id	sid	tid	token	lemma	pos
ijtc-894	1	1	the	the	DET
ijtc-894	1	2	illomata	illomata	PROPN
ijtc-894	1	3	international	international	PROPN
ijtc-894	1	4	journal	journal	PROPN
ijtc-894	1	5	of	of	ADP
ijtc-894	1	6	management	management	NOUN
ijtc-894	1	7	ilomata	ilomata	PROPN
ijtc-894	1	8	international	international	ADJ
ijtc-894	1	9	journal	journal	NOUN
ijtc-894	1	10	of	of	ADP
ijtc-894	1	11	tax	tax	PROPN
ijtc-894	1	12	&	&	CCONJ
ijtc-894	1	13	accounting	account	VERB
ijtc-894	1	14	p	p	PROPN
ijtc-894	1	15	-	-	PUNCT
ijtc-894	1	16	issn	issn	NOUN
ijtc-894	1	17	:	:	PUNCT
ijtc-894	1	18	2714	2714	NUM
ijtc-894	1	19	-	-	SYM
ijtc-894	1	20	9838	9838	NUM
ijtc-894	1	21	;	;	PUNCT
ijtc-894	1	22	e	e	X
ijtc-894	1	23	-	-	PUNCT
ijtc-894	1	24	issn	issn	NOUN
ijtc-894	1	25	:	:	PUNCT
ijtc-894	1	26	2714	2714	NUM
ijtc-894	1	27	-	-	SYM
ijtc-894	1	28	9846	9846	NUM
ijtc-894	1	29	volume	volume	NOUN
ijtc-894	1	30	4	4	NUM
ijtc-894	1	31	,	,	PUNCT
ijtc-894	1	32	issue	issue	NOUN
ijtc-894	1	33	4	4	NUM
ijtc-894	1	34	,	,	PUNCT
ijtc-894	1	35	october	october	PROPN
ijtc-894	1	36	2023	2023	NUM
ijtc-894	1	37	page	page	NOUN
ijtc-894	1	38	no	no	NOUN
ijtc-894	1	39	.	.	PUNCT
ijtc-894	2	1	755	755	NUM
ijtc-894	2	2	-	-	SYM
ijtc-894	2	3	770	770	NUM
ijtc-894	2	4	755	755	NUM
ijtc-894	2	5	|	|	ADV
ijtc-894	2	6	ilomata	ilomata	PROPN
ijtc-894	2	7	international	international	ADJ
ijtc-894	2	8	journal	journal	NOUN
ijtc-894	2	9	of	of	ADP
ijtc-894	2	10	tax	tax	PROPN
ijtc-894	2	11	&	&	CCONJ
ijtc-894	2	12	accounting	account	VERB
ijtc-894	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	2	14	the	the	DET
ijtc-894	2	15	impact	impact	NOUN
ijtc-894	2	16	of	of	ADP
ijtc-894	2	17	tax	tax	NOUN
ijtc-894	2	18	socialization	socialization	NOUN
ijtc-894	2	19	and	and	CCONJ
ijtc-894	2	20	the	the	DET
ijtc-894	2	21	stringency	stringency	NOUN
ijtc-894	2	22	of	of	ADP
ijtc-894	2	23	tax	tax	NOUN
ijtc-894	2	24	sanctions	sanction	NOUN
ijtc-894	2	25	on	on	ADP
ijtc-894	2	26	taxpayer	taxpayer	NOUN
ijtc-894	2	27	compliance	compliance	NOUN
ijtc-894	2	28	among	among	ADP
ijtc-894	2	29	business	business	NOUN
ijtc-894	2	30	owners	owner	NOUN
ijtc-894	2	31	in	in	ADP
ijtc-894	2	32	the	the	DET
ijtc-894	2	33	lembang	lembang	PROPN
ijtc-894	2	34	area	area	NOUN
ijtc-894	2	35	oktaviani	oktaviani	PROPN
ijtc-894	2	36	silaen1	silaen1	PROPN
ijtc-894	2	37	,	,	PUNCT
ijtc-894	3	1	hisar	hisar	PROPN
ijtc-894	3	2	pangaribuan2	pangaribuan2	PROPN
ijtc-894	3	3	12universitas	12universitas	NUM
ijtc-894	3	4	advent	advent	PROPN
ijtc-894	3	5	indonesia	indonesia	PROPN
ijtc-894	3	6	,	,	PUNCT
ijtc-894	3	7	indonesia	indonesia	PROPN
ijtc-894	3	8	correspondent	correspondent	NOUN
ijtc-894	3	9	:	:	PUNCT
ijtc-894	3	10	2032071@unai.edu1	2032071@unai.edu1	NUM
ijtc-894	3	11	received	receive	VERB
ijtc-894	3	12	:	:	PUNCT
ijtc-894	3	13	august	august	PROPN
ijtc-894	3	14	20	20	NUM
ijtc-894	3	15	,	,	PUNCT
ijtc-894	3	16	2023	2023	NUM
ijtc-894	3	17	accepted	accept	VERB
ijtc-894	3	18	:	:	PUNCT
ijtc-894	3	19	october	october	PROPN
ijtc-894	3	20	17	17	NUM
ijtc-894	3	21	,	,	PUNCT
ijtc-894	3	22	2023	2023	NUM
ijtc-894	3	23	published	publish	VERB
ijtc-894	3	24	:	:	PUNCT
ijtc-894	3	25	october	october	PROPN
ijtc-894	3	26	31	31	NUM
ijtc-894	3	27	,	,	PUNCT
ijtc-894	3	28	2023	2023	NUM
ijtc-894	3	29	citation	citation	NOUN
ijtc-894	3	30	:	:	PUNCT
ijtc-894	3	31	silaen	silaen	PROPN
ijtc-894	3	32	,	,	PUNCT
ijtc-894	3	33	o.	o.	PROPN
ijtc-894	3	34	,	,	PUNCT
ijtc-894	3	35	pangaribuan	pangaribuan	PROPN
ijtc-894	3	36	,	,	PUNCT
ijtc-894	3	37	h.	h.	PROPN
ijtc-894	3	38	(	(	PUNCT
ijtc-894	3	39	2023	2023	NUM
ijtc-894	3	40	)	)	PUNCT
ijtc-894	3	41	.	.	PUNCT
ijtc-894	4	1	the	the	DET
ijtc-894	4	2	impact	impact	NOUN
ijtc-894	4	3	of	of	ADP
ijtc-894	4	4	tax	tax	NOUN
ijtc-894	4	5	socialization	socialization	NOUN
ijtc-894	4	6	and	and	CCONJ
ijtc-894	4	7	the	the	DET
ijtc-894	4	8	stringency	stringency	NOUN
ijtc-894	4	9	of	of	ADP
ijtc-894	4	10	tax	tax	NOUN
ijtc-894	4	11	sanctions	sanction	NOUN
ijtc-894	4	12	on	on	ADP
ijtc-894	4	13	taxpayer	taxpayer	NOUN
ijtc-894	4	14	compliance	compliance	NOUN
ijtc-894	4	15	among	among	ADP
ijtc-894	4	16	business	business	NOUN
ijtc-894	4	17	owners	owner	NOUN
ijtc-894	4	18	in	in	ADP
ijtc-894	4	19	the	the	DET
ijtc-894	4	20	lembang	lembang	PROPN
ijtc-894	4	21	area	area	NOUN
ijtc-894	4	22	.	.	PUNCT
ijtc-894	5	1	ilomata	ilomata	PROPN
ijtc-894	5	2	international	international	ADJ
ijtc-894	5	3	journal	journal	NOUN
ijtc-894	5	4	of	of	ADP
ijtc-894	5	5	tax	tax	NOUN
ijtc-894	5	6	and	and	CCONJ
ijtc-894	5	7	accounting	accounting	NOUN
ijtc-894	5	8	,	,	PUNCT
ijtc-894	5	9	4(4	4(4	NUM
ijtc-894	5	10	)	)	PUNCT
ijtc-894	5	11	,	,	PUNCT
ijtc-894	5	12	755	755	NUM
ijtc-894	5	13	-	-	SYM
ijtc-894	5	14	770	770	NUM
ijtc-894	5	15	.	.	PUNCT
ijtc-894	6	1	https://doi.org/10.52728/ijtc.v4i4.894	https://doi.org/10.52728/ijtc.v4i4.894	ADJ
ijtc-894	6	2	abstract	abstract	NOUN
ijtc-894	6	3	:	:	PUNCT
ijtc-894	6	4	this	this	DET
ijtc-894	6	5	research	research	NOUN
ijtc-894	6	6	was	be	AUX
ijtc-894	6	7	conducted	conduct	VERB
ijtc-894	6	8	to	to	PART
ijtc-894	6	9	determine	determine	VERB
ijtc-894	6	10	the	the	DET
ijtc-894	6	11	effect	effect	NOUN
ijtc-894	6	12	of	of	ADP
ijtc-894	6	13	tax	tax	NOUN
ijtc-894	6	14	socialization	socialization	NOUN
ijtc-894	6	15	and	and	CCONJ
ijtc-894	6	16	the	the	DET
ijtc-894	6	17	strictness	strictness	NOUN
ijtc-894	6	18	of	of	ADP
ijtc-894	6	19	tax	tax	NOUN
ijtc-894	6	20	sanctions	sanction	NOUN
ijtc-894	6	21	on	on	ADP
ijtc-894	6	22	compliance	compliance	NOUN
ijtc-894	6	23	by	by	ADP
ijtc-894	6	24	taxpayers	taxpayer	NOUN
ijtc-894	6	25	who	who	PRON
ijtc-894	6	26	own	own	VERB
ijtc-894	6	27	a	a	DET
ijtc-894	6	28	business	business	NOUN
ijtc-894	6	29	.	.	PUNCT
ijtc-894	7	1	the	the	DET
ijtc-894	7	2	population	population	NOUN
ijtc-894	7	3	in	in	ADP
ijtc-894	7	4	this	this	DET
ijtc-894	7	5	study	study	NOUN
ijtc-894	7	6	are	be	AUX
ijtc-894	7	7	taxpayers	taxpayer	NOUN
ijtc-894	7	8	who	who	PRON
ijtc-894	7	9	have	have	VERB
ijtc-894	7	10	businesses	business	NOUN
ijtc-894	7	11	in	in	ADP
ijtc-894	7	12	the	the	DET
ijtc-894	7	13	lembang	lembang	PROPN
ijtc-894	7	14	area	area	NOUN
ijtc-894	7	15	.	.	PUNCT
ijtc-894	8	1	the	the	DET
ijtc-894	8	2	quantitative	quantitative	ADJ
ijtc-894	8	3	method	method	NOUN
ijtc-894	8	4	was	be	AUX
ijtc-894	8	5	used	use	VERB
ijtc-894	8	6	in	in	ADP
ijtc-894	8	7	this	this	DET
ijtc-894	8	8	study	study	NOUN
ijtc-894	8	9	,	,	PUNCT
ijtc-894	8	10	with	with	ADP
ijtc-894	8	11	primary	primary	ADJ
ijtc-894	8	12	data	datum	NOUN
ijtc-894	8	13	obtained	obtain	VERB
ijtc-894	8	14	from	from	ADP
ijtc-894	8	15	the	the	DET
ijtc-894	8	16	questionnaire	questionnaire	NOUN
ijtc-894	8	17	results	result	NOUN
ijtc-894	8	18	.	.	PUNCT
ijtc-894	9	1	selection	selection	NOUN
ijtc-894	9	2	of	of	ADP
ijtc-894	9	3	the	the	DET
ijtc-894	9	4	sample	sample	NOUN
ijtc-894	9	5	in	in	ADP
ijtc-894	9	6	this	this	DET
ijtc-894	9	7	study	study	NOUN
ijtc-894	9	8	using	use	VERB
ijtc-894	9	9	the	the	DET
ijtc-894	9	10	method	method	NOUN
ijtc-894	9	11	of	of	ADP
ijtc-894	9	12	purposive	purposive	ADJ
ijtc-894	9	13	sampling	sampling	NOUN
ijtc-894	9	14	,	,	PUNCT
ijtc-894	9	15	with	with	ADP
ijtc-894	9	16	a	a	DET
ijtc-894	9	17	total	total	ADJ
ijtc-894	9	18	sample	sample	NOUN
ijtc-894	9	19	of	of	ADP
ijtc-894	9	20	50	50	NUM
ijtc-894	9	21	.	.	PUNCT
ijtc-894	10	1	descriptive	descriptive	ADJ
ijtc-894	10	2	statistical	statistical	ADJ
ijtc-894	10	3	tests	test	NOUN
ijtc-894	10	4	were	be	AUX
ijtc-894	10	5	carried	carry	VERB
ijtc-894	10	6	out	out	ADP
ijtc-894	10	7	using	use	VERB
ijtc-894	10	8	the	the	DET
ijtc-894	10	9	spss	spss	PROPN
ijtc-894	10	10	version	version	NOUN
ijtc-894	10	11	29	29	NUM
ijtc-894	10	12	program	program	NOUN
ijtc-894	10	13	.	.	PUNCT
ijtc-894	11	1	the	the	DET
ijtc-894	11	2	results	result	NOUN
ijtc-894	11	3	showed	show	VERB
ijtc-894	11	4	that	that	SCONJ
ijtc-894	11	5	tax	tax	NOUN
ijtc-894	11	6	socialization	socialization	NOUN
ijtc-894	11	7	did	do	AUX
ijtc-894	11	8	not	not	PART
ijtc-894	11	9	significantly	significantly	ADV
ijtc-894	11	10	affect	affect	VERB
ijtc-894	11	11	the	the	DET
ijtc-894	11	12	compliance	compliance	NOUN
ijtc-894	11	13	of	of	ADP
ijtc-894	11	14	taxpayers	taxpayer	NOUN
ijtc-894	11	15	who	who	PRON
ijtc-894	11	16	own	own	VERB
ijtc-894	11	17	businesses	business	NOUN
ijtc-894	11	18	in	in	ADP
ijtc-894	11	19	the	the	DET
ijtc-894	11	20	lembang	lembang	PROPN
ijtc-894	11	21	area	area	NOUN
ijtc-894	11	22	,	,	PUNCT
ijtc-894	11	23	with	with	ADP
ijtc-894	11	24	a	a	DET
ijtc-894	11	25	test	test	NOUN
ijtc-894	11	26	number	number	NOUN
ijtc-894	11	27	of	of	ADP
ijtc-894	11	28	0.432	0.432	NUM
ijtc-894	11	29	<	<	X
ijtc-894	11	30	2.01174	2.01174	NUM
ijtc-894	11	31	.	.	PUNCT
ijtc-894	12	1	in	in	ADP
ijtc-894	12	2	contrast	contrast	NOUN
ijtc-894	12	3	,	,	PUNCT
ijtc-894	12	4	the	the	DET
ijtc-894	12	5	strictness	strictness	NOUN
ijtc-894	12	6	of	of	ADP
ijtc-894	12	7	tax	tax	NOUN
ijtc-894	12	8	sanctions	sanction	NOUN
ijtc-894	12	9	significantly	significantly	ADV
ijtc-894	12	10	affected	affect	VERB
ijtc-894	12	11	the	the	DET
ijtc-894	12	12	compliance	compliance	NOUN
ijtc-894	12	13	of	of	ADP
ijtc-894	12	14	taxpayers	taxpayer	NOUN
ijtc-894	12	15	who	who	PRON
ijtc-894	12	16	have	have	VERB
ijtc-894	12	17	businesses	business	NOUN
ijtc-894	12	18	in	in	ADP
ijtc-894	12	19	the	the	DET
ijtc-894	12	20	lembang	lembang	PROPN
ijtc-894	12	21	area	area	NOUN
ijtc-894	12	22	with	with	ADP
ijtc-894	12	23	a	a	DET
ijtc-894	12	24	test	test	NOUN
ijtc-894	12	25	number	number	NOUN
ijtc-894	12	26	of	of	ADP
ijtc-894	12	27	0.000	0.000	NUM
ijtc-894	12	28	<	<	X
ijtc-894	12	29	2.01174	2.01174	NUM
ijtc-894	12	30	.	.	PUNCT
ijtc-894	13	1	this	this	DET
ijtc-894	13	2	study	study	NOUN
ijtc-894	13	3	shows	show	VERB
ijtc-894	13	4	that	that	SCONJ
ijtc-894	13	5	the	the	DET
ijtc-894	13	6	socialization	socialization	NOUN
ijtc-894	13	7	of	of	ADP
ijtc-894	13	8	taxation	taxation	NOUN
ijtc-894	13	9	and	and	CCONJ
ijtc-894	13	10	the	the	DET
ijtc-894	13	11	strictness	strictness	NOUN
ijtc-894	13	12	of	of	ADP
ijtc-894	13	13	tax	tax	NOUN
ijtc-894	13	14	sanctions	sanction	NOUN
ijtc-894	13	15	significantly	significantly	ADV
ijtc-894	13	16	affect	affect	VERB
ijtc-894	13	17	the	the	DET
ijtc-894	13	18	compliance	compliance	NOUN
ijtc-894	13	19	of	of	ADP
ijtc-894	13	20	taxpayers	taxpayer	NOUN
ijtc-894	13	21	who	who	PRON
ijtc-894	13	22	have	have	VERB
ijtc-894	13	23	businesses	business	NOUN
ijtc-894	13	24	in	in	ADP
ijtc-894	13	25	the	the	DET
ijtc-894	13	26	lembang	lembang	PROPN
ijtc-894	13	27	area	area	NOUN
ijtc-894	13	28	with	with	ADP
ijtc-894	13	29	a	a	DET
ijtc-894	13	30	significance	significance	NOUN
ijtc-894	13	31	level	level	NOUN
ijtc-894	13	32	of	of	ADP
ijtc-894	13	33	0.000	0.000	NUM
ijtc-894	13	34	<	<	NOUN
ijtc-894	13	35	0.05	0.05	NUM
ijtc-894	13	36	.	.	PUNCT
ijtc-894	14	1	keywords	keyword	NOUN
ijtc-894	14	2	:	:	PUNCT
ijtc-894	14	3	tax	tax	NOUN
ijtc-894	14	4	dissemination	dissemination	NOUN
ijtc-894	14	5	,	,	PUNCT
ijtc-894	14	6	firmness	firmness	NOUN
ijtc-894	14	7	of	of	ADP
ijtc-894	14	8	tax	tax	NOUN
ijtc-894	14	9	sanctions	sanction	NOUN
ijtc-894	14	10	,	,	PUNCT
ijtc-894	14	11	taxpayer	taxpayer	NOUN
ijtc-894	14	12	compliance	compliance	NOUN
ijtc-894	14	13	this	this	PRON
ijtc-894	14	14	is	be	AUX
ijtc-894	14	15	an	an	DET
ijtc-894	14	16	open	open	ADJ
ijtc-894	14	17	access	access	NOUN
ijtc-894	14	18	article	article	NOUN
ijtc-894	14	19	under	under	ADP
ijtc-894	14	20	the	the	DET
ijtc-894	14	21	cc	cc	NOUN
ijtc-894	14	22	-	-	PUNCT
ijtc-894	14	23	by	by	ADP
ijtc-894	14	24	4.0	4.0	NUM
ijtc-894	14	25	license	license	NOUN
ijtc-894	14	26	.	.	PUNCT
ijtc-894	15	1	introduction	introduction	NOUN
ijtc-894	15	2	indonesia	indonesia	PROPN
ijtc-894	15	3	,	,	PUNCT
ijtc-894	15	4	one	one	NUM
ijtc-894	15	5	of	of	ADP
ijtc-894	15	6	the	the	DET
ijtc-894	15	7	developing	develop	VERB
ijtc-894	15	8	country	country	NOUN
ijtc-894	15	9	and	and	CCONJ
ijtc-894	15	10	has	have	AUX
ijtc-894	15	11	made	make	VERB
ijtc-894	15	12	progress	progress	NOUN
ijtc-894	15	13	in	in	ADP
ijtc-894	15	14	sundry	sundry	ADJ
ijtc-894	15	15	fields	field	NOUN
ijtc-894	15	16	.	.	PUNCT
ijtc-894	16	1	the	the	DET
ijtc-894	16	2	progress	progress	NOUN
ijtc-894	16	3	made	make	VERB
ijtc-894	16	4	to	to	PART
ijtc-894	16	5	realize	realize	VERB
ijtc-894	16	6	social	social	ADJ
ijtc-894	16	7	welfare	welfare	NOUN
ijtc-894	16	8	through	through	ADP
ijtc-894	16	9	public	public	ADJ
ijtc-894	16	10	services	service	NOUN
ijtc-894	16	11	such	such	ADJ
ijtc-894	16	12	as	as	ADP
ijtc-894	16	13	upholding	uphold	VERB
ijtc-894	16	14	fair	fair	ADJ
ijtc-894	16	15	laws	law	NOUN
ijtc-894	16	16	and	and	CCONJ
ijtc-894	16	17	maintaining	maintain	VERB
ijtc-894	16	18	comfort	comfort	NOUN
ijtc-894	16	19	and	and	CCONJ
ijtc-894	16	20	national	national	ADJ
ijtc-894	16	21	stability	stability	NOUN
ijtc-894	16	22	.	.	PUNCT
ijtc-894	17	1	development	development	NOUN
ijtc-894	17	2	governance	governance	NOUN
ijtc-894	17	3	can	can	AUX
ijtc-894	17	4	only	only	ADV
ijtc-894	17	5	advance	advance	VERB
ijtc-894	17	6	with	with	ADP
ijtc-894	17	7	financial	financial	ADJ
ijtc-894	17	8	support	support	NOUN
ijtc-894	17	9	,	,	PUNCT
ijtc-894	17	10	especially	especially	ADV
ijtc-894	17	11	through	through	ADP
ijtc-894	17	12	domestic	domestic	ADJ
ijtc-894	17	13	revenues	revenue	NOUN
ijtc-894	17	14	(	(	PUNCT
ijtc-894	17	15	anggraeni	anggraeni	NOUN
ijtc-894	17	16	and	and	CCONJ
ijtc-894	17	17	lenggono	lenggono	PROPN
ijtc-894	17	18	2021	2021	NUM
ijtc-894	17	19	)	)	PUNCT
ijtc-894	17	20	.	.	PUNCT
ijtc-894	18	1	indonesia	indonesia	PROPN
ijtc-894	18	2	relies	rely	VERB
ijtc-894	18	3	on	on	ADP
ijtc-894	18	4	several	several	ADJ
ijtc-894	18	5	government	government	NOUN
ijtc-894	18	6	funding	funding	NOUN
ijtc-894	18	7	and	and	CCONJ
ijtc-894	18	8	development	development	NOUN
ijtc-894	18	9	sectors	sector	NOUN
ijtc-894	18	10	,	,	PUNCT
ijtc-894	18	11	including	include	VERB
ijtc-894	18	12	government	government	NOUN
ijtc-894	18	13	tax	tax	NOUN
ijtc-894	18	14	revenues	revenue	NOUN
ijtc-894	18	15	,	,	PUNCT
ijtc-894	18	16	non	non	ADJ
ijtc-894	18	17	-	-	ADJ
ijtc-894	18	18	tax	tax	ADJ
ijtc-894	18	19	revenues	revenue	NOUN
ijtc-894	18	20	,	,	PUNCT
ijtc-894	18	21	loans	loan	NOUN
ijtc-894	18	22	,	,	PUNCT
ijtc-894	18	23	and	and	CCONJ
ijtc-894	18	24	foreign	foreign	ADJ
ijtc-894	18	25	aid	aid	NOUN
ijtc-894	18	26	.	.	PUNCT
ijtc-894	19	1	however	however	ADV
ijtc-894	19	2	,	,	PUNCT
ijtc-894	19	3	the	the	DET
ijtc-894	19	4	largest	large	ADJ
ijtc-894	19	5	state	state	NOUN
ijtc-894	19	6	revenue	revenue	NOUN
ijtc-894	19	7	comes	come	VERB
ijtc-894	19	8	from	from	ADP
ijtc-894	19	9	taxes	taxis	NOUN
ijtc-894	19	10	,	,	PUNCT
ijtc-894	19	11	so	so	CCONJ
ijtc-894	19	12	the	the	DET
ijtc-894	19	13	target	target	NOUN
ijtc-894	19	14	level	level	NOUN
ijtc-894	19	15	of	of	ADP
ijtc-894	19	16	tax	tax	NOUN
ijtc-894	19	17	revenue	revenue	NOUN
ijtc-894	19	18	must	must	AUX
ijtc-894	19	19	be	be	AUX
ijtc-894	19	20	optimized	optimize	VERB
ijtc-894	19	21	(	(	PUNCT
ijtc-894	19	22	latofah	latofah	NOUN
ijtc-894	19	23	and	and	CCONJ
ijtc-894	19	24	harjo	harjo	NOUN
ijtc-894	19	25	2020	2020	NUM
ijtc-894	19	26	;	;	PUNCT
ijtc-894	19	27	nugraha	nugraha	NOUN
ijtc-894	19	28	and	and	CCONJ
ijtc-894	19	29	wijaya	wijaya	PROPN
ijtc-894	19	30	2023	2023	NUM
ijtc-894	19	31	;	;	PUNCT
ijtc-894	19	32	pangaribuan	pangaribuan	NOUN
ijtc-894	19	33	2022	2022	NUM
ijtc-894	19	34	;	;	PUNCT
ijtc-894	19	35	pascal	pascal	PROPN
ijtc-894	19	36	and	and	CCONJ
ijtc-894	19	37	wijaya	wijaya	NOUN
ijtc-894	19	38	2023	2023	NUM
ijtc-894	19	39	)	)	PUNCT
ijtc-894	19	40	.	.	PUNCT
ijtc-894	20	1	in	in	ADP
ijtc-894	20	2	the	the	DET
ijtc-894	20	3	2022	2022	NUM
ijtc-894	20	4	state	state	NOUN
ijtc-894	20	5	budget	budget	NOUN
ijtc-894	20	6	,	,	PUNCT
ijtc-894	20	7	state	state	NOUN
ijtc-894	20	8	revenue	revenue	NOUN
ijtc-894	20	9	is	be	AUX
ijtc-894	20	10	idr	idr	PROPN
ijtc-894	20	11	1,846.1	1,846.1	NUM
ijtc-894	20	12	trillion	trillion	NUM
ijtc-894	20	13	,	,	PUNCT
ijtc-894	20	14	including	include	VERB
ijtc-894	20	15	tax	tax	NOUN
ijtc-894	20	16	receipts	receipt	NOUN
ijtc-894	20	17	of	of	ADP
ijtc-894	20	18	idr	idr	PROPN
ijtc-894	20	19	1,510	1,510	NUM
ijtc-894	20	20	trillion	trillion	NUM
ijtc-894	20	21	,	,	PUNCT
ijtc-894	20	22	pnbp	pnbp	NOUN
ijtc-894	20	23	of	of	ADP
ijtc-894	20	24	idr	idr	PROPN
ijtc-894	20	25	335.6	335.6	NUM
ijtc-894	20	26	trillion	trillion	NUM
ijtc-894	20	27	,	,	PUNCT
ijtc-894	20	28	and	and	CCONJ
ijtc-894	20	29	collecting	collect	VERB
ijtc-894	20	30	grants	grant	NOUN
ijtc-894	20	31	of	of	ADP
ijtc-894	20	32	idr	idr	PROPN
ijtc-894	20	33	0.6	0.6	NUM
ijtc-894	20	34	trillion	trillion	NUM
ijtc-894	20	35	(	(	PUNCT
ijtc-894	20	36	djpb.kemenkeu.go.id	djpb.kemenkeu.go.id	NOUN
ijtc-894	20	37	,	,	PUNCT
ijtc-894	20	38	2022	2022	NUM
ijtc-894	20	39	)	)	PUNCT
ijtc-894	20	40	.	.	PUNCT
ijtc-894	21	1	taxation	taxation	NOUN
ijtc-894	21	2	accounts	account	VERB
ijtc-894	21	3	for	for	ADP
ijtc-894	21	4	81.7	81.7	NUM
ijtc-894	21	5	%	%	NOUN
ijtc-894	21	6	of	of	ADP
ijtc-894	21	7	state	state	NOUN
ijtc-894	21	8	revenue	revenue	NOUN
ijtc-894	21	9	.	.	PUNCT
ijtc-894	22	1	taxes	taxis	NOUN
ijtc-894	22	2	are	be	AUX
ijtc-894	22	3	still	still	ADV
ijtc-894	22	4	considered	consider	VERB
ijtc-894	22	5	low	low	ADJ
ijtc-894	22	6	,	,	PUNCT
ijtc-894	22	7	although	although	SCONJ
ijtc-894	22	8	they	they	PRON
ijtc-894	22	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	22	10	mailto:2032071@unai.edu	mailto:2032071@unai.edu	X
ijtc-894	22	11	https://doi.org/10.52728/ijtc.v4i4.894	https://doi.org/10.52728/ijtc.v4i4.894	ADJ
ijtc-894	22	12	the	the	DET
ijtc-894	22	13	impact	impact	NOUN
ijtc-894	22	14	of	of	ADP
ijtc-894	22	15	tax	tax	NOUN
ijtc-894	22	16	socialization	socialization	NOUN
ijtc-894	22	17	and	and	CCONJ
ijtc-894	22	18	the	the	DET
ijtc-894	22	19	stringency	stringency	NOUN
ijtc-894	22	20	of	of	ADP
ijtc-894	22	21	tax	tax	NOUN
ijtc-894	22	22	sanctions	sanction	NOUN
ijtc-894	22	23	on	on	ADP
ijtc-894	22	24	taxpayer	taxpayer	NOUN
ijtc-894	22	25	compliance	compliance	NOUN
ijtc-894	22	26	among	among	ADP
ijtc-894	22	27	business	business	NOUN
ijtc-894	22	28	owners	owner	NOUN
ijtc-894	22	29	in	in	ADP
ijtc-894	22	30	the	the	DET
ijtc-894	22	31	lembang	lembang	PROPN
ijtc-894	22	32	area	area	NOUN
ijtc-894	22	33	silaen	silaen	PROPN
ijtc-894	22	34	and	and	CCONJ
ijtc-894	22	35	pangaribuan	pangaribuan	PROPN
ijtc-894	22	36	756	756	NUM
ijtc-894	22	37	|	|	ADV
ijtc-894	22	38	ilomata	ilomata	PROPN
ijtc-894	22	39	international	international	ADJ
ijtc-894	22	40	journal	journal	NOUN
ijtc-894	22	41	of	of	ADP
ijtc-894	22	42	tax	tax	PROPN
ijtc-894	22	43	&	&	CCONJ
ijtc-894	22	44	accounting	accounting	PROPN
ijtc-894	22	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	22	46	have	have	VERB
ijtc-894	22	47	an	an	DET
ijtc-894	22	48	important	important	ADJ
ijtc-894	22	49	role	role	NOUN
ijtc-894	22	50	.	.	PUNCT
ijtc-894	23	1	indonesia	indonesia	PROPN
ijtc-894	23	2	has	have	VERB
ijtc-894	23	3	the	the	DET
ijtc-894	23	4	lowest	low	ADJ
ijtc-894	23	5	tax	tax	NOUN
ijtc-894	23	6	ratio	ratio	NOUN
ijtc-894	23	7	in	in	ADP
ijtc-894	23	8	southeast	southeast	PROPN
ijtc-894	23	9	asia	asia	PROPN
ijtc-894	23	10	,	,	PUNCT
ijtc-894	23	11	namely	namely	ADV
ijtc-894	23	12	10.4	10.4	NUM
ijtc-894	23	13	%	%	NOUN
ijtc-894	23	14	in	in	ADP
ijtc-894	23	15	2022	2022	NUM
ijtc-894	23	16	.	.	PUNCT
ijtc-894	24	1	indonesia	indonesia	PROPN
ijtc-894	24	2	's	's	PART
ijtc-894	24	3	tax	tax	NOUN
ijtc-894	24	4	ratio	ratio	NOUN
ijtc-894	24	5	position	position	NOUN
ijtc-894	24	6	is	be	AUX
ijtc-894	24	7	still	still	ADV
ijtc-894	24	8	far	far	ADV
ijtc-894	24	9	behind	behind	ADP
ijtc-894	24	10	thailand	thailand	PROPN
ijtc-894	24	11	with	with	ADP
ijtc-894	24	12	a	a	DET
ijtc-894	24	13	ratio	ratio	NOUN
ijtc-894	24	14	of	of	ADP
ijtc-894	24	15	14.5	14.5	NUM
ijtc-894	24	16	%	%	NOUN
ijtc-894	24	17	,	,	PUNCT
ijtc-894	24	18	singapore	singapore	PROPN
ijtc-894	24	19	’s	’s	PART
ijtc-894	24	20	12.9	12.9	NUM
ijtc-894	24	21	%	%	NOUN
ijtc-894	24	22	,	,	PUNCT
ijtc-894	24	23	and	and	CCONJ
ijtc-894	24	24	malaysia	malaysia	PROPN
ijtc-894	24	25	’s	’s	PART
ijtc-894	24	26	reaching	reach	VERB
ijtc-894	24	27	10.9	10.9	NUM
ijtc-894	24	28	%	%	NOUN
ijtc-894	24	29	(	(	PUNCT
ijtc-894	24	30	economy.bisnis.com	economy.bisnis.com	PROPN
ijtc-894	24	31	)	)	PUNCT
ijtc-894	24	32	.	.	PUNCT
ijtc-894	25	1	taxpayer	taxpayer	NOUN
ijtc-894	25	2	compliance	compliance	NOUN
ijtc-894	25	3	which	which	PRON
ijtc-894	25	4	tends	tend	VERB
ijtc-894	25	5	to	to	PART
ijtc-894	25	6	be	be	AUX
ijtc-894	25	7	low	low	ADJ
ijtc-894	25	8	is	be	AUX
ijtc-894	25	9	an	an	DET
ijtc-894	25	10	obstacle	obstacle	NOUN
ijtc-894	25	11	preventing	prevent	VERB
ijtc-894	25	12	an	an	DET
ijtc-894	25	13	increase	increase	NOUN
ijtc-894	25	14	in	in	ADP
ijtc-894	25	15	the	the	DET
ijtc-894	25	16	tax	tax	NOUN
ijtc-894	25	17	ratio	ratio	NOUN
ijtc-894	25	18	in	in	ADP
ijtc-894	25	19	indonesia	indonesia	PROPN
ijtc-894	25	20	.	.	PUNCT
ijtc-894	26	1	taxpayer	taxpayer	NOUN
ijtc-894	26	2	compliance	compliance	NOUN
ijtc-894	26	3	is	be	AUX
ijtc-894	26	4	crucial	crucial	ADJ
ijtc-894	26	5	in	in	ADP
ijtc-894	26	6	ensuring	ensure	VERB
ijtc-894	26	7	that	that	SCONJ
ijtc-894	26	8	the	the	DET
ijtc-894	26	9	state	state	NOUN
ijtc-894	26	10	maintains	maintain	VERB
ijtc-894	26	11	a	a	DET
ijtc-894	26	12	source	source	NOUN
ijtc-894	26	13	of	of	ADP
ijtc-894	26	14	income	income	NOUN
ijtc-894	26	15	.	.	PUNCT
ijtc-894	27	1	taxes	taxis	NOUN
ijtc-894	27	2	can	can	AUX
ijtc-894	27	3	become	become	VERB
ijtc-894	27	4	a	a	DET
ijtc-894	27	5	technique	technique	NOUN
ijtc-894	27	6	for	for	SCONJ
ijtc-894	27	7	the	the	DET
ijtc-894	27	8	government	government	NOUN
ijtc-894	27	9	to	to	PART
ijtc-894	27	10	increase	increase	VERB
ijtc-894	27	11	revenue	revenue	NOUN
ijtc-894	27	12	.	.	PUNCT
ijtc-894	28	1	in	in	ADP
ijtc-894	28	2	this	this	DET
ijtc-894	28	3	case	case	NOUN
ijtc-894	28	4	taxpayer	taxpayer	NOUN
ijtc-894	28	5	compliance	compliance	NOUN
ijtc-894	28	6	refers	refer	VERB
ijtc-894	28	7	to	to	ADP
ijtc-894	28	8	the	the	DET
ijtc-894	28	9	submissive	submissive	ADJ
ijtc-894	28	10	or	or	CCONJ
ijtc-894	28	11	obedient	obedient	ADJ
ijtc-894	28	12	nature	nature	NOUN
ijtc-894	28	13	of	of	ADP
ijtc-894	28	14	a	a	DET
ijtc-894	28	15	person	person	NOUN
ijtc-894	28	16	in	in	ADP
ijtc-894	28	17	fulfilling	fulfil	VERB
ijtc-894	28	18	their	their	PRON
ijtc-894	28	19	tax	tax	NOUN
ijtc-894	28	20	obligations	obligation	NOUN
ijtc-894	28	21	dependent	dependent	ADJ
ijtc-894	28	22	,	,	PUNCT
ijtc-894	28	23	such	such	ADJ
ijtc-894	28	24	as	as	ADP
ijtc-894	28	25	reporting	report	VERB
ijtc-894	28	26	in	in	ADP
ijtc-894	28	27	terms	term	NOUN
ijtc-894	28	28	of	of	ADP
ijtc-894	28	29	registration	registration	NOUN
ijtc-894	28	30	and	and	CCONJ
ijtc-894	28	31	payment	payment	NOUN
ijtc-894	28	32	taxes	taxis	NOUN
ijtc-894	28	33	in	in	ADP
ijtc-894	28	34	line	line	NOUN
ijtc-894	28	35	with	with	ADP
ijtc-894	28	36	applicable	applicable	ADJ
ijtc-894	28	37	laws	law	NOUN
ijtc-894	28	38	and	and	CCONJ
ijtc-894	28	39	regulations	regulation	NOUN
ijtc-894	28	40	(	(	PUNCT
ijtc-894	28	41	nurdyastuti	nurdyastuti	NOUN
ijtc-894	28	42	and	and	CCONJ
ijtc-894	28	43	penawan	penawan	NOUN
ijtc-894	28	44	2018	2018	NUM
ijtc-894	28	45	;	;	PUNCT
ijtc-894	28	46	pangaribuan	pangaribuan	NOUN
ijtc-894	28	47	et	et	PROPN
ijtc-894	28	48	al	al	PROPN
ijtc-894	28	49	.	.	PROPN
ijtc-894	28	50	2021	2021	NUM
ijtc-894	28	51	)	)	PUNCT
ijtc-894	28	52	.	.	PUNCT
ijtc-894	29	1	in	in	ADP
ijtc-894	29	2	indonesian	indonesian	PROPN
ijtc-894	29	3	,	,	PUNCT
ijtc-894	29	4	the	the	DET
ijtc-894	29	5	percentage	percentage	NOUN
ijtc-894	29	6	of	of	ADP
ijtc-894	29	7	taxpayers	taxpayer	NOUN
ijtc-894	29	8	who	who	PRON
ijtc-894	29	9	fulfill	fulfill	VERB
ijtc-894	29	10	their	their	PRON
ijtc-894	29	11	tax	tax	NOUN
ijtc-894	29	12	obligations	obligation	NOUN
ijtc-894	29	13	each	each	DET
ijtc-894	29	14	year	year	NOUN
ijtc-894	29	15	is	be	AUX
ijtc-894	29	16	relatively	relatively	ADV
ijtc-894	29	17	small	small	ADJ
ijtc-894	29	18	.	.	PUNCT
ijtc-894	30	1	such	such	DET
ijtc-894	30	2	a	a	DET
ijtc-894	30	3	condition	condition	NOUN
ijtc-894	30	4	was	be	AUX
ijtc-894	30	5	concluded	conclude	VERB
ijtc-894	30	6	based	base	VERB
ijtc-894	30	7	on	on	ADP
ijtc-894	30	8	a	a	DET
ijtc-894	30	9	comparison	comparison	NOUN
ijtc-894	30	10	of	of	ADP
ijtc-894	30	11	all	all	DET
ijtc-894	30	12	taxpayers	taxpayer	NOUN
ijtc-894	30	13	who	who	PRON
ijtc-894	30	14	have	have	VERB
ijtc-894	30	15	good	good	ADJ
ijtc-894	30	16	compliance	compliance	NOUN
ijtc-894	30	17	in	in	ADP
ijtc-894	30	18	indonesia	indonesia	PROPN
ijtc-894	30	19	,	,	PUNCT
ijtc-894	30	20	and	and	CCONJ
ijtc-894	30	21	it	it	PRON
ijtc-894	30	22	turns	turn	VERB
ijtc-894	30	23	out	out	ADP
ijtc-894	30	24	that	that	SCONJ
ijtc-894	30	25	the	the	DET
ijtc-894	30	26	number	number	NOUN
ijtc-894	30	27	is	be	AUX
ijtc-894	30	28	smaller	small	ADJ
ijtc-894	30	29	than	than	ADP
ijtc-894	30	30	registered	register	VERB
ijtc-894	30	31	taxpayers	taxpayer	NOUN
ijtc-894	30	32	(	(	PUNCT
ijtc-894	30	33	magribi	magribi	NOUN
ijtc-894	30	34	and	and	CCONJ
ijtc-894	30	35	yulianti	yulianti	PROPN
ijtc-894	30	36	2022	2022	NUM
ijtc-894	30	37	)	)	PUNCT
ijtc-894	30	38	.	.	PUNCT
ijtc-894	31	1	reflecting	reflect	VERB
ijtc-894	31	2	on	on	ADP
ijtc-894	31	3	the	the	DET
ijtc-894	31	4	news	news	NOUN
ijtc-894	31	5	quoted	quote	VERB
ijtc-894	31	6	from	from	ADP
ijtc-894	31	7	cnbcindonesia.com	cnbcindonesia.com	X
ijtc-894	31	8	,	,	PUNCT
ijtc-894	31	9	in	in	ADP
ijtc-894	31	10	indonesia	indonesia	PROPN
ijtc-894	31	11	,	,	PUNCT
ijtc-894	31	12	in	in	ADP
ijtc-894	31	13	2015	2015	NUM
ijtc-894	31	14	,	,	PUNCT
ijtc-894	31	15	only	only	ADV
ijtc-894	31	16	60	60	NUM
ijtc-894	31	17	%	%	NOUN
ijtc-894	31	18	of	of	ADP
ijtc-894	31	19	taxpayers	taxpayer	NOUN
ijtc-894	31	20	were	be	AUX
ijtc-894	31	21	considered	consider	VERB
ijtc-894	31	22	obedient	obedient	ADJ
ijtc-894	31	23	in	in	ADP
ijtc-894	31	24	paying	pay	VERB
ijtc-894	31	25	their	their	PRON
ijtc-894	31	26	taxes	taxis	NOUN
ijtc-894	31	27	,	,	PUNCT
ijtc-894	31	28	namely	namely	ADV
ijtc-894	31	29	10.97	10.97	NUM
ijtc-894	31	30	million	million	NUM
ijtc-894	31	31	taxpayers	taxpayer	NOUN
ijtc-894	31	32	,	,	PUNCT
ijtc-894	31	33	which	which	PRON
ijtc-894	31	34	was	be	AUX
ijtc-894	31	35	around	around	ADV
ijtc-894	31	36	60	60	NUM
ijtc-894	31	37	%	%	NOUN
ijtc-894	31	38	of	of	ADP
ijtc-894	31	39	the	the	DET
ijtc-894	31	40	18.16	18.16	NUM
ijtc-894	31	41	million	million	NUM
ijtc-894	31	42	registered	register	VERB
ijtc-894	31	43	as	as	ADP
ijtc-894	31	44	taxpayers	taxpayer	NOUN
ijtc-894	31	45	.	.	PUNCT
ijtc-894	32	1	in	in	ADP
ijtc-894	32	2	2016	2016	NUM
ijtc-894	32	3	,	,	PUNCT
ijtc-894	32	4	the	the	DET
ijtc-894	32	5	population	population	NOUN
ijtc-894	32	6	who	who	PRON
ijtc-894	32	7	obeyed	obeyed	AUX
ijtc-894	32	8	paying	pay	VERB
ijtc-894	32	9	taxes	taxis	NOUN
ijtc-894	32	10	only	only	ADV
ijtc-894	32	11	reached	reach	VERB
ijtc-894	32	12	61	61	NUM
ijtc-894	32	13	%	%	NOUN
ijtc-894	32	14	,	,	PUNCT
ijtc-894	32	15	up	up	ADV
ijtc-894	32	16	1	1	NUM
ijtc-894	32	17	%	%	NOUN
ijtc-894	32	18	from	from	ADP
ijtc-894	32	19	the	the	DET
ijtc-894	32	20	previous	previous	ADJ
ijtc-894	32	21	year	year	NOUN
ijtc-894	32	22	,	,	PUNCT
ijtc-894	32	23	namely	namely	ADV
ijtc-894	32	24	12.25	12.25	NUM
ijtc-894	32	25	million	million	NUM
ijtc-894	32	26	of	of	ADP
ijtc-894	32	27	20.17	20.17	NUM
ijtc-894	32	28	million	million	NUM
ijtc-894	32	29	taxpayers	taxpayer	NOUN
ijtc-894	32	30	.	.	PUNCT
ijtc-894	33	1	however	however	ADV
ijtc-894	33	2	,	,	PUNCT
ijtc-894	33	3	in	in	ADP
ijtc-894	33	4	2017	2017	NUM
ijtc-894	33	5	,	,	PUNCT
ijtc-894	33	6	the	the	DET
ijtc-894	33	7	number	number	NOUN
ijtc-894	33	8	of	of	ADP
ijtc-894	33	9	taxpayers	taxpayer	NOUN
ijtc-894	33	10	who	who	PRON
ijtc-894	33	11	pay	pay	VERB
ijtc-894	33	12	taxes	taxis	NOUN
ijtc-894	33	13	increased	increase	VERB
ijtc-894	33	14	by	by	ADP
ijtc-894	33	15	12	12	NUM
ijtc-894	33	16	%	%	NOUN
ijtc-894	33	17	,	,	PUNCT
ijtc-894	33	18	from	from	ADP
ijtc-894	33	19	61	61	NUM
ijtc-894	33	20	%	%	NOUN
ijtc-894	33	21	to	to	ADP
ijtc-894	33	22	73	73	NUM
ijtc-894	33	23	%	%	NOUN
ijtc-894	33	24	.	.	PUNCT
ijtc-894	34	1	in	in	ADP
ijtc-894	34	2	2018	2018	NUM
ijtc-894	34	3	,	,	PUNCT
ijtc-894	34	4	the	the	DET
ijtc-894	34	5	compliance	compliance	NOUN
ijtc-894	34	6	ratio	ratio	NOUN
ijtc-894	34	7	for	for	ADP
ijtc-894	34	8	paying	pay	VERB
ijtc-894	34	9	taxes	taxis	NOUN
ijtc-894	34	10	fell	fall	VERB
ijtc-894	34	11	by	by	ADP
ijtc-894	34	12	2	2	NUM
ijtc-894	34	13	%	%	NOUN
ijtc-894	34	14	from	from	ADP
ijtc-894	34	15	the	the	DET
ijtc-894	34	16	previous	previous	ADJ
ijtc-894	34	17	year	year	NOUN
ijtc-894	34	18	to	to	ADP
ijtc-894	34	19	71	71	NUM
ijtc-894	34	20	%	%	NOUN
ijtc-894	34	21	or	or	CCONJ
ijtc-894	34	22	12.55	12.55	NUM
ijtc-894	34	23	million	million	NUM
ijtc-894	34	24	of	of	ADP
ijtc-894	34	25	those	those	PRON
ijtc-894	34	26	who	who	PRON
ijtc-894	34	27	obeyed	obeyed	AUX
ijtc-894	34	28	paying	pay	VERB
ijtc-894	34	29	taxes	taxis	NOUN
ijtc-894	34	30	from	from	ADP
ijtc-894	34	31	17.65	17.65	NUM
ijtc-894	34	32	million	million	NUM
ijtc-894	34	33	registered	register	VERB
ijtc-894	34	34	taxpayers	taxpayer	NOUN
ijtc-894	34	35	.	.	PUNCT
ijtc-894	35	1	then	then	ADV
ijtc-894	35	2	2019	2019	NUM
ijtc-894	35	3	became	become	VERB
ijtc-894	35	4	a	a	DET
ijtc-894	35	5	good	good	ADJ
ijtc-894	35	6	year	year	NOUN
ijtc-894	35	7	because	because	SCONJ
ijtc-894	35	8	the	the	DET
ijtc-894	35	9	ratio	ratio	NOUN
ijtc-894	35	10	of	of	ADP
ijtc-894	35	11	compliance	compliance	NOUN
ijtc-894	35	12	with	with	ADP
ijtc-894	35	13	paying	pay	VERB
ijtc-894	35	14	taxes	taxis	NOUN
ijtc-894	35	15	increased	increase	VERB
ijtc-894	35	16	by	by	ADP
ijtc-894	35	17	2	2	NUM
ijtc-894	35	18	%	%	NOUN
ijtc-894	35	19	,	,	PUNCT
ijtc-894	35	20	to	to	ADP
ijtc-894	35	21	73	73	NUM
ijtc-894	35	22	%	%	NOUN
ijtc-894	35	23	or	or	CCONJ
ijtc-894	35	24	18.33	18.33	NUM
ijtc-894	35	25	million	million	NUM
ijtc-894	35	26	of	of	ADP
ijtc-894	35	27	them	they	PRON
ijtc-894	35	28	registered	registered	ADJ
ijtc-894	35	29	taxpayers	taxpayer	NOUN
ijtc-894	35	30	,	,	PUNCT
ijtc-894	35	31	and	and	CCONJ
ijtc-894	35	32	only	only	ADV
ijtc-894	35	33	13.39	13.39	NUM
ijtc-894	35	34	million	million	NUM
ijtc-894	35	35	of	of	ADP
ijtc-894	35	36	them	they	PRON
ijtc-894	35	37	obeyed	obey	VERB
ijtc-894	35	38	paying	pay	VERB
ijtc-894	35	39	taxes	taxis	NOUN
ijtc-894	35	40	.	.	PUNCT
ijtc-894	36	1	after	after	ADP
ijtc-894	36	2	that	that	PRON
ijtc-894	36	3	,	,	PUNCT
ijtc-894	36	4	2020	2020	NUM
ijtc-894	36	5	will	will	AUX
ijtc-894	36	6	be	be	AUX
ijtc-894	36	7	an	an	DET
ijtc-894	36	8	even	even	ADV
ijtc-894	36	9	better	well	ADJ
ijtc-894	36	10	year	year	NOUN
ijtc-894	36	11	because	because	SCONJ
ijtc-894	36	12	the	the	DET
ijtc-894	36	13	compliance	compliance	NOUN
ijtc-894	36	14	ratio	ratio	NOUN
ijtc-894	36	15	in	in	ADP
ijtc-894	36	16	paying	pay	VERB
ijtc-894	36	17	taxes	taxis	NOUN
ijtc-894	36	18	has	have	AUX
ijtc-894	36	19	increased	increase	VERB
ijtc-894	36	20	again	again	ADV
ijtc-894	36	21	,	,	PUNCT
ijtc-894	36	22	namely	namely	ADV
ijtc-894	36	23	5	5	NUM
ijtc-894	36	24	%	%	NOUN
ijtc-894	36	25	,	,	PUNCT
ijtc-894	36	26	and	and	CCONJ
ijtc-894	36	27	the	the	DET
ijtc-894	36	28	compliance	compliance	NOUN
ijtc-894	36	29	rate	rate	NOUN
ijtc-894	36	30	is	be	AUX
ijtc-894	36	31	at	at	ADP
ijtc-894	36	32	78	78	NUM
ijtc-894	36	33	%	%	NOUN
ijtc-894	36	34	.	.	PUNCT
ijtc-894	37	1	even	even	ADV
ijtc-894	37	2	so	so	ADV
ijtc-894	37	3	,	,	PUNCT
ijtc-894	37	4	the	the	DET
ijtc-894	37	5	indicated	indicate	VERB
ijtc-894	37	6	amount	amount	NOUN
ijtc-894	37	7	of	of	ADP
ijtc-894	37	8	taxpayers	taxpayer	NOUN
ijtc-894	37	9	registered	register	VERB
ijtc-894	37	10	to	to	PART
ijtc-894	37	11	pay	pay	VERB
ijtc-894	37	12	taxes	taxis	NOUN
ijtc-894	37	13	has	have	AUX
ijtc-894	37	14	shown	show	VERB
ijtc-894	37	15	a	a	DET
ijtc-894	37	16	slight	slight	ADJ
ijtc-894	37	17	increase	increase	NOUN
ijtc-894	37	18	;	;	PUNCT
ijtc-894	37	19	there	there	PRON
ijtc-894	37	20	are	be	VERB
ijtc-894	37	21	14.76	14.76	NUM
ijtc-894	37	22	million	million	NUM
ijtc-894	37	23	taxpayers	taxpayer	NOUN
ijtc-894	37	24	who	who	PRON
ijtc-894	37	25	have	have	AUX
ijtc-894	37	26	paid	pay	VERB
ijtc-894	37	27	,	,	PUNCT
ijtc-894	37	28	which	which	PRON
ijtc-894	37	29	is	be	AUX
ijtc-894	37	30	around	around	ADV
ijtc-894	37	31	77	77	NUM
ijtc-894	37	32	%	%	NOUN
ijtc-894	37	33	of	of	ADP
ijtc-894	37	34	the	the	DET
ijtc-894	37	35	19.07	19.07	NUM
ijtc-894	37	36	million	million	NUM
ijtc-894	37	37	taxpayers	taxpayer	NOUN
ijtc-894	37	38	.	.	PUNCT
ijtc-894	38	1	around	around	ADV
ijtc-894	38	2	4	4	NUM
ijtc-894	38	3	million	million	NUM
ijtc-894	38	4	taxpayers	taxpayer	NOUN
ijtc-894	38	5	still	still	ADV
ijtc-894	38	6	have	have	AUX
ijtc-894	38	7	not	not	PART
ijtc-894	38	8	carried	carry	VERB
ijtc-894	38	9	out	out	ADP
ijtc-894	38	10	their	their	PRON
ijtc-894	38	11	obligations	obligation	NOUN
ijtc-894	38	12	to	to	PART
ijtc-894	38	13	contribute	contribute	VERB
ijtc-894	38	14	to	to	ADP
ijtc-894	38	15	the	the	DET
ijtc-894	38	16	state	state	NOUN
ijtc-894	38	17	in	in	ADP
ijtc-894	38	18	paying	pay	VERB
ijtc-894	38	19	taxes	taxis	NOUN
ijtc-894	38	20	.	.	PUNCT
ijtc-894	39	1	more	more	ADJ
ijtc-894	39	2	tax	tax	NOUN
ijtc-894	39	3	-	-	PUNCT
ijtc-894	39	4	related	relate	VERB
ijtc-894	39	5	problems	problem	NOUN
ijtc-894	39	6	cause	cause	VERB
ijtc-894	39	7	the	the	DET
ijtc-894	39	8	low	low	ADJ
ijtc-894	39	9	tax	tax	NOUN
ijtc-894	39	10	ratio	ratio	NOUN
ijtc-894	39	11	in	in	ADP
ijtc-894	39	12	indonesia	indonesia	PROPN
ijtc-894	39	13	.	.	PUNCT
ijtc-894	40	1	the	the	DET
ijtc-894	40	2	problems	problem	NOUN
ijtc-894	40	3	exist	exist	VERB
ijtc-894	40	4	because	because	SCONJ
ijtc-894	40	5	taxpayers	taxpayer	NOUN
ijtc-894	40	6	still	still	ADV
ijtc-894	40	7	need	need	VERB
ijtc-894	40	8	to	to	PART
ijtc-894	40	9	learn	learn	VERB
ijtc-894	40	10	about	about	ADP
ijtc-894	40	11	the	the	DET
ijtc-894	40	12	taxation	taxation	NOUN
ijtc-894	40	13	system	system	NOUN
ijtc-894	40	14	.	.	PUNCT
ijtc-894	41	1	misunderstanding	misunderstanding	NOUN
ijtc-894	41	2	makes	make	VERB
ijtc-894	41	3	many	many	ADJ
ijtc-894	41	4	people	people	NOUN
ijtc-894	41	5	,	,	PUNCT
ijtc-894	41	6	as	as	ADP
ijtc-894	41	7	tax	tax	NOUN
ijtc-894	41	8	objects	object	NOUN
ijtc-894	41	9	,	,	PUNCT
ijtc-894	41	10	violate	violate	VERB
ijtc-894	41	11	the	the	DET
ijtc-894	41	12	law	law	NOUN
ijtc-894	41	13	.	.	PUNCT
ijtc-894	42	1	one	one	NUM
ijtc-894	42	2	is	be	AUX
ijtc-894	42	3	the	the	DET
ijtc-894	42	4	taxpayer	taxpayer	NOUN
ijtc-894	42	5	,	,	PUNCT
ijtc-894	42	6	namely	namely	ADV
ijtc-894	42	7	those	those	PRON
ijtc-894	42	8	classified	classify	VERB
ijtc-894	42	9	as	as	ADP
ijtc-894	42	10	objects	object	NOUN
ijtc-894	42	11	of	of	ADP
ijtc-894	42	12	private	private	ADJ
ijtc-894	42	13	persons	person	NOUN
ijtc-894	42	14	carrying	carry	VERB
ijtc-894	42	15	out	out	ADP
ijtc-894	42	16	an	an	DET
ijtc-894	42	17	activity	activity	NOUN
ijtc-894	42	18	,	,	PUNCT
ijtc-894	42	19	such	such	ADJ
ijtc-894	42	20	as	as	ADP
ijtc-894	42	21	entrepreneurs	entrepreneur	NOUN
ijtc-894	42	22	and	and	CCONJ
ijtc-894	42	23	free	free	ADJ
ijtc-894	42	24	workers	worker	NOUN
ijtc-894	42	25	.	.	PUNCT
ijtc-894	43	1	according	accord	VERB
ijtc-894	43	2	to	to	ADP
ijtc-894	43	3	(	(	PUNCT
ijtc-894	43	4	yana	yana	PROPN
ijtc-894	43	5	et	et	PROPN
ijtc-894	43	6	al	al	PROPN
ijtc-894	43	7	.	.	PROPN
ijtc-894	43	8	2021	2021	NUM
ijtc-894	43	9	)	)	PUNCT
ijtc-894	43	10	,	,	PUNCT
ijtc-894	43	11	those	those	PRON
ijtc-894	43	12	in	in	ADP
ijtc-894	43	13	the	the	DET
ijtc-894	43	14	commercial	commercial	ADJ
ijtc-894	43	15	world	world	NOUN
ijtc-894	43	16	or	or	CCONJ
ijtc-894	43	17	freelancers	freelancer	NOUN
ijtc-894	43	18	think	think	VERB
ijtc-894	43	19	that	that	SCONJ
ijtc-894	43	20	hiring	hire	VERB
ijtc-894	43	21	other	other	ADJ
ijtc-894	43	22	people	people	NOUN
ijtc-894	43	23	to	to	PART
ijtc-894	43	24	manage	manage	VERB
ijtc-894	43	25	records	record	NOUN
ijtc-894	43	26	or	or	CCONJ
ijtc-894	43	27	bookkeeping	bookkeeping	NOUN
ijtc-894	43	28	is	be	AUX
ijtc-894	43	29	still	still	ADV
ijtc-894	43	30	inefficient	inefficient	ADJ
ijtc-894	43	31	,	,	PUNCT
ijtc-894	43	32	especially	especially	ADV
ijtc-894	43	33	for	for	ADP
ijtc-894	43	34	the	the	DET
ijtc-894	43	35	most	most	ADJ
ijtc-894	43	36	part	part	NOUN
ijtc-894	43	37	.	.	PUNCT
ijtc-894	44	1	as	as	ADP
ijtc-894	44	2	a	a	DET
ijtc-894	44	3	result	result	NOUN
ijtc-894	44	4	,	,	PUNCT
ijtc-894	44	5	tax	tax	NOUN
ijtc-894	44	6	objects	object	NOUN
ijtc-894	44	7	,	,	PUNCT
ijtc-894	44	8	namely	namely	ADV
ijtc-894	44	9	taxpayers	taxpayer	NOUN
ijtc-894	44	10	,	,	PUNCT
ijtc-894	44	11	still	still	ADV
ijtc-894	44	12	choose	choose	VERB
ijtc-894	44	13	to	to	PART
ijtc-894	44	14	keep	keep	VERB
ijtc-894	44	15	records	record	NOUN
ijtc-894	44	16	or	or	CCONJ
ijtc-894	44	17	bookkeeping	bookkeepe	VERB
ijtc-894	44	18	independently	independently	ADV
ijtc-894	44	19	,	,	PUNCT
ijtc-894	44	20	which	which	PRON
ijtc-894	44	21	makes	make	VERB
ijtc-894	44	22	them	they	PRON
ijtc-894	44	23	vulnerable	vulnerable	ADJ
ijtc-894	44	24	to	to	ADP
ijtc-894	44	25	tax	tax	NOUN
ijtc-894	44	26	irregularities	irregularity	NOUN
ijtc-894	44	27	,	,	PUNCT
ijtc-894	44	28	potential	potential	ADJ
ijtc-894	44	29	errors	error	NOUN
ijtc-894	44	30	,	,	PUNCT
ijtc-894	44	31	or	or	CCONJ
ijtc-894	44	32	dishonesty	dishonesty	NOUN
ijtc-894	44	33	in	in	ADP
ijtc-894	44	34	tax	tax	NOUN
ijtc-894	44	35	reporting	reporting	NOUN
ijtc-894	44	36	.	.	PUNCT
ijtc-894	45	1	perceptions	perception	NOUN
ijtc-894	45	2	of	of	ADP
ijtc-894	45	3	tax	tax	NOUN
ijtc-894	45	4	objects	object	NOUN
ijtc-894	45	5	,	,	PUNCT
ijtc-894	45	6	namely	namely	ADV
ijtc-894	45	7	the	the	DET
ijtc-894	45	8	public	public	NOUN
ijtc-894	45	9	,	,	PUNCT
ijtc-894	45	10	regarding	regard	VERB
ijtc-894	45	11	taxation	taxation	NOUN
ijtc-894	45	12	as	as	ADP
ijtc-894	45	13	a	a	DET
ijtc-894	45	14	necessity	necessity	NOUN
ijtc-894	45	15	,	,	PUNCT
ijtc-894	45	16	tax	tax	NOUN
ijtc-894	45	17	objects	object	NOUN
ijtc-894	45	18	need	need	VERB
ijtc-894	45	19	to	to	PART
ijtc-894	45	20	understand	understand	VERB
ijtc-894	45	21	more	more	ADJ
ijtc-894	45	22	about	about	ADP
ijtc-894	45	23	taxation	taxation	NOUN
ijtc-894	45	24	(	(	PUNCT
ijtc-894	45	25	r.	r.	PROPN
ijtc-894	45	26	a.	a.	PROPN
ijtc-894	45	27	anwar	anwar	PROPN
ijtc-894	45	28	and	and	CCONJ
ijtc-894	45	29	syafiqurrahman	syafiqurrahman	ADJ
ijtc-894	45	30	2016	2016	NUM
ijtc-894	45	31	)	)	PUNCT
ijtc-894	45	32	.	.	PUNCT
ijtc-894	46	1	with	with	ADP
ijtc-894	46	2	that	that	PRON
ijtc-894	46	3	,	,	PUNCT
ijtc-894	46	4	in	in	ADP
ijtc-894	46	5	increasing	increase	VERB
ijtc-894	46	6	taxpayer	taxpayer	NOUN
ijtc-894	46	7	compliance	compliance	NOUN
ijtc-894	46	8	,	,	PUNCT
ijtc-894	46	9	the	the	DET
ijtc-894	46	10	government	government	NOUN
ijtc-894	46	11	can	can	AUX
ijtc-894	46	12	provide	provide	VERB
ijtc-894	46	13	tax	tax	NOUN
ijtc-894	46	14	socialization	socialization	NOUN
ijtc-894	46	15	services	service	NOUN
ijtc-894	46	16	to	to	PART
ijtc-894	46	17	change	change	VERB
ijtc-894	46	18	the	the	DET
ijtc-894	46	19	views	view	NOUN
ijtc-894	46	20	of	of	ADP
ijtc-894	46	21	tax	tax	NOUN
ijtc-894	46	22	objects	object	NOUN
ijtc-894	46	23	,	,	PUNCT
ijtc-894	46	24	namely	namely	ADV
ijtc-894	46	25	those	those	PRON
ijtc-894	46	26	of	of	ADP
ijtc-894	46	27	the	the	DET
ijtc-894	46	28	public	public	NOUN
ijtc-894	46	29	about	about	ADP
ijtc-894	46	30	taxes	taxis	NOUN
ijtc-894	46	31	.	.	PUNCT
ijtc-894	47	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	47	2	the	the	DET
ijtc-894	47	3	impact	impact	NOUN
ijtc-894	47	4	of	of	ADP
ijtc-894	47	5	tax	tax	NOUN
ijtc-894	47	6	socialization	socialization	NOUN
ijtc-894	47	7	and	and	CCONJ
ijtc-894	47	8	the	the	DET
ijtc-894	47	9	stringency	stringency	NOUN
ijtc-894	47	10	of	of	ADP
ijtc-894	47	11	tax	tax	NOUN
ijtc-894	47	12	sanctions	sanction	NOUN
ijtc-894	47	13	on	on	ADP
ijtc-894	47	14	taxpayer	taxpayer	NOUN
ijtc-894	47	15	compliance	compliance	NOUN
ijtc-894	47	16	among	among	ADP
ijtc-894	47	17	business	business	NOUN
ijtc-894	47	18	owners	owner	NOUN
ijtc-894	47	19	in	in	ADP
ijtc-894	47	20	the	the	DET
ijtc-894	47	21	lembang	lembang	PROPN
ijtc-894	47	22	area	area	NOUN
ijtc-894	47	23	silaen	silaen	PROPN
ijtc-894	47	24	and	and	CCONJ
ijtc-894	47	25	pangaribuan	pangaribuan	VERB
ijtc-894	47	26	757	757	NUM
ijtc-894	47	27	|	|	ADV
ijtc-894	47	28	ilomata	ilomata	ADJ
ijtc-894	47	29	international	international	ADJ
ijtc-894	47	30	journal	journal	NOUN
ijtc-894	47	31	of	of	ADP
ijtc-894	47	32	tax	tax	PROPN
ijtc-894	47	33	&	&	CCONJ
ijtc-894	47	34	accounting	account	VERB
ijtc-894	47	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	47	36	the	the	DET
ijtc-894	47	37	directorate	directorate	ADJ
ijtc-894	47	38	general	general	NOUN
ijtc-894	47	39	of	of	ADP
ijtc-894	47	40	taxes	taxis	NOUN
ijtc-894	47	41	carries	carry	VERB
ijtc-894	47	42	out	out	ADP
ijtc-894	47	43	a	a	DET
ijtc-894	47	44	program	program	NOUN
ijtc-894	47	45	or	or	CCONJ
ijtc-894	47	46	activity	activity	NOUN
ijtc-894	47	47	known	know	VERB
ijtc-894	47	48	as	as	ADP
ijtc-894	47	49	tax	tax	NOUN
ijtc-894	47	50	socialization	socialization	NOUN
ijtc-894	47	51	to	to	PART
ijtc-894	47	52	support	support	VERB
ijtc-894	47	53	the	the	DET
ijtc-894	47	54	implementation	implementation	NOUN
ijtc-894	47	55	of	of	ADP
ijtc-894	47	56	tax	tax	NOUN
ijtc-894	47	57	services	service	NOUN
ijtc-894	47	58	by	by	ADP
ijtc-894	47	59	helping	help	VERB
ijtc-894	47	60	the	the	DET
ijtc-894	47	61	public	public	NOUN
ijtc-894	47	62	understand	understand	VERB
ijtc-894	47	63	more	more	ADJ
ijtc-894	47	64	tax	tax	NOUN
ijtc-894	47	65	information	information	NOUN
ijtc-894	47	66	.	.	PUNCT
ijtc-894	48	1	tax	tax	NOUN
ijtc-894	48	2	socialization	socialization	NOUN
ijtc-894	48	3	has	have	VERB
ijtc-894	48	4	a	a	DET
ijtc-894	48	5	very	very	ADV
ijtc-894	48	6	important	important	ADJ
ijtc-894	48	7	meaning	meaning	NOUN
ijtc-894	48	8	in	in	ADP
ijtc-894	48	9	changing	change	VERB
ijtc-894	48	10	the	the	DET
ijtc-894	48	11	views	view	NOUN
ijtc-894	48	12	of	of	ADP
ijtc-894	48	13	tax	tax	NOUN
ijtc-894	48	14	objects	object	NOUN
ijtc-894	48	15	,	,	PUNCT
ijtc-894	48	16	namely	namely	ADV
ijtc-894	48	17	business	business	NOUN
ijtc-894	48	18	actors	actor	NOUN
ijtc-894	48	19	in	in	ADP
ijtc-894	48	20	paying	pay	VERB
ijtc-894	48	21	taxes	taxis	NOUN
ijtc-894	48	22	and	and	CCONJ
ijtc-894	48	23	the	the	DET
ijtc-894	48	24	importance	importance	NOUN
ijtc-894	48	25	of	of	ADP
ijtc-894	48	26	applicable	applicable	ADJ
ijtc-894	48	27	tax	tax	NOUN
ijtc-894	48	28	regulations	regulation	NOUN
ijtc-894	48	29	(	(	PUNCT
ijtc-894	48	30	hura	hura	NOUN
ijtc-894	48	31	and	and	CCONJ
ijtc-894	48	32	molinda	molinda	ADJ
ijtc-894	48	33	kakisina	kakisina	PROPN
ijtc-894	48	34	2022	2022	NUM
ijtc-894	48	35	)	)	PUNCT
ijtc-894	48	36	.	.	PUNCT
ijtc-894	49	1	tax	tax	NOUN
ijtc-894	49	2	socialization	socialization	NOUN
ijtc-894	49	3	must	must	AUX
ijtc-894	49	4	be	be	AUX
ijtc-894	49	5	done	do	VERB
ijtc-894	49	6	optimally	optimally	ADV
ijtc-894	49	7	and	and	CCONJ
ijtc-894	49	8	regularly	regularly	ADV
ijtc-894	49	9	with	with	ADP
ijtc-894	49	10	clear	clear	ADJ
ijtc-894	49	11	,	,	PUNCT
ijtc-894	49	12	correct	correct	ADJ
ijtc-894	49	13	,	,	PUNCT
ijtc-894	49	14	and	and	CCONJ
ijtc-894	49	15	comfortable	comfortable	ADJ
ijtc-894	49	16	delivery	delivery	NOUN
ijtc-894	49	17	.	.	PUNCT
ijtc-894	50	1	in	in	ADP
ijtc-894	50	2	this	this	DET
ijtc-894	50	3	way	way	NOUN
ijtc-894	50	4	,	,	PUNCT
ijtc-894	50	5	tax	tax	NOUN
ijtc-894	50	6	socialization	socialization	NOUN
ijtc-894	50	7	is	be	AUX
ijtc-894	50	8	expected	expect	VERB
ijtc-894	50	9	to	to	PART
ijtc-894	50	10	spread	spread	VERB
ijtc-894	50	11	benefits	benefit	NOUN
ijtc-894	50	12	and	and	CCONJ
ijtc-894	50	13	understanding	understanding	NOUN
ijtc-894	50	14	to	to	ADP
ijtc-894	50	15	tax	tax	NOUN
ijtc-894	50	16	objects	object	NOUN
ijtc-894	50	17	,	,	PUNCT
ijtc-894	50	18	namely	namely	ADV
ijtc-894	50	19	the	the	DET
ijtc-894	50	20	public	public	NOUN
ijtc-894	50	21	,	,	PUNCT
ijtc-894	50	22	regarding	regard	VERB
ijtc-894	50	23	the	the	DET
ijtc-894	50	24	obligation	obligation	NOUN
ijtc-894	50	25	to	to	PART
ijtc-894	50	26	pay	pay	VERB
ijtc-894	50	27	taxes	taxis	NOUN
ijtc-894	50	28	in	in	ADP
ijtc-894	50	29	accordance	accordance	NOUN
ijtc-894	50	30	with	with	ADP
ijtc-894	50	31	applicable	applicable	ADJ
ijtc-894	50	32	tax	tax	NOUN
ijtc-894	50	33	rules	rule	NOUN
ijtc-894	50	34	(	(	PUNCT
ijtc-894	50	35	dewi	dewi	PROPN
ijtc-894	50	36	and	and	CCONJ
ijtc-894	50	37	jati	jati	NOUN
ijtc-894	50	38	2018	2018	NUM
ijtc-894	50	39	)	)	PUNCT
ijtc-894	50	40	.	.	PUNCT
ijtc-894	51	1	if	if	SCONJ
ijtc-894	51	2	not	not	PART
ijtc-894	51	3	by	by	ADP
ijtc-894	51	4	spreading	spread	VERB
ijtc-894	51	5	efficient	efficient	ADJ
ijtc-894	51	6	socialization	socialization	NOUN
ijtc-894	51	7	to	to	ADP
ijtc-894	51	8	tax	tax	NOUN
ijtc-894	51	9	objects	object	NOUN
ijtc-894	51	10	,	,	PUNCT
ijtc-894	51	11	namely	namely	ADV
ijtc-894	51	12	the	the	DET
ijtc-894	51	13	public	public	NOUN
ijtc-894	51	14	,	,	PUNCT
ijtc-894	51	15	especially	especially	ADV
ijtc-894	51	16	business	business	NOUN
ijtc-894	51	17	actors	actor	NOUN
ijtc-894	51	18	,	,	PUNCT
ijtc-894	51	19	non	non	ADJ
ijtc-894	51	20	-	-	NOUN
ijtc-894	51	21	compliance	compliance	NOUN
ijtc-894	51	22	and	and	CCONJ
ijtc-894	51	23	difficulties	difficulty	NOUN
ijtc-894	51	24	may	may	AUX
ijtc-894	51	25	occur	occur	VERB
ijtc-894	51	26	in	in	ADP
ijtc-894	51	27	fulfilling	fulfil	VERB
ijtc-894	51	28	their	their	PRON
ijtc-894	51	29	tax	tax	NOUN
ijtc-894	51	30	obligations	obligation	NOUN
ijtc-894	51	31	.	.	PUNCT
ijtc-894	52	1	this	this	DET
ijtc-894	52	2	description	description	NOUN
ijtc-894	52	3	shows	show	VERB
ijtc-894	52	4	that	that	SCONJ
ijtc-894	52	5	it	it	PRON
ijtc-894	52	6	agrees	agree	VERB
ijtc-894	52	7	with	with	ADP
ijtc-894	52	8	previous	previous	ADJ
ijtc-894	52	9	research	research	NOUN
ijtc-894	52	10	by	by	ADP
ijtc-894	52	11	(	(	PUNCT
ijtc-894	52	12	wardani	wardani	ADJ
ijtc-894	52	13	and	and	CCONJ
ijtc-894	52	14	wati	wati	NOUN
ijtc-894	52	15	2018	2018	NUM
ijtc-894	52	16	)	)	PUNCT
ijtc-894	52	17	,	,	PUNCT
ijtc-894	52	18	explains	explain	VERB
ijtc-894	52	19	that	that	SCONJ
ijtc-894	52	20	taxpayer	taxpayer	NOUN
ijtc-894	52	21	compliance	compliance	NOUN
ijtc-894	52	22	is	be	AUX
ijtc-894	52	23	positively	positively	ADV
ijtc-894	52	24	influenced	influence	VERB
ijtc-894	52	25	by	by	ADP
ijtc-894	52	26	tax	tax	NOUN
ijtc-894	52	27	socialization	socialization	NOUN
ijtc-894	52	28	.	.	PUNCT
ijtc-894	53	1	however	however	ADV
ijtc-894	53	2	,	,	PUNCT
ijtc-894	53	3	taxpayer	taxpayer	NOUN
ijtc-894	53	4	compliance	compliance	NOUN
ijtc-894	53	5	is	be	AUX
ijtc-894	53	6	not	not	PART
ijtc-894	53	7	influenced	influence	VERB
ijtc-894	53	8	by	by	ADP
ijtc-894	53	9	tax	tax	NOUN
ijtc-894	53	10	socialization	socialization	NOUN
ijtc-894	53	11	(	(	PUNCT
ijtc-894	53	12	fitria	fitria	NOUN
ijtc-894	53	13	and	and	CCONJ
ijtc-894	53	14	mildawati	mildawati	NOUN
ijtc-894	53	15	2019	2019	NUM
ijtc-894	53	16	;	;	PUNCT
ijtc-894	53	17	rahmi	rahmi	NOUN
ijtc-894	53	18	,	,	PUNCT
ijtc-894	53	19	selvi	selvi	PROPN
ijtc-894	53	20	,	,	PUNCT
ijtc-894	53	21	and	and	CCONJ
ijtc-894	53	22	purwaningtyas	purwaningtyas	PROPN
ijtc-894	53	23	2022	2022	NUM
ijtc-894	53	24	;	;	PUNCT
ijtc-894	53	25	rulandari	rulandari	PROPN
ijtc-894	53	26	and	and	CCONJ
ijtc-894	53	27	rahmayani	rahmayani	NOUN
ijtc-894	53	28	2023	2023	NUM
ijtc-894	53	29	)	)	PUNCT
ijtc-894	53	30	,	,	PUNCT
ijtc-894	53	31	which	which	PRON
ijtc-894	53	32	means	mean	VERB
ijtc-894	53	33	there	there	PRON
ijtc-894	53	34	are	be	VERB
ijtc-894	53	35	differences	difference	NOUN
ijtc-894	53	36	between	between	ADP
ijtc-894	53	37	these	these	DET
ijtc-894	53	38	studies	study	NOUN
ijtc-894	53	39	.	.	PUNCT
ijtc-894	54	1	not	not	PART
ijtc-894	54	2	only	only	ADV
ijtc-894	54	3	socialization	socialization	NOUN
ijtc-894	54	4	,	,	PUNCT
ijtc-894	54	5	the	the	DET
ijtc-894	54	6	application	application	NOUN
ijtc-894	54	7	of	of	ADP
ijtc-894	54	8	sanctions	sanction	NOUN
ijtc-894	54	9	by	by	ADP
ijtc-894	54	10	tax	tax	NOUN
ijtc-894	54	11	service	service	NOUN
ijtc-894	54	12	officials	official	NOUN
ijtc-894	54	13	is	be	AUX
ijtc-894	54	14	another	another	DET
ijtc-894	54	15	important	important	ADJ
ijtc-894	54	16	component	component	NOUN
ijtc-894	54	17	that	that	PRON
ijtc-894	54	18	ensures	ensure	VERB
ijtc-894	54	19	that	that	SCONJ
ijtc-894	54	20	taxpayers	taxpayer	NOUN
ijtc-894	54	21	who	who	PRON
ijtc-894	54	22	have	have	AUX
ijtc-894	54	23	paid	pay	VERB
ijtc-894	54	24	taxes	taxis	NOUN
ijtc-894	54	25	in	in	ADP
ijtc-894	54	26	a	a	DET
ijtc-894	54	27	compliant	compliant	ADJ
ijtc-894	54	28	and	and	CCONJ
ijtc-894	54	29	timely	timely	ADJ
ijtc-894	54	30	manner	manner	NOUN
ijtc-894	54	31	will	will	AUX
ijtc-894	54	32	be	be	AUX
ijtc-894	54	33	carried	carry	VERB
ijtc-894	54	34	out	out	ADP
ijtc-894	54	35	.	.	PUNCT
ijtc-894	55	1	if	if	SCONJ
ijtc-894	55	2	carried	carry	VERB
ijtc-894	55	3	out	out	ADP
ijtc-894	55	4	strictly	strictly	ADV
ijtc-894	55	5	,	,	PUNCT
ijtc-894	55	6	sanctions	sanction	NOUN
ijtc-894	55	7	are	be	AUX
ijtc-894	55	8	tools	tool	NOUN
ijtc-894	55	9	that	that	PRON
ijtc-894	55	10	can	can	AUX
ijtc-894	55	11	control	control	VERB
ijtc-894	55	12	the	the	DET
ijtc-894	55	13	behavior	behavior	NOUN
ijtc-894	55	14	of	of	ADP
ijtc-894	55	15	tax	tax	NOUN
ijtc-894	55	16	objects	object	NOUN
ijtc-894	55	17	,	,	PUNCT
ijtc-894	55	18	namely	namely	ADV
ijtc-894	55	19	the	the	DET
ijtc-894	55	20	public	public	NOUN
ijtc-894	55	21	as	as	ADP
ijtc-894	55	22	taxpayers	taxpayer	NOUN
ijtc-894	55	23	,	,	PUNCT
ijtc-894	55	24	and	and	CCONJ
ijtc-894	55	25	become	become	VERB
ijtc-894	55	26	the	the	DET
ijtc-894	55	27	most	most	ADV
ijtc-894	55	28	appropriate	appropriate	ADJ
ijtc-894	55	29	in	in	ADP
ijtc-894	55	30	preventing	prevent	VERB
ijtc-894	55	31	tax	tax	NOUN
ijtc-894	55	32	noncompliance	noncompliance	NOUN
ijtc-894	55	33	.	.	PUNCT
ijtc-894	56	1	the	the	DET
ijtc-894	56	2	directorate	directorate	ADJ
ijtc-894	56	3	general	general	NOUN
ijtc-894	56	4	of	of	ADP
ijtc-894	56	5	taxes	taxis	NOUN
ijtc-894	56	6	(	(	PUNCT
ijtc-894	56	7	dgt	dgt	NOUN
ijtc-894	56	8	)	)	PUNCT
ijtc-894	56	9	imposes	impose	VERB
ijtc-894	56	10	sanctions	sanction	NOUN
ijtc-894	56	11	for	for	ADP
ijtc-894	56	12	taxpayers	taxpayer	NOUN
ijtc-894	56	13	who	who	PRON
ijtc-894	56	14	intentionally	intentionally	ADV
ijtc-894	56	15	or	or	CCONJ
ijtc-894	56	16	unintentionally	unintentionally	ADV
ijtc-894	56	17	violate	violate	VERB
ijtc-894	56	18	tax	tax	NOUN
ijtc-894	56	19	regulations	regulation	NOUN
ijtc-894	56	20	.	.	PUNCT
ijtc-894	57	1	taxpayers	taxpayer	NOUN
ijtc-894	57	2	want	want	VERB
ijtc-894	57	3	to	to	PART
ijtc-894	57	4	avoid	avoid	VERB
ijtc-894	57	5	applicable	applicable	ADJ
ijtc-894	57	6	penalties	penalty	NOUN
ijtc-894	57	7	,	,	PUNCT
ijtc-894	57	8	which	which	PRON
ijtc-894	57	9	can	can	AUX
ijtc-894	57	10	make	make	VERB
ijtc-894	57	11	the	the	DET
ijtc-894	57	12	burden	burden	NOUN
ijtc-894	57	13	they	they	PRON
ijtc-894	57	14	incur	incur	VERB
ijtc-894	57	15	more	more	ADJ
ijtc-894	57	16	than	than	ADP
ijtc-894	57	17	being	be	AUX
ijtc-894	57	18	compliant	compliant	ADJ
ijtc-894	57	19	when	when	SCONJ
ijtc-894	57	20	carrying	carry	VERB
ijtc-894	57	21	out	out	ADP
ijtc-894	57	22	tax	tax	NOUN
ijtc-894	57	23	obligations	obligation	NOUN
ijtc-894	57	24	(	(	PUNCT
ijtc-894	57	25	hartana	hartana	NOUN
ijtc-894	57	26	and	and	CCONJ
ijtc-894	57	27	merkusiwati	merkusiwati	NOUN
ijtc-894	57	28	2018	2018	NUM
ijtc-894	57	29	)	)	PUNCT
ijtc-894	57	30	.	.	PUNCT
ijtc-894	58	1	the	the	DET
ijtc-894	58	2	strictness	strictness	NOUN
ijtc-894	58	3	of	of	ADP
ijtc-894	58	4	tax	tax	NOUN
ijtc-894	58	5	sanctions	sanction	NOUN
ijtc-894	58	6	is	be	AUX
ijtc-894	58	7	made	make	VERB
ijtc-894	58	8	to	to	PART
ijtc-894	58	9	punish	punish	VERB
ijtc-894	58	10	people	people	NOUN
ijtc-894	58	11	who	who	PRON
ijtc-894	58	12	violate	violate	VERB
ijtc-894	58	13	tax	tax	NOUN
ijtc-894	58	14	laws	law	NOUN
ijtc-894	58	15	and	and	CCONJ
ijtc-894	58	16	increase	increase	VERB
ijtc-894	58	17	tax	tax	NOUN
ijtc-894	58	18	compliance	compliance	NOUN
ijtc-894	58	19	.	.	PUNCT
ijtc-894	59	1	in	in	ADP
ijtc-894	59	2	this	this	DET
ijtc-894	59	3	way	way	NOUN
ijtc-894	59	4	,	,	PUNCT
ijtc-894	59	5	sanctions	sanction	NOUN
ijtc-894	59	6	can	can	AUX
ijtc-894	59	7	help	help	VERB
ijtc-894	59	8	tax	tax	NOUN
ijtc-894	59	9	objects	object	NOUN
ijtc-894	59	10	,	,	PUNCT
ijtc-894	59	11	namely	namely	ADV
ijtc-894	59	12	the	the	DET
ijtc-894	59	13	public	public	NOUN
ijtc-894	59	14	,	,	PUNCT
ijtc-894	59	15	learn	learn	VERB
ijtc-894	59	16	to	to	PART
ijtc-894	59	17	comply	comply	VERB
ijtc-894	59	18	with	with	ADP
ijtc-894	59	19	tax	tax	NOUN
ijtc-894	59	20	rules	rule	NOUN
ijtc-894	59	21	and	and	CCONJ
ijtc-894	59	22	avoid	avoid	VERB
ijtc-894	59	23	the	the	DET
ijtc-894	59	24	negative	negative	ADJ
ijtc-894	59	25	view	view	NOUN
ijtc-894	59	26	that	that	SCONJ
ijtc-894	59	27	tax	tax	NOUN
ijtc-894	59	28	consequences	consequence	NOUN
ijtc-894	59	29	can	can	AUX
ijtc-894	59	30	burden	burden	VERB
ijtc-894	59	31	them	they	PRON
ijtc-894	59	32	.	.	PUNCT
ijtc-894	60	1	the	the	DET
ijtc-894	60	2	research	research	NOUN
ijtc-894	60	3	results	result	VERB
ijtc-894	60	4	by	by	ADP
ijtc-894	60	5	(	(	PUNCT
ijtc-894	60	6	kusumafanto	kusumafanto	NOUN
ijtc-894	60	7	and	and	CCONJ
ijtc-894	60	8	achyani	achyani	ADJ
ijtc-894	60	9	2018	2018	NUM
ijtc-894	60	10	)	)	PUNCT
ijtc-894	60	11	explained	explain	VERB
ijtc-894	60	12	that	that	SCONJ
ijtc-894	60	13	tax	tax	NOUN
ijtc-894	60	14	sanctions	sanction	NOUN
ijtc-894	60	15	positively	positively	ADV
ijtc-894	60	16	impact	impact	VERB
ijtc-894	60	17	taxpayer	taxpayer	NOUN
ijtc-894	60	18	compliance	compliance	NOUN
ijtc-894	60	19	.	.	PUNCT
ijtc-894	61	1	because	because	SCONJ
ijtc-894	61	2	of	of	ADP
ijtc-894	61	3	this	this	PRON
ijtc-894	61	4	,	,	PUNCT
ijtc-894	61	5	they	they	PRON
ijtc-894	61	6	found	find	VERB
ijtc-894	61	7	that	that	SCONJ
ijtc-894	61	8	when	when	SCONJ
ijtc-894	61	9	the	the	DET
ijtc-894	61	10	regulations	regulation	NOUN
ijtc-894	61	11	in	in	ADP
ijtc-894	61	12	the	the	DET
ijtc-894	61	13	form	form	NOUN
ijtc-894	61	14	of	of	ADP
ijtc-894	61	15	sanctions	sanction	NOUN
ijtc-894	61	16	that	that	PRON
ijtc-894	61	17	are	be	AUX
ijtc-894	61	18	enforced	enforce	VERB
ijtc-894	61	19	are	be	AUX
ijtc-894	61	20	stricter	strict	ADJ
ijtc-894	61	21	,	,	PUNCT
ijtc-894	61	22	then	then	ADV
ijtc-894	61	23	the	the	DET
ijtc-894	61	24	tax	tax	NOUN
ijtc-894	61	25	object	object	NOUN
ijtc-894	61	26	,	,	PUNCT
ijtc-894	61	27	namely	namely	ADV
ijtc-894	61	28	the	the	DET
ijtc-894	61	29	public	public	NOUN
ijtc-894	61	30	,	,	PUNCT
ijtc-894	61	31	will	will	AUX
ijtc-894	61	32	be	be	AUX
ijtc-894	61	33	more	more	ADV
ijtc-894	61	34	obedient	obedient	ADJ
ijtc-894	61	35	in	in	ADP
ijtc-894	61	36	implementing	implement	VERB
ijtc-894	61	37	existing	exist	VERB
ijtc-894	61	38	tax	tax	NOUN
ijtc-894	61	39	regulations	regulation	NOUN
ijtc-894	61	40	,	,	PUNCT
ijtc-894	61	41	which	which	PRON
ijtc-894	61	42	will	will	AUX
ijtc-894	61	43	directly	directly	ADV
ijtc-894	61	44	increase	increase	VERB
ijtc-894	61	45	taxpayer	taxpayer	NOUN
ijtc-894	61	46	compliance	compliance	NOUN
ijtc-894	61	47	.	.	PUNCT
ijtc-894	62	1	however	however	ADV
ijtc-894	62	2	,	,	PUNCT
ijtc-894	62	3	research	research	NOUN
ijtc-894	62	4	by	by	ADP
ijtc-894	62	5	(	(	PUNCT
ijtc-894	62	6	f.	f.	PROPN
ijtc-894	62	7	m.	m.	PROPN
ijtc-894	62	8	anwar	anwar	PROPN
ijtc-894	62	9	and	and	CCONJ
ijtc-894	62	10	wijaya	wijaya	PROPN
ijtc-894	62	11	2023	2023	NUM
ijtc-894	62	12	;	;	PUNCT
ijtc-894	62	13	markumah	markumah	NOUN
ijtc-894	62	14	,	,	PUNCT
ijtc-894	62	15	triyono	triyono	NOUN
ijtc-894	62	16	,	,	PUNCT
ijtc-894	62	17	and	and	CCONJ
ijtc-894	62	18	sasongko	sasongko	NOUN
ijtc-894	62	19	2020	2020	NUM
ijtc-894	62	20	;	;	PUNCT
ijtc-894	62	21	wulandari	wulandari	X
ijtc-894	62	22	and	and	CCONJ
ijtc-894	62	23	wijaya	wijaya	NOUN
ijtc-894	62	24	2023	2023	NUM
ijtc-894	62	25	)	)	PUNCT
ijtc-894	62	26	provided	provide	VERB
ijtc-894	62	27	other	other	ADJ
ijtc-894	62	28	inconsistent	inconsistent	ADJ
ijtc-894	62	29	results	result	NOUN
ijtc-894	62	30	,	,	PUNCT
ijtc-894	62	31	which	which	PRON
ijtc-894	62	32	explains	explain	VERB
ijtc-894	62	33	that	that	SCONJ
ijtc-894	62	34	there	there	PRON
ijtc-894	62	35	is	be	VERB
ijtc-894	62	36	no	no	DET
ijtc-894	62	37	demonstrated	demonstrate	VERB
ijtc-894	62	38	influence	influence	NOUN
ijtc-894	62	39	on	on	ADP
ijtc-894	62	40	taxpayer	taxpayer	NOUN
ijtc-894	62	41	compliance	compliance	NOUN
ijtc-894	62	42	from	from	ADP
ijtc-894	62	43	tax	tax	NOUN
ijtc-894	62	44	sanctions	sanction	NOUN
ijtc-894	62	45	,	,	PUNCT
ijtc-894	62	46	tax	tax	NOUN
ijtc-894	62	47	reform	reform	NOUN
ijtc-894	62	48	,	,	PUNCT
ijtc-894	62	49	and	and	CCONJ
ijtc-894	62	50	knowledge	knowledge	NOUN
ijtc-894	62	51	about	about	ADP
ijtc-894	62	52	taxes	taxis	NOUN
ijtc-894	62	53	.	.	PUNCT
ijtc-894	63	1	theoretical	theoretical	ADJ
ijtc-894	63	2	studies	study	NOUN
ijtc-894	63	3	attribution	attribution	NOUN
ijtc-894	63	4	theory	theory	NOUN
ijtc-894	63	5	by	by	ADP
ijtc-894	63	6	(	(	PUNCT
ijtc-894	63	7	kelley	kelley	PROPN
ijtc-894	63	8	1973	1973	NUM
ijtc-894	63	9	)	)	PUNCT
ijtc-894	63	10	is	be	AUX
ijtc-894	63	11	a	a	DET
ijtc-894	63	12	further	further	ADJ
ijtc-894	63	13	development	development	NOUN
ijtc-894	63	14	of	of	ADP
ijtc-894	63	15	the	the	DET
ijtc-894	63	16	theory	theory	NOUN
ijtc-894	63	17	made	make	VERB
ijtc-894	63	18	in	in	ADP
ijtc-894	63	19	1958	1958	NUM
ijtc-894	63	20	by	by	ADP
ijtc-894	63	21	fritz	fritz	PROPN
ijtc-894	63	22	heider	heider	NOUN
ijtc-894	63	23	.	.	PUNCT
ijtc-894	64	1	according	accord	VERB
ijtc-894	64	2	to	to	ADP
ijtc-894	64	3	theory	theory	NOUN
ijtc-894	64	4	,	,	PUNCT
ijtc-894	64	5	when	when	SCONJ
ijtc-894	64	6	someone	someone	PRON
ijtc-894	64	7	sees	see	VERB
ijtc-894	64	8	another	another	DET
ijtc-894	64	9	person	person	NOUN
ijtc-894	64	10	,	,	PUNCT
ijtc-894	64	11	they	they	PRON
ijtc-894	64	12	will	will	AUX
ijtc-894	64	13	try	try	VERB
ijtc-894	64	14	to	to	PART
ijtc-894	64	15	determine	determine	VERB
ijtc-894	64	16	whether	whether	SCONJ
ijtc-894	64	17	the	the	DET
ijtc-894	64	18	behavior	behavior	NOUN
ijtc-894	64	19	displayed	display	VERB
ijtc-894	64	20	by	by	ADP
ijtc-894	64	21	that	that	DET
ijtc-894	64	22	person	person	NOUN
ijtc-894	64	23	can	can	AUX
ijtc-894	64	24	occur	occur	VERB
ijtc-894	64	25	due	due	ADJ
ijtc-894	64	26	to	to	ADP
ijtc-894	64	27	internal	internal	ADJ
ijtc-894	64	28	or	or	CCONJ
ijtc-894	64	29	external	external	ADJ
ijtc-894	64	30	groups	group	NOUN
ijtc-894	64	31	(	(	PUNCT
ijtc-894	64	32	robbins	robbin	NOUN
ijtc-894	64	33	et	et	NOUN
ijtc-894	64	34	al	al	PROPN
ijtc-894	64	35	.	.	PROPN
ijtc-894	64	36	2008	2008	NUM
ijtc-894	64	37	)	)	PUNCT
ijtc-894	64	38	.	.	PUNCT
ijtc-894	65	1	according	accord	VERB
ijtc-894	65	2	to	to	ADP
ijtc-894	65	3	(	(	PUNCT
ijtc-894	65	4	robbins	robbin	NOUN
ijtc-894	65	5	et	et	PROPN
ijtc-894	65	6	al	al	PROPN
ijtc-894	65	7	.	.	PROPN
ijtc-894	65	8	2008	2008	NUM
ijtc-894	65	9	)	)	PUNCT
ijtc-894	65	10	,	,	PUNCT
ijtc-894	65	11	three	three	NUM
ijtc-894	65	12	factors	factor	NOUN
ijtc-894	65	13	influence	influence	VERB
ijtc-894	65	14	the	the	DET
ijtc-894	65	15	method	method	NOUN
ijtc-894	65	16	for	for	ADP
ijtc-894	65	17	assessing	assess	VERB
ijtc-894	65	18	whether	whether	SCONJ
ijtc-894	65	19	a	a	DET
ijtc-894	65	20	behavior	behavior	NOUN
ijtc-894	65	21	is	be	AUX
ijtc-894	65	22	caused	cause	VERB
ijtc-894	65	23	internally	internally	ADV
ijtc-894	65	24	(	(	PUNCT
ijtc-894	65	25	such	such	ADJ
ijtc-894	65	26	as	as	ADP
ijtc-894	65	27	individual	individual	ADJ
ijtc-894	65	28	character	character	NOUN
ijtc-894	65	29	or	or	CCONJ
ijtc-894	65	30	personality	personality	NOUN
ijtc-894	65	31	)	)	PUNCT
ijtc-894	65	32	or	or	CCONJ
ijtc-894	65	33	externally	externally	ADV
ijtc-894	65	34	(	(	PUNCT
ijtc-894	65	35	such	such	ADJ
ijtc-894	65	36	as	as	ADP
ijtc-894	65	37	the	the	DET
ijtc-894	65	38	external	external	ADJ
ijtc-894	65	39	situation	situation	NOUN
ijtc-894	65	40	or	or	CCONJ
ijtc-894	65	41	environment	environment	NOUN
ijtc-894	65	42	)	)	PUNCT
ijtc-894	65	43	,	,	PUNCT
ijtc-894	65	44	namely	namely	ADV
ijtc-894	65	45	as	as	SCONJ
ijtc-894	65	46	follows	follow	VERB
ijtc-894	65	47	:	:	PUNCT
ijtc-894	65	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-894	65	49	the	the	DET
ijtc-894	65	50	impact	impact	NOUN
ijtc-894	65	51	of	of	ADP
ijtc-894	65	52	tax	tax	NOUN
ijtc-894	65	53	socialization	socialization	NOUN
ijtc-894	65	54	and	and	CCONJ
ijtc-894	65	55	the	the	DET
ijtc-894	65	56	stringency	stringency	NOUN
ijtc-894	65	57	of	of	ADP
ijtc-894	65	58	tax	tax	NOUN
ijtc-894	65	59	sanctions	sanction	NOUN
ijtc-894	65	60	on	on	ADP
ijtc-894	65	61	taxpayer	taxpayer	NOUN
ijtc-894	65	62	compliance	compliance	NOUN
ijtc-894	65	63	among	among	ADP
ijtc-894	65	64	business	business	NOUN
ijtc-894	65	65	owners	owner	NOUN
ijtc-894	65	66	in	in	ADP
ijtc-894	65	67	the	the	DET
ijtc-894	65	68	lembang	lembang	PROPN
ijtc-894	65	69	area	area	NOUN
ijtc-894	65	70	silaen	silaen	PROPN
ijtc-894	65	71	and	and	CCONJ
ijtc-894	65	72	pangaribuan	pangaribuan	NOUN
ijtc-894	65	73	758	758	NUM
ijtc-894	65	74	|	|	CCONJ
ijtc-894	65	75	ilomata	ilomata	NOUN
ijtc-894	65	76	international	international	ADJ
ijtc-894	65	77	journal	journal	NOUN
ijtc-894	65	78	of	of	ADP
ijtc-894	65	79	tax	tax	PROPN
ijtc-894	65	80	&	&	CCONJ
ijtc-894	65	81	accounting	accounting	NOUN
ijtc-894	65	82	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	65	83	1	1	NUM
ijtc-894	65	84	.	.	PUNCT
ijtc-894	65	85	specificity	specificity	NOUN
ijtc-894	65	86	specificity	specificity	NOUN
ijtc-894	65	87	refers	refer	VERB
ijtc-894	65	88	to	to	ADP
ijtc-894	65	89	the	the	DET
ijtc-894	65	90	choice	choice	NOUN
ijtc-894	65	91	of	of	ADP
ijtc-894	65	92	behavior	behavior	NOUN
ijtc-894	65	93	displayed	display	VERB
ijtc-894	65	94	by	by	ADP
ijtc-894	65	95	a	a	DET
ijtc-894	65	96	person	person	NOUN
ijtc-894	65	97	in	in	ADP
ijtc-894	65	98	various	various	ADJ
ijtc-894	65	99	situations	situation	NOUN
ijtc-894	65	100	.	.	PUNCT
ijtc-894	66	1	if	if	SCONJ
ijtc-894	66	2	behavior	behavior	NOUN
ijtc-894	66	3	is	be	AUX
ijtc-894	66	4	considered	consider	VERB
ijtc-894	66	5	normal	normal	ADJ
ijtc-894	66	6	and	and	CCONJ
ijtc-894	66	7	consistent	consistent	ADJ
ijtc-894	66	8	,	,	PUNCT
ijtc-894	66	9	it	it	PRON
ijtc-894	66	10	tends	tend	VERB
ijtc-894	66	11	to	to	PART
ijtc-894	66	12	be	be	AUX
ijtc-894	66	13	caused	cause	VERB
ijtc-894	66	14	by	by	ADP
ijtc-894	66	15	internal	internal	ADJ
ijtc-894	66	16	factors	factor	NOUN
ijtc-894	66	17	.	.	PUNCT
ijtc-894	67	1	however	however	ADV
ijtc-894	67	2	,	,	PUNCT
ijtc-894	67	3	if	if	SCONJ
ijtc-894	67	4	behavior	behavior	NOUN
ijtc-894	67	5	is	be	AUX
ijtc-894	67	6	perceived	perceive	VERB
ijtc-894	67	7	as	as	ADP
ijtc-894	67	8	unusual	unusual	ADJ
ijtc-894	67	9	or	or	CCONJ
ijtc-894	67	10	different	different	ADJ
ijtc-894	67	11	from	from	ADP
ijtc-894	67	12	usual	usual	ADJ
ijtc-894	67	13	,	,	PUNCT
ijtc-894	67	14	it	it	PRON
ijtc-894	67	15	is	be	AUX
ijtc-894	67	16	likely	likely	ADJ
ijtc-894	67	17	due	due	ADJ
ijtc-894	67	18	to	to	ADP
ijtc-894	67	19	external	external	ADJ
ijtc-894	67	20	factors	factor	NOUN
ijtc-894	67	21	.	.	PUNCT
ijtc-894	68	1	2	2	X
ijtc-894	68	2	.	.	X
ijtc-894	68	3	consensus	consensus	NOUN
ijtc-894	68	4	consensus	consensus	NOUN
ijtc-894	68	5	means	mean	VERB
ijtc-894	68	6	that	that	SCONJ
ijtc-894	68	7	people	people	NOUN
ijtc-894	68	8	respond	respond	VERB
ijtc-894	68	9	with	with	ADP
ijtc-894	68	10	similar	similar	ADJ
ijtc-894	68	11	actions	action	NOUN
ijtc-894	68	12	to	to	ADP
ijtc-894	68	13	similar	similar	ADJ
ijtc-894	68	14	conditions	condition	NOUN
ijtc-894	68	15	.	.	PUNCT
ijtc-894	69	1	when	when	SCONJ
ijtc-894	69	2	sociability	sociability	NOUN
ijtc-894	69	3	is	be	AUX
ijtc-894	69	4	low	low	ADJ
ijtc-894	69	5	(	(	PUNCT
ijtc-894	69	6	few	few	ADJ
ijtc-894	69	7	people	people	NOUN
ijtc-894	69	8	respond	respond	VERB
ijtc-894	69	9	in	in	ADP
ijtc-894	69	10	kind	kind	NOUN
ijtc-894	69	11	)	)	PUNCT
ijtc-894	69	12	,	,	PUNCT
ijtc-894	69	13	behavior	behavior	NOUN
ijtc-894	69	14	is	be	AUX
ijtc-894	69	15	conditioned	condition	VERB
ijtc-894	69	16	internally	internally	ADV
ijtc-894	69	17	.	.	PUNCT
ijtc-894	70	1	likewise	likewise	ADV
ijtc-894	70	2	,	,	PUNCT
ijtc-894	70	3	when	when	SCONJ
ijtc-894	70	4	there	there	PRON
ijtc-894	70	5	is	be	VERB
ijtc-894	70	6	high	high	ADJ
ijtc-894	70	7	consensus	consensus	NOUN
ijtc-894	70	8	(	(	PUNCT
ijtc-894	70	9	many	many	ADJ
ijtc-894	70	10	people	people	NOUN
ijtc-894	70	11	respond	respond	VERB
ijtc-894	70	12	the	the	DET
ijtc-894	70	13	same	same	ADJ
ijtc-894	70	14	way	way	NOUN
ijtc-894	70	15	)	)	PUNCT
ijtc-894	70	16	,	,	PUNCT
ijtc-894	70	17	behavior	behavior	NOUN
ijtc-894	70	18	tends	tend	VERB
ijtc-894	70	19	to	to	PART
ijtc-894	70	20	be	be	AUX
ijtc-894	70	21	influenced	influence	VERB
ijtc-894	70	22	by	by	ADP
ijtc-894	70	23	external	external	ADJ
ijtc-894	70	24	factors	factor	NOUN
ijtc-894	70	25	.	.	PUNCT
ijtc-894	71	1	3	3	X
ijtc-894	71	2	.	.	X
ijtc-894	71	3	consistency	consistency	NOUN
ijtc-894	71	4	consistency	consistency	NOUN
ijtc-894	71	5	or	or	CCONJ
ijtc-894	71	6	what	what	PRON
ijtc-894	71	7	can	can	AUX
ijtc-894	71	8	be	be	AUX
ijtc-894	71	9	called	call	VERB
ijtc-894	71	10	consistency	consistency	NOUN
ijtc-894	71	11	is	be	AUX
ijtc-894	71	12	when	when	SCONJ
ijtc-894	71	13	the	the	DET
ijtc-894	71	14	person	person	NOUN
ijtc-894	71	15	repeats	repeat	VERB
ijtc-894	71	16	the	the	DET
ijtc-894	71	17	response	response	NOUN
ijtc-894	71	18	in	in	ADP
ijtc-894	71	19	the	the	DET
ijtc-894	71	20	same	same	ADJ
ijtc-894	71	21	way	way	NOUN
ijtc-894	71	22	.	.	PUNCT
ijtc-894	72	1	this	this	PRON
ijtc-894	72	2	means	mean	VERB
ijtc-894	72	3	that	that	SCONJ
ijtc-894	72	4	if	if	SCONJ
ijtc-894	72	5	the	the	DET
ijtc-894	72	6	consistency	consistency	NOUN
ijtc-894	72	7	of	of	ADP
ijtc-894	72	8	a	a	DET
ijtc-894	72	9	behavior	behavior	NOUN
ijtc-894	72	10	,	,	PUNCT
ijtc-894	72	11	the	the	DET
ijtc-894	72	12	more	more	ADV
ijtc-894	72	13	internal	internal	ADJ
ijtc-894	72	14	causes	cause	NOUN
ijtc-894	72	15	of	of	ADP
ijtc-894	72	16	the	the	DET
ijtc-894	72	17	behavior	behavior	NOUN
ijtc-894	72	18	.	.	PUNCT
ijtc-894	73	1	likewise	likewise	ADV
ijtc-894	73	2	,	,	PUNCT
ijtc-894	73	3	if	if	SCONJ
ijtc-894	73	4	the	the	DET
ijtc-894	73	5	consistency	consistency	NOUN
ijtc-894	73	6	of	of	ADP
ijtc-894	73	7	behavior	behavior	NOUN
ijtc-894	73	8	is	be	AUX
ijtc-894	73	9	getting	get	VERB
ijtc-894	73	10	lower	low	ADJ
ijtc-894	73	11	,	,	PUNCT
ijtc-894	73	12	then	then	ADV
ijtc-894	73	13	it	it	PRON
ijtc-894	73	14	is	be	AUX
ijtc-894	73	15	caused	cause	VERB
ijtc-894	73	16	by	by	ADP
ijtc-894	73	17	external	external	ADJ
ijtc-894	73	18	influences	influence	NOUN
ijtc-894	73	19	.	.	PUNCT
ijtc-894	74	1	these	these	DET
ijtc-894	74	2	three	three	NUM
ijtc-894	74	3	factors	factor	NOUN
ijtc-894	74	4	explain	explain	VERB
ijtc-894	74	5	the	the	DET
ijtc-894	74	6	variables	variable	NOUN
ijtc-894	74	7	that	that	PRON
ijtc-894	74	8	influence	influence	VERB
ijtc-894	74	9	the	the	DET
ijtc-894	74	10	behavior	behavior	NOUN
ijtc-894	74	11	of	of	ADP
ijtc-894	74	12	tax	tax	NOUN
ijtc-894	74	13	objects	object	NOUN
ijtc-894	74	14	,	,	PUNCT
ijtc-894	74	15	namely	namely	ADV
ijtc-894	74	16	the	the	DET
ijtc-894	74	17	people	people	NOUN
ijtc-894	74	18	who	who	PRON
ijtc-894	74	19	are	be	AUX
ijtc-894	74	20	taxpayers	taxpayer	NOUN
ijtc-894	74	21	,	,	PUNCT
ijtc-894	74	22	and	and	CCONJ
ijtc-894	74	23	this	this	PRON
ijtc-894	74	24	can	can	AUX
ijtc-894	74	25	be	be	AUX
ijtc-894	74	26	used	use	VERB
ijtc-894	74	27	as	as	ADP
ijtc-894	74	28	a	a	DET
ijtc-894	74	29	research	research	NOUN
ijtc-894	74	30	model	model	NOUN
ijtc-894	74	31	.	.	PUNCT
ijtc-894	75	1	public	public	ADJ
ijtc-894	75	2	assessment	assessment	NOUN
ijtc-894	75	3	of	of	ADP
ijtc-894	75	4	taxes	taxis	NOUN
ijtc-894	75	5	can	can	AUX
ijtc-894	75	6	describe	describe	VERB
ijtc-894	75	7	how	how	SCONJ
ijtc-894	75	8	it	it	PRON
ijtc-894	75	9	relates	relate	VERB
ijtc-894	75	10	to	to	ADP
ijtc-894	75	11	taxpayer	taxpayer	NOUN
ijtc-894	75	12	compliance	compliance	NOUN
ijtc-894	75	13	.	.	PUNCT
ijtc-894	76	1	according	accord	VERB
ijtc-894	76	2	to	to	ADP
ijtc-894	76	3	(	(	PUNCT
ijtc-894	76	4	jatmiko	jatmiko	NOUN
ijtc-894	76	5	2006	2006	NUM
ijtc-894	76	6	)	)	PUNCT
ijtc-894	76	7	,	,	PUNCT
ijtc-894	76	8	one	one	NUM
ijtc-894	76	9	's	's	PART
ijtc-894	76	10	thoughts	thought	NOUN
ijtc-894	76	11	or	or	CCONJ
ijtc-894	76	12	observations	observation	NOUN
ijtc-894	76	13	can	can	AUX
ijtc-894	76	14	affect	affect	VERB
ijtc-894	76	15	the	the	DET
ijtc-894	76	16	perceptions	perception	NOUN
ijtc-894	76	17	of	of	ADP
ijtc-894	76	18	others	other	NOUN
ijtc-894	76	19	,	,	PUNCT
ijtc-894	76	20	both	both	CCONJ
ijtc-894	76	21	internal	internal	ADJ
ijtc-894	76	22	and	and	CCONJ
ijtc-894	76	23	external	external	ADJ
ijtc-894	76	24	factors	factor	NOUN
ijtc-894	76	25	.	.	PUNCT
ijtc-894	77	1	tax	tax	NOUN
ijtc-894	77	2	dissemination	dissemination	NOUN
ijtc-894	77	3	of	of	ADP
ijtc-894	77	4	taxpayer	taxpayer	NOUN
ijtc-894	77	5	compliance	compliance	NOUN
ijtc-894	77	6	tax	tax	NOUN
ijtc-894	77	7	socialization	socialization	NOUN
ijtc-894	77	8	transforms	transform	VERB
ijtc-894	77	9	the	the	DET
ijtc-894	77	10	knowledge	knowledge	NOUN
ijtc-894	77	11	,	,	PUNCT
ijtc-894	77	12	attitudes	attitude	NOUN
ijtc-894	77	13	,	,	PUNCT
ijtc-894	77	14	and	and	CCONJ
ijtc-894	77	15	skills	skill	NOUN
ijtc-894	77	16	of	of	ADP
ijtc-894	77	17	the	the	DET
ijtc-894	77	18	general	general	ADJ
ijtc-894	77	19	public	public	NOUN
ijtc-894	77	20	and	and	CCONJ
ijtc-894	77	21	the	the	DET
ijtc-894	77	22	commercial	commercial	ADJ
ijtc-894	77	23	world	world	NOUN
ijtc-894	77	24	to	to	ADP
ijtc-894	77	25	government	government	NOUN
ijtc-894	77	26	or	or	CCONJ
ijtc-894	77	27	non	non	ADJ
ijtc-894	77	28	-	-	ADJ
ijtc-894	77	29	government	government	ADJ
ijtc-894	77	30	institutions	institution	NOUN
ijtc-894	77	31	,	,	PUNCT
ijtc-894	77	32	namely	namely	ADV
ijtc-894	77	33	through	through	ADP
ijtc-894	77	34	the	the	DET
ijtc-894	77	35	provision	provision	NOUN
ijtc-894	77	36	of	of	ADP
ijtc-894	77	37	tax	tax	NOUN
ijtc-894	77	38	information	information	NOUN
ijtc-894	77	39	so	so	SCONJ
ijtc-894	77	40	that	that	SCONJ
ijtc-894	77	41	it	it	PRON
ijtc-894	77	42	is	be	AUX
ijtc-894	77	43	understood	understand	VERB
ijtc-894	77	44	,	,	PUNCT
ijtc-894	77	45	realized	realize	VERB
ijtc-894	77	46	,	,	PUNCT
ijtc-894	77	47	maintained	maintain	VERB
ijtc-894	77	48	,	,	PUNCT
ijtc-894	77	49	and	and	CCONJ
ijtc-894	77	50	participates	participate	VERB
ijtc-894	77	51	in	in	ADP
ijtc-894	77	52	carrying	carry	VERB
ijtc-894	77	53	out	out	ADP
ijtc-894	77	54	applicable	applicable	ADJ
ijtc-894	77	55	tax	tax	NOUN
ijtc-894	77	56	obligations	obligation	NOUN
ijtc-894	77	57	.	.	PUNCT
ijtc-894	78	1	(	(	PUNCT
ijtc-894	78	2	sat	sit	VERB
ijtc-894	78	3	circular	circular	ADJ
ijtc-894	78	4	no	no	INTJ
ijtc-894	78	5	.	.	PUNCT
ijtc-894	79	1	:	:	PUNCT
ijtc-894	79	2	se-98	se-98	NUM
ijtc-894	79	3	/	/	SYM
ijtc-894	79	4	pj/2011	pj/2011	PROPN
ijtc-894	79	5	)	)	PUNCT
ijtc-894	79	6	.	.	PUNCT
ijtc-894	80	1	many	many	ADJ
ijtc-894	80	2	researchers	researcher	NOUN
ijtc-894	80	3	explain	explain	VERB
ijtc-894	80	4	that	that	SCONJ
ijtc-894	80	5	tax	tax	NOUN
ijtc-894	80	6	socialization	socialization	NOUN
ijtc-894	80	7	impacts	impact	VERB
ijtc-894	80	8	taxpayer	taxpayer	NOUN
ijtc-894	80	9	compliance	compliance	NOUN
ijtc-894	80	10	;	;	PUNCT
ijtc-894	80	11	for	for	ADP
ijtc-894	80	12	example	example	NOUN
ijtc-894	80	13	,	,	PUNCT
ijtc-894	80	14	(	(	PUNCT
ijtc-894	80	15	agun	agun	NOUN
ijtc-894	80	16	,	,	PUNCT
ijtc-894	80	17	datrini	datrini	PROPN
ijtc-894	80	18	,	,	PUNCT
ijtc-894	80	19	and	and	CCONJ
ijtc-894	80	20	amlayasa	amlayasa	NOUN
ijtc-894	80	21	2022	2022	NUM
ijtc-894	80	22	)	)	PUNCT
ijtc-894	80	23	explain	explain	VERB
ijtc-894	80	24	that	that	SCONJ
ijtc-894	80	25	tax	tax	NOUN
ijtc-894	80	26	socialization	socialization	NOUN
ijtc-894	80	27	points	point	NOUN
ijtc-894	80	28	in	in	ADP
ijtc-894	80	29	a	a	DET
ijtc-894	80	30	positive	positive	ADJ
ijtc-894	80	31	direction	direction	NOUN
ijtc-894	80	32	and	and	CCONJ
ijtc-894	80	33	can	can	AUX
ijtc-894	80	34	increase	increase	VERB
ijtc-894	80	35	taxpayer	taxpayer	NOUN
ijtc-894	80	36	compliance	compliance	NOUN
ijtc-894	80	37	if	if	SCONJ
ijtc-894	80	38	the	the	DET
ijtc-894	80	39	practices	practice	NOUN
ijtc-894	80	40	described	describe	VERB
ijtc-894	80	41	are	be	AUX
ijtc-894	80	42	good	good	ADJ
ijtc-894	80	43	and	and	CCONJ
ijtc-894	80	44	correct	correct	ADJ
ijtc-894	80	45	.	.	PUNCT
ijtc-894	81	1	this	this	DET
ijtc-894	81	2	compliance	compliance	NOUN
ijtc-894	81	3	requirement	requirement	NOUN
ijtc-894	81	4	justifies	justify	VERB
ijtc-894	81	5	another	another	DET
ijtc-894	81	6	study	study	NOUN
ijtc-894	81	7	by	by	ADP
ijtc-894	81	8	(	(	PUNCT
ijtc-894	81	9	nabilla	nabilla	PROPN
ijtc-894	81	10	and	and	CCONJ
ijtc-894	81	11	farah	farah	PROPN
ijtc-894	81	12	2019	2019	NUM
ijtc-894	81	13	)	)	PUNCT
ijtc-894	81	14	,	,	PUNCT
ijtc-894	81	15	which	which	PRON
ijtc-894	81	16	found	find	VERB
ijtc-894	81	17	that	that	DET
ijtc-894	81	18	compliance	compliance	NOUN
ijtc-894	81	19	with	with	ADP
ijtc-894	81	20	tax	tax	NOUN
ijtc-894	81	21	objects	object	NOUN
ijtc-894	81	22	,	,	PUNCT
ijtc-894	81	23	namely	namely	ADV
ijtc-894	81	24	individuals	individual	NOUN
ijtc-894	81	25	,	,	PUNCT
ijtc-894	81	26	is	be	AUX
ijtc-894	81	27	affected	affect	VERB
ijtc-894	81	28	by	by	ADP
ijtc-894	81	29	the	the	DET
ijtc-894	81	30	application	application	NOUN
ijtc-894	81	31	of	of	ADP
ijtc-894	81	32	electronic	electronic	ADJ
ijtc-894	81	33	filing	filing	NOUN
ijtc-894	81	34	and	and	CCONJ
ijtc-894	81	35	socialization	socialization	NOUN
ijtc-894	81	36	of	of	ADP
ijtc-894	81	37	taxation	taxation	NOUN
ijtc-894	81	38	.	.	PUNCT
ijtc-894	82	1	hₐ1	hₐ1	ADP
ijtc-894	82	2	:	:	PUNCT
ijtc-894	82	3	tax	tax	NOUN
ijtc-894	82	4	socialization	socialization	NOUN
ijtc-894	82	5	has	have	VERB
ijtc-894	82	6	a	a	DET
ijtc-894	82	7	significant	significant	ADJ
ijtc-894	82	8	effect	effect	NOUN
ijtc-894	82	9	on	on	ADP
ijtc-894	82	10	taxpayer	taxpayer	NOUN
ijtc-894	82	11	compliance	compliance	NOUN
ijtc-894	82	12	with	with	ADP
ijtc-894	82	13	a	a	DET
ijtc-894	82	14	business	business	NOUN
ijtc-894	82	15	tax	tax	NOUN
ijtc-894	82	16	sanctions	sanction	NOUN
ijtc-894	82	17	against	against	ADP
ijtc-894	82	18	taxpayer	taxpayer	NOUN
ijtc-894	82	19	compliance	compliance	NOUN
ijtc-894	82	20	sanctions	sanction	NOUN
ijtc-894	82	21	are	be	AUX
ijtc-894	82	22	provisions	provision	NOUN
ijtc-894	82	23	imposed	impose	VERB
ijtc-894	82	24	on	on	ADP
ijtc-894	82	25	those	those	PRON
ijtc-894	82	26	who	who	PRON
ijtc-894	82	27	break	break	VERB
ijtc-894	82	28	the	the	DET
ijtc-894	82	29	rules	rule	NOUN
ijtc-894	82	30	.	.	PUNCT
ijtc-894	83	1	when	when	SCONJ
ijtc-894	83	2	someone	someone	PRON
ijtc-894	83	3	does	do	VERB
ijtc-894	83	4	something	something	PRON
ijtc-894	83	5	that	that	PRON
ijtc-894	83	6	can	can	AUX
ijtc-894	83	7	and	and	CCONJ
ijtc-894	83	8	can	can	AUX
ijtc-894	83	9	not	not	PART
ijtc-894	83	10	be	be	AUX
ijtc-894	83	11	done	do	VERB
ijtc-894	83	12	,	,	PUNCT
ijtc-894	83	13	it	it	PRON
ijtc-894	83	14	must	must	AUX
ijtc-894	83	15	be	be	AUX
ijtc-894	83	16	based	base	VERB
ijtc-894	83	17	on	on	ADP
ijtc-894	83	18	enforced	enforce	VERB
ijtc-894	83	19	provisions	provision	NOUN
ijtc-894	83	20	,	,	PUNCT
ijtc-894	83	21	namely	namely	ADV
ijtc-894	83	22	,	,	PUNCT
ijtc-894	83	23	an	an	DET
ijtc-894	83	24	indication	indication	NOUN
ijtc-894	83	25	.	.	PUNCT
ijtc-894	84	1	therefore	therefore	ADV
ijtc-894	84	2	,	,	PUNCT
ijtc-894	84	3	sanctions	sanction	NOUN
ijtc-894	84	4	are	be	AUX
ijtc-894	84	5	needed	need	VERB
ijtc-894	84	6	to	to	PART
ijtc-894	84	7	ensure	ensure	VERB
ijtc-894	84	8	that	that	SCONJ
ijtc-894	84	9	the	the	DET
ijtc-894	84	10	established	establish	VERB
ijtc-894	84	11	laws	law	NOUN
ijtc-894	84	12	or	or	CCONJ
ijtc-894	84	13	rules	rule	NOUN
ijtc-894	84	14	are	be	AUX
ijtc-894	84	15	not	not	PART
ijtc-894	84	16	violated	violate	VERB
ijtc-894	84	17	.	.	PUNCT
ijtc-894	85	1	tax	tax	NOUN
ijtc-894	85	2	sanctions	sanction	NOUN
ijtc-894	85	3	prove	prove	VERB
ijtc-894	85	4	that	that	SCONJ
ijtc-894	85	5	taxpayers	taxpayer	NOUN
ijtc-894	85	6	will	will	AUX
ijtc-894	85	7	not	not	PART
ijtc-894	85	8	miss	miss	VERB
ijtc-894	85	9	their	their	PRON
ijtc-894	85	10	taxes	taxis	NOUN
ijtc-894	85	11	because	because	SCONJ
ijtc-894	85	12	they	they	PRON
ijtc-894	85	13	are	be	AUX
ijtc-894	85	14	by	by	ADP
ijtc-894	85	15	tax	tax	NOUN
ijtc-894	85	16	standards	standard	NOUN
ijtc-894	85	17	or	or	CCONJ
ijtc-894	85	18	laws	law	NOUN
ijtc-894	85	19	where	where	SCONJ
ijtc-894	85	20	taxpayers	taxpayer	NOUN
ijtc-894	85	21	are	be	AUX
ijtc-894	85	22	willing	willing	ADJ
ijtc-894	85	23	to	to	PART
ijtc-894	85	24	pay	pay	VERB
ijtc-894	85	25	taxes	taxis	NOUN
ijtc-894	85	26	based	base	VERB
ijtc-894	85	27	on	on	ADP
ijtc-894	85	28	applicable	applicable	ADJ
ijtc-894	85	29	regulations	regulation	NOUN
ijtc-894	85	30	(	(	PUNCT
ijtc-894	85	31	ariesta	ariesta	PROPN
ijtc-894	85	32	2017	2017	NUM
ijtc-894	85	33	)	)	PUNCT
ijtc-894	85	34	.	.	PUNCT
ijtc-894	86	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	86	2	the	the	DET
ijtc-894	86	3	impact	impact	NOUN
ijtc-894	86	4	of	of	ADP
ijtc-894	86	5	tax	tax	NOUN
ijtc-894	86	6	socialization	socialization	NOUN
ijtc-894	86	7	and	and	CCONJ
ijtc-894	86	8	the	the	DET
ijtc-894	86	9	stringency	stringency	NOUN
ijtc-894	86	10	of	of	ADP
ijtc-894	86	11	tax	tax	NOUN
ijtc-894	86	12	sanctions	sanction	NOUN
ijtc-894	86	13	on	on	ADP
ijtc-894	86	14	taxpayer	taxpayer	NOUN
ijtc-894	86	15	compliance	compliance	NOUN
ijtc-894	86	16	among	among	ADP
ijtc-894	86	17	business	business	NOUN
ijtc-894	86	18	owners	owner	NOUN
ijtc-894	86	19	in	in	ADP
ijtc-894	86	20	the	the	DET
ijtc-894	86	21	lembang	lembang	PROPN
ijtc-894	86	22	area	area	NOUN
ijtc-894	86	23	silaen	silaen	PROPN
ijtc-894	86	24	and	and	CCONJ
ijtc-894	86	25	pangaribuan	pangaribuan	VERB
ijtc-894	86	26	759	759	NUM
ijtc-894	86	27	|	|	ADV
ijtc-894	86	28	ilomata	ilomata	NOUN
ijtc-894	86	29	international	international	ADJ
ijtc-894	86	30	journal	journal	NOUN
ijtc-894	86	31	of	of	ADP
ijtc-894	86	32	tax	tax	PROPN
ijtc-894	86	33	&	&	CCONJ
ijtc-894	86	34	accounting	account	VERB
ijtc-894	86	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	86	36	tax	tax	NOUN
ijtc-894	86	37	sanctions	sanction	NOUN
ijtc-894	86	38	are	be	AUX
ijtc-894	86	39	imposed	impose	VERB
ijtc-894	86	40	on	on	ADP
ijtc-894	86	41	all	all	DET
ijtc-894	86	42	taxpayers	taxpayer	NOUN
ijtc-894	86	43	based	base	VERB
ijtc-894	86	44	on	on	ADP
ijtc-894	86	45	the	the	DET
ijtc-894	86	46	class	class	NOUN
ijtc-894	86	47	or	or	CCONJ
ijtc-894	86	48	form	form	NOUN
ijtc-894	86	49	of	of	ADP
ijtc-894	86	50	violation	violation	NOUN
ijtc-894	86	51	committed	commit	VERB
ijtc-894	86	52	.	.	PUNCT
ijtc-894	87	1	according	accord	VERB
ijtc-894	87	2	to	to	ADP
ijtc-894	87	3	(	(	PUNCT
ijtc-894	87	4	mardiasmo	mardiasmo	NOUN
ijtc-894	87	5	2018	2018	NUM
ijtc-894	87	6	)	)	PUNCT
ijtc-894	87	7	,	,	PUNCT
ijtc-894	87	8	several	several	ADJ
ijtc-894	87	9	rules	rule	NOUN
ijtc-894	87	10	are	be	AUX
ijtc-894	87	11	classified	classify	VERB
ijtc-894	87	12	into	into	ADP
ijtc-894	87	13	two	two	NUM
ijtc-894	87	14	types	type	NOUN
ijtc-894	87	15	of	of	ADP
ijtc-894	87	16	sanctions	sanction	NOUN
ijtc-894	87	17	:	:	PUNCT
ijtc-894	87	18	criminal	criminal	ADJ
ijtc-894	87	19	and	and	CCONJ
ijtc-894	87	20	administrative	administrative	ADJ
ijtc-894	87	21	.	.	PUNCT
ijtc-894	88	1	the	the	DET
ijtc-894	88	2	imposition	imposition	NOUN
ijtc-894	88	3	of	of	ADP
ijtc-894	88	4	punishments	punishment	NOUN
ijtc-894	88	5	such	such	ADJ
ijtc-894	88	6	as	as	ADP
ijtc-894	88	7	detention	detention	NOUN
ijtc-894	88	8	and	and	CCONJ
ijtc-894	88	9	confinement	confinement	NOUN
ijtc-894	88	10	is	be	AUX
ijtc-894	88	11	a	a	DET
ijtc-894	88	12	form	form	NOUN
ijtc-894	88	13	of	of	ADP
ijtc-894	88	14	criminal	criminal	ADJ
ijtc-894	88	15	sanctions	sanction	NOUN
ijtc-894	88	16	.	.	PUNCT
ijtc-894	89	1	at	at	ADP
ijtc-894	89	2	the	the	DET
ijtc-894	89	3	same	same	ADJ
ijtc-894	89	4	time	time	NOUN
ijtc-894	89	5	,	,	PUNCT
ijtc-894	89	6	administrative	administrative	ADJ
ijtc-894	89	7	sanctions	sanction	NOUN
ijtc-894	89	8	are	be	AUX
ijtc-894	89	9	the	the	DET
ijtc-894	89	10	tools	tool	NOUN
ijtc-894	89	11	the	the	DET
ijtc-894	89	12	tax	tax	NOUN
ijtc-894	89	13	authorities	authority	NOUN
ijtc-894	89	14	realize	realize	VERB
ijtc-894	89	15	in	in	ADP
ijtc-894	89	16	enforcing	enforce	VERB
ijtc-894	89	17	tax	tax	NOUN
ijtc-894	89	18	standards	standard	NOUN
ijtc-894	89	19	by	by	ADP
ijtc-894	89	20	imposing	impose	VERB
ijtc-894	89	21	fines	fine	NOUN
ijtc-894	89	22	and	and	CCONJ
ijtc-894	89	23	state	state	NOUN
ijtc-894	89	24	losses	loss	NOUN
ijtc-894	89	25	paid	pay	VERB
ijtc-894	89	26	with	with	ADP
ijtc-894	89	27	interest	interest	NOUN
ijtc-894	89	28	charged	charge	VERB
ijtc-894	89	29	and	and	CCONJ
ijtc-894	89	30	increasing	increase	VERB
ijtc-894	89	31	tax	tax	NOUN
ijtc-894	89	32	rates	rate	NOUN
ijtc-894	89	33	.	.	PUNCT
ijtc-894	90	1	previous	previous	ADJ
ijtc-894	90	2	research	research	NOUN
ijtc-894	90	3	by	by	ADP
ijtc-894	90	4	(	(	PUNCT
ijtc-894	90	5	amalia	amalia	PROPN
ijtc-894	90	6	and	and	CCONJ
ijtc-894	90	7	widyawati	widyawati	PROPN
ijtc-894	90	8	2021	2021	NUM
ijtc-894	90	9	)	)	PUNCT
ijtc-894	90	10	shows	show	VERB
ijtc-894	90	11	that	that	SCONJ
ijtc-894	90	12	the	the	DET
ijtc-894	90	13	strictness	strictness	NOUN
ijtc-894	90	14	of	of	ADP
ijtc-894	90	15	sanctions	sanction	NOUN
ijtc-894	90	16	to	to	ADP
ijtc-894	90	17	a	a	DET
ijtc-894	90	18	certain	certain	ADJ
ijtc-894	90	19	extent	extent	NOUN
ijtc-894	90	20	will	will	AUX
ijtc-894	90	21	affect	affect	VERB
ijtc-894	90	22	taxpayer	taxpayer	NOUN
ijtc-894	90	23	compliance	compliance	NOUN
ijtc-894	90	24	because	because	SCONJ
ijtc-894	90	25	if	if	SCONJ
ijtc-894	90	26	the	the	DET
ijtc-894	90	27	regulations	regulation	NOUN
ijtc-894	90	28	,	,	PUNCT
ijtc-894	90	29	in	in	ADP
ijtc-894	90	30	this	this	DET
ijtc-894	90	31	case	case	NOUN
ijtc-894	90	32	,	,	PUNCT
ijtc-894	90	33	namely	namely	ADV
ijtc-894	90	34	the	the	DET
ijtc-894	90	35	sanctions	sanction	NOUN
ijtc-894	90	36	set	set	VERB
ijtc-894	90	37	,	,	PUNCT
ijtc-894	90	38	are	be	AUX
ijtc-894	90	39	more	more	ADV
ijtc-894	90	40	disciplined	disciplined	ADJ
ijtc-894	90	41	and	and	CCONJ
ijtc-894	90	42	firm	firm	ADJ
ijtc-894	90	43	,	,	PUNCT
ijtc-894	90	44	it	it	PRON
ijtc-894	90	45	will	will	AUX
ijtc-894	90	46	increase	increase	VERB
ijtc-894	90	47	taxpayer	taxpayer	NOUN
ijtc-894	90	48	compliance	compliance	NOUN
ijtc-894	90	49	.	.	PUNCT
ijtc-894	91	1	then	then	ADV
ijtc-894	91	2	reaffirmed	reaffirm	VERB
ijtc-894	91	3	through	through	ADP
ijtc-894	91	4	a	a	DET
ijtc-894	91	5	search	search	NOUN
ijtc-894	91	6	in	in	ADP
ijtc-894	91	7	the	the	DET
ijtc-894	91	8	form	form	NOUN
ijtc-894	91	9	of	of	ADP
ijtc-894	91	10	other	other	ADJ
ijtc-894	91	11	research	research	NOUN
ijtc-894	91	12	,	,	PUNCT
ijtc-894	91	13	which	which	PRON
ijtc-894	91	14	states	state	VERB
ijtc-894	91	15	a	a	DET
ijtc-894	91	16	significant	significant	ADJ
ijtc-894	91	17	influence	influence	NOUN
ijtc-894	91	18	between	between	ADP
ijtc-894	91	19	tax	tax	NOUN
ijtc-894	91	20	sanctions	sanction	NOUN
ijtc-894	91	21	and	and	CCONJ
ijtc-894	91	22	taxpayer	taxpayer	NOUN
ijtc-894	91	23	compliance	compliance	NOUN
ijtc-894	91	24	by	by	ADP
ijtc-894	91	25	(	(	PUNCT
ijtc-894	91	26	putri	putri	ADJ
ijtc-894	91	27	and	and	CCONJ
ijtc-894	91	28	nurhasanah	nurhasanah	NOUN
ijtc-894	91	29	2019	2019	NUM
ijtc-894	91	30	)	)	PUNCT
ijtc-894	92	1	hₐ2	hₐ2	ADP
ijtc-894	92	2	:	:	PUNCT
ijtc-894	92	3	the	the	DET
ijtc-894	92	4	strictness	strictness	NOUN
ijtc-894	92	5	of	of	ADP
ijtc-894	92	6	tax	tax	NOUN
ijtc-894	92	7	sanctions	sanction	NOUN
ijtc-894	92	8	has	have	VERB
ijtc-894	92	9	a	a	DET
ijtc-894	92	10	significant	significant	ADJ
ijtc-894	92	11	effect	effect	NOUN
ijtc-894	92	12	on	on	ADP
ijtc-894	92	13	the	the	DET
ijtc-894	92	14	compliance	compliance	NOUN
ijtc-894	92	15	of	of	ADP
ijtc-894	92	16	taxpayers	taxpayer	NOUN
ijtc-894	92	17	who	who	PRON
ijtc-894	92	18	own	own	VERB
ijtc-894	92	19	businesses	business	NOUN
ijtc-894	92	20	socialization	socialization	NOUN
ijtc-894	92	21	of	of	ADP
ijtc-894	92	22	taxation	taxation	NOUN
ijtc-894	92	23	and	and	CCONJ
ijtc-894	92	24	the	the	DET
ijtc-894	92	25	strictness	strictness	NOUN
ijtc-894	92	26	of	of	ADP
ijtc-894	92	27	tax	tax	NOUN
ijtc-894	92	28	sanctions	sanction	NOUN
ijtc-894	92	29	against	against	ADP
ijtc-894	92	30	taxpayer	taxpayer	NOUN
ijtc-894	92	31	compliance	compliance	NOUN
ijtc-894	92	32	taxpayer	taxpayer	NOUN
ijtc-894	92	33	compliance	compliance	NOUN
ijtc-894	92	34	is	be	AUX
ijtc-894	92	35	a	a	DET
ijtc-894	92	36	form	form	NOUN
ijtc-894	92	37	of	of	ADP
ijtc-894	92	38	availability	availability	NOUN
ijtc-894	92	39	of	of	ADP
ijtc-894	92	40	tax	tax	NOUN
ijtc-894	92	41	objects	object	NOUN
ijtc-894	92	42	;	;	PUNCT
ijtc-894	92	43	namely	namely	ADV
ijtc-894	92	44	,	,	PUNCT
ijtc-894	92	45	they	they	PRON
ijtc-894	92	46	are	be	AUX
ijtc-894	92	47	taxpayers	taxpayer	NOUN
ijtc-894	92	48	to	to	PART
ijtc-894	92	49	register	register	VERB
ijtc-894	92	50	,	,	PUNCT
ijtc-894	92	51	notification	notification	NOUN
ijtc-894	92	52	in	in	ADP
ijtc-894	92	53	the	the	DET
ijtc-894	92	54	form	form	NOUN
ijtc-894	92	55	of	of	ADP
ijtc-894	92	56	a	a	DET
ijtc-894	92	57	letter	letter	NOUN
ijtc-894	92	58	,	,	PUNCT
ijtc-894	92	59	namely	namely	ADV
ijtc-894	92	60	in	in	ADP
ijtc-894	92	61	the	the	DET
ijtc-894	92	62	form	form	NOUN
ijtc-894	92	63	of	of	ADP
ijtc-894	92	64	spt	spt	NOUN
ijtc-894	92	65	,	,	PUNCT
ijtc-894	92	66	calculation	calculation	NOUN
ijtc-894	92	67	of	of	ADP
ijtc-894	92	68	tax	tax	NOUN
ijtc-894	92	69	payable	payable	ADJ
ijtc-894	92	70	and	and	CCONJ
ijtc-894	92	71	its	its	PRON
ijtc-894	92	72	payment	payment	NOUN
ijtc-894	92	73	,	,	PUNCT
ijtc-894	92	74	as	as	ADV
ijtc-894	92	75	well	well	ADV
ijtc-894	92	76	as	as	ADP
ijtc-894	92	77	reporting	report	VERB
ijtc-894	92	78	tax	tax	NOUN
ijtc-894	92	79	bills	bill	NOUN
ijtc-894	92	80	based	base	VERB
ijtc-894	92	81	on	on	ADP
ijtc-894	92	82	existing	exist	VERB
ijtc-894	92	83	tax	tax	NOUN
ijtc-894	92	84	regulations	regulation	NOUN
ijtc-894	92	85	.	.	PUNCT
ijtc-894	93	1	material	material	NOUN
ijtc-894	93	2	and	and	CCONJ
ijtc-894	93	3	formal	formal	ADJ
ijtc-894	93	4	compliance	compliance	NOUN
ijtc-894	93	5	are	be	AUX
ijtc-894	93	6	two	two	NUM
ijtc-894	93	7	different	different	ADJ
ijtc-894	93	8	forms	form	NOUN
ijtc-894	93	9	of	of	ADP
ijtc-894	93	10	tax	tax	NOUN
ijtc-894	93	11	compliance	compliance	NOUN
ijtc-894	93	12	(	(	PUNCT
ijtc-894	93	13	winerungan	winerungan	NOUN
ijtc-894	93	14	2012	2012	NUM
ijtc-894	93	15	)	)	PUNCT
ijtc-894	93	16	.	.	PUNCT
ijtc-894	94	1	first	first	ADJ
ijtc-894	94	2	material	material	NOUN
ijtc-894	94	3	compliance	compliance	NOUN
ijtc-894	94	4	can	can	AUX
ijtc-894	94	5	occur	occur	VERB
ijtc-894	94	6	if	if	SCONJ
ijtc-894	94	7	the	the	DET
ijtc-894	94	8	condition	condition	NOUN
ijtc-894	94	9	of	of	ADP
ijtc-894	94	10	the	the	DET
ijtc-894	94	11	tax	tax	NOUN
ijtc-894	94	12	object	object	NOUN
ijtc-894	94	13	is	be	AUX
ijtc-894	94	14	that	that	SCONJ
ijtc-894	94	15	the	the	DET
ijtc-894	94	16	taxpayer	taxpayer	NOUN
ijtc-894	94	17	fulfills	fulfill	VERB
ijtc-894	94	18	the	the	DET
ijtc-894	94	19	material	material	NOUN
ijtc-894	94	20	tax	tax	NOUN
ijtc-894	94	21	provisions	provision	NOUN
ijtc-894	94	22	of	of	ADP
ijtc-894	94	23	taxation	taxation	NOUN
ijtc-894	94	24	based	base	VERB
ijtc-894	94	25	on	on	ADP
ijtc-894	94	26	the	the	DET
ijtc-894	94	27	existing	exist	VERB
ijtc-894	94	28	tax	tax	NOUN
ijtc-894	94	29	provisions	provision	NOUN
ijtc-894	94	30	.	.	PUNCT
ijtc-894	95	1	second	second	ADJ
ijtc-894	95	2	,	,	PUNCT
ijtc-894	95	3	formal	formal	ADJ
ijtc-894	95	4	compliance	compliance	NOUN
ijtc-894	95	5	occurs	occur	VERB
ijtc-894	95	6	when	when	SCONJ
ijtc-894	95	7	the	the	DET
ijtc-894	95	8	taxpayer	taxpayer	NOUN
ijtc-894	95	9	can	can	AUX
ijtc-894	95	10	officially	officially	ADV
ijtc-894	95	11	participate	participate	VERB
ijtc-894	95	12	in	in	ADP
ijtc-894	95	13	carrying	carry	VERB
ijtc-894	95	14	out	out	ADP
ijtc-894	95	15	and	and	CCONJ
ijtc-894	95	16	fulfill	fulfill	VERB
ijtc-894	95	17	its	its	PRON
ijtc-894	95	18	tax	tax	NOUN
ijtc-894	95	19	obligations	obligation	NOUN
ijtc-894	95	20	based	base	VERB
ijtc-894	95	21	on	on	ADP
ijtc-894	95	22	the	the	DET
ijtc-894	95	23	provisions	provision	NOUN
ijtc-894	95	24	stipulated	stipulate	VERB
ijtc-894	95	25	by	by	ADP
ijtc-894	95	26	law	law	NOUN
ijtc-894	95	27	.	.	PUNCT
ijtc-894	96	1	hₐ3	hₐ3	NOUN
ijtc-894	96	2	:	:	PUNCT
ijtc-894	96	3	socialization	socialization	NOUN
ijtc-894	96	4	of	of	ADP
ijtc-894	96	5	taxation	taxation	NOUN
ijtc-894	96	6	and	and	CCONJ
ijtc-894	96	7	the	the	DET
ijtc-894	96	8	strictness	strictness	NOUN
ijtc-894	96	9	of	of	ADP
ijtc-894	96	10	tax	tax	NOUN
ijtc-894	96	11	sanctions	sanction	NOUN
ijtc-894	96	12	have	have	VERB
ijtc-894	96	13	a	a	DET
ijtc-894	96	14	significant	significant	ADJ
ijtc-894	96	15	effect	effect	NOUN
ijtc-894	96	16	on	on	ADP
ijtc-894	96	17	the	the	DET
ijtc-894	96	18	compliance	compliance	NOUN
ijtc-894	96	19	of	of	ADP
ijtc-894	96	20	taxpayers	taxpayer	NOUN
ijtc-894	96	21	who	who	PRON
ijtc-894	96	22	have	have	VERB
ijtc-894	96	23	businesses	business	NOUN
ijtc-894	96	24	.	.	PUNCT
ijtc-894	97	1	method	method	VERB
ijtc-894	97	2	this	this	DET
ijtc-894	97	3	research	research	NOUN
ijtc-894	97	4	used	use	VERB
ijtc-894	97	5	a	a	DET
ijtc-894	97	6	descriptive	descriptive	ADJ
ijtc-894	97	7	decision	decision	NOUN
ijtc-894	97	8	-	-	PUNCT
ijtc-894	97	9	making	make	VERB
ijtc-894	97	10	model	model	NOUN
ijtc-894	97	11	with	with	ADP
ijtc-894	97	12	a	a	DET
ijtc-894	97	13	quantifable	quantifable	ADJ
ijtc-894	97	14	strategy	strategy	NOUN
ijtc-894	97	15	,	,	PUNCT
ijtc-894	97	16	which	which	PRON
ijtc-894	97	17	collected	collect	VERB
ijtc-894	97	18	data	datum	NOUN
ijtc-894	97	19	through	through	ADP
ijtc-894	97	20	a	a	DET
ijtc-894	97	21	questionnaire	questionnaire	NOUN
ijtc-894	97	22	.	.	PUNCT
ijtc-894	98	1	descriptive	descriptive	ADJ
ijtc-894	98	2	research	research	NOUN
ijtc-894	98	3	methods	method	NOUN
ijtc-894	98	4	are	be	AUX
ijtc-894	98	5	useful	useful	ADJ
ijtc-894	98	6	for	for	ADP
ijtc-894	98	7	determining	determine	VERB
ijtc-894	98	8	the	the	DET
ijtc-894	98	9	value	value	NOUN
ijtc-894	98	10	of	of	ADP
ijtc-894	98	11	independent	independent	ADJ
ijtc-894	98	12	variables	variable	NOUN
ijtc-894	98	13	without	without	ADP
ijtc-894	98	14	comparing	compare	VERB
ijtc-894	98	15	or	or	CCONJ
ijtc-894	98	16	combining	combine	VERB
ijtc-894	98	17	them	they	PRON
ijtc-894	98	18	with	with	ADP
ijtc-894	98	19	other	other	ADJ
ijtc-894	98	20	variables	variable	NOUN
ijtc-894	98	21	(	(	PUNCT
ijtc-894	98	22	tanjung	tanjung	PROPN
ijtc-894	98	23	et	et	PROPN
ijtc-894	98	24	al	al	PROPN
ijtc-894	98	25	.	.	PROPN
ijtc-894	98	26	2020	2020	NUM
ijtc-894	98	27	)	)	PUNCT
ijtc-894	98	28	.	.	PUNCT
ijtc-894	99	1	this	this	DET
ijtc-894	99	2	study	study	NOUN
ijtc-894	99	3	uses	use	VERB
ijtc-894	99	4	basic	basic	ADJ
ijtc-894	99	5	information	information	NOUN
ijtc-894	99	6	from	from	ADP
ijtc-894	99	7	questionnaires	questionnaire	NOUN
ijtc-894	99	8	or	or	CCONJ
ijtc-894	99	9	interviews	interview	NOUN
ijtc-894	99	10	as	as	SCONJ
ijtc-894	99	11	data	datum	NOUN
ijtc-894	99	12	to	to	PART
ijtc-894	99	13	be	be	AUX
ijtc-894	99	14	processed	process	VERB
ijtc-894	99	15	.	.	PUNCT
ijtc-894	100	1	method	method	NOUN
ijtc-894	100	2	purposive	purposive	ADJ
ijtc-894	100	3	sampling	sampling	NOUN
ijtc-894	100	4	was	be	AUX
ijtc-894	100	5	used	use	VERB
ijtc-894	100	6	to	to	PART
ijtc-894	100	7	identify	identify	VERB
ijtc-894	100	8	respondents	respondent	NOUN
ijtc-894	100	9	,	,	PUNCT
ijtc-894	100	10	with	with	ADP
ijtc-894	100	11	the	the	DET
ijtc-894	100	12	research	research	NOUN
ijtc-894	100	13	population	population	NOUN
ijtc-894	100	14	being	be	AUX
ijtc-894	100	15	taxpayers	taxpayer	NOUN
ijtc-894	100	16	who	who	PRON
ijtc-894	100	17	run	run	VERB
ijtc-894	100	18	businesses	business	NOUN
ijtc-894	100	19	in	in	ADP
ijtc-894	100	20	the	the	DET
ijtc-894	100	21	lembang	lembang	PROPN
ijtc-894	100	22	area	area	NOUN
ijtc-894	100	23	.	.	PUNCT
ijtc-894	101	1	a	a	DET
ijtc-894	101	2	total	total	NOUN
ijtc-894	101	3	of	of	ADP
ijtc-894	101	4	50	50	NUM
ijtc-894	101	5	respondents	respondent	NOUN
ijtc-894	101	6	were	be	AUX
ijtc-894	101	7	taken	take	VERB
ijtc-894	101	8	as	as	ADP
ijtc-894	101	9	a	a	DET
ijtc-894	101	10	sample	sample	NOUN
ijtc-894	101	11	in	in	ADP
ijtc-894	101	12	this	this	DET
ijtc-894	101	13	study	study	NOUN
ijtc-894	101	14	,	,	PUNCT
ijtc-894	101	15	and	and	CCONJ
ijtc-894	101	16	they	they	PRON
ijtc-894	101	17	were	be	AUX
ijtc-894	101	18	interviewed	interview	VERB
ijtc-894	101	19	using	use	VERB
ijtc-894	101	20	a	a	DET
ijtc-894	101	21	questionnaire	questionnaire	NOUN
ijtc-894	101	22	with	with	ADP
ijtc-894	101	23	a	a	DET
ijtc-894	101	24	likert	likert	ADJ
ijtc-894	101	25	scale	scale	NOUN
ijtc-894	101	26	,	,	PUNCT
ijtc-894	101	27	in	in	ADP
ijtc-894	101	28	which	which	PRON
ijtc-894	101	29	numbers	number	NOUN
ijtc-894	101	30	were	be	AUX
ijtc-894	101	31	used	use	VERB
ijtc-894	101	32	to	to	PART
ijtc-894	101	33	indicate	indicate	VERB
ijtc-894	101	34	response	response	NOUN
ijtc-894	101	35	levels	level	NOUN
ijtc-894	101	36	.	.	PUNCT
ijtc-894	102	1	data	datum	NOUN
ijtc-894	102	2	is	be	AUX
ijtc-894	102	3	analyzed	analyze	VERB
ijtc-894	102	4	ordinal	ordinal	ADJ
ijtc-894	102	5	,	,	PUNCT
ijtc-894	102	6	not	not	PART
ijtc-894	102	7	absolute	absolute	ADJ
ijtc-894	102	8	(	(	PUNCT
ijtc-894	102	9	purwanto	purwanto	ADP
ijtc-894	102	10	2015	2015	NUM
ijtc-894	102	11	)	)	PUNCT
ijtc-894	102	12	.	.	PUNCT
ijtc-894	103	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	103	2	the	the	DET
ijtc-894	103	3	impact	impact	NOUN
ijtc-894	103	4	of	of	ADP
ijtc-894	103	5	tax	tax	NOUN
ijtc-894	103	6	socialization	socialization	NOUN
ijtc-894	103	7	and	and	CCONJ
ijtc-894	103	8	the	the	DET
ijtc-894	103	9	stringency	stringency	NOUN
ijtc-894	103	10	of	of	ADP
ijtc-894	103	11	tax	tax	NOUN
ijtc-894	103	12	sanctions	sanction	NOUN
ijtc-894	103	13	on	on	ADP
ijtc-894	103	14	taxpayer	taxpayer	NOUN
ijtc-894	103	15	compliance	compliance	NOUN
ijtc-894	103	16	among	among	ADP
ijtc-894	103	17	business	business	NOUN
ijtc-894	103	18	owners	owner	NOUN
ijtc-894	103	19	in	in	ADP
ijtc-894	103	20	the	the	DET
ijtc-894	103	21	lembang	lembang	PROPN
ijtc-894	103	22	area	area	NOUN
ijtc-894	103	23	silaen	silaen	PROPN
ijtc-894	103	24	and	and	CCONJ
ijtc-894	103	25	pangaribuan	pangaribuan	NOUN
ijtc-894	103	26	760	760	NUM
ijtc-894	103	27	|	|	ADV
ijtc-894	103	28	ilomata	ilomata	PROPN
ijtc-894	103	29	international	international	ADJ
ijtc-894	103	30	journal	journal	NOUN
ijtc-894	103	31	of	of	ADP
ijtc-894	103	32	tax	tax	PROPN
ijtc-894	103	33	&	&	CCONJ
ijtc-894	103	34	accounting	account	VERB
ijtc-894	103	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	103	36	this	this	DET
ijtc-894	103	37	research	research	NOUN
ijtc-894	103	38	,	,	PUNCT
ijtc-894	103	39	various	various	ADJ
ijtc-894	103	40	statistical	statistical	ADJ
ijtc-894	103	41	methods	method	NOUN
ijtc-894	103	42	were	be	AUX
ijtc-894	103	43	used	use	VERB
ijtc-894	103	44	,	,	PUNCT
ijtc-894	103	45	including	include	VERB
ijtc-894	103	46	validity	validity	NOUN
ijtc-894	103	47	,	,	PUNCT
ijtc-894	103	48	reliability	reliability	NOUN
ijtc-894	103	49	,	,	PUNCT
ijtc-894	103	50	descriptive	descriptive	ADJ
ijtc-894	103	51	analysis	analysis	NOUN
ijtc-894	103	52	,	,	PUNCT
ijtc-894	103	53	correlation	correlation	NOUN
ijtc-894	103	54	coefficient	coefficient	NOUN
ijtc-894	103	55	,	,	PUNCT
ijtc-894	103	56	f	f	PROPN
ijtc-894	103	57	test	test	NOUN
ijtc-894	103	58	,	,	PUNCT
ijtc-894	103	59	t	t	NOUN
ijtc-894	103	60	-	-	PUNCT
ijtc-894	103	61	test	test	NOUN
ijtc-894	103	62	,	,	PUNCT
ijtc-894	103	63	multiple	multiple	ADJ
ijtc-894	103	64	linear	linear	ADJ
ijtc-894	103	65	regression	regression	NOUN
ijtc-894	103	66	analysis	analysis	NOUN
ijtc-894	103	67	,	,	PUNCT
ijtc-894	103	68	and	and	CCONJ
ijtc-894	103	69	coefficient	coefficient	NOUN
ijtc-894	103	70	of	of	ADP
ijtc-894	103	71	determination	determination	NOUN
ijtc-894	103	72	.	.	PUNCT
ijtc-894	104	1	spss	spss	PROPN
ijtc-894	104	2	software	software	PROPN
ijtc-894	104	3	version	version	NOUN
ijtc-894	104	4	29	29	NUM
ijtc-894	104	5	is	be	AUX
ijtc-894	104	6	used	use	VERB
ijtc-894	104	7	to	to	PART
ijtc-894	104	8	help	help	VERB
ijtc-894	104	9	process	process	VERB
ijtc-894	104	10	existing	exist	VERB
ijtc-894	104	11	data	datum	NOUN
ijtc-894	104	12	.	.	PUNCT
ijtc-894	105	1	result	result	NOUN
ijtc-894	105	2	and	and	CCONJ
ijtc-894	105	3	discussion	discussion	NOUN
ijtc-894	105	4	validity	validity	NOUN
ijtc-894	105	5	test	test	VERB
ijtc-894	105	6	a	a	DET
ijtc-894	105	7	method	method	NOUN
ijtc-894	105	8	for	for	ADP
ijtc-894	105	9	verifying	verifying	NOUN
ijtc-894	105	10	and	and	CCONJ
ijtc-894	105	11	demonstrating	demonstrate	VERB
ijtc-894	105	12	the	the	DET
ijtc-894	105	13	correctness	correctness	NOUN
ijtc-894	105	14	of	of	ADP
ijtc-894	105	15	research	research	NOUN
ijtc-894	105	16	instruments	instrument	NOUN
ijtc-894	105	17	to	to	PART
ijtc-894	105	18	ascertain	ascertain	VERB
ijtc-894	105	19	whether	whether	SCONJ
ijtc-894	105	20	the	the	DET
ijtc-894	105	21	information	information	NOUN
ijtc-894	105	22	obtained	obtain	VERB
ijtc-894	105	23	after	after	SCONJ
ijtc-894	105	24	the	the	DET
ijtc-894	105	25	research	research	NOUN
ijtc-894	105	26	is	be	AUX
ijtc-894	105	27	correct	correct	ADJ
ijtc-894	105	28	or	or	CCONJ
ijtc-894	105	29	not	not	PART
ijtc-894	105	30	usually	usually	ADV
ijtc-894	105	31	use	use	VERB
ijtc-894	105	32	a	a	DET
ijtc-894	105	33	validity	validity	NOUN
ijtc-894	105	34	test	test	NOUN
ijtc-894	105	35	.	.	PUNCT
ijtc-894	106	1	this	this	DET
ijtc-894	106	2	test	test	NOUN
ijtc-894	106	3	is	be	AUX
ijtc-894	106	4	conducted	conduct	VERB
ijtc-894	106	5	by	by	ADP
ijtc-894	106	6	measuring	measure	VERB
ijtc-894	106	7	the	the	DET
ijtc-894	106	8	bivariate	bivariate	ADJ
ijtc-894	106	9	correlation	correlation	NOUN
ijtc-894	106	10	(	(	PUNCT
ijtc-894	106	11	pearson	pearson	NOUN
ijtc-894	106	12	correlation	correlation	NOUN
ijtc-894	106	13	)	)	PUNCT
ijtc-894	106	14	across	across	ADP
ijtc-894	106	15	indicators	indicator	NOUN
ijtc-894	106	16	in	in	ADP
ijtc-894	106	17	research	research	NOUN
ijtc-894	106	18	tools	tool	NOUN
ijtc-894	106	19	,	,	PUNCT
ijtc-894	106	20	such	such	ADJ
ijtc-894	106	21	as	as	ADP
ijtc-894	106	22	questionnaires	questionnaire	NOUN
ijtc-894	106	23	or	or	CCONJ
ijtc-894	106	24	other	other	ADJ
ijtc-894	106	25	instruments	instrument	NOUN
ijtc-894	106	26	.	.	PUNCT
ijtc-894	107	1	table	table	NOUN
ijtc-894	107	2	2	2	NUM
ijtc-894	107	3	.	.	X
ijtc-894	107	4	validity	validity	NOUN
ijtc-894	107	5	test	test	NOUN
ijtc-894	107	6	number	number	NOUN
ijtc-894	107	7	r	r	NOUN
ijtc-894	107	8	count	count	NOUN
ijtc-894	107	9	r	r	NOUN
ijtc-894	107	10	table	table	NOUN
ijtc-894	107	11	decision	decision	NOUN
ijtc-894	108	1	1	1	NUM
ijtc-894	108	2	0,283	0,283	NUM
ijtc-894	108	3	0,278	0,278	NUM
ijtc-894	108	4	valid	valid	ADJ
ijtc-894	108	5	2	2	NUM
ijtc-894	108	6	0,348	0,348	NUM
ijtc-894	108	7	0,278	0,278	NUM
ijtc-894	108	8	valid	valid	ADJ
ijtc-894	108	9	3	3	NUM
ijtc-894	108	10	0,294	0,294	NUM
ijtc-894	108	11	0,278	0,278	NUM
ijtc-894	108	12	valid	valid	ADJ
ijtc-894	108	13	4	4	NUM
ijtc-894	108	14	0,386	0,386	NUM
ijtc-894	108	15	0,278	0,278	NUM
ijtc-894	108	16	valid	valid	ADJ
ijtc-894	108	17	5	5	NUM
ijtc-894	108	18	0,331	0,331	NUM
ijtc-894	108	19	0,278	0,278	NUM
ijtc-894	108	20	valid	valid	ADJ
ijtc-894	108	21	6	6	NUM
ijtc-894	108	22	0,483	0,483	NUM
ijtc-894	108	23	0,278	0,278	NUM
ijtc-894	108	24	valid	valid	ADJ
ijtc-894	108	25	7	7	NUM
ijtc-894	108	26	0,466	0,466	NUM
ijtc-894	108	27	0,278	0,278	NUM
ijtc-894	108	28	valid	valid	ADJ
ijtc-894	108	29	8	8	NUM
ijtc-894	108	30	0,309	0,309	NUM
ijtc-894	108	31	0,278	0,278	NUM
ijtc-894	108	32	valid	valid	ADJ
ijtc-894	108	33	table	table	NOUN
ijtc-894	108	34	1	1	NUM
ijtc-894	108	35	.	.	PUNCT
ijtc-894	108	36	operational	operational	ADJ
ijtc-894	108	37	research	research	NOUN
ijtc-894	108	38	variables	variable	VERB
ijtc-894	108	39	variable	variable	ADJ
ijtc-894	108	40	indicator	indicator	NOUN
ijtc-894	108	41	scale	scale	NOUN
ijtc-894	108	42	questionnaire	questionnaire	NOUN
ijtc-894	108	43	no	no	DET
ijtc-894	108	44	tax	tax	NOUN
ijtc-894	108	45	socialization	socialization	NOUN
ijtc-894	108	46	source	source	NOUN
ijtc-894	108	47	:	:	PUNCT
ijtc-894	108	48	(	(	PUNCT
ijtc-894	108	49	wardani	wardani	ADJ
ijtc-894	108	50	and	and	CCONJ
ijtc-894	108	51	wati	wati	NOUN
ijtc-894	108	52	2018	2018	NUM
ijtc-894	108	53	)	)	PUNCT
ijtc-894	108	54	implementation	implementation	NOUN
ijtc-894	108	55	of	of	ADP
ijtc-894	108	56	socialization	socialization	NOUN
ijtc-894	108	57	likert	likert	NOUN
ijtc-894	108	58	1	1	NUM
ijtc-894	108	59	,	,	PUNCT
ijtc-894	108	60	2	2	NUM
ijtc-894	108	61	,	,	PUNCT
ijtc-894	108	62	3	3	NUM
ijtc-894	108	63	,	,	PUNCT
ijtc-894	108	64	and	and	CCONJ
ijtc-894	108	65	4	4	NUM
ijtc-894	108	66	media	medium	NOUN
ijtc-894	108	67	in	in	ADP
ijtc-894	108	68	carrying	carry	VERB
ijtc-894	108	69	out	out	ADP
ijtc-894	108	70	socialization	socialization	NOUN
ijtc-894	108	71	likert	likert	NOUN
ijtc-894	108	72	5	5	NUM
ijtc-894	108	73	&	&	CCONJ
ijtc-894	108	74	6	6	NUM
ijtc-894	108	75	the	the	DET
ijtc-894	108	76	benefits	benefit	NOUN
ijtc-894	108	77	of	of	ADP
ijtc-894	108	78	socialization	socialization	NOUN
ijtc-894	108	79	.	.	PUNCT
ijtc-894	109	1	likert	likert	PROPN
ijtc-894	109	2	7	7	NUM
ijtc-894	109	3	&	&	CCONJ
ijtc-894	109	4	8	8	NUM
ijtc-894	109	5	firmness	firmness	NOUN
ijtc-894	109	6	of	of	ADP
ijtc-894	109	7	tax	tax	NOUN
ijtc-894	109	8	sanctions	sanction	NOUN
ijtc-894	109	9	source	source	NOUN
ijtc-894	109	10	:	:	PUNCT
ijtc-894	109	11	(	(	PUNCT
ijtc-894	109	12	rusmawati	rusmawati	NOUN
ijtc-894	109	13	and	and	CCONJ
ijtc-894	109	14	wardani	wardani	PROPN
ijtc-894	109	15	2016	2016	NUM
ijtc-894	109	16	)	)	PUNCT
ijtc-894	109	17	tax	tax	NOUN
ijtc-894	109	18	sanctions	sanction	NOUN
ijtc-894	109	19	are	be	AUX
ijtc-894	109	20	imposed	impose	VERB
ijtc-894	109	21	on	on	ADP
ijtc-894	109	22	violators	violator	NOUN
ijtc-894	109	23	without	without	SCONJ
ijtc-894	109	24	tolerance	tolerance	NOUN
ijtc-894	109	25	likert	likert	NOUN
ijtc-894	109	26	1	1	NUM
ijtc-894	109	27	&	&	CCONJ
ijtc-894	109	28	2	2	NUM
ijtc-894	109	29	tax	tax	NOUN
ijtc-894	109	30	sanctions	sanction	NOUN
ijtc-894	109	31	are	be	AUX
ijtc-894	109	32	well	well	ADV
ijtc-894	109	33	implemented	implement	VERB
ijtc-894	109	34	by	by	ADP
ijtc-894	109	35	tax	tax	NOUN
ijtc-894	109	36	officers	officer	NOUN
ijtc-894	109	37	against	against	ADP
ijtc-894	109	38	tax	tax	NOUN
ijtc-894	109	39	violators	violator	NOUN
ijtc-894	109	40	likert	likert	X
ijtc-894	109	41	3	3	NUM
ijtc-894	109	42	&	&	CCONJ
ijtc-894	109	43	4	4	NUM
ijtc-894	109	44	sanctions	sanction	NOUN
ijtc-894	109	45	are	be	AUX
ijtc-894	109	46	applied	apply	VERB
ijtc-894	109	47	as	as	ADP
ijtc-894	109	48	a	a	DET
ijtc-894	109	49	means	means	NOUN
ijtc-894	109	50	to	to	PART
ijtc-894	109	51	educate	educate	VERB
ijtc-894	109	52	taxpayers	taxpayer	NOUN
ijtc-894	109	53	.	.	PUNCT
ijtc-894	110	1	likert	likert	PROPN
ijtc-894	110	2	5,6,7	5,6,7	NUM
ijtc-894	110	3	,	,	PUNCT
ijtc-894	110	4	and	and	CCONJ
ijtc-894	110	5	8	8	NUM
ijtc-894	110	6	taxpayer	taxpayer	NOUN
ijtc-894	110	7	compliance	compliance	NOUN
ijtc-894	110	8	source	source	NOUN
ijtc-894	110	9	:	:	PUNCT
ijtc-894	110	10	(	(	PUNCT
ijtc-894	110	11	wardani	wardani	ADJ
ijtc-894	110	12	and	and	CCONJ
ijtc-894	110	13	wati	wati	NOUN
ijtc-894	110	14	2018	2018	NUM
ijtc-894	110	15	)	)	PUNCT
ijtc-894	110	16	taxpayer	taxpayer	NOUN
ijtc-894	110	17	compliance	compliance	NOUN
ijtc-894	110	18	in	in	ADP
ijtc-894	110	19	registering	register	VERB
ijtc-894	110	20	likert	likert	NOUN
ijtc-894	110	21	1	1	NUM
ijtc-894	110	22	,	,	PUNCT
ijtc-894	110	23	2	2	NUM
ijtc-894	110	24	,	,	PUNCT
ijtc-894	110	25	and	and	CCONJ
ijtc-894	110	26	3	3	NUM
ijtc-894	110	27	taxpayer	taxpayer	NOUN
ijtc-894	110	28	compliance	compliance	NOUN
ijtc-894	110	29	in	in	ADP
ijtc-894	110	30	calculating	calculate	VERB
ijtc-894	110	31	,	,	PUNCT
ijtc-894	110	32	paying	pay	VERB
ijtc-894	110	33	,	,	PUNCT
ijtc-894	110	34	and	and	CCONJ
ijtc-894	110	35	reporting	report	VERB
ijtc-894	110	36	likert	likert	NOUN
ijtc-894	110	37	4	4	NUM
ijtc-894	110	38	,	,	PUNCT
ijtc-894	110	39	5	5	NUM
ijtc-894	110	40	,	,	PUNCT
ijtc-894	110	41	and	and	CCONJ
ijtc-894	110	42	6	6	NUM
ijtc-894	110	43	taxpayer	taxpayer	NOUN
ijtc-894	110	44	compliance	compliance	NOUN
ijtc-894	110	45	in	in	ADP
ijtc-894	110	46	notifying	notify	VERB
ijtc-894	110	47	the	the	DET
ijtc-894	110	48	confirmation	confirmation	NOUN
ijtc-894	110	49	of	of	ADP
ijtc-894	110	50	his	his	PRON
ijtc-894	110	51	business	business	NOUN
ijtc-894	110	52	to	to	ADP
ijtc-894	110	53	the	the	DET
ijtc-894	110	54	kpp	kpp	X
ijtc-894	110	55	.	.	PUNCT
ijtc-894	111	1	likert	likert	PROPN
ijtc-894	111	2	7	7	NUM
ijtc-894	111	3	&	&	CCONJ
ijtc-894	111	4	8	8	NUM
ijtc-894	111	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	111	6	the	the	DET
ijtc-894	111	7	impact	impact	NOUN
ijtc-894	111	8	of	of	ADP
ijtc-894	111	9	tax	tax	NOUN
ijtc-894	111	10	socialization	socialization	NOUN
ijtc-894	111	11	and	and	CCONJ
ijtc-894	111	12	the	the	DET
ijtc-894	111	13	stringency	stringency	NOUN
ijtc-894	111	14	of	of	ADP
ijtc-894	111	15	tax	tax	NOUN
ijtc-894	111	16	sanctions	sanction	NOUN
ijtc-894	111	17	on	on	ADP
ijtc-894	111	18	taxpayer	taxpayer	NOUN
ijtc-894	111	19	compliance	compliance	NOUN
ijtc-894	111	20	among	among	ADP
ijtc-894	111	21	business	business	NOUN
ijtc-894	111	22	owners	owner	NOUN
ijtc-894	111	23	in	in	ADP
ijtc-894	111	24	the	the	DET
ijtc-894	111	25	lembang	lembang	PROPN
ijtc-894	111	26	area	area	NOUN
ijtc-894	111	27	silaen	silaen	PROPN
ijtc-894	111	28	and	and	CCONJ
ijtc-894	111	29	pangaribuan	pangaribuan	PROPN
ijtc-894	111	30	761	761	NUM
ijtc-894	111	31	|	|	NOUN
ijtc-894	111	32	ilomata	ilomata	PROPN
ijtc-894	111	33	international	international	ADJ
ijtc-894	111	34	journal	journal	NOUN
ijtc-894	111	35	of	of	ADP
ijtc-894	111	36	tax	tax	PROPN
ijtc-894	111	37	&	&	CCONJ
ijtc-894	111	38	accounting	accounting	PROPN
ijtc-894	111	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	111	40	9	9	NUM
ijtc-894	111	41	0,366	0,366	NUM
ijtc-894	111	42	0,278	0,278	NUM
ijtc-894	111	43	valid	valid	ADJ
ijtc-894	111	44	10	10	NUM
ijtc-894	111	45	0,477	0,477	NUM
ijtc-894	111	46	0,278	0,278	NUM
ijtc-894	111	47	valid	valid	ADJ
ijtc-894	111	48	11	11	NUM
ijtc-894	111	49	0,289	0,289	NUM
ijtc-894	111	50	0,278	0,278	NUM
ijtc-894	111	51	valid	valid	ADJ
ijtc-894	111	52	12	12	NUM
ijtc-894	111	53	0,441	0,441	NUM
ijtc-894	111	54	0,278	0,278	NUM
ijtc-894	111	55	valid	valid	ADJ
ijtc-894	111	56	13	13	NUM
ijtc-894	111	57	0,316	0,316	NUM
ijtc-894	111	58	0,278	0,278	NUM
ijtc-894	111	59	valid	valid	ADJ
ijtc-894	111	60	14	14	NUM
ijtc-894	111	61	0,372	0,372	NUM
ijtc-894	111	62	0,278	0,278	NUM
ijtc-894	111	63	valid	valid	ADJ
ijtc-894	111	64	15	15	NUM
ijtc-894	111	65	0,364	0,364	NUM
ijtc-894	111	66	0,278	0,278	NUM
ijtc-894	111	67	valid	valid	ADJ
ijtc-894	111	68	16	16	NUM
ijtc-894	111	69	0,282	0,282	NUM
ijtc-894	111	70	0,278	0,278	NUM
ijtc-894	111	71	valid	valid	ADJ
ijtc-894	111	72	17	17	NUM
ijtc-894	111	73	0,302	0,302	NUM
ijtc-894	111	74	0,278	0,278	NUM
ijtc-894	111	75	valid	valid	ADJ
ijtc-894	111	76	18	18	NUM
ijtc-894	111	77	0,384	0,384	NUM
ijtc-894	111	78	0,278	0,278	NUM
ijtc-894	111	79	valid	valid	ADJ
ijtc-894	111	80	19	19	NUM
ijtc-894	111	81	0,313	0,313	NUM
ijtc-894	111	82	0,278	0,278	NUM
ijtc-894	111	83	valid	valid	ADJ
ijtc-894	111	84	20	20	NUM
ijtc-894	111	85	0,479	0,479	NUM
ijtc-894	111	86	0,278	0,278	NUM
ijtc-894	111	87	valid	valid	ADJ
ijtc-894	111	88	21	21	NUM
ijtc-894	111	89	0,404	0,404	NUM
ijtc-894	111	90	0,278	0,278	NUM
ijtc-894	111	91	valid	valid	ADJ
ijtc-894	111	92	22	22	NUM
ijtc-894	111	93	0,367	0,367	NUM
ijtc-894	111	94	0,278	0,278	NUM
ijtc-894	111	95	valid	valid	ADJ
ijtc-894	111	96	23	23	NUM
ijtc-894	111	97	0,303	0,303	NUM
ijtc-894	111	98	0,278	0,278	NUM
ijtc-894	111	99	valid	valid	ADJ
ijtc-894	111	100	24	24	NUM
ijtc-894	111	101	0,489	0,489	NUM
ijtc-894	111	102	0,278	0,278	NUM
ijtc-894	111	103	valid	valid	ADJ
ijtc-894	111	104	source	source	NOUN
ijtc-894	111	105	:	:	PUNCT
ijtc-894	111	106	processed	process	VERB
ijtc-894	111	107	data	datum	NOUN
ijtc-894	111	108	(	(	PUNCT
ijtc-894	111	109	2023	2023	NUM
ijtc-894	111	110	)	)	PUNCT
ijtc-894	111	111	through	through	ADP
ijtc-894	111	112	the	the	DET
ijtc-894	111	113	validity	validity	NOUN
ijtc-894	111	114	test	test	NOUN
ijtc-894	111	115	of	of	ADP
ijtc-894	111	116	the	the	DET
ijtc-894	111	117	variables	variable	NOUN
ijtc-894	111	118	,	,	PUNCT
ijtc-894	111	119	it	it	PRON
ijtc-894	111	120	also	also	ADV
ijtc-894	111	121	seen	see	VERB
ijtc-894	111	122	that	that	SCONJ
ijtc-894	111	123	the	the	DET
ijtc-894	111	124	coefficient	coefficient	NOUN
ijtc-894	111	125	value	value	NOUN
ijtc-894	111	126	(	(	PUNCT
ijtc-894	111	127	r	r	NOUN
ijtc-894	111	128	count	count	NOUN
ijtc-894	111	129	)	)	PUNCT
ijtc-894	111	130	of	of	ADP
ijtc-894	111	131	tax	tax	NOUN
ijtc-894	111	132	socialization	socialization	NOUN
ijtc-894	111	133	variable	variable	NOUN
ijtc-894	111	134	,	,	PUNCT
ijtc-894	111	135	the	the	DET
ijtc-894	111	136	strictness	strictness	NOUN
ijtc-894	111	137	sanction	sanction	NOUN
ijtc-894	111	138	of	of	ADP
ijtc-894	111	139	tax	tax	NOUN
ijtc-894	111	140	,	,	PUNCT
ijtc-894	111	141	and	and	CCONJ
ijtc-894	111	142	the	the	DET
ijtc-894	111	143	indicators	indicator	NOUN
ijtc-894	111	144	of	of	ADP
ijtc-894	111	145	taxpayer	taxpayer	NOUN
ijtc-894	111	146	compliance	compliance	NOUN
ijtc-894	111	147	are	be	AUX
ijtc-894	111	148	all	all	ADV
ijtc-894	111	149	larger	large	ADJ
ijtc-894	111	150	than	than	ADP
ijtc-894	111	151	the	the	DET
ijtc-894	111	152	r	r	NOUN
ijtc-894	111	153	table	table	NOUN
ijtc-894	111	154	of	of	ADP
ijtc-894	111	155	0.278	0.278	NUM
ijtc-894	111	156	.	.	PUNCT
ijtc-894	112	1	which	which	PRON
ijtc-894	112	2	means	mean	VERB
ijtc-894	112	3	that	that	SCONJ
ijtc-894	112	4	every	every	DET
ijtc-894	112	5	indication	indication	NOUN
ijtc-894	112	6	shown	show	VERB
ijtc-894	112	7	in	in	ADP
ijtc-894	112	8	this	this	DET
ijtc-894	112	9	study	study	NOUN
ijtc-894	112	10	is	be	AUX
ijtc-894	112	11	valid	valid	ADJ
ijtc-894	112	12	and	and	CCONJ
ijtc-894	112	13	reliable	reliable	ADJ
ijtc-894	112	14	for	for	ADP
ijtc-894	112	15	further	further	ADJ
ijtc-894	112	16	analysis	analysis	NOUN
ijtc-894	112	17	.	.	PUNCT
ijtc-894	113	1	reliability	reliability	NOUN
ijtc-894	113	2	test	test	NOUN
ijtc-894	113	3	reliability	reliability	NOUN
ijtc-894	113	4	test	test	NOUN
ijtc-894	113	5	are	be	AUX
ijtc-894	113	6	usually	usually	ADV
ijtc-894	113	7	required	require	VERB
ijtc-894	113	8	in	in	ADP
ijtc-894	113	9	containing	contain	VERB
ijtc-894	113	10	the	the	DET
ijtc-894	113	11	suitability	suitability	NOUN
ijtc-894	113	12	or	or	CCONJ
ijtc-894	113	13	stability	stability	NOUN
ijtc-894	113	14	of	of	ADP
ijtc-894	113	15	the	the	DET
ijtc-894	113	16	data	datum	NOUN
ijtc-894	113	17	variable	variable	ADJ
ijtc-894	113	18	questionnaire	questionnaire	NOUN
ijtc-894	113	19	instrument	instrument	NOUN
ijtc-894	113	20	from	from	ADP
ijtc-894	113	21	time	time	NOUN
ijtc-894	113	22	to	to	ADP
ijtc-894	113	23	time	time	NOUN
ijtc-894	113	24	.	.	PUNCT
ijtc-894	114	1	a	a	DET
ijtc-894	114	2	research	research	NOUN
ijtc-894	114	3	instrument	instrument	NOUN
ijtc-894	114	4	can	can	AUX
ijtc-894	114	5	be	be	AUX
ijtc-894	114	6	considered	consider	VERB
ijtc-894	114	7	unreliable	unreliable	ADJ
ijtc-894	114	8	because	because	SCONJ
ijtc-894	114	9	cronbach	cronbach	PROPN
ijtc-894	114	10	's	's	PART
ijtc-894	114	11	alpha	alpha	NOUN
ijtc-894	114	12	shows	show	VERB
ijtc-894	114	13	a	a	DET
ijtc-894	114	14	value	value	NOUN
ijtc-894	114	15	of	of	ADP
ijtc-894	114	16	less	less	ADJ
ijtc-894	114	17	than	than	ADP
ijtc-894	114	18	0.6	0.6	NUM
ijtc-894	114	19	.	.	PUNCT
ijtc-894	115	1	conversely	conversely	ADV
ijtc-894	115	2	,	,	PUNCT
ijtc-894	115	3	an	an	DET
ijtc-894	115	4	instrument	instrument	NOUN
ijtc-894	115	5	can	can	AUX
ijtc-894	115	6	be	be	AUX
ijtc-894	115	7	considered	consider	VERB
ijtc-894	115	8	reliable	reliable	ADJ
ijtc-894	115	9	if	if	SCONJ
ijtc-894	115	10	the	the	DET
ijtc-894	115	11	value	value	NOUN
ijtc-894	115	12	is	be	AUX
ijtc-894	115	13	larger	large	ADJ
ijtc-894	115	14	than	than	ADP
ijtc-894	115	15	0.6	0.6	NUM
ijtc-894	115	16	(	(	PUNCT
ijtc-894	115	17	ghozali	ghozali	PROPN
ijtc-894	115	18	2016	2016	NUM
ijtc-894	115	19	)	)	PUNCT
ijtc-894	115	20	.	.	PUNCT
ijtc-894	116	1	the	the	DET
ijtc-894	116	2	following	follow	VERB
ijtc-894	116	3	is	be	AUX
ijtc-894	116	4	the	the	DET
ijtc-894	116	5	reliability	reliability	NOUN
ijtc-894	116	6	test	test	NOUN
ijtc-894	116	7	of	of	ADP
ijtc-894	116	8	the	the	DET
ijtc-894	116	9	three	three	NUM
ijtc-894	116	10	variables	variable	NOUN
ijtc-894	116	11	in	in	ADP
ijtc-894	116	12	this	this	DET
ijtc-894	116	13	study	study	NOUN
ijtc-894	116	14	:	:	PUNCT
ijtc-894	116	15	table	table	NOUN
ijtc-894	116	16	3	3	NUM
ijtc-894	116	17	.	.	PUNCT
ijtc-894	116	18	reliability	reliability	NOUN
ijtc-894	116	19	table	table	NOUN
ijtc-894	116	20	reliability	reliability	NOUN
ijtc-894	116	21	statistics	statistic	NOUN
ijtc-894	116	22	cronbach	cronbach	VERB
ijtc-894	116	23	's	's	PART
ijtc-894	116	24	alpha	alpha	NOUN
ijtc-894	116	25	n	n	ADP
ijtc-894	116	26	of	of	ADP
ijtc-894	116	27	items	item	NOUN
ijtc-894	116	28	.831	.831	NUM
ijtc-894	116	29	3	3	NUM
ijtc-894	116	30	based	base	VERB
ijtc-894	116	31	on	on	ADP
ijtc-894	116	32	the	the	DET
ijtc-894	116	33	table	table	NOUN
ijtc-894	116	34	above	above	ADV
ijtc-894	116	35	,	,	PUNCT
ijtc-894	116	36	this	this	DET
ijtc-894	116	37	study	study	NOUN
ijtc-894	116	38	proved	prove	VERB
ijtc-894	116	39	to	to	PART
ijtc-894	116	40	be	be	AUX
ijtc-894	116	41	very	very	ADV
ijtc-894	116	42	reliable	reliable	ADJ
ijtc-894	116	43	because	because	SCONJ
ijtc-894	116	44	it	it	PRON
ijtc-894	116	45	has	have	VERB
ijtc-894	116	46	an	an	DET
ijtc-894	116	47	alpha	alpha	ADJ
ijtc-894	116	48	value	value	NOUN
ijtc-894	116	49	of	of	ADP
ijtc-894	116	50	0.831	0.831	NUM
ijtc-894	116	51	,	,	PUNCT
ijtc-894	116	52	and	and	CCONJ
ijtc-894	116	53	if	if	SCONJ
ijtc-894	116	54	cronbach	cronbach	NOUN
ijtc-894	116	55	's	's	PART
ijtc-894	116	56	alpha	alpha	NOUN
ijtc-894	116	57	shows	show	VERB
ijtc-894	116	58	a	a	DET
ijtc-894	116	59	larger	large	ADJ
ijtc-894	116	60	value	value	NOUN
ijtc-894	116	61	than	than	ADP
ijtc-894	116	62	0.6	0.6	NUM
ijtc-894	116	63	then	then	ADV
ijtc-894	116	64	it	it	PRON
ijtc-894	116	65	can	can	AUX
ijtc-894	116	66	be	be	AUX
ijtc-894	116	67	declared	declare	VERB
ijtc-894	116	68	reliable	reliable	ADJ
ijtc-894	116	69	on	on	ADP
ijtc-894	116	70	all	all	PRON
ijtc-894	116	71	of	of	ADP
ijtc-894	116	72	these	these	DET
ijtc-894	116	73	variables	variable	NOUN
ijtc-894	116	74	.	.	PUNCT
ijtc-894	117	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	117	2	the	the	DET
ijtc-894	117	3	impact	impact	NOUN
ijtc-894	117	4	of	of	ADP
ijtc-894	117	5	tax	tax	NOUN
ijtc-894	117	6	socialization	socialization	NOUN
ijtc-894	117	7	and	and	CCONJ
ijtc-894	117	8	the	the	DET
ijtc-894	117	9	stringency	stringency	NOUN
ijtc-894	117	10	of	of	ADP
ijtc-894	117	11	tax	tax	NOUN
ijtc-894	117	12	sanctions	sanction	NOUN
ijtc-894	117	13	on	on	ADP
ijtc-894	117	14	taxpayer	taxpayer	NOUN
ijtc-894	117	15	compliance	compliance	NOUN
ijtc-894	117	16	among	among	ADP
ijtc-894	117	17	business	business	NOUN
ijtc-894	117	18	owners	owner	NOUN
ijtc-894	117	19	in	in	ADP
ijtc-894	117	20	the	the	DET
ijtc-894	117	21	lembang	lembang	PROPN
ijtc-894	117	22	area	area	NOUN
ijtc-894	117	23	silaen	silaen	PROPN
ijtc-894	117	24	and	and	CCONJ
ijtc-894	117	25	pangaribuan	pangaribuan	PROPN
ijtc-894	117	26	762	762	NUM
ijtc-894	117	27	|	|	NOUN
ijtc-894	117	28	ilomata	ilomata	PROPN
ijtc-894	117	29	international	international	ADJ
ijtc-894	117	30	journal	journal	NOUN
ijtc-894	117	31	of	of	ADP
ijtc-894	117	32	tax	tax	PROPN
ijtc-894	117	33	&	&	CCONJ
ijtc-894	117	34	accounting	accounting	PROPN
ijtc-894	117	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	117	36	respondent	respondent	NOUN
ijtc-894	117	37	data	data	NOUN
ijtc-894	117	38	table	table	NOUN
ijtc-894	117	39	4	4	NUM
ijtc-894	117	40	.	.	PUNCT
ijtc-894	117	41	table	table	NOUN
ijtc-894	117	42	of	of	ADP
ijtc-894	117	43	gender	gender	NOUN
ijtc-894	117	44	gender	gender	NOUN
ijtc-894	117	45	frequency	frequency	NOUN
ijtc-894	117	46	percent	percent	NOUN
ijtc-894	117	47	valid	valid	ADJ
ijtc-894	117	48	percent	percent	NOUN
ijtc-894	117	49	cumulative	cumulative	ADJ
ijtc-894	117	50	percent	percent	NOUN
ijtc-894	117	51	valid	valid	ADJ
ijtc-894	117	52	man	man	NOUN
ijtc-894	117	53	28	28	NUM
ijtc-894	117	54	56	56	NUM
ijtc-894	117	55	56	56	NUM
ijtc-894	117	56	56	56	NUM
ijtc-894	117	57	woman	woman	NOUN
ijtc-894	117	58	22	22	NUM
ijtc-894	117	59	44	44	NUM
ijtc-894	117	60	44	44	NUM
ijtc-894	117	61	100	100	NUM
ijtc-894	117	62	total	total	NOUN
ijtc-894	117	63	50	50	NUM
ijtc-894	117	64	100	100	NUM
ijtc-894	117	65	100	100	NUM
ijtc-894	117	66	table	table	NOUN
ijtc-894	117	67	4	4	NUM
ijtc-894	117	68	illustrates	illustrate	VERB
ijtc-894	117	69	that	that	SCONJ
ijtc-894	117	70	taxpayers	taxpayer	NOUN
ijtc-894	117	71	who	who	PRON
ijtc-894	117	72	own	own	VERB
ijtc-894	117	73	businesses	business	NOUN
ijtc-894	117	74	in	in	ADP
ijtc-894	117	75	the	the	DET
ijtc-894	117	76	lembang	lembang	PROPN
ijtc-894	117	77	area	area	NOUN
ijtc-894	117	78	pay	pay	VERB
ijtc-894	117	79	more	more	ADJ
ijtc-894	117	80	taxes	taxis	NOUN
ijtc-894	117	81	,	,	PUNCT
ijtc-894	117	82	28	28	NUM
ijtc-894	117	83	men	man	NOUN
ijtc-894	117	84	with	with	ADP
ijtc-894	117	85	a	a	DET
ijtc-894	117	86	percentage	percentage	NOUN
ijtc-894	117	87	of	of	ADP
ijtc-894	117	88	56	56	NUM
ijtc-894	117	89	%	%	NOUN
ijtc-894	117	90	.	.	PUNCT
ijtc-894	118	1	while	while	SCONJ
ijtc-894	118	2	the	the	DET
ijtc-894	118	3	number	number	NOUN
ijtc-894	118	4	of	of	ADP
ijtc-894	118	5	taxpayers	taxpayer	NOUN
ijtc-894	118	6	who	who	PRON
ijtc-894	118	7	are	be	AUX
ijtc-894	118	8	female	female	ADJ
ijtc-894	118	9	is	be	AUX
ijtc-894	118	10	less	less	ADJ
ijtc-894	118	11	in	in	ADP
ijtc-894	118	12	paying	pay	VERB
ijtc-894	118	13	taxes	taxis	NOUN
ijtc-894	118	14	,	,	PUNCT
ijtc-894	118	15	namely	namely	ADV
ijtc-894	118	16	as	as	ADV
ijtc-894	118	17	many	many	ADJ
ijtc-894	118	18	as	as	ADP
ijtc-894	118	19	22	22	NUM
ijtc-894	118	20	people	people	NOUN
ijtc-894	118	21	with	with	ADP
ijtc-894	118	22	a	a	DET
ijtc-894	118	23	percentage	percentage	NOUN
ijtc-894	118	24	of	of	ADP
ijtc-894	118	25	44	44	NUM
ijtc-894	118	26	%	%	NOUN
ijtc-894	118	27	.	.	PUNCT
ijtc-894	119	1	table	table	NOUN
ijtc-894	119	2	5	5	NUM
ijtc-894	119	3	.	.	PUNCT
ijtc-894	119	4	table	table	NOUN
ijtc-894	119	5	of	of	ADP
ijtc-894	119	6	gender	gender	NOUN
ijtc-894	119	7	age	age	NOUN
ijtc-894	119	8	frequency	frequency	NOUN
ijtc-894	119	9	percent	percent	NOUN
ijtc-894	119	10	valid	valid	ADJ
ijtc-894	119	11	percent	percent	NOUN
ijtc-894	119	12	cumulative	cumulative	ADJ
ijtc-894	119	13	percent	percent	NOUN
ijtc-894	119	14	valid	valid	ADJ
ijtc-894	119	15	<	<	NOUN
ijtc-894	119	16	26	26	NUM
ijtc-894	119	17	years	year	NOUN
ijtc-894	119	18	18	18	NUM
ijtc-894	119	19	36	36	NUM
ijtc-894	119	20	36	36	NUM
ijtc-894	119	21	36	36	NUM
ijtc-894	119	22	26	26	NUM
ijtc-894	119	23	-	-	SYM
ijtc-894	119	24	35	35	NUM
ijtc-894	119	25	years	year	NOUN
ijtc-894	119	26	8	8	NUM
ijtc-894	119	27	16	16	NUM
ijtc-894	119	28	16	16	NUM
ijtc-894	119	29	52	52	NUM
ijtc-894	119	30	36	36	NUM
ijtc-894	119	31	-	-	SYM
ijtc-894	119	32	45	45	NUM
ijtc-894	119	33	years	year	NOUN
ijtc-894	119	34	4	4	NUM
ijtc-894	119	35	8	8	NUM
ijtc-894	119	36	8	8	NUM
ijtc-894	119	37	60	60	NUM
ijtc-894	119	38	46	46	NUM
ijtc-894	119	39	-	-	SYM
ijtc-894	119	40	55	55	NUM
ijtc-894	119	41	years	year	NOUN
ijtc-894	119	42	14	14	NUM
ijtc-894	119	43	28	28	NUM
ijtc-894	119	44	28	28	NUM
ijtc-894	119	45	88	88	NUM
ijtc-894	119	46	>	>	SYM
ijtc-894	119	47	55	55	NUM
ijtc-894	119	48	years	year	NOUN
ijtc-894	119	49	6	6	NUM
ijtc-894	119	50	12	12	NUM
ijtc-894	119	51	12	12	NUM
ijtc-894	119	52	100	100	NUM
ijtc-894	119	53	total	total	NOUN
ijtc-894	119	54	50	50	NUM
ijtc-894	119	55	100	100	NUM
ijtc-894	119	56	100	100	NUM
ijtc-894	119	57	table	table	NOUN
ijtc-894	119	58	5	5	NUM
ijtc-894	119	59	shows	show	VERB
ijtc-894	119	60	that	that	SCONJ
ijtc-894	119	61	the	the	DET
ijtc-894	119	62	majority	majority	NOUN
ijtc-894	119	63	of	of	ADP
ijtc-894	119	64	taxpayers	taxpayer	NOUN
ijtc-894	119	65	who	who	PRON
ijtc-894	119	66	own	own	VERB
ijtc-894	119	67	businesses	business	NOUN
ijtc-894	119	68	in	in	ADP
ijtc-894	119	69	the	the	DET
ijtc-894	119	70	lembang	lembang	PROPN
ijtc-894	119	71	area	area	NOUN
ijtc-894	119	72	have	have	VERB
ijtc-894	119	73	an	an	DET
ijtc-894	119	74	age	age	NOUN
ijtc-894	119	75	range	range	NOUN
ijtc-894	119	76	of	of	ADP
ijtc-894	119	77	<	<	X
ijtc-894	119	78	26	26	NUM
ijtc-894	119	79	years	year	NOUN
ijtc-894	119	80	,	,	PUNCT
ijtc-894	119	81	with	with	ADP
ijtc-894	119	82	a	a	DET
ijtc-894	119	83	total	total	NOUN
ijtc-894	119	84	of	of	ADP
ijtc-894	119	85	18	18	NUM
ijtc-894	119	86	people	people	NOUN
ijtc-894	119	87	.	.	PUNCT
ijtc-894	120	1	the	the	DET
ijtc-894	120	2	second	second	ADJ
ijtc-894	120	3	age	age	NOUN
ijtc-894	120	4	range	range	NOUN
ijtc-894	120	5	with	with	ADP
ijtc-894	120	6	the	the	DET
ijtc-894	120	7	highest	high	ADJ
ijtc-894	120	8	number	number	NOUN
ijtc-894	120	9	is	be	AUX
ijtc-894	120	10	46	46	NUM
ijtc-894	120	11	-	-	SYM
ijtc-894	120	12	55	55	NUM
ijtc-894	120	13	years	year	NOUN
ijtc-894	120	14	,	,	PUNCT
ijtc-894	120	15	with	with	ADP
ijtc-894	120	16	a	a	DET
ijtc-894	120	17	total	total	NOUN
ijtc-894	120	18	of	of	ADP
ijtc-894	120	19	14	14	NUM
ijtc-894	120	20	people	people	NOUN
ijtc-894	120	21	.	.	PUNCT
ijtc-894	121	1	furthermore	furthermore	ADV
ijtc-894	121	2	,	,	PUNCT
ijtc-894	121	3	there	there	PRON
ijtc-894	121	4	are	be	VERB
ijtc-894	121	5	8	8	NUM
ijtc-894	121	6	taxpayers	taxpayer	NOUN
ijtc-894	121	7	aged	age	VERB
ijtc-894	121	8	between	between	ADP
ijtc-894	121	9	26	26	NUM
ijtc-894	121	10	-	-	SYM
ijtc-894	121	11	35	35	NUM
ijtc-894	121	12	years	year	NOUN
ijtc-894	121	13	,	,	PUNCT
ijtc-894	121	14	followed	follow	VERB
ijtc-894	121	15	by	by	ADP
ijtc-894	121	16	6	6	NUM
ijtc-894	121	17	people	people	NOUN
ijtc-894	121	18	aged	age	VERB
ijtc-894	121	19	>	>	X
ijtc-894	121	20	55	55	NUM
ijtc-894	121	21	years	year	NOUN
ijtc-894	121	22	.	.	PUNCT
ijtc-894	122	1	the	the	DET
ijtc-894	122	2	age	age	NOUN
ijtc-894	122	3	range	range	VERB
ijtc-894	122	4	with	with	ADP
ijtc-894	122	5	the	the	DET
ijtc-894	122	6	least	least	ADJ
ijtc-894	122	7	number	number	NOUN
ijtc-894	122	8	of	of	ADP
ijtc-894	122	9	taxpayers	taxpayer	NOUN
ijtc-894	122	10	is	be	AUX
ijtc-894	122	11	36	36	NUM
ijtc-894	122	12	-	-	SYM
ijtc-894	122	13	45	45	NUM
ijtc-894	122	14	years	year	NOUN
ijtc-894	122	15	,	,	PUNCT
ijtc-894	122	16	only	only	ADV
ijtc-894	122	17	4	4	NUM
ijtc-894	122	18	people	people	NOUN
ijtc-894	122	19	.	.	PUNCT
ijtc-894	123	1	descriptive	descriptive	ADJ
ijtc-894	123	2	test	test	NOUN
ijtc-894	123	3	analysis	analysis	NOUN
ijtc-894	123	4	table	table	NOUN
ijtc-894	123	5	6	6	NUM
ijtc-894	123	6	.	.	PUNCT
ijtc-894	123	7	table	table	NOUN
ijtc-894	123	8	of	of	ADP
ijtc-894	123	9	descriptive	descriptive	ADJ
ijtc-894	123	10	analysis	analysis	NOUN
ijtc-894	123	11	variable	variable	ADJ
ijtc-894	123	12	indicator	indicator	NOUN
ijtc-894	123	13	mean	mean	VERB
ijtc-894	123	14	max	max	PROPN
ijtc-894	123	15	min	min	PROPN
ijtc-894	123	16	tax	tax	NOUN
ijtc-894	123	17	socialization	socialization	NOUN
ijtc-894	123	18	1	1	NUM
ijtc-894	123	19	.	.	PUNCT
ijtc-894	124	1	implementation	implementation	NOUN
ijtc-894	124	2	of	of	ADP
ijtc-894	124	3	socialization	socialization	NOUN
ijtc-894	124	4	3,63	3,63	NOUN
ijtc-894	124	5	5	5	NUM
ijtc-894	124	6	1	1	NUM
ijtc-894	124	7	2	2	NUM
ijtc-894	124	8	.	.	PUNCT
ijtc-894	125	1	the	the	DET
ijtc-894	125	2	media	medium	NOUN
ijtc-894	125	3	in	in	ADP
ijtc-894	125	4	carrying	carry	VERB
ijtc-894	125	5	out	out	ADP
ijtc-894	125	6	socialization	socialization	NOUN
ijtc-894	125	7	3,02	3,02	NUM
ijtc-894	125	8	5	5	NUM
ijtc-894	125	9	1	1	NUM
ijtc-894	125	10	3	3	NUM
ijtc-894	125	11	.	.	PUNCT
ijtc-894	126	1	the	the	DET
ijtc-894	126	2	benefits	benefit	NOUN
ijtc-894	126	3	of	of	ADP
ijtc-894	126	4	socialization	socialization	NOUN
ijtc-894	126	5	4,46	4,46	NUM
ijtc-894	126	6	5	5	NUM
ijtc-894	126	7	3	3	NUM
ijtc-894	126	8	firmness	firmness	NOUN
ijtc-894	126	9	of	of	ADP
ijtc-894	126	10	tax	tax	NOUN
ijtc-894	126	11	sanctions	sanction	NOUN
ijtc-894	126	12	1	1	NUM
ijtc-894	126	13	.	.	PUNCT
ijtc-894	126	14	tax	tax	NOUN
ijtc-894	126	15	sanctions	sanction	NOUN
ijtc-894	126	16	are	be	AUX
ijtc-894	126	17	imposed	impose	VERB
ijtc-894	126	18	on	on	ADP
ijtc-894	126	19	violators	violator	NOUN
ijtc-894	126	20	without	without	ADP
ijtc-894	126	21	tolerance	tolerance	NOUN
ijtc-894	126	22	2,83	2,83	NUM
ijtc-894	126	23	5	5	NUM
ijtc-894	126	24	1	1	NUM
ijtc-894	126	25	2	2	NUM
ijtc-894	126	26	.	.	PUNCT
ijtc-894	126	27	tax	tax	NOUN
ijtc-894	126	28	sanctions	sanction	NOUN
ijtc-894	126	29	are	be	AUX
ijtc-894	126	30	well	well	ADV
ijtc-894	126	31	implemented	implement	VERB
ijtc-894	126	32	by	by	ADP
ijtc-894	126	33	tax	tax	NOUN
ijtc-894	126	34	officers	officer	NOUN
ijtc-894	126	35	against	against	ADP
ijtc-894	126	36	tax	tax	NOUN
ijtc-894	126	37	violators	violator	NOUN
ijtc-894	126	38	3,01	3,01	NOUN
ijtc-894	126	39	5	5	NUM
ijtc-894	126	40	1	1	NUM
ijtc-894	126	41	3	3	NUM
ijtc-894	126	42	.	.	PUNCT
ijtc-894	127	1	sanctions	sanction	NOUN
ijtc-894	127	2	are	be	AUX
ijtc-894	127	3	applied	apply	VERB
ijtc-894	127	4	as	as	ADP
ijtc-894	127	5	a	a	DET
ijtc-894	127	6	means	means	NOUN
ijtc-894	127	7	to	to	PART
ijtc-894	127	8	educate	educate	VERB
ijtc-894	127	9	taxpayers	taxpayer	NOUN
ijtc-894	127	10	4,35	4,35	NOUN
ijtc-894	127	11	5	5	NUM
ijtc-894	127	12	2	2	NUM
ijtc-894	127	13	1	1	NUM
ijtc-894	127	14	.	.	PUNCT
ijtc-894	128	1	taxpayer	taxpayer	NOUN
ijtc-894	128	2	compliance	compliance	NOUN
ijtc-894	128	3	in	in	ADP
ijtc-894	128	4	registration	registration	NOUN
ijtc-894	128	5	4,48	4,48	NUM
ijtc-894	128	6	5	5	NUM
ijtc-894	128	7	3	3	NUM
ijtc-894	128	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	128	9	the	the	DET
ijtc-894	128	10	impact	impact	NOUN
ijtc-894	128	11	of	of	ADP
ijtc-894	128	12	tax	tax	NOUN
ijtc-894	128	13	socialization	socialization	NOUN
ijtc-894	128	14	and	and	CCONJ
ijtc-894	128	15	the	the	DET
ijtc-894	128	16	stringency	stringency	NOUN
ijtc-894	128	17	of	of	ADP
ijtc-894	128	18	tax	tax	NOUN
ijtc-894	128	19	sanctions	sanction	NOUN
ijtc-894	128	20	on	on	ADP
ijtc-894	128	21	taxpayer	taxpayer	NOUN
ijtc-894	128	22	compliance	compliance	NOUN
ijtc-894	128	23	among	among	ADP
ijtc-894	128	24	business	business	NOUN
ijtc-894	128	25	owners	owner	NOUN
ijtc-894	128	26	in	in	ADP
ijtc-894	128	27	the	the	DET
ijtc-894	128	28	lembang	lembang	PROPN
ijtc-894	128	29	area	area	NOUN
ijtc-894	128	30	silaen	silaen	PROPN
ijtc-894	128	31	and	and	CCONJ
ijtc-894	128	32	pangaribuan	pangaribuan	PROPN
ijtc-894	128	33	763	763	NUM
ijtc-894	128	34	|	|	ADV
ijtc-894	128	35	ilomata	ilomata	PROPN
ijtc-894	128	36	international	international	ADJ
ijtc-894	128	37	journal	journal	NOUN
ijtc-894	128	38	of	of	ADP
ijtc-894	128	39	tax	tax	PROPN
ijtc-894	128	40	&	&	CCONJ
ijtc-894	128	41	accounting	account	VERB
ijtc-894	128	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	128	43	taxpayer	taxpayer	NOUN
ijtc-894	128	44	compliance	compliance	NOUN
ijtc-894	128	45	2	2	NUM
ijtc-894	128	46	.	.	PUNCT
ijtc-894	129	1	taxpayer	taxpayer	NOUN
ijtc-894	129	2	compliance	compliance	NOUN
ijtc-894	129	3	in	in	ADP
ijtc-894	129	4	calculating	calculate	VERB
ijtc-894	129	5	,	,	PUNCT
ijtc-894	129	6	paying	pay	VERB
ijtc-894	129	7	,	,	PUNCT
ijtc-894	129	8	and	and	CCONJ
ijtc-894	129	9	reporting	report	VERB
ijtc-894	129	10	3,44	3,44	NUM
ijtc-894	129	11	5	5	NUM
ijtc-894	129	12	1	1	NUM
ijtc-894	129	13	3	3	NUM
ijtc-894	129	14	.	.	PUNCT
ijtc-894	130	1	compliance	compliance	NOUN
ijtc-894	130	2	of	of	ADP
ijtc-894	130	3	taxpayers	taxpayer	NOUN
ijtc-894	130	4	in	in	ADP
ijtc-894	130	5	notifying	notify	VERB
ijtc-894	130	6	the	the	DET
ijtc-894	130	7	confirmation	confirmation	NOUN
ijtc-894	130	8	of	of	ADP
ijtc-894	130	9	their	their	PRON
ijtc-894	130	10	business	business	NOUN
ijtc-894	130	11	to	to	ADP
ijtc-894	130	12	the	the	DET
ijtc-894	130	13	kpp	kpp	PROPN
ijtc-894	130	14	3,11	3,11	NUM
ijtc-894	130	15	5	5	NUM
ijtc-894	130	16	1	1	NUM
ijtc-894	130	17	source	source	NOUN
ijtc-894	130	18	:	:	PUNCT
ijtc-894	130	19	processed	process	VERB
ijtc-894	130	20	data	datum	NOUN
ijtc-894	130	21	(	(	PUNCT
ijtc-894	130	22	2023	2023	NUM
ijtc-894	130	23	)	)	PUNCT
ijtc-894	130	24	table	table	NOUN
ijtc-894	130	25	6	6	NUM
ijtc-894	130	26	shows	show	VERB
ijtc-894	130	27	the	the	DET
ijtc-894	130	28	respondents	respondent	NOUN
ijtc-894	130	29	'	'	PART
ijtc-894	130	30	responses	response	NOUN
ijtc-894	130	31	to	to	ADP
ijtc-894	130	32	variable	variable	NOUN
ijtc-894	130	33	x1	x1	PROPN
ijtc-894	130	34	,	,	PUNCT
ijtc-894	130	35	tax	tax	NOUN
ijtc-894	130	36	socialization	socialization	NOUN
ijtc-894	130	37	.	.	PUNCT
ijtc-894	131	1	the	the	DET
ijtc-894	131	2	highest	high	ADJ
ijtc-894	131	3	indicator	indicator	NOUN
ijtc-894	131	4	is	be	AUX
ijtc-894	131	5	the	the	DET
ijtc-894	131	6	benefits	benefit	NOUN
ijtc-894	131	7	of	of	ADP
ijtc-894	131	8	socialization	socialization	NOUN
ijtc-894	131	9	which	which	PRON
ijtc-894	131	10	shows	show	VERB
ijtc-894	131	11	a	a	DET
ijtc-894	131	12	value	value	NOUN
ijtc-894	131	13	of	of	ADP
ijtc-894	131	14	4.46	4.46	NUM
ijtc-894	131	15	,	,	PUNCT
ijtc-894	131	16	and	and	CCONJ
ijtc-894	131	17	the	the	DET
ijtc-894	131	18	lowest	low	ADJ
ijtc-894	131	19	indicator	indicator	NOUN
ijtc-894	131	20	is	be	AUX
ijtc-894	131	21	the	the	DET
ijtc-894	131	22	media	medium	NOUN
ijtc-894	131	23	in	in	ADP
ijtc-894	131	24	carrying	carry	VERB
ijtc-894	131	25	out	out	ADP
ijtc-894	131	26	socialization	socialization	NOUN
ijtc-894	131	27	with	with	ADP
ijtc-894	131	28	a	a	DET
ijtc-894	131	29	value	value	NOUN
ijtc-894	131	30	of	of	ADP
ijtc-894	131	31	3.02	3.02	NUM
ijtc-894	131	32	.	.	PUNCT
ijtc-894	132	1	based	base	VERB
ijtc-894	132	2	on	on	ADP
ijtc-894	132	3	the	the	DET
ijtc-894	132	4	table	table	NOUN
ijtc-894	132	5	6	6	NUM
ijtc-894	132	6	above	above	ADV
ijtc-894	132	7	,	,	PUNCT
ijtc-894	132	8	respondents	respondent	NOUN
ijtc-894	132	9	'	'	PART
ijtc-894	132	10	responses	response	NOUN
ijtc-894	132	11	to	to	ADP
ijtc-894	132	12	variable	variable	ADJ
ijtc-894	132	13	x2	x2	PROPN
ijtc-894	132	14	,	,	PUNCT
ijtc-894	132	15	the	the	DET
ijtc-894	132	16	strictness	strictness	NOUN
ijtc-894	132	17	of	of	ADP
ijtc-894	132	18	tax	tax	NOUN
ijtc-894	132	19	sanctions	sanction	NOUN
ijtc-894	132	20	,	,	PUNCT
ijtc-894	132	21	show	show	VERB
ijtc-894	132	22	that	that	SCONJ
ijtc-894	132	23	the	the	DET
ijtc-894	132	24	indicator	indicator	NOUN
ijtc-894	132	25	with	with	ADP
ijtc-894	132	26	the	the	DET
ijtc-894	132	27	highest	high	ADJ
ijtc-894	132	28	score	score	NOUN
ijtc-894	132	29	,	,	PUNCT
ijtc-894	132	30	namely	namely	ADV
ijtc-894	132	31	sanctions	sanction	NOUN
ijtc-894	132	32	applied	apply	VERB
ijtc-894	132	33	as	as	ADP
ijtc-894	132	34	a	a	DET
ijtc-894	132	35	means	means	NOUN
ijtc-894	132	36	to	to	PART
ijtc-894	132	37	educate	educate	VERB
ijtc-894	132	38	taxpayers	taxpayer	NOUN
ijtc-894	132	39	,	,	PUNCT
ijtc-894	132	40	has	have	VERB
ijtc-894	132	41	a	a	DET
ijtc-894	132	42	value	value	NOUN
ijtc-894	132	43	of	of	ADP
ijtc-894	132	44	4.35	4.35	NUM
ijtc-894	132	45	,	,	PUNCT
ijtc-894	132	46	and	and	CCONJ
ijtc-894	132	47	the	the	DET
ijtc-894	132	48	indicator	indicator	NOUN
ijtc-894	132	49	with	with	ADP
ijtc-894	132	50	the	the	DET
ijtc-894	132	51	lowest	low	ADJ
ijtc-894	132	52	score	score	NOUN
ijtc-894	132	53	,	,	PUNCT
ijtc-894	132	54	namely	namely	ADV
ijtc-894	132	55	tax	tax	NOUN
ijtc-894	132	56	sanctions	sanction	NOUN
ijtc-894	132	57	imposed	impose	VERB
ijtc-894	132	58	on	on	ADP
ijtc-894	132	59	violators	violator	NOUN
ijtc-894	132	60	without	without	ADP
ijtc-894	132	61	tolerance	tolerance	NOUN
ijtc-894	132	62	,	,	PUNCT
ijtc-894	132	63	has	have	VERB
ijtc-894	132	64	a	a	DET
ijtc-894	132	65	value	value	NOUN
ijtc-894	132	66	of	of	ADP
ijtc-894	132	67	2.83	2.83	NUM
ijtc-894	132	68	.	.	PUNCT
ijtc-894	133	1	according	accord	VERB
ijtc-894	133	2	to	to	ADP
ijtc-894	133	3	table	table	NOUN
ijtc-894	133	4	6	6	NUM
ijtc-894	133	5	above	above	ADV
ijtc-894	133	6	,	,	PUNCT
ijtc-894	133	7	indicators	indicator	NOUN
ijtc-894	133	8	for	for	ADP
ijtc-894	133	9	variable	variable	ADJ
ijtc-894	133	10	y	y	PROPN
ijtc-894	133	11	,	,	PUNCT
ijtc-894	133	12	taxpayer	taxpayer	NOUN
ijtc-894	133	13	compliance	compliance	NOUN
ijtc-894	133	14	received	receive	VERB
ijtc-894	133	15	the	the	DET
ijtc-894	133	16	highest	high	ADJ
ijtc-894	133	17	and	and	CCONJ
ijtc-894	133	18	lowest	low	ADJ
ijtc-894	133	19	average	average	ADJ
ijtc-894	133	20	,	,	PUNCT
ijtc-894	133	21	namely	namely	ADV
ijtc-894	133	22	,	,	PUNCT
ijtc-894	133	23	taxpayer	taxpayer	NOUN
ijtc-894	133	24	compliance	compliance	NOUN
ijtc-894	133	25	in	in	ADP
ijtc-894	133	26	registering	register	VERB
ijtc-894	133	27	,	,	PUNCT
ijtc-894	133	28	with	with	ADP
ijtc-894	133	29	a	a	DET
ijtc-894	133	30	value	value	NOUN
ijtc-894	133	31	of	of	ADP
ijtc-894	133	32	4.48	4.48	NUM
ijtc-894	133	33	,	,	PUNCT
ijtc-894	133	34	and	and	CCONJ
ijtc-894	133	35	indicators	indicator	NOUN
ijtc-894	133	36	for	for	ADP
ijtc-894	133	37	taxpayer	taxpayer	NOUN
ijtc-894	133	38	compliance	compliance	NOUN
ijtc-894	133	39	in	in	ADP
ijtc-894	133	40	notifying	notify	VERB
ijtc-894	133	41	the	the	DET
ijtc-894	133	42	confirmation	confirmation	NOUN
ijtc-894	133	43	of	of	ADP
ijtc-894	133	44	their	their	PRON
ijtc-894	133	45	business	business	NOUN
ijtc-894	133	46	to	to	ADP
ijtc-894	133	47	the	the	DET
ijtc-894	133	48	kpp	kpp	PROPN
ijtc-894	133	49	with	with	ADP
ijtc-894	133	50	a	a	DET
ijtc-894	133	51	value	value	NOUN
ijtc-894	133	52	of	of	ADP
ijtc-894	133	53	3.11	3.11	NUM
ijtc-894	133	54	.	.	PUNCT
ijtc-894	134	1	correlation	correlation	NOUN
ijtc-894	134	2	coefficient	coefficient	VERB
ijtc-894	134	3	the	the	DET
ijtc-894	134	4	relevance	relevance	NOUN
ijtc-894	134	5	between	between	ADP
ijtc-894	134	6	tax	tax	NOUN
ijtc-894	134	7	socialization	socialization	NOUN
ijtc-894	134	8	variables	variable	NOUN
ijtc-894	134	9	also	also	ADV
ijtc-894	134	10	the	the	DET
ijtc-894	134	11	strictness	strictness	NOUN
ijtc-894	134	12	of	of	ADP
ijtc-894	134	13	tax	tax	NOUN
ijtc-894	134	14	sanctions	sanction	NOUN
ijtc-894	134	15	can	can	AUX
ijtc-894	134	16	be	be	AUX
ijtc-894	134	17	measured	measure	VERB
ijtc-894	134	18	using	use	VERB
ijtc-894	134	19	the	the	DET
ijtc-894	134	20	correlation	correlation	NOUN
ijtc-894	134	21	coefficient	coefficient	NOUN
ijtc-894	134	22	.	.	PUNCT
ijtc-894	135	1	analysis	analysis	NOUN
ijtc-894	135	2	of	of	ADP
ijtc-894	135	3	the	the	DET
ijtc-894	135	4	calculation	calculation	NOUN
ijtc-894	135	5	of	of	ADP
ijtc-894	135	6	the	the	DET
ijtc-894	135	7	correlation	correlation	NOUN
ijtc-894	135	8	coefficient	coefficient	NOUN
ijtc-894	135	9	were	be	AUX
ijtc-894	135	10	carried	carry	VERB
ijtc-894	135	11	out	out	ADP
ijtc-894	135	12	using	use	VERB
ijtc-894	135	13	spss	spss	PROPN
ijtc-894	135	14	version	version	NOUN
ijtc-894	135	15	29	29	NUM
ijtc-894	135	16	software	software	NOUN
ijtc-894	135	17	.	.	PUNCT
ijtc-894	136	1	the	the	DET
ijtc-894	136	2	forms	form	NOUN
ijtc-894	136	3	are	be	AUX
ijtc-894	136	4	shown	show	VERB
ijtc-894	136	5	in	in	ADP
ijtc-894	136	6	the	the	DET
ijtc-894	136	7	following	follow	VERB
ijtc-894	136	8	table	table	NOUN
ijtc-894	136	9	:	:	PUNCT
ijtc-894	136	10	table	table	NOUN
ijtc-894	136	11	7	7	NUM
ijtc-894	136	12	.	.	PUNCT
ijtc-894	136	13	correlation	correlation	NOUN
ijtc-894	136	14	table	table	NOUN
ijtc-894	136	15	*	*	PUNCT
ijtc-894	136	16	*	*	NOUN
ijtc-894	136	17	.	.	PUNCT
ijtc-894	137	1	correlation	correlation	NOUN
ijtc-894	137	2	is	be	AUX
ijtc-894	137	3	significant	significant	ADJ
ijtc-894	137	4	at	at	ADP
ijtc-894	137	5	the	the	DET
ijtc-894	137	6	0.01	0.01	NUM
ijtc-894	137	7	level	level	NOUN
ijtc-894	137	8	(	(	PUNCT
ijtc-894	137	9	2	2	NUM
ijtc-894	137	10	-	-	PUNCT
ijtc-894	137	11	tailed	tailed	ADJ
ijtc-894	137	12	)	)	PUNCT
ijtc-894	137	13	.	.	PUNCT
ijtc-894	138	1	table	table	NOUN
ijtc-894	138	2	7	7	NUM
ijtc-894	138	3	,	,	PUNCT
ijtc-894	138	4	between	between	ADP
ijtc-894	138	5	tax	tax	NOUN
ijtc-894	138	6	socialization	socialization	NOUN
ijtc-894	138	7	and	and	CCONJ
ijtc-894	138	8	taxpayer	taxpayer	NOUN
ijtc-894	138	9	compliance	compliance	NOUN
ijtc-894	138	10	,	,	PUNCT
ijtc-894	138	11	0.512	0.512	NUM
ijtc-894	138	12	is	be	AUX
ijtc-894	138	13	the	the	DET
ijtc-894	138	14	correlation	correlation	NOUN
ijtc-894	138	15	coefficient	coefficient	NOUN
ijtc-894	138	16	indicated	indicate	VERB
ijtc-894	138	17	.	.	PUNCT
ijtc-894	139	1	with	with	ADP
ijtc-894	139	2	a	a	DET
ijtc-894	139	3	significance	significance	NOUN
ijtc-894	139	4	level	level	NOUN
ijtc-894	139	5	less	less	ADJ
ijtc-894	139	6	than	than	ADP
ijtc-894	139	7	0.05	0.05	NUM
ijtc-894	139	8	,	,	PUNCT
ijtc-894	139	9	namely	namely	ADV
ijtc-894	139	10	0.000	0.000	NUM
ijtc-894	139	11	,	,	PUNCT
ijtc-894	139	12	it	it	PRON
ijtc-894	139	13	shows	show	VERB
ijtc-894	139	14	a	a	DET
ijtc-894	139	15	significant	significant	ADJ
ijtc-894	139	16	positive	positive	ADJ
ijtc-894	139	17	correlations	correlation	NOUN
ijtc-894	139	18	tax	tax	NOUN
ijtc-894	139	19	socialization	socialization	NOUN
ijtc-894	139	20	firmness	firmness	NOUN
ijtc-894	139	21	of	of	ADP
ijtc-894	139	22	tax	tax	NOUN
ijtc-894	139	23	sanctions	sanction	NOUN
ijtc-894	139	24	taxpayer	taxpayer	NOUN
ijtc-894	139	25	compliance	compliance	NOUN
ijtc-894	139	26	tax	tax	NOUN
ijtc-894	139	27	socialization	socialization	NOUN
ijtc-894	139	28	pearson	pearson	NOUN
ijtc-894	139	29	correlation	correlation	NOUN
ijtc-894	139	30	1	1	NUM
ijtc-894	139	31	.613⁕⁕	.613⁕⁕	PUNCT
ijtc-894	139	32	.512⁕⁕	.512⁕⁕	PUNCT
ijtc-894	140	1	sig	sig	PRON
ijtc-894	140	2	.	.	PUNCT
ijtc-894	141	1	(	(	PUNCT
ijtc-894	141	2	2	2	NUM
ijtc-894	141	3	-	-	PUNCT
ijtc-894	141	4	tailed	tailed	ADJ
ijtc-894	141	5	)	)	PUNCT
ijtc-894	141	6	.000	.000	NUM
ijtc-894	141	7	.000	.000	NUM
ijtc-894	141	8	n	n	PRON
ijtc-894	141	9	50	50	NUM
ijtc-894	141	10	50	50	NUM
ijtc-894	141	11	50	50	NUM
ijtc-894	141	12	firmness	firmness	NOUN
ijtc-894	141	13	of	of	ADP
ijtc-894	141	14	tax	tax	NOUN
ijtc-894	141	15	sanctions	sanction	NOUN
ijtc-894	141	16	pearson	pearson	NOUN
ijtc-894	141	17	correlation	correlation	NOUN
ijtc-894	141	18	.613⁕⁕	.613⁕⁕	PUNCT
ijtc-894	142	1	1	1	X
ijtc-894	142	2	.734⁕⁕	.734⁕⁕	X
ijtc-894	142	3	sig	sig	X
ijtc-894	142	4	.	.	PUNCT
ijtc-894	143	1	(	(	PUNCT
ijtc-894	143	2	2	2	NUM
ijtc-894	143	3	-	-	PUNCT
ijtc-894	143	4	tailed	tailed	ADJ
ijtc-894	143	5	)	)	PUNCT
ijtc-894	144	1	.000	.000	NUM
ijtc-894	144	2	.000	.000	NUM
ijtc-894	144	3	n	n	DET
ijtc-894	144	4	50	50	NUM
ijtc-894	144	5	50	50	NUM
ijtc-894	144	6	50	50	NUM
ijtc-894	144	7	taxpayer	taxpayer	NOUN
ijtc-894	144	8	compliance	compliance	NOUN
ijtc-894	144	9	pearson	pearson	NOUN
ijtc-894	144	10	correlation	correlation	NOUN
ijtc-894	144	11	.512⁕⁕	.512⁕⁕	PUNCT
ijtc-894	144	12	.734⁕⁕	.734⁕⁕	SYM
ijtc-894	144	13	1	1	NUM
ijtc-894	144	14	sig	sig	NOUN
ijtc-894	144	15	.	.	PUNCT
ijtc-894	145	1	(	(	PUNCT
ijtc-894	145	2	2	2	NUM
ijtc-894	145	3	-	-	PUNCT
ijtc-894	145	4	tailed	tailed	ADJ
ijtc-894	145	5	)	)	PUNCT
ijtc-894	145	6	.000	.000	NUM
ijtc-894	145	7	.000	.000	NUM
ijtc-894	145	8	n	n	DET
ijtc-894	145	9	50	50	NUM
ijtc-894	145	10	50	50	NUM
ijtc-894	145	11	50	50	NUM
ijtc-894	145	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	145	13	the	the	DET
ijtc-894	145	14	impact	impact	NOUN
ijtc-894	145	15	of	of	ADP
ijtc-894	145	16	tax	tax	NOUN
ijtc-894	145	17	socialization	socialization	NOUN
ijtc-894	145	18	and	and	CCONJ
ijtc-894	145	19	the	the	DET
ijtc-894	145	20	stringency	stringency	NOUN
ijtc-894	145	21	of	of	ADP
ijtc-894	145	22	tax	tax	NOUN
ijtc-894	145	23	sanctions	sanction	NOUN
ijtc-894	145	24	on	on	ADP
ijtc-894	145	25	taxpayer	taxpayer	NOUN
ijtc-894	145	26	compliance	compliance	NOUN
ijtc-894	145	27	among	among	ADP
ijtc-894	145	28	business	business	NOUN
ijtc-894	145	29	owners	owner	NOUN
ijtc-894	145	30	in	in	ADP
ijtc-894	145	31	the	the	DET
ijtc-894	145	32	lembang	lembang	PROPN
ijtc-894	145	33	area	area	NOUN
ijtc-894	145	34	silaen	silaen	PROPN
ijtc-894	145	35	and	and	CCONJ
ijtc-894	145	36	pangaribuan	pangaribuan	PROPN
ijtc-894	145	37	764	764	NUM
ijtc-894	145	38	|	|	ADV
ijtc-894	145	39	ilomata	ilomata	VERB
ijtc-894	145	40	international	international	ADJ
ijtc-894	145	41	journal	journal	NOUN
ijtc-894	145	42	of	of	ADP
ijtc-894	145	43	tax	tax	PROPN
ijtc-894	145	44	&	&	CCONJ
ijtc-894	145	45	accounting	accounting	PROPN
ijtc-894	145	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	145	47	relationship	relationship	NOUN
ijtc-894	145	48	.	.	PUNCT
ijtc-894	146	1	therefore	therefore	ADV
ijtc-894	146	2	,	,	PUNCT
ijtc-894	146	3	the	the	DET
ijtc-894	146	4	correlation	correlation	NOUN
ijtc-894	146	5	shown	show	VERB
ijtc-894	146	6	by	by	ADP
ijtc-894	146	7	tax	tax	NOUN
ijtc-894	146	8	socialization	socialization	NOUN
ijtc-894	146	9	is	be	AUX
ijtc-894	146	10	very	very	ADV
ijtc-894	146	11	strong	strong	ADJ
ijtc-894	146	12	and	and	CCONJ
ijtc-894	146	13	significant	significant	ADJ
ijtc-894	146	14	towards	towards	ADP
ijtc-894	146	15	taxpayer	taxpayer	NOUN
ijtc-894	146	16	compliance	compliance	NOUN
ijtc-894	146	17	.	.	PUNCT
ijtc-894	147	1	on	on	ADP
ijtc-894	147	2	the	the	DET
ijtc-894	147	3	other	other	ADJ
ijtc-894	147	4	hand	hand	NOUN
ijtc-894	147	5	,	,	PUNCT
ijtc-894	147	6	the	the	DET
ijtc-894	147	7	correlation	correlation	NOUN
ijtc-894	147	8	coefficient	coefficient	NOUN
ijtc-894	147	9	among	among	ADP
ijtc-894	147	10	the	the	DET
ijtc-894	147	11	strictness	strictness	NOUN
ijtc-894	147	12	of	of	ADP
ijtc-894	147	13	tax	tax	NOUN
ijtc-894	147	14	sanctions	sanction	NOUN
ijtc-894	147	15	and	and	CCONJ
ijtc-894	147	16	taxpayer	taxpayer	NOUN
ijtc-894	147	17	compliance	compliance	NOUN
ijtc-894	147	18	is	be	AUX
ijtc-894	147	19	0.734	0.734	NUM
ijtc-894	147	20	,	,	PUNCT
ijtc-894	147	21	indicating	indicate	VERB
ijtc-894	147	22	a	a	DET
ijtc-894	147	23	positive	positive	ADJ
ijtc-894	147	24	and	and	CCONJ
ijtc-894	147	25	significant	significant	ADJ
ijtc-894	147	26	relationship	relationship	NOUN
ijtc-894	147	27	at	at	ADP
ijtc-894	147	28	a	a	DET
ijtc-894	147	29	significance	significance	NOUN
ijtc-894	147	30	level	level	NOUN
ijtc-894	147	31	of	of	ADP
ijtc-894	147	32	0.000	0.000	NUM
ijtc-894	147	33	which	which	PRON
ijtc-894	147	34	is	be	AUX
ijtc-894	147	35	less	less	ADJ
ijtc-894	147	36	than	than	ADP
ijtc-894	147	37	0.05	0.05	NUM
ijtc-894	147	38	.	.	PUNCT
ijtc-894	148	1	this	this	PRON
ijtc-894	148	2	concludes	conclude	VERB
ijtc-894	148	3	that	that	SCONJ
ijtc-894	148	4	a	a	DET
ijtc-894	148	5	very	very	ADV
ijtc-894	148	6	strong	strong	ADJ
ijtc-894	148	7	and	and	CCONJ
ijtc-894	148	8	significant	significant	ADJ
ijtc-894	148	9	relationship	relationship	NOUN
ijtc-894	148	10	among	among	ADP
ijtc-894	148	11	the	the	DET
ijtc-894	148	12	strictness	strictness	NOUN
ijtc-894	148	13	of	of	ADP
ijtc-894	148	14	tax	tax	NOUN
ijtc-894	148	15	sanctions	sanction	NOUN
ijtc-894	148	16	and	and	CCONJ
ijtc-894	148	17	the	the	DET
ijtc-894	148	18	level	level	NOUN
ijtc-894	148	19	of	of	ADP
ijtc-894	148	20	taxpayer	taxpayer	NOUN
ijtc-894	148	21	compliance	compliance	NOUN
ijtc-894	148	22	.	.	PUNCT
ijtc-894	149	1	table	table	NOUN
ijtc-894	149	2	8	8	NUM
ijtc-894	149	3	.	.	PUNCT
ijtc-894	150	1	coefficients	coefficient	NOUN
ijtc-894	150	2	table	table	NOUN
ijtc-894	150	3	coefficientsᵃ	coefficientsᵃ	PROPN
ijtc-894	150	4	standardized	standardize	VERB
ijtc-894	150	5	coefficients	coefficient	NOUN
ijtc-894	150	6	unstandardized	unstandardized	ADJ
ijtc-894	150	7	coefficients	coefficient	NOUN
ijtc-894	150	8	model	model	NOUN
ijtc-894	150	9	b	b	NOUN
ijtc-894	150	10	std	std	PROPN
ijtc-894	150	11	.	.	NOUN
ijtc-894	150	12	error	error	NOUN
ijtc-894	150	13	beta	beta	PROPN
ijtc-894	150	14	t	t	PROPN
ijtc-894	150	15	sig	sig	NOUN
ijtc-894	150	16	.	.	PROPN
ijtc-894	150	17	1	1	NUM
ijtc-894	150	18	(	(	PUNCT
ijtc-894	150	19	constant	constant	ADJ
ijtc-894	150	20	)	)	PUNCT
ijtc-894	150	21	10.249	10.249	NUM
ijtc-894	150	22	3.337	3.337	NUM
ijtc-894	150	23	3.071	3.071	NUM
ijtc-894	150	24	.004	.004	NUM
ijtc-894	150	25	tax	tax	NOUN
ijtc-894	150	26	socialization	socialization	NOUN
ijtc-894	150	27	.101	.101	NUM
ijtc-894	150	28	.128	.128	NUM
ijtc-894	150	29	.099	.099	NUM
ijtc-894	150	30	.793	.793	NUM
ijtc-894	150	31	.432	.432	NUM
ijtc-894	150	32	firmness	firmness	NOUN
ijtc-894	150	33	of	of	ADP
ijtc-894	150	34	tax	tax	NOUN
ijtc-894	150	35	sanctions	sanction	NOUN
ijtc-894	150	36	.589	.589	NUM
ijtc-894	150	37	.109	.109	NUM
ijtc-894	150	38	.647	.647	NUM
ijtc-894	151	1	5.409	5.409	NUM
ijtc-894	151	2	.000	.000	NUM
ijtc-894	151	3	a.	a.	NOUN
ijtc-894	151	4	dependent	dependent	ADJ
ijtc-894	151	5	variable	variable	NOUN
ijtc-894	151	6	:	:	PUNCT
ijtc-894	151	7	taxpayer	taxpayer	NOUN
ijtc-894	151	8	compliance	compliance	NOUN
ijtc-894	151	9	based	base	VERB
ijtc-894	151	10	on	on	ADP
ijtc-894	151	11	table	table	NOUN
ijtc-894	151	12	8	8	NUM
ijtc-894	151	13	above	above	ADV
ijtc-894	151	14	,	,	PUNCT
ijtc-894	151	15	there	there	PRON
ijtc-894	151	16	is	be	VERB
ijtc-894	151	17	impact	impact	NOUN
ijtc-894	151	18	of	of	ADP
ijtc-894	151	19	the	the	DET
ijtc-894	151	20	tax	tax	NOUN
ijtc-894	151	21	socialization	socialization	NOUN
ijtc-894	151	22	variables	variable	NOUN
ijtc-894	151	23	,	,	PUNCT
ijtc-894	151	24	also	also	ADV
ijtc-894	151	25	the	the	DET
ijtc-894	151	26	strictness	strictness	NOUN
ijtc-894	151	27	of	of	ADP
ijtc-894	151	28	tax	tax	NOUN
ijtc-894	151	29	sanctions	sanction	NOUN
ijtc-894	151	30	can	can	AUX
ijtc-894	151	31	be	be	AUX
ijtc-894	151	32	tested	test	VERB
ijtc-894	151	33	as	as	SCONJ
ijtc-894	151	34	follows	follow	VERB
ijtc-894	151	35	:	:	PUNCT
ijtc-894	152	1	1	1	X
ijtc-894	152	2	.	.	X
ijtc-894	153	1	the	the	DET
ijtc-894	153	2	variable	variable	ADJ
ijtc-894	153	3	regression	regression	NOUN
ijtc-894	153	4	coefficient	coefficient	NOUN
ijtc-894	153	5	test	test	NOUN
ijtc-894	153	6	(	(	PUNCT
ijtc-894	153	7	x1	x1	PROPN
ijtc-894	153	8	)	)	PUNCT
ijtc-894	153	9	,	,	PUNCT
ijtc-894	153	10	how	how	SCONJ
ijtc-894	153	11	taxpayer	taxpayer	NOUN
ijtc-894	153	12	compliance	compliance	NOUN
ijtc-894	153	13	is	be	AUX
ijtc-894	153	14	affected	affect	VERB
ijtc-894	153	15	by	by	ADP
ijtc-894	153	16	tax	tax	NOUN
ijtc-894	153	17	socialization	socialization	NOUN
ijtc-894	153	18	,	,	PUNCT
ijtc-894	153	19	the	the	DET
ijtc-894	153	20	results	result	NOUN
ijtc-894	153	21	of	of	ADP
ijtc-894	153	22	t	t	NOUN
ijtc-894	153	23	-	-	PUNCT
ijtc-894	153	24	test	test	NOUN
ijtc-894	153	25	show	show	NOUN
ijtc-894	153	26	that	that	SCONJ
ijtc-894	153	27	the	the	DET
ijtc-894	153	28	t	t	PROPN
ijtc-894	153	29	count	count	NOUN
ijtc-894	153	30	obtained	obtain	VERB
ijtc-894	153	31	by	by	ADP
ijtc-894	153	32	the	the	DET
ijtc-894	153	33	variable	variable	NOUN
ijtc-894	153	34	of	of	ADP
ijtc-894	153	35	tax	tax	NOUN
ijtc-894	153	36	socialization	socialization	NOUN
ijtc-894	153	37	is	be	AUX
ijtc-894	153	38	0.432	0.432	NUM
ijtc-894	153	39	and	and	CCONJ
ijtc-894	153	40	the	the	DET
ijtc-894	153	41	t	t	NOUN
ijtc-894	153	42	table	table	NOUN
ijtc-894	153	43	is	be	AUX
ijtc-894	153	44	2.01174	2.01174	NUM
ijtc-894	153	45	,	,	PUNCT
ijtc-894	153	46	namely	namely	ADV
ijtc-894	153	47	(	(	PUNCT
ijtc-894	153	48	0.432	0.432	NUM
ijtc-894	153	49	<	<	X
ijtc-894	153	50	2.01174	2.01174	NUM
ijtc-894	153	51	)	)	PUNCT
ijtc-894	153	52	,	,	PUNCT
ijtc-894	153	53	the	the	DET
ijtc-894	153	54	significance	significance	NOUN
ijtc-894	153	55	level	level	NOUN
ijtc-894	153	56	is	be	AUX
ijtc-894	153	57	0.432	0.432	NUM
ijtc-894	153	58	>	>	PUNCT
ijtc-894	153	59	0.05	0.05	NUM
ijtc-894	153	60	.	.	PUNCT
ijtc-894	154	1	therefore	therefore	ADV
ijtc-894	154	2	,	,	PUNCT
ijtc-894	154	3	the	the	DET
ijtc-894	154	4	conclusion	conclusion	NOUN
ijtc-894	154	5	can	can	AUX
ijtc-894	154	6	be	be	AUX
ijtc-894	154	7	drawn	draw	VERB
ijtc-894	154	8	that	that	SCONJ
ijtc-894	154	9	hₐ1	hₐ1	NOUN
ijtc-894	154	10	is	be	AUX
ijtc-894	154	11	rejected	reject	VERB
ijtc-894	154	12	.	.	PUNCT
ijtc-894	155	1	it	it	PRON
ijtc-894	155	2	means	mean	VERB
ijtc-894	155	3	,	,	PUNCT
ijtc-894	155	4	partially	partially	ADV
ijtc-894	155	5	taxpayer	taxpayer	NOUN
ijtc-894	155	6	compliance	compliance	NOUN
ijtc-894	155	7	is	be	AUX
ijtc-894	155	8	not	not	PART
ijtc-894	155	9	significantly	significantly	ADV
ijtc-894	155	10	influenced	influence	VERB
ijtc-894	155	11	by	by	ADP
ijtc-894	155	12	tax	tax	NOUN
ijtc-894	155	13	socialization	socialization	NOUN
ijtc-894	155	14	.	.	PUNCT
ijtc-894	156	1	2	2	X
ijtc-894	156	2	.	.	X
ijtc-894	156	3	the	the	DET
ijtc-894	156	4	variable	variable	ADJ
ijtc-894	156	5	regression	regression	NOUN
ijtc-894	156	6	coefficient	coefficient	NOUN
ijtc-894	156	7	test	test	NOUN
ijtc-894	156	8	(	(	PUNCT
ijtc-894	156	9	x2	x2	PROPN
ijtc-894	156	10	)	)	PUNCT
ijtc-894	156	11	,	,	PUNCT
ijtc-894	156	12	how	how	SCONJ
ijtc-894	156	13	taxpayer	taxpayer	NOUN
ijtc-894	156	14	compliance	compliance	NOUN
ijtc-894	156	15	is	be	AUX
ijtc-894	156	16	affected	affect	VERB
ijtc-894	156	17	by	by	ADP
ijtc-894	156	18	the	the	DET
ijtc-894	156	19	firmness	firmness	NOUN
ijtc-894	156	20	of	of	ADP
ijtc-894	156	21	tax	tax	NOUN
ijtc-894	156	22	sanctions	sanction	NOUN
ijtc-894	156	23	,	,	PUNCT
ijtc-894	156	24	the	the	DET
ijtc-894	156	25	results	result	NOUN
ijtc-894	156	26	of	of	ADP
ijtc-894	156	27	t	t	NOUN
ijtc-894	156	28	-	-	PUNCT
ijtc-894	156	29	test	test	NOUN
ijtc-894	156	30	showed	show	VERB
ijtc-894	156	31	that	that	SCONJ
ijtc-894	156	32	the	the	DET
ijtc-894	156	33	t	t	PROPN
ijtc-894	156	34	count	count	NOUN
ijtc-894	156	35	obtained	obtain	VERB
ijtc-894	156	36	by	by	ADP
ijtc-894	156	37	the	the	DET
ijtc-894	156	38	variable	variable	ADJ
ijtc-894	156	39	firmness	firmness	NOUN
ijtc-894	156	40	of	of	ADP
ijtc-894	156	41	tax	tax	NOUN
ijtc-894	156	42	sanctions	sanction	NOUN
ijtc-894	156	43	is	be	AUX
ijtc-894	156	44	0.000	0.000	NUM
ijtc-894	156	45	and	and	CCONJ
ijtc-894	156	46	the	the	DET
ijtc-894	156	47	t	t	NOUN
ijtc-894	156	48	table	table	NOUN
ijtc-894	156	49	is	be	AUX
ijtc-894	156	50	2.01174	2.01174	NUM
ijtc-894	156	51	(	(	PUNCT
ijtc-894	156	52	0.000	0.000	NUM
ijtc-894	156	53	<	<	X
ijtc-894	156	54	2.01174	2.01174	NUM
ijtc-894	156	55	)	)	PUNCT
ijtc-894	156	56	,	,	PUNCT
ijtc-894	156	57	the	the	DET
ijtc-894	156	58	significance	significance	NOUN
ijtc-894	156	59	level	level	NOUN
ijtc-894	156	60	is	be	AUX
ijtc-894	156	61	0.000	0.000	NUM
ijtc-894	156	62	<	<	X
ijtc-894	156	63	0.05	0.05	NUM
ijtc-894	156	64	.	.	PUNCT
ijtc-894	157	1	therefore	therefore	ADV
ijtc-894	157	2	,	,	PUNCT
ijtc-894	157	3	the	the	DET
ijtc-894	157	4	conclusion	conclusion	NOUN
ijtc-894	157	5	can	can	AUX
ijtc-894	157	6	be	be	AUX
ijtc-894	157	7	drawn	draw	VERB
ijtc-894	157	8	that	that	SCONJ
ijtc-894	157	9	hₐ2	hₐ2	PROPN
ijtc-894	157	10	is	be	AUX
ijtc-894	157	11	accepted	accept	VERB
ijtc-894	157	12	.	.	PUNCT
ijtc-894	158	1	it	it	PRON
ijtc-894	158	2	means	mean	VERB
ijtc-894	158	3	that	that	SCONJ
ijtc-894	158	4	partially	partially	ADV
ijtc-894	158	5	taxpayer	taxpayer	NOUN
ijtc-894	158	6	compliance	compliance	NOUN
ijtc-894	158	7	is	be	AUX
ijtc-894	158	8	significantly	significantly	ADV
ijtc-894	158	9	influenced	influence	VERB
ijtc-894	158	10	by	by	ADP
ijtc-894	158	11	the	the	DET
ijtc-894	158	12	strictness	strictness	NOUN
ijtc-894	158	13	of	of	ADP
ijtc-894	158	14	tax	tax	NOUN
ijtc-894	158	15	sanctions	sanction	NOUN
ijtc-894	158	16	.	.	PUNCT
ijtc-894	159	1	uji	uji	PROPN
ijtc-894	159	2	f	f	PROPN
ijtc-894	159	3	table	table	NOUN
ijtc-894	159	4	9	9	NUM
ijtc-894	159	5	.	.	PUNCT
ijtc-894	160	1	anova	anova	PROPN
ijtc-894	160	2	table	table	PROPN
ijtc-894	160	3	anovaᵃ	anovaᵃ	PROPN
ijtc-894	160	4	model	model	NOUN
ijtc-894	160	5	sum	sum	NOUN
ijtc-894	160	6	of	of	ADP
ijtc-894	160	7	square	square	ADJ
ijtc-894	160	8	df	df	PROPN
ijtc-894	160	9	mean	mean	PROPN
ijtc-894	160	10	square	square	PROPN
ijtc-894	160	11	f	f	PROPN
ijtc-894	160	12	sig	sig	PROPN
ijtc-894	160	13	.	.	PROPN
ijtc-894	160	14	1	1	NUM
ijtc-894	160	15	regression	regression	VERB
ijtc-894	160	16	232.205	232.205	NUM
ijtc-894	160	17	2	2	NUM
ijtc-894	160	18	116.102	116.102	NUM
ijtc-894	160	19	28.155	28.155	NUM
ijtc-894	160	20	.000ᵇ	.000ᵇ	PUNCT
ijtc-894	160	21	residual	residual	ADJ
ijtc-894	160	22	193.815	193.815	NUM
ijtc-894	160	23	47	47	NUM
ijtc-894	160	24	4.124	4.124	NUM
ijtc-894	160	25	total	total	ADJ
ijtc-894	160	26	426.020	426.020	NUM
ijtc-894	160	27	49	49	NUM
ijtc-894	160	28	a.	a.	NOUN
ijtc-894	160	29	dependent	dependent	ADJ
ijtc-894	160	30	variable	variable	NOUN
ijtc-894	160	31	:	:	PUNCT
ijtc-894	160	32	taxpayer	taxpayer	NOUN
ijtc-894	160	33	compliance	compliance	PROPN
ijtc-894	160	34	b.	b.	PROPN
ijtc-894	160	35	predictors	predictor	NOUN
ijtc-894	160	36	:	:	PUNCT
ijtc-894	160	37	(	(	PUNCT
ijtc-894	160	38	constant	constant	ADJ
ijtc-894	160	39	)	)	PUNCT
ijtc-894	160	40	,	,	PUNCT
ijtc-894	160	41	firmness	firmness	NOUN
ijtc-894	160	42	of	of	ADP
ijtc-894	160	43	tax	tax	NOUN
ijtc-894	160	44	sanctions	sanction	NOUN
ijtc-894	160	45	,	,	PUNCT
ijtc-894	160	46	tax	tax	NOUN
ijtc-894	160	47	socialization	socialization	NOUN
ijtc-894	160	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	160	49	the	the	DET
ijtc-894	160	50	impact	impact	NOUN
ijtc-894	160	51	of	of	ADP
ijtc-894	160	52	tax	tax	NOUN
ijtc-894	160	53	socialization	socialization	NOUN
ijtc-894	160	54	and	and	CCONJ
ijtc-894	160	55	the	the	DET
ijtc-894	160	56	stringency	stringency	NOUN
ijtc-894	160	57	of	of	ADP
ijtc-894	160	58	tax	tax	NOUN
ijtc-894	160	59	sanctions	sanction	NOUN
ijtc-894	160	60	on	on	ADP
ijtc-894	160	61	taxpayer	taxpayer	NOUN
ijtc-894	160	62	compliance	compliance	NOUN
ijtc-894	160	63	among	among	ADP
ijtc-894	160	64	business	business	NOUN
ijtc-894	160	65	owners	owner	NOUN
ijtc-894	160	66	in	in	ADP
ijtc-894	160	67	the	the	DET
ijtc-894	160	68	lembang	lembang	PROPN
ijtc-894	160	69	area	area	NOUN
ijtc-894	160	70	silaen	silaen	PROPN
ijtc-894	160	71	and	and	CCONJ
ijtc-894	160	72	pangaribuan	pangaribuan	PROPN
ijtc-894	160	73	765	765	NUM
ijtc-894	160	74	|	|	ADV
ijtc-894	160	75	ilomata	ilomata	PROPN
ijtc-894	160	76	international	international	ADJ
ijtc-894	160	77	journal	journal	NOUN
ijtc-894	160	78	of	of	ADP
ijtc-894	160	79	tax	tax	PROPN
ijtc-894	160	80	&	&	CCONJ
ijtc-894	160	81	accounting	accounting	NOUN
ijtc-894	160	82	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	160	83	from	from	ADP
ijtc-894	160	84	the	the	DET
ijtc-894	160	85	table	table	NOUN
ijtc-894	160	86	presented	present	VERB
ijtc-894	160	87	,	,	PUNCT
ijtc-894	160	88	the	the	DET
ijtc-894	160	89	test	test	NOUN
ijtc-894	160	90	is	be	AUX
ijtc-894	160	91	carried	carry	VERB
ijtc-894	160	92	out	out	ADP
ijtc-894	160	93	using	use	VERB
ijtc-894	160	94	(	(	PUNCT
ijtc-894	160	95	anova	anova	PROPN
ijtc-894	160	96	)	)	PUNCT
ijtc-894	160	97	test	test	NOUN
ijtc-894	160	98	namely	namely	ADV
ijtc-894	160	99	by	by	ADP
ijtc-894	160	100	making	make	VERB
ijtc-894	160	101	a	a	DET
ijtc-894	160	102	comparison	comparison	NOUN
ijtc-894	160	103	among	among	ADP
ijtc-894	160	104	the	the	DET
ijtc-894	160	105	f	f	PROPN
ijtc-894	160	106	value	value	NOUN
ijtc-894	160	107	and	and	CCONJ
ijtc-894	160	108	the	the	DET
ijtc-894	160	109	table	table	NOUN
ijtc-894	160	110	f	f	PROPN
ijtc-894	160	111	value	value	NOUN
ijtc-894	160	112	.	.	PUNCT
ijtc-894	161	1	the	the	DET
ijtc-894	161	2	results	result	NOUN
ijtc-894	161	3	show	show	VERB
ijtc-894	161	4	that	that	SCONJ
ijtc-894	161	5	f	f	PROPN
ijtc-894	161	6	count	count	VERB
ijtc-894	161	7	>	>	X
ijtc-894	161	8	f	f	PROPN
ijtc-894	161	9	table	table	NOUN
ijtc-894	161	10	(	(	PUNCT
ijtc-894	161	11	28.155	28.155	NUM
ijtc-894	161	12	>	>	X
ijtc-894	161	13	3.20	3.20	NUM
ijtc-894	161	14	)	)	PUNCT
ijtc-894	161	15	with	with	ADP
ijtc-894	161	16	a	a	DET
ijtc-894	161	17	significance	significance	NOUN
ijtc-894	161	18	level	level	NOUN
ijtc-894	161	19	of	of	ADP
ijtc-894	161	20	0.000	0.000	NUM
ijtc-894	161	21	less	less	ADJ
ijtc-894	161	22	than	than	ADP
ijtc-894	161	23	5	5	NUM
ijtc-894	161	24	%	%	NOUN
ijtc-894	161	25	.	.	PUNCT
ijtc-894	162	1	therefore	therefore	ADV
ijtc-894	162	2	,	,	PUNCT
ijtc-894	162	3	hₐ3	hₐ3	NOUN
ijtc-894	162	4	is	be	AUX
ijtc-894	162	5	accepted	accept	VERB
ijtc-894	162	6	,	,	PUNCT
ijtc-894	162	7	which	which	PRON
ijtc-894	162	8	indicates	indicate	VERB
ijtc-894	162	9	that	that	SCONJ
ijtc-894	162	10	taxpayer	taxpayer	NOUN
ijtc-894	162	11	compliance	compliance	NOUN
ijtc-894	162	12	is	be	AUX
ijtc-894	162	13	significantly	significantly	ADV
ijtc-894	162	14	and	and	CCONJ
ijtc-894	162	15	simultaneously	simultaneously	ADV
ijtc-894	162	16	affected	affect	VERB
ijtc-894	162	17	by	by	ADP
ijtc-894	162	18	tax	tax	NOUN
ijtc-894	162	19	socialization	socialization	NOUN
ijtc-894	162	20	and	and	CCONJ
ijtc-894	162	21	the	the	DET
ijtc-894	162	22	firmness	firmness	NOUN
ijtc-894	162	23	of	of	ADP
ijtc-894	162	24	tax	tax	NOUN
ijtc-894	162	25	sanctions	sanction	NOUN
ijtc-894	162	26	.	.	PUNCT
ijtc-894	163	1	multiple	multiple	ADJ
ijtc-894	163	2	linear	linear	ADJ
ijtc-894	163	3	regression	regression	NOUN
ijtc-894	163	4	analysis	analysis	NOUN
ijtc-894	163	5	multiple	multiple	ADJ
ijtc-894	163	6	linear	linear	PROPN
ijtc-894	163	7	regression	regression	NOUN
ijtc-894	163	8	equations	equation	NOUN
ijtc-894	163	9	can	can	AUX
ijtc-894	163	10	be	be	AUX
ijtc-894	163	11	obtained	obtain	VERB
ijtc-894	163	12	as	as	SCONJ
ijtc-894	163	13	shown	show	VERB
ijtc-894	163	14	in	in	ADP
ijtc-894	163	15	table	table	NOUN
ijtc-894	163	16	5.8	5.8	NUM
ijtc-894	163	17	,	,	PUNCT
ijtc-894	163	18	as	as	SCONJ
ijtc-894	163	19	follows	follow	VERB
ijtc-894	163	20	:	:	PUNCT
ijtc-894	163	21	formula	formula	NOUN
ijtc-894	163	22	:	:	PUNCT
ijtc-894	164	1	y	y	X
ijtc-894	164	2	=	=	PUNCT
ijtc-894	164	3	a	a	PRON
ijtc-894	164	4	+	+	X
ijtc-894	164	5	bx1	bx1	ADJ
ijtc-894	164	6	+	+	CCONJ
ijtc-894	164	7	bx2	bx2	NOUN
ijtc-894	164	8	y	y	NOUN
ijtc-894	164	9	=	=	PUNCT
ijtc-894	165	1	10.249	10.249	NUM
ijtc-894	165	2	+	+	NUM
ijtc-894	165	3	0.101x1	0.101x1	NUM
ijtc-894	166	1	+	+	CCONJ
ijtc-894	166	2	0.589x2	0.589x2	NUM
ijtc-894	166	3	information	information	NOUN
ijtc-894	166	4	:	:	PUNCT
ijtc-894	166	5	y	y	NOUN
ijtc-894	166	6	=	=	PUNCT
ijtc-894	166	7	taxpayer	taxpayer	NOUN
ijtc-894	166	8	compliance	compliance	NOUN
ijtc-894	167	1	x1	x1	NOUN
ijtc-894	168	1	=	=	PUNCT
ijtc-894	169	1	tax	tax	NOUN
ijtc-894	169	2	socialization	socialization	NOUN
ijtc-894	169	3	x2	x2	NOUN
ijtc-894	170	1	=	=	NOUN
ijtc-894	170	2	firmness	firmness	NOUN
ijtc-894	170	3	of	of	ADP
ijtc-894	170	4	tax	tax	NOUN
ijtc-894	170	5	sanctions	sanction	NOUN
ijtc-894	170	6	a	a	X
ijtc-894	170	7	)	)	PUNCT
ijtc-894	170	8	the	the	DET
ijtc-894	170	9	value	value	NOUN
ijtc-894	170	10	of	of	ADP
ijtc-894	170	11	the	the	DET
ijtc-894	170	12	constant	constant	ADJ
ijtc-894	170	13	(	(	PUNCT
ijtc-894	170	14	a	a	NOUN
ijtc-894	170	15	)	)	PUNCT
ijtc-894	170	16	is	be	AUX
ijtc-894	170	17	the	the	DET
ijtc-894	170	18	value	value	NOUN
ijtc-894	170	19	that	that	PRON
ijtc-894	170	20	represents	represent	VERB
ijtc-894	170	21	taxpayer	taxpayer	NOUN
ijtc-894	170	22	compliance	compliance	NOUN
ijtc-894	170	23	(	(	PUNCT
ijtc-894	170	24	y	y	NOUN
ijtc-894	170	25	)	)	PUNCT
ijtc-894	170	26	when	when	SCONJ
ijtc-894	170	27	the	the	DET
ijtc-894	170	28	value	value	NOUN
ijtc-894	170	29	of	of	ADP
ijtc-894	170	30	the	the	DET
ijtc-894	170	31	tax	tax	NOUN
ijtc-894	170	32	socialization	socialization	NOUN
ijtc-894	170	33	variable	variable	NOUN
ijtc-894	170	34	and	and	CCONJ
ijtc-894	170	35	the	the	DET
ijtc-894	170	36	strictness	strictness	NOUN
ijtc-894	170	37	of	of	ADP
ijtc-894	170	38	tax	tax	NOUN
ijtc-894	170	39	sanctions	sanction	NOUN
ijtc-894	170	40	is	be	AUX
ijtc-894	170	41	found	find	VERB
ijtc-894	170	42	to	to	PART
ijtc-894	170	43	be	be	AUX
ijtc-894	170	44	zero	zero	NUM
ijtc-894	170	45	.	.	PUNCT
ijtc-894	171	1	that	that	DET
ijtc-894	171	2	way	way	NOUN
ijtc-894	171	3	,	,	PUNCT
ijtc-894	171	4	if	if	SCONJ
ijtc-894	171	5	tax	tax	NOUN
ijtc-894	171	6	socialization	socialization	NOUN
ijtc-894	171	7	and	and	CCONJ
ijtc-894	171	8	strict	strict	ADJ
ijtc-894	171	9	tax	tax	NOUN
ijtc-894	171	10	sanctions	sanction	NOUN
ijtc-894	171	11	are	be	AUX
ijtc-894	171	12	not	not	PART
ijtc-894	171	13	enforced	enforce	VERB
ijtc-894	171	14	,	,	PUNCT
ijtc-894	171	15	the	the	DET
ijtc-894	171	16	value	value	NOUN
ijtc-894	171	17	that	that	PRON
ijtc-894	171	18	will	will	AUX
ijtc-894	171	19	be	be	AUX
ijtc-894	171	20	shown	show	VERB
ijtc-894	171	21	from	from	ADP
ijtc-894	171	22	taxpayer	taxpayer	NOUN
ijtc-894	171	23	compliance	compliance	NOUN
ijtc-894	171	24	is	be	AUX
ijtc-894	171	25	10.249	10.249	NUM
ijtc-894	171	26	.	.	PUNCT
ijtc-894	172	1	b	b	X
ijtc-894	172	2	)	)	PUNCT
ijtc-894	172	3	the	the	DET
ijtc-894	172	4	regression	regression	NOUN
ijtc-894	172	5	coefficient	coefficient	NOUN
ijtc-894	172	6	on	on	ADP
ijtc-894	172	7	the	the	DET
ijtc-894	172	8	x1	x1	PROPN
ijtc-894	172	9	variable	variable	NOUN
ijtc-894	172	10	,	,	PUNCT
ijtc-894	172	11	namely	namely	ADV
ijtc-894	172	12	tax	tax	NOUN
ijtc-894	172	13	socialization	socialization	NOUN
ijtc-894	172	14	,	,	PUNCT
ijtc-894	172	15	is	be	AUX
ijtc-894	172	16	equal	equal	ADJ
ijtc-894	172	17	to	to	ADP
ijtc-894	172	18	0.101	0.101	NUM
ijtc-894	172	19	.	.	PUNCT
ijtc-894	173	1	this	this	PRON
ijtc-894	173	2	indicates	indicate	VERB
ijtc-894	173	3	that	that	SCONJ
ijtc-894	173	4	the	the	DET
ijtc-894	173	5	tax	tax	NOUN
ijtc-894	173	6	socialization	socialization	NOUN
ijtc-894	173	7	variable	variable	NOUN
ijtc-894	173	8	can	can	AUX
ijtc-894	173	9	show	show	VERB
ijtc-894	173	10	an	an	DET
ijtc-894	173	11	influence	influence	NOUN
ijtc-894	173	12	on	on	ADP
ijtc-894	173	13	the	the	DET
ijtc-894	173	14	level	level	NOUN
ijtc-894	173	15	of	of	ADP
ijtc-894	173	16	taxpayer	taxpayer	NOUN
ijtc-894	173	17	compliance	compliance	NOUN
ijtc-894	173	18	.	.	PUNCT
ijtc-894	174	1	therefore	therefore	ADV
ijtc-894	174	2	,	,	PUNCT
ijtc-894	174	3	the	the	PRON
ijtc-894	174	4	more	more	ADV
ijtc-894	174	5	often	often	ADV
ijtc-894	174	6	the	the	DET
ijtc-894	174	7	tax	tax	NOUN
ijtc-894	174	8	socialization	socialization	NOUN
ijtc-894	174	9	is	be	AUX
ijtc-894	174	10	realized	realize	VERB
ijtc-894	174	11	,	,	PUNCT
ijtc-894	174	12	the	the	PRON
ijtc-894	174	13	more	more	ADJ
ijtc-894	174	14	it	it	PRON
ijtc-894	174	15	will	will	AUX
ijtc-894	174	16	positively	positively	ADV
ijtc-894	174	17	affect	affect	VERB
ijtc-894	174	18	the	the	DET
ijtc-894	174	19	level	level	NOUN
ijtc-894	174	20	of	of	ADP
ijtc-894	174	21	taxpayer	taxpayer	NOUN
ijtc-894	174	22	compliance	compliance	NOUN
ijtc-894	174	23	.	.	PUNCT
ijtc-894	175	1	c	c	X
ijtc-894	175	2	)	)	PUNCT
ijtc-894	175	3	the	the	DET
ijtc-894	175	4	regression	regression	NOUN
ijtc-894	175	5	coefficient	coefficient	NOUN
ijtc-894	175	6	on	on	ADP
ijtc-894	175	7	the	the	DET
ijtc-894	175	8	variable	variable	ADJ
ijtc-894	175	9	x2	x2	NOUN
ijtc-894	175	10	,	,	PUNCT
ijtc-894	175	11	namely	namely	ADV
ijtc-894	175	12	the	the	DET
ijtc-894	175	13	firmness	firmness	NOUN
ijtc-894	175	14	of	of	ADP
ijtc-894	175	15	tax	tax	NOUN
ijtc-894	175	16	sanctions	sanction	NOUN
ijtc-894	175	17	,	,	PUNCT
ijtc-894	175	18	is	be	AUX
ijtc-894	175	19	0.589	0.589	NUM
ijtc-894	175	20	.	.	PUNCT
ijtc-894	176	1	this	this	PRON
ijtc-894	176	2	means	mean	VERB
ijtc-894	176	3	that	that	SCONJ
ijtc-894	176	4	the	the	DET
ijtc-894	176	5	level	level	NOUN
ijtc-894	176	6	of	of	ADP
ijtc-894	176	7	taxpayer	taxpayer	NOUN
ijtc-894	176	8	compliance	compliance	NOUN
ijtc-894	176	9	can	can	AUX
ijtc-894	176	10	be	be	AUX
ijtc-894	176	11	affected	affect	VERB
ijtc-894	176	12	by	by	ADP
ijtc-894	176	13	the	the	DET
ijtc-894	176	14	level	level	NOUN
ijtc-894	176	15	of	of	ADP
ijtc-894	176	16	strictness	strictness	NOUN
ijtc-894	176	17	of	of	ADP
ijtc-894	176	18	tax	tax	NOUN
ijtc-894	176	19	sanctions	sanction	NOUN
ijtc-894	176	20	.	.	PUNCT
ijtc-894	177	1	it	it	PRON
ijtc-894	177	2	means	mean	VERB
ijtc-894	177	3	,	,	PUNCT
ijtc-894	177	4	the	the	DET
ijtc-894	177	5	application	application	NOUN
ijtc-894	177	6	of	of	ADP
ijtc-894	177	7	tax	tax	NOUN
ijtc-894	177	8	sanctions	sanction	NOUN
ijtc-894	177	9	is	be	AUX
ijtc-894	177	10	emphasized	emphasize	VERB
ijtc-894	177	11	,	,	PUNCT
ijtc-894	177	12	it	it	PRON
ijtc-894	177	13	can	can	AUX
ijtc-894	177	14	show	show	VERB
ijtc-894	177	15	a	a	DET
ijtc-894	177	16	positive	positive	ADJ
ijtc-894	177	17	impact	impact	NOUN
ijtc-894	177	18	on	on	ADP
ijtc-894	177	19	the	the	DET
ijtc-894	177	20	level	level	NOUN
ijtc-894	177	21	of	of	ADP
ijtc-894	177	22	taxpayer	taxpayer	NOUN
ijtc-894	177	23	compliance	compliance	NOUN
ijtc-894	177	24	.	.	PUNCT
ijtc-894	178	1	determination	determination	NOUN
ijtc-894	178	2	coefficient	coefficient	NOUN
ijtc-894	178	3	table	table	NOUN
ijtc-894	178	4	10	10	NUM
ijtc-894	178	5	.	.	PUNCT
ijtc-894	179	1	determination	determination	NOUN
ijtc-894	179	2	table	table	NOUN
ijtc-894	179	3	a.	a.	NOUN
ijtc-894	179	4	predictors	predictor	NOUN
ijtc-894	179	5	:	:	PUNCT
ijtc-894	179	6	(	(	PUNCT
ijtc-894	179	7	constant	constant	ADJ
ijtc-894	179	8	)	)	PUNCT
ijtc-894	179	9	,	,	PUNCT
ijtc-894	179	10	firmness	firmness	NOUN
ijtc-894	179	11	of	of	ADP
ijtc-894	179	12	tax	tax	NOUN
ijtc-894	179	13	sanctions	sanction	NOUN
ijtc-894	179	14	,	,	PUNCT
ijtc-894	179	15	tax	tax	NOUN
ijtc-894	179	16	socialization	socialization	NOUN
ijtc-894	179	17	b.	b.	PROPN
ijtc-894	179	18	dependent	dependent	ADJ
ijtc-894	179	19	variable	variable	NOUN
ijtc-894	179	20	:	:	PUNCT
ijtc-894	179	21	taxpayer	taxpayer	NOUN
ijtc-894	179	22	compliance	compliance	NOUN
ijtc-894	179	23	table	table	NOUN
ijtc-894	179	24	10	10	NUM
ijtc-894	179	25	above	above	ADV
ijtc-894	179	26	shows	show	VERB
ijtc-894	179	27	a	a	DET
ijtc-894	179	28	value	value	NOUN
ijtc-894	179	29	of	of	ADP
ijtc-894	179	30	0.545	0.545	NUM
ijtc-894	179	31	or	or	CCONJ
ijtc-894	179	32	54.5	54.5	NUM
ijtc-894	179	33	%	%	NOUN
ijtc-894	179	34	.	.	PUNCT
ijtc-894	180	1	this	this	PRON
ijtc-894	180	2	means	mean	VERB
ijtc-894	180	3	that	that	SCONJ
ijtc-894	180	4	taxpayer	taxpayer	NOUN
ijtc-894	180	5	compliance	compliance	NOUN
ijtc-894	180	6	is	be	AUX
ijtc-894	180	7	affected	affect	VERB
ijtc-894	180	8	by	by	ADP
ijtc-894	180	9	54.5	54.5	NUM
ijtc-894	180	10	%	%	NOUN
ijtc-894	180	11	of	of	ADP
ijtc-894	180	12	the	the	DET
ijtc-894	180	13	two	two	NUM
ijtc-894	180	14	variables	variable	NOUN
ijtc-894	180	15	,	,	PUNCT
ijtc-894	180	16	namely	namely	ADV
ijtc-894	180	17	socialization	socialization	NOUN
ijtc-894	180	18	and	and	CCONJ
ijtc-894	180	19	strictness	strictness	NOUN
ijtc-894	180	20	of	of	ADP
ijtc-894	180	21	tax	tax	NOUN
ijtc-894	180	22	sanctions	sanction	NOUN
ijtc-894	180	23	.	.	PUNCT
ijtc-894	181	1	meanwhile	meanwhile	ADV
ijtc-894	181	2	,	,	PUNCT
ijtc-894	181	3	the	the	DET
ijtc-894	181	4	model	model	NOUN
ijtc-894	181	5	summaryᵇ	summaryᵇ	PROPN
ijtc-894	181	6	adjusted	adjust	VERB
ijtc-894	181	7	r	r	NOUN
ijtc-894	181	8	std	std	NOUN
ijtc-894	181	9	.	.	NOUN
ijtc-894	181	10	error	error	NOUN
ijtc-894	181	11	of	of	ADP
ijtc-894	181	12	model	model	NOUN
ijtc-894	181	13	r	r	NOUN
ijtc-894	181	14	r	r	NOUN
ijtc-894	181	15	square	square	ADJ
ijtc-894	181	16	square	square	NOUN
ijtc-894	181	17	the	the	DET
ijtc-894	181	18	estimate	estimate	NOUN
ijtc-894	181	19	1	1	NUM
ijtc-894	181	20	.738ᵃ	.738ᵃ	PROPN
ijtc-894	181	21	.545	.545	NUM
ijtc-894	181	22	.526	.526	NUM
ijtc-894	181	23	2.031	2.031	NUM
ijtc-894	181	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	181	25	the	the	DET
ijtc-894	181	26	impact	impact	NOUN
ijtc-894	181	27	of	of	ADP
ijtc-894	181	28	tax	tax	NOUN
ijtc-894	181	29	socialization	socialization	NOUN
ijtc-894	181	30	and	and	CCONJ
ijtc-894	181	31	the	the	DET
ijtc-894	181	32	stringency	stringency	NOUN
ijtc-894	181	33	of	of	ADP
ijtc-894	181	34	tax	tax	NOUN
ijtc-894	181	35	sanctions	sanction	NOUN
ijtc-894	181	36	on	on	ADP
ijtc-894	181	37	taxpayer	taxpayer	NOUN
ijtc-894	181	38	compliance	compliance	NOUN
ijtc-894	181	39	among	among	ADP
ijtc-894	181	40	business	business	NOUN
ijtc-894	181	41	owners	owner	NOUN
ijtc-894	181	42	in	in	ADP
ijtc-894	181	43	the	the	DET
ijtc-894	181	44	lembang	lembang	PROPN
ijtc-894	181	45	area	area	NOUN
ijtc-894	181	46	silaen	silaen	PROPN
ijtc-894	181	47	and	and	CCONJ
ijtc-894	181	48	pangaribuan	pangaribuan	PROPN
ijtc-894	181	49	766	766	NUM
ijtc-894	181	50	|	|	ADV
ijtc-894	181	51	ilomata	ilomata	PROPN
ijtc-894	181	52	international	international	ADJ
ijtc-894	181	53	journal	journal	NOUN
ijtc-894	181	54	of	of	ADP
ijtc-894	181	55	tax	tax	PROPN
ijtc-894	181	56	&	&	CCONJ
ijtc-894	181	57	accounting	accounting	PROPN
ijtc-894	181	58	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	181	59	remaining	remain	VERB
ijtc-894	181	60	45.5	45.5	NUM
ijtc-894	181	61	%	%	NOUN
ijtc-894	181	62	is	be	AUX
ijtc-894	181	63	influenced	influence	VERB
ijtc-894	181	64	by	by	ADP
ijtc-894	181	65	other	other	ADJ
ijtc-894	181	66	factors	factor	NOUN
ijtc-894	181	67	not	not	PART
ijtc-894	181	68	described	describe	VERB
ijtc-894	181	69	in	in	ADP
ijtc-894	181	70	this	this	DET
ijtc-894	181	71	study	study	NOUN
ijtc-894	181	72	and	and	CCONJ
ijtc-894	181	73	not	not	PART
ijtc-894	181	74	explained	explain	VERB
ijtc-894	181	75	in	in	ADP
ijtc-894	181	76	the	the	DET
ijtc-894	181	77	table	table	NOUN
ijtc-894	181	78	effect	effect	NOUN
ijtc-894	181	79	of	of	ADP
ijtc-894	181	80	tax	tax	NOUN
ijtc-894	181	81	socialization	socialization	NOUN
ijtc-894	181	82	on	on	ADP
ijtc-894	181	83	taxpayer	taxpayer	NOUN
ijtc-894	181	84	compliance	compliance	NOUN
ijtc-894	181	85	the	the	DET
ijtc-894	181	86	regression	regression	NOUN
ijtc-894	181	87	test	test	NOUN
ijtc-894	181	88	results	result	NOUN
ijtc-894	181	89	,	,	PUNCT
ijtc-894	181	90	namely	namely	ADV
ijtc-894	181	91	the	the	DET
ijtc-894	181	92	t	t	NOUN
ijtc-894	181	93	-	-	PUNCT
ijtc-894	181	94	test	test	NOUN
ijtc-894	181	95	for	for	ADP
ijtc-894	181	96	the	the	DET
ijtc-894	181	97	variable	variable	NOUN
ijtc-894	181	98	(	(	PUNCT
ijtc-894	181	99	x1	x1	PROPN
ijtc-894	181	100	)	)	PUNCT
ijtc-894	181	101	,	,	PUNCT
ijtc-894	181	102	the	the	DET
ijtc-894	181	103	socialization	socialization	NOUN
ijtc-894	181	104	of	of	ADP
ijtc-894	181	105	taxation	taxation	NOUN
ijtc-894	181	106	in	in	ADP
ijtc-894	181	107	this	this	DET
ijtc-894	181	108	study	study	NOUN
ijtc-894	181	109	,	,	PUNCT
ijtc-894	181	110	with	with	ADP
ijtc-894	181	111	a	a	DET
ijtc-894	181	112	significance	significance	NOUN
ijtc-894	181	113	level	level	NOUN
ijtc-894	181	114	of	of	ADP
ijtc-894	181	115	0.432	0.432	NUM
ijtc-894	181	116	where	where	SCONJ
ijtc-894	181	117	0.432	0.432	NUM
ijtc-894	181	118	>	>	X
ijtc-894	181	119	0.05	0.05	NUM
ijtc-894	181	120	.	.	PUNCT
ijtc-894	182	1	thus	thus	ADV
ijtc-894	182	2	,	,	PUNCT
ijtc-894	182	3	it	it	PRON
ijtc-894	182	4	is	be	AUX
ijtc-894	182	5	concluded	conclude	VERB
ijtc-894	182	6	that	that	SCONJ
ijtc-894	182	7	hₐ1	hₐ1	NOUN
ijtc-894	182	8	is	be	AUX
ijtc-894	182	9	rejected	reject	VERB
ijtc-894	182	10	.	.	PUNCT
ijtc-894	183	1	this	this	DET
ijtc-894	183	2	result	result	NOUN
ijtc-894	183	3	means	mean	VERB
ijtc-894	183	4	that	that	SCONJ
ijtc-894	183	5	tax	tax	NOUN
ijtc-894	183	6	socialization	socialization	NOUN
ijtc-894	183	7	does	do	AUX
ijtc-894	183	8	not	not	PART
ijtc-894	183	9	significantly	significantly	ADV
ijtc-894	183	10	affect	affect	VERB
ijtc-894	183	11	taxpayer	taxpayer	NOUN
ijtc-894	183	12	compliance	compliance	NOUN
ijtc-894	183	13	;	;	PUNCT
ijtc-894	183	14	it	it	PRON
ijtc-894	183	15	is	be	AUX
ijtc-894	183	16	similar	similar	ADJ
ijtc-894	183	17	to	to	ADP
ijtc-894	183	18	the	the	DET
ijtc-894	183	19	previous	previous	ADJ
ijtc-894	183	20	findings	finding	NOUN
ijtc-894	183	21	by	by	ADP
ijtc-894	183	22	(	(	PUNCT
ijtc-894	183	23	veronica	veronica	PROPN
ijtc-894	183	24	2015	2015	NUM
ijtc-894	183	25	)	)	PUNCT
ijtc-894	183	26	and	and	CCONJ
ijtc-894	183	27	(	(	PUNCT
ijtc-894	183	28	ainul	ainul	NOUN
ijtc-894	183	29	2021	2021	NUM
ijtc-894	183	30	)	)	PUNCT
ijtc-894	183	31	.	.	PUNCT
ijtc-894	184	1	when	when	SCONJ
ijtc-894	184	2	we	we	PRON
ijtc-894	184	3	pay	pay	VERB
ijtc-894	184	4	attention	attention	NOUN
ijtc-894	184	5	to	to	ADP
ijtc-894	184	6	the	the	DET
ijtc-894	184	7	results	result	NOUN
ijtc-894	184	8	of	of	ADP
ijtc-894	184	9	previous	previous	ADJ
ijtc-894	184	10	research	research	NOUN
ijtc-894	184	11	,	,	PUNCT
ijtc-894	184	12	there	there	PRON
ijtc-894	184	13	are	be	VERB
ijtc-894	184	14	similarities	similarity	NOUN
ijtc-894	184	15	with	with	ADP
ijtc-894	184	16	this	this	DET
ijtc-894	184	17	study	study	NOUN
ijtc-894	184	18	,	,	PUNCT
ijtc-894	184	19	namely	namely	ADV
ijtc-894	184	20	,	,	PUNCT
ijtc-894	184	21	tax	tax	NOUN
ijtc-894	184	22	socialization	socialization	NOUN
ijtc-894	184	23	does	do	AUX
ijtc-894	184	24	not	not	PART
ijtc-894	184	25	significantly	significantly	ADV
ijtc-894	184	26	affect	affect	VERB
ijtc-894	184	27	taxpayer	taxpayer	NOUN
ijtc-894	184	28	compliance	compliance	NOUN
ijtc-894	184	29	.	.	PUNCT
ijtc-894	185	1	this	this	DET
ijtc-894	185	2	result	result	NOUN
ijtc-894	185	3	proves	prove	VERB
ijtc-894	185	4	that	that	SCONJ
ijtc-894	185	5	the	the	DET
ijtc-894	185	6	socialization	socialization	NOUN
ijtc-894	185	7	received	receive	VERB
ijtc-894	185	8	by	by	ADP
ijtc-894	185	9	taxpayers	taxpayer	NOUN
ijtc-894	185	10	who	who	PRON
ijtc-894	185	11	own	own	VERB
ijtc-894	185	12	businesses	business	NOUN
ijtc-894	185	13	is	be	AUX
ijtc-894	185	14	still	still	ADV
ijtc-894	185	15	ineffective	ineffective	ADJ
ijtc-894	185	16	,	,	PUNCT
ijtc-894	185	17	so	so	ADV
ijtc-894	185	18	many	many	ADJ
ijtc-894	185	19	do	do	AUX
ijtc-894	185	20	not	not	PART
ijtc-894	185	21	feel	feel	VERB
ijtc-894	185	22	compelled	compel	VERB
ijtc-894	185	23	to	to	PART
ijtc-894	185	24	become	become	VERB
ijtc-894	185	25	more	more	ADV
ijtc-894	185	26	aware	aware	ADJ
ijtc-894	185	27	of	of	ADP
ijtc-894	185	28	the	the	DET
ijtc-894	185	29	taxation	taxation	NOUN
ijtc-894	185	30	system	system	NOUN
ijtc-894	185	31	and	and	CCONJ
ijtc-894	185	32	become	become	VERB
ijtc-894	185	33	more	more	ADV
ijtc-894	185	34	compliant	compliant	ADJ
ijtc-894	185	35	in	in	ADP
ijtc-894	185	36	paying	pay	VERB
ijtc-894	185	37	taxes	taxis	NOUN
ijtc-894	185	38	.	.	PUNCT
ijtc-894	186	1	there	there	PRON
ijtc-894	186	2	needs	need	VERB
ijtc-894	186	3	to	to	PART
ijtc-894	186	4	be	be	AUX
ijtc-894	186	5	further	further	ADJ
ijtc-894	186	6	attention	attention	NOUN
ijtc-894	186	7	to	to	ADP
ijtc-894	186	8	increasing	increase	VERB
ijtc-894	186	9	the	the	DET
ijtc-894	186	10	effectiveness	effectiveness	NOUN
ijtc-894	186	11	of	of	ADP
ijtc-894	186	12	socialization	socialization	NOUN
ijtc-894	186	13	,	,	PUNCT
ijtc-894	186	14	in	in	ADP
ijtc-894	186	15	this	this	DET
ijtc-894	186	16	case	case	NOUN
ijtc-894	186	17	,	,	PUNCT
ijtc-894	186	18	the	the	DET
ijtc-894	186	19	tax	tax	NOUN
ijtc-894	186	20	system	system	NOUN
ijtc-894	186	21	;	;	PUNCT
ijtc-894	186	22	this	this	PRON
ijtc-894	186	23	is	be	AUX
ijtc-894	186	24	done	do	VERB
ijtc-894	186	25	so	so	SCONJ
ijtc-894	186	26	that	that	SCONJ
ijtc-894	186	27	it	it	PRON
ijtc-894	186	28	has	have	VERB
ijtc-894	186	29	a	a	DET
ijtc-894	186	30	good	good	ADJ
ijtc-894	186	31	influence	influence	NOUN
ijtc-894	186	32	on	on	ADP
ijtc-894	186	33	the	the	DET
ijtc-894	186	34	level	level	NOUN
ijtc-894	186	35	of	of	ADP
ijtc-894	186	36	taxpayer	taxpayer	NOUN
ijtc-894	186	37	compliance	compliance	NOUN
ijtc-894	186	38	.	.	PUNCT
ijtc-894	187	1	the	the	DET
ijtc-894	187	2	reason	reason	NOUN
ijtc-894	187	3	for	for	ADP
ijtc-894	187	4	fulfilling	fulfil	VERB
ijtc-894	187	5	tax	tax	NOUN
ijtc-894	187	6	obligations	obligation	NOUN
ijtc-894	187	7	lies	lie	VERB
ijtc-894	187	8	not	not	PART
ijtc-894	187	9	in	in	ADP
ijtc-894	187	10	the	the	DET
ijtc-894	187	11	frequent	frequent	ADJ
ijtc-894	187	12	socialization	socialization	NOUN
ijtc-894	187	13	,	,	PUNCT
ijtc-894	187	14	but	but	CCONJ
ijtc-894	187	15	awareness	awareness	NOUN
ijtc-894	187	16	is	be	AUX
ijtc-894	187	17	the	the	DET
ijtc-894	187	18	key	key	NOUN
ijtc-894	187	19	that	that	PRON
ijtc-894	187	20	can	can	AUX
ijtc-894	187	21	influence	influence	VERB
ijtc-894	187	22	it	it	PRON
ijtc-894	187	23	because	because	SCONJ
ijtc-894	187	24	with	with	ADP
ijtc-894	187	25	awareness	awareness	NOUN
ijtc-894	187	26	the	the	DET
ijtc-894	187	27	taxpayer	taxpayer	NOUN
ijtc-894	187	28	will	will	AUX
ijtc-894	187	29	fulfill	fulfill	VERB
ijtc-894	187	30	the	the	DET
ijtc-894	187	31	tax	tax	NOUN
ijtc-894	187	32	obligations	obligation	NOUN
ijtc-894	187	33	that	that	PRON
ijtc-894	187	34	must	must	AUX
ijtc-894	187	35	be	be	AUX
ijtc-894	187	36	fulfilled	fulfil	VERB
ijtc-894	187	37	more	more	ADV
ijtc-894	187	38	obediently	obediently	ADV
ijtc-894	187	39	.	.	PUNCT
ijtc-894	188	1	therefore	therefore	ADV
ijtc-894	188	2	,	,	PUNCT
ijtc-894	188	3	it	it	PRON
ijtc-894	188	4	is	be	AUX
ijtc-894	188	5	hoped	hope	VERB
ijtc-894	188	6	that	that	SCONJ
ijtc-894	188	7	local	local	ADJ
ijtc-894	188	8	governments	government	NOUN
ijtc-894	188	9	will	will	AUX
ijtc-894	188	10	increase	increase	VERB
ijtc-894	188	11	awareness	awareness	NOUN
ijtc-894	188	12	of	of	ADP
ijtc-894	188	13	fulfilling	fulfil	VERB
ijtc-894	188	14	tax	tax	NOUN
ijtc-894	188	15	obligations	obligation	NOUN
ijtc-894	188	16	for	for	ADP
ijtc-894	188	17	taxpayers	taxpayer	NOUN
ijtc-894	188	18	,	,	PUNCT
ijtc-894	188	19	which	which	PRON
ijtc-894	188	20	can	can	AUX
ijtc-894	188	21	be	be	AUX
ijtc-894	188	22	achieved	achieve	VERB
ijtc-894	188	23	by	by	ADP
ijtc-894	188	24	increasing	increase	VERB
ijtc-894	188	25	their	their	PRON
ijtc-894	188	26	performance	performance	NOUN
ijtc-894	188	27	in	in	ADP
ijtc-894	188	28	providing	provide	VERB
ijtc-894	188	29	socialization	socialization	NOUN
ijtc-894	188	30	about	about	ADP
ijtc-894	188	31	taxation	taxation	NOUN
ijtc-894	188	32	for	for	ADP
ijtc-894	188	33	taxpayers	taxpayer	NOUN
ijtc-894	188	34	by	by	ADP
ijtc-894	188	35	assisting	assist	VERB
ijtc-894	188	36	in	in	ADP
ijtc-894	188	37	the	the	DET
ijtc-894	188	38	form	form	NOUN
ijtc-894	188	39	of	of	ADP
ijtc-894	188	40	direct	direct	ADJ
ijtc-894	188	41	education	education	NOUN
ijtc-894	188	42	from	from	ADP
ijtc-894	188	43	tax	tax	NOUN
ijtc-894	188	44	officers	officer	NOUN
ijtc-894	188	45	who	who	PRON
ijtc-894	188	46	can	can	AUX
ijtc-894	188	47	clarify	clarify	VERB
ijtc-894	188	48	the	the	DET
ijtc-894	188	49	importance	importance	NOUN
ijtc-894	188	50	of	of	ADP
ijtc-894	188	51	paying	pay	VERB
ijtc-894	188	52	taxes	taxis	NOUN
ijtc-894	188	53	.	.	PUNCT
ijtc-894	189	1	benefits	benefit	NOUN
ijtc-894	189	2	will	will	AUX
ijtc-894	189	3	pay	pay	VERB
ijtc-894	189	4	taxes	taxis	NOUN
ijtc-894	189	5	,	,	PUNCT
ijtc-894	189	6	and	and	CCONJ
ijtc-894	189	7	give	give	VERB
ijtc-894	189	8	the	the	DET
ijtc-894	189	9	view	view	NOUN
ijtc-894	189	10	that	that	SCONJ
ijtc-894	189	11	compliance	compliance	NOUN
ijtc-894	189	12	in	in	ADP
ijtc-894	189	13	paying	pay	VERB
ijtc-894	189	14	their	their	PRON
ijtc-894	189	15	tax	tax	NOUN
ijtc-894	189	16	obligations	obligation	NOUN
ijtc-894	189	17	is	be	AUX
ijtc-894	189	18	a	a	DET
ijtc-894	189	19	good	good	ADJ
ijtc-894	189	20	thing	thing	NOUN
ijtc-894	189	21	and	and	CCONJ
ijtc-894	189	22	is	be	AUX
ijtc-894	189	23	a	a	DET
ijtc-894	189	24	must	must	NOUN
ijtc-894	189	25	so	so	SCONJ
ijtc-894	189	26	that	that	SCONJ
ijtc-894	189	27	taxpayers	taxpayer	NOUN
ijtc-894	189	28	in	in	ADP
ijtc-894	189	29	this	this	DET
ijtc-894	189	30	case	case	NOUN
ijtc-894	189	31	,	,	PUNCT
ijtc-894	189	32	namely	namely	ADV
ijtc-894	189	33	the	the	DET
ijtc-894	189	34	public	public	NOUN
ijtc-894	189	35	become	become	VERB
ijtc-894	189	36	more	more	ADV
ijtc-894	189	37	obedient	obedient	ADJ
ijtc-894	189	38	in	in	ADP
ijtc-894	189	39	complying	comply	VERB
ijtc-894	189	40	with	with	ADP
ijtc-894	189	41	applicable	applicable	ADJ
ijtc-894	189	42	tax	tax	NOUN
ijtc-894	189	43	rules	rule	NOUN
ijtc-894	189	44	.	.	PUNCT
ijtc-894	190	1	the	the	DET
ijtc-894	190	2	effect	effect	NOUN
ijtc-894	190	3	of	of	ADP
ijtc-894	190	4	firmness	firmness	NOUN
ijtc-894	190	5	of	of	ADP
ijtc-894	190	6	tax	tax	NOUN
ijtc-894	190	7	sanctions	sanction	NOUN
ijtc-894	190	8	on	on	ADP
ijtc-894	190	9	taxpayer	taxpayer	NOUN
ijtc-894	190	10	compliance	compliance	NOUN
ijtc-894	190	11	the	the	DET
ijtc-894	190	12	results	result	NOUN
ijtc-894	190	13	of	of	ADP
ijtc-894	190	14	the	the	DET
ijtc-894	190	15	regression	regression	NOUN
ijtc-894	190	16	test	test	NOUN
ijtc-894	190	17	or	or	CCONJ
ijtc-894	190	18	t	t	NOUN
ijtc-894	190	19	-	-	PUNCT
ijtc-894	190	20	test	test	NOUN
ijtc-894	190	21	for	for	ADP
ijtc-894	190	22	the	the	DET
ijtc-894	190	23	variable	variable	NOUN
ijtc-894	190	24	of	of	ADP
ijtc-894	190	25	firmness	firmness	NOUN
ijtc-894	190	26	of	of	ADP
ijtc-894	190	27	tax	tax	NOUN
ijtc-894	190	28	sanctions	sanction	NOUN
ijtc-894	190	29	(	(	PUNCT
ijtc-894	190	30	x2	x2	PROPN
ijtc-894	190	31	)	)	PUNCT
ijtc-894	190	32	,	,	PUNCT
ijtc-894	190	33	which	which	PRON
ijtc-894	190	34	has	have	AUX
ijtc-894	190	35	been	be	AUX
ijtc-894	190	36	studied	study	VERB
ijtc-894	190	37	,	,	PUNCT
ijtc-894	190	38	have	have	VERB
ijtc-894	190	39	a	a	DET
ijtc-894	190	40	significant	significant	ADJ
ijtc-894	190	41	value	value	NOUN
ijtc-894	190	42	of	of	ADP
ijtc-894	190	43	0.000	0.000	NUM
ijtc-894	190	44	where	where	SCONJ
ijtc-894	190	45	0.000	0.000	NUM
ijtc-894	190	46	<	<	X
ijtc-894	190	47	2.01174	2.01174	NUM
ijtc-894	190	48	.	.	PUNCT
ijtc-894	191	1	thus	thus	ADV
ijtc-894	191	2	,	,	PUNCT
ijtc-894	191	3	it	it	PRON
ijtc-894	191	4	can	can	AUX
ijtc-894	191	5	be	be	AUX
ijtc-894	191	6	concluded	conclude	VERB
ijtc-894	191	7	that	that	SCONJ
ijtc-894	191	8	hₐ2	hₐ2	PROPN
ijtc-894	191	9	is	be	AUX
ijtc-894	191	10	accepted	accept	VERB
ijtc-894	191	11	,	,	PUNCT
ijtc-894	191	12	so	so	CCONJ
ijtc-894	191	13	the	the	DET
ijtc-894	191	14	strictness	strictness	NOUN
ijtc-894	191	15	of	of	ADP
ijtc-894	191	16	tax	tax	NOUN
ijtc-894	191	17	sanctions	sanction	NOUN
ijtc-894	191	18	partially	partially	ADV
ijtc-894	191	19	significantly	significantly	ADV
ijtc-894	191	20	affects	affect	VERB
ijtc-894	191	21	taxpayer	taxpayer	NOUN
ijtc-894	191	22	compliance	compliance	NOUN
ijtc-894	191	23	.	.	PUNCT
ijtc-894	192	1	the	the	DET
ijtc-894	192	2	results	result	NOUN
ijtc-894	192	3	that	that	PRON
ijtc-894	192	4	have	have	AUX
ijtc-894	192	5	been	be	AUX
ijtc-894	192	6	studied	study	VERB
ijtc-894	192	7	show	show	NOUN
ijtc-894	192	8	conformity	conformity	NOUN
ijtc-894	192	9	with	with	ADP
ijtc-894	192	10	the	the	DET
ijtc-894	192	11	results	result	NOUN
ijtc-894	192	12	of	of	ADP
ijtc-894	192	13	previous	previous	ADJ
ijtc-894	192	14	research	research	NOUN
ijtc-894	192	15	by	by	ADP
ijtc-894	192	16	(	(	PUNCT
ijtc-894	192	17	damayanti	damayanti	NOUN
ijtc-894	192	18	and	and	CCONJ
ijtc-894	192	19	fajriana	fajriana	ADJ
ijtc-894	192	20	2021	2021	NUM
ijtc-894	192	21	)	)	PUNCT
ijtc-894	192	22	and	and	CCONJ
ijtc-894	192	23	(	(	PUNCT
ijtc-894	192	24	hapsari	hapsari	ADJ
ijtc-894	192	25	and	and	CCONJ
ijtc-894	192	26	ramayanti	ramayanti	ADJ
ijtc-894	192	27	2022	2022	NUM
ijtc-894	192	28	)	)	PUNCT
ijtc-894	192	29	.	.	PUNCT
ijtc-894	193	1	when	when	SCONJ
ijtc-894	193	2	we	we	PRON
ijtc-894	193	3	pay	pay	VERB
ijtc-894	193	4	attention	attention	NOUN
ijtc-894	193	5	to	to	ADP
ijtc-894	193	6	the	the	DET
ijtc-894	193	7	results	result	NOUN
ijtc-894	193	8	of	of	ADP
ijtc-894	193	9	previous	previous	ADJ
ijtc-894	193	10	studies	study	NOUN
ijtc-894	193	11	,	,	PUNCT
ijtc-894	193	12	there	there	PRON
ijtc-894	193	13	are	be	VERB
ijtc-894	193	14	similarities	similarity	NOUN
ijtc-894	193	15	with	with	ADP
ijtc-894	193	16	this	this	DET
ijtc-894	193	17	research	research	NOUN
ijtc-894	193	18	,	,	PUNCT
ijtc-894	193	19	namely	namely	ADV
ijtc-894	193	20	,	,	PUNCT
ijtc-894	193	21	the	the	DET
ijtc-894	193	22	strictness	strictness	NOUN
ijtc-894	193	23	of	of	ADP
ijtc-894	193	24	tax	tax	NOUN
ijtc-894	193	25	sanctions	sanction	NOUN
ijtc-894	193	26	significantly	significantly	ADV
ijtc-894	193	27	affects	affect	VERB
ijtc-894	193	28	taxpayer	taxpayer	NOUN
ijtc-894	193	29	compliance	compliance	NOUN
ijtc-894	193	30	.	.	PUNCT
ijtc-894	194	1	this	this	PRON
ijtc-894	194	2	proves	prove	VERB
ijtc-894	194	3	that	that	SCONJ
ijtc-894	194	4	the	the	DET
ijtc-894	194	5	tax	tax	NOUN
ijtc-894	194	6	object	object	NOUN
ijtc-894	194	7	is	be	AUX
ijtc-894	194	8	that	that	SCONJ
ijtc-894	194	9	the	the	DET
ijtc-894	194	10	taxpayers	taxpayer	NOUN
ijtc-894	194	11	already	already	ADV
ijtc-894	194	12	know	know	VERB
ijtc-894	194	13	the	the	DET
ijtc-894	194	14	strictness	strictness	NOUN
ijtc-894	194	15	of	of	ADP
ijtc-894	194	16	sanctions	sanction	NOUN
ijtc-894	194	17	well	well	ADV
ijtc-894	194	18	enough	enough	ADV
ijtc-894	194	19	so	so	SCONJ
ijtc-894	194	20	that	that	SCONJ
ijtc-894	194	21	they	they	PRON
ijtc-894	194	22	become	become	VERB
ijtc-894	194	23	obedient	obedient	ADJ
ijtc-894	194	24	in	in	ADP
ijtc-894	194	25	making	make	VERB
ijtc-894	194	26	payments	payment	NOUN
ijtc-894	194	27	and	and	CCONJ
ijtc-894	194	28	reporting	report	VERB
ijtc-894	194	29	their	their	PRON
ijtc-894	194	30	tax	tax	NOUN
ijtc-894	194	31	obligations	obligation	NOUN
ijtc-894	194	32	.	.	PUNCT
ijtc-894	195	1	this	this	PRON
ijtc-894	195	2	can	can	AUX
ijtc-894	195	3	be	be	AUX
ijtc-894	195	4	influenced	influence	VERB
ijtc-894	195	5	by	by	ADP
ijtc-894	195	6	the	the	DET
ijtc-894	195	7	strictness	strictness	NOUN
ijtc-894	195	8	of	of	ADP
ijtc-894	195	9	the	the	DET
ijtc-894	195	10	law	law	NOUN
ijtc-894	195	11	stipulated	stipulate	VERB
ijtc-894	195	12	by	by	ADP
ijtc-894	195	13	the	the	DET
ijtc-894	195	14	dgt	dgt	NOUN
ijtc-894	195	15	regarding	regard	VERB
ijtc-894	195	16	quite	quite	ADV
ijtc-894	195	17	heavy	heavy	ADJ
ijtc-894	195	18	sanctions	sanction	NOUN
ijtc-894	195	19	for	for	ADP
ijtc-894	195	20	those	those	PRON
ijtc-894	195	21	who	who	PRON
ijtc-894	195	22	violate	violate	VERB
ijtc-894	195	23	it	it	PRON
ijtc-894	195	24	.	.	PUNCT
ijtc-894	196	1	the	the	PRON
ijtc-894	196	2	more	more	ADV
ijtc-894	196	3	severe	severe	ADJ
ijtc-894	196	4	the	the	DET
ijtc-894	196	5	sanctions	sanction	NOUN
ijtc-894	196	6	imposed	impose	VERB
ijtc-894	196	7	,	,	PUNCT
ijtc-894	196	8	the	the	PRON
ijtc-894	196	9	more	more	ADV
ijtc-894	196	10	careful	careful	ADJ
ijtc-894	196	11	the	the	DET
ijtc-894	196	12	taxpayers	taxpayer	NOUN
ijtc-894	196	13	are	be	AUX
ijtc-894	196	14	in	in	ADP
ijtc-894	196	15	fulfilling	fulfil	VERB
ijtc-894	196	16	their	their	PRON
ijtc-894	196	17	tax	tax	NOUN
ijtc-894	196	18	obligations	obligation	NOUN
ijtc-894	196	19	.	.	PUNCT
ijtc-894	197	1	most	most	ADJ
ijtc-894	197	2	of	of	ADP
ijtc-894	197	3	the	the	DET
ijtc-894	197	4	people	people	NOUN
ijtc-894	197	5	who	who	PRON
ijtc-894	197	6	participated	participate	VERB
ijtc-894	197	7	in	in	ADP
ijtc-894	197	8	answering	answer	VERB
ijtc-894	197	9	the	the	DET
ijtc-894	197	10	questions	question	NOUN
ijtc-894	197	11	in	in	ADP
ijtc-894	197	12	this	this	DET
ijtc-894	197	13	study	study	NOUN
ijtc-894	197	14	thought	think	VERB
ijtc-894	197	15	that	that	SCONJ
ijtc-894	197	16	tax	tax	NOUN
ijtc-894	197	17	sanctions	sanction	NOUN
ijtc-894	197	18	were	be	AUX
ijtc-894	197	19	strict	strict	ADJ
ijtc-894	197	20	enough	enough	ADV
ijtc-894	197	21	to	to	PART
ijtc-894	197	22	provide	provide	VERB
ijtc-894	197	23	a	a	DET
ijtc-894	197	24	deterrent	deterrent	NOUN
ijtc-894	197	25	and	and	CCONJ
ijtc-894	197	26	burdensome	burdensome	ADJ
ijtc-894	197	27	effect	effect	NOUN
ijtc-894	197	28	for	for	ADP
ijtc-894	197	29	those	those	PRON
ijtc-894	197	30	who	who	PRON
ijtc-894	197	31	violated	violate	VERB
ijtc-894	197	32	them	they	PRON
ijtc-894	197	33	.	.	PUNCT
ijtc-894	198	1	this	this	PRON
ijtc-894	198	2	is	be	AUX
ijtc-894	198	3	indicated	indicate	VERB
ijtc-894	198	4	by	by	ADP
ijtc-894	198	5	the	the	DET
ijtc-894	198	6	fact	fact	NOUN
ijtc-894	198	7	that	that	SCONJ
ijtc-894	198	8	the	the	DET
ijtc-894	198	9	number	number	NOUN
ijtc-894	198	10	of	of	ADP
ijtc-894	198	11	taxpayers	taxpayer	NOUN
ijtc-894	198	12	who	who	PRON
ijtc-894	198	13	comply	comply	VERB
ijtc-894	198	14	is	be	AUX
ijtc-894	198	15	greater	great	ADJ
ijtc-894	198	16	than	than	ADP
ijtc-894	198	17	those	those	PRON
ijtc-894	198	18	who	who	PRON
ijtc-894	198	19	do	do	AUX
ijtc-894	198	20	not	not	PART
ijtc-894	198	21	comply	comply	VERB
ijtc-894	198	22	.	.	PUNCT
ijtc-894	199	1	therefore	therefore	ADV
ijtc-894	199	2	,	,	PUNCT
ijtc-894	199	3	the	the	DET
ijtc-894	199	4	only	only	ADJ
ijtc-894	199	5	thing	thing	NOUN
ijtc-894	199	6	that	that	PRON
ijtc-894	199	7	needs	need	VERB
ijtc-894	199	8	to	to	PART
ijtc-894	199	9	be	be	AUX
ijtc-894	199	10	stressed	stress	VERB
ijtc-894	199	11	by	by	ADP
ijtc-894	199	12	the	the	DET
ijtc-894	199	13	local	local	ADJ
ijtc-894	199	14	government	government	NOUN
ijtc-894	199	15	is	be	AUX
ijtc-894	199	16	that	that	SCONJ
ijtc-894	199	17	the	the	DET
ijtc-894	199	18	imposition	imposition	NOUN
ijtc-894	199	19	of	of	ADP
ijtc-894	199	20	sanctions	sanction	NOUN
ijtc-894	199	21	given	give	VERB
ijtc-894	199	22	to	to	ADP
ijtc-894	199	23	violators	violator	NOUN
ijtc-894	199	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	199	25	the	the	DET
ijtc-894	199	26	impact	impact	NOUN
ijtc-894	199	27	of	of	ADP
ijtc-894	199	28	tax	tax	NOUN
ijtc-894	199	29	socialization	socialization	NOUN
ijtc-894	199	30	and	and	CCONJ
ijtc-894	199	31	the	the	DET
ijtc-894	199	32	stringency	stringency	NOUN
ijtc-894	199	33	of	of	ADP
ijtc-894	199	34	tax	tax	NOUN
ijtc-894	199	35	sanctions	sanction	NOUN
ijtc-894	199	36	on	on	ADP
ijtc-894	199	37	taxpayer	taxpayer	NOUN
ijtc-894	199	38	compliance	compliance	NOUN
ijtc-894	199	39	among	among	ADP
ijtc-894	199	40	business	business	NOUN
ijtc-894	199	41	owners	owner	NOUN
ijtc-894	199	42	in	in	ADP
ijtc-894	199	43	the	the	DET
ijtc-894	199	44	lembang	lembang	PROPN
ijtc-894	199	45	area	area	NOUN
ijtc-894	199	46	silaen	silaen	PROPN
ijtc-894	199	47	and	and	CCONJ
ijtc-894	199	48	pangaribuan	pangaribuan	PROPN
ijtc-894	199	49	767	767	NUM
ijtc-894	199	50	|	|	ADV
ijtc-894	199	51	ilomata	ilomata	NOUN
ijtc-894	199	52	international	international	ADJ
ijtc-894	199	53	journal	journal	NOUN
ijtc-894	199	54	of	of	ADP
ijtc-894	199	55	tax	tax	PROPN
ijtc-894	199	56	&	&	CCONJ
ijtc-894	199	57	accounting	accounting	PROPN
ijtc-894	199	58	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	199	59	is	be	AUX
ijtc-894	199	60	carried	carry	VERB
ijtc-894	199	61	out	out	ADP
ijtc-894	199	62	by	by	ADP
ijtc-894	199	63	force	force	NOUN
ijtc-894	199	64	so	so	SCONJ
ijtc-894	199	65	that	that	SCONJ
ijtc-894	199	66	the	the	DET
ijtc-894	199	67	compliance	compliance	NOUN
ijtc-894	199	68	of	of	ADP
ijtc-894	199	69	taxpayers	taxpayer	NOUN
ijtc-894	199	70	who	who	PRON
ijtc-894	199	71	own	own	VERB
ijtc-894	199	72	businesses	business	NOUN
ijtc-894	199	73	can	can	AUX
ijtc-894	199	74	always	always	ADV
ijtc-894	199	75	be	be	AUX
ijtc-894	199	76	maintained	maintain	VERB
ijtc-894	199	77	properly	properly	ADV
ijtc-894	199	78	.	.	PUNCT
ijtc-894	200	1	conclusion	conclusion	NOUN
ijtc-894	200	2	based	base	VERB
ijtc-894	200	3	on	on	ADP
ijtc-894	200	4	theory	theory	NOUN
ijtc-894	200	5	and	and	CCONJ
ijtc-894	200	6	hypothesis	hypothesis	NOUN
ijtc-894	200	7	testing	testing	NOUN
ijtc-894	200	8	related	relate	VERB
ijtc-894	200	9	to	to	ADP
ijtc-894	200	10	research	research	NOUN
ijtc-894	200	11	on	on	ADP
ijtc-894	200	12	tax	tax	NOUN
ijtc-894	200	13	socialization	socialization	NOUN
ijtc-894	200	14	and	and	CCONJ
ijtc-894	200	15	the	the	DET
ijtc-894	200	16	strictness	strictness	NOUN
ijtc-894	200	17	of	of	ADP
ijtc-894	200	18	tax	tax	NOUN
ijtc-894	200	19	sanctions	sanction	NOUN
ijtc-894	200	20	on	on	ADP
ijtc-894	200	21	taxpayer	taxpayer	NOUN
ijtc-894	200	22	compliance	compliance	NOUN
ijtc-894	200	23	who	who	PRON
ijtc-894	200	24	own	own	VERB
ijtc-894	200	25	businesses	business	NOUN
ijtc-894	200	26	in	in	ADP
ijtc-894	200	27	the	the	DET
ijtc-894	200	28	lembang	lembang	PROPN
ijtc-894	200	29	area	area	NOUN
ijtc-894	200	30	,	,	PUNCT
ijtc-894	200	31	the	the	DET
ijtc-894	200	32	researchers	researcher	NOUN
ijtc-894	200	33	concluded	conclude	VERB
ijtc-894	200	34	that	that	SCONJ
ijtc-894	200	35	after	after	ADP
ijtc-894	200	36	testing	test	VERB
ijtc-894	200	37	the	the	DET
ijtc-894	200	38	first	first	ADJ
ijtc-894	200	39	variable	variable	ADJ
ijtc-894	200	40	hypothesis	hypothesis	NOUN
ijtc-894	200	41	,	,	PUNCT
ijtc-894	200	42	namely	namely	ADV
ijtc-894	200	43	tax	tax	NOUN
ijtc-894	200	44	socialization	socialization	NOUN
ijtc-894	200	45	,	,	PUNCT
ijtc-894	200	46	no	no	DET
ijtc-894	200	47	significant	significant	ADJ
ijtc-894	200	48	effect	effect	NOUN
ijtc-894	200	49	was	be	AUX
ijtc-894	200	50	found	find	VERB
ijtc-894	200	51	on	on	ADP
ijtc-894	200	52	taxpayer	taxpayer	NOUN
ijtc-894	200	53	compliance	compliance	NOUN
ijtc-894	200	54	,	,	PUNCT
ijtc-894	200	55	and	and	CCONJ
ijtc-894	200	56	testing	test	VERB
ijtc-894	200	57	the	the	DET
ijtc-894	200	58	second	second	ADJ
ijtc-894	200	59	variable	variable	ADJ
ijtc-894	200	60	hypothesis	hypothesis	NOUN
ijtc-894	200	61	,	,	PUNCT
ijtc-894	200	62	namely	namely	ADV
ijtc-894	200	63	the	the	DET
ijtc-894	200	64	strictness	strictness	NOUN
ijtc-894	200	65	of	of	ADP
ijtc-894	200	66	tax	tax	NOUN
ijtc-894	200	67	sanctions	sanction	NOUN
ijtc-894	200	68	,	,	PUNCT
ijtc-894	200	69	was	be	AUX
ijtc-894	200	70	found	find	VERB
ijtc-894	200	71	to	to	PART
ijtc-894	200	72	have	have	VERB
ijtc-894	200	73	a	a	DET
ijtc-894	200	74	significant	significant	ADJ
ijtc-894	200	75	effect	effect	NOUN
ijtc-894	200	76	on	on	ADP
ijtc-894	200	77	taxpayer	taxpayer	NOUN
ijtc-894	200	78	compliance	compliance	NOUN
ijtc-894	200	79	.	.	PUNCT
ijtc-894	201	1	in	in	ADP
ijtc-894	201	2	addition	addition	NOUN
ijtc-894	201	3	,	,	PUNCT
ijtc-894	201	4	the	the	DET
ijtc-894	201	5	researcher	researcher	NOUN
ijtc-894	201	6	concludes	conclude	VERB
ijtc-894	201	7	that	that	SCONJ
ijtc-894	201	8	tax	tax	NOUN
ijtc-894	201	9	socialization	socialization	NOUN
ijtc-894	201	10	and	and	CCONJ
ijtc-894	201	11	the	the	DET
ijtc-894	201	12	strictness	strictness	NOUN
ijtc-894	201	13	of	of	ADP
ijtc-894	201	14	tax	tax	NOUN
ijtc-894	201	15	sanctions	sanction	NOUN
ijtc-894	201	16	simultaneously	simultaneously	ADV
ijtc-894	201	17	significantly	significantly	ADV
ijtc-894	201	18	affect	affect	VERB
ijtc-894	201	19	the	the	DET
ijtc-894	201	20	compliance	compliance	NOUN
ijtc-894	201	21	of	of	ADP
ijtc-894	201	22	taxpayers	taxpayer	NOUN
ijtc-894	201	23	who	who	PRON
ijtc-894	201	24	own	own	VERB
ijtc-894	201	25	businesses	business	NOUN
ijtc-894	201	26	in	in	ADP
ijtc-894	201	27	the	the	DET
ijtc-894	201	28	lembang	lembang	PROPN
ijtc-894	201	29	area	area	NOUN
ijtc-894	201	30	.	.	PUNCT
ijtc-894	202	1	the	the	DET
ijtc-894	202	2	study	study	NOUN
ijtc-894	202	3	results	result	NOUN
ijtc-894	202	4	show	show	VERB
ijtc-894	202	5	that	that	SCONJ
ijtc-894	202	6	proper	proper	ADJ
ijtc-894	202	7	and	and	CCONJ
ijtc-894	202	8	equitable	equitable	ADJ
ijtc-894	202	9	socialization	socialization	NOUN
ijtc-894	202	10	is	be	AUX
ijtc-894	202	11	needed	need	VERB
ijtc-894	202	12	to	to	PART
ijtc-894	202	13	increase	increase	VERB
ijtc-894	202	14	the	the	DET
ijtc-894	202	15	compliance	compliance	NOUN
ijtc-894	202	16	of	of	ADP
ijtc-894	202	17	tax	tax	NOUN
ijtc-894	202	18	objects	object	NOUN
ijtc-894	202	19	,	,	PUNCT
ijtc-894	202	20	namely	namely	ADV
ijtc-894	202	21	those	those	PRON
ijtc-894	202	22	of	of	ADP
ijtc-894	202	23	the	the	DET
ijtc-894	202	24	public	public	NOUN
ijtc-894	202	25	as	as	ADP
ijtc-894	202	26	taxpayers	taxpayer	NOUN
ijtc-894	202	27	in	in	ADP
ijtc-894	202	28	paying	pay	VERB
ijtc-894	202	29	taxes	taxis	NOUN
ijtc-894	202	30	.	.	PUNCT
ijtc-894	203	1	with	with	ADP
ijtc-894	203	2	that	that	PRON
ijtc-894	203	3	,	,	PUNCT
ijtc-894	203	4	the	the	DET
ijtc-894	203	5	government	government	NOUN
ijtc-894	203	6	can	can	AUX
ijtc-894	203	7	develop	develop	VERB
ijtc-894	203	8	its	its	PRON
ijtc-894	203	9	performance	performance	NOUN
ijtc-894	203	10	by	by	ADP
ijtc-894	203	11	sending	send	VERB
ijtc-894	203	12	tax	tax	NOUN
ijtc-894	203	13	officials	official	NOUN
ijtc-894	203	14	to	to	ADP
ijtc-894	203	15	taxpayers	taxpayer	NOUN
ijtc-894	203	16	to	to	PART
ijtc-894	203	17	show	show	VERB
ijtc-894	203	18	the	the	DET
ijtc-894	203	19	importance	importance	NOUN
ijtc-894	203	20	of	of	ADP
ijtc-894	203	21	awareness	awareness	NOUN
ijtc-894	203	22	of	of	ADP
ijtc-894	203	23	the	the	DET
ijtc-894	203	24	tax	tax	NOUN
ijtc-894	203	25	system	system	NOUN
ijtc-894	203	26	and	and	CCONJ
ijtc-894	203	27	encourage	encourage	VERB
ijtc-894	203	28	them	they	PRON
ijtc-894	203	29	to	to	PART
ijtc-894	203	30	participate	participate	VERB
ijtc-894	203	31	in	in	ADP
ijtc-894	203	32	complying	comply	VERB
ijtc-894	203	33	with	with	ADP
ijtc-894	203	34	their	their	PRON
ijtc-894	203	35	tax	tax	NOUN
ijtc-894	203	36	requirements	requirement	NOUN
ijtc-894	203	37	with	with	ADP
ijtc-894	203	38	strict	strict	ADJ
ijtc-894	203	39	consequences	consequence	NOUN
ijtc-894	203	40	.	.	PUNCT
ijtc-894	204	1	it	it	PRON
ijtc-894	204	2	is	be	AUX
ijtc-894	204	3	hoped	hope	VERB
ijtc-894	204	4	that	that	SCONJ
ijtc-894	204	5	the	the	DET
ijtc-894	204	6	next	next	ADJ
ijtc-894	204	7	researcher	researcher	NOUN
ijtc-894	204	8	can	can	AUX
ijtc-894	204	9	do	do	VERB
ijtc-894	204	10	better	well	ADJ
ijtc-894	204	11	research	research	VERB
ijtc-894	204	12	by	by	ADP
ijtc-894	204	13	adding	add	VERB
ijtc-894	204	14	more	more	ADJ
ijtc-894	204	15	samples	sample	NOUN
ijtc-894	204	16	.	.	PUNCT
ijtc-894	205	1	in	in	ADP
ijtc-894	205	2	addition	addition	NOUN
ijtc-894	205	3	,	,	PUNCT
ijtc-894	205	4	researchers	researcher	NOUN
ijtc-894	205	5	can	can	AUX
ijtc-894	205	6	add	add	VERB
ijtc-894	205	7	new	new	ADJ
ijtc-894	205	8	variables	variable	NOUN
ijtc-894	205	9	that	that	PRON
ijtc-894	205	10	are	be	AUX
ijtc-894	205	11	not	not	PART
ijtc-894	205	12	discussed	discuss	VERB
ijtc-894	205	13	in	in	ADP
ijtc-894	205	14	this	this	DET
ijtc-894	205	15	study	study	NOUN
ijtc-894	205	16	to	to	PART
ijtc-894	205	17	provide	provide	VERB
ijtc-894	205	18	new	new	ADJ
ijtc-894	205	19	and	and	CCONJ
ijtc-894	205	20	interesting	interesting	ADJ
ijtc-894	205	21	insights	insight	NOUN
ijtc-894	205	22	for	for	ADP
ijtc-894	205	23	readers	reader	NOUN
ijtc-894	205	24	.	.	PUNCT
ijtc-894	206	1	reference	reference	NOUN
ijtc-894	206	2	agun	agun	NOUN
ijtc-894	206	3	,	,	PUNCT
ijtc-894	206	4	w.a.n.u	w.a.n.u	PROPN
ijtc-894	206	5	.	.	PUNCT
ijtc-894	206	6	,	,	PUNCT
ijtc-894	206	7	l	l	PROPN
ijtc-894	206	8	k	k	PROPN
ijtc-894	206	9	datrini	datrini	PROPN
ijtc-894	206	10	,	,	PUNCT
ijtc-894	206	11	and	and	CCONJ
ijtc-894	206	12	a	a	DET
ijtc-894	206	13	a	a	DET
ijtc-894	206	14	b	b	NOUN
ijtc-894	206	15	amlayasa	amlayasa	NOUN
ijtc-894	206	16	.	.	PUNCT
ijtc-894	207	1	2022	2022	NUM
ijtc-894	207	2	.	.	PUNCT
ijtc-894	208	1	“	"	PUNCT
ijtc-894	208	2	kepatuhan	kepatuhan	PROPN
ijtc-894	208	3	wajib	wajib	PROPN
ijtc-894	208	4	pajak	pajak	PROPN
ijtc-894	208	5	dalam	dalam	PROPN
ijtc-894	208	6	memenuhi	memenuhi	PROPN
ijtc-894	208	7	kewajiban	kewajiban	PROPN
ijtc-894	208	8	perpajakan	perpajakan	PROPN
ijtc-894	208	9	orang	orang	PROPN
ijtc-894	208	10	pribadi	pribadi	PROPN
ijtc-894	208	11	.	.	PUNCT
ijtc-894	208	12	”	"	PUNCT
ijtc-894	209	1	wicaksana	wicaksana	PROPN
ijtc-894	209	2	:	:	PUNCT
ijtc-894	209	3	jurnal	jurnal	ADJ
ijtc-894	209	4	lingkungan	lingkungan	VERB
ijtc-894	209	5	dan	dan	PROPN
ijtc-894	209	6	pembangunan	pembangunan	PROPN
ijtc-894	209	7	6(1	6(1	NUM
ijtc-894	209	8	):	):	PUNCT
ijtc-894	209	9	23–31	23–31	PROPN
ijtc-894	209	10	.	.	PUNCT
ijtc-894	210	1	https://doi.org/10.22225/wicaksana.6.1.2022.23-31	https://doi.org/10.22225/wicaksana.6.1.2022.23-31	NOUN
ijtc-894	210	2	.	.	PROPN
ijtc-894	210	3	ainul	ainul	PROPN
ijtc-894	210	4	,	,	PUNCT
ijtc-894	210	5	n.	n.	PROPN
ijtc-894	210	6	2021	2021	NUM
ijtc-894	210	7	.	.	PUNCT
ijtc-894	210	8	...	...	PUNCT
ijtc-894	211	1	“	"	PUNCT
ijtc-894	211	2	...	...	PUNCT
ijtc-894	212	1	sistem	sistem	PROPN
ijtc-894	212	2	e	e	NOUN
ijtc-894	212	3	-	-	ADJ
ijtc-894	212	4	filling	fill	VERB
ijtc-894	212	5	terhadap	terhadap	PROPN
ijtc-894	212	6	kepatuhan	kepatuhan	PROPN
ijtc-894	212	7	wajib	wajib	PROPN
ijtc-894	212	8	pajak	pajak	PROPN
ijtc-894	212	9	orang	orang	PROPN
ijtc-894	212	10	pribadi	pribadi	PROPN
ijtc-894	212	11	pada	pada	PROPN
ijtc-894	212	12	kantor	kantor	PROPN
ijtc-894	212	13	pelayanan	pelayanan	VERB
ijtc-894	212	14	pajak	pajak	PROPN
ijtc-894	212	15	pratama	pratama	NOUN
ijtc-894	212	16	surabaya	surabaya	PROPN
ijtc-894	212	17	wonocolo	wonocolo	PROPN
ijtc-894	212	18	.	.	PUNCT
ijtc-894	212	19	”	"	PUNCT
ijtc-894	213	1	jurnal	jurnal	ADJ
ijtc-894	213	2	pendidikan	pendidikan	PROPN
ijtc-894	213	3	ekonomi	ekonomi	PROPN
ijtc-894	213	4	:	:	PUNCT
ijtc-894	213	5	jurnal	jurnal	ADJ
ijtc-894	213	6	ilmiah	ilmiah	PROPN
ijtc-894	213	7	ilmu	ilmu	PROPN
ijtc-894	213	8	15	15	NUM
ijtc-894	213	9	:	:	PUNCT
ijtc-894	213	10	9–19	9–19	NOUN
ijtc-894	213	11	.	.	PUNCT
ijtc-894	214	1	https://doi.org/10.19184/jpe.v15i1.18004	https://doi.org/10.19184/jpe.v15i1.18004	PROPN
ijtc-894	214	2	.	.	PUNCT
ijtc-894	214	3	amalia	amalia	PROPN
ijtc-894	214	4	,	,	PUNCT
ijtc-894	214	5	v	v	NOUN
ijtc-894	214	6	,	,	PUNCT
ijtc-894	214	7	and	and	CCONJ
ijtc-894	214	8	d	d	X
ijtc-894	214	9	widyawati	widyawati	NOUN
ijtc-894	214	10	.	.	PUNCT
ijtc-894	214	11	2021	2021	NUM
ijtc-894	214	12	.	.	PUNCT
ijtc-894	215	1	“	"	PUNCT
ijtc-894	215	2	pengaruh	pengaruh	NOUN
ijtc-894	215	3	modernisasi	modernisasi	PROPN
ijtc-894	215	4	sistem	sistem	PROPN
ijtc-894	215	5	administrasi	administrasi	PROPN
ijtc-894	215	6	,	,	PUNCT
ijtc-894	215	7	sosialisasi	sosialisasi	PROPN
ijtc-894	215	8	,	,	PUNCT
ijtc-894	215	9	dan	dan	PROPN
ijtc-894	215	10	sanksi	sanksi	PROPN
ijtc-894	215	11	perpajakan	perpajakan	PROPN
ijtc-894	215	12	terhadap	terhadap	PROPN
ijtc-894	215	13	kepatuhan	kepatuhan	PROPN
ijtc-894	215	14	wajib	wajib	PROPN
ijtc-894	215	15	pajak	pajak	PROPN
ijtc-894	215	16	.	.	PUNCT
ijtc-894	215	17	”	"	PUNCT
ijtc-894	216	1	jurnal	jurnal	PROPN
ijtc-894	216	2	ilmu	ilmu	PROPN
ijtc-894	216	3	dan	dan	PROPN
ijtc-894	216	4	riset	riset	PROPN
ijtc-894	216	5	akuntansi	akuntansi	PROPN
ijtc-894	216	6	10(7	10(7	NUM
ijtc-894	216	7	):	):	PUNCT
ijtc-894	216	8	1–22	1–22	PROPN
ijtc-894	216	9	.	.	PUNCT
ijtc-894	217	1	anggraeni	anggraeni	PROPN
ijtc-894	217	2	,	,	PUNCT
ijtc-894	217	3	v	v	X
ijtc-894	217	4	k	k	NOUN
ijtc-894	217	5	,	,	PUNCT
ijtc-894	217	6	and	and	CCONJ
ijtc-894	217	7	t	t	X
ijtc-894	217	8	o	o	X
ijtc-894	217	9	lenggono	lenggono	PROPN
ijtc-894	217	10	.	.	PUNCT
ijtc-894	218	1	2021	2021	NUM
ijtc-894	218	2	.	.	PUNCT
ijtc-894	219	1	“	"	PUNCT
ijtc-894	219	2	pengaruh	pengaruh	NOUN
ijtc-894	219	3	implementasi	implementasi	NOUN
ijtc-894	219	4	pp	pp	ADP
ijtc-894	219	5	no	no	DET
ijtc-894	219	6	23	23	NUM
ijtc-894	219	7	tahun	tahun	PROPN
ijtc-894	219	8	2018	2018	NUM
ijtc-894	219	9	,	,	PUNCT
ijtc-894	219	10	pemahaman	pemahaman	NOUN
ijtc-894	219	11	perpajakan	perpajakan	PROPN
ijtc-894	219	12	,	,	PUNCT
ijtc-894	219	13	dan	dan	PROPN
ijtc-894	219	14	modernisasi	modernisasi	PROPN
ijtc-894	219	15	sistem	sistem	PROPN
ijtc-894	219	16	administrasi	administrasi	PROPN
ijtc-894	219	17	perpajakan	perpajakan	PROPN
ijtc-894	219	18	terhadap	terhadap	PROPN
ijtc-894	219	19	kepatuhan	kepatuhan	PROPN
ijtc-894	219	20	wajib	wajib	PROPN
ijtc-894	219	21	pajak	pajak	PROPN
ijtc-894	219	22	umkm	umkm	ADJ
ijtc-894	219	23	.	.	PUNCT
ijtc-894	219	24	”	"	PUNCT
ijtc-894	220	1	jurnal	jurnal	PROPN
ijtc-894	220	2	akuntansi	akuntansi	PROPN
ijtc-894	220	3	 	 	SPACE
ijtc-894	220	4	:	:	PUNCT
ijtc-894	220	5	transparansi	transparansi	PROPN
ijtc-894	220	6	dan	dan	PROPN
ijtc-894	220	7	akuntabilitas	akuntabilita	NOUN
ijtc-894	220	8	9(1	9(1	NUM
ijtc-894	220	9	):	):	PUNCT
ijtc-894	220	10	96	96	NUM
ijtc-894	220	11	–	–	SYM
ijtc-894	220	12	108	108	NUM
ijtc-894	220	13	.	.	PUNCT
ijtc-894	221	1	https://doi.org/10.35508/jak.v9i1.3993	https://doi.org/10.35508/jak.v9i1.3993	PROPN
ijtc-894	221	2	.	.	PUNCT
ijtc-894	222	1	anwar	anwar	PROPN
ijtc-894	222	2	,	,	PUNCT
ijtc-894	222	3	firda	firda	PROPN
ijtc-894	222	4	maharani	maharani	PROPN
ijtc-894	222	5	,	,	PUNCT
ijtc-894	222	6	and	and	CCONJ
ijtc-894	222	7	suparna	suparna	PROPN
ijtc-894	222	8	wijaya	wijaya	PROPN
ijtc-894	222	9	.	.	PUNCT
ijtc-894	223	1	2023	2023	NUM
ijtc-894	223	2	.	.	PUNCT
ijtc-894	224	1	“	"	PUNCT
ijtc-894	224	2	tax	tax	NOUN
ijtc-894	224	3	revenue	revenue	NOUN
ijtc-894	224	4	,	,	PUNCT
ijtc-894	224	5	fdi	fdi	NOUN
ijtc-894	224	6	,	,	PUNCT
ijtc-894	224	7	and	and	CCONJ
ijtc-894	224	8	agricultural	agricultural	ADJ
ijtc-894	224	9	sector	sector	NOUN
ijtc-894	224	10	:	:	PUNCT
ijtc-894	224	11	a	a	DET
ijtc-894	224	12	dynamic	dynamic	ADJ
ijtc-894	224	13	interaction	interaction	NOUN
ijtc-894	224	14	with	with	ADP
ijtc-894	224	15	regulatory	regulatory	ADJ
ijtc-894	224	16	quality	quality	NOUN
ijtc-894	224	17	as	as	ADP
ijtc-894	224	18	the	the	DET
ijtc-894	224	19	moderation	moderation	NOUN
ijtc-894	224	20	.	.	PUNCT
ijtc-894	224	21	”	"	PUNCT
ijtc-894	225	1	ilomata	ilomata	PROPN
ijtc-894	225	2	international	international	ADJ
ijtc-894	225	3	journal	journal	NOUN
ijtc-894	225	4	of	of	ADP
ijtc-894	225	5	tax	tax	NOUN
ijtc-894	225	6	and	and	CCONJ
ijtc-894	225	7	accounting	account	VERB
ijtc-894	225	8	4(3	4(3	NUM
ijtc-894	225	9	):	):	PUNCT
ijtc-894	225	10	524–45	524–45	PROPN
ijtc-894	225	11	.	.	PUNCT
ijtc-894	226	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	226	2	the	the	DET
ijtc-894	226	3	impact	impact	NOUN
ijtc-894	226	4	of	of	ADP
ijtc-894	226	5	tax	tax	NOUN
ijtc-894	226	6	socialization	socialization	NOUN
ijtc-894	226	7	and	and	CCONJ
ijtc-894	226	8	the	the	DET
ijtc-894	226	9	stringency	stringency	NOUN
ijtc-894	226	10	of	of	ADP
ijtc-894	226	11	tax	tax	NOUN
ijtc-894	226	12	sanctions	sanction	NOUN
ijtc-894	226	13	on	on	ADP
ijtc-894	226	14	taxpayer	taxpayer	NOUN
ijtc-894	226	15	compliance	compliance	NOUN
ijtc-894	226	16	among	among	ADP
ijtc-894	226	17	business	business	NOUN
ijtc-894	226	18	owners	owner	NOUN
ijtc-894	226	19	in	in	ADP
ijtc-894	226	20	the	the	DET
ijtc-894	226	21	lembang	lembang	PROPN
ijtc-894	226	22	area	area	NOUN
ijtc-894	226	23	silaen	silaen	PROPN
ijtc-894	226	24	and	and	CCONJ
ijtc-894	226	25	pangaribuan	pangaribuan	PROPN
ijtc-894	226	26	768	768	NUM
ijtc-894	226	27	|	|	ADV
ijtc-894	226	28	ilomata	ilomata	PROPN
ijtc-894	226	29	international	international	ADJ
ijtc-894	226	30	journal	journal	NOUN
ijtc-894	226	31	of	of	ADP
ijtc-894	226	32	tax	tax	PROPN
ijtc-894	226	33	&	&	CCONJ
ijtc-894	226	34	accounting	accounting	PROPN
ijtc-894	226	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	226	36	anwar	anwar	PROPN
ijtc-894	226	37	,	,	PUNCT
ijtc-894	226	38	r	r	NOUN
ijtc-894	226	39	a	a	PRON
ijtc-894	226	40	,	,	PUNCT
ijtc-894	226	41	and	and	CCONJ
ijtc-894	226	42	m	m	PROPN
ijtc-894	226	43	syafiqurrahman	syafiqurrahman	NOUN
ijtc-894	226	44	.	.	PUNCT
ijtc-894	226	45	2016	2016	NUM
ijtc-894	226	46	.	.	PUNCT
ijtc-894	227	1	“	"	PUNCT
ijtc-894	227	2	pengaruh	pengaruh	NOUN
ijtc-894	227	3	sosialisasi	sosialisasi	NOUN
ijtc-894	227	4	perpajakan	perpajakan	PROPN
ijtc-894	227	5	terhadap	terhadap	PROPN
ijtc-894	227	6	kepatuhan	kepatuhan	PROPN
ijtc-894	227	7	perpajakan	perpajakan	VERB
ijtc-894	227	8	wajib	wajib	PROPN
ijtc-894	227	9	pajak	pajak	PROPN
ijtc-894	227	10	usaha	usaha	PROPN
ijtc-894	227	11	mikro	mikro	PROPN
ijtc-894	227	12	kecil	kecil	PROPN
ijtc-894	227	13	dan	dan	PROPN
ijtc-894	227	14	menengah	menengah	PROPN
ijtc-894	227	15	(	(	PUNCT
ijtc-894	227	16	umkm	umkm	ADJ
ijtc-894	227	17	)	)	PUNCT
ijtc-894	227	18	di	di	PROPN
ijtc-894	227	19	surakarta	surakarta	PROPN
ijtc-894	227	20	dengan	dengan	PROPN
ijtc-894	227	21	pengetahuan	pengetahuan	PROPN
ijtc-894	227	22	perpajakan	perpajakan	PROPN
ijtc-894	227	23	sebagai	sebagai	PROPN
ijtc-894	227	24	variabel	variabel	PROPN
ijtc-894	227	25	pemediasi	pemediasi	PROPN
ijtc-894	227	26	.	.	PUNCT
ijtc-894	227	27	”	"	PUNCT
ijtc-894	228	1	infestasi	infestasi	PROPN
ijtc-894	228	2	12(1	12(1	NUM
ijtc-894	228	3	):	):	PUNCT
ijtc-894	228	4	66	66	NUM
ijtc-894	228	5	.	.	PUNCT
ijtc-894	229	1	https://doi.org/10.21107/infestasi.v12i1.1801	https://doi.org/10.21107/infestasi.v12i1.1801	NOUN
ijtc-894	229	2	.	.	PUNCT
ijtc-894	229	3	ariesta	ariesta	PROPN
ijtc-894	229	4	,	,	PUNCT
ijtc-894	229	5	r	r	NOUN
ijtc-894	229	6	p.	p.	NOUN
ijtc-894	229	7	2017	2017	NUM
ijtc-894	229	8	.	.	PUNCT
ijtc-894	230	1	“	"	PUNCT
ijtc-894	230	2	pengaruh	pengaruh	NOUN
ijtc-894	230	3	kesadaran	kesadaran	VERB
ijtc-894	230	4	wajib	wajib	PROPN
ijtc-894	230	5	pajak	pajak	ADV
ijtc-894	230	6	,	,	PUNCT
ijtc-894	230	7	sanksi	sanksi	PROPN
ijtc-894	230	8	perpajakan	perpajakan	PROPN
ijtc-894	230	9	,	,	PUNCT
ijtc-894	230	10	sistem	sistem	PROPN
ijtc-894	230	11	administrasi	administrasi	PROPN
ijtc-894	230	12	perpajakan	perpajakan	PROPN
ijtc-894	230	13	modern	modern	PROPN
ijtc-894	230	14	,	,	PUNCT
ijtc-894	230	15	dan	dan	PROPN
ijtc-894	230	16	tax	tax	PROPN
ijtc-894	230	17	amnesty	amnesty	PROPN
ijtc-894	230	18	terhadap	terhadap	PROPN
ijtc-894	230	19	kepatuhan	kepatuhan	PROPN
ijtc-894	230	20	wajib	wajib	PROPN
ijtc-894	231	1	pajak	pajak	ADV
ijtc-894	231	2	si	si	PROPN
ijtc-894	231	3	kpp	kpp	PROPN
ijtc-894	231	4	pratama	pratama	PROPN
ijtc-894	231	5	semarang	semarang	PROPN
ijtc-894	231	6	candisari	candisari	PROPN
ijtc-894	231	7	.	.	PUNCT
ijtc-894	231	8	”	"	PUNCT
ijtc-894	231	9	skripsi	skripsi	PROPN
ijtc-894	231	10	universitas	universita	NOUN
ijtc-894	231	11	negeri	negeri	PROPN
ijtc-894	231	12	semarang	semarang	PROPN
ijtc-894	231	13	66	66	NUM
ijtc-894	231	14	:	:	PUNCT
ijtc-894	231	15	173–87	173–87	NUM
ijtc-894	231	16	.	.	PUNCT
ijtc-894	232	1	damayanti	damayanti	PROPN
ijtc-894	232	2	,	,	PUNCT
ijtc-894	232	3	m	m	PROPN
ijtc-894	232	4	,	,	PUNCT
ijtc-894	232	5	and	and	CCONJ
ijtc-894	232	6	i	i	PRON
ijtc-894	232	7	fajriana	fajriana	ADJ
ijtc-894	232	8	.	.	PUNCT
ijtc-894	233	1	2021	2021	NUM
ijtc-894	233	2	.	.	PUNCT
ijtc-894	234	1	“	"	PUNCT
ijtc-894	234	2	pengaruh	pengaruh	NOUN
ijtc-894	234	3	moral	moral	ADJ
ijtc-894	234	4	,	,	PUNCT
ijtc-894	234	5	ketegasan	ketegasan	PROPN
ijtc-894	234	6	sanksi	sanksi	PROPN
ijtc-894	234	7	perpajakan	perpajakan	PROPN
ijtc-894	234	8	dan	dan	PROPN
ijtc-894	234	9	peluang	peluang	PROPN
ijtc-894	234	10	untuk	untuk	PROPN
ijtc-894	234	11	melakukan	melakukan	PROPN
ijtc-894	234	12	penghindaran	penghindaran	VERB
ijtc-894	234	13	pajak	pajak	PROPN
ijtc-894	234	14	terhadap	terhadap	PROPN
ijtc-894	234	15	tingkat	tingkat	PROPN
ijtc-894	234	16	kepatuhan	kepatuhan	PROPN
ijtc-894	234	17	wajib	wajib	PROPN
ijtc-894	234	18	pajak	pajak	PROPN
ijtc-894	234	19	orang	orang	PROPN
ijtc-894	234	20	pribadi	pribadi	PROPN
ijtc-894	234	21	(	(	PUNCT
ijtc-894	234	22	studi	studi	PROPN
ijtc-894	234	23	pada	pada	PROPN
ijtc-894	234	24	kantor	kantor	PROPN
ijtc-894	235	1	pelayanan	pelayanan	VERB
ijtc-894	235	2	pajak	pajak	PROPN
ijtc-894	235	3	pratama	pratama	NOUN
ijtc-894	235	4	lahat	lahat	PROPN
ijtc-894	235	5	.	.	PUNCT
ijtc-894	235	6	”	"	PUNCT
ijtc-894	236	1	publikasi	publikasi	PROPN
ijtc-894	236	2	riset	riset	PROPN
ijtc-894	236	3	mahasiswa	mahasiswa	PROPN
ijtc-894	236	4	akuntansi	akuntansi	PROPN
ijtc-894	236	5	3(1	3(1	NUM
ijtc-894	236	6	):	):	PUNCT
ijtc-894	236	7	11–19	11–19	NUM
ijtc-894	236	8	.	.	PUNCT
ijtc-894	237	1	https://doi.org/10.35957/prima.v3i1.1747	https://doi.org/10.35957/prima.v3i1.1747	PROPN
ijtc-894	237	2	.	.	PUNCT
ijtc-894	238	1	dewi	dewi	PROPN
ijtc-894	238	2	,	,	PUNCT
ijtc-894	238	3	n.k.a.p	n.k.a.p	PROPN
ijtc-894	238	4	.	.	PROPN
ijtc-894	238	5	,	,	PUNCT
ijtc-894	238	6	and	and	CCONJ
ijtc-894	238	7	i	i	PRON
ijtc-894	239	1	k	k	PROPN
ijtc-894	239	2	jati	jati	PROPN
ijtc-894	239	3	.	.	PUNCT
ijtc-894	240	1	2018	2018	NUM
ijtc-894	240	2	.	.	PUNCT
ijtc-894	241	1	“	"	PUNCT
ijtc-894	241	2	pengaruh	pengaruh	NOUN
ijtc-894	241	3	sosialisasi	sosialisasi	NOUN
ijtc-894	241	4	,	,	PUNCT
ijtc-894	241	5	kualitas	kualita	NOUN
ijtc-894	241	6	pelayanan	pelayanan	PROPN
ijtc-894	241	7	,	,	PUNCT
ijtc-894	241	8	sanksi	sanksi	PROPN
ijtc-894	241	9	dan	dan	PROPN
ijtc-894	241	10	biaya	biaya	PROPN
ijtc-894	241	11	kepatuhan	kepatuhan	PROPN
ijtc-894	241	12	pada	pada	PROPN
ijtc-894	241	13	tingkat	tingkat	PROPN
ijtc-894	241	14	kepatuhan	kepatuhan	PROPN
ijtc-894	241	15	wajib	wajib	PROPN
ijtc-894	241	16	pajak	pajak	PROPN
ijtc-894	241	17	kendaraan	kendaraan	PROPN
ijtc-894	241	18	bermotor	bermotor	NOUN
ijtc-894	241	19	.	.	PUNCT
ijtc-894	241	20	”	"	PUNCT
ijtc-894	242	1	e	e	X
ijtc-894	242	2	-	-	ADJ
ijtc-894	242	3	jurnal	jurnal	ADJ
ijtc-894	242	4	akuntansi	akuntansi	NOUN
ijtc-894	242	5	25	25	NUM
ijtc-894	243	1	:	:	PUNCT
ijtc-894	243	2	1	1	NUM
ijtc-894	243	3	.	.	X
ijtc-894	243	4	https://doi.org/10.24843/eja.2018.v25.i01.p01	https://doi.org/10.24843/eja.2018.v25.i01.p01	NOUN
ijtc-894	243	5	.	.	PUNCT
ijtc-894	244	1	fitria	fitria	PROPN
ijtc-894	244	2	,	,	PUNCT
ijtc-894	244	3	d	d	X
ijtc-894	244	4	a	a	X
ijtc-894	244	5	,	,	PUNCT
ijtc-894	244	6	and	and	CCONJ
ijtc-894	244	7	t	t	PROPN
ijtc-894	244	8	mildawati	mildawati	NOUN
ijtc-894	244	9	.	.	PUNCT
ijtc-894	245	1	2019	2019	NUM
ijtc-894	245	2	.	.	PUNCT
ijtc-894	246	1	“	"	PUNCT
ijtc-894	246	2	pengaruh	pengaruh	NOUN
ijtc-894	246	3	modernisasi	modernisasi	NOUN
ijtc-894	246	4	administrasi	administrasi	NOUN
ijtc-894	246	5	,	,	PUNCT
ijtc-894	246	6	sosialisasi	sosialisasi	PROPN
ijtc-894	246	7	dan	dan	PROPN
ijtc-894	246	8	sanksi	sanksi	PROPN
ijtc-894	246	9	perpajakan	perpajakan	PROPN
ijtc-894	246	10	terhadap	terhadap	PROPN
ijtc-894	246	11	kepatuhan	kepatuhan	PROPN
ijtc-894	246	12	wajib	wajib	PROPN
ijtc-894	246	13	pajak	pajak	PROPN
ijtc-894	246	14	orang	orang	PROPN
ijtc-894	246	15	pribadi	pribadi	PROPN
ijtc-894	246	16	.	.	PUNCT
ijtc-894	246	17	”	"	PUNCT
ijtc-894	247	1	jurnal	jurnal	PROPN
ijtc-894	247	2	ilmu	ilmu	PROPN
ijtc-894	247	3	dan	dan	PROPN
ijtc-894	247	4	riset	riset	PROPN
ijtc-894	247	5	akuntansi	akuntansi	PROPN
ijtc-894	247	6	8(3	8(3	NUM
ijtc-894	247	7	):	):	PUNCT
ijtc-894	247	8	1–22	1–22	PROPN
ijtc-894	247	9	.	.	PUNCT
ijtc-894	248	1	ghozali	ghozali	PROPN
ijtc-894	248	2	,	,	PUNCT
ijtc-894	248	3	i.	i.	PROPN
ijtc-894	248	4	2016	2016	NUM
ijtc-894	248	5	.	.	PUNCT
ijtc-894	249	1	aplikasi	aplikasi	PROPN
ijtc-894	249	2	analisis	analisis	PROPN
ijtc-894	249	3	multivariate	multivariate	PROPN
ijtc-894	249	4	dengan	dengan	PROPN
ijtc-894	249	5	program	program	PROPN
ijtc-894	249	6	ibm	ibm	PROPN
ijtc-894	249	7	spss	spss	PROPN
ijtc-894	249	8	23	23	NUM
ijtc-894	249	9	,	,	PUNCT
ijtc-894	249	10	cetakan	cetakan	PROPN
ijtc-894	249	11	viii	viii	PROPN
ijtc-894	249	12	.	.	PUNCT
ijtc-894	250	1	badan	badan	PROPN
ijtc-894	250	2	penerbit	penerbit	PROPN
ijtc-894	250	3	universitas	universita	NOUN
ijtc-894	250	4	diponegoro	diponegoro	PROPN
ijtc-894	250	5	.	.	PUNCT
ijtc-894	251	1	semarang	semarang	PROPN
ijtc-894	251	2	.	.	PUNCT
ijtc-894	252	1	hapsari	hapsari	PROPN
ijtc-894	252	2	,	,	PUNCT
ijtc-894	252	3	a	a	DET
ijtc-894	252	4	r	r	NOUN
ijtc-894	252	5	,	,	PUNCT
ijtc-894	252	6	and	and	CCONJ
ijtc-894	252	7	r	r	NOUN
ijtc-894	252	8	ramayanti	ramayanti	PROPN
ijtc-894	252	9	.	.	PROPN
ijtc-894	252	10	2022	2022	NUM
ijtc-894	252	11	.	.	PUNCT
ijtc-894	253	1	“	"	PUNCT
ijtc-894	253	2	pengaruh	pengaruh	NOUN
ijtc-894	253	3	pengetahuan	pengetahuan	NOUN
ijtc-894	253	4	perpajakan	perpajakan	VERB
ijtc-894	253	5	,	,	PUNCT
ijtc-894	253	6	ketegasan	ketegasan	PROPN
ijtc-894	253	7	sanksi	sanksi	PROPN
ijtc-894	253	8	pajak	pajak	PROPN
ijtc-894	253	9	,	,	PUNCT
ijtc-894	253	10	dan	dan	PROPN
ijtc-894	253	11	kesadaran	kesadaran	PROPN
ijtc-894	253	12	wajib	wajib	PROPN
ijtc-894	253	13	pajak	pajak	PROPN
ijtc-894	253	14	terhadap	terhadap	PROPN
ijtc-894	253	15	kepatuhan	kepatuhan	PROPN
ijtc-894	253	16	wajib	wajib	PROPN
ijtc-894	253	17	pajak	pajak	PROPN
ijtc-894	253	18	umkm	umkm	ADJ
ijtc-894	253	19	.	.	PUNCT
ijtc-894	253	20	”	"	PUNCT
ijtc-894	254	1	ikra	ikra	PROPN
ijtc-894	254	2	-	-	PUNCT
ijtc-894	254	3	ith	ith	NOUN
ijtc-894	254	4	ekonomika	ekonomika	NOUN
ijtc-894	254	5	5(1	5(1	NUM
ijtc-894	254	6	):	):	PUNCT
ijtc-894	254	7	16–24	16–24	NUM
ijtc-894	254	8	.	.	PUNCT
ijtc-894	255	1	hartana	hartana	PROPN
ijtc-894	255	2	,	,	PUNCT
ijtc-894	255	3	i	i	PRON
ijtc-894	255	4	m	m	VERB
ijtc-894	255	5	g	g	NOUN
ijtc-894	255	6	,	,	PUNCT
ijtc-894	255	7	and	and	CCONJ
ijtc-894	255	8	n.k.l.a	n.k.l.a	PROPN
ijtc-894	255	9	.	.	PROPN
ijtc-894	255	10	merkusiwati	merkusiwati	PROPN
ijtc-894	255	11	.	.	PUNCT
ijtc-894	255	12	2018	2018	NUM
ijtc-894	255	13	.	.	PUNCT
ijtc-894	256	1	“	"	PUNCT
ijtc-894	256	2	sosialisasi	sosialisasi	PROPN
ijtc-894	256	3	perpajakan	perpajakan	PROPN
ijtc-894	256	4	memoderasi	memoderasi	PROPN
ijtc-894	256	5	pengaruh	pengaruh	NOUN
ijtc-894	256	6	kesadaran	kesadaran	VERB
ijtc-894	256	7	wajib	wajib	PROPN
ijtc-894	256	8	pajak	pajak	PROPN
ijtc-894	256	9	dan	dan	PROPN
ijtc-894	256	10	sanksi	sanksi	PROPN
ijtc-894	256	11	perpajakan	perpajakan	PROPN
ijtc-894	256	12	pada	pada	PROPN
ijtc-894	256	13	kepatuhan	kepatuhan	PROPN
ijtc-894	256	14	wajib	wajib	PROPN
ijtc-894	256	15	pajak	pajak	PROPN
ijtc-894	256	16	.	.	PUNCT
ijtc-894	256	17	”	"	PUNCT
ijtc-894	257	1	e	e	X
ijtc-894	257	2	-	-	ADJ
ijtc-894	257	3	jurnal	jurnal	ADJ
ijtc-894	257	4	akuntansi	akuntansi	PROPN
ijtc-894	257	5	25	25	NUM
ijtc-894	257	6	:	:	PUNCT
ijtc-894	257	7	1506	1506	NUM
ijtc-894	257	8	.	.	PUNCT
ijtc-894	258	1	https://doi.org/10.24843/eja.2018.v25.i02.p26	https://doi.org/10.24843/eja.2018.v25.i02.p26	PROPN
ijtc-894	258	2	.	.	PROPN
ijtc-894	258	3	hura	hura	PROPN
ijtc-894	258	4	,	,	PUNCT
ijtc-894	258	5	a	a	PRON
ijtc-894	258	6	,	,	PUNCT
ijtc-894	258	7	and	and	CCONJ
ijtc-894	258	8	s	s	X
ijtc-894	258	9	molinda	molinda	PROPN
ijtc-894	258	10	kakisina	kakisina	NOUN
ijtc-894	258	11	.	.	PUNCT
ijtc-894	259	1	2022	2022	NUM
ijtc-894	259	2	.	.	PUNCT
ijtc-894	260	1	“	"	PUNCT
ijtc-894	260	2	pengaruh	pengaruh	NOUN
ijtc-894	260	3	sosialisasi	sosialisasi	NOUN
ijtc-894	260	4	perpajakan	perpajakan	PROPN
ijtc-894	260	5	terhadap	terhadap	PROPN
ijtc-894	260	6	kepatuhan	kepatuhan	PROPN
ijtc-894	260	7	wajib	wajib	PROPN
ijtc-894	260	8	pajak	pajak	PROPN
ijtc-894	260	9	usaha	usaha	PROPN
ijtc-894	260	10	mikro	mikro	PROPN
ijtc-894	260	11	kecil	kecil	PROPN
ijtc-894	260	12	dan	dan	PROPN
ijtc-894	260	13	menengah	menengah	PROPN
ijtc-894	260	14	.	.	PUNCT
ijtc-894	260	15	”	"	PUNCT
ijtc-894	261	1	jurnal	jurnal	PROPN
ijtc-894	261	2	akuntansi	akuntansi	PROPN
ijtc-894	261	3	,	,	PUNCT
ijtc-894	261	4	manajemen	manajeman	NOUN
ijtc-894	261	5	dan	dan	PROPN
ijtc-894	261	6	ekonomi	ekonomi	PROPN
ijtc-894	261	7	1(1	1(1	NUM
ijtc-894	261	8	):	):	PUNCT
ijtc-894	261	9	174–81	174–81	NUM
ijtc-894	261	10	.	.	PUNCT
ijtc-894	262	1	https://doi.org/10.56248/jamane.v1i1.31	https://doi.org/10.56248/jamane.v1i1.31	PROPN
ijtc-894	262	2	.	.	PUNCT
ijtc-894	263	1	jatmiko	jatmiko	PROPN
ijtc-894	263	2	,	,	PUNCT
ijtc-894	263	3	a	a	DET
ijtc-894	263	4	n.	n.	NOUN
ijtc-894	263	5	2006	2006	NUM
ijtc-894	263	6	.	.	PUNCT
ijtc-894	264	1	“	"	PUNCT
ijtc-894	264	2	pengaruh	pengaruh	VERB
ijtc-894	264	3	sikap	sikap	ADJ
ijtc-894	264	4	wajib	wajib	PROPN
ijtc-894	264	5	pajak	pajak	PROPN
ijtc-894	264	6	pada	pada	PROPN
ijtc-894	264	7	pelaksanaan	pelaksanaan	PROPN
ijtc-894	264	8	sanksi	sanksi	PROPN
ijtc-894	264	9	denda	denda	PROPN
ijtc-894	264	10	,	,	PUNCT
ijtc-894	264	11	pelayanan	pelayanan	PROPN
ijtc-894	264	12	fiskus	fiskus	PROPN
ijtc-894	264	13	dan	dan	PROPN
ijtc-894	264	14	kesadaran	kesadaran	PROPN
ijtc-894	264	15	perpajakan	perpajakan	PROPN
ijtc-894	264	16	terhadap	terhadap	PROPN
ijtc-894	264	17	kepatuhan	kepatuhan	PROPN
ijtc-894	264	18	wajib	wajib	PROPN
ijtc-894	264	19	pajak	pajak	PROPN
ijtc-894	265	1	(	(	PUNCT
ijtc-894	265	2	studi	studi	PROPN
ijtc-894	265	3	empiris	empiris	PROPN
ijtc-894	265	4	terhadap	terhadap	PROPN
ijtc-894	265	5	wajib	wajib	PROPN
ijtc-894	265	6	pajak	pajak	PROPN
ijtc-894	265	7	orang	orang	PROPN
ijtc-894	265	8	pribadi	pribadi	PROPN
ijtc-894	265	9	di	di	PROPN
ijtc-894	265	10	kota	kota	PROPN
ijtc-894	265	11	semarang	semarang	PROPN
ijtc-894	265	12	.	.	PUNCT
ijtc-894	265	13	”	"	PUNCT
ijtc-894	265	14	kelley	kelley	PROPN
ijtc-894	265	15	,	,	PUNCT
ijtc-894	265	16	h	h	NOUN
ijtc-894	265	17	h.	h.	PROPN
ijtc-894	265	18	1973	1973	NUM
ijtc-894	265	19	.	.	PUNCT
ijtc-894	266	1	“	"	PUNCT
ijtc-894	266	2	kelley_the	kelley_the	DET
ijtc-894	266	3	process	process	NOUN
ijtc-894	266	4	of	of	ADP
ijtc-894	266	5	causal	causal	ADJ
ijtc-894	266	6	attribution	attribution	NOUN
ijtc-894	266	7	.	.	PUNCT
ijtc-894	266	8	”	"	PUNCT
ijtc-894	267	1	american	american	PROPN
ijtc-894	267	2	psychologist	psychologist	PROPN
ijtc-894	267	3	38(february	38(february	NUM
ijtc-894	267	4	):	):	PUNCT
ijtc-894	267	5	107–28	107–28	NUM
ijtc-894	267	6	.	.	PUNCT
ijtc-894	268	1	http://www.communicationcache.com/uploads/1/0/8/8/10887248/the_processes_of_ca	http://www.communicationcache.com/uploads/1/0/8/8/10887248/the_processes_of_ca	NOUN
ijtc-894	268	2	usal_attribution.pdf	usal_attribution.pdf	NOUN
ijtc-894	268	3	.	.	PUNCT
ijtc-894	269	1	kusumafanto	kusumafanto	PROPN
ijtc-894	269	2	,	,	PUNCT
ijtc-894	269	3	h	h	NOUN
ijtc-894	269	4	f	f	X
ijtc-894	269	5	,	,	PUNCT
ijtc-894	269	6	and	and	CCONJ
ijtc-894	269	7	fatchan	fatchan	PROPN
ijtc-894	269	8	achyani	achyani	PROPN
ijtc-894	269	9	.	.	PUNCT
ijtc-894	270	1	2018	2018	NUM
ijtc-894	270	2	.	.	PUNCT
ijtc-894	271	1	“	"	PUNCT
ijtc-894	271	2	pengaruh	pengaruh	NOUN
ijtc-894	271	3	kualitas	kualita	NOUN
ijtc-894	271	4	pelayanan	pelayanan	PROPN
ijtc-894	271	5	,	,	PUNCT
ijtc-894	271	6	sanksi	sanksi	PROPN
ijtc-894	271	7	perpajakan	perpajakan	PROPN
ijtc-894	271	8	,	,	PUNCT
ijtc-894	271	9	biaya	biaya	PROPN
ijtc-894	271	10	kepatuhan	kepatuhan	PROPN
ijtc-894	271	11	pajak	pajak	ADV
ijtc-894	271	12	,	,	PUNCT
ijtc-894	271	13	penerapan	penerapan	NOUN
ijtc-894	271	14	e	e	NOUN
ijtc-894	271	15	-	-	NOUN
ijtc-894	271	16	filing	filing	NOUN
ijtc-894	271	17	dan	dan	PROPN
ijtc-894	271	18	pengetahuan	pengetahuan	PROPN
ijtc-894	271	19	perpajakan	perpajakan	PROPN
ijtc-894	271	20	terhadap	terhadap	PROPN
ijtc-894	271	21	kepatuhan	kepatuhan	PROPN
ijtc-894	271	22	wajib	wajib	PROPN
ijtc-894	271	23	pajak	pajak	PROPN
ijtc-894	271	24	orang	orang	PROPN
ijtc-894	271	25	pribadi	pribadi	PROPN
ijtc-894	271	26	(	(	PUNCT
ijtc-894	271	27	studi	studi	PROPN
ijtc-894	271	28	pada	pada	PROPN
ijtc-894	271	29	wajib	wajib	PROPN
ijtc-894	271	30	pajak	pajak	PROPN
ijtc-894	271	31	orang	orang	PROPN
ijtc-894	271	32	pribadi	pribadi	PROPN
ijtc-894	271	33	di	di	X
ijtc-894	271	34	kpp	kpp	PROPN
ijtc-894	271	35	pratama	pratama	NOUN
ijtc-894	271	36	surakarta	surakarta	NOUN
ijtc-894	271	37	.	.	PUNCT
ijtc-894	271	38	”	"	PUNCT
ijtc-894	272	1	jurnal	jurnal	PROPN
ijtc-894	272	2	akuntansi	akuntansi	PROPN
ijtc-894	272	3	fakultas	fakulta	VERB
ijtc-894	272	4	ekonomi	ekonomi	PROPN
ijtc-894	272	5	dan	dan	PROPN
ijtc-894	272	6	bisnis	bisnis	PROPN
ijtc-894	272	7	universitas	universita	NOUN
ijtc-894	272	8	mohamadiyah	mohamadiyah	VERB
ijtc-894	272	9	surakarta	surakarta	NOUN
ijtc-894	272	10	24(2	24(2	NUM
ijtc-894	272	11	):	):	PUNCT
ijtc-894	272	12	1590–1607	1590–1607	NUM
ijtc-894	272	13	.	.	PUNCT
ijtc-894	273	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	273	2	the	the	DET
ijtc-894	273	3	impact	impact	NOUN
ijtc-894	273	4	of	of	ADP
ijtc-894	273	5	tax	tax	NOUN
ijtc-894	273	6	socialization	socialization	NOUN
ijtc-894	273	7	and	and	CCONJ
ijtc-894	273	8	the	the	DET
ijtc-894	273	9	stringency	stringency	NOUN
ijtc-894	273	10	of	of	ADP
ijtc-894	273	11	tax	tax	NOUN
ijtc-894	273	12	sanctions	sanction	NOUN
ijtc-894	273	13	on	on	ADP
ijtc-894	273	14	taxpayer	taxpayer	NOUN
ijtc-894	273	15	compliance	compliance	NOUN
ijtc-894	273	16	among	among	ADP
ijtc-894	273	17	business	business	NOUN
ijtc-894	273	18	owners	owner	NOUN
ijtc-894	273	19	in	in	ADP
ijtc-894	273	20	the	the	DET
ijtc-894	273	21	lembang	lembang	PROPN
ijtc-894	273	22	area	area	NOUN
ijtc-894	273	23	silaen	silaen	PROPN
ijtc-894	273	24	and	and	CCONJ
ijtc-894	273	25	pangaribuan	pangaribuan	PROPN
ijtc-894	273	26	769	769	NUM
ijtc-894	273	27	|	|	ADV
ijtc-894	273	28	ilomata	ilomata	PROPN
ijtc-894	273	29	international	international	ADJ
ijtc-894	273	30	journal	journal	NOUN
ijtc-894	273	31	of	of	ADP
ijtc-894	273	32	tax	tax	PROPN
ijtc-894	273	33	&	&	CCONJ
ijtc-894	273	34	accounting	accounting	PROPN
ijtc-894	273	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	273	36	latofah	latofah	NOUN
ijtc-894	273	37	,	,	PUNCT
ijtc-894	273	38	n	n	CCONJ
ijtc-894	273	39	,	,	PUNCT
ijtc-894	273	40	and	and	CCONJ
ijtc-894	273	41	d	d	ADP
ijtc-894	273	42	harjo	harjo	NOUN
ijtc-894	273	43	.	.	PUNCT
ijtc-894	273	44	2020	2020	NUM
ijtc-894	273	45	.	.	PUNCT
ijtc-894	274	1	“	"	PUNCT
ijtc-894	274	2	analisis	analisis	ADJ
ijtc-894	274	3	tax	tax	NOUN
ijtc-894	274	4	awareness	awareness	NOUN
ijtc-894	274	5	dalam	dalam	PROPN
ijtc-894	274	6	upaya	upaya	PROPN
ijtc-894	274	7	meningkatkan	meningkatkan	PROPN
ijtc-894	274	8	kepatuhan	kepatuhan	PROPN
ijtc-894	274	9	wajib	wajib	PROPN
ijtc-894	274	10	pajak	pajak	PROPN
ijtc-894	274	11	di	di	PROPN
ijtc-894	274	12	kantor	kantor	PROPN
ijtc-894	274	13	pelayanan	pelayanan	PROPN
ijtc-894	274	14	pajak	pajak	PROPN
ijtc-894	274	15	pratama	pratama	NOUN
ijtc-894	274	16	bekasi	bekasi	PROPN
ijtc-894	274	17	barat	barat	PROPN
ijtc-894	274	18	.	.	PUNCT
ijtc-894	274	19	”	"	PUNCT
ijtc-894	275	1	jurnal	jurnal	ADJ
ijtc-894	275	2	pajak	pajak	PROPN
ijtc-894	275	3	vokasi	vokasi	NOUN
ijtc-894	275	4	(	(	PUNCT
ijtc-894	275	5	jupasi	jupasi	NOUN
ijtc-894	275	6	)	)	PUNCT
ijtc-894	275	7	2(1	2(1	NUM
ijtc-894	275	8	):	):	PUNCT
ijtc-894	275	9	52–62	52–62	NUM
ijtc-894	275	10	.	.	PUNCT
ijtc-894	276	1	https://doi.org/10.31334/jupasi.v2i1.1121	https://doi.org/10.31334/jupasi.v2i1.1121	PROPN
ijtc-894	276	2	.	.	PUNCT
ijtc-894	276	3	magribi	magribi	PROPN
ijtc-894	276	4	,	,	PUNCT
ijtc-894	276	5	r	r	NOUN
ijtc-894	276	6	m	m	PROPN
ijtc-894	276	7	,	,	PUNCT
ijtc-894	276	8	and	and	CCONJ
ijtc-894	276	9	d	d	PROPN
ijtc-894	276	10	yulianti	yulianti	PROPN
ijtc-894	276	11	.	.	PROPN
ijtc-894	276	12	2022	2022	NUM
ijtc-894	276	13	.	.	PUNCT
ijtc-894	277	1	“	"	PUNCT
ijtc-894	277	2	pengaruh	pengaruh	VERB
ijtc-894	277	3	pemanfaatan	pemanfaatan	PROPN
ijtc-894	277	4	teknologi	teknologi	PROPN
ijtc-894	277	5	dan	dan	PROPN
ijtc-894	277	6	modernisasi	modernisasi	PROPN
ijtc-894	277	7	sistem	sistem	PROPN
ijtc-894	277	8	administrasi	administrasi	PROPN
ijtc-894	277	9	perpajakan	perpajakan	PROPN
ijtc-894	277	10	terhadap	terhadap	PROPN
ijtc-894	277	11	kepatuhan	kepatuhan	PROPN
ijtc-894	277	12	wajib	wajib	PROPN
ijtc-894	277	13	pajak	pajak	PROPN
ijtc-894	277	14	orang	orang	PROPN
ijtc-894	277	15	pribadi	pribadi	PROPN
ijtc-894	277	16	(	(	PUNCT
ijtc-894	277	17	studi	studi	PROPN
ijtc-894	277	18	kasus	kasus	PROPN
ijtc-894	277	19	pada	pada	PROPN
ijtc-894	277	20	wpop	wpop	PROPN
ijtc-894	277	21	yang	yang	PROPN
ijtc-894	277	22	terdaftar	terdaftar	PROPN
ijtc-894	277	23	di	di	AUX
ijtc-894	277	24	kpp	kpp	PROPN
ijtc-894	277	25	mikro	mikro	PROPN
ijtc-894	277	26	piloting	piloting	PROPN
ijtc-894	277	27	majalengka	majalengka	PROPN
ijtc-894	277	28	.	.	PUNCT
ijtc-894	277	29	”	"	PUNCT
ijtc-894	278	1	jurnal	jurnal	ADJ
ijtc-894	278	2	akuntansi	akuntansi	PROPN
ijtc-894	278	3	kompetif	kompetif	PROPN
ijtc-894	278	4	5(3	5(3	NUM
ijtc-894	278	5	):	):	PUNCT
ijtc-894	278	6	358–67	358–67	NUM
ijtc-894	278	7	.	.	PUNCT
ijtc-894	279	1	https://doi.org/10.35446/akuntansikompetif.v5i3.1137	https://doi.org/10.35446/akuntansikompetif.v5i3.1137	X
ijtc-894	279	2	.	.	PUNCT
ijtc-894	280	1	mardiasmo	mardiasmo	PROPN
ijtc-894	280	2	.	.	PUNCT
ijtc-894	281	1	2018	2018	NUM
ijtc-894	281	2	.	.	PUNCT
ijtc-894	282	1	“	"	PUNCT
ijtc-894	282	2	perpajakan	perpajakan	PROPN
ijtc-894	282	3	edisi	edisi	PROPN
ijtc-894	282	4	terbaru	terbaru	PROPN
ijtc-894	282	5	.	.	PUNCT
ijtc-894	282	6	”	"	PUNCT
ijtc-894	282	7	markumah	markumah	PROPN
ijtc-894	282	8	,	,	PUNCT
ijtc-894	282	9	u	u	NOUN
ijtc-894	282	10	,	,	PUNCT
ijtc-894	282	11	triyono	triyono	NOUN
ijtc-894	282	12	,	,	PUNCT
ijtc-894	282	13	and	and	CCONJ
ijtc-894	282	14	n	n	PROPN
ijtc-894	282	15	sasongko	sasongko	NOUN
ijtc-894	282	16	.	.	PUNCT
ijtc-894	283	1	2020	2020	NUM
ijtc-894	283	2	.	.	PUNCT
ijtc-894	284	1	“	"	PUNCT
ijtc-894	284	2	pengaruh	pengaruh	NOUN
ijtc-894	284	3	ketegasan	ketegasan	PROPN
ijtc-894	284	4	sanksi	sanksi	PROPN
ijtc-894	284	5	pajak	pajak	ADV
ijtc-894	284	6	,	,	PUNCT
ijtc-894	284	7	pengetahuan	pengetahuan	ADJ
ijtc-894	284	8	fiskus	fisku	NOUN
ijtc-894	284	9	,	,	PUNCT
ijtc-894	284	10	reformasi	reformasi	PROPN
ijtc-894	284	11	perpajakan	perpajakan	PROPN
ijtc-894	284	12	terhadap	terhadap	PROPN
ijtc-894	284	13	kepatuhan	kepatuhan	PROPN
ijtc-894	284	14	wajib	wajib	PROPN
ijtc-894	284	15	pajak(studi	pajak(studi	PROPN
ijtc-894	284	16	empiris	empiris	NOUN
ijtc-894	284	17	pada	pada	PROPN
ijtc-894	284	18	wajib	wajib	PROPN
ijtc-894	284	19	pajak	pajak	PROPN
ijtc-894	284	20	badan	badan	PROPN
ijtc-894	284	21	di	di	PROPN
ijtc-894	284	22	kpp	kpp	PROPN
ijtc-894	284	23	pratama	pratama	NOUN
ijtc-894	284	24	surakarta	surakarta	NOUN
ijtc-894	284	25	.	.	PUNCT
ijtc-894	284	26	”	"	PUNCT
ijtc-894	285	1	urecol	urecol	ADJ
ijtc-894	285	2	:	:	PUNCT
ijtc-894	285	3	191–98	191–98	NUM
ijtc-894	285	4	.	.	PUNCT
ijtc-894	286	1	nabilla	nabilla	PROPN
ijtc-894	286	2	,	,	PUNCT
ijtc-894	286	3	r	r	NOUN
ijtc-894	286	4	,	,	PUNCT
ijtc-894	286	5	and	and	CCONJ
ijtc-894	286	6	f	f	PROPN
ijtc-894	286	7	farah	farah	PROPN
ijtc-894	286	8	.	.	PROPN
ijtc-894	287	1	2019	2019	NUM
ijtc-894	287	2	.	.	PUNCT
ijtc-894	288	1	sapari	sapari	PROPN
ijtc-894	288	2	sekolah	sekolah	PROPN
ijtc-894	288	3	tinggi	tinggi	PROPN
ijtc-894	288	4	ilmu	ilmu	PROPN
ijtc-894	288	5	ekonomi	ekonomi	PROPN
ijtc-894	288	6	indonesia	indonesia	PROPN
ijtc-894	288	7	(	(	PUNCT
ijtc-894	288	8	stiesia	stiesia	PROPN
ijtc-894	288	9	)	)	PUNCT
ijtc-894	288	10	surabaya	surabaya	PROPN
ijtc-894	288	11	.	.	PUNCT
ijtc-894	289	1	jurnal	jurnal	PROPN
ijtc-894	289	2	ilmu	ilmu	PROPN
ijtc-894	289	3	dan	dan	PROPN
ijtc-894	289	4	riset	riset	PROPN
ijtc-894	289	5	akuntansi	akuntansi	PROPN
ijtc-894	289	6	.	.	PUNCT
ijtc-894	290	1	http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2844	http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2844	PROPN
ijtc-894	290	2	.	.	PUNCT
ijtc-894	291	1	nugraha	nugraha	NOUN
ijtc-894	291	2	,	,	PUNCT
ijtc-894	291	3	hendiva	hendiva	PROPN
ijtc-894	291	4	tri	tri	PROPN
ijtc-894	291	5	,	,	PUNCT
ijtc-894	291	6	and	and	CCONJ
ijtc-894	291	7	suparna	suparna	PROPN
ijtc-894	291	8	wijaya	wijaya	PROPN
ijtc-894	291	9	.	.	PUNCT
ijtc-894	292	1	2023	2023	NUM
ijtc-894	292	2	.	.	PUNCT
ijtc-894	293	1	“	"	PUNCT
ijtc-894	293	2	the	the	DET
ijtc-894	293	3	determinants	determinant	NOUN
ijtc-894	293	4	of	of	ADP
ijtc-894	293	5	tax	tax	NOUN
ijtc-894	293	6	revenue	revenue	NOUN
ijtc-894	293	7	in	in	ADP
ijtc-894	293	8	the	the	DET
ijtc-894	293	9	context	context	NOUN
ijtc-894	293	10	of	of	ADP
ijtc-894	293	11	international	international	ADJ
ijtc-894	293	12	transactions	transaction	NOUN
ijtc-894	293	13	in	in	ADP
ijtc-894	293	14	the	the	DET
ijtc-894	293	15	latin	latin	PROPN
ijtc-894	293	16	america	america	PROPN
ijtc-894	293	17	and	and	CCONJ
ijtc-894	293	18	caribbean	caribbean	PROPN
ijtc-894	293	19	(	(	PUNCT
ijtc-894	293	20	lac	lac	PROPN
ijtc-894	293	21	)	)	PUNCT
ijtc-894	293	22	regions	region	NOUN
ijtc-894	293	23	2002	2002	NUM
ijtc-894	293	24	-	-	SYM
ijtc-894	293	25	2019	2019	NUM
ijtc-894	293	26	.	.	PUNCT
ijtc-894	293	27	”	"	PUNCT
ijtc-894	294	1	ilomata	ilomata	PROPN
ijtc-894	294	2	international	international	ADJ
ijtc-894	294	3	journal	journal	NOUN
ijtc-894	294	4	of	of	ADP
ijtc-894	294	5	tax	tax	NOUN
ijtc-894	294	6	and	and	CCONJ
ijtc-894	294	7	accounting	account	VERB
ijtc-894	294	8	4(3	4(3	NUM
ijtc-894	294	9	):	):	PUNCT
ijtc-894	294	10	613–27	613–27	NOUN
ijtc-894	294	11	.	.	PUNCT
ijtc-894	295	1	nurdyastuti	nurdyastuti	PROPN
ijtc-894	295	2	,	,	PUNCT
ijtc-894	295	3	tri	tri	ADJ
ijtc-894	295	4	,	,	PUNCT
ijtc-894	295	5	and	and	CCONJ
ijtc-894	295	6	adi	adi	PROPN
ijtc-894	295	7	penawan	penawan	NOUN
ijtc-894	295	8	.	.	PUNCT
ijtc-894	296	1	2018	2018	NUM
ijtc-894	296	2	.	.	PUNCT
ijtc-894	297	1	“	"	PUNCT
ijtc-894	297	2	pengaruh	pengaruh	NOUN
ijtc-894	297	3	sosialisasi	sosialisasi	PROPN
ijtc-894	297	4	perpajakan	perpajakan	PROPN
ijtc-894	297	5	dan	dan	PROPN
ijtc-894	297	6	sanksi	sanksi	PROPN
ijtc-894	297	7	perpajakan	perpajakan	PROPN
ijtc-894	297	8	terhadap	terhadap	PROPN
ijtc-894	297	9	kepatuhan	kepatuhan	PROPN
ijtc-894	297	10	pelaporan	pelaporan	PROPN
ijtc-894	297	11	spt	spt	PROPN
ijtc-894	297	12	tahunan	tahunan	PROPN
ijtc-894	297	13	wajib	wajib	PROPN
ijtc-894	297	14	pajak	pajak	PROPN
ijtc-894	297	15	orang	orang	PROPN
ijtc-894	297	16	pribadi	pribadi	PROPN
ijtc-894	297	17	.	.	PUNCT
ijtc-894	297	18	”	"	PUNCT
ijtc-894	298	1	probank	probank	VERB
ijtc-894	298	2	3(1	3(1	NUM
ijtc-894	298	3	):	):	PUNCT
ijtc-894	298	4	28	28	NUM
ijtc-894	298	5	–	–	PUNCT
ijtc-894	298	6	34	34	NUM
ijtc-894	298	7	.	.	PUNCT
ijtc-894	299	1	https://doi.org/10.36587/probank.v3i1.240	https://doi.org/10.36587/probank.v3i1.240	PROPN
ijtc-894	299	2	.	.	PUNCT
ijtc-894	300	1	pangaribuan	pangaribuan	PROPN
ijtc-894	300	2	,	,	PUNCT
ijtc-894	300	3	h	h	NOUN
ijtc-894	300	4	et	et	PROPN
ijtc-894	300	5	al	al	PROPN
ijtc-894	300	6	.	.	PROPN
ijtc-894	300	7	2021	2021	NUM
ijtc-894	300	8	.	.	PUNCT
ijtc-894	301	1	“	"	PUNCT
ijtc-894	301	2	the	the	DET
ijtc-894	301	3	financial	financial	ADJ
ijtc-894	301	4	perspective	perspective	NOUN
ijtc-894	301	5	study	study	NOUN
ijtc-894	301	6	on	on	ADP
ijtc-894	301	7	tax	tax	NOUN
ijtc-894	301	8	avoidance	avoidance	NOUN
ijtc-894	301	9	.	.	PUNCT
ijtc-894	302	1	budapest	budapest	PROPN
ijtc-894	302	2	international	international	ADJ
ijtc-894	302	3	reseach	reseach	PROPN
ijtc-894	302	4	and	and	CCONJ
ijtc-894	302	5	critics	critic	NOUN
ijtc-894	302	6	indtitute	indtitute	ADJ
ijtc-894	302	7	-	-	PUNCT
ijtc-894	302	8	journal	journal	NOUN
ijtc-894	302	9	(	(	PUNCT
ijtc-894	302	10	birci	birci	NOUN
ijtc-894	302	11	-	-	PUNCT
ijtc-894	302	12	journal	journal	NOUN
ijtc-894	302	13	.	.	PUNCT
ijtc-894	302	14	”	"	PUNCT
ijtc-894	303	1	4(3	4(3	NUM
ijtc-894	303	2	):	):	PUNCT
ijtc-894	303	3	4998–5009	4998–5009	NUM
ijtc-894	303	4	.	.	PUNCT
ijtc-894	304	1	http://bircu-journal.com/index.php/birci/article/view/2287	http://bircu-journal.com/index.php/birci/article/view/2287	NOUN
ijtc-894	304	2	.	.	PUNCT
ijtc-894	305	1	—	—	PUNCT
ijtc-894	305	2	—	—	PUNCT
ijtc-894	305	3	—	—	PUNCT
ijtc-894	305	4	.	.	PUNCT
ijtc-894	306	1	2022	2022	NUM
ijtc-894	306	2	.	.	PUNCT
ijtc-894	307	1	perpajakan	perpajakan	PROPN
ijtc-894	307	2	indonesia	indonesia	PROPN
ijtc-894	307	3	:	:	PUNCT
ijtc-894	307	4	seri	seri	PROPN
ijtc-894	307	5	belajar	belajar	PROPN
ijtc-894	307	6	dan	dan	PROPN
ijtc-894	307	7	panduan	panduan	PROPN
ijtc-894	307	8	praktis	praktis	PROPN
ijtc-894	307	9	.	.	PUNCT
ijtc-894	308	1	yogyakarta	yogyakarta	PROPN
ijtc-894	308	2	:	:	PUNCT
ijtc-894	309	1	upp	upp	PROPN
ijtc-894	309	2	stim	stim	VERB
ijtc-894	309	3	ykpn	ykpn	PROPN
ijtc-894	309	4	.	.	PUNCT
ijtc-894	310	1	pascal	pascal	PROPN
ijtc-894	310	2	,	,	PUNCT
ijtc-894	310	3	emilio	emilio	PROPN
ijtc-894	310	4	,	,	PUNCT
ijtc-894	310	5	and	and	CCONJ
ijtc-894	310	6	suparna	suparna	PROPN
ijtc-894	310	7	wijaya	wijaya	PROPN
ijtc-894	310	8	.	.	PUNCT
ijtc-894	311	1	2023	2023	NUM
ijtc-894	311	2	.	.	PUNCT
ijtc-894	312	1	“	"	PUNCT
ijtc-894	312	2	searching	search	VERB
ijtc-894	312	3	for	for	ADP
ijtc-894	312	4	tax	tax	NOUN
ijtc-894	312	5	revenue	revenue	NOUN
ijtc-894	312	6	determinants	determinant	NOUN
ijtc-894	312	7	in	in	ADP
ijtc-894	312	8	n-11	n-11	PROPN
ijtc-894	312	9	:	:	PUNCT
ijtc-894	312	10	the	the	DET
ijtc-894	312	11	moderating	moderate	VERB
ijtc-894	312	12	role	role	NOUN
ijtc-894	312	13	of	of	ADP
ijtc-894	312	14	regulatory	regulatory	ADJ
ijtc-894	312	15	quality	quality	NOUN
ijtc-894	312	16	.	.	PUNCT
ijtc-894	312	17	”	"	PUNCT
ijtc-894	313	1	ilomata	ilomata	PROPN
ijtc-894	313	2	international	international	ADJ
ijtc-894	313	3	journal	journal	NOUN
ijtc-894	313	4	of	of	ADP
ijtc-894	313	5	tax	tax	NOUN
ijtc-894	313	6	and	and	CCONJ
ijtc-894	313	7	accounting	account	VERB
ijtc-894	313	8	4(3	4(3	NUM
ijtc-894	313	9	):	):	PUNCT
ijtc-894	313	10	628–45	628–45	PROPN
ijtc-894	313	11	.	.	PUNCT
ijtc-894	314	1	purwanto	purwanto	PROPN
ijtc-894	314	2	,	,	PUNCT
ijtc-894	314	3	agung	agung	PROPN
ijtc-894	314	4	setyo	setyo	NOUN
ijtc-894	314	5	.	.	PUNCT
ijtc-894	314	6	2015	2015	NUM
ijtc-894	314	7	.	.	PUNCT
ijtc-894	315	1	faktor	faktor	NOUN
ijtc-894	315	2	-	-	PUNCT
ijtc-894	315	3	faktor	faktor	PROPN
ijtc-894	315	4	yang	yang	PROPN
ijtc-894	315	5	mempengaruhi	mempengaruhi	PROPN
ijtc-894	315	6	kepatuhan	kepatuhan	PROPN
ijtc-894	315	7	wajib	wajib	PROPN
ijtc-894	315	8	pajak	pajak	PROPN
ijtc-894	315	9	badan	badan	PROPN
ijtc-894	315	10	yang	yang	PROPN
ijtc-894	315	11	terdaftar	terdaftar	PROPN
ijtc-894	315	12	di	di	PROPN
ijtc-894	315	13	kpp	kpp	PROPN
ijtc-894	315	14	pratama	pratama	NOUN
ijtc-894	315	15	surakarta	surakarta	NOUN
ijtc-894	315	16	.	.	PUNCT
ijtc-894	316	1	universitas	universitas	PROPN
ijtc-894	316	2	muhammadiyah	muhammadiyah	ADP
ijtc-894	316	3	surakarta	surakarta	NOUN
ijtc-894	316	4	.	.	PUNCT
ijtc-894	317	1	putri	putri	ADJ
ijtc-894	317	2	,	,	PUNCT
ijtc-894	317	3	n	n	NOUN
ijtc-894	317	4	e	e	NOUN
ijtc-894	317	5	,	,	PUNCT
ijtc-894	317	6	and	and	CCONJ
ijtc-894	317	7	nurhasanah	nurhasanah	NOUN
ijtc-894	317	8	.	.	PUNCT
ijtc-894	317	9	2019	2019	NUM
ijtc-894	317	10	.	.	PUNCT
ijtc-894	318	1	“	"	PUNCT
ijtc-894	318	2	sosialisasi	sosialisasi	VERB
ijtc-894	318	3	pajak	pajak	ADV
ijtc-894	318	4	,	,	PUNCT
ijtc-894	318	5	tingkat	tingkat	PROPN
ijtc-894	318	6	pendidikan	pendidikan	PROPN
ijtc-894	318	7	dan	dan	PROPN
ijtc-894	318	8	sanksi	sanksi	PROPN
ijtc-894	318	9	pajak	pajak	PROPN
ijtc-894	318	10	terkait	terkait	NOUN
ijtc-894	318	11	dengan	dengan	PROPN
ijtc-894	318	12	kepatuhan	kepatuhan	PROPN
ijtc-894	318	13	wajib	wajib	PROPN
ijtc-894	318	14	pajak	pajak	PROPN
ijtc-894	318	15	ukm	ukm	PROPN
ijtc-894	318	16	(	(	PUNCT
ijtc-894	318	17	studi	studi	PROPN
ijtc-894	318	18	kasus	kasus	PROPN
ijtc-894	318	19	:	:	PUNCT
ijtc-894	318	20	pengusaha	pengusaha	PROPN
ijtc-894	318	21	ukm	ukm	PROPN
ijtc-894	318	22	kecamatan	kecamatan	PROPN
ijtc-894	318	23	manggar	manggar	PROPN
ijtc-894	318	24	belitung	belitung	PROPN
ijtc-894	318	25	timur	timur	ADJ
ijtc-894	318	26	.	.	PUNCT
ijtc-894	318	27	”	"	PUNCT
ijtc-894	318	28	universitas	universita	NOUN
ijtc-894	318	29	tanri	tanri	NOUN
ijtc-894	318	30	abeng	abeng	PROPN
ijtc-894	318	31	28(02	28(02	NOUN
ijtc-894	318	32	):	):	PUNCT
ijtc-894	318	33	213	213	NUM
ijtc-894	318	34	.	.	PUNCT
ijtc-894	319	1	https://www.ejournal.stei.ac.id/index.php/jemi/article/view/252	https://www.ejournal.stei.ac.id/index.php/jemi/article/view/252	PROPN
ijtc-894	319	2	.	.	PUNCT
ijtc-894	319	3	rahmi	rahmi	PROPN
ijtc-894	319	4	,	,	PUNCT
ijtc-894	319	5	notika	notika	NOUN
ijtc-894	319	6	,	,	PUNCT
ijtc-894	319	7	selvi	selvi	PROPN
ijtc-894	319	8	selvi	selvi	PROPN
ijtc-894	319	9	,	,	PUNCT
ijtc-894	319	10	and	and	CCONJ
ijtc-894	319	11	agitta	agitta	PROPN
ijtc-894	319	12	sofyan	sofyan	PROPN
ijtc-894	319	13	purwaningtyas	purwaningtyas	PROPN
ijtc-894	319	14	.	.	PUNCT
ijtc-894	320	1	2022	2022	NUM
ijtc-894	320	2	.	.	PUNCT
ijtc-894	321	1	“	"	PUNCT
ijtc-894	321	2	pentahelix	pentahelix	ADJ
ijtc-894	321	3	collaboration	collaboration	NOUN
ijtc-894	321	4	in	in	ADP
ijtc-894	321	5	improving	improve	VERB
ijtc-894	321	6	taxpayer	taxpayer	NOUN
ijtc-894	321	7	compliance	compliance	NOUN
ijtc-894	321	8	.	.	PUNCT
ijtc-894	321	9	”	"	PUNCT
ijtc-894	322	1	ilomata	ilomata	PROPN
ijtc-894	322	2	international	international	ADJ
ijtc-894	322	3	journal	journal	NOUN
ijtc-894	322	4	of	of	ADP
ijtc-894	322	5	tax	tax	NOUN
ijtc-894	322	6	and	and	CCONJ
ijtc-894	322	7	accounting	accounting	NOUN
ijtc-894	322	8	3(4	3(4	NUM
ijtc-894	322	9	):	):	PUNCT
ijtc-894	322	10	351	351	NUM
ijtc-894	322	11	–	–	SYM
ijtc-894	322	12	58	58	NUM
ijtc-894	322	13	.	.	PUNCT
ijtc-894	323	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-894	323	2	the	the	DET
ijtc-894	323	3	impact	impact	NOUN
ijtc-894	323	4	of	of	ADP
ijtc-894	323	5	tax	tax	NOUN
ijtc-894	323	6	socialization	socialization	NOUN
ijtc-894	323	7	and	and	CCONJ
ijtc-894	323	8	the	the	DET
ijtc-894	323	9	stringency	stringency	NOUN
ijtc-894	323	10	of	of	ADP
ijtc-894	323	11	tax	tax	NOUN
ijtc-894	323	12	sanctions	sanction	NOUN
ijtc-894	323	13	on	on	ADP
ijtc-894	323	14	taxpayer	taxpayer	NOUN
ijtc-894	323	15	compliance	compliance	NOUN
ijtc-894	323	16	among	among	ADP
ijtc-894	323	17	business	business	NOUN
ijtc-894	323	18	owners	owner	NOUN
ijtc-894	323	19	in	in	ADP
ijtc-894	323	20	the	the	DET
ijtc-894	323	21	lembang	lembang	PROPN
ijtc-894	323	22	area	area	NOUN
ijtc-894	323	23	silaen	silaen	PROPN
ijtc-894	323	24	and	and	CCONJ
ijtc-894	323	25	pangaribuan	pangaribuan	PROPN
ijtc-894	323	26	770	770	NUM
ijtc-894	323	27	|	|	ADV
ijtc-894	323	28	ilomata	ilomata	PROPN
ijtc-894	323	29	international	international	ADJ
ijtc-894	323	30	journal	journal	NOUN
ijtc-894	323	31	of	of	ADP
ijtc-894	323	32	tax	tax	PROPN
ijtc-894	323	33	&	&	CCONJ
ijtc-894	323	34	accounting	account	VERB
ijtc-894	323	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-894	323	36	robbins	robbin	NOUN
ijtc-894	323	37	,	,	PUNCT
ijtc-894	323	38	m	m	VERB
ijtc-894	323	39	et	et	NOUN
ijtc-894	323	40	al	al	PROPN
ijtc-894	323	41	.	.	PROPN
ijtc-894	323	42	2008	2008	NUM
ijtc-894	323	43	.	.	PUNCT
ijtc-894	324	1	“	"	PUNCT
ijtc-894	324	2	misinterpreting	misinterpret	VERB
ijtc-894	324	3	the	the	DET
ijtc-894	324	4	therapeutic	therapeutic	ADJ
ijtc-894	324	5	effects	effect	NOUN
ijtc-894	324	6	of	of	ADP
ijtc-894	324	7	small	small	ADJ
ijtc-894	324	8	interfering	interfere	VERB
ijtc-894	324	9	rna	rna	NOUN
ijtc-894	324	10	caused	cause	VERB
ijtc-894	324	11	by	by	ADP
ijtc-894	324	12	immune	immune	ADJ
ijtc-894	324	13	stimulation	stimulation	NOUN
ijtc-894	324	14	.	.	PUNCT
ijtc-894	324	15	”	"	PUNCT
ijtc-894	325	1	human	human	ADJ
ijtc-894	325	2	gene	gene	NOUN
ijtc-894	325	3	therapy	therapy	NOUN
ijtc-894	325	4	19(10	19(10	NUM
ijtc-894	325	5	):	):	PUNCT
ijtc-894	325	6	991–99	991–99	NUM
ijtc-894	325	7	.	.	PUNCT
ijtc-894	326	1	https://doi.org/10.1089/hum.2008.131	https://doi.org/10.1089/hum.2008.131	PROPN
ijtc-894	326	2	.	.	PUNCT
ijtc-894	327	1	rulandari	rulandari	PROPN
ijtc-894	327	2	,	,	PUNCT
ijtc-894	327	3	novianita	novianita	PROPN
ijtc-894	327	4	,	,	PUNCT
ijtc-894	327	5	and	and	CCONJ
ijtc-894	327	6	salsabila	salsabila	PROPN
ijtc-894	327	7	rahmayani	rahmayani	PROPN
ijtc-894	327	8	.	.	PROPN
ijtc-894	327	9	2023	2023	NUM
ijtc-894	327	10	.	.	PUNCT
ijtc-894	328	1	“	"	PUNCT
ijtc-894	328	2	the	the	DET
ijtc-894	328	3	effect	effect	NOUN
ijtc-894	328	4	of	of	ADP
ijtc-894	328	5	changes	change	NOUN
ijtc-894	328	6	in	in	ADP
ijtc-894	328	7	layers	layer	NOUN
ijtc-894	328	8	of	of	ADP
ijtc-894	328	9	taxable	taxable	ADJ
ijtc-894	328	10	income	income	NOUN
ijtc-894	328	11	article	article	NOUN
ijtc-894	328	12	17	17	NUM
ijtc-894	328	13	of	of	ADP
ijtc-894	328	14	the	the	DET
ijtc-894	328	15	law	law	NOUN
ijtc-894	328	16	on	on	ADP
ijtc-894	328	17	cost	cost	NOUN
ijtc-894	328	18	of	of	ADP
ijtc-894	328	19	goods	good	NOUN
ijtc-894	328	20	sold	sell	VERB
ijtc-894	328	21	,	,	PUNCT
ijtc-894	328	22	reporting	reporting	NOUN
ijtc-894	328	23	of	of	ADP
ijtc-894	328	24	individual	individual	ADJ
ijtc-894	328	25	tax	tax	NOUN
ijtc-894	328	26	returns	return	NOUN
ijtc-894	328	27	and	and	CCONJ
ijtc-894	328	28	taxpayer	taxpayer	NOUN
ijtc-894	328	29	awareness	awareness	NOUN
ijtc-894	328	30	of	of	ADP
ijtc-894	328	31	income	income	NOUN
ijtc-894	328	32	tax	tax	NOUN
ijtc-894	328	33	receipt	receipt	NOUN
ijtc-894	328	34	at	at	ADP
ijtc-894	328	35	the	the	DET
ijtc-894	328	36	pratama	pratama	NOUN
ijtc-894	328	37	sawah	sawah	NOUN
ijtc-894	328	38	besar	besar	PROPN
ijtc-894	328	39	one	one	NUM
ijtc-894	328	40	tax	tax	NOUN
ijtc-894	328	41	service	service	NOUN
ijtc-894	328	42	office	office	NOUN
ijtc-894	328	43	.	.	PUNCT
ijtc-894	328	44	”	"	PUNCT
ijtc-894	329	1	ilomata	ilomata	PROPN
ijtc-894	329	2	international	international	ADJ
ijtc-894	329	3	journal	journal	NOUN
ijtc-894	329	4	of	of	ADP
ijtc-894	329	5	tax	tax	NOUN
ijtc-894	329	6	and	and	CCONJ
ijtc-894	329	7	accounting	account	VERB
ijtc-894	329	8	4(3	4(3	NUM
ijtc-894	329	9	):	):	PUNCT
ijtc-894	329	10	407–37	407–37	NUM
ijtc-894	329	11	.	.	PUNCT
ijtc-894	330	1	rusmawati	rusmawati	NOUN
ijtc-894	330	2	,	,	PUNCT
ijtc-894	330	3	s	s	PROPN
ijtc-894	330	4	,	,	PUNCT
ijtc-894	330	5	and	and	CCONJ
ijtc-894	330	6	d	d	X
ijtc-894	330	7	k	k	PROPN
ijtc-894	330	8	wardani	wardani	PROPN
ijtc-894	330	9	.	.	PUNCT
ijtc-894	330	10	2016	2016	NUM
ijtc-894	330	11	.	.	PUNCT
ijtc-894	331	1	“	"	PUNCT
ijtc-894	331	2	pengaruh	pengaruh	VERB
ijtc-894	331	3	pemahaman	pemahaman	NOUN
ijtc-894	331	4	pajak	pajak	ADV
ijtc-894	331	5	,	,	PUNCT
ijtc-894	331	6	sanksi	sanksi	PROPN
ijtc-894	331	7	pajak	pajak	ADV
ijtc-894	331	8	,	,	PUNCT
ijtc-894	331	9	dan	dan	PROPN
ijtc-894	331	10	sensus	sensus	PROPN
ijtc-894	331	11	pajak	pajak	PROPN
ijtc-894	331	12	terhadap	terhadap	PROPN
ijtc-894	331	13	kepatuhan	kepatuhan	PROPN
ijtc-894	331	14	wajib	wajib	PROPN
ijtc-894	331	15	pajak	pajak	PROPN
ijtc-894	331	16	pribadi	pribadi	PROPN
ijtc-894	331	17	yang	yang	PROPN
ijtc-894	331	18	memiliki	memiliki	PROPN
ijtc-894	331	19	usaha	usaha	PROPN
ijtc-894	331	20	.	.	PUNCT
ijtc-894	331	21	”	"	PUNCT
ijtc-894	332	1	jurnal	jurnal	ADJ
ijtc-894	332	2	akuntansi	akuntansi	PROPN
ijtc-894	332	3	3(2	3(2	NUM
ijtc-894	332	4	):	):	PUNCT
ijtc-894	332	5	75–91	75–91	NUM
ijtc-894	332	6	.	.	PUNCT
ijtc-894	333	1	https://doi.org/10.24964/ja.v3i2.53	https://doi.org/10.24964/ja.v3i2.53	NOUN
ijtc-894	333	2	.	.	PUNCT
ijtc-894	333	3	tanjung	tanjung	PROPN
ijtc-894	333	4	,	,	PUNCT
ijtc-894	333	5	r	r	PROPN
ijtc-894	333	6	,	,	PUNCT
ijtc-894	333	7	o	o	NOUN
ijtc-894	333	8	arifudin	arifudin	PROPN
ijtc-894	333	9	,	,	PUNCT
ijtc-894	333	10	y	y	PROPN
ijtc-894	333	11	sofyan	sofyan	PROPN
ijtc-894	333	12	,	,	PUNCT
ijtc-894	333	13	and	and	CCONJ
ijtc-894	333	14	hendar	hendar	NOUN
ijtc-894	333	15	.	.	PUNCT
ijtc-894	334	1	2020	2020	NUM
ijtc-894	334	2	.	.	PUNCT
ijtc-894	335	1	“	"	PUNCT
ijtc-894	335	2	pengaruh	pengaruh	NOUN
ijtc-894	335	3	penilaian	penilaian	PROPN
ijtc-894	335	4	diri	diri	PROPN
ijtc-894	335	5	dan	dan	PROPN
ijtc-894	335	6	efikasi	efikasi	PROPN
ijtc-894	335	7	diri	diri	PROPN
ijtc-894	335	8	terhadap	terhadap	PROPN
ijtc-894	335	9	kepuasan	kepuasan	PROPN
ijtc-894	335	10	kerja	kerja	PROPN
ijtc-894	335	11	serta	serta	PROPN
ijtc-894	335	12	implikasinya	implikasinya	PROPN
ijtc-894	335	13	terhadap	terhadap	PROPN
ijtc-894	335	14	kinerja	kinerja	PROPN
ijtc-894	335	15	guru	guru	NOUN
ijtc-894	335	16	.	.	PUNCT
ijtc-894	335	17	”	"	PUNCT
ijtc-894	336	1	jurnal	jurnal	ADJ
ijtc-894	336	2	ilmiah	ilmiah	PROPN
ijtc-894	336	3	manajemen	manajeman	NOUN
ijtc-894	336	4	,	,	PUNCT
ijtc-894	336	5	ekonomi	ekonomi	PROPN
ijtc-894	336	6	dan	dan	PROPN
ijtc-894	336	7	akuntansi	akuntansi	PROPN
ijtc-894	336	8	4(1	4(1	PROPN
ijtc-894	336	9	):	):	PUNCT
ijtc-894	336	10	380–91	380–91	NUM
ijtc-894	336	11	.	.	PUNCT
ijtc-894	337	1	veronica	veronica	PROPN
ijtc-894	337	2	,	,	PUNCT
ijtc-894	337	3	a.	a.	NOUN
ijtc-894	337	4	2015	2015	NUM
ijtc-894	337	5	.	.	PUNCT
ijtc-894	338	1	“	"	PUNCT
ijtc-894	338	2	pengaruh	pengaruh	NOUN
ijtc-894	338	3	sosialisasi	sosialisasi	NOUN
ijtc-894	338	4	perpajakan	perpajakan	VERB
ijtc-894	338	5	,	,	PUNCT
ijtc-894	338	6	pelayanan	pelayanan	PROPN
ijtc-894	338	7	fiskus	fisku	NOUN
ijtc-894	338	8	,	,	PUNCT
ijtc-894	338	9	pengetahuan	pengetahuan	VERB
ijtc-894	338	10	pajak	pajak	ADV
ijtc-894	338	11	,	,	PUNCT
ijtc-894	338	12	persepsi	persepsi	PROPN
ijtc-894	338	13	pengetahuan	pengetahuan	PROPN
ijtc-894	338	14	korupsi	korupsi	PROPN
ijtc-894	338	15	,	,	PUNCT
ijtc-894	338	16	dan	dan	PROPN
ijtc-894	338	17	sanksi	sanksi	PROPN
ijtc-894	338	18	perpajakan	perpajakan	PROPN
ijtc-894	338	19	terhadap	terhadap	PROPN
ijtc-894	338	20	kepatuhan	kepatuhan	PROPN
ijtc-894	338	21	wajib	wajib	PROPN
ijtc-894	338	22	pajak	pajak	PROPN
ijtc-894	338	23	orang	orang	PROPN
ijtc-894	338	24	pribadi	pribadi	PROPN
ijtc-894	338	25	(	(	PUNCT
ijtc-894	338	26	wpop	wpop	PROPN
ijtc-894	338	27	)	)	PUNCT
ijtc-894	338	28	pada	pada	PROPN
ijtc-894	338	29	kpp	kpp	PROPN
ijtc-894	338	30	pratama	pratama	PROPN
ijtc-894	338	31	senapelan	senapelan	PROPN
ijtc-894	338	32	pekanbaru	pekanbaru	PROPN
ijtc-894	338	33	.	.	PUNCT
ijtc-894	338	34	”	"	PUNCT
ijtc-894	339	1	journal	journal	NOUN
ijtc-894	339	2	of	of	ADP
ijtc-894	339	3	chemical	chemical	ADJ
ijtc-894	339	4	information	information	NOUN
ijtc-894	339	5	and	and	CCONJ
ijtc-894	339	6	modeling	modeling	NOUN
ijtc-894	339	7	2(2	2(2	NUM
ijtc-894	339	8	):	):	PUNCT
ijtc-894	339	9	1–15	1–15	NUM
ijtc-894	339	10	.	.	PUNCT
ijtc-894	340	1	https://doi.org/10.1017/cbo9781107415324.004	https://doi.org/10.1017/cbo9781107415324.004	PROPN
ijtc-894	340	2	.	.	PUNCT
ijtc-894	341	1	wardani	wardani	PROPN
ijtc-894	341	2	,	,	PUNCT
ijtc-894	341	3	d	d	X
ijtc-894	341	4	k	k	PROPN
ijtc-894	341	5	,	,	PUNCT
ijtc-894	341	6	and	and	CCONJ
ijtc-894	341	7	e	e	ADP
ijtc-894	341	8	wati	wati	NOUN
ijtc-894	341	9	.	.	PUNCT
ijtc-894	342	1	2018	2018	NUM
ijtc-894	342	2	.	.	PUNCT
ijtc-894	343	1	“	"	PUNCT
ijtc-894	343	2	pengaruh	pengaruh	NOUN
ijtc-894	343	3	sosialisasi	sosialisasi	NOUN
ijtc-894	343	4	perpajakan	perpajakan	PROPN
ijtc-894	343	5	terhadap	terhadap	PROPN
ijtc-894	343	6	kepatuhan	kepatuhan	PROPN
ijtc-894	343	7	wajib	wajib	PROPN
ijtc-894	343	8	pajak	pajak	PROPN
ijtc-894	343	9	dengan	dengan	PROPN
ijtc-894	343	10	pengetahuan	pengetahuan	PROPN
ijtc-894	343	11	perpajakan	perpajakan	PROPN
ijtc-894	343	12	sebagai	sebagai	PROPN
ijtc-894	343	13	variabel	variabel	PROPN
ijtc-894	343	14	intervening	intervene	VERB
ijtc-894	343	15	(	(	PUNCT
ijtc-894	343	16	studi	studi	PROPN
ijtc-894	343	17	pada	pada	PROPN
ijtc-894	343	18	wajib	wajib	PROPN
ijtc-894	343	19	pajak	pajak	PROPN
ijtc-894	343	20	orang	orang	PROPN
ijtc-894	343	21	pribadi	pribadi	PROPN
ijtc-894	343	22	di	di	X
ijtc-894	343	23	kpp	kpp	PROPN
ijtc-894	343	24	pratama	pratama	NOUN
ijtc-894	343	25	kebumen	kebuman	NOUN
ijtc-894	343	26	.	.	PUNCT
ijtc-894	343	27	”	"	PUNCT
ijtc-894	344	1	nominal	nominal	ADJ
ijtc-894	344	2	,	,	PUNCT
ijtc-894	344	3	barometer	barometer	NOUN
ijtc-894	344	4	riset	riset	NOUN
ijtc-894	344	5	akuntansi	akuntansi	PROPN
ijtc-894	344	6	dan	dan	PROPN
ijtc-894	344	7	manajemen	manajemen	PROPN
ijtc-894	344	8	7(1	7(1	NUM
ijtc-894	344	9	)	)	PUNCT
ijtc-894	344	10	.	.	PUNCT
ijtc-894	345	1	https://doi.org/10.21831/nominal.v7i1.19358	https://doi.org/10.21831/nominal.v7i1.19358	NOUN
ijtc-894	345	2	.	.	PUNCT
ijtc-894	345	3	winerungan	winerungan	PROPN
ijtc-894	345	4	,	,	PUNCT
ijtc-894	345	5	o	o	PROPN
ijtc-894	345	6	l.	l.	PROPN
ijtc-894	345	7	2012	2012	NUM
ijtc-894	345	8	.	.	PUNCT
ijtc-894	346	1	“	"	PUNCT
ijtc-894	346	2	sosialisasi	sosialisasi	PROPN
ijtc-894	346	3	perpajakan	perpajakan	VERB
ijtc-894	346	4	,	,	PUNCT
ijtc-894	346	5	pelayanan	pelayanan	PROPN
ijtc-894	346	6	fiskus	fisku	NOUN
ijtc-894	346	7	dan	dan	PROPN
ijtc-894	346	8	sanksi	sanksi	PROPN
ijtc-894	346	9	perpajakan	perpajakan	PROPN
ijtc-894	346	10	terhadap	terhadap	PROPN
ijtc-894	346	11	kepatuhan	kepatuhan	PROPN
ijtc-894	346	12	wpop	wpop	PROPN
ijtc-894	346	13	di	di	PROPN
ijtc-894	346	14	kpp	kpp	PROPN
ijtc-894	346	15	manado	manado	PROPN
ijtc-894	346	16	dan	dan	PROPN
ijtc-894	346	17	kpp	kpp	PROPN
ijtc-894	346	18	bitung	bitung	PROPN
ijtc-894	346	19	.	.	PUNCT
ijtc-894	346	20	”	"	PUNCT
ijtc-894	347	1	1(3	1(3	NUM
ijtc-894	347	2	):	):	PUNCT
ijtc-894	347	3	960–70	960–70	PROPN
ijtc-894	347	4	.	.	PUNCT
ijtc-894	348	1	wulandari	wulandari	ADJ
ijtc-894	348	2	,	,	PUNCT
ijtc-894	348	3	destiny	destiny	NOUN
ijtc-894	348	4	,	,	PUNCT
ijtc-894	348	5	and	and	CCONJ
ijtc-894	348	6	suparna	suparna	PROPN
ijtc-894	348	7	wijaya	wijaya	PROPN
ijtc-894	348	8	.	.	PUNCT
ijtc-894	349	1	2023	2023	NUM
ijtc-894	349	2	.	.	PUNCT
ijtc-894	350	1	“	"	PUNCT
ijtc-894	350	2	the	the	DET
ijtc-894	350	3	tax	tax	NOUN
ijtc-894	350	4	revenue	revenue	NOUN
ijtc-894	350	5	from	from	ADP
ijtc-894	350	6	agriculture	agriculture	NOUN
ijtc-894	350	7	and	and	CCONJ
ijtc-894	350	8	manufacturing	manufacturing	NOUN
ijtc-894	350	9	sectors	sector	NOUN
ijtc-894	350	10	in	in	ADP
ijtc-894	350	11	lower	low	ADJ
ijtc-894	350	12	middle	middle	ADJ
ijtc-894	350	13	-	-	PUNCT
ijtc-894	350	14	income	income	NOUN
ijtc-894	350	15	countries	country	NOUN
ijtc-894	350	16	with	with	ADP
ijtc-894	350	17	exchange	exchange	NOUN
ijtc-894	350	18	rate	rate	NOUN
ijtc-894	350	19	as	as	ADP
ijtc-894	350	20	a	a	DET
ijtc-894	350	21	moderating	moderate	VERB
ijtc-894	350	22	variable	variable	NOUN
ijtc-894	350	23	.	.	PUNCT
ijtc-894	350	24	”	"	PUNCT
ijtc-894	351	1	ilomata	ilomata	PROPN
ijtc-894	351	2	international	international	ADJ
ijtc-894	351	3	journal	journal	NOUN
ijtc-894	351	4	of	of	ADP
ijtc-894	351	5	tax	tax	NOUN
ijtc-894	351	6	and	and	CCONJ
ijtc-894	351	7	accounting	account	VERB
ijtc-894	351	8	4(3	4(3	NUM
ijtc-894	351	9	):	):	PUNCT
ijtc-894	351	10	508–23	508–23	PROPN
ijtc-894	351	11	.	.	PUNCT
ijtc-894	352	1	yana	yana	PROPN
ijtc-894	352	2	,	,	PUNCT
ijtc-894	352	3	ema	ema	PROPN
ijtc-894	352	4	santika	santika	PROPN
ijtc-894	352	5	et	et	PROPN
ijtc-894	352	6	al	al	PROPN
ijtc-894	352	7	.	.	PROPN
ijtc-894	352	8	2021	2021	NUM
ijtc-894	352	9	.	.	PUNCT
ijtc-894	353	1	“	"	PUNCT
ijtc-894	353	2	bangunan	bangunan	PROPN
ijtc-894	353	3	(	(	PUNCT
ijtc-894	353	4	di	di	INTJ
ijtc-894	353	5	kecamatan	kecamatan	PROPN
ijtc-894	353	6	baradatu	baradatu	PROPN
ijtc-894	353	7	kabupaten	kabupaten	PROPN
ijtc-894	353	8	way	way	NOUN
ijtc-894	353	9	kanan	kanan	PROPN
ijtc-894	353	10	.	.	PUNCT
ijtc-894	353	11	”	"	PUNCT
ijtc-894	354	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN