id	sid	tid	token	lemma	pos
ijtc-783	1	1	ilomata	ilomata	PROPN
ijtc-783	1	2	international	international	ADJ
ijtc-783	1	3	journal	journal	NOUN
ijtc-783	1	4	of	of	ADP
ijtc-783	1	5	tax	tax	PROPN
ijtc-783	1	6	&	&	CCONJ
ijtc-783	1	7	accounting	account	VERB
ijtc-783	1	8	p	p	PROPN
ijtc-783	1	9	-	-	PUNCT
ijtc-783	1	10	issn	issn	NOUN
ijtc-783	1	11	:	:	PUNCT
ijtc-783	1	12	2714	2714	NUM
ijtc-783	1	13	-	-	SYM
ijtc-783	1	14	9838	9838	NUM
ijtc-783	1	15	;	;	PUNCT
ijtc-783	1	16	e	e	X
ijtc-783	1	17	-	-	PUNCT
ijtc-783	1	18	issn	issn	NOUN
ijtc-783	1	19	:	:	PUNCT
ijtc-783	1	20	2714	2714	NUM
ijtc-783	1	21	-	-	SYM
ijtc-783	1	22	9846	9846	NUM
ijtc-783	1	23	volume	volume	NOUN
ijtc-783	1	24	5	5	NUM
ijtc-783	1	25	,	,	PUNCT
ijtc-783	1	26	issue	issue	NOUN
ijtc-783	1	27	1	1	NUM
ijtc-783	1	28	,	,	PUNCT
ijtc-783	1	29	january	january	PROPN
ijtc-783	1	30	2024	2024	NUM
ijtc-783	1	31	page	page	NOUN
ijtc-783	1	32	no	no	NOUN
ijtc-783	1	33	.	.	NOUN
ijtc-783	2	1	162	162	NUM
ijtc-783	2	2	-	-	SYM
ijtc-783	2	3	179	179	NUM
ijtc-783	2	4	162	162	NUM
ijtc-783	2	5	|	|	CCONJ
ijtc-783	2	6	ilomata	ilomata	PROPN
ijtc-783	2	7	international	international	ADJ
ijtc-783	2	8	journal	journal	NOUN
ijtc-783	2	9	of	of	ADP
ijtc-783	2	10	tax	tax	PROPN
ijtc-783	2	11	&	&	CCONJ
ijtc-783	2	12	accounting	accounting	PROPN
ijtc-783	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	2	14	enhancing	enhance	VERB
ijtc-783	2	15	tax	tax	NOUN
ijtc-783	2	16	compliance	compliance	NOUN
ijtc-783	2	17	in	in	ADP
ijtc-783	2	18	indonesian	indonesian	ADJ
ijtc-783	2	19	government	government	NOUN
ijtc-783	2	20	institutions	institution	NOUN
ijtc-783	2	21	:	:	PUNCT
ijtc-783	2	22	identifying	identify	VERB
ijtc-783	2	23	and	and	CCONJ
ijtc-783	2	24	mitigating	mitigate	VERB
ijtc-783	2	25	inhibiting	inhibit	VERB
ijtc-783	2	26	factors	factor	NOUN
ijtc-783	2	27	heriantonius	heriantonius	NOUN
ijtc-783	2	28	silalahi	silalahi	NOUN
ijtc-783	2	29	directorate	directorate	ADJ
ijtc-783	2	30	general	general	NOUN
ijtc-783	2	31	of	of	ADP
ijtc-783	2	32	taxes	taxis	NOUN
ijtc-783	2	33	,	,	PUNCT
ijtc-783	2	34	indonesia	indonesia	PROPN
ijtc-783	2	35	correspondent	correspondent	NOUN
ijtc-783	2	36	:	:	PUNCT
ijtc-783	2	37	heri.silalahi@gmail.com	heri.silalahi@gmail.com	X
ijtc-783	2	38	received	receive	VERB
ijtc-783	2	39	:	:	PUNCT
ijtc-783	2	40	october	october	PROPN
ijtc-783	2	41	1	1	NUM
ijtc-783	2	42	,	,	PUNCT
ijtc-783	2	43	2023	2023	NUM
ijtc-783	2	44	accepted	accept	VERB
ijtc-783	2	45	:	:	PUNCT
ijtc-783	2	46	january	january	PROPN
ijtc-783	2	47	4	4	NUM
ijtc-783	2	48	,	,	PUNCT
ijtc-783	2	49	2024	2024	NUM
ijtc-783	2	50	published	publish	VERB
ijtc-783	2	51	:	:	PUNCT
ijtc-783	2	52	january	january	PROPN
ijtc-783	2	53	31	31	NUM
ijtc-783	2	54	,	,	PUNCT
ijtc-783	2	55	2024	2024	NUM
ijtc-783	2	56	citation	citation	NOUN
ijtc-783	2	57	:	:	PUNCT
ijtc-783	2	58	silalahi	silalahi	NOUN
ijtc-783	2	59	,	,	PUNCT
ijtc-783	2	60	h.	h.	PROPN
ijtc-783	2	61	(	(	PUNCT
ijtc-783	2	62	2024	2024	NUM
ijtc-783	2	63	)	)	PUNCT
ijtc-783	2	64	.	.	PUNCT
ijtc-783	3	1	enhancing	enhance	VERB
ijtc-783	3	2	tax	tax	NOUN
ijtc-783	3	3	compliance	compliance	NOUN
ijtc-783	3	4	in	in	ADP
ijtc-783	3	5	indonesian	indonesian	ADJ
ijtc-783	3	6	government	government	NOUN
ijtc-783	3	7	institutions	institution	NOUN
ijtc-783	3	8	:	:	PUNCT
ijtc-783	3	9	identifying	identify	VERB
ijtc-783	3	10	and	and	CCONJ
ijtc-783	3	11	mitigating	mitigate	VERB
ijtc-783	3	12	inhibiting	inhibit	VERB
ijtc-783	3	13	factors	factor	NOUN
ijtc-783	3	14	.	.	PUNCT
ijtc-783	4	1	ilomata	ilomata	PROPN
ijtc-783	4	2	international	international	ADJ
ijtc-783	4	3	journal	journal	NOUN
ijtc-783	4	4	of	of	ADP
ijtc-783	4	5	tax	tax	NOUN
ijtc-783	4	6	and	and	CCONJ
ijtc-783	4	7	accounting	accounting	NOUN
ijtc-783	4	8	,	,	PUNCT
ijtc-783	4	9	5(1	5(1	NUM
ijtc-783	4	10	)	)	PUNCT
ijtc-783	4	11	,	,	PUNCT
ijtc-783	4	12	162	162	NUM
ijtc-783	4	13	-	-	SYM
ijtc-783	4	14	179	179	NUM
ijtc-783	4	15	.	.	PUNCT
ijtc-783	5	1	https://doi.org/10.52728/ijtc.v5i1.783	https://doi.org/10.52728/ijtc.v5i1.783	PROPN
ijtc-783	5	2	abstract	abstract	NOUN
ijtc-783	5	3	:	:	PUNCT
ijtc-783	5	4	tax	tax	NOUN
ijtc-783	5	5	compliance	compliance	NOUN
ijtc-783	5	6	in	in	ADP
ijtc-783	5	7	indonesian	indonesian	ADJ
ijtc-783	5	8	government	government	NOUN
ijtc-783	5	9	institutions	institution	NOUN
ijtc-783	5	10	significantly	significantly	ADV
ijtc-783	5	11	affects	affect	VERB
ijtc-783	5	12	national	national	ADJ
ijtc-783	5	13	revenue	revenue	NOUN
ijtc-783	5	14	and	and	CCONJ
ijtc-783	5	15	resource	resource	NOUN
ijtc-783	5	16	allocation	allocation	NOUN
ijtc-783	5	17	.	.	PUNCT
ijtc-783	6	1	this	this	DET
ijtc-783	6	2	study	study	NOUN
ijtc-783	6	3	addresses	address	VERB
ijtc-783	6	4	tax	tax	VERB
ijtc-783	6	5	non	non	NOUN
ijtc-783	6	6	-	-	NOUN
ijtc-783	6	7	compliance	compliance	NOUN
ijtc-783	6	8	by	by	ADP
ijtc-783	6	9	identifying	identify	VERB
ijtc-783	6	10	its	its	PRON
ijtc-783	6	11	causes	cause	NOUN
ijtc-783	6	12	and	and	CCONJ
ijtc-783	6	13	proposing	propose	VERB
ijtc-783	6	14	mitigation	mitigation	NOUN
ijtc-783	6	15	strategies	strategy	NOUN
ijtc-783	6	16	.	.	PUNCT
ijtc-783	7	1	the	the	DET
ijtc-783	7	2	research	research	NOUN
ijtc-783	7	3	aims	aim	VERB
ijtc-783	7	4	to	to	PART
ijtc-783	7	5	understand	understand	VERB
ijtc-783	7	6	why	why	SCONJ
ijtc-783	7	7	government	government	NOUN
ijtc-783	7	8	institutions	institution	NOUN
ijtc-783	7	9	in	in	ADP
ijtc-783	7	10	indonesia	indonesia	PROPN
ijtc-783	7	11	struggle	struggle	VERB
ijtc-783	7	12	with	with	ADP
ijtc-783	7	13	tax	tax	NOUN
ijtc-783	7	14	compliance	compliance	NOUN
ijtc-783	7	15	,	,	PUNCT
ijtc-783	7	16	with	with	ADP
ijtc-783	7	17	objectives	objective	NOUN
ijtc-783	7	18	including	include	VERB
ijtc-783	7	19	identifying	identify	VERB
ijtc-783	7	20	inhibiting	inhibit	VERB
ijtc-783	7	21	factors	factor	NOUN
ijtc-783	7	22	,	,	PUNCT
ijtc-783	7	23	assessing	assess	VERB
ijtc-783	7	24	their	their	PRON
ijtc-783	7	25	impact	impact	NOUN
ijtc-783	7	26	,	,	PUNCT
ijtc-783	7	27	and	and	CCONJ
ijtc-783	7	28	proposing	propose	VERB
ijtc-783	7	29	mitigation	mitigation	NOUN
ijtc-783	7	30	strategies	strategy	NOUN
ijtc-783	7	31	.	.	PUNCT
ijtc-783	8	1	this	this	DET
ijtc-783	8	2	integrated	integrate	VERB
ijtc-783	8	3	approach	approach	NOUN
ijtc-783	8	4	encompasses	encompass	VERB
ijtc-783	8	5	various	various	ADJ
ijtc-783	8	6	elements	element	NOUN
ijtc-783	8	7	,	,	PUNCT
ijtc-783	8	8	including	include	VERB
ijtc-783	8	9	a	a	DET
ijtc-783	8	10	descriptive	descriptive	ADJ
ijtc-783	8	11	analysis	analysis	NOUN
ijtc-783	8	12	approach	approach	NOUN
ijtc-783	8	13	,	,	PUNCT
ijtc-783	8	14	comprehensive	comprehensive	ADJ
ijtc-783	8	15	literature	literature	NOUN
ijtc-783	8	16	research	research	NOUN
ijtc-783	8	17	,	,	PUNCT
ijtc-783	8	18	comparative	comparative	ADJ
ijtc-783	8	19	analysis	analysis	NOUN
ijtc-783	8	20	,	,	PUNCT
ijtc-783	8	21	a	a	DET
ijtc-783	8	22	qualitative	qualitative	ADJ
ijtc-783	8	23	research	research	NOUN
ijtc-783	8	24	approach	approach	NOUN
ijtc-783	8	25	,	,	PUNCT
ijtc-783	8	26	and	and	CCONJ
ijtc-783	8	27	secondary	secondary	ADJ
ijtc-783	8	28	data	datum	NOUN
ijtc-783	8	29	collection	collection	NOUN
ijtc-783	8	30	.	.	PUNCT
ijtc-783	9	1	findings	finding	NOUN
ijtc-783	9	2	highlight	highlight	VERB
ijtc-783	9	3	complex	complex	ADJ
ijtc-783	9	4	regulations	regulation	NOUN
ijtc-783	9	5	,	,	PUNCT
ijtc-783	9	6	inadequate	inadequate	ADJ
ijtc-783	9	7	tax	tax	NOUN
ijtc-783	9	8	education	education	NOUN
ijtc-783	9	9	,	,	PUNCT
ijtc-783	9	10	and	and	CCONJ
ijtc-783	9	11	inconsistent	inconsistent	ADJ
ijtc-783	9	12	enforcement	enforcement	NOUN
ijtc-783	9	13	as	as	ADP
ijtc-783	9	14	compliance	compliance	NOUN
ijtc-783	9	15	hindrances	hindrance	NOUN
ijtc-783	9	16	.	.	PUNCT
ijtc-783	10	1	the	the	DET
ijtc-783	10	2	study	study	NOUN
ijtc-783	10	3	quantifies	quantify	VERB
ijtc-783	10	4	their	their	PRON
ijtc-783	10	5	impact	impact	NOUN
ijtc-783	10	6	.	.	PUNCT
ijtc-783	11	1	proposed	propose	VERB
ijtc-783	11	2	solutions	solution	NOUN
ijtc-783	11	3	include	include	VERB
ijtc-783	11	4	simplifying	simplify	VERB
ijtc-783	11	5	tax	tax	NOUN
ijtc-783	11	6	rules	rule	NOUN
ijtc-783	11	7	,	,	PUNCT
ijtc-783	11	8	enhancing	enhance	VERB
ijtc-783	11	9	tax	tax	NOUN
ijtc-783	11	10	education	education	NOUN
ijtc-783	11	11	,	,	PUNCT
ijtc-783	11	12	and	and	CCONJ
ijtc-783	11	13	enforcing	enforce	VERB
ijtc-783	11	14	tax	tax	NOUN
ijtc-783	11	15	laws	law	NOUN
ijtc-783	11	16	.	.	PUNCT
ijtc-783	12	1	in	in	ADP
ijtc-783	12	2	conclusion	conclusion	NOUN
ijtc-783	12	3	,	,	PUNCT
ijtc-783	12	4	this	this	DET
ijtc-783	12	5	research	research	NOUN
ijtc-783	12	6	informs	inform	VERB
ijtc-783	12	7	policymakers	policymaker	NOUN
ijtc-783	12	8	,	,	PUNCT
ijtc-783	12	9	tax	tax	NOUN
ijtc-783	12	10	authorities	authority	NOUN
ijtc-783	12	11	,	,	PUNCT
ijtc-783	12	12	and	and	CCONJ
ijtc-783	12	13	government	government	NOUN
ijtc-783	12	14	officials	official	NOUN
ijtc-783	12	15	about	about	ADP
ijtc-783	12	16	tax	tax	NOUN
ijtc-783	12	17	compliance	compliance	NOUN
ijtc-783	12	18	challenges	challenge	NOUN
ijtc-783	12	19	,	,	PUNCT
ijtc-783	12	20	offering	offer	VERB
ijtc-783	12	21	insights	insight	NOUN
ijtc-783	12	22	to	to	PART
ijtc-783	12	23	improve	improve	VERB
ijtc-783	12	24	tax	tax	NOUN
ijtc-783	12	25	collection	collection	NOUN
ijtc-783	12	26	and	and	CCONJ
ijtc-783	12	27	resource	resource	NOUN
ijtc-783	12	28	allocation	allocation	NOUN
ijtc-783	12	29	,	,	PUNCT
ijtc-783	12	30	potentially	potentially	ADV
ijtc-783	12	31	increasing	increase	VERB
ijtc-783	12	32	government	government	NOUN
ijtc-783	12	33	revenue	revenue	NOUN
ijtc-783	12	34	and	and	CCONJ
ijtc-783	12	35	promoting	promote	VERB
ijtc-783	12	36	sustainable	sustainable	ADJ
ijtc-783	12	37	development	development	NOUN
ijtc-783	12	38	.	.	PUNCT
ijtc-783	13	1	keywords	keyword	NOUN
ijtc-783	13	2	:	:	PUNCT
ijtc-783	13	3	tax	tax	NOUN
ijtc-783	13	4	compliance	compliance	NOUN
ijtc-783	13	5	factors	factor	NOUN
ijtc-783	13	6	,	,	PUNCT
ijtc-783	13	7	government	government	NOUN
ijtc-783	13	8	institutions	institution	NOUN
ijtc-783	13	9	,	,	PUNCT
ijtc-783	13	10	mitigation	mitigation	NOUN
ijtc-783	13	11	strategies	strategy	NOUN
ijtc-783	13	12	,	,	PUNCT
ijtc-783	13	13	indonesian	indonesian	ADJ
ijtc-783	13	14	taxation	taxation	NOUN
ijtc-783	13	15	,	,	PUNCT
ijtc-783	13	16	revenue	revenue	NOUN
ijtc-783	13	17	enhancement	enhancement	NOUN
ijtc-783	13	18	this	this	PRON
ijtc-783	13	19	is	be	AUX
ijtc-783	13	20	an	an	DET
ijtc-783	13	21	open	open	ADJ
ijtc-783	13	22	access	access	NOUN
ijtc-783	13	23	article	article	NOUN
ijtc-783	13	24	under	under	ADP
ijtc-783	13	25	the	the	DET
ijtc-783	13	26	cc	cc	NOUN
ijtc-783	13	27	-	-	PUNCT
ijtc-783	13	28	by	by	ADP
ijtc-783	13	29	4.0	4.0	NUM
ijtc-783	13	30	license	license	NOUN
ijtc-783	13	31	.	.	PUNCT
ijtc-783	14	1	introduction	introduction	NOUN
ijtc-783	14	2	the	the	DET
ijtc-783	14	3	state	state	NOUN
ijtc-783	14	4	budget	budget	NOUN
ijtc-783	14	5	(	(	PUNCT
ijtc-783	14	6	apbn	apbn	ADJ
ijtc-783	14	7	)	)	PUNCT
ijtc-783	14	8	comprises	comprise	VERB
ijtc-783	14	9	five	five	NUM
ijtc-783	14	10	key	key	ADJ
ijtc-783	14	11	components	component	NOUN
ijtc-783	14	12	:	:	PUNCT
ijtc-783	14	13	state	state	NOUN
ijtc-783	14	14	revenue	revenue	NOUN
ijtc-783	14	15	,	,	PUNCT
ijtc-783	14	16	state	state	NOUN
ijtc-783	14	17	expenditure	expenditure	NOUN
ijtc-783	14	18	,	,	PUNCT
ijtc-783	14	19	primary	primary	ADJ
ijtc-783	14	20	balance	balance	NOUN
ijtc-783	14	21	,	,	PUNCT
ijtc-783	14	22	budget	budget	NOUN
ijtc-783	14	23	surplus	surplus	NOUN
ijtc-783	14	24	/	/	SYM
ijtc-783	14	25	deficit	deficit	NOUN
ijtc-783	14	26	,	,	PUNCT
ijtc-783	14	27	and	and	CCONJ
ijtc-783	14	28	budget	budget	NOUN
ijtc-783	14	29	financing	financing	NOUN
ijtc-783	14	30	.	.	PUNCT
ijtc-783	15	1	among	among	ADP
ijtc-783	15	2	these	these	DET
ijtc-783	15	3	components	component	NOUN
ijtc-783	15	4	,	,	PUNCT
ijtc-783	15	5	state	state	NOUN
ijtc-783	15	6	revenue	revenue	NOUN
ijtc-783	15	7	plays	play	VERB
ijtc-783	15	8	a	a	DET
ijtc-783	15	9	pivotal	pivotal	ADJ
ijtc-783	15	10	role	role	NOUN
ijtc-783	15	11	in	in	ADP
ijtc-783	15	12	maintaining	maintain	VERB
ijtc-783	15	13	economic	economic	ADJ
ijtc-783	15	14	stability	stability	NOUN
ijtc-783	15	15	.	.	PUNCT
ijtc-783	16	1	according	accord	VERB
ijtc-783	16	2	to	to	ADP
ijtc-783	16	3	data	datum	NOUN
ijtc-783	16	4	from	from	ADP
ijtc-783	16	5	the	the	DET
ijtc-783	16	6	official	official	ADJ
ijtc-783	16	7	website	website	NOUN
ijtc-783	16	8	of	of	ADP
ijtc-783	16	9	the	the	DET
ijtc-783	16	10	ministry	ministry	PROPN
ijtc-783	16	11	of	of	ADP
ijtc-783	16	12	finance	finance	PROPN
ijtc-783	16	13	(	(	PUNCT
ijtc-783	16	14	kemenkeu.go.id	kemenkeu.go.id	PROPN
ijtc-783	16	15	)	)	PUNCT
ijtc-783	16	16	,	,	PUNCT
ijtc-783	16	17	the	the	DET
ijtc-783	16	18	realization	realization	NOUN
ijtc-783	16	19	of	of	ADP
ijtc-783	16	20	tax	tax	NOUN
ijtc-783	16	21	revenue	revenue	NOUN
ijtc-783	16	22	in	in	ADP
ijtc-783	16	23	the	the	DET
ijtc-783	16	24	2022	2022	NUM
ijtc-783	16	25	apbn	apbn	ADV
ijtc-783	16	26	reached	reach	VERB
ijtc-783	16	27	rp2.034.5	rp2.034.5	PROPN
ijtc-783	16	28	trillion	trillion	NUM
ijtc-783	16	29	,	,	PUNCT
ijtc-783	16	30	surpassing	surpass	VERB
ijtc-783	16	31	the	the	DET
ijtc-783	16	32	target	target	NOUN
ijtc-783	16	33	set	set	VERB
ijtc-783	16	34	in	in	ADP
ijtc-783	16	35	presidential	presidential	ADJ
ijtc-783	16	36	regulation	regulation	NOUN
ijtc-783	16	37	98/2022	98/2022	NOUN
ijtc-783	16	38	,	,	PUNCT
ijtc-783	16	39	which	which	PRON
ijtc-783	16	40	was	be	AUX
ijtc-783	16	41	rp1.784	rp1.784	NOUN
ijtc-783	16	42	trillion	trillion	NUM
ijtc-783	16	43	.	.	PUNCT
ijtc-783	17	1	this	this	PRON
ijtc-783	17	2	represents	represent	VERB
ijtc-783	17	3	a	a	DET
ijtc-783	17	4	substantial	substantial	ADJ
ijtc-783	17	5	growth	growth	NOUN
ijtc-783	17	6	of	of	ADP
ijtc-783	17	7	31.4	31.4	NUM
ijtc-783	17	8	%	%	NOUN
ijtc-783	17	9	compared	compare	VERB
ijtc-783	17	10	to	to	ADP
ijtc-783	17	11	the	the	DET
ijtc-783	17	12	2021	2021	NUM
ijtc-783	17	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	17	14	mailto:heri.silalahi@gmail.com	mailto:heri.silalahi@gmail.com	X
ijtc-783	17	15	https://doi.org/10.52728/ijtc.v5i1.783	https://doi.org/10.52728/ijtc.v5i1.783	NOUN
ijtc-783	17	16	enhancing	enhance	VERB
ijtc-783	17	17	tax	tax	NOUN
ijtc-783	17	18	compliance	compliance	NOUN
ijtc-783	17	19	in	in	ADP
ijtc-783	17	20	indonesian	indonesian	ADJ
ijtc-783	17	21	government	government	NOUN
ijtc-783	17	22	institutions	institution	NOUN
ijtc-783	17	23	:	:	PUNCT
ijtc-783	17	24	identifying	identify	VERB
ijtc-783	17	25	and	and	CCONJ
ijtc-783	17	26	mitigating	mitigate	VERB
ijtc-783	17	27	inhibiting	inhibit	VERB
ijtc-783	17	28	factors	factor	NOUN
ijtc-783	17	29	silalahi	silalahi	NOUN
ijtc-783	17	30	163	163	NUM
ijtc-783	17	31	|	|	NOUN
ijtc-783	17	32	ilomata	ilomata	PROPN
ijtc-783	17	33	international	international	ADJ
ijtc-783	17	34	journal	journal	NOUN
ijtc-783	17	35	of	of	ADP
ijtc-783	17	36	tax	tax	PROPN
ijtc-783	17	37	&	&	CCONJ
ijtc-783	17	38	accounting	account	VERB
ijtc-783	17	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	17	40	realization	realization	NOUN
ijtc-783	17	41	of	of	ADP
ijtc-783	17	42	rp1.547.8	rp1.547.8	PROPN
ijtc-783	17	43	trillion	trillion	NUM
ijtc-783	17	44	.	.	PUNCT
ijtc-783	18	1	these	these	DET
ijtc-783	18	2	figures	figure	NOUN
ijtc-783	18	3	underscore	underscore	VERB
ijtc-783	18	4	the	the	DET
ijtc-783	18	5	significance	significance	NOUN
ijtc-783	18	6	of	of	ADP
ijtc-783	18	7	tax	tax	NOUN
ijtc-783	18	8	revenue	revenue	NOUN
ijtc-783	18	9	as	as	ADP
ijtc-783	18	10	the	the	DET
ijtc-783	18	11	largest	large	ADJ
ijtc-783	18	12	pillar	pillar	NOUN
ijtc-783	18	13	of	of	ADP
ijtc-783	18	14	the	the	DET
ijtc-783	18	15	apbn	apbn	ADJ
ijtc-783	18	16	.	.	PUNCT
ijtc-783	19	1	tax	tax	NOUN
ijtc-783	19	2	revenue	revenue	NOUN
ijtc-783	19	3	is	be	AUX
ijtc-783	19	4	collected	collect	VERB
ijtc-783	19	5	through	through	ADP
ijtc-783	19	6	two	two	NUM
ijtc-783	19	7	mechanisms	mechanism	NOUN
ijtc-783	19	8	:	:	PUNCT
ijtc-783	19	9	the	the	DET
ijtc-783	19	10	self	self	NOUN
ijtc-783	19	11	-	-	PUNCT
ijtc-783	19	12	assessment	assessment	NOUN
ijtc-783	19	13	system	system	NOUN
ijtc-783	19	14	,	,	PUNCT
ijtc-783	19	15	where	where	SCONJ
ijtc-783	19	16	taxpayers	taxpayer	NOUN
ijtc-783	19	17	calculate	calculate	VERB
ijtc-783	19	18	,	,	PUNCT
ijtc-783	19	19	pay	pay	VERB
ijtc-783	19	20	,	,	PUNCT
ijtc-783	19	21	and	and	CCONJ
ijtc-783	19	22	report	report	VERB
ijtc-783	19	23	taxes	taxis	NOUN
ijtc-783	19	24	themselves	themselves	PRON
ijtc-783	19	25	,	,	PUNCT
ijtc-783	19	26	and	and	CCONJ
ijtc-783	19	27	the	the	DET
ijtc-783	19	28	withholding	withholding	NOUN
ijtc-783	19	29	system	system	NOUN
ijtc-783	19	30	,	,	PUNCT
ijtc-783	19	31	where	where	SCONJ
ijtc-783	19	32	taxes	taxis	NOUN
ijtc-783	19	33	are	be	AUX
ijtc-783	19	34	deducted	deduct	VERB
ijtc-783	19	35	/	/	PUNCT
ijtc-783	19	36	collected	collect	VERB
ijtc-783	19	37	by	by	ADP
ijtc-783	19	38	third	third	ADJ
ijtc-783	19	39	parties	party	NOUN
ijtc-783	19	40	such	such	ADJ
ijtc-783	19	41	as	as	ADP
ijtc-783	19	42	marketplaces	marketplace	NOUN
ijtc-783	19	43	or	or	CCONJ
ijtc-783	19	44	government	government	NOUN
ijtc-783	19	45	institutions	institution	NOUN
ijtc-783	19	46	(	(	PUNCT
ijtc-783	19	47	ministry	ministry	PROPN
ijtc-783	19	48	of	of	ADP
ijtc-783	19	49	finance	finance	NOUN
ijtc-783	19	50	,	,	PUNCT
ijtc-783	19	51	2022	2022	NUM
ijtc-783	19	52	)	)	PUNCT
ijtc-783	19	53	.	.	PUNCT
ijtc-783	20	1	government	government	NOUN
ijtc-783	20	2	institutions	institution	NOUN
ijtc-783	20	3	play	play	VERB
ijtc-783	20	4	a	a	DET
ijtc-783	20	5	critical	critical	ADJ
ijtc-783	20	6	role	role	NOUN
ijtc-783	20	7	in	in	ADP
ijtc-783	20	8	tax	tax	NOUN
ijtc-783	20	9	deduction	deduction	NOUN
ijtc-783	20	10	and	and	CCONJ
ijtc-783	20	11	collection	collection	NOUN
ijtc-783	20	12	,	,	PUNCT
ijtc-783	20	13	particularly	particularly	ADV
ijtc-783	20	14	when	when	SCONJ
ijtc-783	20	15	transactions	transaction	NOUN
ijtc-783	20	16	involve	involve	VERB
ijtc-783	20	17	business	business	NOUN
ijtc-783	20	18	partners	partner	NOUN
ijtc-783	20	19	,	,	PUNCT
ijtc-783	20	20	both	both	PRON
ijtc-783	20	21	micro	micro	ADJ
ijtc-783	20	22	,	,	PUNCT
ijtc-783	20	23	small	small	ADJ
ijtc-783	20	24	,	,	PUNCT
ijtc-783	20	25	and	and	CCONJ
ijtc-783	20	26	medium	medium	ADJ
ijtc-783	20	27	-	-	PUNCT
ijtc-783	20	28	sized	sized	ADJ
ijtc-783	20	29	enterprises	enterprise	NOUN
ijtc-783	20	30	(	(	PUNCT
ijtc-783	20	31	msmes	msme	NOUN
ijtc-783	20	32	)	)	PUNCT
ijtc-783	20	33	and	and	CCONJ
ijtc-783	20	34	non	non	NOUN
ijtc-783	20	35	-	-	NOUN
ijtc-783	20	36	msmes	msme	NOUN
ijtc-783	20	37	.	.	PUNCT
ijtc-783	21	1	hence	hence	ADV
ijtc-783	21	2	,	,	PUNCT
ijtc-783	21	3	it	it	PRON
ijtc-783	21	4	is	be	AUX
ijtc-783	21	5	imperative	imperative	ADJ
ijtc-783	21	6	for	for	ADP
ijtc-783	21	7	government	government	NOUN
ijtc-783	21	8	treasury	treasury	NOUN
ijtc-783	21	9	officials	official	NOUN
ijtc-783	21	10	to	to	PART
ijtc-783	21	11	accurately	accurately	ADV
ijtc-783	21	12	,	,	PUNCT
ijtc-783	21	13	comprehensively	comprehensively	ADV
ijtc-783	21	14	,	,	PUNCT
ijtc-783	21	15	and	and	CCONJ
ijtc-783	21	16	clearly	clearly	ADV
ijtc-783	21	17	perform	perform	VERB
ijtc-783	21	18	tax	tax	NOUN
ijtc-783	21	19	calculations	calculation	NOUN
ijtc-783	21	20	,	,	PUNCT
ijtc-783	21	21	deductions	deduction	NOUN
ijtc-783	21	22	/	/	SYM
ijtc-783	21	23	collections	collection	NOUN
ijtc-783	21	24	,	,	PUNCT
ijtc-783	21	25	and	and	CCONJ
ijtc-783	21	26	reporting	report	VERB
ijtc-783	21	27	.	.	PUNCT
ijtc-783	22	1	there	there	PRON
ijtc-783	22	2	are	be	VERB
ijtc-783	22	3	still	still	ADV
ijtc-783	22	4	instances	instance	NOUN
ijtc-783	22	5	of	of	ADP
ijtc-783	22	6	inaccuracies	inaccuracy	NOUN
ijtc-783	22	7	in	in	ADP
ijtc-783	22	8	the	the	DET
ijtc-783	22	9	practices	practice	NOUN
ijtc-783	22	10	of	of	ADP
ijtc-783	22	11	tax	tax	NOUN
ijtc-783	22	12	deduction	deduction	NOUN
ijtc-783	22	13	,	,	PUNCT
ijtc-783	22	14	collection	collection	NOUN
ijtc-783	22	15	,	,	PUNCT
ijtc-783	22	16	and	and	CCONJ
ijtc-783	22	17	reporting	report	VERB
ijtc-783	22	18	by	by	ADP
ijtc-783	22	19	government	government	NOUN
ijtc-783	22	20	treasury	treasury	PROPN
ijtc-783	22	21	officials	official	NOUN
ijtc-783	22	22	.	.	PUNCT
ijtc-783	23	1	these	these	DET
ijtc-783	23	2	instances	instance	NOUN
ijtc-783	23	3	highlight	highlight	VERB
ijtc-783	23	4	the	the	DET
ijtc-783	23	5	necessity	necessity	NOUN
ijtc-783	23	6	for	for	ADP
ijtc-783	23	7	improved	improved	ADJ
ijtc-783	23	8	understanding	understanding	NOUN
ijtc-783	23	9	and	and	CCONJ
ijtc-783	23	10	adherence	adherence	NOUN
ijtc-783	23	11	to	to	ADP
ijtc-783	23	12	tax	tax	NOUN
ijtc-783	23	13	processes	process	NOUN
ijtc-783	23	14	by	by	ADP
ijtc-783	23	15	government	government	NOUN
ijtc-783	23	16	institutions	institution	NOUN
ijtc-783	23	17	to	to	PART
ijtc-783	23	18	ensure	ensure	VERB
ijtc-783	23	19	that	that	SCONJ
ijtc-783	23	20	tax	tax	NOUN
ijtc-783	23	21	revenues	revenue	NOUN
ijtc-783	23	22	are	be	AUX
ijtc-783	23	23	collected	collect	VERB
ijtc-783	23	24	optimally	optimally	ADV
ijtc-783	23	25	.	.	PUNCT
ijtc-783	24	1	this	this	PRON
ijtc-783	24	2	,	,	PUNCT
ijtc-783	24	3	in	in	ADP
ijtc-783	24	4	turn	turn	NOUN
ijtc-783	24	5	,	,	PUNCT
ijtc-783	24	6	supports	support	VERB
ijtc-783	24	7	economic	economic	ADJ
ijtc-783	24	8	stability	stability	NOUN
ijtc-783	24	9	and	and	CCONJ
ijtc-783	24	10	the	the	DET
ijtc-783	24	11	country	country	NOUN
ijtc-783	24	12	's	's	PART
ijtc-783	24	13	ongoing	ongoing	ADJ
ijtc-783	24	14	development	development	NOUN
ijtc-783	24	15	.	.	PUNCT
ijtc-783	25	1	indonesia	indonesia	PROPN
ijtc-783	25	2	's	's	PART
ijtc-783	25	3	tax	tax	NOUN
ijtc-783	25	4	-	-	PUNCT
ijtc-783	25	5	to	to	ADP
ijtc-783	25	6	-	-	PUNCT
ijtc-783	25	7	gdp	gdp	NOUN
ijtc-783	25	8	ratio	ratio	NOUN
ijtc-783	25	9	in	in	ADP
ijtc-783	25	10	2021	2021	NUM
ijtc-783	25	11	stood	stand	VERB
ijtc-783	25	12	at	at	ADP
ijtc-783	25	13	10.9	10.9	NUM
ijtc-783	25	14	%	%	NOUN
ijtc-783	25	15	,	,	PUNCT
ijtc-783	25	16	which	which	PRON
ijtc-783	25	17	is	be	AUX
ijtc-783	25	18	below	below	ADP
ijtc-783	25	19	the	the	DET
ijtc-783	25	20	asia	asia	PROPN
ijtc-783	25	21	and	and	CCONJ
ijtc-783	25	22	pacific	pacific	PROPN
ijtc-783	25	23	(	(	PUNCT
ijtc-783	25	24	29	29	NUM
ijtc-783	25	25	)	)	PUNCT
ijtc-783	25	26	regional	regional	ADJ
ijtc-783	25	27	average	average	NOUN
ijtc-783	25	28	of	of	ADP
ijtc-783	25	29	19.8	19.8	NUM
ijtc-783	25	30	%	%	NOUN
ijtc-783	25	31	by	by	ADP
ijtc-783	25	32	a	a	DET
ijtc-783	25	33	significant	significant	ADJ
ijtc-783	25	34	margin	margin	NOUN
ijtc-783	25	35	of	of	ADP
ijtc-783	25	36	8.9	8.9	NUM
ijtc-783	25	37	percentage	percentage	NOUN
ijtc-783	25	38	points	point	NOUN
ijtc-783	25	39	.	.	PUNCT
ijtc-783	26	1	additionally	additionally	ADV
ijtc-783	26	2	,	,	PUNCT
ijtc-783	26	3	it	it	PRON
ijtc-783	26	4	falls	fall	VERB
ijtc-783	26	5	short	short	ADV
ijtc-783	26	6	of	of	ADP
ijtc-783	26	7	the	the	DET
ijtc-783	26	8	oecd	oecd	PROPN
ijtc-783	26	9	(	(	PUNCT
ijtc-783	26	10	organization	organization	NOUN
ijtc-783	26	11	for	for	ADP
ijtc-783	26	12	economic	economic	ADJ
ijtc-783	26	13	co	co	NOUN
ijtc-783	26	14	-	-	NOUN
ijtc-783	26	15	operation	operation	NOUN
ijtc-783	26	16	and	and	CCONJ
ijtc-783	26	17	development	development	NOUN
ijtc-783	26	18	)	)	PUNCT
ijtc-783	26	19	average	average	NOUN
ijtc-783	26	20	of	of	ADP
ijtc-783	26	21	34.1	34.1	NUM
ijtc-783	26	22	%	%	NOUN
ijtc-783	26	23	by	by	ADP
ijtc-783	26	24	a	a	DET
ijtc-783	26	25	substantial	substantial	ADJ
ijtc-783	26	26	23.2	23.2	NUM
ijtc-783	26	27	percentage	percentage	NOUN
ijtc-783	26	28	points	point	NOUN
ijtc-783	26	29	.	.	PUNCT
ijtc-783	27	1	this	this	DET
ijtc-783	27	2	ratio	ratio	NOUN
ijtc-783	27	3	in	in	ADP
ijtc-783	27	4	indonesia	indonesia	PROPN
ijtc-783	27	5	increased	increase	VERB
ijtc-783	27	6	by	by	ADP
ijtc-783	27	7	0.8	0.8	NUM
ijtc-783	27	8	percentage	percentage	NOUN
ijtc-783	27	9	points	point	NOUN
ijtc-783	27	10	from	from	ADP
ijtc-783	27	11	10.1	10.1	NUM
ijtc-783	27	12	%	%	NOUN
ijtc-783	27	13	in	in	ADP
ijtc-783	27	14	2020	2020	NUM
ijtc-783	27	15	to	to	ADP
ijtc-783	27	16	10.9	10.9	NUM
ijtc-783	27	17	%	%	NOUN
ijtc-783	27	18	in	in	ADP
ijtc-783	27	19	2021	2021	NUM
ijtc-783	27	20	(	(	PUNCT
ijtc-783	27	21	ministry	ministry	NOUN
ijtc-783	27	22	of	of	ADP
ijtc-783	27	23	finance	finance	NOUN
ijtc-783	27	24	,	,	PUNCT
ijtc-783	27	25	2022	2022	NUM
ijtc-783	27	26	)	)	PUNCT
ijtc-783	27	27	.	.	PUNCT
ijtc-783	28	1	over	over	ADP
ijtc-783	28	2	the	the	DET
ijtc-783	28	3	period	period	NOUN
ijtc-783	28	4	from	from	ADP
ijtc-783	28	5	2007	2007	NUM
ijtc-783	28	6	to	to	ADP
ijtc-783	28	7	2021	2021	NUM
ijtc-783	28	8	,	,	PUNCT
ijtc-783	28	9	indonesia	indonesia	PROPN
ijtc-783	28	10	's	's	PART
ijtc-783	28	11	tax	tax	NOUN
ijtc-783	28	12	-	-	PUNCT
ijtc-783	28	13	to	to	ADP
ijtc-783	28	14	-	-	PUNCT
ijtc-783	28	15	gdp	gdp	NOUN
ijtc-783	28	16	ratio	ratio	NOUN
ijtc-783	28	17	witnessed	witness	VERB
ijtc-783	28	18	a	a	DET
ijtc-783	28	19	decrease	decrease	NOUN
ijtc-783	28	20	of	of	ADP
ijtc-783	28	21	1.4	1.4	NUM
ijtc-783	28	22	percentage	percentage	NOUN
ijtc-783	28	23	points	point	NOUN
ijtc-783	28	24	,	,	PUNCT
ijtc-783	28	25	declining	decline	VERB
ijtc-783	28	26	from	from	ADP
ijtc-783	28	27	12.2	12.2	NUM
ijtc-783	28	28	%	%	NOUN
ijtc-783	28	29	to	to	ADP
ijtc-783	28	30	10.9	10.9	NUM
ijtc-783	28	31	%	%	NOUN
ijtc-783	28	32	.	.	PUNCT
ijtc-783	29	1	the	the	DET
ijtc-783	29	2	highest	high	ADJ
ijtc-783	29	3	recorded	record	VERB
ijtc-783	29	4	tax	tax	NOUN
ijtc-783	29	5	-	-	PUNCT
ijtc-783	29	6	to	to	ADP
ijtc-783	29	7	-	-	PUNCT
ijtc-783	29	8	gdp	gdp	NOUN
ijtc-783	29	9	ratio	ratio	NOUN
ijtc-783	29	10	during	during	ADP
ijtc-783	29	11	this	this	DET
ijtc-783	29	12	period	period	NOUN
ijtc-783	29	13	was	be	AUX
ijtc-783	29	14	13.0	13.0	NUM
ijtc-783	29	15	%	%	NOUN
ijtc-783	29	16	in	in	ADP
ijtc-783	29	17	2008	2008	NUM
ijtc-783	29	18	,	,	PUNCT
ijtc-783	29	19	while	while	SCONJ
ijtc-783	29	20	the	the	DET
ijtc-783	29	21	lowest	low	ADJ
ijtc-783	29	22	was	be	AUX
ijtc-783	29	23	10.1	10.1	NUM
ijtc-783	29	24	%	%	NOUN
ijtc-783	29	25	in	in	ADP
ijtc-783	29	26	2020	2020	NUM
ijtc-783	29	27	(	(	PUNCT
ijtc-783	29	28	ministry	ministry	NOUN
ijtc-783	29	29	of	of	ADP
ijtc-783	29	30	finance	finance	NOUN
ijtc-783	29	31	,	,	PUNCT
ijtc-783	29	32	2022	2022	NUM
ijtc-783	29	33	)	)	PUNCT
ijtc-783	29	34	.	.	PUNCT
ijtc-783	30	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	30	2	enhancing	enhance	VERB
ijtc-783	30	3	tax	tax	NOUN
ijtc-783	30	4	compliance	compliance	NOUN
ijtc-783	30	5	in	in	ADP
ijtc-783	30	6	indonesian	indonesian	ADJ
ijtc-783	30	7	government	government	NOUN
ijtc-783	30	8	institutions	institution	NOUN
ijtc-783	30	9	:	:	PUNCT
ijtc-783	30	10	identifying	identify	VERB
ijtc-783	30	11	and	and	CCONJ
ijtc-783	30	12	mitigating	mitigate	VERB
ijtc-783	30	13	inhibiting	inhibit	VERB
ijtc-783	30	14	factors	factor	NOUN
ijtc-783	30	15	silalahi	silalahi	VERB
ijtc-783	30	16	164	164	NUM
ijtc-783	30	17	|	|	CCONJ
ijtc-783	30	18	ilomata	ilomata	PROPN
ijtc-783	30	19	international	international	ADJ
ijtc-783	30	20	journal	journal	NOUN
ijtc-783	30	21	of	of	ADP
ijtc-783	30	22	tax	tax	PROPN
ijtc-783	30	23	&	&	CCONJ
ijtc-783	30	24	accounting	accounting	PROPN
ijtc-783	30	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-783	30	26	these	these	DET
ijtc-783	30	27	figures	figure	NOUN
ijtc-783	30	28	highlight	highlight	VERB
ijtc-783	30	29	the	the	DET
ijtc-783	30	30	need	need	NOUN
ijtc-783	30	31	for	for	SCONJ
ijtc-783	30	32	indonesia	indonesia	PROPN
ijtc-783	30	33	to	to	PART
ijtc-783	30	34	further	far	ADV
ijtc-783	30	35	enhance	enhance	VERB
ijtc-783	30	36	its	its	PRON
ijtc-783	30	37	tax	tax	NOUN
ijtc-783	30	38	collection	collection	NOUN
ijtc-783	30	39	efforts	effort	NOUN
ijtc-783	30	40	to	to	PART
ijtc-783	30	41	align	align	VERB
ijtc-783	30	42	with	with	ADP
ijtc-783	30	43	regional	regional	ADJ
ijtc-783	30	44	and	and	CCONJ
ijtc-783	30	45	global	global	ADJ
ijtc-783	30	46	standards	standard	NOUN
ijtc-783	30	47	.	.	PUNCT
ijtc-783	31	1	increasing	increase	VERB
ijtc-783	31	2	the	the	DET
ijtc-783	31	3	tax	tax	NOUN
ijtc-783	31	4	-	-	PUNCT
ijtc-783	31	5	to	to	ADP
ijtc-783	31	6	-	-	PUNCT
ijtc-783	31	7	gdp	gdp	NOUN
ijtc-783	31	8	ratio	ratio	NOUN
ijtc-783	31	9	can	can	AUX
ijtc-783	31	10	play	play	VERB
ijtc-783	31	11	a	a	DET
ijtc-783	31	12	crucial	crucial	ADJ
ijtc-783	31	13	role	role	NOUN
ijtc-783	31	14	in	in	ADP
ijtc-783	31	15	generating	generate	VERB
ijtc-783	31	16	government	government	NOUN
ijtc-783	31	17	revenue	revenue	NOUN
ijtc-783	31	18	,	,	PUNCT
ijtc-783	31	19	supporting	support	VERB
ijtc-783	31	20	economic	economic	ADJ
ijtc-783	31	21	development	development	NOUN
ijtc-783	31	22	,	,	PUNCT
ijtc-783	31	23	and	and	CCONJ
ijtc-783	31	24	maintaining	maintain	VERB
ijtc-783	31	25	fiscal	fiscal	ADJ
ijtc-783	31	26	stability	stability	NOUN
ijtc-783	31	27	.	.	PUNCT
ijtc-783	32	1	government	government	NOUN
ijtc-783	32	2	revenues	revenue	NOUN
ijtc-783	32	3	in	in	ADP
ijtc-783	32	4	indonesia	indonesia	PROPN
ijtc-783	32	5	experienced	experience	VERB
ijtc-783	32	6	a	a	DET
ijtc-783	32	7	significant	significant	ADJ
ijtc-783	32	8	growth	growth	NOUN
ijtc-783	32	9	of	of	ADP
ijtc-783	32	10	30.6	30.6	NUM
ijtc-783	32	11	%	%	NOUN
ijtc-783	32	12	.	.	PUNCT
ijtc-783	33	1	this	this	DET
ijtc-783	33	2	growth	growth	NOUN
ijtc-783	33	3	was	be	AUX
ijtc-783	33	4	underpinned	underpin	VERB
ijtc-783	33	5	by	by	ADP
ijtc-783	33	6	increased	increase	VERB
ijtc-783	33	7	economic	economic	ADJ
ijtc-783	33	8	activity	activity	NOUN
ijtc-783	33	9	,	,	PUNCT
ijtc-783	33	10	the	the	DET
ijtc-783	33	11	positive	positive	ADJ
ijtc-783	33	12	effects	effect	NOUN
ijtc-783	33	13	of	of	ADP
ijtc-783	33	14	implementing	implement	VERB
ijtc-783	33	15	tax	tax	NOUN
ijtc-783	33	16	reforms	reform	NOUN
ijtc-783	33	17	(	(	PUNCT
ijtc-783	33	18	hpp	hpp	PROPN
ijtc-783	33	19	law	law	PROPN
ijtc-783	33	20	)	)	PUNCT
ijtc-783	33	21	,	,	PUNCT
ijtc-783	33	22	and	and	CCONJ
ijtc-783	33	23	the	the	DET
ijtc-783	33	24	rising	rise	VERB
ijtc-783	33	25	prices	price	NOUN
ijtc-783	33	26	of	of	ADP
ijtc-783	33	27	commodities	commodity	NOUN
ijtc-783	33	28	.	.	PUNCT
ijtc-783	34	1	on	on	ADP
ijtc-783	34	2	the	the	DET
ijtc-783	34	3	expenditure	expenditure	NOUN
ijtc-783	34	4	side	side	NOUN
ijtc-783	34	5	,	,	PUNCT
ijtc-783	34	6	the	the	DET
ijtc-783	34	7	government	government	NOUN
ijtc-783	34	8	carefully	carefully	ADV
ijtc-783	34	9	optimized	optimize	VERB
ijtc-783	34	10	spending	spending	NOUN
ijtc-783	34	11	,	,	PUNCT
ijtc-783	34	12	reaching	reach	VERB
ijtc-783	34	13	99.5	99.5	NUM
ijtc-783	34	14	%	%	NOUN
ijtc-783	34	15	utilization	utilization	NOUN
ijtc-783	34	16	.	.	PUNCT
ijtc-783	35	1	this	this	DET
ijtc-783	35	2	approach	approach	NOUN
ijtc-783	35	3	acted	act	VERB
ijtc-783	35	4	as	as	ADP
ijtc-783	35	5	a	a	DET
ijtc-783	35	6	shock	shock	NOUN
ijtc-783	35	7	absorber	absorber	NOUN
ijtc-783	35	8	to	to	PART
ijtc-783	35	9	safeguard	safeguard	VERB
ijtc-783	35	10	the	the	DET
ijtc-783	35	11	economy	economy	NOUN
ijtc-783	35	12	and	and	CCONJ
ijtc-783	35	13	promote	promote	VERB
ijtc-783	35	14	economic	economic	ADJ
ijtc-783	35	15	growth	growth	NOUN
ijtc-783	35	16	.	.	PUNCT
ijtc-783	36	1	the	the	DET
ijtc-783	36	2	government	government	NOUN
ijtc-783	36	3	has	have	AUX
ijtc-783	36	4	achieved	achieve	VERB
ijtc-783	36	5	significant	significant	ADJ
ijtc-783	36	6	milestones	milestone	NOUN
ijtc-783	36	7	in	in	ADP
ijtc-783	36	8	its	its	PRON
ijtc-783	36	9	budget	budget	NOUN
ijtc-783	36	10	functions	function	NOUN
ijtc-783	36	11	.	.	PUNCT
ijtc-783	37	1	it	it	PRON
ijtc-783	37	2	has	have	AUX
ijtc-783	37	3	successfully	successfully	ADV
ijtc-783	37	4	maintained	maintain	VERB
ijtc-783	37	5	moderate	moderate	ADJ
ijtc-783	37	6	inflation	inflation	NOUN
ijtc-783	37	7	rates	rate	NOUN
ijtc-783	37	8	and	and	CCONJ
ijtc-783	37	9	achieved	achieve	VERB
ijtc-783	37	10	robust	robust	ADJ
ijtc-783	37	11	economic	economic	ADJ
ijtc-783	37	12	growth	growth	NOUN
ijtc-783	37	13	,	,	PUNCT
ijtc-783	37	14	resulting	result	VERB
ijtc-783	37	15	in	in	ADP
ijtc-783	37	16	the	the	DET
ijtc-783	37	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	37	18	enhancing	enhance	VERB
ijtc-783	37	19	tax	tax	NOUN
ijtc-783	37	20	compliance	compliance	NOUN
ijtc-783	37	21	in	in	ADP
ijtc-783	37	22	indonesian	indonesian	ADJ
ijtc-783	37	23	government	government	NOUN
ijtc-783	37	24	institutions	institution	NOUN
ijtc-783	37	25	:	:	PUNCT
ijtc-783	37	26	identifying	identify	VERB
ijtc-783	37	27	and	and	CCONJ
ijtc-783	37	28	mitigating	mitigate	VERB
ijtc-783	37	29	inhibiting	inhibit	VERB
ijtc-783	37	30	factors	factor	NOUN
ijtc-783	37	31	silalahi	silalahi	VERB
ijtc-783	37	32	165	165	NUM
ijtc-783	37	33	|	|	ADV
ijtc-783	37	34	ilomata	ilomata	PROPN
ijtc-783	37	35	international	international	ADJ
ijtc-783	37	36	journal	journal	NOUN
ijtc-783	37	37	of	of	ADP
ijtc-783	37	38	tax	tax	PROPN
ijtc-783	37	39	&	&	CCONJ
ijtc-783	37	40	accounting	account	VERB
ijtc-783	37	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	37	42	creation	creation	NOUN
ijtc-783	37	43	of	of	ADP
ijtc-783	37	44	4.2	4.2	NUM
ijtc-783	37	45	million	million	NUM
ijtc-783	37	46	new	new	ADJ
ijtc-783	37	47	job	job	NOUN
ijtc-783	37	48	opportunities	opportunity	NOUN
ijtc-783	37	49	.	.	PUNCT
ijtc-783	38	1	progress	progress	NOUN
ijtc-783	38	2	has	have	AUX
ijtc-783	38	3	been	be	AUX
ijtc-783	38	4	made	make	VERB
ijtc-783	38	5	in	in	ADP
ijtc-783	38	6	reducing	reduce	VERB
ijtc-783	38	7	the	the	DET
ijtc-783	38	8	poverty	poverty	NOUN
ijtc-783	38	9	rate	rate	NOUN
ijtc-783	38	10	,	,	PUNCT
ijtc-783	38	11	nearing	near	VERB
ijtc-783	38	12	single	single	ADJ
ijtc-783	38	13	-	-	PUNCT
ijtc-783	38	14	digit	digit	NOUN
ijtc-783	38	15	figures	figure	NOUN
ijtc-783	38	16	by	by	ADP
ijtc-783	38	17	september	september	PROPN
ijtc-783	38	18	2022	2022	NUM
ijtc-783	38	19	.	.	PUNCT
ijtc-783	39	1	despite	despite	SCONJ
ijtc-783	39	2	the	the	DET
ijtc-783	39	3	challenges	challenge	NOUN
ijtc-783	39	4	posed	pose	VERB
ijtc-783	39	5	by	by	ADP
ijtc-783	39	6	the	the	DET
ijtc-783	39	7	covid19	covid19	NOUN
ijtc-783	39	8	pandemic	pandemic	ADJ
ijtc-783	39	9	,	,	PUNCT
ijtc-783	39	10	income	income	NOUN
ijtc-783	39	11	inequality	inequality	NOUN
ijtc-783	39	12	,	,	PUNCT
ijtc-783	39	13	as	as	SCONJ
ijtc-783	39	14	measured	measure	VERB
ijtc-783	39	15	by	by	ADP
ijtc-783	39	16	the	the	DET
ijtc-783	39	17	gini	gini	PROPN
ijtc-783	39	18	ratio	ratio	NOUN
ijtc-783	39	19	,	,	PUNCT
ijtc-783	39	20	has	have	AUX
ijtc-783	39	21	been	be	AUX
ijtc-783	39	22	effectively	effectively	ADV
ijtc-783	39	23	managed	manage	VERB
ijtc-783	39	24	.	.	PUNCT
ijtc-783	40	1	the	the	DET
ijtc-783	40	2	country	country	NOUN
ijtc-783	40	3	has	have	AUX
ijtc-783	40	4	sustained	sustain	VERB
ijtc-783	40	5	its	its	PRON
ijtc-783	40	6	human	human	ADJ
ijtc-783	40	7	development	development	NOUN
ijtc-783	40	8	index	index	NOUN
ijtc-783	40	9	(	(	PUNCT
ijtc-783	40	10	hdi	hdi	PROPN
ijtc-783	40	11	)	)	PUNCT
ijtc-783	40	12	,	,	PUNCT
ijtc-783	40	13	reflecting	reflect	VERB
ijtc-783	40	14	ongoing	ongoing	ADJ
ijtc-783	40	15	development	development	NOUN
ijtc-783	40	16	,	,	PUNCT
ijtc-783	40	17	and	and	CCONJ
ijtc-783	40	18	has	have	AUX
ijtc-783	40	19	seen	see	VERB
ijtc-783	40	20	a	a	DET
ijtc-783	40	21	decrease	decrease	NOUN
ijtc-783	40	22	in	in	ADP
ijtc-783	40	23	child	child	NOUN
ijtc-783	40	24	stunting	stunt	VERB
ijtc-783	40	25	rates	rate	NOUN
ijtc-783	40	26	.	.	PUNCT
ijtc-783	41	1	furthermore	furthermore	ADV
ijtc-783	41	2	,	,	PUNCT
ijtc-783	41	3	farmers	farmer	NOUN
ijtc-783	41	4	have	have	AUX
ijtc-783	41	5	experienced	experience	VERB
ijtc-783	41	6	improved	improved	ADJ
ijtc-783	41	7	terms	term	NOUN
ijtc-783	41	8	of	of	ADP
ijtc-783	41	9	trade	trade	NOUN
ijtc-783	41	10	,	,	PUNCT
ijtc-783	41	11	enhancing	enhance	VERB
ijtc-783	41	12	their	their	PRON
ijtc-783	41	13	livelihoods	livelihood	NOUN
ijtc-783	41	14	(	(	PUNCT
ijtc-783	41	15	downs	down	NOUN
ijtc-783	41	16	&	&	CCONJ
ijtc-783	41	17	stetson	stetson	NOUN
ijtc-783	41	18	,	,	PUNCT
ijtc-783	41	19	2014a	2014a	NUM
ijtc-783	41	20	)	)	PUNCT
ijtc-783	41	21	.	.	PUNCT
ijtc-783	42	1	these	these	DET
ijtc-783	42	2	accomplishments	accomplishment	NOUN
ijtc-783	42	3	underscore	underscore	VERB
ijtc-783	42	4	the	the	DET
ijtc-783	42	5	government	government	NOUN
ijtc-783	42	6	's	's	PART
ijtc-783	42	7	adept	adept	ADJ
ijtc-783	42	8	fiscal	fiscal	ADJ
ijtc-783	42	9	management	management	NOUN
ijtc-783	42	10	in	in	ADP
ijtc-783	42	11	balancing	balance	VERB
ijtc-783	42	12	economic	economic	ADJ
ijtc-783	42	13	stability	stability	NOUN
ijtc-783	42	14	,	,	PUNCT
ijtc-783	42	15	societal	societal	ADJ
ijtc-783	42	16	well	well	ADV
ijtc-783	42	17	-	-	PUNCT
ijtc-783	42	18	being	being	NOUN
ijtc-783	42	19	,	,	PUNCT
ijtc-783	42	20	and	and	CCONJ
ijtc-783	42	21	development	development	NOUN
ijtc-783	42	22	goals	goal	NOUN
ijtc-783	42	23	.	.	PUNCT
ijtc-783	43	1	notably	notably	ADV
ijtc-783	43	2	,	,	PUNCT
ijtc-783	43	3	both	both	CCONJ
ijtc-783	43	4	the	the	DET
ijtc-783	43	5	deficit	deficit	NOUN
ijtc-783	43	6	and	and	CCONJ
ijtc-783	43	7	primary	primary	ADJ
ijtc-783	43	8	balance	balance	NOUN
ijtc-783	43	9	have	have	AUX
ijtc-783	43	10	decreased	decrease	VERB
ijtc-783	43	11	substantially	substantially	ADV
ijtc-783	43	12	,	,	PUNCT
ijtc-783	43	13	returning	return	VERB
ijtc-783	43	14	to	to	ADP
ijtc-783	43	15	prepandemic	prepandemic	ADJ
ijtc-783	43	16	levels	level	NOUN
ijtc-783	43	17	.	.	PUNCT
ijtc-783	44	1	this	this	DET
ijtc-783	44	2	positive	positive	ADJ
ijtc-783	44	3	shift	shift	NOUN
ijtc-783	44	4	was	be	AUX
ijtc-783	44	5	accompanied	accompany	VERB
ijtc-783	44	6	by	by	ADP
ijtc-783	44	7	more	more	ADV
ijtc-783	44	8	efficient	efficient	ADJ
ijtc-783	44	9	budget	budget	NOUN
ijtc-783	44	10	financing	financing	NOUN
ijtc-783	44	11	mechanisms	mechanism	NOUN
ijtc-783	44	12	.	.	PUNCT
ijtc-783	45	1	it	it	PRON
ijtc-783	45	2	's	be	AUX
ijtc-783	45	3	worth	worth	ADJ
ijtc-783	45	4	noting	note	VERB
ijtc-783	45	5	that	that	SCONJ
ijtc-783	45	6	tax	tax	NOUN
ijtc-783	45	7	revenue	revenue	NOUN
ijtc-783	45	8	includes	include	VERB
ijtc-783	45	9	receipts	receipt	NOUN
ijtc-783	45	10	for	for	ADP
ijtc-783	45	11	all	all	DET
ijtc-783	45	12	levels	level	NOUN
ijtc-783	45	13	of	of	ADP
ijtc-783	45	14	government	government	NOUN
ijtc-783	45	15	,	,	PUNCT
ijtc-783	45	16	and	and	CCONJ
ijtc-783	45	17	the	the	DET
ijtc-783	45	18	"	"	PUNCT
ijtc-783	45	19	other	other	ADJ
ijtc-783	45	20	taxes	taxis	NOUN
ijtc-783	45	21	"	"	PUNCT
ijtc-783	45	22	category	category	NOUN
ijtc-783	45	23	encompasses	encompass	VERB
ijtc-783	45	24	various	various	ADJ
ijtc-783	45	25	taxes	taxis	NOUN
ijtc-783	45	26	not	not	PART
ijtc-783	45	27	directly	directly	ADV
ijtc-783	45	28	related	relate	VERB
ijtc-783	45	29	to	to	ADP
ijtc-783	45	30	income	income	NOUN
ijtc-783	45	31	,	,	PUNCT
ijtc-783	45	32	profits	profit	NOUN
ijtc-783	45	33	,	,	PUNCT
ijtc-783	45	34	capital	capital	NOUN
ijtc-783	45	35	gains	gain	NOUN
ijtc-783	45	36	,	,	PUNCT
ijtc-783	45	37	social	social	ADJ
ijtc-783	45	38	security	security	NOUN
ijtc-783	45	39	contributions	contribution	NOUN
ijtc-783	45	40	,	,	PUNCT
ijtc-783	45	41	or	or	CCONJ
ijtc-783	45	42	goods	good	NOUN
ijtc-783	45	43	and	and	CCONJ
ijtc-783	45	44	services	service	NOUN
ijtc-783	45	45	(	(	PUNCT
ijtc-783	45	46	pu	pu	PROPN
ijtc-783	45	47	&	&	CCONJ
ijtc-783	45	48	syu	syu	PROPN
ijtc-783	45	49	,	,	PUNCT
ijtc-783	45	50	2023	2023	NUM
ijtc-783	45	51	)	)	PUNCT
ijtc-783	45	52	.	.	PUNCT
ijtc-783	46	1	in	in	ADP
ijtc-783	46	2	the	the	DET
ijtc-783	46	3	context	context	NOUN
ijtc-783	46	4	of	of	ADP
ijtc-783	46	5	the	the	DET
ijtc-783	46	6	role	role	NOUN
ijtc-783	46	7	of	of	ADP
ijtc-783	46	8	tax	tax	NOUN
ijtc-783	46	9	compliance	compliance	NOUN
ijtc-783	46	10	by	by	ADP
ijtc-783	46	11	government	government	NOUN
ijtc-783	46	12	institutions	institution	NOUN
ijtc-783	46	13	in	in	ADP
ijtc-783	46	14	development	development	NOUN
ijtc-783	46	15	,	,	PUNCT
ijtc-783	46	16	the	the	DET
ijtc-783	46	17	research	research	NOUN
ijtc-783	46	18	"	"	PUNCT
ijtc-783	46	19	enhancing	enhance	VERB
ijtc-783	46	20	tax	tax	NOUN
ijtc-783	46	21	compliance	compliance	NOUN
ijtc-783	46	22	in	in	ADP
ijtc-783	46	23	indonesian	indonesian	ADJ
ijtc-783	46	24	government	government	NOUN
ijtc-783	46	25	institutions	institution	NOUN
ijtc-783	46	26	:	:	PUNCT
ijtc-783	46	27	identifying	identify	VERB
ijtc-783	46	28	and	and	CCONJ
ijtc-783	46	29	mitigating	mitigate	VERB
ijtc-783	46	30	inhibiting	inhibit	VERB
ijtc-783	46	31	factors	factor	NOUN
ijtc-783	46	32	"	"	PUNCT
ijtc-783	46	33	should	should	AUX
ijtc-783	46	34	outline	outline	VERB
ijtc-783	46	35	the	the	DET
ijtc-783	46	36	research	research	NOUN
ijtc-783	46	37	questions	question	NOUN
ijtc-783	46	38	as	as	SCONJ
ijtc-783	46	39	follows	follow	VERB
ijtc-783	46	40	:	:	PUNCT
ijtc-783	46	41	1	1	X
ijtc-783	46	42	)	)	PUNCT
ijtc-783	46	43	what	what	PRON
ijtc-783	46	44	are	be	AUX
ijtc-783	46	45	the	the	DET
ijtc-783	46	46	primary	primary	ADJ
ijtc-783	46	47	factors	factor	NOUN
ijtc-783	46	48	inhibiting	inhibit	VERB
ijtc-783	46	49	tax	tax	NOUN
ijtc-783	46	50	compliance	compliance	NOUN
ijtc-783	46	51	in	in	ADP
ijtc-783	46	52	indonesian	indonesian	ADJ
ijtc-783	46	53	government	government	NOUN
ijtc-783	46	54	institutions	institution	NOUN
ijtc-783	46	55	,	,	PUNCT
ijtc-783	46	56	and	and	CCONJ
ijtc-783	46	57	how	how	SCONJ
ijtc-783	46	58	do	do	AUX
ijtc-783	46	59	these	these	DET
ijtc-783	46	60	factors	factor	NOUN
ijtc-783	46	61	affect	affect	VERB
ijtc-783	46	62	the	the	DET
ijtc-783	46	63	government	government	NOUN
ijtc-783	46	64	's	's	PART
ijtc-783	46	65	ability	ability	NOUN
ijtc-783	46	66	to	to	PART
ijtc-783	46	67	support	support	VERB
ijtc-783	46	68	sustainable	sustainable	ADJ
ijtc-783	46	69	economic	economic	ADJ
ijtc-783	46	70	growth	growth	NOUN
ijtc-783	46	71	and	and	CCONJ
ijtc-783	46	72	reduce	reduce	VERB
ijtc-783	46	73	poverty	poverty	NOUN
ijtc-783	46	74	levels	level	NOUN
ijtc-783	46	75	?	?	PUNCT
ijtc-783	47	1	2	2	NUM
ijtc-783	47	2	)	)	PUNCT
ijtc-783	47	3	to	to	ADP
ijtc-783	47	4	what	what	DET
ijtc-783	47	5	extent	extent	NOUN
ijtc-783	47	6	do	do	AUX
ijtc-783	47	7	the	the	DET
ijtc-783	47	8	impacts	impact	NOUN
ijtc-783	47	9	of	of	ADP
ijtc-783	47	10	these	these	DET
ijtc-783	47	11	factors	factor	NOUN
ijtc-783	47	12	inhibiting	inhibit	VERB
ijtc-783	47	13	tax	tax	NOUN
ijtc-783	47	14	compliance	compliance	NOUN
ijtc-783	47	15	affect	affect	VERB
ijtc-783	47	16	significant	significant	ADJ
ijtc-783	47	17	state	state	NOUN
ijtc-783	47	18	revenue	revenue	NOUN
ijtc-783	47	19	,	,	PUNCT
ijtc-783	47	20	effective	effective	ADJ
ijtc-783	47	21	income	income	NOUN
ijtc-783	47	22	inequality	inequality	NOUN
ijtc-783	47	23	management	management	NOUN
ijtc-783	47	24	,	,	PUNCT
ijtc-783	47	25	and	and	CCONJ
ijtc-783	47	26	the	the	DET
ijtc-783	47	27	achievement	achievement	NOUN
ijtc-783	47	28	of	of	ADP
ijtc-783	47	29	other	other	ADJ
ijtc-783	47	30	national	national	ADJ
ijtc-783	47	31	development	development	NOUN
ijtc-783	47	32	goals	goal	NOUN
ijtc-783	47	33	already	already	ADV
ijtc-783	47	34	attained	attain	VERB
ijtc-783	47	35	by	by	ADP
ijtc-783	47	36	the	the	DET
ijtc-783	47	37	indonesian	indonesian	ADJ
ijtc-783	47	38	government	government	NOUN
ijtc-783	47	39	?	?	PUNCT
ijtc-783	48	1	3	3	X
ijtc-783	48	2	)	)	PUNCT
ijtc-783	48	3	what	what	PRON
ijtc-783	48	4	effective	effective	ADJ
ijtc-783	48	5	mitigation	mitigation	NOUN
ijtc-783	48	6	strategies	strategy	NOUN
ijtc-783	48	7	can	can	AUX
ijtc-783	48	8	be	be	AUX
ijtc-783	48	9	proposed	propose	VERB
ijtc-783	48	10	to	to	PART
ijtc-783	48	11	address	address	VERB
ijtc-783	48	12	the	the	DET
ijtc-783	48	13	factors	factor	NOUN
ijtc-783	48	14	hindering	hinder	VERB
ijtc-783	48	15	tax	tax	NOUN
ijtc-783	48	16	compliance	compliance	NOUN
ijtc-783	48	17	within	within	ADP
ijtc-783	48	18	government	government	NOUN
ijtc-783	48	19	institutions	institution	NOUN
ijtc-783	48	20	,	,	PUNCT
ijtc-783	48	21	with	with	ADP
ijtc-783	48	22	the	the	DET
ijtc-783	48	23	aim	aim	NOUN
ijtc-783	48	24	of	of	ADP
ijtc-783	48	25	enhancing	enhance	VERB
ijtc-783	48	26	the	the	DET
ijtc-783	48	27	government	government	NOUN
ijtc-783	48	28	's	's	PART
ijtc-783	48	29	role	role	NOUN
ijtc-783	48	30	in	in	ADP
ijtc-783	48	31	supporting	support	VERB
ijtc-783	48	32	sustainable	sustainable	ADJ
ijtc-783	48	33	development	development	NOUN
ijtc-783	48	34	,	,	PUNCT
ijtc-783	48	35	including	include	VERB
ijtc-783	48	36	improving	improve	VERB
ijtc-783	48	37	social	social	ADJ
ijtc-783	48	38	welfare	welfare	NOUN
ijtc-783	48	39	,	,	PUNCT
ijtc-783	48	40	reducing	reduce	VERB
ijtc-783	48	41	poverty	poverty	NOUN
ijtc-783	48	42	,	,	PUNCT
ijtc-783	48	43	and	and	CCONJ
ijtc-783	48	44	managing	manage	VERB
ijtc-783	48	45	income	income	NOUN
ijtc-783	48	46	inequality	inequality	NOUN
ijtc-783	48	47	?	?	PUNCT
ijtc-783	49	1	method	method	VERB
ijtc-783	49	2	the	the	DET
ijtc-783	49	3	research	research	NOUN
ijtc-783	49	4	will	will	AUX
ijtc-783	49	5	employ	employ	VERB
ijtc-783	49	6	a	a	DET
ijtc-783	49	7	comprehensive	comprehensive	ADJ
ijtc-783	49	8	and	and	CCONJ
ijtc-783	49	9	multi	multi	ADJ
ijtc-783	49	10	-	-	ADJ
ijtc-783	49	11	faceted	faceted	ADJ
ijtc-783	49	12	research	research	NOUN
ijtc-783	49	13	methodology	methodology	NOUN
ijtc-783	49	14	to	to	PART
ijtc-783	49	15	address	address	VERB
ijtc-783	49	16	the	the	DET
ijtc-783	49	17	objectives	objective	NOUN
ijtc-783	49	18	of	of	ADP
ijtc-783	49	19	the	the	DET
ijtc-783	49	20	study	study	NOUN
ijtc-783	49	21	effectively	effectively	ADV
ijtc-783	49	22	.	.	PUNCT
ijtc-783	50	1	this	this	DET
ijtc-783	50	2	integrated	integrate	VERB
ijtc-783	50	3	approach	approach	NOUN
ijtc-783	50	4	encompasses	encompass	VERB
ijtc-783	50	5	various	various	ADJ
ijtc-783	50	6	elements	element	NOUN
ijtc-783	50	7	,	,	PUNCT
ijtc-783	50	8	including	include	VERB
ijtc-783	50	9	a	a	DET
ijtc-783	50	10	descriptive	descriptive	ADJ
ijtc-783	50	11	analysis	analysis	NOUN
ijtc-783	50	12	approach	approach	NOUN
ijtc-783	50	13	,	,	PUNCT
ijtc-783	50	14	comprehensive	comprehensive	ADJ
ijtc-783	50	15	literature	literature	NOUN
ijtc-783	50	16	research	research	NOUN
ijtc-783	50	17	,	,	PUNCT
ijtc-783	50	18	comparative	comparative	ADJ
ijtc-783	50	19	analysis	analysis	NOUN
ijtc-783	50	20	,	,	PUNCT
ijtc-783	50	21	a	a	DET
ijtc-783	50	22	qualitative	qualitative	ADJ
ijtc-783	50	23	research	research	NOUN
ijtc-783	50	24	approach	approach	NOUN
ijtc-783	50	25	,	,	PUNCT
ijtc-783	50	26	and	and	CCONJ
ijtc-783	50	27	secondary	secondary	ADJ
ijtc-783	50	28	data	data	NOUN
ijtc-783	50	29	collection	collection	NOUN
ijtc-783	50	30	(	(	PUNCT
ijtc-783	50	31	downs	down	NOUN
ijtc-783	50	32	&	&	CCONJ
ijtc-783	50	33	stetson	stetson	NOUN
ijtc-783	50	34	,	,	PUNCT
ijtc-783	50	35	2014b	2014b	NUM
ijtc-783	50	36	)	)	PUNCT
ijtc-783	50	37	.	.	PUNCT
ijtc-783	51	1	these	these	DET
ijtc-783	51	2	methodological	methodological	ADJ
ijtc-783	51	3	components	component	NOUN
ijtc-783	51	4	have	have	AUX
ijtc-783	51	5	been	be	AUX
ijtc-783	51	6	carefully	carefully	ADV
ijtc-783	51	7	selected	select	VERB
ijtc-783	51	8	to	to	PART
ijtc-783	51	9	provide	provide	VERB
ijtc-783	51	10	a	a	DET
ijtc-783	51	11	holistic	holistic	ADJ
ijtc-783	51	12	understanding	understanding	NOUN
ijtc-783	51	13	of	of	ADP
ijtc-783	51	14	tax	tax	NOUN
ijtc-783	51	15	compliance	compliance	NOUN
ijtc-783	51	16	issues	issue	NOUN
ijtc-783	51	17	within	within	ADP
ijtc-783	51	18	indonesian	indonesian	ADJ
ijtc-783	51	19	government	government	NOUN
ijtc-783	51	20	institutions	institution	NOUN
ijtc-783	51	21	and	and	CCONJ
ijtc-783	51	22	to	to	PART
ijtc-783	51	23	facilitate	facilitate	VERB
ijtc-783	51	24	the	the	DET
ijtc-783	51	25	identification	identification	NOUN
ijtc-783	51	26	and	and	CCONJ
ijtc-783	51	27	mitigation	mitigation	NOUN
ijtc-783	51	28	of	of	ADP
ijtc-783	51	29	inhibiting	inhibit	VERB
ijtc-783	51	30	factors	factor	NOUN
ijtc-783	51	31	.	.	PUNCT
ijtc-783	52	1	1	1	X
ijtc-783	52	2	)	)	PUNCT
ijtc-783	52	3	descriptive	descriptive	ADJ
ijtc-783	52	4	analysis	analysis	NOUN
ijtc-783	52	5	approach	approach	NOUN
ijtc-783	52	6	:	:	PUNCT
ijtc-783	52	7	this	this	DET
ijtc-783	52	8	aspect	aspect	NOUN
ijtc-783	52	9	of	of	ADP
ijtc-783	52	10	the	the	DET
ijtc-783	52	11	methodology	methodology	NOUN
ijtc-783	52	12	will	will	AUX
ijtc-783	52	13	serve	serve	VERB
ijtc-783	52	14	as	as	ADP
ijtc-783	52	15	the	the	DET
ijtc-783	52	16	foundation	foundation	NOUN
ijtc-783	52	17	for	for	ADP
ijtc-783	52	18	presenting	present	VERB
ijtc-783	52	19	information	information	NOUN
ijtc-783	52	20	systematically	systematically	ADV
ijtc-783	52	21	.	.	PUNCT
ijtc-783	53	1	it	it	PRON
ijtc-783	53	2	will	will	AUX
ijtc-783	53	3	provide	provide	VERB
ijtc-783	53	4	a	a	DET
ijtc-783	53	5	structured	structure	VERB
ijtc-783	53	6	framework	framework	NOUN
ijtc-783	53	7	for	for	ADP
ijtc-783	53	8	organizing	organize	VERB
ijtc-783	53	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	53	10	enhancing	enhance	VERB
ijtc-783	53	11	tax	tax	NOUN
ijtc-783	53	12	compliance	compliance	NOUN
ijtc-783	53	13	in	in	ADP
ijtc-783	53	14	indonesian	indonesian	ADJ
ijtc-783	53	15	government	government	NOUN
ijtc-783	53	16	institutions	institution	NOUN
ijtc-783	53	17	:	:	PUNCT
ijtc-783	53	18	identifying	identify	VERB
ijtc-783	53	19	and	and	CCONJ
ijtc-783	53	20	mitigating	mitigate	VERB
ijtc-783	53	21	inhibiting	inhibit	VERB
ijtc-783	53	22	factors	factor	NOUN
ijtc-783	53	23	silalahi	silalahi	NOUN
ijtc-783	53	24	166	166	NUM
ijtc-783	53	25	|	|	CCONJ
ijtc-783	53	26	ilomata	ilomata	PROPN
ijtc-783	53	27	international	international	ADJ
ijtc-783	53	28	journal	journal	NOUN
ijtc-783	53	29	of	of	ADP
ijtc-783	53	30	tax	tax	PROPN
ijtc-783	53	31	&	&	CCONJ
ijtc-783	53	32	accounting	accounting	PROPN
ijtc-783	53	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	53	34	and	and	CCONJ
ijtc-783	53	35	communicating	communicate	VERB
ijtc-783	53	36	key	key	ADJ
ijtc-783	53	37	findings	finding	NOUN
ijtc-783	53	38	related	relate	VERB
ijtc-783	53	39	to	to	ADP
ijtc-783	53	40	tax	tax	NOUN
ijtc-783	53	41	compliance	compliance	NOUN
ijtc-783	53	42	within	within	ADP
ijtc-783	53	43	indonesian	indonesian	ADJ
ijtc-783	53	44	government	government	NOUN
ijtc-783	53	45	institutions	institution	NOUN
ijtc-783	53	46	.	.	PUNCT
ijtc-783	54	1	2	2	X
ijtc-783	54	2	)	)	PUNCT
ijtc-783	54	3	comprehensive	comprehensive	ADJ
ijtc-783	54	4	literature	literature	NOUN
ijtc-783	54	5	research	research	NOUN
ijtc-783	54	6	:	:	PUNCT
ijtc-783	54	7	a	a	DET
ijtc-783	54	8	thorough	thorough	ADJ
ijtc-783	54	9	review	review	NOUN
ijtc-783	54	10	of	of	ADP
ijtc-783	54	11	existing	exist	VERB
ijtc-783	54	12	literature	literature	NOUN
ijtc-783	54	13	will	will	AUX
ijtc-783	54	14	be	be	AUX
ijtc-783	54	15	conducted	conduct	VERB
ijtc-783	54	16	to	to	PART
ijtc-783	54	17	establish	establish	VERB
ijtc-783	54	18	a	a	DET
ijtc-783	54	19	solid	solid	ADJ
ijtc-783	54	20	understanding	understanding	NOUN
ijtc-783	54	21	of	of	ADP
ijtc-783	54	22	tax	tax	NOUN
ijtc-783	54	23	compliance	compliance	NOUN
ijtc-783	54	24	issues	issue	NOUN
ijtc-783	54	25	,	,	PUNCT
ijtc-783	54	26	both	both	CCONJ
ijtc-783	54	27	at	at	ADP
ijtc-783	54	28	the	the	DET
ijtc-783	54	29	global	global	ADJ
ijtc-783	54	30	level	level	NOUN
ijtc-783	54	31	and	and	CCONJ
ijtc-783	54	32	within	within	ADP
ijtc-783	54	33	the	the	DET
ijtc-783	54	34	indonesian	indonesian	ADJ
ijtc-783	54	35	context	context	NOUN
ijtc-783	54	36	.	.	PUNCT
ijtc-783	55	1	this	this	DET
ijtc-783	55	2	literature	literature	NOUN
ijtc-783	55	3	review	review	NOUN
ijtc-783	55	4	will	will	AUX
ijtc-783	55	5	inform	inform	VERB
ijtc-783	55	6	the	the	DET
ijtc-783	55	7	research	research	NOUN
ijtc-783	55	8	and	and	CCONJ
ijtc-783	55	9	ensure	ensure	VERB
ijtc-783	55	10	that	that	SCONJ
ijtc-783	55	11	it	it	PRON
ijtc-783	55	12	is	be	AUX
ijtc-783	55	13	grounded	ground	VERB
ijtc-783	55	14	in	in	ADP
ijtc-783	55	15	relevant	relevant	ADJ
ijtc-783	55	16	theoretical	theoretical	ADJ
ijtc-783	55	17	and	and	CCONJ
ijtc-783	55	18	empirical	empirical	ADJ
ijtc-783	55	19	perspectives	perspective	NOUN
ijtc-783	55	20	.	.	PUNCT
ijtc-783	56	1	3	3	X
ijtc-783	56	2	)	)	PUNCT
ijtc-783	56	3	comparative	comparative	ADJ
ijtc-783	56	4	analysis	analysis	NOUN
ijtc-783	56	5	:	:	PUNCT
ijtc-783	56	6	the	the	DET
ijtc-783	56	7	research	research	NOUN
ijtc-783	56	8	will	will	AUX
ijtc-783	56	9	incorporate	incorporate	VERB
ijtc-783	56	10	comparative	comparative	ADJ
ijtc-783	56	11	analysis	analysis	NOUN
ijtc-783	56	12	,	,	PUNCT
ijtc-783	56	13	which	which	PRON
ijtc-783	56	14	involves	involve	VERB
ijtc-783	56	15	benchmarking	benchmarke	VERB
ijtc-783	56	16	tax	tax	NOUN
ijtc-783	56	17	compliance	compliance	NOUN
ijtc-783	56	18	practices	practice	NOUN
ijtc-783	56	19	within	within	ADP
ijtc-783	56	20	indonesian	indonesian	ADJ
ijtc-783	56	21	government	government	NOUN
ijtc-783	56	22	institutions	institution	NOUN
ijtc-783	56	23	against	against	ADP
ijtc-783	56	24	those	those	PRON
ijtc-783	56	25	in	in	ADP
ijtc-783	56	26	other	other	ADJ
ijtc-783	56	27	relevant	relevant	ADJ
ijtc-783	56	28	contexts	context	NOUN
ijtc-783	56	29	or	or	CCONJ
ijtc-783	56	30	regions	region	NOUN
ijtc-783	56	31	.	.	PUNCT
ijtc-783	57	1	this	this	DET
ijtc-783	57	2	comparative	comparative	ADJ
ijtc-783	57	3	approach	approach	NOUN
ijtc-783	57	4	will	will	AUX
ijtc-783	57	5	enable	enable	VERB
ijtc-783	57	6	the	the	DET
ijtc-783	57	7	identification	identification	NOUN
ijtc-783	57	8	of	of	ADP
ijtc-783	57	9	best	good	ADJ
ijtc-783	57	10	practices	practice	NOUN
ijtc-783	57	11	and	and	CCONJ
ijtc-783	57	12	lessons	lesson	NOUN
ijtc-783	57	13	learned	learn	VERB
ijtc-783	57	14	from	from	ADP
ijtc-783	57	15	similar	similar	ADJ
ijtc-783	57	16	situations	situation	NOUN
ijtc-783	57	17	.	.	PUNCT
ijtc-783	58	1	4	4	X
ijtc-783	58	2	)	)	PUNCT
ijtc-783	58	3	qualitative	qualitative	ADJ
ijtc-783	58	4	approach	approach	NOUN
ijtc-783	58	5	:	:	PUNCT
ijtc-783	58	6	the	the	DET
ijtc-783	58	7	study	study	NOUN
ijtc-783	58	8	will	will	AUX
ijtc-783	58	9	employ	employ	VERB
ijtc-783	58	10	a	a	DET
ijtc-783	58	11	qualitative	qualitative	ADJ
ijtc-783	58	12	research	research	NOUN
ijtc-783	58	13	approach	approach	NOUN
ijtc-783	58	14	to	to	PART
ijtc-783	58	15	gain	gain	VERB
ijtc-783	58	16	nuanced	nuanced	ADJ
ijtc-783	58	17	insights	insight	NOUN
ijtc-783	58	18	into	into	ADP
ijtc-783	58	19	the	the	DET
ijtc-783	58	20	inhibiting	inhibit	VERB
ijtc-783	58	21	factors	factor	NOUN
ijtc-783	58	22	affecting	affect	VERB
ijtc-783	58	23	tax	tax	NOUN
ijtc-783	58	24	compliance	compliance	NOUN
ijtc-783	58	25	.	.	PUNCT
ijtc-783	59	1	qualitative	qualitative	ADJ
ijtc-783	59	2	data	datum	NOUN
ijtc-783	59	3	collection	collection	NOUN
ijtc-783	59	4	techniques	technique	NOUN
ijtc-783	59	5	,	,	PUNCT
ijtc-783	59	6	such	such	ADJ
ijtc-783	59	7	as	as	ADP
ijtc-783	59	8	interviews	interview	NOUN
ijtc-783	59	9	and	and	CCONJ
ijtc-783	59	10	surveys	survey	NOUN
ijtc-783	59	11	,	,	PUNCT
ijtc-783	59	12	will	will	AUX
ijtc-783	59	13	be	be	AUX
ijtc-783	59	14	utilized	utilize	VERB
ijtc-783	59	15	to	to	PART
ijtc-783	59	16	capture	capture	VERB
ijtc-783	59	17	in	in	ADP
ijtc-783	59	18	-	-	PUNCT
ijtc-783	59	19	depth	depth	NOUN
ijtc-783	59	20	perspectives	perspective	NOUN
ijtc-783	59	21	and	and	CCONJ
ijtc-783	59	22	experiences	experience	NOUN
ijtc-783	59	23	related	relate	VERB
ijtc-783	59	24	to	to	ADP
ijtc-783	59	25	tax	tax	NOUN
ijtc-783	59	26	compliance	compliance	NOUN
ijtc-783	59	27	within	within	ADP
ijtc-783	59	28	government	government	NOUN
ijtc-783	59	29	institutions	institution	NOUN
ijtc-783	59	30	.	.	PUNCT
ijtc-783	60	1	5	5	X
ijtc-783	60	2	)	)	PUNCT
ijtc-783	60	3	secondary	secondary	ADJ
ijtc-783	60	4	data	datum	NOUN
ijtc-783	60	5	collection	collection	NOUN
ijtc-783	60	6	:	:	PUNCT
ijtc-783	60	7	historical	historical	ADJ
ijtc-783	60	8	data	datum	NOUN
ijtc-783	60	9	related	relate	VERB
ijtc-783	60	10	to	to	ADP
ijtc-783	60	11	tax	tax	NOUN
ijtc-783	60	12	compliance	compliance	NOUN
ijtc-783	60	13	within	within	ADP
ijtc-783	60	14	indonesian	indonesian	ADJ
ijtc-783	60	15	government	government	NOUN
ijtc-783	60	16	institutions	institution	NOUN
ijtc-783	60	17	will	will	AUX
ijtc-783	60	18	be	be	AUX
ijtc-783	60	19	collected	collect	VERB
ijtc-783	60	20	as	as	ADP
ijtc-783	60	21	part	part	NOUN
ijtc-783	60	22	of	of	ADP
ijtc-783	60	23	the	the	DET
ijtc-783	60	24	research	research	NOUN
ijtc-783	60	25	.	.	PUNCT
ijtc-783	61	1	this	this	DET
ijtc-783	61	2	secondary	secondary	ADJ
ijtc-783	61	3	data	datum	NOUN
ijtc-783	61	4	will	will	AUX
ijtc-783	61	5	include	include	VERB
ijtc-783	61	6	tax	tax	NOUN
ijtc-783	61	7	records	record	NOUN
ijtc-783	61	8	,	,	PUNCT
ijtc-783	61	9	legislative	legislative	ADJ
ijtc-783	61	10	changes	change	NOUN
ijtc-783	61	11	,	,	PUNCT
ijtc-783	61	12	compliance	compliance	NOUN
ijtc-783	61	13	rates	rate	NOUN
ijtc-783	61	14	,	,	PUNCT
ijtc-783	61	15	and	and	CCONJ
ijtc-783	61	16	historical	historical	ADJ
ijtc-783	61	17	events	event	NOUN
ijtc-783	61	18	that	that	PRON
ijtc-783	61	19	have	have	AUX
ijtc-783	61	20	shaped	shape	VERB
ijtc-783	61	21	tax	tax	NOUN
ijtc-783	61	22	compliance	compliance	NOUN
ijtc-783	61	23	practices	practice	NOUN
ijtc-783	61	24	over	over	ADP
ijtc-783	61	25	time	time	NOUN
ijtc-783	61	26	.	.	PUNCT
ijtc-783	62	1	6	6	NUM
ijtc-783	62	2	)	)	PUNCT
ijtc-783	62	3	historical	historical	ADJ
ijtc-783	62	4	data	datum	NOUN
ijtc-783	62	5	analysis	analysis	NOUN
ijtc-783	62	6	:	:	PUNCT
ijtc-783	62	7	within	within	ADP
ijtc-783	62	8	the	the	DET
ijtc-783	62	9	qualitative	qualitative	ADJ
ijtc-783	62	10	approach	approach	NOUN
ijtc-783	62	11	,	,	PUNCT
ijtc-783	62	12	there	there	PRON
ijtc-783	62	13	will	will	AUX
ijtc-783	62	14	be	be	AUX
ijtc-783	62	15	a	a	DET
ijtc-783	62	16	specific	specific	ADJ
ijtc-783	62	17	emphasis	emphasis	NOUN
ijtc-783	62	18	on	on	ADP
ijtc-783	62	19	historical	historical	ADJ
ijtc-783	62	20	data	datum	NOUN
ijtc-783	62	21	analysis	analysis	NOUN
ijtc-783	62	22	.	.	PUNCT
ijtc-783	63	1	this	this	PRON
ijtc-783	63	2	entails	entail	VERB
ijtc-783	63	3	a	a	DET
ijtc-783	63	4	detailed	detailed	ADJ
ijtc-783	63	5	examination	examination	NOUN
ijtc-783	63	6	of	of	ADP
ijtc-783	63	7	past	past	ADJ
ijtc-783	63	8	tax	tax	NOUN
ijtc-783	63	9	records	record	NOUN
ijtc-783	63	10	and	and	CCONJ
ijtc-783	63	11	historical	historical	ADJ
ijtc-783	63	12	context	context	NOUN
ijtc-783	63	13	to	to	PART
ijtc-783	63	14	uncover	uncover	VERB
ijtc-783	63	15	patterns	pattern	NOUN
ijtc-783	63	16	and	and	CCONJ
ijtc-783	63	17	trends	trend	NOUN
ijtc-783	63	18	in	in	ADP
ijtc-783	63	19	tax	tax	NOUN
ijtc-783	63	20	compliance	compliance	NOUN
ijtc-783	63	21	behavior	behavior	NOUN
ijtc-783	63	22	and	and	CCONJ
ijtc-783	63	23	its	its	PRON
ijtc-783	63	24	evolution	evolution	NOUN
ijtc-783	63	25	.	.	PUNCT
ijtc-783	64	1	by	by	ADP
ijtc-783	64	2	combining	combine	VERB
ijtc-783	64	3	these	these	DET
ijtc-783	64	4	research	research	NOUN
ijtc-783	64	5	methods	method	NOUN
ijtc-783	64	6	,	,	PUNCT
ijtc-783	64	7	the	the	DET
ijtc-783	64	8	study	study	NOUN
ijtc-783	64	9	can	can	AUX
ijtc-783	64	10	provide	provide	VERB
ijtc-783	64	11	a	a	DET
ijtc-783	64	12	comprehensive	comprehensive	ADJ
ijtc-783	64	13	and	and	CCONJ
ijtc-783	64	14	nuanced	nuanced	ADJ
ijtc-783	64	15	analysis	analysis	NOUN
ijtc-783	64	16	of	of	ADP
ijtc-783	64	17	tax	tax	NOUN
ijtc-783	64	18	compliance	compliance	NOUN
ijtc-783	64	19	issues	issue	NOUN
ijtc-783	64	20	within	within	ADP
ijtc-783	64	21	indonesian	indonesian	ADJ
ijtc-783	64	22	government	government	NOUN
ijtc-783	64	23	institutions	institution	NOUN
ijtc-783	64	24	.	.	PUNCT
ijtc-783	65	1	it	it	PRON
ijtc-783	65	2	allows	allow	VERB
ijtc-783	65	3	for	for	ADP
ijtc-783	65	4	a	a	DET
ijtc-783	65	5	holistic	holistic	ADJ
ijtc-783	65	6	exploration	exploration	NOUN
ijtc-783	65	7	of	of	ADP
ijtc-783	65	8	the	the	DET
ijtc-783	65	9	inhibiting	inhibit	VERB
ijtc-783	65	10	factors	factor	NOUN
ijtc-783	65	11	and	and	CCONJ
ijtc-783	65	12	their	their	PRON
ijtc-783	65	13	impact	impact	NOUN
ijtc-783	65	14	on	on	ADP
ijtc-783	65	15	government	government	NOUN
ijtc-783	65	16	revenue	revenue	NOUN
ijtc-783	65	17	,	,	PUNCT
ijtc-783	65	18	income	income	NOUN
ijtc-783	65	19	inequality	inequality	NOUN
ijtc-783	65	20	management	management	NOUN
ijtc-783	65	21	,	,	PUNCT
ijtc-783	65	22	and	and	CCONJ
ijtc-783	65	23	broader	broad	ADJ
ijtc-783	65	24	development	development	NOUN
ijtc-783	65	25	goals	goal	NOUN
ijtc-783	65	26	(	(	PUNCT
ijtc-783	65	27	eichner	eichner	NOUN
ijtc-783	65	28	&	&	CCONJ
ijtc-783	65	29	pethig	pethig	NOUN
ijtc-783	65	30	,	,	PUNCT
ijtc-783	65	31	2018	2018	NUM
ijtc-783	65	32	)	)	PUNCT
ijtc-783	65	33	.	.	PUNCT
ijtc-783	66	1	additionally	additionally	ADV
ijtc-783	66	2	,	,	PUNCT
ijtc-783	66	3	the	the	DET
ijtc-783	66	4	qualitative	qualitative	ADJ
ijtc-783	66	5	and	and	CCONJ
ijtc-783	66	6	historical	historical	ADJ
ijtc-783	66	7	data	datum	NOUN
ijtc-783	66	8	components	component	NOUN
ijtc-783	66	9	offer	offer	VERB
ijtc-783	66	10	a	a	DET
ijtc-783	66	11	rich	rich	ADJ
ijtc-783	66	12	qualitative	qualitative	ADJ
ijtc-783	66	13	context	context	NOUN
ijtc-783	66	14	that	that	PRON
ijtc-783	66	15	complements	complement	VERB
ijtc-783	66	16	quantitative	quantitative	ADJ
ijtc-783	66	17	analysis	analysis	NOUN
ijtc-783	66	18	,	,	PUNCT
ijtc-783	66	19	providing	provide	VERB
ijtc-783	66	20	a	a	DET
ijtc-783	66	21	well	well	ADV
ijtc-783	66	22	-	-	PUNCT
ijtc-783	66	23	rounded	rounded	ADJ
ijtc-783	66	24	understanding	understanding	NOUN
ijtc-783	66	25	of	of	ADP
ijtc-783	66	26	the	the	DET
ijtc-783	66	27	subject	subject	ADJ
ijtc-783	66	28	matter	matter	NOUN
ijtc-783	66	29	(	(	PUNCT
ijtc-783	66	30	hsu	hsu	PROPN
ijtc-783	66	31	&	&	CCONJ
ijtc-783	66	32	liu	liu	PROPN
ijtc-783	66	33	,	,	PUNCT
ijtc-783	66	34	2023a	2023a	NUM
ijtc-783	66	35	)	)	PUNCT
ijtc-783	66	36	.	.	PUNCT
ijtc-783	67	1	ultimately	ultimately	ADV
ijtc-783	67	2	,	,	PUNCT
ijtc-783	67	3	this	this	DET
ijtc-783	67	4	research	research	NOUN
ijtc-783	67	5	methodology	methodology	NOUN
ijtc-783	67	6	is	be	AUX
ijtc-783	67	7	designed	design	VERB
ijtc-783	67	8	to	to	PART
ijtc-783	67	9	produce	produce	VERB
ijtc-783	67	10	valuable	valuable	ADJ
ijtc-783	67	11	insights	insight	NOUN
ijtc-783	67	12	and	and	CCONJ
ijtc-783	67	13	recommendations	recommendation	NOUN
ijtc-783	67	14	that	that	PRON
ijtc-783	67	15	can	can	AUX
ijtc-783	67	16	inform	inform	VERB
ijtc-783	67	17	policymakers	policymaker	NOUN
ijtc-783	67	18	,	,	PUNCT
ijtc-783	67	19	tax	tax	NOUN
ijtc-783	67	20	authorities	authority	NOUN
ijtc-783	67	21	,	,	PUNCT
ijtc-783	67	22	and	and	CCONJ
ijtc-783	67	23	government	government	NOUN
ijtc-783	67	24	officials	official	NOUN
ijtc-783	67	25	in	in	ADP
ijtc-783	67	26	their	their	PRON
ijtc-783	67	27	efforts	effort	NOUN
ijtc-783	67	28	to	to	PART
ijtc-783	67	29	enhance	enhance	VERB
ijtc-783	67	30	tax	tax	NOUN
ijtc-783	67	31	compliance	compliance	NOUN
ijtc-783	67	32	and	and	CCONJ
ijtc-783	67	33	support	support	NOUN
ijtc-783	67	34	sustainable	sustainable	ADJ
ijtc-783	67	35	economic	economic	ADJ
ijtc-783	67	36	development	development	NOUN
ijtc-783	67	37	in	in	ADP
ijtc-783	67	38	indonesia	indonesia	PROPN
ijtc-783	67	39	.	.	PUNCT
ijtc-783	68	1	result	result	VERB
ijtc-783	68	2	and	and	CCONJ
ijtc-783	68	3	discussion	discussion	NOUN
ijtc-783	68	4	1	1	NUM
ijtc-783	68	5	.	.	PUNCT
ijtc-783	69	1	theoretical	theoretical	ADJ
ijtc-783	69	2	framework	framework	NOUN
ijtc-783	69	3	the	the	DET
ijtc-783	69	4	theoretical	theoretical	ADJ
ijtc-783	69	5	framework	framework	NOUN
ijtc-783	69	6	for	for	ADP
ijtc-783	69	7	this	this	DET
ijtc-783	69	8	research	research	NOUN
ijtc-783	69	9	on	on	ADP
ijtc-783	69	10	"	"	PUNCT
ijtc-783	69	11	enhancing	enhance	VERB
ijtc-783	69	12	tax	tax	NOUN
ijtc-783	69	13	compliance	compliance	NOUN
ijtc-783	69	14	in	in	ADP
ijtc-783	69	15	indonesian	indonesian	ADJ
ijtc-783	69	16	government	government	NOUN
ijtc-783	69	17	institutions	institution	NOUN
ijtc-783	69	18	:	:	PUNCT
ijtc-783	69	19	identifying	identify	VERB
ijtc-783	69	20	and	and	CCONJ
ijtc-783	69	21	mitigating	mitigate	VERB
ijtc-783	69	22	inhibiting	inhibit	VERB
ijtc-783	69	23	factors	factor	NOUN
ijtc-783	69	24	"	"	PUNCT
ijtc-783	69	25	draws	draw	VERB
ijtc-783	69	26	from	from	ADP
ijtc-783	69	27	various	various	ADJ
ijtc-783	69	28	economic	economic	ADJ
ijtc-783	69	29	,	,	PUNCT
ijtc-783	69	30	behavioral	behavioral	ADJ
ijtc-783	69	31	,	,	PUNCT
ijtc-783	69	32	and	and	CCONJ
ijtc-783	69	33	institutional	institutional	ADJ
ijtc-783	69	34	theories	theory	NOUN
ijtc-783	69	35	to	to	PART
ijtc-783	69	36	provide	provide	VERB
ijtc-783	69	37	a	a	DET
ijtc-783	69	38	comprehensive	comprehensive	ADJ
ijtc-783	69	39	lens	lens	NOUN
ijtc-783	69	40	for	for	ADP
ijtc-783	69	41	understanding	understand	VERB
ijtc-783	69	42	tax	tax	NOUN
ijtc-783	69	43	compliance	compliance	NOUN
ijtc-783	69	44	issues	issue	NOUN
ijtc-783	69	45	within	within	ADP
ijtc-783	69	46	government	government	NOUN
ijtc-783	69	47	institutions	institution	NOUN
ijtc-783	69	48	(	(	PUNCT
ijtc-783	69	49	hsu	hsu	PROPN
ijtc-783	69	50	&	&	CCONJ
ijtc-783	69	51	liu	liu	PROPN
ijtc-783	69	52	,	,	PUNCT
ijtc-783	69	53	2023b	2023b	NUM
ijtc-783	69	54	)	)	PUNCT
ijtc-783	69	55	.	.	PUNCT
ijtc-783	70	1	here	here	ADV
ijtc-783	70	2	are	be	AUX
ijtc-783	70	3	the	the	DET
ijtc-783	70	4	key	key	ADJ
ijtc-783	70	5	components	component	NOUN
ijtc-783	70	6	of	of	ADP
ijtc-783	70	7	the	the	DET
ijtc-783	70	8	theoretical	theoretical	ADJ
ijtc-783	70	9	framework	framework	NOUN
ijtc-783	70	10	:	:	PUNCT
ijtc-783	70	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	70	12	enhancing	enhance	VERB
ijtc-783	70	13	tax	tax	NOUN
ijtc-783	70	14	compliance	compliance	NOUN
ijtc-783	70	15	in	in	ADP
ijtc-783	70	16	indonesian	indonesian	ADJ
ijtc-783	70	17	government	government	NOUN
ijtc-783	70	18	institutions	institution	NOUN
ijtc-783	70	19	:	:	PUNCT
ijtc-783	70	20	identifying	identify	VERB
ijtc-783	70	21	and	and	CCONJ
ijtc-783	70	22	mitigating	mitigate	VERB
ijtc-783	70	23	inhibiting	inhibit	VERB
ijtc-783	70	24	factors	factor	NOUN
ijtc-783	70	25	silalahi	silalahi	NOUN
ijtc-783	70	26	167	167	NUM
ijtc-783	70	27	|	|	CCONJ
ijtc-783	70	28	ilomata	ilomata	PROPN
ijtc-783	70	29	international	international	ADJ
ijtc-783	70	30	journal	journal	NOUN
ijtc-783	70	31	of	of	ADP
ijtc-783	70	32	tax	tax	PROPN
ijtc-783	70	33	&	&	CCONJ
ijtc-783	70	34	accounting	account	VERB
ijtc-783	70	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	70	36	no	no	DET
ijtc-783	70	37	theoretical	theoretical	ADJ
ijtc-783	70	38	framework	framework	NOUN
ijtc-783	70	39	components	component	NOUN
ijtc-783	70	40	description	description	NOUN
ijtc-783	70	41	and	and	CCONJ
ijtc-783	70	42	relevance	relevance	NOUN
ijtc-783	70	43	1	1	NUM
ijtc-783	70	44	tax	tax	NOUN
ijtc-783	70	45	compliance	compliance	NOUN
ijtc-783	70	46	theories	theory	NOUN
ijtc-783	70	47	a.	a.	NOUN
ijtc-783	70	48	rational	rational	ADJ
ijtc-783	70	49	choice	choice	NOUN
ijtc-783	70	50	theory	theory	NOUN
ijtc-783	70	51	individuals	individual	NOUN
ijtc-783	70	52	,	,	PUNCT
ijtc-783	70	53	including	include	VERB
ijtc-783	70	54	government	government	NOUN
ijtc-783	70	55	officials	official	NOUN
ijtc-783	70	56	,	,	PUNCT
ijtc-783	70	57	make	make	VERB
ijtc-783	70	58	decisions	decision	NOUN
ijtc-783	70	59	based	base	VERB
ijtc-783	70	60	on	on	ADP
ijtc-783	70	61	cost	cost	NOUN
ijtc-783	70	62	-	-	PUNCT
ijtc-783	70	63	benefit	benefit	NOUN
ijtc-783	70	64	analysis	analysis	NOUN
ijtc-783	70	65	.	.	PUNCT
ijtc-783	71	1	relevant	relevant	ADJ
ijtc-783	71	2	for	for	ADP
ijtc-783	71	3	understanding	understand	VERB
ijtc-783	71	4	how	how	SCONJ
ijtc-783	71	5	costbenefit	costbenefit	NOUN
ijtc-783	71	6	perceptions	perception	NOUN
ijtc-783	71	7	influence	influence	VERB
ijtc-783	71	8	tax	tax	NOUN
ijtc-783	71	9	compliance	compliance	NOUN
ijtc-783	71	10	among	among	ADP
ijtc-783	71	11	government	government	NOUN
ijtc-783	71	12	treasury	treasury	NOUN
ijtc-783	71	13	officials	official	NOUN
ijtc-783	71	14	.	.	PUNCT
ijtc-783	72	1	b.	b.	PROPN
ijtc-783	72	2	social	social	PROPN
ijtc-783	72	3	norms	norm	NOUN
ijtc-783	72	4	theory	theory	NOUN
ijtc-783	72	5	social	social	ADJ
ijtc-783	72	6	norms	norm	NOUN
ijtc-783	72	7	shape	shape	NOUN
ijtc-783	72	8	behavior	behavior	NOUN
ijtc-783	72	9	.	.	PUNCT
ijtc-783	73	1	investigates	investigate	VERB
ijtc-783	73	2	the	the	DET
ijtc-783	73	3	impact	impact	NOUN
ijtc-783	73	4	of	of	ADP
ijtc-783	73	5	societal	societal	ADJ
ijtc-783	73	6	expectations	expectation	NOUN
ijtc-783	73	7	and	and	CCONJ
ijtc-783	73	8	peer	peer	NOUN
ijtc-783	73	9	pressure	pressure	NOUN
ijtc-783	73	10	on	on	ADP
ijtc-783	73	11	tax	tax	NOUN
ijtc-783	73	12	compliance	compliance	NOUN
ijtc-783	73	13	practices	practice	NOUN
ijtc-783	73	14	within	within	ADP
ijtc-783	73	15	government	government	NOUN
ijtc-783	73	16	institutions	institution	NOUN
ijtc-783	73	17	.	.	PUNCT
ijtc-783	74	1	c.	c.	PROPN
ijtc-783	74	2	psychological	psychological	ADJ
ijtc-783	74	3	theories	theory	NOUN
ijtc-783	74	4	examines	examine	VERB
ijtc-783	74	5	cognitive	cognitive	ADJ
ijtc-783	74	6	and	and	CCONJ
ijtc-783	74	7	emotional	emotional	ADJ
ijtc-783	74	8	factors	factor	NOUN
ijtc-783	74	9	(	(	PUNCT
ijtc-783	74	10	e.g.	e.g.	ADV
ijtc-783	74	11	,	,	PUNCT
ijtc-783	74	12	attitudes	attitude	NOUN
ijtc-783	74	13	and	and	CCONJ
ijtc-783	74	14	motivations	motivation	NOUN
ijtc-783	74	15	)	)	PUNCT
ijtc-783	74	16	that	that	PRON
ijtc-783	74	17	influence	influence	NOUN
ijtc-783	74	18	tax	tax	NOUN
ijtc-783	74	19	compliance	compliance	NOUN
ijtc-783	74	20	decisions	decision	NOUN
ijtc-783	74	21	of	of	ADP
ijtc-783	74	22	government	government	NOUN
ijtc-783	74	23	treasury	treasury	NOUN
ijtc-783	74	24	officials	official	NOUN
ijtc-783	74	25	.	.	PUNCT
ijtc-783	75	1	2	2	NUM
ijtc-783	75	2	institutional	institutional	ADJ
ijtc-783	75	3	theories	theory	NOUN
ijtc-783	75	4	a.	a.	NOUN
ijtc-783	75	5	new	new	ADJ
ijtc-783	75	6	institutional	institutional	ADJ
ijtc-783	75	7	economics	economic	NOUN
ijtc-783	75	8	(	(	PUNCT
ijtc-783	75	9	nie	nie	PROPN
ijtc-783	75	10	)	)	PUNCT
ijtc-783	75	11	focuses	focus	VERB
ijtc-783	75	12	on	on	ADP
ijtc-783	75	13	how	how	SCONJ
ijtc-783	75	14	institutions	institution	NOUN
ijtc-783	75	15	,	,	PUNCT
ijtc-783	75	16	including	include	VERB
ijtc-783	75	17	government	government	NOUN
ijtc-783	75	18	structures	structure	NOUN
ijtc-783	75	19	and	and	CCONJ
ijtc-783	75	20	regulations	regulation	NOUN
ijtc-783	75	21	,	,	PUNCT
ijtc-783	75	22	impact	impact	VERB
ijtc-783	75	23	economic	economic	ADJ
ijtc-783	75	24	behavior	behavior	NOUN
ijtc-783	75	25	.	.	PUNCT
ijtc-783	76	1	relevant	relevant	ADJ
ijtc-783	76	2	for	for	ADP
ijtc-783	76	3	understanding	understand	VERB
ijtc-783	76	4	the	the	DET
ijtc-783	76	5	institutional	institutional	ADJ
ijtc-783	76	6	factors	factor	NOUN
ijtc-783	76	7	affecting	affect	VERB
ijtc-783	76	8	tax	tax	NOUN
ijtc-783	76	9	compliance	compliance	NOUN
ijtc-783	76	10	in	in	ADP
ijtc-783	76	11	government	government	NOUN
ijtc-783	76	12	institutions	institution	NOUN
ijtc-783	76	13	.	.	PUNCT
ijtc-783	77	1	b.	b.	PROPN
ijtc-783	77	2	principal	principal	ADJ
ijtc-783	77	3	-	-	PUNCT
ijtc-783	77	4	agent	agent	NOUN
ijtc-783	77	5	theory	theory	NOUN
ijtc-783	77	6	explores	explore	VERB
ijtc-783	77	7	the	the	DET
ijtc-783	77	8	relationship	relationship	NOUN
ijtc-783	77	9	between	between	ADP
ijtc-783	77	10	principals	principal	NOUN
ijtc-783	77	11	(	(	PUNCT
ijtc-783	77	12	government	government	NOUN
ijtc-783	77	13	)	)	PUNCT
ijtc-783	77	14	and	and	CCONJ
ijtc-783	77	15	agents	agent	NOUN
ijtc-783	77	16	(	(	PUNCT
ijtc-783	77	17	government	government	NOUN
ijtc-783	77	18	officials	official	NOUN
ijtc-783	77	19	)	)	PUNCT
ijtc-783	77	20	and	and	CCONJ
ijtc-783	77	21	its	its	PRON
ijtc-783	77	22	impact	impact	NOUN
ijtc-783	77	23	on	on	ADP
ijtc-783	77	24	tax	tax	NOUN
ijtc-783	77	25	compliance	compliance	NOUN
ijtc-783	77	26	behavior	behavior	NOUN
ijtc-783	77	27	.	.	PUNCT
ijtc-783	78	1	addresses	address	NOUN
ijtc-783	78	2	information	information	NOUN
ijtc-783	78	3	asymmetry	asymmetry	NOUN
ijtc-783	78	4	and	and	CCONJ
ijtc-783	78	5	incentives	incentive	NOUN
ijtc-783	78	6	.	.	PUNCT
ijtc-783	79	1	3	3	NUM
ijtc-783	79	2	behavioral	behavioral	ADJ
ijtc-783	79	3	economics	economic	NOUN
ijtc-783	79	4	a.	a.	NOUN
ijtc-783	79	5	nudge	nudge	VERB
ijtc-783	79	6	theory	theory	NOUN
ijtc-783	79	7	behavioral	behavioral	ADJ
ijtc-783	79	8	interventions	intervention	NOUN
ijtc-783	79	9	,	,	PUNCT
ijtc-783	79	10	like	like	ADP
ijtc-783	79	11	nudging	nudge	VERB
ijtc-783	79	12	,	,	PUNCT
ijtc-783	79	13	can	can	AUX
ijtc-783	79	14	improve	improve	VERB
ijtc-783	79	15	tax	tax	NOUN
ijtc-783	79	16	compliance	compliance	NOUN
ijtc-783	79	17	.	.	PUNCT
ijtc-783	80	1	investigates	investigate	VERB
ijtc-783	80	2	the	the	DET
ijtc-783	80	3	potential	potential	NOUN
ijtc-783	80	4	of	of	ADP
ijtc-783	80	5	behavioral	behavioral	ADJ
ijtc-783	80	6	strategies	strategy	NOUN
ijtc-783	80	7	to	to	PART
ijtc-783	80	8	enhance	enhance	VERB
ijtc-783	80	9	compliance	compliance	NOUN
ijtc-783	80	10	among	among	ADP
ijtc-783	80	11	government	government	NOUN
ijtc-783	80	12	officials	official	NOUN
ijtc-783	80	13	.	.	PUNCT
ijtc-783	81	1	b.	b.	PROPN
ijtc-783	81	2	anchoring	anchoring	NOUN
ijtc-783	81	3	and	and	CCONJ
ijtc-783	81	4	framing	frame	VERB
ijtc-783	81	5	effects	effect	NOUN
ijtc-783	81	6	how	how	SCONJ
ijtc-783	81	7	tax	tax	NOUN
ijtc-783	81	8	compliance	compliance	NOUN
ijtc-783	81	9	issues	issue	NOUN
ijtc-783	81	10	are	be	AUX
ijtc-783	81	11	presented	present	VERB
ijtc-783	81	12	and	and	CCONJ
ijtc-783	81	13	framed	frame	VERB
ijtc-783	81	14	influences	influence	NOUN
ijtc-783	81	15	decision	decision	NOUN
ijtc-783	81	16	-	-	PUNCT
ijtc-783	81	17	making	making	NOUN
ijtc-783	81	18	.	.	PUNCT
ijtc-783	82	1	examines	examine	VERB
ijtc-783	82	2	the	the	DET
ijtc-783	82	3	role	role	NOUN
ijtc-783	82	4	of	of	ADP
ijtc-783	82	5	cognitive	cognitive	ADJ
ijtc-783	82	6	biases	bias	NOUN
ijtc-783	82	7	in	in	ADP
ijtc-783	82	8	tax	tax	NOUN
ijtc-783	82	9	compliance	compliance	NOUN
ijtc-783	82	10	.	.	PUNCT
ijtc-783	83	1	4	4	NUM
ijtc-783	83	2	historical	historical	ADJ
ijtc-783	83	3	perspective	perspective	NOUN
ijtc-783	83	4	a.	a.	NOUN
ijtc-783	83	5	historical	historical	ADJ
ijtc-783	83	6	analysis	analysis	NOUN
ijtc-783	83	7	incorporates	incorporate	VERB
ijtc-783	83	8	historical	historical	ADJ
ijtc-783	83	9	events	event	NOUN
ijtc-783	83	10	and	and	CCONJ
ijtc-783	83	11	policy	policy	NOUN
ijtc-783	83	12	changes	change	NOUN
ijtc-783	83	13	to	to	PART
ijtc-783	83	14	understand	understand	VERB
ijtc-783	83	15	the	the	DET
ijtc-783	83	16	evolution	evolution	NOUN
ijtc-783	83	17	of	of	ADP
ijtc-783	83	18	tax	tax	NOUN
ijtc-783	83	19	compliance	compliance	NOUN
ijtc-783	83	20	practices	practice	NOUN
ijtc-783	83	21	within	within	ADP
ijtc-783	83	22	indonesian	indonesian	ADJ
ijtc-783	83	23	government	government	NOUN
ijtc-783	83	24	institutions	institution	NOUN
ijtc-783	83	25	over	over	ADP
ijtc-783	83	26	time	time	NOUN
ijtc-783	83	27	.	.	PUNCT
ijtc-783	84	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	84	2	enhancing	enhance	VERB
ijtc-783	84	3	tax	tax	NOUN
ijtc-783	84	4	compliance	compliance	NOUN
ijtc-783	84	5	in	in	ADP
ijtc-783	84	6	indonesian	indonesian	ADJ
ijtc-783	84	7	government	government	NOUN
ijtc-783	84	8	institutions	institution	NOUN
ijtc-783	84	9	:	:	PUNCT
ijtc-783	84	10	identifying	identify	VERB
ijtc-783	84	11	and	and	CCONJ
ijtc-783	84	12	mitigating	mitigate	VERB
ijtc-783	84	13	inhibiting	inhibit	VERB
ijtc-783	84	14	factors	factor	NOUN
ijtc-783	84	15	silalahi	silalahi	NOUN
ijtc-783	84	16	168	168	NUM
ijtc-783	84	17	|	|	ADV
ijtc-783	84	18	ilomata	ilomata	PROPN
ijtc-783	84	19	international	international	ADJ
ijtc-783	84	20	journal	journal	NOUN
ijtc-783	84	21	of	of	ADP
ijtc-783	84	22	tax	tax	PROPN
ijtc-783	84	23	&	&	CCONJ
ijtc-783	84	24	accounting	accounting	PROPN
ijtc-783	84	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	84	26	enhancing	enhance	VERB
ijtc-783	84	27	tax	tax	NOUN
ijtc-783	84	28	compliance	compliance	NOUN
ijtc-783	84	29	in	in	ADP
ijtc-783	84	30	indonesian	indonesian	ADJ
ijtc-783	84	31	government	government	NOUN
ijtc-783	84	32	institutions	institution	NOUN
ijtc-783	84	33	tax	tax	NOUN
ijtc-783	84	34	obligations	obligation	NOUN
ijtc-783	84	35	in	in	ADP
ijtc-783	84	36	indonesian	indonesian	ADJ
ijtc-783	84	37	government	government	NOUN
ijtc-783	84	38	institutions	institution	NOUN
ijtc-783	84	39	tax	tax	NOUN
ijtc-783	84	40	compliance	compliance	NOUN
ijtc-783	84	41	in	in	ADP
ijtc-783	84	42	indonesia	indonesia	PROPN
ijtc-783	84	43	the	the	DET
ijtc-783	84	44	contribution	contribution	NOUN
ijtc-783	84	45	of	of	ADP
ijtc-783	84	46	tax	tax	NOUN
ijtc-783	84	47	obligations	obligation	NOUN
ijtc-783	84	48	by	by	ADP
ijtc-783	84	49	government	government	NOUN
ijtc-783	84	50	institutions	institution	NOUN
ijtc-783	84	51	mitigation	mitigation	NOUN
ijtc-783	84	52	strategies	strategy	NOUN
ijtc-783	84	53	inhibiting	inhibit	VERB
ijtc-783	84	54	tax	tax	NOUN
ijtc-783	84	55	compliance	compliance	NOUN
ijtc-783	84	56	in	in	ADP
ijtc-783	84	57	government	government	NOUN
ijtc-783	84	58	institutions	institution	NOUN
ijtc-783	84	59	this	this	DET
ijtc-783	84	60	research	research	NOUN
ijtc-783	84	61	will	will	AUX
ijtc-783	84	62	elucidate	elucidate	VERB
ijtc-783	84	63	the	the	DET
ijtc-783	84	64	theoretical	theoretical	ADJ
ijtc-783	84	65	framework	framework	NOUN
ijtc-783	84	66	,	,	PUNCT
ijtc-783	84	67	which	which	PRON
ijtc-783	84	68	can	can	AUX
ijtc-783	84	69	be	be	AUX
ijtc-783	84	70	outlined	outline	VERB
ijtc-783	84	71	as	as	SCONJ
ijtc-783	84	72	follows	follow	VERB
ijtc-783	84	73	:	:	PUNCT
ijtc-783	84	74	2	2	X
ijtc-783	84	75	.	.	PUNCT
ijtc-783	84	76	tax	tax	NOUN
ijtc-783	84	77	obligations	obligation	NOUN
ijtc-783	84	78	in	in	ADP
ijtc-783	84	79	indonesian	indonesian	ADJ
ijtc-783	84	80	government	government	NOUN
ijtc-783	84	81	institutions	institution	NOUN
ijtc-783	84	82	tax	tax	NOUN
ijtc-783	84	83	obligations	obligation	NOUN
ijtc-783	84	84	within	within	ADP
ijtc-783	84	85	indonesian	indonesian	ADJ
ijtc-783	84	86	government	government	NOUN
ijtc-783	84	87	institutions	institution	NOUN
ijtc-783	84	88	encompass	encompass	VERB
ijtc-783	84	89	a	a	DET
ijtc-783	84	90	set	set	NOUN
ijtc-783	84	91	of	of	ADP
ijtc-783	84	92	crucial	crucial	ADJ
ijtc-783	84	93	financial	financial	ADJ
ijtc-783	84	94	responsibilities	responsibility	NOUN
ijtc-783	84	95	that	that	PRON
ijtc-783	84	96	must	must	AUX
ijtc-783	84	97	be	be	AUX
ijtc-783	84	98	fulfilled	fulfil	VERB
ijtc-783	84	99	by	by	ADP
ijtc-783	84	100	these	these	DET
ijtc-783	84	101	government	government	NOUN
ijtc-783	84	102	entities	entity	NOUN
ijtc-783	84	103	to	to	PART
ijtc-783	84	104	support	support	VERB
ijtc-783	84	105	governmental	governmental	ADJ
ijtc-783	84	106	functions	function	NOUN
ijtc-783	84	107	and	and	CCONJ
ijtc-783	84	108	contribute	contribute	VERB
ijtc-783	84	109	to	to	ADP
ijtc-783	84	110	the	the	DET
ijtc-783	84	111	country	country	NOUN
ijtc-783	84	112	's	's	PART
ijtc-783	84	113	development	development	NOUN
ijtc-783	84	114	(	(	PUNCT
ijtc-783	84	115	kraemer	kraemer	PROPN
ijtc-783	84	116	&	&	CCONJ
ijtc-783	84	117	lehtimäki	lehtimäki	PROPN
ijtc-783	84	118	,	,	PUNCT
ijtc-783	84	119	2023	2023	NUM
ijtc-783	84	120	)	)	PUNCT
ijtc-783	84	121	.	.	PUNCT
ijtc-783	85	1	here	here	ADV
ijtc-783	85	2	is	be	AUX
ijtc-783	85	3	a	a	DET
ijtc-783	85	4	summary	summary	NOUN
ijtc-783	85	5	of	of	ADP
ijtc-783	85	6	the	the	DET
ijtc-783	85	7	provisions	provision	NOUN
ijtc-783	85	8	related	relate	VERB
ijtc-783	85	9	to	to	ADP
ijtc-783	85	10	tax	tax	NOUN
ijtc-783	85	11	obligations	obligation	NOUN
ijtc-783	85	12	within	within	ADP
ijtc-783	85	13	indonesian	indonesian	ADJ
ijtc-783	85	14	government	government	NOUN
ijtc-783	85	15	institutions	institution	NOUN
ijtc-783	85	16	:	:	PUNCT
ijtc-783	85	17	1	1	X
ijtc-783	85	18	)	)	PUNCT
ijtc-783	85	19	the	the	DET
ijtc-783	85	20	law	law	NOUN
ijtc-783	85	21	number	number	NOUN
ijtc-783	85	22	6	6	NUM
ijtc-783	85	23	of	of	ADP
ijtc-783	85	24	1983	1983	NUM
ijtc-783	85	25	concerning	concern	VERB
ijtc-783	85	26	general	general	ADJ
ijtc-783	85	27	provisions	provision	NOUN
ijtc-783	85	28	and	and	CCONJ
ijtc-783	85	29	taxation	taxation	NOUN
ijtc-783	85	30	procedures	procedure	NOUN
ijtc-783	85	31	as	as	ADV
ijtc-783	85	32	well	well	ADV
ijtc-783	85	33	as	as	ADP
ijtc-783	85	34	law	law	NOUN
ijtc-783	85	35	number	number	NOUN
ijtc-783	85	36	7	7	NUM
ijtc-783	85	37	of	of	ADP
ijtc-783	85	38	2021	2021	NUM
ijtc-783	85	39	concerning	concern	VERB
ijtc-783	85	40	tax	tax	NOUN
ijtc-783	85	41	regulation	regulation	NOUN
ijtc-783	85	42	harmonization	harmonization	NOUN
ijtc-783	85	43	regulate	regulate	VERB
ijtc-783	85	44	several	several	ADJ
ijtc-783	85	45	crucial	crucial	ADJ
ijtc-783	85	46	aspects	aspect	NOUN
ijtc-783	85	47	related	relate	VERB
ijtc-783	85	48	to	to	ADP
ijtc-783	85	49	the	the	DET
ijtc-783	85	50	taxation	taxation	NOUN
ijtc-783	85	51	system	system	NOUN
ijtc-783	85	52	in	in	ADP
ijtc-783	85	53	indonesia	indonesia	PROPN
ijtc-783	85	54	.	.	PUNCT
ijtc-783	86	1	article	article	NOUN
ijtc-783	86	2	1	1	NUM
ijtc-783	86	3	number	number	NOUN
ijtc-783	86	4	2	2	NUM
ijtc-783	86	5	of	of	ADP
ijtc-783	86	6	these	these	DET
ijtc-783	86	7	laws	law	NOUN
ijtc-783	86	8	defines	define	VERB
ijtc-783	86	9	taxpayer	taxpayer	NOUN
ijtc-783	86	10	as	as	ADP
ijtc-783	86	11	including	include	VERB
ijtc-783	86	12	individuals	individual	NOUN
ijtc-783	86	13	or	or	CCONJ
ijtc-783	86	14	entities	entity	NOUN
ijtc-783	86	15	,	,	PUNCT
ijtc-783	86	16	including	include	VERB
ijtc-783	86	17	tax	tax	NOUN
ijtc-783	86	18	payers	payer	NOUN
ijtc-783	86	19	,	,	PUNCT
ijtc-783	86	20	tax	tax	NOUN
ijtc-783	86	21	with	with	ADP
ijtc-783	86	22	holders	holder	NOUN
ijtc-783	86	23	,	,	PUNCT
ijtc-783	86	24	and	and	CCONJ
ijtc-783	86	25	tax	tax	NOUN
ijtc-783	86	26	collectors	collector	NOUN
ijtc-783	86	27	,	,	PUNCT
ijtc-783	86	28	who	who	PRON
ijtc-783	86	29	have	have	VERB
ijtc-783	86	30	rights	right	NOUN
ijtc-783	86	31	and	and	CCONJ
ijtc-783	86	32	obligations	obligation	NOUN
ijtc-783	86	33	in	in	ADP
ijtc-783	86	34	accordance	accordance	NOUN
ijtc-783	86	35	with	with	ADP
ijtc-783	86	36	tax	tax	NOUN
ijtc-783	86	37	regulations	regulation	NOUN
ijtc-783	86	38	.	.	PUNCT
ijtc-783	87	1	in	in	ADP
ijtc-783	87	2	this	this	DET
ijtc-783	87	3	context	context	NOUN
ijtc-783	87	4	,	,	PUNCT
ijtc-783	87	5	taxpayers	taxpayer	NOUN
ijtc-783	87	6	play	play	VERB
ijtc-783	87	7	a	a	DET
ijtc-783	87	8	vital	vital	ADJ
ijtc-783	87	9	role	role	NOUN
ijtc-783	87	10	in	in	ADP
ijtc-783	87	11	the	the	DET
ijtc-783	87	12	taxation	taxation	NOUN
ijtc-783	87	13	process	process	NOUN
ijtc-783	87	14	.	.	PUNCT
ijtc-783	88	1	2	2	X
ijtc-783	88	2	)	)	PUNCT
ijtc-783	88	3	article	article	NOUN
ijtc-783	88	4	4	4	NUM
ijtc-783	88	5	stipulates	stipulate	VERB
ijtc-783	88	6	that	that	SCONJ
ijtc-783	88	7	taxpayers	taxpayer	NOUN
ijtc-783	88	8	must	must	AUX
ijtc-783	88	9	correctly	correctly	ADV
ijtc-783	88	10	,	,	PUNCT
ijtc-783	88	11	completely	completely	ADV
ijtc-783	88	12	,	,	PUNCT
ijtc-783	88	13	clearly	clearly	ADV
ijtc-783	88	14	,	,	PUNCT
ijtc-783	88	15	and	and	CCONJ
ijtc-783	88	16	sign	sign	VERB
ijtc-783	88	17	the	the	DET
ijtc-783	88	18	notification	notification	NOUN
ijtc-783	88	19	letter	letter	NOUN
ijtc-783	88	20	.	.	PUNCT
ijtc-783	89	1	this	this	PRON
ijtc-783	89	2	underscores	underscore	VERB
ijtc-783	89	3	the	the	DET
ijtc-783	89	4	importance	importance	NOUN
ijtc-783	89	5	of	of	ADP
ijtc-783	89	6	accurate	accurate	ADJ
ijtc-783	89	7	completion	completion	NOUN
ijtc-783	89	8	and	and	CCONJ
ijtc-783	89	9	submission	submission	NOUN
ijtc-783	89	10	of	of	ADP
ijtc-783	89	11	tax	tax	NOUN
ijtc-783	89	12	documents	document	NOUN
ijtc-783	89	13	to	to	PART
ijtc-783	89	14	ensure	ensure	VERB
ijtc-783	89	15	proper	proper	ADJ
ijtc-783	89	16	tax	tax	NOUN
ijtc-783	89	17	compliance	compliance	NOUN
ijtc-783	89	18	.	.	PUNCT
ijtc-783	90	1	3	3	X
ijtc-783	90	2	)	)	PUNCT
ijtc-783	90	3	article	article	NOUN
ijtc-783	90	4	3	3	NUM
ijtc-783	90	5	paragraph	paragraph	NOUN
ijtc-783	90	6	(	(	PUNCT
ijtc-783	90	7	3c	3c	NUM
ijtc-783	90	8	)	)	PUNCT
ijtc-783	90	9	grants	grant	VERB
ijtc-783	90	10	the	the	DET
ijtc-783	90	11	minister	minister	NOUN
ijtc-783	90	12	of	of	ADP
ijtc-783	90	13	finance	finance	PROPN
ijtc-783	90	14	the	the	DET
ijtc-783	90	15	authority	authority	NOUN
ijtc-783	90	16	to	to	PART
ijtc-783	90	17	set	set	VERB
ijtc-783	90	18	the	the	DET
ijtc-783	90	19	deadlines	deadline	NOUN
ijtc-783	90	20	and	and	CCONJ
ijtc-783	90	21	procedures	procedure	NOUN
ijtc-783	90	22	for	for	ADP
ijtc-783	90	23	reporting	reporting	NOUN
ijtc-783	90	24	,	,	PUNCT
ijtc-783	90	25	withholding	withholding	NOUN
ijtc-783	90	26	,	,	PUNCT
ijtc-783	90	27	and	and	CCONJ
ijtc-783	90	28	collecting	collect	VERB
ijtc-783	90	29	taxes	taxis	NOUN
ijtc-783	90	30	by	by	ADP
ijtc-783	90	31	government	government	NOUN
ijtc-783	90	32	treasurers	treasurer	NOUN
ijtc-783	90	33	and	and	CCONJ
ijtc-783	90	34	certain	certain	ADJ
ijtc-783	90	35	entities	entity	NOUN
ijtc-783	90	36	.	.	PUNCT
ijtc-783	91	1	this	this	PRON
ijtc-783	91	2	reflects	reflect	VERB
ijtc-783	91	3	efforts	effort	NOUN
ijtc-783	91	4	to	to	PART
ijtc-783	91	5	ensure	ensure	VERB
ijtc-783	91	6	that	that	SCONJ
ijtc-783	91	7	tax	tax	NOUN
ijtc-783	91	8	reporting	reporting	NOUN
ijtc-783	91	9	and	and	CCONJ
ijtc-783	91	10	collection	collection	NOUN
ijtc-783	91	11	are	be	AUX
ijtc-783	91	12	conducted	conduct	VERB
ijtc-783	91	13	regularly	regularly	ADV
ijtc-783	91	14	and	and	CCONJ
ijtc-783	91	15	in	in	ADP
ijtc-783	91	16	accordance	accordance	NOUN
ijtc-783	91	17	with	with	ADP
ijtc-783	91	18	the	the	DET
ijtc-783	91	19	rules	rule	NOUN
ijtc-783	91	20	.	.	PUNCT
ijtc-783	92	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	92	2	enhancing	enhance	VERB
ijtc-783	92	3	tax	tax	NOUN
ijtc-783	92	4	compliance	compliance	NOUN
ijtc-783	92	5	in	in	ADP
ijtc-783	92	6	indonesian	indonesian	ADJ
ijtc-783	92	7	government	government	NOUN
ijtc-783	92	8	institutions	institution	NOUN
ijtc-783	92	9	:	:	PUNCT
ijtc-783	92	10	identifying	identify	VERB
ijtc-783	92	11	and	and	CCONJ
ijtc-783	92	12	mitigating	mitigate	VERB
ijtc-783	92	13	inhibiting	inhibit	VERB
ijtc-783	92	14	factors	factor	NOUN
ijtc-783	92	15	silalahi	silalahi	VERB
ijtc-783	92	16	169	169	NUM
ijtc-783	92	17	|	|	ADV
ijtc-783	92	18	ilomata	ilomata	PROPN
ijtc-783	92	19	international	international	ADJ
ijtc-783	92	20	journal	journal	NOUN
ijtc-783	92	21	of	of	ADP
ijtc-783	92	22	tax	tax	PROPN
ijtc-783	92	23	&	&	CCONJ
ijtc-783	92	24	accounting	account	VERB
ijtc-783	92	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	92	26	4	4	NUM
ijtc-783	92	27	)	)	PUNCT
ijtc-783	92	28	in	in	ADP
ijtc-783	92	29	the	the	DET
ijtc-783	92	30	context	context	NOUN
ijtc-783	92	31	of	of	ADP
ijtc-783	92	32	administrative	administrative	ADJ
ijtc-783	92	33	sanctions	sanction	NOUN
ijtc-783	92	34	,	,	PUNCT
ijtc-783	92	35	article	article	NOUN
ijtc-783	92	36	7	7	NUM
ijtc-783	92	37	paragraph	paragraph	NOUN
ijtc-783	92	38	(	(	PUNCT
ijtc-783	92	39	1	1	X
ijtc-783	92	40	)	)	PUNCT
ijtc-783	92	41	imposes	impose	VERB
ijtc-783	92	42	fines	fine	NOUN
ijtc-783	92	43	if	if	SCONJ
ijtc-783	92	44	the	the	DET
ijtc-783	92	45	notification	notification	NOUN
ijtc-783	92	46	letter	letter	NOUN
ijtc-783	92	47	is	be	AUX
ijtc-783	92	48	not	not	PART
ijtc-783	92	49	submitted	submit	VERB
ijtc-783	92	50	within	within	ADP
ijtc-783	92	51	the	the	DET
ijtc-783	92	52	specified	specified	ADJ
ijtc-783	92	53	timeframe	timeframe	NOUN
ijtc-783	92	54	or	or	CCONJ
ijtc-783	92	55	extended	extended	ADJ
ijtc-783	92	56	deadline	deadline	NOUN
ijtc-783	92	57	.	.	PUNCT
ijtc-783	93	1	these	these	DET
ijtc-783	93	2	fines	fine	NOUN
ijtc-783	93	3	vary	vary	VERB
ijtc-783	93	4	depending	depend	VERB
ijtc-783	93	5	on	on	ADP
ijtc-783	93	6	the	the	DET
ijtc-783	93	7	type	type	NOUN
ijtc-783	93	8	of	of	ADP
ijtc-783	93	9	notification	notification	NOUN
ijtc-783	93	10	letter	letter	NOUN
ijtc-783	93	11	and	and	CCONJ
ijtc-783	93	12	serve	serve	VERB
ijtc-783	93	13	as	as	ADP
ijtc-783	93	14	a	a	DET
ijtc-783	93	15	means	means	NOUN
ijtc-783	93	16	to	to	PART
ijtc-783	93	17	encourage	encourage	VERB
ijtc-783	93	18	tax	tax	NOUN
ijtc-783	93	19	compliance	compliance	NOUN
ijtc-783	93	20	.	.	PUNCT
ijtc-783	94	1	5	5	X
ijtc-783	94	2	)	)	PUNCT
ijtc-783	94	3	article	article	NOUN
ijtc-783	94	4	12	12	NUM
ijtc-783	94	5	paragraphs	paragraph	NOUN
ijtc-783	94	6	(	(	PUNCT
ijtc-783	94	7	1	1	NUM
ijtc-783	94	8	)	)	PUNCT
ijtc-783	94	9	,	,	PUNCT
ijtc-783	94	10	(	(	PUNCT
ijtc-783	94	11	2	2	NUM
ijtc-783	94	12	)	)	PUNCT
ijtc-783	94	13	,	,	PUNCT
ijtc-783	94	14	and	and	CCONJ
ijtc-783	94	15	(	(	PUNCT
ijtc-783	94	16	3	3	X
ijtc-783	94	17	)	)	PUNCT
ijtc-783	94	18	explain	explain	VERB
ijtc-783	94	19	the	the	DET
ijtc-783	94	20	obligation	obligation	NOUN
ijtc-783	94	21	of	of	ADP
ijtc-783	94	22	taxpayers	taxpayer	NOUN
ijtc-783	94	23	to	to	PART
ijtc-783	94	24	pay	pay	VERB
ijtc-783	94	25	the	the	DET
ijtc-783	94	26	owed	owe	VERB
ijtc-783	94	27	taxes	taxis	NOUN
ijtc-783	94	28	in	in	ADP
ijtc-783	94	29	accordance	accordance	NOUN
ijtc-783	94	30	with	with	ADP
ijtc-783	94	31	tax	tax	NOUN
ijtc-783	94	32	regulations	regulation	NOUN
ijtc-783	94	33	,	,	PUNCT
ijtc-783	94	34	without	without	ADP
ijtc-783	94	35	having	have	VERB
ijtc-783	94	36	to	to	PART
ijtc-783	94	37	wait	wait	VERB
ijtc-783	94	38	for	for	ADP
ijtc-783	94	39	a	a	DET
ijtc-783	94	40	tax	tax	NOUN
ijtc-783	94	41	assessment	assessment	NOUN
ijtc-783	94	42	letter	letter	NOUN
ijtc-783	94	43	.	.	PUNCT
ijtc-783	95	1	however	however	ADV
ijtc-783	95	2	,	,	PUNCT
ijtc-783	95	3	if	if	SCONJ
ijtc-783	95	4	there	there	PRON
ijtc-783	95	5	is	be	VERB
ijtc-783	95	6	a	a	DET
ijtc-783	95	7	discrepancy	discrepancy	NOUN
ijtc-783	95	8	between	between	ADP
ijtc-783	95	9	the	the	DET
ijtc-783	95	10	amount	amount	NOUN
ijtc-783	95	11	of	of	ADP
ijtc-783	95	12	tax	tax	NOUN
ijtc-783	95	13	owed	owe	VERB
ijtc-783	95	14	according	accord	VERB
ijtc-783	95	15	to	to	ADP
ijtc-783	95	16	the	the	DET
ijtc-783	95	17	notification	notification	NOUN
ijtc-783	95	18	letter	letter	NOUN
ijtc-783	95	19	and	and	CCONJ
ijtc-783	95	20	the	the	DET
ijtc-783	95	21	actual	actual	ADJ
ijtc-783	95	22	situation	situation	NOUN
ijtc-783	95	23	,	,	PUNCT
ijtc-783	95	24	the	the	DET
ijtc-783	95	25	director	director	NOUN
ijtc-783	95	26	general	general	NOUN
ijtc-783	95	27	of	of	ADP
ijtc-783	95	28	taxation	taxation	NOUN
ijtc-783	95	29	has	have	VERB
ijtc-783	95	30	the	the	DET
ijtc-783	95	31	authority	authority	NOUN
ijtc-783	95	32	to	to	PART
ijtc-783	95	33	determine	determine	VERB
ijtc-783	95	34	the	the	DET
ijtc-783	95	35	correct	correct	ADJ
ijtc-783	95	36	amount	amount	NOUN
ijtc-783	95	37	of	of	ADP
ijtc-783	95	38	tax	tax	NOUN
ijtc-783	95	39	owed	owe	VERB
ijtc-783	95	40	.	.	PUNCT
ijtc-783	95	41	6	6	NUM
ijtc-783	95	42	)	)	PUNCT
ijtc-783	95	43	according	accord	VERB
ijtc-783	95	44	to	to	ADP
ijtc-783	95	45	article	article	NOUN
ijtc-783	95	46	9	9	NUM
ijtc-783	95	47	,	,	PUNCT
ijtc-783	95	48	paragraph	paragraph	NOUN
ijtc-783	95	49	(	(	PUNCT
ijtc-783	95	50	1	1	NUM
ijtc-783	95	51	)	)	PUNCT
ijtc-783	95	52	,	,	PUNCT
ijtc-783	95	53	the	the	DET
ijtc-783	95	54	minister	minister	NOUN
ijtc-783	95	55	of	of	ADP
ijtc-783	95	56	finance	finance	NOUN
ijtc-783	95	57	has	have	VERB
ijtc-783	95	58	the	the	DET
ijtc-783	95	59	authority	authority	NOUN
ijtc-783	95	60	to	to	PART
ijtc-783	95	61	determine	determine	VERB
ijtc-783	95	62	the	the	DET
ijtc-783	95	63	due	due	ADJ
ijtc-783	95	64	date	date	NOUN
ijtc-783	95	65	for	for	ADP
ijtc-783	95	66	the	the	DET
ijtc-783	95	67	payment	payment	NOUN
ijtc-783	95	68	and	and	CCONJ
ijtc-783	95	69	deposit	deposit	NOUN
ijtc-783	95	70	of	of	ADP
ijtc-783	95	71	outstanding	outstanding	ADJ
ijtc-783	95	72	taxes	taxis	NOUN
ijtc-783	95	73	for	for	ADP
ijtc-783	95	74	a	a	DET
ijtc-783	95	75	specific	specific	ADJ
ijtc-783	95	76	tax	tax	NOUN
ijtc-783	95	77	period	period	NOUN
ijtc-783	95	78	.	.	PUNCT
ijtc-783	96	1	this	this	DET
ijtc-783	96	2	deadline	deadline	NOUN
ijtc-783	96	3	is	be	AUX
ijtc-783	96	4	no	no	ADV
ijtc-783	96	5	later	later	ADV
ijtc-783	96	6	than	than	SCONJ
ijtc-783	96	7	15	15	NUM
ijtc-783	96	8	(	(	PUNCT
ijtc-783	96	9	fifteen	fifteen	NUM
ijtc-783	96	10	)	)	PUNCT
ijtc-783	96	11	days	day	NOUN
ijtc-783	96	12	after	after	SCONJ
ijtc-783	96	13	the	the	DET
ijtc-783	96	14	tax	tax	NOUN
ijtc-783	96	15	should	should	AUX
ijtc-783	96	16	have	have	AUX
ijtc-783	96	17	been	be	AUX
ijtc-783	96	18	paid	pay	VERB
ijtc-783	96	19	or	or	CCONJ
ijtc-783	96	20	after	after	ADP
ijtc-783	96	21	the	the	DET
ijtc-783	96	22	end	end	NOUN
ijtc-783	96	23	of	of	ADP
ijtc-783	96	24	the	the	DET
ijtc-783	96	25	respective	respective	ADJ
ijtc-783	96	26	tax	tax	NOUN
ijtc-783	96	27	period	period	NOUN
ijtc-783	96	28	.	.	PUNCT
ijtc-783	97	1	7	7	X
ijtc-783	97	2	)	)	PUNCT
ijtc-783	97	3	article	article	NOUN
ijtc-783	97	4	9	9	NUM
ijtc-783	97	5	,	,	PUNCT
ijtc-783	97	6	paragraph	paragraph	NOUN
ijtc-783	97	7	(	(	PUNCT
ijtc-783	97	8	2a	2a	NUM
ijtc-783	97	9	)	)	PUNCT
ijtc-783	97	10	,	,	PUNCT
ijtc-783	97	11	explains	explain	VERB
ijtc-783	97	12	that	that	SCONJ
ijtc-783	97	13	if	if	SCONJ
ijtc-783	97	14	the	the	DET
ijtc-783	97	15	payment	payment	NOUN
ijtc-783	97	16	or	or	CCONJ
ijtc-783	97	17	deposit	deposit	NOUN
ijtc-783	97	18	of	of	ADP
ijtc-783	97	19	taxes	taxis	NOUN
ijtc-783	97	20	is	be	AUX
ijtc-783	97	21	made	make	VERB
ijtc-783	97	22	after	after	ADP
ijtc-783	97	23	the	the	DET
ijtc-783	97	24	predetermined	predetermined	ADJ
ijtc-783	97	25	due	due	ADJ
ijtc-783	97	26	date	date	NOUN
ijtc-783	97	27	,	,	PUNCT
ijtc-783	97	28	the	the	DET
ijtc-783	97	29	party	party	NOUN
ijtc-783	97	30	involved	involve	VERB
ijtc-783	97	31	will	will	AUX
ijtc-783	97	32	incur	incur	VERB
ijtc-783	97	33	an	an	DET
ijtc-783	97	34	administrative	administrative	ADJ
ijtc-783	97	35	penalty	penalty	NOUN
ijtc-783	97	36	in	in	ADP
ijtc-783	97	37	the	the	DET
ijtc-783	97	38	form	form	NOUN
ijtc-783	97	39	of	of	ADP
ijtc-783	97	40	interest	interest	NOUN
ijtc-783	97	41	.	.	PUNCT
ijtc-783	98	1	the	the	DET
ijtc-783	98	2	interest	interest	NOUN
ijtc-783	98	3	rate	rate	NOUN
ijtc-783	98	4	per	per	ADP
ijtc-783	98	5	month	month	NOUN
ijtc-783	98	6	is	be	AUX
ijtc-783	98	7	determined	determine	VERB
ijtc-783	98	8	by	by	ADP
ijtc-783	98	9	the	the	DET
ijtc-783	98	10	minister	minister	PROPN
ijtc-783	98	11	of	of	ADP
ijtc-783	98	12	finance	finance	NOUN
ijtc-783	98	13	and	and	CCONJ
ijtc-783	98	14	is	be	AUX
ijtc-783	98	15	calculated	calculate	VERB
ijtc-783	98	16	from	from	ADP
ijtc-783	98	17	the	the	DET
ijtc-783	98	18	due	due	ADJ
ijtc-783	98	19	date	date	NOUN
ijtc-783	98	20	of	of	ADP
ijtc-783	98	21	payment	payment	NOUN
ijtc-783	98	22	until	until	ADP
ijtc-783	98	23	the	the	DET
ijtc-783	98	24	actual	actual	ADJ
ijtc-783	98	25	payment	payment	NOUN
ijtc-783	98	26	date	date	NOUN
ijtc-783	98	27	.	.	PUNCT
ijtc-783	99	1	this	this	DET
ijtc-783	99	2	penalty	penalty	NOUN
ijtc-783	99	3	can	can	AUX
ijtc-783	99	4	be	be	AUX
ijtc-783	99	5	imposed	impose	VERB
ijtc-783	99	6	for	for	ADP
ijtc-783	99	7	a	a	DET
ijtc-783	99	8	maximum	maximum	ADJ
ijtc-783	99	9	period	period	NOUN
ijtc-783	99	10	of	of	ADP
ijtc-783	99	11	24	24	NUM
ijtc-783	99	12	(	(	PUNCT
ijtc-783	99	13	twenty	twenty	NUM
ijtc-783	99	14	-	-	PUNCT
ijtc-783	99	15	four	four	NUM
ijtc-783	99	16	)	)	PUNCT
ijtc-783	99	17	months	month	NOUN
ijtc-783	99	18	,	,	PUNCT
ijtc-783	99	19	with	with	ADP
ijtc-783	99	20	any	any	DET
ijtc-783	99	21	portion	portion	NOUN
ijtc-783	99	22	of	of	ADP
ijtc-783	99	23	a	a	DET
ijtc-783	99	24	month	month	NOUN
ijtc-783	99	25	counted	count	VERB
ijtc-783	99	26	as	as	ADP
ijtc-783	99	27	a	a	DET
ijtc-783	99	28	full	full	ADJ
ijtc-783	99	29	month	month	NOUN
ijtc-783	99	30	.	.	PUNCT
ijtc-783	100	1	8)	8)	NUM
ijtc-783	100	2	article	article	NOUN
ijtc-783	100	3	10	10	NUM
ijtc-783	100	4	,	,	PUNCT
ijtc-783	100	5	paragraph	paragraph	NOUN
ijtc-783	100	6	(	(	PUNCT
ijtc-783	100	7	1	1	NUM
ijtc-783	100	8	)	)	PUNCT
ijtc-783	100	9	,	,	PUNCT
ijtc-783	100	10	stipulates	stipulate	VERB
ijtc-783	100	11	that	that	SCONJ
ijtc-783	100	12	taxpayers	taxpayer	NOUN
ijtc-783	100	13	are	be	AUX
ijtc-783	100	14	obligated	obligate	VERB
ijtc-783	100	15	to	to	PART
ijtc-783	100	16	pay	pay	VERB
ijtc-783	100	17	or	or	CCONJ
ijtc-783	100	18	deposit	deposit	VERB
ijtc-783	100	19	the	the	DET
ijtc-783	100	20	outstanding	outstanding	ADJ
ijtc-783	100	21	taxes	taxis	NOUN
ijtc-783	100	22	using	use	VERB
ijtc-783	100	23	a	a	DET
ijtc-783	100	24	tax	tax	NOUN
ijtc-783	100	25	payment	payment	NOUN
ijtc-783	100	26	letter	letter	NOUN
ijtc-783	100	27	to	to	ADP
ijtc-783	100	28	the	the	DET
ijtc-783	100	29	state	state	NOUN
ijtc-783	100	30	treasury	treasury	NOUN
ijtc-783	100	31	through	through	ADP
ijtc-783	100	32	the	the	DET
ijtc-783	100	33	designated	designate	VERB
ijtc-783	100	34	payment	payment	NOUN
ijtc-783	100	35	location	location	NOUN
ijtc-783	100	36	as	as	SCONJ
ijtc-783	100	37	specified	specify	VERB
ijtc-783	100	38	by	by	ADP
ijtc-783	100	39	the	the	DET
ijtc-783	100	40	ministry	ministry	PROPN
ijtc-783	100	41	of	of	ADP
ijtc-783	100	42	finance	finance	PROPN
ijtc-783	100	43	.	.	PUNCT
ijtc-783	101	1	9	9	X
ijtc-783	101	2	)	)	PUNCT
ijtc-783	101	3	the	the	DET
ijtc-783	101	4	minister	minister	NOUN
ijtc-783	101	5	of	of	ADP
ijtc-783	101	6	finance	finance	NOUN
ijtc-783	101	7	regulation	regulation	NOUN
ijtc-783	101	8	number	number	NOUN
ijtc-783	101	9	pmk-231	pmk-231	ADJ
ijtc-783	101	10	/	/	SYM
ijtc-783	101	11	pmk.03/2019	pmk.03/2019	NOUN
ijtc-783	101	12	concerning	concern	VERB
ijtc-783	101	13	the	the	DET
ijtc-783	101	14	procedures	procedure	NOUN
ijtc-783	101	15	for	for	ADP
ijtc-783	101	16	registration	registration	NOUN
ijtc-783	101	17	and	and	CCONJ
ijtc-783	101	18	removal	removal	NOUN
ijtc-783	101	19	of	of	ADP
ijtc-783	101	20	taxpayer	taxpayer	NOUN
ijtc-783	101	21	identification	identification	NOUN
ijtc-783	101	22	numbers	number	NOUN
ijtc-783	101	23	,	,	PUNCT
ijtc-783	101	24	confirmation	confirmation	NOUN
ijtc-783	101	25	and	and	CCONJ
ijtc-783	101	26	revocation	revocation	NOUN
ijtc-783	101	27	of	of	ADP
ijtc-783	101	28	confirmation	confirmation	NOUN
ijtc-783	101	29	of	of	ADP
ijtc-783	101	30	taxable	taxable	ADJ
ijtc-783	101	31	entrepreneurs	entrepreneur	NOUN
ijtc-783	101	32	,	,	PUNCT
ijtc-783	101	33	as	as	ADV
ijtc-783	101	34	well	well	ADV
ijtc-783	101	35	as	as	ADP
ijtc-783	101	36	the	the	DET
ijtc-783	101	37	withholding	withholding	NOUN
ijtc-783	101	38	and/or	and/or	CCONJ
ijtc-783	101	39	collection	collection	NOUN
ijtc-783	101	40	,	,	PUNCT
ijtc-783	101	41	deposit	deposit	NOUN
ijtc-783	101	42	,	,	PUNCT
ijtc-783	101	43	and	and	CCONJ
ijtc-783	101	44	reporting	reporting	NOUN
ijtc-783	101	45	of	of	ADP
ijtc-783	101	46	taxes	taxis	NOUN
ijtc-783	101	47	for	for	ADP
ijtc-783	101	48	government	government	NOUN
ijtc-783	101	49	institutions	institution	NOUN
ijtc-783	101	50	,	,	PUNCT
ijtc-783	101	51	and	and	CCONJ
ijtc-783	101	52	pmk	pmk	PROPN
ijtc-783	101	53	number	number	PROPN
ijtc-783	101	54	pmk-59	pmk-59	NOUN
ijtc-783	101	55	/	/	SYM
ijtc-783	101	56	pmk.03/2022	pmk.03/2022	NOUN
ijtc-783	101	57	stipulate	stipulate	VERB
ijtc-783	101	58	several	several	ADJ
ijtc-783	101	59	key	key	ADJ
ijtc-783	101	60	aspects	aspect	NOUN
ijtc-783	101	61	regarding	regard	VERB
ijtc-783	101	62	tax	tax	NOUN
ijtc-783	101	63	-	-	PUNCT
ijtc-783	101	64	related	relate	VERB
ijtc-783	101	65	procedures	procedure	NOUN
ijtc-783	101	66	for	for	ADP
ijtc-783	101	67	government	government	NOUN
ijtc-783	101	68	institutions	institution	NOUN
ijtc-783	101	69	,	,	PUNCT
ijtc-783	101	70	article	article	NOUN
ijtc-783	101	71	23	23	NUM
ijtc-783	101	72	paragraph	paragraph	NOUN
ijtc-783	101	73	(	(	PUNCT
ijtc-783	101	74	1	1	NUM
ijtc-783	101	75	)	)	PUNCT
ijtc-783	101	76	mandates	mandate	NOUN
ijtc-783	101	77	that	that	PRON
ijtc-783	101	78	both	both	CCONJ
ijtc-783	101	79	central	central	ADJ
ijtc-783	101	80	and	and	CCONJ
ijtc-783	101	81	regional	regional	ADJ
ijtc-783	101	82	government	government	NOUN
ijtc-783	101	83	institutions	institution	NOUN
ijtc-783	101	84	are	be	AUX
ijtc-783	101	85	required	require	VERB
ijtc-783	101	86	to	to	PART
ijtc-783	101	87	remit	remit	VERB
ijtc-783	101	88	income	income	NOUN
ijtc-783	101	89	tax	tax	NOUN
ijtc-783	101	90	(	(	PUNCT
ijtc-783	101	91	pph	pph	PROPN
ijtc-783	101	92	)	)	PUNCT
ijtc-783	101	93	and	and	CCONJ
ijtc-783	101	94	value	value	NOUN
ijtc-783	101	95	added	add	VERB
ijtc-783	101	96	tax	tax	NOUN
ijtc-783	101	97	(	(	PUNCT
ijtc-783	101	98	ppn	ppn	NOUN
ijtc-783	101	99	)	)	PUNCT
ijtc-783	101	100	or	or	CCONJ
ijtc-783	101	101	value	value	NOUN
ijtc-783	101	102	added	add	VERB
ijtc-783	101	103	tax	tax	NOUN
ijtc-783	101	104	and	and	CCONJ
ijtc-783	101	105	luxury	luxury	NOUN
ijtc-783	101	106	goods	good	NOUN
ijtc-783	101	107	sales	sale	NOUN
ijtc-783	101	108	tax	tax	NOUN
ijtc-783	101	109	(	(	PUNCT
ijtc-783	101	110	ppnbm	ppnbm	ADV
ijtc-783	101	111	)	)	PUNCT
ijtc-783	101	112	that	that	PRON
ijtc-783	101	113	have	have	AUX
ijtc-783	101	114	been	be	AUX
ijtc-783	101	115	withheld	withhold	VERB
ijtc-783	101	116	and/or	and/or	CCONJ
ijtc-783	101	117	collected	collect	VERB
ijtc-783	101	118	within	within	ADP
ijtc-783	101	119	a	a	DET
ijtc-783	101	120	specified	specified	ADJ
ijtc-783	101	121	period	period	NOUN
ijtc-783	101	122	following	follow	VERB
ijtc-783	101	123	the	the	DET
ijtc-783	101	124	payment	payment	NOUN
ijtc-783	101	125	,	,	PUNCT
ijtc-783	101	126	either	either	CCONJ
ijtc-783	101	127	through	through	ADP
ijtc-783	101	128	the	the	DET
ijtc-783	101	129	cash	cash	NOUN
ijtc-783	101	130	account	account	NOUN
ijtc-783	101	131	mechanism	mechanism	NOUN
ijtc-783	101	132	in	in	ADP
ijtc-783	101	133	accordance	accordance	NOUN
ijtc-783	101	134	with	with	ADP
ijtc-783	101	135	tax	tax	NOUN
ijtc-783	101	136	regulations	regulation	NOUN
ijtc-783	101	137	or	or	CCONJ
ijtc-783	101	138	on	on	ADP
ijtc-783	101	139	the	the	DET
ijtc-783	101	140	same	same	ADJ
ijtc-783	101	141	day	day	NOUN
ijtc-783	101	142	as	as	ADP
ijtc-783	101	143	the	the	DET
ijtc-783	101	144	payment	payment	NOUN
ijtc-783	101	145	through	through	ADP
ijtc-783	101	146	the	the	DET
ijtc-783	101	147	direct	direct	ADJ
ijtc-783	101	148	mechanism	mechanism	NOUN
ijtc-783	101	149	as	as	ADP
ijtc-783	101	150	per	per	ADP
ijtc-783	101	151	tax	tax	NOUN
ijtc-783	101	152	regulations	regulation	NOUN
ijtc-783	101	153	.	.	PUNCT
ijtc-783	102	1	10	10	NUM
ijtc-783	102	2	)	)	PUNCT
ijtc-783	102	3	article	article	NOUN
ijtc-783	102	4	25	25	NUM
ijtc-783	102	5	paragraph	paragraph	NOUN
ijtc-783	102	6	(	(	PUNCT
ijtc-783	102	7	1	1	NUM
ijtc-783	102	8	)	)	PUNCT
ijtc-783	102	9	requires	require	VERB
ijtc-783	102	10	government	government	NOUN
ijtc-783	102	11	institutions	institution	NOUN
ijtc-783	102	12	to	to	PART
ijtc-783	102	13	report	report	VERB
ijtc-783	102	14	the	the	DET
ijtc-783	102	15	withholding	withholding	NOUN
ijtc-783	102	16	and/or	and/or	CCONJ
ijtc-783	102	17	collection	collection	NOUN
ijtc-783	102	18	of	of	ADP
ijtc-783	102	19	taxes	taxis	NOUN
ijtc-783	102	20	carried	carry	VERB
ijtc-783	102	21	out	out	ADP
ijtc-783	102	22	during	during	ADP
ijtc-783	102	23	a	a	DET
ijtc-783	102	24	tax	tax	NOUN
ijtc-783	102	25	period	period	NOUN
ijtc-783	102	26	to	to	ADP
ijtc-783	102	27	the	the	DET
ijtc-783	102	28	tax	tax	NOUN
ijtc-783	102	29	office	office	NOUN
ijtc-783	102	30	where	where	SCONJ
ijtc-783	102	31	the	the	DET
ijtc-783	102	32	government	government	NOUN
ijtc-783	102	33	institution	institution	NOUN
ijtc-783	102	34	is	be	AUX
ijtc-783	102	35	registered	register	VERB
ijtc-783	102	36	.	.	PUNCT
ijtc-783	103	1	11	11	NUM
ijtc-783	103	2	)	)	PUNCT
ijtc-783	103	3	as	as	SCONJ
ijtc-783	103	4	detailed	detail	VERB
ijtc-783	103	5	in	in	ADP
ijtc-783	103	6	article	article	NOUN
ijtc-783	103	7	25	25	NUM
ijtc-783	103	8	paragraph	paragraph	NOUN
ijtc-783	103	9	(	(	PUNCT
ijtc-783	103	10	2	2	NUM
ijtc-783	103	11	)	)	PUNCT
ijtc-783	103	12	,	,	PUNCT
ijtc-783	103	13	this	this	DET
ijtc-783	103	14	reporting	reporting	NOUN
ijtc-783	103	15	should	should	AUX
ijtc-783	103	16	be	be	AUX
ijtc-783	103	17	done	do	VERB
ijtc-783	103	18	using	use	VERB
ijtc-783	103	19	the	the	DET
ijtc-783	103	20	periodic	periodic	ADJ
ijtc-783	103	21	notice	notice	NOUN
ijtc-783	103	22	of	of	ADP
ijtc-783	103	23	pph	pph	PROPN
ijtc-783	103	24	article	article	PROPN
ijtc-783	103	25	21	21	NUM
ijtc-783	103	26	and/or	and/or	CCONJ
ijtc-783	103	27	pph	pph	PROPN
ijtc-783	103	28	article	article	NOUN
ijtc-783	103	29	26	26	NUM
ijtc-783	103	30	for	for	ADP
ijtc-783	103	31	the	the	DET
ijtc-783	103	32	withholding	withholding	NOUN
ijtc-783	103	33	of	of	ADP
ijtc-783	103	34	pph	pph	PROPN
ijtc-783	103	35	from	from	ADP
ijtc-783	103	36	individual	individual	ADJ
ijtc-783	103	37	taxpayers	taxpayer	NOUN
ijtc-783	103	38	,	,	PUNCT
ijtc-783	103	39	or	or	CCONJ
ijtc-783	103	40	by	by	ADP
ijtc-783	103	41	utilizing	utilize	VERB
ijtc-783	103	42	a	a	DET
ijtc-783	103	43	unified	unified	ADJ
ijtc-783	103	44	periodic	periodic	ADJ
ijtc-783	103	45	notice	notice	NOUN
ijtc-783	103	46	for	for	ADP
ijtc-783	103	47	government	government	NOUN
ijtc-783	103	48	institutions	institution	NOUN
ijtc-783	103	49	,	,	PUNCT
ijtc-783	103	50	covering	cover	VERB
ijtc-783	103	51	the	the	DET
ijtc-783	103	52	withholding	withholding	NOUN
ijtc-783	103	53	and/or	and/or	CCONJ
ijtc-783	103	54	collection	collection	NOUN
ijtc-783	103	55	of	of	ADP
ijtc-783	103	56	pph	pph	PROPN
ijtc-783	103	57	and	and	CCONJ
ijtc-783	103	58	ppn	ppn	NOUN
ijtc-783	103	59	related	relate	VERB
ijtc-783	103	60	to	to	ADP
ijtc-783	103	61	government	government	NOUN
ijtc-783	103	62	expenditures	expenditure	NOUN
ijtc-783	103	63	.	.	PUNCT
ijtc-783	104	1	12	12	NUM
ijtc-783	104	2	)	)	PUNCT
ijtc-783	104	3	lastly	lastly	ADV
ijtc-783	104	4	,	,	PUNCT
ijtc-783	104	5	article	article	NOUN
ijtc-783	104	6	25	25	NUM
ijtc-783	104	7	paragraph	paragraph	NOUN
ijtc-783	104	8	(	(	PUNCT
ijtc-783	104	9	3	3	NUM
ijtc-783	104	10	)	)	PUNCT
ijtc-783	104	11	specifies	specifie	NOUN
ijtc-783	104	12	that	that	SCONJ
ijtc-783	104	13	the	the	DET
ijtc-783	104	14	reporting	reporting	NOUN
ijtc-783	104	15	of	of	ADP
ijtc-783	104	16	the	the	DET
ijtc-783	104	17	periodic	periodic	ADJ
ijtc-783	104	18	notice	notice	NOUN
ijtc-783	104	19	,	,	PUNCT
ijtc-783	104	20	as	as	SCONJ
ijtc-783	104	21	mentioned	mention	VERB
ijtc-783	104	22	in	in	ADP
ijtc-783	104	23	(	(	PUNCT
ijtc-783	104	24	2	2	NUM
ijtc-783	104	25	)	)	PUNCT
ijtc-783	104	26	a	a	NOUN
ijtc-783	104	27	)	)	PUNCT
ijtc-783	104	28	and	and	CCONJ
ijtc-783	104	29	b	b	X
ijtc-783	104	30	)	)	PUNCT
ijtc-783	104	31	,	,	PUNCT
ijtc-783	104	32	must	must	AUX
ijtc-783	104	33	be	be	AUX
ijtc-783	104	34	completed	complete	VERB
ijtc-783	104	35	within	within	ADP
ijtc-783	104	36	a	a	DET
ijtc-783	104	37	maximum	maximum	NOUN
ijtc-783	104	38	of	of	ADP
ijtc-783	104	39	20	20	NUM
ijtc-783	104	40	(	(	PUNCT
ijtc-783	104	41	twenty	twenty	NUM
ijtc-783	104	42	)	)	PUNCT
ijtc-783	104	43	days	day	NOUN
ijtc-783	104	44	after	after	ADP
ijtc-783	104	45	the	the	DET
ijtc-783	104	46	end	end	NOUN
ijtc-783	104	47	of	of	ADP
ijtc-783	104	48	the	the	DET
ijtc-783	104	49	tax	tax	NOUN
ijtc-783	104	50	period	period	NOUN
ijtc-783	104	51	.	.	PUNCT
ijtc-783	105	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	105	2	enhancing	enhance	VERB
ijtc-783	105	3	tax	tax	NOUN
ijtc-783	105	4	compliance	compliance	NOUN
ijtc-783	105	5	in	in	ADP
ijtc-783	105	6	indonesian	indonesian	ADJ
ijtc-783	105	7	government	government	NOUN
ijtc-783	105	8	institutions	institution	NOUN
ijtc-783	105	9	:	:	PUNCT
ijtc-783	105	10	identifying	identify	VERB
ijtc-783	105	11	and	and	CCONJ
ijtc-783	105	12	mitigating	mitigate	VERB
ijtc-783	105	13	inhibiting	inhibit	VERB
ijtc-783	105	14	factors	factor	NOUN
ijtc-783	105	15	silalahi	silalahi	NOUN
ijtc-783	105	16	170	170	NUM
ijtc-783	105	17	|	|	CCONJ
ijtc-783	105	18	ilomata	ilomata	PROPN
ijtc-783	105	19	international	international	ADJ
ijtc-783	105	20	journal	journal	NOUN
ijtc-783	105	21	of	of	ADP
ijtc-783	105	22	tax	tax	PROPN
ijtc-783	105	23	&	&	CCONJ
ijtc-783	105	24	accounting	accounting	PROPN
ijtc-783	105	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	105	26	based	base	VERB
ijtc-783	105	27	on	on	ADP
ijtc-783	105	28	the	the	DET
ijtc-783	105	29	aforementioned	aforementioned	ADJ
ijtc-783	105	30	provisions	provision	NOUN
ijtc-783	105	31	,	,	PUNCT
ijtc-783	105	32	we	we	PRON
ijtc-783	105	33	hereby	hereby	ADV
ijtc-783	105	34	provide	provide	VERB
ijtc-783	105	35	a	a	DET
ijtc-783	105	36	summary	summary	NOUN
ijtc-783	105	37	of	of	ADP
ijtc-783	105	38	the	the	DET
ijtc-783	105	39	deposit	deposit	NOUN
ijtc-783	105	40	and	and	CCONJ
ijtc-783	105	41	reporting	report	VERB
ijtc-783	105	42	regulations	regulation	NOUN
ijtc-783	105	43	for	for	ADP
ijtc-783	105	44	government	government	NOUN
ijtc-783	105	45	institutions	institution	NOUN
ijtc-783	105	46	:	:	PUNCT
ijtc-783	105	47	types	type	NOUN
ijtc-783	105	48	of	of	ADP
ijtc-783	105	49	taxes	taxis	NOUN
ijtc-783	105	50	types	type	NOUN
ijtc-783	105	51	of	of	ADP
ijtc-783	105	52	tax	tax	NOUN
ijtc-783	105	53	forms	form	NOUN
ijtc-783	105	54	penalty	penalty	NOUN
ijtc-783	105	55	for	for	ADP
ijtc-783	105	56	late	late	ADJ
ijtc-783	105	57	submission	submission	NOUN
ijtc-783	105	58	of	of	ADP
ijtc-783	105	59	periodic	periodic	ADJ
ijtc-783	105	60	tax	tax	NOUN
ijtc-783	105	61	returns	return	NOUN
ijtc-783	105	62	withholding	withhold	VERB
ijtc-783	105	63	and	and	CCONJ
ijtc-783	105	64	remittance	remittance	NOUN
ijtc-783	105	65	date	date	NOUN
ijtc-783	105	66	penalty	penalty	NOUN
ijtc-783	105	67	for	for	ADP
ijtc-783	105	68	late	late	ADJ
ijtc-783	105	69	payment	payment	NOUN
ijtc-783	105	70	reportin	reportin	NOUN
ijtc-783	105	71	g	g	PROPN
ijtc-783	105	72	deadline	deadline	NOUN
ijtc-783	105	73	cash	cash	NOUN
ijtc-783	105	74	disburseme	disburseme	NOUN
ijtc-783	105	75	nt	nt	ADP
ijtc-783	105	76	mechanism	mechanism	NOUN
ijtc-783	105	77	direct	direct	ADJ
ijtc-783	105	78	payment	payment	NOUN
ijtc-783	105	79	mechanis	mechanis	PROPN
ijtc-783	105	80	m	m	PROPN
ijtc-783	105	81	income	income	NOUN
ijtc-783	105	82	tax	tax	NOUN
ijtc-783	105	83	article	article	NOUN
ijtc-783	105	84	21	21	NUM
ijtc-783	105	85	monthly	monthly	ADJ
ijtc-783	105	86	income	income	NOUN
ijtc-783	105	87	tax	tax	NOUN
ijtc-783	105	88	return	return	NOUN
ijtc-783	105	89	article	article	NOUN
ijtc-783	105	90	21	21	NUM
ijtc-783	105	91	idr100.000	idr100.000	NOUN
ijtc-783	105	92	within	within	ADP
ijtc-783	105	93	7	7	NUM
ijtc-783	105	94	(	(	PUNCT
ijtc-783	105	95	seven	seven	NUM
ijtc-783	105	96	)	)	PUNCT
ijtc-783	105	97	days	day	NOUN
ijtc-783	105	98	from	from	ADP
ijtc-783	105	99	the	the	DET
ijtc-783	105	100	date	date	NOUN
ijtc-783	105	101	of	of	ADP
ijtc-783	105	102	payment	payment	NOUN
ijtc-783	105	103	on	on	ADP
ijtc-783	105	104	the	the	DET
ijtc-783	105	105	same	same	ADJ
ijtc-783	105	106	day	day	NOUN
ijtc-783	105	107	as	as	SCONJ
ijtc-783	105	108	the	the	DET
ijtc-783	105	109	payment	payment	NOUN
ijtc-783	105	110	is	be	AUX
ijtc-783	105	111	made	make	VERB
ijtc-783	105	112	administrativ	administrativ	PROPN
ijtc-783	105	113	e	e	NOUN
ijtc-783	105	114	sanctions	sanction	NOUN
ijtc-783	105	115	in	in	ADP
ijtc-783	105	116	the	the	DET
ijtc-783	105	117	form	form	NOUN
ijtc-783	105	118	of	of	ADP
ijtc-783	105	119	interest	interest	NOUN
ijtc-783	105	120	at	at	ADP
ijtc-783	105	121	the	the	DET
ijtc-783	105	122	monthly	monthly	ADJ
ijtc-783	105	123	interest	interest	NOUN
ijtc-783	105	124	rate	rate	NOUN
ijtc-783	105	125	determined	determine	VERB
ijtc-783	105	126	by	by	ADP
ijtc-783	105	127	the	the	DET
ijtc-783	105	128	minister	minister	PROPN
ijtc-783	105	129	of	of	ADP
ijtc-783	105	130	finance	finance	NOUN
ijtc-783	105	131	,	,	PUNCT
ijtc-783	105	132	calculated	calculate	VERB
ijtc-783	105	133	from	from	ADP
ijtc-783	105	134	the	the	DET
ijtc-783	105	135	due	due	ADJ
ijtc-783	105	136	date	date	NOUN
ijtc-783	105	137	of	of	ADP
ijtc-783	105	138	payment	payment	NOUN
ijtc-783	105	139	until	until	ADP
ijtc-783	105	140	the	the	DET
ijtc-783	105	141	payment	payment	NOUN
ijtc-783	105	142	date	date	NOUN
ijtc-783	105	143	within	within	ADP
ijtc-783	105	144	a	a	DET
ijtc-783	105	145	maximu	maximu	NOUN
ijtc-783	105	146	m	m	NOUN
ijtc-783	105	147	of	of	ADP
ijtc-783	105	148	20	20	NUM
ijtc-783	105	149	days	day	NOUN
ijtc-783	105	150	after	after	ADP
ijtc-783	105	151	the	the	DET
ijtc-783	105	152	end	end	NOUN
ijtc-783	105	153	of	of	ADP
ijtc-783	105	154	the	the	DET
ijtc-783	105	155	tax	tax	NOUN
ijtc-783	105	156	period	period	NOUN
ijtc-783	105	157	income	income	NOUN
ijtc-783	105	158	tax	tax	NOUN
ijtc-783	105	159	article	article	NOUN
ijtc-783	105	160	22	22	NUM
ijtc-783	105	161	unified	unified	ADJ
ijtc-783	105	162	governm	governm	NOUN
ijtc-783	105	163	ent	ent	NOUN
ijtc-783	105	164	institution	institution	NOUN
ijtc-783	105	165	monthly	monthly	ADJ
ijtc-783	105	166	tax	tax	NOUN
ijtc-783	105	167	return	return	NOUN
ijtc-783	105	168	idr100.000	idr100.000	VERB
ijtc-783	105	169	income	income	NOUN
ijtc-783	105	170	tax	tax	NOUN
ijtc-783	105	171	article	article	NOUN
ijtc-783	105	172	23	23	NUM
ijtc-783	105	173	idr100.000	idr100.000	NUM
ijtc-783	105	174	income	income	NOUN
ijtc-783	105	175	tax	tax	NOUN
ijtc-783	105	176	article	article	NOUN
ijtc-783	105	177	4	4	NUM
ijtc-783	105	178	(	(	PUNCT
ijtc-783	105	179	2	2	NUM
ijtc-783	105	180	)	)	PUNCT
ijtc-783	105	181	idr100.000	idr100.000	NUM
ijtc-783	105	182	income	income	NOUN
ijtc-783	105	183	tax	tax	NOUN
ijtc-783	105	184	article	article	NOUN
ijtc-783	105	185	15	15	NUM
ijtc-783	105	186	idr100.000	idr100.000	NUM
ijtc-783	105	187	vat	vat	NOUN
ijtc-783	105	188	idr500.000	idr500.000	VERB
ijtc-783	105	189	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-783	105	190	enhancing	enhance	VERB
ijtc-783	105	191	tax	tax	NOUN
ijtc-783	105	192	compliance	compliance	NOUN
ijtc-783	105	193	in	in	ADP
ijtc-783	105	194	indonesian	indonesian	ADJ
ijtc-783	105	195	government	government	NOUN
ijtc-783	105	196	institutions	institution	NOUN
ijtc-783	105	197	:	:	PUNCT
ijtc-783	105	198	identifying	identify	VERB
ijtc-783	105	199	and	and	CCONJ
ijtc-783	105	200	mitigating	mitigate	VERB
ijtc-783	105	201	inhibiting	inhibit	VERB
ijtc-783	105	202	factors	factor	NOUN
ijtc-783	105	203	silalahi	silalahi	NOUN
ijtc-783	105	204	171	171	NUM
ijtc-783	105	205	|	|	CCONJ
ijtc-783	105	206	ilomata	ilomata	PROPN
ijtc-783	105	207	international	international	ADJ
ijtc-783	105	208	journal	journal	NOUN
ijtc-783	105	209	of	of	ADP
ijtc-783	105	210	tax	tax	PROPN
ijtc-783	105	211	&	&	CCONJ
ijtc-783	105	212	accounting	account	VERB
ijtc-783	105	213	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	105	214	3	3	NUM
ijtc-783	105	215	.	.	PUNCT
ijtc-783	105	216	tax	tax	NOUN
ijtc-783	105	217	compliance	compliance	NOUN
ijtc-783	105	218	in	in	ADP
ijtc-783	105	219	indonesia	indonesia	PROPN
ijtc-783	105	220	tax	tax	NOUN
ijtc-783	105	221	compliance	compliance	NOUN
ijtc-783	105	222	in	in	ADP
ijtc-783	105	223	indonesia	indonesia	PROPN
ijtc-783	105	224	refers	refer	VERB
ijtc-783	105	225	to	to	ADP
ijtc-783	105	226	the	the	DET
ijtc-783	105	227	degree	degree	NOUN
ijtc-783	105	228	to	to	PART
ijtc-783	105	229	which	which	PRON
ijtc-783	105	230	individuals	individual	NOUN
ijtc-783	105	231	and	and	CCONJ
ijtc-783	105	232	businesses	business	NOUN
ijtc-783	105	233	in	in	ADP
ijtc-783	105	234	the	the	DET
ijtc-783	105	235	country	country	NOUN
ijtc-783	105	236	adhere	adhere	VERB
ijtc-783	105	237	to	to	ADP
ijtc-783	105	238	tax	tax	NOUN
ijtc-783	105	239	laws	law	NOUN
ijtc-783	105	240	and	and	CCONJ
ijtc-783	105	241	regulations	regulation	NOUN
ijtc-783	105	242	by	by	ADP
ijtc-783	105	243	accurately	accurately	ADV
ijtc-783	105	244	reporting	report	VERB
ijtc-783	105	245	their	their	PRON
ijtc-783	105	246	income	income	NOUN
ijtc-783	105	247	,	,	PUNCT
ijtc-783	105	248	expenses	expense	NOUN
ijtc-783	105	249	,	,	PUNCT
ijtc-783	105	250	and	and	CCONJ
ijtc-783	105	251	financial	financial	ADJ
ijtc-783	105	252	activities	activity	NOUN
ijtc-783	105	253	and	and	CCONJ
ijtc-783	105	254	paying	pay	VERB
ijtc-783	105	255	the	the	DET
ijtc-783	105	256	required	require	VERB
ijtc-783	105	257	taxes	taxis	NOUN
ijtc-783	105	258	in	in	ADP
ijtc-783	105	259	a	a	DET
ijtc-783	105	260	timely	timely	ADJ
ijtc-783	105	261	manner	manner	NOUN
ijtc-783	105	262	(	(	PUNCT
ijtc-783	105	263	firmansyah	firmansyah	PROPN
ijtc-783	105	264	&	&	CCONJ
ijtc-783	105	265	wijaya	wijaya	PROPN
ijtc-783	105	266	,	,	PUNCT
ijtc-783	105	267	2022	2022	NUM
ijtc-783	105	268	)	)	PUNCT
ijtc-783	105	269	.	.	PUNCT
ijtc-783	106	1	it	it	PRON
ijtc-783	106	2	is	be	AUX
ijtc-783	106	3	a	a	DET
ijtc-783	106	4	critical	critical	ADJ
ijtc-783	106	5	aspect	aspect	NOUN
ijtc-783	106	6	of	of	ADP
ijtc-783	106	7	the	the	DET
ijtc-783	106	8	country	country	NOUN
ijtc-783	106	9	's	's	PART
ijtc-783	106	10	tax	tax	NOUN
ijtc-783	106	11	system	system	NOUN
ijtc-783	106	12	and	and	CCONJ
ijtc-783	106	13	plays	play	VERB
ijtc-783	106	14	a	a	DET
ijtc-783	106	15	vital	vital	ADJ
ijtc-783	106	16	role	role	NOUN
ijtc-783	106	17	in	in	ADP
ijtc-783	106	18	generating	generate	VERB
ijtc-783	106	19	government	government	NOUN
ijtc-783	106	20	revenue	revenue	NOUN
ijtc-783	106	21	,	,	PUNCT
ijtc-783	106	22	supporting	support	VERB
ijtc-783	106	23	public	public	ADJ
ijtc-783	106	24	services	service	NOUN
ijtc-783	106	25	and	and	CCONJ
ijtc-783	106	26	infrastructure	infrastructure	NOUN
ijtc-783	106	27	,	,	PUNCT
ijtc-783	106	28	and	and	CCONJ
ijtc-783	106	29	ensuring	ensure	VERB
ijtc-783	106	30	economic	economic	ADJ
ijtc-783	106	31	stability	stability	NOUN
ijtc-783	106	32	.	.	PUNCT
ijtc-783	107	1	in	in	ADP
ijtc-783	107	2	mid	mid	PROPN
ijtc-783	107	3	-	-	PROPN
ijtc-783	107	4	january	january	PROPN
ijtc-783	107	5	2023	2023	NUM
ijtc-783	107	6	,	,	PUNCT
ijtc-783	107	7	the	the	DET
ijtc-783	107	8	director	director	NOUN
ijtc-783	107	9	general	general	NOUN
ijtc-783	107	10	of	of	ADP
ijtc-783	107	11	taxation	taxation	NOUN
ijtc-783	107	12	at	at	ADP
ijtc-783	107	13	the	the	DET
ijtc-783	107	14	ministry	ministry	PROPN
ijtc-783	107	15	of	of	ADP
ijtc-783	107	16	finance	finance	PROPN
ijtc-783	107	17	,	,	PUNCT
ijtc-783	107	18	suryo	suryo	NOUN
ijtc-783	107	19	utomo	utomo	ADJ
ijtc-783	107	20	,	,	PUNCT
ijtc-783	107	21	announced	announce	VERB
ijtc-783	107	22	that	that	SCONJ
ijtc-783	107	23	the	the	DET
ijtc-783	107	24	compliance	compliance	NOUN
ijtc-783	107	25	rate	rate	NOUN
ijtc-783	107	26	of	of	ADP
ijtc-783	107	27	the	the	DET
ijtc-783	107	28	public	public	NOUN
ijtc-783	107	29	or	or	CCONJ
ijtc-783	107	30	taxpayers	taxpayer	NOUN
ijtc-783	107	31	in	in	ADP
ijtc-783	107	32	reporting	report	VERB
ijtc-783	107	33	annual	annual	ADJ
ijtc-783	107	34	tax	tax	NOUN
ijtc-783	107	35	returns	return	NOUN
ijtc-783	107	36	(	(	PUNCT
ijtc-783	107	37	spt	spt	NOUN
ijtc-783	107	38	)	)	PUNCT
ijtc-783	107	39	and	and	CCONJ
ijtc-783	107	40	paying	pay	VERB
ijtc-783	107	41	taxes	taxis	NOUN
ijtc-783	107	42	throughout	throughout	ADP
ijtc-783	107	43	2022	2022	NUM
ijtc-783	107	44	had	have	AUX
ijtc-783	107	45	reached	reach	VERB
ijtc-783	107	46	83.2	83.2	NUM
ijtc-783	107	47	%	%	NOUN
ijtc-783	107	48	.	.	PUNCT
ijtc-783	108	1	although	although	SCONJ
ijtc-783	108	2	this	this	DET
ijtc-783	108	3	figure	figure	NOUN
ijtc-783	108	4	decreased	decrease	VERB
ijtc-783	108	5	compared	compare	VERB
ijtc-783	108	6	to	to	ADP
ijtc-783	108	7	the	the	DET
ijtc-783	108	8	84.07	84.07	NUM
ijtc-783	108	9	%	%	NOUN
ijtc-783	108	10	achieved	achieve	VERB
ijtc-783	108	11	in	in	ADP
ijtc-783	108	12	2021	2021	NUM
ijtc-783	108	13	,	,	PUNCT
ijtc-783	108	14	it	it	PRON
ijtc-783	108	15	still	still	ADV
ijtc-783	108	16	exceeded	exceed	VERB
ijtc-783	108	17	the	the	DET
ijtc-783	108	18	set	set	ADJ
ijtc-783	108	19	target	target	NOUN
ijtc-783	108	20	of	of	ADP
ijtc-783	108	21	80	80	NUM
ijtc-783	108	22	%	%	NOUN
ijtc-783	108	23	(	(	PUNCT
ijtc-783	108	24	rosadi	rosadi	NOUN
ijtc-783	108	25	,	,	PUNCT
ijtc-783	108	26	2015	2015	NUM
ijtc-783	108	27	)	)	PUNCT
ijtc-783	108	28	.	.	PUNCT
ijtc-783	109	1	the	the	DET
ijtc-783	109	2	target	target	NOUN
ijtc-783	109	3	for	for	ADP
ijtc-783	109	4	annual	annual	ADJ
ijtc-783	109	5	spt	spt	NOUN
ijtc-783	109	6	in	in	ADP
ijtc-783	109	7	2022	2022	NUM
ijtc-783	109	8	was	be	AUX
ijtc-783	109	9	set	set	VERB
ijtc-783	109	10	at	at	ADP
ijtc-783	109	11	19	19	NUM
ijtc-783	109	12	million	million	NUM
ijtc-783	109	13	taxpayers	taxpayer	NOUN
ijtc-783	109	14	,	,	PUNCT
ijtc-783	109	15	consisting	consist	VERB
ijtc-783	109	16	of	of	ADP
ijtc-783	109	17	1.65	1.65	NUM
ijtc-783	109	18	million	million	NUM
ijtc-783	109	19	corporate	corporate	ADJ
ijtc-783	109	20	taxpayers	taxpayer	NOUN
ijtc-783	109	21	and	and	CCONJ
ijtc-783	109	22	17.35	17.35	NUM
ijtc-783	109	23	million	million	NUM
ijtc-783	109	24	individual	individual	ADJ
ijtc-783	109	25	taxpayers	taxpayer	NOUN
ijtc-783	109	26	(	(	PUNCT
ijtc-783	109	27	direktorat	direktorat	VERB
ijtc-783	109	28	jenderal	jenderal	ADJ
ijtc-783	109	29	pajak	pajak	ADV
ijtc-783	109	30	,	,	PUNCT
ijtc-783	109	31	2022	2022	NUM
ijtc-783	109	32	)	)	PUNCT
ijtc-783	109	33	.	.	PUNCT
ijtc-783	110	1	with	with	ADP
ijtc-783	110	2	a	a	DET
ijtc-783	110	3	compliance	compliance	NOUN
ijtc-783	110	4	rate	rate	NOUN
ijtc-783	110	5	of	of	ADP
ijtc-783	110	6	83.2	83.2	NUM
ijtc-783	110	7	%	%	NOUN
ijtc-783	110	8	,	,	PUNCT
ijtc-783	110	9	this	this	PRON
ijtc-783	110	10	means	mean	VERB
ijtc-783	110	11	that	that	SCONJ
ijtc-783	110	12	approximately	approximately	ADV
ijtc-783	110	13	15.8	15.8	NUM
ijtc-783	110	14	million	million	NUM
ijtc-783	110	15	tax	tax	NOUN
ijtc-783	110	16	returns	return	NOUN
ijtc-783	110	17	were	be	AUX
ijtc-783	110	18	filed	file	VERB
ijtc-783	110	19	in	in	ADP
ijtc-783	110	20	2022	2022	NUM
ijtc-783	110	21	.	.	PUNCT
ijtc-783	111	1	the	the	DET
ijtc-783	111	2	compliance	compliance	NOUN
ijtc-783	111	3	ratio	ratio	NOUN
ijtc-783	111	4	is	be	AUX
ijtc-783	111	5	calculated	calculate	VERB
ijtc-783	111	6	by	by	ADP
ijtc-783	111	7	comparing	compare	VERB
ijtc-783	111	8	the	the	DET
ijtc-783	111	9	number	number	NOUN
ijtc-783	111	10	of	of	ADP
ijtc-783	111	11	annual	annual	ADJ
ijtc-783	111	12	income	income	NOUN
ijtc-783	111	13	tax	tax	NOUN
ijtc-783	111	14	(	(	PUNCT
ijtc-783	111	15	pph	pph	PROPN
ijtc-783	111	16	)	)	PUNCT
ijtc-783	111	17	returns	return	NOUN
ijtc-783	111	18	received	receive	VERB
ijtc-783	111	19	in	in	ADP
ijtc-783	111	20	a	a	DET
ijtc-783	111	21	specific	specific	ADJ
ijtc-783	111	22	tax	tax	NOUN
ijtc-783	111	23	year	year	NOUN
ijtc-783	111	24	with	with	ADP
ijtc-783	111	25	the	the	DET
ijtc-783	111	26	number	number	NOUN
ijtc-783	111	27	of	of	ADP
ijtc-783	111	28	registered	register	VERB
ijtc-783	111	29	taxpayers	taxpayer	NOUN
ijtc-783	111	30	required	require	VERB
ijtc-783	111	31	to	to	PART
ijtc-783	111	32	submit	submit	VERB
ijtc-783	111	33	spt	spt	PROPN
ijtc-783	111	34	at	at	ADP
ijtc-783	111	35	the	the	DET
ijtc-783	111	36	beginning	beginning	NOUN
ijtc-783	111	37	of	of	ADP
ijtc-783	111	38	the	the	DET
ijtc-783	111	39	year	year	NOUN
ijtc-783	111	40	.	.	PUNCT
ijtc-783	112	1	tax	tax	NOUN
ijtc-783	112	2	compliance	compliance	NOUN
ijtc-783	112	3	is	be	AUX
ijtc-783	112	4	of	of	ADP
ijtc-783	112	5	utmost	utmost	ADJ
ijtc-783	112	6	importance	importance	NOUN
ijtc-783	112	7	in	in	ADP
ijtc-783	112	8	indonesia	indonesia	PROPN
ijtc-783	112	9	for	for	ADP
ijtc-783	112	10	various	various	ADJ
ijtc-783	112	11	compelling	compelling	ADJ
ijtc-783	112	12	reasons	reason	NOUN
ijtc-783	112	13	.	.	PUNCT
ijtc-783	113	1	firstly	firstly	ADV
ijtc-783	113	2	,	,	PUNCT
ijtc-783	113	3	it	it	PRON
ijtc-783	113	4	serves	serve	VERB
ijtc-783	113	5	as	as	ADP
ijtc-783	113	6	a	a	DET
ijtc-783	113	7	primary	primary	ADJ
ijtc-783	113	8	source	source	NOUN
ijtc-783	113	9	of	of	ADP
ijtc-783	113	10	revenue	revenue	NOUN
ijtc-783	113	11	for	for	ADP
ijtc-783	113	12	the	the	DET
ijtc-783	113	13	government	government	NOUN
ijtc-783	113	14	,	,	PUNCT
ijtc-783	113	15	funding	fund	VERB
ijtc-783	113	16	an	an	DET
ijtc-783	113	17	array	array	NOUN
ijtc-783	113	18	of	of	ADP
ijtc-783	113	19	critical	critical	ADJ
ijtc-783	113	20	public	public	ADJ
ijtc-783	113	21	services	service	NOUN
ijtc-783	113	22	,	,	PUNCT
ijtc-783	113	23	development	development	NOUN
ijtc-783	113	24	projects	project	NOUN
ijtc-783	113	25	,	,	PUNCT
ijtc-783	113	26	and	and	CCONJ
ijtc-783	113	27	essential	essential	ADJ
ijtc-783	113	28	social	social	ADJ
ijtc-783	113	29	welfare	welfare	NOUN
ijtc-783	113	30	programs	program	NOUN
ijtc-783	113	31	(	(	PUNCT
ijtc-783	113	32	iswahyudi	iswahyudi	ADJ
ijtc-783	113	33	,	,	PUNCT
ijtc-783	113	34	2021	2021	NUM
ijtc-783	113	35	)	)	PUNCT
ijtc-783	113	36	.	.	PUNCT
ijtc-783	114	1	this	this	DET
ijtc-783	114	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	114	3	enhancing	enhance	VERB
ijtc-783	114	4	tax	tax	NOUN
ijtc-783	114	5	compliance	compliance	NOUN
ijtc-783	114	6	in	in	ADP
ijtc-783	114	7	indonesian	indonesian	ADJ
ijtc-783	114	8	government	government	NOUN
ijtc-783	114	9	institutions	institution	NOUN
ijtc-783	114	10	:	:	PUNCT
ijtc-783	114	11	identifying	identify	VERB
ijtc-783	114	12	and	and	CCONJ
ijtc-783	114	13	mitigating	mitigate	VERB
ijtc-783	114	14	inhibiting	inhibit	VERB
ijtc-783	114	15	factors	factor	NOUN
ijtc-783	114	16	silalahi	silalahi	VERB
ijtc-783	114	17	172	172	NUM
ijtc-783	114	18	|	|	ADV
ijtc-783	114	19	ilomata	ilomata	PROPN
ijtc-783	114	20	international	international	ADJ
ijtc-783	114	21	journal	journal	NOUN
ijtc-783	114	22	of	of	ADP
ijtc-783	114	23	tax	tax	PROPN
ijtc-783	114	24	&	&	CCONJ
ijtc-783	114	25	accounting	accounting	PROPN
ijtc-783	114	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	114	27	financial	financial	ADJ
ijtc-783	114	28	inflow	inflow	NOUN
ijtc-783	114	29	is	be	AUX
ijtc-783	114	30	indispensable	indispensable	ADJ
ijtc-783	114	31	to	to	PART
ijtc-783	114	32	maintain	maintain	VERB
ijtc-783	114	33	the	the	DET
ijtc-783	114	34	government	government	NOUN
ijtc-783	114	35	's	's	PART
ijtc-783	114	36	fiscal	fiscal	ADJ
ijtc-783	114	37	health	health	NOUN
ijtc-783	114	38	,	,	PUNCT
ijtc-783	114	39	ensuring	ensure	VERB
ijtc-783	114	40	that	that	SCONJ
ijtc-783	114	41	it	it	PRON
ijtc-783	114	42	can	can	AUX
ijtc-783	114	43	meet	meet	VERB
ijtc-783	114	44	its	its	PRON
ijtc-783	114	45	financial	financial	ADJ
ijtc-783	114	46	commitments	commitment	NOUN
ijtc-783	114	47	,	,	PUNCT
ijtc-783	114	48	service	service	NOUN
ijtc-783	114	49	debts	debt	NOUN
ijtc-783	114	50	,	,	PUNCT
ijtc-783	114	51	and	and	CCONJ
ijtc-783	114	52	effectively	effectively	ADV
ijtc-783	114	53	manage	manage	VERB
ijtc-783	114	54	budget	budget	NOUN
ijtc-783	114	55	deficits	deficit	NOUN
ijtc-783	114	56	,	,	PUNCT
ijtc-783	114	57	thereby	thereby	ADV
ijtc-783	114	58	contributing	contribute	VERB
ijtc-783	114	59	to	to	ADP
ijtc-783	114	60	fiscal	fiscal	ADJ
ijtc-783	114	61	stability	stability	NOUN
ijtc-783	114	62	(	(	PUNCT
ijtc-783	114	63	diamond	diamond	PROPN
ijtc-783	114	64	&	&	CCONJ
ijtc-783	114	65	saez	saez	PROPN
ijtc-783	114	66	,	,	PUNCT
ijtc-783	114	67	2011	2011	NUM
ijtc-783	114	68	)	)	PUNCT
ijtc-783	114	69	.	.	PUNCT
ijtc-783	115	1	furthermore	furthermore	ADV
ijtc-783	115	2	,	,	PUNCT
ijtc-783	115	3	robust	robust	ADJ
ijtc-783	115	4	tax	tax	NOUN
ijtc-783	115	5	compliance	compliance	NOUN
ijtc-783	115	6	plays	play	VERB
ijtc-783	115	7	a	a	DET
ijtc-783	115	8	pivotal	pivotal	ADJ
ijtc-783	115	9	role	role	NOUN
ijtc-783	115	10	in	in	ADP
ijtc-783	115	11	fostering	foster	VERB
ijtc-783	115	12	a	a	DET
ijtc-783	115	13	conducive	conducive	ADJ
ijtc-783	115	14	business	business	NOUN
ijtc-783	115	15	environment	environment	NOUN
ijtc-783	115	16	,	,	PUNCT
ijtc-783	115	17	which	which	PRON
ijtc-783	115	18	is	be	AUX
ijtc-783	115	19	essential	essential	ADJ
ijtc-783	115	20	for	for	ADP
ijtc-783	115	21	economic	economic	ADJ
ijtc-783	115	22	growth	growth	NOUN
ijtc-783	115	23	.	.	PUNCT
ijtc-783	116	1	when	when	SCONJ
ijtc-783	116	2	individuals	individual	NOUN
ijtc-783	116	3	and	and	CCONJ
ijtc-783	116	4	businesses	business	NOUN
ijtc-783	116	5	have	have	VERB
ijtc-783	116	6	confidence	confidence	NOUN
ijtc-783	116	7	that	that	SCONJ
ijtc-783	116	8	tax	tax	NOUN
ijtc-783	116	9	laws	law	NOUN
ijtc-783	116	10	are	be	AUX
ijtc-783	116	11	administered	administer	VERB
ijtc-783	116	12	fairly	fairly	ADV
ijtc-783	116	13	and	and	CCONJ
ijtc-783	116	14	transparently	transparently	ADV
ijtc-783	116	15	,	,	PUNCT
ijtc-783	116	16	it	it	PRON
ijtc-783	116	17	encourages	encourage	VERB
ijtc-783	116	18	investment	investment	NOUN
ijtc-783	116	19	,	,	PUNCT
ijtc-783	116	20	stimulates	stimulate	VERB
ijtc-783	116	21	economic	economic	ADJ
ijtc-783	116	22	expansion	expansion	NOUN
ijtc-783	116	23	,	,	PUNCT
ijtc-783	116	24	and	and	CCONJ
ijtc-783	116	25	promotes	promote	VERB
ijtc-783	116	26	overall	overall	ADJ
ijtc-783	116	27	prosperity	prosperity	NOUN
ijtc-783	116	28	(	(	PUNCT
ijtc-783	116	29	irawan	irawan	NOUN
ijtc-783	116	30	,	,	PUNCT
ijtc-783	116	31	2019	2019	NUM
ijtc-783	116	32	;	;	PUNCT
ijtc-783	116	33	republik	republik	PROPN
ijtc-783	116	34	indonesia	indonesia	PROPN
ijtc-783	116	35	.	.	PROPN
ijtc-783	116	36	2021	2021	NUM
ijtc-783	116	37	.	.	PUNCT
ijtc-783	117	1	peraturan	peraturan	PROPN
ijtc-783	117	2	menteri	menteri	PROPN
ijtc-783	117	3	keuangan	keuangan	VERB
ijtc-783	117	4	republik	republik	PROPN
ijtc-783	117	5	indonesia	indonesia	PROPN
ijtc-783	117	6	nomor	nomor	PROPN
ijtc-783	117	7	59	59	NUM
ijtc-783	117	8	/	/	SYM
ijtc-783	117	9	pmk.03/2022	pmk.03/2022	PROPN
ijtc-783	117	10	tentang	tentang	PROPN
ijtc-783	117	11	perubahan	perubahan	PROPN
ijtc-783	117	12	atas	atas	PROPN
ijtc-783	117	13	peraturan	peraturan	PROPN
ijtc-783	117	14	menteri	menteri	PROPN
ijtc-783	117	15	keuangan	keuangan	PROPN
ijtc-783	117	16	nomor	nomor	VERB
ijtc-783	117	17	231	231	NUM
ijtc-783	117	18	/	/	SYM
ijtc-783	117	19	pmk.03/2019	pmk.03/2019	PROPN
ijtc-783	117	20	tentang	tentang	PROPN
ijtc-783	117	21	tata	tata	PROPN
ijtc-783	117	22	cara	cara	PROPN
ijtc-783	117	23	pendaftaran	pendaftaran	VERB
ijtc-783	117	24	dan	dan	PROPN
ijtc-783	117	25	penghapusan	penghapusan	PROPN
ijtc-783	117	26	nomor	nomor	PROPN
ijtc-783	117	27	pokok	pokok	PROPN
ijtc-783	117	28	wajib	wajib	PROPN
ijtc-783	117	29	pajak	pajak	PROPN
ijtc-783	117	30	,	,	PUNCT
ijtc-783	117	31	pengukuhan	pengukuhan	PROPN
ijtc-783	117	32	dan	dan	PROPN
ijtc-783	117	33	pencabutan	pencabutan	PROPN
ijtc-783	117	34	pengukuhan	pengukuhan	PROPN
ijtc-783	117	35	pengusaha	pengusaha	VERB
ijtc-783	117	36	kena	kena	PROPN
ijtc-783	117	37	pajak	pajak	PROPN
ijtc-783	117	38	,	,	PUNCT
ijtc-783	117	39	serta	serta	PROPN
ijtc-783	117	40	pemotongan	pemotongan	PROPN
ijtc-783	117	41	dan	dan	PROPN
ijtc-783	117	42	/	/	SYM
ijtc-783	117	43	atau	atau	PROPN
ijtc-783	117	44	pemungutan	pemungutan	PROPN
ijtc-783	117	45	,	,	PUNCT
ijtc-783	117	46	penyetoran	penyetoran	NOUN
ijtc-783	117	47	.	.	PUNCT
ijtc-783	118	1	dan	dan	PROPN
ijtc-783	118	2	pelaporan	pelaporan	PROPN
ijtc-783	118	3	pajak	pajak	PROPN
ijtc-783	118	4	bagi	bagi	PROPN
ijtc-783	118	5	instansi	instansi	PROPN
ijtc-783	118	6	pemerintah	pemerintah	PROPN
ijtc-783	118	7	.	.	PROPN
ijtc-783	118	8	,	,	PUNCT
ijtc-783	118	9	n.d	n.d	PROPN
ijtc-783	118	10	.	.	PROPN
ijtc-783	118	11	)	)	PUNCT
ijtc-783	118	12	.	.	PUNCT
ijtc-783	119	1	additionally	additionally	ADV
ijtc-783	119	2	,	,	PUNCT
ijtc-783	119	3	taxation	taxation	NOUN
ijtc-783	119	4	can	can	AUX
ijtc-783	119	5	be	be	AUX
ijtc-783	119	6	leveraged	leverage	VERB
ijtc-783	119	7	as	as	ADP
ijtc-783	119	8	a	a	DET
ijtc-783	119	9	tool	tool	NOUN
ijtc-783	119	10	for	for	ADP
ijtc-783	119	11	wealth	wealth	NOUN
ijtc-783	119	12	redistribution	redistribution	NOUN
ijtc-783	119	13	,	,	PUNCT
ijtc-783	119	14	aiming	aim	VERB
ijtc-783	119	15	to	to	PART
ijtc-783	119	16	reduce	reduce	VERB
ijtc-783	119	17	income	income	NOUN
ijtc-783	119	18	inequality	inequality	NOUN
ijtc-783	119	19	by	by	ADP
ijtc-783	119	20	collecting	collect	VERB
ijtc-783	119	21	a	a	DET
ijtc-783	119	22	larger	large	ADJ
ijtc-783	119	23	share	share	NOUN
ijtc-783	119	24	of	of	ADP
ijtc-783	119	25	revenue	revenue	NOUN
ijtc-783	119	26	from	from	ADP
ijtc-783	119	27	those	those	PRON
ijtc-783	119	28	with	with	ADP
ijtc-783	119	29	higher	high	ADJ
ijtc-783	119	30	incomes	income	NOUN
ijtc-783	119	31	.	.	PUNCT
ijtc-783	120	1	this	this	DET
ijtc-783	120	2	equitable	equitable	ADJ
ijtc-783	120	3	distribution	distribution	NOUN
ijtc-783	120	4	of	of	ADP
ijtc-783	120	5	the	the	DET
ijtc-783	120	6	tax	tax	NOUN
ijtc-783	120	7	burden	burden	NOUN
ijtc-783	120	8	is	be	AUX
ijtc-783	120	9	a	a	DET
ijtc-783	120	10	crucial	crucial	ADJ
ijtc-783	120	11	aspect	aspect	NOUN
ijtc-783	120	12	of	of	ADP
ijtc-783	120	13	social	social	ADJ
ijtc-783	120	14	and	and	CCONJ
ijtc-783	120	15	economic	economic	ADJ
ijtc-783	120	16	justice	justice	NOUN
ijtc-783	120	17	(	(	PUNCT
ijtc-783	120	18	puspitasari	puspitasari	VERB
ijtc-783	120	19	,	,	PUNCT
ijtc-783	120	20	2017	2017	NUM
ijtc-783	120	21	)	)	PUNCT
ijtc-783	120	22	.	.	PUNCT
ijtc-783	121	1	moreover	moreover	ADV
ijtc-783	121	2	,	,	PUNCT
ijtc-783	121	3	tax	tax	NOUN
ijtc-783	121	4	revenue	revenue	NOUN
ijtc-783	121	5	is	be	AUX
ijtc-783	121	6	the	the	DET
ijtc-783	121	7	lifeblood	lifeblood	NOUN
ijtc-783	121	8	of	of	ADP
ijtc-783	121	9	public	public	ADJ
ijtc-783	121	10	services	service	NOUN
ijtc-783	121	11	,	,	PUNCT
ijtc-783	121	12	encompassing	encompass	VERB
ijtc-783	121	13	vital	vital	ADJ
ijtc-783	121	14	areas	area	NOUN
ijtc-783	121	15	such	such	ADJ
ijtc-783	121	16	as	as	ADP
ijtc-783	121	17	healthcare	healthcare	NOUN
ijtc-783	121	18	,	,	PUNCT
ijtc-783	121	19	education	education	NOUN
ijtc-783	121	20	,	,	PUNCT
ijtc-783	121	21	infrastructure	infrastructure	NOUN
ijtc-783	121	22	development	development	NOUN
ijtc-783	121	23	,	,	PUNCT
ijtc-783	121	24	and	and	CCONJ
ijtc-783	121	25	social	social	ADJ
ijtc-783	121	26	safety	safety	NOUN
ijtc-783	121	27	nets	net	NOUN
ijtc-783	121	28	(	(	PUNCT
ijtc-783	121	29	nursalam	nursalam	ADJ
ijtc-783	121	30	,	,	PUNCT
ijtc-783	121	31	2017	2017	NUM
ijtc-783	121	32	)	)	PUNCT
ijtc-783	121	33	.	.	PUNCT
ijtc-783	122	1	these	these	DET
ijtc-783	122	2	services	service	NOUN
ijtc-783	122	3	collectively	collectively	ADV
ijtc-783	122	4	enhance	enhance	VERB
ijtc-783	122	5	the	the	DET
ijtc-783	122	6	well	well	ADV
ijtc-783	122	7	-	-	PUNCT
ijtc-783	122	8	being	being	NOUN
ijtc-783	122	9	and	and	CCONJ
ijtc-783	122	10	quality	quality	NOUN
ijtc-783	122	11	of	of	ADP
ijtc-783	122	12	life	life	NOUN
ijtc-783	122	13	for	for	ADP
ijtc-783	122	14	indonesian	indonesian	ADJ
ijtc-783	122	15	citizens	citizen	NOUN
ijtc-783	122	16	,	,	PUNCT
ijtc-783	122	17	underlining	underline	VERB
ijtc-783	122	18	the	the	DET
ijtc-783	122	19	significance	significance	NOUN
ijtc-783	122	20	of	of	ADP
ijtc-783	122	21	tax	tax	NOUN
ijtc-783	122	22	compliance	compliance	NOUN
ijtc-783	122	23	in	in	ADP
ijtc-783	122	24	sustaining	sustain	VERB
ijtc-783	122	25	them	they	PRON
ijtc-783	122	26	(	(	PUNCT
ijtc-783	122	27	adi	adi	PROPN
ijtc-783	122	28	,	,	PUNCT
ijtc-783	122	29	2020	2020	NUM
ijtc-783	122	30	)	)	PUNCT
ijtc-783	122	31	.	.	PUNCT
ijtc-783	123	1	lastly	lastly	ADV
ijtc-783	123	2	,	,	PUNCT
ijtc-783	123	3	in	in	ADP
ijtc-783	123	4	an	an	DET
ijtc-783	123	5	increasingly	increasingly	ADV
ijtc-783	123	6	interconnected	interconnected	ADJ
ijtc-783	123	7	global	global	ADJ
ijtc-783	123	8	economy	economy	NOUN
ijtc-783	123	9	,	,	PUNCT
ijtc-783	123	10	adhering	adhere	VERB
ijtc-783	123	11	to	to	ADP
ijtc-783	123	12	international	international	ADJ
ijtc-783	123	13	tax	tax	NOUN
ijtc-783	123	14	compliance	compliance	NOUN
ijtc-783	123	15	standards	standard	NOUN
ijtc-783	123	16	is	be	AUX
ijtc-783	123	17	essential	essential	ADJ
ijtc-783	123	18	for	for	ADP
ijtc-783	123	19	indonesia	indonesia	PROPN
ijtc-783	123	20	's	's	PART
ijtc-783	123	21	international	international	ADJ
ijtc-783	123	22	economic	economic	ADJ
ijtc-783	123	23	relations	relation	NOUN
ijtc-783	123	24	and	and	CCONJ
ijtc-783	123	25	maintaining	maintain	VERB
ijtc-783	123	26	a	a	DET
ijtc-783	123	27	positive	positive	ADJ
ijtc-783	123	28	reputation	reputation	NOUN
ijtc-783	123	29	on	on	ADP
ijtc-783	123	30	the	the	DET
ijtc-783	123	31	world	world	NOUN
ijtc-783	123	32	stage	stage	NOUN
ijtc-783	123	33	.	.	PUNCT
ijtc-783	124	1	in	in	ADP
ijtc-783	124	2	summary	summary	NOUN
ijtc-783	124	3	,	,	PUNCT
ijtc-783	124	4	tax	tax	NOUN
ijtc-783	124	5	compliance	compliance	NOUN
ijtc-783	124	6	in	in	ADP
ijtc-783	124	7	indonesia	indonesia	PROPN
ijtc-783	124	8	is	be	AUX
ijtc-783	124	9	not	not	PART
ijtc-783	124	10	merely	merely	ADV
ijtc-783	124	11	a	a	DET
ijtc-783	124	12	legal	legal	ADJ
ijtc-783	124	13	obligation	obligation	NOUN
ijtc-783	124	14	but	but	CCONJ
ijtc-783	124	15	a	a	DET
ijtc-783	124	16	cornerstone	cornerstone	NOUN
ijtc-783	124	17	of	of	ADP
ijtc-783	124	18	economic	economic	ADJ
ijtc-783	124	19	stability	stability	NOUN
ijtc-783	124	20	,	,	PUNCT
ijtc-783	124	21	social	social	ADJ
ijtc-783	124	22	welfare	welfare	NOUN
ijtc-783	124	23	,	,	PUNCT
ijtc-783	124	24	and	and	CCONJ
ijtc-783	124	25	international	international	ADJ
ijtc-783	124	26	credibility	credibility	NOUN
ijtc-783	124	27	(	(	PUNCT
ijtc-783	124	28	mitchell	mitchell	PROPN
ijtc-783	124	29	,	,	PUNCT
ijtc-783	124	30	2020	2020	NUM
ijtc-783	124	31	)	)	PUNCT
ijtc-783	124	32	.	.	PUNCT
ijtc-783	125	1	efforts	effort	NOUN
ijtc-783	125	2	to	to	PART
ijtc-783	125	3	enhance	enhance	VERB
ijtc-783	125	4	tax	tax	NOUN
ijtc-783	125	5	compliance	compliance	NOUN
ijtc-783	125	6	in	in	ADP
ijtc-783	125	7	indonesia	indonesia	PROPN
ijtc-783	125	8	include	include	VERB
ijtc-783	125	9	simplifying	simplify	VERB
ijtc-783	125	10	tax	tax	NOUN
ijtc-783	125	11	regulations	regulation	NOUN
ijtc-783	125	12	,	,	PUNCT
ijtc-783	125	13	improving	improve	VERB
ijtc-783	125	14	tax	tax	NOUN
ijtc-783	125	15	collection	collection	NOUN
ijtc-783	125	16	processes	process	NOUN
ijtc-783	125	17	,	,	PUNCT
ijtc-783	125	18	raising	raise	VERB
ijtc-783	125	19	awareness	awareness	NOUN
ijtc-783	125	20	about	about	ADP
ijtc-783	125	21	tax	tax	NOUN
ijtc-783	125	22	obligations	obligation	NOUN
ijtc-783	125	23	,	,	PUNCT
ijtc-783	125	24	and	and	CCONJ
ijtc-783	125	25	implementing	implement	VERB
ijtc-783	125	26	penalties	penalty	NOUN
ijtc-783	125	27	for	for	ADP
ijtc-783	125	28	noncompliance	noncompliance	NOUN
ijtc-783	125	29	.	.	PUNCT
ijtc-783	126	1	these	these	DET
ijtc-783	126	2	measures	measure	NOUN
ijtc-783	126	3	aim	aim	VERB
ijtc-783	126	4	to	to	PART
ijtc-783	126	5	ensure	ensure	VERB
ijtc-783	126	6	that	that	SCONJ
ijtc-783	126	7	individuals	individual	NOUN
ijtc-783	126	8	and	and	CCONJ
ijtc-783	126	9	businesses	business	NOUN
ijtc-783	126	10	fulfill	fulfill	VERB
ijtc-783	126	11	their	their	PRON
ijtc-783	126	12	tax	tax	NOUN
ijtc-783	126	13	responsibilities	responsibility	NOUN
ijtc-783	126	14	accurately	accurately	ADV
ijtc-783	126	15	and	and	CCONJ
ijtc-783	126	16	on	on	ADP
ijtc-783	126	17	time	time	NOUN
ijtc-783	126	18	,	,	PUNCT
ijtc-783	126	19	ultimately	ultimately	ADV
ijtc-783	126	20	benefiting	benefit	VERB
ijtc-783	126	21	the	the	DET
ijtc-783	126	22	nation	nation	NOUN
ijtc-783	126	23	's	's	PART
ijtc-783	126	24	development	development	NOUN
ijtc-783	126	25	and	and	CCONJ
ijtc-783	126	26	welfare	welfare	NOUN
ijtc-783	126	27	(	(	PUNCT
ijtc-783	126	28	ngwaba	ngwaba	PROPN
ijtc-783	126	29	&	&	CCONJ
ijtc-783	126	30	azizi	azizi	PROPN
ijtc-783	126	31	,	,	PUNCT
ijtc-783	126	32	2020	2020	NUM
ijtc-783	126	33	)	)	PUNCT
ijtc-783	126	34	.	.	PUNCT
ijtc-783	127	1	4	4	X
ijtc-783	127	2	.	.	X
ijtc-783	127	3	the	the	DET
ijtc-783	127	4	contribution	contribution	NOUN
ijtc-783	127	5	of	of	ADP
ijtc-783	127	6	tax	tax	NOUN
ijtc-783	127	7	obligations	obligation	NOUN
ijtc-783	127	8	by	by	ADP
ijtc-783	127	9	government	government	NOUN
ijtc-783	127	10	institutions	institution	NOUN
ijtc-783	127	11	government	government	NOUN
ijtc-783	127	12	treasurers	treasurer	NOUN
ijtc-783	127	13	play	play	VERB
ijtc-783	127	14	a	a	DET
ijtc-783	127	15	vital	vital	ADJ
ijtc-783	127	16	role	role	NOUN
ijtc-783	127	17	in	in	ADP
ijtc-783	127	18	managing	manage	VERB
ijtc-783	127	19	the	the	DET
ijtc-783	127	20	finances	finance	NOUN
ijtc-783	127	21	of	of	ADP
ijtc-783	127	22	both	both	CCONJ
ijtc-783	127	23	the	the	DET
ijtc-783	127	24	central	central	ADJ
ijtc-783	127	25	government	government	NOUN
ijtc-783	127	26	,	,	PUNCT
ijtc-783	127	27	responsible	responsible	ADJ
ijtc-783	127	28	for	for	ADP
ijtc-783	127	29	the	the	DET
ijtc-783	127	30	state	state	NOUN
ijtc-783	127	31	budget	budget	NOUN
ijtc-783	127	32	(	(	PUNCT
ijtc-783	127	33	apbn	apbn	ADJ
ijtc-783	127	34	)	)	PUNCT
ijtc-783	127	35	,	,	PUNCT
ijtc-783	127	36	and	and	CCONJ
ijtc-783	127	37	local	local	ADJ
ijtc-783	127	38	government	government	NOUN
ijtc-783	127	39	treasurers	treasurer	NOUN
ijtc-783	127	40	,	,	PUNCT
ijtc-783	127	41	responsible	responsible	ADJ
ijtc-783	127	42	for	for	ADP
ijtc-783	127	43	regional	regional	ADJ
ijtc-783	127	44	revenue	revenue	NOUN
ijtc-783	127	45	and	and	CCONJ
ijtc-783	127	46	expenditure	expenditure	NOUN
ijtc-783	127	47	budgets	budget	NOUN
ijtc-783	127	48	(	(	PUNCT
ijtc-783	127	49	apbd	apbd	NOUN
ijtc-783	127	50	)	)	PUNCT
ijtc-783	127	51	.	.	PUNCT
ijtc-783	128	1	these	these	DET
ijtc-783	128	2	treasurers	treasurer	NOUN
ijtc-783	128	3	are	be	AUX
ijtc-783	128	4	obligated	obligate	VERB
ijtc-783	128	5	to	to	PART
ijtc-783	128	6	adhere	adhere	VERB
ijtc-783	128	7	to	to	ADP
ijtc-783	128	8	taxation	taxation	NOUN
ijtc-783	128	9	laws	law	NOUN
ijtc-783	128	10	.	.	PUNCT
ijtc-783	129	1	taxes	taxis	NOUN
ijtc-783	129	2	collected	collect	VERB
ijtc-783	129	3	by	by	ADP
ijtc-783	129	4	government	government	NOUN
ijtc-783	129	5	treasurers	treasurer	NOUN
ijtc-783	129	6	from	from	ADP
ijtc-783	129	7	both	both	CCONJ
ijtc-783	129	8	apbn	apbn	ADJ
ijtc-783	129	9	and	and	CCONJ
ijtc-783	129	10	apbd	apbd	VERB
ijtc-783	129	11	expenditures	expenditure	NOUN
ijtc-783	129	12	constitute	constitute	VERB
ijtc-783	129	13	a	a	DET
ijtc-783	129	14	crucial	crucial	ADJ
ijtc-783	129	15	component	component	NOUN
ijtc-783	129	16	of	of	ADP
ijtc-783	129	17	strategic	strategic	ADJ
ijtc-783	129	18	tax	tax	NOUN
ijtc-783	129	19	revenue	revenue	NOUN
ijtc-783	129	20	supporting	support	VERB
ijtc-783	129	21	national	national	ADJ
ijtc-783	129	22	development	development	NOUN
ijtc-783	129	23	.	.	PUNCT
ijtc-783	130	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	130	2	enhancing	enhance	VERB
ijtc-783	130	3	tax	tax	NOUN
ijtc-783	130	4	compliance	compliance	NOUN
ijtc-783	130	5	in	in	ADP
ijtc-783	130	6	indonesian	indonesian	ADJ
ijtc-783	130	7	government	government	NOUN
ijtc-783	130	8	institutions	institution	NOUN
ijtc-783	130	9	:	:	PUNCT
ijtc-783	130	10	identifying	identify	VERB
ijtc-783	130	11	and	and	CCONJ
ijtc-783	130	12	mitigating	mitigate	VERB
ijtc-783	130	13	inhibiting	inhibit	VERB
ijtc-783	130	14	factors	factor	NOUN
ijtc-783	130	15	silalahi	silalahi	VERB
ijtc-783	130	16	173	173	NUM
ijtc-783	130	17	|	|	ADV
ijtc-783	130	18	ilomata	ilomata	PROPN
ijtc-783	130	19	international	international	ADJ
ijtc-783	130	20	journal	journal	NOUN
ijtc-783	130	21	of	of	ADP
ijtc-783	130	22	tax	tax	PROPN
ijtc-783	130	23	&	&	CCONJ
ijtc-783	130	24	accounting	accounting	PROPN
ijtc-783	130	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	130	26	to	to	PART
ijtc-783	130	27	drive	drive	VERB
ijtc-783	130	28	an	an	DET
ijtc-783	130	29	increase	increase	NOUN
ijtc-783	130	30	in	in	ADP
ijtc-783	130	31	tax	tax	NOUN
ijtc-783	130	32	realization	realization	NOUN
ijtc-783	130	33	from	from	ADP
ijtc-783	130	34	government	government	NOUN
ijtc-783	130	35	expenditures	expenditure	NOUN
ijtc-783	130	36	and	and	CCONJ
ijtc-783	130	37	enhance	enhance	VERB
ijtc-783	130	38	tax	tax	NOUN
ijtc-783	130	39	compliance	compliance	NOUN
ijtc-783	130	40	among	among	ADP
ijtc-783	130	41	government	government	NOUN
ijtc-783	130	42	treasurers	treasurer	NOUN
ijtc-783	130	43	,	,	PUNCT
ijtc-783	130	44	the	the	DET
ijtc-783	130	45	ministry	ministry	PROPN
ijtc-783	130	46	of	of	ADP
ijtc-783	130	47	finance	finance	PROPN
ijtc-783	130	48	issued	issue	VERB
ijtc-783	130	49	regulation	regulation	NOUN
ijtc-783	130	50	of	of	ADP
ijtc-783	130	51	the	the	DET
ijtc-783	130	52	minister	minister	NOUN
ijtc-783	130	53	of	of	ADP
ijtc-783	130	54	finance	finance	NOUN
ijtc-783	130	55	of	of	ADP
ijtc-783	130	56	the	the	DET
ijtc-783	130	57	republic	republic	NOUN
ijtc-783	130	58	of	of	ADP
ijtc-783	130	59	indonesia	indonesia	PROPN
ijtc-783	130	60	number	number	NOUN
ijtc-783	130	61	231	231	NUM
ijtc-783	130	62	/	/	SYM
ijtc-783	130	63	pmk.03/2019	pmk.03/2019	NOUN
ijtc-783	130	64	concerning	concern	VERB
ijtc-783	130	65	procedures	procedure	NOUN
ijtc-783	130	66	for	for	ADP
ijtc-783	130	67	registration	registration	NOUN
ijtc-783	130	68	and	and	CCONJ
ijtc-783	130	69	cancellation	cancellation	NOUN
ijtc-783	130	70	of	of	ADP
ijtc-783	130	71	taxpayer	taxpayer	NOUN
ijtc-783	130	72	identification	identification	NOUN
ijtc-783	130	73	numbers	number	NOUN
ijtc-783	130	74	(	(	PUNCT
ijtc-783	130	75	npwp	npwp	NOUN
ijtc-783	130	76	)	)	PUNCT
ijtc-783	130	77	,	,	PUNCT
ijtc-783	130	78	confirmation	confirmation	NOUN
ijtc-783	130	79	and	and	CCONJ
ijtc-783	130	80	revocation	revocation	NOUN
ijtc-783	130	81	of	of	ADP
ijtc-783	130	82	taxable	taxable	ADJ
ijtc-783	130	83	entrepreneurs	entrepreneur	NOUN
ijtc-783	130	84	(	(	PUNCT
ijtc-783	130	85	pkp	pkp	PROPN
ijtc-783	130	86	)	)	PUNCT
ijtc-783	130	87	,	,	PUNCT
ijtc-783	130	88	as	as	ADV
ijtc-783	130	89	well	well	ADV
ijtc-783	130	90	as	as	ADP
ijtc-783	130	91	tax	tax	NOUN
ijtc-783	130	92	deduction	deduction	NOUN
ijtc-783	130	93	and/or	and/or	CCONJ
ijtc-783	130	94	collection	collection	NOUN
ijtc-783	130	95	,	,	PUNCT
ijtc-783	130	96	deposit	deposit	NOUN
ijtc-783	130	97	,	,	PUNCT
ijtc-783	130	98	and	and	CCONJ
ijtc-783	130	99	tax	tax	NOUN
ijtc-783	130	100	reporting	reporting	NOUN
ijtc-783	130	101	for	for	ADP
ijtc-783	130	102	government	government	NOUN
ijtc-783	130	103	institutions	institution	NOUN
ijtc-783	130	104	.	.	PUNCT
ijtc-783	131	1	this	this	DET
ijtc-783	131	2	regulation	regulation	NOUN
ijtc-783	131	3	came	come	VERB
ijtc-783	131	4	into	into	ADP
ijtc-783	131	5	effect	effect	NOUN
ijtc-783	131	6	on	on	ADP
ijtc-783	131	7	may	may	PROPN
ijtc-783	131	8	1	1	NUM
ijtc-783	131	9	,	,	PUNCT
ijtc-783	131	10	2022	2022	NUM
ijtc-783	131	11	.	.	PUNCT
ijtc-783	132	1	the	the	DET
ijtc-783	132	2	minister	minister	PROPN
ijtc-783	132	3	of	of	ADP
ijtc-783	132	4	finance	finance	NOUN
ijtc-783	132	5	's	's	PART
ijtc-783	132	6	regulation	regulation	NOUN
ijtc-783	132	7	also	also	ADV
ijtc-783	132	8	includes	include	VERB
ijtc-783	132	9	guidelines	guideline	NOUN
ijtc-783	132	10	on	on	ADP
ijtc-783	132	11	tax	tax	NOUN
ijtc-783	132	12	deduction	deduction	NOUN
ijtc-783	132	13	and/or	and/or	CCONJ
ijtc-783	132	14	collection	collection	NOUN
ijtc-783	132	15	by	by	ADP
ijtc-783	132	16	government	government	NOUN
ijtc-783	132	17	institutions	institution	NOUN
ijtc-783	132	18	related	relate	VERB
ijtc-783	132	19	to	to	ADP
ijtc-783	132	20	government	government	NOUN
ijtc-783	132	21	expenditures	expenditure	NOUN
ijtc-783	132	22	and	and	CCONJ
ijtc-783	132	23	revenue	revenue	NOUN
ijtc-783	132	24	,	,	PUNCT
ijtc-783	132	25	along	along	ADP
ijtc-783	132	26	with	with	ADP
ijtc-783	132	27	procedures	procedure	NOUN
ijtc-783	132	28	for	for	ADP
ijtc-783	132	29	tax	tax	NOUN
ijtc-783	132	30	deposit	deposit	NOUN
ijtc-783	132	31	and	and	CCONJ
ijtc-783	132	32	reporting	reporting	NOUN
ijtc-783	132	33	by	by	ADP
ijtc-783	132	34	government	government	NOUN
ijtc-783	132	35	institutions	institution	NOUN
ijtc-783	132	36	(	(	PUNCT
ijtc-783	132	37	republik	republik	PROPN
ijtc-783	132	38	indonesia	indonesia	PROPN
ijtc-783	132	39	.	.	PROPN
ijtc-783	132	40	2021	2021	NUM
ijtc-783	132	41	.	.	PUNCT
ijtc-783	133	1	peraturan	peraturan	PROPN
ijtc-783	133	2	menteri	menteri	PROPN
ijtc-783	133	3	keuangan	keuangan	VERB
ijtc-783	133	4	republik	republik	PROPN
ijtc-783	133	5	indonesia	indonesia	PROPN
ijtc-783	133	6	nomor	nomor	PROPN
ijtc-783	133	7	59	59	NUM
ijtc-783	133	8	/	/	SYM
ijtc-783	133	9	pmk.03/2022	pmk.03/2022	PROPN
ijtc-783	133	10	tentang	tentang	PROPN
ijtc-783	133	11	perubahan	perubahan	PROPN
ijtc-783	133	12	atas	atas	PROPN
ijtc-783	133	13	peraturan	peraturan	PROPN
ijtc-783	133	14	menteri	menteri	PROPN
ijtc-783	133	15	keuangan	keuangan	PROPN
ijtc-783	133	16	nomor	nomor	VERB
ijtc-783	133	17	231	231	NUM
ijtc-783	133	18	/	/	SYM
ijtc-783	133	19	pmk.03/2019	pmk.03/2019	PROPN
ijtc-783	133	20	tentang	tentang	PROPN
ijtc-783	133	21	tata	tata	PROPN
ijtc-783	133	22	cara	cara	PROPN
ijtc-783	133	23	pendaftaran	pendaftaran	VERB
ijtc-783	133	24	dan	dan	PROPN
ijtc-783	133	25	penghapusan	penghapusan	PROPN
ijtc-783	133	26	nomor	nomor	PROPN
ijtc-783	133	27	pokok	pokok	PROPN
ijtc-783	133	28	wajib	wajib	PROPN
ijtc-783	133	29	pajak	pajak	PROPN
ijtc-783	133	30	,	,	PUNCT
ijtc-783	133	31	pengukuhan	pengukuhan	PROPN
ijtc-783	133	32	dan	dan	PROPN
ijtc-783	133	33	pencabutan	pencabutan	PROPN
ijtc-783	133	34	pengukuhan	pengukuhan	PROPN
ijtc-783	133	35	pengusaha	pengusaha	VERB
ijtc-783	133	36	kena	kena	PROPN
ijtc-783	133	37	pajak	pajak	PROPN
ijtc-783	133	38	,	,	PUNCT
ijtc-783	133	39	serta	serta	PROPN
ijtc-783	133	40	pemotongan	pemotongan	PROPN
ijtc-783	133	41	dan	dan	PROPN
ijtc-783	133	42	/	/	SYM
ijtc-783	133	43	atau	atau	PROPN
ijtc-783	133	44	pemungutan	pemungutan	PROPN
ijtc-783	133	45	,	,	PUNCT
ijtc-783	133	46	penyetoran	penyetoran	NOUN
ijtc-783	133	47	.	.	PUNCT
ijtc-783	134	1	dan	dan	PROPN
ijtc-783	134	2	pelaporan	pelaporan	PROPN
ijtc-783	134	3	pajak	pajak	PROPN
ijtc-783	134	4	bagi	bagi	PROPN
ijtc-783	134	5	instansi	instansi	PROPN
ijtc-783	134	6	pemerintah	pemerintah	PROPN
ijtc-783	134	7	.	.	PROPN
ijtc-783	134	8	,	,	PUNCT
ijtc-783	134	9	n.d	n.d	PROPN
ijtc-783	134	10	.	.	PROPN
ijtc-783	134	11	)	)	PUNCT
ijtc-783	134	12	.	.	PUNCT
ijtc-783	135	1	the	the	DET
ijtc-783	135	2	implementation	implementation	NOUN
ijtc-783	135	3	of	of	ADP
ijtc-783	135	4	this	this	DET
ijtc-783	135	5	regulation	regulation	NOUN
ijtc-783	135	6	has	have	AUX
ijtc-783	135	7	streamlined	streamline	VERB
ijtc-783	135	8	the	the	DET
ijtc-783	135	9	administration	administration	NOUN
ijtc-783	135	10	of	of	ADP
ijtc-783	135	11	taxpayer	taxpayer	NOUN
ijtc-783	135	12	identification	identification	NOUN
ijtc-783	135	13	numbers	number	NOUN
ijtc-783	135	14	(	(	PUNCT
ijtc-783	135	15	npwp	npwp	NOUN
ijtc-783	135	16	)	)	PUNCT
ijtc-783	135	17	managed	manage	VERB
ijtc-783	135	18	by	by	ADP
ijtc-783	135	19	government	government	NOUN
ijtc-783	135	20	treasurers	treasurer	NOUN
ijtc-783	135	21	,	,	PUNCT
ijtc-783	135	22	limiting	limit	VERB
ijtc-783	135	23	opportunities	opportunity	NOUN
ijtc-783	135	24	for	for	SCONJ
ijtc-783	135	25	government	government	NOUN
ijtc-783	135	26	treasurers	treasurer	NOUN
ijtc-783	135	27	to	to	PART
ijtc-783	135	28	evade	evade	VERB
ijtc-783	135	29	tax	tax	NOUN
ijtc-783	135	30	obligations	obligation	NOUN
ijtc-783	135	31	.	.	PUNCT
ijtc-783	136	1	furthermore	furthermore	ADV
ijtc-783	136	2	,	,	PUNCT
ijtc-783	136	3	increasing	increase	VERB
ijtc-783	136	4	tax	tax	NOUN
ijtc-783	136	5	revenue	revenue	NOUN
ijtc-783	136	6	originating	originate	VERB
ijtc-783	136	7	from	from	ADP
ijtc-783	136	8	government	government	NOUN
ijtc-783	136	9	treasurers	treasurer	NOUN
ijtc-783	136	10	can	can	AUX
ijtc-783	136	11	also	also	ADV
ijtc-783	136	12	be	be	AUX
ijtc-783	136	13	achieved	achieve	VERB
ijtc-783	136	14	by	by	ADP
ijtc-783	136	15	improving	improve	VERB
ijtc-783	136	16	their	their	PRON
ijtc-783	136	17	tax	tax	NOUN
ijtc-783	136	18	compliance	compliance	NOUN
ijtc-783	136	19	.	.	PUNCT
ijtc-783	137	1	according	accord	VERB
ijtc-783	137	2	to	to	ADP
ijtc-783	137	3	harjowiryono	harjowiryono	PROPN
ijtc-783	137	4	(	(	PUNCT
ijtc-783	137	5	2019	2019	NUM
ijtc-783	137	6	)	)	PUNCT
ijtc-783	137	7	,	,	PUNCT
ijtc-783	137	8	the	the	DET
ijtc-783	137	9	tax	tax	NOUN
ijtc-783	137	10	compliance	compliance	NOUN
ijtc-783	137	11	of	of	ADP
ijtc-783	137	12	government	government	NOUN
ijtc-783	137	13	treasurers	treasurer	NOUN
ijtc-783	137	14	is	be	AUX
ijtc-783	137	15	influenced	influence	VERB
ijtc-783	137	16	by	by	ADP
ijtc-783	137	17	four	four	NUM
ijtc-783	137	18	main	main	ADJ
ijtc-783	137	19	factors	factor	NOUN
ijtc-783	137	20	:	:	PUNCT
ijtc-783	137	21	knowledge	knowledge	NOUN
ijtc-783	137	22	of	of	ADP
ijtc-783	137	23	taxation	taxation	NOUN
ijtc-783	137	24	,	,	PUNCT
ijtc-783	137	25	attitudes	attitude	NOUN
ijtc-783	137	26	towards	towards	ADP
ijtc-783	137	27	tax	tax	NOUN
ijtc-783	137	28	obligations	obligation	NOUN
ijtc-783	137	29	,	,	PUNCT
ijtc-783	137	30	the	the	DET
ijtc-783	137	31	quality	quality	NOUN
ijtc-783	137	32	of	of	ADP
ijtc-783	137	33	tax	tax	NOUN
ijtc-783	137	34	services	service	NOUN
ijtc-783	137	35	,	,	PUNCT
ijtc-783	137	36	and	and	CCONJ
ijtc-783	137	37	the	the	DET
ijtc-783	137	38	ease	ease	NOUN
ijtc-783	137	39	of	of	ADP
ijtc-783	137	40	using	use	VERB
ijtc-783	137	41	tax	tax	NOUN
ijtc-783	137	42	applications	application	NOUN
ijtc-783	137	43	(	(	PUNCT
ijtc-783	137	44	suranta	suranta	NOUN
ijtc-783	137	45	,	,	PUNCT
ijtc-783	137	46	2018	2018	NUM
ijtc-783	137	47	)	)	PUNCT
ijtc-783	137	48	.	.	PUNCT
ijtc-783	138	1	if	if	SCONJ
ijtc-783	138	2	these	these	DET
ijtc-783	138	3	factors	factor	NOUN
ijtc-783	138	4	continue	continue	VERB
ijtc-783	138	5	to	to	PART
ijtc-783	138	6	be	be	AUX
ijtc-783	138	7	enhanced	enhance	VERB
ijtc-783	138	8	and	and	CCONJ
ijtc-783	138	9	receive	receive	VERB
ijtc-783	138	10	attention	attention	NOUN
ijtc-783	138	11	from	from	ADP
ijtc-783	138	12	the	the	DET
ijtc-783	138	13	directorate	directorate	ADJ
ijtc-783	138	14	general	general	NOUN
ijtc-783	138	15	of	of	ADP
ijtc-783	138	16	taxes	taxis	NOUN
ijtc-783	138	17	(	(	PUNCT
ijtc-783	138	18	djp	djp	X
ijtc-783	138	19	)	)	PUNCT
ijtc-783	138	20	and	and	CCONJ
ijtc-783	138	21	other	other	ADJ
ijtc-783	138	22	relevant	relevant	ADJ
ijtc-783	138	23	parties	party	NOUN
ijtc-783	138	24	,	,	PUNCT
ijtc-783	138	25	it	it	PRON
ijtc-783	138	26	will	will	AUX
ijtc-783	138	27	promote	promote	VERB
ijtc-783	138	28	increased	increase	VERB
ijtc-783	138	29	tax	tax	NOUN
ijtc-783	138	30	compliance	compliance	NOUN
ijtc-783	138	31	among	among	ADP
ijtc-783	138	32	government	government	NOUN
ijtc-783	138	33	treasurers	treasurer	NOUN
ijtc-783	138	34	in	in	ADP
ijtc-783	138	35	fulfilling	fulfil	VERB
ijtc-783	138	36	their	their	PRON
ijtc-783	138	37	tax	tax	NOUN
ijtc-783	138	38	obligations	obligation	NOUN
ijtc-783	138	39	(	(	PUNCT
ijtc-783	138	40	lee	lee	PROPN
ijtc-783	138	41	,	,	PUNCT
ijtc-783	138	42	2019	2019	NUM
ijtc-783	138	43	)	)	PUNCT
ijtc-783	138	44	.	.	PUNCT
ijtc-783	139	1	in	in	ADP
ijtc-783	139	2	an	an	DET
ijtc-783	139	3	ideal	ideal	ADJ
ijtc-783	139	4	scenario	scenario	NOUN
ijtc-783	139	5	,	,	PUNCT
ijtc-783	139	6	the	the	DET
ijtc-783	139	7	process	process	NOUN
ijtc-783	139	8	of	of	ADP
ijtc-783	139	9	tax	tax	NOUN
ijtc-783	139	10	collection	collection	NOUN
ijtc-783	139	11	from	from	ADP
ijtc-783	139	12	government	government	NOUN
ijtc-783	139	13	treasurers	treasurer	NOUN
ijtc-783	139	14	,	,	PUNCT
ijtc-783	139	15	who	who	PRON
ijtc-783	139	16	hold	hold	VERB
ijtc-783	139	17	prominent	prominent	ADJ
ijtc-783	139	18	roles	role	NOUN
ijtc-783	139	19	as	as	ADP
ijtc-783	139	20	public	public	ADJ
ijtc-783	139	21	servants	servant	NOUN
ijtc-783	139	22	,	,	PUNCT
ijtc-783	139	23	should	should	AUX
ijtc-783	139	24	ideally	ideally	ADV
ijtc-783	139	25	be	be	AUX
ijtc-783	139	26	executed	execute	VERB
ijtc-783	139	27	with	with	ADP
ijtc-783	139	28	ease	ease	NOUN
ijtc-783	139	29	,	,	PUNCT
ijtc-783	139	30	resulting	result	VERB
ijtc-783	139	31	in	in	ADP
ijtc-783	139	32	maximum	maximum	ADJ
ijtc-783	139	33	outcomes	outcome	NOUN
ijtc-783	139	34	.	.	PUNCT
ijtc-783	140	1	however	however	ADV
ijtc-783	140	2	,	,	PUNCT
ijtc-783	140	3	practical	practical	ADJ
ijtc-783	140	4	implementation	implementation	NOUN
ijtc-783	140	5	often	often	ADV
ijtc-783	140	6	presents	present	VERB
ijtc-783	140	7	a	a	DET
ijtc-783	140	8	range	range	NOUN
ijtc-783	140	9	of	of	ADP
ijtc-783	140	10	challenges	challenge	NOUN
ijtc-783	140	11	that	that	PRON
ijtc-783	140	12	impede	impede	VERB
ijtc-783	140	13	the	the	DET
ijtc-783	140	14	realization	realization	NOUN
ijtc-783	140	15	of	of	ADP
ijtc-783	140	16	optimal	optimal	ADJ
ijtc-783	140	17	tax	tax	NOUN
ijtc-783	140	18	revenues	revenue	NOUN
ijtc-783	140	19	from	from	ADP
ijtc-783	140	20	government	government	NOUN
ijtc-783	140	21	treasurers	treasurer	NOUN
ijtc-783	140	22	.	.	PUNCT
ijtc-783	141	1	examining	examine	VERB
ijtc-783	141	2	tax	tax	NOUN
ijtc-783	141	3	revenue	revenue	NOUN
ijtc-783	141	4	data	datum	NOUN
ijtc-783	141	5	spanning	span	VERB
ijtc-783	141	6	the	the	DET
ijtc-783	141	7	years	year	NOUN
ijtc-783	141	8	2021	2021	NUM
ijtc-783	141	9	to	to	ADP
ijtc-783	141	10	2023	2023	NUM
ijtc-783	141	11	,	,	PUNCT
ijtc-783	141	12	we	we	PRON
ijtc-783	141	13	can	can	AUX
ijtc-783	141	14	observe	observe	VERB
ijtc-783	141	15	the	the	DET
ijtc-783	141	16	following	following	NOUN
ijtc-783	141	17	regarding	regard	VERB
ijtc-783	141	18	the	the	DET
ijtc-783	141	19	realization	realization	NOUN
ijtc-783	141	20	of	of	ADP
ijtc-783	141	21	tax	tax	NOUN
ijtc-783	141	22	revenue	revenue	NOUN
ijtc-783	141	23	in	in	ADP
ijtc-783	141	24	apbn	apbn	ADJ
ijtc-783	141	25	report	report	NOUN
ijtc-783	141	26	:	:	PUNCT
ijtc-783	141	27	revenue	revenue	NOUN
ijtc-783	141	28	sources	source	NOUN
ijtc-783	141	29	finance	finance	VERB
ijtc-783	141	30	realized	realize	VERB
ijtc-783	141	31	state	state	NOUN
ijtc-783	141	32	revenue	revenue	NOUN
ijtc-783	141	33	(	(	PUNCT
ijtc-783	141	34	billion	billion	NUM
ijtc-783	141	35	rupiah	rupiah	NOUN
ijtc-783	141	36	)	)	PUNCT
ijtc-783	141	37	2021	2021	NUM
ijtc-783	141	38	2022	2022	NUM
ijtc-783	141	39	2023	2023	NUM
ijtc-783	141	40	(	(	PUNCT
ijtc-783	141	41	outlook	outlook	NOUN
ijtc-783	141	42	)	)	PUNCT
ijtc-783	141	43	i.	i.	NOUN
ijtc-783	141	44	revenue	revenue	NOUN
ijtc-783	141	45	2,006,334	2,006,334	NUM
ijtc-783	141	46	2,435,867	2,435,867	NUM
ijtc-783	141	47	2,443,183	2,443,183	NUM
ijtc-783	141	48	tax	tax	NOUN
ijtc-783	141	49	revenue	revenue	NOUN
ijtc-783	141	50	1,547,841	1,547,841	NUM
ijtc-783	141	51	1,924,938	1,924,938	NUM
ijtc-783	141	52	2,016,924	2,016,924	NUM
ijtc-783	141	53	domestic	domestic	ADJ
ijtc-783	141	54	taxes	taxis	NOUN
ijtc-783	141	55	1,474,146	1,474,146	NUM
ijtc-783	141	56	1,832,328	1,832,328	NUM
ijtc-783	141	57	1,960,583	1,960,583	NUM
ijtc-783	141	58	income	income	NOUN
ijtc-783	141	59	tax	tax	NOUN
ijtc-783	141	60	696,677	696,677	NUM
ijtc-783	141	61	895,101	895,101	NUM
ijtc-783	141	62	935,069	935,069	NUM
ijtc-783	141	63	value	value	NOUN
ijtc-783	141	64	added	add	VERB
ijtc-783	141	65	tax	tax	NOUN
ijtc-783	141	66	and	and	CCONJ
ijtc-783	141	67	luxury	luxury	NOUN
ijtc-783	141	68	goods	good	NOUN
ijtc-783	141	69	sales	sale	NOUN
ijtc-783	141	70	tax	tax	NOUN
ijtc-783	141	71	551,901	551,901	NUM
ijtc-783	141	72	680,741	680,741	NUM
ijtc-783	141	73	740,054	740,054	NUM
ijtc-783	141	74	land	land	NOUN
ijtc-783	141	75	and	and	CCONJ
ijtc-783	141	76	building	build	VERB
ijtc-783	141	77	tax	tax	NOUN
ijtc-783	141	78	18,925	18,925	NUM
ijtc-783	141	79	20,904	20,904	NUM
ijtc-783	141	80	31,311	31,311	NUM
ijtc-783	141	81	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	141	82	enhancing	enhance	VERB
ijtc-783	141	83	tax	tax	NOUN
ijtc-783	141	84	compliance	compliance	NOUN
ijtc-783	141	85	in	in	ADP
ijtc-783	141	86	indonesian	indonesian	ADJ
ijtc-783	141	87	government	government	NOUN
ijtc-783	141	88	institutions	institution	NOUN
ijtc-783	141	89	:	:	PUNCT
ijtc-783	141	90	identifying	identify	VERB
ijtc-783	141	91	and	and	CCONJ
ijtc-783	141	92	mitigating	mitigate	VERB
ijtc-783	141	93	inhibiting	inhibit	VERB
ijtc-783	141	94	factors	factor	NOUN
ijtc-783	141	95	silalahi	silalahi	VERB
ijtc-783	141	96	174	174	NUM
ijtc-783	141	97	|	|	ADV
ijtc-783	141	98	ilomata	ilomata	PROPN
ijtc-783	141	99	international	international	ADJ
ijtc-783	141	100	journal	journal	NOUN
ijtc-783	141	101	of	of	ADP
ijtc-783	141	102	tax	tax	PROPN
ijtc-783	141	103	&	&	CCONJ
ijtc-783	141	104	accounting	accounting	PROPN
ijtc-783	141	105	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	141	106	acquisition	acquisition	NOUN
ijtc-783	141	107	of	of	ADP
ijtc-783	141	108	rights	right	NOUN
ijtc-783	141	109	to	to	ADP
ijtc-783	141	110	land	land	NOUN
ijtc-783	141	111	and	and	CCONJ
ijtc-783	141	112	building	build	VERB
ijtc-783	141	113	tax	tax	NOUN
ijtc-783	141	114	excise	excise	NOUN
ijtc-783	141	115	tax	tax	NOUN
ijtc-783	141	116	195,518	195,518	NUM
ijtc-783	141	117	224,2	224,2	NUM
ijtc-783	141	118	245,45	245,45	NOUN
ijtc-783	141	119	other	other	ADJ
ijtc-783	141	120	taxes	taxis	NOUN
ijtc-783	141	121	11,126	11,126	NUM
ijtc-783	141	122	11,381	11,381	NUM
ijtc-783	141	123	8,7	8,7	NUM
ijtc-783	141	124	international	international	ADJ
ijtc-783	141	125	trade	trade	NOUN
ijtc-783	141	126	taxes	taxis	NOUN
ijtc-783	141	127	73,695	73,695	NUM
ijtc-783	141	128	92,61	92,61	NOUN
ijtc-783	141	129	56,341	56,341	NUM
ijtc-783	141	130	import	import	NOUN
ijtc-783	141	131	duties	duty	NOUN
ijtc-783	141	132	39,123	39,123	NUM
ijtc-783	141	133	43,7	43,7	NUM
ijtc-783	141	134	47,529	47,529	NUM
ijtc-783	141	135	export	export	NOUN
ijtc-783	141	136	tax	tax	NOUN
ijtc-783	141	137	34,573	34,573	NUM
ijtc-783	141	138	48,91	48,91	NUM
ijtc-783	141	139	9,013	9,013	NUM
ijtc-783	141	140	non	non	ADJ
ijtc-783	141	141	-	-	ADJ
ijtc-783	141	142	tax	tax	ADJ
ijtc-783	141	143	revenue	revenue	NOUN
ijtc-783	141	144	458,493	458,493	NUM
ijtc-783	141	145	510,93	510,93	NOUN
ijtc-783	141	146	426,259	426,259	NUM
ijtc-783	141	147	natural	natural	ADJ
ijtc-783	141	148	resource	resource	NOUN
ijtc-783	141	149	revenue	revenue	NOUN
ijtc-783	141	150	149,489	149,489	NUM
ijtc-783	141	151	218,493	218,493	NUM
ijtc-783	141	152	188,745	188,745	NUM
ijtc-783	141	153	revenue	revenue	NOUN
ijtc-783	141	154	from	from	ADP
ijtc-783	141	155	separated	separate	VERB
ijtc-783	141	156	state	state	NOUN
ijtc-783	141	157	wealth	wealth	NOUN
ijtc-783	141	158	30,497	30,497	NUM
ijtc-783	141	159	40,405	40,405	NUM
ijtc-783	141	160	44,068	44,068	NUM
ijtc-783	141	161	other	other	ADJ
ijtc-783	141	162	non	non	ADJ
ijtc-783	141	163	-	-	ADJ
ijtc-783	141	164	tax	tax	ADJ
ijtc-783	141	165	revenue	revenue	NOUN
ijtc-783	141	166	152,504	152,504	NUM
ijtc-783	141	167	149,013	149,013	NUM
ijtc-783	141	168	110,43	110,43	NOUN
ijtc-783	141	169	revenue	revenue	NOUN
ijtc-783	141	170	from	from	ADP
ijtc-783	141	171	public	public	ADJ
ijtc-783	141	172	service	service	NOUN
ijtc-783	141	173	agencies	agency	NOUN
ijtc-783	141	174	126,003	126,003	NUM
ijtc-783	141	175	103,018	103,018	NUM
ijtc-783	141	176	83,016	83,016	NUM
ijtc-783	141	177	ii	ii	NOUN
ijtc-783	141	178	.	.	PUNCT
ijtc-783	142	1	grants	grant	VERB
ijtc-783	142	2	5,013	5,013	NUM
ijtc-783	142	3	1,011	1,011	NUM
ijtc-783	142	4	409	409	NUM
ijtc-783	142	5	total	total	NOUN
ijtc-783	142	6	2,011,347	2,011,347	NUM
ijtc-783	142	7	2,436,878	2,436,878	NUM
ijtc-783	142	8	2,443,592	2,443,592	NUM
ijtc-783	142	9	5	5	NUM
ijtc-783	142	10	.	.	PUNCT
ijtc-783	142	11	mitigation	mitigation	NOUN
ijtc-783	142	12	strategies	strategy	NOUN
ijtc-783	142	13	inhibiting	inhibit	VERB
ijtc-783	142	14	tax	tax	NOUN
ijtc-783	142	15	compliance	compliance	NOUN
ijtc-783	142	16	in	in	ADP
ijtc-783	142	17	government	government	NOUN
ijtc-783	142	18	institutions	institution	NOUN
ijtc-783	142	19	the	the	DET
ijtc-783	142	20	factors	factor	NOUN
ijtc-783	142	21	influencing	influence	VERB
ijtc-783	142	22	tax	tax	NOUN
ijtc-783	142	23	revenue	revenue	NOUN
ijtc-783	142	24	collection	collection	NOUN
ijtc-783	142	25	by	by	ADP
ijtc-783	142	26	government	government	NOUN
ijtc-783	142	27	treasurers	treasurer	NOUN
ijtc-783	142	28	,	,	PUNCT
ijtc-783	142	29	both	both	CCONJ
ijtc-783	142	30	at	at	ADP
ijtc-783	142	31	the	the	DET
ijtc-783	142	32	central	central	ADJ
ijtc-783	142	33	and	and	CCONJ
ijtc-783	142	34	regional	regional	ADJ
ijtc-783	142	35	levels	level	NOUN
ijtc-783	142	36	,	,	PUNCT
ijtc-783	142	37	are	be	AUX
ijtc-783	142	38	highly	highly	ADV
ijtc-783	142	39	relevant	relevant	ADJ
ijtc-783	142	40	to	to	ADP
ijtc-783	142	41	current	current	ADJ
ijtc-783	142	42	taxation	taxation	NOUN
ijtc-783	142	43	issues	issue	NOUN
ijtc-783	142	44	in	in	ADP
ijtc-783	142	45	indonesia	indonesia	PROPN
ijtc-783	142	46	(	(	PUNCT
ijtc-783	142	47	anderson	anderson	PROPN
ijtc-783	142	48	,	,	PUNCT
ijtc-783	142	49	2023	2023	NUM
ijtc-783	142	50	)	)	PUNCT
ijtc-783	142	51	.	.	PUNCT
ijtc-783	143	1	some	some	DET
ijtc-783	143	2	recent	recent	ADJ
ijtc-783	143	3	issues	issue	NOUN
ijtc-783	143	4	that	that	PRON
ijtc-783	143	5	can	can	AUX
ijtc-783	143	6	be	be	AUX
ijtc-783	143	7	linked	link	VERB
ijtc-783	143	8	to	to	ADP
ijtc-783	143	9	these	these	DET
ijtc-783	143	10	factors	factor	NOUN
ijtc-783	143	11	include	include	VERB
ijtc-783	143	12	:	:	PUNCT
ijtc-783	143	13	1	1	X
ijtc-783	143	14	)	)	PUNCT
ijtc-783	143	15	tax	tax	NOUN
ijtc-783	143	16	compliance	compliance	NOUN
ijtc-783	143	17	improvement	improvement	NOUN
ijtc-783	143	18	:	:	PUNCT
ijtc-783	143	19	in	in	ADP
ijtc-783	143	20	an	an	DET
ijtc-783	143	21	effort	effort	NOUN
ijtc-783	143	22	to	to	PART
ijtc-783	143	23	address	address	VERB
ijtc-783	143	24	budget	budget	NOUN
ijtc-783	143	25	deficits	deficit	NOUN
ijtc-783	143	26	and	and	CCONJ
ijtc-783	143	27	fund	fund	VERB
ijtc-783	143	28	various	various	ADJ
ijtc-783	143	29	national	national	ADJ
ijtc-783	143	30	development	development	NOUN
ijtc-783	143	31	programs	program	NOUN
ijtc-783	143	32	,	,	PUNCT
ijtc-783	143	33	the	the	DET
ijtc-783	143	34	indonesian	indonesian	ADJ
ijtc-783	143	35	government	government	NOUN
ijtc-783	143	36	is	be	AUX
ijtc-783	143	37	increasingly	increasingly	ADV
ijtc-783	143	38	focused	focus	VERB
ijtc-783	143	39	on	on	ADP
ijtc-783	143	40	enhancing	enhance	VERB
ijtc-783	143	41	tax	tax	NOUN
ijtc-783	143	42	revenue	revenue	NOUN
ijtc-783	143	43	collection	collection	NOUN
ijtc-783	143	44	.	.	PUNCT
ijtc-783	144	1	hence	hence	ADV
ijtc-783	144	2	,	,	PUNCT
ijtc-783	144	3	issues	issue	NOUN
ijtc-783	144	4	related	relate	VERB
ijtc-783	144	5	to	to	ADP
ijtc-783	144	6	tax	tax	NOUN
ijtc-783	144	7	compliance	compliance	NOUN
ijtc-783	144	8	among	among	ADP
ijtc-783	144	9	government	government	NOUN
ijtc-783	144	10	treasurers	treasurer	NOUN
ijtc-783	144	11	become	become	VERB
ijtc-783	144	12	crucial	crucial	ADJ
ijtc-783	144	13	(	(	PUNCT
ijtc-783	144	14	satyadini	satyadini	PROPN
ijtc-783	144	15	et	et	PROPN
ijtc-783	144	16	al	al	PROPN
ijtc-783	144	17	.	.	PROPN
ijtc-783	144	18	,	,	PUNCT
ijtc-783	144	19	n.d	n.d	PROPN
ijtc-783	144	20	.	.	PROPN
ijtc-783	144	21	)	)	PUNCT
ijtc-783	144	22	.	.	PUNCT
ijtc-783	145	1	factors	factor	NOUN
ijtc-783	145	2	such	such	ADJ
ijtc-783	145	3	as	as	ADP
ijtc-783	145	4	a	a	DET
ijtc-783	145	5	poor	poor	ADJ
ijtc-783	145	6	understanding	understanding	NOUN
ijtc-783	145	7	of	of	ADP
ijtc-783	145	8	tax	tax	NOUN
ijtc-783	145	9	regulations	regulation	NOUN
ijtc-783	145	10	and	and	CCONJ
ijtc-783	145	11	challenges	challenge	NOUN
ijtc-783	145	12	in	in	ADP
ijtc-783	145	13	using	use	VERB
ijtc-783	145	14	tax	tax	NOUN
ijtc-783	145	15	-	-	PUNCT
ijtc-783	145	16	related	relate	VERB
ijtc-783	145	17	applications	application	NOUN
ijtc-783	145	18	can	can	AUX
ijtc-783	145	19	impede	impede	VERB
ijtc-783	145	20	the	the	DET
ijtc-783	145	21	government	government	NOUN
ijtc-783	145	22	's	's	PART
ijtc-783	145	23	efforts	effort	NOUN
ijtc-783	145	24	to	to	PART
ijtc-783	145	25	boost	boost	VERB
ijtc-783	145	26	tax	tax	NOUN
ijtc-783	145	27	revenue	revenue	NOUN
ijtc-783	145	28	.	.	PUNCT
ijtc-783	146	1	2	2	X
ijtc-783	146	2	)	)	PUNCT
ijtc-783	146	3	technology	technology	NOUN
ijtc-783	146	4	adoption	adoption	NOUN
ijtc-783	146	5	in	in	ADP
ijtc-783	146	6	taxation	taxation	NOUN
ijtc-783	146	7	:	:	PUNCT
ijtc-783	146	8	the	the	DET
ijtc-783	146	9	indonesian	indonesian	ADJ
ijtc-783	146	10	government	government	NOUN
ijtc-783	146	11	continues	continue	VERB
ijtc-783	146	12	to	to	PART
ijtc-783	146	13	develop	develop	VERB
ijtc-783	146	14	information	information	NOUN
ijtc-783	146	15	technology	technology	NOUN
ijtc-783	146	16	-	-	PUNCT
ijtc-783	146	17	based	base	VERB
ijtc-783	146	18	tax	tax	NOUN
ijtc-783	146	19	systems	system	NOUN
ijtc-783	146	20	.	.	PUNCT
ijtc-783	147	1	issues	issue	NOUN
ijtc-783	147	2	related	relate	VERB
ijtc-783	147	3	to	to	ADP
ijtc-783	147	4	the	the	DET
ijtc-783	147	5	information	information	NOUN
ijtc-783	147	6	technology	technology	NOUN
ijtc-783	147	7	proficiency	proficiency	NOUN
ijtc-783	147	8	of	of	ADP
ijtc-783	147	9	government	government	NOUN
ijtc-783	147	10	treasurers	treasurer	NOUN
ijtc-783	147	11	necessitate	necessitate	ADJ
ijtc-783	147	12	training	training	NOUN
ijtc-783	147	13	and	and	CCONJ
ijtc-783	147	14	skill	skill	NOUN
ijtc-783	147	15	development	development	NOUN
ijtc-783	147	16	in	in	ADP
ijtc-783	147	17	effectively	effectively	ADV
ijtc-783	147	18	managing	manage	VERB
ijtc-783	147	19	tax	tax	NOUN
ijtc-783	147	20	applications	application	NOUN
ijtc-783	147	21	.	.	PUNCT
ijtc-783	148	1	this	this	PRON
ijtc-783	148	2	relates	relate	VERB
ijtc-783	148	3	to	to	ADP
ijtc-783	148	4	the	the	DET
ijtc-783	148	5	modernization	modernization	NOUN
ijtc-783	148	6	of	of	ADP
ijtc-783	148	7	taxation	taxation	NOUN
ijtc-783	148	8	and	and	CCONJ
ijtc-783	148	9	the	the	DET
ijtc-783	148	10	drive	drive	NOUN
ijtc-783	148	11	for	for	ADP
ijtc-783	148	12	efficiency	efficiency	NOUN
ijtc-783	148	13	in	in	ADP
ijtc-783	148	14	tax	tax	NOUN
ijtc-783	148	15	collection	collection	NOUN
ijtc-783	148	16	(	(	PUNCT
ijtc-783	148	17	saragih	saragih	INTJ
ijtc-783	148	18	et	et	PROPN
ijtc-783	148	19	al	al	PROPN
ijtc-783	148	20	.	.	PROPN
ijtc-783	148	21	,	,	PUNCT
ijtc-783	148	22	2022	2022	NUM
ijtc-783	148	23	)	)	PUNCT
ijtc-783	148	24	.	.	PUNCT
ijtc-783	149	1	3	3	X
ijtc-783	149	2	)	)	PUNCT
ijtc-783	149	3	integration	integration	NOUN
ijtc-783	149	4	of	of	ADP
ijtc-783	149	5	central	central	ADJ
ijtc-783	149	6	and	and	CCONJ
ijtc-783	149	7	regional	regional	ADJ
ijtc-783	149	8	tax	tax	NOUN
ijtc-783	149	9	systems	system	NOUN
ijtc-783	149	10	:	:	PUNCT
ijtc-783	149	11	issues	issue	NOUN
ijtc-783	149	12	regarding	regard	VERB
ijtc-783	149	13	the	the	DET
ijtc-783	149	14	integration	integration	NOUN
ijtc-783	149	15	of	of	ADP
ijtc-783	149	16	tax	tax	NOUN
ijtc-783	149	17	systems	system	NOUN
ijtc-783	149	18	between	between	ADP
ijtc-783	149	19	the	the	DET
ijtc-783	149	20	central	central	ADJ
ijtc-783	149	21	and	and	CCONJ
ijtc-783	149	22	regional	regional	ADJ
ijtc-783	149	23	governments	government	NOUN
ijtc-783	149	24	are	be	AUX
ijtc-783	149	25	also	also	ADV
ijtc-783	149	26	critical	critical	ADJ
ijtc-783	149	27	.	.	PUNCT
ijtc-783	150	1	poor	poor	ADJ
ijtc-783	150	2	integration	integration	NOUN
ijtc-783	150	3	can	can	AUX
ijtc-783	150	4	lead	lead	VERB
ijtc-783	150	5	to	to	ADP
ijtc-783	150	6	potential	potential	ADJ
ijtc-783	150	7	tax	tax	NOUN
ijtc-783	150	8	revenue	revenue	NOUN
ijtc-783	150	9	losses	loss	NOUN
ijtc-783	150	10	,	,	PUNCT
ijtc-783	150	11	especially	especially	ADV
ijtc-783	150	12	in	in	ADP
ijtc-783	150	13	regional	regional	ADJ
ijtc-783	150	14	budget	budget	NOUN
ijtc-783	150	15	expenditure	expenditure	NOUN
ijtc-783	150	16	(	(	PUNCT
ijtc-783	150	17	rahman	rahman	PROPN
ijtc-783	150	18	,	,	PUNCT
ijtc-783	150	19	2020	2020	NUM
ijtc-783	150	20	)	)	PUNCT
ijtc-783	150	21	.	.	PUNCT
ijtc-783	151	1	4	4	X
ijtc-783	151	2	)	)	PUNCT
ijtc-783	151	3	education	education	NOUN
ijtc-783	151	4	and	and	CCONJ
ijtc-783	151	5	training	training	NOUN
ijtc-783	151	6	for	for	ADP
ijtc-783	151	7	government	government	NOUN
ijtc-783	151	8	treasurers	treasurer	NOUN
ijtc-783	151	9	:	:	PUNCT
ijtc-783	151	10	this	this	DET
ijtc-783	151	11	issue	issue	NOUN
ijtc-783	151	12	pertains	pertain	VERB
ijtc-783	151	13	to	to	ADP
ijtc-783	151	14	improving	improve	VERB
ijtc-783	151	15	the	the	DET
ijtc-783	151	16	quality	quality	NOUN
ijtc-783	151	17	and	and	CCONJ
ijtc-783	151	18	competence	competence	NOUN
ijtc-783	151	19	of	of	ADP
ijtc-783	151	20	government	government	NOUN
ijtc-783	151	21	treasurers	treasurer	NOUN
ijtc-783	151	22	regarding	regard	VERB
ijtc-783	151	23	tax	tax	NOUN
ijtc-783	151	24	regulations	regulation	NOUN
ijtc-783	151	25	(	(	PUNCT
ijtc-783	151	26	eichner	eichner	NOUN
ijtc-783	151	27	&	&	CCONJ
ijtc-783	151	28	pethig	pethig	NOUN
ijtc-783	151	29	,	,	PUNCT
ijtc-783	151	30	2018	2018	NUM
ijtc-783	151	31	)	)	PUNCT
ijtc-783	151	32	.	.	PUNCT
ijtc-783	152	1	enhanced	enhance	VERB
ijtc-783	152	2	training	training	NOUN
ijtc-783	152	3	and	and	CCONJ
ijtc-783	152	4	relevant	relevant	ADJ
ijtc-783	152	5	educational	educational	ADJ
ijtc-783	152	6	programs	program	NOUN
ijtc-783	152	7	can	can	AUX
ijtc-783	152	8	help	help	VERB
ijtc-783	152	9	improve	improve	VERB
ijtc-783	152	10	their	their	PRON
ijtc-783	152	11	understanding	understanding	NOUN
ijtc-783	152	12	of	of	ADP
ijtc-783	152	13	ever	ever	ADV
ijtc-783	152	14	-	-	PUNCT
ijtc-783	152	15	evolving	evolve	VERB
ijtc-783	152	16	tax	tax	NOUN
ijtc-783	152	17	regulations	regulation	NOUN
ijtc-783	152	18	.	.	PUNCT
ijtc-783	153	1	by	by	ADP
ijtc-783	153	2	identifying	identify	VERB
ijtc-783	153	3	and	and	CCONJ
ijtc-783	153	4	addressing	address	VERB
ijtc-783	153	5	these	these	DET
ijtc-783	153	6	factors	factor	NOUN
ijtc-783	153	7	,	,	PUNCT
ijtc-783	153	8	the	the	DET
ijtc-783	153	9	government	government	NOUN
ijtc-783	153	10	can	can	AUX
ijtc-783	153	11	enhance	enhance	VERB
ijtc-783	153	12	tax	tax	NOUN
ijtc-783	153	13	collection	collection	NOUN
ijtc-783	153	14	efficiency	efficiency	NOUN
ijtc-783	153	15	,	,	PUNCT
ijtc-783	153	16	reduce	reduce	VERB
ijtc-783	153	17	potential	potential	ADJ
ijtc-783	153	18	tax	tax	NOUN
ijtc-783	153	19	revenue	revenue	NOUN
ijtc-783	153	20	losses	loss	NOUN
ijtc-783	153	21	,	,	PUNCT
ijtc-783	153	22	and	and	CCONJ
ijtc-783	153	23	support	support	VERB
ijtc-783	153	24	sustainable	sustainable	ADJ
ijtc-783	153	25	national	national	ADJ
ijtc-783	153	26	development	development	NOUN
ijtc-783	153	27	.	.	PUNCT
ijtc-783	154	1	here	here	ADV
ijtc-783	154	2	is	be	AUX
ijtc-783	154	3	a	a	DET
ijtc-783	154	4	table	table	NOUN
ijtc-783	154	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-783	154	6	enhancing	enhance	VERB
ijtc-783	154	7	tax	tax	NOUN
ijtc-783	154	8	compliance	compliance	NOUN
ijtc-783	154	9	in	in	ADP
ijtc-783	154	10	indonesian	indonesian	ADJ
ijtc-783	154	11	government	government	NOUN
ijtc-783	154	12	institutions	institution	NOUN
ijtc-783	154	13	:	:	PUNCT
ijtc-783	154	14	identifying	identify	VERB
ijtc-783	154	15	and	and	CCONJ
ijtc-783	154	16	mitigating	mitigate	VERB
ijtc-783	154	17	inhibiting	inhibit	VERB
ijtc-783	154	18	factors	factor	NOUN
ijtc-783	154	19	silalahi	silalahi	NOUN
ijtc-783	154	20	175	175	NUM
ijtc-783	154	21	|	|	CCONJ
ijtc-783	154	22	ilomata	ilomata	PROPN
ijtc-783	154	23	international	international	ADJ
ijtc-783	154	24	journal	journal	NOUN
ijtc-783	154	25	of	of	ADP
ijtc-783	154	26	tax	tax	PROPN
ijtc-783	154	27	&	&	CCONJ
ijtc-783	154	28	accounting	accounting	PROPN
ijtc-783	154	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	154	30	depicting	depict	VERB
ijtc-783	154	31	the	the	DET
ijtc-783	154	32	cause	cause	VERB
ijtc-783	154	33	-	-	PUNCT
ijtc-783	154	34	and	and	CCONJ
ijtc-783	154	35	-	-	PUNCT
ijtc-783	154	36	effect	effect	NOUN
ijtc-783	154	37	relationships	relationship	NOUN
ijtc-783	154	38	between	between	ADP
ijtc-783	154	39	factors	factor	NOUN
ijtc-783	154	40	influencing	influence	VERB
ijtc-783	154	41	tax	tax	NOUN
ijtc-783	154	42	compliance	compliance	NOUN
ijtc-783	154	43	in	in	ADP
ijtc-783	154	44	government	government	NOUN
ijtc-783	154	45	institutions	institution	NOUN
ijtc-783	154	46	and	and	CCONJ
ijtc-783	154	47	the	the	DET
ijtc-783	154	48	corresponding	corresponding	ADJ
ijtc-783	154	49	mitigation	mitigation	NOUN
ijtc-783	154	50	strategies	strategy	NOUN
ijtc-783	154	51	:	:	PUNCT
ijtc-783	154	52	factors	factor	NOUN
ijtc-783	154	53	influencing	influence	VERB
ijtc-783	154	54	tax	tax	NOUN
ijtc-783	154	55	compliance	compliance	NOUN
ijtc-783	154	56	cause	cause	NOUN
ijtc-783	154	57	-	-	PUNCT
ijtc-783	154	58	and	and	CCONJ
ijtc-783	154	59	-	-	PUNCT
ijtc-783	154	60	effect	effect	NOUN
ijtc-783	154	61	relationship	relationship	NOUN
ijtc-783	154	62	mitigation	mitigation	NOUN
ijtc-783	154	63	strategies	strategy	NOUN
ijtc-783	154	64	knowledge	knowledge	NOUN
ijtc-783	154	65	of	of	ADP
ijtc-783	154	66	government	government	NOUN
ijtc-783	154	67	treasurers	treasurer	NOUN
ijtc-783	154	68	inadequate	inadequate	ADJ
ijtc-783	154	69	knowledge	knowledge	NOUN
ijtc-783	154	70	may	may	AUX
ijtc-783	154	71	reduce	reduce	VERB
ijtc-783	154	72	tax	tax	NOUN
ijtc-783	154	73	compliance	compliance	NOUN
ijtc-783	154	74	.	.	PUNCT
ijtc-783	155	1	tax	tax	NOUN
ijtc-783	155	2	education	education	NOUN
ijtc-783	155	3	and	and	CCONJ
ijtc-783	155	4	training	training	NOUN
ijtc-783	155	5	to	to	PART
ijtc-783	155	6	enhance	enhance	VERB
ijtc-783	155	7	tax	tax	NOUN
ijtc-783	155	8	understanding	understanding	NOUN
ijtc-783	155	9	.	.	PUNCT
ijtc-783	156	1	application	application	NOUN
ijtc-783	156	2	systems	system	NOUN
ijtc-783	156	3	difficulty	difficulty	NOUN
ijtc-783	156	4	in	in	ADP
ijtc-783	156	5	using	use	VERB
ijtc-783	156	6	tax	tax	NOUN
ijtc-783	156	7	applications	application	NOUN
ijtc-783	156	8	can	can	AUX
ijtc-783	156	9	lead	lead	VERB
ijtc-783	156	10	to	to	ADP
ijtc-783	156	11	errors	error	NOUN
ijtc-783	156	12	.	.	PUNCT
ijtc-783	157	1	efficient	efficient	ADJ
ijtc-783	157	2	technology	technology	NOUN
ijtc-783	157	3	use	use	NOUN
ijtc-783	157	4	and	and	CCONJ
ijtc-783	157	5	training	training	NOUN
ijtc-783	157	6	in	in	ADP
ijtc-783	157	7	application	application	NOUN
ijtc-783	157	8	usage	usage	NOUN
ijtc-783	157	9	.	.	PUNCT
ijtc-783	158	1	supervision	supervision	NOUN
ijtc-783	158	2	and	and	CCONJ
ijtc-783	158	3	auditing	auditing	NOUN
ijtc-783	158	4	stringent	stringent	ADJ
ijtc-783	158	5	supervision	supervision	NOUN
ijtc-783	158	6	and	and	CCONJ
ijtc-783	158	7	auditing	auditing	NOUN
ijtc-783	158	8	can	can	AUX
ijtc-783	158	9	encourage	encourage	VERB
ijtc-783	158	10	compliance	compliance	NOUN
ijtc-783	158	11	.	.	PUNCT
ijtc-783	159	1	regular	regular	ADJ
ijtc-783	159	2	supervision	supervision	NOUN
ijtc-783	159	3	and	and	CCONJ
ijtc-783	159	4	auditing	auditing	NOUN
ijtc-783	159	5	.	.	PUNCT
ijtc-783	160	1	penalties	penalty	NOUN
ijtc-783	160	2	strict	strict	ADJ
ijtc-783	160	3	penalties	penalty	NOUN
ijtc-783	160	4	can	can	AUX
ijtc-783	160	5	serve	serve	VERB
ijtc-783	160	6	as	as	ADP
ijtc-783	160	7	additional	additional	ADJ
ijtc-783	160	8	incentives	incentive	NOUN
ijtc-783	160	9	.	.	PUNCT
ijtc-783	161	1	appropriate	appropriate	ADJ
ijtc-783	161	2	penalties	penalty	NOUN
ijtc-783	161	3	for	for	ADP
ijtc-783	161	4	tax	tax	NOUN
ijtc-783	161	5	violations	violation	NOUN
ijtc-783	161	6	.	.	PUNCT
ijtc-783	162	1	technology	technology	NOUN
ijtc-783	162	2	use	use	NOUN
ijtc-783	162	3	of	of	ADP
ijtc-783	162	4	information	information	NOUN
ijtc-783	162	5	technology	technology	NOUN
ijtc-783	162	6	can	can	AUX
ijtc-783	162	7	simplify	simplify	VERB
ijtc-783	162	8	tax	tax	NOUN
ijtc-783	162	9	reporting	reporting	NOUN
ijtc-783	162	10	.	.	PUNCT
ijtc-783	163	1	leveraging	leverage	VERB
ijtc-783	163	2	information	information	NOUN
ijtc-783	163	3	technology	technology	NOUN
ijtc-783	163	4	for	for	ADP
ijtc-783	163	5	more	more	ADV
ijtc-783	163	6	efficient	efficient	ADJ
ijtc-783	163	7	tax	tax	NOUN
ijtc-783	163	8	processes	process	NOUN
ijtc-783	163	9	.	.	PUNCT
ijtc-783	164	1	transparency	transparency	NOUN
ijtc-783	164	2	and	and	CCONJ
ijtc-783	164	3	accountability	accountability	NOUN
ijtc-783	164	4	a	a	DET
ijtc-783	164	5	culture	culture	NOUN
ijtc-783	164	6	of	of	ADP
ijtc-783	164	7	transparency	transparency	NOUN
ijtc-783	164	8	can	can	AUX
ijtc-783	164	9	enhance	enhance	VERB
ijtc-783	164	10	tax	tax	NOUN
ijtc-783	164	11	obligation	obligation	NOUN
ijtc-783	164	12	fulfillment	fulfillment	NOUN
ijtc-783	164	13	.	.	PUNCT
ijtc-783	165	1	cultivating	cultivate	VERB
ijtc-783	165	2	a	a	DET
ijtc-783	165	3	culture	culture	NOUN
ijtc-783	165	4	of	of	ADP
ijtc-783	165	5	transparency	transparency	NOUN
ijtc-783	165	6	and	and	CCONJ
ijtc-783	165	7	accountability	accountability	NOUN
ijtc-783	165	8	within	within	ADP
ijtc-783	165	9	the	the	DET
ijtc-783	165	10	institution	institution	NOUN
ijtc-783	165	11	.	.	PUNCT
ijtc-783	166	1	management	management	NOUN
ijtc-783	166	2	support	support	NOUN
ijtc-783	166	3	management	management	NOUN
ijtc-783	166	4	support	support	NOUN
ijtc-783	166	5	can	can	AUX
ijtc-783	166	6	prioritize	prioritize	VERB
ijtc-783	166	7	tax	tax	NOUN
ijtc-783	166	8	compliance	compliance	NOUN
ijtc-783	166	9	.	.	PUNCT
ijtc-783	167	1	engaging	engage	VERB
ijtc-783	167	2	active	active	ADJ
ijtc-783	167	3	support	support	NOUN
ijtc-783	167	4	from	from	ADP
ijtc-783	167	5	top	top	ADJ
ijtc-783	167	6	-	-	PUNCT
ijtc-783	167	7	level	level	NOUN
ijtc-783	167	8	management	management	NOUN
ijtc-783	167	9	.	.	PUNCT
ijtc-783	168	1	tax	tax	NOUN
ijtc-783	168	2	consultation	consultation	NOUN
ijtc-783	168	3	tax	tax	NOUN
ijtc-783	168	4	consultation	consultation	NOUN
ijtc-783	168	5	can	can	AUX
ijtc-783	168	6	prevent	prevent	VERB
ijtc-783	168	7	errors	error	NOUN
ijtc-783	168	8	or	or	CCONJ
ijtc-783	168	9	tax	tax	NOUN
ijtc-783	168	10	mismatches	mismatch	NOUN
ijtc-783	168	11	.	.	PUNCT
ijtc-783	169	1	providing	provide	VERB
ijtc-783	169	2	access	access	NOUN
ijtc-783	169	3	to	to	PART
ijtc-783	169	4	consult	consult	VERB
ijtc-783	169	5	with	with	ADP
ijtc-783	169	6	tax	tax	NOUN
ijtc-783	169	7	authorities	authority	NOUN
ijtc-783	169	8	.	.	PUNCT
ijtc-783	170	1	this	this	DET
ijtc-783	170	2	table	table	NOUN
ijtc-783	170	3	illustrates	illustrate	VERB
ijtc-783	170	4	how	how	SCONJ
ijtc-783	170	5	each	each	DET
ijtc-783	170	6	factor	factor	NOUN
ijtc-783	170	7	affecting	affect	VERB
ijtc-783	170	8	tax	tax	NOUN
ijtc-783	170	9	compliance	compliance	NOUN
ijtc-783	170	10	in	in	ADP
ijtc-783	170	11	government	government	NOUN
ijtc-783	170	12	institutions	institution	NOUN
ijtc-783	170	13	is	be	AUX
ijtc-783	170	14	linked	link	VERB
ijtc-783	170	15	to	to	ADP
ijtc-783	170	16	compliance	compliance	NOUN
ijtc-783	170	17	levels	level	NOUN
ijtc-783	170	18	and	and	CCONJ
ijtc-783	170	19	the	the	DET
ijtc-783	170	20	appropriate	appropriate	ADJ
ijtc-783	170	21	mitigation	mitigation	NOUN
ijtc-783	170	22	strategies	strategy	NOUN
ijtc-783	170	23	for	for	ADP
ijtc-783	170	24	each	each	DET
ijtc-783	170	25	factor	factor	NOUN
ijtc-783	170	26	.	.	PUNCT
ijtc-783	171	1	conclusion	conclusion	NOUN
ijtc-783	171	2	in	in	ADP
ijtc-783	171	3	order	order	NOUN
ijtc-783	171	4	to	to	PART
ijtc-783	171	5	enhance	enhance	VERB
ijtc-783	171	6	tax	tax	NOUN
ijtc-783	171	7	compliance	compliance	NOUN
ijtc-783	171	8	in	in	ADP
ijtc-783	171	9	indonesian	indonesian	ADJ
ijtc-783	171	10	government	government	NOUN
ijtc-783	171	11	institutions	institution	NOUN
ijtc-783	171	12	,	,	PUNCT
ijtc-783	171	13	this	this	DET
ijtc-783	171	14	study	study	NOUN
ijtc-783	171	15	has	have	AUX
ijtc-783	171	16	identified	identify	VERB
ijtc-783	171	17	several	several	ADJ
ijtc-783	171	18	inhibiting	inhibit	VERB
ijtc-783	171	19	factors	factor	NOUN
ijtc-783	171	20	and	and	CCONJ
ijtc-783	171	21	formulated	formulate	VERB
ijtc-783	171	22	appropriate	appropriate	ADJ
ijtc-783	171	23	mitigation	mitigation	NOUN
ijtc-783	171	24	strategies	strategy	NOUN
ijtc-783	171	25	.	.	PUNCT
ijtc-783	172	1	these	these	DET
ijtc-783	172	2	factors	factor	NOUN
ijtc-783	172	3	include	include	VERB
ijtc-783	172	4	a	a	DET
ijtc-783	172	5	lack	lack	NOUN
ijtc-783	172	6	of	of	ADP
ijtc-783	172	7	understanding	understanding	NOUN
ijtc-783	172	8	of	of	ADP
ijtc-783	172	9	tax	tax	NOUN
ijtc-783	172	10	regulations	regulation	NOUN
ijtc-783	172	11	,	,	PUNCT
ijtc-783	172	12	difficulties	difficulty	NOUN
ijtc-783	172	13	in	in	ADP
ijtc-783	172	14	using	use	VERB
ijtc-783	172	15	tax	tax	NOUN
ijtc-783	172	16	applications	application	NOUN
ijtc-783	172	17	,	,	PUNCT
ijtc-783	172	18	and	and	CCONJ
ijtc-783	172	19	challenges	challenge	NOUN
ijtc-783	172	20	related	relate	VERB
ijtc-783	172	21	to	to	ADP
ijtc-783	172	22	information	information	NOUN
ijtc-783	172	23	technology	technology	NOUN
ijtc-783	172	24	proficiency	proficiency	NOUN
ijtc-783	172	25	(	(	PUNCT
ijtc-783	172	26	crocker	crocker	PROPN
ijtc-783	172	27	et	et	PROPN
ijtc-783	172	28	al	al	PROPN
ijtc-783	172	29	.	.	PROPN
ijtc-783	172	30	,	,	PUNCT
ijtc-783	172	31	2022	2022	NUM
ijtc-783	172	32	)	)	PUNCT
ijtc-783	172	33	.	.	PUNCT
ijtc-783	173	1	to	to	PART
ijtc-783	173	2	address	address	VERB
ijtc-783	173	3	these	these	DET
ijtc-783	173	4	barriers	barrier	NOUN
ijtc-783	173	5	,	,	PUNCT
ijtc-783	173	6	mitigation	mitigation	NOUN
ijtc-783	173	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	173	8	enhancing	enhance	VERB
ijtc-783	173	9	tax	tax	NOUN
ijtc-783	173	10	compliance	compliance	NOUN
ijtc-783	173	11	in	in	ADP
ijtc-783	173	12	indonesian	indonesian	ADJ
ijtc-783	173	13	government	government	NOUN
ijtc-783	173	14	institutions	institution	NOUN
ijtc-783	173	15	:	:	PUNCT
ijtc-783	173	16	identifying	identify	VERB
ijtc-783	173	17	and	and	CCONJ
ijtc-783	173	18	mitigating	mitigate	VERB
ijtc-783	173	19	inhibiting	inhibit	VERB
ijtc-783	173	20	factors	factor	NOUN
ijtc-783	173	21	silalahi	silalahi	NOUN
ijtc-783	173	22	176	176	NUM
ijtc-783	173	23	|	|	CCONJ
ijtc-783	173	24	ilomata	ilomata	PROPN
ijtc-783	173	25	international	international	ADJ
ijtc-783	173	26	journal	journal	NOUN
ijtc-783	173	27	of	of	ADP
ijtc-783	173	28	tax	tax	PROPN
ijtc-783	173	29	&	&	CCONJ
ijtc-783	173	30	accounting	account	VERB
ijtc-783	173	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	173	32	efforts	effort	NOUN
ijtc-783	173	33	such	such	ADJ
ijtc-783	173	34	as	as	ADP
ijtc-783	173	35	tax	tax	NOUN
ijtc-783	173	36	education	education	NOUN
ijtc-783	173	37	and	and	CCONJ
ijtc-783	173	38	training	training	NOUN
ijtc-783	173	39	,	,	PUNCT
ijtc-783	173	40	efficient	efficient	ADJ
ijtc-783	173	41	use	use	NOUN
ijtc-783	173	42	of	of	ADP
ijtc-783	173	43	information	information	NOUN
ijtc-783	173	44	technology	technology	NOUN
ijtc-783	173	45	,	,	PUNCT
ijtc-783	173	46	strict	strict	ADJ
ijtc-783	173	47	supervision	supervision	NOUN
ijtc-783	173	48	and	and	CCONJ
ijtc-783	173	49	auditing	auditing	NOUN
ijtc-783	173	50	,	,	PUNCT
ijtc-783	173	51	appropriate	appropriate	ADJ
ijtc-783	173	52	penalties	penalty	NOUN
ijtc-783	173	53	for	for	ADP
ijtc-783	173	54	tax	tax	NOUN
ijtc-783	173	55	violations	violation	NOUN
ijtc-783	173	56	,	,	PUNCT
ijtc-783	173	57	increased	increase	VERB
ijtc-783	173	58	transparency	transparency	NOUN
ijtc-783	173	59	and	and	CCONJ
ijtc-783	173	60	accountability	accountability	NOUN
ijtc-783	173	61	,	,	PUNCT
ijtc-783	173	62	top	top	ADJ
ijtc-783	173	63	-	-	PUNCT
ijtc-783	173	64	level	level	NOUN
ijtc-783	173	65	management	management	NOUN
ijtc-783	173	66	support	support	NOUN
ijtc-783	173	67	,	,	PUNCT
ijtc-783	173	68	and	and	CCONJ
ijtc-783	173	69	access	access	NOUN
ijtc-783	173	70	to	to	ADP
ijtc-783	173	71	tax	tax	NOUN
ijtc-783	173	72	consultation	consultation	NOUN
ijtc-783	173	73	are	be	AUX
ijtc-783	173	74	needed	need	VERB
ijtc-783	173	75	.	.	PUNCT
ijtc-783	174	1	in	in	ADP
ijtc-783	174	2	conclusion	conclusion	NOUN
ijtc-783	174	3	,	,	PUNCT
ijtc-783	174	4	tax	tax	NOUN
ijtc-783	174	5	compliance	compliance	NOUN
ijtc-783	174	6	in	in	ADP
ijtc-783	174	7	indonesian	indonesian	ADJ
ijtc-783	174	8	government	government	NOUN
ijtc-783	174	9	institutions	institution	NOUN
ijtc-783	174	10	is	be	AUX
ijtc-783	174	11	of	of	ADP
ijtc-783	174	12	paramount	paramount	ADJ
ijtc-783	174	13	importance	importance	NOUN
ijtc-783	174	14	for	for	ADP
ijtc-783	174	15	the	the	DET
ijtc-783	174	16	country	country	NOUN
ijtc-783	174	17	's	's	PART
ijtc-783	174	18	economic	economic	ADJ
ijtc-783	174	19	stability	stability	NOUN
ijtc-783	174	20	,	,	PUNCT
ijtc-783	174	21	development	development	NOUN
ijtc-783	174	22	,	,	PUNCT
ijtc-783	174	23	and	and	CCONJ
ijtc-783	174	24	overall	overall	ADJ
ijtc-783	174	25	welfare	welfare	NOUN
ijtc-783	174	26	.	.	PUNCT
ijtc-783	175	1	this	this	DET
ijtc-783	175	2	article	article	NOUN
ijtc-783	175	3	has	have	AUX
ijtc-783	175	4	highlighted	highlight	VERB
ijtc-783	175	5	several	several	ADJ
ijtc-783	175	6	key	key	ADJ
ijtc-783	175	7	points	point	NOUN
ijtc-783	175	8	:	:	PUNCT
ijtc-783	175	9	1	1	NUM
ijtc-783	175	10	)	)	PUNCT
ijtc-783	175	11	tax	tax	NOUN
ijtc-783	175	12	compliance	compliance	NOUN
ijtc-783	175	13	is	be	AUX
ijtc-783	175	14	crucial	crucial	ADJ
ijtc-783	175	15	for	for	ADP
ijtc-783	175	16	generating	generate	VERB
ijtc-783	175	17	government	government	NOUN
ijtc-783	175	18	revenue	revenue	NOUN
ijtc-783	175	19	,	,	PUNCT
ijtc-783	175	20	supporting	support	VERB
ijtc-783	175	21	public	public	ADJ
ijtc-783	175	22	services	service	NOUN
ijtc-783	175	23	,	,	PUNCT
ijtc-783	175	24	and	and	CCONJ
ijtc-783	175	25	ensuring	ensure	VERB
ijtc-783	175	26	fiscal	fiscal	ADJ
ijtc-783	175	27	stability	stability	NOUN
ijtc-783	175	28	.	.	PUNCT
ijtc-783	176	1	2	2	X
ijtc-783	176	2	)	)	PUNCT
ijtc-783	176	3	enhancing	enhance	VERB
ijtc-783	176	4	tax	tax	NOUN
ijtc-783	176	5	compliance	compliance	NOUN
ijtc-783	176	6	among	among	ADP
ijtc-783	176	7	government	government	NOUN
ijtc-783	176	8	treasurers	treasurer	NOUN
ijtc-783	176	9	is	be	AUX
ijtc-783	176	10	essential	essential	ADJ
ijtc-783	176	11	,	,	PUNCT
ijtc-783	176	12	as	as	SCONJ
ijtc-783	176	13	they	they	PRON
ijtc-783	176	14	play	play	VERB
ijtc-783	176	15	a	a	DET
ijtc-783	176	16	pivotal	pivotal	ADJ
ijtc-783	176	17	role	role	NOUN
ijtc-783	176	18	in	in	ADP
ijtc-783	176	19	managing	manage	VERB
ijtc-783	176	20	the	the	DET
ijtc-783	176	21	finances	finance	NOUN
ijtc-783	176	22	of	of	ADP
ijtc-783	176	23	both	both	CCONJ
ijtc-783	176	24	the	the	DET
ijtc-783	176	25	central	central	ADJ
ijtc-783	176	26	government	government	NOUN
ijtc-783	176	27	and	and	CCONJ
ijtc-783	176	28	local	local	ADJ
ijtc-783	176	29	governments	government	NOUN
ijtc-783	176	30	.	.	PUNCT
ijtc-783	177	1	3	3	X
ijtc-783	177	2	)	)	PUNCT
ijtc-783	177	3	recent	recent	ADJ
ijtc-783	177	4	efforts	effort	NOUN
ijtc-783	177	5	to	to	PART
ijtc-783	177	6	improve	improve	VERB
ijtc-783	177	7	tax	tax	NOUN
ijtc-783	177	8	compliance	compliance	NOUN
ijtc-783	177	9	include	include	VERB
ijtc-783	177	10	streamlining	streamline	VERB
ijtc-783	177	11	tax	tax	NOUN
ijtc-783	177	12	regulations	regulation	NOUN
ijtc-783	177	13	,	,	PUNCT
ijtc-783	177	14	improving	improve	VERB
ijtc-783	177	15	tax	tax	NOUN
ijtc-783	177	16	collection	collection	NOUN
ijtc-783	177	17	processes	process	NOUN
ijtc-783	177	18	,	,	PUNCT
ijtc-783	177	19	raising	raise	VERB
ijtc-783	177	20	awareness	awareness	NOUN
ijtc-783	177	21	about	about	ADP
ijtc-783	177	22	tax	tax	NOUN
ijtc-783	177	23	obligations	obligation	NOUN
ijtc-783	177	24	,	,	PUNCT
ijtc-783	177	25	and	and	CCONJ
ijtc-783	177	26	implementing	implement	VERB
ijtc-783	177	27	penalties	penalty	NOUN
ijtc-783	177	28	for	for	ADP
ijtc-783	177	29	non	non	ADJ
ijtc-783	177	30	-	-	NOUN
ijtc-783	177	31	compliance	compliance	NOUN
ijtc-783	177	32	.	.	PUNCT
ijtc-783	178	1	4	4	X
ijtc-783	178	2	)	)	PUNCT
ijtc-783	178	3	factors	factor	NOUN
ijtc-783	178	4	influencing	influence	VERB
ijtc-783	178	5	tax	tax	NOUN
ijtc-783	178	6	compliance	compliance	NOUN
ijtc-783	178	7	among	among	ADP
ijtc-783	178	8	government	government	NOUN
ijtc-783	178	9	treasurers	treasurer	NOUN
ijtc-783	178	10	include	include	VERB
ijtc-783	178	11	knowledge	knowledge	NOUN
ijtc-783	178	12	gaps	gap	NOUN
ijtc-783	178	13	,	,	PUNCT
ijtc-783	178	14	challenges	challenge	NOUN
ijtc-783	178	15	in	in	ADP
ijtc-783	178	16	using	use	VERB
ijtc-783	178	17	tax	tax	NOUN
ijtc-783	178	18	applications	application	NOUN
ijtc-783	178	19	,	,	PUNCT
ijtc-783	178	20	issues	issue	NOUN
ijtc-783	178	21	related	relate	VERB
ijtc-783	178	22	to	to	ADP
ijtc-783	178	23	information	information	NOUN
ijtc-783	178	24	technology	technology	NOUN
ijtc-783	178	25	proficiency	proficiency	NOUN
ijtc-783	178	26	,	,	PUNCT
ijtc-783	178	27	integration	integration	NOUN
ijtc-783	178	28	of	of	ADP
ijtc-783	178	29	tax	tax	NOUN
ijtc-783	178	30	systems	system	NOUN
ijtc-783	178	31	,	,	PUNCT
ijtc-783	178	32	and	and	CCONJ
ijtc-783	178	33	the	the	DET
ijtc-783	178	34	need	need	NOUN
ijtc-783	178	35	for	for	ADP
ijtc-783	178	36	education	education	NOUN
ijtc-783	178	37	and	and	CCONJ
ijtc-783	178	38	training	training	NOUN
ijtc-783	178	39	.	.	PUNCT
ijtc-783	179	1	5	5	X
ijtc-783	179	2	)	)	PUNCT
ijtc-783	179	3	mitigation	mitigation	NOUN
ijtc-783	179	4	strategies	strategy	NOUN
ijtc-783	179	5	for	for	ADP
ijtc-783	179	6	these	these	DET
ijtc-783	179	7	factors	factor	NOUN
ijtc-783	179	8	include	include	VERB
ijtc-783	179	9	tax	tax	NOUN
ijtc-783	179	10	education	education	NOUN
ijtc-783	179	11	and	and	CCONJ
ijtc-783	179	12	training	training	NOUN
ijtc-783	179	13	,	,	PUNCT
ijtc-783	179	14	efficient	efficient	ADJ
ijtc-783	179	15	technology	technology	NOUN
ijtc-783	179	16	use	use	NOUN
ijtc-783	179	17	,	,	PUNCT
ijtc-783	179	18	regular	regular	ADJ
ijtc-783	179	19	supervision	supervision	NOUN
ijtc-783	179	20	and	and	CCONJ
ijtc-783	179	21	auditing	auditing	NOUN
ijtc-783	179	22	,	,	PUNCT
ijtc-783	179	23	appropriate	appropriate	ADJ
ijtc-783	179	24	penalties	penalty	NOUN
ijtc-783	179	25	,	,	PUNCT
ijtc-783	179	26	leveraging	leverage	VERB
ijtc-783	179	27	information	information	NOUN
ijtc-783	179	28	technology	technology	NOUN
ijtc-783	179	29	,	,	PUNCT
ijtc-783	179	30	fostering	foster	VERB
ijtc-783	179	31	transparency	transparency	NOUN
ijtc-783	179	32	and	and	CCONJ
ijtc-783	179	33	accountability	accountability	NOUN
ijtc-783	179	34	,	,	PUNCT
ijtc-783	179	35	engaging	engage	VERB
ijtc-783	179	36	top	top	ADJ
ijtc-783	179	37	-	-	PUNCT
ijtc-783	179	38	level	level	NOUN
ijtc-783	179	39	management	management	NOUN
ijtc-783	179	40	support	support	NOUN
ijtc-783	179	41	,	,	PUNCT
ijtc-783	179	42	and	and	CCONJ
ijtc-783	179	43	providing	provide	VERB
ijtc-783	179	44	access	access	NOUN
ijtc-783	179	45	to	to	ADP
ijtc-783	179	46	tax	tax	NOUN
ijtc-783	179	47	consultation	consultation	NOUN
ijtc-783	179	48	.	.	PUNCT
ijtc-783	180	1	addressing	address	VERB
ijtc-783	180	2	the	the	DET
ijtc-783	180	3	inhibiting	inhibit	VERB
ijtc-783	180	4	factors	factor	NOUN
ijtc-783	180	5	of	of	ADP
ijtc-783	180	6	tax	tax	NOUN
ijtc-783	180	7	compliance	compliance	NOUN
ijtc-783	180	8	in	in	ADP
ijtc-783	180	9	government	government	NOUN
ijtc-783	180	10	institutions	institution	NOUN
ijtc-783	180	11	is	be	AUX
ijtc-783	180	12	essential	essential	ADJ
ijtc-783	180	13	to	to	PART
ijtc-783	180	14	maximize	maximize	VERB
ijtc-783	180	15	tax	tax	NOUN
ijtc-783	180	16	revenue	revenue	NOUN
ijtc-783	180	17	collection	collection	NOUN
ijtc-783	180	18	,	,	PUNCT
ijtc-783	180	19	support	support	NOUN
ijtc-783	180	20	sustainable	sustainable	ADJ
ijtc-783	180	21	economic	economic	ADJ
ijtc-783	180	22	development	development	NOUN
ijtc-783	180	23	,	,	PUNCT
ijtc-783	180	24	and	and	CCONJ
ijtc-783	180	25	ensure	ensure	VERB
ijtc-783	180	26	the	the	DET
ijtc-783	180	27	efficient	efficient	ADJ
ijtc-783	180	28	allocation	allocation	NOUN
ijtc-783	180	29	of	of	ADP
ijtc-783	180	30	resources	resource	NOUN
ijtc-783	180	31	in	in	ADP
ijtc-783	180	32	indonesia	indonesia	PROPN
ijtc-783	180	33	.	.	PUNCT
ijtc-783	181	1	implementing	implement	VERB
ijtc-783	181	2	these	these	DET
ijtc-783	181	3	mitigation	mitigation	NOUN
ijtc-783	181	4	strategies	strategy	NOUN
ijtc-783	181	5	can	can	AUX
ijtc-783	181	6	contribute	contribute	VERB
ijtc-783	181	7	to	to	ADP
ijtc-783	181	8	achieving	achieve	VERB
ijtc-783	181	9	these	these	DET
ijtc-783	181	10	goals	goal	NOUN
ijtc-783	181	11	and	and	CCONJ
ijtc-783	181	12	promoting	promote	VERB
ijtc-783	181	13	a	a	DET
ijtc-783	181	14	culture	culture	NOUN
ijtc-783	181	15	of	of	ADP
ijtc-783	181	16	tax	tax	NOUN
ijtc-783	181	17	compliance	compliance	NOUN
ijtc-783	181	18	within	within	ADP
ijtc-783	181	19	government	government	NOUN
ijtc-783	181	20	entities	entity	NOUN
ijtc-783	181	21	(	(	PUNCT
ijtc-783	181	22	herawaty	herawaty	NOUN
ijtc-783	181	23	,	,	PUNCT
ijtc-783	181	24	2021	2021	NUM
ijtc-783	181	25	)	)	PUNCT
ijtc-783	181	26	.	.	PUNCT
ijtc-783	182	1	improving	improve	VERB
ijtc-783	182	2	tax	tax	NOUN
ijtc-783	182	3	compliance	compliance	NOUN
ijtc-783	182	4	in	in	ADP
ijtc-783	182	5	indonesian	indonesian	ADJ
ijtc-783	182	6	government	government	NOUN
ijtc-783	182	7	institutions	institution	NOUN
ijtc-783	182	8	is	be	AUX
ijtc-783	182	9	a	a	DET
ijtc-783	182	10	crucial	crucial	ADJ
ijtc-783	182	11	step	step	NOUN
ijtc-783	182	12	in	in	ADP
ijtc-783	182	13	supporting	support	VERB
ijtc-783	182	14	economic	economic	ADJ
ijtc-783	182	15	stability	stability	NOUN
ijtc-783	182	16	,	,	PUNCT
ijtc-783	182	17	national	national	ADJ
ijtc-783	182	18	development	development	NOUN
ijtc-783	182	19	,	,	PUNCT
ijtc-783	182	20	and	and	CCONJ
ijtc-783	182	21	the	the	DET
ijtc-783	182	22	general	general	ADJ
ijtc-783	182	23	welfare	welfare	NOUN
ijtc-783	182	24	.	.	PUNCT
ijtc-783	183	1	by	by	ADP
ijtc-783	183	2	identifying	identify	VERB
ijtc-783	183	3	inhibiting	inhibit	VERB
ijtc-783	183	4	factors	factor	NOUN
ijtc-783	183	5	and	and	CCONJ
ijtc-783	183	6	implementing	implement	VERB
ijtc-783	183	7	suitable	suitable	ADJ
ijtc-783	183	8	mitigation	mitigation	NOUN
ijtc-783	183	9	strategies	strategy	NOUN
ijtc-783	183	10	,	,	PUNCT
ijtc-783	183	11	it	it	PRON
ijtc-783	183	12	is	be	AUX
ijtc-783	183	13	hoped	hope	VERB
ijtc-783	183	14	that	that	SCONJ
ijtc-783	183	15	government	government	NOUN
ijtc-783	183	16	institutions	institution	NOUN
ijtc-783	183	17	can	can	AUX
ijtc-783	183	18	be	be	AUX
ijtc-783	183	19	more	more	ADV
ijtc-783	183	20	effective	effective	ADJ
ijtc-783	183	21	in	in	ADP
ijtc-783	183	22	fulfilling	fulfil	VERB
ijtc-783	183	23	their	their	PRON
ijtc-783	183	24	tax	tax	NOUN
ijtc-783	183	25	obligations	obligation	NOUN
ijtc-783	183	26	(	(	PUNCT
ijtc-783	183	27	rosadi	rosadi	NOUN
ijtc-783	183	28	,	,	PUNCT
ijtc-783	183	29	2015	2015	NUM
ijtc-783	183	30	)	)	PUNCT
ijtc-783	183	31	.	.	PUNCT
ijtc-783	184	1	these	these	DET
ijtc-783	184	2	efforts	effort	NOUN
ijtc-783	184	3	will	will	AUX
ijtc-783	184	4	have	have	VERB
ijtc-783	184	5	a	a	DET
ijtc-783	184	6	positive	positive	ADJ
ijtc-783	184	7	impact	impact	NOUN
ijtc-783	184	8	on	on	ADP
ijtc-783	184	9	tax	tax	NOUN
ijtc-783	184	10	revenue	revenue	NOUN
ijtc-783	184	11	,	,	PUNCT
ijtc-783	184	12	sustainable	sustainable	ADJ
ijtc-783	184	13	economic	economic	ADJ
ijtc-783	184	14	development	development	NOUN
ijtc-783	184	15	,	,	PUNCT
ijtc-783	184	16	and	and	CCONJ
ijtc-783	184	17	efficient	efficient	ADJ
ijtc-783	184	18	resource	resource	NOUN
ijtc-783	184	19	allocation	allocation	NOUN
ijtc-783	184	20	in	in	ADP
ijtc-783	184	21	indonesia	indonesia	PROPN
ijtc-783	184	22	.	.	PUNCT
ijtc-783	185	1	thus	thus	ADV
ijtc-783	185	2	,	,	PUNCT
ijtc-783	185	3	the	the	DET
ijtc-783	185	4	role	role	NOUN
ijtc-783	185	5	of	of	ADP
ijtc-783	185	6	tax	tax	NOUN
ijtc-783	185	7	compliance	compliance	NOUN
ijtc-783	185	8	in	in	ADP
ijtc-783	185	9	government	government	NOUN
ijtc-783	185	10	institutions	institution	NOUN
ijtc-783	185	11	is	be	AUX
ijtc-783	185	12	not	not	PART
ijtc-783	185	13	only	only	ADV
ijtc-783	185	14	a	a	DET
ijtc-783	185	15	legal	legal	ADJ
ijtc-783	185	16	obligation	obligation	NOUN
ijtc-783	185	17	but	but	CCONJ
ijtc-783	185	18	also	also	ADV
ijtc-783	185	19	a	a	DET
ijtc-783	185	20	foundation	foundation	NOUN
ijtc-783	185	21	for	for	ADP
ijtc-783	185	22	economic	economic	ADJ
ijtc-783	185	23	stability	stability	NOUN
ijtc-783	185	24	,	,	PUNCT
ijtc-783	185	25	social	social	ADJ
ijtc-783	185	26	welfare	welfare	NOUN
ijtc-783	185	27	,	,	PUNCT
ijtc-783	185	28	and	and	CCONJ
ijtc-783	185	29	international	international	ADJ
ijtc-783	185	30	credibility	credibility	NOUN
ijtc-783	185	31	.	.	PUNCT
ijtc-783	186	1	regarding	regard	VERB
ijtc-783	186	2	the	the	DET
ijtc-783	186	3	research	research	NOUN
ijtc-783	186	4	titled	title	VERB
ijtc-783	186	5	"	"	PUNCT
ijtc-783	186	6	enhancing	enhance	VERB
ijtc-783	186	7	tax	tax	NOUN
ijtc-783	186	8	compliance	compliance	NOUN
ijtc-783	186	9	in	in	ADP
ijtc-783	186	10	indonesian	indonesian	ADJ
ijtc-783	186	11	government	government	NOUN
ijtc-783	186	12	institutions	institution	NOUN
ijtc-783	186	13	:	:	PUNCT
ijtc-783	186	14	identifying	identify	VERB
ijtc-783	186	15	and	and	CCONJ
ijtc-783	186	16	mitigating	mitigate	VERB
ijtc-783	186	17	inhibiting	inhibit	VERB
ijtc-783	186	18	factors	factor	NOUN
ijtc-783	186	19	,	,	PUNCT
ijtc-783	186	20	"	"	PUNCT
ijtc-783	186	21	here	here	ADV
ijtc-783	186	22	are	be	AUX
ijtc-783	186	23	the	the	DET
ijtc-783	186	24	answers	answer	NOUN
ijtc-783	186	25	to	to	ADP
ijtc-783	186	26	the	the	DET
ijtc-783	186	27	three	three	NUM
ijtc-783	186	28	research	research	NOUN
ijtc-783	186	29	questions	question	NOUN
ijtc-783	186	30	posed	pose	VERB
ijtc-783	186	31	:	:	PUNCT
ijtc-783	186	32	1	1	X
ijtc-783	186	33	)	)	PUNCT
ijtc-783	186	34	research	research	NOUN
ijtc-783	186	35	question	question	NOUN
ijtc-783	186	36	1	1	NUM
ijtc-783	186	37	:	:	PUNCT
ijtc-783	186	38	what	what	PRON
ijtc-783	186	39	are	be	AUX
ijtc-783	186	40	the	the	DET
ijtc-783	186	41	primary	primary	ADJ
ijtc-783	186	42	factors	factor	NOUN
ijtc-783	186	43	inhibiting	inhibit	VERB
ijtc-783	186	44	tax	tax	NOUN
ijtc-783	186	45	compliance	compliance	NOUN
ijtc-783	186	46	in	in	ADP
ijtc-783	186	47	indonesian	indonesian	ADJ
ijtc-783	186	48	government	government	NOUN
ijtc-783	186	49	institutions	institution	NOUN
ijtc-783	186	50	,	,	PUNCT
ijtc-783	186	51	and	and	CCONJ
ijtc-783	186	52	how	how	SCONJ
ijtc-783	186	53	do	do	AUX
ijtc-783	186	54	these	these	DET
ijtc-783	186	55	factors	factor	NOUN
ijtc-783	186	56	affect	affect	VERB
ijtc-783	186	57	the	the	DET
ijtc-783	186	58	government	government	NOUN
ijtc-783	186	59	's	's	PART
ijtc-783	186	60	ability	ability	NOUN
ijtc-783	186	61	to	to	PART
ijtc-783	186	62	support	support	VERB
ijtc-783	186	63	sustainable	sustainable	ADJ
ijtc-783	186	64	economic	economic	ADJ
ijtc-783	186	65	growth	growth	NOUN
ijtc-783	186	66	and	and	CCONJ
ijtc-783	186	67	reduce	reduce	VERB
ijtc-783	186	68	poverty	poverty	NOUN
ijtc-783	186	69	levels	level	NOUN
ijtc-783	186	70	?	?	PUNCT
ijtc-783	187	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	187	2	enhancing	enhance	VERB
ijtc-783	187	3	tax	tax	NOUN
ijtc-783	187	4	compliance	compliance	NOUN
ijtc-783	187	5	in	in	ADP
ijtc-783	187	6	indonesian	indonesian	ADJ
ijtc-783	187	7	government	government	NOUN
ijtc-783	187	8	institutions	institution	NOUN
ijtc-783	187	9	:	:	PUNCT
ijtc-783	187	10	identifying	identify	VERB
ijtc-783	187	11	and	and	CCONJ
ijtc-783	187	12	mitigating	mitigate	VERB
ijtc-783	187	13	inhibiting	inhibit	VERB
ijtc-783	187	14	factors	factor	NOUN
ijtc-783	187	15	silalahi	silalahi	VERB
ijtc-783	187	16	177	177	NUM
ijtc-783	187	17	|	|	CCONJ
ijtc-783	187	18	ilomata	ilomata	ADJ
ijtc-783	187	19	international	international	ADJ
ijtc-783	187	20	journal	journal	NOUN
ijtc-783	187	21	of	of	ADP
ijtc-783	187	22	tax	tax	PROPN
ijtc-783	187	23	&	&	CCONJ
ijtc-783	187	24	accounting	accounting	PROPN
ijtc-783	187	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-783	187	26	the	the	DET
ijtc-783	187	27	primary	primary	ADJ
ijtc-783	187	28	factors	factor	NOUN
ijtc-783	187	29	inhibiting	inhibit	VERB
ijtc-783	187	30	tax	tax	NOUN
ijtc-783	187	31	compliance	compliance	NOUN
ijtc-783	187	32	in	in	ADP
ijtc-783	187	33	indonesian	indonesian	ADJ
ijtc-783	187	34	government	government	NOUN
ijtc-783	187	35	institutions	institution	NOUN
ijtc-783	187	36	include	include	VERB
ijtc-783	187	37	a	a	DET
ijtc-783	187	38	lack	lack	NOUN
ijtc-783	187	39	of	of	ADP
ijtc-783	187	40	understanding	understanding	NOUN
ijtc-783	187	41	of	of	ADP
ijtc-783	187	42	tax	tax	NOUN
ijtc-783	187	43	regulations	regulation	NOUN
ijtc-783	187	44	,	,	PUNCT
ijtc-783	187	45	difficulties	difficulty	NOUN
ijtc-783	187	46	in	in	ADP
ijtc-783	187	47	using	use	VERB
ijtc-783	187	48	tax	tax	NOUN
ijtc-783	187	49	applications	application	NOUN
ijtc-783	187	50	,	,	PUNCT
ijtc-783	187	51	corrupt	corrupt	ADJ
ijtc-783	187	52	practices	practice	NOUN
ijtc-783	187	53	,	,	PUNCT
ijtc-783	187	54	and	and	CCONJ
ijtc-783	187	55	challenges	challenge	NOUN
ijtc-783	187	56	related	relate	VERB
ijtc-783	187	57	to	to	ADP
ijtc-783	187	58	information	information	NOUN
ijtc-783	187	59	technology	technology	NOUN
ijtc-783	187	60	proficiency	proficiency	NOUN
ijtc-783	187	61	(	(	PUNCT
ijtc-783	187	62	hadipryanto	hadipryanto	NOUN
ijtc-783	187	63	et	et	PROPN
ijtc-783	187	64	al	al	PROPN
ijtc-783	187	65	.	.	PROPN
ijtc-783	187	66	,	,	PUNCT
ijtc-783	187	67	2023	2023	NUM
ijtc-783	187	68	)	)	PUNCT
ijtc-783	187	69	.	.	PUNCT
ijtc-783	188	1	the	the	DET
ijtc-783	188	2	impact	impact	NOUN
ijtc-783	188	3	of	of	ADP
ijtc-783	188	4	these	these	DET
ijtc-783	188	5	factors	factor	NOUN
ijtc-783	188	6	is	be	AUX
ijtc-783	188	7	a	a	DET
ijtc-783	188	8	reduction	reduction	NOUN
ijtc-783	188	9	in	in	ADP
ijtc-783	188	10	state	state	NOUN
ijtc-783	188	11	revenue	revenue	NOUN
ijtc-783	188	12	,	,	PUNCT
ijtc-783	188	13	which	which	PRON
ijtc-783	188	14	can	can	AUX
ijtc-783	188	15	directly	directly	ADV
ijtc-783	188	16	affect	affect	VERB
ijtc-783	188	17	the	the	DET
ijtc-783	188	18	government	government	NOUN
ijtc-783	188	19	's	's	PART
ijtc-783	188	20	capacity	capacity	NOUN
ijtc-783	188	21	to	to	PART
ijtc-783	188	22	support	support	VERB
ijtc-783	188	23	sustainable	sustainable	ADJ
ijtc-783	188	24	economic	economic	ADJ
ijtc-783	188	25	growth	growth	NOUN
ijtc-783	188	26	and	and	CCONJ
ijtc-783	188	27	reduce	reduce	VERB
ijtc-783	188	28	poverty	poverty	NOUN
ijtc-783	188	29	levels	level	NOUN
ijtc-783	188	30	.	.	PUNCT
ijtc-783	189	1	additionally	additionally	ADV
ijtc-783	189	2	,	,	PUNCT
ijtc-783	189	3	the	the	DET
ijtc-783	189	4	decrease	decrease	NOUN
ijtc-783	189	5	in	in	ADP
ijtc-783	189	6	revenue	revenue	NOUN
ijtc-783	189	7	can	can	AUX
ijtc-783	189	8	hinder	hinder	VERB
ijtc-783	189	9	the	the	DET
ijtc-783	189	10	government	government	NOUN
ijtc-783	189	11	's	's	PART
ijtc-783	189	12	ability	ability	NOUN
ijtc-783	189	13	to	to	PART
ijtc-783	189	14	provide	provide	VERB
ijtc-783	189	15	essential	essential	ADJ
ijtc-783	189	16	public	public	ADJ
ijtc-783	189	17	services	service	NOUN
ijtc-783	189	18	to	to	PART
ijtc-783	189	19	address	address	VERB
ijtc-783	189	20	poverty	poverty	NOUN
ijtc-783	189	21	-	-	PUNCT
ijtc-783	189	22	related	relate	VERB
ijtc-783	189	23	issues	issue	NOUN
ijtc-783	189	24	.	.	PUNCT
ijtc-783	190	1	2	2	X
ijtc-783	190	2	)	)	PUNCT
ijtc-783	190	3	research	research	NOUN
ijtc-783	190	4	question	question	NOUN
ijtc-783	190	5	2	2	NUM
ijtc-783	190	6	:	:	PUNCT
ijtc-783	190	7	to	to	ADP
ijtc-783	190	8	what	what	DET
ijtc-783	190	9	extent	extent	NOUN
ijtc-783	190	10	do	do	AUX
ijtc-783	190	11	the	the	DET
ijtc-783	190	12	impacts	impact	NOUN
ijtc-783	190	13	of	of	ADP
ijtc-783	190	14	these	these	DET
ijtc-783	190	15	factors	factor	NOUN
ijtc-783	190	16	inhibiting	inhibit	VERB
ijtc-783	190	17	tax	tax	NOUN
ijtc-783	190	18	compliance	compliance	NOUN
ijtc-783	190	19	affect	affect	VERB
ijtc-783	190	20	significant	significant	ADJ
ijtc-783	190	21	state	state	NOUN
ijtc-783	190	22	revenue	revenue	NOUN
ijtc-783	190	23	,	,	PUNCT
ijtc-783	190	24	effective	effective	ADJ
ijtc-783	190	25	income	income	NOUN
ijtc-783	190	26	inequality	inequality	NOUN
ijtc-783	190	27	management	management	NOUN
ijtc-783	190	28	,	,	PUNCT
ijtc-783	190	29	and	and	CCONJ
ijtc-783	190	30	the	the	DET
ijtc-783	190	31	achievement	achievement	NOUN
ijtc-783	190	32	of	of	ADP
ijtc-783	190	33	other	other	ADJ
ijtc-783	190	34	national	national	ADJ
ijtc-783	190	35	development	development	NOUN
ijtc-783	190	36	goals	goal	NOUN
ijtc-783	190	37	already	already	ADV
ijtc-783	190	38	attained	attain	VERB
ijtc-783	190	39	by	by	ADP
ijtc-783	190	40	the	the	DET
ijtc-783	190	41	indonesian	indonesian	ADJ
ijtc-783	190	42	government	government	NOUN
ijtc-783	190	43	?	?	PUNCT
ijtc-783	191	1	the	the	DET
ijtc-783	191	2	impacts	impact	NOUN
ijtc-783	191	3	of	of	ADP
ijtc-783	191	4	the	the	DET
ijtc-783	191	5	factors	factor	NOUN
ijtc-783	191	6	inhibiting	inhibit	VERB
ijtc-783	191	7	tax	tax	NOUN
ijtc-783	191	8	compliance	compliance	NOUN
ijtc-783	191	9	have	have	VERB
ijtc-783	191	10	a	a	DET
ijtc-783	191	11	significant	significant	ADJ
ijtc-783	191	12	effect	effect	NOUN
ijtc-783	191	13	on	on	ADP
ijtc-783	191	14	state	state	NOUN
ijtc-783	191	15	revenue	revenue	NOUN
ijtc-783	191	16	.	.	PUNCT
ijtc-783	192	1	non	non	ADJ
ijtc-783	192	2	-	-	NOUN
ijtc-783	192	3	compliance	compliance	NOUN
ijtc-783	192	4	with	with	ADP
ijtc-783	192	5	tax	tax	NOUN
ijtc-783	192	6	obligations	obligation	NOUN
ijtc-783	192	7	can	can	AUX
ijtc-783	192	8	lead	lead	VERB
ijtc-783	192	9	to	to	ADP
ijtc-783	192	10	a	a	DET
ijtc-783	192	11	substantial	substantial	ADJ
ijtc-783	192	12	loss	loss	NOUN
ijtc-783	192	13	of	of	ADP
ijtc-783	192	14	revenue	revenue	NOUN
ijtc-783	192	15	,	,	PUNCT
ijtc-783	192	16	directly	directly	ADV
ijtc-783	192	17	impacting	impact	VERB
ijtc-783	192	18	the	the	DET
ijtc-783	192	19	government	government	NOUN
ijtc-783	192	20	's	's	PART
ijtc-783	192	21	ability	ability	NOUN
ijtc-783	192	22	to	to	PART
ijtc-783	192	23	fund	fund	VERB
ijtc-783	192	24	various	various	ADJ
ijtc-783	192	25	national	national	ADJ
ijtc-783	192	26	development	development	NOUN
ijtc-783	192	27	programs	program	NOUN
ijtc-783	192	28	and	and	CCONJ
ijtc-783	192	29	effectively	effectively	ADV
ijtc-783	192	30	manage	manage	VERB
ijtc-783	192	31	income	income	NOUN
ijtc-783	192	32	inequality	inequality	NOUN
ijtc-783	192	33	(	(	PUNCT
ijtc-783	192	34	rosadi	rosadi	NOUN
ijtc-783	192	35	,	,	PUNCT
ijtc-783	192	36	2015	2015	NUM
ijtc-783	192	37	)	)	PUNCT
ijtc-783	192	38	.	.	PUNCT
ijtc-783	193	1	the	the	DET
ijtc-783	193	2	reduction	reduction	NOUN
ijtc-783	193	3	in	in	ADP
ijtc-783	193	4	revenue	revenue	NOUN
ijtc-783	193	5	can	can	AUX
ijtc-783	193	6	also	also	ADV
ijtc-783	193	7	impede	impede	VERB
ijtc-783	193	8	the	the	DET
ijtc-783	193	9	achievement	achievement	NOUN
ijtc-783	193	10	of	of	ADP
ijtc-783	193	11	national	national	ADJ
ijtc-783	193	12	development	development	NOUN
ijtc-783	193	13	goals	goal	NOUN
ijtc-783	193	14	that	that	PRON
ijtc-783	193	15	the	the	DET
ijtc-783	193	16	indonesian	indonesian	ADJ
ijtc-783	193	17	government	government	NOUN
ijtc-783	193	18	has	have	AUX
ijtc-783	193	19	already	already	ADV
ijtc-783	193	20	attained	attain	VERB
ijtc-783	193	21	,	,	PUNCT
ijtc-783	193	22	including	include	VERB
ijtc-783	193	23	improving	improve	VERB
ijtc-783	193	24	social	social	ADJ
ijtc-783	193	25	welfare	welfare	NOUN
ijtc-783	193	26	,	,	PUNCT
ijtc-783	193	27	reducing	reduce	VERB
ijtc-783	193	28	poverty	poverty	NOUN
ijtc-783	193	29	,	,	PUNCT
ijtc-783	193	30	and	and	CCONJ
ijtc-783	193	31	managing	manage	VERB
ijtc-783	193	32	income	income	NOUN
ijtc-783	193	33	inequality	inequality	NOUN
ijtc-783	193	34	(	(	PUNCT
ijtc-783	193	35	indradi	indradi	NOUN
ijtc-783	193	36	,	,	PUNCT
ijtc-783	193	37	2023	2023	NUM
ijtc-783	193	38	)	)	PUNCT
ijtc-783	193	39	.	.	PUNCT
ijtc-783	194	1	3	3	X
ijtc-783	194	2	)	)	PUNCT
ijtc-783	194	3	research	research	NOUN
ijtc-783	194	4	question	question	NOUN
ijtc-783	194	5	3	3	NUM
ijtc-783	194	6	:	:	PUNCT
ijtc-783	194	7	what	what	PRON
ijtc-783	194	8	effective	effective	ADJ
ijtc-783	194	9	mitigation	mitigation	NOUN
ijtc-783	194	10	strategies	strategy	NOUN
ijtc-783	194	11	can	can	AUX
ijtc-783	194	12	be	be	AUX
ijtc-783	194	13	proposed	propose	VERB
ijtc-783	194	14	to	to	PART
ijtc-783	194	15	address	address	VERB
ijtc-783	194	16	the	the	DET
ijtc-783	194	17	factors	factor	NOUN
ijtc-783	194	18	hindering	hinder	VERB
ijtc-783	194	19	tax	tax	NOUN
ijtc-783	194	20	compliance	compliance	NOUN
ijtc-783	194	21	within	within	ADP
ijtc-783	194	22	government	government	NOUN
ijtc-783	194	23	institutions	institution	NOUN
ijtc-783	194	24	,	,	PUNCT
ijtc-783	194	25	with	with	ADP
ijtc-783	194	26	the	the	DET
ijtc-783	194	27	aim	aim	NOUN
ijtc-783	194	28	of	of	ADP
ijtc-783	194	29	enhancing	enhance	VERB
ijtc-783	194	30	the	the	DET
ijtc-783	194	31	government	government	NOUN
ijtc-783	194	32	's	's	PART
ijtc-783	194	33	role	role	NOUN
ijtc-783	194	34	in	in	ADP
ijtc-783	194	35	supporting	support	VERB
ijtc-783	194	36	sustainable	sustainable	ADJ
ijtc-783	194	37	development	development	NOUN
ijtc-783	194	38	,	,	PUNCT
ijtc-783	194	39	including	include	VERB
ijtc-783	194	40	improving	improve	VERB
ijtc-783	194	41	social	social	ADJ
ijtc-783	194	42	welfare	welfare	NOUN
ijtc-783	194	43	,	,	PUNCT
ijtc-783	194	44	reducing	reduce	VERB
ijtc-783	194	45	poverty	poverty	NOUN
ijtc-783	194	46	,	,	PUNCT
ijtc-783	194	47	and	and	CCONJ
ijtc-783	194	48	managing	manage	VERB
ijtc-783	194	49	income	income	NOUN
ijtc-783	194	50	inequality	inequality	NOUN
ijtc-783	194	51	?	?	PUNCT
ijtc-783	195	1	to	to	PART
ijtc-783	195	2	address	address	VERB
ijtc-783	195	3	the	the	DET
ijtc-783	195	4	factors	factor	NOUN
ijtc-783	195	5	hindering	hinder	VERB
ijtc-783	195	6	tax	tax	NOUN
ijtc-783	195	7	compliance	compliance	NOUN
ijtc-783	195	8	within	within	ADP
ijtc-783	195	9	government	government	NOUN
ijtc-783	195	10	institutions	institution	NOUN
ijtc-783	195	11	,	,	PUNCT
ijtc-783	195	12	several	several	ADJ
ijtc-783	195	13	effective	effective	ADJ
ijtc-783	195	14	mitigation	mitigation	NOUN
ijtc-783	195	15	strategies	strategy	NOUN
ijtc-783	195	16	can	can	AUX
ijtc-783	195	17	be	be	AUX
ijtc-783	195	18	proposed	propose	VERB
ijtc-783	195	19	:	:	PUNCT
ijtc-783	195	20	a	a	X
ijtc-783	195	21	)	)	PUNCT
ijtc-783	195	22	tax	tax	NOUN
ijtc-783	195	23	education	education	NOUN
ijtc-783	195	24	and	and	CCONJ
ijtc-783	195	25	training	training	NOUN
ijtc-783	195	26	:	:	PUNCT
ijtc-783	195	27	providing	provide	VERB
ijtc-783	195	28	tax	tax	NOUN
ijtc-783	195	29	education	education	NOUN
ijtc-783	195	30	and	and	CCONJ
ijtc-783	195	31	training	training	NOUN
ijtc-783	195	32	to	to	ADP
ijtc-783	195	33	government	government	NOUN
ijtc-783	195	34	employees	employee	NOUN
ijtc-783	195	35	to	to	PART
ijtc-783	195	36	enhance	enhance	VERB
ijtc-783	195	37	their	their	PRON
ijtc-783	195	38	understanding	understanding	NOUN
ijtc-783	195	39	of	of	ADP
ijtc-783	195	40	tax	tax	NOUN
ijtc-783	195	41	regulations	regulation	NOUN
ijtc-783	195	42	.	.	PUNCT
ijtc-783	196	1	b	b	X
ijtc-783	196	2	)	)	PUNCT
ijtc-783	196	3	efficient	efficient	ADJ
ijtc-783	196	4	technology	technology	NOUN
ijtc-783	196	5	use	use	NOUN
ijtc-783	196	6	:	:	PUNCT
ijtc-783	196	7	encouraging	encourage	VERB
ijtc-783	196	8	the	the	DET
ijtc-783	196	9	efficient	efficient	ADJ
ijtc-783	196	10	use	use	NOUN
ijtc-783	196	11	of	of	ADP
ijtc-783	196	12	information	information	NOUN
ijtc-783	196	13	technology	technology	NOUN
ijtc-783	196	14	in	in	ADP
ijtc-783	196	15	tax	tax	NOUN
ijtc-783	196	16	administration	administration	NOUN
ijtc-783	196	17	to	to	PART
ijtc-783	196	18	streamline	streamline	VERB
ijtc-783	196	19	tax	tax	NOUN
ijtc-783	196	20	reporting	reporting	NOUN
ijtc-783	196	21	and	and	CCONJ
ijtc-783	196	22	payment	payment	NOUN
ijtc-783	196	23	processes	process	NOUN
ijtc-783	196	24	.	.	PUNCT
ijtc-783	197	1	c	c	X
ijtc-783	197	2	)	)	PUNCT
ijtc-783	197	3	stringent	stringent	ADJ
ijtc-783	197	4	supervision	supervision	NOUN
ijtc-783	197	5	and	and	CCONJ
ijtc-783	197	6	auditing	auditing	NOUN
ijtc-783	197	7	:	:	PUNCT
ijtc-783	197	8	conducting	conduct	VERB
ijtc-783	197	9	rigorous	rigorous	ADJ
ijtc-783	197	10	tax	tax	NOUN
ijtc-783	197	11	supervision	supervision	NOUN
ijtc-783	197	12	and	and	CCONJ
ijtc-783	197	13	auditing	auditing	NOUN
ijtc-783	197	14	to	to	PART
ijtc-783	197	15	ensure	ensure	VERB
ijtc-783	197	16	compliance	compliance	NOUN
ijtc-783	197	17	and	and	CCONJ
ijtc-783	197	18	penalize	penalize	VERB
ijtc-783	197	19	tax	tax	NOUN
ijtc-783	197	20	violations	violation	NOUN
ijtc-783	197	21	.	.	PUNCT
ijtc-783	198	1	d	d	X
ijtc-783	198	2	)	)	PUNCT
ijtc-783	198	3	appropriate	appropriate	ADJ
ijtc-783	198	4	penalties	penalty	NOUN
ijtc-783	198	5	:	:	PUNCT
ijtc-783	198	6	imposing	impose	VERB
ijtc-783	198	7	suitable	suitable	ADJ
ijtc-783	198	8	and	and	CCONJ
ijtc-783	198	9	effective	effective	ADJ
ijtc-783	198	10	penalties	penalty	NOUN
ijtc-783	198	11	for	for	ADP
ijtc-783	198	12	tax	tax	NOUN
ijtc-783	198	13	violations	violation	NOUN
ijtc-783	198	14	to	to	PART
ijtc-783	198	15	incentivize	incentivize	VERB
ijtc-783	198	16	compliance	compliance	NOUN
ijtc-783	198	17	.	.	PUNCT
ijtc-783	199	1	e	e	X
ijtc-783	199	2	)	)	PUNCT
ijtc-783	199	3	transparency	transparency	NOUN
ijtc-783	199	4	and	and	CCONJ
ijtc-783	199	5	accountability	accountability	NOUN
ijtc-783	199	6	:	:	PUNCT
ijtc-783	199	7	increasing	increase	VERB
ijtc-783	199	8	transparency	transparency	NOUN
ijtc-783	199	9	in	in	ADP
ijtc-783	199	10	the	the	DET
ijtc-783	199	11	tax	tax	NOUN
ijtc-783	199	12	system	system	NOUN
ijtc-783	199	13	and	and	CCONJ
ijtc-783	199	14	ensuring	ensure	VERB
ijtc-783	199	15	accountability	accountability	NOUN
ijtc-783	199	16	in	in	ADP
ijtc-783	199	17	the	the	DET
ijtc-783	199	18	use	use	NOUN
ijtc-783	199	19	of	of	ADP
ijtc-783	199	20	tax	tax	NOUN
ijtc-783	199	21	funds	fund	NOUN
ijtc-783	199	22	.	.	PUNCT
ijtc-783	200	1	f	f	X
ijtc-783	200	2	)	)	PUNCT
ijtc-783	200	3	top	top	ADJ
ijtc-783	200	4	-	-	PUNCT
ijtc-783	200	5	level	level	NOUN
ijtc-783	200	6	management	management	NOUN
ijtc-783	200	7	support	support	NOUN
ijtc-783	200	8	:	:	PUNCT
ijtc-783	200	9	garnering	garner	VERB
ijtc-783	200	10	full	full	ADJ
ijtc-783	200	11	support	support	NOUN
ijtc-783	200	12	from	from	ADP
ijtc-783	200	13	top	top	ADJ
ijtc-783	200	14	-	-	PUNCT
ijtc-783	200	15	level	level	NOUN
ijtc-783	200	16	management	management	NOUN
ijtc-783	200	17	in	in	ADP
ijtc-783	200	18	efforts	effort	NOUN
ijtc-783	200	19	to	to	PART
ijtc-783	200	20	improve	improve	VERB
ijtc-783	200	21	tax	tax	NOUN
ijtc-783	200	22	compliance	compliance	NOUN
ijtc-783	200	23	.	.	PUNCT
ijtc-783	201	1	g	g	NOUN
ijtc-783	201	2	)	)	PUNCT
ijtc-783	201	3	access	access	NOUN
ijtc-783	201	4	to	to	ADP
ijtc-783	201	5	tax	tax	NOUN
ijtc-783	201	6	consultation	consultation	NOUN
ijtc-783	201	7	:	:	PUNCT
ijtc-783	201	8	providing	provide	VERB
ijtc-783	201	9	easy	easy	ADJ
ijtc-783	201	10	access	access	NOUN
ijtc-783	201	11	to	to	ADP
ijtc-783	201	12	tax	tax	NOUN
ijtc-783	201	13	consultation	consultation	NOUN
ijtc-783	201	14	services	service	NOUN
ijtc-783	201	15	for	for	ADP
ijtc-783	201	16	taxpayers	taxpayer	NOUN
ijtc-783	201	17	.	.	PUNCT
ijtc-783	202	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	202	2	enhancing	enhance	VERB
ijtc-783	202	3	tax	tax	NOUN
ijtc-783	202	4	compliance	compliance	NOUN
ijtc-783	202	5	in	in	ADP
ijtc-783	202	6	indonesian	indonesian	ADJ
ijtc-783	202	7	government	government	NOUN
ijtc-783	202	8	institutions	institution	NOUN
ijtc-783	202	9	:	:	PUNCT
ijtc-783	202	10	identifying	identify	VERB
ijtc-783	202	11	and	and	CCONJ
ijtc-783	202	12	mitigating	mitigate	VERB
ijtc-783	202	13	inhibiting	inhibit	VERB
ijtc-783	202	14	factors	factor	NOUN
ijtc-783	202	15	silalahi	silalahi	VERB
ijtc-783	202	16	178	178	NUM
ijtc-783	202	17	|	|	ADV
ijtc-783	202	18	ilomata	ilomata	PROPN
ijtc-783	202	19	international	international	ADJ
ijtc-783	202	20	journal	journal	NOUN
ijtc-783	202	21	of	of	ADP
ijtc-783	202	22	tax	tax	PROPN
ijtc-783	202	23	&	&	CCONJ
ijtc-783	202	24	accounting	accounting	NOUN
ijtc-783	202	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-783	202	26	by	by	ADP
ijtc-783	202	27	implementing	implement	VERB
ijtc-783	202	28	these	these	DET
ijtc-783	202	29	strategies	strategy	NOUN
ijtc-783	202	30	,	,	PUNCT
ijtc-783	202	31	it	it	PRON
ijtc-783	202	32	is	be	AUX
ijtc-783	202	33	anticipated	anticipate	VERB
ijtc-783	202	34	that	that	SCONJ
ijtc-783	202	35	the	the	DET
ijtc-783	202	36	government	government	NOUN
ijtc-783	202	37	can	can	AUX
ijtc-783	202	38	enhance	enhance	VERB
ijtc-783	202	39	tax	tax	NOUN
ijtc-783	202	40	compliance	compliance	NOUN
ijtc-783	202	41	within	within	ADP
ijtc-783	202	42	its	its	PRON
ijtc-783	202	43	institutions	institution	NOUN
ijtc-783	202	44	,	,	PUNCT
ijtc-783	202	45	thereby	thereby	ADV
ijtc-783	202	46	supporting	support	VERB
ijtc-783	202	47	sustainable	sustainable	ADJ
ijtc-783	202	48	development	development	NOUN
ijtc-783	202	49	,	,	PUNCT
ijtc-783	202	50	improving	improve	VERB
ijtc-783	202	51	social	social	ADJ
ijtc-783	202	52	welfare	welfare	NOUN
ijtc-783	202	53	,	,	PUNCT
ijtc-783	202	54	reducing	reduce	VERB
ijtc-783	202	55	poverty	poverty	NOUN
ijtc-783	202	56	,	,	PUNCT
ijtc-783	202	57	and	and	CCONJ
ijtc-783	202	58	effectively	effectively	ADV
ijtc-783	202	59	managing	manage	VERB
ijtc-783	202	60	income	income	NOUN
ijtc-783	202	61	inequality	inequality	NOUN
ijtc-783	202	62	in	in	ADP
ijtc-783	202	63	indonesia.(artz	indonesia.(artz	NOUN
ijtc-783	202	64	,	,	PUNCT
ijtc-783	202	65	2010	2010	NUM
ijtc-783	202	66	)	)	PUNCT
ijtc-783	202	67	reference	reference	NOUN
ijtc-783	202	68	adi	adi	PROPN
ijtc-783	202	69	,	,	PUNCT
ijtc-783	202	70	a.	a.	NOUN
ijtc-783	202	71	,	,	PUNCT
ijtc-783	202	72	&	&	CCONJ
ijtc-783	202	73	n.	n.	PROPN
ijtc-783	202	74	d.	d.	PROPN
ijtc-783	202	75	(	(	PUNCT
ijtc-783	202	76	2020	2020	NUM
ijtc-783	202	77	)	)	PUNCT
ijtc-783	202	78	.	.	PUNCT
ijtc-783	203	1	tax	tax	NOUN
ijtc-783	203	2	administration	administration	NOUN
ijtc-783	203	3	reform	reform	NOUN
ijtc-783	203	4	and	and	CCONJ
ijtc-783	203	5	taxpayer	taxpayer	NOUN
ijtc-783	203	6	compliance	compliance	NOUN
ijtc-783	203	7	:	:	PUNCT
ijtc-783	203	8	evidence	evidence	NOUN
ijtc-783	203	9	from	from	ADP
ijtc-783	203	10	indonesia	indonesia	PROPN
ijtc-783	203	11	.	.	PROPN
ijtc-783	203	12	journal	journal	PROPN
ijtc-783	203	13	of	of	ADP
ijtc-783	203	14	accounting	accounting	NOUN
ijtc-783	203	15	and	and	CCONJ
ijtc-783	203	16	taxation	taxation	NOUN
ijtc-783	203	17	,	,	PUNCT
ijtc-783	203	18	12(3	12(3	NUM
ijtc-783	203	19	)	)	PUNCT
ijtc-783	203	20	,	,	PUNCT
ijtc-783	203	21	59–72	59–72	NUM
ijtc-783	203	22	.	.	PUNCT
ijtc-783	204	1	anderson	anderson	PROPN
ijtc-783	204	2	,	,	PUNCT
ijtc-783	204	3	j.	j.	PROPN
ijtc-783	204	4	,	,	PUNCT
ijtc-783	204	5	&	&	CCONJ
ijtc-783	204	6	b.	b.	PROPN
ijtc-783	204	7	l.	l.	PROPN
ijtc-783	204	8	(	(	PUNCT
ijtc-783	204	9	2023	2023	NUM
ijtc-783	204	10	)	)	PUNCT
ijtc-783	204	11	.	.	PUNCT
ijtc-783	205	1	the	the	DET
ijtc-783	205	2	impact	impact	NOUN
ijtc-783	205	3	of	of	ADP
ijtc-783	205	4	tax	tax	NOUN
ijtc-783	205	5	incentives	incentive	NOUN
ijtc-783	205	6	on	on	ADP
ijtc-783	205	7	foreign	foreign	ADJ
ijtc-783	205	8	direct	direct	ADJ
ijtc-783	205	9	investment	investment	NOUN
ijtc-783	205	10	:	:	PUNCT
ijtc-783	205	11	a	a	DET
ijtc-783	205	12	systematic	systematic	ADJ
ijtc-783	205	13	review	review	NOUN
ijtc-783	205	14	.	.	PUNCT
ijtc-783	206	1	international	international	ADJ
ijtc-783	206	2	journal	journal	PROPN
ijtc-783	206	3	of	of	ADP
ijtc-783	206	4	finance	finance	NOUN
ijtc-783	206	5	and	and	CCONJ
ijtc-783	206	6	economics	economic	NOUN
ijtc-783	206	7	,	,	PUNCT
ijtc-783	206	8	45(2	45(2	NOUN
ijtc-783	206	9	)	)	PUNCT
ijtc-783	206	10	,	,	PUNCT
ijtc-783	206	11	187–204	187–204	NUM
ijtc-783	206	12	.	.	PUNCT
ijtc-783	207	1	artz	artz	PROPN
ijtc-783	207	2	,	,	PUNCT
ijtc-783	207	3	b.	b.	PROPN
ijtc-783	207	4	(	(	PUNCT
ijtc-783	207	5	2010	2010	NUM
ijtc-783	207	6	)	)	PUNCT
ijtc-783	207	7	.	.	PUNCT
ijtc-783	208	1	fringe	fringe	NOUN
ijtc-783	208	2	benefits	benefit	NOUN
ijtc-783	208	3	and	and	CCONJ
ijtc-783	208	4	job	job	NOUN
ijtc-783	208	5	satisfaction	satisfaction	NOUN
ijtc-783	208	6	.	.	PUNCT
ijtc-783	209	1	international	international	ADJ
ijtc-783	209	2	journal	journal	PROPN
ijtc-783	209	3	of	of	ADP
ijtc-783	209	4	manpower	manpower	NOUN
ijtc-783	209	5	,	,	PUNCT
ijtc-783	209	6	31(6	31(6	NUM
ijtc-783	209	7	)	)	PUNCT
ijtc-783	209	8	,	,	PUNCT
ijtc-783	209	9	626	626	NUM
ijtc-783	209	10	–	–	PUNCT
ijtc-783	209	11	644	644	NUM
ijtc-783	209	12	.	.	PUNCT
ijtc-783	210	1	https://doi.org/10.1108/01437721011073346	https://doi.org/10.1108/01437721011073346	ADJ
ijtc-783	210	2	crocker	crocker	PROPN
ijtc-783	210	3	,	,	PUNCT
ijtc-783	210	4	m.	m.	NOUN
ijtc-783	210	5	,	,	PUNCT
ijtc-783	210	6	milte	milte	PROPN
ijtc-783	210	7	,	,	PUNCT
ijtc-783	210	8	r.	r.	PROPN
ijtc-783	210	9	,	,	PUNCT
ijtc-783	210	10	duff	duff	PROPN
ijtc-783	210	11	,	,	PUNCT
ijtc-783	210	12	g.	g.	NOUN
ijtc-783	210	13	,	,	PUNCT
ijtc-783	210	14	lawless	lawless	ADJ
ijtc-783	210	15	,	,	PUNCT
ijtc-783	210	16	m.	m.	NOUN
ijtc-783	210	17	,	,	PUNCT
ijtc-783	210	18	corlis	corlis	PROPN
ijtc-783	210	19	,	,	PUNCT
ijtc-783	210	20	m.	m.	NOUN
ijtc-783	210	21	,	,	PUNCT
ijtc-783	210	22	&	&	CCONJ
ijtc-783	210	23	ratcliffe	ratcliffe	PROPN
ijtc-783	210	24	,	,	PUNCT
ijtc-783	210	25	j.	j.	PROPN
ijtc-783	210	26	(	(	PUNCT
ijtc-783	210	27	2022	2022	NUM
ijtc-783	210	28	)	)	PUNCT
ijtc-783	210	29	.	.	PUNCT
ijtc-783	210	30	are	be	AUX
ijtc-783	210	31	australians	australian	NOUN
ijtc-783	210	32	willing	willing	ADJ
ijtc-783	210	33	to	to	PART
ijtc-783	210	34	pay	pay	VERB
ijtc-783	210	35	more	more	ADJ
ijtc-783	210	36	tax	tax	NOUN
ijtc-783	210	37	to	to	PART
ijtc-783	210	38	support	support	VERB
ijtc-783	210	39	wage	wage	NOUN
ijtc-783	210	40	increases	increase	NOUN
ijtc-783	210	41	for	for	ADP
ijtc-783	210	42	aged	aged	ADJ
ijtc-783	210	43	care	care	NOUN
ijtc-783	210	44	workers	worker	NOUN
ijtc-783	210	45	?	?	PUNCT
ijtc-783	211	1	findings	finding	NOUN
ijtc-783	211	2	from	from	ADP
ijtc-783	211	3	a	a	DET
ijtc-783	211	4	national	national	ADJ
ijtc-783	211	5	survey	survey	NOUN
ijtc-783	211	6	.	.	PUNCT
ijtc-783	212	1	australasian	australasian	ADJ
ijtc-783	212	2	journal	journal	NOUN
ijtc-783	212	3	on	on	ADP
ijtc-783	212	4	ageing	age	VERB
ijtc-783	212	5	,	,	PUNCT
ijtc-783	212	6	41(4	41(4	NUM
ijtc-783	212	7	)	)	PUNCT
ijtc-783	212	8	,	,	PUNCT
ijtc-783	212	9	513–521	513–521	NUM
ijtc-783	212	10	.	.	PROPN
ijtc-783	212	11	https://doi.org/10.1111/ajag.13094	https://doi.org/10.1111/ajag.13094	PROPN
ijtc-783	212	12	diamond	diamond	PROPN
ijtc-783	212	13	,	,	PUNCT
ijtc-783	212	14	p.	p.	PROPN
ijtc-783	212	15	,	,	PUNCT
ijtc-783	212	16	&	&	CCONJ
ijtc-783	212	17	saez	saez	PROPN
ijtc-783	212	18	,	,	PUNCT
ijtc-783	212	19	e.	e.	PROPN
ijtc-783	212	20	(	(	PUNCT
ijtc-783	212	21	2011	2011	NUM
ijtc-783	212	22	)	)	PUNCT
ijtc-783	212	23	.	.	PUNCT
ijtc-783	213	1	the	the	DET
ijtc-783	213	2	case	case	NOUN
ijtc-783	213	3	for	for	ADP
ijtc-783	213	4	a	a	DET
ijtc-783	213	5	progressive	progressive	ADJ
ijtc-783	213	6	tax	tax	NOUN
ijtc-783	213	7	:	:	PUNCT
ijtc-783	213	8	from	from	ADP
ijtc-783	213	9	basic	basic	ADJ
ijtc-783	213	10	research	research	NOUN
ijtc-783	213	11	to	to	ADP
ijtc-783	213	12	policy	policy	NOUN
ijtc-783	213	13	recommendations	recommendation	NOUN
ijtc-783	213	14	.	.	PUNCT
ijtc-783	214	1	journal	journal	NOUN
ijtc-783	214	2	of	of	ADP
ijtc-783	214	3	economic	economic	ADJ
ijtc-783	214	4	perspectives	perspective	NOUN
ijtc-783	214	5	,	,	PUNCT
ijtc-783	214	6	25(4	25(4	NOUN
ijtc-783	214	7	)	)	PUNCT
ijtc-783	214	8	,	,	PUNCT
ijtc-783	214	9	165–190	165–190	NUM
ijtc-783	214	10	.	.	PUNCT
ijtc-783	215	1	https://doi.org/10.1257/jep.25.4.165	https://doi.org/10.1257/jep.25.4.165	NOUN
ijtc-783	215	2	direktorat	direktorat	NOUN
ijtc-783	215	3	jenderal	jenderal	ADJ
ijtc-783	215	4	pajak	pajak	ADV
ijtc-783	215	5	.	.	PUNCT
ijtc-783	216	1	(	(	PUNCT
ijtc-783	216	2	2022	2022	NUM
ijtc-783	216	3	)	)	PUNCT
ijtc-783	216	4	.	.	PUNCT
ijtc-783	217	1	laporan	laporan	PROPN
ijtc-783	217	2	tahunan	tahunan	PROPN
ijtc-783	217	3	direktorat	direktorat	NOUN
ijtc-783	217	4	jenderal	jenderal	PROPN
ijtc-783	217	5	pajak	pajak	PROPN
ijtc-783	217	6	tahun	tahun	PROPN
ijtc-783	217	7	2022	2022	NUM
ijtc-783	217	8	.	.	PUNCT
ijtc-783	218	1	kementerian	kementerian	PROPN
ijtc-783	218	2	keuangan	keuangan	PROPN
ijtc-783	218	3	.	.	PUNCT
ijtc-783	219	1	downs	down	NOUN
ijtc-783	219	2	,	,	PUNCT
ijtc-783	219	3	a.	a.	NOUN
ijtc-783	219	4	,	,	PUNCT
ijtc-783	219	5	&	&	CCONJ
ijtc-783	219	6	stetson	stetson	PROPN
ijtc-783	219	7	,	,	PUNCT
ijtc-783	219	8	b.	b.	PROPN
ijtc-783	219	9	(	(	PUNCT
ijtc-783	219	10	2014a	2014a	NUM
ijtc-783	219	11	)	)	PUNCT
ijtc-783	219	12	.	.	PUNCT
ijtc-783	220	1	economic	economic	ADJ
ijtc-783	220	2	and	and	CCONJ
ijtc-783	220	3	non	non	ADJ
ijtc-783	220	4	-	-	ADJ
ijtc-783	220	5	economic	economic	ADJ
ijtc-783	220	6	factors	factor	NOUN
ijtc-783	220	7	:	:	PUNCT
ijtc-783	220	8	an	an	DET
ijtc-783	220	9	analysis	analysis	NOUN
ijtc-783	220	10	of	of	ADP
ijtc-783	220	11	corporate	corporate	ADJ
ijtc-783	220	12	tax	tax	NOUN
ijtc-783	220	13	compliance	compliance	NOUN
ijtc-783	220	14	.	.	PUNCT
ijtc-783	221	1	in	in	ADP
ijtc-783	221	2	advances	advance	NOUN
ijtc-783	221	3	in	in	ADP
ijtc-783	221	4	taxation	taxation	NOUN
ijtc-783	221	5	(	(	PUNCT
ijtc-783	221	6	vol	vol	NOUN
ijtc-783	221	7	.	.	PROPN
ijtc-783	221	8	21	21	NUM
ijtc-783	221	9	,	,	PUNCT
ijtc-783	221	10	pp	pp	ADJ
ijtc-783	221	11	.	.	PUNCT
ijtc-783	221	12	37–72	37–72	NUM
ijtc-783	221	13	)	)	PUNCT
ijtc-783	221	14	.	.	PUNCT
ijtc-783	222	1	emerald	emerald	PROPN
ijtc-783	222	2	group	group	PROPN
ijtc-783	222	3	publishing	publishing	PROPN
ijtc-783	222	4	limited	limit	VERB
ijtc-783	222	5	.	.	PUNCT
ijtc-783	223	1	https://doi.org/10.1108/s1058-749720140000021002	https://doi.org/10.1108/s1058-749720140000021002	NOUN
ijtc-783	223	2	downs	down	NOUN
ijtc-783	223	3	,	,	PUNCT
ijtc-783	223	4	a.	a.	NOUN
ijtc-783	223	5	,	,	PUNCT
ijtc-783	223	6	&	&	CCONJ
ijtc-783	223	7	stetson	stetson	PROPN
ijtc-783	223	8	,	,	PUNCT
ijtc-783	223	9	b.	b.	PROPN
ijtc-783	223	10	(	(	PUNCT
ijtc-783	223	11	2014b	2014b	NUM
ijtc-783	223	12	)	)	PUNCT
ijtc-783	223	13	.	.	PUNCT
ijtc-783	224	1	economic	economic	ADJ
ijtc-783	224	2	and	and	CCONJ
ijtc-783	224	3	non	non	ADJ
ijtc-783	224	4	-	-	ADJ
ijtc-783	224	5	economic	economic	ADJ
ijtc-783	224	6	factors	factor	NOUN
ijtc-783	224	7	:	:	PUNCT
ijtc-783	224	8	an	an	DET
ijtc-783	224	9	analysis	analysis	NOUN
ijtc-783	224	10	of	of	ADP
ijtc-783	224	11	corporate	corporate	ADJ
ijtc-783	224	12	tax	tax	NOUN
ijtc-783	224	13	compliance	compliance	NOUN
ijtc-783	224	14	.	.	PUNCT
ijtc-783	225	1	in	in	ADP
ijtc-783	225	2	advances	advance	NOUN
ijtc-783	225	3	in	in	ADP
ijtc-783	225	4	taxation	taxation	NOUN
ijtc-783	225	5	(	(	PUNCT
ijtc-783	225	6	vol	vol	NOUN
ijtc-783	225	7	.	.	PROPN
ijtc-783	225	8	21	21	NUM
ijtc-783	225	9	,	,	PUNCT
ijtc-783	225	10	pp	pp	ADJ
ijtc-783	225	11	.	.	PUNCT
ijtc-783	225	12	37–72	37–72	NUM
ijtc-783	225	13	)	)	PUNCT
ijtc-783	225	14	.	.	PUNCT
ijtc-783	226	1	emerald	emerald	PROPN
ijtc-783	226	2	group	group	PROPN
ijtc-783	226	3	publishing	publishing	PROPN
ijtc-783	226	4	limited	limit	VERB
ijtc-783	226	5	.	.	PUNCT
ijtc-783	227	1	https://doi.org/10.1108/s1058-749720140000021002	https://doi.org/10.1108/s1058-749720140000021002	NOUN
ijtc-783	227	2	eichner	eichner	PROPN
ijtc-783	227	3	,	,	PUNCT
ijtc-783	227	4	t.	t.	PROPN
ijtc-783	227	5	,	,	PUNCT
ijtc-783	227	6	&	&	CCONJ
ijtc-783	227	7	pethig	pethig	PROPN
ijtc-783	227	8	,	,	PUNCT
ijtc-783	227	9	r.	r.	PROPN
ijtc-783	227	10	(	(	PUNCT
ijtc-783	227	11	2018	2018	NUM
ijtc-783	227	12	)	)	PUNCT
ijtc-783	227	13	.	.	PUNCT
ijtc-783	228	1	self	self	NOUN
ijtc-783	228	2	-	-	PUNCT
ijtc-783	228	3	enforcing	enforce	VERB
ijtc-783	228	4	capital	capital	NOUN
ijtc-783	228	5	tax	tax	NOUN
ijtc-783	228	6	coordination	coordination	NOUN
ijtc-783	228	7	.	.	PUNCT
ijtc-783	229	1	journal	journal	NOUN
ijtc-783	229	2	of	of	ADP
ijtc-783	229	3	business	business	NOUN
ijtc-783	229	4	economics	economic	NOUN
ijtc-783	229	5	,	,	PUNCT
ijtc-783	229	6	88(7–8	88(7–8	NUM
ijtc-783	229	7	)	)	PUNCT
ijtc-783	229	8	,	,	PUNCT
ijtc-783	229	9	915–940	915–940	NUM
ijtc-783	229	10	.	.	PUNCT
ijtc-783	230	1	https://doi.org/10.1007/s11573-018-0895-7	https://doi.org/10.1007/s11573-018-0895-7	PROPN
ijtc-783	230	2	firmansyah	firmansyah	PROPN
ijtc-783	230	3	,	,	PUNCT
ijtc-783	230	4	r.	r.	PROPN
ijtc-783	230	5	a.	a.	PROPN
ijtc-783	230	6	,	,	PUNCT
ijtc-783	230	7	&	&	CCONJ
ijtc-783	230	8	wijaya	wijaya	PROPN
ijtc-783	230	9	,	,	PUNCT
ijtc-783	230	10	s.	s.	PROPN
ijtc-783	230	11	(	(	PUNCT
ijtc-783	230	12	2022	2022	NUM
ijtc-783	230	13	)	)	PUNCT
ijtc-783	230	14	.	.	PUNCT
ijtc-783	231	1	natura	natura	PROPN
ijtc-783	231	2	dan	dan	PROPN
ijtc-783	231	3	kenikmatan	kenikmatan	PROPN
ijtc-783	231	4	sebelum	sebelum	PROPN
ijtc-783	231	5	dan	dan	PROPN
ijtc-783	231	6	sesudah	sesudah	PROPN
ijtc-783	231	7	undangundang	undangundang	PROPN
ijtc-783	231	8	harmonisasi	harmonisasi	PROPN
ijtc-783	231	9	peraturan	peraturan	PROPN
ijtc-783	231	10	perpajakan	perpajakan	VERB
ijtc-783	231	11	.	.	PUNCT
ijtc-783	232	1	jurnal	jurnal	PROPN
ijtc-783	232	2	pajak	pajak	PROPN
ijtc-783	232	3	dan	dan	PROPN
ijtc-783	232	4	keuangan	keuangan	PROPN
ijtc-783	232	5	negara	negara	PROPN
ijtc-783	232	6	.	.	PUNCT
ijtc-783	233	1	hadipryanto	hadipryanto	ADV
ijtc-783	233	2	,	,	PUNCT
ijtc-783	233	3	j.	j.	PROPN
ijtc-783	233	4	,	,	PUNCT
ijtc-783	233	5	sarah	sarah	PROPN
ijtc-783	233	6	,	,	PUNCT
ijtc-783	233	7	s.	s.	PROPN
ijtc-783	233	8	,	,	PUNCT
ijtc-783	233	9	nuryanti	nuryanti	X
ijtc-783	233	10	,	,	PUNCT
ijtc-783	233	11	t.	t.	NOUN
ijtc-783	233	12	,	,	PUNCT
ijtc-783	233	13	yeni	yeni	PROPN
ijtc-783	233	14	,	,	PUNCT
ijtc-783	233	15	y.	y.	NOUN
ijtc-783	233	16	,	,	PUNCT
ijtc-783	233	17	ramadhony	ramadhony	PROPN
ijtc-783	233	18	,	,	PUNCT
ijtc-783	233	19	r.	r.	PROPN
ijtc-783	233	20	,	,	PUNCT
ijtc-783	233	21	&	&	CCONJ
ijtc-783	233	22	adhikara	adhikara	PROPN
ijtc-783	233	23	,	,	PUNCT
ijtc-783	233	24	a.	a.	NOUN
ijtc-783	233	25	(	(	PUNCT
ijtc-783	233	26	2023	2023	NUM
ijtc-783	233	27	)	)	PUNCT
ijtc-783	233	28	.	.	PUNCT
ijtc-783	234	1	analysis	analysis	NOUN
ijtc-783	234	2	of	of	ADP
ijtc-783	234	3	tax	tax	NOUN
ijtc-783	234	4	amnesty	amnesty	NOUN
ijtc-783	234	5	implementation	implementation	NOUN
ijtc-783	234	6	in	in	ADP
ijtc-783	234	7	tax	tax	NOUN
ijtc-783	234	8	revenue	revenue	NOUN
ijtc-783	234	9	in	in	ADP
ijtc-783	234	10	asian	asian	ADJ
ijtc-783	234	11	region	region	NOUN
ijtc-783	234	12	countries	country	NOUN
ijtc-783	234	13	.	.	PUNCT
ijtc-783	235	1	riset	riset	PROPN
ijtc-783	235	2	,	,	PUNCT
ijtc-783	235	3	5(1	5(1	NUM
ijtc-783	235	4	)	)	PUNCT
ijtc-783	235	5	,	,	PUNCT
ijtc-783	235	6	014–028	014–028	NUM
ijtc-783	235	7	.	.	PUNCT
ijtc-783	236	1	https://doi.org/10.37641/riset.v5i1.214	https://doi.org/10.37641/riset.v5i1.214	PROPN
ijtc-783	236	2	herawaty	herawaty	PROPN
ijtc-783	236	3	,	,	PUNCT
ijtc-783	236	4	v.	v.	PROPN
ijtc-783	236	5	,	,	PUNCT
ijtc-783	236	6	&	&	CCONJ
ijtc-783	236	7	k.	k.	PROPN
ijtc-783	236	8	h.	h.	PROPN
ijtc-783	236	9	(	(	PUNCT
ijtc-783	236	10	2021	2021	NUM
ijtc-783	236	11	)	)	PUNCT
ijtc-783	236	12	.	.	PUNCT
ijtc-783	237	1	government	government	NOUN
ijtc-783	237	2	tax	tax	NOUN
ijtc-783	237	3	policy	policy	NOUN
ijtc-783	237	4	in	in	ADP
ijtc-783	237	5	achieving	achieve	VERB
ijtc-783	237	6	good	good	ADJ
ijtc-783	237	7	governance	governance	NOUN
ijtc-783	237	8	in	in	ADP
ijtc-783	237	9	indonesia	indonesia	PROPN
ijtc-783	237	10	.	.	PROPN
ijtc-783	238	1	journal	journal	PROPN
ijtc-783	238	2	of	of	ADP
ijtc-783	238	3	accounting	accounting	NOUN
ijtc-783	238	4	,	,	PUNCT
ijtc-783	238	5	finance	finance	NOUN
ijtc-783	238	6	and	and	CCONJ
ijtc-783	238	7	auditing	auditing	NOUN
ijtc-783	238	8	studies	study	NOUN
ijtc-783	238	9	,	,	PUNCT
ijtc-783	238	10	7(1	7(1	NUM
ijtc-783	238	11	)	)	PUNCT
ijtc-783	238	12	,	,	PUNCT
ijtc-783	239	1	94–105	94–105	PROPN
ijtc-783	239	2	.	.	PUNCT
ijtc-783	239	3	hsu	hsu	PROPN
ijtc-783	239	4	,	,	PUNCT
ijtc-783	239	5	a.	a.	PROPN
ijtc-783	239	6	,	,	PUNCT
ijtc-783	239	7	&	&	CCONJ
ijtc-783	239	8	liu	liu	PROPN
ijtc-783	239	9	,	,	PUNCT
ijtc-783	239	10	s.	s.	PROPN
ijtc-783	239	11	(	(	PUNCT
ijtc-783	239	12	2023a	2023a	NUM
ijtc-783	239	13	)	)	PUNCT
ijtc-783	239	14	.	.	PUNCT
ijtc-783	240	1	the	the	DET
ijtc-783	240	2	effect	effect	NOUN
ijtc-783	240	3	of	of	ADP
ijtc-783	240	4	book	book	NOUN
ijtc-783	240	5	-	-	PUNCT
ijtc-783	240	6	tax	tax	NOUN
ijtc-783	240	7	conformity	conformity	NOUN
ijtc-783	240	8	on	on	ADP
ijtc-783	240	9	the	the	DET
ijtc-783	240	10	information	information	NOUN
ijtc-783	240	11	environment	environment	NOUN
ijtc-783	240	12	:	:	PUNCT
ijtc-783	240	13	from	from	ADP
ijtc-783	240	14	the	the	DET
ijtc-783	240	15	analyst	analyst	NOUN
ijtc-783	240	16	perspective	perspective	NOUN
ijtc-783	240	17	.	.	PUNCT
ijtc-783	241	1	review	review	NOUN
ijtc-783	241	2	of	of	ADP
ijtc-783	241	3	quantitative	quantitative	ADJ
ijtc-783	241	4	finance	finance	NOUN
ijtc-783	241	5	and	and	CCONJ
ijtc-783	241	6	accounting	accounting	NOUN
ijtc-783	241	7	.	.	PUNCT
ijtc-783	242	1	https://doi.org/10.1007/s11156-023-01160-5	https://doi.org/10.1007/s11156-023-01160-5	NUM
ijtc-783	243	1	hsu	hsu	PROPN
ijtc-783	243	2	,	,	PUNCT
ijtc-783	243	3	a.	a.	PROPN
ijtc-783	243	4	,	,	PUNCT
ijtc-783	243	5	&	&	CCONJ
ijtc-783	243	6	liu	liu	PROPN
ijtc-783	243	7	,	,	PUNCT
ijtc-783	243	8	s.	s.	PROPN
ijtc-783	243	9	(	(	PUNCT
ijtc-783	243	10	2023b	2023b	NUM
ijtc-783	243	11	)	)	PUNCT
ijtc-783	243	12	.	.	PUNCT
ijtc-783	244	1	the	the	DET
ijtc-783	244	2	effect	effect	NOUN
ijtc-783	244	3	of	of	ADP
ijtc-783	244	4	book	book	NOUN
ijtc-783	244	5	-	-	PUNCT
ijtc-783	244	6	tax	tax	NOUN
ijtc-783	244	7	conformity	conformity	NOUN
ijtc-783	244	8	on	on	ADP
ijtc-783	244	9	the	the	DET
ijtc-783	244	10	information	information	NOUN
ijtc-783	244	11	environment	environment	NOUN
ijtc-783	244	12	:	:	PUNCT
ijtc-783	244	13	from	from	ADP
ijtc-783	244	14	the	the	DET
ijtc-783	244	15	analyst	analyst	NOUN
ijtc-783	244	16	perspective	perspective	NOUN
ijtc-783	244	17	.	.	PUNCT
ijtc-783	245	1	review	review	NOUN
ijtc-783	245	2	of	of	ADP
ijtc-783	245	3	quantitative	quantitative	ADJ
ijtc-783	245	4	finance	finance	NOUN
ijtc-783	245	5	and	and	CCONJ
ijtc-783	245	6	accounting	accounting	NOUN
ijtc-783	245	7	.	.	PUNCT
ijtc-783	246	1	https://doi.org/10.1007/s11156-023-01160-5	https://doi.org/10.1007/s11156-023-01160-5	NUM
ijtc-783	246	2	indradi	indradi	NOUN
ijtc-783	246	3	.	.	PUNCT
ijtc-783	247	1	(	(	PUNCT
ijtc-783	247	2	2023	2023	NUM
ijtc-783	247	3	)	)	PUNCT
ijtc-783	247	4	.	.	PUNCT
ijtc-783	248	1	repeated	repeat	VERB
ijtc-783	248	2	tax	tax	NOUN
ijtc-783	248	3	amnesties	amnesty	NOUN
ijtc-783	248	4	in	in	ADP
ijtc-783	248	5	indonesia	indonesia	PROPN
ijtc-783	248	6	:	:	PUNCT
ijtc-783	248	7	an	an	DET
ijtc-783	248	8	evaluation	evaluation	NOUN
ijtc-783	248	9	of	of	ADP
ijtc-783	248	10	tax	tax	NOUN
ijtc-783	248	11	compliance	compliance	NOUN
ijtc-783	248	12	.	.	PUNCT
ijtc-783	249	1	ilomata	ilomata	PROPN
ijtc-783	249	2	international	international	ADJ
ijtc-783	249	3	journal	journal	NOUN
ijtc-783	249	4	of	of	ADP
ijtc-783	249	5	tax	tax	NOUN
ijtc-783	249	6	and	and	CCONJ
ijtc-783	249	7	accounting	accounting	NOUN
ijtc-783	249	8	,	,	PUNCT
ijtc-783	249	9	4(3	4(3	NUM
ijtc-783	249	10	)	)	PUNCT
ijtc-783	249	11	,	,	PUNCT
ijtc-783	249	12	385–406	385–406	NUM
ijtc-783	249	13	.	.	PUNCT
ijtc-783	250	1	https://doi.org/10.52728/ijtc.v4i3.759	https://doi.org/10.52728/ijtc.v4i3.759	PROPN
ijtc-783	250	2	irawan	irawan	NOUN
ijtc-783	250	3	,	,	PUNCT
ijtc-783	250	4	t.	t.	PROPN
ijtc-783	250	5	,	,	PUNCT
ijtc-783	250	6	&	&	CCONJ
ijtc-783	250	7	s.	s.	PROPN
ijtc-783	250	8	a.	a.	PROPN
ijtc-783	250	9	s.	s.	PROPN
ijtc-783	250	10	(	(	PUNCT
ijtc-783	250	11	2019	2019	NUM
ijtc-783	250	12	)	)	PUNCT
ijtc-783	250	13	.	.	PUNCT
ijtc-783	251	1	the	the	DET
ijtc-783	251	2	effect	effect	NOUN
ijtc-783	251	3	of	of	ADP
ijtc-783	251	4	government	government	NOUN
ijtc-783	251	5	policies	policy	NOUN
ijtc-783	251	6	and	and	CCONJ
ijtc-783	251	7	tax	tax	NOUN
ijtc-783	251	8	compliance	compliance	NOUN
ijtc-783	251	9	on	on	ADP
ijtc-783	251	10	tax	tax	NOUN
ijtc-783	251	11	revenue	revenue	NOUN
ijtc-783	251	12	:	:	PUNCT
ijtc-783	251	13	a	a	DET
ijtc-783	251	14	case	case	NOUN
ijtc-783	251	15	study	study	NOUN
ijtc-783	251	16	in	in	ADP
ijtc-783	251	17	indonesia	indonesia	PROPN
ijtc-783	251	18	.	.	PUNCT
ijtc-783	252	1	international	international	ADJ
ijtc-783	252	2	journal	journal	PROPN
ijtc-783	252	3	of	of	ADP
ijtc-783	252	4	economics	economic	NOUN
ijtc-783	252	5	,	,	PUNCT
ijtc-783	252	6	commerce	commerce	NOUN
ijtc-783	252	7	,	,	PUNCT
ijtc-783	252	8	and	and	CCONJ
ijtc-783	252	9	management	management	NOUN
ijtc-783	252	10	,	,	PUNCT
ijtc-783	252	11	7(3	7(3	NUM
ijtc-783	252	12	)	)	PUNCT
ijtc-783	252	13	,	,	PUNCT
ijtc-783	252	14	35–48	35–48	NUM
ijtc-783	252	15	.	.	PUNCT
ijtc-783	253	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-783	253	2	enhancing	enhance	VERB
ijtc-783	253	3	tax	tax	NOUN
ijtc-783	253	4	compliance	compliance	NOUN
ijtc-783	253	5	in	in	ADP
ijtc-783	253	6	indonesian	indonesian	ADJ
ijtc-783	253	7	government	government	NOUN
ijtc-783	253	8	institutions	institution	NOUN
ijtc-783	253	9	:	:	PUNCT
ijtc-783	253	10	identifying	identify	VERB
ijtc-783	253	11	and	and	CCONJ
ijtc-783	253	12	mitigating	mitigate	VERB
ijtc-783	253	13	inhibiting	inhibit	VERB
ijtc-783	253	14	factors	factor	NOUN
ijtc-783	253	15	silalahi	silalahi	VERB
ijtc-783	253	16	179	179	NUM
ijtc-783	253	17	|	|	ADV
ijtc-783	253	18	ilomata	ilomata	PROPN
ijtc-783	253	19	international	international	ADJ
ijtc-783	253	20	journal	journal	NOUN
ijtc-783	253	21	of	of	ADP
ijtc-783	253	22	tax	tax	PROPN
ijtc-783	253	23	&	&	CCONJ
ijtc-783	253	24	accounting	accounting	PROPN
ijtc-783	253	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-783	253	26	iswahyudi	iswahyudi	PROPN
ijtc-783	253	27	,	,	PUNCT
ijtc-783	253	28	h.	h.	PROPN
ijtc-783	253	29	(	(	PUNCT
ijtc-783	253	30	2021	2021	NUM
ijtc-783	253	31	)	)	PUNCT
ijtc-783	253	32	.	.	PUNCT
ijtc-783	254	1	the	the	DET
ijtc-783	254	2	persistent	persistent	ADJ
ijtc-783	254	3	effects	effect	NOUN
ijtc-783	254	4	of	of	ADP
ijtc-783	254	5	covid-19	covid-19	PROPN
ijtc-783	254	6	on	on	ADP
ijtc-783	254	7	the	the	DET
ijtc-783	254	8	economy	economy	NOUN
ijtc-783	254	9	and	and	CCONJ
ijtc-783	254	10	fiscal	fiscal	ADJ
ijtc-783	254	11	capacity	capacity	NOUN
ijtc-783	254	12	of	of	ADP
ijtc-783	254	13	indonesia	indonesia	PROPN
ijtc-783	254	14	.	.	PUNCT
ijtc-783	255	1	jurnal	jurnal	PROPN
ijtc-783	255	2	ekonomi	ekonomi	PROPN
ijtc-783	255	3	dan	dan	PROPN
ijtc-783	255	4	pembangunan	pembangunan	PROPN
ijtc-783	255	5	,	,	PUNCT
ijtc-783	255	6	29(2	29(2	NUM
ijtc-783	255	7	)	)	PUNCT
ijtc-783	255	8	,	,	PUNCT
ijtc-783	255	9	113	113	NUM
ijtc-783	255	10	–	–	PUNCT
ijtc-783	255	11	130	130	NUM
ijtc-783	255	12	.	.	PUNCT
ijtc-783	255	13	https://doi.org/10.14203/jep.29.2.2021.113-130	https://doi.org/10.14203/jep.29.2.2021.113-130	PROPN
ijtc-783	256	1	kraemer	kraemer	PROPN
ijtc-783	256	2	,	,	PUNCT
ijtc-783	256	3	r.	r.	PROPN
ijtc-783	256	4	,	,	PUNCT
ijtc-783	256	5	&	&	CCONJ
ijtc-783	256	6	lehtimäki	lehtimäki	PROPN
ijtc-783	256	7	,	,	PUNCT
ijtc-783	256	8	j.	j.	PROPN
ijtc-783	256	9	(	(	PUNCT
ijtc-783	256	10	2023	2023	NUM
ijtc-783	256	11	)	)	PUNCT
ijtc-783	256	12	.	.	PUNCT
ijtc-783	257	1	government	government	NOUN
ijtc-783	257	2	debt	debt	NOUN
ijtc-783	257	3	,	,	PUNCT
ijtc-783	257	4	european	european	ADJ
ijtc-783	257	5	institutions	institution	NOUN
ijtc-783	257	6	and	and	CCONJ
ijtc-783	257	7	fiscal	fiscal	ADJ
ijtc-783	257	8	rules	rule	NOUN
ijtc-783	257	9	:	:	PUNCT
ijtc-783	257	10	a	a	DET
ijtc-783	257	11	synthetic	synthetic	ADJ
ijtc-783	257	12	control	control	NOUN
ijtc-783	257	13	approach	approach	NOUN
ijtc-783	257	14	.	.	PUNCT
ijtc-783	258	1	international	international	ADJ
ijtc-783	258	2	tax	tax	NOUN
ijtc-783	258	3	and	and	CCONJ
ijtc-783	258	4	public	public	ADJ
ijtc-783	258	5	finance	finance	NOUN
ijtc-783	258	6	.	.	PUNCT
ijtc-783	259	1	https://doi.org/10.1007/s10797-023-09791-z	https://doi.org/10.1007/s10797-023-09791-z	PROPN
ijtc-783	259	2	lee	lee	PROPN
ijtc-783	259	3	,	,	PUNCT
ijtc-783	259	4	c.	c.	PROPN
ijtc-783	259	5	,	,	PUNCT
ijtc-783	259	6	&	&	CCONJ
ijtc-783	259	7	l.	l.	PROPN
ijtc-783	259	8	h.	h.	PROPN
ijtc-783	259	9	(	(	PUNCT
ijtc-783	259	10	2019	2019	NUM
ijtc-783	259	11	)	)	PUNCT
ijtc-783	259	12	.	.	PUNCT
ijtc-783	260	1	tax	tax	NOUN
ijtc-783	260	2	incentives	incentive	NOUN
ijtc-783	260	3	and	and	CCONJ
ijtc-783	260	4	firm	firm	ADJ
ijtc-783	260	5	performance	performance	NOUN
ijtc-783	260	6	:	:	PUNCT
ijtc-783	260	7	evidence	evidence	NOUN
ijtc-783	260	8	from	from	ADP
ijtc-783	260	9	a	a	DET
ijtc-783	260	10	regression	regression	NOUN
ijtc-783	260	11	discontinuity	discontinuity	NOUN
ijtc-783	260	12	design	design	NOUN
ijtc-783	260	13	.	.	PUNCT
ijtc-783	261	1	journal	journal	NOUN
ijtc-783	261	2	of	of	ADP
ijtc-783	261	3	financial	financial	ADJ
ijtc-783	261	4	and	and	CCONJ
ijtc-783	261	5	quantitative	quantitative	ADJ
ijtc-783	261	6	analysis	analysis	NOUN
ijtc-783	261	7	,	,	PUNCT
ijtc-783	261	8	54(3	54(3	NUM
ijtc-783	261	9	)	)	PUNCT
ijtc-783	261	10	.	.	PUNCT
ijtc-783	262	1	ministry	ministry	PROPN
ijtc-783	262	2	of	of	ADP
ijtc-783	262	3	finance	finance	PROPN
ijtc-783	262	4	.	.	PUNCT
ijtc-783	263	1	(	(	PUNCT
ijtc-783	263	2	2022	2022	NUM
ijtc-783	263	3	)	)	PUNCT
ijtc-783	263	4	.	.	PUNCT
ijtc-783	264	1	laporan	laporan	ADJ
ijtc-783	264	2	keuangan	keuangan	PROPN
ijtc-783	264	3	pemerintah	pemerintah	PROPN
ijtc-783	264	4	pusat	pusat	PROPN
ijtc-783	264	5	tahun	tahun	PROPN
ijtc-783	264	6	2022	2022	NUM
ijtc-783	264	7	.	.	PUNCT
ijtc-783	265	1	https://djpb.kemenkeu.go.id/portal/id/data-publikasi/publikasi-cetak/laporankeuangan-pemerintah-pusat-lkpp.html	https://djpb.kemenkeu.go.id/portal/id/data-publikasi/publikasi-cetak/laporankeuangan-pemerintah-pusat-lkpp.html	PROPN
ijtc-783	265	2	.	.	PUNCT
ijtc-783	266	1	mitchell	mitchell	PROPN
ijtc-783	266	2	,	,	PUNCT
ijtc-783	266	3	m.	m.	NOUN
ijtc-783	266	4	,	,	PUNCT
ijtc-783	266	5	&	&	CCONJ
ijtc-783	266	6	s.	s.	PROPN
ijtc-783	266	7	r.	r.	PROPN
ijtc-783	266	8	(	(	PUNCT
ijtc-783	266	9	2020	2020	NUM
ijtc-783	266	10	)	)	PUNCT
ijtc-783	266	11	.	.	PUNCT
ijtc-783	267	1	tax	tax	NOUN
ijtc-783	267	2	law	law	NOUN
ijtc-783	267	3	complexity	complexity	NOUN
ijtc-783	267	4	and	and	CCONJ
ijtc-783	267	5	taxpayer	taxpayer	NOUN
ijtc-783	267	6	compliance	compliance	NOUN
ijtc-783	267	7	:	:	PUNCT
ijtc-783	267	8	evidence	evidence	NOUN
ijtc-783	267	9	from	from	ADP
ijtc-783	267	10	the	the	DET
ijtc-783	267	11	united	united	ADJ
ijtc-783	267	12	kingdom	kingdom	PROPN
ijtc-783	267	13	.	.	PUNCT
ijtc-783	268	1	european	european	ADJ
ijtc-783	268	2	accounting	accounting	PROPN
ijtc-783	268	3	review	review	PROPN
ijtc-783	268	4	,	,	PUNCT
ijtc-783	268	5	29(3	29(3	NUM
ijtc-783	268	6	)	)	PUNCT
ijtc-783	268	7	,	,	PUNCT
ijtc-783	268	8	485–510	485–510	NUM
ijtc-783	268	9	.	.	PUNCT
ijtc-783	268	10	ngwaba	ngwaba	PROPN
ijtc-783	268	11	,	,	PUNCT
ijtc-783	268	12	c.	c.	PROPN
ijtc-783	268	13	a.	a.	PROPN
ijtc-783	268	14	,	,	PUNCT
ijtc-783	268	15	&	&	CCONJ
ijtc-783	268	16	azizi	azizi	PROPN
ijtc-783	268	17	,	,	PUNCT
ijtc-783	268	18	s.	s.	PROPN
ijtc-783	268	19	s.	s.	PROPN
ijtc-783	268	20	(	(	PUNCT
ijtc-783	268	21	2020	2020	NUM
ijtc-783	268	22	)	)	PUNCT
ijtc-783	268	23	.	.	PUNCT
ijtc-783	269	1	effectiveness	effectiveness	NOUN
ijtc-783	269	2	of	of	ADP
ijtc-783	269	3	tax	tax	NOUN
ijtc-783	269	4	reform	reform	NOUN
ijtc-783	269	5	on	on	ADP
ijtc-783	269	6	entrepreneurship	entrepreneurship	NOUN
ijtc-783	269	7	.	.	PUNCT
ijtc-783	270	1	journal	journal	NOUN
ijtc-783	270	2	of	of	ADP
ijtc-783	270	3	entrepreneurship	entrepreneurship	NOUN
ijtc-783	270	4	and	and	CCONJ
ijtc-783	270	5	public	public	ADJ
ijtc-783	270	6	policy	policy	NOUN
ijtc-783	270	7	,	,	PUNCT
ijtc-783	270	8	9(1	9(1	NUM
ijtc-783	270	9	)	)	PUNCT
ijtc-783	270	10	,	,	PUNCT
ijtc-783	270	11	94–111	94–111	PROPN
ijtc-783	270	12	.	.	PUNCT
ijtc-783	270	13	https://doi.org/10.1108/jepp-07-2019-0060	https://doi.org/10.1108/jepp-07-2019-0060	PROPN
ijtc-783	270	14	nursalam	nursalam	PROPN
ijtc-783	270	15	,	,	PUNCT
ijtc-783	270	16	m.	m.	NOUN
ijtc-783	270	17	,	,	PUNCT
ijtc-783	270	18	&	&	CCONJ
ijtc-783	270	19	z.	z.	PROPN
ijtc-783	270	20	m.	m.	PROPN
ijtc-783	270	21	(	(	PUNCT
ijtc-783	270	22	2017	2017	NUM
ijtc-783	270	23	)	)	PUNCT
ijtc-783	270	24	.	.	PUNCT
ijtc-783	271	1	the	the	DET
ijtc-783	271	2	influence	influence	NOUN
ijtc-783	271	3	of	of	ADP
ijtc-783	271	4	taxpayer	taxpayer	NOUN
ijtc-783	271	5	perception	perception	NOUN
ijtc-783	271	6	,	,	PUNCT
ijtc-783	271	7	tax	tax	NOUN
ijtc-783	271	8	penalties	penalty	NOUN
ijtc-783	271	9	,	,	PUNCT
ijtc-783	271	10	and	and	CCONJ
ijtc-783	271	11	tax	tax	NOUN
ijtc-783	271	12	knowledge	knowledge	NOUN
ijtc-783	271	13	on	on	ADP
ijtc-783	271	14	tax	tax	NOUN
ijtc-783	271	15	compliance	compliance	NOUN
ijtc-783	271	16	of	of	ADP
ijtc-783	271	17	government	government	NOUN
ijtc-783	271	18	institutions	institution	NOUN
ijtc-783	271	19	in	in	ADP
ijtc-783	271	20	indonesia	indonesia	PROPN
ijtc-783	271	21	.	.	PUNCT
ijtc-783	272	1	international	international	ADJ
ijtc-783	272	2	journal	journal	PROPN
ijtc-783	272	3	of	of	ADP
ijtc-783	272	4	economics	economic	NOUN
ijtc-783	272	5	,	,	PUNCT
ijtc-783	272	6	commerce	commerce	NOUN
ijtc-783	272	7	,	,	PUNCT
ijtc-783	272	8	and	and	CCONJ
ijtc-783	272	9	management	management	NOUN
ijtc-783	272	10	,	,	PUNCT
ijtc-783	272	11	5(2	5(2	NUM
ijtc-783	272	12	)	)	PUNCT
ijtc-783	272	13	,	,	PUNCT
ijtc-783	272	14	40–52	40–52	NUM
ijtc-783	272	15	.	.	PUNCT
ijtc-783	273	1	pu	pu	PROPN
ijtc-783	273	2	,	,	PUNCT
ijtc-783	273	3	c.	c.	PROPN
ijtc-783	273	4	,	,	PUNCT
ijtc-783	273	5	&	&	CCONJ
ijtc-783	273	6	syu	syu	PROPN
ijtc-783	273	7	,	,	PUNCT
ijtc-783	273	8	h.-f	h.-f	NOUN
ijtc-783	273	9	.	.	PUNCT
ijtc-783	274	1	(	(	PUNCT
ijtc-783	274	2	2023	2023	NUM
ijtc-783	274	3	)	)	PUNCT
ijtc-783	274	4	.	.	PUNCT
ijtc-783	275	1	effects	effect	NOUN
ijtc-783	275	2	of	of	ADP
ijtc-783	275	3	disability	disability	NOUN
ijtc-783	275	4	on	on	ADP
ijtc-783	275	5	income	income	NOUN
ijtc-783	275	6	and	and	CCONJ
ijtc-783	275	7	income	income	NOUN
ijtc-783	275	8	composition	composition	NOUN
ijtc-783	275	9	.	.	PUNCT
ijtc-783	276	1	plos	plos	PROPN
ijtc-783	276	2	one	one	NUM
ijtc-783	276	3	,	,	PUNCT
ijtc-783	276	4	18(5	18(5	NUM
ijtc-783	276	5	may	may	NOUN
ijtc-783	276	6	)	)	PUNCT
ijtc-783	276	7	.	.	PUNCT
ijtc-783	277	1	https://doi.org/10.1371/journal.pone.0286462	https://doi.org/10.1371/journal.pone.0286462	PROPN
ijtc-783	277	2	puspitasari	puspitasari	PROPN
ijtc-783	277	3	,	,	PUNCT
ijtc-783	277	4	r.	r.	PROPN
ijtc-783	277	5	,	,	PUNCT
ijtc-783	277	6	&	&	CCONJ
ijtc-783	277	7	n.	n.	PROPN
ijtc-783	277	8	s.	s.	PROPN
ijtc-783	277	9	(	(	PUNCT
ijtc-783	277	10	2017	2017	NUM
ijtc-783	277	11	)	)	PUNCT
ijtc-783	277	12	.	.	PUNCT
ijtc-783	278	1	the	the	DET
ijtc-783	278	2	effect	effect	NOUN
ijtc-783	278	3	of	of	ADP
ijtc-783	278	4	taxpayer	taxpayer	NOUN
ijtc-783	278	5	awareness	awareness	NOUN
ijtc-783	278	6	,	,	PUNCT
ijtc-783	278	7	tax	tax	NOUN
ijtc-783	278	8	penalties	penalty	NOUN
ijtc-783	278	9	,	,	PUNCT
ijtc-783	278	10	and	and	CCONJ
ijtc-783	278	11	tax	tax	NOUN
ijtc-783	278	12	sanctions	sanction	NOUN
ijtc-783	278	13	on	on	ADP
ijtc-783	278	14	tax	tax	NOUN
ijtc-783	278	15	compliance	compliance	NOUN
ijtc-783	278	16	of	of	ADP
ijtc-783	278	17	government	government	NOUN
ijtc-783	278	18	institutions	institution	NOUN
ijtc-783	278	19	.	.	PUNCT
ijtc-783	279	1	journal	journal	NOUN
ijtc-783	279	2	of	of	ADP
ijtc-783	279	3	accounting	accounting	NOUN
ijtc-783	279	4	and	and	CCONJ
ijtc-783	279	5	investment	investment	NOUN
ijtc-783	279	6	,	,	PUNCT
ijtc-783	279	7	18(1	18(1	NOUN
ijtc-783	279	8	)	)	PUNCT
ijtc-783	279	9	,	,	PUNCT
ijtc-783	279	10	37–48	37–48	NUM
ijtc-783	279	11	.	.	PUNCT
ijtc-783	280	1	rahman	rahman	PROPN
ijtc-783	280	2	,	,	PUNCT
ijtc-783	280	3	m.	m.	NOUN
ijtc-783	280	4	,	,	PUNCT
ijtc-783	280	5	&	&	CCONJ
ijtc-783	280	6	a.	a.	PROPN
ijtc-783	280	7	f.	f.	PROPN
ijtc-783	280	8	(	(	PUNCT
ijtc-783	280	9	2020	2020	NUM
ijtc-783	280	10	)	)	PUNCT
ijtc-783	280	11	.	.	PUNCT
ijtc-783	281	1	(	(	PUNCT
ijtc-783	281	2	2020	2020	NUM
ijtc-783	281	3	)	)	PUNCT
ijtc-783	281	4	.	.	PUNCT
ijtc-783	282	1	tax	tax	NOUN
ijtc-783	282	2	compliance	compliance	NOUN
ijtc-783	282	3	costs	cost	NOUN
ijtc-783	282	4	and	and	CCONJ
ijtc-783	282	5	small	small	ADJ
ijtc-783	282	6	and	and	CCONJ
ijtc-783	282	7	medium	medium	ADJ
ijtc-783	282	8	enterprises	enterprise	NOUN
ijtc-783	282	9	:	:	PUNCT
ijtc-783	282	10	a	a	DET
ijtc-783	282	11	comparative	comparative	ADJ
ijtc-783	282	12	analysis	analysis	NOUN
ijtc-783	282	13	of	of	ADP
ijtc-783	282	14	developed	developed	ADJ
ijtc-783	282	15	and	and	CCONJ
ijtc-783	282	16	developing	develop	VERB
ijtc-783	282	17	countries	country	NOUN
ijtc-783	282	18	.	.	PUNCT
ijtc-783	283	1	international	international	ADJ
ijtc-783	283	2	review	review	NOUN
ijtc-783	283	3	of	of	ADP
ijtc-783	283	4	applied	applied	ADJ
ijtc-783	283	5	economics	economic	NOUN
ijtc-783	283	6	,	,	PUNCT
ijtc-783	283	7	34(3	34(3	NUM
ijtc-783	283	8	)	)	PUNCT
ijtc-783	283	9	.	.	PUNCT
ijtc-783	284	1	republik	republik	PROPN
ijtc-783	284	2	indonesia	indonesia	PROPN
ijtc-783	284	3	.	.	PROPN
ijtc-783	284	4	2021	2021	NUM
ijtc-783	284	5	.	.	PUNCT
ijtc-783	285	1	peraturan	peraturan	PROPN
ijtc-783	285	2	menteri	menteri	PROPN
ijtc-783	285	3	keuangan	keuangan	VERB
ijtc-783	285	4	republik	republik	PROPN
ijtc-783	285	5	indonesia	indonesia	PROPN
ijtc-783	285	6	nomor	nomor	PROPN
ijtc-783	285	7	59	59	NUM
ijtc-783	285	8	/	/	SYM
ijtc-783	285	9	pmk.03/2022	pmk.03/2022	PROPN
ijtc-783	285	10	tentang	tentang	PROPN
ijtc-783	285	11	perubahan	perubahan	PROPN
ijtc-783	285	12	atas	atas	PROPN
ijtc-783	285	13	peraturan	peraturan	PROPN
ijtc-783	285	14	menteri	menteri	PROPN
ijtc-783	285	15	keuangan	keuangan	PROPN
ijtc-783	285	16	nomor	nomor	VERB
ijtc-783	285	17	231	231	NUM
ijtc-783	285	18	/	/	SYM
ijtc-783	285	19	pmk.03/2019	pmk.03/2019	PROPN
ijtc-783	285	20	tentang	tentang	PROPN
ijtc-783	285	21	tata	tata	PROPN
ijtc-783	285	22	cara	cara	PROPN
ijtc-783	285	23	pendaftaran	pendaftaran	VERB
ijtc-783	285	24	dan	dan	PROPN
ijtc-783	285	25	penghapusan	penghapusan	PROPN
ijtc-783	285	26	nomor	nomor	PROPN
ijtc-783	285	27	pokok	pokok	PROPN
ijtc-783	285	28	wajib	wajib	PROPN
ijtc-783	285	29	pajak	pajak	PROPN
ijtc-783	285	30	,	,	PUNCT
ijtc-783	285	31	pengukuhan	pengukuhan	PROPN
ijtc-783	285	32	dan	dan	PROPN
ijtc-783	285	33	pencabutan	pencabutan	PROPN
ijtc-783	285	34	pengukuhan	pengukuhan	PROPN
ijtc-783	285	35	pengusaha	pengusaha	VERB
ijtc-783	285	36	kena	kena	PROPN
ijtc-783	285	37	pajak	pajak	PROPN
ijtc-783	285	38	,	,	PUNCT
ijtc-783	285	39	serta	serta	PROPN
ijtc-783	285	40	pemotongan	pemotongan	PROPN
ijtc-783	285	41	dan	dan	PROPN
ijtc-783	285	42	/	/	SYM
ijtc-783	285	43	atau	atau	PROPN
ijtc-783	285	44	pemungutan	pemungutan	PROPN
ijtc-783	285	45	,	,	PUNCT
ijtc-783	285	46	penyetoran	penyetoran	NOUN
ijtc-783	285	47	.	.	PUNCT
ijtc-783	286	1	dan	dan	PROPN
ijtc-783	286	2	pelaporan	pelaporan	PROPN
ijtc-783	286	3	pajak	pajak	PROPN
ijtc-783	286	4	bagi	bagi	PROPN
ijtc-783	286	5	instansi	instansi	PROPN
ijtc-783	286	6	pemerintah	pemerintah	PROPN
ijtc-783	286	7	.	.	PUNCT
ijtc-783	287	1	(	(	PUNCT
ijtc-783	287	2	n.d	n.d	PROPN
ijtc-783	287	3	.	.	PROPN
ijtc-783	287	4	)	)	PUNCT
ijtc-783	287	5	.	.	PUNCT
ijtc-783	288	1	rosadi	rosadi	NOUN
ijtc-783	288	2	,	,	PUNCT
ijtc-783	288	3	r.	r.	PROPN
ijtc-783	288	4	,	,	PUNCT
ijtc-783	288	5	&	&	CCONJ
ijtc-783	288	6	w.	w.	PROPN
ijtc-783	288	7	r.	r.	PROPN
ijtc-783	288	8	(	(	PUNCT
ijtc-783	288	9	2015	2015	NUM
ijtc-783	288	10	)	)	PUNCT
ijtc-783	288	11	.	.	PUNCT
ijtc-783	289	1	the	the	DET
ijtc-783	289	2	influence	influence	NOUN
ijtc-783	289	3	of	of	ADP
ijtc-783	289	4	taxation	taxation	NOUN
ijtc-783	289	5	system	system	NOUN
ijtc-783	289	6	and	and	CCONJ
ijtc-783	289	7	taxation	taxation	NOUN
ijtc-783	289	8	knowledge	knowledge	NOUN
ijtc-783	289	9	on	on	ADP
ijtc-783	289	10	the	the	DET
ijtc-783	289	11	level	level	NOUN
ijtc-783	289	12	of	of	ADP
ijtc-783	289	13	tax	tax	NOUN
ijtc-783	289	14	compliance	compliance	NOUN
ijtc-783	289	15	:	:	PUNCT
ijtc-783	289	16	a	a	DET
ijtc-783	289	17	study	study	NOUN
ijtc-783	289	18	on	on	ADP
ijtc-783	289	19	the	the	DET
ijtc-783	289	20	taxpayer	taxpayer	NOUN
ijtc-783	289	21	of	of	ADP
ijtc-783	289	22	government	government	NOUN
ijtc-783	289	23	institutions	institution	NOUN
ijtc-783	289	24	.	.	PUNCT
ijtc-783	290	1	journal	journal	PROPN
ijtc-783	290	2	of	of	ADP
ijtc-783	290	3	economics	economic	NOUN
ijtc-783	290	4	and	and	CCONJ
ijtc-783	290	5	sustainable	sustainable	ADJ
ijtc-783	290	6	development	development	NOUN
ijtc-783	290	7	,	,	PUNCT
ijtc-783	290	8	6(18	6(18	NUM
ijtc-783	290	9	)	)	PUNCT
ijtc-783	290	10	,	,	PUNCT
ijtc-783	290	11	9–15	9–15	PROPN
ijtc-783	290	12	.	.	PUNCT
ijtc-783	291	1	saragih	saragih	PROPN
ijtc-783	291	2	,	,	PUNCT
ijtc-783	291	3	a.	a.	PROPN
ijtc-783	291	4	h.	h.	PROPN
ijtc-783	291	5	,	,	PUNCT
ijtc-783	291	6	reyhani	reyhani	PROPN
ijtc-783	291	7	,	,	PUNCT
ijtc-783	291	8	q.	q.	PROPN
ijtc-783	291	9	,	,	PUNCT
ijtc-783	291	10	setyowati	setyowati	PROPN
ijtc-783	291	11	,	,	PUNCT
ijtc-783	291	12	m.	m.	NOUN
ijtc-783	291	13	s.	s.	PROPN
ijtc-783	291	14	,	,	PUNCT
ijtc-783	291	15	&	&	CCONJ
ijtc-783	291	16	hendrawan	hendrawan	PROPN
ijtc-783	291	17	,	,	PUNCT
ijtc-783	291	18	a.	a.	NOUN
ijtc-783	291	19	(	(	PUNCT
ijtc-783	291	20	2022	2022	NUM
ijtc-783	291	21	)	)	PUNCT
ijtc-783	291	22	.	.	PUNCT
ijtc-783	292	1	the	the	DET
ijtc-783	292	2	potential	potential	NOUN
ijtc-783	292	3	of	of	ADP
ijtc-783	292	4	an	an	DET
ijtc-783	292	5	artificial	artificial	ADJ
ijtc-783	292	6	intelligence	intelligence	NOUN
ijtc-783	292	7	(	(	PUNCT
ijtc-783	292	8	ai	ai	NOUN
ijtc-783	292	9	)	)	PUNCT
ijtc-783	292	10	application	application	NOUN
ijtc-783	292	11	for	for	ADP
ijtc-783	292	12	the	the	DET
ijtc-783	292	13	tax	tax	NOUN
ijtc-783	292	14	administration	administration	NOUN
ijtc-783	292	15	system	system	NOUN
ijtc-783	292	16	’s	’s	PART
ijtc-783	292	17	modernization	modernization	NOUN
ijtc-783	292	18	:	:	PUNCT
ijtc-783	292	19	the	the	DET
ijtc-783	292	20	case	case	NOUN
ijtc-783	292	21	of	of	ADP
ijtc-783	292	22	indonesia	indonesia	PROPN
ijtc-783	292	23	.	.	PUNCT
ijtc-783	293	1	artificial	artificial	ADJ
ijtc-783	293	2	intelligence	intelligence	NOUN
ijtc-783	293	3	and	and	CCONJ
ijtc-783	293	4	law	law	NOUN
ijtc-783	293	5	.	.	PUNCT
ijtc-783	294	1	https://doi.org/10.1007/s10506-022-09321-y	https://doi.org/10.1007/s10506-022-09321-y	PROPN
ijtc-783	294	2	satyadini	satyadini	PROPN
ijtc-783	294	3	,	,	PUNCT
ijtc-783	294	4	a.	a.	PROPN
ijtc-783	294	5	e.	e.	PROPN
ijtc-783	294	6	,	,	PUNCT
ijtc-783	294	7	rea	rea	PROPN
ijtc-783	294	8	erlangga	erlangga	PROPN
ijtc-783	294	9	,	,	PUNCT
ijtc-783	294	10	r.	r.	PROPN
ijtc-783	294	11	,	,	PUNCT
ijtc-783	294	12	&	&	CCONJ
ijtc-783	294	13	vdkg	vdkg	PROPN
ijtc-783	294	14	,	,	PUNCT
ijtc-783	294	15	b.	b.	PROPN
ijtc-783	294	16	s.	s.	PROPN
ijtc-783	294	17	(	(	PUNCT
ijtc-783	294	18	n.d	n.d	PROPN
ijtc-783	294	19	.	.	PROPN
ijtc-783	294	20	)	)	PUNCT
ijtc-783	294	21	.	.	PUNCT
ijtc-783	295	1	who	who	PRON
ijtc-783	295	2	avoids	avoid	VERB
ijtc-783	295	3	taxes	taxis	NOUN
ijtc-783	295	4	?	?	PUNCT
ijtc-783	296	1	an	an	DET
ijtc-783	296	2	empirical	empirical	ADJ
ijtc-783	296	3	evidence	evidence	NOUN
ijtc-783	296	4	from	from	ADP
ijtc-783	296	5	the	the	DET
ijtc-783	296	6	case	case	NOUN
ijtc-783	296	7	of	of	ADP
ijtc-783	296	8	indonesia	indonesia	PROPN
ijtc-783	296	9	.	.	PROPN
ijtc-783	296	10	suranta	suranta	PROPN
ijtc-783	296	11	,	,	PUNCT
ijtc-783	296	12	e.	e.	PROPN
ijtc-783	296	13	,	,	PUNCT
ijtc-783	296	14	&	&	CCONJ
ijtc-783	296	15	n.	n.	PROPN
ijtc-783	296	16	p.	p.	PROPN
ijtc-783	296	17	(	(	PUNCT
ijtc-783	296	18	2018	2018	NUM
ijtc-783	296	19	)	)	PUNCT
ijtc-783	296	20	.	.	PUNCT
ijtc-783	297	1	tax	tax	NOUN
ijtc-783	297	2	compliance	compliance	NOUN
ijtc-783	297	3	of	of	ADP
ijtc-783	297	4	government	government	NOUN
ijtc-783	297	5	institutions	institution	NOUN
ijtc-783	297	6	:	:	PUNCT
ijtc-783	297	7	a	a	DET
ijtc-783	297	8	study	study	NOUN
ijtc-783	297	9	on	on	ADP
ijtc-783	297	10	tax	tax	NOUN
ijtc-783	297	11	compliance	compliance	NOUN
ijtc-783	297	12	factors	factor	NOUN
ijtc-783	297	13	and	and	CCONJ
ijtc-783	297	14	their	their	PRON
ijtc-783	297	15	impact	impact	NOUN
ijtc-783	297	16	on	on	ADP
ijtc-783	297	17	tax	tax	NOUN
ijtc-783	297	18	revenues	revenue	NOUN
ijtc-783	297	19	.	.	PUNCT
ijtc-783	298	1	international	international	ADJ
ijtc-783	298	2	journal	journal	PROPN
ijtc-783	298	3	of	of	ADP
ijtc-783	298	4	scientific	scientific	ADJ
ijtc-783	298	5	and	and	CCONJ
ijtc-783	298	6	research	research	NOUN
ijtc-783	298	7	publications	publication	NOUN
ijtc-783	298	8	,	,	PUNCT
ijtc-783	298	9	8(10	8(10	NUM
ijtc-783	298	10	)	)	PUNCT
ijtc-783	298	11	,	,	PUNCT
ijtc-783	298	12	399–404	399–404	NUM
ijtc-783	298	13	.	.	PUNCT
ijtc-783	299	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ