id	sid	tid	token	lemma	pos
ijtc-798	1	1	ilomata	ilomata	PROPN
ijtc-798	1	2	international	international	ADJ
ijtc-798	1	3	journal	journal	NOUN
ijtc-798	1	4	of	of	ADP
ijtc-798	1	5	tax	tax	PROPN
ijtc-798	1	6	&	&	CCONJ
ijtc-798	1	7	accounting	account	VERB
ijtc-798	1	8	p	p	PROPN
ijtc-798	1	9	-	-	PUNCT
ijtc-798	1	10	issn	issn	NOUN
ijtc-798	1	11	:	:	PUNCT
ijtc-798	1	12	2714	2714	NUM
ijtc-798	1	13	-	-	SYM
ijtc-798	1	14	9838	9838	NUM
ijtc-798	1	15	;	;	PUNCT
ijtc-798	1	16	e	e	X
ijtc-798	1	17	-	-	PUNCT
ijtc-798	1	18	issn	issn	NOUN
ijtc-798	1	19	:	:	PUNCT
ijtc-798	1	20	2714	2714	NUM
ijtc-798	1	21	-	-	SYM
ijtc-798	1	22	9846	9846	NUM
ijtc-798	1	23	volume	volume	NOUN
ijtc-798	1	24	4	4	NUM
ijtc-798	1	25	,	,	PUNCT
ijtc-798	1	26	issue	issue	NOUN
ijtc-798	1	27	3	3	NUM
ijtc-798	1	28	july	july	PROPN
ijtc-798	1	29	2023	2023	NUM
ijtc-798	1	30	page	page	NOUN
ijtc-798	1	31	no	no	NOUN
ijtc-798	1	32	.	.	PUNCT
ijtc-798	2	1	508	508	NUM
ijtc-798	2	2	-	-	SYM
ijtc-798	2	3	523	523	NUM
ijtc-798	2	4	508	508	NUM
ijtc-798	2	5	|	|	NOUN
ijtc-798	2	6	ilomata	ilomata	NOUN
ijtc-798	2	7	international	international	ADJ
ijtc-798	2	8	journal	journal	NOUN
ijtc-798	2	9	of	of	ADP
ijtc-798	2	10	tax	tax	PROPN
ijtc-798	2	11	&	&	CCONJ
ijtc-798	2	12	accounting	account	VERB
ijtc-798	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	2	14	the	the	DET
ijtc-798	2	15	tax	tax	NOUN
ijtc-798	2	16	revenue	revenue	NOUN
ijtc-798	2	17	from	from	ADP
ijtc-798	2	18	agriculture	agriculture	NOUN
ijtc-798	2	19	and	and	CCONJ
ijtc-798	2	20	manufacturing	manufacturing	NOUN
ijtc-798	2	21	sectors	sector	NOUN
ijtc-798	2	22	in	in	ADP
ijtc-798	2	23	lower	low	ADJ
ijtc-798	2	24	middle	middle	ADJ
ijtc-798	2	25	-	-	PUNCT
ijtc-798	2	26	income	income	NOUN
ijtc-798	2	27	countries	country	NOUN
ijtc-798	2	28	with	with	ADP
ijtc-798	2	29	exchange	exchange	NOUN
ijtc-798	2	30	rate	rate	NOUN
ijtc-798	2	31	as	as	ADP
ijtc-798	2	32	a	a	DET
ijtc-798	2	33	moderating	moderate	VERB
ijtc-798	2	34	variable	variable	ADJ
ijtc-798	2	35	destiny	destiny	NOUN
ijtc-798	2	36	wulandari1	wulandari1	NOUN
ijtc-798	2	37	,	,	PUNCT
ijtc-798	2	38	suparna	suparna	ADJ
ijtc-798	2	39	wijaya2	wijaya2	PROPN
ijtc-798	2	40	12politeknik	12politeknik	X
ijtc-798	2	41	keuangan	keuangan	PROPN
ijtc-798	2	42	negara	negara	PROPN
ijtc-798	2	43	stan	stan	PROPN
ijtc-798	2	44	,	,	PUNCT
ijtc-798	2	45	indonesia	indonesia	PROPN
ijtc-798	2	46	correspondent	correspondent	NOUN
ijtc-798	2	47	:	:	PUNCT
ijtc-798	2	48	sprnwijaya@gmail.com2	sprnwijaya@gmail.com2	NOUN
ijtc-798	2	49	received	receive	VERB
ijtc-798	2	50	:	:	PUNCT
ijtc-798	2	51	june	june	PROPN
ijtc-798	2	52	9	9	NUM
ijtc-798	2	53	,	,	PUNCT
ijtc-798	2	54	2023	2023	NUM
ijtc-798	2	55	accepted	accept	VERB
ijtc-798	2	56	:	:	PUNCT
ijtc-798	2	57	july	july	PROPN
ijtc-798	2	58	17	17	NUM
ijtc-798	2	59	,	,	PUNCT
ijtc-798	2	60	2023	2023	NUM
ijtc-798	2	61	published	publish	VERB
ijtc-798	2	62	:	:	PUNCT
ijtc-798	2	63	july	july	PROPN
ijtc-798	2	64	31	31	NUM
ijtc-798	2	65	,	,	PUNCT
ijtc-798	2	66	2023	2023	NUM
ijtc-798	2	67	citation	citation	NOUN
ijtc-798	2	68	:	:	PUNCT
ijtc-798	2	69	wulandari	wulandari	PROPN
ijtc-798	2	70	,	,	PUNCT
ijtc-798	2	71	d.	d.	PROPN
ijtc-798	2	72	,	,	PUNCT
ijtc-798	2	73	wijaya	wijaya	PROPN
ijtc-798	2	74	,	,	PUNCT
ijtc-798	2	75	s.	s.	PROPN
ijtc-798	2	76	(	(	PUNCT
ijtc-798	2	77	2023	2023	NUM
ijtc-798	2	78	)	)	PUNCT
ijtc-798	2	79	.	.	PUNCT
ijtc-798	3	1	agriculture	agriculture	NOUN
ijtc-798	3	2	and	and	CCONJ
ijtc-798	3	3	manufacturing	manufacturing	NOUN
ijtc-798	3	4	for	for	ADP
ijtc-798	3	5	lower	low	ADJ
ijtc-798	3	6	middle	middle	ADJ
ijtc-798	3	7	-	-	PUNCT
ijtc-798	3	8	income	income	NOUN
ijtc-798	3	9	countries	country	NOUN
ijtc-798	3	10	:	:	PUNCT
ijtc-798	3	11	exchange	exchange	NOUN
ijtc-798	3	12	rate	rate	NOUN
ijtc-798	3	13	as	as	ADP
ijtc-798	3	14	a	a	DET
ijtc-798	3	15	moderating	moderate	VERB
ijtc-798	3	16	variable	variable	NOUN
ijtc-798	3	17	.	.	PUNCT
ijtc-798	4	1	ilomata	ilomata	PROPN
ijtc-798	4	2	international	international	ADJ
ijtc-798	4	3	journal	journal	NOUN
ijtc-798	4	4	of	of	ADP
ijtc-798	4	5	tax	tax	NOUN
ijtc-798	4	6	and	and	CCONJ
ijtc-798	4	7	accounting	accounting	NOUN
ijtc-798	4	8	,	,	PUNCT
ijtc-798	4	9	4(3	4(3	NUM
ijtc-798	4	10	)	)	PUNCT
ijtc-798	4	11	,	,	PUNCT
ijtc-798	4	12	508	508	NUM
ijtc-798	4	13	-	-	SYM
ijtc-798	4	14	523	523	NUM
ijtc-798	4	15	.	.	PUNCT
ijtc-798	5	1	https://doi.org/10.52728/ijtc.v4i3.798	https://doi.org/10.52728/ijtc.v4i3.798	NOUN
ijtc-798	5	2	abstract	abstract	NOUN
ijtc-798	5	3	:	:	PUNCT
ijtc-798	5	4	middle	middle	ADJ
ijtc-798	5	5	-	-	PUNCT
ijtc-798	5	6	income	income	NOUN
ijtc-798	5	7	trap	trap	NOUN
ijtc-798	5	8	triggers	trigger	VERB
ijtc-798	5	9	the	the	DET
ijtc-798	5	10	middleincome	middleincome	PROPN
ijtc-798	5	11	countries	country	NOUN
ijtc-798	5	12	to	to	PART
ijtc-798	5	13	boost	boost	VERB
ijtc-798	5	14	their	their	PRON
ijtc-798	5	15	economic	economic	ADJ
ijtc-798	5	16	growth	growth	NOUN
ijtc-798	5	17	.	.	PUNCT
ijtc-798	6	1	as	as	SCONJ
ijtc-798	6	2	tax	tax	NOUN
ijtc-798	6	3	revenue	revenue	NOUN
ijtc-798	6	4	has	have	VERB
ijtc-798	6	5	causal	causal	ADJ
ijtc-798	6	6	relationship	relationship	NOUN
ijtc-798	6	7	with	with	ADP
ijtc-798	6	8	economic	economic	ADJ
ijtc-798	6	9	growth	growth	NOUN
ijtc-798	6	10	,	,	PUNCT
ijtc-798	6	11	it	it	PRON
ijtc-798	6	12	is	be	AUX
ijtc-798	6	13	essential	essential	ADJ
ijtc-798	6	14	to	to	PART
ijtc-798	6	15	conduct	conduct	VERB
ijtc-798	6	16	a	a	DET
ijtc-798	6	17	study	study	NOUN
ijtc-798	6	18	on	on	ADP
ijtc-798	6	19	how	how	SCONJ
ijtc-798	6	20	to	to	PART
ijtc-798	6	21	improve	improve	VERB
ijtc-798	6	22	tax	tax	NOUN
ijtc-798	6	23	revenue	revenue	NOUN
ijtc-798	6	24	.	.	PUNCT
ijtc-798	7	1	considering	consider	VERB
ijtc-798	7	2	the	the	DET
ijtc-798	7	3	potential	potential	NOUN
ijtc-798	7	4	of	of	ADP
ijtc-798	7	5	agriculture	agriculture	NOUN
ijtc-798	7	6	and	and	CCONJ
ijtc-798	7	7	manufacturing	manufacturing	NOUN
ijtc-798	7	8	sectors	sector	NOUN
ijtc-798	7	9	in	in	ADP
ijtc-798	7	10	lower	low	ADJ
ijtc-798	7	11	middle	middle	ADJ
ijtc-798	7	12	-	-	PUNCT
ijtc-798	7	13	income	income	NOUN
ijtc-798	7	14	countries	country	NOUN
ijtc-798	7	15	,	,	PUNCT
ijtc-798	7	16	particularly	particularly	ADV
ijtc-798	7	17	in	in	ADP
ijtc-798	7	18	east	east	PROPN
ijtc-798	7	19	asia	asia	PROPN
ijtc-798	7	20	and	and	CCONJ
ijtc-798	7	21	pacific	pacific	ADJ
ijtc-798	7	22	regions	region	NOUN
ijtc-798	7	23	one	one	NUM
ijtc-798	7	24	of	of	ADP
ijtc-798	7	25	which	which	PRON
ijtc-798	7	26	is	be	AUX
ijtc-798	7	27	indonesia	indonesia	PROPN
ijtc-798	7	28	,	,	PUNCT
ijtc-798	7	29	this	this	DET
ijtc-798	7	30	study	study	NOUN
ijtc-798	7	31	aims	aim	VERB
ijtc-798	7	32	to	to	PART
ijtc-798	7	33	determine	determine	VERB
ijtc-798	7	34	the	the	DET
ijtc-798	7	35	effects	effect	NOUN
ijtc-798	7	36	of	of	ADP
ijtc-798	7	37	both	both	DET
ijtc-798	7	38	sectors	sector	NOUN
ijtc-798	7	39	on	on	ADP
ijtc-798	7	40	tax	tax	NOUN
ijtc-798	7	41	revenue	revenue	NOUN
ijtc-798	7	42	in	in	ADP
ijtc-798	7	43	the	the	DET
ijtc-798	7	44	respective	respective	ADJ
ijtc-798	7	45	regions	region	NOUN
ijtc-798	7	46	.	.	PUNCT
ijtc-798	8	1	this	this	DET
ijtc-798	8	2	study	study	NOUN
ijtc-798	8	3	uses	use	VERB
ijtc-798	8	4	exchange	exchange	NOUN
ijtc-798	8	5	rate	rate	NOUN
ijtc-798	8	6	as	as	ADP
ijtc-798	8	7	moderating	moderate	VERB
ijtc-798	8	8	variable	variable	ADJ
ijtc-798	8	9	and	and	CCONJ
ijtc-798	8	10	foreign	foreign	ADJ
ijtc-798	8	11	direct	direct	ADJ
ijtc-798	8	12	investment	investment	NOUN
ijtc-798	8	13	(	(	PUNCT
ijtc-798	8	14	fdi	fdi	NOUN
ijtc-798	8	15	)	)	PUNCT
ijtc-798	8	16	as	as	ADP
ijtc-798	8	17	control	control	NOUN
ijtc-798	8	18	variable	variable	NOUN
ijtc-798	8	19	.	.	PUNCT
ijtc-798	9	1	the	the	DET
ijtc-798	9	2	utilization	utilization	NOUN
ijtc-798	9	3	of	of	ADP
ijtc-798	9	4	the	the	DET
ijtc-798	9	5	two	two	NUM
ijtc-798	9	6	variables	variable	NOUN
ijtc-798	9	7	becomes	become	VERB
ijtc-798	9	8	the	the	DET
ijtc-798	9	9	novelty	novelty	NOUN
ijtc-798	9	10	of	of	ADP
ijtc-798	9	11	this	this	DET
ijtc-798	9	12	study	study	NOUN
ijtc-798	9	13	since	since	SCONJ
ijtc-798	9	14	researches	research	NOUN
ijtc-798	9	15	that	that	PRON
ijtc-798	9	16	uses	use	VERB
ijtc-798	9	17	the	the	DET
ijtc-798	9	18	two	two	NUM
ijtc-798	9	19	variables	variable	NOUN
ijtc-798	9	20	have	have	AUX
ijtc-798	9	21	never	never	ADV
ijtc-798	9	22	been	be	AUX
ijtc-798	9	23	conducted	conduct	VERB
ijtc-798	9	24	.	.	PUNCT
ijtc-798	10	1	in	in	ADP
ijtc-798	10	2	addition	addition	NOUN
ijtc-798	10	3	,	,	PUNCT
ijtc-798	10	4	no	no	DET
ijtc-798	10	5	references	reference	NOUN
ijtc-798	10	6	of	of	ADP
ijtc-798	10	7	former	former	ADJ
ijtc-798	10	8	studies	study	NOUN
ijtc-798	10	9	concerning	concern	VERB
ijtc-798	10	10	the	the	DET
ijtc-798	10	11	effects	effect	NOUN
ijtc-798	10	12	of	of	ADP
ijtc-798	10	13	the	the	DET
ijtc-798	10	14	two	two	NUM
ijtc-798	10	15	sectors	sector	NOUN
ijtc-798	10	16	on	on	ADP
ijtc-798	10	17	tax	tax	NOUN
ijtc-798	10	18	revenue	revenue	NOUN
ijtc-798	10	19	in	in	ADP
ijtc-798	10	20	lower	low	ADJ
ijtc-798	10	21	middle	middle	ADJ
ijtc-798	10	22	-	-	PUNCT
ijtc-798	10	23	income	income	NOUN
ijtc-798	10	24	countries	country	NOUN
ijtc-798	10	25	found	find	VERB
ijtc-798	10	26	.	.	PUNCT
ijtc-798	11	1	the	the	DET
ijtc-798	11	2	research	research	NOUN
ijtc-798	11	3	is	be	AUX
ijtc-798	11	4	conducted	conduct	VERB
ijtc-798	11	5	from	from	ADP
ijtc-798	11	6	2002	2002	NUM
ijtc-798	11	7	to	to	ADP
ijtc-798	11	8	2019	2019	NUM
ijtc-798	11	9	by	by	ADP
ijtc-798	11	10	using	use	VERB
ijtc-798	11	11	panel	panel	NOUN
ijtc-798	11	12	data	datum	NOUN
ijtc-798	11	13	multiple	multiple	ADJ
ijtc-798	11	14	linear	linear	ADJ
ijtc-798	11	15	regression	regression	NOUN
ijtc-798	11	16	analysis	analysis	NOUN
ijtc-798	11	17	method	method	NOUN
ijtc-798	11	18	.	.	PUNCT
ijtc-798	12	1	by	by	ADP
ijtc-798	12	2	using	use	VERB
ijtc-798	12	3	fixed	fix	VERB
ijtc-798	12	4	effect	effect	NOUN
ijtc-798	12	5	model	model	NOUN
ijtc-798	12	6	and	and	CCONJ
ijtc-798	12	7	ridge	ridge	PROPN
ijtc-798	12	8	regression	regression	PROPN
ijtc-798	12	9	model	model	NOUN
ijtc-798	12	10	,	,	PUNCT
ijtc-798	12	11	it	it	PRON
ijtc-798	12	12	is	be	AUX
ijtc-798	12	13	indicated	indicate	VERB
ijtc-798	12	14	that	that	SCONJ
ijtc-798	12	15	before	before	SCONJ
ijtc-798	12	16	the	the	DET
ijtc-798	12	17	moderation	moderation	NOUN
ijtc-798	12	18	is	be	AUX
ijtc-798	12	19	carried	carry	VERB
ijtc-798	12	20	out	out	ADP
ijtc-798	12	21	,	,	PUNCT
ijtc-798	12	22	agriculture	agriculture	NOUN
ijtc-798	12	23	has	have	VERB
ijtc-798	12	24	a	a	DET
ijtc-798	12	25	negative	negative	ADJ
ijtc-798	12	26	effect	effect	NOUN
ijtc-798	12	27	and	and	CCONJ
ijtc-798	12	28	manufacture	manufacture	NOUN
ijtc-798	12	29	has	have	VERB
ijtc-798	12	30	a	a	DET
ijtc-798	12	31	positive	positive	ADJ
ijtc-798	12	32	effect	effect	NOUN
ijtc-798	12	33	on	on	ADP
ijtc-798	12	34	tax	tax	NOUN
ijtc-798	12	35	revenue	revenue	NOUN
ijtc-798	12	36	.	.	PUNCT
ijtc-798	13	1	however	however	ADV
ijtc-798	13	2	,	,	PUNCT
ijtc-798	13	3	after	after	SCONJ
ijtc-798	13	4	the	the	DET
ijtc-798	13	5	variables	variable	NOUN
ijtc-798	13	6	are	be	AUX
ijtc-798	13	7	moderated	moderate	VERB
ijtc-798	13	8	with	with	ADP
ijtc-798	13	9	exchange	exchange	NOUN
ijtc-798	13	10	rate	rate	NOUN
ijtc-798	13	11	,	,	PUNCT
ijtc-798	13	12	the	the	DET
ijtc-798	13	13	interaction	interaction	NOUN
ijtc-798	13	14	of	of	ADP
ijtc-798	13	15	agriculture	agriculture	NOUN
ijtc-798	13	16	and	and	CCONJ
ijtc-798	13	17	exchange	exchange	NOUN
ijtc-798	13	18	rate	rate	NOUN
ijtc-798	13	19	has	have	VERB
ijtc-798	13	20	positive	positive	ADJ
ijtc-798	13	21	effect	effect	NOUN
ijtc-798	13	22	on	on	ADP
ijtc-798	13	23	tax	tax	NOUN
ijtc-798	13	24	revenue	revenue	NOUN
ijtc-798	13	25	,	,	PUNCT
ijtc-798	13	26	while	while	SCONJ
ijtc-798	13	27	the	the	DET
ijtc-798	13	28	interaction	interaction	NOUN
ijtc-798	13	29	of	of	ADP
ijtc-798	13	30	manufacture	manufacture	NOUN
ijtc-798	13	31	and	and	CCONJ
ijtc-798	13	32	exchange	exchange	NOUN
ijtc-798	13	33	rate	rate	NOUN
ijtc-798	13	34	has	have	VERB
ijtc-798	13	35	negative	negative	ADJ
ijtc-798	13	36	effect	effect	NOUN
ijtc-798	13	37	on	on	ADP
ijtc-798	13	38	tax	tax	NOUN
ijtc-798	13	39	revenue	revenue	NOUN
ijtc-798	13	40	.	.	PUNCT
ijtc-798	14	1	this	this	DET
ijtc-798	14	2	study	study	NOUN
ijtc-798	14	3	implies	imply	VERB
ijtc-798	14	4	that	that	SCONJ
ijtc-798	14	5	to	to	PART
ijtc-798	14	6	optimize	optimize	VERB
ijtc-798	14	7	a	a	DET
ijtc-798	14	8	country	country	NOUN
ijtc-798	14	9	's	's	PART
ijtc-798	14	10	tax	tax	NOUN
ijtc-798	14	11	revenue	revenue	NOUN
ijtc-798	14	12	,	,	PUNCT
ijtc-798	14	13	apart	apart	ADV
ijtc-798	14	14	from	from	ADP
ijtc-798	14	15	focusing	focus	VERB
ijtc-798	14	16	on	on	ADP
ijtc-798	14	17	optimizing	optimize	VERB
ijtc-798	14	18	agriculture	agriculture	NOUN
ijtc-798	14	19	or	or	CCONJ
ijtc-798	14	20	manufacture	manufacture	NOUN
ijtc-798	14	21	,	,	PUNCT
ijtc-798	14	22	exchange	exchange	NOUN
ijtc-798	14	23	rate	rate	NOUN
ijtc-798	14	24	condition	condition	NOUN
ijtc-798	14	25	needs	need	VERB
ijtc-798	14	26	to	to	PART
ijtc-798	14	27	be	be	AUX
ijtc-798	14	28	considered	consider	VERB
ijtc-798	14	29	.	.	PUNCT
ijtc-798	15	1	keywords	keyword	NOUN
ijtc-798	15	2	:	:	PUNCT
ijtc-798	15	3	agriculture	agriculture	NOUN
ijtc-798	15	4	,	,	PUNCT
ijtc-798	15	5	exchange	exchange	NOUN
ijtc-798	15	6	rate	rate	NOUN
ijtc-798	15	7	,	,	PUNCT
ijtc-798	15	8	fdi	fdi	NOUN
ijtc-798	15	9	,	,	PUNCT
ijtc-798	15	10	manufacturing	manufacturing	NOUN
ijtc-798	15	11	,	,	PUNCT
ijtc-798	15	12	tax	tax	NOUN
ijtc-798	15	13	revenue	revenue	NOUN
ijtc-798	15	14	this	this	PRON
ijtc-798	15	15	is	be	AUX
ijtc-798	15	16	an	an	DET
ijtc-798	15	17	open	open	ADJ
ijtc-798	15	18	access	access	NOUN
ijtc-798	15	19	article	article	NOUN
ijtc-798	15	20	under	under	ADP
ijtc-798	15	21	the	the	DET
ijtc-798	15	22	cc	cc	NOUN
ijtc-798	15	23	-	-	PUNCT
ijtc-798	15	24	by	by	ADP
ijtc-798	15	25	4.0	4.0	NUM
ijtc-798	15	26	license	license	NOUN
ijtc-798	15	27	.	.	PUNCT
ijtc-798	16	1	introduction	introduction	NOUN
ijtc-798	16	2	bulman	bulman	NOUN
ijtc-798	16	3	et	et	PROPN
ijtc-798	16	4	al	al	PROPN
ijtc-798	16	5	.	.	PROPN
ijtc-798	17	1	(	(	PUNCT
ijtc-798	17	2	2017	2017	NUM
ijtc-798	17	3	)	)	PUNCT
ijtc-798	17	4	uses	use	VERB
ijtc-798	17	5	"	"	PUNCT
ijtc-798	17	6	middle	middle	ADJ
ijtc-798	17	7	-	-	PUNCT
ijtc-798	17	8	income	income	NOUN
ijtc-798	17	9	trap	trap	NOUN
ijtc-798	17	10	"	"	PUNCT
ijtc-798	17	11	term	term	NOUN
ijtc-798	17	12	to	to	PART
ijtc-798	17	13	define	define	VERB
ijtc-798	17	14	a	a	DET
ijtc-798	17	15	phenomenon	phenomenon	NOUN
ijtc-798	17	16	in	in	ADP
ijtc-798	17	17	which	which	PRON
ijtc-798	17	18	a	a	DET
ijtc-798	17	19	country	country	NOUN
ijtc-798	17	20	could	could	AUX
ijtc-798	17	21	be	be	AUX
ijtc-798	17	22	trapped	trap	VERB
ijtc-798	17	23	in	in	ADP
ijtc-798	17	24	middle	middle	ADJ
ijtc-798	17	25	-	-	PUNCT
ijtc-798	17	26	income	income	NOUN
ijtc-798	17	27	status	status	NOUN
ijtc-798	17	28	due	due	ADP
ijtc-798	17	29	to	to	ADP
ijtc-798	17	30	the	the	DET
ijtc-798	17	31	differences	difference	NOUN
ijtc-798	17	32	in	in	ADP
ijtc-798	17	33	effective	effective	ADJ
ijtc-798	17	34	growth	growth	NOUN
ijtc-798	17	35	strategies	strategy	NOUN
ijtc-798	17	36	implemented	implement	VERB
ijtc-798	17	37	by	by	ADP
ijtc-798	17	38	low	low	ADJ
ijtc-798	17	39	-	-	PUNCT
ijtc-798	17	40	income	income	NOUN
ijtc-798	17	41	countries	country	NOUN
ijtc-798	17	42	to	to	PART
ijtc-798	17	43	achieve	achieve	VERB
ijtc-798	17	44	high	high	ADJ
ijtc-798	17	45	-	-	PUNCT
ijtc-798	17	46	income	income	NOUN
ijtc-798	17	47	status	status	NOUN
ijtc-798	17	48	.	.	PUNCT
ijtc-798	18	1	it	it	PRON
ijtc-798	18	2	implies	imply	VERB
ijtc-798	18	3	that	that	SCONJ
ijtc-798	18	4	a	a	DET
ijtc-798	18	5	very	very	ADV
ijtc-798	18	6	strong	strong	ADJ
ijtc-798	18	7	driving	driving	NOUN
ijtc-798	18	8	force	force	NOUN
ijtc-798	18	9	is	be	AUX
ijtc-798	18	10	needed	need	VERB
ijtc-798	18	11	to	to	PART
ijtc-798	18	12	achieve	achieve	VERB
ijtc-798	18	13	high	high	ADJ
ijtc-798	18	14	-	-	PUNCT
ijtc-798	18	15	income	income	NOUN
ijtc-798	18	16	status	status	NOUN
ijtc-798	18	17	so	so	SCONJ
ijtc-798	18	18	that	that	SCONJ
ijtc-798	18	19	there	there	PRON
ijtc-798	18	20	can	can	AUX
ijtc-798	18	21	be	be	AUX
ijtc-798	18	22	a	a	DET
ijtc-798	18	23	shift	shift	NOUN
ijtc-798	18	24	from	from	ADP
ijtc-798	18	25	a	a	DET
ijtc-798	18	26	lowincome	lowincome	NOUN
ijtc-798	18	27	country	country	NOUN
ijtc-798	18	28	to	to	ADP
ijtc-798	18	29	a	a	DET
ijtc-798	18	30	high	high	ADJ
ijtc-798	18	31	-	-	PUNCT
ijtc-798	18	32	income	income	NOUN
ijtc-798	18	33	country	country	NOUN
ijtc-798	18	34	.	.	PUNCT
ijtc-798	19	1	the	the	DET
ijtc-798	19	2	transition	transition	NOUN
ijtc-798	19	3	to	to	ADP
ijtc-798	19	4	a	a	DET
ijtc-798	19	5	high	high	ADJ
ijtc-798	19	6	-	-	PUNCT
ijtc-798	19	7	income	income	NOUN
ijtc-798	19	8	status	status	NOUN
ijtc-798	19	9	requires	require	VERB
ijtc-798	19	10	the	the	DET
ijtc-798	19	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	19	12	mailto:sprnwijaya@gmail.com	mailto:sprnwijaya@gmail.com	PROPN
ijtc-798	19	13	https://doi.org/10.52728/ijtc.v4i3.798	https://doi.org/10.52728/ijtc.v4i3.798	NOUN
ijtc-798	19	14	agriculture	agriculture	NOUN
ijtc-798	19	15	and	and	CCONJ
ijtc-798	19	16	manufacturing	manufacturing	NOUN
ijtc-798	19	17	for	for	ADP
ijtc-798	19	18	lower	low	ADJ
ijtc-798	19	19	middle	middle	ADJ
ijtc-798	19	20	-	-	PUNCT
ijtc-798	19	21	income	income	NOUN
ijtc-798	19	22	countries	country	NOUN
ijtc-798	19	23	’	'	PUNCT
ijtc-798	19	24	tax	tax	NOUN
ijtc-798	19	25	revenue	revenue	NOUN
ijtc-798	19	26	:	:	PUNCT
ijtc-798	19	27	exchange	exchange	NOUN
ijtc-798	19	28	rate	rate	NOUN
ijtc-798	19	29	as	as	ADP
ijtc-798	19	30	moderating	moderate	VERB
ijtc-798	19	31	variable	variable	NOUN
ijtc-798	19	32	wulandari	wulandari	ADV
ijtc-798	19	33	and	and	CCONJ
ijtc-798	19	34	wijaya	wijaya	PROPN
ijtc-798	19	35	509	509	NUM
ijtc-798	19	36	|	|	ADV
ijtc-798	19	37	ilomata	ilomata	PROPN
ijtc-798	19	38	international	international	ADJ
ijtc-798	19	39	journal	journal	NOUN
ijtc-798	19	40	of	of	ADP
ijtc-798	19	41	tax	tax	PROPN
ijtc-798	19	42	&	&	CCONJ
ijtc-798	19	43	accounting	account	VERB
ijtc-798	19	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-798	19	45	policy	policy	NOUN
ijtc-798	19	46	makers	maker	NOUN
ijtc-798	19	47	and	and	CCONJ
ijtc-798	19	48	the	the	DET
ijtc-798	19	49	society	society	NOUN
ijtc-798	19	50	to	to	PART
ijtc-798	19	51	focus	focus	VERB
ijtc-798	19	52	on	on	ADP
ijtc-798	19	53	the	the	DET
ijtc-798	19	54	fundamental	fundamental	ADJ
ijtc-798	19	55	determinants	determinant	NOUN
ijtc-798	19	56	of	of	ADP
ijtc-798	19	57	the	the	DET
ijtc-798	19	58	growth	growth	NOUN
ijtc-798	19	59	itself	itself	PRON
ijtc-798	19	60	(	(	PUNCT
ijtc-798	19	61	eichengreen	eichengreen	VERB
ijtc-798	19	62	et	et	PROPN
ijtc-798	19	63	al	al	PROPN
ijtc-798	19	64	.	.	PROPN
ijtc-798	19	65	,	,	PUNCT
ijtc-798	19	66	2017	2017	NUM
ijtc-798	19	67	)	)	PUNCT
ijtc-798	19	68	.	.	PUNCT
ijtc-798	20	1	world	world	PROPN
ijtc-798	20	2	bank	bank	PROPN
ijtc-798	20	3	(	(	PUNCT
ijtc-798	20	4	2022	2022	NUM
ijtc-798	20	5	)	)	PUNCT
ijtc-798	20	6	divides	divide	VERB
ijtc-798	20	7	middle	middle	ADJ
ijtc-798	20	8	-	-	PUNCT
ijtc-798	20	9	income	income	NOUN
ijtc-798	20	10	countries	country	NOUN
ijtc-798	20	11	into	into	ADP
ijtc-798	20	12	two	two	NUM
ijtc-798	20	13	types	type	NOUN
ijtc-798	20	14	.	.	PUNCT
ijtc-798	21	1	countries	country	NOUN
ijtc-798	21	2	with	with	ADP
ijtc-798	21	3	a	a	DET
ijtc-798	21	4	gross	gross	ADJ
ijtc-798	21	5	national	national	ADJ
ijtc-798	21	6	income	income	NOUN
ijtc-798	21	7	(	(	PUNCT
ijtc-798	21	8	gni	gni	NOUN
ijtc-798	21	9	)	)	PUNCT
ijtc-798	21	10	between	between	ADP
ijtc-798	21	11	usd1,036	usd1,036	NOUN
ijtc-798	21	12	and	and	CCONJ
ijtc-798	21	13	usd4,045	usd4,045	NOUN
ijtc-798	21	14	defined	define	VERB
ijtc-798	21	15	as	as	ADP
ijtc-798	21	16	lower	low	ADJ
ijtc-798	21	17	-	-	PUNCT
ijtc-798	21	18	middle	middle	ADJ
ijtc-798	21	19	income	income	NOUN
ijtc-798	21	20	economies	economy	NOUN
ijtc-798	21	21	,	,	PUNCT
ijtc-798	21	22	and	and	CCONJ
ijtc-798	21	23	countries	country	NOUN
ijtc-798	21	24	with	with	ADP
ijtc-798	21	25	gni	gni	NOUN
ijtc-798	21	26	between	between	ADP
ijtc-798	21	27	usd4,046	usd4,046	ADJ
ijtc-798	21	28	and	and	CCONJ
ijtc-798	21	29	usd12,535	usd12,535	PROPN
ijtc-798	21	30	referred	refer	VERB
ijtc-798	21	31	to	to	ADP
ijtc-798	21	32	as	as	ADP
ijtc-798	21	33	upper	upper	ADJ
ijtc-798	21	34	middle	middle	ADJ
ijtc-798	21	35	-	-	PUNCT
ijtc-798	21	36	income	income	NOUN
ijtc-798	21	37	economies	economy	NOUN
ijtc-798	21	38	.	.	PUNCT
ijtc-798	22	1	in	in	ADP
ijtc-798	22	2	2020	2020	NUM
ijtc-798	22	3	,	,	PUNCT
ijtc-798	22	4	there	there	PRON
ijtc-798	22	5	are	be	VERB
ijtc-798	22	6	36	36	NUM
ijtc-798	22	7	lower	low	ADJ
ijtc-798	22	8	-	-	PUNCT
ijtc-798	22	9	middle	middle	ADJ
ijtc-798	22	10	income	income	NOUN
ijtc-798	22	11	countries	country	NOUN
ijtc-798	22	12	and	and	CCONJ
ijtc-798	22	13	57	57	NUM
ijtc-798	22	14	uppermiddle	uppermiddle	ADJ
ijtc-798	22	15	income	income	NOUN
ijtc-798	22	16	countries	country	NOUN
ijtc-798	22	17	(	(	PUNCT
ijtc-798	22	18	oecd	oecd	PROPN
ijtc-798	22	19	,	,	PUNCT
ijtc-798	22	20	2021	2021	NUM
ijtc-798	22	21	)	)	PUNCT
ijtc-798	22	22	.	.	PUNCT
ijtc-798	23	1	in	in	ADP
ijtc-798	23	2	recent	recent	ADJ
ijtc-798	23	3	years	year	NOUN
ijtc-798	23	4	,	,	PUNCT
ijtc-798	23	5	around	around	ADV
ijtc-798	23	6	75	75	NUM
ijtc-798	23	7	percent	percent	NOUN
ijtc-798	23	8	of	of	ADP
ijtc-798	23	9	the	the	DET
ijtc-798	23	10	world	world	NOUN
ijtc-798	23	11	's	's	PART
ijtc-798	23	12	population	population	NOUN
ijtc-798	23	13	and	and	CCONJ
ijtc-798	23	14	62	62	NUM
ijtc-798	23	15	percent	percent	NOUN
ijtc-798	23	16	of	of	ADP
ijtc-798	23	17	the	the	DET
ijtc-798	23	18	world	world	NOUN
ijtc-798	23	19	's	's	PART
ijtc-798	23	20	poor	poor	ADJ
ijtc-798	23	21	population	population	NOUN
ijtc-798	23	22	are	be	AUX
ijtc-798	23	23	considered	consider	VERB
ijtc-798	23	24	middle	middle	ADJ
ijtc-798	23	25	-	-	PUNCT
ijtc-798	23	26	income	income	NOUN
ijtc-798	23	27	countries	country	NOUN
ijtc-798	23	28	(	(	PUNCT
ijtc-798	23	29	mics	mic	NOUN
ijtc-798	23	30	)	)	PUNCT
ijtc-798	23	31	.	.	PUNCT
ijtc-798	24	1	furthermore	furthermore	ADV
ijtc-798	24	2	,	,	PUNCT
ijtc-798	24	3	around	around	ADV
ijtc-798	24	4	one	one	NUM
ijtc-798	24	5	-	-	PUNCT
ijtc-798	24	6	third	third	NOUN
ijtc-798	24	7	of	of	ADP
ijtc-798	24	8	global	global	ADJ
ijtc-798	24	9	gross	gross	ADJ
ijtc-798	24	10	domestic	domestic	ADJ
ijtc-798	24	11	product	product	NOUN
ijtc-798	24	12	(	(	PUNCT
ijtc-798	24	13	gdp	gdp	NOUN
ijtc-798	24	14	)	)	PUNCT
ijtc-798	24	15	comes	come	VERB
ijtc-798	24	16	from	from	ADP
ijtc-798	24	17	mics	mic	NOUN
ijtc-798	24	18	(	(	PUNCT
ijtc-798	24	19	world	world	PROPN
ijtc-798	24	20	bank	bank	NOUN
ijtc-798	24	21	,	,	PUNCT
ijtc-798	24	22	2022	2022	NUM
ijtc-798	24	23	)	)	PUNCT
ijtc-798	24	24	.	.	PUNCT
ijtc-798	25	1	clearly	clearly	ADV
ijtc-798	25	2	,	,	PUNCT
ijtc-798	25	3	high	high	ADJ
ijtc-798	25	4	-	-	PUNCT
ijtc-798	25	5	income	income	NOUN
ijtc-798	25	6	countries	country	NOUN
ijtc-798	25	7	have	have	VERB
ijtc-798	25	8	different	different	ADJ
ijtc-798	25	9	conditions	condition	NOUN
ijtc-798	25	10	from	from	ADP
ijtc-798	25	11	low	low	ADJ
ijtc-798	25	12	-	-	PUNCT
ijtc-798	25	13	income	income	NOUN
ijtc-798	25	14	countries	country	NOUN
ijtc-798	25	15	.	.	PUNCT
ijtc-798	26	1	this	this	DET
ijtc-798	26	2	condition	condition	NOUN
ijtc-798	26	3	can	can	AUX
ijtc-798	26	4	be	be	AUX
ijtc-798	26	5	seen	see	VERB
ijtc-798	26	6	from	from	ADP
ijtc-798	26	7	the	the	DET
ijtc-798	26	8	proportion	proportion	NOUN
ijtc-798	26	9	of	of	ADP
ijtc-798	26	10	low	low	ADJ
ijtc-798	26	11	-	-	PUNCT
ijtc-798	26	12	income	income	NOUN
ijtc-798	26	13	,	,	PUNCT
ijtc-798	26	14	lower	low	ADJ
ijtc-798	26	15	middle	middle	ADJ
ijtc-798	26	16	-	-	PUNCT
ijtc-798	26	17	income	income	NOUN
ijtc-798	26	18	,	,	PUNCT
ijtc-798	26	19	upper	upper	ADJ
ijtc-798	26	20	middleincome	middleincome	NOUN
ijtc-798	26	21	,	,	PUNCT
ijtc-798	26	22	and	and	CCONJ
ijtc-798	26	23	high	high	ADJ
ijtc-798	26	24	-	-	PUNCT
ijtc-798	26	25	income	income	NOUN
ijtc-798	26	26	countries	country	NOUN
ijtc-798	26	27	’	'	PUNCT
ijtc-798	26	28	tax	tax	NOUN
ijtc-798	26	29	revenues	revenue	NOUN
ijtc-798	26	30	to	to	ADP
ijtc-798	26	31	the	the	DET
ijtc-798	26	32	gdp	gdp	NOUN
ijtc-798	26	33	of	of	ADP
ijtc-798	26	34	each	each	DET
ijtc-798	26	35	type	type	NOUN
ijtc-798	26	36	of	of	ADP
ijtc-798	26	37	country	country	NOUN
ijtc-798	26	38	.	.	PUNCT
ijtc-798	27	1	this	this	PRON
ijtc-798	27	2	is	be	AUX
ijtc-798	27	3	in	in	ADP
ijtc-798	27	4	line	line	NOUN
ijtc-798	27	5	with	with	ADP
ijtc-798	27	6	what	what	PRON
ijtc-798	27	7	was	be	AUX
ijtc-798	27	8	stated	state	VERB
ijtc-798	27	9	by	by	ADP
ijtc-798	27	10	oecd	oecd	PROPN
ijtc-798	27	11	(	(	PUNCT
ijtc-798	27	12	2022	2022	NUM
ijtc-798	27	13	)	)	PUNCT
ijtc-798	27	14	that	that	SCONJ
ijtc-798	27	15	tax	tax	NOUN
ijtc-798	27	16	revenues	revenue	NOUN
ijtc-798	27	17	in	in	ADP
ijtc-798	27	18	middle	middle	ADJ
ijtc-798	27	19	-	-	PUNCT
ijtc-798	27	20	income	income	NOUN
ijtc-798	27	21	countries	country	NOUN
ijtc-798	27	22	are	be	AUX
ijtc-798	27	23	of	of	ADP
ijtc-798	27	24	a	a	DET
ijtc-798	27	25	smaller	small	ADJ
ijtc-798	27	26	percentage	percentage	NOUN
ijtc-798	27	27	of	of	ADP
ijtc-798	27	28	gdp	gdp	NOUN
ijtc-798	27	29	than	than	ADP
ijtc-798	27	30	those	those	PRON
ijtc-798	27	31	in	in	ADP
ijtc-798	27	32	high	high	ADJ
ijtc-798	27	33	-	-	PUNCT
ijtc-798	27	34	income	income	NOUN
ijtc-798	27	35	countries	country	NOUN
ijtc-798	27	36	.	.	PUNCT
ijtc-798	28	1	chart	chart	NOUN
ijtc-798	28	2	1	1	NUM
ijtc-798	28	3	tax	tax	NOUN
ijtc-798	28	4	revenue	revenue	NOUN
ijtc-798	28	5	percentage	percentage	NOUN
ijtc-798	28	6	to	to	ADP
ijtc-798	28	7	gdp	gdp	NOUN
ijtc-798	28	8	in	in	ADP
ijtc-798	28	9	each	each	DET
ijtc-798	28	10	type	type	NOUN
ijtc-798	28	11	of	of	ADP
ijtc-798	28	12	countries	country	NOUN
ijtc-798	28	13	source	source	NOUN
ijtc-798	28	14	:	:	PUNCT
ijtc-798	28	15	world	world	PROPN
ijtc-798	28	16	bank	bank	PROPN
ijtc-798	28	17	(	(	PUNCT
ijtc-798	28	18	2023b	2023b	NUM
ijtc-798	28	19	)	)	PUNCT
ijtc-798	28	20	however	however	ADV
ijtc-798	28	21	,	,	PUNCT
ijtc-798	28	22	from	from	ADP
ijtc-798	28	23	2002	2002	NUM
ijtc-798	28	24	until	until	ADP
ijtc-798	28	25	2019	2019	NUM
ijtc-798	28	26	,	,	PUNCT
ijtc-798	28	27	the	the	DET
ijtc-798	28	28	trend	trend	NOUN
ijtc-798	28	29	in	in	ADP
ijtc-798	28	30	the	the	DET
ijtc-798	28	31	tax	tax	NOUN
ijtc-798	28	32	revenue	revenue	NOUN
ijtc-798	28	33	of	of	ADP
ijtc-798	28	34	lower	low	ADJ
ijtc-798	28	35	middle	middle	ADJ
ijtc-798	28	36	-	-	PUNCT
ijtc-798	28	37	income	income	NOUN
ijtc-798	28	38	countries	country	NOUN
ijtc-798	28	39	(	(	PUNCT
ijtc-798	28	40	including	include	VERB
ijtc-798	28	41	indonesia	indonesia	PROPN
ijtc-798	28	42	)	)	PUNCT
ijtc-798	28	43	had	have	AUX
ijtc-798	28	44	increased	increase	VERB
ijtc-798	28	45	(	(	PUNCT
ijtc-798	28	46	world	world	NOUN
ijtc-798	28	47	bank	bank	NOUN
ijtc-798	28	48	,	,	PUNCT
ijtc-798	28	49	2023b	2023b	NUM
ijtc-798	28	50	)	)	PUNCT
ijtc-798	28	51	.	.	PUNCT
ijtc-798	29	1	chart	chart	NOUN
ijtc-798	29	2	2	2	NUM
ijtc-798	29	3	tax	tax	NOUN
ijtc-798	29	4	revenue	revenue	NOUN
ijtc-798	29	5	growth	growth	NOUN
ijtc-798	29	6	in	in	ADP
ijtc-798	29	7	lower	low	ADJ
ijtc-798	29	8	middle	middle	ADJ
ijtc-798	29	9	-	-	PUNCT
ijtc-798	29	10	income	income	NOUN
ijtc-798	29	11	countries	country	NOUN
ijtc-798	29	12	from	from	ADP
ijtc-798	29	13	2002–2019	2002–2019	NUM
ijtc-798	29	14	source	source	NOUN
ijtc-798	29	15	:	:	PUNCT
ijtc-798	29	16	world	world	PROPN
ijtc-798	29	17	bank	bank	PROPN
ijtc-798	29	18	(	(	PUNCT
ijtc-798	29	19	2023b	2023b	NUM
ijtc-798	29	20	)	)	PUNCT
ijtc-798	29	21	0	0	NUM
ijtc-798	29	22	5	5	NUM
ijtc-798	29	23	10	10	NUM
ijtc-798	29	24	15	15	NUM
ijtc-798	29	25	20	20	NUM
ijtc-798	29	26	25	25	NUM
ijtc-798	29	27	2	2	NUM
ijtc-798	29	28	0	0	NUM
ijtc-798	29	29	0	0	NUM
ijtc-798	29	30	2	2	NUM
ijtc-798	29	31	2	2	NUM
ijtc-798	29	32	0	0	NUM
ijtc-798	29	33	0	0	NUM
ijtc-798	29	34	3	3	NUM
ijtc-798	29	35	2	2	NUM
ijtc-798	29	36	0	0	NUM
ijtc-798	29	37	0	0	NUM
ijtc-798	29	38	4	4	NUM
ijtc-798	29	39	2	2	NUM
ijtc-798	29	40	0	0	NUM
ijtc-798	29	41	0	0	NUM
ijtc-798	29	42	5	5	NUM
ijtc-798	29	43	2	2	NUM
ijtc-798	29	44	0	0	NUM
ijtc-798	29	45	0	0	NUM
ijtc-798	29	46	6	6	NUM
ijtc-798	29	47	2	2	NUM
ijtc-798	29	48	0	0	NUM
ijtc-798	29	49	0	0	NUM
ijtc-798	29	50	7	7	NUM
ijtc-798	29	51	2	2	NUM
ijtc-798	29	52	0	0	NUM
ijtc-798	29	53	0	0	NUM
ijtc-798	29	54	8	8	NUM
ijtc-798	29	55	2	2	NUM
ijtc-798	29	56	0	0	NUM
ijtc-798	29	57	0	0	NUM
ijtc-798	29	58	9	9	NUM
ijtc-798	29	59	2	2	NUM
ijtc-798	29	60	0	0	NUM
ijtc-798	29	61	1	1	NUM
ijtc-798	29	62	0	0	NUM
ijtc-798	29	63	2	2	NUM
ijtc-798	29	64	0	0	NUM
ijtc-798	29	65	1	1	NUM
ijtc-798	29	66	1	1	NUM
ijtc-798	29	67	2	2	NUM
ijtc-798	29	68	0	0	NUM
ijtc-798	29	69	1	1	NUM
ijtc-798	29	70	2	2	NUM
ijtc-798	29	71	2	2	NUM
ijtc-798	29	72	0	0	NUM
ijtc-798	29	73	1	1	NUM
ijtc-798	29	74	3	3	NUM
ijtc-798	29	75	2	2	NUM
ijtc-798	29	76	0	0	NUM
ijtc-798	29	77	1	1	NUM
ijtc-798	29	78	4	4	NUM
ijtc-798	29	79	2	2	NUM
ijtc-798	29	80	0	0	NUM
ijtc-798	29	81	1	1	NUM
ijtc-798	29	82	5	5	NUM
ijtc-798	29	83	2	2	NUM
ijtc-798	29	84	0	0	NUM
ijtc-798	29	85	1	1	NUM
ijtc-798	29	86	6	6	NUM
ijtc-798	29	87	2	2	NUM
ijtc-798	29	88	0	0	NUM
ijtc-798	29	89	1	1	NUM
ijtc-798	29	90	7	7	NUM
ijtc-798	29	91	2	2	NUM
ijtc-798	29	92	0	0	NUM
ijtc-798	29	93	1	1	NUM
ijtc-798	29	94	8	8	NUM
ijtc-798	29	95	2	2	NUM
ijtc-798	29	96	0	0	NUM
ijtc-798	29	97	1	1	NUM
ijtc-798	29	98	9	9	NUM
ijtc-798	29	99	high	high	ADJ
ijtc-798	29	100	-	-	PUNCT
ijtc-798	29	101	income	income	NOUN
ijtc-798	29	102	economies	economy	NOUN
ijtc-798	29	103	(	(	PUNCT
ijtc-798	29	104	$	$	SYM
ijtc-798	29	105	12,696	12,696	NUM
ijtc-798	29	106	or	or	CCONJ
ijtc-798	29	107	more	more	ADJ
ijtc-798	29	108	)	)	PUNCT
ijtc-798	29	109	upper	upper	ADJ
ijtc-798	29	110	-	-	PUNCT
ijtc-798	29	111	middle	middle	ADJ
ijtc-798	29	112	-	-	PUNCT
ijtc-798	29	113	income	income	NOUN
ijtc-798	29	114	economies	economy	NOUN
ijtc-798	29	115	(	(	PUNCT
ijtc-798	29	116	$	$	SYM
ijtc-798	29	117	4,096	4,096	NUM
ijtc-798	29	118	to	to	PART
ijtc-798	29	119	$	$	SYM
ijtc-798	29	120	12,695	12,695	NUM
ijtc-798	29	121	)	)	PUNCT
ijtc-798	29	122	lower	low	ADJ
ijtc-798	29	123	-	-	PUNCT
ijtc-798	29	124	middle	middle	ADJ
ijtc-798	29	125	income	income	NOUN
ijtc-798	29	126	economies	economy	NOUN
ijtc-798	29	127	(	(	PUNCT
ijtc-798	29	128	$	$	SYM
ijtc-798	29	129	1,046	1,046	NUM
ijtc-798	29	130	to	to	PART
ijtc-798	29	131	$	$	SYM
ijtc-798	29	132	4,095	4,095	NUM
ijtc-798	29	133	)	)	PUNCT
ijtc-798	29	134	0	0	NUM
ijtc-798	29	135	5	5	NUM
ijtc-798	29	136	10	10	NUM
ijtc-798	29	137	15	15	NUM
ijtc-798	29	138	20	20	NUM
ijtc-798	29	139	25	25	NUM
ijtc-798	29	140	30	30	NUM
ijtc-798	29	141	35	35	NUM
ijtc-798	29	142	40	40	NUM
ijtc-798	29	143	angola	angola	PROPN
ijtc-798	29	144	bangladesh	bangladesh	PROPN
ijtc-798	29	145	belize	belize	PROPN
ijtc-798	29	146	benin	benin	PROPN
ijtc-798	29	147	bhutan	bhutan	PROPN
ijtc-798	29	148	bolivia	bolivia	PROPN
ijtc-798	29	149	cabo	cabo	PROPN
ijtc-798	29	150	verde	verde	PROPN
ijtc-798	29	151	cambodia	cambodia	PROPN
ijtc-798	29	152	cameroon	cameroon	PROPN
ijtc-798	29	153	comoros	comoros	PROPN
ijtc-798	29	154	congo	congo	PROPN
ijtc-798	29	155	,	,	PUNCT
ijtc-798	29	156	rep	rep	PROPN
ijtc-798	29	157	.	.	PROPN
ijtc-798	29	158	cote	cote	PROPN
ijtc-798	29	159	d'ivoire	d'ivoire	PROPN
ijtc-798	29	160	egypt	egypt	PROPN
ijtc-798	29	161	,	,	PUNCT
ijtc-798	29	162	arab	arab	PROPN
ijtc-798	29	163	rep	rep	PROPN
ijtc-798	29	164	.	.	PROPN
ijtc-798	29	165	el	el	PROPN
ijtc-798	29	166	salvador	salvador	PROPN
ijtc-798	29	167	ghana	ghana	PROPN
ijtc-798	29	168	haiti	haiti	PROPN
ijtc-798	29	169	honduras	honduras	PROPN
ijtc-798	29	170	india	india	PROPN
ijtc-798	29	171	indonesia	indonesia	PROPN
ijtc-798	29	172	iran	iran	PROPN
ijtc-798	29	173	,	,	PUNCT
ijtc-798	29	174	islamic	islamic	PROPN
ijtc-798	29	175	rep	rep	PROPN
ijtc-798	29	176	.	.	PROPN
ijtc-798	29	177	kyrgyz	kyrgyz	PROPN
ijtc-798	29	178	republic	republic	PROPN
ijtc-798	29	179	mauritania	mauritania	PROPN
ijtc-798	29	180	morocco	morocco	PROPN
ijtc-798	29	181	nepal	nepal	PROPN
ijtc-798	29	182	nicaragua	nicaragua	PROPN
ijtc-798	29	183	nigeria	nigeria	PROPN
ijtc-798	29	184	pakistan	pakistan	PROPN
ijtc-798	29	185	philippines	philippines	PROPN
ijtc-798	29	186	senegal	senegal	PROPN
ijtc-798	29	187	sri	sri	PROPN
ijtc-798	29	188	lanka	lanka	PROPN
ijtc-798	29	189	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	29	190	agriculture	agriculture	NOUN
ijtc-798	29	191	and	and	CCONJ
ijtc-798	29	192	manufacturing	manufacturing	NOUN
ijtc-798	29	193	for	for	ADP
ijtc-798	29	194	lower	low	ADJ
ijtc-798	29	195	middle	middle	ADJ
ijtc-798	29	196	-	-	PUNCT
ijtc-798	29	197	income	income	NOUN
ijtc-798	29	198	countries	country	NOUN
ijtc-798	29	199	’	'	PUNCT
ijtc-798	29	200	tax	tax	NOUN
ijtc-798	29	201	revenue	revenue	NOUN
ijtc-798	29	202	:	:	PUNCT
ijtc-798	29	203	exchange	exchange	NOUN
ijtc-798	29	204	rate	rate	NOUN
ijtc-798	29	205	as	as	ADP
ijtc-798	29	206	moderating	moderate	VERB
ijtc-798	29	207	variable	variable	NOUN
ijtc-798	29	208	wulandari	wulandari	ADV
ijtc-798	29	209	and	and	CCONJ
ijtc-798	29	210	wijaya	wijaya	PROPN
ijtc-798	29	211	510	510	NUM
ijtc-798	29	212	|	|	ADV
ijtc-798	29	213	ilomata	ilomata	PROPN
ijtc-798	29	214	international	international	ADJ
ijtc-798	29	215	journal	journal	NOUN
ijtc-798	29	216	of	of	ADP
ijtc-798	29	217	tax	tax	PROPN
ijtc-798	29	218	&	&	CCONJ
ijtc-798	29	219	accounting	accounting	NOUN
ijtc-798	29	220	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-798	29	221	in	in	ADP
ijtc-798	29	222	his	his	PRON
ijtc-798	29	223	study	study	NOUN
ijtc-798	29	224	,	,	PUNCT
ijtc-798	29	225	arvin	arvin	PROPN
ijtc-798	29	226	et	et	PROPN
ijtc-798	29	227	al	al	PROPN
ijtc-798	29	228	.	.	PROPN
ijtc-798	30	1	(	(	PUNCT
ijtc-798	30	2	2021	2021	NUM
ijtc-798	30	3	)	)	PUNCT
ijtc-798	30	4	stated	state	VERB
ijtc-798	30	5	that	that	SCONJ
ijtc-798	30	6	in	in	ADP
ijtc-798	30	7	low	low	ADJ
ijtc-798	30	8	-	-	PUNCT
ijtc-798	30	9	income	income	NOUN
ijtc-798	30	10	and	and	CCONJ
ijtc-798	30	11	lower	low	ADJ
ijtc-798	30	12	middle	middle	ADJ
ijtc-798	30	13	-	-	PUNCT
ijtc-798	30	14	income	income	NOUN
ijtc-798	30	15	countries	country	NOUN
ijtc-798	30	16	,	,	PUNCT
ijtc-798	30	17	tax	tax	NOUN
ijtc-798	30	18	revenue	revenue	NOUN
ijtc-798	30	19	and	and	CCONJ
ijtc-798	30	20	economic	economic	ADJ
ijtc-798	30	21	growth	growth	NOUN
ijtc-798	30	22	(	(	PUNCT
ijtc-798	30	23	measured	measure	VERB
ijtc-798	30	24	by	by	ADP
ijtc-798	30	25	gdp	gdp	NOUN
ijtc-798	30	26	per	per	ADP
ijtc-798	30	27	capita	capita	NOUN
ijtc-798	30	28	)	)	PUNCT
ijtc-798	30	29	had	have	VERB
ijtc-798	30	30	a	a	DET
ijtc-798	30	31	causal	causal	ADJ
ijtc-798	30	32	relationship	relationship	NOUN
ijtc-798	30	33	both	both	CCONJ
ijtc-798	30	34	in	in	ADP
ijtc-798	30	35	short	short	ADJ
ijtc-798	30	36	term	term	NOUN
ijtc-798	30	37	and	and	CCONJ
ijtc-798	30	38	long	long	ADJ
ijtc-798	30	39	term	term	NOUN
ijtc-798	30	40	.	.	PUNCT
ijtc-798	31	1	high	high	ADJ
ijtc-798	31	2	tax	tax	NOUN
ijtc-798	31	3	revenue	revenue	NOUN
ijtc-798	31	4	is	be	AUX
ijtc-798	31	5	supported	support	VERB
ijtc-798	31	6	by	by	ADP
ijtc-798	31	7	high	high	ADJ
ijtc-798	31	8	economic	economic	ADJ
ijtc-798	31	9	growth	growth	NOUN
ijtc-798	31	10	,	,	PUNCT
ijtc-798	31	11	and	and	CCONJ
ijtc-798	31	12	vice	vice	ADV
ijtc-798	31	13	versa	versa	ADV
ijtc-798	31	14	,	,	PUNCT
ijtc-798	31	15	high	high	ADJ
ijtc-798	31	16	economic	economic	ADJ
ijtc-798	31	17	growth	growth	NOUN
ijtc-798	31	18	supports	support	VERB
ijtc-798	31	19	high	high	ADJ
ijtc-798	31	20	tax	tax	NOUN
ijtc-798	31	21	revenue	revenue	NOUN
ijtc-798	31	22	.	.	PUNCT
ijtc-798	32	1	in	in	ADP
ijtc-798	32	2	most	most	ADJ
ijtc-798	32	3	low	low	ADJ
ijtc-798	32	4	-	-	PUNCT
ijtc-798	32	5	income	income	NOUN
ijtc-798	32	6	and	and	CCONJ
ijtc-798	32	7	middle	middle	ADJ
ijtc-798	32	8	-	-	PUNCT
ijtc-798	32	9	income	income	NOUN
ijtc-798	32	10	countries	country	NOUN
ijtc-798	32	11	,	,	PUNCT
ijtc-798	32	12	the	the	DET
ijtc-798	32	13	economy	economy	NOUN
ijtc-798	32	14	depends	depend	VERB
ijtc-798	32	15	on	on	ADP
ijtc-798	32	16	agriculture	agriculture	NOUN
ijtc-798	32	17	and	and	CCONJ
ijtc-798	32	18	other	other	ADJ
ijtc-798	32	19	primary	primary	ADJ
ijtc-798	32	20	product	product	NOUN
ijtc-798	32	21	activities	activity	NOUN
ijtc-798	32	22	,	,	PUNCT
ijtc-798	32	23	so	so	SCONJ
ijtc-798	32	24	that	that	SCONJ
ijtc-798	32	25	since	since	SCONJ
ijtc-798	32	26	1990	1990	NUM
ijtc-798	32	27	,	,	PUNCT
ijtc-798	32	28	the	the	DET
ijtc-798	32	29	expansion	expansion	NOUN
ijtc-798	32	30	of	of	ADP
ijtc-798	32	31	agricultural	agricultural	ADJ
ijtc-798	32	32	land	land	NOUN
ijtc-798	32	33	has	have	AUX
ijtc-798	32	34	been	be	AUX
ijtc-798	32	35	increasing	increase	VERB
ijtc-798	32	36	(	(	PUNCT
ijtc-798	32	37	barbier	barbier	NOUN
ijtc-798	32	38	,	,	PUNCT
ijtc-798	32	39	2020	2020	NUM
ijtc-798	32	40	)	)	PUNCT
ijtc-798	32	41	.	.	PUNCT
ijtc-798	33	1	middle	middle	ADJ
ijtc-798	33	2	-	-	PUNCT
ijtc-798	33	3	income	income	NOUN
ijtc-798	33	4	countries	country	NOUN
ijtc-798	33	5	contribute	contribute	VERB
ijtc-798	33	6	around	around	ADV
ijtc-798	33	7	40	40	NUM
ijtc-798	33	8	percent	percent	NOUN
ijtc-798	33	9	of	of	ADP
ijtc-798	33	10	global	global	ADJ
ijtc-798	33	11	agricultural	agricultural	ADJ
ijtc-798	33	12	production	production	NOUN
ijtc-798	33	13	and	and	CCONJ
ijtc-798	33	14	growth	growth	NOUN
ijtc-798	33	15	reaching	reach	VERB
ijtc-798	33	16	more	more	ADJ
ijtc-798	33	17	than	than	ADP
ijtc-798	33	18	3.5	3.5	NUM
ijtc-798	33	19	percent	percent	NOUN
ijtc-798	33	20	annually	annually	ADV
ijtc-798	33	21	(	(	PUNCT
ijtc-798	33	22	economic	economic	ADJ
ijtc-798	33	23	study	study	NOUN
ijtc-798	33	24	service	service	NOUN
ijtc-798	33	25	,	,	PUNCT
ijtc-798	33	26	2017	2017	NUM
ijtc-798	33	27	)	)	PUNCT
ijtc-798	33	28	.	.	PUNCT
ijtc-798	34	1	according	accord	VERB
ijtc-798	34	2	to	to	ADP
ijtc-798	34	3	world	world	PROPN
ijtc-798	34	4	bank	bank	PROPN
ijtc-798	34	5	(	(	PUNCT
ijtc-798	34	6	2023a	2023a	NUM
ijtc-798	34	7	)	)	PUNCT
ijtc-798	34	8	,	,	PUNCT
ijtc-798	34	9	agriculture	agriculture	NOUN
ijtc-798	34	10	is	be	AUX
ijtc-798	34	11	a	a	DET
ijtc-798	34	12	sector	sector	NOUN
ijtc-798	34	13	that	that	PRON
ijtc-798	34	14	has	have	VERB
ijtc-798	34	15	the	the	DET
ijtc-798	34	16	potential	potential	NOUN
ijtc-798	34	17	to	to	PART
ijtc-798	34	18	eradicate	eradicate	VERB
ijtc-798	34	19	extreme	extreme	ADJ
ijtc-798	34	20	poverty	poverty	NOUN
ijtc-798	34	21	projected	project	VERB
ijtc-798	34	22	to	to	PART
ijtc-798	34	23	provide	provide	VERB
ijtc-798	34	24	welfare	welfare	NOUN
ijtc-798	34	25	for	for	ADP
ijtc-798	34	26	around	around	ADV
ijtc-798	34	27	9.7	9.7	NUM
ijtc-798	34	28	billion	billion	NUM
ijtc-798	34	29	people	people	NOUN
ijtc-798	34	30	in	in	ADP
ijtc-798	34	31	2050	2050	NUM
ijtc-798	34	32	.	.	PUNCT
ijtc-798	35	1	the	the	DET
ijtc-798	35	2	ability	ability	NOUN
ijtc-798	35	3	to	to	PART
ijtc-798	35	4	increase	increase	VERB
ijtc-798	35	5	the	the	DET
ijtc-798	35	6	income	income	NOUN
ijtc-798	35	7	of	of	ADP
ijtc-798	35	8	the	the	DET
ijtc-798	35	9	poor	poor	ADJ
ijtc-798	35	10	from	from	ADP
ijtc-798	35	11	agriculture	agriculture	NOUN
ijtc-798	35	12	sector	sector	NOUN
ijtc-798	35	13	is	be	AUX
ijtc-798	35	14	considered	consider	VERB
ijtc-798	35	15	two	two	NUM
ijtc-798	35	16	to	to	PART
ijtc-798	35	17	four	four	NUM
ijtc-798	35	18	times	time	NOUN
ijtc-798	35	19	more	more	ADV
ijtc-798	35	20	effective	effective	ADJ
ijtc-798	35	21	than	than	ADP
ijtc-798	35	22	the	the	DET
ijtc-798	35	23	other	other	ADJ
ijtc-798	35	24	sectors	sector	NOUN
ijtc-798	35	25	.	.	PUNCT
ijtc-798	36	1	agriculture	agriculture	NOUN
ijtc-798	36	2	contributes	contribute	VERB
ijtc-798	36	3	around	around	ADV
ijtc-798	36	4	4	4	NUM
ijtc-798	36	5	percent	percent	NOUN
ijtc-798	36	6	to	to	ADP
ijtc-798	36	7	global	global	ADJ
ijtc-798	36	8	gdp	gdp	NOUN
ijtc-798	36	9	and	and	CCONJ
ijtc-798	36	10	in	in	ADP
ijtc-798	36	11	some	some	DET
ijtc-798	36	12	developing	develop	VERB
ijtc-798	36	13	countries	country	NOUN
ijtc-798	36	14	,	,	PUNCT
ijtc-798	36	15	and	and	CCONJ
ijtc-798	36	16	more	more	ADJ
ijtc-798	36	17	than	than	ADP
ijtc-798	36	18	25	25	NUM
ijtc-798	36	19	percent	percent	NOUN
ijtc-798	36	20	to	to	ADP
ijtc-798	36	21	gdp	gdp	PROPN
ijtc-798	36	22	(	(	PUNCT
ijtc-798	36	23	world	world	PROPN
ijtc-798	36	24	bank	bank	PROPN
ijtc-798	36	25	,	,	PUNCT
ijtc-798	36	26	2023a	2023a	NUM
ijtc-798	36	27	)	)	PUNCT
ijtc-798	36	28	.	.	PUNCT
ijtc-798	37	1	furthermore	furthermore	ADV
ijtc-798	37	2	,	,	PUNCT
ijtc-798	37	3	large	large	ADJ
ijtc-798	37	4	agricultural	agricultural	ADJ
ijtc-798	37	5	output	output	NOUN
ijtc-798	37	6	is	be	AUX
ijtc-798	37	7	one	one	NUM
ijtc-798	37	8	of	of	ADP
ijtc-798	37	9	the	the	DET
ijtc-798	37	10	reasons	reason	NOUN
ijtc-798	37	11	for	for	SCONJ
ijtc-798	37	12	a	a	DET
ijtc-798	37	13	country	country	NOUN
ijtc-798	37	14	to	to	PART
ijtc-798	37	15	have	have	VERB
ijtc-798	37	16	a	a	DET
ijtc-798	37	17	large	large	ADJ
ijtc-798	37	18	tax	tax	NOUN
ijtc-798	37	19	potential	potential	NOUN
ijtc-798	37	20	(	(	PUNCT
ijtc-798	37	21	mawejje	mawejje	NOUN
ijtc-798	37	22	&	&	CCONJ
ijtc-798	37	23	sebudde	sebudde	PROPN
ijtc-798	37	24	,	,	PUNCT
ijtc-798	37	25	2019	2019	NUM
ijtc-798	37	26	)	)	PUNCT
ijtc-798	37	27	.	.	PUNCT
ijtc-798	38	1	besides	besides	SCONJ
ijtc-798	38	2	agriculture	agriculture	NOUN
ijtc-798	38	3	,	,	PUNCT
ijtc-798	38	4	the	the	DET
ijtc-798	38	5	manufacturing	manufacturing	NOUN
ijtc-798	38	6	sector	sector	NOUN
ijtc-798	38	7	in	in	ADP
ijtc-798	38	8	lower	low	ADJ
ijtc-798	38	9	middle	middle	ADJ
ijtc-798	38	10	-	-	PUNCT
ijtc-798	38	11	income	income	NOUN
ijtc-798	38	12	countries	country	NOUN
ijtc-798	38	13	also	also	ADV
ijtc-798	38	14	gets	get	VERB
ijtc-798	38	15	the	the	DET
ijtc-798	38	16	attention	attention	NOUN
ijtc-798	38	17	.	.	PUNCT
ijtc-798	39	1	from	from	ADP
ijtc-798	39	2	2002	2002	NUM
ijtc-798	39	3	until	until	ADP
ijtc-798	39	4	2019	2019	NUM
ijtc-798	39	5	,	,	PUNCT
ijtc-798	39	6	in	in	ADP
ijtc-798	39	7	lower	low	ADJ
ijtc-798	39	8	middle	middle	ADJ
ijtc-798	39	9	-	-	PUNCT
ijtc-798	39	10	income	income	NOUN
ijtc-798	39	11	countries	country	NOUN
ijtc-798	39	12	,	,	PUNCT
ijtc-798	39	13	the	the	DET
ijtc-798	39	14	average	average	ADJ
ijtc-798	39	15	contribution	contribution	NOUN
ijtc-798	39	16	of	of	ADP
ijtc-798	39	17	the	the	DET
ijtc-798	39	18	manufacturing	manufacturing	NOUN
ijtc-798	39	19	sector	sector	NOUN
ijtc-798	39	20	to	to	ADP
ijtc-798	39	21	gdp	gdp	NOUN
ijtc-798	39	22	was	be	AUX
ijtc-798	39	23	greater	great	ADJ
ijtc-798	39	24	than	than	ADP
ijtc-798	39	25	that	that	PRON
ijtc-798	39	26	of	of	ADP
ijtc-798	39	27	the	the	DET
ijtc-798	39	28	agricultural	agricultural	ADJ
ijtc-798	39	29	sector	sector	NOUN
ijtc-798	39	30	to	to	ADP
ijtc-798	39	31	gdp	gdp	PROPN
ijtc-798	39	32	(	(	PUNCT
ijtc-798	39	33	world	world	PROPN
ijtc-798	39	34	bank	bank	PROPN
ijtc-798	39	35	,	,	PUNCT
ijtc-798	39	36	2023b	2023b	NUM
ijtc-798	39	37	)	)	PUNCT
ijtc-798	39	38	.	.	PUNCT
ijtc-798	40	1	chart	chart	NOUN
ijtc-798	40	2	3	3	NUM
ijtc-798	40	3	the	the	DET
ijtc-798	40	4	growth	growth	NOUN
ijtc-798	40	5	of	of	ADP
ijtc-798	40	6	agriculture	agriculture	NOUN
ijtc-798	40	7	and	and	CCONJ
ijtc-798	40	8	manufacturing	manufacturing	NOUN
ijtc-798	40	9	sectors	sector	NOUN
ijtc-798	40	10	’	'	PUNCT
ijtc-798	40	11	contribution	contribution	NOUN
ijtc-798	40	12	to	to	ADP
ijtc-798	40	13	gdp	gdp	NOUN
ijtc-798	40	14	in	in	ADP
ijtc-798	40	15	lower	low	ADJ
ijtc-798	40	16	middle	middle	ADJ
ijtc-798	40	17	-	-	PUNCT
ijtc-798	40	18	income	income	NOUN
ijtc-798	40	19	countries	country	NOUN
ijtc-798	40	20	from	from	ADP
ijtc-798	40	21	2002–2019	2002–2019	NUM
ijtc-798	40	22	source	source	NOUN
ijtc-798	40	23	:	:	PUNCT
ijtc-798	40	24	world	world	PROPN
ijtc-798	40	25	bank	bank	PROPN
ijtc-798	40	26	(	(	PUNCT
ijtc-798	40	27	2023b	2023b	NUM
ijtc-798	40	28	)	)	PUNCT
ijtc-798	40	29	in	in	ADP
ijtc-798	40	30	addition	addition	NOUN
ijtc-798	40	31	,	,	PUNCT
ijtc-798	40	32	eichengreen	eichengreen	NOUN
ijtc-798	40	33	et	et	PROPN
ijtc-798	40	34	al	al	PROPN
ijtc-798	40	35	.	.	PROPN
ijtc-798	41	1	(	(	PUNCT
ijtc-798	41	2	2017	2017	NUM
ijtc-798	41	3	)	)	PUNCT
ijtc-798	41	4	revealed	reveal	VERB
ijtc-798	41	5	that	that	SCONJ
ijtc-798	41	6	the	the	DET
ijtc-798	41	7	manufacturing	manufacturing	NOUN
ijtc-798	41	8	sector	sector	NOUN
ijtc-798	41	9	in	in	ADP
ijtc-798	41	10	middle	middle	ADJ
ijtc-798	41	11	-	-	PUNCT
ijtc-798	41	12	income	income	NOUN
ijtc-798	41	13	countries	country	NOUN
ijtc-798	41	14	was	be	AUX
ijtc-798	41	15	superior	superior	ADJ
ijtc-798	41	16	to	to	ADP
ijtc-798	41	17	the	the	DET
ijtc-798	41	18	service	service	NOUN
ijtc-798	41	19	sector	sector	NOUN
ijtc-798	41	20	.	.	PUNCT
ijtc-798	42	1	followed	follow	VERB
ijtc-798	42	2	by	by	ADP
ijtc-798	42	3	the	the	DET
ijtc-798	42	4	findings	finding	NOUN
ijtc-798	42	5	of	of	ADP
ijtc-798	42	6	mazhar	mazhar	PROPN
ijtc-798	42	7	&	&	CCONJ
ijtc-798	42	8	rehman	rehman	PROPN
ijtc-798	42	9	(	(	PUNCT
ijtc-798	42	10	2020	2020	NUM
ijtc-798	42	11	)	)	PUNCT
ijtc-798	42	12	that	that	SCONJ
ijtc-798	42	13	an	an	DET
ijtc-798	42	14	increase	increase	NOUN
ijtc-798	42	15	in	in	ADP
ijtc-798	42	16	the	the	DET
ijtc-798	42	17	service	service	NOUN
ijtc-798	42	18	sector	sector	NOUN
ijtc-798	42	19	reduces	reduce	VERB
ijtc-798	42	20	the	the	DET
ijtc-798	42	21	growth	growth	NOUN
ijtc-798	42	22	rate	rate	NOUN
ijtc-798	42	23	of	of	ADP
ijtc-798	42	24	national	national	ADJ
ijtc-798	42	25	income	income	NOUN
ijtc-798	42	26	per	per	ADP
ijtc-798	42	27	capita	capita	X
ijtc-798	42	28	both	both	PRON
ijtc-798	42	29	in	in	ADP
ijtc-798	42	30	low	low	ADJ
ijtc-798	42	31	-	-	PUNCT
ijtc-798	42	32	income	income	NOUN
ijtc-798	42	33	countries	country	NOUN
ijtc-798	42	34	and	and	CCONJ
ijtc-798	42	35	middle	middle	ADJ
ijtc-798	42	36	-	-	PUNCT
ijtc-798	42	37	income	income	NOUN
ijtc-798	42	38	countries	country	NOUN
ijtc-798	42	39	.	.	PUNCT
ijtc-798	43	1	on	on	ADP
ijtc-798	43	2	the	the	DET
ijtc-798	43	3	other	other	ADJ
ijtc-798	43	4	hand	hand	NOUN
ijtc-798	43	5	,	,	PUNCT
ijtc-798	43	6	the	the	DET
ijtc-798	43	7	manufacturing	manufacturing	NOUN
ijtc-798	43	8	sector	sector	NOUN
ijtc-798	43	9	acts	act	VERB
ijtc-798	43	10	as	as	ADP
ijtc-798	43	11	a	a	DET
ijtc-798	43	12	growth	growth	NOUN
ijtc-798	43	13	escalator	escalator	NOUN
ijtc-798	43	14	.	.	PUNCT
ijtc-798	44	1	a	a	DET
ijtc-798	44	2	study	study	NOUN
ijtc-798	44	3	conducted	conduct	VERB
ijtc-798	44	4	in	in	ADP
ijtc-798	44	5	high	high	ADJ
ijtc-798	44	6	-	-	PUNCT
ijtc-798	44	7	income	income	NOUN
ijtc-798	44	8	countries	country	NOUN
ijtc-798	44	9	in	in	ADP
ijtc-798	44	10	asia	asia	PROPN
ijtc-798	44	11	when	when	SCONJ
ijtc-798	44	12	entering	enter	VERB
ijtc-798	44	13	and	and	CCONJ
ijtc-798	44	14	leaving	leave	VERB
ijtc-798	44	15	middle	middle	ADJ
ijtc-798	44	16	-	-	PUNCT
ijtc-798	44	17	income	income	NOUN
ijtc-798	44	18	countries	country	NOUN
ijtc-798	44	19	,	,	PUNCT
ijtc-798	44	20	it	it	PRON
ijtc-798	44	21	was	be	AUX
ijtc-798	44	22	found	find	VERB
ijtc-798	44	23	that	that	SCONJ
ijtc-798	44	24	the	the	DET
ijtc-798	44	25	value	value	NOUN
ijtc-798	44	26	-	-	PUNCT
ijtc-798	44	27	added	add	VERB
ijtc-798	44	28	contribution	contribution	NOUN
ijtc-798	44	29	of	of	ADP
ijtc-798	44	30	the	the	DET
ijtc-798	44	31	manufacturing	manufacturing	NOUN
ijtc-798	44	32	sector	sector	NOUN
ijtc-798	44	33	to	to	ADP
ijtc-798	44	34	gdp	gdp	NOUN
ijtc-798	44	35	increases	increase	VERB
ijtc-798	44	36	the	the	DET
ijtc-798	44	37	income	income	NOUN
ijtc-798	44	38	per	per	ADP
ijtc-798	44	39	capita	capita	NOUN
ijtc-798	44	40	in	in	ADP
ijtc-798	44	41	a	a	DET
ijtc-798	44	42	sustainable	sustainable	ADJ
ijtc-798	44	43	manner	manner	NOUN
ijtc-798	44	44	.	.	PUNCT
ijtc-798	45	1	(	(	PUNCT
ijtc-798	45	2	huang	huang	PROPN
ijtc-798	45	3	et	et	PROPN
ijtc-798	45	4	al	al	PROPN
ijtc-798	45	5	.	.	PROPN
ijtc-798	45	6	,	,	PUNCT
ijtc-798	45	7	2017	2017	NUM
ijtc-798	45	8	)	)	PUNCT
ijtc-798	45	9	.	.	PUNCT
ijtc-798	46	1	0	0	NUM
ijtc-798	46	2	5	5	NUM
ijtc-798	46	3	10	10	NUM
ijtc-798	46	4	15	15	NUM
ijtc-798	46	5	20	20	NUM
ijtc-798	46	6	25	25	NUM
ijtc-798	46	7	30	30	NUM
ijtc-798	46	8	35	35	NUM
ijtc-798	46	9	agrikultur	agrikultur	NOUN
ijtc-798	46	10	manufaktur	manufaktur	ADP
ijtc-798	46	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-798	46	12	agriculture	agriculture	NOUN
ijtc-798	46	13	and	and	CCONJ
ijtc-798	46	14	manufacturing	manufacturing	NOUN
ijtc-798	46	15	for	for	ADP
ijtc-798	46	16	lower	low	ADJ
ijtc-798	46	17	middle	middle	ADJ
ijtc-798	46	18	-	-	PUNCT
ijtc-798	46	19	income	income	NOUN
ijtc-798	46	20	countries	country	NOUN
ijtc-798	46	21	’	'	PUNCT
ijtc-798	46	22	tax	tax	NOUN
ijtc-798	46	23	revenue	revenue	NOUN
ijtc-798	46	24	:	:	PUNCT
ijtc-798	46	25	exchange	exchange	NOUN
ijtc-798	46	26	rate	rate	NOUN
ijtc-798	46	27	as	as	ADP
ijtc-798	46	28	moderating	moderate	VERB
ijtc-798	46	29	variable	variable	NOUN
ijtc-798	46	30	wulandari	wulandari	ADV
ijtc-798	46	31	and	and	CCONJ
ijtc-798	46	32	wijaya	wijaya	PROPN
ijtc-798	46	33	511	511	NUM
ijtc-798	46	34	|	|	ADV
ijtc-798	46	35	ilomata	ilomata	PROPN
ijtc-798	46	36	international	international	ADJ
ijtc-798	46	37	journal	journal	NOUN
ijtc-798	46	38	of	of	ADP
ijtc-798	46	39	tax	tax	PROPN
ijtc-798	46	40	&	&	CCONJ
ijtc-798	46	41	accounting	accounting	NOUN
ijtc-798	46	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	46	43	apart	apart	ADV
ijtc-798	46	44	from	from	ADP
ijtc-798	46	45	the	the	DET
ijtc-798	46	46	positive	positive	ADJ
ijtc-798	46	47	contribution	contribution	NOUN
ijtc-798	46	48	and	and	CCONJ
ijtc-798	46	49	potential	potential	NOUN
ijtc-798	46	50	of	of	ADP
ijtc-798	46	51	agriculture	agriculture	NOUN
ijtc-798	46	52	to	to	ADP
ijtc-798	46	53	the	the	DET
ijtc-798	46	54	country	country	NOUN
ijtc-798	46	55	's	's	PART
ijtc-798	46	56	economy	economy	NOUN
ijtc-798	46	57	,	,	PUNCT
ijtc-798	46	58	studies	study	NOUN
ijtc-798	46	59	on	on	ADP
ijtc-798	46	60	examining	examine	VERB
ijtc-798	46	61	the	the	DET
ijtc-798	46	62	effect	effect	NOUN
ijtc-798	46	63	of	of	ADP
ijtc-798	46	64	the	the	DET
ijtc-798	46	65	agricultural	agricultural	ADJ
ijtc-798	46	66	sector	sector	NOUN
ijtc-798	46	67	on	on	ADP
ijtc-798	46	68	tax	tax	NOUN
ijtc-798	46	69	revenues	revenue	NOUN
ijtc-798	46	70	conducted	conduct	VERB
ijtc-798	46	71	by	by	ADP
ijtc-798	46	72	karagöz	karagöz	PROPN
ijtc-798	46	73	(	(	PUNCT
ijtc-798	46	74	2013	2013	NUM
ijtc-798	46	75	)	)	PUNCT
ijtc-798	46	76	,	,	PUNCT
ijtc-798	46	77	castro	castro	PROPN
ijtc-798	46	78	&	&	CCONJ
ijtc-798	46	79	camarillo	camarillo	PROPN
ijtc-798	46	80	(	(	PUNCT
ijtc-798	46	81	2014	2014	NUM
ijtc-798	46	82	)	)	PUNCT
ijtc-798	46	83	,	,	PUNCT
ijtc-798	46	84	gaalya	gaalya	X
ijtc-798	46	85	(	(	PUNCT
ijtc-798	46	86	2015	2015	NUM
ijtc-798	46	87	)	)	PUNCT
ijtc-798	46	88	,	,	PUNCT
ijtc-798	46	89	alabede	alabede	PROPN
ijtc-798	46	90	(	(	PUNCT
ijtc-798	46	91	2018	2018	NUM
ijtc-798	46	92	)	)	PUNCT
ijtc-798	46	93	,	,	PUNCT
ijtc-798	46	94	dan	dan	PROPN
ijtc-798	46	95	rodriguez	rodriguez	PROPN
ijtc-798	46	96	(	(	PUNCT
ijtc-798	46	97	2018	2018	NUM
ijtc-798	46	98	)	)	PUNCT
ijtc-798	46	99	indicated	indicate	VERB
ijtc-798	46	100	a	a	DET
ijtc-798	46	101	significant	significant	ADJ
ijtc-798	46	102	negative	negative	ADJ
ijtc-798	46	103	effect	effect	NOUN
ijtc-798	46	104	.	.	PUNCT
ijtc-798	47	1	on	on	ADP
ijtc-798	47	2	the	the	DET
ijtc-798	47	3	other	other	ADJ
ijtc-798	47	4	hand	hand	NOUN
ijtc-798	47	5	,	,	PUNCT
ijtc-798	47	6	the	the	DET
ijtc-798	47	7	researches	research	NOUN
ijtc-798	47	8	by	by	ADP
ijtc-798	47	9	karagöz	karagöz	PROPN
ijtc-798	47	10	(	(	PUNCT
ijtc-798	47	11	2013	2013	NUM
ijtc-798	47	12	)	)	PUNCT
ijtc-798	47	13	,	,	PUNCT
ijtc-798	47	14	castro	castro	PROPN
ijtc-798	47	15	&	&	CCONJ
ijtc-798	47	16	camarillo	camarillo	PROPN
ijtc-798	47	17	(	(	PUNCT
ijtc-798	47	18	2014	2014	NUM
ijtc-798	47	19	)	)	PUNCT
ijtc-798	47	20	,	,	PUNCT
ijtc-798	47	21	gaalya	gaalya	X
ijtc-798	47	22	(	(	PUNCT
ijtc-798	47	23	2015	2015	NUM
ijtc-798	47	24	)	)	PUNCT
ijtc-798	47	25	,	,	PUNCT
ijtc-798	47	26	dan	dan	PROPN
ijtc-798	47	27	minh	minh	PROPN
ijtc-798	47	28	ha	ha	INTJ
ijtc-798	47	29	et	et	PROPN
ijtc-798	47	30	al	al	PROPN
ijtc-798	47	31	.	.	PROPN
ijtc-798	48	1	(	(	PUNCT
ijtc-798	48	2	2022	2022	NUM
ijtc-798	48	3	)	)	PUNCT
ijtc-798	48	4	showed	show	VERB
ijtc-798	48	5	a	a	DET
ijtc-798	48	6	significant	significant	ADJ
ijtc-798	48	7	positive	positive	ADJ
ijtc-798	48	8	effect	effect	NOUN
ijtc-798	48	9	from	from	ADP
ijtc-798	48	10	the	the	DET
ijtc-798	48	11	manufacturing	manufacturing	NOUN
ijtc-798	48	12	sector	sector	NOUN
ijtc-798	48	13	on	on	ADP
ijtc-798	48	14	tax	tax	NOUN
ijtc-798	48	15	revenues	revenue	NOUN
ijtc-798	48	16	.	.	PUNCT
ijtc-798	49	1	however	however	ADV
ijtc-798	49	2	,	,	PUNCT
ijtc-798	49	3	these	these	DET
ijtc-798	49	4	studies	study	NOUN
ijtc-798	49	5	have	have	AUX
ijtc-798	49	6	not	not	PART
ijtc-798	49	7	been	be	AUX
ijtc-798	49	8	carried	carry	VERB
ijtc-798	49	9	out	out	ADP
ijtc-798	49	10	specifically	specifically	ADV
ijtc-798	49	11	for	for	ADP
ijtc-798	49	12	lower	low	ADJ
ijtc-798	49	13	middle	middle	ADJ
ijtc-798	49	14	-	-	PUNCT
ijtc-798	49	15	income	income	NOUN
ijtc-798	49	16	countries	country	NOUN
ijtc-798	49	17	.	.	PUNCT
ijtc-798	50	1	furthermore	furthermore	ADV
ijtc-798	50	2	,	,	PUNCT
ijtc-798	50	3	no	no	DET
ijtc-798	50	4	study	study	NOUN
ijtc-798	50	5	has	have	AUX
ijtc-798	50	6	been	be	AUX
ijtc-798	50	7	conducted	conduct	VERB
ijtc-798	50	8	using	use	VERB
ijtc-798	50	9	the	the	DET
ijtc-798	50	10	exchange	exchange	NOUN
ijtc-798	50	11	rate	rate	NOUN
ijtc-798	50	12	as	as	ADP
ijtc-798	50	13	a	a	DET
ijtc-798	50	14	moderating	moderate	VERB
ijtc-798	50	15	variable	variable	NOUN
ijtc-798	50	16	and	and	CCONJ
ijtc-798	50	17	foreign	foreign	ADJ
ijtc-798	50	18	direct	direct	ADJ
ijtc-798	50	19	investment	investment	NOUN
ijtc-798	50	20	(	(	PUNCT
ijtc-798	50	21	fdi	fdi	NOUN
ijtc-798	50	22	)	)	PUNCT
ijtc-798	50	23	as	as	ADP
ijtc-798	50	24	a	a	DET
ijtc-798	50	25	control	control	NOUN
ijtc-798	50	26	variable	variable	NOUN
ijtc-798	50	27	.	.	PUNCT
ijtc-798	51	1	exchange	exchange	NOUN
ijtc-798	51	2	rate	rate	NOUN
ijtc-798	51	3	can	can	AUX
ijtc-798	51	4	also	also	ADV
ijtc-798	51	5	affect	affect	VERB
ijtc-798	51	6	tax	tax	NOUN
ijtc-798	51	7	revenue	revenue	NOUN
ijtc-798	51	8	.	.	PUNCT
ijtc-798	52	1	seade	seade	NOUN
ijtc-798	52	2	(	(	PUNCT
ijtc-798	52	3	1990	1990	NUM
ijtc-798	52	4	)	)	PUNCT
ijtc-798	52	5	in	in	ADP
ijtc-798	52	6	his	his	PRON
ijtc-798	52	7	fiscal	fiscal	ADJ
ijtc-798	52	8	policy	policy	NOUN
ijtc-798	52	9	of	of	ADP
ijtc-798	52	10	open	open	ADJ
ijtc-798	52	11	developing	develop	VERB
ijtc-798	52	12	economies	economy	NOUN
ijtc-798	52	13	stated	state	VERB
ijtc-798	52	14	that	that	SCONJ
ijtc-798	52	15	devaluation	devaluation	NOUN
ijtc-798	52	16	would	would	AUX
ijtc-798	52	17	increase	increase	VERB
ijtc-798	52	18	tax	tax	NOUN
ijtc-798	52	19	revenue	revenue	NOUN
ijtc-798	52	20	if	if	SCONJ
ijtc-798	52	21	import	import	NOUN
ijtc-798	52	22	activities	activity	NOUN
ijtc-798	52	23	of	of	ADP
ijtc-798	52	24	a	a	DET
ijtc-798	52	25	country	country	NOUN
ijtc-798	52	26	were	be	AUX
ijtc-798	52	27	dominated	dominate	VERB
ijtc-798	52	28	by	by	ADP
ijtc-798	52	29	necessities	necessity	NOUN
ijtc-798	52	30	when	when	SCONJ
ijtc-798	52	31	income	income	NOUN
ijtc-798	52	32	is	be	AUX
ijtc-798	52	33	inelastic	inelastic	ADJ
ijtc-798	52	34	.	.	PUNCT
ijtc-798	53	1	however	however	ADV
ijtc-798	53	2	,	,	PUNCT
ijtc-798	53	3	devaluation	devaluation	NOUN
ijtc-798	53	4	will	will	AUX
ijtc-798	53	5	also	also	ADV
ijtc-798	53	6	tend	tend	VERB
ijtc-798	53	7	to	to	PART
ijtc-798	53	8	reduce	reduce	VERB
ijtc-798	53	9	tax	tax	NOUN
ijtc-798	53	10	revenue	revenue	NOUN
ijtc-798	53	11	or	or	CCONJ
ijtc-798	53	12	will	will	AUX
ijtc-798	53	13	even	even	ADV
ijtc-798	53	14	cause	cause	VERB
ijtc-798	53	15	losses	loss	NOUN
ijtc-798	53	16	if	if	SCONJ
ijtc-798	53	17	tax	tax	NOUN
ijtc-798	53	18	revenue	revenue	NOUN
ijtc-798	53	19	is	be	AUX
ijtc-798	53	20	more	more	ADV
ijtc-798	53	21	dominantly	dominantly	ADV
ijtc-798	53	22	dependent	dependent	ADJ
ijtc-798	53	23	on	on	ADP
ijtc-798	53	24	taxes	taxis	NOUN
ijtc-798	53	25	on	on	ADP
ijtc-798	53	26	wages	wage	NOUN
ijtc-798	53	27	(	(	PUNCT
ijtc-798	53	28	seade	seade	NOUN
ijtc-798	53	29	,	,	PUNCT
ijtc-798	53	30	1990	1990	NUM
ijtc-798	53	31	)	)	PUNCT
ijtc-798	53	32	.	.	PUNCT
ijtc-798	54	1	in	in	ADP
ijtc-798	54	2	his	his	PRON
ijtc-798	54	3	study	study	NOUN
ijtc-798	54	4	,	,	PUNCT
ijtc-798	54	5	gaalya	gaalya	X
ijtc-798	54	6	(	(	PUNCT
ijtc-798	54	7	2015	2015	NUM
ijtc-798	54	8	)	)	PUNCT
ijtc-798	54	9	concluded	conclude	VERB
ijtc-798	54	10	that	that	SCONJ
ijtc-798	54	11	the	the	DET
ijtc-798	54	12	exchange	exchange	NOUN
ijtc-798	54	13	rate	rate	NOUN
ijtc-798	54	14	had	have	VERB
ijtc-798	54	15	a	a	DET
ijtc-798	54	16	significant	significant	ADJ
ijtc-798	54	17	positive	positive	ADJ
ijtc-798	54	18	effect	effect	NOUN
ijtc-798	54	19	on	on	ADP
ijtc-798	54	20	tax	tax	NOUN
ijtc-798	54	21	revenues	revenue	NOUN
ijtc-798	54	22	,	,	PUNCT
ijtc-798	54	23	whereas	whereas	SCONJ
ijtc-798	54	24	ofori	ofori	ADV
ijtc-798	54	25	et	et	PROPN
ijtc-798	54	26	al	al	PROPN
ijtc-798	54	27	.	.	PROPN
ijtc-798	55	1	(	(	PUNCT
ijtc-798	55	2	2018	2018	NUM
ijtc-798	55	3	)	)	PUNCT
ijtc-798	55	4	,	,	PUNCT
ijtc-798	55	5	rutto	rutto	NOUN
ijtc-798	55	6	(	(	PUNCT
ijtc-798	55	7	2020	2020	NUM
ijtc-798	55	8	)	)	PUNCT
ijtc-798	55	9	,	,	PUNCT
ijtc-798	55	10	and	and	CCONJ
ijtc-798	55	11	tsaurai	tsaurai	NOUN
ijtc-798	55	12	(	(	PUNCT
ijtc-798	55	13	2021	2021	NUM
ijtc-798	55	14	)	)	PUNCT
ijtc-798	55	15	concluded	conclude	VERB
ijtc-798	55	16	the	the	DET
ijtc-798	55	17	opposite	opposite	NOUN
ijtc-798	55	18	i.e.	i.e.	X
ijtc-798	55	19	,	,	PUNCT
ijtc-798	55	20	the	the	DET
ijtc-798	55	21	exchange	exchange	NOUN
ijtc-798	55	22	rate	rate	NOUN
ijtc-798	55	23	had	have	VERB
ijtc-798	55	24	a	a	DET
ijtc-798	55	25	significant	significant	ADJ
ijtc-798	55	26	negative	negative	ADJ
ijtc-798	55	27	effect	effect	NOUN
ijtc-798	55	28	on	on	ADP
ijtc-798	55	29	tax	tax	NOUN
ijtc-798	55	30	revenue	revenue	NOUN
ijtc-798	55	31	.	.	PUNCT
ijtc-798	56	1	similar	similar	ADJ
ijtc-798	56	2	to	to	ADP
ijtc-798	56	3	the	the	DET
ijtc-798	56	4	exchange	exchange	NOUN
ijtc-798	56	5	rate	rate	NOUN
ijtc-798	56	6	,	,	PUNCT
ijtc-798	56	7	fdi	fdi	NOUN
ijtc-798	56	8	affects	affect	VERB
ijtc-798	56	9	tax	tax	NOUN
ijtc-798	56	10	revenue	revenue	NOUN
ijtc-798	56	11	.	.	PUNCT
ijtc-798	57	1	a	a	DET
ijtc-798	57	2	number	number	NOUN
ijtc-798	57	3	of	of	ADP
ijtc-798	57	4	studies	study	NOUN
ijtc-798	57	5	have	have	AUX
ijtc-798	57	6	been	be	AUX
ijtc-798	57	7	conducted	conduct	VERB
ijtc-798	57	8	to	to	PART
ijtc-798	57	9	examine	examine	VERB
ijtc-798	57	10	this	this	DET
ijtc-798	57	11	effect	effect	NOUN
ijtc-798	57	12	.	.	PUNCT
ijtc-798	58	1	okey	okey	PROPN
ijtc-798	58	2	(	(	PUNCT
ijtc-798	58	3	2013	2013	NUM
ijtc-798	58	4	)	)	PUNCT
ijtc-798	58	5	,	,	PUNCT
ijtc-798	58	6	castro	castro	PROPN
ijtc-798	58	7	&	&	CCONJ
ijtc-798	58	8	camarillo	camarillo	PROPN
ijtc-798	58	9	(	(	PUNCT
ijtc-798	58	10	2014	2014	NUM
ijtc-798	58	11	)	)	PUNCT
ijtc-798	58	12	,	,	PUNCT
ijtc-798	58	13	pratomo	pratomo	PROPN
ijtc-798	58	14	(	(	PUNCT
ijtc-798	58	15	2020	2020	NUM
ijtc-798	58	16	)	)	PUNCT
ijtc-798	58	17	,	,	PUNCT
ijtc-798	58	18	tsaurai	tsaurai	NOUN
ijtc-798	58	19	(	(	PUNCT
ijtc-798	58	20	2021	2021	NUM
ijtc-798	58	21	)	)	PUNCT
ijtc-798	58	22	,	,	PUNCT
ijtc-798	58	23	camara	camara	X
ijtc-798	58	24	(	(	PUNCT
ijtc-798	58	25	2022	2022	NUM
ijtc-798	58	26	)	)	PUNCT
ijtc-798	58	27	,	,	PUNCT
ijtc-798	58	28	gaspareniene	gaspareniene	NOUN
ijtc-798	58	29	et	et	PROPN
ijtc-798	58	30	al	al	PROPN
ijtc-798	58	31	.	.	PROPN
ijtc-798	58	32	(	(	PUNCT
ijtc-798	58	33	2022	2022	NUM
ijtc-798	58	34	)	)	PUNCT
ijtc-798	58	35	,	,	PUNCT
ijtc-798	58	36	dan	dan	PROPN
ijtc-798	58	37	minh	minh	PROPN
ijtc-798	58	38	ha	ha	INTJ
ijtc-798	58	39	et	et	PROPN
ijtc-798	58	40	al	al	PROPN
ijtc-798	58	41	.	.	PROPN
ijtc-798	58	42	(	(	PUNCT
ijtc-798	58	43	2022	2022	NUM
ijtc-798	58	44	)	)	PUNCT
ijtc-798	58	45	concluded	conclude	VERB
ijtc-798	58	46	that	that	SCONJ
ijtc-798	58	47	fdi	fdi	NOUN
ijtc-798	58	48	had	have	VERB
ijtc-798	58	49	a	a	DET
ijtc-798	58	50	significant	significant	ADJ
ijtc-798	58	51	effect	effect	NOUN
ijtc-798	58	52	on	on	ADP
ijtc-798	58	53	tax	tax	NOUN
ijtc-798	58	54	revenue	revenue	NOUN
ijtc-798	58	55	.	.	PUNCT
ijtc-798	59	1	only	only	ADV
ijtc-798	59	2	castro	castro	PROPN
ijtc-798	59	3	&	&	CCONJ
ijtc-798	59	4	camarillo	camarillo	PROPN
ijtc-798	59	5	(	(	PUNCT
ijtc-798	59	6	2014	2014	NUM
ijtc-798	59	7	)	)	PUNCT
ijtc-798	59	8	found	find	VERB
ijtc-798	59	9	a	a	DET
ijtc-798	59	10	negative	negative	ADJ
ijtc-798	59	11	effect	effect	NOUN
ijtc-798	59	12	,	,	PUNCT
ijtc-798	59	13	while	while	SCONJ
ijtc-798	59	14	the	the	DET
ijtc-798	59	15	others	other	NOUN
ijtc-798	59	16	found	find	VERB
ijtc-798	59	17	a	a	DET
ijtc-798	59	18	positive	positive	ADJ
ijtc-798	59	19	one	one	NOUN
ijtc-798	59	20	.	.	PUNCT
ijtc-798	60	1	however	however	ADV
ijtc-798	60	2	,	,	PUNCT
ijtc-798	60	3	gaspareniene	gaspareniene	NOUN
ijtc-798	60	4	et	et	PROPN
ijtc-798	60	5	al	al	PROPN
ijtc-798	60	6	.	.	PROPN
ijtc-798	60	7	(	(	PUNCT
ijtc-798	60	8	2022	2022	NUM
ijtc-798	60	9	)	)	PUNCT
ijtc-798	60	10	indicated	indicate	VERB
ijtc-798	60	11	a	a	DET
ijtc-798	60	12	positive	positive	ADJ
ijtc-798	60	13	effect	effect	NOUN
ijtc-798	60	14	from	from	ADP
ijtc-798	60	15	outward	outward	ADJ
ijtc-798	60	16	fdi	fdi	PROPN
ijtc-798	60	17	and	and	CCONJ
ijtc-798	60	18	a	a	DET
ijtc-798	60	19	negative	negative	ADJ
ijtc-798	60	20	effect	effect	NOUN
ijtc-798	60	21	from	from	ADP
ijtc-798	60	22	inward	inward	ADJ
ijtc-798	60	23	fdi	fdi	PROPN
ijtc-798	60	24	on	on	ADP
ijtc-798	60	25	tax	tax	NOUN
ijtc-798	60	26	revenues	revenue	NOUN
ijtc-798	60	27	.	.	PUNCT
ijtc-798	61	1	to	to	PART
ijtc-798	61	2	describe	describe	VERB
ijtc-798	61	3	further	far	ADV
ijtc-798	61	4	,	,	PUNCT
ijtc-798	61	5	the	the	DET
ijtc-798	61	6	exchange	exchange	NOUN
ijtc-798	61	7	rate	rate	NOUN
ijtc-798	61	8	and	and	CCONJ
ijtc-798	61	9	fdi	fdi	NOUN
ijtc-798	61	10	also	also	ADV
ijtc-798	61	11	affect	affect	VERB
ijtc-798	61	12	the	the	DET
ijtc-798	61	13	tax	tax	NOUN
ijtc-798	61	14	revenue	revenue	NOUN
ijtc-798	61	15	in	in	ADP
ijtc-798	61	16	addition	addition	NOUN
ijtc-798	61	17	to	to	ADP
ijtc-798	61	18	the	the	DET
ijtc-798	61	19	agriculture	agriculture	NOUN
ijtc-798	61	20	and	and	CCONJ
ijtc-798	61	21	the	the	DET
ijtc-798	61	22	manufacturing	manufacturing	NOUN
ijtc-798	61	23	sectors	sector	NOUN
ijtc-798	61	24	.	.	PUNCT
ijtc-798	62	1	nevertheless	nevertheless	ADV
ijtc-798	62	2	,	,	PUNCT
ijtc-798	62	3	there	there	PRON
ijtc-798	62	4	have	have	AUX
ijtc-798	62	5	n’t	not	PART
ijtc-798	62	6	been	be	AUX
ijtc-798	62	7	any	any	DET
ijtc-798	62	8	researches	research	NOUN
ijtc-798	62	9	conducted	conduct	VERB
ijtc-798	62	10	specifically	specifically	ADV
ijtc-798	62	11	to	to	PART
ijtc-798	62	12	study	study	VERB
ijtc-798	62	13	those	those	DET
ijtc-798	62	14	effects	effect	NOUN
ijtc-798	62	15	in	in	ADP
ijtc-798	62	16	lower	low	ADJ
ijtc-798	62	17	middle	middle	ADJ
ijtc-798	62	18	-	-	PUNCT
ijtc-798	62	19	income	income	NOUN
ijtc-798	62	20	countries	country	NOUN
ijtc-798	62	21	.	.	PUNCT
ijtc-798	63	1	thus	thus	ADV
ijtc-798	63	2	,	,	PUNCT
ijtc-798	63	3	this	this	DET
ijtc-798	63	4	study	study	NOUN
ijtc-798	63	5	will	will	AUX
ijtc-798	63	6	examine	examine	VERB
ijtc-798	63	7	the	the	DET
ijtc-798	63	8	effect	effect	NOUN
ijtc-798	63	9	of	of	ADP
ijtc-798	63	10	the	the	DET
ijtc-798	63	11	agriculture	agriculture	NOUN
ijtc-798	63	12	and	and	CCONJ
ijtc-798	63	13	manufacturing	manufacturing	NOUN
ijtc-798	63	14	sector	sector	NOUN
ijtc-798	63	15	on	on	ADP
ijtc-798	63	16	tax	tax	NOUN
ijtc-798	63	17	revenue	revenue	NOUN
ijtc-798	63	18	in	in	ADP
ijtc-798	63	19	some	some	DET
ijtc-798	63	20	lower	low	ADJ
ijtc-798	63	21	middle	middle	ADJ
ijtc-798	63	22	-	-	PUNCT
ijtc-798	63	23	income	income	NOUN
ijtc-798	63	24	countries	country	NOUN
ijtc-798	63	25	for	for	ADP
ijtc-798	63	26	the	the	DET
ijtc-798	63	27	last	last	ADJ
ijtc-798	63	28	18	18	NUM
ijtc-798	63	29	years	year	NOUN
ijtc-798	63	30	.	.	PUNCT
ijtc-798	64	1	the	the	DET
ijtc-798	64	2	exchange	exchange	NOUN
ijtc-798	64	3	rate	rate	NOUN
ijtc-798	64	4	as	as	ADP
ijtc-798	64	5	a	a	DET
ijtc-798	64	6	moderating	moderate	VERB
ijtc-798	64	7	variable	variable	NOUN
ijtc-798	64	8	and	and	CCONJ
ijtc-798	64	9	fdi	fdi	NOUN
ijtc-798	64	10	as	as	ADP
ijtc-798	64	11	a	a	DET
ijtc-798	64	12	control	control	NOUN
ijtc-798	64	13	variable	variable	NOUN
ijtc-798	64	14	employing	employ	VERB
ijtc-798	64	15	panel	panel	NOUN
ijtc-798	64	16	data	datum	NOUN
ijtc-798	64	17	multiple	multiple	ADJ
ijtc-798	64	18	linear	linear	ADJ
ijtc-798	64	19	regression	regression	NOUN
ijtc-798	64	20	analysis	analysis	NOUN
ijtc-798	64	21	method	method	NOUN
ijtc-798	64	22	were	be	AUX
ijtc-798	64	23	selected	select	VERB
ijtc-798	64	24	.	.	PUNCT
ijtc-798	65	1	the	the	DET
ijtc-798	65	2	years	year	NOUN
ijtc-798	65	3	2020	2020	NUM
ijtc-798	65	4	to	to	ADP
ijtc-798	65	5	2022	2022	NUM
ijtc-798	65	6	were	be	AUX
ijtc-798	65	7	excluded	exclude	VERB
ijtc-798	65	8	in	in	ADP
ijtc-798	65	9	this	this	DET
ijtc-798	65	10	study	study	NOUN
ijtc-798	65	11	due	due	ADP
ijtc-798	65	12	to	to	ADP
ijtc-798	65	13	the	the	DET
ijtc-798	65	14	2019	2019	NUM
ijtc-798	65	15	(	(	PUNCT
ijtc-798	65	16	covid-19	covid-19	PROPN
ijtc-798	65	17	)	)	PUNCT
ijtc-798	65	18	pandemic	pandemic	NOUN
ijtc-798	65	19	in	in	ADP
ijtc-798	65	20	which	which	PRON
ijtc-798	65	21	corona	corona	NOUN
ijtc-798	65	22	virus	virus	NOUN
ijtc-798	65	23	impacted	impact	VERB
ijtc-798	65	24	the	the	DET
ijtc-798	65	25	consistency	consistency	NOUN
ijtc-798	65	26	of	of	ADP
ijtc-798	65	27	the	the	DET
ijtc-798	65	28	observed	observe	VERB
ijtc-798	65	29	data	datum	NOUN
ijtc-798	65	30	.	.	PUNCT
ijtc-798	66	1	the	the	DET
ijtc-798	66	2	results	result	NOUN
ijtc-798	66	3	of	of	ADP
ijtc-798	66	4	this	this	DET
ijtc-798	66	5	study	study	NOUN
ijtc-798	66	6	are	be	AUX
ijtc-798	66	7	to	to	PART
ijtc-798	66	8	describe	describe	VERB
ijtc-798	66	9	the	the	DET
ijtc-798	66	10	strategies	strategy	NOUN
ijtc-798	66	11	set	set	VERB
ijtc-798	66	12	by	by	ADP
ijtc-798	66	13	lower	low	ADJ
ijtc-798	66	14	middle	middle	ADJ
ijtc-798	66	15	-	-	PUNCT
ijtc-798	66	16	income	income	NOUN
ijtc-798	66	17	countries	country	NOUN
ijtc-798	66	18	in	in	ADP
ijtc-798	66	19	optimizing	optimize	VERB
ijtc-798	66	20	their	their	PRON
ijtc-798	66	21	tax	tax	NOUN
ijtc-798	66	22	revenue	revenue	NOUN
ijtc-798	66	23	,	,	PUNCT
ijtc-798	66	24	either	either	CCONJ
ijtc-798	66	25	from	from	ADP
ijtc-798	66	26	the	the	DET
ijtc-798	66	27	agricultural	agricultural	ADJ
ijtc-798	66	28	sector	sector	NOUN
ijtc-798	66	29	or	or	CCONJ
ijtc-798	66	30	from	from	ADP
ijtc-798	66	31	the	the	DET
ijtc-798	66	32	manufacturing	manufacturing	NOUN
ijtc-798	66	33	sector	sector	NOUN
ijtc-798	66	34	by	by	ADP
ijtc-798	66	35	considering	consider	VERB
ijtc-798	66	36	the	the	DET
ijtc-798	66	37	exchange	exchange	NOUN
ijtc-798	66	38	rate	rate	NOUN
ijtc-798	66	39	.	.	PUNCT
ijtc-798	67	1	method	method	NOUN
ijtc-798	67	2	this	this	PRON
ijtc-798	67	3	is	be	AUX
ijtc-798	67	4	a	a	DET
ijtc-798	67	5	quantitative	quantitative	ADJ
ijtc-798	67	6	study	study	NOUN
ijtc-798	67	7	that	that	PRON
ijtc-798	67	8	analyzes	analyze	VERB
ijtc-798	67	9	the	the	DET
ijtc-798	67	10	data	datum	NOUN
ijtc-798	67	11	by	by	ADP
ijtc-798	67	12	using	use	VERB
ijtc-798	67	13	multiple	multiple	ADJ
ijtc-798	67	14	linear	linear	ADJ
ijtc-798	67	15	regression	regression	NOUN
ijtc-798	67	16	panel	panel	NOUN
ijtc-798	67	17	data	datum	NOUN
ijtc-798	67	18	.	.	PUNCT
ijtc-798	68	1	the	the	DET
ijtc-798	68	2	quantitative	quantitative	ADJ
ijtc-798	68	3	study	study	NOUN
ijtc-798	68	4	uses	use	VERB
ijtc-798	68	5	statistical	statistical	ADJ
ijtc-798	68	6	procedures	procedure	NOUN
ijtc-798	68	7	or	or	CCONJ
ijtc-798	68	8	other	other	ADJ
ijtc-798	68	9	methods	method	NOUN
ijtc-798	68	10	of	of	ADP
ijtc-798	68	11	quantification	quantification	NOUN
ijtc-798	68	12	in	in	ADP
ijtc-798	68	13	analyzing	analyze	VERB
ijtc-798	68	14	the	the	DET
ijtc-798	68	15	relationship	relationship	NOUN
ijtc-798	68	16	between	between	ADP
ijtc-798	68	17	study	study	NOUN
ijtc-798	68	18	variables	variable	NOUN
ijtc-798	68	19	(	(	PUNCT
ijtc-798	68	20	jaya	jaya	NOUN
ijtc-798	68	21	,	,	PUNCT
ijtc-798	68	22	2020	2020	NUM
ijtc-798	68	23	)	)	PUNCT
ijtc-798	68	24	.	.	PUNCT
ijtc-798	69	1	to	to	PART
ijtc-798	69	2	support	support	VERB
ijtc-798	69	3	the	the	DET
ijtc-798	69	4	research	research	NOUN
ijtc-798	69	5	,	,	PUNCT
ijtc-798	69	6	the	the	DET
ijtc-798	69	7	multiple	multiple	ADJ
ijtc-798	69	8	linear	linear	ADJ
ijtc-798	69	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	69	10	agriculture	agriculture	NOUN
ijtc-798	69	11	and	and	CCONJ
ijtc-798	69	12	manufacturing	manufacturing	NOUN
ijtc-798	69	13	for	for	ADP
ijtc-798	69	14	lower	low	ADJ
ijtc-798	69	15	middle	middle	ADJ
ijtc-798	69	16	-	-	PUNCT
ijtc-798	69	17	income	income	NOUN
ijtc-798	69	18	countries	country	NOUN
ijtc-798	69	19	’	'	PUNCT
ijtc-798	69	20	tax	tax	NOUN
ijtc-798	69	21	revenue	revenue	NOUN
ijtc-798	69	22	:	:	PUNCT
ijtc-798	69	23	exchange	exchange	NOUN
ijtc-798	69	24	rate	rate	NOUN
ijtc-798	69	25	as	as	ADP
ijtc-798	69	26	moderating	moderate	VERB
ijtc-798	69	27	variable	variable	NOUN
ijtc-798	69	28	wulandari	wulandari	ADV
ijtc-798	69	29	and	and	CCONJ
ijtc-798	69	30	wijaya	wijaya	PROPN
ijtc-798	69	31	512	512	NUM
ijtc-798	69	32	|	|	ADV
ijtc-798	69	33	ilomata	ilomata	PROPN
ijtc-798	69	34	international	international	ADJ
ijtc-798	69	35	journal	journal	NOUN
ijtc-798	69	36	of	of	ADP
ijtc-798	69	37	tax	tax	PROPN
ijtc-798	69	38	&	&	CCONJ
ijtc-798	69	39	accounting	accounting	PROPN
ijtc-798	69	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	69	41	regression	regression	NOUN
ijtc-798	69	42	method	method	NOUN
ijtc-798	69	43	is	be	AUX
ijtc-798	69	44	used	use	VERB
ijtc-798	69	45	to	to	PART
ijtc-798	69	46	determine	determine	VERB
ijtc-798	69	47	the	the	DET
ijtc-798	69	48	linear	linear	ADJ
ijtc-798	69	49	relationship	relationship	NOUN
ijtc-798	69	50	between	between	ADP
ijtc-798	69	51	the	the	DET
ijtc-798	69	52	dependent	dependent	ADJ
ijtc-798	69	53	variable	variable	NOUN
ijtc-798	69	54	and	and	CCONJ
ijtc-798	69	55	more	more	ADJ
ijtc-798	69	56	than	than	ADP
ijtc-798	69	57	one	one	NUM
ijtc-798	69	58	independent	independent	ADJ
ijtc-798	69	59	variable	variable	NOUN
ijtc-798	69	60	(	(	PUNCT
ijtc-798	69	61	suyono	suyono	NOUN
ijtc-798	69	62	,	,	PUNCT
ijtc-798	69	63	2018	2018	NUM
ijtc-798	69	64	)	)	PUNCT
ijtc-798	69	65	.	.	PUNCT
ijtc-798	70	1	the	the	DET
ijtc-798	70	2	data	datum	NOUN
ijtc-798	70	3	used	use	VERB
ijtc-798	70	4	is	be	AUX
ijtc-798	70	5	panel	panel	NOUN
ijtc-798	70	6	data	datum	NOUN
ijtc-798	70	7	since	since	SCONJ
ijtc-798	70	8	it	it	PRON
ijtc-798	70	9	is	be	AUX
ijtc-798	70	10	a	a	DET
ijtc-798	70	11	combination	combination	NOUN
ijtc-798	70	12	of	of	ADP
ijtc-798	70	13	time	time	NOUN
ijtc-798	70	14	series	series	PROPN
ijtc-798	70	15	and	and	CCONJ
ijtc-798	70	16	cross	cross	PROPN
ijtc-798	70	17	section	section	PROPN
ijtc-798	70	18	data	datum	NOUN
ijtc-798	70	19	(	(	PUNCT
ijtc-798	70	20	sihombing	sihombing	NOUN
ijtc-798	70	21	,	,	PUNCT
ijtc-798	70	22	2022	2022	NUM
ijtc-798	70	23	)	)	PUNCT
ijtc-798	70	24	.	.	PUNCT
ijtc-798	71	1	panel	panel	NOUN
ijtc-798	71	2	data	datum	NOUN
ijtc-798	71	3	comprises	comprise	VERB
ijtc-798	71	4	agriculture	agriculture	NOUN
ijtc-798	71	5	,	,	PUNCT
ijtc-798	71	6	manufacturing	manufacturing	NOUN
ijtc-798	71	7	,	,	PUNCT
ijtc-798	71	8	exchange	exchange	NOUN
ijtc-798	71	9	rate	rate	NOUN
ijtc-798	71	10	,	,	PUNCT
ijtc-798	71	11	tax	tax	NOUN
ijtc-798	71	12	revenue	revenue	NOUN
ijtc-798	71	13	,	,	PUNCT
ijtc-798	71	14	and	and	CCONJ
ijtc-798	71	15	the	the	DET
ijtc-798	71	16	numeric	numeric	ADJ
ijtc-798	71	17	data	datum	NOUN
ijtc-798	71	18	of	of	ADP
ijtc-798	71	19	several	several	ADJ
ijtc-798	71	20	countries	country	NOUN
ijtc-798	71	21	from	from	ADP
ijtc-798	71	22	2002	2002	NUM
ijtc-798	71	23	to	to	ADP
ijtc-798	71	24	2019	2019	NUM
ijtc-798	71	25	.	.	PUNCT
ijtc-798	72	1	these	these	DET
ijtc-798	72	2	items	item	NOUN
ijtc-798	72	3	are	be	AUX
ijtc-798	72	4	categorized	categorize	VERB
ijtc-798	72	5	as	as	ADP
ijtc-798	72	6	panel	panel	NOUN
ijtc-798	72	7	data	datum	NOUN
ijtc-798	72	8	as	as	SCONJ
ijtc-798	72	9	these	these	PRON
ijtc-798	72	10	can	can	AUX
ijtc-798	72	11	only	only	ADV
ijtc-798	72	12	be	be	AUX
ijtc-798	72	13	studied	study	VERB
ijtc-798	72	14	by	by	ADP
ijtc-798	72	15	using	use	VERB
ijtc-798	72	16	the	the	DET
ijtc-798	72	17	quantitative	quantitative	ADJ
ijtc-798	72	18	method	method	NOUN
ijtc-798	72	19	.	.	PUNCT
ijtc-798	73	1	additionally	additionally	ADV
ijtc-798	73	2	,	,	PUNCT
ijtc-798	73	3	the	the	DET
ijtc-798	73	4	secondary	secondary	ADJ
ijtc-798	73	5	data	datum	NOUN
ijtc-798	73	6	were	be	AUX
ijtc-798	73	7	taken	take	VERB
ijtc-798	73	8	from	from	ADP
ijtc-798	73	9	world	world	NOUN
ijtc-798	73	10	development	development	NOUN
ijtc-798	73	11	indicators	indicator	NOUN
ijtc-798	73	12	data	datum	NOUN
ijtc-798	73	13	of	of	ADP
ijtc-798	73	14	world	world	PROPN
ijtc-798	73	15	bank	bank	PROPN
ijtc-798	73	16	(	(	PUNCT
ijtc-798	73	17	2023b	2023b	NUM
ijtc-798	73	18	)	)	PUNCT
ijtc-798	73	19	.	.	PUNCT
ijtc-798	74	1	the	the	DET
ijtc-798	74	2	observed	observe	VERB
ijtc-798	74	3	countries	country	NOUN
ijtc-798	74	4	are	be	AUX
ijtc-798	74	5	selected	select	VERB
ijtc-798	74	6	based	base	VERB
ijtc-798	74	7	on	on	ADP
ijtc-798	74	8	stratified	stratified	ADJ
ijtc-798	74	9	sampling	sample	VERB
ijtc-798	74	10	i.e.	i.e.	X
ijtc-798	74	11	,	,	PUNCT
ijtc-798	74	12	the	the	DET
ijtc-798	74	13	samples	sample	NOUN
ijtc-798	74	14	selection	selection	NOUN
ijtc-798	74	15	which	which	PRON
ijtc-798	74	16	is	be	AUX
ijtc-798	74	17	done	do	VERB
ijtc-798	74	18	by	by	ADP
ijtc-798	74	19	dividing	divide	VERB
ijtc-798	74	20	the	the	DET
ijtc-798	74	21	population	population	NOUN
ijtc-798	74	22	into	into	ADP
ijtc-798	74	23	subgroups	subgroup	NOUN
ijtc-798	74	24	(	(	PUNCT
ijtc-798	74	25	fink	fink	NOUN
ijtc-798	74	26	,	,	PUNCT
ijtc-798	74	27	2005	2005	NUM
ijtc-798	74	28	)	)	PUNCT
ijtc-798	74	29	.	.	PUNCT
ijtc-798	75	1	firstly	firstly	ADV
ijtc-798	75	2	,	,	PUNCT
ijtc-798	75	3	the	the	DET
ijtc-798	75	4	entire	entire	ADJ
ijtc-798	75	5	population	population	NOUN
ijtc-798	75	6	i.e.	i.e.	ADV
ijtc-798	75	7	,	,	PUNCT
ijtc-798	75	8	all	all	DET
ijtc-798	75	9	countries	country	NOUN
ijtc-798	75	10	in	in	ADP
ijtc-798	75	11	the	the	DET
ijtc-798	75	12	world	world	NOUN
ijtc-798	75	13	,	,	PUNCT
ijtc-798	75	14	is	be	AUX
ijtc-798	75	15	categorized	categorize	VERB
ijtc-798	75	16	into	into	ADP
ijtc-798	75	17	high	high	ADJ
ijtc-798	75	18	-	-	PUNCT
ijtc-798	75	19	income	income	NOUN
ijtc-798	75	20	economies	economy	NOUN
ijtc-798	75	21	,	,	PUNCT
ijtc-798	75	22	upper	upper	ADJ
ijtc-798	75	23	middle	middle	ADJ
ijtc-798	75	24	-	-	PUNCT
ijtc-798	75	25	income	income	NOUN
ijtc-798	75	26	economies	economy	NOUN
ijtc-798	75	27	,	,	PUNCT
ijtc-798	75	28	lower	low	ADJ
ijtc-798	75	29	middle	middle	ADJ
ijtc-798	75	30	-	-	PUNCT
ijtc-798	75	31	income	income	NOUN
ijtc-798	75	32	economies	economy	NOUN
ijtc-798	75	33	,	,	PUNCT
ijtc-798	75	34	and	and	CCONJ
ijtc-798	75	35	low	low	ADJ
ijtc-798	75	36	-	-	PUNCT
ijtc-798	75	37	income	income	NOUN
ijtc-798	75	38	economies	economy	NOUN
ijtc-798	75	39	based	base	VERB
ijtc-798	75	40	on	on	ADP
ijtc-798	75	41	world	world	PROPN
ijtc-798	75	42	bank	bank	PROPN
ijtc-798	75	43	(	(	PUNCT
ijtc-798	75	44	2023b	2023b	NUM
ijtc-798	75	45	)	)	PUNCT
ijtc-798	75	46	.	.	PUNCT
ijtc-798	76	1	after	after	ADP
ijtc-798	76	2	selecting	select	VERB
ijtc-798	76	3	the	the	DET
ijtc-798	76	4	lower	low	ADJ
ijtc-798	76	5	middle	middle	ADJ
ijtc-798	76	6	-	-	PUNCT
ijtc-798	76	7	income	income	NOUN
ijtc-798	76	8	countries	country	NOUN
ijtc-798	76	9	,	,	PUNCT
ijtc-798	76	10	the	the	DET
ijtc-798	76	11	data	datum	NOUN
ijtc-798	76	12	are	be	AUX
ijtc-798	76	13	then	then	ADV
ijtc-798	76	14	filtered	filter	VERB
ijtc-798	76	15	by	by	ADP
ijtc-798	76	16	the	the	DET
ijtc-798	76	17	country	country	NOUN
ijtc-798	76	18	region	region	NOUN
ijtc-798	76	19	and	and	CCONJ
ijtc-798	76	20	chosen	choose	VERB
ijtc-798	76	21	for	for	ADP
ijtc-798	76	22	the	the	DET
ijtc-798	76	23	east	east	PROPN
ijtc-798	76	24	asia	asia	PROPN
ijtc-798	76	25	and	and	CCONJ
ijtc-798	76	26	pacific	pacific	PROPN
ijtc-798	76	27	region	region	NOUN
ijtc-798	76	28	.	.	PUNCT
ijtc-798	77	1	there	there	PRON
ijtc-798	77	2	are	be	VERB
ijtc-798	77	3	five	five	NUM
ijtc-798	77	4	countries	country	NOUN
ijtc-798	77	5	chosen	choose	VERB
ijtc-798	77	6	for	for	ADP
ijtc-798	77	7	this	this	DET
ijtc-798	77	8	study	study	NOUN
ijtc-798	77	9	i.e.	i.e.	X
ijtc-798	77	10	,	,	PUNCT
ijtc-798	77	11	cambodia	cambodia	PROPN
ijtc-798	77	12	,	,	PUNCT
ijtc-798	77	13	indonesia	indonesia	PROPN
ijtc-798	77	14	,	,	PUNCT
ijtc-798	77	15	the	the	DET
ijtc-798	77	16	philippines	philippine	NOUN
ijtc-798	77	17	,	,	PUNCT
ijtc-798	77	18	timor	timor	PROPN
ijtc-798	77	19	leste	leste	PROPN
ijtc-798	77	20	,	,	PUNCT
ijtc-798	77	21	and	and	CCONJ
ijtc-798	77	22	vietnam	vietnam	PROPN
ijtc-798	77	23	.	.	PUNCT
ijtc-798	78	1	the	the	DET
ijtc-798	78	2	dependent	dependent	ADJ
ijtc-798	78	3	variable	variable	NOUN
ijtc-798	78	4	is	be	AUX
ijtc-798	78	5	the	the	DET
ijtc-798	78	6	percentage	percentage	NOUN
ijtc-798	78	7	of	of	ADP
ijtc-798	78	8	tax	tax	NOUN
ijtc-798	78	9	revenue	revenue	NOUN
ijtc-798	78	10	to	to	ADP
ijtc-798	78	11	gross	gross	ADJ
ijtc-798	78	12	domestic	domestic	ADJ
ijtc-798	78	13	product	product	NOUN
ijtc-798	78	14	(	(	PUNCT
ijtc-798	78	15	gdp	gdp	NOUN
ijtc-798	78	16	)	)	PUNCT
ijtc-798	78	17	,	,	PUNCT
ijtc-798	78	18	while	while	SCONJ
ijtc-798	78	19	the	the	DET
ijtc-798	78	20	independent	independent	ADJ
ijtc-798	78	21	variables	variable	NOUN
ijtc-798	78	22	are	be	AUX
ijtc-798	78	23	the	the	DET
ijtc-798	78	24	percentage	percentage	NOUN
ijtc-798	78	25	of	of	ADP
ijtc-798	78	26	agriculture	agriculture	NOUN
ijtc-798	78	27	to	to	ADP
ijtc-798	78	28	gdp	gdp	NOUN
ijtc-798	78	29	and	and	CCONJ
ijtc-798	78	30	the	the	DET
ijtc-798	78	31	percentage	percentage	NOUN
ijtc-798	78	32	of	of	ADP
ijtc-798	78	33	manufacturing	manufacturing	NOUN
ijtc-798	78	34	to	to	ADP
ijtc-798	78	35	gdp	gdp	NOUN
ijtc-798	78	36	.	.	PUNCT
ijtc-798	79	1	it	it	PRON
ijtc-798	79	2	can	can	AUX
ijtc-798	79	3	be	be	AUX
ijtc-798	79	4	summed	sum	VERB
ijtc-798	79	5	up	up	ADP
ijtc-798	79	6	that	that	SCONJ
ijtc-798	79	7	the	the	DET
ijtc-798	79	8	dependent	dependent	ADJ
ijtc-798	79	9	variable	variable	NOUN
ijtc-798	79	10	is	be	AUX
ijtc-798	79	11	a	a	DET
ijtc-798	79	12	variable	variable	NOUN
ijtc-798	79	13	affected	affect	VERB
ijtc-798	79	14	by	by	ADP
ijtc-798	79	15	the	the	DET
ijtc-798	79	16	independent	independent	ADJ
ijtc-798	79	17	variable	variable	NOUN
ijtc-798	79	18	and	and	CCONJ
ijtc-798	79	19	vice	vice	NOUN
ijtc-798	79	20	versa.(mukhid	versa.(mukhid	NUM
ijtc-798	79	21	,	,	PUNCT
ijtc-798	79	22	2021	2021	NUM
ijtc-798	79	23	)	)	PUNCT
ijtc-798	79	24	.	.	PUNCT
ijtc-798	80	1	moreover	moreover	ADV
ijtc-798	80	2	,	,	PUNCT
ijtc-798	80	3	this	this	DET
ijtc-798	80	4	study	study	NOUN
ijtc-798	80	5	uses	use	VERB
ijtc-798	80	6	a	a	DET
ijtc-798	80	7	moderating	moderate	VERB
ijtc-798	80	8	variable	variable	NOUN
ijtc-798	80	9	i.e.	i.e.	ADV
ijtc-798	80	10	,	,	PUNCT
ijtc-798	80	11	the	the	DET
ijtc-798	80	12	exchange	exchange	NOUN
ijtc-798	80	13	rate	rate	NOUN
ijtc-798	80	14	and	and	CCONJ
ijtc-798	80	15	control	control	NOUN
ijtc-798	80	16	variable	variable	NOUN
ijtc-798	80	17	i.e.	i.e.	ADV
ijtc-798	80	18	,	,	PUNCT
ijtc-798	80	19	foreign	foreign	ADJ
ijtc-798	80	20	direct	direct	ADJ
ijtc-798	80	21	investment	investment	NOUN
ijtc-798	80	22	(	(	PUNCT
ijtc-798	80	23	fdi	fdi	NOUN
ijtc-798	80	24	)	)	PUNCT
ijtc-798	80	25	.	.	PUNCT
ijtc-798	81	1	moderating	moderate	VERB
ijtc-798	81	2	variable	variable	NOUN
ijtc-798	81	3	is	be	AUX
ijtc-798	81	4	the	the	DET
ijtc-798	81	5	variable	variable	NOUN
ijtc-798	81	6	that	that	PRON
ijtc-798	81	7	strengthen	strengthen	VERB
ijtc-798	81	8	or	or	CCONJ
ijtc-798	81	9	weaken	weaken	VERB
ijtc-798	81	10	the	the	DET
ijtc-798	81	11	relationship	relationship	NOUN
ijtc-798	81	12	between	between	ADP
ijtc-798	81	13	the	the	DET
ijtc-798	81	14	dependent	dependent	ADJ
ijtc-798	81	15	variable	variable	NOUN
ijtc-798	81	16	and	and	CCONJ
ijtc-798	81	17	the	the	DET
ijtc-798	81	18	independent	independent	ADJ
ijtc-798	81	19	variable	variable	NOUN
ijtc-798	81	20	,	,	PUNCT
ijtc-798	81	21	while	while	SCONJ
ijtc-798	81	22	the	the	DET
ijtc-798	81	23	control	control	NOUN
ijtc-798	81	24	variable	variable	NOUN
ijtc-798	81	25	is	be	AUX
ijtc-798	81	26	a	a	DET
ijtc-798	81	27	variable	variable	NOUN
ijtc-798	81	28	determined	determine	VERB
ijtc-798	81	29	by	by	ADP
ijtc-798	81	30	the	the	DET
ijtc-798	81	31	researcher	researcher	NOUN
ijtc-798	81	32	so	so	SCONJ
ijtc-798	81	33	that	that	SCONJ
ijtc-798	81	34	non	non	ADJ
ijtc-798	81	35	-	-	ADJ
ijtc-798	81	36	study	study	ADJ
ijtc-798	81	37	variables	variable	NOUN
ijtc-798	81	38	do	do	AUX
ijtc-798	81	39	not	not	PART
ijtc-798	81	40	affect	affect	VERB
ijtc-798	81	41	the	the	DET
ijtc-798	81	42	relationship	relationship	NOUN
ijtc-798	81	43	between	between	ADP
ijtc-798	81	44	the	the	DET
ijtc-798	81	45	dependent	dependent	ADJ
ijtc-798	81	46	variable	variable	NOUN
ijtc-798	81	47	and	and	CCONJ
ijtc-798	81	48	the	the	DET
ijtc-798	81	49	independent	independent	ADJ
ijtc-798	81	50	variable	variable	NOUN
ijtc-798	81	51	(	(	PUNCT
ijtc-798	81	52	duli	duli	PROPN
ijtc-798	81	53	,	,	PUNCT
ijtc-798	81	54	2019	2019	NUM
ijtc-798	81	55	)	)	PUNCT
ijtc-798	81	56	.	.	PUNCT
ijtc-798	82	1	the	the	DET
ijtc-798	82	2	details	detail	NOUN
ijtc-798	82	3	of	of	ADP
ijtc-798	82	4	the	the	DET
ijtc-798	82	5	variables	variable	NOUN
ijtc-798	82	6	used	use	VERB
ijtc-798	82	7	in	in	ADP
ijtc-798	82	8	this	this	DET
ijtc-798	82	9	study	study	NOUN
ijtc-798	82	10	are	be	AUX
ijtc-798	82	11	as	as	SCONJ
ijtc-798	82	12	follows	follow	NOUN
ijtc-798	82	13	.	.	PUNCT
ijtc-798	83	1	table	table	NOUN
ijtc-798	83	2	1	1	NUM
ijtc-798	83	3	study	study	NOUN
ijtc-798	83	4	variables	variable	NOUN
ijtc-798	83	5	variables	variable	VERB
ijtc-798	83	6	details	detail	NOUN
ijtc-798	83	7	units	unit	NOUN
ijtc-798	83	8	tax	tax	NOUN
ijtc-798	83	9	revenue	revenue	NOUN
ijtc-798	83	10	(	(	PUNCT
ijtc-798	83	11	tax	tax	NOUN
ijtc-798	83	12	)	)	PUNCT
ijtc-798	83	13	(	(	PUNCT
ijtc-798	83	14	y	y	X
ijtc-798	83	15	)	)	PUNCT
ijtc-798	83	16	all	all	DET
ijtc-798	83	17	mandatory	mandatory	ADJ
ijtc-798	83	18	transfers	transfer	NOUN
ijtc-798	83	19	to	to	ADP
ijtc-798	83	20	the	the	DET
ijtc-798	83	21	central	central	ADJ
ijtc-798	83	22	government	government	NOUN
ijtc-798	83	23	for	for	ADP
ijtc-798	83	24	public	public	ADJ
ijtc-798	83	25	purposes	purpose	NOUN
ijtc-798	83	26	excluding	exclude	VERB
ijtc-798	83	27	fines	fine	NOUN
ijtc-798	83	28	,	,	PUNCT
ijtc-798	83	29	penalties	penalty	NOUN
ijtc-798	83	30	,	,	PUNCT
ijtc-798	83	31	and	and	CCONJ
ijtc-798	83	32	most	most	ADJ
ijtc-798	83	33	social	social	ADJ
ijtc-798	83	34	security	security	NOUN
ijtc-798	83	35	contributions	contribution	NOUN
ijtc-798	83	36	,	,	PUNCT
ijtc-798	83	37	minus	minus	CCONJ
ijtc-798	83	38	refunds	refund	NOUN
ijtc-798	83	39	of	of	ADP
ijtc-798	83	40	over	over	ADP
ijtc-798	83	41	payments	payment	NOUN
ijtc-798	83	42	of	of	ADP
ijtc-798	83	43	taxes	taxis	NOUN
ijtc-798	83	44	and	and	CCONJ
ijtc-798	83	45	corrections	correction	NOUN
ijtc-798	83	46	of	of	ADP
ijtc-798	83	47	tax	tax	NOUN
ijtc-798	83	48	revenues	revenue	NOUN
ijtc-798	83	49	.	.	PUNCT
ijtc-798	84	1	%	%	INTJ
ijtc-798	85	1	g	g	PROPN
ijtc-798	85	2	d	d	PROPN
ijtc-798	85	3	p	p	PROPN
ijtc-798	85	4	agriculture	agriculture	NOUN
ijtc-798	85	5	,	,	PUNCT
ijtc-798	85	6	forestry	forestry	NOUN
ijtc-798	85	7	,	,	PUNCT
ijtc-798	85	8	and	and	CCONJ
ijtc-798	85	9	fishing	fishing	NOUN
ijtc-798	85	10	,	,	PUNCT
ijtc-798	85	11	value	value	NOUN
ijtc-798	85	12	added	add	VERB
ijtc-798	85	13	(	(	PUNCT
ijtc-798	85	14	agri	agri	NOUN
ijtc-798	85	15	)	)	PUNCT
ijtc-798	85	16	(	(	PUNCT
ijtc-798	85	17	x1	x1	X
ijtc-798	85	18	)	)	PUNCT
ijtc-798	85	19	value	value	NOUN
ijtc-798	85	20	added	add	VERB
ijtc-798	85	21	(	(	PUNCT
ijtc-798	85	22	all	all	DET
ijtc-798	85	23	outputs	output	NOUN
ijtc-798	85	24	minus	minus	CCONJ
ijtc-798	85	25	intermediate	intermediate	ADJ
ijtc-798	85	26	inputs	input	NOUN
ijtc-798	85	27	)	)	PUNCT
ijtc-798	85	28	from	from	ADP
ijtc-798	85	29	agriculture	agriculture	NOUN
ijtc-798	85	30	,	,	PUNCT
ijtc-798	85	31	forestry	forestry	NOUN
ijtc-798	85	32	,	,	PUNCT
ijtc-798	85	33	and	and	CCONJ
ijtc-798	85	34	fishery	fishery	NOUN
ijtc-798	85	35	sectors	sector	NOUN
ijtc-798	85	36	.	.	PUNCT
ijtc-798	86	1	%	%	INTJ
ijtc-798	86	2	g	g	PROPN
ijtc-798	86	3	d	d	PROPN
ijtc-798	86	4	p	p	NOUN
ijtc-798	86	5	industry	industry	NOUN
ijtc-798	86	6	,	,	PUNCT
ijtc-798	86	7	including	include	VERB
ijtc-798	86	8	construction	construction	NOUN
ijtc-798	86	9	,	,	PUNCT
ijtc-798	86	10	value	value	NOUN
ijtc-798	86	11	added	add	VERB
ijtc-798	86	12	(	(	PUNCT
ijtc-798	86	13	ind	ind	NOUN
ijtc-798	86	14	)	)	PUNCT
ijtc-798	86	15	(	(	PUNCT
ijtc-798	86	16	x2	x2	X
ijtc-798	86	17	)	)	PUNCT
ijtc-798	86	18	value	value	NOUN
ijtc-798	86	19	added	add	VERB
ijtc-798	86	20	from	from	ADP
ijtc-798	86	21	mining	mining	NOUN
ijtc-798	86	22	,	,	PUNCT
ijtc-798	86	23	manufacturing	manufacturing	NOUN
ijtc-798	86	24	,	,	PUNCT
ijtc-798	86	25	construction	construction	NOUN
ijtc-798	86	26	,	,	PUNCT
ijtc-798	86	27	electricity	electricity	NOUN
ijtc-798	86	28	,	,	PUNCT
ijtc-798	86	29	water	water	NOUN
ijtc-798	86	30	,	,	PUNCT
ijtc-798	86	31	and	and	CCONJ
ijtc-798	86	32	gas	gas	NOUN
ijtc-798	86	33	sectors	sector	NOUN
ijtc-798	86	34	.	.	PUNCT
ijtc-798	87	1	%	%	INTJ
ijtc-798	87	2	g	g	PROPN
ijtc-798	87	3	d	d	PROPN
ijtc-798	87	4	p	p	X
ijtc-798	87	5	official	official	ADJ
ijtc-798	87	6	exchange	exchange	NOUN
ijtc-798	87	7	rate	rate	NOUN
ijtc-798	87	8	(	(	PUNCT
ijtc-798	87	9	exch	exch	PROPN
ijtc-798	87	10	)	)	PUNCT
ijtc-798	87	11	(	(	PUNCT
ijtc-798	87	12	z	z	X
ijtc-798	87	13	)	)	PUNCT
ijtc-798	87	14	the	the	DET
ijtc-798	87	15	official	official	ADJ
ijtc-798	87	16	exchange	exchange	NOUN
ijtc-798	87	17	rate	rate	NOUN
ijtc-798	87	18	set	set	VERB
ijtc-798	87	19	by	by	ADP
ijtc-798	87	20	the	the	DET
ijtc-798	87	21	state	state	NOUN
ijtc-798	87	22	authority	authority	NOUN
ijtc-798	87	23	or	or	CCONJ
ijtc-798	87	24	by	by	ADP
ijtc-798	87	25	the	the	DET
ijtc-798	87	26	official	official	ADJ
ijtc-798	87	27	exchange	exchange	NOUN
ijtc-798	87	28	rate	rate	NOUN
ijtc-798	87	29	lcu	lcu	PROPN
ijtc-798	87	30	p	p	PROPN
ijtc-798	87	31	er	er	INTJ
ijtc-798	87	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	87	33	agriculture	agriculture	NOUN
ijtc-798	87	34	and	and	CCONJ
ijtc-798	87	35	manufacturing	manufacturing	NOUN
ijtc-798	87	36	for	for	ADP
ijtc-798	87	37	lower	low	ADJ
ijtc-798	87	38	middle	middle	ADJ
ijtc-798	87	39	-	-	PUNCT
ijtc-798	87	40	income	income	NOUN
ijtc-798	87	41	countries	country	NOUN
ijtc-798	87	42	’	'	PUNCT
ijtc-798	87	43	tax	tax	NOUN
ijtc-798	87	44	revenue	revenue	NOUN
ijtc-798	87	45	:	:	PUNCT
ijtc-798	87	46	exchange	exchange	NOUN
ijtc-798	87	47	rate	rate	NOUN
ijtc-798	87	48	as	as	ADP
ijtc-798	87	49	moderating	moderate	VERB
ijtc-798	87	50	variable	variable	NOUN
ijtc-798	87	51	wulandari	wulandari	ADV
ijtc-798	87	52	and	and	CCONJ
ijtc-798	87	53	wijaya	wijaya	PROPN
ijtc-798	87	54	513	513	NUM
ijtc-798	87	55	|	|	ADV
ijtc-798	87	56	ilomata	ilomata	PROPN
ijtc-798	87	57	international	international	ADJ
ijtc-798	87	58	journal	journal	NOUN
ijtc-798	87	59	of	of	ADP
ijtc-798	87	60	tax	tax	PROPN
ijtc-798	87	61	&	&	CCONJ
ijtc-798	87	62	accounting	account	VERB
ijtc-798	87	63	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	87	64	market	market	NOUN
ijtc-798	87	65	.	.	PUNCT
ijtc-798	88	1	calculated	calculate	VERB
ijtc-798	88	2	on	on	ADP
ijtc-798	88	3	an	an	DET
ijtc-798	88	4	annual	annual	ADJ
ijtc-798	88	5	or	or	CCONJ
ijtc-798	88	6	monthly	monthly	ADJ
ijtc-798	88	7	average	average	NOUN
ijtc-798	88	8	.	.	PUNCT
ijtc-798	89	1	u	u	NOUN
ijtc-798	89	2	s	s	NOUN
ijtc-798	89	3	d	d	X
ijtc-798	89	4	foreign	foreign	ADJ
ijtc-798	89	5	direct	direct	ADJ
ijtc-798	89	6	investment	investment	NOUN
ijtc-798	89	7	,	,	PUNCT
ijtc-798	89	8	net	net	ADJ
ijtc-798	89	9	inflows	inflow	NOUN
ijtc-798	89	10	(	(	PUNCT
ijtc-798	89	11	fdi	fdi	NOUN
ijtc-798	89	12	)	)	PUNCT
ijtc-798	89	13	(	(	PUNCT
ijtc-798	89	14	control	control	NOUN
ijtc-798	89	15	variable	variable	NOUN
ijtc-798	89	16	)	)	PUNCT
ijtc-798	89	17	net	net	ADJ
ijtc-798	89	18	inflows	inflow	NOUN
ijtc-798	89	19	from	from	ADP
ijtc-798	89	20	investment	investment	NOUN
ijtc-798	89	21	which	which	PRON
ijtc-798	89	22	is	be	AUX
ijtc-798	89	23	the	the	DET
ijtc-798	89	24	sum	sum	NOUN
ijtc-798	89	25	of	of	ADP
ijtc-798	89	26	equity	equity	NOUN
ijtc-798	89	27	capital	capital	NOUN
ijtc-798	89	28	,	,	PUNCT
ijtc-798	89	29	reinvestment	reinvestment	NOUN
ijtc-798	89	30	income	income	NOUN
ijtc-798	89	31	,	,	PUNCT
ijtc-798	89	32	other	other	ADJ
ijtc-798	89	33	long	long	ADJ
ijtc-798	89	34	-	-	PUNCT
ijtc-798	89	35	term	term	NOUN
ijtc-798	89	36	capital	capital	NOUN
ijtc-798	89	37	,	,	PUNCT
ijtc-798	89	38	and	and	CCONJ
ijtc-798	89	39	short	short	ADJ
ijtc-798	89	40	-	-	PUNCT
ijtc-798	89	41	term	term	NOUN
ijtc-798	89	42	capital	capital	NOUN
ijtc-798	89	43	in	in	ADP
ijtc-798	89	44	the	the	DET
ijtc-798	89	45	balance	balance	NOUN
ijtc-798	89	46	of	of	ADP
ijtc-798	89	47	payments	payment	NOUN
ijtc-798	89	48	.	.	PUNCT
ijtc-798	90	1	%	%	INTJ
ijtc-798	90	2	g	g	NOUN
ijtc-798	90	3	d	d	PROPN
ijtc-798	90	4	p	p	PROPN
ijtc-798	90	5	source	source	NOUN
ijtc-798	90	6	:	:	PUNCT
ijtc-798	90	7	world	world	PROPN
ijtc-798	90	8	bank	bank	PROPN
ijtc-798	90	9	(	(	PUNCT
ijtc-798	90	10	2023b	2023b	NUM
ijtc-798	90	11	)	)	PUNCT
ijtc-798	90	12	before	before	ADP
ijtc-798	90	13	carrying	carry	VERB
ijtc-798	90	14	out	out	ADP
ijtc-798	90	15	the	the	DET
ijtc-798	90	16	regression	regression	NOUN
ijtc-798	90	17	analysis	analysis	NOUN
ijtc-798	90	18	,	,	PUNCT
ijtc-798	90	19	the	the	DET
ijtc-798	90	20	classical	classical	ADJ
ijtc-798	90	21	assumptions	assumption	NOUN
ijtc-798	90	22	tests	test	NOUN
ijtc-798	90	23	are	be	AUX
ijtc-798	90	24	made	make	VERB
ijtc-798	90	25	to	to	PART
ijtc-798	90	26	measure	measure	VERB
ijtc-798	90	27	normality	normality	NOUN
ijtc-798	90	28	,	,	PUNCT
ijtc-798	90	29	heteroscedasticity	heteroscedasticity	NOUN
ijtc-798	90	30	,	,	PUNCT
ijtc-798	90	31	multicollinearity	multicollinearity	NOUN
ijtc-798	90	32	,	,	PUNCT
ijtc-798	90	33	and	and	CCONJ
ijtc-798	90	34	autocorrelation	autocorrelation	NOUN
ijtc-798	90	35	.	.	PUNCT
ijtc-798	91	1	this	this	DET
ijtc-798	91	2	test	test	NOUN
ijtc-798	91	3	was	be	AUX
ijtc-798	91	4	carried	carry	VERB
ijtc-798	91	5	out	out	ADP
ijtc-798	91	6	to	to	PART
ijtc-798	91	7	obtain	obtain	VERB
ijtc-798	91	8	a	a	DET
ijtc-798	91	9	regression	regression	NOUN
ijtc-798	91	10	model	model	NOUN
ijtc-798	91	11	that	that	PRON
ijtc-798	91	12	produces	produce	VERB
ijtc-798	91	13	reliable	reliable	ADJ
ijtc-798	91	14	and	and	CCONJ
ijtc-798	91	15	unbiased	unbiased	ADJ
ijtc-798	91	16	estimates	estimate	NOUN
ijtc-798	91	17	(	(	PUNCT
ijtc-798	91	18	purnomo	purnomo	ADJ
ijtc-798	91	19	,	,	PUNCT
ijtc-798	91	20	2017	2017	NUM
ijtc-798	91	21	)	)	PUNCT
ijtc-798	91	22	.	.	PUNCT
ijtc-798	92	1	the	the	DET
ijtc-798	92	2	classic	classic	ADJ
ijtc-798	92	3	assumption	assumption	NOUN
ijtc-798	92	4	tests	test	NOUN
ijtc-798	92	5	performed	perform	VERB
ijtc-798	92	6	are	be	AUX
ijtc-798	92	7	described	describe	VERB
ijtc-798	92	8	in	in	ADP
ijtc-798	92	9	the	the	DET
ijtc-798	92	10	table	table	NOUN
ijtc-798	92	11	below	below	ADV
ijtc-798	92	12	.	.	PUNCT
ijtc-798	93	1	table	table	NOUN
ijtc-798	93	2	2	2	NUM
ijtc-798	93	3	classic	classic	ADJ
ijtc-798	93	4	assumptions	assumption	NOUN
ijtc-798	93	5	test	test	NOUN
ijtc-798	93	6	classic	classic	ADJ
ijtc-798	93	7	assumption	assumption	NOUN
ijtc-798	93	8	s	s	PART
ijtc-798	93	9	details	detail	NOUN
ijtc-798	93	10	test	test	NOUN
ijtc-798	93	11	tools	tool	NOUN
ijtc-798	93	12	normality	normality	NOUN
ijtc-798	93	13	performed	perform	VERB
ijtc-798	93	14	to	to	PART
ijtc-798	93	15	test	test	VERB
ijtc-798	93	16	whether	whether	SCONJ
ijtc-798	93	17	the	the	DET
ijtc-798	93	18	residual	residual	ADJ
ijtc-798	93	19	values	value	NOUN
ijtc-798	93	20	in	in	ADP
ijtc-798	93	21	the	the	DET
ijtc-798	93	22	model	model	NOUN
ijtc-798	93	23	are	be	AUX
ijtc-798	93	24	distributed	distribute	VERB
ijtc-798	93	25	normally	normally	ADV
ijtc-798	93	26	nor	nor	CCONJ
ijtc-798	93	27	not	not	PART
ijtc-798	93	28	.	.	PUNCT
ijtc-798	94	1	h0	h0	NOUN
ijtc-798	94	2	:	:	PUNCT
ijtc-798	94	3	data	datum	NOUN
ijtc-798	94	4	is	be	AUX
ijtc-798	94	5	distributed	distribute	VERB
ijtc-798	94	6	normally	normally	ADV
ijtc-798	94	7	(	(	PUNCT
ijtc-798	94	8	prob	prob	NOUN
ijtc-798	94	9	>	>	X
ijtc-798	94	10	chi2	chi2	PROPN
ijtc-798	94	11	>	>	X
ijtc-798	94	12	α	α	X
ijtc-798	94	13	)	)	PUNCT
ijtc-798	94	14	h1	h1	PROPN
ijtc-798	94	15	:	:	PUNCT
ijtc-798	94	16	data	datum	NOUN
ijtc-798	94	17	is	be	AUX
ijtc-798	94	18	not	not	PART
ijtc-798	94	19	distributed	distribute	VERB
ijtc-798	94	20	normally	normally	ADV
ijtc-798	94	21	(	(	PUNCT
ijtc-798	94	22	prob	prob	NOUN
ijtc-798	94	23	>	>	X
ijtc-798	94	24	chi2	chi2	PROPN
ijtc-798	94	25	<	<	X
ijtc-798	94	26	α	α	X
ijtc-798	94	27	)	)	PUNCT
ijtc-798	94	28	skewness	skewness	NOUN
ijtc-798	94	29	and	and	CCONJ
ijtc-798	94	30	kurtosis	kurtosis	VERB
ijtc-798	94	31	test	test	NOUN
ijtc-798	94	32	heteroscedastici	heteroscedastici	NOUN
ijtc-798	94	33	ty	ty	PROPN
ijtc-798	94	34	performed	perform	VERB
ijtc-798	94	35	to	to	PART
ijtc-798	94	36	detect	detect	VERB
ijtc-798	94	37	whether	whether	SCONJ
ijtc-798	94	38	there	there	PRON
ijtc-798	94	39	is	be	VERB
ijtc-798	94	40	a	a	DET
ijtc-798	94	41	change	change	NOUN
ijtc-798	94	42	in	in	ADP
ijtc-798	94	43	the	the	DET
ijtc-798	94	44	variance	variance	NOUN
ijtc-798	94	45	of	of	ADP
ijtc-798	94	46	the	the	DET
ijtc-798	94	47	residual	residual	ADJ
ijtc-798	94	48	over	over	ADP
ijtc-798	94	49	time	time	NOUN
ijtc-798	94	50	.	.	PUNCT
ijtc-798	95	1	h0	h0	NOUN
ijtc-798	95	2	:	:	PUNCT
ijtc-798	95	3	homogeneous	homogeneous	ADJ
ijtc-798	95	4	data	data	NOUN
ijtc-798	95	5	variants	variant	NOUN
ijtc-798	95	6	(	(	PUNCT
ijtc-798	95	7	prob	prob	NOUN
ijtc-798	95	8	>	>	X
ijtc-798	95	9	chi2	chi2	PROPN
ijtc-798	95	10	>	>	X
ijtc-798	95	11	α	α	X
ijtc-798	95	12	)	)	PUNCT
ijtc-798	95	13	h1	h1	PROPN
ijtc-798	95	14	:	:	PUNCT
ijtc-798	95	15	heteroscedastic	heteroscedastic	ADJ
ijtc-798	95	16	data	data	NOUN
ijtc-798	95	17	variant	variant	NOUN
ijtc-798	95	18	(	(	PUNCT
ijtc-798	95	19	prob	prob	NOUN
ijtc-798	95	20	>	>	X
ijtc-798	95	21	chi2	chi2	PROPN
ijtc-798	95	22	<	<	X
ijtc-798	95	23	α	α	X
ijtc-798	95	24	)	)	PUNCT
ijtc-798	95	25	breuschpagan	breuschpagan	PROPN
ijtc-798	95	26	/	/	SYM
ijtc-798	95	27	co	co	PROPN
ijtc-798	95	28	okweisberg	okweisberg	PROPN
ijtc-798	95	29	test	test	NOUN
ijtc-798	95	30	multicollinearity	multicollinearity	NOUN
ijtc-798	95	31	performed	perform	VERB
ijtc-798	95	32	to	to	PART
ijtc-798	95	33	determine	determine	VERB
ijtc-798	95	34	whether	whether	SCONJ
ijtc-798	95	35	there	there	PRON
ijtc-798	95	36	is	be	VERB
ijtc-798	95	37	a	a	DET
ijtc-798	95	38	correlation	correlation	NOUN
ijtc-798	95	39	between	between	ADP
ijtc-798	95	40	independent	independent	ADJ
ijtc-798	95	41	variables	variable	NOUN
ijtc-798	95	42	.	.	PUNCT
ijtc-798	96	1	h0	h0	NOUN
ijtc-798	96	2	:	:	PUNCT
ijtc-798	96	3	there	there	PRON
ijtc-798	96	4	is	be	VERB
ijtc-798	96	5	no	no	DET
ijtc-798	96	6	high	high	ADJ
ijtc-798	96	7	multicollinearity	multicollinearity	NOUN
ijtc-798	96	8	between	between	ADP
ijtc-798	96	9	independent	independent	ADJ
ijtc-798	96	10	variables	variable	NOUN
ijtc-798	96	11	(	(	PUNCT
ijtc-798	96	12	vif	vif	X
ijtc-798	96	13	<	<	X
ijtc-798	96	14	10	10	NUM
ijtc-798	96	15	)	)	PUNCT
ijtc-798	96	16	h1	h1	NOUN
ijtc-798	96	17	:	:	PUNCT
ijtc-798	96	18	there	there	PRON
ijtc-798	96	19	is	be	VERB
ijtc-798	96	20	high	high	ADJ
ijtc-798	96	21	multicollinearity	multicollinearity	NOUN
ijtc-798	96	22	between	between	ADP
ijtc-798	96	23	independent	independent	ADJ
ijtc-798	96	24	variables	variable	NOUN
ijtc-798	96	25	(	(	PUNCT
ijtc-798	96	26	vif	vif	X
ijtc-798	96	27	>	>	X
ijtc-798	96	28	10	10	NUM
ijtc-798	96	29	)	)	PUNCT
ijtc-798	96	30	variance	variance	NOUN
ijtc-798	96	31	inflation	inflation	NOUN
ijtc-798	96	32	factor	factor	NOUN
ijtc-798	96	33	(	(	PUNCT
ijtc-798	96	34	vif	vif	NOUN
ijtc-798	96	35	)	)	PUNCT
ijtc-798	96	36	autocorrelation	autocorrelation	NOUN
ijtc-798	96	37	performed	perform	VERB
ijtc-798	96	38	to	to	PART
ijtc-798	96	39	detect	detect	VERB
ijtc-798	96	40	whether	whether	SCONJ
ijtc-798	96	41	there	there	PRON
ijtc-798	96	42	is	be	VERB
ijtc-798	96	43	a	a	DET
ijtc-798	96	44	relationship	relationship	NOUN
ijtc-798	96	45	between	between	ADP
ijtc-798	96	46	the	the	DET
ijtc-798	96	47	value	value	NOUN
ijtc-798	96	48	at	at	ADP
ijtc-798	96	49	time	time	NOUN
ijtc-798	96	50	t	t	NOUN
ijtc-798	96	51	with	with	ADP
ijtc-798	96	52	the	the	DET
ijtc-798	96	53	value	value	NOUN
ijtc-798	96	54	at	at	ADP
ijtc-798	96	55	time	time	NOUN
ijtc-798	96	56	t1	t1	PROPN
ijtc-798	96	57	h0	h0	PROPN
ijtc-798	96	58	:	:	PUNCT
ijtc-798	96	59	the	the	DET
ijtc-798	96	60	model	model	NOUN
ijtc-798	96	61	contains	contain	VERB
ijtc-798	96	62	autocorrelation	autocorrelation	NOUN
ijtc-798	96	63	(	(	PUNCT
ijtc-798	96	64	prob	prob	NOUN
ijtc-798	96	65	>	>	X
ijtc-798	96	66	f	f	PROPN
ijtc-798	96	67	>	>	X
ijtc-798	96	68	α	α	PROPN
ijtc-798	96	69	)	)	PUNCT
ijtc-798	96	70	h1	h1	PROPN
ijtc-798	96	71	:	:	PUNCT
ijtc-798	96	72	the	the	DET
ijtc-798	96	73	model	model	NOUN
ijtc-798	96	74	does	do	AUX
ijtc-798	96	75	not	not	PART
ijtc-798	96	76	contain	contain	VERB
ijtc-798	96	77	autocorrelation	autocorrelation	NOUN
ijtc-798	96	78	(	(	PUNCT
ijtc-798	96	79	prob	prob	NOUN
ijtc-798	96	80	>	>	X
ijtc-798	96	81	f	f	X
ijtc-798	96	82	<	<	X
ijtc-798	96	83	α	α	X
ijtc-798	96	84	)	)	PUNCT
ijtc-798	96	85	breuschgodfrey	breuschgodfrey	PROPN
ijtc-798	96	86	/	/	SYM
ijtc-798	96	87	l	l	NOUN
ijtc-798	96	88	agrange	agrange	NOUN
ijtc-798	96	89	multiplier	multipli	ADJ
ijtc-798	96	90	test	test	NOUN
ijtc-798	96	91	source	source	NOUN
ijtc-798	96	92	:	:	PUNCT
ijtc-798	96	93	ghozali	ghozali	PROPN
ijtc-798	96	94	(	(	PUNCT
ijtc-798	96	95	2016	2016	NUM
ijtc-798	96	96	)	)	PUNCT
ijtc-798	96	97	,	,	PUNCT
ijtc-798	96	98	purnomo	purnomo	NOUN
ijtc-798	96	99	(	(	PUNCT
ijtc-798	96	100	2017	2017	NUM
ijtc-798	96	101	)	)	PUNCT
ijtc-798	96	102	,	,	PUNCT
ijtc-798	96	103	ismanto	ismanto	PROPN
ijtc-798	96	104	&	&	CCONJ
ijtc-798	96	105	pebruary	pebruary	PROPN
ijtc-798	96	106	(	(	PUNCT
ijtc-798	96	107	2021	2021	NUM
ijtc-798	96	108	)	)	PUNCT
ijtc-798	96	109	,	,	PUNCT
ijtc-798	96	110	and	and	CCONJ
ijtc-798	96	111	sihombing	sihombe	VERB
ijtc-798	96	112	(	(	PUNCT
ijtc-798	96	113	2022	2022	NUM
ijtc-798	96	114	)	)	PUNCT
ijtc-798	96	115	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-798	96	116	agriculture	agriculture	NOUN
ijtc-798	96	117	and	and	CCONJ
ijtc-798	96	118	manufacturing	manufacturing	NOUN
ijtc-798	96	119	for	for	ADP
ijtc-798	96	120	lower	low	ADJ
ijtc-798	96	121	middle	middle	ADJ
ijtc-798	96	122	-	-	PUNCT
ijtc-798	96	123	income	income	NOUN
ijtc-798	96	124	countries	country	NOUN
ijtc-798	96	125	’	'	PUNCT
ijtc-798	96	126	tax	tax	NOUN
ijtc-798	96	127	revenue	revenue	NOUN
ijtc-798	96	128	:	:	PUNCT
ijtc-798	96	129	exchange	exchange	NOUN
ijtc-798	96	130	rate	rate	NOUN
ijtc-798	96	131	as	as	ADP
ijtc-798	96	132	moderating	moderate	VERB
ijtc-798	96	133	variable	variable	NOUN
ijtc-798	96	134	wulandari	wulandari	ADV
ijtc-798	96	135	and	and	CCONJ
ijtc-798	96	136	wijaya	wijaya	PROPN
ijtc-798	96	137	514	514	NUM
ijtc-798	96	138	|	|	ADV
ijtc-798	96	139	ilomata	ilomata	PROPN
ijtc-798	96	140	international	international	ADJ
ijtc-798	96	141	journal	journal	NOUN
ijtc-798	96	142	of	of	ADP
ijtc-798	96	143	tax	tax	PROPN
ijtc-798	96	144	&	&	CCONJ
ijtc-798	96	145	accounting	accounting	PROPN
ijtc-798	96	146	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	96	147	the	the	DET
ijtc-798	96	148	panel	panel	NOUN
ijtc-798	96	149	data	datum	NOUN
ijtc-798	96	150	model	model	NOUN
ijtc-798	96	151	used	use	VERB
ijtc-798	96	152	is	be	AUX
ijtc-798	96	153	the	the	DET
ijtc-798	96	154	fixed	fixed	ADJ
ijtc-798	96	155	effect	effect	NOUN
ijtc-798	96	156	model	model	NOUN
ijtc-798	96	157	,	,	PUNCT
ijtc-798	96	158	the	the	DET
ijtc-798	96	159	best	good	ADJ
ijtc-798	96	160	model	model	NOUN
ijtc-798	96	161	based	base	VERB
ijtc-798	96	162	on	on	ADP
ijtc-798	96	163	the	the	DET
ijtc-798	96	164	selection	selection	NOUN
ijtc-798	96	165	in	in	ADP
ijtc-798	96	166	the	the	DET
ijtc-798	96	167	tests	test	NOUN
ijtc-798	96	168	conducted	conduct	VERB
ijtc-798	96	169	.	.	PUNCT
ijtc-798	97	1	these	these	DET
ijtc-798	97	2	tests	test	NOUN
ijtc-798	97	3	include	include	VERB
ijtc-798	97	4	the	the	DET
ijtc-798	97	5	chow	chow	PROPN
ijtc-798	97	6	likelihood	likelihood	NOUN
ijtc-798	97	7	ratio	ratio	NOUN
ijtc-798	97	8	test	test	NOUN
ijtc-798	97	9	,	,	PUNCT
ijtc-798	97	10	breusch	breusch	VERB
ijtc-798	97	11	pagan	pagan	PROPN
ijtc-798	97	12	's	's	PART
ijtc-798	97	13	lagrange	lagrange	NOUN
ijtc-798	97	14	multiplier	multipli	ADJ
ijtc-798	97	15	test	test	NOUN
ijtc-798	97	16	,	,	PUNCT
ijtc-798	97	17	and	and	CCONJ
ijtc-798	97	18	the	the	DET
ijtc-798	97	19	hausman	hausman	ADJ
ijtc-798	97	20	test	test	NOUN
ijtc-798	97	21	as	as	SCONJ
ijtc-798	97	22	suggested	suggest	VERB
ijtc-798	97	23	by	by	ADP
ijtc-798	97	24	sihombing	sihombe	VERB
ijtc-798	97	25	(	(	PUNCT
ijtc-798	97	26	2021	2021	NUM
ijtc-798	97	27	)	)	PUNCT
ijtc-798	97	28	.	.	PUNCT
ijtc-798	98	1	the	the	DET
ijtc-798	98	2	details	detail	NOUN
ijtc-798	98	3	are	be	AUX
ijtc-798	98	4	shown	show	VERB
ijtc-798	98	5	in	in	ADP
ijtc-798	98	6	the	the	DET
ijtc-798	98	7	following	follow	VERB
ijtc-798	98	8	table	table	NOUN
ijtc-798	98	9	.	.	PUNCT
ijtc-798	99	1	table	table	NOUN
ijtc-798	99	2	3	3	NUM
ijtc-798	99	3	the	the	DET
ijtc-798	99	4	best	good	ADJ
ijtc-798	99	5	model	model	NOUN
ijtc-798	99	6	selection	selection	NOUN
ijtc-798	99	7	test	test	NOUN
ijtc-798	99	8	tests	test	VERB
ijtc-798	99	9	details	detail	NOUN
ijtc-798	99	10	chow	chow	PROPN
ijtc-798	99	11	likelihood	likelihood	NOUN
ijtc-798	99	12	ratio	ratio	NOUN
ijtc-798	99	13	performed	perform	VERB
ijtc-798	99	14	to	to	PART
ijtc-798	99	15	choose	choose	VERB
ijtc-798	99	16	which	which	DET
ijtc-798	99	17	model	model	NOUN
ijtc-798	99	18	is	be	AUX
ijtc-798	99	19	better	well	ADJ
ijtc-798	99	20	:	:	PUNCT
ijtc-798	99	21	the	the	DET
ijtc-798	99	22	common	common	ADJ
ijtc-798	99	23	effect	effect	NOUN
ijtc-798	99	24	model	model	NOUN
ijtc-798	99	25	or	or	CCONJ
ijtc-798	99	26	the	the	DET
ijtc-798	99	27	fixed	fix	VERB
ijtc-798	99	28	effect	effect	NOUN
ijtc-798	99	29	by	by	ADP
ijtc-798	99	30	using	use	VERB
ijtc-798	99	31	f	f	PROPN
ijtc-798	99	32	test	test	NOUN
ijtc-798	99	33	.	.	PUNCT
ijtc-798	100	1	h0	h0	NOUN
ijtc-798	100	2	:	:	PUNCT
ijtc-798	100	3	common	common	ADJ
ijtc-798	100	4	effect	effect	NOUN
ijtc-798	100	5	model	model	NOUN
ijtc-798	100	6	is	be	AUX
ijtc-798	100	7	better	well	ADJ
ijtc-798	100	8	than	than	ADP
ijtc-798	100	9	fixed	fix	VERB
ijtc-798	100	10	effect	effect	NOUN
ijtc-798	100	11	model	model	NOUN
ijtc-798	100	12	(	(	PUNCT
ijtc-798	100	13	prob	prob	NOUN
ijtc-798	100	14	>	>	X
ijtc-798	100	15	f	f	PROPN
ijtc-798	100	16	>	>	X
ijtc-798	100	17	α	α	PROPN
ijtc-798	100	18	)	)	PUNCT
ijtc-798	100	19	h1	h1	PROPN
ijtc-798	100	20	:	:	PUNCT
ijtc-798	100	21	fixed	fix	VERB
ijtc-798	100	22	effect	effect	NOUN
ijtc-798	100	23	model	model	NOUN
ijtc-798	100	24	is	be	AUX
ijtc-798	100	25	better	well	ADJ
ijtc-798	100	26	than	than	ADP
ijtc-798	100	27	common	common	ADJ
ijtc-798	100	28	effect	effect	NOUN
ijtc-798	100	29	model	model	NOUN
ijtc-798	100	30	(	(	PUNCT
ijtc-798	100	31	prob	prob	NOUN
ijtc-798	100	32	>	>	X
ijtc-798	100	33	f	f	X
ijtc-798	100	34	<	<	X
ijtc-798	100	35	α	α	X
ijtc-798	100	36	)	)	PUNCT
ijtc-798	100	37	lagrange	lagrange	NOUN
ijtc-798	100	38	multiplier	multipli	ADJ
ijtc-798	100	39	breucsh	breucsh	NOUN
ijtc-798	100	40	pagan	pagan	PROPN
ijtc-798	100	41	performed	perform	VERB
ijtc-798	100	42	to	to	PART
ijtc-798	100	43	choose	choose	VERB
ijtc-798	100	44	which	which	DET
ijtc-798	100	45	model	model	NOUN
ijtc-798	100	46	is	be	AUX
ijtc-798	100	47	better	well	ADJ
ijtc-798	100	48	:	:	PUNCT
ijtc-798	100	49	the	the	DET
ijtc-798	100	50	common	common	ADJ
ijtc-798	100	51	effect	effect	NOUN
ijtc-798	100	52	model	model	NOUN
ijtc-798	100	53	or	or	CCONJ
ijtc-798	100	54	random	random	ADJ
ijtc-798	100	55	effect	effect	NOUN
ijtc-798	100	56	model	model	NOUN
ijtc-798	100	57	by	by	ADP
ijtc-798	100	58	using	use	VERB
ijtc-798	100	59	chi	chi	PROPN
ijtc-798	100	60	square	square	PROPN
ijtc-798	100	61	lm	lm	PROPN
ijtc-798	100	62	test	test	NOUN
ijtc-798	100	63	.	.	PUNCT
ijtc-798	101	1	h0	h0	NOUN
ijtc-798	101	2	:	:	PUNCT
ijtc-798	101	3	common	common	ADJ
ijtc-798	101	4	effect	effect	NOUN
ijtc-798	101	5	model	model	NOUN
ijtc-798	101	6	is	be	AUX
ijtc-798	101	7	better	well	ADJ
ijtc-798	101	8	than	than	ADP
ijtc-798	101	9	random	random	ADJ
ijtc-798	101	10	effect	effect	NOUN
ijtc-798	101	11	model	model	NOUN
ijtc-798	101	12	(	(	PUNCT
ijtc-798	101	13	prob	prob	NOUN
ijtc-798	101	14	>	>	X
ijtc-798	101	15	chibar2	chibar2	X
ijtc-798	101	16	>	>	X
ijtc-798	101	17	α	α	X
ijtc-798	101	18	)	)	PUNCT
ijtc-798	101	19	h1	h1	NOUN
ijtc-798	101	20	:	:	PUNCT
ijtc-798	101	21	random	random	ADJ
ijtc-798	101	22	effect	effect	NOUN
ijtc-798	101	23	model	model	NOUN
ijtc-798	101	24	is	be	AUX
ijtc-798	101	25	better	well	ADJ
ijtc-798	101	26	than	than	ADP
ijtc-798	101	27	common	common	ADJ
ijtc-798	101	28	effect	effect	NOUN
ijtc-798	101	29	model	model	NOUN
ijtc-798	101	30	(	(	PUNCT
ijtc-798	101	31	prob	prob	NOUN
ijtc-798	101	32	>	>	X
ijtc-798	101	33	chibar2	chibar2	X
ijtc-798	101	34	<	<	X
ijtc-798	101	35	α	α	X
ijtc-798	101	36	)	)	PUNCT
ijtc-798	101	37	hausman	hausman	NOUN
ijtc-798	101	38	performed	perform	VERB
ijtc-798	101	39	by	by	ADP
ijtc-798	101	40	using	use	VERB
ijtc-798	101	41	chi	chi	PROPN
ijtc-798	101	42	square	square	PROPN
ijtc-798	101	43	test	test	NOUN
ijtc-798	101	44	to	to	PART
ijtc-798	101	45	choose	choose	VERB
ijtc-798	101	46	which	which	DET
ijtc-798	101	47	model	model	NOUN
ijtc-798	101	48	is	be	AUX
ijtc-798	101	49	better	well	ADJ
ijtc-798	101	50	:	:	PUNCT
ijtc-798	101	51	the	the	DET
ijtc-798	101	52	random	random	ADJ
ijtc-798	101	53	effect	effect	NOUN
ijtc-798	101	54	model	model	NOUN
ijtc-798	101	55	or	or	CCONJ
ijtc-798	101	56	the	the	DET
ijtc-798	101	57	fixed	fix	VERB
ijtc-798	101	58	effect	effect	NOUN
ijtc-798	101	59	model	model	NOUN
ijtc-798	101	60	.	.	PUNCT
ijtc-798	102	1	h0	h0	NOUN
ijtc-798	102	2	:	:	PUNCT
ijtc-798	102	3	random	random	ADJ
ijtc-798	102	4	effect	effect	NOUN
ijtc-798	102	5	model	model	NOUN
ijtc-798	102	6	is	be	AUX
ijtc-798	102	7	better	well	ADJ
ijtc-798	102	8	than	than	ADP
ijtc-798	102	9	fixed	fix	VERB
ijtc-798	102	10	effect	effect	NOUN
ijtc-798	102	11	model	model	NOUN
ijtc-798	102	12	(	(	PUNCT
ijtc-798	102	13	prob	prob	NOUN
ijtc-798	102	14	>	>	X
ijtc-798	102	15	chi2	chi2	PROPN
ijtc-798	102	16	>	>	X
ijtc-798	102	17	α	α	X
ijtc-798	102	18	)	)	PUNCT
ijtc-798	102	19	h1	h1	PROPN
ijtc-798	102	20	:	:	PUNCT
ijtc-798	102	21	fixed	fix	VERB
ijtc-798	102	22	effect	effect	NOUN
ijtc-798	102	23	model	model	NOUN
ijtc-798	102	24	is	be	AUX
ijtc-798	102	25	better	well	ADJ
ijtc-798	102	26	than	than	ADP
ijtc-798	102	27	random	random	ADJ
ijtc-798	102	28	effect	effect	NOUN
ijtc-798	102	29	model	model	NOUN
ijtc-798	102	30	(	(	PUNCT
ijtc-798	102	31	prob	prob	NOUN
ijtc-798	102	32	>	>	X
ijtc-798	102	33	chibar2	chibar2	X
ijtc-798	102	34	<	<	X
ijtc-798	102	35	α	α	X
ijtc-798	102	36	)	)	PUNCT
ijtc-798	102	37	source	source	NOUN
ijtc-798	102	38	:	:	PUNCT
ijtc-798	102	39	sihombing	sihombe	VERB
ijtc-798	102	40	(	(	PUNCT
ijtc-798	102	41	2021	2021	NUM
ijtc-798	102	42	)	)	PUNCT
ijtc-798	102	43	and	and	CCONJ
ijtc-798	102	44	sihombing	sihombe	VERB
ijtc-798	102	45	(	(	PUNCT
ijtc-798	102	46	2022	2022	NUM
ijtc-798	102	47	)	)	PUNCT
ijtc-798	102	48	in	in	ADP
ijtc-798	102	49	conducting	conduct	VERB
ijtc-798	102	50	the	the	DET
ijtc-798	102	51	analysis	analysis	NOUN
ijtc-798	102	52	,	,	PUNCT
ijtc-798	102	53	the	the	DET
ijtc-798	102	54	ridge	ridge	NOUN
ijtc-798	102	55	regression	regression	NOUN
ijtc-798	102	56	model	model	NOUN
ijtc-798	102	57	is	be	AUX
ijtc-798	102	58	used	use	VERB
ijtc-798	102	59	.	.	PUNCT
ijtc-798	103	1	ridge	ridge	NOUN
ijtc-798	103	2	regression	regression	PROPN
ijtc-798	103	3	is	be	AUX
ijtc-798	103	4	a	a	DET
ijtc-798	103	5	regression	regression	NOUN
ijtc-798	103	6	model	model	NOUN
ijtc-798	103	7	indicated	indicate	VERB
ijtc-798	103	8	whether	whether	SCONJ
ijtc-798	103	9	the	the	DET
ijtc-798	103	10	independent	independent	ADJ
ijtc-798	103	11	variables	variable	NOUN
ijtc-798	103	12	in	in	ADP
ijtc-798	103	13	the	the	DET
ijtc-798	103	14	study	study	NOUN
ijtc-798	103	15	are	be	AUX
ijtc-798	103	16	collinear	collinear	ADJ
ijtc-798	103	17	or	or	CCONJ
ijtc-798	103	18	multicollinearity	multicollinearity	NOUN
ijtc-798	103	19	(	(	PUNCT
ijtc-798	103	20	chatterjee	chatterjee	PROPN
ijtc-798	103	21	&	&	CCONJ
ijtc-798	103	22	hadi	hadi	PROPN
ijtc-798	103	23	,	,	PUNCT
ijtc-798	103	24	2006	2006	NUM
ijtc-798	103	25	)	)	PUNCT
ijtc-798	103	26	.	.	PUNCT
ijtc-798	104	1	this	this	DET
ijtc-798	104	2	model	model	NOUN
ijtc-798	104	3	demonstrates	demonstrate	VERB
ijtc-798	104	4	slight	slight	ADJ
ijtc-798	104	5	changes	change	NOUN
ijtc-798	104	6	in	in	ADP
ijtc-798	104	7	the	the	DET
ijtc-798	104	8	standard	standard	ADJ
ijtc-798	104	9	regression	regression	NOUN
ijtc-798	104	10	model	model	NOUN
ijtc-798	104	11	is	be	AUX
ijtc-798	104	12	as	as	SCONJ
ijtc-798	104	13	follows	follow	VERB
ijtc-798	104	14	:	:	PUNCT
ijtc-798	104	15	�	�	PROPN
ijtc-798	104	16	̃	̃	PROPN
ijtc-798	104	17	�	�	PROPN
ijtc-798	104	18	=	=	SYM
ijtc-798	104	19	𝛽1	𝛽1	PROPN
ijtc-798	104	20	�	�	PROPN
ijtc-798	104	21	̃	̃	PROPN
ijtc-798	104	22	�	�	NOUN
ijtc-798	104	23	1	1	NUM
ijtc-798	104	24	+	+	CCONJ
ijtc-798	104	25	𝛽2	𝛽2	PROPN
ijtc-798	104	26	�	�	PROPN
ijtc-798	104	27	̃	̃	PROPN
ijtc-798	104	28	�	�	NOUN
ijtc-798	104	29	2	2	NUM
ijtc-798	104	30	+	+	SYM
ijtc-798	105	1	⋯	⋯	VERB
ijtc-798	105	2	+	+	CCONJ
ijtc-798	105	3	𝛽𝑝	𝛽𝑝	PROPN
ijtc-798	105	4	�	�	PROPN
ijtc-798	105	5	̃	̃	PROPN
ijtc-798	105	6	�	�	PROPN
ijtc-798	105	7	𝑝	𝑝	NOUN
ijtc-798	105	8	+	+	CCONJ
ijtc-798	105	9	𝜀′	𝜀′	X
ijtc-798	105	10	(	(	PUNCT
ijtc-798	105	11	1	1	NUM
ijtc-798	105	12	)	)	PUNCT
ijtc-798	105	13	by	by	ADP
ijtc-798	105	14	estimating	estimate	VERB
ijtc-798	105	15	the	the	DET
ijtc-798	105	16	equation	equation	NOUN
ijtc-798	105	17	for	for	SCONJ
ijtc-798	105	18	the	the	DET
ijtc-798	105	19	coefficient	coefficient	NOUN
ijtc-798	105	20	to	to	PART
ijtc-798	105	21	be	be	AUX
ijtc-798	105	22	:	:	PUNCT
ijtc-798	105	23	(	(	PUNCT
ijtc-798	105	24	1	1	X
ijtc-798	105	25	+	+	NUM
ijtc-798	105	26	𝑘)𝛽1	𝑘)𝛽1	NOUN
ijtc-798	105	27	+	+	CCONJ
ijtc-798	105	28	𝑟12	𝑟12	PROPN
ijtc-798	105	29	𝛽2	𝛽2	PROPN
ijtc-798	105	30	+	+	CCONJ
ijtc-798	105	31	⋯	⋯	PROPN
ijtc-798	105	32	+	+	CCONJ
ijtc-798	105	33	𝑟1𝑝	𝑟1𝑝	ADJ
ijtc-798	105	34	𝛽𝑝	𝛽𝑝	NOUN
ijtc-798	105	35	=	=	SYM
ijtc-798	105	36	𝑟1𝑦	𝑟1𝑦	PROPN
ijtc-798	105	37	,	,	PUNCT
ijtc-798	105	38	𝑟21	𝑟21	NOUN
ijtc-798	105	39	𝛽1	𝛽1	NOUN
ijtc-798	105	40	+	+	CCONJ
ijtc-798	105	41	(	(	PUNCT
ijtc-798	105	42	1	1	NUM
ijtc-798	105	43	+	+	CCONJ
ijtc-798	105	44	𝑘)𝛽2	𝑘)𝛽2	PROPN
ijtc-798	105	45	+	+	CCONJ
ijtc-798	105	46	⋯	⋯	VERB
ijtc-798	105	47	+	+	CCONJ
ijtc-798	105	48	𝑟2𝑝	𝑟2𝑝	PROPN
ijtc-798	105	49	𝛽𝑝	𝛽𝑝	NOUN
ijtc-798	105	50	=	=	SYM
ijtc-798	105	51	𝑟2𝑦	𝑟2𝑦	PROPN
ijtc-798	105	52	,	,	PUNCT
ijtc-798	105	53	⋮	⋮	NOUN
ijtc-798	105	54	⋮	⋮	ADJ
ijtc-798	105	55	⋮	⋮	ADJ
ijtc-798	105	56	⋮	⋮	PROPN
ijtc-798	105	57	𝑟𝑝1	𝑟𝑝1	NOUN
ijtc-798	105	58	𝛽1	𝛽1	NOUN
ijtc-798	105	59	+	+	CCONJ
ijtc-798	105	60	𝑟𝑝2	𝑟𝑝2	X
ijtc-798	105	61	𝛽2	𝛽2	NOUN
ijtc-798	105	62	+	+	CCONJ
ijtc-798	105	63	⋯	⋯	PROPN
ijtc-798	105	64	+	+	CCONJ
ijtc-798	105	65	(	(	PUNCT
ijtc-798	105	66	1	1	NUM
ijtc-798	105	67	+	+	NUM
ijtc-798	105	68	𝑘)𝛽𝑝	𝑘)𝛽𝑝	PROPN
ijtc-798	105	69	=	=	SYM
ijtc-798	105	70	𝑟𝑝𝑦	𝑟𝑝𝑦	PROPN
ijtc-798	105	71	,	,	PUNCT
ijtc-798	105	72	(	(	PUNCT
ijtc-798	105	73	2	2	X
ijtc-798	105	74	)	)	PUNCT
ijtc-798	105	75	where	where	SCONJ
ijtc-798	105	76	𝑟𝑖𝑗	𝑟𝑖𝑗	PROPN
ijtc-798	105	77	is	be	AUX
ijtc-798	105	78	the	the	DET
ijtc-798	105	79	correlation	correlation	NOUN
ijtc-798	105	80	between	between	ADP
ijtc-798	105	81	the	the	DET
ijtc-798	105	82	ith	ith	PROPN
ijtc-798	105	83	independent	independent	ADJ
ijtc-798	105	84	variable	variable	NOUN
ijtc-798	105	85	and	and	CCONJ
ijtc-798	105	86	the	the	DET
ijtc-798	105	87	jth	jth	PROPN
ijtc-798	105	88	independent	independent	ADJ
ijtc-798	105	89	variable	variable	NOUN
ijtc-798	105	90	and	and	CCONJ
ijtc-798	105	91	𝑟𝑖𝑦	𝑟𝑖𝑦	NOUN
ijtc-798	105	92	is	be	AUX
ijtc-798	105	93	the	the	DET
ijtc-798	105	94	correlation	correlation	NOUN
ijtc-798	105	95	between	between	ADP
ijtc-798	105	96	the	the	DET
ijtc-798	105	97	ith	ith	PROPN
ijtc-798	105	98	independent	independent	ADJ
ijtc-798	105	99	variable	variable	NOUN
ijtc-798	105	100	and	and	CCONJ
ijtc-798	105	101	y	y	PROPN
ijtc-798	105	102	dependent	dependent	ADJ
ijtc-798	105	103	variable	variable	NOUN
ijtc-798	105	104	.	.	PUNCT
ijtc-798	106	1	the	the	DET
ijtc-798	106	2	solution	solution	NOUN
ijtc-798	106	3	for	for	ADP
ijtc-798	106	4	equation	equation	NOUN
ijtc-798	106	5	(	(	PUNCT
ijtc-798	106	6	2	2	NUM
ijtc-798	106	7	)	)	PUNCT
ijtc-798	106	8	,	,	PUNCT
ijtc-798	106	9	�	�	PROPN
ijtc-798	106	10	̂	̂	VERB
ijtc-798	106	11	�	�	PROPN
ijtc-798	106	12	1	1	NUM
ijtc-798	106	13	,	,	PUNCT
ijtc-798	106	14	…	…	PUNCT
ijtc-798	106	15	,	,	PUNCT
ijtc-798	106	16	�	�	PROPN
ijtc-798	106	17	̂	̂	VERB
ijtc-798	106	18	�	�	NOUN
ijtc-798	106	19	𝑝	𝑝	NOUN
ijtc-798	106	20	is	be	AUX
ijtc-798	106	21	the	the	DET
ijtc-798	106	22	estimated	estimate	VERB
ijtc-798	106	23	ridge	ridge	NOUN
ijtc-798	106	24	regression	regression	PROPN
ijtc-798	106	25	coefficient	coefficient	NOUN
ijtc-798	106	26	(	(	PUNCT
ijtc-798	106	27	chatterjee	chatterjee	PROPN
ijtc-798	106	28	&	&	CCONJ
ijtc-798	106	29	hadi	hadi	PROPN
ijtc-798	106	30	,	,	PUNCT
ijtc-798	106	31	2006	2006	NUM
ijtc-798	106	32	)	)	PUNCT
ijtc-798	106	33	.	.	PUNCT
ijtc-798	107	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-798	107	2	agriculture	agriculture	NOUN
ijtc-798	107	3	and	and	CCONJ
ijtc-798	107	4	manufacturing	manufacturing	NOUN
ijtc-798	107	5	for	for	ADP
ijtc-798	107	6	lower	low	ADJ
ijtc-798	107	7	middle	middle	ADJ
ijtc-798	107	8	-	-	PUNCT
ijtc-798	107	9	income	income	NOUN
ijtc-798	107	10	countries	country	NOUN
ijtc-798	107	11	’	'	PUNCT
ijtc-798	107	12	tax	tax	NOUN
ijtc-798	107	13	revenue	revenue	NOUN
ijtc-798	107	14	:	:	PUNCT
ijtc-798	107	15	exchange	exchange	NOUN
ijtc-798	107	16	rate	rate	NOUN
ijtc-798	107	17	as	as	ADP
ijtc-798	107	18	moderating	moderate	VERB
ijtc-798	107	19	variable	variable	NOUN
ijtc-798	107	20	wulandari	wulandari	ADV
ijtc-798	107	21	and	and	CCONJ
ijtc-798	107	22	wijaya	wijaya	PROPN
ijtc-798	107	23	515	515	NUM
ijtc-798	107	24	|	|	ADV
ijtc-798	107	25	ilomata	ilomata	PROPN
ijtc-798	107	26	international	international	ADJ
ijtc-798	107	27	journal	journal	NOUN
ijtc-798	107	28	of	of	ADP
ijtc-798	107	29	tax	tax	PROPN
ijtc-798	107	30	&	&	CCONJ
ijtc-798	107	31	accounting	accounting	PROPN
ijtc-798	107	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-798	107	33	the	the	DET
ijtc-798	107	34	study	study	NOUN
ijtc-798	107	35	method	method	NOUN
ijtc-798	107	36	used	use	VERB
ijtc-798	107	37	to	to	PART
ijtc-798	107	38	test	test	VERB
ijtc-798	107	39	the	the	DET
ijtc-798	107	40	hypothesis	hypothesis	NOUN
ijtc-798	107	41	formulated	formulate	VERB
ijtc-798	107	42	are	be	AUX
ijtc-798	107	43	as	as	SCONJ
ijtc-798	107	44	follows	follow	VERB
ijtc-798	107	45	:	:	PUNCT
ijtc-798	107	46	the	the	DET
ijtc-798	107	47	effect	effect	NOUN
ijtc-798	107	48	of	of	ADP
ijtc-798	107	49	agriculture	agriculture	NOUN
ijtc-798	107	50	on	on	ADP
ijtc-798	107	51	tax	tax	NOUN
ijtc-798	107	52	revenue	revenue	NOUN
ijtc-798	107	53	although	although	SCONJ
ijtc-798	107	54	asai	asai	PROPN
ijtc-798	107	55	&	&	CCONJ
ijtc-798	107	56	malgioglio	malgioglio	PROPN
ijtc-798	107	57	(	(	PUNCT
ijtc-798	107	58	2019	2019	NUM
ijtc-798	107	59	)	)	PUNCT
ijtc-798	107	60	stated	state	VERB
ijtc-798	107	61	that	that	SCONJ
ijtc-798	107	62	agriculture	agriculture	NOUN
ijtc-798	107	63	is	be	AUX
ijtc-798	107	64	more	more	ADV
ijtc-798	107	65	developed	developed	ADJ
ijtc-798	107	66	in	in	ADP
ijtc-798	107	67	countries	country	NOUN
ijtc-798	107	68	with	with	ADP
ijtc-798	107	69	lowincome	lowincome	NOUN
ijtc-798	107	70	residents	resident	NOUN
ijtc-798	107	71	,	,	PUNCT
ijtc-798	107	72	all	all	DET
ijtc-798	107	73	literature	literature	NOUN
ijtc-798	107	74	states	state	VERB
ijtc-798	107	75	that	that	SCONJ
ijtc-798	107	76	agriculture	agriculture	NOUN
ijtc-798	107	77	has	have	VERB
ijtc-798	107	78	a	a	DET
ijtc-798	107	79	negative	negative	ADJ
ijtc-798	107	80	relationship	relationship	NOUN
ijtc-798	107	81	with	with	ADP
ijtc-798	107	82	tax	tax	NOUN
ijtc-798	107	83	revenue	revenue	NOUN
ijtc-798	107	84	.	.	PUNCT
ijtc-798	108	1	agriculture	agriculture	NOUN
ijtc-798	108	2	is	be	AUX
ijtc-798	108	3	mostly	mostly	ADV
ijtc-798	108	4	a	a	DET
ijtc-798	108	5	selected	select	VERB
ijtc-798	108	6	sector	sector	NOUN
ijtc-798	108	7	only	only	ADV
ijtc-798	108	8	for	for	ADP
ijtc-798	108	9	subsistence	subsistence	NOUN
ijtc-798	108	10	purpose	purpose	NOUN
ijtc-798	108	11	(	(	PUNCT
ijtc-798	108	12	subsistent	subsistent	NOUN
ijtc-798	108	13	agriculture	agriculture	PROPN
ijtc-798	108	14	)	)	PUNCT
ijtc-798	108	15	.	.	PUNCT
ijtc-798	109	1	besides	besides	SCONJ
ijtc-798	109	2	,	,	PUNCT
ijtc-798	109	3	agriculture	agriculture	NOUN
ijtc-798	109	4	is	be	AUX
ijtc-798	109	5	difficult	difficult	ADJ
ijtc-798	109	6	to	to	PART
ijtc-798	109	7	tax	tax	VERB
ijtc-798	109	8	because	because	SCONJ
ijtc-798	109	9	it	it	PRON
ijtc-798	109	10	operates	operate	VERB
ijtc-798	109	11	informally	informally	ADV
ijtc-798	109	12	(	(	PUNCT
ijtc-798	109	13	alabede	alabede	PROPN
ijtc-798	109	14	,	,	PUNCT
ijtc-798	109	15	2018	2018	NUM
ijtc-798	109	16	)	)	PUNCT
ijtc-798	109	17	.	.	PUNCT
ijtc-798	110	1	it	it	PRON
ijtc-798	110	2	also	also	ADV
ijtc-798	110	3	has	have	VERB
ijtc-798	110	4	a	a	DET
ijtc-798	110	5	small	small	ADJ
ijtc-798	110	6	-	-	PUNCT
ijtc-798	110	7	scale	scale	NOUN
ijtc-798	110	8	production	production	NOUN
ijtc-798	110	9	(	(	PUNCT
ijtc-798	110	10	castro	castro	PROPN
ijtc-798	110	11	&	&	CCONJ
ijtc-798	110	12	camarillo	camarillo	PROPN
ijtc-798	110	13	,	,	PUNCT
ijtc-798	110	14	2014	2014	NUM
ijtc-798	110	15	)	)	PUNCT
ijtc-798	110	16	so	so	SCONJ
ijtc-798	110	17	that	that	SCONJ
ijtc-798	110	18	there	there	PRON
ijtc-798	110	19	are	be	VERB
ijtc-798	110	20	only	only	ADV
ijtc-798	110	21	a	a	DET
ijtc-798	110	22	small	small	ADJ
ijtc-798	110	23	number	number	NOUN
ijtc-798	110	24	of	of	ADP
ijtc-798	110	25	taxpayers	taxpayer	NOUN
ijtc-798	110	26	who	who	PRON
ijtc-798	110	27	pay	pay	VERB
ijtc-798	110	28	income	income	NOUN
ijtc-798	110	29	tax	tax	NOUN
ijtc-798	110	30	from	from	ADP
ijtc-798	110	31	agricultural	agricultural	ADJ
ijtc-798	110	32	(	(	PUNCT
ijtc-798	110	33	gaalya	gaalya	NOUN
ijtc-798	110	34	,	,	PUNCT
ijtc-798	110	35	2015	2015	NUM
ijtc-798	110	36	)	)	PUNCT
ijtc-798	110	37	.	.	PUNCT
ijtc-798	111	1	most	most	ADJ
ijtc-798	111	2	agricultural	agricultural	ADJ
ijtc-798	111	3	products	product	NOUN
ijtc-798	111	4	are	be	AUX
ijtc-798	111	5	exempt	exempt	ADJ
ijtc-798	111	6	from	from	ADP
ijtc-798	111	7	indirect	indirect	ADJ
ijtc-798	111	8	taxes	taxis	NOUN
ijtc-798	111	9	due	due	ADJ
ijtc-798	111	10	to	to	ADP
ijtc-798	111	11	their	their	PRON
ijtc-798	111	12	characteristics	characteristic	NOUN
ijtc-798	111	13	(	(	PUNCT
ijtc-798	111	14	rodriguez	rodriguez	NOUN
ijtc-798	111	15	,	,	PUNCT
ijtc-798	111	16	2018	2018	NUM
ijtc-798	111	17	)	)	PUNCT
ijtc-798	111	18	.	.	PUNCT
ijtc-798	112	1	in	in	ADP
ijtc-798	112	2	addition	addition	NOUN
ijtc-798	112	3	to	to	ADP
ijtc-798	112	4	that	that	PRON
ijtc-798	112	5	,	,	PUNCT
ijtc-798	112	6	there	there	PRON
ijtc-798	112	7	will	will	AUX
ijtc-798	112	8	be	be	AUX
ijtc-798	112	9	very	very	ADV
ijtc-798	112	10	high	high	ADJ
ijtc-798	112	11	costs	cost	NOUN
ijtc-798	112	12	required	require	VERB
ijtc-798	112	13	to	to	PART
ijtc-798	112	14	verify	verify	VERB
ijtc-798	112	15	income	income	NOUN
ijtc-798	112	16	from	from	ADP
ijtc-798	112	17	the	the	DET
ijtc-798	112	18	agricultural	agricultural	ADJ
ijtc-798	112	19	sector	sector	NOUN
ijtc-798	112	20	to	to	PART
ijtc-798	112	21	be	be	AUX
ijtc-798	112	22	taxed	tax	VERB
ijtc-798	112	23	(	(	PUNCT
ijtc-798	112	24	gaalya	gaalya	ADJ
ijtc-798	112	25	,	,	PUNCT
ijtc-798	112	26	2015	2015	NUM
ijtc-798	112	27	)	)	PUNCT
ijtc-798	112	28	.	.	PUNCT
ijtc-798	113	1	consequently	consequently	ADV
ijtc-798	113	2	,	,	PUNCT
ijtc-798	113	3	the	the	DET
ijtc-798	113	4	first	first	ADJ
ijtc-798	113	5	hypothesis	hypothesis	NOUN
ijtc-798	113	6	in	in	ADP
ijtc-798	113	7	this	this	DET
ijtc-798	113	8	study	study	NOUN
ijtc-798	113	9	is	be	AUX
ijtc-798	113	10	:	:	PUNCT
ijtc-798	113	11	h1	h1	ADJ
ijtc-798	113	12	:	:	PUNCT
ijtc-798	113	13	agriculture	agriculture	NOUN
ijtc-798	113	14	has	have	VERB
ijtc-798	113	15	a	a	DET
ijtc-798	113	16	negative	negative	ADJ
ijtc-798	113	17	effect	effect	NOUN
ijtc-798	113	18	on	on	ADP
ijtc-798	113	19	tax	tax	NOUN
ijtc-798	113	20	revenue	revenue	NOUN
ijtc-798	113	21	.	.	PUNCT
ijtc-798	114	1	the	the	DET
ijtc-798	114	2	effect	effect	NOUN
ijtc-798	114	3	of	of	ADP
ijtc-798	114	4	manufacturing	manufacturing	NOUN
ijtc-798	114	5	on	on	ADP
ijtc-798	114	6	tax	tax	NOUN
ijtc-798	114	7	revenue	revenue	NOUN
ijtc-798	114	8	from	from	ADP
ijtc-798	114	9	the	the	DET
ijtc-798	114	10	existing	exist	VERB
ijtc-798	114	11	literature	literature	NOUN
ijtc-798	114	12	,	,	PUNCT
ijtc-798	114	13	there	there	PRON
ijtc-798	114	14	are	be	VERB
ijtc-798	114	15	two	two	NUM
ijtc-798	114	16	different	different	ADJ
ijtc-798	114	17	views	view	NOUN
ijtc-798	114	18	regarding	regard	VERB
ijtc-798	114	19	the	the	DET
ijtc-798	114	20	effect	effect	NOUN
ijtc-798	114	21	of	of	ADP
ijtc-798	114	22	manufacturing	manufacturing	NOUN
ijtc-798	114	23	on	on	ADP
ijtc-798	114	24	tax	tax	NOUN
ijtc-798	114	25	revenue	revenue	NOUN
ijtc-798	114	26	.	.	PUNCT
ijtc-798	115	1	however	however	ADV
ijtc-798	115	2	,	,	PUNCT
ijtc-798	115	3	most	most	ADJ
ijtc-798	115	4	of	of	ADP
ijtc-798	115	5	the	the	DET
ijtc-798	115	6	literature	literature	NOUN
ijtc-798	115	7	stated	state	VERB
ijtc-798	115	8	that	that	SCONJ
ijtc-798	115	9	this	this	DET
ijtc-798	115	10	effect	effect	NOUN
ijtc-798	115	11	is	be	AUX
ijtc-798	115	12	positive	positive	ADJ
ijtc-798	115	13	.	.	PUNCT
ijtc-798	116	1	it	it	PRON
ijtc-798	116	2	is	be	AUX
ijtc-798	116	3	supported	support	VERB
ijtc-798	116	4	by	by	ADP
ijtc-798	116	5	the	the	DET
ijtc-798	116	6	fact	fact	NOUN
ijtc-798	116	7	explained	explain	VERB
ijtc-798	116	8	su	su	PROPN
ijtc-798	116	9	&	&	CCONJ
ijtc-798	116	10	yao	yao	PROPN
ijtc-798	116	11	(	(	PUNCT
ijtc-798	116	12	2016	2016	NUM
ijtc-798	116	13	)	)	PUNCT
ijtc-798	116	14	that	that	SCONJ
ijtc-798	116	15	the	the	DET
ijtc-798	116	16	manufacturing	manufacturing	NOUN
ijtc-798	116	17	sector	sector	NOUN
ijtc-798	116	18	is	be	AUX
ijtc-798	116	19	the	the	DET
ijtc-798	116	20	main	main	ADJ
ijtc-798	116	21	driver	driver	NOUN
ijtc-798	116	22	of	of	ADP
ijtc-798	116	23	economic	economic	ADJ
ijtc-798	116	24	growth	growth	NOUN
ijtc-798	116	25	in	in	ADP
ijtc-798	116	26	middle	middle	ADJ
ijtc-798	116	27	-	-	PUNCT
ijtc-798	116	28	income	income	NOUN
ijtc-798	116	29	countries	country	NOUN
ijtc-798	116	30	.	.	PUNCT
ijtc-798	117	1	the	the	DET
ijtc-798	117	2	manufacturing	manufacturing	NOUN
ijtc-798	117	3	sector	sector	NOUN
ijtc-798	117	4	allows	allow	VERB
ijtc-798	117	5	businesses	business	NOUN
ijtc-798	117	6	to	to	PART
ijtc-798	117	7	generate	generate	VERB
ijtc-798	117	8	a	a	DET
ijtc-798	117	9	lot	lot	NOUN
ijtc-798	117	10	of	of	ADP
ijtc-798	117	11	profit	profit	NOUN
ijtc-798	117	12	(	(	PUNCT
ijtc-798	117	13	karagöz	karagöz	NOUN
ijtc-798	117	14	,	,	PUNCT
ijtc-798	117	15	2013	2013	NUM
ijtc-798	117	16	)	)	PUNCT
ijtc-798	117	17	in	in	ADP
ijtc-798	117	18	addition	addition	NOUN
ijtc-798	117	19	to	to	ADP
ijtc-798	117	20	the	the	DET
ijtc-798	117	21	added	add	VERB
ijtc-798	117	22	value	value	NOUN
ijtc-798	117	23	of	of	ADP
ijtc-798	117	24	the	the	DET
ijtc-798	117	25	products	product	NOUN
ijtc-798	117	26	(	(	PUNCT
ijtc-798	117	27	gaalya	gaalya	NOUN
ijtc-798	117	28	,	,	PUNCT
ijtc-798	117	29	2015	2015	NUM
ijtc-798	117	30	)	)	PUNCT
ijtc-798	117	31	.	.	PUNCT
ijtc-798	118	1	these	these	DET
ijtc-798	118	2	conditions	condition	NOUN
ijtc-798	118	3	make	make	VERB
ijtc-798	118	4	the	the	DET
ijtc-798	118	5	manufacturing	manufacturing	NOUN
ijtc-798	118	6	sector	sector	NOUN
ijtc-798	118	7	easier	easy	ADJ
ijtc-798	118	8	to	to	PART
ijtc-798	118	9	tax	tax	VERB
ijtc-798	118	10	than	than	ADP
ijtc-798	118	11	the	the	DET
ijtc-798	118	12	agricultural	agricultural	ADJ
ijtc-798	118	13	sector	sector	NOUN
ijtc-798	118	14	(	(	PUNCT
ijtc-798	118	15	castro	castro	PROPN
ijtc-798	118	16	&	&	CCONJ
ijtc-798	118	17	camarillo	camarillo	PROPN
ijtc-798	118	18	,	,	PUNCT
ijtc-798	118	19	2014	2014	NUM
ijtc-798	118	20	;	;	PUNCT
ijtc-798	118	21	minh	minh	INTJ
ijtc-798	118	22	ha	ha	INTJ
ijtc-798	118	23	et	et	PROPN
ijtc-798	118	24	al	al	PROPN
ijtc-798	118	25	.	.	PROPN
ijtc-798	118	26	,	,	PUNCT
ijtc-798	118	27	2022	2022	NUM
ijtc-798	118	28	)	)	PUNCT
ijtc-798	118	29	.	.	PUNCT
ijtc-798	119	1	therefore	therefore	ADV
ijtc-798	119	2	,	,	PUNCT
ijtc-798	119	3	the	the	DET
ijtc-798	119	4	second	second	ADJ
ijtc-798	119	5	hypothesis	hypothesis	NOUN
ijtc-798	119	6	of	of	ADP
ijtc-798	119	7	this	this	DET
ijtc-798	119	8	study	study	NOUN
ijtc-798	119	9	is	be	AUX
ijtc-798	119	10	:	:	PUNCT
ijtc-798	119	11	h2	h2	NOUN
ijtc-798	119	12	:	:	PUNCT
ijtc-798	119	13	manufacturing	manufacturing	NOUN
ijtc-798	119	14	has	have	VERB
ijtc-798	119	15	a	a	DET
ijtc-798	119	16	positive	positive	ADJ
ijtc-798	119	17	effect	effect	NOUN
ijtc-798	119	18	on	on	ADP
ijtc-798	119	19	tax	tax	NOUN
ijtc-798	119	20	revenue	revenue	NOUN
ijtc-798	119	21	.	.	PUNCT
ijtc-798	120	1	the	the	DET
ijtc-798	120	2	effect	effect	NOUN
ijtc-798	120	3	of	of	ADP
ijtc-798	120	4	exchange	exchange	NOUN
ijtc-798	120	5	rate	rate	NOUN
ijtc-798	120	6	on	on	ADP
ijtc-798	120	7	tax	tax	NOUN
ijtc-798	120	8	revenue	revenue	NOUN
ijtc-798	120	9	exchange	exchange	NOUN
ijtc-798	120	10	rate	rate	NOUN
ijtc-798	120	11	plays	play	VERB
ijtc-798	120	12	an	an	DET
ijtc-798	120	13	important	important	ADJ
ijtc-798	120	14	role	role	NOUN
ijtc-798	120	15	in	in	ADP
ijtc-798	120	16	economy	economy	NOUN
ijtc-798	120	17	because	because	SCONJ
ijtc-798	120	18	its	its	PRON
ijtc-798	120	19	changes	change	NOUN
ijtc-798	120	20	can	can	AUX
ijtc-798	120	21	affect	affect	VERB
ijtc-798	120	22	prices	price	NOUN
ijtc-798	120	23	and	and	CCONJ
ijtc-798	120	24	costs	cost	NOUN
ijtc-798	120	25	in	in	ADP
ijtc-798	120	26	the	the	DET
ijtc-798	120	27	foreign	foreign	ADJ
ijtc-798	120	28	exchange	exchange	NOUN
ijtc-798	120	29	market	market	NOUN
ijtc-798	120	30	,	,	PUNCT
ijtc-798	120	31	thus	thus	ADV
ijtc-798	120	32	it	it	PRON
ijtc-798	120	33	will	will	AUX
ijtc-798	120	34	have	have	VERB
ijtc-798	120	35	an	an	DET
ijtc-798	120	36	impact	impact	NOUN
ijtc-798	120	37	on	on	ADP
ijtc-798	120	38	exports	export	NOUN
ijtc-798	120	39	(	(	PUNCT
ijtc-798	120	40	zhao	zhao	NOUN
ijtc-798	120	41	,	,	PUNCT
ijtc-798	120	42	2020	2020	NUM
ijtc-798	120	43	)	)	PUNCT
ijtc-798	120	44	.	.	PUNCT
ijtc-798	121	1	in	in	ADP
ijtc-798	121	2	general	general	ADJ
ijtc-798	121	3	,	,	PUNCT
ijtc-798	121	4	the	the	DET
ijtc-798	121	5	existing	exist	VERB
ijtc-798	121	6	literature	literature	NOUN
ijtc-798	121	7	state	state	NOUN
ijtc-798	121	8	that	that	SCONJ
ijtc-798	121	9	the	the	DET
ijtc-798	121	10	exchange	exchange	NOUN
ijtc-798	121	11	rate	rate	NOUN
ijtc-798	121	12	has	have	VERB
ijtc-798	121	13	a	a	DET
ijtc-798	121	14	negative	negative	ADJ
ijtc-798	121	15	effect	effect	NOUN
ijtc-798	121	16	on	on	ADP
ijtc-798	121	17	tax	tax	NOUN
ijtc-798	121	18	revenue	revenue	NOUN
ijtc-798	121	19	.	.	PUNCT
ijtc-798	122	1	an	an	DET
ijtc-798	122	2	increase	increase	NOUN
ijtc-798	122	3	or	or	CCONJ
ijtc-798	122	4	decrease	decrease	NOUN
ijtc-798	122	5	in	in	ADP
ijtc-798	122	6	the	the	DET
ijtc-798	122	7	exchange	exchange	NOUN
ijtc-798	122	8	rate	rate	NOUN
ijtc-798	122	9	will	will	AUX
ijtc-798	122	10	affect	affect	VERB
ijtc-798	122	11	the	the	DET
ijtc-798	122	12	amount	amount	NOUN
ijtc-798	122	13	of	of	ADP
ijtc-798	122	14	goods	good	NOUN
ijtc-798	122	15	exported	export	VERB
ijtc-798	122	16	which	which	PRON
ijtc-798	122	17	will	will	AUX
ijtc-798	122	18	ultimately	ultimately	ADV
ijtc-798	122	19	cause	cause	VERB
ijtc-798	122	20	the	the	DET
ijtc-798	122	21	opposite	opposite	ADJ
ijtc-798	122	22	impact	impact	NOUN
ijtc-798	122	23	to	to	PART
ijtc-798	122	24	tax	tax	NOUN
ijtc-798	122	25	revenue	revenue	NOUN
ijtc-798	122	26	(	(	PUNCT
ijtc-798	122	27	gaalya	gaalya	PROPN
ijtc-798	122	28	,	,	PUNCT
ijtc-798	122	29	2015	2015	NUM
ijtc-798	122	30	;	;	PUNCT
ijtc-798	122	31	ofori	ofori	ADV
ijtc-798	122	32	et	et	PROPN
ijtc-798	122	33	al	al	PROPN
ijtc-798	122	34	.	.	PROPN
ijtc-798	122	35	,	,	PUNCT
ijtc-798	122	36	2018	2018	NUM
ijtc-798	122	37	;	;	PUNCT
ijtc-798	122	38	rutto	rutto	NOUN
ijtc-798	122	39	,	,	PUNCT
ijtc-798	122	40	2020	2020	NUM
ijtc-798	122	41	;	;	PUNCT
ijtc-798	122	42	tsaurai	tsaurai	NOUN
ijtc-798	122	43	,	,	PUNCT
ijtc-798	122	44	2021	2021	NUM
ijtc-798	122	45	)	)	PUNCT
ijtc-798	122	46	.	.	PUNCT
ijtc-798	123	1	therefore	therefore	ADV
ijtc-798	123	2	,	,	PUNCT
ijtc-798	123	3	the	the	DET
ijtc-798	123	4	third	third	ADJ
ijtc-798	123	5	hypothesis	hypothesis	NOUN
ijtc-798	123	6	regarding	regard	VERB
ijtc-798	123	7	the	the	DET
ijtc-798	123	8	effect	effect	NOUN
ijtc-798	123	9	of	of	ADP
ijtc-798	123	10	the	the	DET
ijtc-798	123	11	moderating	moderate	VERB
ijtc-798	123	12	variable	variable	NOUN
ijtc-798	123	13	in	in	ADP
ijtc-798	123	14	this	this	DET
ijtc-798	123	15	study	study	NOUN
ijtc-798	123	16	is	be	AUX
ijtc-798	123	17	:	:	PUNCT
ijtc-798	123	18	h3	h3	NOUN
ijtc-798	123	19	:	:	PUNCT
ijtc-798	123	20	exchange	exchange	NOUN
ijtc-798	123	21	rate	rate	NOUN
ijtc-798	123	22	has	have	VERB
ijtc-798	123	23	a	a	DET
ijtc-798	123	24	negative	negative	ADJ
ijtc-798	123	25	effect	effect	NOUN
ijtc-798	123	26	on	on	ADP
ijtc-798	123	27	tax	tax	NOUN
ijtc-798	123	28	revenue	revenue	NOUN
ijtc-798	123	29	.	.	PUNCT
ijtc-798	124	1	the	the	DET
ijtc-798	124	2	effect	effect	NOUN
ijtc-798	124	3	of	of	ADP
ijtc-798	124	4	interaction	interaction	NOUN
ijtc-798	124	5	of	of	ADP
ijtc-798	124	6	agriculture	agriculture	NOUN
ijtc-798	124	7	and	and	CCONJ
ijtc-798	124	8	the	the	DET
ijtc-798	124	9	exchange	exchange	NOUN
ijtc-798	124	10	rate	rate	NOUN
ijtc-798	124	11	on	on	ADP
ijtc-798	124	12	tax	tax	NOUN
ijtc-798	124	13	revenue	revenue	NOUN
ijtc-798	124	14	by	by	ADP
ijtc-798	124	15	considering	consider	VERB
ijtc-798	124	16	the	the	DET
ijtc-798	124	17	effect	effect	NOUN
ijtc-798	124	18	of	of	ADP
ijtc-798	124	19	the	the	DET
ijtc-798	124	20	exchange	exchange	NOUN
ijtc-798	124	21	rate	rate	NOUN
ijtc-798	124	22	as	as	ADP
ijtc-798	124	23	a	a	DET
ijtc-798	124	24	moderating	moderate	VERB
ijtc-798	124	25	variable	variable	NOUN
ijtc-798	124	26	,	,	PUNCT
ijtc-798	124	27	the	the	DET
ijtc-798	124	28	interaction	interaction	NOUN
ijtc-798	124	29	between	between	ADP
ijtc-798	124	30	agriculture	agriculture	NOUN
ijtc-798	124	31	and	and	CCONJ
ijtc-798	124	32	the	the	DET
ijtc-798	124	33	exchange	exchange	NOUN
ijtc-798	124	34	rate	rate	NOUN
ijtc-798	124	35	is	be	AUX
ijtc-798	124	36	expected	expect	VERB
ijtc-798	124	37	to	to	PART
ijtc-798	124	38	clarify	clarify	VERB
ijtc-798	124	39	the	the	DET
ijtc-798	124	40	effect	effect	NOUN
ijtc-798	124	41	of	of	ADP
ijtc-798	124	42	the	the	DET
ijtc-798	124	43	agricultural	agricultural	ADJ
ijtc-798	124	44	sector	sector	NOUN
ijtc-798	124	45	on	on	ADP
ijtc-798	124	46	tax	tax	NOUN
ijtc-798	124	47	revenues	revenue	NOUN
ijtc-798	124	48	,	,	PUNCT
ijtc-798	124	49	before	before	ADP
ijtc-798	124	50	interacting	interact	VERB
ijtc-798	124	51	with	with	ADP
ijtc-798	124	52	the	the	DET
ijtc-798	124	53	moderating	moderate	VERB
ijtc-798	124	54	variable	variable	NOUN
ijtc-798	124	55	.	.	PUNCT
ijtc-798	125	1	in	in	ADP
ijtc-798	125	2	other	other	ADJ
ijtc-798	125	3	words	word	NOUN
ijtc-798	125	4	,	,	PUNCT
ijtc-798	125	5	the	the	DET
ijtc-798	125	6	arising	arise	VERB
ijtc-798	125	7	effect	effect	NOUN
ijtc-798	125	8	is	be	AUX
ijtc-798	125	9	similar	similar	ADJ
ijtc-798	125	10	to	to	ADP
ijtc-798	125	11	the	the	DET
ijtc-798	125	12	previous	previous	ADJ
ijtc-798	125	13	one	one	NOUN
ijtc-798	125	14	,	,	PUNCT
ijtc-798	125	15	thus	thus	ADV
ijtc-798	125	16	the	the	DET
ijtc-798	125	17	fourth	fourth	ADJ
ijtc-798	125	18	hypothesis	hypothesis	NOUN
ijtc-798	125	19	in	in	ADP
ijtc-798	125	20	this	this	DET
ijtc-798	125	21	study	study	NOUN
ijtc-798	125	22	is	be	AUX
ijtc-798	125	23	:	:	PUNCT
ijtc-798	125	24	h4	h4	NOUN
ijtc-798	125	25	:	:	PUNCT
ijtc-798	125	26	the	the	DET
ijtc-798	125	27	interaction	interaction	NOUN
ijtc-798	125	28	of	of	ADP
ijtc-798	125	29	agriculture	agriculture	NOUN
ijtc-798	125	30	and	and	CCONJ
ijtc-798	125	31	exchange	exchange	NOUN
ijtc-798	125	32	rate	rate	NOUN
ijtc-798	125	33	have	have	VERB
ijtc-798	125	34	a	a	DET
ijtc-798	125	35	positive	positive	ADJ
ijtc-798	125	36	effect	effect	NOUN
ijtc-798	125	37	on	on	ADP
ijtc-798	125	38	tax	tax	NOUN
ijtc-798	125	39	revenue	revenue	NOUN
ijtc-798	125	40	.	.	PUNCT
ijtc-798	126	1	the	the	DET
ijtc-798	126	2	effect	effect	NOUN
ijtc-798	126	3	of	of	ADP
ijtc-798	126	4	interaction	interaction	NOUN
ijtc-798	126	5	of	of	ADP
ijtc-798	126	6	manufacturing	manufacturing	NOUN
ijtc-798	126	7	and	and	CCONJ
ijtc-798	126	8	the	the	DET
ijtc-798	126	9	exchange	exchange	NOUN
ijtc-798	126	10	rate	rate	NOUN
ijtc-798	126	11	on	on	ADP
ijtc-798	126	12	tax	tax	NOUN
ijtc-798	126	13	revenue	revenue	NOUN
ijtc-798	126	14	from	from	ADP
ijtc-798	126	15	the	the	DET
ijtc-798	126	16	fourth	fourth	ADJ
ijtc-798	126	17	hypothesis	hypothesis	NOUN
ijtc-798	126	18	,	,	PUNCT
ijtc-798	126	19	the	the	DET
ijtc-798	126	20	fifth	fifth	ADJ
ijtc-798	126	21	one	one	NOUN
ijtc-798	126	22	is	be	AUX
ijtc-798	126	23	similar	similar	ADJ
ijtc-798	126	24	to	to	ADP
ijtc-798	126	25	the	the	DET
ijtc-798	126	26	fourth	fourth	ADJ
ijtc-798	126	27	one	one	NUM
ijtc-798	126	28	.	.	PUNCT
ijtc-798	127	1	h5	h5	PROPN
ijtc-798	127	2	:	:	PUNCT
ijtc-798	127	3	the	the	DET
ijtc-798	127	4	interaction	interaction	NOUN
ijtc-798	127	5	of	of	ADP
ijtc-798	127	6	manufacturing	manufacturing	NOUN
ijtc-798	127	7	and	and	CCONJ
ijtc-798	127	8	exchange	exchange	NOUN
ijtc-798	127	9	rate	rate	NOUN
ijtc-798	127	10	have	have	VERB
ijtc-798	127	11	a	a	DET
ijtc-798	127	12	positive	positive	ADJ
ijtc-798	127	13	effect	effect	NOUN
ijtc-798	127	14	on	on	ADP
ijtc-798	127	15	tax	tax	NOUN
ijtc-798	127	16	revenue	revenue	NOUN
ijtc-798	127	17	.	.	PUNCT
ijtc-798	128	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-798	128	2	agriculture	agriculture	NOUN
ijtc-798	128	3	and	and	CCONJ
ijtc-798	128	4	manufacturing	manufacturing	NOUN
ijtc-798	128	5	for	for	ADP
ijtc-798	128	6	lower	low	ADJ
ijtc-798	128	7	middle	middle	ADJ
ijtc-798	128	8	-	-	PUNCT
ijtc-798	128	9	income	income	NOUN
ijtc-798	128	10	countries	country	NOUN
ijtc-798	128	11	’	'	PUNCT
ijtc-798	128	12	tax	tax	NOUN
ijtc-798	128	13	revenue	revenue	NOUN
ijtc-798	128	14	:	:	PUNCT
ijtc-798	128	15	exchange	exchange	NOUN
ijtc-798	128	16	rate	rate	NOUN
ijtc-798	128	17	as	as	SCONJ
ijtc-798	128	18	moderating	moderate	VERB
ijtc-798	128	19	variable	variable	NOUN
ijtc-798	128	20	wulandari	wulandari	ADV
ijtc-798	128	21	and	and	CCONJ
ijtc-798	128	22	wijaya	wijaya	NOUN
ijtc-798	128	23	516	516	NUM
ijtc-798	128	24	|	|	ADV
ijtc-798	128	25	ilomata	ilomata	PROPN
ijtc-798	128	26	international	international	ADJ
ijtc-798	128	27	journal	journal	NOUN
ijtc-798	128	28	of	of	ADP
ijtc-798	128	29	tax	tax	PROPN
ijtc-798	128	30	&	&	CCONJ
ijtc-798	128	31	accounting	account	VERB
ijtc-798	128	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-798	128	33	results	result	NOUN
ijtc-798	128	34	and	and	CCONJ
ijtc-798	128	35	discussions	discussion	NOUN
ijtc-798	128	36	based	base	VERB
ijtc-798	128	37	on	on	ADP
ijtc-798	128	38	the	the	DET
ijtc-798	128	39	data	datum	NOUN
ijtc-798	128	40	collected	collect	VERB
ijtc-798	128	41	in	in	ADP
ijtc-798	128	42	this	this	DET
ijtc-798	128	43	study	study	NOUN
ijtc-798	128	44	,	,	PUNCT
ijtc-798	128	45	tax	tax	NOUN
ijtc-798	128	46	revenue	revenue	NOUN
ijtc-798	128	47	,	,	PUNCT
ijtc-798	128	48	agriculture	agriculture	NOUN
ijtc-798	128	49	,	,	PUNCT
ijtc-798	128	50	and	and	CCONJ
ijtc-798	128	51	manufacturing	manufacturing	NOUN
ijtc-798	128	52	have	have	VERB
ijtc-798	128	53	higher	high	ADJ
ijtc-798	128	54	average	average	ADJ
ijtc-798	128	55	values	value	NOUN
ijtc-798	128	56	than	than	ADP
ijtc-798	128	57	the	the	DET
ijtc-798	128	58	standard	standard	ADJ
ijtc-798	128	59	deviation	deviation	NOUN
ijtc-798	128	60	.	.	PUNCT
ijtc-798	129	1	it	it	PRON
ijtc-798	129	2	indicates	indicate	VERB
ijtc-798	129	3	that	that	SCONJ
ijtc-798	129	4	the	the	DET
ijtc-798	129	5	distribution	distribution	NOUN
ijtc-798	129	6	of	of	ADP
ijtc-798	129	7	independent	independent	ADJ
ijtc-798	129	8	variables	variable	NOUN
ijtc-798	129	9	and	and	CCONJ
ijtc-798	129	10	the	the	DET
ijtc-798	129	11	dependent	dependent	ADJ
ijtc-798	129	12	variable	variable	NOUN
ijtc-798	129	13	is	be	AUX
ijtc-798	129	14	even	even	ADV
ijtc-798	129	15	.	.	PUNCT
ijtc-798	130	1	in	in	ADP
ijtc-798	130	2	contrast	contrast	NOUN
ijtc-798	130	3	,	,	PUNCT
ijtc-798	130	4	the	the	DET
ijtc-798	130	5	moderating	moderate	VERB
ijtc-798	130	6	variable	variable	NOUN
ijtc-798	130	7	of	of	ADP
ijtc-798	130	8	the	the	DET
ijtc-798	130	9	exchange	exchange	NOUN
ijtc-798	130	10	rate	rate	NOUN
ijtc-798	130	11	-the	-the	DET
ijtc-798	130	12	interaction	interaction	NOUN
ijtc-798	130	13	variable	variable	NOUN
ijtc-798	130	14	between	between	ADP
ijtc-798	130	15	agriculture	agriculture	NOUN
ijtc-798	130	16	and	and	CCONJ
ijtc-798	130	17	the	the	DET
ijtc-798	130	18	exchange	exchange	NOUN
ijtc-798	130	19	rateas	ratea	NOUN
ijtc-798	130	20	well	well	ADV
ijtc-798	130	21	as	as	ADP
ijtc-798	130	22	the	the	DET
ijtc-798	130	23	interaction	interaction	NOUN
ijtc-798	130	24	variable	variable	NOUN
ijtc-798	130	25	between	between	ADP
ijtc-798	130	26	manufacturing	manufacturing	NOUN
ijtc-798	130	27	and	and	CCONJ
ijtc-798	130	28	the	the	DET
ijtc-798	130	29	exchange	exchange	NOUN
ijtc-798	130	30	rate	rate	NOUN
ijtc-798	130	31	indicate	indicate	VERB
ijtc-798	130	32	higher	high	ADJ
ijtc-798	130	33	standard	standard	ADJ
ijtc-798	130	34	deviation	deviation	NOUN
ijtc-798	130	35	than	than	ADP
ijtc-798	130	36	the	the	DET
ijtc-798	130	37	average	average	ADJ
ijtc-798	130	38	value	value	NOUN
ijtc-798	130	39	.	.	PUNCT
ijtc-798	131	1	it	it	PRON
ijtc-798	131	2	shows	show	VERB
ijtc-798	131	3	that	that	SCONJ
ijtc-798	131	4	the	the	DET
ijtc-798	131	5	data	data	NOUN
ijtc-798	131	6	distribution	distribution	NOUN
ijtc-798	131	7	of	of	ADP
ijtc-798	131	8	the	the	DET
ijtc-798	131	9	moderating	moderate	VERB
ijtc-798	131	10	variable	variable	NOUN
ijtc-798	131	11	and	and	CCONJ
ijtc-798	131	12	the	the	DET
ijtc-798	131	13	interaction	interaction	NOUN
ijtc-798	131	14	variable	variable	NOUN
ijtc-798	131	15	is	be	AUX
ijtc-798	131	16	not	not	PART
ijtc-798	131	17	even	even	ADV
ijtc-798	131	18	.	.	PUNCT
ijtc-798	132	1	in	in	ADP
ijtc-798	132	2	addition	addition	NOUN
ijtc-798	132	3	,	,	PUNCT
ijtc-798	132	4	the	the	DET
ijtc-798	132	5	analysis	analysis	NOUN
ijtc-798	132	6	of	of	ADP
ijtc-798	132	7	the	the	DET
ijtc-798	132	8	data	data	NOUN
ijtc-798	132	9	distribution	distribution	NOUN
ijtc-798	132	10	in	in	ADP
ijtc-798	132	11	all	all	DET
ijtc-798	132	12	variables	variable	NOUN
ijtc-798	132	13	can	can	AUX
ijtc-798	132	14	also	also	ADV
ijtc-798	132	15	be	be	AUX
ijtc-798	132	16	seen	see	VERB
ijtc-798	132	17	from	from	ADP
ijtc-798	132	18	the	the	DET
ijtc-798	132	19	range	range	NOUN
ijtc-798	132	20	between	between	ADP
ijtc-798	132	21	the	the	DET
ijtc-798	132	22	average	average	ADJ
ijtc-798	132	23	value	value	NOUN
ijtc-798	132	24	and	and	CCONJ
ijtc-798	132	25	the	the	DET
ijtc-798	132	26	minimum	minimum	ADJ
ijtc-798	132	27	value	value	NOUN
ijtc-798	132	28	and	and	CCONJ
ijtc-798	132	29	the	the	DET
ijtc-798	132	30	range	range	NOUN
ijtc-798	132	31	between	between	ADP
ijtc-798	132	32	the	the	DET
ijtc-798	132	33	average	average	ADJ
ijtc-798	132	34	value	value	NOUN
ijtc-798	132	35	and	and	CCONJ
ijtc-798	132	36	the	the	DET
ijtc-798	132	37	maximum	maximum	ADJ
ijtc-798	132	38	value	value	NOUN
ijtc-798	132	39	.	.	PUNCT
ijtc-798	133	1	the	the	DET
ijtc-798	133	2	independent	independent	ADJ
ijtc-798	133	3	variables	variable	NOUN
ijtc-798	133	4	and	and	CCONJ
ijtc-798	133	5	all	all	DET
ijtc-798	133	6	dependent	dependent	ADJ
ijtc-798	133	7	variables	variable	NOUN
ijtc-798	133	8	have	have	AUX
ijtc-798	133	9	balanced	balance	VERB
ijtc-798	133	10	ranges	range	NOUN
ijtc-798	133	11	between	between	ADP
ijtc-798	133	12	the	the	DET
ijtc-798	133	13	average	average	ADJ
ijtc-798	133	14	values	value	NOUN
ijtc-798	133	15	and	and	CCONJ
ijtc-798	133	16	their	their	PRON
ijtc-798	133	17	minimum	minimum	ADJ
ijtc-798	133	18	and	and	CCONJ
ijtc-798	133	19	maximum	maximum	ADJ
ijtc-798	133	20	values	value	NOUN
ijtc-798	133	21	.	.	PUNCT
ijtc-798	134	1	conversely	conversely	ADV
ijtc-798	134	2	,	,	PUNCT
ijtc-798	134	3	the	the	DET
ijtc-798	134	4	moderating	moderate	VERB
ijtc-798	134	5	variable	variable	NOUN
ijtc-798	134	6	and	and	CCONJ
ijtc-798	134	7	all	all	DET
ijtc-798	134	8	interaction	interaction	NOUN
ijtc-798	134	9	variables	variable	NOUN
ijtc-798	134	10	have	have	VERB
ijtc-798	134	11	an	an	DET
ijtc-798	134	12	unequal	unequal	ADJ
ijtc-798	134	13	range	range	NOUN
ijtc-798	134	14	between	between	ADP
ijtc-798	134	15	the	the	DET
ijtc-798	134	16	average	average	ADJ
ijtc-798	134	17	value	value	NOUN
ijtc-798	134	18	and	and	CCONJ
ijtc-798	134	19	the	the	DET
ijtc-798	134	20	minimum	minimum	ADJ
ijtc-798	134	21	and	and	CCONJ
ijtc-798	134	22	maximum	maximum	ADJ
ijtc-798	134	23	values	value	NOUN
ijtc-798	134	24	.	.	PUNCT
ijtc-798	135	1	these	these	DET
ijtc-798	135	2	results	result	NOUN
ijtc-798	135	3	indicate	indicate	VERB
ijtc-798	135	4	that	that	SCONJ
ijtc-798	135	5	the	the	DET
ijtc-798	135	6	independent	independent	ADJ
ijtc-798	135	7	variables	variable	NOUN
ijtc-798	135	8	and	and	CCONJ
ijtc-798	135	9	dependent	dependent	ADJ
ijtc-798	135	10	variable	variable	NOUN
ijtc-798	135	11	used	use	VERB
ijtc-798	135	12	in	in	ADP
ijtc-798	135	13	this	this	DET
ijtc-798	135	14	study	study	NOUN
ijtc-798	135	15	show	show	VERB
ijtc-798	135	16	an	an	DET
ijtc-798	135	17	adequate	adequate	ADJ
ijtc-798	135	18	data	datum	NOUN
ijtc-798	135	19	distribution	distribution	NOUN
ijtc-798	135	20	.	.	PUNCT
ijtc-798	136	1	table	table	NOUN
ijtc-798	136	2	4	4	NUM
ijtc-798	136	3	descriptive	descriptive	ADJ
ijtc-798	136	4	statistics	statistic	NOUN
ijtc-798	136	5	results	result	NOUN
ijtc-798	136	6	variables	variable	NOUN
ijtc-798	136	7	mean	mean	VERB
ijtc-798	136	8	std	std	X
ijtc-798	136	9	.	.	PROPN
ijtc-798	136	10	dev	dev	PROPN
ijtc-798	136	11	.	.	PUNCT
ijtc-798	136	12	min	min	PROPN
ijtc-798	136	13	.	.	PROPN
ijtc-798	136	14	max	max	PROPN
ijtc-798	136	15	.	.	PUNCT
ijtc-798	137	1	tax	tax	NOUN
ijtc-798	137	2	11,94785	11,94785	NUM
ijtc-798	137	3	3,700713	3,700713	NUM
ijtc-798	137	4	3,992409	3,992409	NUM
ijtc-798	137	5	22,97874	22,97874	NUM
ijtc-798	137	6	agri	agri	NOUN
ijtc-798	137	7	19,59085	19,59085	NUM
ijtc-798	137	8	7,14201	7,14201	NUM
ijtc-798	137	9	8,820324	8,820324	PROPN
ijtc-798	137	10	34,55732	34,55732	NUM
ijtc-798	137	11	ind	ind	NOUN
ijtc-798	137	12	29,988	29,988	NUM
ijtc-798	137	13	11,02727	11,02727	NUM
ijtc-798	137	14	5,049626	5,049626	NUM
ijtc-798	138	1	48,06075	48,06075	NUM
ijtc-798	138	2	exch	exch	PROPN
ijtc-798	138	3	6.759,704	6.759,704	NOUN
ijtc-798	138	4	7.457,763	7.457,763	NOUN
ijtc-798	138	5	1	1	NUM
ijtc-798	139	1	23.050,24	23.050,24	NUM
ijtc-798	139	2	agri*exch	agri*exch	NOUN
ijtc-798	139	3	122.590,3	122.590,3	NUM
ijtc-798	139	4	128.883,5	128.883,5	NUM
ijtc-798	139	5	14,18536	14,18536	NOUN
ijtc-798	140	1	401.329,7	401.329,7	NUM
ijtc-798	140	2	ind*exch	ind*exch	NOUN
ijtc-798	141	1	247.392,3	247.392,3	NUM
ijtc-798	141	2	274.593,1	274.593,1	NUM
ijtc-798	141	3	5,049626	5,049626	NUM
ijtc-798	141	4	794.995,1	794.995,1	NUM
ijtc-798	141	5	fdi	fdi	NOUN
ijtc-798	141	6	4,251471	4,251471	ADJ
ijtc-798	141	7	3,737957	3,737957	NOUN
ijtc-798	141	8	-0,2542563	-0,2542563	PROPN
ijtc-798	141	9	14,14573	14,14573	NUM
ijtc-798	141	10	source	source	NOUN
ijtc-798	141	11	:	:	PUNCT
ijtc-798	141	12	processed	process	VERB
ijtc-798	141	13	by	by	ADP
ijtc-798	141	14	using	use	VERB
ijtc-798	141	15	stata	stata	NOUN
ijtc-798	141	16	application	application	NOUN
ijtc-798	141	17	the	the	DET
ijtc-798	141	18	classical	classical	ADJ
ijtc-798	141	19	assumptions	assumption	NOUN
ijtc-798	141	20	tests	test	NOUN
ijtc-798	141	21	demonstrates	demonstrate	VERB
ijtc-798	141	22	that	that	SCONJ
ijtc-798	141	23	the	the	DET
ijtc-798	141	24	model	model	NOUN
ijtc-798	141	25	passes	pass	VERB
ijtc-798	141	26	the	the	DET
ijtc-798	141	27	heteroscedasticity	heteroscedasticity	NOUN
ijtc-798	141	28	test	test	NOUN
ijtc-798	141	29	and	and	CCONJ
ijtc-798	141	30	the	the	DET
ijtc-798	141	31	autocorrelation	autocorrelation	NOUN
ijtc-798	141	32	test	test	NOUN
ijtc-798	141	33	,	,	PUNCT
ijtc-798	141	34	but	but	CCONJ
ijtc-798	141	35	it	it	PRON
ijtc-798	141	36	fails	fail	VERB
ijtc-798	141	37	to	to	PART
ijtc-798	141	38	pass	pass	VERB
ijtc-798	141	39	the	the	DET
ijtc-798	141	40	normality	normality	NOUN
ijtc-798	141	41	test	test	NOUN
ijtc-798	141	42	and	and	CCONJ
ijtc-798	141	43	the	the	DET
ijtc-798	141	44	multicollinearity	multicollinearity	NOUN
ijtc-798	141	45	test	test	NOUN
ijtc-798	141	46	.	.	PUNCT
ijtc-798	142	1	in	in	ADP
ijtc-798	142	2	other	other	ADJ
ijtc-798	142	3	words	word	NOUN
ijtc-798	142	4	,	,	PUNCT
ijtc-798	142	5	the	the	DET
ijtc-798	142	6	variance	variance	NOUN
ijtc-798	142	7	of	of	ADP
ijtc-798	142	8	the	the	DET
ijtc-798	142	9	data	datum	NOUN
ijtc-798	142	10	of	of	ADP
ijtc-798	142	11	the	the	DET
ijtc-798	142	12	model	model	NOUN
ijtc-798	142	13	is	be	AUX
ijtc-798	142	14	homogeneous	homogeneous	ADJ
ijtc-798	142	15	(	(	PUNCT
ijtc-798	142	16	the	the	DET
ijtc-798	142	17	model	model	NOUN
ijtc-798	142	18	is	be	AUX
ijtc-798	142	19	free	free	ADJ
ijtc-798	142	20	from	from	ADP
ijtc-798	142	21	the	the	DET
ijtc-798	142	22	heteroscedasticity	heteroscedasticity	NOUN
ijtc-798	142	23	assumption	assumption	NOUN
ijtc-798	142	24	)	)	PUNCT
ijtc-798	142	25	and	and	CCONJ
ijtc-798	142	26	the	the	DET
ijtc-798	142	27	value	value	NOUN
ijtc-798	142	28	of	of	ADP
ijtc-798	142	29	the	the	DET
ijtc-798	142	30	variable	variable	NOUN
ijtc-798	142	31	at	at	ADP
ijtc-798	142	32	t	t	PROPN
ijtc-798	142	33	-	-	PUNCT
ijtc-798	142	34	time	time	NOUN
ijtc-798	142	35	is	be	AUX
ijtc-798	142	36	not	not	PART
ijtc-798	142	37	correlated	correlate	VERB
ijtc-798	142	38	with	with	ADP
ijtc-798	142	39	the	the	DET
ijtc-798	142	40	variable	variable	NOUN
ijtc-798	142	41	at	at	ADP
ijtc-798	142	42	t-1	t-1	PROPN
ijtc-798	142	43	time	time	NOUN
ijtc-798	142	44	(	(	PUNCT
ijtc-798	142	45	the	the	DET
ijtc-798	142	46	model	model	NOUN
ijtc-798	142	47	is	be	AUX
ijtc-798	142	48	free	free	ADJ
ijtc-798	142	49	from	from	ADP
ijtc-798	142	50	the	the	DET
ijtc-798	142	51	autocorrelation	autocorrelation	NOUN
ijtc-798	142	52	assumption	assumption	NOUN
ijtc-798	142	53	)	)	PUNCT
ijtc-798	142	54	.	.	PUNCT
ijtc-798	143	1	however	however	ADV
ijtc-798	143	2	,	,	PUNCT
ijtc-798	143	3	the	the	DET
ijtc-798	143	4	data	datum	NOUN
ijtc-798	143	5	are	be	AUX
ijtc-798	143	6	not	not	PART
ijtc-798	143	7	normally	normally	ADV
ijtc-798	143	8	distributed	distribute	VERB
ijtc-798	143	9	(	(	PUNCT
ijtc-798	143	10	the	the	DET
ijtc-798	143	11	model	model	NOUN
ijtc-798	143	12	is	be	AUX
ijtc-798	143	13	not	not	PART
ijtc-798	143	14	free	free	ADJ
ijtc-798	143	15	from	from	ADP
ijtc-798	143	16	the	the	DET
ijtc-798	143	17	normality	normality	NOUN
ijtc-798	143	18	assumption	assumption	NOUN
ijtc-798	143	19	)	)	PUNCT
ijtc-798	143	20	and	and	CCONJ
ijtc-798	143	21	there	there	PRON
ijtc-798	143	22	is	be	VERB
ijtc-798	143	23	a	a	DET
ijtc-798	143	24	correlation	correlation	NOUN
ijtc-798	143	25	between	between	ADP
ijtc-798	143	26	variables	variable	NOUN
ijtc-798	143	27	(	(	PUNCT
ijtc-798	143	28	the	the	DET
ijtc-798	143	29	model	model	NOUN
ijtc-798	143	30	is	be	AUX
ijtc-798	143	31	not	not	PART
ijtc-798	143	32	free	free	ADJ
ijtc-798	143	33	from	from	ADP
ijtc-798	143	34	the	the	DET
ijtc-798	143	35	multicollinearity	multicollinearity	NOUN
ijtc-798	143	36	assumption	assumption	NOUN
ijtc-798	143	37	)	)	PUNCT
ijtc-798	143	38	.	.	PUNCT
ijtc-798	144	1	table	table	NOUN
ijtc-798	144	2	5	5	NUM
ijtc-798	144	3	classical	classical	ADJ
ijtc-798	144	4	assumptions	assumption	NOUN
ijtc-798	144	5	test	test	NOUN
ijtc-798	144	6	results	result	VERB
ijtc-798	144	7	classic	classic	ADJ
ijtc-798	144	8	assumptions	assumption	NOUN
ijtc-798	144	9	tests	test	NOUN
ijtc-798	144	10	results	result	VERB
ijtc-798	144	11	interpretation	interpretation	NOUN
ijtc-798	144	12	normality	normality	NOUN
ijtc-798	144	13	prob	prob	PROPN
ijtc-798	144	14	>	>	PROPN
ijtc-798	144	15	chi2	chi2	PROPN
ijtc-798	144	16	=	=	X
ijtc-798	145	1	0,0000	0,0000	PROPN
ijtc-798	145	2	<	<	X
ijtc-798	145	3	α	α	X
ijtc-798	145	4	=	=	SYM
ijtc-798	145	5	5	5	NUM
ijtc-798	145	6	%	%	NOUN
ijtc-798	145	7	h0	h0	NOUN
ijtc-798	145	8	is	be	AUX
ijtc-798	145	9	rejected	reject	VERB
ijtc-798	145	10	;	;	PUNCT
ijtc-798	145	11	data	datum	NOUN
ijtc-798	145	12	is	be	AUX
ijtc-798	145	13	not	not	PART
ijtc-798	145	14	distributed	distribute	VERB
ijtc-798	145	15	normally	normally	ADV
ijtc-798	145	16	heteroscedasticity	heteroscedasticity	NOUN
ijtc-798	145	17	prob	prob	PROPN
ijtc-798	145	18	>	>	PROPN
ijtc-798	145	19	chi2	chi2	NOUN
ijtc-798	145	20	=	=	X
ijtc-798	145	21	0,5914	0,5914	PROPN
ijtc-798	145	22	>	>	X
ijtc-798	146	1	α	α	X
ijtc-798	146	2	=	=	SYM
ijtc-798	146	3	5	5	NUM
ijtc-798	146	4	%	%	NOUN
ijtc-798	146	5	h0≠	h0≠	NOUN
ijtc-798	146	6	is	be	AUX
ijtc-798	146	7	not	not	PART
ijtc-798	146	8	rejected	reject	VERB
ijtc-798	146	9	;	;	PUNCT
ijtc-798	146	10	the	the	DET
ijtc-798	146	11	model	model	NOUN
ijtc-798	146	12	is	be	AUX
ijtc-798	146	13	free	free	ADJ
ijtc-798	146	14	from	from	ADP
ijtc-798	146	15	heteroscedasticity	heteroscedasticity	PROPN
ijtc-798	146	16	assumption	assumption	NOUN
ijtc-798	146	17	(	(	PUNCT
ijtc-798	146	18	homogeneous	homogeneous	ADJ
ijtc-798	146	19	data	datum	NOUN
ijtc-798	146	20	variants	variant	NOUN
ijtc-798	146	21	)	)	PUNCT
ijtc-798	146	22	multicollinearity	multicollinearity	NOUN
ijtc-798	146	23	vif	vif	NOUN
ijtc-798	146	24	=	=	NOUN
ijtc-798	146	25	46,95	46,95	NUM
ijtc-798	146	26	>	>	SYM
ijtc-798	146	27	10	10	NUM
ijtc-798	146	28	h0	h0	NOUN
ijtc-798	146	29	is	be	AUX
ijtc-798	146	30	rejected	reject	VERB
ijtc-798	146	31	;	;	PUNCT
ijtc-798	146	32	the	the	DET
ijtc-798	146	33	model	model	NOUN
ijtc-798	146	34	contains	contain	VERB
ijtc-798	146	35	multicollinearity	multicollinearity	NOUN
ijtc-798	146	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-798	146	37	agriculture	agriculture	NOUN
ijtc-798	146	38	and	and	CCONJ
ijtc-798	146	39	manufacturing	manufacturing	NOUN
ijtc-798	146	40	for	for	ADP
ijtc-798	146	41	lower	low	ADJ
ijtc-798	146	42	middle	middle	ADJ
ijtc-798	146	43	-	-	PUNCT
ijtc-798	146	44	income	income	NOUN
ijtc-798	146	45	countries	country	NOUN
ijtc-798	146	46	’	'	PUNCT
ijtc-798	146	47	tax	tax	NOUN
ijtc-798	146	48	revenue	revenue	NOUN
ijtc-798	146	49	:	:	PUNCT
ijtc-798	146	50	exchange	exchange	NOUN
ijtc-798	146	51	rate	rate	NOUN
ijtc-798	146	52	as	as	ADP
ijtc-798	146	53	moderating	moderate	VERB
ijtc-798	146	54	variable	variable	NOUN
ijtc-798	146	55	wulandari	wulandari	ADV
ijtc-798	146	56	and	and	CCONJ
ijtc-798	146	57	wijaya	wijaya	NOUN
ijtc-798	146	58	517	517	NUM
ijtc-798	146	59	|	|	ADV
ijtc-798	146	60	ilomata	ilomata	PROPN
ijtc-798	146	61	international	international	ADJ
ijtc-798	146	62	journal	journal	NOUN
ijtc-798	146	63	of	of	ADP
ijtc-798	146	64	tax	tax	PROPN
ijtc-798	146	65	&	&	CCONJ
ijtc-798	146	66	accounting	account	VERB
ijtc-798	146	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	146	68	autocorrelation	autocorrelation	NOUN
ijtc-798	146	69	prob	prob	NOUN
ijtc-798	146	70	>	>	NOUN
ijtc-798	146	71	chi2	chi2	PROPN
ijtc-798	146	72	=	=	SYM
ijtc-798	146	73	0,0545	0,0545	PROPN
ijtc-798	146	74	>	>	X
ijtc-798	146	75	α	α	X
ijtc-798	146	76	=	=	SYM
ijtc-798	146	77	5	5	NUM
ijtc-798	146	78	%	%	NOUN
ijtc-798	146	79	h0	h0	NOUN
ijtc-798	146	80	is	be	AUX
ijtc-798	146	81	not	not	PART
ijtc-798	146	82	rejected	reject	VERB
ijtc-798	146	83	;	;	PUNCT
ijtc-798	146	84	the	the	DET
ijtc-798	146	85	model	model	NOUN
ijtc-798	146	86	is	be	AUX
ijtc-798	146	87	free	free	ADJ
ijtc-798	146	88	from	from	ADP
ijtc-798	146	89	autocorrelation	autocorrelation	NOUN
ijtc-798	146	90	assumption	assumption	NOUN
ijtc-798	146	91	source	source	NOUN
ijtc-798	146	92	:	:	PUNCT
ijtc-798	146	93	processed	process	VERB
ijtc-798	146	94	by	by	ADP
ijtc-798	146	95	using	use	VERB
ijtc-798	146	96	stata	stata	NOUN
ijtc-798	146	97	application	application	NOUN
ijtc-798	146	98	hence	hence	ADV
ijtc-798	146	99	,	,	PUNCT
ijtc-798	146	100	to	to	PART
ijtc-798	146	101	determine	determine	VERB
ijtc-798	146	102	the	the	DET
ijtc-798	146	103	best	good	ADJ
ijtc-798	146	104	regression	regression	NOUN
ijtc-798	146	105	model	model	NOUN
ijtc-798	146	106	,	,	PUNCT
ijtc-798	146	107	the	the	DET
ijtc-798	146	108	chow	chow	PROPN
ijtc-798	146	109	likelihood	likelihood	NOUN
ijtc-798	146	110	test	test	NOUN
ijtc-798	146	111	,	,	PUNCT
ijtc-798	146	112	the	the	DET
ijtc-798	146	113	lagrange	lagrange	NOUN
ijtc-798	146	114	multiplier	multiplier	ADV
ijtc-798	146	115	breusch	breusch	PROPN
ijtc-798	146	116	pagan	pagan	VERB
ijtc-798	146	117	test	test	NOUN
ijtc-798	146	118	,	,	PUNCT
ijtc-798	146	119	and	and	CCONJ
ijtc-798	146	120	the	the	DET
ijtc-798	146	121	hausman	hausman	ADJ
ijtc-798	146	122	test	test	NOUN
ijtc-798	146	123	are	be	AUX
ijtc-798	146	124	conducted	conduct	VERB
ijtc-798	146	125	.	.	PUNCT
ijtc-798	147	1	the	the	DET
ijtc-798	147	2	results	result	NOUN
ijtc-798	147	3	of	of	ADP
ijtc-798	147	4	the	the	DET
ijtc-798	147	5	tests	test	NOUN
ijtc-798	147	6	indicate	indicate	VERB
ijtc-798	147	7	that	that	SCONJ
ijtc-798	147	8	the	the	DET
ijtc-798	147	9	best	good	ADJ
ijtc-798	147	10	model	model	NOUN
ijtc-798	147	11	is	be	AUX
ijtc-798	147	12	the	the	DET
ijtc-798	147	13	fixed	fixed	ADJ
ijtc-798	147	14	effect	effect	NOUN
ijtc-798	147	15	model	model	NOUN
ijtc-798	147	16	with	with	ADP
ijtc-798	147	17	details	detail	NOUN
ijtc-798	147	18	as	as	SCONJ
ijtc-798	147	19	follows	follow	VERB
ijtc-798	147	20	:	:	PUNCT
ijtc-798	147	21	table	table	NOUN
ijtc-798	147	22	6	6	NUM
ijtc-798	147	23	the	the	DET
ijtc-798	147	24	best	good	ADJ
ijtc-798	147	25	model	model	NOUN
ijtc-798	147	26	selection	selection	NOUN
ijtc-798	147	27	tests	test	NOUN
ijtc-798	147	28	results	result	VERB
ijtc-798	147	29	tests	test	VERB
ijtc-798	147	30	hasil	hasil	PROPN
ijtc-798	147	31	the	the	DET
ijtc-798	147	32	chosen	choose	VERB
ijtc-798	147	33	models	model	NOUN
ijtc-798	147	34	chow	chow	PROPN
ijtc-798	147	35	likelihood	likelihood	PROPN
ijtc-798	147	36	test	test	NOUN
ijtc-798	147	37	prob	prob	PROPN
ijtc-798	147	38	>	>	PROPN
ijtc-798	148	1	f	f	PROPN
ijtc-798	148	2	=	=	SYM
ijtc-798	148	3	0,0000	0,0000	PROPN
ijtc-798	148	4	<	<	X
ijtc-798	149	1	α	α	X
ijtc-798	149	2	=	=	SYM
ijtc-798	149	3	5	5	NUM
ijtc-798	149	4	%	%	NOUN
ijtc-798	149	5	fixed	fix	VERB
ijtc-798	149	6	effect	effect	NOUN
ijtc-798	149	7	model	model	NOUN
ijtc-798	149	8	lagrange	lagrange	PROPN
ijtc-798	149	9	multiplier	multipli	ADJ
ijtc-798	149	10	breusch	breusch	PROPN
ijtc-798	149	11	pagan	pagan	PROPN
ijtc-798	149	12	test	test	PROPN
ijtc-798	149	13	prob	prob	PROPN
ijtc-798	149	14	>	>	PROPN
ijtc-798	149	15	chibar2	chibar2	X
ijtc-798	149	16	=	=	SYM
ijtc-798	150	1	1,0000	1,0000	NUM
ijtc-798	150	2	>	>	PUNCT
ijtc-798	150	3	α	α	X
ijtc-798	150	4	=	=	SYM
ijtc-798	150	5	5	5	NUM
ijtc-798	150	6	%	%	NOUN
ijtc-798	150	7	common	common	ADJ
ijtc-798	150	8	effect	effect	NOUN
ijtc-798	150	9	model	model	PROPN
ijtc-798	150	10	hausman	hausman	PROPN
ijtc-798	150	11	test	test	PROPN
ijtc-798	150	12	prob	prob	PROPN
ijtc-798	150	13	>	>	PROPN
ijtc-798	150	14	chi2	chi2	PROPN
ijtc-798	150	15	=	=	SYM
ijtc-798	151	1	0,0001	0,0001	PROPN
ijtc-798	151	2	<	<	X
ijtc-798	151	3	α	α	X
ijtc-798	151	4	=	=	SYM
ijtc-798	151	5	5	5	NUM
ijtc-798	151	6	%	%	NOUN
ijtc-798	151	7	fixed	fix	VERB
ijtc-798	151	8	effect	effect	PROPN
ijtc-798	151	9	model	model	NOUN
ijtc-798	151	10	source	source	NOUN
ijtc-798	151	11	:	:	PUNCT
ijtc-798	151	12	processed	process	VERB
ijtc-798	151	13	by	by	ADP
ijtc-798	151	14	using	use	VERB
ijtc-798	151	15	stata	stata	NOUN
ijtc-798	151	16	application	application	NOUN
ijtc-798	151	17	the	the	DET
ijtc-798	151	18	fixed	fix	VERB
ijtc-798	151	19	effect	effect	NOUN
ijtc-798	151	20	model	model	NOUN
ijtc-798	151	21	shows	show	VERB
ijtc-798	151	22	the	the	DET
ijtc-798	151	23	overall	overall	ADJ
ijtc-798	151	24	r	r	NOUN
ijtc-798	151	25	-	-	PUNCT
ijtc-798	151	26	squared	square	VERB
ijtc-798	151	27	of	of	ADP
ijtc-798	151	28	0.5293	0.5293	NUM
ijtc-798	151	29	which	which	PRON
ijtc-798	151	30	indicates	indicate	VERB
ijtc-798	151	31	that	that	SCONJ
ijtc-798	151	32	the	the	DET
ijtc-798	151	33	independent	independent	ADJ
ijtc-798	151	34	variables	variable	NOUN
ijtc-798	151	35	of	of	ADP
ijtc-798	151	36	agriculture	agriculture	NOUN
ijtc-798	151	37	and	and	CCONJ
ijtc-798	151	38	manufacturing	manufacturing	NOUN
ijtc-798	151	39	affect	affect	VERB
ijtc-798	151	40	the	the	DET
ijtc-798	151	41	dependent	dependent	ADJ
ijtc-798	151	42	variable	variable	NOUN
ijtc-798	151	43	of	of	ADP
ijtc-798	151	44	tax	tax	NOUN
ijtc-798	151	45	revenue	revenue	NOUN
ijtc-798	151	46	by	by	ADP
ijtc-798	151	47	52.93	52.93	NUM
ijtc-798	151	48	%	%	NOUN
ijtc-798	151	49	.	.	PUNCT
ijtc-798	152	1	other	other	ADJ
ijtc-798	152	2	independent	independent	ADJ
ijtc-798	152	3	variables	variable	NOUN
ijtc-798	152	4	that	that	PRON
ijtc-798	152	5	are	be	AUX
ijtc-798	152	6	not	not	PART
ijtc-798	152	7	included	include	VERB
ijtc-798	152	8	in	in	ADP
ijtc-798	152	9	the	the	DET
ijtc-798	152	10	study	study	NOUN
ijtc-798	152	11	model	model	NOUN
ijtc-798	152	12	only	only	ADV
ijtc-798	152	13	affect	affect	VERB
ijtc-798	152	14	the	the	DET
ijtc-798	152	15	dependent	dependent	ADJ
ijtc-798	152	16	variable	variable	NOUN
ijtc-798	152	17	by	by	ADP
ijtc-798	152	18	47.07	47.07	NUM
ijtc-798	152	19	%	%	NOUN
ijtc-798	152	20	.	.	PUNCT
ijtc-798	153	1	the	the	DET
ijtc-798	153	2	data	datum	NOUN
ijtc-798	153	3	which	which	PRON
ijtc-798	153	4	are	be	AUX
ijtc-798	153	5	not	not	PART
ijtc-798	153	6	distributed	distribute	VERB
ijtc-798	153	7	normally	normally	ADV
ijtc-798	153	8	in	in	ADP
ijtc-798	153	9	accordance	accordance	NOUN
ijtc-798	153	10	to	to	ADP
ijtc-798	153	11	the	the	DET
ijtc-798	153	12	results	result	NOUN
ijtc-798	153	13	of	of	ADP
ijtc-798	153	14	the	the	DET
ijtc-798	153	15	normality	normality	NOUN
ijtc-798	153	16	assumption	assumption	NOUN
ijtc-798	153	17	test	test	NOUN
ijtc-798	153	18	are	be	AUX
ijtc-798	153	19	ignored	ignore	VERB
ijtc-798	153	20	because	because	SCONJ
ijtc-798	153	21	basically	basically	ADV
ijtc-798	153	22	the	the	DET
ijtc-798	153	23	normality	normality	NOUN
ijtc-798	153	24	assumption	assumption	NOUN
ijtc-798	153	25	test	test	NOUN
ijtc-798	153	26	on	on	ADP
ijtc-798	153	27	panel	panel	NOUN
ijtc-798	153	28	data	datum	NOUN
ijtc-798	153	29	can	can	AUX
ijtc-798	153	30	be	be	AUX
ijtc-798	153	31	taken	take	VERB
ijtc-798	153	32	away	away	ADV
ijtc-798	153	33	(	(	PUNCT
ijtc-798	153	34	kusumaningtyas	kusumaningtyas	NOUN
ijtc-798	153	35	et	et	PROPN
ijtc-798	153	36	al	al	PROPN
ijtc-798	153	37	.	.	PROPN
ijtc-798	153	38	,	,	PUNCT
ijtc-798	153	39	2022	2022	NUM
ijtc-798	153	40	)	)	PUNCT
ijtc-798	153	41	.	.	PUNCT
ijtc-798	154	1	however	however	ADV
ijtc-798	154	2	,	,	PUNCT
ijtc-798	154	3	to	to	PART
ijtc-798	154	4	overcome	overcome	VERB
ijtc-798	154	5	the	the	DET
ijtc-798	154	6	multicollinearity	multicollinearity	NOUN
ijtc-798	154	7	in	in	ADP
ijtc-798	154	8	the	the	DET
ijtc-798	154	9	data	datum	NOUN
ijtc-798	154	10	,	,	PUNCT
ijtc-798	154	11	the	the	DET
ijtc-798	154	12	ridge	ridge	NOUN
ijtc-798	154	13	regression	regression	NOUN
ijtc-798	154	14	model	model	NOUN
ijtc-798	154	15	is	be	AUX
ijtc-798	154	16	used	use	VERB
ijtc-798	154	17	.	.	PUNCT
ijtc-798	155	1	this	this	PRON
ijtc-798	155	2	is	be	AUX
ijtc-798	155	3	in	in	ADP
ijtc-798	155	4	line	line	NOUN
ijtc-798	155	5	with	with	ADP
ijtc-798	155	6	suyono	suyono	NOUN
ijtc-798	155	7	(	(	PUNCT
ijtc-798	155	8	2018	2018	NUM
ijtc-798	155	9	)	)	PUNCT
ijtc-798	155	10	who	who	PRON
ijtc-798	155	11	stated	state	VERB
ijtc-798	155	12	i.e.	i.e.	ADV
ijtc-798	155	13	,	,	PUNCT
ijtc-798	155	14	the	the	DET
ijtc-798	155	15	multicollinearity	multicollinearity	NOUN
ijtc-798	155	16	can	can	AUX
ijtc-798	155	17	be	be	AUX
ijtc-798	155	18	overcome	overcome	VERB
ijtc-798	155	19	by	by	ADP
ijtc-798	155	20	using	use	VERB
ijtc-798	155	21	a	a	DET
ijtc-798	155	22	ridge	ridge	NOUN
ijtc-798	155	23	regression	regression	NOUN
ijtc-798	155	24	model	model	NOUN
ijtc-798	155	25	.	.	PUNCT
ijtc-798	156	1	the	the	DET
ijtc-798	156	2	table	table	NOUN
ijtc-798	156	3	below	below	ADV
ijtc-798	156	4	shows	show	VERB
ijtc-798	156	5	the	the	DET
ijtc-798	156	6	ridge	ridge	NOUN
ijtc-798	156	7	regression	regression	NOUN
ijtc-798	156	8	results	result	NOUN
ijtc-798	156	9	.	.	PUNCT
ijtc-798	157	1	table	table	NOUN
ijtc-798	157	2	7	7	NUM
ijtc-798	157	3	ridge	ridge	NOUN
ijtc-798	157	4	regression	regression	NOUN
ijtc-798	157	5	results	result	NOUN
ijtc-798	157	6	variables	variable	VERB
ijtc-798	157	7	coefficients	coefficient	NOUN
ijtc-798	157	8	p>|t|	p>|t|	PROPN
ijtc-798	157	9	prob	prob	PROPN
ijtc-798	157	10	>	>	PROPN
ijtc-798	157	11	f	f	PROPN
ijtc-798	157	12	agri	agri	NOUN
ijtc-798	157	13	-0,4014813	-0,4014813	PROPN
ijtc-798	157	14	0,000	0,000	PROPN
ijtc-798	157	15	*	*	PUNCT
ijtc-798	157	16	*	*	PUNCT
ijtc-798	157	17	0,000	0,000	PUNCT
ijtc-798	157	18	*	*	PUNCT
ijtc-798	157	19	*	*	PUNCT
ijtc-798	157	20	ind	ind	ADJ
ijtc-798	157	21	0,0699612	0,0699612	NUM
ijtc-798	157	22	0,004	0,004	NUM
ijtc-798	157	23	*	*	PUNCT
ijtc-798	157	24	*	*	PUNCT
ijtc-798	157	25	exch	exch	PROPN
ijtc-798	157	26	-0,0002728	-0,0002728	PROPN
ijtc-798	157	27	0,194	0,194	NUM
ijtc-798	158	1	agri*exch	agri*exch	ADJ
ijtc-798	158	2	0,0000353	0,0000353	NOUN
ijtc-798	158	3	0,000	0,000	NUM
ijtc-798	158	4	*	*	PUNCT
ijtc-798	158	5	*	*	PUNCT
ijtc-798	158	6	ind*exch	ind*exch	PROPN
ijtc-798	158	7	-0,00000587	-0,00000587	PROPN
ijtc-798	158	8	0,189	0,189	NUM
ijtc-798	159	1	fdi	fdi	NOUN
ijtc-798	159	2	0,496454	0,496454	NOUN
ijtc-798	159	3	0,000	0,000	NUM
ijtc-798	159	4	*	*	PUNCT
ijtc-798	159	5	*	*	PUNCT
ijtc-798	159	6	constanta	constanta	PROPN
ijtc-798	159	7	14,57284	14,57284	PROPN
ijtc-798	159	8	0,000	0,000	NUM
ijtc-798	159	9	*	*	PUNCT
ijtc-798	160	1	*	*	PUNCT
ijtc-798	160	2	*	*	PUNCT
ijtc-798	160	3	*	*	PUNCT
ijtc-798	160	4	significant	significant	ADJ
ijtc-798	160	5	at	at	ADP
ijtc-798	160	6	α	α	NOUN
ijtc-798	160	7	=	=	SYM
ijtc-798	160	8	5	5	NUM
ijtc-798	160	9	%	%	NOUN
ijtc-798	160	10	;	;	PUNCT
ijtc-798	160	11	*	*	PUNCT
ijtc-798	160	12	significant	significant	ADJ
ijtc-798	160	13	at	at	ADP
ijtc-798	160	14	α	α	NOUN
ijtc-798	160	15	=	=	SYM
ijtc-798	160	16	10	10	NUM
ijtc-798	160	17	%	%	NOUN
ijtc-798	160	18	source	source	NOUN
ijtc-798	160	19	:	:	PUNCT
ijtc-798	160	20	processed	process	VERB
ijtc-798	160	21	by	by	ADP
ijtc-798	160	22	using	use	VERB
ijtc-798	160	23	stata	stata	NOUN
ijtc-798	160	24	application	application	NOUN
ijtc-798	160	25	the	the	DET
ijtc-798	160	26	regression	regression	NOUN
ijtc-798	160	27	model	model	NOUN
ijtc-798	160	28	equation	equation	NOUN
ijtc-798	160	29	obtained	obtain	VERB
ijtc-798	160	30	is	be	AUX
ijtc-798	160	31	as	as	SCONJ
ijtc-798	160	32	follows	follow	VERB
ijtc-798	160	33	:	:	PUNCT
ijtc-798	160	34	𝑇𝐴𝑋𝑖𝑡	𝑇𝐴𝑋𝑖𝑡	VERB
ijtc-798	160	35	=	=	PUNCT
ijtc-798	160	36	14,57284	14,57284	NUM
ijtc-798	161	1	−	−	NOUN
ijtc-798	161	2	0,4014813𝐴𝐺𝑅𝐼𝑖𝑡	0,4014813𝐴𝐺𝑅𝐼𝑖𝑡	PROPN
ijtc-798	162	1	+	+	CCONJ
ijtc-798	162	2	0,0699612	0,0699612	NUM
ijtc-798	162	3	𝐼𝑁𝐷𝑖𝑡	𝐼𝑁𝐷𝑖𝑡	ADP
ijtc-798	162	4	−	−	NOUN
ijtc-798	162	5	0,0002728	0,0002728	NOUN
ijtc-798	162	6	𝐸𝑋𝐶𝐻𝑖𝑡	𝐸𝑋𝐶𝐻𝑖𝑡	PROPN
ijtc-798	162	7	+	+	CCONJ
ijtc-798	162	8	0,0000353𝐴𝐺𝑅𝐼	0,0000353𝐴𝐺𝑅𝐼	NOUN
ijtc-798	162	9	∗	∗	NOUN
ijtc-798	162	10	𝐸𝑋𝐶𝐻𝑖𝑡	𝐸𝑋𝐶𝐻𝑖𝑡	PROPN
ijtc-798	162	11	−	−	PROPN
ijtc-798	162	12	0,00000587	0,00000587	ADJ
ijtc-798	162	13	𝐼𝑁𝐷	𝐼𝑁𝐷	PROPN
ijtc-798	162	14	∗	∗	VERB
ijtc-798	162	15	𝐸𝑋𝐶𝐻𝑖𝑡	𝐸𝑋𝐶𝐻𝑖𝑡	PROPN
ijtc-798	162	16	(	(	PUNCT
ijtc-798	162	17	3	3	NUM
ijtc-798	162	18	)	)	PUNCT
ijtc-798	162	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-798	162	20	agriculture	agriculture	NOUN
ijtc-798	162	21	and	and	CCONJ
ijtc-798	162	22	manufacturing	manufacturing	NOUN
ijtc-798	162	23	for	for	ADP
ijtc-798	162	24	lower	low	ADJ
ijtc-798	162	25	middle	middle	ADJ
ijtc-798	162	26	-	-	PUNCT
ijtc-798	162	27	income	income	NOUN
ijtc-798	162	28	countries	country	NOUN
ijtc-798	162	29	’	'	PUNCT
ijtc-798	162	30	tax	tax	NOUN
ijtc-798	162	31	revenue	revenue	NOUN
ijtc-798	162	32	:	:	PUNCT
ijtc-798	162	33	exchange	exchange	NOUN
ijtc-798	162	34	rate	rate	NOUN
ijtc-798	162	35	as	as	ADP
ijtc-798	162	36	moderating	moderate	VERB
ijtc-798	162	37	variable	variable	NOUN
ijtc-798	162	38	wulandari	wulandari	ADV
ijtc-798	162	39	and	and	CCONJ
ijtc-798	162	40	wijaya	wijaya	PROPN
ijtc-798	162	41	518	518	NUM
ijtc-798	162	42	|	|	NOUN
ijtc-798	162	43	ilomata	ilomata	PROPN
ijtc-798	162	44	international	international	ADJ
ijtc-798	162	45	journal	journal	NOUN
ijtc-798	162	46	of	of	ADP
ijtc-798	162	47	tax	tax	PROPN
ijtc-798	162	48	&	&	CCONJ
ijtc-798	162	49	accounting	accounting	PROPN
ijtc-798	162	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	162	51	the	the	DET
ijtc-798	162	52	model	model	NOUN
ijtc-798	162	53	implies	imply	VERB
ijtc-798	162	54	that	that	SCONJ
ijtc-798	162	55	:	:	PUNCT
ijtc-798	162	56	1	1	X
ijtc-798	162	57	)	)	PUNCT
ijtc-798	162	58	an	an	DET
ijtc-798	162	59	increase	increase	NOUN
ijtc-798	162	60	in	in	ADP
ijtc-798	162	61	agriculture	agriculture	NOUN
ijtc-798	162	62	by	by	ADP
ijtc-798	162	63	1	1	NUM
ijtc-798	162	64	percent	percent	NOUN
ijtc-798	162	65	of	of	ADP
ijtc-798	162	66	gdp	gdp	NOUN
ijtc-798	162	67	will	will	AUX
ijtc-798	162	68	reduce	reduce	VERB
ijtc-798	162	69	tax	tax	NOUN
ijtc-798	162	70	revenue	revenue	NOUN
ijtc-798	162	71	by	by	ADP
ijtc-798	162	72	0.4014813	0.4014813	NUM
ijtc-798	162	73	percent	percent	NOUN
ijtc-798	162	74	of	of	ADP
ijtc-798	162	75	gdp	gdp	NOUN
ijtc-798	162	76	and	and	CCONJ
ijtc-798	162	77	vice	vice	NOUN
ijtc-798	162	78	versa	versa	ADV
ijtc-798	162	79	;	;	PUNCT
ijtc-798	162	80	2	2	X
ijtc-798	162	81	)	)	PUNCT
ijtc-798	162	82	an	an	DET
ijtc-798	162	83	increase	increase	NOUN
ijtc-798	162	84	in	in	ADP
ijtc-798	162	85	manufacturing	manufacturing	NOUN
ijtc-798	162	86	by	by	ADP
ijtc-798	162	87	1	1	NUM
ijtc-798	162	88	percent	percent	NOUN
ijtc-798	162	89	of	of	ADP
ijtc-798	162	90	gdp	gdp	NOUN
ijtc-798	162	91	will	will	AUX
ijtc-798	162	92	increase	increase	VERB
ijtc-798	162	93	tax	tax	NOUN
ijtc-798	162	94	revenues	revenue	NOUN
ijtc-798	162	95	by	by	ADP
ijtc-798	162	96	0.0699612	0.0699612	NUM
ijtc-798	162	97	percent	percent	NOUN
ijtc-798	162	98	of	of	ADP
ijtc-798	162	99	gdp	gdp	NOUN
ijtc-798	162	100	and	and	CCONJ
ijtc-798	162	101	vice	vice	NOUN
ijtc-798	162	102	versa	versa	ADV
ijtc-798	162	103	;	;	PUNCT
ijtc-798	162	104	3	3	X
ijtc-798	162	105	)	)	PUNCT
ijtc-798	162	106	an	an	DET
ijtc-798	162	107	increase	increase	NOUN
ijtc-798	162	108	in	in	ADP
ijtc-798	162	109	the	the	DET
ijtc-798	162	110	exchange	exchange	NOUN
ijtc-798	162	111	rate	rate	NOUN
ijtc-798	162	112	by	by	ADP
ijtc-798	162	113	1	1	NUM
ijtc-798	162	114	lcu	lcu	NOUN
ijtc-798	162	115	per	per	ADP
ijtc-798	162	116	usd	usd	NOUN
ijtc-798	162	117	will	will	AUX
ijtc-798	162	118	decrease	decrease	VERB
ijtc-798	162	119	tax	tax	NOUN
ijtc-798	162	120	revenue	revenue	NOUN
ijtc-798	162	121	by	by	ADP
ijtc-798	162	122	0.0002728	0.0002728	NUM
ijtc-798	162	123	percent	percent	NOUN
ijtc-798	162	124	of	of	ADP
ijtc-798	162	125	gdp	gdp	NOUN
ijtc-798	162	126	and	and	CCONJ
ijtc-798	162	127	vice	vice	NOUN
ijtc-798	162	128	versa	versa	ADV
ijtc-798	162	129	;	;	PUNCT
ijtc-798	162	130	4	4	X
ijtc-798	162	131	)	)	PUNCT
ijtc-798	162	132	an	an	DET
ijtc-798	162	133	increase	increase	NOUN
ijtc-798	162	134	in	in	ADP
ijtc-798	162	135	the	the	DET
ijtc-798	162	136	interaction	interaction	NOUN
ijtc-798	162	137	between	between	ADP
ijtc-798	162	138	agriculture	agriculture	NOUN
ijtc-798	162	139	and	and	CCONJ
ijtc-798	162	140	the	the	DET
ijtc-798	162	141	exchange	exchange	NOUN
ijtc-798	162	142	rate	rate	NOUN
ijtc-798	162	143	by	by	ADP
ijtc-798	162	144	1	1	NUM
ijtc-798	162	145	unit	unit	NOUN
ijtc-798	162	146	will	will	AUX
ijtc-798	162	147	increase	increase	VERB
ijtc-798	162	148	tax	tax	NOUN
ijtc-798	162	149	revenue	revenue	NOUN
ijtc-798	162	150	by	by	ADP
ijtc-798	162	151	0.0000353	0.0000353	NUM
ijtc-798	162	152	percent	percent	NOUN
ijtc-798	162	153	of	of	ADP
ijtc-798	162	154	gdp	gdp	NOUN
ijtc-798	162	155	and	and	CCONJ
ijtc-798	162	156	vice	vice	NOUN
ijtc-798	162	157	versa	versa	ADV
ijtc-798	162	158	;	;	PUNCT
ijtc-798	162	159	and	and	CCONJ
ijtc-798	162	160	5	5	X
ijtc-798	162	161	)	)	PUNCT
ijtc-798	162	162	an	an	DET
ijtc-798	162	163	increase	increase	NOUN
ijtc-798	162	164	in	in	ADP
ijtc-798	162	165	the	the	DET
ijtc-798	162	166	interaction	interaction	NOUN
ijtc-798	162	167	between	between	ADP
ijtc-798	162	168	manufacturing	manufacturing	NOUN
ijtc-798	162	169	and	and	CCONJ
ijtc-798	162	170	the	the	DET
ijtc-798	162	171	exchange	exchange	NOUN
ijtc-798	162	172	rate	rate	NOUN
ijtc-798	162	173	by	by	ADP
ijtc-798	162	174	1	1	NUM
ijtc-798	162	175	unit	unit	NOUN
ijtc-798	162	176	will	will	AUX
ijtc-798	162	177	decrease	decrease	VERB
ijtc-798	162	178	tax	tax	NOUN
ijtc-798	162	179	revenue	revenue	NOUN
ijtc-798	162	180	by	by	ADP
ijtc-798	162	181	0.00000587	0.00000587	NUM
ijtc-798	162	182	percent	percent	NOUN
ijtc-798	162	183	of	of	ADP
ijtc-798	162	184	gdp	gdp	NOUN
ijtc-798	162	185	and	and	CCONJ
ijtc-798	162	186	vice	vice	NOUN
ijtc-798	162	187	versa	versa	ADV
ijtc-798	162	188	.	.	PUNCT
ijtc-798	163	1	the	the	DET
ijtc-798	163	2	p>|t|	p>|t|	NOUN
ijtc-798	163	3	and	and	CCONJ
ijtc-798	163	4	prob	prob	PROPN
ijtc-798	163	5	>	>	PROPN
ijtc-798	163	6	f	f	PROPN
ijtc-798	163	7	values	value	NOUN
ijtc-798	163	8	listed	list	VERB
ijtc-798	163	9	in	in	ADP
ijtc-798	163	10	the	the	DET
ijtc-798	163	11	table	table	NOUN
ijtc-798	163	12	have	have	AUX
ijtc-798	163	13	been	be	AUX
ijtc-798	163	14	adjusted	adjust	VERB
ijtc-798	163	15	by	by	ADP
ijtc-798	163	16	dividing	divide	VERB
ijtc-798	163	17	p>|t|	p>|t|	PROPN
ijtc-798	163	18	and	and	CCONJ
ijtc-798	163	19	prob	prob	PROPN
ijtc-798	163	20	>	>	X
ijtc-798	163	21	f	f	PROPN
ijtc-798	163	22	from	from	ADP
ijtc-798	163	23	the	the	DET
ijtc-798	163	24	stata	stata	NOUN
ijtc-798	163	25	application	application	NOUN
ijtc-798	163	26	with	with	ADP
ijtc-798	163	27	two	two	NUM
ijtc-798	163	28	.	.	PUNCT
ijtc-798	164	1	it	it	PRON
ijtc-798	164	2	is	be	AUX
ijtc-798	164	3	such	such	ADJ
ijtc-798	164	4	performed	perform	VERB
ijtc-798	164	5	since	since	SCONJ
ijtc-798	164	6	the	the	DET
ijtc-798	164	7	study	study	NOUN
ijtc-798	164	8	conducted	conduct	VERB
ijtc-798	164	9	a	a	DET
ijtc-798	164	10	one	one	NUM
ijtc-798	164	11	-	-	PUNCT
ijtc-798	164	12	tailed	tail	VERB
ijtc-798	164	13	statistical	statistical	ADJ
ijtc-798	164	14	test	test	NOUN
ijtc-798	164	15	(	(	PUNCT
ijtc-798	164	16	one	one	NUM
ijtc-798	164	17	tail	tail	NOUN
ijtc-798	164	18	)	)	PUNCT
ijtc-798	164	19	,	,	PUNCT
ijtc-798	164	20	illustrated	illustrate	VERB
ijtc-798	164	21	by	by	ADP
ijtc-798	164	22	the	the	DET
ijtc-798	164	23	study	study	NOUN
ijtc-798	164	24	hypothesis	hypothesis	NOUN
ijtc-798	164	25	used	use	VERB
ijtc-798	164	26	.	.	PUNCT
ijtc-798	165	1	the	the	DET
ijtc-798	165	2	estimation	estimation	NOUN
ijtc-798	165	3	shows	show	VERB
ijtc-798	165	4	whether	whether	SCONJ
ijtc-798	165	5	or	or	CCONJ
ijtc-798	165	6	not	not	PART
ijtc-798	165	7	the	the	DET
ijtc-798	165	8	independent	independent	ADJ
ijtc-798	165	9	variables	variable	NOUN
ijtc-798	165	10	affect	affect	VERB
ijtc-798	165	11	the	the	DET
ijtc-798	165	12	dependent	dependent	ADJ
ijtc-798	165	13	variable	variable	NOUN
ijtc-798	165	14	,	,	PUNCT
ijtc-798	165	15	and	and	CCONJ
ijtc-798	165	16	if	if	SCONJ
ijtc-798	165	17	the	the	DET
ijtc-798	165	18	effect	effect	NOUN
ijtc-798	165	19	is	be	AUX
ijtc-798	165	20	positive	positive	ADJ
ijtc-798	165	21	or	or	CCONJ
ijtc-798	165	22	negative	negative	ADJ
ijtc-798	165	23	.	.	PUNCT
ijtc-798	166	1	this	this	PRON
ijtc-798	166	2	is	be	AUX
ijtc-798	166	3	in	in	ADP
ijtc-798	166	4	line	line	NOUN
ijtc-798	166	5	with	with	ADP
ijtc-798	166	6	a	a	DET
ijtc-798	166	7	statement	statement	NOUN
ijtc-798	166	8	by	by	ADP
ijtc-798	166	9	kasim	kasim	PROPN
ijtc-798	166	10	(	(	PUNCT
ijtc-798	166	11	2008	2008	NUM
ijtc-798	166	12	)	)	PUNCT
ijtc-798	166	13	i.e.	i.e.	X
ijtc-798	166	14	,	,	PUNCT
ijtc-798	166	15	a	a	DET
ijtc-798	166	16	one	one	NUM
ijtc-798	166	17	-	-	PUNCT
ijtc-798	166	18	tailed	tail	VERB
ijtc-798	166	19	statistical	statistical	ADJ
ijtc-798	166	20	test	test	NOUN
ijtc-798	166	21	occurred	occur	VERB
ijtc-798	166	22	when	when	SCONJ
ijtc-798	166	23	the	the	DET
ijtc-798	166	24	alternative	alternative	ADJ
ijtc-798	166	25	hypothesis	hypothesis	NOUN
ijtc-798	166	26	determine	determine	VERB
ijtc-798	166	27	one	one	NUM
ijtc-798	166	28	thing	thing	NOUN
ijtc-798	166	29	is	be	AUX
ijtc-798	166	30	higher	high	ADJ
ijtc-798	166	31	or	or	CCONJ
ijtc-798	166	32	lower	low	ADJ
ijtc-798	166	33	than	than	ADP
ijtc-798	166	34	the	the	DET
ijtc-798	166	35	others	other	NOUN
ijtc-798	166	36	.	.	PUNCT
ijtc-798	167	1	the	the	DET
ijtc-798	167	2	pvalue	pvalue	NOUN
ijtc-798	167	3	in	in	ADP
ijtc-798	167	4	one	one	NUM
ijtc-798	167	5	-	-	PUNCT
ijtc-798	167	6	tailed	tail	VERB
ijtc-798	167	7	statistical	statistical	ADJ
ijtc-798	167	8	test	test	NOUN
ijtc-798	167	9	is	be	AUX
ijtc-798	167	10	twice	twice	DET
ijtc-798	167	11	the	the	DET
ijtc-798	167	12	p	p	NOUN
ijtc-798	167	13	-	-	PUNCT
ijtc-798	167	14	value	value	NOUN
ijtc-798	167	15	in	in	ADP
ijtc-798	167	16	two	two	NUM
ijtc-798	167	17	-	-	PUNCT
ijtc-798	167	18	tailed	tail	VERB
ijtc-798	167	19	statistical	statistical	ADJ
ijtc-798	167	20	test	test	NOUN
ijtc-798	167	21	(	(	PUNCT
ijtc-798	167	22	kasim	kasim	PROPN
ijtc-798	167	23	,	,	PUNCT
ijtc-798	167	24	2008	2008	NUM
ijtc-798	167	25	)	)	PUNCT
ijtc-798	167	26	.	.	PUNCT
ijtc-798	168	1	the	the	DET
ijtc-798	168	2	above	above	ADJ
ijtc-798	168	3	explanation	explanation	NOUN
ijtc-798	168	4	summarizes	summarize	NOUN
ijtc-798	168	5	,	,	PUNCT
ijtc-798	168	6	the	the	DET
ijtc-798	168	7	t	t	NOUN
ijtc-798	168	8	-	-	PUNCT
ijtc-798	168	9	test	test	NOUN
ijtc-798	168	10	results	result	NOUN
ijtc-798	168	11	before	before	SCONJ
ijtc-798	168	12	moderation	moderation	NOUN
ijtc-798	168	13	show	show	VERB
ijtc-798	168	14	that	that	SCONJ
ijtc-798	168	15	all	all	DET
ijtc-798	168	16	independent	independent	ADJ
ijtc-798	168	17	variables	variable	NOUN
ijtc-798	168	18	have	have	VERB
ijtc-798	168	19	a	a	DET
ijtc-798	168	20	significant	significant	ADJ
ijtc-798	168	21	effect	effect	NOUN
ijtc-798	168	22	on	on	ADP
ijtc-798	168	23	tax	tax	NOUN
ijtc-798	168	24	revenue	revenue	NOUN
ijtc-798	168	25	.	.	PUNCT
ijtc-798	169	1	in	in	ADP
ijtc-798	169	2	this	this	DET
ijtc-798	169	3	case	case	NOUN
ijtc-798	169	4	,	,	PUNCT
ijtc-798	169	5	agriculture	agriculture	NOUN
ijtc-798	169	6	has	have	VERB
ijtc-798	169	7	a	a	DET
ijtc-798	169	8	negative	negative	ADJ
ijtc-798	169	9	effect	effect	NOUN
ijtc-798	169	10	on	on	ADP
ijtc-798	169	11	tax	tax	NOUN
ijtc-798	169	12	revenue	revenue	NOUN
ijtc-798	169	13	,	,	PUNCT
ijtc-798	169	14	while	while	SCONJ
ijtc-798	169	15	manufacturing	manufacturing	NOUN
ijtc-798	169	16	has	have	VERB
ijtc-798	169	17	a	a	DET
ijtc-798	169	18	positive	positive	ADJ
ijtc-798	169	19	effect	effect	NOUN
ijtc-798	169	20	.	.	PUNCT
ijtc-798	170	1	however	however	ADV
ijtc-798	170	2	,	,	PUNCT
ijtc-798	170	3	after	after	ADP
ijtc-798	170	4	moderation	moderation	NOUN
ijtc-798	170	5	with	with	ADP
ijtc-798	170	6	the	the	DET
ijtc-798	170	7	exchange	exchange	NOUN
ijtc-798	170	8	rate	rate	NOUN
ijtc-798	170	9	variable	variable	NOUN
ijtc-798	170	10	,	,	PUNCT
ijtc-798	170	11	the	the	DET
ijtc-798	170	12	interaction	interaction	NOUN
ijtc-798	170	13	between	between	ADP
ijtc-798	170	14	agriculture	agriculture	NOUN
ijtc-798	170	15	and	and	CCONJ
ijtc-798	170	16	the	the	DET
ijtc-798	170	17	exchange	exchange	NOUN
ijtc-798	170	18	rate	rate	NOUN
ijtc-798	170	19	has	have	VERB
ijtc-798	170	20	a	a	DET
ijtc-798	170	21	positive	positive	ADJ
ijtc-798	170	22	effect	effect	NOUN
ijtc-798	170	23	on	on	ADP
ijtc-798	170	24	tax	tax	NOUN
ijtc-798	170	25	revenue	revenue	NOUN
ijtc-798	170	26	,	,	PUNCT
ijtc-798	170	27	while	while	SCONJ
ijtc-798	170	28	the	the	DET
ijtc-798	170	29	interaction	interaction	NOUN
ijtc-798	170	30	between	between	ADP
ijtc-798	170	31	manufacturing	manufacturing	NOUN
ijtc-798	170	32	and	and	CCONJ
ijtc-798	170	33	the	the	DET
ijtc-798	170	34	exchange	exchange	NOUN
ijtc-798	170	35	rate	rate	NOUN
ijtc-798	170	36	has	have	VERB
ijtc-798	170	37	a	a	DET
ijtc-798	170	38	negative	negative	ADJ
ijtc-798	170	39	effect	effect	NOUN
ijtc-798	170	40	.	.	PUNCT
ijtc-798	171	1	furthermore	furthermore	ADV
ijtc-798	171	2	,	,	PUNCT
ijtc-798	171	3	the	the	DET
ijtc-798	171	4	f	f	NOUN
ijtc-798	171	5	-	-	PUNCT
ijtc-798	171	6	test	test	NOUN
ijtc-798	171	7	results	result	NOUN
ijtc-798	171	8	show	show	VERB
ijtc-798	171	9	that	that	SCONJ
ijtc-798	171	10	all	all	DET
ijtc-798	171	11	independent	independent	ADJ
ijtc-798	171	12	variables	variable	NOUN
ijtc-798	171	13	have	have	VERB
ijtc-798	171	14	a	a	DET
ijtc-798	171	15	significant	significant	ADJ
ijtc-798	171	16	effect	effect	NOUN
ijtc-798	171	17	on	on	ADP
ijtc-798	171	18	the	the	DET
ijtc-798	171	19	dependent	dependent	ADJ
ijtc-798	171	20	variable	variable	NOUN
ijtc-798	171	21	of	of	ADP
ijtc-798	171	22	tax	tax	NOUN
ijtc-798	171	23	revenue	revenue	NOUN
ijtc-798	171	24	simultaneously	simultaneously	ADV
ijtc-798	171	25	.	.	PUNCT
ijtc-798	172	1	the	the	DET
ijtc-798	172	2	effect	effect	NOUN
ijtc-798	172	3	of	of	ADP
ijtc-798	172	4	agriculture	agriculture	NOUN
ijtc-798	172	5	on	on	ADP
ijtc-798	172	6	tax	tax	NOUN
ijtc-798	172	7	revenue	revenue	NOUN
ijtc-798	172	8	the	the	DET
ijtc-798	172	9	first	first	ADJ
ijtc-798	172	10	hypothesis	hypothesis	NOUN
ijtc-798	172	11	testing	testing	NOUN
ijtc-798	172	12	results	result	NOUN
ijtc-798	172	13	indicate	indicate	VERB
ijtc-798	172	14	that	that	SCONJ
ijtc-798	172	15	before	before	ADP
ijtc-798	172	16	moderating	moderate	VERB
ijtc-798	172	17	the	the	DET
ijtc-798	172	18	exchange	exchange	NOUN
ijtc-798	172	19	rate	rate	NOUN
ijtc-798	172	20	variable	variable	NOUN
ijtc-798	172	21	,	,	PUNCT
ijtc-798	172	22	the	the	DET
ijtc-798	172	23	agricultural	agricultural	ADJ
ijtc-798	172	24	sector	sector	NOUN
ijtc-798	172	25	has	have	VERB
ijtc-798	172	26	a	a	DET
ijtc-798	172	27	negative	negative	ADJ
ijtc-798	172	28	effect	effect	NOUN
ijtc-798	172	29	on	on	ADP
ijtc-798	172	30	tax	tax	NOUN
ijtc-798	172	31	revenue	revenue	NOUN
ijtc-798	172	32	.	.	PUNCT
ijtc-798	173	1	this	this	PRON
ijtc-798	173	2	is	be	AUX
ijtc-798	173	3	similar	similar	ADJ
ijtc-798	173	4	to	to	ADP
ijtc-798	173	5	the	the	DET
ijtc-798	173	6	study	study	NOUN
ijtc-798	173	7	conducted	conduct	VERB
ijtc-798	173	8	by	by	ADP
ijtc-798	173	9	alabede	alabede	PROPN
ijtc-798	173	10	(	(	PUNCT
ijtc-798	173	11	2018	2018	NUM
ijtc-798	173	12	)	)	PUNCT
ijtc-798	173	13	,	,	PUNCT
ijtc-798	173	14	castro	castro	PROPN
ijtc-798	173	15	&	&	CCONJ
ijtc-798	173	16	camarillo	camarillo	PROPN
ijtc-798	173	17	(	(	PUNCT
ijtc-798	173	18	2014	2014	NUM
ijtc-798	173	19	)	)	PUNCT
ijtc-798	173	20	,	,	PUNCT
ijtc-798	173	21	gaalya	gaalya	X
ijtc-798	173	22	(	(	PUNCT
ijtc-798	173	23	2015	2015	NUM
ijtc-798	173	24	)	)	PUNCT
ijtc-798	173	25	,	,	PUNCT
ijtc-798	173	26	and	and	CCONJ
ijtc-798	173	27	rodriguez	rodriguez	NOUN
ijtc-798	173	28	(	(	PUNCT
ijtc-798	173	29	2018	2018	NUM
ijtc-798	173	30	)	)	PUNCT
ijtc-798	173	31	.	.	PUNCT
ijtc-798	174	1	the	the	DET
ijtc-798	174	2	agricultural	agricultural	ADJ
ijtc-798	174	3	sector	sector	NOUN
ijtc-798	174	4	in	in	ADP
ijtc-798	174	5	lower	low	ADJ
ijtc-798	174	6	middle	middle	ADJ
ijtc-798	174	7	-	-	PUNCT
ijtc-798	174	8	income	income	NOUN
ijtc-798	174	9	countries	country	NOUN
ijtc-798	174	10	is	be	AUX
ijtc-798	174	11	generally	generally	ADV
ijtc-798	174	12	carried	carry	VERB
ijtc-798	174	13	out	out	ADP
ijtc-798	174	14	only	only	ADV
ijtc-798	174	15	for	for	ADP
ijtc-798	174	16	livelihood	livelihood	NOUN
ijtc-798	174	17	purposes	purpose	NOUN
ijtc-798	174	18	(	(	PUNCT
ijtc-798	174	19	subsistence	subsistence	NOUN
ijtc-798	174	20	agriculture	agriculture	NOUN
ijtc-798	174	21	)	)	PUNCT
ijtc-798	174	22	(	(	PUNCT
ijtc-798	174	23	alabede	alabede	NOUN
ijtc-798	174	24	,	,	PUNCT
ijtc-798	174	25	2018	2018	NUM
ijtc-798	174	26	)	)	PUNCT
ijtc-798	174	27	.	.	PUNCT
ijtc-798	175	1	this	this	DET
ijtc-798	175	2	sector	sector	NOUN
ijtc-798	175	3	is	be	AUX
ijtc-798	175	4	difficult	difficult	ADJ
ijtc-798	175	5	to	to	PART
ijtc-798	175	6	tax	tax	VERB
ijtc-798	175	7	because	because	SCONJ
ijtc-798	175	8	it	it	PRON
ijtc-798	175	9	generally	generally	ADV
ijtc-798	175	10	operates	operate	VERB
ijtc-798	175	11	informally	informally	ADV
ijtc-798	175	12	(	(	PUNCT
ijtc-798	175	13	alabede	alabede	PROPN
ijtc-798	175	14	,	,	PUNCT
ijtc-798	175	15	2018	2018	NUM
ijtc-798	175	16	)	)	PUNCT
ijtc-798	175	17	and	and	CCONJ
ijtc-798	175	18	tends	tend	VERB
ijtc-798	175	19	to	to	PART
ijtc-798	175	20	be	be	AUX
ijtc-798	175	21	a	a	DET
ijtc-798	175	22	small	small	ADJ
ijtc-798	175	23	-	-	PUNCT
ijtc-798	175	24	scale	scale	NOUN
ijtc-798	175	25	,	,	PUNCT
ijtc-798	175	26	resulting	result	VERB
ijtc-798	175	27	in	in	ADP
ijtc-798	175	28	a	a	DET
ijtc-798	175	29	small	small	ADJ
ijtc-798	175	30	number	number	NOUN
ijtc-798	175	31	of	of	ADP
ijtc-798	175	32	taxpayers	taxpayer	NOUN
ijtc-798	175	33	paying	pay	VERB
ijtc-798	175	34	income	income	NOUN
ijtc-798	175	35	tax	tax	NOUN
ijtc-798	175	36	on	on	ADP
ijtc-798	175	37	agricultural	agricultural	ADJ
ijtc-798	175	38	sector	sector	NOUN
ijtc-798	175	39	(	(	PUNCT
ijtc-798	175	40	castro	castro	PROPN
ijtc-798	175	41	&	&	CCONJ
ijtc-798	175	42	camarillo	camarillo	PROPN
ijtc-798	175	43	,	,	PUNCT
ijtc-798	175	44	2014	2014	NUM
ijtc-798	175	45	;	;	PUNCT
ijtc-798	175	46	gaalya	gaalya	NOUN
ijtc-798	175	47	,	,	PUNCT
ijtc-798	175	48	2015	2015	NUM
ijtc-798	175	49	)	)	PUNCT
ijtc-798	175	50	.	.	PUNCT
ijtc-798	176	1	moreover	moreover	ADV
ijtc-798	176	2	,	,	PUNCT
ijtc-798	176	3	most	most	ADJ
ijtc-798	176	4	agriculture	agriculture	NOUN
ijtc-798	176	5	products	product	NOUN
ijtc-798	176	6	are	be	AUX
ijtc-798	176	7	exempt	exempt	ADJ
ijtc-798	176	8	from	from	ADP
ijtc-798	176	9	value	value	NOUN
ijtc-798	176	10	added	add	VERB
ijtc-798	176	11	tax	tax	NOUN
ijtc-798	176	12	due	due	ADP
ijtc-798	176	13	to	to	ADP
ijtc-798	176	14	their	their	PRON
ijtc-798	176	15	characteristics	characteristic	NOUN
ijtc-798	176	16	(	(	PUNCT
ijtc-798	176	17	rodriguez	rodriguez	NOUN
ijtc-798	176	18	,	,	PUNCT
ijtc-798	176	19	2018	2018	NUM
ijtc-798	176	20	)	)	PUNCT
ijtc-798	176	21	.	.	PUNCT
ijtc-798	177	1	as	as	ADP
ijtc-798	177	2	a	a	DET
ijtc-798	177	3	result	result	NOUN
ijtc-798	177	4	,	,	PUNCT
ijtc-798	177	5	the	the	DET
ijtc-798	177	6	cost	cost	NOUN
ijtc-798	177	7	of	of	ADP
ijtc-798	177	8	verifying	verify	VERB
ijtc-798	177	9	agricultural	agricultural	ADJ
ijtc-798	177	10	sector	sector	NOUN
ijtc-798	177	11	income	income	NOUN
ijtc-798	177	12	to	to	PART
ijtc-798	177	13	be	be	AUX
ijtc-798	177	14	taxed	tax	VERB
ijtc-798	177	15	is	be	AUX
ijtc-798	177	16	very	very	ADV
ijtc-798	177	17	high	high	ADJ
ijtc-798	177	18	(	(	PUNCT
ijtc-798	177	19	gaalya	gaalya	ADJ
ijtc-798	177	20	,	,	PUNCT
ijtc-798	177	21	2015	2015	NUM
ijtc-798	177	22	)	)	PUNCT
ijtc-798	177	23	.	.	PUNCT
ijtc-798	178	1	despite	despite	SCONJ
ijtc-798	178	2	the	the	DET
ijtc-798	178	3	fact	fact	NOUN
ijtc-798	178	4	that	that	SCONJ
ijtc-798	178	5	the	the	DET
ijtc-798	178	6	agricultural	agricultural	ADJ
ijtc-798	178	7	sector	sector	NOUN
ijtc-798	178	8	is	be	AUX
ijtc-798	178	9	the	the	DET
ijtc-798	178	10	low	low	ADJ
ijtc-798	178	11	-	-	PUNCT
ijtc-798	178	12	income	income	NOUN
ijtc-798	178	13	countries	country	NOUN
ijtc-798	178	14	’	'	PUNCT
ijtc-798	178	15	icon	icon	NOUN
ijtc-798	178	16	due	due	ADP
ijtc-798	178	17	to	to	ADP
ijtc-798	178	18	its	its	PRON
ijtc-798	178	19	major	major	ADJ
ijtc-798	178	20	contributions	contribution	NOUN
ijtc-798	178	21	to	to	ADP
ijtc-798	178	22	the	the	DET
ijtc-798	178	23	economies	economy	NOUN
ijtc-798	178	24	(	(	PUNCT
ijtc-798	178	25	asai	asai	PROPN
ijtc-798	178	26	&	&	CCONJ
ijtc-798	178	27	malgioglio	malgioglio	PROPN
ijtc-798	178	28	,	,	PUNCT
ijtc-798	178	29	2019	2019	NUM
ijtc-798	178	30	;	;	PUNCT
ijtc-798	178	31	economic	economic	ADJ
ijtc-798	178	32	study	study	NOUN
ijtc-798	178	33	service	service	NOUN
ijtc-798	178	34	,	,	PUNCT
ijtc-798	178	35	2017	2017	NUM
ijtc-798	178	36	)	)	PUNCT
ijtc-798	178	37	,	,	PUNCT
ijtc-798	178	38	the	the	DET
ijtc-798	178	39	potential	potential	ADJ
ijtc-798	178	40	problems	problem	NOUN
ijtc-798	178	41	that	that	PRON
ijtc-798	178	42	can	can	AUX
ijtc-798	178	43	occur	occur	VERB
ijtc-798	178	44	due	due	ADJ
ijtc-798	178	45	to	to	ADP
ijtc-798	178	46	limited	limited	ADJ
ijtc-798	178	47	access	access	NOUN
ijtc-798	178	48	to	to	ADP
ijtc-798	178	49	technology	technology	NOUN
ijtc-798	178	50	,	,	PUNCT
ijtc-798	178	51	high	high	ADJ
ijtc-798	178	52	investment	investment	NOUN
ijtc-798	178	53	costs	cost	NOUN
ijtc-798	178	54	,	,	PUNCT
ijtc-798	178	55	lack	lack	NOUN
ijtc-798	178	56	of	of	ADP
ijtc-798	178	57	skills	skill	NOUN
ijtc-798	178	58	,	,	PUNCT
ijtc-798	178	59	knowledge	knowledge	NOUN
ijtc-798	178	60	,	,	PUNCT
ijtc-798	178	61	and	and	CCONJ
ijtc-798	178	62	a	a	DET
ijtc-798	178	63	supportive	supportive	ADJ
ijtc-798	178	64	environment	environment	NOUN
ijtc-798	178	65	(	(	PUNCT
ijtc-798	178	66	mccampbell	mccampbell	PROPN
ijtc-798	178	67	,	,	PUNCT
ijtc-798	178	68	2022	2022	NUM
ijtc-798	178	69	)	)	PUNCT
ijtc-798	178	70	and	and	CCONJ
ijtc-798	178	71	the	the	DET
ijtc-798	178	72	conditions	condition	NOUN
ijtc-798	178	73	mentioned	mention	VERB
ijtc-798	178	74	,	,	PUNCT
ijtc-798	178	75	draw	draw	VERB
ijtc-798	178	76	the	the	DET
ijtc-798	178	77	conclusion	conclusion	NOUN
ijtc-798	178	78	that	that	SCONJ
ijtc-798	178	79	the	the	DET
ijtc-798	178	80	agricultural	agricultural	ADJ
ijtc-798	178	81	sector	sector	NOUN
ijtc-798	178	82	has	have	AUX
ijtc-798	178	83	a	a	DET
ijtc-798	178	84	negative	negative	ADJ
ijtc-798	178	85	effect	effect	NOUN
ijtc-798	178	86	on	on	ADP
ijtc-798	178	87	tax	tax	NOUN
ijtc-798	178	88	revenue	revenue	NOUN
ijtc-798	178	89	.	.	PUNCT
ijtc-798	179	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-798	179	2	agriculture	agriculture	NOUN
ijtc-798	179	3	and	and	CCONJ
ijtc-798	179	4	manufacturing	manufacturing	NOUN
ijtc-798	179	5	for	for	ADP
ijtc-798	179	6	lower	low	ADJ
ijtc-798	179	7	middle	middle	ADJ
ijtc-798	179	8	-	-	PUNCT
ijtc-798	179	9	income	income	NOUN
ijtc-798	179	10	countries	country	NOUN
ijtc-798	179	11	’	'	PUNCT
ijtc-798	179	12	tax	tax	NOUN
ijtc-798	179	13	revenue	revenue	NOUN
ijtc-798	179	14	:	:	PUNCT
ijtc-798	179	15	exchange	exchange	NOUN
ijtc-798	179	16	rate	rate	NOUN
ijtc-798	179	17	as	as	ADP
ijtc-798	179	18	moderating	moderate	VERB
ijtc-798	179	19	variable	variable	NOUN
ijtc-798	179	20	wulandari	wulandari	ADV
ijtc-798	179	21	and	and	CCONJ
ijtc-798	179	22	wijaya	wijaya	PROPN
ijtc-798	179	23	519	519	NUM
ijtc-798	179	24	|	|	ADV
ijtc-798	179	25	ilomata	ilomata	PROPN
ijtc-798	179	26	international	international	ADJ
ijtc-798	179	27	journal	journal	NOUN
ijtc-798	179	28	of	of	ADP
ijtc-798	179	29	tax	tax	PROPN
ijtc-798	179	30	&	&	CCONJ
ijtc-798	179	31	accounting	accounting	PROPN
ijtc-798	179	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	179	33	the	the	DET
ijtc-798	179	34	effect	effect	NOUN
ijtc-798	179	35	of	of	ADP
ijtc-798	179	36	manufacturing	manufacturing	NOUN
ijtc-798	179	37	on	on	ADP
ijtc-798	179	38	tax	tax	NOUN
ijtc-798	179	39	revenue	revenue	NOUN
ijtc-798	179	40	the	the	DET
ijtc-798	179	41	second	second	ADJ
ijtc-798	179	42	hypothesis	hypothesis	NOUN
ijtc-798	179	43	testing	testing	NOUN
ijtc-798	179	44	results	result	NOUN
ijtc-798	179	45	show	show	VERB
ijtc-798	179	46	that	that	SCONJ
ijtc-798	179	47	before	before	ADP
ijtc-798	179	48	moderating	moderate	VERB
ijtc-798	179	49	the	the	DET
ijtc-798	179	50	exchange	exchange	NOUN
ijtc-798	179	51	rate	rate	NOUN
ijtc-798	179	52	variables	variable	NOUN
ijtc-798	179	53	,	,	PUNCT
ijtc-798	179	54	the	the	DET
ijtc-798	179	55	manufacturing	manufacturing	NOUN
ijtc-798	179	56	sector	sector	NOUN
ijtc-798	179	57	has	have	VERB
ijtc-798	179	58	a	a	DET
ijtc-798	179	59	positive	positive	ADJ
ijtc-798	179	60	effect	effect	NOUN
ijtc-798	179	61	on	on	ADP
ijtc-798	179	62	tax	tax	NOUN
ijtc-798	179	63	revenue	revenue	NOUN
ijtc-798	179	64	.	.	PUNCT
ijtc-798	180	1	this	this	PRON
ijtc-798	180	2	is	be	AUX
ijtc-798	180	3	in	in	ADP
ijtc-798	180	4	line	line	NOUN
ijtc-798	180	5	with	with	ADP
ijtc-798	180	6	the	the	DET
ijtc-798	180	7	study	study	NOUN
ijtc-798	180	8	conducted	conduct	VERB
ijtc-798	180	9	by	by	ADP
ijtc-798	180	10	castro	castro	PROPN
ijtc-798	180	11	&	&	CCONJ
ijtc-798	180	12	camarillo	camarillo	PROPN
ijtc-798	180	13	(	(	PUNCT
ijtc-798	180	14	2014	2014	NUM
ijtc-798	180	15	)	)	PUNCT
ijtc-798	180	16	,	,	PUNCT
ijtc-798	180	17	karagöz	karagöz	PROPN
ijtc-798	180	18	(	(	PUNCT
ijtc-798	180	19	2013	2013	NUM
ijtc-798	180	20	)	)	PUNCT
ijtc-798	180	21	,	,	PUNCT
ijtc-798	180	22	gaalya	gaalya	X
ijtc-798	180	23	(	(	PUNCT
ijtc-798	180	24	2015	2015	NUM
ijtc-798	180	25	)	)	PUNCT
ijtc-798	180	26	,	,	PUNCT
ijtc-798	180	27	and	and	CCONJ
ijtc-798	180	28	minh	minh	INTJ
ijtc-798	180	29	ha	ha	INTJ
ijtc-798	180	30	et	et	PROPN
ijtc-798	180	31	al	al	PROPN
ijtc-798	180	32	.	.	PROPN
ijtc-798	181	1	(	(	PUNCT
ijtc-798	181	2	2022	2022	NUM
ijtc-798	181	3	)	)	PUNCT
ijtc-798	181	4	.	.	PUNCT
ijtc-798	182	1	in	in	ADP
ijtc-798	182	2	contrast	contrast	NOUN
ijtc-798	182	3	to	to	ADP
ijtc-798	182	4	the	the	DET
ijtc-798	182	5	agricultural	agricultural	ADJ
ijtc-798	182	6	sector	sector	NOUN
ijtc-798	182	7	,	,	PUNCT
ijtc-798	182	8	the	the	DET
ijtc-798	182	9	manufacturing	manufacturing	NOUN
ijtc-798	182	10	sector	sector	NOUN
ijtc-798	182	11	is	be	AUX
ijtc-798	182	12	one	one	NUM
ijtc-798	182	13	of	of	ADP
ijtc-798	182	14	the	the	DET
ijtc-798	182	15	sectors	sector	NOUN
ijtc-798	182	16	easier	easy	ADJ
ijtc-798	182	17	to	to	PART
ijtc-798	182	18	tax	tax	VERB
ijtc-798	182	19	.	.	PUNCT
ijtc-798	183	1	manufacturing	manufacturing	NOUN
ijtc-798	183	2	allows	allow	VERB
ijtc-798	183	3	businesses	business	NOUN
ijtc-798	183	4	to	to	PART
ijtc-798	183	5	generate	generate	VERB
ijtc-798	183	6	a	a	DET
ijtc-798	183	7	lot	lot	NOUN
ijtc-798	183	8	of	of	ADP
ijtc-798	183	9	profit	profit	NOUN
ijtc-798	183	10	besides	besides	SCONJ
ijtc-798	183	11	adding	add	VERB
ijtc-798	183	12	value	value	NOUN
ijtc-798	183	13	to	to	ADP
ijtc-798	183	14	the	the	DET
ijtc-798	183	15	products	product	NOUN
ijtc-798	183	16	they	they	PRON
ijtc-798	183	17	produce	produce	VERB
ijtc-798	183	18	.	.	PUNCT
ijtc-798	184	1	even	even	ADV
ijtc-798	184	2	though	though	SCONJ
ijtc-798	184	3	this	this	DET
ijtc-798	184	4	effect	effect	NOUN
ijtc-798	184	5	will	will	AUX
ijtc-798	184	6	depend	depend	VERB
ijtc-798	184	7	on	on	ADP
ijtc-798	184	8	the	the	DET
ijtc-798	184	9	conditions	condition	NOUN
ijtc-798	184	10	of	of	ADP
ijtc-798	184	11	the	the	DET
ijtc-798	184	12	manufacturing	manufacturing	NOUN
ijtc-798	184	13	sector	sector	NOUN
ijtc-798	184	14	in	in	ADP
ijtc-798	184	15	each	each	DET
ijtc-798	184	16	country	country	NOUN
ijtc-798	184	17	(	(	PUNCT
ijtc-798	184	18	hamdan	hamdan	PROPN
ijtc-798	184	19	&	&	CCONJ
ijtc-798	184	20	rana	rana	PROPN
ijtc-798	184	21	,	,	PUNCT
ijtc-798	184	22	2021	2021	NUM
ijtc-798	184	23	)	)	PUNCT
ijtc-798	184	24	,	,	PUNCT
ijtc-798	184	25	manufacturing	manufacturing	NOUN
ijtc-798	184	26	serves	serve	VERB
ijtc-798	184	27	as	as	ADP
ijtc-798	184	28	the	the	DET
ijtc-798	184	29	basic	basic	ADJ
ijtc-798	184	30	capital	capital	NOUN
ijtc-798	184	31	for	for	ADP
ijtc-798	184	32	a	a	DET
ijtc-798	184	33	country	country	NOUN
ijtc-798	184	34	to	to	PART
ijtc-798	184	35	create	create	VERB
ijtc-798	184	36	added	add	VERB
ijtc-798	184	37	value	value	NOUN
ijtc-798	184	38	to	to	ADP
ijtc-798	184	39	the	the	DET
ijtc-798	184	40	raw	raw	ADJ
ijtc-798	184	41	materials	material	NOUN
ijtc-798	184	42	.	.	PUNCT
ijtc-798	185	1	they	they	PRON
ijtc-798	185	2	are	be	AUX
ijtc-798	185	3	processed	process	VERB
ijtc-798	185	4	into	into	ADP
ijtc-798	185	5	finished	finished	ADJ
ijtc-798	185	6	products	product	NOUN
ijtc-798	185	7	and	and	CCONJ
ijtc-798	185	8	profits	profit	NOUN
ijtc-798	185	9	generation	generation	NOUN
ijtc-798	185	10	is	be	AUX
ijtc-798	185	11	made	make	VERB
ijtc-798	185	12	possible	possible	ADJ
ijtc-798	185	13	.	.	PUNCT
ijtc-798	186	1	therefore	therefore	ADV
ijtc-798	186	2	,	,	PUNCT
ijtc-798	186	3	manufacturing	manufacturing	NOUN
ijtc-798	186	4	can	can	AUX
ijtc-798	186	5	boost	boost	VERB
ijtc-798	186	6	economic	economic	ADJ
ijtc-798	186	7	growth	growth	NOUN
ijtc-798	186	8	both	both	CCONJ
ijtc-798	186	9	from	from	ADP
ijtc-798	186	10	the	the	DET
ijtc-798	186	11	sector	sector	NOUN
ijtc-798	186	12	itself	itself	PRON
ijtc-798	186	13	and	and	CCONJ
ijtc-798	186	14	from	from	ADP
ijtc-798	186	15	its	its	PRON
ijtc-798	186	16	contribution	contribution	NOUN
ijtc-798	186	17	to	to	PART
ijtc-798	186	18	drive	drive	VERB
ijtc-798	186	19	other	other	ADJ
ijtc-798	186	20	sectors	sector	NOUN
ijtc-798	186	21	(	(	PUNCT
ijtc-798	186	22	huang	huang	PROPN
ijtc-798	186	23	et	et	PROPN
ijtc-798	186	24	al	al	PROPN
ijtc-798	186	25	.	.	PROPN
ijtc-798	186	26	,	,	PUNCT
ijtc-798	186	27	2017	2017	NUM
ijtc-798	186	28	;	;	PUNCT
ijtc-798	186	29	mital	mital	NOUN
ijtc-798	186	30	et	et	PROPN
ijtc-798	186	31	al	al	PROPN
ijtc-798	186	32	.	.	PROPN
ijtc-798	186	33	,	,	PUNCT
ijtc-798	186	34	2014	2014	NUM
ijtc-798	186	35	;	;	PUNCT
ijtc-798	186	36	okeyo	okeyo	NOUN
ijtc-798	186	37	,	,	PUNCT
ijtc-798	186	38	2022	2022	NUM
ijtc-798	186	39	;	;	PUNCT
ijtc-798	186	40	su	su	PROPN
ijtc-798	186	41	&	&	CCONJ
ijtc-798	186	42	yao	yao	PROPN
ijtc-798	186	43	,	,	PUNCT
ijtc-798	186	44	2016	2016	NUM
ijtc-798	186	45	;	;	PUNCT
ijtc-798	186	46	wicaksono	wicaksono	NOUN
ijtc-798	186	47	et	et	PROPN
ijtc-798	186	48	al	al	PROPN
ijtc-798	186	49	.	.	PROPN
ijtc-798	186	50	,	,	PUNCT
ijtc-798	186	51	2023	2023	NUM
ijtc-798	186	52	)	)	PUNCT
ijtc-798	186	53	.	.	PUNCT
ijtc-798	187	1	the	the	DET
ijtc-798	187	2	effect	effect	NOUN
ijtc-798	187	3	of	of	ADP
ijtc-798	187	4	exchange	exchange	NOUN
ijtc-798	187	5	rate	rate	NOUN
ijtc-798	187	6	on	on	ADP
ijtc-798	187	7	tax	tax	NOUN
ijtc-798	187	8	revenue	revenue	NOUN
ijtc-798	187	9	the	the	DET
ijtc-798	187	10	third	third	ADJ
ijtc-798	187	11	hypothesis	hypothesis	NOUN
ijtc-798	187	12	testing	testing	NOUN
ijtc-798	187	13	results	result	NOUN
ijtc-798	187	14	show	show	VERB
ijtc-798	187	15	that	that	SCONJ
ijtc-798	187	16	the	the	DET
ijtc-798	187	17	exchange	exchange	NOUN
ijtc-798	187	18	rate	rate	NOUN
ijtc-798	187	19	has	have	VERB
ijtc-798	187	20	no	no	DET
ijtc-798	187	21	effect	effect	NOUN
ijtc-798	187	22	on	on	ADP
ijtc-798	187	23	tax	tax	NOUN
ijtc-798	187	24	revenue	revenue	NOUN
ijtc-798	187	25	.	.	PUNCT
ijtc-798	188	1	this	this	PRON
ijtc-798	188	2	is	be	AUX
ijtc-798	188	3	not	not	PART
ijtc-798	188	4	in	in	ADP
ijtc-798	188	5	line	line	NOUN
ijtc-798	188	6	with	with	ADP
ijtc-798	188	7	the	the	DET
ijtc-798	188	8	study	study	NOUN
ijtc-798	188	9	conducted	conduct	VERB
ijtc-798	188	10	by	by	ADP
ijtc-798	188	11	gaalya	gaalya	NOUN
ijtc-798	188	12	(	(	PUNCT
ijtc-798	188	13	2015	2015	NUM
ijtc-798	188	14	)	)	PUNCT
ijtc-798	188	15	,	,	PUNCT
ijtc-798	188	16	rutto	rutto	NOUN
ijtc-798	188	17	(	(	PUNCT
ijtc-798	188	18	2020	2020	NUM
ijtc-798	188	19	)	)	PUNCT
ijtc-798	188	20	,	,	PUNCT
ijtc-798	188	21	tsaurai	tsaurai	NOUN
ijtc-798	188	22	(	(	PUNCT
ijtc-798	188	23	2021	2021	NUM
ijtc-798	188	24	)	)	PUNCT
ijtc-798	188	25	,	,	PUNCT
ijtc-798	188	26	and	and	CCONJ
ijtc-798	188	27	ofori	ofori	ADV
ijtc-798	188	28	et	et	PROPN
ijtc-798	188	29	al	al	PROPN
ijtc-798	188	30	.	.	PROPN
ijtc-798	189	1	(	(	PUNCT
ijtc-798	189	2	2018	2018	NUM
ijtc-798	189	3	)	)	PUNCT
ijtc-798	189	4	who	who	PRON
ijtc-798	189	5	stated	state	VERB
ijtc-798	189	6	that	that	SCONJ
ijtc-798	189	7	the	the	DET
ijtc-798	189	8	exchange	exchange	NOUN
ijtc-798	189	9	rate	rate	NOUN
ijtc-798	189	10	has	have	VERB
ijtc-798	189	11	a	a	DET
ijtc-798	189	12	negative	negative	ADJ
ijtc-798	189	13	effect	effect	NOUN
ijtc-798	189	14	on	on	ADP
ijtc-798	189	15	tax	tax	NOUN
ijtc-798	189	16	revenue	revenue	NOUN
ijtc-798	189	17	.	.	PUNCT
ijtc-798	190	1	apart	apart	ADV
ijtc-798	190	2	from	from	ADP
ijtc-798	190	3	the	the	DET
ijtc-798	190	4	statement	statement	NOUN
ijtc-798	190	5	that	that	SCONJ
ijtc-798	190	6	the	the	DET
ijtc-798	190	7	exchange	exchange	NOUN
ijtc-798	190	8	rate	rate	NOUN
ijtc-798	190	9	have	have	AUX
ijtc-798	190	10	an	an	DET
ijtc-798	190	11	impact	impact	NOUN
ijtc-798	190	12	on	on	ADP
ijtc-798	190	13	the	the	DET
ijtc-798	190	14	economy	economy	NOUN
ijtc-798	190	15	(	(	PUNCT
ijtc-798	190	16	gragnon	gragnon	NOUN
ijtc-798	190	17	&	&	CCONJ
ijtc-798	190	18	hinterschweiger	hinterschweiger	PROPN
ijtc-798	190	19	,	,	PUNCT
ijtc-798	190	20	2011	2011	NUM
ijtc-798	190	21	;	;	PUNCT
ijtc-798	190	22	zhao	zhao	X
ijtc-798	190	23	,	,	PUNCT
ijtc-798	190	24	2020	2020	NUM
ijtc-798	190	25	)	)	PUNCT
ijtc-798	190	26	,	,	PUNCT
ijtc-798	190	27	the	the	DET
ijtc-798	190	28	study	study	NOUN
ijtc-798	190	29	results	result	NOUN
ijtc-798	190	30	indicate	indicate	VERB
ijtc-798	190	31	that	that	SCONJ
ijtc-798	190	32	this	this	DET
ijtc-798	190	33	role	role	NOUN
ijtc-798	190	34	does	do	AUX
ijtc-798	190	35	not	not	PART
ijtc-798	190	36	make	make	VERB
ijtc-798	190	37	the	the	DET
ijtc-798	190	38	exchange	exchange	NOUN
ijtc-798	190	39	rate	rate	NOUN
ijtc-798	190	40	affect	affect	VERB
ijtc-798	190	41	tax	tax	NOUN
ijtc-798	190	42	revenues	revenue	NOUN
ijtc-798	190	43	.	.	PUNCT
ijtc-798	191	1	however	however	ADV
ijtc-798	191	2	,	,	PUNCT
ijtc-798	191	3	when	when	SCONJ
ijtc-798	191	4	the	the	DET
ijtc-798	191	5	exchange	exchange	NOUN
ijtc-798	191	6	rate	rate	NOUN
ijtc-798	191	7	moderates	moderate	VERB
ijtc-798	191	8	the	the	DET
ijtc-798	191	9	effect	effect	NOUN
ijtc-798	191	10	between	between	ADP
ijtc-798	191	11	the	the	DET
ijtc-798	191	12	agricultural	agricultural	ADJ
ijtc-798	191	13	sector	sector	NOUN
ijtc-798	191	14	and	and	CCONJ
ijtc-798	191	15	the	the	DET
ijtc-798	191	16	manufacturing	manufacturing	NOUN
ijtc-798	191	17	sector	sector	NOUN
ijtc-798	191	18	on	on	ADP
ijtc-798	191	19	tax	tax	NOUN
ijtc-798	191	20	revenues	revenue	NOUN
ijtc-798	191	21	,	,	PUNCT
ijtc-798	191	22	there	there	PRON
ijtc-798	191	23	is	be	VERB
ijtc-798	191	24	a	a	DET
ijtc-798	191	25	change	change	NOUN
ijtc-798	191	26	in	in	ADP
ijtc-798	191	27	the	the	DET
ijtc-798	191	28	direction	direction	NOUN
ijtc-798	191	29	of	of	ADP
ijtc-798	191	30	the	the	DET
ijtc-798	191	31	effect	effect	NOUN
ijtc-798	191	32	of	of	ADP
ijtc-798	191	33	the	the	DET
ijtc-798	191	34	two	two	NUM
ijtc-798	191	35	sectors	sector	NOUN
ijtc-798	191	36	.	.	PUNCT
ijtc-798	192	1	the	the	DET
ijtc-798	192	2	effect	effect	NOUN
ijtc-798	192	3	of	of	ADP
ijtc-798	192	4	the	the	DET
ijtc-798	192	5	interaction	interaction	NOUN
ijtc-798	192	6	between	between	ADP
ijtc-798	192	7	agriculture	agriculture	NOUN
ijtc-798	192	8	and	and	CCONJ
ijtc-798	192	9	the	the	DET
ijtc-798	192	10	exchange	exchange	NOUN
ijtc-798	192	11	rate	rate	NOUN
ijtc-798	192	12	on	on	ADP
ijtc-798	192	13	tax	tax	NOUN
ijtc-798	192	14	revenue	revenue	NOUN
ijtc-798	192	15	the	the	DET
ijtc-798	192	16	fourth	fourth	ADJ
ijtc-798	192	17	hypothesis	hypothesis	NOUN
ijtc-798	192	18	testing	testing	NOUN
ijtc-798	192	19	results	result	NOUN
ijtc-798	192	20	indicate	indicate	VERB
ijtc-798	192	21	that	that	SCONJ
ijtc-798	192	22	the	the	DET
ijtc-798	192	23	interaction	interaction	NOUN
ijtc-798	192	24	between	between	ADP
ijtc-798	192	25	the	the	DET
ijtc-798	192	26	exchange	exchange	NOUN
ijtc-798	192	27	rate	rate	NOUN
ijtc-798	192	28	and	and	CCONJ
ijtc-798	192	29	the	the	DET
ijtc-798	192	30	agricultural	agricultural	ADJ
ijtc-798	192	31	sector	sector	NOUN
ijtc-798	192	32	has	have	VERB
ijtc-798	192	33	a	a	DET
ijtc-798	192	34	positive	positive	ADJ
ijtc-798	192	35	effect	effect	NOUN
ijtc-798	192	36	on	on	ADP
ijtc-798	192	37	tax	tax	NOUN
ijtc-798	192	38	revenues	revenue	NOUN
ijtc-798	192	39	.	.	PUNCT
ijtc-798	193	1	this	this	PRON
ijtc-798	193	2	is	be	AUX
ijtc-798	193	3	the	the	DET
ijtc-798	193	4	inverse	inverse	ADJ
ijtc-798	193	5	effect	effect	NOUN
ijtc-798	193	6	of	of	ADP
ijtc-798	193	7	the	the	DET
ijtc-798	193	8	previous	previous	ADJ
ijtc-798	193	9	direction	direction	NOUN
ijtc-798	193	10	before	before	ADP
ijtc-798	193	11	the	the	DET
ijtc-798	193	12	moderation	moderation	NOUN
ijtc-798	193	13	.	.	PUNCT
ijtc-798	194	1	this	this	DET
ijtc-798	194	2	condition	condition	NOUN
ijtc-798	194	3	can	can	AUX
ijtc-798	194	4	occur	occur	VERB
ijtc-798	194	5	as	as	SCONJ
ijtc-798	194	6	stated	state	VERB
ijtc-798	194	7	by	by	ADP
ijtc-798	194	8	seade	seade	NOUN
ijtc-798	194	9	(	(	PUNCT
ijtc-798	194	10	1990	1990	NUM
ijtc-798	194	11	)	)	PUNCT
ijtc-798	194	12	that	that	SCONJ
ijtc-798	194	13	if	if	SCONJ
ijtc-798	194	14	imports	import	NOUN
ijtc-798	194	15	of	of	ADP
ijtc-798	194	16	a	a	DET
ijtc-798	194	17	country	country	NOUN
ijtc-798	194	18	rely	rely	VERB
ijtc-798	194	19	on	on	ADP
ijtc-798	194	20	the	the	DET
ijtc-798	194	21	income	income	NOUN
ijtc-798	194	22	-	-	PUNCT
ijtc-798	194	23	inelastic	inelastic	ADJ
ijtc-798	194	24	goods	good	NOUN
ijtc-798	194	25	i.e.	i.e.	ADV
ijtc-798	194	26	,	,	PUNCT
ijtc-798	194	27	the	the	DET
ijtc-798	194	28	basic	basic	ADJ
ijtc-798	194	29	agricultural	agricultural	ADJ
ijtc-798	194	30	goods	good	NOUN
ijtc-798	194	31	,	,	PUNCT
ijtc-798	194	32	imports	import	NOUN
ijtc-798	194	33	of	of	ADP
ijtc-798	194	34	these	these	DET
ijtc-798	194	35	goods	good	NOUN
ijtc-798	194	36	will	will	AUX
ijtc-798	194	37	not	not	PART
ijtc-798	194	38	undergo	undergo	VERB
ijtc-798	194	39	changes	change	NOUN
ijtc-798	194	40	when	when	SCONJ
ijtc-798	194	41	a	a	DET
ijtc-798	194	42	devaluation	devaluation	NOUN
ijtc-798	194	43	occurred	occur	VERB
ijtc-798	194	44	.	.	PUNCT
ijtc-798	195	1	consequently	consequently	ADV
ijtc-798	195	2	,	,	PUNCT
ijtc-798	195	3	if	if	SCONJ
ijtc-798	195	4	devaluation	devaluation	NOUN
ijtc-798	195	5	strikes	strike	VERB
ijtc-798	195	6	,	,	PUNCT
ijtc-798	195	7	the	the	DET
ijtc-798	195	8	increase	increase	NOUN
ijtc-798	195	9	in	in	ADP
ijtc-798	195	10	the	the	DET
ijtc-798	195	11	price	price	NOUN
ijtc-798	195	12	of	of	ADP
ijtc-798	195	13	imported	import	VERB
ijtc-798	195	14	goods	good	NOUN
ijtc-798	195	15	will	will	AUX
ijtc-798	195	16	boost	boost	VERB
ijtc-798	195	17	the	the	DET
ijtc-798	195	18	import	import	NOUN
ijtc-798	195	19	duty	duty	NOUN
ijtc-798	195	20	revenue	revenue	NOUN
ijtc-798	195	21	which	which	PRON
ijtc-798	195	22	in	in	ADP
ijtc-798	195	23	turn	turn	NOUN
ijtc-798	195	24	can	can	AUX
ijtc-798	195	25	enhance	enhance	VERB
ijtc-798	195	26	tax	tax	NOUN
ijtc-798	195	27	revenue	revenue	NOUN
ijtc-798	195	28	.	.	PUNCT
ijtc-798	196	1	the	the	DET
ijtc-798	196	2	underlying	underlying	ADJ
ijtc-798	196	3	reason	reason	NOUN
ijtc-798	196	4	behind	behind	ADP
ijtc-798	196	5	the	the	DET
ijtc-798	196	6	changing	changing	NOUN
ijtc-798	196	7	of	of	ADP
ijtc-798	196	8	the	the	DET
ijtc-798	196	9	effect	effect	NOUN
ijtc-798	196	10	of	of	ADP
ijtc-798	196	11	the	the	DET
ijtc-798	196	12	agricultural	agricultural	ADJ
ijtc-798	196	13	sector	sector	NOUN
ijtc-798	196	14	on	on	ADP
ijtc-798	196	15	tax	tax	NOUN
ijtc-798	196	16	revenue	revenue	NOUN
ijtc-798	196	17	is	be	AUX
ijtc-798	196	18	one	one	NUM
ijtc-798	196	19	condition	condition	NOUN
ijtc-798	196	20	,	,	PUNCT
ijtc-798	196	21	from	from	ADP
ijtc-798	196	22	negative	negative	ADJ
ijtc-798	196	23	to	to	ADP
ijtc-798	196	24	positive	positive	ADJ
ijtc-798	196	25	.	.	PUNCT
ijtc-798	197	1	the	the	DET
ijtc-798	197	2	effect	effect	NOUN
ijtc-798	197	3	of	of	ADP
ijtc-798	197	4	the	the	DET
ijtc-798	197	5	interaction	interaction	NOUN
ijtc-798	197	6	between	between	ADP
ijtc-798	197	7	manufacturing	manufacturing	NOUN
ijtc-798	197	8	and	and	CCONJ
ijtc-798	197	9	the	the	DET
ijtc-798	197	10	exchange	exchange	NOUN
ijtc-798	197	11	rate	rate	NOUN
ijtc-798	197	12	on	on	ADP
ijtc-798	197	13	tax	tax	NOUN
ijtc-798	197	14	revenue	revenue	NOUN
ijtc-798	197	15	the	the	DET
ijtc-798	197	16	fifth	fifth	ADJ
ijtc-798	197	17	hypothesis	hypothesis	NOUN
ijtc-798	197	18	testing	testing	NOUN
ijtc-798	197	19	results	result	NOUN
ijtc-798	197	20	show	show	VERB
ijtc-798	197	21	that	that	SCONJ
ijtc-798	197	22	the	the	DET
ijtc-798	197	23	interaction	interaction	NOUN
ijtc-798	197	24	between	between	ADP
ijtc-798	197	25	the	the	DET
ijtc-798	197	26	exchange	exchange	NOUN
ijtc-798	197	27	rate	rate	NOUN
ijtc-798	197	28	and	and	CCONJ
ijtc-798	197	29	the	the	DET
ijtc-798	197	30	manufacturing	manufacturing	NOUN
ijtc-798	197	31	sector	sector	NOUN
ijtc-798	197	32	has	have	VERB
ijtc-798	197	33	a	a	DET
ijtc-798	197	34	negative	negative	ADJ
ijtc-798	197	35	effect	effect	NOUN
ijtc-798	197	36	on	on	ADP
ijtc-798	197	37	tax	tax	NOUN
ijtc-798	197	38	revenue	revenue	NOUN
ijtc-798	197	39	.	.	PUNCT
ijtc-798	198	1	this	this	PRON
ijtc-798	198	2	is	be	AUX
ijtc-798	198	3	also	also	ADV
ijtc-798	198	4	the	the	DET
ijtc-798	198	5	inverse	inverse	ADJ
ijtc-798	198	6	effect	effect	NOUN
ijtc-798	198	7	of	of	ADP
ijtc-798	198	8	the	the	DET
ijtc-798	198	9	previous	previous	ADJ
ijtc-798	198	10	direction	direction	NOUN
ijtc-798	198	11	before	before	ADP
ijtc-798	198	12	the	the	DET
ijtc-798	198	13	moderation	moderation	NOUN
ijtc-798	198	14	.	.	PUNCT
ijtc-798	199	1	exchange	exchange	NOUN
ijtc-798	199	2	rate	rate	NOUN
ijtc-798	199	3	volatility	volatility	NOUN
ijtc-798	199	4	creates	create	VERB
ijtc-798	199	5	uncertainty	uncertainty	NOUN
ijtc-798	199	6	and	and	CCONJ
ijtc-798	199	7	costs	cost	NOUN
ijtc-798	199	8	of	of	ADP
ijtc-798	199	9	the	the	DET
ijtc-798	199	10	avoidance	avoidance	NOUN
ijtc-798	199	11	risks	risk	NOUN
ijtc-798	199	12	of	of	ADP
ijtc-798	199	13	the	the	DET
ijtc-798	199	14	business	business	NOUN
ijtc-798	199	15	actors	actor	NOUN
ijtc-798	199	16	(	(	PUNCT
ijtc-798	199	17	ofori	ofori	ADV
ijtc-798	199	18	et	et	PROPN
ijtc-798	199	19	al	al	PROPN
ijtc-798	199	20	.	.	PROPN
ijtc-798	199	21	,	,	PUNCT
ijtc-798	199	22	2018	2018	NUM
ijtc-798	199	23	)	)	PUNCT
ijtc-798	199	24	.	.	PUNCT
ijtc-798	200	1	in	in	ADP
ijtc-798	200	2	this	this	DET
ijtc-798	200	3	case	case	NOUN
ijtc-798	200	4	,	,	PUNCT
ijtc-798	200	5	the	the	DET
ijtc-798	200	6	overvaluation	overvaluation	NOUN
ijtc-798	200	7	causes	cause	VERB
ijtc-798	200	8	the	the	DET
ijtc-798	200	9	price	price	NOUN
ijtc-798	200	10	of	of	ADP
ijtc-798	200	11	goods	good	NOUN
ijtc-798	200	12	to	to	PART
ijtc-798	200	13	be	be	AUX
ijtc-798	200	14	more	more	ADV
ijtc-798	200	15	expensive	expensive	ADJ
ijtc-798	200	16	.	.	PUNCT
ijtc-798	201	1	despite	despite	SCONJ
ijtc-798	201	2	high	high	ADJ
ijtc-798	201	3	manufacturing	manufacturing	NOUN
ijtc-798	201	4	production	production	NOUN
ijtc-798	201	5	,	,	PUNCT
ijtc-798	201	6	high	high	ADJ
ijtc-798	201	7	raw	raw	ADJ
ijtc-798	201	8	material	material	NOUN
ijtc-798	201	9	prices	price	NOUN
ijtc-798	201	10	due	due	ADJ
ijtc-798	201	11	to	to	ADP
ijtc-798	201	12	the	the	DET
ijtc-798	201	13	overvaluation	overvaluation	NOUN
ijtc-798	201	14	lower	low	ADJ
ijtc-798	201	15	the	the	DET
ijtc-798	201	16	profits	profit	NOUN
ijtc-798	201	17	.	.	PUNCT
ijtc-798	202	1	as	as	ADP
ijtc-798	202	2	a	a	DET
ijtc-798	202	3	result	result	NOUN
ijtc-798	202	4	,	,	PUNCT
ijtc-798	202	5	tax	tax	NOUN
ijtc-798	202	6	revenues	revenue	NOUN
ijtc-798	202	7	will	will	AUX
ijtc-798	202	8	also	also	ADV
ijtc-798	202	9	be	be	AUX
ijtc-798	202	10	low	low	ADJ
ijtc-798	202	11	.	.	PUNCT
ijtc-798	203	1	furthermore	furthermore	ADV
ijtc-798	203	2	,	,	PUNCT
ijtc-798	203	3	the	the	DET
ijtc-798	203	4	interaction	interaction	NOUN
ijtc-798	203	5	between	between	ADP
ijtc-798	203	6	the	the	DET
ijtc-798	203	7	manufacturing	manufacturing	NOUN
ijtc-798	203	8	sector	sector	NOUN
ijtc-798	203	9	and	and	CCONJ
ijtc-798	203	10	the	the	DET
ijtc-798	203	11	exchange	exchange	NOUN
ijtc-798	203	12	rate	rate	NOUN
ijtc-798	203	13	changes	change	VERB
ijtc-798	203	14	the	the	DET
ijtc-798	203	15	direction	direction	NOUN
ijtc-798	203	16	of	of	ADP
ijtc-798	203	17	the	the	DET
ijtc-798	203	18	effect	effect	NOUN
ijtc-798	203	19	before	before	ADP
ijtc-798	203	20	the	the	DET
ijtc-798	203	21	moderation	moderation	NOUN
ijtc-798	203	22	i.e.	i.e.	X
ijtc-798	203	23	,	,	PUNCT
ijtc-798	203	24	from	from	ADP
ijtc-798	203	25	positive	positive	ADJ
ijtc-798	203	26	to	to	PART
ijtc-798	203	27	negative	negative	VERB
ijtc-798	203	28	.	.	PUNCT
ijtc-798	204	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-798	204	2	agriculture	agriculture	NOUN
ijtc-798	204	3	and	and	CCONJ
ijtc-798	204	4	manufacturing	manufacturing	NOUN
ijtc-798	204	5	for	for	ADP
ijtc-798	204	6	lower	low	ADJ
ijtc-798	204	7	middle	middle	ADJ
ijtc-798	204	8	-	-	PUNCT
ijtc-798	204	9	income	income	NOUN
ijtc-798	204	10	countries	country	NOUN
ijtc-798	204	11	’	'	PUNCT
ijtc-798	204	12	tax	tax	NOUN
ijtc-798	204	13	revenue	revenue	NOUN
ijtc-798	204	14	:	:	PUNCT
ijtc-798	204	15	exchange	exchange	NOUN
ijtc-798	204	16	rate	rate	NOUN
ijtc-798	204	17	as	as	ADP
ijtc-798	204	18	moderating	moderate	VERB
ijtc-798	204	19	variable	variable	NOUN
ijtc-798	204	20	wulandari	wulandari	ADV
ijtc-798	204	21	and	and	CCONJ
ijtc-798	204	22	wijaya	wijaya	PROPN
ijtc-798	204	23	520	520	NUM
ijtc-798	204	24	|	|	ADV
ijtc-798	204	25	ilomata	ilomata	PROPN
ijtc-798	204	26	international	international	ADJ
ijtc-798	204	27	journal	journal	NOUN
ijtc-798	204	28	of	of	ADP
ijtc-798	204	29	tax	tax	PROPN
ijtc-798	204	30	&	&	CCONJ
ijtc-798	204	31	accounting	accounting	PROPN
ijtc-798	204	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-798	204	33	conclusions	conclusion	NOUN
ijtc-798	204	34	before	before	ADP
ijtc-798	204	35	moderating	moderate	VERB
ijtc-798	204	36	the	the	DET
ijtc-798	204	37	exchange	exchange	NOUN
ijtc-798	204	38	rate	rate	NOUN
ijtc-798	204	39	,	,	PUNCT
ijtc-798	204	40	agriculture	agriculture	NOUN
ijtc-798	204	41	has	have	VERB
ijtc-798	204	42	a	a	DET
ijtc-798	204	43	negative	negative	ADJ
ijtc-798	204	44	effect	effect	NOUN
ijtc-798	204	45	on	on	ADP
ijtc-798	204	46	tax	tax	NOUN
ijtc-798	204	47	revenue	revenue	NOUN
ijtc-798	204	48	and	and	CCONJ
ijtc-798	204	49	manufacturing	manufacturing	NOUN
ijtc-798	204	50	has	have	VERB
ijtc-798	204	51	a	a	DET
ijtc-798	204	52	positive	positive	ADJ
ijtc-798	204	53	effect	effect	NOUN
ijtc-798	204	54	.	.	PUNCT
ijtc-798	205	1	however	however	ADV
ijtc-798	205	2	,	,	PUNCT
ijtc-798	205	3	after	after	ADP
ijtc-798	205	4	being	be	AUX
ijtc-798	205	5	moderated	moderate	VERB
ijtc-798	205	6	by	by	ADP
ijtc-798	205	7	the	the	DET
ijtc-798	205	8	exchange	exchange	NOUN
ijtc-798	205	9	rate	rate	NOUN
ijtc-798	205	10	,	,	PUNCT
ijtc-798	205	11	agriculture	agriculture	NOUN
ijtc-798	205	12	has	have	VERB
ijtc-798	205	13	a	a	DET
ijtc-798	205	14	positive	positive	ADJ
ijtc-798	205	15	effect	effect	NOUN
ijtc-798	205	16	on	on	ADP
ijtc-798	205	17	tax	tax	NOUN
ijtc-798	205	18	revenue	revenue	NOUN
ijtc-798	205	19	and	and	CCONJ
ijtc-798	205	20	manufacturing	manufacturing	NOUN
ijtc-798	205	21	has	have	VERB
ijtc-798	205	22	a	a	DET
ijtc-798	205	23	negative	negative	ADJ
ijtc-798	205	24	effect	effect	NOUN
ijtc-798	205	25	.	.	PUNCT
ijtc-798	206	1	the	the	DET
ijtc-798	206	2	results	result	NOUN
ijtc-798	206	3	of	of	ADP
ijtc-798	206	4	this	this	DET
ijtc-798	206	5	study	study	NOUN
ijtc-798	206	6	imply	imply	VERB
ijtc-798	206	7	that	that	SCONJ
ijtc-798	206	8	to	to	PART
ijtc-798	206	9	optimize	optimize	VERB
ijtc-798	206	10	the	the	DET
ijtc-798	206	11	tax	tax	NOUN
ijtc-798	206	12	revenue	revenue	NOUN
ijtc-798	206	13	,	,	PUNCT
ijtc-798	206	14	besides	besides	SCONJ
ijtc-798	206	15	focusing	focus	VERB
ijtc-798	206	16	on	on	ADP
ijtc-798	206	17	optimizing	optimize	VERB
ijtc-798	206	18	the	the	DET
ijtc-798	206	19	agricultural	agricultural	ADJ
ijtc-798	206	20	sector	sector	NOUN
ijtc-798	206	21	or	or	CCONJ
ijtc-798	206	22	the	the	DET
ijtc-798	206	23	manufacturing	manufacturing	NOUN
ijtc-798	206	24	sector	sector	NOUN
ijtc-798	206	25	,	,	PUNCT
ijtc-798	206	26	the	the	DET
ijtc-798	206	27	exchange	exchange	NOUN
ijtc-798	206	28	rate	rate	NOUN
ijtc-798	206	29	conditions	condition	NOUN
ijtc-798	206	30	need	need	VERB
ijtc-798	206	31	to	to	PART
ijtc-798	206	32	be	be	AUX
ijtc-798	206	33	considered	consider	VERB
ijtc-798	206	34	as	as	ADV
ijtc-798	206	35	well	well	ADV
ijtc-798	206	36	.	.	PUNCT
ijtc-798	207	1	a	a	DET
ijtc-798	207	2	controlled	control	VERB
ijtc-798	207	3	exchange	exchange	NOUN
ijtc-798	207	4	rate	rate	NOUN
ijtc-798	207	5	can	can	AUX
ijtc-798	207	6	avoid	avoid	VERB
ijtc-798	207	7	the	the	DET
ijtc-798	207	8	effect	effect	NOUN
ijtc-798	207	9	of	of	ADP
ijtc-798	207	10	declining	decline	VERB
ijtc-798	207	11	tax	tax	NOUN
ijtc-798	207	12	revenues	revenue	NOUN
ijtc-798	207	13	due	due	ADP
ijtc-798	207	14	to	to	ADP
ijtc-798	207	15	the	the	DET
ijtc-798	207	16	positive	positive	ADJ
ijtc-798	207	17	or	or	CCONJ
ijtc-798	207	18	negative	negative	ADJ
ijtc-798	207	19	effects	effect	NOUN
ijtc-798	207	20	of	of	ADP
ijtc-798	207	21	each	each	DET
ijtc-798	207	22	sector	sector	NOUN
ijtc-798	207	23	on	on	ADP
ijtc-798	207	24	tax	tax	NOUN
ijtc-798	207	25	revenue	revenue	NOUN
ijtc-798	207	26	.	.	PUNCT
ijtc-798	208	1	this	this	DET
ijtc-798	208	2	study	study	NOUN
ijtc-798	208	3	is	be	AUX
ijtc-798	208	4	limited	limit	VERB
ijtc-798	208	5	to	to	ADP
ijtc-798	208	6	only	only	ADV
ijtc-798	208	7	one	one	NUM
ijtc-798	208	8	-	-	PUNCT
ijtc-798	208	9	way	way	NOUN
ijtc-798	208	10	effect	effect	NOUN
ijtc-798	208	11	between	between	ADP
ijtc-798	208	12	one	one	NUM
ijtc-798	208	13	variable	variable	NOUN
ijtc-798	208	14	and	and	CCONJ
ijtc-798	208	15	the	the	DET
ijtc-798	208	16	others	other	NOUN
ijtc-798	208	17	.	.	PUNCT
ijtc-798	209	1	in	in	ADP
ijtc-798	209	2	fact	fact	NOUN
ijtc-798	209	3	,	,	PUNCT
ijtc-798	209	4	there	there	PRON
ijtc-798	209	5	is	be	VERB
ijtc-798	209	6	a	a	DET
ijtc-798	209	7	two	two	NUM
ijtc-798	209	8	-	-	PUNCT
ijtc-798	209	9	way	way	NOUN
ijtc-798	209	10	effect	effect	NOUN
ijtc-798	209	11	between	between	ADP
ijtc-798	209	12	variables	variable	NOUN
ijtc-798	209	13	.	.	PUNCT
ijtc-798	210	1	this	this	DET
ijtc-798	210	2	effect	effect	NOUN
ijtc-798	210	3	can	can	AUX
ijtc-798	210	4	be	be	AUX
ijtc-798	210	5	identified	identify	VERB
ijtc-798	210	6	by	by	ADP
ijtc-798	210	7	using	use	VERB
ijtc-798	210	8	panel	panel	NOUN
ijtc-798	210	9	vector	vector	NOUN
ijtc-798	210	10	autoregressive	autoregressive	ADJ
ijtc-798	210	11	(	(	PUNCT
ijtc-798	210	12	pvar	pvar	NOUN
ijtc-798	210	13	)	)	PUNCT
ijtc-798	210	14	method	method	NOUN
ijtc-798	210	15	or	or	CCONJ
ijtc-798	210	16	panel	panel	NOUN
ijtc-798	210	17	vector	vector	NOUN
ijtc-798	210	18	error	error	NOUN
ijtc-798	210	19	correction	correction	NOUN
ijtc-798	210	20	model	model	NOUN
ijtc-798	210	21	(	(	PUNCT
ijtc-798	210	22	pvecm	pvecm	NOUN
ijtc-798	210	23	)	)	PUNCT
ijtc-798	210	24	method	method	NOUN
ijtc-798	210	25	to	to	PART
ijtc-798	210	26	identify	identify	VERB
ijtc-798	210	27	the	the	DET
ijtc-798	210	28	long	long	ADJ
ijtc-798	210	29	-	-	PUNCT
ijtc-798	210	30	term	term	NOUN
ijtc-798	210	31	and	and	CCONJ
ijtc-798	210	32	short	short	ADJ
ijtc-798	210	33	-	-	PUNCT
ijtc-798	210	34	term	term	NOUN
ijtc-798	210	35	effects	effect	NOUN
ijtc-798	210	36	.	.	PUNCT
ijtc-798	211	1	in	in	ADP
ijtc-798	211	2	addition	addition	NOUN
ijtc-798	211	3	,	,	PUNCT
ijtc-798	211	4	the	the	DET
ijtc-798	211	5	manufacturing	manufacture	VERB
ijtc-798	211	6	variable	variable	NOUN
ijtc-798	211	7	used	use	VERB
ijtc-798	211	8	in	in	ADP
ijtc-798	211	9	this	this	DET
ijtc-798	211	10	study	study	NOUN
ijtc-798	211	11	covers	cover	VERB
ijtc-798	211	12	several	several	ADJ
ijtc-798	211	13	sectors	sector	NOUN
ijtc-798	211	14	compared	compare	VERB
ijtc-798	211	15	to	to	ADP
ijtc-798	211	16	the	the	DET
ijtc-798	211	17	manufacturing	manufacturing	NOUN
ijtc-798	211	18	sector	sector	NOUN
ijtc-798	211	19	itself	itself	PRON
ijtc-798	211	20	such	such	ADJ
ijtc-798	211	21	as	as	ADP
ijtc-798	211	22	mining	mining	NOUN
ijtc-798	211	23	,	,	PUNCT
ijtc-798	211	24	construction	construction	NOUN
ijtc-798	211	25	,	,	PUNCT
ijtc-798	211	26	electricity	electricity	NOUN
ijtc-798	211	27	,	,	PUNCT
ijtc-798	211	28	water	water	NOUN
ijtc-798	211	29	,	,	PUNCT
ijtc-798	211	30	and	and	CCONJ
ijtc-798	211	31	gas	gas	NOUN
ijtc-798	211	32	sectors	sector	NOUN
ijtc-798	211	33	.	.	PUNCT
ijtc-798	212	1	further	further	ADJ
ijtc-798	212	2	study	study	NOUN
ijtc-798	212	3	can	can	AUX
ijtc-798	212	4	be	be	AUX
ijtc-798	212	5	carried	carry	VERB
ijtc-798	212	6	out	out	ADP
ijtc-798	212	7	by	by	ADP
ijtc-798	212	8	employing	employ	VERB
ijtc-798	212	9	only	only	ADV
ijtc-798	212	10	manufacturing	manufacture	VERB
ijtc-798	212	11	variable	variable	ADJ
ijtc-798	212	12	data	datum	NOUN
ijtc-798	212	13	to	to	PART
ijtc-798	212	14	avoid	avoid	VERB
ijtc-798	212	15	bias	bias	NOUN
ijtc-798	212	16	in	in	ADP
ijtc-798	212	17	its	its	PRON
ijtc-798	212	18	results	result	NOUN
ijtc-798	212	19	.	.	PUNCT
ijtc-798	213	1	references	reference	NOUN
ijtc-798	213	2	alabede	alabede	PROPN
ijtc-798	213	3	,	,	PUNCT
ijtc-798	213	4	j.	j.	PROPN
ijtc-798	213	5	o.	o.	PROPN
ijtc-798	213	6	(	(	PUNCT
ijtc-798	213	7	2018	2018	NUM
ijtc-798	213	8	)	)	PUNCT
ijtc-798	213	9	.	.	PUNCT
ijtc-798	214	1	economic	economic	ADJ
ijtc-798	214	2	freedom	freedom	NOUN
ijtc-798	214	3	and	and	CCONJ
ijtc-798	214	4	tax	tax	NOUN
ijtc-798	214	5	revenue	revenue	NOUN
ijtc-798	214	6	performance	performance	NOUN
ijtc-798	214	7	in	in	ADP
ijtc-798	214	8	sub	sub	ADJ
ijtc-798	214	9	-	-	ADJ
ijtc-798	214	10	saharan	saharan	ADJ
ijtc-798	214	11	afrika	afrika	PROPN
ijtc-798	214	12	.	.	PUNCT
ijtc-798	214	13	journal	journal	PROPN
ijtc-798	214	14	of	of	ADP
ijtc-798	214	15	financial	financial	ADJ
ijtc-798	214	16	reporting	reporting	NOUN
ijtc-798	214	17	and	and	CCONJ
ijtc-798	214	18	accounting	accounting	NOUN
ijtc-798	214	19	,	,	PUNCT
ijtc-798	214	20	14(1	14(1	NUM
ijtc-798	214	21	)	)	PUNCT
ijtc-798	214	22	,	,	PUNCT
ijtc-798	214	23	1–20	1–20	PROPN
ijtc-798	214	24	.	.	PUNCT
ijtc-798	215	1	https://doi.org/https://doi.org/10.1108/jfra-04-2017-0024	https://doi.org/https://doi.org/10.1108/jfra-04-2017-0024	PROPN
ijtc-798	215	2	arvin	arvin	PROPN
ijtc-798	215	3	,	,	PUNCT
ijtc-798	215	4	m.	m.	PROPN
ijtc-798	215	5	b.	b.	PROPN
ijtc-798	215	6	,	,	PUNCT
ijtc-798	215	7	pradhan	pradhan	PROPN
ijtc-798	215	8	,	,	PUNCT
ijtc-798	215	9	r.	r.	PROPN
ijtc-798	215	10	p.	p.	PROPN
ijtc-798	215	11	,	,	PUNCT
ijtc-798	215	12	&	&	CCONJ
ijtc-798	215	13	nair	nair	PROPN
ijtc-798	215	14	,	,	PUNCT
ijtc-798	215	15	m.	m.	NOUN
ijtc-798	215	16	s.	s.	PROPN
ijtc-798	215	17	(	(	PUNCT
ijtc-798	215	18	2021	2021	NUM
ijtc-798	215	19	)	)	PUNCT
ijtc-798	215	20	.	.	PUNCT
ijtc-798	216	1	are	be	AUX
ijtc-798	216	2	there	there	PRON
ijtc-798	216	3	links	link	NOUN
ijtc-798	216	4	between	between	ADP
ijtc-798	216	5	institutional	institutional	ADJ
ijtc-798	216	6	quality	quality	NOUN
ijtc-798	216	7	,	,	PUNCT
ijtc-798	216	8	government	government	NOUN
ijtc-798	216	9	expenditure	expenditure	NOUN
ijtc-798	216	10	,	,	PUNCT
ijtc-798	216	11	tax	tax	NOUN
ijtc-798	216	12	revenue	revenue	NOUN
ijtc-798	216	13	and	and	CCONJ
ijtc-798	216	14	economic	economic	ADJ
ijtc-798	216	15	growth	growth	NOUN
ijtc-798	216	16	?	?	PUNCT
ijtc-798	217	1	evidence	evidence	NOUN
ijtc-798	217	2	from	from	ADP
ijtc-798	217	3	low	low	ADJ
ijtc-798	217	4	-	-	PUNCT
ijtc-798	217	5	income	income	NOUN
ijtc-798	217	6	and	and	CCONJ
ijtc-798	217	7	lower	low	ADJ
ijtc-798	217	8	middle	middle	ADJ
ijtc-798	217	9	-	-	PUNCT
ijtc-798	217	10	income	income	NOUN
ijtc-798	217	11	countries	country	NOUN
ijtc-798	217	12	.	.	PUNCT
ijtc-798	218	1	economic	economic	ADJ
ijtc-798	218	2	analysis	analysis	NOUN
ijtc-798	218	3	and	and	CCONJ
ijtc-798	218	4	policy	policy	NOUN
ijtc-798	218	5	,	,	PUNCT
ijtc-798	218	6	70	70	NUM
ijtc-798	218	7	,	,	PUNCT
ijtc-798	218	8	468–489	468–489	NUM
ijtc-798	218	9	.	.	PUNCT
ijtc-798	219	1	https://doi.org/10.1016/j.eap.2021.03.011	https://doi.org/10.1016/j.eap.2021.03.011	PROPN
ijtc-798	219	2	asai	asai	PROPN
ijtc-798	219	3	,	,	PUNCT
ijtc-798	219	4	m.	m.	NOUN
ijtc-798	219	5	,	,	PUNCT
ijtc-798	219	6	&	&	CCONJ
ijtc-798	219	7	malgioglio	malgioglio	PROPN
ijtc-798	219	8	,	,	PUNCT
ijtc-798	219	9	s.	s.	PROPN
ijtc-798	219	10	(	(	PUNCT
ijtc-798	219	11	2019	2019	NUM
ijtc-798	219	12	)	)	PUNCT
ijtc-798	219	13	.	.	PUNCT
ijtc-798	220	1	as	as	SCONJ
ijtc-798	220	2	incomes	income	NOUN
ijtc-798	220	3	rise	rise	VERB
ijtc-798	220	4	,	,	PUNCT
ijtc-798	220	5	farm	farm	NOUN
ijtc-798	220	6	employment	employment	NOUN
ijtc-798	220	7	drops	drop	VERB
ijtc-798	220	8	.	.	PUNCT
ijtc-798	221	1	world	world	NOUN
ijtc-798	221	2	bank	bank	PROPN
ijtc-798	221	3	blogs	blog	NOUN
ijtc-798	221	4	.	.	PUNCT
ijtc-798	222	1	https://blogs.worldbank.org/opendata/incomes-rise-farm-employment-drops	https://blogs.worldbank.org/opendata/incomes-rise-farm-employment-drop	NOUN
ijtc-798	222	2	barbier	barbier	PROPN
ijtc-798	222	3	,	,	PUNCT
ijtc-798	222	4	e.	e.	PROPN
ijtc-798	222	5	b.	b.	PROPN
ijtc-798	222	6	(	(	PUNCT
ijtc-798	222	7	2020	2020	NUM
ijtc-798	222	8	)	)	PUNCT
ijtc-798	222	9	.	.	PUNCT
ijtc-798	223	1	land	land	NOUN
ijtc-798	223	2	expansion	expansion	NOUN
ijtc-798	223	3	and	and	CCONJ
ijtc-798	223	4	growth	growth	NOUN
ijtc-798	223	5	in	in	ADP
ijtc-798	223	6	lowand	lowand	ADJ
ijtc-798	223	7	middle	middle	ADJ
ijtc-798	223	8	-	-	PUNCT
ijtc-798	223	9	income	income	NOUN
ijtc-798	223	10	countries	country	NOUN
ijtc-798	223	11	*	*	PUNCT
ijtc-798	223	12	.	.	PUNCT
ijtc-798	224	1	australian	australian	ADJ
ijtc-798	224	2	journal	journal	NOUN
ijtc-798	224	3	of	of	ADP
ijtc-798	224	4	agricultural	agricultural	ADJ
ijtc-798	224	5	and	and	CCONJ
ijtc-798	224	6	resource	resource	NOUN
ijtc-798	224	7	economics	economic	NOUN
ijtc-798	224	8	,	,	PUNCT
ijtc-798	224	9	65(1	65(1	NOUN
ijtc-798	224	10	)	)	PUNCT
ijtc-798	224	11	,	,	PUNCT
ijtc-798	224	12	23–36	23–36	NUM
ijtc-798	224	13	.	.	PUNCT
ijtc-798	225	1	https://doi.org/10.1111/1467-8489.12414	https://doi.org/10.1111/1467-8489.12414	PROPN
ijtc-798	225	2	bulman	bulman	NOUN
ijtc-798	225	3	,	,	PUNCT
ijtc-798	225	4	d.	d.	PROPN
ijtc-798	225	5	,	,	PUNCT
ijtc-798	225	6	eden	eden	PROPN
ijtc-798	225	7	,	,	PUNCT
ijtc-798	225	8	m.	m.	NOUN
ijtc-798	225	9	,	,	PUNCT
ijtc-798	225	10	&	&	CCONJ
ijtc-798	225	11	nguyen	nguyen	PROPN
ijtc-798	225	12	,	,	PUNCT
ijtc-798	225	13	h.	h.	PROPN
ijtc-798	225	14	(	(	PUNCT
ijtc-798	225	15	2017	2017	NUM
ijtc-798	225	16	)	)	PUNCT
ijtc-798	225	17	.	.	PUNCT
ijtc-798	226	1	transitioning	transition	VERB
ijtc-798	226	2	from	from	ADP
ijtc-798	226	3	low	low	ADJ
ijtc-798	226	4	-	-	PUNCT
ijtc-798	226	5	income	income	NOUN
ijtc-798	226	6	growth	growth	NOUN
ijtc-798	226	7	to	to	ADP
ijtc-798	226	8	highincome	highincome	ADJ
ijtc-798	226	9	growth	growth	NOUN
ijtc-798	226	10	:	:	PUNCT
ijtc-798	226	11	is	be	AUX
ijtc-798	226	12	there	there	PRON
ijtc-798	226	13	a	a	DET
ijtc-798	226	14	middle	middle	ADJ
ijtc-798	226	15	-	-	PUNCT
ijtc-798	226	16	income	income	NOUN
ijtc-798	226	17	trap	trap	NOUN
ijtc-798	226	18	?	?	PUNCT
ijtc-798	227	1	in	in	ADP
ijtc-798	227	2	adbi	adbi	ADJ
ijtc-798	227	3	working	working	NOUN
ijtc-798	227	4	paper	paper	NOUN
ijtc-798	227	5	series	series	NOUN
ijtc-798	227	6	(	(	PUNCT
ijtc-798	227	7	issue	issue	NOUN
ijtc-798	227	8	646	646	NUM
ijtc-798	227	9	)	)	PUNCT
ijtc-798	227	10	.	.	PUNCT
ijtc-798	228	1	https://doi.org/10.2139/ssrn.2955575	https://doi.org/10.2139/ssrn.2955575	ADJ
ijtc-798	228	2	camara	camara	PROPN
ijtc-798	228	3	,	,	PUNCT
ijtc-798	228	4	a.	a.	NOUN
ijtc-798	228	5	(	(	PUNCT
ijtc-798	228	6	2022	2022	NUM
ijtc-798	228	7	)	)	PUNCT
ijtc-798	228	8	.	.	PUNCT
ijtc-798	229	1	the	the	DET
ijtc-798	229	2	effect	effect	NOUN
ijtc-798	229	3	of	of	ADP
ijtc-798	229	4	foreign	foreign	ADJ
ijtc-798	229	5	direct	direct	ADJ
ijtc-798	229	6	investment	investment	NOUN
ijtc-798	229	7	on	on	ADP
ijtc-798	229	8	tax	tax	NOUN
ijtc-798	229	9	revenue	revenue	NOUN
ijtc-798	229	10	.	.	PUNCT
ijtc-798	230	1	comparative	comparative	ADJ
ijtc-798	230	2	economic	economic	ADJ
ijtc-798	230	3	studies	study	NOUN
ijtc-798	230	4	,	,	PUNCT
ijtc-798	230	5	65(1	65(1	NOUN
ijtc-798	230	6	)	)	PUNCT
ijtc-798	230	7	,	,	PUNCT
ijtc-798	230	8	168–190	168–190	NUM
ijtc-798	230	9	.	.	PUNCT
ijtc-798	231	1	https://doi.org/10.1057/s41294-022-00195-2	https://doi.org/10.1057/s41294-022-00195-2	PROPN
ijtc-798	231	2	castro	castro	PROPN
ijtc-798	231	3	,	,	PUNCT
ijtc-798	231	4	g.	g.	PROPN
ijtc-798	231	5	á	á	PROPN
ijtc-798	231	6	.	.	PROPN
ijtc-798	231	7	,	,	PUNCT
ijtc-798	231	8	&	&	CCONJ
ijtc-798	231	9	camarillo	camarillo	PROPN
ijtc-798	231	10	,	,	PUNCT
ijtc-798	231	11	d.	d.	PROPN
ijtc-798	231	12	b.	b.	PROPN
ijtc-798	231	13	r.	r.	PROPN
ijtc-798	231	14	(	(	PUNCT
ijtc-798	231	15	2014	2014	NUM
ijtc-798	231	16	)	)	PUNCT
ijtc-798	231	17	.	.	PUNCT
ijtc-798	232	1	determinants	determinant	NOUN
ijtc-798	232	2	of	of	ADP
ijtc-798	232	3	tax	tax	NOUN
ijtc-798	232	4	revenue	revenue	NOUN
ijtc-798	232	5	in	in	ADP
ijtc-798	232	6	oecd	oecd	PROPN
ijtc-798	232	7	countries	country	NOUN
ijtc-798	232	8	over	over	ADP
ijtc-798	232	9	the	the	DET
ijtc-798	232	10	period	period	NOUN
ijtc-798	232	11	2001	2001	NUM
ijtc-798	232	12	-	-	SYM
ijtc-798	232	13	2011	2011	NUM
ijtc-798	232	14	.	.	PUNCT
ijtc-798	233	1	contaduria	contaduria	PROPN
ijtc-798	233	2	y	y	PROPN
ijtc-798	233	3	administracion	administracion	PROPN
ijtc-798	233	4	,	,	PUNCT
ijtc-798	233	5	59(3	59(3	NUM
ijtc-798	233	6	)	)	PUNCT
ijtc-798	233	7	,	,	PUNCT
ijtc-798	233	8	35–59	35–59	PROPN
ijtc-798	233	9	.	.	PUNCT
ijtc-798	234	1	https://doi.org/10.1016/s0186-1042(14)71265-3	https://doi.org/10.1016/s0186-1042(14)71265-3	PROPN
ijtc-798	234	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	234	3	agriculture	agriculture	NOUN
ijtc-798	234	4	and	and	CCONJ
ijtc-798	234	5	manufacturing	manufacturing	NOUN
ijtc-798	234	6	for	for	ADP
ijtc-798	234	7	lower	low	ADJ
ijtc-798	234	8	middle	middle	ADJ
ijtc-798	234	9	-	-	PUNCT
ijtc-798	234	10	income	income	NOUN
ijtc-798	234	11	countries	country	NOUN
ijtc-798	234	12	’	'	PUNCT
ijtc-798	234	13	tax	tax	NOUN
ijtc-798	234	14	revenue	revenue	NOUN
ijtc-798	234	15	:	:	PUNCT
ijtc-798	234	16	exchange	exchange	NOUN
ijtc-798	234	17	rate	rate	NOUN
ijtc-798	234	18	as	as	ADP
ijtc-798	234	19	moderating	moderate	VERB
ijtc-798	234	20	variable	variable	NOUN
ijtc-798	234	21	wulandari	wulandari	ADV
ijtc-798	234	22	and	and	CCONJ
ijtc-798	234	23	wijaya	wijaya	NOUN
ijtc-798	234	24	521	521	NUM
ijtc-798	234	25	|	|	ADV
ijtc-798	234	26	ilomata	ilomata	PROPN
ijtc-798	234	27	international	international	ADJ
ijtc-798	234	28	journal	journal	NOUN
ijtc-798	234	29	of	of	ADP
ijtc-798	234	30	tax	tax	PROPN
ijtc-798	234	31	&	&	CCONJ
ijtc-798	234	32	accounting	account	VERB
ijtc-798	234	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	234	34	chatterjee	chatterjee	NOUN
ijtc-798	234	35	,	,	PUNCT
ijtc-798	234	36	s.	s.	PROPN
ijtc-798	234	37	,	,	PUNCT
ijtc-798	234	38	&	&	CCONJ
ijtc-798	234	39	hadi	hadi	PROPN
ijtc-798	234	40	,	,	PUNCT
ijtc-798	234	41	a.	a.	PROPN
ijtc-798	234	42	s.	s.	PROPN
ijtc-798	234	43	(	(	PUNCT
ijtc-798	234	44	2006	2006	NUM
ijtc-798	234	45	)	)	PUNCT
ijtc-798	234	46	.	.	PUNCT
ijtc-798	235	1	regression	regression	VERB
ijtc-798	235	2	analysis	analysis	NOUN
ijtc-798	235	3	by	by	ADP
ijtc-798	235	4	example	example	NOUN
ijtc-798	235	5	.	.	PUNCT
ijtc-798	236	1	in	in	ADP
ijtc-798	236	2	john	john	PROPN
ijtc-798	236	3	wiley	wiley	PROPN
ijtc-798	236	4	&	&	CCONJ
ijtc-798	236	5	sons	sons	PROPN
ijtc-798	236	6	,	,	PUNCT
ijtc-798	236	7	inc	inc	PROPN
ijtc-798	236	8	.	.	PROPN
ijtc-798	237	1	(	(	PUNCT
ijtc-798	237	2	4th	4th	ADJ
ijtc-798	237	3	ed	ed	NOUN
ijtc-798	237	4	.	.	PUNCT
ijtc-798	237	5	)	)	PUNCT
ijtc-798	237	6	.	.	PUNCT
ijtc-798	238	1	john	john	PROPN
ijtc-798	238	2	wiley	wiley	PROPN
ijtc-798	238	3	&	&	CCONJ
ijtc-798	238	4	sons	sons	PROPN
ijtc-798	238	5	,	,	PUNCT
ijtc-798	238	6	inc	inc	PROPN
ijtc-798	238	7	.	.	PROPN
ijtc-798	238	8	https://books.google.co.id/books?id=uiu5xsaa9kyc&pg=pa268&dq=ridge+regression	https://books.google.co.id/books?id=uiu5xsaa9kyc&pg=pa268&dq=ridge+regression	NOUN
ijtc-798	239	1	+	+	NOUN
ijtc-798	239	2	model&hl	model&hl	X
ijtc-798	239	3	=	=	SYM
ijtc-798	239	4	id&newbks=1&newbks_redir=0&sa	id&newbks=1&newbks_redir=0&sa	NOUN
ijtc-798	239	5	=	=	NOUN
ijtc-798	239	6	x&ved=2ahukewiv8d7tozl_ahu0x	x&ved=2ahukewiv8d7tozl_ahu0x	NOUN
ijtc-798	239	7	zgghrtxajqq6af6bageeai#v	zgghrtxajqq6af6bageeai#v	NUM
ijtc-798	239	8	=	=	SYM
ijtc-798	239	9	onepage&q	onepage&q	NOUN
ijtc-798	239	10	=	=	NOUN
ijtc-798	239	11	ridge%20regression%20model&f	ridge%20regression%20model&f	NOUN
ijtc-798	239	12	=	=	NUM
ijtc-798	239	13	false	false	ADJ
ijtc-798	239	14	duli	duli	NOUN
ijtc-798	239	15	,	,	PUNCT
ijtc-798	239	16	n.	n.	NOUN
ijtc-798	239	17	(	(	PUNCT
ijtc-798	239	18	2019	2019	NUM
ijtc-798	239	19	)	)	PUNCT
ijtc-798	239	20	.	.	PUNCT
ijtc-798	240	1	metodologi	metodologi	PROPN
ijtc-798	240	2	penelitian	penelitian	PROPN
ijtc-798	240	3	kuantitatif	kuantitatif	PROPN
ijtc-798	240	4	:	:	PUNCT
ijtc-798	240	5	beberapa	beberapa	PROPN
ijtc-798	240	6	konsep	konsep	PROPN
ijtc-798	240	7	dasar	dasar	VERB
ijtc-798	240	8	untuk	untuk	PROPN
ijtc-798	240	9	penulisan	penulisan	PROPN
ijtc-798	240	10	skripsi	skripsi	PROPN
ijtc-798	240	11	&	&	CCONJ
ijtc-798	240	12	analisis	analisis	PROPN
ijtc-798	240	13	data	data	PROPN
ijtc-798	240	14	dengan	dengan	PROPN
ijtc-798	240	15	spss	spss	PROPN
ijtc-798	240	16	.	.	PUNCT
ijtc-798	241	1	deepublish	deepublish	PROPN
ijtc-798	241	2	publisher	publisher	NOUN
ijtc-798	241	3	.	.	PUNCT
ijtc-798	242	1	economic	economic	ADJ
ijtc-798	242	2	research	research	NOUN
ijtc-798	242	3	service	service	NOUN
ijtc-798	242	4	.	.	PUNCT
ijtc-798	243	1	(	(	PUNCT
ijtc-798	243	2	2017	2017	NUM
ijtc-798	243	3	)	)	PUNCT
ijtc-798	243	4	.	.	PUNCT
ijtc-798	244	1	low	low	ADJ
ijtc-798	244	2	-	-	PUNCT
ijtc-798	244	3	income	income	NOUN
ijtc-798	244	4	countries	country	NOUN
ijtc-798	244	5	had	have	VERB
ijtc-798	244	6	the	the	DET
ijtc-798	244	7	highest	high	ADJ
ijtc-798	244	8	rate	rate	NOUN
ijtc-798	244	9	of	of	ADP
ijtc-798	244	10	agricultural	agricultural	ADJ
ijtc-798	244	11	growth	growth	NOUN
ijtc-798	244	12	,	,	PUNCT
ijtc-798	244	13	but	but	CCONJ
ijtc-798	244	14	middle	middle	ADJ
ijtc-798	244	15	-	-	PUNCT
ijtc-798	244	16	income	income	NOUN
ijtc-798	244	17	countries	country	NOUN
ijtc-798	244	18	had	have	VERB
ijtc-798	244	19	the	the	DET
ijtc-798	244	20	highest	high	ADJ
ijtc-798	244	21	rate	rate	NOUN
ijtc-798	244	22	of	of	ADP
ijtc-798	244	23	productivity	productivity	NOUN
ijtc-798	244	24	growth	growth	NOUN
ijtc-798	244	25	.	.	PUNCT
ijtc-798	245	1	us	us	PROPN
ijtc-798	245	2	department	department	PROPN
ijtc-798	245	3	of	of	ADP
ijtc-798	245	4	agriculture	agriculture	PROPN
ijtc-798	245	5	.	.	PUNCT
ijtc-798	246	1	https://www.ers.usda.gov/data-products/chart-gallery/gallery/chartdetail/?chartid=85381	https://www.ers.usda.gov/data-products/chart-gallery/gallery/chartdetail/?chartid=85381	X
ijtc-798	246	2	eichengreen	eichengreen	PROPN
ijtc-798	246	3	,	,	PUNCT
ijtc-798	246	4	b.	b.	PROPN
ijtc-798	246	5	,	,	PUNCT
ijtc-798	246	6	park	park	PROPN
ijtc-798	246	7	,	,	PUNCT
ijtc-798	246	8	d.	d.	PROPN
ijtc-798	246	9	,	,	PUNCT
ijtc-798	246	10	&	&	CCONJ
ijtc-798	246	11	shin	shin	PROPN
ijtc-798	246	12	,	,	PUNCT
ijtc-798	246	13	k.	k.	PROPN
ijtc-798	246	14	(	(	PUNCT
ijtc-798	246	15	2017	2017	NUM
ijtc-798	246	16	)	)	PUNCT
ijtc-798	246	17	.	.	PUNCT
ijtc-798	247	1	adb	adb	PROPN
ijtc-798	247	2	economics	economic	NOUN
ijtc-798	247	3	working	working	PROPN
ijtc-798	247	4	paper	paper	PROPN
ijtc-798	247	5	series	series	PROPN
ijtc-798	247	6	no	no	PROPN
ijtc-798	247	7	.	.	PROPN
ijtc-798	248	1	517	517	NUM
ijtc-798	248	2	:	:	PUNCT
ijtc-798	248	3	the	the	DET
ijtc-798	248	4	lansdcape	lansdcape	NOUN
ijtc-798	248	5	of	of	ADP
ijtc-798	248	6	economic	economic	ADJ
ijtc-798	248	7	growth	growth	NOUN
ijtc-798	248	8	:	:	PUNCT
ijtc-798	248	9	do	do	AUX
ijtc-798	248	10	middle	middle	ADJ
ijtc-798	248	11	-	-	PUNCT
ijtc-798	248	12	income	income	NOUN
ijtc-798	248	13	countries	country	NOUN
ijtc-798	248	14	differ	differ	VERB
ijtc-798	248	15	?	?	PUNCT
ijtc-798	249	1	517	517	X
ijtc-798	249	2	.	.	PUNCT
ijtc-798	249	3	fink	fink	PROPN
ijtc-798	249	4	,	,	PUNCT
ijtc-798	249	5	a.	a.	NOUN
ijtc-798	249	6	(	(	PUNCT
ijtc-798	249	7	2005	2005	NUM
ijtc-798	249	8	)	)	PUNCT
ijtc-798	249	9	.	.	PUNCT
ijtc-798	250	1	conducting	conduct	VERB
ijtc-798	250	2	research	research	NOUN
ijtc-798	250	3	literature	literature	NOUN
ijtc-798	250	4	reviews	review	NOUN
ijtc-798	250	5	:	:	PUNCT
ijtc-798	250	6	from	from	ADP
ijtc-798	250	7	the	the	DET
ijtc-798	250	8	internet	internet	NOUN
ijtc-798	250	9	to	to	PART
ijtc-798	250	10	paper	paper	VERB
ijtc-798	250	11	(	(	PUNCT
ijtc-798	250	12	2nd	2nd	ADJ
ijtc-798	250	13	ed	ed	NOUN
ijtc-798	250	14	.	.	PUNCT
ijtc-798	250	15	)	)	PUNCT
ijtc-798	250	16	.	.	PUNCT
ijtc-798	251	1	sage	sage	NOUN
ijtc-798	251	2	publications	publication	NOUN
ijtc-798	251	3	,	,	PUNCT
ijtc-798	251	4	inc	inc	PROPN
ijtc-798	251	5	.	.	PROPN
ijtc-798	251	6	https://books.google.co.id/books?id=vyroawhljmc&pg=pa86&dq=stratified+sampling&hl=id&newbks=1&newbks_redir=0&sa=x	https://books.google.co.id/books?id=vyroawhljmc&pg=pa86&dq=stratified+sampling&hl=id&newbks=1&newbks_redir=0&sa=x	PROPN
ijtc-798	251	7	&	&	CCONJ
ijtc-798	251	8	ved=2ahukewjxg5hal5l_ahw3cmwghsx7ctsq6af6bageeai#v	ved=2ahukewjxg5hal5l_ahw3cmwghsx7ctsq6af6bageeai#v	PROPN
ijtc-798	251	9	=	=	NOUN
ijtc-798	251	10	onepage&q	onepage&q	PROPN
ijtc-798	251	11	=	=	NOUN
ijtc-798	251	12	stra	stra	NOUN
ijtc-798	251	13	tified%20sampling&f	tified%20sampling&f	ADP
ijtc-798	251	14	=	=	ADJ
ijtc-798	251	15	false	false	ADJ
ijtc-798	251	16	gaalya	gaalya	NOUN
ijtc-798	251	17	,	,	PUNCT
ijtc-798	251	18	m.	m.	NOUN
ijtc-798	251	19	s.	s.	PROPN
ijtc-798	251	20	(	(	PUNCT
ijtc-798	251	21	2015	2015	NUM
ijtc-798	251	22	)	)	PUNCT
ijtc-798	251	23	.	.	PUNCT
ijtc-798	252	1	trade	trade	NOUN
ijtc-798	252	2	liberalization	liberalization	NOUN
ijtc-798	252	3	and	and	CCONJ
ijtc-798	252	4	tax	tax	NOUN
ijtc-798	252	5	revenue	revenue	NOUN
ijtc-798	252	6	performance	performance	NOUN
ijtc-798	252	7	in	in	ADP
ijtc-798	252	8	uganda	uganda	PROPN
ijtc-798	252	9	.	.	PUNCT
ijtc-798	253	1	modern	modern	ADJ
ijtc-798	253	2	economy	economy	NOUN
ijtc-798	253	3	,	,	PUNCT
ijtc-798	253	4	06(02	06(02	NUM
ijtc-798	253	5	)	)	PUNCT
ijtc-798	253	6	,	,	PUNCT
ijtc-798	253	7	228–244	228–244	NUM
ijtc-798	253	8	.	.	PUNCT
ijtc-798	254	1	https://doi.org/10.4236/me.2015.62021	https://doi.org/10.4236/me.2015.62021	PROPN
ijtc-798	254	2	gaspareniene	gaspareniene	NOUN
ijtc-798	254	3	,	,	PUNCT
ijtc-798	254	4	l.	l.	PROPN
ijtc-798	254	5	,	,	PUNCT
ijtc-798	254	6	kliestik	kliestik	PROPN
ijtc-798	254	7	,	,	PUNCT
ijtc-798	254	8	t.	t.	PROPN
ijtc-798	254	9	,	,	PUNCT
ijtc-798	254	10	sivickiene	sivickiene	NOUN
ijtc-798	254	11	,	,	PUNCT
ijtc-798	254	12	r.	r.	PROPN
ijtc-798	254	13	,	,	PUNCT
ijtc-798	254	14	remeikiene	remeikiene	NOUN
ijtc-798	254	15	,	,	PUNCT
ijtc-798	254	16	r.	r.	PROPN
ijtc-798	254	17	,	,	PUNCT
ijtc-798	254	18	&	&	CCONJ
ijtc-798	254	19	endrijaitis	endrijaitis	PROPN
ijtc-798	254	20	,	,	PUNCT
ijtc-798	254	21	m.	m.	NOUN
ijtc-798	254	22	(	(	PUNCT
ijtc-798	254	23	2022	2022	NUM
ijtc-798	254	24	)	)	PUNCT
ijtc-798	254	25	.	.	PUNCT
ijtc-798	255	1	impact	impact	NOUN
ijtc-798	255	2	of	of	ADP
ijtc-798	255	3	foreign	foreign	ADJ
ijtc-798	255	4	direct	direct	ADJ
ijtc-798	255	5	investment	investment	NOUN
ijtc-798	255	6	on	on	ADP
ijtc-798	255	7	tax	tax	NOUN
ijtc-798	255	8	revenue	revenue	NOUN
ijtc-798	255	9	:	:	PUNCT
ijtc-798	255	10	the	the	DET
ijtc-798	255	11	case	case	NOUN
ijtc-798	255	12	of	of	ADP
ijtc-798	255	13	the	the	DET
ijtc-798	255	14	european	european	PROPN
ijtc-798	255	15	union	union	PROPN
ijtc-798	255	16	.	.	PUNCT
ijtc-798	256	1	journal	journal	PROPN
ijtc-798	256	2	of	of	ADP
ijtc-798	256	3	competitiveness	competitiveness	NOUN
ijtc-798	256	4	,	,	PUNCT
ijtc-798	256	5	14(1	14(1	NUM
ijtc-798	256	6	)	)	PUNCT
ijtc-798	256	7	,	,	PUNCT
ijtc-798	256	8	43–60	43–60	NOUN
ijtc-798	256	9	.	.	PUNCT
ijtc-798	257	1	https://doi.org/10.7441/joc.2022.01.03	https://doi.org/10.7441/joc.2022.01.03	PROPN
ijtc-798	257	2	ghozali	ghozali	PROPN
ijtc-798	257	3	,	,	PUNCT
ijtc-798	257	4	i.	i.	PROPN
ijtc-798	257	5	(	(	PUNCT
ijtc-798	257	6	2016	2016	NUM
ijtc-798	257	7	)	)	PUNCT
ijtc-798	257	8	.	.	PUNCT
ijtc-798	258	1	aplikasi	aplikasi	PROPN
ijtc-798	258	2	analisis	analisis	PROPN
ijtc-798	258	3	multivariete	multivariete	PROPN
ijtc-798	258	4	dengan	dengan	PROPN
ijtc-798	258	5	program	program	PROPN
ijtc-798	258	6	ibm	ibm	PROPN
ijtc-798	258	7	spss	spss	PROPN
ijtc-798	258	8	23	23	NUM
ijtc-798	258	9	.	.	PUNCT
ijtc-798	259	1	badan	badan	PROPN
ijtc-798	259	2	penerbit	penerbit	PROPN
ijtc-798	259	3	universitas	universita	NOUN
ijtc-798	259	4	diponegoro	diponegoro	PROPN
ijtc-798	259	5	.	.	PUNCT
ijtc-798	260	1	gragnon	gragnon	NOUN
ijtc-798	260	2	,	,	PUNCT
ijtc-798	260	3	j.	j.	PROPN
ijtc-798	260	4	e.	e.	PROPN
ijtc-798	260	5	,	,	PUNCT
ijtc-798	260	6	&	&	CCONJ
ijtc-798	260	7	hinterschweiger	hinterschweiger	PROPN
ijtc-798	260	8	,	,	PUNCT
ijtc-798	260	9	m.	m.	NOUN
ijtc-798	260	10	(	(	PUNCT
ijtc-798	260	11	2011	2011	NUM
ijtc-798	260	12	)	)	PUNCT
ijtc-798	260	13	.	.	PUNCT
ijtc-798	261	1	flexible	flexible	ADJ
ijtc-798	261	2	exchange	exchange	NOUN
ijtc-798	261	3	rates	rate	NOUN
ijtc-798	261	4	for	for	ADP
ijtc-798	261	5	a	a	DET
ijtc-798	261	6	stable	stable	ADJ
ijtc-798	261	7	world	world	NOUN
ijtc-798	261	8	economy	economy	NOUN
ijtc-798	261	9	.	.	PUNCT
ijtc-798	262	1	peterson	peterson	PROPN
ijtc-798	262	2	institute	institute	PROPN
ijtc-798	262	3	for	for	ADP
ijtc-798	262	4	international	international	ADJ
ijtc-798	262	5	economics	economic	NOUN
ijtc-798	262	6	.	.	PUNCT
ijtc-798	263	1	https://books.google.co.id/books?id=nantvbmey2ac&pg=pa99&dq=exchange+rate+in	https://books.google.co.id/books?id=nantvbmey2ac&pg=pa99&dq=exchange+rate+in	ADJ
ijtc-798	263	2	+	+	PROPN
ijtc-798	263	3	economy&hl	economy&hl	NOUN
ijtc-798	263	4	=	=	SYM
ijtc-798	263	5	id&newbks=1&newbks_redir=0&sa	id&newbks=1&newbks_redir=0&sa	X
ijtc-798	263	6	=	=	SYM
ijtc-798	263	7	x&ved=2ahukewj_z5rbxjd_ahw	x&ved=2ahukewj_z5rbxjd_ahw	SYM
ijtc-798	263	8	h7dggheksdo0q6af6bagleai#v	h7dggheksdo0q6af6bagleai#v	PROPN
ijtc-798	263	9	=	=	SYM
ijtc-798	263	10	onepage&q	onepage&q	PROPN
ijtc-798	263	11	=	=	NOUN
ijtc-798	263	12	exchange%20rate%20in%20economy	exchange%20rate%20in%20economy	PROPN
ijtc-798	263	13	&	&	CCONJ
ijtc-798	263	14	f	f	NOUN
ijtc-798	263	15	=	=	PROPN
ijtc-798	263	16	false	false	ADJ
ijtc-798	263	17	hamdan	hamdan	PROPN
ijtc-798	263	18	,	,	PUNCT
ijtc-798	263	19	s.	s.	PROPN
ijtc-798	263	20	,	,	PUNCT
ijtc-798	263	21	&	&	CCONJ
ijtc-798	263	22	rana	rana	PROPN
ijtc-798	263	23	,	,	PUNCT
ijtc-798	263	24	f.	f.	PROPN
ijtc-798	263	25	(	(	PUNCT
ijtc-798	263	26	2021	2021	NUM
ijtc-798	263	27	)	)	PUNCT
ijtc-798	263	28	.	.	PUNCT
ijtc-798	264	1	determinants	determinant	NOUN
ijtc-798	264	2	of	of	ADP
ijtc-798	264	3	tax	tax	NOUN
ijtc-798	264	4	revenue	revenue	NOUN
ijtc-798	264	5	in	in	ADP
ijtc-798	264	6	emerging	emerge	VERB
ijtc-798	264	7	countries	country	NOUN
ijtc-798	264	8	.	.	PUNCT
ijtc-798	265	1	palarch	palarch	NOUN
ijtc-798	265	2	’s	’s	PART
ijtc-798	265	3	journal	journal	PROPN
ijtc-798	265	4	of	of	ADP
ijtc-798	265	5	archaeology	archaeology	NOUN
ijtc-798	265	6	of	of	ADP
ijtc-798	265	7	egypt	egypt	PROPN
ijtc-798	265	8	/	/	SYM
ijtc-798	265	9	egyptology	egyptology	NOUN
ijtc-798	265	10	,	,	PUNCT
ijtc-798	265	11	18(13	18(13	NUM
ijtc-798	265	12	)	)	PUNCT
ijtc-798	265	13	,	,	PUNCT
ijtc-798	265	14	98–106	98–106	NUM
ijtc-798	265	15	.	.	PUNCT
ijtc-798	266	1	huang	huang	PROPN
ijtc-798	266	2	,	,	PUNCT
ijtc-798	266	3	q.	q.	PROPN
ijtc-798	266	4	,	,	PUNCT
ijtc-798	266	5	liu	liu	PROPN
ijtc-798	266	6	,	,	PUNCT
ijtc-798	266	7	g.	g.	PROPN
ijtc-798	266	8	,	,	PUNCT
ijtc-798	266	9	he	he	PRON
ijtc-798	266	10	,	,	PUNCT
ijtc-798	266	11	j.	j.	PROPN
ijtc-798	266	12	,	,	PUNCT
ijtc-798	266	13	jiang	jiang	PROPN
ijtc-798	266	14	,	,	PUNCT
ijtc-798	266	15	f.	f.	PROPN
ijtc-798	266	16	,	,	PUNCT
ijtc-798	266	17	&	&	CCONJ
ijtc-798	266	18	huang	huang	PROPN
ijtc-798	266	19	,	,	PUNCT
ijtc-798	266	20	y.	y.	PROPN
ijtc-798	266	21	(	(	PUNCT
ijtc-798	266	22	2017	2017	NUM
ijtc-798	266	23	)	)	PUNCT
ijtc-798	266	24	.	.	PUNCT
ijtc-798	267	1	the	the	DET
ijtc-798	267	2	middle	middle	ADJ
ijtc-798	267	3	-	-	PUNCT
ijtc-798	267	4	income	income	NOUN
ijtc-798	267	5	trap	trap	NOUN
ijtc-798	267	6	and	and	CCONJ
ijtc-798	267	7	the	the	DET
ijtc-798	267	8	manufacturing	manufacturing	NOUN
ijtc-798	267	9	transformation	transformation	NOUN
ijtc-798	267	10	of	of	ADP
ijtc-798	267	11	the	the	DET
ijtc-798	267	12	people	people	NOUN
ijtc-798	267	13	’s	’s	PART
ijtc-798	267	14	republic	republic	NOUN
ijtc-798	267	15	of	of	ADP
ijtc-798	267	16	china	china	PROPN
ijtc-798	267	17	(	(	PUNCT
ijtc-798	267	18	prc	prc	PROPN
ijtc-798	267	19	):	):	PUNCT
ijtc-798	267	20	asian	asian	ADJ
ijtc-798	267	21	experience	experience	NOUN
ijtc-798	267	22	and	and	CCONJ
ijtc-798	267	23	the	the	DET
ijtc-798	267	24	prc	prc	PROPN
ijtc-798	267	25	’s	’s	PART
ijtc-798	267	26	industrial	industrial	ADJ
ijtc-798	267	27	policy	policy	NOUN
ijtc-798	267	28	orientation	orientation	NOUN
ijtc-798	267	29	.	.	PUNCT
ijtc-798	268	1	adbi	adbi	PROPN
ijtc-798	268	2	wo	will	AUX
ijtc-798	268	3	,	,	PUNCT
ijtc-798	268	4	752	752	NUM
ijtc-798	268	5	.	.	PUNCT
ijtc-798	269	1	ismanto	ismanto	PROPN
ijtc-798	269	2	,	,	PUNCT
ijtc-798	269	3	h.	h.	PROPN
ijtc-798	269	4	,	,	PUNCT
ijtc-798	269	5	&	&	CCONJ
ijtc-798	269	6	pebruary	pebruary	PROPN
ijtc-798	269	7	,	,	PUNCT
ijtc-798	269	8	s.	s.	PROPN
ijtc-798	269	9	(	(	PUNCT
ijtc-798	269	10	2021	2021	NUM
ijtc-798	269	11	)	)	PUNCT
ijtc-798	269	12	.	.	PUNCT
ijtc-798	270	1	aplikasi	aplikasi	PROPN
ijtc-798	270	2	spss	spss	PROPN
ijtc-798	270	3	dan	dan	PROPN
ijtc-798	270	4	eviews	eviews	PROPN
ijtc-798	270	5	dalam	dalam	PROPN
ijtc-798	270	6	analisis	analisis	PROPN
ijtc-798	270	7	data	datum	NOUN
ijtc-798	270	8	penelitian	penelitian	PROPN
ijtc-798	270	9	.	.	PUNCT
ijtc-798	271	1	deepublish	deepublish	PROPN
ijtc-798	271	2	.	.	PUNCT
ijtc-798	272	1	jaya	jaya	PROPN
ijtc-798	272	2	,	,	PUNCT
ijtc-798	272	3	i.	i.	PROPN
ijtc-798	272	4	m.	m.	PROPN
ijtc-798	272	5	l.	l.	PROPN
ijtc-798	272	6	m.	m.	PROPN
ijtc-798	272	7	(	(	PUNCT
ijtc-798	272	8	2020	2020	NUM
ijtc-798	272	9	)	)	PUNCT
ijtc-798	272	10	.	.	PUNCT
ijtc-798	273	1	metode	metode	PROPN
ijtc-798	273	2	penelitian	penelitian	PROPN
ijtc-798	273	3	kuantitatif	kuantitatif	PROPN
ijtc-798	273	4	dan	dan	PROPN
ijtc-798	273	5	kualitatif	kualitatif	PROPN
ijtc-798	273	6	:	:	PUNCT
ijtc-798	273	7	teori	teori	PROPN
ijtc-798	273	8	,	,	PUNCT
ijtc-798	273	9	penerapan	penerapan	PROPN
ijtc-798	273	10	,	,	PUNCT
ijtc-798	273	11	dan	dan	PROPN
ijtc-798	273	12	riset	riset	PROPN
ijtc-798	273	13	nyata	nyata	VERB
ijtc-798	273	14	.	.	PUNCT
ijtc-798	274	1	anak	anak	PROPN
ijtc-798	274	2	hebat	hebat	PROPN
ijtc-798	274	3	indonesia	indonesia	PROPN
ijtc-798	274	4	.	.	PUNCT
ijtc-798	275	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	275	2	agriculture	agriculture	NOUN
ijtc-798	275	3	and	and	CCONJ
ijtc-798	275	4	manufacturing	manufacturing	NOUN
ijtc-798	275	5	for	for	ADP
ijtc-798	275	6	lower	low	ADJ
ijtc-798	275	7	middle	middle	ADJ
ijtc-798	275	8	-	-	PUNCT
ijtc-798	275	9	income	income	NOUN
ijtc-798	275	10	countries	country	NOUN
ijtc-798	275	11	’	'	PUNCT
ijtc-798	275	12	tax	tax	NOUN
ijtc-798	275	13	revenue	revenue	NOUN
ijtc-798	275	14	:	:	PUNCT
ijtc-798	275	15	exchange	exchange	NOUN
ijtc-798	275	16	rate	rate	NOUN
ijtc-798	275	17	as	as	ADP
ijtc-798	275	18	moderating	moderate	VERB
ijtc-798	275	19	variable	variable	NOUN
ijtc-798	275	20	wulandari	wulandari	ADV
ijtc-798	275	21	and	and	CCONJ
ijtc-798	275	22	wijaya	wijaya	NOUN
ijtc-798	275	23	522	522	NUM
ijtc-798	275	24	|	|	ADV
ijtc-798	275	25	ilomata	ilomata	PROPN
ijtc-798	275	26	international	international	ADJ
ijtc-798	275	27	journal	journal	NOUN
ijtc-798	275	28	of	of	ADP
ijtc-798	275	29	tax	tax	PROPN
ijtc-798	275	30	&	&	CCONJ
ijtc-798	275	31	accounting	accounting	PROPN
ijtc-798	275	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	275	33	karagöz	karagöz	PROPN
ijtc-798	275	34	,	,	PUNCT
ijtc-798	275	35	k.	k.	PROPN
ijtc-798	275	36	(	(	PUNCT
ijtc-798	275	37	2013	2013	NUM
ijtc-798	275	38	)	)	PUNCT
ijtc-798	275	39	.	.	PUNCT
ijtc-798	276	1	determinants	determinant	NOUN
ijtc-798	276	2	of	of	ADP
ijtc-798	276	3	tax	tax	NOUN
ijtc-798	276	4	revenue	revenue	NOUN
ijtc-798	276	5	:	:	PUNCT
ijtc-798	276	6	does	do	VERB
ijtc-798	276	7	sectorial	sectorial	ADJ
ijtc-798	276	8	composition	composition	NOUN
ijtc-798	276	9	matter	matter	NOUN
ijtc-798	276	10	?	?	PUNCT
ijtc-798	277	1	journal	journal	NOUN
ijtc-798	277	2	of	of	ADP
ijtc-798	277	3	finance	finance	NOUN
ijtc-798	277	4	,	,	PUNCT
ijtc-798	277	5	accounting	accounting	NOUN
ijtc-798	277	6	and	and	CCONJ
ijtc-798	277	7	management	management	NOUN
ijtc-798	277	8	,	,	PUNCT
ijtc-798	277	9	4(july	4(july	ADV
ijtc-798	277	10	)	)	PUNCT
ijtc-798	277	11	,	,	PUNCT
ijtc-798	277	12	2013	2013	NUM
ijtc-798	277	13	.	.	PUNCT
ijtc-798	278	1	kasim	kasim	PROPN
ijtc-798	278	2	,	,	PUNCT
ijtc-798	278	3	f.	f.	PROPN
ijtc-798	278	4	(	(	PUNCT
ijtc-798	278	5	2008	2008	NUM
ijtc-798	278	6	)	)	PUNCT
ijtc-798	278	7	.	.	PUNCT
ijtc-798	279	1	uji	uji	PROPN
ijtc-798	279	2	hipotesis	hipotesis	NOUN
ijtc-798	279	3	.	.	PUNCT
ijtc-798	280	1	in	in	ADP
ijtc-798	280	2	metodologi	metodologi	PROPN
ijtc-798	280	3	penelitian	penelitian	PROPN
ijtc-798	280	4	biomedis	biomedis	PROPN
ijtc-798	280	5	.	.	PUNCT
ijtc-798	281	1	danamartha	danamartha	PROPN
ijtc-798	281	2	sejahtera	sejahtera	PROPN
ijtc-798	281	3	utama	utama	PROPN
ijtc-798	281	4	.	.	PUNCT
ijtc-798	282	1	kusumaningtyas	kusumaningtyas	PROPN
ijtc-798	282	2	,	,	PUNCT
ijtc-798	282	3	e.	e.	PROPN
ijtc-798	282	4	,	,	PUNCT
ijtc-798	282	5	sugiyanto	sugiyanto	PROPN
ijtc-798	282	6	,	,	PUNCT
ijtc-798	282	7	subagyo	subagyo	PROPN
ijtc-798	282	8	,	,	PUNCT
ijtc-798	282	9	e.	e.	PROPN
ijtc-798	282	10	,	,	PUNCT
ijtc-798	282	11	adinugroho	adinugroho	PROPN
ijtc-798	282	12	,	,	PUNCT
ijtc-798	282	13	w.	w.	PROPN
ijtc-798	282	14	c.	c.	PROPN
ijtc-798	282	15	,	,	PUNCT
ijtc-798	282	16	jacob	jacob	PROPN
ijtc-798	282	17	,	,	PUNCT
ijtc-798	282	18	j.	j.	PROPN
ijtc-798	282	19	,	,	PUNCT
ijtc-798	282	20	berry	berry	VERB
ijtc-798	282	21	,	,	PUNCT
ijtc-798	282	22	y.	y.	PROPN
ijtc-798	282	23	,	,	PUNCT
ijtc-798	282	24	nuraini	nuraini	PROPN
ijtc-798	282	25	,	,	PUNCT
ijtc-798	282	26	a.	a.	NOUN
ijtc-798	282	27	,	,	PUNCT
ijtc-798	282	28	sudjono	sudjono	NOUN
ijtc-798	282	29	,	,	PUNCT
ijtc-798	282	30	&	&	CCONJ
ijtc-798	282	31	syah	syah	PROPN
ijtc-798	282	32	,	,	PUNCT
ijtc-798	282	33	s.	s.	PROPN
ijtc-798	282	34	(	(	PUNCT
ijtc-798	282	35	2022	2022	NUM
ijtc-798	282	36	)	)	PUNCT
ijtc-798	282	37	.	.	PUNCT
ijtc-798	283	1	konsep	konsep	PROPN
ijtc-798	283	2	dan	dan	PROPN
ijtc-798	283	3	praktik	praktik	PROPN
ijtc-798	283	4	ekonometrika	ekonometrika	PROPN
ijtc-798	283	5	menggunakan	menggunakan	PROPN
ijtc-798	283	6	eviews	eviews	PROPN
ijtc-798	283	7	(	(	PUNCT
ijtc-798	283	8	m.	m.	NOUN
ijtc-798	283	9	surur	surur	PROPN
ijtc-798	283	10	,	,	PUNCT
ijtc-798	283	11	ed	ed	NOUN
ijtc-798	283	12	.	.	PUNCT
ijtc-798	283	13	)	)	PUNCT
ijtc-798	283	14	.	.	PUNCT
ijtc-798	284	1	academia	academia	PROPN
ijtc-798	284	2	publication	publication	NOUN
ijtc-798	284	3	.	.	PUNCT
ijtc-798	285	1	https://books.google.co.id/books?id=dbp1eaaaqbaj&pg=pa87&dq=data+panel+tida	https://books.google.co.id/books?id=dbp1eaaaqbaj&pg=pa87&dq=data+panel+tida	PROPN
ijtc-798	285	2	k+perlu+dilakukan+uji+asumsi+normalitas&hl	k+perlu+dilakukan+uji+asumsi+normalitas&hl	NOUN
ijtc-798	285	3	=	=	NOUN
ijtc-798	285	4	id&newbks=1&newbks_redir=0&sa	id&newbks=1&newbks_redir=0&sa	NOUN
ijtc-798	285	5	=	=	NOUN
ijtc-798	285	6	x	x	NOUN
ijtc-798	285	7	&	&	CCONJ
ijtc-798	285	8	ved=2ahukewjy4dizzdjahxh7zgghcvbaoqq6af6bagfeai#v	ved=2ahukewjy4dizzdjahxh7zgghcvbaoqq6af6bagfeai#v	PUNCT
ijtc-798	285	9	=	=	SYM
ijtc-798	285	10	onepage&q	onepage&q	NOUN
ijtc-798	285	11	=	=	SYM
ijtc-798	285	12	data%20panel%20tidak%20perl	data%20panel%20tidak%20perl	VERB
ijtc-798	285	13	u%20dilakukan%20uji%20asumsi%20normalitas&f	u%20dilakukan%20uji%20asumsi%20normalitas&f	NOUN
ijtc-798	285	14	=	=	ADJ
ijtc-798	285	15	false	false	ADJ
ijtc-798	285	16	mawejje	mawejje	NOUN
ijtc-798	285	17	,	,	PUNCT
ijtc-798	285	18	j.	j.	PROPN
ijtc-798	285	19	,	,	PUNCT
ijtc-798	285	20	&	&	CCONJ
ijtc-798	285	21	sebudde	sebudde	PROPN
ijtc-798	285	22	,	,	PUNCT
ijtc-798	285	23	r.	r.	PROPN
ijtc-798	285	24	k.	k.	PROPN
ijtc-798	285	25	(	(	PUNCT
ijtc-798	285	26	2019	2019	NUM
ijtc-798	285	27	)	)	PUNCT
ijtc-798	285	28	.	.	PUNCT
ijtc-798	286	1	tax	tax	NOUN
ijtc-798	286	2	revenue	revenue	NOUN
ijtc-798	286	3	potential	potential	NOUN
ijtc-798	286	4	and	and	CCONJ
ijtc-798	286	5	effort	effort	NOUN
ijtc-798	286	6	:	:	PUNCT
ijtc-798	286	7	worldwide	worldwide	ADJ
ijtc-798	286	8	estimates	estimate	NOUN
ijtc-798	286	9	using	use	VERB
ijtc-798	286	10	a	a	DET
ijtc-798	286	11	new	new	ADJ
ijtc-798	286	12	dataset	dataset	NOUN
ijtc-798	286	13	.	.	PUNCT
ijtc-798	287	1	economic	economic	ADJ
ijtc-798	287	2	analysis	analysis	NOUN
ijtc-798	287	3	and	and	CCONJ
ijtc-798	287	4	policy	policy	NOUN
ijtc-798	287	5	,	,	PUNCT
ijtc-798	287	6	63	63	NUM
ijtc-798	287	7	,	,	PUNCT
ijtc-798	287	8	119–129	119–129	NUM
ijtc-798	287	9	.	.	PUNCT
ijtc-798	288	1	https://doi.org/10.1016/j.eap.2019.05.005	https://doi.org/10.1016/j.eap.2019.05.005	PROPN
ijtc-798	288	2	mazhar	mazhar	PROPN
ijtc-798	288	3	,	,	PUNCT
ijtc-798	288	4	u.	u.	PROPN
ijtc-798	288	5	,	,	PUNCT
ijtc-798	288	6	&	&	CCONJ
ijtc-798	288	7	rehman	rehman	PROPN
ijtc-798	288	8	,	,	PUNCT
ijtc-798	288	9	f.	f.	PROPN
ijtc-798	288	10	(	(	PUNCT
ijtc-798	288	11	2020	2020	NUM
ijtc-798	288	12	)	)	PUNCT
ijtc-798	288	13	.	.	PUNCT
ijtc-798	289	1	manufacturing	manufacturing	NOUN
ijtc-798	289	2	as	as	ADP
ijtc-798	289	3	a	a	DET
ijtc-798	289	4	growth	growth	NOUN
ijtc-798	289	5	escalator	escalator	NOUN
ijtc-798	289	6	in	in	ADP
ijtc-798	289	7	low	low	ADJ
ijtc-798	289	8	and	and	CCONJ
ijtc-798	289	9	middle	middle	ADJ
ijtc-798	289	10	income	income	NOUN
ijtc-798	289	11	countries	country	NOUN
ijtc-798	289	12	.	.	PUNCT
ijtc-798	290	1	journal	journal	PROPN
ijtc-798	290	2	of	of	ADP
ijtc-798	290	3	economics	economic	NOUN
ijtc-798	290	4	and	and	CCONJ
ijtc-798	290	5	finance	finance	NOUN
ijtc-798	290	6	,	,	PUNCT
ijtc-798	290	7	44	44	NUM
ijtc-798	290	8	,	,	PUNCT
ijtc-798	290	9	790–809	790–809	NUM
ijtc-798	290	10	.	.	PUNCT
ijtc-798	291	1	mccampbell	mccampbell	PROPN
ijtc-798	291	2	,	,	PUNCT
ijtc-798	291	3	m.	m.	NOUN
ijtc-798	291	4	(	(	PUNCT
ijtc-798	291	5	2022	2022	NUM
ijtc-798	291	6	)	)	PUNCT
ijtc-798	291	7	.	.	PUNCT
ijtc-798	292	1	agricultural	agricultural	ADJ
ijtc-798	292	2	digitalization	digitalization	NOUN
ijtc-798	292	3	and	and	CCONJ
ijtc-798	292	4	automation	automation	NOUN
ijtc-798	292	5	in	in	ADP
ijtc-798	292	6	lowand	lowand	ADJ
ijtc-798	292	7	middle	middle	ADJ
ijtc-798	292	8	-	-	PUNCT
ijtc-798	292	9	income	income	NOUN
ijtc-798	292	10	countries	country	NOUN
ijtc-798	292	11	:	:	PUNCT
ijtc-798	292	12	evidence	evidence	NOUN
ijtc-798	292	13	from	from	ADP
ijtc-798	292	14	ten	ten	NUM
ijtc-798	292	15	case	case	NOUN
ijtc-798	292	16	studies	study	NOUN
ijtc-798	292	17	.	.	PUNCT
ijtc-798	293	1	fao	fao	ADJ
ijtc-798	293	2	agricultural	agricultural	PROPN
ijtc-798	293	3	development	development	PROPN
ijtc-798	293	4	economics	economics	PROPN
ijtc-798	293	5	technical	technical	PROPN
ijtc-798	293	6	study	study	NOUN
ijtc-798	293	7	,	,	PUNCT
ijtc-798	293	8	25	25	NUM
ijtc-798	293	9	.	.	PUNCT
ijtc-798	294	1	https://doi.org/10.4060/cc2914en	https://doi.org/10.4060/cc2914en	PROPN
ijtc-798	295	1	minh	minh	PROPN
ijtc-798	295	2	ha	ha	INTJ
ijtc-798	295	3	,	,	PUNCT
ijtc-798	295	4	n.	n.	PROPN
ijtc-798	295	5	,	,	PUNCT
ijtc-798	295	6	tan	tan	PROPN
ijtc-798	295	7	minh	minh	NOUN
ijtc-798	295	8	,	,	PUNCT
ijtc-798	295	9	p.	p.	PROPN
ijtc-798	295	10	,	,	PUNCT
ijtc-798	295	11	&	&	CCONJ
ijtc-798	295	12	binh	binh	PROPN
ijtc-798	295	13	,	,	PUNCT
ijtc-798	295	14	q.	q.	PROPN
ijtc-798	295	15	m.	m.	PROPN
ijtc-798	295	16	q.	q.	PROPN
ijtc-798	295	17	(	(	PUNCT
ijtc-798	295	18	2022	2022	NUM
ijtc-798	295	19	)	)	PUNCT
ijtc-798	295	20	.	.	PUNCT
ijtc-798	296	1	the	the	DET
ijtc-798	296	2	determinants	determinant	NOUN
ijtc-798	296	3	of	of	ADP
ijtc-798	296	4	tax	tax	NOUN
ijtc-798	296	5	revenue	revenue	NOUN
ijtc-798	296	6	:	:	PUNCT
ijtc-798	296	7	a	a	DET
ijtc-798	296	8	study	study	NOUN
ijtc-798	296	9	of	of	ADP
ijtc-798	296	10	southeast	southeast	PROPN
ijtc-798	296	11	asia	asia	PROPN
ijtc-798	296	12	.	.	PUNCT
ijtc-798	297	1	cogent	cogent	NOUN
ijtc-798	297	2	economics	economic	NOUN
ijtc-798	297	3	and	and	CCONJ
ijtc-798	297	4	finance	finance	NOUN
ijtc-798	297	5	,	,	PUNCT
ijtc-798	297	6	10(1	10(1	NUM
ijtc-798	297	7	)	)	PUNCT
ijtc-798	297	8	.	.	PUNCT
ijtc-798	298	1	https://doi.org/10.1080/23322039.2022.2026660	https://doi.org/10.1080/23322039.2022.2026660	PRON
ijtc-798	298	2	mital	mital	NOUN
ijtc-798	298	3	,	,	PUNCT
ijtc-798	298	4	a.	a.	PROPN
ijtc-798	298	5	,	,	PUNCT
ijtc-798	298	6	desai	desai	PROPN
ijtc-798	298	7	,	,	PUNCT
ijtc-798	298	8	a.	a.	PROPN
ijtc-798	298	9	,	,	PUNCT
ijtc-798	298	10	subramanian	subramanian	PROPN
ijtc-798	298	11	,	,	PUNCT
ijtc-798	298	12	a.	a.	PROPN
ijtc-798	298	13	,	,	PUNCT
ijtc-798	298	14	&	&	CCONJ
ijtc-798	298	15	mital	mital	NOUN
ijtc-798	298	16	,	,	PUNCT
ijtc-798	298	17	a.	a.	NOUN
ijtc-798	298	18	(	(	PUNCT
ijtc-798	298	19	2014	2014	NUM
ijtc-798	298	20	)	)	PUNCT
ijtc-798	298	21	.	.	PUNCT
ijtc-798	299	1	the	the	DET
ijtc-798	299	2	significance	significance	NOUN
ijtc-798	299	3	of	of	ADP
ijtc-798	299	4	manufacturing	manufacturing	NOUN
ijtc-798	299	5	.	.	PUNCT
ijtc-798	300	1	in	in	ADP
ijtc-798	300	2	product	product	NOUN
ijtc-798	300	3	development	development	NOUN
ijtc-798	300	4	(	(	PUNCT
ijtc-798	300	5	pp	pp	ADV
ijtc-798	300	6	.	.	PUNCT
ijtc-798	300	7	3–19	3–19	NOUN
ijtc-798	300	8	)	)	PUNCT
ijtc-798	300	9	.	.	PUNCT
ijtc-798	301	1	elsevier	elsevier	NOUN
ijtc-798	301	2	.	.	PUNCT
ijtc-798	302	1	https://doi.org/10.1016/b978-0-12-7999456.00001-6	https://doi.org/10.1016/b978-0-12-7999456.00001-6	PROPN
ijtc-798	302	2	mukhid	mukhid	PROPN
ijtc-798	302	3	,	,	PUNCT
ijtc-798	302	4	abd	abd	PROPN
ijtc-798	302	5	.	.	PUNCT
ijtc-798	303	1	(	(	PUNCT
ijtc-798	303	2	2021	2021	NUM
ijtc-798	303	3	)	)	PUNCT
ijtc-798	303	4	.	.	PUNCT
ijtc-798	304	1	metodologi	metodologi	PROPN
ijtc-798	304	2	penelitian	penelitian	PROPN
ijtc-798	304	3	:	:	PUNCT
ijtc-798	304	4	pendekatan	pendekatan	PROPN
ijtc-798	304	5	kuantitatif	kuantitatif	PROPN
ijtc-798	304	6	(	(	PUNCT
ijtc-798	304	7	s.	s.	PROPN
ijtc-798	304	8	r.	r.	PROPN
ijtc-798	304	9	wahyuningrum	wahyuningrum	PROPN
ijtc-798	304	10	,	,	PUNCT
ijtc-798	304	11	ed	ed	NOUN
ijtc-798	304	12	.	.	PUNCT
ijtc-798	304	13	)	)	PUNCT
ijtc-798	304	14	.	.	PUNCT
ijtc-798	305	1	cv	cv	PROPN
ijtc-798	305	2	jakad	jakad	PROPN
ijtc-798	305	3	media	medium	NOUN
ijtc-798	305	4	publishing	publishing	NOUN
ijtc-798	305	5	.	.	PUNCT
ijtc-798	306	1	oecd	oecd	PROPN
ijtc-798	306	2	.	.	PUNCT
ijtc-798	307	1	(	(	PUNCT
ijtc-798	307	2	2021	2021	NUM
ijtc-798	307	3	)	)	PUNCT
ijtc-798	307	4	.	.	PUNCT
ijtc-798	308	1	dac	dac	PROPN
ijtc-798	308	2	list	list	NOUN
ijtc-798	308	3	of	of	ADP
ijtc-798	308	4	oda	oda	PROPN
ijtc-798	308	5	recipients	recipient	NOUN
ijtc-798	308	6	.	.	PUNCT
ijtc-798	309	1	oecd	oecd	PROPN
ijtc-798	309	2	.	.	PUNCT
ijtc-798	310	1	(	(	PUNCT
ijtc-798	310	2	2022	2022	NUM
ijtc-798	310	3	)	)	PUNCT
ijtc-798	310	4	.	.	PUNCT
ijtc-798	311	1	tax	tax	NOUN
ijtc-798	311	2	policy	policy	NOUN
ijtc-798	311	3	reforms	reform	NOUN
ijtc-798	311	4	in	in	ADP
ijtc-798	311	5	lowand	lowand	ADJ
ijtc-798	311	6	middle	middle	ADJ
ijtc-798	311	7	-	-	PUNCT
ijtc-798	311	8	income	income	NOUN
ijtc-798	311	9	countries	country	NOUN
ijtc-798	311	10	policy	policy	NOUN
ijtc-798	311	11	brief	brief	NOUN
ijtc-798	311	12	.	.	PUNCT
ijtc-798	312	1	ofori	ofori	ADV
ijtc-798	312	2	,	,	PUNCT
ijtc-798	312	3	i.	i.	PROPN
ijtc-798	312	4	k.	k.	PROPN
ijtc-798	312	5	,	,	PUNCT
ijtc-798	312	6	obeng	obeng	PROPN
ijtc-798	312	7	,	,	PUNCT
ijtc-798	312	8	c.	c.	PROPN
ijtc-798	312	9	k.	k.	PROPN
ijtc-798	312	10	,	,	PUNCT
ijtc-798	312	11	&	&	CCONJ
ijtc-798	312	12	armah	armah	PROPN
ijtc-798	312	13	,	,	PUNCT
ijtc-798	312	14	m.	m.	PROPN
ijtc-798	312	15	k.	k.	PROPN
ijtc-798	312	16	(	(	PUNCT
ijtc-798	312	17	2018	2018	NUM
ijtc-798	312	18	)	)	PUNCT
ijtc-798	312	19	.	.	PUNCT
ijtc-798	313	1	exchange	exchange	NOUN
ijtc-798	313	2	rate	rate	NOUN
ijtc-798	313	3	volatility	volatility	NOUN
ijtc-798	313	4	and	and	CCONJ
ijtc-798	313	5	tax	tax	NOUN
ijtc-798	313	6	revenue	revenue	NOUN
ijtc-798	313	7	:	:	PUNCT
ijtc-798	313	8	evidence	evidence	NOUN
ijtc-798	313	9	from	from	ADP
ijtc-798	313	10	ghana	ghana	PROPN
ijtc-798	313	11	.	.	PUNCT
ijtc-798	314	1	cogent	cogent	NOUN
ijtc-798	314	2	economics	economic	NOUN
ijtc-798	314	3	and	and	CCONJ
ijtc-798	314	4	finance	finance	NOUN
ijtc-798	314	5	,	,	PUNCT
ijtc-798	314	6	6(1	6(1	NUM
ijtc-798	314	7	)	)	PUNCT
ijtc-798	314	8	,	,	PUNCT
ijtc-798	314	9	1–17	1–17	PROPN
ijtc-798	314	10	.	.	PUNCT
ijtc-798	315	1	https://doi.org/10.1080/23322039.2018.1537822	https://doi.org/10.1080/23322039.2018.1537822	NOUN
ijtc-798	315	2	okey	okey	PROPN
ijtc-798	315	3	,	,	PUNCT
ijtc-798	315	4	m.	m.	PROPN
ijtc-798	315	5	k.	k.	PROPN
ijtc-798	315	6	n.	n.	PROPN
ijtc-798	315	7	(	(	PUNCT
ijtc-798	315	8	2013	2013	NUM
ijtc-798	315	9	)	)	PUNCT
ijtc-798	315	10	.	.	PUNCT
ijtc-798	316	1	tax	tax	NOUN
ijtc-798	316	2	revenue	revenue	NOUN
ijtc-798	316	3	effect	effect	NOUN
ijtc-798	316	4	of	of	ADP
ijtc-798	316	5	foreign	foreign	ADJ
ijtc-798	316	6	direct	direct	ADJ
ijtc-798	316	7	investment	investment	NOUN
ijtc-798	316	8	in	in	ADP
ijtc-798	316	9	west	west	PROPN
ijtc-798	316	10	africa	africa	PROPN
ijtc-798	316	11	mawussé	mawussé	NOUN
ijtc-798	316	12	komlagan	komlagan	VERB
ijtc-798	316	13	nézan	nézan	ADJ
ijtc-798	316	14	okey	okey	PROPN
ijtc-798	316	15	.	.	PUNCT
ijtc-798	317	1	african	african	PROPN
ijtc-798	317	2	journal	journal	PROPN
ijtc-798	317	3	of	of	ADP
ijtc-798	317	4	economic	economic	ADJ
ijtc-798	317	5	and	and	CCONJ
ijtc-798	317	6	sustainable	sustainable	ADJ
ijtc-798	317	7	development	development	NOUN
ijtc-798	317	8	,	,	PUNCT
ijtc-798	317	9	2(1	2(1	NUM
ijtc-798	317	10	)	)	PUNCT
ijtc-798	317	11	.	.	PUNCT
ijtc-798	318	1	okeyo	okeyo	PROPN
ijtc-798	318	2	,	,	PUNCT
ijtc-798	318	3	h.	h.	PROPN
ijtc-798	318	4	b.	b.	PROPN
ijtc-798	318	5	(	(	PUNCT
ijtc-798	318	6	2022	2022	NUM
ijtc-798	318	7	,	,	PUNCT
ijtc-798	318	8	march	march	PROPN
ijtc-798	318	9	)	)	PUNCT
ijtc-798	318	10	.	.	PUNCT
ijtc-798	319	1	the	the	DET
ijtc-798	319	2	role	role	NOUN
ijtc-798	319	3	of	of	ADP
ijtc-798	319	4	the	the	DET
ijtc-798	319	5	manufacturing	manufacturing	NOUN
ijtc-798	319	6	sector	sector	NOUN
ijtc-798	319	7	in	in	ADP
ijtc-798	319	8	economic	economic	ADJ
ijtc-798	319	9	diversification	diversification	NOUN
ijtc-798	319	10	,	,	PUNCT
ijtc-798	319	11	jobs	job	NOUN
ijtc-798	319	12	creation	creation	NOUN
ijtc-798	319	13	and	and	CCONJ
ijtc-798	319	14	indsutrialization	indsutrialization	NOUN
ijtc-798	319	15	of	of	ADP
ijtc-798	319	16	kenya	kenya	NOUN
ijtc-798	319	17	:	:	PUNCT
ijtc-798	319	18	opportunities	opportunity	NOUN
ijtc-798	319	19	and	and	CCONJ
ijtc-798	319	20	challenges	challenge	NOUN
ijtc-798	319	21	in	in	ADP
ijtc-798	319	22	fostering	foster	VERB
ijtc-798	319	23	export	export	NOUN
ijtc-798	319	24	-	-	PUNCT
ijtc-798	319	25	led	lead	VERB
ijtc-798	319	26	industrialization	industrialization	NOUN
ijtc-798	319	27	.	.	PUNCT
ijtc-798	320	1	ministry	ministry	NOUN
ijtc-798	320	2	of	of	ADP
ijtc-798	320	3	industrialization	industrialization	NOUN
ijtc-798	320	4	,	,	PUNCT
ijtc-798	320	5	trade	trade	NOUN
ijtc-798	320	6	and	and	CCONJ
ijtc-798	320	7	enterprise	enterprise	NOUN
ijtc-798	320	8	development	development	NOUN
ijtc-798	320	9	.	.	PUNCT
ijtc-798	321	1	pratomo	pratomo	PROPN
ijtc-798	321	2	,	,	PUNCT
ijtc-798	321	3	a.	a.	PROPN
ijtc-798	321	4	w.	w.	PROPN
ijtc-798	321	5	(	(	PUNCT
ijtc-798	321	6	2020	2020	NUM
ijtc-798	321	7	)	)	PUNCT
ijtc-798	321	8	.	.	PUNCT
ijtc-798	322	1	the	the	DET
ijtc-798	322	2	effect	effect	NOUN
ijtc-798	322	3	of	of	ADP
ijtc-798	322	4	foreign	foreign	ADJ
ijtc-798	322	5	direct	direct	ADJ
ijtc-798	322	6	investment	investment	NOUN
ijtc-798	322	7	on	on	ADP
ijtc-798	322	8	tax	tax	NOUN
ijtc-798	322	9	revenue	revenue	NOUN
ijtc-798	322	10	in	in	ADP
ijtc-798	322	11	developing	develop	VERB
ijtc-798	322	12	countries	country	NOUN
ijtc-798	322	13	.	.	PUNCT
ijtc-798	323	1	jurnal	jurnal	ADJ
ijtc-798	323	2	bppk	bppk	ADJ
ijtc-798	323	3	,	,	PUNCT
ijtc-798	323	4	13(1	13(1	NUM
ijtc-798	323	5	)	)	PUNCT
ijtc-798	323	6	.	.	PUNCT
ijtc-798	324	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-798	324	2	agriculture	agriculture	NOUN
ijtc-798	324	3	and	and	CCONJ
ijtc-798	324	4	manufacturing	manufacturing	NOUN
ijtc-798	324	5	for	for	ADP
ijtc-798	324	6	lower	low	ADJ
ijtc-798	324	7	middle	middle	ADJ
ijtc-798	324	8	-	-	PUNCT
ijtc-798	324	9	income	income	NOUN
ijtc-798	324	10	countries	country	NOUN
ijtc-798	324	11	’	'	PUNCT
ijtc-798	324	12	tax	tax	NOUN
ijtc-798	324	13	revenue	revenue	NOUN
ijtc-798	324	14	:	:	PUNCT
ijtc-798	324	15	exchange	exchange	NOUN
ijtc-798	324	16	rate	rate	NOUN
ijtc-798	324	17	as	as	ADP
ijtc-798	324	18	moderating	moderate	VERB
ijtc-798	324	19	variable	variable	NOUN
ijtc-798	324	20	wulandari	wulandari	ADV
ijtc-798	324	21	and	and	CCONJ
ijtc-798	324	22	wijaya	wijaya	PROPN
ijtc-798	324	23	523	523	NUM
ijtc-798	324	24	|	|	ADV
ijtc-798	324	25	ilomata	ilomata	PROPN
ijtc-798	324	26	international	international	ADJ
ijtc-798	324	27	journal	journal	NOUN
ijtc-798	324	28	of	of	ADP
ijtc-798	324	29	tax	tax	PROPN
ijtc-798	324	30	&	&	CCONJ
ijtc-798	324	31	accounting	accounting	PROPN
ijtc-798	324	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-798	324	33	purnomo	purnomo	NOUN
ijtc-798	324	34	,	,	PUNCT
ijtc-798	324	35	r.	r.	PROPN
ijtc-798	324	36	a.	a.	PROPN
ijtc-798	324	37	(	(	PUNCT
ijtc-798	324	38	2017	2017	NUM
ijtc-798	324	39	)	)	PUNCT
ijtc-798	324	40	.	.	PUNCT
ijtc-798	325	1	analisis	analisis	PROPN
ijtc-798	325	2	statistik	statistik	PROPN
ijtc-798	325	3	ekonomi	ekonomi	PROPN
ijtc-798	325	4	dan	dan	PROPN
ijtc-798	325	5	bisnis	bisnis	PROPN
ijtc-798	325	6	dengan	dengan	PROPN
ijtc-798	325	7	spss	spss	PROPN
ijtc-798	325	8	.	.	PUNCT
ijtc-798	326	1	cv	cv	PROPN
ijtc-798	326	2	wade	wade	PROPN
ijtc-798	326	3	group	group	PROPN
ijtc-798	326	4	.	.	PUNCT
ijtc-798	327	1	rodriguez	rodriguez	PROPN
ijtc-798	327	2	,	,	PUNCT
ijtc-798	327	3	v.	v.	ADP
ijtc-798	327	4	m.	m.	PROPN
ijtc-798	327	5	c.	c.	PROPN
ijtc-798	327	6	(	(	PUNCT
ijtc-798	327	7	2018	2018	NUM
ijtc-798	327	8	)	)	PUNCT
ijtc-798	327	9	.	.	PUNCT
ijtc-798	328	1	tax	tax	NOUN
ijtc-798	328	2	determinants	determinant	NOUN
ijtc-798	328	3	revisited	revisit	VERB
ijtc-798	328	4	.	.	PUNCT
ijtc-798	329	1	an	an	DET
ijtc-798	329	2	unbalanced	unbalanced	ADJ
ijtc-798	329	3	data	data	NOUN
ijtc-798	329	4	panel	panel	NOUN
ijtc-798	329	5	analysis	analysis	NOUN
ijtc-798	329	6	.	.	PUNCT
ijtc-798	330	1	journal	journal	NOUN
ijtc-798	330	2	of	of	ADP
ijtc-798	330	3	applied	apply	VERB
ijtc-798	330	4	economics	economic	NOUN
ijtc-798	330	5	,	,	PUNCT
ijtc-798	330	6	21(1	21(1	NUM
ijtc-798	330	7	)	)	PUNCT
ijtc-798	330	8	,	,	PUNCT
ijtc-798	330	9	1–24	1–24	PROPN
ijtc-798	330	10	.	.	PUNCT
ijtc-798	331	1	https://doi.org/10.1080/15140326.2018.1526867	https://doi.org/10.1080/15140326.2018.1526867	PRON
ijtc-798	331	2	rutto	rutto	NOUN
ijtc-798	331	3	,	,	PUNCT
ijtc-798	331	4	r.	r.	PROPN
ijtc-798	331	5	(	(	PUNCT
ijtc-798	331	6	2020	2020	NUM
ijtc-798	331	7	)	)	PUNCT
ijtc-798	331	8	.	.	PUNCT
ijtc-798	332	1	effects	effect	NOUN
ijtc-798	332	2	of	of	ADP
ijtc-798	332	3	macroeconomic	macroeconomic	ADJ
ijtc-798	332	4	variables	variable	NOUN
ijtc-798	332	5	on	on	ADP
ijtc-798	332	6	tax	tax	NOUN
ijtc-798	332	7	revenue	revenue	NOUN
ijtc-798	332	8	performance	performance	NOUN
ijtc-798	332	9	in	in	ADP
ijtc-798	332	10	kenya	kenya	PROPN
ijtc-798	332	11	.	.	PUNCT
ijtc-798	333	1	international	international	ADJ
ijtc-798	333	2	journal	journal	PROPN
ijtc-798	333	3	of	of	ADP
ijtc-798	333	4	economics	economic	NOUN
ijtc-798	333	5	,	,	PUNCT
ijtc-798	333	6	business	business	NOUN
ijtc-798	333	7	and	and	CCONJ
ijtc-798	333	8	management	management	NOUN
ijtc-798	333	9	research	research	NOUN
ijtc-798	333	10	,	,	PUNCT
ijtc-798	333	11	4(12	4(12	NUM
ijtc-798	333	12	)	)	PUNCT
ijtc-798	333	13	,	,	PUNCT
ijtc-798	333	14	64–76	64–76	PROPN
ijtc-798	333	15	.	.	PUNCT
ijtc-798	334	1	http://irlibrary.mmust.ac.ke:8080/handle/123456789/1409%0ahttp://irlibrary.mmust.ac.ke:8080/jspui/bitstream/123456789/1409/1/final	http://irlibrary.mmust.ac.ke:8080/handle/123456789/1409%0ahttp://irlibrary.mmust.ac.ke:8080/jspui/bitstream/123456789/1409/1/final	PROPN
ijtc-798	334	2	nalianya.pdf	nalianya.pdf	PRON
ijtc-798	334	3	seade	seade	NOUN
ijtc-798	334	4	,	,	PUNCT
ijtc-798	334	5	j.	j.	PROPN
ijtc-798	334	6	(	(	PUNCT
ijtc-798	334	7	1990	1990	NUM
ijtc-798	334	8	)	)	PUNCT
ijtc-798	334	9	.	.	PUNCT
ijtc-798	335	1	4	4	X
ijtc-798	335	2	.	.	X
ijtc-798	335	3	tax	tax	NOUN
ijtc-798	335	4	revenue	revenue	NOUN
ijtc-798	335	5	implications	implication	NOUN
ijtc-798	335	6	of	of	ADP
ijtc-798	335	7	exchange	exchange	NOUN
ijtc-798	335	8	rate	rate	NOUN
ijtc-798	335	9	adjustment	adjustment	NOUN
ijtc-798	335	10	.	.	PUNCT
ijtc-798	336	1	in	in	ADP
ijtc-798	336	2	fiscal	fiscal	ADJ
ijtc-798	336	3	policy	policy	NOUN
ijtc-798	336	4	in	in	ADP
ijtc-798	336	5	open	open	ADJ
ijtc-798	336	6	developing	develop	VERB
ijtc-798	336	7	economies	economy	NOUN
ijtc-798	336	8	.	.	PUNCT
ijtc-798	337	1	international	international	ADJ
ijtc-798	337	2	monetary	monetary	ADJ
ijtc-798	337	3	fund	fund	PROPN
ijtc-798	337	4	.	.	PUNCT
ijtc-798	338	1	sihombing	sihombing	NOUN
ijtc-798	338	2	,	,	PUNCT
ijtc-798	338	3	p.	p.	PROPN
ijtc-798	338	4	r.	r.	PROPN
ijtc-798	338	5	(	(	PUNCT
ijtc-798	338	6	2021	2021	NUM
ijtc-798	338	7	)	)	PUNCT
ijtc-798	338	8	.	.	PUNCT
ijtc-798	339	1	corat	corat	PROPN
ijtc-798	339	2	coret	coret	VERB
ijtc-798	339	3	catatan	catatan	PROPN
ijtc-798	339	4	statistisi	statistisi	PROPN
ijtc-798	339	5	pemula	pemula	NOUN
ijtc-798	339	6	(	(	PUNCT
ijtc-798	339	7	issue	issue	VERB
ijtc-798	339	8	january	january	PROPN
ijtc-798	339	9	)	)	PUNCT
ijtc-798	339	10	.	.	PUNCT
ijtc-798	340	1	yayasan	yayasan	PROPN
ijtc-798	340	2	sahabat	sahabat	PROPN
ijtc-798	340	3	alam	alam	PROPN
ijtc-798	340	4	rafflesia	rafflesia	PROPN
ijtc-798	340	5	.	.	PUNCT
ijtc-798	341	1	sihombing	sihombing	PROPN
ijtc-798	341	2	,	,	PUNCT
ijtc-798	341	3	p.	p.	PROPN
ijtc-798	341	4	r.	r.	PROPN
ijtc-798	341	5	(	(	PUNCT
ijtc-798	341	6	2022	2022	NUM
ijtc-798	341	7	)	)	PUNCT
ijtc-798	341	8	.	.	PUNCT
ijtc-798	342	1	aplikasi	aplikasi	PROPN
ijtc-798	342	2	stata	stata	PROPN
ijtc-798	342	3	untuk	untuk	PROPN
ijtc-798	342	4	statistisi	statistisi	PROPN
ijtc-798	342	5	pemula	pemula	PROPN
ijtc-798	342	6	.	.	PUNCT
ijtc-798	343	1	gemala	gemala	PROPN
ijtc-798	343	2	.	.	PUNCT
ijtc-798	344	1	su	su	PROPN
ijtc-798	344	2	,	,	PUNCT
ijtc-798	344	3	d.	d.	PROPN
ijtc-798	344	4	,	,	PUNCT
ijtc-798	344	5	&	&	CCONJ
ijtc-798	344	6	yao	yao	PROPN
ijtc-798	344	7	,	,	PUNCT
ijtc-798	344	8	y.	y.	PROPN
ijtc-798	344	9	(	(	PUNCT
ijtc-798	344	10	2016	2016	NUM
ijtc-798	344	11	)	)	PUNCT
ijtc-798	344	12	.	.	PUNCT
ijtc-798	345	1	adbi	adbi	ADJ
ijtc-798	345	2	working	working	PROPN
ijtc-798	345	3	paper	paper	NOUN
ijtc-798	345	4	series	series	NOUN
ijtc-798	345	5	manufacturing	manufacture	VERB
ijtc-798	345	6	as	as	ADP
ijtc-798	345	7	the	the	DET
ijtc-798	345	8	key	key	ADJ
ijtc-798	345	9	engine	engine	NOUN
ijtc-798	345	10	of	of	ADP
ijtc-798	345	11	economic	economic	ADJ
ijtc-798	345	12	growth	growth	NOUN
ijtc-798	345	13	for	for	ADP
ijtc-798	345	14	middle	middle	ADJ
ijtc-798	345	15	-	-	PUNCT
ijtc-798	345	16	income	income	NOUN
ijtc-798	345	17	economies	economy	NOUN
ijtc-798	345	18	asian	asian	PROPN
ijtc-798	345	19	development	development	PROPN
ijtc-798	345	20	bank	bank	PROPN
ijtc-798	345	21	institute	institute	PROPN
ijtc-798	345	22	.	.	PUNCT
ijtc-798	346	1	adbi	adbi	PROPN
ijtc-798	346	2	working	working	PROPN
ijtc-798	346	3	paper	paper	NOUN
ijtc-798	346	4	series	series	NOUN
ijtc-798	346	5	,	,	PUNCT
ijtc-798	346	6	573	573	NUM
ijtc-798	346	7	.	.	PUNCT
ijtc-798	346	8	http://www.adb.org/publications/manufacturing-keyengine-economic-growth	http://www.adb.org/publications/manufacturing-keyengine-economic-growth	PROPN
ijtc-798	346	9	suyono	suyono	NOUN
ijtc-798	346	10	.	.	PUNCT
ijtc-798	347	1	(	(	PUNCT
ijtc-798	347	2	2018	2018	NUM
ijtc-798	347	3	)	)	PUNCT
ijtc-798	347	4	.	.	PUNCT
ijtc-798	348	1	analisis	analisis	ADJ
ijtc-798	348	2	regresi	regresi	PROPN
ijtc-798	348	3	untuk	untuk	PROPN
ijtc-798	348	4	penelitian	penelitian	PROPN
ijtc-798	348	5	(	(	PUNCT
ijtc-798	348	6	1st	1st	ADJ
ijtc-798	348	7	ed	ed	NOUN
ijtc-798	348	8	.	.	PUNCT
ijtc-798	348	9	)	)	PUNCT
ijtc-798	348	10	.	.	PUNCT
ijtc-798	349	1	deepublish	deepublish	PROPN
ijtc-798	349	2	.	.	PUNCT
ijtc-798	350	1	https://books.google.co.id/books?id=3vlrdwaaqbaj&pg=pa143&dq=model+regresi+	https://books.google.co.id/books?id=3vlrdwaaqbaj&pg=pa143&dq=model+regresi+	PROPN
ijtc-798	350	2	ridge&hl	ridge&hl	PROPN
ijtc-798	350	3	=	=	SYM
ijtc-798	350	4	id&newbks=1&newbks_redir=0&sa	id&newbks=1&newbks_redir=0&sa	NOUN
ijtc-798	350	5	=	=	NOUN
ijtc-798	350	6	x&ved=2ahukewjkrfod0tjahvf2dgghtvmcg4q6af6bagdeai#v	x&ved=2ahukewjkrfod0tjahvf2dgghtvmcg4q6af6bagdeai#v	NOUN
ijtc-798	350	7	=	=	SYM
ijtc-798	350	8	onepage&q	onepage&q	NOUN
ijtc-798	350	9	=	=	SYM
ijtc-798	350	10	model%20regresi%20ridge&f	model%20regresi%20ridge&f	NOUN
ijtc-798	350	11	=	=	SYM
ijtc-798	350	12	f	f	PROPN
ijtc-798	350	13	alse	alse	PROPN
ijtc-798	350	14	tsaurai	tsaurai	PROPN
ijtc-798	350	15	,	,	PUNCT
ijtc-798	350	16	k.	k.	PROPN
ijtc-798	350	17	(	(	PUNCT
ijtc-798	350	18	2021	2021	NUM
ijtc-798	350	19	)	)	PUNCT
ijtc-798	350	20	.	.	PUNCT
ijtc-798	351	1	determinants	determinant	NOUN
ijtc-798	351	2	of	of	ADP
ijtc-798	351	3	tax	tax	NOUN
ijtc-798	351	4	revenue	revenue	NOUN
ijtc-798	351	5	in	in	ADP
ijtc-798	351	6	upper	upper	ADJ
ijtc-798	351	7	middle	middle	ADJ
ijtc-798	351	8	-	-	PUNCT
ijtc-798	351	9	income	income	NOUN
ijtc-798	351	10	group	group	NOUN
ijtc-798	351	11	of	of	ADP
ijtc-798	351	12	countries	country	NOUN
ijtc-798	351	13	.	.	PUNCT
ijtc-798	352	1	journal	journal	NOUN
ijtc-798	352	2	of	of	ADP
ijtc-798	352	3	accounting	accounting	NOUN
ijtc-798	352	4	and	and	CCONJ
ijtc-798	352	5	management	management	NOUN
ijtc-798	352	6	,	,	PUNCT
ijtc-798	352	7	11(2	11(2	NOUN
ijtc-798	352	8	)	)	PUNCT
ijtc-798	352	9	,	,	PUNCT
ijtc-798	352	10	148–160	148–160	NUM
ijtc-798	352	11	.	.	PUNCT
ijtc-798	353	1	wicaksono	wicaksono	PROPN
ijtc-798	353	2	,	,	PUNCT
ijtc-798	353	3	g.	g.	PROPN
ijtc-798	353	4	,	,	PUNCT
ijtc-798	353	5	priyambodo	priyambodo	PROPN
ijtc-798	353	6	,	,	PUNCT
ijtc-798	353	7	v.	v.	PROPN
ijtc-798	353	8	k.	k.	PROPN
ijtc-798	353	9	,	,	PUNCT
ijtc-798	353	10	sukma	sukma	PROPN
ijtc-798	353	11	,	,	PUNCT
ijtc-798	353	12	p.	p.	NOUN
ijtc-798	353	13	,	,	PUNCT
ijtc-798	353	14	parju	parju	NOUN
ijtc-798	353	15	,	,	PUNCT
ijtc-798	353	16	nurchayati	nurchayati	NOUN
ijtc-798	353	17	,	,	PUNCT
ijtc-798	353	18	ridhawati	ridhawati	PROPN
ijtc-798	353	19	,	,	PUNCT
ijtc-798	353	20	r.	r.	PROPN
ijtc-798	353	21	,	,	PUNCT
ijtc-798	353	22	hanani	hanani	NOUN
ijtc-798	353	23	,	,	PUNCT
ijtc-798	353	24	t.	t.	PROPN
ijtc-798	353	25	,	,	PUNCT
ijtc-798	353	26	rizki	rizki	NOUN
ijtc-798	353	27	,	,	PUNCT
ijtc-798	353	28	n.	n.	NOUN
ijtc-798	353	29	,	,	PUNCT
ijtc-798	353	30	fauzaan	fauzaan	VERB
ijtc-798	353	31	,	,	PUNCT
ijtc-798	353	32	r.	r.	PROPN
ijtc-798	353	33	,	,	PUNCT
ijtc-798	353	34	lestari	lestari	PROPN
ijtc-798	353	35	,	,	PUNCT
ijtc-798	353	36	b.	b.	PROPN
ijtc-798	353	37	a.	a.	PROPN
ijtc-798	353	38	h.	h.	PROPN
ijtc-798	353	39	,	,	PUNCT
ijtc-798	353	40	&	&	CCONJ
ijtc-798	353	41	prasidya	prasidya	PROPN
ijtc-798	353	42	,	,	PUNCT
ijtc-798	353	43	t.	t.	PROPN
ijtc-798	353	44	c.	c.	PROPN
ijtc-798	353	45	i.	i.	PROPN
ijtc-798	353	46	t.	t.	PROPN
ijtc-798	353	47	(	(	PUNCT
ijtc-798	353	48	2023	2023	NUM
ijtc-798	353	49	)	)	PUNCT
ijtc-798	353	50	.	.	PUNCT
ijtc-798	354	1	akuntansi	akuntansi	PROPN
ijtc-798	354	2	perusahaan	perusahaan	PROPN
ijtc-798	354	3	manufaktur	manufaktur	PROPN
ijtc-798	354	4	.	.	PUNCT
ijtc-798	355	1	pt	pt	PROPN
ijtc-798	355	2	global	global	PROPN
ijtc-798	355	3	eksekutif	eksekutif	PROPN
ijtc-798	355	4	teknologi	teknologi	PROPN
ijtc-798	355	5	.	.	PUNCT
ijtc-798	356	1	https://books.google.co.id/books?id=c3ateaaaqbaj&pg=pa49&dq=manufaktur+adal	https://books.google.co.id/books?id=c3ateaaaqbaj&pg=pa49&dq=manufaktur+adal	ADV
ijtc-798	356	2	ah&hl	ah&hl	X
ijtc-798	356	3	=	=	SYM
ijtc-798	356	4	id&newbks=1&newbks_redir=0&sa	id&newbks=1&newbks_redir=0&sa	NOUN
ijtc-798	356	5	=	=	NOUN
ijtc-798	356	6	x&ved=2ahukewimgamg7er	x&ved=2ahukewimgamg7er	PROPN
ijtc-798	356	7	-	-	PUNCT
ijtc-798	356	8	ahwljgghcifbcmq6af6baggeai#v	ahwljgghcifbcmq6af6baggeai#v	PROPN
ijtc-798	356	9	=	=	PUNCT
ijtc-798	356	10	onepage&q	onepage&q	NOUN
ijtc-798	356	11	=	=	NOUN
ijtc-798	356	12	manufaktur%20adalah&f	manufaktur%20adalah&f	NOUN
ijtc-798	356	13	=	=	ADJ
ijtc-798	356	14	false	false	ADJ
ijtc-798	356	15	world	world	NOUN
ijtc-798	356	16	bank	bank	NOUN
ijtc-798	356	17	.	.	PUNCT
ijtc-798	357	1	(	(	PUNCT
ijtc-798	357	2	2022	2022	NUM
ijtc-798	357	3	)	)	PUNCT
ijtc-798	357	4	.	.	PUNCT
ijtc-798	358	1	middle	middle	ADJ
ijtc-798	358	2	income	income	NOUN
ijtc-798	358	3	countries	country	NOUN
ijtc-798	358	4	overview	overview	VERB
ijtc-798	358	5	.	.	PUNCT
ijtc-798	359	1	the	the	DET
ijtc-798	359	2	world	world	PROPN
ijtc-798	359	3	bank	bank	PROPN
ijtc-798	359	4	.	.	PUNCT
ijtc-798	360	1	https://www.worldbank.org/en/country/mic/overview	https://www.worldbank.org/en/country/mic/overview	NOUN
ijtc-798	360	2	world	world	PROPN
ijtc-798	360	3	bank	bank	PROPN
ijtc-798	360	4	.	.	PUNCT
ijtc-798	361	1	(	(	PUNCT
ijtc-798	361	2	2023a	2023a	NUM
ijtc-798	361	3	)	)	PUNCT
ijtc-798	361	4	.	.	PUNCT
ijtc-798	362	1	agriculture	agriculture	NOUN
ijtc-798	362	2	overview	overview	NOUN
ijtc-798	362	3	.	.	PUNCT
ijtc-798	363	1	the	the	DET
ijtc-798	363	2	world	world	PROPN
ijtc-798	363	3	bank	bank	PROPN
ijtc-798	363	4	.	.	PUNCT
ijtc-798	364	1	https://www.worldbank.org/en/topic/agriculture/overview	https://www.worldbank.org/en/topic/agriculture/overview	PROPN
ijtc-798	364	2	world	world	PROPN
ijtc-798	364	3	bank	bank	PROPN
ijtc-798	364	4	.	.	PUNCT
ijtc-798	365	1	(	(	PUNCT
ijtc-798	365	2	2023b	2023b	NUM
ijtc-798	365	3	)	)	PUNCT
ijtc-798	365	4	.	.	PUNCT
ijtc-798	366	1	world	world	NOUN
ijtc-798	366	2	development	development	NOUN
ijtc-798	366	3	indicators	indicator	NOUN
ijtc-798	366	4	.	.	PUNCT
ijtc-798	367	1	https://databank.worldbank.org/source/world-development-indicators	https://databank.worldbank.org/source/world-development-indicator	NOUN
ijtc-798	367	2	#	#	NOUN
ijtc-798	367	3	zhao	zhao	NOUN
ijtc-798	367	4	,	,	PUNCT
ijtc-798	367	5	y.	y.	PROPN
ijtc-798	367	6	(	(	PUNCT
ijtc-798	367	7	2020	2020	NUM
ijtc-798	367	8	)	)	PUNCT
ijtc-798	367	9	.	.	PUNCT
ijtc-798	368	1	the	the	DET
ijtc-798	368	2	influence	influence	NOUN
ijtc-798	368	3	and	and	CCONJ
ijtc-798	368	4	impact	impact	NOUN
ijtc-798	368	5	of	of	ADP
ijtc-798	368	6	the	the	DET
ijtc-798	368	7	exchange	exchange	NOUN
ijtc-798	368	8	rate	rate	NOUN
ijtc-798	368	9	on	on	ADP
ijtc-798	368	10	the	the	DET
ijtc-798	368	11	economy	economy	NOUN
ijtc-798	368	12	.	.	PUNCT
ijtc-798	369	1	e3s	e3s	PROPN
ijtc-798	369	2	web	web	NOUN
ijtc-798	369	3	of	of	ADP
ijtc-798	369	4	conferences	conference	NOUN
ijtc-798	369	5	,	,	PUNCT
ijtc-798	369	6	214	214	NUM
ijtc-798	369	7	.	.	PUNCT
ijtc-798	370	1	https://doi.org/10.1051/e3sconf/202021403007	https://doi.org/10.1051/e3sconf/202021403007	PROPN
ijtc-798	370	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN