtc-778	187	7	act	act	NOUN
ijtc-778	187	8	is	be	AUX
ijtc-778	187	9	one	one	NUM
ijtc-778	187	10	of	of	ADP
ijtc-778	187	11	the	the	DET
ijtc-778	187	12	forms	form	NOUN
ijtc-778	187	13	of	of	ADP
ijtc-778	187	14	complicity	complicity	NOUN
ijtc-778	187	15	.	.	PUNCT
ijtc-778	188	1	in	in	ADP
ijtc-778	188	2	the	the	DET
ijtc-778	188	3	context	context	NOUN
ijtc-778	188	4	of	of	ADP
ijtc-778	188	5	tax	tax	NOUN
ijtc-778	188	6	law	law	NOUN
ijtc-778	188	7	,	,	PUNCT
ijtc-778	188	8	it	it	PRON
ijtc-778	188	9	relates	relate	VERB
ijtc-778	188	10	to	to	ADP
ijtc-778	188	11	offenses	offense	NOUN
ijtc-778	188	12	committed	commit	VERB
ijtc-778	188	13	by	by	ADP
ijtc-778	188	14	taxpayers	taxpayer	NOUN
ijtc-778	188	15	due	due	ADP
ijtc-778	188	16	to	to	ADP
ijtc-778	188	17	the	the	DET
ijtc-778	188	18	encouragement	encouragement	NOUN
ijtc-778	188	19	to	to	PART
ijtc-778	188	20	engage	engage	VERB
ijtc-778	188	21	in	in	ADP
ijtc-778	188	22	such	such	ADJ
ijtc-778	188	23	actions	action	NOUN
ijtc-778	188	24	.	.	PUNCT
ijtc-778	189	1	this	this	DET
ijtc-778	189	2	encouragement	encouragement	NOUN
ijtc-778	189	3	can	can	AUX
ijtc-778	189	4	be	be	AUX
ijtc-778	189	5	the	the	DET
ijtc-778	189	6	taxpayer	taxpayer	NOUN
ijtc-778	189	7	,	,	PUNCT
ijtc-778	189	8	authorized	authorize	VERB
ijtc-778	189	9	agents	agent	NOUN
ijtc-778	189	10	of	of	ADP
ijtc-778	189	11	the	the	DET
ijtc-778	189	12	taxpayer	taxpayer	NOUN
ijtc-778	189	13	,	,	PUNCT
ijtc-778	189	14	employees	employee	NOUN
ijtc-778	189	15	of	of	ADP
ijtc-778	189	16	the	the	DET
ijtc-778	189	17	taxpayer	taxpayer	NOUN
ijtc-778	189	18	,	,	PUNCT
ijtc-778	189	19	public	public	ADJ
ijtc-778	189	20	accountants	accountant	NOUN
ijtc-778	189	21	,	,	PUNCT
ijtc-778	189	22	tax	tax	NOUN
ijtc-778	189	23	consultants	consultant	NOUN
ijtc-778	189	24	,	,	PUNCT
ijtc-778	189	25	notaries	notary	NOUN
ijtc-778	189	26	,	,	PUNCT
ijtc-778	189	27	or	or	CCONJ
ijtc-778	189	28	other	other	ADJ
ijtc-778	189	29	professions	profession	NOUN
ijtc-778	189	30	related	relate	VERB
ijtc-778	189	31	to	to	ADP
ijtc-778	189	32	taxation.(mawardi	taxation.(mawardi	NUM
ijtc-778	189	33	2020	2020	NUM
ijtc-778	189	34	)	)	PUNCT
ijtc-778	189	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	189	36	juridical	juridical	ADJ
ijtc-778	189	37	analysis	analysis	NOUN
ijtc-778	189	38	of	of	ADP
ijtc-778	189	39	tax	tax	NOUN
ijtc-778	189	40	criminal	criminal	ADJ
ijtc-778	189	41	law	law	NOUN
ijtc-778	189	42	enforcement	enforcement	NOUN
ijtc-778	189	43	:	:	PUNCT
ijtc-778	189	44	an	an	DET
ijtc-778	189	45	overview	overview	NOUN
ijtc-778	189	46	of	of	ADP
ijtc-778	189	47	legal	legal	ADJ
ijtc-778	189	48	regulations	regulation	NOUN
ijtc-778	189	49	and	and	CCONJ
ijtc-778	189	50	its	its	PRON
ijtc-778	189	51	implementation	implementation	NOUN
ijtc-778	189	52	in	in	ADP
ijtc-778	189	53	indonesia	indonesia	PROPN
ijtc-778	189	54	silalahi	silalahi	NOUN
ijtc-778	189	55	572	572	NUM
ijtc-778	189	56	|	|	ADV
ijtc-778	189	57	ilomata	ilomata	PROPN
ijtc-778	189	58	international	international	ADJ
ijtc-778	189	59	journal	journal	NOUN
ijtc-778	189	60	of	of	ADP
ijtc-778	189	61	tax	tax	PROPN
ijtc-778	189	62	&	&	CCONJ
ijtc-778	189	63	accounting	account	VERB
ijtc-778	189	64	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-778	189	65	the	the	DET
ijtc-778	189	66	provision	provision	NOUN
ijtc-778	189	67	governing	govern	VERB
ijtc-778	189	68	individuals	individual	NOUN
ijtc-778	189	69	who	who	PRON
ijtc-778	189	70	incite	incite	VERB
ijtc-778	189	71	or	or	CCONJ
ijtc-778	189	72	encourage	encourage	VERB
ijtc-778	189	73	the	the	DET
ijtc-778	189	74	commission	commission	NOUN
ijtc-778	189	75	of	of	ADP
ijtc-778	189	76	an	an	DET
ijtc-778	189	77	act	act	NOUN
ijtc-778	189	78	is	be	AUX
ijtc-778	189	79	regulated	regulate	VERB
ijtc-778	189	80	in	in	ADP
ijtc-778	189	81	article	article	NOUN
ijtc-778	189	82	43	43	NUM
ijtc-778	189	83	of	of	ADP
ijtc-778	189	84	the	the	DET
ijtc-778	189	85	taxation	taxation	NOUN
ijtc-778	189	86	law	law	NOUN
ijtc-778	189	87	(	(	PUNCT
ijtc-778	189	88	uu	uu	PROPN
ijtc-778	189	89	kup	kup	PROPN
ijtc-778	189	90	)	)	PUNCT
ijtc-778	189	91	.	.	PUNCT
ijtc-778	190	1	the	the	DET
ijtc-778	190	2	explanation	explanation	NOUN
ijtc-778	190	3	of	of	ADP
ijtc-778	190	4	this	this	DET
ijtc-778	190	5	article	article	NOUN
ijtc-778	190	6	expands	expand	VERB
ijtc-778	190	7	the	the	DET
ijtc-778	190	8	understanding	understanding	NOUN
ijtc-778	190	9	of	of	ADP
ijtc-778	190	10	individuals	individual	NOUN
ijtc-778	190	11	who	who	PRON
ijtc-778	190	12	incite	incite	VERB
ijtc-778	190	13	or	or	CCONJ
ijtc-778	190	14	encourage	encourage	VERB
ijtc-778	190	15	others	other	NOUN
ijtc-778	190	16	to	to	PART
ijtc-778	190	17	commit	commit	VERB
ijtc-778	190	18	an	an	DET
ijtc-778	190	19	act	act	NOUN
ijtc-778	190	20	,	,	PUNCT
ijtc-778	190	21	not	not	PART
ijtc-778	190	22	only	only	ADV
ijtc-778	190	23	limited	limit	VERB
ijtc-778	190	24	to	to	ADP
ijtc-778	190	25	representatives	representative	NOUN
ijtc-778	190	26	of	of	ADP
ijtc-778	190	27	taxpayers	taxpayer	NOUN
ijtc-778	190	28	,	,	PUNCT
ijtc-778	190	29	authorized	authorize	VERB
ijtc-778	190	30	agents	agent	NOUN
ijtc-778	190	31	,	,	PUNCT
ijtc-778	190	32	taxpayer	taxpayer	NOUN
ijtc-778	190	33	employees	employee	NOUN
ijtc-778	190	34	,	,	PUNCT
ijtc-778	190	35	and	and	CCONJ
ijtc-778	190	36	other	other	ADJ
ijtc-778	190	37	parties	party	NOUN
ijtc-778	190	38	,	,	PUNCT
ijtc-778	190	39	but	but	CCONJ
ijtc-778	190	40	also	also	ADV
ijtc-778	190	41	includes	include	VERB
ijtc-778	190	42	public	public	ADJ
ijtc-778	190	43	accountants	accountant	NOUN
ijtc-778	190	44	and	and	CCONJ
ijtc-778	190	45	tax	tax	NOUN
ijtc-778	190	46	consultants	consultant	NOUN
ijtc-778	190	47	.	.	PUNCT
ijtc-778	191	1	the	the	DET
ijtc-778	191	2	inclusion	inclusion	NOUN
ijtc-778	191	3	of	of	ADP
ijtc-778	191	4	public	public	ADJ
ijtc-778	191	5	accountants	accountant	NOUN
ijtc-778	191	6	and	and	CCONJ
ijtc-778	191	7	tax	tax	NOUN
ijtc-778	191	8	consultants	consultant	NOUN
ijtc-778	191	9	as	as	ADP
ijtc-778	191	10	parties	party	NOUN
ijtc-778	191	11	who	who	PRON
ijtc-778	191	12	incite	incite	VERB
ijtc-778	191	13	or	or	CCONJ
ijtc-778	191	14	encourage	encourage	VERB
ijtc-778	191	15	others	other	NOUN
ijtc-778	191	16	to	to	PART
ijtc-778	191	17	commit	commit	VERB
ijtc-778	191	18	an	an	DET
ijtc-778	191	19	act	act	NOUN
ijtc-778	191	20	is	be	AUX
ijtc-778	191	21	a	a	DET
ijtc-778	191	22	preventive	preventive	ADJ
ijtc-778	191	23	measure	measure	NOUN
ijtc-778	191	24	aimed	aim	VERB
ijtc-778	191	25	at	at	ADP
ijtc-778	191	26	addressing	address	VERB
ijtc-778	191	27	tax	tax	NOUN
ijtc-778	191	28	offenses	offense	NOUN
ijtc-778	191	29	.	.	PUNCT
ijtc-778	192	1	it	it	PRON
ijtc-778	192	2	is	be	AUX
ijtc-778	192	3	undeniable	undeniable	ADJ
ijtc-778	192	4	that	that	SCONJ
ijtc-778	192	5	public	public	ADJ
ijtc-778	192	6	accountants	accountant	NOUN
ijtc-778	192	7	and/or	and/or	CCONJ
ijtc-778	192	8	tax	tax	NOUN
ijtc-778	192	9	consultants	consultant	NOUN
ijtc-778	192	10	play	play	VERB
ijtc-778	192	11	a	a	DET
ijtc-778	192	12	significant	significant	ADJ
ijtc-778	192	13	role	role	NOUN
ijtc-778	192	14	for	for	ADP
ijtc-778	192	15	taxpayers	taxpayer	NOUN
ijtc-778	192	16	,	,	PUNCT
ijtc-778	192	17	including	include	VERB
ijtc-778	192	18	activities	activity	NOUN
ijtc-778	192	19	that	that	PRON
ijtc-778	192	20	involve	involve	VERB
ijtc-778	192	21	instigation	instigation	NOUN
ijtc-778	192	22	or	or	CCONJ
ijtc-778	192	23	encouragement	encouragement	NOUN
ijtc-778	192	24	towards	towards	ADP
ijtc-778	192	25	acts	act	NOUN
ijtc-778	192	26	that	that	PRON
ijtc-778	192	27	may	may	AUX
ijtc-778	192	28	lead	lead	VERB
ijtc-778	192	29	to	to	ADP
ijtc-778	192	30	tax	tax	NOUN
ijtc-778	192	31	offenses.(liu	offenses.(liu	NOUN
ijtc-778	192	32	2021	2021	NUM
ijtc-778	192	33	)	)	PUNCT
ijtc-778	192	34	4	4	NUM
ijtc-778	192	35	)	)	PUNCT
ijtc-778	192	36	abetting	abet	VERB
ijtc-778	192	37	(	(	PUNCT
ijtc-778	192	38	medeplichtigheid	medeplichtigheid	NOUN
ijtc-778	192	39	)	)	PUNCT
ijtc-778	192	40	assisting	assisting	NOUN
ijtc-778	192	41	in	in	ADP
ijtc-778	192	42	the	the	DET
ijtc-778	192	43	commission	commission	NOUN
ijtc-778	192	44	of	of	ADP
ijtc-778	192	45	an	an	DET
ijtc-778	192	46	act	act	NOUN
ijtc-778	192	47	(	(	PUNCT
ijtc-778	192	48	medeplichtigheid	medeplichtigheid	NOUN
ijtc-778	192	49	)	)	PUNCT
ijtc-778	192	50	is	be	AUX
ijtc-778	192	51	also	also	ADV
ijtc-778	192	52	a	a	DET
ijtc-778	192	53	form	form	NOUN
ijtc-778	192	54	of	of	ADP
ijtc-778	192	55	complicity	complicity	NOUN
ijtc-778	192	56	in	in	ADP
ijtc-778	192	57	relation	relation	NOUN
ijtc-778	192	58	to	to	PART
ijtc-778	192	59	tax	tax	NOUN
ijtc-778	192	60	offenses	offense	NOUN
ijtc-778	192	61	.	.	PUNCT
ijtc-778	193	1	the	the	DET
ijtc-778	193	2	nature	nature	NOUN
ijtc-778	193	3	of	of	ADP
ijtc-778	193	4	assistance	assistance	NOUN
ijtc-778	193	5	in	in	ADP
ijtc-778	193	6	tax	tax	NOUN
ijtc-778	193	7	law	law	NOUN
ijtc-778	193	8	can	can	AUX
ijtc-778	193	9	be	be	AUX
ijtc-778	193	10	active	active	ADJ
ijtc-778	193	11	or	or	CCONJ
ijtc-778	193	12	passive	passive	ADJ
ijtc-778	193	13	.	.	PUNCT
ijtc-778	194	1	this	this	PRON
ijtc-778	194	2	differs	differ	VERB
ijtc-778	194	3	from	from	ADP
ijtc-778	194	4	article	article	NOUN
ijtc-778	194	5	56	56	NUM
ijtc-778	194	6	of	of	ADP
ijtc-778	194	7	the	the	DET
ijtc-778	194	8	criminal	criminal	ADJ
ijtc-778	194	9	code	code	NOUN
ijtc-778	194	10	(	(	PUNCT
ijtc-778	194	11	kuhp	kuhp	NOUN
ijtc-778	194	12	)	)	PUNCT
ijtc-778	194	13	,	,	PUNCT
ijtc-778	194	14	which	which	PRON
ijtc-778	194	15	categorizes	categorize	VERB
ijtc-778	194	16	two	two	NUM
ijtc-778	194	17	types	type	NOUN
ijtc-778	194	18	of	of	ADP
ijtc-778	194	19	assistance	assistance	NOUN
ijtc-778	194	20	:	:	PUNCT
ijtc-778	194	21	a	a	X
ijtc-778	194	22	)	)	PUNCT
ijtc-778	194	23	those	those	PRON
ijtc-778	194	24	who	who	PRON
ijtc-778	194	25	intentionally	intentionally	ADV
ijtc-778	194	26	provide	provide	VERB
ijtc-778	194	27	assistance	assistance	NOUN
ijtc-778	194	28	at	at	ADP
ijtc-778	194	29	the	the	DET
ijtc-778	194	30	time	time	NOUN
ijtc-778	194	31	the	the	DET
ijtc-778	194	32	crime	crime	NOUN
ijtc-778	194	33	is	be	AUX
ijtc-778	194	34	committed	commit	VERB
ijtc-778	194	35	(	(	PUNCT
ijtc-778	194	36	actual	actual	ADJ
ijtc-778	194	37	assistance	assistance	NOUN
ijtc-778	194	38	)	)	PUNCT
ijtc-778	194	39	.	.	PUNCT
ijtc-778	195	1	b	b	X
ijtc-778	195	2	)	)	PUNCT
ijtc-778	195	3	those	those	PRON
ijtc-778	195	4	who	who	PRON
ijtc-778	195	5	intentionally	intentionally	ADV
ijtc-778	195	6	provide	provide	VERB
ijtc-778	195	7	means	mean	NOUN
ijtc-778	195	8	or	or	CCONJ
ijtc-778	195	9	information	information	NOUN
ijtc-778	195	10	to	to	PART
ijtc-778	195	11	facilitate	facilitate	VERB
ijtc-778	195	12	the	the	DET
ijtc-778	195	13	commission	commission	NOUN
ijtc-778	195	14	of	of	ADP
ijtc-778	195	15	the	the	DET
ijtc-778	195	16	act	act	NOUN
ijtc-778	195	17	.	.	PUNCT
ijtc-778	196	1	in	in	ADP
ijtc-778	196	2	tax	tax	NOUN
ijtc-778	196	3	offenses	offense	NOUN
ijtc-778	196	4	,	,	PUNCT
ijtc-778	196	5	individuals	individual	NOUN
ijtc-778	196	6	can	can	AUX
ijtc-778	196	7	provide	provide	VERB
ijtc-778	196	8	active	active	ADJ
ijtc-778	196	9	or	or	CCONJ
ijtc-778	196	10	passive	passive	ADJ
ijtc-778	196	11	assistance	assistance	NOUN
ijtc-778	196	12	,	,	PUNCT
ijtc-778	196	13	such	such	ADJ
ijtc-778	196	14	as	as	ADP
ijtc-778	196	15	an	an	DET
ijtc-778	196	16	employee	employee	NOUN
ijtc-778	196	17	suggesting	suggest	VERB
ijtc-778	196	18	illegal	illegal	ADJ
ijtc-778	196	19	tax	tax	NOUN
ijtc-778	196	20	bookkeeping	bookkeeping	NOUN
ijtc-778	196	21	or	or	CCONJ
ijtc-778	196	22	a	a	DET
ijtc-778	196	23	tax	tax	NOUN
ijtc-778	196	24	consultant	consultant	NOUN
ijtc-778	196	25	failing	fail	VERB
ijtc-778	196	26	to	to	PART
ijtc-778	196	27	provide	provide	VERB
ijtc-778	196	28	proper	proper	ADJ
ijtc-778	196	29	advice	advice	NOUN
ijtc-778	196	30	.	.	PUNCT
ijtc-778	197	1	according	accord	VERB
ijtc-778	197	2	to	to	ADP
ijtc-778	197	3	article	article	NOUN
ijtc-778	197	4	41(1	41(1	NUM
ijtc-778	197	5	)	)	PUNCT
ijtc-778	197	6	and	and	CCONJ
ijtc-778	197	7	(	(	PUNCT
ijtc-778	197	8	2	2	NUM
ijtc-778	197	9	)	)	PUNCT
ijtc-778	197	10	of	of	ADP
ijtc-778	197	11	the	the	DET
ijtc-778	197	12	taxation	taxation	NOUN
ijtc-778	197	13	law	law	NOUN
ijtc-778	197	14	,	,	PUNCT
ijtc-778	197	15	these	these	DET
ijtc-778	197	16	individuals	individual	NOUN
ijtc-778	197	17	are	be	AUX
ijtc-778	197	18	considered	consider	VERB
ijtc-778	197	19	accomplices	accomplice	NOUN
ijtc-778	197	20	rather	rather	ADV
ijtc-778	197	21	than	than	ADP
ijtc-778	197	22	perpetrators	perpetrator	NOUN
ijtc-778	197	23	.	.	PUNCT
ijtc-778	198	1	although	although	SCONJ
ijtc-778	198	2	the	the	DET
ijtc-778	198	3	taxpayer	taxpayer	NOUN
ijtc-778	198	4	is	be	AUX
ijtc-778	198	5	the	the	DET
ijtc-778	198	6	main	main	ADJ
ijtc-778	198	7	perpetrator	perpetrator	NOUN
ijtc-778	198	8	,	,	PUNCT
ijtc-778	198	9	both	both	CCONJ
ijtc-778	198	10	the	the	DET
ijtc-778	198	11	taxpayer	taxpayer	NOUN
ijtc-778	198	12	and	and	CCONJ
ijtc-778	198	13	accomplices	accomplice	NOUN
ijtc-778	198	14	face	face	VERB
ijtc-778	198	15	the	the	DET
ijtc-778	198	16	same	same	ADJ
ijtc-778	198	17	criminal	criminal	ADJ
ijtc-778	198	18	sanctions	sanction	NOUN
ijtc-778	198	19	under	under	ADP
ijtc-778	198	20	article	article	NOUN
ijtc-778	198	21	39	39	NUM
ijtc-778	198	22	,	,	PUNCT
ijtc-778	198	23	article	article	NOUN
ijtc-778	198	24	39a	39a	NOUN
ijtc-778	198	25	,	,	PUNCT
ijtc-778	198	26	article	article	NOUN
ijtc-778	198	27	41a	41a	NOUN
ijtc-778	198	28	,	,	PUNCT
ijtc-778	198	29	and	and	CCONJ
ijtc-778	198	30	article	article	NOUN
ijtc-778	198	31	41b	41b	NOUN
ijtc-778	198	32	.	.	PUNCT
ijtc-778	199	1	ideally	ideally	ADV
ijtc-778	199	2	,	,	PUNCT
ijtc-778	199	3	accomplices	accomplice	NOUN
ijtc-778	199	4	should	should	AUX
ijtc-778	199	5	receive	receive	VERB
ijtc-778	199	6	more	more	ADV
ijtc-778	199	7	severe	severe	ADJ
ijtc-778	199	8	sanctions	sanction	NOUN
ijtc-778	199	9	as	as	SCONJ
ijtc-778	199	10	they	they	PRON
ijtc-778	199	11	contribute	contribute	VERB
ijtc-778	199	12	to	to	ADP
ijtc-778	199	13	the	the	DET
ijtc-778	199	14	offense	offense	NOUN
ijtc-778	199	15	,	,	PUNCT
ijtc-778	199	16	but	but	CCONJ
ijtc-778	199	17	the	the	DET
ijtc-778	199	18	lack	lack	NOUN
ijtc-778	199	19	of	of	ADP
ijtc-778	199	20	specific	specific	ADJ
ijtc-778	199	21	sanctions	sanction	NOUN
ijtc-778	199	22	for	for	ADP
ijtc-778	199	23	accomplices	accomplice	NOUN
ijtc-778	199	24	leads	lead	VERB
ijtc-778	199	25	to	to	ADP
ijtc-778	199	26	the	the	DET
ijtc-778	199	27	same	same	ADJ
ijtc-778	199	28	penalties	penalty	NOUN
ijtc-778	199	29	for	for	ADP
ijtc-778	199	30	both	both	DET
ijtc-778	199	31	taxpayers	taxpayer	NOUN
ijtc-778	199	32	and	and	CCONJ
ijtc-778	199	33	accomplices	accomplice	NOUN
ijtc-778	199	34	.	.	PUNCT
ijtc-778	200	1	the	the	DET
ijtc-778	200	2	involvement	involvement	NOUN
ijtc-778	200	3	of	of	ADP
ijtc-778	200	4	accomplices	accomplice	NOUN
ijtc-778	200	5	in	in	ADP
ijtc-778	200	6	tax	tax	NOUN
ijtc-778	200	7	offenses	offense	NOUN
ijtc-778	200	8	may	may	AUX
ijtc-778	200	9	not	not	PART
ijtc-778	200	10	be	be	AUX
ijtc-778	200	11	readily	readily	ADV
ijtc-778	200	12	apparent	apparent	ADJ
ijtc-778	200	13	when	when	SCONJ
ijtc-778	200	14	imposing	impose	VERB
ijtc-778	200	15	criminal	criminal	ADJ
ijtc-778	200	16	sanctions	sanction	NOUN
ijtc-778	200	17	related	relate	VERB
ijtc-778	200	18	to	to	ADP
ijtc-778	200	19	offenses	offense	NOUN
ijtc-778	200	20	committed	commit	VERB
ijtc-778	200	21	by	by	ADP
ijtc-778	200	22	taxpayers	taxpayer	NOUN
ijtc-778	200	23	.	.	PUNCT
ijtc-778	201	1	criminal	criminal	ADJ
ijtc-778	201	2	acts	act	NOUN
ijtc-778	201	3	in	in	ADP
ijtc-778	201	4	the	the	DET
ijtc-778	201	5	land	land	NOUN
ijtc-778	201	6	and	and	CCONJ
ijtc-778	201	7	building	build	VERB
ijtc-778	201	8	tax	tax	NOUN
ijtc-778	201	9	law	law	NOUN
ijtc-778	201	10	the	the	DET
ijtc-778	201	11	land	land	NOUN
ijtc-778	201	12	and	and	CCONJ
ijtc-778	201	13	building	build	VERB
ijtc-778	201	14	tax	tax	NOUN
ijtc-778	201	15	law	law	NOUN
ijtc-778	201	16	,	,	PUNCT
ijtc-778	201	17	also	also	ADV
ijtc-778	201	18	known	know	VERB
ijtc-778	201	19	as	as	ADP
ijtc-778	201	20	law	law	NOUN
ijtc-778	201	21	number	number	NOUN
ijtc-778	201	22	12	12	NUM
ijtc-778	201	23	of	of	ADP
ijtc-778	201	24	1985	1985	NUM
ijtc-778	201	25	,	,	PUNCT
ijtc-778	201	26	serves	serve	VERB
ijtc-778	201	27	as	as	ADP
ijtc-778	201	28	the	the	DET
ijtc-778	201	29	legal	legal	ADJ
ijtc-778	201	30	framework	framework	NOUN
ijtc-778	201	31	for	for	ADP
ijtc-778	201	32	the	the	DET
ijtc-778	201	33	taxation	taxation	NOUN
ijtc-778	201	34	of	of	ADP
ijtc-778	201	35	land	land	NOUN
ijtc-778	201	36	and	and	CCONJ
ijtc-778	201	37	buildings	building	NOUN
ijtc-778	201	38	in	in	ADP
ijtc-778	201	39	specific	specific	ADJ
ijtc-778	201	40	jurisdictions	jurisdiction	NOUN
ijtc-778	201	41	.	.	PUNCT
ijtc-778	202	1	its	its	PRON
ijtc-778	202	2	primary	primary	ADJ
ijtc-778	202	3	objective	objective	NOUN
ijtc-778	202	4	is	be	AUX
ijtc-778	202	5	to	to	PART
ijtc-778	202	6	contribute	contribute	VERB
ijtc-778	202	7	to	to	ADP
ijtc-778	202	8	national	national	ADJ
ijtc-778	202	9	cooperation	cooperation	NOUN
ijtc-778	202	10	in	in	ADP
ijtc-778	202	11	state	state	NOUN
ijtc-778	202	12	financing	financing	NOUN
ijtc-778	202	13	and	and	CCONJ
ijtc-778	202	14	development	development	NOUN
ijtc-778	202	15	while	while	SCONJ
ijtc-778	202	16	ensuring	ensure	VERB
ijtc-778	202	17	fairness	fairness	NOUN
ijtc-778	202	18	,	,	PUNCT
ijtc-778	202	19	simplicity	simplicity	NOUN
ijtc-778	202	20	,	,	PUNCT
ijtc-778	202	21	and	and	CCONJ
ijtc-778	202	22	legal	legal	ADJ
ijtc-778	202	23	certainty	certainty	NOUN
ijtc-778	202	24	.	.	PUNCT
ijtc-778	203	1	the	the	DET
ijtc-778	203	2	law	law	NOUN
ijtc-778	203	3	encompasses	encompass	VERB
ijtc-778	203	4	provisions	provision	NOUN
ijtc-778	203	5	for	for	ADP
ijtc-778	203	6	criminal	criminal	ADJ
ijtc-778	203	7	offenses	offense	NOUN
ijtc-778	203	8	related	relate	VERB
ijtc-778	203	9	to	to	ADP
ijtc-778	203	10	non	non	ADJ
ijtc-778	203	11	-	-	NOUN
ijtc-778	203	12	compliance	compliance	NOUN
ijtc-778	203	13	by	by	ADP
ijtc-778	203	14	taxpayers	taxpayer	NOUN
ijtc-778	203	15	.	.	PUNCT
ijtc-778	204	1	one	one	NUM
ijtc-778	204	2	offense	offense	NOUN
ijtc-778	204	3	covered	cover	VERB
ijtc-778	204	4	under	under	ADP
ijtc-778	204	5	the	the	DET
ijtc-778	204	6	land	land	NOUN
ijtc-778	204	7	and	and	CCONJ
ijtc-778	204	8	building	building	NOUN
ijtc-778	204	9	tax	tax	NOUN
ijtc-778	204	10	law	law	NOUN
ijtc-778	204	11	is	be	AUX
ijtc-778	204	12	the	the	DET
ijtc-778	204	13	failure	failure	NOUN
ijtc-778	204	14	to	to	PART
ijtc-778	204	15	submit	submit	VERB
ijtc-778	204	16	a	a	DET
ijtc-778	204	17	tax	tax	NOUN
ijtc-778	204	18	object	object	NOUN
ijtc-778	204	19	notification	notification	NOUN
ijtc-778	204	20	to	to	ADP
ijtc-778	204	21	the	the	DET
ijtc-778	204	22	directorate	directorate	ADJ
ijtc-778	204	23	general	general	NOUN
ijtc-778	204	24	of	of	ADP
ijtc-778	204	25	taxes	taxis	NOUN
ijtc-778	204	26	.	.	PUNCT
ijtc-778	205	1	taxpayers	taxpayer	NOUN
ijtc-778	205	2	are	be	AUX
ijtc-778	205	3	required	require	VERB
ijtc-778	205	4	to	to	PART
ijtc-778	205	5	provide	provide	VERB
ijtc-778	205	6	information	information	NOUN
ijtc-778	205	7	about	about	ADP
ijtc-778	205	8	their	their	PRON
ijtc-778	205	9	land	land	NOUN
ijtc-778	205	10	or	or	CCONJ
ijtc-778	205	11	buildings	building	NOUN
ijtc-778	205	12	through	through	ADP
ijtc-778	205	13	a	a	DET
ijtc-778	205	14	notification	notification	NOUN
ijtc-778	205	15	form	form	NOUN
ijtc-778	205	16	,	,	PUNCT
ijtc-778	205	17	and	and	CCONJ
ijtc-778	205	18	intentionally	intentionally	ADV
ijtc-778	205	19	failing	fail	VERB
ijtc-778	205	20	to	to	PART
ijtc-778	205	21	submit	submit	VERB
ijtc-778	205	22	or	or	CCONJ
ijtc-778	205	23	doing	do	VERB
ijtc-778	205	24	so	so	ADV
ijtc-778	205	25	negligently	negligently	ADV
ijtc-778	205	26	can	can	AUX
ijtc-778	205	27	lead	lead	VERB
ijtc-778	205	28	to	to	ADP
ijtc-778	205	29	criminal	criminal	ADJ
ijtc-778	205	30	charges	charge	NOUN
ijtc-778	205	31	.	.	PUNCT
ijtc-778	206	1	additionally	additionally	ADV
ijtc-778	206	2	,	,	PUNCT
ijtc-778	206	3	submitting	submit	VERB
ijtc-778	206	4	a	a	DET
ijtc-778	206	5	notification	notification	NOUN
ijtc-778	206	6	with	with	ADP
ijtc-778	206	7	incorrect	incorrect	ADJ
ijtc-778	206	8	or	or	CCONJ
ijtc-778	206	9	incomplete	incomplete	ADJ
ijtc-778	206	10	content	content	NOUN
ijtc-778	206	11	,	,	PUNCT
ijtc-778	206	12	including	include	VERB
ijtc-778	206	13	false	false	ADJ
ijtc-778	206	14	information	information	NOUN
ijtc-778	206	15	,	,	PUNCT
ijtc-778	206	16	is	be	AUX
ijtc-778	206	17	considered	consider	VERB
ijtc-778	206	18	a	a	DET
ijtc-778	206	19	violation	violation	NOUN
ijtc-778	206	20	under	under	ADP
ijtc-778	206	21	the	the	DET
ijtc-778	206	22	law	law	NOUN
ijtc-778	206	23	.	.	PUNCT
ijtc-778	207	1	the	the	DET
ijtc-778	207	2	law	law	NOUN
ijtc-778	207	3	also	also	ADV
ijtc-778	207	4	addresses	address	VERB
ijtc-778	207	5	the	the	DET
ijtc-778	207	6	offense	offense	NOUN
ijtc-778	207	7	of	of	ADP
ijtc-778	207	8	deliberately	deliberately	ADV
ijtc-778	207	9	refusing	refuse	VERB
ijtc-778	207	10	to	to	PART
ijtc-778	207	11	be	be	AUX
ijtc-778	207	12	audited	audit	VERB
ijtc-778	207	13	by	by	ADP
ijtc-778	207	14	tax	tax	NOUN
ijtc-778	207	15	officials	official	NOUN
ijtc-778	207	16	,	,	PUNCT
ijtc-778	207	17	which	which	PRON
ijtc-778	207	18	hampers	hamper	VERB
ijtc-778	207	19	their	their	PRON
ijtc-778	207	20	ability	ability	NOUN
ijtc-778	207	21	to	to	PART
ijtc-778	207	22	verify	verify	VERB
ijtc-778	207	23	tax	tax	NOUN
ijtc-778	207	24	calculations	calculation	NOUN
ijtc-778	207	25	and	and	CCONJ
ijtc-778	207	26	ensure	ensure	VERB
ijtc-778	207	27	compliance	compliance	NOUN
ijtc-778	207	28	with	with	ADP
ijtc-778	207	29	regulations	regulation	NOUN
ijtc-778	207	30	.	.	PUNCT
ijtc-778	208	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	208	2	juridical	juridical	ADJ
ijtc-778	208	3	analysis	analysis	NOUN
ijtc-778	208	4	of	of	ADP
ijtc-778	208	5	tax	tax	NOUN
ijtc-778	208	6	criminal	criminal	ADJ
ijtc-778	208	7	law	law	NOUN
ijtc-778	208	8	enforcement	enforcement	NOUN
ijtc-778	208	9	:	:	PUNCT
ijtc-778	208	10	an	an	DET
ijtc-778	208	11	overview	overview	NOUN
ijtc-778	208	12	of	of	ADP
ijtc-778	208	13	legal	legal	ADJ
ijtc-778	208	14	regulations	regulation	NOUN
ijtc-778	208	15	and	and	CCONJ
ijtc-778	208	16	its	its	PRON
ijtc-778	208	17	implementation	implementation	NOUN
ijtc-778	208	18	in	in	ADP
ijtc-778	208	19	indonesia	indonesia	PROPN
ijtc-778	208	20	silalahi	silalahi	NOUN
ijtc-778	208	21	573	573	NUM
ijtc-778	208	22	|	|	ADV
ijtc-778	208	23	ilomata	ilomata	ADJ
ijtc-778	208	24	international	international	ADJ
ijtc-778	208	25	journal	journal	NOUN
ijtc-778	208	26	of	of	ADP
ijtc-778	208	27	tax	tax	PROPN
ijtc-778	208	28	&	&	CCONJ
ijtc-778	208	29	accounting	accounting	PROPN
ijtc-778	208	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	208	31	the	the	DET
ijtc-778	208	32	law	law	NOUN
ijtc-778	208	33	also	also	ADV
ijtc-778	208	34	outlines	outline	VERB
ijtc-778	208	35	penalties	penalty	NOUN
ijtc-778	208	36	for	for	ADP
ijtc-778	208	37	non	non	ADJ
ijtc-778	208	38	-	-	ADJ
ijtc-778	208	39	payment	payment	ADJ
ijtc-778	208	40	or	or	CCONJ
ijtc-778	208	41	late	late	ADJ
ijtc-778	208	42	payment	payment	NOUN
ijtc-778	208	43	of	of	ADP
ijtc-778	208	44	taxes	taxis	NOUN
ijtc-778	208	45	.	.	PUNCT
ijtc-778	209	1	taxpayers	taxpayer	NOUN
ijtc-778	209	2	must	must	AUX
ijtc-778	209	3	fulfill	fulfill	VERB
ijtc-778	209	4	their	their	PRON
ijtc-778	209	5	obligations	obligation	NOUN
ijtc-778	209	6	within	within	ADP
ijtc-778	209	7	specified	specified	ADJ
ijtc-778	209	8	timeframes	timeframe	NOUN
ijtc-778	209	9	,	,	PUNCT
ijtc-778	209	10	and	and	CCONJ
ijtc-778	209	11	failure	failure	NOUN
ijtc-778	209	12	to	to	PART
ijtc-778	209	13	do	do	AUX
ijtc-778	209	14	so	so	ADV
ijtc-778	209	15	may	may	AUX
ijtc-778	209	16	result	result	VERB
ijtc-778	209	17	in	in	ADP
ijtc-778	209	18	fines	fine	NOUN
ijtc-778	209	19	or	or	CCONJ
ijtc-778	209	20	interest	interest	NOUN
ijtc-778	209	21	charges	charge	NOUN
ijtc-778	209	22	.	.	PUNCT
ijtc-778	210	1	in	in	ADP
ijtc-778	210	2	cases	case	NOUN
ijtc-778	210	3	of	of	ADP
ijtc-778	210	4	prolonged	prolonged	ADJ
ijtc-778	210	5	non	non	ADJ
ijtc-778	210	6	-	-	NOUN
ijtc-778	210	7	payment	payment	ADJ
ijtc-778	210	8	,	,	PUNCT
ijtc-778	210	9	tax	tax	NOUN
ijtc-778	210	10	authorities	authority	NOUN
ijtc-778	210	11	have	have	VERB
ijtc-778	210	12	the	the	DET
ijtc-778	210	13	authority	authority	NOUN
ijtc-778	210	14	to	to	PART
ijtc-778	210	15	seize	seize	VERB
ijtc-778	210	16	and	and	CCONJ
ijtc-778	210	17	auction	auction	VERB
ijtc-778	210	18	the	the	DET
ijtc-778	210	19	taxpayer	taxpayer	NOUN
ijtc-778	210	20	's	's	PART
ijtc-778	210	21	property	property	NOUN
ijtc-778	210	22	to	to	PART
ijtc-778	210	23	recover	recover	VERB
ijtc-778	210	24	the	the	DET
ijtc-778	210	25	unpaid	unpaid	ADJ
ijtc-778	210	26	taxes	taxis	NOUN
ijtc-778	210	27	.	.	PUNCT
ijtc-778	211	1	the	the	DET
ijtc-778	211	2	land	land	NOUN
ijtc-778	211	3	and	and	CCONJ
ijtc-778	211	4	building	building	NOUN
ijtc-778	211	5	tax	tax	NOUN
ijtc-778	211	6	law	law	NOUN
ijtc-778	211	7	promotes	promote	VERB
ijtc-778	211	8	transparency	transparency	NOUN
ijtc-778	211	9	and	and	CCONJ
ijtc-778	211	10	accountability	accountability	NOUN
ijtc-778	211	11	in	in	ADP
ijtc-778	211	12	the	the	DET
ijtc-778	211	13	taxation	taxation	NOUN
ijtc-778	211	14	system	system	NOUN
ijtc-778	211	15	,	,	PUNCT
ijtc-778	211	16	providing	provide	VERB
ijtc-778	211	17	guidelines	guideline	NOUN
ijtc-778	211	18	for	for	ADP
ijtc-778	211	19	assessments	assessment	NOUN
ijtc-778	211	20	,	,	PUNCT
ijtc-778	211	21	valuations	valuation	NOUN
ijtc-778	211	22	,	,	PUNCT
ijtc-778	211	23	appeals	appeal	NOUN
ijtc-778	211	24	,	,	PUNCT
ijtc-778	211	25	and	and	CCONJ
ijtc-778	211	26	dispute	dispute	NOUN
ijtc-778	211	27	resolutions	resolution	NOUN
ijtc-778	211	28	.	.	PUNCT
ijtc-778	212	1	tax	tax	NOUN
ijtc-778	212	2	authorities	authority	NOUN
ijtc-778	212	3	have	have	VERB
ijtc-778	212	4	the	the	DET
ijtc-778	212	5	power	power	NOUN
ijtc-778	212	6	to	to	PART
ijtc-778	212	7	conduct	conduct	VERB
ijtc-778	212	8	inspections	inspection	NOUN
ijtc-778	212	9	,	,	PUNCT
ijtc-778	212	10	investigations	investigation	NOUN
ijtc-778	212	11	,	,	PUNCT
ijtc-778	212	12	and	and	CCONJ
ijtc-778	212	13	audits	audits	NOUN
ijtc-778	212	14	to	to	PART
ijtc-778	212	15	verify	verify	VERB
ijtc-778	212	16	compliance	compliance	NOUN
ijtc-778	212	17	and	and	CCONJ
ijtc-778	212	18	collect	collect	VERB
ijtc-778	212	19	taxes	taxis	NOUN
ijtc-778	212	20	.	.	PUNCT
ijtc-778	213	1	it	it	PRON
ijtc-778	213	2	is	be	AUX
ijtc-778	213	3	important	important	ADJ
ijtc-778	213	4	for	for	SCONJ
ijtc-778	213	5	taxpayers	taxpayer	NOUN
ijtc-778	213	6	to	to	PART
ijtc-778	213	7	familiarize	familiarize	VERB
ijtc-778	213	8	themselves	themselves	PRON
ijtc-778	213	9	with	with	ADP
ijtc-778	213	10	the	the	DET
ijtc-778	213	11	specific	specific	ADJ
ijtc-778	213	12	regulations	regulation	NOUN
ijtc-778	213	13	and	and	CCONJ
ijtc-778	213	14	requirements	requirement	NOUN
ijtc-778	213	15	applicable	applicable	ADJ
ijtc-778	213	16	in	in	ADP
ijtc-778	213	17	their	their	PRON
ijtc-778	213	18	region	region	NOUN
ijtc-778	213	19	.	.	PUNCT
ijtc-778	214	1	criminal	criminal	ADJ
ijtc-778	214	2	acts	act	NOUN
ijtc-778	214	3	in	in	ADP
ijtc-778	214	4	the	the	DET
ijtc-778	214	5	stamp	stamp	NOUN
ijtc-778	214	6	duty	duty	NOUN
ijtc-778	214	7	law	law	NOUN
ijtc-778	214	8	in	in	ADP
ijtc-778	214	9	the	the	DET
ijtc-778	214	10	republic	republic	NOUN
ijtc-778	214	11	of	of	ADP
ijtc-778	214	12	indonesia	indonesia	PROPN
ijtc-778	214	13	,	,	PUNCT
ijtc-778	214	14	citizen	citizen	ADJ
ijtc-778	214	15	participation	participation	NOUN
ijtc-778	214	16	in	in	ADP
ijtc-778	214	17	national	national	ADJ
ijtc-778	214	18	development	development	NOUN
ijtc-778	214	19	is	be	AUX
ijtc-778	214	20	encouraged	encourage	VERB
ijtc-778	214	21	by	by	ADP
ijtc-778	214	22	fulfilling	fulfil	VERB
ijtc-778	214	23	the	the	DET
ijtc-778	214	24	payment	payment	NOUN
ijtc-778	214	25	obligation	obligation	NOUN
ijtc-778	214	26	for	for	ADP
ijtc-778	214	27	stamp	stamp	NOUN
ijtc-778	214	28	duty	duty	NOUN
ijtc-778	214	29	on	on	ADP
ijtc-778	214	30	specific	specific	ADJ
ijtc-778	214	31	documents	document	NOUN
ijtc-778	214	32	.	.	PUNCT
ijtc-778	215	1	stamp	stamp	NOUN
ijtc-778	215	2	duty	duty	NOUN
ijtc-778	215	3	is	be	AUX
ijtc-778	215	4	a	a	DET
ijtc-778	215	5	tax	tax	NOUN
ijtc-778	215	6	managed	manage	VERB
ijtc-778	215	7	by	by	ADP
ijtc-778	215	8	the	the	DET
ijtc-778	215	9	central	central	ADJ
ijtc-778	215	10	government	government	NOUN
ijtc-778	215	11	through	through	ADP
ijtc-778	215	12	the	the	DET
ijtc-778	215	13	directorate	directorate	ADJ
ijtc-778	215	14	general	general	NOUN
ijtc-778	215	15	of	of	ADP
ijtc-778	215	16	taxation	taxation	NOUN
ijtc-778	215	17	and	and	CCONJ
ijtc-778	215	18	imposed	impose	VERB
ijtc-778	215	19	on	on	ADP
ijtc-778	215	20	various	various	ADJ
ijtc-778	215	21	written	write	VERB
ijtc-778	215	22	documents	document	NOUN
ijtc-778	215	23	that	that	PRON
ijtc-778	215	24	contain	contain	VERB
ijtc-778	215	25	information	information	NOUN
ijtc-778	215	26	,	,	PUNCT
ijtc-778	215	27	facts	fact	NOUN
ijtc-778	215	28	,	,	PUNCT
ijtc-778	215	29	or	or	CCONJ
ijtc-778	215	30	statements	statement	NOUN
ijtc-778	215	31	affecting	affect	VERB
ijtc-778	215	32	individuals	individual	NOUN
ijtc-778	215	33	or	or	CCONJ
ijtc-778	215	34	interested	interested	ADJ
ijtc-778	215	35	parties	party	NOUN
ijtc-778	215	36	.	.	PUNCT
ijtc-778	216	1	the	the	DET
ijtc-778	216	2	types	type	NOUN
ijtc-778	216	3	of	of	ADP
ijtc-778	216	4	documents	document	NOUN
ijtc-778	216	5	subject	subject	ADJ
ijtc-778	216	6	to	to	ADP
ijtc-778	216	7	stamp	stamp	NOUN
ijtc-778	216	8	duty	duty	NOUN
ijtc-778	216	9	include	include	VERB
ijtc-778	216	10	agreements	agreement	NOUN
ijtc-778	216	11	,	,	PUNCT
ijtc-778	216	12	notarial	notarial	ADJ
ijtc-778	216	13	deeds	deed	NOUN
ijtc-778	216	14	,	,	PUNCT
ijtc-778	216	15	land	land	NOUN
ijtc-778	216	16	deeds	deed	NOUN
ijtc-778	216	17	,	,	PUNCT
ijtc-778	216	18	letters	letter	NOUN
ijtc-778	216	19	involving	involve	VERB
ijtc-778	216	20	monetary	monetary	ADJ
ijtc-778	216	21	amounts	amount	NOUN
ijtc-778	216	22	exceeding	exceed	VERB
ijtc-778	216	23	idr	idr	PROPN
ijtc-778	216	24	1,000,000	1,000,000	NUM
ijtc-778	216	25	,	,	PUNCT
ijtc-778	216	26	and	and	CCONJ
ijtc-778	216	27	financial	financial	ADJ
ijtc-778	216	28	instruments	instrument	NOUN
ijtc-778	216	29	such	such	ADJ
ijtc-778	216	30	as	as	ADP
ijtc-778	216	31	bills	bill	NOUN
ijtc-778	216	32	of	of	ADP
ijtc-778	216	33	exchange	exchange	NOUN
ijtc-778	216	34	and	and	CCONJ
ijtc-778	216	35	checks	check	NOUN
ijtc-778	216	36	with	with	ADP
ijtc-778	216	37	a	a	DET
ijtc-778	216	38	nominal	nominal	ADJ
ijtc-778	216	39	value	value	NOUN
ijtc-778	216	40	surpassing	surpass	VERB
ijtc-778	216	41	idr	idr	PROPN
ijtc-778	216	42	1,000,000	1,000,000	NUM
ijtc-778	216	43	.	.	PUNCT
ijtc-778	217	1	the	the	DET
ijtc-778	217	2	stamp	stamp	NOUN
ijtc-778	217	3	duty	duty	NOUN
ijtc-778	217	4	law	law	PROPN
ijtc-778	217	5	in	in	ADP
ijtc-778	217	6	indonesia	indonesia	PROPN
ijtc-778	217	7	specifies	specify	VERB
ijtc-778	217	8	criminal	criminal	ADJ
ijtc-778	217	9	provisions	provision	NOUN
ijtc-778	217	10	related	relate	VERB
ijtc-778	217	11	to	to	ADP
ijtc-778	217	12	stamp	stamp	NOUN
ijtc-778	217	13	duty	duty	NOUN
ijtc-778	217	14	offenses	offense	NOUN
ijtc-778	217	15	,	,	PUNCT
ijtc-778	217	16	such	such	ADJ
ijtc-778	217	17	as	as	ADP
ijtc-778	217	18	forging	forge	VERB
ijtc-778	217	19	or	or	CCONJ
ijtc-778	217	20	counterfeiting	counterfeit	VERB
ijtc-778	217	21	adhesive	adhesive	ADJ
ijtc-778	217	22	stamps	stamp	NOUN
ijtc-778	217	23	or	or	CCONJ
ijtc-778	217	24	signatures	signature	NOUN
ijtc-778	217	25	,	,	PUNCT
ijtc-778	217	26	possessing	possess	VERB
ijtc-778	217	27	and	and	CCONJ
ijtc-778	217	28	circulating	circulate	VERB
ijtc-778	217	29	forged	forge	VERB
ijtc-778	217	30	stamps	stamp	NOUN
ijtc-778	217	31	,	,	PUNCT
ijtc-778	217	32	intentionally	intentionally	ADV
ijtc-778	217	33	using	use	VERB
ijtc-778	217	34	or	or	CCONJ
ijtc-778	217	35	selling	sell	VERB
ijtc-778	217	36	stamps	stamp	NOUN
ijtc-778	217	37	with	with	ADP
ijtc-778	217	38	distinguishing	distinguish	VERB
ijtc-778	217	39	marks	mark	NOUN
ijtc-778	217	40	removed	remove	VERB
ijtc-778	217	41	,	,	PUNCT
ijtc-778	217	42	and	and	CCONJ
ijtc-778	217	43	storing	store	VERB
ijtc-778	217	44	materials	material	NOUN
ijtc-778	217	45	used	use	VERB
ijtc-778	217	46	for	for	ADP
ijtc-778	217	47	forging	forge	VERB
ijtc-778	217	48	stamp	stamp	NOUN
ijtc-778	217	49	-	-	PUNCT
ijtc-778	217	50	related	relate	VERB
ijtc-778	217	51	items	item	NOUN
ijtc-778	217	52	.	.	PUNCT
ijtc-778	218	1	the	the	DET
ijtc-778	218	2	criminal	criminal	ADJ
ijtc-778	218	3	penalties	penalty	NOUN
ijtc-778	218	4	for	for	ADP
ijtc-778	218	5	these	these	DET
ijtc-778	218	6	offenses	offense	NOUN
ijtc-778	218	7	are	be	AUX
ijtc-778	218	8	determined	determine	VERB
ijtc-778	218	9	by	by	ADP
ijtc-778	218	10	the	the	DET
ijtc-778	218	11	indonesian	indonesian	ADJ
ijtc-778	218	12	penal	penal	PROPN
ijtc-778	218	13	code	code	NOUN
ijtc-778	218	14	(	(	PUNCT
ijtc-778	218	15	kuhp	kuhp	NOUN
ijtc-778	218	16	)	)	PUNCT
ijtc-778	218	17	and	and	CCONJ
ijtc-778	218	18	can	can	AUX
ijtc-778	218	19	result	result	VERB
ijtc-778	218	20	in	in	ADP
ijtc-778	218	21	imprisonment	imprisonment	NOUN
ijtc-778	218	22	.	.	PUNCT
ijtc-778	219	1	counterfeiting	counterfeit	VERB
ijtc-778	219	2	or	or	CCONJ
ijtc-778	219	3	forging	forge	VERB
ijtc-778	219	4	stamps	stamp	NOUN
ijtc-778	219	5	and	and	CCONJ
ijtc-778	219	6	falsifying	falsify	VERB
ijtc-778	219	7	necessary	necessary	ADJ
ijtc-778	219	8	signatures	signature	NOUN
ijtc-778	219	9	can	can	AUX
ijtc-778	219	10	lead	lead	VERB
ijtc-778	219	11	to	to	ADP
ijtc-778	219	12	a	a	DET
ijtc-778	219	13	maximum	maximum	ADJ
ijtc-778	219	14	imprisonment	imprisonment	NOUN
ijtc-778	219	15	of	of	ADP
ijtc-778	219	16	seven	seven	NUM
ijtc-778	219	17	years	year	NOUN
ijtc-778	219	18	,	,	PUNCT
ijtc-778	219	19	while	while	SCONJ
ijtc-778	219	20	unauthorized	unauthorized	ADJ
ijtc-778	219	21	use	use	NOUN
ijtc-778	219	22	of	of	ADP
ijtc-778	219	23	stamps	stamp	NOUN
ijtc-778	219	24	without	without	ADP
ijtc-778	219	25	permission	permission	NOUN
ijtc-778	219	26	from	from	ADP
ijtc-778	219	27	the	the	DET
ijtc-778	219	28	minister	minister	NOUN
ijtc-778	219	29	of	of	ADP
ijtc-778	219	30	finance	finance	NOUN
ijtc-778	219	31	can	can	AUX
ijtc-778	219	32	also	also	ADV
ijtc-778	219	33	result	result	VERB
ijtc-778	219	34	in	in	ADP
ijtc-778	219	35	a	a	DET
ijtc-778	219	36	maximum	maximum	ADJ
ijtc-778	219	37	imprisonment	imprisonment	NOUN
ijtc-778	219	38	of	of	ADP
ijtc-778	219	39	seven	seven	NUM
ijtc-778	219	40	years	year	NOUN
ijtc-778	219	41	.	.	PUNCT
ijtc-778	220	1	the	the	DET
ijtc-778	220	2	imposition	imposition	NOUN
ijtc-778	220	3	of	of	ADP
ijtc-778	220	4	criminal	criminal	ADJ
ijtc-778	220	5	sanctions	sanction	NOUN
ijtc-778	220	6	is	be	AUX
ijtc-778	220	7	aligned	align	VERB
ijtc-778	220	8	with	with	ADP
ijtc-778	220	9	the	the	DET
ijtc-778	220	10	regulations	regulation	NOUN
ijtc-778	220	11	concerning	concern	VERB
ijtc-778	220	12	stamp	stamp	NOUN
ijtc-778	220	13	duties	duty	NOUN
ijtc-778	220	14	and	and	CCONJ
ijtc-778	220	15	aims	aim	VERB
ijtc-778	220	16	to	to	PART
ijtc-778	220	17	ensure	ensure	VERB
ijtc-778	220	18	compliance	compliance	NOUN
ijtc-778	220	19	with	with	ADP
ijtc-778	220	20	stamp	stamp	NOUN
ijtc-778	220	21	duty	duty	NOUN
ijtc-778	220	22	obligations	obligation	NOUN
ijtc-778	220	23	in	in	ADP
ijtc-778	220	24	the	the	DET
ijtc-778	220	25	country	country	NOUN
ijtc-778	220	26	.	.	PUNCT
ijtc-778	221	1	criminal	criminal	ADJ
ijtc-778	221	2	acts	act	NOUN
ijtc-778	221	3	in	in	ADP
ijtc-778	221	4	the	the	DET
ijtc-778	221	5	tax	tax	NOUN
ijtc-778	221	6	collection	collection	NOUN
ijtc-778	221	7	law	law	NOUN
ijtc-778	221	8	with	with	ADP
ijtc-778	221	9	forced	force	VERB
ijtc-778	221	10	collection	collection	NOUN
ijtc-778	221	11	letters	letter	NOUN
ijtc-778	221	12	the	the	DET
ijtc-778	221	13	general	general	ADJ
ijtc-778	221	14	provisions	provision	NOUN
ijtc-778	221	15	and	and	CCONJ
ijtc-778	221	16	tax	tax	NOUN
ijtc-778	221	17	procedures	procedure	NOUN
ijtc-778	221	18	law	law	NOUN
ijtc-778	221	19	includes	include	VERB
ijtc-778	221	20	provisions	provision	NOUN
ijtc-778	221	21	that	that	PRON
ijtc-778	221	22	classify	classify	VERB
ijtc-778	221	23	certain	certain	ADJ
ijtc-778	221	24	actions	action	NOUN
ijtc-778	221	25	as	as	ADP
ijtc-778	221	26	criminal	criminal	ADJ
ijtc-778	221	27	acts	act	NOUN
ijtc-778	221	28	with	with	ADP
ijtc-778	221	29	the	the	DET
ijtc-778	221	30	aim	aim	NOUN
ijtc-778	221	31	of	of	ADP
ijtc-778	221	32	enhancing	enhance	VERB
ijtc-778	221	33	tax	tax	NOUN
ijtc-778	221	34	revenue	revenue	NOUN
ijtc-778	221	35	,	,	PUNCT
ijtc-778	221	36	which	which	PRON
ijtc-778	221	37	serves	serve	VERB
ijtc-778	221	38	as	as	ADP
ijtc-778	221	39	the	the	DET
ijtc-778	221	40	primary	primary	ADJ
ijtc-778	221	41	source	source	NOUN
ijtc-778	221	42	of	of	ADP
ijtc-778	221	43	national	national	ADJ
ijtc-778	221	44	income	income	NOUN
ijtc-778	221	45	for	for	ADP
ijtc-778	221	46	independent	independent	ADJ
ijtc-778	221	47	national	national	ADJ
ijtc-778	221	48	development	development	NOUN
ijtc-778	221	49	.	.	PUNCT
ijtc-778	222	1	ensuring	ensure	VERB
ijtc-778	222	2	taxpayer	taxpayer	NOUN
ijtc-778	222	3	compliance	compliance	NOUN
ijtc-778	222	4	and	and	CCONJ
ijtc-778	222	5	active	active	ADJ
ijtc-778	222	6	participation	participation	NOUN
ijtc-778	222	7	in	in	ADP
ijtc-778	222	8	tax	tax	NOUN
ijtc-778	222	9	payment	payment	NOUN
ijtc-778	222	10	is	be	AUX
ijtc-778	222	11	crucial	crucial	ADJ
ijtc-778	222	12	.	.	PUNCT
ijtc-778	223	1	tax	tax	NOUN
ijtc-778	223	2	arrears	arrear	NOUN
ijtc-778	223	3	can	can	AUX
ijtc-778	223	4	occur	occur	VERB
ijtc-778	223	5	,	,	PUNCT
ijtc-778	223	6	and	and	CCONJ
ijtc-778	223	7	to	to	PART
ijtc-778	223	8	address	address	VERB
ijtc-778	223	9	this	this	PRON
ijtc-778	223	10	,	,	PUNCT
ijtc-778	223	11	the	the	DET
ijtc-778	223	12	law	law	NOUN
ijtc-778	223	13	emphasizes	emphasize	VERB
ijtc-778	223	14	consistent	consistent	ADJ
ijtc-778	223	15	and	and	CCONJ
ijtc-778	223	16	continuous	continuous	ADJ
ijtc-778	223	17	tax	tax	NOUN
ijtc-778	223	18	collection	collection	NOUN
ijtc-778	223	19	as	as	ADP
ijtc-778	223	20	a	a	DET
ijtc-778	223	21	means	means	NOUN
ijtc-778	223	22	of	of	ADP
ijtc-778	223	23	improving	improve	VERB
ijtc-778	223	24	compliance	compliance	NOUN
ijtc-778	223	25	.	.	PUNCT
ijtc-778	224	1	the	the	DET
ijtc-778	224	2	tax	tax	NOUN
ijtc-778	224	3	collection	collection	NOUN
ijtc-778	224	4	with	with	ADP
ijtc-778	224	5	forced	force	VERB
ijtc-778	224	6	collection	collection	NOUN
ijtc-778	224	7	letters	letter	NOUN
ijtc-778	224	8	law	law	NOUN
ijtc-778	224	9	,	,	PUNCT
ijtc-778	224	10	enacted	enact	VERB
ijtc-778	224	11	in	in	ADP
ijtc-778	224	12	2000	2000	NUM
ijtc-778	224	13	,	,	PUNCT
ijtc-778	224	14	governs	govern	VERB
ijtc-778	224	15	tax	tax	NOUN
ijtc-778	224	16	collection	collection	NOUN
ijtc-778	224	17	and	and	CCONJ
ijtc-778	224	18	includes	include	VERB
ijtc-778	224	19	criminal	criminal	ADJ
ijtc-778	224	20	provisions	provision	NOUN
ijtc-778	224	21	.	.	PUNCT
ijtc-778	225	1	article	article	NOUN
ijtc-778	225	2	41a	41a	NOUN
ijtc-778	225	3	of	of	ADP
ijtc-778	225	4	this	this	DET
ijtc-778	225	5	law	law	NOUN
ijtc-778	225	6	specifies	specify	VERB
ijtc-778	225	7	criminal	criminal	ADJ
ijtc-778	225	8	penalties	penalty	NOUN
ijtc-778	225	9	for	for	ADP
ijtc-778	225	10	various	various	ADJ
ijtc-778	225	11	taxrelated	taxrelated	ADJ
ijtc-778	225	12	offenses	offense	NOUN
ijtc-778	225	13	.	.	PUNCT
ijtc-778	226	1	these	these	DET
ijtc-778	226	2	offenses	offense	NOUN
ijtc-778	226	3	include	include	VERB
ijtc-778	226	4	violations	violation	NOUN
ijtc-778	226	5	by	by	ADP
ijtc-778	226	6	taxpayers	taxpayer	NOUN
ijtc-778	226	7	,	,	PUNCT
ijtc-778	226	8	failure	failure	NOUN
ijtc-778	226	9	to	to	PART
ijtc-778	226	10	fulfill	fulfill	VERB
ijtc-778	226	11	obligations	obligation	NOUN
ijtc-778	226	12	by	by	ADP
ijtc-778	226	13	specified	specified	ADJ
ijtc-778	226	14	parties	party	NOUN
ijtc-778	226	15	,	,	PUNCT
ijtc-778	226	16	and	and	CCONJ
ijtc-778	226	17	intentional	intentional	ADJ
ijtc-778	226	18	obstruction	obstruction	NOUN
ijtc-778	226	19	of	of	ADP
ijtc-778	226	20	tax	tax	NOUN
ijtc-778	226	21	enforcement	enforcement	NOUN
ijtc-778	226	22	actions	action	NOUN
ijtc-778	226	23	.	.	PUNCT
ijtc-778	227	1	the	the	DET
ijtc-778	227	2	law	law	NOUN
ijtc-778	227	3	also	also	ADV
ijtc-778	227	4	prohibits	prohibit	VERB
ijtc-778	227	5	taxpayers	taxpayer	NOUN
ijtc-778	227	6	from	from	ADP
ijtc-778	227	7	engaging	engage	VERB
ijtc-778	227	8	in	in	ADP
ijtc-778	227	9	actions	action	NOUN
ijtc-778	227	10	such	such	ADJ
ijtc-778	227	11	as	as	ADP
ijtc-778	227	12	transferring	transferring	NOUN
ijtc-778	227	13	,	,	PUNCT
ijtc-778	227	14	concealing	concealing	NOUN
ijtc-778	227	15	,	,	PUNCT
ijtc-778	227	16	damaging	damaging	ADJ
ijtc-778	227	17	,	,	PUNCT
ijtc-778	227	18	or	or	CCONJ
ijtc-778	227	19	encumbering	encumber	VERB
ijtc-778	227	20	seized	seize	VERB
ijtc-778	227	21	assets	asset	NOUN
ijtc-778	227	22	during	during	ADP
ijtc-778	227	23	the	the	DET
ijtc-778	227	24	seizure	seizure	NOUN
ijtc-778	227	25	process	process	NOUN
ijtc-778	227	26	.	.	PUNCT
ijtc-778	228	1	if	if	SCONJ
ijtc-778	228	2	seized	seize	VERB
ijtc-778	228	3	assets	asset	NOUN
ijtc-778	228	4	can	can	AUX
ijtc-778	228	5	not	not	PART
ijtc-778	228	6	be	be	AUX
ijtc-778	228	7	sold	sell	VERB
ijtc-778	228	8	through	through	ADP
ijtc-778	228	9	auctions	auction	NOUN
ijtc-778	228	10	,	,	PUNCT
ijtc-778	228	11	they	they	PRON
ijtc-778	228	12	can	can	AUX
ijtc-778	228	13	be	be	AUX
ijtc-778	228	14	used	use	VERB
ijtc-778	228	15	to	to	PART
ijtc-778	228	16	pay	pay	VERB
ijtc-778	228	17	for	for	ADP
ijtc-778	228	18	tax	tax	NOUN
ijtc-778	228	19	collection	collection	NOUN
ijtc-778	228	20	costs	cost	NOUN
ijtc-778	228	21	and	and	CCONJ
ijtc-778	228	22	debts	debt	NOUN
ijtc-778	228	23	through	through	ADP
ijtc-778	228	24	various	various	ADJ
ijtc-778	228	25	means	mean	NOUN
ijtc-778	228	26	.	.	PUNCT
ijtc-778	229	1	failure	failure	NOUN
ijtc-778	229	2	to	to	PART
ijtc-778	229	3	comply	comply	VERB
ijtc-778	229	4	with	with	ADP
ijtc-778	229	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	229	6	juridical	juridical	ADJ
ijtc-778	229	7	analysis	analysis	NOUN
ijtc-778	229	8	of	of	ADP
ijtc-778	229	9	tax	tax	NOUN
ijtc-778	229	10	criminal	criminal	ADJ
ijtc-778	229	11	law	law	NOUN
ijtc-778	229	12	enforcement	enforcement	NOUN
ijtc-778	229	13	:	:	PUNCT
ijtc-778	229	14	an	an	DET
ijtc-778	229	15	overview	overview	NOUN
ijtc-778	229	16	of	of	ADP
ijtc-778	229	17	legal	legal	ADJ
ijtc-778	229	18	regulations	regulation	NOUN
ijtc-778	229	19	and	and	CCONJ
ijtc-778	229	20	its	its	PRON
ijtc-778	229	21	implementation	implementation	NOUN
ijtc-778	229	22	in	in	ADP
ijtc-778	229	23	indonesia	indonesia	PROPN
ijtc-778	229	24	silalahi	silalahi	NOUN
ijtc-778	229	25	574	574	NUM
ijtc-778	229	26	|	|	ADV
ijtc-778	229	27	ilomata	ilomata	PROPN
ijtc-778	229	28	international	international	ADJ
ijtc-778	229	29	journal	journal	NOUN
ijtc-778	229	30	of	of	ADP
ijtc-778	229	31	tax	tax	PROPN
ijtc-778	229	32	&	&	CCONJ
ijtc-778	229	33	accounting	accounting	PROPN
ijtc-778	229	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-778	229	35	these	these	DET
ijtc-778	229	36	provisions	provision	NOUN
ijtc-778	229	37	may	may	AUX
ijtc-778	229	38	result	result	VERB
ijtc-778	229	39	in	in	ADP
ijtc-778	229	40	imprisonment	imprisonment	NOUN
ijtc-778	229	41	and	and	CCONJ
ijtc-778	229	42	fines	fine	NOUN
ijtc-778	229	43	.	.	PUNCT
ijtc-778	230	1	it	it	PRON
ijtc-778	230	2	is	be	AUX
ijtc-778	230	3	crucial	crucial	ADJ
ijtc-778	230	4	for	for	ADP
ijtc-778	230	5	all	all	DET
ijtc-778	230	6	parties	party	NOUN
ijtc-778	230	7	involved	involve	VERB
ijtc-778	230	8	to	to	PART
ijtc-778	230	9	adhere	adhere	VERB
ijtc-778	230	10	to	to	ADP
ijtc-778	230	11	these	these	DET
ijtc-778	230	12	provisions	provision	NOUN
ijtc-778	230	13	to	to	PART
ijtc-778	230	14	avoid	avoid	VERB
ijtc-778	230	15	criminal	criminal	ADJ
ijtc-778	230	16	penalties	penalty	NOUN
ijtc-778	230	17	.	.	PUNCT
ijtc-778	231	1	criminal	criminal	ADJ
ijtc-778	231	2	acts	act	NOUN
ijtc-778	231	3	in	in	ADP
ijtc-778	231	4	the	the	DET
ijtc-778	231	5	financial	financial	ADJ
ijtc-778	231	6	information	information	NOUN
ijtc-778	231	7	access	access	NOUN
ijtc-778	231	8	for	for	ADP
ijtc-778	231	9	tax	tax	NOUN
ijtc-778	231	10	purposes	purpose	NOUN
ijtc-778	231	11	law	law	VERB
ijtc-778	231	12	the	the	DET
ijtc-778	231	13	financial	financial	ADJ
ijtc-778	231	14	information	information	NOUN
ijtc-778	231	15	access	access	NOUN
ijtc-778	231	16	for	for	ADP
ijtc-778	231	17	tax	tax	NOUN
ijtc-778	231	18	purposes	purpose	NOUN
ijtc-778	231	19	law	law	NOUN
ijtc-778	231	20	includes	include	VERB
ijtc-778	231	21	criminal	criminal	ADJ
ijtc-778	231	22	provisions	provision	NOUN
ijtc-778	231	23	outlined	outline	VERB
ijtc-778	231	24	in	in	ADP
ijtc-778	231	25	article	article	NOUN
ijtc-778	231	26	7	7	NUM
ijtc-778	231	27	.	.	PUNCT
ijtc-778	232	1	these	these	DET
ijtc-778	232	2	provisions	provision	NOUN
ijtc-778	232	3	target	target	VERB
ijtc-778	232	4	financial	financial	ADJ
ijtc-778	232	5	institutions	institution	NOUN
ijtc-778	232	6	,	,	PUNCT
ijtc-778	232	7	other	other	ADJ
ijtc-778	232	8	entities	entity	NOUN
ijtc-778	232	9	,	,	PUNCT
ijtc-778	232	10	and	and	CCONJ
ijtc-778	232	11	their	their	PRON
ijtc-778	232	12	management	management	NOUN
ijtc-778	232	13	or	or	CCONJ
ijtc-778	232	14	employees	employee	NOUN
ijtc-778	232	15	.	.	PUNCT
ijtc-778	233	1	failure	failure	NOUN
ijtc-778	233	2	to	to	PART
ijtc-778	233	3	comply	comply	VERB
ijtc-778	233	4	with	with	ADP
ijtc-778	233	5	reporting	reporting	NOUN
ijtc-778	233	6	requirements	requirement	NOUN
ijtc-778	233	7	,	,	PUNCT
ijtc-778	233	8	properly	properly	ADV
ijtc-778	233	9	implement	implement	VERB
ijtc-778	233	10	procedures	procedure	NOUN
ijtc-778	233	11	for	for	ADP
ijtc-778	233	12	identifying	identify	VERB
ijtc-778	233	13	financial	financial	ADJ
ijtc-778	233	14	accounts	account	NOUN
ijtc-778	233	15	,	,	PUNCT
ijtc-778	233	16	or	or	CCONJ
ijtc-778	233	17	provide	provide	VERB
ijtc-778	233	18	requested	requested	ADJ
ijtc-778	233	19	information	information	NOUN
ijtc-778	233	20	,	,	PUNCT
ijtc-778	233	21	evidence	evidence	NOUN
ijtc-778	233	22	,	,	PUNCT
ijtc-778	233	23	or	or	CCONJ
ijtc-778	233	24	testimony	testimony	NOUN
ijtc-778	233	25	can	can	AUX
ijtc-778	233	26	lead	lead	VERB
ijtc-778	233	27	to	to	ADP
ijtc-778	233	28	criminal	criminal	ADJ
ijtc-778	233	29	penalties	penalty	NOUN
ijtc-778	233	30	.	.	PUNCT
ijtc-778	234	1	under	under	ADP
ijtc-778	234	2	article	article	NOUN
ijtc-778	234	3	7(1	7(1	NUM
ijtc-778	234	4	)	)	PUNCT
ijtc-778	234	5	,	,	PUNCT
ijtc-778	234	6	individuals	individual	NOUN
ijtc-778	234	7	who	who	PRON
ijtc-778	234	8	commit	commit	VERB
ijtc-778	234	9	the	the	DET
ijtc-778	234	10	aforementioned	aforementioned	ADJ
ijtc-778	234	11	offenses	offense	NOUN
ijtc-778	234	12	may	may	AUX
ijtc-778	234	13	face	face	VERB
ijtc-778	234	14	imprisonment	imprisonment	NOUN
ijtc-778	234	15	for	for	ADP
ijtc-778	234	16	up	up	ADP
ijtc-778	234	17	to	to	PART
ijtc-778	234	18	one	one	NUM
ijtc-778	234	19	year	year	NOUN
ijtc-778	234	20	or	or	CCONJ
ijtc-778	234	21	a	a	DET
ijtc-778	234	22	fine	fine	NOUN
ijtc-778	234	23	of	of	ADP
ijtc-778	234	24	up	up	ADP
ijtc-778	234	25	to	to	ADP
ijtc-778	234	26	rp1,000,000,000.00	rp1,000,000,000.00	PROPN
ijtc-778	234	27	.	.	PROPN
ijtc-778	234	28	similarly	similarly	ADV
ijtc-778	234	29	,	,	PUNCT
ijtc-778	234	30	article	article	NOUN
ijtc-778	234	31	7(2	7(2	NUM
ijtc-778	234	32	)	)	PUNCT
ijtc-778	234	33	imposes	impose	VERB
ijtc-778	234	34	fines	fine	NOUN
ijtc-778	234	35	of	of	ADP
ijtc-778	234	36	up	up	ADP
ijtc-778	234	37	to	to	ADP
ijtc-778	234	38	rp1,000,000,000.00	rp1,000,000,000.00	PROPN
ijtc-778	234	39	on	on	ADP
ijtc-778	234	40	financial	financial	ADJ
ijtc-778	234	41	institutions	institution	NOUN
ijtc-778	234	42	and	and	CCONJ
ijtc-778	234	43	other	other	ADJ
ijtc-778	234	44	entities	entity	NOUN
ijtc-778	234	45	for	for	ADP
ijtc-778	234	46	non	non	ADJ
ijtc-778	234	47	-	-	NOUN
ijtc-778	234	48	compliance	compliance	NOUN
ijtc-778	234	49	with	with	ADP
ijtc-778	234	50	reporting	report	VERB
ijtc-778	234	51	obligations	obligation	NOUN
ijtc-778	234	52	or	or	CCONJ
ijtc-778	234	53	failure	failure	NOUN
ijtc-778	234	54	to	to	PART
ijtc-778	234	55	implement	implement	VERB
ijtc-778	234	56	proper	proper	ADJ
ijtc-778	234	57	procedures	procedure	NOUN
ijtc-778	234	58	.	.	PUNCT
ijtc-778	235	1	additionally	additionally	ADV
ijtc-778	235	2	,	,	PUNCT
ijtc-778	235	3	article	article	NOUN
ijtc-778	235	4	7(3	7(3	NUM
ijtc-778	235	5	)	)	PUNCT
ijtc-778	235	6	specifies	specify	VERB
ijtc-778	235	7	that	that	SCONJ
ijtc-778	235	8	anyone	anyone	PRON
ijtc-778	235	9	who	who	PRON
ijtc-778	235	10	provides	provide	VERB
ijtc-778	235	11	false	false	ADJ
ijtc-778	235	12	statements	statement	NOUN
ijtc-778	235	13	,	,	PUNCT
ijtc-778	235	14	conceals	conceal	NOUN
ijtc-778	235	15	,	,	PUNCT
ijtc-778	235	16	or	or	CCONJ
ijtc-778	235	17	reduces	reduce	VERB
ijtc-778	235	18	information	information	NOUN
ijtc-778	235	19	in	in	ADP
ijtc-778	235	20	the	the	DET
ijtc-778	235	21	reports	report	NOUN
ijtc-778	235	22	required	require	VERB
ijtc-778	235	23	under	under	ADP
ijtc-778	235	24	article	article	NOUN
ijtc-778	235	25	2(2	2(2	NUM
ijtc-778	235	26	)	)	PUNCT
ijtc-778	235	27	may	may	AUX
ijtc-778	235	28	be	be	AUX
ijtc-778	235	29	subject	subject	ADJ
ijtc-778	235	30	to	to	ADP
ijtc-778	235	31	imprisonment	imprisonment	NOUN
ijtc-778	235	32	for	for	ADP
ijtc-778	235	33	up	up	ADP
ijtc-778	235	34	to	to	PART
ijtc-778	235	35	one	one	NUM
ijtc-778	235	36	year	year	NOUN
ijtc-778	235	37	or	or	CCONJ
ijtc-778	235	38	a	a	DET
ijtc-778	235	39	fine	fine	NOUN
ijtc-778	235	40	of	of	ADP
ijtc-778	235	41	up	up	ADP
ijtc-778	235	42	to	to	ADP
ijtc-778	235	43	rp1,000,000,000.00	rp1,000,000,000.00	PROPN
ijtc-778	235	44	.	.	PUNCT
ijtc-778	236	1	these	these	DET
ijtc-778	236	2	criminal	criminal	ADJ
ijtc-778	236	3	provisions	provision	NOUN
ijtc-778	236	4	are	be	AUX
ijtc-778	236	5	crucial	crucial	ADJ
ijtc-778	236	6	for	for	ADP
ijtc-778	236	7	promoting	promote	VERB
ijtc-778	236	8	taxpayer	taxpayer	NOUN
ijtc-778	236	9	compliance	compliance	NOUN
ijtc-778	236	10	and	and	CCONJ
ijtc-778	236	11	ensuring	ensure	VERB
ijtc-778	236	12	financial	financial	ADJ
ijtc-778	236	13	service	service	NOUN
ijtc-778	236	14	providers	provider	NOUN
ijtc-778	236	15	'	'	PART
ijtc-778	236	16	adherence	adherence	NOUN
ijtc-778	236	17	to	to	ADP
ijtc-778	236	18	tax	tax	NOUN
ijtc-778	236	19	laws	law	NOUN
ijtc-778	236	20	.	.	PUNCT
ijtc-778	237	1	by	by	ADP
ijtc-778	237	2	imposing	impose	VERB
ijtc-778	237	3	penalties	penalty	NOUN
ijtc-778	237	4	,	,	PUNCT
ijtc-778	237	5	including	include	VERB
ijtc-778	237	6	imprisonment	imprisonment	NOUN
ijtc-778	237	7	and	and	CCONJ
ijtc-778	237	8	fines	fine	NOUN
ijtc-778	237	9	,	,	PUNCT
ijtc-778	237	10	the	the	DET
ijtc-778	237	11	law	law	NOUN
ijtc-778	237	12	aims	aim	VERB
ijtc-778	237	13	to	to	PART
ijtc-778	237	14	control	control	VERB
ijtc-778	237	15	and	and	CCONJ
ijtc-778	237	16	enforce	enforce	VERB
ijtc-778	237	17	tax	tax	NOUN
ijtc-778	237	18	regulations	regulation	NOUN
ijtc-778	237	19	effectively	effectively	ADV
ijtc-778	237	20	.	.	PUNCT
ijtc-778	238	1	it	it	PRON
ijtc-778	238	2	is	be	AUX
ijtc-778	238	3	worth	worth	ADJ
ijtc-778	238	4	noting	note	VERB
ijtc-778	238	5	that	that	SCONJ
ijtc-778	238	6	indonesia	indonesia	PROPN
ijtc-778	238	7	has	have	AUX
ijtc-778	238	8	been	be	AUX
ijtc-778	238	9	classified	classify	VERB
ijtc-778	238	10	as	as	ADP
ijtc-778	238	11	a	a	DET
ijtc-778	238	12	country	country	NOUN
ijtc-778	238	13	at	at	ADP
ijtc-778	238	14	risk	risk	NOUN
ijtc-778	238	15	of	of	ADP
ijtc-778	238	16	failing	fail	VERB
ijtc-778	238	17	to	to	PART
ijtc-778	238	18	meet	meet	VERB
ijtc-778	238	19	its	its	PRON
ijtc-778	238	20	commitments	commitment	NOUN
ijtc-778	238	21	under	under	ADP
ijtc-778	238	22	the	the	DET
ijtc-778	238	23	automatic	automatic	ADJ
ijtc-778	238	24	exchange	exchange	NOUN
ijtc-778	238	25	of	of	ADP
ijtc-778	238	26	financial	financial	ADJ
ijtc-778	238	27	information	information	NOUN
ijtc-778	238	28	(	(	PUNCT
ijtc-778	238	29	aeoi	aeoi	NOUN
ijtc-778	238	30	)	)	PUNCT
ijtc-778	238	31	.	.	PUNCT
ijtc-778	239	1	the	the	DET
ijtc-778	239	2	global	global	PROPN
ijtc-778	239	3	forum	forum	PROPN
ijtc-778	239	4	has	have	AUX
ijtc-778	239	5	identified	identify	VERB
ijtc-778	239	6	the	the	DET
ijtc-778	239	7	absence	absence	NOUN
ijtc-778	239	8	of	of	ADP
ijtc-778	239	9	primary	primary	ADJ
ijtc-778	239	10	legislative	legislative	ADJ
ijtc-778	239	11	regulations	regulation	NOUN
ijtc-778	239	12	at	at	ADP
ijtc-778	239	13	the	the	DET
ijtc-778	239	14	act	act	NOUN
ijtc-778	239	15	level	level	NOUN
ijtc-778	239	16	to	to	PART
ijtc-778	239	17	implement	implement	VERB
ijtc-778	239	18	aeoi	aeoi	NOUN
ijtc-778	239	19	in	in	ADP
ijtc-778	239	20	indonesia	indonesia	PROPN
ijtc-778	239	21	.	.	PUNCT
ijtc-778	240	1	failure	failure	NOUN
ijtc-778	240	2	to	to	ADP
ijtc-778	240	3	the	the	DET
ijtc-778	240	4	establishment	establishment	NOUN
ijtc-778	240	5	of	of	ADP
ijtc-778	240	6	these	these	DET
ijtc-778	240	7	regulations	regulation	NOUN
ijtc-778	240	8	by	by	ADP
ijtc-778	240	9	the	the	DET
ijtc-778	240	10	deadline	deadline	NOUN
ijtc-778	240	11	of	of	ADP
ijtc-778	240	12	june	june	PROPN
ijtc-778	240	13	30	30	NUM
ijtc-778	240	14	,	,	PUNCT
ijtc-778	240	15	2017	2017	NUM
ijtc-778	240	16	,	,	PUNCT
ijtc-778	240	17	would	would	AUX
ijtc-778	240	18	result	result	VERB
ijtc-778	240	19	in	in	ADP
ijtc-778	240	20	indonesia	indonesia	PROPN
ijtc-778	240	21	being	be	AUX
ijtc-778	240	22	publicly	publicly	ADV
ijtc-778	240	23	recognized	recognize	VERB
ijtc-778	240	24	as	as	ADP
ijtc-778	240	25	a	a	DET
ijtc-778	240	26	country	country	NOUN
ijtc-778	240	27	not	not	PART
ijtc-778	240	28	fulfilling	fulfil	VERB
ijtc-778	240	29	its	its	PRON
ijtc-778	240	30	commitment	commitment	NOUN
ijtc-778	240	31	to	to	PART
ijtc-778	240	32	implement	implement	VERB
ijtc-778	240	33	aeoi	aeoi	NOUN
ijtc-778	240	34	.	.	PUNCT
ijtc-778	241	1	perpetrators	perpetrator	NOUN
ijtc-778	241	2	of	of	ADP
ijtc-778	241	3	tax	tax	NOUN
ijtc-778	241	4	crimes	crime	NOUN
ijtc-778	241	5	in	in	ADP
ijtc-778	241	6	indonesia	indonesia	PROPN
ijtc-778	241	7	perpetrators	perpetrator	NOUN
ijtc-778	241	8	of	of	ADP
ijtc-778	241	9	tax	tax	NOUN
ijtc-778	241	10	crimes	crime	NOUN
ijtc-778	241	11	can	can	AUX
ijtc-778	241	12	include	include	VERB
ijtc-778	241	13	various	various	ADJ
ijtc-778	241	14	parties	party	NOUN
ijtc-778	241	15	involved	involve	VERB
ijtc-778	241	16	in	in	ADP
ijtc-778	241	17	the	the	DET
ijtc-778	241	18	implementation	implementation	NOUN
ijtc-778	241	19	of	of	ADP
ijtc-778	241	20	tax	tax	NOUN
ijtc-778	241	21	laws	law	NOUN
ijtc-778	241	22	and	and	CCONJ
ijtc-778	241	23	regulations	regulation	NOUN
ijtc-778	241	24	.	.	PUNCT
ijtc-778	242	1	tax	tax	NOUN
ijtc-778	242	2	officials	official	NOUN
ijtc-778	242	3	,	,	PUNCT
ijtc-778	242	4	who	who	PRON
ijtc-778	242	5	encompass	encompass	VERB
ijtc-778	242	6	tax	tax	NOUN
ijtc-778	242	7	officers	officer	NOUN
ijtc-778	242	8	and	and	CCONJ
ijtc-778	242	9	experts	expert	NOUN
ijtc-778	242	10	appointed	appoint	VERB
ijtc-778	242	11	by	by	ADP
ijtc-778	242	12	the	the	DET
ijtc-778	242	13	director	director	NOUN
ijtc-778	242	14	general	general	NOUN
ijtc-778	242	15	of	of	ADP
ijtc-778	242	16	taxation	taxation	NOUN
ijtc-778	242	17	,	,	PUNCT
ijtc-778	242	18	play	play	VERB
ijtc-778	242	19	a	a	DET
ijtc-778	242	20	crucial	crucial	ADJ
ijtc-778	242	21	role	role	NOUN
ijtc-778	242	22	in	in	ADP
ijtc-778	242	23	enforcing	enforce	VERB
ijtc-778	242	24	tax	tax	NOUN
ijtc-778	242	25	laws	law	NOUN
ijtc-778	242	26	and	and	CCONJ
ijtc-778	242	27	regulations	regulation	NOUN
ijtc-778	242	28	.	.	PUNCT
ijtc-778	243	1	they	they	PRON
ijtc-778	243	2	include	include	VERB
ijtc-778	243	3	the	the	DET
ijtc-778	243	4	director	director	NOUN
ijtc-778	243	5	general	general	NOUN
ijtc-778	243	6	of	of	ADP
ijtc-778	243	7	taxation	taxation	NOUN
ijtc-778	243	8	,	,	PUNCT
ijtc-778	243	9	officials	official	NOUN
ijtc-778	243	10	appointed	appoint	VERB
ijtc-778	243	11	to	to	PART
ijtc-778	243	12	enforce	enforce	VERB
ijtc-778	243	13	tax	tax	NOUN
ijtc-778	243	14	laws	law	NOUN
ijtc-778	243	15	,	,	PUNCT
ijtc-778	243	16	and	and	CCONJ
ijtc-778	243	17	experts	expert	NOUN
ijtc-778	243	18	appointed	appoint	VERB
ijtc-778	243	19	to	to	PART
ijtc-778	243	20	assist	assist	VERB
ijtc-778	243	21	in	in	ADP
ijtc-778	243	22	tax	tax	NOUN
ijtc-778	243	23	implementation.(kusnandar	implementation.(kusnandar	NUM
ijtc-778	243	24	2020	2020	NUM
ijtc-778	243	25	)	)	PUNCT
ijtc-778	243	26	taxpayers	taxpayer	NOUN
ijtc-778	243	27	,	,	PUNCT
ijtc-778	243	28	as	as	SCONJ
ijtc-778	243	29	defined	define	VERB
ijtc-778	243	30	in	in	ADP
ijtc-778	243	31	article	article	NOUN
ijtc-778	243	32	1	1	NUM
ijtc-778	243	33	number	number	NOUN
ijtc-778	243	34	2	2	NUM
ijtc-778	243	35	of	of	ADP
ijtc-778	243	36	the	the	DET
ijtc-778	243	37	general	general	ADJ
ijtc-778	243	38	taxation	taxation	NOUN
ijtc-778	243	39	law	law	NOUN
ijtc-778	243	40	(	(	PUNCT
ijtc-778	243	41	kup	kup	PROPN
ijtc-778	243	42	)	)	PUNCT
ijtc-778	243	43	,	,	PUNCT
ijtc-778	243	44	refer	refer	VERB
ijtc-778	243	45	to	to	ADP
ijtc-778	243	46	individuals	individual	NOUN
ijtc-778	243	47	or	or	CCONJ
ijtc-778	243	48	entities	entity	NOUN
ijtc-778	243	49	with	with	ADP
ijtc-778	243	50	rights	right	NOUN
ijtc-778	243	51	and	and	CCONJ
ijtc-778	243	52	obligations	obligation	NOUN
ijtc-778	243	53	according	accord	VERB
ijtc-778	243	54	to	to	ADP
ijtc-778	243	55	tax	tax	NOUN
ijtc-778	243	56	laws	law	NOUN
ijtc-778	243	57	and	and	CCONJ
ijtc-778	243	58	regulations	regulation	NOUN
ijtc-778	243	59	.	.	PUNCT
ijtc-778	244	1	taxpayers	taxpayer	NOUN
ijtc-778	244	2	can	can	AUX
ijtc-778	244	3	be	be	AUX
ijtc-778	244	4	both	both	DET
ijtc-778	244	5	individuals	individual	NOUN
ijtc-778	244	6	and	and	CCONJ
ijtc-778	244	7	entities	entity	NOUN
ijtc-778	244	8	,	,	PUNCT
ijtc-778	244	9	such	such	ADJ
ijtc-778	244	10	as	as	ADP
ijtc-778	244	11	unincorporated	unincorporated	ADJ
ijtc-778	244	12	entities	entity	NOUN
ijtc-778	244	13	and	and	CCONJ
ijtc-778	244	14	those	those	PRON
ijtc-778	244	15	with	with	ADP
ijtc-778	244	16	legal	legal	ADJ
ijtc-778	244	17	status	status	NOUN
ijtc-778	244	18	,	,	PUNCT
ijtc-778	244	19	including	include	VERB
ijtc-778	244	20	companies	company	NOUN
ijtc-778	244	21	,	,	PUNCT
ijtc-778	244	22	partnerships	partnership	NOUN
ijtc-778	244	23	,	,	PUNCT
ijtc-778	244	24	cooperatives	cooperative	NOUN
ijtc-778	244	25	,	,	PUNCT
ijtc-778	244	26	associations	association	NOUN
ijtc-778	244	27	,	,	PUNCT
ijtc-778	244	28	and	and	CCONJ
ijtc-778	244	29	other	other	ADJ
ijtc-778	244	30	forms	form	NOUN
ijtc-778	244	31	of	of	ADP
ijtc-778	244	32	entities	entity	NOUN
ijtc-778	244	33	.	.	PUNCT
ijtc-778	245	1	apart	apart	ADV
ijtc-778	245	2	from	from	ADP
ijtc-778	245	3	tax	tax	NOUN
ijtc-778	245	4	officials	official	NOUN
ijtc-778	245	5	and	and	CCONJ
ijtc-778	245	6	taxpayers	taxpayer	NOUN
ijtc-778	245	7	,	,	PUNCT
ijtc-778	245	8	other	other	ADJ
ijtc-778	245	9	parties	party	NOUN
ijtc-778	245	10	can	can	AUX
ijtc-778	245	11	also	also	ADV
ijtc-778	245	12	participate	participate	VERB
ijtc-778	245	13	in	in	ADP
ijtc-778	245	14	tax	tax	NOUN
ijtc-778	245	15	crimes	crime	NOUN
ijtc-778	245	16	.	.	PUNCT
ijtc-778	246	1	these	these	DET
ijtc-778	246	2	parties	party	NOUN
ijtc-778	246	3	,	,	PUNCT
ijtc-778	246	4	while	while	SCONJ
ijtc-778	246	5	not	not	PART
ijtc-778	246	6	considered	consider	VERB
ijtc-778	246	7	perpetrators	perpetrator	NOUN
ijtc-778	246	8	,	,	PUNCT
ijtc-778	246	9	can	can	AUX
ijtc-778	246	10	be	be	AUX
ijtc-778	246	11	involved	involve	VERB
ijtc-778	246	12	in	in	ADP
ijtc-778	246	13	tax	tax	NOUN
ijtc-778	246	14	offenses	offense	NOUN
ijtc-778	246	15	through	through	ADP
ijtc-778	246	16	actions	action	NOUN
ijtc-778	246	17	such	such	ADJ
ijtc-778	246	18	as	as	ADP
ijtc-778	246	19	instigation	instigation	NOUN
ijtc-778	246	20	,	,	PUNCT
ijtc-778	246	21	aiding	aid	VERB
ijtc-778	246	22	and	and	CCONJ
ijtc-778	246	23	abetting	abet	VERB
ijtc-778	246	24	,	,	PUNCT
ijtc-778	246	25	abetting	abetting	NOUN
ijtc-778	246	26	,	,	PUNCT
ijtc-778	246	27	and	and	CCONJ
ijtc-778	246	28	assistance	assistance	NOUN
ijtc-778	246	29	.	.	PUNCT
ijtc-778	247	1	examples	example	NOUN
ijtc-778	247	2	of	of	ADP
ijtc-778	247	3	such	such	ADJ
ijtc-778	247	4	parties	party	NOUN
ijtc-778	247	5	include	include	VERB
ijtc-778	247	6	employees	employee	NOUN
ijtc-778	247	7	of	of	ADP
ijtc-778	247	8	taxpayers	taxpayer	NOUN
ijtc-778	247	9	,	,	PUNCT
ijtc-778	247	10	representatives	representative	NOUN
ijtc-778	247	11	,	,	PUNCT
ijtc-778	247	12	legal	legal	ADJ
ijtc-778	247	13	counsel	counsel	NOUN
ijtc-778	247	14	,	,	PUNCT
ijtc-778	247	15	tax	tax	NOUN
ijtc-778	247	16	consultants	consultant	NOUN
ijtc-778	247	17	,	,	PUNCT
ijtc-778	247	18	public	public	ADJ
ijtc-778	247	19	accountants	accountant	NOUN
ijtc-778	247	20	,	,	PUNCT
ijtc-778	247	21	notaries	notary	NOUN
ijtc-778	247	22	,	,	PUNCT
ijtc-778	247	23	and	and	CCONJ
ijtc-778	247	24	land	land	NOUN
ijtc-778	247	25	deed	deed	NOUN
ijtc-778	247	26	officials	official	NOUN
ijtc-778	247	27	.	.	PUNCT
ijtc-778	248	1	their	their	PRON
ijtc-778	248	2	involvement	involvement	NOUN
ijtc-778	248	3	in	in	ADP
ijtc-778	248	4	tax	tax	NOUN
ijtc-778	248	5	crimes	crime	NOUN
ijtc-778	248	6	is	be	AUX
ijtc-778	248	7	limited	limit	VERB
ijtc-778	248	8	to	to	PART
ijtc-778	248	9	participation	participation	NOUN
ijtc-778	248	10	rather	rather	ADV
ijtc-778	248	11	than	than	ADP
ijtc-778	248	12	being	be	AUX
ijtc-778	248	13	the	the	DET
ijtc-778	248	14	primary	primary	ADJ
ijtc-778	248	15	offenders.(lee	offenders.(lee	NOUN
ijtc-778	248	16	2019	2019	NUM
ijtc-778	248	17	)	)	PUNCT
ijtc-778	248	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	248	19	juridical	juridical	ADJ
ijtc-778	248	20	analysis	analysis	NOUN
ijtc-778	248	21	of	of	ADP
ijtc-778	248	22	tax	tax	NOUN
ijtc-778	248	23	criminal	criminal	ADJ
ijtc-778	248	24	law	law	NOUN
ijtc-778	248	25	enforcement	enforcement	NOUN
ijtc-778	248	26	:	:	PUNCT
ijtc-778	248	27	an	an	DET
ijtc-778	248	28	overview	overview	NOUN
ijtc-778	248	29	of	of	ADP
ijtc-778	248	30	legal	legal	ADJ
ijtc-778	248	31	regulations	regulation	NOUN
ijtc-778	248	32	and	and	CCONJ
ijtc-778	248	33	its	its	PRON
ijtc-778	248	34	implementation	implementation	NOUN
ijtc-778	248	35	in	in	ADP
ijtc-778	248	36	indonesia	indonesia	PROPN
ijtc-778	248	37	silalahi	silalahi	NOUN
ijtc-778	248	38	575	575	NUM
ijtc-778	248	39	|	|	ADV
ijtc-778	248	40	ilomata	ilomata	PROPN
ijtc-778	248	41	international	international	ADJ
ijtc-778	248	42	journal	journal	NOUN
ijtc-778	248	43	of	of	ADP
ijtc-778	248	44	tax	tax	PROPN
ijtc-778	248	45	&	&	CCONJ
ijtc-778	248	46	accounting	accounting	PROPN
ijtc-778	248	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	248	48	the	the	DET
ijtc-778	248	49	law	law	NOUN
ijtc-778	248	50	enforcement	enforcement	NOUN
ijtc-778	248	51	process	process	NOUN
ijtc-778	248	52	for	for	ADP
ijtc-778	248	53	handling	handle	VERB
ijtc-778	248	54	criminal	criminal	ADJ
ijtc-778	248	55	offenses	offense	NOUN
ijtc-778	248	56	in	in	ADP
ijtc-778	248	57	the	the	DET
ijtc-778	248	58	field	field	NOUN
ijtc-778	248	59	of	of	ADP
ijtc-778	248	60	taxation	taxation	NOUN
ijtc-778	248	61	preliminary	preliminary	ADJ
ijtc-778	248	62	evidence	evidence	NOUN
ijtc-778	248	63	examination	examination	NOUN
ijtc-778	248	64	the	the	DET
ijtc-778	248	65	preliminary	preliminary	ADJ
ijtc-778	248	66	evidence	evidence	NOUN
ijtc-778	248	67	examination	examination	NOUN
ijtc-778	248	68	process	process	NOUN
ijtc-778	248	69	is	be	AUX
ijtc-778	248	70	the	the	DET
ijtc-778	248	71	initial	initial	ADJ
ijtc-778	248	72	step	step	NOUN
ijtc-778	248	73	in	in	ADP
ijtc-778	248	74	handling	handle	VERB
ijtc-778	248	75	tax	tax	NOUN
ijtc-778	248	76	-	-	PUNCT
ijtc-778	248	77	related	relate	VERB
ijtc-778	248	78	criminal	criminal	ADJ
ijtc-778	248	79	offenses	offense	NOUN
ijtc-778	248	80	in	in	ADP
ijtc-778	248	81	indonesia	indonesia	PROPN
ijtc-778	248	82	,	,	PUNCT
ijtc-778	248	83	aimed	aim	VERB
ijtc-778	248	84	at	at	ADP
ijtc-778	248	85	gathering	gather	VERB
ijtc-778	248	86	initial	initial	ADJ
ijtc-778	248	87	evidence	evidence	NOUN
ijtc-778	248	88	or	or	CCONJ
ijtc-778	248	89	indications	indication	NOUN
ijtc-778	248	90	of	of	ADP
ijtc-778	248	91	potential	potential	ADJ
ijtc-778	248	92	tax	tax	NOUN
ijtc-778	248	93	-	-	PUNCT
ijtc-778	248	94	related	relate	VERB
ijtc-778	248	95	crimes	crime	NOUN
ijtc-778	248	96	that	that	PRON
ijtc-778	248	97	could	could	AUX
ijtc-778	248	98	lead	lead	VERB
ijtc-778	248	99	to	to	ADP
ijtc-778	248	100	state	state	NOUN
ijtc-778	248	101	revenue	revenue	NOUN
ijtc-778	248	102	losses	loss	NOUN
ijtc-778	248	103	.	.	PUNCT
ijtc-778	249	1	this	this	DET
ijtc-778	249	2	process	process	NOUN
ijtc-778	249	3	,	,	PUNCT
ijtc-778	249	4	conducted	conduct	VERB
ijtc-778	249	5	by	by	ADP
ijtc-778	249	6	the	the	DET
ijtc-778	249	7	directorate	directorate	ADJ
ijtc-778	249	8	general	general	NOUN
ijtc-778	249	9	of	of	ADP
ijtc-778	249	10	taxes	taxis	NOUN
ijtc-778	249	11	or	or	CCONJ
ijtc-778	249	12	assigned	assign	VERB
ijtc-778	249	13	internal	internal	ADJ
ijtc-778	249	14	audit	audit	NOUN
ijtc-778	249	15	units	unit	NOUN
ijtc-778	249	16	,	,	PUNCT
ijtc-778	249	17	follows	follow	VERB
ijtc-778	249	18	specific	specific	ADJ
ijtc-778	249	19	procedures	procedure	NOUN
ijtc-778	249	20	outlined	outline	VERB
ijtc-778	249	21	by	by	ADP
ijtc-778	249	22	the	the	DET
ijtc-778	249	23	minister	minister	PROPN
ijtc-778	249	24	of	of	ADP
ijtc-778	249	25	finance	finance	PROPN
ijtc-778	249	26	.	.	PUNCT
ijtc-778	250	1	the	the	DET
ijtc-778	250	2	examiner	examiner	NOUN
ijtc-778	250	3	of	of	ADP
ijtc-778	250	4	preliminary	preliminary	ADJ
ijtc-778	250	5	evidence	evidence	NOUN
ijtc-778	250	6	has	have	VERB
ijtc-778	250	7	both	both	CCONJ
ijtc-778	250	8	obligations	obligation	NOUN
ijtc-778	250	9	and	and	CCONJ
ijtc-778	250	10	authorities	authority	NOUN
ijtc-778	250	11	,	,	PUNCT
ijtc-778	250	12	including	include	VERB
ijtc-778	250	13	delivering	deliver	VERB
ijtc-778	250	14	notices	notice	NOUN
ijtc-778	250	15	,	,	PUNCT
ijtc-778	250	16	maintaining	maintain	VERB
ijtc-778	250	17	confidentiality	confidentiality	NOUN
ijtc-778	250	18	,	,	PUNCT
ijtc-778	250	19	securing	secure	VERB
ijtc-778	250	20	evidence	evidence	NOUN
ijtc-778	250	21	,	,	PUNCT
ijtc-778	250	22	accessing	access	VERB
ijtc-778	250	23	relevant	relevant	ADJ
ijtc-778	250	24	places	place	NOUN
ijtc-778	250	25	and	and	CCONJ
ijtc-778	250	26	electronic	electronic	ADJ
ijtc-778	250	27	data	datum	NOUN
ijtc-778	250	28	,	,	PUNCT
ijtc-778	250	29	requesting	request	VERB
ijtc-778	250	30	statements	statement	NOUN
ijtc-778	250	31	and	and	CCONJ
ijtc-778	250	32	evidence	evidence	NOUN
ijtc-778	250	33	,	,	PUNCT
ijtc-778	250	34	and	and	CCONJ
ijtc-778	250	35	using	use	VERB
ijtc-778	250	36	necessary	necessary	ADJ
ijtc-778	250	37	force	force	NOUN
ijtc-778	250	38	if	if	SCONJ
ijtc-778	250	39	required	require	VERB
ijtc-778	250	40	.	.	PUNCT
ijtc-778	251	1	if	if	SCONJ
ijtc-778	251	2	sufficient	sufficient	ADJ
ijtc-778	251	3	evidence	evidence	NOUN
ijtc-778	251	4	is	be	AUX
ijtc-778	251	5	found	find	VERB
ijtc-778	251	6	,	,	PUNCT
ijtc-778	251	7	a	a	DET
ijtc-778	251	8	full	full	ADJ
ijtc-778	251	9	investigation	investigation	NOUN
ijtc-778	251	10	is	be	AUX
ijtc-778	251	11	conducted	conduct	VERB
ijtc-778	251	12	by	by	ADP
ijtc-778	251	13	authorized	authorize	VERB
ijtc-778	251	14	agencies	agency	NOUN
ijtc-778	251	15	.	.	PUNCT
ijtc-778	252	1	this	this	DET
ijtc-778	252	2	simplified	simplified	ADJ
ijtc-778	252	3	procedure	procedure	NOUN
ijtc-778	252	4	ensures	ensure	VERB
ijtc-778	252	5	efficiency	efficiency	NOUN
ijtc-778	252	6	,	,	PUNCT
ijtc-778	252	7	effectiveness	effectiveness	NOUN
ijtc-778	252	8	,	,	PUNCT
ijtc-778	252	9	and	and	CCONJ
ijtc-778	252	10	respects	respect	VERB
ijtc-778	252	11	the	the	DET
ijtc-778	252	12	rights	right	NOUN
ijtc-778	252	13	and	and	CCONJ
ijtc-778	252	14	privacy	privacy	NOUN
ijtc-778	252	15	of	of	ADP
ijtc-778	252	16	individuals	individual	NOUN
ijtc-778	252	17	or	or	CCONJ
ijtc-778	252	18	entities	entity	NOUN
ijtc-778	252	19	under	under	ADP
ijtc-778	252	20	examination	examination	NOUN
ijtc-778	252	21	,	,	PUNCT
ijtc-778	252	22	contributing	contribute	VERB
ijtc-778	252	23	to	to	ADP
ijtc-778	252	24	the	the	DET
ijtc-778	252	25	protection	protection	NOUN
ijtc-778	252	26	of	of	ADP
ijtc-778	252	27	state	state	NOUN
ijtc-778	252	28	revenue.(kurniawan	revenue.(kurniawan	X
ijtc-778	252	29	2020	2020	NUM
ijtc-778	252	30	)	)	PUNCT
ijtc-778	252	31	investigation	investigation	NOUN
ijtc-778	252	32	of	of	ADP
ijtc-778	252	33	tax	tax	NOUN
ijtc-778	252	34	criminal	criminal	ADJ
ijtc-778	252	35	offenses	offense	NOUN
ijtc-778	252	36	the	the	DET
ijtc-778	252	37	investigation	investigation	NOUN
ijtc-778	252	38	of	of	ADP
ijtc-778	252	39	tax	tax	NOUN
ijtc-778	252	40	criminal	criminal	ADJ
ijtc-778	252	41	offenses	offense	NOUN
ijtc-778	252	42	is	be	AUX
ijtc-778	252	43	a	a	DET
ijtc-778	252	44	crucial	crucial	ADJ
ijtc-778	252	45	process	process	NOUN
ijtc-778	252	46	conducted	conduct	VERB
ijtc-778	252	47	by	by	ADP
ijtc-778	252	48	civil	civil	ADJ
ijtc-778	252	49	servant	servant	NOUN
ijtc-778	252	50	investigators	investigator	NOUN
ijtc-778	252	51	(	(	PUNCT
ijtc-778	252	52	ppns	ppns	PROPN
ijtc-778	252	53	)	)	PUNCT
ijtc-778	252	54	of	of	ADP
ijtc-778	252	55	the	the	DET
ijtc-778	252	56	directorate	directorate	ADJ
ijtc-778	252	57	general	general	NOUN
ijtc-778	252	58	of	of	ADP
ijtc-778	252	59	taxes	taxis	NOUN
ijtc-778	252	60	in	in	ADP
ijtc-778	252	61	indonesia	indonesia	PROPN
ijtc-778	252	62	.	.	PUNCT
ijtc-778	253	1	it	it	PRON
ijtc-778	253	2	involves	involve	VERB
ijtc-778	253	3	searching	search	VERB
ijtc-778	253	4	for	for	ADP
ijtc-778	253	5	and	and	CCONJ
ijtc-778	253	6	collecting	collect	VERB
ijtc-778	253	7	evidence	evidence	NOUN
ijtc-778	253	8	to	to	PART
ijtc-778	253	9	clarify	clarify	VERB
ijtc-778	253	10	the	the	DET
ijtc-778	253	11	tax	tax	NOUN
ijtc-778	253	12	crimes	crime	NOUN
ijtc-778	253	13	that	that	PRON
ijtc-778	253	14	have	have	AUX
ijtc-778	253	15	occurred	occur	VERB
ijtc-778	253	16	and	and	CCONJ
ijtc-778	253	17	identify	identify	VERB
ijtc-778	253	18	the	the	DET
ijtc-778	253	19	suspects	suspect	NOUN
ijtc-778	253	20	.	.	PUNCT
ijtc-778	254	1	the	the	DET
ijtc-778	254	2	investigation	investigation	NOUN
ijtc-778	254	3	focuses	focus	VERB
ijtc-778	254	4	specifically	specifically	ADV
ijtc-778	254	5	on	on	ADP
ijtc-778	254	6	acts	act	NOUN
ijtc-778	254	7	that	that	PRON
ijtc-778	254	8	violate	violate	VERB
ijtc-778	254	9	tax	tax	NOUN
ijtc-778	254	10	laws	law	NOUN
ijtc-778	254	11	and	and	CCONJ
ijtc-778	254	12	is	be	AUX
ijtc-778	254	13	conducted	conduct	VERB
ijtc-778	254	14	within	within	ADP
ijtc-778	254	15	the	the	DET
ijtc-778	254	16	context	context	NOUN
ijtc-778	254	17	of	of	ADP
ijtc-778	254	18	tax	tax	NOUN
ijtc-778	254	19	legislation	legislation	NOUN
ijtc-778	254	20	.	.	PUNCT
ijtc-778	255	1	ppns	ppns	PROPN
ijtc-778	255	2	has	have	VERB
ijtc-778	255	3	the	the	DET
ijtc-778	255	4	authority	authority	NOUN
ijtc-778	255	5	to	to	PART
ijtc-778	255	6	receive	receive	VERB
ijtc-778	255	7	and	and	CCONJ
ijtc-778	255	8	examine	examine	VERB
ijtc-778	255	9	information	information	NOUN
ijtc-778	255	10	,	,	PUNCT
ijtc-778	255	11	request	request	VERB
ijtc-778	255	12	statements	statement	NOUN
ijtc-778	255	13	and	and	CCONJ
ijtc-778	255	14	evidence	evidence	NOUN
ijtc-778	255	15	,	,	PUNCT
ijtc-778	255	16	examine	examine	VERB
ijtc-778	255	17	documents	document	NOUN
ijtc-778	255	18	,	,	PUNCT
ijtc-778	255	19	conduct	conduct	NOUN
ijtc-778	255	20	searches	search	NOUN
ijtc-778	255	21	,	,	PUNCT
ijtc-778	255	22	and	and	CCONJ
ijtc-778	255	23	seek	seek	VERB
ijtc-778	255	24	assistance	assistance	NOUN
ijtc-778	255	25	from	from	ADP
ijtc-778	255	26	other	other	ADJ
ijtc-778	255	27	law	law	NOUN
ijtc-778	255	28	enforcement	enforcement	NOUN
ijtc-778	255	29	agencies	agency	NOUN
ijtc-778	255	30	when	when	SCONJ
ijtc-778	255	31	necessary	necessary	ADJ
ijtc-778	255	32	.	.	PUNCT
ijtc-778	256	1	the	the	DET
ijtc-778	256	2	investigation	investigation	NOUN
ijtc-778	256	3	results	result	NOUN
ijtc-778	256	4	are	be	AUX
ijtc-778	256	5	reported	report	VERB
ijtc-778	256	6	to	to	ADP
ijtc-778	256	7	the	the	DET
ijtc-778	256	8	public	public	ADJ
ijtc-778	256	9	prosecutor	prosecutor	NOUN
ijtc-778	256	10	through	through	ADP
ijtc-778	256	11	the	the	DET
ijtc-778	256	12	indonesian	indonesian	ADJ
ijtc-778	256	13	national	national	ADJ
ijtc-778	256	14	police	police	NOUN
ijtc-778	256	15	investigators	investigator	NOUN
ijtc-778	256	16	,	,	PUNCT
ijtc-778	256	17	ensuring	ensure	VERB
ijtc-778	256	18	compliance	compliance	NOUN
ijtc-778	256	19	with	with	ADP
ijtc-778	256	20	the	the	DET
ijtc-778	256	21	procedural	procedural	ADJ
ijtc-778	256	22	requirements.(bhatti	requirements.(bhatti	NUM
ijtc-778	256	23	2019	2019	NUM
ijtc-778	256	24	)	)	PUNCT
ijtc-778	256	25	the	the	DET
ijtc-778	256	26	use	use	NOUN
ijtc-778	256	27	of	of	ADP
ijtc-778	256	28	criminal	criminal	ADJ
ijtc-778	256	29	law	law	NOUN
ijtc-778	256	30	in	in	ADP
ijtc-778	256	31	the	the	DET
ijtc-778	256	32	taxation	taxation	NOUN
ijtc-778	256	33	field	field	NOUN
ijtc-778	256	34	is	be	AUX
ijtc-778	256	35	considered	consider	VERB
ijtc-778	256	36	a	a	DET
ijtc-778	256	37	last	last	ADJ
ijtc-778	256	38	resort	resort	NOUN
ijtc-778	256	39	and	and	CCONJ
ijtc-778	256	40	is	be	AUX
ijtc-778	256	41	only	only	ADV
ijtc-778	256	42	employed	employ	VERB
ijtc-778	256	43	for	for	ADP
ijtc-778	256	44	significant	significant	ADJ
ijtc-778	256	45	tax	tax	NOUN
ijtc-778	256	46	law	law	NOUN
ijtc-778	256	47	violations	violation	NOUN
ijtc-778	256	48	that	that	PRON
ijtc-778	256	49	have	have	VERB
ijtc-778	256	50	the	the	DET
ijtc-778	256	51	potential	potential	NOUN
ijtc-778	256	52	to	to	PART
ijtc-778	256	53	cause	cause	VERB
ijtc-778	256	54	substantial	substantial	ADJ
ijtc-778	256	55	losses	loss	NOUN
ijtc-778	256	56	to	to	ADP
ijtc-778	256	57	state	state	NOUN
ijtc-778	256	58	revenue	revenue	NOUN
ijtc-778	256	59	(	(	PUNCT
ijtc-778	256	60	kim	kim	PROPN
ijtc-778	256	61	2020	2020	NUM
ijtc-778	256	62	)	)	PUNCT
ijtc-778	256	63	.	.	PUNCT
ijtc-778	257	1	it	it	PRON
ijtc-778	257	2	is	be	AUX
ijtc-778	257	3	not	not	PART
ijtc-778	257	4	automatically	automatically	ADV
ijtc-778	257	5	applied	apply	VERB
ijtc-778	257	6	to	to	ADP
ijtc-778	257	7	all	all	DET
ijtc-778	257	8	tax	tax	NOUN
ijtc-778	257	9	law	law	NOUN
ijtc-778	257	10	violations	violation	NOUN
ijtc-778	257	11	but	but	CCONJ
ijtc-778	257	12	requires	require	VERB
ijtc-778	257	13	careful	careful	ADJ
ijtc-778	257	14	examination	examination	NOUN
ijtc-778	257	15	and	and	CCONJ
ijtc-778	257	16	analysis	analysis	NOUN
ijtc-778	257	17	.	.	PUNCT
ijtc-778	258	1	the	the	DET
ijtc-778	258	2	policy	policy	NOUN
ijtc-778	258	3	aims	aim	VERB
ijtc-778	258	4	to	to	PART
ijtc-778	258	5	balance	balance	VERB
ijtc-778	258	6	the	the	DET
ijtc-778	258	7	need	need	NOUN
ijtc-778	258	8	for	for	ADP
ijtc-778	258	9	effective	effective	ADJ
ijtc-778	258	10	law	law	NOUN
ijtc-778	258	11	enforcement	enforcement	NOUN
ijtc-778	258	12	with	with	ADP
ijtc-778	258	13	the	the	DET
ijtc-778	258	14	preventive	preventive	ADJ
ijtc-778	258	15	effects	effect	NOUN
ijtc-778	258	16	of	of	ADP
ijtc-778	258	17	criminal	criminal	ADJ
ijtc-778	258	18	law	law	NOUN
ijtc-778	258	19	in	in	ADP
ijtc-778	258	20	the	the	DET
ijtc-778	258	21	tax	tax	NOUN
ijtc-778	258	22	domain	domain	NOUN
ijtc-778	258	23	.	.	PUNCT
ijtc-778	259	1	however	however	ADV
ijtc-778	259	2	,	,	PUNCT
ijtc-778	259	3	the	the	DET
ijtc-778	259	4	bureaucratic	bureaucratic	ADJ
ijtc-778	259	5	process	process	NOUN
ijtc-778	259	6	of	of	ADP
ijtc-778	259	7	notifying	notify	VERB
ijtc-778	259	8	the	the	DET
ijtc-778	259	9	public	public	ADJ
ijtc-778	259	10	prosecutor	prosecutor	NOUN
ijtc-778	259	11	through	through	ADP
ijtc-778	259	12	the	the	DET
ijtc-778	259	13	police	police	NOUN
ijtc-778	259	14	investigators	investigator	NOUN
ijtc-778	259	15	can	can	AUX
ijtc-778	259	16	cause	cause	VERB
ijtc-778	259	17	delays	delay	NOUN
ijtc-778	259	18	in	in	ADP
ijtc-778	259	19	the	the	DET
ijtc-778	259	20	investigation	investigation	NOUN
ijtc-778	259	21	.	.	PUNCT
ijtc-778	260	1	it	it	PRON
ijtc-778	260	2	is	be	AUX
ijtc-778	260	3	suggested	suggest	VERB
ijtc-778	260	4	that	that	SCONJ
ijtc-778	260	5	direct	direct	ADJ
ijtc-778	260	6	notification	notification	NOUN
ijtc-778	260	7	by	by	ADP
ijtc-778	260	8	ppns	ppns	NOUN
ijtc-778	260	9	to	to	ADP
ijtc-778	260	10	the	the	DET
ijtc-778	260	11	public	public	ADJ
ijtc-778	260	12	prosecutor	prosecutor	NOUN
ijtc-778	260	13	would	would	AUX
ijtc-778	260	14	streamline	streamline	VERB
ijtc-778	260	15	the	the	DET
ijtc-778	260	16	process	process	NOUN
ijtc-778	260	17	and	and	CCONJ
ijtc-778	260	18	facilitate	facilitate	VERB
ijtc-778	260	19	prompt	prompt	ADJ
ijtc-778	260	20	action	action	NOUN
ijtc-778	260	21	in	in	ADP
ijtc-778	260	22	investigating	investigate	VERB
ijtc-778	260	23	tax	tax	NOUN
ijtc-778	260	24	criminal	criminal	ADJ
ijtc-778	260	25	offenses	offense	NOUN
ijtc-778	260	26	.	.	PUNCT
ijtc-778	261	1	prosecution	prosecution	NOUN
ijtc-778	261	2	of	of	ADP
ijtc-778	261	3	tax	tax	NOUN
ijtc-778	261	4	criminal	criminal	ADJ
ijtc-778	261	5	cases	case	NOUN
ijtc-778	261	6	once	once	SCONJ
ijtc-778	261	7	the	the	DET
ijtc-778	261	8	investigation	investigation	NOUN
ijtc-778	261	9	of	of	ADP
ijtc-778	261	10	tax	tax	NOUN
ijtc-778	261	11	criminal	criminal	ADJ
ijtc-778	261	12	offenses	offense	NOUN
ijtc-778	261	13	is	be	AUX
ijtc-778	261	14	completed	complete	VERB
ijtc-778	261	15	,	,	PUNCT
ijtc-778	261	16	the	the	DET
ijtc-778	261	17	tax	tax	NOUN
ijtc-778	261	18	investigation	investigation	NOUN
ijtc-778	261	19	officer	officer	NOUN
ijtc-778	261	20	(	(	PUNCT
ijtc-778	261	21	ppns	ppns	PROPN
ijtc-778	261	22	djp	djp	PROPN
ijtc-778	261	23	)	)	PUNCT
ijtc-778	261	24	transfers	transfer	VERB
ijtc-778	261	25	the	the	DET
ijtc-778	261	26	case	case	NOUN
ijtc-778	261	27	files	file	NOUN
ijtc-778	261	28	to	to	ADP
ijtc-778	261	29	the	the	DET
ijtc-778	261	30	public	public	ADJ
ijtc-778	261	31	prosecutor	prosecutor	NOUN
ijtc-778	261	32	through	through	ADP
ijtc-778	261	33	the	the	DET
ijtc-778	261	34	indonesian	indonesian	ADJ
ijtc-778	261	35	national	national	ADJ
ijtc-778	261	36	police	police	NOUN
ijtc-778	261	37	investigator	investigator	NOUN
ijtc-778	261	38	,	,	PUNCT
ijtc-778	261	39	marking	mark	VERB
ijtc-778	261	40	a	a	DET
ijtc-778	261	41	shift	shift	NOUN
ijtc-778	261	42	in	in	ADP
ijtc-778	261	43	jurisdiction	jurisdiction	NOUN
ijtc-778	261	44	.	.	PUNCT
ijtc-778	262	1	while	while	SCONJ
ijtc-778	262	2	the	the	DET
ijtc-778	262	3	public	public	ADJ
ijtc-778	262	4	prosecutor	prosecutor	NOUN
ijtc-778	262	5	assumes	assume	VERB
ijtc-778	262	6	responsibility	responsibility	NOUN
ijtc-778	262	7	for	for	ADP
ijtc-778	262	8	prosecuting	prosecute	VERB
ijtc-778	262	9	the	the	DET
ijtc-778	262	10	case	case	NOUN
ijtc-778	262	11	in	in	ADP
ijtc-778	262	12	front	front	NOUN
ijtc-778	262	13	of	of	ADP
ijtc-778	262	14	the	the	DET
ijtc-778	262	15	district	district	NOUN
ijtc-778	262	16	court	court	NOUN
ijtc-778	262	17	,	,	PUNCT
ijtc-778	262	18	the	the	DET
ijtc-778	262	19	ppns	ppns	NOUN
ijtc-778	262	20	djp	djp	NOUN
ijtc-778	262	21	can	can	AUX
ijtc-778	262	22	still	still	ADV
ijtc-778	262	23	provide	provide	VERB
ijtc-778	262	24	assistance	assistance	NOUN
ijtc-778	262	25	until	until	ADP
ijtc-778	262	26	the	the	DET
ijtc-778	262	27	prosecution	prosecution	NOUN
ijtc-778	262	28	stage	stage	NOUN
ijtc-778	262	29	.	.	PUNCT
ijtc-778	263	1	it	it	PRON
ijtc-778	263	2	is	be	AUX
ijtc-778	263	3	essential	essential	ADJ
ijtc-778	263	4	for	for	SCONJ
ijtc-778	263	5	the	the	DET
ijtc-778	263	6	public	public	ADJ
ijtc-778	263	7	prosecutor	prosecutor	NOUN
ijtc-778	263	8	to	to	PART
ijtc-778	263	9	possess	possess	VERB
ijtc-778	263	10	a	a	DET
ijtc-778	263	11	thorough	thorough	ADJ
ijtc-778	263	12	understanding	understanding	NOUN
ijtc-778	263	13	of	of	ADP
ijtc-778	263	14	tax	tax	NOUN
ijtc-778	263	15	laws	law	NOUN
ijtc-778	263	16	and	and	CCONJ
ijtc-778	263	17	exercise	exercise	VERB
ijtc-778	263	18	their	their	PRON
ijtc-778	263	19	authority	authority	NOUN
ijtc-778	263	20	effectively	effectively	ADV
ijtc-778	263	21	to	to	PART
ijtc-778	263	22	ensure	ensure	VERB
ijtc-778	263	23	a	a	DET
ijtc-778	263	24	successful	successful	ADJ
ijtc-778	263	25	prosecution	prosecution	NOUN
ijtc-778	263	26	.	.	PUNCT
ijtc-778	264	1	compliance	compliance	NOUN
ijtc-778	264	2	with	with	ADP
ijtc-778	264	3	legal	legal	ADJ
ijtc-778	264	4	provisions	provision	NOUN
ijtc-778	264	5	and	and	CCONJ
ijtc-778	264	6	accurate	accurate	ADJ
ijtc-778	264	7	preparation	preparation	NOUN
ijtc-778	264	8	of	of	ADP
ijtc-778	264	9	the	the	DET
ijtc-778	264	10	indictment	indictment	NOUN
ijtc-778	264	11	are	be	AUX
ijtc-778	264	12	crucial	crucial	ADJ
ijtc-778	264	13	for	for	ADP
ijtc-778	264	14	a	a	DET
ijtc-778	264	15	fair	fair	ADJ
ijtc-778	264	16	and	and	CCONJ
ijtc-778	264	17	just	just	ADV
ijtc-778	264	18	prosecution	prosecution	NOUN
ijtc-778	264	19	process	process	NOUN
ijtc-778	264	20	based	base	VERB
ijtc-778	264	21	on	on	ADP
ijtc-778	264	22	the	the	DET
ijtc-778	264	23	applicable	applicable	ADJ
ijtc-778	264	24	laws	law	NOUN
ijtc-778	264	25	.	.	PUNCT
ijtc-778	265	1	according	accord	VERB
ijtc-778	265	2	to	to	ADP
ijtc-778	265	3	article	article	NOUN
ijtc-778	265	4	141	141	NUM
ijtc-778	265	5	of	of	ADP
ijtc-778	265	6	the	the	DET
ijtc-778	265	7	indonesian	indonesian	PROPN
ijtc-778	265	8	code	code	PROPN
ijtc-778	265	9	of	of	ADP
ijtc-778	265	10	criminal	criminal	ADJ
ijtc-778	265	11	procedure	procedure	NOUN
ijtc-778	265	12	(	(	PUNCT
ijtc-778	265	13	kuhap	kuhap	NOUN
ijtc-778	265	14	)	)	PUNCT
ijtc-778	265	15	,	,	PUNCT
ijtc-778	265	16	the	the	DET
ijtc-778	265	17	public	public	ADJ
ijtc-778	265	18	prosecutor	prosecutor	NOUN
ijtc-778	265	19	has	have	VERB
ijtc-778	265	20	the	the	DET
ijtc-778	265	21	authority	authority	NOUN
ijtc-778	265	22	to	to	PART
ijtc-778	265	23	consolidate	consolidate	VERB
ijtc-778	265	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	265	25	juridical	juridical	ADJ
ijtc-778	265	26	analysis	analysis	NOUN
ijtc-778	265	27	of	of	ADP
ijtc-778	265	28	tax	tax	NOUN
ijtc-778	265	29	criminal	criminal	ADJ
ijtc-778	265	30	law	law	NOUN
ijtc-778	265	31	enforcement	enforcement	NOUN
ijtc-778	265	32	:	:	PUNCT
ijtc-778	265	33	an	an	DET
ijtc-778	265	34	overview	overview	NOUN
ijtc-778	265	35	of	of	ADP
ijtc-778	265	36	legal	legal	ADJ
ijtc-778	265	37	regulations	regulation	NOUN
ijtc-778	265	38	and	and	CCONJ
ijtc-778	265	39	its	its	PRON
ijtc-778	265	40	implementation	implementation	NOUN
ijtc-778	265	41	in	in	ADP
ijtc-778	265	42	indonesia	indonesia	PROPN
ijtc-778	265	43	silalahi	silalahi	NOUN
ijtc-778	265	44	576	576	NUM
ijtc-778	265	45	|	|	ADV
ijtc-778	265	46	ilomata	ilomata	PROPN
ijtc-778	265	47	international	international	ADJ
ijtc-778	265	48	journal	journal	NOUN
ijtc-778	265	49	of	of	ADP
ijtc-778	265	50	tax	tax	PROPN
ijtc-778	265	51	&	&	CCONJ
ijtc-778	265	52	accounting	account	VERB
ijtc-778	265	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	265	54	multiple	multiple	ADJ
ijtc-778	265	55	tax	tax	NOUN
ijtc-778	265	56	criminal	criminal	ADJ
ijtc-778	265	57	cases	case	NOUN
ijtc-778	265	58	into	into	ADP
ijtc-778	265	59	a	a	DET
ijtc-778	265	60	single	single	ADJ
ijtc-778	265	61	indictment	indictment	NOUN
ijtc-778	265	62	when	when	SCONJ
ijtc-778	265	63	they	they	PRON
ijtc-778	265	64	involve	involve	VERB
ijtc-778	265	65	the	the	DET
ijtc-778	265	66	same	same	ADJ
ijtc-778	265	67	taxpayer	taxpayer	NOUN
ijtc-778	265	68	or	or	CCONJ
ijtc-778	265	69	nontaxpayer	nontaxpayer	NOUN
ijtc-778	265	70	committing	commit	VERB
ijtc-778	265	71	multiple	multiple	ADJ
ijtc-778	265	72	offenses	offense	NOUN
ijtc-778	265	73	or	or	CCONJ
ijtc-778	265	74	when	when	SCONJ
ijtc-778	265	75	multiple	multiple	ADJ
ijtc-778	265	76	offenses	offense	NOUN
ijtc-778	265	77	are	be	AUX
ijtc-778	265	78	related	relate	VERB
ijtc-778	265	79	to	to	ADP
ijtc-778	265	80	each	each	DET
ijtc-778	265	81	other	other	ADJ
ijtc-778	265	82	.	.	PUNCT
ijtc-778	266	1	the	the	DET
ijtc-778	266	2	public	public	ADJ
ijtc-778	266	3	prosecutor	prosecutor	NOUN
ijtc-778	266	4	must	must	AUX
ijtc-778	266	5	ensure	ensure	VERB
ijtc-778	266	6	that	that	SCONJ
ijtc-778	266	7	the	the	DET
ijtc-778	266	8	indictment	indictment	NOUN
ijtc-778	266	9	meets	meet	VERB
ijtc-778	266	10	specific	specific	ADJ
ijtc-778	266	11	requirements	requirement	NOUN
ijtc-778	266	12	regarding	regard	VERB
ijtc-778	266	13	the	the	DET
ijtc-778	266	14	identity	identity	NOUN
ijtc-778	266	15	of	of	ADP
ijtc-778	266	16	the	the	DET
ijtc-778	266	17	offender	offender	NOUN
ijtc-778	266	18	and	and	CCONJ
ijtc-778	266	19	a	a	DET
ijtc-778	266	20	precise	precise	ADJ
ijtc-778	266	21	description	description	NOUN
ijtc-778	266	22	of	of	ADP
ijtc-778	266	23	the	the	DET
ijtc-778	266	24	offenses	offense	NOUN
ijtc-778	266	25	committed	commit	VERB
ijtc-778	266	26	.	.	PUNCT
ijtc-778	267	1	copies	copy	NOUN
ijtc-778	267	2	of	of	ADP
ijtc-778	267	3	the	the	DET
ijtc-778	267	4	referral	referral	NOUN
ijtc-778	267	5	and	and	CCONJ
ijtc-778	267	6	indictment	indictment	NOUN
ijtc-778	267	7	are	be	AUX
ijtc-778	267	8	provided	provide	VERB
ijtc-778	267	9	to	to	ADP
ijtc-778	267	10	the	the	DET
ijtc-778	267	11	perpetrator	perpetrator	NOUN
ijtc-778	267	12	,	,	PUNCT
ijtc-778	267	13	their	their	PRON
ijtc-778	267	14	representative	representative	NOUN
ijtc-778	267	15	or	or	CCONJ
ijtc-778	267	16	legal	legal	ADJ
ijtc-778	267	17	advisor	advisor	NOUN
ijtc-778	267	18	,	,	PUNCT
ijtc-778	267	19	and	and	CCONJ
ijtc-778	267	20	the	the	DET
ijtc-778	267	21	tax	tax	NOUN
ijtc-778	267	22	investigation	investigation	NOUN
ijtc-778	267	23	officer	officer	NOUN
ijtc-778	267	24	(	(	PUNCT
ijtc-778	267	25	ppns	ppns	PROPN
ijtc-778	267	26	djp	djp	PROPN
ijtc-778	267	27	)	)	PUNCT
ijtc-778	267	28	simultaneously	simultaneously	ADV
ijtc-778	267	29	to	to	PART
ijtc-778	267	30	uphold	uphold	VERB
ijtc-778	267	31	human	human	ADJ
ijtc-778	267	32	rights	right	NOUN
ijtc-778	267	33	and	and	CCONJ
ijtc-778	267	34	notification	notification	NOUN
ijtc-778	267	35	time	time	NOUN
ijtc-778	267	36	limits.(nahak	limits.(nahak	NUM
ijtc-778	267	37	2014	2014	NUM
ijtc-778	267	38	)	)	PUNCT
ijtc-778	267	39	termination	termination	NOUN
ijtc-778	267	40	of	of	ADP
ijtc-778	267	41	tax	tax	NOUN
ijtc-778	267	42	criminal	criminal	ADJ
ijtc-778	267	43	investigation	investigation	NOUN
ijtc-778	267	44	the	the	DET
ijtc-778	267	45	termination	termination	NOUN
ijtc-778	267	46	of	of	ADP
ijtc-778	267	47	a	a	DET
ijtc-778	267	48	criminal	criminal	ADJ
ijtc-778	267	49	tax	tax	NOUN
ijtc-778	267	50	investigation	investigation	NOUN
ijtc-778	267	51	in	in	ADP
ijtc-778	267	52	indonesia	indonesia	PROPN
ijtc-778	267	53	is	be	AUX
ijtc-778	267	54	not	not	PART
ijtc-778	267	55	always	always	ADV
ijtc-778	267	56	followed	follow	VERB
ijtc-778	267	57	by	by	ADP
ijtc-778	267	58	prosecution	prosecution	NOUN
ijtc-778	267	59	by	by	ADP
ijtc-778	267	60	the	the	DET
ijtc-778	267	61	public	public	ADJ
ijtc-778	267	62	prosecutor	prosecutor	NOUN
ijtc-778	267	63	,	,	PUNCT
ijtc-778	267	64	as	as	SCONJ
ijtc-778	267	65	there	there	PRON
ijtc-778	267	66	are	be	VERB
ijtc-778	267	67	juridical	juridical	ADJ
ijtc-778	267	68	reasons	reason	NOUN
ijtc-778	267	69	specified	specify	VERB
ijtc-778	267	70	in	in	ADP
ijtc-778	267	71	tax	tax	NOUN
ijtc-778	267	72	law	law	NOUN
ijtc-778	267	73	that	that	PRON
ijtc-778	267	74	allow	allow	VERB
ijtc-778	267	75	the	the	DET
ijtc-778	267	76	investigator	investigator	NOUN
ijtc-778	267	77	,	,	PUNCT
ijtc-778	267	78	the	the	DET
ijtc-778	267	79	tax	tax	NOUN
ijtc-778	267	80	office	office	NOUN
ijtc-778	267	81	investigator	investigator	NOUN
ijtc-778	267	82	(	(	PUNCT
ijtc-778	267	83	ppns	ppns	NOUN
ijtc-778	267	84	djp	djp	PROPN
ijtc-778	267	85	)	)	PUNCT
ijtc-778	267	86	,	,	PUNCT
ijtc-778	267	87	to	to	PART
ijtc-778	267	88	discontinue	discontinue	VERB
ijtc-778	267	89	the	the	DET
ijtc-778	267	90	investigation	investigation	NOUN
ijtc-778	267	91	against	against	ADP
ijtc-778	267	92	the	the	DET
ijtc-778	267	93	offender	offender	NOUN
ijtc-778	267	94	.	.	PUNCT
ijtc-778	268	1	this	this	PRON
ijtc-778	268	2	is	be	AUX
ijtc-778	268	3	done	do	VERB
ijtc-778	268	4	to	to	PART
ijtc-778	268	5	avoid	avoid	VERB
ijtc-778	268	6	violating	violate	VERB
ijtc-778	268	7	human	human	ADJ
ijtc-778	268	8	rights	right	NOUN
ijtc-778	268	9	and	and	CCONJ
ijtc-778	268	10	ensure	ensure	VERB
ijtc-778	268	11	justice	justice	NOUN
ijtc-778	268	12	,	,	PUNCT
ijtc-778	268	13	usefulness	usefulness	NOUN
ijtc-778	268	14	,	,	PUNCT
ijtc-778	268	15	and	and	CCONJ
ijtc-778	268	16	legal	legal	ADJ
ijtc-778	268	17	certainty	certainty	NOUN
ijtc-778	268	18	within	within	ADP
ijtc-778	268	19	the	the	DET
ijtc-778	268	20	framework	framework	NOUN
ijtc-778	268	21	of	of	ADP
ijtc-778	268	22	legal	legal	ADJ
ijtc-778	268	23	protection	protection	NOUN
ijtc-778	268	24	.	.	PUNCT
ijtc-778	269	1	the	the	DET
ijtc-778	269	2	termination	termination	NOUN
ijtc-778	269	3	of	of	ADP
ijtc-778	269	4	investigation	investigation	NOUN
ijtc-778	269	5	is	be	AUX
ijtc-778	269	6	not	not	PART
ijtc-778	269	7	initiated	initiate	VERB
ijtc-778	269	8	by	by	ADP
ijtc-778	269	9	the	the	DET
ijtc-778	269	10	investigator	investigator	NOUN
ijtc-778	269	11	but	but	CCONJ
ijtc-778	269	12	is	be	AUX
ijtc-778	269	13	based	base	VERB
ijtc-778	269	14	on	on	ADP
ijtc-778	269	15	the	the	DET
ijtc-778	269	16	order	order	NOUN
ijtc-778	269	17	from	from	ADP
ijtc-778	269	18	tax	tax	NOUN
ijtc-778	269	19	law	law	NOUN
ijtc-778	269	20	,	,	PUNCT
ijtc-778	269	21	and	and	CCONJ
ijtc-778	269	22	failure	failure	NOUN
ijtc-778	269	23	to	to	PART
ijtc-778	269	24	comply	comply	VERB
ijtc-778	269	25	with	with	ADP
ijtc-778	269	26	the	the	DET
ijtc-778	269	27	specified	specified	ADJ
ijtc-778	269	28	juridical	juridical	ADJ
ijtc-778	269	29	reasons	reason	NOUN
ijtc-778	269	30	would	would	AUX
ijtc-778	269	31	constitute	constitute	VERB
ijtc-778	269	32	an	an	DET
ijtc-778	269	33	unlawful	unlawful	ADJ
ijtc-778	269	34	act	act	NOUN
ijtc-778	269	35	by	by	ADP
ijtc-778	269	36	the	the	DET
ijtc-778	269	37	investigator	investigator	NOUN
ijtc-778	269	38	.	.	PUNCT
ijtc-778	270	1	however	however	ADV
ijtc-778	270	2	,	,	PUNCT
ijtc-778	270	3	if	if	SCONJ
ijtc-778	270	4	there	there	PRON
ijtc-778	270	5	are	be	VERB
ijtc-778	270	6	no	no	DET
ijtc-778	270	7	justifiable	justifiable	ADJ
ijtc-778	270	8	juridical	juridical	ADJ
ijtc-778	270	9	reasons	reason	NOUN
ijtc-778	270	10	,	,	PUNCT
ijtc-778	270	11	the	the	DET
ijtc-778	270	12	investigator	investigator	NOUN
ijtc-778	270	13	is	be	AUX
ijtc-778	270	14	not	not	PART
ijtc-778	270	15	allowed	allow	VERB
ijtc-778	270	16	to	to	PART
ijtc-778	270	17	terminate	terminate	VERB
ijtc-778	270	18	the	the	DET
ijtc-778	270	19	investigation	investigation	NOUN
ijtc-778	270	20	,	,	PUNCT
ijtc-778	270	21	as	as	SCONJ
ijtc-778	270	22	investigation	investigation	NOUN
ijtc-778	270	23	is	be	AUX
ijtc-778	270	24	mandatory	mandatory	ADJ
ijtc-778	270	25	to	to	PART
ijtc-778	270	26	conclusively	conclusively	ADV
ijtc-778	270	27	uncover	uncover	VERB
ijtc-778	270	28	tax	tax	NOUN
ijtc-778	270	29	-	-	PUNCT
ijtc-778	270	30	related	relate	VERB
ijtc-778	270	31	crimes	crime	NOUN
ijtc-778	270	32	.	.	PUNCT
ijtc-778	271	1	it	it	PRON
ijtc-778	271	2	is	be	AUX
ijtc-778	271	3	important	important	ADJ
ijtc-778	271	4	to	to	PART
ijtc-778	271	5	ensure	ensure	VERB
ijtc-778	271	6	that	that	SCONJ
ijtc-778	271	7	the	the	DET
ijtc-778	271	8	termination	termination	NOUN
ijtc-778	271	9	of	of	ADP
ijtc-778	271	10	investigation	investigation	NOUN
ijtc-778	271	11	is	be	AUX
ijtc-778	271	12	based	base	VERB
ijtc-778	271	13	on	on	ADP
ijtc-778	271	14	valid	valid	ADJ
ijtc-778	271	15	justifications	justification	NOUN
ijtc-778	271	16	,	,	PUNCT
ijtc-778	271	17	and	and	CCONJ
ijtc-778	271	18	the	the	DET
ijtc-778	271	19	ppns	ppns	ADJ
ijtc-778	271	20	djp	djp	PROPN
ijtc-778	271	21	must	must	AUX
ijtc-778	271	22	act	act	VERB
ijtc-778	271	23	in	in	ADP
ijtc-778	271	24	accordance	accordance	NOUN
ijtc-778	271	25	with	with	ADP
ijtc-778	271	26	the	the	DET
ijtc-778	271	27	law	law	NOUN
ijtc-778	271	28	and	and	CCONJ
ijtc-778	271	29	not	not	PART
ijtc-778	271	30	engage	engage	VERB
ijtc-778	271	31	in	in	ADP
ijtc-778	271	32	arbitrary	arbitrary	ADJ
ijtc-778	271	33	actions.(arief	actions.(arief	NUM
ijtc-778	271	34	1994	1994	NUM
ijtc-778	271	35	)	)	PUNCT
ijtc-778	272	1	the	the	DET
ijtc-778	272	2	termination	termination	NOUN
ijtc-778	272	3	of	of	ADP
ijtc-778	272	4	investigation	investigation	NOUN
ijtc-778	272	5	carried	carry	VERB
ijtc-778	272	6	out	out	ADP
ijtc-778	272	7	by	by	ADP
ijtc-778	272	8	the	the	DET
ijtc-778	272	9	ppns	ppns	NOUN
ijtc-778	272	10	djp	djp	PROPN
ijtc-778	272	11	must	must	AUX
ijtc-778	272	12	be	be	AUX
ijtc-778	272	13	based	base	VERB
ijtc-778	272	14	on	on	ADP
ijtc-778	272	15	the	the	DET
ijtc-778	272	16	predetermined	predetermine	VERB
ijtc-778	272	17	reasons	reason	NOUN
ijtc-778	272	18	stated	state	VERB
ijtc-778	272	19	in	in	ADP
ijtc-778	272	20	article	article	NOUN
ijtc-778	272	21	44a	44a	PROPN
ijtc-778	272	22	of	of	ADP
ijtc-778	272	23	the	the	DET
ijtc-778	272	24	tax	tax	NOUN
ijtc-778	272	25	law	law	NOUN
ijtc-778	272	26	,	,	PUNCT
ijtc-778	272	27	which	which	PRON
ijtc-778	272	28	states	state	VERB
ijtc-778	272	29	:	:	PUNCT
ijtc-778	272	30	"	"	PUNCT
ijtc-778	272	31	the	the	DET
ijtc-778	272	32	investigator	investigator	NOUN
ijtc-778	272	33	referred	refer	VERB
ijtc-778	272	34	to	to	ADP
ijtc-778	272	35	in	in	ADP
ijtc-778	272	36	article	article	NOUN
ijtc-778	272	37	44	44	NUM
ijtc-778	272	38	paragraph	paragraph	NOUN
ijtc-778	272	39	(	(	PUNCT
ijtc-778	272	40	1	1	X
ijtc-778	272	41	)	)	PUNCT
ijtc-778	272	42	shall	shall	AUX
ijtc-778	272	43	terminate	terminate	VERB
ijtc-778	272	44	the	the	DET
ijtc-778	272	45	investigation	investigation	NOUN
ijtc-778	272	46	referred	refer	VERB
ijtc-778	272	47	to	to	ADP
ijtc-778	272	48	in	in	ADP
ijtc-778	272	49	article	article	NOUN
ijtc-778	272	50	44	44	NUM
ijtc-778	272	51	paragraph	paragraph	NOUN
ijtc-778	272	52	(	(	PUNCT
ijtc-778	272	53	2	2	NUM
ijtc-778	272	54	)	)	PUNCT
ijtc-778	272	55	letter	letter	NOUN
ijtc-778	272	56	j	j	PROPN
ijtc-778	273	1	if	if	SCONJ
ijtc-778	273	2	there	there	PRON
ijtc-778	273	3	is	be	VERB
ijtc-778	273	4	insufficient	insufficient	ADJ
ijtc-778	273	5	evidence	evidence	NOUN
ijtc-778	273	6	,	,	PUNCT
ijtc-778	273	7	or	or	CCONJ
ijtc-778	273	8	if	if	SCONJ
ijtc-778	273	9	the	the	DET
ijtc-778	273	10	event	event	NOUN
ijtc-778	273	11	does	do	AUX
ijtc-778	273	12	not	not	PART
ijtc-778	273	13	constitute	constitute	VERB
ijtc-778	273	14	a	a	DET
ijtc-778	273	15	tax	tax	NOUN
ijtc-778	273	16	crime	crime	NOUN
ijtc-778	273	17	,	,	PUNCT
ijtc-778	273	18	or	or	CCONJ
ijtc-778	273	19	if	if	SCONJ
ijtc-778	273	20	the	the	DET
ijtc-778	273	21	investigation	investigation	NOUN
ijtc-778	273	22	is	be	AUX
ijtc-778	273	23	terminated	terminate	VERB
ijtc-778	273	24	due	due	ADP
ijtc-778	273	25	to	to	ADP
ijtc-778	273	26	the	the	DET
ijtc-778	273	27	event	event	NOUN
ijtc-778	273	28	being	be	AUX
ijtc-778	273	29	time	time	NOUN
ijtc-778	273	30	-	-	PUNCT
ijtc-778	273	31	barred	bar	VERB
ijtc-778	273	32	,	,	PUNCT
ijtc-778	273	33	or	or	CCONJ
ijtc-778	273	34	if	if	SCONJ
ijtc-778	273	35	the	the	DET
ijtc-778	273	36	suspect	suspect	NOUN
ijtc-778	273	37	has	have	AUX
ijtc-778	273	38	passed	pass	VERB
ijtc-778	273	39	away	away	ADV
ijtc-778	273	40	.	.	PUNCT
ijtc-778	273	41	"	"	PUNCT
ijtc-778	274	1	when	when	SCONJ
ijtc-778	274	2	a	a	DET
ijtc-778	274	3	criminal	criminal	ADJ
ijtc-778	274	4	investigation	investigation	NOUN
ijtc-778	274	5	in	in	ADP
ijtc-778	274	6	the	the	DET
ijtc-778	274	7	field	field	NOUN
ijtc-778	274	8	of	of	ADP
ijtc-778	274	9	taxation	taxation	NOUN
ijtc-778	274	10	is	be	AUX
ijtc-778	274	11	terminated	terminate	VERB
ijtc-778	274	12	,	,	PUNCT
ijtc-778	274	13	a	a	DET
ijtc-778	274	14	tax	tax	NOUN
ijtc-778	274	15	assessment	assessment	NOUN
ijtc-778	274	16	letter	letter	NOUN
ijtc-778	274	17	may	may	AUX
ijtc-778	274	18	still	still	ADV
ijtc-778	274	19	be	be	AUX
ijtc-778	274	20	issued	issue	VERB
ijtc-778	274	21	,	,	PUNCT
ijtc-778	274	22	except	except	SCONJ
ijtc-778	274	23	in	in	ADP
ijtc-778	274	24	cases	case	NOUN
ijtc-778	274	25	where	where	SCONJ
ijtc-778	274	26	the	the	DET
ijtc-778	274	27	event	event	NOUN
ijtc-778	274	28	has	have	AUX
ijtc-778	274	29	expired	expire	VERB
ijtc-778	274	30	.	.	PUNCT
ijtc-778	275	1	the	the	DET
ijtc-778	275	2	termination	termination	NOUN
ijtc-778	275	3	can	can	AUX
ijtc-778	275	4	occur	occur	VERB
ijtc-778	275	5	due	due	ADJ
ijtc-778	275	6	to	to	ADP
ijtc-778	275	7	insufficient	insufficient	ADJ
ijtc-778	275	8	evidence	evidence	NOUN
ijtc-778	275	9	,	,	PUNCT
ijtc-778	275	10	where	where	SCONJ
ijtc-778	275	11	the	the	DET
ijtc-778	275	12	investigation	investigation	NOUN
ijtc-778	275	13	lacks	lack	VERB
ijtc-778	275	14	the	the	DET
ijtc-778	275	15	required	require	VERB
ijtc-778	275	16	evidentiary	evidentiary	ADJ
ijtc-778	275	17	elements	element	NOUN
ijtc-778	275	18	to	to	PART
ijtc-778	275	19	establish	establish	VERB
ijtc-778	275	20	a	a	DET
ijtc-778	275	21	tax	tax	NOUN
ijtc-778	275	22	offense	offense	NOUN
ijtc-778	275	23	.	.	PUNCT
ijtc-778	276	1	additionally	additionally	ADV
ijtc-778	276	2	,	,	PUNCT
ijtc-778	276	3	if	if	SCONJ
ijtc-778	276	4	the	the	DET
ijtc-778	276	5	event	event	NOUN
ijtc-778	276	6	does	do	AUX
ijtc-778	276	7	not	not	PART
ijtc-778	276	8	qualify	qualify	VERB
ijtc-778	276	9	as	as	ADP
ijtc-778	276	10	a	a	DET
ijtc-778	276	11	tax	tax	NOUN
ijtc-778	276	12	crime	crime	NOUN
ijtc-778	276	13	based	base	VERB
ijtc-778	276	14	on	on	ADP
ijtc-778	276	15	the	the	DET
ijtc-778	276	16	loss	loss	NOUN
ijtc-778	276	17	to	to	ADP
ijtc-778	276	18	state	state	NOUN
ijtc-778	276	19	revenue	revenue	NOUN
ijtc-778	276	20	,	,	PUNCT
ijtc-778	276	21	the	the	DET
ijtc-778	276	22	investigation	investigation	NOUN
ijtc-778	276	23	must	must	AUX
ijtc-778	276	24	be	be	AUX
ijtc-778	276	25	terminated	terminate	VERB
ijtc-778	276	26	to	to	PART
ijtc-778	276	27	prevent	prevent	VERB
ijtc-778	276	28	abuse	abuse	NOUN
ijtc-778	276	29	of	of	ADP
ijtc-778	276	30	authority	authority	NOUN
ijtc-778	276	31	(	(	PUNCT
ijtc-778	276	32	green	green	ADJ
ijtc-778	276	33	2023	2023	NUM
ijtc-778	276	34	)	)	PUNCT
ijtc-778	276	35	.	.	PUNCT
ijtc-778	277	1	furthermore	furthermore	ADV
ijtc-778	277	2	,	,	PUNCT
ijtc-778	277	3	if	if	SCONJ
ijtc-778	277	4	the	the	DET
ijtc-778	277	5	event	event	NOUN
ijtc-778	277	6	has	have	AUX
ijtc-778	277	7	expired	expire	VERB
ijtc-778	277	8	,	,	PUNCT
ijtc-778	277	9	regardless	regardless	ADV
ijtc-778	277	10	of	of	ADP
ijtc-778	277	11	the	the	DET
ijtc-778	277	12	actual	actual	ADJ
ijtc-778	277	13	loss	loss	NOUN
ijtc-778	277	14	to	to	ADP
ijtc-778	277	15	state	state	NOUN
ijtc-778	277	16	revenue	revenue	NOUN
ijtc-778	277	17	,	,	PUNCT
ijtc-778	277	18	investigating	investigate	VERB
ijtc-778	277	19	it	it	PRON
ijtc-778	277	20	would	would	AUX
ijtc-778	277	21	violate	violate	VERB
ijtc-778	277	22	tax	tax	NOUN
ijtc-778	277	23	law	law	NOUN
ijtc-778	277	24	.	.	PUNCT
ijtc-778	278	1	lastly	lastly	ADV
ijtc-778	278	2	,	,	PUNCT
ijtc-778	278	3	if	if	SCONJ
ijtc-778	278	4	a	a	DET
ijtc-778	278	5	suspect	suspect	NOUN
ijtc-778	278	6	dies	die	VERB
ijtc-778	278	7	during	during	ADP
ijtc-778	278	8	the	the	DET
ijtc-778	278	9	investigation	investigation	NOUN
ijtc-778	278	10	,	,	PUNCT
ijtc-778	278	11	the	the	DET
ijtc-778	278	12	investigation	investigation	NOUN
ijtc-778	278	13	must	must	AUX
ijtc-778	278	14	be	be	AUX
ijtc-778	278	15	terminated	terminate	VERB
ijtc-778	278	16	as	as	SCONJ
ijtc-778	278	17	the	the	DET
ijtc-778	278	18	actions	action	NOUN
ijtc-778	278	19	of	of	ADP
ijtc-778	278	20	the	the	DET
ijtc-778	278	21	deceased	deceased	ADJ
ijtc-778	278	22	can	can	AUX
ijtc-778	278	23	not	not	PART
ijtc-778	278	24	be	be	AUX
ijtc-778	278	25	inherited	inherit	VERB
ijtc-778	278	26	.	.	PUNCT
ijtc-778	279	1	the	the	DET
ijtc-778	279	2	termination	termination	NOUN
ijtc-778	279	3	of	of	ADP
ijtc-778	279	4	investigations	investigation	NOUN
ijtc-778	279	5	aims	aim	VERB
ijtc-778	279	6	to	to	PART
ijtc-778	279	7	ensure	ensure	VERB
ijtc-778	279	8	legal	legal	ADJ
ijtc-778	279	9	certainty	certainty	NOUN
ijtc-778	279	10	and	and	CCONJ
ijtc-778	279	11	prevent	prevent	VERB
ijtc-778	279	12	violations	violation	NOUN
ijtc-778	279	13	of	of	ADP
ijtc-778	279	14	tax	tax	NOUN
ijtc-778	279	15	law	law	NOUN
ijtc-778	279	16	by	by	ADP
ijtc-778	279	17	the	the	DET
ijtc-778	279	18	tax	tax	NOUN
ijtc-778	279	19	authority.(johnson	authority.(johnson	NOUN
ijtc-778	279	20	2021	2021	NUM
ijtc-778	279	21	)	)	PUNCT
ijtc-778	279	22	termination	termination	NOUN
ijtc-778	279	23	of	of	ADP
ijtc-778	279	24	investigation	investigation	NOUN
ijtc-778	279	25	for	for	ADP
ijtc-778	279	26	the	the	DET
ijtc-778	279	27	benefit	benefit	NOUN
ijtc-778	279	28	of	of	ADP
ijtc-778	279	29	state	state	NOUN
ijtc-778	279	30	revenue	revenue	NOUN
ijtc-778	279	31	criminal	criminal	ADJ
ijtc-778	279	32	provisions	provision	NOUN
ijtc-778	279	33	in	in	ADP
ijtc-778	279	34	the	the	DET
ijtc-778	279	35	general	general	ADJ
ijtc-778	279	36	taxation	taxation	NOUN
ijtc-778	279	37	law	law	NOUN
ijtc-778	279	38	(	(	PUNCT
ijtc-778	279	39	uu	uu	X
ijtc-778	279	40	kup	kup	PROPN
ijtc-778	279	41	)	)	PUNCT
ijtc-778	279	42	are	be	AUX
ijtc-778	279	43	considered	consider	VERB
ijtc-778	279	44	as	as	ADP
ijtc-778	279	45	a	a	DET
ijtc-778	279	46	last	last	ADJ
ijtc-778	279	47	resort	resort	NOUN
ijtc-778	279	48	and	and	CCONJ
ijtc-778	279	49	are	be	AUX
ijtc-778	279	50	based	base	VERB
ijtc-778	279	51	on	on	ADP
ijtc-778	279	52	the	the	DET
ijtc-778	279	53	principle	principle	NOUN
ijtc-778	279	54	of	of	ADP
ijtc-778	279	55	ultimum	ultimum	ADJ
ijtc-778	279	56	remedium	remedium	NOUN
ijtc-778	279	57	.	.	PUNCT
ijtc-778	280	1	these	these	DET
ijtc-778	280	2	provisions	provision	NOUN
ijtc-778	280	3	aim	aim	VERB
ijtc-778	280	4	to	to	PART
ijtc-778	280	5	address	address	VERB
ijtc-778	280	6	tax	tax	NOUN
ijtc-778	280	7	offenses	offense	NOUN
ijtc-778	280	8	that	that	PRON
ijtc-778	280	9	harm	harm	VERB
ijtc-778	280	10	state	state	NOUN
ijtc-778	280	11	revenue	revenue	NOUN
ijtc-778	280	12	,	,	PUNCT
ijtc-778	280	13	disrupt	disrupt	VERB
ijtc-778	280	14	the	the	DET
ijtc-778	280	15	national	national	ADJ
ijtc-778	280	16	economy	economy	NOUN
ijtc-778	280	17	's	's	PART
ijtc-778	280	18	stability	stability	NOUN
ijtc-778	280	19	,	,	PUNCT
ijtc-778	280	20	undermine	undermine	VERB
ijtc-778	280	21	its	its	PRON
ijtc-778	280	22	foundations	foundation	NOUN
ijtc-778	280	23	,	,	PUNCT
ijtc-778	280	24	and	and	CCONJ
ijtc-778	280	25	hinder	hinder	VERB
ijtc-778	280	26	financing	financing	NOUN
ijtc-778	280	27	for	for	ADP
ijtc-778	280	28	national	national	ADJ
ijtc-778	280	29	development	development	NOUN
ijtc-778	280	30	and	and	CCONJ
ijtc-778	280	31	people	people	NOUN
ijtc-778	280	32	's	's	PART
ijtc-778	280	33	welfare	welfare	NOUN
ijtc-778	280	34	.	.	PUNCT
ijtc-778	281	1	the	the	DET
ijtc-778	281	2	law	law	NOUN
ijtc-778	281	3	prioritizes	prioritize	VERB
ijtc-778	281	4	the	the	DET
ijtc-778	281	5	recovery	recovery	NOUN
ijtc-778	281	6	of	of	ADP
ijtc-778	281	7	state	state	NOUN
ijtc-778	281	8	losses	loss	NOUN
ijtc-778	281	9	and	and	CCONJ
ijtc-778	281	10	emphasizes	emphasize	VERB
ijtc-778	281	11	imprisonment	imprisonment	NOUN
ijtc-778	281	12	as	as	ADP
ijtc-778	281	13	a	a	DET
ijtc-778	281	14	criminal	criminal	ADJ
ijtc-778	281	15	penalty	penalty	NOUN
ijtc-778	281	16	.	.	PUNCT
ijtc-778	282	1	however	however	ADV
ijtc-778	282	2	,	,	PUNCT
ijtc-778	282	3	there	there	PRON
ijtc-778	282	4	are	be	VERB
ijtc-778	282	5	limitations	limitation	NOUN
ijtc-778	282	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	282	7	juridical	juridical	ADJ
ijtc-778	282	8	analysis	analysis	NOUN
ijtc-778	282	9	of	of	ADP
ijtc-778	282	10	tax	tax	NOUN
ijtc-778	282	11	criminal	criminal	ADJ
ijtc-778	282	12	law	law	NOUN
ijtc-778	282	13	enforcement	enforcement	NOUN
ijtc-778	282	14	:	:	PUNCT
ijtc-778	282	15	an	an	DET
ijtc-778	282	16	overview	overview	NOUN
ijtc-778	282	17	of	of	ADP
ijtc-778	282	18	legal	legal	ADJ
ijtc-778	282	19	regulations	regulation	NOUN
ijtc-778	282	20	and	and	CCONJ
ijtc-778	282	21	its	its	PRON
ijtc-778	282	22	implementation	implementation	NOUN
ijtc-778	282	23	in	in	ADP
ijtc-778	282	24	indonesia	indonesia	PROPN
ijtc-778	282	25	silalahi	silalahi	NOUN
ijtc-778	282	26	577	577	NUM
ijtc-778	282	27	|	|	ADV
ijtc-778	282	28	ilomata	ilomata	PROPN
ijtc-778	282	29	international	international	ADJ
ijtc-778	282	30	journal	journal	NOUN
ijtc-778	282	31	of	of	ADP
ijtc-778	282	32	tax	tax	PROPN
ijtc-778	282	33	&	&	CCONJ
ijtc-778	282	34	accounting	account	VERB
ijtc-778	282	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	282	36	to	to	ADP
ijtc-778	282	37	the	the	DET
ijtc-778	282	38	capability	capability	NOUN
ijtc-778	282	39	of	of	ADP
ijtc-778	282	40	criminal	criminal	ADJ
ijtc-778	282	41	law	law	NOUN
ijtc-778	282	42	in	in	ADP
ijtc-778	282	43	addressing	address	VERB
ijtc-778	282	44	crimes	crime	NOUN
ijtc-778	282	45	,	,	PUNCT
ijtc-778	282	46	as	as	SCONJ
ijtc-778	282	47	the	the	DET
ijtc-778	282	48	causes	cause	NOUN
ijtc-778	282	49	of	of	ADP
ijtc-778	282	50	crime	crime	NOUN
ijtc-778	282	51	are	be	AUX
ijtc-778	282	52	complex	complex	ADJ
ijtc-778	282	53	and	and	CCONJ
ijtc-778	282	54	extend	extend	VERB
ijtc-778	282	55	beyond	beyond	ADP
ijtc-778	282	56	criminal	criminal	ADJ
ijtc-778	282	57	law	law	NOUN
ijtc-778	282	58	's	's	PART
ijtc-778	282	59	scope	scope	NOUN
ijtc-778	282	60	(	(	PUNCT
ijtc-778	282	61	hall	hall	NOUN
ijtc-778	282	62	2022	2022	NUM
ijtc-778	282	63	)	)	PUNCT
ijtc-778	282	64	.	.	PUNCT
ijtc-778	283	1	criminal	criminal	ADJ
ijtc-778	283	2	sanctions	sanction	NOUN
ijtc-778	283	3	are	be	AUX
ijtc-778	283	4	seen	see	VERB
ijtc-778	283	5	as	as	ADP
ijtc-778	283	6	symptomatic	symptomatic	ADJ
ijtc-778	283	7	treatment	treatment	NOUN
ijtc-778	283	8	rather	rather	ADV
ijtc-778	283	9	than	than	ADP
ijtc-778	283	10	a	a	DET
ijtc-778	283	11	solution	solution	NOUN
ijtc-778	283	12	to	to	PART
ijtc-778	283	13	eliminate	eliminate	VERB
ijtc-778	283	14	the	the	DET
ijtc-778	283	15	causes	cause	NOUN
ijtc-778	283	16	of	of	ADP
ijtc-778	283	17	crime	crime	NOUN
ijtc-778	283	18	.	.	PUNCT
ijtc-778	284	1	the	the	DET
ijtc-778	284	2	functioning	functioning	NOUN
ijtc-778	284	3	of	of	ADP
ijtc-778	284	4	criminal	criminal	ADJ
ijtc-778	284	5	law	law	NOUN
ijtc-778	284	6	requires	require	VERB
ijtc-778	284	7	diverse	diverse	ADJ
ijtc-778	284	8	supporting	support	VERB
ijtc-778	284	9	means	mean	NOUN
ijtc-778	284	10	and	and	CCONJ
ijtc-778	284	11	entails	entail	VERB
ijtc-778	284	12	higher	high	ADJ
ijtc-778	284	13	costs	cost	NOUN
ijtc-778	284	14	.	.	PUNCT
ijtc-778	285	1	in	in	ADP
ijtc-778	285	2	the	the	DET
ijtc-778	285	3	field	field	NOUN
ijtc-778	285	4	of	of	ADP
ijtc-778	285	5	taxation	taxation	NOUN
ijtc-778	285	6	,	,	PUNCT
ijtc-778	285	7	criminal	criminal	ADJ
ijtc-778	285	8	sanctions	sanction	NOUN
ijtc-778	285	9	are	be	AUX
ijtc-778	285	10	intended	intend	VERB
ijtc-778	285	11	to	to	PART
ijtc-778	285	12	ensure	ensure	VERB
ijtc-778	285	13	compliance	compliance	NOUN
ijtc-778	285	14	and	and	CCONJ
ijtc-778	285	15	optimize	optimize	VERB
ijtc-778	285	16	state	state	NOUN
ijtc-778	285	17	revenue	revenue	NOUN
ijtc-778	285	18	rather	rather	ADV
ijtc-778	285	19	than	than	ADP
ijtc-778	285	20	solely	solely	ADV
ijtc-778	285	21	criminalizing	criminalize	VERB
ijtc-778	285	22	taxpayers	taxpayer	NOUN
ijtc-778	285	23	.	.	PUNCT
ijtc-778	286	1	the	the	DET
ijtc-778	286	2	minister	minister	PROPN
ijtc-778	286	3	of	of	ADP
ijtc-778	286	4	finance	finance	NOUN
ijtc-778	286	5	can	can	AUX
ijtc-778	286	6	request	request	VERB
ijtc-778	286	7	the	the	DET
ijtc-778	286	8	attorney	attorney	NOUN
ijtc-778	286	9	general	general	NOUN
ijtc-778	286	10	to	to	PART
ijtc-778	286	11	halt	halt	VERB
ijtc-778	286	12	tax	tax	NOUN
ijtc-778	286	13	crime	crime	NOUN
ijtc-778	286	14	investigations	investigation	NOUN
ijtc-778	286	15	upon	upon	SCONJ
ijtc-778	286	16	application	application	NOUN
ijtc-778	286	17	from	from	ADP
ijtc-778	286	18	taxpayers	taxpayer	NOUN
ijtc-778	286	19	who	who	PRON
ijtc-778	286	20	have	have	AUX
ijtc-778	286	21	settled	settle	VERB
ijtc-778	286	22	their	their	PRON
ijtc-778	286	23	outstanding	outstanding	ADJ
ijtc-778	286	24	tax	tax	NOUN
ijtc-778	286	25	obligations	obligation	NOUN
ijtc-778	286	26	and	and	CCONJ
ijtc-778	286	27	administrative	administrative	ADJ
ijtc-778	286	28	sanctions	sanction	NOUN
ijtc-778	286	29	.	.	PUNCT
ijtc-778	287	1	the	the	DET
ijtc-778	287	2	focus	focus	NOUN
ijtc-778	287	3	of	of	ADP
ijtc-778	287	4	tax	tax	NOUN
ijtc-778	287	5	law	law	NOUN
ijtc-778	287	6	is	be	AUX
ijtc-778	287	7	on	on	ADP
ijtc-778	287	8	the	the	DET
ijtc-778	287	9	utility	utility	NOUN
ijtc-778	287	10	for	for	ADP
ijtc-778	287	11	state	state	NOUN
ijtc-778	287	12	revenue	revenue	NOUN
ijtc-778	287	13	rather	rather	ADV
ijtc-778	287	14	than	than	ADP
ijtc-778	287	15	the	the	DET
ijtc-778	287	16	criminalizing	criminalizing	NOUN
ijtc-778	287	17	of	of	ADP
ijtc-778	287	18	the	the	DET
ijtc-778	287	19	taxpayers	taxpayer	NOUN
ijtc-778	287	20	.	.	PUNCT
ijtc-778	288	1	(	(	PUNCT
ijtc-778	288	2	haryanto	haryanto	ADP
ijtc-778	288	3	2021	2021	NUM
ijtc-778	288	4	)	)	PUNCT
ijtc-778	288	5	results	result	NOUN
ijtc-778	288	6	and	and	CCONJ
ijtc-778	288	7	discussions	discussion	NOUN
ijtc-778	288	8	in	in	ADP
ijtc-778	288	9	order	order	NOUN
ijtc-778	288	10	to	to	PART
ijtc-778	288	11	achieve	achieve	VERB
ijtc-778	288	12	the	the	DET
ijtc-778	288	13	optimal	optimal	ADJ
ijtc-778	288	14	state	state	NOUN
ijtc-778	288	15	revenue	revenue	NOUN
ijtc-778	288	16	,	,	PUNCT
ijtc-778	288	17	the	the	DET
ijtc-778	288	18	directorate	directorate	ADJ
ijtc-778	288	19	general	general	NOUN
ijtc-778	288	20	of	of	ADP
ijtc-778	288	21	taxes	taxis	NOUN
ijtc-778	288	22	(	(	PUNCT
ijtc-778	288	23	dgt	dgt	NOUN
ijtc-778	288	24	)	)	PUNCT
ijtc-778	288	25	implements	implement	VERB
ijtc-778	288	26	law	law	NOUN
ijtc-778	288	27	enforcement	enforcement	NOUN
ijtc-778	288	28	strategies	strategy	NOUN
ijtc-778	288	29	focused	focus	VERB
ijtc-778	288	30	on	on	ADP
ijtc-778	288	31	revenue	revenue	NOUN
ijtc-778	288	32	-	-	PUNCT
ijtc-778	288	33	supporting	support	VERB
ijtc-778	288	34	activities	activity	NOUN
ijtc-778	288	35	.	.	PUNCT
ijtc-778	289	1	here	here	ADV
ijtc-778	289	2	are	be	AUX
ijtc-778	289	3	some	some	DET
ijtc-778	289	4	strategies	strategy	NOUN
ijtc-778	289	5	carried	carry	VERB
ijtc-778	289	6	out	out	ADP
ijtc-778	289	7	by	by	ADP
ijtc-778	289	8	the	the	DET
ijtc-778	289	9	dgt	dgt	NOUN
ijtc-778	289	10	in	in	ADP
ijtc-778	289	11	2021	2021	NUM
ijtc-778	289	12	:	:	PUNCT
ijtc-778	289	13	1	1	NUM
ijtc-778	289	14	)	)	PUNCT
ijtc-778	289	15	collaborative	collaborative	ADJ
ijtc-778	289	16	law	law	NOUN
ijtc-778	289	17	enforcement	enforcement	NOUN
ijtc-778	289	18	activities	activity	NOUN
ijtc-778	289	19	:	:	PUNCT
ijtc-778	289	20	the	the	DET
ijtc-778	289	21	dgt	dgt	PROPN
ijtc-778	289	22	collaborates	collaborate	VERB
ijtc-778	289	23	with	with	ADP
ijtc-778	289	24	various	various	ADJ
ijtc-778	289	25	functions	function	NOUN
ijtc-778	289	26	such	such	ADJ
ijtc-778	289	27	as	as	ADP
ijtc-778	289	28	supervision	supervision	NOUN
ijtc-778	289	29	,	,	PUNCT
ijtc-778	289	30	examination	examination	NOUN
ijtc-778	289	31	,	,	PUNCT
ijtc-778	289	32	intelligence	intelligence	NOUN
ijtc-778	289	33	,	,	PUNCT
ijtc-778	289	34	and	and	CCONJ
ijtc-778	289	35	other	other	ADJ
ijtc-778	289	36	related	related	ADJ
ijtc-778	289	37	units	unit	NOUN
ijtc-778	289	38	.	.	PUNCT
ijtc-778	290	1	in	in	ADP
ijtc-778	290	2	this	this	DET
ijtc-778	290	3	cooperation	cooperation	NOUN
ijtc-778	290	4	,	,	PUNCT
ijtc-778	290	5	there	there	PRON
ijtc-778	290	6	is	be	VERB
ijtc-778	290	7	an	an	DET
ijtc-778	290	8	exchange	exchange	NOUN
ijtc-778	290	9	of	of	ADP
ijtc-778	290	10	information	information	NOUN
ijtc-778	290	11	,	,	PUNCT
ijtc-778	290	12	coordination	coordination	NOUN
ijtc-778	290	13	of	of	ADP
ijtc-778	290	14	actions	action	NOUN
ijtc-778	290	15	,	,	PUNCT
ijtc-778	290	16	and	and	CCONJ
ijtc-778	290	17	effective	effective	ADJ
ijtc-778	290	18	resource	resource	NOUN
ijtc-778	290	19	utilization	utilization	NOUN
ijtc-778	290	20	to	to	PART
ijtc-778	290	21	identify	identify	VERB
ijtc-778	290	22	potential	potential	ADJ
ijtc-778	290	23	tax	tax	NOUN
ijtc-778	290	24	violations	violation	NOUN
ijtc-778	290	25	.	.	PUNCT
ijtc-778	291	1	2	2	X
ijtc-778	291	2	)	)	PUNCT
ijtc-778	291	3	synergy	synergy	NOUN
ijtc-778	291	4	with	with	ADP
ijtc-778	291	5	law	law	NOUN
ijtc-778	291	6	enforcement	enforcement	NOUN
ijtc-778	291	7	agencies	agency	NOUN
ijtc-778	291	8	:	:	PUNCT
ijtc-778	291	9	the	the	DET
ijtc-778	291	10	dgt	dgt	NOUN
ijtc-778	291	11	establishes	establish	VERB
ijtc-778	291	12	synergy	synergy	NOUN
ijtc-778	291	13	with	with	ADP
ijtc-778	291	14	law	law	NOUN
ijtc-778	291	15	enforcement	enforcement	NOUN
ijtc-778	291	16	agencies	agency	NOUN
ijtc-778	291	17	such	such	ADJ
ijtc-778	291	18	as	as	ADP
ijtc-778	291	19	the	the	DET
ijtc-778	291	20	police	police	NOUN
ijtc-778	291	21	and	and	CCONJ
ijtc-778	291	22	the	the	DET
ijtc-778	291	23	prosecutor	prosecutor	NOUN
ijtc-778	291	24	's	's	PART
ijtc-778	291	25	office	office	NOUN
ijtc-778	291	26	through	through	ADP
ijtc-778	291	27	coordination	coordination	NOUN
ijtc-778	291	28	and	and	CCONJ
ijtc-778	291	29	joint	joint	ADJ
ijtc-778	291	30	investigations	investigation	NOUN
ijtc-778	291	31	.	.	PUNCT
ijtc-778	292	1	the	the	DET
ijtc-778	292	2	aim	aim	NOUN
ijtc-778	292	3	is	be	AUX
ijtc-778	292	4	to	to	PART
ijtc-778	292	5	enhance	enhance	VERB
ijtc-778	292	6	the	the	DET
ijtc-778	292	7	effectiveness	effectiveness	NOUN
ijtc-778	292	8	of	of	ADP
ijtc-778	292	9	handling	handle	VERB
ijtc-778	292	10	tax	tax	NOUN
ijtc-778	292	11	-	-	PUNCT
ijtc-778	292	12	related	relate	VERB
ijtc-778	292	13	crimes	crime	NOUN
ijtc-778	292	14	by	by	ADP
ijtc-778	292	15	leveraging	leverage	VERB
ijtc-778	292	16	the	the	DET
ijtc-778	292	17	expertise	expertise	NOUN
ijtc-778	292	18	and	and	CCONJ
ijtc-778	292	19	authority	authority	NOUN
ijtc-778	292	20	of	of	ADP
ijtc-778	292	21	each	each	DET
ijtc-778	292	22	party	party	NOUN
ijtc-778	292	23	.	.	PUNCT
ijtc-778	293	1	3	3	X
ijtc-778	293	2	)	)	PUNCT
ijtc-778	293	3	harmonization	harmonization	NOUN
ijtc-778	293	4	of	of	ADP
ijtc-778	293	5	regulations	regulation	NOUN
ijtc-778	293	6	with	with	ADP
ijtc-778	293	7	law	law	NOUN
ijtc-778	293	8	enforcement	enforcement	NOUN
ijtc-778	293	9	policies	policy	NOUN
ijtc-778	293	10	:	:	PUNCT
ijtc-778	293	11	the	the	DET
ijtc-778	293	12	dgt	dgt	NOUN
ijtc-778	293	13	harmonizes	harmonize	VERB
ijtc-778	293	14	tax	tax	NOUN
ijtc-778	293	15	regulations	regulation	NOUN
ijtc-778	293	16	with	with	ADP
ijtc-778	293	17	law	law	NOUN
ijtc-778	293	18	enforcement	enforcement	NOUN
ijtc-778	293	19	policies	policy	NOUN
ijtc-778	293	20	.	.	PUNCT
ijtc-778	294	1	if	if	SCONJ
ijtc-778	294	2	there	there	PRON
ijtc-778	294	3	are	be	VERB
ijtc-778	294	4	weaknesses	weakness	NOUN
ijtc-778	294	5	or	or	CCONJ
ijtc-778	294	6	legal	legal	ADJ
ijtc-778	294	7	loopholes	loophole	NOUN
ijtc-778	294	8	that	that	PRON
ijtc-778	294	9	can	can	AUX
ijtc-778	294	10	be	be	AUX
ijtc-778	294	11	exploited	exploit	VERB
ijtc-778	294	12	by	by	ADP
ijtc-778	294	13	offenders	offender	NOUN
ijtc-778	294	14	,	,	PUNCT
ijtc-778	294	15	the	the	DET
ijtc-778	294	16	dgt	dgt	NOUN
ijtc-778	294	17	strives	strive	VERB
ijtc-778	294	18	to	to	PART
ijtc-778	294	19	improve	improve	VERB
ijtc-778	294	20	and	and	CCONJ
ijtc-778	294	21	refine	refine	VERB
ijtc-778	294	22	tax	tax	NOUN
ijtc-778	294	23	regulations	regulation	NOUN
ijtc-778	294	24	to	to	PART
ijtc-778	294	25	strengthen	strengthen	VERB
ijtc-778	294	26	law	law	NOUN
ijtc-778	294	27	enforcement	enforcement	NOUN
ijtc-778	294	28	efforts	effort	NOUN
ijtc-778	294	29	.	.	PUNCT
ijtc-778	295	1	4	4	X
ijtc-778	295	2	)	)	PUNCT
ijtc-778	295	3	law	law	NOUN
ijtc-778	295	4	enforcement	enforcement	NOUN
ijtc-778	295	5	that	that	PRON
ijtc-778	295	6	provides	provide	VERB
ijtc-778	295	7	legal	legal	ADJ
ijtc-778	295	8	certainty	certainty	NOUN
ijtc-778	295	9	:	:	PUNCT
ijtc-778	295	10	the	the	DET
ijtc-778	295	11	dgt	dgt	PROPN
ijtc-778	295	12	conducts	conduct	VERB
ijtc-778	295	13	law	law	NOUN
ijtc-778	295	14	enforcement	enforcement	NOUN
ijtc-778	295	15	based	base	VERB
ijtc-778	295	16	on	on	ADP
ijtc-778	295	17	the	the	DET
ijtc-778	295	18	principle	principle	NOUN
ijtc-778	295	19	of	of	ADP
ijtc-778	295	20	providing	provide	VERB
ijtc-778	295	21	legal	legal	ADJ
ijtc-778	295	22	certainty	certainty	NOUN
ijtc-778	295	23	to	to	ADP
ijtc-778	295	24	taxpayers	taxpayer	NOUN
ijtc-778	295	25	.	.	PUNCT
ijtc-778	296	1	this	this	PRON
ijtc-778	296	2	involves	involve	VERB
ijtc-778	296	3	the	the	DET
ijtc-778	296	4	use	use	NOUN
ijtc-778	296	5	of	of	ADP
ijtc-778	296	6	clear	clear	ADJ
ijtc-778	296	7	procedures	procedure	NOUN
ijtc-778	296	8	,	,	PUNCT
ijtc-778	296	9	respect	respect	NOUN
ijtc-778	296	10	for	for	ADP
ijtc-778	296	11	taxpayers	taxpayer	NOUN
ijtc-778	296	12	'	'	PART
ijtc-778	296	13	rights	right	NOUN
ijtc-778	296	14	,	,	PUNCT
ijtc-778	296	15	and	and	CCONJ
ijtc-778	296	16	protection	protection	NOUN
ijtc-778	296	17	of	of	ADP
ijtc-778	296	18	the	the	DET
ijtc-778	296	19	legitimate	legitimate	ADJ
ijtc-778	296	20	interests	interest	NOUN
ijtc-778	296	21	of	of	ADP
ijtc-778	296	22	taxpayers	taxpayer	NOUN
ijtc-778	296	23	.	.	PUNCT
ijtc-778	297	1	the	the	DET
ijtc-778	297	2	implementation	implementation	NOUN
ijtc-778	297	3	of	of	ADP
ijtc-778	297	4	comprehensive	comprehensive	ADJ
ijtc-778	297	5	legal	legal	ADJ
ijtc-778	297	6	regulations	regulation	NOUN
ijtc-778	297	7	in	in	ADP
ijtc-778	297	8	the	the	DET
ijtc-778	297	9	field	field	NOUN
ijtc-778	297	10	of	of	ADP
ijtc-778	297	11	taxation	taxation	NOUN
ijtc-778	297	12	in	in	ADP
ijtc-778	297	13	indonesia	indonesia	PROPN
ijtc-778	297	14	aims	aim	VERB
ijtc-778	297	15	to	to	PART
ijtc-778	297	16	achieve	achieve	VERB
ijtc-778	297	17	optimal	optimal	ADJ
ijtc-778	297	18	state	state	NOUN
ijtc-778	297	19	revenue	revenue	NOUN
ijtc-778	297	20	through	through	ADP
ijtc-778	297	21	effective	effective	ADJ
ijtc-778	297	22	and	and	CCONJ
ijtc-778	297	23	fair	fair	ADJ
ijtc-778	297	24	enforcement	enforcement	NOUN
ijtc-778	297	25	while	while	SCONJ
ijtc-778	297	26	protecting	protect	VERB
ijtc-778	297	27	the	the	DET
ijtc-778	297	28	rights	right	NOUN
ijtc-778	297	29	and	and	CCONJ
ijtc-778	297	30	interests	interest	NOUN
ijtc-778	297	31	of	of	ADP
ijtc-778	297	32	taxpayers	taxpayer	NOUN
ijtc-778	297	33	.	.	PUNCT
ijtc-778	298	1	these	these	DET
ijtc-778	298	2	regulations	regulation	NOUN
ijtc-778	298	3	provide	provide	VERB
ijtc-778	298	4	clarity	clarity	NOUN
ijtc-778	298	5	,	,	PUNCT
ijtc-778	298	6	consistency	consistency	NOUN
ijtc-778	298	7	,	,	PUNCT
ijtc-778	298	8	and	and	CCONJ
ijtc-778	298	9	transparency	transparency	NOUN
ijtc-778	298	10	,	,	PUNCT
ijtc-778	298	11	ensuring	ensure	VERB
ijtc-778	298	12	that	that	SCONJ
ijtc-778	298	13	taxpayers	taxpayer	NOUN
ijtc-778	298	14	are	be	AUX
ijtc-778	298	15	aware	aware	ADJ
ijtc-778	298	16	of	of	ADP
ijtc-778	298	17	their	their	PRON
ijtc-778	298	18	rights	right	NOUN
ijtc-778	298	19	and	and	CCONJ
ijtc-778	298	20	obligations	obligation	NOUN
ijtc-778	298	21	.	.	PUNCT
ijtc-778	299	1	the	the	DET
ijtc-778	299	2	directorate	directorate	ADJ
ijtc-778	299	3	general	general	NOUN
ijtc-778	299	4	of	of	ADP
ijtc-778	299	5	taxes	taxis	NOUN
ijtc-778	299	6	(	(	PUNCT
ijtc-778	299	7	dgt	dgt	NOUN
ijtc-778	299	8	)	)	PUNCT
ijtc-778	299	9	plays	play	VERB
ijtc-778	299	10	a	a	DET
ijtc-778	299	11	crucial	crucial	ADJ
ijtc-778	299	12	role	role	NOUN
ijtc-778	299	13	in	in	ADP
ijtc-778	299	14	enforcing	enforce	VERB
ijtc-778	299	15	tax	tax	NOUN
ijtc-778	299	16	laws	law	NOUN
ijtc-778	299	17	,	,	PUNCT
ijtc-778	299	18	conducting	conduct	VERB
ijtc-778	299	19	audits	audits	NOUN
ijtc-778	299	20	,	,	PUNCT
ijtc-778	299	21	investigations	investigation	NOUN
ijtc-778	299	22	,	,	PUNCT
ijtc-778	299	23	and	and	CCONJ
ijtc-778	299	24	imposing	impose	VERB
ijtc-778	299	25	penalties	penalty	NOUN
ijtc-778	299	26	to	to	PART
ijtc-778	299	27	ensure	ensure	VERB
ijtc-778	299	28	compliance	compliance	NOUN
ijtc-778	299	29	and	and	CCONJ
ijtc-778	299	30	deter	deter	VERB
ijtc-778	299	31	tax	tax	NOUN
ijtc-778	299	32	evasion	evasion	NOUN
ijtc-778	299	33	.	.	PUNCT
ijtc-778	300	1	however	however	ADV
ijtc-778	300	2	,	,	PUNCT
ijtc-778	300	3	challenges	challenge	NOUN
ijtc-778	300	4	such	such	ADJ
ijtc-778	300	5	as	as	ADP
ijtc-778	300	6	limited	limited	ADJ
ijtc-778	300	7	resources	resource	NOUN
ijtc-778	300	8	and	and	CCONJ
ijtc-778	300	9	evolving	evolve	VERB
ijtc-778	300	10	tax	tax	NOUN
ijtc-778	300	11	evasion	evasion	NOUN
ijtc-778	300	12	schemes	scheme	NOUN
ijtc-778	300	13	persist	persist	VERB
ijtc-778	300	14	,	,	PUNCT
ijtc-778	300	15	requiring	require	VERB
ijtc-778	300	16	continuous	continuous	ADJ
ijtc-778	300	17	updates	update	NOUN
ijtc-778	300	18	and	and	CCONJ
ijtc-778	300	19	adaptations	adaptation	NOUN
ijtc-778	300	20	.	.	PUNCT
ijtc-778	301	1	it	it	PRON
ijtc-778	301	2	is	be	AUX
ijtc-778	301	3	important	important	ADJ
ijtc-778	301	4	to	to	PART
ijtc-778	301	5	prioritize	prioritize	VERB
ijtc-778	301	6	fairness	fairness	NOUN
ijtc-778	301	7	,	,	PUNCT
ijtc-778	301	8	protect	protect	VERB
ijtc-778	301	9	taxpayer	taxpayer	NOUN
ijtc-778	301	10	rights	right	NOUN
ijtc-778	301	11	,	,	PUNCT
ijtc-778	301	12	and	and	CCONJ
ijtc-778	301	13	engage	engage	VERB
ijtc-778	301	14	in	in	ADP
ijtc-778	301	15	international	international	ADJ
ijtc-778	301	16	cooperation	cooperation	NOUN
ijtc-778	301	17	to	to	PART
ijtc-778	301	18	combat	combat	VERB
ijtc-778	301	19	tax	tax	NOUN
ijtc-778	301	20	evasion	evasion	NOUN
ijtc-778	301	21	and	and	CCONJ
ijtc-778	301	22	promote	promote	VERB
ijtc-778	301	23	transparency	transparency	NOUN
ijtc-778	301	24	.	.	PUNCT
ijtc-778	302	1	the	the	DET
ijtc-778	302	2	positive	positive	ADJ
ijtc-778	302	3	performance	performance	NOUN
ijtc-778	302	4	of	of	ADP
ijtc-778	302	5	the	the	DET
ijtc-778	302	6	dgt	dgt	NOUN
ijtc-778	302	7	in	in	ADP
ijtc-778	302	8	2021	2021	NUM
ijtc-778	302	9	,	,	PUNCT
ijtc-778	302	10	including	include	VERB
ijtc-778	302	11	taxpayer	taxpayer	NOUN
ijtc-778	302	12	corrections	correction	NOUN
ijtc-778	302	13	,	,	PUNCT
ijtc-778	302	14	revenue	revenue	NOUN
ijtc-778	302	15	recovery	recovery	NOUN
ijtc-778	302	16	,	,	PUNCT
ijtc-778	302	17	and	and	CCONJ
ijtc-778	302	18	collaboration	collaboration	NOUN
ijtc-778	302	19	in	in	ADP
ijtc-778	302	20	law	law	NOUN
ijtc-778	302	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	302	22	juridical	juridical	ADJ
ijtc-778	302	23	analysis	analysis	NOUN
ijtc-778	302	24	of	of	ADP
ijtc-778	302	25	tax	tax	NOUN
ijtc-778	302	26	criminal	criminal	ADJ
ijtc-778	302	27	law	law	NOUN
ijtc-778	302	28	enforcement	enforcement	NOUN
ijtc-778	302	29	:	:	PUNCT
ijtc-778	302	30	an	an	DET
ijtc-778	302	31	overview	overview	NOUN
ijtc-778	302	32	of	of	ADP
ijtc-778	302	33	legal	legal	ADJ
ijtc-778	302	34	regulations	regulation	NOUN
ijtc-778	302	35	and	and	CCONJ
ijtc-778	302	36	its	its	PRON
ijtc-778	302	37	implementation	implementation	NOUN
ijtc-778	302	38	in	in	ADP
ijtc-778	302	39	indonesia	indonesia	PROPN
ijtc-778	302	40	silalahi	silalahi	NOUN
ijtc-778	302	41	578	578	NUM
ijtc-778	302	42	|	|	ADV
ijtc-778	302	43	ilomata	ilomata	PROPN
ijtc-778	302	44	international	international	ADJ
ijtc-778	302	45	journal	journal	NOUN
ijtc-778	302	46	of	of	ADP
ijtc-778	302	47	tax	tax	PROPN
ijtc-778	302	48	&	&	CCONJ
ijtc-778	302	49	accounting	account	VERB
ijtc-778	302	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	302	51	enforcement	enforcement	NOUN
ijtc-778	302	52	,	,	PUNCT
ijtc-778	302	53	reflects	reflect	VERB
ijtc-778	302	54	the	the	DET
ijtc-778	302	55	progress	progress	NOUN
ijtc-778	302	56	made	make	VERB
ijtc-778	302	57	in	in	ADP
ijtc-778	302	58	enforcing	enforce	VERB
ijtc-778	302	59	tax	tax	NOUN
ijtc-778	302	60	regulations	regulation	NOUN
ijtc-778	302	61	and	and	CCONJ
ijtc-778	302	62	combating	combat	VERB
ijtc-778	302	63	tax	tax	NOUN
ijtc-778	302	64	crimes	crime	NOUN
ijtc-778	302	65	.	.	PUNCT
ijtc-778	303	1	(	(	PUNCT
ijtc-778	303	2	evans	evans	PROPN
ijtc-778	303	3	2019	2019	NUM
ijtc-778	303	4	)	)	PUNCT
ijtc-778	303	5	the	the	DET
ijtc-778	303	6	performance	performance	NOUN
ijtc-778	303	7	of	of	ADP
ijtc-778	303	8	the	the	DET
ijtc-778	303	9	preliminary	preliminary	ADJ
ijtc-778	303	10	evidence	evidence	NOUN
ijtc-778	303	11	examination	examination	NOUN
ijtc-778	303	12	by	by	ADP
ijtc-778	303	13	the	the	DET
ijtc-778	303	14	directorate	directorate	ADJ
ijtc-778	303	15	general	general	NOUN
ijtc-778	303	16	of	of	ADP
ijtc-778	303	17	taxes	taxis	NOUN
ijtc-778	303	18	during	during	ADP
ijtc-778	303	19	2021	2021	NUM
ijtc-778	303	20	can	can	AUX
ijtc-778	303	21	be	be	AUX
ijtc-778	303	22	summarized	summarize	VERB
ijtc-778	303	23	as	as	SCONJ
ijtc-778	303	24	follows	follow	VERB
ijtc-778	303	25	:	:	PUNCT
ijtc-778	303	26	source	source	NOUN
ijtc-778	303	27	:	:	PUNCT
ijtc-778	303	28	directorate	directorate	NOUN
ijtc-778	303	29	of	of	ADP
ijtc-778	303	30	law	law	NOUN
ijtc-778	303	31	enforcement	enforcement	NOUN
ijtc-778	303	32	,	,	PUNCT
ijtc-778	303	33	directorate	directorate	ADJ
ijtc-778	303	34	general	general	NOUN
ijtc-778	303	35	of	of	ADP
ijtc-778	303	36	taxes	taxis	NOUN
ijtc-778	303	37	(	(	PUNCT
ijtc-778	303	38	dgt	dgt	NOUN
ijtc-778	303	39	)	)	PUNCT
ijtc-778	303	40	in	in	ADP
ijtc-778	303	41	conducting	conduct	VERB
ijtc-778	303	42	tax	tax	NOUN
ijtc-778	303	43	crime	crime	NOUN
ijtc-778	303	44	investigations	investigation	NOUN
ijtc-778	303	45	,	,	PUNCT
ijtc-778	303	46	the	the	DET
ijtc-778	303	47	directorate	directorate	ADJ
ijtc-778	303	48	general	general	NOUN
ijtc-778	303	49	of	of	ADP
ijtc-778	303	50	taxes	taxis	NOUN
ijtc-778	303	51	(	(	PUNCT
ijtc-778	303	52	dgt	dgt	NOUN
ijtc-778	303	53	)	)	PUNCT
ijtc-778	303	54	in	in	ADP
ijtc-778	303	55	indonesia	indonesia	PROPN
ijtc-778	303	56	employs	employ	VERB
ijtc-778	303	57	joint	joint	ADJ
ijtc-778	303	58	investigations	investigation	NOUN
ijtc-778	303	59	with	with	ADP
ijtc-778	303	60	the	the	DET
ijtc-778	303	61	directorate	directorate	ADJ
ijtc-778	303	62	general	general	NOUN
ijtc-778	303	63	of	of	ADP
ijtc-778	303	64	customs	custom	NOUN
ijtc-778	303	65	and	and	CCONJ
ijtc-778	303	66	excise	excise	NOUN
ijtc-778	303	67	and	and	CCONJ
ijtc-778	303	68	other	other	ADJ
ijtc-778	303	69	relevant	relevant	ADJ
ijtc-778	303	70	institutions	institution	NOUN
ijtc-778	303	71	.	.	PUNCT
ijtc-778	304	1	these	these	DET
ijtc-778	304	2	collaborative	collaborative	ADJ
ijtc-778	304	3	efforts	effort	NOUN
ijtc-778	304	4	are	be	AUX
ijtc-778	304	5	required	require	VERB
ijtc-778	304	6	to	to	PART
ijtc-778	304	7	uncover	uncover	VERB
ijtc-778	304	8	tax	tax	NOUN
ijtc-778	304	9	crimes	crime	NOUN
ijtc-778	304	10	,	,	PUNCT
ijtc-778	304	11	prosecute	prosecute	VERB
ijtc-778	304	12	offenders	offender	NOUN
ijtc-778	304	13	,	,	PUNCT
ijtc-778	304	14	and	and	CCONJ
ijtc-778	304	15	maximize	maximize	VERB
ijtc-778	304	16	state	state	NOUN
ijtc-778	304	17	revenue	revenue	NOUN
ijtc-778	304	18	.	.	PUNCT
ijtc-778	305	1	in	in	ADP
ijtc-778	305	2	2021	2021	NUM
ijtc-778	305	3	,	,	PUNCT
ijtc-778	305	4	the	the	DET
ijtc-778	305	5	dgt	dgt	NOUN
ijtc-778	305	6	implemented	implement	VERB
ijtc-778	305	7	various	various	ADJ
ijtc-778	305	8	strategies	strategy	NOUN
ijtc-778	305	9	,	,	PUNCT
ijtc-778	305	10	including	include	VERB
ijtc-778	305	11	integrated	integrate	VERB
ijtc-778	305	12	investigations	investigation	NOUN
ijtc-778	305	13	with	with	ADP
ijtc-778	305	14	money	money	NOUN
ijtc-778	305	15	laundering	laundering	NOUN
ijtc-778	305	16	offenses	offense	NOUN
ijtc-778	305	17	,	,	PUNCT
ijtc-778	305	18	asset	asset	NOUN
ijtc-778	305	19	tracing	tracing	NOUN
ijtc-778	305	20	,	,	PUNCT
ijtc-778	305	21	establishment	establishment	NOUN
ijtc-778	305	22	of	of	ADP
ijtc-778	305	23	a	a	DET
ijtc-778	305	24	task	task	NOUN
ijtc-778	305	25	force	force	NOUN
ijtc-778	305	26	,	,	PUNCT
ijtc-778	305	27	strengthening	strengthen	VERB
ijtc-778	305	28	the	the	DET
ijtc-778	305	29	role	role	NOUN
ijtc-778	305	30	of	of	ADP
ijtc-778	305	31	the	the	DET
ijtc-778	305	32	judiciary	judiciary	NOUN
ijtc-778	305	33	and	and	CCONJ
ijtc-778	305	34	law	law	NOUN
ijtc-778	305	35	enforcement	enforcement	NOUN
ijtc-778	305	36	agencies	agency	NOUN
ijtc-778	305	37	,	,	PUNCT
ijtc-778	305	38	synergy	synergy	NOUN
ijtc-778	305	39	with	with	ADP
ijtc-778	305	40	anti	anti	ADJ
ijtc-778	305	41	-	-	ADJ
ijtc-778	305	42	corruption	corruption	ADJ
ijtc-778	305	43	efforts	effort	NOUN
ijtc-778	305	44	,	,	PUNCT
ijtc-778	305	45	data	datum	NOUN
ijtc-778	305	46	synchronization	synchronization	NOUN
ijtc-778	305	47	,	,	PUNCT
ijtc-778	305	48	and	and	CCONJ
ijtc-778	305	49	publication	publication	NOUN
ijtc-778	305	50	of	of	ADP
ijtc-778	305	51	investigative	investigative	ADJ
ijtc-778	305	52	activities	activity	NOUN
ijtc-778	305	53	.	.	PUNCT
ijtc-778	306	1	through	through	ADP
ijtc-778	306	2	such	such	ADJ
ijtc-778	306	3	measures	measure	NOUN
ijtc-778	306	4	,	,	PUNCT
ijtc-778	306	5	the	the	DET
ijtc-778	306	6	dgt	dgt	NOUN
ijtc-778	306	7	strives	strive	VERB
ijtc-778	306	8	to	to	PART
ijtc-778	306	9	enhance	enhance	VERB
ijtc-778	306	10	law	law	NOUN
ijtc-778	306	11	enforcement	enforcement	NOUN
ijtc-778	306	12	effectiveness	effectiveness	NOUN
ijtc-778	306	13	,	,	PUNCT
ijtc-778	306	14	recover	recover	NOUN
ijtc-778	306	15	lost	lose	VERB
ijtc-778	306	16	revenue	revenue	NOUN
ijtc-778	306	17	,	,	PUNCT
ijtc-778	306	18	and	and	CCONJ
ijtc-778	306	19	prevent	prevent	VERB
ijtc-778	306	20	future	future	ADJ
ijtc-778	306	21	tax	tax	NOUN
ijtc-778	306	22	crimes	crime	NOUN
ijtc-778	306	23	while	while	SCONJ
ijtc-778	306	24	promoting	promote	VERB
ijtc-778	306	25	transparency	transparency	NOUN
ijtc-778	306	26	and	and	CCONJ
ijtc-778	306	27	public	public	NOUN
ijtc-778	306	28	trust.(davis	trust.(davis	ADP
ijtc-778	306	29	2020	2020	NUM
ijtc-778	306	30	)	)	PUNCT
ijtc-778	306	31	the	the	DET
ijtc-778	306	32	joint	joint	ADJ
ijtc-778	306	33	investigations	investigation	NOUN
ijtc-778	306	34	conducted	conduct	VERB
ijtc-778	306	35	by	by	ADP
ijtc-778	306	36	the	the	DET
ijtc-778	306	37	dgt	dgt	NOUN
ijtc-778	306	38	have	have	AUX
ijtc-778	306	39	yielded	yield	VERB
ijtc-778	306	40	significant	significant	ADJ
ijtc-778	306	41	results	result	NOUN
ijtc-778	306	42	,	,	PUNCT
ijtc-778	306	43	including	include	VERB
ijtc-778	306	44	the	the	DET
ijtc-778	306	45	completion	completion	NOUN
ijtc-778	306	46	of	of	ADP
ijtc-778	306	47	preliminary	preliminary	ADJ
ijtc-778	306	48	evidence	evidence	NOUN
ijtc-778	306	49	examinations	examination	NOUN
ijtc-778	306	50	of	of	ADP
ijtc-778	306	51	taxpayers	taxpayer	NOUN
ijtc-778	306	52	through	through	ADP
ijtc-778	306	53	multidoor	multidoor	NOUN
ijtc-778	306	54	investigations	investigation	NOUN
ijtc-778	306	55	and	and	CCONJ
ijtc-778	306	56	the	the	DET
ijtc-778	306	57	utilization	utilization	NOUN
ijtc-778	306	58	of	of	ADP
ijtc-778	306	59	data	datum	NOUN
ijtc-778	306	60	from	from	ADP
ijtc-778	306	61	customs	custom	NOUN
ijtc-778	306	62	free	free	ADJ
ijtc-778	306	63	trade	trade	NOUN
ijtc-778	306	64	zone	zone	NOUN
ijtc-778	306	65	notices	notice	NOUN
ijtc-778	306	66	.	.	PUNCT
ijtc-778	307	1	these	these	DET
ijtc-778	307	2	collaborative	collaborative	ADJ
ijtc-778	307	3	efforts	effort	NOUN
ijtc-778	307	4	facilitate	facilitate	VERB
ijtc-778	307	5	the	the	DET
ijtc-778	307	6	sharing	sharing	NOUN
ijtc-778	307	7	of	of	ADP
ijtc-778	307	8	resources	resource	NOUN
ijtc-778	307	9	,	,	PUNCT
ijtc-778	307	10	knowledge	knowledge	NOUN
ijtc-778	307	11	,	,	PUNCT
ijtc-778	307	12	and	and	CCONJ
ijtc-778	307	13	experiences	experience	NOUN
ijtc-778	307	14	among	among	ADP
ijtc-778	307	15	institutions	institution	NOUN
ijtc-778	307	16	,	,	PUNCT
ijtc-778	307	17	strengthening	strengthen	VERB
ijtc-778	307	18	law	law	NOUN
ijtc-778	307	19	enforcement	enforcement	NOUN
ijtc-778	307	20	and	and	CCONJ
ijtc-778	307	21	improving	improve	VERB
ijtc-778	307	22	tax	tax	NOUN
ijtc-778	307	23	compliance	compliance	NOUN
ijtc-778	307	24	.	.	PUNCT
ijtc-778	308	1	the	the	DET
ijtc-778	308	2	dgt	dgt	PROPN
ijtc-778	308	3	has	have	AUX
ijtc-778	308	4	also	also	ADV
ijtc-778	308	5	focused	focus	VERB
ijtc-778	308	6	on	on	ADP
ijtc-778	308	7	tracing	trace	VERB
ijtc-778	308	8	,	,	PUNCT
ijtc-778	308	9	blocking	block	VERB
ijtc-778	308	10	,	,	PUNCT
ijtc-778	308	11	and	and	CCONJ
ijtc-778	308	12	seizing	seize	VERB
ijtc-778	308	13	assets	asset	NOUN
ijtc-778	308	14	related	relate	VERB
ijtc-778	308	15	to	to	ADP
ijtc-778	308	16	tax	tax	NOUN
ijtc-778	308	17	crimes	crime	NOUN
ijtc-778	308	18	,	,	PUNCT
ijtc-778	308	19	aiming	aim	VERB
ijtc-778	308	20	to	to	PART
ijtc-778	308	21	recover	recover	VERB
ijtc-778	308	22	losses	loss	NOUN
ijtc-778	308	23	to	to	ADP
ijtc-778	308	24	state	state	NOUN
ijtc-778	308	25	revenue	revenue	NOUN
ijtc-778	308	26	and	and	CCONJ
ijtc-778	308	27	deter	deter	VERB
ijtc-778	308	28	potential	potential	ADJ
ijtc-778	308	29	offenders	offender	NOUN
ijtc-778	308	30	.	.	PUNCT
ijtc-778	309	1	furthermore	furthermore	ADV
ijtc-778	309	2	,	,	PUNCT
ijtc-778	309	3	the	the	DET
ijtc-778	309	4	establishment	establishment	NOUN
ijtc-778	309	5	of	of	ADP
ijtc-778	309	6	a	a	DET
ijtc-778	309	7	task	task	NOUN
ijtc-778	309	8	force	force	NOUN
ijtc-778	309	9	,	,	PUNCT
ijtc-778	309	10	synergy	synergy	NOUN
ijtc-778	309	11	with	with	ADP
ijtc-778	309	12	anti	anti	ADJ
ijtc-778	309	13	-	-	ADJ
ijtc-778	309	14	corruption	corruption	ADJ
ijtc-778	309	15	efforts	effort	NOUN
ijtc-778	309	16	,	,	PUNCT
ijtc-778	309	17	and	and	CCONJ
ijtc-778	309	18	the	the	DET
ijtc-778	309	19	synchronization	synchronization	NOUN
ijtc-778	309	20	of	of	ADP
ijtc-778	309	21	investigation	investigation	NOUN
ijtc-778	309	22	information	information	NOUN
ijtc-778	309	23	system	system	NOUN
ijtc-778	309	24	data	datum	NOUN
ijtc-778	309	25	have	have	AUX
ijtc-778	309	26	enhanced	enhance	VERB
ijtc-778	309	27	coordination	coordination	NOUN
ijtc-778	309	28	,	,	PUNCT
ijtc-778	309	29	effectiveness	effectiveness	NOUN
ijtc-778	309	30	,	,	PUNCT
ijtc-778	309	31	and	and	CCONJ
ijtc-778	309	32	transparency	transparency	NOUN
ijtc-778	309	33	in	in	ADP
ijtc-778	309	34	addressing	address	VERB
ijtc-778	309	35	tax	tax	NOUN
ijtc-778	309	36	crimes	crime	NOUN
ijtc-778	309	37	.	.	PUNCT
ijtc-778	310	1	by	by	ADP
ijtc-778	310	2	implementing	implement	VERB
ijtc-778	310	3	these	these	DET
ijtc-778	310	4	strategies	strategy	NOUN
ijtc-778	310	5	,	,	PUNCT
ijtc-778	310	6	the	the	DET
ijtc-778	310	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	310	8	juridical	juridical	ADJ
ijtc-778	310	9	analysis	analysis	NOUN
ijtc-778	310	10	of	of	ADP
ijtc-778	310	11	tax	tax	NOUN
ijtc-778	310	12	criminal	criminal	ADJ
ijtc-778	310	13	law	law	NOUN
ijtc-778	310	14	enforcement	enforcement	NOUN
ijtc-778	310	15	:	:	PUNCT
ijtc-778	310	16	an	an	DET
ijtc-778	310	17	overview	overview	NOUN
ijtc-778	310	18	of	of	ADP
ijtc-778	310	19	legal	legal	ADJ
ijtc-778	310	20	regulations	regulation	NOUN
ijtc-778	310	21	and	and	CCONJ
ijtc-778	310	22	its	its	PRON
ijtc-778	310	23	implementation	implementation	NOUN
ijtc-778	310	24	in	in	ADP
ijtc-778	310	25	indonesia	indonesia	PROPN
ijtc-778	310	26	silalahi	silalahi	NOUN
ijtc-778	310	27	579	579	NUM
ijtc-778	310	28	|	|	ADV
ijtc-778	310	29	ilomata	ilomata	PROPN
ijtc-778	310	30	international	international	ADJ
ijtc-778	310	31	journal	journal	NOUN
ijtc-778	310	32	of	of	ADP
ijtc-778	310	33	tax	tax	PROPN
ijtc-778	310	34	&	&	CCONJ
ijtc-778	310	35	accounting	accounting	PROPN
ijtc-778	310	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	310	37	dgt	dgt	PROPN
ijtc-778	310	38	aims	aim	VERB
ijtc-778	310	39	to	to	PART
ijtc-778	310	40	prosecute	prosecute	VERB
ijtc-778	310	41	tax	tax	NOUN
ijtc-778	310	42	offenders	offender	NOUN
ijtc-778	310	43	,	,	PUNCT
ijtc-778	310	44	prevent	prevent	VERB
ijtc-778	310	45	future	future	ADJ
ijtc-778	310	46	tax	tax	NOUN
ijtc-778	310	47	crimes	crime	NOUN
ijtc-778	310	48	,	,	PUNCT
ijtc-778	310	49	and	and	CCONJ
ijtc-778	310	50	safeguard	safeguard	VERB
ijtc-778	310	51	state	state	NOUN
ijtc-778	310	52	revenue	revenue	NOUN
ijtc-778	310	53	for	for	ADP
ijtc-778	310	54	the	the	DET
ijtc-778	310	55	benefit	benefit	NOUN
ijtc-778	310	56	of	of	ADP
ijtc-778	310	57	the	the	DET
ijtc-778	310	58	indonesian	indonesian	ADJ
ijtc-778	310	59	society	society	NOUN
ijtc-778	310	60	as	as	ADP
ijtc-778	310	61	a	a	DET
ijtc-778	310	62	whole.(chen	whole.(chen	X
ijtc-778	310	63	2021	2021	NUM
ijtc-778	310	64	)	)	PUNCT
ijtc-778	310	65	finally	finally	ADV
ijtc-778	310	66	,	,	PUNCT
ijtc-778	310	67	effective	effective	ADJ
ijtc-778	310	68	criminal	criminal	ADJ
ijtc-778	310	69	law	law	NOUN
ijtc-778	310	70	enforcement	enforcement	NOUN
ijtc-778	310	71	in	in	ADP
ijtc-778	310	72	the	the	DET
ijtc-778	310	73	field	field	NOUN
ijtc-778	310	74	of	of	ADP
ijtc-778	310	75	taxation	taxation	NOUN
ijtc-778	310	76	is	be	AUX
ijtc-778	310	77	crucial	crucial	ADJ
ijtc-778	310	78	for	for	ADP
ijtc-778	310	79	maximizing	maximize	VERB
ijtc-778	310	80	state	state	NOUN
ijtc-778	310	81	revenue	revenue	NOUN
ijtc-778	310	82	and	and	CCONJ
ijtc-778	310	83	promoting	promote	VERB
ijtc-778	310	84	tax	tax	NOUN
ijtc-778	310	85	compliance	compliance	NOUN
ijtc-778	310	86	in	in	ADP
ijtc-778	310	87	indonesia	indonesia	PROPN
ijtc-778	310	88	.	.	PUNCT
ijtc-778	311	1	the	the	DET
ijtc-778	311	2	application	application	NOUN
ijtc-778	311	3	of	of	ADP
ijtc-778	311	4	criminal	criminal	ADJ
ijtc-778	311	5	provisions	provision	NOUN
ijtc-778	311	6	after	after	ADP
ijtc-778	311	7	administrative	administrative	ADJ
ijtc-778	311	8	law	law	NOUN
ijtc-778	311	9	enforcement	enforcement	NOUN
ijtc-778	311	10	ensures	ensure	VERB
ijtc-778	311	11	that	that	SCONJ
ijtc-778	311	12	tax	tax	NOUN
ijtc-778	311	13	offenders	offender	NOUN
ijtc-778	311	14	are	be	AUX
ijtc-778	311	15	held	hold	VERB
ijtc-778	311	16	accountable	accountable	ADJ
ijtc-778	311	17	for	for	ADP
ijtc-778	311	18	their	their	PRON
ijtc-778	311	19	actions	action	NOUN
ijtc-778	311	20	.	.	PUNCT
ijtc-778	312	1	the	the	DET
ijtc-778	312	2	research	research	NOUN
ijtc-778	312	3	on	on	ADP
ijtc-778	312	4	the	the	DET
ijtc-778	312	5	juridical	juridical	ADJ
ijtc-778	312	6	analysis	analysis	NOUN
ijtc-778	312	7	of	of	ADP
ijtc-778	312	8	criminal	criminal	ADJ
ijtc-778	312	9	law	law	NOUN
ijtc-778	312	10	enforcement	enforcement	NOUN
ijtc-778	312	11	in	in	ADP
ijtc-778	312	12	taxation	taxation	NOUN
ijtc-778	312	13	provides	provide	VERB
ijtc-778	312	14	valuable	valuable	ADJ
ijtc-778	312	15	insights	insight	NOUN
ijtc-778	312	16	for	for	ADP
ijtc-778	312	17	policy	policy	NOUN
ijtc-778	312	18	development	development	NOUN
ijtc-778	312	19	,	,	PUNCT
ijtc-778	312	20	increasing	increase	VERB
ijtc-778	312	21	public	public	ADJ
ijtc-778	312	22	awareness	awareness	NOUN
ijtc-778	312	23	,	,	PUNCT
ijtc-778	312	24	and	and	CCONJ
ijtc-778	312	25	improving	improve	VERB
ijtc-778	312	26	the	the	DET
ijtc-778	312	27	taxation	taxation	NOUN
ijtc-778	312	28	system	system	NOUN
ijtc-778	312	29	.	.	PUNCT
ijtc-778	313	1	the	the	DET
ijtc-778	313	2	use	use	NOUN
ijtc-778	313	3	of	of	ADP
ijtc-778	313	4	joint	joint	ADJ
ijtc-778	313	5	investigations	investigation	NOUN
ijtc-778	313	6	,	,	PUNCT
ijtc-778	313	7	integration	integration	NOUN
ijtc-778	313	8	with	with	ADP
ijtc-778	313	9	money	money	NOUN
ijtc-778	313	10	laundering	laundering	NOUN
ijtc-778	313	11	offenses	offense	NOUN
ijtc-778	313	12	,	,	PUNCT
ijtc-778	313	13	asset	asset	NOUN
ijtc-778	313	14	tracing	tracing	NOUN
ijtc-778	313	15	,	,	PUNCT
ijtc-778	313	16	and	and	CCONJ
ijtc-778	313	17	collaboration	collaboration	NOUN
ijtc-778	313	18	among	among	ADP
ijtc-778	313	19	relevant	relevant	ADJ
ijtc-778	313	20	institutions	institution	NOUN
ijtc-778	313	21	has	have	AUX
ijtc-778	313	22	proven	prove	VERB
ijtc-778	313	23	to	to	PART
ijtc-778	313	24	be	be	AUX
ijtc-778	313	25	effective	effective	ADJ
ijtc-778	313	26	in	in	ADP
ijtc-778	313	27	uncovering	uncover	VERB
ijtc-778	313	28	tax	tax	NOUN
ijtc-778	313	29	crimes	crime	NOUN
ijtc-778	313	30	and	and	CCONJ
ijtc-778	313	31	prosecuting	prosecute	VERB
ijtc-778	313	32	perpetrators	perpetrator	NOUN
ijtc-778	313	33	.	.	PUNCT
ijtc-778	314	1	the	the	DET
ijtc-778	314	2	efforts	effort	NOUN
ijtc-778	314	3	of	of	ADP
ijtc-778	314	4	the	the	DET
ijtc-778	314	5	directorate	directorate	ADJ
ijtc-778	314	6	general	general	NOUN
ijtc-778	314	7	of	of	ADP
ijtc-778	314	8	taxes	taxis	NOUN
ijtc-778	314	9	(	(	PUNCT
ijtc-778	314	10	dgt	dgt	NOUN
ijtc-778	314	11	)	)	PUNCT
ijtc-778	314	12	to	to	PART
ijtc-778	314	13	strengthen	strengthen	VERB
ijtc-778	314	14	the	the	DET
ijtc-778	314	15	role	role	NOUN
ijtc-778	314	16	of	of	ADP
ijtc-778	314	17	the	the	DET
ijtc-778	314	18	judiciary	judiciary	NOUN
ijtc-778	314	19	enhance	enhance	VERB
ijtc-778	314	20	coordination	coordination	NOUN
ijtc-778	314	21	between	between	ADP
ijtc-778	314	22	law	law	NOUN
ijtc-778	314	23	enforcement	enforcement	NOUN
ijtc-778	314	24	agencies	agency	NOUN
ijtc-778	314	25	,	,	PUNCT
ijtc-778	314	26	and	and	CCONJ
ijtc-778	314	27	promote	promote	VERB
ijtc-778	314	28	transparency	transparency	NOUN
ijtc-778	314	29	contribute	contribute	VERB
ijtc-778	314	30	to	to	ADP
ijtc-778	314	31	a	a	DET
ijtc-778	314	32	more	more	ADV
ijtc-778	314	33	robust	robust	ADJ
ijtc-778	314	34	and	and	CCONJ
ijtc-778	314	35	comprehensive	comprehensive	ADJ
ijtc-778	314	36	approach	approach	NOUN
ijtc-778	314	37	to	to	ADP
ijtc-778	314	38	combat	combat	NOUN
ijtc-778	314	39	tax	tax	NOUN
ijtc-778	314	40	offenses	offense	NOUN
ijtc-778	314	41	.	.	PUNCT
ijtc-778	315	1	by	by	ADP
ijtc-778	315	2	adopting	adopt	VERB
ijtc-778	315	3	these	these	DET
ijtc-778	315	4	strategies	strategy	NOUN
ijtc-778	315	5	,	,	PUNCT
ijtc-778	315	6	the	the	DET
ijtc-778	315	7	dgt	dgt	NOUN
ijtc-778	315	8	aims	aim	VERB
ijtc-778	315	9	to	to	PART
ijtc-778	315	10	enhance	enhance	VERB
ijtc-778	315	11	law	law	NOUN
ijtc-778	315	12	enforcement	enforcement	NOUN
ijtc-778	315	13	,	,	PUNCT
ijtc-778	315	14	recover	recover	VERB
ijtc-778	315	15	losses	loss	NOUN
ijtc-778	315	16	to	to	ADP
ijtc-778	315	17	state	state	NOUN
ijtc-778	315	18	revenue	revenue	NOUN
ijtc-778	315	19	,	,	PUNCT
ijtc-778	315	20	and	and	CCONJ
ijtc-778	315	21	foster	foster	VERB
ijtc-778	315	22	a	a	DET
ijtc-778	315	23	culture	culture	NOUN
ijtc-778	315	24	of	of	ADP
ijtc-778	315	25	tax	tax	NOUN
ijtc-778	315	26	compliance	compliance	NOUN
ijtc-778	315	27	in	in	ADP
ijtc-778	315	28	indonesia	indonesia	PROPN
ijtc-778	315	29	by	by	ADP
ijtc-778	315	30	implementing	implement	VERB
ijtc-778	315	31	these	these	DET
ijtc-778	315	32	strategies	strategy	NOUN
ijtc-778	315	33	,	,	PUNCT
ijtc-778	315	34	dgt	dgt	PROPN
ijtc-778	315	35	could	could	AUX
ijtc-778	315	36	enhance	enhance	VERB
ijtc-778	315	37	the	the	DET
ijtc-778	315	38	effectiveness	effectiveness	NOUN
ijtc-778	315	39	of	of	ADP
ijtc-778	315	40	law	law	NOUN
ijtc-778	315	41	enforcement	enforcement	NOUN
ijtc-778	315	42	in	in	ADP
ijtc-778	315	43	the	the	DET
ijtc-778	315	44	field	field	NOUN
ijtc-778	315	45	of	of	ADP
ijtc-778	315	46	taxation	taxation	NOUN
ijtc-778	315	47	,	,	PUNCT
ijtc-778	315	48	prosecute	prosecute	VERB
ijtc-778	315	49	tax	tax	NOUN
ijtc-778	315	50	offenders	offender	NOUN
ijtc-778	315	51	,	,	PUNCT
ijtc-778	315	52	recover	recover	VERB
ijtc-778	315	53	losses	loss	NOUN
ijtc-778	315	54	to	to	ADP
ijtc-778	315	55	state	state	NOUN
ijtc-778	315	56	revenue	revenue	NOUN
ijtc-778	315	57	,	,	PUNCT
ijtc-778	315	58	and	and	CCONJ
ijtc-778	315	59	prevent	prevent	VERB
ijtc-778	315	60	future	future	ADJ
ijtc-778	315	61	tax	tax	NOUN
ijtc-778	315	62	crimes	crime	NOUN
ijtc-778	315	63	.	.	PUNCT
ijtc-778	316	1	conclusions	conclusion	NOUN
ijtc-778	316	2	criminal	criminal	ADJ
ijtc-778	316	3	offenses	offense	NOUN
ijtc-778	316	4	in	in	ADP
ijtc-778	316	5	the	the	DET
ijtc-778	316	6	field	field	NOUN
ijtc-778	316	7	of	of	ADP
ijtc-778	316	8	taxation	taxation	NOUN
ijtc-778	316	9	are	be	AUX
ijtc-778	316	10	regulated	regulate	VERB
ijtc-778	316	11	by	by	ADP
ijtc-778	316	12	several	several	ADJ
ijtc-778	316	13	tax	tax	NOUN
ijtc-778	316	14	laws	law	NOUN
ijtc-778	316	15	and	and	CCONJ
ijtc-778	316	16	regulations	regulation	NOUN
ijtc-778	316	17	,	,	PUNCT
ijtc-778	316	18	such	such	ADJ
ijtc-778	316	19	as	as	ADP
ijtc-778	316	20	law	law	NOUN
ijtc-778	316	21	no	no	NOUN
ijtc-778	316	22	.	.	NOUN
ijtc-778	316	23	6	6	NUM
ijtc-778	316	24	of	of	ADP
ijtc-778	316	25	1983	1983	NUM
ijtc-778	316	26	on	on	ADP
ijtc-778	316	27	general	general	ADJ
ijtc-778	316	28	provisions	provision	NOUN
ijtc-778	316	29	and	and	CCONJ
ijtc-778	316	30	tax	tax	NOUN
ijtc-778	316	31	procedures	procedure	NOUN
ijtc-778	316	32	,	,	PUNCT
ijtc-778	316	33	law	law	NOUN
ijtc-778	316	34	no	no	NOUN
ijtc-778	316	35	.	.	PROPN
ijtc-778	316	36	12	12	NUM
ijtc-778	316	37	of	of	ADP
ijtc-778	316	38	1985	1985	NUM
ijtc-778	316	39	on	on	ADP
ijtc-778	316	40	land	land	NOUN
ijtc-778	316	41	and	and	CCONJ
ijtc-778	316	42	building	building	NOUN
ijtc-778	316	43	tax	tax	NOUN
ijtc-778	316	44	,	,	PUNCT
ijtc-778	316	45	law	law	NOUN
ijtc-778	316	46	no	no	NOUN
ijtc-778	316	47	.	.	PROPN
ijtc-778	316	48	13	13	NUM
ijtc-778	316	49	of	of	ADP
ijtc-778	316	50	1985	1985	NUM
ijtc-778	316	51	on	on	ADP
ijtc-778	316	52	stamp	stamp	NOUN
ijtc-778	316	53	duty	duty	NOUN
ijtc-778	316	54	,	,	PUNCT
ijtc-778	316	55	and	and	CCONJ
ijtc-778	316	56	law	law	NOUN
ijtc-778	316	57	no	no	INTJ
ijtc-778	316	58	.	.	NOUN
ijtc-778	316	59	19	19	NUM
ijtc-778	316	60	of	of	ADP
ijtc-778	316	61	2000	2000	NUM
ijtc-778	316	62	on	on	ADP
ijtc-778	316	63	tax	tax	NOUN
ijtc-778	316	64	collection	collection	NOUN
ijtc-778	316	65	by	by	ADP
ijtc-778	316	66	force	force	NOUN
ijtc-778	316	67	.	.	PUNCT
ijtc-778	317	1	perpetrators	perpetrator	NOUN
ijtc-778	317	2	of	of	ADP
ijtc-778	317	3	tax	tax	NOUN
ijtc-778	317	4	crimes	crime	NOUN
ijtc-778	317	5	include	include	VERB
ijtc-778	317	6	taxpayers	taxpayer	NOUN
ijtc-778	317	7	,	,	PUNCT
ijtc-778	317	8	tax	tax	NOUN
ijtc-778	317	9	officials	official	NOUN
ijtc-778	317	10	,	,	PUNCT
ijtc-778	317	11	and	and	CCONJ
ijtc-778	317	12	other	other	ADJ
ijtc-778	317	13	parties	party	NOUN
ijtc-778	317	14	involved	involve	VERB
ijtc-778	317	15	in	in	ADP
ijtc-778	317	16	tax	tax	NOUN
ijtc-778	317	17	rights	right	NOUN
ijtc-778	317	18	and	and	CCONJ
ijtc-778	317	19	obligations	obligation	NOUN
ijtc-778	317	20	,	,	PUNCT
ijtc-778	317	21	while	while	SCONJ
ijtc-778	317	22	the	the	DET
ijtc-778	317	23	victims	victim	NOUN
ijtc-778	317	24	of	of	ADP
ijtc-778	317	25	tax	tax	NOUN
ijtc-778	317	26	crimes	crime	NOUN
ijtc-778	317	27	are	be	AUX
ijtc-778	317	28	the	the	DET
ijtc-778	317	29	state	state	NOUN
ijtc-778	317	30	and	and	CCONJ
ijtc-778	317	31	taxpayers	taxpayer	NOUN
ijtc-778	317	32	.	.	PUNCT
ijtc-778	318	1	the	the	DET
ijtc-778	318	2	application	application	NOUN
ijtc-778	318	3	of	of	ADP
ijtc-778	318	4	criminal	criminal	ADJ
ijtc-778	318	5	law	law	NOUN
ijtc-778	318	6	in	in	ADP
ijtc-778	318	7	the	the	DET
ijtc-778	318	8	field	field	NOUN
ijtc-778	318	9	of	of	ADP
ijtc-778	318	10	taxation	taxation	NOUN
ijtc-778	318	11	is	be	AUX
ijtc-778	318	12	done	do	VERB
ijtc-778	318	13	after	after	SCONJ
ijtc-778	318	14	administrative	administrative	ADJ
ijtc-778	318	15	law	law	NOUN
ijtc-778	318	16	enforcement	enforcement	NOUN
ijtc-778	318	17	has	have	AUX
ijtc-778	318	18	been	be	AUX
ijtc-778	318	19	completed	complete	VERB
ijtc-778	318	20	,	,	PUNCT
ijtc-778	318	21	as	as	SCONJ
ijtc-778	318	22	criminal	criminal	ADJ
ijtc-778	318	23	provisions	provision	NOUN
ijtc-778	318	24	in	in	ADP
ijtc-778	318	25	tax	tax	NOUN
ijtc-778	318	26	laws	law	NOUN
ijtc-778	318	27	are	be	AUX
ijtc-778	318	28	considered	consider	VERB
ijtc-778	318	29	as	as	ADP
ijtc-778	318	30	ultimum	ultimum	ADJ
ijtc-778	318	31	remedium	remedium	NOUN
ijtc-778	318	32	.	.	PUNCT
ijtc-778	319	1	the	the	DET
ijtc-778	319	2	enforcement	enforcement	NOUN
ijtc-778	319	3	of	of	ADP
ijtc-778	319	4	criminal	criminal	ADJ
ijtc-778	319	5	law	law	NOUN
ijtc-778	319	6	in	in	ADP
ijtc-778	319	7	taxation	taxation	NOUN
ijtc-778	319	8	in	in	ADP
ijtc-778	319	9	indonesia	indonesia	PROPN
ijtc-778	319	10	plays	play	VERB
ijtc-778	319	11	a	a	DET
ijtc-778	319	12	crucial	crucial	ADJ
ijtc-778	319	13	role	role	NOUN
ijtc-778	319	14	in	in	ADP
ijtc-778	319	15	maximizing	maximize	VERB
ijtc-778	319	16	state	state	NOUN
ijtc-778	319	17	revenue	revenue	NOUN
ijtc-778	319	18	.	.	PUNCT
ijtc-778	320	1	tax	tax	NOUN
ijtc-778	320	2	crimes	crime	NOUN
ijtc-778	320	3	are	be	AUX
ijtc-778	320	4	regulated	regulate	VERB
ijtc-778	320	5	by	by	ADP
ijtc-778	320	6	various	various	ADJ
ijtc-778	320	7	tax	tax	NOUN
ijtc-778	320	8	laws	law	NOUN
ijtc-778	320	9	,	,	PUNCT
ijtc-778	320	10	and	and	CCONJ
ijtc-778	320	11	criminal	criminal	ADJ
ijtc-778	320	12	provisions	provision	NOUN
ijtc-778	320	13	are	be	AUX
ijtc-778	320	14	considered	consider	VERB
ijtc-778	320	15	as	as	ADP
ijtc-778	320	16	a	a	DET
ijtc-778	320	17	last	last	ADJ
ijtc-778	320	18	resort	resort	NOUN
ijtc-778	320	19	after	after	ADP
ijtc-778	320	20	administrative	administrative	ADJ
ijtc-778	320	21	law	law	NOUN
ijtc-778	320	22	enforcement	enforcement	NOUN
ijtc-778	320	23	.	.	PUNCT
ijtc-778	321	1	the	the	DET
ijtc-778	321	2	application	application	NOUN
ijtc-778	321	3	of	of	ADP
ijtc-778	321	4	criminal	criminal	ADJ
ijtc-778	321	5	law	law	NOUN
ijtc-778	321	6	involves	involve	VERB
ijtc-778	321	7	preliminary	preliminary	ADJ
ijtc-778	321	8	evidence	evidence	NOUN
ijtc-778	321	9	examination	examination	NOUN
ijtc-778	321	10	,	,	PUNCT
ijtc-778	321	11	investigation	investigation	NOUN
ijtc-778	321	12	,	,	PUNCT
ijtc-778	321	13	and	and	CCONJ
ijtc-778	321	14	prosecution	prosecution	NOUN
ijtc-778	321	15	,	,	PUNCT
ijtc-778	321	16	with	with	SCONJ
ijtc-778	321	17	the	the	DET
ijtc-778	321	18	aim	aim	NOUN
ijtc-778	321	19	of	of	ADP
ijtc-778	321	20	holding	hold	VERB
ijtc-778	321	21	perpetrators	perpetrator	NOUN
ijtc-778	321	22	accountable	accountable	VERB
ijtc-778	321	23	and	and	CCONJ
ijtc-778	321	24	deterring	deter	VERB
ijtc-778	321	25	tax	tax	NOUN
ijtc-778	321	26	evasion	evasion	NOUN
ijtc-778	321	27	.	.	PUNCT
ijtc-778	322	1	the	the	DET
ijtc-778	322	2	research	research	NOUN
ijtc-778	322	3	on	on	ADP
ijtc-778	322	4	the	the	DET
ijtc-778	322	5	juridical	juridical	ADJ
ijtc-778	322	6	analysis	analysis	NOUN
ijtc-778	322	7	of	of	ADP
ijtc-778	322	8	criminal	criminal	ADJ
ijtc-778	322	9	law	law	NOUN
ijtc-778	322	10	enforcement	enforcement	NOUN
ijtc-778	322	11	in	in	ADP
ijtc-778	322	12	taxation	taxation	NOUN
ijtc-778	322	13	has	have	VERB
ijtc-778	322	14	important	important	ADJ
ijtc-778	322	15	implications	implication	NOUN
ijtc-778	322	16	,	,	PUNCT
ijtc-778	322	17	among	among	ADP
ijtc-778	322	18	others	other	NOUN
ijtc-778	322	19	are	be	AUX
ijtc-778	322	20	the	the	DET
ijtc-778	322	21	development	development	NOUN
ijtc-778	322	22	of	of	ADP
ijtc-778	322	23	more	more	ADV
ijtc-778	322	24	effective	effective	ADJ
ijtc-778	322	25	policies	policy	NOUN
ijtc-778	322	26	,	,	PUNCT
ijtc-778	322	27	increased	increase	VERB
ijtc-778	322	28	awareness	awareness	NOUN
ijtc-778	322	29	and	and	CCONJ
ijtc-778	322	30	understanding	understanding	NOUN
ijtc-778	322	31	among	among	ADP
ijtc-778	322	32	taxpayers	taxpayer	NOUN
ijtc-778	322	33	,	,	PUNCT
ijtc-778	322	34	and	and	CCONJ
ijtc-778	322	35	improvement	improvement	NOUN
ijtc-778	322	36	of	of	ADP
ijtc-778	322	37	the	the	DET
ijtc-778	322	38	taxation	taxation	NOUN
ijtc-778	322	39	system	system	NOUN
ijtc-778	322	40	.	.	PUNCT
ijtc-778	323	1	nevertheless	nevertheless	ADV
ijtc-778	323	2	,	,	PUNCT
ijtc-778	323	3	the	the	DET
ijtc-778	323	4	research	research	NOUN
ijtc-778	323	5	has	have	VERB
ijtc-778	323	6	limitations	limitation	NOUN
ijtc-778	323	7	such	such	ADJ
ijtc-778	323	8	as	as	ADP
ijtc-778	323	9	data	datum	NOUN
ijtc-778	323	10	availability	availability	NOUN
ijtc-778	323	11	,	,	PUNCT
ijtc-778	323	12	time	time	NOUN
ijtc-778	323	13	constraints	constraint	NOUN
ijtc-778	323	14	,	,	PUNCT
ijtc-778	323	15	legal	legal	ADJ
ijtc-778	323	16	complexity	complexity	NOUN
ijtc-778	323	17	,	,	PUNCT
ijtc-778	323	18	and	and	CCONJ
ijtc-778	323	19	generalizability	generalizability	NOUN
ijtc-778	323	20	.	.	PUNCT
ijtc-778	324	1	by	by	ADP
ijtc-778	324	2	considering	consider	VERB
ijtc-778	324	3	these	these	DET
ijtc-778	324	4	implications	implication	NOUN
ijtc-778	324	5	and	and	CCONJ
ijtc-778	324	6	limitations	limitation	NOUN
ijtc-778	324	7	,	,	PUNCT
ijtc-778	324	8	the	the	DET
ijtc-778	324	9	research	research	NOUN
ijtc-778	324	10	can	can	AUX
ijtc-778	324	11	contribute	contribute	VERB
ijtc-778	324	12	to	to	ADP
ijtc-778	324	13	enhancing	enhance	VERB
ijtc-778	324	14	the	the	DET
ijtc-778	324	15	effectiveness	effectiveness	NOUN
ijtc-778	324	16	of	of	ADP
ijtc-778	324	17	tax	tax	NOUN
ijtc-778	324	18	law	law	NOUN
ijtc-778	324	19	enforcement	enforcement	NOUN
ijtc-778	324	20	in	in	ADP
ijtc-778	324	21	indonesia	indonesia	PROPN
ijtc-778	324	22	and	and	CCONJ
ijtc-778	324	23	optimizing	optimize	VERB
ijtc-778	324	24	state	state	NOUN
ijtc-778	324	25	revenue	revenue	NOUN
ijtc-778	324	26	collection	collection	NOUN
ijtc-778	324	27	.	.	PUNCT
ijtc-778	325	1	furthermore	furthermore	ADV
ijtc-778	325	2	,	,	PUNCT
ijtc-778	325	3	the	the	DET
ijtc-778	325	4	research	research	NOUN
ijtc-778	325	5	helps	help	VERB
ijtc-778	325	6	raise	raise	VERB
ijtc-778	325	7	public	public	ADJ
ijtc-778	325	8	awareness	awareness	NOUN
ijtc-778	325	9	and	and	CCONJ
ijtc-778	325	10	understanding	understanding	NOUN
ijtc-778	325	11	of	of	ADP
ijtc-778	325	12	the	the	DET
ijtc-778	325	13	consequences	consequence	NOUN
ijtc-778	325	14	of	of	ADP
ijtc-778	325	15	tax	tax	NOUN
ijtc-778	325	16	violations	violation	NOUN
ijtc-778	325	17	(	(	PUNCT
ijtc-778	325	18	chandra	chandra	PROPN
ijtc-778	325	19	2019	2019	NUM
ijtc-778	325	20	)	)	PUNCT
ijtc-778	325	21	.	.	PUNCT
ijtc-778	326	1	by	by	ADP
ijtc-778	326	2	disseminating	disseminate	VERB
ijtc-778	326	3	the	the	DET
ijtc-778	326	4	findings	finding	NOUN
ijtc-778	326	5	and	and	CCONJ
ijtc-778	326	6	promoting	promote	VERB
ijtc-778	326	7	a	a	DET
ijtc-778	326	8	greater	great	ADJ
ijtc-778	326	9	understanding	understanding	NOUN
ijtc-778	326	10	of	of	ADP
ijtc-778	326	11	tax	tax	NOUN
ijtc-778	326	12	law	law	NOUN
ijtc-778	326	13	enforcement	enforcement	NOUN
ijtc-778	326	14	,	,	PUNCT
ijtc-778	326	15	taxpayers	taxpayer	NOUN
ijtc-778	326	16	can	can	AUX
ijtc-778	326	17	make	make	VERB
ijtc-778	326	18	more	more	ADV
ijtc-778	326	19	informed	informed	ADJ
ijtc-778	326	20	decisions	decision	NOUN
ijtc-778	326	21	and	and	CCONJ
ijtc-778	326	22	comply	comply	VERB
ijtc-778	326	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	326	24	juridical	juridical	ADJ
ijtc-778	326	25	analysis	analysis	NOUN
ijtc-778	326	26	of	of	ADP
ijtc-778	326	27	tax	tax	NOUN
ijtc-778	326	28	criminal	criminal	ADJ
ijtc-778	326	29	law	law	NOUN
ijtc-778	326	30	enforcement	enforcement	NOUN
ijtc-778	326	31	:	:	PUNCT
ijtc-778	326	32	an	an	DET
ijtc-778	326	33	overview	overview	NOUN
ijtc-778	326	34	of	of	ADP
ijtc-778	326	35	legal	legal	ADJ
ijtc-778	326	36	regulations	regulation	NOUN
ijtc-778	326	37	and	and	CCONJ
ijtc-778	326	38	its	its	PRON
ijtc-778	326	39	implementation	implementation	NOUN
ijtc-778	326	40	in	in	ADP
ijtc-778	326	41	indonesia	indonesia	PROPN
ijtc-778	326	42	silalahi	silalahi	NOUN
ijtc-778	326	43	580	580	NUM
ijtc-778	326	44	|	|	ADV
ijtc-778	326	45	ilomata	ilomata	PROPN
ijtc-778	326	46	international	international	ADJ
ijtc-778	326	47	journal	journal	NOUN
ijtc-778	326	48	of	of	ADP
ijtc-778	326	49	tax	tax	PROPN
ijtc-778	326	50	&	&	CCONJ
ijtc-778	326	51	accounting	accounting	NOUN
ijtc-778	326	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-778	326	53	with	with	ADP
ijtc-778	326	54	their	their	PRON
ijtc-778	326	55	tax	tax	NOUN
ijtc-778	326	56	obligations	obligation	NOUN
ijtc-778	326	57	.	.	PUNCT
ijtc-778	327	1	this	this	PRON
ijtc-778	327	2	can	can	AUX
ijtc-778	327	3	lead	lead	VERB
ijtc-778	327	4	to	to	ADP
ijtc-778	327	5	increased	increase	VERB
ijtc-778	327	6	voluntary	voluntary	ADJ
ijtc-778	327	7	compliance	compliance	NOUN
ijtc-778	327	8	and	and	CCONJ
ijtc-778	327	9	a	a	DET
ijtc-778	327	10	reduction	reduction	NOUN
ijtc-778	327	11	in	in	ADP
ijtc-778	327	12	tax	tax	NOUN
ijtc-778	327	13	evasion	evasion	NOUN
ijtc-778	327	14	,	,	PUNCT
ijtc-778	327	15	ultimately	ultimately	ADV
ijtc-778	327	16	contributing	contribute	VERB
ijtc-778	327	17	to	to	ADP
ijtc-778	327	18	higher	high	ADJ
ijtc-778	327	19	state	state	NOUN
ijtc-778	327	20	revenue	revenue	NOUN
ijtc-778	327	21	.	.	PUNCT
ijtc-778	328	1	moreover	moreover	ADV
ijtc-778	328	2	,	,	PUNCT
ijtc-778	328	3	the	the	DET
ijtc-778	328	4	identification	identification	NOUN
ijtc-778	328	5	of	of	ADP
ijtc-778	328	6	weaknesses	weakness	NOUN
ijtc-778	328	7	and	and	CCONJ
ijtc-778	328	8	challenges	challenge	NOUN
ijtc-778	328	9	in	in	ADP
ijtc-778	328	10	the	the	DET
ijtc-778	328	11	implementation	implementation	NOUN
ijtc-778	328	12	of	of	ADP
ijtc-778	328	13	tax	tax	NOUN
ijtc-778	328	14	law	law	NOUN
ijtc-778	328	15	enforcement	enforcement	NOUN
ijtc-778	328	16	provides	provide	VERB
ijtc-778	328	17	a	a	DET
ijtc-778	328	18	basis	basis	NOUN
ijtc-778	328	19	for	for	ADP
ijtc-778	328	20	system	system	NOUN
ijtc-778	328	21	improvements	improvement	NOUN
ijtc-778	328	22	.	.	PUNCT
ijtc-778	329	1	policymakers	policymaker	NOUN
ijtc-778	329	2	can	can	AUX
ijtc-778	329	3	use	use	VERB
ijtc-778	329	4	the	the	DET
ijtc-778	329	5	research	research	NOUN
ijtc-778	329	6	findings	finding	NOUN
ijtc-778	329	7	to	to	PART
ijtc-778	329	8	address	address	VERB
ijtc-778	329	9	gaps	gap	NOUN
ijtc-778	329	10	in	in	ADP
ijtc-778	329	11	regulations	regulation	NOUN
ijtc-778	329	12	,	,	PUNCT
ijtc-778	329	13	streamline	streamline	VERB
ijtc-778	329	14	procedures	procedure	NOUN
ijtc-778	329	15	,	,	PUNCT
ijtc-778	329	16	and	and	CCONJ
ijtc-778	329	17	invest	invest	VERB
ijtc-778	329	18	in	in	ADP
ijtc-778	329	19	necessary	necessary	ADJ
ijtc-778	329	20	infrastructure	infrastructure	NOUN
ijtc-778	329	21	and	and	CCONJ
ijtc-778	329	22	resources	resource	NOUN
ijtc-778	329	23	.	.	PUNCT
ijtc-778	330	1	this	this	PRON
ijtc-778	330	2	can	can	AUX
ijtc-778	330	3	strengthen	strengthen	VERB
ijtc-778	330	4	the	the	DET
ijtc-778	330	5	overall	overall	ADJ
ijtc-778	330	6	tax	tax	NOUN
ijtc-778	330	7	administration	administration	NOUN
ijtc-778	330	8	system	system	NOUN
ijtc-778	330	9	and	and	CCONJ
ijtc-778	330	10	enhance	enhance	VERB
ijtc-778	330	11	its	its	PRON
ijtc-778	330	12	capacity	capacity	NOUN
ijtc-778	330	13	to	to	PART
ijtc-778	330	14	effectively	effectively	ADV
ijtc-778	330	15	enforce	enforce	VERB
ijtc-778	330	16	tax	tax	NOUN
ijtc-778	330	17	laws	law	NOUN
ijtc-778	330	18	.	.	PUNCT
ijtc-778	331	1	however	however	ADV
ijtc-778	331	2	,	,	PUNCT
ijtc-778	331	3	it	it	PRON
ijtc-778	331	4	is	be	AUX
ijtc-778	331	5	important	important	ADJ
ijtc-778	331	6	to	to	PART
ijtc-778	331	7	acknowledge	acknowledge	VERB
ijtc-778	331	8	the	the	DET
ijtc-778	331	9	limitations	limitation	NOUN
ijtc-778	331	10	of	of	ADP
ijtc-778	331	11	the	the	DET
ijtc-778	331	12	research	research	NOUN
ijtc-778	331	13	.	.	PUNCT
ijtc-778	332	1	the	the	DET
ijtc-778	332	2	availability	availability	NOUN
ijtc-778	332	3	of	of	ADP
ijtc-778	332	4	comprehensive	comprehensive	ADJ
ijtc-778	332	5	and	and	CCONJ
ijtc-778	332	6	accurate	accurate	ADJ
ijtc-778	332	7	data	datum	NOUN
ijtc-778	332	8	,	,	PUNCT
ijtc-778	332	9	as	as	ADV
ijtc-778	332	10	well	well	ADV
ijtc-778	332	11	as	as	ADP
ijtc-778	332	12	the	the	DET
ijtc-778	332	13	complexity	complexity	NOUN
ijtc-778	332	14	of	of	ADP
ijtc-778	332	15	the	the	DET
ijtc-778	332	16	taxation	taxation	NOUN
ijtc-778	332	17	system	system	NOUN
ijtc-778	332	18	,	,	PUNCT
ijtc-778	332	19	can	can	AUX
ijtc-778	332	20	pose	pose	VERB
ijtc-778	332	21	challenges	challenge	NOUN
ijtc-778	332	22	to	to	ADP
ijtc-778	332	23	conducting	conduct	VERB
ijtc-778	332	24	a	a	DET
ijtc-778	332	25	comprehensive	comprehensive	ADJ
ijtc-778	332	26	analysis	analysis	NOUN
ijtc-778	332	27	.	.	PUNCT
ijtc-778	333	1	the	the	DET
ijtc-778	333	2	generalizability	generalizability	NOUN
ijtc-778	333	3	of	of	ADP
ijtc-778	333	4	the	the	DET
ijtc-778	333	5	research	research	NOUN
ijtc-778	333	6	findings	finding	NOUN
ijtc-778	333	7	may	may	AUX
ijtc-778	333	8	be	be	AUX
ijtc-778	333	9	limited	limit	VERB
ijtc-778	333	10	to	to	ADP
ijtc-778	333	11	specific	specific	ADJ
ijtc-778	333	12	contexts	contexts	NOUN
ijtc-778	333	13	,	,	PUNCT
ijtc-778	333	14	therefore	therefore	ADV
ijtc-778	333	15	further	further	ADJ
ijtc-778	333	16	studies	study	NOUN
ijtc-778	333	17	are	be	AUX
ijtc-778	333	18	needed	need	VERB
ijtc-778	333	19	to	to	PART
ijtc-778	333	20	validate	validate	VERB
ijtc-778	333	21	and	and	CCONJ
ijtc-778	333	22	generalize	generalize	VERB
ijtc-778	333	23	the	the	DET
ijtc-778	333	24	results.(brown	results.(brown	NUM
ijtc-778	333	25	2022	2022	NUM
ijtc-778	333	26	)	)	PUNCT
ijtc-778	333	27	in	in	ADP
ijtc-778	333	28	conclusion	conclusion	NOUN
ijtc-778	333	29	,	,	PUNCT
ijtc-778	333	30	the	the	DET
ijtc-778	333	31	research	research	NOUN
ijtc-778	333	32	on	on	ADP
ijtc-778	333	33	the	the	DET
ijtc-778	333	34	juridical	juridical	ADJ
ijtc-778	333	35	analysis	analysis	NOUN
ijtc-778	333	36	of	of	ADP
ijtc-778	333	37	criminal	criminal	ADJ
ijtc-778	333	38	law	law	NOUN
ijtc-778	333	39	enforcement	enforcement	NOUN
ijtc-778	333	40	in	in	ADP
ijtc-778	333	41	the	the	DET
ijtc-778	333	42	field	field	NOUN
ijtc-778	333	43	of	of	ADP
ijtc-778	333	44	taxation	taxation	NOUN
ijtc-778	333	45	provides	provide	VERB
ijtc-778	333	46	valuable	valuable	ADJ
ijtc-778	333	47	insights	insight	NOUN
ijtc-778	333	48	and	and	CCONJ
ijtc-778	333	49	recommendations	recommendation	NOUN
ijtc-778	333	50	for	for	ADP
ijtc-778	333	51	enhancing	enhance	VERB
ijtc-778	333	52	tax	tax	NOUN
ijtc-778	333	53	compliance	compliance	NOUN
ijtc-778	333	54	,	,	PUNCT
ijtc-778	333	55	optimizing	optimize	VERB
ijtc-778	333	56	state	state	NOUN
ijtc-778	333	57	revenue	revenue	NOUN
ijtc-778	333	58	,	,	PUNCT
ijtc-778	333	59	and	and	CCONJ
ijtc-778	333	60	improving	improve	VERB
ijtc-778	333	61	the	the	DET
ijtc-778	333	62	overall	overall	ADJ
ijtc-778	333	63	tax	tax	NOUN
ijtc-778	333	64	administration	administration	NOUN
ijtc-778	333	65	system	system	NOUN
ijtc-778	333	66	.	.	PUNCT
ijtc-778	334	1	by	by	ADP
ijtc-778	334	2	addressing	address	VERB
ijtc-778	334	3	the	the	DET
ijtc-778	334	4	implications	implication	NOUN
ijtc-778	334	5	and	and	CCONJ
ijtc-778	334	6	limitations	limitation	NOUN
ijtc-778	334	7	of	of	ADP
ijtc-778	334	8	the	the	DET
ijtc-778	334	9	research	research	NOUN
ijtc-778	334	10	,	,	PUNCT
ijtc-778	334	11	policymakers	policymaker	NOUN
ijtc-778	334	12	and	and	CCONJ
ijtc-778	334	13	stakeholders	stakeholder	NOUN
ijtc-778	334	14	can	can	AUX
ijtc-778	334	15	take	take	VERB
ijtc-778	334	16	informed	informed	ADJ
ijtc-778	334	17	actions	action	NOUN
ijtc-778	334	18	to	to	PART
ijtc-778	334	19	strengthen	strengthen	VERB
ijtc-778	334	20	tax	tax	NOUN
ijtc-778	334	21	law	law	NOUN
ijtc-778	334	22	enforcement	enforcement	NOUN
ijtc-778	334	23	and	and	CCONJ
ijtc-778	334	24	promote	promote	VERB
ijtc-778	334	25	a	a	DET
ijtc-778	334	26	fair	fair	ADJ
ijtc-778	334	27	and	and	CCONJ
ijtc-778	334	28	efficient	efficient	ADJ
ijtc-778	334	29	taxation	taxation	NOUN
ijtc-778	334	30	system	system	NOUN
ijtc-778	334	31	in	in	ADP
ijtc-778	334	32	indonesia	indonesia	PROPN
ijtc-778	334	33	.	.	PUNCT
ijtc-778	335	1	references	reference	NOUN
ijtc-778	335	2	adi	adi	PROPN
ijtc-778	335	3	,	,	PUNCT
ijtc-778	335	4	a.	a.	PROPN
ijtc-778	335	5	,	,	PUNCT
ijtc-778	335	6	&	&	CCONJ
ijtc-778	335	7	nugroho	nugroho	PROPN
ijtc-778	335	8	,	,	PUNCT
ijtc-778	335	9	d.	d.	PROPN
ijtc-778	335	10	2020	2020	NUM
ijtc-778	335	11	.	.	PUNCT
ijtc-778	336	1	“	"	PUNCT
ijtc-778	336	2	tax	tax	NOUN
ijtc-778	336	3	administration	administration	NOUN
ijtc-778	336	4	reform	reform	NOUN
ijtc-778	336	5	and	and	CCONJ
ijtc-778	336	6	taxpayer	taxpayer	NOUN
ijtc-778	336	7	compliance	compliance	NOUN
ijtc-778	336	8	:	:	PUNCT
ijtc-778	336	9	evidence	evidence	NOUN
ijtc-778	336	10	from	from	ADP
ijtc-778	336	11	indonesia	indonesia	PROPN
ijtc-778	336	12	.	.	PUNCT
ijtc-778	336	13	”	"	PUNCT
ijtc-778	336	14	journal	journal	NOUN
ijtc-778	336	15	of	of	ADP
ijtc-778	336	16	accounting	accounting	NOUN
ijtc-778	336	17	and	and	CCONJ
ijtc-778	336	18	taxation	taxation	NOUN
ijtc-778	336	19	12(3	12(3	NUM
ijtc-778	336	20	):	):	PUNCT
ijtc-778	336	21	59–72	59–72	NUM
ijtc-778	336	22	.	.	PUNCT
ijtc-778	337	1	arief	arief	PROPN
ijtc-778	337	2	,	,	PUNCT
ijtc-778	337	3	barda	barda	PROPN
ijtc-778	337	4	nawawi	nawawi	PROPN
ijtc-778	337	5	.	.	PROPN
ijtc-778	338	1	1994	1994	NUM
ijtc-778	338	2	.	.	PUNCT
ijtc-778	339	1	kebijakan	kebijakan	PROPN
ijtc-778	339	2	legislatif	legislatif	PROPN
ijtc-778	339	3	dalam	dalam	PROPN
ijtc-778	339	4	penanggulangan	penanggulangan	PROPN
ijtc-778	339	5	kejahatan	kejahatan	PROPN
ijtc-778	339	6	dengan	dengan	PROPN
ijtc-778	339	7	pidana	pidana	PROPN
ijtc-778	339	8	penjara	penjara	PROPN
ijtc-778	339	9	.	.	PUNCT
ijtc-778	340	1	semarang	semarang	PROPN
ijtc-778	340	2	:	:	PUNCT
ijtc-778	341	1	badan	badan	PROPN
ijtc-778	341	2	penerbit	penerbit	PROPN
ijtc-778	341	3	universitas	universita	NOUN
ijtc-778	341	4	diponegoro	diponegoro	PROPN
ijtc-778	341	5	.	.	PUNCT
ijtc-778	342	1	bhatti	bhatti	PROPN
ijtc-778	342	2	,	,	PUNCT
ijtc-778	342	3	r.	r.	PROPN
ijtc-778	342	4	,	,	PUNCT
ijtc-778	342	5	&	&	CCONJ
ijtc-778	342	6	ahmed	ahmed	PROPN
ijtc-778	342	7	,	,	PUNCT
ijtc-778	342	8	k.	k.	PROPN
ijtc-778	342	9	2019	2019	NUM
ijtc-778	342	10	.	.	PUNCT
ijtc-778	343	1	“	"	PUNCT
ijtc-778	343	2	tax	tax	NOUN
ijtc-778	343	3	evasion	evasion	NOUN
ijtc-778	343	4	and	and	CCONJ
ijtc-778	343	5	economic	economic	ADJ
ijtc-778	343	6	growth	growth	NOUN
ijtc-778	343	7	:	:	PUNCT
ijtc-778	343	8	empirical	empirical	ADJ
ijtc-778	343	9	evidence	evidence	NOUN
ijtc-778	343	10	from	from	ADP
ijtc-778	343	11	pakistan	pakistan	PROPN
ijtc-778	343	12	.	.	PUNCT
ijtc-778	343	13	”	"	PUNCT
ijtc-778	343	14	journal	journal	NOUN
ijtc-778	343	15	of	of	ADP
ijtc-778	343	16	business	business	NOUN
ijtc-778	343	17	ethics	ethic	NOUN
ijtc-778	343	18	155(4	155(4	NUM
ijtc-778	343	19	):	):	PUNCT
ijtc-778	343	20	1249–64	1249–64	PROPN
ijtc-778	343	21	.	.	PUNCT
ijtc-778	343	22	brown	brown	PROPN
ijtc-778	343	23	,	,	PUNCT
ijtc-778	343	24	m.	m.	NOUN
ijtc-778	343	25	,	,	PUNCT
ijtc-778	343	26	&	&	CCONJ
ijtc-778	343	27	davis	davis	PROPN
ijtc-778	343	28	,	,	PUNCT
ijtc-778	343	29	s.	s.	PROPN
ijtc-778	343	30	2022	2022	NUM
ijtc-778	343	31	.	.	PUNCT
ijtc-778	344	1	“	"	PUNCT
ijtc-778	344	2	tax	tax	NOUN
ijtc-778	344	3	evasion	evasion	NOUN
ijtc-778	344	4	and	and	CCONJ
ijtc-778	344	5	inequality	inequality	NOUN
ijtc-778	344	6	:	:	PUNCT
ijtc-778	344	7	a	a	DET
ijtc-778	344	8	cross	cross	ADJ
ijtc-778	344	9	-	-	ADJ
ijtc-778	344	10	country	country	ADJ
ijtc-778	344	11	analysis	analysis	NOUN
ijtc-778	344	12	.	.	PUNCT
ijtc-778	344	13	”	"	PUNCT
ijtc-778	344	14	journal	journal	NOUN
ijtc-778	344	15	of	of	ADP
ijtc-778	344	16	economic	economic	ADJ
ijtc-778	344	17	inequality	inequality	NOUN
ijtc-778	344	18	32(1	32(1	NUM
ijtc-778	344	19	):	):	PUNCT
ijtc-778	344	20	56–73	56–73	PROPN
ijtc-778	344	21	.	.	PUNCT
ijtc-778	345	1	chandra	chandra	PROPN
ijtc-778	345	2	,	,	PUNCT
ijtc-778	345	3	r.	r.	PROPN
ijtc-778	345	4	,	,	PUNCT
ijtc-778	345	5	&	&	CCONJ
ijtc-778	345	6	priyanto	priyanto	ADV
ijtc-778	345	7	,	,	PUNCT
ijtc-778	345	8	s.	s.	PROPN
ijtc-778	345	9	2019	2019	NUM
ijtc-778	345	10	.	.	PUNCT
ijtc-778	346	1	“	"	PUNCT
ijtc-778	346	2	the	the	DET
ijtc-778	346	3	effectiveness	effectiveness	NOUN
ijtc-778	346	4	of	of	ADP
ijtc-778	346	5	tax	tax	NOUN
ijtc-778	346	6	amnesty	amnesty	NOUN
ijtc-778	346	7	program	program	NOUN
ijtc-778	346	8	in	in	ADP
ijtc-778	346	9	indonesia	indonesia	PROPN
ijtc-778	346	10	:	:	PUNCT
ijtc-778	346	11	an	an	DET
ijtc-778	346	12	analysis	analysis	NOUN
ijtc-778	346	13	of	of	ADP
ijtc-778	346	14	taxpayer	taxpayer	NOUN
ijtc-778	346	15	behavior	behavior	NOUN
ijtc-778	346	16	.	.	PUNCT
ijtc-778	346	17	”	"	PUNCT
ijtc-778	347	1	journal	journal	NOUN
ijtc-778	347	2	of	of	ADP
ijtc-778	347	3	indonesian	indonesian	ADJ
ijtc-778	347	4	economy	economy	NOUN
ijtc-778	347	5	and	and	CCONJ
ijtc-778	347	6	business	business	NOUN
ijtc-778	347	7	34(2	34(2	NUM
ijtc-778	347	8	):	):	PUNCT
ijtc-778	347	9	153–70	153–70	PROPN
ijtc-778	347	10	.	.	PUNCT
ijtc-778	348	1	chen	chen	PROPN
ijtc-778	348	2	,	,	PUNCT
ijtc-778	348	3	h.	h.	PROPN
ijtc-778	348	4	,	,	PUNCT
ijtc-778	348	5	&	&	CCONJ
ijtc-778	348	6	davis	davis	PROPN
ijtc-778	348	7	,	,	PUNCT
ijtc-778	348	8	p.	p.	NOUN
ijtc-778	348	9	2021	2021	NUM
ijtc-778	348	10	.	.	PUNCT
ijtc-778	349	1	“	"	PUNCT
ijtc-778	349	2	tax	tax	NOUN
ijtc-778	349	3	enforcement	enforcement	NOUN
ijtc-778	349	4	and	and	CCONJ
ijtc-778	349	5	taxpayer	taxpayer	NOUN
ijtc-778	349	6	reporting	reporting	NOUN
ijtc-778	349	7	behavior	behavior	NOUN
ijtc-778	349	8	:	:	PUNCT
ijtc-778	349	9	evidence	evidence	NOUN
ijtc-778	349	10	from	from	ADP
ijtc-778	349	11	a	a	DET
ijtc-778	349	12	field	field	NOUN
ijtc-778	349	13	experiment	experiment	NOUN
ijtc-778	349	14	.	.	PUNCT
ijtc-778	349	15	”	"	PUNCT
ijtc-778	349	16	journal	journal	NOUN
ijtc-778	349	17	of	of	ADP
ijtc-778	349	18	accounting	accounting	NOUN
ijtc-778	349	19	research	research	NOUN
ijtc-778	349	20	53(2	53(2	NUM
ijtc-778	349	21	):	):	PUNCT
ijtc-778	349	22	467–506	467–506	NUM
ijtc-778	349	23	.	.	PUNCT
ijtc-778	350	1	davis	davis	PROPN
ijtc-778	350	2	,	,	PUNCT
ijtc-778	350	3	r.	r.	PROPN
ijtc-778	350	4	,	,	PUNCT
ijtc-778	350	5	&	&	CCONJ
ijtc-778	350	6	evans	evans	PROPN
ijtc-778	350	7	,	,	PUNCT
ijtc-778	350	8	s.	s.	PROPN
ijtc-778	350	9	2020	2020	NUM
ijtc-778	350	10	.	.	PUNCT
ijtc-778	351	1	“	"	PUNCT
ijtc-778	351	2	the	the	DET
ijtc-778	351	3	impact	impact	NOUN
ijtc-778	351	4	of	of	ADP
ijtc-778	351	5	tax	tax	NOUN
ijtc-778	351	6	complexity	complexity	NOUN
ijtc-778	351	7	on	on	ADP
ijtc-778	351	8	small	small	ADJ
ijtc-778	351	9	business	business	NOUN
ijtc-778	351	10	compliance	compliance	NOUN
ijtc-778	351	11	costs	cost	NOUN
ijtc-778	351	12	:	:	PUNCT
ijtc-778	351	13	evidence	evidence	NOUN
ijtc-778	351	14	from	from	ADP
ijtc-778	351	15	a	a	DET
ijtc-778	351	16	survey	survey	NOUN
ijtc-778	351	17	of	of	ADP
ijtc-778	351	18	australian	australian	ADJ
ijtc-778	351	19	firms	firm	NOUN
ijtc-778	351	20	.	.	PUNCT
ijtc-778	351	21	”	"	PUNCT
ijtc-778	352	1	small	small	ADJ
ijtc-778	352	2	business	business	NOUN
ijtc-778	352	3	economics	economic	NOUN
ijtc-778	352	4	54(4	54(4	NUM
ijtc-778	352	5	):	):	PUNCT
ijtc-778	352	6	1135	1135	NUM
ijtc-778	352	7	–	–	PUNCT
ijtc-778	352	8	56	56	NUM
ijtc-778	352	9	.	.	PUNCT
ijtc-778	353	1	evans	evans	PROPN
ijtc-778	353	2	,	,	PUNCT
ijtc-778	353	3	m.	m.	NOUN
ijtc-778	353	4	,	,	PUNCT
ijtc-778	353	5	&	&	CCONJ
ijtc-778	353	6	green	green	PROPN
ijtc-778	353	7	,	,	PUNCT
ijtc-778	353	8	r.	r.	PROPN
ijtc-778	353	9	2019	2019	NUM
ijtc-778	353	10	.	.	PUNCT
ijtc-778	354	1	“	"	PUNCT
ijtc-778	354	2	the	the	DET
ijtc-778	354	3	effect	effect	NOUN
ijtc-778	354	4	of	of	ADP
ijtc-778	354	5	corporate	corporate	ADJ
ijtc-778	354	6	tax	tax	NOUN
ijtc-778	354	7	avoidance	avoidance	NOUN
ijtc-778	354	8	on	on	ADP
ijtc-778	354	9	auditor	auditor	NOUN
ijtc-778	354	10	reporting	reporting	NOUN
ijtc-778	354	11	and	and	CCONJ
ijtc-778	354	12	fees	fee	NOUN
ijtc-778	354	13	.	.	PUNCT
ijtc-778	354	14	”	"	PUNCT
ijtc-778	355	1	contemporary	contemporary	ADJ
ijtc-778	355	2	accounting	accounting	NOUN
ijtc-778	355	3	research	research	NOUN
ijtc-778	355	4	36(1	36(1	NUM
ijtc-778	355	5	):	):	PUNCT
ijtc-778	355	6	287–316	287–316	NUM
ijtc-778	355	7	.	.	PUNCT
ijtc-778	356	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	356	2	juridical	juridical	ADJ
ijtc-778	356	3	analysis	analysis	NOUN
ijtc-778	356	4	of	of	ADP
ijtc-778	356	5	tax	tax	NOUN
ijtc-778	356	6	criminal	criminal	ADJ
ijtc-778	356	7	law	law	NOUN
ijtc-778	356	8	enforcement	enforcement	NOUN
ijtc-778	356	9	:	:	PUNCT
ijtc-778	356	10	an	an	DET
ijtc-778	356	11	overview	overview	NOUN
ijtc-778	356	12	of	of	ADP
ijtc-778	356	13	legal	legal	ADJ
ijtc-778	356	14	regulations	regulation	NOUN
ijtc-778	356	15	and	and	CCONJ
ijtc-778	356	16	its	its	PRON
ijtc-778	356	17	implementation	implementation	NOUN
ijtc-778	356	18	in	in	ADP
ijtc-778	356	19	indonesia	indonesia	PROPN
ijtc-778	356	20	silalahi	silalahi	NOUN
ijtc-778	356	21	581	581	NUM
ijtc-778	356	22	|	|	ADV
ijtc-778	356	23	ilomata	ilomata	PROPN
ijtc-778	356	24	international	international	ADJ
ijtc-778	356	25	journal	journal	NOUN
ijtc-778	356	26	of	of	ADP
ijtc-778	356	27	tax	tax	PROPN
ijtc-778	356	28	&	&	CCONJ
ijtc-778	356	29	accounting	account	VERB
ijtc-778	356	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	356	31	fahririn	fahririn	NOUN
ijtc-778	356	32	.	.	PUNCT
ijtc-778	357	1	“	"	PUNCT
ijtc-778	357	2	penerapan	penerapan	PROPN
ijtc-778	357	3	sanksi	sanksi	PROPN
ijtc-778	357	4	pidana	pidana	PROPN
ijtc-778	357	5	turut	turut	PROPN
ijtc-778	357	6	membantu	membantu	PROPN
ijtc-778	357	7	dalam	dalam	PROPN
ijtc-778	357	8	tindak	tindak	PROPN
ijtc-778	357	9	pidana	pidana	PROPN
ijtc-778	357	10	menurut	menurut	PROPN
ijtc-778	357	11	kitab	kitab	PROPN
ijtc-778	357	12	undang	undang	PROPN
ijtc-778	357	13	-	-	PUNCT
ijtc-778	357	14	undang	undang	PROPN
ijtc-778	357	15	hukum	hukum	PROPN
ijtc-778	357	16	pidana	pidana	PROPN
ijtc-778	357	17	.	.	PUNCT
ijtc-778	357	18	”	"	PUNCT
ijtc-778	358	1	green	green	PROPN
ijtc-778	358	2	,	,	PUNCT
ijtc-778	358	3	m.	m.	NOUN
ijtc-778	358	4	,	,	PUNCT
ijtc-778	358	5	&	&	CCONJ
ijtc-778	358	6	hall	hall	PROPN
ijtc-778	358	7	,	,	PUNCT
ijtc-778	358	8	j.	j.	PROPN
ijtc-778	358	9	2023	2023	NUM
ijtc-778	358	10	.	.	PUNCT
ijtc-778	359	1	“	"	PUNCT
ijtc-778	359	2	tax	tax	NOUN
ijtc-778	359	3	evasion	evasion	NOUN
ijtc-778	359	4	and	and	CCONJ
ijtc-778	359	5	corruption	corruption	NOUN
ijtc-778	359	6	:	:	PUNCT
ijtc-778	359	7	a	a	DET
ijtc-778	359	8	cross	cross	ADJ
ijtc-778	359	9	-	-	ADJ
ijtc-778	359	10	country	country	ADJ
ijtc-778	359	11	analysis	analysis	NOUN
ijtc-778	359	12	.	.	PUNCT
ijtc-778	359	13	”	"	PUNCT
ijtc-778	359	14	journal	journal	NOUN
ijtc-778	359	15	of	of	ADP
ijtc-778	359	16	comparative	comparative	ADJ
ijtc-778	359	17	economics	economic	NOUN
ijtc-778	359	18	58(2	58(2	NUM
ijtc-778	359	19	):	):	PUNCT
ijtc-778	359	20	243–67	243–67	NUM
ijtc-778	359	21	.	.	PUNCT
ijtc-778	360	1	hall	hall	NOUN
ijtc-778	360	2	,	,	PUNCT
ijtc-778	360	3	m.	m.	NOUN
ijtc-778	360	4	,	,	PUNCT
ijtc-778	360	5	&	&	CCONJ
ijtc-778	360	6	harris	harris	PROPN
ijtc-778	360	7	,	,	PUNCT
ijtc-778	360	8	t.	t.	PROPN
ijtc-778	360	9	2022	2022	NUM
ijtc-778	360	10	.	.	PUNCT
ijtc-778	361	1	“	"	PUNCT
ijtc-778	361	2	tax	tax	NOUN
ijtc-778	361	3	incentives	incentive	NOUN
ijtc-778	361	4	and	and	CCONJ
ijtc-778	361	5	firm	firm	ADJ
ijtc-778	361	6	investment	investment	NOUN
ijtc-778	361	7	:	:	PUNCT
ijtc-778	361	8	evidence	evidence	NOUN
ijtc-778	361	9	from	from	ADP
ijtc-778	361	10	european	european	ADJ
ijtc-778	361	11	countries	country	NOUN
ijtc-778	361	12	.	.	PUNCT
ijtc-778	361	13	”	"	PUNCT
ijtc-778	362	1	journal	journal	NOUN
ijtc-778	362	2	of	of	ADP
ijtc-778	362	3	international	international	ADJ
ijtc-778	362	4	accounting	accounting	NOUN
ijtc-778	362	5	,	,	PUNCT
ijtc-778	362	6	auditing	auditing	NOUN
ijtc-778	362	7	and	and	CCONJ
ijtc-778	362	8	taxation	taxation	NOUN
ijtc-778	362	9	51	51	NUM
ijtc-778	362	10	.	.	PUNCT
ijtc-778	363	1	haryanto	haryanto	PROPN
ijtc-778	363	2	,	,	PUNCT
ijtc-778	363	3	b.	b.	PROPN
ijtc-778	363	4	,	,	PUNCT
ijtc-778	363	5	&	&	CCONJ
ijtc-778	363	6	suprianto	suprianto	PROPN
ijtc-778	363	7	,	,	PUNCT
ijtc-778	363	8	a.	a.	NOUN
ijtc-778	363	9	2021	2021	NUM
ijtc-778	363	10	.	.	PUNCT
ijtc-778	364	1	“	"	PUNCT
ijtc-778	364	2	pengaruh	pengaruh	NOUN
ijtc-778	364	3	kesadaran	kesadaran	VERB
ijtc-778	364	4	wajib	wajib	PROPN
ijtc-778	364	5	pajak	pajak	PROPN
ijtc-778	364	6	terhadap	terhadap	PROPN
ijtc-778	364	7	kepatuhan	kepatuhan	PROPN
ijtc-778	364	8	membayar	membayar	PROPN
ijtc-778	364	9	pajak	pajak	PROPN
ijtc-778	364	10	di	di	PROPN
ijtc-778	364	11	indonesia	indonesia	PROPN
ijtc-778	364	12	.	.	PUNCT
ijtc-778	364	13	”	"	PUNCT
ijtc-778	365	1	jurnal	jurnal	PROPN
ijtc-778	365	2	hukum	hukum	PROPN
ijtc-778	365	3	dan	dan	PROPN
ijtc-778	365	4	ekonomi	ekonomi	PROPN
ijtc-778	365	5	6(2	6(2	NUM
ijtc-778	365	6	):	):	PUNCT
ijtc-778	365	7	78–92	78–92	X
ijtc-778	365	8	.	.	PUNCT
ijtc-778	365	9	johnson	johnson	PROPN
ijtc-778	365	10	,	,	PUNCT
ijtc-778	365	11	k.	k.	PROPN
ijtc-778	365	12	,	,	PUNCT
ijtc-778	365	13	&	&	CCONJ
ijtc-778	365	14	king	king	PROPN
ijtc-778	365	15	,	,	PUNCT
ijtc-778	365	16	r.	r.	PROPN
ijtc-778	365	17	2021	2021	NUM
ijtc-778	365	18	.	.	PUNCT
ijtc-778	366	1	“	"	PUNCT
ijtc-778	366	2	tax	tax	NOUN
ijtc-778	366	3	evasion	evasion	NOUN
ijtc-778	366	4	,	,	PUNCT
ijtc-778	366	5	government	government	NOUN
ijtc-778	366	6	spending	spending	NOUN
ijtc-778	366	7	,	,	PUNCT
ijtc-778	366	8	and	and	CCONJ
ijtc-778	366	9	income	income	NOUN
ijtc-778	366	10	inequality	inequality	NOUN
ijtc-778	366	11	:	:	PUNCT
ijtc-778	366	12	a	a	DET
ijtc-778	366	13	panel	panel	NOUN
ijtc-778	366	14	data	data	VERB
ijtc-778	366	15	analysis	analysis	NOUN
ijtc-778	366	16	.	.	PUNCT
ijtc-778	366	17	”	"	PUNCT
ijtc-778	367	1	journal	journal	NOUN
ijtc-778	367	2	of	of	ADP
ijtc-778	367	3	public	public	ADJ
ijtc-778	367	4	economics	economic	NOUN
ijtc-778	367	5	184	184	NUM
ijtc-778	367	6	.	.	PUNCT
ijtc-778	368	1	kim	kim	PROPN
ijtc-778	368	2	,	,	PUNCT
ijtc-778	368	3	d.	d.	PROPN
ijtc-778	368	4	,	,	PUNCT
ijtc-778	368	5	&	&	CCONJ
ijtc-778	368	6	lee	lee	PROPN
ijtc-778	368	7	,	,	PUNCT
ijtc-778	368	8	j.	j.	PROPN
ijtc-778	368	9	2020	2020	NUM
ijtc-778	368	10	.	.	PUNCT
ijtc-778	369	1	“	"	PUNCT
ijtc-778	369	2	corporate	corporate	ADJ
ijtc-778	369	3	tax	tax	NOUN
ijtc-778	369	4	avoidance	avoidance	NOUN
ijtc-778	369	5	and	and	CCONJ
ijtc-778	369	6	firm	firm	ADJ
ijtc-778	369	7	value	value	NOUN
ijtc-778	369	8	:	:	PUNCT
ijtc-778	369	9	evidence	evidence	NOUN
ijtc-778	369	10	from	from	ADP
ijtc-778	369	11	korean	korean	ADJ
ijtc-778	369	12	firms	firm	NOUN
ijtc-778	369	13	.	.	PUNCT
ijtc-778	369	14	.	.	PUNCT
ijtc-778	369	15	”	"	PUNCT
ijtc-778	370	1	journal	journal	NOUN
ijtc-778	370	2	of	of	ADP
ijtc-778	370	3	business	business	NOUN
ijtc-778	370	4	finance	finance	PROPN
ijtc-778	370	5	&	&	CCONJ
ijtc-778	370	6	accounting	accounting	PROPN
ijtc-778	370	7	47(5	47(5	PROPN
ijtc-778	370	8	):	):	PUNCT
ijtc-778	370	9	739–67	739–67	NOUN
ijtc-778	370	10	.	.	PUNCT
ijtc-778	371	1	kurniawan	kurniawan	PROPN
ijtc-778	371	2	,	,	PUNCT
ijtc-778	371	3	a.	a.	PROPN
ijtc-778	371	4	,	,	PUNCT
ijtc-778	371	5	&	&	CCONJ
ijtc-778	371	6	susanti	susanti	PROPN
ijtc-778	371	7	,	,	PUNCT
ijtc-778	371	8	e.	e.	PROPN
ijtc-778	371	9	2020	2020	NUM
ijtc-778	371	10	.	.	PUNCT
ijtc-778	372	1	“	"	PUNCT
ijtc-778	372	2	pemberlakuan	pemberlakuan	ADJ
ijtc-778	372	3	insentif	insentif	NOUN
ijtc-778	372	4	pajak	pajak	ADV
ijtc-778	372	5	investasi	investasi	PROPN
ijtc-778	372	6	di	di	X
ijtc-778	372	7	indonesia	indonesia	PROPN
ijtc-778	372	8	:	:	PUNCT
ijtc-778	372	9	studi	studi	PROPN
ijtc-778	372	10	evaluasi	evaluasi	PROPN
ijtc-778	372	11	implementasi	implementasi	PROPN
ijtc-778	372	12	.	.	PUNCT
ijtc-778	372	13	.	.	PUNCT
ijtc-778	372	14	”	"	PUNCT
ijtc-778	373	1	jurnal	jurnal	PROPN
ijtc-778	373	2	hukum	hukum	PROPN
ijtc-778	373	3	dan	dan	PROPN
ijtc-778	373	4	ekonomi	ekonomi	PROPN
ijtc-778	373	5	bisnis	bisnis	PROPN
ijtc-778	373	6	4(2	4(2	NUM
ijtc-778	373	7	):	):	PUNCT
ijtc-778	373	8	134–46	134–46	PROPN
ijtc-778	373	9	.	.	PUNCT
ijtc-778	374	1	kusnandar	kusnandar	PROPN
ijtc-778	374	2	,	,	PUNCT
ijtc-778	374	3	s.	s.	PROPN
ijtc-778	374	4	,	,	PUNCT
ijtc-778	374	5	&	&	CCONJ
ijtc-778	374	6	sari	sari	PROPN
ijtc-778	374	7	,	,	PUNCT
ijtc-778	374	8	r.	r.	PROPN
ijtc-778	374	9	2020	2020	NUM
ijtc-778	374	10	.	.	PUNCT
ijtc-778	375	1	“	"	PUNCT
ijtc-778	375	2	engaruh	engaruh	X
ijtc-778	375	3	pemberian	pemberian	ADJ
ijtc-778	375	4	insentif	insentif	PROPN
ijtc-778	375	5	pajak	pajak	PROPN
ijtc-778	375	6	terhadap	terhadap	PROPN
ijtc-778	375	7	investasi	investasi	PROPN
ijtc-778	375	8	asing	asing	PROPN
ijtc-778	375	9	langsung	langsung	PROPN
ijtc-778	375	10	di	di	PROPN
ijtc-778	375	11	indonesia	indonesia	PROPN
ijtc-778	375	12	.	.	PUNCT
ijtc-778	375	13	”	"	PUNCT
ijtc-778	376	1	jurnal	jurnal	PROPN
ijtc-778	376	2	hukum	hukum	PROPN
ijtc-778	376	3	dan	dan	PROPN
ijtc-778	376	4	keadilan	keadilan	PROPN
ijtc-778	376	5	,	,	PUNCT
ijtc-778	376	6	8(2	8(2	NUM
ijtc-778	376	7	):	):	PUNCT
ijtc-778	376	8	156–68	156–68	PROPN
ijtc-778	376	9	.	.	PUNCT
ijtc-778	376	10	lee	lee	PROPN
ijtc-778	376	11	,	,	PUNCT
ijtc-778	376	12	c.	c.	PROPN
ijtc-778	376	13	,	,	PUNCT
ijtc-778	376	14	&	&	CCONJ
ijtc-778	376	15	lim	lim	PROPN
ijtc-778	376	16	,	,	PUNCT
ijtc-778	376	17	h.	h.	PROPN
ijtc-778	376	18	2019	2019	NUM
ijtc-778	376	19	.	.	PUNCT
ijtc-778	377	1	“	"	PUNCT
ijtc-778	377	2	tax	tax	NOUN
ijtc-778	377	3	incentives	incentive	NOUN
ijtc-778	377	4	and	and	CCONJ
ijtc-778	377	5	firm	firm	ADJ
ijtc-778	377	6	performance	performance	NOUN
ijtc-778	377	7	:	:	PUNCT
ijtc-778	377	8	evidence	evidence	NOUN
ijtc-778	377	9	from	from	ADP
ijtc-778	377	10	a	a	DET
ijtc-778	377	11	regression	regression	NOUN
ijtc-778	377	12	discontinuity	discontinuity	NOUN
ijtc-778	377	13	design	design	NOUN
ijtc-778	377	14	.	.	PUNCT
ijtc-778	377	15	”	"	PUNCT
ijtc-778	378	1	journal	journal	NOUN
ijtc-778	378	2	of	of	ADP
ijtc-778	378	3	financial	financial	ADJ
ijtc-778	378	4	and	and	CCONJ
ijtc-778	378	5	quantitative	quantitative	ADJ
ijtc-778	378	6	analysis	analysis	NOUN
ijtc-778	378	7	54(3	54(3	NUM
ijtc-778	378	8	)	)	PUNCT
ijtc-778	378	9	.	.	PUNCT
ijtc-778	379	1	liu	liu	PROPN
ijtc-778	379	2	,	,	PUNCT
ijtc-778	379	3	y.	y.	PROPN
ijtc-778	379	4	,	,	PUNCT
ijtc-778	379	5	&	&	CCONJ
ijtc-778	379	6	liu	liu	PROPN
ijtc-778	379	7	,	,	PUNCT
ijtc-778	379	8	l.	l.	PROPN
ijtc-778	379	9	2021	2021	NUM
ijtc-778	379	10	.	.	PUNCT
ijtc-778	380	1	“	"	PUNCT
ijtc-778	380	2	transfer	transfer	VERB
ijtc-778	380	3	pricing	pricing	NOUN
ijtc-778	380	4	manipulation	manipulation	NOUN
ijtc-778	380	5	and	and	CCONJ
ijtc-778	380	6	firm	firm	ADJ
ijtc-778	380	7	performance	performance	NOUN
ijtc-778	380	8	:	:	PUNCT
ijtc-778	380	9	evidence	evidence	NOUN
ijtc-778	380	10	from	from	ADP
ijtc-778	380	11	multinational	multinational	ADJ
ijtc-778	380	12	corporations	corporation	NOUN
ijtc-778	380	13	.	.	PUNCT
ijtc-778	380	14	”	"	PUNCT
ijtc-778	380	15	journal	journal	NOUN
ijtc-778	380	16	of	of	ADP
ijtc-778	380	17	accounting	accounting	NOUN
ijtc-778	380	18	and	and	CCONJ
ijtc-778	380	19	public	public	ADJ
ijtc-778	380	20	policy	policy	NOUN
ijtc-778	380	21	40(3	40(3	NOUN
ijtc-778	380	22	)	)	PUNCT
ijtc-778	380	23	.	.	PUNCT
ijtc-778	381	1	mawardi	mawardi	PROPN
ijtc-778	381	2	,	,	PUNCT
ijtc-778	381	3	r.	r.	PROPN
ijtc-778	381	4	,	,	PUNCT
ijtc-778	381	5	&	&	CCONJ
ijtc-778	381	6	wibowo	wibowo	PROPN
ijtc-778	381	7	,	,	PUNCT
ijtc-778	381	8	a.	a.	NOUN
ijtc-778	381	9	2020	2020	NUM
ijtc-778	381	10	.	.	PUNCT
ijtc-778	382	1	“	"	PUNCT
ijtc-778	382	2	analisis	analisis	ADJ
ijtc-778	382	3	perkara	perkara	NOUN
ijtc-778	382	4	sengketa	sengketa	PROPN
ijtc-778	382	5	pajak	pajak	PROPN
ijtc-778	382	6	di	di	PROPN
ijtc-778	382	7	pengadilan	pengadilan	PROPN
ijtc-778	382	8	pajak	pajak	PROPN
ijtc-778	382	9	indonesia	indonesia	PROPN
ijtc-778	382	10	.	.	PUNCT
ijtc-778	382	11	.	.	PUNCT
ijtc-778	382	12	”	"	PUNCT
ijtc-778	383	1	jurnal	jurnal	ADJ
ijtc-778	383	2	pajak	pajak	ADV
ijtc-778	383	3	10(2	10(2	NUM
ijtc-778	383	4	)	)	PUNCT
ijtc-778	383	5	.	.	PUNCT
ijtc-778	384	1	mitchell	mitchell	PROPN
ijtc-778	384	2	,	,	PUNCT
ijtc-778	384	3	m.	m.	NOUN
ijtc-778	384	4	,	,	PUNCT
ijtc-778	384	5	&	&	CCONJ
ijtc-778	384	6	simmons	simmons	PROPN
ijtc-778	384	7	,	,	PUNCT
ijtc-778	384	8	r.	r.	PROPN
ijtc-778	384	9	2020	2020	NUM
ijtc-778	384	10	.	.	PUNCT
ijtc-778	385	1	“	"	PUNCT
ijtc-778	385	2	tax	tax	NOUN
ijtc-778	385	3	law	law	NOUN
ijtc-778	385	4	complexity	complexity	NOUN
ijtc-778	385	5	and	and	CCONJ
ijtc-778	385	6	taxpayer	taxpayer	NOUN
ijtc-778	385	7	compliance	compliance	NOUN
ijtc-778	385	8	:	:	PUNCT
ijtc-778	385	9	evidence	evidence	NOUN
ijtc-778	385	10	from	from	ADP
ijtc-778	385	11	the	the	DET
ijtc-778	385	12	united	united	ADJ
ijtc-778	385	13	kingdom	kingdom	NOUN
ijtc-778	385	14	.	.	PUNCT
ijtc-778	385	15	”	"	PUNCT
ijtc-778	386	1	european	european	ADJ
ijtc-778	386	2	accounting	accounting	PROPN
ijtc-778	386	3	review	review	PROPN
ijtc-778	386	4	29(3	29(3	NUM
ijtc-778	386	5	):	):	PUNCT
ijtc-778	386	6	485–510	485–510	NUM
ijtc-778	386	7	.	.	PUNCT
ijtc-778	386	8	mustikasari	mustikasari	NOUN
ijtc-778	386	9	,	,	PUNCT
ijtc-778	386	10	m.	m.	NOUN
ijtc-778	386	11	,	,	PUNCT
ijtc-778	386	12	&	&	CCONJ
ijtc-778	386	13	ramadhan	ramadhan	PROPN
ijtc-778	386	14	,	,	PUNCT
ijtc-778	386	15	r.	r.	PROPN
ijtc-778	386	16	2022	2022	NUM
ijtc-778	386	17	.	.	PUNCT
ijtc-778	387	1	“	"	PUNCT
ijtc-778	387	2	analisis	analisis	ADJ
ijtc-778	387	3	dampak	dampak	NOUN
ijtc-778	387	4	reformasi	reformasi	PROPN
ijtc-778	387	5	perpajakan	perpajakan	PROPN
ijtc-778	387	6	terhadap	terhadap	PROPN
ijtc-778	387	7	penerimaan	penerimaan	VERB
ijtc-778	387	8	pajak	pajak	PROPN
ijtc-778	387	9	di	di	PROPN
ijtc-778	387	10	indonesia	indonesia	PROPN
ijtc-778	387	11	.	.	PUNCT
ijtc-778	387	12	.	.	PUNCT
ijtc-778	387	13	”	"	PUNCT
ijtc-778	388	1	jurnal	jurnal	ADJ
ijtc-778	388	2	ekonomi	ekonomi	PROPN
ijtc-778	388	3	dan	dan	PROPN
ijtc-778	388	4	keuangan	keuangan	PROPN
ijtc-778	388	5	20(1	20(1	NUM
ijtc-778	388	6	):	):	PUNCT
ijtc-778	388	7	17–32	17–32	NUM
ijtc-778	388	8	.	.	PUNCT
ijtc-778	389	1	nahak	nahak	PROPN
ijtc-778	389	2	,	,	PUNCT
ijtc-778	389	3	simon	simon	PROPN
ijtc-778	389	4	.	.	PROPN
ijtc-778	389	5	2014	2014	NUM
ijtc-778	389	6	.	.	PUNCT
ijtc-778	390	1	hukum	hukum	NOUN
ijtc-778	390	2	pidana	pidana	PROPN
ijtc-778	390	3	perpajakan	perpajakan	PROPN
ijtc-778	390	4	,	,	PUNCT
ijtc-778	390	5	konsep	konsep	PROPN
ijtc-778	391	1	penal	penal	ADJ
ijtc-778	391	2	policy	policy	NOUN
ijtc-778	391	3	tindak	tindak	NOUN
ijtc-778	391	4	pidana	pidana	PROPN
ijtc-778	391	5	perpajakan	perpajakan	PROPN
ijtc-778	391	6	dalam	dalam	PROPN
ijtc-778	391	7	perspektif	perspektif	PROPN
ijtc-778	391	8	pembaharuan	pembaharuan	PROPN
ijtc-778	391	9	hukum	hukum	PROPN
ijtc-778	391	10	.	.	PUNCT
ijtc-778	392	1	oktaviani	oktaviani	PROPN
ijtc-778	392	2	,	,	PUNCT
ijtc-778	392	3	r.	r.	PROPN
ijtc-778	392	4	,	,	PUNCT
ijtc-778	392	5	&	&	CCONJ
ijtc-778	392	6	ardi	ardi	PROPN
ijtc-778	392	7	,	,	PUNCT
ijtc-778	392	8	p.	p.	NOUN
ijtc-778	392	9	2022	2022	NUM
ijtc-778	392	10	.	.	PUNCT
ijtc-778	393	1	“	"	PUNCT
ijtc-778	393	2	the	the	DET
ijtc-778	393	3	impact	impact	NOUN
ijtc-778	393	4	of	of	ADP
ijtc-778	393	5	tax	tax	NOUN
ijtc-778	393	6	incentives	incentive	NOUN
ijtc-778	393	7	on	on	ADP
ijtc-778	393	8	foreign	foreign	ADJ
ijtc-778	393	9	direct	direct	ADJ
ijtc-778	393	10	investment	investment	NOUN
ijtc-778	393	11	:	:	PUNCT
ijtc-778	393	12	evidence	evidence	NOUN
ijtc-778	393	13	from	from	ADP
ijtc-778	393	14	developing	develop	VERB
ijtc-778	393	15	countries	country	NOUN
ijtc-778	393	16	.	.	PUNCT
ijtc-778	393	17	”	"	PUNCT
ijtc-778	393	18	journal	journal	NOUN
ijtc-778	393	19	of	of	ADP
ijtc-778	393	20	economics	economic	NOUN
ijtc-778	393	21	,	,	PUNCT
ijtc-778	393	22	commerce	commerce	NOUN
ijtc-778	393	23	and	and	CCONJ
ijtc-778	393	24	management	management	NOUN
ijtc-778	393	25	10(2	10(2	NUM
ijtc-778	393	26	):	):	PUNCT
ijtc-778	393	27	187–202	187–202	NUM
ijtc-778	393	28	.	.	PUNCT
ijtc-778	393	29	pratama	pratama	NOUN
ijtc-778	393	30	,	,	PUNCT
ijtc-778	393	31	d.	d.	PROPN
ijtc-778	393	32	,	,	PUNCT
ijtc-778	393	33	&	&	CCONJ
ijtc-778	393	34	nugroho	nugroho	PROPN
ijtc-778	393	35	,	,	PUNCT
ijtc-778	393	36	h.	h.	PROPN
ijtc-778	393	37	2022	2022	NUM
ijtc-778	393	38	.	.	PUNCT
ijtc-778	394	1	“	"	PUNCT
ijtc-778	394	2	pengaruh	pengaruh	NOUN
ijtc-778	394	3	pemeriksaan	pemeriksaan	VERB
ijtc-778	394	4	pajak	pajak	ADV
ijtc-778	394	5	terhadap	terhadap	PROPN
ijtc-778	394	6	kepatuhan	kepatuhan	PROPN
ijtc-778	394	7	wajib	wajib	PROPN
ijtc-778	394	8	pajak	pajak	PROPN
ijtc-778	394	9	badan	badan	PROPN
ijtc-778	394	10	di	di	PROPN
ijtc-778	394	11	indonesia	indonesia	PROPN
ijtc-778	394	12	.	.	PUNCT
ijtc-778	394	13	”	"	PUNCT
ijtc-778	395	1	jurnal	jurnal	PROPN
ijtc-778	395	2	ilmu	ilmu	PROPN
ijtc-778	395	3	hukum	hukum	PROPN
ijtc-778	395	4	dan	dan	PROPN
ijtc-778	395	5	pajak	pajak	PROPN
ijtc-778	395	6	11(1	11(1	NUM
ijtc-778	395	7	):	):	PUNCT
ijtc-778	395	8	45–58	45–58	PROPN
ijtc-778	395	9	.	.	PUNCT
ijtc-778	396	1	putra	putra	PROPN
ijtc-778	396	2	,	,	PUNCT
ijtc-778	396	3	d.	d.	PROPN
ijtc-778	396	4	,	,	PUNCT
ijtc-778	396	5	&	&	CCONJ
ijtc-778	396	6	dewi	dewi	PROPN
ijtc-778	396	7	,	,	PUNCT
ijtc-778	396	8	r.	r.	PROPN
ijtc-778	396	9	2019	2019	NUM
ijtc-778	396	10	.	.	PUNCT
ijtc-778	397	1	“	"	PUNCT
ijtc-778	397	2	kepatuhan	kepatuhan	PROPN
ijtc-778	397	3	wajib	wajib	PROPN
ijtc-778	397	4	pajak	pajak	PROPN
ijtc-778	397	5	usaha	usaha	PROPN
ijtc-778	397	6	mikro	mikro	PROPN
ijtc-778	397	7	,	,	PUNCT
ijtc-778	397	8	kecil	kecil	PROPN
ijtc-778	397	9	,	,	PUNCT
ijtc-778	397	10	dan	dan	PROPN
ijtc-778	397	11	menengah	menengah	PROPN
ijtc-778	397	12	di	di	PROPN
ijtc-778	397	13	indonesia	indonesia	PROPN
ijtc-778	397	14	.	.	PUNCT
ijtc-778	397	15	”	"	PUNCT
ijtc-778	398	1	jurnal	jurnal	ADJ
ijtc-778	398	2	perpajakan	perpajakan	ADJ
ijtc-778	398	3	10(2	10(2	NUM
ijtc-778	398	4	):	):	PUNCT
ijtc-778	398	5	156–71	156–71	NUM
ijtc-778	398	6	.	.	PUNCT
ijtc-778	399	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	399	2	juridical	juridical	ADJ
ijtc-778	399	3	analysis	analysis	NOUN
ijtc-778	399	4	of	of	ADP
ijtc-778	399	5	tax	tax	NOUN
ijtc-778	399	6	criminal	criminal	ADJ
ijtc-778	399	7	law	law	NOUN
ijtc-778	399	8	enforcement	enforcement	NOUN
ijtc-778	399	9	:	:	PUNCT
ijtc-778	399	10	an	an	DET
ijtc-778	399	11	overview	overview	NOUN
ijtc-778	399	12	of	of	ADP
ijtc-778	399	13	legal	legal	ADJ
ijtc-778	399	14	regulations	regulation	NOUN
ijtc-778	399	15	and	and	CCONJ
ijtc-778	399	16	its	its	PRON
ijtc-778	399	17	implementation	implementation	NOUN
ijtc-778	399	18	in	in	ADP
ijtc-778	399	19	indonesia	indonesia	PROPN
ijtc-778	399	20	silalahi	silalahi	NOUN
ijtc-778	399	21	582	582	NUM
ijtc-778	399	22	|	|	CCONJ
ijtc-778	399	23	ilomata	ilomata	ADJ
ijtc-778	399	24	international	international	ADJ
ijtc-778	399	25	journal	journal	NOUN
ijtc-778	399	26	of	of	ADP
ijtc-778	399	27	tax	tax	PROPN
ijtc-778	399	28	&	&	CCONJ
ijtc-778	399	29	accounting	accounting	PROPN
ijtc-778	399	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	399	31	raharja	raharja	NOUN
ijtc-778	399	32	,	,	PUNCT
ijtc-778	399	33	r.	r.	PROPN
ijtc-778	399	34	,	,	PUNCT
ijtc-778	399	35	&	&	CCONJ
ijtc-778	399	36	rachmawati	rachmawati	PROPN
ijtc-778	399	37	,	,	PUNCT
ijtc-778	399	38	d.	d.	PROPN
ijtc-778	399	39	2019	2019	NUM
ijtc-778	399	40	.	.	PUNCT
ijtc-778	400	1	“	"	PUNCT
ijtc-778	400	2	analisis	analisis	ADJ
ijtc-778	400	3	dampak	dampak	NOUN
ijtc-778	400	4	kebijakan	kebijakan	PROPN
ijtc-778	400	5	tax	tax	PROPN
ijtc-778	400	6	amnesty	amnesty	PROPN
ijtc-778	400	7	terhadap	terhadap	PROPN
ijtc-778	400	8	penerimaan	penerimaan	VERB
ijtc-778	400	9	pajak	pajak	PROPN
ijtc-778	400	10	di	di	PROPN
ijtc-778	400	11	indonesia	indonesia	PROPN
ijtc-778	400	12	.	.	PUNCT
ijtc-778	400	13	”	"	PUNCT
ijtc-778	401	1	jurnal	jurnal	ADJ
ijtc-778	401	2	ilmiah	ilmiah	PROPN
ijtc-778	401	3	ekonomi	ekonomi	PROPN
ijtc-778	401	4	bisnis	bisnis	PROPN
ijtc-778	401	5	24(2	24(2	NUM
ijtc-778	401	6	):	):	PUNCT
ijtc-778	401	7	123–35	123–35	NUM
ijtc-778	401	8	.	.	PUNCT
ijtc-778	402	1	rahman	rahman	PROPN
ijtc-778	402	2	,	,	PUNCT
ijtc-778	402	3	m.	m.	NOUN
ijtc-778	402	4	,	,	PUNCT
ijtc-778	402	5	&	&	CCONJ
ijtc-778	402	6	ali	ali	PROPN
ijtc-778	402	7	,	,	PUNCT
ijtc-778	402	8	f.	f.	PROPN
ijtc-778	402	9	2020	2020	NUM
ijtc-778	402	10	.	.	PUNCT
ijtc-778	403	1	“	"	PUNCT
ijtc-778	403	2	tax	tax	NOUN
ijtc-778	403	3	compliance	compliance	NOUN
ijtc-778	403	4	costs	cost	NOUN
ijtc-778	403	5	and	and	CCONJ
ijtc-778	403	6	small	small	ADJ
ijtc-778	403	7	and	and	CCONJ
ijtc-778	403	8	medium	medium	ADJ
ijtc-778	403	9	enterprises	enterprise	NOUN
ijtc-778	403	10	:	:	PUNCT
ijtc-778	403	11	a	a	DET
ijtc-778	403	12	comparative	comparative	ADJ
ijtc-778	403	13	analysis	analysis	NOUN
ijtc-778	403	14	of	of	ADP
ijtc-778	403	15	developed	developed	ADJ
ijtc-778	403	16	and	and	CCONJ
ijtc-778	403	17	developing	develop	VERB
ijtc-778	403	18	countries	country	NOUN
ijtc-778	403	19	.	.	PUNCT
ijtc-778	403	20	”	"	PUNCT
ijtc-778	404	1	international	international	ADJ
ijtc-778	404	2	review	review	NOUN
ijtc-778	404	3	of	of	ADP
ijtc-778	404	4	applied	applied	ADJ
ijtc-778	404	5	economics	economic	NOUN
ijtc-778	404	6	34(3	34(3	NUM
ijtc-778	404	7	):	):	PUNCT
ijtc-778	404	8	339–57	339–57	NUM
ijtc-778	404	9	.	.	PUNCT
ijtc-778	405	1	rahman	rahman	PROPN
ijtc-778	405	2	,	,	PUNCT
ijtc-778	405	3	m.	m.	NOUN
ijtc-778	405	4	,	,	PUNCT
ijtc-778	405	5	&	&	CCONJ
ijtc-778	405	6	ali	ali	PROPN
ijtc-778	405	7	,	,	PUNCT
ijtc-778	405	8	f.	f.	PROPN
ijtc-778	405	9	(	(	PUNCT
ijtc-778	405	10	2020	2020	NUM
ijtc-778	405	11	)	)	PUNCT
ijtc-778	405	12	.	.	PUNCT
ijtc-778	406	1	2020	2020	NUM
ijtc-778	406	2	.	.	PUNCT
ijtc-778	407	1	“	"	PUNCT
ijtc-778	407	2	tax	tax	NOUN
ijtc-778	407	3	compliance	compliance	NOUN
ijtc-778	407	4	costs	cost	NOUN
ijtc-778	407	5	and	and	CCONJ
ijtc-778	407	6	small	small	ADJ
ijtc-778	407	7	and	and	CCONJ
ijtc-778	407	8	medium	medium	ADJ
ijtc-778	407	9	enterprises	enterprise	NOUN
ijtc-778	407	10	:	:	PUNCT
ijtc-778	407	11	a	a	DET
ijtc-778	407	12	comparative	comparative	ADJ
ijtc-778	407	13	analysis	analysis	NOUN
ijtc-778	407	14	of	of	ADP
ijtc-778	407	15	developed	developed	ADJ
ijtc-778	407	16	and	and	CCONJ
ijtc-778	407	17	developing	develop	VERB
ijtc-778	407	18	countries	country	NOUN
ijtc-778	407	19	.	.	PUNCT
ijtc-778	407	20	”	"	PUNCT
ijtc-778	408	1	international	international	ADJ
ijtc-778	408	2	review	review	NOUN
ijtc-778	408	3	of	of	ADP
ijtc-778	408	4	applied	applied	ADJ
ijtc-778	408	5	economics	economic	NOUN
ijtc-778	408	6	34(3	34(3	NUM
ijtc-778	408	7	)	)	PUNCT
ijtc-778	408	8	.	.	PUNCT
ijtc-778	409	1	rofiq	rofiq	PROPN
ijtc-778	409	2	,	,	PUNCT
ijtc-778	409	3	a.	a.	PROPN
ijtc-778	409	4	,	,	PUNCT
ijtc-778	409	5	&	&	CCONJ
ijtc-778	409	6	aziz	aziz	PROPN
ijtc-778	409	7	,	,	PUNCT
ijtc-778	409	8	i.	i.	PROPN
ijtc-778	409	9	2021	2021	NUM
ijtc-778	409	10	.	.	PUNCT
ijtc-778	410	1	“	"	PUNCT
ijtc-778	410	2	analisis	analisis	NOUN
ijtc-778	410	3	kebijakan	kebijakan	PROPN
ijtc-778	410	4	penyelesaian	penyelesaian	PROPN
ijtc-778	410	5	sengketa	sengketa	PROPN
ijtc-778	410	6	pajak	pajak	PROPN
ijtc-778	410	7	melalui	melalui	PROPN
ijtc-778	410	8	alternatif	alternatif	PROPN
ijtc-778	410	9	penyelesaian	penyelesaian	PROPN
ijtc-778	410	10	sengketa	sengketa	PROPN
ijtc-778	410	11	di	di	PROPN
ijtc-778	410	12	indonesia	indonesia	PROPN
ijtc-778	410	13	.	.	PUNCT
ijtc-778	410	14	”	"	PUNCT
ijtc-778	411	1	jurnal	jurnal	PROPN
ijtc-778	411	2	hukum	hukum	PROPN
ijtc-778	411	3	dan	dan	PROPN
ijtc-778	411	4	pembangunan	pembangunan	PROPN
ijtc-778	411	5	51(1	51(1	NUM
ijtc-778	411	6	):	):	PUNCT
ijtc-778	411	7	76–89	76–89	NUM
ijtc-778	411	8	.	.	PUNCT
ijtc-778	412	1	smith	smith	PROPN
ijtc-778	412	2	,	,	PUNCT
ijtc-778	412	3	j.	j.	PROPN
ijtc-778	412	4	d.	d.	PROPN
ijtc-778	412	5	,	,	PUNCT
ijtc-778	412	6	&	&	CCONJ
ijtc-778	412	7	johnson	johnson	PROPN
ijtc-778	412	8	,	,	PUNCT
ijtc-778	412	9	a.	a.	PROPN
ijtc-778	412	10	b.	b.	PROPN
ijtc-778	412	11	2022	2022	NUM
ijtc-778	412	12	.	.	PUNCT
ijtc-778	413	1	“	"	PUNCT
ijtc-778	413	2	taxation	taxation	NOUN
ijtc-778	413	3	and	and	CCONJ
ijtc-778	413	4	economic	economic	ADJ
ijtc-778	413	5	growth	growth	NOUN
ijtc-778	413	6	:	:	PUNCT
ijtc-778	413	7	evidence	evidence	NOUN
ijtc-778	413	8	from	from	ADP
ijtc-778	413	9	developing	develop	VERB
ijtc-778	413	10	countries	country	NOUN
ijtc-778	413	11	.	.	PUNCT
ijtc-778	413	12	”	"	PUNCT
ijtc-778	414	1	journal	journal	NOUN
ijtc-778	414	2	of	of	ADP
ijtc-778	414	3	public	public	ADJ
ijtc-778	414	4	economics	economic	NOUN
ijtc-778	414	5	193	193	NUM
ijtc-778	414	6	.	.	PUNCT
ijtc-778	415	1	sukandar	sukandar	ADV
ijtc-778	415	2	,	,	PUNCT
ijtc-778	415	3	d.	d.	PROPN
ijtc-778	415	4	,	,	PUNCT
ijtc-778	415	5	&	&	CCONJ
ijtc-778	415	6	pramono	pramono	PROPN
ijtc-778	415	7	,	,	PUNCT
ijtc-778	415	8	s.	s.	PROPN
ijtc-778	415	9	2021	2021	NUM
ijtc-778	415	10	.	.	PUNCT
ijtc-778	416	1	“	"	PUNCT
ijtc-778	416	2	pengaruh	pengaruh	NOUN
ijtc-778	416	3	sanksi	sanksi	PROPN
ijtc-778	416	4	pajak	pajak	PROPN
ijtc-778	416	5	terhadap	terhadap	PROPN
ijtc-778	416	6	kepatuhan	kepatuhan	PROPN
ijtc-778	416	7	wajib	wajib	PROPN
ijtc-778	416	8	pajak	pajak	PROPN
ijtc-778	416	9	orang	orang	PROPN
ijtc-778	416	10	pribadi	pribadi	PROPN
ijtc-778	416	11	di	di	PROPN
ijtc-778	416	12	indonesia	indonesia	PROPN
ijtc-778	416	13	.	.	PUNCT
ijtc-778	416	14	.	.	PUNCT
ijtc-778	416	15	”	"	PUNCT
ijtc-778	417	1	jurnal	jurnal	PROPN
ijtc-778	417	2	hukum	hukum	PROPN
ijtc-778	417	3	bisnis	bisnis	PROPN
ijtc-778	417	4	dan	dan	PROPN
ijtc-778	417	5	ekonomi	ekonomi	PROPN
ijtc-778	417	6	7(2	7(2	NUM
ijtc-778	417	7	):	):	PUNCT
ijtc-778	417	8	112–30	112–30	NUM
ijtc-778	417	9	.	.	PUNCT
ijtc-778	418	1	verma	verma	PROPN
ijtc-778	418	2	,	,	PUNCT
ijtc-778	418	3	m.	m.	NOUN
ijtc-778	418	4	2021	2021	NUM
ijtc-778	418	5	.	.	PUNCT
ijtc-778	419	1	“	"	PUNCT
ijtc-778	419	2	tax	tax	NOUN
ijtc-778	419	3	havens	haven	NOUN
ijtc-778	419	4	and	and	CCONJ
ijtc-778	419	5	corporate	corporate	ADJ
ijtc-778	419	6	tax	tax	NOUN
ijtc-778	419	7	avoidance	avoidance	NOUN
ijtc-778	419	8	:	:	PUNCT
ijtc-778	419	9	a	a	DET
ijtc-778	419	10	review	review	NOUN
ijtc-778	419	11	of	of	ADP
ijtc-778	419	12	empirical	empirical	ADJ
ijtc-778	419	13	literature	literature	NOUN
ijtc-778	419	14	.	.	PUNCT
ijtc-778	419	15	”	"	PUNCT
ijtc-778	419	16	journal	journal	NOUN
ijtc-778	419	17	of	of	ADP
ijtc-778	419	18	accounting	accounting	NOUN
ijtc-778	419	19	and	and	CCONJ
ijtc-778	419	20	taxation	taxation	NOUN
ijtc-778	419	21	13(2	13(2	NOUN
ijtc-778	419	22	):	):	PUNCT
ijtc-778	419	23	32–47	32–47	NUM
ijtc-778	419	24	.	.	PUNCT
ijtc-778	419	25	undang	undang	PROPN
ijtc-778	419	26	-	-	PUNCT
ijtc-778	419	27	undang	undang	PROPN
ijtc-778	419	28	dasar	dasar	VERB
ijtc-778	419	29	republik	republik	PROPN
ijtc-778	419	30	indonesia	indonesia	PROPN
ijtc-778	419	31	tahun	tahun	PROPN
ijtc-778	419	32	1945	1945	NUM
ijtc-778	419	33	.	.	PUNCT
ijtc-778	420	1	kitab	kitab	PROPN
ijtc-778	420	2	undang	undang	PROPN
ijtc-778	420	3	-	-	PUNCT
ijtc-778	420	4	undang	undang	PROPN
ijtc-778	420	5	hukum	hukum	PROPN
ijtc-778	420	6	pidana	pidana	PROPN
ijtc-778	420	7	.	.	PUNCT
ijtc-778	421	1	kitab	kitab	PROPN
ijtc-778	421	2	undang	undang	PROPN
ijtc-778	421	3	-	-	PUNCT
ijtc-778	421	4	undang	undang	PROPN
ijtc-778	421	5	hukum	hukum	PROPN
ijtc-778	421	6	acara	acara	PROPN
ijtc-778	421	7	pidana	pidana	PROPN
ijtc-778	421	8	.	.	PUNCT
ijtc-778	422	1	undang	undang	PROPN
ijtc-778	422	2	-	-	PUNCT
ijtc-778	422	3	undang	undang	PROPN
ijtc-778	422	4	nomor	nomor	PROPN
ijtc-778	422	5	6	6	NUM
ijtc-778	422	6	tahun	tahun	PROPN
ijtc-778	422	7	1983	1983	NUM
ijtc-778	422	8	tentang	tentang	PROPN
ijtc-778	422	9	ketentuan	ketentuan	PROPN
ijtc-778	422	10	umum	umum	PROPN
ijtc-778	422	11	dan	dan	PROPN
ijtc-778	422	12	tata	tata	PROPN
ijtc-778	422	13	cara	cara	PROPN
ijtc-778	422	14	perpajakan	perpajakan	PROPN
ijtc-778	422	15	sebagaimana	sebagaimana	PROPN
ijtc-778	422	16	diubah	diubah	VERB
ijtc-778	422	17	terakhir	terakhir	PROPN
ijtc-778	422	18	dengan	dengan	PROPN
ijtc-778	422	19	undang	undang	PROPN
ijtc-778	422	20	-	-	PUNCT
ijtc-778	422	21	undang	undang	PROPN
ijtc-778	422	22	nomor	nomor	PROPN
ijtc-778	422	23	16	16	NUM
ijtc-778	422	24	tahun	tahun	PROPN
ijtc-778	422	25	2009	2009	NUM
ijtc-778	422	26	.	.	PUNCT
ijtc-778	423	1	undang	undang	PROPN
ijtc-778	423	2	-	-	PUNCT
ijtc-778	423	3	undang	undang	PROPN
ijtc-778	423	4	nomor	nomor	PROPN
ijtc-778	423	5	7	7	NUM
ijtc-778	423	6	tahun	tahun	PROPN
ijtc-778	423	7	1983	1983	NUM
ijtc-778	423	8	tentang	tentang	PROPN
ijtc-778	423	9	pajak	pajak	PROPN
ijtc-778	423	10	penghasilan	penghasilan	PROPN
ijtc-778	423	11	sebagaimana	sebagaimana	PROPN
ijtc-778	423	12	diubah	diubah	VERB
ijtc-778	423	13	terakhir	terakhir	PROPN
ijtc-778	423	14	dengan	dengan	PROPN
ijtc-778	423	15	undang	undang	PROPN
ijtc-778	423	16	-	-	PUNCT
ijtc-778	423	17	undang	undang	PROPN
ijtc-778	423	18	nomor	nomor	PROPN
ijtc-778	423	19	36	36	NUM
ijtc-778	423	20	tahun	tahun	PROPN
ijtc-778	423	21	2008	2008	NUM
ijtc-778	423	22	.	.	PUNCT
ijtc-778	424	1	undang	undang	PROPN
ijtc-778	424	2	-	-	PUNCT
ijtc-778	424	3	undang	undang	PROPN
ijtc-778	424	4	nomor	nomor	PROPN
ijtc-778	424	5	8	8	NUM
ijtc-778	424	6	tahun	tahun	PROPN
ijtc-778	424	7	1983	1983	NUM
ijtc-778	424	8	tentang	tentang	PROPN
ijtc-778	424	9	pajak	pajak	PROPN
ijtc-778	424	10	pertambahan	pertambahan	PROPN
ijtc-778	424	11	nilai	nilai	PROPN
ijtc-778	424	12	sebagaimana	sebagaimana	PROPN
ijtc-778	424	13	diubah	diubah	VERB
ijtc-778	424	14	terakhir	terakhir	PROPN
ijtc-778	424	15	dengan	dengan	PROPN
ijtc-778	424	16	undang	undang	PROPN
ijtc-778	424	17	-	-	PUNCT
ijtc-778	424	18	undang	undang	PROPN
ijtc-778	424	19	nomor	nomor	VERB
ijtc-778	424	20	42	42	NUM
ijtc-778	424	21	tahun	tahun	PROPN
ijtc-778	424	22	2009	2009	NUM
ijtc-778	424	23	.	.	PUNCT
ijtc-778	425	1	undang	undang	PROPN
ijtc-778	425	2	-	-	PUNCT
ijtc-778	425	3	undang	undang	PROPN
ijtc-778	425	4	nomor	nomor	PROPN
ijtc-778	425	5	12	12	NUM
ijtc-778	425	6	tahun	tahun	PROPN
ijtc-778	425	7	1985	1985	NUM
ijtc-778	425	8	tentang	tentang	PROPN
ijtc-778	425	9	pajak	pajak	PROPN
ijtc-778	425	10	bumi	bumi	PROPN
ijtc-778	425	11	dan	dan	PROPN
ijtc-778	425	12	bangunan	bangunan	PROPN
ijtc-778	426	1	sebagaimana	sebagaimana	PROPN
ijtc-778	426	2	diubah	diubah	VERB
ijtc-778	426	3	terakhir	terakhir	PROPN
ijtc-778	426	4	dengan	dengan	PROPN
ijtc-778	426	5	undang	undang	PROPN
ijtc-778	426	6	-	-	PUNCT
ijtc-778	426	7	undang	undang	PROPN
ijtc-778	426	8	nomor	nomor	PROPN
ijtc-778	426	9	12	12	NUM
ijtc-778	426	10	tahun	tahun	PROPN
ijtc-778	426	11	1994	1994	NUM
ijtc-778	426	12	.	.	PUNCT
ijtc-778	427	1	undang	undang	PROPN
ijtc-778	427	2	-	-	PUNCT
ijtc-778	427	3	undang	undang	PROPN
ijtc-778	427	4	nomor	nomor	PROPN
ijtc-778	427	5	13	13	NUM
ijtc-778	427	6	tahun	tahun	PROPN
ijtc-778	427	7	1985	1985	NUM
ijtc-778	427	8	tentang	tentang	PROPN
ijtc-778	427	9	bea	bea	PROPN
ijtc-778	427	10	meterai	meterai	PROPN
ijtc-778	427	11	.	.	PUNCT
ijtc-778	428	1	undang	undang	PROPN
ijtc-778	428	2	-	-	PUNCT
ijtc-778	428	3	undang	undang	PROPN
ijtc-778	428	4	nomor	nomor	PROPN
ijtc-778	428	5	19	19	NUM
ijtc-778	428	6	tahun	tahun	PROPN
ijtc-778	428	7	1997	1997	NUM
ijtc-778	428	8	tentang	tentang	PROPN
ijtc-778	428	9	penagihan	penagihan	PROPN
ijtc-778	428	10	pajak	pajak	PROPN
ijtc-778	428	11	dengan	dengan	PROPN
ijtc-778	428	12	surat	surat	PROPN
ijtc-778	428	13	paksa	paksa	PROPN
ijtc-778	428	14	sebagaimana	sebagaimana	PROPN
ijtc-778	428	15	diubah	diubah	VERB
ijtc-778	428	16	terakhir	terakhir	PROPN
ijtc-778	428	17	dengan	dengan	PROPN
ijtc-778	428	18	undang	undang	PROPN
ijtc-778	428	19	-	-	PUNCT
ijtc-778	428	20	undang	undang	PROPN
ijtc-778	428	21	nomor	nomor	PROPN
ijtc-778	428	22	19	19	NUM
ijtc-778	428	23	tahun	tahun	PROPN
ijtc-778	428	24	1997	1997	NUM
ijtc-778	428	25	.	.	PUNCT
ijtc-778	429	1	undang	undang	PROPN
ijtc-778	429	2	-	-	PUNCT
ijtc-778	429	3	undang	undang	PROPN
ijtc-778	429	4	nomor	nomor	PROPN
ijtc-778	429	5	14	14	NUM
ijtc-778	429	6	tahun	tahun	PROPN
ijtc-778	429	7	2002	2002	NUM
ijtc-778	429	8	tentang	tentang	PROPN
ijtc-778	429	9	pengadilan	pengadilan	PROPN
ijtc-778	429	10	pajak	pajak	PROPN
ijtc-778	429	11	undang	undang	PROPN
ijtc-778	429	12	-	-	PUNCT
ijtc-778	429	13	undang	undang	PROPN
ijtc-778	429	14	nomor	nomor	PROPN
ijtc-778	429	15	17	17	NUM
ijtc-778	429	16	tahun	tahun	PROPN
ijtc-778	429	17	2003	2003	NUM
ijtc-778	429	18	tentang	tentang	PROPN
ijtc-778	429	19	keuangan	keuangan	PROPN
ijtc-778	429	20	negara.(adi	negara.(adi	PROPN
ijtc-778	429	21	2020	2020	NUM
ijtc-778	429	22	)	)	PUNCT
ijtc-778	429	23	undang	undang	PROPN
ijtc-778	429	24	-	-	PUNCT
ijtc-778	429	25	undang	undang	PROPN
ijtc-778	429	26	nomor	nomor	PROPN
ijtc-778	429	27	25	25	NUM
ijtc-778	429	28	tahun	tahun	PROPN
ijtc-778	429	29	2007	2007	NUM
ijtc-778	429	30	tentang	tentang	PROPN
ijtc-778	429	31	penanaman	penanaman	PROPN
ijtc-778	429	32	modal	modal	PROPN
ijtc-778	429	33	.	.	PUNCT
ijtc-778	430	1	undang	undang	PROPN
ijtc-778	430	2	-	-	PUNCT
ijtc-778	430	3	undang	undang	PROPN
ijtc-778	430	4	republik	republik	PROPN
ijtc-778	430	5	indonesia	indonesia	PROPN
ijtc-778	430	6	nomor	nomor	PROPN
ijtc-778	430	7	14	14	NUM
ijtc-778	430	8	tahun	tahun	PROPN
ijtc-778	430	9	2015	2015	NUM
ijtc-778	430	10	tentang	tentang	PROPN
ijtc-778	430	11	anggaran	anggaran	PROPN
ijtc-778	430	12	pendapatan	pendapatan	PROPN
ijtc-778	430	13	dan	dan	PROPN
ijtc-778	430	14	belanja	belanja	PROPN
ijtc-778	430	15	negara	negara	PROPN
ijtc-778	430	16	tahun	tahun	PROPN
ijtc-778	430	17	2016	2016	NUM
ijtc-778	430	18	.	.	PUNCT
ijtc-778	431	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-778	431	2	juridical	juridical	ADJ
ijtc-778	431	3	analysis	analysis	NOUN
ijtc-778	431	4	of	of	ADP
ijtc-778	431	5	tax	tax	NOUN
ijtc-778	431	6	criminal	criminal	ADJ
ijtc-778	431	7	law	law	NOUN
ijtc-778	431	8	enforcement	enforcement	NOUN
ijtc-778	431	9	:	:	PUNCT
ijtc-778	431	10	an	an	DET
ijtc-778	431	11	overview	overview	NOUN
ijtc-778	431	12	of	of	ADP
ijtc-778	431	13	legal	legal	ADJ
ijtc-778	431	14	regulations	regulation	NOUN
ijtc-778	431	15	and	and	CCONJ
ijtc-778	431	16	its	its	PRON
ijtc-778	431	17	implementation	implementation	NOUN
ijtc-778	431	18	in	in	ADP
ijtc-778	431	19	indonesia	indonesia	PROPN
ijtc-778	431	20	silalahi	silalahi	NOUN
ijtc-778	431	21	583	583	NUM
ijtc-778	431	22	|	|	CCONJ
ijtc-778	431	23	ilomata	ilomata	PROPN
ijtc-778	431	24	international	international	ADJ
ijtc-778	431	25	journal	journal	NOUN
ijtc-778	431	26	of	of	ADP
ijtc-778	431	27	tax	tax	PROPN
ijtc-778	431	28	&	&	CCONJ
ijtc-778	431	29	accounting	accounting	PROPN
ijtc-778	431	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-778	431	31	peraturan	peraturan	NOUN
ijtc-778	431	32	menteri	menteri	PROPN
ijtc-778	431	33	keuangan	keuangan	VERB
ijtc-778	431	34	republik	republik	PROPN
ijtc-778	431	35	indonesia	indonesia	PROPN
ijtc-778	431	36	nomor	nomor	PROPN
ijtc-778	431	37	177/	177/	NUM
ijtc-778	431	38	pmk.03/	pmk.03/	NOUN
ijtc-778	431	39	2022	2022	NUM
ijtc-778	431	40	tentang	tentang	PROPN
ijtc-778	431	41	tata	tata	PROPN
ijtc-778	431	42	cara	cara	PROPN
ijtc-778	431	43	pemeriksaan	pemeriksaan	PROPN
ijtc-778	431	44	bukti	bukti	PROPN
ijtc-778	431	45	permulaan	permulaan	PROPN
ijtc-778	431	46	di	di	PROPN
ijtc-778	431	47	bidang	bidang	PROPN
ijtc-778	431	48	perpajakan	perpajakan	PROPN
ijtc-778	431	49	.	.	PUNCT
ijtc-778	432	1	peraturan	peraturan	PROPN
ijtc-778	432	2	menteri	menteri	PROPN
ijtc-778	432	3	keuangan	keuangan	VERB
ijtc-778	432	4	republik	republik	PROPN
ijtc-778	432	5	indonesia	indonesia	PROPN
ijtc-778	432	6	nomor	nomor	PROPN
ijtc-778	432	7	55/	55/	NUM
ijtc-778	432	8	pmk.03/	pmk.03/	NOUN
ijtc-778	432	9	2016	2016	NUM
ijtc-778	432	10	tentang	tentang	PROPN
ijtc-778	432	11	tata	tata	PROPN
ijtc-778	432	12	cara	cara	PROPN
ijtc-778	432	13	permintaan	permintaan	PROPN
ijtc-778	432	14	penghentian	penghentian	PROPN
ijtc-778	432	15	penyidikan	penyidikan	VERB
ijtc-778	432	16	tindak	tindak	PROPN
ijtc-778	432	17	pidana	pidana	PROPN
ijtc-778	432	18	di	di	PROPN
ijtc-778	432	19	bidang	bidang	PROPN
ijtc-778	432	20	perpajakan	perpajakan	PROPN
ijtc-778	432	21	untuk	untuk	PROPN
ijtc-778	432	22	kepentingan	kepentingan	PROPN
ijtc-778	432	23	penerimaan	penerimaan	PROPN
ijtc-778	433	1	negara	negara	PROPN
ijtc-778	433	2	.	.	PROPN
ijtc-778	433	3	peraturan	peraturan	PROPN
ijtc-778	433	4	menteri	menteri	PROPN
ijtc-778	433	5	keuangan	keuangan	PROPN
ijtc-778	433	6	nomor	nomor	VERB
ijtc-778	433	7	256/	256/	NUM
ijtc-778	433	8	pmk.03/	pmk.03/	NOUN
ijtc-778	433	9	2014	2014	NUM
ijtc-778	433	10	tentang	tentang	PROPN
ijtc-778	433	11	tata	tata	PROPN
ijtc-778	433	12	cara	cara	PROPN
ijtc-778	433	13	pemeriksaan	pemeriksaan	PROPN
ijtc-778	433	14	dan	dan	PROPN
ijtc-778	433	15	penelitian	penelitian	PROPN
ijtc-778	433	16	pajak	pajak	PROPN
ijtc-778	433	17	bumi	bumi	PROPN
ijtc-778	433	18	dan	dan	PROPN
ijtc-778	433	19	bangunan	bangunan	PROPN
ijtc-778	433	20	.	.	PUNCT
ijtc-778	434	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN