id	sid	tid	token	lemma	pos
ijtc-861	1	1	ilomata	ilomata	PROPN
ijtc-861	1	2	international	international	ADJ
ijtc-861	1	3	journal	journal	NOUN
ijtc-861	1	4	of	of	ADP
ijtc-861	1	5	tax	tax	PROPN
ijtc-861	1	6	&	&	CCONJ
ijtc-861	1	7	accounting	account	VERB
ijtc-861	1	8	p	p	PROPN
ijtc-861	1	9	-	-	PUNCT
ijtc-861	1	10	issn	issn	NOUN
ijtc-861	1	11	:	:	PUNCT
ijtc-861	1	12	2714	2714	NUM
ijtc-861	1	13	-	-	SYM
ijtc-861	1	14	9838	9838	NUM
ijtc-861	1	15	;	;	PUNCT
ijtc-861	1	16	e	e	X
ijtc-861	1	17	-	-	PUNCT
ijtc-861	1	18	issn	issn	NOUN
ijtc-861	1	19	:	:	PUNCT
ijtc-861	1	20	2714	2714	NUM
ijtc-861	1	21	-	-	SYM
ijtc-861	1	22	9846	9846	NUM
ijtc-861	1	23	volume	volume	NOUN
ijtc-861	1	24	4	4	NUM
ijtc-861	1	25	,	,	PUNCT
ijtc-861	1	26	issue	issue	NOUN
ijtc-861	1	27	2	2	NUM
ijtc-861	1	28	,	,	PUNCT
ijtc-861	1	29	july	july	PROPN
ijtc-861	1	30	2023	2023	NUM
ijtc-861	1	31	page	page	NOUN
ijtc-861	1	32	no	no	NOUN
ijtc-861	1	33	.	.	PUNCT
ijtc-861	2	1	407	407	NUM
ijtc-861	2	2	-	-	SYM
ijtc-861	2	3	437	437	NUM
ijtc-861	2	4	407	407	NUM
ijtc-861	2	5	|	|	ADV
ijtc-861	2	6	ilomata	ilomata	NOUN
ijtc-861	2	7	international	international	ADJ
ijtc-861	2	8	journal	journal	NOUN
ijtc-861	2	9	of	of	ADP
ijtc-861	2	10	tax	tax	PROPN
ijtc-861	2	11	&	&	CCONJ
ijtc-861	2	12	accounting	accounting	PROPN
ijtc-861	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	2	14	the	the	DET
ijtc-861	2	15	effect	effect	NOUN
ijtc-861	2	16	of	of	ADP
ijtc-861	2	17	changes	change	NOUN
ijtc-861	2	18	in	in	ADP
ijtc-861	2	19	layers	layer	NOUN
ijtc-861	2	20	of	of	ADP
ijtc-861	2	21	taxable	taxable	ADJ
ijtc-861	2	22	income	income	NOUN
ijtc-861	2	23	article	article	NOUN
ijtc-861	2	24	17	17	NUM
ijtc-861	2	25	of	of	ADP
ijtc-861	2	26	the	the	DET
ijtc-861	2	27	law	law	NOUN
ijtc-861	2	28	on	on	ADP
ijtc-861	2	29	cost	cost	NOUN
ijtc-861	2	30	of	of	ADP
ijtc-861	2	31	goods	good	NOUN
ijtc-861	2	32	sold	sell	VERB
ijtc-861	2	33	,	,	PUNCT
ijtc-861	2	34	reporting	reporting	NOUN
ijtc-861	2	35	of	of	ADP
ijtc-861	2	36	individual	individual	ADJ
ijtc-861	2	37	tax	tax	NOUN
ijtc-861	2	38	returns	return	NOUN
ijtc-861	2	39	and	and	CCONJ
ijtc-861	2	40	taxpayer	taxpayer	NOUN
ijtc-861	2	41	awareness	awareness	NOUN
ijtc-861	2	42	of	of	ADP
ijtc-861	2	43	income	income	NOUN
ijtc-861	2	44	tax	tax	NOUN
ijtc-861	2	45	receipt	receipt	NOUN
ijtc-861	2	46	at	at	ADP
ijtc-861	2	47	the	the	DET
ijtc-861	2	48	pratama	pratama	NOUN
ijtc-861	2	49	sawah	sawah	NOUN
ijtc-861	2	50	besar	besar	PROPN
ijtc-861	2	51	one	one	NUM
ijtc-861	2	52	tax	tax	NOUN
ijtc-861	2	53	service	service	NOUN
ijtc-861	2	54	office	office	NOUN
ijtc-861	2	55	novianita	novianita	NOUN
ijtc-861	2	56	rulandari1	rulandari1	PROPN
ijtc-861	2	57	,	,	PUNCT
ijtc-861	2	58	salsabila	salsabila	PROPN
ijtc-861	2	59	rahmayani2	rahmayani2	PROPN
ijtc-861	3	1	12stiami	12stiami	NUM
ijtc-861	3	2	institute	institute	PROPN
ijtc-861	3	3	of	of	ADP
ijtc-861	3	4	social	social	ADJ
ijtc-861	3	5	sciences	science	NOUN
ijtc-861	3	6	and	and	CCONJ
ijtc-861	3	7	management	management	NOUN
ijtc-861	3	8	,	,	PUNCT
ijtc-861	3	9	indonesia	indonesia	PROPN
ijtc-861	3	10	correspondent	correspondent	NOUN
ijtc-861	3	11	:	:	PUNCT
ijtc-861	3	12	novianitaruandari@gmail.com1	novianitaruandari@gmail.com1	PROPN
ijtc-861	3	13	received	receive	VERB
ijtc-861	3	14	:	:	PUNCT
ijtc-861	3	15	may	may	AUX
ijtc-861	3	16	4	4	NUM
ijtc-861	3	17	,	,	PUNCT
ijtc-861	3	18	2023	2023	NUM
ijtc-861	3	19	accepted	accept	VERB
ijtc-861	3	20	:	:	PUNCT
ijtc-861	3	21	june	june	PROPN
ijtc-861	3	22	19	19	NUM
ijtc-861	3	23	,	,	PUNCT
ijtc-861	3	24	2023	2023	NUM
ijtc-861	3	25	published	publish	VERB
ijtc-861	3	26	:	:	PUNCT
ijtc-861	3	27	july	july	PROPN
ijtc-861	3	28	31	31	NUM
ijtc-861	3	29	,	,	PUNCT
ijtc-861	3	30	2023	2023	NUM
ijtc-861	3	31	citation	citation	NOUN
ijtc-861	3	32	:	:	PUNCT
ijtc-861	4	1	rulandari	rulandari	PROPN
ijtc-861	4	2	,	,	PUNCT
ijtc-861	4	3	n.	n.	NOUN
ijtc-861	4	4	,	,	PUNCT
ijtc-861	4	5	rahmayani	rahmayani	PROPN
ijtc-861	4	6	,	,	PUNCT
ijtc-861	4	7	s.	s.	PROPN
ijtc-861	4	8	(	(	PUNCT
ijtc-861	4	9	2023	2023	NUM
ijtc-861	4	10	)	)	PUNCT
ijtc-861	4	11	.	.	PUNCT
ijtc-861	5	1	the	the	DET
ijtc-861	5	2	effect	effect	NOUN
ijtc-861	5	3	of	of	ADP
ijtc-861	5	4	changes	change	NOUN
ijtc-861	5	5	in	in	ADP
ijtc-861	5	6	layers	layer	NOUN
ijtc-861	5	7	of	of	ADP
ijtc-861	5	8	taxable	taxable	ADJ
ijtc-861	5	9	income	income	NOUN
ijtc-861	5	10	article	article	NOUN
ijtc-861	5	11	17	17	NUM
ijtc-861	5	12	of	of	ADP
ijtc-861	5	13	the	the	DET
ijtc-861	5	14	law	law	NOUN
ijtc-861	5	15	on	on	ADP
ijtc-861	5	16	cost	cost	NOUN
ijtc-861	5	17	of	of	ADP
ijtc-861	5	18	goods	good	NOUN
ijtc-861	5	19	sold	sell	VERB
ijtc-861	5	20	,	,	PUNCT
ijtc-861	5	21	reporting	reporting	NOUN
ijtc-861	5	22	of	of	ADP
ijtc-861	5	23	individual	individual	ADJ
ijtc-861	5	24	tax	tax	NOUN
ijtc-861	5	25	returns	return	NOUN
ijtc-861	5	26	and	and	CCONJ
ijtc-861	5	27	taxpayer	taxpayer	NOUN
ijtc-861	5	28	awareness	awareness	NOUN
ijtc-861	5	29	of	of	ADP
ijtc-861	5	30	income	income	NOUN
ijtc-861	5	31	tax	tax	NOUN
ijtc-861	5	32	receipt	receipt	NOUN
ijtc-861	5	33	at	at	ADP
ijtc-861	5	34	the	the	DET
ijtc-861	5	35	pratama	pratama	NOUN
ijtc-861	5	36	sawah	sawah	NOUN
ijtc-861	5	37	besar	besar	PROPN
ijtc-861	5	38	one	one	NUM
ijtc-861	5	39	tax	tax	NOUN
ijtc-861	5	40	service	service	NOUN
ijtc-861	5	41	office	office	NOUN
ijtc-861	5	42	.	.	PUNCT
ijtc-861	6	1	ilomata	ilomata	PROPN
ijtc-861	6	2	international	international	ADJ
ijtc-861	6	3	journal	journal	NOUN
ijtc-861	6	4	of	of	ADP
ijtc-861	6	5	tax	tax	NOUN
ijtc-861	6	6	and	and	CCONJ
ijtc-861	6	7	accounting	accounting	NOUN
ijtc-861	6	8	,	,	PUNCT
ijtc-861	6	9	4(3	4(3	NUM
ijtc-861	6	10	)	)	PUNCT
ijtc-861	6	11	,	,	PUNCT
ijtc-861	6	12	407	407	NUM
ijtc-861	6	13	-	-	SYM
ijtc-861	6	14	437	437	NUM
ijtc-861	6	15	.	.	PUNCT
ijtc-861	7	1	https://doi.org/10.52728/ijtc.v4i3.861	https://doi.org/10.52728/ijtc.v4i3.861	PROPN
ijtc-861	7	2	abstract	abstract	ADV
ijtc-861	7	3	:	:	PUNCT
ijtc-861	7	4	this	this	DET
ijtc-861	7	5	study	study	NOUN
ijtc-861	7	6	aims	aim	VERB
ijtc-861	7	7	to	to	PART
ijtc-861	7	8	determine	determine	VERB
ijtc-861	7	9	the	the	DET
ijtc-861	7	10	magnitude	magnitude	NOUN
ijtc-861	7	11	of	of	ADP
ijtc-861	7	12	the	the	DET
ijtc-861	7	13	influence	influence	NOUN
ijtc-861	7	14	of	of	ADP
ijtc-861	7	15	changes	change	NOUN
ijtc-861	7	16	in	in	ADP
ijtc-861	7	17	layers	layer	NOUN
ijtc-861	7	18	of	of	ADP
ijtc-861	7	19	taxable	taxable	ADJ
ijtc-861	7	20	income	income	NOUN
ijtc-861	7	21	article	article	NOUN
ijtc-861	7	22	17	17	NUM
ijtc-861	7	23	of	of	ADP
ijtc-861	7	24	the	the	DET
ijtc-861	7	25	hpp	hpp	PROPN
ijtc-861	7	26	act	act	PROPN
ijtc-861	7	27	,	,	PUNCT
ijtc-861	7	28	reporting	reporting	NOUN
ijtc-861	7	29	of	of	ADP
ijtc-861	7	30	individual	individual	ADJ
ijtc-861	7	31	tax	tax	NOUN
ijtc-861	7	32	returns	return	NOUN
ijtc-861	7	33	and	and	CCONJ
ijtc-861	7	34	awareness	awareness	NOUN
ijtc-861	7	35	of	of	ADP
ijtc-861	7	36	taxpayers	taxpayer	NOUN
ijtc-861	7	37	simultaneously	simultaneously	ADV
ijtc-861	7	38	on	on	ADP
ijtc-861	7	39	income	income	NOUN
ijtc-861	7	40	tax	tax	NOUN
ijtc-861	7	41	receipts	receipt	NOUN
ijtc-861	7	42	at	at	ADP
ijtc-861	7	43	kpp	kpp	PROPN
ijtc-861	7	44	pratama	pratama	NOUN
ijtc-861	7	45	sawah	sawah	NOUN
ijtc-861	7	46	besar	besar	PROPN
ijtc-861	7	47	one	one	NUM
ijtc-861	7	48	.	.	PUNCT
ijtc-861	8	1	this	this	DET
ijtc-861	8	2	study	study	NOUN
ijtc-861	8	3	used	use	VERB
ijtc-861	8	4	a	a	DET
ijtc-861	8	5	quantitative	quantitative	ADJ
ijtc-861	8	6	method	method	NOUN
ijtc-861	8	7	by	by	ADP
ijtc-861	8	8	distributing	distribute	VERB
ijtc-861	8	9	questionnaires	questionnaire	NOUN
ijtc-861	8	10	to	to	ADP
ijtc-861	8	11	145	145	NUM
ijtc-861	8	12	respondents	respondent	NOUN
ijtc-861	8	13	and	and	CCONJ
ijtc-861	8	14	using	use	VERB
ijtc-861	8	15	a	a	DET
ijtc-861	8	16	purposive	purposive	ADJ
ijtc-861	8	17	sampling	sample	VERB
ijtc-861	8	18	technique	technique	NOUN
ijtc-861	8	19	.	.	PUNCT
ijtc-861	9	1	data	datum	NOUN
ijtc-861	9	2	analysis	analysis	NOUN
ijtc-861	9	3	was	be	AUX
ijtc-861	9	4	carried	carry	VERB
ijtc-861	9	5	out	out	ADP
ijtc-861	9	6	by	by	ADP
ijtc-861	9	7	validation	validation	NOUN
ijtc-861	9	8	test	test	NOUN
ijtc-861	9	9	,	,	PUNCT
ijtc-861	9	10	reliability	reliability	NOUN
ijtc-861	9	11	test	test	NOUN
ijtc-861	9	12	,	,	PUNCT
ijtc-861	9	13	classic	classic	ADJ
ijtc-861	9	14	assumption	assumption	NOUN
ijtc-861	9	15	test	test	NOUN
ijtc-861	9	16	,	,	PUNCT
ijtc-861	9	17	then	then	ADV
ijtc-861	9	18	the	the	DET
ijtc-861	9	19	data	datum	NOUN
ijtc-861	9	20	was	be	AUX
ijtc-861	9	21	tested	test	VERB
ijtc-861	9	22	by	by	ADP
ijtc-861	9	23	multiple	multiple	ADJ
ijtc-861	9	24	linear	linear	PROPN
ijtc-861	9	25	regression	regression	NOUN
ijtc-861	9	26	analysis	analysis	NOUN
ijtc-861	9	27	,	,	PUNCT
ijtc-861	9	28	t	t	PROPN
ijtc-861	9	29	test	test	NOUN
ijtc-861	9	30	,	,	PUNCT
ijtc-861	9	31	f	f	PROPN
ijtc-861	9	32	test	test	NOUN
ijtc-861	9	33	,	,	PUNCT
ijtc-861	9	34	correlation	correlation	NOUN
ijtc-861	9	35	coefficient	coefficient	NOUN
ijtc-861	9	36	(	(	PUNCT
ijtc-861	9	37	r	r	NOUN
ijtc-861	9	38	)	)	PUNCT
ijtc-861	9	39	,	,	PUNCT
ijtc-861	9	40	and	and	CCONJ
ijtc-861	9	41	coefficient	coefficient	NOUN
ijtc-861	9	42	of	of	ADP
ijtc-861	9	43	determination	determination	NOUN
ijtc-861	9	44	(	(	PUNCT
ijtc-861	9	45	r2	r2	PROPN
ijtc-861	9	46	)	)	PUNCT
ijtc-861	9	47	.	.	PUNCT
ijtc-861	10	1	the	the	DET
ijtc-861	10	2	results	result	NOUN
ijtc-861	10	3	of	of	ADP
ijtc-861	10	4	this	this	DET
ijtc-861	10	5	study	study	NOUN
ijtc-861	10	6	are	be	AUX
ijtc-861	10	7	based	base	VERB
ijtc-861	10	8	on	on	ADP
ijtc-861	10	9	testing	test	VERB
ijtc-861	10	10	the	the	DET
ijtc-861	10	11	hypothesis	hypothesis	NOUN
ijtc-861	10	12	by	by	ADP
ijtc-861	10	13	using	use	VERB
ijtc-861	10	14	the	the	DET
ijtc-861	10	15	t	t	NOUN
ijtc-861	10	16	test	test	NOUN
ijtc-861	10	17	and	and	CCONJ
ijtc-861	10	18	f	f	PROPN
ijtc-861	10	19	test	test	NOUN
ijtc-861	10	20	,	,	PUNCT
ijtc-861	10	21	changes	change	NOUN
ijtc-861	10	22	in	in	ADP
ijtc-861	10	23	layers	layer	NOUN
ijtc-861	10	24	of	of	ADP
ijtc-861	10	25	taxable	taxable	ADJ
ijtc-861	10	26	income	income	NOUN
ijtc-861	10	27	under	under	ADP
ijtc-861	10	28	article	article	NOUN
ijtc-861	10	29	17	17	NUM
ijtc-861	10	30	of	of	ADP
ijtc-861	10	31	the	the	DET
ijtc-861	10	32	hpp	hpp	PROPN
ijtc-861	10	33	law	law	PROPN
ijtc-861	10	34	,	,	PUNCT
ijtc-861	10	35	individual	individual	ADJ
ijtc-861	10	36	spt	spt	NOUN
ijtc-861	10	37	reporting	reporting	NOUN
ijtc-861	10	38	and	and	CCONJ
ijtc-861	10	39	taxpayer	taxpayer	NOUN
ijtc-861	10	40	awareness	awareness	NOUN
ijtc-861	10	41	have	have	VERB
ijtc-861	10	42	a	a	DET
ijtc-861	10	43	positive	positive	ADJ
ijtc-861	10	44	and	and	CCONJ
ijtc-861	10	45	significant	significant	ADJ
ijtc-861	10	46	effect	effect	NOUN
ijtc-861	10	47	on	on	ADP
ijtc-861	10	48	income	income	NOUN
ijtc-861	10	49	tax	tax	NOUN
ijtc-861	10	50	receipts	receipt	NOUN
ijtc-861	10	51	.	.	PUNCT
ijtc-861	11	1	the	the	DET
ijtc-861	11	2	test	test	NOUN
ijtc-861	11	3	results	result	NOUN
ijtc-861	11	4	of	of	ADP
ijtc-861	11	5	the	the	DET
ijtc-861	11	6	coefficient	coefficient	NOUN
ijtc-861	11	7	of	of	ADP
ijtc-861	11	8	determination	determination	NOUN
ijtc-861	11	9	(	(	PUNCT
ijtc-861	11	10	r2	r2	PROPN
ijtc-861	11	11	)	)	PUNCT
ijtc-861	11	12	of	of	ADP
ijtc-861	11	13	0.883	0.883	NUM
ijtc-861	11	14	can	can	AUX
ijtc-861	11	15	be	be	AUX
ijtc-861	11	16	stated	state	VERB
ijtc-861	11	17	that	that	SCONJ
ijtc-861	11	18	the	the	DET
ijtc-861	11	19	effect	effect	NOUN
ijtc-861	11	20	of	of	ADP
ijtc-861	11	21	changes	change	NOUN
ijtc-861	11	22	in	in	ADP
ijtc-861	11	23	layers	layer	NOUN
ijtc-861	11	24	of	of	ADP
ijtc-861	11	25	taxable	taxable	ADJ
ijtc-861	11	26	income	income	NOUN
ijtc-861	11	27	article	article	NOUN
ijtc-861	11	28	17	17	NUM
ijtc-861	11	29	of	of	ADP
ijtc-861	11	30	the	the	DET
ijtc-861	11	31	hpp	hpp	PROPN
ijtc-861	11	32	law	law	PROPN
ijtc-861	11	33	(	(	PUNCT
ijtc-861	11	34	x1	x1	PROPN
ijtc-861	11	35	)	)	PUNCT
ijtc-861	11	36	,	,	PUNCT
ijtc-861	11	37	individual	individual	ADJ
ijtc-861	11	38	spt	spt	NOUN
ijtc-861	11	39	reporting	reporting	NOUN
ijtc-861	11	40	(	(	PUNCT
ijtc-861	11	41	x2	x2	ADJ
ijtc-861	11	42	)	)	PUNCT
ijtc-861	11	43	and	and	CCONJ
ijtc-861	11	44	taxpayer	taxpayer	NOUN
ijtc-861	11	45	awareness	awareness	NOUN
ijtc-861	11	46	(	(	PUNCT
ijtc-861	11	47	x3	x3	ADJ
ijtc-861	11	48	)	)	PUNCT
ijtc-861	11	49	on	on	ADP
ijtc-861	11	50	income	income	NOUN
ijtc-861	11	51	tax	tax	NOUN
ijtc-861	11	52	receipts	receipt	NOUN
ijtc-861	11	53	(	(	PUNCT
ijtc-861	11	54	y	y	NOUN
ijtc-861	11	55	)	)	PUNCT
ijtc-861	11	56	is	be	AUX
ijtc-861	11	57	88.3	88.3	NUM
ijtc-861	11	58	%	%	NOUN
ijtc-861	11	59	,	,	PUNCT
ijtc-861	11	60	the	the	DET
ijtc-861	11	61	remaining	remain	VERB
ijtc-861	11	62	11.7	11.7	NUM
ijtc-861	11	63	%	%	NOUN
ijtc-861	11	64	is	be	AUX
ijtc-861	11	65	influenced	influence	VERB
ijtc-861	11	66	by	by	ADP
ijtc-861	11	67	other	other	ADJ
ijtc-861	11	68	variables	variable	NOUN
ijtc-861	11	69	not	not	PART
ijtc-861	11	70	examined	examine	VERB
ijtc-861	11	71	in	in	ADP
ijtc-861	11	72	this	this	DET
ijtc-861	11	73	study	study	NOUN
ijtc-861	11	74	.	.	PUNCT
ijtc-861	12	1	keywords	keyword	NOUN
ijtc-861	12	2	:	:	PUNCT
ijtc-861	12	3	changes	change	NOUN
ijtc-861	12	4	in	in	ADP
ijtc-861	12	5	layers	layer	NOUN
ijtc-861	12	6	of	of	ADP
ijtc-861	12	7	taxable	taxable	ADJ
ijtc-861	12	8	income	income	NOUN
ijtc-861	12	9	article	article	NOUN
ijtc-861	12	10	17	17	NUM
ijtc-861	12	11	hpp	hpp	PROPN
ijtc-861	12	12	law	law	PROPN
ijtc-861	12	13	,	,	PUNCT
ijtc-861	12	14	individual	individual	ADJ
ijtc-861	12	15	spt	spt	NOUN
ijtc-861	12	16	reporting	reporting	NOUN
ijtc-861	12	17	,	,	PUNCT
ijtc-861	12	18	taxpayer	taxpayer	NOUN
ijtc-861	12	19	awareness	awareness	NOUN
ijtc-861	12	20	,	,	PUNCT
ijtc-861	12	21	income	income	NOUN
ijtc-861	12	22	tax	tax	NOUN
ijtc-861	12	23	receipt	receipt	NOUN
ijtc-861	12	24	,	,	PUNCT
ijtc-861	12	25	law	law	NOUN
ijtc-861	12	26	no.7	no.7	PROPN
ijtc-861	12	27	of	of	ADP
ijtc-861	12	28	2021	2021	NUM
ijtc-861	12	29	this	this	PRON
ijtc-861	12	30	is	be	AUX
ijtc-861	12	31	an	an	DET
ijtc-861	12	32	open	open	ADJ
ijtc-861	12	33	access	access	NOUN
ijtc-861	12	34	article	article	NOUN
ijtc-861	12	35	under	under	ADP
ijtc-861	12	36	the	the	DET
ijtc-861	12	37	cc	cc	NOUN
ijtc-861	12	38	-	-	PUNCT
ijtc-861	12	39	by	by	ADP
ijtc-861	12	40	4.0	4.0	NUM
ijtc-861	12	41	license	license	NOUN
ijtc-861	12	42	.	.	PUNCT
ijtc-861	13	1	introduction	introduction	NOUN
ijtc-861	13	2	one	one	NUM
ijtc-861	13	3	type	type	NOUN
ijtc-861	13	4	of	of	ADP
ijtc-861	13	5	tax	tax	NOUN
ijtc-861	13	6	that	that	PRON
ijtc-861	13	7	contributes	contribute	VERB
ijtc-861	13	8	the	the	DET
ijtc-861	13	9	most	most	ADJ
ijtc-861	13	10	to	to	PART
ijtc-861	13	11	tax	tax	NOUN
ijtc-861	13	12	revenue	revenue	NOUN
ijtc-861	13	13	is	be	AUX
ijtc-861	13	14	income	income	NOUN
ijtc-861	13	15	tax	tax	NOUN
ijtc-861	13	16	(	(	PUNCT
ijtc-861	13	17	pph	pph	PROPN
ijtc-861	13	18	)	)	PUNCT
ijtc-861	13	19	.	.	PUNCT
ijtc-861	14	1	pph	pph	PROPN
ijtc-861	14	2	is	be	AUX
ijtc-861	14	3	a	a	DET
ijtc-861	14	4	tax	tax	NOUN
ijtc-861	14	5	imposed	impose	VERB
ijtc-861	14	6	on	on	ADP
ijtc-861	14	7	individuals	individual	NOUN
ijtc-861	14	8	or	or	CCONJ
ijtc-861	14	9	companies	company	NOUN
ijtc-861	14	10	on	on	ADP
ijtc-861	14	11	income	income	NOUN
ijtc-861	14	12	received	receive	VERB
ijtc-861	14	13	,	,	PUNCT
ijtc-861	14	14	including	include	VERB
ijtc-861	14	15	salaries	salary	NOUN
ijtc-861	14	16	,	,	PUNCT
ijtc-861	14	17	honoraria	honorarium	NOUN
ijtc-861	14	18	,	,	PUNCT
ijtc-861	14	19	wages	wage	NOUN
ijtc-861	14	20	,	,	PUNCT
ijtc-861	14	21	and	and	CCONJ
ijtc-861	14	22	so	so	ADV
ijtc-861	14	23	on	on	ADV
ijtc-861	14	24	.	.	PUNCT
ijtc-861	15	1	income	income	NOUN
ijtc-861	15	2	taxes	taxis	NOUN
ijtc-861	15	3	have	have	VERB
ijtc-861	15	4	great	great	ADJ
ijtc-861	15	5	potential	potential	NOUN
ijtc-861	15	6	for	for	ADP
ijtc-861	15	7	the	the	DET
ijtc-861	15	8	government	government	NOUN
ijtc-861	15	9	as	as	ADP
ijtc-861	15	10	a	a	DET
ijtc-861	15	11	source	source	NOUN
ijtc-861	15	12	of	of	ADP
ijtc-861	15	13	income	income	NOUN
ijtc-861	15	14	for	for	ADP
ijtc-861	15	15	expenses	expense	NOUN
ijtc-861	15	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	15	17	mailto:novianitaruandari@gmail.com	mailto:novianitaruandari@gmail.com	PROPN
ijtc-861	15	18	https://doi.org/10.52728/ijtc.v4i3.86755	https://doi.org/10.52728/ijtc.v4i3.86755	PROPN
ijtc-861	15	19	the	the	DET
ijtc-861	15	20	effect	effect	NOUN
ijtc-861	15	21	of	of	ADP
ijtc-861	15	22	changes	change	NOUN
ijtc-861	15	23	in	in	ADP
ijtc-861	15	24	layers	layer	NOUN
ijtc-861	15	25	of	of	ADP
ijtc-861	15	26	taxable	taxable	ADJ
ijtc-861	15	27	income	income	NOUN
ijtc-861	15	28	article	article	NOUN
ijtc-861	15	29	17	17	NUM
ijtc-861	15	30	of	of	ADP
ijtc-861	15	31	the	the	DET
ijtc-861	15	32	law	law	NOUN
ijtc-861	15	33	on	on	ADP
ijtc-861	15	34	cost	cost	NOUN
ijtc-861	15	35	of	of	ADP
ijtc-861	15	36	goods	good	NOUN
ijtc-861	15	37	sold	sell	VERB
ijtc-861	15	38	,	,	PUNCT
ijtc-861	15	39	reporting	reporting	NOUN
ijtc-861	15	40	of	of	ADP
ijtc-861	15	41	individual	individual	ADJ
ijtc-861	15	42	tax	tax	NOUN
ijtc-861	15	43	returns	return	NOUN
ijtc-861	15	44	and	and	CCONJ
ijtc-861	15	45	taxpayer	taxpayer	NOUN
ijtc-861	15	46	awareness	awareness	NOUN
ijtc-861	15	47	of	of	ADP
ijtc-861	15	48	income	income	NOUN
ijtc-861	15	49	tax	tax	NOUN
ijtc-861	15	50	receipt	receipt	NOUN
ijtc-861	15	51	at	at	ADP
ijtc-861	15	52	the	the	DET
ijtc-861	15	53	pratama	pratama	NOUN
ijtc-861	15	54	sawah	sawah	NOUN
ijtc-861	15	55	besar	besar	PROPN
ijtc-861	15	56	one	one	NUM
ijtc-861	15	57	tax	tax	NOUN
ijtc-861	15	58	service	service	NOUN
ijtc-861	15	59	office	office	NOUN
ijtc-861	15	60	rulandari	rulandari	NOUN
ijtc-861	15	61	&	&	CCONJ
ijtc-861	15	62	rahmayani	rahmayani	PROPN
ijtc-861	15	63	408	408	NUM
ijtc-861	16	1	|	|	ADV
ijtc-861	16	2	ilomata	ilomata	PROPN
ijtc-861	16	3	international	international	ADJ
ijtc-861	16	4	journal	journal	NOUN
ijtc-861	16	5	of	of	ADP
ijtc-861	16	6	tax	tax	PROPN
ijtc-861	16	7	&	&	CCONJ
ijtc-861	16	8	accounting	accounting	PROPN
ijtc-861	16	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	16	10	(	(	PUNCT
ijtc-861	16	11	cnossen	cnossen	VERB
ijtc-861	16	12	,	,	PUNCT
ijtc-861	16	13	2018	2018	NUM
ijtc-861	16	14	;	;	PUNCT
ijtc-861	16	15	neisser	neisser	PRON
ijtc-861	16	16	,	,	PUNCT
ijtc-861	16	17	2021	2021	NUM
ijtc-861	16	18	;	;	PUNCT
ijtc-861	16	19	ordower	ordower	NOUN
ijtc-861	16	20	,	,	PUNCT
ijtc-861	16	21	2014	2014	NUM
ijtc-861	16	22	)	)	PUNCT
ijtc-861	16	23	,	,	PUNCT
ijtc-861	16	24	one	one	NUM
ijtc-861	16	25	of	of	ADP
ijtc-861	16	26	which	which	PRON
ijtc-861	16	27	is	be	AUX
ijtc-861	16	28	income	income	NOUN
ijtc-861	16	29	tax	tax	NOUN
ijtc-861	16	30	article	article	NOUN
ijtc-861	16	31	21	21	NUM
ijtc-861	16	32	.	.	PUNCT
ijtc-861	17	1	income	income	NOUN
ijtc-861	17	2	tax	tax	NOUN
ijtc-861	17	3	article	article	NOUN
ijtc-861	17	4	21	21	NUM
ijtc-861	17	5	,	,	PUNCT
ijtc-861	17	6	which	which	PRON
ijtc-861	17	7	is	be	AUX
ijtc-861	17	8	also	also	ADV
ijtc-861	17	9	known	know	VERB
ijtc-861	17	10	as	as	ADP
ijtc-861	17	11	tax	tax	NOUN
ijtc-861	17	12	deductions	deduction	NOUN
ijtc-861	17	13	,	,	PUNCT
ijtc-861	17	14	is	be	AUX
ijtc-861	17	15	applied	apply	VERB
ijtc-861	17	16	to	to	ADP
ijtc-861	17	17	employees	employee	NOUN
ijtc-861	17	18	who	who	PRON
ijtc-861	17	19	have	have	VERB
ijtc-861	17	20	sufficient	sufficient	ADJ
ijtc-861	17	21	income	income	NOUN
ijtc-861	17	22	in	in	ADP
ijtc-861	17	23	tax	tax	NOUN
ijtc-861	17	24	calculations	calculation	NOUN
ijtc-861	17	25	in	in	ADP
ijtc-861	17	26	that	that	DET
ijtc-861	17	27	country	country	NOUN
ijtc-861	17	28	(	(	PUNCT
ijtc-861	17	29	blickenstorfer	blickenstorfer	NOUN
ijtc-861	17	30	&	&	CCONJ
ijtc-861	17	31	lichtsteiner	lichtsteiner	NOUN
ijtc-861	17	32	,	,	PUNCT
ijtc-861	17	33	2014	2014	NUM
ijtc-861	17	34	;	;	PUNCT
ijtc-861	17	35	freebairn	freebairn	NOUN
ijtc-861	17	36	,	,	PUNCT
ijtc-861	17	37	2012	2012	NUM
ijtc-861	17	38	;	;	PUNCT
ijtc-861	17	39	xu	xu	INTJ
ijtc-861	17	40	,	,	PUNCT
ijtc-861	17	41	2022	2022	NUM
ijtc-861	17	42	)	)	PUNCT
ijtc-861	17	43	.	.	PUNCT
ijtc-861	18	1	the	the	DET
ijtc-861	18	2	spread	spread	NOUN
ijtc-861	18	3	of	of	ADP
ijtc-861	18	4	the	the	DET
ijtc-861	18	5	covid-19	covid-19	PROPN
ijtc-861	18	6	virus	virus	NOUN
ijtc-861	18	7	has	have	AUX
ijtc-861	18	8	had	have	VERB
ijtc-861	18	9	a	a	DET
ijtc-861	18	10	significant	significant	ADJ
ijtc-861	18	11	impact	impact	NOUN
ijtc-861	18	12	on	on	ADP
ijtc-861	18	13	indonesia	indonesia	PROPN
ijtc-861	18	14	's	's	PART
ijtc-861	18	15	economic	economic	ADJ
ijtc-861	18	16	activity	activity	NOUN
ijtc-861	18	17	,	,	PUNCT
ijtc-861	18	18	causing	cause	VERB
ijtc-861	18	19	changes	change	NOUN
ijtc-861	18	20	in	in	ADP
ijtc-861	18	21	the	the	DET
ijtc-861	18	22	structure	structure	NOUN
ijtc-861	18	23	of	of	ADP
ijtc-861	18	24	the	the	DET
ijtc-861	18	25	state	state	NOUN
ijtc-861	18	26	revenue	revenue	NOUN
ijtc-861	18	27	and	and	CCONJ
ijtc-861	18	28	expenditure	expenditure	NOUN
ijtc-861	18	29	budget	budget	NOUN
ijtc-861	18	30	(	(	PUNCT
ijtc-861	18	31	apbn	apbn	ADJ
ijtc-861	18	32	)	)	PUNCT
ijtc-861	18	33	that	that	PRON
ijtc-861	18	34	has	have	AUX
ijtc-861	18	35	been	be	AUX
ijtc-861	18	36	passed	pass	VERB
ijtc-861	18	37	,	,	PUNCT
ijtc-861	18	38	especially	especially	ADV
ijtc-861	18	39	in	in	ADP
ijtc-861	18	40	terms	term	NOUN
ijtc-861	18	41	of	of	ADP
ijtc-861	18	42	state	state	NOUN
ijtc-861	18	43	revenues	revenue	NOUN
ijtc-861	18	44	.	.	PUNCT
ijtc-861	19	1	in	in	ADP
ijtc-861	19	2	order	order	NOUN
ijtc-861	19	3	to	to	PART
ijtc-861	19	4	encourage	encourage	VERB
ijtc-861	19	5	the	the	DET
ijtc-861	19	6	recovery	recovery	NOUN
ijtc-861	19	7	of	of	ADP
ijtc-861	19	8	the	the	DET
ijtc-861	19	9	national	national	ADJ
ijtc-861	19	10	economy	economy	NOUN
ijtc-861	19	11	that	that	PRON
ijtc-861	19	12	has	have	AUX
ijtc-861	19	13	been	be	AUX
ijtc-861	19	14	affected	affect	VERB
ijtc-861	19	15	by	by	ADP
ijtc-861	19	16	the	the	DET
ijtc-861	19	17	covid-19	covid-19	PROPN
ijtc-861	19	18	pandemic	pandemic	NOUN
ijtc-861	19	19	,	,	PUNCT
ijtc-861	19	20	the	the	DET
ijtc-861	19	21	government	government	NOUN
ijtc-861	19	22	of	of	ADP
ijtc-861	19	23	indonesia	indonesia	PROPN
ijtc-861	19	24	has	have	AUX
ijtc-861	19	25	established	establish	VERB
ijtc-861	19	26	a	a	DET
ijtc-861	19	27	bill	bill	NOUN
ijtc-861	19	28	on	on	ADP
ijtc-861	19	29	the	the	DET
ijtc-861	19	30	harmonization	harmonization	NOUN
ijtc-861	19	31	of	of	ADP
ijtc-861	19	32	tax	tax	NOUN
ijtc-861	19	33	regulations	regulation	NOUN
ijtc-861	19	34	(	(	PUNCT
ijtc-861	19	35	ruu	ruu	PROPN
ijtc-861	19	36	hpp	hpp	PROPN
ijtc-861	19	37	)	)	PUNCT
ijtc-861	20	1	no	no	INTJ
ijtc-861	20	2	.	.	NOUN
ijtc-861	20	3	7	7	NUM
ijtc-861	20	4	of	of	ADP
ijtc-861	20	5	2021	2021	NUM
ijtc-861	20	6	concerning	concern	VERB
ijtc-861	20	7	harmonization	harmonization	NOUN
ijtc-861	20	8	of	of	ADP
ijtc-861	20	9	tax	tax	NOUN
ijtc-861	20	10	regulations	regulation	NOUN
ijtc-861	20	11	.	.	PUNCT
ijtc-861	21	1	this	this	DET
ijtc-861	21	2	bill	bill	NOUN
ijtc-861	21	3	was	be	AUX
ijtc-861	21	4	approved	approve	VERB
ijtc-861	21	5	at	at	ADP
ijtc-861	21	6	the	the	DET
ijtc-861	21	7	dpr	dpr	PROPN
ijtc-861	21	8	plenary	plenary	ADJ
ijtc-861	21	9	session	session	NOUN
ijtc-861	21	10	on	on	ADP
ijtc-861	21	11	7	7	NUM
ijtc-861	21	12	october	october	NOUN
ijtc-861	21	13	2021	2021	NUM
ijtc-861	21	14	.	.	PUNCT
ijtc-861	22	1	the	the	DET
ijtc-861	22	2	main	main	ADJ
ijtc-861	22	3	objective	objective	NOUN
ijtc-861	22	4	of	of	ADP
ijtc-861	22	5	this	this	DET
ijtc-861	22	6	bill	bill	NOUN
ijtc-861	22	7	,	,	PUNCT
ijtc-861	22	8	as	as	SCONJ
ijtc-861	22	9	emphasized	emphasize	VERB
ijtc-861	22	10	in	in	ADP
ijtc-861	22	11	article	article	NOUN
ijtc-861	22	12	1	1	NUM
ijtc-861	22	13	paragraph	paragraph	NOUN
ijtc-861	22	14	(	(	PUNCT
ijtc-861	22	15	2	2	NUM
ijtc-861	22	16	)	)	PUNCT
ijtc-861	22	17	,	,	PUNCT
ijtc-861	22	18	is	be	AUX
ijtc-861	22	19	to	to	PART
ijtc-861	22	20	increase	increase	VERB
ijtc-861	22	21	indonesia	indonesia	PROPN
ijtc-861	22	22	's	's	PART
ijtc-861	22	23	sustainable	sustainable	ADJ
ijtc-861	22	24	economic	economic	ADJ
ijtc-861	22	25	growth	growth	NOUN
ijtc-861	22	26	while	while	SCONJ
ijtc-861	22	27	supporting	support	VERB
ijtc-861	22	28	the	the	DET
ijtc-861	22	29	acceleration	acceleration	NOUN
ijtc-861	22	30	of	of	ADP
ijtc-861	22	31	economic	economic	ADJ
ijtc-861	22	32	recovery	recovery	NOUN
ijtc-861	22	33	through	through	ADP
ijtc-861	22	34	the	the	DET
ijtc-861	22	35	creation	creation	NOUN
ijtc-861	22	36	of	of	ADP
ijtc-861	22	37	optimal	optimal	ADJ
ijtc-861	22	38	fiscal	fiscal	ADJ
ijtc-861	22	39	conditions	condition	NOUN
ijtc-861	22	40	.	.	PUNCT
ijtc-861	23	1	the	the	DET
ijtc-861	23	2	focus	focus	NOUN
ijtc-861	23	3	is	be	AUX
ijtc-861	23	4	on	on	ADP
ijtc-861	23	5	fixing	fix	VERB
ijtc-861	23	6	the	the	DET
ijtc-861	23	7	budget	budget	NOUN
ijtc-861	23	8	deficit	deficit	NOUN
ijtc-861	23	9	and	and	CCONJ
ijtc-861	23	10	increasing	increase	VERB
ijtc-861	23	11	the	the	DET
ijtc-861	23	12	tax	tax	NOUN
ijtc-861	23	13	ratio	ratio	NOUN
ijtc-861	23	14	.	.	PUNCT
ijtc-861	24	1	in	in	ADP
ijtc-861	24	2	addition	addition	NOUN
ijtc-861	24	3	,	,	PUNCT
ijtc-861	24	4	this	this	DET
ijtc-861	24	5	bill	bill	NOUN
ijtc-861	24	6	also	also	ADV
ijtc-861	24	7	aims	aim	VERB
ijtc-861	24	8	to	to	PART
ijtc-861	24	9	reform	reform	VERB
ijtc-861	24	10	indonesia	indonesia	PROPN
ijtc-861	24	11	's	's	PART
ijtc-861	24	12	tax	tax	NOUN
ijtc-861	24	13	system	system	NOUN
ijtc-861	24	14	to	to	PART
ijtc-861	24	15	make	make	VERB
ijtc-861	24	16	it	it	PRON
ijtc-861	24	17	fairer	fair	ADJ
ijtc-861	24	18	and	and	CCONJ
ijtc-861	24	19	provide	provide	VERB
ijtc-861	24	20	legal	legal	ADJ
ijtc-861	24	21	certainty	certainty	NOUN
ijtc-861	24	22	(	(	PUNCT
ijtc-861	24	23	basten	basten	PROPN
ijtc-861	24	24	et	et	PROPN
ijtc-861	24	25	al	al	PROPN
ijtc-861	24	26	.	.	PROPN
ijtc-861	24	27	,	,	PUNCT
ijtc-861	24	28	2017	2017	NUM
ijtc-861	24	29	;	;	PUNCT
ijtc-861	24	30	k.p.m.g	k.p.m.g	PROPN
ijtc-861	24	31	.	.	PROPN
ijtc-861	24	32	,	,	PUNCT
ijtc-861	24	33	2019	2019	NUM
ijtc-861	24	34	;	;	PUNCT
ijtc-861	24	35	kunze	kunze	PROPN
ijtc-861	24	36	,	,	PUNCT
ijtc-861	24	37	2012	2012	NUM
ijtc-861	24	38	)	)	PUNCT
ijtc-861	24	39	.	.	PUNCT
ijtc-861	25	1	with	with	ADP
ijtc-861	25	2	the	the	DET
ijtc-861	25	3	passing	passing	NOUN
ijtc-861	25	4	of	of	ADP
ijtc-861	25	5	the	the	DET
ijtc-861	25	6	hpp	hpp	PROPN
ijtc-861	25	7	law	law	PROPN
ijtc-861	25	8	,	,	PUNCT
ijtc-861	25	9	the	the	DET
ijtc-861	25	10	government	government	NOUN
ijtc-861	25	11	plans	plan	VERB
ijtc-861	25	12	to	to	PART
ijtc-861	25	13	set	set	VERB
ijtc-861	25	14	a	a	DET
ijtc-861	25	15	higher	high	ADJ
ijtc-861	25	16	revenue	revenue	NOUN
ijtc-861	25	17	target	target	NOUN
ijtc-861	25	18	than	than	ADP
ijtc-861	25	19	the	the	DET
ijtc-861	25	20	previous	previous	ADJ
ijtc-861	25	21	year	year	NOUN
ijtc-861	25	22	.	.	PUNCT
ijtc-861	26	1	one	one	NUM
ijtc-861	26	2	way	way	NOUN
ijtc-861	26	3	to	to	PART
ijtc-861	26	4	do	do	VERB
ijtc-861	26	5	this	this	PRON
ijtc-861	26	6	is	be	AUX
ijtc-861	26	7	to	to	PART
ijtc-861	26	8	increase	increase	VERB
ijtc-861	26	9	state	state	NOUN
ijtc-861	26	10	revenues	revenue	NOUN
ijtc-861	26	11	through	through	ADP
ijtc-861	26	12	taxes	taxis	NOUN
ijtc-861	26	13	.	.	PUNCT
ijtc-861	27	1	this	this	PRON
ijtc-861	27	2	is	be	AUX
ijtc-861	27	3	because	because	SCONJ
ijtc-861	27	4	2022	2022	NUM
ijtc-861	27	5	is	be	AUX
ijtc-861	27	6	the	the	DET
ijtc-861	27	7	last	last	ADJ
ijtc-861	27	8	year	year	NOUN
ijtc-861	27	9	in	in	ADP
ijtc-861	27	10	which	which	PRON
ijtc-861	27	11	the	the	DET
ijtc-861	27	12	state	state	NOUN
ijtc-861	27	13	budget	budget	NOUN
ijtc-861	27	14	deficit	deficit	NOUN
ijtc-861	27	15	is	be	AUX
ijtc-861	27	16	allowed	allow	VERB
ijtc-861	27	17	to	to	PART
ijtc-861	27	18	exceed	exceed	VERB
ijtc-861	27	19	3	3	NUM
ijtc-861	27	20	percent	percent	NOUN
ijtc-861	27	21	,	,	PUNCT
ijtc-861	27	22	while	while	SCONJ
ijtc-861	27	23	in	in	ADP
ijtc-861	27	24	2023	2023	NUM
ijtc-861	27	25	the	the	DET
ijtc-861	27	26	deficit	deficit	NOUN
ijtc-861	27	27	must	must	AUX
ijtc-861	27	28	be	be	AUX
ijtc-861	27	29	below	below	ADP
ijtc-861	27	30	3	3	NUM
ijtc-861	27	31	percent	percent	NOUN
ijtc-861	27	32	(	(	PUNCT
ijtc-861	27	33	majcen	majcen	NOUN
ijtc-861	27	34	et	et	PROPN
ijtc-861	27	35	al	al	PROPN
ijtc-861	27	36	.	.	PROPN
ijtc-861	27	37	,	,	PUNCT
ijtc-861	27	38	2009	2009	NUM
ijtc-861	27	39	;	;	PUNCT
ijtc-861	27	40	rogers	rogers	PROPN
ijtc-861	27	41	&	&	CCONJ
ijtc-861	27	42	weller	weller	PROPN
ijtc-861	27	43	,	,	PUNCT
ijtc-861	27	44	2014	2014	NUM
ijtc-861	27	45	;	;	PUNCT
ijtc-861	27	46	ruggeri	ruggeri	PROPN
ijtc-861	27	47	&	&	CCONJ
ijtc-861	27	48	vincent	vincent	PROPN
ijtc-861	27	49	,	,	PUNCT
ijtc-861	27	50	2018	2018	NUM
ijtc-861	27	51	)	)	PUNCT
ijtc-861	27	52	.	.	PUNCT
ijtc-861	28	1	in	in	ADP
ijtc-861	28	2	order	order	NOUN
ijtc-861	28	3	to	to	PART
ijtc-861	28	4	boost	boost	VERB
ijtc-861	28	5	state	state	NOUN
ijtc-861	28	6	revenue	revenue	NOUN
ijtc-861	28	7	from	from	ADP
ijtc-861	28	8	taxes	taxis	NOUN
ijtc-861	28	9	,	,	PUNCT
ijtc-861	28	10	the	the	DET
ijtc-861	28	11	government	government	NOUN
ijtc-861	28	12	has	have	AUX
ijtc-861	28	13	developed	develop	VERB
ijtc-861	28	14	several	several	ADJ
ijtc-861	28	15	strategies	strategy	NOUN
ijtc-861	28	16	,	,	PUNCT
ijtc-861	28	17	including	include	VERB
ijtc-861	28	18	changing	change	VERB
ijtc-861	28	19	the	the	DET
ijtc-861	28	20	rates	rate	NOUN
ijtc-861	28	21	of	of	ADP
ijtc-861	28	22	several	several	ADJ
ijtc-861	28	23	types	type	NOUN
ijtc-861	28	24	of	of	ADP
ijtc-861	28	25	taxes	taxis	NOUN
ijtc-861	28	26	.	.	PUNCT
ijtc-861	29	1	as	as	ADP
ijtc-861	29	2	a	a	DET
ijtc-861	29	3	result	result	NOUN
ijtc-861	29	4	of	of	ADP
ijtc-861	29	5	this	this	DET
ijtc-861	29	6	strategy	strategy	NOUN
ijtc-861	29	7	,	,	PUNCT
ijtc-861	29	8	several	several	ADJ
ijtc-861	29	9	tax	tax	NOUN
ijtc-861	29	10	rates	rate	NOUN
ijtc-861	29	11	will	will	AUX
ijtc-861	29	12	change	change	VERB
ijtc-861	29	13	in	in	ADP
ijtc-861	29	14	early	early	ADJ
ijtc-861	29	15	2022	2022	NUM
ijtc-861	29	16	.	.	PUNCT
ijtc-861	30	1	one	one	NUM
ijtc-861	30	2	of	of	ADP
ijtc-861	30	3	the	the	DET
ijtc-861	30	4	changes	change	NOUN
ijtc-861	30	5	in	in	ADP
ijtc-861	30	6	the	the	DET
ijtc-861	30	7	tax	tax	NOUN
ijtc-861	30	8	provisions	provision	NOUN
ijtc-861	30	9	through	through	ADP
ijtc-861	30	10	the	the	DET
ijtc-861	30	11	hpp	hpp	PROPN
ijtc-861	30	12	law	law	NOUN
ijtc-861	30	13	is	be	AUX
ijtc-861	30	14	the	the	DET
ijtc-861	30	15	introduction	introduction	NOUN
ijtc-861	30	16	of	of	ADP
ijtc-861	30	17	a	a	DET
ijtc-861	30	18	new	new	ADJ
ijtc-861	30	19	tax	tax	NOUN
ijtc-861	30	20	rate	rate	NOUN
ijtc-861	30	21	for	for	ADP
ijtc-861	30	22	individuals	individual	NOUN
ijtc-861	30	23	.	.	PUNCT
ijtc-861	31	1	this	this	DET
ijtc-861	31	2	new	new	ADJ
ijtc-861	31	3	tax	tax	NOUN
ijtc-861	31	4	rate	rate	NOUN
ijtc-861	31	5	replaces	replace	VERB
ijtc-861	31	6	the	the	DET
ijtc-861	31	7	previous	previous	ADJ
ijtc-861	31	8	provisions	provision	NOUN
ijtc-861	31	9	stipulated	stipulate	VERB
ijtc-861	31	10	in	in	ADP
ijtc-861	31	11	article	article	NOUN
ijtc-861	31	12	17	17	NUM
ijtc-861	31	13	of	of	ADP
ijtc-861	31	14	the	the	DET
ijtc-861	31	15	income	income	NOUN
ijtc-861	31	16	tax	tax	NOUN
ijtc-861	31	17	law	law	NOUN
ijtc-861	31	18	(	(	PUNCT
ijtc-861	31	19	pph	pph	PROPN
ijtc-861	31	20	)	)	PUNCT
ijtc-861	31	21	(	(	PUNCT
ijtc-861	31	22	gonzález	gonzález	PROPN
ijtc-861	31	23	canché	canché	NOUN
ijtc-861	31	24	,	,	PUNCT
ijtc-861	31	25	2022	2022	NUM
ijtc-861	31	26	;	;	PUNCT
ijtc-861	31	27	sölvi	sölvi	NOUN
ijtc-861	31	28	kristjánsson	kristjánsson	PROPN
ijtc-861	31	29	,	,	PUNCT
ijtc-861	31	30	2013	2013	NUM
ijtc-861	31	31	;	;	PUNCT
ijtc-861	31	32	zhan	zhan	PROPN
ijtc-861	31	33	et	et	PROPN
ijtc-861	31	34	al	al	PROPN
ijtc-861	31	35	.	.	PROPN
ijtc-861	31	36	,	,	PUNCT
ijtc-861	31	37	2019	2019	NUM
ijtc-861	31	38	)	)	PUNCT
ijtc-861	31	39	.	.	PUNCT
ijtc-861	32	1	the	the	DET
ijtc-861	32	2	purpose	purpose	NOUN
ijtc-861	32	3	of	of	ADP
ijtc-861	32	4	these	these	DET
ijtc-861	32	5	changes	change	NOUN
ijtc-861	32	6	is	be	AUX
ijtc-861	32	7	to	to	PART
ijtc-861	32	8	protect	protect	VERB
ijtc-861	32	9	people	people	NOUN
ijtc-861	32	10	with	with	ADP
ijtc-861	32	11	lower	low	ADJ
ijtc-861	32	12	middle	middle	ADJ
ijtc-861	32	13	incomes	income	NOUN
ijtc-861	32	14	and	and	CCONJ
ijtc-861	32	15	at	at	ADP
ijtc-861	32	16	the	the	DET
ijtc-861	32	17	same	same	ADJ
ijtc-861	32	18	time	time	NOUN
ijtc-861	32	19	provide	provide	VERB
ijtc-861	32	20	opportunities	opportunity	NOUN
ijtc-861	32	21	for	for	SCONJ
ijtc-861	32	22	people	people	NOUN
ijtc-861	32	23	with	with	ADP
ijtc-861	32	24	high	high	ADJ
ijtc-861	32	25	incomes	income	NOUN
ijtc-861	32	26	to	to	PART
ijtc-861	32	27	contribute	contribute	VERB
ijtc-861	32	28	more	more	ADJ
ijtc-861	32	29	.	.	PUNCT
ijtc-861	33	1	the	the	DET
ijtc-861	33	2	government	government	NOUN
ijtc-861	33	3	seeks	seek	VERB
ijtc-861	33	4	to	to	PART
ijtc-861	33	5	create	create	VERB
ijtc-861	33	6	a	a	DET
ijtc-861	33	7	healthier	healthy	ADJ
ijtc-861	33	8	and	and	CCONJ
ijtc-861	33	9	fairer	fair	ADJ
ijtc-861	33	10	tax	tax	NOUN
ijtc-861	33	11	system	system	NOUN
ijtc-861	33	12	.	.	PUNCT
ijtc-861	34	1	this	this	DET
ijtc-861	34	2	change	change	NOUN
ijtc-861	34	3	also	also	ADV
ijtc-861	34	4	has	have	VERB
ijtc-861	34	5	an	an	DET
ijtc-861	34	6	impact	impact	NOUN
ijtc-861	34	7	on	on	ADP
ijtc-861	34	8	the	the	DET
ijtc-861	34	9	calculation	calculation	NOUN
ijtc-861	34	10	of	of	ADP
ijtc-861	34	11	article	article	NOUN
ijtc-861	34	12	21	21	NUM
ijtc-861	34	13	income	income	NOUN
ijtc-861	34	14	tax	tax	NOUN
ijtc-861	34	15	(	(	PUNCT
ijtc-861	34	16	pph	pph	PROPN
ijtc-861	34	17	21	21	NUM
ijtc-861	34	18	)	)	PUNCT
ijtc-861	34	19	for	for	ADP
ijtc-861	34	20	company	company	NOUN
ijtc-861	34	21	employees	employee	NOUN
ijtc-861	34	22	.	.	PUNCT
ijtc-861	35	1	the	the	DET
ijtc-861	35	2	table	table	NOUN
ijtc-861	35	3	of	of	ADP
ijtc-861	35	4	changes	change	NOUN
ijtc-861	35	5	to	to	ADP
ijtc-861	35	6	the	the	DET
ijtc-861	35	7	layers	layer	NOUN
ijtc-861	35	8	of	of	ADP
ijtc-861	35	9	income	income	NOUN
ijtc-861	35	10	tax	tax	NOUN
ijtc-861	35	11	rates	rate	NOUN
ijtc-861	35	12	based	base	VERB
ijtc-861	35	13	on	on	ADP
ijtc-861	35	14	the	the	DET
ijtc-861	35	15	hpp	hpp	PROPN
ijtc-861	35	16	law	law	NOUN
ijtc-861	35	17	which	which	PRON
ijtc-861	35	18	renews	renew	VERB
ijtc-861	35	19	article	article	NOUN
ijtc-861	35	20	17	17	NUM
ijtc-861	35	21	paragraph	paragraph	NOUN
ijtc-861	35	22	(	(	PUNCT
ijtc-861	35	23	1	1	NUM
ijtc-861	35	24	)	)	PUNCT
ijtc-861	35	25	letter	letter	NOUN
ijtc-861	35	26	a	a	PRON
ijtc-861	35	27	of	of	ADP
ijtc-861	35	28	the	the	DET
ijtc-861	35	29	pph	pph	PROPN
ijtc-861	35	30	law	law	NOUN
ijtc-861	35	31	is	be	AUX
ijtc-861	35	32	as	as	SCONJ
ijtc-861	35	33	follows	follow	VERB
ijtc-861	35	34	.	.	PUNCT
ijtc-861	36	1	table	table	NOUN
ijtc-861	36	2	i.	i.	NOUN
ijtc-861	36	3	changes	change	NOUN
ijtc-861	36	4	in	in	ADP
ijtc-861	36	5	layers	layer	NOUN
ijtc-861	36	6	of	of	ADP
ijtc-861	36	7	income	income	NOUN
ijtc-861	36	8	tax	tax	NOUN
ijtc-861	36	9	rates	rate	NOUN
ijtc-861	36	10	uu	uu	ADP
ijtc-861	36	11	pph	pph	PROPN
ijtc-861	36	12	uu	uu	PROPN
ijtc-861	36	13	hpp	hpp	PROPN
ijtc-861	36	14	layer	layer	NOUN
ijtc-861	36	15	of	of	ADP
ijtc-861	36	16	taxable	taxable	ADJ
ijtc-861	36	17	income	income	NOUN
ijtc-861	36	18	rate	rate	NOUN
ijtc-861	36	19	s	s	PART
ijtc-861	36	20	layer	layer	NOUN
ijtc-861	36	21	of	of	ADP
ijtc-861	36	22	taxable	taxable	ADJ
ijtc-861	36	23	income	income	NOUN
ijtc-861	36	24	rates	rate	NOUN
ijtc-861	36	25	0	0	NUM
ijtc-861	36	26	to	to	PART
ijtc-861	36	27	idr	idr	VERB
ijtc-861	36	28	50,000,000	50,000,000	NUM
ijtc-861	36	29	5	5	NUM
ijtc-861	36	30	%	%	NOUN
ijtc-861	36	31	0	0	NUM
ijtc-861	36	32	to	to	PART
ijtc-861	36	33	idr	idr	VERB
ijtc-861	36	34	60,000,000	60,000,000	NUM
ijtc-861	36	35	5	5	NUM
ijtc-861	36	36	%	%	NOUN
ijtc-861	36	37	above	above	ADP
ijtc-861	36	38	idr	idr	VERB
ijtc-861	36	39	50,000,000	50,000,000	NUM
ijtc-861	36	40	up	up	ADP
ijtc-861	36	41	to	to	PART
ijtc-861	36	42	idr	idr	VERB
ijtc-861	36	43	250,000,000	250,000,000	NUM
ijtc-861	36	44	15	15	NUM
ijtc-861	36	45	%	%	NOUN
ijtc-861	36	46	above	above	ADP
ijtc-861	36	47	idr	idr	VERB
ijtc-861	36	48	60,000,000	60,000,000	NUM
ijtc-861	36	49	up	up	ADP
ijtc-861	36	50	to	to	PART
ijtc-861	36	51	idr	idr	VERB
ijtc-861	36	52	250,000,000	250,000,000	NUM
ijtc-861	36	53	15	15	NUM
ijtc-861	36	54	%	%	NOUN
ijtc-861	36	55	above	above	ADP
ijtc-861	36	56	idr	idr	PROPN
ijtc-861	36	57	250,000,000	250,000,000	NUM
ijtc-861	36	58	up	up	ADP
ijtc-861	36	59	to	to	PART
ijtc-861	36	60	idr	idr	VERB
ijtc-861	36	61	500,000,000	500,000,000	NUM
ijtc-861	36	62	25	25	NUM
ijtc-861	36	63	%	%	NOUN
ijtc-861	36	64	above	above	ADP
ijtc-861	36	65	idr	idr	PROPN
ijtc-861	36	66	250,000,000	250,000,000	NUM
ijtc-861	36	67	up	up	ADP
ijtc-861	36	68	to	to	PART
ijtc-861	36	69	idr	idr	VERB
ijtc-861	36	70	500,000,000	500,000,000	NUM
ijtc-861	36	71	25	25	NUM
ijtc-861	36	72	%	%	NOUN
ijtc-861	36	73	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	36	74	the	the	DET
ijtc-861	36	75	effect	effect	NOUN
ijtc-861	36	76	of	of	ADP
ijtc-861	36	77	changes	change	NOUN
ijtc-861	36	78	in	in	ADP
ijtc-861	36	79	layers	layer	NOUN
ijtc-861	36	80	of	of	ADP
ijtc-861	36	81	taxable	taxable	ADJ
ijtc-861	36	82	income	income	NOUN
ijtc-861	36	83	article	article	NOUN
ijtc-861	36	84	17	17	NUM
ijtc-861	36	85	of	of	ADP
ijtc-861	36	86	the	the	DET
ijtc-861	36	87	law	law	NOUN
ijtc-861	36	88	on	on	ADP
ijtc-861	36	89	cost	cost	NOUN
ijtc-861	36	90	of	of	ADP
ijtc-861	36	91	goods	good	NOUN
ijtc-861	36	92	sold	sell	VERB
ijtc-861	36	93	,	,	PUNCT
ijtc-861	36	94	reporting	reporting	NOUN
ijtc-861	36	95	of	of	ADP
ijtc-861	36	96	individual	individual	ADJ
ijtc-861	36	97	tax	tax	NOUN
ijtc-861	36	98	returns	return	NOUN
ijtc-861	36	99	and	and	CCONJ
ijtc-861	36	100	taxpayer	taxpayer	NOUN
ijtc-861	36	101	awareness	awareness	NOUN
ijtc-861	36	102	of	of	ADP
ijtc-861	36	103	income	income	NOUN
ijtc-861	36	104	tax	tax	NOUN
ijtc-861	36	105	receipt	receipt	NOUN
ijtc-861	36	106	at	at	ADP
ijtc-861	36	107	the	the	DET
ijtc-861	36	108	pratama	pratama	NOUN
ijtc-861	36	109	sawah	sawah	NOUN
ijtc-861	36	110	besar	besar	PROPN
ijtc-861	36	111	one	one	NUM
ijtc-861	36	112	tax	tax	NOUN
ijtc-861	36	113	service	service	NOUN
ijtc-861	36	114	office	office	NOUN
ijtc-861	36	115	rulandari	rulandari	NOUN
ijtc-861	36	116	&	&	CCONJ
ijtc-861	36	117	rahmayani	rahmayani	PROPN
ijtc-861	36	118	409	409	NUM
ijtc-861	36	119	|	|	ADV
ijtc-861	36	120	ilomata	ilomata	PROPN
ijtc-861	36	121	international	international	ADJ
ijtc-861	36	122	journal	journal	NOUN
ijtc-861	36	123	of	of	ADP
ijtc-861	36	124	tax	tax	PROPN
ijtc-861	36	125	&	&	CCONJ
ijtc-861	36	126	accounting	accounting	NOUN
ijtc-861	36	127	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	36	128	above	above	ADV
ijtc-861	36	129	rp.500.000.000,30	rp.500.000.000,30	NOUN
ijtc-861	36	130	%	%	NOUN
ijtc-861	36	131	above	above	ADP
ijtc-861	36	132	idr	idr	PROPN
ijtc-861	36	133	500,000,000	500,000,000	NUM
ijtc-861	36	134	up	up	ADP
ijtc-861	36	135	to	to	PART
ijtc-861	36	136	idr	idr	VERB
ijtc-861	36	137	5,000,0000,000	5,000,0000,000	NUM
ijtc-861	36	138	30	30	NUM
ijtc-861	36	139	%	%	NOUN
ijtc-861	36	140	above	above	ADP
ijtc-861	36	141	idr	idr	PROPN
ijtc-861	36	142	5,000,000,000	5,000,000,000	NUM
ijtc-861	36	143	35	35	NUM
ijtc-861	36	144	%	%	NOUN
ijtc-861	36	145	source	source	NOUN
ijtc-861	36	146	:	:	PUNCT
ijtc-861	36	147	law	law	NOUN
ijtc-861	36	148	number	number	NOUN
ijtc-861	36	149	7	7	NUM
ijtc-861	36	150	of	of	ADP
ijtc-861	36	151	2021	2021	NUM
ijtc-861	36	152	from	from	ADP
ijtc-861	36	153	table	table	NOUN
ijtc-861	36	154	i	i	PRON
ijtc-861	36	155	,	,	PUNCT
ijtc-861	36	156	there	there	PRON
ijtc-861	36	157	are	be	VERB
ijtc-861	36	158	two	two	NUM
ijtc-861	36	159	changes	change	NOUN
ijtc-861	36	160	in	in	ADP
ijtc-861	36	161	provisions	provision	NOUN
ijtc-861	36	162	in	in	ADP
ijtc-861	36	163	the	the	DET
ijtc-861	36	164	income	income	NOUN
ijtc-861	36	165	tax	tax	NOUN
ijtc-861	36	166	rate	rate	NOUN
ijtc-861	36	167	.	.	PUNCT
ijtc-861	37	1	first	first	ADV
ijtc-861	37	2	,	,	PUNCT
ijtc-861	37	3	in	in	ADP
ijtc-861	37	4	the	the	DET
ijtc-861	37	5	first	first	ADJ
ijtc-861	37	6	layer	layer	NOUN
ijtc-861	37	7	the	the	DET
ijtc-861	37	8	government	government	NOUN
ijtc-861	37	9	increases	increase	VERB
ijtc-861	37	10	the	the	DET
ijtc-861	37	11	taxable	taxable	ADJ
ijtc-861	37	12	income	income	NOUN
ijtc-861	37	13	in	in	ADP
ijtc-861	37	14	a	a	DET
ijtc-861	37	15	year	year	NOUN
ijtc-861	37	16	from	from	ADP
ijtc-861	37	17	0	0	NUM
ijtc-861	37	18	to	to	ADP
ijtc-861	37	19	rp	rp	NOUN
ijtc-861	37	20	.	.	PROPN
ijtc-861	38	1	50	50	NUM
ijtc-861	38	2	million	million	NUM
ijtc-861	38	3	to	to	PART
ijtc-861	38	4	0	0	NUM
ijtc-861	38	5	to	to	ADP
ijtc-861	38	6	rp	rp	NOUN
ijtc-861	38	7	.	.	PROPN
ijtc-861	39	1	60	60	NUM
ijtc-861	39	2	million	million	NUM
ijtc-861	39	3	.	.	PUNCT
ijtc-861	40	1	second	second	ADJ
ijtc-861	40	2	,	,	PUNCT
ijtc-861	40	3	there	there	PRON
ijtc-861	40	4	is	be	VERB
ijtc-861	40	5	the	the	DET
ijtc-861	40	6	addition	addition	NOUN
ijtc-861	40	7	of	of	ADP
ijtc-861	40	8	a	a	DET
ijtc-861	40	9	fifth	fifth	ADJ
ijtc-861	40	10	layer	layer	NOUN
ijtc-861	40	11	in	in	ADP
ijtc-861	40	12	the	the	DET
ijtc-861	40	13	tariff	tariff	NOUN
ijtc-861	40	14	article	article	NOUN
ijtc-861	40	15	17	17	NUM
ijtc-861	40	16	of	of	ADP
ijtc-861	40	17	the	the	DET
ijtc-861	40	18	hpp	hpp	PROPN
ijtc-861	40	19	law	law	PROPN
ijtc-861	40	20	,	,	PUNCT
ijtc-861	40	21	which	which	PRON
ijtc-861	40	22	previously	previously	ADV
ijtc-861	40	23	only	only	ADV
ijtc-861	40	24	consisted	consist	VERB
ijtc-861	40	25	of	of	ADP
ijtc-861	40	26	4	4	NUM
ijtc-861	40	27	layers	layer	NOUN
ijtc-861	40	28	.	.	PUNCT
ijtc-861	41	1	the	the	DET
ijtc-861	41	2	fifth	fifth	ADJ
ijtc-861	41	3	layer	layer	NOUN
ijtc-861	41	4	has	have	VERB
ijtc-861	41	5	a	a	DET
ijtc-861	41	6	rate	rate	NOUN
ijtc-861	41	7	of	of	ADP
ijtc-861	41	8	35	35	NUM
ijtc-861	41	9	%	%	NOUN
ijtc-861	41	10	and	and	CCONJ
ijtc-861	41	11	applies	apply	VERB
ijtc-861	41	12	to	to	ADP
ijtc-861	41	13	taxable	taxable	ADJ
ijtc-861	41	14	income	income	NOUN
ijtc-861	41	15	in	in	ADP
ijtc-861	41	16	a	a	DET
ijtc-861	41	17	year	year	NOUN
ijtc-861	41	18	above	above	ADP
ijtc-861	41	19	5	5	NUM
ijtc-861	41	20	billion	billion	NUM
ijtc-861	41	21	rupiah	rupiah	NOUN
ijtc-861	41	22	.	.	PUNCT
ijtc-861	42	1	as	as	ADP
ijtc-861	42	2	a	a	DET
ijtc-861	42	3	result	result	NOUN
ijtc-861	42	4	of	of	ADP
ijtc-861	42	5	the	the	DET
ijtc-861	42	6	first	first	ADJ
ijtc-861	42	7	change	change	NOUN
ijtc-861	42	8	,	,	PUNCT
ijtc-861	42	9	if	if	SCONJ
ijtc-861	42	10	previously	previously	ADV
ijtc-861	42	11	an	an	DET
ijtc-861	42	12	employee	employee	NOUN
ijtc-861	42	13	with	with	ADP
ijtc-861	42	14	taxable	taxable	ADJ
ijtc-861	42	15	income	income	NOUN
ijtc-861	42	16	of	of	ADP
ijtc-861	42	17	rp	rp	NOUN
ijtc-861	42	18	.	.	PROPN
ijtc-861	42	19	60	60	NUM
ijtc-861	42	20	million	million	NUM
ijtc-861	42	21	per	per	ADP
ijtc-861	42	22	year	year	NOUN
ijtc-861	42	23	is	be	AUX
ijtc-861	42	24	subject	subject	ADJ
ijtc-861	42	25	to	to	ADP
ijtc-861	42	26	two	two	NUM
ijtc-861	42	27	layers	layer	NOUN
ijtc-861	42	28	of	of	ADP
ijtc-861	42	29	tax	tax	NOUN
ijtc-861	42	30	rates	rate	NOUN
ijtc-861	42	31	,	,	PUNCT
ijtc-861	42	32	namely	namely	ADV
ijtc-861	42	33	5	5	NUM
ijtc-861	42	34	%	%	NOUN
ijtc-861	42	35	and	and	CCONJ
ijtc-861	42	36	15	15	NUM
ijtc-861	42	37	%	%	NOUN
ijtc-861	42	38	,	,	PUNCT
ijtc-861	42	39	so	so	CCONJ
ijtc-861	42	40	after	after	ADP
ijtc-861	42	41	the	the	DET
ijtc-861	42	42	hpp	hpp	PROPN
ijtc-861	42	43	law	law	PROPN
ijtc-861	42	44	,	,	PUNCT
ijtc-861	42	45	employees	employee	NOUN
ijtc-861	42	46	with	with	ADP
ijtc-861	42	47	taxable	taxable	ADJ
ijtc-861	42	48	income	income	NOUN
ijtc-861	42	49	of	of	ADP
ijtc-861	42	50	rp	rp	NOUN
ijtc-861	42	51	.	.	PROPN
ijtc-861	43	1	60	60	NUM
ijtc-861	43	2	million	million	NUM
ijtc-861	43	3	per	per	ADP
ijtc-861	43	4	year	year	NOUN
ijtc-861	43	5	will	will	AUX
ijtc-861	43	6	only	only	ADV
ijtc-861	43	7	be	be	AUX
ijtc-861	43	8	subject	subject	ADJ
ijtc-861	43	9	to	to	ADP
ijtc-861	43	10	one	one	NUM
ijtc-861	43	11	layer	layer	NOUN
ijtc-861	43	12	of	of	ADP
ijtc-861	43	13	tax	tax	NOUN
ijtc-861	43	14	rates	rate	NOUN
ijtc-861	43	15	,	,	PUNCT
ijtc-861	43	16	namely	namely	ADV
ijtc-861	43	17	5	5	NUM
ijtc-861	43	18	%	%	NOUN
ijtc-861	43	19	.	.	PUNCT
ijtc-861	44	1	this	this	PRON
ijtc-861	44	2	causes	cause	VERB
ijtc-861	44	3	the	the	DET
ijtc-861	44	4	amount	amount	NOUN
ijtc-861	44	5	of	of	ADP
ijtc-861	44	6	tax	tax	NOUN
ijtc-861	44	7	to	to	PART
ijtc-861	44	8	be	be	AUX
ijtc-861	44	9	paid	pay	VERB
ijtc-861	44	10	to	to	PART
ijtc-861	44	11	be	be	AUX
ijtc-861	44	12	lower	low	ADJ
ijtc-861	44	13	.	.	PUNCT
ijtc-861	45	1	thus	thus	ADV
ijtc-861	45	2	,	,	PUNCT
ijtc-861	45	3	this	this	DET
ijtc-861	45	4	change	change	NOUN
ijtc-861	45	5	protects	protect	VERB
ijtc-861	45	6	those	those	PRON
ijtc-861	45	7	with	with	ADP
ijtc-861	45	8	low	low	ADJ
ijtc-861	45	9	incomes	income	NOUN
ijtc-861	45	10	,	,	PUNCT
ijtc-861	45	11	while	while	SCONJ
ijtc-861	45	12	those	those	PRON
ijtc-861	45	13	with	with	ADP
ijtc-861	45	14	high	high	ADJ
ijtc-861	45	15	incomes	income	NOUN
ijtc-861	45	16	are	be	AUX
ijtc-861	45	17	subject	subject	ADJ
ijtc-861	45	18	to	to	ADP
ijtc-861	45	19	higher	high	ADJ
ijtc-861	45	20	taxes	taxis	NOUN
ijtc-861	45	21	.	.	PUNCT
ijtc-861	46	1	this	this	DET
ijtc-861	46	2	change	change	NOUN
ijtc-861	46	3	in	in	ADP
ijtc-861	46	4	tax	tax	NOUN
ijtc-861	46	5	rates	rate	NOUN
ijtc-861	46	6	is	be	AUX
ijtc-861	46	7	the	the	DET
ijtc-861	46	8	government	government	NOUN
ijtc-861	46	9	's	's	PART
ijtc-861	46	10	effort	effort	NOUN
ijtc-861	46	11	to	to	PART
ijtc-861	46	12	create	create	VERB
ijtc-861	46	13	a	a	DET
ijtc-861	46	14	fairer	fair	ADJ
ijtc-861	46	15	and	and	CCONJ
ijtc-861	46	16	healthier	healthy	ADJ
ijtc-861	46	17	tax	tax	NOUN
ijtc-861	46	18	system	system	NOUN
ijtc-861	46	19	,	,	PUNCT
ijtc-861	46	20	taking	take	VERB
ijtc-861	46	21	into	into	ADP
ijtc-861	46	22	account	account	NOUN
ijtc-861	46	23	the	the	DET
ijtc-861	46	24	ability	ability	NOUN
ijtc-861	46	25	of	of	ADP
ijtc-861	46	26	the	the	DET
ijtc-861	46	27	people	people	NOUN
ijtc-861	46	28	to	to	PART
ijtc-861	46	29	pay	pay	VERB
ijtc-861	46	30	taxes	taxis	NOUN
ijtc-861	46	31	according	accord	VERB
ijtc-861	46	32	to	to	ADP
ijtc-861	46	33	the	the	DET
ijtc-861	46	34	income	income	NOUN
ijtc-861	46	35	they	they	PRON
ijtc-861	46	36	receive	receive	VERB
ijtc-861	46	37	(	(	PUNCT
ijtc-861	46	38	creedy	creedy	NOUN
ijtc-861	46	39	&	&	CCONJ
ijtc-861	46	40	sanz	sanz	PROPN
ijtc-861	46	41	-	-	PUNCT
ijtc-861	46	42	sanz	sanz	PROPN
ijtc-861	46	43	,	,	PUNCT
ijtc-861	46	44	2010	2010	NUM
ijtc-861	46	45	;	;	PUNCT
ijtc-861	46	46	richardson	richardson	PROPN
ijtc-861	46	47	&	&	CCONJ
ijtc-861	46	48	taylor	taylor	PROPN
ijtc-861	46	49	,	,	PUNCT
ijtc-861	46	50	2015	2015	NUM
ijtc-861	46	51	;	;	PUNCT
ijtc-861	46	52	samuel	samuel	PROPN
ijtc-861	46	53	&	&	CCONJ
ijtc-861	46	54	simon	simon	PROPN
ijtc-861	46	55	,	,	PUNCT
ijtc-861	46	56	2011	2011	NUM
ijtc-861	46	57	)	)	PUNCT
ijtc-861	46	58	.	.	PUNCT
ijtc-861	47	1	with	with	ADP
ijtc-861	47	2	changes	change	NOUN
ijtc-861	47	3	in	in	ADP
ijtc-861	47	4	the	the	DET
ijtc-861	47	5	layer	layer	NOUN
ijtc-861	47	6	of	of	ADP
ijtc-861	47	7	tax	tax	NOUN
ijtc-861	47	8	rates	rate	NOUN
ijtc-861	47	9	,	,	PUNCT
ijtc-861	47	10	will	will	AUX
ijtc-861	47	11	affect	affect	VERB
ijtc-861	47	12	the	the	DET
ijtc-861	47	13	basis	basis	NOUN
ijtc-861	47	14	for	for	ADP
ijtc-861	47	15	filling	fill	VERB
ijtc-861	47	16	out	out	ADP
ijtc-861	47	17	the	the	DET
ijtc-861	47	18	annual	annual	ADJ
ijtc-861	47	19	tax	tax	NOUN
ijtc-861	47	20	return	return	NOUN
ijtc-861	47	21	(	(	PUNCT
ijtc-861	47	22	spt	spt	NOUN
ijtc-861	47	23	)	)	PUNCT
ijtc-861	47	24	of	of	ADP
ijtc-861	47	25	individual	individual	ADJ
ijtc-861	47	26	taxpayers	taxpayer	NOUN
ijtc-861	47	27	.	.	PUNCT
ijtc-861	48	1	the	the	DET
ijtc-861	48	2	current	current	ADJ
ijtc-861	48	3	taxation	taxation	NOUN
ijtc-861	48	4	system	system	NOUN
ijtc-861	48	5	in	in	ADP
ijtc-861	48	6	indonesia	indonesia	PROPN
ijtc-861	48	7	is	be	AUX
ijtc-861	48	8	self	self	NOUN
ijtc-861	48	9	assessment	assessment	NOUN
ijtc-861	48	10	system	system	NOUN
ijtc-861	48	11	,	,	PUNCT
ijtc-861	48	12	where	where	SCONJ
ijtc-861	48	13	the	the	DET
ijtc-861	48	14	taxpayer	taxpayer	NOUN
ijtc-861	48	15	is	be	AUX
ijtc-861	48	16	given	give	VERB
ijtc-861	48	17	full	full	ADJ
ijtc-861	48	18	trust	trust	NOUN
ijtc-861	48	19	to	to	PART
ijtc-861	48	20	calculate	calculate	VERB
ijtc-861	48	21	,	,	PUNCT
ijtc-861	48	22	deposit	deposit	NOUN
ijtc-861	48	23	,	,	PUNCT
ijtc-861	48	24	and	and	CCONJ
ijtc-861	48	25	report	report	VERB
ijtc-861	48	26	the	the	DET
ijtc-861	48	27	amount	amount	NOUN
ijtc-861	48	28	of	of	ADP
ijtc-861	48	29	tax	tax	NOUN
ijtc-861	48	30	owed	owe	VERB
ijtc-861	48	31	through	through	ADP
ijtc-861	48	32	the	the	DET
ijtc-861	48	33	spt	spt	PROPN
ijtc-861	48	34	.	.	PUNCT
ijtc-861	49	1	self	self	NOUN
ijtc-861	49	2	assessment	assessment	NOUN
ijtc-861	49	3	system	system	NOUN
ijtc-861	49	4	enable	enable	VERB
ijtc-861	49	5	taxpayers	taxpayer	NOUN
ijtc-861	49	6	to	to	PART
ijtc-861	49	7	have	have	VERB
ijtc-861	49	8	a	a	DET
ijtc-861	49	9	better	well	ADJ
ijtc-861	49	10	understanding	understanding	NOUN
ijtc-861	49	11	of	of	ADP
ijtc-861	49	12	the	the	DET
ijtc-861	49	13	amount	amount	NOUN
ijtc-861	49	14	of	of	ADP
ijtc-861	49	15	income	income	NOUN
ijtc-861	49	16	generated	generate	VERB
ijtc-861	49	17	and	and	CCONJ
ijtc-861	49	18	enable	enable	VERB
ijtc-861	49	19	them	they	PRON
ijtc-861	49	20	to	to	PART
ijtc-861	49	21	calculate	calculate	VERB
ijtc-861	49	22	the	the	DET
ijtc-861	49	23	amount	amount	NOUN
ijtc-861	49	24	of	of	ADP
ijtc-861	49	25	tax	tax	NOUN
ijtc-861	49	26	to	to	PART
ijtc-861	49	27	be	be	AUX
ijtc-861	49	28	paid	pay	VERB
ijtc-861	49	29	independently	independently	ADV
ijtc-861	49	30	.	.	PUNCT
ijtc-861	50	1	in	in	ADP
ijtc-861	50	2	other	other	ADJ
ijtc-861	50	3	words	word	NOUN
ijtc-861	50	4	,	,	PUNCT
ijtc-861	50	5	the	the	DET
ijtc-861	50	6	taxpayer	taxpayer	NOUN
ijtc-861	50	7	has	have	VERB
ijtc-861	50	8	the	the	DET
ijtc-861	50	9	responsibility	responsibility	NOUN
ijtc-861	50	10	to	to	PART
ijtc-861	50	11	calculate	calculate	VERB
ijtc-861	50	12	the	the	DET
ijtc-861	50	13	amount	amount	NOUN
ijtc-861	50	14	of	of	ADP
ijtc-861	50	15	tax	tax	NOUN
ijtc-861	50	16	payable	payable	ADJ
ijtc-861	50	17	based	base	VERB
ijtc-861	50	18	on	on	ADP
ijtc-861	50	19	the	the	DET
ijtc-861	50	20	applicable	applicable	ADJ
ijtc-861	50	21	tax	tax	NOUN
ijtc-861	50	22	rate	rate	NOUN
ijtc-861	50	23	and	and	CCONJ
ijtc-861	50	24	report	report	VERB
ijtc-861	50	25	it	it	PRON
ijtc-861	50	26	through	through	ADP
ijtc-861	50	27	the	the	DET
ijtc-861	50	28	spt	spt	NOUN
ijtc-861	50	29	.	.	PUNCT
ijtc-861	51	1	one	one	NUM
ijtc-861	51	2	indicator	indicator	NOUN
ijtc-861	51	3	of	of	ADP
ijtc-861	51	4	increasing	increase	VERB
ijtc-861	51	5	tax	tax	NOUN
ijtc-861	51	6	revenue	revenue	NOUN
ijtc-861	51	7	is	be	AUX
ijtc-861	51	8	the	the	DET
ijtc-861	51	9	level	level	NOUN
ijtc-861	51	10	of	of	ADP
ijtc-861	51	11	compliance	compliance	NOUN
ijtc-861	51	12	in	in	ADP
ijtc-861	51	13	submitting	submit	VERB
ijtc-861	51	14	annual	annual	ADJ
ijtc-861	51	15	tax	tax	NOUN
ijtc-861	51	16	return	return	NOUN
ijtc-861	51	17	(	(	PUNCT
ijtc-861	51	18	spt	spt	NOUN
ijtc-861	51	19	)	)	PUNCT
ijtc-861	51	20	reports	report	NOUN
ijtc-861	51	21	.	.	PUNCT
ijtc-861	52	1	annual	annual	ADJ
ijtc-861	52	2	spt	spt	PROPN
ijtc-861	52	3	reporting	reporting	NOUN
ijtc-861	52	4	can	can	AUX
ijtc-861	52	5	be	be	AUX
ijtc-861	52	6	done	do	VERB
ijtc-861	52	7	electronically	electronically	ADV
ijtc-861	52	8	through	through	ADP
ijtc-861	52	9	various	various	ADJ
ijtc-861	52	10	channels	channel	NOUN
ijtc-861	52	11	provided	provide	VERB
ijtc-861	52	12	by	by	ADP
ijtc-861	52	13	the	the	DET
ijtc-861	52	14	ministry	ministry	PROPN
ijtc-861	52	15	of	of	ADP
ijtc-861	52	16	finance	finance	PROPN
ijtc-861	52	17	and	and	CCONJ
ijtc-861	52	18	third	third	ADJ
ijtc-861	52	19	parties	party	NOUN
ijtc-861	52	20	,	,	PUNCT
ijtc-861	52	21	such	such	ADJ
ijtc-861	52	22	ase	ase	NOUN
ijtc-861	52	23	-	-	ADJ
ijtc-861	52	24	filling	filling	NOUN
ijtc-861	52	25	,	,	PUNCT
ijtc-861	52	26	e	e	NOUN
ijtc-861	52	27	-	-	NOUN
ijtc-861	52	28	form	form	NOUN
ijtc-861	52	29	,	,	PUNCT
ijtc-861	52	30	e	e	NOUN
ijtc-861	52	31	-	-	NOUN
ijtc-861	52	32	spt	spt	ADJ
ijtc-861	52	33	,	,	PUNCT
ijtc-861	52	34	ande	ande	NOUN
ijtc-861	52	35	-	-	PUNCT
ijtc-861	52	36	filling	filling	NOUN
ijtc-861	52	37	of	of	ADP
ijtc-861	52	38	tax	tax	NOUN
ijtc-861	52	39	application	application	NOUN
ijtc-861	52	40	service	service	NOUN
ijtc-861	52	41	providers	provider	NOUN
ijtc-861	52	42	(	(	PUNCT
ijtc-861	52	43	pjap	pjap	ADJ
ijtc-861	52	44	)	)	PUNCT
ijtc-861	52	45	.	.	PUNCT
ijtc-861	53	1	table	table	PROPN
ijtc-861	53	2	ii	ii	PROPN
ijtc-861	53	3	.	.	PROPN
ijtc-861	53	4	wpop	wpop	PROPN
ijtc-861	53	5	compliance	compliance	NOUN
ijtc-861	53	6	ratio	ratio	NOUN
ijtc-861	53	7	in	in	ADP
ijtc-861	53	8	submitting	submit	VERB
ijtc-861	53	9	annual	annual	ADJ
ijtc-861	53	10	income	income	NOUN
ijtc-861	53	11	tax	tax	NOUN
ijtc-861	53	12	returns	return	NOUN
ijtc-861	53	13	(	(	PUNCT
ijtc-861	53	14	spt	spt	NOUN
ijtc-861	53	15	)	)	PUNCT
ijtc-861	53	16	2018	2018	NUM
ijtc-861	53	17	-	-	SYM
ijtc-861	53	18	2022	2022	NUM
ijtc-861	53	19	year	year	NOUN
ijtc-861	53	20	number	number	NOUN
ijtc-861	53	21	of	of	ADP
ijtc-861	53	22	wpop	wpop	PROPN
ijtc-861	53	23	required	require	VERB
ijtc-861	53	24	to	to	PART
ijtc-861	53	25	submit	submit	VERB
ijtc-861	53	26	spt	spt	ADJ
ijtc-861	53	27	number	number	NOUN
ijtc-861	53	28	of	of	ADP
ijtc-861	53	29	wpop	wpop	NOUN
ijtc-861	53	30	reporting	report	VERB
ijtc-861	53	31	spt	spt	ADJ
ijtc-861	53	32	compliance	compliance	NOUN
ijtc-861	53	33	ratio	ratio	NOUN
ijtc-861	53	34	2018	2018	NUM
ijtc-861	53	35	10.867	10.867	NUM
ijtc-861	53	36	10.307	10.307	NUM
ijtc-861	53	37	94,85	94,85	NUM
ijtc-861	53	38	%	%	NOUN
ijtc-861	53	39	2019	2019	NUM
ijtc-861	53	40	11.871	11.871	NUM
ijtc-861	53	41	9.406	9.406	NUM
ijtc-861	53	42	79,24	79,24	NUM
ijtc-861	53	43	%	%	NOUN
ijtc-861	53	44	2020	2020	NUM
ijtc-861	53	45	12.242	12.242	NUM
ijtc-861	53	46	10.562	10.562	NUM
ijtc-861	53	47	86,28	86,28	NUM
ijtc-861	53	48	%	%	NOUN
ijtc-861	53	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	53	50	the	the	DET
ijtc-861	53	51	effect	effect	NOUN
ijtc-861	53	52	of	of	ADP
ijtc-861	53	53	changes	change	NOUN
ijtc-861	53	54	in	in	ADP
ijtc-861	53	55	layers	layer	NOUN
ijtc-861	53	56	of	of	ADP
ijtc-861	53	57	taxable	taxable	ADJ
ijtc-861	53	58	income	income	NOUN
ijtc-861	53	59	article	article	NOUN
ijtc-861	53	60	17	17	NUM
ijtc-861	53	61	of	of	ADP
ijtc-861	53	62	the	the	DET
ijtc-861	53	63	law	law	NOUN
ijtc-861	53	64	on	on	ADP
ijtc-861	53	65	cost	cost	NOUN
ijtc-861	53	66	of	of	ADP
ijtc-861	53	67	goods	good	NOUN
ijtc-861	53	68	sold	sell	VERB
ijtc-861	53	69	,	,	PUNCT
ijtc-861	53	70	reporting	reporting	NOUN
ijtc-861	53	71	of	of	ADP
ijtc-861	53	72	individual	individual	ADJ
ijtc-861	53	73	tax	tax	NOUN
ijtc-861	53	74	returns	return	NOUN
ijtc-861	53	75	and	and	CCONJ
ijtc-861	53	76	taxpayer	taxpayer	NOUN
ijtc-861	53	77	awareness	awareness	NOUN
ijtc-861	53	78	of	of	ADP
ijtc-861	53	79	income	income	NOUN
ijtc-861	53	80	tax	tax	NOUN
ijtc-861	53	81	receipt	receipt	NOUN
ijtc-861	53	82	at	at	ADP
ijtc-861	53	83	the	the	DET
ijtc-861	53	84	pratama	pratama	NOUN
ijtc-861	53	85	sawah	sawah	NOUN
ijtc-861	53	86	besar	besar	PROPN
ijtc-861	53	87	one	one	NUM
ijtc-861	53	88	tax	tax	NOUN
ijtc-861	53	89	service	service	NOUN
ijtc-861	53	90	office	office	NOUN
ijtc-861	53	91	rulandari	rulandari	NOUN
ijtc-861	53	92	&	&	CCONJ
ijtc-861	53	93	rahmayani	rahmayani	NOUN
ijtc-861	53	94	410	410	NUM
ijtc-861	53	95	|	|	ADV
ijtc-861	53	96	ilomata	ilomata	PROPN
ijtc-861	53	97	international	international	ADJ
ijtc-861	53	98	journal	journal	NOUN
ijtc-861	53	99	of	of	ADP
ijtc-861	53	100	tax	tax	PROPN
ijtc-861	53	101	&	&	CCONJ
ijtc-861	53	102	accounting	accounting	PROPN
ijtc-861	53	103	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	53	104	2021	2021	NUM
ijtc-861	53	105	13.143	13.143	NUM
ijtc-861	53	106	10.285	10.285	NUM
ijtc-861	53	107	78,25	78,25	NUM
ijtc-861	53	108	%	%	NOUN
ijtc-861	53	109	2022	2022	NUM
ijtc-861	53	110	12.543	12.543	NUM
ijtc-861	53	111	9.731	9.731	NUM
ijtc-861	53	112	77,58	77,58	NUM
ijtc-861	53	113	%	%	NOUN
ijtc-861	53	114	source	source	NOUN
ijtc-861	53	115	:	:	PUNCT
ijtc-861	53	116	kpp	kpp	PROPN
ijtc-861	53	117	pratama	pratama	NOUN
ijtc-861	53	118	sawah	sawah	VERB
ijtc-861	53	119	besar	besar	PROPN
ijtc-861	53	120	one	one	NUM
ijtc-861	53	121	(	(	PUNCT
ijtc-861	53	122	author	author	NOUN
ijtc-861	53	123	processed	process	VERB
ijtc-861	53	124	,	,	PUNCT
ijtc-861	53	125	2023	2023	NUM
ijtc-861	53	126	)	)	PUNCT
ijtc-861	53	127	based	base	VERB
ijtc-861	53	128	on	on	ADP
ijtc-861	53	129	the	the	DET
ijtc-861	53	130	data	datum	NOUN
ijtc-861	53	131	in	in	ADP
ijtc-861	53	132	table	table	NOUN
ijtc-861	53	133	ii	ii	PROPN
ijtc-861	53	134	,	,	PUNCT
ijtc-861	53	135	it	it	PRON
ijtc-861	53	136	can	can	AUX
ijtc-861	53	137	be	be	AUX
ijtc-861	53	138	concluded	conclude	VERB
ijtc-861	53	139	that	that	SCONJ
ijtc-861	53	140	the	the	DET
ijtc-861	53	141	ratio	ratio	NOUN
ijtc-861	53	142	of	of	ADP
ijtc-861	53	143	individual	individual	ADJ
ijtc-861	53	144	taxpayer	taxpayer	NOUN
ijtc-861	53	145	compliance	compliance	NOUN
ijtc-861	53	146	in	in	ADP
ijtc-861	53	147	reporting	report	VERB
ijtc-861	53	148	spt	spt	NOUN
ijtc-861	53	149	at	at	ADP
ijtc-861	53	150	kpp	kpp	PROPN
ijtc-861	53	151	pratama	pratama	NOUN
ijtc-861	53	152	sawah	sawah	NOUN
ijtc-861	53	153	besar	besar	PROPN
ijtc-861	53	154	one	one	NUM
ijtc-861	53	155	shows	show	VERB
ijtc-861	53	156	that	that	SCONJ
ijtc-861	53	157	from	from	ADP
ijtc-861	53	158	2018	2018	NUM
ijtc-861	53	159	-	-	SYM
ijtc-861	53	160	2022	2022	NUM
ijtc-861	53	161	it	it	PRON
ijtc-861	53	162	has	have	AUX
ijtc-861	53	163	not	not	PART
ijtc-861	53	164	been	be	AUX
ijtc-861	53	165	able	able	ADJ
ijtc-861	53	166	to	to	PART
ijtc-861	53	167	reach	reach	VERB
ijtc-861	53	168	the	the	DET
ijtc-861	53	169	target	target	NOUN
ijtc-861	53	170	based	base	VERB
ijtc-861	53	171	on	on	ADP
ijtc-861	53	172	the	the	DET
ijtc-861	53	173	number	number	NOUN
ijtc-861	53	174	of	of	ADP
ijtc-861	53	175	registered	register	VERB
ijtc-861	53	176	wpops	wpop	NOUN
ijtc-861	53	177	who	who	PRON
ijtc-861	53	178	are	be	AUX
ijtc-861	53	179	required	require	VERB
ijtc-861	53	180	to	to	PART
ijtc-861	53	181	report	report	VERB
ijtc-861	53	182	spt	spt	PROPN
ijtc-861	53	183	.	.	PUNCT
ijtc-861	54	1	this	this	PRON
ijtc-861	54	2	causes	cause	VERB
ijtc-861	54	3	tax	tax	NOUN
ijtc-861	54	4	revenue	revenue	NOUN
ijtc-861	54	5	to	to	PART
ijtc-861	54	6	be	be	AUX
ijtc-861	54	7	less	less	ADJ
ijtc-861	54	8	than	than	ADP
ijtc-861	54	9	optimal	optimal	ADJ
ijtc-861	54	10	.	.	PUNCT
ijtc-861	55	1	another	another	DET
ijtc-861	55	2	cause	cause	NOUN
ijtc-861	55	3	of	of	ADP
ijtc-861	55	4	sub	sub	ADJ
ijtc-861	55	5	-	-	ADJ
ijtc-861	55	6	optimal	optimal	ADJ
ijtc-861	55	7	revenue	revenue	NOUN
ijtc-861	55	8	is	be	AUX
ijtc-861	55	9	the	the	DET
ijtc-861	55	10	lack	lack	NOUN
ijtc-861	55	11	of	of	ADP
ijtc-861	55	12	awareness	awareness	NOUN
ijtc-861	55	13	of	of	ADP
ijtc-861	55	14	taxpayers	taxpayer	NOUN
ijtc-861	55	15	and	and	CCONJ
ijtc-861	55	16	understanding	understand	VERB
ijtc-861	55	17	the	the	DET
ijtc-861	55	18	importance	importance	NOUN
ijtc-861	55	19	of	of	ADP
ijtc-861	55	20	tax	tax	NOUN
ijtc-861	55	21	revenue	revenue	NOUN
ijtc-861	55	22	as	as	ADP
ijtc-861	55	23	something	something	PRON
ijtc-861	55	24	that	that	PRON
ijtc-861	55	25	can	can	AUX
ijtc-861	55	26	help	help	VERB
ijtc-861	55	27	build	build	VERB
ijtc-861	55	28	infrastructure	infrastructure	NOUN
ijtc-861	55	29	for	for	ADP
ijtc-861	55	30	the	the	DET
ijtc-861	55	31	community	community	NOUN
ijtc-861	55	32	.	.	PUNCT
ijtc-861	56	1	taxpayer	taxpayer	NOUN
ijtc-861	56	2	awareness	awareness	NOUN
ijtc-861	56	3	includes	include	VERB
ijtc-861	56	4	individual	individual	ADJ
ijtc-861	56	5	understanding	understanding	NOUN
ijtc-861	56	6	which	which	PRON
ijtc-861	56	7	is	be	AUX
ijtc-861	56	8	reflected	reflect	VERB
ijtc-861	56	9	in	in	ADP
ijtc-861	56	10	their	their	PRON
ijtc-861	56	11	thoughts	thought	NOUN
ijtc-861	56	12	,	,	PUNCT
ijtc-861	56	13	attitudes	attitude	NOUN
ijtc-861	56	14	,	,	PUNCT
ijtc-861	56	15	and	and	CCONJ
ijtc-861	56	16	behavior	behavior	NOUN
ijtc-861	56	17	regarding	regard	VERB
ijtc-861	56	18	taxation	taxation	NOUN
ijtc-861	56	19	rights	right	NOUN
ijtc-861	56	20	and	and	CCONJ
ijtc-861	56	21	obligations	obligation	NOUN
ijtc-861	56	22	.	.	PUNCT
ijtc-861	57	1	this	this	DET
ijtc-861	57	2	awareness	awareness	NOUN
ijtc-861	57	3	involves	involve	VERB
ijtc-861	57	4	understanding	understanding	NOUN
ijtc-861	57	5	that	that	SCONJ
ijtc-861	57	6	taxes	taxis	NOUN
ijtc-861	57	7	have	have	AUX
ijtc-861	57	8	an	an	DET
ijtc-861	57	9	important	important	ADJ
ijtc-861	57	10	role	role	NOUN
ijtc-861	57	11	in	in	ADP
ijtc-861	57	12	state	state	NOUN
ijtc-861	57	13	financing	financing	NOUN
ijtc-861	57	14	.	.	PUNCT
ijtc-861	58	1	people	people	NOUN
ijtc-861	58	2	need	need	VERB
ijtc-861	58	3	to	to	PART
ijtc-861	58	4	realize	realize	VERB
ijtc-861	58	5	that	that	SCONJ
ijtc-861	58	6	as	as	ADP
ijtc-861	58	7	citizens	citizen	NOUN
ijtc-861	58	8	,	,	PUNCT
ijtc-861	58	9	they	they	PRON
ijtc-861	58	10	have	have	VERB
ijtc-861	58	11	an	an	DET
ijtc-861	58	12	obligation	obligation	NOUN
ijtc-861	58	13	as	as	SCONJ
ijtc-861	58	14	taxpayers	taxpayer	NOUN
ijtc-861	58	15	to	to	PART
ijtc-861	58	16	report	report	VERB
ijtc-861	58	17	and	and	CCONJ
ijtc-861	58	18	pay	pay	VERB
ijtc-861	58	19	taxes	taxis	NOUN
ijtc-861	58	20	consciously	consciously	ADV
ijtc-861	58	21	,	,	PUNCT
ijtc-861	58	22	without	without	ADP
ijtc-861	58	23	coercion	coercion	NOUN
ijtc-861	58	24	.	.	PUNCT
ijtc-861	59	1	the	the	PRON
ijtc-861	59	2	higher	high	ADJ
ijtc-861	59	3	the	the	DET
ijtc-861	59	4	level	level	NOUN
ijtc-861	59	5	of	of	ADP
ijtc-861	59	6	awareness	awareness	NOUN
ijtc-861	59	7	of	of	ADP
ijtc-861	59	8	the	the	DET
ijtc-861	59	9	taxpayer	taxpayer	NOUN
ijtc-861	59	10	,	,	PUNCT
ijtc-861	59	11	it	it	PRON
ijtc-861	59	12	will	will	AUX
ijtc-861	59	13	increase	increase	VERB
ijtc-861	59	14	tax	tax	NOUN
ijtc-861	59	15	revenue	revenue	NOUN
ijtc-861	59	16	.	.	PUNCT
ijtc-861	60	1	therefore	therefore	ADV
ijtc-861	60	2	,	,	PUNCT
ijtc-861	60	3	it	it	PRON
ijtc-861	60	4	is	be	AUX
ijtc-861	60	5	necessary	necessary	ADJ
ijtc-861	60	6	to	to	PART
ijtc-861	60	7	carry	carry	VERB
ijtc-861	60	8	out	out	ADP
ijtc-861	60	9	counseling	counseling	NOUN
ijtc-861	60	10	regarding	regard	VERB
ijtc-861	60	11	tax	tax	NOUN
ijtc-861	60	12	knowledge	knowledge	NOUN
ijtc-861	60	13	to	to	ADP
ijtc-861	60	14	taxpayers	taxpayer	NOUN
ijtc-861	60	15	so	so	SCONJ
ijtc-861	60	16	that	that	SCONJ
ijtc-861	60	17	they	they	PRON
ijtc-861	60	18	are	be	AUX
ijtc-861	60	19	obedient	obedient	ADJ
ijtc-861	60	20	and	and	CCONJ
ijtc-861	60	21	obedient	obedient	ADJ
ijtc-861	60	22	to	to	ADP
ijtc-861	60	23	their	their	PRON
ijtc-861	60	24	tax	tax	NOUN
ijtc-861	60	25	obligations	obligation	NOUN
ijtc-861	60	26	(	(	PUNCT
ijtc-861	60	27	liu	liu	PROPN
ijtc-861	60	28	et	et	PROPN
ijtc-861	60	29	al	al	PROPN
ijtc-861	60	30	.	.	PROPN
ijtc-861	60	31	,	,	PUNCT
ijtc-861	60	32	2011	2011	NUM
ijtc-861	60	33	;	;	PUNCT
ijtc-861	60	34	rahmi	rahmi	NOUN
ijtc-861	60	35	et	et	PROPN
ijtc-861	60	36	al	al	PROPN
ijtc-861	60	37	.	.	PROPN
ijtc-861	60	38	,	,	PUNCT
ijtc-861	60	39	2022	2022	NUM
ijtc-861	60	40	;	;	PUNCT
ijtc-861	60	41	wijaya	wijaya	PROPN
ijtc-861	60	42	&	&	CCONJ
ijtc-861	60	43	sunaryo	sunaryo	PROPN
ijtc-861	60	44	,	,	PUNCT
ijtc-861	60	45	2020	2020	NUM
ijtc-861	60	46	)	)	PUNCT
ijtc-861	60	47	.	.	PUNCT
ijtc-861	61	1	because	because	SCONJ
ijtc-861	61	2	the	the	DET
ijtc-861	61	3	change	change	NOUN
ijtc-861	61	4	in	in	ADP
ijtc-861	61	5	the	the	DET
ijtc-861	61	6	taxable	taxable	ADJ
ijtc-861	61	7	income	income	NOUN
ijtc-861	61	8	layer	layer	NOUN
ijtc-861	61	9	of	of	ADP
ijtc-861	61	10	article	article	NOUN
ijtc-861	61	11	17	17	NUM
ijtc-861	61	12	of	of	ADP
ijtc-861	61	13	the	the	DET
ijtc-861	61	14	law	law	NOUN
ijtc-861	61	15	on	on	ADP
ijtc-861	61	16	harmonization	harmonization	NOUN
ijtc-861	61	17	of	of	ADP
ijtc-861	61	18	tax	tax	NOUN
ijtc-861	61	19	regulations	regulation	NOUN
ijtc-861	61	20	is	be	AUX
ijtc-861	61	21	the	the	DET
ijtc-861	61	22	latest	late	ADJ
ijtc-861	61	23	and	and	CCONJ
ijtc-861	61	24	ongoing	ongoing	ADJ
ijtc-861	61	25	regulation	regulation	NOUN
ijtc-861	61	26	,	,	PUNCT
ijtc-861	61	27	the	the	DET
ijtc-861	61	28	researchers	researcher	NOUN
ijtc-861	61	29	are	be	AUX
ijtc-861	61	30	interested	interested	ADJ
ijtc-861	61	31	in	in	ADP
ijtc-861	61	32	making	make	VERB
ijtc-861	61	33	individual	individual	ADJ
ijtc-861	61	34	taxpayers	taxpayer	NOUN
ijtc-861	61	35	at	at	ADP
ijtc-861	61	36	kpp	kpp	PROPN
ijtc-861	61	37	pratama	pratama	NOUN
ijtc-861	61	38	sawah	sawah	NOUN
ijtc-861	61	39	besar	besar	PROPN
ijtc-861	61	40	one	one	NUM
ijtc-861	61	41	the	the	DET
ijtc-861	61	42	population	population	NOUN
ijtc-861	61	43	in	in	ADP
ijtc-861	61	44	this	this	DET
ijtc-861	61	45	study	study	NOUN
ijtc-861	61	46	.	.	PUNCT
ijtc-861	62	1	researchers	researcher	NOUN
ijtc-861	62	2	want	want	VERB
ijtc-861	62	3	to	to	PART
ijtc-861	62	4	analyze	analyze	VERB
ijtc-861	62	5	the	the	DET
ijtc-861	62	6	level	level	NOUN
ijtc-861	62	7	of	of	ADP
ijtc-861	62	8	change	change	NOUN
ijtc-861	62	9	in	in	ADP
ijtc-861	62	10	layers	layer	NOUN
ijtc-861	62	11	of	of	ADP
ijtc-861	62	12	taxable	taxable	ADJ
ijtc-861	62	13	income	income	NOUN
ijtc-861	62	14	article	article	NOUN
ijtc-861	62	15	17	17	NUM
ijtc-861	62	16	of	of	ADP
ijtc-861	62	17	the	the	DET
ijtc-861	62	18	hpp	hpp	PROPN
ijtc-861	62	19	law	law	PROPN
ijtc-861	62	20	,	,	PUNCT
ijtc-861	62	21	individual	individual	ADJ
ijtc-861	62	22	spt	spt	NOUN
ijtc-861	62	23	reporting	reporting	NOUN
ijtc-861	62	24	and	and	CCONJ
ijtc-861	62	25	taxpayer	taxpayer	NOUN
ijtc-861	62	26	awareness	awareness	NOUN
ijtc-861	62	27	at	at	ADP
ijtc-861	62	28	kpp	kpp	PROPN
ijtc-861	62	29	pratama	pratama	NOUN
ijtc-861	62	30	sawah	sawah	NOUN
ijtc-861	62	31	besar	besar	PROPN
ijtc-861	62	32	one	one	NUM
ijtc-861	62	33	.	.	PUNCT
ijtc-861	63	1	these	these	DET
ijtc-861	63	2	issues	issue	NOUN
ijtc-861	63	3	and	and	CCONJ
ijtc-861	63	4	statements	statement	NOUN
ijtc-861	63	5	will	will	AUX
ijtc-861	63	6	affect	affect	VERB
ijtc-861	63	7	the	the	DET
ijtc-861	63	8	level	level	NOUN
ijtc-861	63	9	of	of	ADP
ijtc-861	63	10	personal	personal	ADJ
ijtc-861	63	11	income	income	NOUN
ijtc-861	63	12	tax	tax	NOUN
ijtc-861	63	13	receipts	receipt	NOUN
ijtc-861	63	14	in	in	ADP
ijtc-861	63	15	2023	2023	NUM
ijtc-861	63	16	.	.	PUNCT
ijtc-861	64	1	the	the	DET
ijtc-861	64	2	purpose	purpose	NOUN
ijtc-861	64	3	of	of	ADP
ijtc-861	64	4	this	this	DET
ijtc-861	64	5	research	research	NOUN
ijtc-861	64	6	,	,	PUNCT
ijtc-861	64	7	firstly	firstly	ADV
ijtc-861	64	8	,	,	PUNCT
ijtc-861	64	9	is	be	AUX
ijtc-861	64	10	to	to	PART
ijtc-861	64	11	analyze	analyze	VERB
ijtc-861	64	12	the	the	DET
ijtc-861	64	13	effect	effect	NOUN
ijtc-861	64	14	of	of	ADP
ijtc-861	64	15	changes	change	NOUN
ijtc-861	64	16	in	in	ADP
ijtc-861	64	17	layers	layer	NOUN
ijtc-861	64	18	of	of	ADP
ijtc-861	64	19	taxable	taxable	ADJ
ijtc-861	64	20	income	income	NOUN
ijtc-861	64	21	under	under	ADP
ijtc-861	64	22	article	article	NOUN
ijtc-861	64	23	17	17	NUM
ijtc-861	64	24	of	of	ADP
ijtc-861	64	25	the	the	DET
ijtc-861	64	26	hpp	hpp	PROPN
ijtc-861	64	27	law	law	PROPN
ijtc-861	64	28	on	on	ADP
ijtc-861	64	29	income	income	NOUN
ijtc-861	64	30	tax	tax	NOUN
ijtc-861	64	31	receipts	receipt	NOUN
ijtc-861	64	32	at	at	ADP
ijtc-861	64	33	kpp	kpp	PROPN
ijtc-861	64	34	pratama	pratama	NOUN
ijtc-861	64	35	sawah	sawah	NOUN
ijtc-861	64	36	besar	besar	PROPN
ijtc-861	64	37	one	one	NUM
ijtc-861	64	38	,	,	PUNCT
ijtc-861	64	39	the	the	DET
ijtc-861	64	40	second	second	NOUN
ijtc-861	64	41	is	be	AUX
ijtc-861	64	42	to	to	PART
ijtc-861	64	43	analyze	analyze	VERB
ijtc-861	64	44	the	the	DET
ijtc-861	64	45	effect	effect	NOUN
ijtc-861	64	46	of	of	ADP
ijtc-861	64	47	reporting	report	VERB
ijtc-861	64	48	individual	individual	ADJ
ijtc-861	64	49	spts	spt	NOUN
ijtc-861	64	50	on	on	ADP
ijtc-861	64	51	income	income	NOUN
ijtc-861	64	52	tax	tax	NOUN
ijtc-861	64	53	receipts	receipt	NOUN
ijtc-861	64	54	at	at	ADP
ijtc-861	64	55	kpp	kpp	PROPN
ijtc-861	64	56	pratama	pratama	NOUN
ijtc-861	64	57	sawah	sawah	NOUN
ijtc-861	64	58	besar	besar	PROPN
ijtc-861	64	59	one	one	NUM
ijtc-861	64	60	,	,	PUNCT
ijtc-861	64	61	the	the	DET
ijtc-861	64	62	third	third	ADJ
ijtc-861	64	63	analyzes	analyze	VERB
ijtc-861	64	64	the	the	DET
ijtc-861	64	65	effect	effect	NOUN
ijtc-861	64	66	of	of	ADP
ijtc-861	64	67	taxpayer	taxpayer	NOUN
ijtc-861	64	68	awareness	awareness	NOUN
ijtc-861	64	69	on	on	ADP
ijtc-861	64	70	income	income	NOUN
ijtc-861	64	71	tax	tax	NOUN
ijtc-861	64	72	receipt	receipt	NOUN
ijtc-861	64	73	at	at	ADP
ijtc-861	64	74	kpp	kpp	PROPN
ijtc-861	64	75	pratama	pratama	NOUN
ijtc-861	64	76	sawah	sawah	NOUN
ijtc-861	64	77	besar	besar	PROPN
ijtc-861	64	78	one	one	NUM
ijtc-861	64	79	,	,	PUNCT
ijtc-861	64	80	and	and	CCONJ
ijtc-861	64	81	the	the	DET
ijtc-861	64	82	fourth	fourth	ADJ
ijtc-861	64	83	analyzes	analyze	VERB
ijtc-861	64	84	the	the	DET
ijtc-861	64	85	effect	effect	NOUN
ijtc-861	64	86	of	of	ADP
ijtc-861	64	87	changes	change	NOUN
ijtc-861	64	88	in	in	ADP
ijtc-861	64	89	layers	layer	NOUN
ijtc-861	64	90	of	of	ADP
ijtc-861	64	91	taxable	taxable	ADJ
ijtc-861	64	92	income	income	NOUN
ijtc-861	64	93	article	article	NOUN
ijtc-861	64	94	17	17	NUM
ijtc-861	64	95	of	of	ADP
ijtc-861	64	96	the	the	DET
ijtc-861	64	97	hpp	hpp	PROPN
ijtc-861	64	98	law	law	PROPN
ijtc-861	64	99	,	,	PUNCT
ijtc-861	64	100	individual	individual	ADJ
ijtc-861	64	101	spt	spt	NOUN
ijtc-861	64	102	reporting	reporting	NOUN
ijtc-861	64	103	and	and	CCONJ
ijtc-861	64	104	taxpayer	taxpayer	NOUN
ijtc-861	64	105	awareness	awareness	NOUN
ijtc-861	64	106	simultaneously	simultaneously	ADV
ijtc-861	64	107	on	on	ADP
ijtc-861	64	108	tax	tax	NOUN
ijtc-861	64	109	receipts	receipt	NOUN
ijtc-861	64	110	income	income	NOUN
ijtc-861	64	111	at	at	ADP
ijtc-861	64	112	kpp	kpp	PROPN
ijtc-861	64	113	pratama	pratama	NOUN
ijtc-861	64	114	sawah	sawah	NOUN
ijtc-861	64	115	besar	besar	PROPN
ijtc-861	64	116	one	one	NUM
ijtc-861	64	117	.	.	PUNCT
ijtc-861	65	1	tax	tax	NOUN
ijtc-861	65	2	is	be	AUX
ijtc-861	65	3	an	an	DET
ijtc-861	65	4	obligation	obligation	NOUN
ijtc-861	65	5	to	to	PART
ijtc-861	65	6	include	include	VERB
ijtc-861	65	7	a	a	DET
ijtc-861	65	8	portion	portion	NOUN
ijtc-861	65	9	of	of	ADP
ijtc-861	65	10	the	the	DET
ijtc-861	65	11	wealth	wealth	NOUN
ijtc-861	65	12	of	of	ADP
ijtc-861	65	13	the	the	DET
ijtc-861	65	14	state	state	NOUN
ijtc-861	65	15	treasury	treasury	NOUN
ijtc-861	65	16	caused	cause	VERB
ijtc-861	65	17	by	by	ADP
ijtc-861	65	18	a	a	DET
ijtc-861	65	19	condition	condition	NOUN
ijtc-861	65	20	,	,	PUNCT
ijtc-861	65	21	event	event	NOUN
ijtc-861	65	22	,	,	PUNCT
ijtc-861	65	23	and	and	CCONJ
ijtc-861	65	24	action	action	NOUN
ijtc-861	65	25	that	that	PRON
ijtc-861	65	26	gives	give	VERB
ijtc-861	65	27	a	a	DET
ijtc-861	65	28	certain	certain	ADJ
ijtc-861	65	29	position	position	NOUN
ijtc-861	65	30	,	,	PUNCT
ijtc-861	65	31	but	but	CCONJ
ijtc-861	65	32	not	not	PART
ijtc-861	65	33	as	as	ADP
ijtc-861	65	34	a	a	DET
ijtc-861	65	35	punishment	punishment	NOUN
ijtc-861	65	36	,	,	PUNCT
ijtc-861	65	37	according	accord	VERB
ijtc-861	65	38	to	to	ADP
ijtc-861	65	39	regulations	regulation	NOUN
ijtc-861	65	40	set	set	VERB
ijtc-861	65	41	by	by	ADP
ijtc-861	65	42	the	the	DET
ijtc-861	65	43	government	government	NOUN
ijtc-861	65	44	and	and	CCONJ
ijtc-861	65	45	can	can	AUX
ijtc-861	65	46	be	be	AUX
ijtc-861	65	47	enforced	enforce	VERB
ijtc-861	65	48	,	,	PUNCT
ijtc-861	65	49	but	but	CCONJ
ijtc-861	65	50	there	there	PRON
ijtc-861	65	51	is	be	VERB
ijtc-861	65	52	no	no	DET
ijtc-861	65	53	direct	direct	ADJ
ijtc-861	65	54	reciprocal	reciprocal	ADJ
ijtc-861	65	55	service	service	NOUN
ijtc-861	65	56	from	from	ADP
ijtc-861	65	57	the	the	DET
ijtc-861	65	58	state	state	NOUN
ijtc-861	65	59	,	,	PUNCT
ijtc-861	65	60	to	to	PART
ijtc-861	65	61	maintain	maintain	VERB
ijtc-861	65	62	general	general	ADJ
ijtc-861	65	63	well	well	ADV
ijtc-861	65	64	-	-	PUNCT
ijtc-861	65	65	being	be	AUX
ijtc-861	65	66	(	(	PUNCT
ijtc-861	65	67	basson	basson	PROPN
ijtc-861	65	68	,	,	PUNCT
ijtc-861	65	69	2015	2015	NUM
ijtc-861	65	70	;	;	PUNCT
ijtc-861	65	71	bird	bird	NOUN
ijtc-861	65	72	-	-	PUNCT
ijtc-861	65	73	pollan	pollan	NOUN
ijtc-861	65	74	,	,	PUNCT
ijtc-861	65	75	2016	2016	NUM
ijtc-861	65	76	;	;	PUNCT
ijtc-861	65	77	bosman	bosman	NOUN
ijtc-861	65	78	,	,	PUNCT
ijtc-861	65	79	2020	2020	NUM
ijtc-861	65	80	;	;	PUNCT
ijtc-861	65	81	brunner	brunner	PROPN
ijtc-861	65	82	et	et	PROPN
ijtc-861	65	83	al	al	PROPN
ijtc-861	65	84	.	.	PROPN
ijtc-861	65	85	,	,	PUNCT
ijtc-861	65	86	2013	2013	NUM
ijtc-861	65	87	;	;	PUNCT
ijtc-861	65	88	muller	muller	NOUN
ijtc-861	65	89	,	,	PUNCT
ijtc-861	65	90	2010	2010	NUM
ijtc-861	65	91	)	)	PUNCT
ijtc-861	65	92	.	.	PUNCT
ijtc-861	66	1	according	accord	VERB
ijtc-861	66	2	to	to	ADP
ijtc-861	66	3	andriani	andriani	PROPN
ijtc-861	66	4	(	(	PUNCT
ijtc-861	66	5	ramandey	ramandey	PROPN
ijtc-861	66	6	,	,	PUNCT
ijtc-861	66	7	2020	2020	NUM
ijtc-861	66	8	)	)	PUNCT
ijtc-861	66	9	states	state	VERB
ijtc-861	66	10	that	that	SCONJ
ijtc-861	66	11	taxes	taxis	NOUN
ijtc-861	66	12	are	be	AUX
ijtc-861	66	13	contributions	contribution	NOUN
ijtc-861	66	14	to	to	ADP
ijtc-861	66	15	the	the	DET
ijtc-861	66	16	state	state	NOUN
ijtc-861	66	17	(	(	PUNCT
ijtc-861	66	18	which	which	PRON
ijtc-861	66	19	can	can	AUX
ijtc-861	66	20	be	be	AUX
ijtc-861	66	21	forced	force	VERB
ijtc-861	66	22	)	)	PUNCT
ijtc-861	66	23	which	which	PRON
ijtc-861	66	24	are	be	AUX
ijtc-861	66	25	owed	owe	VERB
ijtc-861	66	26	by	by	ADP
ijtc-861	66	27	those	those	PRON
ijtc-861	66	28	who	who	PRON
ijtc-861	66	29	are	be	AUX
ijtc-861	66	30	obliged	oblige	VERB
ijtc-861	66	31	to	to	PART
ijtc-861	66	32	pay	pay	VERB
ijtc-861	66	33	them	they	PRON
ijtc-861	66	34	according	accord	VERB
ijtc-861	66	35	to	to	ADP
ijtc-861	66	36	the	the	DET
ijtc-861	66	37	regulations	regulation	NOUN
ijtc-861	66	38	,	,	PUNCT
ijtc-861	66	39	with	with	ADP
ijtc-861	66	40	no	no	DET
ijtc-861	66	41	achievement	achievement	NOUN
ijtc-861	66	42	back	back	ADV
ijtc-861	66	43	,	,	PUNCT
ijtc-861	66	44	which	which	PRON
ijtc-861	66	45	can	can	AUX
ijtc-861	66	46	be	be	AUX
ijtc-861	66	47	directly	directly	ADV
ijtc-861	66	48	appointed	appoint	VERB
ijtc-861	66	49	,	,	PUNCT
ijtc-861	66	50	and	and	CCONJ
ijtc-861	66	51	whose	whose	DET
ijtc-861	66	52	use	use	NOUN
ijtc-861	66	53	is	be	AUX
ijtc-861	66	54	to	to	PART
ijtc-861	66	55	finance	finance	VERB
ijtc-861	66	56	expenses	expense	NOUN
ijtc-861	66	57	–	–	PUNCT
ijtc-861	66	58	general	general	ADJ
ijtc-861	66	59	expenditures	expenditure	NOUN
ijtc-861	66	60	related	relate	VERB
ijtc-861	66	61	to	to	ADP
ijtc-861	66	62	the	the	DET
ijtc-861	66	63	duty	duty	NOUN
ijtc-861	66	64	of	of	ADP
ijtc-861	66	65	the	the	DET
ijtc-861	66	66	state	state	NOUN
ijtc-861	66	67	to	to	PART
ijtc-861	66	68	administer	administer	VERB
ijtc-861	66	69	the	the	DET
ijtc-861	66	70	government	government	NOUN
ijtc-861	66	71	.	.	PUNCT
ijtc-861	67	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	67	2	the	the	DET
ijtc-861	67	3	effect	effect	NOUN
ijtc-861	67	4	of	of	ADP
ijtc-861	67	5	changes	change	NOUN
ijtc-861	67	6	in	in	ADP
ijtc-861	67	7	layers	layer	NOUN
ijtc-861	67	8	of	of	ADP
ijtc-861	67	9	taxable	taxable	ADJ
ijtc-861	67	10	income	income	NOUN
ijtc-861	67	11	article	article	NOUN
ijtc-861	67	12	17	17	NUM
ijtc-861	67	13	of	of	ADP
ijtc-861	67	14	the	the	DET
ijtc-861	67	15	law	law	NOUN
ijtc-861	67	16	on	on	ADP
ijtc-861	67	17	cost	cost	NOUN
ijtc-861	67	18	of	of	ADP
ijtc-861	67	19	goods	good	NOUN
ijtc-861	67	20	sold	sell	VERB
ijtc-861	67	21	,	,	PUNCT
ijtc-861	67	22	reporting	reporting	NOUN
ijtc-861	67	23	of	of	ADP
ijtc-861	67	24	individual	individual	ADJ
ijtc-861	67	25	tax	tax	NOUN
ijtc-861	67	26	returns	return	NOUN
ijtc-861	67	27	and	and	CCONJ
ijtc-861	67	28	taxpayer	taxpayer	NOUN
ijtc-861	67	29	awareness	awareness	NOUN
ijtc-861	67	30	of	of	ADP
ijtc-861	67	31	income	income	NOUN
ijtc-861	67	32	tax	tax	NOUN
ijtc-861	67	33	receipt	receipt	NOUN
ijtc-861	67	34	at	at	ADP
ijtc-861	67	35	the	the	DET
ijtc-861	67	36	pratama	pratama	NOUN
ijtc-861	67	37	sawah	sawah	NOUN
ijtc-861	67	38	besar	besar	PROPN
ijtc-861	67	39	one	one	NUM
ijtc-861	67	40	tax	tax	NOUN
ijtc-861	67	41	service	service	NOUN
ijtc-861	67	42	office	office	NOUN
ijtc-861	67	43	rulandari	rulandari	NOUN
ijtc-861	67	44	&	&	CCONJ
ijtc-861	67	45	rahmayani	rahmayani	PROPN
ijtc-861	67	46	411	411	NUM
ijtc-861	67	47	|	|	ADV
ijtc-861	67	48	ilomata	ilomata	PROPN
ijtc-861	67	49	international	international	ADJ
ijtc-861	67	50	journal	journal	NOUN
ijtc-861	67	51	of	of	ADP
ijtc-861	67	52	tax	tax	PROPN
ijtc-861	67	53	&	&	CCONJ
ijtc-861	67	54	accounting	accounting	NOUN
ijtc-861	67	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	67	56	from	from	ADP
ijtc-861	67	57	this	this	DET
ijtc-861	67	58	definition	definition	NOUN
ijtc-861	67	59	,	,	PUNCT
ijtc-861	67	60	it	it	PRON
ijtc-861	67	61	can	can	AUX
ijtc-861	67	62	be	be	AUX
ijtc-861	67	63	concluded	conclude	VERB
ijtc-861	67	64	that	that	SCONJ
ijtc-861	67	65	taxes	taxis	NOUN
ijtc-861	67	66	are	be	AUX
ijtc-861	67	67	an	an	DET
ijtc-861	67	68	obligation	obligation	NOUN
ijtc-861	67	69	of	of	ADP
ijtc-861	67	70	the	the	DET
ijtc-861	67	71	people	people	NOUN
ijtc-861	67	72	that	that	PRON
ijtc-861	67	73	must	must	AUX
ijtc-861	67	74	be	be	AUX
ijtc-861	67	75	paid	pay	VERB
ijtc-861	67	76	to	to	ADP
ijtc-861	67	77	the	the	DET
ijtc-861	67	78	state	state	NOUN
ijtc-861	67	79	treasury	treasury	NOUN
ijtc-861	67	80	by	by	ADP
ijtc-861	67	81	government	government	NOUN
ijtc-861	67	82	regulations	regulation	NOUN
ijtc-861	67	83	and	and	CCONJ
ijtc-861	67	84	utilized	utilize	VERB
ijtc-861	67	85	for	for	ADP
ijtc-861	67	86	state	state	NOUN
ijtc-861	67	87	purposes	purpose	NOUN
ijtc-861	67	88	.	.	PUNCT
ijtc-861	68	1	pph	pph	PROPN
ijtc-861	68	2	article	article	PROPN
ijtc-861	68	3	21	21	NUM
ijtc-861	68	4	,	,	PUNCT
ijtc-861	68	5	which	which	PRON
ijtc-861	68	6	is	be	AUX
ijtc-861	68	7	also	also	ADV
ijtc-861	68	8	known	know	VERB
ijtc-861	68	9	as	as	ADP
ijtc-861	68	10	income	income	NOUN
ijtc-861	68	11	tax	tax	NOUN
ijtc-861	68	12	article	article	NOUN
ijtc-861	68	13	21	21	NUM
ijtc-861	68	14	,	,	PUNCT
ijtc-861	68	15	is	be	AUX
ijtc-861	68	16	a	a	DET
ijtc-861	68	17	type	type	NOUN
ijtc-861	68	18	of	of	ADP
ijtc-861	68	19	tax	tax	NOUN
ijtc-861	68	20	that	that	PRON
ijtc-861	68	21	is	be	AUX
ijtc-861	68	22	imposed	impose	VERB
ijtc-861	68	23	on	on	ADP
ijtc-861	68	24	income	income	NOUN
ijtc-861	68	25	earned	earn	VERB
ijtc-861	68	26	by	by	ADP
ijtc-861	68	27	individual	individual	ADJ
ijtc-861	68	28	domestic	domestic	ADJ
ijtc-861	68	29	tax	tax	NOUN
ijtc-861	68	30	subjects	subject	NOUN
ijtc-861	68	31	in	in	ADP
ijtc-861	68	32	connection	connection	NOUN
ijtc-861	68	33	with	with	ADP
ijtc-861	68	34	the	the	DET
ijtc-861	68	35	work	work	NOUN
ijtc-861	68	36	,	,	PUNCT
ijtc-861	68	37	services	service	NOUN
ijtc-861	68	38	and	and	CCONJ
ijtc-861	68	39	activities	activity	NOUN
ijtc-861	68	40	carried	carry	VERB
ijtc-861	68	41	out	out	ADP
ijtc-861	68	42	.	.	PUNCT
ijtc-861	69	1	income	income	NOUN
ijtc-861	69	2	that	that	PRON
ijtc-861	69	3	is	be	AUX
ijtc-861	69	4	included	include	VERB
ijtc-861	69	5	in	in	ADP
ijtc-861	69	6	the	the	DET
ijtc-861	69	7	pph	pph	PROPN
ijtc-861	69	8	article	article	NOUN
ijtc-861	69	9	21	21	NUM
ijtc-861	69	10	object	object	NOUN
ijtc-861	69	11	includes	include	VERB
ijtc-861	69	12	salaries	salary	NOUN
ijtc-861	69	13	,	,	PUNCT
ijtc-861	69	14	wages	wage	NOUN
ijtc-861	69	15	,	,	PUNCT
ijtc-861	69	16	honorarium	honorarium	NOUN
ijtc-861	69	17	,	,	PUNCT
ijtc-861	69	18	allowances	allowance	NOUN
ijtc-861	69	19	,	,	PUNCT
ijtc-861	69	20	and	and	CCONJ
ijtc-861	69	21	other	other	ADJ
ijtc-861	69	22	payments	payment	NOUN
ijtc-861	69	23	in	in	ADP
ijtc-861	69	24	various	various	ADJ
ijtc-861	69	25	names	name	NOUN
ijtc-861	69	26	and	and	CCONJ
ijtc-861	69	27	forms	form	NOUN
ijtc-861	69	28	,	,	PUNCT
ijtc-861	69	29	which	which	PRON
ijtc-861	69	30	are	be	AUX
ijtc-861	69	31	received	receive	VERB
ijtc-861	69	32	by	by	ADP
ijtc-861	69	33	individuals	individual	NOUN
ijtc-861	69	34	as	as	ADP
ijtc-861	69	35	compensation	compensation	NOUN
ijtc-861	69	36	for	for	ADP
ijtc-861	69	37	work	work	NOUN
ijtc-861	69	38	,	,	PUNCT
ijtc-861	69	39	position	position	NOUN
ijtc-861	69	40	,	,	PUNCT
ijtc-861	69	41	services	service	NOUN
ijtc-861	69	42	,	,	PUNCT
ijtc-861	69	43	or	or	CCONJ
ijtc-861	69	44	activities	activity	NOUN
ijtc-861	69	45	carried	carry	VERB
ijtc-861	69	46	out	out	ADP
ijtc-861	69	47	by	by	ADP
ijtc-861	69	48	the	the	DET
ijtc-861	69	49	provisions	provision	NOUN
ijtc-861	69	50	of	of	ADP
ijtc-861	69	51	article	article	NOUN
ijtc-861	69	52	21	21	NUM
ijtc-861	69	53	of	of	ADP
ijtc-861	69	54	the	the	DET
ijtc-861	69	55	law	law	NOUN
ijtc-861	69	56	.	.	PUNCT
ijtc-861	70	1	-income	-income	ADJ
ijtc-861	70	2	tax	tax	NOUN
ijtc-861	70	3	act	act	NOUN
ijtc-861	70	4	.	.	PUNCT
ijtc-861	71	1	the	the	DET
ijtc-861	71	2	latest	late	ADJ
ijtc-861	71	3	progressive	progressive	ADJ
ijtc-861	71	4	tax	tax	NOUN
ijtc-861	71	5	rate	rate	NOUN
ijtc-861	71	6	has	have	AUX
ijtc-861	71	7	been	be	AUX
ijtc-861	71	8	applied	apply	VERB
ijtc-861	71	9	for	for	ADP
ijtc-861	71	10	the	the	DET
ijtc-861	71	11	imposition	imposition	NOUN
ijtc-861	71	12	of	of	ADP
ijtc-861	71	13	individual	individual	ADJ
ijtc-861	71	14	income	income	NOUN
ijtc-861	71	15	tax	tax	NOUN
ijtc-861	71	16	as	as	SCONJ
ijtc-861	71	17	outlined	outline	VERB
ijtc-861	71	18	in	in	ADP
ijtc-861	71	19	law	law	NOUN
ijtc-861	71	20	number	number	NOUN
ijtc-861	71	21	7	7	NUM
ijtc-861	71	22	of	of	ADP
ijtc-861	71	23	2021	2021	NUM
ijtc-861	71	24	article	article	NOUN
ijtc-861	71	25	17	17	NUM
ijtc-861	71	26	,	,	PUNCT
ijtc-861	71	27	the	the	DET
ijtc-861	71	28	tax	tax	NOUN
ijtc-861	71	29	rate	rate	NOUN
ijtc-861	71	30	applied	apply	VERB
ijtc-861	71	31	to	to	ADP
ijtc-861	71	32	taxable	taxable	ADJ
ijtc-861	71	33	income	income	NOUN
ijtc-861	71	34	for	for	ADP
ijtc-861	71	35	domestic	domestic	ADJ
ijtc-861	71	36	individual	individual	ADJ
ijtc-861	71	37	taxpayers	taxpayer	NOUN
ijtc-861	71	38	is	be	AUX
ijtc-861	71	39	as	as	SCONJ
ijtc-861	71	40	follows	follow	VERB
ijtc-861	71	41	:	:	PUNCT
ijtc-861	71	42	table	table	NOUN
ijtc-861	71	43	iii	iii	PROPN
ijtc-861	71	44	.	.	PUNCT
ijtc-861	71	45	latest	late	ADJ
ijtc-861	71	46	pph	pph	PROPN
ijtc-861	71	47	21	21	NUM
ijtc-861	71	48	tariff	tariff	NOUN
ijtc-861	71	49	(	(	PUNCT
ijtc-861	71	50	hpp	hpp	PROPN
ijtc-861	71	51	law	law	PROPN
ijtc-861	71	52	no	no	INTJ
ijtc-861	71	53	.	.	NOUN
ijtc-861	71	54	7	7	NUM
ijtc-861	71	55	of	of	ADP
ijtc-861	71	56	2021	2021	NUM
ijtc-861	71	57	article	article	NOUN
ijtc-861	71	58	17	17	NUM
ijtc-861	71	59	)	)	PUNCT
ijtc-861	71	60	layer	layer	NOUN
ijtc-861	71	61	of	of	ADP
ijtc-861	71	62	taxable	taxable	ADJ
ijtc-861	71	63	income	income	NOUN
ijtc-861	71	64	tax	tax	NOUN
ijtc-861	71	65	rates	rate	NOUN
ijtc-861	71	66	up	up	ADP
ijtc-861	71	67	to	to	PART
ijtc-861	71	68	idr	idr	VERB
ijtc-861	71	69	60,000,000.00	60,000,000.00	NUM
ijtc-861	71	70	(	(	PUNCT
ijtc-861	71	71	sixty	sixty	NUM
ijtc-861	71	72	million	million	NUM
ijtc-861	71	73	rupiah	rupiah	NOUN
ijtc-861	71	74	)	)	PUNCT
ijtc-861	71	75	5	5	NUM
ijtc-861	71	76	%	%	NOUN
ijtc-861	71	77	(	(	PUNCT
ijtc-861	71	78	five	five	NUM
ijtc-861	71	79	percent	percent	NOUN
ijtc-861	71	80	)	)	PUNCT
ijtc-861	71	81	above	above	ADP
ijtc-861	71	82	idr	idr	PROPN
ijtc-861	71	83	60,000,000.00	60,000,000.00	NUM
ijtc-861	71	84	(	(	PUNCT
ijtc-861	71	85	sixty	sixty	NUM
ijtc-861	71	86	million	million	NUM
ijtc-861	71	87	rupiah	rupiah	NOUN
ijtc-861	71	88	)	)	PUNCT
ijtc-861	71	89	up	up	ADP
ijtc-861	71	90	to	to	PART
ijtc-861	71	91	idr	idr	VERB
ijtc-861	71	92	250,000,000.00	250,000,000.00	NUM
ijtc-861	71	93	(	(	PUNCT
ijtc-861	71	94	two	two	NUM
ijtc-861	71	95	hundred	hundred	NUM
ijtc-861	71	96	and	and	CCONJ
ijtc-861	71	97	fifty	fifty	NUM
ijtc-861	71	98	million	million	NUM
ijtc-861	71	99	rupiah	rupiah	NOUN
ijtc-861	71	100	)	)	PUNCT
ijtc-861	71	101	15	15	NUM
ijtc-861	71	102	%	%	NOUN
ijtc-861	71	103	(	(	PUNCT
ijtc-861	71	104	fifteen	fifteen	NUM
ijtc-861	71	105	percent	percent	NOUN
ijtc-861	71	106	)	)	PUNCT
ijtc-861	71	107	above	above	ADP
ijtc-861	71	108	idr	idr	VERB
ijtc-861	71	109	250,000,000.00	250,000,000.00	NUM
ijtc-861	71	110	(	(	PUNCT
ijtc-861	71	111	two	two	NUM
ijtc-861	71	112	hundred	hundred	NUM
ijtc-861	71	113	and	and	CCONJ
ijtc-861	71	114	fifty	fifty	NUM
ijtc-861	71	115	million	million	NUM
ijtc-861	71	116	rupiah	rupiah	NOUN
ijtc-861	71	117	)	)	PUNCT
ijtc-861	71	118	up	up	ADP
ijtc-861	71	119	to	to	PART
ijtc-861	71	120	idr	idr	VERB
ijtc-861	71	121	500,000,000.00	500,000,000.00	NUM
ijtc-861	71	122	(	(	PUNCT
ijtc-861	71	123	five	five	NUM
ijtc-861	71	124	hundred	hundred	NUM
ijtc-861	71	125	million	million	NUM
ijtc-861	71	126	rupiah	rupiah	NOUN
ijtc-861	71	127	)	)	PUNCT
ijtc-861	71	128	25	25	NUM
ijtc-861	71	129	%	%	NOUN
ijtc-861	71	130	(	(	PUNCT
ijtc-861	71	131	twenty	twenty	NUM
ijtc-861	71	132	five	five	NUM
ijtc-861	71	133	percent	percent	NOUN
ijtc-861	71	134	)	)	PUNCT
ijtc-861	71	135	above	above	ADP
ijtc-861	71	136	idr	idr	VERB
ijtc-861	71	137	500,000,000.00	500,000,000.00	NUM
ijtc-861	71	138	(	(	PUNCT
ijtc-861	71	139	five	five	NUM
ijtc-861	71	140	hundred	hundred	NUM
ijtc-861	71	141	million	million	NUM
ijtc-861	71	142	rupiah	rupiah	NOUN
ijtc-861	71	143	)	)	PUNCT
ijtc-861	71	144	up	up	ADP
ijtc-861	71	145	to	to	PART
ijtc-861	71	146	idr	idr	VERB
ijtc-861	71	147	5,000,000,000.00	5,000,000,000.00	NUM
ijtc-861	71	148	(	(	PUNCT
ijtc-861	71	149	five	five	NUM
ijtc-861	71	150	billion	billion	NUM
ijtc-861	71	151	rupiah	rupiah	NOUN
ijtc-861	71	152	)	)	PUNCT
ijtc-861	71	153	30	30	NUM
ijtc-861	71	154	%	%	NOUN
ijtc-861	71	155	(	(	PUNCT
ijtc-861	71	156	thirty	thirty	NUM
ijtc-861	71	157	percent	percent	NOUN
ijtc-861	71	158	)	)	PUNCT
ijtc-861	71	159	above	above	ADP
ijtc-861	71	160	idr	idr	PROPN
ijtc-861	71	161	5,000,000,000.00	5,000,000,000.00	NUM
ijtc-861	71	162	(	(	PUNCT
ijtc-861	71	163	five	five	NUM
ijtc-861	71	164	billion	billion	NUM
ijtc-861	71	165	rupiah	rupiah	NOUN
ijtc-861	71	166	)	)	PUNCT
ijtc-861	71	167	35	35	NUM
ijtc-861	71	168	%	%	NOUN
ijtc-861	71	169	(	(	PUNCT
ijtc-861	71	170	thirty	thirty	NUM
ijtc-861	71	171	five	five	NUM
ijtc-861	71	172	percent	percent	NOUN
ijtc-861	71	173	)	)	PUNCT
ijtc-861	71	174	source	source	NOUN
ijtc-861	71	175	:	:	PUNCT
ijtc-861	71	176	law	law	NOUN
ijtc-861	71	177	number	number	NOUN
ijtc-861	71	178	7	7	NUM
ijtc-861	71	179	of	of	ADP
ijtc-861	71	180	2021	2021	NUM
ijtc-861	71	181	the	the	DET
ijtc-861	71	182	latest	late	ADJ
ijtc-861	71	183	tax	tax	NOUN
ijtc-861	71	184	law	law	NOUN
ijtc-861	71	185	which	which	PRON
ijtc-861	71	186	regulates	regulate	VERB
ijtc-861	71	187	personal	personal	ADJ
ijtc-861	71	188	income	income	NOUN
ijtc-861	71	189	tax	tax	NOUN
ijtc-861	71	190	rates	rate	NOUN
ijtc-861	71	191	or	or	CCONJ
ijtc-861	71	192	article	article	NOUN
ijtc-861	71	193	21	21	NUM
ijtc-861	71	194	income	income	NOUN
ijtc-861	71	195	tax	tax	NOUN
ijtc-861	71	196	rates	rate	NOUN
ijtc-861	71	197	is	be	AUX
ijtc-861	71	198	a	a	DET
ijtc-861	71	199	revision	revision	NOUN
ijtc-861	71	200	of	of	ADP
ijtc-861	71	201	the	the	DET
ijtc-861	71	202	income	income	NOUN
ijtc-861	71	203	tax	tax	NOUN
ijtc-861	71	204	law	law	NOUN
ijtc-861	71	205	that	that	PRON
ijtc-861	71	206	is	be	AUX
ijtc-861	71	207	uu	uu	ADJ
ijtc-861	71	208	no	no	INTJ
ijtc-861	71	209	.	.	NOUN
ijtc-861	71	210	36	36	NUM
ijtc-861	71	211	of	of	ADP
ijtc-861	71	212	2008	2008	NUM
ijtc-861	71	213	in	in	ADP
ijtc-861	71	214	the	the	DET
ijtc-861	71	215	hpp	hpp	PROPN
ijtc-861	71	216	law	law	NOUN
ijtc-861	71	217	,	,	PUNCT
ijtc-861	71	218	namely	namely	ADV
ijtc-861	71	219	law	law	NOUN
ijtc-861	71	220	number	number	NOUN
ijtc-861	71	221	7	7	NUM
ijtc-861	71	222	of	of	ADP
ijtc-861	71	223	2021	2021	NUM
ijtc-861	71	224	.	.	PUNCT
ijtc-861	72	1	changes	change	NOUN
ijtc-861	72	2	in	in	ADP
ijtc-861	72	3	pkp	pkp	PROPN
ijtc-861	72	4	rates	rate	NOUN
ijtc-861	72	5	and	and	CCONJ
ijtc-861	72	6	layers	layer	NOUN
ijtc-861	72	7	of	of	ADP
ijtc-861	72	8	pkp	pkp	PROPN
ijtc-861	72	9	on	on	ADP
ijtc-861	72	10	personal	personal	ADJ
ijtc-861	72	11	income	income	NOUN
ijtc-861	72	12	tax	tax	NOUN
ijtc-861	72	13	in	in	ADP
ijtc-861	72	14	the	the	DET
ijtc-861	72	15	hpp	hpp	PROPN
ijtc-861	72	16	law	law	NOUN
ijtc-861	72	17	can	can	AUX
ijtc-861	72	18	calculate	calculate	VERB
ijtc-861	72	19	personal	personal	ADJ
ijtc-861	72	20	income	income	NOUN
ijtc-861	72	21	tax	tax	NOUN
ijtc-861	72	22	article	article	NOUN
ijtc-861	72	23	21	21	NUM
ijtc-861	72	24	is	be	AUX
ijtc-861	72	25	lower	low	ADJ
ijtc-861	72	26	compared	compare	VERB
ijtc-861	72	27	to	to	ADP
ijtc-861	72	28	when	when	SCONJ
ijtc-861	72	29	it	it	PRON
ijtc-861	72	30	was	be	AUX
ijtc-861	72	31	still	still	ADV
ijtc-861	72	32	using	use	VERB
ijtc-861	72	33	calculations	calculation	NOUN
ijtc-861	72	34	according	accord	VERB
ijtc-861	72	35	to	to	ADP
ijtc-861	72	36	the	the	DET
ijtc-861	72	37	personal	personal	ADJ
ijtc-861	72	38	income	income	NOUN
ijtc-861	72	39	tax	tax	NOUN
ijtc-861	72	40	rate	rate	NOUN
ijtc-861	72	41	in	in	ADP
ijtc-861	72	42	the	the	DET
ijtc-861	72	43	income	income	NOUN
ijtc-861	72	44	tax	tax	NOUN
ijtc-861	72	45	law	law	NOUN
ijtc-861	72	46	.	.	PUNCT
ijtc-861	73	1	judging	judge	VERB
ijtc-861	73	2	from	from	ADP
ijtc-861	73	3	the	the	DET
ijtc-861	73	4	latest	late	ADJ
ijtc-861	73	5	tax	tax	NOUN
ijtc-861	73	6	law	law	NOUN
ijtc-861	73	7	,	,	PUNCT
ijtc-861	73	8	there	there	PRON
ijtc-861	73	9	has	have	AUX
ijtc-861	73	10	been	be	AUX
ijtc-861	73	11	a	a	DET
ijtc-861	73	12	change	change	NOUN
ijtc-861	73	13	in	in	ADP
ijtc-861	73	14	the	the	DET
ijtc-861	73	15	first	first	ADJ
ijtc-861	73	16	layer	layer	NOUN
ijtc-861	73	17	,	,	PUNCT
ijtc-861	73	18	namely	namely	ADV
ijtc-861	73	19	the	the	DET
ijtc-861	73	20	previous	previous	ADJ
ijtc-861	73	21	provision	provision	NOUN
ijtc-861	73	22	was	be	AUX
ijtc-861	73	23	up	up	ADP
ijtc-861	73	24	to	to	ADP
ijtc-861	73	25	rp	rp	NOUN
ijtc-861	73	26	.	.	PROPN
ijtc-861	74	1	50,000,000.00	50,000,000.00	NUM
ijtc-861	74	2	(	(	PUNCT
ijtc-861	74	3	fifty	fifty	NUM
ijtc-861	74	4	million	million	NUM
ijtc-861	74	5	rupiah	rupiah	NOUN
ijtc-861	74	6	)	)	PUNCT
ijtc-861	74	7	changed	change	VERB
ijtc-861	74	8	to	to	ADP
ijtc-861	74	9	rp	rp	NOUN
ijtc-861	74	10	.	.	PUNCT
ijtc-861	75	1	60,000,000.00	60,000,000.00	NUM
ijtc-861	75	2	(	(	PUNCT
ijtc-861	75	3	sixty	sixty	NUM
ijtc-861	75	4	million	million	NUM
ijtc-861	75	5	rupiah	rupiah	NOUN
ijtc-861	75	6	)	)	PUNCT
ijtc-861	75	7	.	.	PUNCT
ijtc-861	76	1	that	that	PRON
ijtc-861	76	2	is	be	AUX
ijtc-861	76	3	,	,	PUNCT
ijtc-861	76	4	this	this	PRON
ijtc-861	76	5	is	be	AUX
ijtc-861	76	6	a	a	DET
ijtc-861	76	7	relief	relief	NOUN
ijtc-861	76	8	given	give	VERB
ijtc-861	76	9	to	to	ADP
ijtc-861	76	10	the	the	DET
ijtc-861	76	11	community	community	NOUN
ijtc-861	76	12	.	.	PUNCT
ijtc-861	77	1	if	if	SCONJ
ijtc-861	77	2	people	people	NOUN
ijtc-861	77	3	have	have	VERB
ijtc-861	77	4	a	a	DET
ijtc-861	77	5	year	year	NOUN
ijtc-861	77	6	's	's	PART
ijtc-861	77	7	income	income	NOUN
ijtc-861	77	8	,	,	PUNCT
ijtc-861	77	9	after	after	ADP
ijtc-861	77	10	deducting	deduct	VERB
ijtc-861	77	11	ptkp	ptkp	NOUN
ijtc-861	77	12	,	,	PUNCT
ijtc-861	77	13	less	less	ADJ
ijtc-861	77	14	than	than	ADP
ijtc-861	77	15	rp	rp	NOUN
ijtc-861	77	16	.	.	PROPN
ijtc-861	78	1	60,000,000.00	60,000,000.00	NUM
ijtc-861	78	2	(	(	PUNCT
ijtc-861	78	3	sixty	sixty	NUM
ijtc-861	78	4	million	million	NUM
ijtc-861	78	5	rupiahs	rupiah	NOUN
ijtc-861	78	6	)	)	PUNCT
ijtc-861	78	7	,	,	PUNCT
ijtc-861	78	8	for	for	ADP
ijtc-861	78	9	example	example	NOUN
ijtc-861	78	10	rp	rp	NOUN
ijtc-861	78	11	.	.	PROPN
ijtc-861	78	12	59,000,000.00	59,000,000.00	NUM
ijtc-861	78	13	,	,	PUNCT
ijtc-861	78	14	according	accord	VERB
ijtc-861	78	15	to	to	ADP
ijtc-861	78	16	this	this	DET
ijtc-861	78	17	new	new	ADJ
ijtc-861	78	18	provision	provision	NOUN
ijtc-861	78	19	,	,	PUNCT
ijtc-861	78	20	a	a	DET
ijtc-861	78	21	rate	rate	NOUN
ijtc-861	78	22	of	of	ADP
ijtc-861	78	23	only	only	ADV
ijtc-861	78	24	5	5	NUM
ijtc-861	78	25	%	%	NOUN
ijtc-861	78	26	is	be	AUX
ijtc-861	78	27	imposed	impose	VERB
ijtc-861	78	28	.	.	PUNCT
ijtc-861	79	1	tax	tax	NOUN
ijtc-861	79	2	return	return	NOUN
ijtc-861	79	3	(	(	PUNCT
ijtc-861	79	4	spt	spt	NOUN
ijtc-861	79	5	)	)	PUNCT
ijtc-861	79	6	is	be	AUX
ijtc-861	79	7	a	a	DET
ijtc-861	79	8	letter	letter	NOUN
ijtc-861	79	9	used	use	VERB
ijtc-861	79	10	by	by	ADP
ijtc-861	79	11	taxpayers	taxpayer	NOUN
ijtc-861	79	12	to	to	PART
ijtc-861	79	13	report	report	VERB
ijtc-861	79	14	the	the	DET
ijtc-861	79	15	calculation	calculation	NOUN
ijtc-861	79	16	and/or	and/or	CCONJ
ijtc-861	79	17	payment	payment	NOUN
ijtc-861	79	18	of	of	ADP
ijtc-861	79	19	taxes	taxis	NOUN
ijtc-861	79	20	,	,	PUNCT
ijtc-861	79	21	tax	tax	NOUN
ijtc-861	79	22	objects	object	NOUN
ijtc-861	79	23	and/or	and/or	CCONJ
ijtc-861	79	24	non	non	ADJ
ijtc-861	79	25	-	-	ADJ
ijtc-861	79	26	tax	tax	ADJ
ijtc-861	79	27	objects	object	NOUN
ijtc-861	79	28	and/or	and/or	CCONJ
ijtc-861	79	29	assets	asset	NOUN
ijtc-861	79	30	and	and	CCONJ
ijtc-861	79	31	obligations	obligation	NOUN
ijtc-861	79	32	by	by	ADP
ijtc-861	79	33	the	the	DET
ijtc-861	79	34	provisions	provision	NOUN
ijtc-861	79	35	of	of	ADP
ijtc-861	79	36	the	the	DET
ijtc-861	79	37	tax	tax	NOUN
ijtc-861	79	38	laws	law	NOUN
ijtc-861	79	39	and	and	CCONJ
ijtc-861	79	40	regulations	regulation	NOUN
ijtc-861	79	41	(	(	PUNCT
ijtc-861	79	42	mardiasmo	mardiasmo	NOUN
ijtc-861	79	43	2016	2016	NUM
ijtc-861	79	44	)	)	PUNCT
ijtc-861	79	45	.	.	PUNCT
ijtc-861	80	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	80	2	https://www.pajakku.com/tax-guide/7654/uu/36%20tahun%202008	https://www.pajakku.com/tax-guide/7654/uu/36%20tahun%202008	PROPN
ijtc-861	80	3	the	the	DET
ijtc-861	80	4	effect	effect	NOUN
ijtc-861	80	5	of	of	ADP
ijtc-861	80	6	changes	change	NOUN
ijtc-861	80	7	in	in	ADP
ijtc-861	80	8	layers	layer	NOUN
ijtc-861	80	9	of	of	ADP
ijtc-861	80	10	taxable	taxable	ADJ
ijtc-861	80	11	income	income	NOUN
ijtc-861	80	12	article	article	NOUN
ijtc-861	80	13	17	17	NUM
ijtc-861	80	14	of	of	ADP
ijtc-861	80	15	the	the	DET
ijtc-861	80	16	law	law	NOUN
ijtc-861	80	17	on	on	ADP
ijtc-861	80	18	cost	cost	NOUN
ijtc-861	80	19	of	of	ADP
ijtc-861	80	20	goods	good	NOUN
ijtc-861	80	21	sold	sell	VERB
ijtc-861	80	22	,	,	PUNCT
ijtc-861	80	23	reporting	reporting	NOUN
ijtc-861	80	24	of	of	ADP
ijtc-861	80	25	individual	individual	ADJ
ijtc-861	80	26	tax	tax	NOUN
ijtc-861	80	27	returns	return	NOUN
ijtc-861	80	28	and	and	CCONJ
ijtc-861	80	29	taxpayer	taxpayer	NOUN
ijtc-861	80	30	awareness	awareness	NOUN
ijtc-861	80	31	of	of	ADP
ijtc-861	80	32	income	income	NOUN
ijtc-861	80	33	tax	tax	NOUN
ijtc-861	80	34	receipt	receipt	NOUN
ijtc-861	80	35	at	at	ADP
ijtc-861	80	36	the	the	DET
ijtc-861	80	37	pratama	pratama	NOUN
ijtc-861	80	38	sawah	sawah	NOUN
ijtc-861	80	39	besar	besar	PROPN
ijtc-861	80	40	one	one	NUM
ijtc-861	80	41	tax	tax	NOUN
ijtc-861	80	42	service	service	NOUN
ijtc-861	80	43	office	office	NOUN
ijtc-861	80	44	rulandari	rulandari	NOUN
ijtc-861	80	45	&	&	CCONJ
ijtc-861	80	46	rahmayani	rahmayani	NOUN
ijtc-861	80	47	412	412	NUM
ijtc-861	80	48	|	|	ADV
ijtc-861	80	49	ilomata	ilomata	PROPN
ijtc-861	80	50	international	international	ADJ
ijtc-861	80	51	journal	journal	NOUN
ijtc-861	80	52	of	of	ADP
ijtc-861	80	53	tax	tax	PROPN
ijtc-861	80	54	&	&	CCONJ
ijtc-861	80	55	accounting	accounting	PROPN
ijtc-861	80	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	80	57	notification	notification	NOUN
ijtc-861	80	58	letter	letter	NOUN
ijtc-861	80	59	(	(	PUNCT
ijtc-861	80	60	spt	spt	PROPN
ijtc-861	80	61	)	)	PUNCT
ijtc-861	80	62	is	be	AUX
ijtc-861	80	63	a	a	DET
ijtc-861	80	64	letter	letter	NOUN
ijtc-861	80	65	used	use	VERB
ijtc-861	80	66	by	by	ADP
ijtc-861	80	67	taxpayers	taxpayer	NOUN
ijtc-861	80	68	to	to	PART
ijtc-861	80	69	report	report	VERB
ijtc-861	80	70	the	the	DET
ijtc-861	80	71	calculation	calculation	NOUN
ijtc-861	80	72	and	and	CCONJ
ijtc-861	80	73	payment	payment	NOUN
ijtc-861	80	74	of	of	ADP
ijtc-861	80	75	tax	tax	NOUN
ijtc-861	80	76	owed	owe	VERB
ijtc-861	80	77	according	accord	VERB
ijtc-861	80	78	to	to	ADP
ijtc-861	80	79	the	the	DET
ijtc-861	80	80	provisions	provision	NOUN
ijtc-861	80	81	of	of	ADP
ijtc-861	80	82	the	the	DET
ijtc-861	80	83	tax	tax	NOUN
ijtc-861	80	84	laws	law	NOUN
ijtc-861	80	85	and	and	CCONJ
ijtc-861	80	86	regulations	regulation	NOUN
ijtc-861	80	87	(	(	PUNCT
ijtc-861	80	88	lazarus	lazarus	PROPN
ijtc-861	80	89	ramandey	ramandey	PROPN
ijtc-861	80	90	:	:	PUNCT
ijtc-861	80	91	2020	2020	NUM
ijtc-861	80	92	)	)	PUNCT
ijtc-861	80	93	.	.	PUNCT
ijtc-861	81	1	the	the	DET
ijtc-861	81	2	deadline	deadline	NOUN
ijtc-861	81	3	for	for	ADP
ijtc-861	81	4	submitting	submit	VERB
ijtc-861	81	5	a	a	DET
ijtc-861	81	6	notification	notification	NOUN
ijtc-861	81	7	letter	letter	NOUN
ijtc-861	81	8	(	(	PUNCT
ijtc-861	81	9	spt	spt	PROPN
ijtc-861	81	10	)	)	PUNCT
ijtc-861	81	11	in	in	ADP
ijtc-861	81	12	article	article	NOUN
ijtc-861	81	13	3	3	NUM
ijtc-861	81	14	paragraph	paragraph	NOUN
ijtc-861	81	15	3	3	NUM
ijtc-861	81	16	of	of	ADP
ijtc-861	81	17	the	the	DET
ijtc-861	81	18	kup	kup	PROPN
ijtc-861	81	19	law	law	NOUN
ijtc-861	81	20	is	be	AUX
ijtc-861	81	21	set	set	VERB
ijtc-861	81	22	as	as	SCONJ
ijtc-861	81	23	follows	follow	VERB
ijtc-861	81	24	:	:	PUNCT
ijtc-861	81	25	1	1	X
ijtc-861	81	26	)	)	PUNCT
ijtc-861	81	27	periodic	periodic	ADJ
ijtc-861	81	28	spt	spt	NOUN
ijtc-861	81	29	,	,	PUNCT
ijtc-861	81	30	no	no	ADV
ijtc-861	81	31	later	later	ADV
ijtc-861	81	32	than	than	ADP
ijtc-861	81	33	20	20	NUM
ijtc-861	81	34	(	(	PUNCT
ijtc-861	81	35	twenty	twenty	NUM
ijtc-861	81	36	)	)	PUNCT
ijtc-861	81	37	days	day	NOUN
ijtc-861	81	38	after	after	ADP
ijtc-861	81	39	the	the	DET
ijtc-861	81	40	endtax	endtax	NOUN
ijtc-861	81	41	period	period	NOUN
ijtc-861	81	42	,	,	PUNCT
ijtc-861	81	43	2	2	X
ijtc-861	81	44	)	)	PUNCT
ijtc-861	81	45	annual	annual	ADJ
ijtc-861	81	46	spt	spt	PROPN
ijtc-861	81	47	pph	pph	PROPN
ijtc-861	81	48	individual	individual	PROPN
ijtc-861	81	49	taxpayers	taxpayer	NOUN
ijtc-861	81	50	no	no	ADV
ijtc-861	81	51	later	later	ADV
ijtc-861	81	52	than	than	ADP
ijtc-861	81	53	3	3	NUM
ijtc-861	81	54	months	month	NOUN
ijtc-861	81	55	after	after	ADP
ijtc-861	81	56	the	the	DET
ijtc-861	81	57	end	end	NOUN
ijtc-861	81	58	of	of	ADP
ijtc-861	81	59	the	the	DET
ijtc-861	81	60	tax	tax	NOUN
ijtc-861	81	61	year	year	NOUN
ijtc-861	81	62	,	,	PUNCT
ijtc-861	81	63	3	3	X
ijtc-861	81	64	)	)	PUNCT
ijtc-861	81	65	annual	annual	ADJ
ijtc-861	81	66	spt	spt	PROPN
ijtc-861	81	67	pph	pph	PROPN
ijtc-861	81	68	corporate	corporate	PROPN
ijtc-861	81	69	taxpayer	taxpayer	NOUN
ijtc-861	81	70	,	,	PUNCT
ijtc-861	81	71	no	no	ADV
ijtc-861	81	72	later	later	ADV
ijtc-861	81	73	than	than	ADP
ijtc-861	81	74	4	4	NUM
ijtc-861	81	75	months	month	NOUN
ijtc-861	81	76	after	after	ADP
ijtc-861	81	77	the	the	DET
ijtc-861	81	78	end	end	NOUN
ijtc-861	81	79	of	of	ADP
ijtc-861	81	80	the	the	DET
ijtc-861	81	81	tax	tax	NOUN
ijtc-861	81	82	year	year	NOUN
ijtc-861	81	83	.	.	PUNCT
ijtc-861	82	1	according	accord	VERB
ijtc-861	82	2	to	to	ADP
ijtc-861	82	3	muliari	muliari	PROPN
ijtc-861	82	4	in	in	ADP
ijtc-861	82	5	astana	astana	PROPN
ijtc-861	82	6	&	&	CCONJ
ijtc-861	82	7	merkusiwati	merkusiwati	PROPN
ijtc-861	82	8	(	(	PUNCT
ijtc-861	82	9	2017	2017	NUM
ijtc-861	82	10	)	)	PUNCT
ijtc-861	82	11	,	,	PUNCT
ijtc-861	82	12	"	"	PUNCT
ijtc-861	82	13	taxpayer	taxpayer	NOUN
ijtc-861	82	14	awareness	awareness	NOUN
ijtc-861	82	15	is	be	AUX
ijtc-861	82	16	a	a	DET
ijtc-861	82	17	person	person	NOUN
ijtc-861	82	18	's	's	PART
ijtc-861	82	19	good	good	ADJ
ijtc-861	82	20	faith	faith	NOUN
ijtc-861	82	21	to	to	PART
ijtc-861	82	22	fulfill	fulfill	VERB
ijtc-861	82	23	the	the	DET
ijtc-861	82	24	obligation	obligation	NOUN
ijtc-861	82	25	to	to	PART
ijtc-861	82	26	pay	pay	VERB
ijtc-861	82	27	taxes	taxis	NOUN
ijtc-861	82	28	voluntarily	voluntarily	ADV
ijtc-861	82	29	.	.	PUNCT
ijtc-861	82	30	"	"	PUNCT
ijtc-861	83	1	according	accord	VERB
ijtc-861	83	2	to	to	ADP
ijtc-861	83	3	safri	safri	ADJ
ijtc-861	83	4	nurmantu	nurmantu	NOUN
ijtc-861	83	5	quoted	quote	VERB
ijtc-861	83	6	by	by	ADP
ijtc-861	83	7	ony	ony	NOUN
ijtc-861	83	8	and	and	CCONJ
ijtc-861	83	9	gartina	gartina	PROPN
ijtc-861	83	10	(	(	PUNCT
ijtc-861	83	11	2015	2015	NUM
ijtc-861	83	12	)	)	PUNCT
ijtc-861	83	13	states	state	VERB
ijtc-861	83	14	that	that	SCONJ
ijtc-861	83	15	"	"	PUNCT
ijtc-861	83	16	the	the	DET
ijtc-861	83	17	definition	definition	NOUN
ijtc-861	83	18	of	of	ADP
ijtc-861	83	19	taxpayer	taxpayer	NOUN
ijtc-861	83	20	awareness	awareness	NOUN
ijtc-861	83	21	is	be	AUX
ijtc-861	83	22	the	the	DET
ijtc-861	83	23	awareness	awareness	NOUN
ijtc-861	83	24	of	of	ADP
ijtc-861	83	25	the	the	DET
ijtc-861	83	26	taxpayer	taxpayer	NOUN
ijtc-861	83	27	stating	state	VERB
ijtc-861	83	28	a	a	DET
ijtc-861	83	29	positive	positive	ADJ
ijtc-861	83	30	assessment	assessment	NOUN
ijtc-861	83	31	of	of	ADP
ijtc-861	83	32	the	the	DET
ijtc-861	83	33	taxpayer	taxpayer	NOUN
ijtc-861	83	34	community	community	NOUN
ijtc-861	83	35	on	on	ADP
ijtc-861	83	36	the	the	DET
ijtc-861	83	37	implementation	implementation	NOUN
ijtc-861	83	38	of	of	ADP
ijtc-861	83	39	state	state	NOUN
ijtc-861	83	40	functions	function	NOUN
ijtc-861	83	41	by	by	ADP
ijtc-861	83	42	the	the	DET
ijtc-861	83	43	government	government	NOUN
ijtc-861	83	44	will	will	AUX
ijtc-861	83	45	move	move	VERB
ijtc-861	83	46	the	the	DET
ijtc-861	83	47	public	public	NOUN
ijtc-861	83	48	to	to	PART
ijtc-861	83	49	fulfill	fulfill	VERB
ijtc-861	83	50	their	their	PRON
ijtc-861	83	51	obligations	obligation	NOUN
ijtc-861	83	52	to	to	PART
ijtc-861	83	53	pay	pay	VERB
ijtc-861	83	54	taxes	taxis	NOUN
ijtc-861	83	55	.	.	PUNCT
ijtc-861	83	56	"	"	PUNCT
ijtc-861	84	1	according	accord	VERB
ijtc-861	84	2	to	to	ADP
ijtc-861	84	3	siti	siti	PROPN
ijtc-861	84	4	kurnia	kurnia	PROPN
ijtc-861	84	5	rahayu	rahayu	PROPN
ijtc-861	84	6	(	(	PUNCT
ijtc-861	84	7	2017	2017	NUM
ijtc-861	84	8	)	)	PUNCT
ijtc-861	84	9	states	state	VERB
ijtc-861	84	10	that	that	SCONJ
ijtc-861	84	11	:	:	PUNCT
ijtc-861	84	12	"	"	PUNCT
ijtc-861	84	13	taxpayer	taxpayer	NOUN
ijtc-861	84	14	awareness	awareness	NOUN
ijtc-861	84	15	is	be	AUX
ijtc-861	84	16	a	a	DET
ijtc-861	84	17	condition	condition	NOUN
ijtc-861	84	18	in	in	ADP
ijtc-861	84	19	which	which	PRON
ijtc-861	84	20	taxpayers	taxpayer	NOUN
ijtc-861	84	21	understand	understand	VERB
ijtc-861	84	22	and	and	CCONJ
ijtc-861	84	23	understand	understand	VERB
ijtc-861	84	24	the	the	DET
ijtc-861	84	25	meaning	meaning	NOUN
ijtc-861	84	26	,	,	PUNCT
ijtc-861	84	27	function	function	NOUN
ijtc-861	84	28	and	and	CCONJ
ijtc-861	84	29	purpose	purpose	NOUN
ijtc-861	84	30	of	of	ADP
ijtc-861	84	31	paying	pay	VERB
ijtc-861	84	32	taxes	taxis	NOUN
ijtc-861	84	33	to	to	ADP
ijtc-861	84	34	the	the	DET
ijtc-861	84	35	state	state	NOUN
ijtc-861	84	36	.	.	PUNCT
ijtc-861	85	1	taxpayers	taxpayer	NOUN
ijtc-861	85	2	are	be	AUX
ijtc-861	85	3	required	require	VERB
ijtc-861	85	4	to	to	PART
ijtc-861	85	5	pay	pay	VERB
ijtc-861	85	6	and	and	CCONJ
ijtc-861	85	7	report	report	VERB
ijtc-861	85	8	taxes	taxis	NOUN
ijtc-861	85	9	related	relate	VERB
ijtc-861	85	10	to	to	ADP
ijtc-861	85	11	taxpayer	taxpayer	NOUN
ijtc-861	85	12	obligations	obligation	NOUN
ijtc-861	85	13	according	accord	VERB
ijtc-861	85	14	to	to	ADP
ijtc-861	85	15	law	law	NOUN
ijtc-861	85	16	number	number	NOUN
ijtc-861	85	17	16	16	NUM
ijtc-861	85	18	of	of	ADP
ijtc-861	85	19	2009	2009	NUM
ijtc-861	85	20	.	.	PUNCT
ijtc-861	85	21	”	"	PUNCT
ijtc-861	86	1	according	accord	VERB
ijtc-861	86	2	to	to	ADP
ijtc-861	86	3	jatmiko	jatmiko	NOUN
ijtc-861	86	4	in	in	ADP
ijtc-861	86	5	setiawan	setiawan	PROPN
ijtc-861	86	6	's	's	PART
ijtc-861	86	7	research	research	NOUN
ijtc-861	86	8	(	(	PUNCT
ijtc-861	86	9	2017	2017	NUM
ijtc-861	86	10	)	)	PUNCT
ijtc-861	86	11	,	,	PUNCT
ijtc-861	86	12	"	"	PUNCT
ijtc-861	86	13	taxpayer	taxpayer	NOUN
ijtc-861	86	14	awareness	awareness	NOUN
ijtc-861	86	15	of	of	ADP
ijtc-861	86	16	the	the	DET
ijtc-861	86	17	function	function	NOUN
ijtc-861	86	18	of	of	ADP
ijtc-861	86	19	tax	tax	NOUN
ijtc-861	86	20	as	as	ADP
ijtc-861	86	21	state	state	NOUN
ijtc-861	86	22	financing	financing	NOUN
ijtc-861	86	23	is	be	AUX
ijtc-861	86	24	urgently	urgently	ADV
ijtc-861	86	25	needed	need	VERB
ijtc-861	86	26	to	to	PART
ijtc-861	86	27	increase	increase	VERB
ijtc-861	86	28	taxpayer	taxpayer	NOUN
ijtc-861	86	29	compliance	compliance	NOUN
ijtc-861	86	30	,	,	PUNCT
ijtc-861	86	31	so	so	SCONJ
ijtc-861	86	32	that	that	SCONJ
ijtc-861	86	33	the	the	DET
ijtc-861	86	34	problem	problem	NOUN
ijtc-861	86	35	of	of	ADP
ijtc-861	86	36	taxpayer	taxpayer	NOUN
ijtc-861	86	37	awareness	awareness	NOUN
ijtc-861	86	38	is	be	AUX
ijtc-861	86	39	an	an	DET
ijtc-861	86	40	issue	issue	NOUN
ijtc-861	86	41	that	that	PRON
ijtc-861	86	42	is	be	AUX
ijtc-861	86	43	quite	quite	ADV
ijtc-861	86	44	important	important	ADJ
ijtc-861	86	45	to	to	PART
ijtc-861	86	46	pay	pay	VERB
ijtc-861	86	47	attention	attention	NOUN
ijtc-861	86	48	to	to	ADP
ijtc-861	86	49	.	.	PUNCT
ijtc-861	86	50	"	"	PUNCT
ijtc-861	87	1	from	from	ADP
ijtc-861	87	2	the	the	DET
ijtc-861	87	3	two	two	NUM
ijtc-861	87	4	definitions	definition	NOUN
ijtc-861	87	5	above	above	ADV
ijtc-861	87	6	,	,	PUNCT
ijtc-861	87	7	the	the	DET
ijtc-861	87	8	researcher	researcher	NOUN
ijtc-861	87	9	concludes	conclude	VERB
ijtc-861	87	10	that	that	SCONJ
ijtc-861	87	11	taxpayer	taxpayer	NOUN
ijtc-861	87	12	awareness	awareness	NOUN
ijtc-861	87	13	includes	include	VERB
ijtc-861	87	14	a	a	DET
ijtc-861	87	15	person	person	NOUN
ijtc-861	87	16	's	's	PART
ijtc-861	87	17	good	good	ADJ
ijtc-861	87	18	intentions	intention	NOUN
ijtc-861	87	19	because	because	SCONJ
ijtc-861	87	20	he	he	PRON
ijtc-861	87	21	has	have	VERB
ijtc-861	87	22	a	a	DET
ijtc-861	87	23	positive	positive	ADJ
ijtc-861	87	24	view	view	NOUN
ijtc-861	87	25	of	of	ADP
ijtc-861	87	26	the	the	DET
ijtc-861	87	27	implementation	implementation	NOUN
ijtc-861	87	28	of	of	ADP
ijtc-861	87	29	state	state	NOUN
ijtc-861	87	30	functions	function	NOUN
ijtc-861	87	31	and	and	CCONJ
ijtc-861	87	32	has	have	VERB
ijtc-861	87	33	an	an	DET
ijtc-861	87	34	understanding	understanding	NOUN
ijtc-861	87	35	of	of	ADP
ijtc-861	87	36	the	the	DET
ijtc-861	87	37	obligation	obligation	NOUN
ijtc-861	87	38	to	to	PART
ijtc-861	87	39	pay	pay	VERB
ijtc-861	87	40	taxes	taxis	NOUN
ijtc-861	87	41	.	.	PUNCT
ijtc-861	88	1	according	accord	VERB
ijtc-861	88	2	to	to	ADP
ijtc-861	88	3	resa	resa	PROPN
ijtc-861	88	4	wandira	wandira	PROPN
ijtc-861	88	5	(	(	PUNCT
ijtc-861	88	6	2017	2017	NUM
ijtc-861	88	7	)	)	PUNCT
ijtc-861	88	8	,	,	PUNCT
ijtc-861	88	9	"	"	PUNCT
ijtc-861	88	10	income	income	NOUN
ijtc-861	88	11	tax	tax	NOUN
ijtc-861	88	12	receipt	receipt	NOUN
ijtc-861	88	13	as	as	SCONJ
ijtc-861	88	14	stated	state	VERB
ijtc-861	88	15	in	in	ADP
ijtc-861	88	16	law	law	NOUN
ijtc-861	88	17	no	no	INTJ
ijtc-861	88	18	.	.	PROPN
ijtc-861	88	19	36	36	NUM
ijtc-861	88	20	of	of	ADP
ijtc-861	88	21	2008	2008	NUM
ijtc-861	88	22	is	be	AUX
ijtc-861	88	23	revenue	revenue	NOUN
ijtc-861	88	24	sourced	source	VERB
ijtc-861	88	25	from	from	ADP
ijtc-861	88	26	tax	tax	NOUN
ijtc-861	88	27	installments	installment	NOUN
ijtc-861	88	28	in	in	ADP
ijtc-861	88	29	the	the	DET
ijtc-861	88	30	current	current	ADJ
ijtc-861	88	31	year	year	NOUN
ijtc-861	88	32	which	which	PRON
ijtc-861	88	33	has	have	AUX
ijtc-861	88	34	been	be	AUX
ijtc-861	88	35	paid	pay	VERB
ijtc-861	88	36	by	by	ADP
ijtc-861	88	37	the	the	DET
ijtc-861	88	38	taxpayer	taxpayer	NOUN
ijtc-861	88	39	and	and	CCONJ
ijtc-861	88	40	carried	carry	VERB
ijtc-861	88	41	out	out	ADP
ijtc-861	88	42	every	every	DET
ijtc-861	88	43	month	month	NOUN
ijtc-861	88	44	"	"	PUNCT
ijtc-861	88	45	.	.	PUNCT
ijtc-861	89	1	meanwhile	meanwhile	ADV
ijtc-861	89	2	,	,	PUNCT
ijtc-861	89	3	according	accord	VERB
ijtc-861	89	4	to	to	ADP
ijtc-861	89	5	siti	siti	PROPN
ijtc-861	89	6	kurnia	kurnia	PROPN
ijtc-861	89	7	rahayu	rahayu	PROPN
ijtc-861	89	8	(	(	PUNCT
ijtc-861	89	9	2017	2017	NUM
ijtc-861	89	10	)	)	PUNCT
ijtc-861	89	11	,	,	PUNCT
ijtc-861	89	12	"	"	PUNCT
ijtc-861	89	13	tax	tax	NOUN
ijtc-861	89	14	revenue	revenue	NOUN
ijtc-861	89	15	is	be	AUX
ijtc-861	89	16	a	a	DET
ijtc-861	89	17	tax	tax	NOUN
ijtc-861	89	18	collected	collect	VERB
ijtc-861	89	19	which	which	PRON
ijtc-861	89	20	is	be	AUX
ijtc-861	89	21	grouped	group	VERB
ijtc-861	89	22	into	into	ADP
ijtc-861	89	23	central	central	ADJ
ijtc-861	89	24	taxes	taxis	NOUN
ijtc-861	89	25	,	,	PUNCT
ijtc-861	89	26	customs	custom	NOUN
ijtc-861	89	27	and	and	CCONJ
ijtc-861	89	28	excise	excise	NOUN
ijtc-861	89	29	,	,	PUNCT
ijtc-861	89	30	regional	regional	ADJ
ijtc-861	89	31	taxes	taxis	NOUN
ijtc-861	89	32	,	,	PUNCT
ijtc-861	89	33	as	as	ADV
ijtc-861	89	34	well	well	ADV
ijtc-861	89	35	as	as	ADP
ijtc-861	89	36	regional	regional	ADJ
ijtc-861	89	37	levies	levy	NOUN
ijtc-861	89	38	and	and	CCONJ
ijtc-861	89	39	other	other	ADJ
ijtc-861	89	40	non	non	ADJ
ijtc-861	89	41	-	-	ADJ
ijtc-861	89	42	tax	tax	ADJ
ijtc-861	89	43	revenues	revenue	NOUN
ijtc-861	89	44	.	.	PUNCT
ijtc-861	89	45	"	"	PUNCT
ijtc-861	90	1	the	the	DET
ijtc-861	90	2	sources	source	NOUN
ijtc-861	90	3	of	of	ADP
ijtc-861	90	4	tax	tax	NOUN
ijtc-861	90	5	revenue	revenue	NOUN
ijtc-861	90	6	include	include	VERB
ijtc-861	90	7	:	:	PUNCT
ijtc-861	90	8	1	1	X
ijtc-861	90	9	)	)	PUNCT
ijtc-861	90	10	income	income	NOUN
ijtc-861	90	11	tax	tax	NOUN
ijtc-861	90	12	(	(	PUNCT
ijtc-861	90	13	pph	pph	PROPN
ijtc-861	90	14	)	)	PUNCT
ijtc-861	90	15	2	2	NUM
ijtc-861	90	16	)	)	PUNCT
ijtc-861	90	17	value	value	NOUN
ijtc-861	90	18	added	add	VERB
ijtc-861	90	19	tax	tax	NOUN
ijtc-861	90	20	(	(	PUNCT
ijtc-861	90	21	vat	vat	NOUN
ijtc-861	90	22	)	)	PUNCT
ijtc-861	90	23	3	3	NUM
ijtc-861	90	24	)	)	PUNCT
ijtc-861	90	25	sales	sale	NOUN
ijtc-861	90	26	tax	tax	NOUN
ijtc-861	90	27	on	on	ADP
ijtc-861	90	28	luxury	luxury	NOUN
ijtc-861	90	29	goods	good	NOUN
ijtc-861	90	30	(	(	PUNCT
ijtc-861	90	31	ppnbm	ppnbm	ADV
ijtc-861	90	32	)	)	PUNCT
ijtc-861	90	33	4	4	NUM
ijtc-861	90	34	)	)	PUNCT
ijtc-861	90	35	property	property	NOUN
ijtc-861	90	36	tax	tax	NOUN
ijtc-861	90	37	5	5	NUM
ijtc-861	90	38	)	)	PUNCT
ijtc-861	90	39	international	international	ADJ
ijtc-861	90	40	trade	trade	NOUN
ijtc-861	90	41	tax	tax	NOUN
ijtc-861	90	42	6	6	NUM
ijtc-861	90	43	)	)	PUNCT
ijtc-861	90	44	stamp	stamp	NOUN
ijtc-861	90	45	duty	duty	NOUN
ijtc-861	90	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	90	47	the	the	DET
ijtc-861	90	48	effect	effect	NOUN
ijtc-861	90	49	of	of	ADP
ijtc-861	90	50	changes	change	NOUN
ijtc-861	90	51	in	in	ADP
ijtc-861	90	52	layers	layer	NOUN
ijtc-861	90	53	of	of	ADP
ijtc-861	90	54	taxable	taxable	ADJ
ijtc-861	90	55	income	income	NOUN
ijtc-861	90	56	article	article	NOUN
ijtc-861	90	57	17	17	NUM
ijtc-861	90	58	of	of	ADP
ijtc-861	90	59	the	the	DET
ijtc-861	90	60	law	law	NOUN
ijtc-861	90	61	on	on	ADP
ijtc-861	90	62	cost	cost	NOUN
ijtc-861	90	63	of	of	ADP
ijtc-861	90	64	goods	good	NOUN
ijtc-861	90	65	sold	sell	VERB
ijtc-861	90	66	,	,	PUNCT
ijtc-861	90	67	reporting	reporting	NOUN
ijtc-861	90	68	of	of	ADP
ijtc-861	90	69	individual	individual	ADJ
ijtc-861	90	70	tax	tax	NOUN
ijtc-861	90	71	returns	return	NOUN
ijtc-861	90	72	and	and	CCONJ
ijtc-861	90	73	taxpayer	taxpayer	NOUN
ijtc-861	90	74	awareness	awareness	NOUN
ijtc-861	90	75	of	of	ADP
ijtc-861	90	76	income	income	NOUN
ijtc-861	90	77	tax	tax	NOUN
ijtc-861	90	78	receipt	receipt	NOUN
ijtc-861	90	79	at	at	ADP
ijtc-861	90	80	the	the	DET
ijtc-861	90	81	pratama	pratama	NOUN
ijtc-861	90	82	sawah	sawah	NOUN
ijtc-861	90	83	besar	besar	PROPN
ijtc-861	90	84	one	one	NUM
ijtc-861	90	85	tax	tax	NOUN
ijtc-861	90	86	service	service	NOUN
ijtc-861	90	87	office	office	NOUN
ijtc-861	90	88	rulandari	rulandari	NOUN
ijtc-861	90	89	&	&	CCONJ
ijtc-861	90	90	rahmayani	rahmayani	NOUN
ijtc-861	90	91	413	413	NUM
ijtc-861	90	92	|	|	ADV
ijtc-861	90	93	ilomata	ilomata	VERB
ijtc-861	90	94	international	international	ADJ
ijtc-861	90	95	journal	journal	NOUN
ijtc-861	90	96	of	of	ADP
ijtc-861	90	97	tax	tax	PROPN
ijtc-861	90	98	&	&	CCONJ
ijtc-861	90	99	accounting	accounting	NOUN
ijtc-861	90	100	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	90	101	from	from	ADP
ijtc-861	90	102	the	the	DET
ijtc-861	90	103	two	two	NUM
ijtc-861	90	104	definitions	definition	NOUN
ijtc-861	90	105	above	above	ADV
ijtc-861	90	106	,	,	PUNCT
ijtc-861	90	107	the	the	DET
ijtc-861	90	108	researcher	researcher	NOUN
ijtc-861	90	109	concludes	conclude	VERB
ijtc-861	90	110	that	that	SCONJ
ijtc-861	90	111	tax	tax	NOUN
ijtc-861	90	112	revenue	revenue	NOUN
ijtc-861	90	113	is	be	AUX
ijtc-861	90	114	a	a	DET
ijtc-861	90	115	collection	collection	NOUN
ijtc-861	90	116	of	of	ADP
ijtc-861	90	117	taxes	taxis	NOUN
ijtc-861	90	118	collected	collect	VERB
ijtc-861	90	119	from	from	ADP
ijtc-861	90	120	tax	tax	NOUN
ijtc-861	90	121	subjects	subject	NOUN
ijtc-861	90	122	on	on	ADP
ijtc-861	90	123	income	income	NOUN
ijtc-861	90	124	received	receive	VERB
ijtc-861	90	125	in	in	ADP
ijtc-861	90	126	one	one	NUM
ijtc-861	90	127	year	year	NOUN
ijtc-861	90	128	and	and	CCONJ
ijtc-861	90	129	is	be	AUX
ijtc-861	90	130	a	a	DET
ijtc-861	90	131	source	source	NOUN
ijtc-861	90	132	of	of	ADP
ijtc-861	90	133	state	state	NOUN
ijtc-861	90	134	finance	finance	NOUN
ijtc-861	90	135	for	for	ADP
ijtc-861	90	136	financing	finance	VERB
ijtc-861	90	137	the	the	DET
ijtc-861	90	138	state	state	NOUN
ijtc-861	90	139	budget	budget	NOUN
ijtc-861	90	140	.	.	PUNCT
ijtc-861	91	1	judging	judge	VERB
ijtc-861	91	2	from	from	ADP
ijtc-861	91	3	the	the	DET
ijtc-861	91	4	type	type	NOUN
ijtc-861	91	5	of	of	ADP
ijtc-861	91	6	variable	variable	NOUN
ijtc-861	91	7	.	.	PUNCT
ijtc-861	92	1	so	so	ADV
ijtc-861	92	2	here	here	ADV
ijtc-861	92	3	includes	include	VERB
ijtc-861	92	4	a	a	DET
ijtc-861	92	5	causal	causal	ADJ
ijtc-861	92	6	relationship	relationship	NOUN
ijtc-861	92	7	that	that	PRON
ijtc-861	92	8	is	be	AUX
ijtc-861	92	9	a	a	DET
ijtc-861	92	10	variable	variable	NOUN
ijtc-861	92	11	can	can	AUX
ijtc-861	92	12	affect	affect	VERB
ijtc-861	92	13	other	other	ADJ
ijtc-861	92	14	variables	variable	NOUN
ijtc-861	92	15	.	.	PUNCT
ijtc-861	93	1	the	the	DET
ijtc-861	93	2	government	government	NOUN
ijtc-861	93	3	made	make	VERB
ijtc-861	93	4	changes	change	NOUN
ijtc-861	93	5	,	,	PUNCT
ijtc-861	93	6	especially	especially	ADV
ijtc-861	93	7	in	in	ADP
ijtc-861	93	8	tax	tax	NOUN
ijtc-861	93	9	regulations	regulation	NOUN
ijtc-861	93	10	,	,	PUNCT
ijtc-861	93	11	to	to	PART
ijtc-861	93	12	increase	increase	VERB
ijtc-861	93	13	tax	tax	NOUN
ijtc-861	93	14	revenues	revenue	NOUN
ijtc-861	93	15	.	.	PUNCT
ijtc-861	94	1	the	the	DET
ijtc-861	94	2	tax	tax	NOUN
ijtc-861	94	3	rate	rate	NOUN
ijtc-861	94	4	is	be	AUX
ijtc-861	94	5	the	the	DET
ijtc-861	94	6	percentage	percentage	NOUN
ijtc-861	94	7	used	use	VERB
ijtc-861	94	8	as	as	ADP
ijtc-861	94	9	the	the	DET
ijtc-861	94	10	basis	basis	NOUN
ijtc-861	94	11	for	for	ADP
ijtc-861	94	12	calculating	calculate	VERB
ijtc-861	94	13	the	the	DET
ijtc-861	94	14	amount	amount	NOUN
ijtc-861	94	15	of	of	ADP
ijtc-861	94	16	tax	tax	NOUN
ijtc-861	94	17	to	to	PART
ijtc-861	94	18	be	be	AUX
ijtc-861	94	19	paid	pay	VERB
ijtc-861	94	20	.	.	PUNCT
ijtc-861	95	1	determination	determination	NOUN
ijtc-861	95	2	of	of	ADP
ijtc-861	95	3	a	a	DET
ijtc-861	95	4	country	country	NOUN
ijtc-861	95	5	's	's	PART
ijtc-861	95	6	tax	tax	NOUN
ijtc-861	95	7	rate	rate	NOUN
ijtc-861	95	8	depends	depend	VERB
ijtc-861	95	9	on	on	ADP
ijtc-861	95	10	the	the	DET
ijtc-861	95	11	country	country	NOUN
ijtc-861	95	12	's	's	PART
ijtc-861	95	13	economic	economic	ADJ
ijtc-861	95	14	conditions	condition	NOUN
ijtc-861	95	15	and	and	CCONJ
ijtc-861	95	16	the	the	DET
ijtc-861	95	17	ability	ability	NOUN
ijtc-861	95	18	of	of	ADP
ijtc-861	95	19	the	the	DET
ijtc-861	95	20	people	people	NOUN
ijtc-861	95	21	to	to	PART
ijtc-861	95	22	pay	pay	VERB
ijtc-861	95	23	taxes	taxis	NOUN
ijtc-861	95	24	.	.	PUNCT
ijtc-861	96	1	high	high	ADJ
ijtc-861	96	2	tax	tax	NOUN
ijtc-861	96	3	rates	rate	NOUN
ijtc-861	96	4	can	can	AUX
ijtc-861	96	5	have	have	VERB
ijtc-861	96	6	an	an	DET
ijtc-861	96	7	impact	impact	NOUN
ijtc-861	96	8	on	on	ADP
ijtc-861	96	9	low	low	ADJ
ijtc-861	96	10	tax	tax	NOUN
ijtc-861	96	11	compliance	compliance	NOUN
ijtc-861	96	12	.	.	PUNCT
ijtc-861	97	1	according	accord	VERB
ijtc-861	97	2	to	to	ADP
ijtc-861	97	3	andi	andi	PROPN
ijtc-861	97	4	nurmansyah	nurmansyah	PROPN
ijtc-861	97	5	ramdan	ramdan	PROPN
ijtc-861	97	6	(	(	PUNCT
ijtc-861	97	7	2017	2017	NUM
ijtc-861	97	8	)	)	PUNCT
ijtc-861	97	9	,	,	PUNCT
ijtc-861	97	10	one	one	NUM
ijtc-861	97	11	way	way	NOUN
ijtc-861	97	12	for	for	SCONJ
ijtc-861	97	13	the	the	DET
ijtc-861	97	14	government	government	NOUN
ijtc-861	97	15	to	to	PART
ijtc-861	97	16	improve	improve	VERB
ijtc-861	97	17	tax	tax	NOUN
ijtc-861	97	18	compliance	compliance	NOUN
ijtc-861	97	19	is	be	AUX
ijtc-861	97	20	to	to	PART
ijtc-861	97	21	reduce	reduce	VERB
ijtc-861	97	22	the	the	DET
ijtc-861	97	23	rates	rate	NOUN
ijtc-861	97	24	charged	charge	VERB
ijtc-861	97	25	.	.	PUNCT
ijtc-861	98	1	in	in	ADP
ijtc-861	98	2	determining	determine	VERB
ijtc-861	98	3	the	the	DET
ijtc-861	98	4	amount	amount	NOUN
ijtc-861	98	5	of	of	ADP
ijtc-861	98	6	tax	tax	NOUN
ijtc-861	98	7	rates	rate	NOUN
ijtc-861	98	8	,	,	PUNCT
ijtc-861	98	9	government	government	NOUN
ijtc-861	98	10	policy	policy	NOUN
ijtc-861	98	11	plays	play	VERB
ijtc-861	98	12	an	an	DET
ijtc-861	98	13	important	important	ADJ
ijtc-861	98	14	role	role	NOUN
ijtc-861	98	15	.	.	PUNCT
ijtc-861	99	1	for	for	ADP
ijtc-861	99	2	the	the	DET
ijtc-861	99	3	government	government	NOUN
ijtc-861	99	4	,	,	PUNCT
ijtc-861	99	5	high	high	ADJ
ijtc-861	99	6	tax	tax	NOUN
ijtc-861	99	7	rates	rate	NOUN
ijtc-861	99	8	make	make	VERB
ijtc-861	99	9	it	it	PRON
ijtc-861	99	10	easier	easy	ADJ
ijtc-861	99	11	to	to	PART
ijtc-861	99	12	obtain	obtain	VERB
ijtc-861	99	13	tax	tax	NOUN
ijtc-861	99	14	revenue	revenue	NOUN
ijtc-861	99	15	.	.	PUNCT
ijtc-861	100	1	however	however	ADV
ijtc-861	100	2	,	,	PUNCT
ijtc-861	100	3	for	for	ADP
ijtc-861	100	4	the	the	DET
ijtc-861	100	5	community	community	NOUN
ijtc-861	100	6	as	as	ADP
ijtc-861	100	7	taxpayers	taxpayer	NOUN
ijtc-861	100	8	,	,	PUNCT
ijtc-861	100	9	high	high	ADJ
ijtc-861	100	10	tax	tax	NOUN
ijtc-861	100	11	rates	rate	NOUN
ijtc-861	100	12	can	can	AUX
ijtc-861	100	13	reduce	reduce	VERB
ijtc-861	100	14	the	the	DET
ijtc-861	100	15	ability	ability	NOUN
ijtc-861	100	16	of	of	ADP
ijtc-861	100	17	their	their	PRON
ijtc-861	100	18	budget	budget	NOUN
ijtc-861	100	19	to	to	PART
ijtc-861	100	20	meet	meet	VERB
ijtc-861	100	21	their	their	PRON
ijtc-861	100	22	needs	need	NOUN
ijtc-861	100	23	.	.	PUNCT
ijtc-861	101	1	low	low	ADJ
ijtc-861	101	2	tax	tax	NOUN
ijtc-861	101	3	rates	rate	NOUN
ijtc-861	101	4	can	can	AUX
ijtc-861	101	5	increase	increase	VERB
ijtc-861	101	6	the	the	DET
ijtc-861	101	7	utility	utility	NOUN
ijtc-861	101	8	of	of	ADP
ijtc-861	101	9	taxpayers	taxpayer	NOUN
ijtc-861	101	10	and	and	CCONJ
ijtc-861	101	11	encourage	encourage	VERB
ijtc-861	101	12	their	their	PRON
ijtc-861	101	13	initiative	initiative	NOUN
ijtc-861	101	14	to	to	PART
ijtc-861	101	15	report	report	VERB
ijtc-861	101	16	income	income	NOUN
ijtc-861	101	17	to	to	ADP
ijtc-861	101	18	the	the	DET
ijtc-861	101	19	tax	tax	NOUN
ijtc-861	101	20	administration	administration	NOUN
ijtc-861	101	21	.	.	PUNCT
ijtc-861	102	1	conversely	conversely	ADV
ijtc-861	102	2	,	,	PUNCT
ijtc-861	102	3	high	high	ADJ
ijtc-861	102	4	tax	tax	NOUN
ijtc-861	102	5	rates	rate	NOUN
ijtc-861	102	6	can	can	AUX
ijtc-861	102	7	reduce	reduce	VERB
ijtc-861	102	8	the	the	DET
ijtc-861	102	9	level	level	NOUN
ijtc-861	102	10	of	of	ADP
ijtc-861	102	11	utility	utility	NOUN
ijtc-861	102	12	of	of	ADP
ijtc-861	102	13	taxpayers	taxpayer	NOUN
ijtc-861	102	14	and	and	CCONJ
ijtc-861	102	15	make	make	VERB
ijtc-861	102	16	them	they	PRON
ijtc-861	102	17	less	less	ADV
ijtc-861	102	18	compliant	compliant	ADJ
ijtc-861	102	19	in	in	ADP
ijtc-861	102	20	paying	pay	VERB
ijtc-861	102	21	taxes	taxis	NOUN
ijtc-861	102	22	(	(	PUNCT
ijtc-861	102	23	andi	andi	PROPN
ijtc-861	102	24	,	,	PUNCT
ijtc-861	102	25	2017	2017	NUM
ijtc-861	102	26	)	)	PUNCT
ijtc-861	102	27	.	.	PUNCT
ijtc-861	103	1	research	research	NOUN
ijtc-861	103	2	conducted	conduct	VERB
ijtc-861	103	3	by	by	ADP
ijtc-861	103	4	zain	zain	PROPN
ijtc-861	103	5	angga	angga	PROPN
ijtc-861	103	6	pramana	pramana	PROPN
ijtc-861	103	7	(	(	PUNCT
ijtc-861	103	8	2021	2021	NUM
ijtc-861	103	9	)	)	PUNCT
ijtc-861	103	10	shows	show	VERB
ijtc-861	103	11	that	that	SCONJ
ijtc-861	103	12	there	there	PRON
ijtc-861	103	13	is	be	VERB
ijtc-861	103	14	a	a	DET
ijtc-861	103	15	positive	positive	ADJ
ijtc-861	103	16	and	and	CCONJ
ijtc-861	103	17	insignificant	insignificant	ADJ
ijtc-861	103	18	effect	effect	NOUN
ijtc-861	103	19	of	of	ADP
ijtc-861	103	20	changes	change	NOUN
ijtc-861	103	21	in	in	ADP
ijtc-861	103	22	article	article	NOUN
ijtc-861	103	23	21	21	NUM
ijtc-861	103	24	pph	pph	PROPN
ijtc-861	103	25	rates	rate	NOUN
ijtc-861	103	26	on	on	ADP
ijtc-861	103	27	receipt	receipt	NOUN
ijtc-861	103	28	of	of	ADP
ijtc-861	103	29	article	article	NOUN
ijtc-861	103	30	21	21	NUM
ijtc-861	103	31	income	income	NOUN
ijtc-861	103	32	tax	tax	NOUN
ijtc-861	103	33	,	,	PUNCT
ijtc-861	103	34	where	where	SCONJ
ijtc-861	103	35	the	the	DET
ijtc-861	103	36	results	result	NOUN
ijtc-861	103	37	show	show	VERB
ijtc-861	103	38	that	that	SCONJ
ijtc-861	103	39	article	article	NOUN
ijtc-861	103	40	21	21	NUM
ijtc-861	103	41	pph	pph	PROPN
ijtc-861	103	42	rates	rate	NOUN
ijtc-861	103	43	can	can	AUX
ijtc-861	103	44	not	not	PART
ijtc-861	103	45	increase	increase	VERB
ijtc-861	103	46	article	article	NOUN
ijtc-861	103	47	21	21	NUM
ijtc-861	103	48	pph	pph	PROPN
ijtc-861	103	49	.	.	PROPN
ijtc-861	104	1	carried	carry	VERB
ijtc-861	104	2	out	out	ADP
ijtc-861	104	3	by	by	ADP
ijtc-861	104	4	yuni	yuni	PROPN
ijtc-861	104	5	setyowati	setyowati	PROPN
ijtc-861	104	6	(	(	PUNCT
ijtc-861	104	7	2022	2022	NUM
ijtc-861	104	8	)	)	PUNCT
ijtc-861	104	9	states	state	VERB
ijtc-861	104	10	that	that	PRON
ijtc-861	104	11	changes	change	VERB
ijtc-861	104	12	in	in	ADP
ijtc-861	104	13	op	op	NOUN
ijtc-861	104	14	pph	pph	PROPN
ijtc-861	104	15	rates	rate	NOUN
ijtc-861	104	16	have	have	VERB
ijtc-861	104	17	no	no	DET
ijtc-861	104	18	significant	significant	ADJ
ijtc-861	104	19	effect	effect	NOUN
ijtc-861	104	20	on	on	ADP
ijtc-861	104	21	taxpayer	taxpayer	NOUN
ijtc-861	104	22	compliance	compliance	NOUN
ijtc-861	104	23	.	.	PUNCT
ijtc-861	105	1	according	accord	VERB
ijtc-861	105	2	to	to	ADP
ijtc-861	105	3	principle	principle	ADJ
ijtc-861	105	4	self	self	NOUN
ijtc-861	105	5	assessment	assessment	NOUN
ijtc-861	105	6	system	system	NOUN
ijtc-861	105	7	adopted	adopt	VERB
ijtc-861	105	8	in	in	ADP
ijtc-861	105	9	indonesia	indonesia	PROPN
ijtc-861	105	10	,	,	PUNCT
ijtc-861	105	11	where	where	SCONJ
ijtc-861	105	12	taxpayers	taxpayer	NOUN
ijtc-861	105	13	must	must	AUX
ijtc-861	105	14	calculate	calculate	VERB
ijtc-861	105	15	,	,	PUNCT
ijtc-861	105	16	deposit	deposit	NOUN
ijtc-861	105	17	and	and	CCONJ
ijtc-861	105	18	report	report	VERB
ijtc-861	105	19	the	the	DET
ijtc-861	105	20	taxes	taxis	NOUN
ijtc-861	105	21	owed	owe	VERB
ijtc-861	105	22	themselves	themselves	PRON
ijtc-861	105	23	to	to	ADP
ijtc-861	105	24	the	the	DET
ijtc-861	105	25	tax	tax	NOUN
ijtc-861	105	26	service	service	NOUN
ijtc-861	105	27	office	office	NOUN
ijtc-861	105	28	(	(	PUNCT
ijtc-861	105	29	kpp	kpp	ADJ
ijtc-861	105	30	)	)	PUNCT
ijtc-861	105	31	or	or	CCONJ
ijtc-861	105	32	self	self	NOUN
ijtc-861	105	33	-	-	PUNCT
ijtc-861	105	34	report	report	NOUN
ijtc-861	105	35	through	through	ADP
ijtc-861	105	36	the	the	DET
ijtc-861	105	37	djponline	djponline	PROPN
ijtc-861	105	38	web	web	PROPN
ijtc-861	105	39	.	.	PROPN
ijtc-861	105	40	spt	spt	PROPN
ijtc-861	105	41	reporting	reporting	NOUN
ijtc-861	105	42	by	by	ADP
ijtc-861	105	43	taxpayers	taxpayer	NOUN
ijtc-861	105	44	is	be	AUX
ijtc-861	105	45	the	the	DET
ijtc-861	105	46	main	main	ADJ
ijtc-861	105	47	support	support	NOUN
ijtc-861	105	48	in	in	ADP
ijtc-861	105	49	implementation	implementation	NOUN
ijtc-861	105	50	self	self	NOUN
ijtc-861	105	51	assessment	assessment	NOUN
ijtc-861	105	52	system	system	NOUN
ijtc-861	105	53	and	and	CCONJ
ijtc-861	105	54	is	be	AUX
ijtc-861	105	55	a	a	DET
ijtc-861	105	56	form	form	NOUN
ijtc-861	105	57	of	of	ADP
ijtc-861	105	58	accountability	accountability	NOUN
ijtc-861	105	59	for	for	ADP
ijtc-861	105	60	tax	tax	NOUN
ijtc-861	105	61	obligations	obligation	NOUN
ijtc-861	105	62	that	that	PRON
ijtc-861	105	63	have	have	AUX
ijtc-861	105	64	been	be	AUX
ijtc-861	105	65	fulfilled	fulfil	VERB
ijtc-861	105	66	by	by	ADP
ijtc-861	105	67	the	the	DET
ijtc-861	105	68	taxpayer	taxpayer	NOUN
ijtc-861	105	69	in	in	ADP
ijtc-861	105	70	a	a	DET
ijtc-861	105	71	tax	tax	NOUN
ijtc-861	105	72	period	period	NOUN
ijtc-861	105	73	,	,	PUNCT
ijtc-861	105	74	tax	tax	NOUN
ijtc-861	105	75	year	year	NOUN
ijtc-861	105	76	or	or	CCONJ
ijtc-861	105	77	part	part	NOUN
ijtc-861	105	78	of	of	ADP
ijtc-861	105	79	a	a	DET
ijtc-861	105	80	tax	tax	NOUN
ijtc-861	105	81	year	year	NOUN
ijtc-861	105	82	.	.	PUNCT
ijtc-861	106	1	by	by	ADP
ijtc-861	106	2	fulfilling	fulfil	VERB
ijtc-861	106	3	the	the	DET
ijtc-861	106	4	obligations	obligation	NOUN
ijtc-861	106	5	of	of	ADP
ijtc-861	106	6	taxpayers	taxpayer	NOUN
ijtc-861	106	7	in	in	ADP
ijtc-861	106	8	reporting	report	VERB
ijtc-861	106	9	the	the	DET
ijtc-861	106	10	annual	annual	ADJ
ijtc-861	106	11	spt	spt	NOUN
ijtc-861	106	12	individuals	individual	NOUN
ijtc-861	106	13	can	can	AUX
ijtc-861	106	14	increase	increase	VERB
ijtc-861	106	15	tax	tax	NOUN
ijtc-861	106	16	revenue	revenue	NOUN
ijtc-861	106	17	so	so	SCONJ
ijtc-861	106	18	that	that	SCONJ
ijtc-861	106	19	targets	target	NOUN
ijtc-861	106	20	that	that	PRON
ijtc-861	106	21	have	have	AUX
ijtc-861	106	22	been	be	AUX
ijtc-861	106	23	planned	plan	VERB
ijtc-861	106	24	previously	previously	ADV
ijtc-861	106	25	can	can	AUX
ijtc-861	106	26	be	be	AUX
ijtc-861	106	27	achieved	achieve	VERB
ijtc-861	106	28	.	.	PUNCT
ijtc-861	107	1	previous	previous	ADJ
ijtc-861	107	2	research	research	NOUN
ijtc-861	107	3	conducted	conduct	VERB
ijtc-861	107	4	by	by	ADP
ijtc-861	107	5	ayu	ayu	PROPN
ijtc-861	107	6	suharsiyah	suharsiyah	PROPN
ijtc-861	107	7	(	(	PUNCT
ijtc-861	107	8	2017	2017	NUM
ijtc-861	107	9	)	)	PUNCT
ijtc-861	107	10	concluded	conclude	VERB
ijtc-861	107	11	that	that	SCONJ
ijtc-861	107	12	the	the	DET
ijtc-861	107	13	submission	submission	NOUN
ijtc-861	107	14	of	of	ADP
ijtc-861	107	15	an	an	DET
ijtc-861	107	16	individual	individual	NOUN
ijtc-861	107	17	's	's	PART
ijtc-861	107	18	annual	annual	ADJ
ijtc-861	107	19	spt	spt	NOUN
ijtc-861	107	20	does	do	AUX
ijtc-861	107	21	not	not	PART
ijtc-861	107	22	have	have	VERB
ijtc-861	107	23	a	a	DET
ijtc-861	107	24	significant	significant	ADJ
ijtc-861	107	25	effect	effect	NOUN
ijtc-861	107	26	on	on	ADP
ijtc-861	107	27	individual	individual	ADJ
ijtc-861	107	28	income	income	NOUN
ijtc-861	107	29	tax	tax	NOUN
ijtc-861	107	30	receipts	receipt	NOUN
ijtc-861	107	31	.	.	PUNCT
ijtc-861	108	1	then	then	ADV
ijtc-861	108	2	reka	reka	PROPN
ijtc-861	108	3	afriani	afriani	PROPN
ijtc-861	108	4	lubis	lubis	PROPN
ijtc-861	108	5	's	's	PART
ijtc-861	108	6	research	research	NOUN
ijtc-861	108	7	(	(	PUNCT
ijtc-861	108	8	2018	2018	NUM
ijtc-861	108	9	)	)	PUNCT
ijtc-861	108	10	also	also	ADV
ijtc-861	108	11	states	state	VERB
ijtc-861	108	12	that	that	SCONJ
ijtc-861	108	13	the	the	DET
ijtc-861	108	14	submission	submission	NOUN
ijtc-861	108	15	of	of	ADP
ijtc-861	108	16	annual	annual	ADJ
ijtc-861	108	17	individual	individual	ADJ
ijtc-861	108	18	spts	spt	NOUN
ijtc-861	108	19	does	do	AUX
ijtc-861	108	20	not	not	PART
ijtc-861	108	21	significantly	significantly	ADV
ijtc-861	108	22	affect	affect	VERB
ijtc-861	108	23	individual	individual	ADJ
ijtc-861	108	24	income	income	NOUN
ijtc-861	108	25	tax	tax	NOUN
ijtc-861	108	26	receipts	receipt	NOUN
ijtc-861	108	27	at	at	ADP
ijtc-861	108	28	kpp	kpp	PROPN
ijtc-861	108	29	pratama	pratama	NOUN
ijtc-861	108	30	medan	medan	PROPN
ijtc-861	108	31	petisah	petisah	PROPN
ijtc-861	108	32	.	.	PUNCT
ijtc-861	109	1	taxpayer	taxpayer	NOUN
ijtc-861	109	2	awareness	awareness	NOUN
ijtc-861	109	3	is	be	AUX
ijtc-861	109	4	a	a	DET
ijtc-861	109	5	very	very	ADV
ijtc-861	109	6	important	important	ADJ
ijtc-861	109	7	factor	factor	NOUN
ijtc-861	109	8	in	in	ADP
ijtc-861	109	9	increasing	increase	VERB
ijtc-861	109	10	tax	tax	NOUN
ijtc-861	109	11	revenue	revenue	NOUN
ijtc-861	109	12	because	because	SCONJ
ijtc-861	109	13	the	the	DET
ijtc-861	109	14	more	more	ADJ
ijtc-861	109	15	people	people	NOUN
ijtc-861	109	16	realize	realize	VERB
ijtc-861	109	17	the	the	DET
ijtc-861	109	18	importance	importance	NOUN
ijtc-861	109	19	of	of	ADP
ijtc-861	109	20	paying	pay	VERB
ijtc-861	109	21	taxes	taxis	NOUN
ijtc-861	109	22	,	,	PUNCT
ijtc-861	109	23	the	the	DET
ijtc-861	109	24	better	well	ADJ
ijtc-861	109	25	participation	participation	NOUN
ijtc-861	109	26	will	will	AUX
ijtc-861	109	27	be	be	AUX
ijtc-861	109	28	created	create	VERB
ijtc-861	109	29	in	in	ADP
ijtc-861	109	30	supporting	support	VERB
ijtc-861	109	31	the	the	DET
ijtc-861	109	32	country	country	NOUN
ijtc-861	109	33	's	's	PART
ijtc-861	109	34	development	development	NOUN
ijtc-861	109	35	.	.	PUNCT
ijtc-861	110	1	to	to	PART
ijtc-861	110	2	achieve	achieve	VERB
ijtc-861	110	3	maximum	maximum	ADJ
ijtc-861	110	4	tax	tax	NOUN
ijtc-861	110	5	revenue	revenue	NOUN
ijtc-861	110	6	,	,	PUNCT
ijtc-861	110	7	not	not	PART
ijtc-861	110	8	only	only	ADV
ijtc-861	110	9	the	the	DET
ijtc-861	110	10	role	role	NOUN
ijtc-861	110	11	of	of	ADP
ijtc-861	110	12	the	the	DET
ijtc-861	110	13	directorate	directorate	ADJ
ijtc-861	110	14	general	general	NOUN
ijtc-861	110	15	of	of	ADP
ijtc-861	110	16	taxes	taxis	NOUN
ijtc-861	110	17	or	or	CCONJ
ijtc-861	110	18	tax	tax	NOUN
ijtc-861	110	19	officers	officer	NOUN
ijtc-861	110	20	is	be	AUX
ijtc-861	110	21	needed	need	VERB
ijtc-861	110	22	,	,	PUNCT
ijtc-861	110	23	but	but	CCONJ
ijtc-861	110	24	also	also	ADV
ijtc-861	110	25	the	the	DET
ijtc-861	110	26	active	active	ADJ
ijtc-861	110	27	role	role	NOUN
ijtc-861	110	28	of	of	ADP
ijtc-861	110	29	the	the	DET
ijtc-861	110	30	taxpayers	taxpayer	NOUN
ijtc-861	110	31	themselves	themselves	PRON
ijtc-861	110	32	.	.	PUNCT
ijtc-861	111	1	previous	previous	ADJ
ijtc-861	111	2	research	research	NOUN
ijtc-861	111	3	conducted	conduct	VERB
ijtc-861	111	4	by	by	ADP
ijtc-861	111	5	nafisa	nafisa	NOUN
ijtc-861	111	6	ischabita	ischabita	NOUN
ijtc-861	111	7	,	,	PUNCT
ijtc-861	111	8	hardiwinoto	hardiwinoto	NOUN
ijtc-861	111	9	,	,	PUNCT
ijtc-861	111	10	&	&	CCONJ
ijtc-861	111	11	nurcahyono	nurcahyono	PROPN
ijtc-861	111	12	(	(	PUNCT
ijtc-861	111	13	2022	2022	NUM
ijtc-861	111	14	)	)	PUNCT
ijtc-861	111	15	concluded	conclude	VERB
ijtc-861	111	16	that	that	SCONJ
ijtc-861	111	17	taxpayer	taxpayer	NOUN
ijtc-861	111	18	awareness	awareness	NOUN
ijtc-861	111	19	has	have	VERB
ijtc-861	111	20	a	a	DET
ijtc-861	111	21	positive	positive	ADJ
ijtc-861	111	22	and	and	CCONJ
ijtc-861	111	23	significant	significant	ADJ
ijtc-861	111	24	effect	effect	NOUN
ijtc-861	111	25	on	on	ADP
ijtc-861	111	26	tax	tax	NOUN
ijtc-861	111	27	revenue	revenue	NOUN
ijtc-861	111	28	.	.	PUNCT
ijtc-861	112	1	another	another	DET
ijtc-861	112	2	study	study	NOUN
ijtc-861	112	3	by	by	ADP
ijtc-861	112	4	jarkoni	jarkoni	PROPN
ijtc-861	112	5	&	&	CCONJ
ijtc-861	112	6	irene	irene	PROPN
ijtc-861	112	7	septy	septy	ADJ
ijtc-861	112	8	hariansyah	hariansyah	NOUN
ijtc-861	112	9	(	(	PUNCT
ijtc-861	112	10	2022	2022	NUM
ijtc-861	112	11	)	)	PUNCT
ijtc-861	112	12	also	also	ADV
ijtc-861	112	13	shows	show	VERB
ijtc-861	112	14	that	that	SCONJ
ijtc-861	112	15	taxpayer	taxpayer	NOUN
ijtc-861	112	16	awareness	awareness	NOUN
ijtc-861	112	17	has	have	VERB
ijtc-861	112	18	a	a	DET
ijtc-861	112	19	positive	positive	ADJ
ijtc-861	112	20	and	and	CCONJ
ijtc-861	112	21	significant	significant	ADJ
ijtc-861	112	22	influence	influence	NOUN
ijtc-861	112	23	on	on	ADP
ijtc-861	112	24	individual	individual	ADJ
ijtc-861	112	25	income	income	NOUN
ijtc-861	112	26	tax	tax	NOUN
ijtc-861	112	27	receipts	receipt	NOUN
ijtc-861	112	28	at	at	ADP
ijtc-861	112	29	kpp	kpp	PROPN
ijtc-861	112	30	pratama	pratama	NOUN
ijtc-861	112	31	cibitung	cibitung	NOUN
ijtc-861	112	32	,	,	PUNCT
ijtc-861	112	33	with	with	ADP
ijtc-861	112	34	a	a	DET
ijtc-861	112	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	112	36	the	the	DET
ijtc-861	112	37	effect	effect	NOUN
ijtc-861	112	38	of	of	ADP
ijtc-861	112	39	changes	change	NOUN
ijtc-861	112	40	in	in	ADP
ijtc-861	112	41	layers	layer	NOUN
ijtc-861	112	42	of	of	ADP
ijtc-861	112	43	taxable	taxable	ADJ
ijtc-861	112	44	income	income	NOUN
ijtc-861	112	45	article	article	NOUN
ijtc-861	112	46	17	17	NUM
ijtc-861	112	47	of	of	ADP
ijtc-861	112	48	the	the	DET
ijtc-861	112	49	law	law	NOUN
ijtc-861	112	50	on	on	ADP
ijtc-861	112	51	cost	cost	NOUN
ijtc-861	112	52	of	of	ADP
ijtc-861	112	53	goods	good	NOUN
ijtc-861	112	54	sold	sell	VERB
ijtc-861	112	55	,	,	PUNCT
ijtc-861	112	56	reporting	reporting	NOUN
ijtc-861	112	57	of	of	ADP
ijtc-861	112	58	individual	individual	ADJ
ijtc-861	112	59	tax	tax	NOUN
ijtc-861	112	60	returns	return	NOUN
ijtc-861	112	61	and	and	CCONJ
ijtc-861	112	62	taxpayer	taxpayer	NOUN
ijtc-861	112	63	awareness	awareness	NOUN
ijtc-861	112	64	of	of	ADP
ijtc-861	112	65	income	income	NOUN
ijtc-861	112	66	tax	tax	NOUN
ijtc-861	112	67	receipt	receipt	NOUN
ijtc-861	112	68	at	at	ADP
ijtc-861	112	69	the	the	DET
ijtc-861	112	70	pratama	pratama	NOUN
ijtc-861	112	71	sawah	sawah	NOUN
ijtc-861	112	72	besar	besar	PROPN
ijtc-861	112	73	one	one	NUM
ijtc-861	112	74	tax	tax	NOUN
ijtc-861	112	75	service	service	NOUN
ijtc-861	112	76	office	office	NOUN
ijtc-861	112	77	rulandari	rulandari	NOUN
ijtc-861	112	78	&	&	CCONJ
ijtc-861	112	79	rahmayani	rahmayani	PROPN
ijtc-861	112	80	414	414	NUM
ijtc-861	112	81	|	|	ADV
ijtc-861	112	82	ilomata	ilomata	PROPN
ijtc-861	112	83	international	international	ADJ
ijtc-861	112	84	journal	journal	NOUN
ijtc-861	112	85	of	of	ADP
ijtc-861	112	86	tax	tax	PROPN
ijtc-861	112	87	&	&	CCONJ
ijtc-861	112	88	accounting	account	VERB
ijtc-861	112	89	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	112	90	correlation	correlation	NOUN
ijtc-861	112	91	coefficient	coefficient	NOUN
ijtc-861	112	92	of	of	ADP
ijtc-861	112	93	0.618	0.618	NUM
ijtc-861	112	94	.	.	PUNCT
ijtc-861	113	1	this	this	PRON
ijtc-861	113	2	proves	prove	VERB
ijtc-861	113	3	that	that	SCONJ
ijtc-861	113	4	the	the	PRON
ijtc-861	113	5	higher	high	ADJ
ijtc-861	113	6	the	the	DET
ijtc-861	113	7	level	level	NOUN
ijtc-861	113	8	of	of	ADP
ijtc-861	113	9	awareness	awareness	NOUN
ijtc-861	113	10	held	hold	VERB
ijtc-861	113	11	by	by	ADP
ijtc-861	113	12	taxpayers	taxpayer	NOUN
ijtc-861	113	13	,	,	PUNCT
ijtc-861	113	14	the	the	PRON
ijtc-861	113	15	more	more	ADV
ijtc-861	113	16	positive	positive	ADJ
ijtc-861	113	17	their	their	PRON
ijtc-861	113	18	perception	perception	NOUN
ijtc-861	113	19	of	of	ADP
ijtc-861	113	20	taxes	taxis	NOUN
ijtc-861	113	21	will	will	AUX
ijtc-861	113	22	be	be	AUX
ijtc-861	113	23	.	.	PUNCT
ijtc-861	114	1	changes	change	NOUN
ijtc-861	114	2	in	in	ADP
ijtc-861	114	3	the	the	DET
ijtc-861	114	4	layers	layer	NOUN
ijtc-861	114	5	of	of	ADP
ijtc-861	114	6	taxable	taxable	ADJ
ijtc-861	114	7	income	income	NOUN
ijtc-861	114	8	article	article	NOUN
ijtc-861	114	9	17	17	NUM
ijtc-861	114	10	of	of	ADP
ijtc-861	114	11	the	the	DET
ijtc-861	114	12	hpp	hpp	PROPN
ijtc-861	114	13	law	law	PROPN
ijtc-861	114	14	,	,	PUNCT
ijtc-861	114	15	reporting	report	VERB
ijtc-861	114	16	of	of	ADP
ijtc-861	114	17	spt	spt	PROPN
ijtc-861	114	18	individuals	individual	NOUN
ijtc-861	114	19	and	and	CCONJ
ijtc-861	114	20	taxpayer	taxpayer	NOUN
ijtc-861	114	21	awareness	awareness	NOUN
ijtc-861	114	22	can	can	AUX
ijtc-861	114	23	affect	affect	VERB
ijtc-861	114	24	income	income	NOUN
ijtc-861	114	25	tax	tax	NOUN
ijtc-861	114	26	receipts	receipt	NOUN
ijtc-861	114	27	.	.	PUNCT
ijtc-861	115	1	the	the	DET
ijtc-861	115	2	pph	pph	PROPN
ijtc-861	115	3	rate	rate	NOUN
ijtc-861	115	4	has	have	VERB
ijtc-861	115	5	an	an	DET
ijtc-861	115	6	inseparable	inseparable	ADJ
ijtc-861	115	7	relationship	relationship	NOUN
ijtc-861	115	8	with	with	ADP
ijtc-861	115	9	the	the	DET
ijtc-861	115	10	annual	annual	ADJ
ijtc-861	115	11	tax	tax	NOUN
ijtc-861	115	12	return	return	NOUN
ijtc-861	115	13	.	.	PUNCT
ijtc-861	116	1	the	the	PRON
ijtc-861	116	2	higher	high	ADJ
ijtc-861	116	3	the	the	DET
ijtc-861	116	4	income	income	NOUN
ijtc-861	116	5	of	of	ADP
ijtc-861	116	6	the	the	DET
ijtc-861	116	7	taxpayer	taxpayer	NOUN
ijtc-861	116	8	,	,	PUNCT
ijtc-861	116	9	the	the	PRON
ijtc-861	116	10	higher	high	ADJ
ijtc-861	116	11	the	the	DET
ijtc-861	116	12	tax	tax	NOUN
ijtc-861	116	13	imposed	impose	VERB
ijtc-861	116	14	by	by	ADP
ijtc-861	116	15	the	the	DET
ijtc-861	116	16	taxpayer	taxpayer	NOUN
ijtc-861	116	17	by	by	ADP
ijtc-861	116	18	the	the	DET
ijtc-861	116	19	tax	tax	NOUN
ijtc-861	116	20	rates	rate	NOUN
ijtc-861	116	21	in	in	ADP
ijtc-861	116	22	the	the	DET
ijtc-861	116	23	hpp	hpp	PROPN
ijtc-861	116	24	law	law	PROPN
ijtc-861	116	25	.	.	PUNCT
ijtc-861	117	1	taxpayers	taxpayer	NOUN
ijtc-861	117	2	who	who	PRON
ijtc-861	117	3	are	be	AUX
ijtc-861	117	4	subject	subject	ADJ
ijtc-861	117	5	to	to	ADP
ijtc-861	117	6	deductions	deduction	NOUN
ijtc-861	117	7	from	from	ADP
ijtc-861	117	8	pph	pph	PROPN
ijtc-861	117	9	21	21	NUM
ijtc-861	117	10	rates	rate	NOUN
ijtc-861	117	11	must	must	AUX
ijtc-861	117	12	report	report	VERB
ijtc-861	117	13	their	their	PRON
ijtc-861	117	14	spt	spt	NOUN
ijtc-861	117	15	as	as	ADP
ijtc-861	117	16	a	a	DET
ijtc-861	117	17	form	form	NOUN
ijtc-861	117	18	of	of	ADP
ijtc-861	117	19	their	their	PRON
ijtc-861	117	20	responsibility	responsibility	NOUN
ijtc-861	117	21	.	.	PUNCT
ijtc-861	118	1	likewise	likewise	ADV
ijtc-861	118	2	,	,	PUNCT
ijtc-861	118	3	an	an	DET
ijtc-861	118	4	increase	increase	NOUN
ijtc-861	118	5	in	in	ADP
ijtc-861	118	6	the	the	DET
ijtc-861	118	7	reported	report	VERB
ijtc-861	118	8	annual	annual	ADJ
ijtc-861	118	9	tax	tax	NOUN
ijtc-861	118	10	return	return	NOUN
ijtc-861	118	11	(	(	PUNCT
ijtc-861	118	12	spt	spt	NOUN
ijtc-861	118	13	)	)	PUNCT
ijtc-861	118	14	will	will	AUX
ijtc-861	118	15	increase	increase	VERB
ijtc-861	118	16	income	income	NOUN
ijtc-861	118	17	tax	tax	NOUN
ijtc-861	118	18	receipts	receipt	NOUN
ijtc-861	118	19	.	.	PUNCT
ijtc-861	119	1	this	this	PRON
ijtc-861	119	2	will	will	AUX
ijtc-861	119	3	also	also	ADV
ijtc-861	119	4	apply	apply	VERB
ijtc-861	119	5	when	when	SCONJ
ijtc-861	119	6	a	a	DET
ijtc-861	119	7	decrease	decrease	NOUN
ijtc-861	119	8	in	in	ADP
ijtc-861	119	9	taxpayer	taxpayer	NOUN
ijtc-861	119	10	reporting	reporting	NOUN
ijtc-861	119	11	will	will	AUX
ijtc-861	119	12	result	result	VERB
ijtc-861	119	13	in	in	ADP
ijtc-861	119	14	a	a	DET
ijtc-861	119	15	decrease	decrease	NOUN
ijtc-861	119	16	in	in	ADP
ijtc-861	119	17	income	income	NOUN
ijtc-861	119	18	tax	tax	NOUN
ijtc-861	119	19	revenue	revenue	NOUN
ijtc-861	119	20	.	.	PUNCT
ijtc-861	120	1	one	one	NUM
ijtc-861	120	2	of	of	ADP
ijtc-861	120	3	the	the	DET
ijtc-861	120	4	factors	factor	NOUN
ijtc-861	120	5	causing	cause	VERB
ijtc-861	120	6	a	a	DET
ijtc-861	120	7	decrease	decrease	NOUN
ijtc-861	120	8	in	in	ADP
ijtc-861	120	9	taxpayer	taxpayer	NOUN
ijtc-861	120	10	compliance	compliance	NOUN
ijtc-861	120	11	in	in	ADP
ijtc-861	120	12	reporting	report	VERB
ijtc-861	120	13	spt	spt	NOUN
ijtc-861	120	14	is	be	AUX
ijtc-861	120	15	the	the	DET
ijtc-861	120	16	lack	lack	NOUN
ijtc-861	120	17	of	of	ADP
ijtc-861	120	18	awareness	awareness	NOUN
ijtc-861	120	19	of	of	ADP
ijtc-861	120	20	taxpayers	taxpayer	NOUN
ijtc-861	120	21	.	.	PUNCT
ijtc-861	121	1	increasing	increase	VERB
ijtc-861	121	2	taxpayer	taxpayer	NOUN
ijtc-861	121	3	awareness	awareness	NOUN
ijtc-861	121	4	of	of	ADP
ijtc-861	121	5	their	their	PRON
ijtc-861	121	6	tax	tax	NOUN
ijtc-861	121	7	obligations	obligation	NOUN
ijtc-861	121	8	will	will	AUX
ijtc-861	121	9	also	also	ADV
ijtc-861	121	10	affect	affect	VERB
ijtc-861	121	11	the	the	DET
ijtc-861	121	12	realization	realization	NOUN
ijtc-861	121	13	of	of	ADP
ijtc-861	121	14	high	high	ADJ
ijtc-861	121	15	tax	tax	NOUN
ijtc-861	121	16	revenues	revenue	NOUN
ijtc-861	121	17	.	.	PUNCT
ijtc-861	122	1	the	the	DET
ijtc-861	122	2	government	government	NOUN
ijtc-861	122	3	implements	implement	VERB
ijtc-861	122	4	changes	change	NOUN
ijtc-861	122	5	,	,	PUNCT
ijtc-861	122	6	especially	especially	ADV
ijtc-861	122	7	regulations	regulation	NOUN
ijtc-861	122	8	related	relate	VERB
ijtc-861	122	9	to	to	ADP
ijtc-861	122	10	taxation	taxation	NOUN
ijtc-861	122	11	aiming	aim	VERB
ijtc-861	122	12	to	to	PART
ijtc-861	122	13	increase	increase	VERB
ijtc-861	122	14	the	the	DET
ijtc-861	122	15	amount	amount	NOUN
ijtc-861	122	16	of	of	ADP
ijtc-861	122	17	tax	tax	NOUN
ijtc-861	122	18	revenue	revenue	NOUN
ijtc-861	122	19	.	.	PUNCT
ijtc-861	123	1	where	where	SCONJ
ijtc-861	123	2	the	the	DET
ijtc-861	123	3	determination	determination	NOUN
ijtc-861	123	4	of	of	ADP
ijtc-861	123	5	the	the	DET
ijtc-861	123	6	layer	layer	NOUN
ijtc-861	123	7	of	of	ADP
ijtc-861	123	8	taxable	taxable	ADJ
ijtc-861	123	9	income	income	NOUN
ijtc-861	123	10	,	,	PUNCT
ijtc-861	123	11	reporting	reporting	NOUN
ijtc-861	123	12	of	of	ADP
ijtc-861	123	13	notification	notification	NOUN
ijtc-861	123	14	,	,	PUNCT
ijtc-861	123	15	and	and	CCONJ
ijtc-861	123	16	taxpayer	taxpayer	NOUN
ijtc-861	123	17	awareness	awareness	NOUN
ijtc-861	123	18	will	will	AUX
ijtc-861	123	19	determine	determine	VERB
ijtc-861	123	20	the	the	DET
ijtc-861	123	21	level	level	NOUN
ijtc-861	123	22	of	of	ADP
ijtc-861	123	23	income	income	NOUN
ijtc-861	123	24	tax	tax	NOUN
ijtc-861	123	25	revenue	revenue	NOUN
ijtc-861	123	26	.	.	PUNCT
ijtc-861	124	1	method	method	NOUN
ijtc-861	124	2	this	this	DET
ijtc-861	124	3	study	study	NOUN
ijtc-861	124	4	uses	use	VERB
ijtc-861	124	5	a	a	DET
ijtc-861	124	6	quantitative	quantitative	ADJ
ijtc-861	124	7	approach	approach	NOUN
ijtc-861	124	8	to	to	PART
ijtc-861	124	9	measure	measure	VERB
ijtc-861	124	10	the	the	DET
ijtc-861	124	11	effect	effect	NOUN
ijtc-861	124	12	of	of	ADP
ijtc-861	124	13	changes	change	NOUN
ijtc-861	124	14	in	in	ADP
ijtc-861	124	15	layers	layer	NOUN
ijtc-861	124	16	of	of	ADP
ijtc-861	124	17	taxable	taxable	ADJ
ijtc-861	124	18	income	income	NOUN
ijtc-861	124	19	article	article	NOUN
ijtc-861	124	20	17	17	NUM
ijtc-861	124	21	of	of	ADP
ijtc-861	124	22	the	the	DET
ijtc-861	124	23	hpp	hpp	PROPN
ijtc-861	124	24	law	law	PROPN
ijtc-861	124	25	,	,	PUNCT
ijtc-861	124	26	individual	individual	ADJ
ijtc-861	124	27	spt	spt	NOUN
ijtc-861	124	28	reporting	reporting	NOUN
ijtc-861	124	29	and	and	CCONJ
ijtc-861	124	30	taxpayer	taxpayer	NOUN
ijtc-861	124	31	awareness	awareness	NOUN
ijtc-861	124	32	on	on	ADP
ijtc-861	124	33	income	income	NOUN
ijtc-861	124	34	tax	tax	NOUN
ijtc-861	124	35	receipts	receipt	NOUN
ijtc-861	124	36	at	at	ADP
ijtc-861	124	37	kpp	kpp	PROPN
ijtc-861	124	38	pratama	pratama	NOUN
ijtc-861	124	39	sawah	sawah	NOUN
ijtc-861	124	40	besar	besar	PROPN
ijtc-861	124	41	one	one	NUM
ijtc-861	124	42	.	.	PUNCT
ijtc-861	125	1	according	accord	VERB
ijtc-861	125	2	to	to	ADP
ijtc-861	125	3	sugiyono	sugiyono	NOUN
ijtc-861	125	4	(	(	PUNCT
ijtc-861	125	5	2018	2018	NUM
ijtc-861	125	6	:	:	SYM
ijtc-861	125	7	13	13	NUM
ijtc-861	125	8	)	)	PUNCT
ijtc-861	125	9	,	,	PUNCT
ijtc-861	125	10	"	"	PUNCT
ijtc-861	125	11	quantitative	quantitative	ADJ
ijtc-861	125	12	data	data	NOUN
ijtc-861	125	13	is	be	AUX
ijtc-861	125	14	a	a	DET
ijtc-861	125	15	research	research	NOUN
ijtc-861	125	16	method	method	NOUN
ijtc-861	125	17	that	that	PRON
ijtc-861	125	18	is	be	AUX
ijtc-861	125	19	based	base	VERB
ijtc-861	125	20	on	on	ADP
ijtc-861	125	21	positivistic	positivistic	NOUN
ijtc-861	125	22	(	(	PUNCT
ijtc-861	125	23	concrete	concrete	ADJ
ijtc-861	125	24	data	datum	NOUN
ijtc-861	125	25	)	)	PUNCT
ijtc-861	125	26	,	,	PUNCT
ijtc-861	125	27	research	research	NOUN
ijtc-861	125	28	data	data	NOUN
ijtc-861	125	29	is	be	AUX
ijtc-861	125	30	in	in	ADP
ijtc-861	125	31	the	the	DET
ijtc-861	125	32	form	form	NOUN
ijtc-861	125	33	of	of	ADP
ijtc-861	125	34	numbers	number	NOUN
ijtc-861	125	35	that	that	PRON
ijtc-861	125	36	will	will	AUX
ijtc-861	125	37	be	be	AUX
ijtc-861	125	38	measured	measure	VERB
ijtc-861	125	39	using	use	VERB
ijtc-861	125	40	statistics	statistic	NOUN
ijtc-861	125	41	as	as	ADP
ijtc-861	125	42	a	a	DET
ijtc-861	125	43	counting	counting	NOUN
ijtc-861	125	44	test	test	NOUN
ijtc-861	125	45	tool	tool	NOUN
ijtc-861	125	46	,	,	PUNCT
ijtc-861	125	47	related	relate	VERB
ijtc-861	125	48	to	to	ADP
ijtc-861	125	49	the	the	DET
ijtc-861	125	50	problem	problem	NOUN
ijtc-861	125	51	being	be	AUX
ijtc-861	125	52	researched	research	VERB
ijtc-861	125	53	to	to	PART
ijtc-861	125	54	produce	produce	VERB
ijtc-861	125	55	a	a	DET
ijtc-861	125	56	conclusion	conclusion	NOUN
ijtc-861	125	57	.	.	PUNCT
ijtc-861	125	58	"	"	PUNCT
ijtc-861	126	1	this	this	DET
ijtc-861	126	2	approach	approach	NOUN
ijtc-861	126	3	adopts	adopt	VERB
ijtc-861	126	4	a	a	DET
ijtc-861	126	5	positivistic	positivistic	ADJ
ijtc-861	126	6	philosophy	philosophy	NOUN
ijtc-861	126	7	that	that	PRON
ijtc-861	126	8	is	be	AUX
ijtc-861	126	9	used	use	VERB
ijtc-861	126	10	to	to	PART
ijtc-861	126	11	study	study	VERB
ijtc-861	126	12	a	a	DET
ijtc-861	126	13	particular	particular	ADJ
ijtc-861	126	14	population	population	NOUN
ijtc-861	126	15	or	or	CCONJ
ijtc-861	126	16	sample	sample	NOUN
ijtc-861	126	17	.	.	PUNCT
ijtc-861	127	1	in	in	ADP
ijtc-861	127	2	this	this	DET
ijtc-861	127	3	case	case	NOUN
ijtc-861	127	4	,	,	PUNCT
ijtc-861	127	5	the	the	DET
ijtc-861	127	6	type	type	NOUN
ijtc-861	127	7	of	of	ADP
ijtc-861	127	8	research	research	NOUN
ijtc-861	127	9	chosen	choose	VERB
ijtc-861	127	10	is	be	AUX
ijtc-861	127	11	descriptive	descriptive	ADJ
ijtc-861	127	12	research	research	NOUN
ijtc-861	127	13	.	.	PUNCT
ijtc-861	128	1	where	where	SCONJ
ijtc-861	128	2	this	this	DET
ijtc-861	128	3	descriptive	descriptive	ADJ
ijtc-861	128	4	study	study	NOUN
ijtc-861	128	5	aims	aim	VERB
ijtc-861	128	6	to	to	PART
ijtc-861	128	7	describe	describe	VERB
ijtc-861	128	8	the	the	DET
ijtc-861	128	9	effect	effect	NOUN
ijtc-861	128	10	of	of	ADP
ijtc-861	128	11	the	the	DET
ijtc-861	128	12	independent	independent	ADJ
ijtc-861	128	13	variables	variable	NOUN
ijtc-861	128	14	on	on	ADP
ijtc-861	128	15	the	the	DET
ijtc-861	128	16	dependent	dependent	ADJ
ijtc-861	128	17	variable	variable	NOUN
ijtc-861	128	18	.	.	PUNCT
ijtc-861	129	1	testing	test	VERB
ijtc-861	129	2	this	this	DET
ijtc-861	129	3	effect	effect	NOUN
ijtc-861	129	4	will	will	AUX
ijtc-861	129	5	use	use	VERB
ijtc-861	129	6	statistical	statistical	ADJ
ijtc-861	129	7	functions	function	NOUN
ijtc-861	129	8	as	as	ADP
ijtc-861	129	9	an	an	DET
ijtc-861	129	10	analytical	analytical	ADJ
ijtc-861	129	11	tool	tool	NOUN
ijtc-861	129	12	.	.	PUNCT
ijtc-861	130	1	there	there	PRON
ijtc-861	130	2	are	be	VERB
ijtc-861	130	3	two	two	NUM
ijtc-861	130	4	variables	variable	NOUN
ijtc-861	130	5	used	use	VERB
ijtc-861	130	6	in	in	ADP
ijtc-861	130	7	this	this	DET
ijtc-861	130	8	study	study	NOUN
ijtc-861	130	9	,	,	PUNCT
ijtc-861	130	10	namely	namely	ADV
ijtc-861	130	11	:	:	PUNCT
ijtc-861	130	12	a.	a.	NOUN
ijtc-861	130	13	independent	independent	ADJ
ijtc-861	130	14	variable	variable	NOUN
ijtc-861	130	15	(	(	PUNCT
ijtc-861	130	16	free	free	ADJ
ijtc-861	130	17	variable	variable	NOUN
ijtc-861	130	18	)	)	PUNCT
ijtc-861	130	19	according	accord	VERB
ijtc-861	130	20	to	to	ADP
ijtc-861	130	21	tritjahjo	tritjahjo	PROPN
ijtc-861	130	22	danny	danny	PROPN
ijtc-861	130	23	soesilo	soesilo	NOUN
ijtc-861	130	24	,	,	PUNCT
ijtc-861	130	25	an	an	DET
ijtc-861	130	26	independent	independent	ADJ
ijtc-861	130	27	variable	variable	NOUN
ijtc-861	130	28	is	be	AUX
ijtc-861	130	29	a	a	DET
ijtc-861	130	30	variable	variable	NOUN
ijtc-861	130	31	that	that	PRON
ijtc-861	130	32	can	can	AUX
ijtc-861	130	33	affect	affect	VERB
ijtc-861	130	34	or	or	CCONJ
ijtc-861	130	35	cause	cause	VERB
ijtc-861	130	36	changes	change	NOUN
ijtc-861	130	37	or	or	CCONJ
ijtc-861	130	38	the	the	DET
ijtc-861	130	39	emergence	emergence	NOUN
ijtc-861	130	40	of	of	ADP
ijtc-861	130	41	the	the	DET
ijtc-861	130	42	dependent	dependent	ADJ
ijtc-861	130	43	(	(	PUNCT
ijtc-861	130	44	bound	bound	ADJ
ijtc-861	130	45	)	)	PUNCT
ijtc-861	130	46	variable	variable	NOUN
ijtc-861	130	47	.	.	PUNCT
ijtc-861	131	1	the	the	DET
ijtc-861	131	2	independent	independent	ADJ
ijtc-861	131	3	variables	variable	NOUN
ijtc-861	131	4	in	in	ADP
ijtc-861	131	5	this	this	DET
ijtc-861	131	6	study	study	NOUN
ijtc-861	131	7	are	be	AUX
ijtc-861	131	8	changes	change	NOUN
ijtc-861	131	9	in	in	ADP
ijtc-861	131	10	layers	layer	NOUN
ijtc-861	131	11	of	of	ADP
ijtc-861	131	12	taxable	taxable	ADJ
ijtc-861	131	13	income	income	NOUN
ijtc-861	131	14	article	article	NOUN
ijtc-861	131	15	17	17	NUM
ijtc-861	131	16	of	of	ADP
ijtc-861	131	17	the	the	DET
ijtc-861	131	18	hpp	hpp	PROPN
ijtc-861	131	19	law	law	PROPN
ijtc-861	131	20	(	(	PUNCT
ijtc-861	131	21	x1	x1	PROPN
ijtc-861	131	22	)	)	PUNCT
ijtc-861	131	23	,	,	PUNCT
ijtc-861	131	24	individual	individual	ADJ
ijtc-861	131	25	spt	spt	NOUN
ijtc-861	131	26	reporting	reporting	NOUN
ijtc-861	131	27	(	(	PUNCT
ijtc-861	131	28	x2	x2	NOUN
ijtc-861	131	29	)	)	PUNCT
ijtc-861	131	30	,	,	PUNCT
ijtc-861	131	31	and	and	CCONJ
ijtc-861	131	32	taxpayer	taxpayer	NOUN
ijtc-861	131	33	awareness	awareness	NOUN
ijtc-861	131	34	(	(	PUNCT
ijtc-861	131	35	x3	x3	ADJ
ijtc-861	131	36	)	)	PUNCT
ijtc-861	131	37	.	.	PUNCT
ijtc-861	132	1	b.	b.	PROPN
ijtc-861	132	2	dependent	dependent	ADJ
ijtc-861	132	3	variable	variable	NOUN
ijtc-861	132	4	according	accord	VERB
ijtc-861	132	5	to	to	ADP
ijtc-861	132	6	tritjahjo	tritjahjo	PROPN
ijtc-861	132	7	danny	danny	PROPN
ijtc-861	132	8	soesilo	soesilo	NOUN
ijtc-861	132	9	,	,	PUNCT
ijtc-861	132	10	the	the	DET
ijtc-861	132	11	dependent	dependent	ADJ
ijtc-861	132	12	variable	variable	NOUN
ijtc-861	132	13	is	be	AUX
ijtc-861	132	14	a	a	DET
ijtc-861	132	15	variable	variable	NOUN
ijtc-861	132	16	that	that	PRON
ijtc-861	132	17	is	be	AUX
ijtc-861	132	18	affected	affect	VERB
ijtc-861	132	19	or	or	CCONJ
ijtc-861	132	20	becomes	become	VERB
ijtc-861	132	21	a	a	DET
ijtc-861	132	22	result	result	NOUN
ijtc-861	132	23	because	because	SCONJ
ijtc-861	132	24	of	of	ADP
ijtc-861	132	25	the	the	DET
ijtc-861	132	26	independent	independent	ADJ
ijtc-861	132	27	variables	variable	NOUN
ijtc-861	132	28	.	.	PUNCT
ijtc-861	133	1	so	so	SCONJ
ijtc-861	133	2	that	that	SCONJ
ijtc-861	133	3	the	the	DET
ijtc-861	133	4	existence	existence	NOUN
ijtc-861	133	5	of	of	ADP
ijtc-861	133	6	this	this	DET
ijtc-861	133	7	dependent	dependent	ADJ
ijtc-861	133	8	variable	variable	NOUN
ijtc-861	133	9	depends	depend	VERB
ijtc-861	133	10	on	on	ADP
ijtc-861	133	11	the	the	DET
ijtc-861	133	12	magnitude	magnitude	NOUN
ijtc-861	133	13	of	of	ADP
ijtc-861	133	14	the	the	DET
ijtc-861	133	15	independent	independent	ADJ
ijtc-861	133	16	variable	variable	NOUN
ijtc-861	133	17	.	.	PUNCT
ijtc-861	134	1	the	the	DET
ijtc-861	134	2	dependent	dependent	ADJ
ijtc-861	134	3	variable	variable	NOUN
ijtc-861	134	4	used	use	VERB
ijtc-861	134	5	in	in	ADP
ijtc-861	134	6	this	this	DET
ijtc-861	134	7	study	study	NOUN
ijtc-861	134	8	is	be	AUX
ijtc-861	134	9	income	income	NOUN
ijtc-861	134	10	tax	tax	NOUN
ijtc-861	134	11	revenue	revenue	NOUN
ijtc-861	134	12	(	(	PUNCT
ijtc-861	134	13	y	y	NOUN
ijtc-861	134	14	)	)	PUNCT
ijtc-861	134	15	.	.	PUNCT
ijtc-861	135	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	135	2	the	the	DET
ijtc-861	135	3	effect	effect	NOUN
ijtc-861	135	4	of	of	ADP
ijtc-861	135	5	changes	change	NOUN
ijtc-861	135	6	in	in	ADP
ijtc-861	135	7	layers	layer	NOUN
ijtc-861	135	8	of	of	ADP
ijtc-861	135	9	taxable	taxable	ADJ
ijtc-861	135	10	income	income	NOUN
ijtc-861	135	11	article	article	NOUN
ijtc-861	135	12	17	17	NUM
ijtc-861	135	13	of	of	ADP
ijtc-861	135	14	the	the	DET
ijtc-861	135	15	law	law	NOUN
ijtc-861	135	16	on	on	ADP
ijtc-861	135	17	cost	cost	NOUN
ijtc-861	135	18	of	of	ADP
ijtc-861	135	19	goods	good	NOUN
ijtc-861	135	20	sold	sell	VERB
ijtc-861	135	21	,	,	PUNCT
ijtc-861	135	22	reporting	reporting	NOUN
ijtc-861	135	23	of	of	ADP
ijtc-861	135	24	individual	individual	ADJ
ijtc-861	135	25	tax	tax	NOUN
ijtc-861	135	26	returns	return	NOUN
ijtc-861	135	27	and	and	CCONJ
ijtc-861	135	28	taxpayer	taxpayer	NOUN
ijtc-861	135	29	awareness	awareness	NOUN
ijtc-861	135	30	of	of	ADP
ijtc-861	135	31	income	income	NOUN
ijtc-861	135	32	tax	tax	NOUN
ijtc-861	135	33	receipt	receipt	NOUN
ijtc-861	135	34	at	at	ADP
ijtc-861	135	35	the	the	DET
ijtc-861	135	36	pratama	pratama	NOUN
ijtc-861	135	37	sawah	sawah	NOUN
ijtc-861	135	38	besar	besar	PROPN
ijtc-861	135	39	one	one	NUM
ijtc-861	135	40	tax	tax	NOUN
ijtc-861	135	41	service	service	NOUN
ijtc-861	135	42	office	office	NOUN
ijtc-861	135	43	rulandari	rulandari	NOUN
ijtc-861	135	44	&	&	CCONJ
ijtc-861	135	45	rahmayani	rahmayani	PROPN
ijtc-861	136	1	415	415	NUM
ijtc-861	136	2	|	|	ADV
ijtc-861	136	3	ilomata	ilomata	VERB
ijtc-861	136	4	international	international	ADJ
ijtc-861	136	5	journal	journal	NOUN
ijtc-861	136	6	of	of	ADP
ijtc-861	136	7	tax	tax	PROPN
ijtc-861	136	8	&	&	CCONJ
ijtc-861	136	9	accounting	account	VERB
ijtc-861	136	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	136	11	the	the	DET
ijtc-861	136	12	population	population	NOUN
ijtc-861	136	13	in	in	ADP
ijtc-861	136	14	this	this	DET
ijtc-861	136	15	study	study	NOUN
ijtc-861	136	16	is	be	AUX
ijtc-861	136	17	all	all	DET
ijtc-861	136	18	individual	individual	ADJ
ijtc-861	136	19	taxpayers	taxpayer	NOUN
ijtc-861	136	20	who	who	PRON
ijtc-861	136	21	are	be	AUX
ijtc-861	136	22	registered	register	VERB
ijtc-861	136	23	at	at	ADP
ijtc-861	136	24	kpp	kpp	PROPN
ijtc-861	136	25	pratama	pratama	NOUN
ijtc-861	136	26	sawah	sawah	NOUN
ijtc-861	136	27	besar	besar	PROPN
ijtc-861	136	28	one	one	NUM
ijtc-861	136	29	,	,	PUNCT
ijtc-861	136	30	totaling	total	VERB
ijtc-861	136	31	39,208	39,208	NUM
ijtc-861	136	32	individual	individual	ADJ
ijtc-861	136	33	taxpayers	taxpayer	NOUN
ijtc-861	136	34	.	.	PUNCT
ijtc-861	137	1	the	the	DET
ijtc-861	137	2	researcher	researcher	NOUN
ijtc-861	137	3	used	use	VERB
ijtc-861	137	4	a	a	DET
ijtc-861	137	5	sample	sample	NOUN
ijtc-861	137	6	taken	take	VERB
ijtc-861	137	7	from	from	ADP
ijtc-861	137	8	the	the	DET
ijtc-861	137	9	population	population	NOUN
ijtc-861	137	10	,	,	PUNCT
ijtc-861	137	11	namely	namely	ADV
ijtc-861	137	12	individual	individual	ADJ
ijtc-861	137	13	taxpayers	taxpayer	NOUN
ijtc-861	137	14	registered	register	VERB
ijtc-861	137	15	at	at	ADP
ijtc-861	137	16	kpp	kpp	PROPN
ijtc-861	137	17	pratama	pratama	NOUN
ijtc-861	137	18	sawah	sawah	NOUN
ijtc-861	137	19	besar	besar	PROPN
ijtc-861	137	20	one	one	NUM
ijtc-861	137	21	with	with	ADP
ijtc-861	137	22	the	the	DET
ijtc-861	137	23	obligation	obligation	NOUN
ijtc-861	137	24	to	to	PART
ijtc-861	137	25	report	report	VERB
ijtc-861	137	26	annual	annual	ADJ
ijtc-861	137	27	tax	tax	NOUN
ijtc-861	137	28	returns	return	NOUN
ijtc-861	137	29	or	or	CCONJ
ijtc-861	137	30	e	e	NOUN
ijtc-861	137	31	-	-	ADJ
ijtc-861	137	32	filling	fill	VERB
ijtc-861	137	33	users	user	NOUN
ijtc-861	137	34	.	.	PUNCT
ijtc-861	138	1	for	for	ADP
ijtc-861	138	2	this	this	DET
ijtc-861	138	3	reason	reason	NOUN
ijtc-861	138	4	,	,	PUNCT
ijtc-861	138	5	samples	sample	NOUN
ijtc-861	138	6	taken	take	VERB
ijtc-861	138	7	from	from	ADP
ijtc-861	138	8	the	the	DET
ijtc-861	138	9	population	population	NOUN
ijtc-861	138	10	must	must	AUX
ijtc-861	138	11	be	be	AUX
ijtc-861	138	12	truly	truly	ADV
ijtc-861	138	13	representative	representative	ADJ
ijtc-861	138	14	.	.	PUNCT
ijtc-861	139	1	determining	determine	VERB
ijtc-861	139	2	the	the	DET
ijtc-861	139	3	number	number	NOUN
ijtc-861	139	4	of	of	ADP
ijtc-861	139	5	representative	representative	ADJ
ijtc-861	139	6	samples	sample	NOUN
ijtc-861	139	7	according	accord	VERB
ijtc-861	139	8	to	to	ADP
ijtc-861	139	9	hair	hair	NOUN
ijtc-861	139	10	et.al	et.al	PROPN
ijtc-861	139	11	(	(	PUNCT
ijtc-861	139	12	2014	2014	NUM
ijtc-861	139	13	)	)	PUNCT
ijtc-861	139	14	depends	depend	VERB
ijtc-861	139	15	on	on	ADP
ijtc-861	139	16	the	the	DET
ijtc-861	139	17	number	number	NOUN
ijtc-861	139	18	of	of	ADP
ijtc-861	139	19	indicators	indicator	NOUN
ijtc-861	139	20	multiplied	multiply	VERB
ijtc-861	139	21	by	by	ADP
ijtc-861	139	22	5	5	NUM
ijtc-861	139	23	.	.	PUNCT
ijtc-861	140	1	the	the	DET
ijtc-861	140	2	number	number	NOUN
ijtc-861	140	3	of	of	ADP
ijtc-861	140	4	samples	sample	NOUN
ijtc-861	140	5	in	in	ADP
ijtc-861	140	6	this	this	DET
ijtc-861	140	7	study	study	NOUN
ijtc-861	140	8	is	be	AUX
ijtc-861	140	9	:	:	PUNCT
ijtc-861	140	10	n(sample	n(sample	ADJ
ijtc-861	140	11	)	)	PUNCT
ijtc-861	140	12	=	=	PUNCT
ijtc-861	141	1	σ	σ	NUM
ijtc-861	141	2	indicator	indicator	NOUN
ijtc-861	141	3	x	x	PROPN
ijtc-861	141	4	5	5	NUM
ijtc-861	141	5	n	n	NOUN
ijtc-861	141	6	=	=	SYM
ijtc-861	141	7	29	29	NUM
ijtc-861	141	8	x	x	SYM
ijtc-861	141	9	5	5	NUM
ijtc-861	141	10	=	=	SYM
ijtc-861	141	11	145	145	NUM
ijtc-861	141	12	where	where	SCONJ
ijtc-861	141	13	:	:	PUNCT
ijtc-861	141	14	n	n	X
ijtc-861	141	15	:	:	PUNCT
ijtc-861	141	16	sample	sample	NOUN
ijtc-861	141	17	σ	σ	NUM
ijtc-861	141	18	indicator	indicator	NOUN
ijtc-861	141	19	x	x	PROPN
ijtc-861	141	20	5	5	NUM
ijtc-861	141	21	:	:	PUNCT
ijtc-861	141	22	the	the	DET
ijtc-861	141	23	number	number	NOUN
ijtc-861	141	24	of	of	ADP
ijtc-861	141	25	indicators	indicator	NOUN
ijtc-861	141	26	in	in	ADP
ijtc-861	141	27	the	the	DET
ijtc-861	141	28	variable	variable	ADJ
ijtc-861	141	29	grid	grid	NOUN
ijtc-861	141	30	so	so	ADV
ijtc-861	141	31	,	,	PUNCT
ijtc-861	141	32	based	base	VERB
ijtc-861	141	33	on	on	ADP
ijtc-861	141	34	the	the	DET
ijtc-861	141	35	calculation	calculation	NOUN
ijtc-861	141	36	above	above	ADV
ijtc-861	141	37	,	,	PUNCT
ijtc-861	141	38	the	the	DET
ijtc-861	141	39	number	number	NOUN
ijtc-861	141	40	of	of	ADP
ijtc-861	141	41	samples	sample	NOUN
ijtc-861	141	42	used	use	VERB
ijtc-861	141	43	in	in	ADP
ijtc-861	141	44	this	this	DET
ijtc-861	141	45	study	study	NOUN
ijtc-861	141	46	was	be	AUX
ijtc-861	141	47	obtained	obtain	VERB
ijtc-861	141	48	as	as	ADV
ijtc-861	141	49	many	many	ADJ
ijtc-861	141	50	as	as	ADP
ijtc-861	141	51	145	145	NUM
ijtc-861	141	52	respondents	respondent	NOUN
ijtc-861	141	53	.	.	PUNCT
ijtc-861	142	1	data	datum	NOUN
ijtc-861	142	2	analysis	analysis	NOUN
ijtc-861	142	3	using	use	VERB
ijtc-861	142	4	statistical	statistical	ADJ
ijtc-861	142	5	product	product	NOUN
ijtc-861	142	6	and	and	CCONJ
ijtc-861	142	7	service	service	NOUN
ijtc-861	142	8	solutions	solution	NOUN
ijtc-861	142	9	(	(	PUNCT
ijtc-861	142	10	spss	spss	PROPN
ijtc-861	142	11	)	)	PUNCT
ijtc-861	142	12	27	27	NUM
ijtc-861	142	13	for	for	ADP
ijtc-861	142	14	windows	window	NOUN
ijtc-861	142	15	,	,	PUNCT
ijtc-861	142	16	which	which	PRON
ijtc-861	142	17	focuses	focus	VERB
ijtc-861	142	18	on	on	ADP
ijtc-861	142	19	processing	process	VERB
ijtc-861	142	20	research	research	NOUN
ijtc-861	142	21	data	datum	NOUN
ijtc-861	142	22	with	with	ADP
ijtc-861	142	23	quantitative	quantitative	ADJ
ijtc-861	142	24	analysis	analysis	NOUN
ijtc-861	142	25	with	with	ADP
ijtc-861	142	26	descriptive	descriptive	ADJ
ijtc-861	142	27	data	datum	NOUN
ijtc-861	142	28	.	.	PUNCT
ijtc-861	143	1	the	the	DET
ijtc-861	143	2	quantitative	quantitative	ADJ
ijtc-861	143	3	analysis	analysis	NOUN
ijtc-861	143	4	method	method	NOUN
ijtc-861	143	5	is	be	AUX
ijtc-861	143	6	a	a	DET
ijtc-861	143	7	method	method	NOUN
ijtc-861	143	8	of	of	ADP
ijtc-861	143	9	analyzing	analyze	VERB
ijtc-861	143	10	data	datum	NOUN
ijtc-861	143	11	collected	collect	VERB
ijtc-861	143	12	in	in	ADP
ijtc-861	143	13	the	the	DET
ijtc-861	143	14	form	form	NOUN
ijtc-861	143	15	of	of	ADP
ijtc-861	143	16	numbers	number	NOUN
ijtc-861	143	17	or	or	CCONJ
ijtc-861	143	18	score	score	VERB
ijtc-861	143	19	answers	answer	NOUN
ijtc-861	143	20	from	from	ADP
ijtc-861	143	21	the	the	DET
ijtc-861	143	22	respondents	respondent	NOUN
ijtc-861	143	23	who	who	PRON
ijtc-861	143	24	are	be	AUX
ijtc-861	143	25	the	the	DET
ijtc-861	143	26	research	research	NOUN
ijtc-861	143	27	sample	sample	NOUN
ijtc-861	143	28	.	.	PUNCT
ijtc-861	144	1	while	while	SCONJ
ijtc-861	144	2	descriptive	descriptive	ADJ
ijtc-861	144	3	analysis	analysis	NOUN
ijtc-861	144	4	,	,	PUNCT
ijtc-861	144	5	to	to	PART
ijtc-861	144	6	determine	determine	VERB
ijtc-861	144	7	the	the	DET
ijtc-861	144	8	effect	effect	NOUN
ijtc-861	144	9	of	of	ADP
ijtc-861	144	10	changes	change	NOUN
ijtc-861	144	11	in	in	ADP
ijtc-861	144	12	layers	layer	NOUN
ijtc-861	144	13	of	of	ADP
ijtc-861	144	14	taxable	taxable	ADJ
ijtc-861	144	15	income	income	NOUN
ijtc-861	144	16	article	article	NOUN
ijtc-861	144	17	17	17	NUM
ijtc-861	144	18	of	of	ADP
ijtc-861	144	19	the	the	DET
ijtc-861	144	20	hpp	hpp	PROPN
ijtc-861	144	21	law	law	PROPN
ijtc-861	144	22	,	,	PUNCT
ijtc-861	144	23	individual	individual	ADJ
ijtc-861	144	24	spt	spt	NOUN
ijtc-861	144	25	reporting	reporting	NOUN
ijtc-861	144	26	,	,	PUNCT
ijtc-861	144	27	and	and	CCONJ
ijtc-861	144	28	taxpayer	taxpayer	NOUN
ijtc-861	144	29	awareness	awareness	NOUN
ijtc-861	144	30	on	on	ADP
ijtc-861	144	31	income	income	NOUN
ijtc-861	144	32	tax	tax	NOUN
ijtc-861	144	33	receipts	receipt	NOUN
ijtc-861	144	34	at	at	ADP
ijtc-861	144	35	kpp	kpp	PROPN
ijtc-861	144	36	pratama	pratama	NOUN
ijtc-861	144	37	sawah	sawah	NOUN
ijtc-861	144	38	besar	besar	PROPN
ijtc-861	144	39	one	one	NUM
ijtc-861	144	40	describes	describe	VERB
ijtc-861	144	41	research	research	NOUN
ijtc-861	144	42	indicators	indicator	NOUN
ijtc-861	144	43	that	that	PRON
ijtc-861	144	44	use	use	VERB
ijtc-861	144	45	criteria	criterion	NOUN
ijtc-861	144	46	that	that	PRON
ijtc-861	144	47	refer	refer	VERB
ijtc-861	144	48	to	to	ADP
ijtc-861	144	49	the	the	DET
ijtc-861	144	50	average	average	ADJ
ijtc-861	144	51	questionnaire	questionnaire	NOUN
ijtc-861	144	52	category	category	NOUN
ijtc-861	144	53	scores	score	NOUN
ijtc-861	144	54	obtained	obtain	VERB
ijtc-861	144	55	by	by	ADP
ijtc-861	144	56	respondents	respondent	NOUN
ijtc-861	144	57	.	.	PUNCT
ijtc-861	145	1	result	result	NOUN
ijtc-861	145	2	and	and	CCONJ
ijtc-861	145	3	discussion	discussion	NOUN
ijtc-861	145	4	research	research	NOUN
ijtc-861	145	5	on	on	ADP
ijtc-861	145	6	the	the	DET
ijtc-861	145	7	effect	effect	NOUN
ijtc-861	145	8	of	of	ADP
ijtc-861	145	9	changes	change	NOUN
ijtc-861	145	10	in	in	ADP
ijtc-861	145	11	layers	layer	NOUN
ijtc-861	145	12	of	of	ADP
ijtc-861	145	13	taxable	taxable	ADJ
ijtc-861	145	14	income	income	NOUN
ijtc-861	145	15	article	article	NOUN
ijtc-861	145	16	17	17	NUM
ijtc-861	145	17	of	of	ADP
ijtc-861	145	18	the	the	DET
ijtc-861	145	19	hpp	hpp	PROPN
ijtc-861	145	20	law	law	PROPN
ijtc-861	145	21	,	,	PUNCT
ijtc-861	145	22	individual	individual	ADJ
ijtc-861	145	23	spt	spt	NOUN
ijtc-861	145	24	reporting	reporting	NOUN
ijtc-861	145	25	,	,	PUNCT
ijtc-861	145	26	and	and	CCONJ
ijtc-861	145	27	taxpayer	taxpayer	NOUN
ijtc-861	145	28	awareness	awareness	NOUN
ijtc-861	145	29	of	of	ADP
ijtc-861	145	30	income	income	NOUN
ijtc-861	145	31	tax	tax	NOUN
ijtc-861	145	32	receipts	receipt	NOUN
ijtc-861	145	33	,	,	PUNCT
ijtc-861	145	34	in	in	ADP
ijtc-861	145	35	obtaining	obtain	VERB
ijtc-861	145	36	research	research	NOUN
ijtc-861	145	37	respondents	respondent	NOUN
ijtc-861	145	38	,	,	PUNCT
ijtc-861	145	39	145	145	NUM
ijtc-861	145	40	questionnaires	questionnaire	NOUN
ijtc-861	145	41	were	be	AUX
ijtc-861	145	42	distributed	distribute	VERB
ijtc-861	145	43	to	to	ADP
ijtc-861	145	44	individual	individual	ADJ
ijtc-861	145	45	taxpayers	taxpayer	NOUN
ijtc-861	145	46	at	at	ADP
ijtc-861	145	47	kpp	kpp	PROPN
ijtc-861	145	48	pratama	pratama	NOUN
ijtc-861	145	49	sawah	sawah	NOUN
ijtc-861	145	50	besar	besar	PROPN
ijtc-861	145	51	satu	satu	PROPN
ijtc-861	145	52	.	.	PUNCT
ijtc-861	146	1	changes	change	NOUN
ijtc-861	146	2	in	in	ADP
ijtc-861	146	3	layers	layer	NOUN
ijtc-861	146	4	of	of	ADP
ijtc-861	146	5	taxable	taxable	ADJ
ijtc-861	146	6	income	income	NOUN
ijtc-861	146	7	article	article	NOUN
ijtc-861	146	8	17	17	NUM
ijtc-861	146	9	hpp	hpp	PROPN
ijtc-861	146	10	law	law	PROPN
ijtc-861	146	11	(	(	PUNCT
ijtc-861	146	12	x1	x1	NOUN
ijtc-861	146	13	)	)	PUNCT
ijtc-861	146	14	changes	change	NOUN
ijtc-861	146	15	to	to	ADP
ijtc-861	146	16	the	the	DET
ijtc-861	146	17	layer	layer	NOUN
ijtc-861	146	18	levels	level	NOUN
ijtc-861	146	19	of	of	ADP
ijtc-861	146	20	article	article	NOUN
ijtc-861	146	21	17	17	NUM
ijtc-861	146	22	of	of	ADP
ijtc-861	146	23	the	the	DET
ijtc-861	146	24	hpp	hpp	PROPN
ijtc-861	146	25	law	law	PROPN
ijtc-861	146	26	(	(	PUNCT
ijtc-861	146	27	pph	pph	PROPN
ijtc-861	146	28	21	21	NUM
ijtc-861	146	29	)	)	PUNCT
ijtc-861	146	30	may	may	AUX
ijtc-861	146	31	involve	involve	VERB
ijtc-861	146	32	several	several	ADJ
ijtc-861	146	33	aspects	aspect	NOUN
ijtc-861	146	34	,	,	PUNCT
ijtc-861	146	35	such	such	ADJ
ijtc-861	146	36	as	as	ADP
ijtc-861	146	37	adjusting	adjust	VERB
ijtc-861	146	38	tax	tax	NOUN
ijtc-861	146	39	rates	rate	NOUN
ijtc-861	146	40	,	,	PUNCT
ijtc-861	146	41	adding	add	VERB
ijtc-861	146	42	or	or	CCONJ
ijtc-861	146	43	reducing	reduce	VERB
ijtc-861	146	44	the	the	DET
ijtc-861	146	45	number	number	NOUN
ijtc-861	146	46	of	of	ADP
ijtc-861	146	47	layers	layer	NOUN
ijtc-861	146	48	,	,	PUNCT
ijtc-861	146	49	or	or	CCONJ
ijtc-861	146	50	setting	set	VERB
ijtc-861	146	51	the	the	DET
ijtc-861	146	52	amount	amount	NOUN
ijtc-861	146	53	of	of	ADP
ijtc-861	146	54	income	income	NOUN
ijtc-861	146	55	imposed	impose	VERB
ijtc-861	146	56	on	on	ADP
ijtc-861	146	57	each	each	DET
ijtc-861	146	58	layer	layer	NOUN
ijtc-861	146	59	.	.	PUNCT
ijtc-861	147	1	the	the	DET
ijtc-861	147	2	author	author	NOUN
ijtc-861	147	3	has	have	AUX
ijtc-861	147	4	recapitulated	recapitulate	VERB
ijtc-861	147	5	the	the	DET
ijtc-861	147	6	score	score	NOUN
ijtc-861	147	7	of	of	ADP
ijtc-861	147	8	each	each	DET
ijtc-861	147	9	statement	statement	NOUN
ijtc-861	147	10	on	on	ADP
ijtc-861	147	11	the	the	DET
ijtc-861	147	12	variable	variable	ADJ
ijtc-861	147	13	layer	layer	NOUN
ijtc-861	147	14	of	of	ADP
ijtc-861	147	15	change	change	NOUN
ijtc-861	147	16	of	of	ADP
ijtc-861	147	17	taxable	taxable	ADJ
ijtc-861	147	18	income	income	NOUN
ijtc-861	147	19	article	article	NOUN
ijtc-861	147	20	17	17	NUM
ijtc-861	147	21	of	of	ADP
ijtc-861	147	22	the	the	DET
ijtc-861	147	23	hpp	hpp	PROPN
ijtc-861	147	24	law	law	PROPN
ijtc-861	147	25	(	(	PUNCT
ijtc-861	147	26	x1	x1	PROPN
ijtc-861	147	27	)	)	PUNCT
ijtc-861	147	28	using	use	VERB
ijtc-861	147	29	the	the	DET
ijtc-861	147	30	formula	formula	NOUN
ijtc-861	147	31	m	m	NOUN
ijtc-861	147	32	=	=	SYM
ijtc-861	147	33	∑f(x	∑f(x	PROPN
ijtc-861	147	34	)	)	PUNCT
ijtc-861	147	35	/	/	SYM
ijtc-861	148	1	n.	n.	NOUN
ijtc-861	148	2	more	more	ADJ
ijtc-861	148	3	details	detail	NOUN
ijtc-861	148	4	can	can	AUX
ijtc-861	148	5	be	be	AUX
ijtc-861	148	6	seen	see	VERB
ijtc-861	148	7	in	in	ADP
ijtc-861	148	8	the	the	DET
ijtc-861	148	9	recapitulation	recapitulation	NOUN
ijtc-861	148	10	table	table	NOUN
ijtc-861	148	11	as	as	SCONJ
ijtc-861	148	12	follows	follow	VERB
ijtc-861	148	13	:	:	PUNCT
ijtc-861	148	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	148	15	the	the	DET
ijtc-861	148	16	effect	effect	NOUN
ijtc-861	148	17	of	of	ADP
ijtc-861	148	18	changes	change	NOUN
ijtc-861	148	19	in	in	ADP
ijtc-861	148	20	layers	layer	NOUN
ijtc-861	148	21	of	of	ADP
ijtc-861	148	22	taxable	taxable	ADJ
ijtc-861	148	23	income	income	NOUN
ijtc-861	148	24	article	article	NOUN
ijtc-861	148	25	17	17	NUM
ijtc-861	148	26	of	of	ADP
ijtc-861	148	27	the	the	DET
ijtc-861	148	28	law	law	NOUN
ijtc-861	148	29	on	on	ADP
ijtc-861	148	30	cost	cost	NOUN
ijtc-861	148	31	of	of	ADP
ijtc-861	148	32	goods	good	NOUN
ijtc-861	148	33	sold	sell	VERB
ijtc-861	148	34	,	,	PUNCT
ijtc-861	148	35	reporting	reporting	NOUN
ijtc-861	148	36	of	of	ADP
ijtc-861	148	37	individual	individual	ADJ
ijtc-861	148	38	tax	tax	NOUN
ijtc-861	148	39	returns	return	NOUN
ijtc-861	148	40	and	and	CCONJ
ijtc-861	148	41	taxpayer	taxpayer	NOUN
ijtc-861	148	42	awareness	awareness	NOUN
ijtc-861	148	43	of	of	ADP
ijtc-861	148	44	income	income	NOUN
ijtc-861	148	45	tax	tax	NOUN
ijtc-861	148	46	receipt	receipt	NOUN
ijtc-861	148	47	at	at	ADP
ijtc-861	148	48	the	the	DET
ijtc-861	148	49	pratama	pratama	NOUN
ijtc-861	148	50	sawah	sawah	NOUN
ijtc-861	148	51	besar	besar	PROPN
ijtc-861	148	52	one	one	NUM
ijtc-861	148	53	tax	tax	NOUN
ijtc-861	148	54	service	service	NOUN
ijtc-861	148	55	office	office	NOUN
ijtc-861	148	56	rulandari	rulandari	NOUN
ijtc-861	148	57	&	&	CCONJ
ijtc-861	148	58	rahmayani	rahmayani	PROPN
ijtc-861	148	59	416	416	NUM
ijtc-861	148	60	|	|	ADV
ijtc-861	148	61	ilomata	ilomata	VERB
ijtc-861	148	62	international	international	ADJ
ijtc-861	148	63	journal	journal	NOUN
ijtc-861	148	64	of	of	ADP
ijtc-861	148	65	tax	tax	PROPN
ijtc-861	148	66	&	&	CCONJ
ijtc-861	148	67	accounting	account	VERB
ijtc-861	148	68	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	148	69	table	table	NOUN
ijtc-861	148	70	iv	iv	NOUN
ijtc-861	148	71	.	.	PUNCT
ijtc-861	148	72	variable	variable	ADJ
ijtc-861	148	73	score	score	NOUN
ijtc-861	148	74	recapitulation	recapitulation	NOUN
ijtc-861	148	75	of	of	ADP
ijtc-861	148	76	changes	change	NOUN
ijtc-861	148	77	in	in	ADP
ijtc-861	148	78	layers	layer	NOUN
ijtc-861	148	79	of	of	ADP
ijtc-861	148	80	taxable	taxable	ADJ
ijtc-861	148	81	income	income	NOUN
ijtc-861	148	82	article	article	NOUN
ijtc-861	148	83	17	17	NUM
ijtc-861	148	84	hpp	hpp	PROPN
ijtc-861	148	85	law	law	PROPN
ijtc-861	148	86	(	(	PUNCT
ijtc-861	148	87	x1	x1	PROPN
ijtc-861	148	88	)	)	PUNCT
ijtc-861	148	89	no	no	DET
ijtc-861	148	90	statement	statement	NOUN
ijtc-861	148	91	mean	mean	VERB
ijtc-861	148	92	category	category	NOUN
ijtc-861	148	93	1	1	NUM
ijtc-861	148	94	changes	change	NOUN
ijtc-861	148	95	to	to	ADP
ijtc-861	148	96	the	the	DET
ijtc-861	148	97	first	first	ADJ
ijtc-861	148	98	layer	layer	NOUN
ijtc-861	148	99	of	of	ADP
ijtc-861	148	100	pph	pph	PROPN
ijtc-861	148	101	rates	rate	NOUN
ijtc-861	148	102	(	(	PUNCT
ijtc-861	148	103	5	5	NUM
ijtc-861	148	104	%	%	NOUN
ijtc-861	148	105	rate	rate	NOUN
ijtc-861	148	106	with	with	ADP
ijtc-861	148	107	pkp	pkp	PROPN
ijtc-861	148	108	0	0	NUM
ijtc-861	148	109	-	-	SYM
ijtc-861	148	110	60	60	NUM
ijtc-861	148	111	million	million	NUM
ijtc-861	148	112	)	)	PUNCT
ijtc-861	148	113	are	be	AUX
ijtc-861	148	114	determined	determine	VERB
ijtc-861	148	115	fairly	fairly	ADV
ijtc-861	148	116	and	and	CCONJ
ijtc-861	148	117	fairly	fairly	ADV
ijtc-861	148	118	by	by	ADP
ijtc-861	148	119	adjusting	adjust	VERB
ijtc-861	148	120	the	the	DET
ijtc-861	148	121	income	income	NOUN
ijtc-861	148	122	of	of	ADP
ijtc-861	148	123	the	the	DET
ijtc-861	148	124	taxpayer	taxpayer	NOUN
ijtc-861	148	125	4,44	4,44	NOUN
ijtc-861	148	126	very	very	ADV
ijtc-861	148	127	good	good	ADJ
ijtc-861	148	128	2	2	NUM
ijtc-861	148	129	changes	change	NOUN
ijtc-861	148	130	to	to	ADP
ijtc-861	148	131	the	the	DET
ijtc-861	148	132	fifth	fifth	ADJ
ijtc-861	148	133	layer	layer	NOUN
ijtc-861	148	134	of	of	ADP
ijtc-861	148	135	pph	pph	PROPN
ijtc-861	148	136	rates	rate	NOUN
ijtc-861	148	137	(	(	PUNCT
ijtc-861	148	138	35	35	NUM
ijtc-861	148	139	%	%	NOUN
ijtc-861	148	140	rate	rate	NOUN
ijtc-861	148	141	with	with	ADP
ijtc-861	148	142	pkp	pkp	PROPN
ijtc-861	148	143	above	above	ADP
ijtc-861	148	144	5	5	NUM
ijtc-861	148	145	billion	billion	NUM
ijtc-861	148	146	)	)	PUNCT
ijtc-861	148	147	are	be	AUX
ijtc-861	148	148	determined	determine	VERB
ijtc-861	148	149	fairly	fairly	ADV
ijtc-861	148	150	and	and	CCONJ
ijtc-861	148	151	fairly	fairly	ADV
ijtc-861	148	152	by	by	ADP
ijtc-861	148	153	adjusting	adjust	VERB
ijtc-861	148	154	the	the	DET
ijtc-861	148	155	income	income	NOUN
ijtc-861	148	156	of	of	ADP
ijtc-861	148	157	the	the	DET
ijtc-861	148	158	taxpayer	taxpayer	NOUN
ijtc-861	149	1	4,15	4,15	NUM
ijtc-861	149	2	good	good	ADJ
ijtc-861	149	3	3	3	NUM
ijtc-861	149	4	taxpayers	taxpayer	NOUN
ijtc-861	149	5	can	can	AUX
ijtc-861	149	6	pay	pay	VERB
ijtc-861	149	7	taxes	taxis	NOUN
ijtc-861	149	8	according	accord	VERB
ijtc-861	149	9	to	to	ADP
ijtc-861	149	10	the	the	DET
ijtc-861	149	11	new	new	ADJ
ijtc-861	149	12	applicable	applicable	ADJ
ijtc-861	149	13	rates	rate	NOUN
ijtc-861	149	14	4,23	4,23	PRON
ijtc-861	150	1	very	very	ADV
ijtc-861	150	2	good	good	ADJ
ijtc-861	150	3	4	4	NUM
ijtc-861	150	4	the	the	DET
ijtc-861	150	5	applicable	applicable	ADJ
ijtc-861	150	6	tax	tax	NOUN
ijtc-861	150	7	change	change	NOUN
ijtc-861	150	8	policy	policy	NOUN
ijtc-861	150	9	motivates	motivate	VERB
ijtc-861	150	10	taxpayers	taxpayer	NOUN
ijtc-861	150	11	to	to	PART
ijtc-861	150	12	pay	pay	VERB
ijtc-861	150	13	taxes	taxis	NOUN
ijtc-861	150	14	on	on	ADP
ijtc-861	150	15	time	time	NOUN
ijtc-861	150	16	4,30	4,30	PRON
ijtc-861	150	17	very	very	ADV
ijtc-861	150	18	good	good	ADJ
ijtc-861	150	19	5	5	NUM
ijtc-861	150	20	the	the	DET
ijtc-861	150	21	new	new	ADJ
ijtc-861	150	22	rate	rate	NOUN
ijtc-861	150	23	that	that	PRON
ijtc-861	150	24	applies	apply	VERB
ijtc-861	150	25	it	it	PRON
ijtc-861	150	26	makes	make	VERB
ijtc-861	150	27	it	it	PRON
ijtc-861	150	28	easier	easy	ADJ
ijtc-861	150	29	for	for	SCONJ
ijtc-861	150	30	taxpayers	taxpayer	NOUN
ijtc-861	150	31	to	to	PART
ijtc-861	150	32	pay	pay	VERB
ijtc-861	150	33	taxes	taxis	NOUN
ijtc-861	150	34	4,20	4,20	NUM
ijtc-861	150	35	good	good	ADJ
ijtc-861	150	36	6	6	NUM
ijtc-861	150	37	with	with	ADP
ijtc-861	150	38	the	the	DET
ijtc-861	150	39	new	new	ADJ
ijtc-861	150	40	tariff	tariff	NOUN
ijtc-861	150	41	that	that	PRON
ijtc-861	150	42	applies	apply	VERB
ijtc-861	150	43	,	,	PUNCT
ijtc-861	150	44	taxpayers	taxpayer	NOUN
ijtc-861	150	45	do	do	AUX
ijtc-861	150	46	not	not	PART
ijtc-861	150	47	feel	feel	VERB
ijtc-861	150	48	burdened	burden	VERB
ijtc-861	150	49	to	to	PART
ijtc-861	150	50	pay	pay	VERB
ijtc-861	150	51	taxes	taxis	NOUN
ijtc-861	150	52	4,20	4,20	NUM
ijtc-861	150	53	good	good	ADJ
ijtc-861	150	54	7	7	NUM
ijtc-861	150	55	the	the	PRON
ijtc-861	150	56	greater	great	ADJ
ijtc-861	150	57	the	the	DET
ijtc-861	150	58	value	value	NOUN
ijtc-861	150	59	of	of	ADP
ijtc-861	150	60	income	income	NOUN
ijtc-861	150	61	,	,	PUNCT
ijtc-861	150	62	the	the	PRON
ijtc-861	150	63	higher	high	ADJ
ijtc-861	150	64	the	the	DET
ijtc-861	150	65	tax	tax	NOUN
ijtc-861	150	66	that	that	PRON
ijtc-861	150	67	needs	need	VERB
ijtc-861	150	68	to	to	PART
ijtc-861	150	69	be	be	AUX
ijtc-861	150	70	paid	pay	VERB
ijtc-861	150	71	4,31	4,31	NUM
ijtc-861	150	72	very	very	ADV
ijtc-861	150	73	good	good	ADJ
ijtc-861	150	74	8	8	NUM
ijtc-861	150	75	the	the	DET
ijtc-861	150	76	size	size	NOUN
ijtc-861	150	77	of	of	ADP
ijtc-861	150	78	my	my	PRON
ijtc-861	150	79	income	income	NOUN
ijtc-861	150	80	is	be	AUX
ijtc-861	150	81	not	not	PART
ijtc-861	150	82	a	a	DET
ijtc-861	150	83	barrier	barrier	NOUN
ijtc-861	150	84	to	to	ADP
ijtc-861	150	85	paying	pay	VERB
ijtc-861	150	86	taxes	taxis	NOUN
ijtc-861	151	1	4,44	4,44	NUM
ijtc-861	151	2	very	very	ADV
ijtc-861	151	3	good	good	ADJ
ijtc-861	151	4	9	9	NUM
ijtc-861	151	5	the	the	PRON
ijtc-861	151	6	greater	great	ADJ
ijtc-861	151	7	the	the	DET
ijtc-861	151	8	value	value	NOUN
ijtc-861	151	9	of	of	ADP
ijtc-861	151	10	income	income	NOUN
ijtc-861	151	11	,	,	PUNCT
ijtc-861	151	12	the	the	PRON
ijtc-861	151	13	higher	high	ADJ
ijtc-861	151	14	the	the	DET
ijtc-861	151	15	value	value	NOUN
ijtc-861	151	16	/	/	SYM
ijtc-861	151	17	percentage	percentage	NOUN
ijtc-861	151	18	of	of	ADP
ijtc-861	151	19	the	the	DET
ijtc-861	151	20	tax	tax	NOUN
ijtc-861	151	21	rate	rate	NOUN
ijtc-861	151	22	imposed	impose	VERB
ijtc-861	151	23	4,15	4,15	NUM
ijtc-861	151	24	good	good	ADJ
ijtc-861	151	25	10	10	NUM
ijtc-861	151	26	the	the	DET
ijtc-861	151	27	amount	amount	NOUN
ijtc-861	151	28	of	of	ADP
ijtc-861	151	29	tax	tax	NOUN
ijtc-861	151	30	imposed	impose	VERB
ijtc-861	151	31	is	be	AUX
ijtc-861	151	32	by	by	ADP
ijtc-861	151	33	the	the	DET
ijtc-861	151	34	income	income	NOUN
ijtc-861	151	35	level	level	NOUN
ijtc-861	151	36	of	of	ADP
ijtc-861	151	37	the	the	DET
ijtc-861	151	38	taxpayer	taxpayer	NOUN
ijtc-861	151	39	4,23	4,23	PROPN
ijtc-861	151	40	very	very	ADV
ijtc-861	151	41	good	good	ADJ
ijtc-861	151	42	11	11	NUM
ijtc-861	151	43	low	low	ADJ
ijtc-861	151	44	tax	tax	NOUN
ijtc-861	151	45	rates	rate	NOUN
ijtc-861	151	46	can	can	AUX
ijtc-861	151	47	increase	increase	VERB
ijtc-861	151	48	the	the	DET
ijtc-861	151	49	utility	utility	NOUN
ijtc-861	151	50	(	(	PUNCT
ijtc-861	151	51	usefulness	usefulness	NOUN
ijtc-861	151	52	)	)	PUNCT
ijtc-861	151	53	of	of	ADP
ijtc-861	151	54	the	the	DET
ijtc-861	151	55	taxpayer	taxpayer	NOUN
ijtc-861	151	56	to	to	PART
ijtc-861	151	57	provide	provide	VERB
ijtc-861	151	58	initiative	initiative	NOUN
ijtc-861	151	59	in	in	ADP
ijtc-861	151	60	reporting	report	VERB
ijtc-861	151	61	income	income	NOUN
ijtc-861	151	62	to	to	ADP
ijtc-861	151	63	the	the	DET
ijtc-861	151	64	tax	tax	NOUN
ijtc-861	151	65	administration	administration	NOUN
ijtc-861	151	66	4,30	4,30	PRON
ijtc-861	151	67	very	very	ADV
ijtc-861	151	68	good	good	ADJ
ijtc-861	151	69	12	12	NUM
ijtc-861	151	70	changes	change	NOUN
ijtc-861	151	71	in	in	ADP
ijtc-861	151	72	tax	tax	NOUN
ijtc-861	151	73	rates	rate	NOUN
ijtc-861	151	74	greatly	greatly	ADV
ijtc-861	151	75	affect	affect	VERB
ijtc-861	151	76	the	the	DET
ijtc-861	151	77	level	level	NOUN
ijtc-861	151	78	of	of	ADP
ijtc-861	151	79	utility	utility	NOUN
ijtc-861	151	80	(	(	PUNCT
ijtc-861	151	81	usefulness	usefulness	NOUN
ijtc-861	151	82	)	)	PUNCT
ijtc-861	151	83	of	of	ADP
ijtc-861	151	84	the	the	DET
ijtc-861	151	85	taxpayer	taxpayer	NOUN
ijtc-861	151	86	4,20	4,20	PROPN
ijtc-861	151	87	good	good	PROPN
ijtc-861	151	88	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	151	89	the	the	DET
ijtc-861	151	90	effect	effect	NOUN
ijtc-861	151	91	of	of	ADP
ijtc-861	151	92	changes	change	NOUN
ijtc-861	151	93	in	in	ADP
ijtc-861	151	94	layers	layer	NOUN
ijtc-861	151	95	of	of	ADP
ijtc-861	151	96	taxable	taxable	ADJ
ijtc-861	151	97	income	income	NOUN
ijtc-861	151	98	article	article	NOUN
ijtc-861	151	99	17	17	NUM
ijtc-861	151	100	of	of	ADP
ijtc-861	151	101	the	the	DET
ijtc-861	151	102	law	law	NOUN
ijtc-861	151	103	on	on	ADP
ijtc-861	151	104	cost	cost	NOUN
ijtc-861	151	105	of	of	ADP
ijtc-861	151	106	goods	good	NOUN
ijtc-861	151	107	sold	sell	VERB
ijtc-861	151	108	,	,	PUNCT
ijtc-861	151	109	reporting	reporting	NOUN
ijtc-861	151	110	of	of	ADP
ijtc-861	151	111	individual	individual	ADJ
ijtc-861	151	112	tax	tax	NOUN
ijtc-861	151	113	returns	return	NOUN
ijtc-861	151	114	and	and	CCONJ
ijtc-861	151	115	taxpayer	taxpayer	NOUN
ijtc-861	151	116	awareness	awareness	NOUN
ijtc-861	151	117	of	of	ADP
ijtc-861	151	118	income	income	NOUN
ijtc-861	151	119	tax	tax	NOUN
ijtc-861	151	120	receipt	receipt	NOUN
ijtc-861	151	121	at	at	ADP
ijtc-861	151	122	the	the	DET
ijtc-861	151	123	pratama	pratama	NOUN
ijtc-861	151	124	sawah	sawah	NOUN
ijtc-861	151	125	besar	besar	PROPN
ijtc-861	151	126	one	one	NUM
ijtc-861	151	127	tax	tax	NOUN
ijtc-861	151	128	service	service	NOUN
ijtc-861	151	129	office	office	NOUN
ijtc-861	151	130	rulandari	rulandari	NOUN
ijtc-861	151	131	&	&	CCONJ
ijtc-861	151	132	rahmayani	rahmayani	NOUN
ijtc-861	151	133	417	417	NUM
ijtc-861	151	134	|	|	ADV
ijtc-861	151	135	ilomata	ilomata	VERB
ijtc-861	151	136	international	international	ADJ
ijtc-861	151	137	journal	journal	NOUN
ijtc-861	151	138	of	of	ADP
ijtc-861	151	139	tax	tax	PROPN
ijtc-861	151	140	&	&	CCONJ
ijtc-861	151	141	accounting	account	VERB
ijtc-861	151	142	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	151	143	13	13	NUM
ijtc-861	151	144	high	high	ADJ
ijtc-861	151	145	tax	tax	NOUN
ijtc-861	151	146	rates	rate	NOUN
ijtc-861	151	147	can	can	AUX
ijtc-861	151	148	reduce	reduce	VERB
ijtc-861	151	149	the	the	DET
ijtc-861	151	150	level	level	NOUN
ijtc-861	151	151	of	of	ADP
ijtc-861	151	152	utility	utility	NOUN
ijtc-861	151	153	(	(	PUNCT
ijtc-861	151	154	usefulness	usefulness	NOUN
ijtc-861	151	155	)	)	PUNCT
ijtc-861	151	156	of	of	ADP
ijtc-861	151	157	taxpayers	taxpayer	NOUN
ijtc-861	151	158	so	so	SCONJ
ijtc-861	151	159	that	that	SCONJ
ijtc-861	151	160	non	non	ADJ
ijtc-861	151	161	-	-	NOUN
ijtc-861	151	162	compliance	compliance	NOUN
ijtc-861	151	163	arises	arise	VERB
ijtc-861	151	164	which	which	PRON
ijtc-861	151	165	affects	affect	VERB
ijtc-861	151	166	the	the	DET
ijtc-861	151	167	increase	increase	NOUN
ijtc-861	151	168	in	in	ADP
ijtc-861	151	169	tax	tax	NOUN
ijtc-861	151	170	revenue	revenue	NOUN
ijtc-861	152	1	4,20	4,20	PROPN
ijtc-861	152	2	good	good	ADJ
ijtc-861	152	3	14	14	NUM
ijtc-861	152	4	increasing	increase	VERB
ijtc-861	152	5	the	the	DET
ijtc-861	152	6	utility	utility	NOUN
ijtc-861	152	7	(	(	PUNCT
ijtc-861	152	8	usability	usability	NOUN
ijtc-861	152	9	)	)	PUNCT
ijtc-861	152	10	of	of	ADP
ijtc-861	152	11	taxpayers	taxpayer	NOUN
ijtc-861	152	12	has	have	VERB
ijtc-861	152	13	a	a	DET
ijtc-861	152	14	major	major	ADJ
ijtc-861	152	15	influence	influence	NOUN
ijtc-861	152	16	on	on	ADP
ijtc-861	152	17	tax	tax	NOUN
ijtc-861	152	18	revenues	revenue	NOUN
ijtc-861	153	1	4,31	4,31	PRON
ijtc-861	154	1	very	very	ADV
ijtc-861	154	2	good	good	ADJ
ijtc-861	154	3	mean	mean	NOUN
ijtc-861	154	4	score	score	NOUN
ijtc-861	154	5	59,66/14	59,66/14	NOUN
ijtc-861	154	6	=	=	SYM
ijtc-861	155	1	4,26	4,26	NUM
ijtc-861	155	2	very	very	ADV
ijtc-861	155	3	good	good	ADJ
ijtc-861	155	4	source	source	NOUN
ijtc-861	155	5	:	:	PUNCT
ijtc-861	155	6	data	datum	NOUN
ijtc-861	155	7	processed	process	VERB
ijtc-861	155	8	by	by	ADP
ijtc-861	155	9	the	the	DET
ijtc-861	155	10	author	author	NOUN
ijtc-861	155	11	,	,	PUNCT
ijtc-861	155	12	2023	2023	NUM
ijtc-861	155	13	based	base	VERB
ijtc-861	155	14	on	on	ADP
ijtc-861	155	15	table	table	NOUN
ijtc-861	155	16	iv	iv	X
ijtc-861	155	17	above	above	ADV
ijtc-861	155	18	,	,	PUNCT
ijtc-861	155	19	the	the	DET
ijtc-861	155	20	average	average	ADJ
ijtc-861	155	21	score	score	NOUN
ijtc-861	155	22	on	on	ADP
ijtc-861	155	23	the	the	DET
ijtc-861	155	24	variable	variable	ADJ
ijtc-861	155	25	change	change	NOUN
ijtc-861	155	26	of	of	ADP
ijtc-861	155	27	layer	layer	NOUN
ijtc-861	155	28	of	of	ADP
ijtc-861	155	29	taxable	taxable	ADJ
ijtc-861	155	30	income	income	NOUN
ijtc-861	155	31	article	article	NOUN
ijtc-861	155	32	17	17	NUM
ijtc-861	155	33	of	of	ADP
ijtc-861	155	34	the	the	DET
ijtc-861	155	35	hpp	hpp	PROPN
ijtc-861	155	36	law	law	NOUN
ijtc-861	155	37	is	be	AUX
ijtc-861	155	38	4.26	4.26	NUM
ijtc-861	155	39	.	.	PUNCT
ijtc-861	156	1	this	this	DET
ijtc-861	156	2	figure	figure	NOUN
ijtc-861	156	3	is	be	AUX
ijtc-861	156	4	included	include	VERB
ijtc-861	156	5	in	in	ADP
ijtc-861	156	6	the	the	DET
ijtc-861	156	7	very	very	ADV
ijtc-861	156	8	good	good	ADJ
ijtc-861	156	9	category	category	NOUN
ijtc-861	156	10	.	.	PUNCT
ijtc-861	157	1	a.	a.	NOUN
ijtc-861	157	2	individual	individual	PROPN
ijtc-861	157	3	spt	spt	PROPN
ijtc-861	157	4	reporting	reporting	NOUN
ijtc-861	157	5	(	(	PUNCT
ijtc-861	157	6	x2	x2	NOUN
ijtc-861	157	7	)	)	PUNCT
ijtc-861	157	8	reporting	report	VERB
ijtc-861	157	9	spt	spt	NOUN
ijtc-861	157	10	in	in	ADP
ijtc-861	157	11	a	a	DET
ijtc-861	157	12	timely	timely	ADJ
ijtc-861	157	13	and	and	CCONJ
ijtc-861	157	14	correct	correct	ADJ
ijtc-861	157	15	manner	manner	NOUN
ijtc-861	157	16	is	be	AUX
ijtc-861	157	17	the	the	DET
ijtc-861	157	18	obligation	obligation	NOUN
ijtc-861	157	19	of	of	ADP
ijtc-861	157	20	the	the	DET
ijtc-861	157	21	taxpayer	taxpayer	NOUN
ijtc-861	157	22	to	to	PART
ijtc-861	157	23	comply	comply	VERB
ijtc-861	157	24	with	with	ADP
ijtc-861	157	25	tax	tax	NOUN
ijtc-861	157	26	regulations	regulation	NOUN
ijtc-861	157	27	and	and	CCONJ
ijtc-861	157	28	maintain	maintain	VERB
ijtc-861	157	29	compliance	compliance	NOUN
ijtc-861	157	30	with	with	ADP
ijtc-861	157	31	the	the	DET
ijtc-861	157	32	applicable	applicable	ADJ
ijtc-861	157	33	tax	tax	NOUN
ijtc-861	157	34	system	system	NOUN
ijtc-861	157	35	.	.	PUNCT
ijtc-861	158	1	the	the	DET
ijtc-861	158	2	author	author	NOUN
ijtc-861	158	3	has	have	AUX
ijtc-861	158	4	recapitulated	recapitulate	VERB
ijtc-861	158	5	the	the	DET
ijtc-861	158	6	score	score	NOUN
ijtc-861	158	7	of	of	ADP
ijtc-861	158	8	each	each	DET
ijtc-861	158	9	statement	statement	NOUN
ijtc-861	158	10	on	on	ADP
ijtc-861	158	11	the	the	DET
ijtc-861	158	12	individual	individual	ADJ
ijtc-861	158	13	spt	spt	NOUN
ijtc-861	158	14	reporting	report	VERB
ijtc-861	158	15	variable	variable	NOUN
ijtc-861	158	16	(	(	PUNCT
ijtc-861	158	17	x2	x2	PROPN
ijtc-861	158	18	)	)	PUNCT
ijtc-861	158	19	using	use	VERB
ijtc-861	158	20	the	the	DET
ijtc-861	158	21	formula	formula	NOUN
ijtc-861	158	22	m	m	NOUN
ijtc-861	158	23	=	=	SYM
ijtc-861	158	24	∑f(x	∑f(x	PROPN
ijtc-861	158	25	)	)	PUNCT
ijtc-861	158	26	/	/	SYM
ijtc-861	159	1	n.	n.	NOUN
ijtc-861	159	2	more	more	ADJ
ijtc-861	159	3	details	detail	NOUN
ijtc-861	159	4	can	can	AUX
ijtc-861	159	5	be	be	AUX
ijtc-861	159	6	seen	see	VERB
ijtc-861	159	7	in	in	ADP
ijtc-861	159	8	the	the	DET
ijtc-861	159	9	recapitulation	recapitulation	NOUN
ijtc-861	159	10	table	table	NOUN
ijtc-861	159	11	as	as	SCONJ
ijtc-861	159	12	follows	follow	VERB
ijtc-861	159	13	:	:	PUNCT
ijtc-861	159	14	table	table	NOUN
ijtc-861	159	15	v	v	NOUN
ijtc-861	159	16	recapitulation	recapitulation	NOUN
ijtc-861	159	17	of	of	ADP
ijtc-861	159	18	individual	individual	ADJ
ijtc-861	159	19	spt	spt	NOUN
ijtc-861	159	20	reporting	report	VERB
ijtc-861	159	21	variable	variable	ADJ
ijtc-861	159	22	scores	score	NOUN
ijtc-861	159	23	(	(	PUNCT
ijtc-861	159	24	x2	x2	PROPN
ijtc-861	159	25	)	)	PUNCT
ijtc-861	159	26	no	no	DET
ijtc-861	159	27	statement	statement	NOUN
ijtc-861	160	1	mean	mean	VERB
ijtc-861	160	2	category	category	NOUN
ijtc-861	160	3	1	1	NUM
ijtc-861	160	4	by	by	ADP
ijtc-861	160	5	implementing	implement	VERB
ijtc-861	160	6	its	its	PRON
ijtc-861	160	7	-	-	PUNCT
ijtc-861	160	8	filling	filling	NOUN
ijtc-861	160	9	,	,	PUNCT
ijtc-861	160	10	the	the	DET
ijtc-861	160	11	spt	spt	ADJ
ijtc-861	160	12	reporting	reporting	NOUN
ijtc-861	160	13	process	process	NOUN
ijtc-861	160	14	becomes	become	VERB
ijtc-861	160	15	faster	fast	ADJ
ijtc-861	160	16	with	with	ADP
ijtc-861	160	17	an	an	DET
ijtc-861	160	18	internet	internet	NOUN
ijtc-861	160	19	network	network	NOUN
ijtc-861	160	20	without	without	ADP
ijtc-861	160	21	the	the	DET
ijtc-861	160	22	need	need	NOUN
ijtc-861	160	23	to	to	PART
ijtc-861	160	24	come	come	VERB
ijtc-861	160	25	directly	directly	ADV
ijtc-861	160	26	to	to	ADP
ijtc-861	160	27	the	the	DET
ijtc-861	160	28	kpp	kpp	X
ijtc-861	160	29	4,02	4,02	NUM
ijtc-861	160	30	good	good	ADJ
ijtc-861	160	31	2	2	NUM
ijtc-861	160	32	spt	spt	NOUN
ijtc-861	160	33	reporting	reporting	NOUN
ijtc-861	160	34	speed	speed	NOUN
ijtc-861	160	35	through	through	ADP
ijtc-861	160	36	-	-	PUNCT
ijtc-861	160	37	filling	filling	NOUN
ijtc-861	160	38	faster	fast	ADV
ijtc-861	160	39	than	than	ADP
ijtc-861	160	40	reporting	report	VERB
ijtc-861	160	41	spt	spt	NOUN
ijtc-861	160	42	manually	manually	ADV
ijtc-861	160	43	4,28	4,28	NUM
ijtc-861	161	1	very	very	ADV
ijtc-861	161	2	good	good	ADJ
ijtc-861	161	3	3	3	NUM
ijtc-861	161	4	implementing	implement	VERB
ijtc-861	161	5	ite	ite	NOUN
ijtc-861	161	6	-	-	PUNCT
ijtc-861	161	7	filling	filling	NOUN
ijtc-861	161	8	makes	make	VERB
ijtc-861	161	9	it	it	PRON
ijtc-861	161	10	easier	easy	ADJ
ijtc-861	161	11	for	for	SCONJ
ijtc-861	161	12	me	i	PRON
ijtc-861	161	13	to	to	PART
ijtc-861	161	14	fill	fill	VERB
ijtc-861	161	15	in	in	ADP
ijtc-861	161	16	spt	spt	PROPN
ijtc-861	161	17	4,28	4,28	NUM
ijtc-861	161	18	very	very	ADV
ijtc-861	161	19	good	good	ADJ
ijtc-861	161	20	4	4	NUM
ijtc-861	161	21	when	when	SCONJ
ijtc-861	161	22	filling	fill	VERB
ijtc-861	161	23	out	out	ADP
ijtc-861	161	24	spt	spt	PROPN
ijtc-861	161	25	viae	viae	NOUN
ijtc-861	161	26	-	-	PUNCT
ijtc-861	161	27	filling	filling	NOUN
ijtc-861	161	28	often	often	ADV
ijtc-861	161	29	without	without	ADP
ijtc-861	161	30	interruption	interruption	NOUN
ijtc-861	161	31	4,20	4,20	NUM
ijtc-861	161	32	good	good	ADJ
ijtc-861	161	33	5	5	NUM
ijtc-861	161	34	by	by	ADP
ijtc-861	161	35	implementing	implement	VERB
ijtc-861	161	36	ite	ite	NOUN
ijtc-861	161	37	-	-	PUNCT
ijtc-861	161	38	filling	filling	NOUN
ijtc-861	161	39	,	,	PUNCT
ijtc-861	161	40	i	i	PRON
ijtc-861	161	41	feel	feel	VERB
ijtc-861	161	42	it	it	PRON
ijtc-861	161	43	is	be	AUX
ijtc-861	161	44	made	make	VERB
ijtc-861	161	45	easy	easy	ADJ
ijtc-861	161	46	without	without	ADP
ijtc-861	161	47	being	be	AUX
ijtc-861	161	48	confused	confuse	VERB
ijtc-861	161	49	about	about	ADP
ijtc-861	161	50	calculating	calculate	VERB
ijtc-861	161	51	the	the	DET
ijtc-861	161	52	tax	tax	NOUN
ijtc-861	161	53	payable	payable	ADJ
ijtc-861	161	54	correctly	correctly	ADV
ijtc-861	161	55	4,08	4,08	NUM
ijtc-861	161	56	good	good	ADJ
ijtc-861	161	57	6	6	NUM
ijtc-861	161	58	with	with	ADP
ijtc-861	161	59	an	an	DET
ijtc-861	161	60	applied	applied	ADJ
ijtc-861	161	61	filling	filling	NOUN
ijtc-861	161	62	,	,	PUNCT
ijtc-861	161	63	the	the	DET
ijtc-861	161	64	calculation	calculation	NOUN
ijtc-861	161	65	of	of	ADP
ijtc-861	161	66	tax	tax	NOUN
ijtc-861	161	67	is	be	AUX
ijtc-861	161	68	done	do	VERB
ijtc-861	161	69	quickly	quickly	ADV
ijtc-861	161	70	because	because	SCONJ
ijtc-861	161	71	it	it	PRON
ijtc-861	161	72	uses	use	VERB
ijtc-861	161	73	a	a	DET
ijtc-861	161	74	computer	computer	NOUN
ijtc-861	161	75	system	system	NOUN
ijtc-861	161	76	4,20	4,20	PROPN
ijtc-861	161	77	good	good	ADJ
ijtc-861	161	78	7	7	NUM
ijtc-861	161	79	i	i	PRON
ijtc-861	161	80	always	always	ADV
ijtc-861	161	81	carry	carry	VERB
ijtc-861	161	82	out	out	ADP
ijtc-861	161	83	the	the	DET
ijtc-861	161	84	obligation	obligation	NOUN
ijtc-861	161	85	to	to	PART
ijtc-861	161	86	report	report	VERB
ijtc-861	161	87	taxes	taxis	NOUN
ijtc-861	161	88	(	(	PUNCT
ijtc-861	161	89	spt	spt	NOUN
ijtc-861	161	90	)	)	PUNCT
ijtc-861	161	91	with	with	ADP
ijtc-861	161	92	statutory	statutory	ADJ
ijtc-861	161	93	provisions	provision	NOUN
ijtc-861	161	94	4,12	4,12	ADV
ijtc-861	161	95	good	good	ADJ
ijtc-861	161	96	8	8	NUM
ijtc-861	162	1	i	i	PRON
ijtc-861	162	2	always	always	ADV
ijtc-861	162	3	obediently	obediently	ADV
ijtc-861	162	4	report	report	VERB
ijtc-861	162	5	taxes	taxis	NOUN
ijtc-861	162	6	as	as	ADP
ijtc-861	162	7	a	a	DET
ijtc-861	162	8	form	form	NOUN
ijtc-861	162	9	of	of	ADP
ijtc-861	162	10	obligation	obligation	NOUN
ijtc-861	162	11	4,22	4,22	NUM
ijtc-861	162	12	very	very	ADV
ijtc-861	162	13	good	good	ADJ
ijtc-861	162	14	9	9	NUM
ijtc-861	162	15	i	i	PRON
ijtc-861	162	16	always	always	ADV
ijtc-861	162	17	report	report	VERB
ijtc-861	162	18	the	the	DET
ijtc-861	162	19	completed	complete	VERB
ijtc-861	162	20	spt	spt	NOUN
ijtc-861	162	21	on	on	ADP
ijtc-861	162	22	time	time	NOUN
ijtc-861	162	23	4,25	4,25	PROPN
ijtc-861	162	24	very	very	ADV
ijtc-861	162	25	good	good	ADJ
ijtc-861	163	1	10	10	NUM
ijtc-861	164	1	i	i	PRON
ijtc-861	164	2	have	have	AUX
ijtc-861	164	3	never	never	ADV
ijtc-861	164	4	delayed	delay	VERB
ijtc-861	164	5	reporting	report	VERB
ijtc-861	164	6	taxes	taxis	NOUN
ijtc-861	164	7	to	to	PART
ijtc-861	164	8	avoid	avoid	VERB
ijtc-861	164	9	administrative	administrative	ADJ
ijtc-861	164	10	sanctions	sanction	NOUN
ijtc-861	164	11	4,23	4,23	NUM
ijtc-861	164	12	very	very	ADV
ijtc-861	164	13	good	good	ADJ
ijtc-861	164	14	11	11	NUM
ijtc-861	164	15	i	i	PRON
ijtc-861	164	16	always	always	ADV
ijtc-861	164	17	report	report	VERB
ijtc-861	164	18	the	the	DET
ijtc-861	164	19	annual	annual	ADJ
ijtc-861	164	20	spt	spt	NOUN
ijtc-861	164	21	correctly	correctly	ADV
ijtc-861	164	22	,	,	PUNCT
ijtc-861	164	23	honestly	honestly	ADV
ijtc-861	164	24	,	,	PUNCT
ijtc-861	164	25	and	and	CCONJ
ijtc-861	164	26	as	as	SCONJ
ijtc-861	164	27	it	it	PRON
ijtc-861	164	28	is	be	AUX
ijtc-861	164	29	4,02	4,02	NUM
ijtc-861	164	30	good	good	ADJ
ijtc-861	165	1	12	12	NUM
ijtc-861	165	2	i	i	PRON
ijtc-861	165	3	always	always	ADV
ijtc-861	165	4	enter	enter	VERB
ijtc-861	165	5	data	datum	NOUN
ijtc-861	165	6	in	in	ADP
ijtc-861	165	7	the	the	DET
ijtc-861	165	8	spt	spt	NOUN
ijtc-861	165	9	correctly	correctly	ADV
ijtc-861	165	10	,	,	PUNCT
ijtc-861	165	11	honestly	honestly	ADV
ijtc-861	165	12	,	,	PUNCT
ijtc-861	165	13	and	and	CCONJ
ijtc-861	165	14	as	as	SCONJ
ijtc-861	165	15	is	be	AUX
ijtc-861	165	16	4,28	4,28	NUM
ijtc-861	165	17	very	very	ADV
ijtc-861	165	18	good	good	ADJ
ijtc-861	165	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	165	20	the	the	DET
ijtc-861	165	21	effect	effect	NOUN
ijtc-861	165	22	of	of	ADP
ijtc-861	165	23	changes	change	NOUN
ijtc-861	165	24	in	in	ADP
ijtc-861	165	25	layers	layer	NOUN
ijtc-861	165	26	of	of	ADP
ijtc-861	165	27	taxable	taxable	ADJ
ijtc-861	165	28	income	income	NOUN
ijtc-861	165	29	article	article	NOUN
ijtc-861	165	30	17	17	NUM
ijtc-861	165	31	of	of	ADP
ijtc-861	165	32	the	the	DET
ijtc-861	165	33	law	law	NOUN
ijtc-861	165	34	on	on	ADP
ijtc-861	165	35	cost	cost	NOUN
ijtc-861	165	36	of	of	ADP
ijtc-861	165	37	goods	good	NOUN
ijtc-861	165	38	sold	sell	VERB
ijtc-861	165	39	,	,	PUNCT
ijtc-861	165	40	reporting	reporting	NOUN
ijtc-861	165	41	of	of	ADP
ijtc-861	165	42	individual	individual	ADJ
ijtc-861	165	43	tax	tax	NOUN
ijtc-861	165	44	returns	return	NOUN
ijtc-861	165	45	and	and	CCONJ
ijtc-861	165	46	taxpayer	taxpayer	NOUN
ijtc-861	165	47	awareness	awareness	NOUN
ijtc-861	165	48	of	of	ADP
ijtc-861	165	49	income	income	NOUN
ijtc-861	165	50	tax	tax	NOUN
ijtc-861	165	51	receipt	receipt	NOUN
ijtc-861	165	52	at	at	ADP
ijtc-861	165	53	the	the	DET
ijtc-861	165	54	pratama	pratama	NOUN
ijtc-861	165	55	sawah	sawah	NOUN
ijtc-861	165	56	besar	besar	PROPN
ijtc-861	165	57	one	one	NUM
ijtc-861	165	58	tax	tax	NOUN
ijtc-861	165	59	service	service	NOUN
ijtc-861	165	60	office	office	NOUN
ijtc-861	165	61	rulandari	rulandari	NOUN
ijtc-861	165	62	&	&	CCONJ
ijtc-861	165	63	rahmayani	rahmayani	PROPN
ijtc-861	165	64	418	418	NUM
ijtc-861	166	1	|	|	ADV
ijtc-861	166	2	ilomata	ilomata	VERB
ijtc-861	166	3	international	international	ADJ
ijtc-861	166	4	journal	journal	NOUN
ijtc-861	166	5	of	of	ADP
ijtc-861	166	6	tax	tax	PROPN
ijtc-861	166	7	&	&	CCONJ
ijtc-861	166	8	accounting	accounting	PROPN
ijtc-861	166	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	166	10	13	13	NUM
ijtc-861	166	11	i	i	PRON
ijtc-861	166	12	believe	believe	VERB
ijtc-861	166	13	that	that	SCONJ
ijtc-861	166	14	the	the	DET
ijtc-861	166	15	spt	spt	PROPN
ijtc-861	166	16	reporting	reporting	NOUN
ijtc-861	166	17	system	system	NOUN
ijtc-861	166	18	maintains	maintain	VERB
ijtc-861	166	19	the	the	DET
ijtc-861	166	20	security	security	NOUN
ijtc-861	166	21	and	and	CCONJ
ijtc-861	166	22	confidentiality	confidentiality	NOUN
ijtc-861	166	23	of	of	ADP
ijtc-861	166	24	taxpayer	taxpayer	NOUN
ijtc-861	166	25	personal	personal	ADJ
ijtc-861	166	26	data	datum	NOUN
ijtc-861	166	27	4,28	4,28	NUM
ijtc-861	166	28	very	very	ADV
ijtc-861	166	29	good	good	ADJ
ijtc-861	167	1	14	14	NUM
ijtc-861	168	1	i	i	PRON
ijtc-861	168	2	believe	believe	VERB
ijtc-861	168	3	that	that	SCONJ
ijtc-861	168	4	the	the	DET
ijtc-861	168	5	spt	spt	PROPN
ijtc-861	168	6	reporting	reporting	NOUN
ijtc-861	168	7	system	system	NOUN
ijtc-861	168	8	maintains	maintain	VERB
ijtc-861	168	9	the	the	DET
ijtc-861	168	10	security	security	NOUN
ijtc-861	168	11	and	and	CCONJ
ijtc-861	168	12	confidentiality	confidentiality	NOUN
ijtc-861	168	13	of	of	ADP
ijtc-861	168	14	taxpayer	taxpayer	NOUN
ijtc-861	168	15	information	information	NOUN
ijtc-861	168	16	4,20	4,20	NUM
ijtc-861	168	17	good	good	ADJ
ijtc-861	168	18	15	15	NUM
ijtc-861	168	19	taxpayer	taxpayer	NOUN
ijtc-861	168	20	satisfaction	satisfaction	NOUN
ijtc-861	168	21	can	can	AUX
ijtc-861	168	22	increase	increase	VERB
ijtc-861	168	23	their	their	PRON
ijtc-861	168	24	confidence	confidence	NOUN
ijtc-861	168	25	to	to	PART
ijtc-861	168	26	report	report	VERB
ijtc-861	168	27	their	their	PRON
ijtc-861	168	28	taxes	taxis	NOUN
ijtc-861	168	29	back	back	ADV
ijtc-861	169	1	4,08	4,08	NUM
ijtc-861	169	2	good	good	ADJ
ijtc-861	170	1	16	16	NUM
ijtc-861	170	2	i	i	PRON
ijtc-861	170	3	have	have	AUX
ijtc-861	170	4	never	never	ADV
ijtc-861	170	5	been	be	AUX
ijtc-861	170	6	disappointed	disappoint	VERB
ijtc-861	170	7	by	by	ADP
ijtc-861	170	8	the	the	DET
ijtc-861	170	9	spt	spt	PROPN
ijtc-861	170	10	reporting	reporting	NOUN
ijtc-861	170	11	system	system	NOUN
ijtc-861	170	12	4,20	4,20	PROPN
ijtc-861	170	13	good	good	ADJ
ijtc-861	170	14	17	17	NUM
ijtc-861	170	15	technology	technology	NOUN
ijtc-861	170	16	readiness	readiness	NOUN
ijtc-861	170	17	can	can	AUX
ijtc-861	170	18	increase	increase	VERB
ijtc-861	170	19	the	the	DET
ijtc-861	170	20	confidence	confidence	NOUN
ijtc-861	170	21	of	of	ADP
ijtc-861	170	22	taxpayers	taxpayer	NOUN
ijtc-861	170	23	to	to	PART
ijtc-861	170	24	report	report	VERB
ijtc-861	170	25	their	their	PRON
ijtc-861	170	26	taxes	taxis	NOUN
ijtc-861	171	1	4,12	4,12	ADJ
ijtc-861	171	2	good	good	ADJ
ijtc-861	171	3	18	18	NUM
ijtc-861	172	1	the	the	DET
ijtc-861	172	2	tax	tax	NOUN
ijtc-861	172	3	reporting	reporting	NOUN
ijtc-861	172	4	system	system	NOUN
ijtc-861	172	5	is	be	AUX
ijtc-861	172	6	free	free	ADJ
ijtc-861	172	7	from	from	ADP
ijtc-861	172	8	difficulties	difficulty	NOUN
ijtc-861	172	9	,	,	PUNCT
ijtc-861	172	10	constraints	constraint	NOUN
ijtc-861	172	11	,	,	PUNCT
ijtc-861	172	12	and	and	CCONJ
ijtc-861	172	13	problems	problem	NOUN
ijtc-861	172	14	4,22	4,22	X
ijtc-861	173	1	very	very	ADV
ijtc-861	173	2	good	good	ADJ
ijtc-861	173	3	mean	mean	NOUN
ijtc-861	173	4	score	score	NOUN
ijtc-861	173	5	75,28/18	75,28/18	NOUN
ijtc-861	174	1	=	=	SYM
ijtc-861	174	2	4,18	4,18	NUM
ijtc-861	174	3	good	good	ADJ
ijtc-861	174	4	source	source	NOUN
ijtc-861	174	5	:	:	PUNCT
ijtc-861	174	6	data	datum	NOUN
ijtc-861	174	7	processed	process	VERB
ijtc-861	174	8	by	by	ADP
ijtc-861	174	9	the	the	DET
ijtc-861	174	10	author	author	NOUN
ijtc-861	174	11	,	,	PUNCT
ijtc-861	174	12	2023	2023	NUM
ijtc-861	174	13	based	base	VERB
ijtc-861	174	14	on	on	ADP
ijtc-861	174	15	table	table	NOUN
ijtc-861	174	16	v	v	ADP
ijtc-861	174	17	above	above	ADV
ijtc-861	174	18	,	,	PUNCT
ijtc-861	174	19	the	the	DET
ijtc-861	174	20	average	average	ADJ
ijtc-861	174	21	score	score	NOUN
ijtc-861	174	22	on	on	ADP
ijtc-861	174	23	the	the	DET
ijtc-861	174	24	individual	individual	ADJ
ijtc-861	174	25	spt	spt	NOUN
ijtc-861	174	26	reporting	reporting	NOUN
ijtc-861	174	27	variable	variable	NOUN
ijtc-861	174	28	is	be	AUX
ijtc-861	174	29	4.18	4.18	NUM
ijtc-861	174	30	.	.	PUNCT
ijtc-861	175	1	this	this	DET
ijtc-861	175	2	figure	figure	NOUN
ijtc-861	175	3	is	be	AUX
ijtc-861	175	4	included	include	VERB
ijtc-861	175	5	in	in	ADP
ijtc-861	175	6	the	the	DET
ijtc-861	175	7	good	good	ADJ
ijtc-861	175	8	category	category	NOUN
ijtc-861	175	9	.	.	PUNCT
ijtc-861	176	1	b.	b.	PROPN
ijtc-861	176	2	taxpayer	taxpayer	PROPN
ijtc-861	176	3	awareness	awareness	NOUN
ijtc-861	176	4	(	(	PUNCT
ijtc-861	176	5	x3	x3	ADJ
ijtc-861	176	6	)	)	PUNCT
ijtc-861	176	7	taxpayer	taxpayer	NOUN
ijtc-861	176	8	awareness	awareness	NOUN
ijtc-861	176	9	refers	refer	VERB
ijtc-861	176	10	to	to	ADP
ijtc-861	176	11	the	the	DET
ijtc-861	176	12	level	level	NOUN
ijtc-861	176	13	of	of	ADP
ijtc-861	176	14	awareness	awareness	NOUN
ijtc-861	176	15	and	and	CCONJ
ijtc-861	176	16	obedience	obedience	NOUN
ijtc-861	176	17	of	of	ADP
ijtc-861	176	18	taxpayers	taxpayer	NOUN
ijtc-861	176	19	toward	toward	ADP
ijtc-861	176	20	their	their	PRON
ijtc-861	176	21	obligations	obligation	NOUN
ijtc-861	176	22	in	in	ADP
ijtc-861	176	23	paying	pay	VERB
ijtc-861	176	24	taxes	taxis	NOUN
ijtc-861	176	25	by	by	ADP
ijtc-861	176	26	applicable	applicable	ADJ
ijtc-861	176	27	regulations	regulation	NOUN
ijtc-861	176	28	.	.	PUNCT
ijtc-861	177	1	the	the	DET
ijtc-861	177	2	author	author	NOUN
ijtc-861	177	3	has	have	AUX
ijtc-861	177	4	recapitulated	recapitulate	VERB
ijtc-861	177	5	the	the	DET
ijtc-861	177	6	score	score	NOUN
ijtc-861	177	7	of	of	ADP
ijtc-861	177	8	each	each	DET
ijtc-861	177	9	statement	statement	NOUN
ijtc-861	177	10	on	on	ADP
ijtc-861	177	11	the	the	DET
ijtc-861	177	12	taxpayer	taxpayer	NOUN
ijtc-861	177	13	awareness	awareness	NOUN
ijtc-861	177	14	variable	variable	NOUN
ijtc-861	177	15	(	(	PUNCT
ijtc-861	177	16	x3	x3	ADJ
ijtc-861	177	17	)	)	PUNCT
ijtc-861	177	18	using	use	VERB
ijtc-861	177	19	the	the	DET
ijtc-861	177	20	formula	formula	NOUN
ijtc-861	177	21	m	m	NOUN
ijtc-861	177	22	=	=	SYM
ijtc-861	177	23	∑f(x	∑f(x	PROPN
ijtc-861	177	24	)	)	PUNCT
ijtc-861	177	25	/	/	SYM
ijtc-861	178	1	n.	n.	NOUN
ijtc-861	178	2	more	more	ADJ
ijtc-861	178	3	details	detail	NOUN
ijtc-861	178	4	can	can	AUX
ijtc-861	178	5	be	be	AUX
ijtc-861	178	6	seen	see	VERB
ijtc-861	178	7	in	in	ADP
ijtc-861	178	8	the	the	DET
ijtc-861	178	9	recapitulation	recapitulation	NOUN
ijtc-861	178	10	table	table	NOUN
ijtc-861	178	11	as	as	SCONJ
ijtc-861	178	12	follows	follow	VERB
ijtc-861	178	13	:	:	PUNCT
ijtc-861	178	14	table	table	NOUN
ijtc-861	178	15	vi	vi	NOUN
ijtc-861	178	16	recapitulation	recapitulation	NOUN
ijtc-861	178	17	of	of	ADP
ijtc-861	178	18	taxpayer	taxpayer	NOUN
ijtc-861	178	19	awareness	awareness	NOUN
ijtc-861	178	20	variable	variable	ADJ
ijtc-861	178	21	scores	score	NOUN
ijtc-861	178	22	(	(	PUNCT
ijtc-861	178	23	x3	x3	ADJ
ijtc-861	178	24	)	)	PUNCT
ijtc-861	179	1	no	no	DET
ijtc-861	179	2	statement	statement	NOUN
ijtc-861	179	3	mean	mean	VERB
ijtc-861	179	4	category	category	NOUN
ijtc-861	179	5	1	1	NUM
ijtc-861	180	1	i	i	PRON
ijtc-861	180	2	know	know	VERB
ijtc-861	180	3	the	the	DET
ijtc-861	180	4	function	function	NOUN
ijtc-861	180	5	of	of	ADP
ijtc-861	180	6	taxes	taxis	NOUN
ijtc-861	180	7	as	as	ADP
ijtc-861	180	8	state	state	NOUN
ijtc-861	180	9	development	development	NOUN
ijtc-861	180	10	.	.	PUNCT
ijtc-861	181	1	4,17	4,17	NUM
ijtc-861	181	2	good	good	ADJ
ijtc-861	181	3	2	2	NUM
ijtc-861	181	4	i	i	PRON
ijtc-861	181	5	feel	feel	VERB
ijtc-861	181	6	confident	confident	ADJ
ijtc-861	181	7	that	that	SCONJ
ijtc-861	181	8	the	the	DET
ijtc-861	181	9	taxes	taxis	NOUN
ijtc-861	181	10	i	i	PRON
ijtc-861	181	11	have	have	AUX
ijtc-861	181	12	paid	pay	VERB
ijtc-861	181	13	are	be	AUX
ijtc-861	181	14	being	be	AUX
ijtc-861	181	15	used	use	VERB
ijtc-861	181	16	for	for	ADP
ijtc-861	181	17	development	development	NOUN
ijtc-861	181	18	.	.	PUNCT
ijtc-861	182	1	4,26	4,26	NUM
ijtc-861	183	1	very	very	ADV
ijtc-861	183	2	good	good	ADJ
ijtc-861	183	3	3	3	NUM
ijtc-861	183	4	i	i	PRON
ijtc-861	183	5	know	know	VERB
ijtc-861	183	6	the	the	DET
ijtc-861	183	7	use	use	NOUN
ijtc-861	183	8	of	of	ADP
ijtc-861	183	9	taxes	taxis	NOUN
ijtc-861	183	10	in	in	ADP
ijtc-861	183	11	the	the	DET
ijtc-861	183	12	provision	provision	NOUN
ijtc-861	183	13	of	of	ADP
ijtc-861	183	14	public	public	ADJ
ijtc-861	183	15	goods	good	NOUN
ijtc-861	183	16	.	.	PUNCT
ijtc-861	184	1	4,31	4,31	PRON
ijtc-861	184	2	very	very	ADV
ijtc-861	184	3	good	good	ADJ
ijtc-861	184	4	4	4	NUM
ijtc-861	185	1	i	i	PRON
ijtc-861	185	2	feel	feel	VERB
ijtc-861	185	3	the	the	DET
ijtc-861	185	4	use	use	NOUN
ijtc-861	185	5	of	of	ADP
ijtc-861	185	6	taxes	taxis	NOUN
ijtc-861	185	7	in	in	ADP
ijtc-861	185	8	the	the	DET
ijtc-861	185	9	real	real	ADJ
ijtc-861	185	10	provision	provision	NOUN
ijtc-861	185	11	of	of	ADP
ijtc-861	185	12	public	public	ADJ
ijtc-861	185	13	goods	good	NOUN
ijtc-861	185	14	.	.	PUNCT
ijtc-861	186	1	4,24	4,24	NUM
ijtc-861	186	2	very	very	ADV
ijtc-861	186	3	good	good	ADJ
ijtc-861	186	4	5	5	NUM
ijtc-861	186	5	i	i	PRON
ijtc-861	186	6	understand	understand	VERB
ijtc-861	186	7	the	the	DET
ijtc-861	186	8	tax	tax	NOUN
ijtc-861	186	9	provisions	provision	NOUN
ijtc-861	186	10	.	.	PUNCT
ijtc-861	187	1	4,22	4,22	X
ijtc-861	188	1	very	very	ADV
ijtc-861	188	2	good	good	ADJ
ijtc-861	188	3	6	6	NUM
ijtc-861	189	1	i	i	PRON
ijtc-861	189	2	know	know	VERB
ijtc-861	189	3	that	that	SCONJ
ijtc-861	189	4	paying	pay	VERB
ijtc-861	189	5	taxes	taxis	NOUN
ijtc-861	189	6	is	be	AUX
ijtc-861	189	7	the	the	DET
ijtc-861	189	8	obligation	obligation	NOUN
ijtc-861	189	9	of	of	ADP
ijtc-861	189	10	every	every	DET
ijtc-861	189	11	citizen	citizen	NOUN
ijtc-861	189	12	,	,	PUNCT
ijtc-861	189	13	especially	especially	ADV
ijtc-861	189	14	those	those	PRON
ijtc-861	189	15	who	who	PRON
ijtc-861	189	16	already	already	ADV
ijtc-861	189	17	have	have	VERB
ijtc-861	189	18	an	an	DET
ijtc-861	189	19	npwp	npwp	NOUN
ijtc-861	190	1	4,25	4,25	PROPN
ijtc-861	190	2	very	very	ADV
ijtc-861	190	3	good	good	ADJ
ijtc-861	190	4	7	7	NUM
ijtc-861	191	1	i	i	PRON
ijtc-861	191	2	understand	understand	VERB
ijtc-861	191	3	the	the	DET
ijtc-861	191	4	sanctions	sanction	NOUN
ijtc-861	191	5	for	for	ADP
ijtc-861	191	6	neglecting	neglect	VERB
ijtc-861	191	7	tax	tax	NOUN
ijtc-861	191	8	obligations	obligation	NOUN
ijtc-861	191	9	4,28	4,28	NUM
ijtc-861	191	10	very	very	ADV
ijtc-861	191	11	good	good	ADJ
ijtc-861	191	12	8	8	NUM
ijtc-861	192	1	i	i	PRON
ijtc-861	192	2	fulfill	fulfill	VERB
ijtc-861	192	3	my	my	PRON
ijtc-861	192	4	tax	tax	NOUN
ijtc-861	192	5	obligations	obligation	NOUN
ijtc-861	192	6	on	on	ADP
ijtc-861	192	7	time	time	NOUN
ijtc-861	192	8	without	without	ADP
ijtc-861	192	9	the	the	DET
ijtc-861	192	10	influence	influence	NOUN
ijtc-861	192	11	of	of	ADP
ijtc-861	192	12	others	other	NOUN
ijtc-861	192	13	4,30	4,30	NUM
ijtc-861	192	14	very	very	ADV
ijtc-861	192	15	good	good	ADJ
ijtc-861	192	16	9	9	NUM
ijtc-861	193	1	i	i	PRON
ijtc-861	193	2	am	be	AUX
ijtc-861	193	3	still	still	ADV
ijtc-861	193	4	obedient	obedient	ADJ
ijtc-861	193	5	in	in	ADP
ijtc-861	193	6	paying	pay	VERB
ijtc-861	193	7	taxes	taxis	NOUN
ijtc-861	193	8	by	by	ADP
ijtc-861	193	9	applicable	applicable	ADJ
ijtc-861	193	10	regulations	regulation	NOUN
ijtc-861	193	11	,	,	PUNCT
ijtc-861	193	12	regardless	regardless	ADV
ijtc-861	193	13	of	of	ADP
ijtc-861	193	14	financial	financial	ADJ
ijtc-861	193	15	condition	condition	NOUN
ijtc-861	193	16	4,46	4,46	NUM
ijtc-861	193	17	very	very	ADV
ijtc-861	193	18	good	good	ADV
ijtc-861	193	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	193	20	the	the	DET
ijtc-861	193	21	effect	effect	NOUN
ijtc-861	193	22	of	of	ADP
ijtc-861	193	23	changes	change	NOUN
ijtc-861	193	24	in	in	ADP
ijtc-861	193	25	layers	layer	NOUN
ijtc-861	193	26	of	of	ADP
ijtc-861	193	27	taxable	taxable	ADJ
ijtc-861	193	28	income	income	NOUN
ijtc-861	193	29	article	article	NOUN
ijtc-861	193	30	17	17	NUM
ijtc-861	193	31	of	of	ADP
ijtc-861	193	32	the	the	DET
ijtc-861	193	33	law	law	NOUN
ijtc-861	193	34	on	on	ADP
ijtc-861	193	35	cost	cost	NOUN
ijtc-861	193	36	of	of	ADP
ijtc-861	193	37	goods	good	NOUN
ijtc-861	193	38	sold	sell	VERB
ijtc-861	193	39	,	,	PUNCT
ijtc-861	193	40	reporting	reporting	NOUN
ijtc-861	193	41	of	of	ADP
ijtc-861	193	42	individual	individual	ADJ
ijtc-861	193	43	tax	tax	NOUN
ijtc-861	193	44	returns	return	NOUN
ijtc-861	193	45	and	and	CCONJ
ijtc-861	193	46	taxpayer	taxpayer	NOUN
ijtc-861	193	47	awareness	awareness	NOUN
ijtc-861	193	48	of	of	ADP
ijtc-861	193	49	income	income	NOUN
ijtc-861	193	50	tax	tax	NOUN
ijtc-861	193	51	receipt	receipt	NOUN
ijtc-861	193	52	at	at	ADP
ijtc-861	193	53	the	the	DET
ijtc-861	193	54	pratama	pratama	NOUN
ijtc-861	193	55	sawah	sawah	NOUN
ijtc-861	193	56	besar	besar	PROPN
ijtc-861	193	57	one	one	NUM
ijtc-861	193	58	tax	tax	NOUN
ijtc-861	193	59	service	service	NOUN
ijtc-861	193	60	office	office	NOUN
ijtc-861	193	61	rulandari	rulandari	NOUN
ijtc-861	193	62	&	&	CCONJ
ijtc-861	193	63	rahmayani	rahmayani	PROPN
ijtc-861	193	64	419	419	NUM
ijtc-861	193	65	|	|	ADV
ijtc-861	193	66	ilomata	ilomata	VERB
ijtc-861	193	67	international	international	ADJ
ijtc-861	193	68	journal	journal	NOUN
ijtc-861	193	69	of	of	ADP
ijtc-861	193	70	tax	tax	PROPN
ijtc-861	193	71	&	&	CCONJ
ijtc-861	193	72	accounting	accounting	PROPN
ijtc-861	194	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	194	2	10	10	NUM
ijtc-861	194	3	i	i	PRON
ijtc-861	194	4	do	do	AUX
ijtc-861	194	5	not	not	PART
ijtc-861	194	6	feel	feel	VERB
ijtc-861	194	7	burdened	burden	VERB
ijtc-861	194	8	in	in	ADP
ijtc-861	194	9	paying	pay	VERB
ijtc-861	194	10	taxes	taxis	NOUN
ijtc-861	194	11	4,36	4,36	NUM
ijtc-861	194	12	very	very	ADV
ijtc-861	194	13	good	good	ADJ
ijtc-861	194	14	11	11	NUM
ijtc-861	195	1	i	i	PRON
ijtc-861	195	2	fill	fill	VERB
ijtc-861	195	3	out	out	ADP
ijtc-861	195	4	the	the	DET
ijtc-861	195	5	form	form	NOUN
ijtc-861	195	6	according	accord	VERB
ijtc-861	195	7	to	to	ADP
ijtc-861	195	8	the	the	DET
ijtc-861	195	9	income	income	NOUN
ijtc-861	195	10	i	i	PRON
ijtc-861	195	11	generate	generate	VERB
ijtc-861	195	12	without	without	ADP
ijtc-861	195	13	reducing	reduce	VERB
ijtc-861	195	14	or	or	CCONJ
ijtc-861	195	15	exaggerating	exaggerate	VERB
ijtc-861	195	16	4,15	4,15	NOUN
ijtc-861	195	17	good	good	ADJ
ijtc-861	195	18	12	12	NUM
ijtc-861	196	1	i	i	PRON
ijtc-861	196	2	have	have	AUX
ijtc-861	196	3	never	never	ADV
ijtc-861	196	4	changed	change	VERB
ijtc-861	196	5	the	the	DET
ijtc-861	196	6	income	income	NOUN
ijtc-861	196	7	value	value	NOUN
ijtc-861	196	8	on	on	ADP
ijtc-861	196	9	the	the	DET
ijtc-861	196	10	form	form	NOUN
ijtc-861	196	11	to	to	PART
ijtc-861	196	12	reduce	reduce	VERB
ijtc-861	196	13	the	the	DET
ijtc-861	196	14	tax	tax	NOUN
ijtc-861	196	15	charged	charge	VERB
ijtc-861	196	16	.	.	PUNCT
ijtc-861	197	1	4,16	4,16	NUM
ijtc-861	197	2	good	good	ADJ
ijtc-861	197	3	mean	mean	NOUN
ijtc-861	197	4	score	score	NOUN
ijtc-861	197	5	51,16/12	51,16/12	NUM
ijtc-861	197	6	=	=	SYM
ijtc-861	198	1	4,26	4,26	NUM
ijtc-861	198	2	very	very	ADV
ijtc-861	198	3	good	good	ADJ
ijtc-861	198	4	source	source	NOUN
ijtc-861	198	5	:	:	PUNCT
ijtc-861	198	6	processed	process	VERB
ijtc-861	198	7	by	by	ADP
ijtc-861	198	8	the	the	DET
ijtc-861	198	9	author	author	NOUN
ijtc-861	198	10	,	,	PUNCT
ijtc-861	198	11	2023	2023	NUM
ijtc-861	198	12	based	base	VERB
ijtc-861	198	13	on	on	ADP
ijtc-861	198	14	table	table	NOUN
ijtc-861	198	15	vi	vi	NOUN
ijtc-861	198	16	above	above	ADV
ijtc-861	198	17	,	,	PUNCT
ijtc-861	198	18	the	the	DET
ijtc-861	198	19	average	average	ADJ
ijtc-861	198	20	score	score	NOUN
ijtc-861	198	21	on	on	ADP
ijtc-861	198	22	the	the	DET
ijtc-861	198	23	taxpayer	taxpayer	NOUN
ijtc-861	198	24	awareness	awareness	NOUN
ijtc-861	198	25	variable	variable	NOUN
ijtc-861	198	26	is	be	AUX
ijtc-861	198	27	4.26	4.26	NUM
ijtc-861	198	28	.	.	PUNCT
ijtc-861	199	1	this	this	DET
ijtc-861	199	2	figure	figure	NOUN
ijtc-861	199	3	is	be	AUX
ijtc-861	199	4	included	include	VERB
ijtc-861	199	5	in	in	ADP
ijtc-861	199	6	the	the	DET
ijtc-861	199	7	very	very	ADV
ijtc-861	199	8	good	good	ADJ
ijtc-861	199	9	category	category	NOUN
ijtc-861	199	10	.	.	PUNCT
ijtc-861	200	1	c.	c.	PROPN
ijtc-861	200	2	income	income	PROPN
ijtc-861	200	3	tax	tax	NOUN
ijtc-861	200	4	receipt	receipt	NOUN
ijtc-861	200	5	(	(	PUNCT
ijtc-861	200	6	y	y	NOUN
ijtc-861	200	7	)	)	PUNCT
ijtc-861	200	8	income	income	NOUN
ijtc-861	200	9	tax	tax	NOUN
ijtc-861	200	10	revenue	revenue	NOUN
ijtc-861	200	11	is	be	AUX
ijtc-861	200	12	a	a	DET
ijtc-861	200	13	source	source	NOUN
ijtc-861	200	14	of	of	ADP
ijtc-861	200	15	income	income	NOUN
ijtc-861	200	16	for	for	ADP
ijtc-861	200	17	the	the	DET
ijtc-861	200	18	government	government	NOUN
ijtc-861	200	19	in	in	ADP
ijtc-861	200	20	carrying	carry	VERB
ijtc-861	200	21	out	out	ADP
ijtc-861	200	22	its	its	PRON
ijtc-861	200	23	public	public	ADJ
ijtc-861	200	24	functions	function	NOUN
ijtc-861	200	25	and	and	CCONJ
ijtc-861	200	26	is	be	AUX
ijtc-861	200	27	used	use	VERB
ijtc-861	200	28	to	to	PART
ijtc-861	200	29	finance	finance	VERB
ijtc-861	200	30	various	various	ADJ
ijtc-861	200	31	public	public	ADJ
ijtc-861	200	32	programs	program	NOUN
ijtc-861	200	33	and	and	CCONJ
ijtc-861	200	34	services	service	NOUN
ijtc-861	200	35	,	,	PUNCT
ijtc-861	200	36	such	such	ADJ
ijtc-861	200	37	as	as	ADP
ijtc-861	200	38	infrastructure	infrastructure	NOUN
ijtc-861	200	39	,	,	PUNCT
ijtc-861	200	40	education	education	NOUN
ijtc-861	200	41	,	,	PUNCT
ijtc-861	200	42	health	health	NOUN
ijtc-861	200	43	,	,	PUNCT
ijtc-861	200	44	defense	defense	NOUN
ijtc-861	200	45	,	,	PUNCT
ijtc-861	200	46	and	and	CCONJ
ijtc-861	200	47	others	other	NOUN
ijtc-861	200	48	.	.	PUNCT
ijtc-861	201	1	the	the	DET
ijtc-861	201	2	writer	writer	NOUN
ijtc-861	201	3	has	have	AUX
ijtc-861	201	4	recapitulated	recapitulate	VERB
ijtc-861	201	5	the	the	DET
ijtc-861	201	6	score	score	NOUN
ijtc-861	201	7	of	of	ADP
ijtc-861	201	8	each	each	DET
ijtc-861	201	9	statement	statement	NOUN
ijtc-861	201	10	on	on	ADP
ijtc-861	201	11	the	the	DET
ijtc-861	201	12	variable	variable	ADJ
ijtc-861	201	13	income	income	NOUN
ijtc-861	201	14	tax	tax	NOUN
ijtc-861	201	15	revenue	revenue	NOUN
ijtc-861	201	16	(	(	PUNCT
ijtc-861	201	17	y	y	NOUN
ijtc-861	201	18	)	)	PUNCT
ijtc-861	201	19	using	use	VERB
ijtc-861	201	20	the	the	DET
ijtc-861	201	21	formula	formula	NOUN
ijtc-861	201	22	m	m	NOUN
ijtc-861	201	23	=	=	SYM
ijtc-861	201	24	∑f(x	∑f(x	PROPN
ijtc-861	201	25	)	)	PUNCT
ijtc-861	201	26	/	/	SYM
ijtc-861	202	1	n.	n.	NOUN
ijtc-861	202	2	more	more	ADJ
ijtc-861	202	3	details	detail	NOUN
ijtc-861	202	4	can	can	AUX
ijtc-861	202	5	be	be	AUX
ijtc-861	202	6	seen	see	VERB
ijtc-861	202	7	in	in	ADP
ijtc-861	202	8	the	the	DET
ijtc-861	202	9	recapitulation	recapitulation	NOUN
ijtc-861	202	10	table	table	NOUN
ijtc-861	202	11	as	as	SCONJ
ijtc-861	202	12	follows	follow	VERB
ijtc-861	202	13	:	:	PUNCT
ijtc-861	202	14	table	table	NOUN
ijtc-861	202	15	vii	vii	PROPN
ijtc-861	202	16	.	.	PROPN
ijtc-861	202	17	income	income	PROPN
ijtc-861	202	18	tax	tax	NOUN
ijtc-861	202	19	receipt	receipt	NOUN
ijtc-861	202	20	variable	variable	ADJ
ijtc-861	202	21	score	score	NOUN
ijtc-861	202	22	recapitulation	recapitulation	NOUN
ijtc-861	202	23	(	(	PUNCT
ijtc-861	202	24	y	y	X
ijtc-861	202	25	)	)	PUNCT
ijtc-861	202	26	no	no	DET
ijtc-861	202	27	statement	statement	NOUN
ijtc-861	203	1	mean	mean	VERB
ijtc-861	203	2	category	category	NOUN
ijtc-861	203	3	1	1	NUM
ijtc-861	203	4	income	income	NOUN
ijtc-861	203	5	tax	tax	NOUN
ijtc-861	203	6	individual	individual	ADJ
ijtc-861	203	7	taxpayers	taxpayer	NOUN
ijtc-861	203	8	with	with	ADP
ijtc-861	203	9	employee	employee	NOUN
ijtc-861	203	10	status	status	NOUN
ijtc-861	203	11	increase	increase	VERB
ijtc-861	203	12	income	income	NOUN
ijtc-861	203	13	tax	tax	NOUN
ijtc-861	203	14	revenue	revenue	NOUN
ijtc-861	203	15	4,13	4,13	NUM
ijtc-861	203	16	good	good	ADJ
ijtc-861	203	17	2	2	NUM
ijtc-861	203	18	taxpayers	taxpayer	NOUN
ijtc-861	203	19	with	with	ADP
ijtc-861	203	20	employee	employee	NOUN
ijtc-861	203	21	status	status	NOUN
ijtc-861	203	22	pay	pay	VERB
ijtc-861	203	23	income	income	NOUN
ijtc-861	203	24	tax	tax	NOUN
ijtc-861	203	25	4,36	4,36	NUM
ijtc-861	203	26	very	very	ADV
ijtc-861	203	27	good	good	ADJ
ijtc-861	203	28	3	3	NUM
ijtc-861	203	29	income	income	NOUN
ijtc-861	203	30	tax	tax	NOUN
ijtc-861	203	31	individual	individual	ADJ
ijtc-861	203	32	taxpayers	taxpayer	NOUN
ijtc-861	203	33	with	with	ADP
ijtc-861	203	34	non	non	ADJ
ijtc-861	203	35	-	-	ADJ
ijtc-861	203	36	employee	employee	ADJ
ijtc-861	203	37	status	status	NOUN
ijtc-861	203	38	increase	increase	VERB
ijtc-861	203	39	income	income	NOUN
ijtc-861	203	40	tax	tax	NOUN
ijtc-861	203	41	revenue	revenue	NOUN
ijtc-861	203	42	4,34	4,34	NUM
ijtc-861	204	1	very	very	ADV
ijtc-861	204	2	good	good	ADJ
ijtc-861	204	3	4	4	NUM
ijtc-861	204	4	taxpayers	taxpayer	NOUN
ijtc-861	204	5	with	with	ADP
ijtc-861	204	6	non	non	ADJ
ijtc-861	204	7	-	-	ADJ
ijtc-861	204	8	employee	employee	ADJ
ijtc-861	204	9	status	status	NOUN
ijtc-861	204	10	pay	pay	VERB
ijtc-861	204	11	income	income	NOUN
ijtc-861	204	12	tax	tax	NOUN
ijtc-861	205	1	4,31	4,31	PRON
ijtc-861	205	2	very	very	ADV
ijtc-861	205	3	good	good	ADJ
ijtc-861	205	4	5	5	NUM
ijtc-861	205	5	the	the	DET
ijtc-861	205	6	amount	amount	NOUN
ijtc-861	205	7	of	of	ADP
ijtc-861	205	8	income	income	NOUN
ijtc-861	205	9	tax	tax	NOUN
ijtc-861	205	10	paid	pay	VERB
ijtc-861	205	11	by	by	ADP
ijtc-861	205	12	the	the	DET
ijtc-861	205	13	taxpayer	taxpayer	NOUN
ijtc-861	205	14	will	will	AUX
ijtc-861	205	15	increase	increase	VERB
ijtc-861	205	16	tax	tax	NOUN
ijtc-861	205	17	revenue	revenue	NOUN
ijtc-861	205	18	4,17	4,17	NUM
ijtc-861	205	19	good	good	ADJ
ijtc-861	205	20	6	6	NUM
ijtc-861	205	21	taxpayers	taxpayer	NOUN
ijtc-861	205	22	deposit	deposit	NOUN
ijtc-861	205	23	income	income	NOUN
ijtc-861	205	24	tax	tax	NOUN
ijtc-861	205	25	by	by	ADP
ijtc-861	205	26	laws	law	NOUN
ijtc-861	205	27	and	and	CCONJ
ijtc-861	205	28	regulations	regulation	NOUN
ijtc-861	205	29	4,22	4,22	X
ijtc-861	205	30	very	very	ADV
ijtc-861	205	31	good	good	ADJ
ijtc-861	205	32	7	7	NUM
ijtc-861	205	33	tax	tax	NOUN
ijtc-861	205	34	revenue	revenue	NOUN
ijtc-861	205	35	will	will	AUX
ijtc-861	205	36	be	be	AUX
ijtc-861	205	37	achieved	achieve	VERB
ijtc-861	205	38	with	with	ADP
ijtc-861	205	39	public	public	ADJ
ijtc-861	205	40	awareness	awareness	NOUN
ijtc-861	205	41	as	as	SCONJ
ijtc-861	205	42	taxpayers	taxpayer	NOUN
ijtc-861	205	43	4,17	4,17	NUM
ijtc-861	205	44	good	good	ADJ
ijtc-861	205	45	8	8	NUM
ijtc-861	205	46	the	the	PRON
ijtc-861	205	47	higher	high	ADJ
ijtc-861	205	48	the	the	DET
ijtc-861	205	49	integrity	integrity	NOUN
ijtc-861	205	50	of	of	ADP
ijtc-861	205	51	the	the	DET
ijtc-861	205	52	tax	tax	NOUN
ijtc-861	205	53	authorities	authority	NOUN
ijtc-861	205	54	,	,	PUNCT
ijtc-861	205	55	the	the	PRON
ijtc-861	205	56	higher	high	ADJ
ijtc-861	205	57	the	the	DET
ijtc-861	205	58	tax	tax	NOUN
ijtc-861	205	59	revenue	revenue	NOUN
ijtc-861	206	1	4,29	4,29	NUM
ijtc-861	206	2	very	very	ADV
ijtc-861	206	3	good	good	ADJ
ijtc-861	206	4	9	9	NUM
ijtc-861	206	5	if	if	SCONJ
ijtc-861	206	6	there	there	PRON
ijtc-861	206	7	is	be	VERB
ijtc-861	206	8	a	a	DET
ijtc-861	206	9	deficiency	deficiency	NOUN
ijtc-861	206	10	in	in	ADP
ijtc-861	206	11	paying	pay	VERB
ijtc-861	206	12	taxes	taxis	NOUN
ijtc-861	206	13	,	,	PUNCT
ijtc-861	206	14	the	the	DET
ijtc-861	206	15	dgt	dgt	NOUN
ijtc-861	206	16	issues	issue	VERB
ijtc-861	206	17	an	an	DET
ijtc-861	206	18	underpaid	underpaid	ADJ
ijtc-861	206	19	tax	tax	NOUN
ijtc-861	206	20	assessment	assessment	NOUN
ijtc-861	206	21	letter	letter	NOUN
ijtc-861	206	22	(	(	PUNCT
ijtc-861	206	23	skpkb	skpkb	NOUN
ijtc-861	206	24	)	)	PUNCT
ijtc-861	206	25	so	so	SCONJ
ijtc-861	206	26	that	that	SCONJ
ijtc-861	206	27	the	the	DET
ijtc-861	206	28	taxpayer	taxpayer	NOUN
ijtc-861	206	29	pays	pay	VERB
ijtc-861	206	30	it	it	PRON
ijtc-861	206	31	off	off	ADP
ijtc-861	206	32	immediately	immediately	ADV
ijtc-861	206	33	.	.	PUNCT
ijtc-861	207	1	4,13	4,13	NUM
ijtc-861	207	2	good	good	ADJ
ijtc-861	208	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	208	2	the	the	DET
ijtc-861	208	3	effect	effect	NOUN
ijtc-861	208	4	of	of	ADP
ijtc-861	208	5	changes	change	NOUN
ijtc-861	208	6	in	in	ADP
ijtc-861	208	7	layers	layer	NOUN
ijtc-861	208	8	of	of	ADP
ijtc-861	208	9	taxable	taxable	ADJ
ijtc-861	208	10	income	income	NOUN
ijtc-861	208	11	article	article	NOUN
ijtc-861	208	12	17	17	NUM
ijtc-861	208	13	of	of	ADP
ijtc-861	208	14	the	the	DET
ijtc-861	208	15	law	law	NOUN
ijtc-861	208	16	on	on	ADP
ijtc-861	208	17	cost	cost	NOUN
ijtc-861	208	18	of	of	ADP
ijtc-861	208	19	goods	good	NOUN
ijtc-861	208	20	sold	sell	VERB
ijtc-861	208	21	,	,	PUNCT
ijtc-861	208	22	reporting	reporting	NOUN
ijtc-861	208	23	of	of	ADP
ijtc-861	208	24	individual	individual	ADJ
ijtc-861	208	25	tax	tax	NOUN
ijtc-861	208	26	returns	return	NOUN
ijtc-861	208	27	and	and	CCONJ
ijtc-861	208	28	taxpayer	taxpayer	NOUN
ijtc-861	208	29	awareness	awareness	NOUN
ijtc-861	208	30	of	of	ADP
ijtc-861	208	31	income	income	NOUN
ijtc-861	208	32	tax	tax	NOUN
ijtc-861	208	33	receipt	receipt	NOUN
ijtc-861	208	34	at	at	ADP
ijtc-861	208	35	the	the	DET
ijtc-861	208	36	pratama	pratama	NOUN
ijtc-861	208	37	sawah	sawah	NOUN
ijtc-861	208	38	besar	besar	PROPN
ijtc-861	208	39	one	one	NUM
ijtc-861	208	40	tax	tax	NOUN
ijtc-861	208	41	service	service	NOUN
ijtc-861	208	42	office	office	NOUN
ijtc-861	208	43	rulandari	rulandari	NOUN
ijtc-861	208	44	&	&	CCONJ
ijtc-861	208	45	rahmayani	rahmayani	PROPN
ijtc-861	208	46	420	420	NUM
ijtc-861	208	47	|	|	ADV
ijtc-861	208	48	ilomata	ilomata	VERB
ijtc-861	208	49	international	international	ADJ
ijtc-861	208	50	journal	journal	NOUN
ijtc-861	208	51	of	of	ADP
ijtc-861	208	52	tax	tax	PROPN
ijtc-861	208	53	&	&	CCONJ
ijtc-861	208	54	accounting	account	VERB
ijtc-861	208	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	208	56	10	10	NUM
ijtc-861	208	57	when	when	SCONJ
ijtc-861	208	58	there	there	PRON
ijtc-861	208	59	is	be	VERB
ijtc-861	208	60	an	an	DET
ijtc-861	208	61	excess	excess	NOUN
ijtc-861	208	62	in	in	ADP
ijtc-861	208	63	tax	tax	NOUN
ijtc-861	208	64	payments	payment	NOUN
ijtc-861	208	65	,	,	PUNCT
ijtc-861	208	66	the	the	DET
ijtc-861	208	67	taxpayer	taxpayer	NOUN
ijtc-861	208	68	is	be	AUX
ijtc-861	208	69	given	give	VERB
ijtc-861	208	70	2	2	NUM
ijtc-861	208	71	choices	choice	NOUN
ijtc-861	208	72	,	,	PUNCT
ijtc-861	208	73	namely	namely	ADV
ijtc-861	208	74	compensation	compensation	NOUN
ijtc-861	208	75	(	(	PUNCT
ijtc-861	208	76	calculated	calculate	VERB
ijtc-861	208	77	in	in	ADP
ijtc-861	208	78	the	the	DET
ijtc-861	208	79	next	next	ADJ
ijtc-861	208	80	tax	tax	NOUN
ijtc-861	208	81	year	year	NOUN
ijtc-861	208	82	)	)	PUNCT
ijtc-861	208	83	or	or	CCONJ
ijtc-861	208	84	refund	refund	NOUN
ijtc-861	208	85	(	(	PUNCT
ijtc-861	208	86	returned	return	VERB
ijtc-861	208	87	in	in	ADP
ijtc-861	208	88	the	the	DET
ijtc-861	208	89	form	form	NOUN
ijtc-861	208	90	of	of	ADP
ijtc-861	208	91	money	money	NOUN
ijtc-861	208	92	)	)	PUNCT
ijtc-861	208	93	.	.	PUNCT
ijtc-861	209	1	4,36	4,36	NUM
ijtc-861	210	1	very	very	ADV
ijtc-861	210	2	good	good	ADJ
ijtc-861	210	3	11	11	NUM
ijtc-861	210	4	the	the	DET
ijtc-861	210	5	role	role	NOUN
ijtc-861	210	6	of	of	ADP
ijtc-861	210	7	tax	tax	NOUN
ijtc-861	210	8	revenue	revenue	NOUN
ijtc-861	210	9	is	be	AUX
ijtc-861	210	10	very	very	ADV
ijtc-861	210	11	important	important	ADJ
ijtc-861	210	12	for	for	ADP
ijtc-861	210	13	the	the	DET
ijtc-861	210	14	development	development	NOUN
ijtc-861	210	15	of	of	ADP
ijtc-861	210	16	a	a	DET
ijtc-861	210	17	country	country	NOUN
ijtc-861	210	18	4,34	4,34	NUM
ijtc-861	210	19	very	very	ADV
ijtc-861	210	20	good	good	ADJ
ijtc-861	210	21	12	12	NUM
ijtc-861	210	22	the	the	DET
ijtc-861	210	23	role	role	NOUN
ijtc-861	210	24	of	of	ADP
ijtc-861	210	25	tax	tax	NOUN
ijtc-861	210	26	revenue	revenue	NOUN
ijtc-861	210	27	is	be	AUX
ijtc-861	210	28	aimed	aim	VERB
ijtc-861	210	29	at	at	ADP
ijtc-861	210	30	the	the	DET
ijtc-861	210	31	welfare	welfare	NOUN
ijtc-861	210	32	of	of	ADP
ijtc-861	210	33	infrastructure	infrastructure	NOUN
ijtc-861	210	34	development	development	NOUN
ijtc-861	210	35	and	and	CCONJ
ijtc-861	210	36	encouraging	encourage	VERB
ijtc-861	210	37	economic	economic	ADJ
ijtc-861	210	38	growth	growth	NOUN
ijtc-861	211	1	4,31	4,31	PRON
ijtc-861	211	2	very	very	ADV
ijtc-861	211	3	good	good	ADJ
ijtc-861	211	4	13	13	NUM
ijtc-861	211	5	increasing	increase	VERB
ijtc-861	211	6	tax	tax	NOUN
ijtc-861	211	7	revenue	revenue	NOUN
ijtc-861	211	8	plays	play	VERB
ijtc-861	211	9	an	an	DET
ijtc-861	211	10	important	important	ADJ
ijtc-861	211	11	role	role	NOUN
ijtc-861	211	12	in	in	ADP
ijtc-861	211	13	increasing	increase	VERB
ijtc-861	211	14	the	the	DET
ijtc-861	211	15	independence	independence	NOUN
ijtc-861	211	16	of	of	ADP
ijtc-861	211	17	government	government	NOUN
ijtc-861	211	18	financing	finance	VERB
ijtc-861	211	19	4,17	4,17	NUM
ijtc-861	211	20	good	good	ADJ
ijtc-861	211	21	14	14	NUM
ijtc-861	211	22	the	the	DET
ijtc-861	211	23	role	role	NOUN
ijtc-861	211	24	of	of	ADP
ijtc-861	211	25	tax	tax	NOUN
ijtc-861	211	26	revenues	revenue	NOUN
ijtc-861	211	27	in	in	ADP
ijtc-861	211	28	increasing	increase	VERB
ijtc-861	211	29	self	self	NOUN
ijtc-861	211	30	-	-	PUNCT
ijtc-861	211	31	sufficiency	sufficiency	NOUN
ijtc-861	211	32	in	in	ADP
ijtc-861	211	33	government	government	NOUN
ijtc-861	211	34	financing	financing	NOUN
ijtc-861	211	35	can	can	AUX
ijtc-861	211	36	spur	spur	VERB
ijtc-861	211	37	the	the	DET
ijtc-861	211	38	rate	rate	NOUN
ijtc-861	211	39	of	of	ADP
ijtc-861	211	40	economic	economic	ADJ
ijtc-861	211	41	growth	growth	NOUN
ijtc-861	211	42	to	to	PART
ijtc-861	211	43	improve	improve	VERB
ijtc-861	211	44	4,22	4,22	PRON
ijtc-861	211	45	very	very	ADV
ijtc-861	211	46	good	good	ADJ
ijtc-861	211	47	mean	mean	NOUN
ijtc-861	211	48	score	score	NOUN
ijtc-861	211	49	59,52/14	59,52/14	NOUN
ijtc-861	211	50	=	=	SYM
ijtc-861	211	51	4,25	4,25	NUM
ijtc-861	211	52	very	very	ADV
ijtc-861	211	53	good	good	ADJ
ijtc-861	211	54	source	source	NOUN
ijtc-861	211	55	:	:	PUNCT
ijtc-861	211	56	processed	process	VERB
ijtc-861	211	57	by	by	ADP
ijtc-861	211	58	the	the	DET
ijtc-861	211	59	author	author	NOUN
ijtc-861	211	60	,	,	PUNCT
ijtc-861	211	61	2023	2023	NUM
ijtc-861	211	62	based	base	VERB
ijtc-861	211	63	on	on	ADP
ijtc-861	211	64	table	table	NOUN
ijtc-861	211	65	vii	vii	PROPN
ijtc-861	211	66	above	above	ADV
ijtc-861	211	67	,	,	PUNCT
ijtc-861	211	68	the	the	DET
ijtc-861	211	69	average	average	ADJ
ijtc-861	211	70	score	score	NOUN
ijtc-861	211	71	on	on	ADP
ijtc-861	211	72	the	the	DET
ijtc-861	211	73	income	income	NOUN
ijtc-861	211	74	tax	tax	NOUN
ijtc-861	211	75	acceptance	acceptance	NOUN
ijtc-861	211	76	variable	variable	NOUN
ijtc-861	211	77	is	be	AUX
ijtc-861	211	78	4.25	4.25	NUM
ijtc-861	211	79	.	.	PUNCT
ijtc-861	212	1	this	this	DET
ijtc-861	212	2	figure	figure	NOUN
ijtc-861	212	3	is	be	AUX
ijtc-861	212	4	included	include	VERB
ijtc-861	212	5	in	in	ADP
ijtc-861	212	6	the	the	DET
ijtc-861	212	7	very	very	ADV
ijtc-861	212	8	good	good	ADJ
ijtc-861	212	9	category	category	NOUN
ijtc-861	212	10	.	.	PUNCT
ijtc-861	213	1	instrument	instrument	NOUN
ijtc-861	213	2	test	test	NOUN
ijtc-861	213	3	the	the	DET
ijtc-861	213	4	research	research	NOUN
ijtc-861	213	5	instrument	instrument	NOUN
ijtc-861	213	6	is	be	AUX
ijtc-861	213	7	the	the	DET
ijtc-861	213	8	means	mean	NOUN
ijtc-861	213	9	used	use	VERB
ijtc-861	213	10	to	to	PART
ijtc-861	213	11	collect	collect	VERB
ijtc-861	213	12	data	datum	NOUN
ijtc-861	213	13	in	in	ADP
ijtc-861	213	14	a	a	DET
ijtc-861	213	15	study	study	NOUN
ijtc-861	213	16	and	and	CCONJ
ijtc-861	213	17	measure	measure	VERB
ijtc-861	213	18	the	the	DET
ijtc-861	213	19	phenomena	phenomenon	NOUN
ijtc-861	213	20	associated	associate	VERB
ijtc-861	213	21	with	with	ADP
ijtc-861	213	22	the	the	DET
ijtc-861	213	23	variables	variable	NOUN
ijtc-861	213	24	being	be	AUX
ijtc-861	213	25	studied	study	VERB
ijtc-861	213	26	.	.	PUNCT
ijtc-861	214	1	to	to	PART
ijtc-861	214	2	ensure	ensure	VERB
ijtc-861	214	3	that	that	SCONJ
ijtc-861	214	4	the	the	DET
ijtc-861	214	5	data	datum	NOUN
ijtc-861	214	6	obtained	obtain	VERB
ijtc-861	214	7	is	be	AUX
ijtc-861	214	8	valid	valid	ADJ
ijtc-861	214	9	and	and	CCONJ
ijtc-861	214	10	reliable	reliable	ADJ
ijtc-861	214	11	,	,	PUNCT
ijtc-861	214	12	the	the	DET
ijtc-861	214	13	research	research	NOUN
ijtc-861	214	14	instrument	instrument	NOUN
ijtc-861	214	15	must	must	AUX
ijtc-861	214	16	go	go	VERB
ijtc-861	214	17	through	through	ADP
ijtc-861	214	18	a	a	DET
ijtc-861	214	19	process	process	NOUN
ijtc-861	214	20	of	of	ADP
ijtc-861	214	21	testing	test	VERB
ijtc-861	214	22	its	its	PRON
ijtc-861	214	23	validity	validity	NOUN
ijtc-861	214	24	and	and	CCONJ
ijtc-861	214	25	reliability	reliability	NOUN
ijtc-861	214	26	.	.	PUNCT
ijtc-861	215	1	1	1	X
ijtc-861	215	2	.	.	X
ijtc-861	215	3	validity	validity	NOUN
ijtc-861	215	4	test	test	NOUN
ijtc-861	215	5	table	table	NOUN
ijtc-861	215	6	viii	viii	NOUN
ijtc-861	215	7	.	.	PUNCT
ijtc-861	216	1	validity	validity	NOUN
ijtc-861	216	2	test	test	NOUN
ijtc-861	216	3	results	result	VERB
ijtc-861	216	4	variable	variable	ADJ
ijtc-861	216	5	question	question	NOUN
ijtc-861	216	6	items	item	NOUN
ijtc-861	216	7	corrected	correct	VERB
ijtc-861	216	8	item	item	NOUN
ijtc-861	216	9	statement	statement	NOUN
ijtc-861	216	10	total	total	NOUN
ijtc-861	216	11	correlation	correlation	NOUN
ijtc-861	216	12	r	r	NOUN
ijtc-861	216	13	table	table	NOUN
ijtc-861	216	14	is	be	AUX
ijtc-861	216	15	.	.	PUNCT
ijtc-861	217	1	changes	change	NOUN
ijtc-861	217	2	in	in	ADP
ijtc-861	217	3	layers	layer	NOUN
ijtc-861	217	4	of	of	ADP
ijtc-861	217	5	taxable	taxable	ADJ
ijtc-861	217	6	income	income	NOUN
ijtc-861	217	7	article	article	NOUN
ijtc-861	217	8	17	17	NUM
ijtc-861	217	9	hpp	hpp	PROPN
ijtc-861	217	10	law	law	PROPN
ijtc-861	217	11	(	(	PUNCT
ijtc-861	217	12	x1	x1	PROPN
ijtc-861	217	13	)	)	PUNCT
ijtc-861	217	14	x1.1	x1.1	PROPN
ijtc-861	217	15	0,503	0,503	NUM
ijtc-861	217	16	0,163	0,163	NUM
ijtc-861	217	17	valid	valid	ADJ
ijtc-861	217	18	x1.2	x1.2	PROPN
ijtc-861	217	19	0,407	0,407	NUM
ijtc-861	217	20	0,163	0,163	NUM
ijtc-861	217	21	valid	valid	ADJ
ijtc-861	217	22	x1.3	x1.3	PROPN
ijtc-861	217	23	0,377	0,377	NUM
ijtc-861	217	24	0,163	0,163	NUM
ijtc-861	217	25	valid	valid	ADJ
ijtc-861	217	26	x1.4	x1.4	PROPN
ijtc-861	217	27	0,645	0,645	NUM
ijtc-861	217	28	0,163	0,163	NUM
ijtc-861	217	29	valid	valid	ADJ
ijtc-861	217	30	x1.5	x1.5	NOUN
ijtc-861	217	31	0,646	0,646	NUM
ijtc-861	217	32	0,163	0,163	NUM
ijtc-861	217	33	valid	valid	ADJ
ijtc-861	217	34	x1.6	x1.6	PROPN
ijtc-861	217	35	0,786	0,786	NUM
ijtc-861	217	36	0,163	0,163	NUM
ijtc-861	217	37	valid	valid	NOUN
ijtc-861	217	38	x1.7	x1.7	PROPN
ijtc-861	217	39	0,657	0,657	NUM
ijtc-861	217	40	0,163	0,163	NUM
ijtc-861	217	41	valid	valid	ADJ
ijtc-861	217	42	x1.8	x1.8	PROPN
ijtc-861	217	43	0,503	0,503	NUM
ijtc-861	217	44	0,163	0,163	NUM
ijtc-861	217	45	valid	valid	ADJ
ijtc-861	217	46	x1.9	x1.9	PROPN
ijtc-861	217	47	0,407	0,407	NUM
ijtc-861	217	48	0,163	0,163	NUM
ijtc-861	217	49	valid	valid	ADJ
ijtc-861	217	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	217	51	the	the	DET
ijtc-861	217	52	effect	effect	NOUN
ijtc-861	217	53	of	of	ADP
ijtc-861	217	54	changes	change	NOUN
ijtc-861	217	55	in	in	ADP
ijtc-861	217	56	layers	layer	NOUN
ijtc-861	217	57	of	of	ADP
ijtc-861	217	58	taxable	taxable	ADJ
ijtc-861	217	59	income	income	NOUN
ijtc-861	217	60	article	article	NOUN
ijtc-861	217	61	17	17	NUM
ijtc-861	217	62	of	of	ADP
ijtc-861	217	63	the	the	DET
ijtc-861	217	64	law	law	NOUN
ijtc-861	217	65	on	on	ADP
ijtc-861	217	66	cost	cost	NOUN
ijtc-861	217	67	of	of	ADP
ijtc-861	217	68	goods	good	NOUN
ijtc-861	217	69	sold	sell	VERB
ijtc-861	217	70	,	,	PUNCT
ijtc-861	217	71	reporting	reporting	NOUN
ijtc-861	217	72	of	of	ADP
ijtc-861	217	73	individual	individual	ADJ
ijtc-861	217	74	tax	tax	NOUN
ijtc-861	217	75	returns	return	NOUN
ijtc-861	217	76	and	and	CCONJ
ijtc-861	217	77	taxpayer	taxpayer	NOUN
ijtc-861	217	78	awareness	awareness	NOUN
ijtc-861	217	79	of	of	ADP
ijtc-861	217	80	income	income	NOUN
ijtc-861	217	81	tax	tax	NOUN
ijtc-861	217	82	receipt	receipt	NOUN
ijtc-861	217	83	at	at	ADP
ijtc-861	217	84	the	the	DET
ijtc-861	217	85	pratama	pratama	NOUN
ijtc-861	217	86	sawah	sawah	NOUN
ijtc-861	217	87	besar	besar	PROPN
ijtc-861	217	88	one	one	NUM
ijtc-861	217	89	tax	tax	NOUN
ijtc-861	217	90	service	service	NOUN
ijtc-861	217	91	office	office	NOUN
ijtc-861	217	92	rulandari	rulandari	NOUN
ijtc-861	217	93	&	&	CCONJ
ijtc-861	217	94	rahmayani	rahmayani	PROPN
ijtc-861	217	95	421	421	NUM
ijtc-861	217	96	|	|	ADV
ijtc-861	217	97	ilomata	ilomata	PROPN
ijtc-861	217	98	international	international	ADJ
ijtc-861	217	99	journal	journal	NOUN
ijtc-861	217	100	of	of	ADP
ijtc-861	217	101	tax	tax	PROPN
ijtc-861	217	102	&	&	CCONJ
ijtc-861	217	103	accounting	accounting	PROPN
ijtc-861	217	104	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	217	105	x1.10	x1.10	PROPN
ijtc-861	217	106	0,377	0,377	NUM
ijtc-861	217	107	0,163	0,163	NUM
ijtc-861	217	108	valid	valid	ADJ
ijtc-861	217	109	x1.11	x1.11	PROPN
ijtc-861	217	110	0,645	0,645	NUM
ijtc-861	217	111	0,163	0,163	NUM
ijtc-861	217	112	valid	valid	ADJ
ijtc-861	217	113	x1.12	x1.12	PROPN
ijtc-861	217	114	0,646	0,646	NUM
ijtc-861	217	115	0,163	0,163	NUM
ijtc-861	217	116	valid	valid	ADJ
ijtc-861	217	117	x1.13	x1.13	PROPN
ijtc-861	217	118	0,786	0,786	NUM
ijtc-861	217	119	0,163	0,163	NUM
ijtc-861	217	120	valid	valid	ADJ
ijtc-861	217	121	x1.14	x1.14	PROPN
ijtc-861	217	122	0,657	0,657	NUM
ijtc-861	217	123	0,163	0,163	NUM
ijtc-861	217	124	valid	valid	ADJ
ijtc-861	217	125	individual	individual	ADJ
ijtc-861	217	126	spt	spt	NOUN
ijtc-861	217	127	reporting	reporting	NOUN
ijtc-861	217	128	(	(	PUNCT
ijtc-861	217	129	x2	x2	PROPN
ijtc-861	217	130	)	)	PUNCT
ijtc-861	217	131	x2.1	x2.1	NUM
ijtc-861	218	1	0,422	0,422	NUM
ijtc-861	218	2	0,163	0,163	NUM
ijtc-861	218	3	valid	valid	ADJ
ijtc-861	218	4	x2.2	x2.2	PROPN
ijtc-861	218	5	0,648	0,648	NUM
ijtc-861	218	6	0,163	0,163	NUM
ijtc-861	218	7	valid	valid	NOUN
ijtc-861	218	8	x2.3	x2.3	ADP
ijtc-861	218	9	0,666	0,666	NUM
ijtc-861	218	10	0,163	0,163	NUM
ijtc-861	218	11	valid	valid	NOUN
ijtc-861	218	12	x2.4	x2.4	X
ijtc-861	218	13	0,563	0,563	NUM
ijtc-861	218	14	0,163	0,163	NUM
ijtc-861	218	15	valid	valid	ADJ
ijtc-861	218	16	x2.5	x2.5	PROPN
ijtc-861	218	17	0,626	0,626	NUM
ijtc-861	218	18	0,163	0,163	NUM
ijtc-861	218	19	valid	valid	ADJ
ijtc-861	218	20	x2.6	x2.6	PROPN
ijtc-861	218	21	0,512	0,512	NUM
ijtc-861	218	22	0,163	0,163	NUM
ijtc-861	218	23	valid	valid	ADJ
ijtc-861	218	24	x2.7	x2.7	PROPN
ijtc-861	218	25	0,614	0,614	NUM
ijtc-861	218	26	0,163	0,163	NUM
ijtc-861	218	27	valid	valid	ADJ
ijtc-861	218	28	x2.8	x2.8	NOUN
ijtc-861	218	29	0,758	0,758	NUM
ijtc-861	218	30	0,163	0,163	NUM
ijtc-861	218	31	valid	valid	ADJ
ijtc-861	218	32	x2.9	x2.9	PROPN
ijtc-861	218	33	0,693	0,693	NUM
ijtc-861	218	34	0,163	0,163	NUM
ijtc-861	218	35	valid	valid	ADJ
ijtc-861	218	36	x2.10	x2.10	PROPN
ijtc-861	218	37	0,489	0,489	NUM
ijtc-861	218	38	0,163	0,163	NUM
ijtc-861	218	39	valid	valid	ADJ
ijtc-861	218	40	x2.11	x2.11	PROPN
ijtc-861	218	41	0,422	0,422	NUM
ijtc-861	218	42	0,163	0,163	NUM
ijtc-861	218	43	valid	valid	ADJ
ijtc-861	218	44	x2.12	x2.12	PROPN
ijtc-861	218	45	0,648	0,648	NOUN
ijtc-861	218	46	0,163	0,163	NUM
ijtc-861	218	47	valid	valid	ADJ
ijtc-861	218	48	x2.13	x2.13	PROPN
ijtc-861	218	49	0,666	0,666	NUM
ijtc-861	218	50	0,163	0,163	NUM
ijtc-861	218	51	valid	valid	ADJ
ijtc-861	218	52	x2.14	x2.14	PROPN
ijtc-861	218	53	0,563	0,563	NUM
ijtc-861	218	54	0,163	0,163	NUM
ijtc-861	218	55	valid	valid	ADJ
ijtc-861	218	56	x2.15	x2.15	PROPN
ijtc-861	218	57	0,626	0,626	NUM
ijtc-861	218	58	0,163	0,163	NUM
ijtc-861	218	59	valid	valid	ADJ
ijtc-861	218	60	x2.16	x2.16	PROPN
ijtc-861	218	61	0,512	0,512	NUM
ijtc-861	218	62	0,163	0,163	NUM
ijtc-861	218	63	valid	valid	ADJ
ijtc-861	218	64	x2.17	x2.17	PROPN
ijtc-861	218	65	0,614	0,614	NUM
ijtc-861	218	66	0,163	0,163	NUM
ijtc-861	218	67	valid	valid	ADJ
ijtc-861	218	68	x2.18	x2.18	PROPN
ijtc-861	218	69	0,758	0,758	NUM
ijtc-861	218	70	0,163	0,163	NUM
ijtc-861	218	71	valid	valid	ADJ
ijtc-861	218	72	taxpayer	taxpayer	NOUN
ijtc-861	218	73	awareness	awareness	NOUN
ijtc-861	218	74	(	(	PUNCT
ijtc-861	218	75	x3	x3	ADJ
ijtc-861	218	76	)	)	PUNCT
ijtc-861	218	77	x3.1	x3.1	PROPN
ijtc-861	218	78	0,383	0,383	NUM
ijtc-861	218	79	0,163	0,163	NUM
ijtc-861	218	80	valid	valid	ADJ
ijtc-861	218	81	x3.2	x3.2	PROPN
ijtc-861	218	82	0,436	0,436	NUM
ijtc-861	218	83	0,163	0,163	NUM
ijtc-861	218	84	valid	valid	ADJ
ijtc-861	218	85	x3.3	x3.3	ADJ
ijtc-861	218	86	0,399	0,399	NOUN
ijtc-861	218	87	0,163	0,163	NUM
ijtc-861	218	88	valid	valid	ADJ
ijtc-861	218	89	x3.4	x3.4	NOUN
ijtc-861	218	90	0,462	0,462	NUM
ijtc-861	218	91	0,163	0,163	NUM
ijtc-861	218	92	valid	valid	ADJ
ijtc-861	218	93	x3.5	x3.5	X
ijtc-861	218	94	0,507	0,507	NUM
ijtc-861	218	95	0,163	0,163	NUM
ijtc-861	218	96	valid	valid	ADJ
ijtc-861	218	97	x3.6	x3.6	PROPN
ijtc-861	218	98	0,306	0,306	NOUN
ijtc-861	218	99	0,163	0,163	NUM
ijtc-861	218	100	valid	valid	ADJ
ijtc-861	218	101	x3.7	x3.7	NOUN
ijtc-861	218	102	0,480	0,480	NUM
ijtc-861	218	103	0,163	0,163	NUM
ijtc-861	218	104	valid	valid	ADJ
ijtc-861	218	105	x3.8	x3.8	PROPN
ijtc-861	218	106	0,504	0,504	NUM
ijtc-861	218	107	0,163	0,163	NUM
ijtc-861	218	108	valid	valid	ADJ
ijtc-861	218	109	x3.9	x3.9	PROPN
ijtc-861	218	110	0,507	0,507	NUM
ijtc-861	218	111	0,163	0,163	NUM
ijtc-861	218	112	valid	valid	ADJ
ijtc-861	218	113	x3.10	x3.10	PROPN
ijtc-861	218	114	0,470	0,470	NUM
ijtc-861	218	115	0,163	0,163	NUM
ijtc-861	218	116	valid	valid	ADJ
ijtc-861	218	117	x3.11	x3.11	PROPN
ijtc-861	218	118	0,585	0,585	NUM
ijtc-861	218	119	0,163	0,163	NUM
ijtc-861	218	120	valid	valid	ADJ
ijtc-861	218	121	x3.12	x3.12	PROPN
ijtc-861	218	122	0,551	0,551	NUM
ijtc-861	218	123	0,163	0,163	NUM
ijtc-861	218	124	valid	valid	ADJ
ijtc-861	218	125	income	income	NOUN
ijtc-861	218	126	tax	tax	NOUN
ijtc-861	218	127	receipt	receipt	NOUN
ijtc-861	218	128	(	(	PUNCT
ijtc-861	218	129	y	y	NOUN
ijtc-861	218	130	)	)	PUNCT
ijtc-861	218	131	y.1	y.1	NOUN
ijtc-861	218	132	0,637	0,637	NUM
ijtc-861	218	133	0,163	0,163	NUM
ijtc-861	218	134	valid	valid	ADJ
ijtc-861	218	135	y.2	y.2	NOUN
ijtc-861	218	136	0,841	0,841	NUM
ijtc-861	218	137	0,163	0,163	NUM
ijtc-861	218	138	valid	valid	ADJ
ijtc-861	218	139	y.3	y.3	PROPN
ijtc-861	218	140	0,861	0,861	NUM
ijtc-861	218	141	0,163	0,163	NUM
ijtc-861	218	142	valid	valid	ADJ
ijtc-861	218	143	y.4	y.4	NOUN
ijtc-861	218	144	0,862	0,862	NUM
ijtc-861	218	145	0,163	0,163	NUM
ijtc-861	218	146	valid	valid	ADJ
ijtc-861	218	147	y.5	y.5	PRON
ijtc-861	218	148	0,776	0,776	NUM
ijtc-861	218	149	0,163	0,163	NUM
ijtc-861	218	150	valid	valid	ADJ
ijtc-861	218	151	y.6	y.6	NOUN
ijtc-861	218	152	0,502	0,502	NUM
ijtc-861	218	153	0,163	0,163	NUM
ijtc-861	218	154	valid	valid	ADJ
ijtc-861	218	155	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	218	156	the	the	DET
ijtc-861	218	157	effect	effect	NOUN
ijtc-861	218	158	of	of	ADP
ijtc-861	218	159	changes	change	NOUN
ijtc-861	218	160	in	in	ADP
ijtc-861	218	161	layers	layer	NOUN
ijtc-861	218	162	of	of	ADP
ijtc-861	218	163	taxable	taxable	ADJ
ijtc-861	218	164	income	income	NOUN
ijtc-861	218	165	article	article	NOUN
ijtc-861	218	166	17	17	NUM
ijtc-861	218	167	of	of	ADP
ijtc-861	218	168	the	the	DET
ijtc-861	218	169	law	law	NOUN
ijtc-861	218	170	on	on	ADP
ijtc-861	218	171	cost	cost	NOUN
ijtc-861	218	172	of	of	ADP
ijtc-861	218	173	goods	good	NOUN
ijtc-861	218	174	sold	sell	VERB
ijtc-861	218	175	,	,	PUNCT
ijtc-861	218	176	reporting	reporting	NOUN
ijtc-861	218	177	of	of	ADP
ijtc-861	218	178	individual	individual	ADJ
ijtc-861	218	179	tax	tax	NOUN
ijtc-861	218	180	returns	return	NOUN
ijtc-861	218	181	and	and	CCONJ
ijtc-861	218	182	taxpayer	taxpayer	NOUN
ijtc-861	218	183	awareness	awareness	NOUN
ijtc-861	218	184	of	of	ADP
ijtc-861	218	185	income	income	NOUN
ijtc-861	218	186	tax	tax	NOUN
ijtc-861	218	187	receipt	receipt	NOUN
ijtc-861	218	188	at	at	ADP
ijtc-861	218	189	the	the	DET
ijtc-861	218	190	pratama	pratama	NOUN
ijtc-861	218	191	sawah	sawah	NOUN
ijtc-861	218	192	besar	besar	PROPN
ijtc-861	218	193	one	one	NUM
ijtc-861	218	194	tax	tax	NOUN
ijtc-861	218	195	service	service	NOUN
ijtc-861	218	196	office	office	NOUN
ijtc-861	218	197	rulandari	rulandari	NOUN
ijtc-861	218	198	&	&	CCONJ
ijtc-861	218	199	rahmayani	rahmayani	PROPN
ijtc-861	218	200	422	422	NUM
ijtc-861	218	201	|	|	ADV
ijtc-861	218	202	ilomata	ilomata	PROPN
ijtc-861	218	203	international	international	ADJ
ijtc-861	218	204	journal	journal	NOUN
ijtc-861	218	205	of	of	ADP
ijtc-861	218	206	tax	tax	PROPN
ijtc-861	218	207	&	&	CCONJ
ijtc-861	218	208	accounting	accounting	PROPN
ijtc-861	218	209	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	218	210	y.7	y.7	NOUN
ijtc-861	218	211	0,776	0,776	NUM
ijtc-861	218	212	0,163	0,163	NUM
ijtc-861	218	213	valid	valid	ADJ
ijtc-861	218	214	y.8	y.8	NOUN
ijtc-861	218	215	0,799	0,799	NUM
ijtc-861	218	216	0,163	0,163	NUM
ijtc-861	218	217	valid	valid	ADJ
ijtc-861	218	218	y.9	y.9	NOUN
ijtc-861	218	219	0,637	0,637	NUM
ijtc-861	218	220	0,163	0,163	NUM
ijtc-861	218	221	valid	valid	ADJ
ijtc-861	218	222	y.10	y.10	PROPN
ijtc-861	218	223	0,841	0,841	NUM
ijtc-861	218	224	0,163	0,163	NUM
ijtc-861	218	225	valid	valid	ADJ
ijtc-861	218	226	y.11	y.11	PROPN
ijtc-861	218	227	0,861	0,861	NUM
ijtc-861	218	228	0,163	0,163	NUM
ijtc-861	218	229	valid	valid	ADJ
ijtc-861	218	230	y.12	y.12	PROPN
ijtc-861	218	231	0,862	0,862	NUM
ijtc-861	218	232	0,163	0,163	NUM
ijtc-861	218	233	valid	valid	ADJ
ijtc-861	218	234	y.13	y.13	PROPN
ijtc-861	218	235	0,776	0,776	NUM
ijtc-861	218	236	0,163	0,163	NUM
ijtc-861	218	237	valid	valid	ADJ
ijtc-861	218	238	y.14	y.14	PROPN
ijtc-861	218	239	0,502	0,502	NUM
ijtc-861	218	240	0,163	0,163	NUM
ijtc-861	218	241	valid	valid	ADJ
ijtc-861	218	242	source	source	NOUN
ijtc-861	218	243	:	:	PUNCT
ijtc-861	218	244	data	datum	NOUN
ijtc-861	218	245	processed	process	VERB
ijtc-861	218	246	with	with	ADP
ijtc-861	218	247	spss	spss	PROPN
ijtc-861	218	248	27	27	NUM
ijtc-861	218	249	,	,	PUNCT
ijtc-861	218	250	2023	2023	NUM
ijtc-861	218	251	based	base	VERB
ijtc-861	218	252	on	on	ADP
ijtc-861	218	253	table	table	NOUN
ijtc-861	218	254	viii	viii	PROPN
ijtc-861	218	255	spss	spss	PROPN
ijtc-861	218	256	data	datum	NOUN
ijtc-861	218	257	analysis	analysis	NOUN
ijtc-861	218	258	on	on	ADP
ijtc-861	218	259	the	the	DET
ijtc-861	218	260	variable	variable	ADJ
ijtc-861	218	261	layer	layer	NOUN
ijtc-861	218	262	of	of	ADP
ijtc-861	218	263	change	change	NOUN
ijtc-861	218	264	of	of	ADP
ijtc-861	218	265	taxable	taxable	ADJ
ijtc-861	218	266	income	income	NOUN
ijtc-861	218	267	article	article	NOUN
ijtc-861	218	268	17	17	NUM
ijtc-861	218	269	of	of	ADP
ijtc-861	218	270	the	the	DET
ijtc-861	218	271	hpp	hpp	PROPN
ijtc-861	218	272	law	law	PROPN
ijtc-861	218	273	(	(	PUNCT
ijtc-861	218	274	x1	x1	PROPN
ijtc-861	218	275	)	)	PUNCT
ijtc-861	218	276	,	,	PUNCT
ijtc-861	218	277	individual	individual	ADJ
ijtc-861	218	278	spt	spt	NOUN
ijtc-861	218	279	reporting	reporting	NOUN
ijtc-861	218	280	(	(	PUNCT
ijtc-861	218	281	x2	x2	PROPN
ijtc-861	218	282	)	)	PUNCT
ijtc-861	218	283	,	,	PUNCT
ijtc-861	218	284	taxpayer	taxpayer	NOUN
ijtc-861	218	285	awareness	awareness	NOUN
ijtc-861	218	286	(	(	PUNCT
ijtc-861	218	287	x3	x3	ADJ
ijtc-861	218	288	)	)	PUNCT
ijtc-861	218	289	,	,	PUNCT
ijtc-861	218	290	and	and	CCONJ
ijtc-861	218	291	income	income	NOUN
ijtc-861	218	292	tax	tax	NOUN
ijtc-861	218	293	receipt	receipt	NOUN
ijtc-861	218	294	(	(	PUNCT
ijtc-861	218	295	y	y	NOUN
ijtc-861	218	296	)	)	PUNCT
ijtc-861	218	297	obtained	obtain	VERB
ijtc-861	218	298	a	a	DET
ijtc-861	218	299	correlation	correlation	NOUN
ijtc-861	218	300	value	value	NOUN
ijtc-861	218	301	indicating	indicate	VERB
ijtc-861	218	302	that	that	SCONJ
ijtc-861	218	303	the	the	DET
ijtc-861	218	304	value	value	NOUN
ijtc-861	218	305	of	of	ADP
ijtc-861	218	306	r	r	NOUN
ijtc-861	218	307	count	count	NOUN
ijtc-861	218	308	is	be	AUX
ijtc-861	218	309	greater	great	ADJ
ijtc-861	218	310	than	than	ADP
ijtc-861	218	311	r	r	NOUN
ijtc-861	218	312	table	table	NOUN
ijtc-861	218	313	,	,	PUNCT
ijtc-861	218	314	which	which	PRON
ijtc-861	218	315	is	be	AUX
ijtc-861	218	316	above	above	ADP
ijtc-861	218	317	0.163	0.163	NUM
ijtc-861	218	318	.	.	PUNCT
ijtc-861	219	1	from	from	ADP
ijtc-861	219	2	these	these	DET
ijtc-861	219	3	results	result	NOUN
ijtc-861	219	4	,	,	PUNCT
ijtc-861	219	5	it	it	PRON
ijtc-861	219	6	can	can	AUX
ijtc-861	219	7	be	be	AUX
ijtc-861	219	8	concluded	conclude	VERB
ijtc-861	219	9	that	that	SCONJ
ijtc-861	219	10	all	all	DET
ijtc-861	219	11	instrument	instrument	NOUN
ijtc-861	219	12	statements	statement	NOUN
ijtc-861	219	13	on	on	ADP
ijtc-861	219	14	the	the	DET
ijtc-861	219	15	variables	variable	NOUN
ijtc-861	219	16	above	above	ADV
ijtc-861	219	17	are	be	AUX
ijtc-861	219	18	declared	declare	VERB
ijtc-861	219	19	valid	valid	ADJ
ijtc-861	219	20	.	.	PUNCT
ijtc-861	220	1	2	2	X
ijtc-861	220	2	.	.	X
ijtc-861	220	3	reliability	reliability	NOUN
ijtc-861	220	4	test	test	NOUN
ijtc-861	220	5	table	table	NOUN
ijtc-861	220	6	ix	ix	ADP
ijtc-861	220	7	reliability	reliability	NOUN
ijtc-861	220	8	test	test	NOUN
ijtc-861	220	9	results	result	VERB
ijtc-861	220	10	variable	variable	ADJ
ijtc-861	220	11	alpha	alpha	NOUN
ijtc-861	220	12	cronbach	cronbach	PROPN
ijtc-861	220	13	’s	’s	PART
ijtc-861	220	14	alpha	alpha	NOUN
ijtc-861	220	15	is	be	AUX
ijtc-861	220	16	.	.	PUNCT
ijtc-861	221	1	changes	change	NOUN
ijtc-861	221	2	in	in	ADP
ijtc-861	221	3	layers	layer	NOUN
ijtc-861	221	4	of	of	ADP
ijtc-861	221	5	taxable	taxable	ADJ
ijtc-861	221	6	income	income	NOUN
ijtc-861	221	7	article	article	NOUN
ijtc-861	221	8	17	17	NUM
ijtc-861	221	9	hpp	hpp	PROPN
ijtc-861	221	10	law	law	PROPN
ijtc-861	221	11	(	(	PUNCT
ijtc-861	221	12	x1	x1	PROPN
ijtc-861	221	13	)	)	PUNCT
ijtc-861	221	14	0,60	0,60	NUM
ijtc-861	222	1	0,830	0,830	NUM
ijtc-861	222	2	reliable	reliable	ADJ
ijtc-861	222	3	individual	individual	ADJ
ijtc-861	222	4	spt	spt	NOUN
ijtc-861	222	5	reporting	reporting	NOUN
ijtc-861	222	6	(	(	PUNCT
ijtc-861	222	7	x2	x2	PROPN
ijtc-861	222	8	)	)	PUNCT
ijtc-861	222	9	0,60	0,60	NUM
ijtc-861	223	1	0,891	0,891	NUM
ijtc-861	223	2	reliable	reliable	ADJ
ijtc-861	223	3	taxpayer	taxpayer	NOUN
ijtc-861	223	4	awareness	awareness	NOUN
ijtc-861	223	5	(	(	PUNCT
ijtc-861	223	6	x3	x3	ADJ
ijtc-861	223	7	)	)	PUNCT
ijtc-861	223	8	0,60	0,60	NUM
ijtc-861	223	9	0,659	0,659	NUM
ijtc-861	223	10	reliable	reliable	ADJ
ijtc-861	223	11	income	income	NOUN
ijtc-861	223	12	tax	tax	NOUN
ijtc-861	223	13	receipt	receipt	NOUN
ijtc-861	223	14	(	(	PUNCT
ijtc-861	223	15	y	y	NOUN
ijtc-861	223	16	)	)	PUNCT
ijtc-861	223	17	0,60	0,60	NUM
ijtc-861	223	18	0,942	0,942	NUM
ijtc-861	223	19	reliable	reliable	ADJ
ijtc-861	223	20	source	source	NOUN
ijtc-861	223	21	:	:	PUNCT
ijtc-861	223	22	data	datum	NOUN
ijtc-861	223	23	processed	process	VERB
ijtc-861	223	24	with	with	ADP
ijtc-861	223	25	spss	spss	PROPN
ijtc-861	223	26	27	27	NUM
ijtc-861	223	27	,	,	PUNCT
ijtc-861	223	28	2023	2023	NUM
ijtc-861	223	29	based	base	VERB
ijtc-861	223	30	on	on	ADP
ijtc-861	223	31	table	table	NOUN
ijtc-861	223	32	ix	ix	ADV
ijtc-861	223	33	,	,	PUNCT
ijtc-861	223	34	it	it	PRON
ijtc-861	223	35	can	can	AUX
ijtc-861	223	36	be	be	AUX
ijtc-861	223	37	seen	see	VERB
ijtc-861	223	38	that	that	SCONJ
ijtc-861	223	39	all	all	DET
ijtc-861	223	40	variables	variable	NOUN
ijtc-861	223	41	,	,	PUNCT
ijtc-861	223	42	namely	namely	ADV
ijtc-861	223	43	the	the	DET
ijtc-861	223	44	variable	variable	ADJ
ijtc-861	223	45	layer	layer	NOUN
ijtc-861	223	46	of	of	ADP
ijtc-861	223	47	change	change	NOUN
ijtc-861	223	48	of	of	ADP
ijtc-861	223	49	taxable	taxable	ADJ
ijtc-861	223	50	income	income	NOUN
ijtc-861	223	51	article	article	NOUN
ijtc-861	223	52	17	17	NUM
ijtc-861	223	53	of	of	ADP
ijtc-861	223	54	the	the	DET
ijtc-861	223	55	hpp	hpp	PROPN
ijtc-861	223	56	law	law	PROPN
ijtc-861	223	57	(	(	PUNCT
ijtc-861	223	58	x1	x1	PROPN
ijtc-861	223	59	)	)	PUNCT
ijtc-861	223	60	,	,	PUNCT
ijtc-861	223	61	individual	individual	ADJ
ijtc-861	223	62	spt	spt	NOUN
ijtc-861	223	63	reporting	reporting	NOUN
ijtc-861	223	64	(	(	PUNCT
ijtc-861	223	65	x2	x2	PROPN
ijtc-861	223	66	)	)	PUNCT
ijtc-861	223	67	,	,	PUNCT
ijtc-861	223	68	taxpayer	taxpayer	NOUN
ijtc-861	223	69	awareness	awareness	NOUN
ijtc-861	223	70	(	(	PUNCT
ijtc-861	223	71	x3	x3	ADJ
ijtc-861	223	72	)	)	PUNCT
ijtc-861	223	73	,	,	PUNCT
ijtc-861	223	74	and	and	CCONJ
ijtc-861	223	75	income	income	NOUN
ijtc-861	223	76	tax	tax	NOUN
ijtc-861	223	77	receipt	receipt	NOUN
ijtc-861	223	78	(	(	PUNCT
ijtc-861	223	79	y	y	NOUN
ijtc-861	223	80	)	)	PUNCT
ijtc-861	223	81	have	have	VERB
ijtc-861	223	82	calculation	calculation	NOUN
ijtc-861	223	83	resultscronbach	resultscronbach	NOUN
ijtc-861	223	84	’s	’s	PART
ijtc-861	224	1	alpha	alpha	NOUN
ijtc-861	224	2	(	(	PUNCT
ijtc-861	224	3	α	α	NOUN
ijtc-861	224	4	)	)	PUNCT
ijtc-861	224	5	>	>	PROPN
ijtc-861	224	6	0.60	0.60	NUM
ijtc-861	224	7	.	.	PUNCT
ijtc-861	225	1	so	so	ADV
ijtc-861	225	2	it	it	PRON
ijtc-861	225	3	can	can	AUX
ijtc-861	225	4	be	be	AUX
ijtc-861	225	5	concluded	conclude	VERB
ijtc-861	225	6	that	that	SCONJ
ijtc-861	225	7	the	the	DET
ijtc-861	225	8	variables	variable	NOUN
ijtc-861	225	9	in	in	ADP
ijtc-861	225	10	this	this	DET
ijtc-861	225	11	study	study	NOUN
ijtc-861	225	12	are	be	AUX
ijtc-861	225	13	declared	declare	VERB
ijtc-861	225	14	reliable	reliable	ADJ
ijtc-861	225	15	.	.	PUNCT
ijtc-861	226	1	classic	classic	ADJ
ijtc-861	226	2	assumption	assumption	NOUN
ijtc-861	226	3	test	test	NOUN
ijtc-861	226	4	the	the	DET
ijtc-861	226	5	classical	classical	ADJ
ijtc-861	226	6	assumption	assumption	NOUN
ijtc-861	226	7	test	test	NOUN
ijtc-861	226	8	is	be	AUX
ijtc-861	226	9	a	a	DET
ijtc-861	226	10	series	series	NOUN
ijtc-861	226	11	of	of	ADP
ijtc-861	226	12	assumptions	assumption	NOUN
ijtc-861	226	13	that	that	PRON
ijtc-861	226	14	must	must	AUX
ijtc-861	226	15	be	be	AUX
ijtc-861	226	16	met	meet	VERB
ijtc-861	226	17	in	in	ADP
ijtc-861	226	18	certain	certain	ADJ
ijtc-861	226	19	statistical	statistical	ADJ
ijtc-861	226	20	analyses	analysis	NOUN
ijtc-861	226	21	,	,	PUNCT
ijtc-861	226	22	especially	especially	ADV
ijtc-861	226	23	in	in	ADP
ijtc-861	226	24	the	the	DET
ijtc-861	226	25	linear	linear	ADJ
ijtc-861	226	26	regression	regression	NOUN
ijtc-861	226	27	assumption	assumption	NOUN
ijtc-861	226	28	model	model	NOUN
ijtc-861	226	29	.	.	PUNCT
ijtc-861	227	1	models	model	NOUN
ijtc-861	227	2	that	that	PRON
ijtc-861	227	3	meet	meet	VERB
ijtc-861	227	4	the	the	DET
ijtc-861	227	5	assumptions	assumption	NOUN
ijtc-861	227	6	of	of	ADP
ijtc-861	227	7	linear	linear	ADJ
ijtc-861	227	8	regression	regression	NOUN
ijtc-861	227	9	are	be	AUX
ijtc-861	227	10	called	call	VERB
ijtc-861	227	11	models	model	NOUN
ijtc-861	227	12	that	that	PRON
ijtc-861	227	13	are	be	AUX
ijtc-861	227	14	blue	blue	ADJ
ijtc-861	227	15	(	(	PUNCT
ijtc-861	227	16	blue	blue	ADJ
ijtc-861	227	17	linear	linear	ADJ
ijtc-861	227	18	unbiased	unbiased	ADJ
ijtc-861	227	19	estimator	estimator	NOUN
ijtc-861	227	20	)	)	PUNCT
ijtc-861	227	21	.	.	PUNCT
ijtc-861	228	1	to	to	PART
ijtc-861	228	2	obtain	obtain	VERB
ijtc-861	228	3	a	a	DET
ijtc-861	228	4	model	model	NOUN
ijtc-861	228	5	thatblue	thatblue	NOUN
ijtc-861	228	6	in	in	ADP
ijtc-861	228	7	this	this	DET
ijtc-861	228	8	study	study	NOUN
ijtc-861	228	9	several	several	ADJ
ijtc-861	228	10	assumptions	assumption	NOUN
ijtc-861	228	11	must	must	AUX
ijtc-861	228	12	be	be	AUX
ijtc-861	228	13	met	meet	VERB
ijtc-861	228	14	by	by	ADP
ijtc-861	228	15	the	the	DET
ijtc-861	228	16	model	model	NOUN
ijtc-861	228	17	,	,	PUNCT
ijtc-861	228	18	which	which	PRON
ijtc-861	228	19	can	can	AUX
ijtc-861	228	20	be	be	AUX
ijtc-861	228	21	seen	see	VERB
ijtc-861	228	22	in	in	ADP
ijtc-861	228	23	the	the	DET
ijtc-861	228	24	following	follow	VERB
ijtc-861	228	25	description	description	NOUN
ijtc-861	228	26	:	:	PUNCT
ijtc-861	228	27	1	1	X
ijtc-861	228	28	.	.	X
ijtc-861	228	29	normality	normality	NOUN
ijtc-861	228	30	test	test	NOUN
ijtc-861	228	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADP
ijtc-861	228	32	the	the	DET
ijtc-861	228	33	effect	effect	NOUN
ijtc-861	228	34	of	of	ADP
ijtc-861	228	35	changes	change	NOUN
ijtc-861	228	36	in	in	ADP
ijtc-861	228	37	layers	layer	NOUN
ijtc-861	228	38	of	of	ADP
ijtc-861	228	39	taxable	taxable	ADJ
ijtc-861	228	40	income	income	NOUN
ijtc-861	228	41	article	article	NOUN
ijtc-861	228	42	17	17	NUM
ijtc-861	228	43	of	of	ADP
ijtc-861	228	44	the	the	DET
ijtc-861	228	45	law	law	NOUN
ijtc-861	228	46	on	on	ADP
ijtc-861	228	47	cost	cost	NOUN
ijtc-861	228	48	of	of	ADP
ijtc-861	228	49	goods	good	NOUN
ijtc-861	228	50	sold	sell	VERB
ijtc-861	228	51	,	,	PUNCT
ijtc-861	228	52	reporting	reporting	NOUN
ijtc-861	228	53	of	of	ADP
ijtc-861	228	54	individual	individual	ADJ
ijtc-861	228	55	tax	tax	NOUN
ijtc-861	228	56	returns	return	NOUN
ijtc-861	228	57	and	and	CCONJ
ijtc-861	228	58	taxpayer	taxpayer	NOUN
ijtc-861	228	59	awareness	awareness	NOUN
ijtc-861	228	60	of	of	ADP
ijtc-861	228	61	income	income	NOUN
ijtc-861	228	62	tax	tax	NOUN
ijtc-861	228	63	receipt	receipt	NOUN
ijtc-861	228	64	at	at	ADP
ijtc-861	228	65	the	the	DET
ijtc-861	228	66	pratama	pratama	NOUN
ijtc-861	228	67	sawah	sawah	NOUN
ijtc-861	228	68	besar	besar	PROPN
ijtc-861	228	69	one	one	NUM
ijtc-861	228	70	tax	tax	NOUN
ijtc-861	228	71	service	service	NOUN
ijtc-861	228	72	office	office	NOUN
ijtc-861	228	73	rulandari	rulandari	NOUN
ijtc-861	228	74	&	&	CCONJ
ijtc-861	228	75	rahmayani	rahmayani	PROPN
ijtc-861	228	76	423	423	NUM
ijtc-861	228	77	|	|	ADV
ijtc-861	228	78	ilomata	ilomata	PROPN
ijtc-861	228	79	international	international	ADJ
ijtc-861	228	80	journal	journal	NOUN
ijtc-861	228	81	of	of	ADP
ijtc-861	228	82	tax	tax	PROPN
ijtc-861	228	83	&	&	CCONJ
ijtc-861	228	84	accounting	accounting	NOUN
ijtc-861	228	85	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	228	86	in	in	ADP
ijtc-861	228	87	using	use	VERB
ijtc-861	228	88	the	the	DET
ijtc-861	228	89	spss	spss	PROPN
ijtc-861	228	90	27	27	NUM
ijtc-861	228	91	for	for	ADP
ijtc-861	228	92	windows	window	NOUN
ijtc-861	228	93	program	program	NOUN
ijtc-861	228	94	,	,	PUNCT
ijtc-861	228	95	the	the	DET
ijtc-861	228	96	results	result	NOUN
ijtc-861	228	97	of	of	ADP
ijtc-861	228	98	the	the	DET
ijtc-861	228	99	normal	normal	ADJ
ijtc-861	228	100	probability	probability	NOUN
ijtc-861	228	101	plot	plot	NOUN
ijtc-861	228	102	will	will	AUX
ijtc-861	228	103	provide	provide	VERB
ijtc-861	228	104	a	a	DET
ijtc-861	228	105	visual	visual	ADJ
ijtc-861	228	106	picture	picture	NOUN
ijtc-861	228	107	that	that	PRON
ijtc-861	228	108	makes	make	VERB
ijtc-861	228	109	it	it	PRON
ijtc-861	228	110	easier	easy	ADJ
ijtc-861	228	111	to	to	PART
ijtc-861	228	112	make	make	VERB
ijtc-861	228	113	decisions	decision	NOUN
ijtc-861	228	114	about	about	ADP
ijtc-861	228	115	whether	whether	SCONJ
ijtc-861	228	116	the	the	DET
ijtc-861	228	117	data	datum	NOUN
ijtc-861	228	118	is	be	AUX
ijtc-861	228	119	normally	normally	ADV
ijtc-861	228	120	distributed	distribute	VERB
ijtc-861	228	121	or	or	CCONJ
ijtc-861	228	122	not	not	PART
ijtc-861	228	123	.	.	PUNCT
ijtc-861	229	1	the	the	DET
ijtc-861	229	2	following	following	NOUN
ijtc-861	229	3	can	can	AUX
ijtc-861	229	4	be	be	AUX
ijtc-861	229	5	seen	see	VERB
ijtc-861	229	6	in	in	ADP
ijtc-861	229	7	the	the	DET
ijtc-861	229	8	image	image	NOUN
ijtc-861	229	9	below	below	ADV
ijtc-861	229	10	:	:	PUNCT
ijtc-861	229	11	figure	figure	NOUN
ijtc-861	229	12	i.	i.	PROPN
ijtc-861	229	13	normality	normality	PROPN
ijtc-861	229	14	test	test	NOUN
ijtc-861	229	15	results	result	NOUN
ijtc-861	229	16	source	source	NOUN
ijtc-861	229	17	:	:	PUNCT
ijtc-861	230	1	data	datum	NOUN
ijtc-861	230	2	processed	process	VERB
ijtc-861	230	3	with	with	ADP
ijtc-861	230	4	spss	spss	PROPN
ijtc-861	230	5	27	27	NUM
ijtc-861	230	6	,	,	PUNCT
ijtc-861	230	7	2023	2023	NUM
ijtc-861	230	8	based	base	VERB
ijtc-861	230	9	on	on	ADP
ijtc-861	230	10	figure	figure	NOUN
ijtc-861	230	11	i	i	PRON
ijtc-861	230	12	,	,	PUNCT
ijtc-861	230	13	it	it	PRON
ijtc-861	230	14	can	can	AUX
ijtc-861	230	15	be	be	AUX
ijtc-861	230	16	seen	see	VERB
ijtc-861	230	17	that	that	SCONJ
ijtc-861	230	18	the	the	DET
ijtc-861	230	19	data	data	NOUN
ijtc-861	230	20	points	point	NOUN
ijtc-861	230	21	spread	spread	VERB
ijtc-861	230	22	around	around	ADP
ijtc-861	230	23	the	the	DET
ijtc-861	230	24	diagonal	diagonal	ADJ
ijtc-861	230	25	line	line	NOUN
ijtc-861	230	26	and	and	CCONJ
ijtc-861	230	27	follow	follow	VERB
ijtc-861	230	28	the	the	DET
ijtc-861	230	29	direction	direction	NOUN
ijtc-861	230	30	of	of	ADP
ijtc-861	230	31	the	the	DET
ijtc-861	230	32	diagonal	diagonal	ADJ
ijtc-861	230	33	line	line	NOUN
ijtc-861	230	34	.	.	PUNCT
ijtc-861	231	1	by	by	ADP
ijtc-861	231	2	following	follow	VERB
ijtc-861	231	3	the	the	DET
ijtc-861	231	4	basis	basis	NOUN
ijtc-861	231	5	of	of	ADP
ijtc-861	231	6	decision	decision	NOUN
ijtc-861	231	7	-	-	PUNCT
ijtc-861	231	8	making	making	NOUN
ijtc-861	231	9	,	,	PUNCT
ijtc-861	231	10	it	it	PRON
ijtc-861	231	11	can	can	AUX
ijtc-861	231	12	be	be	AUX
ijtc-861	231	13	concluded	conclude	VERB
ijtc-861	231	14	that	that	SCONJ
ijtc-861	231	15	the	the	DET
ijtc-861	231	16	data	datum	NOUN
ijtc-861	231	17	in	in	ADP
ijtc-861	231	18	this	this	DET
ijtc-861	231	19	regression	regression	NOUN
ijtc-861	231	20	model	model	NOUN
ijtc-861	231	21	meets	meet	VERB
ijtc-861	231	22	the	the	DET
ijtc-861	231	23	assumption	assumption	NOUN
ijtc-861	231	24	of	of	ADP
ijtc-861	231	25	data	datum	NOUN
ijtc-861	231	26	normality	normality	NOUN
ijtc-861	231	27	.	.	PUNCT
ijtc-861	232	1	2	2	X
ijtc-861	232	2	.	.	X
ijtc-861	232	3	multicollinearity	multicollinearity	NOUN
ijtc-861	232	4	test	test	NOUN
ijtc-861	232	5	the	the	DET
ijtc-861	232	6	multicollinearity	multicollinearity	NOUN
ijtc-861	232	7	test	test	NOUN
ijtc-861	232	8	was	be	AUX
ijtc-861	232	9	carried	carry	VERB
ijtc-861	232	10	out	out	ADP
ijtc-861	232	11	using	use	VERB
ijtc-861	232	12	spss	spss	PROPN
ijtc-861	232	13	27	27	NUM
ijtc-861	232	14	for	for	ADP
ijtc-861	232	15	windows	window	NOUN
ijtc-861	232	16	,	,	PUNCT
ijtc-861	232	17	the	the	DET
ijtc-861	232	18	following	follow	VERB
ijtc-861	232	19	results	result	NOUN
ijtc-861	232	20	were	be	AUX
ijtc-861	232	21	obtained	obtain	VERB
ijtc-861	232	22	:	:	PUNCT
ijtc-861	232	23	table	table	NOUN
ijtc-861	232	24	x.	x.	NOUN
ijtc-861	232	25	multicollinearity	multicollinearity	NOUN
ijtc-861	232	26	test	test	NOUN
ijtc-861	232	27	results	result	NOUN
ijtc-861	232	28	coefficients	coefficient	VERB
ijtc-861	232	29	model	model	NOUN
ijtc-861	232	30	unstandardized	unstandardized	ADJ
ijtc-861	232	31	coefficients	coefficient	NOUN
ijtc-861	232	32	standardize	standardize	VERB
ijtc-861	233	1	d	d	NOUN
ijtc-861	233	2	coefficients	coefficient	NOUN
ijtc-861	233	3	t	t	PROPN
ijtc-861	233	4	say	say	VERB
ijtc-861	233	5	.	.	PUNCT
ijtc-861	234	1	collinearity	collinearity	NOUN
ijtc-861	234	2	statistics	statistic	NOUN
ijtc-861	234	3	b	b	NOUN
ijtc-861	234	4	std	std	PROPN
ijtc-861	234	5	.	.	NOUN
ijtc-861	235	1	error	error	NOUN
ijtc-861	235	2	beta	beta	NOUN
ijtc-861	235	3	toleranc	toleranc	PROPN
ijtc-861	235	4	e	e	X
ijtc-861	235	5	vif	vif	X
ijtc-861	235	6	1	1	NUM
ijtc-861	235	7	(	(	PUNCT
ijtc-861	235	8	constant	constant	ADJ
ijtc-861	235	9	)	)	PUNCT
ijtc-861	235	10	7.345	7.345	NUM
ijtc-861	235	11	3.343	3.343	NUM
ijtc-861	235	12	2.197	2.197	NUM
ijtc-861	235	13	.030	.030	NUM
ijtc-861	235	14	changes	change	NOUN
ijtc-861	235	15	to	to	ADP
ijtc-861	235	16	the	the	DET
ijtc-861	235	17	pkp	pkp	PROPN
ijtc-861	235	18	layer	layer	NOUN
ijtc-861	235	19	article	article	NOUN
ijtc-861	235	20	17	17	NUM
ijtc-861	235	21	of	of	ADP
ijtc-861	235	22	the	the	DET
ijtc-861	235	23	hpp	hpp	PROPN
ijtc-861	235	24	law	law	PROPN
ijtc-861	235	25	(	(	PUNCT
ijtc-861	235	26	x1	x1	PROPN
ijtc-861	235	27	)	)	PUNCT
ijtc-861	235	28	.171	.171	NUM
ijtc-861	235	29	.029	.029	NUM
ijtc-861	235	30	.201	.201	NUM
ijtc-861	235	31	5.955	5.955	NUM
ijtc-861	235	32	.000	.000	NUM
ijtc-861	235	33	.730	.730	NUM
ijtc-861	235	34	1.369	1.369	NUM
ijtc-861	235	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	235	36	the	the	DET
ijtc-861	235	37	effect	effect	NOUN
ijtc-861	235	38	of	of	ADP
ijtc-861	235	39	changes	change	NOUN
ijtc-861	235	40	in	in	ADP
ijtc-861	235	41	layers	layer	NOUN
ijtc-861	235	42	of	of	ADP
ijtc-861	235	43	taxable	taxable	ADJ
ijtc-861	235	44	income	income	NOUN
ijtc-861	235	45	article	article	NOUN
ijtc-861	235	46	17	17	NUM
ijtc-861	235	47	of	of	ADP
ijtc-861	235	48	the	the	DET
ijtc-861	235	49	law	law	NOUN
ijtc-861	235	50	on	on	ADP
ijtc-861	235	51	cost	cost	NOUN
ijtc-861	235	52	of	of	ADP
ijtc-861	235	53	goods	good	NOUN
ijtc-861	235	54	sold	sell	VERB
ijtc-861	235	55	,	,	PUNCT
ijtc-861	235	56	reporting	reporting	NOUN
ijtc-861	235	57	of	of	ADP
ijtc-861	235	58	individual	individual	ADJ
ijtc-861	235	59	tax	tax	NOUN
ijtc-861	235	60	returns	return	NOUN
ijtc-861	235	61	and	and	CCONJ
ijtc-861	235	62	taxpayer	taxpayer	NOUN
ijtc-861	235	63	awareness	awareness	NOUN
ijtc-861	235	64	of	of	ADP
ijtc-861	235	65	income	income	NOUN
ijtc-861	235	66	tax	tax	NOUN
ijtc-861	235	67	receipt	receipt	NOUN
ijtc-861	235	68	at	at	ADP
ijtc-861	235	69	the	the	DET
ijtc-861	235	70	pratama	pratama	NOUN
ijtc-861	235	71	sawah	sawah	NOUN
ijtc-861	235	72	besar	besar	PROPN
ijtc-861	235	73	one	one	NUM
ijtc-861	235	74	tax	tax	NOUN
ijtc-861	235	75	service	service	NOUN
ijtc-861	235	76	office	office	NOUN
ijtc-861	235	77	rulandari	rulandari	NOUN
ijtc-861	235	78	&	&	CCONJ
ijtc-861	235	79	rahmayani	rahmayani	PROPN
ijtc-861	235	80	424	424	NUM
ijtc-861	235	81	|	|	ADV
ijtc-861	235	82	ilomata	ilomata	PROPN
ijtc-861	235	83	international	international	ADJ
ijtc-861	235	84	journal	journal	NOUN
ijtc-861	235	85	of	of	ADP
ijtc-861	235	86	tax	tax	PROPN
ijtc-861	235	87	&	&	CCONJ
ijtc-861	235	88	accounting	accounting	PROPN
ijtc-861	235	89	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	235	90	individual	individual	ADJ
ijtc-861	235	91	spt	spt	NOUN
ijtc-861	235	92	reporting	reporting	NOUN
ijtc-861	235	93	(	(	PUNCT
ijtc-861	235	94	x2	x2	PROPN
ijtc-861	235	95	)	)	PUNCT
ijtc-861	235	96	.610	.610	NUM
ijtc-861	235	97	.026	.026	NUM
ijtc-861	235	98	.812	.812	NUM
ijtc-861	235	99	23.858	23.858	NUM
ijtc-861	235	100	.000	.000	NUM
ijtc-861	235	101	.719	.719	NUM
ijtc-861	235	102	1.390	1.390	NUM
ijtc-861	235	103	taxpayer	taxpayer	NOUN
ijtc-861	235	104	awareness	awareness	NOUN
ijtc-861	235	105	(	(	PUNCT
ijtc-861	235	106	x3	x3	PROPN
ijtc-861	235	107	)	)	PUNCT
ijtc-861	235	108	.176	.176	NUM
ijtc-861	235	109	.050	.050	NUM
ijtc-861	235	110	.144	.144	NUM
ijtc-861	235	111	3.514	3.514	NUM
ijtc-861	235	112	.000	.000	NUM
ijtc-861	235	113	.977	.977	NUM
ijtc-861	235	114	1.023	1.023	NUM
ijtc-861	235	115	a.	a.	NOUN
ijtc-861	235	116	dependent	dependent	ADJ
ijtc-861	235	117	variable	variable	NOUN
ijtc-861	235	118	:	:	PUNCT
ijtc-861	235	119	income	income	NOUN
ijtc-861	235	120	tax	tax	NOUN
ijtc-861	235	121	receipt	receipt	NOUN
ijtc-861	235	122	(	(	PUNCT
ijtc-861	235	123	y	y	NOUN
ijtc-861	235	124	)	)	PUNCT
ijtc-861	235	125	source	source	NOUN
ijtc-861	235	126	:	:	PUNCT
ijtc-861	235	127	data	datum	NOUN
ijtc-861	235	128	processed	process	VERB
ijtc-861	235	129	with	with	ADP
ijtc-861	235	130	spss	spss	PROPN
ijtc-861	235	131	27	27	NUM
ijtc-861	235	132	,	,	PUNCT
ijtc-861	235	133	2023	2023	NUM
ijtc-861	235	134	based	base	VERB
ijtc-861	235	135	on	on	ADP
ijtc-861	235	136	table	table	NOUN
ijtc-861	235	137	x	x	X
ijtc-861	235	138	,	,	PUNCT
ijtc-861	235	139	it	it	PRON
ijtc-861	235	140	can	can	AUX
ijtc-861	235	141	be	be	AUX
ijtc-861	235	142	seen	see	VERB
ijtc-861	235	143	that	that	SCONJ
ijtc-861	235	144	the	the	DET
ijtc-861	235	145	tolerance	tolerance	NOUN
ijtc-861	235	146	value	value	NOUN
ijtc-861	235	147	in	in	ADP
ijtc-861	235	148	the	the	DET
ijtc-861	235	149	change	change	NOUN
ijtc-861	235	150	in	in	ADP
ijtc-861	235	151	layers	layer	NOUN
ijtc-861	235	152	of	of	ADP
ijtc-861	235	153	taxable	taxable	ADJ
ijtc-861	235	154	income	income	NOUN
ijtc-861	235	155	variable	variable	ADJ
ijtc-861	235	156	article	article	NOUN
ijtc-861	235	157	17	17	NUM
ijtc-861	235	158	of	of	ADP
ijtc-861	235	159	the	the	DET
ijtc-861	235	160	hpp	hpp	PROPN
ijtc-861	235	161	law	law	PROPN
ijtc-861	235	162	(	(	PUNCT
ijtc-861	235	163	x1	x1	PROPN
ijtc-861	235	164	)	)	PUNCT
ijtc-861	235	165	is	be	AUX
ijtc-861	235	166	0.730	0.730	NUM
ijtc-861	235	167	>	>	PUNCT
ijtc-861	235	168	0.10	0.10	NUM
ijtc-861	235	169	and	and	CCONJ
ijtc-861	235	170	the	the	DET
ijtc-861	235	171	vif	vif	NOUN
ijtc-861	235	172	value	value	NOUN
ijtc-861	235	173	is	be	AUX
ijtc-861	235	174	1.369	1.369	NUM
ijtc-861	235	175	<	<	X
ijtc-861	235	176	10.00	10.00	NUM
ijtc-861	235	177	.	.	PUNCT
ijtc-861	236	1	the	the	DET
ijtc-861	236	2	tolerance	tolerance	NOUN
ijtc-861	236	3	value	value	NOUN
ijtc-861	236	4	for	for	ADP
ijtc-861	236	5	the	the	DET
ijtc-861	236	6	individual	individual	ADJ
ijtc-861	236	7	spt	spt	PROPN
ijtc-861	236	8	reporting	report	VERB
ijtc-861	236	9	variable	variable	NOUN
ijtc-861	236	10	(	(	PUNCT
ijtc-861	236	11	x2	x2	PROPN
ijtc-861	236	12	)	)	PUNCT
ijtc-861	236	13	is	be	AUX
ijtc-861	236	14	0.719	0.719	NUM
ijtc-861	236	15	>	>	PUNCT
ijtc-861	236	16	0.10	0.10	NUM
ijtc-861	236	17	and	and	CCONJ
ijtc-861	236	18	the	the	DET
ijtc-861	236	19	vif	vif	NOUN
ijtc-861	236	20	value	value	NOUN
ijtc-861	236	21	is	be	AUX
ijtc-861	236	22	1.390	1.390	NUM
ijtc-861	236	23	<	<	X
ijtc-861	236	24	10.00	10.00	NUM
ijtc-861	236	25	.	.	PUNCT
ijtc-861	237	1	the	the	DET
ijtc-861	237	2	tolerance	tolerance	NOUN
ijtc-861	237	3	value	value	NOUN
ijtc-861	237	4	for	for	ADP
ijtc-861	237	5	the	the	DET
ijtc-861	237	6	variable	variable	ADJ
ijtc-861	237	7	taxpayer	taxpayer	NOUN
ijtc-861	237	8	awareness	awareness	NOUN
ijtc-861	237	9	(	(	PUNCT
ijtc-861	237	10	x3	x3	ADJ
ijtc-861	237	11	)	)	PUNCT
ijtc-861	237	12	is	be	AUX
ijtc-861	237	13	0.977	0.977	NUM
ijtc-861	237	14	>	>	PUNCT
ijtc-861	237	15	0.10	0.10	NUM
ijtc-861	237	16	and	and	CCONJ
ijtc-861	237	17	the	the	DET
ijtc-861	237	18	vif	vif	NOUN
ijtc-861	237	19	value	value	NOUN
ijtc-861	237	20	is	be	AUX
ijtc-861	237	21	1.023	1.023	NUM
ijtc-861	237	22	<	<	X
ijtc-861	237	23	10.00	10.00	NUM
ijtc-861	237	24	.	.	PUNCT
ijtc-861	238	1	this	this	PRON
ijtc-861	238	2	shows	show	VERB
ijtc-861	238	3	that	that	SCONJ
ijtc-861	238	4	these	these	DET
ijtc-861	238	5	variables	variable	NOUN
ijtc-861	238	6	do	do	AUX
ijtc-861	238	7	not	not	PART
ijtc-861	238	8	have	have	VERB
ijtc-861	238	9	a	a	DET
ijtc-861	238	10	strong	strong	ADJ
ijtc-861	238	11	linear	linear	ADJ
ijtc-861	238	12	dependence	dependence	NOUN
ijtc-861	238	13	on	on	ADP
ijtc-861	238	14	one	one	NUM
ijtc-861	238	15	another	another	DET
ijtc-861	238	16	so	so	ADV
ijtc-861	238	17	multicollinearity	multicollinearity	NOUN
ijtc-861	238	18	does	do	AUX
ijtc-861	238	19	not	not	PART
ijtc-861	238	20	occur	occur	VERB
ijtc-861	238	21	.	.	PUNCT
ijtc-861	239	1	3	3	X
ijtc-861	239	2	.	.	X
ijtc-861	239	3	heteroscedasticity	heteroscedasticity	NOUN
ijtc-861	239	4	test	test	VERB
ijtc-861	239	5	the	the	DET
ijtc-861	239	6	heteroscedasticity	heteroscedasticity	NOUN
ijtc-861	239	7	test	test	NOUN
ijtc-861	239	8	was	be	AUX
ijtc-861	239	9	conducted	conduct	VERB
ijtc-861	239	10	to	to	PART
ijtc-861	239	11	evaluate	evaluate	VERB
ijtc-861	239	12	whether	whether	SCONJ
ijtc-861	239	13	the	the	DET
ijtc-861	239	14	variables	variable	NOUN
ijtc-861	239	15	used	use	VERB
ijtc-861	239	16	have	have	VERB
ijtc-861	239	17	uniform	uniform	NOUN
ijtc-861	239	18	(	(	PUNCT
ijtc-861	239	19	homogeneous	homogeneous	ADJ
ijtc-861	239	20	)	)	PUNCT
ijtc-861	239	21	or	or	CCONJ
ijtc-861	239	22	not	not	PART
ijtc-861	239	23	(	(	PUNCT
ijtc-861	239	24	heterogeneous	heterogeneous	ADJ
ijtc-861	239	25	)	)	PUNCT
ijtc-861	239	26	variants	variant	NOUN
ijtc-861	239	27	.	.	PUNCT
ijtc-861	240	1	figure	figure	PROPN
ijtc-861	240	2	ii	ii	PROPN
ijtc-861	240	3	.	.	PUNCT
ijtc-861	241	1	heteroscedasticity	heteroscedasticity	PROPN
ijtc-861	241	2	test	test	PROPN
ijtc-861	241	3	results	result	VERB
ijtc-861	241	4	source	source	NOUN
ijtc-861	241	5	:	:	PUNCT
ijtc-861	241	6	data	datum	NOUN
ijtc-861	241	7	processed	process	VERB
ijtc-861	241	8	with	with	ADP
ijtc-861	241	9	spss	spss	PROPN
ijtc-861	241	10	27	27	NUM
ijtc-861	241	11	,	,	PUNCT
ijtc-861	241	12	2023	2023	NUM
ijtc-861	241	13	based	base	VERB
ijtc-861	241	14	on	on	ADP
ijtc-861	241	15	figure	figure	NOUN
ijtc-861	241	16	ii	ii	PROPN
ijtc-861	241	17	of	of	ADP
ijtc-861	241	18	the	the	DET
ijtc-861	241	19	scatterplot	scatterplot	NOUN
ijtc-861	241	20	graph	graph	NOUN
ijtc-861	241	21	,	,	PUNCT
ijtc-861	241	22	it	it	PRON
ijtc-861	241	23	can	can	AUX
ijtc-861	241	24	be	be	AUX
ijtc-861	241	25	seen	see	VERB
ijtc-861	241	26	that	that	SCONJ
ijtc-861	241	27	there	there	PRON
ijtc-861	241	28	is	be	VERB
ijtc-861	241	29	a	a	DET
ijtc-861	241	30	pattern	pattern	NOUN
ijtc-861	241	31	showing	show	VERB
ijtc-861	241	32	the	the	DET
ijtc-861	241	33	data	data	NOUN
ijtc-861	241	34	points	point	NOUN
ijtc-861	241	35	are	be	AUX
ijtc-861	241	36	scattered	scatter	VERB
ijtc-861	241	37	and	and	CCONJ
ijtc-861	241	38	not	not	PART
ijtc-861	241	39	consistently	consistently	ADV
ijtc-861	241	40	collected	collect	VERB
ijtc-861	241	41	above	above	ADP
ijtc-861	241	42	or	or	CCONJ
ijtc-861	241	43	below	below	ADV
ijtc-861	241	44	.	.	PUNCT
ijtc-861	242	1	hypothesis	hypothesis	NOUN
ijtc-861	242	2	testing	test	VERB
ijtc-861	242	3	the	the	DET
ijtc-861	242	4	hypothesis	hypothesis	NOUN
ijtc-861	242	5	testing	testing	NOUN
ijtc-861	242	6	process	process	NOUN
ijtc-861	242	7	aims	aim	VERB
ijtc-861	242	8	to	to	PART
ijtc-861	242	9	test	test	VERB
ijtc-861	242	10	the	the	DET
ijtc-861	242	11	validity	validity	NOUN
ijtc-861	242	12	of	of	ADP
ijtc-861	242	13	the	the	DET
ijtc-861	242	14	hypothesis	hypothesis	NOUN
ijtc-861	242	15	that	that	PRON
ijtc-861	242	16	has	have	AUX
ijtc-861	242	17	been	be	AUX
ijtc-861	242	18	proposed	propose	VERB
ijtc-861	242	19	.	.	PUNCT
ijtc-861	243	1	the	the	DET
ijtc-861	243	2	hypothesis	hypothesis	NOUN
ijtc-861	243	3	itself	itself	PRON
ijtc-861	243	4	is	be	AUX
ijtc-861	243	5	a	a	DET
ijtc-861	243	6	temporary	temporary	ADJ
ijtc-861	243	7	statement	statement	NOUN
ijtc-861	243	8	that	that	PRON
ijtc-861	243	9	can	can	AUX
ijtc-861	243	10	be	be	AUX
ijtc-861	243	11	tested	test	VERB
ijtc-861	243	12	through	through	ADP
ijtc-861	243	13	data	datum	NOUN
ijtc-861	243	14	collection	collection	NOUN
ijtc-861	243	15	and	and	CCONJ
ijtc-861	243	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	243	17	the	the	DET
ijtc-861	243	18	effect	effect	NOUN
ijtc-861	243	19	of	of	ADP
ijtc-861	243	20	changes	change	NOUN
ijtc-861	243	21	in	in	ADP
ijtc-861	243	22	layers	layer	NOUN
ijtc-861	243	23	of	of	ADP
ijtc-861	243	24	taxable	taxable	ADJ
ijtc-861	243	25	income	income	NOUN
ijtc-861	243	26	article	article	NOUN
ijtc-861	243	27	17	17	NUM
ijtc-861	243	28	of	of	ADP
ijtc-861	243	29	the	the	DET
ijtc-861	243	30	law	law	NOUN
ijtc-861	243	31	on	on	ADP
ijtc-861	243	32	cost	cost	NOUN
ijtc-861	243	33	of	of	ADP
ijtc-861	243	34	goods	good	NOUN
ijtc-861	243	35	sold	sell	VERB
ijtc-861	243	36	,	,	PUNCT
ijtc-861	243	37	reporting	reporting	NOUN
ijtc-861	243	38	of	of	ADP
ijtc-861	243	39	individual	individual	ADJ
ijtc-861	243	40	tax	tax	NOUN
ijtc-861	243	41	returns	return	NOUN
ijtc-861	243	42	and	and	CCONJ
ijtc-861	243	43	taxpayer	taxpayer	NOUN
ijtc-861	243	44	awareness	awareness	NOUN
ijtc-861	243	45	of	of	ADP
ijtc-861	243	46	income	income	NOUN
ijtc-861	243	47	tax	tax	NOUN
ijtc-861	243	48	receipt	receipt	NOUN
ijtc-861	243	49	at	at	ADP
ijtc-861	243	50	the	the	DET
ijtc-861	243	51	pratama	pratama	NOUN
ijtc-861	243	52	sawah	sawah	NOUN
ijtc-861	243	53	besar	besar	PROPN
ijtc-861	243	54	one	one	NUM
ijtc-861	243	55	tax	tax	NOUN
ijtc-861	243	56	service	service	NOUN
ijtc-861	243	57	office	office	NOUN
ijtc-861	243	58	rulandari	rulandari	NOUN
ijtc-861	243	59	&	&	CCONJ
ijtc-861	243	60	rahmayani	rahmayani	PROPN
ijtc-861	243	61	425	425	NUM
ijtc-861	243	62	|	|	ADV
ijtc-861	243	63	ilomata	ilomata	PROPN
ijtc-861	243	64	international	international	ADJ
ijtc-861	243	65	journal	journal	NOUN
ijtc-861	243	66	of	of	ADP
ijtc-861	243	67	tax	tax	PROPN
ijtc-861	243	68	&	&	CCONJ
ijtc-861	243	69	accounting	account	VERB
ijtc-861	243	70	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	243	71	analysis	analysis	NOUN
ijtc-861	243	72	or	or	CCONJ
ijtc-861	243	73	is	be	AUX
ijtc-861	243	74	an	an	DET
ijtc-861	243	75	assumption	assumption	NOUN
ijtc-861	243	76	about	about	ADP
ijtc-861	243	77	the	the	DET
ijtc-861	243	78	relationship	relationship	NOUN
ijtc-861	243	79	between	between	ADP
ijtc-861	243	80	two	two	NUM
ijtc-861	243	81	or	or	CCONJ
ijtc-861	243	82	more	more	ADJ
ijtc-861	243	83	variables	variable	NOUN
ijtc-861	243	84	.	.	PUNCT
ijtc-861	244	1	hypothesis	hypothesis	NOUN
ijtc-861	244	2	testing	testing	NOUN
ijtc-861	244	3	is	be	AUX
ijtc-861	244	4	carried	carry	VERB
ijtc-861	244	5	out	out	ADP
ijtc-861	244	6	to	to	PART
ijtc-861	244	7	prove	prove	VERB
ijtc-861	244	8	whether	whether	SCONJ
ijtc-861	244	9	or	or	CCONJ
ijtc-861	244	10	not	not	PART
ijtc-861	244	11	there	there	PRON
ijtc-861	244	12	is	be	VERB
ijtc-861	244	13	a	a	DET
ijtc-861	244	14	relationship	relationship	NOUN
ijtc-861	244	15	between	between	ADP
ijtc-861	244	16	the	the	DET
ijtc-861	244	17	independent	independent	ADJ
ijtc-861	244	18	variable	variable	NOUN
ijtc-861	244	19	and	and	CCONJ
ijtc-861	244	20	the	the	DET
ijtc-861	244	21	dependent	dependent	ADJ
ijtc-861	244	22	variable	variable	NOUN
ijtc-861	244	23	.	.	PUNCT
ijtc-861	245	1	in	in	ADP
ijtc-861	245	2	this	this	DET
ijtc-861	245	3	study	study	NOUN
ijtc-861	245	4	,	,	PUNCT
ijtc-861	245	5	there	there	PRON
ijtc-861	245	6	are	be	VERB
ijtc-861	245	7	several	several	ADJ
ijtc-861	245	8	methods	method	NOUN
ijtc-861	245	9	used	use	VERB
ijtc-861	245	10	to	to	PART
ijtc-861	245	11	test	test	VERB
ijtc-861	245	12	hypotheses	hypothesis	NOUN
ijtc-861	245	13	,	,	PUNCT
ijtc-861	245	14	such	such	ADJ
ijtc-861	245	15	as	as	ADP
ijtc-861	245	16	multiple	multiple	ADJ
ijtc-861	245	17	linear	linear	PROPN
ijtc-861	245	18	regression	regression	NOUN
ijtc-861	245	19	,	,	PUNCT
ijtc-861	245	20	t	t	NOUN
ijtc-861	245	21	-	-	PUNCT
ijtc-861	245	22	test	test	NOUN
ijtc-861	245	23	,	,	PUNCT
ijtc-861	245	24	f	f	PROPN
ijtc-861	245	25	test	test	NOUN
ijtc-861	245	26	,	,	PUNCT
ijtc-861	245	27	analysis	analysis	NOUN
ijtc-861	245	28	of	of	ADP
ijtc-861	245	29	the	the	DET
ijtc-861	245	30	correlation	correlation	NOUN
ijtc-861	245	31	coefficient	coefficient	NOUN
ijtc-861	245	32	(	(	PUNCT
ijtc-861	245	33	r	r	NOUN
ijtc-861	245	34	)	)	PUNCT
ijtc-861	245	35	,	,	PUNCT
ijtc-861	245	36	and	and	CCONJ
ijtc-861	245	37	the	the	DET
ijtc-861	245	38	coefficient	coefficient	NOUN
ijtc-861	245	39	of	of	ADP
ijtc-861	245	40	determination	determination	NOUN
ijtc-861	245	41	(	(	PUNCT
ijtc-861	245	42	r)2	r)2	NOUN
ijtc-861	245	43	)	)	PUNCT
ijtc-861	245	44	.	.	PUNCT
ijtc-861	246	1	the	the	DET
ijtc-861	246	2	results	result	NOUN
ijtc-861	246	3	of	of	ADP
ijtc-861	246	4	some	some	PRON
ijtc-861	246	5	of	of	ADP
ijtc-861	246	6	these	these	DET
ijtc-861	246	7	tests	test	NOUN
ijtc-861	246	8	can	can	AUX
ijtc-861	246	9	be	be	AUX
ijtc-861	246	10	explained	explain	VERB
ijtc-861	246	11	as	as	SCONJ
ijtc-861	246	12	follows	follow	VERB
ijtc-861	246	13	:	:	PUNCT
ijtc-861	246	14	a.	a.	PROPN
ijtc-861	246	15	first	first	PROPN
ijtc-861	246	16	hypothesis	hypothesis	NOUN
ijtc-861	246	17	test	test	NOUN
ijtc-861	246	18	the	the	DET
ijtc-861	246	19	first	first	ADJ
ijtc-861	246	20	hypothesis	hypothesis	NOUN
ijtc-861	246	21	states	state	VERB
ijtc-861	246	22	that	that	SCONJ
ijtc-861	246	23	there	there	PRON
ijtc-861	246	24	is	be	VERB
ijtc-861	246	25	a	a	DET
ijtc-861	246	26	positive	positive	ADJ
ijtc-861	246	27	and	and	CCONJ
ijtc-861	246	28	significant	significant	ADJ
ijtc-861	246	29	effect	effect	NOUN
ijtc-861	246	30	between	between	ADP
ijtc-861	246	31	changes	change	NOUN
ijtc-861	246	32	in	in	ADP
ijtc-861	246	33	the	the	DET
ijtc-861	246	34	taxable	taxable	ADJ
ijtc-861	246	35	income	income	NOUN
ijtc-861	246	36	layer	layer	NOUN
ijtc-861	246	37	of	of	ADP
ijtc-861	246	38	article	article	NOUN
ijtc-861	246	39	17	17	NUM
ijtc-861	246	40	of	of	ADP
ijtc-861	246	41	the	the	DET
ijtc-861	246	42	hpp	hpp	PROPN
ijtc-861	246	43	law	law	PROPN
ijtc-861	246	44	on	on	ADP
ijtc-861	246	45	income	income	NOUN
ijtc-861	246	46	tax	tax	NOUN
ijtc-861	246	47	receipts	receipt	NOUN
ijtc-861	246	48	at	at	ADP
ijtc-861	246	49	kpp	kpp	PROPN
ijtc-861	246	50	pratama	pratama	NOUN
ijtc-861	246	51	sawah	sawah	NOUN
ijtc-861	246	52	besar	besar	PROPN
ijtc-861	246	53	one	one	NUM
ijtc-861	246	54	.	.	PUNCT
ijtc-861	247	1	table	table	NOUN
ijtc-861	247	2	xii	xii	PROPN
ijtc-861	247	3	t	t	PROPN
ijtc-861	247	4	test	test	NOUN
ijtc-861	247	5	results	result	NOUN
ijtc-861	247	6	(	(	PUNCT
ijtc-861	247	7	partial	partial	ADJ
ijtc-861	247	8	)	)	PUNCT
ijtc-861	247	9	changes	change	NOUN
ijtc-861	247	10	in	in	ADP
ijtc-861	247	11	layers	layer	NOUN
ijtc-861	247	12	of	of	ADP
ijtc-861	247	13	taxable	taxable	ADJ
ijtc-861	247	14	income	income	NOUN
ijtc-861	247	15	article	article	NOUN
ijtc-861	247	16	17	17	NUM
ijtc-861	247	17	hpp	hpp	PROPN
ijtc-861	247	18	law	law	PROPN
ijtc-861	247	19	(	(	PUNCT
ijtc-861	247	20	x1	x1	PROPN
ijtc-861	247	21	)	)	PUNCT
ijtc-861	247	22	against	against	ADP
ijtc-861	247	23	income	income	NOUN
ijtc-861	247	24	tax	tax	NOUN
ijtc-861	247	25	receipts	receipt	NOUN
ijtc-861	247	26	(	(	PUNCT
ijtc-861	247	27	y	y	NOUN
ijtc-861	247	28	)	)	PUNCT
ijtc-861	247	29	coefficients	coefficient	NOUN
ijtc-861	247	30	model	model	NOUN
ijtc-861	247	31	unstandardized	unstandardized	ADJ
ijtc-861	247	32	coefficients	coefficient	NOUN
ijtc-861	247	33	standardiz	standardiz	ADJ
ijtc-861	248	1	ed	ed	PROPN
ijtc-861	248	2	coefficient	coefficient	NOUN
ijtc-861	248	3	s	s	PART
ijtc-861	248	4	t	t	PROPN
ijtc-861	248	5	say	say	VERB
ijtc-861	248	6	.	.	PUNCT
ijtc-861	249	1	b	b	X
ijtc-861	249	2	std	std	NOUN
ijtc-861	249	3	.	.	NOUN
ijtc-861	249	4	error	error	NOUN
ijtc-861	249	5	beta	beta	NOUN
ijtc-861	249	6	1	1	NUM
ijtc-861	249	7	(	(	PUNCT
ijtc-861	249	8	constant	constant	ADJ
ijtc-861	249	9	)	)	PUNCT
ijtc-861	249	10	27.836	27.836	NUM
ijtc-861	249	11	3.324	3.324	NUM
ijtc-861	249	12	8.373	8.373	NUM
ijtc-861	249	13	.000	.000	NUM
ijtc-861	249	14	changes	change	NOUN
ijtc-861	249	15	to	to	ADP
ijtc-861	249	16	the	the	DET
ijtc-861	249	17	pkp	pkp	PROPN
ijtc-861	249	18	layer	layer	NOUN
ijtc-861	249	19	article	article	NOUN
ijtc-861	249	20	17	17	NUM
ijtc-861	249	21	of	of	ADP
ijtc-861	249	22	the	the	DET
ijtc-861	249	23	hpp	hpp	PROPN
ijtc-861	249	24	law	law	PROPN
ijtc-861	249	25	(	(	PUNCT
ijtc-861	249	26	x1	x1	PROPN
ijtc-861	249	27	)	)	PUNCT
ijtc-861	249	28	.532	.532	NUM
ijtc-861	249	29	.055	.055	NUM
ijtc-861	249	30	.626	.626	NUM
ijtc-861	249	31	9.604	9.604	NUM
ijtc-861	249	32	.000	.000	NUM
ijtc-861	249	33	a.	a.	NOUN
ijtc-861	249	34	dependent	dependent	ADJ
ijtc-861	249	35	variable	variable	NOUN
ijtc-861	249	36	:	:	PUNCT
ijtc-861	249	37	income	income	NOUN
ijtc-861	249	38	tax	tax	NOUN
ijtc-861	249	39	receipt	receipt	NOUN
ijtc-861	249	40	(	(	PUNCT
ijtc-861	249	41	y	y	NOUN
ijtc-861	249	42	)	)	PUNCT
ijtc-861	249	43	source	source	NOUN
ijtc-861	249	44	:	:	PUNCT
ijtc-861	249	45	data	datum	NOUN
ijtc-861	249	46	processed	process	VERB
ijtc-861	249	47	with	with	ADP
ijtc-861	249	48	spss	spss	PROPN
ijtc-861	249	49	27	27	NUM
ijtc-861	249	50	,	,	PUNCT
ijtc-861	249	51	2023	2023	NUM
ijtc-861	249	52	based	base	VERB
ijtc-861	249	53	on	on	ADP
ijtc-861	249	54	table	table	NOUN
ijtc-861	249	55	xii	xii	NOUN
ijtc-861	249	56	,	,	PUNCT
ijtc-861	249	57	it	it	PRON
ijtc-861	249	58	can	can	AUX
ijtc-861	249	59	be	be	AUX
ijtc-861	249	60	seen	see	VERB
ijtc-861	249	61	that	that	SCONJ
ijtc-861	249	62	the	the	DET
ijtc-861	249	63	t	t	PROPN
ijtc-861	249	64	count	count	NOUN
ijtc-861	249	65	is	be	AUX
ijtc-861	249	66	9.604	9.604	NUM
ijtc-861	249	67	>	>	PUNCT
ijtc-861	249	68	t	t	PROPN
ijtc-861	249	69	table	table	NOUN
ijtc-861	249	70	1.976	1.976	NUM
ijtc-861	249	71	and	and	CCONJ
ijtc-861	249	72	the	the	DET
ijtc-861	249	73	sig	sig	NOUN
ijtc-861	249	74	value	value	NOUN
ijtc-861	249	75	is	be	AUX
ijtc-861	249	76	0.000	0.000	NUM
ijtc-861	249	77	<	<	NOUN
ijtc-861	249	78	0.05	0.05	NUM
ijtc-861	249	79	,	,	PUNCT
ijtc-861	249	80	it	it	PRON
ijtc-861	249	81	can	can	AUX
ijtc-861	249	82	be	be	AUX
ijtc-861	249	83	concluded	conclude	VERB
ijtc-861	249	84	that	that	SCONJ
ijtc-861	249	85	the	the	DET
ijtc-861	249	86	change	change	NOUN
ijtc-861	249	87	in	in	ADP
ijtc-861	249	88	layers	layer	NOUN
ijtc-861	249	89	of	of	ADP
ijtc-861	249	90	taxable	taxable	ADJ
ijtc-861	249	91	income	income	NOUN
ijtc-861	249	92	article	article	NOUN
ijtc-861	249	93	17	17	NUM
ijtc-861	249	94	of	of	ADP
ijtc-861	249	95	the	the	DET
ijtc-861	249	96	hpp	hpp	PROPN
ijtc-861	249	97	law	law	PROPN
ijtc-861	249	98	(	(	PUNCT
ijtc-861	249	99	x1	x1	PROPN
ijtc-861	249	100	)	)	PUNCT
ijtc-861	249	101	has	have	VERB
ijtc-861	249	102	a	a	DET
ijtc-861	249	103	positive	positive	ADJ
ijtc-861	249	104	and	and	CCONJ
ijtc-861	249	105	significant	significant	ADJ
ijtc-861	249	106	effect	effect	NOUN
ijtc-861	249	107	on	on	ADP
ijtc-861	249	108	income	income	NOUN
ijtc-861	249	109	tax	tax	NOUN
ijtc-861	249	110	revenue	revenue	NOUN
ijtc-861	249	111	(	(	PUNCT
ijtc-861	249	112	y	y	PROPN
ijtc-861	249	113	)	)	PUNCT
ijtc-861	249	114	.	.	PUNCT
ijtc-861	250	1	so	so	ADV
ijtc-861	250	2	that	that	SCONJ
ijtc-861	250	3	the	the	DET
ijtc-861	250	4	first	first	ADJ
ijtc-861	250	5	hypothesis	hypothesis	NOUN
ijtc-861	250	6	(	(	PUNCT
ijtc-861	250	7	h1	h1	PROPN
ijtc-861	250	8	)	)	PUNCT
ijtc-861	250	9	can	can	AUX
ijtc-861	250	10	be	be	AUX
ijtc-861	250	11	proven	prove	VERB
ijtc-861	250	12	with	with	ADP
ijtc-861	250	13	ho	ho	PROPN
ijtc-861	250	14	being	be	AUX
ijtc-861	250	15	rejected	reject	VERB
ijtc-861	250	16	and	and	CCONJ
ijtc-861	250	17	ha	ha	INTJ
ijtc-861	250	18	is	be	AUX
ijtc-861	250	19	accepted	accept	VERB
ijtc-861	250	20	.	.	PUNCT
ijtc-861	251	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	251	2	the	the	DET
ijtc-861	251	3	effect	effect	NOUN
ijtc-861	251	4	of	of	ADP
ijtc-861	251	5	changes	change	NOUN
ijtc-861	251	6	in	in	ADP
ijtc-861	251	7	layers	layer	NOUN
ijtc-861	251	8	of	of	ADP
ijtc-861	251	9	taxable	taxable	ADJ
ijtc-861	251	10	income	income	NOUN
ijtc-861	251	11	article	article	NOUN
ijtc-861	251	12	17	17	NUM
ijtc-861	251	13	of	of	ADP
ijtc-861	251	14	the	the	DET
ijtc-861	251	15	law	law	NOUN
ijtc-861	251	16	on	on	ADP
ijtc-861	251	17	cost	cost	NOUN
ijtc-861	251	18	of	of	ADP
ijtc-861	251	19	goods	good	NOUN
ijtc-861	251	20	sold	sell	VERB
ijtc-861	251	21	,	,	PUNCT
ijtc-861	251	22	reporting	reporting	NOUN
ijtc-861	251	23	of	of	ADP
ijtc-861	251	24	individual	individual	ADJ
ijtc-861	251	25	tax	tax	NOUN
ijtc-861	251	26	returns	return	NOUN
ijtc-861	251	27	and	and	CCONJ
ijtc-861	251	28	taxpayer	taxpayer	NOUN
ijtc-861	251	29	awareness	awareness	NOUN
ijtc-861	251	30	of	of	ADP
ijtc-861	251	31	income	income	NOUN
ijtc-861	251	32	tax	tax	NOUN
ijtc-861	251	33	receipt	receipt	NOUN
ijtc-861	251	34	at	at	ADP
ijtc-861	251	35	the	the	DET
ijtc-861	251	36	pratama	pratama	NOUN
ijtc-861	251	37	sawah	sawah	NOUN
ijtc-861	251	38	besar	besar	PROPN
ijtc-861	251	39	one	one	NUM
ijtc-861	251	40	tax	tax	NOUN
ijtc-861	251	41	service	service	NOUN
ijtc-861	251	42	office	office	NOUN
ijtc-861	251	43	rulandari	rulandari	NOUN
ijtc-861	251	44	&	&	CCONJ
ijtc-861	251	45	rahmayani	rahmayani	PROPN
ijtc-861	251	46	426	426	NUM
ijtc-861	252	1	|	|	ADV
ijtc-861	252	2	ilomata	ilomata	VERB
ijtc-861	252	3	international	international	ADJ
ijtc-861	252	4	journal	journal	NOUN
ijtc-861	252	5	of	of	ADP
ijtc-861	252	6	tax	tax	PROPN
ijtc-861	252	7	&	&	CCONJ
ijtc-861	252	8	accounting	account	VERB
ijtc-861	252	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	252	10	table	table	NOUN
ijtc-861	252	11	xiii	xiii	NOUN
ijtc-861	252	12	correlation	correlation	NOUN
ijtc-861	252	13	coefficient	coefficient	NOUN
ijtc-861	252	14	analysis	analysis	NOUN
ijtc-861	252	15	results	result	NOUN
ijtc-861	252	16	(	(	PUNCT
ijtc-861	252	17	r	r	NOUN
ijtc-861	252	18	)	)	PUNCT
ijtc-861	252	19	(	(	PUNCT
ijtc-861	252	20	partial	partial	ADJ
ijtc-861	252	21	)	)	PUNCT
ijtc-861	252	22	changes	change	NOUN
ijtc-861	252	23	in	in	ADP
ijtc-861	252	24	layers	layer	NOUN
ijtc-861	252	25	of	of	ADP
ijtc-861	252	26	taxable	taxable	ADJ
ijtc-861	252	27	income	income	NOUN
ijtc-861	252	28	article	article	NOUN
ijtc-861	252	29	17	17	NUM
ijtc-861	252	30	hpp	hpp	PROPN
ijtc-861	252	31	law	law	PROPN
ijtc-861	252	32	(	(	PUNCT
ijtc-861	252	33	x1	x1	PROPN
ijtc-861	252	34	)	)	PUNCT
ijtc-861	252	35	against	against	ADP
ijtc-861	252	36	income	income	NOUN
ijtc-861	252	37	tax	tax	NOUN
ijtc-861	252	38	receipts	receipt	NOUN
ijtc-861	252	39	(	(	PUNCT
ijtc-861	252	40	y	y	NOUN
ijtc-861	252	41	)	)	PUNCT
ijtc-861	252	42	correlations	correlation	VERB
ijtc-861	252	43	income	income	NOUN
ijtc-861	252	44	tax	tax	NOUN
ijtc-861	252	45	receipt	receipt	NOUN
ijtc-861	252	46	(	(	PUNCT
ijtc-861	252	47	y	y	NOUN
ijtc-861	252	48	)	)	PUNCT
ijtc-861	252	49	changes	change	NOUN
ijtc-861	252	50	to	to	ADP
ijtc-861	252	51	the	the	DET
ijtc-861	252	52	pkp	pkp	PROPN
ijtc-861	252	53	layer	layer	NOUN
ijtc-861	252	54	article	article	NOUN
ijtc-861	252	55	17	17	NUM
ijtc-861	252	56	of	of	ADP
ijtc-861	252	57	the	the	DET
ijtc-861	252	58	hpp	hpp	PROPN
ijtc-861	252	59	law	law	PROPN
ijtc-861	252	60	(	(	PUNCT
ijtc-861	252	61	x1	x1	PROPN
ijtc-861	252	62	)	)	PUNCT
ijtc-861	252	63	pearson	pearson	NOUN
ijtc-861	252	64	correlation	correlation	NOUN
ijtc-861	252	65	income	income	NOUN
ijtc-861	252	66	tax	tax	NOUN
ijtc-861	252	67	receipt	receipt	NOUN
ijtc-861	252	68	(	(	PUNCT
ijtc-861	252	69	y	y	NOUN
ijtc-861	252	70	)	)	PUNCT
ijtc-861	252	71	1.000	1.000	NUM
ijtc-861	252	72	.626	.626	NUM
ijtc-861	252	73	changes	change	NOUN
ijtc-861	252	74	to	to	ADP
ijtc-861	252	75	the	the	DET
ijtc-861	252	76	pkp	pkp	PROPN
ijtc-861	252	77	layer	layer	NOUN
ijtc-861	252	78	article	article	NOUN
ijtc-861	252	79	17	17	NUM
ijtc-861	252	80	of	of	ADP
ijtc-861	252	81	the	the	DET
ijtc-861	252	82	hpp	hpp	PROPN
ijtc-861	252	83	law	law	PROPN
ijtc-861	252	84	(	(	PUNCT
ijtc-861	252	85	x1	x1	PROPN
ijtc-861	252	86	)	)	PUNCT
ijtc-861	252	87	.626	.626	NUM
ijtc-861	252	88	1.000	1.000	NUM
ijtc-861	252	89	say	say	NOUN
ijtc-861	252	90	.	.	PUNCT
ijtc-861	253	1	(	(	PUNCT
ijtc-861	253	2	1	1	NUM
ijtc-861	253	3	-	-	PUNCT
ijtc-861	253	4	tailed	tailed	ADJ
ijtc-861	253	5	)	)	PUNCT
ijtc-861	253	6	income	income	NOUN
ijtc-861	253	7	tax	tax	NOUN
ijtc-861	253	8	receipt	receipt	NOUN
ijtc-861	253	9	(	(	PUNCT
ijtc-861	253	10	y	y	NOUN
ijtc-861	253	11	)	)	PUNCT
ijtc-861	253	12	.	.	PUNCT
ijtc-861	254	1	.000	.000	NUM
ijtc-861	254	2	changes	change	NOUN
ijtc-861	254	3	to	to	ADP
ijtc-861	254	4	the	the	DET
ijtc-861	254	5	pkp	pkp	PROPN
ijtc-861	254	6	layer	layer	NOUN
ijtc-861	254	7	article	article	NOUN
ijtc-861	254	8	17	17	NUM
ijtc-861	254	9	of	of	ADP
ijtc-861	254	10	the	the	DET
ijtc-861	254	11	hpp	hpp	PROPN
ijtc-861	254	12	law	law	PROPN
ijtc-861	254	13	(	(	PUNCT
ijtc-861	254	14	x1	x1	PROPN
ijtc-861	254	15	)	)	PUNCT
ijtc-861	254	16	.000	.000	NUM
ijtc-861	254	17	.	.	PUNCT
ijtc-861	255	1	n	n	PRON
ijtc-861	255	2	income	income	NOUN
ijtc-861	255	3	tax	tax	NOUN
ijtc-861	255	4	receipt	receipt	NOUN
ijtc-861	255	5	(	(	PUNCT
ijtc-861	255	6	y	y	NOUN
ijtc-861	255	7	)	)	PUNCT
ijtc-861	255	8	145	145	NUM
ijtc-861	255	9	145	145	NUM
ijtc-861	255	10	changes	change	NOUN
ijtc-861	255	11	to	to	ADP
ijtc-861	255	12	the	the	DET
ijtc-861	255	13	pkp	pkp	PROPN
ijtc-861	255	14	layer	layer	NOUN
ijtc-861	255	15	article	article	NOUN
ijtc-861	255	16	17	17	NUM
ijtc-861	255	17	of	of	ADP
ijtc-861	255	18	the	the	DET
ijtc-861	255	19	hpp	hpp	PROPN
ijtc-861	255	20	law	law	PROPN
ijtc-861	255	21	(	(	PUNCT
ijtc-861	255	22	x1	x1	PROPN
ijtc-861	255	23	)	)	PUNCT
ijtc-861	255	24	145	145	NUM
ijtc-861	255	25	145	145	NUM
ijtc-861	255	26	source	source	NOUN
ijtc-861	255	27	:	:	PUNCT
ijtc-861	255	28	data	datum	NOUN
ijtc-861	255	29	processed	process	VERB
ijtc-861	255	30	with	with	ADP
ijtc-861	255	31	spss	spss	PROPN
ijtc-861	255	32	27	27	NUM
ijtc-861	255	33	,	,	PUNCT
ijtc-861	255	34	2023	2023	NUM
ijtc-861	255	35	based	base	VERB
ijtc-861	255	36	on	on	ADP
ijtc-861	255	37	table	table	NOUN
ijtc-861	255	38	xiii	xiii	PROPN
ijtc-861	255	39	,	,	PUNCT
ijtc-861	255	40	it	it	PRON
ijtc-861	255	41	can	can	AUX
ijtc-861	255	42	be	be	AUX
ijtc-861	255	43	seen	see	VERB
ijtc-861	255	44	that	that	SCONJ
ijtc-861	255	45	the	the	DET
ijtc-861	255	46	sig	sig	NOUN
ijtc-861	255	47	value	value	NOUN
ijtc-861	255	48	is	be	AUX
ijtc-861	255	49	0.000	0.000	NUM
ijtc-861	255	50	<	<	NOUN
ijtc-861	255	51	0.05	0.05	NUM
ijtc-861	255	52	and	and	CCONJ
ijtc-861	255	53	the	the	DET
ijtc-861	255	54	correlation	correlation	NOUN
ijtc-861	255	55	value	value	NOUN
ijtc-861	255	56	is	be	AUX
ijtc-861	255	57	0.626	0.626	NUM
ijtc-861	255	58	,	,	PUNCT
ijtc-861	255	59	which	which	PRON
ijtc-861	255	60	is	be	AUX
ijtc-861	255	61	included	include	VERB
ijtc-861	255	62	in	in	ADP
ijtc-861	255	63	the	the	DET
ijtc-861	255	64	coefficient	coefficient	NOUN
ijtc-861	255	65	interval	interval	NOUN
ijtc-861	255	66	of	of	ADP
ijtc-861	255	67	0.600	0.600	NUM
ijtc-861	255	68	-	-	PUNCT
ijtc-861	255	69	0.799	0.799	NUM
ijtc-861	255	70	,	,	PUNCT
ijtc-861	255	71	so	so	SCONJ
ijtc-861	255	72	it	it	PRON
ijtc-861	255	73	can	can	AUX
ijtc-861	255	74	be	be	AUX
ijtc-861	255	75	concluded	conclude	VERB
ijtc-861	255	76	that	that	SCONJ
ijtc-861	255	77	there	there	PRON
ijtc-861	255	78	is	be	VERB
ijtc-861	255	79	a	a	DET
ijtc-861	255	80	correlated	correlate	VERB
ijtc-861	255	81	relationship	relationship	NOUN
ijtc-861	255	82	between	between	ADP
ijtc-861	255	83	the	the	DET
ijtc-861	255	84	variable	variable	ADJ
ijtc-861	255	85	changes	change	NOUN
ijtc-861	255	86	in	in	ADP
ijtc-861	255	87	layers	layer	NOUN
ijtc-861	255	88	of	of	ADP
ijtc-861	255	89	taxable	taxable	ADJ
ijtc-861	255	90	income	income	NOUN
ijtc-861	255	91	article	article	NOUN
ijtc-861	255	92	17	17	NUM
ijtc-861	255	93	of	of	ADP
ijtc-861	255	94	the	the	DET
ijtc-861	255	95	hpp	hpp	PROPN
ijtc-861	255	96	law	law	PROPN
ijtc-861	255	97	(	(	PUNCT
ijtc-861	255	98	x1	x1	PROPN
ijtc-861	255	99	)	)	PUNCT
ijtc-861	255	100	to	to	PART
ijtc-861	255	101	income	income	VERB
ijtc-861	255	102	tax	tax	NOUN
ijtc-861	255	103	receipt	receipt	NOUN
ijtc-861	255	104	(	(	PUNCT
ijtc-861	255	105	y	y	NOUN
ijtc-861	255	106	)	)	PUNCT
ijtc-861	255	107	with	with	ADP
ijtc-861	255	108	a	a	DET
ijtc-861	255	109	strong	strong	ADJ
ijtc-861	255	110	relationship	relationship	NOUN
ijtc-861	255	111	level	level	NOUN
ijtc-861	255	112	.	.	PUNCT
ijtc-861	256	1	table	table	NOUN
ijtc-861	256	2	xiv	xiv	PROPN
ijtc-861	256	3	results	result	NOUN
ijtc-861	256	4	of	of	ADP
ijtc-861	256	5	the	the	DET
ijtc-861	256	6	coefficient	coefficient	NOUN
ijtc-861	256	7	of	of	ADP
ijtc-861	256	8	determination	determination	NOUN
ijtc-861	256	9	(	(	PUNCT
ijtc-861	256	10	r2	r2	NOUN
ijtc-861	256	11	)	)	PUNCT
ijtc-861	256	12	changes	change	NOUN
ijtc-861	256	13	in	in	ADP
ijtc-861	256	14	layers	layer	NOUN
ijtc-861	256	15	of	of	ADP
ijtc-861	256	16	taxable	taxable	ADJ
ijtc-861	256	17	income	income	NOUN
ijtc-861	256	18	article	article	NOUN
ijtc-861	256	19	17	17	NUM
ijtc-861	256	20	hpp	hpp	PROPN
ijtc-861	256	21	law	law	PROPN
ijtc-861	256	22	(	(	PUNCT
ijtc-861	256	23	x1	x1	PROPN
ijtc-861	256	24	)	)	PUNCT
ijtc-861	256	25	against	against	ADP
ijtc-861	256	26	income	income	NOUN
ijtc-861	256	27	tax	tax	NOUN
ijtc-861	256	28	receipts	receipt	NOUN
ijtc-861	256	29	(	(	PUNCT
ijtc-861	256	30	y	y	NOUN
ijtc-861	256	31	)	)	PUNCT
ijtc-861	256	32	model	model	NOUN
ijtc-861	256	33	summary	summary	NOUN
ijtc-861	256	34	model	model	NOUN
ijtc-861	256	35	r	r	PROPN
ijtc-861	256	36	r	r	NOUN
ijtc-861	256	37	square	square	ADJ
ijtc-861	256	38	adjusted	adjust	VERB
ijtc-861	256	39	r	r	NOUN
ijtc-861	256	40	square	square	ADJ
ijtc-861	256	41	std	std	NOUN
ijtc-861	256	42	.	.	PUNCT
ijtc-861	257	1	the	the	DET
ijtc-861	257	2	error	error	NOUN
ijtc-861	257	3	of	of	ADP
ijtc-861	257	4	the	the	DET
ijtc-861	257	5	estimate	estimate	NOUN
ijtc-861	257	6	1	1	NUM
ijtc-861	257	7	.626a	.626a	PROPN
ijtc-861	257	8	.392	.392	NUM
ijtc-861	257	9	.388	.388	NUM
ijtc-861	257	10	3.629	3.629	NUM
ijtc-861	257	11	a.	a.	NOUN
ijtc-861	257	12	predictors	predictor	NOUN
ijtc-861	257	13	:	:	PUNCT
ijtc-861	257	14	(	(	PUNCT
ijtc-861	257	15	constant	constant	ADJ
ijtc-861	257	16	)	)	PUNCT
ijtc-861	257	17	,	,	PUNCT
ijtc-861	257	18	changes	change	NOUN
ijtc-861	257	19	in	in	ADP
ijtc-861	257	20	pkp	pkp	PROPN
ijtc-861	257	21	layers	layer	NOUN
ijtc-861	257	22	article	article	NOUN
ijtc-861	257	23	17	17	NUM
ijtc-861	257	24	hpp	hpp	PROPN
ijtc-861	257	25	law	law	PROPN
ijtc-861	257	26	(	(	PUNCT
ijtc-861	257	27	x1	x1	PROPN
ijtc-861	257	28	)	)	PUNCT
ijtc-861	257	29	b.	b.	PROPN
ijtc-861	257	30	dependent	dependent	ADJ
ijtc-861	257	31	variable	variable	NOUN
ijtc-861	257	32	:	:	PUNCT
ijtc-861	257	33	income	income	NOUN
ijtc-861	257	34	tax	tax	NOUN
ijtc-861	257	35	receipt	receipt	NOUN
ijtc-861	257	36	(	(	PUNCT
ijtc-861	257	37	y	y	NOUN
ijtc-861	257	38	)	)	PUNCT
ijtc-861	257	39	source	source	NOUN
ijtc-861	257	40	:	:	PUNCT
ijtc-861	257	41	data	datum	NOUN
ijtc-861	257	42	processed	process	VERB
ijtc-861	257	43	with	with	ADP
ijtc-861	257	44	spss	spss	PROPN
ijtc-861	257	45	27	27	NUM
ijtc-861	257	46	,	,	PUNCT
ijtc-861	257	47	2023	2023	NUM
ijtc-861	257	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	257	49	the	the	DET
ijtc-861	257	50	effect	effect	NOUN
ijtc-861	257	51	of	of	ADP
ijtc-861	257	52	changes	change	NOUN
ijtc-861	257	53	in	in	ADP
ijtc-861	257	54	layers	layer	NOUN
ijtc-861	257	55	of	of	ADP
ijtc-861	257	56	taxable	taxable	ADJ
ijtc-861	257	57	income	income	NOUN
ijtc-861	257	58	article	article	NOUN
ijtc-861	257	59	17	17	NUM
ijtc-861	257	60	of	of	ADP
ijtc-861	257	61	the	the	DET
ijtc-861	257	62	law	law	NOUN
ijtc-861	257	63	on	on	ADP
ijtc-861	257	64	cost	cost	NOUN
ijtc-861	257	65	of	of	ADP
ijtc-861	257	66	goods	good	NOUN
ijtc-861	257	67	sold	sell	VERB
ijtc-861	257	68	,	,	PUNCT
ijtc-861	257	69	reporting	reporting	NOUN
ijtc-861	257	70	of	of	ADP
ijtc-861	257	71	individual	individual	ADJ
ijtc-861	257	72	tax	tax	NOUN
ijtc-861	257	73	returns	return	NOUN
ijtc-861	257	74	and	and	CCONJ
ijtc-861	257	75	taxpayer	taxpayer	NOUN
ijtc-861	257	76	awareness	awareness	NOUN
ijtc-861	257	77	of	of	ADP
ijtc-861	257	78	income	income	NOUN
ijtc-861	257	79	tax	tax	NOUN
ijtc-861	257	80	receipt	receipt	NOUN
ijtc-861	257	81	at	at	ADP
ijtc-861	257	82	the	the	DET
ijtc-861	257	83	pratama	pratama	NOUN
ijtc-861	257	84	sawah	sawah	NOUN
ijtc-861	257	85	besar	besar	PROPN
ijtc-861	257	86	one	one	NUM
ijtc-861	257	87	tax	tax	NOUN
ijtc-861	257	88	service	service	NOUN
ijtc-861	257	89	office	office	NOUN
ijtc-861	257	90	rulandari	rulandari	NOUN
ijtc-861	257	91	&	&	CCONJ
ijtc-861	257	92	rahmayani	rahmayani	NOUN
ijtc-861	257	93	427	427	NUM
ijtc-861	257	94	|	|	ADV
ijtc-861	257	95	ilomata	ilomata	VERB
ijtc-861	257	96	international	international	ADJ
ijtc-861	257	97	journal	journal	NOUN
ijtc-861	257	98	of	of	ADP
ijtc-861	257	99	tax	tax	PROPN
ijtc-861	257	100	&	&	CCONJ
ijtc-861	257	101	accounting	accounting	PROPN
ijtc-861	257	102	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	257	103	based	base	VERB
ijtc-861	257	104	on	on	ADP
ijtc-861	257	105	table	table	NOUN
ijtc-861	257	106	xiv	xiv	PROPN
ijtc-861	257	107	,	,	PUNCT
ijtc-861	257	108	it	it	PRON
ijtc-861	257	109	can	can	AUX
ijtc-861	257	110	be	be	AUX
ijtc-861	257	111	seen	see	VERB
ijtc-861	257	112	that	that	SCONJ
ijtc-861	257	113	the	the	DET
ijtc-861	257	114	r	r	NOUN
ijtc-861	257	115	square	square	ADJ
ijtc-861	257	116	value	value	NOUN
ijtc-861	257	117	is	be	AUX
ijtc-861	257	118	0.392	0.392	NUM
ijtc-861	257	119	,	,	PUNCT
ijtc-861	257	120	meaning	mean	VERB
ijtc-861	257	121	that	that	SCONJ
ijtc-861	257	122	the	the	DET
ijtc-861	257	123	effect	effect	NOUN
ijtc-861	257	124	of	of	ADP
ijtc-861	257	125	the	the	DET
ijtc-861	257	126	variable	variable	ADJ
ijtc-861	257	127	changes	change	NOUN
ijtc-861	257	128	in	in	ADP
ijtc-861	257	129	layers	layer	NOUN
ijtc-861	257	130	of	of	ADP
ijtc-861	257	131	taxable	taxable	ADJ
ijtc-861	257	132	income	income	NOUN
ijtc-861	257	133	article	article	NOUN
ijtc-861	257	134	17	17	NUM
ijtc-861	257	135	of	of	ADP
ijtc-861	257	136	the	the	DET
ijtc-861	257	137	hpp	hpp	PROPN
ijtc-861	257	138	law	law	PROPN
ijtc-861	257	139	(	(	PUNCT
ijtc-861	257	140	x1	x1	PROPN
ijtc-861	257	141	)	)	PUNCT
ijtc-861	257	142	on	on	ADP
ijtc-861	257	143	income	income	NOUN
ijtc-861	257	144	tax	tax	NOUN
ijtc-861	257	145	receipts	receipt	NOUN
ijtc-861	257	146	(	(	PUNCT
ijtc-861	257	147	y	y	NOUN
ijtc-861	257	148	)	)	PUNCT
ijtc-861	257	149	is	be	AUX
ijtc-861	257	150	0.392	0.392	NUM
ijtc-861	257	151	x	x	SYM
ijtc-861	257	152	100	100	NUM
ijtc-861	257	153	%	%	NOUN
ijtc-861	257	154	=	=	NOUN
ijtc-861	257	155	39.2	39.2	NUM
ijtc-861	257	156	%	%	NOUN
ijtc-861	257	157	.	.	PUNCT
ijtc-861	258	1	while	while	SCONJ
ijtc-861	258	2	the	the	DET
ijtc-861	258	3	remaining	remain	VERB
ijtc-861	258	4	60.8	60.8	NUM
ijtc-861	258	5	%	%	NOUN
ijtc-861	258	6	is	be	AUX
ijtc-861	258	7	influenced	influence	VERB
ijtc-861	258	8	by	by	ADP
ijtc-861	258	9	other	other	ADJ
ijtc-861	258	10	variables	variable	NOUN
ijtc-861	258	11	not	not	PART
ijtc-861	258	12	examined	examine	VERB
ijtc-861	258	13	in	in	ADP
ijtc-861	258	14	this	this	DET
ijtc-861	258	15	study	study	NOUN
ijtc-861	258	16	.	.	PUNCT
ijtc-861	259	1	b.	b.	PROPN
ijtc-861	259	2	second	second	ADJ
ijtc-861	259	3	hypothesis	hypothesis	NOUN
ijtc-861	259	4	test	test	NOUN
ijtc-861	259	5	the	the	DET
ijtc-861	259	6	second	second	ADJ
ijtc-861	259	7	hypothesis	hypothesis	NOUN
ijtc-861	259	8	states	state	VERB
ijtc-861	259	9	that	that	SCONJ
ijtc-861	259	10	there	there	PRON
ijtc-861	259	11	is	be	VERB
ijtc-861	259	12	a	a	DET
ijtc-861	259	13	positive	positive	ADJ
ijtc-861	259	14	and	and	CCONJ
ijtc-861	259	15	significant	significant	ADJ
ijtc-861	259	16	effect	effect	NOUN
ijtc-861	259	17	between	between	ADP
ijtc-861	259	18	individual	individual	ADJ
ijtc-861	259	19	spt	spt	NOUN
ijtc-861	259	20	reporting	reporting	NOUN
ijtc-861	259	21	on	on	ADP
ijtc-861	259	22	income	income	NOUN
ijtc-861	259	23	tax	tax	NOUN
ijtc-861	259	24	receipts	receipt	NOUN
ijtc-861	259	25	at	at	ADP
ijtc-861	259	26	kpp	kpp	PROPN
ijtc-861	259	27	pratama	pratama	NOUN
ijtc-861	259	28	sawah	sawah	NOUN
ijtc-861	259	29	besar	besar	PROPN
ijtc-861	259	30	one	one	NUM
ijtc-861	259	31	.	.	PUNCT
ijtc-861	260	1	table	table	NOUN
ijtc-861	260	2	xv	xv	PROPN
ijtc-861	260	3	t	t	PROPN
ijtc-861	260	4	test	test	NOUN
ijtc-861	260	5	results	result	NOUN
ijtc-861	260	6	(	(	PUNCT
ijtc-861	260	7	partial	partial	ADJ
ijtc-861	260	8	)	)	PUNCT
ijtc-861	260	9	reporting	reporting	NOUN
ijtc-861	260	10	of	of	ADP
ijtc-861	260	11	spt	spt	NOUN
ijtc-861	260	12	of	of	ADP
ijtc-861	260	13	individuals	individual	NOUN
ijtc-861	260	14	(	(	PUNCT
ijtc-861	260	15	x2	x2	NOUN
ijtc-861	260	16	)	)	PUNCT
ijtc-861	260	17	against	against	ADP
ijtc-861	260	18	income	income	NOUN
ijtc-861	260	19	tax	tax	NOUN
ijtc-861	260	20	receipt	receipt	NOUN
ijtc-861	260	21	(	(	PUNCT
ijtc-861	260	22	y	y	NOUN
ijtc-861	260	23	)	)	PUNCT
ijtc-861	260	24	coefficients	coefficient	NOUN
ijtc-861	260	25	model	model	NOUN
ijtc-861	260	26	unstandardized	unstandardized	ADJ
ijtc-861	260	27	coefficients	coefficient	NOUN
ijtc-861	260	28	standardized	standardize	VERB
ijtc-861	260	29	coefficients	coefficient	NOUN
ijtc-861	260	30	t	t	PROPN
ijtc-861	260	31	say	say	VERB
ijtc-861	260	32	.	.	PUNCT
ijtc-861	261	1	b	b	X
ijtc-861	261	2	std	std	NOUN
ijtc-861	261	3	.	.	NOUN
ijtc-861	261	4	error	error	NOUN
ijtc-861	261	5	beta	beta	NOUN
ijtc-861	261	6	1	1	NUM
ijtc-861	261	7	(	(	PUNCT
ijtc-861	261	8	constant	constant	ADJ
ijtc-861	261	9	)	)	PUNCT
ijtc-861	261	10	7.383	7.383	NUM
ijtc-861	261	11	1.834	1.834	NUM
ijtc-861	261	12	4.025	4.025	NUM
ijtc-861	261	13	.000	.000	NUM
ijtc-861	261	14	individual	individual	ADJ
ijtc-861	261	15	spt	spt	NOUN
ijtc-861	261	16	reporting	reporting	NOUN
ijtc-861	261	17	(	(	PUNCT
ijtc-861	261	18	x2	x2	PROPN
ijtc-861	261	19	)	)	PUNCT
ijtc-861	261	20	.693	.693	NUM
ijtc-861	261	21	.024	.024	NUM
ijtc-861	261	22	.923	.923	NUM
ijtc-861	261	23	28.583	28.583	NUM
ijtc-861	261	24	.000	.000	NUM
ijtc-861	261	25	a.	a.	NOUN
ijtc-861	261	26	dependent	dependent	ADJ
ijtc-861	261	27	variable	variable	NOUN
ijtc-861	261	28	:	:	PUNCT
ijtc-861	261	29	income	income	NOUN
ijtc-861	261	30	tax	tax	NOUN
ijtc-861	261	31	receipt	receipt	NOUN
ijtc-861	261	32	(	(	PUNCT
ijtc-861	261	33	y	y	NOUN
ijtc-861	261	34	)	)	PUNCT
ijtc-861	261	35	source	source	NOUN
ijtc-861	261	36	:	:	PUNCT
ijtc-861	261	37	data	datum	NOUN
ijtc-861	261	38	processed	process	VERB
ijtc-861	261	39	with	with	ADP
ijtc-861	261	40	spss	spss	PROPN
ijtc-861	261	41	27	27	NUM
ijtc-861	261	42	,	,	PUNCT
ijtc-861	261	43	2023	2023	NUM
ijtc-861	261	44	based	base	VERB
ijtc-861	261	45	on	on	ADP
ijtc-861	261	46	table	table	NOUN
ijtc-861	261	47	xv	xv	PROPN
ijtc-861	261	48	,	,	PUNCT
ijtc-861	261	49	it	it	PRON
ijtc-861	261	50	can	can	AUX
ijtc-861	261	51	be	be	AUX
ijtc-861	261	52	seen	see	VERB
ijtc-861	261	53	that	that	SCONJ
ijtc-861	261	54	the	the	DET
ijtc-861	261	55	t	t	PROPN
ijtc-861	261	56	count	count	NOUN
ijtc-861	261	57	is	be	AUX
ijtc-861	261	58	28.583	28.583	NUM
ijtc-861	261	59	>	>	X
ijtc-861	261	60	t	t	PROPN
ijtc-861	261	61	table	table	NOUN
ijtc-861	261	62	1.976	1.976	NUM
ijtc-861	261	63	and	and	CCONJ
ijtc-861	261	64	the	the	DET
ijtc-861	261	65	sig	sig	NOUN
ijtc-861	261	66	value	value	NOUN
ijtc-861	261	67	is	be	AUX
ijtc-861	261	68	0.000	0.000	NUM
ijtc-861	261	69	<	<	NOUN
ijtc-861	261	70	0.005	0.005	NUM
ijtc-861	261	71	,	,	PUNCT
ijtc-861	261	72	it	it	PRON
ijtc-861	261	73	can	can	AUX
ijtc-861	261	74	be	be	AUX
ijtc-861	261	75	concluded	conclude	VERB
ijtc-861	261	76	that	that	SCONJ
ijtc-861	261	77	the	the	DET
ijtc-861	261	78	reporting	reporting	NOUN
ijtc-861	261	79	of	of	ADP
ijtc-861	261	80	individual	individual	ADJ
ijtc-861	261	81	spt	spt	NOUN
ijtc-861	261	82	(	(	PUNCT
ijtc-861	261	83	x2	x2	PROPN
ijtc-861	261	84	)	)	PUNCT
ijtc-861	261	85	has	have	VERB
ijtc-861	261	86	a	a	DET
ijtc-861	261	87	positive	positive	ADJ
ijtc-861	261	88	and	and	CCONJ
ijtc-861	261	89	significant	significant	ADJ
ijtc-861	261	90	effect	effect	NOUN
ijtc-861	261	91	on	on	ADP
ijtc-861	261	92	income	income	NOUN
ijtc-861	261	93	tax	tax	NOUN
ijtc-861	261	94	receipts	receipt	NOUN
ijtc-861	261	95	(	(	PUNCT
ijtc-861	261	96	y	y	NOUN
ijtc-861	261	97	)	)	PUNCT
ijtc-861	261	98	.	.	PUNCT
ijtc-861	262	1	so	so	ADV
ijtc-861	262	2	that	that	SCONJ
ijtc-861	262	3	the	the	DET
ijtc-861	262	4	second	second	ADJ
ijtc-861	262	5	hypothesis	hypothesis	NOUN
ijtc-861	262	6	(	(	PUNCT
ijtc-861	262	7	h2	h2	NOUN
ijtc-861	262	8	)	)	PUNCT
ijtc-861	262	9	can	can	AUX
ijtc-861	262	10	be	be	AUX
ijtc-861	262	11	proven	prove	VERB
ijtc-861	262	12	with	with	ADP
ijtc-861	262	13	ho	ho	PROPN
ijtc-861	262	14	being	be	AUX
ijtc-861	262	15	rejected	reject	VERB
ijtc-861	262	16	and	and	CCONJ
ijtc-861	262	17	ha	ha	INTJ
ijtc-861	262	18	is	be	AUX
ijtc-861	262	19	accepted	accept	VERB
ijtc-861	262	20	.	.	PUNCT
ijtc-861	263	1	table	table	NOUN
ijtc-861	263	2	xvi	xvi	NOUN
ijtc-861	263	3	.	.	PUNCT
ijtc-861	264	1	correlation	correlation	NOUN
ijtc-861	264	2	coefficient	coefficient	NOUN
ijtc-861	264	3	analysis	analysis	NOUN
ijtc-861	264	4	results	result	NOUN
ijtc-861	264	5	(	(	PUNCT
ijtc-861	264	6	r	r	NOUN
ijtc-861	264	7	)	)	PUNCT
ijtc-861	264	8	(	(	PUNCT
ijtc-861	264	9	partial	partial	ADJ
ijtc-861	264	10	)	)	PUNCT
ijtc-861	264	11	reporting	reporting	NOUN
ijtc-861	264	12	of	of	ADP
ijtc-861	264	13	spt	spt	NOUN
ijtc-861	264	14	of	of	ADP
ijtc-861	264	15	individuals	individual	NOUN
ijtc-861	264	16	(	(	PUNCT
ijtc-861	264	17	x2	x2	NOUN
ijtc-861	264	18	)	)	PUNCT
ijtc-861	264	19	against	against	ADP
ijtc-861	264	20	income	income	NOUN
ijtc-861	264	21	tax	tax	NOUN
ijtc-861	264	22	receipt	receipt	NOUN
ijtc-861	264	23	(	(	PUNCT
ijtc-861	264	24	y	y	NOUN
ijtc-861	264	25	)	)	PUNCT
ijtc-861	264	26	correlations	correlation	VERB
ijtc-861	264	27	income	income	NOUN
ijtc-861	264	28	tax	tax	NOUN
ijtc-861	264	29	receipt	receipt	NOUN
ijtc-861	264	30	(	(	PUNCT
ijtc-861	264	31	y	y	NOUN
ijtc-861	264	32	)	)	PUNCT
ijtc-861	264	33	notification	notification	NOUN
ijtc-861	264	34	letter	letter	NOUN
ijtc-861	264	35	reporting	report	VERB
ijtc-861	264	36	(	(	PUNCT
ijtc-861	264	37	x2	x2	ADJ
ijtc-861	264	38	)	)	PUNCT
ijtc-861	264	39	pearson	pearson	NOUN
ijtc-861	264	40	correlation	correlation	NOUN
ijtc-861	264	41	income	income	NOUN
ijtc-861	264	42	tax	tax	NOUN
ijtc-861	264	43	receipt	receipt	NOUN
ijtc-861	264	44	(	(	PUNCT
ijtc-861	264	45	y	y	NOUN
ijtc-861	264	46	)	)	PUNCT
ijtc-861	264	47	1.000	1.000	NUM
ijtc-861	264	48	.923	.923	NUM
ijtc-861	264	49	individual	individual	ADJ
ijtc-861	264	50	spt	spt	NOUN
ijtc-861	264	51	reporting	reporting	NOUN
ijtc-861	264	52	(	(	PUNCT
ijtc-861	264	53	x2	x2	PROPN
ijtc-861	264	54	)	)	PUNCT
ijtc-861	264	55	.923	.923	NUM
ijtc-861	264	56	1.000	1.000	NUM
ijtc-861	264	57	say	say	NOUN
ijtc-861	264	58	.	.	PUNCT
ijtc-861	265	1	(	(	PUNCT
ijtc-861	265	2	1	1	NUM
ijtc-861	265	3	-	-	PUNCT
ijtc-861	265	4	tailed	tailed	ADJ
ijtc-861	265	5	)	)	PUNCT
ijtc-861	265	6	income	income	NOUN
ijtc-861	265	7	tax	tax	NOUN
ijtc-861	265	8	receipt	receipt	NOUN
ijtc-861	265	9	(	(	PUNCT
ijtc-861	265	10	y	y	NOUN
ijtc-861	265	11	)	)	PUNCT
ijtc-861	265	12	.	.	PUNCT
ijtc-861	266	1	.000	.000	NUM
ijtc-861	266	2	individual	individual	ADJ
ijtc-861	266	3	spt	spt	NOUN
ijtc-861	266	4	reporting	reporting	NOUN
ijtc-861	266	5	(	(	PUNCT
ijtc-861	266	6	x2	x2	PROPN
ijtc-861	266	7	)	)	PUNCT
ijtc-861	266	8	.000	.000	NUM
ijtc-861	266	9	.	.	PUNCT
ijtc-861	267	1	n	n	PRON
ijtc-861	267	2	income	income	NOUN
ijtc-861	267	3	tax	tax	NOUN
ijtc-861	267	4	receipt	receipt	NOUN
ijtc-861	267	5	(	(	PUNCT
ijtc-861	267	6	y	y	NOUN
ijtc-861	267	7	)	)	PUNCT
ijtc-861	267	8	145	145	NUM
ijtc-861	267	9	145	145	NUM
ijtc-861	267	10	individual	individual	ADJ
ijtc-861	267	11	spt	spt	NOUN
ijtc-861	267	12	reporting	reporting	NOUN
ijtc-861	267	13	(	(	PUNCT
ijtc-861	267	14	x2	x2	PROPN
ijtc-861	267	15	)	)	PUNCT
ijtc-861	267	16	145	145	NUM
ijtc-861	267	17	145	145	NUM
ijtc-861	267	18	source	source	NOUN
ijtc-861	267	19	:	:	PUNCT
ijtc-861	268	1	data	datum	NOUN
ijtc-861	268	2	processed	process	VERB
ijtc-861	268	3	with	with	ADP
ijtc-861	268	4	spss	spss	PROPN
ijtc-861	268	5	27.2023	27.2023	NUM
ijtc-861	268	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	268	7	the	the	DET
ijtc-861	268	8	effect	effect	NOUN
ijtc-861	268	9	of	of	ADP
ijtc-861	268	10	changes	change	NOUN
ijtc-861	268	11	in	in	ADP
ijtc-861	268	12	layers	layer	NOUN
ijtc-861	268	13	of	of	ADP
ijtc-861	268	14	taxable	taxable	ADJ
ijtc-861	268	15	income	income	NOUN
ijtc-861	268	16	article	article	NOUN
ijtc-861	268	17	17	17	NUM
ijtc-861	268	18	of	of	ADP
ijtc-861	268	19	the	the	DET
ijtc-861	268	20	law	law	NOUN
ijtc-861	268	21	on	on	ADP
ijtc-861	268	22	cost	cost	NOUN
ijtc-861	268	23	of	of	ADP
ijtc-861	268	24	goods	good	NOUN
ijtc-861	268	25	sold	sell	VERB
ijtc-861	268	26	,	,	PUNCT
ijtc-861	268	27	reporting	reporting	NOUN
ijtc-861	268	28	of	of	ADP
ijtc-861	268	29	individual	individual	ADJ
ijtc-861	268	30	tax	tax	NOUN
ijtc-861	268	31	returns	return	NOUN
ijtc-861	268	32	and	and	CCONJ
ijtc-861	268	33	taxpayer	taxpayer	NOUN
ijtc-861	268	34	awareness	awareness	NOUN
ijtc-861	268	35	of	of	ADP
ijtc-861	268	36	income	income	NOUN
ijtc-861	268	37	tax	tax	NOUN
ijtc-861	268	38	receipt	receipt	NOUN
ijtc-861	268	39	at	at	ADP
ijtc-861	268	40	the	the	DET
ijtc-861	268	41	pratama	pratama	NOUN
ijtc-861	268	42	sawah	sawah	NOUN
ijtc-861	268	43	besar	besar	PROPN
ijtc-861	268	44	one	one	NUM
ijtc-861	268	45	tax	tax	NOUN
ijtc-861	268	46	service	service	NOUN
ijtc-861	268	47	office	office	NOUN
ijtc-861	268	48	rulandari	rulandari	NOUN
ijtc-861	268	49	&	&	CCONJ
ijtc-861	268	50	rahmayani	rahmayani	PROPN
ijtc-861	268	51	428	428	NUM
ijtc-861	269	1	|	|	ADV
ijtc-861	269	2	ilomata	ilomata	PROPN
ijtc-861	269	3	international	international	ADJ
ijtc-861	269	4	journal	journal	NOUN
ijtc-861	269	5	of	of	ADP
ijtc-861	269	6	tax	tax	PROPN
ijtc-861	269	7	&	&	CCONJ
ijtc-861	269	8	accounting	accounting	PROPN
ijtc-861	269	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	269	10	based	base	VERB
ijtc-861	269	11	on	on	ADP
ijtc-861	269	12	table	table	NOUN
ijtc-861	269	13	xvi	xvi	NOUN
ijtc-861	269	14	,	,	PUNCT
ijtc-861	269	15	it	it	PRON
ijtc-861	269	16	can	can	AUX
ijtc-861	269	17	be	be	AUX
ijtc-861	269	18	seen	see	VERB
ijtc-861	269	19	that	that	SCONJ
ijtc-861	269	20	the	the	DET
ijtc-861	269	21	sig	sig	NOUN
ijtc-861	269	22	value	value	NOUN
ijtc-861	269	23	is	be	AUX
ijtc-861	269	24	0.000	0.000	NUM
ijtc-861	269	25	<	<	NOUN
ijtc-861	269	26	0.05	0.05	NUM
ijtc-861	269	27	and	and	CCONJ
ijtc-861	269	28	the	the	DET
ijtc-861	269	29	correlation	correlation	NOUN
ijtc-861	269	30	value	value	NOUN
ijtc-861	269	31	is	be	AUX
ijtc-861	269	32	0.923	0.923	NUM
ijtc-861	269	33	,	,	PUNCT
ijtc-861	269	34	which	which	PRON
ijtc-861	269	35	is	be	AUX
ijtc-861	269	36	included	include	VERB
ijtc-861	269	37	in	in	ADP
ijtc-861	269	38	the	the	DET
ijtc-861	269	39	coefficient	coefficient	NOUN
ijtc-861	269	40	interval	interval	NOUN
ijtc-861	269	41	of	of	ADP
ijtc-861	269	42	0.800	0.800	NUM
ijtc-861	269	43	-	-	NUM
ijtc-861	269	44	1.000	1.000	NUM
ijtc-861	269	45	,	,	PUNCT
ijtc-861	269	46	so	so	SCONJ
ijtc-861	269	47	it	it	PRON
ijtc-861	269	48	can	can	AUX
ijtc-861	269	49	be	be	AUX
ijtc-861	269	50	concluded	conclude	VERB
ijtc-861	269	51	that	that	SCONJ
ijtc-861	269	52	there	there	PRON
ijtc-861	269	53	is	be	VERB
ijtc-861	269	54	a	a	DET
ijtc-861	269	55	correlation	correlation	NOUN
ijtc-861	269	56	between	between	ADP
ijtc-861	269	57	the	the	DET
ijtc-861	269	58	individual	individual	ADJ
ijtc-861	269	59	spt	spt	NOUN
ijtc-861	269	60	reporting	report	VERB
ijtc-861	269	61	variable	variable	NOUN
ijtc-861	269	62	(	(	PUNCT
ijtc-861	269	63	x2	x2	PROPN
ijtc-861	269	64	)	)	PUNCT
ijtc-861	269	65	and	and	CCONJ
ijtc-861	269	66	income	income	NOUN
ijtc-861	269	67	tax	tax	NOUN
ijtc-861	269	68	revenue	revenue	NOUN
ijtc-861	269	69	(	(	PUNCT
ijtc-861	269	70	y	y	NOUN
ijtc-861	269	71	)	)	PUNCT
ijtc-861	269	72	.	.	PUNCT
ijtc-861	270	1	with	with	ADP
ijtc-861	270	2	a	a	DET
ijtc-861	270	3	very	very	ADV
ijtc-861	270	4	strong	strong	ADJ
ijtc-861	270	5	relationship	relationship	NOUN
ijtc-861	270	6	level	level	NOUN
ijtc-861	270	7	.	.	PUNCT
ijtc-861	271	1	table	table	NOUN
ijtc-861	271	2	xvii	xvii	PROPN
ijtc-861	271	3	results	result	NOUN
ijtc-861	271	4	of	of	ADP
ijtc-861	271	5	the	the	DET
ijtc-861	271	6	coefficient	coefficient	NOUN
ijtc-861	271	7	of	of	ADP
ijtc-861	271	8	determination	determination	NOUN
ijtc-861	271	9	(	(	PUNCT
ijtc-861	271	10	r2	r2	PROPN
ijtc-861	271	11	)	)	PUNCT
ijtc-861	271	12	reporting	reporting	NOUN
ijtc-861	271	13	of	of	ADP
ijtc-861	271	14	spt	spt	NOUN
ijtc-861	271	15	of	of	ADP
ijtc-861	271	16	individuals	individual	NOUN
ijtc-861	271	17	(	(	PUNCT
ijtc-861	271	18	x2	x2	NOUN
ijtc-861	271	19	)	)	PUNCT
ijtc-861	271	20	against	against	ADP
ijtc-861	271	21	income	income	NOUN
ijtc-861	271	22	tax	tax	NOUN
ijtc-861	271	23	receipt	receipt	NOUN
ijtc-861	271	24	(	(	PUNCT
ijtc-861	271	25	y	y	NOUN
ijtc-861	271	26	)	)	PUNCT
ijtc-861	271	27	model	model	NOUN
ijtc-861	271	28	summary	summary	NOUN
ijtc-861	271	29	model	model	NOUN
ijtc-861	271	30	r	r	PROPN
ijtc-861	271	31	r	r	NOUN
ijtc-861	271	32	square	square	ADJ
ijtc-861	271	33	adjusted	adjust	VERB
ijtc-861	271	34	r	r	NOUN
ijtc-861	271	35	square	square	ADJ
ijtc-861	271	36	std	std	NOUN
ijtc-861	271	37	.	.	PUNCT
ijtc-861	272	1	the	the	DET
ijtc-861	272	2	error	error	NOUN
ijtc-861	272	3	in	in	ADP
ijtc-861	272	4	the	the	DET
ijtc-861	272	5	estimate	estimate	NOUN
ijtc-861	272	6	1	1	NUM
ijtc-861	272	7	.923a	.923a	NUM
ijtc-861	272	8	.851	.851	NUM
ijtc-861	272	9	.850	.850	NUM
ijtc-861	272	10	1.796	1.796	NUM
ijtc-861	272	11	a.	a.	NOUN
ijtc-861	272	12	predictors	predictor	NOUN
ijtc-861	272	13	:	:	PUNCT
ijtc-861	272	14	(	(	PUNCT
ijtc-861	272	15	constant	constant	ADJ
ijtc-861	272	16	)	)	PUNCT
ijtc-861	272	17	,	,	PUNCT
ijtc-861	272	18	individual	individual	ADJ
ijtc-861	272	19	spt	spt	NOUN
ijtc-861	272	20	reporting	reporting	NOUN
ijtc-861	272	21	(	(	PUNCT
ijtc-861	272	22	x2	x2	PROPN
ijtc-861	272	23	)	)	PUNCT
ijtc-861	272	24	b.	b.	PROPN
ijtc-861	272	25	dependent	dependent	ADJ
ijtc-861	272	26	variable	variable	NOUN
ijtc-861	272	27	:	:	PUNCT
ijtc-861	272	28	income	income	NOUN
ijtc-861	272	29	tax	tax	NOUN
ijtc-861	272	30	receipt	receipt	NOUN
ijtc-861	272	31	(	(	PUNCT
ijtc-861	272	32	y	y	NOUN
ijtc-861	272	33	)	)	PUNCT
ijtc-861	272	34	source	source	NOUN
ijtc-861	272	35	:	:	PUNCT
ijtc-861	272	36	data	datum	NOUN
ijtc-861	272	37	processed	process	VERB
ijtc-861	272	38	with	with	ADP
ijtc-861	272	39	spss	spss	PROPN
ijtc-861	272	40	27	27	NUM
ijtc-861	272	41	,	,	PUNCT
ijtc-861	272	42	2023	2023	NUM
ijtc-861	272	43	based	base	VERB
ijtc-861	272	44	on	on	ADP
ijtc-861	272	45	table	table	NOUN
ijtc-861	272	46	xvii	xvii	PROPN
ijtc-861	272	47	,	,	PUNCT
ijtc-861	272	48	it	it	PRON
ijtc-861	272	49	can	can	AUX
ijtc-861	272	50	be	be	AUX
ijtc-861	272	51	seen	see	VERB
ijtc-861	272	52	that	that	SCONJ
ijtc-861	272	53	the	the	DET
ijtc-861	272	54	r	r	NOUN
ijtc-861	272	55	square	square	ADJ
ijtc-861	272	56	value	value	NOUN
ijtc-861	272	57	is	be	AUX
ijtc-861	272	58	0.851	0.851	NUM
ijtc-861	272	59	,	,	PUNCT
ijtc-861	272	60	meaning	mean	VERB
ijtc-861	272	61	that	that	SCONJ
ijtc-861	272	62	the	the	DET
ijtc-861	272	63	influence	influence	NOUN
ijtc-861	272	64	of	of	ADP
ijtc-861	272	65	the	the	DET
ijtc-861	272	66	individual	individual	ADJ
ijtc-861	272	67	spt	spt	PROPN
ijtc-861	272	68	reporting	report	VERB
ijtc-861	272	69	variable	variable	NOUN
ijtc-861	272	70	(	(	PUNCT
ijtc-861	272	71	x2	x2	PROPN
ijtc-861	272	72	)	)	PUNCT
ijtc-861	272	73	on	on	ADP
ijtc-861	272	74	income	income	NOUN
ijtc-861	272	75	tax	tax	NOUN
ijtc-861	272	76	receipts	receipt	NOUN
ijtc-861	272	77	(	(	PUNCT
ijtc-861	272	78	y	y	NOUN
ijtc-861	272	79	)	)	PUNCT
ijtc-861	272	80	is	be	AUX
ijtc-861	272	81	0.851	0.851	NUM
ijtc-861	272	82	x	x	SYM
ijtc-861	272	83	100	100	NUM
ijtc-861	272	84	%	%	NOUN
ijtc-861	272	85	=	=	NOUN
ijtc-861	272	86	85.1	85.1	NUM
ijtc-861	272	87	%	%	NOUN
ijtc-861	272	88	.	.	PUNCT
ijtc-861	273	1	while	while	SCONJ
ijtc-861	273	2	the	the	DET
ijtc-861	273	3	remaining	remain	VERB
ijtc-861	273	4	14.9	14.9	NUM
ijtc-861	273	5	%	%	NOUN
ijtc-861	273	6	is	be	AUX
ijtc-861	273	7	influenced	influence	VERB
ijtc-861	273	8	by	by	ADP
ijtc-861	273	9	other	other	ADJ
ijtc-861	273	10	variables	variable	NOUN
ijtc-861	273	11	not	not	PART
ijtc-861	273	12	examined	examine	VERB
ijtc-861	273	13	in	in	ADP
ijtc-861	273	14	this	this	DET
ijtc-861	273	15	study	study	NOUN
ijtc-861	273	16	.	.	PUNCT
ijtc-861	274	1	c.	c.	PROPN
ijtc-861	274	2	third	third	PROPN
ijtc-861	274	3	hypothesis	hypothesis	NOUN
ijtc-861	274	4	test	test	NOUN
ijtc-861	274	5	the	the	DET
ijtc-861	274	6	third	third	ADJ
ijtc-861	274	7	hypothesis	hypothesis	NOUN
ijtc-861	274	8	states	state	VERB
ijtc-861	274	9	that	that	SCONJ
ijtc-861	274	10	there	there	PRON
ijtc-861	274	11	is	be	VERB
ijtc-861	274	12	a	a	DET
ijtc-861	274	13	positive	positive	ADJ
ijtc-861	274	14	and	and	CCONJ
ijtc-861	274	15	significant	significant	ADJ
ijtc-861	274	16	effect	effect	NOUN
ijtc-861	274	17	between	between	ADP
ijtc-861	274	18	taxpayer	taxpayer	NOUN
ijtc-861	274	19	awareness	awareness	NOUN
ijtc-861	274	20	on	on	ADP
ijtc-861	274	21	income	income	NOUN
ijtc-861	274	22	tax	tax	NOUN
ijtc-861	274	23	receipts	receipt	NOUN
ijtc-861	274	24	at	at	ADP
ijtc-861	274	25	kpp	kpp	PROPN
ijtc-861	274	26	pratama	pratama	NOUN
ijtc-861	274	27	sawah	sawah	NOUN
ijtc-861	274	28	besar	besar	PROPN
ijtc-861	274	29	one	one	NUM
ijtc-861	274	30	.	.	PUNCT
ijtc-861	275	1	table	table	NOUN
ijtc-861	275	2	xviii	xviii	PROPN
ijtc-861	275	3	.	.	PUNCT
ijtc-861	276	1	t	t	PROPN
ijtc-861	276	2	test	test	NOUN
ijtc-861	276	3	results	result	NOUN
ijtc-861	276	4	(	(	PUNCT
ijtc-861	276	5	partial	partial	ADJ
ijtc-861	276	6	)	)	PUNCT
ijtc-861	276	7	taxpayer	taxpayer	NOUN
ijtc-861	276	8	awareness	awareness	NOUN
ijtc-861	276	9	(	(	PUNCT
ijtc-861	276	10	x3	x3	PROPN
ijtc-861	276	11	)	)	PUNCT
ijtc-861	276	12	of	of	ADP
ijtc-861	276	13	income	income	NOUN
ijtc-861	276	14	tax	tax	NOUN
ijtc-861	276	15	receipt	receipt	NOUN
ijtc-861	276	16	(	(	PUNCT
ijtc-861	276	17	y	y	NOUN
ijtc-861	276	18	)	)	PUNCT
ijtc-861	276	19	coefficients	coefficient	NOUN
ijtc-861	276	20	model	model	NOUN
ijtc-861	276	21	unstandardized	unstandardized	ADJ
ijtc-861	276	22	coefficients	coefficient	NOUN
ijtc-861	276	23	standardized	standardize	VERB
ijtc-861	276	24	coefficients	coefficient	NOUN
ijtc-861	276	25	t	t	PROPN
ijtc-861	276	26	say	say	VERB
ijtc-861	276	27	.	.	PUNCT
ijtc-861	277	1	b	b	X
ijtc-861	277	2	std	std	NOUN
ijtc-861	277	3	.	.	NOUN
ijtc-861	277	4	error	error	NOUN
ijtc-861	277	5	beta	beta	NOUN
ijtc-861	277	6	1	1	NUM
ijtc-861	277	7	(	(	PUNCT
ijtc-861	277	8	constant	constant	ADJ
ijtc-861	277	9	)	)	PUNCT
ijtc-861	277	10	75.824	75.824	NUM
ijtc-861	277	11	7.232	7.232	NUM
ijtc-861	277	12	10.485	10.485	NUM
ijtc-861	277	13	.000	.000	NUM
ijtc-861	277	14	taxpayer	taxpayer	NOUN
ijtc-861	277	15	awareness	awareness	NOUN
ijtc-861	277	16	(	(	PUNCT
ijtc-861	277	17	x3	x3	ADJ
ijtc-861	277	18	)	)	PUNCT
ijtc-861	277	19	.516	.516	NUM
ijtc-861	277	20	.141	.141	NUM
ijtc-861	277	21	.684	.684	NUM
ijtc-861	277	22	6.242	6.242	NUM
ijtc-861	277	23	.000	.000	NUM
ijtc-861	277	24	a.	a.	NOUN
ijtc-861	277	25	dependent	dependent	ADJ
ijtc-861	277	26	variable	variable	NOUN
ijtc-861	277	27	:	:	PUNCT
ijtc-861	277	28	income	income	NOUN
ijtc-861	277	29	tax	tax	NOUN
ijtc-861	277	30	receipt	receipt	NOUN
ijtc-861	277	31	(	(	PUNCT
ijtc-861	277	32	y	y	NOUN
ijtc-861	277	33	)	)	PUNCT
ijtc-861	277	34	source	source	NOUN
ijtc-861	277	35	:	:	PUNCT
ijtc-861	277	36	data	datum	NOUN
ijtc-861	277	37	processed	process	VERB
ijtc-861	277	38	by	by	ADP
ijtc-861	277	39	spss	spss	PROPN
ijtc-861	277	40	27	27	NUM
ijtc-861	277	41	,	,	PUNCT
ijtc-861	277	42	2023	2023	NUM
ijtc-861	277	43	based	base	VERB
ijtc-861	277	44	on	on	ADP
ijtc-861	277	45	table	table	NOUN
ijtc-861	277	46	xviii	xviii	PROPN
ijtc-861	277	47	,	,	PUNCT
ijtc-861	277	48	it	it	PRON
ijtc-861	277	49	can	can	AUX
ijtc-861	277	50	be	be	AUX
ijtc-861	277	51	seen	see	VERB
ijtc-861	277	52	that	that	SCONJ
ijtc-861	277	53	the	the	DET
ijtc-861	277	54	t	t	PROPN
ijtc-861	277	55	count	count	NOUN
ijtc-861	277	56	is	be	AUX
ijtc-861	277	57	6.242	6.242	NUM
ijtc-861	277	58	>	>	PUNCT
ijtc-861	277	59	t	t	PROPN
ijtc-861	277	60	table	table	NOUN
ijtc-861	277	61	1.976	1.976	NUM
ijtc-861	277	62	and	and	CCONJ
ijtc-861	277	63	the	the	DET
ijtc-861	277	64	sig	sig	NOUN
ijtc-861	277	65	value	value	NOUN
ijtc-861	277	66	is	be	AUX
ijtc-861	277	67	0.000	0.000	NUM
ijtc-861	277	68	<	<	NOUN
ijtc-861	277	69	0.005	0.005	NUM
ijtc-861	277	70	,	,	PUNCT
ijtc-861	277	71	it	it	PRON
ijtc-861	277	72	can	can	AUX
ijtc-861	277	73	be	be	AUX
ijtc-861	277	74	concluded	conclude	VERB
ijtc-861	277	75	that	that	SCONJ
ijtc-861	277	76	taxpayer	taxpayer	NOUN
ijtc-861	277	77	awareness	awareness	NOUN
ijtc-861	277	78	(	(	PUNCT
ijtc-861	277	79	x3	x3	PROPN
ijtc-861	277	80	)	)	PUNCT
ijtc-861	277	81	has	have	VERB
ijtc-861	277	82	a	a	DET
ijtc-861	277	83	positive	positive	ADJ
ijtc-861	277	84	and	and	CCONJ
ijtc-861	277	85	significant	significant	ADJ
ijtc-861	277	86	effect	effect	NOUN
ijtc-861	277	87	on	on	ADP
ijtc-861	277	88	income	income	NOUN
ijtc-861	277	89	tax	tax	NOUN
ijtc-861	277	90	receipts	receipt	NOUN
ijtc-861	277	91	(	(	PUNCT
ijtc-861	277	92	y	y	NOUN
ijtc-861	277	93	)	)	PUNCT
ijtc-861	277	94	.	.	PUNCT
ijtc-861	278	1	so	so	ADV
ijtc-861	278	2	that	that	SCONJ
ijtc-861	278	3	the	the	DET
ijtc-861	278	4	third	third	ADJ
ijtc-861	278	5	hypothesis	hypothesis	NOUN
ijtc-861	278	6	(	(	PUNCT
ijtc-861	278	7	h3	h3	NOUN
ijtc-861	278	8	)	)	PUNCT
ijtc-861	278	9	can	can	AUX
ijtc-861	278	10	be	be	AUX
ijtc-861	278	11	proven	prove	VERB
ijtc-861	278	12	with	with	ADP
ijtc-861	278	13	ho	ho	PROPN
ijtc-861	278	14	being	be	AUX
ijtc-861	278	15	rejected	reject	VERB
ijtc-861	278	16	and	and	CCONJ
ijtc-861	278	17	ha	ha	INTJ
ijtc-861	278	18	is	be	AUX
ijtc-861	278	19	accepted	accept	VERB
ijtc-861	278	20	.	.	PUNCT
ijtc-861	279	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	279	2	the	the	DET
ijtc-861	279	3	effect	effect	NOUN
ijtc-861	279	4	of	of	ADP
ijtc-861	279	5	changes	change	NOUN
ijtc-861	279	6	in	in	ADP
ijtc-861	279	7	layers	layer	NOUN
ijtc-861	279	8	of	of	ADP
ijtc-861	279	9	taxable	taxable	ADJ
ijtc-861	279	10	income	income	NOUN
ijtc-861	279	11	article	article	NOUN
ijtc-861	279	12	17	17	NUM
ijtc-861	279	13	of	of	ADP
ijtc-861	279	14	the	the	DET
ijtc-861	279	15	law	law	NOUN
ijtc-861	279	16	on	on	ADP
ijtc-861	279	17	cost	cost	NOUN
ijtc-861	279	18	of	of	ADP
ijtc-861	279	19	goods	good	NOUN
ijtc-861	279	20	sold	sell	VERB
ijtc-861	279	21	,	,	PUNCT
ijtc-861	279	22	reporting	reporting	NOUN
ijtc-861	279	23	of	of	ADP
ijtc-861	279	24	individual	individual	ADJ
ijtc-861	279	25	tax	tax	NOUN
ijtc-861	279	26	returns	return	NOUN
ijtc-861	279	27	and	and	CCONJ
ijtc-861	279	28	taxpayer	taxpayer	NOUN
ijtc-861	279	29	awareness	awareness	NOUN
ijtc-861	279	30	of	of	ADP
ijtc-861	279	31	income	income	NOUN
ijtc-861	279	32	tax	tax	NOUN
ijtc-861	279	33	receipt	receipt	NOUN
ijtc-861	279	34	at	at	ADP
ijtc-861	279	35	the	the	DET
ijtc-861	279	36	pratama	pratama	NOUN
ijtc-861	279	37	sawah	sawah	NOUN
ijtc-861	279	38	besar	besar	PROPN
ijtc-861	279	39	one	one	NUM
ijtc-861	279	40	tax	tax	NOUN
ijtc-861	279	41	service	service	NOUN
ijtc-861	279	42	office	office	NOUN
ijtc-861	279	43	rulandari	rulandari	NOUN
ijtc-861	279	44	&	&	CCONJ
ijtc-861	279	45	rahmayani	rahmayani	PROPN
ijtc-861	279	46	429	429	NUM
ijtc-861	279	47	|	|	ADV
ijtc-861	279	48	ilomata	ilomata	PROPN
ijtc-861	279	49	international	international	ADJ
ijtc-861	279	50	journal	journal	NOUN
ijtc-861	279	51	of	of	ADP
ijtc-861	279	52	tax	tax	PROPN
ijtc-861	279	53	&	&	CCONJ
ijtc-861	279	54	accounting	account	VERB
ijtc-861	279	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	279	56	table	table	NOUN
ijtc-861	279	57	xix	xix	NOUN
ijtc-861	279	58	correlation	correlation	NOUN
ijtc-861	279	59	coefficient	coefficient	NOUN
ijtc-861	279	60	analysis	analysis	NOUN
ijtc-861	279	61	results	result	NOUN
ijtc-861	279	62	(	(	PUNCT
ijtc-861	279	63	r	r	NOUN
ijtc-861	279	64	)	)	PUNCT
ijtc-861	279	65	(	(	PUNCT
ijtc-861	279	66	partial	partial	ADJ
ijtc-861	279	67	)	)	PUNCT
ijtc-861	279	68	taxpayer	taxpayer	NOUN
ijtc-861	279	69	awareness	awareness	NOUN
ijtc-861	279	70	(	(	PUNCT
ijtc-861	279	71	x3	x3	PROPN
ijtc-861	279	72	)	)	PUNCT
ijtc-861	279	73	of	of	ADP
ijtc-861	279	74	income	income	NOUN
ijtc-861	279	75	tax	tax	NOUN
ijtc-861	279	76	receipt	receipt	NOUN
ijtc-861	279	77	(	(	PUNCT
ijtc-861	279	78	y	y	NOUN
ijtc-861	279	79	)	)	PUNCT
ijtc-861	279	80	correlations	correlation	VERB
ijtc-861	279	81	income	income	NOUN
ijtc-861	279	82	tax	tax	NOUN
ijtc-861	279	83	receipt	receipt	NOUN
ijtc-861	279	84	(	(	PUNCT
ijtc-861	279	85	y	y	NOUN
ijtc-861	279	86	)	)	PUNCT
ijtc-861	279	87	taxpayer	taxpayer	NOUN
ijtc-861	279	88	awareness	awareness	NOUN
ijtc-861	279	89	(	(	PUNCT
ijtc-861	279	90	x3	x3	ADJ
ijtc-861	279	91	)	)	PUNCT
ijtc-861	279	92	pearson	pearson	NOUN
ijtc-861	279	93	correlation	correlation	NOUN
ijtc-861	279	94	income	income	NOUN
ijtc-861	279	95	tax	tax	NOUN
ijtc-861	279	96	receipt	receipt	NOUN
ijtc-861	279	97	(	(	PUNCT
ijtc-861	279	98	y	y	NOUN
ijtc-861	279	99	)	)	PUNCT
ijtc-861	279	100	1.000	1.000	NUM
ijtc-861	279	101	.684	.684	NUM
ijtc-861	280	1	taxpayer	taxpayer	NOUN
ijtc-861	280	2	awareness	awareness	NOUN
ijtc-861	280	3	(	(	PUNCT
ijtc-861	280	4	x3	x3	ADJ
ijtc-861	280	5	)	)	PUNCT
ijtc-861	280	6	.684	.684	NUM
ijtc-861	281	1	1.000	1.000	NUM
ijtc-861	281	2	say	say	VERB
ijtc-861	281	3	.	.	PUNCT
ijtc-861	282	1	(	(	PUNCT
ijtc-861	282	2	1	1	NUM
ijtc-861	282	3	-	-	PUNCT
ijtc-861	282	4	tailed	tailed	ADJ
ijtc-861	282	5	)	)	PUNCT
ijtc-861	282	6	income	income	NOUN
ijtc-861	282	7	tax	tax	NOUN
ijtc-861	282	8	receipt	receipt	NOUN
ijtc-861	282	9	(	(	PUNCT
ijtc-861	282	10	y	y	NOUN
ijtc-861	282	11	)	)	PUNCT
ijtc-861	282	12	.	.	PUNCT
ijtc-861	283	1	.000	.000	NUM
ijtc-861	283	2	taxpayer	taxpayer	NOUN
ijtc-861	283	3	awareness	awareness	NOUN
ijtc-861	283	4	(	(	PUNCT
ijtc-861	283	5	x3	x3	ADJ
ijtc-861	283	6	)	)	PUNCT
ijtc-861	283	7	.000	.000	NUM
ijtc-861	283	8	.	.	PUNCT
ijtc-861	284	1	n	n	PRON
ijtc-861	284	2	income	income	NOUN
ijtc-861	284	3	tax	tax	NOUN
ijtc-861	284	4	receipt	receipt	NOUN
ijtc-861	284	5	(	(	PUNCT
ijtc-861	284	6	y	y	NOUN
ijtc-861	284	7	)	)	PUNCT
ijtc-861	284	8	145	145	NUM
ijtc-861	284	9	145	145	NUM
ijtc-861	284	10	taxpayer	taxpayer	NOUN
ijtc-861	284	11	awareness	awareness	NOUN
ijtc-861	284	12	(	(	PUNCT
ijtc-861	284	13	x3	x3	ADJ
ijtc-861	284	14	)	)	PUNCT
ijtc-861	284	15	145	145	NUM
ijtc-861	284	16	145	145	NUM
ijtc-861	284	17	source	source	NOUN
ijtc-861	284	18	:	:	PUNCT
ijtc-861	284	19	data	datum	NOUN
ijtc-861	284	20	processed	process	VERB
ijtc-861	284	21	with	with	ADP
ijtc-861	284	22	spss	spss	PROPN
ijtc-861	284	23	27	27	NUM
ijtc-861	284	24	,	,	PUNCT
ijtc-861	284	25	2023	2023	NUM
ijtc-861	284	26	based	base	VERB
ijtc-861	284	27	on	on	ADP
ijtc-861	284	28	table	table	NOUN
ijtc-861	284	29	xix	xix	PROPN
ijtc-861	284	30	,	,	PUNCT
ijtc-861	284	31	it	it	PRON
ijtc-861	284	32	can	can	AUX
ijtc-861	284	33	be	be	AUX
ijtc-861	284	34	seen	see	VERB
ijtc-861	284	35	that	that	SCONJ
ijtc-861	284	36	the	the	DET
ijtc-861	284	37	sig	sig	NOUN
ijtc-861	284	38	value	value	NOUN
ijtc-861	284	39	is	be	AUX
ijtc-861	284	40	0.000	0.000	NUM
ijtc-861	284	41	<	<	NOUN
ijtc-861	284	42	0.05	0.05	NUM
ijtc-861	284	43	and	and	CCONJ
ijtc-861	284	44	the	the	DET
ijtc-861	284	45	correlation	correlation	NOUN
ijtc-861	284	46	value	value	NOUN
ijtc-861	284	47	is	be	AUX
ijtc-861	284	48	0.684	0.684	NUM
ijtc-861	284	49	,	,	PUNCT
ijtc-861	284	50	which	which	PRON
ijtc-861	284	51	is	be	AUX
ijtc-861	284	52	included	include	VERB
ijtc-861	284	53	in	in	ADP
ijtc-861	284	54	the	the	DET
ijtc-861	284	55	coefficient	coefficient	NOUN
ijtc-861	284	56	interval	interval	NOUN
ijtc-861	284	57	0.600	0.600	NUM
ijtc-861	284	58	-	-	SYM
ijtc-861	284	59	0.799	0.799	NUM
ijtc-861	284	60	,	,	PUNCT
ijtc-861	284	61	so	so	SCONJ
ijtc-861	284	62	it	it	PRON
ijtc-861	284	63	can	can	AUX
ijtc-861	284	64	be	be	AUX
ijtc-861	284	65	concluded	conclude	VERB
ijtc-861	284	66	that	that	SCONJ
ijtc-861	284	67	there	there	PRON
ijtc-861	284	68	is	be	VERB
ijtc-861	284	69	a	a	DET
ijtc-861	284	70	correlation	correlation	NOUN
ijtc-861	284	71	between	between	ADP
ijtc-861	284	72	the	the	DET
ijtc-861	284	73	variable	variable	ADJ
ijtc-861	284	74	taxpayer	taxpayer	NOUN
ijtc-861	284	75	awareness	awareness	NOUN
ijtc-861	284	76	(	(	PUNCT
ijtc-861	284	77	x3	x3	ADJ
ijtc-861	284	78	)	)	PUNCT
ijtc-861	284	79	on	on	ADP
ijtc-861	284	80	income	income	NOUN
ijtc-861	284	81	tax	tax	NOUN
ijtc-861	284	82	receipts	receipt	NOUN
ijtc-861	284	83	(	(	PUNCT
ijtc-861	284	84	y	y	NOUN
ijtc-861	284	85	)	)	PUNCT
ijtc-861	284	86	and	and	CCONJ
ijtc-861	284	87	strong	strong	ADJ
ijtc-861	284	88	relationship	relationship	NOUN
ijtc-861	284	89	level	level	NOUN
ijtc-861	284	90	.	.	PUNCT
ijtc-861	285	1	table	table	NOUN
ijtc-861	285	2	xx	xx	PROPN
ijtc-861	285	3	.	.	PUNCT
ijtc-861	286	1	the	the	DET
ijtc-861	286	2	results	result	NOUN
ijtc-861	286	3	of	of	ADP
ijtc-861	286	4	the	the	DET
ijtc-861	286	5	coefficient	coefficient	NOUN
ijtc-861	286	6	of	of	ADP
ijtc-861	286	7	determination	determination	NOUN
ijtc-861	286	8	(	(	PUNCT
ijtc-861	286	9	r2	r2	PROPN
ijtc-861	286	10	)	)	PUNCT
ijtc-861	286	11	taxpayer	taxpayer	NOUN
ijtc-861	286	12	awareness	awareness	NOUN
ijtc-861	286	13	(	(	PUNCT
ijtc-861	286	14	x3	x3	PROPN
ijtc-861	286	15	)	)	PUNCT
ijtc-861	286	16	of	of	ADP
ijtc-861	286	17	income	income	NOUN
ijtc-861	286	18	tax	tax	NOUN
ijtc-861	286	19	receipt	receipt	NOUN
ijtc-861	286	20	(	(	PUNCT
ijtc-861	286	21	y	y	NOUN
ijtc-861	286	22	)	)	PUNCT
ijtc-861	286	23	model	model	NOUN
ijtc-861	286	24	summary	summary	NOUN
ijtc-861	286	25	model	model	NOUN
ijtc-861	286	26	r	r	PROPN
ijtc-861	286	27	r	r	NOUN
ijtc-861	286	28	square	square	ADJ
ijtc-861	286	29	adjusted	adjust	VERB
ijtc-861	286	30	r	r	NOUN
ijtc-861	286	31	square	square	ADJ
ijtc-861	286	32	std	std	NOUN
ijtc-861	286	33	.	.	PUNCT
ijtc-861	287	1	the	the	DET
ijtc-861	287	2	error	error	NOUN
ijtc-861	287	3	of	of	ADP
ijtc-861	287	4	the	the	DET
ijtc-861	287	5	estimate	estimate	NOUN
ijtc-861	287	6	1	1	NUM
ijtc-861	287	7	.684a	.684a	PROPN
ijtc-861	287	8	.494	.494	NUM
ijtc-861	287	9	.427	.427	NUM
ijtc-861	287	10	4.575	4.575	NUM
ijtc-861	287	11	a.	a.	NOUN
ijtc-861	287	12	predictors	predictor	NOUN
ijtc-861	287	13	:	:	PUNCT
ijtc-861	287	14	(	(	PUNCT
ijtc-861	287	15	constant	constant	ADJ
ijtc-861	287	16	)	)	PUNCT
ijtc-861	287	17	,	,	PUNCT
ijtc-861	287	18	taxpayer	taxpayer	NOUN
ijtc-861	287	19	awareness	awareness	NOUN
ijtc-861	287	20	(	(	PUNCT
ijtc-861	287	21	x3	x3	PROPN
ijtc-861	287	22	)	)	PUNCT
ijtc-861	287	23	b.	b.	PROPN
ijtc-861	288	1	dependent	dependent	ADJ
ijtc-861	288	2	variable	variable	NOUN
ijtc-861	288	3	:	:	PUNCT
ijtc-861	288	4	income	income	NOUN
ijtc-861	288	5	tax	tax	NOUN
ijtc-861	288	6	receipt	receipt	NOUN
ijtc-861	288	7	(	(	PUNCT
ijtc-861	288	8	y	y	NOUN
ijtc-861	288	9	)	)	PUNCT
ijtc-861	288	10	source	source	NOUN
ijtc-861	288	11	:	:	PUNCT
ijtc-861	288	12	data	datum	NOUN
ijtc-861	288	13	processed	process	VERB
ijtc-861	288	14	with	with	ADP
ijtc-861	288	15	spss	spss	PROPN
ijtc-861	288	16	27	27	NUM
ijtc-861	288	17	,	,	PUNCT
ijtc-861	288	18	2023	2023	NUM
ijtc-861	288	19	based	base	VERB
ijtc-861	288	20	on	on	ADP
ijtc-861	288	21	table	table	NOUN
ijtc-861	288	22	xx	xx	NUM
ijtc-861	288	23	,	,	PUNCT
ijtc-861	288	24	it	it	PRON
ijtc-861	288	25	can	can	AUX
ijtc-861	288	26	be	be	AUX
ijtc-861	288	27	seen	see	VERB
ijtc-861	288	28	that	that	SCONJ
ijtc-861	288	29	the	the	DET
ijtc-861	288	30	r	r	NOUN
ijtc-861	288	31	square	square	ADJ
ijtc-861	288	32	value	value	NOUN
ijtc-861	288	33	is	be	AUX
ijtc-861	288	34	0.494	0.494	NUM
ijtc-861	288	35	,	,	PUNCT
ijtc-861	288	36	meaning	mean	VERB
ijtc-861	288	37	that	that	SCONJ
ijtc-861	288	38	the	the	DET
ijtc-861	288	39	effect	effect	NOUN
ijtc-861	288	40	of	of	ADP
ijtc-861	288	41	the	the	DET
ijtc-861	288	42	taxpayer	taxpayer	NOUN
ijtc-861	288	43	awareness	awareness	NOUN
ijtc-861	288	44	variable	variable	NOUN
ijtc-861	288	45	(	(	PUNCT
ijtc-861	288	46	x3	x3	ADJ
ijtc-861	288	47	)	)	PUNCT
ijtc-861	288	48	on	on	ADP
ijtc-861	288	49	income	income	NOUN
ijtc-861	288	50	tax	tax	NOUN
ijtc-861	288	51	receipts	receipt	NOUN
ijtc-861	288	52	(	(	PUNCT
ijtc-861	288	53	y	y	NOUN
ijtc-861	288	54	)	)	PUNCT
ijtc-861	288	55	is	be	AUX
ijtc-861	288	56	0.494	0.494	NUM
ijtc-861	288	57	x	x	SYM
ijtc-861	288	58	100	100	NUM
ijtc-861	288	59	%	%	NOUN
ijtc-861	288	60	=	=	NOUN
ijtc-861	288	61	49.4	49.4	NUM
ijtc-861	288	62	%	%	NOUN
ijtc-861	288	63	.	.	PUNCT
ijtc-861	289	1	while	while	SCONJ
ijtc-861	289	2	the	the	DET
ijtc-861	289	3	remaining	remain	VERB
ijtc-861	289	4	50.6	50.6	NUM
ijtc-861	289	5	%	%	NOUN
ijtc-861	289	6	is	be	AUX
ijtc-861	289	7	influenced	influence	VERB
ijtc-861	289	8	by	by	ADP
ijtc-861	289	9	other	other	ADJ
ijtc-861	289	10	variables	variable	NOUN
ijtc-861	289	11	not	not	PART
ijtc-861	289	12	examined	examine	VERB
ijtc-861	289	13	in	in	ADP
ijtc-861	289	14	this	this	DET
ijtc-861	289	15	study	study	NOUN
ijtc-861	289	16	.	.	PUNCT
ijtc-861	290	1	b.	b.	PROPN
ijtc-861	291	1	fourth	fourth	PROPN
ijtc-861	291	2	hypothesis	hypothesis	NOUN
ijtc-861	291	3	test	test	NOUN
ijtc-861	291	4	the	the	DET
ijtc-861	291	5	fourth	fourth	ADJ
ijtc-861	291	6	hypothesis	hypothesis	NOUN
ijtc-861	291	7	states	state	VERB
ijtc-861	291	8	that	that	SCONJ
ijtc-861	291	9	there	there	PRON
ijtc-861	291	10	is	be	VERB
ijtc-861	291	11	a	a	DET
ijtc-861	291	12	positive	positive	ADJ
ijtc-861	291	13	and	and	CCONJ
ijtc-861	291	14	significant	significant	ADJ
ijtc-861	291	15	effect	effect	NOUN
ijtc-861	291	16	between	between	ADP
ijtc-861	291	17	changes	change	NOUN
ijtc-861	291	18	in	in	ADP
ijtc-861	291	19	the	the	DET
ijtc-861	291	20	taxable	taxable	ADJ
ijtc-861	291	21	income	income	NOUN
ijtc-861	291	22	layer	layer	NOUN
ijtc-861	291	23	of	of	ADP
ijtc-861	291	24	article	article	NOUN
ijtc-861	291	25	17	17	NUM
ijtc-861	291	26	of	of	ADP
ijtc-861	291	27	the	the	DET
ijtc-861	291	28	hpp	hpp	PROPN
ijtc-861	291	29	law	law	PROPN
ijtc-861	291	30	,	,	PUNCT
ijtc-861	291	31	individual	individual	ADJ
ijtc-861	291	32	spt	spt	NOUN
ijtc-861	291	33	reporting	reporting	NOUN
ijtc-861	291	34	,	,	PUNCT
ijtc-861	291	35	and	and	CCONJ
ijtc-861	291	36	awareness	awareness	NOUN
ijtc-861	291	37	of	of	ADP
ijtc-861	291	38	taxpayers	taxpayer	NOUN
ijtc-861	291	39	on	on	ADP
ijtc-861	291	40	income	income	NOUN
ijtc-861	291	41	tax	tax	NOUN
ijtc-861	291	42	receipts	receipt	NOUN
ijtc-861	291	43	at	at	ADP
ijtc-861	291	44	kpp	kpp	PROPN
ijtc-861	291	45	pratama	pratama	NOUN
ijtc-861	291	46	sawah	sawah	NOUN
ijtc-861	291	47	besar	besar	PROPN
ijtc-861	291	48	one	one	NUM
ijtc-861	291	49	.	.	PUNCT
ijtc-861	292	1	the	the	DET
ijtc-861	292	2	fourth	fourth	ADJ
ijtc-861	292	3	hypothesis	hypothesis	NOUN
ijtc-861	292	4	test	test	NOUN
ijtc-861	292	5	uses	use	VERB
ijtc-861	292	6	multiple	multiple	ADJ
ijtc-861	292	7	regression	regression	NOUN
ijtc-861	292	8	analysis	analysis	NOUN
ijtc-861	292	9	obtained	obtain	VERB
ijtc-861	292	10	with	with	ADP
ijtc-861	292	11	the	the	DET
ijtc-861	292	12	spss	spss	PROPN
ijtc-861	292	13	27	27	NUM
ijtc-861	292	14	software	software	NOUN
ijtc-861	292	15	program	program	NOUN
ijtc-861	292	16	which	which	PRON
ijtc-861	292	17	can	can	AUX
ijtc-861	292	18	be	be	AUX
ijtc-861	292	19	seen	see	VERB
ijtc-861	292	20	in	in	ADP
ijtc-861	292	21	the	the	DET
ijtc-861	292	22	following	follow	VERB
ijtc-861	292	23	table	table	NOUN
ijtc-861	292	24	:	:	PUNCT
ijtc-861	292	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	292	26	the	the	DET
ijtc-861	292	27	effect	effect	NOUN
ijtc-861	292	28	of	of	ADP
ijtc-861	292	29	changes	change	NOUN
ijtc-861	292	30	in	in	ADP
ijtc-861	292	31	layers	layer	NOUN
ijtc-861	292	32	of	of	ADP
ijtc-861	292	33	taxable	taxable	ADJ
ijtc-861	292	34	income	income	NOUN
ijtc-861	292	35	article	article	NOUN
ijtc-861	292	36	17	17	NUM
ijtc-861	292	37	of	of	ADP
ijtc-861	292	38	the	the	DET
ijtc-861	292	39	law	law	NOUN
ijtc-861	292	40	on	on	ADP
ijtc-861	292	41	cost	cost	NOUN
ijtc-861	292	42	of	of	ADP
ijtc-861	292	43	goods	good	NOUN
ijtc-861	292	44	sold	sell	VERB
ijtc-861	292	45	,	,	PUNCT
ijtc-861	292	46	reporting	reporting	NOUN
ijtc-861	292	47	of	of	ADP
ijtc-861	292	48	individual	individual	ADJ
ijtc-861	292	49	tax	tax	NOUN
ijtc-861	292	50	returns	return	NOUN
ijtc-861	292	51	and	and	CCONJ
ijtc-861	292	52	taxpayer	taxpayer	NOUN
ijtc-861	292	53	awareness	awareness	NOUN
ijtc-861	292	54	of	of	ADP
ijtc-861	292	55	income	income	NOUN
ijtc-861	292	56	tax	tax	NOUN
ijtc-861	292	57	receipt	receipt	NOUN
ijtc-861	292	58	at	at	ADP
ijtc-861	292	59	the	the	DET
ijtc-861	292	60	pratama	pratama	NOUN
ijtc-861	292	61	sawah	sawah	NOUN
ijtc-861	292	62	besar	besar	PROPN
ijtc-861	292	63	one	one	NUM
ijtc-861	292	64	tax	tax	NOUN
ijtc-861	292	65	service	service	NOUN
ijtc-861	292	66	office	office	NOUN
ijtc-861	292	67	rulandari	rulandari	NOUN
ijtc-861	292	68	&	&	CCONJ
ijtc-861	292	69	rahmayani	rahmayani	PROPN
ijtc-861	292	70	430	430	NUM
ijtc-861	292	71	|	|	ADV
ijtc-861	292	72	ilomata	ilomata	PROPN
ijtc-861	292	73	international	international	ADJ
ijtc-861	292	74	journal	journal	NOUN
ijtc-861	292	75	of	of	ADP
ijtc-861	292	76	tax	tax	PROPN
ijtc-861	292	77	&	&	CCONJ
ijtc-861	292	78	accounting	account	VERB
ijtc-861	292	79	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	292	80	table	table	NOUN
ijtc-861	292	81	xxi	xxi	PROPN
ijtc-861	292	82	.	.	PUNCT
ijtc-861	293	1	multiple	multiple	ADJ
ijtc-861	293	2	linear	linear	PROPN
ijtc-861	293	3	regression	regression	NOUN
ijtc-861	293	4	results	result	VERB
ijtc-861	293	5	changes	change	NOUN
ijtc-861	293	6	in	in	ADP
ijtc-861	293	7	layers	layer	NOUN
ijtc-861	293	8	of	of	ADP
ijtc-861	293	9	taxable	taxable	ADJ
ijtc-861	293	10	income	income	NOUN
ijtc-861	293	11	article	article	NOUN
ijtc-861	293	12	17	17	NUM
ijtc-861	293	13	hpp	hpp	PROPN
ijtc-861	293	14	law	law	PROPN
ijtc-861	293	15	(	(	PUNCT
ijtc-861	293	16	x1	x1	PROPN
ijtc-861	293	17	)	)	PUNCT
ijtc-861	293	18	,	,	PUNCT
ijtc-861	293	19	individual	individual	ADJ
ijtc-861	293	20	spt	spt	NOUN
ijtc-861	293	21	reporting	reporting	NOUN
ijtc-861	293	22	(	(	PUNCT
ijtc-861	293	23	x2	x2	ADJ
ijtc-861	293	24	)	)	PUNCT
ijtc-861	293	25	and	and	CCONJ
ijtc-861	293	26	taxpayer	taxpayer	NOUN
ijtc-861	293	27	awareness	awareness	NOUN
ijtc-861	293	28	(	(	PUNCT
ijtc-861	293	29	x3	x3	PROPN
ijtc-861	293	30	)	)	PUNCT
ijtc-861	293	31	of	of	ADP
ijtc-861	293	32	income	income	NOUN
ijtc-861	293	33	tax	tax	NOUN
ijtc-861	293	34	receipts	receipt	NOUN
ijtc-861	293	35	(	(	PUNCT
ijtc-861	293	36	y	y	NOUN
ijtc-861	293	37	)	)	PUNCT
ijtc-861	293	38	coefficients	coefficient	NOUN
ijtc-861	293	39	model	model	NOUN
ijtc-861	293	40	unstandardized	unstandardized	ADJ
ijtc-861	293	41	coefficients	coefficient	NOUN
ijtc-861	293	42	standardized	standardize	VERB
ijtc-861	293	43	coefficients	coefficient	NOUN
ijtc-861	293	44	t	t	PROPN
ijtc-861	293	45	say	say	VERB
ijtc-861	293	46	.	.	PUNCT
ijtc-861	294	1	b	b	X
ijtc-861	294	2	std	std	NOUN
ijtc-861	294	3	.	.	NOUN
ijtc-861	294	4	error	error	NOUN
ijtc-861	294	5	beta	beta	NOUN
ijtc-861	294	6	1	1	NUM
ijtc-861	294	7	(	(	PUNCT
ijtc-861	294	8	constant	constant	ADJ
ijtc-861	294	9	)	)	PUNCT
ijtc-861	294	10	7.345	7.345	NUM
ijtc-861	294	11	3.343	3.343	NUM
ijtc-861	294	12	2.197	2.197	NUM
ijtc-861	294	13	.030	.030	NUM
ijtc-861	294	14	changes	change	NOUN
ijtc-861	294	15	to	to	ADP
ijtc-861	294	16	the	the	DET
ijtc-861	294	17	pkp	pkp	PROPN
ijtc-861	294	18	layer	layer	NOUN
ijtc-861	294	19	article	article	NOUN
ijtc-861	294	20	17	17	NUM
ijtc-861	294	21	of	of	ADP
ijtc-861	294	22	the	the	DET
ijtc-861	294	23	hpp	hpp	PROPN
ijtc-861	294	24	law	law	PROPN
ijtc-861	294	25	(	(	PUNCT
ijtc-861	294	26	x1	x1	PROPN
ijtc-861	294	27	)	)	PUNCT
ijtc-861	294	28	.171	.171	NUM
ijtc-861	294	29	.029	.029	NUM
ijtc-861	294	30	.201	.201	NUM
ijtc-861	294	31	5.955	5.955	NUM
ijtc-861	294	32	.000	.000	NUM
ijtc-861	294	33	individual	individual	ADJ
ijtc-861	294	34	spt	spt	NOUN
ijtc-861	294	35	reporting	reporting	NOUN
ijtc-861	294	36	(	(	PUNCT
ijtc-861	294	37	x2	x2	PROPN
ijtc-861	294	38	)	)	PUNCT
ijtc-861	294	39	.610	.610	NUM
ijtc-861	294	40	.026	.026	NUM
ijtc-861	294	41	.812	.812	NUM
ijtc-861	295	1	23.858	23.858	NUM
ijtc-861	295	2	.000	.000	NUM
ijtc-861	295	3	taxpayer	taxpayer	NOUN
ijtc-861	295	4	awareness	awareness	NOUN
ijtc-861	295	5	(	(	PUNCT
ijtc-861	295	6	x3	x3	PROPN
ijtc-861	295	7	)	)	PUNCT
ijtc-861	295	8	.176	.176	NUM
ijtc-861	295	9	.050	.050	NUM
ijtc-861	295	10	.144	.144	NUM
ijtc-861	295	11	3.514	3.514	NUM
ijtc-861	295	12	.000	.000	NUM
ijtc-861	295	13	a.	a.	NOUN
ijtc-861	295	14	dependent	dependent	ADJ
ijtc-861	295	15	variable	variable	NOUN
ijtc-861	295	16	:	:	PUNCT
ijtc-861	295	17	income	income	NOUN
ijtc-861	295	18	tax	tax	NOUN
ijtc-861	295	19	receipt	receipt	NOUN
ijtc-861	295	20	(	(	PUNCT
ijtc-861	295	21	y	y	NOUN
ijtc-861	295	22	)	)	PUNCT
ijtc-861	295	23	source	source	NOUN
ijtc-861	295	24	:	:	PUNCT
ijtc-861	295	25	data	datum	NOUN
ijtc-861	295	26	processed	process	VERB
ijtc-861	295	27	with	with	ADP
ijtc-861	295	28	spss	spss	PROPN
ijtc-861	295	29	27	27	NUM
ijtc-861	295	30	,	,	PUNCT
ijtc-861	295	31	2023	2023	NUM
ijtc-861	295	32	based	base	VERB
ijtc-861	295	33	on	on	ADP
ijtc-861	295	34	table	table	NOUN
ijtc-861	295	35	xxi	xxi	PROPN
ijtc-861	295	36	,	,	PUNCT
ijtc-861	295	37	it	it	PRON
ijtc-861	295	38	is	be	AUX
ijtc-861	295	39	known	know	VERB
ijtc-861	295	40	that	that	SCONJ
ijtc-861	295	41	the	the	DET
ijtc-861	295	42	constant	constant	ADJ
ijtc-861	295	43	value	value	NOUN
ijtc-861	295	44	is	be	AUX
ijtc-861	295	45	7.345	7.345	NUM
ijtc-861	295	46	.	.	PUNCT
ijtc-861	296	1	the	the	DET
ijtc-861	296	2	value	value	NOUN
ijtc-861	296	3	of	of	ADP
ijtc-861	296	4	the	the	DET
ijtc-861	296	5	regression	regression	NOUN
ijtc-861	296	6	coefficient	coefficient	NOUN
ijtc-861	296	7	on	on	ADP
ijtc-861	296	8	the	the	DET
ijtc-861	296	9	variable	variable	ADJ
ijtc-861	296	10	layer	layer	NOUN
ijtc-861	296	11	of	of	ADP
ijtc-861	296	12	change	change	NOUN
ijtc-861	296	13	of	of	ADP
ijtc-861	296	14	taxable	taxable	ADJ
ijtc-861	296	15	income	income	NOUN
ijtc-861	296	16	article	article	NOUN
ijtc-861	296	17	17	17	NUM
ijtc-861	296	18	of	of	ADP
ijtc-861	296	19	the	the	DET
ijtc-861	296	20	hpp	hpp	PROPN
ijtc-861	296	21	law	law	NOUN
ijtc-861	296	22	is	be	AUX
ijtc-861	296	23	0.171	0.171	NUM
ijtc-861	296	24	has	have	VERB
ijtc-861	296	25	a	a	DET
ijtc-861	296	26	positive	positive	ADJ
ijtc-861	296	27	effect	effect	NOUN
ijtc-861	296	28	on	on	ADP
ijtc-861	296	29	income	income	NOUN
ijtc-861	296	30	tax	tax	NOUN
ijtc-861	296	31	receipts	receipt	NOUN
ijtc-861	296	32	.	.	PUNCT
ijtc-861	297	1	the	the	DET
ijtc-861	297	2	regression	regression	NOUN
ijtc-861	297	3	coefficient	coefficient	NOUN
ijtc-861	297	4	value	value	NOUN
ijtc-861	297	5	on	on	ADP
ijtc-861	297	6	the	the	DET
ijtc-861	297	7	individual	individual	ADJ
ijtc-861	297	8	spt	spt	NOUN
ijtc-861	297	9	reporting	reporting	NOUN
ijtc-861	297	10	variable	variable	NOUN
ijtc-861	297	11	is	be	AUX
ijtc-861	297	12	0.610	0.610	NUM
ijtc-861	297	13	which	which	PRON
ijtc-861	297	14	has	have	VERB
ijtc-861	297	15	a	a	DET
ijtc-861	297	16	positive	positive	ADJ
ijtc-861	297	17	effect	effect	NOUN
ijtc-861	297	18	on	on	ADP
ijtc-861	297	19	income	income	NOUN
ijtc-861	297	20	tax	tax	NOUN
ijtc-861	297	21	receipts	receipt	NOUN
ijtc-861	297	22	and	and	CCONJ
ijtc-861	297	23	the	the	DET
ijtc-861	297	24	regression	regression	NOUN
ijtc-861	297	25	coefficient	coefficient	NOUN
ijtc-861	297	26	value	value	NOUN
ijtc-861	297	27	on	on	ADP
ijtc-861	297	28	the	the	DET
ijtc-861	297	29	taxpayer	taxpayer	NOUN
ijtc-861	297	30	awareness	awareness	NOUN
ijtc-861	297	31	variable	variable	NOUN
ijtc-861	297	32	is	be	AUX
ijtc-861	297	33	0.176	0.176	NUM
ijtc-861	297	34	which	which	PRON
ijtc-861	297	35	has	have	VERB
ijtc-861	297	36	a	a	DET
ijtc-861	297	37	positive	positive	ADJ
ijtc-861	297	38	effect	effect	NOUN
ijtc-861	297	39	on	on	ADP
ijtc-861	297	40	income	income	NOUN
ijtc-861	297	41	tax	tax	NOUN
ijtc-861	297	42	receipts	receipt	NOUN
ijtc-861	297	43	.	.	PUNCT
ijtc-861	298	1	can	can	AUX
ijtc-861	298	2	be	be	AUX
ijtc-861	298	3	arranged	arrange	VERB
ijtc-861	298	4	as	as	ADP
ijtc-861	298	5	a	a	DET
ijtc-861	298	6	multiple	multiple	ADJ
ijtc-861	298	7	regression	regression	NOUN
ijtc-861	298	8	equation	equation	NOUN
ijtc-861	298	9	as	as	ADP
ijtc-861	298	10	follows𝑌	follows𝑌	NOUN
ijtc-861	298	11	=	=	PUNCT
ijtc-861	298	12	𝛼	𝛼	PROPN
ijtc-861	298	13	+	+	ADJ
ijtc-861	298	14	𝑏1𝑋1	𝑏1𝑋1	PROPN
ijtc-861	298	15	+	+	CCONJ
ijtc-861	298	16	𝑏2𝑋2	𝑏2𝑋2	PROPN
ijtc-861	298	17	+	+	CCONJ
ijtc-861	298	18	𝑏3𝑋3	𝑏3𝑋3	PROPN
ijtc-861	298	19	𝑌	𝑌	PROPN
ijtc-861	298	20	=	=	PUNCT
ijtc-861	298	21	7,345	7,345	NUM
ijtc-861	298	22	+	+	CCONJ
ijtc-861	298	23	0,171𝑋1	0,171𝑋1	NOUN
ijtc-861	298	24	+	+	CCONJ
ijtc-861	298	25	0,610𝑋2	0,610𝑋2	NUM
ijtc-861	298	26	+	+	CCONJ
ijtc-861	298	27	0,176𝑋3	0,176𝑋3	NOUN
ijtc-861	299	1	the	the	DET
ijtc-861	299	2	regression	regression	NOUN
ijtc-861	299	3	equation	equation	NOUN
ijtc-861	299	4	above	above	ADV
ijtc-861	299	5	has	have	VERB
ijtc-861	299	6	the	the	DET
ijtc-861	299	7	following	follow	VERB
ijtc-861	299	8	meaning	meaning	NOUN
ijtc-861	299	9	:	:	PUNCT
ijtc-861	299	10	1	1	X
ijtc-861	299	11	)	)	PUNCT
ijtc-861	299	12	the	the	DET
ijtc-861	299	13	α	α	PROPN
ijtc-861	299	14	value	value	NOUN
ijtc-861	299	15	of	of	ADP
ijtc-861	299	16	7.345	7.345	NUM
ijtc-861	299	17	is	be	AUX
ijtc-861	299	18	a	a	DET
ijtc-861	299	19	constant	constant	ADJ
ijtc-861	299	20	which	which	PRON
ijtc-861	299	21	means	mean	VERB
ijtc-861	299	22	that	that	SCONJ
ijtc-861	299	23	if	if	SCONJ
ijtc-861	299	24	the	the	DET
ijtc-861	299	25	variable	variable	ADJ
ijtc-861	299	26	changes	change	VERB
ijtc-861	299	27	in	in	ADP
ijtc-861	299	28	layers	layer	NOUN
ijtc-861	299	29	of	of	ADP
ijtc-861	299	30	taxable	taxable	ADJ
ijtc-861	299	31	income	income	NOUN
ijtc-861	299	32	article	article	NOUN
ijtc-861	299	33	17	17	NUM
ijtc-861	299	34	of	of	ADP
ijtc-861	299	35	the	the	DET
ijtc-861	299	36	hpp	hpp	PROPN
ijtc-861	299	37	law	law	PROPN
ijtc-861	299	38	(	(	PUNCT
ijtc-861	299	39	x1	x1	PROPN
ijtc-861	299	40	)	)	PUNCT
ijtc-861	299	41	,	,	PUNCT
ijtc-861	299	42	individual	individual	ADJ
ijtc-861	299	43	spt	spt	NOUN
ijtc-861	299	44	reporting	reporting	NOUN
ijtc-861	299	45	(	(	PUNCT
ijtc-861	299	46	x2	x2	ADJ
ijtc-861	299	47	)	)	PUNCT
ijtc-861	299	48	and	and	CCONJ
ijtc-861	299	49	taxpayer	taxpayer	NOUN
ijtc-861	299	50	awareness	awareness	NOUN
ijtc-861	299	51	(	(	PUNCT
ijtc-861	299	52	x3	x3	PROPN
ijtc-861	299	53	)	)	PUNCT
ijtc-861	299	54	does	do	AUX
ijtc-861	299	55	not	not	PART
ijtc-861	299	56	exist	exist	VERB
ijtc-861	299	57	,	,	PUNCT
ijtc-861	299	58	the	the	DET
ijtc-861	299	59	income	income	NOUN
ijtc-861	299	60	tax	tax	NOUN
ijtc-861	299	61	revenue	revenue	NOUN
ijtc-861	299	62	variable	variable	NOUN
ijtc-861	299	63	(	(	PUNCT
ijtc-861	299	64	y	y	NOUN
ijtc-861	299	65	)	)	PUNCT
ijtc-861	299	66	will	will	AUX
ijtc-861	299	67	not	not	PART
ijtc-861	299	68	change	change	VERB
ijtc-861	299	69	.	.	PUNCT
ijtc-861	300	1	2	2	X
ijtc-861	300	2	)	)	PUNCT
ijtc-861	300	3	b1	b1	NOUN
ijtc-861	300	4	(	(	PUNCT
ijtc-861	300	5	the	the	DET
ijtc-861	300	6	value	value	NOUN
ijtc-861	300	7	of	of	ADP
ijtc-861	300	8	the	the	DET
ijtc-861	300	9	regression	regression	NOUN
ijtc-861	300	10	coefficient	coefficient	NOUN
ijtc-861	300	11	x1	x1	PROPN
ijtc-861	300	12	)	)	PUNCT
ijtc-861	300	13	of	of	ADP
ijtc-861	300	14	0.171	0.171	NUM
ijtc-861	300	15	indicates	indicate	VERB
ijtc-861	300	16	that	that	SCONJ
ijtc-861	300	17	the	the	DET
ijtc-861	300	18	variable	variable	ADJ
ijtc-861	300	19	changes	change	NOUN
ijtc-861	300	20	in	in	ADP
ijtc-861	300	21	layers	layer	NOUN
ijtc-861	300	22	of	of	ADP
ijtc-861	300	23	taxable	taxable	ADJ
ijtc-861	300	24	income	income	NOUN
ijtc-861	300	25	article	article	NOUN
ijtc-861	300	26	17	17	NUM
ijtc-861	300	27	of	of	ADP
ijtc-861	300	28	the	the	DET
ijtc-861	300	29	hpp	hpp	PROPN
ijtc-861	300	30	law	law	PROPN
ijtc-861	300	31	(	(	PUNCT
ijtc-861	300	32	x1	x1	PROPN
ijtc-861	300	33	)	)	PUNCT
ijtc-861	300	34	has	have	VERB
ijtc-861	300	35	a	a	DET
ijtc-861	300	36	positive	positive	ADJ
ijtc-861	300	37	influence	influence	NOUN
ijtc-861	300	38	on	on	ADP
ijtc-861	300	39	income	income	NOUN
ijtc-861	300	40	tax	tax	NOUN
ijtc-861	300	41	receipts	receipt	NOUN
ijtc-861	300	42	(	(	PUNCT
ijtc-861	300	43	y	y	NOUN
ijtc-861	300	44	)	)	PUNCT
ijtc-861	300	45	,	,	PUNCT
ijtc-861	300	46	which	which	PRON
ijtc-861	300	47	means	mean	VERB
ijtc-861	300	48	that	that	SCONJ
ijtc-861	300	49	each	each	DET
ijtc-861	300	50	addition	addition	NOUN
ijtc-861	300	51	of	of	ADP
ijtc-861	300	52	one	one	NUM
ijtc-861	300	53	unit	unit	NOUN
ijtc-861	300	54	variable	variable	ADJ
ijtc-861	300	55	changes	change	VERB
ijtc-861	300	56	layer	layer	NOUN
ijtc-861	300	57	of	of	ADP
ijtc-861	300	58	taxable	taxable	ADJ
ijtc-861	300	59	income	income	NOUN
ijtc-861	300	60	article	article	NOUN
ijtc-861	300	61	17	17	NUM
ijtc-861	300	62	of	of	ADP
ijtc-861	300	63	the	the	DET
ijtc-861	300	64	hpp	hpp	PROPN
ijtc-861	300	65	law	law	PROPN
ijtc-861	300	66	(	(	PUNCT
ijtc-861	300	67	x1	x1	PROPN
ijtc-861	300	68	)	)	PUNCT
ijtc-861	300	69	will	will	AUX
ijtc-861	300	70	cause	cause	VERB
ijtc-861	300	71	an	an	DET
ijtc-861	300	72	increase	increase	NOUN
ijtc-861	300	73	of	of	ADP
ijtc-861	300	74	0.171	0.171	NUM
ijtc-861	300	75	in	in	ADP
ijtc-861	300	76	income	income	NOUN
ijtc-861	300	77	tax	tax	NOUN
ijtc-861	300	78	revenue	revenue	NOUN
ijtc-861	300	79	(	(	PUNCT
ijtc-861	300	80	y	y	NOUN
ijtc-861	300	81	)	)	PUNCT
ijtc-861	300	82	,	,	PUNCT
ijtc-861	300	83	assuming	assume	VERB
ijtc-861	300	84	that	that	SCONJ
ijtc-861	300	85	other	other	ADJ
ijtc-861	300	86	variables	variable	NOUN
ijtc-861	300	87	not	not	PART
ijtc-861	300	88	examined	examine	VERB
ijtc-861	300	89	in	in	ADP
ijtc-861	300	90	this	this	DET
ijtc-861	300	91	study	study	NOUN
ijtc-861	300	92	remain	remain	VERB
ijtc-861	300	93	constant	constant	ADJ
ijtc-861	300	94	.	.	PUNCT
ijtc-861	301	1	3	3	X
ijtc-861	301	2	)	)	PUNCT
ijtc-861	301	3	b2	b2	NOUN
ijtc-861	301	4	(	(	PUNCT
ijtc-861	301	5	the	the	DET
ijtc-861	301	6	value	value	NOUN
ijtc-861	301	7	of	of	ADP
ijtc-861	301	8	the	the	DET
ijtc-861	301	9	regression	regression	NOUN
ijtc-861	301	10	coefficient	coefficient	NOUN
ijtc-861	301	11	x2	x2	PROPN
ijtc-861	301	12	)	)	PUNCT
ijtc-861	301	13	of	of	ADP
ijtc-861	301	14	0.610	0.610	NUM
ijtc-861	301	15	indicates	indicate	VERB
ijtc-861	301	16	that	that	SCONJ
ijtc-861	301	17	the	the	DET
ijtc-861	301	18	variable	variable	ADJ
ijtc-861	301	19	individual	individual	ADJ
ijtc-861	301	20	spt	spt	NOUN
ijtc-861	301	21	reporting	reporting	NOUN
ijtc-861	301	22	(	(	PUNCT
ijtc-861	301	23	x2	x2	ADJ
ijtc-861	301	24	)	)	PUNCT
ijtc-861	301	25	has	have	VERB
ijtc-861	301	26	a	a	DET
ijtc-861	301	27	positive	positive	ADJ
ijtc-861	301	28	influence	influence	NOUN
ijtc-861	301	29	on	on	ADP
ijtc-861	301	30	income	income	NOUN
ijtc-861	301	31	tax	tax	NOUN
ijtc-861	301	32	receipts	receipt	NOUN
ijtc-861	301	33	(	(	PUNCT
ijtc-861	301	34	y	y	NOUN
ijtc-861	301	35	)	)	PUNCT
ijtc-861	301	36	,	,	PUNCT
ijtc-861	301	37	which	which	PRON
ijtc-861	301	38	means	mean	VERB
ijtc-861	301	39	that	that	SCONJ
ijtc-861	301	40	each	each	DET
ijtc-861	301	41	addition	addition	NOUN
ijtc-861	301	42	of	of	ADP
ijtc-861	301	43	one	one	NUM
ijtc-861	301	44	unit	unit	NOUN
ijtc-861	301	45	variable	variable	NOUN
ijtc-861	301	46	of	of	ADP
ijtc-861	301	47	individual	individual	ADJ
ijtc-861	301	48	spt	spt	NOUN
ijtc-861	301	49	reporting	reporting	NOUN
ijtc-861	301	50	(	(	PUNCT
ijtc-861	301	51	x2	x2	ADJ
ijtc-861	301	52	)	)	PUNCT
ijtc-861	301	53	will	will	AUX
ijtc-861	301	54	cause	cause	VERB
ijtc-861	301	55	an	an	DET
ijtc-861	301	56	increase	increase	NOUN
ijtc-861	301	57	of	of	ADP
ijtc-861	301	58	0.610	0.610	NUM
ijtc-861	301	59	in	in	ADP
ijtc-861	301	60	income	income	NOUN
ijtc-861	301	61	tax	tax	NOUN
ijtc-861	301	62	revenue	revenue	NOUN
ijtc-861	301	63	(	(	PUNCT
ijtc-861	301	64	y	y	NOUN
ijtc-861	301	65	)	)	PUNCT
ijtc-861	301	66	,	,	PUNCT
ijtc-861	301	67	assuming	assume	VERB
ijtc-861	301	68	that	that	SCONJ
ijtc-861	301	69	other	other	ADJ
ijtc-861	301	70	variables	variable	NOUN
ijtc-861	301	71	not	not	PART
ijtc-861	301	72	examined	examine	VERB
ijtc-861	301	73	in	in	ADP
ijtc-861	301	74	this	this	DET
ijtc-861	301	75	study	study	NOUN
ijtc-861	301	76	remain	remain	VERB
ijtc-861	301	77	constant	constant	ADJ
ijtc-861	301	78	.	.	PUNCT
ijtc-861	302	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	302	2	the	the	DET
ijtc-861	302	3	effect	effect	NOUN
ijtc-861	302	4	of	of	ADP
ijtc-861	302	5	changes	change	NOUN
ijtc-861	302	6	in	in	ADP
ijtc-861	302	7	layers	layer	NOUN
ijtc-861	302	8	of	of	ADP
ijtc-861	302	9	taxable	taxable	ADJ
ijtc-861	302	10	income	income	NOUN
ijtc-861	302	11	article	article	NOUN
ijtc-861	302	12	17	17	NUM
ijtc-861	302	13	of	of	ADP
ijtc-861	302	14	the	the	DET
ijtc-861	302	15	law	law	NOUN
ijtc-861	302	16	on	on	ADP
ijtc-861	302	17	cost	cost	NOUN
ijtc-861	302	18	of	of	ADP
ijtc-861	302	19	goods	good	NOUN
ijtc-861	302	20	sold	sell	VERB
ijtc-861	302	21	,	,	PUNCT
ijtc-861	302	22	reporting	reporting	NOUN
ijtc-861	302	23	of	of	ADP
ijtc-861	302	24	individual	individual	ADJ
ijtc-861	302	25	tax	tax	NOUN
ijtc-861	302	26	returns	return	NOUN
ijtc-861	302	27	and	and	CCONJ
ijtc-861	302	28	taxpayer	taxpayer	NOUN
ijtc-861	302	29	awareness	awareness	NOUN
ijtc-861	302	30	of	of	ADP
ijtc-861	302	31	income	income	NOUN
ijtc-861	302	32	tax	tax	NOUN
ijtc-861	302	33	receipt	receipt	NOUN
ijtc-861	302	34	at	at	ADP
ijtc-861	302	35	the	the	DET
ijtc-861	302	36	pratama	pratama	NOUN
ijtc-861	302	37	sawah	sawah	NOUN
ijtc-861	302	38	besar	besar	PROPN
ijtc-861	302	39	one	one	NUM
ijtc-861	302	40	tax	tax	NOUN
ijtc-861	302	41	service	service	NOUN
ijtc-861	302	42	office	office	NOUN
ijtc-861	302	43	rulandari	rulandari	NOUN
ijtc-861	302	44	&	&	CCONJ
ijtc-861	302	45	rahmayani	rahmayani	NOUN
ijtc-861	302	46	431	431	NUM
ijtc-861	303	1	|	|	ADV
ijtc-861	303	2	ilomata	ilomata	VERB
ijtc-861	303	3	international	international	ADJ
ijtc-861	303	4	journal	journal	NOUN
ijtc-861	303	5	of	of	ADP
ijtc-861	303	6	tax	tax	PROPN
ijtc-861	303	7	&	&	CCONJ
ijtc-861	303	8	accounting	account	VERB
ijtc-861	303	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	303	10	4	4	NUM
ijtc-861	303	11	)	)	PUNCT
ijtc-861	303	12	b3	b3	PROPN
ijtc-861	303	13	(	(	PUNCT
ijtc-861	303	14	the	the	DET
ijtc-861	303	15	value	value	NOUN
ijtc-861	303	16	of	of	ADP
ijtc-861	303	17	the	the	DET
ijtc-861	303	18	regression	regression	NOUN
ijtc-861	303	19	coefficient	coefficient	NOUN
ijtc-861	303	20	x3	x3	ADJ
ijtc-861	303	21	)	)	PUNCT
ijtc-861	303	22	of	of	ADP
ijtc-861	303	23	0.176	0.176	PRON
ijtc-861	303	24	indicates	indicate	VERB
ijtc-861	303	25	that	that	SCONJ
ijtc-861	303	26	the	the	DET
ijtc-861	303	27	variable	variable	ADJ
ijtc-861	303	28	taxpayer	taxpayer	NOUN
ijtc-861	303	29	awareness	awareness	NOUN
ijtc-861	303	30	(	(	PUNCT
ijtc-861	303	31	x3	x3	PROPN
ijtc-861	303	32	)	)	PUNCT
ijtc-861	303	33	has	have	VERB
ijtc-861	303	34	a	a	DET
ijtc-861	303	35	positive	positive	ADJ
ijtc-861	303	36	influence	influence	NOUN
ijtc-861	303	37	on	on	ADP
ijtc-861	303	38	income	income	NOUN
ijtc-861	303	39	tax	tax	NOUN
ijtc-861	303	40	revenue	revenue	NOUN
ijtc-861	303	41	(	(	PUNCT
ijtc-861	303	42	y	y	NOUN
ijtc-861	303	43	)	)	PUNCT
ijtc-861	303	44	,	,	PUNCT
ijtc-861	303	45	which	which	PRON
ijtc-861	303	46	means	mean	VERB
ijtc-861	303	47	that	that	SCONJ
ijtc-861	303	48	each	each	DET
ijtc-861	303	49	addition	addition	NOUN
ijtc-861	303	50	of	of	ADP
ijtc-861	303	51	one	one	NUM
ijtc-861	303	52	unit	unit	NOUN
ijtc-861	303	53	of	of	ADP
ijtc-861	303	54	taxpayer	taxpayer	NOUN
ijtc-861	303	55	awareness	awareness	NOUN
ijtc-861	303	56	variable	variable	NOUN
ijtc-861	303	57	(	(	PUNCT
ijtc-861	303	58	x3	x3	ADJ
ijtc-861	303	59	)	)	PUNCT
ijtc-861	303	60	will	will	AUX
ijtc-861	303	61	cause	cause	VERB
ijtc-861	303	62	an	an	DET
ijtc-861	303	63	increase	increase	NOUN
ijtc-861	303	64	of	of	ADP
ijtc-861	303	65	0.176	0.176	NUM
ijtc-861	303	66	in	in	ADP
ijtc-861	303	67	income	income	NOUN
ijtc-861	303	68	tax	tax	NOUN
ijtc-861	303	69	revenue	revenue	NOUN
ijtc-861	303	70	(	(	PUNCT
ijtc-861	303	71	y	y	NOUN
ijtc-861	303	72	)	)	PUNCT
ijtc-861	303	73	,	,	PUNCT
ijtc-861	303	74	assuming	assume	VERB
ijtc-861	303	75	that	that	SCONJ
ijtc-861	303	76	other	other	ADJ
ijtc-861	303	77	variables	variable	NOUN
ijtc-861	303	78	not	not	PART
ijtc-861	303	79	examined	examine	VERB
ijtc-861	303	80	in	in	ADP
ijtc-861	303	81	this	this	DET
ijtc-861	303	82	study	study	NOUN
ijtc-861	303	83	remain	remain	VERB
ijtc-861	303	84	constant	constant	ADJ
ijtc-861	303	85	.	.	PUNCT
ijtc-861	304	1	table	table	NOUN
ijtc-861	304	2	xxii	xxii	PROPN
ijtc-861	305	1	f	f	PROPN
ijtc-861	305	2	test	test	NOUN
ijtc-861	305	3	results	result	VERB
ijtc-861	305	4	changes	change	NOUN
ijtc-861	305	5	in	in	ADP
ijtc-861	305	6	layers	layer	NOUN
ijtc-861	305	7	of	of	ADP
ijtc-861	305	8	taxable	taxable	ADJ
ijtc-861	305	9	income	income	NOUN
ijtc-861	305	10	article	article	NOUN
ijtc-861	305	11	17	17	NUM
ijtc-861	305	12	hpp	hpp	PROPN
ijtc-861	305	13	law	law	PROPN
ijtc-861	305	14	(	(	PUNCT
ijtc-861	305	15	x1	x1	PROPN
ijtc-861	305	16	)	)	PUNCT
ijtc-861	305	17	,	,	PUNCT
ijtc-861	305	18	individual	individual	ADJ
ijtc-861	305	19	spt	spt	NOUN
ijtc-861	305	20	reporting	reporting	NOUN
ijtc-861	305	21	(	(	PUNCT
ijtc-861	305	22	x2	x2	ADJ
ijtc-861	305	23	)	)	PUNCT
ijtc-861	305	24	and	and	CCONJ
ijtc-861	305	25	taxpayer	taxpayer	NOUN
ijtc-861	305	26	awareness	awareness	NOUN
ijtc-861	305	27	(	(	PUNCT
ijtc-861	305	28	x3	x3	PROPN
ijtc-861	305	29	)	)	PUNCT
ijtc-861	305	30	of	of	ADP
ijtc-861	305	31	income	income	NOUN
ijtc-861	305	32	tax	tax	NOUN
ijtc-861	305	33	receipts	receipt	NOUN
ijtc-861	305	34	(	(	PUNCT
ijtc-861	305	35	y	y	NOUN
ijtc-861	305	36	)	)	PUNCT
ijtc-861	305	37	anovaa	anovaa	PROPN
ijtc-861	305	38	model	model	PROPN
ijtc-861	305	39	sum	sum	NOUN
ijtc-861	305	40	of	of	ADP
ijtc-861	305	41	squares	square	NOUN
ijtc-861	306	1	df	df	PROPN
ijtc-861	306	2	mean	mean	PROPN
ijtc-861	306	3	square	square	PROPN
ijtc-861	306	4	f	f	PROPN
ijtc-861	306	5	say	say	VERB
ijtc-861	306	6	.	.	PUNCT
ijtc-861	307	1	1	1	NUM
ijtc-861	307	2	regression	regression	NOUN
ijtc-861	307	3	2734.108	2734.108	NUM
ijtc-861	307	4	3	3	NUM
ijtc-861	307	5	911.369	911.369	NUM
ijtc-861	307	6	353.497	353.497	NUM
ijtc-861	307	7	.000b	.000b	PROPN
ijtc-861	307	8	residual	residual	ADJ
ijtc-861	307	9	363.520	363.520	NUM
ijtc-861	307	10	141	141	NUM
ijtc-861	307	11	2.578	2.578	NUM
ijtc-861	307	12	total	total	NOUN
ijtc-861	307	13	3097.628	3097.628	NUM
ijtc-861	307	14	144	144	NUM
ijtc-861	307	15	a.	a.	NOUN
ijtc-861	307	16	dependent	dependent	ADJ
ijtc-861	307	17	variable	variable	NOUN
ijtc-861	307	18	:	:	PUNCT
ijtc-861	307	19	income	income	NOUN
ijtc-861	307	20	tax	tax	NOUN
ijtc-861	307	21	receipt	receipt	NOUN
ijtc-861	307	22	(	(	PUNCT
ijtc-861	307	23	y	y	NOUN
ijtc-861	307	24	)	)	PUNCT
ijtc-861	307	25	b.	b.	PROPN
ijtc-861	307	26	predictors	predictor	NOUN
ijtc-861	307	27	:	:	PUNCT
ijtc-861	307	28	(	(	PUNCT
ijtc-861	307	29	constant	constant	ADJ
ijtc-861	307	30	)	)	PUNCT
ijtc-861	307	31	,	,	PUNCT
ijtc-861	307	32	taxpayer	taxpayer	NOUN
ijtc-861	307	33	awareness	awareness	NOUN
ijtc-861	307	34	(	(	PUNCT
ijtc-861	307	35	x3	x3	ADJ
ijtc-861	307	36	)	)	PUNCT
ijtc-861	307	37	,	,	PUNCT
ijtc-861	307	38	changes	change	NOUN
ijtc-861	307	39	in	in	ADP
ijtc-861	307	40	pkp	pkp	PROPN
ijtc-861	307	41	layers	layer	NOUN
ijtc-861	307	42	article	article	NOUN
ijtc-861	307	43	17	17	NUM
ijtc-861	307	44	hpp	hpp	PROPN
ijtc-861	307	45	law	law	PROPN
ijtc-861	307	46	(	(	PUNCT
ijtc-861	307	47	x1	x1	PROPN
ijtc-861	307	48	)	)	PUNCT
ijtc-861	307	49	,	,	PUNCT
ijtc-861	307	50	individual	individual	ADJ
ijtc-861	307	51	spt	spt	NOUN
ijtc-861	307	52	reporting	reporting	NOUN
ijtc-861	307	53	(	(	PUNCT
ijtc-861	307	54	x2	x2	ADJ
ijtc-861	307	55	)	)	PUNCT
ijtc-861	307	56	source	source	NOUN
ijtc-861	307	57	:	:	PUNCT
ijtc-861	307	58	data	datum	NOUN
ijtc-861	307	59	processed	process	VERB
ijtc-861	307	60	with	with	ADP
ijtc-861	307	61	spss	spss	PROPN
ijtc-861	307	62	27	27	NUM
ijtc-861	307	63	,	,	PUNCT
ijtc-861	307	64	2023	2023	NUM
ijtc-861	307	65	based	base	VERB
ijtc-861	307	66	on	on	ADP
ijtc-861	307	67	table	table	NOUN
ijtc-861	307	68	xxii	xxii	PROPN
ijtc-861	307	69	,	,	PUNCT
ijtc-861	307	70	it	it	PRON
ijtc-861	307	71	can	can	AUX
ijtc-861	307	72	be	be	AUX
ijtc-861	307	73	seen	see	VERB
ijtc-861	307	74	that	that	SCONJ
ijtc-861	307	75	f	f	PROPN
ijtc-861	307	76	count	count	NOUN
ijtc-861	307	77	is	be	AUX
ijtc-861	307	78	353.497	353.497	NUM
ijtc-861	307	79	>	>	PUNCT
ijtc-861	307	80	f	f	PROPN
ijtc-861	307	81	table	table	NOUN
ijtc-861	307	82	is	be	AUX
ijtc-861	307	83	2.670	2.670	NUM
ijtc-861	307	84	and	and	CCONJ
ijtc-861	307	85	the	the	DET
ijtc-861	307	86	sig	sig	NOUN
ijtc-861	307	87	.	.	PUNCT
ijtc-861	308	1	0.000	0.000	NUM
ijtc-861	308	2	<	<	NOUN
ijtc-861	308	3	0.05	0.05	NUM
ijtc-861	308	4	so	so	SCONJ
ijtc-861	308	5	it	it	PRON
ijtc-861	308	6	can	can	AUX
ijtc-861	308	7	be	be	AUX
ijtc-861	308	8	concluded	conclude	VERB
ijtc-861	308	9	that	that	SCONJ
ijtc-861	308	10	changes	change	NOUN
ijtc-861	308	11	in	in	ADP
ijtc-861	308	12	layers	layer	NOUN
ijtc-861	308	13	of	of	ADP
ijtc-861	308	14	taxable	taxable	ADJ
ijtc-861	308	15	income	income	NOUN
ijtc-861	308	16	article	article	NOUN
ijtc-861	308	17	17	17	NUM
ijtc-861	308	18	of	of	ADP
ijtc-861	308	19	the	the	DET
ijtc-861	308	20	hpp	hpp	PROPN
ijtc-861	308	21	law	law	PROPN
ijtc-861	308	22	(	(	PUNCT
ijtc-861	308	23	x1	x1	PROPN
ijtc-861	308	24	)	)	PUNCT
ijtc-861	308	25	,	,	PUNCT
ijtc-861	308	26	individual	individual	ADJ
ijtc-861	308	27	spt	spt	NOUN
ijtc-861	308	28	reporting	reporting	NOUN
ijtc-861	308	29	(	(	PUNCT
ijtc-861	308	30	x2	x2	ADJ
ijtc-861	308	31	)	)	PUNCT
ijtc-861	308	32	and	and	CCONJ
ijtc-861	308	33	taxpayer	taxpayer	NOUN
ijtc-861	308	34	awareness	awareness	NOUN
ijtc-861	308	35	(	(	PUNCT
ijtc-861	308	36	x3	x3	ADJ
ijtc-861	308	37	)	)	PUNCT
ijtc-861	308	38	simultaneously	simultaneously	ADV
ijtc-861	308	39	have	have	VERB
ijtc-861	308	40	a	a	DET
ijtc-861	308	41	significant	significant	ADJ
ijtc-861	308	42	effect	effect	NOUN
ijtc-861	308	43	on	on	ADP
ijtc-861	308	44	income	income	NOUN
ijtc-861	308	45	tax	tax	NOUN
ijtc-861	308	46	receipts	receipt	NOUN
ijtc-861	308	47	(	(	PUNCT
ijtc-861	308	48	y	y	NOUN
ijtc-861	308	49	)	)	PUNCT
ijtc-861	308	50	.	.	PUNCT
ijtc-861	309	1	thus	thus	ADV
ijtc-861	309	2	ho	ho	PROPN
ijtc-861	309	3	is	be	AUX
ijtc-861	309	4	rejected	reject	VERB
ijtc-861	309	5	and	and	CCONJ
ijtc-861	309	6	ha	ha	INTJ
ijtc-861	309	7	is	be	AUX
ijtc-861	309	8	accepted	accept	VERB
ijtc-861	309	9	.	.	PUNCT
ijtc-861	310	1	table	table	NOUN
ijtc-861	310	2	xxiii	xxiii	PROPN
ijtc-861	310	3	results	result	NOUN
ijtc-861	310	4	of	of	ADP
ijtc-861	310	5	the	the	DET
ijtc-861	310	6	coefficient	coefficient	NOUN
ijtc-861	310	7	of	of	ADP
ijtc-861	310	8	determination	determination	NOUN
ijtc-861	310	9	(	(	PUNCT
ijtc-861	310	10	r2	r2	NOUN
ijtc-861	310	11	)	)	PUNCT
ijtc-861	310	12	changes	change	NOUN
ijtc-861	310	13	in	in	ADP
ijtc-861	310	14	layers	layer	NOUN
ijtc-861	310	15	of	of	ADP
ijtc-861	310	16	taxable	taxable	ADJ
ijtc-861	310	17	income	income	NOUN
ijtc-861	310	18	article	article	NOUN
ijtc-861	310	19	17	17	NUM
ijtc-861	310	20	hpp	hpp	PROPN
ijtc-861	310	21	law	law	PROPN
ijtc-861	310	22	(	(	PUNCT
ijtc-861	310	23	x1	x1	PROPN
ijtc-861	310	24	)	)	PUNCT
ijtc-861	310	25	,	,	PUNCT
ijtc-861	310	26	reporting	reporting	NOUN
ijtc-861	310	27	of	of	ADP
ijtc-861	310	28	spt	spt	PROPN
ijtc-861	310	29	individuals	individual	NOUN
ijtc-861	310	30	(	(	PUNCT
ijtc-861	310	31	x2	x2	ADJ
ijtc-861	310	32	)	)	PUNCT
ijtc-861	310	33	and	and	CCONJ
ijtc-861	310	34	taxpayer	taxpayer	NOUN
ijtc-861	310	35	awareness	awareness	NOUN
ijtc-861	310	36	(	(	PUNCT
ijtc-861	310	37	x3	x3	PROPN
ijtc-861	310	38	)	)	PUNCT
ijtc-861	310	39	of	of	ADP
ijtc-861	310	40	income	income	NOUN
ijtc-861	310	41	tax	tax	NOUN
ijtc-861	310	42	receipt	receipt	NOUN
ijtc-861	310	43	(	(	PUNCT
ijtc-861	310	44	y	y	NOUN
ijtc-861	310	45	)	)	PUNCT
ijtc-861	310	46	model	model	NOUN
ijtc-861	310	47	summary	summary	NOUN
ijtc-861	310	48	model	model	NOUN
ijtc-861	310	49	r	r	PROPN
ijtc-861	310	50	r	r	NOUN
ijtc-861	310	51	square	square	ADJ
ijtc-861	310	52	adjusted	adjust	VERB
ijtc-861	310	53	r	r	NOUN
ijtc-861	310	54	square	square	ADJ
ijtc-861	310	55	std	std	NOUN
ijtc-861	310	56	.	.	PUNCT
ijtc-861	311	1	the	the	DET
ijtc-861	311	2	error	error	NOUN
ijtc-861	311	3	of	of	ADP
ijtc-861	311	4	the	the	DET
ijtc-861	311	5	estimate	estimate	NOUN
ijtc-861	311	6	1	1	NUM
ijtc-861	311	7	.939a	.939a	PROPN
ijtc-861	311	8	.883	.883	NUM
ijtc-861	311	9	.880	.880	NUM
ijtc-861	311	10	1.606	1.606	NUM
ijtc-861	311	11	a.	a.	NOUN
ijtc-861	311	12	predictors	predictor	NOUN
ijtc-861	311	13	:	:	PUNCT
ijtc-861	311	14	(	(	PUNCT
ijtc-861	311	15	constant	constant	ADJ
ijtc-861	311	16	)	)	PUNCT
ijtc-861	311	17	,	,	PUNCT
ijtc-861	311	18	taxpayer	taxpayer	NOUN
ijtc-861	311	19	awareness	awareness	NOUN
ijtc-861	311	20	(	(	PUNCT
ijtc-861	311	21	x3	x3	ADJ
ijtc-861	311	22	)	)	PUNCT
ijtc-861	311	23	,	,	PUNCT
ijtc-861	311	24	changes	change	NOUN
ijtc-861	311	25	in	in	ADP
ijtc-861	311	26	pkp	pkp	PROPN
ijtc-861	311	27	layers	layer	NOUN
ijtc-861	311	28	article	article	NOUN
ijtc-861	311	29	17	17	NUM
ijtc-861	311	30	hpp	hpp	PROPN
ijtc-861	311	31	law	law	PROPN
ijtc-861	311	32	(	(	PUNCT
ijtc-861	311	33	x1	x1	PROPN
ijtc-861	311	34	)	)	PUNCT
ijtc-861	311	35	,	,	PUNCT
ijtc-861	311	36	individual	individual	ADJ
ijtc-861	311	37	spt	spt	NOUN
ijtc-861	311	38	reporting	reporting	NOUN
ijtc-861	311	39	(	(	PUNCT
ijtc-861	311	40	x2	x2	ADJ
ijtc-861	311	41	)	)	PUNCT
ijtc-861	311	42	source	source	NOUN
ijtc-861	311	43	:	:	PUNCT
ijtc-861	311	44	data	datum	NOUN
ijtc-861	311	45	processed	process	VERB
ijtc-861	311	46	with	with	ADP
ijtc-861	311	47	spss	spss	PROPN
ijtc-861	311	48	27	27	NUM
ijtc-861	311	49	,	,	PUNCT
ijtc-861	311	50	2023	2023	NUM
ijtc-861	311	51	based	base	VERB
ijtc-861	311	52	on	on	ADP
ijtc-861	311	53	table	table	NOUN
ijtc-861	311	54	xxiii	xxiii	PROPN
ijtc-861	311	55	,	,	PUNCT
ijtc-861	311	56	it	it	PRON
ijtc-861	311	57	can	can	AUX
ijtc-861	311	58	be	be	AUX
ijtc-861	311	59	seen	see	VERB
ijtc-861	311	60	that	that	SCONJ
ijtc-861	311	61	the	the	DET
ijtc-861	311	62	value	value	NOUN
ijtc-861	311	63	of	of	ADP
ijtc-861	311	64	r	r	NOUN
ijtc-861	311	65	square	square	NOUN
ijtc-861	311	66	(	(	PUNCT
ijtc-861	311	67	coefficient	coefficient	NOUN
ijtc-861	311	68	of	of	ADP
ijtc-861	311	69	determination	determination	NOUN
ijtc-861	311	70	of	of	ADP
ijtc-861	311	71	r2	r2	NOUN
ijtc-861	311	72	)	)	PUNCT
ijtc-861	311	73	of	of	ADP
ijtc-861	311	74	0.883	0.883	NUM
ijtc-861	311	75	means	mean	VERB
ijtc-861	311	76	that	that	SCONJ
ijtc-861	311	77	the	the	DET
ijtc-861	311	78	effect	effect	NOUN
ijtc-861	311	79	of	of	ADP
ijtc-861	311	80	the	the	DET
ijtc-861	311	81	variable	variable	ADJ
ijtc-861	311	82	layer	layer	NOUN
ijtc-861	311	83	of	of	ADP
ijtc-861	311	84	change	change	NOUN
ijtc-861	311	85	of	of	ADP
ijtc-861	311	86	taxable	taxable	ADJ
ijtc-861	311	87	income	income	NOUN
ijtc-861	311	88	layer	layer	NOUN
ijtc-861	311	89	article	article	NOUN
ijtc-861	311	90	17	17	NUM
ijtc-861	311	91	of	of	ADP
ijtc-861	311	92	the	the	DET
ijtc-861	311	93	hpp	hpp	PROPN
ijtc-861	311	94	law	law	PROPN
ijtc-861	311	95	(	(	PUNCT
ijtc-861	311	96	x1	x1	PROPN
ijtc-861	311	97	)	)	PUNCT
ijtc-861	311	98	,	,	PUNCT
ijtc-861	311	99	individual	individual	ADJ
ijtc-861	311	100	spt	spt	NOUN
ijtc-861	311	101	reporting	reporting	NOUN
ijtc-861	311	102	(	(	PUNCT
ijtc-861	311	103	x2	x2	ADJ
ijtc-861	311	104	)	)	PUNCT
ijtc-861	311	105	and	and	CCONJ
ijtc-861	311	106	taxpayer	taxpayer	NOUN
ijtc-861	311	107	awareness	awareness	NOUN
ijtc-861	311	108	(	(	PUNCT
ijtc-861	311	109	x3	x3	ADJ
ijtc-861	311	110	)	)	PUNCT
ijtc-861	311	111	on	on	ADP
ijtc-861	311	112	income	income	NOUN
ijtc-861	311	113	tax	tax	NOUN
ijtc-861	311	114	receipts	receipt	NOUN
ijtc-861	311	115	(	(	PUNCT
ijtc-861	311	116	y	y	NOUN
ijtc-861	311	117	)	)	PUNCT
ijtc-861	311	118	is	be	AUX
ijtc-861	311	119	0.883	0.883	NUM
ijtc-861	311	120	x	x	SYM
ijtc-861	311	121	100	100	NUM
ijtc-861	311	122	%	%	NOUN
ijtc-861	311	123	=	=	NOUN
ijtc-861	311	124	88.3	88.3	NUM
ijtc-861	311	125	%	%	NOUN
ijtc-861	311	126	.	.	PUNCT
ijtc-861	312	1	so	so	ADV
ijtc-861	312	2	the	the	DET
ijtc-861	312	3	remaining	remain	VERB
ijtc-861	312	4	11.7	11.7	NUM
ijtc-861	312	5	%	%	NOUN
ijtc-861	312	6	is	be	AUX
ijtc-861	312	7	influenced	influence	VERB
ijtc-861	312	8	by	by	ADP
ijtc-861	312	9	other	other	ADJ
ijtc-861	312	10	variables	variable	NOUN
ijtc-861	312	11	not	not	PART
ijtc-861	312	12	examined	examine	VERB
ijtc-861	312	13	in	in	ADP
ijtc-861	312	14	this	this	DET
ijtc-861	312	15	study	study	NOUN
ijtc-861	312	16	.	.	PUNCT
ijtc-861	313	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	313	2	the	the	DET
ijtc-861	313	3	effect	effect	NOUN
ijtc-861	313	4	of	of	ADP
ijtc-861	313	5	changes	change	NOUN
ijtc-861	313	6	in	in	ADP
ijtc-861	313	7	layers	layer	NOUN
ijtc-861	313	8	of	of	ADP
ijtc-861	313	9	taxable	taxable	ADJ
ijtc-861	313	10	income	income	NOUN
ijtc-861	313	11	article	article	NOUN
ijtc-861	313	12	17	17	NUM
ijtc-861	313	13	of	of	ADP
ijtc-861	313	14	the	the	DET
ijtc-861	313	15	law	law	NOUN
ijtc-861	313	16	on	on	ADP
ijtc-861	313	17	cost	cost	NOUN
ijtc-861	313	18	of	of	ADP
ijtc-861	313	19	goods	good	NOUN
ijtc-861	313	20	sold	sell	VERB
ijtc-861	313	21	,	,	PUNCT
ijtc-861	313	22	reporting	reporting	NOUN
ijtc-861	313	23	of	of	ADP
ijtc-861	313	24	individual	individual	ADJ
ijtc-861	313	25	tax	tax	NOUN
ijtc-861	313	26	returns	return	NOUN
ijtc-861	313	27	and	and	CCONJ
ijtc-861	313	28	taxpayer	taxpayer	NOUN
ijtc-861	313	29	awareness	awareness	NOUN
ijtc-861	313	30	of	of	ADP
ijtc-861	313	31	income	income	NOUN
ijtc-861	313	32	tax	tax	NOUN
ijtc-861	313	33	receipt	receipt	NOUN
ijtc-861	313	34	at	at	ADP
ijtc-861	313	35	the	the	DET
ijtc-861	313	36	pratama	pratama	NOUN
ijtc-861	313	37	sawah	sawah	NOUN
ijtc-861	313	38	besar	besar	PROPN
ijtc-861	313	39	one	one	NUM
ijtc-861	313	40	tax	tax	NOUN
ijtc-861	313	41	service	service	NOUN
ijtc-861	313	42	office	office	NOUN
ijtc-861	313	43	rulandari	rulandari	NOUN
ijtc-861	313	44	&	&	CCONJ
ijtc-861	313	45	rahmayani	rahmayani	PROPN
ijtc-861	314	1	432	432	NUM
ijtc-861	315	1	|	|	ADV
ijtc-861	315	2	ilomata	ilomata	VERB
ijtc-861	315	3	international	international	ADJ
ijtc-861	315	4	journal	journal	NOUN
ijtc-861	315	5	of	of	ADP
ijtc-861	315	6	tax	tax	PROPN
ijtc-861	315	7	&	&	CCONJ
ijtc-861	315	8	accounting	accounting	PROPN
ijtc-861	315	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	315	10	based	base	VERB
ijtc-861	315	11	on	on	ADP
ijtc-861	315	12	the	the	DET
ijtc-861	315	13	results	result	NOUN
ijtc-861	315	14	of	of	ADP
ijtc-861	315	15	the	the	DET
ijtc-861	315	16	data	datum	NOUN
ijtc-861	315	17	analysis	analysis	NOUN
ijtc-861	315	18	,	,	PUNCT
ijtc-861	315	19	it	it	PRON
ijtc-861	315	20	can	can	AUX
ijtc-861	315	21	be	be	AUX
ijtc-861	315	22	seen	see	VERB
ijtc-861	315	23	clearly	clearly	ADV
ijtc-861	315	24	that	that	SCONJ
ijtc-861	315	25	simultaneously	simultaneously	ADV
ijtc-861	315	26	the	the	DET
ijtc-861	315	27	independent	independent	ADJ
ijtc-861	315	28	(	(	PUNCT
ijtc-861	315	29	free	free	ADJ
ijtc-861	315	30	)	)	PUNCT
ijtc-861	315	31	variable	variable	NOUN
ijtc-861	315	32	influences	influence	VERB
ijtc-861	315	33	the	the	DET
ijtc-861	315	34	dependent	dependent	ADJ
ijtc-861	315	35	(	(	PUNCT
ijtc-861	315	36	bound	bound	ADJ
ijtc-861	315	37	)	)	PUNCT
ijtc-861	315	38	variable	variable	NOUN
ijtc-861	315	39	.	.	PUNCT
ijtc-861	316	1	the	the	DET
ijtc-861	316	2	influence	influence	NOUN
ijtc-861	316	3	given	give	VERB
ijtc-861	316	4	by	by	ADP
ijtc-861	316	5	the	the	DET
ijtc-861	316	6	three	three	NUM
ijtc-861	316	7	independent	independent	ADJ
ijtc-861	316	8	variables	variable	NOUN
ijtc-861	316	9	is	be	AUX
ijtc-861	316	10	positive	positive	ADJ
ijtc-861	316	11	.	.	PUNCT
ijtc-861	317	1	this	this	PRON
ijtc-861	317	2	means	mean	VERB
ijtc-861	317	3	that	that	SCONJ
ijtc-861	317	4	if	if	SCONJ
ijtc-861	317	5	there	there	PRON
ijtc-861	317	6	is	be	VERB
ijtc-861	317	7	a	a	DET
ijtc-861	317	8	change	change	NOUN
ijtc-861	317	9	in	in	ADP
ijtc-861	317	10	the	the	DET
ijtc-861	317	11	layer	layer	NOUN
ijtc-861	317	12	of	of	ADP
ijtc-861	317	13	taxable	taxable	ADJ
ijtc-861	317	14	income	income	NOUN
ijtc-861	317	15	article	article	NOUN
ijtc-861	317	16	17	17	NUM
ijtc-861	317	17	of	of	ADP
ijtc-861	317	18	the	the	DET
ijtc-861	317	19	hpp	hpp	PROPN
ijtc-861	317	20	law	law	PROPN
ijtc-861	317	21	,	,	PUNCT
ijtc-861	317	22	higher	high	ADJ
ijtc-861	317	23	compliance	compliance	NOUN
ijtc-861	317	24	with	with	ADP
ijtc-861	317	25	the	the	DET
ijtc-861	317	26	spt	spt	PROPN
ijtc-861	317	27	reporting	reporting	NOUN
ijtc-861	317	28	of	of	ADP
ijtc-861	317	29	individuals	individual	NOUN
ijtc-861	317	30	and	and	CCONJ
ijtc-861	317	31	the	the	DET
ijtc-861	317	32	awareness	awareness	NOUN
ijtc-861	317	33	of	of	ADP
ijtc-861	317	34	the	the	DET
ijtc-861	317	35	taxpayer	taxpayer	NOUN
ijtc-861	317	36	will	will	AUX
ijtc-861	317	37	result	result	VERB
ijtc-861	317	38	in	in	ADP
ijtc-861	317	39	higher	high	ADJ
ijtc-861	317	40	income	income	NOUN
ijtc-861	317	41	tax	tax	NOUN
ijtc-861	317	42	revenue	revenue	NOUN
ijtc-861	317	43	obtained	obtain	VERB
ijtc-861	317	44	.	.	PUNCT
ijtc-861	318	1	an	an	DET
ijtc-861	318	2	explanation	explanation	NOUN
ijtc-861	318	3	of	of	ADP
ijtc-861	318	4	the	the	DET
ijtc-861	318	5	influence	influence	NOUN
ijtc-861	318	6	of	of	ADP
ijtc-861	318	7	each	each	DET
ijtc-861	318	8	variable	variable	NOUN
ijtc-861	318	9	is	be	AUX
ijtc-861	318	10	explained	explain	VERB
ijtc-861	318	11	as	as	SCONJ
ijtc-861	318	12	follows	follow	VERB
ijtc-861	318	13	:	:	PUNCT
ijtc-861	318	14	the	the	DET
ijtc-861	318	15	effect	effect	NOUN
ijtc-861	318	16	of	of	ADP
ijtc-861	318	17	changes	change	NOUN
ijtc-861	318	18	in	in	ADP
ijtc-861	318	19	layers	layer	NOUN
ijtc-861	318	20	of	of	ADP
ijtc-861	318	21	taxable	taxable	ADJ
ijtc-861	318	22	income	income	NOUN
ijtc-861	318	23	article	article	NOUN
ijtc-861	318	24	17	17	NUM
ijtc-861	318	25	of	of	ADP
ijtc-861	318	26	the	the	DET
ijtc-861	318	27	hpp	hpp	PROPN
ijtc-861	318	28	law	law	PROPN
ijtc-861	318	29	(	(	PUNCT
ijtc-861	318	30	x1	x1	PROPN
ijtc-861	318	31	)	)	PUNCT
ijtc-861	318	32	on	on	ADP
ijtc-861	318	33	income	income	NOUN
ijtc-861	318	34	tax	tax	NOUN
ijtc-861	318	35	receipts	receipt	NOUN
ijtc-861	318	36	(	(	PUNCT
ijtc-861	318	37	y	y	NOUN
ijtc-861	318	38	)	)	PUNCT
ijtc-861	318	39	based	base	VERB
ijtc-861	318	40	on	on	ADP
ijtc-861	318	41	the	the	DET
ijtc-861	318	42	results	result	NOUN
ijtc-861	318	43	of	of	ADP
ijtc-861	318	44	the	the	DET
ijtc-861	318	45	data	datum	NOUN
ijtc-861	318	46	analysis	analysis	NOUN
ijtc-861	318	47	carried	carry	VERB
ijtc-861	318	48	out	out	ADP
ijtc-861	318	49	in	in	ADP
ijtc-861	318	50	this	this	DET
ijtc-861	318	51	study	study	NOUN
ijtc-861	318	52	,	,	PUNCT
ijtc-861	318	53	it	it	PRON
ijtc-861	318	54	shows	show	VERB
ijtc-861	318	55	that	that	SCONJ
ijtc-861	318	56	there	there	PRON
ijtc-861	318	57	is	be	VERB
ijtc-861	318	58	a	a	DET
ijtc-861	318	59	positive	positive	ADJ
ijtc-861	318	60	and	and	CCONJ
ijtc-861	318	61	significant	significant	ADJ
ijtc-861	318	62	effect	effect	NOUN
ijtc-861	318	63	between	between	ADP
ijtc-861	318	64	the	the	DET
ijtc-861	318	65	changes	change	NOUN
ijtc-861	318	66	in	in	ADP
ijtc-861	318	67	the	the	DET
ijtc-861	318	68	layer	layer	NOUN
ijtc-861	318	69	of	of	ADP
ijtc-861	318	70	taxable	taxable	ADJ
ijtc-861	318	71	income	income	NOUN
ijtc-861	318	72	article	article	NOUN
ijtc-861	318	73	17	17	NUM
ijtc-861	318	74	of	of	ADP
ijtc-861	318	75	the	the	DET
ijtc-861	318	76	hpp	hpp	PROPN
ijtc-861	318	77	law	law	PROPN
ijtc-861	318	78	(	(	PUNCT
ijtc-861	318	79	x1	x1	PROPN
ijtc-861	318	80	)	)	PUNCT
ijtc-861	318	81	on	on	ADP
ijtc-861	318	82	income	income	NOUN
ijtc-861	318	83	tax	tax	NOUN
ijtc-861	318	84	receipt	receipt	NOUN
ijtc-861	318	85	(	(	PUNCT
ijtc-861	318	86	y	y	NOUN
ijtc-861	318	87	)	)	PUNCT
ijtc-861	318	88	for	for	ADP
ijtc-861	318	89	individual	individual	ADJ
ijtc-861	318	90	taxpayers	taxpayer	NOUN
ijtc-861	318	91	registered	register	VERB
ijtc-861	318	92	at	at	ADP
ijtc-861	318	93	kpp	kpp	PROPN
ijtc-861	318	94	pratama	pratama	NOUN
ijtc-861	318	95	sawah	sawah	NOUN
ijtc-861	318	96	besar	besar	PROPN
ijtc-861	318	97	one	one	NUM
ijtc-861	318	98	.	.	PUNCT
ijtc-861	319	1	this	this	PRON
ijtc-861	319	2	can	can	AUX
ijtc-861	319	3	be	be	AUX
ijtc-861	319	4	seen	see	VERB
ijtc-861	319	5	from	from	ADP
ijtc-861	319	6	the	the	DET
ijtc-861	319	7	results	result	NOUN
ijtc-861	319	8	of	of	ADP
ijtc-861	319	9	the	the	DET
ijtc-861	319	10	coefficient	coefficient	NOUN
ijtc-861	319	11	of	of	ADP
ijtc-861	319	12	determination	determination	NOUN
ijtc-861	319	13	(	(	PUNCT
ijtc-861	319	14	r2	r2	PROPN
ijtc-861	319	15	)	)	PUNCT
ijtc-861	319	16	which	which	PRON
ijtc-861	319	17	shows	show	VERB
ijtc-861	319	18	that	that	SCONJ
ijtc-861	319	19	the	the	DET
ijtc-861	319	20	variable	variable	ADJ
ijtc-861	319	21	change	change	NOUN
ijtc-861	319	22	of	of	ADP
ijtc-861	319	23	layer	layer	NOUN
ijtc-861	319	24	of	of	ADP
ijtc-861	319	25	taxable	taxable	ADJ
ijtc-861	319	26	income	income	NOUN
ijtc-861	319	27	article	article	NOUN
ijtc-861	319	28	17	17	NUM
ijtc-861	319	29	hpp	hpp	PROPN
ijtc-861	319	30	law	law	PROPN
ijtc-861	319	31	(	(	PUNCT
ijtc-861	319	32	x1	x1	PROPN
ijtc-861	319	33	)	)	PUNCT
ijtc-861	319	34	on	on	ADP
ijtc-861	319	35	income	income	NOUN
ijtc-861	319	36	tax	tax	NOUN
ijtc-861	319	37	receipt	receipt	NOUN
ijtc-861	319	38	(	(	PUNCT
ijtc-861	319	39	y	y	NOUN
ijtc-861	319	40	)	)	PUNCT
ijtc-861	319	41	is	be	AUX
ijtc-861	319	42	0.392	0.392	NUM
ijtc-861	319	43	or	or	CCONJ
ijtc-861	319	44	39.2	39.2	NUM
ijtc-861	319	45	%	%	NOUN
ijtc-861	319	46	.	.	PUNCT
ijtc-861	320	1	thus	thus	ADV
ijtc-861	320	2	,	,	PUNCT
ijtc-861	320	3	there	there	PRON
ijtc-861	320	4	is	be	VERB
ijtc-861	320	5	a	a	DET
ijtc-861	320	6	strong	strong	ADJ
ijtc-861	320	7	relationship	relationship	NOUN
ijtc-861	320	8	between	between	ADP
ijtc-861	320	9	changes	change	NOUN
ijtc-861	320	10	in	in	ADP
ijtc-861	320	11	layers	layer	NOUN
ijtc-861	320	12	of	of	ADP
ijtc-861	320	13	taxable	taxable	ADJ
ijtc-861	320	14	income	income	NOUN
ijtc-861	320	15	article	article	NOUN
ijtc-861	320	16	17	17	NUM
ijtc-861	320	17	of	of	ADP
ijtc-861	320	18	the	the	DET
ijtc-861	320	19	hpp	hpp	PROPN
ijtc-861	320	20	law	law	PROPN
ijtc-861	320	21	and	and	CCONJ
ijtc-861	320	22	income	income	NOUN
ijtc-861	320	23	tax	tax	NOUN
ijtc-861	320	24	receipts	receipt	NOUN
ijtc-861	320	25	.	.	PUNCT
ijtc-861	321	1	in	in	ADP
ijtc-861	321	2	this	this	DET
ijtc-861	321	3	case	case	NOUN
ijtc-861	321	4	,	,	PUNCT
ijtc-861	321	5	it	it	PRON
ijtc-861	321	6	can	can	AUX
ijtc-861	321	7	be	be	AUX
ijtc-861	321	8	concluded	conclude	VERB
ijtc-861	321	9	that	that	SCONJ
ijtc-861	321	10	one	one	NUM
ijtc-861	321	11	of	of	ADP
ijtc-861	321	12	the	the	DET
ijtc-861	321	13	factors	factor	NOUN
ijtc-861	321	14	affecting	affect	VERB
ijtc-861	321	15	income	income	NOUN
ijtc-861	321	16	tax	tax	NOUN
ijtc-861	321	17	receipts	receipt	NOUN
ijtc-861	321	18	is	be	AUX
ijtc-861	321	19	the	the	DET
ijtc-861	321	20	change	change	NOUN
ijtc-861	321	21	in	in	ADP
ijtc-861	321	22	layers	layer	NOUN
ijtc-861	321	23	of	of	ADP
ijtc-861	321	24	taxable	taxable	ADJ
ijtc-861	321	25	income	income	NOUN
ijtc-861	321	26	article	article	NOUN
ijtc-861	321	27	17	17	NUM
ijtc-861	321	28	of	of	ADP
ijtc-861	321	29	the	the	DET
ijtc-861	321	30	hpp	hpp	PROPN
ijtc-861	321	31	law	law	NOUN
ijtc-861	321	32	.	.	PUNCT
ijtc-861	322	1	when	when	SCONJ
ijtc-861	322	2	there	there	PRON
ijtc-861	322	3	is	be	VERB
ijtc-861	322	4	a	a	DET
ijtc-861	322	5	change	change	NOUN
ijtc-861	322	6	in	in	ADP
ijtc-861	322	7	the	the	DET
ijtc-861	322	8	level	level	NOUN
ijtc-861	322	9	of	of	ADP
ijtc-861	322	10	taxable	taxable	ADJ
ijtc-861	322	11	income	income	NOUN
ijtc-861	322	12	layers	layer	NOUN
ijtc-861	322	13	article	article	NOUN
ijtc-861	322	14	17	17	NUM
ijtc-861	322	15	of	of	ADP
ijtc-861	322	16	the	the	DET
ijtc-861	322	17	hpp	hpp	PROPN
ijtc-861	322	18	law	law	NOUN
ijtc-861	322	19	that	that	PRON
ijtc-861	322	20	is	be	AUX
ijtc-861	322	21	subject	subject	ADJ
ijtc-861	322	22	to	to	ADP
ijtc-861	322	23	tax	tax	NOUN
ijtc-861	322	24	,	,	PUNCT
ijtc-861	322	25	such	such	ADJ
ijtc-861	322	26	as	as	ADP
ijtc-861	322	27	adjusting	adjust	VERB
ijtc-861	322	28	tax	tax	NOUN
ijtc-861	322	29	rates	rate	NOUN
ijtc-861	322	30	,	,	PUNCT
ijtc-861	322	31	adding	add	VERB
ijtc-861	322	32	or	or	CCONJ
ijtc-861	322	33	reducing	reduce	VERB
ijtc-861	322	34	the	the	DET
ijtc-861	322	35	number	number	NOUN
ijtc-861	322	36	of	of	ADP
ijtc-861	322	37	layers	layer	NOUN
ijtc-861	322	38	,	,	PUNCT
ijtc-861	322	39	or	or	CCONJ
ijtc-861	322	40	setting	set	VERB
ijtc-861	322	41	the	the	DET
ijtc-861	322	42	amount	amount	NOUN
ijtc-861	322	43	of	of	ADP
ijtc-861	322	44	income	income	NOUN
ijtc-861	322	45	that	that	PRON
ijtc-861	322	46	is	be	AUX
ijtc-861	322	47	imposed	impose	VERB
ijtc-861	322	48	on	on	ADP
ijtc-861	322	49	each	each	DET
ijtc-861	322	50	layer	layer	NOUN
ijtc-861	322	51	,	,	PUNCT
ijtc-861	322	52	income	income	NOUN
ijtc-861	322	53	tax	tax	NOUN
ijtc-861	322	54	revenue	revenue	NOUN
ijtc-861	322	55	can	can	AUX
ijtc-861	322	56	increase	increase	VERB
ijtc-861	322	57	.	.	PUNCT
ijtc-861	323	1	however	however	ADV
ijtc-861	323	2	,	,	PUNCT
ijtc-861	323	3	the	the	DET
ijtc-861	323	4	error	error	NOUN
ijtc-861	323	5	rate	rate	NOUN
ijtc-861	323	6	(	(	PUNCT
ijtc-861	323	7	error	error	NOUN
ijtc-861	323	8	)	)	PUNCT
ijtc-861	323	9	of	of	ADP
ijtc-861	323	10	60.8	60.8	NUM
ijtc-861	323	11	%	%	NOUN
ijtc-861	323	12	is	be	AUX
ijtc-861	323	13	the	the	DET
ijtc-861	323	14	influence	influence	NOUN
ijtc-861	323	15	of	of	ADP
ijtc-861	323	16	other	other	ADJ
ijtc-861	323	17	factors	factor	NOUN
ijtc-861	323	18	not	not	PART
ijtc-861	323	19	examined	examine	VERB
ijtc-861	323	20	in	in	ADP
ijtc-861	323	21	this	this	DET
ijtc-861	323	22	study	study	NOUN
ijtc-861	323	23	.	.	PUNCT
ijtc-861	324	1	another	another	DET
ijtc-861	324	2	factor	factor	NOUN
ijtc-861	324	3	that	that	PRON
ijtc-861	324	4	can	can	AUX
ijtc-861	324	5	influence	influence	VERB
ijtc-861	324	6	this	this	PRON
ijtc-861	324	7	is	be	AUX
ijtc-861	324	8	the	the	DET
ijtc-861	324	9	change	change	NOUN
ijtc-861	324	10	in	in	ADP
ijtc-861	324	11	non	non	ADJ
ijtc-861	324	12	-	-	ADJ
ijtc-861	324	13	taxable	taxable	ADJ
ijtc-861	324	14	income	income	NOUN
ijtc-861	324	15	,	,	PUNCT
ijtc-861	324	16	as	as	ADP
ijtc-861	324	17	in	in	ADP
ijtc-861	324	18	previous	previous	ADJ
ijtc-861	324	19	research	research	NOUN
ijtc-861	324	20	conducted	conduct	VERB
ijtc-861	324	21	by	by	ADP
ijtc-861	324	22	zain	zain	PROPN
ijtc-861	324	23	angga	angga	PROPN
ijtc-861	324	24	pramana	pramana	PROPN
ijtc-861	324	25	(	(	PUNCT
ijtc-861	324	26	2021	2021	NUM
ijtc-861	324	27	)	)	PUNCT
ijtc-861	324	28	.	.	PUNCT
ijtc-861	325	1	the	the	DET
ijtc-861	325	2	results	result	NOUN
ijtc-861	325	3	of	of	ADP
ijtc-861	325	4	his	his	PRON
ijtc-861	325	5	research	research	NOUN
ijtc-861	325	6	show	show	VERB
ijtc-861	325	7	that	that	SCONJ
ijtc-861	325	8	the	the	DET
ijtc-861	325	9	results	result	NOUN
ijtc-861	325	10	of	of	ADP
ijtc-861	325	11	testing	test	VERB
ijtc-861	325	12	the	the	DET
ijtc-861	325	13	coefficient	coefficient	NOUN
ijtc-861	325	14	of	of	ADP
ijtc-861	325	15	determination	determination	NOUN
ijtc-861	325	16	(	(	PUNCT
ijtc-861	325	17	r2	r2	NOUN
ijtc-861	325	18	)	)	PUNCT
ijtc-861	325	19	changes	change	NOUN
ijtc-861	325	20	in	in	ADP
ijtc-861	325	21	article	article	NOUN
ijtc-861	325	22	21	21	NUM
ijtc-861	325	23	pph	pph	PROPN
ijtc-861	325	24	rates	rate	NOUN
ijtc-861	325	25	and	and	CCONJ
ijtc-861	325	26	non	non	ADJ
ijtc-861	325	27	-	-	ADJ
ijtc-861	325	28	taxable	taxable	ADJ
ijtc-861	325	29	income	income	NOUN
ijtc-861	325	30	have	have	VERB
ijtc-861	325	31	an	an	DET
ijtc-861	325	32	effect	effect	NOUN
ijtc-861	325	33	of	of	ADP
ijtc-861	325	34	47.7	47.7	NUM
ijtc-861	325	35	%	%	NOUN
ijtc-861	325	36	on	on	ADP
ijtc-861	325	37	income	income	NOUN
ijtc-861	325	38	tax	tax	NOUN
ijtc-861	325	39	article	article	NOUN
ijtc-861	325	40	21	21	NUM
ijtc-861	325	41	receipts	receipt	NOUN
ijtc-861	325	42	.	.	PUNCT
ijtc-861	326	1	effect	effect	NOUN
ijtc-861	326	2	of	of	ADP
ijtc-861	326	3	individual	individual	ADJ
ijtc-861	326	4	spt	spt	NOUN
ijtc-861	326	5	reporting	reporting	NOUN
ijtc-861	326	6	(	(	PUNCT
ijtc-861	326	7	x2	x2	PROPN
ijtc-861	326	8	)	)	PUNCT
ijtc-861	326	9	on	on	ADP
ijtc-861	326	10	income	income	NOUN
ijtc-861	326	11	tax	tax	NOUN
ijtc-861	326	12	receipt	receipt	NOUN
ijtc-861	326	13	(	(	PUNCT
ijtc-861	326	14	y	y	NOUN
ijtc-861	326	15	)	)	PUNCT
ijtc-861	326	16	based	base	VERB
ijtc-861	326	17	on	on	ADP
ijtc-861	326	18	the	the	DET
ijtc-861	326	19	results	result	NOUN
ijtc-861	326	20	of	of	ADP
ijtc-861	326	21	the	the	DET
ijtc-861	326	22	data	datum	NOUN
ijtc-861	326	23	analysis	analysis	NOUN
ijtc-861	326	24	conducted	conduct	VERB
ijtc-861	326	25	in	in	ADP
ijtc-861	326	26	this	this	DET
ijtc-861	326	27	study	study	NOUN
ijtc-861	326	28	,	,	PUNCT
ijtc-861	326	29	shows	show	VERB
ijtc-861	326	30	that	that	SCONJ
ijtc-861	326	31	there	there	PRON
ijtc-861	326	32	is	be	VERB
ijtc-861	326	33	a	a	DET
ijtc-861	326	34	positive	positive	ADJ
ijtc-861	326	35	and	and	CCONJ
ijtc-861	326	36	significant	significant	ADJ
ijtc-861	326	37	influence	influence	NOUN
ijtc-861	326	38	between	between	ADP
ijtc-861	326	39	the	the	DET
ijtc-861	326	40	reporting	reporting	NOUN
ijtc-861	326	41	of	of	ADP
ijtc-861	326	42	individual	individual	ADJ
ijtc-861	326	43	spt	spt	NOUN
ijtc-861	326	44	(	(	PUNCT
ijtc-861	326	45	x2	x2	PROPN
ijtc-861	326	46	)	)	PUNCT
ijtc-861	326	47	on	on	ADP
ijtc-861	326	48	income	income	NOUN
ijtc-861	326	49	tax	tax	NOUN
ijtc-861	326	50	receipts	receipt	NOUN
ijtc-861	326	51	(	(	PUNCT
ijtc-861	326	52	y	y	NOUN
ijtc-861	326	53	)	)	PUNCT
ijtc-861	326	54	for	for	ADP
ijtc-861	326	55	individual	individual	ADJ
ijtc-861	326	56	taxpayers	taxpayer	NOUN
ijtc-861	326	57	registered	register	VERB
ijtc-861	326	58	at	at	ADP
ijtc-861	326	59	kpp	kpp	PROPN
ijtc-861	326	60	pratama	pratama	NOUN
ijtc-861	326	61	sawah	sawah	NOUN
ijtc-861	326	62	besar	besar	PROPN
ijtc-861	326	63	one	one	NUM
ijtc-861	326	64	.	.	PUNCT
ijtc-861	327	1	this	this	PRON
ijtc-861	327	2	can	can	AUX
ijtc-861	327	3	be	be	AUX
ijtc-861	327	4	seen	see	VERB
ijtc-861	327	5	from	from	ADP
ijtc-861	327	6	the	the	DET
ijtc-861	327	7	results	result	NOUN
ijtc-861	327	8	of	of	ADP
ijtc-861	327	9	the	the	DET
ijtc-861	327	10	coefficient	coefficient	NOUN
ijtc-861	327	11	of	of	ADP
ijtc-861	327	12	determination	determination	NOUN
ijtc-861	327	13	(	(	PUNCT
ijtc-861	327	14	r2	r2	PROPN
ijtc-861	327	15	)	)	PUNCT
ijtc-861	327	16	which	which	PRON
ijtc-861	327	17	shows	show	VERB
ijtc-861	327	18	that	that	SCONJ
ijtc-861	327	19	the	the	DET
ijtc-861	327	20	variable	variable	ADJ
ijtc-861	327	21	individual	individual	ADJ
ijtc-861	327	22	spt	spt	NOUN
ijtc-861	327	23	reporting	reporting	NOUN
ijtc-861	327	24	(	(	PUNCT
ijtc-861	327	25	x2	x2	PROPN
ijtc-861	327	26	)	)	PUNCT
ijtc-861	327	27	on	on	ADP
ijtc-861	327	28	income	income	NOUN
ijtc-861	327	29	tax	tax	NOUN
ijtc-861	327	30	receipts	receipt	NOUN
ijtc-861	327	31	(	(	PUNCT
ijtc-861	327	32	y	y	NOUN
ijtc-861	327	33	)	)	PUNCT
ijtc-861	327	34	is	be	AUX
ijtc-861	327	35	0.851	0.851	NUM
ijtc-861	327	36	or	or	CCONJ
ijtc-861	327	37	85.1	85.1	NUM
ijtc-861	327	38	%	%	NOUN
ijtc-861	327	39	.	.	PUNCT
ijtc-861	328	1	thus	thus	ADV
ijtc-861	328	2	,	,	PUNCT
ijtc-861	328	3	there	there	PRON
ijtc-861	328	4	is	be	VERB
ijtc-861	328	5	a	a	DET
ijtc-861	328	6	close	close	ADJ
ijtc-861	328	7	relationship	relationship	NOUN
ijtc-861	328	8	between	between	ADP
ijtc-861	328	9	individual	individual	ADJ
ijtc-861	328	10	spt	spt	NOUN
ijtc-861	328	11	reporting	reporting	NOUN
ijtc-861	328	12	and	and	CCONJ
ijtc-861	328	13	income	income	NOUN
ijtc-861	328	14	tax	tax	NOUN
ijtc-861	328	15	receipts	receipt	NOUN
ijtc-861	328	16	.	.	PUNCT
ijtc-861	329	1	in	in	ADP
ijtc-861	329	2	this	this	DET
ijtc-861	329	3	case	case	NOUN
ijtc-861	329	4	,	,	PUNCT
ijtc-861	329	5	it	it	PRON
ijtc-861	329	6	is	be	AUX
ijtc-861	329	7	concluded	conclude	VERB
ijtc-861	329	8	that	that	SCONJ
ijtc-861	329	9	one	one	NUM
ijtc-861	329	10	of	of	ADP
ijtc-861	329	11	the	the	DET
ijtc-861	329	12	factors	factor	NOUN
ijtc-861	329	13	that	that	PRON
ijtc-861	329	14	influence	influence	VERB
ijtc-861	329	15	income	income	NOUN
ijtc-861	329	16	tax	tax	NOUN
ijtc-861	329	17	receipts	receipt	NOUN
ijtc-861	329	18	is	be	AUX
ijtc-861	329	19	the	the	DET
ijtc-861	329	20	individual	individual	ADJ
ijtc-861	329	21	spt	spt	ADJ
ijtc-861	329	22	reporting	reporting	NOUN
ijtc-861	329	23	factor	factor	NOUN
ijtc-861	329	24	.	.	PUNCT
ijtc-861	330	1	through	through	ADP
ijtc-861	330	2	a	a	DET
ijtc-861	330	3	high	high	ADJ
ijtc-861	330	4	level	level	NOUN
ijtc-861	330	5	of	of	ADP
ijtc-861	330	6	obedience	obedience	NOUN
ijtc-861	330	7	and	and	CCONJ
ijtc-861	330	8	obedience	obedience	NOUN
ijtc-861	330	9	to	to	ADP
ijtc-861	330	10	taxpayers	taxpayer	NOUN
ijtc-861	330	11	regarding	regard	VERB
ijtc-861	330	12	annual	annual	ADJ
ijtc-861	330	13	tax	tax	NOUN
ijtc-861	330	14	returns	return	NOUN
ijtc-861	330	15	(	(	PUNCT
ijtc-861	330	16	spt	spt	NOUN
ijtc-861	330	17	)	)	PUNCT
ijtc-861	330	18	reporting	reporting	NOUN
ijtc-861	330	19	each	each	DET
ijtc-861	330	20	year	year	NOUN
ijtc-861	330	21	will	will	AUX
ijtc-861	330	22	increase	increase	VERB
ijtc-861	330	23	income	income	NOUN
ijtc-861	330	24	tax	tax	NOUN
ijtc-861	330	25	receipts	receipt	NOUN
ijtc-861	330	26	.	.	PUNCT
ijtc-861	331	1	in	in	ADP
ijtc-861	331	2	other	other	ADJ
ijtc-861	331	3	words	word	NOUN
ijtc-861	331	4	,	,	PUNCT
ijtc-861	331	5	proper	proper	ADJ
ijtc-861	331	6	and	and	CCONJ
ijtc-861	331	7	accurate	accurate	ADJ
ijtc-861	331	8	reporting	reporting	NOUN
ijtc-861	331	9	from	from	ADP
ijtc-861	331	10	taxpayers	taxpayer	NOUN
ijtc-861	331	11	will	will	AUX
ijtc-861	331	12	contribute	contribute	VERB
ijtc-861	331	13	to	to	ADP
ijtc-861	331	14	an	an	DET
ijtc-861	331	15	increase	increase	NOUN
ijtc-861	331	16	in	in	ADP
ijtc-861	331	17	income	income	NOUN
ijtc-861	331	18	tax	tax	NOUN
ijtc-861	331	19	revenue	revenue	NOUN
ijtc-861	331	20	.	.	PUNCT
ijtc-861	332	1	however	however	ADV
ijtc-861	332	2	,	,	PUNCT
ijtc-861	332	3	the	the	DET
ijtc-861	332	4	error	error	NOUN
ijtc-861	332	5	rate	rate	NOUN
ijtc-861	332	6	(	(	PUNCT
ijtc-861	332	7	error	error	NOUN
ijtc-861	332	8	)	)	PUNCT
ijtc-861	332	9	of	of	ADP
ijtc-861	332	10	14.9	14.9	NUM
ijtc-861	332	11	%	%	NOUN
ijtc-861	332	12	is	be	AUX
ijtc-861	332	13	the	the	DET
ijtc-861	332	14	influence	influence	NOUN
ijtc-861	332	15	of	of	ADP
ijtc-861	332	16	other	other	ADJ
ijtc-861	332	17	factors	factor	NOUN
ijtc-861	332	18	not	not	PART
ijtc-861	332	19	examined	examine	VERB
ijtc-861	332	20	in	in	ADP
ijtc-861	332	21	this	this	DET
ijtc-861	332	22	study	study	NOUN
ijtc-861	332	23	.	.	PUNCT
ijtc-861	333	1	the	the	DET
ijtc-861	333	2	results	result	NOUN
ijtc-861	333	3	of	of	ADP
ijtc-861	333	4	data	datum	NOUN
ijtc-861	333	5	analysis	analysis	NOUN
ijtc-861	333	6	in	in	ADP
ijtc-861	333	7	this	this	DET
ijtc-861	333	8	study	study	NOUN
ijtc-861	333	9	are	be	AUX
ijtc-861	333	10	different	different	ADJ
ijtc-861	333	11	from	from	ADP
ijtc-861	333	12	previous	previous	ADJ
ijtc-861	333	13	research	research	NOUN
ijtc-861	333	14	conducted	conduct	VERB
ijtc-861	333	15	by	by	ADP
ijtc-861	333	16	ayu	ayu	PROPN
ijtc-861	333	17	suharsiyah	suharsiyah	PROPN
ijtc-861	333	18	(	(	PUNCT
ijtc-861	333	19	2017	2017	NUM
ijtc-861	333	20	)	)	PUNCT
ijtc-861	333	21	and	and	CCONJ
ijtc-861	333	22	reka	reka	PROPN
ijtc-861	333	23	afriani	afriani	PROPN
ijtc-861	333	24	lubis	lubis	PROPN
ijtc-861	333	25	(	(	PUNCT
ijtc-861	333	26	2018	2018	NUM
ijtc-861	333	27	)	)	PUNCT
ijtc-861	333	28	.	.	PUNCT
ijtc-861	334	1	the	the	DET
ijtc-861	334	2	research	research	NOUN
ijtc-861	334	3	states	state	VERB
ijtc-861	334	4	that	that	SCONJ
ijtc-861	334	5	the	the	DET
ijtc-861	334	6	submission	submission	NOUN
ijtc-861	334	7	of	of	ADP
ijtc-861	334	8	annual	annual	ADJ
ijtc-861	334	9	tax	tax	NOUN
ijtc-861	334	10	returns	return	NOUN
ijtc-861	334	11	for	for	ADP
ijtc-861	334	12	individuals	individual	NOUN
ijtc-861	334	13	does	do	AUX
ijtc-861	334	14	not	not	PART
ijtc-861	334	15	significantly	significantly	ADV
ijtc-861	334	16	affect	affect	VERB
ijtc-861	334	17	individual	individual	ADJ
ijtc-861	334	18	income	income	NOUN
ijtc-861	334	19	tax	tax	NOUN
ijtc-861	334	20	receipts	receipt	NOUN
ijtc-861	334	21	.	.	PUNCT
ijtc-861	335	1	the	the	DET
ijtc-861	335	2	difference	difference	NOUN
ijtc-861	335	3	in	in	ADP
ijtc-861	335	4	these	these	DET
ijtc-861	335	5	results	result	NOUN
ijtc-861	335	6	can	can	AUX
ijtc-861	335	7	be	be	AUX
ijtc-861	335	8	caused	cause	VERB
ijtc-861	335	9	by	by	ADP
ijtc-861	335	10	different	different	ADJ
ijtc-861	335	11	research	research	NOUN
ijtc-861	335	12	contexts	contexts	NOUN
ijtc-861	335	13	,	,	PUNCT
ijtc-861	335	14	different	different	ADJ
ijtc-861	335	15	places	place	NOUN
ijtc-861	335	16	and	and	CCONJ
ijtc-861	335	17	years	year	NOUN
ijtc-861	335	18	of	of	ADP
ijtc-861	335	19	research	research	NOUN
ijtc-861	335	20	,	,	PUNCT
ijtc-861	335	21	or	or	CCONJ
ijtc-861	335	22	different	different	ADJ
ijtc-861	335	23	sample	sample	NOUN
ijtc-861	335	24	characteristics	characteristic	NOUN
ijtc-861	335	25	in	in	ADP
ijtc-861	335	26	each	each	DET
ijtc-861	335	27	study	study	NOUN
ijtc-861	335	28	.	.	PUNCT
ijtc-861	336	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	336	2	the	the	DET
ijtc-861	336	3	effect	effect	NOUN
ijtc-861	336	4	of	of	ADP
ijtc-861	336	5	changes	change	NOUN
ijtc-861	336	6	in	in	ADP
ijtc-861	336	7	layers	layer	NOUN
ijtc-861	336	8	of	of	ADP
ijtc-861	336	9	taxable	taxable	ADJ
ijtc-861	336	10	income	income	NOUN
ijtc-861	336	11	article	article	NOUN
ijtc-861	336	12	17	17	NUM
ijtc-861	336	13	of	of	ADP
ijtc-861	336	14	the	the	DET
ijtc-861	336	15	law	law	NOUN
ijtc-861	336	16	on	on	ADP
ijtc-861	336	17	cost	cost	NOUN
ijtc-861	336	18	of	of	ADP
ijtc-861	336	19	goods	good	NOUN
ijtc-861	336	20	sold	sell	VERB
ijtc-861	336	21	,	,	PUNCT
ijtc-861	336	22	reporting	reporting	NOUN
ijtc-861	336	23	of	of	ADP
ijtc-861	336	24	individual	individual	ADJ
ijtc-861	336	25	tax	tax	NOUN
ijtc-861	336	26	returns	return	NOUN
ijtc-861	336	27	and	and	CCONJ
ijtc-861	336	28	taxpayer	taxpayer	NOUN
ijtc-861	336	29	awareness	awareness	NOUN
ijtc-861	336	30	of	of	ADP
ijtc-861	336	31	income	income	NOUN
ijtc-861	336	32	tax	tax	NOUN
ijtc-861	336	33	receipt	receipt	NOUN
ijtc-861	336	34	at	at	ADP
ijtc-861	336	35	the	the	DET
ijtc-861	336	36	pratama	pratama	NOUN
ijtc-861	336	37	sawah	sawah	NOUN
ijtc-861	336	38	besar	besar	PROPN
ijtc-861	336	39	one	one	NUM
ijtc-861	336	40	tax	tax	NOUN
ijtc-861	336	41	service	service	NOUN
ijtc-861	336	42	office	office	NOUN
ijtc-861	336	43	rulandari	rulandari	NOUN
ijtc-861	336	44	&	&	CCONJ
ijtc-861	336	45	rahmayani	rahmayani	PROPN
ijtc-861	336	46	433	433	NUM
ijtc-861	336	47	|	|	ADV
ijtc-861	336	48	ilomata	ilomata	PROPN
ijtc-861	336	49	international	international	ADJ
ijtc-861	336	50	journal	journal	NOUN
ijtc-861	336	51	of	of	ADP
ijtc-861	336	52	tax	tax	PROPN
ijtc-861	336	53	&	&	CCONJ
ijtc-861	336	54	accounting	account	VERB
ijtc-861	336	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	336	56	effect	effect	NOUN
ijtc-861	336	57	of	of	ADP
ijtc-861	336	58	taxpayer	taxpayer	NOUN
ijtc-861	336	59	awareness	awareness	NOUN
ijtc-861	336	60	(	(	PUNCT
ijtc-861	336	61	x3	x3	ADJ
ijtc-861	336	62	)	)	PUNCT
ijtc-861	336	63	on	on	ADP
ijtc-861	336	64	income	income	NOUN
ijtc-861	336	65	tax	tax	NOUN
ijtc-861	336	66	receipt	receipt	NOUN
ijtc-861	336	67	(	(	PUNCT
ijtc-861	336	68	y	y	NOUN
ijtc-861	336	69	)	)	PUNCT
ijtc-861	336	70	based	base	VERB
ijtc-861	336	71	on	on	ADP
ijtc-861	336	72	the	the	DET
ijtc-861	336	73	results	result	NOUN
ijtc-861	336	74	of	of	ADP
ijtc-861	336	75	data	datum	NOUN
ijtc-861	336	76	analysis	analysis	NOUN
ijtc-861	336	77	conducted	conduct	VERB
ijtc-861	336	78	in	in	ADP
ijtc-861	336	79	this	this	DET
ijtc-861	336	80	study	study	NOUN
ijtc-861	336	81	,	,	PUNCT
ijtc-861	336	82	shows	show	VERB
ijtc-861	336	83	that	that	SCONJ
ijtc-861	336	84	there	there	PRON
ijtc-861	336	85	is	be	VERB
ijtc-861	336	86	a	a	DET
ijtc-861	336	87	positive	positive	ADJ
ijtc-861	336	88	and	and	CCONJ
ijtc-861	336	89	significant	significant	ADJ
ijtc-861	336	90	influence	influence	NOUN
ijtc-861	336	91	between	between	ADP
ijtc-861	336	92	taxpayer	taxpayer	NOUN
ijtc-861	336	93	awareness	awareness	NOUN
ijtc-861	336	94	(	(	PUNCT
ijtc-861	336	95	x3	x3	ADJ
ijtc-861	336	96	)	)	PUNCT
ijtc-861	336	97	on	on	ADP
ijtc-861	336	98	income	income	NOUN
ijtc-861	336	99	tax	tax	NOUN
ijtc-861	336	100	receipt	receipt	NOUN
ijtc-861	336	101	(	(	PUNCT
ijtc-861	336	102	y	y	NOUN
ijtc-861	336	103	)	)	PUNCT
ijtc-861	336	104	for	for	ADP
ijtc-861	336	105	individual	individual	ADJ
ijtc-861	336	106	taxpayers	taxpayer	NOUN
ijtc-861	336	107	registered	register	VERB
ijtc-861	336	108	at	at	ADP
ijtc-861	336	109	kpp	kpp	PROPN
ijtc-861	336	110	pratama	pratama	NOUN
ijtc-861	336	111	sawah	sawah	NOUN
ijtc-861	336	112	besar	besar	PROPN
ijtc-861	336	113	one	one	NUM
ijtc-861	336	114	.	.	PUNCT
ijtc-861	337	1	this	this	PRON
ijtc-861	337	2	can	can	AUX
ijtc-861	337	3	be	be	AUX
ijtc-861	337	4	seen	see	VERB
ijtc-861	337	5	from	from	ADP
ijtc-861	337	6	the	the	DET
ijtc-861	337	7	results	result	NOUN
ijtc-861	337	8	of	of	ADP
ijtc-861	337	9	the	the	DET
ijtc-861	337	10	coefficient	coefficient	NOUN
ijtc-861	337	11	of	of	ADP
ijtc-861	337	12	determination	determination	NOUN
ijtc-861	337	13	(	(	PUNCT
ijtc-861	337	14	r2	r2	PROPN
ijtc-861	337	15	)	)	PUNCT
ijtc-861	337	16	which	which	PRON
ijtc-861	337	17	shows	show	VERB
ijtc-861	337	18	that	that	SCONJ
ijtc-861	337	19	the	the	DET
ijtc-861	337	20	variable	variable	ADJ
ijtc-861	337	21	taxpayer	taxpayer	NOUN
ijtc-861	337	22	awareness	awareness	NOUN
ijtc-861	337	23	(	(	PUNCT
ijtc-861	337	24	x3	x3	ADJ
ijtc-861	337	25	)	)	PUNCT
ijtc-861	337	26	on	on	ADP
ijtc-861	337	27	income	income	NOUN
ijtc-861	337	28	tax	tax	NOUN
ijtc-861	337	29	receipt	receipt	NOUN
ijtc-861	337	30	(	(	PUNCT
ijtc-861	337	31	y	y	NOUN
ijtc-861	337	32	)	)	PUNCT
ijtc-861	337	33	is	be	AUX
ijtc-861	337	34	0.494	0.494	NUM
ijtc-861	337	35	or	or	CCONJ
ijtc-861	337	36	49.4	49.4	NUM
ijtc-861	337	37	%	%	NOUN
ijtc-861	337	38	.	.	PUNCT
ijtc-861	338	1	thus	thus	ADV
ijtc-861	338	2	,	,	PUNCT
ijtc-861	338	3	there	there	PRON
ijtc-861	338	4	is	be	VERB
ijtc-861	338	5	a	a	DET
ijtc-861	338	6	close	close	ADJ
ijtc-861	338	7	and	and	CCONJ
ijtc-861	338	8	strong	strong	ADJ
ijtc-861	338	9	relationship	relationship	NOUN
ijtc-861	338	10	between	between	ADP
ijtc-861	338	11	taxpayer	taxpayer	NOUN
ijtc-861	338	12	awareness	awareness	NOUN
ijtc-861	338	13	and	and	CCONJ
ijtc-861	338	14	income	income	NOUN
ijtc-861	338	15	tax	tax	NOUN
ijtc-861	338	16	receipts	receipt	NOUN
ijtc-861	338	17	.	.	PUNCT
ijtc-861	339	1	in	in	ADP
ijtc-861	339	2	this	this	DET
ijtc-861	339	3	case	case	NOUN
ijtc-861	339	4	,	,	PUNCT
ijtc-861	339	5	it	it	PRON
ijtc-861	339	6	is	be	AUX
ijtc-861	339	7	concluded	conclude	VERB
ijtc-861	339	8	that	that	SCONJ
ijtc-861	339	9	one	one	NUM
ijtc-861	339	10	of	of	ADP
ijtc-861	339	11	the	the	DET
ijtc-861	339	12	factors	factor	NOUN
ijtc-861	339	13	that	that	PRON
ijtc-861	339	14	influence	influence	NOUN
ijtc-861	339	15	income	income	NOUN
ijtc-861	339	16	tax	tax	NOUN
ijtc-861	339	17	receipt	receipt	NOUN
ijtc-861	339	18	is	be	AUX
ijtc-861	339	19	the	the	DET
ijtc-861	339	20	taxpayer	taxpayer	NOUN
ijtc-861	339	21	awareness	awareness	NOUN
ijtc-861	339	22	factor	factor	NOUN
ijtc-861	339	23	.	.	PUNCT
ijtc-861	340	1	the	the	DET
ijtc-861	340	2	more	more	ADJ
ijtc-861	340	3	people	people	NOUN
ijtc-861	340	4	who	who	PRON
ijtc-861	340	5	realize	realize	VERB
ijtc-861	340	6	the	the	DET
ijtc-861	340	7	importance	importance	NOUN
ijtc-861	340	8	of	of	ADP
ijtc-861	340	9	paying	pay	VERB
ijtc-861	340	10	taxes	taxis	NOUN
ijtc-861	340	11	,	,	PUNCT
ijtc-861	340	12	the	the	DET
ijtc-861	340	13	better	well	ADJ
ijtc-861	340	14	participation	participation	NOUN
ijtc-861	340	15	will	will	AUX
ijtc-861	340	16	be	be	AUX
ijtc-861	340	17	created	create	VERB
ijtc-861	340	18	in	in	ADP
ijtc-861	340	19	supporting	support	VERB
ijtc-861	340	20	the	the	DET
ijtc-861	340	21	country	country	NOUN
ijtc-861	340	22	's	's	PART
ijtc-861	340	23	development	development	NOUN
ijtc-861	340	24	.	.	PUNCT
ijtc-861	341	1	so	so	ADV
ijtc-861	341	2	that	that	SCONJ
ijtc-861	341	3	the	the	DET
ijtc-861	341	4	income	income	NOUN
ijtc-861	341	5	tax	tax	NOUN
ijtc-861	341	6	receipt	receipt	NOUN
ijtc-861	341	7	that	that	PRON
ijtc-861	341	8	is	be	AUX
ijtc-861	341	9	owned	own	VERB
ijtc-861	341	10	will	will	AUX
ijtc-861	341	11	be	be	AUX
ijtc-861	341	12	affected	affect	VERB
ijtc-861	341	13	.	.	PUNCT
ijtc-861	342	1	however	however	ADV
ijtc-861	342	2	,	,	PUNCT
ijtc-861	342	3	the	the	DET
ijtc-861	342	4	error	error	NOUN
ijtc-861	342	5	rate	rate	NOUN
ijtc-861	342	6	(	(	PUNCT
ijtc-861	342	7	error	error	NOUN
ijtc-861	342	8	)	)	PUNCT
ijtc-861	342	9	of	of	ADP
ijtc-861	342	10	50.6	50.6	NUM
ijtc-861	342	11	%	%	NOUN
ijtc-861	342	12	is	be	AUX
ijtc-861	342	13	the	the	DET
ijtc-861	342	14	influence	influence	NOUN
ijtc-861	342	15	of	of	ADP
ijtc-861	342	16	other	other	ADJ
ijtc-861	342	17	factors	factor	NOUN
ijtc-861	342	18	not	not	PART
ijtc-861	342	19	examined	examine	VERB
ijtc-861	342	20	in	in	ADP
ijtc-861	342	21	this	this	DET
ijtc-861	342	22	study	study	NOUN
ijtc-861	342	23	.	.	PUNCT
ijtc-861	343	1	the	the	DET
ijtc-861	343	2	results	result	NOUN
ijtc-861	343	3	of	of	ADP
ijtc-861	343	4	this	this	DET
ijtc-861	343	5	study	study	NOUN
ijtc-861	343	6	are	be	AUX
ijtc-861	343	7	supported	support	VERB
ijtc-861	343	8	by	by	ADP
ijtc-861	343	9	previous	previous	ADJ
ijtc-861	343	10	research	research	NOUN
ijtc-861	343	11	conducted	conduct	VERB
ijtc-861	343	12	by	by	ADP
ijtc-861	343	13	jarkoni	jarkoni	PROPN
ijtc-861	343	14	&	&	CCONJ
ijtc-861	343	15	irene	irene	PROPN
ijtc-861	343	16	septy	septy	ADJ
ijtc-861	343	17	hariansyah	hariansyah	NOUN
ijtc-861	343	18	(	(	PUNCT
ijtc-861	343	19	2022	2022	NUM
ijtc-861	343	20	)	)	PUNCT
ijtc-861	343	21	.	.	PUNCT
ijtc-861	344	1	the	the	DET
ijtc-861	344	2	results	result	NOUN
ijtc-861	344	3	of	of	ADP
ijtc-861	344	4	his	his	PRON
ijtc-861	344	5	research	research	NOUN
ijtc-861	344	6	show	show	VERB
ijtc-861	344	7	that	that	SCONJ
ijtc-861	344	8	taxpayer	taxpayer	NOUN
ijtc-861	344	9	awareness	awareness	NOUN
ijtc-861	344	10	has	have	VERB
ijtc-861	344	11	a	a	DET
ijtc-861	344	12	positive	positive	ADJ
ijtc-861	344	13	and	and	CCONJ
ijtc-861	344	14	significant	significant	ADJ
ijtc-861	344	15	effect	effect	NOUN
ijtc-861	344	16	on	on	ADP
ijtc-861	344	17	individual	individual	ADJ
ijtc-861	344	18	income	income	NOUN
ijtc-861	344	19	tax	tax	NOUN
ijtc-861	344	20	receipts	receipt	NOUN
ijtc-861	344	21	at	at	ADP
ijtc-861	344	22	kpp	kpp	PROPN
ijtc-861	344	23	pratama	pratama	NOUN
ijtc-861	344	24	cibitung	cibitung	VERB
ijtc-861	344	25	with	with	ADP
ijtc-861	344	26	a	a	DET
ijtc-861	344	27	correlation	correlation	NOUN
ijtc-861	344	28	coefficient	coefficient	NOUN
ijtc-861	344	29	value	value	NOUN
ijtc-861	344	30	of	of	ADP
ijtc-861	344	31	0.618	0.618	NUM
ijtc-861	344	32	.	.	PUNCT
ijtc-861	345	1	this	this	PRON
ijtc-861	345	2	means	mean	VERB
ijtc-861	345	3	that	that	SCONJ
ijtc-861	345	4	increasing	increase	VERB
ijtc-861	345	5	taxpayer	taxpayer	NOUN
ijtc-861	345	6	awareness	awareness	NOUN
ijtc-861	345	7	will	will	AUX
ijtc-861	345	8	make	make	VERB
ijtc-861	345	9	a	a	DET
ijtc-861	345	10	positive	positive	ADJ
ijtc-861	345	11	contribution	contribution	NOUN
ijtc-861	345	12	to	to	ADP
ijtc-861	345	13	tax	tax	NOUN
ijtc-861	345	14	revenue	revenue	NOUN
ijtc-861	345	15	.	.	PUNCT
ijtc-861	346	1	in	in	ADP
ijtc-861	346	2	other	other	ADJ
ijtc-861	346	3	words	word	NOUN
ijtc-861	346	4	,	,	PUNCT
ijtc-861	346	5	if	if	SCONJ
ijtc-861	346	6	the	the	DET
ijtc-861	346	7	taxpayer	taxpayer	NOUN
ijtc-861	346	8	awareness	awareness	NOUN
ijtc-861	346	9	variable	variable	ADJ
ijtc-861	346	10	increases	increase	NOUN
ijtc-861	346	11	,	,	PUNCT
ijtc-861	346	12	the	the	DET
ijtc-861	346	13	kpp	kpp	PROPN
ijtc-861	346	14	pratama	pratama	NOUN
ijtc-861	346	15	sawah	sawah	VERB
ijtc-861	346	16	besar	besar	PROPN
ijtc-861	346	17	one	one	NUM
ijtc-861	346	18	income	income	NOUN
ijtc-861	346	19	tax	tax	NOUN
ijtc-861	346	20	revenue	revenue	NOUN
ijtc-861	346	21	variable	variable	NOUN
ijtc-861	346	22	will	will	AUX
ijtc-861	346	23	also	also	ADV
ijtc-861	346	24	increase	increase	VERB
ijtc-861	346	25	.	.	PUNCT
ijtc-861	347	1	effect	effect	NOUN
ijtc-861	347	2	of	of	ADP
ijtc-861	347	3	changes	change	NOUN
ijtc-861	347	4	in	in	ADP
ijtc-861	347	5	layers	layer	NOUN
ijtc-861	347	6	of	of	ADP
ijtc-861	347	7	taxable	taxable	ADJ
ijtc-861	347	8	income	income	NOUN
ijtc-861	347	9	article	article	NOUN
ijtc-861	347	10	17	17	NUM
ijtc-861	347	11	hpp	hpp	PROPN
ijtc-861	347	12	law	law	PROPN
ijtc-861	347	13	(	(	PUNCT
ijtc-861	347	14	x1	x1	PROPN
ijtc-861	347	15	)	)	PUNCT
ijtc-861	347	16	,	,	PUNCT
ijtc-861	347	17	individual	individual	ADJ
ijtc-861	347	18	spt	spt	NOUN
ijtc-861	347	19	reporting	reporting	NOUN
ijtc-861	347	20	(	(	PUNCT
ijtc-861	347	21	x2	x2	ADJ
ijtc-861	347	22	)	)	PUNCT
ijtc-861	347	23	and	and	CCONJ
ijtc-861	347	24	taxpayer	taxpayer	NOUN
ijtc-861	347	25	awareness	awareness	NOUN
ijtc-861	347	26	(	(	PUNCT
ijtc-861	347	27	x3	x3	ADJ
ijtc-861	347	28	)	)	PUNCT
ijtc-861	347	29	simultaneously	simultaneously	ADV
ijtc-861	347	30	on	on	ADP
ijtc-861	347	31	income	income	NOUN
ijtc-861	347	32	tax	tax	NOUN
ijtc-861	347	33	receipt	receipt	NOUN
ijtc-861	347	34	(	(	PUNCT
ijtc-861	347	35	y	y	NOUN
ijtc-861	347	36	)	)	PUNCT
ijtc-861	347	37	based	base	VERB
ijtc-861	347	38	on	on	ADP
ijtc-861	347	39	the	the	DET
ijtc-861	347	40	results	result	NOUN
ijtc-861	347	41	of	of	ADP
ijtc-861	347	42	the	the	DET
ijtc-861	347	43	data	datum	NOUN
ijtc-861	347	44	analysis	analysis	NOUN
ijtc-861	347	45	carried	carry	VERB
ijtc-861	347	46	out	out	ADP
ijtc-861	347	47	in	in	ADP
ijtc-861	347	48	this	this	DET
ijtc-861	347	49	study	study	NOUN
ijtc-861	347	50	,	,	PUNCT
ijtc-861	347	51	show	show	VERB
ijtc-861	347	52	that	that	SCONJ
ijtc-861	347	53	there	there	PRON
ijtc-861	347	54	is	be	VERB
ijtc-861	347	55	a	a	DET
ijtc-861	347	56	positive	positive	ADJ
ijtc-861	347	57	and	and	CCONJ
ijtc-861	347	58	significant	significant	ADJ
ijtc-861	347	59	influence	influence	NOUN
ijtc-861	347	60	between	between	ADP
ijtc-861	347	61	changes	change	NOUN
ijtc-861	347	62	in	in	ADP
ijtc-861	347	63	layers	layer	NOUN
ijtc-861	347	64	of	of	ADP
ijtc-861	347	65	taxable	taxable	ADJ
ijtc-861	347	66	income	income	NOUN
ijtc-861	347	67	under	under	ADP
ijtc-861	347	68	article	article	NOUN
ijtc-861	347	69	17	17	NUM
ijtc-861	347	70	of	of	ADP
ijtc-861	347	71	the	the	DET
ijtc-861	347	72	hpp	hpp	PROPN
ijtc-861	347	73	law	law	PROPN
ijtc-861	347	74	(	(	PUNCT
ijtc-861	347	75	x1	x1	PROPN
ijtc-861	347	76	)	)	PUNCT
ijtc-861	347	77	,	,	PUNCT
ijtc-861	347	78	individual	individual	ADJ
ijtc-861	347	79	spt	spt	NOUN
ijtc-861	347	80	reporting	reporting	NOUN
ijtc-861	347	81	(	(	PUNCT
ijtc-861	347	82	x2	x2	NOUN
ijtc-861	347	83	)	)	PUNCT
ijtc-861	347	84	,	,	PUNCT
ijtc-861	347	85	and	and	CCONJ
ijtc-861	347	86	taxpayer	taxpayer	NOUN
ijtc-861	347	87	awareness	awareness	NOUN
ijtc-861	347	88	(	(	PUNCT
ijtc-861	347	89	x3	x3	ADJ
ijtc-861	347	90	)	)	PUNCT
ijtc-861	347	91	simultaneously	simultaneously	ADV
ijtc-861	347	92	on	on	ADP
ijtc-861	347	93	income	income	NOUN
ijtc-861	347	94	income	income	NOUN
ijtc-861	347	95	tax	tax	NOUN
ijtc-861	347	96	(	(	PUNCT
ijtc-861	347	97	y	y	NOUN
ijtc-861	347	98	)	)	PUNCT
ijtc-861	347	99	for	for	ADP
ijtc-861	347	100	individual	individual	ADJ
ijtc-861	347	101	taxpayers	taxpayer	NOUN
ijtc-861	347	102	registered	register	VERB
ijtc-861	347	103	at	at	ADP
ijtc-861	347	104	kpp	kpp	PROPN
ijtc-861	347	105	pratama	pratama	NOUN
ijtc-861	347	106	sawah	sawah	NOUN
ijtc-861	347	107	besar	besar	PROPN
ijtc-861	347	108	one	one	NUM
ijtc-861	347	109	.	.	PUNCT
ijtc-861	348	1	this	this	PRON
ijtc-861	348	2	can	can	AUX
ijtc-861	348	3	be	be	AUX
ijtc-861	348	4	seen	see	VERB
ijtc-861	348	5	from	from	ADP
ijtc-861	348	6	the	the	DET
ijtc-861	348	7	results	result	NOUN
ijtc-861	348	8	of	of	ADP
ijtc-861	348	9	the	the	DET
ijtc-861	348	10	coefficient	coefficient	NOUN
ijtc-861	348	11	of	of	ADP
ijtc-861	348	12	determination	determination	NOUN
ijtc-861	348	13	(	(	PUNCT
ijtc-861	348	14	r2	r2	PROPN
ijtc-861	348	15	)	)	PUNCT
ijtc-861	348	16	which	which	PRON
ijtc-861	348	17	shows	show	VERB
ijtc-861	348	18	that	that	SCONJ
ijtc-861	348	19	the	the	DET
ijtc-861	348	20	variable	variable	ADJ
ijtc-861	348	21	layer	layer	NOUN
ijtc-861	348	22	of	of	ADP
ijtc-861	348	23	change	change	NOUN
ijtc-861	348	24	of	of	ADP
ijtc-861	348	25	taxable	taxable	ADJ
ijtc-861	348	26	income	income	NOUN
ijtc-861	348	27	article	article	NOUN
ijtc-861	348	28	17	17	NUM
ijtc-861	348	29	of	of	ADP
ijtc-861	348	30	the	the	DET
ijtc-861	348	31	hpp	hpp	PROPN
ijtc-861	348	32	law	law	PROPN
ijtc-861	348	33	(	(	PUNCT
ijtc-861	348	34	x1	x1	PROPN
ijtc-861	348	35	)	)	PUNCT
ijtc-861	348	36	,	,	PUNCT
ijtc-861	348	37	individual	individual	ADJ
ijtc-861	348	38	spt	spt	NOUN
ijtc-861	348	39	reporting	reporting	NOUN
ijtc-861	348	40	(	(	PUNCT
ijtc-861	348	41	x2	x2	NOUN
ijtc-861	348	42	)	)	PUNCT
ijtc-861	348	43	,	,	PUNCT
ijtc-861	348	44	and	and	CCONJ
ijtc-861	348	45	taxpayer	taxpayer	NOUN
ijtc-861	348	46	awareness	awareness	NOUN
ijtc-861	348	47	(	(	PUNCT
ijtc-861	348	48	x3	x3	ADJ
ijtc-861	348	49	)	)	PUNCT
ijtc-861	348	50	on	on	ADP
ijtc-861	348	51	income	income	NOUN
ijtc-861	348	52	tax	tax	NOUN
ijtc-861	348	53	receipts	receipt	NOUN
ijtc-861	348	54	(	(	PUNCT
ijtc-861	348	55	y	y	NOUN
ijtc-861	348	56	)	)	PUNCT
ijtc-861	348	57	is	be	AUX
ijtc-861	348	58	0.883	0.883	NUM
ijtc-861	348	59	or	or	CCONJ
ijtc-861	348	60	88.3	88.3	NUM
ijtc-861	348	61	%	%	NOUN
ijtc-861	348	62	.	.	PUNCT
ijtc-861	349	1	thus	thus	ADV
ijtc-861	349	2	,	,	PUNCT
ijtc-861	349	3	there	there	PRON
ijtc-861	349	4	is	be	VERB
ijtc-861	349	5	a	a	DET
ijtc-861	349	6	strong	strong	ADJ
ijtc-861	349	7	relationship	relationship	NOUN
ijtc-861	349	8	between	between	ADP
ijtc-861	349	9	changes	change	NOUN
ijtc-861	349	10	in	in	ADP
ijtc-861	349	11	layers	layer	NOUN
ijtc-861	349	12	of	of	ADP
ijtc-861	349	13	taxable	taxable	ADJ
ijtc-861	349	14	income	income	NOUN
ijtc-861	349	15	article	article	NOUN
ijtc-861	349	16	17	17	NUM
ijtc-861	349	17	of	of	ADP
ijtc-861	349	18	the	the	DET
ijtc-861	349	19	hpp	hpp	PROPN
ijtc-861	349	20	law	law	PROPN
ijtc-861	349	21	,	,	PUNCT
ijtc-861	349	22	individual	individual	ADJ
ijtc-861	349	23	spt	spt	NOUN
ijtc-861	349	24	reporting	reporting	NOUN
ijtc-861	349	25	,	,	PUNCT
ijtc-861	349	26	and	and	CCONJ
ijtc-861	349	27	taxpayer	taxpayer	NOUN
ijtc-861	349	28	awareness	awareness	NOUN
ijtc-861	349	29	of	of	ADP
ijtc-861	349	30	income	income	NOUN
ijtc-861	349	31	tax	tax	NOUN
ijtc-861	349	32	receipts	receipt	NOUN
ijtc-861	349	33	.	.	PUNCT
ijtc-861	350	1	the	the	DET
ijtc-861	350	2	conclusion	conclusion	NOUN
ijtc-861	350	3	in	in	ADP
ijtc-861	350	4	this	this	DET
ijtc-861	350	5	case	case	NOUN
ijtc-861	350	6	is	be	AUX
ijtc-861	350	7	that	that	SCONJ
ijtc-861	350	8	one	one	NUM
ijtc-861	350	9	of	of	ADP
ijtc-861	350	10	the	the	DET
ijtc-861	350	11	factors	factor	NOUN
ijtc-861	350	12	that	that	PRON
ijtc-861	350	13	influence	influence	VERB
ijtc-861	350	14	income	income	NOUN
ijtc-861	350	15	tax	tax	NOUN
ijtc-861	350	16	receipts	receipt	NOUN
ijtc-861	350	17	simultaneously	simultaneously	ADV
ijtc-861	350	18	is	be	AUX
ijtc-861	350	19	the	the	DET
ijtc-861	350	20	factor	factor	NOUN
ijtc-861	350	21	of	of	ADP
ijtc-861	350	22	changes	change	NOUN
ijtc-861	350	23	in	in	ADP
ijtc-861	350	24	layers	layer	NOUN
ijtc-861	350	25	of	of	ADP
ijtc-861	350	26	taxable	taxable	ADJ
ijtc-861	350	27	income	income	NOUN
ijtc-861	350	28	article	article	NOUN
ijtc-861	350	29	17	17	NUM
ijtc-861	350	30	of	of	ADP
ijtc-861	350	31	the	the	DET
ijtc-861	350	32	hpp	hpp	PROPN
ijtc-861	350	33	law	law	PROPN
ijtc-861	350	34	,	,	PUNCT
ijtc-861	350	35	reporting	reporting	NOUN
ijtc-861	350	36	of	of	ADP
ijtc-861	350	37	individual	individual	ADJ
ijtc-861	350	38	spt	spt	NOUN
ijtc-861	350	39	and	and	CCONJ
ijtc-861	350	40	taxpayer	taxpayer	NOUN
ijtc-861	350	41	awareness	awareness	NOUN
ijtc-861	350	42	.	.	PUNCT
ijtc-861	351	1	when	when	SCONJ
ijtc-861	351	2	there	there	PRON
ijtc-861	351	3	is	be	VERB
ijtc-861	351	4	a	a	DET
ijtc-861	351	5	change	change	NOUN
ijtc-861	351	6	in	in	ADP
ijtc-861	351	7	income	income	NOUN
ijtc-861	351	8	tax	tax	NOUN
ijtc-861	351	9	or	or	CCONJ
ijtc-861	351	10	progressive	progressive	ADJ
ijtc-861	351	11	rates	rate	NOUN
ijtc-861	351	12	that	that	PRON
ijtc-861	351	13	are	be	AUX
ijtc-861	351	14	subject	subject	ADJ
ijtc-861	351	15	to	to	ADP
ijtc-861	351	16	tax	tax	NOUN
ijtc-861	351	17	,	,	PUNCT
ijtc-861	351	18	such	such	ADJ
ijtc-861	351	19	as	as	ADP
ijtc-861	351	20	adjusting	adjust	VERB
ijtc-861	351	21	tax	tax	NOUN
ijtc-861	351	22	rates	rate	NOUN
ijtc-861	351	23	,	,	PUNCT
ijtc-861	351	24	adding	add	VERB
ijtc-861	351	25	or	or	CCONJ
ijtc-861	351	26	reducing	reduce	VERB
ijtc-861	351	27	the	the	DET
ijtc-861	351	28	number	number	NOUN
ijtc-861	351	29	of	of	ADP
ijtc-861	351	30	layers	layer	NOUN
ijtc-861	351	31	,	,	PUNCT
ijtc-861	351	32	or	or	CCONJ
ijtc-861	351	33	setting	set	VERB
ijtc-861	351	34	the	the	DET
ijtc-861	351	35	amount	amount	NOUN
ijtc-861	351	36	of	of	ADP
ijtc-861	351	37	income	income	NOUN
ijtc-861	351	38	that	that	PRON
ijtc-861	351	39	is	be	AUX
ijtc-861	351	40	imposed	impose	VERB
ijtc-861	351	41	on	on	ADP
ijtc-861	351	42	each	each	DET
ijtc-861	351	43	layer	layer	NOUN
ijtc-861	351	44	,	,	PUNCT
ijtc-861	351	45	and	and	CCONJ
ijtc-861	351	46	when	when	SCONJ
ijtc-861	351	47	the	the	DET
ijtc-861	351	48	awareness	awareness	NOUN
ijtc-861	351	49	of	of	ADP
ijtc-861	351	50	taxpayers	taxpayer	NOUN
ijtc-861	351	51	in	in	ADP
ijtc-861	351	52	paying	pay	VERB
ijtc-861	351	53	taxes	taxis	NOUN
ijtc-861	351	54	and	and	CCONJ
ijtc-861	351	55	reporting	report	VERB
ijtc-861	351	56	their	their	PRON
ijtc-861	351	57	tax	tax	NOUN
ijtc-861	351	58	returns	return	NOUN
ijtc-861	351	59	increases	increase	VERB
ijtc-861	351	60	,	,	PUNCT
ijtc-861	351	61	income	income	NOUN
ijtc-861	351	62	tax	tax	NOUN
ijtc-861	351	63	revenues	revenue	NOUN
ijtc-861	351	64	owned	own	VERB
ijtc-861	351	65	by	by	ADP
ijtc-861	351	66	kpp	kpp	PROPN
ijtc-861	351	67	pratama	pratama	NOUN
ijtc-861	351	68	sawah	sawah	NOUN
ijtc-861	351	69	besar	besar	PROPN
ijtc-861	351	70	one	one	NUM
ijtc-861	351	71	will	will	AUX
ijtc-861	351	72	be	be	AUX
ijtc-861	351	73	affected	affect	VERB
ijtc-861	351	74	.	.	PUNCT
ijtc-861	352	1	however	however	ADV
ijtc-861	352	2	,	,	PUNCT
ijtc-861	352	3	the	the	DET
ijtc-861	352	4	error	error	NOUN
ijtc-861	352	5	rate	rate	NOUN
ijtc-861	352	6	(	(	PUNCT
ijtc-861	352	7	error	error	NOUN
ijtc-861	352	8	)	)	PUNCT
ijtc-861	352	9	of	of	ADP
ijtc-861	352	10	11.7	11.7	NUM
ijtc-861	352	11	%	%	NOUN
ijtc-861	352	12	is	be	AUX
ijtc-861	352	13	the	the	DET
ijtc-861	352	14	influence	influence	NOUN
ijtc-861	352	15	of	of	ADP
ijtc-861	352	16	other	other	ADJ
ijtc-861	352	17	factors	factor	NOUN
ijtc-861	352	18	not	not	PART
ijtc-861	352	19	examined	examine	VERB
ijtc-861	352	20	in	in	ADP
ijtc-861	352	21	this	this	DET
ijtc-861	352	22	study	study	NOUN
ijtc-861	352	23	conclusion	conclusion	NOUN
ijtc-861	352	24	based	base	VERB
ijtc-861	352	25	on	on	ADP
ijtc-861	352	26	the	the	DET
ijtc-861	352	27	results	result	NOUN
ijtc-861	352	28	of	of	ADP
ijtc-861	352	29	the	the	DET
ijtc-861	352	30	research	research	NOUN
ijtc-861	352	31	and	and	CCONJ
ijtc-861	352	32	discussion	discussion	NOUN
ijtc-861	352	33	that	that	PRON
ijtc-861	352	34	have	have	AUX
ijtc-861	352	35	been	be	AUX
ijtc-861	352	36	described	describe	VERB
ijtc-861	352	37	and	and	CCONJ
ijtc-861	352	38	explained	explain	VERB
ijtc-861	352	39	in	in	ADP
ijtc-861	352	40	the	the	DET
ijtc-861	352	41	previous	previous	ADJ
ijtc-861	352	42	chapter	chapter	NOUN
ijtc-861	352	43	,	,	PUNCT
ijtc-861	352	44	regarding	regard	VERB
ijtc-861	352	45	changes	change	NOUN
ijtc-861	352	46	in	in	ADP
ijtc-861	352	47	layers	layer	NOUN
ijtc-861	352	48	of	of	ADP
ijtc-861	352	49	taxable	taxable	ADJ
ijtc-861	352	50	income	income	NOUN
ijtc-861	352	51	article	article	NOUN
ijtc-861	352	52	17	17	NUM
ijtc-861	352	53	of	of	ADP
ijtc-861	352	54	the	the	DET
ijtc-861	352	55	hpp	hpp	PROPN
ijtc-861	352	56	law	law	PROPN
ijtc-861	352	57	,	,	PUNCT
ijtc-861	352	58	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-861	352	59	the	the	DET
ijtc-861	352	60	effect	effect	NOUN
ijtc-861	352	61	of	of	ADP
ijtc-861	352	62	changes	change	NOUN
ijtc-861	352	63	in	in	ADP
ijtc-861	352	64	layers	layer	NOUN
ijtc-861	352	65	of	of	ADP
ijtc-861	352	66	taxable	taxable	ADJ
ijtc-861	352	67	income	income	NOUN
ijtc-861	352	68	article	article	NOUN
ijtc-861	352	69	17	17	NUM
ijtc-861	352	70	of	of	ADP
ijtc-861	352	71	the	the	DET
ijtc-861	352	72	law	law	NOUN
ijtc-861	352	73	on	on	ADP
ijtc-861	352	74	cost	cost	NOUN
ijtc-861	352	75	of	of	ADP
ijtc-861	352	76	goods	good	NOUN
ijtc-861	352	77	sold	sell	VERB
ijtc-861	352	78	,	,	PUNCT
ijtc-861	352	79	reporting	reporting	NOUN
ijtc-861	352	80	of	of	ADP
ijtc-861	352	81	individual	individual	ADJ
ijtc-861	352	82	tax	tax	NOUN
ijtc-861	352	83	returns	return	NOUN
ijtc-861	352	84	and	and	CCONJ
ijtc-861	352	85	taxpayer	taxpayer	NOUN
ijtc-861	352	86	awareness	awareness	NOUN
ijtc-861	352	87	of	of	ADP
ijtc-861	352	88	income	income	NOUN
ijtc-861	352	89	tax	tax	NOUN
ijtc-861	352	90	receipt	receipt	NOUN
ijtc-861	352	91	at	at	ADP
ijtc-861	352	92	the	the	DET
ijtc-861	352	93	pratama	pratama	NOUN
ijtc-861	352	94	sawah	sawah	NOUN
ijtc-861	352	95	besar	besar	PROPN
ijtc-861	352	96	one	one	NUM
ijtc-861	352	97	tax	tax	NOUN
ijtc-861	352	98	service	service	NOUN
ijtc-861	352	99	office	office	NOUN
ijtc-861	352	100	rulandari	rulandari	NOUN
ijtc-861	352	101	&	&	CCONJ
ijtc-861	352	102	rahmayani	rahmayani	PROPN
ijtc-861	352	103	434	434	NUM
ijtc-861	353	1	|	|	ADV
ijtc-861	353	2	ilomata	ilomata	PROPN
ijtc-861	353	3	international	international	ADJ
ijtc-861	353	4	journal	journal	NOUN
ijtc-861	353	5	of	of	ADP
ijtc-861	353	6	tax	tax	PROPN
ijtc-861	353	7	&	&	CCONJ
ijtc-861	353	8	accounting	account	VERB
ijtc-861	353	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	353	10	reporting	reporting	NOUN
ijtc-861	353	11	of	of	ADP
ijtc-861	353	12	spt	spt	PROPN
ijtc-861	353	13	individuals	individual	NOUN
ijtc-861	353	14	and	and	CCONJ
ijtc-861	353	15	taxpayer	taxpayer	NOUN
ijtc-861	353	16	awareness	awareness	NOUN
ijtc-861	353	17	of	of	ADP
ijtc-861	353	18	income	income	NOUN
ijtc-861	353	19	tax	tax	NOUN
ijtc-861	353	20	receipt	receipt	NOUN
ijtc-861	353	21	at	at	ADP
ijtc-861	353	22	kpp	kpp	PROPN
ijtc-861	353	23	pratama	pratama	NOUN
ijtc-861	353	24	sawah	sawah	NOUN
ijtc-861	353	25	besar	besar	PROPN
ijtc-861	353	26	one	one	NUM
ijtc-861	353	27	it	it	PRON
ijtc-861	353	28	can	can	AUX
ijtc-861	353	29	be	be	AUX
ijtc-861	353	30	concluded	conclude	VERB
ijtc-861	353	31	that	that	SCONJ
ijtc-861	353	32	:	:	PUNCT
ijtc-861	353	33	1	1	X
ijtc-861	353	34	.	.	X
ijtc-861	353	35	changes	change	NOUN
ijtc-861	353	36	in	in	ADP
ijtc-861	353	37	layers	layer	NOUN
ijtc-861	353	38	of	of	ADP
ijtc-861	353	39	taxable	taxable	ADJ
ijtc-861	353	40	income	income	NOUN
ijtc-861	353	41	article	article	NOUN
ijtc-861	353	42	17	17	NUM
ijtc-861	353	43	of	of	ADP
ijtc-861	353	44	the	the	DET
ijtc-861	353	45	hpp	hpp	PROPN
ijtc-861	353	46	law	law	PROPN
ijtc-861	353	47	(	(	PUNCT
ijtc-861	353	48	x1	x1	PROPN
ijtc-861	353	49	)	)	PUNCT
ijtc-861	353	50	have	have	VERB
ijtc-861	353	51	a	a	DET
ijtc-861	353	52	positive	positive	ADJ
ijtc-861	353	53	and	and	CCONJ
ijtc-861	353	54	significant	significant	ADJ
ijtc-861	353	55	effect	effect	NOUN
ijtc-861	353	56	on	on	ADP
ijtc-861	353	57	income	income	NOUN
ijtc-861	353	58	tax	tax	NOUN
ijtc-861	353	59	revenue	revenue	NOUN
ijtc-861	353	60	(	(	PUNCT
ijtc-861	353	61	y	y	NOUN
ijtc-861	353	62	)	)	PUNCT
ijtc-861	353	63	with	with	ADP
ijtc-861	353	64	the	the	DET
ijtc-861	353	65	result	result	NOUN
ijtc-861	353	66	of	of	ADP
ijtc-861	353	67	the	the	DET
ijtc-861	353	68	coefficient	coefficient	NOUN
ijtc-861	353	69	of	of	ADP
ijtc-861	353	70	determination	determination	NOUN
ijtc-861	353	71	(	(	PUNCT
ijtc-861	353	72	r2	r2	PROPN
ijtc-861	353	73	)	)	PUNCT
ijtc-861	353	74	of	of	ADP
ijtc-861	353	75	0.392	0.392	NUM
ijtc-861	353	76	or	or	CCONJ
ijtc-861	353	77	39.2	39.2	NUM
ijtc-861	353	78	%	%	NOUN
ijtc-861	353	79	.	.	PUNCT
ijtc-861	354	1	2	2	X
ijtc-861	354	2	.	.	X
ijtc-861	354	3	reporting	reporting	NOUN
ijtc-861	354	4	of	of	ADP
ijtc-861	354	5	individual	individual	ADJ
ijtc-861	354	6	spt	spt	NOUN
ijtc-861	354	7	(	(	PUNCT
ijtc-861	354	8	x2	x2	PROPN
ijtc-861	354	9	)	)	PUNCT
ijtc-861	354	10	has	have	VERB
ijtc-861	354	11	a	a	DET
ijtc-861	354	12	positive	positive	ADJ
ijtc-861	354	13	and	and	CCONJ
ijtc-861	354	14	significant	significant	ADJ
ijtc-861	354	15	effect	effect	NOUN
ijtc-861	354	16	on	on	ADP
ijtc-861	354	17	income	income	NOUN
ijtc-861	354	18	tax	tax	NOUN
ijtc-861	354	19	receipts	receipt	NOUN
ijtc-861	354	20	(	(	PUNCT
ijtc-861	354	21	y	y	NOUN
ijtc-861	354	22	)	)	PUNCT
ijtc-861	354	23	with	with	ADP
ijtc-861	354	24	the	the	DET
ijtc-861	354	25	result	result	NOUN
ijtc-861	354	26	of	of	ADP
ijtc-861	354	27	the	the	DET
ijtc-861	354	28	coefficient	coefficient	NOUN
ijtc-861	354	29	of	of	ADP
ijtc-861	354	30	determination	determination	NOUN
ijtc-861	354	31	(	(	PUNCT
ijtc-861	354	32	r2	r2	PROPN
ijtc-861	354	33	)	)	PUNCT
ijtc-861	354	34	of	of	ADP
ijtc-861	354	35	0.851	0.851	NUM
ijtc-861	354	36	or	or	CCONJ
ijtc-861	354	37	85.1	85.1	NUM
ijtc-861	354	38	%	%	NOUN
ijtc-861	354	39	.	.	PUNCT
ijtc-861	355	1	3	3	X
ijtc-861	355	2	.	.	X
ijtc-861	355	3	taxpayer	taxpayer	NOUN
ijtc-861	355	4	awareness	awareness	NOUN
ijtc-861	355	5	(	(	PUNCT
ijtc-861	355	6	x3	x3	PROPN
ijtc-861	355	7	)	)	PUNCT
ijtc-861	355	8	has	have	VERB
ijtc-861	355	9	a	a	DET
ijtc-861	355	10	positive	positive	ADJ
ijtc-861	355	11	and	and	CCONJ
ijtc-861	355	12	significant	significant	ADJ
ijtc-861	355	13	effect	effect	NOUN
ijtc-861	355	14	on	on	ADP
ijtc-861	355	15	income	income	NOUN
ijtc-861	355	16	tax	tax	NOUN
ijtc-861	355	17	revenue	revenue	NOUN
ijtc-861	355	18	(	(	PUNCT
ijtc-861	355	19	y	y	NOUN
ijtc-861	355	20	)	)	PUNCT
ijtc-861	355	21	with	with	ADP
ijtc-861	355	22	the	the	DET
ijtc-861	355	23	result	result	NOUN
ijtc-861	355	24	of	of	ADP
ijtc-861	355	25	the	the	DET
ijtc-861	355	26	coefficient	coefficient	NOUN
ijtc-861	355	27	of	of	ADP
ijtc-861	355	28	determination	determination	NOUN
ijtc-861	355	29	(	(	PUNCT
ijtc-861	355	30	r2	r2	PROPN
ijtc-861	355	31	)	)	PUNCT
ijtc-861	355	32	of	of	ADP
ijtc-861	355	33	0.494	0.494	NUM
ijtc-861	355	34	or	or	CCONJ
ijtc-861	355	35	49.4	49.4	NUM
ijtc-861	355	36	%	%	NOUN
ijtc-861	355	37	.	.	PUNCT
ijtc-861	356	1	4	4	X
ijtc-861	356	2	.	.	X
ijtc-861	356	3	changes	change	NOUN
ijtc-861	356	4	in	in	ADP
ijtc-861	356	5	layers	layer	NOUN
ijtc-861	356	6	of	of	ADP
ijtc-861	356	7	taxable	taxable	ADJ
ijtc-861	356	8	income	income	NOUN
ijtc-861	356	9	article	article	NOUN
ijtc-861	356	10	17	17	NUM
ijtc-861	356	11	of	of	ADP
ijtc-861	356	12	the	the	DET
ijtc-861	356	13	hpp	hpp	PROPN
ijtc-861	356	14	law	law	PROPN
ijtc-861	356	15	(	(	PUNCT
ijtc-861	356	16	x1	x1	PROPN
ijtc-861	356	17	)	)	PUNCT
ijtc-861	356	18	,	,	PUNCT
ijtc-861	356	19	individual	individual	ADJ
ijtc-861	356	20	spt	spt	NOUN
ijtc-861	356	21	reporting	reporting	NOUN
ijtc-861	356	22	(	(	PUNCT
ijtc-861	356	23	x2	x2	ADJ
ijtc-861	356	24	)	)	PUNCT
ijtc-861	356	25	and	and	CCONJ
ijtc-861	356	26	taxpayer	taxpayer	NOUN
ijtc-861	356	27	awareness	awareness	NOUN
ijtc-861	356	28	(	(	PUNCT
ijtc-861	356	29	x3	x3	ADJ
ijtc-861	356	30	)	)	PUNCT
ijtc-861	356	31	simultaneously	simultaneously	ADV
ijtc-861	356	32	have	have	VERB
ijtc-861	356	33	a	a	DET
ijtc-861	356	34	positive	positive	ADJ
ijtc-861	356	35	and	and	CCONJ
ijtc-861	356	36	significant	significant	ADJ
ijtc-861	356	37	effect	effect	NOUN
ijtc-861	356	38	on	on	ADP
ijtc-861	356	39	income	income	NOUN
ijtc-861	356	40	tax	tax	NOUN
ijtc-861	356	41	receipts	receipt	NOUN
ijtc-861	356	42	(	(	PUNCT
ijtc-861	356	43	y	y	NOUN
ijtc-861	356	44	)	)	PUNCT
ijtc-861	356	45	with	with	ADP
ijtc-861	356	46	the	the	DET
ijtc-861	356	47	result	result	NOUN
ijtc-861	356	48	of	of	ADP
ijtc-861	356	49	the	the	DET
ijtc-861	356	50	coefficient	coefficient	NOUN
ijtc-861	356	51	of	of	ADP
ijtc-861	356	52	determination	determination	NOUN
ijtc-861	356	53	(	(	PUNCT
ijtc-861	356	54	r2	r2	PROPN
ijtc-861	356	55	)	)	PUNCT
ijtc-861	356	56	of	of	ADP
ijtc-861	356	57	0.883	0.883	NUM
ijtc-861	356	58	or	or	CCONJ
ijtc-861	356	59	88.3	88.3	NUM
ijtc-861	356	60	%	%	NOUN
ijtc-861	356	61	,	,	PUNCT
ijtc-861	356	62	while	while	SCONJ
ijtc-861	356	63	the	the	DET
ijtc-861	356	64	remaining	remain	VERB
ijtc-861	356	65	11.7	11.7	NUM
ijtc-861	356	66	%	%	NOUN
ijtc-861	356	67	is	be	AUX
ijtc-861	356	68	influenced	influence	VERB
ijtc-861	356	69	by	by	ADP
ijtc-861	356	70	other	other	ADJ
ijtc-861	356	71	variables	variable	NOUN
ijtc-861	356	72	not	not	PART
ijtc-861	356	73	examined	examine	VERB
ijtc-861	356	74	in	in	ADP
ijtc-861	356	75	this	this	DET
ijtc-861	356	76	study	study	NOUN
ijtc-861	356	77	.	.	PUNCT
ijtc-861	357	1	based	base	VERB
ijtc-861	357	2	on	on	ADP
ijtc-861	357	3	the	the	DET
ijtc-861	357	4	results	result	NOUN
ijtc-861	357	5	of	of	ADP
ijtc-861	357	6	the	the	DET
ijtc-861	357	7	analysis	analysis	NOUN
ijtc-861	357	8	and	and	CCONJ
ijtc-861	357	9	conclusions	conclusion	NOUN
ijtc-861	357	10	that	that	PRON
ijtc-861	357	11	have	have	AUX
ijtc-861	357	12	been	be	AUX
ijtc-861	357	13	described	describe	VERB
ijtc-861	357	14	by	by	ADP
ijtc-861	357	15	researchers	researcher	NOUN
ijtc-861	357	16	for	for	ADP
ijtc-861	357	17	the	the	DET
ijtc-861	357	18	problem	problem	NOUN
ijtc-861	357	19	of	of	ADP
ijtc-861	357	20	changes	change	NOUN
ijtc-861	357	21	in	in	ADP
ijtc-861	357	22	layers	layer	NOUN
ijtc-861	357	23	of	of	ADP
ijtc-861	357	24	taxable	taxable	ADJ
ijtc-861	357	25	income	income	NOUN
ijtc-861	357	26	article	article	NOUN
ijtc-861	357	27	17	17	NUM
ijtc-861	357	28	of	of	ADP
ijtc-861	357	29	the	the	DET
ijtc-861	357	30	hpp	hpp	PROPN
ijtc-861	357	31	law	law	PROPN
ijtc-861	357	32	,	,	PUNCT
ijtc-861	357	33	individual	individual	ADJ
ijtc-861	357	34	spt	spt	NOUN
ijtc-861	357	35	reporting	reporting	NOUN
ijtc-861	357	36	and	and	CCONJ
ijtc-861	357	37	taxpayer	taxpayer	NOUN
ijtc-861	357	38	awareness	awareness	NOUN
ijtc-861	357	39	of	of	ADP
ijtc-861	357	40	income	income	NOUN
ijtc-861	357	41	tax	tax	NOUN
ijtc-861	357	42	receipts	receipt	NOUN
ijtc-861	357	43	are	be	AUX
ijtc-861	357	44	quite	quite	ADV
ijtc-861	357	45	good	good	ADJ
ijtc-861	357	46	.	.	PUNCT
ijtc-861	358	1	however	however	ADV
ijtc-861	358	2	,	,	PUNCT
ijtc-861	358	3	it	it	PRON
ijtc-861	358	4	can	can	AUX
ijtc-861	358	5	be	be	AUX
ijtc-861	358	6	seen	see	VERB
ijtc-861	358	7	again	again	ADV
ijtc-861	358	8	from	from	ADP
ijtc-861	358	9	some	some	PRON
ijtc-861	358	10	of	of	ADP
ijtc-861	358	11	the	the	DET
ijtc-861	358	12	respondents	respondent	NOUN
ijtc-861	358	13	'	'	PART
ijtc-861	358	14	answers	answer	NOUN
ijtc-861	358	15	that	that	SCONJ
ijtc-861	358	16	there	there	PRON
ijtc-861	358	17	are	be	VERB
ijtc-861	358	18	still	still	ADV
ijtc-861	358	19	some	some	PRON
ijtc-861	358	20	who	who	PRON
ijtc-861	358	21	are	be	AUX
ijtc-861	358	22	dissatisfied	dissatisfied	ADJ
ijtc-861	358	23	with	with	ADP
ijtc-861	358	24	the	the	DET
ijtc-861	358	25	changes	change	NOUN
ijtc-861	358	26	in	in	ADP
ijtc-861	358	27	the	the	DET
ijtc-861	358	28	layers	layer	NOUN
ijtc-861	358	29	of	of	ADP
ijtc-861	358	30	taxable	taxable	ADJ
ijtc-861	358	31	income	income	NOUN
ijtc-861	358	32	article	article	NOUN
ijtc-861	358	33	17	17	NUM
ijtc-861	358	34	of	of	ADP
ijtc-861	358	35	the	the	DET
ijtc-861	358	36	hpp	hpp	PROPN
ijtc-861	358	37	law	law	PROPN
ijtc-861	358	38	,	,	PUNCT
ijtc-861	358	39	reporting	reporting	NOUN
ijtc-861	358	40	of	of	ADP
ijtc-861	358	41	individual	individual	ADJ
ijtc-861	358	42	spt	spt	NOUN
ijtc-861	358	43	and	and	CCONJ
ijtc-861	358	44	taxpayer	taxpayer	NOUN
ijtc-861	358	45	awareness	awareness	NOUN
ijtc-861	358	46	so	so	SCONJ
ijtc-861	358	47	that	that	SCONJ
ijtc-861	358	48	it	it	PRON
ijtc-861	358	49	still	still	ADV
ijtc-861	358	50	needs	need	VERB
ijtc-861	358	51	attention	attention	NOUN
ijtc-861	358	52	and	and	CCONJ
ijtc-861	358	53	improvement	improvement	NOUN
ijtc-861	358	54	.	.	PUNCT
ijtc-861	359	1	thus	thus	ADV
ijtc-861	359	2	,	,	PUNCT
ijtc-861	359	3	the	the	DET
ijtc-861	359	4	researcher	researcher	NOUN
ijtc-861	359	5	provides	provide	VERB
ijtc-861	359	6	several	several	ADJ
ijtc-861	359	7	suggestions	suggestion	NOUN
ijtc-861	359	8	,	,	PUNCT
ijtc-861	359	9	including	include	VERB
ijtc-861	359	10	:	:	PUNCT
ijtc-861	359	11	1	1	X
ijtc-861	359	12	.	.	X
ijtc-861	359	13	the	the	DET
ijtc-861	359	14	government	government	NOUN
ijtc-861	359	15	or	or	CCONJ
ijtc-861	359	16	related	relate	VERB
ijtc-861	359	17	institutions	institution	NOUN
ijtc-861	359	18	should	should	AUX
ijtc-861	359	19	be	be	AUX
ijtc-861	359	20	able	able	ADJ
ijtc-861	359	21	to	to	PART
ijtc-861	359	22	carry	carry	VERB
ijtc-861	359	23	out	out	ADP
ijtc-861	359	24	periodic	periodic	ADJ
ijtc-861	359	25	evaluations	evaluation	NOUN
ijtc-861	359	26	of	of	ADP
ijtc-861	359	27	the	the	DET
ijtc-861	359	28	income	income	NOUN
ijtc-861	359	29	layer	layer	NOUN
ijtc-861	359	30	that	that	PRON
ijtc-861	359	31	is	be	AUX
ijtc-861	359	32	subject	subject	ADJ
ijtc-861	359	33	to	to	ADP
ijtc-861	359	34	tax	tax	NOUN
ijtc-861	359	35	.	.	PUNCT
ijtc-861	360	1	this	this	PRON
ijtc-861	360	2	is	be	AUX
ijtc-861	360	3	important	important	ADJ
ijtc-861	360	4	to	to	PART
ijtc-861	360	5	ensure	ensure	VERB
ijtc-861	360	6	the	the	DET
ijtc-861	360	7	relevance	relevance	NOUN
ijtc-861	360	8	of	of	ADP
ijtc-861	360	9	the	the	DET
ijtc-861	360	10	income	income	NOUN
ijtc-861	360	11	layer	layer	NOUN
ijtc-861	360	12	in	in	ADP
ijtc-861	360	13	creating	create	VERB
ijtc-861	360	14	justice	justice	NOUN
ijtc-861	360	15	in	in	ADP
ijtc-861	360	16	the	the	DET
ijtc-861	360	17	tax	tax	NOUN
ijtc-861	360	18	system	system	NOUN
ijtc-861	360	19	.	.	PUNCT
ijtc-861	361	1	2	2	X
ijtc-861	361	2	.	.	X
ijtc-861	361	3	kpp	kpp	PROPN
ijtc-861	361	4	pratama	pratama	PROPN
ijtc-861	361	5	sawah	sawah	NOUN
ijtc-861	361	6	besar	besar	PROPN
ijtc-861	361	7	one	one	NUM
ijtc-861	361	8	is	be	AUX
ijtc-861	361	9	advised	advise	VERB
ijtc-861	361	10	to	to	PART
ijtc-861	361	11	hold	hold	VERB
ijtc-861	361	12	direct	direct	ADJ
ijtc-861	361	13	tax	tax	NOUN
ijtc-861	361	14	socialization	socialization	NOUN
ijtc-861	361	15	either	either	CCONJ
ijtc-861	361	16	through	through	ADP
ijtc-861	361	17	seminars	seminar	NOUN
ijtc-861	361	18	or	or	CCONJ
ijtc-861	361	19	workshops	workshop	NOUN
ijtc-861	361	20	to	to	ADP
ijtc-861	361	21	registered	register	VERB
ijtc-861	361	22	individual	individual	ADJ
ijtc-861	361	23	taxpayers	taxpayer	NOUN
ijtc-861	361	24	regarding	regard	VERB
ijtc-861	361	25	changes	change	NOUN
ijtc-861	361	26	to	to	ADP
ijtc-861	361	27	the	the	DET
ijtc-861	361	28	taxable	taxable	ADJ
ijtc-861	361	29	income	income	NOUN
ijtc-861	361	30	layer	layer	NOUN
ijtc-861	361	31	in	in	ADP
ijtc-861	361	32	article	article	NOUN
ijtc-861	361	33	17	17	NUM
ijtc-861	361	34	of	of	ADP
ijtc-861	361	35	the	the	DET
ijtc-861	361	36	hpp	hpp	PROPN
ijtc-861	361	37	law	law	NOUN
ijtc-861	361	38	to	to	PART
ijtc-861	361	39	increase	increase	VERB
ijtc-861	361	40	understanding	understanding	NOUN
ijtc-861	361	41	and	and	CCONJ
ijtc-861	361	42	insight	insight	NOUN
ijtc-861	361	43	as	as	ADV
ijtc-861	361	44	well	well	ADV
ijtc-861	361	45	as	as	ADP
ijtc-861	361	46	individual	individual	ADJ
ijtc-861	361	47	taxpayer	taxpayer	NOUN
ijtc-861	361	48	compliance	compliance	NOUN
ijtc-861	361	49	to	to	PART
ijtc-861	361	50	avoid	avoid	VERB
ijtc-861	361	51	from	from	ADP
ijtc-861	361	52	delays	delay	NOUN
ijtc-861	361	53	in	in	ADP
ijtc-861	361	54	paying	pay	VERB
ijtc-861	361	55	taxes	taxis	NOUN
ijtc-861	361	56	and	and	CCONJ
ijtc-861	361	57	reporting	report	VERB
ijtc-861	361	58	taxes	taxis	NOUN
ijtc-861	361	59	which	which	PRON
ijtc-861	361	60	can	can	AUX
ijtc-861	361	61	be	be	AUX
ijtc-861	361	62	detrimental	detrimental	ADJ
ijtc-861	361	63	to	to	ADP
ijtc-861	361	64	the	the	DET
ijtc-861	361	65	state	state	NOUN
ijtc-861	361	66	.	.	PUNCT
ijtc-861	362	1	3	3	X
ijtc-861	362	2	.	.	X
ijtc-861	362	3	more	more	ADV
ijtc-861	362	4	intensive	intensive	ADJ
ijtc-861	362	5	efforts	effort	NOUN
ijtc-861	362	6	are	be	AUX
ijtc-861	362	7	needed	need	VERB
ijtc-861	362	8	to	to	PART
ijtc-861	362	9	increase	increase	VERB
ijtc-861	362	10	the	the	DET
ijtc-861	362	11	understanding	understanding	NOUN
ijtc-861	362	12	and	and	CCONJ
ijtc-861	362	13	awareness	awareness	NOUN
ijtc-861	362	14	of	of	ADP
ijtc-861	362	15	taxpayers	taxpayer	NOUN
ijtc-861	362	16	regarding	regard	VERB
ijtc-861	362	17	the	the	DET
ijtc-861	362	18	importance	importance	NOUN
ijtc-861	362	19	of	of	ADP
ijtc-861	362	20	reporting	report	VERB
ijtc-861	362	21	annual	annual	ADJ
ijtc-861	362	22	tax	tax	NOUN
ijtc-861	362	23	returns	return	NOUN
ijtc-861	362	24	(	(	PUNCT
ijtc-861	362	25	spt	spt	NOUN
ijtc-861	362	26	)	)	PUNCT
ijtc-861	362	27	properly	properly	ADV
ijtc-861	362	28	and	and	CCONJ
ijtc-861	362	29	accurately	accurately	ADV
ijtc-861	362	30	.	.	PUNCT
ijtc-861	363	1	educational	educational	ADJ
ijtc-861	363	2	and	and	CCONJ
ijtc-861	363	3	outreach	outreach	NOUN
ijtc-861	363	4	campaigns	campaign	NOUN
ijtc-861	363	5	through	through	ADP
ijtc-861	363	6	social	social	ADJ
ijtc-861	363	7	media	medium	NOUN
ijtc-861	363	8	,	,	PUNCT
ijtc-861	363	9	seminars	seminar	NOUN
ijtc-861	363	10	,	,	PUNCT
ijtc-861	363	11	or	or	CCONJ
ijtc-861	363	12	collaboration	collaboration	NOUN
ijtc-861	363	13	with	with	ADP
ijtc-861	363	14	companies	company	NOUN
ijtc-861	363	15	or	or	CCONJ
ijtc-861	363	16	financial	financial	ADJ
ijtc-861	363	17	institutions	institution	NOUN
ijtc-861	363	18	can	can	AUX
ijtc-861	363	19	be	be	AUX
ijtc-861	363	20	an	an	DET
ijtc-861	363	21	alternative	alternative	NOUN
ijtc-861	363	22	to	to	ADP
ijtc-861	363	23	increasing	increase	VERB
ijtc-861	363	24	taxpayer	taxpayer	NOUN
ijtc-861	363	25	understanding	understanding	NOUN
ijtc-861	363	26	.	.	PUNCT
ijtc-861	364	1	4	4	X
ijtc-861	364	2	.	.	X
ijtc-861	364	3	the	the	DET
ijtc-861	364	4	researcher	researcher	NOUN
ijtc-861	364	5	suggests	suggest	VERB
ijtc-861	364	6	that	that	SCONJ
ijtc-861	364	7	future	future	ADJ
ijtc-861	364	8	studies	study	NOUN
ijtc-861	364	9	involve	involve	VERB
ijtc-861	364	10	a	a	DET
ijtc-861	364	11	more	more	ADV
ijtc-861	364	12	representative	representative	ADJ
ijtc-861	364	13	sample	sample	NOUN
ijtc-861	364	14	or	or	CCONJ
ijtc-861	364	15	involve	involve	VERB
ijtc-861	364	16	a	a	DET
ijtc-861	364	17	wider	wide	ADJ
ijtc-861	364	18	area	area	NOUN
ijtc-861	364	19	,	,	PUNCT
ijtc-861	364	20	such	such	ADJ
ijtc-861	364	21	as	as	ADP
ijtc-861	364	22	other	other	ADJ
ijtc-861	364	23	kpp	kpp	PROPN
ijtc-861	364	24	locations	location	NOUN
ijtc-861	364	25	or	or	CCONJ
ijtc-861	364	26	kanwil	kanwil	NOUN
ijtc-861	364	27	so	so	SCONJ
ijtc-861	364	28	that	that	SCONJ
ijtc-861	364	29	the	the	DET
ijtc-861	364	30	results	result	NOUN
ijtc-861	364	31	can	can	AUX
ijtc-861	364	32	be	be	AUX
ijtc-861	364	33	more	more	ADV
ijtc-861	364	34	general	general	ADJ
ijtc-861	364	35	and	and	CCONJ
ijtc-861	364	36	can	can	AUX
ijtc-861	364	37	be	be	AUX
ijtc-861	364	38	generalized	generalize	VERB
ijtc-861	364	39	better	well	ADV
ijtc-861	364	40	.	.	PUNCT
ijtc-861	365	1	in	in	ADP
ijtc-861	365	2	addition	addition	NOUN
ijtc-861	365	3	,	,	PUNCT
ijtc-861	365	4	research	research	NOUN
ijtc-861	365	5	can	can	AUX
ijtc-861	365	6	also	also	ADV
ijtc-861	365	7	explore	explore	VERB
ijtc-861	365	8	other	other	ADJ
ijtc-861	365	9	factors	factor	NOUN
ijtc-861	365	10	that	that	PRON
ijtc-861	365	11	can	can	AUX
ijtc-861	365	12	contribute	contribute	VERB
ijtc-861	365	13	to	to	ADP
ijtc-861	365	14	income	income	NOUN
ijtc-861	365	15	tax	tax	NOUN
ijtc-861	365	16	revenue	revenue	NOUN
ijtc-861	365	17	,	,	PUNCT
ijtc-861	365	18	such	such	ADJ
ijtc-861	365	19	as	as	ADP
ijtc-861	365	20	changes	change	NOUN
ijtc-861	365	21	in	in	ADP
ijtc-861	365	22	tax	tax	NOUN
ijtc-861	365	23	rates	rate	NOUN
ijtc-861	365	24	,	,	PUNCT
ijtc-861	365	25	tax	tax	NOUN
ijtc-861	365	26	avoidance	avoidance	NOUN
ijtc-861	365	27	policies	policy	NOUN
ijtc-861	365	28	,	,	PUNCT
ijtc-861	365	29	or	or	CCONJ
ijtc-861	365	30	macroeconomic	macroeconomic	ADJ
ijtc-861	365	31	factors	factor	NOUN
ijtc-861	365	32	.	.	PUNCT
ijtc-861	366	1	by	by	ADP
ijtc-861	366	2	implementing	implement	VERB
ijtc-861	366	3	these	these	DET
ijtc-861	366	4	suggestions	suggestion	NOUN
ijtc-861	366	5	,	,	PUNCT
ijtc-861	366	6	it	it	PRON
ijtc-861	366	7	is	be	AUX
ijtc-861	366	8	expected	expect	VERB
ijtc-861	366	9	to	to	PART
ijtc-861	366	10	increase	increase	VERB
ijtc-861	366	11	effectiveness	effectiveness	NOUN
ijtc-861	366	12	and	and	CCONJ
ijtc-861	366	13	efficiency	efficiency	NOUN
ijtc-861	366	14	in	in	ADP
ijtc-861	366	15	taxation	taxation	NOUN
ijtc-861	366	16	,	,	PUNCT
ijtc-861	366	17	as	as	ADV
ijtc-861	366	18	well	well	ADV
ijtc-861	366	19	as	as	ADP
ijtc-861	366	20	to	to	PART
ijtc-861	366	21	have	have	VERB
ijtc-861	366	22	a	a	DET
ijtc-861	366	23	positive	positive	ADJ
ijtc-861	366	24	impact	impact	NOUN
ijtc-861	366	25	on	on	ADP
ijtc-861	366	26	income	income	NOUN
ijtc-861	366	27	tax	tax	NOUN
ijtc-861	366	28	revenue	revenue	NOUN
ijtc-861	366	29	as	as	ADP
ijtc-861	366	30	a	a	DET
ijtc-861	366	31	whole	whole	NOUN
ijtc-861	366	32	.	.	PUNCT
ijtc-861	367	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	367	2	the	the	DET
ijtc-861	367	3	effect	effect	NOUN
ijtc-861	367	4	of	of	ADP
ijtc-861	367	5	changes	change	NOUN
ijtc-861	367	6	in	in	ADP
ijtc-861	367	7	layers	layer	NOUN
ijtc-861	367	8	of	of	ADP
ijtc-861	367	9	taxable	taxable	ADJ
ijtc-861	367	10	income	income	NOUN
ijtc-861	367	11	article	article	NOUN
ijtc-861	367	12	17	17	NUM
ijtc-861	367	13	of	of	ADP
ijtc-861	367	14	the	the	DET
ijtc-861	367	15	law	law	NOUN
ijtc-861	367	16	on	on	ADP
ijtc-861	367	17	cost	cost	NOUN
ijtc-861	367	18	of	of	ADP
ijtc-861	367	19	goods	good	NOUN
ijtc-861	367	20	sold	sell	VERB
ijtc-861	367	21	,	,	PUNCT
ijtc-861	367	22	reporting	reporting	NOUN
ijtc-861	367	23	of	of	ADP
ijtc-861	367	24	individual	individual	ADJ
ijtc-861	367	25	tax	tax	NOUN
ijtc-861	367	26	returns	return	NOUN
ijtc-861	367	27	and	and	CCONJ
ijtc-861	367	28	taxpayer	taxpayer	NOUN
ijtc-861	367	29	awareness	awareness	NOUN
ijtc-861	367	30	of	of	ADP
ijtc-861	367	31	income	income	NOUN
ijtc-861	367	32	tax	tax	NOUN
ijtc-861	367	33	receipt	receipt	NOUN
ijtc-861	367	34	at	at	ADP
ijtc-861	367	35	the	the	DET
ijtc-861	367	36	pratama	pratama	NOUN
ijtc-861	367	37	sawah	sawah	NOUN
ijtc-861	367	38	besar	besar	PROPN
ijtc-861	367	39	one	one	NUM
ijtc-861	367	40	tax	tax	NOUN
ijtc-861	367	41	service	service	NOUN
ijtc-861	367	42	office	office	NOUN
ijtc-861	367	43	rulandari	rulandari	NOUN
ijtc-861	367	44	&	&	CCONJ
ijtc-861	367	45	rahmayani	rahmayani	PROPN
ijtc-861	367	46	435	435	NUM
ijtc-861	367	47	|	|	ADV
ijtc-861	367	48	ilomata	ilomata	PROPN
ijtc-861	367	49	international	international	ADJ
ijtc-861	367	50	journal	journal	NOUN
ijtc-861	367	51	of	of	ADP
ijtc-861	367	52	tax	tax	PROPN
ijtc-861	367	53	&	&	CCONJ
ijtc-861	367	54	accounting	accounting	PROPN
ijtc-861	367	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	367	56	reference	reference	NOUN
ijtc-861	367	57	astana	astana	PROPN
ijtc-861	367	58	,	,	PUNCT
ijtc-861	367	59	&	&	CCONJ
ijtc-861	367	60	merkusiwati	merkusiwati	PROPN
ijtc-861	367	61	.	.	PUNCT
ijtc-861	368	1	(	(	PUNCT
ijtc-861	368	2	2017	2017	NUM
ijtc-861	368	3	)	)	PUNCT
ijtc-861	368	4	.	.	PUNCT
ijtc-861	369	1	pengaruh	pengaruh	PROPN
ijtc-861	369	2	penerapan	penerapan	PROPN
ijtc-861	369	3	sistem	sistem	PROPN
ijtc-861	369	4	administrasi	administrasi	PROPN
ijtc-861	369	5	perpajakan	perpajakan	VERB
ijtc-861	369	6	modern	modern	ADJ
ijtc-861	369	7	dan	dan	PROPN
ijtc-861	369	8	kesadaran	kesadaran	PROPN
ijtc-861	369	9	wajib	wajib	PROPN
ijtc-861	369	10	pajak	pajak	PROPN
ijtc-861	369	11	pada	pada	PROPN
ijtc-861	369	12	kepatuhan	kepatuhan	PROPN
ijtc-861	369	13	wajib	wajib	PROPN
ijtc-861	369	14	pajak	pajak	PROPN
ijtc-861	369	15	.	.	PUNCT
ijtc-861	370	1	e	e	X
ijtc-861	370	2	-	-	ADJ
ijtc-861	370	3	jurnal	jurnal	ADJ
ijtc-861	370	4	akuntansi	akuntansi	PROPN
ijtc-861	370	5	universitas	universita	NOUN
ijtc-861	370	6	udayana	udayana	PROPN
ijtc-861	370	7	,	,	PUNCT
ijtc-861	370	8	vol	vol	NOUN
ijtc-861	370	9	.	.	PROPN
ijtc-861	370	10	18	18	NUM
ijtc-861	370	11	,	,	PUNCT
ijtc-861	370	12	1	1	NUM
ijtc-861	370	13	januari	januari	NOUN
ijtc-861	370	14	2017	2017	NUM
ijtc-861	370	15	,	,	PUNCT
ijtc-861	370	16	hlm	hlm	PROPN
ijtc-861	370	17	.	.	NOUN
ijtc-861	370	18	818	818	NUM
ijtc-861	370	19	-	-	SYM
ijtc-861	370	20	846	846	NUM
ijtc-861	370	21	.	.	PUNCT
ijtc-861	370	22	ischabita	ischabita	PROPN
ijtc-861	370	23	,	,	PUNCT
ijtc-861	370	24	n.	n.	NOUN
ijtc-861	370	25	(	(	PUNCT
ijtc-861	370	26	2022	2022	NUM
ijtc-861	370	27	)	)	PUNCT
ijtc-861	370	28	.	.	PUNCT
ijtc-861	371	1	pengaruh	pengaruh	NOUN
ijtc-861	371	2	kesadaran	kesadaran	VERB
ijtc-861	371	3	wajib	wajib	PROPN
ijtc-861	371	4	pajak	pajak	ADV
ijtc-861	371	5	,	,	PUNCT
ijtc-861	371	6	kepatuhan	kepatuhan	PROPN
ijtc-861	371	7	wajib	wajib	PROPN
ijtc-861	371	8	pajak	pajak	PROPN
ijtc-861	371	9	,	,	PUNCT
ijtc-861	371	10	penagihan	penagihan	PROPN
ijtc-861	371	11	pajak	pajak	ADV
ijtc-861	371	12	,	,	PUNCT
ijtc-861	371	13	dan	dan	PROPN
ijtc-861	371	14	pemeriksaan	pemeriksaan	VERB
ijtc-861	371	15	pajak	pajak	PROPN
ijtc-861	371	16	terhadap	terhadap	PROPN
ijtc-861	371	17	penerimaan	penerimaan	VERB
ijtc-861	371	18	pajak	pajak	ADV
ijtc-861	371	19	.	.	PUNCT
ijtc-861	372	1	jurnal	jurnal	PROPN
ijtc-861	372	2	akuntansi	akuntansi	PROPN
ijtc-861	372	3	,	,	PUNCT
ijtc-861	372	4	perpajakan	perpajakan	INTJ
ijtc-861	372	5	,	,	PUNCT
ijtc-861	372	6	dan	dan	PROPN
ijtc-861	372	7	portofolio	portofolio	PROPN
ijtc-861	372	8	,	,	PUNCT
ijtc-861	372	9	vol	vol	NOUN
ijtc-861	372	10	.	.	PROPN
ijtc-861	373	1	02	02	NUM
ijtc-861	373	2	,	,	PUNCT
ijtc-861	373	3	no	no	INTJ
ijtc-861	373	4	.	.	NOUN
ijtc-861	373	5	02	02	NUM
ijtc-861	373	6	,	,	PUNCT
ijtc-861	373	7	hlm	hlm	X
ijtc-861	373	8	.	.	NOUN
ijtc-861	373	9	1	1	NUM
ijtc-861	373	10	-	-	SYM
ijtc-861	373	11	3	3	NUM
ijtc-861	373	12	.	.	PUNCT
ijtc-861	373	13	jarkoni	jarkoni	PROPN
ijtc-861	373	14	,	,	PUNCT
ijtc-861	373	15	&	&	CCONJ
ijtc-861	373	16	irene	irene	PROPN
ijtc-861	373	17	septy	septy	PROPN
ijtc-861	373	18	.	.	PUNCT
ijtc-861	374	1	(	(	PUNCT
ijtc-861	374	2	2022	2022	NUM
ijtc-861	374	3	)	)	PUNCT
ijtc-861	374	4	.	.	PUNCT
ijtc-861	375	1	pengaruh	pengaruh	NOUN
ijtc-861	375	2	kesadaran	kesadaran	VERB
ijtc-861	375	3	wajib	wajib	PROPN
ijtc-861	375	4	pajak	pajak	ADV
ijtc-861	375	5	,	,	PUNCT
ijtc-861	375	6	kualitas	kualita	NOUN
ijtc-861	375	7	pelayanan	pelayanan	PROPN
ijtc-861	375	8	perpajakan	perpajakan	PROPN
ijtc-861	375	9	terhadap	terhadap	PROPN
ijtc-861	375	10	penerimaan	penerimaan	VERB
ijtc-861	375	11	pajak	pajak	PROPN
ijtc-861	375	12	penghasilan	penghasilan	PROPN
ijtc-861	375	13	orang	orang	PROPN
ijtc-861	375	14	pribadi	pribadi	PROPN
ijtc-861	375	15	di	di	X
ijtc-861	375	16	kpp	kpp	PROPN
ijtc-861	375	17	pratama	pratama	NOUN
ijtc-861	375	18	cibitung	cibitung	PROPN
ijtc-861	375	19	.	.	PUNCT
ijtc-861	376	1	jurnal	jurnal	PROPN
ijtc-861	376	2	ekonomi	ekonomi	PROPN
ijtc-861	376	3	dan	dan	PROPN
ijtc-861	376	4	bisnis	bisnis	PROPN
ijtc-861	376	5	,	,	PUNCT
ijtc-861	376	6	vol	vol	NOUN
ijtc-861	376	7	.	.	PROPN
ijtc-861	376	8	2	2	NUM
ijtc-861	376	9	,	,	PUNCT
ijtc-861	376	10	no.1	no.1	NUM
ijtc-861	376	11	,	,	PUNCT
ijtc-861	376	12	januari	januari	NOUN
ijtc-861	376	13	2022	2022	NUM
ijtc-861	376	14	,	,	PUNCT
ijtc-861	376	15	hlm	hlm	X
ijtc-861	376	16	.	.	PROPN
ijtc-861	376	17	45	45	NUM
ijtc-861	376	18	-	-	SYM
ijtc-861	376	19	56	56	NUM
ijtc-861	376	20	.	.	PUNCT
ijtc-861	377	1	lubis	lubis	PROPN
ijtc-861	377	2	,	,	PUNCT
ijtc-861	377	3	r.	r.	PROPN
ijtc-861	377	4	a.	a.	PROPN
ijtc-861	377	5	(	(	PUNCT
ijtc-861	377	6	2018	2018	NUM
ijtc-861	377	7	)	)	PUNCT
ijtc-861	377	8	.	.	PUNCT
ijtc-861	378	1	pengaruh	pengaruh	PROPN
ijtc-861	378	2	penyampaian	penyampaian	PROPN
ijtc-861	378	3	spt	spt	PROPN
ijtc-861	378	4	tahunan	tahunan	PROPN
ijtc-861	378	5	orang	orang	PROPN
ijtc-861	378	6	pribadi	pribadi	PROPN
ijtc-861	378	7	terhadap	terhadap	PROPN
ijtc-861	378	8	penerimaan	penerimaan	VERB
ijtc-861	378	9	pajak	pajak	PROPN
ijtc-861	378	10	penghasilan	penghasilan	PROPN
ijtc-861	378	11	orang	orang	PROPN
ijtc-861	378	12	pribadi	pribadi	PROPN
ijtc-861	378	13	pada	pada	PROPN
ijtc-861	378	14	kpp	kpp	PROPN
ijtc-861	378	15	pratama	pratama	PROPN
ijtc-861	378	16	medan	medan	PROPN
ijtc-861	378	17	petisah	petisah	PROPN
ijtc-861	378	18	.	.	PUNCT
ijtc-861	379	1	skripsi	skripsi	PROPN
ijtc-861	379	2	.	.	PUNCT
ijtc-861	380	1	fakultas	fakulta	VERB
ijtc-861	380	2	ekonomi	ekonomi	PROPN
ijtc-861	380	3	dan	dan	PROPN
ijtc-861	380	4	bisnis	bisnis	PROPN
ijtc-861	380	5	universitas	universita	VERB
ijtc-861	381	1	muhammadiyah	muhammadiyah	ADP
ijtc-861	381	2	sumatera	sumatera	NOUN
ijtc-861	381	3	utara	utara	NOUN
ijtc-861	381	4	.	.	PUNCT
ijtc-861	381	5	ony	ony	PROPN
ijtc-861	381	6	,	,	PUNCT
ijtc-861	381	7	&	&	CCONJ
ijtc-861	381	8	gartina	gartina	PROPN
ijtc-861	381	9	.	.	PUNCT
ijtc-861	382	1	(	(	PUNCT
ijtc-861	382	2	2015	2015	NUM
ijtc-861	382	3	)	)	PUNCT
ijtc-861	382	4	.	.	PUNCT
ijtc-861	383	1	penerapan	penerapan	PROPN
ijtc-861	383	2	e	e	X
ijtc-861	383	3	-	-	NOUN
ijtc-861	383	4	filing	file	VERB
ijtc-861	383	5	dan	dan	PROPN
ijtc-861	383	6	kesadaran	kesadaran	PROPN
ijtc-861	383	7	wajib	wajib	PROPN
ijtc-861	383	8	pajak	pajak	PROPN
ijtc-861	383	9	terhadap	terhadap	PROPN
ijtc-861	383	10	kepatuhan	kepatuhan	PROPN
ijtc-861	383	11	formal	formal	ADJ
ijtc-861	383	12	(	(	PUNCT
ijtc-861	383	13	survey	survey	PROPN
ijtc-861	383	14	pada	pada	PROPN
ijtc-861	383	15	wp	wp	PROPN
ijtc-861	383	16	op	op	PROPN
ijtc-861	383	17	pekerjaan	pekerjaan	PROPN
ijtc-861	383	18	bebas	bebas	PROPN
ijtc-861	383	19	di	di	PROPN
ijtc-861	383	20	kpp	kpp	PROPN
ijtc-861	383	21	pratama	pratama	PROPN
ijtc-861	383	22	bandung	bandung	PROPN
ijtc-861	383	23	karees	karee	VERB
ijtc-861	383	24	)	)	PUNCT
ijtc-861	383	25	.	.	PUNCT
ijtc-861	384	1	skip	skip	VERB
ijtc-861	384	2	.	.	PUNCT
ijtc-861	385	1	universitas	universitas	PROPN
ijtc-861	385	2	komputer	komputer	PROPN
ijtc-861	385	3	indonesia	indonesia	PROPN
ijtc-861	385	4	,	,	PUNCT
ijtc-861	385	5	hlm	hlm	PROPN
ijtc-861	385	6	.	.	PROPN
ijtc-861	385	7	1	1	NUM
ijtc-861	385	8	-	-	SYM
ijtc-861	385	9	16	16	NUM
ijtc-861	385	10	.	.	PUNCT
ijtc-861	386	1	pramana	pramana	PROPN
ijtc-861	386	2	,	,	PUNCT
ijtc-861	386	3	z.	z.	PROPN
ijtc-861	386	4	a.	a.	PROPN
ijtc-861	386	5	(	(	PUNCT
ijtc-861	386	6	2021	2021	NUM
ijtc-861	386	7	)	)	PUNCT
ijtc-861	386	8	.	.	PUNCT
ijtc-861	387	1	pengaruh	pengaruh	NOUN
ijtc-861	387	2	perubahan	perubahan	PROPN
ijtc-861	387	3	tarif	tarif	PROPN
ijtc-861	387	4	pph	pph	PROPN
ijtc-861	387	5	pasal	pasal	PROPN
ijtc-861	387	6	21	21	NUM
ijtc-861	387	7	dan	dan	PROPN
ijtc-861	387	8	penghasilan	penghasilan	PROPN
ijtc-861	387	9	tidak	tidak	PROPN
ijtc-861	387	10	kena	kena	PROPN
ijtc-861	387	11	pajak	pajak	PROPN
ijtc-861	387	12	terhadap	terhadap	PROPN
ijtc-861	387	13	penerimaan	penerimaan	PROPN
ijtc-861	387	14	pph	pph	PROPN
ijtc-861	387	15	pasal	pasal	PROPN
ijtc-861	387	16	21	21	NUM
ijtc-861	387	17	pada	pada	PROPN
ijtc-861	387	18	kpp	kpp	PROPN
ijtc-861	387	19	pratama	pratama	PROPN
ijtc-861	388	1	medan	medan	PROPN
ijtc-861	388	2	polonia	polonia	PROPN
ijtc-861	388	3	medan	medan	PROPN
ijtc-861	388	4	.	.	PUNCT
ijtc-861	388	5	skripsi	skripsi	PROPN
ijtc-861	388	6	.	.	PUNCT
ijtc-861	389	1	fakultas	fakulta	VERB
ijtc-861	389	2	ekonomi	ekonomi	PROPN
ijtc-861	389	3	dan	dan	PROPN
ijtc-861	389	4	bisnis	bisnis	PROPN
ijtc-861	389	5	universitas	universita	VERB
ijtc-861	389	6	medan	medan	PROPN
ijtc-861	389	7	area	area	PROPN
ijtc-861	389	8	.	.	PUNCT
ijtc-861	390	1	ramdan	ramdan	PROPN
ijtc-861	390	2	,	,	PUNCT
ijtc-861	390	3	a.	a.	NOUN
ijtc-861	390	4	n.	n.	NOUN
ijtc-861	390	5	(	(	PUNCT
ijtc-861	390	6	2017	2017	NUM
ijtc-861	390	7	)	)	PUNCT
ijtc-861	390	8	.	.	PUNCT
ijtc-861	391	1	pengaruh	pengaruh	NOUN
ijtc-861	391	2	perubahan	perubahan	PROPN
ijtc-861	391	3	tarif	tarif	PROPN
ijtc-861	391	4	,	,	PUNCT
ijtc-861	391	5	metode	metode	PROPN
ijtc-861	391	6	penghitungan	penghitungan	PROPN
ijtc-861	391	7	dan	dan	PROPN
ijtc-861	391	8	modernisasi	modernisasi	PROPN
ijtc-861	391	9	sistem	sistem	PROPN
ijtc-861	391	10	pajak	pajak	PROPN
ijtc-861	391	11	terhadap	terhadap	PROPN
ijtc-861	391	12	kepatuhan	kepatuhan	PROPN
ijtc-861	391	13	wajib	wajib	PROPN
ijtc-861	391	14	pajak	pajak	PROPN
ijtc-861	391	15	umkm	umkm	ADJ
ijtc-861	391	16	dengan	dengan	PROPN
ijtc-861	391	17	keadilan	keadilan	PROPN
ijtc-861	391	18	pajak	pajak	PROPN
ijtc-861	391	19	sebagai	sebagai	PROPN
ijtc-861	391	20	variabel	variabel	PROPN
ijtc-861	391	21	moderasi	moderasi	PROPN
ijtc-861	391	22	pada	pada	PROPN
ijtc-861	391	23	umkm	umkm	PROPN
ijtc-861	391	24	di	di	PROPN
ijtc-861	391	25	kota	kota	PROPN
ijtc-861	391	26	makassar	makassar	PROPN
ijtc-861	391	27	.	.	PUNCT
ijtc-861	392	1	skipsi	skipsi	PROPN
ijtc-861	392	2	.	.	PUNCT
ijtc-861	392	3	fakultas	fakulta	VERB
ijtc-861	392	4	ekonomi	ekonomi	PROPN
ijtc-861	392	5	dan	dan	PROPN
ijtc-861	392	6	bisnis	bisnis	PROPN
ijtc-861	392	7	islam	islam	PROPN
ijtc-861	392	8	uin	uin	PROPN
ijtc-861	392	9	alauddin	alauddin	NOUN
ijtc-861	392	10	makassar	makassar	PROPN
ijtc-861	392	11	,	,	PUNCT
ijtc-861	392	12	hlm	hlm	PROPN
ijtc-861	392	13	.	.	NOUN
ijtc-861	392	14	27	27	NUM
ijtc-861	392	15	.	.	PUNCT
ijtc-861	393	1	setyowati	setyowati	PROPN
ijtc-861	393	2	,	,	PUNCT
ijtc-861	393	3	y.	y.	NOUN
ijtc-861	393	4	(	(	PUNCT
ijtc-861	393	5	2022	2022	NUM
ijtc-861	393	6	)	)	PUNCT
ijtc-861	393	7	.	.	PUNCT
ijtc-861	394	1	pengaruh	pengaruh	NOUN
ijtc-861	394	2	perubahan	perubahan	PROPN
ijtc-861	394	3	tarif	tarif	PROPN
ijtc-861	394	4	pph	pph	PROPN
ijtc-861	394	5	op	op	PROPN
ijtc-861	394	6	,	,	PUNCT
ijtc-861	394	7	tingkat	tingkat	PROPN
ijtc-861	394	8	penghasilan	penghasilan	PROPN
ijtc-861	394	9	,	,	PUNCT
ijtc-861	394	10	dan	dan	PROPN
ijtc-861	394	11	sosialisasi	sosialisasi	PROPN
ijtc-861	394	12	perpajakan	perpajakan	PROPN
ijtc-861	394	13	terhadap	terhadap	PROPN
ijtc-861	394	14	kepatuhan	kepatuhan	PROPN
ijtc-861	394	15	wajib	wajib	PROPN
ijtc-861	394	16	pajak	pajak	PROPN
ijtc-861	394	17	orang	orang	PROPN
ijtc-861	394	18	pribadi	pribadi	PROPN
ijtc-861	394	19	berdasarkan	berdasarkan	PROPN
ijtc-861	394	20	uu	uu	PROPN
ijtc-861	394	21	no.7	no.7	PROPN
ijtc-861	394	22	tahun	tahun	PROPN
ijtc-861	394	23	2021	2021	NUM
ijtc-861	394	24	(	(	PUNCT
ijtc-861	394	25	studi	studi	PROPN
ijtc-861	394	26	empiris	empiris	PROPN
ijtc-861	394	27	di	di	PROPN
ijtc-861	394	28	kpp	kpp	PROPN
ijtc-861	394	29	pratama	pratama	PROPN
ijtc-861	394	30	bekasi	bekasi	PROPN
ijtc-861	394	31	barat	barat	PROPN
ijtc-861	394	32	)	)	PUNCT
ijtc-861	394	33	.	.	PUNCT
ijtc-861	395	1	skripsi	skripsi	PROPN
ijtc-861	395	2	.	.	PUNCT
ijtc-861	396	1	fakultas	fakulta	VERB
ijtc-861	396	2	ekonomi	ekonomi	PROPN
ijtc-861	396	3	universitas	universitas	PROPN
ijtc-861	396	4	darma	darma	PROPN
ijtc-861	396	5	persada	persada	PROPN
ijtc-861	396	6	.	.	PUNCT
ijtc-861	397	1	suharsiyah	suharsiyah	PROPN
ijtc-861	397	2	,	,	PUNCT
ijtc-861	397	3	a.	a.	NOUN
ijtc-861	397	4	(	(	PUNCT
ijtc-861	397	5	2017	2017	NUM
ijtc-861	397	6	)	)	PUNCT
ijtc-861	397	7	.	.	PUNCT
ijtc-861	398	1	pengaruh	pengaruh	PROPN
ijtc-861	398	2	penyampaian	penyampaian	PROPN
ijtc-861	398	3	spt	spt	PROPN
ijtc-861	398	4	tahunan	tahunan	PROPN
ijtc-861	398	5	orang	orang	PROPN
ijtc-861	398	6	pribadi	pribadi	PROPN
ijtc-861	398	7	terhadap	terhadap	PROPN
ijtc-861	398	8	penerimaan	penerimaan	VERB
ijtc-861	398	9	pajak	pajak	PROPN
ijtc-861	398	10	penghasilan	penghasilan	PROPN
ijtc-861	398	11	orang	orang	PROPN
ijtc-861	398	12	pribadi	pribadi	PROPN
ijtc-861	398	13	pada	pada	PROPN
ijtc-861	398	14	kpp	kpp	PROPN
ijtc-861	398	15	pratama	pratama	PROPN
ijtc-861	399	1	medan	medan	PROPN
ijtc-861	399	2	polonia	polonia	PROPN
ijtc-861	399	3	.	.	PUNCT
ijtc-861	399	4	skripsi	skripsi	PROPN
ijtc-861	399	5	.	.	PUNCT
ijtc-861	400	1	fakultas	fakulta	VERB
ijtc-861	400	2	ekonomi	ekonomi	PROPN
ijtc-861	400	3	dan	dan	PROPN
ijtc-861	400	4	bisnis	bisnis	PROPN
ijtc-861	400	5	universitas	universita	VERB
ijtc-861	400	6	muhammadiyah	muhammadiyah	ADP
ijtc-861	400	7	sumatera	sumatera	NOUN
ijtc-861	400	8	utara	utara	NOUN
ijtc-861	400	9	.	.	PUNCT
ijtc-861	401	1	wandira	wandira	PROPN
ijtc-861	401	2	,	,	PUNCT
ijtc-861	401	3	r.	r.	PROPN
ijtc-861	401	4	(	(	PUNCT
ijtc-861	401	5	2017	2017	NUM
ijtc-861	401	6	)	)	PUNCT
ijtc-861	401	7	.	.	PUNCT
ijtc-861	402	1	pengaruh	pengaruh	PROPN
ijtc-861	402	2	pemeriksaan	pemeriksaan	VERB
ijtc-861	402	3	pajak	pajak	ADV
ijtc-861	402	4	,	,	PUNCT
ijtc-861	402	5	sanksi	sanksi	PROPN
ijtc-861	402	6	perpajakan	perpajakan	PROPN
ijtc-861	402	7	dan	dan	PROPN
ijtc-861	402	8	self	self	PROPN
ijtc-861	402	9	assessment	assessment	NOUN
ijtc-861	402	10	system	system	NOUN
ijtc-861	402	11	dan	dan	PROPN
ijtc-861	402	12	dampaknya	dampaknya	PROPN
ijtc-861	402	13	pada	pada	PROPN
ijtc-861	402	14	penerimaan	penerimaan	VERB
ijtc-861	402	15	pajak	pajak	ADV
ijtc-861	402	16	(	(	PUNCT
ijtc-861	402	17	survey	survey	PROPN
ijtc-861	402	18	pada	pada	PROPN
ijtc-861	402	19	kpp	kpp	PROPN
ijtc-861	402	20	di	di	PROPN
ijtc-861	402	21	wilayah	wilayah	PROPN
ijtc-861	402	22	kota	kota	PROPN
ijtc-861	402	23	bandung	bandung	PROPN
ijtc-861	402	24	)	)	PUNCT
ijtc-861	402	25	.	.	PUNCT
ijtc-861	403	1	skripsi	skripsi	PROPN
ijtc-861	403	2	.	.	PUNCT
ijtc-861	404	1	fakultas	fakulta	VERB
ijtc-861	404	2	ekonomi	ekonomi	PROPN
ijtc-861	404	3	dan	dan	PROPN
ijtc-861	404	4	bisnis	bisnis	PROPN
ijtc-861	404	5	universitas	universita	NOUN
ijtc-861	404	6	pasundan	pasundan	PROPN
ijtc-861	404	7	.	.	PUNCT
ijtc-861	405	1	basson	basson	PROPN
ijtc-861	405	2	,	,	PUNCT
ijtc-861	405	3	c.	c.	PROPN
ijtc-861	405	4	p.	p.	PROPN
ijtc-861	405	5	(	(	PUNCT
ijtc-861	405	6	2015	2015	NUM
ijtc-861	405	7	)	)	PUNCT
ijtc-861	405	8	.	.	PUNCT
ijtc-861	406	1	the	the	DET
ijtc-861	406	2	implications	implication	NOUN
ijtc-861	406	3	of	of	ADP
ijtc-861	406	4	wealth	wealth	NOUN
ijtc-861	406	5	transfer	transfer	NOUN
ijtc-861	406	6	taxation	taxation	NOUN
ijtc-861	406	7	in	in	ADP
ijtc-861	406	8	the	the	DET
ijtc-861	406	9	absence	absence	NOUN
ijtc-861	406	10	of	of	ADP
ijtc-861	406	11	estate	estate	NOUN
ijtc-861	406	12	duty	duty	NOUN
ijtc-861	406	13	(	(	PUNCT
ijtc-861	406	14	master	master	NOUN
ijtc-861	406	15	’s	’s	PART
ijtc-861	406	16	thesis	thesis	NOUN
ijtc-861	406	17	.	.	PUNCT
ijtc-861	407	1	the	the	DET
ijtc-861	407	2	university	university	PROPN
ijtc-861	407	3	of	of	ADP
ijtc-861	407	4	cape	cape	NOUN
ijtc-861	407	5	town	town	NOUN
ijtc-861	407	6	.	.	PUNCT
ijtc-861	408	1	https://open.uct.ac.za/bitstream/item/16569/thesis_com_2015_bsschr009thesis.pdf?sequence=1	https://open.uct.ac.za/bitstream/item/16569/thesis_com_2015_bsschr009thesis.pdf?sequence=1	PROPN
ijtc-861	408	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-861	408	3	the	the	DET
ijtc-861	408	4	effect	effect	NOUN
ijtc-861	408	5	of	of	ADP
ijtc-861	408	6	changes	change	NOUN
ijtc-861	408	7	in	in	ADP
ijtc-861	408	8	layers	layer	NOUN
ijtc-861	408	9	of	of	ADP
ijtc-861	408	10	taxable	taxable	ADJ
ijtc-861	408	11	income	income	NOUN
ijtc-861	408	12	article	article	NOUN
ijtc-861	408	13	17	17	NUM
ijtc-861	408	14	of	of	ADP
ijtc-861	408	15	the	the	DET
ijtc-861	408	16	law	law	NOUN
ijtc-861	408	17	on	on	ADP
ijtc-861	408	18	cost	cost	NOUN
ijtc-861	408	19	of	of	ADP
ijtc-861	408	20	goods	good	NOUN
ijtc-861	408	21	sold	sell	VERB
ijtc-861	408	22	,	,	PUNCT
ijtc-861	408	23	reporting	reporting	NOUN
ijtc-861	408	24	of	of	ADP
ijtc-861	408	25	individual	individual	ADJ
ijtc-861	408	26	tax	tax	NOUN
ijtc-861	408	27	returns	return	NOUN
ijtc-861	408	28	and	and	CCONJ
ijtc-861	408	29	taxpayer	taxpayer	NOUN
ijtc-861	408	30	awareness	awareness	NOUN
ijtc-861	408	31	of	of	ADP
ijtc-861	408	32	income	income	NOUN
ijtc-861	408	33	tax	tax	NOUN
ijtc-861	408	34	receipt	receipt	NOUN
ijtc-861	408	35	at	at	ADP
ijtc-861	408	36	the	the	DET
ijtc-861	408	37	pratama	pratama	NOUN
ijtc-861	408	38	sawah	sawah	NOUN
ijtc-861	408	39	besar	besar	PROPN
ijtc-861	408	40	one	one	NUM
ijtc-861	408	41	tax	tax	NOUN
ijtc-861	408	42	service	service	NOUN
ijtc-861	408	43	office	office	NOUN
ijtc-861	408	44	rulandari	rulandari	NOUN
ijtc-861	408	45	&	&	CCONJ
ijtc-861	408	46	rahmayani	rahmayani	NOUN
ijtc-861	408	47	436	436	NUM
ijtc-861	408	48	|	|	ADV
ijtc-861	408	49	ilomata	ilomata	VERB
ijtc-861	408	50	international	international	ADJ
ijtc-861	408	51	journal	journal	NOUN
ijtc-861	408	52	of	of	ADP
ijtc-861	408	53	tax	tax	PROPN
ijtc-861	408	54	&	&	CCONJ
ijtc-861	408	55	accounting	accounting	PROPN
ijtc-861	408	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	408	57	basten	basten	PROPN
ijtc-861	408	58	,	,	PUNCT
ijtc-861	408	59	c.	c.	PROPN
ijtc-861	408	60	,	,	PUNCT
ijtc-861	408	61	von	von	PROPN
ijtc-861	408	62	ehrlich	ehrlich	PROPN
ijtc-861	408	63	,	,	PUNCT
ijtc-861	408	64	m.	m.	NOUN
ijtc-861	408	65	,	,	PUNCT
ijtc-861	408	66	&	&	CCONJ
ijtc-861	408	67	lassmann	lassmann	PROPN
ijtc-861	408	68	,	,	PUNCT
ijtc-861	408	69	a.	a.	NOUN
ijtc-861	408	70	(	(	PUNCT
ijtc-861	408	71	2017	2017	NUM
ijtc-861	408	72	)	)	PUNCT
ijtc-861	408	73	.	.	PUNCT
ijtc-861	409	1	income	income	NOUN
ijtc-861	409	2	taxes	taxis	NOUN
ijtc-861	409	3	,	,	PUNCT
ijtc-861	409	4	sorting	sorting	NOUN
ijtc-861	409	5	and	and	CCONJ
ijtc-861	409	6	the	the	DET
ijtc-861	409	7	costs	cost	NOUN
ijtc-861	409	8	of	of	ADP
ijtc-861	409	9	housing	housing	NOUN
ijtc-861	409	10	:	:	PUNCT
ijtc-861	409	11	evidence	evidence	NOUN
ijtc-861	409	12	from	from	ADP
ijtc-861	409	13	municipal	municipal	ADJ
ijtc-861	409	14	boundaries	boundary	NOUN
ijtc-861	409	15	in	in	ADP
ijtc-861	409	16	switzerland	switzerland	PROPN
ijtc-861	409	17	.	.	PUNCT
ijtc-861	410	1	economic	economic	ADJ
ijtc-861	410	2	journal	journal	PROPN
ijtc-861	410	3	,	,	PUNCT
ijtc-861	410	4	127(601	127(601	NUM
ijtc-861	410	5	)	)	PUNCT
ijtc-861	410	6	,	,	PUNCT
ijtc-861	410	7	653–687	653–687	NUM
ijtc-861	410	8	.	.	PUNCT
ijtc-861	411	1	https://doi.org/10.1111/ecoj.12489	https://doi.org/10.1111/ecoj.12489	PROPN
ijtc-861	411	2	bird	bird	NOUN
ijtc-861	411	3	-	-	PUNCT
ijtc-861	411	4	pollan	pollan	PROPN
ijtc-861	411	5	,	,	PUNCT
ijtc-861	411	6	j.	j.	PROPN
ijtc-861	411	7	e.	e.	PROPN
ijtc-861	411	8	(	(	PUNCT
ijtc-861	411	9	2016	2016	NUM
ijtc-861	411	10	)	)	PUNCT
ijtc-861	411	11	.	.	PUNCT
ijtc-861	412	1	taxation	taxation	NOUN
ijtc-861	412	2	of	of	ADP
ijtc-861	412	3	wealth	wealth	NOUN
ijtc-861	412	4	transfers	transfer	NOUN
ijtc-861	412	5	:	:	PUNCT
ijtc-861	412	6	a	a	DET
ijtc-861	412	7	philosophical	philosophical	ADJ
ijtc-861	412	8	analysis	analysis	NOUN
ijtc-861	412	9	(	(	PUNCT
ijtc-861	412	10	doctoral	doctoral	ADJ
ijtc-861	412	11	dissertation	dissertation	NOUN
ijtc-861	412	12	)	)	PUNCT
ijtc-861	412	13	.	.	PUNCT
ijtc-861	413	1	available	available	ADJ
ijtc-861	413	2	from	from	ADP
ijtc-861	413	3	proquest	proquest	PROPN
ijtc-861	413	4	dissertations	dissertation	NOUN
ijtc-861	413	5	and	and	CCONJ
ijtc-861	413	6	theses	thesis	NOUN
ijtc-861	413	7	database	database	NOUN
ijtc-861	413	8	.	.	PUNCT
ijtc-861	414	1	proquest	proquest	PROPN
ijtc-861	414	2	,	,	PUNCT
ijtc-861	414	3	103082232	103082232	NUM
ijtc-861	414	4	)	)	PUNCT
ijtc-861	414	5	.	.	PUNCT
ijtc-861	415	1	blickenstorfer	blickenstorfer	NOUN
ijtc-861	415	2	,	,	PUNCT
ijtc-861	415	3	m.	m.	NOUN
ijtc-861	415	4	,	,	PUNCT
ijtc-861	415	5	&	&	CCONJ
ijtc-861	415	6	lichtsteiner	lichtsteiner	NOUN
ijtc-861	415	7	,	,	PUNCT
ijtc-861	415	8	h.	h.	PROPN
ijtc-861	415	9	(	(	PUNCT
ijtc-861	415	10	2014	2014	NUM
ijtc-861	415	11	)	)	PUNCT
ijtc-861	415	12	.	.	PUNCT
ijtc-861	416	1	impacts	impact	NOUN
ijtc-861	416	2	of	of	ADP
ijtc-861	416	3	income	income	NOUN
ijtc-861	416	4	distribution	distribution	NOUN
ijtc-861	416	5	,	,	PUNCT
ijtc-861	416	6	taxes	taxis	NOUN
ijtc-861	416	7	,	,	PUNCT
ijtc-861	416	8	and	and	CCONJ
ijtc-861	416	9	direct	direct	ADJ
ijtc-861	416	10	democracy	democracy	NOUN
ijtc-861	416	11	on	on	ADP
ijtc-861	416	12	foundation	foundation	NOUN
ijtc-861	416	13	activity	activity	NOUN
ijtc-861	416	14	.	.	PUNCT
ijtc-861	417	1	voluntas	volunta	NOUN
ijtc-861	417	2	,	,	PUNCT
ijtc-861	417	3	26(6	26(6	NUM
ijtc-861	417	4	)	)	PUNCT
ijtc-861	417	5	,	,	PUNCT
ijtc-861	417	6	2604–2619	2604–2619	NUM
ijtc-861	417	7	.	.	PUNCT
ijtc-861	418	1	https://doi.org/10.1007/s11266-014-9533-3	https://doi.org/10.1007/s11266-014-9533-3	NUM
ijtc-861	418	2	bosman	bosman	NOUN
ijtc-861	418	3	,	,	PUNCT
ijtc-861	418	4	s.	s.	PROPN
ijtc-861	418	5	(	(	PUNCT
ijtc-861	418	6	2020	2020	NUM
ijtc-861	418	7	)	)	PUNCT
ijtc-861	418	8	.	.	PUNCT
ijtc-861	419	1	an	an	DET
ijtc-861	419	2	analysis	analysis	NOUN
ijtc-861	419	3	of	of	ADP
ijtc-861	419	4	wealth	wealth	NOUN
ijtc-861	419	5	taxes	taxis	NOUN
ijtc-861	419	6	applicable	applicable	ADJ
ijtc-861	419	7	to	to	ADP
ijtc-861	419	8	the	the	DET
ijtc-861	419	9	transfer	transfer	NOUN
ijtc-861	419	10	of	of	ADP
ijtc-861	419	11	capital	capital	NOUN
ijtc-861	419	12	assets	asset	NOUN
ijtc-861	419	13	by	by	ADP
ijtc-861	419	14	an	an	DET
ijtc-861	419	15	individual	individual	NOUN
ijtc-861	419	16	in	in	ADP
ijtc-861	419	17	south	south	PROPN
ijtc-861	419	18	africa	africa	PROPN
ijtc-861	419	19	.	.	PUNCT
ijtc-861	420	1	north	north	NOUN
ijtc-861	420	2	-	-	PUNCT
ijtc-861	420	3	west	west	PROPN
ijtc-861	420	4	university	university	PROPN
ijtc-861	420	5	.	.	PUNCT
ijtc-861	421	1	potchefstroom	potchefstroom	PROPN
ijtc-861	421	2	.	.	PUNCT
ijtc-861	422	1	brunner	brunner	PROPN
ijtc-861	422	2	,	,	PUNCT
ijtc-861	422	3	j.	j.	PROPN
ijtc-861	422	4	k.	k.	PROPN
ijtc-861	422	5	,	,	PUNCT
ijtc-861	422	6	eckerstorfer	eckerstorfer	VERB
ijtc-861	422	7	,	,	PUNCT
ijtc-861	422	8	p.	p.	NOUN
ijtc-861	422	9	,	,	PUNCT
ijtc-861	422	10	&	&	CCONJ
ijtc-861	422	11	pech	pech	PROPN
ijtc-861	422	12	,	,	PUNCT
ijtc-861	422	13	s.	s.	PROPN
ijtc-861	422	14	(	(	PUNCT
ijtc-861	422	15	2013	2013	NUM
ijtc-861	422	16	)	)	PUNCT
ijtc-861	422	17	.	.	PUNCT
ijtc-861	423	1	optimal	optimal	ADJ
ijtc-861	423	2	taxes	taxis	NOUN
ijtc-861	423	3	on	on	ADP
ijtc-861	423	4	wealth	wealth	NOUN
ijtc-861	423	5	and	and	CCONJ
ijtc-861	423	6	consumption	consumption	NOUN
ijtc-861	423	7	in	in	ADP
ijtc-861	423	8	the	the	DET
ijtc-861	423	9	presence	presence	NOUN
ijtc-861	423	10	of	of	ADP
ijtc-861	423	11	tax	tax	NOUN
ijtc-861	423	12	evasion	evasion	NOUN
ijtc-861	423	13	.	.	PUNCT
ijtc-861	424	1	journal	journal	NOUN
ijtc-861	424	2	of	of	ADP
ijtc-861	424	3	economics/	economics/	PROPN
ijtc-861	424	4	zeitschrift	zeitschrift	NOUN
ijtc-861	424	5	fur	fur	NOUN
ijtc-861	424	6	nationalokonomie	nationalokonomie	VERB
ijtc-861	424	7	,	,	PUNCT
ijtc-861	424	8	110(2	110(2	NUM
ijtc-861	424	9	)	)	PUNCT
ijtc-861	424	10	,	,	PUNCT
ijtc-861	424	11	107	107	NUM
ijtc-861	424	12	–	–	PUNCT
ijtc-861	424	13	124	124	NUM
ijtc-861	424	14	.	.	PUNCT
ijtc-861	425	1	https://doi.org/10.1007/s00712-012-0314-4	https://doi.org/10.1007/s00712-012-0314-4	PROPN
ijtc-861	425	2	cnossen	cnossen	PROPN
ijtc-861	425	3	,	,	PUNCT
ijtc-861	425	4	s.	s.	PROPN
ijtc-861	425	5	(	(	PUNCT
ijtc-861	425	6	2018	2018	NUM
ijtc-861	425	7	)	)	PUNCT
ijtc-861	425	8	.	.	PUNCT
ijtc-861	426	1	corporation	corporation	NOUN
ijtc-861	426	2	taxes	taxis	NOUN
ijtc-861	426	3	in	in	ADP
ijtc-861	426	4	the	the	DET
ijtc-861	426	5	european	european	PROPN
ijtc-861	426	6	union	union	PROPN
ijtc-861	426	7	:	:	PUNCT
ijtc-861	426	8	slowly	slowly	ADV
ijtc-861	426	9	moving	move	VERB
ijtc-861	426	10	toward	toward	ADP
ijtc-861	426	11	comprehensive	comprehensive	ADJ
ijtc-861	426	12	business	business	NOUN
ijtc-861	426	13	income	income	NOUN
ijtc-861	426	14	taxation	taxation	NOUN
ijtc-861	426	15	?	?	PUNCT
ijtc-861	427	1	international	international	ADJ
ijtc-861	427	2	tax	tax	NOUN
ijtc-861	427	3	and	and	CCONJ
ijtc-861	427	4	public	public	ADJ
ijtc-861	427	5	finance	finance	NOUN
ijtc-861	427	6	,	,	PUNCT
ijtc-861	427	7	25(3	25(3	NUM
ijtc-861	427	8	)	)	PUNCT
ijtc-861	427	9	,	,	PUNCT
ijtc-861	427	10	808	808	NUM
ijtc-861	427	11	–	–	PUNCT
ijtc-861	427	12	840	840	NUM
ijtc-861	427	13	.	.	PUNCT
ijtc-861	428	1	https://doi.org/10.1007/s10797-017-9471-2	https://doi.org/10.1007/s10797-017-9471-2	NUM
ijtc-861	428	2	creedy	creedy	PROPN
ijtc-861	428	3	,	,	PUNCT
ijtc-861	428	4	j.	j.	PROPN
ijtc-861	428	5	,	,	PUNCT
ijtc-861	428	6	&	&	CCONJ
ijtc-861	428	7	sanz	sanz	PROPN
ijtc-861	428	8	-	-	PUNCT
ijtc-861	428	9	sanz	sanz	PROPN
ijtc-861	428	10	,	,	PUNCT
ijtc-861	428	11	j.	j.	PROPN
ijtc-861	428	12	f.	f.	PROPN
ijtc-861	428	13	(	(	PUNCT
ijtc-861	428	14	2010	2010	NUM
ijtc-861	428	15	)	)	PUNCT
ijtc-861	428	16	.	.	PUNCT
ijtc-861	429	1	revenue	revenue	NOUN
ijtc-861	429	2	elasticities	elasticity	NOUN
ijtc-861	429	3	in	in	ADP
ijtc-861	429	4	complex	complex	ADJ
ijtc-861	429	5	income	income	NOUN
ijtc-861	429	6	tax	tax	NOUN
ijtc-861	429	7	structures	structure	NOUN
ijtc-861	429	8	:	:	PUNCT
ijtc-861	429	9	an	an	DET
ijtc-861	429	10	application	application	NOUN
ijtc-861	429	11	to	to	ADP
ijtc-861	429	12	spain	spain	PROPN
ijtc-861	429	13	.	.	PUNCT
ijtc-861	430	1	fiscal	fiscal	ADJ
ijtc-861	430	2	studies	study	NOUN
ijtc-861	430	3	,	,	PUNCT
ijtc-861	430	4	31(4	31(4	NUM
ijtc-861	430	5	)	)	PUNCT
ijtc-861	430	6	,	,	PUNCT
ijtc-861	430	7	535–561	535–561	NUM
ijtc-861	430	8	.	.	PUNCT
ijtc-861	431	1	https://doi.org/10.1111/j.14755890.2010.00124.x	https://doi.org/10.1111/j.14755890.2010.00124.x	X
ijtc-861	431	2	freebairn	freebairn	PROPN
ijtc-861	431	3	,	,	PUNCT
ijtc-861	431	4	j.	j.	PROPN
ijtc-861	431	5	(	(	PUNCT
ijtc-861	431	6	2012	2012	NUM
ijtc-861	431	7	)	)	PUNCT
ijtc-861	431	8	.	.	PUNCT
ijtc-861	432	1	personal	personal	ADJ
ijtc-861	432	2	income	income	NOUN
ijtc-861	432	3	taxation	taxation	NOUN
ijtc-861	432	4	.	.	PUNCT
ijtc-861	433	1	economic	economic	ADJ
ijtc-861	433	2	papers	paper	NOUN
ijtc-861	433	3	,	,	PUNCT
ijtc-861	433	4	31(1	31(1	NUM
ijtc-861	433	5	)	)	PUNCT
ijtc-861	433	6	,	,	PUNCT
ijtc-861	433	7	18–23	18–23	NUM
ijtc-861	433	8	.	.	PUNCT
ijtc-861	434	1	https://doi.org/10.1111/j.1759-3441.2012.00168.x	https://doi.org/10.1111/j.1759-3441.2012.00168.x	PROPN
ijtc-861	434	2	gonzález	gonzález	PROPN
ijtc-861	434	3	canché	canché	NOUN
ijtc-861	434	4	,	,	PUNCT
ijtc-861	434	5	m.	m.	NOUN
ijtc-861	434	6	s.	s.	PROPN
ijtc-861	434	7	(	(	PUNCT
ijtc-861	434	8	2022	2022	NUM
ijtc-861	434	9	)	)	PUNCT
ijtc-861	434	10	.	.	PUNCT
ijtc-861	435	1	post	post	ADJ
ijtc-861	435	2	-	-	ADJ
ijtc-861	435	3	purchase	purchase	ADJ
ijtc-861	435	4	federal	federal	ADJ
ijtc-861	435	5	financial	financial	ADJ
ijtc-861	435	6	aid	aid	NOUN
ijtc-861	435	7	:	:	PUNCT
ijtc-861	435	8	how	how	SCONJ
ijtc-861	435	9	(	(	PUNCT
ijtc-861	435	10	in)effective	in)effective	ADJ
ijtc-861	435	11	is	be	AUX
ijtc-861	435	12	the	the	DET
ijtc-861	435	13	irs	irs	PROPN
ijtc-861	435	14	’s	’s	PART
ijtc-861	435	15	student	student	NOUN
ijtc-861	435	16	loan	loan	NOUN
ijtc-861	435	17	interest	interest	NOUN
ijtc-861	435	18	deduction	deduction	NOUN
ijtc-861	435	19	(	(	PUNCT
ijtc-861	435	20	slid	slide	VERB
ijtc-861	435	21	)	)	PUNCT
ijtc-861	435	22	in	in	ADP
ijtc-861	435	23	reaching	reach	VERB
ijtc-861	435	24	lower	low	ADJ
ijtc-861	435	25	-	-	PUNCT
ijtc-861	435	26	income	income	NOUN
ijtc-861	435	27	taxpayers	taxpayer	NOUN
ijtc-861	435	28	and	and	CCONJ
ijtc-861	435	29	students	student	NOUN
ijtc-861	435	30	?	?	PUNCT
ijtc-861	436	1	research	research	NOUN
ijtc-861	436	2	in	in	ADP
ijtc-861	436	3	higher	high	ADJ
ijtc-861	436	4	education	education	NOUN
ijtc-861	436	5	,	,	PUNCT
ijtc-861	436	6	63(6	63(6	PROPN
ijtc-861	436	7	)	)	PUNCT
ijtc-861	436	8	,	,	PUNCT
ijtc-861	436	9	933–986	933–986	NUM
ijtc-861	436	10	.	.	PUNCT
ijtc-861	437	1	https://doi.org/10.1007/s11162-02109672-6	https://doi.org/10.1007/s11162-02109672-6	PROPN
ijtc-861	437	2	k.p.m.g	k.p.m.g	PROPN
ijtc-861	437	3	.	.	PROPN
ijtc-861	437	4	(	(	PUNCT
ijtc-861	437	5	2019	2019	NUM
ijtc-861	437	6	)	)	PUNCT
ijtc-861	437	7	.	.	PUNCT
ijtc-861	438	1	india	india	PROPN
ijtc-861	438	2	income	income	PROPN
ijtc-861	438	3	tax	tax	NOUN
ijtc-861	438	4	.	.	PUNCT
ijtc-861	439	1	https://home.kpmg/xx/en/home/insights/2011/12/indiaincome-tax.html	https://home.kpmg/xx/en/home/insights/2011/12/indiaincome-tax.html	PROPN
ijtc-861	439	2	kunze	kunze	PROPN
ijtc-861	439	3	,	,	PUNCT
ijtc-861	439	4	l.	l.	PROPN
ijtc-861	439	5	(	(	PUNCT
ijtc-861	439	6	2012	2012	NUM
ijtc-861	439	7	)	)	PUNCT
ijtc-861	439	8	.	.	PUNCT
ijtc-861	440	1	capital	capital	NOUN
ijtc-861	440	2	income	income	PROPN
ijtc-861	440	3	taxation	taxation	NOUN
ijtc-861	440	4	,	,	PUNCT
ijtc-861	440	5	economic	economic	ADJ
ijtc-861	440	6	growth	growth	NOUN
ijtc-861	440	7	and	and	CCONJ
ijtc-861	440	8	heterogeneity	heterogeneity	NOUN
ijtc-861	440	9	in	in	ADP
ijtc-861	440	10	the	the	DET
ijtc-861	440	11	motivation	motivation	NOUN
ijtc-861	440	12	to	to	PART
ijtc-861	440	13	give	give	VERB
ijtc-861	440	14	.	.	PUNCT
ijtc-861	441	1	german	german	ADJ
ijtc-861	441	2	economic	economic	ADJ
ijtc-861	441	3	review	review	NOUN
ijtc-861	441	4	,	,	PUNCT
ijtc-861	441	5	13(3	13(3	NUM
ijtc-861	441	6	)	)	PUNCT
ijtc-861	441	7	,	,	PUNCT
ijtc-861	441	8	291–306	291–306	NUM
ijtc-861	441	9	.	.	PUNCT
ijtc-861	442	1	https://doi.org/10.1111/j.1468-0475.2011.00555.x	https://doi.org/10.1111/j.1468-0475.2011.00555.x	PROPN
ijtc-861	442	2	liu	liu	PROPN
ijtc-861	442	3	,	,	PUNCT
ijtc-861	442	4	h.	h.	PROPN
ijtc-861	442	5	,	,	PUNCT
ijtc-861	442	6	xia	xia	PROPN
ijtc-861	442	7	,	,	PUNCT
ijtc-861	442	8	q.	q.	PROPN
ijtc-861	442	9	,	,	PUNCT
ijtc-861	442	10	&	&	CCONJ
ijtc-861	442	11	xu	xu	PROPN
ijtc-861	442	12	,	,	PUNCT
ijtc-861	442	13	j.	j.	PROPN
ijtc-861	442	14	(	(	PUNCT
ijtc-861	442	15	2011	2011	NUM
ijtc-861	442	16	)	)	PUNCT
ijtc-861	442	17	.	.	PUNCT
ijtc-861	443	1	notice	notice	NOUN
ijtc-861	443	2	of	of	ADP
ijtc-861	443	3	retraction	retraction	NOUN
ijtc-861	443	4	:	:	PUNCT
ijtc-861	443	5	taxpayer	taxpayer	NOUN
ijtc-861	443	6	compliance	compliance	NOUN
ijtc-861	443	7	in	in	ADP
ijtc-861	443	8	china	china	PROPN
ijtc-861	443	9	:	:	PUNCT
ijtc-861	443	10	a	a	DET
ijtc-861	443	11	prospect	prospect	NOUN
ijtc-861	443	12	theory	theory	NOUN
ijtc-861	443	13	analysis	analysis	NOUN
ijtc-861	443	14	.	.	PUNCT
ijtc-861	444	1	2011	2011	NUM
ijtc-861	444	2	2nd	2nd	ADJ
ijtc-861	444	3	international	international	ADJ
ijtc-861	444	4	conference	conference	NOUN
ijtc-861	444	5	on	on	ADP
ijtc-861	444	6	artificial	artificial	ADJ
ijtc-861	444	7	intelligence	intelligence	NOUN
ijtc-861	444	8	,	,	PUNCT
ijtc-861	444	9	management	management	NOUN
ijtc-861	444	10	science	science	NOUN
ijtc-861	444	11	and	and	CCONJ
ijtc-861	444	12	electronic	electronic	ADJ
ijtc-861	444	13	commerce	commerce	NOUN
ijtc-861	444	14	,	,	PUNCT
ijtc-861	444	15	aimsec	aimsec	NOUN
ijtc-861	444	16	2011	2011	NUM
ijtc-861	444	17	proceedings	proceeding	NOUN
ijtc-861	444	18	,	,	PUNCT
ijtc-861	444	19	7292–7297	7292–7297	NUM
ijtc-861	444	20	.	.	PUNCT
ijtc-861	445	1	https://doi.org/10.1109/aimsec.2011.6009750	https://doi.org/10.1109/aimsec.2011.6009750	PROPN
ijtc-861	445	2	majcen	majcen	PROPN
ijtc-861	445	3	,	,	PUNCT
ijtc-861	445	4	b.	b.	PROPN
ijtc-861	445	5	,	,	PUNCT
ijtc-861	445	6	verbič	verbič	PROPN
ijtc-861	445	7	,	,	PUNCT
ijtc-861	445	8	m.	m.	NOUN
ijtc-861	445	9	,	,	PUNCT
ijtc-861	445	10	bayar	bayar	PROPN
ijtc-861	445	11	,	,	PUNCT
ijtc-861	445	12	a.	a.	PROPN
ijtc-861	445	13	,	,	PUNCT
ijtc-861	445	14	&	&	CCONJ
ijtc-861	445	15	čok	čok	NOUN
ijtc-861	445	16	,	,	PUNCT
ijtc-861	445	17	m.	m.	NOUN
ijtc-861	445	18	(	(	PUNCT
ijtc-861	445	19	2009	2009	NUM
ijtc-861	445	20	)	)	PUNCT
ijtc-861	445	21	.	.	PUNCT
ijtc-861	446	1	the	the	DET
ijtc-861	446	2	income	income	NOUN
ijtc-861	446	3	tax	tax	NOUN
ijtc-861	446	4	reform	reform	NOUN
ijtc-861	446	5	in	in	ADP
ijtc-861	446	6	slovenia	slovenia	PROPN
ijtc-861	446	7	.	.	PUNCT
ijtc-861	447	1	eastern	eastern	ADJ
ijtc-861	447	2	european	european	ADJ
ijtc-861	447	3	economics	economic	NOUN
ijtc-861	447	4	,	,	PUNCT
ijtc-861	447	5	47(5	47(5	NOUN
ijtc-861	447	6	)	)	PUNCT
ijtc-861	447	7	,	,	PUNCT
ijtc-861	447	8	5–24	5–24	PROPN
ijtc-861	447	9	.	.	PUNCT
ijtc-861	447	10	https://doi.org/10.2753/eee0012-8775470501	https://doi.org/10.2753/eee0012-8775470501	PROPN
ijtc-861	447	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-861	447	12	the	the	DET
ijtc-861	447	13	effect	effect	NOUN
ijtc-861	447	14	of	of	ADP
ijtc-861	447	15	changes	change	NOUN
ijtc-861	447	16	in	in	ADP
ijtc-861	447	17	layers	layer	NOUN
ijtc-861	447	18	of	of	ADP
ijtc-861	447	19	taxable	taxable	ADJ
ijtc-861	447	20	income	income	NOUN
ijtc-861	447	21	article	article	NOUN
ijtc-861	447	22	17	17	NUM
ijtc-861	447	23	of	of	ADP
ijtc-861	447	24	the	the	DET
ijtc-861	447	25	law	law	NOUN
ijtc-861	447	26	on	on	ADP
ijtc-861	447	27	cost	cost	NOUN
ijtc-861	447	28	of	of	ADP
ijtc-861	447	29	goods	good	NOUN
ijtc-861	447	30	sold	sell	VERB
ijtc-861	447	31	,	,	PUNCT
ijtc-861	448	1	reporting	reporting	NOUN
ijtc-861	448	2	of	of	ADP
ijtc-861	448	3	individual	individual	ADJ
ijtc-861	448	4	tax	tax	NOUN
ijtc-861	448	5	returns	return	NOUN
ijtc-861	448	6	and	and	CCONJ
ijtc-861	448	7	taxpayer	taxpayer	NOUN
ijtc-861	448	8	awareness	awareness	NOUN
ijtc-861	448	9	of	of	ADP
ijtc-861	448	10	income	income	NOUN
ijtc-861	448	11	tax	tax	NOUN
ijtc-861	448	12	receipt	receipt	NOUN
ijtc-861	448	13	at	at	ADP
ijtc-861	448	14	the	the	DET
ijtc-861	448	15	pratama	pratama	NOUN
ijtc-861	448	16	sawah	sawah	NOUN
ijtc-861	448	17	besar	besar	PROPN
ijtc-861	448	18	one	one	NUM
ijtc-861	448	19	tax	tax	NOUN
ijtc-861	448	20	service	service	NOUN
ijtc-861	448	21	office	office	NOUN
ijtc-861	448	22	rulandari	rulandari	NOUN
ijtc-861	448	23	&	&	CCONJ
ijtc-861	448	24	rahmayani	rahmayani	PROPN
ijtc-861	448	25	437	437	NUM
ijtc-861	448	26	|	|	ADV
ijtc-861	448	27	ilomata	ilomata	PROPN
ijtc-861	448	28	international	international	ADJ
ijtc-861	448	29	journal	journal	NOUN
ijtc-861	448	30	of	of	ADP
ijtc-861	448	31	tax	tax	PROPN
ijtc-861	448	32	&	&	CCONJ
ijtc-861	448	33	accounting	accounting	PROPN
ijtc-861	448	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-861	448	35	muller	muller	NOUN
ijtc-861	448	36	,	,	PUNCT
ijtc-861	448	37	e.	e.	PROPN
ijtc-861	448	38	(	(	PUNCT
ijtc-861	448	39	2010	2010	NUM
ijtc-861	448	40	)	)	PUNCT
ijtc-861	448	41	.	.	PUNCT
ijtc-861	449	1	a	a	DET
ijtc-861	449	2	framework	framework	NOUN
ijtc-861	449	3	for	for	ADP
ijtc-861	449	4	wealth	wealth	NOUN
ijtc-861	449	5	transfer	transfer	NOUN
ijtc-861	449	6	taxation	taxation	NOUN
ijtc-861	449	7	in	in	ADP
ijtc-861	449	8	south	south	PROPN
ijtc-861	449	9	africa	africa	PROPN
ijtc-861	449	10	(	(	PUNCT
ijtc-861	449	11	doctoral	doctoral	ADJ
ijtc-861	449	12	thesis	thesis	NOUN
ijtc-861	449	13	.	.	PUNCT
ijtc-861	450	1	the	the	DET
ijtc-861	450	2	university	university	PROPN
ijtc-861	450	3	of	of	ADP
ijtc-861	450	4	pretoria	pretoria	PROPN
ijtc-861	450	5	,	,	PUNCT
ijtc-861	450	6	south	south	PROPN
ijtc-861	450	7	africa	africa	PROPN
ijtc-861	450	8	.	.	PUNCT
ijtc-861	451	1	https://pdfs.semanticscholar.org/bf8a/5b6777744d3486ed11e861f1e132408775f3.pdf	https://pdfs.semanticscholar.org/bf8a/5b6777744d3486ed11e861f1e132408775f3.pdf	PROPN
ijtc-861	451	2	neisser	neisser	PROPN
ijtc-861	451	3	,	,	PUNCT
ijtc-861	451	4	c.	c.	PROPN
ijtc-861	451	5	(	(	PUNCT
ijtc-861	451	6	2021	2021	NUM
ijtc-861	451	7	)	)	PUNCT
ijtc-861	451	8	.	.	PUNCT
ijtc-861	452	1	the	the	DET
ijtc-861	452	2	elasticity	elasticity	NOUN
ijtc-861	452	3	of	of	ADP
ijtc-861	452	4	taxable	taxable	ADJ
ijtc-861	452	5	income	income	NOUN
ijtc-861	452	6	:	:	PUNCT
ijtc-861	452	7	a	a	DET
ijtc-861	452	8	meta	meta	ADJ
ijtc-861	452	9	-	-	PUNCT
ijtc-861	452	10	regression	regression	NOUN
ijtc-861	452	11	analysis	analysis	NOUN
ijtc-861	452	12	.	.	PUNCT
ijtc-861	453	1	economic	economic	ADJ
ijtc-861	453	2	journal	journal	NOUN
ijtc-861	453	3	,	,	PUNCT
ijtc-861	453	4	131(640	131(640	NUM
ijtc-861	453	5	)	)	PUNCT
ijtc-861	453	6	,	,	PUNCT
ijtc-861	453	7	3365–3391	3365–3391	NUM
ijtc-861	453	8	.	.	PUNCT
ijtc-861	454	1	https://doi.org/10.1093/ej/ueab038	https://doi.org/10.1093/ej/ueab038	PROPN
ijtc-861	454	2	ordower	ordower	PROPN
ijtc-861	454	3	,	,	PUNCT
ijtc-861	454	4	h.	h.	PROPN
ijtc-861	454	5	(	(	PUNCT
ijtc-861	454	6	2014	2014	NUM
ijtc-861	454	7	)	)	PUNCT
ijtc-861	454	8	.	.	PUNCT
ijtc-861	455	1	schedularity	schedularity	NOUN
ijtc-861	455	2	in	in	ADP
ijtc-861	455	3	u.s	u.s	PROPN
ijtc-861	455	4	.	.	PROPN
ijtc-861	455	5	income	income	NOUN
ijtc-861	455	6	taxation	taxation	NOUN
ijtc-861	455	7	and	and	CCONJ
ijtc-861	455	8	its	its	PRON
ijtc-861	455	9	effect	effect	NOUN
ijtc-861	455	10	on	on	ADP
ijtc-861	455	11	tax	tax	NOUN
ijtc-861	455	12	distribution	distribution	NOUN
ijtc-861	455	13	.	.	PUNCT
ijtc-861	456	1	northwestern	northwestern	ADJ
ijtc-861	456	2	university	university	PROPN
ijtc-861	456	3	law	law	NOUN
ijtc-861	456	4	review	review	NOUN
ijtc-861	456	5	,	,	PUNCT
ijtc-861	456	6	108(3	108(3	NUM
ijtc-861	456	7	spec	spec	NOUN
ijtc-861	456	8	.	.	PUNCT
ijtc-861	457	1	issue	issue	NOUN
ijtc-861	457	2	)	)	PUNCT
ijtc-861	457	3	,	,	PUNCT
ijtc-861	457	4	905–924	905–924	NUM
ijtc-861	457	5	.	.	PUNCT
ijtc-861	458	1	https://www.scopus.com/inward/record.uri?eid=2-s2.084904684648&partnerid=40&md5=84d19e4c7183b4e6eb0263c47089a2b6	https://www.scopus.com/inward/record.uri?eid=2-s2.084904684648&partnerid=40&md5=84d19e4c7183b4e6eb0263c47089a2b6	NOUN
ijtc-861	458	2	rahmi	rahmi	PROPN
ijtc-861	458	3	,	,	PUNCT
ijtc-861	458	4	n.	n.	NOUN
ijtc-861	458	5	,	,	PUNCT
ijtc-861	458	6	selvi	selvi	PROPN
ijtc-861	458	7	,	,	PUNCT
ijtc-861	458	8	s.	s.	PROPN
ijtc-861	458	9	,	,	PUNCT
ijtc-861	458	10	&	&	CCONJ
ijtc-861	458	11	purwaningtyas	purwaningtyas	PROPN
ijtc-861	458	12	,	,	PUNCT
ijtc-861	458	13	a.	a.	PROPN
ijtc-861	458	14	s.	s.	PROPN
ijtc-861	458	15	(	(	PUNCT
ijtc-861	458	16	2022	2022	NUM
ijtc-861	458	17	)	)	PUNCT
ijtc-861	458	18	.	.	PUNCT
ijtc-861	459	1	pentahelix	pentahelix	ADJ
ijtc-861	459	2	collaboration	collaboration	NOUN
ijtc-861	459	3	in	in	ADP
ijtc-861	459	4	improving	improve	VERB
ijtc-861	459	5	taxpayer	taxpayer	NOUN
ijtc-861	459	6	compliance	compliance	NOUN
ijtc-861	459	7	.	.	PUNCT
ijtc-861	460	1	ilomata	ilomata	PROPN
ijtc-861	460	2	international	international	ADJ
ijtc-861	460	3	journal	journal	NOUN
ijtc-861	460	4	of	of	ADP
ijtc-861	460	5	tax	tax	NOUN
ijtc-861	460	6	and	and	CCONJ
ijtc-861	460	7	accounting	accounting	NOUN
ijtc-861	460	8	,	,	PUNCT
ijtc-861	460	9	3(4	3(4	NUM
ijtc-861	460	10	)	)	PUNCT
ijtc-861	460	11	,	,	PUNCT
ijtc-861	460	12	351–358	351–358	NUM
ijtc-861	460	13	.	.	PUNCT
ijtc-861	461	1	https://doi.org/10.52728/ijtc.v3i4.562	https://doi.org/10.52728/ijtc.v3i4.562	PROPN
ijtc-861	461	2	richardson	richardson	PROPN
ijtc-861	461	3	,	,	PUNCT
ijtc-861	461	4	g.	g.	PROPN
ijtc-861	461	5	,	,	PUNCT
ijtc-861	461	6	&	&	CCONJ
ijtc-861	461	7	taylor	taylor	PROPN
ijtc-861	461	8	,	,	PUNCT
ijtc-861	461	9	g.	g.	PROPN
ijtc-861	461	10	(	(	PUNCT
ijtc-861	461	11	2015	2015	NUM
ijtc-861	461	12	)	)	PUNCT
ijtc-861	461	13	.	.	PUNCT
ijtc-861	462	1	income	income	NOUN
ijtc-861	462	2	shifting	shift	VERB
ijtc-861	462	3	incentives	incentive	NOUN
ijtc-861	462	4	and	and	CCONJ
ijtc-861	462	5	tax	tax	NOUN
ijtc-861	462	6	haven	haven	NOUN
ijtc-861	462	7	utilization	utilization	NOUN
ijtc-861	462	8	:	:	PUNCT
ijtc-861	462	9	evidence	evidence	NOUN
ijtc-861	462	10	from	from	ADP
ijtc-861	462	11	multinational	multinational	ADJ
ijtc-861	462	12	us	us	PROPN
ijtc-861	462	13	firms	firm	NOUN
ijtc-861	462	14	.	.	PUNCT
ijtc-861	463	1	international	international	ADJ
ijtc-861	463	2	journal	journal	PROPN
ijtc-861	463	3	of	of	ADP
ijtc-861	463	4	accounting	accounting	NOUN
ijtc-861	463	5	,	,	PUNCT
ijtc-861	463	6	50(4	50(4	NUM
ijtc-861	463	7	)	)	PUNCT
ijtc-861	463	8	,	,	PUNCT
ijtc-861	463	9	458–485	458–485	NUM
ijtc-861	463	10	.	.	PUNCT
ijtc-861	464	1	rogers	rogers	PROPN
ijtc-861	464	2	,	,	PUNCT
ijtc-861	464	3	m.	m.	NOUN
ijtc-861	464	4	z.	z.	PROPN
ijtc-861	464	5	,	,	PUNCT
ijtc-861	464	6	&	&	CCONJ
ijtc-861	464	7	weller	weller	NOUN
ijtc-861	464	8	,	,	PUNCT
ijtc-861	464	9	n.	n.	NOUN
ijtc-861	464	10	(	(	PUNCT
ijtc-861	464	11	2014	2014	NUM
ijtc-861	464	12	)	)	PUNCT
ijtc-861	464	13	.	.	PUNCT
ijtc-861	465	1	income	income	NOUN
ijtc-861	465	2	taxation	taxation	NOUN
ijtc-861	465	3	and	and	CCONJ
ijtc-861	465	4	the	the	DET
ijtc-861	465	5	validity	validity	NOUN
ijtc-861	465	6	of	of	ADP
ijtc-861	465	7	state	state	NOUN
ijtc-861	465	8	capacity	capacity	NOUN
ijtc-861	465	9	indicators	indicator	NOUN
ijtc-861	465	10	.	.	PUNCT
ijtc-861	466	1	journal	journal	NOUN
ijtc-861	466	2	of	of	ADP
ijtc-861	466	3	public	public	ADJ
ijtc-861	466	4	policy	policy	NOUN
ijtc-861	466	5	,	,	PUNCT
ijtc-861	466	6	34(2	34(2	NUM
ijtc-861	466	7	)	)	PUNCT
ijtc-861	466	8	,	,	PUNCT
ijtc-861	466	9	183–206	183–206	NUM
ijtc-861	466	10	.	.	PUNCT
ijtc-861	467	1	https://doi.org/10.1017/s0143814x1300024x	https://doi.org/10.1017/s0143814x1300024x	PROPN
ijtc-861	467	2	ruggeri	ruggeri	PROPN
ijtc-861	467	3	,	,	PUNCT
ijtc-861	467	4	g.	g.	PROPN
ijtc-861	467	5	c.	c.	PROPN
ijtc-861	467	6	,	,	PUNCT
ijtc-861	467	7	&	&	CCONJ
ijtc-861	467	8	vincent	vincent	PROPN
ijtc-861	467	9	,	,	PUNCT
ijtc-861	467	10	c.	c.	PROPN
ijtc-861	467	11	(	(	PUNCT
ijtc-861	467	12	2018	2018	NUM
ijtc-861	467	13	)	)	PUNCT
ijtc-861	467	14	.	.	PUNCT
ijtc-861	468	1	an	an	DET
ijtc-861	468	2	economic	economic	ADJ
ijtc-861	468	3	analysis	analysis	NOUN
ijtc-861	468	4	of	of	ADP
ijtc-861	468	5	income	income	NOUN
ijtc-861	468	6	tax	tax	NOUN
ijtc-861	468	7	reforms	reform	NOUN
ijtc-861	468	8	.	.	PUNCT
ijtc-861	469	1	in	in	ADP
ijtc-861	469	2	an	an	DET
ijtc-861	469	3	economic	economic	ADJ
ijtc-861	469	4	analysis	analysis	NOUN
ijtc-861	469	5	of	of	ADP
ijtc-861	469	6	income	income	NOUN
ijtc-861	469	7	tax	tax	NOUN
ijtc-861	469	8	reforms	reform	NOUN
ijtc-861	469	9	.	.	PUNCT
ijtc-861	470	1	https://doi.org/10.4324/9780429453489	https://doi.org/10.4324/9780429453489	X
ijtc-861	470	2	samuel	samuel	PROPN
ijtc-861	470	3	,	,	PUNCT
ijtc-861	470	4	s.	s.	PROPN
ijtc-861	470	5	e.	e.	PROPN
ijtc-861	470	6	,	,	PUNCT
ijtc-861	470	7	&	&	CCONJ
ijtc-861	470	8	simon	simon	PROPN
ijtc-861	470	9	,	,	PUNCT
ijtc-861	470	10	s.	s.	PROPN
ijtc-861	470	11	(	(	PUNCT
ijtc-861	470	12	2011	2011	NUM
ijtc-861	470	13	)	)	PUNCT
ijtc-861	470	14	.	.	PUNCT
ijtc-861	471	1	the	the	DET
ijtc-861	471	2	effect	effect	NOUN
ijtc-861	471	3	of	of	ADP
ijtc-861	471	4	income	income	NOUN
ijtc-861	471	5	tax	tax	NOUN
ijtc-861	471	6	on	on	ADP
ijtc-861	471	7	dividend	dividend	NOUN
ijtc-861	471	8	policy	policy	NOUN
ijtc-861	471	9	of	of	ADP
ijtc-861	471	10	financial	financial	ADJ
ijtc-861	471	11	institutions	institution	NOUN
ijtc-861	471	12	in	in	ADP
ijtc-861	471	13	nigeria	nigeria	PROPN
ijtc-861	471	14	.	.	PUNCT
ijtc-861	472	1	continental	continental	PROPN
ijtc-861	472	2	journal	journal	PROPN
ijtc-861	472	3	of	of	ADP
ijtc-861	472	4	social	social	ADJ
ijtc-861	472	5	sciences	science	NOUN
ijtc-861	472	6	,	,	PUNCT
ijtc-861	472	7	3	3	NUM
ijtc-861	472	8	,	,	PUNCT
ijtc-861	472	9	1–6	1–6	NUM
ijtc-861	472	10	.	.	PUNCT
ijtc-861	472	11	sölvi	sölvi	PROPN
ijtc-861	472	12	kristjánsson	kristjánsson	PROPN
ijtc-861	472	13	,	,	PUNCT
ijtc-861	472	14	a.	a.	NOUN
ijtc-861	472	15	(	(	PUNCT
ijtc-861	472	16	2013	2013	NUM
ijtc-861	472	17	)	)	PUNCT
ijtc-861	472	18	.	.	PUNCT
ijtc-861	473	1	redistributive	redistributive	ADJ
ijtc-861	473	2	effects	effect	NOUN
ijtc-861	473	3	in	in	ADP
ijtc-861	473	4	a	a	DET
ijtc-861	473	5	dual	dual	ADJ
ijtc-861	473	6	income	income	NOUN
ijtc-861	473	7	tax	tax	NOUN
ijtc-861	473	8	system	system	NOUN
ijtc-861	473	9	.	.	PUNCT
ijtc-861	474	1	finanzarchiv	finanzarchiv	PROPN
ijtc-861	474	2	,	,	PUNCT
ijtc-861	474	3	69(2	69(2	NOUN
ijtc-861	474	4	)	)	PUNCT
ijtc-861	474	5	,	,	PUNCT
ijtc-861	474	6	148–166	148–166	NUM
ijtc-861	474	7	.	.	PUNCT
ijtc-861	475	1	https://doi.org/10.1628/001522113x666917	https://doi.org/10.1628/001522113x666917	PRON
ijtc-861	475	2	wijaya	wijaya	PROPN
ijtc-861	475	3	,	,	PUNCT
ijtc-861	475	4	s.	s.	PROPN
ijtc-861	475	5	,	,	PUNCT
ijtc-861	475	6	&	&	CCONJ
ijtc-861	475	7	sunaryo	sunaryo	PROPN
ijtc-861	475	8	,	,	PUNCT
ijtc-861	475	9	r.	r.	PROPN
ijtc-861	475	10	p.	p.	PROPN
ijtc-861	475	11	(	(	PUNCT
ijtc-861	475	12	2020	2020	NUM
ijtc-861	475	13	)	)	PUNCT
ijtc-861	475	14	.	.	PUNCT
ijtc-861	476	1	evaluation	evaluation	NOUN
ijtc-861	476	2	of	of	ADP
ijtc-861	476	3	the	the	DET
ijtc-861	476	4	implementation	implementation	NOUN
ijtc-861	476	5	of	of	ADP
ijtc-861	476	6	the	the	DET
ijtc-861	476	7	value	value	NOUN
ijtc-861	476	8	added	add	VERB
ijtc-861	476	9	tax	tax	NOUN
ijtc-861	476	10	collection	collection	NOUN
ijtc-861	476	11	obligation	obligation	NOUN
ijtc-861	476	12	by	by	ADP
ijtc-861	476	13	the	the	DET
ijtc-861	476	14	village	village	NOUN
ijtc-861	476	15	treasurers	treasurer	NOUN
ijtc-861	476	16	in	in	ADP
ijtc-861	476	17	klaten	klaten	PROPN
ijtc-861	476	18	,	,	PUNCT
ijtc-861	476	19	indonesia	indonesia	PROPN
ijtc-861	476	20	.	.	PROPN
ijtc-861	477	1	journal	journal	PROPN
ijtc-861	477	2	of	of	ADP
ijtc-861	477	3	advanced	advanced	ADJ
ijtc-861	477	4	research	research	NOUN
ijtc-861	477	5	in	in	ADP
ijtc-861	477	6	dynamical	dynamical	ADJ
ijtc-861	477	7	and	and	CCONJ
ijtc-861	477	8	control	control	NOUN
ijtc-861	477	9	systems	system	NOUN
ijtc-861	477	10	,	,	PUNCT
ijtc-861	477	11	12(2	12(2	NUM
ijtc-861	477	12	)	)	PUNCT
ijtc-861	477	13	,	,	PUNCT
ijtc-861	477	14	2397–2406	2397–2406	NUM
ijtc-861	477	15	.	.	PUNCT
ijtc-861	478	1	https://doi.org/10.5373/jardcs/v12i2/s20201287	https://doi.org/10.5373/jardcs/v12i2/s20201287	PROPN
ijtc-861	478	2	xu	xu	INTJ
ijtc-861	478	3	,	,	PUNCT
ijtc-861	478	4	y.	y.	PROPN
ijtc-861	478	5	(	(	PUNCT
ijtc-861	478	6	2022	2022	NUM
ijtc-861	478	7	)	)	PUNCT
ijtc-861	478	8	.	.	PUNCT
ijtc-861	479	1	distributive	distributive	ADJ
ijtc-861	479	2	justice	justice	NOUN
ijtc-861	479	3	and	and	CCONJ
ijtc-861	479	4	income	income	NOUN
ijtc-861	479	5	taxation	taxation	NOUN
ijtc-861	479	6	:	:	PUNCT
ijtc-861	479	7	is	be	AUX
ijtc-861	479	8	hong	hong	PROPN
ijtc-861	479	9	kong	kong	PROPN
ijtc-861	479	10	special	special	ADJ
ijtc-861	479	11	?	?	PUNCT
ijtc-861	480	1	british	british	ADJ
ijtc-861	480	2	tax	tax	PROPN
ijtc-861	480	3	review	review	PROPN
ijtc-861	480	4	,	,	PUNCT
ijtc-861	480	5	2022(2	2022(2	NUM
ijtc-861	480	6	)	)	PUNCT
ijtc-861	480	7	,	,	PUNCT
ijtc-861	480	8	172–201	172–201	NUM
ijtc-861	480	9	.	.	PUNCT
ijtc-861	480	10	https://www.scopus.com/inward/record.uri?eid=2-s2.085132894657&partnerid=40&md5=2cf15e93c420c96fde73f83676d63952	https://www.scopus.com/inward/record.uri?eid=2-s2.085132894657&partnerid=40&md5=2cf15e93c420c96fde73f83676d63952	NOUN
ijtc-861	480	11	zhan	zhan	PROPN
ijtc-861	480	12	,	,	PUNCT
ijtc-861	480	13	p.	p.	PROPN
ijtc-861	480	14	,	,	PUNCT
ijtc-861	480	15	li	li	PROPN
ijtc-861	480	16	,	,	PUNCT
ijtc-861	480	17	s.	s.	PROPN
ijtc-861	480	18	,	,	PUNCT
ijtc-861	480	19	&	&	CCONJ
ijtc-861	480	20	xu	xu	PROPN
ijtc-861	480	21	,	,	PUNCT
ijtc-861	480	22	x.	x.	NOUN
ijtc-861	480	23	(	(	PUNCT
ijtc-861	480	24	2019	2019	NUM
ijtc-861	480	25	)	)	PUNCT
ijtc-861	480	26	.	.	PUNCT
ijtc-861	481	1	personal	personal	ADJ
ijtc-861	481	2	income	income	NOUN
ijtc-861	481	3	tax	tax	NOUN
ijtc-861	481	4	reform	reform	NOUN
ijtc-861	481	5	in	in	ADP
ijtc-861	481	6	china	china	PROPN
ijtc-861	481	7	in	in	ADP
ijtc-861	481	8	2018	2018	NUM
ijtc-861	481	9	and	and	CCONJ
ijtc-861	481	10	its	its	PRON
ijtc-861	481	11	impact	impact	NOUN
ijtc-861	481	12	on	on	ADP
ijtc-861	481	13	income	income	NOUN
ijtc-861	481	14	distribution	distribution	NOUN
ijtc-861	481	15	.	.	PUNCT
ijtc-861	482	1	china	china	PROPN
ijtc-861	482	2	and	and	CCONJ
ijtc-861	482	3	world	world	PROPN
ijtc-861	482	4	economy	economy	NOUN
ijtc-861	482	5	,	,	PUNCT
ijtc-861	482	6	27(3	27(3	NUM
ijtc-861	482	7	)	)	PUNCT
ijtc-861	482	8	,	,	PUNCT
ijtc-861	482	9	25–48	25–48	NUM
ijtc-861	482	10	.	.	PUNCT
ijtc-861	483	1	https://doi.org/10.1111/cwe.12279	https://doi.org/10.1111/cwe.12279	PROPN
ijtc-861	483	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN