id	sid	tid	token	lemma	pos
ijtc-870	1	1	the	the	DET
ijtc-870	1	2	illomata	illomata	PROPN
ijtc-870	1	3	international	international	PROPN
ijtc-870	1	4	journal	journal	PROPN
ijtc-870	1	5	of	of	ADP
ijtc-870	1	6	management	management	NOUN
ijtc-870	1	7	ilomata	ilomata	PROPN
ijtc-870	1	8	international	international	ADJ
ijtc-870	1	9	journal	journal	NOUN
ijtc-870	1	10	of	of	ADP
ijtc-870	1	11	tax	tax	PROPN
ijtc-870	1	12	&	&	CCONJ
ijtc-870	1	13	accounting	account	VERB
ijtc-870	1	14	p	p	PROPN
ijtc-870	1	15	-	-	PUNCT
ijtc-870	1	16	issn	issn	NOUN
ijtc-870	1	17	:	:	PUNCT
ijtc-870	1	18	2714	2714	NUM
ijtc-870	1	19	-	-	SYM
ijtc-870	1	20	9838	9838	NUM
ijtc-870	1	21	;	;	PUNCT
ijtc-870	1	22	e	e	X
ijtc-870	1	23	-	-	PUNCT
ijtc-870	1	24	issn	issn	NOUN
ijtc-870	1	25	:	:	PUNCT
ijtc-870	1	26	2714	2714	NUM
ijtc-870	1	27	-	-	SYM
ijtc-870	1	28	9846	9846	NUM
ijtc-870	1	29	volume	volume	NOUN
ijtc-870	1	30	4	4	NUM
ijtc-870	1	31	,	,	PUNCT
ijtc-870	1	32	issue	issue	NOUN
ijtc-870	1	33	4	4	NUM
ijtc-870	1	34	,	,	PUNCT
ijtc-870	1	35	october	october	PROPN
ijtc-870	1	36	2023	2023	NUM
ijtc-870	1	37	page	page	NOUN
ijtc-870	1	38	no	no	NOUN
ijtc-870	1	39	.	.	PUNCT
ijtc-870	2	1	684	684	NUM
ijtc-870	2	2	-	-	SYM
ijtc-870	2	3	702	702	NUM
ijtc-870	2	4	684	684	NUM
ijtc-870	2	5	|	|	ADV
ijtc-870	2	6	ilomata	ilomata	NOUN
ijtc-870	2	7	international	international	ADJ
ijtc-870	2	8	journal	journal	NOUN
ijtc-870	2	9	of	of	ADP
ijtc-870	2	10	tax	tax	PROPN
ijtc-870	2	11	&	&	CCONJ
ijtc-870	2	12	accounting	account	VERB
ijtc-870	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	2	14	fringe	fringe	NOUN
ijtc-870	2	15	benefits	benefit	NOUN
ijtc-870	2	16	in	in	ADP
ijtc-870	2	17	tax	tax	NOUN
ijtc-870	2	18	law	law	NOUN
ijtc-870	2	19	:	:	PUNCT
ijtc-870	2	20	matching	match	VERB
ijtc-870	2	21	principle	principle	NOUN
ijtc-870	2	22	and	and	CCONJ
ijtc-870	2	23	tax	tax	NOUN
ijtc-870	2	24	justice	justice	PROPN
ijtc-870	2	25	perspective	perspective	PROPN
ijtc-870	2	26	heriantonius	heriantonius	PROPN
ijtc-870	2	27	silalahi1	silalahi1	PROPN
ijtc-870	2	28	,	,	PUNCT
ijtc-870	2	29	budi	budi	PROPN
ijtc-870	2	30	kurnia2	kurnia2	PROPN
ijtc-870	3	1	1directorate	1directorate	NUM
ijtc-870	3	2	general	general	NOUN
ijtc-870	3	3	of	of	ADP
ijtc-870	3	4	taxes	taxis	NOUN
ijtc-870	3	5	,	,	PUNCT
ijtc-870	3	6	indonesia	indonesia	PROPN
ijtc-870	3	7	2padjajaran	2padjajaran	PROPN
ijtc-870	3	8	university	university	NOUN
ijtc-870	3	9	,	,	PUNCT
ijtc-870	3	10	indonesia	indonesia	PROPN
ijtc-870	3	11	correspondent	correspondent	NOUN
ijtc-870	3	12	:	:	PUNCT
ijtc-870	3	13	heri.silalahi@gmail.com1	heri.silalahi@gmail.com1	PROPN
ijtc-870	3	14	received	receive	VERB
ijtc-870	3	15	:	:	PUNCT
ijtc-870	3	16	august	august	PROPN
ijtc-870	3	17	12	12	NUM
ijtc-870	3	18	,	,	PUNCT
ijtc-870	3	19	2023	2023	NUM
ijtc-870	3	20	accepted	accept	VERB
ijtc-870	3	21	:	:	PUNCT
ijtc-870	3	22	october	october	PROPN
ijtc-870	3	23	12	12	NUM
ijtc-870	3	24	,	,	PUNCT
ijtc-870	3	25	2023	2023	NUM
ijtc-870	3	26	published	publish	VERB
ijtc-870	3	27	:	:	PUNCT
ijtc-870	3	28	october	october	PROPN
ijtc-870	3	29	31	31	NUM
ijtc-870	3	30	,	,	PUNCT
ijtc-870	3	31	2023	2023	NUM
ijtc-870	3	32	citation	citation	NOUN
ijtc-870	3	33	:	:	PUNCT
ijtc-870	4	1	silalahi	silalahi	NOUN
ijtc-870	4	2	,	,	PUNCT
ijtc-870	4	3	h.	h.	PROPN
ijtc-870	4	4	,	,	PUNCT
ijtc-870	4	5	kurnia	kurnia	PROPN
ijtc-870	4	6	,	,	PUNCT
ijtc-870	4	7	b.	b.	PROPN
ijtc-870	4	8	(	(	PUNCT
ijtc-870	4	9	2023	2023	NUM
ijtc-870	4	10	)	)	PUNCT
ijtc-870	4	11	.	.	PUNCT
ijtc-870	5	1	fringe	fringe	NOUN
ijtc-870	5	2	benefits	benefit	NOUN
ijtc-870	5	3	in	in	ADP
ijtc-870	5	4	tax	tax	NOUN
ijtc-870	5	5	law	law	NOUN
ijtc-870	5	6	:	:	PUNCT
ijtc-870	5	7	matching	match	VERB
ijtc-870	5	8	principle	principle	NOUN
ijtc-870	5	9	and	and	CCONJ
ijtc-870	5	10	tax	tax	NOUN
ijtc-870	5	11	justice	justice	PROPN
ijtc-870	5	12	perspective	perspective	PROPN
ijtc-870	5	13	.	.	PUNCT
ijtc-870	6	1	ilomata	ilomata	PROPN
ijtc-870	6	2	international	international	ADJ
ijtc-870	6	3	journal	journal	NOUN
ijtc-870	6	4	of	of	ADP
ijtc-870	6	5	tax	tax	NOUN
ijtc-870	6	6	and	and	CCONJ
ijtc-870	6	7	accounting	accounting	NOUN
ijtc-870	6	8	,	,	PUNCT
ijtc-870	6	9	4(4	4(4	NUM
ijtc-870	6	10	)	)	PUNCT
ijtc-870	6	11	,	,	PUNCT
ijtc-870	6	12	684	684	NUM
ijtc-870	6	13	-	-	SYM
ijtc-870	6	14	702	702	NUM
ijtc-870	6	15	.	.	PUNCT
ijtc-870	7	1	https://doi.org/10.52728/ijtc.v4i4.870	https://doi.org/10.52728/ijtc.v4i4.870	NOUN
ijtc-870	7	2	abstract	abstract	NOUN
ijtc-870	7	3	:	:	PUNCT
ijtc-870	7	4	this	this	DET
ijtc-870	7	5	study	study	NOUN
ijtc-870	7	6	addresses	address	VERB
ijtc-870	7	7	a	a	DET
ijtc-870	7	8	significant	significant	ADJ
ijtc-870	7	9	issue	issue	NOUN
ijtc-870	7	10	within	within	ADP
ijtc-870	7	11	indonesia	indonesia	PROPN
ijtc-870	7	12	's	's	PART
ijtc-870	7	13	income	income	NOUN
ijtc-870	7	14	tax	tax	NOUN
ijtc-870	7	15	policy	policy	NOUN
ijtc-870	7	16	,	,	PUNCT
ijtc-870	7	17	focusing	focus	VERB
ijtc-870	7	18	on	on	ADP
ijtc-870	7	19	the	the	DET
ijtc-870	7	20	taxation	taxation	NOUN
ijtc-870	7	21	of	of	ADP
ijtc-870	7	22	fringe	fringe	NOUN
ijtc-870	7	23	benefits	benefit	NOUN
ijtc-870	7	24	and	and	CCONJ
ijtc-870	7	25	non	non	ADJ
ijtc-870	7	26	-	-	ADJ
ijtc-870	7	27	monetary	monetary	ADJ
ijtc-870	7	28	compensations	compensation	NOUN
ijtc-870	7	29	.	.	PUNCT
ijtc-870	8	1	fringe	fringe	NOUN
ijtc-870	8	2	benefits	benefit	NOUN
ijtc-870	8	3	,	,	PUNCT
ijtc-870	8	4	being	be	AUX
ijtc-870	8	5	non	non	ADJ
ijtc-870	8	6	-	-	ADJ
ijtc-870	8	7	monetary	monetary	ADJ
ijtc-870	8	8	rewards	reward	NOUN
ijtc-870	8	9	granted	grant	VERB
ijtc-870	8	10	to	to	ADP
ijtc-870	8	11	employees	employee	NOUN
ijtc-870	8	12	,	,	PUNCT
ijtc-870	8	13	have	have	AUX
ijtc-870	8	14	gained	gain	VERB
ijtc-870	8	15	prominence	prominence	NOUN
ijtc-870	8	16	in	in	ADP
ijtc-870	8	17	various	various	ADJ
ijtc-870	8	18	sectors	sector	NOUN
ijtc-870	8	19	'	'	PART
ijtc-870	8	20	remuneration	remuneration	NOUN
ijtc-870	8	21	structures	structure	NOUN
ijtc-870	8	22	.	.	PUNCT
ijtc-870	9	1	the	the	DET
ijtc-870	9	2	evolving	evolve	VERB
ijtc-870	9	3	landscape	landscape	NOUN
ijtc-870	9	4	of	of	ADP
ijtc-870	9	5	in	in	ADP
ijtc-870	9	6	-	-	PUNCT
ijtc-870	9	7	kind	kind	NOUN
ijtc-870	9	8	taxation	taxation	NOUN
ijtc-870	9	9	,	,	PUNCT
ijtc-870	9	10	encompassing	encompass	VERB
ijtc-870	9	11	natural	natural	ADJ
ijtc-870	9	12	elements	element	NOUN
ijtc-870	9	13	,	,	PUNCT
ijtc-870	9	14	prompts	prompt	VERB
ijtc-870	9	15	inquiries	inquiry	NOUN
ijtc-870	9	16	into	into	ADP
ijtc-870	9	17	the	the	DET
ijtc-870	9	18	determinants	determinant	NOUN
ijtc-870	9	19	of	of	ADP
ijtc-870	9	20	tax	tax	NOUN
ijtc-870	9	21	imposition	imposition	NOUN
ijtc-870	9	22	choices	choice	NOUN
ijtc-870	9	23	and	and	CCONJ
ijtc-870	9	24	their	their	PRON
ijtc-870	9	25	equity	equity	NOUN
ijtc-870	9	26	ramifications	ramification	NOUN
ijtc-870	9	27	.	.	PUNCT
ijtc-870	10	1	the	the	DET
ijtc-870	10	2	study	study	NOUN
ijtc-870	10	3	aims	aim	VERB
ijtc-870	10	4	to	to	PART
ijtc-870	10	5	explore	explore	VERB
ijtc-870	10	6	the	the	DET
ijtc-870	10	7	income	income	NOUN
ijtc-870	10	8	tax	tax	NOUN
ijtc-870	10	9	perspective	perspective	NOUN
ijtc-870	10	10	on	on	ADP
ijtc-870	10	11	fringe	fringe	NOUN
ijtc-870	10	12	benefits	benefit	NOUN
ijtc-870	10	13	and	and	CCONJ
ijtc-870	10	14	non	non	ADJ
ijtc-870	10	15	-	-	ADJ
ijtc-870	10	16	monetary	monetary	ADJ
ijtc-870	10	17	gains	gain	NOUN
ijtc-870	10	18	,	,	PUNCT
ijtc-870	10	19	emphasizing	emphasize	VERB
ijtc-870	10	20	the	the	DET
ijtc-870	10	21	applicability	applicability	NOUN
ijtc-870	10	22	of	of	ADP
ijtc-870	10	23	the	the	DET
ijtc-870	10	24	matching	matching	NOUN
ijtc-870	10	25	principle	principle	NOUN
ijtc-870	10	26	and	and	CCONJ
ijtc-870	10	27	its	its	PRON
ijtc-870	10	28	implications	implication	NOUN
ijtc-870	10	29	for	for	ADP
ijtc-870	10	30	equitable	equitable	ADJ
ijtc-870	10	31	taxation	taxation	NOUN
ijtc-870	10	32	.	.	PUNCT
ijtc-870	11	1	despite	despite	SCONJ
ijtc-870	11	2	the	the	DET
ijtc-870	11	3	rising	rise	VERB
ijtc-870	11	4	importance	importance	NOUN
ijtc-870	11	5	of	of	ADP
ijtc-870	11	6	fringe	fringe	NOUN
ijtc-870	11	7	benefits	benefit	NOUN
ijtc-870	11	8	,	,	PUNCT
ijtc-870	11	9	scholarly	scholarly	ADJ
ijtc-870	11	10	discourse	discourse	NOUN
ijtc-870	11	11	on	on	ADP
ijtc-870	11	12	the	the	DET
ijtc-870	11	13	alignment	alignment	NOUN
ijtc-870	11	14	of	of	ADP
ijtc-870	11	15	conformity	conformity	NOUN
ijtc-870	11	16	principles	principle	NOUN
ijtc-870	11	17	with	with	ADP
ijtc-870	11	18	in	in	ADP
ijtc-870	11	19	-	-	PUNCT
ijtc-870	11	20	kind	kind	NOUN
ijtc-870	11	21	taxes	taxis	NOUN
ijtc-870	11	22	remains	remain	VERB
ijtc-870	11	23	sparse	sparse	ADJ
ijtc-870	11	24	.	.	PUNCT
ijtc-870	12	1	therefore	therefore	ADV
ijtc-870	12	2	,	,	PUNCT
ijtc-870	12	3	this	this	DET
ijtc-870	12	4	study	study	NOUN
ijtc-870	12	5	offers	offer	VERB
ijtc-870	12	6	a	a	DET
ijtc-870	12	7	fresh	fresh	ADJ
ijtc-870	12	8	contribution	contribution	NOUN
ijtc-870	12	9	in	in	ADP
ijtc-870	12	10	comprehending	comprehend	VERB
ijtc-870	12	11	this	this	DET
ijtc-870	12	12	matter	matter	NOUN
ijtc-870	12	13	.	.	PUNCT
ijtc-870	13	1	employing	employ	VERB
ijtc-870	13	2	both	both	DET
ijtc-870	13	3	a	a	DET
ijtc-870	13	4	policy	policy	NOUN
ijtc-870	13	5	analysis	analysis	NOUN
ijtc-870	13	6	and	and	CCONJ
ijtc-870	13	7	taxation	taxation	NOUN
ijtc-870	13	8	approach	approach	NOUN
ijtc-870	13	9	,	,	PUNCT
ijtc-870	13	10	the	the	DET
ijtc-870	13	11	study	study	NOUN
ijtc-870	13	12	draws	draw	VERB
ijtc-870	13	13	data	datum	NOUN
ijtc-870	13	14	from	from	ADP
ijtc-870	13	15	literature	literature	NOUN
ijtc-870	13	16	,	,	PUNCT
ijtc-870	13	17	tax	tax	NOUN
ijtc-870	13	18	statutes	statute	NOUN
ijtc-870	13	19	,	,	PUNCT
ijtc-870	13	20	and	and	CCONJ
ijtc-870	13	21	the	the	DET
ijtc-870	13	22	latest	late	ADJ
ijtc-870	13	23	economic	economic	ADJ
ijtc-870	13	24	reports	report	NOUN
ijtc-870	13	25	.	.	PUNCT
ijtc-870	14	1	the	the	DET
ijtc-870	14	2	findings	finding	NOUN
ijtc-870	14	3	underscore	underscore	VERB
ijtc-870	14	4	the	the	DET
ijtc-870	14	5	significance	significance	NOUN
ijtc-870	14	6	of	of	ADP
ijtc-870	14	7	integrating	integrate	VERB
ijtc-870	14	8	the	the	DET
ijtc-870	14	9	conformity	conformity	NOUN
ijtc-870	14	10	principle	principle	NOUN
ijtc-870	14	11	in	in	ADP
ijtc-870	14	12	the	the	DET
ijtc-870	14	13	taxation	taxation	NOUN
ijtc-870	14	14	of	of	ADP
ijtc-870	14	15	fringe	fringe	NOUN
ijtc-870	14	16	benefits	benefit	NOUN
ijtc-870	14	17	and	and	CCONJ
ijtc-870	14	18	non	non	ADJ
ijtc-870	14	19	-	-	ADJ
ijtc-870	14	20	monetary	monetary	ADJ
ijtc-870	14	21	rewards	reward	NOUN
ijtc-870	14	22	.	.	PUNCT
ijtc-870	15	1	this	this	DET
ijtc-870	15	2	integration	integration	NOUN
ijtc-870	15	3	can	can	AUX
ijtc-870	15	4	augment	augment	VERB
ijtc-870	15	5	the	the	DET
ijtc-870	15	6	efficiency	efficiency	NOUN
ijtc-870	15	7	and	and	CCONJ
ijtc-870	15	8	transparency	transparency	NOUN
ijtc-870	15	9	of	of	ADP
ijtc-870	15	10	state	state	PROPN
ijtc-870	15	11	financial	financial	ADJ
ijtc-870	15	12	management	management	NOUN
ijtc-870	15	13	,	,	PUNCT
ijtc-870	15	14	curbing	curb	VERB
ijtc-870	15	15	detrimental	detrimental	ADJ
ijtc-870	15	16	tax	tax	NOUN
ijtc-870	15	17	avoidance	avoidance	NOUN
ijtc-870	15	18	practices	practice	NOUN
ijtc-870	15	19	that	that	PRON
ijtc-870	15	20	undercut	undercut	VERB
ijtc-870	15	21	state	state	NOUN
ijtc-870	15	22	revenue	revenue	NOUN
ijtc-870	15	23	.	.	PUNCT
ijtc-870	16	1	in	in	ADP
ijtc-870	16	2	summary	summary	NOUN
ijtc-870	16	3	,	,	PUNCT
ijtc-870	16	4	this	this	DET
ijtc-870	16	5	study	study	NOUN
ijtc-870	16	6	validates	validate	VERB
ijtc-870	16	7	that	that	SCONJ
ijtc-870	16	8	adopting	adopt	VERB
ijtc-870	16	9	the	the	DET
ijtc-870	16	10	conformity	conformity	NOUN
ijtc-870	16	11	principle	principle	NOUN
ijtc-870	16	12	in	in	ADP
ijtc-870	16	13	taxing	tax	VERB
ijtc-870	16	14	fringe	fringe	NOUN
ijtc-870	16	15	benefits	benefit	NOUN
ijtc-870	16	16	and	and	CCONJ
ijtc-870	16	17	nonmonetary	nonmonetary	ADJ
ijtc-870	16	18	gains	gain	NOUN
ijtc-870	16	19	holds	hold	VERB
ijtc-870	16	20	the	the	DET
ijtc-870	16	21	potential	potential	NOUN
ijtc-870	16	22	to	to	PART
ijtc-870	16	23	bolster	bolster	VERB
ijtc-870	16	24	state	state	NOUN
ijtc-870	16	25	revenue	revenue	NOUN
ijtc-870	16	26	and	and	CCONJ
ijtc-870	16	27	enhance	enhance	VERB
ijtc-870	16	28	fiscal	fiscal	ADJ
ijtc-870	16	29	management	management	NOUN
ijtc-870	16	30	efficiency	efficiency	NOUN
ijtc-870	16	31	.	.	PUNCT
ijtc-870	17	1	the	the	DET
ijtc-870	17	2	research	research	NOUN
ijtc-870	17	3	's	's	PART
ijtc-870	17	4	implications	implication	NOUN
ijtc-870	17	5	can	can	AUX
ijtc-870	17	6	guide	guide	VERB
ijtc-870	17	7	policy	policy	NOUN
ijtc-870	17	8	makers	maker	NOUN
ijtc-870	17	9	in	in	ADP
ijtc-870	17	10	refining	refine	VERB
ijtc-870	17	11	the	the	DET
ijtc-870	17	12	national	national	ADJ
ijtc-870	17	13	tax	tax	NOUN
ijtc-870	17	14	framework	framework	NOUN
ijtc-870	17	15	and	and	CCONJ
ijtc-870	17	16	fostering	foster	VERB
ijtc-870	17	17	equitable	equitable	ADJ
ijtc-870	17	18	taxation	taxation	NOUN
ijtc-870	17	19	in	in	ADP
ijtc-870	17	20	indonesia	indonesia	PROPN
ijtc-870	17	21	.	.	PUNCT
ijtc-870	18	1	keywords	keyword	NOUN
ijtc-870	18	2	:	:	PUNCT
ijtc-870	18	3	fringe	fringe	NOUN
ijtc-870	18	4	benefits	benefit	NOUN
ijtc-870	18	5	,	,	PUNCT
ijtc-870	18	6	matching	match	VERB
ijtc-870	18	7	principle	principle	NOUN
ijtc-870	18	8	,	,	PUNCT
ijtc-870	18	9	tax	tax	NOUN
ijtc-870	18	10	justice	justice	NOUN
ijtc-870	18	11	,	,	PUNCT
ijtc-870	18	12	financial	financial	ADJ
ijtc-870	18	13	management	management	NOUN
ijtc-870	18	14	this	this	PRON
ijtc-870	18	15	is	be	AUX
ijtc-870	18	16	an	an	DET
ijtc-870	18	17	open	open	ADJ
ijtc-870	18	18	access	access	NOUN
ijtc-870	18	19	article	article	NOUN
ijtc-870	18	20	under	under	ADP
ijtc-870	18	21	the	the	DET
ijtc-870	18	22	cc	cc	NOUN
ijtc-870	18	23	-	-	PUNCT
ijtc-870	18	24	by	by	ADP
ijtc-870	18	25	4.0	4.0	NUM
ijtc-870	18	26	license	license	NOUN
ijtc-870	18	27	.	.	PUNCT
ijtc-870	19	1	introduction	introduction	NOUN
ijtc-870	19	2	the	the	DET
ijtc-870	19	3	imposition	imposition	NOUN
ijtc-870	19	4	of	of	ADP
ijtc-870	19	5	taxes	taxis	NOUN
ijtc-870	19	6	on	on	ADP
ijtc-870	19	7	fringe	fringe	NOUN
ijtc-870	19	8	benefits	benefit	NOUN
ijtc-870	19	9	has	have	AUX
ijtc-870	19	10	become	become	VERB
ijtc-870	19	11	a	a	DET
ijtc-870	19	12	significant	significant	ADJ
ijtc-870	19	13	concern	concern	NOUN
ijtc-870	19	14	and	and	CCONJ
ijtc-870	19	15	debate	debate	NOUN
ijtc-870	19	16	in	in	ADP
ijtc-870	19	17	income	income	NOUN
ijtc-870	19	18	tax	tax	NOUN
ijtc-870	19	19	policies	policy	NOUN
ijtc-870	19	20	in	in	ADP
ijtc-870	19	21	indonesia	indonesia	PROPN
ijtc-870	19	22	.	.	PUNCT
ijtc-870	20	1	the	the	DET
ijtc-870	20	2	concept	concept	NOUN
ijtc-870	20	3	of	of	ADP
ijtc-870	20	4	fringe	fringe	NOUN
ijtc-870	20	5	benefits	benefit	NOUN
ijtc-870	20	6	includes	include	VERB
ijtc-870	20	7	non	non	ADJ
ijtc-870	20	8	-	-	ADJ
ijtc-870	20	9	monetary	monetary	ADJ
ijtc-870	20	10	compensation	compensation	NOUN
ijtc-870	20	11	and	and	CCONJ
ijtc-870	20	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	20	13	mailto	mailto	NOUN
ijtc-870	20	14	:	:	PUNCT
ijtc-870	20	15	heri.silalahi@gmail.com1	heri.silalahi@gmail.com1	PROPN
ijtc-870	20	16	https://doi.org/10.52728/ijtc.v4i4.870	https://doi.org/10.52728/ijtc.v4i4.870	NOUN
ijtc-870	20	17	fringe	fringe	NOUN
ijtc-870	20	18	benefits	benefit	NOUN
ijtc-870	20	19	in	in	ADP
ijtc-870	20	20	tax	tax	NOUN
ijtc-870	20	21	law	law	NOUN
ijtc-870	20	22	:	:	PUNCT
ijtc-870	20	23	matching	match	VERB
ijtc-870	20	24	principle	principle	NOUN
ijtc-870	20	25	and	and	CCONJ
ijtc-870	20	26	tax	tax	NOUN
ijtc-870	20	27	justice	justice	PROPN
ijtc-870	20	28	perspective	perspective	NOUN
ijtc-870	20	29	silalahi	silalahi	NOUN
ijtc-870	20	30	and	and	CCONJ
ijtc-870	20	31	kurnia	kurnia	NOUN
ijtc-870	20	32	685	685	NUM
ijtc-870	20	33	|	|	ADV
ijtc-870	20	34	ilomata	ilomata	NOUN
ijtc-870	20	35	international	international	ADJ
ijtc-870	20	36	journal	journal	NOUN
ijtc-870	20	37	of	of	ADP
ijtc-870	20	38	tax	tax	PROPN
ijtc-870	20	39	&	&	CCONJ
ijtc-870	20	40	accounting	accounting	PROPN
ijtc-870	20	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	20	42	benefits	benefit	NOUN
ijtc-870	20	43	received	receive	VERB
ijtc-870	20	44	by	by	ADP
ijtc-870	20	45	employees	employee	NOUN
ijtc-870	20	46	or	or	CCONJ
ijtc-870	20	47	individuals	individual	NOUN
ijtc-870	20	48	,	,	PUNCT
ijtc-870	20	49	provided	provide	VERB
ijtc-870	20	50	by	by	ADP
ijtc-870	20	51	employers	employer	NOUN
ijtc-870	20	52	or	or	CCONJ
ijtc-870	20	53	other	other	ADJ
ijtc-870	20	54	entities	entity	NOUN
ijtc-870	20	55	.	.	PUNCT
ijtc-870	21	1	these	these	DET
ijtc-870	21	2	benefits	benefit	NOUN
ijtc-870	21	3	are	be	AUX
ijtc-870	21	4	often	often	ADV
ijtc-870	21	5	in	in	ADP
ijtc-870	21	6	the	the	DET
ijtc-870	21	7	form	form	NOUN
ijtc-870	21	8	of	of	ADP
ijtc-870	21	9	goods	good	NOUN
ijtc-870	21	10	,	,	PUNCT
ijtc-870	21	11	services	service	NOUN
ijtc-870	21	12	or	or	CCONJ
ijtc-870	21	13	other	other	ADJ
ijtc-870	21	14	non	non	ADJ
ijtc-870	21	15	-	-	ADJ
ijtc-870	21	16	cash	cash	ADJ
ijtc-870	21	17	benefits	benefit	NOUN
ijtc-870	21	18	,	,	PUNCT
ijtc-870	21	19	and	and	CCONJ
ijtc-870	21	20	have	have	AUX
ijtc-870	21	21	become	become	VERB
ijtc-870	21	22	an	an	DET
ijtc-870	21	23	important	important	ADJ
ijtc-870	21	24	part	part	NOUN
ijtc-870	21	25	of	of	ADP
ijtc-870	21	26	employee	employee	NOUN
ijtc-870	21	27	remuneration	remuneration	NOUN
ijtc-870	21	28	packages	package	NOUN
ijtc-870	21	29	in	in	ADP
ijtc-870	21	30	various	various	ADJ
ijtc-870	21	31	industries	industry	NOUN
ijtc-870	21	32	.	.	PUNCT
ijtc-870	22	1	in	in	ADP
ijtc-870	22	2	indonesia	indonesia	PROPN
ijtc-870	22	3	,	,	PUNCT
ijtc-870	22	4	the	the	DET
ijtc-870	22	5	treatment	treatment	NOUN
ijtc-870	22	6	of	of	ADP
ijtc-870	22	7	fringe	fringe	NOUN
ijtc-870	22	8	benefits	benefit	NOUN
ijtc-870	22	9	for	for	ADP
ijtc-870	22	10	tax	tax	NOUN
ijtc-870	22	11	purposes	purpose	NOUN
ijtc-870	22	12	has	have	AUX
ijtc-870	22	13	changed	change	VERB
ijtc-870	22	14	from	from	ADP
ijtc-870	22	15	time	time	NOUN
ijtc-870	22	16	to	to	ADP
ijtc-870	22	17	time	time	NOUN
ijtc-870	22	18	.	.	PUNCT
ijtc-870	23	1	initially	initially	ADV
ijtc-870	23	2	,	,	PUNCT
ijtc-870	23	3	fringe	fringe	NOUN
ijtc-870	23	4	benefits	benefit	NOUN
ijtc-870	23	5	are	be	AUX
ijtc-870	23	6	not	not	PART
ijtc-870	23	7	subject	subject	ADJ
ijtc-870	23	8	to	to	ADP
ijtc-870	23	9	income	income	NOUN
ijtc-870	23	10	tax	tax	NOUN
ijtc-870	23	11	for	for	ADP
ijtc-870	23	12	individuals	individual	NOUN
ijtc-870	23	13	,	,	PUNCT
ijtc-870	23	14	but	but	CCONJ
ijtc-870	23	15	also	also	ADV
ijtc-870	23	16	can	can	AUX
ijtc-870	23	17	not	not	PART
ijtc-870	23	18	be	be	AUX
ijtc-870	23	19	considered	consider	VERB
ijtc-870	23	20	as	as	ADP
ijtc-870	23	21	a	a	DET
ijtc-870	23	22	deductible	deductible	ADJ
ijtc-870	23	23	expense	expense	NOUN
ijtc-870	23	24	for	for	ADP
ijtc-870	23	25	employers	employer	NOUN
ijtc-870	23	26	.	.	PUNCT
ijtc-870	24	1	however	however	ADV
ijtc-870	24	2	,	,	PUNCT
ijtc-870	24	3	with	with	ADP
ijtc-870	24	4	the	the	DET
ijtc-870	24	5	introduction	introduction	NOUN
ijtc-870	24	6	of	of	ADP
ijtc-870	24	7	the	the	DET
ijtc-870	24	8	new	new	ADJ
ijtc-870	24	9	regulation	regulation	NOUN
ijtc-870	24	10	,	,	PUNCT
ijtc-870	24	11	fringe	fringe	NOUN
ijtc-870	24	12	benefits	benefit	NOUN
ijtc-870	24	13	are	be	AUX
ijtc-870	24	14	now	now	ADV
ijtc-870	24	15	included	include	VERB
ijtc-870	24	16	as	as	ADP
ijtc-870	24	17	an	an	DET
ijtc-870	24	18	object	object	NOUN
ijtc-870	24	19	of	of	ADP
ijtc-870	24	20	income	income	NOUN
ijtc-870	24	21	subject	subject	ADJ
ijtc-870	24	22	to	to	ADP
ijtc-870	24	23	tax	tax	NOUN
ijtc-870	24	24	,	,	PUNCT
ijtc-870	24	25	reflecting	reflect	VERB
ijtc-870	24	26	the	the	DET
ijtc-870	24	27	government	government	NOUN
ijtc-870	24	28	's	's	PART
ijtc-870	24	29	efforts	effort	NOUN
ijtc-870	24	30	to	to	PART
ijtc-870	24	31	optimize	optimize	VERB
ijtc-870	24	32	tax	tax	NOUN
ijtc-870	24	33	revenue	revenue	NOUN
ijtc-870	24	34	and	and	CCONJ
ijtc-870	24	35	ensure	ensure	VERB
ijtc-870	24	36	tax	tax	NOUN
ijtc-870	24	37	equity	equity	NOUN
ijtc-870	24	38	.	.	PUNCT
ijtc-870	25	1	the	the	DET
ijtc-870	25	2	application	application	NOUN
ijtc-870	25	3	of	of	ADP
ijtc-870	25	4	taxes	taxis	NOUN
ijtc-870	25	5	on	on	ADP
ijtc-870	25	6	fringe	fringe	NOUN
ijtc-870	25	7	benefits	benefit	NOUN
ijtc-870	25	8	raises	raise	VERB
ijtc-870	25	9	several	several	ADJ
ijtc-870	25	10	questions	question	NOUN
ijtc-870	25	11	and	and	CCONJ
ijtc-870	25	12	critical	critical	ADJ
ijtc-870	25	13	concerns	concern	NOUN
ijtc-870	25	14	,	,	PUNCT
ijtc-870	25	15	including	include	VERB
ijtc-870	25	16	the	the	DET
ijtc-870	25	17	factors	factor	NOUN
ijtc-870	25	18	behind	behind	ADP
ijtc-870	25	19	tax	tax	NOUN
ijtc-870	25	20	imposition	imposition	NOUN
ijtc-870	25	21	decisions	decision	NOUN
ijtc-870	25	22	,	,	PUNCT
ijtc-870	25	23	the	the	DET
ijtc-870	25	24	application	application	NOUN
ijtc-870	25	25	of	of	ADP
ijtc-870	25	26	the	the	DET
ijtc-870	25	27	matching	matching	NOUN
ijtc-870	25	28	principle	principle	NOUN
ijtc-870	25	29	,	,	PUNCT
ijtc-870	25	30	and	and	CCONJ
ijtc-870	25	31	the	the	DET
ijtc-870	25	32	implications	implication	NOUN
ijtc-870	25	33	for	for	ADP
ijtc-870	25	34	tax	tax	NOUN
ijtc-870	25	35	equity	equity	NOUN
ijtc-870	25	36	.	.	PUNCT
ijtc-870	26	1	understanding	understand	VERB
ijtc-870	26	2	the	the	DET
ijtc-870	26	3	factors	factor	NOUN
ijtc-870	26	4	that	that	PRON
ijtc-870	26	5	influence	influence	VERB
ijtc-870	26	6	the	the	DET
ijtc-870	26	7	taxation	taxation	NOUN
ijtc-870	26	8	of	of	ADP
ijtc-870	26	9	fringe	fringe	NOUN
ijtc-870	26	10	benefits	benefit	NOUN
ijtc-870	26	11	is	be	AUX
ijtc-870	26	12	important	important	ADJ
ijtc-870	26	13	for	for	ADP
ijtc-870	26	14	assessing	assess	VERB
ijtc-870	26	15	the	the	DET
ijtc-870	26	16	effectiveness	effectiveness	NOUN
ijtc-870	26	17	of	of	ADP
ijtc-870	26	18	current	current	ADJ
ijtc-870	26	19	tax	tax	NOUN
ijtc-870	26	20	policies	policy	NOUN
ijtc-870	26	21	in	in	ADP
ijtc-870	26	22	addressing	address	VERB
ijtc-870	26	23	potential	potential	ADJ
ijtc-870	26	24	loopholes	loophole	NOUN
ijtc-870	26	25	and	and	CCONJ
ijtc-870	26	26	ensuring	ensure	VERB
ijtc-870	26	27	a	a	DET
ijtc-870	26	28	fair	fair	ADJ
ijtc-870	26	29	and	and	CCONJ
ijtc-870	26	30	equitable	equitable	ADJ
ijtc-870	26	31	tax	tax	NOUN
ijtc-870	26	32	system	system	NOUN
ijtc-870	26	33	.	.	PUNCT
ijtc-870	27	1	this	this	DET
ijtc-870	27	2	study	study	NOUN
ijtc-870	27	3	aims	aim	VERB
ijtc-870	27	4	to	to	PART
ijtc-870	27	5	explore	explore	VERB
ijtc-870	27	6	the	the	DET
ijtc-870	27	7	perspective	perspective	NOUN
ijtc-870	27	8	of	of	ADP
ijtc-870	27	9	income	income	NOUN
ijtc-870	27	10	tax	tax	NOUN
ijtc-870	27	11	on	on	ADP
ijtc-870	27	12	fringe	fringe	NOUN
ijtc-870	27	13	benefits	benefit	NOUN
ijtc-870	27	14	and	and	CCONJ
ijtc-870	27	15	pleasure	pleasure	NOUN
ijtc-870	27	16	in	in	ADP
ijtc-870	27	17	indonesia	indonesia	PROPN
ijtc-870	27	18	,	,	PUNCT
ijtc-870	27	19	with	with	ADP
ijtc-870	27	20	a	a	DET
ijtc-870	27	21	focus	focus	NOUN
ijtc-870	27	22	on	on	ADP
ijtc-870	27	23	exploring	explore	VERB
ijtc-870	27	24	the	the	DET
ijtc-870	27	25	basic	basic	ADJ
ijtc-870	27	26	principles	principle	NOUN
ijtc-870	27	27	of	of	ADP
ijtc-870	27	28	taxation	taxation	NOUN
ijtc-870	27	29	,	,	PUNCT
ijtc-870	27	30	particularly	particularly	ADV
ijtc-870	27	31	the	the	DET
ijtc-870	27	32	principle	principle	NOUN
ijtc-870	27	33	of	of	ADP
ijtc-870	27	34	conformity	conformity	NOUN
ijtc-870	27	35	,	,	PUNCT
ijtc-870	27	36	and	and	CCONJ
ijtc-870	27	37	assessing	assess	VERB
ijtc-870	27	38	their	their	PRON
ijtc-870	27	39	impact	impact	NOUN
ijtc-870	27	40	on	on	ADP
ijtc-870	27	41	tax	tax	NOUN
ijtc-870	27	42	equity	equity	NOUN
ijtc-870	27	43	.	.	PUNCT
ijtc-870	28	1	by	by	ADP
ijtc-870	28	2	investigating	investigate	VERB
ijtc-870	28	3	various	various	ADJ
ijtc-870	28	4	aspects	aspect	NOUN
ijtc-870	28	5	of	of	ADP
ijtc-870	28	6	taxation	taxation	NOUN
ijtc-870	28	7	of	of	ADP
ijtc-870	28	8	fringe	fringe	NOUN
ijtc-870	28	9	benefits	benefit	NOUN
ijtc-870	28	10	and	and	CCONJ
ijtc-870	28	11	pleasure	pleasure	NOUN
ijtc-870	28	12	,	,	PUNCT
ijtc-870	28	13	this	this	DET
ijtc-870	28	14	study	study	NOUN
ijtc-870	28	15	seeks	seek	VERB
ijtc-870	28	16	to	to	PART
ijtc-870	28	17	provide	provide	VERB
ijtc-870	28	18	valuable	valuable	ADJ
ijtc-870	28	19	insights	insight	NOUN
ijtc-870	28	20	that	that	PRON
ijtc-870	28	21	can	can	AUX
ijtc-870	28	22	assist	assist	VERB
ijtc-870	28	23	policy	policy	NOUN
ijtc-870	28	24	makers	maker	NOUN
ijtc-870	28	25	in	in	ADP
ijtc-870	28	26	making	make	VERB
ijtc-870	28	27	informed	informed	ADJ
ijtc-870	28	28	decisions	decision	NOUN
ijtc-870	28	29	to	to	PART
ijtc-870	28	30	improve	improve	VERB
ijtc-870	28	31	the	the	DET
ijtc-870	28	32	country	country	NOUN
ijtc-870	28	33	's	's	PART
ijtc-870	28	34	tax	tax	NOUN
ijtc-870	28	35	system	system	NOUN
ijtc-870	28	36	while	while	SCONJ
ijtc-870	28	37	promoting	promote	VERB
ijtc-870	28	38	fairness	fairness	NOUN
ijtc-870	28	39	and	and	CCONJ
ijtc-870	28	40	equity	equity	NOUN
ijtc-870	28	41	for	for	ADP
ijtc-870	28	42	all	all	DET
ijtc-870	28	43	taxpayers	taxpayer	NOUN
ijtc-870	28	44	.	.	PUNCT
ijtc-870	29	1	the	the	DET
ijtc-870	29	2	application	application	NOUN
ijtc-870	29	3	of	of	ADP
ijtc-870	29	4	the	the	DET
ijtc-870	29	5	matching	matching	NOUN
ijtc-870	29	6	principle	principle	NOUN
ijtc-870	29	7	in	in	ADP
ijtc-870	29	8	the	the	DET
ijtc-870	29	9	treatment	treatment	NOUN
ijtc-870	29	10	of	of	ADP
ijtc-870	29	11	fringe	fringe	NOUN
ijtc-870	29	12	benefits	benefit	NOUN
ijtc-870	29	13	income	income	NOUN
ijtc-870	29	14	tax	tax	NOUN
ijtc-870	29	15	can	can	AUX
ijtc-870	29	16	have	have	VERB
ijtc-870	29	17	a	a	DET
ijtc-870	29	18	significant	significant	ADJ
ijtc-870	29	19	impact	impact	NOUN
ijtc-870	29	20	on	on	ADP
ijtc-870	29	21	global	global	ADJ
ijtc-870	29	22	economic	economic	ADJ
ijtc-870	29	23	conditions	condition	NOUN
ijtc-870	29	24	which	which	PRON
ijtc-870	29	25	are	be	AUX
ijtc-870	29	26	currently	currently	ADV
ijtc-870	29	27	facing	face	VERB
ijtc-870	29	28	severe	severe	ADJ
ijtc-870	29	29	challenges	challenge	NOUN
ijtc-870	29	30	.	.	PUNCT
ijtc-870	30	1	the	the	DET
ijtc-870	30	2	matching	match	VERB
ijtc-870	30	3	principle	principle	NOUN
ijtc-870	30	4	refers	refer	VERB
ijtc-870	30	5	to	to	ADP
ijtc-870	30	6	the	the	DET
ijtc-870	30	7	matching	matching	NOUN
ijtc-870	30	8	between	between	ADP
ijtc-870	30	9	income	income	NOUN
ijtc-870	30	10	and	and	CCONJ
ijtc-870	30	11	expenses	expense	NOUN
ijtc-870	30	12	in	in	ADP
ijtc-870	30	13	the	the	DET
ijtc-870	30	14	same	same	ADJ
ijtc-870	30	15	time	time	NOUN
ijtc-870	30	16	period	period	NOUN
ijtc-870	30	17	to	to	PART
ijtc-870	30	18	ensure	ensure	VERB
ijtc-870	30	19	compatibility	compatibility	NOUN
ijtc-870	30	20	and	and	CCONJ
ijtc-870	30	21	balance	balance	NOUN
ijtc-870	30	22	in	in	ADP
ijtc-870	30	23	tax	tax	NOUN
ijtc-870	30	24	payments	payment	NOUN
ijtc-870	30	25	.	.	PUNCT
ijtc-870	31	1	in	in	ADP
ijtc-870	31	2	a	a	DET
ijtc-870	31	3	situation	situation	NOUN
ijtc-870	31	4	of	of	ADP
ijtc-870	31	5	limited	limited	ADJ
ijtc-870	31	6	global	global	ADJ
ijtc-870	31	7	economic	economic	ADJ
ijtc-870	31	8	growth	growth	NOUN
ijtc-870	31	9	and	and	CCONJ
ijtc-870	31	10	high	high	ADJ
ijtc-870	31	11	inflation	inflation	NOUN
ijtc-870	31	12	,	,	PUNCT
ijtc-870	31	13	the	the	DET
ijtc-870	31	14	application	application	NOUN
ijtc-870	31	15	of	of	ADP
ijtc-870	31	16	the	the	DET
ijtc-870	31	17	matching	matching	NOUN
ijtc-870	31	18	principle	principle	NOUN
ijtc-870	31	19	can	can	AUX
ijtc-870	31	20	help	help	VERB
ijtc-870	31	21	reduce	reduce	VERB
ijtc-870	31	22	the	the	DET
ijtc-870	31	23	fiscal	fiscal	ADJ
ijtc-870	31	24	burden	burden	NOUN
ijtc-870	31	25	on	on	ADP
ijtc-870	31	26	the	the	DET
ijtc-870	31	27	government	government	NOUN
ijtc-870	31	28	and	and	CCONJ
ijtc-870	31	29	help	help	VERB
ijtc-870	31	30	overcome	overcome	VERB
ijtc-870	31	31	the	the	DET
ijtc-870	31	32	budget	budget	NOUN
ijtc-870	31	33	deficit	deficit	NOUN
ijtc-870	31	34	.	.	PUNCT
ijtc-870	32	1	by	by	ADP
ijtc-870	32	2	matching	match	VERB
ijtc-870	32	3	income	income	NOUN
ijtc-870	32	4	from	from	ADP
ijtc-870	32	5	taxes	taxis	NOUN
ijtc-870	32	6	on	on	ADP
ijtc-870	32	7	fringe	fringe	NOUN
ijtc-870	32	8	benefits	benefit	NOUN
ijtc-870	32	9	received	receive	VERB
ijtc-870	32	10	by	by	ADP
ijtc-870	32	11	the	the	DET
ijtc-870	32	12	government	government	NOUN
ijtc-870	32	13	with	with	ADP
ijtc-870	32	14	expenditures	expenditure	NOUN
ijtc-870	32	15	to	to	PART
ijtc-870	32	16	finance	finance	VERB
ijtc-870	32	17	various	various	ADJ
ijtc-870	32	18	development	development	NOUN
ijtc-870	32	19	programs	program	NOUN
ijtc-870	32	20	and	and	CCONJ
ijtc-870	32	21	projects	project	NOUN
ijtc-870	32	22	,	,	PUNCT
ijtc-870	32	23	the	the	DET
ijtc-870	32	24	application	application	NOUN
ijtc-870	32	25	of	of	ADP
ijtc-870	32	26	the	the	DET
ijtc-870	32	27	matching	matching	NOUN
ijtc-870	32	28	principle	principle	NOUN
ijtc-870	32	29	can	can	AUX
ijtc-870	32	30	increase	increase	VERB
ijtc-870	32	31	the	the	DET
ijtc-870	32	32	efficiency	efficiency	NOUN
ijtc-870	32	33	and	and	CCONJ
ijtc-870	32	34	transparency	transparency	NOUN
ijtc-870	32	35	of	of	ADP
ijtc-870	32	36	state	state	NOUN
ijtc-870	32	37	financial	financial	ADJ
ijtc-870	32	38	management	management	NOUN
ijtc-870	32	39	.	.	PUNCT
ijtc-870	33	1	in	in	ADP
ijtc-870	33	2	addition	addition	NOUN
ijtc-870	33	3	,	,	PUNCT
ijtc-870	33	4	the	the	DET
ijtc-870	33	5	matching	matching	NOUN
ijtc-870	33	6	principle	principle	NOUN
ijtc-870	33	7	can	can	AUX
ijtc-870	33	8	also	also	ADV
ijtc-870	33	9	help	help	VERB
ijtc-870	33	10	prevent	prevent	VERB
ijtc-870	33	11	tax	tax	NOUN
ijtc-870	33	12	avoidance	avoidance	NOUN
ijtc-870	33	13	practices	practice	NOUN
ijtc-870	33	14	that	that	PRON
ijtc-870	33	15	can	can	AUX
ijtc-870	33	16	harm	harm	VERB
ijtc-870	33	17	state	state	NOUN
ijtc-870	33	18	revenues	revenue	NOUN
ijtc-870	33	19	(	(	PUNCT
ijtc-870	33	20	pu	pu	PROPN
ijtc-870	33	21	&	&	CCONJ
ijtc-870	33	22	syu	syu	PROPN
ijtc-870	33	23	,	,	PUNCT
ijtc-870	33	24	2023	2023	NUM
ijtc-870	33	25	)	)	PUNCT
ijtc-870	33	26	.	.	PUNCT
ijtc-870	34	1	by	by	ADP
ijtc-870	34	2	requiring	require	VERB
ijtc-870	34	3	companies	company	NOUN
ijtc-870	34	4	to	to	PART
ijtc-870	34	5	report	report	VERB
ijtc-870	34	6	tax	tax	NOUN
ijtc-870	34	7	appropriately	appropriately	ADV
ijtc-870	34	8	and	and	CCONJ
ijtc-870	34	9	accurately	accurately	ADV
ijtc-870	34	10	fringe	fringe	VERB
ijtc-870	34	11	benefits	benefit	NOUN
ijtc-870	34	12	given	give	VERB
ijtc-870	34	13	to	to	ADP
ijtc-870	34	14	employees	employee	NOUN
ijtc-870	34	15	,	,	PUNCT
ijtc-870	34	16	the	the	DET
ijtc-870	34	17	application	application	NOUN
ijtc-870	34	18	of	of	ADP
ijtc-870	34	19	the	the	DET
ijtc-870	34	20	matching	matching	NOUN
ijtc-870	34	21	principle	principle	NOUN
ijtc-870	34	22	can	can	AUX
ijtc-870	34	23	prevent	prevent	VERB
ijtc-870	34	24	manipulation	manipulation	NOUN
ijtc-870	34	25	or	or	CCONJ
ijtc-870	34	26	abuse	abuse	NOUN
ijtc-870	34	27	in	in	ADP
ijtc-870	34	28	tax	tax	NOUN
ijtc-870	34	29	reporting	reporting	NOUN
ijtc-870	34	30	.	.	PUNCT
ijtc-870	35	1	however	however	ADV
ijtc-870	35	2	,	,	PUNCT
ijtc-870	35	3	it	it	PRON
ijtc-870	35	4	is	be	AUX
ijtc-870	35	5	also	also	ADV
ijtc-870	35	6	important	important	ADJ
ijtc-870	35	7	to	to	PART
ijtc-870	35	8	consider	consider	VERB
ijtc-870	35	9	that	that	PRON
ijtc-870	35	10	applying	apply	VERB
ijtc-870	35	11	the	the	DET
ijtc-870	35	12	matching	matching	NOUN
ijtc-870	35	13	principle	principle	NOUN
ijtc-870	35	14	in	in	ADP
ijtc-870	35	15	fringe	fringe	NOUN
ijtc-870	35	16	benefits	benefit	NOUN
ijtc-870	35	17	taxes	taxis	NOUN
ijtc-870	35	18	can	can	AUX
ijtc-870	35	19	also	also	ADV
ijtc-870	35	20	pose	pose	VERB
ijtc-870	35	21	some	some	DET
ijtc-870	35	22	challenges	challenge	NOUN
ijtc-870	35	23	.	.	PUNCT
ijtc-870	36	1	one	one	NUM
ijtc-870	36	2	of	of	ADP
ijtc-870	36	3	the	the	DET
ijtc-870	36	4	main	main	ADJ
ijtc-870	36	5	challenges	challenge	NOUN
ijtc-870	36	6	is	be	AUX
ijtc-870	36	7	the	the	DET
ijtc-870	36	8	complexity	complexity	NOUN
ijtc-870	36	9	in	in	ADP
ijtc-870	36	10	the	the	DET
ijtc-870	36	11	process	process	NOUN
ijtc-870	36	12	of	of	ADP
ijtc-870	36	13	matching	match	VERB
ijtc-870	36	14	income	income	NOUN
ijtc-870	36	15	and	and	CCONJ
ijtc-870	36	16	expenses	expense	NOUN
ijtc-870	36	17	,	,	PUNCT
ijtc-870	36	18	especially	especially	ADV
ijtc-870	36	19	if	if	SCONJ
ijtc-870	36	20	there	there	PRON
ijtc-870	36	21	are	be	VERB
ijtc-870	36	22	different	different	ADJ
ijtc-870	36	23	types	type	NOUN
ijtc-870	36	24	of	of	ADP
ijtc-870	36	25	fringe	fringe	NOUN
ijtc-870	36	26	benefits	benefit	NOUN
ijtc-870	36	27	provided	provide	VERB
ijtc-870	36	28	to	to	ADP
ijtc-870	36	29	employees	employee	NOUN
ijtc-870	36	30	.	.	PUNCT
ijtc-870	37	1	an	an	DET
ijtc-870	37	2	efficient	efficient	ADJ
ijtc-870	37	3	and	and	CCONJ
ijtc-870	37	4	accurate	accurate	ADJ
ijtc-870	37	5	reporting	reporting	NOUN
ijtc-870	37	6	system	system	NOUN
ijtc-870	37	7	is	be	AUX
ijtc-870	37	8	needed	need	VERB
ijtc-870	37	9	to	to	PART
ijtc-870	37	10	properly	properly	ADV
ijtc-870	37	11	implement	implement	VERB
ijtc-870	37	12	the	the	DET
ijtc-870	37	13	matching	matching	NOUN
ijtc-870	37	14	principle	principle	NOUN
ijtc-870	37	15	.	.	PUNCT
ijtc-870	38	1	the	the	DET
ijtc-870	38	2	global	global	ADJ
ijtc-870	38	3	economy	economy	NOUN
ijtc-870	38	4	is	be	AUX
ijtc-870	38	5	projected	project	VERB
ijtc-870	38	6	to	to	PART
ijtc-870	38	7	face	face	VERB
ijtc-870	38	8	a	a	DET
ijtc-870	38	9	sluggish	sluggish	ADJ
ijtc-870	38	10	growth	growth	NOUN
ijtc-870	38	11	rate	rate	NOUN
ijtc-870	38	12	,	,	PUNCT
ijtc-870	38	13	comparable	comparable	ADJ
ijtc-870	38	14	to	to	ADP
ijtc-870	38	15	historic	historic	ADJ
ijtc-870	38	16	downturns	downturn	NOUN
ijtc-870	38	17	such	such	ADJ
ijtc-870	38	18	as	as	ADP
ijtc-870	38	19	the	the	DET
ijtc-870	38	20	2007	2007	NUM
ijtc-870	38	21	-	-	SYM
ijtc-870	38	22	2008	2008	NUM
ijtc-870	38	23	financial	financial	ADJ
ijtc-870	38	24	crisis	crisis	NOUN
ijtc-870	38	25	and	and	CCONJ
ijtc-870	38	26	the	the	DET
ijtc-870	38	27	height	height	NOUN
ijtc-870	38	28	of	of	ADP
ijtc-870	38	29	the	the	DET
ijtc-870	38	30	covid-19	covid-19	PROPN
ijtc-870	38	31	pandemic	pandemic	ADJ
ijtc-870	38	32	(	(	PUNCT
ijtc-870	38	33	susila	susila	NOUN
ijtc-870	38	34	adiyanta	adiyanta	PROPN
ijtc-870	38	35	,	,	PUNCT
ijtc-870	38	36	2020	2020	NUM
ijtc-870	38	37	)	)	PUNCT
ijtc-870	38	38	.	.	PUNCT
ijtc-870	39	1	concerns	concern	NOUN
ijtc-870	39	2	over	over	ADP
ijtc-870	39	3	inflation	inflation	NOUN
ijtc-870	39	4	and	and	CCONJ
ijtc-870	39	5	higher	high	ADJ
ijtc-870	39	6	interest	interest	NOUN
ijtc-870	39	7	rates	rate	NOUN
ijtc-870	39	8	are	be	AUX
ijtc-870	39	9	expected	expect	VERB
ijtc-870	39	10	to	to	PART
ijtc-870	39	11	weaken	weaken	VERB
ijtc-870	39	12	private	private	ADJ
ijtc-870	39	13	consumption	consumption	NOUN
ijtc-870	39	14	and	and	CCONJ
ijtc-870	39	15	investment	investment	NOUN
ijtc-870	39	16	,	,	PUNCT
ijtc-870	39	17	possibly	possibly	ADV
ijtc-870	39	18	leading	lead	VERB
ijtc-870	39	19	to	to	ADP
ijtc-870	39	20	mild	mild	ADJ
ijtc-870	39	21	recessions	recession	NOUN
ijtc-870	39	22	in	in	ADP
ijtc-870	39	23	certain	certain	ADJ
ijtc-870	39	24	countries	country	NOUN
ijtc-870	39	25	before	before	ADP
ijtc-870	39	26	a	a	DET
ijtc-870	39	27	forecasted	forecast	VERB
ijtc-870	39	28	growth	growth	NOUN
ijtc-870	39	29	recovery	recovery	NOUN
ijtc-870	39	30	in	in	ADP
ijtc-870	39	31	the	the	DET
ijtc-870	39	32	latter	latter	ADJ
ijtc-870	39	33	half	half	NOUN
ijtc-870	39	34	of	of	ADP
ijtc-870	39	35	the	the	DET
ijtc-870	39	36	year	year	NOUN
ijtc-870	39	37	and	and	CCONJ
ijtc-870	39	38	into	into	ADP
ijtc-870	39	39	2024	2024	NUM
ijtc-870	39	40	.	.	PUNCT
ijtc-870	40	1	this	this	DET
ijtc-870	40	2	economic	economic	ADJ
ijtc-870	40	3	outlook	outlook	NOUN
ijtc-870	40	4	is	be	AUX
ijtc-870	40	5	set	set	VERB
ijtc-870	40	6	against	against	ADP
ijtc-870	40	7	a	a	DET
ijtc-870	40	8	backdrop	backdrop	NOUN
ijtc-870	40	9	of	of	ADP
ijtc-870	40	10	ongoing	ongoing	ADJ
ijtc-870	40	11	challenges	challenge	NOUN
ijtc-870	40	12	,	,	PUNCT
ijtc-870	40	13	including	include	VERB
ijtc-870	40	14	the	the	DET
ijtc-870	40	15	pandemic	pandemic	NOUN
ijtc-870	40	16	,	,	PUNCT
ijtc-870	40	17	the	the	DET
ijtc-870	40	18	conflict	conflict	NOUN
ijtc-870	40	19	in	in	ADP
ijtc-870	40	20	ukraine	ukraine	NOUN
ijtc-870	40	21	with	with	ADP
ijtc-870	40	22	resulting	result	VERB
ijtc-870	40	23	food	food	NOUN
ijtc-870	40	24	and	and	CCONJ
ijtc-870	40	25	energy	energy	NOUN
ijtc-870	40	26	crises	crisis	NOUN
ijtc-870	40	27	,	,	PUNCT
ijtc-870	40	28	surging	surge	VERB
ijtc-870	40	29	inflation	inflation	NOUN
ijtc-870	40	30	,	,	PUNCT
ijtc-870	40	31	debt	debt	NOUN
ijtc-870	40	32	tightening	tightening	NOUN
ijtc-870	40	33	,	,	PUNCT
ijtc-870	40	34	and	and	CCONJ
ijtc-870	40	35	climate	climate	NOUN
ijtc-870	40	36	emergencies	emergency	NOUN
ijtc-870	40	37	.	.	PUNCT
ijtc-870	41	1	the	the	DET
ijtc-870	41	2	report	report	NOUN
ijtc-870	41	3	highlights	highlight	VERB
ijtc-870	41	4	the	the	DET
ijtc-870	41	5	urgent	urgent	ADJ
ijtc-870	41	6	need	need	NOUN
ijtc-870	41	7	for	for	ADP
ijtc-870	41	8	robust	robust	ADJ
ijtc-870	41	9	fiscal	fiscal	ADJ
ijtc-870	41	10	measures	measure	NOUN
ijtc-870	41	11	and	and	CCONJ
ijtc-870	41	12	warns	warn	NOUN
ijtc-870	41	13	of	of	ADP
ijtc-870	41	14	the	the	DET
ijtc-870	41	15	potential	potential	ADJ
ijtc-870	41	16	impact	impact	NOUN
ijtc-870	41	17	on	on	ADP
ijtc-870	41	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	41	19	fringe	fringe	NOUN
ijtc-870	41	20	benefits	benefit	NOUN
ijtc-870	41	21	in	in	ADP
ijtc-870	41	22	tax	tax	NOUN
ijtc-870	41	23	law	law	NOUN
ijtc-870	41	24	:	:	PUNCT
ijtc-870	41	25	matching	match	VERB
ijtc-870	41	26	principle	principle	NOUN
ijtc-870	41	27	and	and	CCONJ
ijtc-870	41	28	tax	tax	NOUN
ijtc-870	41	29	justice	justice	PROPN
ijtc-870	41	30	perspective	perspective	NOUN
ijtc-870	41	31	silalahi	silalahi	NOUN
ijtc-870	41	32	and	and	CCONJ
ijtc-870	41	33	kurnia	kurnia	NOUN
ijtc-870	41	34	686	686	NUM
ijtc-870	41	35	|	|	ADV
ijtc-870	41	36	ilomata	ilomata	PROPN
ijtc-870	41	37	international	international	ADJ
ijtc-870	41	38	journal	journal	NOUN
ijtc-870	41	39	of	of	ADP
ijtc-870	41	40	tax	tax	PROPN
ijtc-870	41	41	&	&	CCONJ
ijtc-870	41	42	accounting	accounting	PROPN
ijtc-870	41	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	41	44	achieving	achieve	VERB
ijtc-870	41	45	the	the	DET
ijtc-870	41	46	17	17	NUM
ijtc-870	41	47	sustainable	sustainable	ADJ
ijtc-870	41	48	development	development	NOUN
ijtc-870	41	49	goals	goal	NOUN
ijtc-870	41	50	(	(	PUNCT
ijtc-870	41	51	sdgs	sdgs	ADJ
ijtc-870	41	52	)	)	PUNCT
ijtc-870	41	53	(	(	PUNCT
ijtc-870	41	54	moghavvemi	moghavvemi	NOUN
ijtc-870	41	55	et	et	PROPN
ijtc-870	41	56	al	al	PROPN
ijtc-870	41	57	.	.	PROPN
ijtc-870	41	58	,	,	PUNCT
ijtc-870	41	59	2023	2023	NUM
ijtc-870	41	60	)	)	PUNCT
ijtc-870	41	61	.	.	PUNCT
ijtc-870	42	1	developing	develop	VERB
ijtc-870	42	2	countries	country	NOUN
ijtc-870	42	3	face	face	VERB
ijtc-870	42	4	slower	slow	ADJ
ijtc-870	42	5	job	job	NOUN
ijtc-870	42	6	recoveries	recovery	NOUN
ijtc-870	42	7	and	and	CCONJ
ijtc-870	42	8	persistent	persistent	ADJ
ijtc-870	42	9	challenges	challenge	NOUN
ijtc-870	42	10	,	,	PUNCT
ijtc-870	42	11	particularly	particularly	ADV
ijtc-870	42	12	in	in	ADP
ijtc-870	42	13	women	woman	NOUN
ijtc-870	42	14	's	's	PART
ijtc-870	42	15	employment	employment	NOUN
ijtc-870	42	16	.	.	PUNCT
ijtc-870	43	1	the	the	DET
ijtc-870	43	2	report	report	NOUN
ijtc-870	43	3	calls	call	VERB
ijtc-870	43	4	for	for	ADP
ijtc-870	43	5	international	international	ADJ
ijtc-870	43	6	collaboration	collaboration	NOUN
ijtc-870	43	7	,	,	PUNCT
ijtc-870	43	8	strategic	strategic	ADJ
ijtc-870	43	9	investments	investment	NOUN
ijtc-870	43	10	in	in	ADP
ijtc-870	43	11	education	education	NOUN
ijtc-870	43	12	,	,	PUNCT
ijtc-870	43	13	health	health	NOUN
ijtc-870	43	14	,	,	PUNCT
ijtc-870	43	15	digital	digital	ADJ
ijtc-870	43	16	infrastructure	infrastructure	NOUN
ijtc-870	43	17	,	,	PUNCT
ijtc-870	43	18	technology	technology	NOUN
ijtc-870	43	19	,	,	PUNCT
ijtc-870	43	20	and	and	CCONJ
ijtc-870	43	21	climate	climate	NOUN
ijtc-870	43	22	resilience	resilience	NOUN
ijtc-870	43	23	,	,	PUNCT
ijtc-870	43	24	and	and	CCONJ
ijtc-870	43	25	emphasizes	emphasize	VERB
ijtc-870	43	26	the	the	DET
ijtc-870	43	27	necessity	necessity	NOUN
ijtc-870	43	28	of	of	ADP
ijtc-870	43	29	urgent	urgent	ADJ
ijtc-870	43	30	international	international	ADJ
ijtc-870	43	31	commitment	commitment	NOUN
ijtc-870	43	32	to	to	PART
ijtc-870	43	33	mitigate	mitigate	VERB
ijtc-870	43	34	the	the	DET
ijtc-870	43	35	impact	impact	NOUN
ijtc-870	43	36	and	and	CCONJ
ijtc-870	43	37	promote	promote	VERB
ijtc-870	43	38	sustainable	sustainable	ADJ
ijtc-870	43	39	global	global	ADJ
ijtc-870	43	40	development	development	NOUN
ijtc-870	43	41	(	(	PUNCT
ijtc-870	43	42	iswahyudi	iswahyudi	NOUN
ijtc-870	43	43	,	,	PUNCT
ijtc-870	43	44	2021	2021	NUM
ijtc-870	43	45	)	)	PUNCT
ijtc-870	43	46	.	.	PUNCT
ijtc-870	44	1	the	the	DET
ijtc-870	44	2	following	following	NOUN
ijtc-870	44	3	shows	show	VERB
ijtc-870	44	4	a	a	DET
ijtc-870	44	5	graph	graph	NOUN
ijtc-870	44	6	of	of	ADP
ijtc-870	44	7	the	the	DET
ijtc-870	44	8	economic	economic	ADJ
ijtc-870	44	9	situation	situation	NOUN
ijtc-870	44	10	and	and	CCONJ
ijtc-870	44	11	its	its	PRON
ijtc-870	44	12	prospects	prospect	NOUN
ijtc-870	44	13	based	base	VERB
ijtc-870	44	14	on	on	ADP
ijtc-870	44	15	the	the	DET
ijtc-870	44	16	following	follow	VERB
ijtc-870	44	17	data	data	NOUN
ijtc-870	44	18	:	:	PUNCT
ijtc-870	44	19	graphic	graphic	ADJ
ijtc-870	44	20	1	1	X
ijtc-870	44	21	.	.	PUNCT
ijtc-870	44	22	world	world	PROPN
ijtc-870	44	23	economic	economic	ADJ
ijtc-870	44	24	situation	situation	NOUN
ijtc-870	44	25	and	and	CCONJ
ijtc-870	44	26	prospects	prospect	NOUN
ijtc-870	44	27	2023	2023	NUM
ijtc-870	44	28	source	source	NOUN
ijtc-870	44	29	:	:	PUNCT
ijtc-870	44	30	world	world	NOUN
ijtc-870	44	31	economy	economy	NOUN
ijtc-870	44	32	report	report	NOUN
ijtc-870	44	33	on	on	ADP
ijtc-870	44	34	https://news.un.org	https://news.un.org	PROPN
ijtc-870	44	35	in	in	ADP
ijtc-870	44	36	addition	addition	NOUN
ijtc-870	44	37	,	,	PUNCT
ijtc-870	44	38	in	in	ADP
ijtc-870	44	39	an	an	DET
ijtc-870	44	40	economic	economic	ADJ
ijtc-870	44	41	situation	situation	NOUN
ijtc-870	44	42	that	that	PRON
ijtc-870	44	43	has	have	AUX
ijtc-870	44	44	not	not	PART
ijtc-870	44	45	fully	fully	ADV
ijtc-870	44	46	recovered	recover	VERB
ijtc-870	44	47	from	from	ADP
ijtc-870	44	48	the	the	DET
ijtc-870	44	49	impact	impact	NOUN
ijtc-870	44	50	of	of	ADP
ijtc-870	44	51	the	the	DET
ijtc-870	44	52	covid19	covid19	NOUN
ijtc-870	44	53	pandemic	pandemic	ADJ
ijtc-870	44	54	,	,	PUNCT
ijtc-870	44	55	the	the	DET
ijtc-870	44	56	application	application	NOUN
ijtc-870	44	57	of	of	ADP
ijtc-870	44	58	the	the	DET
ijtc-870	44	59	matching	matching	NOUN
ijtc-870	44	60	principle	principle	NOUN
ijtc-870	44	61	must	must	AUX
ijtc-870	44	62	be	be	AUX
ijtc-870	44	63	applied	apply	VERB
ijtc-870	44	64	carefully	carefully	ADV
ijtc-870	44	65	so	so	SCONJ
ijtc-870	44	66	as	as	SCONJ
ijtc-870	44	67	not	not	PART
ijtc-870	44	68	to	to	PART
ijtc-870	44	69	create	create	VERB
ijtc-870	44	70	additional	additional	ADJ
ijtc-870	44	71	burdens	burden	NOUN
ijtc-870	44	72	for	for	ADP
ijtc-870	44	73	companies	company	NOUN
ijtc-870	44	74	and	and	CCONJ
ijtc-870	44	75	employees	employee	NOUN
ijtc-870	44	76	who	who	PRON
ijtc-870	44	77	may	may	AUX
ijtc-870	44	78	still	still	ADV
ijtc-870	44	79	experience	experience	VERB
ijtc-870	44	80	financial	financial	ADJ
ijtc-870	44	81	difficulties	difficulty	NOUN
ijtc-870	44	82	.	.	PUNCT
ijtc-870	45	1	when	when	SCONJ
ijtc-870	45	2	connected	connect	VERB
ijtc-870	45	3	with	with	ADP
ijtc-870	45	4	the	the	DET
ijtc-870	45	5	current	current	ADJ
ijtc-870	45	6	global	global	ADJ
ijtc-870	45	7	economic	economic	ADJ
ijtc-870	45	8	conditions	condition	NOUN
ijtc-870	45	9	,	,	PUNCT
ijtc-870	45	10	it	it	PRON
ijtc-870	45	11	is	be	AUX
ijtc-870	45	12	important	important	ADJ
ijtc-870	45	13	to	to	PART
ijtc-870	45	14	maintain	maintain	VERB
ijtc-870	45	15	economic	economic	ADJ
ijtc-870	45	16	stability	stability	NOUN
ijtc-870	45	17	.	.	PUNCT
ijtc-870	46	1	this	this	DET
ijtc-870	46	2	year	year	NOUN
ijtc-870	46	3	,	,	PUNCT
ijtc-870	46	4	both	both	PRON
ijtc-870	46	5	developed	developed	ADJ
ijtc-870	46	6	and	and	CCONJ
ijtc-870	46	7	developing	develop	VERB
ijtc-870	46	8	countries	country	NOUN
ijtc-870	46	9	face	face	VERB
ijtc-870	46	10	the	the	DET
ijtc-870	46	11	threat	threat	NOUN
ijtc-870	46	12	of	of	ADP
ijtc-870	46	13	recession	recession	NOUN
ijtc-870	46	14	,	,	PUNCT
ijtc-870	46	15	it	it	PRON
ijtc-870	46	16	was	be	AUX
ijtc-870	46	17	reported	report	VERB
ijtc-870	46	18	.	.	PUNCT
ijtc-870	47	1	growth	growth	NOUN
ijtc-870	47	2	momentum	momentum	NOUN
ijtc-870	47	3	will	will	AUX
ijtc-870	47	4	weaken	weaken	VERB
ijtc-870	47	5	significantly	significantly	ADV
ijtc-870	47	6	in	in	ADP
ijtc-870	47	7	the	the	DET
ijtc-870	47	8	united	united	PROPN
ijtc-870	47	9	states	states	PROPN
ijtc-870	47	10	,	,	PUNCT
ijtc-870	47	11	european	european	PROPN
ijtc-870	47	12	union	union	PROPN
ijtc-870	47	13	and	and	CCONJ
ijtc-870	47	14	other	other	ADJ
ijtc-870	47	15	developed	develop	VERB
ijtc-870	47	16	economies	economy	NOUN
ijtc-870	47	17	in	in	ADP
ijtc-870	47	18	2022	2022	NUM
ijtc-870	47	19	.	.	PUNCT
ijtc-870	48	1	this	this	PRON
ijtc-870	48	2	will	will	AUX
ijtc-870	48	3	have	have	VERB
ijtc-870	48	4	a	a	DET
ijtc-870	48	5	detrimental	detrimental	ADJ
ijtc-870	48	6	effect	effect	NOUN
ijtc-870	48	7	on	on	ADP
ijtc-870	48	8	the	the	DET
ijtc-870	48	9	global	global	ADJ
ijtc-870	48	10	economy	economy	NOUN
ijtc-870	48	11	as	as	ADP
ijtc-870	48	12	a	a	DET
ijtc-870	48	13	whole	whole	NOUN
ijtc-870	48	14	.	.	PUNCT
ijtc-870	49	1	tight	tight	ADJ
ijtc-870	49	2	global	global	ADJ
ijtc-870	49	3	financial	financial	ADJ
ijtc-870	49	4	conditions	condition	NOUN
ijtc-870	49	5	coupled	couple	VERB
ijtc-870	49	6	with	with	ADP
ijtc-870	49	7	the	the	DET
ijtc-870	49	8	strengthening	strengthening	NOUN
ijtc-870	49	9	of	of	ADP
ijtc-870	49	10	the	the	DET
ijtc-870	49	11	dollar	dollar	NOUN
ijtc-870	49	12	exchange	exchange	NOUN
ijtc-870	49	13	rate	rate	NOUN
ijtc-870	49	14	have	have	AUX
ijtc-870	49	15	resulted	result	VERB
ijtc-870	49	16	in	in	ADP
ijtc-870	49	17	increased	increase	VERB
ijtc-870	49	18	fiscal	fiscal	ADJ
ijtc-870	49	19	and	and	CCONJ
ijtc-870	49	20	debt	debt	NOUN
ijtc-870	49	21	vulnerabilities	vulnerability	NOUN
ijtc-870	49	22	in	in	ADP
ijtc-870	49	23	developing	develop	VERB
ijtc-870	49	24	countries	country	NOUN
ijtc-870	49	25	.	.	PUNCT
ijtc-870	50	1	analysis	analysis	NOUN
ijtc-870	50	2	shows	show	VERB
ijtc-870	50	3	that	that	SCONJ
ijtc-870	50	4	more	more	ADJ
ijtc-870	50	5	than	than	ADP
ijtc-870	50	6	85	85	NUM
ijtc-870	50	7	percent	percent	NOUN
ijtc-870	50	8	of	of	ADP
ijtc-870	50	9	central	central	ADJ
ijtc-870	50	10	banks	bank	NOUN
ijtc-870	50	11	worldwide	worldwide	ADV
ijtc-870	50	12	have	have	AUX
ijtc-870	50	13	rapidly	rapidly	ADV
ijtc-870	50	14	increased	increase	VERB
ijtc-870	50	15	monetary	monetary	ADJ
ijtc-870	50	16	policy	policy	NOUN
ijtc-870	50	17	and	and	CCONJ
ijtc-870	50	18	interest	interest	NOUN
ijtc-870	50	19	rates	rate	NOUN
ijtc-870	50	20	since	since	SCONJ
ijtc-870	50	21	late	late	ADJ
ijtc-870	50	22	2021	2021	NUM
ijtc-870	50	23	to	to	PART
ijtc-870	50	24	control	control	VERB
ijtc-870	50	25	inflationary	inflationary	ADJ
ijtc-870	50	26	pressures	pressure	NOUN
ijtc-870	50	27	and	and	CCONJ
ijtc-870	50	28	avoid	avoid	VERB
ijtc-870	50	29	a	a	DET
ijtc-870	50	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	50	31	fringe	fringe	NOUN
ijtc-870	50	32	benefits	benefit	NOUN
ijtc-870	50	33	in	in	ADP
ijtc-870	50	34	tax	tax	NOUN
ijtc-870	50	35	law	law	NOUN
ijtc-870	50	36	:	:	PUNCT
ijtc-870	50	37	matching	match	VERB
ijtc-870	50	38	principle	principle	NOUN
ijtc-870	50	39	and	and	CCONJ
ijtc-870	50	40	tax	tax	NOUN
ijtc-870	50	41	justice	justice	PROPN
ijtc-870	50	42	perspective	perspective	NOUN
ijtc-870	50	43	silalahi	silalahi	NOUN
ijtc-870	50	44	and	and	CCONJ
ijtc-870	50	45	kurnia	kurnia	NOUN
ijtc-870	50	46	687	687	NUM
ijtc-870	50	47	|	|	ADV
ijtc-870	50	48	ilomata	ilomata	NOUN
ijtc-870	50	49	international	international	ADJ
ijtc-870	50	50	journal	journal	NOUN
ijtc-870	50	51	of	of	ADP
ijtc-870	50	52	tax	tax	PROPN
ijtc-870	50	53	&	&	CCONJ
ijtc-870	50	54	accounting	account	VERB
ijtc-870	50	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	50	56	recession	recession	NOUN
ijtc-870	50	57	.	.	PUNCT
ijtc-870	51	1	global	global	ADJ
ijtc-870	51	2	inflation	inflation	NOUN
ijtc-870	51	3	,	,	PUNCT
ijtc-870	51	4	which	which	PRON
ijtc-870	51	5	hit	hit	VERB
ijtc-870	51	6	its	its	PRON
ijtc-870	51	7	highest	high	ADJ
ijtc-870	51	8	level	level	NOUN
ijtc-870	51	9	in	in	ADP
ijtc-870	51	10	decades	decade	NOUN
ijtc-870	51	11	,	,	PUNCT
ijtc-870	51	12	around	around	ADV
ijtc-870	51	13	9	9	NUM
ijtc-870	51	14	percent	percent	NOUN
ijtc-870	51	15	in	in	ADP
ijtc-870	51	16	2022	2022	NUM
ijtc-870	51	17	,	,	PUNCT
ijtc-870	51	18	is	be	AUX
ijtc-870	51	19	projected	project	VERB
ijtc-870	51	20	to	to	PART
ijtc-870	51	21	decline	decline	VERB
ijtc-870	51	22	but	but	CCONJ
ijtc-870	51	23	remains	remain	VERB
ijtc-870	51	24	high	high	ADJ
ijtc-870	51	25	,	,	PUNCT
ijtc-870	51	26	around	around	ADV
ijtc-870	51	27	6.5	6.5	NUM
ijtc-870	51	28	percent	percent	NOUN
ijtc-870	51	29	in	in	ADP
ijtc-870	51	30	2023	2023	NUM
ijtc-870	51	31	.	.	PUNCT
ijtc-870	52	1	looking	look	VERB
ijtc-870	52	2	at	at	ADP
ijtc-870	52	3	the	the	DET
ijtc-870	52	4	optimism	optimism	NOUN
ijtc-870	52	5	of	of	ADP
ijtc-870	52	6	tax	tax	NOUN
ijtc-870	52	7	revenue	revenue	NOUN
ijtc-870	52	8	,	,	PUNCT
ijtc-870	52	9	particularly	particularly	ADV
ijtc-870	52	10	income	income	NOUN
ijtc-870	52	11	tax	tax	NOUN
ijtc-870	52	12	,	,	PUNCT
ijtc-870	52	13	we	we	PRON
ijtc-870	52	14	can	can	AUX
ijtc-870	52	15	observe	observe	VERB
ijtc-870	52	16	a	a	DET
ijtc-870	52	17	trend	trend	NOUN
ijtc-870	52	18	in	in	ADP
ijtc-870	52	19	the	the	DET
ijtc-870	52	20	growth	growth	NOUN
ijtc-870	52	21	of	of	ADP
ijtc-870	52	22	state	state	NOUN
ijtc-870	52	23	revenue	revenue	NOUN
ijtc-870	52	24	in	in	ADP
ijtc-870	52	25	the	the	DET
ijtc-870	52	26	income	income	NOUN
ijtc-870	52	27	tax	tax	NOUN
ijtc-870	52	28	sector	sector	NOUN
ijtc-870	52	29	as	as	SCONJ
ijtc-870	52	30	shown	show	VERB
ijtc-870	52	31	in	in	ADP
ijtc-870	52	32	the	the	DET
ijtc-870	52	33	following	follow	VERB
ijtc-870	52	34	table	table	NOUN
ijtc-870	52	35	:	:	PUNCT
ijtc-870	52	36	table	table	NOUN
ijtc-870	52	37	1	1	NUM
ijtc-870	52	38	.	.	PUNCT
ijtc-870	53	1	state	state	NOUN
ijtc-870	53	2	revenue	revenue	NOUN
ijtc-870	53	3	realization	realization	NOUN
ijtc-870	53	4	tax	tax	NOUN
ijtc-870	53	5	state	state	NOUN
ijtc-870	53	6	revenue	revenue	NOUN
ijtc-870	53	7	realization	realization	NOUN
ijtc-870	53	8	(	(	PUNCT
ijtc-870	53	9	billion	billion	NUM
ijtc-870	53	10	rupiah	rupiah	NOUN
ijtc-870	53	11	)	)	PUNCT
ijtc-870	53	12	2018	2018	NUM
ijtc-870	53	13	2019	2019	NUM
ijtc-870	53	14	2020	2020	NUM
ijtc-870	53	15	2021	2021	NUM
ijtc-870	53	16	2022	2022	NUM
ijtc-870	53	17	income	income	NOUN
ijtc-870	53	18	tax	tax	NOUN
ijtc-870	53	19	749.977	749.977	NUM
ijtc-870	53	20	772.265	772.265	NUM
ijtc-870	53	21	594.033	594.033	NUM
ijtc-870	53	22	696.676	696.676	NUM
ijtc-870	53	23	895.101	895.101	NUM
ijtc-870	53	24	source	source	NOUN
ijtc-870	53	25	:	:	PUNCT
ijtc-870	53	26	ministry	ministry	PROPN
ijtc-870	53	27	of	of	ADP
ijtc-870	53	28	finance	finance	PROPN
ijtc-870	53	29	report	report	VERB
ijtc-870	53	30	2022	2022	NUM
ijtc-870	53	31	this	this	DET
ijtc-870	53	32	data	datum	NOUN
ijtc-870	53	33	reflects	reflect	VERB
ijtc-870	53	34	the	the	DET
ijtc-870	53	35	fluctuation	fluctuation	NOUN
ijtc-870	53	36	in	in	ADP
ijtc-870	53	37	income	income	NOUN
ijtc-870	53	38	tax	tax	NOUN
ijtc-870	53	39	revenue	revenue	NOUN
ijtc-870	53	40	over	over	ADP
ijtc-870	53	41	the	the	DET
ijtc-870	53	42	given	give	VERB
ijtc-870	53	43	period	period	NOUN
ijtc-870	53	44	.	.	PUNCT
ijtc-870	54	1	the	the	DET
ijtc-870	54	2	revenue	revenue	NOUN
ijtc-870	54	3	for	for	ADP
ijtc-870	54	4	the	the	DET
ijtc-870	54	5	year	year	NOUN
ijtc-870	54	6	2020	2020	NUM
ijtc-870	54	7	appears	appear	VERB
ijtc-870	54	8	lower	low	ADJ
ijtc-870	54	9	,	,	PUNCT
ijtc-870	54	10	possibly	possibly	ADV
ijtc-870	54	11	due	due	ADP
ijtc-870	54	12	to	to	ADP
ijtc-870	54	13	the	the	DET
ijtc-870	54	14	economic	economic	ADJ
ijtc-870	54	15	impact	impact	NOUN
ijtc-870	54	16	of	of	ADP
ijtc-870	54	17	the	the	DET
ijtc-870	54	18	covid-19	covid-19	PROPN
ijtc-870	54	19	pandemic	pandemic	NOUN
ijtc-870	54	20	,	,	PUNCT
ijtc-870	54	21	but	but	CCONJ
ijtc-870	54	22	there	there	PRON
ijtc-870	54	23	was	be	VERB
ijtc-870	54	24	a	a	DET
ijtc-870	54	25	significant	significant	ADJ
ijtc-870	54	26	increase	increase	NOUN
ijtc-870	54	27	in	in	ADP
ijtc-870	54	28	2022	2022	NUM
ijtc-870	54	29	.	.	PUNCT
ijtc-870	55	1	this	this	DET
ijtc-870	55	2	trend	trend	NOUN
ijtc-870	55	3	mirrors	mirror	VERB
ijtc-870	55	4	the	the	DET
ijtc-870	55	5	dynamics	dynamic	NOUN
ijtc-870	55	6	of	of	ADP
ijtc-870	55	7	the	the	DET
ijtc-870	55	8	economy	economy	NOUN
ijtc-870	55	9	and	and	CCONJ
ijtc-870	55	10	changes	change	NOUN
ijtc-870	55	11	in	in	ADP
ijtc-870	55	12	tax	tax	NOUN
ijtc-870	55	13	policy	policy	NOUN
ijtc-870	55	14	that	that	PRON
ijtc-870	55	15	affect	affect	VERB
ijtc-870	55	16	the	the	DET
ijtc-870	55	17	country	country	NOUN
ijtc-870	55	18	's	's	PART
ijtc-870	55	19	income	income	NOUN
ijtc-870	55	20	tax	tax	NOUN
ijtc-870	55	21	revenue	revenue	NOUN
ijtc-870	55	22	(	(	PUNCT
ijtc-870	55	23	ministry	ministry	NOUN
ijtc-870	55	24	of	of	ADP
ijtc-870	55	25	finance	finance	NOUN
ijtc-870	55	26	,	,	PUNCT
ijtc-870	55	27	2022	2022	NUM
ijtc-870	55	28	)	)	PUNCT
ijtc-870	55	29	.	.	PUNCT
ijtc-870	56	1	a	a	DET
ijtc-870	56	2	linear	linear	ADJ
ijtc-870	56	3	equation	equation	NOUN
ijtc-870	56	4	is	be	AUX
ijtc-870	56	5	a	a	DET
ijtc-870	56	6	fundamental	fundamental	ADJ
ijtc-870	56	7	form	form	NOUN
ijtc-870	56	8	in	in	ADP
ijtc-870	56	9	mathematics	mathematic	NOUN
ijtc-870	56	10	that	that	PRON
ijtc-870	56	11	describes	describe	VERB
ijtc-870	56	12	a	a	DET
ijtc-870	56	13	linear	linear	ADJ
ijtc-870	56	14	relationship	relationship	NOUN
ijtc-870	56	15	between	between	ADP
ijtc-870	56	16	two	two	NUM
ijtc-870	56	17	variables	variable	NOUN
ijtc-870	56	18	.	.	PUNCT
ijtc-870	57	1	in	in	ADP
ijtc-870	57	2	the	the	DET
ijtc-870	57	3	linear	linear	ADJ
ijtc-870	57	4	equation	equation	NOUN
ijtc-870	57	5	y	y	PROPN
ijtc-870	57	6	=	=	PROPN
ijtc-870	57	7	mx+b	mx+b	PROPN
ijtc-870	57	8	,	,	PUNCT
ijtc-870	57	9	y	y	PROPN
ijtc-870	57	10	represents	represent	VERB
ijtc-870	57	11	the	the	DET
ijtc-870	57	12	dependent	dependent	ADJ
ijtc-870	57	13	variable	variable	NOUN
ijtc-870	57	14	,	,	PUNCT
ijtc-870	57	15	x	x	PUNCT
ijtc-870	57	16	represents	represent	VERB
ijtc-870	57	17	the	the	DET
ijtc-870	57	18	independent	independent	ADJ
ijtc-870	57	19	variable	variable	NOUN
ijtc-870	57	20	,	,	PUNCT
ijtc-870	57	21	m	m	VERB
ijtc-870	57	22	represents	represent	VERB
ijtc-870	57	23	the	the	DET
ijtc-870	57	24	slope	slope	NOUN
ijtc-870	57	25	of	of	ADP
ijtc-870	57	26	the	the	DET
ijtc-870	57	27	line	line	NOUN
ijtc-870	57	28	,	,	PUNCT
ijtc-870	57	29	and	and	CCONJ
ijtc-870	57	30	b	b	NOUN
ijtc-870	57	31	represents	represent	VERB
ijtc-870	57	32	the	the	DET
ijtc-870	57	33	intercept	intercept	NOUN
ijtc-870	57	34	.	.	PUNCT
ijtc-870	58	1	the	the	DET
ijtc-870	58	2	slope	slope	NOUN
ijtc-870	58	3	(	(	PUNCT
ijtc-870	58	4	m	m	NOUN
ijtc-870	58	5	)	)	PUNCT
ijtc-870	58	6	indicates	indicate	VERB
ijtc-870	58	7	how	how	SCONJ
ijtc-870	58	8	much	much	ADJ
ijtc-870	58	9	change	change	NOUN
ijtc-870	58	10	in	in	ADP
ijtc-870	58	11	the	the	DET
ijtc-870	58	12	dependent	dependent	ADJ
ijtc-870	58	13	variable	variable	NOUN
ijtc-870	58	14	(	(	PUNCT
ijtc-870	58	15	y	y	NOUN
ijtc-870	58	16	)	)	PUNCT
ijtc-870	58	17	is	be	AUX
ijtc-870	58	18	associated	associate	VERB
ijtc-870	58	19	with	with	ADP
ijtc-870	58	20	a	a	DET
ijtc-870	58	21	one	one	NUM
ijtc-870	58	22	-	-	PUNCT
ijtc-870	58	23	unit	unit	NOUN
ijtc-870	58	24	change	change	NOUN
ijtc-870	58	25	in	in	ADP
ijtc-870	58	26	the	the	DET
ijtc-870	58	27	independent	independent	ADJ
ijtc-870	58	28	variable	variable	NOUN
ijtc-870	58	29	(	(	PUNCT
ijtc-870	58	30	x	x	NOUN
ijtc-870	58	31	)	)	PUNCT
ijtc-870	58	32	.	.	PUNCT
ijtc-870	59	1	if	if	SCONJ
ijtc-870	59	2	m	m	NOUN
ijtc-870	59	3	is	be	AUX
ijtc-870	59	4	positive	positive	ADJ
ijtc-870	59	5	,	,	PUNCT
ijtc-870	59	6	it	it	PRON
ijtc-870	59	7	means	mean	VERB
ijtc-870	59	8	an	an	DET
ijtc-870	59	9	increase	increase	NOUN
ijtc-870	59	10	in	in	ADP
ijtc-870	59	11	x	x	PUNCT
ijtc-870	59	12	is	be	AUX
ijtc-870	59	13	related	relate	VERB
ijtc-870	59	14	to	to	ADP
ijtc-870	59	15	an	an	DET
ijtc-870	59	16	increase	increase	NOUN
ijtc-870	59	17	in	in	ADP
ijtc-870	59	18	y	y	PROPN
ijtc-870	59	19	,	,	PUNCT
ijtc-870	59	20	and	and	CCONJ
ijtc-870	59	21	conversely	conversely	ADV
ijtc-870	59	22	if	if	SCONJ
ijtc-870	59	23	m	m	NOUN
ijtc-870	59	24	is	be	AUX
ijtc-870	59	25	negative	negative	ADJ
ijtc-870	60	1	(	(	PUNCT
ijtc-870	60	2	r.p	r.p	PROPN
ijtc-870	60	3	.	.	PROPN
ijtc-870	60	4	garcia	garcia	PROPN
ijtc-870	60	5	,	,	PUNCT
ijtc-870	60	6	2022	2022	NUM
ijtc-870	60	7	)	)	PUNCT
ijtc-870	60	8	.	.	PUNCT
ijtc-870	61	1	if	if	SCONJ
ijtc-870	61	2	depicted	depict	VERB
ijtc-870	61	3	in	in	ADP
ijtc-870	61	4	a	a	DET
ijtc-870	61	5	graph	graph	NOUN
ijtc-870	61	6	,	,	PUNCT
ijtc-870	61	7	it	it	PRON
ijtc-870	61	8	can	can	AUX
ijtc-870	61	9	be	be	AUX
ijtc-870	61	10	illustrated	illustrate	VERB
ijtc-870	61	11	as	as	SCONJ
ijtc-870	61	12	follows	follow	VERB
ijtc-870	61	13	:	:	PUNCT
ijtc-870	61	14	graphic	graphic	ADJ
ijtc-870	61	15	2	2	X
ijtc-870	61	16	.	.	PUNCT
ijtc-870	61	17	figure	figure	NOUN
ijtc-870	61	18	of	of	ADP
ijtc-870	61	19	state	state	NOUN
ijtc-870	61	20	revenue	revenue	NOUN
ijtc-870	61	21	realization	realization	NOUN
ijtc-870	61	22	source	source	NOUN
ijtc-870	61	23	:	:	PUNCT
ijtc-870	61	24	modification	modification	NOUN
ijtc-870	61	25	of	of	ADP
ijtc-870	61	26	state	state	NOUN
ijtc-870	61	27	revenue	revenue	NOUN
ijtc-870	61	28	realization	realization	NOUN
ijtc-870	61	29	y	y	PROPN
ijtc-870	61	30	=	=	SYM
ijtc-870	61	31	21466x	21466x	NUM
ijtc-870	61	32	+	+	SYM
ijtc-870	61	33	677213	677213	NUM
ijtc-870	62	1	r²	r²	VERB
ijtc-870	62	2	=	=	PUNCT
ijtc-870	63	1	0.0953	0.0953	NUM
ijtc-870	63	2	100,000	100,000	NUM
ijtc-870	63	3	200,000	200,000	NUM
ijtc-870	63	4	300,000	300,000	NUM
ijtc-870	63	5	400,000	400,000	NUM
ijtc-870	63	6	500,000	500,000	NUM
ijtc-870	63	7	600,000	600,000	NUM
ijtc-870	63	8	700,000	700,000	NUM
ijtc-870	63	9	800,000	800,000	NUM
ijtc-870	63	10	900,000	900,000	NUM
ijtc-870	63	11	1,000,000	1,000,000	NUM
ijtc-870	63	12	0	0	NUM
ijtc-870	63	13	1	1	NUM
ijtc-870	63	14	2	2	NUM
ijtc-870	63	15	3	3	NUM
ijtc-870	63	16	4	4	NUM
ijtc-870	63	17	5	5	NUM
ijtc-870	63	18	6	6	NUM
ijtc-870	63	19	b	b	NOUN
ijtc-870	63	20	ill	ill	ADJ
ijtc-870	63	21	io	io	PROPN
ijtc-870	63	22	n	n	PRON
ijtc-870	63	23	year	year	NOUN
ijtc-870	63	24	income	income	NOUN
ijtc-870	63	25	tax	tax	NOUN
ijtc-870	63	26	income	income	NOUN
ijtc-870	63	27	tax	tax	NOUN
ijtc-870	63	28	linear	linear	PROPN
ijtc-870	63	29	(	(	PUNCT
ijtc-870	63	30	income	income	NOUN
ijtc-870	63	31	tax	tax	NOUN
ijtc-870	63	32	)	)	PUNCT
ijtc-870	63	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	63	34	fringe	fringe	NOUN
ijtc-870	63	35	benefits	benefit	NOUN
ijtc-870	63	36	in	in	ADP
ijtc-870	63	37	tax	tax	NOUN
ijtc-870	63	38	law	law	NOUN
ijtc-870	63	39	:	:	PUNCT
ijtc-870	63	40	matching	match	VERB
ijtc-870	63	41	principle	principle	NOUN
ijtc-870	63	42	and	and	CCONJ
ijtc-870	63	43	tax	tax	NOUN
ijtc-870	63	44	justice	justice	PROPN
ijtc-870	63	45	perspective	perspective	NOUN
ijtc-870	63	46	silalahi	silalahi	NOUN
ijtc-870	63	47	and	and	CCONJ
ijtc-870	63	48	kurnia	kurnia	NOUN
ijtc-870	63	49	688	688	NUM
ijtc-870	63	50	|	|	ADV
ijtc-870	63	51	ilomata	ilomata	PROPN
ijtc-870	63	52	international	international	ADJ
ijtc-870	63	53	journal	journal	NOUN
ijtc-870	63	54	of	of	ADP
ijtc-870	63	55	tax	tax	PROPN
ijtc-870	63	56	&	&	CCONJ
ijtc-870	63	57	accounting	accounting	PROPN
ijtc-870	63	58	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	63	59	the	the	DET
ijtc-870	63	60	figures	figure	NOUN
ijtc-870	63	61	in	in	ADP
ijtc-870	63	62	the	the	DET
ijtc-870	63	63	table	table	NOUN
ijtc-870	63	64	can	can	AUX
ijtc-870	63	65	be	be	AUX
ijtc-870	63	66	correlated	correlate	VERB
ijtc-870	63	67	with	with	ADP
ijtc-870	63	68	the	the	DET
ijtc-870	63	69	equation	equation	NOUN
ijtc-870	63	70	"	"	PUNCT
ijtc-870	63	71	y	y	PROPN
ijtc-870	63	72	=	=	SYM
ijtc-870	63	73	21466x	21466x	NUM
ijtc-870	63	74	+	+	CCONJ
ijtc-870	63	75	677213	677213	NUM
ijtc-870	63	76	and	and	CCONJ
ijtc-870	63	77	r2	r2	PROPN
ijtc-870	63	78	=	=	PROPN
ijtc-870	63	79	0.0953	0.0953	NUM
ijtc-870	63	80	"	"	PUNCT
ijtc-870	63	81	in	in	ADP
ijtc-870	63	82	the	the	DET
ijtc-870	63	83	context	context	NOUN
ijtc-870	63	84	of	of	ADP
ijtc-870	63	85	analyzing	analyze	VERB
ijtc-870	63	86	the	the	DET
ijtc-870	63	87	relationship	relationship	NOUN
ijtc-870	63	88	between	between	ADP
ijtc-870	63	89	the	the	DET
ijtc-870	63	90	years	year	NOUN
ijtc-870	63	91	(	(	PUNCT
ijtc-870	63	92	x	x	X
ijtc-870	63	93	)	)	PUNCT
ijtc-870	63	94	and	and	CCONJ
ijtc-870	63	95	the	the	DET
ijtc-870	63	96	state	state	NOUN
ijtc-870	63	97	revenue	revenue	NOUN
ijtc-870	63	98	realization	realization	NOUN
ijtc-870	63	99	from	from	ADP
ijtc-870	63	100	income	income	NOUN
ijtc-870	63	101	tax	tax	NOUN
ijtc-870	63	102	(	(	PUNCT
ijtc-870	63	103	y	y	NOUN
ijtc-870	63	104	)	)	PUNCT
ijtc-870	63	105	.	.	PUNCT
ijtc-870	64	1	the	the	DET
ijtc-870	64	2	equation	equation	NOUN
ijtc-870	64	3	suggests	suggest	VERB
ijtc-870	64	4	a	a	DET
ijtc-870	64	5	linear	linear	ADJ
ijtc-870	64	6	model	model	NOUN
ijtc-870	64	7	to	to	PART
ijtc-870	64	8	predict	predict	VERB
ijtc-870	64	9	the	the	DET
ijtc-870	64	10	revenue	revenue	NOUN
ijtc-870	64	11	based	base	VERB
ijtc-870	64	12	on	on	ADP
ijtc-870	64	13	the	the	DET
ijtc-870	64	14	year	year	NOUN
ijtc-870	64	15	.	.	PUNCT
ijtc-870	65	1	the	the	DET
ijtc-870	65	2	positive	positive	ADJ
ijtc-870	65	3	coefficient	coefficient	NOUN
ijtc-870	65	4	(	(	PUNCT
ijtc-870	65	5	21466	21466	NUM
ijtc-870	65	6	)	)	PUNCT
ijtc-870	65	7	indicates	indicate	VERB
ijtc-870	65	8	that	that	SCONJ
ijtc-870	65	9	there	there	PRON
ijtc-870	65	10	is	be	VERB
ijtc-870	65	11	an	an	DET
ijtc-870	65	12	estimated	estimate	VERB
ijtc-870	65	13	increase	increase	NOUN
ijtc-870	65	14	of	of	ADP
ijtc-870	65	15	21,466	21,466	NUM
ijtc-870	65	16	billion	billion	NUM
ijtc-870	65	17	rupiah	rupiah	NOUN
ijtc-870	65	18	in	in	ADP
ijtc-870	65	19	revenue	revenue	NOUN
ijtc-870	65	20	for	for	ADP
ijtc-870	65	21	each	each	DET
ijtc-870	65	22	year	year	NOUN
ijtc-870	65	23	.	.	PUNCT
ijtc-870	66	1	however	however	ADV
ijtc-870	66	2	,	,	PUNCT
ijtc-870	66	3	the	the	DET
ijtc-870	66	4	low	low	ADJ
ijtc-870	66	5	r	r	NOUN
ijtc-870	66	6	-	-	PUNCT
ijtc-870	66	7	squared	square	VERB
ijtc-870	66	8	value	value	NOUN
ijtc-870	66	9	(	(	PUNCT
ijtc-870	66	10	0.0953	0.0953	NUM
ijtc-870	66	11	)	)	PUNCT
ijtc-870	66	12	suggests	suggest	VERB
ijtc-870	66	13	that	that	SCONJ
ijtc-870	66	14	the	the	DET
ijtc-870	66	15	linear	linear	ADJ
ijtc-870	66	16	model	model	NOUN
ijtc-870	66	17	does	do	AUX
ijtc-870	66	18	n't	not	PART
ijtc-870	66	19	explain	explain	VERB
ijtc-870	66	20	a	a	DET
ijtc-870	66	21	significant	significant	ADJ
ijtc-870	66	22	portion	portion	NOUN
ijtc-870	66	23	of	of	ADP
ijtc-870	66	24	the	the	DET
ijtc-870	66	25	variation	variation	NOUN
ijtc-870	66	26	in	in	ADP
ijtc-870	66	27	revenue	revenue	NOUN
ijtc-870	66	28	,	,	PUNCT
ijtc-870	66	29	implying	imply	VERB
ijtc-870	66	30	that	that	SCONJ
ijtc-870	66	31	other	other	ADJ
ijtc-870	66	32	factors	factor	NOUN
ijtc-870	66	33	beyond	beyond	ADP
ijtc-870	66	34	just	just	ADV
ijtc-870	66	35	the	the	DET
ijtc-870	66	36	year	year	NOUN
ijtc-870	66	37	might	might	AUX
ijtc-870	66	38	be	be	AUX
ijtc-870	66	39	influencing	influence	VERB
ijtc-870	66	40	the	the	DET
ijtc-870	66	41	revenue	revenue	NOUN
ijtc-870	66	42	trends	trend	NOUN
ijtc-870	66	43	.	.	PUNCT
ijtc-870	67	1	this	this	DET
ijtc-870	67	2	visual	visual	ADJ
ijtc-870	67	3	representation	representation	NOUN
ijtc-870	67	4	showcases	showcase	VERB
ijtc-870	67	5	the	the	DET
ijtc-870	67	6	fluctuating	fluctuate	VERB
ijtc-870	67	7	nature	nature	NOUN
ijtc-870	67	8	of	of	ADP
ijtc-870	67	9	income	income	NOUN
ijtc-870	67	10	tax	tax	NOUN
ijtc-870	67	11	revenue	revenue	NOUN
ijtc-870	67	12	over	over	ADP
ijtc-870	67	13	the	the	DET
ijtc-870	67	14	years	year	NOUN
ijtc-870	67	15	.	.	PUNCT
ijtc-870	68	1	the	the	DET
ijtc-870	68	2	dip	dip	NOUN
ijtc-870	68	3	in	in	ADP
ijtc-870	68	4	2020	2020	NUM
ijtc-870	68	5	could	could	AUX
ijtc-870	68	6	be	be	AUX
ijtc-870	68	7	attributed	attribute	VERB
ijtc-870	68	8	to	to	ADP
ijtc-870	68	9	the	the	DET
ijtc-870	68	10	pandemic	pandemic	ADJ
ijtc-870	68	11	's	's	PART
ijtc-870	68	12	economic	economic	ADJ
ijtc-870	68	13	impact	impact	NOUN
ijtc-870	68	14	,	,	PUNCT
ijtc-870	68	15	while	while	SCONJ
ijtc-870	68	16	the	the	DET
ijtc-870	68	17	substantial	substantial	ADJ
ijtc-870	68	18	increase	increase	NOUN
ijtc-870	68	19	in	in	ADP
ijtc-870	68	20	2022	2022	NUM
ijtc-870	68	21	indicates	indicate	VERB
ijtc-870	68	22	a	a	DET
ijtc-870	68	23	potential	potential	ADJ
ijtc-870	68	24	recovery	recovery	NOUN
ijtc-870	68	25	and	and	CCONJ
ijtc-870	68	26	changes	change	NOUN
ijtc-870	68	27	in	in	ADP
ijtc-870	68	28	tax	tax	NOUN
ijtc-870	68	29	policy	policy	NOUN
ijtc-870	68	30	.	.	PUNCT
ijtc-870	69	1	the	the	DET
ijtc-870	69	2	graph	graph	NOUN
ijtc-870	69	3	provides	provide	VERB
ijtc-870	69	4	a	a	DET
ijtc-870	69	5	clear	clear	ADJ
ijtc-870	69	6	visual	visual	ADJ
ijtc-870	69	7	understanding	understanding	NOUN
ijtc-870	69	8	of	of	ADP
ijtc-870	69	9	the	the	DET
ijtc-870	69	10	trends	trend	NOUN
ijtc-870	69	11	in	in	ADP
ijtc-870	69	12	state	state	NOUN
ijtc-870	69	13	revenue	revenue	NOUN
ijtc-870	69	14	from	from	ADP
ijtc-870	69	15	income	income	NOUN
ijtc-870	69	16	tax	tax	NOUN
ijtc-870	69	17	over	over	ADP
ijtc-870	69	18	the	the	DET
ijtc-870	69	19	specified	specified	ADJ
ijtc-870	69	20	period	period	NOUN
ijtc-870	69	21	.	.	PUNCT
ijtc-870	70	1	based	base	VERB
ijtc-870	70	2	on	on	ADP
ijtc-870	70	3	the	the	DET
ijtc-870	70	4	description	description	NOUN
ijtc-870	70	5	above	above	ADV
ijtc-870	70	6	,	,	PUNCT
ijtc-870	70	7	the	the	DET
ijtc-870	70	8	problems	problem	NOUN
ijtc-870	70	9	of	of	ADP
ijtc-870	70	10	this	this	DET
ijtc-870	70	11	study	study	NOUN
ijtc-870	70	12	are	be	AUX
ijtc-870	70	13	focused	focus	VERB
ijtc-870	70	14	on	on	ADP
ijtc-870	70	15	three	three	NUM
ijtc-870	70	16	main	main	ADJ
ijtc-870	70	17	points	point	NOUN
ijtc-870	70	18	:	:	PUNCT
ijtc-870	70	19	1	1	X
ijtc-870	70	20	.	.	PUNCT
ijtc-870	70	21	tax	tax	NOUN
ijtc-870	70	22	imposition	imposition	NOUN
ijtc-870	70	23	of	of	ADP
ijtc-870	70	24	fringe	fringe	NOUN
ijtc-870	70	25	benefits	benefit	NOUN
ijtc-870	70	26	in	in	ADP
ijtc-870	70	27	indonesia	indonesia	PROPN
ijtc-870	70	28	:	:	PUNCT
ijtc-870	70	29	this	this	DET
ijtc-870	70	30	study	study	NOUN
ijtc-870	70	31	will	will	AUX
ijtc-870	70	32	examine	examine	VERB
ijtc-870	70	33	in	in	ADP
ijtc-870	70	34	depth	depth	NOUN
ijtc-870	70	35	how	how	SCONJ
ijtc-870	70	36	the	the	DET
ijtc-870	70	37	taxation	taxation	NOUN
ijtc-870	70	38	of	of	ADP
ijtc-870	70	39	fringe	fringe	NOUN
ijtc-870	70	40	benefits	benefit	NOUN
ijtc-870	70	41	in	in	ADP
ijtc-870	70	42	income	income	NOUN
ijtc-870	70	43	tax	tax	NOUN
ijtc-870	70	44	policies	policy	NOUN
ijtc-870	70	45	in	in	ADP
ijtc-870	70	46	indonesia	indonesia	PROPN
ijtc-870	70	47	.	.	PUNCT
ijtc-870	71	1	this	this	PRON
ijtc-870	71	2	includes	include	VERB
ijtc-870	71	3	identifying	identify	VERB
ijtc-870	71	4	the	the	DET
ijtc-870	71	5	concept	concept	NOUN
ijtc-870	71	6	and	and	CCONJ
ijtc-870	71	7	scope	scope	NOUN
ijtc-870	71	8	of	of	ADP
ijtc-870	71	9	fringe	fringe	NOUN
ijtc-870	71	10	benefits	benefit	NOUN
ijtc-870	71	11	as	as	ADP
ijtc-870	71	12	non	non	ADJ
ijtc-870	71	13	-	-	ADJ
ijtc-870	71	14	monetary	monetary	ADJ
ijtc-870	71	15	compensation	compensation	NOUN
ijtc-870	71	16	and	and	CCONJ
ijtc-870	71	17	benefits	benefit	NOUN
ijtc-870	71	18	received	receive	VERB
ijtc-870	71	19	by	by	ADP
ijtc-870	71	20	employees	employee	NOUN
ijtc-870	71	21	or	or	CCONJ
ijtc-870	71	22	individuals	individual	NOUN
ijtc-870	71	23	from	from	ADP
ijtc-870	71	24	employers	employer	NOUN
ijtc-870	71	25	or	or	CCONJ
ijtc-870	71	26	other	other	ADJ
ijtc-870	71	27	entities	entity	NOUN
ijtc-870	71	28	.	.	PUNCT
ijtc-870	72	1	2	2	X
ijtc-870	72	2	.	.	X
ijtc-870	72	3	the	the	DET
ijtc-870	72	4	matching	matching	NOUN
ijtc-870	72	5	principle	principle	NOUN
ijtc-870	72	6	in	in	ADP
ijtc-870	72	7	taxes	taxis	NOUN
ijtc-870	72	8	in	in	ADP
ijtc-870	72	9	fringe	fringe	NOUN
ijtc-870	72	10	benefits	benefit	NOUN
ijtc-870	72	11	and	and	CCONJ
ijtc-870	72	12	its	its	PRON
ijtc-870	72	13	impact	impact	NOUN
ijtc-870	72	14	on	on	ADP
ijtc-870	72	15	tax	tax	NOUN
ijtc-870	72	16	equity	equity	NOUN
ijtc-870	72	17	:	:	PUNCT
ijtc-870	72	18	this	this	DET
ijtc-870	72	19	study	study	NOUN
ijtc-870	72	20	will	will	AUX
ijtc-870	72	21	explore	explore	VERB
ijtc-870	72	22	the	the	DET
ijtc-870	72	23	matching	matching	NOUN
ijtc-870	72	24	principle	principle	NOUN
ijtc-870	72	25	and	and	CCONJ
ijtc-870	72	26	how	how	SCONJ
ijtc-870	72	27	its	its	PRON
ijtc-870	72	28	application	application	NOUN
ijtc-870	72	29	to	to	PART
ijtc-870	72	30	fringe	fringe	NOUN
ijtc-870	72	31	benefits	benefit	NOUN
ijtc-870	72	32	taxes	taxis	NOUN
ijtc-870	72	33	can	can	AUX
ijtc-870	72	34	affect	affect	VERB
ijtc-870	72	35	tax	tax	NOUN
ijtc-870	72	36	equity	equity	NOUN
ijtc-870	72	37	in	in	ADP
ijtc-870	72	38	indonesia	indonesia	PROPN
ijtc-870	72	39	.	.	PUNCT
ijtc-870	73	1	factors	factor	NOUN
ijtc-870	73	2	influencing	influence	VERB
ijtc-870	73	3	tax	tax	NOUN
ijtc-870	73	4	imposition	imposition	NOUN
ijtc-870	73	5	decisions	decision	NOUN
ijtc-870	73	6	and	and	CCONJ
ijtc-870	73	7	the	the	DET
ijtc-870	73	8	implications	implication	NOUN
ijtc-870	73	9	of	of	ADP
ijtc-870	73	10	applying	apply	VERB
ijtc-870	73	11	the	the	DET
ijtc-870	73	12	matching	matching	ADJ
ijtc-870	73	13	principle	principle	NOUN
ijtc-870	73	14	to	to	ADP
ijtc-870	73	15	the	the	DET
ijtc-870	73	16	efficiency	efficiency	NOUN
ijtc-870	73	17	and	and	CCONJ
ijtc-870	73	18	transparency	transparency	NOUN
ijtc-870	73	19	of	of	ADP
ijtc-870	73	20	state	state	NOUN
ijtc-870	73	21	financial	financial	ADJ
ijtc-870	73	22	management	management	NOUN
ijtc-870	73	23	will	will	AUX
ijtc-870	73	24	also	also	ADV
ijtc-870	73	25	be	be	AUX
ijtc-870	73	26	analyzed	analyze	VERB
ijtc-870	73	27	.	.	PUNCT
ijtc-870	74	1	3	3	X
ijtc-870	74	2	.	.	X
ijtc-870	74	3	challenges	challenge	NOUN
ijtc-870	74	4	and	and	CCONJ
ijtc-870	74	5	implications	implication	NOUN
ijtc-870	74	6	of	of	ADP
ijtc-870	74	7	applying	apply	VERB
ijtc-870	74	8	the	the	DET
ijtc-870	74	9	matching	matching	NOUN
ijtc-870	74	10	principle	principle	NOUN
ijtc-870	74	11	in	in	ADP
ijtc-870	74	12	natura	natura	ADJ
ijtc-870	74	13	taxes	taxis	NOUN
ijtc-870	74	14	:	:	PUNCT
ijtc-870	74	15	this	this	DET
ijtc-870	74	16	study	study	NOUN
ijtc-870	74	17	will	will	AUX
ijtc-870	74	18	discuss	discuss	VERB
ijtc-870	74	19	the	the	DET
ijtc-870	74	20	main	main	ADJ
ijtc-870	74	21	challenges	challenge	NOUN
ijtc-870	74	22	faced	face	VERB
ijtc-870	74	23	in	in	ADP
ijtc-870	74	24	implementing	implement	VERB
ijtc-870	74	25	the	the	DET
ijtc-870	74	26	matching	matching	NOUN
ijtc-870	74	27	principle	principle	NOUN
ijtc-870	74	28	in	in	ADP
ijtc-870	74	29	natural	natural	ADJ
ijtc-870	74	30	taxes	taxis	NOUN
ijtc-870	74	31	,	,	PUNCT
ijtc-870	74	32	especially	especially	ADV
ijtc-870	74	33	related	relate	VERB
ijtc-870	74	34	to	to	ADP
ijtc-870	74	35	the	the	DET
ijtc-870	74	36	complexity	complexity	NOUN
ijtc-870	74	37	of	of	ADP
ijtc-870	74	38	matching	match	VERB
ijtc-870	74	39	income	income	NOUN
ijtc-870	74	40	and	and	CCONJ
ijtc-870	74	41	expenses	expense	NOUN
ijtc-870	74	42	and	and	CCONJ
ijtc-870	74	43	their	their	PRON
ijtc-870	74	44	adaptation	adaptation	NOUN
ijtc-870	74	45	to	to	ADP
ijtc-870	74	46	the	the	DET
ijtc-870	74	47	post	post	ADJ
ijtc-870	74	48	-	-	ADJ
ijtc-870	74	49	covid-19	covid-19	ADJ
ijtc-870	74	50	economic	economic	ADJ
ijtc-870	74	51	situation	situation	NOUN
ijtc-870	74	52	.	.	PUNCT
ijtc-870	75	1	in	in	ADP
ijtc-870	75	2	addition	addition	NOUN
ijtc-870	75	3	,	,	PUNCT
ijtc-870	75	4	this	this	DET
ijtc-870	75	5	study	study	NOUN
ijtc-870	75	6	will	will	AUX
ijtc-870	75	7	explore	explore	VERB
ijtc-870	75	8	the	the	DET
ijtc-870	75	9	implications	implication	NOUN
ijtc-870	75	10	of	of	ADP
ijtc-870	75	11	applying	apply	VERB
ijtc-870	75	12	the	the	DET
ijtc-870	75	13	matching	matching	ADJ
ijtc-870	75	14	principle	principle	NOUN
ijtc-870	75	15	to	to	ADP
ijtc-870	75	16	state	state	NOUN
ijtc-870	75	17	revenues	revenue	NOUN
ijtc-870	75	18	and	and	CCONJ
ijtc-870	75	19	more	more	ADV
ijtc-870	75	20	efficient	efficient	ADJ
ijtc-870	75	21	financial	financial	ADJ
ijtc-870	75	22	management	management	NOUN
ijtc-870	75	23	in	in	ADP
ijtc-870	75	24	indonesia	indonesia	PROPN
ijtc-870	75	25	.	.	PUNCT
ijtc-870	76	1	by	by	ADP
ijtc-870	76	2	focusing	focus	VERB
ijtc-870	76	3	on	on	ADP
ijtc-870	76	4	these	these	DET
ijtc-870	76	5	three	three	NUM
ijtc-870	76	6	points	point	NOUN
ijtc-870	76	7	,	,	PUNCT
ijtc-870	76	8	this	this	DET
ijtc-870	76	9	study	study	NOUN
ijtc-870	76	10	is	be	AUX
ijtc-870	76	11	expected	expect	VERB
ijtc-870	76	12	to	to	PART
ijtc-870	76	13	provide	provide	VERB
ijtc-870	76	14	valuable	valuable	ADJ
ijtc-870	76	15	insights	insight	NOUN
ijtc-870	76	16	for	for	ADP
ijtc-870	76	17	policy	policy	NOUN
ijtc-870	76	18	decision	decision	NOUN
ijtc-870	76	19	makers	maker	NOUN
ijtc-870	76	20	in	in	ADP
ijtc-870	76	21	developing	develop	VERB
ijtc-870	76	22	a	a	DET
ijtc-870	76	23	tax	tax	NOUN
ijtc-870	76	24	system	system	NOUN
ijtc-870	76	25	that	that	PRON
ijtc-870	76	26	is	be	AUX
ijtc-870	76	27	fair	fair	ADJ
ijtc-870	76	28	,	,	PUNCT
ijtc-870	76	29	efficient	efficient	ADJ
ijtc-870	76	30	,	,	PUNCT
ijtc-870	76	31	and	and	CCONJ
ijtc-870	76	32	in	in	ADP
ijtc-870	76	33	line	line	NOUN
ijtc-870	76	34	with	with	ADP
ijtc-870	76	35	the	the	DET
ijtc-870	76	36	challenging	challenging	ADJ
ijtc-870	76	37	global	global	ADJ
ijtc-870	76	38	economic	economic	ADJ
ijtc-870	76	39	conditions	condition	NOUN
ijtc-870	76	40	.	.	PUNCT
ijtc-870	77	1	the	the	DET
ijtc-870	77	2	application	application	NOUN
ijtc-870	77	3	of	of	ADP
ijtc-870	77	4	the	the	DET
ijtc-870	77	5	matching	matching	NOUN
ijtc-870	77	6	principle	principle	NOUN
ijtc-870	77	7	in	in	ADP
ijtc-870	77	8	the	the	DET
ijtc-870	77	9	fringe	fringe	NOUN
ijtc-870	77	10	benefits	benefit	NOUN
ijtc-870	77	11	income	income	NOUN
ijtc-870	77	12	tax	tax	NOUN
ijtc-870	77	13	can	can	AUX
ijtc-870	77	14	potentially	potentially	ADV
ijtc-870	77	15	have	have	VERB
ijtc-870	77	16	a	a	DET
ijtc-870	77	17	positive	positive	ADJ
ijtc-870	77	18	impact	impact	NOUN
ijtc-870	77	19	on	on	ADP
ijtc-870	77	20	state	state	NOUN
ijtc-870	77	21	revenues	revenue	NOUN
ijtc-870	77	22	and	and	CCONJ
ijtc-870	77	23	more	more	ADV
ijtc-870	77	24	efficient	efficient	ADJ
ijtc-870	77	25	financial	financial	ADJ
ijtc-870	77	26	management	management	NOUN
ijtc-870	77	27	,	,	PUNCT
ijtc-870	77	28	but	but	CCONJ
ijtc-870	77	29	it	it	PRON
ijtc-870	77	30	also	also	ADV
ijtc-870	77	31	requires	require	VERB
ijtc-870	77	32	a	a	DET
ijtc-870	77	33	careful	careful	ADJ
ijtc-870	77	34	approach	approach	NOUN
ijtc-870	77	35	and	and	CCONJ
ijtc-870	77	36	is	be	AUX
ijtc-870	77	37	adapted	adapt	VERB
ijtc-870	77	38	to	to	ADP
ijtc-870	77	39	current	current	ADJ
ijtc-870	77	40	global	global	ADJ
ijtc-870	77	41	economic	economic	ADJ
ijtc-870	77	42	conditions	condition	NOUN
ijtc-870	77	43	.	.	PUNCT
ijtc-870	78	1	method	method	VERB
ijtc-870	78	2	the	the	DET
ijtc-870	78	3	research	research	NOUN
ijtc-870	78	4	method	method	NOUN
ijtc-870	78	5	that	that	PRON
ijtc-870	78	6	will	will	AUX
ijtc-870	78	7	be	be	AUX
ijtc-870	78	8	used	use	VERB
ijtc-870	78	9	in	in	ADP
ijtc-870	78	10	this	this	DET
ijtc-870	78	11	study	study	NOUN
ijtc-870	78	12	involves	involve	VERB
ijtc-870	78	13	a	a	DET
ijtc-870	78	14	descriptive	descriptive	ADJ
ijtc-870	78	15	analysis	analysis	NOUN
ijtc-870	78	16	approach	approach	NOUN
ijtc-870	78	17	,	,	PUNCT
ijtc-870	78	18	comprehensive	comprehensive	ADJ
ijtc-870	78	19	literature	literature	NOUN
ijtc-870	78	20	research	research	NOUN
ijtc-870	78	21	,	,	PUNCT
ijtc-870	78	22	comparative	comparative	ADJ
ijtc-870	78	23	analysis	analysis	NOUN
ijtc-870	78	24	,	,	PUNCT
ijtc-870	78	25	qualitative	qualitative	ADJ
ijtc-870	78	26	approach	approach	NOUN
ijtc-870	78	27	,	,	PUNCT
ijtc-870	78	28	and	and	CCONJ
ijtc-870	78	29	secondary	secondary	ADJ
ijtc-870	78	30	data	datum	NOUN
ijtc-870	78	31	collection	collection	NOUN
ijtc-870	78	32	.	.	PUNCT
ijtc-870	79	1	descriptive	descriptive	ADJ
ijtc-870	79	2	analysis	analysis	NOUN
ijtc-870	79	3	approach	approach	NOUN
ijtc-870	79	4	will	will	AUX
ijtc-870	79	5	help	help	VERB
ijtc-870	79	6	us	we	PRON
ijtc-870	79	7	to	to	PART
ijtc-870	79	8	describe	describe	VERB
ijtc-870	79	9	and	and	CCONJ
ijtc-870	79	10	analyze	analyze	VERB
ijtc-870	79	11	in	in	ADP
ijtc-870	79	12	depth	depth	NOUN
ijtc-870	79	13	the	the	DET
ijtc-870	79	14	concept	concept	NOUN
ijtc-870	79	15	of	of	ADP
ijtc-870	79	16	taxation	taxation	NOUN
ijtc-870	79	17	of	of	ADP
ijtc-870	79	18	fringe	fringe	NOUN
ijtc-870	79	19	benefits	benefit	NOUN
ijtc-870	79	20	in	in	ADP
ijtc-870	79	21	indonesia	indonesia	PROPN
ijtc-870	79	22	.	.	PUNCT
ijtc-870	80	1	this	this	DET
ijtc-870	80	2	study	study	NOUN
ijtc-870	80	3	will	will	AUX
ijtc-870	80	4	identify	identify	VERB
ijtc-870	80	5	developments	development	NOUN
ijtc-870	80	6	in	in	ADP
ijtc-870	80	7	tax	tax	NOUN
ijtc-870	80	8	regulations	regulation	NOUN
ijtc-870	80	9	related	relate	VERB
ijtc-870	80	10	to	to	AUX
ijtc-870	80	11	fringe	fringe	VERB
ijtc-870	80	12	benefits	benefit	NOUN
ijtc-870	80	13	over	over	ADP
ijtc-870	80	14	time	time	NOUN
ijtc-870	80	15	and	and	CCONJ
ijtc-870	80	16	analyze	analyze	VERB
ijtc-870	80	17	how	how	SCONJ
ijtc-870	80	18	the	the	DET
ijtc-870	80	19	concept	concept	NOUN
ijtc-870	80	20	of	of	ADP
ijtc-870	80	21	fringe	fringe	NOUN
ijtc-870	80	22	benefits	benefit	NOUN
ijtc-870	80	23	has	have	AUX
ijtc-870	80	24	been	be	AUX
ijtc-870	80	25	applied	apply	VERB
ijtc-870	80	26	in	in	ADP
ijtc-870	80	27	various	various	ADJ
ijtc-870	80	28	industries	industry	NOUN
ijtc-870	80	29	.	.	PUNCT
ijtc-870	81	1	literature	literature	NOUN
ijtc-870	81	2	research	research	NOUN
ijtc-870	81	3	will	will	AUX
ijtc-870	81	4	be	be	AUX
ijtc-870	81	5	the	the	DET
ijtc-870	81	6	main	main	ADJ
ijtc-870	81	7	basis	basis	NOUN
ijtc-870	81	8	for	for	ADP
ijtc-870	81	9	gathering	gather	VERB
ijtc-870	81	10	information	information	NOUN
ijtc-870	81	11	on	on	ADP
ijtc-870	81	12	the	the	DET
ijtc-870	81	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	81	14	fringe	fringe	NOUN
ijtc-870	81	15	benefits	benefit	NOUN
ijtc-870	81	16	in	in	ADP
ijtc-870	81	17	tax	tax	NOUN
ijtc-870	81	18	law	law	NOUN
ijtc-870	81	19	:	:	PUNCT
ijtc-870	81	20	matching	match	VERB
ijtc-870	81	21	principle	principle	NOUN
ijtc-870	81	22	and	and	CCONJ
ijtc-870	81	23	tax	tax	NOUN
ijtc-870	81	24	justice	justice	PROPN
ijtc-870	81	25	perspective	perspective	NOUN
ijtc-870	81	26	silalahi	silalahi	NOUN
ijtc-870	81	27	and	and	CCONJ
ijtc-870	81	28	kurnia	kurnia	NOUN
ijtc-870	81	29	689	689	NUM
ijtc-870	81	30	|	|	NOUN
ijtc-870	81	31	ilomata	ilomata	PROPN
ijtc-870	81	32	international	international	ADJ
ijtc-870	81	33	journal	journal	NOUN
ijtc-870	81	34	of	of	ADP
ijtc-870	81	35	tax	tax	PROPN
ijtc-870	81	36	&	&	CCONJ
ijtc-870	81	37	accounting	accounting	PROPN
ijtc-870	81	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	81	39	matching	matching	NOUN
ijtc-870	81	40	principle	principle	NOUN
ijtc-870	81	41	in	in	ADP
ijtc-870	81	42	the	the	DET
ijtc-870	81	43	context	context	NOUN
ijtc-870	81	44	of	of	ADP
ijtc-870	81	45	fringe	fringe	NOUN
ijtc-870	81	46	benefits	benefit	NOUN
ijtc-870	81	47	taxes	taxis	NOUN
ijtc-870	81	48	,	,	PUNCT
ijtc-870	81	49	both	both	CCONJ
ijtc-870	81	50	within	within	ADP
ijtc-870	81	51	the	the	DET
ijtc-870	81	52	framework	framework	NOUN
ijtc-870	81	53	of	of	ADP
ijtc-870	81	54	indonesian	indonesian	ADJ
ijtc-870	81	55	taxation	taxation	NOUN
ijtc-870	81	56	and	and	CCONJ
ijtc-870	81	57	international	international	ADJ
ijtc-870	81	58	practices	practice	NOUN
ijtc-870	81	59	.	.	PUNCT
ijtc-870	82	1	this	this	DET
ijtc-870	82	2	study	study	NOUN
ijtc-870	82	3	will	will	AUX
ijtc-870	82	4	investigate	investigate	VERB
ijtc-870	82	5	studies	study	NOUN
ijtc-870	82	6	and	and	CCONJ
ijtc-870	82	7	reports	report	NOUN
ijtc-870	82	8	regarding	regard	VERB
ijtc-870	82	9	the	the	DET
ijtc-870	82	10	implementation	implementation	NOUN
ijtc-870	82	11	of	of	ADP
ijtc-870	82	12	the	the	DET
ijtc-870	82	13	matching	matching	NOUN
ijtc-870	82	14	principle	principle	NOUN
ijtc-870	82	15	in	in	ADP
ijtc-870	82	16	fringe	fringe	NOUN
ijtc-870	82	17	benefits	benefit	NOUN
ijtc-870	82	18	taxes	taxis	NOUN
ijtc-870	82	19	and	and	CCONJ
ijtc-870	82	20	its	its	PRON
ijtc-870	82	21	effect	effect	NOUN
ijtc-870	82	22	on	on	ADP
ijtc-870	82	23	fiscal	fiscal	ADJ
ijtc-870	82	24	efficiency	efficiency	NOUN
ijtc-870	82	25	and	and	CCONJ
ijtc-870	82	26	transparency	transparency	NOUN
ijtc-870	82	27	of	of	ADP
ijtc-870	82	28	state	state	NOUN
ijtc-870	82	29	finances	finance	NOUN
ijtc-870	82	30	.	.	PUNCT
ijtc-870	83	1	through	through	ADP
ijtc-870	83	2	a	a	DET
ijtc-870	83	3	comparative	comparative	ADJ
ijtc-870	83	4	analysis	analysis	NOUN
ijtc-870	83	5	,	,	PUNCT
ijtc-870	83	6	this	this	DET
ijtc-870	83	7	study	study	NOUN
ijtc-870	83	8	will	will	AUX
ijtc-870	83	9	compare	compare	VERB
ijtc-870	83	10	the	the	DET
ijtc-870	83	11	implementation	implementation	NOUN
ijtc-870	83	12	of	of	ADP
ijtc-870	83	13	the	the	DET
ijtc-870	83	14	matching	matching	NOUN
ijtc-870	83	15	principle	principle	NOUN
ijtc-870	83	16	in	in	ADP
ijtc-870	83	17	natura	natura	ADJ
ijtc-870	83	18	taxes	taxis	NOUN
ijtc-870	83	19	in	in	ADP
ijtc-870	83	20	indonesia	indonesia	PROPN
ijtc-870	83	21	with	with	ADP
ijtc-870	83	22	practices	practice	NOUN
ijtc-870	83	23	in	in	ADP
ijtc-870	83	24	other	other	ADJ
ijtc-870	83	25	countries	country	NOUN
ijtc-870	83	26	(	(	PUNCT
ijtc-870	83	27	nguyen	nguyen	NOUN
ijtc-870	83	28	-	-	PUNCT
ijtc-870	83	29	hoang	hoang	PROPN
ijtc-870	83	30	&	&	CCONJ
ijtc-870	83	31	zhang	zhang	PROPN
ijtc-870	83	32	,	,	PUNCT
ijtc-870	83	33	2022	2022	NUM
ijtc-870	83	34	)	)	PUNCT
ijtc-870	83	35	.	.	PUNCT
ijtc-870	84	1	this	this	PRON
ijtc-870	84	2	will	will	AUX
ijtc-870	84	3	give	give	VERB
ijtc-870	84	4	us	we	PRON
ijtc-870	84	5	insight	insight	NOUN
ijtc-870	84	6	into	into	ADP
ijtc-870	84	7	how	how	SCONJ
ijtc-870	84	8	this	this	DET
ijtc-870	84	9	principle	principle	NOUN
ijtc-870	84	10	can	can	AUX
ijtc-870	84	11	be	be	AUX
ijtc-870	84	12	applied	apply	VERB
ijtc-870	84	13	effectively	effectively	ADV
ijtc-870	84	14	in	in	ADP
ijtc-870	84	15	the	the	DET
ijtc-870	84	16	indonesian	indonesian	ADJ
ijtc-870	84	17	tax	tax	NOUN
ijtc-870	84	18	context	context	NOUN
ijtc-870	84	19	.	.	PUNCT
ijtc-870	85	1	the	the	DET
ijtc-870	85	2	research	research	NOUN
ijtc-870	85	3	uses	use	VERB
ijtc-870	85	4	a	a	DET
ijtc-870	85	5	qualitative	qualitative	ADJ
ijtc-870	85	6	approach	approach	NOUN
ijtc-870	85	7	to	to	PART
ijtc-870	85	8	explore	explore	VERB
ijtc-870	85	9	the	the	DET
ijtc-870	85	10	challenges	challenge	NOUN
ijtc-870	85	11	and	and	CCONJ
ijtc-870	85	12	implications	implication	NOUN
ijtc-870	85	13	of	of	ADP
ijtc-870	85	14	applying	apply	VERB
ijtc-870	85	15	the	the	DET
ijtc-870	85	16	matching	matching	NOUN
ijtc-870	85	17	principle	principle	NOUN
ijtc-870	85	18	.	.	PUNCT
ijtc-870	86	1	this	this	DET
ijtc-870	86	2	study	study	NOUN
ijtc-870	86	3	will	will	AUX
ijtc-870	86	4	citate	citate	VERB
ijtc-870	86	5	with	with	ADP
ijtc-870	86	6	tax	tax	NOUN
ijtc-870	86	7	experts	expert	NOUN
ijtc-870	86	8	,	,	PUNCT
ijtc-870	86	9	industry	industry	NOUN
ijtc-870	86	10	practitioners	practitioner	NOUN
ijtc-870	86	11	and	and	CCONJ
ijtc-870	86	12	relevant	relevant	ADJ
ijtc-870	86	13	government	government	NOUN
ijtc-870	86	14	representatives	representative	NOUN
ijtc-870	86	15	to	to	PART
ijtc-870	86	16	understand	understand	VERB
ijtc-870	86	17	their	their	PRON
ijtc-870	86	18	views	view	NOUN
ijtc-870	86	19	and	and	CCONJ
ijtc-870	86	20	experiences	experience	NOUN
ijtc-870	86	21	regarding	regard	VERB
ijtc-870	86	22	the	the	DET
ijtc-870	86	23	application	application	NOUN
ijtc-870	86	24	of	of	ADP
ijtc-870	86	25	the	the	DET
ijtc-870	86	26	matching	matching	NOUN
ijtc-870	86	27	principle	principle	NOUN
ijtc-870	86	28	in	in	ADP
ijtc-870	86	29	daily	daily	ADJ
ijtc-870	86	30	practice	practice	NOUN
ijtc-870	86	31	.	.	PUNCT
ijtc-870	87	1	the	the	DET
ijtc-870	87	2	research	research	NOUN
ijtc-870	87	3	collects	collect	VERB
ijtc-870	87	4	secondary	secondary	ADJ
ijtc-870	87	5	data	datum	NOUN
ijtc-870	87	6	from	from	ADP
ijtc-870	87	7	various	various	ADJ
ijtc-870	87	8	sources	source	NOUN
ijtc-870	87	9	such	such	ADJ
ijtc-870	87	10	as	as	ADP
ijtc-870	87	11	the	the	DET
ijtc-870	87	12	latest	late	ADJ
ijtc-870	87	13	tax	tax	NOUN
ijtc-870	87	14	regulations	regulation	NOUN
ijtc-870	87	15	,	,	PUNCT
ijtc-870	87	16	government	government	NOUN
ijtc-870	87	17	reports	report	NOUN
ijtc-870	87	18	,	,	PUNCT
ijtc-870	87	19	academic	academic	ADJ
ijtc-870	87	20	studies	study	NOUN
ijtc-870	87	21	,	,	PUNCT
ijtc-870	87	22	and	and	CCONJ
ijtc-870	87	23	publications	publication	NOUN
ijtc-870	87	24	related	relate	VERB
ijtc-870	87	25	to	to	ADP
ijtc-870	87	26	taxation	taxation	NOUN
ijtc-870	87	27	and	and	CCONJ
ijtc-870	87	28	economics	economic	NOUN
ijtc-870	87	29	.	.	PUNCT
ijtc-870	88	1	these	these	DET
ijtc-870	88	2	data	datum	NOUN
ijtc-870	88	3	will	will	AUX
ijtc-870	88	4	support	support	VERB
ijtc-870	88	5	our	our	PRON
ijtc-870	88	6	analysis	analysis	NOUN
ijtc-870	88	7	and	and	CCONJ
ijtc-870	88	8	provide	provide	VERB
ijtc-870	88	9	a	a	DET
ijtc-870	88	10	solid	solid	ADJ
ijtc-870	88	11	basis	basis	NOUN
ijtc-870	88	12	for	for	ADP
ijtc-870	88	13	formulating	formulate	VERB
ijtc-870	88	14	conclusions	conclusion	NOUN
ijtc-870	88	15	.	.	PUNCT
ijtc-870	89	1	by	by	ADP
ijtc-870	89	2	combining	combine	VERB
ijtc-870	89	3	these	these	DET
ijtc-870	89	4	various	various	ADJ
ijtc-870	89	5	methods	method	NOUN
ijtc-870	89	6	,	,	PUNCT
ijtc-870	89	7	we	we	PRON
ijtc-870	89	8	hope	hope	VERB
ijtc-870	89	9	to	to	PART
ijtc-870	89	10	provide	provide	VERB
ijtc-870	89	11	an	an	DET
ijtc-870	89	12	in	in	ADP
ijtc-870	89	13	-	-	PUNCT
ijtc-870	89	14	depth	depth	NOUN
ijtc-870	89	15	insight	insight	NOUN
ijtc-870	89	16	into	into	ADP
ijtc-870	89	17	the	the	DET
ijtc-870	89	18	taxation	taxation	NOUN
ijtc-870	89	19	of	of	ADP
ijtc-870	89	20	fringe	fringe	NOUN
ijtc-870	89	21	benefits	benefit	NOUN
ijtc-870	89	22	in	in	ADP
ijtc-870	89	23	indonesia	indonesia	PROPN
ijtc-870	89	24	,	,	PUNCT
ijtc-870	89	25	the	the	DET
ijtc-870	89	26	conformity	conformity	NOUN
ijtc-870	89	27	principle	principle	NOUN
ijtc-870	89	28	in	in	ADP
ijtc-870	89	29	fringe	fringe	NOUN
ijtc-870	89	30	benefits	benefit	NOUN
ijtc-870	89	31	tax	tax	NOUN
ijtc-870	89	32	,	,	PUNCT
ijtc-870	89	33	and	and	CCONJ
ijtc-870	89	34	its	its	PRON
ijtc-870	89	35	impact	impact	NOUN
ijtc-870	89	36	on	on	ADP
ijtc-870	89	37	tax	tax	NOUN
ijtc-870	89	38	efficiency	efficiency	NOUN
ijtc-870	89	39	and	and	CCONJ
ijtc-870	89	40	fairness	fairness	NOUN
ijtc-870	89	41	.	.	PUNCT
ijtc-870	90	1	result	result	NOUN
ijtc-870	90	2	and	and	CCONJ
ijtc-870	90	3	discussion	discussion	NOUN
ijtc-870	90	4	1	1	NUM
ijtc-870	90	5	.	.	PUNCT
ijtc-870	91	1	theoretical	theoretical	ADJ
ijtc-870	91	2	framework	framework	NOUN
ijtc-870	91	3	the	the	DET
ijtc-870	91	4	theoretical	theoretical	ADJ
ijtc-870	91	5	framework	framework	NOUN
ijtc-870	91	6	of	of	ADP
ijtc-870	91	7	this	this	DET
ijtc-870	91	8	study	study	NOUN
ijtc-870	91	9	focuses	focus	VERB
ijtc-870	91	10	on	on	ADP
ijtc-870	91	11	the	the	DET
ijtc-870	91	12	tax	tax	NOUN
ijtc-870	91	13	concept	concept	NOUN
ijtc-870	91	14	of	of	ADP
ijtc-870	91	15	fringe	fringe	NOUN
ijtc-870	91	16	benefits	benefit	NOUN
ijtc-870	91	17	and	and	CCONJ
ijtc-870	91	18	the	the	DET
ijtc-870	91	19	application	application	NOUN
ijtc-870	91	20	of	of	ADP
ijtc-870	91	21	the	the	DET
ijtc-870	91	22	conformity	conformity	NOUN
ijtc-870	91	23	principle	principle	NOUN
ijtc-870	91	24	in	in	ADP
ijtc-870	91	25	taxation	taxation	NOUN
ijtc-870	91	26	.	.	PUNCT
ijtc-870	92	1	this	this	DET
ijtc-870	92	2	framework	framework	NOUN
ijtc-870	92	3	explores	explore	VERB
ijtc-870	92	4	the	the	DET
ijtc-870	92	5	concept	concept	NOUN
ijtc-870	92	6	of	of	ADP
ijtc-870	92	7	fringe	fringe	NOUN
ijtc-870	92	8	benefits	benefit	NOUN
ijtc-870	92	9	as	as	ADP
ijtc-870	92	10	a	a	DET
ijtc-870	92	11	form	form	NOUN
ijtc-870	92	12	of	of	ADP
ijtc-870	92	13	non	non	ADJ
ijtc-870	92	14	-	-	ADJ
ijtc-870	92	15	monetary	monetary	ADJ
ijtc-870	92	16	compensation	compensation	NOUN
ijtc-870	92	17	and	and	CCONJ
ijtc-870	92	18	privileges	privilege	NOUN
ijtc-870	92	19	provided	provide	VERB
ijtc-870	92	20	to	to	ADP
ijtc-870	92	21	employees	employee	NOUN
ijtc-870	92	22	by	by	ADP
ijtc-870	92	23	employers	employer	NOUN
ijtc-870	92	24	.	.	PUNCT
ijtc-870	93	1	by	by	ADP
ijtc-870	93	2	considering	consider	VERB
ijtc-870	93	3	tax	tax	NOUN
ijtc-870	93	4	principles	principle	NOUN
ijtc-870	93	5	and	and	CCONJ
ijtc-870	93	6	policy	policy	NOUN
ijtc-870	93	7	objectives	objective	NOUN
ijtc-870	93	8	,	,	PUNCT
ijtc-870	93	9	this	this	DET
ijtc-870	93	10	framework	framework	NOUN
ijtc-870	93	11	analyzes	analyze	VERB
ijtc-870	93	12	how	how	SCONJ
ijtc-870	93	13	the	the	DET
ijtc-870	93	14	application	application	NOUN
ijtc-870	93	15	of	of	ADP
ijtc-870	93	16	the	the	DET
ijtc-870	93	17	conformity	conformity	NOUN
ijtc-870	93	18	principle	principle	NOUN
ijtc-870	93	19	in	in	ADP
ijtc-870	93	20	tax	tax	NOUN
ijtc-870	93	21	fringe	fringe	NOUN
ijtc-870	93	22	benefits	benefit	NOUN
ijtc-870	93	23	can	can	AUX
ijtc-870	93	24	affect	affect	VERB
ijtc-870	93	25	tax	tax	NOUN
ijtc-870	93	26	equity	equity	NOUN
ijtc-870	93	27	and	and	CCONJ
ijtc-870	93	28	efficiency	efficiency	NOUN
ijtc-870	93	29	.	.	PUNCT
ijtc-870	94	1	the	the	DET
ijtc-870	94	2	challenges	challenge	NOUN
ijtc-870	94	3	of	of	ADP
ijtc-870	94	4	implementing	implement	VERB
ijtc-870	94	5	this	this	DET
ijtc-870	94	6	principle	principle	NOUN
ijtc-870	94	7	and	and	CCONJ
ijtc-870	94	8	its	its	PRON
ijtc-870	94	9	adaptation	adaptation	NOUN
ijtc-870	94	10	to	to	ADP
ijtc-870	94	11	complex	complex	ADJ
ijtc-870	94	12	global	global	ADJ
ijtc-870	94	13	economic	economic	ADJ
ijtc-870	94	14	conditions	condition	NOUN
ijtc-870	94	15	are	be	AUX
ijtc-870	94	16	also	also	ADV
ijtc-870	94	17	considered	consider	VERB
ijtc-870	94	18	in	in	ADP
ijtc-870	94	19	this	this	DET
ijtc-870	94	20	framework	framework	NOUN
ijtc-870	94	21	.	.	PUNCT
ijtc-870	95	1	can	can	AUX
ijtc-870	95	2	be	be	AUX
ijtc-870	95	3	described	describe	VERB
ijtc-870	95	4	as	as	SCONJ
ijtc-870	95	5	follows	follow	VERB
ijtc-870	95	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	95	7	fringe	fringe	NOUN
ijtc-870	95	8	benefits	benefit	NOUN
ijtc-870	95	9	in	in	ADP
ijtc-870	95	10	tax	tax	NOUN
ijtc-870	95	11	law	law	NOUN
ijtc-870	95	12	:	:	PUNCT
ijtc-870	95	13	matching	match	VERB
ijtc-870	95	14	principle	principle	NOUN
ijtc-870	95	15	and	and	CCONJ
ijtc-870	95	16	tax	tax	NOUN
ijtc-870	95	17	justice	justice	PROPN
ijtc-870	95	18	perspective	perspective	NOUN
ijtc-870	95	19	silalahi	silalahi	NOUN
ijtc-870	95	20	and	and	CCONJ
ijtc-870	95	21	kurnia	kurnia	NOUN
ijtc-870	95	22	690	690	NUM
ijtc-870	95	23	|	|	ADV
ijtc-870	95	24	ilomata	ilomata	PROPN
ijtc-870	95	25	international	international	ADJ
ijtc-870	95	26	journal	journal	NOUN
ijtc-870	95	27	of	of	ADP
ijtc-870	95	28	tax	tax	PROPN
ijtc-870	95	29	&	&	CCONJ
ijtc-870	95	30	accounting	accounting	PROPN
ijtc-870	95	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	95	32	graphic	graphic	ADJ
ijtc-870	95	33	3	3	NUM
ijtc-870	95	34	.	.	PUNCT
ijtc-870	95	35	theoretical	theoretical	ADJ
ijtc-870	95	36	framework	framework	NOUN
ijtc-870	95	37	graphic	graphic	ADJ
ijtc-870	95	38	3	3	NUM
ijtc-870	95	39	summaries	summary	NOUN
ijtc-870	95	40	some	some	DET
ijtc-870	95	41	relevant	relevant	ADJ
ijtc-870	95	42	previous	previous	ADJ
ijtc-870	95	43	studies	study	NOUN
ijtc-870	95	44	other	other	ADJ
ijtc-870	95	45	than	than	ADP
ijtc-870	95	46	studies	study	NOUN
ijtc-870	95	47	already	already	ADV
ijtc-870	95	48	mentioned	mention	VERB
ijtc-870	95	49	concerning	concern	VERB
ijtc-870	95	50	tax	tax	NOUN
ijtc-870	95	51	amnesty	amnesty	NOUN
ijtc-870	95	52	and	and	CCONJ
ijtc-870	95	53	tax	tax	NOUN
ijtc-870	95	54	compliance	compliance	NOUN
ijtc-870	95	55	,	,	PUNCT
ijtc-870	95	56	especially	especially	ADV
ijtc-870	95	57	in	in	ADP
ijtc-870	95	58	indonesia	indonesia	PROPN
ijtc-870	95	59	.	.	PUNCT
ijtc-870	95	60	table	table	PROPN
ijtc-870	96	1	2	2	NUM
ijtc-870	96	2	.	.	PUNCT
ijtc-870	96	3	previous	previous	ADJ
ijtc-870	96	4	research	research	NOUN
ijtc-870	96	5	no	no	DET
ijtc-870	96	6	previous	previous	ADJ
ijtc-870	96	7	research	research	NOUN
ijtc-870	96	8	researcher	researcher	NOUN
ijtc-870	96	9	year	year	NOUN
ijtc-870	96	10	method	method	NOUN
ijtc-870	96	11	conclusion	conclusion	NOUN
ijtc-870	96	12	1	1	NUM
ijtc-870	96	13	incentive	incentive	NOUN
ijtc-870	96	14	effects	effect	NOUN
ijtc-870	96	15	and	and	CCONJ
ijtc-870	96	16	the	the	DET
ijtc-870	96	17	income	income	NOUN
ijtc-870	96	18	tax	tax	NOUN
ijtc-870	96	19	treatment	treatment	NOUN
ijtc-870	96	20	of	of	ADP
ijtc-870	96	21	employer	employer	NOUN
ijtc-870	96	22	-	-	PUNCT
ijtc-870	96	23	provided	provide	VERB
ijtc-870	96	24	workplace	workplace	NOUN
ijtc-870	96	25	benefits	benefit	NOUN
ijtc-870	96	26	jan	jan	PROPN
ijtc-870	96	27	voßmerbäumer	voßmerbäumer	PROPN
ijtc-870	96	28	2013	2013	NUM
ijtc-870	96	29	quantitative	quantitative	ADJ
ijtc-870	96	30	analysis	analysis	NOUN
ijtc-870	96	31	,	,	PUNCT
ijtc-870	96	32	case	case	NOUN
ijtc-870	96	33	studies	study	VERB
ijtc-870	96	34	taxes	taxis	NOUN
ijtc-870	96	35	on	on	ADP
ijtc-870	96	36	fringe	fringe	NOUN
ijtc-870	96	37	benefits	benefit	NOUN
ijtc-870	96	38	can	can	AUX
ijtc-870	96	39	affect	affect	VERB
ijtc-870	96	40	tax	tax	NOUN
ijtc-870	96	41	efficiency	efficiency	NOUN
ijtc-870	96	42	(	(	PUNCT
ijtc-870	96	43	voßmerbäumer	voßmerbäumer	NOUN
ijtc-870	96	44	,	,	PUNCT
ijtc-870	96	45	2013	2013	NUM
ijtc-870	96	46	)	)	PUNCT
ijtc-870	96	47	2	2	NUM
ijtc-870	96	48	the	the	DET
ijtc-870	96	49	price	price	NOUN
ijtc-870	96	50	of	of	ADP
ijtc-870	96	51	fringe	fringe	NOUN
ijtc-870	96	52	benefits	benefit	NOUN
ijtc-870	96	53	when	when	SCONJ
ijtc-870	96	54	formal	formal	ADJ
ijtc-870	96	55	and	and	CCONJ
ijtc-870	96	56	informal	informal	ADJ
ijtc-870	96	57	labor	labor	NOUN
ijtc-870	96	58	markets	market	NOUN
ijtc-870	96	59	coexist	coexist	VERB
ijtc-870	96	60	david	david	PROPN
ijtc-870	96	61	and	and	CCONJ
ijtc-870	96	62	jorge	jorge	VERB
ijtc-870	96	63	2015	2015	NUM
ijtc-870	96	64	econometric	econometric	ADJ
ijtc-870	96	65	analysis	analysis	NOUN
ijtc-870	96	66	,	,	PUNCT
ijtc-870	96	67	surveys	survey	NOUN
ijtc-870	96	68	taxes	taxis	NOUN
ijtc-870	96	69	on	on	ADP
ijtc-870	96	70	nonmonetary	nonmonetary	ADJ
ijtc-870	96	71	benefits	benefit	NOUN
ijtc-870	96	72	have	have	VERB
ijtc-870	96	73	an	an	DET
ijtc-870	96	74	impact	impact	NOUN
ijtc-870	96	75	on	on	ADP
ijtc-870	96	76	income	income	NOUN
ijtc-870	96	77	distribution	distribution	NOUN
ijtc-870	96	78	(	(	PUNCT
ijtc-870	96	79	argente	argente	NOUN
ijtc-870	96	80	&	&	CCONJ
ijtc-870	96	81	garcía	garcía	ADJ
ijtc-870	96	82	,	,	PUNCT
ijtc-870	96	83	2015	2015	NUM
ijtc-870	96	84	)	)	PUNCT
ijtc-870	96	85	3	3	NUM
ijtc-870	96	86	optimal	optimal	ADJ
ijtc-870	96	87	fringe	fringe	NOUN
ijtc-870	96	88	benefit	benefit	NOUN
ijtc-870	96	89	taxes	taxis	NOUN
ijtc-870	96	90	:	:	PUNCT
ijtc-870	96	91	the	the	DET
ijtc-870	96	92	implications	implication	NOUN
ijtc-870	96	93	of	of	ADP
ijtc-870	96	94	business	business	NOUN
ijtc-870	96	95	use	use	NOUN
ijtc-870	96	96	cullum	cullum	NOUN
ijtc-870	96	97	butler	butler	PROPN
ijtc-870	96	98	and	and	CCONJ
ijtc-870	96	99	paul	paul	PROPN
ijtc-870	96	100	calcot	calcot	PROPN
ijtc-870	96	101	.	.	PUNCT
ijtc-870	97	1	2017	2017	NUM
ijtc-870	97	2	comparative	comparative	ADJ
ijtc-870	97	3	study	study	NOUN
ijtc-870	97	4	,	,	PUNCT
ijtc-870	97	5	legal	legal	ADJ
ijtc-870	97	6	analysis	analysis	NOUN
ijtc-870	97	7	the	the	DET
ijtc-870	97	8	principle	principle	NOUN
ijtc-870	97	9	of	of	ADP
ijtc-870	97	10	conformity	conformity	NOUN
ijtc-870	97	11	in	in	ADP
ijtc-870	97	12	international	international	ADJ
ijtc-870	97	13	taxation	taxation	NOUN
ijtc-870	97	14	(	(	PUNCT
ijtc-870	97	15	butler	butler	PROPN
ijtc-870	97	16	&	&	CCONJ
ijtc-870	97	17	calcott	calcott	PROPN
ijtc-870	97	18	,	,	PUNCT
ijtc-870	97	19	2018	2018	NUM
ijtc-870	97	20	)	)	PUNCT
ijtc-870	97	21	taxation	taxation	NOUN
ijtc-870	97	22	of	of	ADP
ijtc-870	97	23	fringe	fringe	NOUN
ijtc-870	97	24	benefits	benefit	NOUN
ijtc-870	97	25	and	and	CCONJ
ijtc-870	97	26	matching	match	VERB
ijtc-870	97	27	principle	principle	NOUN
ijtc-870	97	28	1	1	NUM
ijtc-870	97	29	.	.	PUNCT
ijtc-870	97	30	fringe	fringe	NOUN
ijtc-870	97	31	benefits	benefit	NOUN
ijtc-870	97	32	concept	concept	NOUN
ijtc-870	97	33	2	2	NUM
ijtc-870	97	34	.	.	PUNCT
ijtc-870	98	1	taxation	taxation	NOUN
ijtc-870	98	2	principles	principle	NOUN
ijtc-870	98	3	and	and	CCONJ
ijtc-870	98	4	policies	policy	NOUN
ijtc-870	98	5	3	3	NUM
ijtc-870	98	6	.	.	PUNCT
ijtc-870	98	7	matching	match	VERB
ijtc-870	98	8	principle	principle	NOUN
ijtc-870	98	9	in	in	ADP
ijtc-870	98	10	taxation	taxation	NOUN
ijtc-870	98	11	4	4	NUM
ijtc-870	98	12	.	.	PUNCT
ijtc-870	98	13	impact	impact	NOUN
ijtc-870	98	14	on	on	ADP
ijtc-870	98	15	tax	tax	NOUN
ijtc-870	98	16	equity	equity	NOUN
ijtc-870	98	17	and	and	CCONJ
ijtc-870	98	18	efficiency	efficiency	NOUN
ijtc-870	98	19	5	5	NUM
ijtc-870	98	20	.	.	PUNCT
ijtc-870	98	21	challenges	challenge	NOUN
ijtc-870	98	22	and	and	CCONJ
ijtc-870	98	23	adaptation	adaptation	NOUN
ijtc-870	98	24	6	6	NUM
ijtc-870	98	25	.	.	PUNCT
ijtc-870	99	1	global	global	ADJ
ijtc-870	99	2	economic	economic	ADJ
ijtc-870	99	3	context	context	NOUN
ijtc-870	99	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	99	5	fringe	fringe	NOUN
ijtc-870	99	6	benefits	benefit	NOUN
ijtc-870	99	7	in	in	ADP
ijtc-870	99	8	tax	tax	NOUN
ijtc-870	99	9	law	law	NOUN
ijtc-870	99	10	:	:	PUNCT
ijtc-870	99	11	matching	match	VERB
ijtc-870	99	12	principle	principle	NOUN
ijtc-870	99	13	and	and	CCONJ
ijtc-870	99	14	tax	tax	NOUN
ijtc-870	99	15	justice	justice	PROPN
ijtc-870	99	16	perspective	perspective	NOUN
ijtc-870	99	17	silalahi	silalahi	NOUN
ijtc-870	99	18	and	and	CCONJ
ijtc-870	99	19	kurnia	kurnia	NOUN
ijtc-870	99	20	691	691	NUM
ijtc-870	99	21	|	|	ADV
ijtc-870	99	22	ilomata	ilomata	PROPN
ijtc-870	99	23	international	international	ADJ
ijtc-870	99	24	journal	journal	NOUN
ijtc-870	99	25	of	of	ADP
ijtc-870	99	26	tax	tax	PROPN
ijtc-870	99	27	&	&	CCONJ
ijtc-870	99	28	accounting	accounting	PROPN
ijtc-870	99	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	99	30	4	4	NUM
ijtc-870	99	31	self	self	NOUN
ijtc-870	99	32	-	-	PUNCT
ijtc-870	99	33	enforcing	enforce	VERB
ijtc-870	99	34	capital	capital	NOUN
ijtc-870	99	35	tax	tax	NOUN
ijtc-870	99	36	coordination	coordination	NOUN
ijtc-870	99	37	thomas	thomas	PROPN
ijtc-870	99	38	eichner	eichner	NOUN
ijtc-870	99	39	and	and	CCONJ
ijtc-870	99	40	rudiger	rudiger	NOUN
ijtc-870	99	41	petihg	petihg	NOUN
ijtc-870	99	42	.	.	PUNCT
ijtc-870	100	1	2018	2018	NUM
ijtc-870	100	2	longitudinal	longitudinal	ADJ
ijtc-870	100	3	analysis	analysis	NOUN
ijtc-870	100	4	,	,	PUNCT
ijtc-870	100	5	economic	economic	ADJ
ijtc-870	100	6	modeling	modeling	NOUN
ijtc-870	100	7	changes	change	NOUN
ijtc-870	100	8	in	in	ADP
ijtc-870	100	9	taxes	taxis	NOUN
ijtc-870	100	10	on	on	ADP
ijtc-870	100	11	non	non	ADJ
ijtc-870	100	12	-	-	ADJ
ijtc-870	100	13	monetary	monetary	ADJ
ijtc-870	100	14	income	income	NOUN
ijtc-870	100	15	and	and	CCONJ
ijtc-870	100	16	their	their	PRON
ijtc-870	100	17	effects	effect	NOUN
ijtc-870	100	18	(	(	PUNCT
ijtc-870	100	19	eichner	eichner	NOUN
ijtc-870	100	20	&	&	CCONJ
ijtc-870	100	21	pethig	pethig	NOUN
ijtc-870	100	22	,	,	PUNCT
ijtc-870	100	23	2018	2018	NUM
ijtc-870	100	24	)	)	PUNCT
ijtc-870	100	25	5	5	NUM
ijtc-870	100	26	effectiveness	effectiveness	NOUN
ijtc-870	100	27	of	of	ADP
ijtc-870	100	28	tax	tax	NOUN
ijtc-870	100	29	reform	reform	NOUN
ijtc-870	100	30	on	on	ADP
ijtc-870	100	31	entrepreneurship	entrepreneurship	NOUN
ijtc-870	100	32	chigozie	chigozie	NOUN
ijtc-870	100	33	andy	andy	PROPN
ijtc-870	100	34	ngwaba	ngwaba	PROPN
ijtc-870	100	35	and	and	CCONJ
ijtc-870	100	36	seyedsoroosh	seyedsoroosh	PROPN
ijtc-870	100	37	azizi	azizi	PROPN
ijtc-870	100	38	.	.	PUNCT
ijtc-870	101	1	2019	2019	NUM
ijtc-870	101	2	survey	survey	NOUN
ijtc-870	101	3	,	,	PUNCT
ijtc-870	101	4	qualitative	qualitative	ADJ
ijtc-870	101	5	interviews	interview	NOUN
ijtc-870	101	6	the	the	DET
ijtc-870	101	7	tax	tax	NOUN
ijtc-870	101	8	on	on	ADP
ijtc-870	101	9	employee	employee	NOUN
ijtc-870	101	10	enjoyment	enjoyment	NOUN
ijtc-870	101	11	affects	affect	VERB
ijtc-870	101	12	talent	talent	NOUN
ijtc-870	101	13	retention	retention	NOUN
ijtc-870	101	14	(	(	PUNCT
ijtc-870	101	15	ngwaba	ngwaba	PROPN
ijtc-870	101	16	&	&	CCONJ
ijtc-870	101	17	azizi	azizi	PROPN
ijtc-870	101	18	,	,	PUNCT
ijtc-870	101	19	2020	2020	NUM
ijtc-870	101	20	)	)	PUNCT
ijtc-870	101	21	6	6	NUM
ijtc-870	101	22	accounting	accounting	NOUN
ijtc-870	101	23	,	,	PUNCT
ijtc-870	101	24	tax	tax	NOUN
ijtc-870	101	25	compliance	compliance	NOUN
ijtc-870	101	26	and	and	CCONJ
ijtc-870	101	27	new	new	PROPN
ijtc-870	101	28	zealand	zealand	PROPN
ijtc-870	101	29	indigenous	indigenous	ADJ
ijtc-870	101	30	entrepreneurs	entrepreneur	NOUN
ijtc-870	101	31	:	:	PUNCT
ijtc-870	101	32	a	a	DET
ijtc-870	101	33	bourdieusian	bourdieusian	ADJ
ijtc-870	101	34	perspective	perspective	NOUN
ijtc-870	101	35	sue	sue	NOUN
ijtc-870	101	36	yong	yong	PROPN
ijtc-870	101	37	and	and	CCONJ
ijtc-870	101	38	peni	peni	PROPN
ijtc-870	101	39	fukofuka	fukofuka	NOUN
ijtc-870	101	40	.	.	PUNCT
ijtc-870	102	1	2017	2017	NUM
ijtc-870	102	2	comparative	comparative	ADJ
ijtc-870	102	3	analysis	analysis	NOUN
ijtc-870	102	4	,	,	PUNCT
ijtc-870	102	5	literature	literature	NOUN
ijtc-870	102	6	review	review	NOUN
ijtc-870	102	7	tax	tax	NOUN
ijtc-870	102	8	practices	practice	NOUN
ijtc-870	102	9	on	on	ADP
ijtc-870	102	10	welfare	welfare	NOUN
ijtc-870	102	11	benefits	benefit	NOUN
ijtc-870	102	12	in	in	ADP
ijtc-870	102	13	developed	develop	VERB
ijtc-870	102	14	countries	country	NOUN
ijtc-870	102	15	(	(	PUNCT
ijtc-870	102	16	yong	yong	PROPN
ijtc-870	102	17	&	&	CCONJ
ijtc-870	102	18	fukofuka	fukofuka	PROPN
ijtc-870	102	19	,	,	PUNCT
ijtc-870	102	20	2023	2023	NUM
ijtc-870	102	21	)	)	PUNCT
ijtc-870	102	22	7	7	NUM
ijtc-870	102	23	natura	natura	NOUN
ijtc-870	102	24	dan	dan	PROPN
ijtc-870	102	25	kenikmatan	kenikmatan	PROPN
ijtc-870	102	26	sebelum	sebelum	PROPN
ijtc-870	102	27	dan	dan	PROPN
ijtc-870	102	28	sesudah	sesudah	PROPN
ijtc-870	102	29	undangundang	undangundang	PROPN
ijtc-870	102	30	harmonisasi	harmonisasi	PROPN
ijtc-870	102	31	peraturan	peraturan	PROPN
ijtc-870	102	32	perpajakan	perpajakan	PROPN
ijtc-870	102	33	firmansyah	firmansyah	PROPN
ijtc-870	102	34	and	and	CCONJ
ijtc-870	102	35	wijaya	wijaya	PROPN
ijtc-870	102	36	.	.	PUNCT
ijtc-870	103	1	2022	2022	NUM
ijtc-870	103	2	comparative	comparative	ADJ
ijtc-870	103	3	analysis	analysis	NOUN
ijtc-870	103	4	this	this	DET
ijtc-870	103	5	regulatory	regulatory	ADJ
ijtc-870	103	6	change	change	NOUN
ijtc-870	103	7	also	also	ADV
ijtc-870	103	8	presents	present	VERB
ijtc-870	103	9	a	a	DET
ijtc-870	103	10	valuation	valuation	NOUN
ijtc-870	103	11	challenge	challenge	NOUN
ijtc-870	103	12	for	for	ADP
ijtc-870	103	13	the	the	DET
ijtc-870	103	14	tax	tax	NOUN
ijtc-870	103	15	authorities	authority	NOUN
ijtc-870	103	16	(	(	PUNCT
ijtc-870	103	17	firmansyah	firmansyah	PROPN
ijtc-870	103	18	&	&	CCONJ
ijtc-870	103	19	wijaya	wijaya	PROPN
ijtc-870	103	20	,	,	PUNCT
ijtc-870	103	21	2022	2022	NUM
ijtc-870	103	22	)	)	PUNCT
ijtc-870	103	23	this	this	DET
ijtc-870	103	24	study	study	NOUN
ijtc-870	103	25	brings	bring	VERB
ijtc-870	103	26	innovation	innovation	NOUN
ijtc-870	103	27	by	by	ADP
ijtc-870	103	28	applying	apply	VERB
ijtc-870	103	29	the	the	DET
ijtc-870	103	30	principle	principle	NOUN
ijtc-870	103	31	of	of	ADP
ijtc-870	103	32	conformity	conformity	NOUN
ijtc-870	103	33	in	in	ADP
ijtc-870	103	34	the	the	DET
ijtc-870	103	35	context	context	NOUN
ijtc-870	103	36	of	of	ADP
ijtc-870	103	37	taxes	taxis	NOUN
ijtc-870	103	38	on	on	ADP
ijtc-870	103	39	fringe	fringe	NOUN
ijtc-870	103	40	benefits	benefit	NOUN
ijtc-870	103	41	in	in	ADP
ijtc-870	103	42	indonesia	indonesia	PROPN
ijtc-870	103	43	.	.	PUNCT
ijtc-870	104	1	this	this	PRON
ijtc-870	104	2	is	be	AUX
ijtc-870	104	3	a	a	DET
ijtc-870	104	4	new	new	ADJ
ijtc-870	104	5	contribution	contribution	NOUN
ijtc-870	104	6	to	to	ADP
ijtc-870	104	7	understanding	understand	VERB
ijtc-870	104	8	how	how	SCONJ
ijtc-870	104	9	this	this	DET
ijtc-870	104	10	principle	principle	NOUN
ijtc-870	104	11	can	can	AUX
ijtc-870	104	12	be	be	AUX
ijtc-870	104	13	applied	apply	VERB
ijtc-870	104	14	to	to	ADP
ijtc-870	104	15	measuring	measure	VERB
ijtc-870	104	16	non	non	ADJ
ijtc-870	104	17	-	-	ADJ
ijtc-870	104	18	monetary	monetary	ADJ
ijtc-870	104	19	income	income	NOUN
ijtc-870	104	20	and	and	CCONJ
ijtc-870	104	21	benefits	benefit	NOUN
ijtc-870	104	22	,	,	PUNCT
ijtc-870	104	23	as	as	ADV
ijtc-870	104	24	well	well	ADV
ijtc-870	104	25	as	as	ADP
ijtc-870	104	26	the	the	DET
ijtc-870	104	27	implications	implication	NOUN
ijtc-870	104	28	for	for	ADP
ijtc-870	104	29	tax	tax	NOUN
ijtc-870	104	30	equity	equity	NOUN
ijtc-870	104	31	and	and	CCONJ
ijtc-870	104	32	efficiency	efficiency	NOUN
ijtc-870	104	33	in	in	ADP
ijtc-870	104	34	the	the	DET
ijtc-870	104	35	indonesian	indonesian	ADJ
ijtc-870	104	36	tax	tax	NOUN
ijtc-870	104	37	system	system	NOUN
ijtc-870	104	38	.	.	PUNCT
ijtc-870	105	1	in	in	ADP
ijtc-870	105	2	addition	addition	NOUN
ijtc-870	105	3	,	,	PUNCT
ijtc-870	105	4	this	this	DET
ijtc-870	105	5	study	study	NOUN
ijtc-870	105	6	analyzes	analyze	VERB
ijtc-870	105	7	the	the	DET
ijtc-870	105	8	challenges	challenge	NOUN
ijtc-870	105	9	of	of	ADP
ijtc-870	105	10	implementing	implement	VERB
ijtc-870	105	11	the	the	DET
ijtc-870	105	12	principles	principle	NOUN
ijtc-870	105	13	of	of	ADP
ijtc-870	105	14	conformity	conformity	NOUN
ijtc-870	105	15	and	and	CCONJ
ijtc-870	105	16	adaptation	adaptation	NOUN
ijtc-870	105	17	in	in	ADP
ijtc-870	105	18	post	post	ADJ
ijtc-870	105	19	-	-	ADJ
ijtc-870	105	20	covid-19	covid-19	ADJ
ijtc-870	105	21	economic	economic	ADJ
ijtc-870	105	22	conditions	condition	NOUN
ijtc-870	105	23	,	,	PUNCT
ijtc-870	105	24	providing	provide	VERB
ijtc-870	105	25	new	new	ADJ
ijtc-870	105	26	perspectives	perspective	NOUN
ijtc-870	105	27	in	in	ADP
ijtc-870	105	28	overcoming	overcome	VERB
ijtc-870	105	29	obstacles	obstacle	NOUN
ijtc-870	105	30	and	and	CCONJ
ijtc-870	105	31	maintaining	maintain	VERB
ijtc-870	105	32	national	national	ADJ
ijtc-870	105	33	economic	economic	ADJ
ijtc-870	105	34	stability	stability	NOUN
ijtc-870	105	35	.	.	PUNCT
ijtc-870	106	1	2	2	X
ijtc-870	106	2	.	.	X
ijtc-870	106	3	fringe	fringe	NOUN
ijtc-870	106	4	benefits	benefit	NOUN
ijtc-870	106	5	concept	concept	NOUN
ijtc-870	106	6	based	base	VERB
ijtc-870	106	7	on	on	ADP
ijtc-870	106	8	minister	minister	PROPN
ijtc-870	106	9	of	of	ADP
ijtc-870	106	10	finance	finance	NOUN
ijtc-870	106	11	regulation	regulation	NOUN
ijtc-870	106	12	number	number	NOUN
ijtc-870	106	13	66	66	NUM
ijtc-870	106	14	of	of	ADP
ijtc-870	106	15	2023	2023	NUM
ijtc-870	106	16	,	,	PUNCT
ijtc-870	106	17	the	the	DET
ijtc-870	106	18	concept	concept	NOUN
ijtc-870	106	19	of	of	ADP
ijtc-870	106	20	"	"	PUNCT
ijtc-870	106	21	fringe	fringe	NOUN
ijtc-870	106	22	benefits	benefit	NOUN
ijtc-870	106	23	"	"	PUNCT
ijtc-870	106	24	refers	refer	VERB
ijtc-870	106	25	to	to	ADP
ijtc-870	106	26	goods	good	NOUN
ijtc-870	106	27	or	or	CCONJ
ijtc-870	106	28	services	service	NOUN
ijtc-870	106	29	provided	provide	VERB
ijtc-870	106	30	by	by	ADP
ijtc-870	106	31	employers	employer	NOUN
ijtc-870	106	32	to	to	ADP
ijtc-870	106	33	their	their	PRON
ijtc-870	106	34	employees	employee	NOUN
ijtc-870	106	35	.	.	PUNCT
ijtc-870	107	1	this	this	DET
ijtc-870	107	2	type	type	NOUN
ijtc-870	107	3	of	of	ADP
ijtc-870	107	4	gift	gift	NOUN
ijtc-870	107	5	can	can	AUX
ijtc-870	107	6	be	be	AUX
ijtc-870	107	7	in	in	ADP
ijtc-870	107	8	the	the	DET
ijtc-870	107	9	form	form	NOUN
ijtc-870	107	10	of	of	ADP
ijtc-870	107	11	money	money	NOUN
ijtc-870	107	12	,	,	PUNCT
ijtc-870	107	13	goods	good	NOUN
ijtc-870	107	14	,	,	PUNCT
ijtc-870	107	15	services	service	NOUN
ijtc-870	107	16	,	,	PUNCT
ijtc-870	107	17	rights	right	NOUN
ijtc-870	107	18	or	or	CCONJ
ijtc-870	107	19	other	other	ADJ
ijtc-870	107	20	benefits	benefit	NOUN
ijtc-870	107	21	,	,	PUNCT
ijtc-870	107	22	but	but	CCONJ
ijtc-870	107	23	does	do	AUX
ijtc-870	107	24	not	not	PART
ijtc-870	107	25	include	include	VERB
ijtc-870	107	26	income	income	NOUN
ijtc-870	107	27	in	in	ADP
ijtc-870	107	28	the	the	DET
ijtc-870	107	29	form	form	NOUN
ijtc-870	107	30	of	of	ADP
ijtc-870	107	31	money	money	NOUN
ijtc-870	107	32	received	receive	VERB
ijtc-870	107	33	by	by	ADP
ijtc-870	107	34	employees	employee	NOUN
ijtc-870	107	35	on	on	ADP
ijtc-870	107	36	the	the	DET
ijtc-870	107	37	basis	basis	NOUN
ijtc-870	107	38	of	of	ADP
ijtc-870	107	39	work	work	NOUN
ijtc-870	107	40	or	or	CCONJ
ijtc-870	107	41	services	service	NOUN
ijtc-870	107	42	performed	perform	VERB
ijtc-870	107	43	.	.	PUNCT
ijtc-870	108	1	in	in	ADP
ijtc-870	108	2	this	this	DET
ijtc-870	108	3	context	context	NOUN
ijtc-870	108	4	,	,	PUNCT
ijtc-870	108	5	the	the	DET
ijtc-870	108	6	definition	definition	NOUN
ijtc-870	108	7	of	of	ADP
ijtc-870	108	8	"	"	PUNCT
ijtc-870	108	9	fringe	fringe	NOUN
ijtc-870	108	10	benefits	benefit	NOUN
ijtc-870	108	11	"	"	PUNCT
ijtc-870	108	12	also	also	ADV
ijtc-870	108	13	includes	include	VERB
ijtc-870	108	14	various	various	ADJ
ijtc-870	108	15	types	type	NOUN
ijtc-870	108	16	of	of	ADP
ijtc-870	108	17	compensation	compensation	NOUN
ijtc-870	108	18	or	or	CCONJ
ijtc-870	108	19	non	non	ADJ
ijtc-870	108	20	-	-	ADJ
ijtc-870	108	21	monetary	monetary	ADJ
ijtc-870	108	22	benefits	benefit	NOUN
ijtc-870	108	23	provided	provide	VERB
ijtc-870	108	24	by	by	ADP
ijtc-870	108	25	the	the	DET
ijtc-870	108	26	employer	employer	NOUN
ijtc-870	108	27	as	as	ADP
ijtc-870	108	28	part	part	NOUN
ijtc-870	108	29	of	of	ADP
ijtc-870	108	30	remuneration	remuneration	NOUN
ijtc-870	108	31	or	or	CCONJ
ijtc-870	108	32	as	as	ADP
ijtc-870	108	33	a	a	DET
ijtc-870	108	34	reward	reward	NOUN
ijtc-870	108	35	for	for	ADP
ijtc-870	108	36	services	service	NOUN
ijtc-870	108	37	rendered	render	VERB
ijtc-870	108	38	by	by	ADP
ijtc-870	108	39	employees	employee	NOUN
ijtc-870	108	40	.	.	PUNCT
ijtc-870	109	1	furthermore	furthermore	ADV
ijtc-870	109	2	,	,	PUNCT
ijtc-870	109	3	article	article	NOUN
ijtc-870	109	4	2	2	NUM
ijtc-870	109	5	in	in	ADP
ijtc-870	109	6	minister	minister	NOUN
ijtc-870	109	7	of	of	ADP
ijtc-870	109	8	finance	finance	NOUN
ijtc-870	109	9	regulation	regulation	NOUN
ijtc-870	109	10	number	number	NOUN
ijtc-870	109	11	66	66	NUM
ijtc-870	109	12	of	of	ADP
ijtc-870	109	13	2023	2023	NUM
ijtc-870	109	14	outlines	outline	VERB
ijtc-870	109	15	the	the	DET
ijtc-870	109	16	treatment	treatment	NOUN
ijtc-870	109	17	of	of	ADP
ijtc-870	109	18	reimbursement	reimbursement	NOUN
ijtc-870	109	19	costs	cost	NOUN
ijtc-870	109	20	or	or	CCONJ
ijtc-870	109	21	rewards	reward	VERB
ijtc-870	109	22	fringe	fringe	NOUN
ijtc-870	109	23	benefits	benefit	NOUN
ijtc-870	109	24	and/or	and/or	CCONJ
ijtc-870	109	25	benefits	benefit	NOUN
ijtc-870	109	26	.	.	PUNCT
ijtc-870	110	1	this	this	DET
ijtc-870	110	2	article	article	NOUN
ijtc-870	110	3	explains	explain	VERB
ijtc-870	110	4	that	that	SCONJ
ijtc-870	110	5	reimbursement	reimbursement	NOUN
ijtc-870	110	6	costs	cost	NOUN
ijtc-870	110	7	or	or	CCONJ
ijtc-870	110	8	compensation	compensation	NOUN
ijtc-870	110	9	given	give	VERB
ijtc-870	110	10	fringe	fringe	NOUN
ijtc-870	110	11	benefits	benefit	NOUN
ijtc-870	110	12	and/or	and/or	CCONJ
ijtc-870	110	13	benefits	benefit	NOUN
ijtc-870	110	14	related	relate	VERB
ijtc-870	110	15	to	to	ADP
ijtc-870	110	16	work	work	NOUN
ijtc-870	110	17	or	or	CCONJ
ijtc-870	110	18	services	service	NOUN
ijtc-870	110	19	have	have	VERB
ijtc-870	110	20	the	the	DET
ijtc-870	110	21	potential	potential	NOUN
ijtc-870	110	22	to	to	PART
ijtc-870	110	23	be	be	AUX
ijtc-870	110	24	deducted	deduct	VERB
ijtc-870	110	25	from	from	ADP
ijtc-870	110	26	the	the	DET
ijtc-870	110	27	gross	gross	ADJ
ijtc-870	110	28	income	income	NOUN
ijtc-870	110	29	of	of	ADP
ijtc-870	110	30	the	the	DET
ijtc-870	110	31	employer	employer	NOUN
ijtc-870	110	32	or	or	CCONJ
ijtc-870	110	33	reward	reward	VERB
ijtc-870	110	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	110	35	fringe	fringe	NOUN
ijtc-870	110	36	benefits	benefit	NOUN
ijtc-870	110	37	in	in	ADP
ijtc-870	110	38	tax	tax	NOUN
ijtc-870	110	39	law	law	NOUN
ijtc-870	110	40	:	:	PUNCT
ijtc-870	110	41	matching	match	VERB
ijtc-870	110	42	principle	principle	NOUN
ijtc-870	110	43	and	and	CCONJ
ijtc-870	110	44	tax	tax	NOUN
ijtc-870	110	45	justice	justice	PROPN
ijtc-870	110	46	perspective	perspective	NOUN
ijtc-870	110	47	silalahi	silalahi	NOUN
ijtc-870	110	48	and	and	CCONJ
ijtc-870	110	49	kurnia	kurnia	NOUN
ijtc-870	110	50	692	692	NUM
ijtc-870	110	51	|	|	ADV
ijtc-870	110	52	ilomata	ilomata	PROPN
ijtc-870	110	53	international	international	ADJ
ijtc-870	110	54	journal	journal	NOUN
ijtc-870	110	55	of	of	ADP
ijtc-870	110	56	tax	tax	PROPN
ijtc-870	110	57	&	&	CCONJ
ijtc-870	110	58	accounting	account	VERB
ijtc-870	110	59	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	110	60	provider	provider	NOUN
ijtc-870	110	61	.	.	PUNCT
ijtc-870	111	1	however	however	ADV
ijtc-870	111	2	,	,	PUNCT
ijtc-870	111	3	this	this	DET
ijtc-870	111	4	deduction	deduction	NOUN
ijtc-870	111	5	only	only	ADV
ijtc-870	111	6	applies	apply	VERB
ijtc-870	111	7	if	if	SCONJ
ijtc-870	111	8	the	the	DET
ijtc-870	111	9	costs	cost	NOUN
ijtc-870	111	10	are	be	AUX
ijtc-870	111	11	expenses	expense	NOUN
ijtc-870	111	12	related	relate	VERB
ijtc-870	111	13	to	to	ADP
ijtc-870	111	14	efforts	effort	NOUN
ijtc-870	111	15	to	to	PART
ijtc-870	111	16	obtain	obtain	VERB
ijtc-870	111	17	,	,	PUNCT
ijtc-870	111	18	collect	collect	VERB
ijtc-870	111	19	and	and	CCONJ
ijtc-870	111	20	maintain	maintain	VERB
ijtc-870	111	21	income	income	NOUN
ijtc-870	111	22	.	.	PUNCT
ijtc-870	112	1	the	the	DET
ijtc-870	112	2	replacement	replacement	NOUN
ijtc-870	112	3	costs	cost	NOUN
ijtc-870	112	4	or	or	CCONJ
ijtc-870	112	5	compensation	compensation	NOUN
ijtc-870	112	6	related	relate	VERB
ijtc-870	112	7	to	to	ADP
ijtc-870	112	8	work	work	NOUN
ijtc-870	112	9	refer	refer	VERB
ijtc-870	112	10	to	to	ADP
ijtc-870	112	11	expenses	expense	NOUN
ijtc-870	112	12	related	relate	VERB
ijtc-870	112	13	to	to	ADP
ijtc-870	112	14	the	the	DET
ijtc-870	112	15	employment	employment	NOUN
ijtc-870	112	16	relationship	relationship	NOUN
ijtc-870	112	17	between	between	ADP
ijtc-870	112	18	employers	employer	NOUN
ijtc-870	112	19	and	and	CCONJ
ijtc-870	112	20	employees	employee	NOUN
ijtc-870	112	21	,	,	PUNCT
ijtc-870	112	22	while	while	SCONJ
ijtc-870	112	23	service	service	NOUN
ijtc-870	112	24	relate	relate	VERB
ijtc-870	112	25	costs	cost	NOUN
ijtc-870	112	26	refer	refer	VERB
ijtc-870	112	27	to	to	ADP
ijtc-870	112	28	costs	cost	NOUN
ijtc-870	112	29	arising	arise	VERB
ijtc-870	112	30	from	from	ADP
ijtc-870	112	31	service	service	NOUN
ijtc-870	112	32	transactions	transaction	NOUN
ijtc-870	112	33	between	between	ADP
ijtc-870	112	34	taxpayers	taxpayer	NOUN
ijtc-870	112	35	(	(	PUNCT
ijtc-870	112	36	lokanan	lokanan	PROPN
ijtc-870	112	37	,	,	PUNCT
ijtc-870	112	38	2023	2023	NUM
ijtc-870	112	39	)	)	PUNCT
ijtc-870	112	40	.	.	PUNCT
ijtc-870	113	1	furthermore	furthermore	ADV
ijtc-870	113	2	,	,	PUNCT
ijtc-870	113	3	expenses	expense	NOUN
ijtc-870	113	4	for	for	ADP
ijtc-870	113	5	replacement	replacement	NOUN
ijtc-870	113	6	costs	cost	NOUN
ijtc-870	113	7	or	or	CCONJ
ijtc-870	113	8	compensation	compensation	NOUN
ijtc-870	113	9	fringe	fringe	NOUN
ijtc-870	113	10	benefits	benefit	NOUN
ijtc-870	113	11	and/or	and/or	CCONJ
ijtc-870	113	12	benefits	benefit	NOUN
ijtc-870	113	13	that	that	PRON
ijtc-870	113	14	have	have	VERB
ijtc-870	113	15	a	a	DET
ijtc-870	113	16	useful	useful	ADJ
ijtc-870	113	17	life	life	NOUN
ijtc-870	113	18	of	of	ADP
ijtc-870	113	19	more	more	ADJ
ijtc-870	113	20	than	than	ADP
ijtc-870	113	21	1	1	NUM
ijtc-870	113	22	year	year	NOUN
ijtc-870	113	23	will	will	AUX
ijtc-870	113	24	be	be	AUX
ijtc-870	113	25	recognized	recognize	VERB
ijtc-870	113	26	through	through	ADP
ijtc-870	113	27	depreciation	depreciation	NOUN
ijtc-870	113	28	or	or	CCONJ
ijtc-870	113	29	amortization	amortization	NOUN
ijtc-870	113	30	in	in	ADP
ijtc-870	113	31	accordance	accordance	NOUN
ijtc-870	113	32	with	with	ADP
ijtc-870	113	33	the	the	DET
ijtc-870	113	34	provisions	provision	NOUN
ijtc-870	113	35	of	of	ADP
ijtc-870	113	36	the	the	DET
ijtc-870	113	37	income	income	NOUN
ijtc-870	113	38	tax	tax	NOUN
ijtc-870	113	39	laws	law	NOUN
ijtc-870	113	40	and	and	CCONJ
ijtc-870	113	41	regulations	regulation	NOUN
ijtc-870	113	42	.	.	PUNCT
ijtc-870	114	1	however	however	ADV
ijtc-870	114	2	,	,	PUNCT
ijtc-870	114	3	if	if	SCONJ
ijtc-870	114	4	the	the	DET
ijtc-870	114	5	expenditure	expenditure	NOUN
ijtc-870	114	6	is	be	AUX
ijtc-870	114	7	short	short	ADJ
ijtc-870	114	8	term	term	NOUN
ijtc-870	114	9	with	with	ADP
ijtc-870	114	10	a	a	DET
ijtc-870	114	11	useful	useful	ADJ
ijtc-870	114	12	life	life	NOUN
ijtc-870	114	13	of	of	ADP
ijtc-870	114	14	less	less	ADJ
ijtc-870	114	15	than	than	ADP
ijtc-870	114	16	1	1	NUM
ijtc-870	114	17	year	year	NOUN
ijtc-870	114	18	,	,	PUNCT
ijtc-870	114	19	then	then	ADV
ijtc-870	114	20	the	the	DET
ijtc-870	114	21	expenditure	expenditure	NOUN
ijtc-870	114	22	will	will	AUX
ijtc-870	114	23	be	be	AUX
ijtc-870	114	24	recognized	recognize	VERB
ijtc-870	114	25	in	in	ADP
ijtc-870	114	26	the	the	DET
ijtc-870	114	27	year	year	NOUN
ijtc-870	114	28	it	it	PRON
ijtc-870	114	29	is	be	AUX
ijtc-870	114	30	incurred	incur	VERB
ijtc-870	114	31	.	.	PUNCT
ijtc-870	115	1	the	the	DET
ijtc-870	115	2	employer	employer	NOUN
ijtc-870	115	3	,	,	PUNCT
ijtc-870	115	4	giver	giver	NOUN
ijtc-870	115	5	of	of	ADP
ijtc-870	115	6	compensation	compensation	NOUN
ijtc-870	115	7	,	,	PUNCT
ijtc-870	115	8	or	or	CCONJ
ijtc-870	115	9	reimbursement	reimbursement	NOUN
ijtc-870	115	10	must	must	AUX
ijtc-870	115	11	report	report	VERB
ijtc-870	115	12	the	the	DET
ijtc-870	115	13	cost	cost	NOUN
ijtc-870	115	14	of	of	ADP
ijtc-870	115	15	reimbursement	reimbursement	NOUN
ijtc-870	115	16	or	or	CCONJ
ijtc-870	115	17	compensation	compensation	NOUN
ijtc-870	115	18	fringe	fringe	NOUN
ijtc-870	115	19	benefits	benefit	NOUN
ijtc-870	115	20	and/or	and/or	CCONJ
ijtc-870	115	21	benefits	benefit	VERB
ijtc-870	115	22	along	along	ADP
ijtc-870	115	23	with	with	ADP
ijtc-870	115	24	information	information	NOUN
ijtc-870	115	25	about	about	ADP
ijtc-870	115	26	employees	employee	NOUN
ijtc-870	115	27	or	or	CCONJ
ijtc-870	115	28	recipients	recipient	NOUN
ijtc-870	115	29	of	of	ADP
ijtc-870	115	30	compensation	compensation	NOUN
ijtc-870	115	31	in	in	ADP
ijtc-870	115	32	the	the	DET
ijtc-870	115	33	annual	annual	ADJ
ijtc-870	115	34	income	income	NOUN
ijtc-870	115	35	tax	tax	NOUN
ijtc-870	115	36	return	return	NOUN
ijtc-870	115	37	.	.	PUNCT
ijtc-870	116	1	we	we	PRON
ijtc-870	116	2	can	can	AUX
ijtc-870	116	3	see	see	VERB
ijtc-870	116	4	on	on	ADP
ijtc-870	116	5	this	this	DET
ijtc-870	116	6	illustration	illustration	NOUN
ijtc-870	116	7	graphics	graphic	NOUN
ijtc-870	116	8	:	:	PUNCT
ijtc-870	116	9	graphic	graphic	ADJ
ijtc-870	116	10	4	4	X
ijtc-870	116	11	.	.	PUNCT
ijtc-870	116	12	fringe	fringe	NOUN
ijtc-870	116	13	benefits	benefit	NOUN
ijtc-870	116	14	concept	concept	NOUN
ijtc-870	116	15	therefore	therefore	ADV
ijtc-870	116	16	,	,	PUNCT
ijtc-870	116	17	it	it	PRON
ijtc-870	116	18	is	be	AUX
ijtc-870	116	19	important	important	ADJ
ijtc-870	116	20	to	to	PART
ijtc-870	116	21	remember	remember	VERB
ijtc-870	116	22	that	that	DET
ijtc-870	116	23	minister	minister	NOUN
ijtc-870	116	24	of	of	ADP
ijtc-870	116	25	finance	finance	NOUN
ijtc-870	116	26	regulation	regulation	NOUN
ijtc-870	116	27	number	number	NOUN
ijtc-870	116	28	66	66	NUM
ijtc-870	116	29	of	of	ADP
ijtc-870	116	30	2023	2023	NUM
ijtc-870	116	31	has	have	VERB
ijtc-870	116	32	a	a	DET
ijtc-870	116	33	significant	significant	ADJ
ijtc-870	116	34	impact	impact	NOUN
ijtc-870	116	35	on	on	ADP
ijtc-870	116	36	the	the	DET
ijtc-870	116	37	calculation	calculation	NOUN
ijtc-870	116	38	of	of	ADP
ijtc-870	116	39	income	income	NOUN
ijtc-870	116	40	tax	tax	NOUN
ijtc-870	116	41	relating	relate	VERB
ijtc-870	116	42	to	to	ADP
ijtc-870	116	43	fringe	fringe	NOUN
ijtc-870	116	44	benefits	benefit	NOUN
ijtc-870	116	45	gifts	gift	NOUN
ijtc-870	116	46	and/or	and/or	CCONJ
ijtc-870	116	47	benefits	benefit	NOUN
ijtc-870	116	48	to	to	ADP
ijtc-870	116	49	employees	employee	NOUN
ijtc-870	116	50	.	.	PUNCT
ijtc-870	117	1	since	since	SCONJ
ijtc-870	117	2	1	1	NUM
ijtc-870	117	3	july	july	PROPN
ijtc-870	117	4	2023	2023	NUM
ijtc-870	117	5	,	,	PUNCT
ijtc-870	117	6	fringe	fringe	NOUN
ijtc-870	117	7	benefits	benefit	NOUN
ijtc-870	117	8	providers	provider	NOUN
ijtc-870	117	9	also	also	ADV
ijtc-870	117	10	have	have	VERB
ijtc-870	117	11	the	the	DET
ijtc-870	117	12	obligation	obligation	NOUN
ijtc-870	117	13	to	to	PART
ijtc-870	117	14	deduct	deduct	VERB
ijtc-870	117	15	income	income	NOUN
ijtc-870	117	16	tax	tax	NOUN
ijtc-870	117	17	on	on	ADP
ijtc-870	117	18	the	the	DET
ijtc-870	117	19	value	value	NOUN
ijtc-870	117	20	of	of	ADP
ijtc-870	117	21	compensation	compensation	NOUN
ijtc-870	117	22	fringe	fringe	NOUN
ijtc-870	117	23	benefits	benefit	NOUN
ijtc-870	117	24	and/or	and/or	CCONJ
ijtc-870	117	25	benefits	benefit	NOUN
ijtc-870	117	26	provided	provide	VERB
ijtc-870	117	27	to	to	ADP
ijtc-870	117	28	employees	employee	NOUN
ijtc-870	117	29	.	.	PUNCT
ijtc-870	118	1	even	even	ADV
ijtc-870	118	2	so	so	ADV
ijtc-870	118	3	,	,	PUNCT
ijtc-870	118	4	there	there	PRON
ijtc-870	118	5	are	be	VERB
ijtc-870	118	6	eleven	eleven	NUM
ijtc-870	118	7	types	type	NOUN
ijtc-870	118	8	of	of	ADP
ijtc-870	118	9	fringe	fringe	NOUN
ijtc-870	118	10	benefits	benefit	NOUN
ijtc-870	118	11	that	that	PRON
ijtc-870	118	12	are	be	AUX
ijtc-870	118	13	not	not	PART
ijtc-870	118	14	counted	count	VERB
ijtc-870	118	15	as	as	ADP
ijtc-870	118	16	income	income	NOUN
ijtc-870	118	17	tax	tax	NOUN
ijtc-870	118	18	objects	object	NOUN
ijtc-870	118	19	,	,	PUNCT
ijtc-870	118	20	such	such	ADJ
ijtc-870	118	21	as	as	ADP
ijtc-870	118	22	providing	provide	VERB
ijtc-870	118	23	food	food	NOUN
ijtc-870	118	24	or	or	CCONJ
ijtc-870	118	25	drink	drink	VERB
ijtc-870	118	26	for	for	ADP
ijtc-870	118	27	all	all	DET
ijtc-870	118	28	employees	employee	NOUN
ijtc-870	118	29	at	at	ADP
ijtc-870	118	30	work	work	NOUN
ijtc-870	118	31	,	,	PUNCT
ijtc-870	118	32	health	health	NOUN
ijtc-870	118	33	facilities	facility	NOUN
ijtc-870	118	34	,	,	PUNCT
ijtc-870	118	35	and	and	CCONJ
ijtc-870	118	36	communal	communal	ADJ
ijtc-870	118	37	housing	housing	NOUN
ijtc-870	118	38	facilities	facility	NOUN
ijtc-870	118	39	.	.	PUNCT
ijtc-870	119	1	even	even	ADV
ijtc-870	119	2	though	though	SCONJ
ijtc-870	119	3	the	the	DET
ijtc-870	119	4	eleven	eleven	NUM
ijtc-870	119	5	types	type	NOUN
ijtc-870	119	6	are	be	AUX
ijtc-870	119	7	not	not	PART
ijtc-870	119	8	counted	count	VERB
ijtc-870	119	9	as	as	ADP
ijtc-870	119	10	income	income	NOUN
ijtc-870	119	11	tax	tax	NOUN
ijtc-870	119	12	objects	object	NOUN
ijtc-870	119	13	,	,	PUNCT
ijtc-870	119	14	the	the	DET
ijtc-870	119	15	costs	cost	NOUN
ijtc-870	119	16	incurred	incur	VERB
ijtc-870	119	17	for	for	ADP
ijtc-870	119	18	fringe	fringe	NOUN
ijtc-870	119	19	benefits	benefit	NOUN
ijtc-870	119	20	gifts	gift	NOUN
ijtc-870	119	21	can	can	AUX
ijtc-870	119	22	not	not	PART
ijtc-870	119	23	be	be	AUX
ijtc-870	119	24	considered	consider	VERB
ijtc-870	119	25	as	as	ADP
ijtc-870	119	26	fiscal	fiscal	ADJ
ijtc-870	119	27	costs	cost	NOUN
ijtc-870	119	28	that	that	PRON
ijtc-870	119	29	can	can	AUX
ijtc-870	119	30	reduce	reduce	VERB
ijtc-870	119	31	taxable	taxable	ADJ
ijtc-870	119	32	income	income	NOUN
ijtc-870	119	33	.	.	PUNCT
ijtc-870	120	1	therefore	therefore	ADV
ijtc-870	120	2	,	,	PUNCT
ijtc-870	120	3	employers	employer	NOUN
ijtc-870	120	4	need	need	VERB
ijtc-870	120	5	to	to	PART
ijtc-870	120	6	deduct	deduct	VERB
ijtc-870	120	7	income	income	NOUN
ijtc-870	120	8	tax	tax	NOUN
ijtc-870	120	9	from	from	ADP
ijtc-870	120	10	employees	employee	NOUN
ijtc-870	120	11	and	and	CCONJ
ijtc-870	120	12	at	at	ADP
ijtc-870	120	13	the	the	DET
ijtc-870	120	14	same	same	ADJ
ijtc-870	120	15	time	time	NOUN
ijtc-870	120	16	recognize	recognize	VERB
ijtc-870	120	17	the	the	DET
ijtc-870	120	18	cost	cost	NOUN
ijtc-870	120	19	of	of	ADP
ijtc-870	120	20	fringe	fringe	NOUN
ijtc-870	120	21	benefits	benefit	NOUN
ijtc-870	120	22	gifts	gift	NOUN
ijtc-870	120	23	and	and	CCONJ
ijtc-870	120	24	benefits	benefit	NOUN
ijtc-870	120	25	as	as	ADP
ijtc-870	120	26	a	a	DET
ijtc-870	120	27	fiscal	fiscal	ADJ
ijtc-870	120	28	cost	cost	NOUN
ijtc-870	120	29	,	,	PUNCT
ijtc-870	120	30	unless	unless	SCONJ
ijtc-870	120	31	otherwise	otherwise	ADV
ijtc-870	120	32	specified	specify	VERB
ijtc-870	120	33	in	in	ADP
ijtc-870	120	34	the	the	DET
ijtc-870	120	35	regulations	regulation	NOUN
ijtc-870	120	36	.	.	PUNCT
ijtc-870	121	1	the	the	DET
ijtc-870	121	2	correct	correct	ADJ
ijtc-870	121	3	classification	classification	NOUN
ijtc-870	121	4	regarding	regard	VERB
ijtc-870	121	5	the	the	DET
ijtc-870	121	6	type	type	NOUN
ijtc-870	121	7	of	of	ADP
ijtc-870	121	8	fringe	fringe	NOUN
ijtc-870	121	9	benefits	benefit	NOUN
ijtc-870	121	10	and	and	CCONJ
ijtc-870	121	11	the	the	DET
ijtc-870	121	12	benefits	benefit	NOUN
ijtc-870	121	13	provided	provide	VERB
ijtc-870	121	14	is	be	AUX
ijtc-870	121	15	very	very	ADV
ijtc-870	121	16	important	important	ADJ
ijtc-870	121	17	,	,	PUNCT
ijtc-870	121	18	considering	consider	VERB
ijtc-870	121	19	that	that	SCONJ
ijtc-870	121	20	an	an	DET
ijtc-870	121	21	error	error	NOUN
ijtc-870	121	22	in	in	ADP
ijtc-870	121	23	this	this	DET
ijtc-870	121	24	classification	classification	NOUN
ijtc-870	121	25	can	can	AUX
ijtc-870	121	26	have	have	VERB
ijtc-870	121	27	an	an	DET
ijtc-870	121	28	impact	impact	NOUN
ijtc-870	121	29	on	on	ADP
ijtc-870	121	30	calculating	calculate	VERB
ijtc-870	121	31	gross	gross	ADJ
ijtc-870	121	32	income	income	NOUN
ijtc-870	121	33	,	,	PUNCT
ijtc-870	121	34	recording	record	VERB
ijtc-870	121	35	fiscal	fiscal	ADJ
ijtc-870	121	36	costs	cost	NOUN
ijtc-870	121	37	,	,	PUNCT
ijtc-870	121	38	and	and	CCONJ
ijtc-870	121	39	the	the	DET
ijtc-870	121	40	amount	amount	NOUN
ijtc-870	121	41	of	of	ADP
ijtc-870	121	42	tax	tax	NOUN
ijtc-870	121	43	that	that	PRON
ijtc-870	121	44	must	must	AUX
ijtc-870	121	45	be	be	AUX
ijtc-870	121	46	paid	pay	VERB
ijtc-870	121	47	and	and	CCONJ
ijtc-870	121	48	reported	report	VERB
ijtc-870	121	49	through	through	ADP
ijtc-870	121	50	the	the	DET
ijtc-870	121	51	income	income	NOUN
ijtc-870	121	52	tax	tax	NOUN
ijtc-870	121	53	return	return	NOUN
ijtc-870	121	54	.	.	PUNCT
ijtc-870	122	1	in	in	ADP
ijtc-870	122	2	this	this	DET
ijtc-870	122	3	context	context	NOUN
ijtc-870	122	4	,	,	PUNCT
ijtc-870	122	5	both	both	DET
ijtc-870	122	6	companies	company	NOUN
ijtc-870	122	7	and	and	CCONJ
ijtc-870	122	8	employees	employee	NOUN
ijtc-870	122	9	need	need	VERB
ijtc-870	122	10	to	to	PART
ijtc-870	122	11	understand	understand	VERB
ijtc-870	122	12	and	and	CCONJ
ijtc-870	122	13	comply	comply	VERB
ijtc-870	122	14	with	with	ADP
ijtc-870	122	15	the	the	DET
ijtc-870	122	16	provisions	provision	NOUN
ijtc-870	122	17	in	in	ADP
ijtc-870	122	18	minister	minister	NOUN
ijtc-870	122	19	of	of	ADP
ijtc-870	122	20	finance	finance	NOUN
ijtc-870	122	21	regulation	regulation	NOUN
ijtc-870	122	22	number	number	NOUN
ijtc-870	122	23	66	66	NUM
ijtc-870	122	24	of	of	ADP
ijtc-870	122	25	2023	2023	NUM
ijtc-870	122	26	so	so	SCONJ
ijtc-870	122	27	that	that	SCONJ
ijtc-870	122	28	the	the	DET
ijtc-870	122	29	process	process	NOUN
ijtc-870	122	30	of	of	ADP
ijtc-870	122	31	calculating	calculate	VERB
ijtc-870	122	32	taxes	taxis	NOUN
ijtc-870	122	33	and	and	CCONJ
ijtc-870	122	34	reporting	report	VERB
ijtc-870	122	35	taxes	taxis	NOUN
ijtc-870	122	36	can	can	AUX
ijtc-870	122	37	be	be	AUX
ijtc-870	122	38	carried	carry	VERB
ijtc-870	122	39	out	out	ADP
ijtc-870	122	40	correctly	correctly	ADV
ijtc-870	122	41	.	.	PUNCT
ijtc-870	123	1	the	the	DET
ijtc-870	123	2	existence	existence	NOUN
ijtc-870	123	3	of	of	ADP
ijtc-870	123	4	this	this	DET
ijtc-870	123	5	regulation	regulation	NOUN
ijtc-870	123	6	also	also	ADV
ijtc-870	123	7	encourages	encourage	VERB
ijtc-870	123	8	transparency	transparency	NOUN
ijtc-870	123	9	and	and	CCONJ
ijtc-870	123	10	accountability	accountability	NOUN
ijtc-870	123	11	in	in	ADP
ijtc-870	123	12	the	the	DET
ijtc-870	123	13	implementation	implementation	NOUN
ijtc-870	123	14	fringe	fringe	NOUN
ijtc-870	123	15	benefits	benefit	NOUN
ijtc-870	123	16	non	non	PRON
ijtc-870	123	17	fringe	fringe	PROPN
ijtc-870	123	18	benefits	benefit	NOUN
ijtc-870	123	19	deductable	deductable	ADJ
ijtc-870	123	20	non	non	ADJ
ijtc-870	123	21	deductable	deductable	ADJ
ijtc-870	123	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	123	23	fringe	fringe	NOUN
ijtc-870	123	24	benefits	benefit	NOUN
ijtc-870	123	25	in	in	ADP
ijtc-870	123	26	tax	tax	NOUN
ijtc-870	123	27	law	law	NOUN
ijtc-870	123	28	:	:	PUNCT
ijtc-870	123	29	matching	match	VERB
ijtc-870	123	30	principle	principle	NOUN
ijtc-870	123	31	and	and	CCONJ
ijtc-870	123	32	tax	tax	NOUN
ijtc-870	123	33	justice	justice	PROPN
ijtc-870	123	34	perspective	perspective	NOUN
ijtc-870	123	35	silalahi	silalahi	NOUN
ijtc-870	123	36	and	and	CCONJ
ijtc-870	123	37	kurnia	kurnia	NOUN
ijtc-870	123	38	693	693	NUM
ijtc-870	123	39	|	|	ADV
ijtc-870	123	40	ilomata	ilomata	ADJ
ijtc-870	123	41	international	international	ADJ
ijtc-870	123	42	journal	journal	NOUN
ijtc-870	123	43	of	of	ADP
ijtc-870	123	44	tax	tax	PROPN
ijtc-870	123	45	&	&	CCONJ
ijtc-870	123	46	accounting	accounting	PROPN
ijtc-870	123	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	123	48	of	of	ADP
ijtc-870	123	49	reimbursement	reimbursement	NOUN
ijtc-870	123	50	or	or	CCONJ
ijtc-870	123	51	compensation	compensation	NOUN
ijtc-870	123	52	fringe	fringe	NOUN
ijtc-870	123	53	benefits	benefit	NOUN
ijtc-870	123	54	,	,	PUNCT
ijtc-870	123	55	so	so	SCONJ
ijtc-870	123	56	that	that	SCONJ
ijtc-870	123	57	the	the	DET
ijtc-870	123	58	tax	tax	NOUN
ijtc-870	123	59	system	system	NOUN
ijtc-870	123	60	can	can	AUX
ijtc-870	123	61	run	run	VERB
ijtc-870	123	62	more	more	ADV
ijtc-870	123	63	efficiently	efficiently	ADV
ijtc-870	123	64	and	and	CCONJ
ijtc-870	123	65	in	in	ADP
ijtc-870	123	66	accordance	accordance	NOUN
ijtc-870	123	67	with	with	ADP
ijtc-870	123	68	applicable	applicable	ADJ
ijtc-870	123	69	law	law	NOUN
ijtc-870	123	70	(	(	PUNCT
ijtc-870	123	71	pu	pu	PROPN
ijtc-870	123	72	&	&	CCONJ
ijtc-870	123	73	syu	syu	PROPN
ijtc-870	123	74	,	,	PUNCT
ijtc-870	123	75	2023	2023	NUM
ijtc-870	123	76	)	)	PUNCT
ijtc-870	123	77	.	.	PUNCT
ijtc-870	124	1	the	the	DET
ijtc-870	124	2	following	follow	VERB
ijtc-870	124	3	is	be	AUX
ijtc-870	124	4	a	a	DET
ijtc-870	124	5	list	list	NOUN
ijtc-870	124	6	of	of	ADP
ijtc-870	124	7	fringe	fringe	NOUN
ijtc-870	124	8	benefits	benefit	NOUN
ijtc-870	124	9	that	that	PRON
ijtc-870	124	10	is	be	AUX
ijtc-870	124	11	exempt	exempt	ADJ
ijtc-870	124	12	from	from	ADP
ijtc-870	124	13	income	income	NOUN
ijtc-870	124	14	tax	tax	NOUN
ijtc-870	124	15	objects	object	NOUN
ijtc-870	124	16	based	base	VERB
ijtc-870	124	17	on	on	ADP
ijtc-870	124	18	minister	minister	PROPN
ijtc-870	124	19	of	of	ADP
ijtc-870	124	20	finance	finance	NOUN
ijtc-870	124	21	regulation	regulation	NOUN
ijtc-870	124	22	number	number	NOUN
ijtc-870	124	23	66	66	NUM
ijtc-870	124	24	of	of	ADP
ijtc-870	124	25	2023	2023	NUM
ijtc-870	124	26	:	:	PUNCT
ijtc-870	124	27	table	table	NOUN
ijtc-870	124	28	3	3	NUM
ijtc-870	124	29	.	.	X
ijtc-870	124	30	list	list	NOUN
ijtc-870	124	31	of	of	ADP
ijtc-870	124	32	fringe	fringe	NOUN
ijtc-870	124	33	benefits	benefit	NOUN
ijtc-870	124	34	based	base	VERB
ijtc-870	124	35	on	on	ADP
ijtc-870	124	36	minister	minister	PROPN
ijtc-870	124	37	of	of	ADP
ijtc-870	124	38	finance	finance	NOUN
ijtc-870	124	39	regulation	regulation	NOUN
ijtc-870	124	40	number	number	NOUN
ijtc-870	124	41	66	66	NUM
ijtc-870	124	42	of	of	ADP
ijtc-870	124	43	2023	2023	NUM
ijtc-870	124	44	no	no	NOUN
ijtc-870	124	45	.	.	PUNCT
ijtc-870	125	1	fringe	fringe	NOUN
ijtc-870	125	2	benefits	benefit	NOUN
ijtc-870	125	3	limitation	limitation	NOUN
ijtc-870	125	4	1	1	NUM
ijtc-870	125	5	a	a	DET
ijtc-870	125	6	gift	gift	NOUN
ijtc-870	125	7	from	from	ADP
ijtc-870	125	8	the	the	DET
ijtc-870	125	9	employer	employer	NOUN
ijtc-870	125	10	in	in	ADP
ijtc-870	125	11	the	the	DET
ijtc-870	125	12	context	context	NOUN
ijtc-870	125	13	of	of	ADP
ijtc-870	125	14	a	a	DET
ijtc-870	125	15	large	large	ADJ
ijtc-870	125	16	religious	religious	ADJ
ijtc-870	125	17	treasure	treasure	NOUN
ijtc-870	125	18	food	food	NOUN
ijtc-870	125	19	/	/	SYM
ijtc-870	125	20	drinks	drink	NOUN
ijtc-870	125	21	for	for	ADP
ijtc-870	125	22	all	all	DET
ijtc-870	125	23	employees	employee	NOUN
ijtc-870	125	24	at	at	ADP
ijtc-870	125	25	work	work	NOUN
ijtc-870	125	26	without	without	ADP
ijtc-870	125	27	any	any	DET
ijtc-870	125	28	value	value	NOUN
ijtc-870	125	29	limit	limit	NOUN
ijtc-870	125	30	2	2	NUM
ijtc-870	125	31	gifts	gift	NOUN
ijtc-870	125	32	from	from	ADP
ijtc-870	125	33	employers	employer	NOUN
ijtc-870	125	34	other	other	ADJ
ijtc-870	125	35	than	than	ADP
ijtc-870	125	36	in	in	ADP
ijtc-870	125	37	the	the	DET
ijtc-870	125	38	context	context	NOUN
ijtc-870	125	39	of	of	ADP
ijtc-870	125	40	religious	religious	ADJ
ijtc-870	125	41	celebrations	celebration	NOUN
ijtc-870	125	42	worth	worth	ADJ
ijtc-870	125	43	not	not	PART
ijtc-870	125	44	more	more	ADJ
ijtc-870	125	45	than	than	SCONJ
ijtc-870	125	46	idr	idr	VERB
ijtc-870	125	47	3,000,000.00	3,000,000.00	NUM
ijtc-870	125	48	per	per	ADP
ijtc-870	125	49	tax	tax	NOUN
ijtc-870	125	50	year	year	NOUN
ijtc-870	125	51	for	for	SCONJ
ijtc-870	125	52	each	each	DET
ijtc-870	125	53	employee	employee	NOUN
ijtc-870	125	54	3	3	NUM
ijtc-870	125	55	equipment	equipment	NOUN
ijtc-870	125	56	and	and	CCONJ
ijtc-870	125	57	work	work	NOUN
ijtc-870	125	58	facilities	facility	NOUN
ijtc-870	125	59	from	from	ADP
ijtc-870	125	60	the	the	DET
ijtc-870	125	61	employer	employer	NOUN
ijtc-870	125	62	supporting	support	VERB
ijtc-870	125	63	employees	employee	NOUN
ijtc-870	125	64	at	at	ADP
ijtc-870	125	65	work	work	NOUN
ijtc-870	125	66	4	4	NUM
ijtc-870	125	67	health	health	NOUN
ijtc-870	125	68	and	and	CCONJ
ijtc-870	125	69	medical	medical	ADJ
ijtc-870	125	70	service	service	NOUN
ijtc-870	125	71	facilities	facility	NOUN
ijtc-870	125	72	from	from	ADP
ijtc-870	125	73	the	the	DET
ijtc-870	125	74	employer	employer	NOUN
ijtc-870	125	75	in	in	ADP
ijtc-870	125	76	the	the	DET
ijtc-870	125	77	context	context	NOUN
ijtc-870	125	78	of	of	ADP
ijtc-870	125	79	handling	handle	VERB
ijtc-870	125	80	work	work	NOUN
ijtc-870	125	81	accidents	accident	NOUN
ijtc-870	125	82	,	,	PUNCT
ijtc-870	125	83	occupational	occupational	ADJ
ijtc-870	125	84	diseases	disease	NOUN
ijtc-870	125	85	,	,	PUNCT
ijtc-870	125	86	etc	etc	X
ijtc-870	125	87	5	5	NUM
ijtc-870	125	88	sports	sport	NOUN
ijtc-870	125	89	facilities	facility	NOUN
ijtc-870	125	90	from	from	ADP
ijtc-870	125	91	the	the	DET
ijtc-870	125	92	employer	employer	NOUN
ijtc-870	125	93	other	other	ADJ
ijtc-870	125	94	than	than	ADP
ijtc-870	125	95	certain	certain	ADJ
ijtc-870	125	96	sports	sport	NOUN
ijtc-870	125	97	facilities	facility	NOUN
ijtc-870	125	98	worth	worth	ADJ
ijtc-870	125	99	not	not	PART
ijtc-870	125	100	more	more	ADJ
ijtc-870	125	101	than	than	SCONJ
ijtc-870	125	102	idr	idr	VERB
ijtc-870	125	103	1,500,000.00	1,500,000.00	NUM
ijtc-870	125	104	per	per	ADP
ijtc-870	125	105	tax	tax	NOUN
ijtc-870	125	106	year	year	NOUN
ijtc-870	125	107	for	for	SCONJ
ijtc-870	125	108	each	each	DET
ijtc-870	125	109	employee	employee	NOUN
ijtc-870	125	110	6	6	NUM
ijtc-870	125	111	communal	communal	ADJ
ijtc-870	125	112	living	live	VERB
ijtc-870	125	113	facilities	facility	NOUN
ijtc-870	125	114	from	from	ADP
ijtc-870	125	115	the	the	DET
ijtc-870	125	116	employer	employer	NOUN
ijtc-870	125	117	utilized	utilize	VERB
ijtc-870	125	118	together	together	ADV
ijtc-870	125	119	7	7	NUM
ijtc-870	125	120	individual	individual	ADJ
ijtc-870	125	121	living	live	VERB
ijtc-870	125	122	facilities	facility	NOUN
ijtc-870	125	123	from	from	ADP
ijtc-870	125	124	the	the	DET
ijtc-870	125	125	employer	employer	NOUN
ijtc-870	125	126	utilization	utilization	NOUN
ijtc-870	125	127	rights	right	NOUN
ijtc-870	125	128	are	be	AUX
ijtc-870	125	129	held	hold	VERB
ijtc-870	125	130	by	by	ADP
ijtc-870	125	131	individuals	individual	NOUN
ijtc-870	125	132	8	8	NUM
ijtc-870	125	133	vehicle	vehicle	NOUN
ijtc-870	125	134	facilities	facility	NOUN
ijtc-870	125	135	from	from	ADP
ijtc-870	125	136	the	the	DET
ijtc-870	125	137	employer	employer	NOUN
ijtc-870	125	138	received	receive	VERB
ijtc-870	125	139	by	by	ADP
ijtc-870	125	140	employee	employee	NOUN
ijtc-870	125	141	9	9	NUM
ijtc-870	125	142	pension	pension	NOUN
ijtc-870	125	143	fund	fund	NOUN
ijtc-870	125	144	contribution	contribution	NOUN
ijtc-870	125	145	facility	facility	NOUN
ijtc-870	125	146	from	from	ADP
ijtc-870	125	147	the	the	DET
ijtc-870	125	148	employer	employer	NOUN
ijtc-870	125	149	borne	bear	VERB
ijtc-870	125	150	by	by	ADP
ijtc-870	125	151	the	the	DET
ijtc-870	125	152	employer	employer	NOUN
ijtc-870	125	153	for	for	ADP
ijtc-870	125	154	employees	employee	NOUN
ijtc-870	125	155	10	10	NUM
ijtc-870	125	156	religious	religious	ADJ
ijtc-870	125	157	facilities	facility	NOUN
ijtc-870	125	158	(	(	PUNCT
ijtc-870	125	159	musala	musala	PROPN
ijtc-870	125	160	,	,	PUNCT
ijtc-870	125	161	mosque	mosque	NOUN
ijtc-870	125	162	,	,	PUNCT
ijtc-870	125	163	chapel	chapel	NOUN
ijtc-870	125	164	,	,	PUNCT
ijtc-870	125	165	temple	temple	PROPN
ijtc-870	125	166	)	)	PUNCT
ijtc-870	125	167	for	for	ADP
ijtc-870	125	168	worship	worship	NOUN
ijtc-870	125	169	activities	activity	NOUN
ijtc-870	125	170	11	11	NUM
ijtc-870	125	171	all	all	DET
ijtc-870	125	172	fringe	fringe	NOUN
ijtc-870	125	173	benefits	benefit	NOUN
ijtc-870	125	174	and/or	and/or	CCONJ
ijtc-870	125	175	benefits	benefit	NOUN
ijtc-870	125	176	are	be	AUX
ijtc-870	125	177	accepted	accept	VERB
ijtc-870	125	178	in	in	ADP
ijtc-870	125	179	2022	2022	NUM
ijtc-870	125	180	all	all	DET
ijtc-870	125	181	types	type	NOUN
ijtc-870	125	182	of	of	ADP
ijtc-870	125	183	fringe	fringe	NOUN
ijtc-870	125	184	benefits	benefit	NOUN
ijtc-870	125	185	and/or	and/or	CCONJ
ijtc-870	125	186	enjoyment	enjoyment	NOUN
ijtc-870	125	187	received	receive	VERB
ijtc-870	125	188	by	by	ADP
ijtc-870	125	189	employees	employee	NOUN
ijtc-870	125	190	or	or	CCONJ
ijtc-870	125	191	service	service	NOUN
ijtc-870	125	192	providers	provider	NOUN
ijtc-870	125	193	3	3	NUM
ijtc-870	125	194	.	.	PUNCT
ijtc-870	126	1	taxation	taxation	NOUN
ijtc-870	126	2	principles	principle	NOUN
ijtc-870	126	3	and	and	CCONJ
ijtc-870	126	4	policies	policy	NOUN
ijtc-870	126	5	in	in	ADP
ijtc-870	126	6	indonesia	indonesia	PROPN
ijtc-870	126	7	,	,	PUNCT
ijtc-870	126	8	tax	tax	NOUN
ijtc-870	126	9	principles	principle	NOUN
ijtc-870	126	10	and	and	CCONJ
ijtc-870	126	11	policies	policy	NOUN
ijtc-870	126	12	have	have	VERB
ijtc-870	126	13	a	a	DET
ijtc-870	126	14	central	central	ADJ
ijtc-870	126	15	role	role	NOUN
ijtc-870	126	16	in	in	ADP
ijtc-870	126	17	supporting	support	VERB
ijtc-870	126	18	the	the	DET
ijtc-870	126	19	collection	collection	NOUN
ijtc-870	126	20	of	of	ADP
ijtc-870	126	21	state	state	NOUN
ijtc-870	126	22	revenues	revenue	NOUN
ijtc-870	126	23	fairly	fairly	ADV
ijtc-870	126	24	and	and	CCONJ
ijtc-870	126	25	efficiently	efficiently	ADV
ijtc-870	126	26	.	.	PUNCT
ijtc-870	127	1	these	these	DET
ijtc-870	127	2	principles	principle	NOUN
ijtc-870	127	3	reflect	reflect	VERB
ijtc-870	127	4	the	the	DET
ijtc-870	127	5	government	government	NOUN
ijtc-870	127	6	's	's	PART
ijtc-870	127	7	goal	goal	NOUN
ijtc-870	127	8	of	of	ADP
ijtc-870	127	9	managing	manage	VERB
ijtc-870	127	10	a	a	DET
ijtc-870	127	11	taxation	taxation	NOUN
ijtc-870	127	12	system	system	NOUN
ijtc-870	127	13	that	that	PRON
ijtc-870	127	14	suits	suit	VERB
ijtc-870	127	15	the	the	DET
ijtc-870	127	16	country	country	NOUN
ijtc-870	127	17	's	's	PART
ijtc-870	127	18	economic	economic	ADJ
ijtc-870	127	19	and	and	CCONJ
ijtc-870	127	20	social	social	ADJ
ijtc-870	127	21	conditions	condition	NOUN
ijtc-870	127	22	.	.	PUNCT
ijtc-870	128	1	some	some	PRON
ijtc-870	128	2	of	of	ADP
ijtc-870	128	3	the	the	DET
ijtc-870	128	4	main	main	ADJ
ijtc-870	128	5	principles	principle	NOUN
ijtc-870	128	6	that	that	PRON
ijtc-870	128	7	form	form	VERB
ijtc-870	128	8	the	the	DET
ijtc-870	128	9	basis	basis	NOUN
ijtc-870	128	10	of	of	ADP
ijtc-870	128	11	taxation	taxation	NOUN
ijtc-870	128	12	in	in	ADP
ijtc-870	128	13	indonesia	indonesia	PROPN
ijtc-870	128	14	include	include	VERB
ijtc-870	128	15	the	the	DET
ijtc-870	128	16	principles	principle	NOUN
ijtc-870	128	17	of	of	ADP
ijtc-870	128	18	fairness	fairness	NOUN
ijtc-870	128	19	,	,	PUNCT
ijtc-870	128	20	simplicity	simplicity	NOUN
ijtc-870	128	21	,	,	PUNCT
ijtc-870	128	22	efficiency	efficiency	NOUN
ijtc-870	128	23	,	,	PUNCT
ijtc-870	128	24	paying	pay	VERB
ijtc-870	128	25	capacity	capacity	NOUN
ijtc-870	128	26	,	,	PUNCT
ijtc-870	128	27	elasticity	elasticity	NOUN
ijtc-870	128	28	and	and	CCONJ
ijtc-870	128	29	incentives	incentive	NOUN
ijtc-870	128	30	.	.	PUNCT
ijtc-870	129	1	the	the	DET
ijtc-870	129	2	principle	principle	NOUN
ijtc-870	129	3	of	of	ADP
ijtc-870	129	4	equity	equity	NOUN
ijtc-870	129	5	demands	demand	NOUN
ijtc-870	129	6	that	that	SCONJ
ijtc-870	129	7	the	the	DET
ijtc-870	129	8	tax	tax	NOUN
ijtc-870	129	9	burden	burden	NOUN
ijtc-870	129	10	be	be	AUX
ijtc-870	129	11	distributed	distribute	VERB
ijtc-870	129	12	fairly	fairly	ADV
ijtc-870	129	13	,	,	PUNCT
ijtc-870	129	14	where	where	SCONJ
ijtc-870	129	15	individuals	individual	NOUN
ijtc-870	129	16	with	with	ADP
ijtc-870	129	17	higher	high	ADJ
ijtc-870	129	18	economic	economic	ADJ
ijtc-870	129	19	ability	ability	NOUN
ijtc-870	129	20	are	be	AUX
ijtc-870	129	21	expected	expect	VERB
ijtc-870	129	22	to	to	PART
ijtc-870	129	23	contribute	contribute	VERB
ijtc-870	129	24	more	more	ADJ
ijtc-870	129	25	.	.	PUNCT
ijtc-870	130	1	in	in	ADP
ijtc-870	130	2	addition	addition	NOUN
ijtc-870	130	3	,	,	PUNCT
ijtc-870	130	4	the	the	DET
ijtc-870	130	5	principle	principle	NOUN
ijtc-870	130	6	of	of	ADP
ijtc-870	130	7	simplicity	simplicity	NOUN
ijtc-870	130	8	encourages	encourage	VERB
ijtc-870	130	9	the	the	DET
ijtc-870	130	10	tax	tax	NOUN
ijtc-870	130	11	system	system	NOUN
ijtc-870	130	12	to	to	PART
ijtc-870	130	13	be	be	AUX
ijtc-870	130	14	easily	easily	ADV
ijtc-870	130	15	understood	understand	VERB
ijtc-870	130	16	by	by	ADP
ijtc-870	130	17	the	the	DET
ijtc-870	130	18	public	public	NOUN
ijtc-870	130	19	,	,	PUNCT
ijtc-870	130	20	avoiding	avoid	VERB
ijtc-870	130	21	complications	complication	NOUN
ijtc-870	130	22	that	that	PRON
ijtc-870	130	23	can	can	AUX
ijtc-870	130	24	make	make	VERB
ijtc-870	130	25	it	it	PRON
ijtc-870	130	26	difficult	difficult	ADJ
ijtc-870	130	27	for	for	SCONJ
ijtc-870	130	28	taxpayers	taxpayer	NOUN
ijtc-870	130	29	to	to	PART
ijtc-870	130	30	report	report	VERB
ijtc-870	130	31	their	their	PRON
ijtc-870	130	32	obligations	obligation	NOUN
ijtc-870	130	33	(	(	PUNCT
ijtc-870	130	34	crocker	crocker	PROPN
ijtc-870	130	35	et	et	PROPN
ijtc-870	130	36	al	al	PROPN
ijtc-870	130	37	.	.	PROPN
ijtc-870	130	38	,	,	PUNCT
ijtc-870	130	39	2022	2022	NUM
ijtc-870	130	40	)	)	PUNCT
ijtc-870	130	41	.	.	PUNCT
ijtc-870	131	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	131	2	fringe	fringe	NOUN
ijtc-870	131	3	benefits	benefit	NOUN
ijtc-870	131	4	in	in	ADP
ijtc-870	131	5	tax	tax	NOUN
ijtc-870	131	6	law	law	NOUN
ijtc-870	131	7	:	:	PUNCT
ijtc-870	131	8	matching	match	VERB
ijtc-870	131	9	principle	principle	NOUN
ijtc-870	131	10	and	and	CCONJ
ijtc-870	131	11	tax	tax	NOUN
ijtc-870	131	12	justice	justice	PROPN
ijtc-870	131	13	perspective	perspective	NOUN
ijtc-870	131	14	silalahi	silalahi	NOUN
ijtc-870	131	15	and	and	CCONJ
ijtc-870	131	16	kurnia	kurnia	NOUN
ijtc-870	132	1	694	694	NUM
ijtc-870	132	2	|	|	ADV
ijtc-870	132	3	ilomata	ilomata	PROPN
ijtc-870	132	4	international	international	ADJ
ijtc-870	132	5	journal	journal	NOUN
ijtc-870	132	6	of	of	ADP
ijtc-870	132	7	tax	tax	PROPN
ijtc-870	132	8	&	&	CCONJ
ijtc-870	132	9	accounting	accounting	PROPN
ijtc-870	132	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	132	11	efficiency	efficiency	NOUN
ijtc-870	132	12	is	be	AUX
ijtc-870	132	13	one	one	NUM
ijtc-870	132	14	of	of	ADP
ijtc-870	132	15	the	the	DET
ijtc-870	132	16	main	main	ADJ
ijtc-870	132	17	foundations	foundation	NOUN
ijtc-870	132	18	in	in	ADP
ijtc-870	132	19	designing	design	VERB
ijtc-870	132	20	an	an	DET
ijtc-870	132	21	optimal	optimal	ADJ
ijtc-870	132	22	tax	tax	NOUN
ijtc-870	132	23	system	system	NOUN
ijtc-870	132	24	.	.	PUNCT
ijtc-870	133	1	this	this	DET
ijtc-870	133	2	system	system	NOUN
ijtc-870	133	3	should	should	AUX
ijtc-870	133	4	be	be	AUX
ijtc-870	133	5	able	able	ADJ
ijtc-870	133	6	to	to	PART
ijtc-870	133	7	collect	collect	VERB
ijtc-870	133	8	and	and	CCONJ
ijtc-870	133	9	manage	manage	VERB
ijtc-870	133	10	tax	tax	NOUN
ijtc-870	133	11	revenues	revenue	NOUN
ijtc-870	133	12	efficiently	efficiently	ADV
ijtc-870	133	13	,	,	PUNCT
ijtc-870	133	14	avoiding	avoid	VERB
ijtc-870	133	15	wastage	wastage	NOUN
ijtc-870	133	16	of	of	ADP
ijtc-870	133	17	resources	resource	NOUN
ijtc-870	133	18	and	and	CCONJ
ijtc-870	133	19	excessive	excessive	ADJ
ijtc-870	133	20	bureaucracy	bureaucracy	NOUN
ijtc-870	133	21	(	(	PUNCT
ijtc-870	133	22	zhao	zhao	NOUN
ijtc-870	133	23	,	,	PUNCT
ijtc-870	133	24	2020	2020	NUM
ijtc-870	133	25	)	)	PUNCT
ijtc-870	133	26	.	.	PUNCT
ijtc-870	134	1	the	the	DET
ijtc-870	134	2	principle	principle	NOUN
ijtc-870	134	3	of	of	ADP
ijtc-870	134	4	paying	pay	VERB
ijtc-870	134	5	capacity	capacity	NOUN
ijtc-870	134	6	refers	refer	VERB
ijtc-870	134	7	to	to	ADP
ijtc-870	134	8	the	the	DET
ijtc-870	134	9	consideration	consideration	NOUN
ijtc-870	134	10	of	of	ADP
ijtc-870	134	11	an	an	DET
ijtc-870	134	12	individual	individual	NOUN
ijtc-870	134	13	's	's	PART
ijtc-870	134	14	economic	economic	ADJ
ijtc-870	134	15	ability	ability	NOUN
ijtc-870	134	16	to	to	PART
ijtc-870	134	17	pay	pay	VERB
ijtc-870	134	18	taxes	taxis	NOUN
ijtc-870	134	19	,	,	PUNCT
ijtc-870	134	20	so	so	SCONJ
ijtc-870	134	21	that	that	SCONJ
ijtc-870	134	22	individuals	individual	NOUN
ijtc-870	134	23	with	with	ADP
ijtc-870	134	24	higher	high	ADJ
ijtc-870	134	25	incomes	income	NOUN
ijtc-870	134	26	make	make	VERB
ijtc-870	134	27	a	a	DET
ijtc-870	134	28	greater	great	ADJ
ijtc-870	134	29	contribution	contribution	NOUN
ijtc-870	134	30	.	.	PUNCT
ijtc-870	135	1	the	the	DET
ijtc-870	135	2	principle	principle	NOUN
ijtc-870	135	3	of	of	ADP
ijtc-870	135	4	elasticity	elasticity	NOUN
ijtc-870	135	5	allows	allow	VERB
ijtc-870	135	6	the	the	DET
ijtc-870	135	7	government	government	NOUN
ijtc-870	135	8	to	to	PART
ijtc-870	135	9	adjust	adjust	VERB
ijtc-870	135	10	tax	tax	NOUN
ijtc-870	135	11	policies	policy	NOUN
ijtc-870	135	12	according	accord	VERB
ijtc-870	135	13	to	to	ADP
ijtc-870	135	14	economic	economic	ADJ
ijtc-870	135	15	and	and	CCONJ
ijtc-870	135	16	social	social	ADJ
ijtc-870	135	17	changes	change	NOUN
ijtc-870	135	18	that	that	PRON
ijtc-870	135	19	occur	occur	VERB
ijtc-870	135	20	.	.	PUNCT
ijtc-870	136	1	tax	tax	NOUN
ijtc-870	136	2	incentive	incentive	NOUN
ijtc-870	136	3	policies	policy	NOUN
ijtc-870	136	4	are	be	AUX
ijtc-870	136	5	used	use	VERB
ijtc-870	136	6	to	to	PART
ijtc-870	136	7	encourage	encourage	VERB
ijtc-870	136	8	investment	investment	NOUN
ijtc-870	136	9	and	and	CCONJ
ijtc-870	136	10	economic	economic	ADJ
ijtc-870	136	11	growth	growth	NOUN
ijtc-870	136	12	by	by	ADP
ijtc-870	136	13	providing	provide	VERB
ijtc-870	136	14	tax	tax	NOUN
ijtc-870	136	15	facilities	facility	NOUN
ijtc-870	136	16	to	to	ADP
ijtc-870	136	17	certain	certain	ADJ
ijtc-870	136	18	sectors	sector	NOUN
ijtc-870	136	19	(	(	PUNCT
ijtc-870	136	20	downs	down	NOUN
ijtc-870	136	21	&	&	CCONJ
ijtc-870	136	22	stetson	stetson	NOUN
ijtc-870	136	23	,	,	PUNCT
ijtc-870	136	24	2014a	2014a	NUM
ijtc-870	136	25	)	)	PUNCT
ijtc-870	136	26	.	.	PUNCT
ijtc-870	137	1	the	the	DET
ijtc-870	137	2	indonesian	indonesian	ADJ
ijtc-870	137	3	government	government	NOUN
ijtc-870	137	4	is	be	AUX
ijtc-870	137	5	also	also	ADV
ijtc-870	137	6	committed	commit	VERB
ijtc-870	137	7	to	to	ADP
ijtc-870	137	8	tackling	tackle	VERB
ijtc-870	137	9	unlawful	unlawful	ADJ
ijtc-870	137	10	tax	tax	NOUN
ijtc-870	137	11	evasion	evasion	NOUN
ijtc-870	137	12	by	by	ADP
ijtc-870	137	13	implementing	implement	VERB
ijtc-870	137	14	laws	law	NOUN
ijtc-870	137	15	and	and	CCONJ
ijtc-870	137	16	regulations	regulation	NOUN
ijtc-870	137	17	that	that	PRON
ijtc-870	137	18	protect	protect	VERB
ijtc-870	137	19	the	the	DET
ijtc-870	137	20	integrity	integrity	NOUN
ijtc-870	137	21	of	of	ADP
ijtc-870	137	22	the	the	DET
ijtc-870	137	23	tax	tax	NOUN
ijtc-870	137	24	system	system	NOUN
ijtc-870	137	25	.	.	PUNCT
ijtc-870	138	1	transparency	transparency	NOUN
ijtc-870	138	2	in	in	ADP
ijtc-870	138	3	the	the	DET
ijtc-870	138	4	collection	collection	NOUN
ijtc-870	138	5	and	and	CCONJ
ijtc-870	138	6	management	management	NOUN
ijtc-870	138	7	of	of	ADP
ijtc-870	138	8	tax	tax	NOUN
ijtc-870	138	9	revenues	revenue	NOUN
ijtc-870	138	10	is	be	AUX
ijtc-870	138	11	also	also	ADV
ijtc-870	138	12	an	an	DET
ijtc-870	138	13	important	important	ADJ
ijtc-870	138	14	focus	focus	NOUN
ijtc-870	138	15	,	,	PUNCT
ijtc-870	138	16	accompanied	accompany	VERB
ijtc-870	138	17	by	by	ADP
ijtc-870	138	18	strong	strong	ADJ
ijtc-870	138	19	law	law	NOUN
ijtc-870	138	20	enforcement	enforcement	NOUN
ijtc-870	138	21	against	against	ADP
ijtc-870	138	22	tax	tax	NOUN
ijtc-870	138	23	violations	violation	NOUN
ijtc-870	138	24	(	(	PUNCT
ijtc-870	138	25	avram	avram	PROPN
ijtc-870	138	26	&	&	CCONJ
ijtc-870	138	27	popova	popova	PROPN
ijtc-870	138	28	,	,	PUNCT
ijtc-870	138	29	2022	2022	NUM
ijtc-870	138	30	)	)	PUNCT
ijtc-870	138	31	.	.	PUNCT
ijtc-870	139	1	4	4	X
ijtc-870	139	2	.	.	X
ijtc-870	139	3	matching	match	VERB
ijtc-870	139	4	principle	principle	NOUN
ijtc-870	139	5	in	in	ADP
ijtc-870	139	6	taxation	taxation	NOUN
ijtc-870	139	7	the	the	DET
ijtc-870	139	8	matching	matching	NOUN
ijtc-870	139	9	principle	principle	NOUN
ijtc-870	139	10	is	be	AUX
ijtc-870	139	11	one	one	NUM
ijtc-870	139	12	of	of	ADP
ijtc-870	139	13	the	the	DET
ijtc-870	139	14	basic	basic	ADJ
ijtc-870	139	15	principles	principle	NOUN
ijtc-870	139	16	in	in	ADP
ijtc-870	139	17	the	the	DET
ijtc-870	139	18	tax	tax	NOUN
ijtc-870	139	19	regulation	regulation	NOUN
ijtc-870	139	20	framework	framework	NOUN
ijtc-870	139	21	which	which	PRON
ijtc-870	139	22	has	have	VERB
ijtc-870	139	23	an	an	DET
ijtc-870	139	24	important	important	ADJ
ijtc-870	139	25	role	role	NOUN
ijtc-870	139	26	in	in	ADP
ijtc-870	139	27	determining	determine	VERB
ijtc-870	139	28	cost	cost	NOUN
ijtc-870	139	29	deductibility	deductibility	NOUN
ijtc-870	139	30	.	.	PUNCT
ijtc-870	140	1	this	this	DET
ijtc-870	140	2	principle	principle	ADJ
ijtc-870	140	3	bases	base	VERB
ijtc-870	140	4	itself	itself	PRON
ijtc-870	140	5	on	on	ADP
ijtc-870	140	6	the	the	DET
ijtc-870	140	7	substance	substance	NOUN
ijtc-870	140	8	of	of	ADP
ijtc-870	140	9	the	the	DET
ijtc-870	140	10	transaction	transaction	NOUN
ijtc-870	140	11	and	and	CCONJ
ijtc-870	140	12	relates	relate	VERB
ijtc-870	140	13	it	it	PRON
ijtc-870	140	14	to	to	ADP
ijtc-870	140	15	the	the	DET
ijtc-870	140	16	consequences	consequence	NOUN
ijtc-870	140	17	arising	arise	VERB
ijtc-870	140	18	from	from	ADP
ijtc-870	140	19	the	the	DET
ijtc-870	140	20	transaction	transaction	NOUN
ijtc-870	140	21	(	(	PUNCT
ijtc-870	140	22	hsu	hsu	PROPN
ijtc-870	140	23	&	&	CCONJ
ijtc-870	140	24	liu	liu	PROPN
ijtc-870	140	25	,	,	PUNCT
ijtc-870	140	26	2023a	2023a	NUM
ijtc-870	140	27	)	)	PUNCT
ijtc-870	140	28	.	.	PUNCT
ijtc-870	141	1	the	the	DET
ijtc-870	141	2	implementation	implementation	NOUN
ijtc-870	141	3	of	of	ADP
ijtc-870	141	4	this	this	DET
ijtc-870	141	5	principle	principle	NOUN
ijtc-870	141	6	is	be	AUX
ijtc-870	141	7	reflected	reflect	VERB
ijtc-870	141	8	in	in	ADP
ijtc-870	141	9	the	the	DET
ijtc-870	141	10	indonesian	indonesian	ADJ
ijtc-870	141	11	income	income	NOUN
ijtc-870	141	12	tax	tax	NOUN
ijtc-870	141	13	law	law	NOUN
ijtc-870	141	14	,	,	PUNCT
ijtc-870	141	15	which	which	PRON
ijtc-870	141	16	regulates	regulate	VERB
ijtc-870	141	17	taxable	taxable	ADJ
ijtc-870	141	18	income	income	NOUN
ijtc-870	141	19	,	,	PUNCT
ijtc-870	141	20	deductible	deductible	ADJ
ijtc-870	141	21	expense	expense	NOUN
ijtc-870	141	22	and	and	CCONJ
ijtc-870	141	23	non	non	ADJ
ijtc-870	141	24	-	-	ADJ
ijtc-870	141	25	deductible	deductible	ADJ
ijtc-870	141	26	expense	expense	NOUN
ijtc-870	141	27	in	in	ADP
ijtc-870	141	28	articles	article	NOUN
ijtc-870	141	29	such	such	ADJ
ijtc-870	141	30	as	as	ADP
ijtc-870	141	31	4	4	NUM
ijtc-870	141	32	,	,	PUNCT
ijtc-870	141	33	6	6	NUM
ijtc-870	141	34	and	and	CCONJ
ijtc-870	141	35	9	9	NUM
ijtc-870	141	36	.	.	PUNCT
ijtc-870	142	1	however	however	ADV
ijtc-870	142	2	,	,	PUNCT
ijtc-870	142	3	before	before	SCONJ
ijtc-870	142	4	the	the	DET
ijtc-870	142	5	law	law	NOUN
ijtc-870	142	6	on	on	ADP
ijtc-870	142	7	harmonization	harmonization	NOUN
ijtc-870	142	8	of	of	ADP
ijtc-870	142	9	tax	tax	NOUN
ijtc-870	142	10	regulations	regulation	NOUN
ijtc-870	142	11	(	(	PUNCT
ijtc-870	142	12	hpp	hpp	PROPN
ijtc-870	142	13	law	law	PROPN
ijtc-870	142	14	)	)	PUNCT
ijtc-870	142	15	came	come	VERB
ijtc-870	142	16	into	into	ADP
ijtc-870	142	17	effect	effect	NOUN
ijtc-870	142	18	,	,	PUNCT
ijtc-870	142	19	the	the	DET
ijtc-870	142	20	application	application	NOUN
ijtc-870	142	21	of	of	ADP
ijtc-870	142	22	the	the	DET
ijtc-870	142	23	matching	matching	NOUN
ijtc-870	142	24	principle	principle	NOUN
ijtc-870	142	25	in	in	ADP
ijtc-870	142	26	income	income	NOUN
ijtc-870	142	27	tax	tax	NOUN
ijtc-870	142	28	is	be	AUX
ijtc-870	142	29	not	not	PART
ijtc-870	142	30	absolute	absolute	ADJ
ijtc-870	142	31	and	and	CCONJ
ijtc-870	142	32	there	there	PRON
ijtc-870	142	33	are	be	VERB
ijtc-870	142	34	deviations	deviation	NOUN
ijtc-870	142	35	from	from	ADP
ijtc-870	142	36	the	the	DET
ijtc-870	142	37	application	application	NOUN
ijtc-870	142	38	of	of	ADP
ijtc-870	142	39	regulations	regulation	NOUN
ijtc-870	142	40	,	,	PUNCT
ijtc-870	142	41	such	such	ADJ
ijtc-870	142	42	as	as	ADP
ijtc-870	142	43	in	in	ADP
ijtc-870	142	44	the	the	DET
ijtc-870	142	45	fringe	fringe	NOUN
ijtc-870	142	46	benefits	benefit	NOUN
ijtc-870	142	47	aspects	aspect	NOUN
ijtc-870	142	48	.	.	PUNCT
ijtc-870	143	1	prior	prior	ADV
ijtc-870	143	2	to	to	ADP
ijtc-870	143	3	the	the	DET
ijtc-870	143	4	hpp	hpp	PROPN
ijtc-870	143	5	law	law	NOUN
ijtc-870	143	6	,	,	PUNCT
ijtc-870	143	7	the	the	DET
ijtc-870	143	8	application	application	NOUN
ijtc-870	143	9	of	of	ADP
ijtc-870	143	10	matching	match	VERB
ijtc-870	143	11	in	in	ADP
ijtc-870	143	12	the	the	DET
ijtc-870	143	13	income	income	NOUN
ijtc-870	143	14	tax	tax	NOUN
ijtc-870	143	15	law	law	NOUN
ijtc-870	143	16	was	be	AUX
ijtc-870	143	17	not	not	PART
ijtc-870	143	18	always	always	ADV
ijtc-870	143	19	consistent	consistent	ADJ
ijtc-870	143	20	with	with	ADP
ijtc-870	143	21	principles	principle	NOUN
ijtc-870	143	22	in	in	ADP
ijtc-870	143	23	several	several	ADJ
ijtc-870	143	24	cases	case	NOUN
ijtc-870	143	25	,	,	PUNCT
ijtc-870	143	26	especially	especially	ADV
ijtc-870	143	27	with	with	ADP
ijtc-870	143	28	regard	regard	NOUN
ijtc-870	143	29	to	to	ADP
ijtc-870	143	30	fringe	fringe	NOUN
ijtc-870	143	31	benefits	benefit	NOUN
ijtc-870	143	32	.	.	PUNCT
ijtc-870	144	1	article	article	NOUN
ijtc-870	144	2	4	4	NUM
ijtc-870	144	3	paragraph	paragraph	NOUN
ijtc-870	144	4	(	(	PUNCT
ijtc-870	144	5	3	3	NUM
ijtc-870	144	6	)	)	PUNCT
ijtc-870	144	7	of	of	ADP
ijtc-870	144	8	the	the	DET
ijtc-870	144	9	income	income	NOUN
ijtc-870	144	10	tax	tax	NOUN
ijtc-870	144	11	law	law	NOUN
ijtc-870	144	12	previously	previously	ADV
ijtc-870	144	13	stated	state	VERB
ijtc-870	144	14	that	that	SCONJ
ijtc-870	144	15	giving	give	VERB
ijtc-870	144	16	fringe	fringe	NOUN
ijtc-870	144	17	benefits	benefit	NOUN
ijtc-870	144	18	to	to	ADP
ijtc-870	144	19	employees	employee	NOUN
ijtc-870	144	20	is	be	AUX
ijtc-870	144	21	not	not	PART
ijtc-870	144	22	a	a	DET
ijtc-870	144	23	tax	tax	NOUN
ijtc-870	144	24	object	object	NOUN
ijtc-870	144	25	,	,	PUNCT
ijtc-870	144	26	and	and	CCONJ
ijtc-870	144	27	article	article	NOUN
ijtc-870	144	28	9	9	NUM
ijtc-870	144	29	paragraph	paragraph	NOUN
ijtc-870	144	30	(	(	PUNCT
ijtc-870	144	31	1	1	NUM
ijtc-870	144	32	)	)	PUNCT
ijtc-870	144	33	letter	letter	NOUN
ijtc-870	144	34	e	e	PROPN
ijtc-870	144	35	indicates	indicate	VERB
ijtc-870	144	36	that	that	SCONJ
ijtc-870	144	37	expenses	expense	NOUN
ijtc-870	144	38	for	for	ADP
ijtc-870	144	39	fringe	fringe	NOUN
ijtc-870	144	40	benefits	benefit	NOUN
ijtc-870	144	41	can	can	AUX
ijtc-870	144	42	not	not	PART
ijtc-870	144	43	be	be	AUX
ijtc-870	144	44	recognized	recognize	VERB
ijtc-870	144	45	as	as	ADP
ijtc-870	144	46	a	a	DET
ijtc-870	144	47	deduction	deduction	NOUN
ijtc-870	144	48	from	from	ADP
ijtc-870	144	49	gross	gross	ADJ
ijtc-870	144	50	income	income	NOUN
ijtc-870	144	51	.	.	PUNCT
ijtc-870	145	1	however	however	ADV
ijtc-870	145	2	,	,	PUNCT
ijtc-870	145	3	article	article	NOUN
ijtc-870	145	4	4	4	NUM
ijtc-870	145	5	paragraph	paragraph	NOUN
ijtc-870	145	6	(	(	PUNCT
ijtc-870	145	7	3	3	NUM
ijtc-870	145	8	)	)	PUNCT
ijtc-870	145	9	also	also	ADV
ijtc-870	145	10	stipulates	stipulate	VERB
ijtc-870	145	11	that	that	SCONJ
ijtc-870	145	12	certain	certain	ADJ
ijtc-870	145	13	fringe	fringe	NOUN
ijtc-870	145	14	benefits	benefit	NOUN
ijtc-870	145	15	may	may	AUX
ijtc-870	145	16	be	be	AUX
ijtc-870	145	17	subject	subject	ADJ
ijtc-870	145	18	to	to	ADP
ijtc-870	145	19	income	income	NOUN
ijtc-870	145	20	tax	tax	NOUN
ijtc-870	145	21	.	.	PUNCT
ijtc-870	146	1	the	the	DET
ijtc-870	146	2	hpp	hpp	PROPN
ijtc-870	146	3	law	law	PROPN
ijtc-870	146	4	,	,	PUNCT
ijtc-870	146	5	which	which	PRON
ijtc-870	146	6	revokes	revoke	VERB
ijtc-870	146	7	several	several	ADJ
ijtc-870	146	8	previous	previous	ADJ
ijtc-870	146	9	provisions	provision	NOUN
ijtc-870	146	10	,	,	PUNCT
ijtc-870	146	11	stipulates	stipulate	VERB
ijtc-870	146	12	that	that	SCONJ
ijtc-870	146	13	fringe	fringe	NOUN
ijtc-870	146	14	benefits	benefit	NOUN
ijtc-870	146	15	are	be	AUX
ijtc-870	146	16	an	an	DET
ijtc-870	146	17	object	object	NOUN
ijtc-870	146	18	of	of	ADP
ijtc-870	146	19	income	income	NOUN
ijtc-870	146	20	tax	tax	NOUN
ijtc-870	146	21	and	and	CCONJ
ijtc-870	146	22	in	in	ADP
ijtc-870	146	23	article	article	NOUN
ijtc-870	146	24	6	6	NUM
ijtc-870	146	25	paragraph	paragraph	NOUN
ijtc-870	146	26	(	(	PUNCT
ijtc-870	146	27	1	1	NUM
ijtc-870	146	28	)	)	PUNCT
ijtc-870	146	29	letter	letter	NOUN
ijtc-870	146	30	n	n	PROPN
ijtc-870	146	31	it	it	PRON
ijtc-870	146	32	stipulates	stipulate	VERB
ijtc-870	146	33	that	that	SCONJ
ijtc-870	146	34	reimbursement	reimbursement	NOUN
ijtc-870	146	35	costs	cost	NOUN
ijtc-870	146	36	or	or	CCONJ
ijtc-870	146	37	rewards	reward	VERB
ijtc-870	146	38	fringe	fringe	NOUN
ijtc-870	146	39	benefits	benefit	NOUN
ijtc-870	146	40	are	be	AUX
ijtc-870	146	41	a	a	DET
ijtc-870	146	42	deduction	deduction	NOUN
ijtc-870	146	43	from	from	ADP
ijtc-870	146	44	gross	gross	ADJ
ijtc-870	146	45	income	income	NOUN
ijtc-870	146	46	.	.	PUNCT
ijtc-870	147	1	although	although	SCONJ
ijtc-870	147	2	these	these	DET
ijtc-870	147	3	changes	change	NOUN
ijtc-870	147	4	indicate	indicate	VERB
ijtc-870	147	5	better	well	ADJ
ijtc-870	147	6	consistency	consistency	NOUN
ijtc-870	147	7	in	in	ADP
ijtc-870	147	8	the	the	DET
ijtc-870	147	9	application	application	NOUN
ijtc-870	147	10	of	of	ADP
ijtc-870	147	11	the	the	DET
ijtc-870	147	12	matching	matching	NOUN
ijtc-870	147	13	principle	principle	NOUN
ijtc-870	147	14	,	,	PUNCT
ijtc-870	147	15	there	there	PRON
ijtc-870	147	16	are	be	VERB
ijtc-870	147	17	exceptions	exception	NOUN
ijtc-870	147	18	for	for	ADP
ijtc-870	147	19	certain	certain	ADJ
ijtc-870	147	20	types	type	NOUN
ijtc-870	147	21	of	of	ADP
ijtc-870	147	22	fringe	fringe	NOUN
ijtc-870	147	23	benefits	benefit	NOUN
ijtc-870	147	24	that	that	PRON
ijtc-870	147	25	are	be	AUX
ijtc-870	147	26	not	not	PART
ijtc-870	147	27	subject	subject	ADJ
ijtc-870	147	28	to	to	ADP
ijtc-870	147	29	tax	tax	NOUN
ijtc-870	147	30	.	.	PUNCT
ijtc-870	148	1	for	for	ADP
ijtc-870	148	2	example	example	NOUN
ijtc-870	148	3	,	,	PUNCT
ijtc-870	148	4	the	the	DET
ijtc-870	148	5	provision	provision	NOUN
ijtc-870	148	6	of	of	ADP
ijtc-870	148	7	food	food	NOUN
ijtc-870	148	8	or	or	CCONJ
ijtc-870	148	9	drinks	drink	NOUN
ijtc-870	148	10	for	for	ADP
ijtc-870	148	11	all	all	DET
ijtc-870	148	12	employees	employee	NOUN
ijtc-870	148	13	at	at	ADP
ijtc-870	148	14	work	work	NOUN
ijtc-870	148	15	or	or	CCONJ
ijtc-870	148	16	fringe	fringe	NOUN
ijtc-870	148	17	benefits	benefit	NOUN
ijtc-870	148	18	in	in	ADP
ijtc-870	148	19	the	the	DET
ijtc-870	148	20	context	context	NOUN
ijtc-870	148	21	of	of	ADP
ijtc-870	148	22	carrying	carry	VERB
ijtc-870	148	23	out	out	ADP
ijtc-870	148	24	work	work	NOUN
ijtc-870	148	25	.	.	PUNCT
ijtc-870	149	1	these	these	DET
ijtc-870	149	2	exemptions	exemption	NOUN
ijtc-870	149	3	present	present	ADJ
ijtc-870	149	4	variations	variation	NOUN
ijtc-870	149	5	in	in	ADP
ijtc-870	149	6	fringe	fringe	NOUN
ijtc-870	149	7	benefits	benefit	NOUN
ijtc-870	149	8	fiscal	fiscal	ADJ
ijtc-870	149	9	treatment	treatment	NOUN
ijtc-870	149	10	.	.	PUNCT
ijtc-870	150	1	although	although	SCONJ
ijtc-870	150	2	this	this	DET
ijtc-870	150	3	inconsistency	inconsistency	NOUN
ijtc-870	150	4	can	can	AUX
ijtc-870	150	5	be	be	AUX
ijtc-870	150	6	seen	see	VERB
ijtc-870	150	7	as	as	ADP
ijtc-870	150	8	a	a	DET
ijtc-870	150	9	form	form	NOUN
ijtc-870	150	10	of	of	ADP
ijtc-870	150	11	deviation	deviation	NOUN
ijtc-870	150	12	from	from	ADP
ijtc-870	150	13	the	the	DET
ijtc-870	150	14	matching	matching	NOUN
ijtc-870	150	15	principle	principle	NOUN
ijtc-870	150	16	,	,	PUNCT
ijtc-870	150	17	it	it	PRON
ijtc-870	150	18	is	be	AUX
ijtc-870	150	19	largely	largely	ADV
ijtc-870	150	20	recognized	recognize	VERB
ijtc-870	150	21	as	as	ADP
ijtc-870	150	22	a	a	DET
ijtc-870	150	23	rational	rational	ADJ
ijtc-870	150	24	measure	measure	NOUN
ijtc-870	150	25	to	to	PART
ijtc-870	150	26	achieve	achieve	VERB
ijtc-870	150	27	a	a	DET
ijtc-870	150	28	more	more	ADV
ijtc-870	150	29	just	just	ADJ
ijtc-870	150	30	and	and	CCONJ
ijtc-870	150	31	efficient	efficient	ADJ
ijtc-870	150	32	taxation	taxation	NOUN
ijtc-870	150	33	goal	goal	NOUN
ijtc-870	150	34	.	.	PUNCT
ijtc-870	151	1	the	the	DET
ijtc-870	151	2	hpp	hpp	PROPN
ijtc-870	151	3	law	law	PROPN
ijtc-870	151	4	reflects	reflect	VERB
ijtc-870	151	5	efforts	effort	NOUN
ijtc-870	151	6	to	to	PART
ijtc-870	151	7	adjust	adjust	VERB
ijtc-870	151	8	regulations	regulation	NOUN
ijtc-870	151	9	related	relate	VERB
ijtc-870	151	10	to	to	AUX
ijtc-870	151	11	fringe	fringe	VERB
ijtc-870	151	12	benefits	benefit	NOUN
ijtc-870	151	13	with	with	ADP
ijtc-870	151	14	the	the	DET
ijtc-870	151	15	matching	matching	NOUN
ijtc-870	151	16	principle	principle	NOUN
ijtc-870	151	17	.	.	PUNCT
ijtc-870	152	1	the	the	DET
ijtc-870	152	2	classification	classification	NOUN
ijtc-870	152	3	of	of	ADP
ijtc-870	152	4	fringe	fringe	NOUN
ijtc-870	152	5	benefits	benefit	NOUN
ijtc-870	152	6	as	as	ADP
ijtc-870	152	7	an	an	DET
ijtc-870	152	8	object	object	NOUN
ijtc-870	152	9	of	of	ADP
ijtc-870	152	10	income	income	NOUN
ijtc-870	152	11	tax	tax	NOUN
ijtc-870	152	12	and	and	CCONJ
ijtc-870	152	13	the	the	DET
ijtc-870	152	14	arrangement	arrangement	NOUN
ijtc-870	152	15	of	of	ADP
ijtc-870	152	16	its	its	PRON
ijtc-870	152	17	fiscal	fiscal	ADJ
ijtc-870	152	18	costs	cost	NOUN
ijtc-870	152	19	in	in	ADP
ijtc-870	152	20	the	the	DET
ijtc-870	152	21	relevant	relevant	ADJ
ijtc-870	152	22	articles	article	NOUN
ijtc-870	152	23	provide	provide	VERB
ijtc-870	152	24	clarity	clarity	NOUN
ijtc-870	152	25	and	and	CCONJ
ijtc-870	152	26	consistency	consistency	NOUN
ijtc-870	152	27	in	in	ADP
ijtc-870	152	28	the	the	DET
ijtc-870	152	29	application	application	NOUN
ijtc-870	152	30	of	of	ADP
ijtc-870	152	31	this	this	DET
ijtc-870	152	32	principle	principle	NOUN
ijtc-870	152	33	.	.	PUNCT
ijtc-870	153	1	although	although	SCONJ
ijtc-870	153	2	there	there	PRON
ijtc-870	153	3	are	be	VERB
ijtc-870	153	4	certain	certain	ADJ
ijtc-870	153	5	exceptions	exception	NOUN
ijtc-870	153	6	,	,	PUNCT
ijtc-870	153	7	this	this	DET
ijtc-870	153	8	regulation	regulation	NOUN
ijtc-870	153	9	is	be	AUX
ijtc-870	153	10	more	more	ADV
ijtc-870	153	11	based	base	VERB
ijtc-870	153	12	on	on	ADP
ijtc-870	153	13	the	the	DET
ijtc-870	153	14	substance	substance	NOUN
ijtc-870	153	15	of	of	ADP
ijtc-870	153	16	income	income	NOUN
ijtc-870	153	17	and	and	CCONJ
ijtc-870	153	18	contributions	contribution	NOUN
ijtc-870	153	19	in	in	ADP
ijtc-870	153	20	business	business	NOUN
ijtc-870	153	21	processes	process	NOUN
ijtc-870	153	22	,	,	PUNCT
ijtc-870	153	23	and	and	CCONJ
ijtc-870	153	24	provides	provide	VERB
ijtc-870	153	25	better	well	ADJ
ijtc-870	153	26	legal	legal	ADJ
ijtc-870	153	27	certainty	certainty	NOUN
ijtc-870	153	28	in	in	ADP
ijtc-870	153	29	the	the	DET
ijtc-870	153	30	context	context	NOUN
ijtc-870	153	31	of	of	ADP
ijtc-870	153	32	taxation	taxation	NOUN
ijtc-870	153	33	.	.	PUNCT
ijtc-870	154	1	this	this	DET
ijtc-870	154	2	regulatory	regulatory	ADJ
ijtc-870	154	3	change	change	NOUN
ijtc-870	154	4	also	also	ADV
ijtc-870	154	5	raises	raise	VERB
ijtc-870	154	6	considerations	consideration	NOUN
ijtc-870	154	7	regarding	regard	VERB
ijtc-870	154	8	the	the	DET
ijtc-870	154	9	matching	matching	ADJ
ijtc-870	154	10	principal	principal	ADJ
ijtc-870	154	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	154	12	fringe	fringe	NOUN
ijtc-870	154	13	benefits	benefit	NOUN
ijtc-870	154	14	in	in	ADP
ijtc-870	154	15	tax	tax	NOUN
ijtc-870	154	16	law	law	NOUN
ijtc-870	154	17	:	:	PUNCT
ijtc-870	154	18	matching	match	VERB
ijtc-870	154	19	principle	principle	NOUN
ijtc-870	154	20	and	and	CCONJ
ijtc-870	154	21	tax	tax	NOUN
ijtc-870	154	22	justice	justice	PROPN
ijtc-870	154	23	perspective	perspective	NOUN
ijtc-870	154	24	silalahi	silalahi	NOUN
ijtc-870	154	25	and	and	CCONJ
ijtc-870	154	26	kurnia	kurnia	NOUN
ijtc-870	154	27	695	695	NUM
ijtc-870	154	28	|	|	ADV
ijtc-870	154	29	ilomata	ilomata	VERB
ijtc-870	154	30	international	international	ADJ
ijtc-870	154	31	journal	journal	NOUN
ijtc-870	154	32	of	of	ADP
ijtc-870	154	33	tax	tax	PROPN
ijtc-870	154	34	&	&	CCONJ
ijtc-870	154	35	accounting	accounting	PROPN
ijtc-870	154	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	154	37	concept	concept	NOUN
ijtc-870	154	38	which	which	PRON
ijtc-870	154	39	can	can	AUX
ijtc-870	154	40	not	not	PART
ijtc-870	154	41	always	always	ADV
ijtc-870	154	42	be	be	AUX
ijtc-870	154	43	applied	apply	VERB
ijtc-870	154	44	in	in	ADP
ijtc-870	154	45	every	every	DET
ijtc-870	154	46	situation	situation	NOUN
ijtc-870	154	47	.	.	PUNCT
ijtc-870	155	1	prior	prior	ADJ
ijtc-870	155	2	experience	experience	NOUN
ijtc-870	155	3	of	of	ADP
ijtc-870	155	4	the	the	DET
ijtc-870	155	5	hpp	hpp	PROPN
ijtc-870	155	6	law	law	PROPN
ijtc-870	155	7	and	and	CCONJ
ijtc-870	155	8	the	the	DET
ijtc-870	155	9	implementation	implementation	NOUN
ijtc-870	155	10	of	of	ADP
ijtc-870	155	11	exceptions	exception	NOUN
ijtc-870	155	12	for	for	ADP
ijtc-870	155	13	certain	certain	ADJ
ijtc-870	155	14	types	type	NOUN
ijtc-870	155	15	of	of	ADP
ijtc-870	155	16	fringe	fringe	NOUN
ijtc-870	155	17	benefits	benefit	NOUN
ijtc-870	155	18	shows	show	VERB
ijtc-870	155	19	that	that	SCONJ
ijtc-870	155	20	there	there	PRON
ijtc-870	155	21	are	be	VERB
ijtc-870	155	22	cases	case	NOUN
ijtc-870	155	23	where	where	SCONJ
ijtc-870	155	24	the	the	DET
ijtc-870	155	25	taxable	taxable	ADJ
ijtc-870	155	26	-	-	PUNCT
ijtc-870	155	27	deductible	deductible	ADJ
ijtc-870	155	28	principle	principle	NOUN
ijtc-870	155	29	can	can	AUX
ijtc-870	155	30	not	not	PART
ijtc-870	155	31	be	be	AUX
ijtc-870	155	32	applied	apply	VERB
ijtc-870	155	33	perfectly	perfectly	ADV
ijtc-870	155	34	.	.	PUNCT
ijtc-870	156	1	for	for	ADP
ijtc-870	156	2	example	example	NOUN
ijtc-870	156	3	,	,	PUNCT
ijtc-870	156	4	the	the	DET
ijtc-870	156	5	provision	provision	NOUN
ijtc-870	156	6	of	of	ADP
ijtc-870	156	7	food	food	NOUN
ijtc-870	156	8	and	and	CCONJ
ijtc-870	156	9	drink	drink	VERB
ijtc-870	156	10	for	for	ADP
ijtc-870	156	11	all	all	DET
ijtc-870	156	12	employees	employee	NOUN
ijtc-870	156	13	at	at	ADP
ijtc-870	156	14	work	work	NOUN
ijtc-870	156	15	,	,	PUNCT
ijtc-870	156	16	even	even	ADV
ijtc-870	156	17	though	though	SCONJ
ijtc-870	156	18	it	it	PRON
ijtc-870	156	19	is	be	AUX
ijtc-870	156	20	excluded	exclude	VERB
ijtc-870	156	21	as	as	ADP
ijtc-870	156	22	a	a	DET
ijtc-870	156	23	tax	tax	NOUN
ijtc-870	156	24	object	object	NOUN
ijtc-870	156	25	,	,	PUNCT
ijtc-870	156	26	is	be	AUX
ijtc-870	156	27	recognized	recognize	VERB
ijtc-870	156	28	as	as	ADP
ijtc-870	156	29	a	a	DET
ijtc-870	156	30	deduction	deduction	NOUN
ijtc-870	156	31	from	from	ADP
ijtc-870	156	32	gross	gross	ADJ
ijtc-870	156	33	income	income	NOUN
ijtc-870	156	34	.	.	PUNCT
ijtc-870	157	1	this	this	PRON
ijtc-870	157	2	is	be	AUX
ijtc-870	157	3	an	an	DET
ijtc-870	157	4	example	example	NOUN
ijtc-870	157	5	of	of	ADP
ijtc-870	157	6	how	how	SCONJ
ijtc-870	157	7	non	non	ADJ
ijtc-870	157	8	-	-	ADJ
ijtc-870	157	9	monetary	monetary	ADJ
ijtc-870	157	10	aspects	aspect	NOUN
ijtc-870	157	11	that	that	PRON
ijtc-870	157	12	are	be	AUX
ijtc-870	157	13	regulated	regulate	VERB
ijtc-870	157	14	in	in	ADP
ijtc-870	157	15	the	the	DET
ijtc-870	157	16	context	context	NOUN
ijtc-870	157	17	of	of	ADP
ijtc-870	157	18	the	the	DET
ijtc-870	157	19	matching	matching	NOUN
ijtc-870	157	20	principle	principle	NOUN
ijtc-870	157	21	still	still	ADV
ijtc-870	157	22	have	have	AUX
ijtc-870	157	23	implications	implication	NOUN
ijtc-870	157	24	for	for	ADP
ijtc-870	157	25	reducing	reduce	VERB
ijtc-870	157	26	fiscal	fiscal	ADJ
ijtc-870	157	27	costs	cost	NOUN
ijtc-870	157	28	.	.	PUNCT
ijtc-870	158	1	in	in	ADP
ijtc-870	158	2	tax	tax	NOUN
ijtc-870	158	3	regulations	regulation	NOUN
ijtc-870	158	4	,	,	PUNCT
ijtc-870	158	5	the	the	DET
ijtc-870	158	6	application	application	NOUN
ijtc-870	158	7	of	of	ADP
ijtc-870	158	8	the	the	DET
ijtc-870	158	9	matching	matching	NOUN
ijtc-870	158	10	principle	principle	NOUN
ijtc-870	158	11	is	be	AUX
ijtc-870	158	12	based	base	VERB
ijtc-870	158	13	on	on	ADP
ijtc-870	158	14	the	the	DET
ijtc-870	158	15	principle	principle	NOUN
ijtc-870	158	16	that	that	SCONJ
ijtc-870	158	17	expenses	expense	NOUN
ijtc-870	158	18	must	must	AUX
ijtc-870	158	19	have	have	AUX
ijtc-870	158	20	a	a	DET
ijtc-870	158	21	direct	direct	ADJ
ijtc-870	158	22	relationship	relationship	NOUN
ijtc-870	158	23	with	with	ADP
ijtc-870	158	24	the	the	DET
ijtc-870	158	25	income	income	NOUN
ijtc-870	158	26	process	process	NOUN
ijtc-870	158	27	.	.	PUNCT
ijtc-870	159	1	therefore	therefore	ADV
ijtc-870	159	2	,	,	PUNCT
ijtc-870	159	3	tax	tax	NOUN
ijtc-870	159	4	regulations	regulation	NOUN
ijtc-870	159	5	must	must	AUX
ijtc-870	159	6	consider	consider	VERB
ijtc-870	159	7	both	both	DET
ijtc-870	159	8	aspects	aspect	NOUN
ijtc-870	159	9	of	of	ADP
ijtc-870	159	10	income	income	NOUN
ijtc-870	159	11	recipients	recipient	NOUN
ijtc-870	159	12	and	and	CCONJ
ijtc-870	159	13	providers	provider	NOUN
ijtc-870	159	14	of	of	ADP
ijtc-870	159	15	expenditure	expenditure	NOUN
ijtc-870	159	16	holistically	holistically	ADV
ijtc-870	159	17	.	.	PUNCT
ijtc-870	160	1	although	although	SCONJ
ijtc-870	160	2	there	there	PRON
ijtc-870	160	3	are	be	VERB
ijtc-870	160	4	inconsistencies	inconsistency	NOUN
ijtc-870	160	5	and	and	CCONJ
ijtc-870	160	6	exceptions	exception	NOUN
ijtc-870	160	7	,	,	PUNCT
ijtc-870	160	8	the	the	DET
ijtc-870	160	9	steps	step	NOUN
ijtc-870	160	10	towards	towards	ADP
ijtc-870	160	11	harmonization	harmonization	NOUN
ijtc-870	160	12	of	of	ADP
ijtc-870	160	13	tax	tax	NOUN
ijtc-870	160	14	regulations	regulation	NOUN
ijtc-870	160	15	and	and	CCONJ
ijtc-870	160	16	conformity	conformity	NOUN
ijtc-870	160	17	with	with	ADP
ijtc-870	160	18	the	the	DET
ijtc-870	160	19	matching	matching	NOUN
ijtc-870	160	20	principle	principle	NOUN
ijtc-870	160	21	are	be	AUX
ijtc-870	160	22	positive	positive	ADJ
ijtc-870	160	23	steps	step	NOUN
ijtc-870	160	24	.	.	PUNCT
ijtc-870	161	1	in	in	ADP
ijtc-870	161	2	the	the	DET
ijtc-870	161	3	midst	midst	NOUN
ijtc-870	161	4	of	of	ADP
ijtc-870	161	5	regulatory	regulatory	ADJ
ijtc-870	161	6	complexity	complexity	NOUN
ijtc-870	161	7	and	and	CCONJ
ijtc-870	161	8	substantial	substantial	ADJ
ijtc-870	161	9	changes	change	NOUN
ijtc-870	161	10	in	in	ADP
ijtc-870	161	11	the	the	DET
ijtc-870	161	12	hpp	hpp	PROPN
ijtc-870	161	13	law	law	NOUN
ijtc-870	161	14	,	,	PUNCT
ijtc-870	161	15	the	the	DET
ijtc-870	161	16	implementation	implementation	NOUN
ijtc-870	161	17	of	of	ADP
ijtc-870	161	18	the	the	DET
ijtc-870	161	19	matching	matching	NOUN
ijtc-870	161	20	principle	principle	NOUN
ijtc-870	161	21	in	in	ADP
ijtc-870	161	22	it	it	PRON
ijtc-870	161	23	remains	remain	VERB
ijtc-870	161	24	a	a	DET
ijtc-870	161	25	challenge	challenge	NOUN
ijtc-870	161	26	.	.	PUNCT
ijtc-870	162	1	harmonization	harmonization	NOUN
ijtc-870	162	2	between	between	ADP
ijtc-870	162	3	tax	tax	NOUN
ijtc-870	162	4	principles	principle	NOUN
ijtc-870	162	5	,	,	PUNCT
ijtc-870	162	6	economic	economic	ADJ
ijtc-870	162	7	goals	goal	NOUN
ijtc-870	162	8	,	,	PUNCT
ijtc-870	162	9	and	and	CCONJ
ijtc-870	162	10	tax	tax	NOUN
ijtc-870	162	11	policies	policy	NOUN
ijtc-870	162	12	is	be	AUX
ijtc-870	162	13	something	something	PRON
ijtc-870	162	14	that	that	PRON
ijtc-870	162	15	must	must	AUX
ijtc-870	162	16	be	be	AUX
ijtc-870	162	17	strived	strive	VERB
ijtc-870	162	18	for	for	ADP
ijtc-870	162	19	.	.	PUNCT
ijtc-870	163	1	in	in	ADP
ijtc-870	163	2	this	this	DET
ijtc-870	163	3	regard	regard	NOUN
ijtc-870	163	4	,	,	PUNCT
ijtc-870	163	5	improving	improve	VERB
ijtc-870	163	6	regulations	regulation	NOUN
ijtc-870	163	7	and	and	CCONJ
ijtc-870	163	8	increasing	increase	VERB
ijtc-870	163	9	understanding	understanding	NOUN
ijtc-870	163	10	of	of	ADP
ijtc-870	163	11	the	the	DET
ijtc-870	163	12	basic	basic	ADJ
ijtc-870	163	13	principles	principle	NOUN
ijtc-870	163	14	of	of	ADP
ijtc-870	163	15	taxation	taxation	NOUN
ijtc-870	163	16	are	be	AUX
ijtc-870	163	17	key	key	ADJ
ijtc-870	163	18	in	in	ADP
ijtc-870	163	19	creating	create	VERB
ijtc-870	163	20	a	a	DET
ijtc-870	163	21	fair	fair	ADJ
ijtc-870	163	22	,	,	PUNCT
ijtc-870	163	23	efficient	efficient	ADJ
ijtc-870	163	24	and	and	CCONJ
ijtc-870	163	25	measurable	measurable	ADJ
ijtc-870	163	26	tax	tax	NOUN
ijtc-870	163	27	framework	framework	NOUN
ijtc-870	163	28	.	.	PUNCT
ijtc-870	164	1	it	it	PRON
ijtc-870	164	2	is	be	AUX
ijtc-870	164	3	important	important	ADJ
ijtc-870	164	4	to	to	PART
ijtc-870	164	5	remember	remember	VERB
ijtc-870	164	6	that	that	SCONJ
ijtc-870	164	7	tax	tax	NOUN
ijtc-870	164	8	arrangements	arrangement	NOUN
ijtc-870	164	9	are	be	AUX
ijtc-870	164	10	dynamically	dynamically	ADV
ijtc-870	164	11	evolving	evolve	VERB
ijtc-870	164	12	.	.	PUNCT
ijtc-870	165	1	while	while	SCONJ
ijtc-870	165	2	there	there	PRON
ijtc-870	165	3	are	be	VERB
ijtc-870	165	4	efforts	effort	NOUN
ijtc-870	165	5	to	to	PART
ijtc-870	165	6	adhere	adhere	VERB
ijtc-870	165	7	to	to	ADP
ijtc-870	165	8	existing	exist	VERB
ijtc-870	165	9	principles	principle	NOUN
ijtc-870	165	10	,	,	PUNCT
ijtc-870	165	11	regulations	regulation	NOUN
ijtc-870	165	12	must	must	AUX
ijtc-870	165	13	also	also	ADV
ijtc-870	165	14	be	be	AUX
ijtc-870	165	15	responsive	responsive	ADJ
ijtc-870	165	16	to	to	ADP
ijtc-870	165	17	developments	development	NOUN
ijtc-870	165	18	in	in	ADP
ijtc-870	165	19	the	the	DET
ijtc-870	165	20	economic	economic	ADJ
ijtc-870	165	21	and	and	CCONJ
ijtc-870	165	22	social	social	ADJ
ijtc-870	165	23	environment	environment	NOUN
ijtc-870	165	24	.	.	PUNCT
ijtc-870	166	1	therefore	therefore	ADV
ijtc-870	166	2	,	,	PUNCT
ijtc-870	166	3	sustainability	sustainability	NOUN
ijtc-870	166	4	in	in	ADP
ijtc-870	166	5	improving	improve	VERB
ijtc-870	166	6	and	and	CCONJ
ijtc-870	166	7	harmonizing	harmonize	VERB
ijtc-870	166	8	tax	tax	NOUN
ijtc-870	166	9	regulations	regulation	NOUN
ijtc-870	166	10	,	,	PUNCT
ijtc-870	166	11	including	include	VERB
ijtc-870	166	12	aspects	aspect	NOUN
ijtc-870	166	13	of	of	ADP
ijtc-870	166	14	tax	tax	NOUN
ijtc-870	166	15	imposition	imposition	NOUN
ijtc-870	166	16	and	and	CCONJ
ijtc-870	166	17	fiscal	fiscal	ADJ
ijtc-870	166	18	charges	charge	NOUN
ijtc-870	166	19	related	relate	VERB
ijtc-870	166	20	to	to	ADP
ijtc-870	166	21	fringe	fringe	NOUN
ijtc-870	166	22	benefits	benefit	NOUN
ijtc-870	166	23	,	,	PUNCT
ijtc-870	166	24	must	must	AUX
ijtc-870	166	25	be	be	AUX
ijtc-870	166	26	the	the	DET
ijtc-870	166	27	main	main	ADJ
ijtc-870	166	28	focus	focus	NOUN
ijtc-870	166	29	to	to	PART
ijtc-870	166	30	achieve	achieve	VERB
ijtc-870	166	31	an	an	DET
ijtc-870	166	32	optimal	optimal	ADJ
ijtc-870	166	33	and	and	CCONJ
ijtc-870	166	34	fair	fair	ADJ
ijtc-870	166	35	tax	tax	NOUN
ijtc-870	166	36	system	system	NOUN
ijtc-870	166	37	.	.	PUNCT
ijtc-870	167	1	the	the	DET
ijtc-870	167	2	implementation	implementation	NOUN
ijtc-870	167	3	of	of	ADP
ijtc-870	167	4	the	the	DET
ijtc-870	167	5	matching	matching	NOUN
ijtc-870	167	6	principle	principle	NOUN
ijtc-870	167	7	in	in	ADP
ijtc-870	167	8	imposing	impose	VERB
ijtc-870	167	9	fiscal	fiscal	ADJ
ijtc-870	167	10	costs	cost	NOUN
ijtc-870	167	11	fringe	fringe	NOUN
ijtc-870	167	12	benefits	benefit	NOUN
ijtc-870	167	13	in	in	ADP
ijtc-870	167	14	tax	tax	NOUN
ijtc-870	167	15	regulations	regulation	NOUN
ijtc-870	167	16	is	be	AUX
ijtc-870	167	17	a	a	DET
ijtc-870	167	18	complex	complex	ADJ
ijtc-870	167	19	effort	effort	NOUN
ijtc-870	167	20	and	and	CCONJ
ijtc-870	167	21	needs	need	VERB
ijtc-870	167	22	to	to	PART
ijtc-870	167	23	be	be	AUX
ijtc-870	167	24	adapted	adapt	VERB
ijtc-870	167	25	to	to	ADP
ijtc-870	167	26	the	the	DET
ijtc-870	167	27	dynamic	dynamic	ADJ
ijtc-870	167	28	tax	tax	NOUN
ijtc-870	167	29	context	context	NOUN
ijtc-870	167	30	.	.	PUNCT
ijtc-870	168	1	thus	thus	ADV
ijtc-870	168	2	,	,	PUNCT
ijtc-870	168	3	steps	step	NOUN
ijtc-870	168	4	to	to	PART
ijtc-870	168	5	achieve	achieve	VERB
ijtc-870	168	6	harmony	harmony	NOUN
ijtc-870	168	7	between	between	ADP
ijtc-870	168	8	the	the	DET
ijtc-870	168	9	basic	basic	ADJ
ijtc-870	168	10	principles	principle	NOUN
ijtc-870	168	11	of	of	ADP
ijtc-870	168	12	taxation	taxation	NOUN
ijtc-870	168	13	,	,	PUNCT
ijtc-870	168	14	economic	economic	ADJ
ijtc-870	168	15	goals	goal	NOUN
ijtc-870	168	16	,	,	PUNCT
ijtc-870	168	17	and	and	CCONJ
ijtc-870	168	18	tax	tax	NOUN
ijtc-870	168	19	policies	policy	NOUN
ijtc-870	168	20	will	will	AUX
ijtc-870	168	21	continue	continue	VERB
ijtc-870	168	22	to	to	PART
ijtc-870	168	23	be	be	AUX
ijtc-870	168	24	a	a	DET
ijtc-870	168	25	challenge	challenge	NOUN
ijtc-870	168	26	and	and	CCONJ
ijtc-870	168	27	a	a	DET
ijtc-870	168	28	demand	demand	NOUN
ijtc-870	168	29	in	in	ADP
ijtc-870	168	30	developing	develop	VERB
ijtc-870	168	31	an	an	DET
ijtc-870	168	32	efficient	efficient	ADJ
ijtc-870	168	33	and	and	CCONJ
ijtc-870	168	34	fair	fair	ADJ
ijtc-870	168	35	tax	tax	NOUN
ijtc-870	168	36	framework	framework	NOUN
ijtc-870	168	37	.	.	PUNCT
ijtc-870	169	1	5	5	X
ijtc-870	169	2	.	.	X
ijtc-870	169	3	impact	impact	NOUN
ijtc-870	169	4	on	on	ADP
ijtc-870	169	5	tax	tax	NOUN
ijtc-870	169	6	equity	equity	NOUN
ijtc-870	169	7	and	and	CCONJ
ijtc-870	169	8	efficiency	efficiency	NOUN
ijtc-870	169	9	the	the	DET
ijtc-870	169	10	application	application	NOUN
ijtc-870	169	11	of	of	ADP
ijtc-870	169	12	taxes	taxis	NOUN
ijtc-870	169	13	on	on	ADP
ijtc-870	169	14	fringe	fringe	NOUN
ijtc-870	169	15	benefits	benefit	NOUN
ijtc-870	169	16	as	as	ADV
ijtc-870	169	17	well	well	ADV
ijtc-870	169	18	as	as	ADP
ijtc-870	169	19	the	the	DET
ijtc-870	169	20	matching	matching	NOUN
ijtc-870	169	21	principle	principle	NOUN
ijtc-870	169	22	in	in	ADP
ijtc-870	169	23	the	the	DET
ijtc-870	169	24	context	context	NOUN
ijtc-870	169	25	of	of	ADP
ijtc-870	169	26	taxation	taxation	NOUN
ijtc-870	169	27	has	have	VERB
ijtc-870	169	28	a	a	DET
ijtc-870	169	29	significant	significant	ADJ
ijtc-870	169	30	impact	impact	NOUN
ijtc-870	169	31	on	on	ADP
ijtc-870	169	32	two	two	NUM
ijtc-870	169	33	important	important	ADJ
ijtc-870	169	34	aspects	aspect	NOUN
ijtc-870	169	35	:	:	PUNCT
ijtc-870	169	36	tax	tax	NOUN
ijtc-870	169	37	equity	equity	NOUN
ijtc-870	169	38	and	and	CCONJ
ijtc-870	169	39	tax	tax	NOUN
ijtc-870	169	40	efficiency	efficiency	NOUN
ijtc-870	169	41	.	.	PUNCT
ijtc-870	170	1	in	in	ADP
ijtc-870	170	2	terms	term	NOUN
ijtc-870	170	3	of	of	ADP
ijtc-870	170	4	tax	tax	NOUN
ijtc-870	170	5	equity	equity	NOUN
ijtc-870	170	6	,	,	PUNCT
ijtc-870	170	7	the	the	DET
ijtc-870	170	8	imposition	imposition	NOUN
ijtc-870	170	9	of	of	ADP
ijtc-870	170	10	taxes	taxis	NOUN
ijtc-870	170	11	on	on	ADP
ijtc-870	170	12	fringe	fringe	NOUN
ijtc-870	170	13	benefits	benefit	NOUN
ijtc-870	170	14	can	can	AUX
ijtc-870	170	15	contribute	contribute	VERB
ijtc-870	170	16	to	to	ADP
ijtc-870	170	17	a	a	DET
ijtc-870	170	18	more	more	ADV
ijtc-870	170	19	equitable	equitable	ADJ
ijtc-870	170	20	distribution	distribution	NOUN
ijtc-870	170	21	of	of	ADP
ijtc-870	170	22	income	income	NOUN
ijtc-870	170	23	.	.	PUNCT
ijtc-870	171	1	by	by	ADP
ijtc-870	171	2	imposing	impose	VERB
ijtc-870	171	3	a	a	DET
ijtc-870	171	4	tax	tax	NOUN
ijtc-870	171	5	on	on	ADP
ijtc-870	171	6	additional	additional	ADJ
ijtc-870	171	7	benefits	benefit	NOUN
ijtc-870	171	8	such	such	ADJ
ijtc-870	171	9	as	as	ADP
ijtc-870	171	10	company	company	NOUN
ijtc-870	171	11	benefits	benefit	NOUN
ijtc-870	171	12	or	or	CCONJ
ijtc-870	171	13	medical	medical	ADJ
ijtc-870	171	14	benefits	benefit	NOUN
ijtc-870	171	15	,	,	PUNCT
ijtc-870	171	16	the	the	DET
ijtc-870	171	17	gap	gap	NOUN
ijtc-870	171	18	between	between	ADP
ijtc-870	171	19	lowand	lowand	ADJ
ijtc-870	171	20	high	high	ADJ
ijtc-870	171	21	-	-	PUNCT
ijtc-870	171	22	income	income	NOUN
ijtc-870	171	23	employees	employee	NOUN
ijtc-870	171	24	can	can	AUX
ijtc-870	171	25	be	be	AUX
ijtc-870	171	26	narrowed	narrow	VERB
ijtc-870	171	27	.	.	PUNCT
ijtc-870	172	1	in	in	ADP
ijtc-870	172	2	addition	addition	NOUN
ijtc-870	172	3	,	,	PUNCT
ijtc-870	172	4	the	the	DET
ijtc-870	172	5	principle	principle	NOUN
ijtc-870	172	6	of	of	ADP
ijtc-870	172	7	conformity	conformity	NOUN
ijtc-870	172	8	in	in	ADP
ijtc-870	172	9	the	the	DET
ijtc-870	172	10	application	application	NOUN
ijtc-870	172	11	of	of	ADP
ijtc-870	172	12	this	this	DET
ijtc-870	172	13	tax	tax	NOUN
ijtc-870	172	14	also	also	ADV
ijtc-870	172	15	supports	support	VERB
ijtc-870	172	16	horizontal	horizontal	ADJ
ijtc-870	172	17	equity	equity	NOUN
ijtc-870	172	18	,	,	PUNCT
ijtc-870	172	19	by	by	ADP
ijtc-870	172	20	ensuring	ensure	VERB
ijtc-870	172	21	that	that	SCONJ
ijtc-870	172	22	individuals	individual	NOUN
ijtc-870	172	23	with	with	ADP
ijtc-870	172	24	similar	similar	ADJ
ijtc-870	172	25	situations	situation	NOUN
ijtc-870	172	26	and	and	CCONJ
ijtc-870	172	27	incomes	income	NOUN
ijtc-870	172	28	are	be	AUX
ijtc-870	172	29	subject	subject	ADJ
ijtc-870	172	30	to	to	ADP
ijtc-870	172	31	a	a	DET
ijtc-870	172	32	comparable	comparable	ADJ
ijtc-870	172	33	tax	tax	NOUN
ijtc-870	172	34	burden	burden	NOUN
ijtc-870	172	35	.	.	PUNCT
ijtc-870	173	1	the	the	DET
ijtc-870	173	2	existence	existence	NOUN
ijtc-870	173	3	of	of	ADP
ijtc-870	173	4	clarity	clarity	NOUN
ijtc-870	173	5	in	in	ADP
ijtc-870	173	6	the	the	DET
ijtc-870	173	7	application	application	NOUN
ijtc-870	173	8	of	of	ADP
ijtc-870	173	9	taxes	taxis	NOUN
ijtc-870	173	10	on	on	ADP
ijtc-870	173	11	fringe	fringe	NOUN
ijtc-870	173	12	benefits	benefit	NOUN
ijtc-870	173	13	can	can	AUX
ijtc-870	173	14	also	also	ADV
ijtc-870	173	15	increase	increase	VERB
ijtc-870	173	16	public	public	ADJ
ijtc-870	173	17	perceptions	perception	NOUN
ijtc-870	173	18	of	of	ADP
ijtc-870	173	19	fairness	fairness	NOUN
ijtc-870	173	20	in	in	ADP
ijtc-870	173	21	the	the	DET
ijtc-870	173	22	tax	tax	NOUN
ijtc-870	173	23	system	system	NOUN
ijtc-870	173	24	.	.	PUNCT
ijtc-870	174	1	on	on	ADP
ijtc-870	174	2	the	the	DET
ijtc-870	174	3	efficiency	efficiency	NOUN
ijtc-870	174	4	side	side	NOUN
ijtc-870	174	5	of	of	ADP
ijtc-870	174	6	taxation	taxation	NOUN
ijtc-870	174	7	,	,	PUNCT
ijtc-870	174	8	the	the	DET
ijtc-870	174	9	implementation	implementation	NOUN
ijtc-870	174	10	of	of	ADP
ijtc-870	174	11	taxes	taxis	NOUN
ijtc-870	174	12	on	on	ADP
ijtc-870	174	13	fringe	fringe	NOUN
ijtc-870	174	14	benefits	benefit	NOUN
ijtc-870	174	15	needs	need	NOUN
ijtc-870	174	16	to	to	PART
ijtc-870	174	17	consider	consider	VERB
ijtc-870	174	18	the	the	DET
ijtc-870	174	19	impact	impact	NOUN
ijtc-870	174	20	on	on	ADP
ijtc-870	174	21	employee	employee	NOUN
ijtc-870	174	22	incentives	incentive	NOUN
ijtc-870	174	23	and	and	CCONJ
ijtc-870	174	24	tax	tax	NOUN
ijtc-870	174	25	administration	administration	NOUN
ijtc-870	174	26	(	(	PUNCT
ijtc-870	174	27	saragih	saragih	INTJ
ijtc-870	174	28	et	et	PROPN
ijtc-870	174	29	al	al	PROPN
ijtc-870	174	30	.	.	PROPN
ijtc-870	174	31	,	,	PUNCT
ijtc-870	174	32	2022	2022	NUM
ijtc-870	174	33	)	)	PUNCT
ijtc-870	174	34	.	.	PUNCT
ijtc-870	175	1	taxes	taxis	NOUN
ijtc-870	175	2	that	that	PRON
ijtc-870	175	3	are	be	AUX
ijtc-870	175	4	too	too	ADV
ijtc-870	175	5	high	high	ADJ
ijtc-870	175	6	on	on	ADP
ijtc-870	175	7	fringe	fringe	NOUN
ijtc-870	175	8	benefits	benefit	NOUN
ijtc-870	175	9	can	can	AUX
ijtc-870	175	10	undermine	undermine	VERB
ijtc-870	175	11	incentives	incentive	NOUN
ijtc-870	175	12	for	for	SCONJ
ijtc-870	175	13	employees	employee	NOUN
ijtc-870	175	14	to	to	PART
ijtc-870	175	15	receive	receive	VERB
ijtc-870	175	16	them	they	PRON
ijtc-870	175	17	,	,	PUNCT
ijtc-870	175	18	while	while	SCONJ
ijtc-870	175	19	moderate	moderate	ADJ
ijtc-870	175	20	taxes	taxis	NOUN
ijtc-870	175	21	can	can	AUX
ijtc-870	175	22	encourage	encourage	VERB
ijtc-870	175	23	the	the	DET
ijtc-870	175	24	efficient	efficient	ADJ
ijtc-870	175	25	use	use	NOUN
ijtc-870	175	26	of	of	ADP
ijtc-870	175	27	this	this	DET
ijtc-870	175	28	type	type	NOUN
ijtc-870	175	29	of	of	ADP
ijtc-870	175	30	compensation	compensation	NOUN
ijtc-870	175	31	.	.	PUNCT
ijtc-870	176	1	in	in	ADP
ijtc-870	176	2	addition	addition	NOUN
ijtc-870	176	3	,	,	PUNCT
ijtc-870	176	4	the	the	DET
ijtc-870	176	5	principle	principle	NOUN
ijtc-870	176	6	of	of	ADP
ijtc-870	176	7	conformity	conformity	NOUN
ijtc-870	176	8	requires	require	VERB
ijtc-870	176	9	careful	careful	ADJ
ijtc-870	176	10	administrative	administrative	ADJ
ijtc-870	176	11	monitoring	monitoring	NOUN
ijtc-870	176	12	of	of	ADP
ijtc-870	176	13	additional	additional	ADJ
ijtc-870	176	14	payments	payment	NOUN
ijtc-870	176	15	,	,	PUNCT
ijtc-870	176	16	which	which	PRON
ijtc-870	176	17	can	can	AUX
ijtc-870	176	18	increase	increase	VERB
ijtc-870	176	19	administrative	administrative	ADJ
ijtc-870	176	20	complexity	complexity	NOUN
ijtc-870	176	21	.	.	PUNCT
ijtc-870	177	1	nonetheless	nonetheless	ADV
ijtc-870	177	2	,	,	PUNCT
ijtc-870	177	3	the	the	DET
ijtc-870	177	4	application	application	NOUN
ijtc-870	177	5	of	of	ADP
ijtc-870	177	6	sophisticated	sophisticated	ADJ
ijtc-870	177	7	tax	tax	NOUN
ijtc-870	177	8	information	information	NOUN
ijtc-870	177	9	technology	technology	NOUN
ijtc-870	177	10	and	and	CCONJ
ijtc-870	177	11	systems	system	NOUN
ijtc-870	177	12	can	can	AUX
ijtc-870	177	13	help	help	VERB
ijtc-870	177	14	maintain	maintain	VERB
ijtc-870	177	15	administrative	administrative	ADJ
ijtc-870	177	16	efficiency	efficiency	NOUN
ijtc-870	177	17	(	(	PUNCT
ijtc-870	177	18	kuhn	kuhn	PROPN
ijtc-870	177	19	et	et	PROPN
ijtc-870	177	20	al	al	PROPN
ijtc-870	177	21	.	.	PROPN
ijtc-870	177	22	,	,	PUNCT
ijtc-870	177	23	2021	2021	NUM
ijtc-870	177	24	)	)	PUNCT
ijtc-870	177	25	.	.	PUNCT
ijtc-870	178	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	178	2	fringe	fringe	NOUN
ijtc-870	178	3	benefits	benefit	NOUN
ijtc-870	178	4	in	in	ADP
ijtc-870	178	5	tax	tax	NOUN
ijtc-870	178	6	law	law	NOUN
ijtc-870	178	7	:	:	PUNCT
ijtc-870	178	8	matching	match	VERB
ijtc-870	178	9	principle	principle	NOUN
ijtc-870	178	10	and	and	CCONJ
ijtc-870	178	11	tax	tax	NOUN
ijtc-870	178	12	justice	justice	PROPN
ijtc-870	178	13	perspective	perspective	NOUN
ijtc-870	178	14	silalahi	silalahi	NOUN
ijtc-870	178	15	and	and	CCONJ
ijtc-870	178	16	kurnia	kurnia	NOUN
ijtc-870	178	17	696	696	NUM
ijtc-870	178	18	|	|	ADV
ijtc-870	178	19	ilomata	ilomata	PROPN
ijtc-870	178	20	international	international	ADJ
ijtc-870	178	21	journal	journal	NOUN
ijtc-870	178	22	of	of	ADP
ijtc-870	178	23	tax	tax	PROPN
ijtc-870	178	24	&	&	CCONJ
ijtc-870	178	25	accounting	account	VERB
ijtc-870	178	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	178	27	6	6	NUM
ijtc-870	178	28	.	.	PUNCT
ijtc-870	178	29	challenges	challenge	NOUN
ijtc-870	178	30	and	and	CCONJ
ijtc-870	178	31	adaptations	adaptation	NOUN
ijtc-870	178	32	challenges	challenge	NOUN
ijtc-870	178	33	in	in	ADP
ijtc-870	178	34	applying	apply	VERB
ijtc-870	178	35	taxes	taxis	NOUN
ijtc-870	178	36	on	on	ADP
ijtc-870	178	37	fringe	fringe	NOUN
ijtc-870	178	38	benefits	benefit	NOUN
ijtc-870	178	39	as	as	ADV
ijtc-870	178	40	well	well	ADV
ijtc-870	178	41	as	as	ADP
ijtc-870	178	42	the	the	DET
ijtc-870	178	43	principle	principle	NOUN
ijtc-870	178	44	of	of	ADP
ijtc-870	178	45	conformity	conformity	NOUN
ijtc-870	178	46	involve	involve	VERB
ijtc-870	178	47	aspects	aspect	NOUN
ijtc-870	178	48	of	of	ADP
ijtc-870	178	49	fairness	fairness	NOUN
ijtc-870	178	50	,	,	PUNCT
ijtc-870	178	51	efficiency	efficiency	NOUN
ijtc-870	178	52	and	and	CCONJ
ijtc-870	178	53	adaptation	adaptation	NOUN
ijtc-870	178	54	.	.	PUNCT
ijtc-870	179	1	determining	determine	VERB
ijtc-870	179	2	the	the	DET
ijtc-870	179	3	appropriate	appropriate	ADJ
ijtc-870	179	4	tax	tax	NOUN
ijtc-870	179	5	rate	rate	NOUN
ijtc-870	179	6	needs	need	VERB
ijtc-870	179	7	to	to	PART
ijtc-870	179	8	consider	consider	VERB
ijtc-870	179	9	employee	employee	NOUN
ijtc-870	179	10	incentives	incentive	NOUN
ijtc-870	179	11	without	without	ADP
ijtc-870	179	12	neglecting	neglect	VERB
ijtc-870	179	13	income	income	NOUN
ijtc-870	179	14	distribution	distribution	NOUN
ijtc-870	179	15	.	.	PUNCT
ijtc-870	180	1	administrative	administrative	ADJ
ijtc-870	180	2	complexity	complexity	NOUN
ijtc-870	180	3	can	can	AUX
ijtc-870	180	4	be	be	AUX
ijtc-870	180	5	overcome	overcome	VERB
ijtc-870	180	6	with	with	ADP
ijtc-870	180	7	technology	technology	NOUN
ijtc-870	180	8	and	and	CCONJ
ijtc-870	180	9	an	an	DET
ijtc-870	180	10	integrated	integrate	VERB
ijtc-870	180	11	tax	tax	NOUN
ijtc-870	180	12	system	system	NOUN
ijtc-870	180	13	.	.	PUNCT
ijtc-870	181	1	the	the	DET
ijtc-870	181	2	potential	potential	NOUN
ijtc-870	181	3	for	for	ADP
ijtc-870	181	4	tax	tax	NOUN
ijtc-870	181	5	evasion	evasion	NOUN
ijtc-870	181	6	requires	require	VERB
ijtc-870	181	7	close	close	ADJ
ijtc-870	181	8	monitoring	monitoring	NOUN
ijtc-870	181	9	and	and	CCONJ
ijtc-870	181	10	collaboration	collaboration	NOUN
ijtc-870	181	11	with	with	ADP
ijtc-870	181	12	the	the	DET
ijtc-870	181	13	private	private	ADJ
ijtc-870	181	14	sector	sector	NOUN
ijtc-870	181	15	.	.	PUNCT
ijtc-870	182	1	societal	societal	ADJ
ijtc-870	182	2	changes	change	NOUN
ijtc-870	182	3	and	and	CCONJ
ijtc-870	182	4	technological	technological	ADJ
ijtc-870	182	5	developments	development	NOUN
ijtc-870	182	6	require	require	VERB
ijtc-870	182	7	flexibility	flexibility	NOUN
ijtc-870	182	8	in	in	ADP
ijtc-870	182	9	the	the	DET
ijtc-870	182	10	definition	definition	NOUN
ijtc-870	182	11	and	and	CCONJ
ijtc-870	182	12	types	type	NOUN
ijtc-870	182	13	of	of	ADP
ijtc-870	182	14	fringe	fringe	NOUN
ijtc-870	182	15	benefits	benefit	NOUN
ijtc-870	182	16	.	.	PUNCT
ijtc-870	183	1	in	in	ADP
ijtc-870	183	2	addition	addition	NOUN
ijtc-870	183	3	,	,	PUNCT
ijtc-870	183	4	in	in	ADP
ijtc-870	183	5	a	a	DET
ijtc-870	183	6	global	global	ADJ
ijtc-870	183	7	context	context	NOUN
ijtc-870	183	8	,	,	PUNCT
ijtc-870	183	9	cross	cross	ADJ
ijtc-870	183	10	-	-	ADJ
ijtc-870	183	11	border	border	ADJ
ijtc-870	183	12	cooperation	cooperation	NOUN
ijtc-870	183	13	is	be	AUX
ijtc-870	183	14	important	important	ADJ
ijtc-870	183	15	to	to	PART
ijtc-870	183	16	overcome	overcome	VERB
ijtc-870	183	17	the	the	DET
ijtc-870	183	18	challenges	challenge	NOUN
ijtc-870	183	19	of	of	ADP
ijtc-870	183	20	technology	technology	NOUN
ijtc-870	183	21	and	and	CCONJ
ijtc-870	183	22	global	global	ADJ
ijtc-870	183	23	mobility	mobility	NOUN
ijtc-870	183	24	in	in	ADP
ijtc-870	183	25	tax	tax	NOUN
ijtc-870	183	26	regulation	regulation	NOUN
ijtc-870	183	27	.	.	PUNCT
ijtc-870	184	1	can	can	AUX
ijtc-870	184	2	be	be	AUX
ijtc-870	184	3	explained	explain	VERB
ijtc-870	184	4	in	in	ADP
ijtc-870	184	5	the	the	DET
ijtc-870	184	6	following	follow	VERB
ijtc-870	184	7	table	table	NOUN
ijtc-870	184	8	:	:	PUNCT
ijtc-870	184	9	table	table	NOUN
ijtc-870	184	10	4	4	NUM
ijtc-870	184	11	.	.	PUNCT
ijtc-870	184	12	challenges	challenge	NOUN
ijtc-870	184	13	and	and	CCONJ
ijtc-870	184	14	adaptation	adaptation	NOUN
ijtc-870	184	15	of	of	ADP
ijtc-870	184	16	fringe	fringe	NOUN
ijtc-870	184	17	benefits	benefit	NOUN
ijtc-870	184	18	challenge	challenge	NOUN
ijtc-870	184	19	explanation	explanation	NOUN
ijtc-870	184	20	adaptation	adaptation	NOUN
ijtc-870	184	21	tax	tax	NOUN
ijtc-870	184	22	rate	rate	NOUN
ijtc-870	184	23	determination	determination	NOUN
ijtc-870	184	24	determining	determine	VERB
ijtc-870	184	25	appropriate	appropriate	ADJ
ijtc-870	184	26	tax	tax	NOUN
ijtc-870	184	27	rates	rate	NOUN
ijtc-870	184	28	for	for	ADP
ijtc-870	184	29	fringe	fringe	NOUN
ijtc-870	184	30	benefits	benefit	NOUN
ijtc-870	184	31	so	so	SCONJ
ijtc-870	184	32	as	as	SCONJ
ijtc-870	184	33	not	not	PART
ijtc-870	184	34	to	to	PART
ijtc-870	184	35	discourage	discourage	VERB
ijtc-870	184	36	incentives	incentive	NOUN
ijtc-870	184	37	for	for	SCONJ
ijtc-870	184	38	employees	employee	NOUN
ijtc-870	184	39	adopt	adopt	VERB
ijtc-870	184	40	a	a	DET
ijtc-870	184	41	tax	tax	NOUN
ijtc-870	184	42	differentiation	differentiation	NOUN
ijtc-870	184	43	approach	approach	NOUN
ijtc-870	184	44	based	base	VERB
ijtc-870	184	45	on	on	ADP
ijtc-870	184	46	the	the	DET
ijtc-870	184	47	type	type	NOUN
ijtc-870	184	48	of	of	ADP
ijtc-870	184	49	fringe	fringe	NOUN
ijtc-870	184	50	benefits	benefit	NOUN
ijtc-870	184	51	.	.	PUNCT
ijtc-870	185	1	education	education	NOUN
ijtc-870	185	2	on	on	ADP
ijtc-870	185	3	the	the	DET
ijtc-870	185	4	benefits	benefit	NOUN
ijtc-870	185	5	of	of	ADP
ijtc-870	185	6	equal	equal	ADJ
ijtc-870	185	7	distribution	distribution	NOUN
ijtc-870	185	8	of	of	ADP
ijtc-870	185	9	income	income	NOUN
ijtc-870	185	10	through	through	ADP
ijtc-870	185	11	a	a	DET
ijtc-870	185	12	fair	fair	ADJ
ijtc-870	185	13	tax	tax	NOUN
ijtc-870	185	14	system	system	NOUN
ijtc-870	185	15	.	.	PUNCT
ijtc-870	186	1	administrativ	administrativ	PROPN
ijtc-870	186	2	e	e	PROPN
ijtc-870	186	3	complexity	complexity	NOUN
ijtc-870	186	4	taxes	taxis	NOUN
ijtc-870	186	5	on	on	ADP
ijtc-870	186	6	fringe	fringe	NOUN
ijtc-870	186	7	benefits	benefit	NOUN
ijtc-870	186	8	can	can	AUX
ijtc-870	186	9	increase	increase	VERB
ijtc-870	186	10	administrative	administrative	ADJ
ijtc-870	186	11	complexity	complexity	NOUN
ijtc-870	186	12	utilizing	utilize	VERB
ijtc-870	186	13	information	information	NOUN
ijtc-870	186	14	technology	technology	NOUN
ijtc-870	186	15	and	and	CCONJ
ijtc-870	186	16	integrated	integrate	VERB
ijtc-870	186	17	systems	system	NOUN
ijtc-870	186	18	to	to	PART
ijtc-870	186	19	reduce	reduce	VERB
ijtc-870	186	20	administrative	administrative	ADJ
ijtc-870	186	21	burden	burden	NOUN
ijtc-870	186	22	.	.	PUNCT
ijtc-870	187	1	potential	potential	ADJ
ijtc-870	187	2	tax	tax	NOUN
ijtc-870	187	3	avoidance	avoidance	NOUN
ijtc-870	187	4	risk	risk	NOUN
ijtc-870	187	5	of	of	ADP
ijtc-870	187	6	tax	tax	NOUN
ijtc-870	187	7	avoidance	avoidance	NOUN
ijtc-870	187	8	through	through	ADP
ijtc-870	187	9	setting	set	VERB
ijtc-870	187	10	up	up	ADP
ijtc-870	187	11	fringe	fringe	NOUN
ijtc-870	187	12	benefits	benefit	NOUN
ijtc-870	187	13	cooperation	cooperation	NOUN
ijtc-870	187	14	between	between	ADP
ijtc-870	187	15	tax	tax	NOUN
ijtc-870	187	16	authorities	authority	NOUN
ijtc-870	187	17	and	and	CCONJ
ijtc-870	187	18	the	the	DET
ijtc-870	187	19	private	private	ADJ
ijtc-870	187	20	sector	sector	NOUN
ijtc-870	187	21	in	in	ADP
ijtc-870	187	22	the	the	DET
ijtc-870	187	23	development	development	NOUN
ijtc-870	187	24	of	of	ADP
ijtc-870	187	25	strict	strict	ADJ
ijtc-870	187	26	guidelines	guideline	NOUN
ijtc-870	187	27	and	and	CCONJ
ijtc-870	187	28	oversight	oversight	NOUN
ijtc-870	187	29	.	.	PUNCT
ijtc-870	188	1	community	community	NOUN
ijtc-870	188	2	change	change	NOUN
ijtc-870	188	3	changes	change	NOUN
ijtc-870	188	4	in	in	ADP
ijtc-870	188	5	work	work	NOUN
ijtc-870	188	6	patterns	pattern	NOUN
ijtc-870	188	7	and	and	CCONJ
ijtc-870	188	8	employee	employee	NOUN
ijtc-870	188	9	preferences	preference	NOUN
ijtc-870	188	10	can	can	AUX
ijtc-870	188	11	affect	affect	VERB
ijtc-870	188	12	the	the	DET
ijtc-870	188	13	types	type	NOUN
ijtc-870	188	14	of	of	ADP
ijtc-870	188	15	fringe	fringe	NOUN
ijtc-870	188	16	benefits	benefit	NOUN
ijtc-870	188	17	flexibility	flexibility	NOUN
ijtc-870	188	18	in	in	ADP
ijtc-870	188	19	adjusting	adjust	VERB
ijtc-870	188	20	the	the	DET
ijtc-870	188	21	definition	definition	NOUN
ijtc-870	188	22	and	and	CCONJ
ijtc-870	188	23	types	type	NOUN
ijtc-870	188	24	of	of	ADP
ijtc-870	188	25	fringe	fringe	NOUN
ijtc-870	188	26	benefits	benefit	NOUN
ijtc-870	188	27	according	accord	VERB
ijtc-870	188	28	to	to	ADP
ijtc-870	188	29	the	the	DET
ijtc-870	188	30	changing	change	VERB
ijtc-870	188	31	dynamics	dynamic	NOUN
ijtc-870	188	32	of	of	ADP
ijtc-870	188	33	society	society	NOUN
ijtc-870	188	34	.	.	PUNCT
ijtc-870	189	1	technology	technology	NOUN
ijtc-870	189	2	and	and	CCONJ
ijtc-870	189	3	globalization	globalization	NOUN
ijtc-870	189	4	the	the	DET
ijtc-870	189	5	use	use	NOUN
ijtc-870	189	6	of	of	ADP
ijtc-870	189	7	technology	technology	NOUN
ijtc-870	189	8	and	and	CCONJ
ijtc-870	189	9	global	global	ADJ
ijtc-870	189	10	mobility	mobility	NOUN
ijtc-870	189	11	can	can	AUX
ijtc-870	189	12	complicate	complicate	VERB
ijtc-870	189	13	tax	tax	NOUN
ijtc-870	189	14	administration	administration	NOUN
ijtc-870	189	15	develop	develop	VERB
ijtc-870	189	16	cross	cross	ADJ
ijtc-870	189	17	-	-	ADJ
ijtc-870	189	18	border	border	ADJ
ijtc-870	189	19	cooperation	cooperation	NOUN
ijtc-870	189	20	in	in	ADP
ijtc-870	189	21	setting	set	VERB
ijtc-870	189	22	taxes	taxis	NOUN
ijtc-870	189	23	on	on	ADP
ijtc-870	189	24	fringe	fringe	NOUN
ijtc-870	189	25	benefits	benefit	NOUN
ijtc-870	189	26	.	.	PUNCT
ijtc-870	190	1	source	source	NOUN
ijtc-870	190	2	:	:	PUNCT
ijtc-870	190	3	modification	modification	NOUN
ijtc-870	190	4	of	of	ADP
ijtc-870	190	5	some	some	DET
ijtc-870	190	6	theories	theory	NOUN
ijtc-870	190	7	all	all	PRON
ijtc-870	190	8	of	of	ADP
ijtc-870	190	9	these	these	DET
ijtc-870	190	10	adaptations	adaptation	NOUN
ijtc-870	190	11	must	must	AUX
ijtc-870	190	12	be	be	AUX
ijtc-870	190	13	directed	direct	VERB
ijtc-870	190	14	towards	towards	ADP
ijtc-870	190	15	creating	create	VERB
ijtc-870	190	16	a	a	DET
ijtc-870	190	17	tax	tax	NOUN
ijtc-870	190	18	system	system	NOUN
ijtc-870	190	19	that	that	PRON
ijtc-870	190	20	is	be	AUX
ijtc-870	190	21	efficient	efficient	ADJ
ijtc-870	190	22	,	,	PUNCT
ijtc-870	190	23	fair	fair	ADJ
ijtc-870	190	24	and	and	CCONJ
ijtc-870	190	25	responsive	responsive	ADJ
ijtc-870	190	26	to	to	ADP
ijtc-870	190	27	the	the	DET
ijtc-870	190	28	dynamics	dynamic	NOUN
ijtc-870	190	29	of	of	ADP
ijtc-870	190	30	the	the	DET
ijtc-870	190	31	economic	economic	ADJ
ijtc-870	190	32	and	and	CCONJ
ijtc-870	190	33	social	social	ADJ
ijtc-870	190	34	environment	environment	NOUN
ijtc-870	190	35	.	.	PUNCT
ijtc-870	191	1	the	the	DET
ijtc-870	191	2	application	application	NOUN
ijtc-870	191	3	of	of	ADP
ijtc-870	191	4	taxes	taxis	NOUN
ijtc-870	191	5	on	on	ADP
ijtc-870	191	6	fringe	fringe	NOUN
ijtc-870	191	7	benefits	benefit	NOUN
ijtc-870	191	8	in	in	ADP
ijtc-870	191	9	the	the	DET
ijtc-870	191	10	real	real	ADJ
ijtc-870	191	11	world	world	NOUN
ijtc-870	191	12	faces	face	VERB
ijtc-870	191	13	a	a	DET
ijtc-870	191	14	number	number	NOUN
ijtc-870	191	15	of	of	ADP
ijtc-870	191	16	challenges	challenge	NOUN
ijtc-870	191	17	that	that	PRON
ijtc-870	191	18	need	need	VERB
ijtc-870	191	19	to	to	PART
ijtc-870	191	20	be	be	AUX
ijtc-870	191	21	overcome	overcome	VERB
ijtc-870	191	22	with	with	ADP
ijtc-870	191	23	smart	smart	ADJ
ijtc-870	191	24	adaptations	adaptation	NOUN
ijtc-870	191	25	.	.	PUNCT
ijtc-870	192	1	one	one	NUM
ijtc-870	192	2	of	of	ADP
ijtc-870	192	3	the	the	DET
ijtc-870	192	4	main	main	ADJ
ijtc-870	192	5	challenges	challenge	NOUN
ijtc-870	192	6	is	be	AUX
ijtc-870	192	7	to	to	PART
ijtc-870	192	8	determine	determine	VERB
ijtc-870	192	9	a	a	DET
ijtc-870	192	10	tax	tax	NOUN
ijtc-870	192	11	rate	rate	NOUN
ijtc-870	192	12	that	that	PRON
ijtc-870	192	13	is	be	AUX
ijtc-870	192	14	fair	fair	ADJ
ijtc-870	192	15	and	and	CCONJ
ijtc-870	192	16	does	do	AUX
ijtc-870	192	17	not	not	PART
ijtc-870	192	18	hinder	hinder	VERB
ijtc-870	192	19	employee	employee	NOUN
ijtc-870	192	20	motivation	motivation	NOUN
ijtc-870	192	21	.	.	PUNCT
ijtc-870	193	1	taxes	taxis	NOUN
ijtc-870	193	2	that	that	PRON
ijtc-870	193	3	are	be	AUX
ijtc-870	193	4	too	too	ADV
ijtc-870	193	5	high	high	ADJ
ijtc-870	193	6	can	can	AUX
ijtc-870	193	7	reduce	reduce	VERB
ijtc-870	193	8	incentives	incentive	NOUN
ijtc-870	193	9	for	for	SCONJ
ijtc-870	193	10	employees	employee	NOUN
ijtc-870	193	11	to	to	PART
ijtc-870	193	12	receive	receive	VERB
ijtc-870	193	13	fringe	fringe	NOUN
ijtc-870	193	14	benefits	benefit	NOUN
ijtc-870	193	15	or	or	CCONJ
ijtc-870	193	16	additional	additional	ADJ
ijtc-870	193	17	income	income	NOUN
ijtc-870	193	18	in	in	ADP
ijtc-870	193	19	non	non	ADJ
ijtc-870	193	20	-	-	ADJ
ijtc-870	193	21	monetary	monetary	ADJ
ijtc-870	193	22	forms	form	NOUN
ijtc-870	193	23	.	.	PUNCT
ijtc-870	194	1	in	in	ADP
ijtc-870	194	2	facing	face	VERB
ijtc-870	194	3	this	this	DET
ijtc-870	194	4	challenge	challenge	NOUN
ijtc-870	194	5	,	,	PUNCT
ijtc-870	194	6	the	the	DET
ijtc-870	194	7	necessary	necessary	ADJ
ijtc-870	194	8	adaptation	adaptation	NOUN
ijtc-870	194	9	is	be	AUX
ijtc-870	194	10	to	to	PART
ijtc-870	194	11	adopt	adopt	VERB
ijtc-870	194	12	a	a	DET
ijtc-870	194	13	tax	tax	NOUN
ijtc-870	194	14	differentiation	differentiation	NOUN
ijtc-870	194	15	approach	approach	NOUN
ijtc-870	194	16	based	base	VERB
ijtc-870	194	17	on	on	ADP
ijtc-870	194	18	the	the	DET
ijtc-870	194	19	type	type	NOUN
ijtc-870	194	20	of	of	ADP
ijtc-870	194	21	fringe	fringe	NOUN
ijtc-870	194	22	benefits	benefit	NOUN
ijtc-870	194	23	.	.	PUNCT
ijtc-870	195	1	for	for	ADP
ijtc-870	195	2	example	example	NOUN
ijtc-870	195	3	,	,	PUNCT
ijtc-870	195	4	providing	provide	VERB
ijtc-870	195	5	educational	educational	ADJ
ijtc-870	195	6	benefits	benefit	NOUN
ijtc-870	195	7	to	to	ADP
ijtc-870	195	8	employees	employee	NOUN
ijtc-870	195	9	'	'	PART
ijtc-870	195	10	children	child	NOUN
ijtc-870	195	11	may	may	AUX
ijtc-870	195	12	be	be	AUX
ijtc-870	195	13	taxed	tax	VERB
ijtc-870	195	14	less	less	ADJ
ijtc-870	195	15	than	than	ADP
ijtc-870	195	16	luxury	luxury	NOUN
ijtc-870	195	17	vacation	vacation	NOUN
ijtc-870	195	18	benefits	benefit	NOUN
ijtc-870	195	19	.	.	PUNCT
ijtc-870	196	1	administrative	administrative	ADJ
ijtc-870	196	2	complexity	complexity	NOUN
ijtc-870	196	3	is	be	AUX
ijtc-870	196	4	another	another	DET
ijtc-870	196	5	challenge	challenge	NOUN
ijtc-870	196	6	in	in	ADP
ijtc-870	196	7	applying	apply	VERB
ijtc-870	196	8	taxes	taxis	NOUN
ijtc-870	196	9	on	on	ADP
ijtc-870	196	10	fringe	fringe	NOUN
ijtc-870	196	11	benefits	benefit	NOUN
ijtc-870	196	12	.	.	PUNCT
ijtc-870	197	1	in	in	ADP
ijtc-870	197	2	contrast	contrast	NOUN
ijtc-870	197	3	to	to	ADP
ijtc-870	197	4	ordinary	ordinary	ADJ
ijtc-870	197	5	monetary	monetary	ADJ
ijtc-870	197	6	income	income	NOUN
ijtc-870	197	7	,	,	PUNCT
ijtc-870	197	8	fringe	fringe	NOUN
ijtc-870	197	9	benefits	benefit	NOUN
ijtc-870	197	10	often	often	ADV
ijtc-870	197	11	have	have	VERB
ijtc-870	197	12	characteristics	characteristic	NOUN
ijtc-870	197	13	that	that	PRON
ijtc-870	197	14	are	be	AUX
ijtc-870	197	15	more	more	ADV
ijtc-870	197	16	complicated	complicated	ADJ
ijtc-870	197	17	to	to	PART
ijtc-870	197	18	calculate	calculate	VERB
ijtc-870	197	19	and	and	CCONJ
ijtc-870	197	20	report	report	VERB
ijtc-870	197	21	.	.	PUNCT
ijtc-870	198	1	to	to	PART
ijtc-870	198	2	overcome	overcome	VERB
ijtc-870	198	3	this	this	PRON
ijtc-870	198	4	,	,	PUNCT
ijtc-870	198	5	the	the	DET
ijtc-870	198	6	necessary	necessary	ADJ
ijtc-870	198	7	adaptation	adaptation	NOUN
ijtc-870	198	8	is	be	AUX
ijtc-870	198	9	to	to	PART
ijtc-870	198	10	utilize	utilize	VERB
ijtc-870	198	11	information	information	NOUN
ijtc-870	198	12	technology	technology	NOUN
ijtc-870	198	13	and	and	CCONJ
ijtc-870	198	14	integrated	integrate	VERB
ijtc-870	198	15	systems	system	NOUN
ijtc-870	198	16	in	in	ADP
ijtc-870	198	17	the	the	DET
ijtc-870	198	18	taxation	taxation	NOUN
ijtc-870	198	19	process	process	NOUN
ijtc-870	198	20	.	.	PUNCT
ijtc-870	199	1	automation	automation	NOUN
ijtc-870	199	2	of	of	ADP
ijtc-870	199	3	calculations	calculation	NOUN
ijtc-870	199	4	and	and	CCONJ
ijtc-870	199	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	199	6	fringe	fringe	NOUN
ijtc-870	199	7	benefits	benefit	NOUN
ijtc-870	199	8	in	in	ADP
ijtc-870	199	9	tax	tax	NOUN
ijtc-870	199	10	law	law	NOUN
ijtc-870	199	11	:	:	PUNCT
ijtc-870	199	12	matching	match	VERB
ijtc-870	199	13	principle	principle	NOUN
ijtc-870	199	14	and	and	CCONJ
ijtc-870	199	15	tax	tax	NOUN
ijtc-870	199	16	justice	justice	PROPN
ijtc-870	199	17	perspective	perspective	NOUN
ijtc-870	199	18	silalahi	silalahi	NOUN
ijtc-870	199	19	and	and	CCONJ
ijtc-870	199	20	kurnia	kurnia	NOUN
ijtc-870	199	21	697	697	NUM
ijtc-870	199	22	|	|	ADV
ijtc-870	199	23	ilomata	ilomata	PROPN
ijtc-870	199	24	international	international	ADJ
ijtc-870	199	25	journal	journal	NOUN
ijtc-870	199	26	of	of	ADP
ijtc-870	199	27	tax	tax	PROPN
ijtc-870	199	28	&	&	CCONJ
ijtc-870	199	29	accounting	accounting	PROPN
ijtc-870	199	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	199	31	reporting	reporting	NOUN
ijtc-870	199	32	can	can	AUX
ijtc-870	199	33	reduce	reduce	VERB
ijtc-870	199	34	administrative	administrative	ADJ
ijtc-870	199	35	burdens	burden	NOUN
ijtc-870	199	36	for	for	ADP
ijtc-870	199	37	both	both	DET
ijtc-870	199	38	companies	company	NOUN
ijtc-870	199	39	and	and	CCONJ
ijtc-870	199	40	tax	tax	NOUN
ijtc-870	199	41	authorities	authority	NOUN
ijtc-870	199	42	.	.	PUNCT
ijtc-870	200	1	another	another	DET
ijtc-870	200	2	serious	serious	ADJ
ijtc-870	200	3	challenge	challenge	NOUN
ijtc-870	200	4	is	be	AUX
ijtc-870	200	5	the	the	DET
ijtc-870	200	6	potential	potential	NOUN
ijtc-870	200	7	for	for	ADP
ijtc-870	200	8	tax	tax	NOUN
ijtc-870	200	9	evasion	evasion	NOUN
ijtc-870	200	10	through	through	ADP
ijtc-870	200	11	the	the	DET
ijtc-870	200	12	dishonest	dishonest	ADJ
ijtc-870	200	13	arrangement	arrangement	NOUN
ijtc-870	200	14	of	of	ADP
ijtc-870	200	15	fringe	fringe	NOUN
ijtc-870	200	16	benefits	benefit	NOUN
ijtc-870	200	17	.	.	PUNCT
ijtc-870	201	1	employees	employee	NOUN
ijtc-870	201	2	or	or	CCONJ
ijtc-870	201	3	employers	employer	NOUN
ijtc-870	201	4	may	may	AUX
ijtc-870	201	5	try	try	VERB
ijtc-870	201	6	to	to	PART
ijtc-870	201	7	manipulate	manipulate	VERB
ijtc-870	201	8	the	the	DET
ijtc-870	201	9	type	type	NOUN
ijtc-870	201	10	or	or	CCONJ
ijtc-870	201	11	value	value	NOUN
ijtc-870	201	12	of	of	ADP
ijtc-870	201	13	fringe	fringe	NOUN
ijtc-870	201	14	benefits	benefit	NOUN
ijtc-870	201	15	in	in	ADP
ijtc-870	201	16	order	order	NOUN
ijtc-870	201	17	to	to	PART
ijtc-870	201	18	reduce	reduce	VERB
ijtc-870	201	19	tax	tax	NOUN
ijtc-870	201	20	liability	liability	NOUN
ijtc-870	201	21	.	.	PUNCT
ijtc-870	202	1	to	to	PART
ijtc-870	202	2	overcome	overcome	VERB
ijtc-870	202	3	this	this	PRON
ijtc-870	202	4	,	,	PUNCT
ijtc-870	202	5	adaptation	adaptation	NOUN
ijtc-870	202	6	is	be	AUX
ijtc-870	202	7	needed	need	VERB
ijtc-870	202	8	in	in	ADP
ijtc-870	202	9	the	the	DET
ijtc-870	202	10	form	form	NOUN
ijtc-870	202	11	of	of	ADP
ijtc-870	202	12	close	close	ADJ
ijtc-870	202	13	cooperation	cooperation	NOUN
ijtc-870	202	14	between	between	ADP
ijtc-870	202	15	the	the	DET
ijtc-870	202	16	tax	tax	NOUN
ijtc-870	202	17	authorities	authority	NOUN
ijtc-870	202	18	and	and	CCONJ
ijtc-870	202	19	the	the	DET
ijtc-870	202	20	private	private	ADJ
ijtc-870	202	21	sector	sector	NOUN
ijtc-870	202	22	.	.	PUNCT
ijtc-870	203	1	clear	clear	ADJ
ijtc-870	203	2	guidelines	guideline	NOUN
ijtc-870	203	3	and	and	CCONJ
ijtc-870	203	4	strict	strict	ADJ
ijtc-870	203	5	oversight	oversight	NOUN
ijtc-870	203	6	of	of	ADP
ijtc-870	203	7	the	the	DET
ijtc-870	203	8	arrangement	arrangement	NOUN
ijtc-870	203	9	of	of	ADP
ijtc-870	203	10	fringe	fringe	NOUN
ijtc-870	203	11	benefits	benefit	NOUN
ijtc-870	203	12	are	be	AUX
ijtc-870	203	13	important	important	ADJ
ijtc-870	203	14	to	to	PART
ijtc-870	203	15	prevent	prevent	VERB
ijtc-870	203	16	tax	tax	NOUN
ijtc-870	203	17	evasion	evasion	NOUN
ijtc-870	203	18	.	.	PUNCT
ijtc-870	204	1	in	in	ADP
ijtc-870	204	2	facing	face	VERB
ijtc-870	204	3	societal	societal	ADJ
ijtc-870	204	4	changes	change	NOUN
ijtc-870	204	5	and	and	CCONJ
ijtc-870	204	6	technological	technological	ADJ
ijtc-870	204	7	developments	development	NOUN
ijtc-870	204	8	,	,	PUNCT
ijtc-870	204	9	flexible	flexible	ADJ
ijtc-870	204	10	adaptation	adaptation	NOUN
ijtc-870	204	11	is	be	AUX
ijtc-870	204	12	also	also	ADV
ijtc-870	204	13	needed	need	VERB
ijtc-870	204	14	(	(	PUNCT
ijtc-870	204	15	saragih	saragih	INTJ
ijtc-870	204	16	et	et	PROPN
ijtc-870	204	17	al	al	PROPN
ijtc-870	204	18	.	.	PROPN
ijtc-870	204	19	,	,	PUNCT
ijtc-870	204	20	2022	2022	NUM
ijtc-870	204	21	)	)	PUNCT
ijtc-870	204	22	.	.	PUNCT
ijtc-870	205	1	the	the	DET
ijtc-870	205	2	types	type	NOUN
ijtc-870	205	3	of	of	ADP
ijtc-870	205	4	fringe	fringe	NOUN
ijtc-870	205	5	benefits	benefit	NOUN
ijtc-870	205	6	that	that	PRON
ijtc-870	205	7	are	be	AUX
ijtc-870	205	8	relevant	relevant	ADJ
ijtc-870	205	9	and	and	CCONJ
ijtc-870	205	10	desired	desire	VERB
ijtc-870	205	11	by	by	ADP
ijtc-870	205	12	employees	employee	NOUN
ijtc-870	205	13	may	may	AUX
ijtc-870	205	14	change	change	VERB
ijtc-870	205	15	over	over	ADP
ijtc-870	205	16	time	time	NOUN
ijtc-870	205	17	.	.	PUNCT
ijtc-870	206	1	therefore	therefore	ADV
ijtc-870	206	2	,	,	PUNCT
ijtc-870	206	3	the	the	DET
ijtc-870	206	4	adaptation	adaptation	NOUN
ijtc-870	206	5	needed	need	VERB
ijtc-870	206	6	is	be	AUX
ijtc-870	206	7	flexibility	flexibility	NOUN
ijtc-870	206	8	in	in	ADP
ijtc-870	206	9	adjusting	adjust	VERB
ijtc-870	206	10	the	the	DET
ijtc-870	206	11	definition	definition	NOUN
ijtc-870	206	12	and	and	CCONJ
ijtc-870	206	13	types	type	NOUN
ijtc-870	206	14	of	of	ADP
ijtc-870	206	15	fringe	fringe	NOUN
ijtc-870	206	16	benefits	benefit	NOUN
ijtc-870	206	17	according	accord	VERB
ijtc-870	206	18	to	to	ADP
ijtc-870	206	19	the	the	DET
ijtc-870	206	20	changing	change	VERB
ijtc-870	206	21	dynamics	dynamic	NOUN
ijtc-870	206	22	of	of	ADP
ijtc-870	206	23	society	society	NOUN
ijtc-870	206	24	.	.	PUNCT
ijtc-870	207	1	for	for	ADP
ijtc-870	207	2	example	example	NOUN
ijtc-870	207	3	,	,	PUNCT
ijtc-870	207	4	by	by	ADP
ijtc-870	207	5	considering	consider	VERB
ijtc-870	207	6	the	the	DET
ijtc-870	207	7	types	type	NOUN
ijtc-870	207	8	of	of	ADP
ijtc-870	207	9	incentives	incentive	NOUN
ijtc-870	207	10	that	that	PRON
ijtc-870	207	11	are	be	AUX
ijtc-870	207	12	more	more	ADV
ijtc-870	207	13	in	in	ADP
ijtc-870	207	14	line	line	NOUN
ijtc-870	207	15	with	with	ADP
ijtc-870	207	16	the	the	DET
ijtc-870	207	17	lifestyle	lifestyle	NOUN
ijtc-870	207	18	and	and	CCONJ
ijtc-870	207	19	needs	need	NOUN
ijtc-870	207	20	of	of	ADP
ijtc-870	207	21	today	today	NOUN
ijtc-870	207	22	's	's	PART
ijtc-870	207	23	employees	employee	NOUN
ijtc-870	207	24	.	.	PUNCT
ijtc-870	208	1	in	in	ADP
ijtc-870	208	2	the	the	DET
ijtc-870	208	3	era	era	NOUN
ijtc-870	208	4	of	of	ADP
ijtc-870	208	5	globalization	globalization	NOUN
ijtc-870	208	6	,	,	PUNCT
ijtc-870	208	7	challenges	challenge	NOUN
ijtc-870	208	8	are	be	AUX
ijtc-870	208	9	increasingly	increasingly	ADV
ijtc-870	208	10	complex	complex	ADJ
ijtc-870	208	11	with	with	ADP
ijtc-870	208	12	labor	labor	NOUN
ijtc-870	208	13	mobility	mobility	NOUN
ijtc-870	208	14	and	and	CCONJ
ijtc-870	208	15	crossborder	crossborder	NOUN
ijtc-870	208	16	transactions	transaction	NOUN
ijtc-870	208	17	.	.	PUNCT
ijtc-870	209	1	this	this	PRON
ijtc-870	209	2	requires	require	VERB
ijtc-870	209	3	adaptation	adaptation	NOUN
ijtc-870	209	4	in	in	ADP
ijtc-870	209	5	the	the	DET
ijtc-870	209	6	form	form	NOUN
ijtc-870	209	7	of	of	ADP
ijtc-870	209	8	cross	cross	ADJ
ijtc-870	209	9	-	-	ADJ
ijtc-870	209	10	border	border	ADJ
ijtc-870	209	11	cooperation	cooperation	NOUN
ijtc-870	209	12	in	in	ADP
ijtc-870	209	13	regulating	regulate	VERB
ijtc-870	209	14	taxes	taxis	NOUN
ijtc-870	209	15	on	on	ADP
ijtc-870	209	16	fringe	fringe	NOUN
ijtc-870	209	17	benefits	benefit	NOUN
ijtc-870	209	18	(	(	PUNCT
ijtc-870	209	19	lazear	lazear	ADJ
ijtc-870	209	20	,	,	PUNCT
ijtc-870	209	21	2018	2018	NUM
ijtc-870	209	22	)	)	PUNCT
ijtc-870	209	23	.	.	PUNCT
ijtc-870	210	1	countries	country	NOUN
ijtc-870	210	2	need	need	VERB
ijtc-870	210	3	to	to	PART
ijtc-870	210	4	work	work	VERB
ijtc-870	210	5	together	together	ADV
ijtc-870	210	6	to	to	PART
ijtc-870	210	7	develop	develop	VERB
ijtc-870	210	8	consistent	consistent	ADJ
ijtc-870	210	9	guidelines	guideline	NOUN
ijtc-870	210	10	and	and	CCONJ
ijtc-870	210	11	ensure	ensure	VERB
ijtc-870	210	12	that	that	SCONJ
ijtc-870	210	13	cross	cross	ADJ
ijtc-870	210	14	-	-	ADJ
ijtc-870	210	15	border	border	ADJ
ijtc-870	210	16	tax	tax	NOUN
ijtc-870	210	17	evasion	evasion	NOUN
ijtc-870	210	18	does	do	AUX
ijtc-870	210	19	not	not	PART
ijtc-870	210	20	harm	harm	VERB
ijtc-870	210	21	national	national	ADJ
ijtc-870	210	22	income	income	NOUN
ijtc-870	210	23	.	.	PUNCT
ijtc-870	211	1	these	these	DET
ijtc-870	211	2	challenges	challenge	NOUN
ijtc-870	211	3	not	not	PART
ijtc-870	211	4	only	only	ADV
ijtc-870	211	5	affect	affect	VERB
ijtc-870	211	6	aspects	aspect	NOUN
ijtc-870	211	7	of	of	ADP
ijtc-870	211	8	taxation	taxation	NOUN
ijtc-870	211	9	,	,	PUNCT
ijtc-870	211	10	but	but	CCONJ
ijtc-870	211	11	also	also	ADV
ijtc-870	211	12	have	have	VERB
ijtc-870	211	13	an	an	DET
ijtc-870	211	14	impact	impact	NOUN
ijtc-870	211	15	on	on	ADP
ijtc-870	211	16	the	the	DET
ijtc-870	211	17	economic	economic	ADJ
ijtc-870	211	18	,	,	PUNCT
ijtc-870	211	19	social	social	ADJ
ijtc-870	211	20	and	and	CCONJ
ijtc-870	211	21	welfare	welfare	NOUN
ijtc-870	211	22	of	of	ADP
ijtc-870	211	23	society	society	NOUN
ijtc-870	211	24	.	.	PUNCT
ijtc-870	212	1	therefore	therefore	ADV
ijtc-870	212	2	,	,	PUNCT
ijtc-870	212	3	proper	proper	ADJ
ijtc-870	212	4	and	and	CCONJ
ijtc-870	212	5	planned	planned	ADJ
ijtc-870	212	6	adaptation	adaptation	NOUN
ijtc-870	212	7	is	be	AUX
ijtc-870	212	8	very	very	ADV
ijtc-870	212	9	important	important	ADJ
ijtc-870	212	10	to	to	PART
ijtc-870	212	11	ensure	ensure	VERB
ijtc-870	212	12	that	that	SCONJ
ijtc-870	212	13	the	the	DET
ijtc-870	212	14	taxation	taxation	NOUN
ijtc-870	212	15	system	system	NOUN
ijtc-870	212	16	for	for	ADP
ijtc-870	212	17	fringe	fringe	NOUN
ijtc-870	212	18	benefits	benefit	NOUN
ijtc-870	212	19	remains	remain	VERB
ijtc-870	212	20	efficient	efficient	ADJ
ijtc-870	212	21	,	,	PUNCT
ijtc-870	212	22	fair	fair	ADJ
ijtc-870	212	23	,	,	PUNCT
ijtc-870	212	24	and	and	CCONJ
ijtc-870	212	25	relevant	relevant	ADJ
ijtc-870	212	26	to	to	ADP
ijtc-870	212	27	the	the	DET
ijtc-870	212	28	times	time	NOUN
ijtc-870	212	29	.	.	PUNCT
ijtc-870	213	1	7	7	X
ijtc-870	213	2	.	.	X
ijtc-870	213	3	global	global	ADJ
ijtc-870	213	4	economic	economic	ADJ
ijtc-870	213	5	contexts	context	NOUN
ijtc-870	213	6	in	in	ADP
ijtc-870	213	7	an	an	DET
ijtc-870	213	8	era	era	NOUN
ijtc-870	213	9	of	of	ADP
ijtc-870	213	10	increasingly	increasingly	ADV
ijtc-870	213	11	connected	connect	VERB
ijtc-870	213	12	globalization	globalization	NOUN
ijtc-870	213	13	,	,	PUNCT
ijtc-870	213	14	the	the	DET
ijtc-870	213	15	aspect	aspect	NOUN
ijtc-870	213	16	of	of	ADP
ijtc-870	213	17	taxation	taxation	NOUN
ijtc-870	213	18	has	have	AUX
ijtc-870	213	19	become	become	VERB
ijtc-870	213	20	an	an	DET
ijtc-870	213	21	important	important	ADJ
ijtc-870	213	22	element	element	NOUN
ijtc-870	213	23	in	in	ADP
ijtc-870	213	24	responding	respond	VERB
ijtc-870	213	25	to	to	ADP
ijtc-870	213	26	global	global	ADJ
ijtc-870	213	27	economic	economic	ADJ
ijtc-870	213	28	challenges	challenge	NOUN
ijtc-870	213	29	and	and	CCONJ
ijtc-870	213	30	opportunities	opportunity	NOUN
ijtc-870	213	31	.	.	PUNCT
ijtc-870	214	1	first	first	ADV
ijtc-870	214	2	of	of	ADP
ijtc-870	214	3	all	all	PRON
ijtc-870	214	4	,	,	PUNCT
ijtc-870	214	5	the	the	DET
ijtc-870	214	6	phenomenon	phenomenon	NOUN
ijtc-870	214	7	of	of	ADP
ijtc-870	214	8	tax	tax	NOUN
ijtc-870	214	9	shifts	shift	NOUN
ijtc-870	214	10	and	and	CCONJ
ijtc-870	214	11	fiscal	fiscal	ADJ
ijtc-870	214	12	competition	competition	NOUN
ijtc-870	214	13	between	between	ADP
ijtc-870	214	14	countries	country	NOUN
ijtc-870	214	15	can	can	AUX
ijtc-870	214	16	influence	influence	VERB
ijtc-870	214	17	how	how	SCONJ
ijtc-870	214	18	taxes	taxis	NOUN
ijtc-870	214	19	on	on	ADP
ijtc-870	214	20	fringe	fringe	NOUN
ijtc-870	214	21	benefits	benefit	NOUN
ijtc-870	214	22	are	be	AUX
ijtc-870	214	23	applied	apply	VERB
ijtc-870	214	24	.	.	PUNCT
ijtc-870	215	1	countries	country	NOUN
ijtc-870	215	2	tend	tend	VERB
ijtc-870	215	3	to	to	PART
ijtc-870	215	4	compete	compete	VERB
ijtc-870	215	5	to	to	PART
ijtc-870	215	6	attract	attract	VERB
ijtc-870	215	7	investment	investment	NOUN
ijtc-870	215	8	and	and	CCONJ
ijtc-870	215	9	labor	labor	NOUN
ijtc-870	215	10	through	through	ADP
ijtc-870	215	11	more	more	ADV
ijtc-870	215	12	attractive	attractive	ADJ
ijtc-870	215	13	tax	tax	NOUN
ijtc-870	215	14	policies	policy	NOUN
ijtc-870	215	15	,	,	PUNCT
ijtc-870	215	16	including	include	VERB
ijtc-870	215	17	fringe	fringe	NOUN
ijtc-870	215	18	benefits	benefit	NOUN
ijtc-870	215	19	incentives	incentive	NOUN
ijtc-870	215	20	(	(	PUNCT
ijtc-870	215	21	maria	maria	PROPN
ijtc-870	215	22	pavelea	pavelea	PROPN
ijtc-870	215	23	et	et	PROPN
ijtc-870	215	24	al	al	PROPN
ijtc-870	215	25	.	.	PROPN
ijtc-870	215	26	,	,	PUNCT
ijtc-870	215	27	2022	2022	NUM
ijtc-870	215	28	)	)	PUNCT
ijtc-870	215	29	.	.	PUNCT
ijtc-870	216	1	therefore	therefore	ADV
ijtc-870	216	2	,	,	PUNCT
ijtc-870	216	3	this	this	DET
ijtc-870	216	4	study	study	NOUN
ijtc-870	216	5	can	can	AUX
ijtc-870	216	6	provide	provide	VERB
ijtc-870	216	7	a	a	DET
ijtc-870	216	8	deeper	deep	ADJ
ijtc-870	216	9	view	view	NOUN
ijtc-870	216	10	of	of	ADP
ijtc-870	216	11	how	how	SCONJ
ijtc-870	216	12	countries	country	NOUN
ijtc-870	216	13	can	can	AUX
ijtc-870	216	14	regulate	regulate	VERB
ijtc-870	216	15	taxes	taxis	NOUN
ijtc-870	216	16	on	on	ADP
ijtc-870	216	17	fringe	fringe	NOUN
ijtc-870	216	18	benefits	benefit	NOUN
ijtc-870	216	19	in	in	ADP
ijtc-870	216	20	the	the	DET
ijtc-870	216	21	context	context	NOUN
ijtc-870	216	22	of	of	ADP
ijtc-870	216	23	fair	fair	ADJ
ijtc-870	216	24	and	and	CCONJ
ijtc-870	216	25	balanced	balanced	ADJ
ijtc-870	216	26	global	global	ADJ
ijtc-870	216	27	competition	competition	NOUN
ijtc-870	216	28	.	.	PUNCT
ijtc-870	217	1	second	second	ADJ
ijtc-870	217	2	,	,	PUNCT
ijtc-870	217	3	in	in	ADP
ijtc-870	217	4	facing	face	VERB
ijtc-870	217	5	the	the	DET
ijtc-870	217	6	digital	digital	ADJ
ijtc-870	217	7	economy	economy	NOUN
ijtc-870	217	8	and	and	CCONJ
ijtc-870	217	9	changes	change	NOUN
ijtc-870	217	10	in	in	ADP
ijtc-870	217	11	global	global	ADJ
ijtc-870	217	12	work	work	NOUN
ijtc-870	217	13	patterns	pattern	NOUN
ijtc-870	217	14	,	,	PUNCT
ijtc-870	217	15	tax	tax	NOUN
ijtc-870	217	16	arrangements	arrangement	NOUN
ijtc-870	217	17	on	on	ADP
ijtc-870	217	18	fringe	fringe	NOUN
ijtc-870	217	19	benefits	benefit	NOUN
ijtc-870	217	20	incentives	incentive	NOUN
ijtc-870	217	21	and	and	CCONJ
ijtc-870	217	22	pleasures	pleasure	NOUN
ijtc-870	217	23	also	also	ADV
ijtc-870	217	24	need	need	VERB
ijtc-870	217	25	to	to	PART
ijtc-870	217	26	accommodate	accommodate	VERB
ijtc-870	217	27	this	this	DET
ijtc-870	217	28	new	new	ADJ
ijtc-870	217	29	reality	reality	NOUN
ijtc-870	217	30	.	.	PUNCT
ijtc-870	218	1	many	many	ADJ
ijtc-870	218	2	workers	worker	NOUN
ijtc-870	218	3	work	work	VERB
ijtc-870	218	4	flexibly	flexibly	ADV
ijtc-870	218	5	from	from	ADP
ijtc-870	218	6	a	a	DET
ijtc-870	218	7	variety	variety	NOUN
ijtc-870	218	8	of	of	ADP
ijtc-870	218	9	locations	location	NOUN
ijtc-870	218	10	,	,	PUNCT
ijtc-870	218	11	and	and	CCONJ
ijtc-870	218	12	the	the	DET
ijtc-870	218	13	relevant	relevant	ADJ
ijtc-870	218	14	fringe	fringe	NOUN
ijtc-870	218	15	benefits	benefit	NOUN
ijtc-870	218	16	incentives	incentive	NOUN
ijtc-870	218	17	also	also	ADV
ijtc-870	218	18	change	change	VERB
ijtc-870	218	19	as	as	SCONJ
ijtc-870	218	20	technology	technology	NOUN
ijtc-870	218	21	evolves	evolve	VERB
ijtc-870	218	22	.	.	PUNCT
ijtc-870	219	1	this	this	DET
ijtc-870	219	2	study	study	NOUN
ijtc-870	219	3	can	can	AUX
ijtc-870	219	4	provide	provide	VERB
ijtc-870	219	5	insights	insight	NOUN
ijtc-870	219	6	on	on	ADP
ijtc-870	219	7	how	how	SCONJ
ijtc-870	219	8	tax	tax	NOUN
ijtc-870	219	9	adaptations	adaptation	NOUN
ijtc-870	219	10	fringe	fringe	NOUN
ijtc-870	219	11	benefits	benefit	NOUN
ijtc-870	219	12	can	can	AUX
ijtc-870	219	13	be	be	AUX
ijtc-870	219	14	carried	carry	VERB
ijtc-870	219	15	out	out	ADP
ijtc-870	219	16	to	to	PART
ijtc-870	219	17	reflect	reflect	VERB
ijtc-870	219	18	an	an	DET
ijtc-870	219	19	increasingly	increasingly	ADV
ijtc-870	219	20	global	global	ADJ
ijtc-870	219	21	and	and	CCONJ
ijtc-870	219	22	connected	connected	ADJ
ijtc-870	219	23	work	work	NOUN
ijtc-870	219	24	environment	environment	NOUN
ijtc-870	219	25	.	.	PUNCT
ijtc-870	220	1	in	in	ADP
ijtc-870	220	2	the	the	DET
ijtc-870	220	3	context	context	NOUN
ijtc-870	220	4	of	of	ADP
ijtc-870	220	5	a	a	DET
ijtc-870	220	6	rapidly	rapidly	ADV
ijtc-870	220	7	changing	change	VERB
ijtc-870	220	8	global	global	ADJ
ijtc-870	220	9	economy	economy	NOUN
ijtc-870	220	10	,	,	PUNCT
ijtc-870	220	11	income	income	NOUN
ijtc-870	220	12	inequality	inequality	NOUN
ijtc-870	220	13	and	and	CCONJ
ijtc-870	220	14	wealth	wealth	NOUN
ijtc-870	220	15	distribution	distribution	NOUN
ijtc-870	220	16	issues	issue	NOUN
ijtc-870	220	17	are	be	AUX
ijtc-870	220	18	a	a	DET
ijtc-870	220	19	major	major	ADJ
ijtc-870	220	20	concern	concern	NOUN
ijtc-870	220	21	.	.	PUNCT
ijtc-870	221	1	the	the	DET
ijtc-870	221	2	application	application	NOUN
ijtc-870	221	3	of	of	ADP
ijtc-870	221	4	taxes	taxis	NOUN
ijtc-870	221	5	on	on	ADP
ijtc-870	221	6	fringe	fringe	NOUN
ijtc-870	221	7	benefits	benefit	NOUN
ijtc-870	221	8	can	can	AUX
ijtc-870	221	9	be	be	AUX
ijtc-870	221	10	a	a	DET
ijtc-870	221	11	relevant	relevant	ADJ
ijtc-870	221	12	instrument	instrument	NOUN
ijtc-870	221	13	in	in	ADP
ijtc-870	221	14	efforts	effort	NOUN
ijtc-870	221	15	to	to	PART
ijtc-870	221	16	reduce	reduce	VERB
ijtc-870	221	17	economic	economic	ADJ
ijtc-870	221	18	disparities	disparity	NOUN
ijtc-870	221	19	(	(	PUNCT
ijtc-870	221	20	raihan	raihan	NOUN
ijtc-870	221	21	,	,	PUNCT
ijtc-870	221	22	2023	2023	NUM
ijtc-870	221	23	)	)	PUNCT
ijtc-870	221	24	.	.	PUNCT
ijtc-870	222	1	this	this	DET
ijtc-870	222	2	study	study	NOUN
ijtc-870	222	3	has	have	VERB
ijtc-870	222	4	the	the	DET
ijtc-870	222	5	potential	potential	NOUN
ijtc-870	222	6	to	to	PART
ijtc-870	222	7	provide	provide	VERB
ijtc-870	222	8	insight	insight	NOUN
ijtc-870	222	9	into	into	ADP
ijtc-870	222	10	how	how	SCONJ
ijtc-870	222	11	taxes	taxis	NOUN
ijtc-870	222	12	on	on	ADP
ijtc-870	222	13	fringe	fringe	NOUN
ijtc-870	222	14	benefits	benefit	NOUN
ijtc-870	222	15	can	can	AUX
ijtc-870	222	16	be	be	AUX
ijtc-870	222	17	directed	direct	VERB
ijtc-870	222	18	to	to	PART
ijtc-870	222	19	promote	promote	VERB
ijtc-870	222	20	redistribution	redistribution	NOUN
ijtc-870	222	21	that	that	PRON
ijtc-870	222	22	is	be	AUX
ijtc-870	222	23	more	more	ADV
ijtc-870	222	24	equitable	equitable	ADJ
ijtc-870	222	25	and	and	CCONJ
ijtc-870	222	26	sustainable	sustainable	ADJ
ijtc-870	222	27	.	.	PUNCT
ijtc-870	223	1	in	in	ADP
ijtc-870	223	2	a	a	DET
ijtc-870	223	3	situation	situation	NOUN
ijtc-870	223	4	where	where	SCONJ
ijtc-870	223	5	many	many	ADJ
ijtc-870	223	6	multinational	multinational	ADJ
ijtc-870	223	7	companies	company	NOUN
ijtc-870	223	8	operate	operate	VERB
ijtc-870	223	9	in	in	ADP
ijtc-870	223	10	different	different	ADJ
ijtc-870	223	11	countries	country	NOUN
ijtc-870	223	12	,	,	PUNCT
ijtc-870	223	13	this	this	DET
ijtc-870	223	14	study	study	NOUN
ijtc-870	223	15	can	can	AUX
ijtc-870	223	16	also	also	ADV
ijtc-870	223	17	address	address	VERB
ijtc-870	223	18	global	global	ADJ
ijtc-870	223	19	issues	issue	NOUN
ijtc-870	223	20	such	such	ADJ
ijtc-870	223	21	as	as	ADP
ijtc-870	223	22	tax	tax	NOUN
ijtc-870	223	23	suppression	suppression	NOUN
ijtc-870	223	24	and	and	CCONJ
ijtc-870	223	25	tax	tax	NOUN
ijtc-870	223	26	evasion	evasion	NOUN
ijtc-870	223	27	.	.	PUNCT
ijtc-870	224	1	inconsistent	inconsistent	ADJ
ijtc-870	224	2	regulation	regulation	NOUN
ijtc-870	224	3	of	of	ADP
ijtc-870	224	4	taxes	taxis	NOUN
ijtc-870	224	5	on	on	ADP
ijtc-870	224	6	fringe	fringe	NOUN
ijtc-870	224	7	benefits	benefit	NOUN
ijtc-870	224	8	and	and	CCONJ
ijtc-870	224	9	benefits	benefit	NOUN
ijtc-870	224	10	between	between	ADP
ijtc-870	224	11	countries	country	NOUN
ijtc-870	224	12	can	can	AUX
ijtc-870	224	13	create	create	VERB
ijtc-870	224	14	loopholes	loophole	NOUN
ijtc-870	224	15	for	for	ADP
ijtc-870	224	16	tax	tax	NOUN
ijtc-870	224	17	avoidance	avoidance	NOUN
ijtc-870	224	18	that	that	PRON
ijtc-870	224	19	is	be	AUX
ijtc-870	224	20	detrimental	detrimental	ADJ
ijtc-870	224	21	to	to	ADP
ijtc-870	224	22	national	national	ADJ
ijtc-870	224	23	income	income	NOUN
ijtc-870	224	24	.	.	PUNCT
ijtc-870	225	1	therefore	therefore	ADV
ijtc-870	225	2	,	,	PUNCT
ijtc-870	225	3	this	this	DET
ijtc-870	225	4	study	study	NOUN
ijtc-870	225	5	can	can	AUX
ijtc-870	225	6	explore	explore	VERB
ijtc-870	225	7	how	how	SCONJ
ijtc-870	225	8	international	international	ADJ
ijtc-870	225	9	cooperation	cooperation	NOUN
ijtc-870	225	10	can	can	AUX
ijtc-870	225	11	be	be	AUX
ijtc-870	225	12	enhanced	enhance	VERB
ijtc-870	225	13	to	to	PART
ijtc-870	225	14	address	address	VERB
ijtc-870	225	15	this	this	DET
ijtc-870	225	16	kind	kind	NOUN
ijtc-870	225	17	of	of	ADP
ijtc-870	225	18	global	global	ADJ
ijtc-870	225	19	challenge	challenge	NOUN
ijtc-870	225	20	(	(	PUNCT
ijtc-870	225	21	kraemer	kraemer	PROPN
ijtc-870	225	22	&	&	CCONJ
ijtc-870	225	23	lehtimäki	lehtimäki	PROPN
ijtc-870	225	24	,	,	PUNCT
ijtc-870	225	25	2023	2023	NUM
ijtc-870	225	26	)	)	PUNCT
ijtc-870	225	27	.	.	PUNCT
ijtc-870	226	1	it	it	PRON
ijtc-870	226	2	can	can	AUX
ijtc-870	226	3	be	be	AUX
ijtc-870	226	4	said	say	VERB
ijtc-870	226	5	that	that	SCONJ
ijtc-870	226	6	this	this	DET
ijtc-870	226	7	study	study	NOUN
ijtc-870	226	8	is	be	AUX
ijtc-870	226	9	not	not	PART
ijtc-870	226	10	only	only	ADV
ijtc-870	226	11	relevant	relevant	ADJ
ijtc-870	226	12	in	in	ADP
ijtc-870	226	13	the	the	DET
ijtc-870	226	14	national	national	ADJ
ijtc-870	226	15	context	context	NOUN
ijtc-870	226	16	,	,	PUNCT
ijtc-870	226	17	but	but	CCONJ
ijtc-870	226	18	also	also	ADV
ijtc-870	226	19	has	have	VERB
ijtc-870	226	20	important	important	ADJ
ijtc-870	226	21	implications	implication	NOUN
ijtc-870	226	22	in	in	ADP
ijtc-870	226	23	dealing	deal	VERB
ijtc-870	226	24	with	with	ADP
ijtc-870	226	25	the	the	DET
ijtc-870	226	26	current	current	ADJ
ijtc-870	226	27	global	global	ADJ
ijtc-870	226	28	economic	economic	ADJ
ijtc-870	226	29	dynamics	dynamic	NOUN
ijtc-870	226	30	(	(	PUNCT
ijtc-870	226	31	hsu	hsu	PROPN
ijtc-870	226	32	&	&	CCONJ
ijtc-870	226	33	liu	liu	PROPN
ijtc-870	226	34	,	,	PUNCT
ijtc-870	226	35	2023b	2023b	NUM
ijtc-870	226	36	)	)	PUNCT
ijtc-870	226	37	.	.	PUNCT
ijtc-870	227	1	by	by	ADP
ijtc-870	227	2	understanding	understand	VERB
ijtc-870	227	3	how	how	SCONJ
ijtc-870	227	4	the	the	DET
ijtc-870	227	5	imposition	imposition	NOUN
ijtc-870	227	6	of	of	ADP
ijtc-870	227	7	taxes	taxis	NOUN
ijtc-870	227	8	on	on	ADP
ijtc-870	227	9	fringe	fringe	NOUN
ijtc-870	227	10	benefits	benefit	NOUN
ijtc-870	227	11	impacts	impact	VERB
ijtc-870	227	12	the	the	DET
ijtc-870	227	13	global	global	ADJ
ijtc-870	227	14	economy	economy	NOUN
ijtc-870	227	15	as	as	ADP
ijtc-870	227	16	a	a	DET
ijtc-870	227	17	whole	whole	NOUN
ijtc-870	227	18	,	,	PUNCT
ijtc-870	227	19	countries	country	NOUN
ijtc-870	227	20	can	can	AUX
ijtc-870	227	21	take	take	VERB
ijtc-870	227	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	227	23	fringe	fringe	NOUN
ijtc-870	227	24	benefits	benefit	NOUN
ijtc-870	227	25	in	in	ADP
ijtc-870	227	26	tax	tax	NOUN
ijtc-870	227	27	law	law	NOUN
ijtc-870	227	28	:	:	PUNCT
ijtc-870	227	29	matching	match	VERB
ijtc-870	227	30	principle	principle	NOUN
ijtc-870	227	31	and	and	CCONJ
ijtc-870	227	32	tax	tax	NOUN
ijtc-870	227	33	justice	justice	PROPN
ijtc-870	227	34	perspective	perspective	NOUN
ijtc-870	227	35	silalahi	silalahi	NOUN
ijtc-870	227	36	and	and	CCONJ
ijtc-870	227	37	kurnia	kurnia	NOUN
ijtc-870	228	1	698	698	NUM
ijtc-870	228	2	|	|	ADV
ijtc-870	228	3	ilomata	ilomata	PROPN
ijtc-870	228	4	international	international	ADJ
ijtc-870	228	5	journal	journal	NOUN
ijtc-870	228	6	of	of	ADP
ijtc-870	228	7	tax	tax	PROPN
ijtc-870	228	8	&	&	CCONJ
ijtc-870	228	9	accounting	account	VERB
ijtc-870	228	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-870	228	11	more	more	ADV
ijtc-870	228	12	appropriate	appropriate	ADJ
ijtc-870	228	13	steps	step	NOUN
ijtc-870	228	14	in	in	ADP
ijtc-870	228	15	dealing	deal	VERB
ijtc-870	228	16	with	with	ADP
ijtc-870	228	17	the	the	DET
ijtc-870	228	18	challenges	challenge	NOUN
ijtc-870	228	19	and	and	CCONJ
ijtc-870	228	20	opportunities	opportunity	NOUN
ijtc-870	228	21	that	that	PRON
ijtc-870	228	22	arise	arise	VERB
ijtc-870	228	23	from	from	ADP
ijtc-870	228	24	the	the	DET
ijtc-870	228	25	changing	change	VERB
ijtc-870	228	26	global	global	ADJ
ijtc-870	228	27	economic	economic	ADJ
ijtc-870	228	28	context	context	NOUN
ijtc-870	228	29	.	.	PUNCT
ijtc-870	229	1	can	can	AUX
ijtc-870	229	2	be	be	AUX
ijtc-870	229	3	explained	explain	VERB
ijtc-870	229	4	in	in	ADP
ijtc-870	229	5	the	the	DET
ijtc-870	229	6	following	follow	VERB
ijtc-870	229	7	table	table	NOUN
ijtc-870	229	8	:	:	PUNCT
ijtc-870	229	9	table	table	NOUN
ijtc-870	229	10	5	5	NUM
ijtc-870	229	11	.	.	PUNCT
ijtc-870	229	12	global	global	ADJ
ijtc-870	229	13	economic	economic	ADJ
ijtc-870	229	14	contexts	context	NOUN
ijtc-870	229	15	of	of	ADP
ijtc-870	229	16	fringe	fringe	NOUN
ijtc-870	229	17	benefits	benefit	NOUN
ijtc-870	229	18	challenge	challenge	NOUN
ijtc-870	229	19	description	description	NOUN
ijtc-870	229	20	impact	impact	NOUN
ijtc-870	229	21	on	on	ADP
ijtc-870	229	22	research	research	NOUN
ijtc-870	229	23	global	global	ADJ
ijtc-870	229	24	fiscal	fiscal	ADJ
ijtc-870	229	25	competition	competition	NOUN
ijtc-870	229	26	countries	country	NOUN
ijtc-870	229	27	compete	compete	VERB
ijtc-870	229	28	to	to	PART
ijtc-870	229	29	attract	attract	VERB
ijtc-870	229	30	foreign	foreign	ADJ
ijtc-870	229	31	investment	investment	NOUN
ijtc-870	229	32	by	by	ADP
ijtc-870	229	33	offering	offer	VERB
ijtc-870	229	34	better	well	ADJ
ijtc-870	229	35	tax	tax	NOUN
ijtc-870	229	36	incentives	incentive	NOUN
ijtc-870	229	37	.	.	PUNCT
ijtc-870	230	1	in	in	ADP
ijtc-870	230	2	the	the	DET
ijtc-870	230	3	case	case	NOUN
ijtc-870	230	4	of	of	ADP
ijtc-870	230	5	taxes	taxis	NOUN
ijtc-870	230	6	on	on	ADP
ijtc-870	230	7	fringe	fringe	NOUN
ijtc-870	230	8	benefits	benefit	NOUN
ijtc-870	230	9	,	,	PUNCT
ijtc-870	230	10	this	this	PRON
ijtc-870	230	11	could	could	AUX
ijtc-870	230	12	result	result	VERB
ijtc-870	230	13	in	in	ADP
ijtc-870	230	14	shifting	shift	VERB
ijtc-870	230	15	lower	low	ADJ
ijtc-870	230	16	taxes	taxis	NOUN
ijtc-870	230	17	or	or	CCONJ
ijtc-870	230	18	exemptions	exemption	NOUN
ijtc-870	230	19	,	,	PUNCT
ijtc-870	230	20	which	which	PRON
ijtc-870	230	21	in	in	ADP
ijtc-870	230	22	turn	turn	NOUN
ijtc-870	230	23	could	could	AUX
ijtc-870	230	24	hurt	hurt	VERB
ijtc-870	230	25	state	state	NOUN
ijtc-870	230	26	revenues	revenue	NOUN
ijtc-870	230	27	.	.	PUNCT
ijtc-870	231	1	this	this	DET
ijtc-870	231	2	study	study	NOUN
ijtc-870	231	3	analyzes	analyze	VERB
ijtc-870	231	4	how	how	SCONJ
ijtc-870	231	5	global	global	ADJ
ijtc-870	231	6	fiscal	fiscal	ADJ
ijtc-870	231	7	competition	competition	NOUN
ijtc-870	231	8	influences	influence	VERB
ijtc-870	231	9	the	the	DET
ijtc-870	231	10	application	application	NOUN
ijtc-870	231	11	of	of	ADP
ijtc-870	231	12	taxes	taxis	NOUN
ijtc-870	231	13	on	on	ADP
ijtc-870	231	14	fringe	fringe	NOUN
ijtc-870	231	15	benefits	benefit	NOUN
ijtc-870	231	16	and	and	CCONJ
ijtc-870	231	17	pleasures	pleasure	NOUN
ijtc-870	231	18	in	in	ADP
ijtc-870	231	19	various	various	ADJ
ijtc-870	231	20	countries	country	NOUN
ijtc-870	231	21	.	.	PUNCT
ijtc-870	232	1	digital	digital	ADJ
ijtc-870	232	2	economy	economy	NOUN
ijtc-870	232	3	change	change	VERB
ijtc-870	232	4	the	the	DET
ijtc-870	232	5	growth	growth	NOUN
ijtc-870	232	6	of	of	ADP
ijtc-870	232	7	the	the	DET
ijtc-870	232	8	digital	digital	ADJ
ijtc-870	232	9	economy	economy	NOUN
ijtc-870	232	10	and	and	CCONJ
ijtc-870	232	11	remote	remote	ADJ
ijtc-870	232	12	work	work	NOUN
ijtc-870	232	13	have	have	AUX
ijtc-870	232	14	changed	change	VERB
ijtc-870	232	15	the	the	DET
ijtc-870	232	16	traditional	traditional	ADJ
ijtc-870	232	17	way	way	NOUN
ijtc-870	232	18	of	of	ADP
ijtc-870	232	19	working	work	VERB
ijtc-870	232	20	.	.	PUNCT
ijtc-870	233	1	relevant	relevant	ADJ
ijtc-870	233	2	fringe	fringe	NOUN
ijtc-870	233	3	benefits	benefit	NOUN
ijtc-870	233	4	incentives	incentive	NOUN
ijtc-870	233	5	have	have	AUX
ijtc-870	233	6	also	also	ADV
ijtc-870	233	7	changed	change	VERB
ijtc-870	233	8	,	,	PUNCT
ijtc-870	233	9	such	such	ADJ
ijtc-870	233	10	as	as	ADP
ijtc-870	233	11	incentives	incentive	NOUN
ijtc-870	233	12	supporting	support	VERB
ijtc-870	233	13	remote	remote	ADJ
ijtc-870	233	14	workers	worker	NOUN
ijtc-870	233	15	.	.	PUNCT
ijtc-870	234	1	this	this	DET
ijtc-870	234	2	study	study	NOUN
ijtc-870	234	3	can	can	AUX
ijtc-870	234	4	identify	identify	VERB
ijtc-870	234	5	how	how	SCONJ
ijtc-870	234	6	changes	change	NOUN
ijtc-870	234	7	in	in	ADP
ijtc-870	234	8	the	the	DET
ijtc-870	234	9	digital	digital	ADJ
ijtc-870	234	10	economy	economy	NOUN
ijtc-870	234	11	have	have	AUX
ijtc-870	234	12	affected	affect	VERB
ijtc-870	234	13	relevant	relevant	ADJ
ijtc-870	234	14	fringe	fringe	NOUN
ijtc-870	234	15	benefits	benefit	NOUN
ijtc-870	234	16	incentives	incentive	NOUN
ijtc-870	234	17	and	and	CCONJ
ijtc-870	234	18	how	how	SCONJ
ijtc-870	234	19	tax	tax	NOUN
ijtc-870	234	20	arrangements	arrangement	NOUN
ijtc-870	234	21	can	can	AUX
ijtc-870	234	22	adapt	adapt	VERB
ijtc-870	234	23	to	to	ADP
ijtc-870	234	24	these	these	DET
ijtc-870	234	25	changes	change	NOUN
ijtc-870	234	26	.	.	PUNCT
ijtc-870	235	1	economic	economic	ADJ
ijtc-870	235	2	inequality	inequality	NOUN
ijtc-870	235	3	taxes	taxis	NOUN
ijtc-870	235	4	on	on	ADP
ijtc-870	235	5	fringe	fringe	NOUN
ijtc-870	235	6	benefits	benefit	NOUN
ijtc-870	235	7	can	can	AUX
ijtc-870	235	8	be	be	AUX
ijtc-870	235	9	used	use	VERB
ijtc-870	235	10	as	as	ADP
ijtc-870	235	11	a	a	DET
ijtc-870	235	12	tool	tool	NOUN
ijtc-870	235	13	to	to	PART
ijtc-870	235	14	reduce	reduce	VERB
ijtc-870	235	15	income	income	NOUN
ijtc-870	235	16	and	and	CCONJ
ijtc-870	235	17	wealth	wealth	NOUN
ijtc-870	235	18	inequalities	inequality	NOUN
ijtc-870	235	19	by	by	ADP
ijtc-870	235	20	redirecting	redirect	VERB
ijtc-870	235	21	income	income	NOUN
ijtc-870	235	22	from	from	ADP
ijtc-870	235	23	higher	high	ADJ
ijtc-870	235	24	to	to	AUX
ijtc-870	235	25	lower	low	ADJ
ijtc-870	235	26	.	.	PUNCT
ijtc-870	236	1	this	this	DET
ijtc-870	236	2	study	study	NOUN
ijtc-870	236	3	can	can	AUX
ijtc-870	236	4	assess	assess	VERB
ijtc-870	236	5	the	the	DET
ijtc-870	236	6	extent	extent	NOUN
ijtc-870	236	7	to	to	PART
ijtc-870	236	8	which	which	PRON
ijtc-870	236	9	taxes	taxis	NOUN
ijtc-870	236	10	on	on	ADP
ijtc-870	236	11	fringe	fringe	NOUN
ijtc-870	236	12	benefits	benefit	NOUN
ijtc-870	236	13	have	have	AUX
ijtc-870	236	14	been	be	AUX
ijtc-870	236	15	used	use	VERB
ijtc-870	236	16	for	for	ADP
ijtc-870	236	17	redistribution	redistribution	NOUN
ijtc-870	236	18	purposes	purpose	NOUN
ijtc-870	236	19	,	,	PUNCT
ijtc-870	236	20	and	and	CCONJ
ijtc-870	236	21	whether	whether	SCONJ
ijtc-870	236	22	there	there	PRON
ijtc-870	236	23	is	be	VERB
ijtc-870	236	24	potential	potential	ADJ
ijtc-870	236	25	for	for	ADP
ijtc-870	236	26	increasing	increase	VERB
ijtc-870	236	27	the	the	DET
ijtc-870	236	28	role	role	NOUN
ijtc-870	236	29	of	of	ADP
ijtc-870	236	30	taxes	taxis	NOUN
ijtc-870	236	31	in	in	ADP
ijtc-870	236	32	reducing	reduce	VERB
ijtc-870	236	33	economic	economic	ADJ
ijtc-870	236	34	inequality	inequality	NOUN
ijtc-870	236	35	globally	globally	ADV
ijtc-870	236	36	.	.	PUNCT
ijtc-870	237	1	global	global	ADJ
ijtc-870	237	2	tax	tax	NOUN
ijtc-870	237	3	avoidance	avoidance	NOUN
ijtc-870	237	4	multinational	multinational	ADJ
ijtc-870	237	5	corporations	corporation	NOUN
ijtc-870	237	6	can	can	AUX
ijtc-870	237	7	take	take	VERB
ijtc-870	237	8	advantage	advantage	NOUN
ijtc-870	237	9	of	of	ADP
ijtc-870	237	10	differences	difference	NOUN
ijtc-870	237	11	in	in	ADP
ijtc-870	237	12	tax	tax	NOUN
ijtc-870	237	13	arrangements	arrangement	NOUN
ijtc-870	237	14	on	on	ADP
ijtc-870	237	15	fringe	fringe	NOUN
ijtc-870	237	16	benefits	benefit	NOUN
ijtc-870	237	17	in	in	ADP
ijtc-870	237	18	different	different	ADJ
ijtc-870	237	19	countries	country	NOUN
ijtc-870	237	20	to	to	PART
ijtc-870	237	21	avoid	avoid	VERB
ijtc-870	237	22	tax	tax	NOUN
ijtc-870	237	23	globally	globally	ADV
ijtc-870	237	24	.	.	PUNCT
ijtc-870	238	1	this	this	DET
ijtc-870	238	2	study	study	NOUN
ijtc-870	238	3	can	can	AUX
ijtc-870	238	4	investigate	investigate	VERB
ijtc-870	238	5	how	how	SCONJ
ijtc-870	238	6	differences	difference	NOUN
ijtc-870	238	7	in	in	ADP
ijtc-870	238	8	tax	tax	NOUN
ijtc-870	238	9	arrangements	arrangement	NOUN
ijtc-870	238	10	on	on	ADP
ijtc-870	238	11	fringe	fringe	NOUN
ijtc-870	238	12	benefits	benefit	NOUN
ijtc-870	238	13	between	between	ADP
ijtc-870	238	14	countries	country	NOUN
ijtc-870	238	15	have	have	AUX
ijtc-870	238	16	been	be	AUX
ijtc-870	238	17	exploited	exploit	VERB
ijtc-870	238	18	by	by	ADP
ijtc-870	238	19	companies	company	NOUN
ijtc-870	238	20	for	for	ADP
ijtc-870	238	21	tax	tax	NOUN
ijtc-870	238	22	evasion	evasion	NOUN
ijtc-870	238	23	,	,	PUNCT
ijtc-870	238	24	and	and	CCONJ
ijtc-870	238	25	propose	propose	VERB
ijtc-870	238	26	steps	step	NOUN
ijtc-870	238	27	to	to	PART
ijtc-870	238	28	enhance	enhance	VERB
ijtc-870	238	29	international	international	ADJ
ijtc-870	238	30	cooperation	cooperation	NOUN
ijtc-870	238	31	in	in	ADP
ijtc-870	238	32	addressing	address	VERB
ijtc-870	238	33	this	this	DET
ijtc-870	238	34	challenge	challenge	NOUN
ijtc-870	238	35	.	.	PUNCT
ijtc-870	239	1	source	source	NOUN
ijtc-870	239	2	:	:	PUNCT
ijtc-870	239	3	modification	modification	NOUN
ijtc-870	239	4	of	of	ADP
ijtc-870	239	5	some	some	DET
ijtc-870	239	6	theories	theory	NOUN
ijtc-870	239	7	the	the	DET
ijtc-870	239	8	table	table	NOUN
ijtc-870	239	9	above	above	ADV
ijtc-870	239	10	illustrates	illustrate	VERB
ijtc-870	239	11	how	how	SCONJ
ijtc-870	239	12	the	the	DET
ijtc-870	239	13	challenges	challenge	NOUN
ijtc-870	239	14	in	in	ADP
ijtc-870	239	15	applying	apply	VERB
ijtc-870	239	16	taxes	taxis	NOUN
ijtc-870	239	17	on	on	ADP
ijtc-870	239	18	fringe	fringe	NOUN
ijtc-870	239	19	benefits	benefit	NOUN
ijtc-870	239	20	relate	relate	VERB
ijtc-870	239	21	to	to	ADP
ijtc-870	239	22	this	this	DET
ijtc-870	239	23	study	study	NOUN
ijtc-870	239	24	in	in	ADP
ijtc-870	239	25	the	the	DET
ijtc-870	239	26	context	context	NOUN
ijtc-870	239	27	of	of	ADP
ijtc-870	239	28	the	the	DET
ijtc-870	239	29	global	global	ADJ
ijtc-870	239	30	economy	economy	NOUN
ijtc-870	239	31	.	.	PUNCT
ijtc-870	240	1	each	each	DET
ijtc-870	240	2	challenge	challenge	NOUN
ijtc-870	240	3	has	have	VERB
ijtc-870	240	4	a	a	DET
ijtc-870	240	5	brief	brief	ADJ
ijtc-870	240	6	description	description	NOUN
ijtc-870	240	7	of	of	ADP
ijtc-870	240	8	what	what	PRON
ijtc-870	240	9	the	the	DET
ijtc-870	240	10	challenge	challenge	NOUN
ijtc-870	240	11	represents	represent	VERB
ijtc-870	240	12	,	,	PUNCT
ijtc-870	240	13	followed	follow	VERB
ijtc-870	240	14	by	by	ADP
ijtc-870	240	15	how	how	SCONJ
ijtc-870	240	16	this	this	DET
ijtc-870	240	17	study	study	NOUN
ijtc-870	240	18	might	might	AUX
ijtc-870	240	19	impact	impact	VERB
ijtc-870	240	20	and	and	CCONJ
ijtc-870	240	21	provide	provide	VERB
ijtc-870	240	22	solutions	solution	NOUN
ijtc-870	240	23	to	to	ADP
ijtc-870	240	24	the	the	DET
ijtc-870	240	25	challenge	challenge	NOUN
ijtc-870	240	26	.	.	PUNCT
ijtc-870	241	1	through	through	ADP
ijtc-870	241	2	this	this	DET
ijtc-870	241	3	analysis	analysis	NOUN
ijtc-870	241	4	,	,	PUNCT
ijtc-870	241	5	this	this	DET
ijtc-870	241	6	study	study	NOUN
ijtc-870	241	7	strengthens	strengthen	VERB
ijtc-870	241	8	the	the	DET
ijtc-870	241	9	relationship	relationship	NOUN
ijtc-870	241	10	between	between	ADP
ijtc-870	241	11	taxation	taxation	NOUN
ijtc-870	241	12	aspects	aspect	NOUN
ijtc-870	241	13	and	and	CCONJ
ijtc-870	241	14	global	global	ADJ
ijtc-870	241	15	economic	economic	ADJ
ijtc-870	241	16	dynamics	dynamic	NOUN
ijtc-870	241	17	that	that	PRON
ijtc-870	241	18	need	need	VERB
ijtc-870	241	19	to	to	PART
ijtc-870	241	20	be	be	AUX
ijtc-870	241	21	considered	consider	VERB
ijtc-870	241	22	in	in	ADP
ijtc-870	241	23	formulating	formulate	VERB
ijtc-870	241	24	relevant	relevant	ADJ
ijtc-870	241	25	tax	tax	NOUN
ijtc-870	241	26	policies	policy	NOUN
ijtc-870	241	27	and	and	CCONJ
ijtc-870	241	28	adaptations	adaptation	NOUN
ijtc-870	241	29	.	.	PUNCT
ijtc-870	242	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	242	2	fringe	fringe	NOUN
ijtc-870	242	3	benefits	benefit	NOUN
ijtc-870	242	4	in	in	ADP
ijtc-870	242	5	tax	tax	NOUN
ijtc-870	242	6	law	law	NOUN
ijtc-870	242	7	:	:	PUNCT
ijtc-870	242	8	matching	match	VERB
ijtc-870	242	9	principle	principle	NOUN
ijtc-870	242	10	and	and	CCONJ
ijtc-870	242	11	tax	tax	NOUN
ijtc-870	242	12	justice	justice	PROPN
ijtc-870	242	13	perspective	perspective	NOUN
ijtc-870	242	14	silalahi	silalahi	NOUN
ijtc-870	242	15	and	and	CCONJ
ijtc-870	242	16	kurnia	kurnia	NOUN
ijtc-870	242	17	699	699	NUM
ijtc-870	242	18	|	|	ADV
ijtc-870	242	19	ilomata	ilomata	PROPN
ijtc-870	242	20	international	international	ADJ
ijtc-870	242	21	journal	journal	NOUN
ijtc-870	242	22	of	of	ADP
ijtc-870	242	23	tax	tax	PROPN
ijtc-870	242	24	&	&	CCONJ
ijtc-870	242	25	accounting	accounting	PROPN
ijtc-870	242	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	242	27	conclusion	conclusion	NOUN
ijtc-870	242	28	the	the	DET
ijtc-870	242	29	research	research	NOUN
ijtc-870	242	30	findings	finding	NOUN
ijtc-870	242	31	show	show	VERB
ijtc-870	242	32	the	the	DET
ijtc-870	242	33	importance	importance	NOUN
ijtc-870	242	34	of	of	ADP
ijtc-870	242	35	applying	apply	VERB
ijtc-870	242	36	the	the	DET
ijtc-870	242	37	conformity	conformity	NOUN
ijtc-870	242	38	principle	principle	NOUN
ijtc-870	242	39	in	in	ADP
ijtc-870	242	40	the	the	DET
ijtc-870	242	41	imposition	imposition	NOUN
ijtc-870	242	42	of	of	ADP
ijtc-870	242	43	taxes	taxis	NOUN
ijtc-870	242	44	on	on	ADP
ijtc-870	242	45	fringe	fringe	NOUN
ijtc-870	242	46	benefits	benefit	NOUN
ijtc-870	242	47	,	,	PUNCT
ijtc-870	242	48	which	which	PRON
ijtc-870	242	49	can	can	AUX
ijtc-870	242	50	increase	increase	VERB
ijtc-870	242	51	the	the	DET
ijtc-870	242	52	efficiency	efficiency	NOUN
ijtc-870	242	53	and	and	CCONJ
ijtc-870	242	54	transparency	transparency	NOUN
ijtc-870	242	55	of	of	ADP
ijtc-870	242	56	state	state	NOUN
ijtc-870	242	57	financial	financial	ADJ
ijtc-870	242	58	management	management	NOUN
ijtc-870	242	59	and	and	CCONJ
ijtc-870	242	60	prevent	prevent	VERB
ijtc-870	242	61	tax	tax	NOUN
ijtc-870	242	62	avoidance	avoidance	NOUN
ijtc-870	242	63	practices	practice	NOUN
ijtc-870	242	64	that	that	PRON
ijtc-870	242	65	are	be	AUX
ijtc-870	242	66	detrimental	detrimental	ADJ
ijtc-870	242	67	to	to	ADP
ijtc-870	242	68	state	state	NOUN
ijtc-870	242	69	revenues	revenue	NOUN
ijtc-870	242	70	.	.	PUNCT
ijtc-870	243	1	in	in	ADP
ijtc-870	243	2	the	the	DET
ijtc-870	243	3	context	context	NOUN
ijtc-870	243	4	of	of	ADP
ijtc-870	243	5	taxation	taxation	NOUN
ijtc-870	243	6	of	of	ADP
ijtc-870	243	7	fringe	fringe	NOUN
ijtc-870	243	8	benefits	benefit	NOUN
ijtc-870	243	9	and	and	CCONJ
ijtc-870	243	10	fringe	fringe	NOUN
ijtc-870	243	11	benefits	benefit	NOUN
ijtc-870	243	12	in	in	ADP
ijtc-870	243	13	indonesia	indonesia	PROPN
ijtc-870	243	14	,	,	PUNCT
ijtc-870	243	15	this	this	DET
ijtc-870	243	16	study	study	NOUN
ijtc-870	243	17	has	have	VERB
ijtc-870	243	18	the	the	DET
ijtc-870	243	19	main	main	ADJ
ijtc-870	243	20	objective	objective	NOUN
ijtc-870	243	21	of	of	ADP
ijtc-870	243	22	providing	provide	VERB
ijtc-870	243	23	a	a	DET
ijtc-870	243	24	deeper	deep	ADJ
ijtc-870	243	25	understanding	understanding	NOUN
ijtc-870	243	26	of	of	ADP
ijtc-870	243	27	this	this	DET
ijtc-870	243	28	issue	issue	NOUN
ijtc-870	243	29	from	from	ADP
ijtc-870	243	30	an	an	DET
ijtc-870	243	31	income	income	NOUN
ijtc-870	243	32	tax	tax	NOUN
ijtc-870	243	33	perspective	perspective	NOUN
ijtc-870	243	34	,	,	PUNCT
ijtc-870	243	35	taking	take	VERB
ijtc-870	243	36	into	into	ADP
ijtc-870	243	37	account	account	NOUN
ijtc-870	243	38	the	the	DET
ijtc-870	243	39	matching	matching	ADJ
ijtc-870	243	40	principle	principle	NOUN
ijtc-870	243	41	and	and	CCONJ
ijtc-870	243	42	tax	tax	NOUN
ijtc-870	243	43	fairness	fairness	NOUN
ijtc-870	243	44	.	.	PUNCT
ijtc-870	244	1	the	the	DET
ijtc-870	244	2	three	three	NUM
ijtc-870	244	3	focus	focus	NOUN
ijtc-870	244	4	points	point	NOUN
ijtc-870	244	5	of	of	ADP
ijtc-870	244	6	this	this	DET
ijtc-870	244	7	study	study	NOUN
ijtc-870	244	8	are	be	AUX
ijtc-870	244	9	interrelated	interrelate	VERB
ijtc-870	244	10	and	and	CCONJ
ijtc-870	244	11	provide	provide	VERB
ijtc-870	244	12	a	a	DET
ijtc-870	244	13	comprehensive	comprehensive	ADJ
ijtc-870	244	14	view	view	NOUN
ijtc-870	244	15	of	of	ADP
ijtc-870	244	16	the	the	DET
ijtc-870	244	17	matter	matter	NOUN
ijtc-870	244	18	.	.	PUNCT
ijtc-870	245	1	taxation	taxation	NOUN
ijtc-870	245	2	of	of	ADP
ijtc-870	245	3	fringe	fringe	NOUN
ijtc-870	245	4	benefits	benefit	NOUN
ijtc-870	245	5	in	in	ADP
ijtc-870	245	6	indonesia	indonesia	PROPN
ijtc-870	245	7	is	be	AUX
ijtc-870	245	8	examining	examine	VERB
ijtc-870	245	9	the	the	DET
ijtc-870	245	10	taxation	taxation	NOUN
ijtc-870	245	11	of	of	ADP
ijtc-870	245	12	fringe	fringe	NOUN
ijtc-870	245	13	benefits	benefit	NOUN
ijtc-870	245	14	,	,	PUNCT
ijtc-870	245	15	this	this	DET
ijtc-870	245	16	study	study	NOUN
ijtc-870	245	17	provides	provide	VERB
ijtc-870	245	18	in	in	ADP
ijtc-870	245	19	-	-	PUNCT
ijtc-870	245	20	depth	depth	NOUN
ijtc-870	245	21	insight	insight	NOUN
ijtc-870	245	22	into	into	ADP
ijtc-870	245	23	how	how	SCONJ
ijtc-870	245	24	the	the	DET
ijtc-870	245	25	concept	concept	NOUN
ijtc-870	245	26	of	of	ADP
ijtc-870	245	27	fringe	fringe	NOUN
ijtc-870	245	28	benefits	benefit	NOUN
ijtc-870	245	29	acts	act	NOUN
ijtc-870	245	30	as	as	ADP
ijtc-870	245	31	a	a	DET
ijtc-870	245	32	significant	significant	ADJ
ijtc-870	245	33	form	form	NOUN
ijtc-870	245	34	of	of	ADP
ijtc-870	245	35	nonmonetary	nonmonetary	ADJ
ijtc-870	245	36	compensation	compensation	NOUN
ijtc-870	245	37	in	in	ADP
ijtc-870	245	38	the	the	DET
ijtc-870	245	39	remuneration	remuneration	NOUN
ijtc-870	245	40	system	system	NOUN
ijtc-870	245	41	.	.	PUNCT
ijtc-870	246	1	identifying	identify	VERB
ijtc-870	246	2	the	the	DET
ijtc-870	246	3	scope	scope	NOUN
ijtc-870	246	4	of	of	ADP
ijtc-870	246	5	taxable	taxable	ADJ
ijtc-870	246	6	fringe	fringe	NOUN
ijtc-870	246	7	benefits	benefit	NOUN
ijtc-870	246	8	becomes	become	VERB
ijtc-870	246	9	essential	essential	ADJ
ijtc-870	246	10	in	in	ADP
ijtc-870	246	11	this	this	DET
ijtc-870	246	12	context	context	NOUN
ijtc-870	246	13	(	(	PUNCT
ijtc-870	246	14	downs	down	NOUN
ijtc-870	246	15	&	&	CCONJ
ijtc-870	246	16	stetson	stetson	NOUN
ijtc-870	246	17	,	,	PUNCT
ijtc-870	246	18	2014b	2014b	NUM
ijtc-870	246	19	;	;	PUNCT
ijtc-870	246	20	min	min	NOUN
ijtc-870	246	21	,	,	PUNCT
ijtc-870	246	22	2022	2022	NUM
ijtc-870	246	23	)	)	PUNCT
ijtc-870	246	24	.	.	PUNCT
ijtc-870	247	1	the	the	DET
ijtc-870	247	2	matching	match	VERB
ijtc-870	247	3	principle	principle	NOUN
ijtc-870	247	4	in	in	ADP
ijtc-870	247	5	taxes	taxis	NOUN
ijtc-870	247	6	in	in	ADP
ijtc-870	247	7	fringe	fringe	NOUN
ijtc-870	247	8	benefits	benefit	NOUN
ijtc-870	247	9	and	and	CCONJ
ijtc-870	247	10	its	its	PRON
ijtc-870	247	11	impact	impact	NOUN
ijtc-870	247	12	on	on	ADP
ijtc-870	247	13	tax	tax	NOUN
ijtc-870	247	14	equity	equity	NOUN
ijtc-870	247	15	is	be	AUX
ijtc-870	247	16	the	the	DET
ijtc-870	247	17	application	application	NOUN
ijtc-870	247	18	of	of	ADP
ijtc-870	247	19	the	the	DET
ijtc-870	247	20	principle	principle	NOUN
ijtc-870	247	21	of	of	ADP
ijtc-870	247	22	conformity	conformity	NOUN
ijtc-870	247	23	to	to	ADP
ijtc-870	247	24	taxes	taxis	NOUN
ijtc-870	247	25	on	on	ADP
ijtc-870	247	26	fringe	fringe	NOUN
ijtc-870	247	27	benefits	benefit	NOUN
ijtc-870	247	28	,	,	PUNCT
ijtc-870	247	29	this	this	DET
ijtc-870	247	30	study	study	NOUN
ijtc-870	247	31	explores	explore	VERB
ijtc-870	247	32	its	its	PRON
ijtc-870	247	33	impact	impact	NOUN
ijtc-870	247	34	on	on	ADP
ijtc-870	247	35	tax	tax	NOUN
ijtc-870	247	36	equity	equity	NOUN
ijtc-870	247	37	.	.	PUNCT
ijtc-870	248	1	by	by	ADP
ijtc-870	248	2	considering	consider	VERB
ijtc-870	248	3	the	the	DET
ijtc-870	248	4	factors	factor	NOUN
ijtc-870	248	5	that	that	PRON
ijtc-870	248	6	influence	influence	VERB
ijtc-870	248	7	tax	tax	NOUN
ijtc-870	248	8	imposition	imposition	NOUN
ijtc-870	248	9	decisions	decision	NOUN
ijtc-870	248	10	,	,	PUNCT
ijtc-870	248	11	it	it	PRON
ijtc-870	248	12	is	be	AUX
ijtc-870	248	13	important	important	ADJ
ijtc-870	248	14	to	to	PART
ijtc-870	248	15	understand	understand	VERB
ijtc-870	248	16	that	that	SCONJ
ijtc-870	248	17	the	the	DET
ijtc-870	248	18	application	application	NOUN
ijtc-870	248	19	of	of	ADP
ijtc-870	248	20	this	this	DET
ijtc-870	248	21	principle	principle	NOUN
ijtc-870	248	22	can	can	AUX
ijtc-870	248	23	make	make	VERB
ijtc-870	248	24	a	a	DET
ijtc-870	248	25	positive	positive	ADJ
ijtc-870	248	26	contribution	contribution	NOUN
ijtc-870	248	27	to	to	ADP
ijtc-870	248	28	the	the	DET
ijtc-870	248	29	efficiency	efficiency	NOUN
ijtc-870	248	30	of	of	ADP
ijtc-870	248	31	state	state	NOUN
ijtc-870	248	32	financial	financial	ADJ
ijtc-870	248	33	management	management	NOUN
ijtc-870	248	34	and	and	CCONJ
ijtc-870	248	35	prevent	prevent	VERB
ijtc-870	248	36	detrimental	detrimental	ADJ
ijtc-870	248	37	tax	tax	NOUN
ijtc-870	248	38	avoidance	avoidance	NOUN
ijtc-870	248	39	practices	practice	NOUN
ijtc-870	248	40	.	.	PUNCT
ijtc-870	249	1	challenges	challenge	NOUN
ijtc-870	249	2	and	and	CCONJ
ijtc-870	249	3	implications	implication	NOUN
ijtc-870	249	4	of	of	ADP
ijtc-870	249	5	applying	apply	VERB
ijtc-870	249	6	the	the	DET
ijtc-870	249	7	matching	matching	NOUN
ijtc-870	249	8	principle	principle	NOUN
ijtc-870	249	9	in	in	ADP
ijtc-870	249	10	natura	natura	ADJ
ijtc-870	249	11	taxes	taxis	NOUN
ijtc-870	249	12	is	be	AUX
ijtc-870	249	13	identified	identify	VERB
ijtc-870	249	14	the	the	DET
ijtc-870	249	15	main	main	ADJ
ijtc-870	249	16	challenges	challenge	NOUN
ijtc-870	249	17	associated	associate	VERB
ijtc-870	249	18	with	with	ADP
ijtc-870	249	19	implementing	implement	VERB
ijtc-870	249	20	the	the	DET
ijtc-870	249	21	matching	matching	NOUN
ijtc-870	249	22	principle	principle	NOUN
ijtc-870	249	23	in	in	ADP
ijtc-870	249	24	natura	natura	ADJ
ijtc-870	249	25	taxes	taxis	NOUN
ijtc-870	249	26	,	,	PUNCT
ijtc-870	249	27	including	include	VERB
ijtc-870	249	28	the	the	DET
ijtc-870	249	29	complexity	complexity	NOUN
ijtc-870	249	30	in	in	ADP
ijtc-870	249	31	matching	match	VERB
ijtc-870	249	32	income	income	NOUN
ijtc-870	249	33	and	and	CCONJ
ijtc-870	249	34	expenses	expense	NOUN
ijtc-870	249	35	.	.	PUNCT
ijtc-870	250	1	what	what	PRON
ijtc-870	250	2	's	be	AUX
ijtc-870	250	3	more	more	ADJ
ijtc-870	250	4	,	,	PUNCT
ijtc-870	250	5	the	the	DET
ijtc-870	250	6	adaptation	adaptation	NOUN
ijtc-870	250	7	of	of	ADP
ijtc-870	250	8	this	this	DET
ijtc-870	250	9	principle	principle	NOUN
ijtc-870	250	10	in	in	ADP
ijtc-870	250	11	the	the	DET
ijtc-870	250	12	economic	economic	ADJ
ijtc-870	250	13	context	context	NOUN
ijtc-870	250	14	after	after	ADP
ijtc-870	250	15	the	the	DET
ijtc-870	250	16	covid-19	covid-19	PROPN
ijtc-870	250	17	pandemic	pandemic	NOUN
ijtc-870	250	18	is	be	AUX
ijtc-870	250	19	an	an	DET
ijtc-870	250	20	important	important	ADJ
ijtc-870	250	21	thing	thing	NOUN
ijtc-870	250	22	to	to	PART
ijtc-870	250	23	consider	consider	VERB
ijtc-870	250	24	(	(	PUNCT
ijtc-870	250	25	barid	barid	NOUN
ijtc-870	250	26	&	&	CCONJ
ijtc-870	250	27	wulandari	wulandari	ADJ
ijtc-870	250	28	,	,	PUNCT
ijtc-870	250	29	2021	2021	NUM
ijtc-870	250	30	)	)	PUNCT
ijtc-870	250	31	.	.	PUNCT
ijtc-870	251	1	the	the	DET
ijtc-870	251	2	positive	positive	ADJ
ijtc-870	251	3	implications	implication	NOUN
ijtc-870	251	4	for	for	ADP
ijtc-870	251	5	state	state	NOUN
ijtc-870	251	6	revenues	revenue	NOUN
ijtc-870	251	7	and	and	CCONJ
ijtc-870	251	8	more	more	ADV
ijtc-870	251	9	efficient	efficient	ADJ
ijtc-870	251	10	financial	financial	ADJ
ijtc-870	251	11	management	management	NOUN
ijtc-870	251	12	can	can	AUX
ijtc-870	251	13	provide	provide	VERB
ijtc-870	251	14	impetus	impetus	NOUN
ijtc-870	251	15	for	for	ADP
ijtc-870	251	16	improving	improve	VERB
ijtc-870	251	17	the	the	DET
ijtc-870	251	18	tax	tax	NOUN
ijtc-870	251	19	system	system	NOUN
ijtc-870	251	20	.	.	PUNCT
ijtc-870	252	1	this	this	DET
ijtc-870	252	2	study	study	NOUN
ijtc-870	252	3	underscores	underscore	VERB
ijtc-870	252	4	the	the	DET
ijtc-870	252	5	importance	importance	NOUN
ijtc-870	252	6	of	of	ADP
ijtc-870	252	7	considering	consider	VERB
ijtc-870	252	8	the	the	DET
ijtc-870	252	9	conformity	conformity	NOUN
ijtc-870	252	10	principle	principle	NOUN
ijtc-870	252	11	in	in	ADP
ijtc-870	252	12	the	the	DET
ijtc-870	252	13	imposition	imposition	NOUN
ijtc-870	252	14	of	of	ADP
ijtc-870	252	15	taxes	taxis	NOUN
ijtc-870	252	16	on	on	ADP
ijtc-870	252	17	fringe	fringe	NOUN
ijtc-870	252	18	benefits	benefit	NOUN
ijtc-870	252	19	.	.	PUNCT
ijtc-870	253	1	in	in	ADP
ijtc-870	253	2	examining	examine	VERB
ijtc-870	253	3	this	this	DET
ijtc-870	253	4	issue	issue	NOUN
ijtc-870	253	5	,	,	PUNCT
ijtc-870	253	6	this	this	DET
ijtc-870	253	7	study	study	NOUN
ijtc-870	253	8	has	have	AUX
ijtc-870	253	9	provided	provide	VERB
ijtc-870	253	10	an	an	DET
ijtc-870	253	11	in	in	ADP
ijtc-870	253	12	-	-	PUNCT
ijtc-870	253	13	depth	depth	NOUN
ijtc-870	253	14	analysis	analysis	NOUN
ijtc-870	253	15	of	of	ADP
ijtc-870	253	16	the	the	DET
ijtc-870	253	17	concept	concept	NOUN
ijtc-870	253	18	and	and	CCONJ
ijtc-870	253	19	scope	scope	NOUN
ijtc-870	253	20	of	of	ADP
ijtc-870	253	21	fringe	fringe	NOUN
ijtc-870	253	22	benefits	benefit	NOUN
ijtc-870	253	23	as	as	ADP
ijtc-870	253	24	non	non	ADJ
ijtc-870	253	25	-	-	ADJ
ijtc-870	253	26	monetary	monetary	ADJ
ijtc-870	253	27	compensation	compensation	NOUN
ijtc-870	253	28	in	in	ADP
ijtc-870	253	29	the	the	DET
ijtc-870	253	30	remuneration	remuneration	NOUN
ijtc-870	253	31	system	system	NOUN
ijtc-870	253	32	in	in	ADP
ijtc-870	253	33	indonesia	indonesia	PROPN
ijtc-870	253	34	.	.	PUNCT
ijtc-870	254	1	in	in	ADP
ijtc-870	254	2	addition	addition	NOUN
ijtc-870	254	3	,	,	PUNCT
ijtc-870	254	4	this	this	DET
ijtc-870	254	5	study	study	NOUN
ijtc-870	254	6	also	also	ADV
ijtc-870	254	7	reviews	review	VERB
ijtc-870	254	8	the	the	DET
ijtc-870	254	9	matching	matching	NOUN
ijtc-870	254	10	principle	principle	NOUN
ijtc-870	254	11	and	and	CCONJ
ijtc-870	254	12	the	the	DET
ijtc-870	254	13	implications	implication	NOUN
ijtc-870	254	14	of	of	ADP
ijtc-870	254	15	its	its	PRON
ijtc-870	254	16	application	application	NOUN
ijtc-870	254	17	for	for	ADP
ijtc-870	254	18	tax	tax	NOUN
ijtc-870	254	19	justice	justice	NOUN
ijtc-870	254	20	(	(	PUNCT
ijtc-870	254	21	pang	pang	NOUN
ijtc-870	254	22	,	,	PUNCT
ijtc-870	254	23	2022	2022	NUM
ijtc-870	254	24	)	)	PUNCT
ijtc-870	254	25	.	.	PUNCT
ijtc-870	255	1	in	in	ADP
ijtc-870	255	2	conclusion	conclusion	NOUN
ijtc-870	255	3	,	,	PUNCT
ijtc-870	255	4	the	the	DET
ijtc-870	255	5	application	application	NOUN
ijtc-870	255	6	of	of	ADP
ijtc-870	255	7	the	the	DET
ijtc-870	255	8	conformity	conformity	NOUN
ijtc-870	255	9	principle	principle	NOUN
ijtc-870	255	10	in	in	ADP
ijtc-870	255	11	the	the	DET
ijtc-870	255	12	fringe	fringe	NOUN
ijtc-870	255	13	benefits	benefit	NOUN
ijtc-870	255	14	income	income	NOUN
ijtc-870	255	15	tax	tax	NOUN
ijtc-870	255	16	has	have	VERB
ijtc-870	255	17	the	the	DET
ijtc-870	255	18	potential	potential	NOUN
ijtc-870	255	19	to	to	PART
ijtc-870	255	20	increase	increase	VERB
ijtc-870	255	21	state	state	NOUN
ijtc-870	255	22	revenues	revenue	NOUN
ijtc-870	255	23	and	and	CCONJ
ijtc-870	255	24	more	more	ADV
ijtc-870	255	25	efficient	efficient	ADJ
ijtc-870	255	26	financial	financial	ADJ
ijtc-870	255	27	management	management	NOUN
ijtc-870	255	28	.	.	PUNCT
ijtc-870	256	1	nevertheless	nevertheless	ADV
ijtc-870	256	2	,	,	PUNCT
ijtc-870	256	3	steps	step	NOUN
ijtc-870	256	4	in	in	ADP
ijtc-870	256	5	implementing	implement	VERB
ijtc-870	256	6	this	this	DET
ijtc-870	256	7	principle	principle	NOUN
ijtc-870	256	8	need	need	VERB
ijtc-870	256	9	to	to	PART
ijtc-870	256	10	be	be	AUX
ijtc-870	256	11	taken	take	VERB
ijtc-870	256	12	carefully	carefully	ADV
ijtc-870	256	13	to	to	PART
ijtc-870	256	14	ensure	ensure	VERB
ijtc-870	256	15	that	that	SCONJ
ijtc-870	256	16	tax	tax	NOUN
ijtc-870	256	17	fairness	fairness	NOUN
ijtc-870	256	18	is	be	AUX
ijtc-870	256	19	maintained	maintain	VERB
ijtc-870	256	20	and	and	CCONJ
ijtc-870	256	21	all	all	DET
ijtc-870	256	22	taxpayers	taxpayer	NOUN
ijtc-870	256	23	are	be	AUX
ijtc-870	256	24	treated	treat	VERB
ijtc-870	256	25	equally	equally	ADV
ijtc-870	256	26	.	.	PUNCT
ijtc-870	257	1	what	what	PRON
ijtc-870	257	2	's	be	AUX
ijtc-870	257	3	more	more	ADJ
ijtc-870	257	4	,	,	PUNCT
ijtc-870	257	5	in	in	ADP
ijtc-870	257	6	a	a	DET
ijtc-870	257	7	global	global	ADJ
ijtc-870	257	8	economic	economic	ADJ
ijtc-870	257	9	situation	situation	NOUN
ijtc-870	257	10	that	that	PRON
ijtc-870	257	11	is	be	AUX
ijtc-870	257	12	still	still	ADV
ijtc-870	257	13	full	full	ADJ
ijtc-870	257	14	of	of	ADP
ijtc-870	257	15	challenges	challenge	NOUN
ijtc-870	257	16	,	,	PUNCT
ijtc-870	257	17	policy	policy	NOUN
ijtc-870	257	18	steps	step	NOUN
ijtc-870	257	19	must	must	AUX
ijtc-870	257	20	be	be	AUX
ijtc-870	257	21	careful	careful	ADJ
ijtc-870	257	22	and	and	CCONJ
ijtc-870	257	23	directed	direct	VERB
ijtc-870	257	24	.	.	PUNCT
ijtc-870	258	1	the	the	DET
ijtc-870	258	2	results	result	NOUN
ijtc-870	258	3	of	of	ADP
ijtc-870	258	4	this	this	DET
ijtc-870	258	5	study	study	NOUN
ijtc-870	258	6	have	have	VERB
ijtc-870	258	7	significant	significant	ADJ
ijtc-870	258	8	implications	implication	NOUN
ijtc-870	258	9	for	for	ADP
ijtc-870	258	10	policy	policy	NOUN
ijtc-870	258	11	decision	decision	NOUN
ijtc-870	258	12	makers	maker	NOUN
ijtc-870	258	13	.	.	PUNCT
ijtc-870	259	1	these	these	DET
ijtc-870	259	2	implications	implication	NOUN
ijtc-870	259	3	can	can	AUX
ijtc-870	259	4	assist	assist	VERB
ijtc-870	259	5	in	in	ADP
ijtc-870	259	6	formulating	formulate	VERB
ijtc-870	259	7	strategic	strategic	ADJ
ijtc-870	259	8	steps	step	NOUN
ijtc-870	259	9	to	to	PART
ijtc-870	259	10	improve	improve	VERB
ijtc-870	259	11	the	the	DET
ijtc-870	259	12	state	state	NOUN
ijtc-870	259	13	tax	tax	NOUN
ijtc-870	259	14	system	system	NOUN
ijtc-870	259	15	,	,	PUNCT
ijtc-870	259	16	maintain	maintain	VERB
ijtc-870	259	17	fairness	fairness	NOUN
ijtc-870	259	18	in	in	ADP
ijtc-870	259	19	taxation	taxation	NOUN
ijtc-870	259	20	,	,	PUNCT
ijtc-870	259	21	and	and	CCONJ
ijtc-870	259	22	encourage	encourage	VERB
ijtc-870	259	23	efficiency	efficiency	NOUN
ijtc-870	259	24	in	in	ADP
ijtc-870	259	25	financial	financial	ADJ
ijtc-870	259	26	management	management	NOUN
ijtc-870	259	27	in	in	ADP
ijtc-870	259	28	indonesia	indonesia	PROPN
ijtc-870	259	29	.	.	PUNCT
ijtc-870	260	1	it	it	PRON
ijtc-870	260	2	is	be	AUX
ijtc-870	260	3	hoped	hope	VERB
ijtc-870	260	4	that	that	SCONJ
ijtc-870	260	5	the	the	DET
ijtc-870	260	6	results	result	NOUN
ijtc-870	260	7	of	of	ADP
ijtc-870	260	8	this	this	DET
ijtc-870	260	9	study	study	NOUN
ijtc-870	260	10	will	will	AUX
ijtc-870	260	11	provide	provide	VERB
ijtc-870	260	12	further	further	ADJ
ijtc-870	260	13	insight	insight	NOUN
ijtc-870	260	14	regarding	regard	VERB
ijtc-870	260	15	the	the	DET
ijtc-870	260	16	importance	importance	NOUN
ijtc-870	260	17	of	of	ADP
ijtc-870	260	18	applying	apply	VERB
ijtc-870	260	19	the	the	DET
ijtc-870	260	20	conformity	conformity	NOUN
ijtc-870	260	21	principle	principle	NOUN
ijtc-870	260	22	in	in	ADP
ijtc-870	260	23	the	the	DET
ijtc-870	260	24	imposition	imposition	NOUN
ijtc-870	260	25	of	of	ADP
ijtc-870	260	26	taxes	taxis	NOUN
ijtc-870	260	27	on	on	ADP
ijtc-870	260	28	fringe	fringe	NOUN
ijtc-870	260	29	benefits	benefit	NOUN
ijtc-870	260	30	.	.	PUNCT
ijtc-870	261	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	261	2	fringe	fringe	NOUN
ijtc-870	261	3	benefits	benefit	NOUN
ijtc-870	261	4	in	in	ADP
ijtc-870	261	5	tax	tax	NOUN
ijtc-870	261	6	law	law	NOUN
ijtc-870	261	7	:	:	PUNCT
ijtc-870	261	8	matching	match	VERB
ijtc-870	261	9	principle	principle	NOUN
ijtc-870	261	10	and	and	CCONJ
ijtc-870	261	11	tax	tax	NOUN
ijtc-870	261	12	justice	justice	PROPN
ijtc-870	261	13	perspective	perspective	NOUN
ijtc-870	261	14	silalahi	silalahi	NOUN
ijtc-870	261	15	and	and	CCONJ
ijtc-870	261	16	kurnia	kurnia	NOUN
ijtc-870	261	17	700	700	NUM
ijtc-870	261	18	|	|	ADV
ijtc-870	261	19	ilomata	ilomata	NOUN
ijtc-870	261	20	international	international	ADJ
ijtc-870	261	21	journal	journal	NOUN
ijtc-870	261	22	of	of	ADP
ijtc-870	261	23	tax	tax	PROPN
ijtc-870	261	24	&	&	CCONJ
ijtc-870	261	25	accounting	accounting	PROPN
ijtc-870	261	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	261	27	reference	reference	NOUN
ijtc-870	261	28	argente	argente	NOUN
ijtc-870	261	29	,	,	PUNCT
ijtc-870	261	30	d.	d.	PROPN
ijtc-870	261	31	,	,	PUNCT
ijtc-870	261	32	&	&	CCONJ
ijtc-870	261	33	garcía	garcía	PROPN
ijtc-870	261	34	,	,	PUNCT
ijtc-870	261	35	j.	j.	PROPN
ijtc-870	261	36	l.	l.	PROPN
ijtc-870	261	37	(	(	PUNCT
ijtc-870	261	38	2015	2015	NUM
ijtc-870	261	39	)	)	PUNCT
ijtc-870	261	40	.	.	PUNCT
ijtc-870	262	1	the	the	DET
ijtc-870	262	2	price	price	NOUN
ijtc-870	262	3	of	of	ADP
ijtc-870	262	4	fringe	fringe	NOUN
ijtc-870	262	5	benefits	benefit	NOUN
ijtc-870	262	6	when	when	SCONJ
ijtc-870	262	7	formal	formal	ADJ
ijtc-870	262	8	and	and	CCONJ
ijtc-870	262	9	informal	informal	ADJ
ijtc-870	262	10	labor	labor	NOUN
ijtc-870	262	11	markets	market	NOUN
ijtc-870	262	12	coexist	coexist	VERB
ijtc-870	262	13	.	.	PUNCT
ijtc-870	263	1	iza	iza	PROPN
ijtc-870	263	2	journal	journal	PROPN
ijtc-870	263	3	of	of	ADP
ijtc-870	263	4	labor	labor	NOUN
ijtc-870	263	5	economics	economic	NOUN
ijtc-870	263	6	,	,	PUNCT
ijtc-870	263	7	4(1	4(1	NOUN
ijtc-870	263	8	)	)	PUNCT
ijtc-870	263	9	.	.	PUNCT
ijtc-870	264	1	https://doi.org/10.1186/s40172-0140014-0	https://doi.org/10.1186/s40172-0140014-0	PROPN
ijtc-870	264	2	avram	avram	PROPN
ijtc-870	264	3	,	,	PUNCT
ijtc-870	264	4	s.	s.	PROPN
ijtc-870	264	5	,	,	PUNCT
ijtc-870	264	6	&	&	CCONJ
ijtc-870	264	7	popova	popova	PROPN
ijtc-870	264	8	,	,	PUNCT
ijtc-870	264	9	d.	d.	PROPN
ijtc-870	264	10	(	(	PUNCT
ijtc-870	264	11	2022	2022	NUM
ijtc-870	264	12	)	)	PUNCT
ijtc-870	264	13	.	.	PUNCT
ijtc-870	265	1	do	do	VERB
ijtc-870	265	2	taxes	taxis	NOUN
ijtc-870	265	3	and	and	CCONJ
ijtc-870	265	4	transfers	transfer	NOUN
ijtc-870	265	5	reduce	reduce	VERB
ijtc-870	265	6	gender	gender	NOUN
ijtc-870	265	7	income	income	NOUN
ijtc-870	265	8	inequality	inequality	NOUN
ijtc-870	265	9	?	?	PUNCT
ijtc-870	266	1	evidence	evidence	NOUN
ijtc-870	266	2	from	from	ADP
ijtc-870	266	3	eight	eight	NUM
ijtc-870	266	4	european	european	ADJ
ijtc-870	266	5	welfare	welfare	NOUN
ijtc-870	266	6	states	state	NOUN
ijtc-870	266	7	.	.	PUNCT
ijtc-870	267	1	social	social	ADJ
ijtc-870	267	2	science	science	NOUN
ijtc-870	267	3	research	research	NOUN
ijtc-870	267	4	,	,	PUNCT
ijtc-870	267	5	102	102	NUM
ijtc-870	267	6	.	.	PUNCT
ijtc-870	268	1	https://doi.org/10.1016/j.ssresearch.2021.102644	https://doi.org/10.1016/j.ssresearch.2021.102644	PROPN
ijtc-870	268	2	barid	barid	VERB
ijtc-870	268	3	,	,	PUNCT
ijtc-870	268	4	f.	f.	PROPN
ijtc-870	268	5	m.	m.	PROPN
ijtc-870	268	6	,	,	PUNCT
ijtc-870	268	7	&	&	CCONJ
ijtc-870	268	8	wulandari	wulandari	PROPN
ijtc-870	268	9	,	,	PUNCT
ijtc-870	268	10	s.	s.	PROPN
ijtc-870	268	11	(	(	PUNCT
ijtc-870	268	12	2021	2021	NUM
ijtc-870	268	13	)	)	PUNCT
ijtc-870	268	14	.	.	PUNCT
ijtc-870	269	1	praktik	praktik	NOUN
ijtc-870	269	2	penghindaran	penghindaran	VERB
ijtc-870	269	3	pajak	pajak	PROPN
ijtc-870	269	4	sebelum	sebelum	PROPN
ijtc-870	269	5	dan	dan	PROPN
ijtc-870	269	6	setelah	setelah	PROPN
ijtc-870	269	7	pandemi	pandemi	PROPN
ijtc-870	269	8	covid	covid	PROPN
ijtc-870	269	9	–	–	PUNCT
ijtc-870	269	10	19	19	NUM
ijtc-870	269	11	di	di	X
ijtc-870	269	12	indonesia	indonesia	PROPN
ijtc-870	269	13	.	.	PUNCT
ijtc-870	270	1	jurnal	jurnal	PROPN
ijtc-870	270	2	riset	riset	PROPN
ijtc-870	270	3	akuntansi	akuntansi	PROPN
ijtc-870	270	4	&	&	CCONJ
ijtc-870	270	5	perpajakan	perpajakan	PROPN
ijtc-870	270	6	(	(	PUNCT
ijtc-870	270	7	jrap	jrap	NOUN
ijtc-870	270	8	)	)	PUNCT
ijtc-870	270	9	,	,	PUNCT
ijtc-870	270	10	8(02	8(02	NUM
ijtc-870	270	11	)	)	PUNCT
ijtc-870	270	12	,	,	PUNCT
ijtc-870	270	13	68–74	68–74	NUM
ijtc-870	270	14	.	.	PUNCT
ijtc-870	271	1	https://doi.org/10.35838/jrap.2021.008.02.17	https://doi.org/10.35838/jrap.2021.008.02.17	PROPN
ijtc-870	271	2	butler	butler	PROPN
ijtc-870	271	3	,	,	PUNCT
ijtc-870	271	4	c.	c.	PROPN
ijtc-870	271	5	,	,	PUNCT
ijtc-870	271	6	&	&	CCONJ
ijtc-870	271	7	calcott	calcott	PROPN
ijtc-870	271	8	,	,	PUNCT
ijtc-870	271	9	p.	p.	NOUN
ijtc-870	271	10	(	(	PUNCT
ijtc-870	271	11	2018	2018	NUM
ijtc-870	271	12	)	)	PUNCT
ijtc-870	271	13	.	.	PUNCT
ijtc-870	272	1	optimal	optimal	ADJ
ijtc-870	272	2	fringe	fringe	NOUN
ijtc-870	272	3	benefit	benefit	NOUN
ijtc-870	272	4	taxes	taxis	NOUN
ijtc-870	272	5	:	:	PUNCT
ijtc-870	272	6	the	the	DET
ijtc-870	272	7	implications	implication	NOUN
ijtc-870	272	8	of	of	ADP
ijtc-870	272	9	business	business	NOUN
ijtc-870	272	10	use	use	NOUN
ijtc-870	272	11	.	.	PUNCT
ijtc-870	273	1	international	international	ADJ
ijtc-870	273	2	tax	tax	NOUN
ijtc-870	273	3	and	and	CCONJ
ijtc-870	273	4	public	public	ADJ
ijtc-870	273	5	finance	finance	NOUN
ijtc-870	273	6	,	,	PUNCT
ijtc-870	273	7	25(3	25(3	NUM
ijtc-870	273	8	)	)	PUNCT
ijtc-870	273	9	,	,	PUNCT
ijtc-870	273	10	654–672	654–672	NUM
ijtc-870	273	11	.	.	PUNCT
ijtc-870	274	1	https://doi.org/10.1007/s10797-0179469-9	https://doi.org/10.1007/s10797-0179469-9	PROPN
ijtc-870	274	2	crocker	crocker	PROPN
ijtc-870	274	3	,	,	PUNCT
ijtc-870	274	4	m.	m.	NOUN
ijtc-870	274	5	,	,	PUNCT
ijtc-870	274	6	milte	milte	PROPN
ijtc-870	274	7	,	,	PUNCT
ijtc-870	274	8	r.	r.	PROPN
ijtc-870	274	9	,	,	PUNCT
ijtc-870	274	10	duff	duff	PROPN
ijtc-870	274	11	,	,	PUNCT
ijtc-870	274	12	g.	g.	NOUN
ijtc-870	274	13	,	,	PUNCT
ijtc-870	274	14	lawless	lawless	ADJ
ijtc-870	274	15	,	,	PUNCT
ijtc-870	274	16	m.	m.	NOUN
ijtc-870	274	17	,	,	PUNCT
ijtc-870	274	18	corlis	corlis	PROPN
ijtc-870	274	19	,	,	PUNCT
ijtc-870	274	20	m.	m.	NOUN
ijtc-870	274	21	,	,	PUNCT
ijtc-870	274	22	&	&	CCONJ
ijtc-870	274	23	ratcliffe	ratcliffe	PROPN
ijtc-870	274	24	,	,	PUNCT
ijtc-870	274	25	j.	j.	PROPN
ijtc-870	274	26	(	(	PUNCT
ijtc-870	274	27	2022	2022	NUM
ijtc-870	274	28	)	)	PUNCT
ijtc-870	274	29	.	.	PUNCT
ijtc-870	274	30	are	be	AUX
ijtc-870	274	31	australians	australian	NOUN
ijtc-870	274	32	willing	willing	ADJ
ijtc-870	274	33	to	to	PART
ijtc-870	274	34	pay	pay	VERB
ijtc-870	274	35	more	more	ADJ
ijtc-870	274	36	tax	tax	NOUN
ijtc-870	274	37	to	to	PART
ijtc-870	274	38	support	support	VERB
ijtc-870	274	39	wage	wage	NOUN
ijtc-870	274	40	increases	increase	NOUN
ijtc-870	274	41	for	for	ADP
ijtc-870	274	42	aged	aged	ADJ
ijtc-870	274	43	care	care	NOUN
ijtc-870	274	44	workers	worker	NOUN
ijtc-870	274	45	?	?	PUNCT
ijtc-870	275	1	findings	finding	NOUN
ijtc-870	275	2	from	from	ADP
ijtc-870	275	3	a	a	DET
ijtc-870	275	4	national	national	ADJ
ijtc-870	275	5	survey	survey	NOUN
ijtc-870	275	6	.	.	PUNCT
ijtc-870	276	1	australasian	australasian	ADJ
ijtc-870	276	2	journal	journal	NOUN
ijtc-870	276	3	on	on	ADP
ijtc-870	276	4	ageing	age	VERB
ijtc-870	276	5	,	,	PUNCT
ijtc-870	276	6	41(4	41(4	NUM
ijtc-870	276	7	)	)	PUNCT
ijtc-870	276	8	,	,	PUNCT
ijtc-870	276	9	513–521	513–521	NUM
ijtc-870	276	10	.	.	PROPN
ijtc-870	276	11	https://doi.org/10.1111/ajag.13094	https://doi.org/10.1111/ajag.13094	PROPN
ijtc-870	276	12	downs	downs	PROPN
ijtc-870	276	13	,	,	PUNCT
ijtc-870	276	14	a.	a.	NOUN
ijtc-870	276	15	,	,	PUNCT
ijtc-870	276	16	&	&	CCONJ
ijtc-870	276	17	stetson	stetson	PROPN
ijtc-870	276	18	,	,	PUNCT
ijtc-870	276	19	b.	b.	PROPN
ijtc-870	276	20	(	(	PUNCT
ijtc-870	276	21	2014a	2014a	NUM
ijtc-870	276	22	)	)	PUNCT
ijtc-870	276	23	.	.	PUNCT
ijtc-870	277	1	economic	economic	ADJ
ijtc-870	277	2	and	and	CCONJ
ijtc-870	277	3	non	non	ADJ
ijtc-870	277	4	-	-	ADJ
ijtc-870	277	5	economic	economic	ADJ
ijtc-870	277	6	factors	factor	NOUN
ijtc-870	277	7	:	:	PUNCT
ijtc-870	277	8	an	an	DET
ijtc-870	277	9	analysis	analysis	NOUN
ijtc-870	277	10	of	of	ADP
ijtc-870	277	11	corporate	corporate	ADJ
ijtc-870	277	12	tax	tax	NOUN
ijtc-870	277	13	compliance	compliance	NOUN
ijtc-870	277	14	.	.	PUNCT
ijtc-870	278	1	in	in	ADP
ijtc-870	278	2	advances	advance	NOUN
ijtc-870	278	3	in	in	ADP
ijtc-870	278	4	taxation	taxation	NOUN
ijtc-870	278	5	(	(	PUNCT
ijtc-870	278	6	vol	vol	NOUN
ijtc-870	278	7	.	.	PROPN
ijtc-870	278	8	21	21	NUM
ijtc-870	278	9	,	,	PUNCT
ijtc-870	278	10	pp	pp	ADJ
ijtc-870	278	11	.	.	PUNCT
ijtc-870	278	12	37–72	37–72	NUM
ijtc-870	278	13	)	)	PUNCT
ijtc-870	278	14	.	.	PUNCT
ijtc-870	279	1	emerald	emerald	PROPN
ijtc-870	279	2	group	group	PROPN
ijtc-870	279	3	publishing	publishing	PROPN
ijtc-870	279	4	limited	limit	VERB
ijtc-870	279	5	.	.	PUNCT
ijtc-870	280	1	https://doi.org/10.1108/s1058-749720140000021002	https://doi.org/10.1108/s1058-749720140000021002	NOUN
ijtc-870	280	2	downs	down	NOUN
ijtc-870	280	3	,	,	PUNCT
ijtc-870	280	4	a.	a.	NOUN
ijtc-870	280	5	,	,	PUNCT
ijtc-870	280	6	&	&	CCONJ
ijtc-870	280	7	stetson	stetson	PROPN
ijtc-870	280	8	,	,	PUNCT
ijtc-870	280	9	b.	b.	PROPN
ijtc-870	280	10	(	(	PUNCT
ijtc-870	280	11	2014b	2014b	NUM
ijtc-870	280	12	)	)	PUNCT
ijtc-870	280	13	.	.	PUNCT
ijtc-870	281	1	economic	economic	ADJ
ijtc-870	281	2	and	and	CCONJ
ijtc-870	281	3	non	non	ADJ
ijtc-870	281	4	-	-	ADJ
ijtc-870	281	5	economic	economic	ADJ
ijtc-870	281	6	factors	factor	NOUN
ijtc-870	281	7	:	:	PUNCT
ijtc-870	281	8	an	an	DET
ijtc-870	281	9	analysis	analysis	NOUN
ijtc-870	281	10	of	of	ADP
ijtc-870	281	11	corporate	corporate	ADJ
ijtc-870	281	12	tax	tax	NOUN
ijtc-870	281	13	compliance	compliance	NOUN
ijtc-870	281	14	.	.	PUNCT
ijtc-870	282	1	in	in	ADP
ijtc-870	282	2	advances	advance	NOUN
ijtc-870	282	3	in	in	ADP
ijtc-870	282	4	taxation	taxation	NOUN
ijtc-870	282	5	(	(	PUNCT
ijtc-870	282	6	vol	vol	NOUN
ijtc-870	282	7	.	.	PROPN
ijtc-870	282	8	21	21	NUM
ijtc-870	282	9	,	,	PUNCT
ijtc-870	282	10	pp	pp	ADJ
ijtc-870	282	11	.	.	PUNCT
ijtc-870	282	12	37–72	37–72	NUM
ijtc-870	282	13	)	)	PUNCT
ijtc-870	282	14	.	.	PUNCT
ijtc-870	283	1	emerald	emerald	PROPN
ijtc-870	283	2	group	group	PROPN
ijtc-870	283	3	publishing	publishing	PROPN
ijtc-870	283	4	limited	limit	VERB
ijtc-870	283	5	.	.	PUNCT
ijtc-870	284	1	https://doi.org/10.1108/s1058-749720140000021002	https://doi.org/10.1108/s1058-749720140000021002	NOUN
ijtc-870	284	2	eichner	eichner	PROPN
ijtc-870	284	3	,	,	PUNCT
ijtc-870	284	4	t.	t.	PROPN
ijtc-870	284	5	,	,	PUNCT
ijtc-870	284	6	&	&	CCONJ
ijtc-870	284	7	pethig	pethig	PROPN
ijtc-870	284	8	,	,	PUNCT
ijtc-870	284	9	r.	r.	PROPN
ijtc-870	284	10	(	(	PUNCT
ijtc-870	284	11	2018	2018	NUM
ijtc-870	284	12	)	)	PUNCT
ijtc-870	284	13	.	.	PUNCT
ijtc-870	285	1	self	self	NOUN
ijtc-870	285	2	-	-	PUNCT
ijtc-870	285	3	enforcing	enforce	VERB
ijtc-870	285	4	capital	capital	NOUN
ijtc-870	285	5	tax	tax	NOUN
ijtc-870	285	6	coordination	coordination	NOUN
ijtc-870	285	7	.	.	PUNCT
ijtc-870	286	1	journal	journal	NOUN
ijtc-870	286	2	of	of	ADP
ijtc-870	286	3	business	business	NOUN
ijtc-870	286	4	economics	economic	NOUN
ijtc-870	286	5	,	,	PUNCT
ijtc-870	286	6	88(7–8	88(7–8	NUM
ijtc-870	286	7	)	)	PUNCT
ijtc-870	286	8	,	,	PUNCT
ijtc-870	286	9	915–940	915–940	NUM
ijtc-870	286	10	.	.	PUNCT
ijtc-870	287	1	https://doi.org/10.1007/s11573-018-0895-7	https://doi.org/10.1007/s11573-018-0895-7	PROPN
ijtc-870	287	2	firmansyah	firmansyah	PROPN
ijtc-870	287	3	,	,	PUNCT
ijtc-870	287	4	r.	r.	PROPN
ijtc-870	287	5	a.	a.	PROPN
ijtc-870	287	6	,	,	PUNCT
ijtc-870	287	7	&	&	CCONJ
ijtc-870	287	8	wijaya	wijaya	PROPN
ijtc-870	287	9	,	,	PUNCT
ijtc-870	287	10	s.	s.	PROPN
ijtc-870	287	11	(	(	PUNCT
ijtc-870	287	12	2022	2022	NUM
ijtc-870	287	13	)	)	PUNCT
ijtc-870	287	14	.	.	PUNCT
ijtc-870	288	1	natura	natura	PROPN
ijtc-870	288	2	dan	dan	PROPN
ijtc-870	288	3	kenikmatan	kenikmatan	PROPN
ijtc-870	288	4	sebelum	sebelum	PROPN
ijtc-870	288	5	dan	dan	PROPN
ijtc-870	288	6	sesudah	sesudah	PROPN
ijtc-870	288	7	undangundang	undangundang	PROPN
ijtc-870	288	8	harmonisasi	harmonisasi	PROPN
ijtc-870	288	9	peraturan	peraturan	PROPN
ijtc-870	288	10	perpajakan	perpajakan	VERB
ijtc-870	288	11	.	.	PUNCT
ijtc-870	289	1	jurnal	jurnal	PROPN
ijtc-870	289	2	pajak	pajak	PROPN
ijtc-870	289	3	dan	dan	PROPN
ijtc-870	289	4	keuangan	keuangan	PROPN
ijtc-870	289	5	negara	negara	PROPN
ijtc-870	289	6	.	.	PUNCT
ijtc-870	290	1	hsu	hsu	PROPN
ijtc-870	290	2	,	,	PUNCT
ijtc-870	290	3	a.	a.	PROPN
ijtc-870	290	4	,	,	PUNCT
ijtc-870	290	5	&	&	CCONJ
ijtc-870	290	6	liu	liu	PROPN
ijtc-870	290	7	,	,	PUNCT
ijtc-870	290	8	s.	s.	PROPN
ijtc-870	290	9	(	(	PUNCT
ijtc-870	290	10	2023a	2023a	NUM
ijtc-870	290	11	)	)	PUNCT
ijtc-870	290	12	.	.	PUNCT
ijtc-870	291	1	the	the	DET
ijtc-870	291	2	effect	effect	NOUN
ijtc-870	291	3	of	of	ADP
ijtc-870	291	4	book	book	NOUN
ijtc-870	291	5	-	-	PUNCT
ijtc-870	291	6	tax	tax	NOUN
ijtc-870	291	7	conformity	conformity	NOUN
ijtc-870	291	8	on	on	ADP
ijtc-870	291	9	the	the	DET
ijtc-870	291	10	information	information	NOUN
ijtc-870	291	11	environment	environment	NOUN
ijtc-870	291	12	:	:	PUNCT
ijtc-870	291	13	from	from	ADP
ijtc-870	291	14	the	the	DET
ijtc-870	291	15	analyst	analyst	NOUN
ijtc-870	291	16	perspective	perspective	NOUN
ijtc-870	291	17	.	.	PUNCT
ijtc-870	292	1	review	review	NOUN
ijtc-870	292	2	of	of	ADP
ijtc-870	292	3	quantitative	quantitative	ADJ
ijtc-870	292	4	finance	finance	NOUN
ijtc-870	292	5	and	and	CCONJ
ijtc-870	292	6	accounting	accounting	NOUN
ijtc-870	292	7	.	.	PUNCT
ijtc-870	293	1	https://doi.org/10.1007/s11156-023-01160-5	https://doi.org/10.1007/s11156-023-01160-5	NUM
ijtc-870	294	1	hsu	hsu	PROPN
ijtc-870	294	2	,	,	PUNCT
ijtc-870	294	3	a.	a.	PROPN
ijtc-870	294	4	,	,	PUNCT
ijtc-870	294	5	&	&	CCONJ
ijtc-870	294	6	liu	liu	PROPN
ijtc-870	294	7	,	,	PUNCT
ijtc-870	294	8	s.	s.	PROPN
ijtc-870	294	9	(	(	PUNCT
ijtc-870	294	10	2023b	2023b	NUM
ijtc-870	294	11	)	)	PUNCT
ijtc-870	294	12	.	.	PUNCT
ijtc-870	295	1	the	the	DET
ijtc-870	295	2	effect	effect	NOUN
ijtc-870	295	3	of	of	ADP
ijtc-870	295	4	book	book	NOUN
ijtc-870	295	5	-	-	PUNCT
ijtc-870	295	6	tax	tax	NOUN
ijtc-870	295	7	conformity	conformity	NOUN
ijtc-870	295	8	on	on	ADP
ijtc-870	295	9	the	the	DET
ijtc-870	295	10	information	information	NOUN
ijtc-870	295	11	environment	environment	NOUN
ijtc-870	295	12	:	:	PUNCT
ijtc-870	295	13	from	from	ADP
ijtc-870	295	14	the	the	DET
ijtc-870	295	15	analyst	analyst	NOUN
ijtc-870	295	16	perspective	perspective	NOUN
ijtc-870	295	17	.	.	PUNCT
ijtc-870	296	1	review	review	NOUN
ijtc-870	296	2	of	of	ADP
ijtc-870	296	3	quantitative	quantitative	ADJ
ijtc-870	296	4	finance	finance	NOUN
ijtc-870	296	5	and	and	CCONJ
ijtc-870	296	6	accounting	accounting	NOUN
ijtc-870	296	7	.	.	PUNCT
ijtc-870	297	1	https://doi.org/10.1007/s11156-023-01160-5	https://doi.org/10.1007/s11156-023-01160-5	PROPN
ijtc-870	298	1	iswahyudi	iswahyudi	PROPN
ijtc-870	298	2	,	,	PUNCT
ijtc-870	298	3	h.	h.	PROPN
ijtc-870	298	4	(	(	PUNCT
ijtc-870	298	5	2021	2021	NUM
ijtc-870	298	6	)	)	PUNCT
ijtc-870	298	7	.	.	PUNCT
ijtc-870	299	1	the	the	DET
ijtc-870	299	2	persistent	persistent	ADJ
ijtc-870	299	3	effects	effect	NOUN
ijtc-870	299	4	of	of	ADP
ijtc-870	299	5	covid-19	covid-19	PROPN
ijtc-870	299	6	on	on	ADP
ijtc-870	299	7	the	the	DET
ijtc-870	299	8	economy	economy	NOUN
ijtc-870	299	9	and	and	CCONJ
ijtc-870	299	10	fiscal	fiscal	ADJ
ijtc-870	299	11	capacity	capacity	NOUN
ijtc-870	299	12	of	of	ADP
ijtc-870	299	13	indonesia	indonesia	PROPN
ijtc-870	299	14	.	.	PUNCT
ijtc-870	300	1	jurnal	jurnal	PROPN
ijtc-870	300	2	ekonomi	ekonomi	PROPN
ijtc-870	300	3	dan	dan	PROPN
ijtc-870	300	4	pembangunan	pembangunan	PROPN
ijtc-870	300	5	,	,	PUNCT
ijtc-870	300	6	29(2	29(2	NUM
ijtc-870	300	7	)	)	PUNCT
ijtc-870	300	8	,	,	PUNCT
ijtc-870	300	9	113	113	NUM
ijtc-870	300	10	–	–	PUNCT
ijtc-870	300	11	130	130	NUM
ijtc-870	300	12	.	.	PUNCT
ijtc-870	300	13	https://doi.org/10.14203/jep.29.2.2021.113-130	https://doi.org/10.14203/jep.29.2.2021.113-130	PROPN
ijtc-870	301	1	kraemer	kraemer	PROPN
ijtc-870	301	2	,	,	PUNCT
ijtc-870	301	3	r.	r.	PROPN
ijtc-870	301	4	,	,	PUNCT
ijtc-870	301	5	&	&	CCONJ
ijtc-870	301	6	lehtimäki	lehtimäki	PROPN
ijtc-870	301	7	,	,	PUNCT
ijtc-870	301	8	j.	j.	PROPN
ijtc-870	301	9	(	(	PUNCT
ijtc-870	301	10	2023	2023	NUM
ijtc-870	301	11	)	)	PUNCT
ijtc-870	301	12	.	.	PUNCT
ijtc-870	302	1	government	government	NOUN
ijtc-870	302	2	debt	debt	NOUN
ijtc-870	302	3	,	,	PUNCT
ijtc-870	302	4	european	european	ADJ
ijtc-870	302	5	institutions	institution	NOUN
ijtc-870	302	6	and	and	CCONJ
ijtc-870	302	7	fiscal	fiscal	ADJ
ijtc-870	302	8	rules	rule	NOUN
ijtc-870	302	9	:	:	PUNCT
ijtc-870	302	10	a	a	DET
ijtc-870	302	11	synthetic	synthetic	ADJ
ijtc-870	302	12	control	control	NOUN
ijtc-870	302	13	approach	approach	NOUN
ijtc-870	302	14	.	.	PUNCT
ijtc-870	303	1	international	international	ADJ
ijtc-870	303	2	tax	tax	NOUN
ijtc-870	303	3	and	and	CCONJ
ijtc-870	303	4	public	public	ADJ
ijtc-870	303	5	finance	finance	NOUN
ijtc-870	303	6	.	.	PUNCT
ijtc-870	304	1	https://doi.org/10.1007/s10797-023-09791-z	https://doi.org/10.1007/s10797-023-09791-z	PROPN
ijtc-870	304	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	304	3	fringe	fringe	NOUN
ijtc-870	304	4	benefits	benefit	NOUN
ijtc-870	304	5	in	in	ADP
ijtc-870	304	6	tax	tax	NOUN
ijtc-870	304	7	law	law	NOUN
ijtc-870	304	8	:	:	PUNCT
ijtc-870	304	9	matching	match	VERB
ijtc-870	304	10	principle	principle	NOUN
ijtc-870	304	11	and	and	CCONJ
ijtc-870	304	12	tax	tax	NOUN
ijtc-870	304	13	justice	justice	PROPN
ijtc-870	304	14	perspective	perspective	NOUN
ijtc-870	304	15	silalahi	silalahi	NOUN
ijtc-870	304	16	and	and	CCONJ
ijtc-870	304	17	kurnia	kurnia	NOUN
ijtc-870	304	18	701	701	NUM
ijtc-870	304	19	|	|	ADV
ijtc-870	304	20	ilomata	ilomata	PROPN
ijtc-870	304	21	international	international	ADJ
ijtc-870	304	22	journal	journal	NOUN
ijtc-870	304	23	of	of	ADP
ijtc-870	304	24	tax	tax	PROPN
ijtc-870	304	25	&	&	CCONJ
ijtc-870	304	26	accounting	accounting	PROPN
ijtc-870	304	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	304	28	kuhn	kuhn	PROPN
ijtc-870	304	29	,	,	PUNCT
ijtc-870	304	30	k.	k.	PROPN
ijtc-870	304	31	m.	m.	PROPN
ijtc-870	304	32	,	,	PUNCT
ijtc-870	304	33	meijerink	meijerink	PROPN
ijtc-870	304	34	,	,	PUNCT
ijtc-870	304	35	j.	j.	PROPN
ijtc-870	304	36	,	,	PUNCT
ijtc-870	304	37	&	&	CCONJ
ijtc-870	304	38	keegan	keegan	PROPN
ijtc-870	304	39	,	,	PUNCT
ijtc-870	304	40	a.	a.	PROPN
ijtc-870	304	41	(	(	PUNCT
ijtc-870	304	42	2021	2021	NUM
ijtc-870	304	43	)	)	PUNCT
ijtc-870	304	44	.	.	PUNCT
ijtc-870	305	1	human	human	ADJ
ijtc-870	305	2	resource	resource	NOUN
ijtc-870	305	3	management	management	NOUN
ijtc-870	305	4	and	and	CCONJ
ijtc-870	305	5	the	the	DET
ijtc-870	305	6	gig	gig	NOUN
ijtc-870	305	7	economy	economy	NOUN
ijtc-870	305	8	:	:	PUNCT
ijtc-870	305	9	challenges	challenge	NOUN
ijtc-870	305	10	and	and	CCONJ
ijtc-870	305	11	opportunities	opportunity	NOUN
ijtc-870	305	12	at	at	ADP
ijtc-870	305	13	the	the	DET
ijtc-870	305	14	intersection	intersection	NOUN
ijtc-870	305	15	between	between	ADP
ijtc-870	305	16	organizational	organizational	ADJ
ijtc-870	305	17	hr	hr	NOUN
ijtc-870	305	18	decision	decision	NOUN
ijtc-870	305	19	-	-	PUNCT
ijtc-870	305	20	makers	maker	NOUN
ijtc-870	305	21	and	and	CCONJ
ijtc-870	305	22	digital	digital	ADJ
ijtc-870	305	23	labor	labor	NOUN
ijtc-870	305	24	platforms	platform	NOUN
ijtc-870	305	25	.	.	PUNCT
ijtc-870	306	1	in	in	ADP
ijtc-870	306	2	m.	m.	PROPN
ijtc-870	306	3	r.	r.	PROPN
ijtc-870	306	4	buckley	buckley	PROPN
ijtc-870	306	5	,	,	PUNCT
ijtc-870	306	6	a.	a.	PROPN
ijtc-870	306	7	r.	r.	PROPN
ijtc-870	306	8	wheeler	wheeler	PROPN
ijtc-870	306	9	,	,	PUNCT
ijtc-870	306	10	j.	j.	PROPN
ijtc-870	306	11	e.	e.	PROPN
ijtc-870	306	12	baur	baur	PROPN
ijtc-870	306	13	,	,	PUNCT
ijtc-870	306	14	&	&	CCONJ
ijtc-870	306	15	j.	j.	PROPN
ijtc-870	306	16	r.	r.	PROPN
ijtc-870	306	17	b.	b.	PROPN
ijtc-870	306	18	halbesleben	halbesleben	PROPN
ijtc-870	306	19	(	(	PUNCT
ijtc-870	306	20	eds	ed	NOUN
ijtc-870	306	21	.	.	PUNCT
ijtc-870	306	22	)	)	PUNCT
ijtc-870	306	23	,	,	PUNCT
ijtc-870	306	24	research	research	NOUN
ijtc-870	306	25	in	in	ADP
ijtc-870	306	26	personnel	personnel	NOUN
ijtc-870	306	27	and	and	CCONJ
ijtc-870	306	28	human	human	ADJ
ijtc-870	306	29	resources	resource	NOUN
ijtc-870	306	30	management	management	NOUN
ijtc-870	306	31	(	(	PUNCT
ijtc-870	306	32	vol	vol	NOUN
ijtc-870	306	33	.	.	PROPN
ijtc-870	306	34	39	39	NUM
ijtc-870	306	35	,	,	PUNCT
ijtc-870	306	36	pp	pp	ADJ
ijtc-870	306	37	.	.	PUNCT
ijtc-870	306	38	1–46	1–46	NUM
ijtc-870	306	39	)	)	PUNCT
ijtc-870	306	40	.	.	PUNCT
ijtc-870	307	1	emerald	emerald	PROPN
ijtc-870	307	2	publishing	publishing	PROPN
ijtc-870	307	3	limited	limit	VERB
ijtc-870	307	4	.	.	PUNCT
ijtc-870	308	1	https://doi.org/10.1108/s0742730120210000039001	https://doi.org/10.1108/s0742730120210000039001	NUM
ijtc-870	308	2	lazear	lazear	ADJ
ijtc-870	308	3	,	,	PUNCT
ijtc-870	308	4	e.	e.	PROPN
ijtc-870	308	5	p.	p.	PROPN
ijtc-870	308	6	(	(	PUNCT
ijtc-870	308	7	2018	2018	NUM
ijtc-870	308	8	)	)	PUNCT
ijtc-870	308	9	.	.	PUNCT
ijtc-870	309	1	compensation	compensation	NOUN
ijtc-870	309	2	and	and	CCONJ
ijtc-870	309	3	incentives	incentive	NOUN
ijtc-870	309	4	in	in	ADP
ijtc-870	309	5	the	the	DET
ijtc-870	309	6	workplace	workplace	NOUN
ijtc-870	309	7	.	.	PUNCT
ijtc-870	310	1	in	in	ADP
ijtc-870	310	2	journal	journal	NOUN
ijtc-870	310	3	of	of	ADP
ijtc-870	310	4	economic	economic	ADJ
ijtc-870	310	5	perspectives	perspective	NOUN
ijtc-870	310	6	(	(	PUNCT
ijtc-870	310	7	vol	vol	NOUN
ijtc-870	310	8	.	.	PUNCT
ijtc-870	310	9	32	32	NUM
ijtc-870	310	10	,	,	PUNCT
ijtc-870	310	11	issue	issue	NOUN
ijtc-870	310	12	3	3	NUM
ijtc-870	310	13	,	,	PUNCT
ijtc-870	310	14	pp	pp	ADJ
ijtc-870	310	15	.	.	PUNCT
ijtc-870	311	1	195–214	195–214	NUM
ijtc-870	311	2	)	)	PUNCT
ijtc-870	311	3	.	.	PUNCT
ijtc-870	312	1	american	american	PROPN
ijtc-870	312	2	economic	economic	PROPN
ijtc-870	312	3	association	association	PROPN
ijtc-870	312	4	.	.	PUNCT
ijtc-870	313	1	https://doi.org/10.1257/jep.32.3.195	https://doi.org/10.1257/jep.32.3.195	PROPN
ijtc-870	313	2	lokanan	lokanan	NOUN
ijtc-870	313	3	,	,	PUNCT
ijtc-870	313	4	m.	m.	NOUN
ijtc-870	313	5	(	(	PUNCT
ijtc-870	313	6	2023	2023	NUM
ijtc-870	313	7	)	)	PUNCT
ijtc-870	313	8	.	.	PUNCT
ijtc-870	314	1	the	the	DET
ijtc-870	314	2	morality	morality	NOUN
ijtc-870	314	3	and	and	CCONJ
ijtc-870	314	4	tax	tax	NOUN
ijtc-870	314	5	avoidance	avoidance	NOUN
ijtc-870	314	6	:	:	PUNCT
ijtc-870	314	7	a	a	DET
ijtc-870	314	8	sentiment	sentiment	NOUN
ijtc-870	314	9	and	and	CCONJ
ijtc-870	314	10	position	position	NOUN
ijtc-870	314	11	taking	take	VERB
ijtc-870	314	12	analysis	analysis	NOUN
ijtc-870	314	13	.	.	PUNCT
ijtc-870	315	1	plos	plos	PROPN
ijtc-870	315	2	one	one	NUM
ijtc-870	315	3	,	,	PUNCT
ijtc-870	315	4	18(7	18(7	NUM
ijtc-870	315	5	july	july	NOUN
ijtc-870	315	6	)	)	PUNCT
ijtc-870	315	7	.	.	PUNCT
ijtc-870	316	1	https://doi.org/10.1371/journal.pone.0287327	https://doi.org/10.1371/journal.pone.0287327	PROPN
ijtc-870	316	2	maria	maria	PROPN
ijtc-870	316	3	pavelea	pavelea	PROPN
ijtc-870	316	4	,	,	PUNCT
ijtc-870	316	5	a.	a.	NOUN
ijtc-870	316	6	,	,	PUNCT
ijtc-870	316	7	neamţu	neamţu	PROPN
ijtc-870	316	8	,	,	PUNCT
ijtc-870	316	9	b.	b.	PROPN
ijtc-870	316	10	,	,	PUNCT
ijtc-870	316	11	pavel	pavel	PROPN
ijtc-870	316	12	,	,	PUNCT
ijtc-870	316	13	a.	a.	PROPN
ijtc-870	316	14	,	,	PUNCT
ijtc-870	316	15	&	&	CCONJ
ijtc-870	316	16	nijkamp	nijkamp	PROPN
ijtc-870	316	17	,	,	PUNCT
ijtc-870	316	18	p.	p.	NOUN
ijtc-870	316	19	(	(	PUNCT
ijtc-870	316	20	2022	2022	NUM
ijtc-870	316	21	)	)	PUNCT
ijtc-870	316	22	.	.	PUNCT
ijtc-870	317	1	economic	economic	ADJ
ijtc-870	317	2	performance	performance	NOUN
ijtc-870	317	3	and	and	CCONJ
ijtc-870	317	4	resilience	resilience	NOUN
ijtc-870	317	5	in	in	ADP
ijtc-870	317	6	romania	romania	PROPN
ijtc-870	317	7	:	:	PUNCT
ijtc-870	317	8	balancing	balance	VERB
ijtc-870	317	9	traditional	traditional	ADJ
ijtc-870	317	10	and	and	CCONJ
ijtc-870	317	11	creative	creative	ADJ
ijtc-870	317	12	class	class	NOUN
ijtc-870	317	13	policy	policy	NOUN
ijtc-870	317	14	approaches	approach	NOUN
ijtc-870	317	15	.	.	PUNCT
ijtc-870	318	1	applied	apply	VERB
ijtc-870	318	2	spatial	spatial	ADJ
ijtc-870	318	3	analysis	analysis	NOUN
ijtc-870	318	4	and	and	CCONJ
ijtc-870	318	5	policy	policy	NOUN
ijtc-870	318	6	.	.	PUNCT
ijtc-870	319	1	https://doi.org/10.1007/s12061-022-09450-6	https://doi.org/10.1007/s12061-022-09450-6	NUM
ijtc-870	319	2	min	min	NOUN
ijtc-870	319	3	,	,	PUNCT
ijtc-870	319	4	h.	h.	PROPN
ijtc-870	319	5	(	(	PUNCT
ijtc-870	319	6	2022	2022	NUM
ijtc-870	319	7	)	)	PUNCT
ijtc-870	319	8	.	.	PUNCT
ijtc-870	320	1	assessing	assess	VERB
ijtc-870	320	2	the	the	DET
ijtc-870	320	3	impact	impact	NOUN
ijtc-870	320	4	of	of	ADP
ijtc-870	320	5	a	a	DET
ijtc-870	320	6	covid-19	covid-19	PROPN
ijtc-870	320	7	pandemic	pandemic	NOUN
ijtc-870	320	8	on	on	ADP
ijtc-870	320	9	supply	supply	NOUN
ijtc-870	320	10	chain	chain	NOUN
ijtc-870	320	11	transformation	transformation	NOUN
ijtc-870	320	12	:	:	PUNCT
ijtc-870	320	13	an	an	DET
ijtc-870	320	14	exploratory	exploratory	ADJ
ijtc-870	320	15	analysis	analysis	NOUN
ijtc-870	320	16	.	.	PUNCT
ijtc-870	321	1	benchmarking	benchmarke	VERB
ijtc-870	321	2	.	.	PUNCT
ijtc-870	322	1	https://doi.org/10.1108/bij-04-2022-0260	https://doi.org/10.1108/bij-04-2022-0260	PROPN
ijtc-870	322	2	ministry	ministry	PROPN
ijtc-870	322	3	of	of	ADP
ijtc-870	322	4	finance	finance	PROPN
ijtc-870	322	5	.	.	PUNCT
ijtc-870	323	1	(	(	PUNCT
ijtc-870	323	2	2022	2022	NUM
ijtc-870	323	3	)	)	PUNCT
ijtc-870	323	4	.	.	PUNCT
ijtc-870	324	1	laporan	laporan	ADJ
ijtc-870	324	2	keuangan	keuangan	PROPN
ijtc-870	324	3	pemerintah	pemerintah	PROPN
ijtc-870	324	4	pusat	pusat	PROPN
ijtc-870	324	5	tahun	tahun	PROPN
ijtc-870	324	6	2022	2022	NUM
ijtc-870	324	7	.	.	PUNCT
ijtc-870	325	1	https://djpb.kemenkeu.go.id/portal/id/data-publikasi/publikasi-cetak/laporankeuangan-pemerintah-pusat-lkpp.html	https://djpb.kemenkeu.go.id/portal/id/data-publikasi/publikasi-cetak/laporankeuangan-pemerintah-pusat-lkpp.html	PROPN
ijtc-870	325	2	.	.	PUNCT
ijtc-870	326	1	moghavvemi	moghavvemi	PROPN
ijtc-870	326	2	,	,	PUNCT
ijtc-870	326	3	s.	s.	PROPN
ijtc-870	326	4	,	,	PUNCT
ijtc-870	326	5	teng	teng	PROPN
ijtc-870	326	6	,	,	PUNCT
ijtc-870	326	7	l.	l.	PROPN
ijtc-870	326	8	s.	s.	PROPN
ijtc-870	326	9	,	,	PUNCT
ijtc-870	326	10	&	&	CCONJ
ijtc-870	326	11	mahmoud	mahmoud	PROPN
ijtc-870	326	12	,	,	PUNCT
ijtc-870	326	13	h.	h.	PROPN
ijtc-870	326	14	(	(	PUNCT
ijtc-870	326	15	2023	2023	NUM
ijtc-870	326	16	)	)	PUNCT
ijtc-870	326	17	.	.	PUNCT
ijtc-870	327	1	the	the	DET
ijtc-870	327	2	gig	gig	NOUN
ijtc-870	327	3	economy	economy	NOUN
ijtc-870	327	4	ecosystem	ecosystem	NOUN
ijtc-870	327	5	.	.	PUNCT
ijtc-870	328	1	in	in	ADP
ijtc-870	328	2	reshaping	reshape	VERB
ijtc-870	328	3	the	the	DET
ijtc-870	328	4	future	future	NOUN
ijtc-870	328	5	:	:	PUNCT
ijtc-870	328	6	the	the	DET
ijtc-870	328	7	phenomenon	phenomenon	NOUN
ijtc-870	328	8	of	of	ADP
ijtc-870	328	9	gig	gig	NOUN
ijtc-870	328	10	workers	worker	NOUN
ijtc-870	328	11	and	and	CCONJ
ijtc-870	328	12	knowledge	knowledge	NOUN
ijtc-870	328	13	-	-	PUNCT
ijtc-870	328	14	economy	economy	NOUN
ijtc-870	328	15	(	(	PUNCT
ijtc-870	328	16	pp	pp	ADJ
ijtc-870	328	17	.	.	PUNCT
ijtc-870	329	1	9–32	9–32	NOUN
ijtc-870	329	2	)	)	PUNCT
ijtc-870	329	3	.	.	PUNCT
ijtc-870	330	1	emerald	emerald	PROPN
ijtc-870	330	2	publishing	publishing	PROPN
ijtc-870	330	3	limited	limit	VERB
ijtc-870	330	4	.	.	PUNCT
ijtc-870	331	1	https://doi.org/10.1108/978-1-83753-350-320231002	https://doi.org/10.1108/978-1-83753-350-320231002	X
ijtc-870	331	2	nguyen	nguyen	PROPN
ijtc-870	331	3	-	-	PUNCT
ijtc-870	331	4	hoang	hoang	PROPN
ijtc-870	331	5	,	,	PUNCT
ijtc-870	331	6	p.	p.	PROPN
ijtc-870	331	7	,	,	PUNCT
ijtc-870	331	8	&	&	CCONJ
ijtc-870	331	9	zhang	zhang	PROPN
ijtc-870	331	10	,	,	PUNCT
ijtc-870	331	11	p.	p.	NOUN
ijtc-870	331	12	(	(	PUNCT
ijtc-870	331	13	2022	2022	NUM
ijtc-870	331	14	)	)	PUNCT
ijtc-870	331	15	.	.	PUNCT
ijtc-870	332	1	cap	cap	NOUN
ijtc-870	332	2	and	and	CCONJ
ijtc-870	332	3	gap	gap	NOUN
ijtc-870	332	4	:	:	PUNCT
ijtc-870	332	5	the	the	DET
ijtc-870	332	6	fiscal	fiscal	ADJ
ijtc-870	332	7	effects	effect	NOUN
ijtc-870	332	8	of	of	ADP
ijtc-870	332	9	property	property	NOUN
ijtc-870	332	10	tax	tax	NOUN
ijtc-870	332	11	levy	levy	NOUN
ijtc-870	332	12	limits	limit	NOUN
ijtc-870	332	13	in	in	ADP
ijtc-870	332	14	new	new	PROPN
ijtc-870	332	15	york	york	PROPN
ijtc-870	332	16	.	.	PUNCT
ijtc-870	333	1	education	education	NOUN
ijtc-870	333	2	finance	finance	NOUN
ijtc-870	333	3	and	and	CCONJ
ijtc-870	333	4	policy	policy	NOUN
ijtc-870	333	5	,	,	PUNCT
ijtc-870	333	6	17(1	17(1	NUM
ijtc-870	333	7	)	)	PUNCT
ijtc-870	333	8	,	,	PUNCT
ijtc-870	333	9	1	1	NUM
ijtc-870	333	10	–	–	SYM
ijtc-870	333	11	26	26	NUM
ijtc-870	333	12	.	.	PUNCT
ijtc-870	334	1	https://doi.org/10.1162/edfp_a_00327	https://doi.org/10.1162/edfp_a_00327	PROPN
ijtc-870	334	2	ngwaba	ngwaba	PROPN
ijtc-870	334	3	,	,	PUNCT
ijtc-870	334	4	c.	c.	PROPN
ijtc-870	334	5	a.	a.	PROPN
ijtc-870	334	6	,	,	PUNCT
ijtc-870	334	7	&	&	CCONJ
ijtc-870	334	8	azizi	azizi	PROPN
ijtc-870	334	9	,	,	PUNCT
ijtc-870	334	10	s.	s.	PROPN
ijtc-870	334	11	s.	s.	PROPN
ijtc-870	334	12	(	(	PUNCT
ijtc-870	334	13	2020	2020	NUM
ijtc-870	334	14	)	)	PUNCT
ijtc-870	334	15	.	.	PUNCT
ijtc-870	335	1	effectiveness	effectiveness	NOUN
ijtc-870	335	2	of	of	ADP
ijtc-870	335	3	tax	tax	NOUN
ijtc-870	335	4	reform	reform	NOUN
ijtc-870	335	5	on	on	ADP
ijtc-870	335	6	entrepreneurship	entrepreneurship	NOUN
ijtc-870	335	7	.	.	PUNCT
ijtc-870	336	1	journal	journal	NOUN
ijtc-870	336	2	of	of	ADP
ijtc-870	336	3	entrepreneurship	entrepreneurship	NOUN
ijtc-870	336	4	and	and	CCONJ
ijtc-870	336	5	public	public	ADJ
ijtc-870	336	6	policy	policy	NOUN
ijtc-870	336	7	,	,	PUNCT
ijtc-870	336	8	9(1	9(1	NUM
ijtc-870	336	9	)	)	PUNCT
ijtc-870	336	10	,	,	PUNCT
ijtc-870	336	11	94–111	94–111	PROPN
ijtc-870	336	12	.	.	PUNCT
ijtc-870	336	13	https://doi.org/10.1108/jepp-07-2019-0060	https://doi.org/10.1108/jepp-07-2019-0060	PROPN
ijtc-870	336	14	pang	pang	NOUN
ijtc-870	336	15	,	,	PUNCT
ijtc-870	336	16	y.	y.	NOUN
ijtc-870	336	17	(	(	PUNCT
ijtc-870	336	18	2022	2022	NUM
ijtc-870	336	19	)	)	PUNCT
ijtc-870	336	20	.	.	PUNCT
ijtc-870	337	1	a	a	DET
ijtc-870	337	2	theory	theory	NOUN
ijtc-870	337	3	of	of	ADP
ijtc-870	337	4	fiscal	fiscal	ADJ
ijtc-870	337	5	policy	policy	NOUN
ijtc-870	337	6	response	response	NOUN
ijtc-870	337	7	to	to	ADP
ijtc-870	337	8	an	an	DET
ijtc-870	337	9	epidemic	epidemic	NOUN
ijtc-870	337	10	.	.	PUNCT
ijtc-870	338	1	health	health	NOUN
ijtc-870	338	2	economics	economic	NOUN
ijtc-870	338	3	(	(	PUNCT
ijtc-870	338	4	united	united	ADJ
ijtc-870	338	5	kingdom	kingdom	PROPN
ijtc-870	338	6	)	)	PUNCT
ijtc-870	338	7	,	,	PUNCT
ijtc-870	338	8	31(9	31(9	NUM
ijtc-870	338	9	)	)	PUNCT
ijtc-870	338	10	,	,	PUNCT
ijtc-870	338	11	2050–2071	2050–2071	NUM
ijtc-870	338	12	.	.	PUNCT
ijtc-870	339	1	https://doi.org/10.1002/hec.4564	https://doi.org/10.1002/hec.4564	PROPN
ijtc-870	339	2	pu	pu	PROPN
ijtc-870	339	3	,	,	PUNCT
ijtc-870	339	4	c.	c.	PROPN
ijtc-870	339	5	,	,	PUNCT
ijtc-870	339	6	&	&	CCONJ
ijtc-870	339	7	syu	syu	PROPN
ijtc-870	339	8	,	,	PUNCT
ijtc-870	339	9	h.-f	h.-f	NOUN
ijtc-870	339	10	.	.	PUNCT
ijtc-870	340	1	(	(	PUNCT
ijtc-870	340	2	2023	2023	NUM
ijtc-870	340	3	)	)	PUNCT
ijtc-870	340	4	.	.	PUNCT
ijtc-870	341	1	effects	effect	NOUN
ijtc-870	341	2	of	of	ADP
ijtc-870	341	3	disability	disability	NOUN
ijtc-870	341	4	on	on	ADP
ijtc-870	341	5	income	income	NOUN
ijtc-870	341	6	and	and	CCONJ
ijtc-870	341	7	income	income	NOUN
ijtc-870	341	8	composition	composition	NOUN
ijtc-870	341	9	.	.	PUNCT
ijtc-870	342	1	plos	plos	PROPN
ijtc-870	342	2	one	one	NUM
ijtc-870	342	3	,	,	PUNCT
ijtc-870	342	4	18(5	18(5	NUM
ijtc-870	342	5	may	may	NOUN
ijtc-870	342	6	)	)	PUNCT
ijtc-870	342	7	.	.	PUNCT
ijtc-870	343	1	https://doi.org/10.1371/journal.pone.0286462	https://doi.org/10.1371/journal.pone.0286462	PROPN
ijtc-870	343	2	raihan	raihan	PROPN
ijtc-870	343	3	,	,	PUNCT
ijtc-870	343	4	a.	a.	NOUN
ijtc-870	343	5	(	(	PUNCT
ijtc-870	343	6	2023	2023	NUM
ijtc-870	343	7	)	)	PUNCT
ijtc-870	343	8	.	.	PUNCT
ijtc-870	344	1	an	an	DET
ijtc-870	344	2	econometric	econometric	ADJ
ijtc-870	344	3	evaluation	evaluation	NOUN
ijtc-870	344	4	of	of	ADP
ijtc-870	344	5	the	the	DET
ijtc-870	344	6	effects	effect	NOUN
ijtc-870	344	7	of	of	ADP
ijtc-870	344	8	economic	economic	ADJ
ijtc-870	344	9	growth	growth	NOUN
ijtc-870	344	10	,	,	PUNCT
ijtc-870	344	11	energy	energy	NOUN
ijtc-870	344	12	use	use	NOUN
ijtc-870	344	13	,	,	PUNCT
ijtc-870	344	14	and	and	CCONJ
ijtc-870	344	15	agricultural	agricultural	ADJ
ijtc-870	344	16	value	value	NOUN
ijtc-870	344	17	added	add	VERB
ijtc-870	344	18	on	on	ADP
ijtc-870	344	19	carbon	carbon	NOUN
ijtc-870	344	20	dioxide	dioxide	NOUN
ijtc-870	344	21	emissions	emission	NOUN
ijtc-870	344	22	in	in	ADP
ijtc-870	344	23	vietnam	vietnam	PROPN
ijtc-870	344	24	.	.	PUNCT
ijtc-870	345	1	asia	asia	PROPN
ijtc-870	345	2	-	-	PUNCT
ijtc-870	345	3	pacific	pacific	PROPN
ijtc-870	345	4	journal	journal	NOUN
ijtc-870	345	5	of	of	ADP
ijtc-870	345	6	regional	regional	ADJ
ijtc-870	345	7	science	science	NOUN
ijtc-870	345	8	.	.	PUNCT
ijtc-870	346	1	https://doi.org/10.1007/s41685-023-00278-7	https://doi.org/10.1007/s41685-023-00278-7	NUM
ijtc-870	347	1	r.p	r.p	PROPN
ijtc-870	347	2	.	.	PUNCT
ijtc-870	347	3	garcia	garcia	PROPN
ijtc-870	347	4	.	.	PUNCT
ijtc-870	348	1	(	(	PUNCT
ijtc-870	348	2	2022	2022	NUM
ijtc-870	348	3	)	)	PUNCT
ijtc-870	348	4	.	.	PUNCT
ijtc-870	349	1	linear	linear	ADJ
ijtc-870	349	2	models	model	NOUN
ijtc-870	349	3	for	for	ADP
ijtc-870	349	4	business	business	NOUN
ijtc-870	349	5	and	and	CCONJ
ijtc-870	349	6	finance	finance	NOUN
ijtc-870	349	7	.	.	PUNCT
ijtc-870	350	1	mcgraw	mcgraw	PROPN
ijtc-870	350	2	-	-	PUNCT
ijtc-870	350	3	hill	hill	NOUN
ijtc-870	350	4	education	education	NOUN
ijtc-870	350	5	.	.	PUNCT
ijtc-870	351	1	saragih	saragih	PROPN
ijtc-870	351	2	,	,	PUNCT
ijtc-870	351	3	a.	a.	PROPN
ijtc-870	351	4	h.	h.	PROPN
ijtc-870	351	5	,	,	PUNCT
ijtc-870	351	6	reyhani	reyhani	PROPN
ijtc-870	351	7	,	,	PUNCT
ijtc-870	351	8	q.	q.	PROPN
ijtc-870	351	9	,	,	PUNCT
ijtc-870	351	10	setyowati	setyowati	PROPN
ijtc-870	351	11	,	,	PUNCT
ijtc-870	351	12	m.	m.	NOUN
ijtc-870	351	13	s.	s.	PROPN
ijtc-870	351	14	,	,	PUNCT
ijtc-870	351	15	&	&	CCONJ
ijtc-870	351	16	hendrawan	hendrawan	PROPN
ijtc-870	351	17	,	,	PUNCT
ijtc-870	351	18	a.	a.	NOUN
ijtc-870	351	19	(	(	PUNCT
ijtc-870	351	20	2022	2022	NUM
ijtc-870	351	21	)	)	PUNCT
ijtc-870	351	22	.	.	PUNCT
ijtc-870	352	1	the	the	DET
ijtc-870	352	2	potential	potential	NOUN
ijtc-870	352	3	of	of	ADP
ijtc-870	352	4	an	an	DET
ijtc-870	352	5	artificial	artificial	ADJ
ijtc-870	352	6	intelligence	intelligence	NOUN
ijtc-870	352	7	(	(	PUNCT
ijtc-870	352	8	ai	ai	NOUN
ijtc-870	352	9	)	)	PUNCT
ijtc-870	352	10	application	application	NOUN
ijtc-870	352	11	for	for	ADP
ijtc-870	352	12	the	the	DET
ijtc-870	352	13	tax	tax	NOUN
ijtc-870	352	14	administration	administration	NOUN
ijtc-870	352	15	system	system	NOUN
ijtc-870	352	16	’s	’s	PART
ijtc-870	352	17	modernization	modernization	NOUN
ijtc-870	352	18	:	:	PUNCT
ijtc-870	352	19	the	the	DET
ijtc-870	352	20	case	case	NOUN
ijtc-870	352	21	of	of	ADP
ijtc-870	352	22	indonesia	indonesia	PROPN
ijtc-870	352	23	.	.	PUNCT
ijtc-870	353	1	artificial	artificial	ADJ
ijtc-870	353	2	intelligence	intelligence	NOUN
ijtc-870	353	3	and	and	CCONJ
ijtc-870	353	4	law	law	NOUN
ijtc-870	353	5	.	.	PUNCT
ijtc-870	354	1	https://doi.org/10.1007/s10506-022-09321-y	https://doi.org/10.1007/s10506-022-09321-y	PROPN
ijtc-870	354	2	susila	susila	PROPN
ijtc-870	354	3	adiyanta	adiyanta	PROPN
ijtc-870	354	4	,	,	PUNCT
ijtc-870	354	5	f.	f.	PROPN
ijtc-870	354	6	c.	c.	PROPN
ijtc-870	354	7	(	(	PUNCT
ijtc-870	354	8	2020	2020	NUM
ijtc-870	354	9	)	)	PUNCT
ijtc-870	354	10	.	.	PUNCT
ijtc-870	355	1	fleksibilitas	fleksibilitas	PROPN
ijtc-870	355	2	pajak	pajak	PROPN
ijtc-870	355	3	sebagai	sebagai	PROPN
ijtc-870	355	4	instrumen	instruman	NOUN
ijtc-870	355	5	kebijaksanaan	kebijaksanaan	PROPN
ijtc-870	355	6	fiskal	fiskal	PROPN
ijtc-870	355	7	untuk	untuk	PROPN
ijtc-870	355	8	mengantisipasi	mengantisipasi	PROPN
ijtc-870	355	9	krisis	krisis	PROPN
ijtc-870	355	10	ekonomi	ekonomi	PROPN
ijtc-870	355	11	sebagai	sebagai	PROPN
ijtc-870	355	12	akibat	akibat	VERB
ijtc-870	355	13	dampak	dampak	PROPN
ijtc-870	355	14	pandemi	pandemi	ADP
ijtc-870	355	15	covid-19	covid-19	PROPN
ijtc-870	355	16	.	.	PUNCT
ijtc-870	356	1	in	in	ADP
ijtc-870	356	2	online	online	ADJ
ijtc-870	356	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-870	356	4	fringe	fringe	NOUN
ijtc-870	356	5	benefits	benefit	NOUN
ijtc-870	356	6	in	in	ADP
ijtc-870	356	7	tax	tax	NOUN
ijtc-870	356	8	law	law	NOUN
ijtc-870	356	9	:	:	PUNCT
ijtc-870	356	10	matching	match	VERB
ijtc-870	356	11	principle	principle	NOUN
ijtc-870	356	12	and	and	CCONJ
ijtc-870	356	13	tax	tax	NOUN
ijtc-870	356	14	justice	justice	PROPN
ijtc-870	356	15	perspective	perspective	NOUN
ijtc-870	356	16	silalahi	silalahi	NOUN
ijtc-870	356	17	and	and	CCONJ
ijtc-870	356	18	kurnia	kurnia	NOUN
ijtc-870	356	19	702	702	NUM
ijtc-870	356	20	|	|	ADV
ijtc-870	356	21	ilomata	ilomata	NOUN
ijtc-870	356	22	international	international	ADJ
ijtc-870	356	23	journal	journal	NOUN
ijtc-870	356	24	of	of	ADP
ijtc-870	356	25	tax	tax	PROPN
ijtc-870	356	26	&	&	CCONJ
ijtc-870	356	27	accounting	account	VERB
ijtc-870	356	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-870	356	29	administrative	administrative	ADJ
ijtc-870	356	30	law	law	NOUN
ijtc-870	356	31	&	&	CCONJ
ijtc-870	356	32	governance	governance	PROPN
ijtc-870	356	33	journal	journal	PROPN
ijtc-870	356	34	(	(	PUNCT
ijtc-870	356	35	vol	vol	NOUN
ijtc-870	356	36	.	.	NOUN
ijtc-870	356	37	2	2	NUM
ijtc-870	356	38	,	,	PUNCT
ijtc-870	356	39	issue	issue	NOUN
ijtc-870	356	40	1	1	NUM
ijtc-870	356	41	)	)	PUNCT
ijtc-870	356	42	.	.	PUNCT
ijtc-870	357	1	https://katadata.co.id/berita/2019/05/23/menko-darmin-semua-menderita-akibat-perangdagang	https://katadata.co.id/berita/2019/05/23/menko-darmin-semua-menderita-akibat-perangdagang	PROPN
ijtc-870	357	2	voßmerbäumer	voßmerbäumer	PROPN
ijtc-870	357	3	,	,	PUNCT
ijtc-870	357	4	j.	j.	PROPN
ijtc-870	357	5	(	(	PUNCT
ijtc-870	357	6	2013	2013	NUM
ijtc-870	357	7	)	)	PUNCT
ijtc-870	357	8	.	.	PUNCT
ijtc-870	358	1	incentive	incentive	NOUN
ijtc-870	358	2	effects	effect	NOUN
ijtc-870	358	3	and	and	CCONJ
ijtc-870	358	4	the	the	DET
ijtc-870	358	5	income	income	NOUN
ijtc-870	358	6	tax	tax	NOUN
ijtc-870	358	7	treatment	treatment	NOUN
ijtc-870	358	8	of	of	ADP
ijtc-870	358	9	employer	employer	NOUN
ijtc-870	358	10	-	-	PUNCT
ijtc-870	358	11	provided	provide	VERB
ijtc-870	358	12	workplace	workplace	NOUN
ijtc-870	358	13	benefits	benefit	NOUN
ijtc-870	358	14	.	.	PUNCT
ijtc-870	359	1	review	review	NOUN
ijtc-870	359	2	of	of	ADP
ijtc-870	359	3	managerial	managerial	ADJ
ijtc-870	359	4	science	science	NOUN
ijtc-870	359	5	,	,	PUNCT
ijtc-870	359	6	7(1	7(1	NUM
ijtc-870	359	7	)	)	PUNCT
ijtc-870	359	8	,	,	PUNCT
ijtc-870	359	9	61–84	61–84	PROPN
ijtc-870	359	10	.	.	PUNCT
ijtc-870	360	1	https://doi.org/10.1007/s11846011-0074-5	https://doi.org/10.1007/s11846011-0074-5	PROPN
ijtc-870	360	2	yong	yong	PROPN
ijtc-870	360	3	,	,	PUNCT
ijtc-870	360	4	s.	s.	PROPN
ijtc-870	360	5	,	,	PUNCT
ijtc-870	360	6	&	&	CCONJ
ijtc-870	360	7	fukofuka	fukofuka	PROPN
ijtc-870	360	8	,	,	PUNCT
ijtc-870	360	9	p.	p.	NOUN
ijtc-870	360	10	(	(	PUNCT
ijtc-870	360	11	2023	2023	NUM
ijtc-870	360	12	)	)	PUNCT
ijtc-870	360	13	.	.	PUNCT
ijtc-870	361	1	accounting	accounting	NOUN
ijtc-870	361	2	,	,	PUNCT
ijtc-870	361	3	tax	tax	NOUN
ijtc-870	361	4	compliance	compliance	NOUN
ijtc-870	361	5	and	and	CCONJ
ijtc-870	361	6	new	new	PROPN
ijtc-870	361	7	zealand	zealand	PROPN
ijtc-870	361	8	indigenous	indigenous	ADJ
ijtc-870	361	9	entrepreneurs	entrepreneur	NOUN
ijtc-870	361	10	:	:	PUNCT
ijtc-870	361	11	a	a	DET
ijtc-870	361	12	bourdieusian	bourdieusian	ADJ
ijtc-870	361	13	perspective	perspective	NOUN
ijtc-870	361	14	.	.	PUNCT
ijtc-870	362	1	accounting	accounting	NOUN
ijtc-870	362	2	,	,	PUNCT
ijtc-870	362	3	auditing	auditing	NOUN
ijtc-870	362	4	and	and	CCONJ
ijtc-870	362	5	accountability	accountability	NOUN
ijtc-870	362	6	journal	journal	NOUN
ijtc-870	362	7	,	,	PUNCT
ijtc-870	362	8	36(5	36(5	NUM
ijtc-870	362	9	)	)	PUNCT
ijtc-870	362	10	,	,	PUNCT
ijtc-870	362	11	1350–1378	1350–1378	NUM
ijtc-870	362	12	.	.	PUNCT
ijtc-870	363	1	https://doi.org/10.1108/aaaj-12-2017-3273	https://doi.org/10.1108/aaaj-12-2017-3273	ADJ
ijtc-870	363	2	zhao	zhao	PROPN
ijtc-870	363	3	,	,	PUNCT
ijtc-870	363	4	y.	y.	PROPN
ijtc-870	363	5	(	(	PUNCT
ijtc-870	363	6	2020	2020	NUM
ijtc-870	363	7	)	)	PUNCT
ijtc-870	363	8	.	.	PUNCT
ijtc-870	364	1	the	the	DET
ijtc-870	364	2	influence	influence	NOUN
ijtc-870	364	3	and	and	CCONJ
ijtc-870	364	4	impact	impact	NOUN
ijtc-870	364	5	of	of	ADP
ijtc-870	364	6	the	the	DET
ijtc-870	364	7	exchange	exchange	NOUN
ijtc-870	364	8	rate	rate	NOUN
ijtc-870	364	9	on	on	ADP
ijtc-870	364	10	the	the	DET
ijtc-870	364	11	economy	economy	NOUN
ijtc-870	364	12	.	.	PUNCT
ijtc-870	365	1	e3s	e3s	PROPN
ijtc-870	365	2	web	web	NOUN
ijtc-870	365	3	of	of	ADP
ijtc-870	365	4	conferences	conference	NOUN
ijtc-870	365	5	,	,	PUNCT
ijtc-870	365	6	214	214	NUM
ijtc-870	365	7	.	.	PUNCT
ijtc-870	366	1	https://doi.org/10.1051/e3sconf/202021403007	https://doi.org/10.1051/e3sconf/202021403007	PROPN
ijtc-870	366	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN